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winamdebare versia moicavs Sesworebebs, gamomdinare 2004 wlis 31 martamde gamocemuli axali da Sesworebuli fass-idan. krebulis dasawyisSi ganyofilebaSi `cvlilebebi gamocemaSi~, gansazRvrulia axali da gaumjobesebuli fass-is ZalaSi Sesvlis TariRebi da aseve amJamindeli fass, romlebic CarTuli ar aris am krebulSi.
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Sinaarsi
buRaltruli aRricxvis saerTaSoriso standarti 7 fuladi nakadebis angariSgeba bi mizani moqmedebis sfero fuladi nakadebis Sesaxeb informaciis sargeblianoba ganmartebebi fuladi saxsrebi da maTi ekvivalentebi fuladi nakadebis angariSgebis wardgena saoperacio saqmianoba sainvesticio saqmianoba safinanso saqmianoba saoperacio saqmianobasTan dakavSirebuli fuladi nakadebis wardgena sainvesticio da safinanso saqmianobasTan dakavSirebuli fuladi nakadebis wardgena fuladi nakadebis wardgena neto meTodiT fuladi nakadebi ucxour valutaSi gansakuTrebuli muxlebi procentebi da dividendebi mogebis gadasaxadi investiciebi Svilobil sawarmoebSi, mekavSire sawarmoebsa da erTobliv saqmianobaSi Svilobili sawarmoebisa da sxva sameurneo obieqtebis SeZena da gayidva arafuladi operaciebi fuladi saxsrebisa da maTi ekvivalentebis elementebi sxva ganmartebiTi SeniSvnebi standartis ZalaSi Sesvlis TariRi danarTebi 1. fuladi nakadebis angariSgeba yvela sawarmosaTvis, garda safinanso dawesebulebebisa 2. fuladi nakadebis angariSgeba safinanso dawesebulebebisaTvis punqte-
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buRaltruli aRricxvis saerTaSoriso standarti 7 ,,fuladi nakadebis angariSgeba (bass 7) Camoyalibebulia punqtebSi 1-53 da danarTSi. yvela punqts aqvs Tanabari Zala, magram rCeba bassk-is formatSi, romelic miRebul iqna basss-s mier. bass 7 aRqmul unda iqnes misi miznis, daskvnis safuZvlis, finansuri angariSgebis saerTaSoriso standartebis winasityvaobisa da finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis konteqstSi. bass 8 ,,saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi~ iZleva saaRricxvo politikis SerCevisa da gamoyenebis safuZvlebs detaluri miTiTebebis ararsebobis SemTxvevaSi.
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moqmedebis sfero
1. sawarmom unda moamzados fuladi nakadebis angariSgeba winamdebare standartis moTxovnaTa Sesabamisad da warmoadginos igi, rogorc finansuri angariSgebis ganuyofeli nawili, yoveli saangariSgebo periodisaTvis. 2. winamdebare standarti cvlis bass 7-s, `angariSgeba finansur mdgomareobaSi cvlilebebis Sesaxeb~, romelic damtkicebuli iyo 1977 wlis ivlisSi. 3. sawarmoTa finansuri angariSgebis momxmareblebi dainteresebulni arian informaciis miRebiT imis Sesaxeb, Tu rogor gamoimuSavebs da gamoiyenebs sawarmo fulad saxsrebs da maT ekvivalentebs. am SemTxvevaSi mniSvneloba ara aqvs sawarmos saqmianobis xasiaTs da imas, ganixileba Tu ara fuladi saxsrebi sawarmos produqciad, rogorc es xdeba safinanso institutebSi. sawarmoebs fuladi saxsrebi, ZiriTadad, sWirdebaT erTi da imave miznisaTvis, miuxedavad imisa, Tu ramdenad gansxvavdeba erTmaneTisagan Semosavlis momtani saqmianobis saxeebi. maT sWirdebaT fuladi saxsrebi TavianTi operaciebis Casatareblad, sakuTar valdebulebaTa dasafarad da investorebTan angariSsworebisaTvis. Sesabamisad, winamdebare standarti yvela sawarmosagan moiTxovs fuladi nakadebis angariSgebis wardgenas.
