saaqcio sazogadoeba finka banki saqarTvelo

Transcription

saaqcio sazogadoeba
finka banki
saqarTvelo
finansuri angariSgeba da
damoukidebeli auditoris daskvna
2014 wlis 31 dekembriT dasrulebuli
wlisaTvis
sarCevi
gverdi
xelmZRvanelobis pasuxismgeblobis angariSi 2014 wlis 31 dekembriT
dasrulebuli wlisaTvis warmodgenili finansuri angariSgebis momzadebasa da
damtkicebaze
1
2
finansuri angariSgeba 2014 wlis 31 dekembriT dasrulebuli wlisaTvis
mogeba-zaralis da sxva sruli Semosavlis angariSgeba
3
finansuri mdgomareobis angariSgeba
4
kapitalSi cvlilebebis angariSgeba
5
fuladi saxsrebis moZraobis angariSgeba
finansur angariSgebasTan TandarTuli SeniSvnebi
6-7
8-65
xelmZRvanelobis pasuxismgeblobis angariSi 2014 wlis 31 dekembriT dasrulebuli
wlisaTvis warmodgenili finansuri angariSgebis momzadebasa da damtkicebaze
xelmZRvaneloba pasuxismgebelia finansuri angariSgebis momzadebaze, romelic
samarTlianad asaxavs saaqcio sazogadoeba finka banki saqarTvelos (,,banki”) finansur
mdgomareobas 2014 wlis 31 dekembris mdgomareobiT, mis mier warmoebuli operaciebis
Sedegebs, fuladi saxsrebis moZraobasa da kapitalSi cvlilebebs amave TariRiT
dasrulebuli wlisaTvis finansuri angariSgebis saerTaSoriso standartebis (,,fass’’)
Sesabamisad.
finansuri angariSgebis momzadebisas xelmZRvaneloba pasuxismgebelia:

marTebuli buRaltruli principebis arCevasa da maT Tanmimdevrulad Sesrulebaze;

informaciis wardgenaze, buRaltruli politikებis CaTvliT, romelic
uzrunvelyofs marTebuli, saimedo, Sesadari da gasagebi informaciis arsebobas;

damatebiTi informaciis wardgenis uzrunvelyofaze, im SemTxvevaSi, Tu finansuri
angariSgebis saerTaSoriso standartebis specifiuri moTxovnebi ar aris sakmarisi
imisaTvis, rom momxmarebelma gaaanalizos konkretuli garigebis da sxva
movlenebisa da pirobebis gavlena bankis finansur mdgomareobasa da finansur
Sedegebze; da

bankis mier funqcionirebadi sawarmos daSvebis principis safuZvelze muSaobis
unaris Sefasebaze.
xelmZRvaneloba agreTve pasuxismgebelia:

bankSi efeqturi da myari Sida kontrolis sistemis SemuSavebaze, danergvasa da
SenarCunebaze;

iseTi buRaltruli Canawerebis warmoebaze, romelic warmoadgens da xsnis bankis
garigebebs da nebismier dros uzrunvelyofs bankis finansuri mdgomareobis
sakmarisi sizustiT wardgenas da fass-is moTxovnebTan finansuri angariSgebis
Sesabamisobas;

savaldebulo buRaltruli Canawerebis warmoebaze saqarTvelos kanonmdeblobisa
da buRaltruli standartebis Sesabamisad;

bankis aqtivebis usafrTxoebis uzrunvelsayofad saWiro qmedebebis
ganxorcielebaze; da

