banki respublika da misi Svilobili kompaniebi

Transcription

banki respublika da
misi Svilobili
kompaniebi
konsolidirebuli finansuri angariSgeba da
damoukidebeli auditoris daskvna
2013 wlis 31 dekembriT dasrulebuli
wlisaTvis
sarCevi
gverdi
xelmZRvanelobis pasuxismgeblobis angariSi 2013 wlis 31 dekembriT
dasrulebuli wlisaTvis warmodgenili konsolidirebuli finansuri
angariSgebis momzadebasa da damtkicebaze
damoukidebel auditorTa daskvna
1
2-3
konsolidirebuli finansuri angariSgeba 2013 wlis 31 dekembriT dasrulebuli
wlisaTvis:
mogeba-zaralisa da sxva sruli Semosavlebis konsolidirebuli angariSi
4
finansuri mdgomareobis konsolidirebuli angariSi
5
kapitalSi cvlilebebis konsolidirebuli angariSi
6
fuladi saxsrebis moZraobis konsolidirebuli angariSi
konsolidirebul finansur angariSgebasTan arsebuli SeniSvnebi
7-8
9-69
xelmZRvanelobis pasuxismgeblobis angariSi 2013 wlis 31 dekembriT dasrulebuli
wlisaTvis warmodgenili konsolidirebuli finansuri angariSgebis momzadebasa da
damtkicebaze
xelmZRvaneloba pasuxismgebelia konsolidirebuli finansuri angariSgebis momzadebaze,
romelic samarTlianad asaxavs daxuruli saaqcio sazogadoeba banki respublikis
(,,banki”) da misi Svilobili kompaniebis (erToblivad `jgufi”) finansur mdgomareobas 2013
wlis 31 dekembris mdgomareobiT, maT mier warmoebuli operaciebis konsolidirebul
Sedegebs, konsolidirebuli fuladi saxsrebis moZraobasa da kapitalSi cvlilebebis
konsolidirebul angariSs amave TariRiT dasrulebuli wlisaTvis, finansuri
angariSgebis saerTaSoriso standartebis (,,fass”) Sesabamisad.
konsolidirebuli finansuri angariSgebis momzadebisas, xelmZRvaneloba pasuxismgebelia:

marTebuli buRaltruli principebis arCevasa da maT Tanmimdevrul Sesrulebaze;

informaciis wardgenaze, buRaltruli politikis CaTvliT, romelic uzrunvelyofs
marTebul, saimedo, Sesadaris da gasageb informacias;

damatebiTi informaciis wardgenis uzrunvelyofaze, im SemTxvevaSi, Tu finansuri
angariSgebis saerTaSoriso standartebis specifiuri moTxovnebi ar aris sakmarisi
imisaTvis, rom momxmarebelma gaaanalizos konkretuli garigebis, sxva movlenebisa
da pirobebis gavlena jgufis finansur mdgomareobasa da Sedegebze;

jgufis mier funqcionirebadi sawarmos daSvebis principis safuZvelze muSaobis
unaris Sefasebaze.
xelmZRvaneloba agreTve pasuxismgebelia:

jgufSi efeqturi da myari Sida kontrolis sistemis SemuSavebaze, danergvasa da
SenarCunebaze;

iseTi buRaltruli Canawerebis warmoebaze, romelic warmoadgens da xsnis jgufis
garigebebs da nebismier dros uzrunvelyofs jgufis finansuri mdgomareobis
sakmarisi sizustiT wardgenas da fass-is moTxovnebTan finansuri angariSgebis
Sesabamisobas;

savaldebulo buRaltruli Canawerebis warmoebaze saqarTvelos kanonmdeblobisa
da buRaltruli standartebis Sesabamisad;

jgufis aqtivebis usafrTxoebis uzrunvelsayofad saWiro qmedebebis
ganxorcielebaze; da

TaRliTobisa da sxva darRvevebis Tavidan acilebasa da aRmoCenaze.
2013 wlis 31 dekembriT dasrulebuli wlisaTvis warmodgenili konsolidirebuli
finansuri angariSgeba jgufis direqtorTa sabWos mier damtkicebulia gamosaSvebad 2014
wlis 3 aprils.
direqtorTa sabWos saxeliT:
_________________________________
mTavari aRmasrulebeli direqtori
kristian karmanioli
__________________________________
mTavari buRalteri
maia paWkoria
aprili 3, 2014
Tbilisi, saqarTvelo
aprili 3, 2014
Tbilisi, saqarTvelo
1
damoukidebel auditorTa daskvna
daxuruli saaqcio sazogadoeba banki respublikis aqcionerebsa da direqtorTa
sabWos:
daskvna konsolidirebuli finansuri angariSgebis Sesaxeb
Cven CavatareT daxuruli saaqcio sazogadoeba banki respublikis (,,banki”) da misi
Svilobili kompaniebis (erToblivad ”jgufi”) TandarTuli konsolidirebuli
finansuri angariSgebis auditi, romelic moicavs konsolidirebuli finansuri
mdgomareobis angariSs 2013 wlis 31 dekembris mdgomareobiT, agreTve masTan
dakavSirebuli mogeba-zaralis da sxva sruli Semosavlebis, kapitalSi
cvlilebebisa da fuladi saxsrebis moZraobis konsolidirebul angariSebs 2013
wlis 31 dekembriT dasrulebuli wlisaTvis da buRaltruli aRricxvis politikis
ZiriTad principebsa da sxva axsna-ganmartebiT SeniSvnebs.
xelmZRvanelobis pasuxismgebloba konsolidirebul finansur angariSgebaze
jgufis xelmZRvaneloba pasuxismgebelia am konsolidirebuli finansuri angariSgebis
momzadebasa da samarTlian wardgenaze finansuri angariSgebis saerTaSoriso
standartebis Sesabamisad, da Sida kontrolis sistemis uzrunvelyofaze, romelic
xelmZRvanelobis mier miiCneva aucileblad iseTi konsolidirebuli finansuri
angariSgebis mosamzadeblad, romelic ar Seicavs SecdomiT da TaRliTobiT
gamowveul arsebiT uzustobas.
auditoris pasuxismgebloba
Cveni pasuxismgeblobaa Cvens mier Catarebul auditze dayrdnobiT gamovTqvaT
mosazreba am konsolidirebul finansur angariSgebaze. Cven auditi CavatareT auditis
saerTaSoriso standartebis Sesabamisad. es standartebi moiTxovs, rom Cveni samuSao
Seesabamebodes eTikis normebs da auditis imgvarad dagegmvasa da Catarebas, rom
miviRoT utyuari rwmuneba imisa, rom konsolidirebuli finansuri angariSgeba ar
Seicavs arsebiT uzustobas.
auditi moicavs garkveuli procedurebis Catarebas konsolidirebul finansur
angariSgebaSi warmodgenil Tanxebsa da ganmartebebze auditoruli mtkicebulebis
mosapoveblad. SerCeuli procedurebi damokidebulia auditoris profesiul
msjelobaze, romelic moicavs konsolidirebul finansur angariSgebebSi TaRliTobis
an Secdomis Sedegad warmoqmnili arsebiTi uzustobis riskis Sefasebas. am riskebis
Sefasebisas arsebuli garemoebebis Sesaferisi auditoruli procedurebis
SemuSavebisTvis, magram ara jgufis Sida kontrolis efeqturobaze daskvnis gakeTebis
mizniT, auditori iTvaliswinebs Sida kontrolis sistemebs, romlebic saWiroa
konsolidirebuli finansuri angariSgebis momzadebisa da samarTliani wardgenisaTvis.
auditi aseve iTvaliswinebs gamoyenebuli buRaltruli politikisa da
xelmZRvanelobis mier gakeTebuli buRaltruli daSvebebis Sesaferisobisa da
konsolidirebuli finansuri angariSgebis wardgenis Sefasebas mTlianobaSi.
Cven migvaCnia, rom mtkicebulebebi, romlebic auditis msvlelobisas movipoveT auditis
daskvnisaTvis Sesaferis da marTebul safuZvels warmoadgens.
daskvna
Cveni azriT, warmodgenili konsolidirebuli finansuri angariSgeba, yvela arsebiTi
aspeqtis gaTvaliswinebiT, samarTlianad asaxavs jgufis konsolidirebul finansur
mdgomareobas 2013 wlis 31 dekembris mdgomareobiT, misi saqmianobis Sedegebsa da
fuladi saxsrebis moZraobas mocemuli TariRiT dasrulebuli wlisaTvis finansuri
angariSgebis saerTaSoriso standartebis Sesabamisad.
aprili 3, 2014
Tbilisi, saqarTvelo
mogeba-zaralisa da sxva sruli Semosavlebis konsolidirebuli angariSi
2013 wlis 31 dekembriT dasrulebuli wlisaTvis
(aTasobiT larSi)
SeniSvna
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2012 wlis 31
dekembriT
dasrulebuli
wlisaTvis
mimdinare operaciebi
saprocento Semosavali
saprocento xarji
4, 27
4, 27
90,493
(30,857)
74,539
(28,353)
59,636
46,186
2,010
7,461
61,646
53,647
14,262
10,713
(3,573)
(857)
453
3,271
14,343
9,884
(2,871)
183
157
3,098
wminda arasaprocento Semosavali
24,269
24,794
saoperacio Semosavali
85,915
78,441
(53,612)
(56,274)
32,303
22,167
(4,526)
(2,555)
27,777
19,612
-
4,736
periodis wminda mogeba
27,777
24,348
sxva sruli Semosavlebi
-
-
27,777
24,348
wminda saprocento Semosavali saprocento
Semosavlis mqone aqtivebze gaufasurebis
danakargebis rezervis xarjis aRdgenamde
saprocento Semosavlebis mqone aqtivebis gaufasurebis
danakargebis rezervis xarjis aRdgena
5, 27
wminda saprocento Semosavali
wminda mogeba ucxouri valutiT ganxorcielebul
operaciebze
sakomisio Semosavali
sakomisio xarji
rezervis (xarji)/xarjis aRdgena sxva operaciebze
mekavSire sawarmos mogebis wili
sxva Semosavali
saoperacio xarjebi
6
7
7
5
16, 27
8
9, 27
mogeba mogebis gadasaxadamde
mogebis gadasaxadis xarji
10
periodis mogeba mimdinare operaciebidan
Sewyvetili operaciebi
periodis mogeba Sewyvetili operaciebidan
20
sul sruli Semosavlebi
_________________________________
kristian karmanioli
__________________________________
mTavari buRalteri
maia paWkoria
aprili 3, 2014
Tbilisi, saqarTvelo
aprili 3, 2014
Tbilisi, saqarTvelo
9-69 gverdebze TandarTuli SeniSvnebi warmoadgens mocemuli konsolidirebuli finansuri
angariSgebis ganuyofel nawils.
4
finansuri mdgomareobis konsolidirebuli angariSi
2013 wlis 31 dekembris mdgomareobiT
(aTasobiT larSi)
SeniSvna
aqtivebi:
fuli da naSTebi saqarTvelos erovnul bankSi
moTxovnebi bankebis mimarT
klientebze gacemuli sesxebi
gasayidad arsebuli investiciebi
dafarvis vadamde flobili investiciebi
investiciebi mekavSire sawarmoebSi
ZiriTadi saSualebebi
sainvesticio qoneba
sxva aqtivebi
gasayidad klasificirebuli aqtivebi
11
12, 27
13, 27
14
15
16, 27
17
18
19
20
109,493
31,809
517,477
108
51,376
2,087
55,372
4,995
24,563
8,977
1,076,739
806,257
21, 27
22, 27
5, 27
10
23, 27
24, 27
339,513
514,250
102
4,621
6,950
44,051
183,937
431,310
31
95
4,928
42,037
20, 27
-
4,444
909,487
666,782
76,031
39,914
14,686
36,621
76,031
39,914
14,961
8,569
167,252
139,475
1,076,739
806,257
sul valdebulebebi
kapitali:
saaqcio kapitali
damatebiT Setanili kapitali
ZiriTadi saSualebebis gadafasebis rezervi
gaunawilebeli mogeba
25
25
sul kapitali
sul valdebulebebi da kapitali
dekemberi 31,
2012
188,489
47,269
673,200
108
82,184
2,540
54,064
6,932
21,953
-
sul aqtivebi
valdebulebebi da kapitali
valdebulebebi:
bankebis depozitebi da sxva nasesxebi saxsrebi
klientebis depozitebi
rezervebi
gadavadebuli mogebis gadasaxadis valdebulebebi
sxva valdebulebebi
subordinirebuli sesxebi
gasayidad klasificirebul aqtivebTan pirdapir
dakavSirebuli valdebulebebi
dekemberi 31,
2013
_________________________________
kristian karmanioli
__________________________________
mTavari buRalteri
maia paWkoria
aprili 3, 2014
Tbilisi, saqarTvelo
aprili 3, 2014
Tbilisi, saqarTvelo
5
kapitalSi cvlilebebis konsolidirebuli angariSi
(aTasobiT larSi)
SeniSvna
ianvari 1, 2012
saaqcio damatebiT
ZiriTadi
kapitali Setanili saSualebebis
kapitali
gadafasebis
rezervi
gaunawilebeli
mogeba/
(dagrovili
zarali)
sul
kapitali
56,983
38,962
15,232
(16,050)
95,127
sul wlis sruli Semosavlebi
-
-
-
24,348
24,348
ZiriTadi saSualebebis
realizebuli gadafasebis
rezervis gadatana
Cveulebrivi aqciebis
gamoSveba
-
-
(271)
271
-
19,048
952
-
-
20,000
76,031
39,914
14,961
8,569
139,475
sul wlis sruli Semosavlebi
-
-
-
27,777
27,777
ZiriTadi saSualebebis
realizebuli gadafasebis
rezervis gadatana
-
-
(275)
275
-
76,031
39,914
14,686
36,621
167,252
25
dekemberi 31, 2012
dekemberi 31, 2013
_________________________________
kristian karmanioli
__________________________________
mTavari buRalteri
maia paWkoria
aprili 3, 2014
Tbilisi, saqarTvelo
aprili 3, 2014
Tbilisi, saqarTvelo
6
(aTasobiT larSi)
SeniSvna
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2012 wlis 31
dekembriT
dasrulebuli
wlisaTvis
fuladi saxsrebis moZraoba saoperacio
saqmianobidan:
miRebuli procenti
gadaxdili procenti
miRebuli sakomisio Semosavlebi
gadaxdili sakomisio xarjebi
realizebuli mogeba ucxouri valutiT ganxorcielebul
operaciebze
sxva miRebuli saoperacio Semosavlebi
gadaxdili saoperacio xarjebi
saoperacio saqmianobidan miRebuli fuladi saxsrebi
saoperacio aqtivebisa da valdebulebebis cvlilebamde
cvlilebebi saoperacio aqtivebsa da valdebulebebSi
saoperacio aqtivebis (zrda)/kleba:
minimaluri savaldebulo depoziti saqarTvelos
erovnul bankSi
sxva aqtivebi
saoperacio valdebulebebis zrda/(kleba):
bankebis depozitebi
sxva valdebulebebi
fuladi saxsrebis moZraoba saoperacio saqmianobidan,
dabegvramde
wminda fuladi saxsrebis Semodineba saoperacio
saqmianobidan
93,303
(31,640)
10,713
(3,573)
76,425
(28,996)
9,884
(2,870)
14,601
3,525
(49,314)
15,820
3,049
(49,268)
37,615
24,044
(7,068)
(205)
(153,055)
-
2,708
2,978
(103,886)
(282)
53,981
82,661
-
27,354
92,937
(1,115)
13,929
44,738
13,929
44,738
(5,229)
(2,659)
75
9,405
(640)
50
1,115
51,388
(83,012)
10
(2,383)
(27,373)
(4,507)
fuladi saxsrebis moZraoba sainvesticio
saqmianobidan:
ZiriTadi saSualebebisa da aramaterialuri aqtivebis
Sesyidva
wminda fuladi saxsrebis gadineba mekavSire sawarmoebis
Sesyidvis Sedegad
sxva miRebuli dividendebi
Semosavlebi ZiriTadi saSualebebis realizaciidan
gasayidad arsebuli investiciebidan miRebuli
Semosavlebi
Semosavlebi dafarvis vadamde flobili investiciebidan
dafarvis vadamde flobili investiciebis Sesyidva
wminda fuladi saxsrebis gadineba sainvesticio
saqmianobidan
7
2013 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)
(aTasobiT larSi)
SeniSvna
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2012 wlis 31
dekembriT
dasrulebuli
wlisaTvis
fuladi saxsrebis moZraoba safinanso
saqmianobidan:
Cveulebrivi aqciebis gamoSvebiT miRebuli Semosavali
sxva nasesxebi saxsrebis dafarva
subordinirebuli sesxebis dafarva
(13,818)
113,621
20,000
(53,342)
wminda fuladi saxsrebis Semodineba safinanso
saqmianobidan
99,803
(33,342)
824
(1,477)
86,359
6,889
fulsa da fulis eqvivalentebze ucxouri valutis
gacvliTi kursis cvlilebis efeqti
wminda zrda fulsa da fulis eqvivalentebSi
fuli da fulis eqvivalentebi, wlis dasawyisSi
11
88,454
83,042
fuli da fulis eqvivalentebi, wlis bolos
11
175,637
88,454
_________________________________
kristian karmanioli
__________________________________
mTavari buRalteri
maia paWkoria
aprili 3, 2013
Tbilisi, saqarTvelo
aprili 3, 2013
Tbilisi, saqarTvelo
8
1.
organizacia
daxuruli saaqcio sazogadoeba banki respublika (,,banki”) aris saaqcio sazogadoeba,
romelic registrirebulia saqarTveloSi 1992 wels. bankis saqmianobas aregulirebs
saqarTvelos erovnuli banki (`seb~). banki sakuTar saqmianobas axorcielebs sabanko
saqmianobis #5 generaluri licenziis safuZvelze. bankis ZiriTad saqmianobas
warmoadgens komerciuli saqmianoba, sesxebisa da garantiebis gacema, klientTa
angariSebis mozidva da fasiani qaRaldebiTa da ucxouri valutiT vaWroba.
bankis iuridiuli misamarTia: saqarTvelo, Tbilisi, 0179, grigol abaSiZis q. #2.
2013 wlis 31 dekembris mdgomareobiT banks gaaCnda 8 filiali da 31 servis centri
saqarTveloSi.
2012 wlis 31 dekembris mdgomareobiT banks gaaCnda 8 filiali da 30 servis centri
saqarTveloSi.
banki aris jgufis (“jgufi”) damfuZnebeli kompania, romelic Sedgeba finansur
angariSgebebSi konsolidirebuli Semdegi sawarmoebisgan:
saxelwodeba
saqmianobis
qveyana
mflobeloba/xmis ufleba (%)
2013
2012
ss “banki respublika”
saqarTvelo
Sps “saqarTvelos wisqvilis
saqarTvelo
kompania”
Sps “pirveli mercxali”
saqarTvelo
damfuZnebeli
100%
100%
100%
100%
saqmianoba
sabanko saqme
soflis meurneoba
saoperacio ijara
2010 wlis ivlisSi bankma, misi yofili msesxeblis Sps “begis” dasakuTrebis
(romelic gadaxdisuunaro gaxda) da Semdgom gayidvis mizniT sakuTari 100%-iani
monawileobiT daaarsa Svilobili sawarmo Sps “saqarTvelos wisqvilis kompania”.
es kompania 2012 wlis 31 dekembriT dasrulebuli wlis konsolidirebul finansur
angariSgebaSi (SeniSvna 20) klasificirebulia rogorc Sewyvetili operaciebi. 2013
wlis ganmavlobaSi bankma gaasxvisa Sps "begis" kuTvnili aqtivebi da 2013 wlis 31
dekembris mdgomareobiT, Sps "saqarTvelos wisqvilis kompaniaSi" mniSvnelovani
Tanxebi ar fiqsirdeba. bankis xelmZRvanelobas 2014 wlis ganmavlobaSi kompaniis
likvidireba aqvs ganzraxuli.
2011 wlis aprilSi bankma SeiZina misi gadaxdisuunaro msesxeblis, Sps “pirveli
mercxalis” 100% wili, romlis erTaderT saqmianobas sainvesticio qonebis
gaqiraveba warmoadgenda.
2013 da 2012 wlebis 31 dekembris mdgomareobiT jgufis gamoSvebul aqciebs
flobdnen Semdegi aqcionerebi:
dekemberi 31,
2013, %
dekemberi 31,
2012, %
jgufi sosiete generali
evropis rekonstruqciisa da ganviTarebis banki
93.64%
6.36%
93.64%
6.36%
sul
100.00%
100.00%
aqcionerebi
winamdebare konsolidirebuli finansuri angariSgeba jgufis direqtorTa sabWos
mier damtkicebulia gamosaSvebad 2014 wlis 3 aprils.
9
2.
buRaltruli aRricxvis ZiriTadi politika
buRaltruli aRricxvis safuZveli
winamdebare konsolidirebuli finansuri angariSgeba momzadebulia buRaltruli
aRricxvis saerTaSoriso standartebis sabWos (“basss”) mier damtkicebulia
finansuri angariSgebis saerTaSoriso standartebisa (“fass”) da finansuri
angariSgebis interpretaciebis saerTaSoriso komitetis (“faisk”) mier gamocemuli
interpretaciebis Sesabamisad.
wardgenis kriteriumis sxva safuZvlebi
konsolidirebuli finansuri angariSgeba momzadebulia imis gaTvaliswinebiT, rom
jgufi warmoadgens funqcionirebad sawarmos da axlo momavalSi gaarZelebs muSaobas.
# 21 da 24 SeniSvnebSi mocemuli informaciis mixedviT, jgufma daarRvia 2013 wlis 31
dekembris mdgomareobiT arsebuli finansuri SeTanxmebebi. saangariSo dRis Semdgom,
2014 wlis 3 ianvars bankma darRveuli finansuri SeTanxmeba Seasrula. moklevadian
darRvevasTan dakavSirebiT kreditis daCqarebuli dafarvis moTxovna msesxeblis
mimarT gaTvaliswinebuli ar aris. xelmZRvanelobasa da aqcionerebs ganzraxuli aqvT,
kvlav ganaviTaron jgufi. xelmZRvaneloba miiCnevs, rom funqcionirebadi sawarmos
principi marTebulia jgufisaTvis kapitalis adekvaturobis koeficientidan
gamomdinare da istoriuli gamocdilebis gaTvaliswinebiT moklevadian
valdebulebebTan mimarTebaSi, romlebic damatebiT dafinansdeba Cveuli saqmianobis
procesSi.
winamdebare konsolidirebuli finansuri angariSgeba warmodgenilia aTasobiT
larSi, Tu sxva ram ar aris miTiTebuli.
konsolidirebuli finansuri angariSgeba momzadebulia istoriuli Rirebulebis
koncefciis safuZvelze, garda realuri RirebulebiT Sefasebuli garkveuli
finansuri instrumentebisa, dasakuTrebuli qonebisa, miwisa da Senoba-nagebobebis
Sefasebisa, romelic ganmartebulia qvemoT mocemul politikebSi. istoriuli
Rirebuleba zogadad efuZneba aqtivebis sanacvlod gadaxdili anazRaurebis
realur Rirebulebas.
realuri Rirebuleba aris is fasi, romelsac piri miiRebda aqtivis gayidvisas an
gadaixdida valdebulebis gasxvisebaSi saTanado transaqciaSi bazris monawileTa
Soris gazomvis dRes imis miuxedavad, SeiZleba Tu ara am fasze pirdapir
dakvirveba an misi gamoTvla Sefasebis sxva teqnikis gamoyenebiT. aqtivis an
valdebulebis realuri Rirebulebis gamoTvlisas banki iTvaliswinebs am aqtivis an
valdebulebis maxasiaTeblebs, Tu bazris monawileebi amave maxasiaTeblebs
gaiTvaliswinebdnen aRniSnuli aqtivis an valdebulebis Sefasebisas gazomvis dRes.
winamdebare finansur angariSgebaSi, gazomvis an/da ganmartebis mizniT, realuri
Rirebuleba aRniSnul safuZvelze ganisazRvreba.
garda amisa, finansuri angariSgebis miznebisaTvis, realuri Rirebulebis gazomva
iyofa 1-eli, me-2 da me-3 donis kategoriebad imis mixedviT, Tu realuri
Rirebulebis romeli komponentebia dakvirvebadi da ra mniSvnelobis matarebelia
es komponentebi mTlianad realuri Rirebulebis moculobis dadgenaSi. aRniSnuli
kategoriebia:
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1-eli donis komponentebs warmoadgens aqtiur bazarze identur aqtivebze an
valdebulebebze kotirebuli fasebi (koreqtirebis gareSe), romelTa
Sefaseba pirs SeuZlia gazomvis dRes;
me-2 donis komponentebs warmoadgens is komponentebi, romlebic gansxvavdeba
1-el doneSi mocemuli kotirebuli fasebisgan da pirdapir an iribad
dakvirvebadia mocemuli aqtivis an valdebulebisaTvis; da
me-3 donis komponentebze dakvirveba mocemuli aqtivis an
valdebulebisaTvis SeuZlebelia.
banki da misi konsolidirebuli kompaniebi registrirebulni arian saqarTveloSi
da awarmoeben sakuTar aRricxvas qarTuli kanonmdeblobis Sesabamisad. aRniSnuli
10
konsolidirebuli finansuri angariSgebebi momzadebulia savaldebulo
buRaltruli Canawerebidan da koreqtirebulia finansuri angariSgebis
saerTaSoriso standartebTan Sesabamisobis mizniT.
jgufi konsolidirebuli finansuri mdgomareobis angariSs waradgens likvidobis
mixedviT. finansuri mdgomareobis angariSis TariRidan 12 Tvis ganmavlobaSi
(mimdinare) an 12 Tveze meti drois ganmavlobaSi (grZelvadiani) aRdgenis an
angariSsworebis analizi warmodgenilia 30-e SeniSvnaSi.
funqcionaluri valuta
jgufis yvela kompaniis finansuri angariSgebis elementebis sazom valutas
warmoadgens valuta, romelic gamoiyeneba im ekonomikur garemoSi, sadac kompania
axorcielebs saqmianobas (“funqcionaluri valuta”). bankis funqcionaluri valutaa
qarTuli lari. bankis finansuri angariSgebis saprezentacio valutas warmoadgens
qarTuli lari. Rirebulebebi damrgvalebulia uaxloes aTasebamde larSi, Tu sxva
ram ar aris miTiTebuli.
gaqviTva
finansuri aqtivebi da finansuri valdebulebebi iqviTeba da wminda TanxiT aisaxeba
finansuri mdgomareobis angariSSi mxolod im SemTxvevaSi, Tu jgufs aqvs
iuridiuli ufleba, ganaxorcielos aRiarebuli Tanxebis gaqviTva da ganzraxuli
aqvs, moaxdinos aqtivis CaTvla wminda RirebulebiT an erTdroulad moaxdinos
aqtivis realizacia da valdebulebis dafarva. jgufi mogeba-zaralisa da sxva
sruli Semosavlebis angariSSi ar qviTavs Semosavlebsa da xarjebs, garda im
SemTxvevisa, rodesac gaqviTva moiTxoveba romelime standartiT an interpretaciiT,
an bankis buRaltruli politikiT.
qvemoT warmodgenilia buRaltruli aRricxvis ZiriTadi politikebi.
konsolidaciis safuZveli
konsolidirebuli finansuri angariSgebebi aerTianebs bankisa da mis da misi
Svilobili struqturebis mier kontrolirebuli subieqtebis finansur
angariSgebebs. kontroli miiRweva maSin, roca:
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banks gaaCnia Zalaufleba investirebis obieqtze;
bankTan dakavSirebulia an mas aqvs uflebebi investirebis obieqtTan
kavSiriT miRebul Semosavlebze; da
banks SeuZlia mis xelT arsebuli Zalaufleba gamoiyenos Semosavlebze
zegavlenis mizniT.
banki investirebis obieqtze kontrolis ganxorcielebis faqts afasebs im
SemTxvevaSi, Tu faqtebi da garemoebebi miuTiTebs, rom kontrolis zemoT
CamoTvlil erT an met elementSi moxda cvlileba.
rodesac banki investirebis obieqtSi flobs xmis uflebaTa umravlesobaze mcire
xmebis uflebas, mas am obieqtze Zalaufleba gaaCnia, Tu misi xmis ufleba
sakmarisia, rom man praqtikulad SeZlos investirebis obieqtis Sesabamisi
saqmianobis calmxrivad warmarTva. investirebis obieqtSi xmaTa uflebebis
safuZvelze Zalauflebis qonis sakiTxis Sefasebisas banki yvela Sesabamis faqtsa
da garemoebas afasebs, maT Soris:

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bankis kuTvnili xmaTa uflebebis wilis moculoba xmis uflebebis mqone
sxva pirebis wilebsa da ganawilebasTan SedarebiT;
bankis, xmis uflebis mqone sxva pirebisa Tu mesame mxareebis potenciuri
xmis uflebebi;
sxva sakontraqto garigebebidan gamomdinare uflebebi; da
nebismieri damatebiTi faqti da garemoeba, rac miuTiTebs, rom banks aqvs an
ar aqvs unari, warmarTos saTanado saqmianoba maSin, rodesac
11
gadawyvetilebebis miRebaa saWiro, maT Soris aqcionerTa wina krebebze
dafiqsirebuli xmaTa ganawileba.
Svilobili kompaniis konsolidireba iwyeba maSin, rodesac banki kontrols
moipovebs Svilobil kompaniaze da wydeba maSin, rodesac banki Svilobil
kompaniaze kontrols kargavs. kerZod, wlis ganmavlobaSi Svilobili kompaniis mier
miRebuli Semosavali da gaweuli xarjebi mogeba-zaralisa da sxva sruli
Semosavlebis konsolidirebul angariSgebaSi Sedis bankis mier kontrolis
mopovebis TariRidan bankis mier kontrolis dakargvis TariRamde.
aucileblobis SemTxvevaSi, Svilobili kompaniebis saaRricxvo politikisa da
jgufis sabuRlatro politikis Sesabamisobis uzrunvelyofis mizniT, xdeba
Svilobili kompaniebis finansuri uwyisebis koreqtireba.
jgufis Sida yvela valdebuleba, kapitali, Semosavlebi, xarjebi da saxsrebis
moZraoba, romlebic jgufis wevrTa Soris mimdinare tranzaqciebTanaa
dakavSirebuli, konsolidirebisas mTlianad gamoiricxeba.
arsebul Svilobil kompaniebSi jgufis wilobrivi monawileobis cvlileba
Svilobil kompaniebSi jgufis wilobrivi monawileobis iseTi cvlileba, romelic
ar iwvevs jgufis mier Svilobil kompaniebze kontrolis dakargvas, kapitalis
tranzaqciebad aRiricxeba. jgufis wilebisa da arasakontrolo wilebis sabalanso
Rirebulebebis koreqtireba Svilobil kompaniebSi Sesabamisi wilebis cvlilebis
asaxvis mizniT. nebismieri sxvaoba arasakontrolo wilebis cvlilebis Tanxasa da
gadaxdili an miRebuli anazRaurebis realur Rirebulebas Soris pirdapir
kapitalSi aisaxeba da bankis mflobelebs miewereba.
rodesac jgufi Svilobil kompaniaze kontrols kargavs, Sesabamisi mogeba an
zarali aRiardeba mogeba-zaralSi da gamoiTvleba, rogorc sxvaoba (a) miRebuli
anazRaurebis realuri Rirebulebisa da SenarCunebuli wilis realuri
Rirebulebis jamsa da (b) aqtivebis manamde dafiqsirebuli sabalanso Rirebulebis
(gudvilis CaTvliT), Svilobili kompaniis valdebulebebisa da arasakontrolo
wilebis jams Soris. yvela Tanxa, romelic manamde sxva srul SemosavlebSi
aRiarebuli iyo am Svilobil kompaniasTan dakavSirebiT, ise aRiricxeba, rogorc
moxdeboda, jgufs pirdapir rom ganekarga Svilobili kompaniis Sesabamisi aqtivebi
an valdebulebebi (anu reklasificirdeba mogeba-zaralSi an gadadis kapitalis
sxva kategoriaSi, rogorc amas Sesabamisi fass moiTxovs/uSvebs). Semdgomi
aRricxvisas kontrolis dakargvis dRes Svilobil kompaniaSi SenarCunebuli
investiciis realuri Rirebuleba ganixileba, rogorc Tavdapirvelad aRiarebuli
realuri Rirebuleba bass 39-is mixedviT, rodesac amas konteqsti moiTxovs
(dakavSirebul pirSi an erTobliv sawarmoSi investiciis xarjis Tavdapirveli
aRiareba).
saprocento Semosavlebis da xarjebis aRiareba
finansuri aqtividan saprocento Semosavlis aRiareba xdeba, rodesac ivaraudeba
jgufis mier ekonomikuri sargeblis miReba da Semosavlis odenobis sarwmunod
gazomva.
saprocento Semosavlebisa da xarjebis aRiareba xdeba daricxvis meTodiT da
aisaxeba efeqturi saprocento ganakveTis meTodis gamoyenebiT. efeqturi
saprocento ganakveTis meTodi warmoadgens meTods, romelic efuZneba finansuri
aqtivis, an finansuri valdebulebis (an finansuri aqtivebis da an valdebulebebis
jgufis) amortizebul Rirebulebas, romlis saSualebiT saprocento Semosavali, an
xarji nawildeba Sesabamis periodze.
efeqturi saprocento ganakveTi warmoadgens ganakveTs, romelic zustad axdens
mosalodneli fuladi saxsrebis Semodinebis (yvela miRebuli, an gadaxdili
sakomisios CaTvliT, romelic warmoadgens efeqturi saprocento ganakveTis
ganuyofel nawils, garigebebis xarjebisa da sxva fasnamatebisa da diskontebis
CaTvliT) diskontirebas finansuri valdebulebis wminda sabalanso Rirebulebamde
12
finansuri instrumentis savaraudo sasargeblo moxmarebis periodis amowurvamde, an
(Tu misaRebia) ufro mokle vadaSi.
mas Semdeg, rac finansuri aqtivi, an msgavsi finansuri aqtivebis jgufi Camoiwereba
(nawilobriv Camoiwereba) gaufasurebis Sedegad miRebuli danakargebis gamo,
saprocento Semosavlis aRiareba im saprocento ganakveTiT xorcieldeba, romelic
gaufasurebis danakargebis dadgenis mizniT mosalodneli fuladi saxsrebis
diskontirebisaTvis gamoiyeneba.
sakomisio Semosavlebisa da xarjebis aRiareba
sesxis gacemis sakomisio gadasaxadi eqvemdebareba gadavadebas masTan dakavSirebul
pirdapir xarjebTan erTad da koreqtirdeba sesxis efeqtur saprocento ganakveTze.
rodesac SesaZlebelia, rom sasesxo valdebulebam warmoSvas konkretuli sasesxo
xelSekrulebis gaformeba, sasesxo valdebulebis sakomisio gadavaddeba dakavSirebul
pirdapir xarjebTan erTad da aRiardeba, rogorc Sesabamisi sesxis efeqturi ganakveTi.
rodesac savaraudo ar aris, rom sasesxo valdebulebam warmoSvas konkretuli sasesxo
xelSekrulebis gaformeba, sasesxo valdebulebis sakomisios aRiareba xdeba mogebasa
da zaralSi sasesxo valdebulebis darCenili periodis ganmavlobaSi. rodesac
sasesxo valdebulebis xelSekrulebis vada iwureba yvelanairi sasesxo
xelSekrulebis gaformebis gareSe, sasesxo valdebulebis sakomisios aRiareba xdeba
mogebasa da zaralSi vadis amowurvis dRes. sesxis momsaxurebis sakomisios
Semosavlad aRiareba xdeba momsaxurebis gawevis dros. sesxis sindikaciis sakomisios
aRiareba mogebasa da zaralSi xorcieldeba sindikaciis dasrulebisas.
yvela sxva sakomisios aRiareba xdeba momsaxurebis gawevisas.
dividendebis saxiT miRebuli Semosavlis aRiareba
investiciebidan dividendebis saxiT miRebuli Semosavlis aRiareba xdeba, rodesac
aqcionerisTvis ukve miniWebulia Tanxis miRebis ufleba (im pirobiT, rom iarsebebs
albaToba imisa, rom jgufi miiRebs ekonomikur sargebels da moxdeba Semosavlis
odenobis sarwmunod dadgena).
ijaridan miRebuli Semosavlebis aRiareba
jgufis mier ijaridan miRebuli Semosavlebis aRiarebis politika mocemulia
“ijaris” ganyofilebis SeniSvnebSi.
finansuri instrumentebi
finansuri aqtivebis da valdebulebebis asaxva jgufis konsolidirebuli finansuri
mdgomareobis angariSSi xdeba maSin, rodesac igi xdeba xelSekrulebis monawile
Sesabamis finansur instrumentTan mimarTebaSi. finansuri aqtivebisa da
valdebulebebis regularuli xasiaTis Sesyidvisa da gayidvis aRiareba
xorcieldeba angariSsworebis TariRis mixedviT. regularuli xasiaTis Sesyidvagayidvebi aris finansuri aqtivebis iseTi yidva-gayidva, romelic moiTxovs aqtivebis
miwodebas bazarze arsebuli wesebiT an SeTanxmebiT dadgenil vadebSi.
finansuri aqtivebisa da valdebulebebis Tavdapirveli aRiareba xorcieldeba
realuri RirebulebiT. garigebis Rirebuleba, romelic pirdapir ukavSirdeba
finansuri aqtivebisa da valdebulebebis Sesyidvas da gamoSvebas (mogebasa da
zaralSi realuri RirebulebiT aRiarebuli finansuri aqtivebisa da
valdebulebebis garda), emateba an akldeba finansuri aqtivebisa da valdebulebebis
Tavdapirvelad aRiarebul realur Rirebulebas. finansuri aqtivebisa da
valdebulebebis SesyidvasTan dakavSirebuli garigebis Rirebuleba dauyovnebliv
aisaxeba mogebasa da zaralSi.
finansuri aqtivebi
finansuri aqtivebi klasificirdeba Semdeg kategoriebad: ,,dafarvis vadamde
flobil’’ investiciebad, ,,gasayidad arsebul’’ finansur aqtivebad da ,,sesxebad da
13
moTxovnebad’’. klasifikacia damokidebulia finansuri aqtivebis specifikasa da
daniSnulebaze da ganisazRvreba Tavdapirveli aRiarebisas.
dafarvis vadamde flobili investiciebi warmoadgens arawarmoebul finansur
aqtivebs gansazRvradi an fiqsirebuli gadaxdebiTa da fiqsirebuli dafarvis
vadebiT, romelTa mimarT jgufs aqvs dadebiTi ganzraxva da SesaZlebloba,
mflobelobaSi daitovos isini dafarvis vadis dadgomamde. amgvari fasiani
qaRaldebis asaxva xdeba efeqtur saprocento ganakveTze dafuZnebuli
amortizebuli RirebulebiT, gaufasurebis danakargebis rezervis gamoklebiT.
im SemTxvevaSi, Tu jgufi iZulebuli iqneba dafarvis vadamde flobili
investiciebi (gamonaklisi specifiuri garemoebebis garda) dafarvis vadamde
gayidos, an moaxdinos maTi reklasifikacia, amas mTel kategoriaze eqneba gavlena
da saWiro gaxdeba maTi reklasifikacia gasayidad arsebulad. ufro metic,
mimdinare da Semdegi ori finansuri wlis ganmavlobaSi jgufs ekrZaleba nebismieri
finansuri aqtivis klasifikacia dafarvis vadamde flobili investiciebis saxiT.
gasayidad arsebuli finansuri aqtivebi
gasayidad arsebuli finansuri aqtivebi warmoadgens arawarmoebul aqtivebs,
romlebic an gasayidad aris gamiznuli, an ar klasificirdeba rogorc (a) sesxebi
da moTxovnebi, (b) dafarvis vadamde flobili investiciebi, an (g) mogebasa da
zaralSi realuri RirebulebiT asaxuli finansuri aqtivebi.
jgufs gaaCnia investiciebi aqciebSi, romlebic ar aris kotirebuli aqtiur
bazarze, Tumca isini klasificirdeba rogorc gasayidad arsebuli aqtivebi.
gasayidad arsebuli investiciebi kapitalSi, romlebic ar aris kotirebuli aqtiur
bazarze da romelTa realuri Rirebulebis gansazRvra ver xerxdeba, fasdeba
TviTRirebulebiT TiToeuli angariSgebis periodis dasasrulisaTvis dadgenili
gaufasurebis danakargebis rezervis xarjis gamoklebiT.
sesxebi da moTxovnebi
savaWro moTxovnebi, sesxebi da avansebi gansazRvruli an fiqsirebuli gadaxdebiT,
romlebic ar aris kotirebuli moqmed bazarze (maT Soris saqarTvelos erovnul
bankSi arsebuli naSTebi, moTxovnebi bankebTan mimarTebaSi, klientebze gacemuli
sesxebi da sxva finansuri aqtivebi), klasificirdeba rogorc ,,sesxebi da
moTxovnebi”. sesxebi da moTxovnebi gaufasurebis danakargebis gamoklebiT aisaxeba
amortizebuli RirebulebiT efeqturi saprocento ganakveTis meTodis gamoyenebiT.
saprocento Semosavali aRiarebas eqvemdebareba efeqturi saprocento ganakveTis
gamoyenebiT garda im moklevadiani moTxovnebis procentisa, romlis aRiareba
umniSvnelo iqneboda.
finansuri aqtivebis gaufasureba
finansuri aqtivebis gaufasurebis safuZvlis Sefaseba xdeba angariSgebis TiToeuli
periodis bolosaTvis. finansuri aqtivebi gaufasurebulad iTvleba, rodesac
finansuri aqtivis Tavdapirveli aRiarebis Semdeg arsebobs imis obieqturi
safuZveli, rom erTi an ramdenime garemoeba gavlenas axdens investiciebidan
mosalodneli fuladi saxsrebis Semodinebaze.
gasayidad arsebul investiciebad klasificirebul arakotirebul kapitalSi
investiciebis gaufasurebis obieqtur maCveneblad iTvleba fasiani qaRaldis
realuri Rirebulebis mniSvnelovani an xangrZlivi Semcireba TviTRirebulebasTan
SedarebiT.
yvela sxva finansuri aqtivis SemTxvevaSi gaufasurebis obieqturi maCveneblebi
moicavs:
14
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gamomSvebis, an kontragentis mniSvnelovan finansur sirTuleebs; an
xelSekrulebis darRvevas, rac gulisxmobs procentis, an ZiriTadi Tanxis
gadaxdisuunarobas an gadaxdisaTvis Tavis aridebas; an
procentis, an ZiriTadi Tanxis gadauxdelobas; an
msesxeblis gakotrebis an finansuri reorganizaciis maniSnebel aSkara faqtebs;
an
finansuri sirTuleebis gamo finansuri aqtivis moqmedi bazris gauqmebas.
finansuri aqtivebis garkveuli kategoriis SemTxvevaSi, magaliTad, rogoricaa
sesxebi da moTxovnebi, aqtivebi, romlebic individualurad ar ar aris
gaufasurebuli, damatebiT fasdeba jgufurad. sesxebisa da moTxovnebis
gaufasurebis obieqturi safuZveli moicavs jgufis warsul gamocdilebas
gadaxdebTan mimarTebaSi, portfelSi vadagadacilebuli gadaxdebis raodenobis
zrdasa da erovnuli an adgilobrivi ekonomikuri pirobebis TvalsaCino
cvlilebebs, romlebic pirdapir kavSirSia moTxovnebis amoRebis SeuZleblobasTan.
amortizebuli RirebulebiT asaxuli finansuri aqtivebis gaufasurebis xarji
ganisazRvreba, rogorc sxvaoba aqtivis sabalanso Rirebulebasa da finansuri
aqtivis Tavdapirveli efeqturi saprocento ganakveTiT diskontirebuli momavali
fuladi nakadebis mimdinare Rirebulebas Soris.
TviTRirebulebiT asaxuli finansuri instrumentebis gaufasurebis xarji
ganisazRvreba rogorc sxvaoba finansuri aqtivis sabalanso Rirebulebasa da
msgavsi finansuri aqtivebis ukugebis mimdinare sabazro ganakveTiT diskontirebul
momavalSi misaRebi fuladi nakadebis dRevandel Rirebulebas Soris. aseTi
gaufasurebis rezervi ar eqvemdebareba gauqmebas Semdgom periodebSi.
finansuri aqtivebis sabalanso Rirebuleba pirdapir mcirdeba gaufasurebis
danakargebiT garda sesxebisa da moTxovnebisa, sadac sabalanso Rirebuleba
mcirdeba rezervebis angariSis gamoyenebiT. rodesac sesxis, an moTxovnis amoRebis
SesaZlebloba amoiwureba, igi Camoiwereba rezervebis angariSis gamoyenebiT.
Camowerili Tanxebis aRdgena xorcieldeba rezervis angariSis dakreditebiT.
gaufasurebis rezervis angariSis sabalanso Rirebulebis cvlileba aisaxeba
mogebasa da zaralSi.
im SemTxvevaSi, Tu amortizebuli RirebulebiT asaxuli finansuri aqtivebis
gaufasurebis xarjis Semcireba aRiarebis momdevno periodSi obieqturad SeiZleba
daukavSirdes gaufasurebis aRiarebis Semdgom movlenebs, Tavdapirvelad
aRiarebuli gaufasurebis xarji koreqtirdeba mogebasa da zaralSi im odenobiT,
rom investiciebis sabalanso Rirebulebam gaufasurebis rezervis koreqtirebis
TariRisaTvis ar gadaaWarbos im amortizebul Rirebulebas, romelic iqneboda
gaufasurebis ar aRiarebis SemTxvevaSi.
sesxebi, kontraqtis Secvlili pirobebiT
sadac es SesaZlebelia, jgufi cdilobs, uzrunvelyofis dasakuTrebis nacvlad,
moaxdinos sesxis restruqturizacia. es SeiZleba moicavdes gadaxdis grafikis
gazrdasa da axali sesxis pirobebze SeTanxmebas. pirobebis Secvlis Semdeg
nebismieri gaufasureba fasdeba Tavdapirveli saprocento ganakveTis gamoyenebiT,
rogorc gamoiTvleboda pirobebis modifikaciamde da sesxi aRar iTvleba
vadagadacilebulad. xelmZRvaneloba mudmivad ganixilavs sesxebs, romelTa
pirobebi Seicvala, raTa uzrunvelyos kriteriumebTan Sesabamisoba da momavalSi
gadaxdebis dawyeba. sesxebi kvlav eqvemdebareba individualur an jgufur Sefasebas
gaufasurebis TvalsazrisiT, rac gamoiTvleba sesxis Tavdapirveli saprocento
ganakveTiT.
sesxebisa da avansebis Camowera
sesxebisa da avansebis amoRebis SeuZleblobis SemTxvevaSi, maTi Camowera xdeba
sesxebis gaufasurebis danakargis rezervis gamoyenebiT. sesxebi da avansebi
eqvemdebareba Camoweras im SemTxvevaSi, Tu xelmZRvanelobam amowura moTxovnebis
amoRebis yvela SesaZlebloba. wina periodSi Camowerili Tanxebis aRdgena xdeba
15
finansuri aqtivebis gaufasurebis gaqviTviT da mogeba-zaralisa da sxva sruli
Semosavlis konsolidirebul angariSSi aRdgenis periodSi aisaxeba.
finansuri aqtivebis aRiarebis Sewyveta
jgufis finansuri aqtivebis aRiareba Sewydeba, rodesac aqtividan fuladi
saxsrebis miRebis uflebis kontraqtiT gaTvaliswinebuli vada amoiwureba, an Tu
jgufma sxva sawarmos gadasca finansuri aqtivebi da Sesabamisad aqtivis
flobasTan dakavSirebuli arsebiTad yvela riski da Semosavali. Tu jgufi
arsebiTad arc gadascems da arc itovebs aqtivis flobasTan dakavSirebul riskebsa
da Semosavlebs da agrZelebs gadacemuli aqtivis kontrols, igi aRiarebs aqtivSi
SenarCunebul monawileobas da masTan dakavSirebul valdebulebas savaraudod
gadasaxdeli Tanxis odenobiT. im SemTxvevaSi, Tu jgufi arsebiTad itovebs
gadacemul finansur aqtivTan dakavSirebul yvela risksa da Semosavals, igi
agrZelebs finansuri aqtivis da uzrunvelyofili sesxebis aRiarebas miRebuli
SemosavlebisaTvis.
mTlianad finansuri aqtivis aRiarebis Sewyvetisas, sxvaoba, erTi mxriv, aqtivis
sabalanso Rirebulebas da, meore mxriv, miRebuli da misaRebi anazRaurebis da sxva
srul SemosavlebSi aRiarebuli da kapitalSi dagrovili mTliani mogeba-zaralis
jams Soris aRiricxeba mogeba-zaralSi.
finansuri aqtivis aRiarebis Sewyvetisas, garda mTliani Sewyvetisa (magaliTad,
rodesac jgufi inarCunebs uflebas, gamoisyidos gadacemuli aqtivis nawili),
jgufi finansuri aqtivis Tavdapirvel sabalanso Rirebulebas anawilebs
gadacemisas SenarCunebuli nawilisa da aRiarebaSewyvetili nawilis realur
Rirebulebebs Soris gadacemis dRis mdgomareobiT. sxvaoba, erTis mxriv,
aRiarebaSewyvetil nawilze mikuTvnebul sabalanso Rirebulebasa da, meores mxriv,
amave nawilSi miRebuli anazRaurebisa da masze mikuTvnebuli da sxva srul
SemosavlebSi aRiarebuli mTliani mogeba-zaralis jami aRiricxeba mogeba-zaralis
uwyisSi. mTliani mogeba-zarali, romelic manamde aRiarebulia sxva srul
SemosavlebSi, nawildeba aRiareba gagrZelebul da aRiareba Sewyvetil nawilebze
am nawilebis realuri Rirebulebebis proporciulad.
finansuri valdebulebebi da gamoSvebuli kapitalis instrumentebi
klasifikacia sesxis an kapitalis saxiT
jgufis mier gamoSvebuli sesxisa da kapitalis instrumentebi klasificirdeba,
rogorc finansuri valdebulebebi an kapitali sakontraqto SeTanxmebebis arsisa
da finansuri valdebulebis da kapitalis instrumentis gansazRvrebidan
gamomdinare.
kapitalis instrumentebi
kapitalis instrumenti warmoadgens nebismier kontraqts, romelic adasturebs
jgufis aqtivebSi narCen wils, yvela valdebulebis gamoqviTvis Semdeg. jgufis
mier gamoSvebuli kapitalis instrumentebi aRiarebas eqvemdebareba miRebul
SemosavlebTan erTad gamoSvebis xarjebis gamoklebiT.
finansuri valdebulebebi
finansuri valdebulebebi klasificirdeba rogorc “sxva finansuri valdebulebebi”.
sxva finansuri valdebulebebi
sxva finansuri valdebulebebi, bankebis mimarT arsebuli valdebulebebi da
klientebis angariSebi, aseve subordinirebuli sesxebi da sxva valdebulebebi
Tavdapirvelad aisaxeba realuri RirebulebiT garigebasTan dakavSirebuli
xarjebis gamoklebiT.
16
sxva finansuri valdebulebebi SemdgomSi amortizebuli RirebulebiT aRiricxeba
efeqturi saprocento ganakveTis meTodis gamoyenebiT, efeqturi mogebis safuZvelze
saprocento xarjis aRiarebis paralelurad.
efeqturi saprocento ganakveTis meTodi aris finansuri valdebulebis
amortizebul Rirebulebis gamoTvlis meTodi. misi saSualebiT saprocento xarji
nawildeba Sesabamis periodze. efeqturi saprocento ganakveTi aris is ganakveTi,
romelic Tavdapirveli aRiarebisas zustad axdens mosalodneli fuladi saxsrebis
gadaxdebis (maT Sorisaa yvela gadaxdili Tu miRebuli is sakomisio, romelic
Seadgens efeqturi saprocento ganakveTis, tranzaqciis xarjebisa da sxva premiebis
an diskontebis ganuyofel nawils) diskontirebas finansuri valdebulebis
sabalanso Rirebulebamde finansuri valdebulebis mosalodneli sasargeblo
moxmarebis vadis an sadac es marTebulia, ufro mokle vadis ganmavlobaSi.
finansuri garantiis kontraqtebi
finansuri garantiis kontraqti aris kontraqti, romlis mixedviT gamcemi
valdebulia, ganaxorcielos winaswar dadgenili gadaxdebi misi mflobelisaTvis
gaweuli zaralis anazRaurebis mizniT, Tu dadgenil movale ar faravs gadaxdis
valdebulebas vadis dadgomis SemTxvevaSi savalo instrumentis pirobebis
Sesabamisad.
jgufis mier gacemuli finansuri garantiis kontraqtebi Tavdapirvelad aRiricxeba
realuri RirebulebiT, Semdgom ki Semdegi odenobebidan udidesiT:


kontraqtiT nakisri valdebulebis moculoba bass 37 "rezervebi, pirobiTi
valdebulebebi da pirobiTi aqtivebi" mixedviT; da
Tavdapirvelad aRiarebuli Tanxa, romelsac gamoklebuli aqvs Semosavlebis
aRiarebis politikis mixedviT aRricxuli dagrovili amortizaciis Tanxa,
finansuri valdebulebebis aRiarebis Sewyveta
jgufi finansuri valdebulebebis aRiarebas wyvets mxolod maSin, rodesac
valdebuleba sruldeba, uqmdeba, an gasdis vada. rodesac arsebuli finansuri
valdebuleba enacvleba meores imave msesxeblis mimarT mniSvnelovnad
gansxvavebuli pirobebiT, an arsebuli valdebulebis pirobebi mniSvnelovnad
icvleba, amgvari cvlileba an modifikacia iTvleba Tavdapirveli valdebulebis
aRiarebis Sewyvetad da axali valdebulebis aRiarebad. sxvaoba aRiarebaSewyvetili
finansuri valdebulebis sabalanso Rirebulebasa da gadaxdil an gadasaxdel
anazRaurebas Soris aisaxeba mogebas-zaralSi.
warmoebuli finansuri instrumentebi
jgufi sxvadasxva warmoebul finansur instruments aformebs saprocento ganakveTisa
da savaluto kursis riskebis marTvis mizniT. warmoebuli instrumentebia valutis
gacvlis forvarduli kontraqtebi, saprocento ganakveTis svopebi da jvaredini
savaluto svopebi.
warmoebuli finansuri instrumentebi Tavdapirvel aRiarebas eqvemdebareba realuri
RirebulebiT garigebis dadebis dRisaTvis da Sesabamisad gadafaseba xdeba yoveli
saangariSo periodis dasasrulisaTvis arsebuli realuri RirebulebiT. miRebuli
mogeba an zarali dauyovnebliv aisaxeba mogeba-zaralSi.
ijara
jgufi rogorc meijare
saoperacio ijaridan miRebuli Semosavlis aRiareba xdeba wrfivi meTodiT ijaris
moqmedebis vadis ganmavlobaSi. molaparakebebisa da saoperacio ijaris organizebis
dros gaweuli pirdapiri pirveladi xarjebi emateba saijaro aqtivis sabalanso
Rirebulebas da aisaxeba ijaris periodze Tanabari gadanawilebiT wrfivi meTodiT.
17
jgufi rogorc moijare
saoperacio ijaraSi gadaxdili Tanxebis aRiareba xdeba ijaris periodze Tanabrad
gadanawilebuli xarjis saxiT wrfivi meTodiT, garda im SemTxvevebisa, rodesac
sistematizaciis sxva safuZveli ufro warmomadgenlobiTia saijaro aqtividan
ekonomikuri sargeblis miRebis grafikis TvalsazrisiT. saijaro SeTanxmebis
safuZvelze gadaxdili pirobiTi saijaro Tanxebis asaxva xdeba xarjis saxiT im
periodisTvis, rodesac moxda maTi gadaxda.
im SemTxvevaSi, Tu ijaris garigebis dasadebad gaTvaliswinebulia SeRavaTebi, igi
aisaxeba rogorc valdebuleba. SeRavaTebiT misaRebi mTliani sargebeli aRiricxeba
rogorc ijaris xarjis Semcireba wrfivi meTodiT, garda im SemTxvevebisa, rodesac
sistematizaciis sxva meTodi ufro warmomadgenlobiTia saijaro aqtividan
ekonomikuri sargeblis miRebis grafikis TvalsazrisiT.
fuli da fulis eqvivalentebi
fuli da fulis eqvivalentebi moicavs fuls salaroSi, Tavisufal naSTebs
sakorespondento da vadian sadepozito angariSebze saqarTvelos erovnul bankSi
oTxmocdaaT dRemde dafarvis Tavdapirveli vadiT, da sakredito organizaciebidan
misaReb im Tanxebs oTxmocdaaT dRemde dafarvis Tavdapirveli vadiT, romlebic
Tavisufalia xelSekrulebiT dadgenili valdebulebebisgan.
saqarTvelos erovnuli bankis savaldebulo rezervebi
erovnuli bankis minimaluri savaldebulo rezervi warmoadgens savaldebulo
rezervis Tanxas, romelic deponirebulia saqarTvelos erovnul bankSi
saqarTvelos erovnuli bankis moTxovnebis Sesabamisad da romelTa
xelmisawvdomoba SezRudulia. zemoxsenebulidan gamomdinare, saqarTvelos
erovnuli bankis mier moTxovnili savaldebulo minimaluri rezervi ar aris
asaxuli fulis eqvivalentebSi saxsrebis moZraobis konsolidirebuli angariSgebis
farglebSi.
dasakuTrebuli qoneba
garkveul garemoebebSi aqtivebis dasakuTreba xdeba kreditis gadauxdelobis
SemTxvevaSi. dasakuTrebuli qonebis Sefaseba xdeba sabalanso Rirebulebisa,
realuri Rirebulebisa da gayidvis xarjebis sxvaobas Soris umciresi
RirebulebiT.
miwa da Senobebi, romlebic momsaxurebis gawevis procesSi an administraciuli
miznebisTvis gamoiyeneba, gadafasebuli RirebulebiTaa mocemuli konsolidirebuli
finansuri mdgomareobis angariSSi da aRiricxeba gadafasebis TariRisaTvis
realuri RirebulebiT Semdgom dagrovili amortizaciisa da dagrovili
gaufasurebis xarjebis gamoklebiT. gadafaseba xorcieldeba sakmarisi
regularulobiT ise, rom sabalanso Rirebuleba seriozulad ar gansxvavdebodes
saangariSgebo periodis bolos arsebuli im sabalanso Rirebulebisagan, romelic
realuri RirebulebiT gamoiTvleba.
miwisa da Senobebis gadafasebis Sedegad gazrdili Rirebuleba aRiricxeba sxva
srul SemosavlebSi da grovdeba kapitalSi, garda im SemTxvevisa, Tuki gadafasebis
Sedegad xdeba wina periodebSi aRiarebul gadafasebiT miRebuli xarjebis
Semcirebis aRdgena. aseT SemTxvevaSi, zrda aRiricxeba mogeba-zaralSi wina
periodSi aRiarebuli xarjebis odenobiT. miwisa da Senobebis gadafasebis Sedegad
gamowveuli sabalanso Rirebulebis Semcireba mogeba-zaralSi aRiricxeba wina
periodSi warmoSobili ZiriTadi saSualebebis gadafasebasTan dakavSirebuli
rezervis angariSSi.
mimdinare mSenebloba aRiricxeba TviTRirebulebiT gaufasurebis aRiarebuli
xarjis gamoklebiT. TviTRirebuleba moicavs profesiuli momsaxurebis safasurs
18
da Sesabamisi aqtivebisTvis jgufis aRricxvis politikis Sesabamisad aRiarebul
kapitalizebul, nasesxebi saxsrebis xarjebs. aseTi qoneba dasrulebisas da
gamosayeneblad mzadyofnisas klasificirdeba ZiriTadi saSualebebis Sesabamis
kategoriebSi. aRniSnuli aqtivebis cveTa sxva ZiriTadi saSualebebis msgavsad
iwyeba maSin, roca aqtivi mzadaa daniSnulebisamebr gamosayeneblad.
miwa ar eqvemdebareba cveTas.
manqana-danadgarebi aRircxeba TviTRirebulebiT, romelsac akldeba dagrovili
cveTisa da dagrovili gaufasurebis xarjebi.
wrfivi meTodis gamoyenebiT cveTis aRiarebisas Camoiwereba Rirebuleba (garda
miwisa da mimdinare mSeneblobebisa), romelsac akldeba maTi sasargeblo moxmarebis
periodis manZilze narCeni Rirebulebebi. sasargeblo moxmarebis savaraudo periodi
da cveTis meTodi ganixileba TiToeuli saangariSgebo periodis bolos, xolo
prospeqtiul safuZvelze aRricxuli nebismieri cvlilebis efeqti gamoiTvleba
Semdegi wliuri ganakveTebis saSualebiT:
Senobebi
saofise da kompiuteruli mowyobilobebi
transporti
sxva
3.33%
10%-20%
20%
20%
ijariT aRebuli ZiriTadi saSualebebis keTilmowyobis cveTa iTvleba maTTan
dakavSirebuli saijaro aqtivebis sasargeblo moxmarebis periodis mixedviT.
remontisa da ganaxlebis xarjebi aisaxeba gawevisTanave da Sedis saoperacio
xarjebSi an eqvemdebareba kapitalizacias, Tu arsebobs amis sakmarisi safuZveli.
gadafasebuli Senobebis cveTa aisaxeba konsolidirebuli mogeba-zaralisa da sxva
sruli Semosavlis angariSSi. gadafasebuli ZiriTadi saSualebebis Semdgomi
moxmarebisas gadafasebis narCeni Rirebuleba, romelic gadafasebis rezervSi rCeba,
pirdapir gadadis gaunawilebel mogebaSi. realizebuli narCeni Rirebulebis Tanxa
warmoadgens sxvaobas aqtivis gadafasebuli sabalanso Rirebulebis cveTis xarjsa
da aqtivis istoriul Rirebulebaze daricxul cveTis xarjs Soris.
ZiriTadi saSualebebis sabazro Rirebuleba Semdegi sami meTodiT fasdeba:



SedarebiTi gayidvis meTodi, romelic moicavs msgavsi uZravi qonebis sabazro
gasayidi fasebis analizs;
Semosavalze dafuZnebuli meTodi, romelic uSvebs, rom arsebobs pirdapiri
damokidebuleba uZravi qonebiT generirebul Semosavlebsa da mis sabazro
Rirebulebas Soris;
Rirebulebaze dafuZnebuli midgoma, romelic uZravi qonebis Rirebulebas
iTvaliswinebs misi aRdgeniTi Rirebulebis Sesabamisad, cveTis xarjebis
gamoklebiT.
ZiriTadi saSualebebis an inventaris Camowera xdeba aqtivis realizaciis
SemTxvevaSi an rodesac aqtivis Semdgomi gamoyenebidan ekonomikuri sargeblis
miReba ar ivaraudeba. ZiriTadi saSualebis realizaciiT miRebuli mogeba an
zarali ganisazRvreba rogorc sxvaoba realizaciidan miRebul mogebasa da aqtivis
sabalanso Rirebulebas Soris da aisaxeba mogeba-zaralSi.
aramaterialuri aqtivebi
calke Sesyiduli aramaterialuri aqtivebi
calke Sesyiduli aramaterialuri aqtivebi, gansazRvruli moxmarebis vadiT,
aRiricxeba TviTRirebulebiT, dagrovili amortizaciis da gaufasurebis xarjebis
gamoklebiT. amortizacia iricxeba wrfivi meTodis safuZvelze maTi eqspluataciis
vadis mixedviT. aramaterialuri aqtivebis sasargeblo moxmarebis vada da
amortizaciis meTodi gadaixedeba TiToeuli saangariSo periodis bolos, nebismieri
19
cvlilebis efeqtis prospeqtiulad gaTvaliswinebiT. sargeblobis ganusazRvreli
vadis mqone, calke SeZenili aramaterialuri aqtivebi aRiricxeba TviTRireulebiT
gaufasurebis xarjis gamoklebiT.
sawarmoTa gaerTianebiT Sesyiduli aramaterialuri aqtivebi
sawarmoTa gaerTianebis Sedegad Sesyiduli da gudvilisgan damoukideblad asaxuli
aramaterialuri aqtivebis pirveladi aRiareba xdeba Sesyidvis periodisTvis
mocemuli realuri Rirebulebis safuZvelze (rac ganixileba rogorc maTi
TviTRirebuleba).
biznesis gaerTianebis Sedegad Sesyiduli aramaterialuri aqtivebis pirveladi
aRiarebis Semdeg maTi asaxva xdeba RirebulebiT, dagrovili amortizaciisa da
gaufasurebis xarjebis gamoklebiT iseve, rogorc calke Sesyiduli aramaterialuri
aqtivebis SemTxvevaSi.
aramaterialuri aqtivebis aRiarebis Sewyveta
aramaterialuri aqtivi Camoiwereba realizaciisas, an im SemTxvevaSi Tu misi
gamoyenebis an gayidvis Sedegad ar ivaraudeba momavali ekonomikuri sargeblis
miReba. aramaterialuri aqtivis CamoweriT miRebuli mogeba an zarali warmoadgens
sxvaobas realizaciis Sedegad miRebul wminda mogebasa da aqtivis sabalanso
Rirebulebas Soris, da aisaxeba mogeba-zaralSi aqtivis realizaciisas.
arafinansuri aqtivebis gaufasureba gudvilis garda
TiToeuli saangariSo periodis bolos jgufi amowmebs ZiriTad saSualebebsa da
aramaterialur aqtivebs, am aqtivebis gaufasurebis obieqturi niSnebis gamovlenis
mizniT. aseTis arsebobis SemTxvevaSi, fasdeba aqtivis aRdgeniTi Rirebuleba
gaufasurebis masStabebis gansazRvris mizniT (aseTis arsebobis SemTxvevaSi). Tu
individualuri aqtivis aRdgeniTi Rirebulebis dadgena SeuZlebelia, jgufi
gansazRvravs fuladi saxsrebis gammomuSavebeli im erTeulis aRdgeniT
Rirebulebas, romelsac aqtivi ganekuTvneba. ganawilebis marTebuli da
Tanmimdevruli safuZvlis gamovlenis SemTxvevaSi, korporatiuli aqtivebi aseve
nawildeba fuladi saxsrebis gamommuSavebel individualur erTeulebze, an am
erTeulebis ufro patara jgufebze, romelTa marTebuli ganawilebis safuZvlis
gamovlena SesaZlebelia.
yovelwliurad xdeba im aramaterialuri aqtivebis gaufasurebis Semowmeba,
romelTa sargeblianobis vada an ganusazRvrelia, an romelTa gamoyeneba jer
SeuZlebelia, an arsebobs maTi mosalodneli gaufasurebis realuri niSnebi.
aRdgeniTi Rirebuleba aris umetesi, erTis mxriv, realuri Rirebulebisa da
gayidvis xarjebis sxvaobisa, da, meore mxriv, gamoyenebul Rirebulebas Soris.
gamoyenebuli Rirebulebis Sefasebisas, xdeba samomavlo fuladi nakadebis
diskontireba mimdinare Rirebulebamde gadasaxadamde arsebuli saprocento
ganakveTiT, romelic asaxavs droSi fulis Rirebulebis bazriseul Sefasebas da
aqtivisaTvis damaxasiaTebel im riskebs, romelTa safuZvelze samomavlo fuladi
nakadebis koreqtireba ar momxdara.
im SemTxvevaSi, Tu aqtivis (an fulis generirebis erTeulis) Rirebuleba mis
sabalanso Rirebulebaze naklebia, aqtivis (an fulis generirebis erTeulis)
sabalanso Rirebuleba mcirdeba mis aRdgeniT Rirebulebamde. gaufasurebis xarjebi
aRiarebas eqvemdebareba mogeba-zaralSi, Tu Sesabamisi aqtivi ar aris warmodgenili
gadafasebuli RirebulebiT, ra SemTxvevaSic gaufasurebis xarjebi aisaxeba,
rogorc Semcireba gadafasebisas.
gaufasurebis xarjis gauqmebis SemTxvevaSi, aqtivis (an fulis generirebis
erTeulis) sabalanso Rirebuleba izrdeba aRdgenadi Tanxis Sesworebul savaraudo
moculobamde ise, rom gazrdilma sabalanso Rirebulebam ar gadaaWarbos im
sabalanso Rirebulebas, romelic dafiqsirdeboda, wina wlebSi aqtivis (an fulis
generirebis erTeulis) gaufasurebis xarji rom ar aRiarebuliyo. gaufasurebis
xarjebis gauqmeba dauyovnebliv aisaxeba mogeba-zaralSi, Tu Sesabamisi aqtivi ar
20
aris aRricxuli gadafasebuli RirebulebiT, ra SemTxvevaSic gaufasurebis
xarjebis aRdgena ganixileba, rogorc gadafasebis zrda.
sainvesticio qoneba
sainvesticio qoneba aris qoneba, romelic gamoiyeneba gaqiravebis mizniT Semosavlis
misaRebad da/an kapitalis asafaseblad (aseTi miznebisTvis mimdinare mSeneblobis
qonebis CaTvliT). sainvesticio qoneba Tavdapirvelad fasdeba TviTRirebulebiT
garigebis Rirebulebis CaTvliT. Tavdapirveli aRiarebis Semdeg sainvesticio qoneba
fasdeba realuri RirebulebiT. sainvesticio qonebis realuri Rirebulebis
cvlilebiT ganpirobebuli mogeba da zarali Sedis im periodis mogeba- zaralSi,
romelSic isini warmoiqmneba.
sainvesticio qonebis aRiareba wydeba gasxvisebisas an roca sainvesticio qoneba
sruliad amoRebulia xmarebidan da misi gasxvisebidan ekonomikuri sargeblis miReba
mosalodneli ar aris. Oqonebis aRiarebis Sewyvetisas warmoqmnili nebismieri mogeba
an zarali (romelic gamoiTvleba rogorc sxvaoba gasxvisebis realizaciidan wminda
Semosavalsa da aqtivis sabalanso Rirebulebas Soris) Sedis im periodis mogebaSi an
zaralSi, romelSic qonebis aRiareba wydeba.
gadasaxadebi
mogebis gadasaxadis xarji warmoadgens mimdinare da gadavadebuli gadasaxadebis
jams.
mimdinare gadasaxadi
mimdinare gadasaxadis xarji gamoiTvleba wlis dasabegri mogebidan. dasabegri
mogeba gansxvavdeba mogebisagan, romelic asaxulia mogeba-zaralisa da sxva
Semosavlebis konsolidirebul angariSSi, vinaidan is ar moicavs Semosavlebisa da
xarjebis im nawils, romelic eqvemdebareba dabegvras an gamoqviTvas wina wlebSi
da agreTve im xarjebs, romelic saerTod ar eqvemdebareba dabegvras an gamoqviTvas.
jgufis mimdinare gadasaxadis valdebuleba gaangariSebulia im sagadasaxado
ganakveTiT, romlebic moqmedebda an arsebiTad moqmedebda saangariSgebo periodis
bolosTvis.
gadavadebuli gadasaxadi
gadavadebuli gadasaxadis aRiareba xdeba im droebiTi sxvaobebis mixedviT,
romlebic Tavs iCens konsolidirebul finansur angariSgebaSi aqtivebisa da
valdebulebebis sabalanso Rirebulebebsa da dasabegri mogebis gamoTvlisas
gamoyenebul Sesabamis sagadasaxado baziss Soris. gadavadebuli sagadasaxado
valdebuleba, Cveulebriv, aRiarebas eqvemdebareba yvela gamoqviTvadi droebiTi
sxvaobis SemTxvevaSi, Tu savaraudod, iarsebebs iseTi dasabegri mogeba, romelzec
SeiZleba aRniSnuli gamoqviTvadi droebiTi sxvaobebis gamoyeneba. amgvari
gadavadebuli sagadasaxado aqtivebisa da valdebulebebis aRiareba ar xdeba, Tu
droebiTi sxvaoba gamomdinareobs gudvilisgan an sxva aqtivebisa da
valdebulebebis Tavdapirveli aRiarebisgan (garda sawarmoTa gaerTianebis
SemTxvevebisa) iseTi garigebis safuZvelze, romelic ar exeba arc dasabegr mogebas
arc sabalanso mogebas.
gadavadebuli sagadasaxado valdebulebebi aRiarebas eqvemdebareba droebiTi
sxvaobebis gaTvaliswinebiT, romlebic dakavSirebulia dakavSirebul pirebsa da
Svilobil struqturebSi investiciebTan, ZiriTad saSualebebTan, klientebze
gacemul sesxebTan da rezervebTan, im SemTxvevis gamoklebiT, rodesac jgufi
akontrolebs cvlilebebs da axlo momavalSi am droebiTi sxvaobis rezervis
warmoqmna ar aris navaraudevi. sxva aqtivebTan da valdebulebebTan dakavSirebuli
gamoqviTvadi sxvaobebidan warmoSobili gadavadebuli sagadasaxado aqtivebi
aRiricxeba mxolod maSin, Tu momavalSi savaraudod iarsebebs iseTi sakmarisi
moculobis dasabegri mogeba, romelzec SesaZlebelia droebiTi sxvaobebis
gamoyeneba da ganzraxulia da navaraudebia maTi gauqmeba momavalSi.
21
gadavadebuli sagadasaxado aqtivebis sabalanso Rirebuleba eqvemdebareba
gadaxedvas yoveli saangariSo periodis bolos da mcirdeba imdenad, ramdenadac
aRar arsebobs sakmarisi dasabegri mogebis molodini, romelic gamoyenebuli iqneba
yvela aqtivis an aqtivebis aRsadgenad.
gadavadebuli gadasaxadis aqtivebi da valdebulebebi iangariSeba im sagadasaxado
ganakveTiT, romelic mosalodnelia valdebulebis gastumrebis an aqtivis
realizebis periodisaTvis im sagadasaxado ganakveTis (sagadasaxado
kanonmdeblobis) safuZvelze, romelic ZalaSi Sevida saangariSgebi periodis
bolosaTvis.
gadavadebuli sagadasaxado aqtivebis valdebulebebisa da aqtivebis gazomvaSi
aisaxeba is sagadasaxado Sedegebi, romlebic warmoiSoba saangariSo periodis
bolos aqtivebisa da valdebulebebis sabalanso Rirebulebis aRdgenis an dafarvis
jgufiseuli varaudebis safuZvelze.
gadavadebuli sagadasaxado valdebulebebisa da aqtivebis Sesafaseblad iseTi
sainvesticio qonebisTvis, romlis Sefaseba xdeba realuri Rirebulebis modelis
gamoyenebiT, varaudoben, rom aseTi qonebis sabalanso Rirebulebis anazRaureba,
ZiriTadad, xdeba mTlianad gayidvis xarjze, garda im SemTxvevisa, rodesac aseTi
daSveba uaryofilia. daSvebis uaryofa xdeba im SemTxvevaSi, rodesac sainvesticio
qoneba amortizebas eqvmdebareba da ganixileba biznesis iseTi modelis WrilSi,
rac miznad isaxavs am qonebidan maqsimaluri ekonomikuri sargeblis miRebas
garkveuli periodis ganmavlobaSi da ara gayidvis gziT. jgufis xelmZRvanelobam
ganixila jgufis sainvesticio qonebis portfeli da miiRo gadawyvetileba, rom
jgufis arcerTi sainvesticio qoneba ar iqneba ganxiluli biznes modelis WrilSi,
romlis mizania am qonebidan maqsimaluri ekonomikuri sargeblis miReba periodis
ganmavlobaSi da ara gayidvis gziT. amdenad, jgufis xelmZRvanelobam daadgina, rom
ar moxdeba bass 12-is SesworebebSi “mogebis gadasaxadis Sesaxeb” dafiqsirebuli
“gayidvis” prezumciis uaryofa. Sesabamisad, jgufi ar aRiarebs sainvesticio
qonebis realuri Rirebulebis cvlilebis Sedegad miRebul raime gadavadebul
gadasaxads, ramdenadac jgufs ar ekisreba mogebis gadasaxadi sakuTari
sainvesticio qonebis realizaciidan.
mimdinare da gadavadebuli gadasaxadebi
mimdinare da gadavadebuli gadasaxadebi aisaxeba mogeba-zaralSi, garda im
SemTxvevebisa, rodesac is aisaxeba sxva srul SemosavlebSi, an pirdapir
kapitalSi. aseT SemTxvevaSi mimdinare da gadavadebuli gadasaxadebi aseve aisaxeba
Sesabamisad sxva srul SemosavlebSi, an pirdapir kapitalSi. rodesac mimdinare an
gadavadebuli gadasaxadi warmoiqmneba sawarmoTa gaerTianebis Tavdapirveli
angariSgebis Sedegad, sagadasaxado efeqti aisaxeba sawarmoTa gaerTianebis
buRaltrul angariSSi.
saoperacio gadasaxadebi
saqarTvelos aseve gaaCnia sxva gadasaxadebi, romlebic ganisazRvreba jgufis
saqmianobidan gamomdinare. es gadasaxadebi mogeba-zaralisa da sxva sruli
Semosavlebis konsolidirebul angariSSi aisaxeba rogorc saoperacio xarjebis
nawili.
rezervebi
rezervebis aRiareba xdeba maSin, rodesac jgufs aqvs warsuli movlenebis Sedegad
wamoSobili mimdinare (iuridiuli an pirobiTi) valdebulebebi, romelTa dafarvis
movaleoba jgufs daekisreba da romlis moculobis gazomva sarwmunodaa
SesaZlebeli.
rezervad aRiarebuli Tanxa warmoadgens im anazRaurebis saukeTeso Sefasebas,
romelic saWiroa valdebulebis dasafarad saangariSgebo periodis bolosaTvis,
aRniSnul valdebulebasTan dakavSirebuli riskebisa da gaurkvevlobebis
gaTvaliswinebiT. im SemTxvevaSi, Tu rezervi gamoiTvleba fuladi saxsrebis
22
moZraobidan, misi sabalanso Rirebuleba warmoadgens fuladi saxsrebis mimdinare
Rirebulebas (sadac arsebiTia fulis Rirebuleba droSi).
im SemTxvevaSi, Tu mosalodnelia, rom yvela ekonomikuri sargebeli, romelic
saWiroebs rezervis formirebas, daifareba mesame mxaris mier, moTxovnebi aisaxeba
aqtivebSi, rodesac kompensaciis miRebis perspeqtiva namdvilad sarwmunoa, xolo
moTxovnis Sefaseba SesaZlebelia sakmarisi sizustiT.
restruqturizacia
restruqturizaciis aRiareba xdeba, rodesac jgufma SeimuSava restruqturizaciis
detaluri formaluri gegma, xolo dazaralebulTa Soris gamoiwvia varaudi, rom
restruqturizacia moxdeba gegmis ganxorcielebis dawyebis gziT an
dazaralebulTaTvis ZiriTadi detalebis SetyobinebiT. restruqturizaciis
rezervis Sefaseba moicavs mxolod restruqturizaciidan warmoqmnil pirdapir
xarjebs, romlebic ukavSirdeba restruqturizaciis process da ara uSualod
sawarmos mimdinare saqmianobas.
sawarmoTa gaerTianebis Sedegad miRebuli pirobiTi valdebulebebi
sawarmoTa gaerTianebis Sedegad miRebuli pirobiTi valdebulebebis pirveladi
asaxva xdeba realuri RirebulebiT valdebulebaTa SeZenis dRes. momdevno
saangariSgebo periodebis bolos msgavsi pirobiTi valdebulebebis Sefaseba xdeba
umetesiT im Tanxidan, risi aRiarebac moxdeba bass 37 ,,anaricxebi, pirobiTi
valdebulebebi da pirobiTi aqtivebi”-s Sesabamisad da im Tanxidan, romelic tolia
Tavdapirvelad aRiarebuli Tanxisa da bass 18 “Semosavlebi”-s Sesabamisad
dagrovili amortizaciis xarjis sxvaobisa.
pirobiTi valdebulebebi
pirobiTi valdebulebebi ar aisaxeba finansuri mdgomareobis konsolidirebul
angariSSi, magram mocemulia damatebiT SeniSvnebSi, Tu ivaraudeba saxsrebis
gadineba. pirobiTi aqtivi finansuri mdgomareobis konsolidirebul angariSSi ar
aisaxeba, magram mocemulia damatebiT SeniSvnebSi, Tu ekonomikuri sargeblis
miRebaa navaraudevi.
ucxouri valuta
jgufis TiToeuli wevris finansuri angariSgebis momzadebisas, jgufis
funqcionirebadi valutis garda sxva valutaSi (ucxour valutaSi)
ganxorcielebuli garigebebi aisaxeba garigebis TariRisaTvis moqmedi gacvliTi
kursiT. TiToeuli saangariSgebo periodis bolos, ucxour valutaSi
denominirebuli monetaruli erTeulebi gadafasebas eqvemdebareba am TariRisaTvis
moqmedi gacvliTi kursiT. ucxour valutaSi denominirebuli realuri
RirebulebiT warmodgenili arafuladi erTeulebi gadafasebas eqvemdebareba maTi
realuri Rirebulebis gansazRvris TariRisaTvis arsebuli kursiT. arafuladi
erTeulebi ucxour valutaSi, romlebic Sefasebulia istoriuli RirebulebiT, ar
eqvemdebareba gadafasebas.
sakurso sxvaobebi fulad erTeulebze aisaxeba mogeba-zaralSi maTi faqtiuri
warmoqmnis periodSi.
jgufma konsolidirebuli finansuri angariSgebis momzadebisas gamoiyena Semdegi
gacvliTi kursebi:
dekemberi 31,
2013
lari/1 aSS dolari
lari/1 evro
1.7363
2.3891
23
dekemberi 31,
2012
1.6567
2.1825
uzrunvelyofa
jgufi klientebis valdebulebebze uzrunvelyofas iTxovs, Tu amas marTebulad
miiCnevs. Cveulebriv, uzrunvelyofa gulisxmobs klientis aqtivebis dayadaRebis
uflebas, rac jgufs aZlevs am aqtivebis moTxovnis SesaZleblobas, rogorc
arsebul, aseve momaval valdebulebebTan mimarTebaSi.
kapitalis rezervebi
jgufis finansuri mdgomareobis angariSgebaSi kapitalSi aRricxuli rezervebi
moicavs qonebis gadafasebis rezervs, romelSic, Tavis mxriv, Sedis miwisa da
Senoba-nagebobebis gadafasebis rezervi.
mekavSire sawarmo warmoadgens sawarmos, romelzec jgufs gaaCnia mniSvnelovani
zegavlenis ufleba, Tumca, ar warmoadgens arc Svilobil da arc erTobliv
sawarmoSi arsebul wils. mniSvnelovani gavlena gulisxmobs investirebis obieqtis
finansur da saoperacio politikasTan mimarTebaSi gadawyvetilebebis miRebaSi
monawileobas da ara am politikis kontrols, an erTobliv kontrols.
mekavSire sawarmoebis saqmianobis Sedegebi, aqtivebi da valdebulebebi warmodgenil
finansur angariSgebaSi aRricxulia kapitalis meTodis gamoyenebiT, garda im
SemTxvevisa, rodesac investicia klasificirebulia gasayidad arsebulad da
aRiricxeba fass 5 ,,gasayidad gamiznuli grZelvadiani aqtivebi da Sewyvetili
operaciebi”-s Sesabamisad. mekavSire sawarmoebSi investiciebis asaxva finansuri
mdgomareobis konsolidirebul angariSSi xorcieldeba TviTRirebulebiT da
Semdgom misi Rirebuleba koreqtirdeba Sesyidvis Semdgom mekavSire sawarmos
megeba-zaralSi, an srul mogeba-zaralSi jgufis xvedriTi wilis cvlilebis
Sesabamisad, rodesac wili mekavSire sawarmoebis zaralSi aRemateba jgufis
xvedriT wils mekavSire sawarmoSi (rac moicavs nebismier grZelvadian wils,
romelic warmoadgens mekavSire sawarmoSi jgufis wminda investiciis nawils)
jgufi wyvets zaralSi sakuTari wilis aRiarebas. damatebiTi zarali aisaxeba
mxolod im SemTxvevaSi, Tu jgufma dafara iuridiuli, an pirobiTi valdebulebebi,
an mekavSire sawarmos nacvlad ganaxorciela gadaxdebi.
investicia mekavSire sawarmoSi aRiricxeba kapitalis meTodiT im dRidan, rac
investirebis obieqti mekavSire sawarmo gaxda. investiciis SeZenisas, Tanxa,
romliTac Sesyidvis danaxarji aRemateba identificirebadi aqtivebis,
valdebulebebisa da pirobiTi valdebulebebis wminda realuri Rirebulebis
jgufis kuTvnil wils, aRiricxeba rogorc gudvili, romelic Sedis investiciis
sabalanso RirebulebaSi. nebismieri Tanxa, romliTac identificirebadi aqtivebis,
valdebulebebisa da pirobiTi valdebulebebis wminda realuri Rirebulebis
jgufis kuTvnili wili aRemateba Sesyidvis danaxarjs, gadafasebis Semdeg,
dauyovnebliv Sedis im periodis mogeba-zaralSi, romelSic es investicia jgufma
Seisyida.
bass 39-is “finansuri instrumentebi: aRiareba da Sefaseba” moTxovnebi gamoiyeneba
mekavSire sawarmoebSi jgufis investiciebis gaufasurebis danakargebis aRiarebis
aucileblobis gansazRvris mizniT. aucileblobis SemTxvevaSi, investiciis
sabalanso Rirebuleba (gudvilis CaTvliT) mowmdeba gaufasurebaze, bass 36
,,aqtivebis gaufasurebis” Sesabamisad, rogorc individualuri aqtivi misi aRdgeniTi
Rirebulebis (gamoyenebiT Rirebulebasa da realizaciis xarjebis gamoklebiT
realuri Rirebulebis Tanxas Soris umetesi) sabalanso RirebulebasTan Sedarebis
saSualebiT. nebismieri aRiarebuli gaufasurebis danakargebi warmoadgens
investiciis sabalanso Rirebulebis nawils. gaufasurebis danakargebis nebismieri
aRdgena aisaxeba bass 36-is ,,aqtivebis gaufasurebis” Sesabamisad im TanxiT, ra
odenobiTac gaizrdeba investiciis aRdgeniTi Rirebuleba.
mekavSire sawarmos gayidvis Semdgom, rac jgufis mier am sawarmoze gavlenis
mniSvnelovnad dakargvas iwvevs, darCenili investiciebis Sefaseba xdeba mocemuli
TariRisTvis arsebuli realuri RirebulebiT, xolo realuri Rirebuleba
24
ganixileba, rogorc realuri Rirebuleba finansuri aqtivis saxiT Tavdapirveli
aRiarebisas bass 39-is “finansuri instrumentebi: aRiareba da Sefaseba” Sesabamisad.
mekavSire sawarmos darCenili wilis sabalanso Rirebulebis sxvaoba realur
RirebulebasTan aisaxeba mekavSire sawarmos gayidviT miRebul mogebasa an zaralSi.
garda amisa, jgufi Tavdapirvelad sxva srul SemosavlebSi aRniSnul sawarmosTan
dakavSirebiT aRricxul yvela Tanxas aRricxavs ise, rogorc aRricxavda, mekavSire
sawarmos pirdapir rom gaesxvisebina Sesabamisi aqtivebi da valdebulebebi.
Sesabamisad, Tu mekavSire sawarmos mier Tavdapirvelad sxva srul SemosavlebSi
aRiarebuli mogeba-zarali reklasificirdeba am aqtivis/valdebulebis gayidviT
miRebul mogeba-zaralSi, kapitalis meTodis gamoyenebis Sewyvetis Semdeg jgufi
aRniSnul mogeba-zarals kapitalidan gadaitans mogeba-zaralSi (rogorc
reklasifikaciis koreqtirebas).
rodesac jgufi garigebebs awarmoebs mekavSire sawarmosTan mekavSire sawarmosTan
garigebebis Sedegad miRebuli mogeba da zarali aisaxeba jgufis finansur
angariSgebaSi im wilis Sesabamisi TanxiT, romelic ar ukavSirdeba jgufs.
gasayidad gamiznuli grZelvadiani aqtivebi
grZelvadiani aqtivebi klasificirdeba rogorc gasayidad gamiznuli, Tu arsebobs
didi albaToba imisa, rom aqtivebis sabalanso Rirebuleba aRdgeba gayidvis
garigebis Sedegad da ara aqtivis gamoyenebis gagrZelebis Sedegad. es piroba
dakmayofilebulad CaiTvleba, Tu aqtivis gayidva metad savaraudoa da
SesaZlebelia dauyovnebliv mis arsebul mdgomareobaSi. xelmZRvanelobam unda
ganaxorcielos da dasrulebulad asaxos gayidva aqtivis gasayidad gankuTvnilad
aRiarebis TariRidan erT weliwadSi.
rodesac jgufi axorcielebs gayidvis gegmas, rac gulisxmobs Svilobil kompaniaze
kontrolis dakargvas, Svilobili kompaniis kuTvnili aqtivebi da valdebulebebi
klasificirdeba gasayidad gamiznulad zemoTxsenebuli kriteriumebis
dakmayofilebis SemTxvevaSi, miuxedavad imisa itovebs, Tu ara jgufi
arasakontrolo wils yofili Svilobili kompaniis gayidvis Semdeg.
rodesac jgufi axorcielebs investiciis an misi nawilis gayidvis gegmas mekavSire
sawarmoSi, gasasxvisebeli investicia an misi nawili klasificirdeba rogorc
gasayidad arsebuli zemoT aRniSnuli kriteriumebis dakmayofilebis SemTxvevaSi.
amave dros, jgufi wyvets kapitalis meTodis gamoyenebas klasificirebul nawilTan
mimarTebaSi. mekavSire sawarmoSi arsebuli investiciis darCenili nawili, romelic
ar klasificirdeba rogorc gasayidad arsebuli, kvlavac aRiricxeba kapitalis
meTodiT. jgufi kapitalis meTodis gamoyenebas wyvets gasxvisebis momentSi,
rodesac gayidvis Sedegad jgufi mniSvnelovan kontrols kargavs mekavSire
sawarmoze.
gayidvis Semdeg jgufi mekavSire sawarmoSi SenarCunebul wils aRricxavs bass 39-is
mixedviT garda im SemTxvevebisa, rodesac SenarCunebuli wili kvlavac mekavSire
sawarmoa. aseT dros jgufi iyenebs kapitalis meTods (ix. mekavSire sawarmoebSi
investiciebis aRricxvis politika).
gasayidad arsebulad klasificirebuli grZelvadiani aqtivebi (da gasayidi
jgufebi) izomeba wina sabalanso Rirebulebisa, realuri Rirebulebisa da gayidvis
xarjebis sxvaobidan umciresiT.
xelmZRvanelobis gansjis sferoebi da Sefasebebis arasarwmunoobis umTavresi
wyaroebi
jgufis buRaltruli politikis gamoyenebisas, xelmZRvaneloba valdebulia
ganixilos, Seafasos da gaakeTos daSvebebi aqtivebisa da valdebulebebis
sabalanso RirebulebasTan dakavSirebiT, romlebic sxva wyaroebidan ar ikveTeba.
xelmZRvanelobis Sefaseba da Sesabamisi daSvebebi efuZneba istoriul
gamocdilebasa da mraval sxva faqtors, romlebic marTebulad iTvleba. faqtiuri
Sedegebi SeiZleba gansxvavdebodes am Sefasebebisgan.
25
Sefasebebi da Sesabamisi daSvebebi fasdebaUsawarmos uwyvetobis daSvebis principiT.
buRaltruli Sefasebebis Sesworeba aRiarebas eqvemdebareba im periodisaTvis,
rodesac xdeba Sesworeba, Tu Sesworeba exeba mxolod am periods, xolo im
SemTxvevaSi Tu igi exeba mimdinare da momaval periodebs Sesabamisad Sesworeba
moxdeba mimdinare da Semdgom periodebSi.
buRaltruli politikis gamoyenebis gansjis sferoebi
qvemoT warmodgenilia saangariSgebo periodis bolos Sefasebis arasarwmunoobis
momaval da sxva ZiriTad wyaroebTan dakavSirebuli Semdegi umTavresi daSvebebi
(ixileT qvemoT), romlebic xelmZRvanelobam gaakeTa jgufis buRaltruli
politikebis gamoyenebis procesSi da romelTac mniSvnelovani gavlena moaxdines
konsolidirebul finansur angariSgebaSi warmodgenil Tanxebze.
dafarvis vadamde flobili finansuri aqtivebi
direqtorebma ganixiles jgufis dafarvis vadamde flobili finansuri aqtivebi
kapitalis SenarCunebisa da likvidobis moTxovnebis WrilSi da daadastures, rom
jgufs gaaCnia ganzraxva da unari flobdes maT dafarvis vadamde. 2013 da 2012
wlebis 31 dekembris mdgomareobiT dafarvis vadamde flobili finansuri aqtivebis
sabalanso Rirebuleba Sesabamisad Seadgens 82,184 aTas da 51,376 aTas lars. am
aqtivebis Sesaxeb detaluri informacia warmodgenilia me-15 SeniSvnaSi.
Sefasebebis arasarwmunoobis umTavresi wyaroebi
qvemoT warmodgenilia saangariSgebo periodis bolos Sefasebis arasarwmunoobis
momaval da sxva ZiriTad wyaroebTan dakavSirebuli Semdegi umTavresi daSvebebi,
romlebic atarebs aqtivebisa da valdebulebebis sabalanso Rirebulebis arsebiTi
koreqtirebis mniSvnelovan risks momavali finansuri wlis ganmavlobaSi.
sesxebisa da moTxovnebis gaufasureba
jgufi regularulad ganixilavs sakuTar sesxebsa da moTxovnebs gaufasurebis
Sefasebis mizniT. gaufasurebis danakargebis aRiarebis mizniT jgufi sakuTari
sesxebisa da moTxovnebis portfelSi adgens sesxebis gaufasurebis rezervs. jgufi
sesxebis gaufasurebis rezervTan dakavSirebul buRaltrul daSvebebs miiCnevs
Seusabamobis mTavar wyarod, radgan (I) arsebobs didi albaToba maTi perioduli
cvlilebisa, imis gamo rom momavali gadauxdelobis Sefaseba da gaufasurebul
sesxebTan da avansebTan dakavSirebuli danakargebis gansazRvra dafuZnebulia im
periodisTvis arsebul informaciaze da (II) jgufis mier gansazRvrul danakargebsa
da realur danakargebs Soris nebismieri mniSvnelovani sxvaoba gamoiwvevs jgufis
mxridan rezervebis iseTi koreqtirebis aucileblobas, romelmac mniSvnelovani
Tanxis SemTxvevaSi SeiZleba arsebiTi gavlena iqonios momaval finansur
angariSgebaze.
jgufis xelmZRvaneloba eyrdnoba profesiul gansjas nebismieri gaufasurebis
dasadgenad im SemTxvevaSi, Tu msesxebeli finansuri problemebis winaSe aRmoCnda
da istoriuli gamocdilebis monacemebi msgavsi msesxeblebis Sesaxeb mwiria. jgufi
fuladi saxsrebis moZraobaSi cvlilebebs gansazRvravs wina periodis
gamocdilebaze, klientebis qcevasa da xelmisawvdom monacemebze dayrdnobiT,
romlebic miuTiTebs uaryofiT cvlilebebze jgufSi Semavali msesxeblis
gadaxdisunarianobis da adgilobrivi ekonomikuri pirobebis gaTvaliswinebiT,
romlebic ukavSirdeba jgufSi Semavali aqtivebis amoRebis SesaZleblobis
ararsebobas. xelmZRvaneloba prognozs akeTebs im aqtivebis istoriul danakargebze
dayrdnobiT, romelTa sakredito riskebis maxasiaTeblebi da gaufasurebis
obieqturi maCveneblebi msgavsia sesxebis mocemuli jgufisaTvis. jgufi
xelmZRvanelobis profesiul gansjas iyenebs da akoreqtirebs sesxebis jgufis
Sesaxeb arsebul monacemebs im mimdinare garemoebebis gaTvaliswinebiT, romlebic
aqamde ar asaxula istoriul monacemebSi.
finansuri aqtivebis gaufasurebis rezervi konsolidirebul finansur angariSgebaSi
ganisazRvra arsebuli ekonomikuri da politikuri pirobebis safuZvelze.
26
jgufisaTvis am etapze rTulia imis prognozi Tu ra cvlilebebia mosalodneli am
pirobebSi saqarTveloSi da ra gavlena eqneba momaval periodSi am cvilebebs
finansuri aqtivebis gaufasurebis rezervis adekvaturobaze.
2013 da 2012 wlis 31 dekembris mdgomareobiT klientebze gacemulma sesxebma
mTlianad Seadgina 717,976 aTasi da 564,945 aTasi lari Sesabamisad, xolo
gaufasurebis danakargebis rezervma Seadgina 44,776 aTasi da 47,468 aTasi lari
Sesabamisad.
finansuri instrumentebis Sefaseba
rogorc aRniSnulia 28-e SeniSvnaSi, jgufi iyenebs Sefasebis meTodebs, romlebic
moicaven pirobebs, romlebic garkveuli tipis finansuri instrumentebis realuri
Rirebulebis dadgenisas ar efuZneba arsebul sabazro TariRs. SeniSvna 28
warmoadgens detalur informacias finansuri instrumentebis realuri Rirebulebis
dadgenisas gamoyenebuli umTavresi daSvebebis Sesaxeb da maTi mgrZnobiarobis
analizs. direqtorebs miaCniaT, rom Sefasebis SerCeuli meTodebi da daSvebebi
marTebulia finansuri instrumentebis realuri Rirebulebis dadgenisaTvis.
ZiriTadi saSualebebis sasargeblo moxmarebis periodi
rogorc zemoT aRiniSna, jgufi ZiriTadi saSualebebis sasargeblo moxmarebis
periods ganixilavs yovelwliuri saangariSgebo periodis bolos. finansuri wlis
ganmavlobaSi jgufis xelmZRvanelobam daaskvna, rom teqnologiebis
ganviTarebasTan dakavSirebiT, zogierTi saSualebis sasargeblo moxmarebis
periodi unda Semcirdes.
gadafasebuli RirebulebiT warmodgenili ZiriTadi saSualebebi
garkveuli tipis ZiriTadi saSualebebi (miwa da Senobebi) warmodgenilia
gadafasebuli RirebulebiT. ukanaskneli Sefasebis TariRia 2011 wlis 31 dekemberi.
Semdegi gadafaseba igegmeba 2014 wlis 31 dekembers. 2013 da 2012 wlis 31 dekembris
mdgomareobiT gadafasebuli ZiriTadi saSualebebis sabalanso Rirebuleba Seadgens
44,809 aTas da 46,484 aTas lars, Sesabamisad. Sefasebisas gamoyenebuli meTodebi
detalurad aris mocemuli 17-e SeniSvnaSi.
ZiriTadi saSualebebis asaxva xdeba gadafasebuli RirebulebiT an
TviTRirebulebiT, dagrovili cveTisa da dagrovili gaufasurebis danakargebis
gamoklebiT. ZiriTadi saSualebis sasargeblo moxmarebis periodis Sefaseba
xelmZRvanelobis gansjis sagans warmoadgens, rac dafuZnebulia analogiur
aqtivebTan muSaobis gamocdilebaze. aqtivis sasargeblo moxmarebis periodis
gansazRvrisas xelmZRvaneloba iTvaliswinebs aqtivis mosalodnel gamoyenebadobas,
teqnikuri daZvelebis Sefasebas, fizikur cveTas, aseve im fizikur garemos,
romelSic mocemuli aqtivi funqcionirebs. nebismieri am pirobis an Sefasebis
cvlilebam, SesaZloa, gamoiwvios koreqtirebebi amortizaciis samomavlo
maCvenebelSi.
gadafasebuli RirebulebiT warmodgenili sainvesticio qoneba
sainvesticio qoneba aisaxeba gadafasebuli RirebulebiT. ukanaskneli Sefasebis
TariRs 2013 wlis 31 dekemberi warmoadgens. Semdegi Sefasebis TariRad dagegmilia
2014 wlis 31 dekemberi.
gadafasebuli qonebis sabalanso Rirebuleba 2013 da 2012 wlis 31 dekembris
mdgomareobiT Sesabamisad Seadgens 6,932 aTas da 4,995 aTas lars. Sefasebisas
gamoyenebuli meTodebi detalurad aris mocemuli 18-e SeniSvnaSi.
gadafasebuli RirebulebiT warmodgenili dasakuTrebuli qoneba
miwisa da Senobebis saxiT warmodgenili dasakuTrebuli qonebis Sefaseba xdeba
sabalanso da realur Rirebulebas gamoklebuli gayidvis xarjebs Soris umciresi
RirebulebiT. ukanaskneli Sefasebis TariRs 2011 wlis 31 dekemberi warmoadgens.
27
gadafasebuli dasakuTrebuli qonebis sabalanso Rirebuleba 2013 da 2012 wlis 31
dekembris mdgomareobiT Sesabamisad Seadgens 11,189 aTas da 15,086 aTas lars.
3.
axali da Sesworebuli finansuri aRricxvis saerTaSoriso standartebis (fass)
miReba
3.1 fass-is cvlilebebi
warmodgenil Tanxebze
romlebmac
gavlena
iqonia
finansur
angariSgebaSi
qvemoTxsenebuli cvlilebebi miRebul iqna mimdinare wels da gavlena iqonia
mocemul finansur angariSgebaSi warmodgenil Tanxebze.
finansur angariSgebaze moqmedi standartebi
axali da redaqtirebuli standartebi sawarmoTa gaerTianebaze, erTobliv
sawarmoebze, mekavSire sawarmoebsa da ganmartebaze
2011 wlis maisSi miRebuli iqna xuTi standartis paketi, romelic Seexeba sawarmoTa
gaerTianebas, erTobliv sawarmoebs, mekavSire sawarmoebsa da ganmartebis
moTxovnebs. masSi Sedis fass 10 "konsolidirebuli finansuri angariSgeba", fass 11
"erToblivi sawarmoebi", fass 12 "sxva pirebSi arsebuli wilis ganmarteba", bass 27
(2011 wlis redaqciiT) "damoukidebeli finansuri angariSgeba" da bass 27 (2011 wlis
redaqciiT) "investiciebi mekavSire sawarmoebsa da erTobliv sawarmoebSi".
aRniSnuli standartebis gamocemis Semdeg miiRes da gamoqveynda Sesworebebi fassebSi 10, 11 da 12. Romlis mizania garkveuli gardamavali ganmartebebis
uzrunvelyofa aRniSnuli standartebis pirveladi gamoyenebisas.
mimdinare wels jgufma pirvelad gamoiyena fass-ebi 10, 11, 12 da bass 28 (2011 w.
redaqciiT), da Sesworebebi aRniSnul fass-ebSi. bass 27 (2011 w. redaqciiT) jgufze
ar vrceldeba, radgan igi mxolod damoukidebel finansur angariSgebas exeba.
aRniSnuli standartebis miRebas jgufis finansur angariSgebaze zegavlena ar
hqonia.
fass 13 "realuri Rirebulebis gazomva". jgufma fass 13 pirvelad mimdinare wels
gamoiyena. es standarti erTian instruqcias gvTavazobs realuri Rirebulebis
gazomvisa da am procesis ganmartebasTan dakavSirebiT. standartis moqmedebis
speqtri farToa: misi moTxovnebi Tanabrad vrceldeba rogorc safinanso, agreTve
arasafinanso instrumentebze, romelTa SemTxvevaSic, sxva fass-ebis mixedviT,
realuri Rirebulebis gazomva da am procesis ganmarteba aucilebeli an
nebadarTulia. aRniSnuli ar exeba aqciaze dafuZnebuli gadaxdis transaqciebs,
romlebsac fass 2 "aqciebze dafuZnebuli gadaxda" aregulirebs, saijaro
tranzaqciebs, romlebic bass 17-iT "ijara" regulirdeba da gazomvis im SemTxvevebs,
romlebic realuri Rirebulebis msgavsia, Tumca, aseTs ar warmoadgens (mag. wminda
realizebadi Rirebuleba sasaqonlo-materialuri faseulobebis gazomvis
SemTxvevaSi, an is Rirebuleba, romelic gaufasurebis Sefasebisas gamoiyeneba).
fass 13 realur Rirebulebas gansazRvravs, rogorc fass, romelsac piri miiRebda
aqtivis gayidvisas an gadaixdida valdebulebis gadasacemad Cveulebriv
transaqciaSi ZiriTad (an saukeTeso bazarze) gazomvis dRes mimdinare sabazro
pirobebSi. fass 13-is mixedviT, realuri Rirebuleba aris gasvlis fasi imis
miuxedavad, masze dakvirveba pirdapir SeiZleba Tu igi Sefasebis sxva teqnikiT
dgindeba. garda amisa, fass 13 ganmartebis vrcel moTxovnebsac moicavs.
fass 13 is mixedviT, 2013 wlis 1 ianvridan igi prospeqtiulad unda iqnas
gamoyenebuli. garda amisa, masSi Sedis konkretuli gardamavali debulebebi,
romelTa mixedviT, ganmarteba standartis pirvel gamoyenebamde dasrulebul
periodebze warmodgenil informaciaze savaldebulo ar aris. damatebiTi
ganmartebebis garda, fass 13-is amoqmedebas jgufis finansur angariSgebaSi
aRiarebul Tanxebze arsebiTi zegavlena ar mouxdenia.
28
axali da redaqtirebuli, gamoqveynebuli, magram ZalaSi jer arSesuli fass-ebi
banki ar iyenebs Semdeg axal da redaqtirebul, gamoqveynebul magram ZalaSi jer
arSesul fass-ebs:
fass 9 `finansuri instrumentebi”
Sesworeba fass 9-Si da fass 7-Si: “fass 9-is ZalaSi savaldebulo Sesvlis TariRi
da gardamavali ganmartebebi”.2
Sesworeba bass 32-Si “finansuri aqtivebisa da finansuri valdebulebebis
urTierTCaTvla”1
Sesworeba bass 36-Si: “aqtivebis gaufasureba”1
Sesworeba bass 39-Si “finansuri instrumentebi: aRiareba da Sefaseba”1
Sesworeba faisk 21 “gadasaxdelebi”1
fass 9 “finansuri instrumentebi”. 2009 wlis noemberSi gamoqveynebuli fass 9 axal
moTxovnebs awesebs finansuri aqtivebis klasifikaciisa da gazomvis TvalsazrisiT.
2010 wlis oqtomberSi fass-Si 9 Sevida Sesworeba, romeliT iTvaliswinebs
moTxovnebs finansuri valdebulebebis klasifikaciis, gazomvisa da aRiarebis
gauqmebis TvalsazrisiT.
fass 9 “finansuri instrumentebi”. 2009 wlis noemberSi gamoqveynebuli fass 9 axal
moTxovnebs awesebs finansuri aqtivebis klasifikaciisa da gazomvis TvalsazrisiT.
2010 wlis oqtomberSi fass-Si 9 Sevida Sesworeba, romelic iTvaliswinebs
moTxovnebs finansuri valdebulebebis klasifikaciis, gazomvisa da aRiarebis
gauqmebis TvalsazrisiT.
fass 9-is ZiriTadi moTxovnebi:

yvela aRiarebuli finansuri aqtivi, romelsac bass 39-is “finansuri
instrumentebi: aRiareba da Sefaseba” moicavs, aRiarebis Semdgom Sefasdeba
amortizebuli an realuri RirebulebiT. kerZod, savalo investiciebi,
romlebsac sawarmo flobs iseTi biznes modeliT, romlis mizani sakontraqto
fuladi saxsrebis Sekrebaa da romelTa sakontraqto fuladi saxsrebi
mxolod ZiriTadi Tanxisa da mis darCenil nawilze daricxul procents
moicavs, Semdgomi saangariSo periodebis bolos Sefasdes amortizebuli
RirebulebiT. yvela sxva savalo investicia da investicia kapitalSi Semdgomi
saangariSo periodis bolos izomeba realuri RirebulebiT. garda amisa, fass
9-is mixedviT, sawarmos SeuZlia Seuqcevadad warmoadginos kapitalSi
investiciis (ara savaWrod gamiznuli) realuri Rirebulebis retrospeqtiuli
cvlilebebi sxva srul SemosavlebSi, mxolod dividendis mogebaSi an zaralSi
aRiarebiT.