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bass 7 Sobs, ris safuZvelzec momxmarebeli gansazRvravs momavali periodebisaTvis fuladi nakadebis sidides, droulobasa da saimedoobas. es informacia aseve sasargebloa warsulSi gakeTebuli fuladi saxsrebis momavali nakadebis Sefasebebis sizustis Sesamowmeblad, aseve momgebianobasa da fuladi saxsrebis wminda nakadebs Soris damokidebulebisa da cvladi fasebis gavlenis Sesaswavlad.
ganmartebebi
6. winamdebare standartSi terminebi gamoyenebulia Semdegi mniSvnelobiT fulad saxsrebSi igulisxmeba naRdi fuli da depozitebi moTxovnamde. fuladi saxsrebis ekvivalentebi aris moklevadiani, maRallikviduri investiciebi, romlebic daubrkoleblad gadaicvleba naRdi fulis winaswar cnobil odenobaze da maTi Rirebulebis Secvlis riski umniSvneloa. fuladi nakadebi niSnavs fuladi saxsrebisa da maTi ekvivalentebis Semosvlasa da gasvlas. saoperacio saqmianoba aris sawarmos ZiriTadi Semosavlebis momtani da sxva saqmianoba, romelic ar aris sainvesticio an safinanso saqmianoba. sainvesticio saqmianoba aris grZelvadiani aqtivebisa da im sxva investiciaTa SeZena da realizacia, romlebsac ar moicavs fuladi saxsrebis ekvivalentebi. safinanso saqmianoba aris iseTi saqmianoba, romlis Sedegad raodenobrivad da struqturulad icvleba sawarmos sakuTari kapitali da nasesxebi saSualebebi.
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saoperacio saqmianoba
13. saoperacio saqmianobasTan dakavSirebuli fuladi nakadebis odenoba iTvleba sawarmos saqmianobis Sefasebis mTavar indikatorad, radgan aqedan Cans sawarmos ZiriTadi saqmianobidan Semovida Tu ara sakmarisi fuladi saxsrebi sesxebis dasafarad, sawarmoo simZlavris SesanarCuneblad, dividendebis gadasaxdelad da axal investiciaTa gansaxorcieleblad, dafinansebis gare wyaroTa mozidvis gareSe. informacia warsuli saoperacio saqmianobis Sedegad miRebuli fuladi nakadebis calkeuli elementis Sesaxeb, sxva informaciasTan erTad, sasargebloa saoperacio saqmianobidan fuladi nakadebis prognozirebisaTvis. 14. saoperacio saqmianobis fuladi nakadebi umetesad sawarmos ZiriTadi Semosavlebis momtani saqmianobidan warmoiSoba. amgvarad, igi, ZiriTadad, warmoiSoba iseTi sameurneo operaciebisa da movlenebis Sedegad, romlebic monawileoben wminda mogebis an zaralis gansazRvraSi. saoperacio saqmianobidan miRebuli fuladi nakadebis magaliTebia: a) saqonlis gayidvidan da momsaxurebis gawevidan miRebuli fuladi saxsrebi; b) roialtebidan, honorarebidan, sakomisio gadasaxdelebidan da sxva Semosavlebidan miRebuli fuladi saxsrebi; g) saqonelsa da momsaxurebaze momwodebelTaTvis gadaxdili fuladi saxsrebi; d) TanamSromlebisaTvis da maTi saxeliT gadaxdili fuladi saxsrebi; e) sadazRvevo sawarmosaTvis sadazRvevo premiebiTa da pretenziebiT, anuitetebiTa da sxva sadazRvevo daxmarebebiT miRebuli da gadaxdili fuladi saxsrebi; v) mogebis gadasaxadTan dakavSirebuli fuladi saxsrebis gadaxda an dabruneba, Tu igi dakavSirebuli ar aris safinanso da sainvesticio saqmianobasTan; da z) komerciuli garigebisa da savaWro mizniT dadebuli kontraqtebiT miRebuli da gadaxdili fuladi saxsrebi. zogierTma sameurneo operaciam, rogoricaa mowyobilobis erTeulis gayidva, SeiZleba mogeba an zarali gamoiwvios, rac CarTulia wminda mogebis an zaralis gaangariSebaSi, magram amgvar operaciebTan dakavSirebuli fuladi nakadebi iTvleba sainvesticio saqmianobidan Semosul fulad nakadebad.
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bass 7 15. sawarmos SeiZleba fasiani qaRaldebi da sesxebi hqondes komerciuli garigebis an savaWro saqmianobisaTvis. aseT SemTxvevaSi, isini ganixileba im sasaqonlo maragis msgavsad, romelic gamiznulia gasayidad. amitom, fasiani qaRaldebis yidva-gayidvasTan da savaWro-saSuamavlo saqmianobasTan dakavSirebuli fuladi saxsrebi klasificirdeba rogorc saoperacio saqmianoba. aseve, safinanso dawesebulebebis mier gacemuli avansebi da sesxebi, Cveulebriv, klasificirdeba rogorc saoperacio saqmianoba, radgan exeba am sawarmos ZiriTadi Semosavlis momtan saqmianobas.