TaRliTobisa da sxva darRvevebis Tavidan acilebasa da aRmoCenaze.
2014 wlis 31 dekembriT dasrulebuli wlisaTvis warmodgenili finansuri angariSgeba
bankis direqtorTa sabWos mier damtkicebulia gamosaSvebad 2015 wlis 6 marts.
direqtorTa sabWos saxeliT:
___________________________________
aRmasrulebeli direqtori
vusal verdievi
__________________________________
finansuri direqtori
giorgi mirotaZe
6 marti, 2015
Tbilisi, saqarTvelo
6 marti, 2015
Tbilisi, saqarTvelo
1
saaqcio sazogadoeba finka banki saqarTvelos aqcionerebsa da direqtorTa sabWos:
daskvna finansuri angariSgebis Sesaxeb
Cven CavatareT saaqcio sazogadoeba finka banki saqarTvelos (,,banki”) TandarTuli
finansuri angariSgebis auditi, romelic moicavs finansuri mdgomareobis angariSgebas
2014 wlis 31 dekembris mdgomareobiT, agreTve masTan dakavSirebuli mogeba-zaralisa da
sxva sruli Semosavlebis, kapitalSi cvlilebebisa da fuladi saxsrebis moZraobis
angariSgebebs 2014 wlis 31 dekembriT dasrulebuli wlisaTvis da buRaltruli
aRricxvis politikis ZiriTadi principebisa da sxva axsna-ganmartebiT SeniSvnebs.
xelmZRvanelobis pasuxismgebloba finansur angariSgebaze
bankis xelmZRvaneloba pasuxismgebelia am finansuri angariSgebis momzadebasa da
samarTlian wardgenaze finansuri angariSgebis saerTaSoriso standartebis Sesabamisad,
da Sida kontrolis sistemis uzrunvelyofaze, romelic xelmZRvanelobis mier miiCneva
aucileblad iseTi finansuri angariSgebis mosamzadeblad, romelic ar Seicavs SecdomiT
da TaRliTobiT gamowveul arsebiT uzustobas.
auditoris pasuxismgebloba
Cveni pasuxismgeblobaa, Cven mier Catarebul auditze dayrdnobiT gamovTqvaT mosazreba am
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
finansuri angariSgeba ar Seicavs arsebiT uzustobas.
auditi moicavs garkveuli procedurebis Catarebas finansur angariSgebaSi warmodgenil
Tanxebsa da ganmartebebze auditoruli mtkicebulebis mosapoveblad. SerCeuli
procedurebi damokidebulia auditoris profesiul msjelobaze, romelic moicavs
finansur angariSgebaSi TaRliTobis an Secdomis Sedegad warmoqmnili arsebiTi
uzustobis riskis Sefasebas. am riskebis Sefasebisas arsebuli garemoebebis Sesaferisi
auditoruli procedurebis SemuSavebisTvis, magram ara bankis Sida kontrolis
efeqturobaze daskvnis gakeTebis mizniT, auditori iTvaliswinebs Sida kontrolis
sistemebs, romlebic saWiroa finansuri angariSgebis momzadebisa da samarTliani
wardgenisaTvis. auditi aseve iTvaliswinebs gamoyenebuli buRaltruli politikebisa da
xelmZRvanelobis mier gakeTebuli buRaltruli daSvebebis Sesaferisobisa da finansuri
angariSgebis wardgenis Sefasebas mTlianobaSi.
Cven migvaCnia, rom mtkicebulebebi, romlebic auditis msvlelobisas movipoveT auditis
daskvnisaTvis sakmaris da Sesaferis safuZvels warmoadgens.
daskvna
Cveni azriT, warmodgenili finansuri angariSgeba, yvela arsebiTi aspeqtis
gaTvaliswinebiT, samarTlianad asaxavs bankis finansur mdgomareobas 2014 wlis 31
dekembris mdgomareobiT, misi saqmianobis Sedegebsa da fuladi saxsrebis moZraobas
mocemuli TariRiT dasrulebuli wlisaTvis finansuri angariSgebis saerTaSoriso
standartebis Sesabamisad.
6 marti, 2015
Tbilisi, saqarTvelo
mogeba-zaralis da sxva sruli Semosavlebis angariSgeba
2014 wlis 31 dekembriT dasrulebuli wlisaTvis
(larSi)
SeniSvna
saprocento Semosavali
saprocento xarji
5
5
wminda saprocento Semosavali saprocento sargeblis
mqone aqtivebze gaufasurebis danakargebis rezervis
xarjamde
saprocento Semosavlebis mqone aqtivebis gaufasurebis
danakargebis rezervis xarji
6
wminda saprocento Semosavali
zarali mogebasa da zaralSi realuri RirebulebiT
aRiarebul finansur valdebulebebze
wminda mogeba savaluto operaciebze
sakomisio Semosavlebi
sakomisio xarjebi
sxva Semosavlebi
7
8
wminda arasaprocento Semosavali
saoperacio Semosavali
9
16, 18
18
10
personalis xarjebi
cveTa da amortizacia
aramaterialuri aqtivebis gaufasureba
sxva saoperacio xarjebi
wminda mogeba mogebis gadasaxadamde
mogebis gadasaxadis xarji
11
wminda mogeba periodisaTis
2014 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
45,276,367
(8,664,545)
36,646,833
(6,400,649)
36,611,822
30,246,184
(4,036,287)
(627,355)
32,575,535
29,618,829
(172,936)
697,084
71,333
(28,510)
349,984
115,821
419
(84,392)
117,493
916,955
149,341
33,492,490
29,768,170
(13,872,772)
(2,883,710)
(714,846)
(10,103,820)
(11,418,372)
(905,317)
(7,810,923)
5,917,342
9,633,558
(914,955)
(1,489,588)
5,002,387
8,143,970
-
-
5,002,387
8,143,970
sxva sruli Semosavali
sul sruli Semosavali wlisTvis
___________________________________
__________________________________
vusal verdievi
finansuri direqtori
giorgi mirotaZe
6 marti, 2015
Tbilisi, saqarTvelo
6 marti, 2015
Tbilisi, saqarTvelo
8-65 gverdebze mocemuli SeniSvnebi warmoadgens mocemuli finansuri angariSgebis ganuyofel
nawils.
3
finansuri mdgomareobis angariSgeba
2014 wlis 31 dekembris mdgomareobiT
(larSi)
SeniSvna