mogeba-zaralSi realuri RirebulebiT dafiqsirebuli finansuri
valdebulebebis gazomvasTan dakavSirebiT, fass 9 iTxovs, rom am
valdebulebis sakredito riskis cvlilebiT gamowveuli realuri Rirebulebis
cvlilebis odenoba warmodgenili iqnes sxva srul SemosavlebSi, Tu
valdeulebis sakredito riskis cvlilebis Sedegebis aRiareba sxva srul
SemosavlebSi sabuRaltro Seusabamobas Seqmnis an gazrdis mogeba-zaralSi.
finansuri valdebulebis sakredito riskiT gamowveuli realuri Rirebulebis
cvlileba SemdgomSi mogeba-zaralSi ar reklasificirdeba. bass 39-is mixedviT,
finansuri valdebulebis mogeba-zaralSi dafiqsirebuli realuri Rirebulebis
cvlilebis mTliani odenoba mogeba-zaralSi aris asaxuli.
bankis xelmZRvanelobis prognoziT, momavalSi fass 9-is gamoyenebam SeiZleba
mniSvnelovani zegavlena iqonios bankis finansur aqtivebsa da finansur
valdebulebebze. Tumca, detaluri Semowmebis gareSe fass 9-is efeqtze adekvaturi
msjeloba aragonivruli iqneboda.
1
ZalaSia 2014 wlis
adreuli gamoyeneba
2 ZalaSia 2015 wlis
adreuli gamoyeneba
1 ianvridan an manamde dawyebuli wliuri periodisaTvis,
daSvebulia.
1 ianvridan da manamde dawyebuli wliuri periodisaTvis,
daSvebulia.
29
Sesworeba standartebSi fass 10, fass 12 da bass 27 "sainvesticio kompania". fass 10is Sesworeba iZleva sainvesticio kompaniis gansazRvrebas da im angariSmgebel
pirs, romelic gansazRvrebis kriteriumebs akmayofilebs sTxovs, rom man
Svilobili struqturebis angariSgebebi ki ar gaaerTianos, aramed Svilobili
kompaniebi realuri RirebulebiT Seafasos konsolidirebul da damoukidebel
finansur angariSgebaSi mocemul mogeba-zaralSi.
imisaTvis, raTa angariSmgebeli piri CaiTvalos sainvesticio kompaniad, igi unda
akmayofilebdes Semdeg pirobebs:



igi saxsrebs unda iRebdes erTi an meti investorisgan maTTvis sanacvlod
investiciebis marTvis profesiuli momsaxurebis gawevis mizniT;
investoris (investorebis) mimarT mas unda ekisrebodes valdebuleba, rom
misi saqmianobis mizania saxsrebis investireba mxolod kapitalis
afasebidan miRebuli amonagebis, sainvesticio Semosavlebis an orives
miRebis mizniT; da
arsebiTad yvela Tavis investicias unda zomavdes, xolo Sedegianobas
sazRvravdes realuri Rirebulebis safuZvelze.
fass 12-isa da bass 27-is Semdgomi SesworebebiT sainvesticio kompaniebs daevala
damatebiTi ganmartebebis gakeTeba investiciebis Taobaze.
jgufis xelmZRvanelobis SefasebiT, sainvesticio kompaniebTan dakavSirebiT Sesuli
Sesworebebi jgufis konsolidirebul angariSgebaze zegavlenas ar iqoniebs, radgan
banki sainvesticio kompanias ar warmoadgens.
Sesworebebi bass 32-Si “finansuri aqtivebisa da finansuri valdebulebebis
urTierTCaTvla”. bass 32-is Sesworeba ganmartavs finansuri aqtivebisa da finansuri
valdebulebebis urTierTCaTvlasTan dakavSirebul moTxovnebs. kerZod, Sesworeba
gvixsnis, Tu ra igulisxmeba frazebSi “amJamad gaaCnia urTierTCaTvlis
samarTlebrivad aRsrulebadi ufleba” da “erTdrouli realizacia da
angariSsworeba”.
bankis xelmZRvanelobis azriT, bass 32-is am Sesworebebis amoqmedeba ar iqoniebs
mniSvnelovan zegavlenas bankis finansur angariSgebaze, radgan banks
urTierTCasaTvleli finansuri aqtivebi da finansuri valdebulebebi ar gaaCnia.
30
4.
wminda saprocento Semosavali
2013 wlis
31 dekembriT
dasrulebuli
wlisaTvis
5.
2012 wlis
31 dekembriT
dasrulebuli
wlisaTvis
saprocento Semosavali:
saprocento Semosavali amortizirebuli RirebulebiT
asaxul finansur aqtivebze:
-saprocento Semosavali gaufasurebul finansur
aqtivebze
- saprocento Semosavali finansur aqtivebze romlebic
ar aris gaufasurebuli
6,322
13,411
84,171
61,128
sul saprocento Semosavali
90,493
74,539
saprocento Semosavali amortizirebuli RirebulebiT
asaxul finansur aqtivebze:
saprocento Semosavali klientebze gacemul sesxebze
saprocento Semosavali bankebis mimarT moTxovnebze
saprocento Semosavali dafarvis vadamde flobil
investiciebze
85,897
996
68,487
1,220
3,600
4,832
sul saprocento Semosavali amortizirebuli
RirebulebiT asaxul finansur aqtivebze
90,493
74,539
saprocento xarji moicavs:
saprocento xarji amortizirebuli RirebulebiT asaxul
finansur valdebulebebze
(30,857)
(28,353)
sul saprocento xarji
(30,857)
(28,353)
(2014)
(21,758)
(2,074)
(19,520)
saprocento xarji amortizirebuli RirebulebiT asaxul
finansur valdebulebebze moicavs:
saprocento xarji subordinirebul sesxze
saprocento xarji klientebis depozitebze
saprocento xarji bankebis depozitebze da sxva
nasesxeb saxsrebze
sul saprocento xarji amortizirebuli RirebulebiT
asaxul finansur valdebulebebze
(7,085)
(6,759)
(30,857)
(28,353)
wminda saprocento Semosavali saprocento sargeblis
mqone finansur aqtivebze gaufasurebis danakargebis
rezervis xarjamde
59,636
46,186
gaufasurebis danakargebi da sxva rezervebi
saprocento Semosavlis mqone aqtivebTan dakavSirebuli gaufasurebis danakargebis
rezervis moZraoba moicavs:
klientebze
gacemuli
sesxebi
ianvari 1, 2012
57,488
rezervis damatebiTi xarjis aRiareba
aqtivebis Camowera
Camowerili aqtivebis aRdgena
(7,461)
(6,136)
3,577
dekemberi 31, 2012
47,468
rezervis xarjis aRdgena
aqtivebis Camowera
Camowerili aqtivebis aRdgena
(2,010)
(2,935)
2,253
dekemberi 31, 2013
44,776
31
sxva rezervebis moZraoba Seadgens:
sxva aqtivebi
6.
sxva rezervebi
ianvari 1, 2012
-
214
-
(183)
dekemberi 31, 2012
-
31
786
71
dekemberi 31, 2013
786
102
wminda mogeba ucxouri valutiT ganxorcielebul operaciebze
wminda mogeba ucxouri valutiT ganxorcielebul operaciebze moicavs:
7.
2013 wlis
31 dekembriT
dasrulebulii
wlisaTvis
2012 wlis
31 dekembriT
dasrulebulii
wlisaTvis
savaWro operaciebi, wminda
ararealizebuli sakurso sxvaoba, wminda
14,601
(339)
15,820
(1,477)
sul wminda mogeba ucxouri valutiT ganxorcielebul
operaciebze
14,262
14,343
sakomisio Semosavlebi da xarjebi
sakomisio Semosavlebi da xarjebi moicavs:
2013 wlis
31 dekembriT
dasrulebuli
wlisaTvis
sakomisio Semosavlebi:
angariSsworeba
operaciebi plastikuri baraTebiT
naRd fulTan dakavSirebuli operaciebi
dokumenturi operaciebi
sesxis momsaxurebis sakomisio
ucxouri valutiT ganxorcielebuli operaciebi
sxva
2012 wlis
31 dekembriT
dasrulebuli
wlisaTvis
3,213
2,953
2,192
1,335
323
51
646
2,411
2,696
2,094
1,947
85
42
609
10,713
9,884
sakomisio xarjebi:
sakorespondento bankis momsaxureba
plastikuri baraTebis momsaxureba
dokumenturi operaciebi
naRd fulTan dakavSirebuli operaciebi
sxva
(2,267)
(783)
(183)
(166)
(174)
(2,199)
(398)
(4)
(155)
(115)
sul sakomisio xarjebi
(3,573)
(2,871)
sul sakomisio Semosavlebi
]
32
8.
sxva Semosavali
sxva Semosavali moicavs:
2013 wlis
31 dekembriT
dasrulebuli
wlisaTvis
9.
2012 wlis
31 dekembriT
dasrulebuli
wlisaTvis
miRebuli jarimebi da sauravebi
Semosavali ijaridan
dasakuTrebuli qonebis realizaciidan miRebuli mogeba
iuridiuli xarjebis anazRaureba
Semosavali dividendidan
sxva
2,190
490
247
141
75
128
1,656
662
293
128
50
309
sul sxva Semosavali
3,271
3,098
saoperacio xarjebi
saoperacio xarjebi moicavs:
2013 wlis
31 dekembriT
dasrulebuli
wlisaTvis
10.
2012 wlis
31 dekembriT
dasrulebuli
wlisaTvis
personalTan dakavSirebuli xarjebi
cveTa da amortizacia da aramaterialuri aqtivebis
gaufasureba
profesiuli momsaxureba
saoperacio ijara
sareklamo xarjebi
ZiriTadi saSualebebis SekeTebis xarjebi
kavSirgabmulobis xarjebi
dazRvevis xarjebi
saofise maragebi
komunaluri xarjebi
gadasaxadebi, mogebis gadasaxadis garda
dacvis xarjebi
warmomadgenlobiTi xarjebi
sakancelario xarji
plastikuri baraTebis damzadebis xarji
mivlinebis xarjebi
saqvelmoqmedo da sponsorobis xarjebi
jarimebi da sauravebi
ZiriTadi saSualebebis realizaciiT miRebuli zarali
sainvesticio qonebis gadafasebiT miRebuli zarali
sxva xarjebi
29,945
27,687
4,667
3,696
3,407
2,550
2,332
1,413
1,118
851
820
682
485
285
277
267
204
165
23
(228)
653
6,094
3,887
3,620
2,512
1,547
1,661
987
448
1,092
730
496
218
285
240
261
556
6
18
3
3,926
sul saoperacio xarjebi
53,612
56,274
mogebis gadasaxadi
jgufi mimdinare mogebis gadasaxadis, aqtivebisa da valdebulebebis daTvlasa da
aRricxvas awarmoebs saqarTvelos sagadasaxado kanonmdeblobis safuZvelze,
romelic SesaZloa gansxvavdebodes finansuri angariSgebis saerTaSoriso
standartebisagan.
sagadasaxado miznebisTvis aragamoqviTvadi xarjebisa da gadasaxadisgan
ganTavisuflebuli Semosavlebis arsebobis gamo, jgufs warmoeqmneba mudmivi
sagadasaxado sxvaobebi.
gadavadebuli gadasaxadi asaxavs wminda sagadasaxado efeqts, romelic warmoiqmneba
erTis mxriv finansuri angariSgebis miznebisTvis warmodgenili aqtivebisa da
valdebulebebis sabalanso Rirebulebebisa da, meores mxriv, sagadasaxado
miznebisTvis warmodgenili aqtivebisa da valdebulebebis Rirebulebebs Soris
33
droebiTi sxvaobebis arsebobis gamo. 2013 da 2012 wlebis 31 dekembris mdgomareobiT
arsebuli droebiTi sxvaobebi ZiriTadad dakavSirebulia Semosavlebisa da
xarjebis aRiarebis gansxvavebul meTodebsa da drosTan, aseve im droebiT
sxvaobebTan, romelic warmoiqmneba sagadasaxado miznebisaTvis da finansuri
angariSgebis miznebisaTvis warmodgenili aqtivebis Rirebulebebs Soris
gansxvavebis gamo.
monacemebis SejamebisTvis gamoyenebuli sagadasaxado ganakveTi warmoadgens
saqarTvelos kanonmdeblobiT gansazRvrul mogebis gadasaxads -15%. mogeba
(sagadasaxado miznebisTvis) da mogebis gadasaxadi gansazRvrulia saqarTvelos
sagadasaxado kodeqsiT.
2013 da 2012 wlebis 31 dekembris mdgomareobiT droebiTi sxvaobebi Seadgens:
dekemberi 31,
2013
dekemberi 31,
2012
gadavadebuli sagadasaxado aqtivi/(valdebuleba)
SemdegTan mimarTebiT:
ZiriTadi saSualebebi da aramaterialuri aqtivebi
sainvesticio qoneba
sxva rezervebi
sxva valdebulebebi
sxva aqtivebi
sagadasaxado zaralis gadatana momaval periodze
(4,541)
(1,492)
(1,040)
(332)
(189)
(7)
7
1,620
1,353
(4,918)
(692)
(543)
(488)
(121)
(12)
7
1,502
5,170
wminda gadavadebuli sagadasaxado valdebuleba
(4,621)
(95)
2013 da 2012 wlis 31 dekembriT dasrulebuli wlebisaTvis sagadasaxado xarjebsa
da finansur mogebebs Soris kavSiri Semdegnairad aixsneba:
2013 wlis
31 dekembriT
dasrulebuli
wlisaTvis
mogeba mogebis gadasaxadamde
2012 wlis
31 dekembriT
dasrulebuli
wlisaTvis
32,303
22,167
kanoniT gansazRvruli gadasaxadis ganakveTi (15%)
mudmivi cvlilebebis sagadasaxado efeqti:
mudmivi cvlilebebi
4,845
3,325
(319)
(770)
4,526
2,555
gadavadebuli gadasaxadis xarji:
mimdinare wels aRiarebuli gadavadebuli gadasaxadis
xarji
4,526
2,555
4,526
2,555
gadavadebuli mogebis gadasaxadis aqtivi (valdebuleba)
ianvari 1 – gadavadebuli gadasaxadis aqtivi
ianvari 1 – gadavadebuli gadasaxadis valdebuleba
2013
2012
(95)
2,460
-
mogeba-zaralsa da sxva srul SemosavlebSi aRiarebuli
gadavadebuli mogebis gadasaxadis naSTebis cvlileba
(4,526)
(2,555)
dekemberi 31 – gadavadebuli gadasaxadis valdebuleba
(4,621)
(95)
34
11.
fuli da naSTebi saqarTvelos erovnul bankSi (“seb”)
dekemberi 31,
2013
dekemberi 31,
2012
fuli
naSTebi saqarTvelos erovnul bankSi (“seb”)
55,505
132,984
49,372
60,121
sul fuli da naSTebi seb-Si
188,489
109,493
2013 da 2012 wlebis 31 dekembris mdgomareobiT saqarTvelos erovnul bankSi
arsebuli naSTebi moicavs minimalur savaldebulo depozits saqarTvelos erovnul
bankSi (“seb”) 56,474 aTasi da 49,406 aTasi laris odenobiT. jgufi valdebulia
mudmivad hqondes minimaluri savaldebulo depoziti seb-Si.
fuli da fulis eqvivalentebi fuladi saxsrebis moZraobis angariSis miznebisaTvis
Seadgens:
dekemberi 31,
2013
fuli da naSTebi saqarTvelos erovnul bankSi
12.
dekemberi 31,
2012
188,489
43,622
232,111
109,493
28,367
137,860
gamoklebuli: savaldebulo minimaluri depoziti
saqarTvelos erovnul bankSi
(56,474)
(49,406)
sul fuli da fulis eqvivalentebi
175,637
88,454
moTxovnebi bankebis mimarT moicavs:
dekemberi 31,
2013
dekemberi 31,
2012
vadiani depozitebi
sakorspondento angariSebi
31,010
16,259
27,500
4,309
sul moTxovnebi bankebis mimarT
47,269
31,809
bankebis mimarT moTxovnebi, romelTa naSTic aRemateba jgufis kapitalis 10
procents 2013 da 2012 wlebis 31 dekembris mdgomareobiT warmodgenili iyo erT
bankSi.
2013 da 2012 wlis 31 dekembris mdgomareobiT bankebis mimarT moTxovnebis naSTebi
moicavs sagarantio depozitebs, romlebic jgufma plastikuri baraTebis
saSualebiT operaciebis ganxorcielebisaTvis ganaTavsa 3,612 aTasi da 3,442 aTasi
laris odenobiT.
35
13.
klientebze gacemuli sesxebi moicavs:
dekemberi 31,
2013
daricxuli procenti
dekemberi 31,
2012
gamoklebuli: gaufasurebis danakargebis rezervis xarji
712,762
5,214
717,976
(44,776)
560,389
4,556
564,945
(47,468)
sul klientebze gacemuli sesxebi
673,200
517,477
2013 da 2012 wlis 31 dekembriT dasrulebuli wlebisaTvis gaufasurebis
danakargebis rezervis moZraoba mocemulia me-5 SeniSvnaSi.
qvemoT mocemuli cxrili asaxavs klientebze gacemuli sesxebis sabalanso
Rirebulebas miRebuli uzrunvelyofis mixedviT:
dekemberi 31,
2013
sesxebi uzrunvelyofili ZiriTadi saSualebebiT
sesxebi uzrunvelyofili kompaniis garantiebiT
sesxebi uzrunvelyofili mowyobilobebiT
sesxebi uzrunvelyofili fuladi saxsrebiT
sesxebi uzrunvelyofili satransporto saSualebebiT
sesxebi uzrunvelyofili sasaqonlo-materialuri
faseulobebiT
sxva saxis uzrunvelyofa
arauzrunvelyofili sesxebi
dekemberi 31,
2012
533,435
79,541
22,027
13,772
11,063
419,786
60,141
11,637
11,650
10,155
gamoklebuli: gaufasurebis danakargebis rezervi
485
57,653
717,976
(44,776)
251
186
51,139
564,945
(47,468)
sul klientebze gacemuli sesxebi
673,200
517,477
qvemoT mocemul cxrilSi Sejamebulia klientebze gacemuli sexebis gadanawileba
2013 wlis 31 dekembris mdgomareobiT:
klientebze
gacemuli
mTliani
sesxebi
gaufasurebis
danakargebis
rezervi
klientebze
gacemuli
wminda
sesxebi
gaufasurebis
danakargebis
rezervis
Sefardeba
mTlian
sesxebTan
analizi dargebis mixedviT:
fizikuri pirebi
vaWroba da momsaxureba
mrewveloba
ganaTleba
mSenebloba
samTo mrewveloba da metalurgia
energetika
soflis meurneoba
transporti da kavSirgabmuloba
sxva
443,262
110,578
4,866
84
7,389
1,747
30,617
5,078
19,388
94,967
(6,601)
(10,873)
(2,707)
(3,482)
(95)
(1,087)
(1,076)
(110)
(18,745)
436,661
99,705
2,159
84
3,907
1,652
29,530
4,002
19,278
76,222
1.49%
9.83%
55.63%
0.00%
47.12%
5.44%
3.55%
21.19%
0.57%
19.74%
sul
717,976
(44,776)
673,200
6.24%
qvemoT mocemul cxrilSi Sejamebulia klientebze gacemuli sexebis gadanawileba
36
klientebze
gacemuli
mTliani
sesxebi
gaufasurebis
danakargebis
rezervi
klientebze
gacemuli
wminda
sesxebi
gaufasurebis
danakargebis
rezervis
Sefardeba
mTlian
sesxebTan
analizi dargebis mixedviT:
fizikuri pirebi
mrewveloba
ganaTleba
mSenebloba
samTo mrewveloba da
metalurgia
energetika
soflis meurneoba
sxva
340,544
117,858
9,572
13,196
7,116
1,066
6,388
1,433
20,393
47,379
(7,525)
(16,644)
(5,737)
(7,910)
(3,968)
(96)
(1,100)
(915)
(97)
(3,476)
333,019
101,214
3,835
5,286
3,148
970
5,288
518
20,296
43,903
2.21%
14.12%
59.94%
59.94%
55.76%
9.01%
17.22%
63.85%
0.48%
7.34%
sul
564,945
(47,468)
517,477
8.40%
2013 da 2012 wlebis 31 dekembriT dasrulebuli wlebis ganmavlobaSi jgufma
uzrunvelyofis saxiT arsebuli finansuri da arafinansuri aqtivebi daisakuTra.
2013 da 2012 wlebis 31 dekembris mdgomareobiT, Sesabamisad 11,975 aTasi da 15,086
aTasi laris odenobiT dasakuTrebuli qoneba, warmodgenilia jgufis sxva
aqtivebSi.
2013 wlis 31 dekembris mdgomareobiT, klientebze gacemuli sesxebi moicavs Semdeg
produqtebs:
klientebze
gacemuli
mTliani
sesxebi
fizikur pirebze gacemuli
sesxebi sesxebi
ipoTekuri
gaufasurebis
danakargebis
rezervi
klientebze
gacemuli
wminda
sesxebi
gaufasurebis
danakargebis
rezervis
Sefardeba
mTlian
sesxebTan
samomxmareblo sesxebi
avto sesxebi
Sxva
197,024
99,976
9,722
136,540
(4,095)
(120)
(889)
(1,498)
192,929
9,602
99,087
135,042
2.08%
0.12%
9.14%
1.10%
sul fizikur pirebze gacemuli
sesxebi
443,262
(6,602)
436,660
1.49%
mcire da saSualo sawarmoebi
Mikrosesxebi
170,302
82,040
22,372
(12,154)
(25,200)
(820)
158,148
56,840
21,552
7.14%
30.72%
3.67%
sul iuridiul pirebze
gacemuli sesxebi
274,714
(38,174)
236,540
13.90%
sul
717,976
(44,776)
673,200
6.24%
iuridiul pirebze gacemuli
msxvili
sesxebiiuridiuli pirebi
37
2013 wlis 31 dekembris mdgomareobiT, klientebze gacemuli sesxebi moicavs Semdeg
produqtebs:
klientebze
gacemuli
mTliani
sesxebi
fizikur pirebze gacemuli
sesxebi sesxebi
ipoTekuri
gaufasurebis
danakargebis
rezervi
klientebze
gacemuli
wminda
sesxebi
gaufasurebis
danakargebis
rezervis
Sefardeba
mTlian
sesxebTan
samomxmareblo sesxebi
avto sesxebi
sxva
156,048
8,685
16,628
159,183
(5,413)
(121)
(92)
(1,898)
150,635
8,564
16,536
157,285
3.47%
1.39%
0.55%
1.19%
sul fizikur pirebze gacemuli
sesxebi
340,544
(7,524)
333,020
2.21%
mcire da saSualo sawarmoebi
Mikrosesxebi
142,361
66,576
15,464
(12,729)
(26,564)
(651)
129,632
40,012
14,813
8.94%
39.90%
4.21%
sul iuridiul pirebze
gacemuli sesxebi
224,401
(39,944)
184,457
17.80%
sul klientebze gacemuli
sesxebi
564,945
(47,468)
517,477
8.40%
iuridiul pirebze gacemuli
sesxebi iuridiuli pirebi
msxvili
2013 wlis 31 dekembris mdgomareobiT, klientebze gacemuli mimdinare sesxebis
sakredito xarisxis analizi:
2013 wlis 31 dekembris
mdgomareobiT
jgufurad Sefasebuli
vadagadaucilebeli
vadagadacilebuli:
30 dRemde
31-60 dRe
61-90 dRe
91-120 dRe
120-180 dRe
180 dReze meti
sul jgufurad Sefasebuli
individualurad
gaufasurebuli
vadagadaucilebeli
vadagadacilebuli:
30 dRemde
31-60 dRe
61-90 dRe
91-120 dRe
120-180 dRe
180 dReze meti
sul individualurad
gaufasurebuli sesxebi
sul
mTliani
sesxebi
gaufasurebis
danakargebis
rezervi
wminda
sesxebi
gaufasurebis
danakargebis
rezervis
Sefardeba
mTlian
sesxebTan
643,615
(4,501)
639,114
0.70%
7,818
1,963
1,123
594
1,226
8,368
664,707
(1,328)
(680)
(500)
(223)
(533)
(4,578)
(12,343)
6,490
1,283
623
371
693
3,790
652,364
16.99%
34.64%
44.52%
37.54%
43.47%
54.71%
1.86%
16,268
(8,778)
7,490
53.96%
257
451
1,904
34,389
53,269
(33)
(172)
(650)
(22,800)
(32,433)
224
279
1,254
11,589
20,836
0.00%
0.00%
12.84%
38.14%
34.14%
66.30%
60.89%
717,976
(44,776)
673,200
6.24%
38
2012 wlis 31 dekembris mdgomareobiT, klientebze gacemuli mimdinare sesxebis
sakredito xarisxis analizi:
2012 wlis 31 dekembris
mdgomareobiT
mTliani
sesxebi
jgufurad Sefasebuli
vadagadaucilebeli
vadagadacilebuli:
30 dRemde
31-60 dRe
61-90 dRe
91-120 dRe
120-180 dRe
180 dReze meti
sul jgufurad Sefasebuli
individualurad
gaufasurebuli
vadagadaucilebeli
vadagadacilebuli:
30 dRemde
31-60 dRe
61-90 dRe
91-120 dRe
120-180 dRe
180 dReze meti
sul individualurad
gaufasurebuli sesxebi
sul
gaufasurebis
danakargebis
rezervi
wminda
sesxebi
gaufasurebis
danakargebis
rezervis
Sefardeba
mTlian
sesxebTan
487,698
(4,298)
483,400
0.88%
5,286
1,166
1,772
725
908
8,370
505,925
(574)
(346)
(390)
(380)
(257)
(3,375)
(9,620)
4,712
820
1,382
345
651
4,995
496,305
10.86%
29.67%
22.01%
52.41%
28.30%
40.32%
1.90%
19,534
(10,079)
9,455
51.60%
4,739
13,639
2,113
18,995
59,020
(3,502)
(9,018)
(1,100)
(14,149)
(37,848)
1,237
4,621
1,013
4,846
21,172
0.00%
73.90%
66.12%
0.00%
52.06%
74.49%
64.13%
564,945
(47,468)
517,477
8.40%
sesxebi, romelTa moculoba aRemateba jgufis kapitalis 10 procents, 2013 da 2012
wlebis 31 dekembris mdgomareobiT warmodgenili iyo erT klientze gacemuli
sesxiT (17,632 aTasi lari da 19,910 aTasi lari, Sesabamisad).
2013 da 2012 wlebis 31 dekembris mdgomareobiT sesxebis didi wili gaica
saqarTveloSi moRvawe kompaniebze, rac mniSvnelovan geografiul koncentracias
warmoadgens erT regionSi.
2013 da 2012 wlebis 31 dekembris mdgomareobiT klientebze gacemulma im sesxebma,
romelTa pirobebi gadaxedil iqna, Seadgina 7,988 aTasi da 68,997 aTasi lari
Sesabamisad. sxvagvarad es sesxebi CaiTvleboda vadagadacilebulad, an
gaufasurebulad.
cxrilSi mocemulia klientebze gacemuli sesxebi gaufasurebis mixedviT:
dekemberi 31, 2013
dekemberi 31, 2012
sabalanso gaufasureb sabalanso sabalanso gaufasure- sabalanso
Rirebuleba is danakar- Rirebuleba Rirebuleba
bis
Rirebuleba
rezervis
gebis
rezervebis
danakarSeqmnamde
rezervi
Seqmnamde
gebis
rezervi
romlis gaufasureba
individualurad ganisazRvra
romlis gaufasureba jgufurad
ganisazRvra
53,269
(32,433)
20,836
59,020
(37,848)
21,172
34,247
(12,343)
21,904
25,534
(9,620)
15,914
sesxebi, romelTa gaufasureba ar
momxdara
630,460
-
630,460
480,391
-
480,391
sul
717,976
(44,776)
673,200
564,945
(47,468)
517,477
39
14.
gasayidad arsebuli investiciebi moicavs:
dekemberi 31, 2013
wili
Tanxa
ss gaerTianebuli kliring centri
ss kreditinfo saqarTvelo
8.33%
5.00%
54
54
sul gasayidad arsebuli investiciebi
15.
dekemberi 31, 2012
wili
Tanxa
8.33%
5.00%
54
54
108
108
Ddekemberi 31, 2013
wliuri
Tanxa
nominaluri
saprocento
ganakveTi
saqarTvelos erovnuli bankis sadepozito
sertifikatebi
saqarTvelos finansTa saministros
saxelmwifo xazinis savalo fasiani qaRaldebi
saqarTvelos finansTa saministros saxazino
obligaciebi
Ddekemberi 31, 2012
wliuri
Tanxa
nominaluri
saprocento
ganakveTi
4%-5%
45,512
5%-7%
30,500
4%-6%
31,504
6%-7%
6,389
6.00%
6,135
gamoklebuli diskonti
10%-13%
14,960
(967)
sul dafarvis vadamde flobili investiciebi
(473)
82,184
51,376
2013 da 2012 wlis 31 dekembris mdgomareobiT dafarvis vadamde flobili
investiciebi moicavs, Sesabamisad 134 aTasi da 461 aTasi laris odenobiT
daricxul saprocento Semosavals.
16.
konsolidirebul finansur angariSgebaSi kapitalis meTodiT aisaxa Semdegi
sawarmoebi:
ZiriTadi
saqmianoba
Sps jorjian qardi
kliringi
Ddekemberi 31, 2013
wili
sabalanso
Rirebuleba
42.03%
2,540
Ddekemberi 31, 2012
wili
sabalanso
Rirebuleba
42.03%
2,540
2,087
2,087
zemoT xsenebul mekavSire sawarmoSi kuTvnili wili warmoadgens jgufis rogorc
pirdapir, agreTve arapirdapir sakuTrebas. Sps jorjian qardi kliringis centria.
mekavSire sawarmoebSi investiciebi Seadgens:
2013
1 ianvari
investiciebis Sesyidva
mekavSire sawarmoebis mogebis wili
31 dekemberi
40
2012
2,087
1,290
453
640
157
2,540
2,087
kapitalis meTodiT aRricxuli jgufis mekavSire sawarmoebis Sesaxeb sruli
finansuri informacia warmodgenilia qvemoT:
2013 wlis 31
dekemberi
sul aqtivebi
sul valdebulebebi
sul Semosavlebi
wminda mogeba
bankis wili mekavSire sawarmoebis mogebaSi
17.
2012 wlis 31
dekemberi
6,771
796
7,074
1,141
453
5,320
425
6,067
600
157
ZiriTadi saSualebebi moicavs:
miwa da
Senobebi
saofise da
kompiuteruli
mowyobilobebi
satransporto
saSualebebi
sxva
daumTavrebeli
mSenebloba
sul
Tavdapirveli/ gadafasebuli
RirebulebiT
ianvari 1, 2012
51,900
11,506
1,174
11,573
379
76,532
Sesyidva
sainvesticio qonebaSi gadatana
(SeniSvna 18)
gadatana
realizacia
-
580
338
288
314
1,520
(3,984)
-
264
(190)
(112)
204
(468)
(468)
-
(3,984)
(770)
dekemberi 31, 2012
47,916
12,160
1,400
11,597
225
73,298
(249)
1,458
66
(151)
234
(64)
385
418
(205)
1,351
(484)
(107)
3,428
(776)
47,667
13,533
1,570
12,195
985
75,950
-
(5,730)
(783)
(7,134)
-
(13,647)
cveTis daricxva
Semcireba realizaciis Sedegad
(1,432)
-
(1,670)
158
(176)
112
(1,736)
465
-
(5,014)
735
dekemberi 31, 2012
(1,432)
(7,242)
(847)
(8,405)
-
(17,926)
cveTis daricxva
(1,436)
10
(1,445)
142
(213)
64
(1,268)
186
-
(4,362)
402
dekemberi 31, 2013
(2,858)
(8,545)
(996)
(9,487)
-
(21,886)
dekemberi 31, 2013
44,809
4,988
574
2,708
985
54,064
dekemberi 31, 2012
46,484
4,918
553
3,192
225
55,372
Sesyidva
gadatana
realizacia
dekemberi 31, 2013
dagrovili cveTa da
gaufasureba
ianvari 1, 2012
wminda sabalanso Rirebuleba
2013 da 2012 wlis 31 dekembris mdgomareobiT cveTas srulad daqvemdebarebuli
ZiriTadi saSualebebi Seadgenda, Sesabamisad 9,377 aTas da 6,185 aTas lars,.
2013 wlis 31 dekembris mdgomareobiT, jgufis mier flobili ZiriTadi saSualebebi
aris warmodgenili gadafasebuli RirebulebiT (gadafasebis dRis realur
Rirebulebas gamoklebuli Semdgom dagrovili cveTa). am ZiriTadi saSualebebis
41
sabalanso Rirebulebam 2013 wlis 31 dekembris mdgomareobiT Seadgina 44,809 aTasi
lari. im SemTxvevaSi, Tu Senobebi aRricxuli iqneboda istoriuli Rirebulebis
meTodiT istoriul Rirebulebas gamoklebuli dagrovili cveTa da gaufasurebis
danakargi, sabalanso Rirebuleba Seadgenda 48,246 aTas lars 2013 wlis 31
dekembrisTvis.
2011 wlis 31 dekembris mdgomareobiT jgufis kuTvnili miwa da Senobebi gadafasda
sabazro RirebulebiT Sida da damoukidebeli eqspertis Sefasebaze dayrdnobiT.
2013 wlis 31 dekembris mdgomareobiT moxda Sida gadafaseba. realuri Rirebulebis
Sesafaseblad gamoyenebul iqna Semdegi meTodebi: diskontirebuli fuladi
saxsrebis meTodi (saSemosavlo midgoma), pirdapiri gayidvebis Sedarebis meTodi
(Sedarebis meTodi). saboloo Rirebulebis dadgenis mizniT, ganxorcielda
sxvadasxva meTodebiT dadgenili Semdegi Sewonili maCveneblebis gamoyeneba:
diskontirebuli fuladi saxsrebis meTodi - 40% da gayidvis Sedarebis meTodi 60%, rac damokidebuli iyo imaze, Tu ra xarisxiT akmayofilebda garkveuli
Sefaseba iseT maxasiaTeblebs, rogoricaa informaciis sisrule da sarwmunooba,
Sefasebuli qonebis specifiuroba da sxva. 2013 wlis 31 dekembris mdgomareobiT,
jgufis mier Catarebul uZravi qonebis bazris Sefasebaze dayrdnobiT, jgufis
xelmZRvanelobam daaskvna, rom maT sakuTrebaSi arsebuli miwisa da Senobebis
realuri Rirebuleba arsebiTad ar Secvlila 2011 wlis 31 dekembris
mdgomareobasTan SedarebiT.
18.
sainvesticio qoneba
sainvesticio qoneba moicavs:
2013
2012
Rirebuleba
1 ianvris mdgomareobiT
Sesyidva
realizacia
dasakuTrebuli aqtivebidan gadmotana
ZiriTadi saSualebebidan gadmotana
gasayidad klasificirebuli qoneba (SeniSvna 20)
qonebis gadafasebiT miRebuli zarali
4,995
212
(187)
1,912
-
12,328
629
(2,016)
31 dekembris mdgomareobiT
6,932
4,995
3,984
(8,977)
(953)
saoperacio ijaris Sedegad miRebul SemosavalSi Setanilia Semosavali ijariT
gacemuli sainvesticio qonebidan 31 dekembriT dasrulebuli 2013 da 2012 wlebis
mdgomareobiT, Sesabamisad 490 aTasi lari da 647 aTasi lari.
jgufis mier Catarebul uZravi qonebis bazris Sefasebaze dayrdnobiT, jgufis
xelmZRvanelobam daaskvna, rom maT sakuTrebaSi arsebuli miwisa da Senobebis
realuri Rirebuleba arsebiTad ar Secvlila 2011 wlis 31 dekembris
mdgomareobasTan SedarebiT.
42
19.
sxva aqtivebi
sxva aqtivebi moicavs:
dekemberi 31,
2013
sxva finansuri aqtivebi:
debitoruli davalianeba
sxva arafinansuri aqtivebi:
dasakuTrebuli qoneba
aramaterialuri aqtivebi
winaswar gadaxdili xarjebi
avansi ZiriTad saSualebebze
sagadasaxado angariSsworeba, mogebis gadasaxadis garda
sxva
gamoklebuli dasakuTrebul qonebaze gaufasurebis
danakargebis rezervi
sul sxva aqtivebi
dekemberi 31,
2012
2,028
1,158
11,975
4,313
1,335
1,464
1,571
53
20,711
15,086
3,789
1,167
1,712
1,375
276
23,405
(786)
-
21,953
24,563
2013 da 2012 wlis 31 dekembris mdgomareobiT dasakuTrebuli qoneba moicavs miwasa
da Senobebs, Sesabamisad 11,189 aTasi da 15,086 aTasi laris odenobiT, romlebic
gadafasebuli RirebulebiT aisaxeba.
jgufis mier Catarebul Sida Sefasebaze dayrdnobiT, jgufis xelmZRvanelobam
daaskvna, rom maT sakuTrebaSi arsebuli miwisa da Senobebis realuri Rirebuleba
gaufasurda 786 aTasi lariT.
2013 da 2012 wlebis 31 dekembriT dasrulebuli wlebisaTvis sxva aqtivebze
gaufasurebis danakargebis rezervis moZraoba axsnilia SeniSvnaSi #5.
43
aramaterialuri aqtivebis sabalanso Rirebuleba 2013 da 2012 wlis 31 dekembriT
dasrulebuli wlisaTvis Seadgenda Semdegs:
aramaterialuri
aqtivebi
TviTRirebuleba
1 ianvari, 2012
4,702
Sesyidva
realizacia
510
(881)
31 dekemberi, 2012
4,331
Sesyidva
realizacia
884
(155)
31 dekemberi, 2013
5,060
dagrovili amortizacia da gaufasureba
1 ianvari, 2012
(342)
wlis daricxva
(1,080)
880
31 dekemberi, 2012
(542)
wlis daricxva
(305)
100
31 dekemberi, 2013
(747)
wminda sabalanso Rirebuleba
31 dekemberi, 2013
4,313
31 dekemberi, 2012
3,789
44
20.
dekemberi 31,
2012
gasayidad klasificirebul aqtivebTan pirdapir dakavSirebuli
valdebulebebi
8,977
(4,444)
2013 wels jgufma moaxdina Sps "saqarTvelos wisqvilis kompaniaSi" arsebuli
investiciis mTliani aqtivebis realizacia. 2012 wlis 31 dekembris mdgomareobiT,
angariSgebuli Sewyvetili operaciebi Seadgens:
dekemberi 31,
2012
sainvesticio qoneba
8,977
8,977
saerTaSoriso finansuri institutisgan miRebuli sesxi
savaWro da sxva moTxovnebi
(4,441)
(3)
gasayidad klasificirebul aqtivebTan pirdapir dakavSirebuli
valdebulebebi
(4,444)
gasayidad klasificirebuli wminda aqtivebi
4,533
mogeba-zaralisa da sxva sruli Semosavlebis konsolidirebul angariSSi asaxuli
Sewyvetili operaciebis gaerTianebuli Sedegebi warmodgenilia qvemoT.
dekemberi 31,
2012
wlis mogeba Sewyvetil operaciebze
saoperacio xarjebi
saprocento xarji saerTaSoriso safinanso institutebisgan miRebul
sesxebze
wminda mogeba ucxouri valutis gacvliT operaciebze
sxva Semosavali
(2,397)
(1,060)
110
8,083
wlis mogeba Sewyvetil operaciebze
4,736
fuladi
fuladi
fuladi
fuladi
(550)
1,095
(545)
saxsrebis
saxsrebis
saxsrebis
saxsrebis
moZraoba Sewyvetili operaciebidan
wminda gadineba saoperacio saqmianobidan
wminda Semodineba sainvesticio saqmianobidan
wminda gadineba safinanso saqmianobidan
fuladi saxsrebis wminda Semodineba
-
45
21.
bankebis depozitebi da sxva nasesxebi saxsrebi
bankebis depozitebi da sxva nasesxebi saxsrebi moicavs:
dekemberi 31,
2013
saerTaSoriso finansuri institutebisa da bankebisagan
miRebuli sesxebi
erovnuli bankisgan miRebuli depozitebi
saerTaSoriso finansuri institutebisa da bankebisagan
miRebuli depozitebi
finansTa saministrosgan miRebuli sesxebi
ganaTlebis saministrosgan miRebuli sesxebi
sxva bankebis sakorespodento angariSebi
sul bankebis depozitebi da sxva nasesxebi saxsrebi
dekemberi 31,
2012
225,628
70,021
123,783
-
42,936
899
27
2
58,471
1,145
31
507
339,513
183,937
2013 da 2012 wlebis 31 dekembris mdgomareobiT, daricxulma saprocento xarjma
bankebis depozitebsa da sxva nasesxeb xarjebze Seadgina Sesabamisad 3,241 da 2,607
aTasi lari. 2013 da 2012 wlebis 31 dekembris mdgomareobiT, xuTi saerTaSoriso
safinanso institutisa da bankebis depozitebi da sxva nasesxebi saxsrebi Seadgens
Sesabamisad 264,950 da 123,783 aTas lars (bankebis depozitebi da sxva nasesxebi
saxsrebi Seadgens mTliani naSTebis 78% da 67% Sesabamisad), rac mniSvnelovan
koncentracias warmoadgens.
jgufi valdebulia, zemoT aRniSnuli mizezebis gamo garkveul naSTebze Seasrulos
nakisri finansuri SeTanxmebebi, romlebic moicavs winaswar SeTanxmebul
koeficientebs, sesxis kapitalTan fardobasa da sxva finansur koeficientebs.
jgufma ar Seasrula dakavSirebuli piris riskis zemoqmedebis koeficientis
moTxovna, romelic mocemulia 2013 wlis 4 seqtembers, gamsesxebelTan,
saerTaSoriso safinanso korporaciasTan gaformebuli xelSekrulebis 5.03 punqtis
(e) paragrafSi. 2013 wlis 31 dekembrisaTvis korporaciis mimarTa arsebulma
davalianebam Seadgina 49,198 aTasi lari.
saangariSo dRis Semdgom, 2014 wlis 3 ianvars, bankma Seasrula dakavSirebuli piris
riskis zemoqmedebis koeficientis moTxovna. moklevadian darRvevasTan dakavSirebiT
banks korporaciis mxridan sesxis daCqarebis an sxva sanqciebi ar emuqreba.
bass 1-is "finansuri angariSgebis warmodgena" mixedviT, xelmZRvaneloba evropis
rekonstruqciisa da ganviTarebis bankidan nasesxeb Tanxebs aTavsebs mimdinare
valdebulebebis angariSSi. aRniSnuli ganmartebulia SeniSvnaSi #3 1 Tvemde
dafarvis vadis kategoriaSi likvidurobis riskis marTvis ganmartebis
miznebisaTvis.
22.
klientebis depozitebi moicavs:
dekemberi 31,
2013
fizikuri pirebis depozitebi
vadiani depozitebi
moTxovnamde depozitebi
iuridiuli pirebis depozitebi
vadiani depozitebi
moTxovnamde depozitebi
sul klientebis depozitebi
46
dekemberi 31,
2012
129,996
110,683
240,679
108,892
103,239
212,131
31,443
242,128
273,571
49,682
169,497
219,179
514,250
431,310
2013 da 2012 wlis 31 dekembris mdgomareobiT klientebis depozitebma Seadgina 4,447
aTasi lari da 715 aTasi lari, Sesabamisad, rac warmoadgenda jgufis mier gacemuli
garantiebis uzrunvelyofas.
2013 da 2012 wlis 31 dekembris mdgomareobiT klientebis depozitebi moicavs
daricxul saprocento xarjebs, Sesabamisad, 4,141 aTasi da 3,860 aTasi laris
odenobiT.
2013 da 2012 wlis 31 dekembris mdgomareobiT klientebis depozitebze
valdebulebebma ToTxmeti da cxra klientis mimarT Seadgina 154,275 aTasi da 130,042
aTasi lari (klientebis depozitebis 30% da 30%) Sesabamisad, rac warmoadgens
mniSvnelovan koncentracias.
dekemberi 31,
2013
23.
dekemberi 31,
2012
analizi dargebis /klientebis tipebis mixedviT:
fizikuri pirebi
mSenebloba
Energetika
safinanso seqtori
ganaTleba
dazRveva
soflis meurneoba
jandacvis seqtori
sabiujeto organizaciebi
samTo mrewveloba
sxva
240,679
88,356
61,284
11,638
12,816
6,033
13,814
5,589
2,179
2,009
39,863
4,522
25,468
212,131
72,055
37,196
33,511
18,917
9,889
9,267
6,459
3,359
2,989
2,421
1,127
21,989
sul klientebis depozitebi
514,250
431,310
sxva valdebulebebi
sxva valdebulebebi moicavs:
dekemberi 31,
2013
sxva finansuri valdebulebebi:
premiebi
gadasaxdelebi sosiete JeneralisaTvis
kreditoruli davalianeba
angariSsworebis sakomisio sxva tranzaqciebze
sxva ara finansuri valdebulebebi:
sagadasaxado valdebulebebi mogebis gadasaxadis garda
sxva
sul sxva valdebulebebi
47
dekemberi 31,
2012
2,975
2,498
905
489
6,867
2,007
1,154
248
1,382
4,791
36
47
67
70
6,950
4,928
24.
subordinirebuli sesxebi moicavs:
valuta
sosiete Jeneralisagan
miRebuli subordinirebuli
sesxi
dafarvis
vada
aSS
dolari 26-marti -18
evropis ganviTarebisa da
rekonstruqcis bankisagan
aSS
sesxi
dolari
sosiete Jeneralisagan
aSS
sesxi
dolari
saerTaSoriso safinanso
korporaciisagan miRebuli
aSS
subordinirebuli sesxi
dolari
nominaluri saSualo
saprocento Sewonili
ganakveTi
efeqturi
%
ganakveTi
dekemberi 31,
2013
dekemberi 31,
2012
3.74%
3.92%
14,030
13,397
4.60%
4.78%
8,865
8,462
29-maisi-15
5.10%
5.28%
8,721
8,322
30-ivnisi-14
5.10%
5.29%
12,435
11,856
44,051
42,037
6-ianvari-15
sul subordinirebuli sesxi
2013 da 2012 wlis 31 dekembris mdgomareobiT subordinirebulma sesxze daricxulma
saprocento xarjma Seadgina 670 aTasi da 682 aTasi lari Sesabamisad.
jgufis likvidaciis, an gakotrebis SemTxvevaSi am sesxis gadaxda ganxorcieldeba
jgufis mier sxva kreditorebisaTvis valdebulebebis dafarvis Semdgom.
banki valdebulia bankebis mimarT zemoT xsenebul subordinirebul sesxTan
mimarTebaSi Seesabamebodes rig xelSekrulebaSi Cadebul finansur
koeficientebs.Bes koeficientebi moicavs fiqsirebul koeficientebs, sesxisa da
kapitalis koeficientebs da sxva finansur koeficientebs.
2013 wlis 31 dekembriT dasrulebuli wlis ganmavlobaSi bankma daarRvia msesxebel
saerTaSoriso safinanso korporaciasTan gaformebuli 2013 wlis 4 seqtembris
xelSekrulebis 5.03 muxlis (e) punqtiT gaTvaliswinebuli dakavSirebuli mxaris
zemoqmedebis koeficienti. 2013 wlis 31 dekembrisaTvis, saerTaSoriso safinanso
korporaciis mimarT arsebulma naSTebma Seadgina 49,198 aTasi lari.
Semdgom saangariSo dRes, 2014 wlis 3 ianvars bankma Seasrula dakavSirebuli
mxaris zemoqmedebis koeficientis valdebuleba. moklevadian darRvevasTan
dakavSirebiT korporaciis mxridan bankis mimarT sesxis daCqarebuli dafarvis
moTxovna an sxva sanqciebi mosalodneli ar aris.
bass 1-is "finansuri angariSgebis warmodgena" mixedviT xelmZRvanelobam evropis
ganviTarebisa da rekonstruqciis bankidan da saerTaSoriso safinanso
korporaciidan miRebuli nasesxebi saxsrebi moaxvedra mimdinare valdebulebebis
kategoriaSi da #30 SeniSvnaSi warmoadgina es jgufi 1 Tvemde dafarvis vadis
kategoriiT likvidobis riskis marTvis ganmartebis miznebisaTvis.
48
25.
saaqcio kapitali
2013 da 2012 wlis 31 dekembris mdgomareobiT avtorizebuli, gamoSvebuli da
gadaxdili saaqcio kapitali, Sesabamisad Sedgeboda 760,308 da 760,308 Cveulebrivi
aqciisgan da TiToeuli aqciis nominaluri Rirebuleba Seadgenda 100 lars.
jgufis saaqcio kapitali moicavs:
gamoSvebuli
saaqcio
kapitali, aTasi
Cveulebrivi aqciebi
1 ianvari, 2012
569,832
aqciebis gamoSveba
190,476
31 dekemberi, 2012
760,308
31 dekemberi, 2013
760,308
2013 da 2012 wlis 31 dekembris mdgomareobiT, aqciis premiumma Seadgina Sesabamisad,
39,914 aTasi da 39,914 aTasi lari, rac warmoadgens miRebuli Senatanebis gadametebas
gamoSvebuli aqciebis nominalur Rirebulebaze.
26.
garantiebi da pirobiTi valdebulebebi
jgufi Tavisi Cveuli saqmianobis procesSi klientebis moTxovnebis dakmayofilebis
mizniT iyenebs finansur instrumentebs gare-sabalanso riskebiT. aRniSnuli
instrumentebi, romlebic moicavs sxvadasxva xarisxis sakredito risks, ar aris
asaxuli finansuri mdgomareobis konsolidirebul angariSSi.
jgufi arasabalanso valdebulebebTan mimarTebaSi imave sakredito da marTvis
politikiT xelmZRvanelobs, romelsac sabalanso operaciebSi iyenebs.
2013 da 2012 wlis 31 dekembris mdgomareobiT jgufs gaaCnda pirobiT
valdebulebebze danakargebis rezervis xarji 102 aTasi da 31 aTasi laris
odenobiT, Sesabamisad.
2013 da 2012 wlis 31 dekembris mdgomareobiT, pirobiTi valdebulebebi Seadgenda:
dekemberi 31,
2013
dekemberi 31,
2012
pirobiTi valdebulebebi da sakredito valdebulebebi
gacemuli garantiebi da msgavsi valdebulebi
48,193
98,046
sasesxo da auTvisebeli sakredito xazebis valdebulebebi
56,414
39,273
8,830
9,515
113,437
146,834
akreditivebi da garigebebTan dakavSirebuli sxva
sul pirobiTi da sakredito valdebulebebi
klientebze gacemuli sesxebis sakredito xazis limitis gazrda mtkicdeba jgufis
mier TiToeuli SemTxvevis ganxilvis safuZvelze da damokidebulia msesxebelis
finansur mdgomareobaze, sesxis momsaxurebasa da sxva pirobebze.
2013 da 2012 wlis 31 dekembris mdgomareobiT aseTi saxis gamouyenebelma sakredito
xazebma Seadgina 56,414 aTasi da 39,273 aTasi lari, Sesabamisad.
valdebulebebi kapitalur danaxarjebze – 2013 da 2012 wlis 31 dekembris
mdgomareobiT jgufs ar gaaCnda arsebiTi valdebulebebi kapitalur danaxarjebze.
49
valdebulebebi saoperacio lizingze – 2013 da 2012 wlis 31 dekembris mdgomareobiT
jgufs ar gaaCnda arsebiTi salizingo valdebulebebi.
sasamarTlo davebi – periodulad da biznesis Cveuli msvlelobisas jgufi
pretenziebs iRebda sakuTari klientebisa da kontragentebisagan. xelmZRvanelobis
azriT raime arsebiTi dauricxavi zarali ar aris mosalodneli da Sesabamisad
winamdebare finansur anariSgebaSi ar gaTvaliswinebula aranairi rezervis xarji.
gadasaxadebi – saqarTvelos samewarmeo da sagadasaxado kanonmdeblobaSi arsebobs
iseTi muxlebi, romelTa interpretacia sxvadasxvagvaradaa SesaZlebeli. aseve
arsebobs sagadasaxado organoebis mier subieqturi gadawyvetilebebis miRebis
praqtika. aqedan gamomdinare, im SemTxvevaSi, Tu romelime konkretuli qmedeba,
romelic efuZneba xelmZRvanelobis mier jgufis biznes saqmianobis Taviseburad
gansjas, ar iqneba mowonebuli sagadasaxado organoebis mier, jgufs SeiZleba
daericxos damatebiTi gadasaxadebi, jarimebi da sauravebi.
amgvarma uzustobebma SeiZleba Tavi iCinos finansuri instrumentebis SefasebaSi,
gaufasurebis da danakargebis rezervis xarjis dadgenasTan mimarTebaSi. aseTi
uzustoba damatebiT SeiZleba ukavSirdebodes klientebze gacemuli sesxebisa da
moTxovnebis gaufasurebis danakargebis rezervisa da rezervis aRdgenaSi droebiTi
sxvaobebis Sefasebas da dasabegri mogebis Semcirebas. jgufis xelmZRvaneloba
miiCnevs, rom maT gadaixades sagadasaxado kanoniT moTxovnili gadasaxadebi da rom
damatebiTi rezervebis Seqmna konsolidirebul finansur angariSgebaSi ar aris
saWiro.
saoperacio garemo – jgufi ZiriTadad saqarTveloSi saqmianobs. maregulirebeli
kanonmdebloba, romelic biznes-garemoze axdens zemoqmedebas, swrafad icvleba.
politikuri situaciisa da biznes-garemos uaryofiTma cvlilebam SeiZleba riskis
qveS daayenos jgufis aqtivebi da saqmianoba.
saqarTvelo, rogorc ganviTarebadi bazari, xasiaTdeba iseTi riskebiT, romlebic
ar arsebobs ganviTarebuli bazrebis umetesobaze, maT Soris ekonomikuri,
pilitikuri da socialuri, iuridiuli da sakanonmdeblo riskebiT. rogorc
warsulSi xdeboda, realur, an mosalodnel finansur problemebs, an ganviTarebad
ekonomikaSi invesiticiebis CadebasTan dakavSirebuli mosalodneli riskebis zrdas
SeeZlo uaryofiTad emoqmeda saqarTveloSi sainvesticio klimatze da zogadad
saqarTvelos ekonomikaze.
Sedegad, wesebi da kanonebi, romlebic gavlenas axdens biznesze saqarTveloSi, kvlav
eqvemdebareba swraf cvlilebebs. saqarTveloSi sagadasaxado, savaluto da sabaJo
kanonmdeblobis interpretacia sxvadasxvagvaradaa SesaZlebeli, da sxva kanonieri
da fiskaluri dabrkolebebi sirTuleebs uqmnis saqarTveloSi amJamad momuSave
sawarmoebs. saqarTvelos momavali ekonomikuri mimarTuleba mniSvnelovnadaa
damokidebuli xelisuflebis mier ganxorcielebul ekonomikur, fiskalur da
fuladi RonisZiebebis efeqturobaze, sakanonmdeblo, regulirebis da politikuri
ganviTarebis paralelurad.
globalurma finansurma krizisma, romelmac uaryofiTi gavlena moaxdina
saqarTvelos kapitalisa da sakredito bazrebze 2009 da 2010 wlebSi Caiara da 2012
da 2013 wlidan saqarTvelos ekonomikam zrda daiwyo. Tumca isev arsebobs arsebiTi
ekonomiuri gaurkvevloba. globalur finansur sistemaSi arsebulma sistemuri
riskebiT gamowveulma uaryofiTma cvlilebebma, maT Soris sakredito garemos
SezRudvam SeiZleba Seanelos an xeli SeuSalos ekonomikis ganviTarebas
saqarTveloSi, uaryofiTad imoqmedos kapitalis xelmisawvdomobaze da
Rirebulebaze kompaniisTvis da ufro zogadad mis saqmianobaze, operaciebis
Sedegebze da finansur mdgomareobasa da perspeqtivebze.
sapensio gegmebi – TanamSromlebi pensias saqarTvelos mTavrobisagan iReben
saqarTvelos kanonmdeblobisa da normebis Sesabamisad. 2013 da 2012 wlis 31
dekembris mdgomareobiT jgufs ar gaaCnda damatebiTi pensiebi, pensiaze gasvlis
Semdgom janmrTelobis dazRvevis valdebuleba, an sapensio kreditebi arsebul, an
yofil TanamSromlebze.
50
27.
garigebebi dakavSirebul mxareebTan
operaciebi banksa da Svilobil kompaniebs Soris, romlebic bankis dakavSirebul
mxareebs warmoadgenen, amoRebul iqna konsolidaciis dros da angariSSi
warmodgenili ar aris. qvemoT mocemulia informacia “jgufsa” da dakavSirebul
mxareebs Soris ganxorcielebuli operaciebis Sesaxeb:
dekemberi 31, 2013
dakavSirebuli
mxareebis
naSTebi
dekemberi 31, 2012
kategoria
konsolidirebuli
finansuri
angariSgebis
mixedviT
dakavSirebuli
mxareebis
naSTebi
kategoria
konsolidirebuli
finansuri
angariSgebis
mixedviT
31,619
30,737
882
47,269
3,874
1,428
2,446
31,809
- aqcionerebi
- sxva dakavSirebuli mxareebi
8,182
717,976
8,304
564,945
- jgufis an misi damfuZnebeli
kompaniis umaRlesi rangis
xelmZRvaneloba
1,300
6,882
gaufasurebis rezervis xarji
klientebze gacemul sesxebze
(62)
investiciebi mekavSire
sawarmoebSi
- mekavSire sawarmoebi
bankebis depozitebi da sxva
nasesxebi saxsrebi
- aqcionerebi
-
jgufis an misi damfuZnebeli
kompaniis
umaRlesi rangis
sxva dakavSirebuli
mxareebi
xelmZRvaneloba
Svilobili kompaniebi
sxva valdebulebebi
- aqcionerebi
(531)
(47,468)
(531)
2,540
2,540
2,540
2,087
2,087
2,087
52,550
52,550
339,513
54,617
54,617
183,937
10,950
3,507
7,433
10
514,250
11,588
3,430
8,158
-
431,310
2,498
2,498
6,950
1,154
1,154
4,928
-
102
28
28
31
31,616
44,051
30,181
42,037
- aqcionerebi
(44,776)
(62)
rezervebi
1,516
6,788
31,616
gasayidad klasificirebul
aqtivebTan pirdapir
dakavSirebuli valdebulebebi
-
- damfuZnebeli kompania
30,181
-
-
gacemuli garantiebi da msgavsi
valdebulebebi
934
xelmZRvaneloba
- sxva
dakavSirebuli mxareebi
934
-
51
4,441
4,444
4,441
48,193
367
164
203
98,046
direqtorebisa da umaRlesi rangis xelmZRvanelobis anazRaureba moicavs:
2013 wlis 31 dekembriT
dasrulebuli weli
tranzaqciebi
dakavSirebul
mxareebTan
dasrulebuli weli
kategoria
konsolidirebuli
finansuri
angariSgebis
mixedviT
tranzaqciebi
dakavSirebul
mxareebTan
kategoria
konsolidirebuli
finansuri
angariSgebis
mixedviT
umaRlesi rangis
xelmZRvanelobis
anazRaureba:
- TanamSromelTa moklevadiani
anazRaureba
sul
4,102
29,945
2,624
27,687
4,102
29,945
2,624
27,687
2013 da 2012 wlis 31 dekembriT dasrulebuli wlebisaTvis mogeba-zaralis
konsolidirebuli angariSi moicavs Semdeg Tanxebs, romlebic dakavSirebul
mxareebTan operaciebis Sedegad warmoiSva:
dasrulebuli weli
tranzaqciebi
dakavSirebul
mxareebTan
saprocento Semosavali
- aqcionerebi
xelmZRvaneloba
- Svilobili kompaniebi
saprocento xarji
- aqcionerebi
xelmZRvaneloba
saprocento Semosavlis mqone
aqtivebis gaufasurebis
rezervis xarji
xelmZRvaneloba
5,023
-
(5,251)
(3,879)
90,493
469
(30,857)
(4,123)
(1,693)
(1,431)
453
453
52
1,039
20
kategoria
konsolidirebuli
finansuri
angariSgebis
mixedviT
74,539
(1,182)
(757)
(28,353)
(16)
(409)
2,010
469
(7,247)
tranzaqciebi
dakavSirebul
mxareebTan
126
893
-
(642)
(730)
xelmZRvaneloba
- aqcionerebi
- mekavSire sawarmoebi
kategoria
konsolidirebuli
finansuri
angariSgebis
mixedviT
420
873
3,730
saoperacio xarjebi
mekavSire sawarmoebis mogebis
wili
dasrulebuli weli
87
7,461
34
53
(53,612)
(2,624)
(56,274)
(2,624)
453
157
157
157
28.
finansuri instrumentebis realuri Rirebuleba
fass-is mixedviT, realuri Rirebuleba warmoadgens fass, romelzec instrumenti
SeiZleba gaicvalos bazarze garigebis mosurne gaTviTcnobierebul mxareebs Soris
komerciuli operaciis Sedegad, garda salikvidacio da iZulebiTi garigebebisa.
aqtivebi, romelTa realuri Rirebuleba miaxloebulia sabalanso RirebulebasTan
moklevadiani (3 Tveze naklebi) finansuri aqtivebisa da valdebulebebis SemTxvevaSi,
igulisxmeba, rom maTi sabalanso Rirebuleba miaxloebulia realur
RirebulebasTan. es daSveba agreTve vrceldeba moTxovnamde anabrebze da Semnaxvel
angariSebze, romelTa dafarvis vada gansazRvruli ar aris.
bankebze gacemuli sesxebi da avansebi
bankebisTvis gacemuli sesxebisa da avansebis realuri Rirebuleba Sefasebulia igive
teqnikiT, romelic gamoiyeneba realuri RirebulebiT finansuri instrumentebis
sabuRaltro aRricxvis dros da mocemulia qvemoT, Sefasebis teqnikis aRweraSi.
klientebze gacemuli sesxebi da avansebi
fizikuri pirebisTvis sesxebisa da avansebis gacema xdeba rogorc cvladi, aseve
fiqsirebuli ganakveTebis safuZvelze. imis gamo, rom saqarTveloSi aseTi sesxebisa
da avansebis aqtiuri meoradi bazari ar aris, am portfelis saimedo sabazro
Rirebulebis dadgena SeuZlebelia.
(a)
(b)
cvladi ganakveTi – xelmZRvanelobis azriT, sabalanso Rirebuleba SeiZleba
realur Rirebulebad miviCnioT.
fiqsirebuli ganakveTi – zogierT uzrunvelyofil sesxs fiqsirebuli ganakveTi
aqvs. realuri Rirebuleba Sefasebulia msgavsi sakredito riskisa da dafarvis
vadis mqone sesxebis sabazro ganakveTebis safuZvelze, romlebsac adgili
hqonda balansSi maTi gatarebis dRes.
gasayidad arsebuli finansuri investiciebi
gasayidad arsebuli finansuri aqtivebis Sesafaseblad gamoyenebuli teqnika an
Sefasebis modelebi ZiriTadad Sedgeba arakvotirebuli kapitalisa da savalo
fasiani qaRaldebisagan.
am aqtivebis Sefaseba moxda Sefasebis modelebiT, romlebSic gamoyenebulia
rogorc dakvirvebadi, aseve aradakvirvebadi monacemebi. modelis aradakvirvebad
komponentebs Sorisaa investirebis obieqtis momavali finansuri mdgomareobis
prognozi, riskis prognozi, investirebis obieqtis moRvaweobis sferos ekonomikuri
prognozebi da geografiul iurisdiqciasTan momarTebaSi gakeTebuli daSvebebi.
garda qvemoT miTiTebuli gamonaklisebisa, jgufis xelmZRvaneloba miiCnevs, rom
sabalanso Rirebuleba SeiZleba miaxloebulia realur RirebulebasTan:
dekemberi 31, 2013
sabalanso
realuri
Rirebuleba
Rirebuleba
673,200
514,250
53
679,375
514,311
dekemberi 31, 2012
sabalanso
realuri
Rirebuleba
Rirebuleba
517,477
431,310
515,617
419,661
29.
kapitalis riskis marTva
jgufi sakuTar kapitals marTavs imisaTvis, rom sawarmom funqcionirebis
gagrZeleba SeZlos da aqcionerebis mier miRebuli ukugeba maqsimaluri gaxados
sesxisa da kapitalis naSTebis optimizaciis saSualebiT.
jgufis kapitalis adekvaturoba sxva RonisZiebebTan erTad monitorings
eqvemdebareba saqarTvelos erovnuli bankis mier bankis meTvalyureobisas dadgenil
koeficientebze dayrdnobiT.
gasuli wlis ganmavlobaSi jgufma kapitalisaTvis garedan dawesebuli yvela
moTxovna daakmayofila.
jgufis kapitalis struqtura moicavs sesxs, romelSic Sedis subordinirebuli
sesxi da kapitali, romelic ekuTvnis damfuZnebeli kompaniis aqcionerebs da
moicavs gamoSvebul kapitals, rezervebs da gaunawilebel mogebas, rogorc
warmodgenilia kapitalSi cvlilebebis Sesaxeb angariSSi.
direqtorTa sabWo kapitalis struqturas weliwadSi orjer ganixilavs. sabWo
iTvaliswinebs kapitalis Rirebulebas da kapitalis TiToeul klasTan dakavSirebul
risks. direqtorTa sabWos rekomendaciebze dayrdnobiT jgufi abalansebs saerTo
kapitalis struqturas dividendebis gadaxdis, axali aqciebis gamoSvebis da axali
sesxebis gacemiT, an arsebuli sesxebis dafarviT.
jgufis saerTo politika kapitalis riskTan mimarTebaSi ucvlelia 2012 wlidan.
Semdeg cxrilSi gaanalizebulia bankis sazedamxedvelo kapitalis resursebi
kapitalis adekvaturobis miznebisaTvis calkeuli reportebis safuZvelze bankis
moTxovnebidan gamomdinare:
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2012 wlis 31
dekembriT
dasrulebuli
wlisaTvis
saaqcio kapitali
sarezervo fondebi
dagrovili deficiti
gamoklebuli: aramaterialuri aqtivebi
76,031
39,914
1,193
(12,631)
(1,262)
76,031
39,914
1,193
(28,605)
(1,270)
pirveladi kapitali
103,245
87,263
mogeba periodisaTvis
specialuri fondebi
saerTo rezervebi (maqsimum 1.25% sakredito da sabazro
riskis mixedviT Sewonili aqtivebi)
subordinirebuli sesxi (pirveladi kapitalis 50%-mde)
25,801
1,560
15,236
1,560
12,518
14,585
9,494
22,200
meoradi kapitali
54,464
48,490
(7)
(7)
157,702
135,746
1,182,040
1,008,804
8.73%
13.34%
8.65%
13.46%
gamoklebuli: investiciebi Svilobil kompaniebSi
sul sazedamxedvelo kapitali
riskis mixedviT Sewonili aqtivebi
pirveladi kapitalis adekvaturobis koeficienti
sul sazedamxedvelo kapitalis adekvaturobis koeficienti
kapitalis adekvaturobis uzrunvelsayofad regulaciiT dawesebuli raodenobrivi
sazomebi jgufisagan moiTxovs sazedamxedvelo kapitalis (12%) da pirveladi
kapitalis (8%) riskis mixedviT Sewonili aqtivebis minimaluri naSTebis da
koeficientebis SenarCunebas.
54
jgufi aseve eqvemdebareba kreditorebis mier sasesxo xelSekrulebebSi dadgenil
minimaluri kapitalis moTxovnebs. jgufis kapitalis Semadgenloba gamoTvlili 1988
wlis bazelis kapitalis SeTanxmebisa da kreditorebis moTxovnebis Sesabamisad
aris Semdegi:
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2012 wlis 31
dekembriT
dasrulebuli
wlisaTvis
76,031
39,914
36,621
76,031
39,914
8,569
152,566
124,514
saerTo rezervebi
gadafasebis rezervi
subordinirebuli davalianeba
9,340
14,686
14,585
9,121
14,961
22,200
meoradi kapitali
38,611
46,282
sul sazedamxedvelo kapitali
191,177
170,796
riskis mixedviT Sewonili aqtivebi
747,194
729,718
pirveladi kapitalis adekvaturobis koeficienti
sul sazedamxedvelo kapitalis adekvaturobis koeficienti
20.42%
25.59%
17.06%
23.41%
saaqcio kapitali
gamJRavnebuli rezervebi
pirveladi kapitali
2013 da 2012 wlis 31 dekembris mdgomareobiT kapitalis adekvaturobis miznebisaTvis
saerTo kapitalis Tanxis gaangariSebisas jgufma gaiTvaliswina miRebuli
subordinirebuli sesxebi, romelic pirveladi kapitalis 50%--s moicavda. jgufis
gakotrebis, an likvidaciis SemTxvevaSi am sesxis gadaxda moxdeba jgufis mier
yvela sxva valdebulebis dafarvis Semdeg.
2013 da 2012 wlis 31 dekembris mdgomareobiT kapitalis adekvaturobis miznebisaTvis
sazedamxedvelo kapitalis gaangariSebisas jgufma gaiTvaliswina saerTo rezervebi,
araumetes riskis mixedviT Sewonili aqtivebis 1.25%-sa.
30.
riskis marTvis politika
riskebis marTva mniSvnelovan rols asrulebs sabanko saqmianobaSi da aris jgufis
operaciebis mniSvnelovani elementi. jgufis saqmianobisaTvis damaxasiaTebeli
ZiriTadi riskebi moicavs:

sakredito risks;

likvidobis risks;

sabazro risks.

saoperacio risks.
jgufi aRiarebs, rom riskis efeqtiani da qmediTi marTvis procesebis arseboba
mniSvnelovania. amisaTvis jgufma daadgina riskis marTvis garemo, romlis
umTavresi mizania jgufi daicvas riskisagan da saSualeba misces miaRwios sakuTar
miznebs. riskis marTvis garemos saSualebiT jgufi axorcielebs Semdegi saxis
riskebis marTvas:
sakredito riski
jgufs gaaCnia sakredito riski, romelic imaSi mdgomareobs, rom finansur
instrumentTan dakavSirebuli romelime mxarem SeiZleba ver SeZlos dakisrebuli
valdebulebis Sesruleba, ris Sedegadac meore mxares miadgeba finansuri zarali.
55
riskis marTva da monitoringi xorcieldeba mmarTveli organos mier dawesebul
farglebSi. es procesebi sruldeba sakredito komitetis, riskebis marTvis
departamentisa da jgufis direqtorTa sabWos mier, xolo im SemTxvevaSi, Tu
ganacxadi aRemateba 1 milion evros - “sosiete Jeneralis” riskebis marTvis
centraluri samsaxuris mier. sakredito komitetis mier nebismieri ganacxadis
gakeTebamde sakredito procesebTan dakavSirebuli yvela rekomendacia
(msesxeblisaTvis limitebis damtkiceba, an cvlilebebis Setana sesxis
xelSekrulebebSi da sxva) ganixileba da mtkicdeba riskebis marTvis departamentis
mier. yoveldRiuri riskis marTvas axorcielebs sakredito departamentis ufrosi da
filialis sakredito ganyofileba.
erT msesxebelze, msesxebelTa jgufze da warmoebis segmentze gasacemi maqsimaluri
Tanxis gansazRvris mizniT, jgufi amtkicebs misaRebi sakredito riskis dones.
limitebi sakredito riskis doneze msesxeblis, produqtis an mrewvelobis dargis
mixedviT 6 TveSi erTxel mtkicdeba direqtorTa sabWos mier. TiToeuli msesxeblis,
maT Soris bankebisa da brokerebis, riskdamokidebuleba SemdgomSi izRudeba qvelimitebiT da moicavs gare da Sida sabalanso riskdamokidebulebas, rac
sakredito komitetisa da riskebis marTvis ganyofilebis mier mtkicdeba. limitebis
monitoringi yoveldRiurad xorcieldeba.
sesxebis umetes SemTxvevaSi jgufi saWiroebisamebr iRebs sesxis uzrunvelyofas, an
korporatiul an individualur garantiebs.
aucileblobis SemTxvevaSi, rac sesxebis umetesobas exeba, jgufi msesxeblisgan
iTxovs uzrunvelyofas da korporaciul an pirad garantias. Tumca, sesxebis
mniSvnelovani nawili kerZo xasiaTisaa, sadac amgvari uzrunvelyofis miReba
SeuZlebelia. aseTi riskebis monitoringi uwyvetad mimdinareobs da sul mcire
weliwadSi erTxel gadaixedeba.
kreditis gacemis valdebuleba warmoadgens sesxebis, garantiebis an akreditivebis
saxiT gasacemi kreditis gamouyenebel nawils. arasabalanso finansuri
instrumentebis sakredito riski ganimarteba, rogorc kontragentis mxridan
sakontraqto valdebulebebis SeusruleblobasTan dakavSirebuli SesaZlo
danakargi. rac Seexeba SesaZlo sasesxo valdebulebebTan dakavSirebul sakredito
risks, jgufma SesaZloa ganicados gamouyenebeli sesxis Tanxis Sesabamisi zarali.
miuxedavad amisa, zaralis savaraudo Tanxa naklebia mTlian gamouyenebel Tanxaze,
vinaidan SesaZlo sasexo valdebulebebis umetesoba pirobiTia da damokidebulia
klientis mxridan specifiuri sakredito standartebis dacvaze. jgufi iyenebs igive
sakredito politikas pirobiT valdebulebebTan mimarTebaSi, rogorsac balansSi
asaxul finansur instrumentebTan mimarTebaSi, rac iTvaliswinebs garkveul
procedurebis ganxorcielebas sesxis damtkicebis miznebisaTvis, maT Soris
limitebis gamoyenebas riskis Sesamcireblad da mimdinare monitorings. jgufi
akontrolebs arasabalanso sakredito valdebulebebis vadianobas, vinaidan
grZelvadian valdebulebebs rogorc wesi gaaCnia ufro didi sakredito riski,
vidre moklevadian valdebulebebs.
sakredito riskdamokidebulebis maqsimaluri odenoba
jgufis maqsimaluri sakredito riskdamokidebuleba cvalebadia da damokidebulia
rogorc individualur riskebze, aseve sabazro ekonomikasTan dakavSirebul zogad
riskebze.
qvemoT mocemul cxrilSi naCvenebia sabalanso da arasabalanso aqtivebis
maqsimaluri sakredito riskdamokidebuleba. balansSi finansur aqtivebze
maqsimaluri riskdamokidebuleba utoldeba aqtivebis sabalanso Rirebulebas
gaqviTvamde da uzrunvelyofamde. im SemTxvevaSi Tu uzrunvelyofa da fasiani
qaRaldebi gaufasurebulia da pirobiTi valdebulebebi, an kreditis gacemis
valdebuleba ar sruldeba, jgufis winaSe arsebuli maqsimaluri sakredito riski
warmodgenilia am instrumentebis kontraqtiT gaTvalisiwinebuli RirebulebiT.
56
maqsimaluri riskdamokidebuleba
dekemberi 31,
dekemberi 31,
2013
2012
sxva finansuri aqtivebi
gacemuli garantiebi da msgavsi valdebulebebi
akreditivebi da garigebebTan dakavSirebuli sxva
sasesxo garantiebi da auTvisebeli sakredito xazebi
47,269
673,200
108
82,184
2,028
48,193
31,809
517,477
108
51,376
1,158
98,046
8,830
56,414
9,515
39,273
gare-sabalanso riski
gare-sabalanso riskebis samarTavad jgufi ZiriTadad iyenebs riskis marTvis imave
politikas, riTac sargeblobs sabalanso riskebis marTvisas. ras Seexeba sesxis
gacemis valdebulebebs, klientebsa da kontragentebze vrceldeba kreditis marTvis
igive politika, rac sesxebisa da avansebis SemTxvevaSi. moTxovnili uzrunvelyofa
damokidebuli iqneba kontragentis siZlieresa da garigebis specifikaze.
geografiuli koncentracia
aqtivebis da valdebulebebis marTvis komiteti akontrolebs jgufis saqmianobis
Sesabamisobas kanonmdeblobis da regulirebis moTxovnebis mimarT da maT gavlenas
jgufis saqmianobaze. es meTodi saSualebas aZlevs jgufs minimumamde daiyvanos
saqarTveloSi arsebuli sainvesticio garemos cvlilebebTan dakavSirebuli
SesaZlebeli danakargebi.
aqtivebis da valdebulebebis geografiuli koncentracia warmodgenilia qvemoT:
saqarTvelo
sxva ara
eTgo-s
qveynebi
eTgo-s
qveynebi
dekemberi 31,
2013
finansuri aqtivebi
fuli da naSTebi saqarTvelos erovnul
bankSi
188,489
10,029
673,143
108
82,184
2,028
1,012
57
-
36,228
-
188,489
47,269
673,200
108
82,184
2,028
sul finansuri aqtivebi
955,981
1,069
36,228
993,278
bankebis depozitebi da sxva nasesxebi
saxsrebi
113,883
469,127
4,369
-
8,683
28,364
-
216,947
16,759
2,498
44,051
339,513
514,250
6,867
44,051
sul finansuri valdebulebebi
587,379
37,047
280,255
904,681
wminda pozicia
368,602
(35,978)
(244,027)
57
saqarTvelo
sxva ara
eTgo-s
qveynebi
eTgo-s
qveynebi
dekemberi 31,
2012
finansuri aqtivebi
bankSi
109,493
22,331
514,102
108
51,376
1,158
47
3,375
-
9,431
-
109,493
31,809
517,477
108
51,376
1,158
698,568
3,422
9,431
711,421
saxsrebi
60,138
418,391
3,637
-
16
4,708
-
123,783
8,211
1,154
42,037
183,937
431,310
4,791
42,037
482,166
4,724
175,185
662,075
wminda pozicia
216,402
(1,302)
(165,754)
uzrunvelyofa
uzrunvelyofis moTxovnis raodenoba da saxeoba damokidebulia kontragentis
sakredito riskis Sefasebaze. uzrunvelyofis saxeobebisa da Sefasebis
parametrebis gansazRvra xdeba danergili instruqciebis safuZvelze.
uzrunvelyofis ZiriTadi saxeobebia:


komerciuli dakreditebis SemTvevaSi uZravi qoneba da ZiriTadi saSualebebi;
sacalo dakreditebis SemTvevaSi sacxovrebeli farTi.
2013 wlis 31 dekembris mdgomareobiT, individualurad gaufasurebuli sesxebis
uzrunvelyofis realuri Rirebuleba 96,806 aTas lars Seadgenda. uzrunvelyofa
Sedgeba uZravi qonebis, satransporto saSualebebis, manqana-danadgarebis,
depozitebisa da sxvebisgan.
wlis ganmavlobaSi jgufi daeufla miwasa da Senobebs, romelTa sabalanso
Rirebuleba Seadgens 11,975 aTas lars finansuri mdgomareobis angariSis Sedgenis
TariRisaTvis. amJamad jgufi dakavebulia am qonebis gayidviT.
xelmZRvaneloba axorcielebs uzrunvelyofis sabazro Rirebulebis monitorings,
iTxovs damatebiT uzrunvelyofas Sesabamisi xelSekrulebis Sesabamisad da
gaufasurebis danakargis rezervis gadafasebis procesSi akontrolebs miRebuli
uzrunvelyofis sabazro Rirebulebas.
58
sakredito xarisxi finansuri aqtivebis tipis mixedviT
ara vadagadavadagadacilebuli da cilebuli
ara
magram ara
individualura individud
alurad
gaufasurebuli gaufasurebuli
klientebze gacemuli
sesxebi
gasayidad arsebuli
investiciebi
dafarvis vadamde flobili
investiciebi
individualurad
gaufasurebuli
jgufu- (gaufasurebis
rad
rezervi)
gaufasurebuli
47,269
sul
47,269
626,630
3,830
53,269
34,247
(44,776)
673,200
108
108
82,184
2,028
82,184
2,028
ara vadagadavadagadacilebuli da cilebuli
ara
magram ara
individualura individud
alurad
gaufasurebuli gaufasurebuli
klientebze gacemuli
sesxebi
gasayidad arsebuli
investiciebi
investiciebi
individualurad
gaufasurebuli
jgufu- (gaufasurebis
rad
rezervi)
gaufasurebuli
sul
31,809
-
-
-
31,809
476,646
3,745
59,020
25,534
108
-
-
-
-
108
51,376
1,158
-
-
-
-
51,376
1,158
(47,468)
517,477
finansuri aqtivebi fasdeba im mimdinare sakredito reitingis meSveobiT, romelic
maT saerTaSoriso saagentom, kerZod, fiCma mianiWa. maqsimaluri SesaZlebeli
reitingia AAA. finansuri aqtivis sainvesticio xarisxebs eniWeba reitingebi AAA-dan
BBB-mde. amaze naklebi reitingis mqone finansuri aqtivi Sedis spekulaciuri
jgufis kategoriaSi.
2013 da 2012 wlebis 31 dekembris mdgomareobiT naSTebma saqarTvelos erovnul
bankSi Sesabamisad Seadgina 132,984 aTasi da 60,121 aTasi lari. 2013 da 2012 wlis 31
dekembris mdgomareobiT, naSTebi saqarTvelos erovnul bankSi naRdi fulis da
sarezervo depozitebis gamoklebiT Seadgenda 76,510 aTas lars da 10,715 lars
Sesabamisad. saqarTvelos sakredito reitingi saerTaSoriso sareitingo
saagentoebis mixedviT Seesabameboda sainvesticio dones - BB-.
59
Semdegi cxrili detalurad warmoadgens 2013 wlis 31 dekembris mdgomareobiT
jgufis finansuri aqtivebis sakredito reitings:
AAA
investiciebi
AA
AA
< BBB
BBB
Seufasebeli
sul
2013 wlis
31 dekembris
mdgomareobiT
-
-
36,228
-
1,012
-
10,029
-
673,200
108
47,269
673,200
108
-
-
-
-
82,184
-
2,028
82,184
2,028
SeufaseBeli
sul
2012 wlis
31 dekembris
mdgomareobiT
AAA
investiciebi
AA
AA
< BBB
BBB
-
-
9,430
-
47
-
22,332
-
517,477
108
31,809
517,477
108
-
-
-
-
51,376
-
1,158
51,376
1,158
finansuri aqtivebi, klientebze gacemuli sesxebis garda mimdinare sakredito
reitingis mixedviT, romelic gamosca saerTaSoriso saagentoebma “Fitch”, “Standard &
Poor’s” da “Moody’s”.
sabanko seqtori zogadad eqvemdebareba sakredito risks klientebze gacemul
sesxebsa da bankTaSoris depozitebTan mimarTebaSi. klientebze gacemul sesxebTan
mimarTebaSi riskebis moculoba koncentrirdeba saqarTveloSi. sakredito risks
monitoringi regularulad utardeba, raTa uzrunvelyofil iqnas jgufis riskis
marTvis politikiT dadgenili sakredito limitebisa da kreditunarianobis
moTxovnebis dacva.
jgufi axorcielebs mraval garigebas, sadac kontragenti ar fasdeba saerTaSoriso
Sefasebis saagentoebis mier. jgufma SeimuSava Sefasebis Sida modeli, ris
mixedviTac igi gansazRvravs kontragentis reitings.
msesxebelTa Sefasebis mizniT jgufma SeimuSava msesxebelTa sakredito reitingis
dadgenis meTodologia. sistema efuZneba qulis miniWebis models, romelic
damokidebulia msesxeblis momgebianobis ZiriTad maCveneblebze, profesionalebis
mier mniSvnelovani koreqtirebis SesaZleblobiT im SemTxvevaSi, Tu zRvruli
odenoba arasakmarisad obieqturadaa gansazRvruli. meTodis saSualebiT msesxebels
reitingi eniWeba kriteriumebis Semdegi jgufebis safuZvelze: msesxeblis sabazro
indikatori, gudvili, sakredito istoria, informaciis gamWirvaloba da saimedooba,
informacia biznessa da biznes garemoze, jgufisa da msesxeblis
urTierTdamokidebuleba, msesxeblis finansuri mdgomareoba, saqmianoba da
uzrunvelyofa.
finansuri mdgomareoba da saqmianoba aris yvelaze mniSvnelovani kriteriumi.
Sesabamisad, qulebis miniWebis modeli uzrunvelyofs msesxeblis da sesxis
saboloo Sefasebas.
msesxeblebi, romlebic fizikur pirebs warmoadgenen, fasdebian Semdegi
kriteriumebis gamoyenebiT: ganaTleba, saqmianoba, finansuri mdgomareoba, sakredito
istoria, msesxeblis mier flobili qoneba. miRebul informaciaze dayrdnobiT
gamoiTvleba sesxis maqsimaluri odenoba msesxebelze sesxis tvirTis koeficientis
gamoyenebiT.
60
xelaxla SeTanxmebuli sesxebi da avansebi
sesxebsa da avansebze pirobebis cvlileba, rogorc wesi xdeba klientebTan
urTierTobis ganviTarebis procesis farglebSi an msesxeblis mdgomareobis
gauaresebis dros. am ukanasknel SemTxvevaSi, molaparakebis Sedegad SesaZloa
gagrZeldes sesxis dabrunebis vada an Seicvalos gadaxdis gegma. am dros jgufi
SeRavaTian saprocento ganakveTs sTavazobs im msesxeblebs, romlebic namdvilad
mZime viTarebaSi aRmoCndnen. amis Sedegad, aqtivi kvlavac vadagadacilebuli rCeba
da individualurad gaufasurebulia, Tu xelmeore molaparakebis Sedegad dadgenili
saprocento ganakveTi da ZiriTadi Tanxa naklebia aqtivis Tavdapirvel sabalanso
Rirebulebaze. sxva SemTxvevaSi, molaparakebebis Sedegad ideba axali xelSekruleba,
romelic axal sesxad ganixileba.
qvemoT mocemul cxrilSi naCvenebia finansuri aqtivebis sabalanso Rirebuleba,
klasebis mixedviT, romelTa pirobebi Seicvala:
finansuri aqtivebis klasi
dekemberi 31, 2013
dekemberi 31, 2012
26,686
68,997
sabanko seqtori zogadad sakredito riskiT xasiaTdeba klientebze gacemuli
sesxebisa da bankTaSoris depozitebis arsebobis gamo. klientebze gacemul
sesxebTan dakavSirebuli riskebi koncentrirebulia saqarTveloSi. sakredito
riskis monitoringi regularulad tardeba, raTa uzrunvelyofil iqnas jgufis
riskis marTvis politikiT dadgenili sakredito limitebisa da kreditunarianobis
moTxovnebis dacva.
likvidobis riski
likvidobis riski exeba depozitebis gadinebis da sxva finansuri valdebulebebis
uzrunvelsayofad sakmarisi saxsrebis arsebobas, romlebic ukavSirdeba finansur
instrumentebs maTi dafarvis vadis dadgomisas.
aqtivebis da valdebulebebis marTvis komiteti akontrolebs zemoT aRniSnul
riskebs vadianobis analizis safuZvelze da gansazRvravs jgufis strategias
Semdgomi finansuri periodisaTvis. mimdinare likvidobis kontroli xorcieldeba
saxazino departamentis mier, romlis funqciac aris fulad bazrebze garigebebis
dadeba mimdinare likvidobis SesanarCuneblad da fuladi nakadebis
optimizaciisaTvis.
2013
lari
aqtivebi
investiciebi
valdebulebebi
nasesxebi saxsrebi
- vadiani depozitebi
- moTxovnamde depozitebi
2012
aSS dolari
sxva
valuta
lari
aSS dolari sxva valuta
3.48%
14.61%
0.11%
12.23%
0.03%
6.4%
0.42%
15.00%
0.25%
12.01%
0.21%
10.02%
5.74%
-
-
7.40%
-
-
4.91%
1.86%
1.79%
9.17%
3.20%
-
9.61%
2.96%
0.00%
7.80%
3.31%
4.75%
7.43%
2.28%
0.00%
10.89%
2.22%
-
8.24%
3.14%
4.72%
8.42%
2.32%
-
likvidobis riskis samarTavad, jgufi axorcielebs klientebis da jgufis
operaciebze momavalSi mosalodneli fuladi nakadebis yoveldRiur monitorings,
rac warmoadgens aqtivebisa da valdebulebebis marTvis procesis nawils.
direqtorTa sabWo awesebs limitebs gasanaRdebeli depozitebis uzrunvelsayofad
xelmisawvdomi saxsrebis minimalur proporciaze da bankTaSorisi da sxva sasesxo
saSualebebis minimalur doneze, romelic aucilebelia imisaTvis, rom
dakmayofildes ganaRdeba moTxovnis moulodneli warmoqmnisas.
61
likvidobisa da saprocento ganakveTis analizi:
(a) arawarmoebuli finansuri valdebulebebis dafarvis vada, romelic iangariSeba
finansuri valdebulebebis (Zirisa da procentis Tanxebis) aradiskontirebuli
fuladi saxsrebis moZraobisTvis adreuli TariRiT, rodesac jgufi valdebuli
iqneba, dafaros valdebuleba;
(b) warmoebuli finansuri valdebulebebis vadianoba, romelic daangariSebulia
aradiskontirebuli fuladi saxsrebis moZraobisas finansur valdebulebebze
adreuli TariRiT, rodesac jgufma unda gamoisyidos valdebuleba, da
(g) arawarmoebuli finansuri aqtivebis dafarvis savaraudo vada, romelic
iangariSeba finansur aqtivebze im aradiskontirebuli fuladi saxsrebis
(procentis CaTvliT) moZraobisTvis da romelic miRebuli iqneba aqtivebze
dafarvis sakontraqto pirobaze dayrdnobiT, im SemTxvevebis gamoklebiT
rodesac jgufi varaudobs, rom fuladi saxsrebis Semodineba sxva drosaa
mosalodneli.
Semdeg cxrilSi gaanalizebulia finansuri aqtivebisa da valdebulebebis jgufebis
likvidobisa da saprocento ganakveTis riskebi. qvemoT warmodgenili monacemebi
efuZneba jgufis umaRlesi rangis xelmZRvanelobis mier warmodgenil informacias.
62
1 Tvemde
finansuri aqtivebi
fuli da naSTebi
saqarTvelos erovnul
bankSi
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze
meti
dekemberi
31, 2013
132,984
43,622
45,312
43,391
3,647
183,836
296,308
104,353
132,984
47,269
673,200
15,495
34,770
25,780
6,139
-
82,184
237,413
78,161
213,263
302,447
104,353
935,637
fuli da naSTebi
saqarTvelos erovnul
bankSi
55,505
-
-
-
-
55,505
gasayidad arsebuli
investiciebi
2,026
-
-
108
2
-
108
2,028
sul arasaprocento
Semosavlis mqone finansuri
aqtivebi
57,531
-
-
110
-
57,641
294,944
78,161
213,263
302,557
104,353
993,278
175,348
117,806
12,436
4,489
23,390
139
11,588
120,180
39
91,015
104,193
31,437
57,073
1,163
-
339,513
366,732
44,051
sul saprocento Semosavlis
mqone finansuri
valdebulebebi
305,590
28,018
131,807
226,645
58,236
750,296
66,099
2,760
12,420
66,239
-
147,518
1,243
2,975
2,649
-
-
6,867
67,342
5,735
15,069
66,239
-
154,385
sul finansuri
valdebulebebi
372,932
33,753
146,876
292,884
58,236
904,681
saprocento Semosavlis
mgrZnobiaroba
(68,177)
50,143
81,456
jamuri mgrZnobiaroba
(68,177)
(18,034)
63,422
139,224
185,341
likvidoba
(77,988)
44,408
66,387
9,673
46,117
jamuri likvidoba
(77,988)
(33,580)
32,807
42,480
88,597
investiciebi
mqone finansuri aqtivebi
nasesxebi saxsrebi
sxva finansuri
valdebulebebi
sul arasaprocento
valdebulebebi
75,802
63
46,117
1 Tvemde
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze
meti
dekemberi
31, 2012
finansuri aqtivebi
fuli da naSTebi
saqarTvelos erovnul
bankSi
60,121
28,367
51,243
27,973
79,881
270,350
3,442
88,030
60,121
31,809
517,477
investiciebi
21,456
-
29,920
-
-
51,376
mqone finansuri aqtivebi
161,187
27,973
109,801
270,350
91,472
660,783
fuli da naSTebi
saqarTvelos erovnul
bankSi
49,372
-
-
-
-
49,372
gasayidad arsebuli
investiciebi
279
35
833
11
108
-
108
1,158
49,651
35
833
11
108
50,638
210,838
28,008
110,634
270,361
91,580
711,421
nasesxebi saxsrebi
61,237
121,248
620
8,446
23,411
-
9,894
137,907
-
58,095
127,958
28,164
46,265
749
13,253
183,937
411,273
42,037
mqone finansuri
valdebulebebi
183,105
31,857
147,801
214,217
60,267
637,247
9,522
356
1,604
8,555
-
20,037
-
4,791
-
-
-
4,791
9,522
5,147
1,604
8,555
-
24,828
192,627
37,004
149,405
222,772
60,267
662,075
mgrZnobiaroba
(21,918)
(3,884)
(38,000)
56,133
31,205
jamuri mgrZnobiaroba
(21,918)
(25,802)
(63,802)
(7,669)
23,536
18,211
18,211
(8,996)
(38,771)
47,589
31,313
9,215
(29,556)
18,033
49,346
sul arasaprocento
aqtivebi
sxva finansuri
valdebulebebi
sul arasaprocento
valdebulebebi
sul finansuri
valdebulebebi
likvidoba
jamuri likvidoba
64
likvidobisa da saprocento ganakveTis riskebis analizi warmodgenilia qvemoT
mocemul cxrilSi. qvemoT mocemuli monacemebi efuZneba jgufis umaRlesi rangis
xelmZRvanelobis mier warmodgenil informacias. am cxrilebSi warmodgenili
Tanxebi ar Seesabameba konsolidirebul angariSSi warmodgenil Tanxebs, radgan
qvemoT warmodgenili monacemebi moicavs finansuri valdebulebebis vadianobis
analizs, rac miuTiTebs kontraqtiT gaTvaliswinebul darCenil gadaxdebze
(saprocento ganakveTis CaTvliT), romlebic efeqturi saprocento ganakveTis
meTodiT ar aris asaxuli finansuri mdgomareobis konsolidirebul angariSSi.
saSualo
Sewonili
efeqturi
saprocento
ganakveTi
bankebis depozitebi da
sxva nasesxebi saxsrebi
2.85%
5.57%
4.75%
sul saprocento
Semosavlis mqone
finansuri
valdebulebebi
sxva finansuri
valdebulebebi
sul finansuri
valdebulebebi
saSualo
Sewonili
efeqturi
saprocento
ganakveTi
bankebis depozitebi da
sxva nasesxebi saxsrebi
sul saprocento
Semosavlis mqone
finansuri
valdebulebebi
sxva finansuri
valdebulebebi
sul finansuri
valdebulebebi
3.61%
6.23%
4.72%
1 Tvemde
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze
meti
dekemberi 31,
2013
179,874
223,144
12,804
5,301
25,318
290
13,462
104,742
447
99,329
12,397
32,978
58,170
1,196
-
356,136
366,797
46,519
415,822
30,909
118,651
144,704
59,366
769,452
147,578
223
4,345
-
-
152,146
-
4,791
-
-
-
4,791
563,400
35,923
122,996
144,704
59,366
926,389
1 Tvemde
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze
meti
dekemberi 31,
2012
61,329
121,430
621
8,484
23,517
-
10,073
140,397
-
63,341
139,512
30,707
54,620
884
15,646
197,847
425,740
46,974
183,380
32,001
150,470
233,560
71,150
670,561
9,522
356
1,604
8,555
-
20,037
-
4,791
-
-
-
4,791
192,902
37,148
152,074
242,115
71,150
695,389
sabazro riski
sabazro riski aris imis riski, rom bankis mogeba an kapitali, an misi unari,
miaRwios biznes amocanebs, gauaresdeba sabazro ganakveTebis an fasebis cvlilebis
an meryeobis Sedegad. sabazro riski moicavs saprocento ganakveTis risks,
savaluto risks da fasdadebasTan dakavSirebul sxva riskebs, romelsac
eqvemdebareba jgufi. jgufis mier riskebis gamoTvlis meTodebsa da riskebis
marTvaSi cvlilebebs adgili ar hqonia.
jgufi eqvemdebareba saprocento ganakveTis riskebs, vinaidan jgufi sesxebs iRebs
rogorc fiqsirebuli, aseve mcocavi ganakveTebiT. jgufi am riskebs marTavs
fiqsirebuli da mcocavi ganakveTis mqone sesxebis dabalansebis saSualebiT.
65
aqtivebis da valdebulebebis marTvis komiteti agreTve marTavs saprocento
ganakveTisa da sabazro riskebs jgufis saprocento ganakveTis poziciis
SenarCunebiT, rac uzrunvelyofs jgufis pozitiur saprocento marJas. finansuri
zedamxedvelobis departamenti awarmoebs jgufis mimdinare finansuri maCveneblebis
monitorings, afasebs mis mgrZnobiarobas saprocento ganakveTis cvalebadobis
mimarT da am ganakveTis cvlilebis zegavlenas jgufis momgebianobaze.
jgufis sasesxo kontraqtebis da sxva finansuri aqtivebisa da valdebulebebis
umetesoba, romlebic saprocento sargeblis matarebelia, an cvladia an moicavs
pirobas, romelic saprocento ganakveTis gamsesxeblis Sexedulebisamebr
SecvlisUsaSualebas iZleva. jgufi axorcielebs saprocento ganakveTis marJis
monitorings da Sesabamisad, miaCnia, rom ar eqvemdebareba saprocento ganakveTisa
da fuladi saxsrebis moZraobis mniSvnelovan risks.
mgrZnobiaroba saprocento ganakveTis mimarT
potenciuri danakargebis perioduli Sefasebis gziT jgufi marTavs realuri
Rirebulebis saprocento ganakveTis riskebs, romelic SesaZlebelia warmoiSvas
bazris koniuqturis negatiuri cvlilebebis Sedegad. jgufis xelmZRvaneloba
axorcielebs jgufis finansuri saqmianobis monitorings, afasebs jgufis
mgrZnobiarobas realuri Rirebulebis saprocento ganakveTis cvlilebis mimarT da
mis gavlenas jgufis momgebianobaze.
Semdegi cxrili warmoadgens saprocento ganakveTis riskis mgrZnobiarobis analizs,
romelic ganisazRvra ,,riskis cvalebadobis SesaZlo misaReb cvlilebebze”
dayrdnobiT. am cvlilebebis done ganisazRvreba xelmZRvanelobis mier da
gaTvaliswinebulia riskebis Taobaze angariSebiT, romlebsac jgufis umaRlesi
rangis xelmZRvanelobas warudgenen.
gavlena mogebaze gadasaxadis gadaxdamde aqtivebis Rirebulebaze dayrdnobiT 2013
da 2012 wlis 31 dekembris mdgomareobiT Seadgens:
31 dekemberi, 2013
saprocento
saprocento
ganakveTi
ganakveTi
+2%
-2%
finansuri aqtivebi:
investiciebi
finansuri valdebulebebi:
nasesxebi saxsrebi
wminda gavlena mogeba-zaralze
gadasaxadis gadaxdamde
31 dekemberi, 2012
saprocento
saprocento
ganakveTi
ganakveTi
+2%
-2%
945
13,464
(945)
(13,464)
636
10,350
(636)
(10,350)
1,644
(1,644)
1,028
(1,028)
(6,790)
(7,335)
(881)
6,790
7,335
881
(3,679)
(8,225)
(841)
3,679
8,225
841
1,047
(1,047)
(731)
731
66
gavlena kapitalze:
31 dekemberi, 2013
saprocento
saprocento
ganakveTi
ganakveTi
+2%
-2%
31 dekemberi, 2012
saprocento
saprocento
ganakveTi
ganakveTi
+2%
-2%
finansuri aqtivebi:
803
11,444
1,397
(803)
(11,444)
(1,397)
541
8,798
874
(541)
(8,798)
(874)
finansuri valdebulebebi:
saxsrebi
(5,772)
(6,235)
(749)
5,772
6,235
749
(3,127)
(6,991)
(715)
3,127
6,991
715
888
(888)
(620)
620
wminda gavlena kapitalze
savaluto riski
savaluto riski ganimarteba, rogorc riski imisa, rom finansuri instrumentis
Rirebuleba Seicvleba ucxouri valutis gacvliTi kursis cvalebadobasTan erTad.
ZiriTadi ucxouri valutis gacvliTi kursebis ryeva gavlenas axdens jgufis
finansur mdgomareobasa da fulad nakadebze.
aqtivebis da valdebulebebis marTvis komiteti savaluto risks akontrolebs laris
gaufasurebis da sxva makroekonomikuri indikatorebis dadgenili safuZvlebis Ria
savaluto poziciis marTviT, rac jgufs aZlevs saSualebas, minimumamde daiyvanos
erovnul valutasTan mimarTebaSi savaluto kursis cvalebadobis Sedegad gancdili
danakargebi. saqarTvelos erovnuli bankis da sosiete Jeneralis moTxovnebTan
Sesabamisobis uzrunvelyofis mizniT saxazino ganyofileba axorcielebs jgufis Ria
savaluto poziciis yoveldRiur monitorings.
jgufis Ria pozicia ZiriTad valutasTan mimarTebaSi, romelSic warmodgenilia misi
aqtivebi da valdebulebebi, mocemulia Semdeg cxrilSi:
lari
aSS dolari
1 aSS
dolari = 1.
7363 lari
evro
1 evro = 2.
3891lari
sxva valuta
dekemberi 31,
2013
finansuri aqtivebi
bankSi
103,410
9,870
226,598
108
82,184
1,846
69,138
23,282
404,912
128
14,052
13,758
41,669
45
1,889
359
21
9
188,489
47,269
673,200
108
82,184
2,028
424,016
497,460
69,524
2,278
993,278
saxsrebi
81,249
208,966
4,088
-
258,264
227,738
281
44,051
76,189
2,498
-
1,357
-
339,513
514,250
6,867
44,051
294,303
530,334
78,687
1,357
904,681
Ria sabalanso pozicia
129,713
(32,874)
(9,163)
921
67
lari
aSS dolari
1 aSS
dolari = 1.
6567 lari
evro
1 evro = 2.
1825 lari
sxva valuta dekemberi 31,
2012
finansuri aqtivebi
bankSi
40,761
21,976
136,856
108
51,376
1,040
54,162
7,108
348,814
84
13,460
1,810
31,681
23
1,110
915
126
11
109,493
31,809
517,477
108
51,376
1,158
252,117
410,168
46,974
2,162
711,421
saxsrebi
8,802
137,544
3,294
-
169,570
235,381
1,437
42,037
5,563
57,126
60
-
2
1,259
-
183,937
431,310
4,791
42,037
149,640
448,425
62,749
1,261
662,075
Ria sabalanso pozicia
102,477
(38,257)
(15,775)
901
savaluto riskis mgrZnobiaroba
Semdegi cxrili detalurad warmoadgens jgufis mgrZnobiarobas aSS dolaris
larTan kursis 5%-ian zrdasa da Semcirebaze. 5% aris mgrZnobiarobis ganakveTi,
romelic gamoiyeneba umaRlesi rangis xelmZRvanelobisaTvis ucxouri valutis
riskze angariSis wardgenisas da warmoadgens xelmZRvanelobis mier ucxouri
valutis gacvliTi kursis cvlilebis Sefasebas. mgrZnobiarobis analizi moicavs
mxolod arsebul ucxour valutaSi denominirebuli fuladi erTeulebis mimdinare
nawils da akoreqtirebs maT gacvliT kurss periodis bolos ucxouri valutis
ganakveTis 5%-iani cvlilebiT.
gavlena wminda mogebasa da kapitalze aqtivebis Rirebulebaze dayrdnobiT 2013 da
2012 wlis 31 dekembris mdgomareobiT Seadgens:
dekemberi 31, 2013
lari/aSS
lari/aSS
dolari
dolari
+5%
-5%
dekemberi 31, 2012
lari/aSS
lari/aSS
dolari
dolari
+5%
-5%
gavlena mogebaze gadasaxadebamde
(1,644)
1,644
1,913
(1,913)
gavlena kapitalze
(1,397)
1,397
1,626
(1,626)
mgrZnobelobis analizis SezRudvebi
zemoT mocemuli cxrili axdens ZiriTad daSvebebSi cvlilebebis Sedegebis
demonstrirebas, xolo sxva daSvebebi rCeba ucvleli. realobaSi arsebobs
korelacia daSvebebsa da sxva faqtorebs Soris. aseve unda gaviTvaliswinoT, rom
mgrZnobiaroba ar aris wrfivi da ufro didi an patara gavlena ar unda iqnas
interpolirebuli an eqstrapolirebuli am Sedegebidan gamomdinare.
mgrnobiarobis analizi ar iTvaliswinebs im faqts, rom jgufis aqtivebi da
valdebulebebi sakmaod aqtiurad imarTeba. amasTan, jgufis finansuri pozicia
SeiZleba icvlebodes im droisaTvis, rodesac faqtiuri sabazro moZraobebi iCens
Tavs. magaliTad, jgufis finansuri riskis marTvis strategia miznad isaxavs
sabazro ryevebisadmi damokidebulebis marTvas. sxvadasxva donis mimarT
sainvesticio bazris moZraobis paralelurad, mmarTvelobiTi zomebi SeiZleba
mocavdes investiciebis gayidvas, sainvesticio portfelis gadanawilebis cvlilebas
da sxva dacviTi RonisZiebebis ganxorcielebas. amis Sedegad, daSvebebSi
cvlilebebis faqtiur gavlenas SeiZleba ar hqondes zegavlena valdebulebebze,
maSin, rodesac aqtivebi finansuri mdgomareobis konsolidirebul angariSSi
68
sabazro RirebulebiT aRiricxeba. aseT viTarebaSi aqtivebisa da valdebulebebis
gazomvis gansxvavebulma meTodebma SeiZleba migviyvanos aqcionerebis kapitalis
cvalebadobasTan.
sxva SezRudvebi mgrZnobiarobis analizSi moicavs savaraudo sabazro moZraobebis
gamoyenebas potenciuri riskis demonstrirebisaTvis, romelic warmoadgens jgufis
Sexedulebas axlo momavalSi mosalodnel sabazro cvlilebebze, romelTa
darwmunebiT gaTvaliswineba SeuZlebelia da mosazrebas, rom yvela saprocento
ganakveTi erTmaneTis msgavsad imoqmedebs.
safaso riski
safaso riski aris sabazro fasebis cvalebadobis Sedegad finansuri instrumentis
Rirebulebis meryeobis riski, miuxedavad imisa, aRniSnuli cvalebadoba
gamowveulia konkretuli fasiani qaRaldisTvis, an misi gamomSvebisTvis specifiuri
faqtorebiT, Tu bazarze arsebul yvela fasian qaRaldze moqmedi faqtorebiT.
jgufze gavlenas axdens misi produqtebis safaso riski, romelic eqvemdebareba
ZiriTad da specifiur sabazro ryevebs.
jgufi safaso risks potenciuri danakargebis perioduli SefasebiT marTavs.
aRniSnuli danakargebi SesaZlebelia gamoiwvios sabazro pirobebis gauaresebam da
danakargebis SesaCerebeli Sesabamisi limitebisa da marJebis, aseve uzrunvelyofis
moTxovnebis dadgenam da SenarCunebam. gaunaRdebel sasesxo valdebulebebTan
mimarTebaSi jgufi potenciurad eqvemdebareba amgvari valdebulebebis mTliani
odenobis danakargs. Tumca, danakargis savaraudo odenoba naklebia, vinaidan
pirobiTi valdebulebebis umetesoba damokidebulia sakredito xelSekrulebebis
garkveul pirobebze.
saoperacio riski
saoperacio riski warmoadgens risks, romelic warmoiSoba sistemis moSlis,
adamianuri Secdomis, TaRliTobis da gare movlenebis Sedegad. Tu kontroli ar
muSaobs, saoperacio riskma SeiZleba avnos kompaniis reputacias, gamoiwvios
samarTlebrivi sirTuleebi da finansuri zarali. jgufi ver Seamcirebs yvela
saoperacio risks, magram igi cdilobs, marTos aRniSnuli riskebi, daamyaros
kontroli garemosa da potenciuri riskebis monitoringisa da maTze adekvaturi
reagirebis saSualebiT. kontroli gulisxmobs movaleobebis gadanawilebas, wvdomis,
avtorizaciisa da Sedarebis efeqtian procedurebs, personalis ganaTlebasa da
procesebis Sefasebas.
31.
Semdgomi movlenebi
2014 wlis 24 ianvars aqcionerTa sagangebo saerTo krebam daamtkica b-n laSa
papaSvilis gadadgoma da bankis sameTvalyureo sabWoSi mis nacvlad airCia b-n
martin zaimovi.
69

banki respublika da misi Svilobili kompaniebi

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