sainvesticio saqmianoba
16. mniSvnelovania sainvesticio saqmianobidan miRebuli fuladi nakadebis calke gamoyofa, radgan igi gviCvenebs, Tu ra danaxarjebi iqna gaweuli im resursebisaTvis, romlebmac unda Seqmnan momavali Semosavali da fuladi nakadebi. sainvesticio saqmianobasTan dakavSirebuli fuladi nakadebis magaliTebia: a) ZiriTadi saSualebebis, aramaterialuri da sxva grZelvadiani aqtivebis SesaZenad gadaxdili fuladi saxsrebi. amaSi aseve Sedis samecniero-kvleviT samuSaoebze gaweuli kapitalizebuli danaxarjebi da sakuTari warmoebis ZiriTadi saSualebebi; b) ZiriTadi saSualebebis, aramaterialuri da sxva grZelvadiani aqtivebis realizaciidan miRebuli fuladi saxsrebi; g) sxva sawarmoebis sakuTari kapitalis an sasesxo instrumentebisa da erToblivi saqmianobis wilis SesaZenad gadaxdili fuladi saxsrebi (im gadaxdebis garda, rodesac amgvari instrumentebi iTvleba fuladi saxsrebis ekvivalentebad an SeZenilia komerciuli da savaWro mizniT); d) sxva sawarmoebis sakuTari kapitalis an sasesxo instrumentebisa da erToblivi saqmianobis wilis realizaciidan miRebuli fuladi saxsrebi (im miRebebis garda, rodesac amgvari instrumentebi iTvleba fuladi saxsrebis ekvivalentebad an SeZenili iyo komerciuli garigebisa da savaWro mizniT); e) sxva pirebze avansebad da sesxebad gacemuli fuladi saxsrebi (im sesxebisa da avansebis garda, romlebic gacemulia safinanso dawesebulebebis mier); v) sxva pirebze gacemuli avansebisa da sesxebis dasafarad miRebuli fuladi saxsrebi (im sesxebisa da avansebis garda, romlebic miiRes safinanso dawesebulebebma); z) fiuCersuli, forvarduli, saofcio da svop_kontraqtebiT gadaxdili fuladi saxsrebi, im SemTxvevebis garda, rodesac kontraqtebi SeZenilia komerciuli garigebisa da savaWro mizniT an angariSsworeba klasificirebulia rogorc safinanso saqmianoba; da T) fiuCersuli, forvarduli, saofcio da svop_kontraqtebiT miRebuli fuladi saxsrebi, im SemTxvevebis garda, rodesac kontraqtebi SeZenilia komerciuli garigebisa da savaWro mizniT an angariSsworeba klasificirebulia rogorc safinanso saqmianoba. im SemTxvevaSi, Tu kontraqti ganixileba garkveuli poziciis hejirebad, maSin kontraqtTan dakavSirebuli fuladi nakadebi klasificirdeba imave wesiT, rogorc hejirebuli poziciis fuladi nakadebi.
safinanso saqmianoba
17. mniSvnelovania safinanso saqmianobidan miRebuli fuladi nakadebis calke gamoyofa, radgan igi sasargebloa sawarmos kapitalis momwodeblis SesaZlo pretenziebis Sesafaseblad, momavali fuladi nakadebis mimarT. safinanso saqmianobasTan dakavSirebuli fuladi nakadebis magaliTebia: a) aqciebisa da sakuTari kapitalis sxva instrumentebis gamoSvebis Sedegad miRebuli fuladi saxsrebi;
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bass 7 b) mesakuTreTaTvis aqciebis SeZenis an gamosyidvis mizniT gadaxdili fuladi saxsrebi; g) savalo fasiani qaRaldebis, sesxebis, Tamasuqebis, obligaciebis, giraoebisa da sxva moklevadiani an grZelvadiani sesxebis gamoSvebis Sedegad miRebuli fuladi saxsrebi; d) sesxebis dasafarad gadaxdili fuladi saxsrebi; da e) moijaris mier finansuri ijaris valdebulebebis Sesamcireblad gadaxdili fuladi saxsrebi.