aqtivebi:
fuli da fulis eqvivalentebi
savaldebulo rezervi saqarTvelos erovnul bankSi
moTxovnebi bankebis mimarT
klientebze gacemuli sesxebi
dafarvis vadamde flobili investiciebi
ZiriTadi saSualebebi
gadavadebuli sagadasaxado aqtivebi
aramaterialuri aqtivebi
mimdinare sagadasaxado aqtivebi
sxva aqtivebi
12
13
14
15
16
11
18
17
sul aqtivebi
valdebulebebi da kapitali
valdebulebebi:
mogebasa da zaralSi realuri RirebulebiT
aRiarebuli finansuri valdebulebebi
bankebis depozitebi
klientebis depozitebi
nasesxebi saxsrebi
mimdinare sagadasaxado valdebulebebi
sxva valdebulebebi
subordinirebuli sesxi
19
20
21
22
23
24
sul valdebulebebi
kapitali:
saaqcio kapitali
gaunawilebeli mogeba
25
sul kapitali
sul valdebulebebi da kapitali
31 dekemberi,
2014
31 dekemberi,
2013
11,980,176
4,973,061
130,657,936
2,577,153
2,876,806
399,859
2,497,091
807,323
9,264,951
4,228,012
10,678,245
110,377,084
2,253,067
103,761
2,657,687
343,445
637,345
156,769,405
140,543,597
162,586
4,924,135
5,528,515
93,610,283
210,225
1,122,707
12,370,034
88,994,249
1,422,374
11,977,532
117,928,485
102,394,155
20,213,600
18,627,320
20,213,600
17,935,842
38,840,920
38,149,442
156,769,405
140,543,597
___________________________________
__________________________________
vusal verdievi
finansuri direqtori
giorgi mirotaZe
6 marti, 2015
Tbilisi, saqarTvelo
6 marti, 2015
Tbilisi, saqarTvelo
8-65 gverdebze TandarTuli SeniSvnebi warmoadgens mocemuli finansuri angariSgebis ganuyofel
nawils.
4
kapitalSi cvlilebebis angariSgeba
(larSi)
SeniSvna
1 ianvari, 2013
Cveulebrivi aqciebis gamoSveba
sul wlis sruli Semosavali
gamocxadebuli dividendebi
25
25
31 dekemberi, 2013
sul wlis sruli Semosavali
gamocxadebuli dividendebi
25
31 dekemberi, 2014
saaqcio
kapitali
gaunawilebeli
mogeba
sul
kapitali
8,210,400
13,191,701
21,402,101
12,003,200
-
8,143,970
(3,399,829)
12,003,200
8,143,970
(3,399,829)
20,213,600
17,935,842
38,149,442
-
5,002,387
(4,310,909)
5,002,387
(4,310,909)
20,213,600
18,627,320
38,840,920
___________________________________
__________________________________
vusal verdievi
finansuri direqtori
giorgi mirotaZe
6 marti, 2015
Tbilisi, saqarTvelo
6 marti, 2015
Tbilisi, saqarTvelo
nawils.
5
fuladi saxsrebis moZraobis angariSgeba
(larSi)
SeniSvna
fuladi saxsrebis moZraoba saoperacio saqmianobidan:
wlis mogeba
unaRdo erTeulebis koreqtireba:
gaufasurebis danakargebis rezervis xarji
saprocento sargeblis mqone aqtivebze
ZiriTadi saSualebebis realizaciiT miRebuli
(mogeba)/zarali
ucxouri valutis gacvliTi kursis cvlilebiT
miRebuli mogeba, wminda
Mzarali mogeba-zaralSi realuri RirebulebiT
aRricxul finansur valdebulebebze
daricxuli procentis cvlileba, wminda
cveTa da amortizacia
aramaterialuri aqtivebis gaufasureba
mogeba-zaralSi aRiarebuli mogebis gadasaxadis
xarji
fuladi saxsrebis Semodineba saoperacio
saqmianobidan, saoperacio aqtivebisa da
valdebulebebis cvlilebebamde
(zrda)/kleba saoperacio aqtivebSi:
savaldebulo rezervi saqarTvelos erovnul
bankSi
sxva aqtivebi
zrda/(kleba) saoperacio valdebulebebSi:
mogebasa da zaralSi realuri RirebulebiT
aRiarebuli finansuri valdebulebebi
bankebis depozitebi
sxva valdebulebebi
fuladi saxsrebis Semodineba/(gadineba) saoperacio
saqmianobidan dabegvramde
gadaxdili mogebis gadasaxadi
fuladi saxsrebis wminda Semodineba/(gadineba)
saoperacio saqmianobidan
6
2014 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
5,002,387
8,143,970
4,036,287
627,355
8,104
8,022
7
(311,791)
26,871
16,18
18
172,936
(265,489)
2,883,710
714,846
(507,662)
905,317
-
914,955
1,489,588
13,155,945
10,693,461
11,000,945
(804,313)
(745,049)
(19,624,503)
(169,981)
(4,228,012)
(27,149,712)
(88,728)
(10,350)
5,437,513
4,882,254
(299,667)
544,937
13,627,107
(657,383)
(21,032,367)
(1,783,911)
12,969,724
(22,816,278)
6
11
fuladi saxsrebis moZraobis angariSi (gagrZeleba)
(aTasobiT larSi)
fuladi saxsrebis moZraoba sainvesticio
saqmianobidan:
ZiriTadi saSualebebisa da aramaterialuri aqtivebis
SeZena
ZiriTadi saSualebebis realizaciidan miRebuli
Tanxebi
dafarvis vadamde flobili investiciebis SeZena
fuladi saxsrebis wminda gadineba sainvesticio
saqmianobidan
fuladi saxsrebis moZraoba safinanso saqmianobidan:
Cveulebrivi aqciebis gamoSvebidan miRebuli fuladi
saxsrebi
Cveulebriv aqciebze gadaxdili dividendebi
nasesxebi saxsrebidan miRebuli fuladi saxsrebi
nasesxebi saxsrebis dafarva
wminda fuladi saxsrebis Semodineba safinanso
saqmianobidan
gacvliTi kursis cvlilebis gavlena ucxour valutaSi
denominirebul fulad saxsrebze
wminda zrda fulsa da fulis eqvivalentebSi
fuli da fulis eqvivalentebi, wlis dasawyisi
fuli da fulis eqvivalentebi, wlis bolo
25
12
12
(4,071,108)
(4,069,288)
1,305
(2,495,964)
2,455
-
(6,565,767)
(4,066,833)
(4,310,909)
65,029,089
(64,523,271)
12,003,200
(3,399,829)
51,143,231
(29,812,041)
(3,805,091)
29,934,561
116,359
2,715,225
9,264,951
11,980,176
3,051,450
6,213,501
9,264,951
2014 wlis 31 dekembers dasrulebuli wlisaTvis bankis mier gadaxdilma da miRebulma procentma
Sesabamisad Seadgina 8,458,010 da 44,417,650 lari.
2013 wlis 31 dekembers dasrulebuli wlisaTvis bankis mier gadaxdilma da miRebulma procentma
Sesabamisad Seadgina 6,281,868 da 35,855,076 lari.
___________________________________
__________________________________
vusal verdievi
finansuri direqtori
giorgi mirotaZe
6 marti, 2015
Tbilisi, saqarTvelo
6 marti, 2015
Tbilisi, saqarTvelo
nawils.
7
finansuri angariSgebis SeniSvnebi
2014 wlis 31 dekembers dasrulebuli wlisaTvis
(qarTul larSi, Tu sxvagvarad ar aris miTiTebuli)
1.
organizacia
ss finka banki saqarTvelo (`banki~) aris daxuruli saaqcio sazogadoeba, romelic
saqarTveloSi, TbilisSi registrirebulia 2007 wlis 20 dekembers, saregistracio
nomriT 205235262. 2013 wlis 6 agvistomde bankis saqmianobas aregulirebda
saqarTvelos erovnuli banki (`seb~). amave periodSi banki saqmianobas warmarTavda
mikrosafinanso saqmianobis Sesaxeb kanonis Sesabamisad. 2013 wlis 6 agvistos bankma
saqarTvelos erovnuli bankidan miiRo sabanko licenzia da daiwyo srul sabanko
saqmianobaze gadasvlis procesi. bankis ZiriTad saqmianobas warmoadgens mikro da
mcire sesxebis gacema fizikur pirebze. banki saqmianobas warmarTavs zogadi sabanko
licenziis #252 Sesabamisad. sesxebi gaicema rogorc adgilobriv, aseve ucxour
valutaSi.
ss "finka banki saqarTvelos" 100%-is mflobelia "finka mikrofinans kooperativi"
(kooperativi, daregistrirebuli niderlandebSi amsterdamis savaWro palatis
savaWro niSniT 53004698 da oficialuri adgiliT amsterdamSi (“kooperativi”).
2014 wlis 31 dekembris mdgomareobiT, kooperativis wevrebi iyvnen:
1.
2.
aSS delaveris Statis kanonmdeblobiT registrirebuli SezRuduli
pasuxismgeblobis kompania "finka maikrofinans holding kompani", romlis
iuridiuli misamarTia: 2711, sentervil roudi, 400, uilmingtoni, delaveri 19808,
aSS. aRniSnuli organizacia flobs 99 xmis uflebas rogorc kooperativis a
wevri da 1 xmis uflebas, rogorc kooperativis b wevri.
aSS merilendis Statis kanonmdeblobiT registrirebuli SezRuduli
pasuxismgeblobis kompania "finka inTerneiSenali", romlis iuridiuli
misamarTia: 11, ist Ceiz striti, baltimori, merilendi 21202, aSS. aRniSnuli
organizacia flobs 1 xmis uflebas, rogorc kooperativis b wevri.
bankis iuridiuli misamarTia: saqarTvelo, Tbilisi, vaJa-fSavelas gamz. 71, 0186.
banks gaaCnia 40 (2013: 36) servis centri saqarTveloSi. 2014 wlis 31 dekembris
mdgomareobiT, bankis daqiravebuli TanamSromlebi Seadgendnen 739 adamians (2013: 642
adamians).
2014 da 2013 wlebis 31 dekembris mdgomareobiT "finka maikrofinans holding
kompanis" aqcionerebs warmoadgendnen:
31 dekemberi,
2014, %
31 dekemberi,
2013, %
pirveli donis aqcionerebi/gamoSvebuli saaqcio kapitalis
mflobelebi:
FINCA International Inc.
International Finance Corporation
KfW
Nederlandse Financierings Maatschappij voor Ontwikkelingslanden N.V
Credit Suisse Microfinance Fund Management Company
Triple Jump (ASN-NOVIB FONDS)
Triodos Investment Management
60.30
15.00
9.60
7.90
3.20
1.80
2.20
60.30
15.00
9.60
7.90
3.20
1.80
2.20
sul
100%
100%
"finka inTerneiSenali", dafuZnebulia vaSingtonSi da warmoadgens mikrosafinanso
institutebis qsels, romelsac filialebi/Svilobili kompaniebi gaaCnia msoflios
23 qveyanaSi.
8
finansuri angariSgebis SeniSvnebi (gagrZeleba)
"finka inTerneiSenali" aris aSS kanonmdeblobiT moqmedi arakomerciuli
korporacia da rogorc aseTi, misi wevrebi ar floben wils kompaniaSi da,
Sesabamisad, ar gaaCniaT ekonomikuri uflebebi. 2014 wlis 31 dekembris
mdgomareobiT, "finka inTerneSenalis" wevrebi arian: rupert skofildi, jon hetCi,
robert hetCi, riCard uiliamsoni.
finansuri angariSgeba damtkicebul iqna gamosaSvebad 2015 wlis 6 marts bankis
direqtorTa sabWos mier.
2.
buRaltruli aRricxvis ZiriTadi politikebi
Sesabamisobis angariSi
winamdebare finansuri angariSgeba momzadebulia finansuri angariSgebis
saerTaSoriso standartebis (“fass”) Sesabamisad.
finansuri angariSgeba momzadebulia imis gaTvaliswinebiT, rom banki warmoadgens
funqcionirebad sawarmos da axlo momavalSi gaarZelebs muSaobas.
winamdebare finansuri angariSgeba warmodgenilia qarTul larSi (`lari~), Tu
sxvagvarad ar aris miTiTebuli.
winamdebare finansuri angariSgeba momzadebulia istoriuli Rirebulebis
koncefciis safuZvelze. istoriuli Rirebuleba zogadad efuZneba saqonlis an
momsaxurebis sanacvlod miRebuli safasuris realur Rirebulebas.
realuri Rirebuleba aris is fasi, romelsac piri miiRebda aqtivis gayidvisas an
gadaixdida valdebulebis gasxvisebaSi saTanado tranzaqciaSi bazris monawileTa
Soris gazomvis dRes imis miuxedavad, SeiZleba Tu ara am fasze pirdapir
dakvirveba an misi gamoTvla Sefasebis sxva teqnikis gamoyenebiT. Aaqtivis 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:

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 1el 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 registrirebulia saqarTveloSi da saaRricxvo Canawerebs awarmoebs
saqarTvelos kanonmdeblobis Sesabamisad. winamdebare finansuri angariSgeba
momzadebulia aRniSnuli, kanoniT gansazRvruli sabuRaltro Canawerebidan da
koreqtirebulia fass-is mixedviT.
9
banki finansuri mdgomareobis angariSs waradgens likvidobis mixedviT. finansuri
mdgomareobis angariSgebis TariRidan 12 Tvis ganmavlobaSi (mimdinare) an 12 Tveze
meti drois ganmavlobaSi (grZelvadiani) aRdgenis an angariSsworebis analizi
warmodgenilia 30-e SeniSvnaSi.
funqcionaluri valuta
bankis finansuri angariSgebis yvela elementis sazom valutas warmoadgens valuta,
romelic gamoiyeneba im ekonomikur garemoSi, sadac banki axorcielebs saqmianobas
(“funqcionaluri valuta”). bankis funqcionaluri valutaa qarTuli lari. bankis
finansuri angariSgebis saprezentacio valutas warmoadgens qarTuli lari.
urTierTCaTvla
finansuri aqtivebi da finansuri valdebulebebi urTierTCaiTvleba da wminda
TanxiT aisaxeba finansuri mdgomareobis angariSgebaSi mxolod im SemTxvevaSi, Tu
banks aqvs iuridiuli ufleba, moaxdinos aRiarebuli Tanxebis urTierTCaTvla da
ganzraxuli aqvs, aqtivebi urTierTCaTvalos wminda RirebulebiT an erTdroulad
moaxdinos aqtivis realizacia da dafaros valdebulebi. banki mogeba-zaralisa da
sxva sruli Semosavlebis angariSgebaSi 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.
saprocento Semosavlebis da xarjebis aRiareba
finansuri aqtivebisgan miRebuli saprocento sargeblis aRiareba xdeba im
SemTxvevaSi, rodesac savaraudoa, rom banki miiRebs ekonomikur sargebels da
Semosavlis Sefaseba SesaZlebelia sakmarisi sizustiT. saprocento Semosavlebisa
da xarjebis aRiareba xdeba daricxvis meTodiT da aisaxeba efeqturi saprocento
ganakveTis meTodis gamoyenebiT. efeqturi saprocento ganakveTis meTodi
warmoadgens meTods, romlis saSualebiT gamoiTvleba finansuri aqtivis an
finansuri valdebulebis (an finansuri aqtivebis da an valdebulebebis jgufis)
amortizebuli Rirebuleba da saprocento Semosavali an xarji nawildeba Sesabamis
periodze.
efeqturi saprocento ganakveTi warmoadgens ganakveTs, romelic axdens
mosalodneli fuladi saxsrebis Semodinebis (im gadaxdili an miRebuli
mosakreblebis CaTvliT, romlebic efeqturi saprocento ganakveTis, garigebis
xarjebisa da sxva premiumisa Tu diskontis ganuyofel nawils warmoadgens)
diskontirebas finansuri aqtivis savaraudo sasargeblo moxmarebis periodis
amowurvamde, (an konteqstis mixedviT), ufro mokle vadaSi, Tavdapirvelad
aRiarebul wminda sabalanso Rirebulebamde.
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.
realuri RirebulebiT aRiarebuli aqtivebisgan miRebuli procenti
klasificirdeba, rogorc saprocento Semosavali.
10
sakomisio Semosavlebis aRiareba
sesxis gacemis sakomisio gadavaddeba sesxTan dakavSirebul pirdapir xarjebTan erTad
da AaRiardeba, rogorc sesxis efeqturi saprocento ganakveTis koreqtireba. rodesac
savaraudoa, rom sasesxo valdebuleba gamoiwvevs konkretuli sasesxo xelSekrulebis
gaformebas, sasesxo valdebulebis sakomisio gadavaddeba Sesabamis pirdapir
xarjebTan erTad da aRiricxeba, rogorc sesxis efeqturi saprocento ganakveTis
koreqtireba. Tu savaraudo ar aris, rom sasesxo valdebuleba gamoiwvevs konkretuli
sasesxo xelSekrulebis gaformebas, sasesxo valdebulebis sakomisios aRiareba xdeba
mogebasa da zaralSi sasesxo valdebulebis moqmedebis darCenili periodis
ganmavlobaSi. rodesac sasesxo valdebulebis moqmedebis vada iwureba sasesxo
xelSekrulebis gaformebis gareSe, sasesxo valdebulebis sakomisios aRiareba xdeba
mogebasa da zaralSi vadis amowurvis dRes. yvela sxva sakomisios aRiareba xdeba
momsaxurebis gawevisas.
finansuri instrumentebi
finansuri aqtivebis da valdebulebebis asaxva bankis finansuri mdgomareobis
angariSgebaSi xdeba maSin, rodesac igi xdeba xelSekrulebis monawile Sesabamis
finansur instrumentTan mimarTebaSi. finansuri aqtivebisa da valdebulebebis
regularuli xasiaTis Sesyidvisa da gayidvis aRiareba xorcieldeba
angariSsworebis TariRis mdgomareobiT. regularuli xasiaTis Sesyidva-gayidva
aris finansuri aqtivebis iseTi Sesyidva-gayidva, romelic moiTxovs aqtivis
miwodebas bazarze dadgenili wesiT an SeTanxmebiT gaTvaliswinebul vadebSi.
finansuri aqtivebisa da valdebulebebis Tavdapirveli aRiareba xdeba 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 samarTlian
Rirebulebas. finansuri aqtivebisa da valdebulebebis Sesyidvasa da gamoSvebasTan
dakavSirebuli garigebis Rirebuleba dauyovnebliv aisaxeba mogebasa da zaralSi.
finansuri aqtivebi
finansuri aqtivebi klasificirdeba Semdeg kategoriebad: fulad da fulis