II) sxva arafuladi muxlebi; da III) sxva muxlebi, romlebic gviCvenebs sainvesticio da safinanso saqmianobasTan dakavSirebul fulad nakadebs. 20. arapirdapiri meTodiT saoperacio saqmianobasTan dakavSirebuli wminda fuladi nakadebi ganisazRvreba wminda mogebisa da zaralis koreqtirebiT, Semdegi muxlebis safuZvelze: a) saangariSgebo periodSi sasaqonlo-materialur faseulobebsa da saoperacio moTxovnebsa da gadasaxdelebSi momxdari cvlilebebi; b) arafuladi muxlebi, rogoricaa: cveTa, anaricxebi, gadavadebuli gadasaxadebi, ucxour valutasTan dakavSirebuli sameurneo operaciebidan miRebuli ararealizebuli Semosulobebi da danakargebi, mekavSire sawarmoebs Soris gaunawilebeli mogeba, umciresobis wili; da 118 basskf
bass 7 g) sxva muxlebi, romlebic gviCvenebs sainvesticio da safinanso saqmianobasTan dakavSirebul fulad nakadebs. sxvagvarad, saoperacio saqmianobasTan dakavSirebuli fuladi nakadebi SeiZleba wardgenil iqnes arapirdapiri meTodiT, Tu miTiTebuli iqneba mogebisa da zaralis angariSgebaSi asaxuli Semosavlebi da xarjebi da saangariSgebo periodSi sasaqonlomaterialur faseulobebsa da sawarmoo saqmianobis Sedegad warmoqmnil moTxovnebsa da gadasaxdelebSi momxdari cvlilebebi.
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bass 7 nakadebi wardgenil unda iqnes sawarmos saangariSgebo valutiT. gadasaangariSeblad gamoyenebul unda iqnes saangariSgebo valutasa da ucxour valutas Soris gasacvleli savaluto kursi, fuladi nakadebis dRisaTvis. 26. ucxouri Svilobili sawarmos fuladi nakadebi gadayvanil unda iqnes saangariSgebo valutaSi da gadasaangariSeblad gamoyenebul iqnes saangariSgebo valutasa da ucxour valutas Soris gasacvleli savaluto kursi, fuladi nakadebis dRisaTvis. 27. ucxouri valutiT gamoxatuli fuladi nakadebis wardgena angariSgebaSi xorcieldeba bass 21-is, `ucxouri valutis kursis cvlilebiT gamowveuli Sedegebi~, Sesabamisad. am standartiT nebadarTulia iseTi gasacvleli savaluto kursis gamoyeneba, romelic axlos aris faqtobriv kursTan. magaliTad, mocemuli periodis saSualo Sewonili gasacvleli savaluto kursis gamoyeneba SesaZlebelia ucxouri valutiT Sesrulebuli sameurneo operaciebis asaxvisaTvis an ucxouri Svilobili sawarmos fuladi nakadebis gadaangariSebisaTvis. amasTan, bass 21-iT nebadarTuli ar aris saangariSgebo periodis dasasrulisaTvis arsebuli gasacvleli savaluto kursis gamoyeneba, Svilobili sawarmos fuladi nakadebis saangariSgebo valutaSi gadaangariSebis dros. 28. ararealizebuli mogeba an zarali, romelic warmoiSoba gasacvleli savaluto kursebis cvlilebis Sedegad, ar iTvleba fulad nakadebad. amasTan, ukve Semosuli an Semosasvleli ucxouri valutis sakurso sxvaobis gavlena fulad saxsrebsa da maT ekvivalentebze aisaxeba fuladi nakadebis angariSgebaSi, raTa SesabamisobaSi movides fuladi saxsrebi da maTi ekvivalentebi saangariSgebo periodis dasawyisSi da dasasrulisaTvis. es Tanxebi aisaxeba saoperacio, sainvesticio da safinanso saqmianobasTan dakavSirebuli fuladi nakadebisagan gancalkevebulad da Seicavs sakurso sxvaobas, Tu aseTs hqonda adgili, im SemTxvevebSi, rodesac fuladi nakadebi angariSgebaSi naCvenebia gasacvleli savaluto kursiT, saangariSgebo periodis bolosaTvis. 29. gauqmebulia 30. gauqmebulia
procentebi da dividendebi
31. procentebisa da dividendebis saxiT miRebuli da gacemuli fuladi nakadebi unda aisaxos gancalkevebiT. maTi klasificireba unda moxdes Tanmimdevrulad, periodidan periodamde, rogorc saoperacio, sainvesticio an safinanso saqmianoba. 32. saangariSgebo periodSi gadaxdili procentebis mTliani Tanxa fuladi nakadebis angariSgebaSi aisaxeba imisda miuxedavad, aRiarebulia isini rogorc xarjebi mogebisa da zaralis angariSgebaSi, Tu kapitalizebulia alternatiuli meTodis Sesabamisad, bass 23is, `sesxiT sargeblobasTan dakavSirebuli danaxarjebi, mixedviT. 33. gadaxdili da miRebuli procentebi da dividendebi safinanso dawesebulebebisaTvis, ZiriTadad, klasificirdeba rogorc saoperacio saqmianobis fuladi nakadebi. Tumca, sxva sawarmoebisaTvis ar arsebobs erTiani mosazreba amgvari fuladi nakadebis klasificirebis Sesaxeb. gadaxdili da miRebuli procentebi da dividendebi SeiZleba klasificirdes rogorc saoperacio fuladi nakadebi, radgan isini monawileoben wminda mogebisa da zaralis gansazRvraSi. amis sapirispirod, gadaxdili da miRebuli procentebi da dividendebi aseve SeiZleba klasificirdes, Sesabamisad, rogorc finansuri da sainvesticio fuladi nakadebi, radgan isini warmoadgens finansuri resursebis mozidvis danaxarjebs an investiciebis ukugebas. 34. gadaxdili dividendebi SeiZleba klasificirdes rogorc fuladi saxsrebis finansuri nakadebi, radgan isini warmoadgens finansuri resursebis mozidvis danaxarjebs. amasTan, gadaxdili dividendebi aseve SeiZleba klasificirdes, rogorc saoperacio saqmianobidan miRebuli fuladi nakadebis Semadgeneli nawili, raTa momxmarebels daexmaros, gansazRvros sawarmos SesaZlebloba, dividendebi gadaixados saoperacio nakadebis fuladi 120 basskf
bass 7 saxsrebidan.
mogebis gadasaxadi
35. fuladi nakadebi, romlebic dakavSirebulia mogebis gadasaxadTan, calke aisaxeba da klasificirdeba rogorc saoperacio saqmianobidan miRebuli fuladi nakadebi, im SemTxvevebis garda, rodesac isini konkretulad ganisazRvreba safinanso da sainvesticio saqmianobad. 36. mogebidan gadasaxadebi warmoiSoba im sameurneo operaciebis Sedegad, romlebic warmoSobs fulad nakadebs da klasificirdeba saoperacio, sainvesticio da safinanso saqmianobad fuladi nakadebis angariSgebaSi. sagadasaxado xarji advilad miekuTvneba sainvesticio an safinanso saqmianobas, magram Sesabamisi sagadasaxado fuladi nakadebis mikuTvneba xSirad mizanSeuwonelia da SeiZleba warmoiSvas gansxvavebul periodSi, vidre mocemul operaciasTan dakavSirebuli fuladi nakadebi. amitom gadaxdil gadasaxadebs, rogorc wesi, miakuTvneben saoperacio saqmianobis fulad nakadebs. Tu mizanSewonilia sagadasaxado fuladi nakadebis mikuTvneba calkeuli sameurneo operaciisaTvis, romelic warmoSobs fulad nakadebs da, Tavis mxriv, miekuTvneba sainvesticio an safinanso saqmianobas, aseT SemTxvevaSi, sagadasaxado fuladi nakadebi Sesabamisad miekuTvneba sainvesticio an safinanso saqmianobas. rodesac sagadasaxado fuladi nakadebi ganawilebulia erTze meti saxeobis saqmianobaze, naCvenebi unda iyos gadaxdili gadasaxadebis mTliani Tanxa.
bass 7 valentebis odenoba; da d) SeZenili an gayiduli Svilobili sawarmoebis an sameurneo erTeulis fuladi saxsrebisa da maTi ekvivalentebisagan gansxvavebuli aqtivebi da valdebulebebi, dajamebuli ZiriTadi kategoriebis mixedviT. 41. Svilobili sawarmoebis an sxva sameurneo erTeulis SeZenasTan an gayidvasTan dakavSirebuli fuladi nakadebis Sedegebis gancalkevebiT wardgena, aseve gancalkevebiT ganmartebul SeZenil an gayidul aqtivebsa da valdebulebebTan erTad, momxmarebels amgvari fuladi nakadebi exmareba ganasxvaos saoperacio, sainvesticio da safinanso saqmianobasTan dakavSirebuli fuladi nakadebisagan. ar SeiZleba gayidvasTan da SeZenasTan dakavSirebuli fuladi nakadebis urTierTgamoqviTva. 42. yidva-gayidvis Sedegad miRebul an gadaxdil agregirebul fulad saxsrebs, fuladi nakadebis angariSgebaSi, akldeba SeZenili an gaxarjuli fuladi saxsrebi da maTi ekvivalentebi.
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bass 7 49. SeiZleba arsebobdes iseTi mizezebi, ris gamoc sawarmos kuTvnili fuladi saxsrebisa da maTi ekvivalentebis gamoyeneba ar SeeZlos jgufs. magaliTad, rodesac fuladi saxsrebisa da maTi ekvivalentebis naSTebi ekuTvnis Svilobil sawarmos, romelic saqmianobas eweva iseT qveyanaSi, sadac savaluto gacvla kontroldeba an sxva saxis sakanonmdeblo SezRudvebi krZalavs fuladi saxsrebisa da maTi ekvivalentebis naSTebis saerTo miznebisaTvis gamoyenebas, ZiriTadi sawarmos an sxva Svilobili sawarmoebis mier. 50. momxmareblisaTvis SeiZleba sasargeblo iyos damatebiTi informacia sawarmos finansuri mdgomareobisa da likvidobis gasacnobad. amgvari informaciis asaxva, xelmZRvanelobis SeniSvnebTan erTad, misasalmebelia da SeiZleba moicavdes: a) gamouyenebel nasesxeb Tanxebs, romlebic SeiZleba gamoyenebul iqnes momaval sawarmoo saqmianobaSi da kapitalTan dakavSirebul valdebulebaTa dasafaravad, am saSualebaTa gamoyenebis nebismieri SezRudvis miTiTebiT; b) proporciuli konsolidaciis meTodis gamoyenebiT asaxuli, erTobliv sawarmoSi wilobriv monawileobasTan dakavSirebuli saoperacio, sainvesticio da safinanso saqmianobidan miRebuli fuladi nakadebis agregirebuli Tanxebi; g) fuladi saxsrebis mTlian nakadebs, romelic gviCvenebs sawarmoo mwarmoeblurobis zrdas im fuladi nakadebisagan gancalkevebiT, romlebic aucilebelia sawarmoo mwarmoeblurobis SenarCunebisaTvis; da d) fulad nakadebs, romelic warmoiSoba saoperacio, sainvesticio da safinanso saqmianobidan calkeuli saangariSgebo geografiuli da samrewvelo segmentis mixedviT (ix. bass 14 ,,angariSgeba segmentebis mixedviT). 51. saoperacio mwarmoeblurobis zrdis amsaxveli fuladi nakadebis gancalkevebiT Cveneba im fuladi nakadebisagan, romlebic aucilebelia saoperacio mwarmoeblurobis SesanarCuneblad, momxmarebels sWirdeba imis Sesafaseblad, raoden adekvaturad axorcielebs sawarmo investiciebs saoperacio mwarmoeblurobis SesanarCuneblad. sawarmom, romelic ver axorcielebs adekvatur investirebas saoperacio mwarmoeblurobis SesanarCuneblad, SesaZloa ziani miayenos Tavis momaval mogebas, mimdinare likvidobis SesanarCuneblad da mesakuTreTaTvis Tanxebis ganawilebisas. 52. fuladi nakadebis asaxva segmentebis mixedviT momxmarebels saSualebas aZlevs, ukeTesad aRiqvas urTierTkavSiri erTiani sawarmosa da misi calkeuli nawilis fulad nakadebs Soris, aseve segmenturi fuladi nakadebis arseboba da cvalebadoba.
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danarTi a
winamdebare danarTi Tan axlavs, magram ar warmoadgens bass 7-is nawils.
250 miRebul iqna saaqcio kapitalis emisiiT, xolo 250 _ grZelvadiani sesxebiT. saprocento xarjia 400, aqedan 170 gadaxdil iqna saangariSgebo periodSi. amave periodSi procentebis saxiT gadaxdilia kidev 100 wina periodis saprocento xarjis dasafaravad. gadaxdilma dividendebma Seadgina 1,200. sagadasaxado valdebulebebma aRniSnuli periodis dasawyisSi da dasasrulisaTvis Seadgina, Sesabamisad, 1000 da 400. periodis ganmavlobaSi gadasaxadebis saxiT daricxuli iyo 200. garda amisa, miRebul dividendebze daricxulma gadasaxadma Seadgina 100. aRniSnul periodSi jgufma SeiZina ZiriTadi saSualebebi, romelTa mTlianma Rirebulebam Seadgina 1,250, maT Soris 900 finansuri ijariT. 350 gadaxdil iqna fuladi saxsrebiT ZiriTadi saSualebebis SesaZenad. mowyobiloba Tavdapirveli RirebulebiT 80, romlis akumulirebuli cveTa Seadgenda 60-s, gaiyida 20-ad. debitoruli davalianeba 20-2 wlis bolosaTvis Seicavs misaReb procentebs 100-is odenobiT.
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bass 7 konsolidirebuli mogebisa da zaralis angariSgeba periodisaTvis, romelic mTavrdeba 20-2 wels realizacia realizebuli produqciis TviTRirebuleba saerTo mogeba cveTa administraciul-sameurneo da realizaciis xarjebi saprocento xarjebi Semosavali investiciebidan valutis kursis cvlilebiT miRebuli zarali wminda mogeba dabegvramde mogebis gadasaxadebi wminda mogeba 30,650 (26,000) 4,650 (450) (910) (400) 500 (40) 3,350 (300) 3,050
konsolidirebuli balansi 20-2 wlis bolos 20-2 aqtivebi fuladi saxsrebi da maTi ekvivalentebi debitoruli davalianeba sasaqonlo-materialuri faseulobebi sainvesticio portfeli ZiriTadi saSualebebis TviTRirebuleba akumulirebuli cveTa ZiriTadi saSualebebi neto RirebulebiT sul aqtivebi valdebulebebi kreditoruli davalianebebi momwodeblebisadmi gadasaxdeli procentebi gadasaxdeli mogebis gadasaxadi grZelvadiani davalianeba sul valdebulebebi aqcionerTa sakuTari kapitali saaqcio kapitali gaunawilebeli mogeba sul aqcionerTa sakuTari kapitali sul valdebulebebi da aqcionerTa sakuTari kapitali 4,730 7,910 1,500 3,230 1,250 1,380 2,630 6,660 2,300 3,180 250 230 400 1,890 100 1,000 1,040 4,030 3,730 (1,450) 2,280 7,910 230 1,900 1,000 2,500 1,910 (1,060) 850 6,660 160 1,200 1,950 2,500 20-1
basskf
125
bass 7 fuladi nakadebis angariSgeba pirdapiri meTodiT (punqti 18a) 20-2 fuladi nakadebi saoperacio saqmianobidan klientebisagan miRebuli fuladi saxsrebi momwodeblebsa da TanamSromlebze gacemuli fuladi saxsrebi saoperacio saqmianobidan Semosuli Tanxebi gadaxdili procentebi gadaxdili mogebis gadasaxadi wminda fuladi saxsrebi saoperacio saqmianobidan fuladi nakadebi sainvesticio saqmianobidan Svilobili sawarmo X-is SeZena misi fuladi saxsrebis gamoklebiT (SeniSvna a) ZiriTadi saSualebebis SeZena (SeniSvna b) manqana-danadgarebis gayidvidan miRebuli Tanxebi miRebuli procentebi miRebuli dividendebi sainvesticio saqmianobisaTvis gamoyenebuli wminda fuladi saxsrebi fuladi nakadebi safinanso saqmianobidan Semosulobani aqciaTa emisiis Sedegad Semosulobani grZelvadiani sesxebidan finansur ijarasTan dakavSirebul valdebulebaTa ganaRdeba gadaxdili dividendebi * safinanso saqmianobisaTvis gamoyenebuli wminda fuladi saxsrebi fuladi saxsrebisa da maTi ekvivalentebis wminda zrda fuladi saxsrebi da maTi ekvivalentebi saangariSgebo periodis dasawyisisaTvis (SeniSvna g) fuladi saxsrebi da maTi ekvivalentebi saangariSgebo periodis bolosaTvis (SeniSvna g) (790) 110 120 230 (90) (1,200) 250 250 (480) 20 200 200 (550) (350) (27,600) 2,550 (270) (900) 1,380 30,150
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basskf
bass 7 fuladi nakadebis angariSgeba arapirdapiri meTodiT (punqti 18b) 20-2 fuladi nakadebi saoperacio saqmianobidan wminda mogeba dabegvramde da gansakuTrebul muxlamde Sesworebebi Semdegi muxlebisaTvis: cveTa valutis kursis cvlilebiT miRebuli zarali Semosavali investiciebidan saprocento xarjebi mogeba saoperacio saqmianobidan sabrunav kapitalSi cvlilebamde myidvelTa debitoruli davalianebebisa da sxva debitoruli davalianebebis zrda sasaqonlo-materialur faseulobaTa Semcireba momwodebelTa kreditoruli davalianebis Semcireba saoperacio saqmianobidan miRebuli fuladi saxsrebi gadaxdili procentebi gadaxdili mogebis gadasaxadi wminda fuladi saxsrebi saoperacio saqmianobidan fuladi nakadebi sainvesticio saqmianobidan Svilobili sawarmo X-is SeZena misi fuladi saxsrebis gamoklebiT (SeniSvna a) ZiriTadi saSualebebis SeZena (SeniSvna b) manqana-danadgarebis gayidvidan miRebuli Tanxebi miRebuli procentebi miRebuli dividendebi sainvesticio saqmianobisaTvis gamoyenebuli wminda fuladi saxsrebi fuladi nakadebi safinanso saqmianobidan Semosulobani aqciaTa emisiis Sedegad Semosulobani grZelvadiani sesxebidan finansuri ijaris valdebulebaTa ganaRdeba gadaxdili dividendebi* safinanso saqmianobaSi gamoyenebuli wminda fuladi saxsrebi fuladi saxsrebisa da maTi ekvivalentebis wminda zrda fuladi saxsrebi da maTi ekvivalentebi saangariSgebo periodis dasawyisisaTvis (SeniSvna g) fuladi saxsrebi da maTi ekvivalentebi saangariSgebo periodis bolosaTvis (SeniSvna g)
*
3,350 450 40 (500) 400 3,740 (500) 1,050 (1,740) 2,550 (270) (900) 1,380
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bass 7
fuladi nakadebis angariSgebis ganmartebiTi SeniSvnebi (pirdapiri da arapirdapiri meTodi) a. Svilobili sawarmos SeZena
mocemul periodSi jgufma SeiZina Svilobili sawarmo X. SeZenili aqtivebisa da valdebulebebis realuri Rirebuleba Semdegia: fuladi saxsrebi sasaqonlo-materialuri faseulobebi debitoruli davalianebebi ZiriTadi saSualebebi momwodebelTa kreditoruli davalianeba grZelvadiani davalianeba sul Sesyidvis fasi gamoklebuli: X-is fuladi saxsrebi SesaZenad saWiro fuladi saxsrebi, SeZenili sawarmos fuladi saxsrebis gamoklebiT 550 650 (100) (200) 590 (40) 40 100 100
b.
ZiriTadi saSualebebi
mocemul periodSi jgufma SeiZina ZiriTadi saSualebebi, romelTa mTlianma TviTRirebulebam Seadgina 1,250. aqedan, 900 SeiZines finansuri ijariT. 350 gavida naRdi fulis saxiT ZiriTadi saSualebebis SesaZenad.
g.
fuladi saxsrebi Sedgeba naRdi fulisa da sabanko naSTebisagan, agreTve investiciebisagan fulis bazris instrumentebSi. fuladi saxsrebi da maTi ekvivalentebi, romlebic asaxulia fuladi nakadebis angariSgebaSi, moicavs Semdeg sabalanso Tanxebs: 20-2 fuladi saxsrebi da sabanko naSTebi moklevadiani investiciebi fuladi saxsrebi da maTi ekvivalentebi koreqtirebamde savaluto kursis cvlilebis Sedegi koreqtirebuli fuladi saxsrebi da maTi ekvivalentebi 230 _ 230 (40) 120 160 40 190 20-1 25 135
fuladi saxsrebi da maTi ekvivalentebi aRniSnuli periodis bolosaTvis Seicavs sabanko depozitebs 100 odenobiT, romlebic ekuTvnis Svilobil sawarmos, magram Tavisuflad ver gadaecema ZiriTad kompanias, valutis gadacvlis SezRudvis gamo. jgufs gaaCnia 2,000 gamouyenebeli nasesxebi saSualeba, romelTagan 700 SeiZleba gamoyenebul iqnes mxolod warmoebis gafarToebisaTvis.
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basskf
bass 7
d.
segmenturi informacia
segmenti segmenti sul a 1,520 (640) (570)(220) 310 (200) b (140) 160 1,380 (480) (790) 110
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bass 7
danarTi 2
winamdebare danarTi Tan axlavs, magram ar warmoadgens bass 7-is nawils.
(650)
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basskf
bass 7 fuladi nakadebi sainvesticio saqmianobidan Y Svilobili sawarmos gayidva miRebuli dividendebi miRebuli procentebi Semosulobani arasabirJo fasiani qaRaldebis realizaciidan arasabirJo fasiani qaRaldebis SeZena ZiriTadi saSualebebis SeZena sainvesticio saqmianobiT miRebuli wminda fuladi saxsrebi fuladi nakadebi safinanso saqmianobidan sasesxo kapitalis emisia privilegiuri aqciebis gamoSveba Svilobili sawarmoebis mier grZelvadiani sesxebis dafarva sxva sesxebis wminda Semcireba gadaxdili dividendebi safinanso saqmianobiT miRebuli wminda fuladi saxsrebi savaluto kursis cvlilebis gavlena fulad saxsrebsa da maT ekvivalentebze fuladi saxsrebisa da maTi ekvivalentebis wminda namati fuladi saxsrebi da maTi ekvivalentebi periodis dasawyisisaTvis 4,050 fuladi saxsrebi da maTi ekvivalentebi periodis dasasrulisaTvis 1,000 800 (200) (1,000) (400) 200 600 4,790 50 200 300 1,200 (600) (500) 650
8,840
basskf
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bass 7
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basskf