eqvivalentebad, savaldebulo rezervebad seb-Si, “dafarvis vadamde flobil’’
investiciebad, ,,mogeba-zaralSi realuri RirebulebiT asaxul finansur aqtivebad,
da ,,sesxebad da moTxovnebad’’. klasifikacia damokidebulia finansuri aqtivebis
specifikasa da daniSnulebaze da ganisazRvreba Tavdapirveli aRiarebisas.
fuli da fulis eqvivalentebs Seadgens naRdi fuli, saqarTvelos erovnul bankSi
(`seb~) ganTavsebul sakorespondento da vadian depozitebze arsebuli SeuzRudavi
naSTebi, romelTa sawyisi dafarvis vada ganisazRvreboda 90 dRiT an naklebiT da,
sakredito dawesebulebebisgan misaRebi Tanxebi, romelTa sawyisi dafarvis vada
ganisazRvreboda 90 dRiT an naklebiT. fuli da fulis eqvivalentebi sakontraqto
valdebulebebisgan Tavisufalia.
savaldebulo rezervebi saqarTvelos erovnul bankSi
savaldebulo rezervebi saqarTvelos erovnul bankSi (seb) aisaxeba amortizebuli
RirebulebiT da warmoadgens saprocento sargeblis armqone savaldebulo rezervs,
romelic ar gamoiyeneba bankis yoveldRiur saqmianobaSi da Sesabamisad ar
ganixileba fulisa da fulis eqvivalentebis SemadgenlobaSi fuladi saxsrebis
moZraobis angariSgebis farglebSi.
11
finansuri aqtivebis da valdebulebebis asaxva bankis finansuri mdgomareobis
angariSgebaSi xdeba maSin, rodesac igi xdeba xelSekrulebis monawile Sesabamis
finansur instrumentTan mimarTebaSi. finansuri aqtivebisa da valdebulebebis
regularuli xasiaTis Sesyidvisa da gayidvis aRiareba xorcieldeba
angariSsworebis TariRis mdgomareobiT. regularuli xasiaTis Sesyidva-gayidva
aris finansuri aqtivebis iseTi Sesyidva-gayidva, romelic moiTxovs aqtivis
miwodebas bazarze dadgenili wesiT an SeTanxmebiT gaTvaliswinebul vadebSi.
finansuri aqtivebisa da valdebulebebis Tavdapirveli aRiareba xdeba 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 samarTlian
Rirebulebas. finansuri aqtivebisa da valdebulebebis Sesyidvasa da gamoSvebasTan
dakavSirebuli garigebis Rirebuleba dauyovnebliv aisaxeba mogebasa da zaralSi.
finansuri aqtivebi
finansuri aqtivebi klasificirdeba Semdeg kategoriebad: ,,mogeba-zaralSi realuri
RirebulebiT asaxul finansur aqtivebad, “dafarvis vadamde flobil’’
investiciebad ,,gasayidad arsebul’’ finansur aqtivebad da ,,sesxebad da
moTxovnebad’’. klasifikacia damokidebulia finansuri aqtivebis specifikasa da
daniSnulebaze da ganisazRvreba Tavdapirveli aRiarebisas.
bankis ZiriTad finansur aqtivebs warmoadgens fuli da fulis eqvivalentebi, seb-Si
arsebuli savaldebulo rezervi, moTxovnebi bankebis mimarT da sesxebi da
moTxovnebi.
fuli da fulis eqvivalentebs Seadgens naRdi fuli, saqarTvelos erovnul bankSi
(`seb~) ganTavsebul sakorespondento da vadian depozitebze arsebuli SeuzRudavi
naSTebi, romelTa sawyisi dafarvis vada ganisazRvreboda 90 dRiT an naklebiT da,
sakredito dawesebulebebisgan misaRebi Tanxebi, romelTa sawyisi dafarvis vada
ganisazRvreboda 90 dRiT an naklebiT. fuli da fulis eqvivalentebi sakontraqto
valdebulebebisgan Tavisufalia.
savaldebulo rezervebi saqarTvelos erovnul bankSi
savaldebulo rezervebi saqarTvelos erovnul bankSi (seb) aisaxeba amortizebuli
RirebulebiT da warmoadgens saprocento sargeblis armqone savaldebulo rezervs,
romelic ar gamoiyeneba bankis yoveldRiur saqmianobaSi da Sesabamisad ar
ganixileba fulisa da fulis eqvivalentebis SemadgenlobaSi fuladi saxsrebis
moZraobis angariSgebis farglebSi.
dafarvis vadamde flobili investiciebi aris arawarmoebuli finansuri aqtivebi,
fiqsirebuli an gansazRvradi gadaxdebiTa da dafarvis fiqsirebuli vadiT,
romelTa SenarCuneba dafarvamde banks ganzraxuli aqvs da es mis SesaZleblobebs
Seesabameba. dafarvis vadamde flobili investiciebi aRiricxeba amortizebuli
RirebulebiT, efeqturi saprocento ganakveTis meTodiT, gaufasurebis gamoklebiT.
Tu banki gadawyvets, dafarvis vadis dadgomamde gayidos an gadaaklasificiros
dafarvis vadamde flobili investiciebis ase Tu ise mniSvnelovani nawili (Tu es
ar xdeba konkretul specifiur viTarebaSi), es qmedeba gavrceldeba mTel
kategoriaze. aseT SemTxvevaSi gauyidavad darCenili nawili unda
12
gadaklasificirdes gasayidad arsebul aqtivebad. garda amisa, banks aekrZaleba
nebismieri finansuri aqtivis klasificireba dafarvis vadamde flobilad mimdinare
da momdevno ori finansuri wlis ganmavlobaSi.
mogebaSi an zaralSi realuri RirebulebiT asaxuli finansuri aqtivebi da
valdebulebebi
finansuri aqtivebi klasificirdeba mogebaSi an zaralSi realuri RirebulebiT
asaxul finansur aqtivebad, Tu finansuri aqtivi ganisazRvreba rogorc savaWrod
gankuTvnili, an mogebaSi an zaralSi asaxulia realuri RirebulebiT.
finansuri aqtivebi ganisazRvreba rogorc savaWrod gankuTvnili im SemTxvevaSi, Tu:

Sesyidulia axlo momavalSi gayidvis mizniT; an

Tavdapirveli aRiarebisas warmoadgens identificirebadi finansuri
instrumentebis portfelis nawils, romlebic erTad imarTeba da arsebobs
maTgan moklevadiani mogebis miRebis obieqturi maCvenebeli; an

ganekuTvneba warmoebul finansur instrumentebs im SemTxvevis garda, rodesac
warmoebul finansur instrumentebs gaaCniaT hejirebis instrumentis
daniSnuleba.
mogebaSi an zaralSi realuri RirebulebiT asaxuli finansuri aqtivebi da
valdebulebebi aRiricxeba realuri RirebulebiT Semdgomi Sefasebis nebismieri
mogeba an zaralis mogebaSi an zaralSi aRricxviT. wminda mogeba an zaralis
aRiareba moicavs nebismier saprocento sargebels finansur aqtivebze.
sesxebi da moTxovnebi
savaWro moTxovnebi, sesxebi da sxva moTxovnebi gansazRvruli an fiqsirebuli
gadaxdebiT, romlebic ar aris kotirebuli moqmed bazarze (maT Soris bankebis
mimarT moTxovnebis naSTebi, klientebis depozitebi 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, romelic ar aris arsebiTi.
mogeba-zaralSi realuri RirebulebiT asaxuli finansuri aqtivebis garda sxva
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.
gaufasurebis obieqturi maCveneblebi moicavs:

gamomSvebis an kontragentis mniSvnelovan finansur sirTuleebs; an

xelSekrulebis darRvevas, rac gulisxmobs procentis, an ZiriTadi Tanxis
gadaxdisuunarobas, an Tavis aridebas; an

procentis, an ZiriTadi Tanxis gadauxdelobas;

msesxeblis gakotrebas, an finansur reorganizacias; an

finansuri sirTuleebis gamo finansuri aqtivis moqmedi bazris gauqmebas.
13
finansuri aqtivebis garkveuli kategoriis SemTxvevaSi, magaliTad rogoricaa
sesxebi da moTxovnebi, aqtivebi, romlebic individualurad ar aris gaufasurebuli,
damatebiT fasdeba jgufuri gaufasurebis TvalsazrisiT. sesxebisa da moTxovnebis
gaufasurebis obieqturi safuZveli moicavs bankis 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 gaufasureba
ganisazRvreba rogorc sxvaoba aqtivis sabalanso Rirebulebasa da finansuri
aqtivis Tavdapirveli efeqturi saprocento ganakveTiT diskontirebuli momavali
fuladi nakadebis mimdinare Rirebulebas Soris.
finansuri aqtivebis sabalanso Rirebuleba pirdapir mcirdeba gaufasurebis
danakargebiT garda sesxebisa da moTxovnebisa, sadac sabalanso Rirebuleba
mcirdeba gaufasurebis angariSis gamoyenebiT. rodesac sesxis, an moTxovnis
amoRebis SesaZlebloba amowurulia igi Camoiwereba sarezervo angariSis
gamoyenebiT. wina periodSi Camowerili Tanxebis aRdgena aisaxeba rezervis
angariSze. gaufasurebis rezervis sabalanso Rirebulebis angariSis cvlileba
aisaxeba mogebasa da zaralSi.
amortizebuli RirebulebiT aRricxuli finansuri aqtivebis SemTxvevaSi, Tu
gaufasurebis xarji Semdgom periodSi Semcirda da es kleba obieqturad SeiZleba
ukavSirdebodes gaufasurebis aRiarebis Semdeg momxdar movlenas, xdeba adre
aRricxuli gaufasurebis xarjis gauqmeba mogeba-zaralSi ise, rom investiciis
sabalanso Rirebuleba gaufasurebis xarjis gauqmebis Semdeg ar aWarbebdes
amortizebul Rirebulebas gaufasurebis aRiarebis gareSe.
sesxebi, kontraqtis Secvlili pirobebiT
sadac SesaZlebelia banki cdilobs uzrunvelyofis dasakuTrebis magivrad
moaxdinos sesxis restruqturizacia. es SeiZleba moicavdes gadaxdis grafikis
gazrdasa da axali sesxis pirobebze SeTanxmebas. pirobebis Secvlis Semdeg
nebismieri gaufasureba fasdeba Tavdapirveli saprocento gadakveTis gamoyenebiT,
rogorc gamoiTvleboda pirobebis modifikaciamde da sesxi aRar iTvleba
gadavadebulad. 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 moTxovnebis Camowera
sesxebisa da moTxovnebis amoRebis SeuZleblobis SemTxvevaSi, maTi Camowera xdeba
sesxebis gaufasurebis danakargis rezervis gamoyenebiT. sesxebi da avansebi
eqvemdebareba Camoweras sabalanso angariSebidan magram kvlav rCeba garesabalanso
angariSebze da amoRebis procesi mimdinareobs manam sanam xelmZRvaneloba ar
amowuravs yvela SesaZleblobas. wina periodSi Camowerili Tanxebis aRdgena xdeba
finanuri aqtivebis gaufasurebis gaqviTviT da mogeba-zaralis da sxva sruli
Semosavlis angariSgebaSi aRdgenis periodSi aisaxeba.
finansuri aqtivebis aRiarebis Sewyveta
bankis finansuri aqtivebis aRiareba Sewydeba, rodesac aqtividan fuladi saxsrebis
miRebis uflebis kontraqtiT gaTvaliswinebuli vada amoiwura, an Tu bankma sxva
sawarmos gadasca finansuri aqtivebi da Sesabamisad aqtivis flobasTan
dakavSirebuli mniSvnelovani riskebi da Semosavlebi. Tu banki arc gadascems da
14
arc itovebs aqtivis flobasTan dakavSirebul mniSvnelovan riskebsa da
Semosavlebs da agrZelebs gadacemuli aqtivis kontrols, igi aRiarebs aqtivSi
SenarCunebul monawileobas da masTan dakavSirebul valdebulebas SesaZlo
gadasaxdeli Tanxis odenobiT. im SemTxvevaSi Tu banki itovebs gadacemul finansur
aqtivTan dakavSirebul mniSvnelovan riskebsa da Semosavlebs, igi agrZelebs
finansuri aqtivis da miRebuli fuladi saxsrebiT uzrunvelyofili sesxebis
aRiarebas.
finansuri valdebulebebi klasificirdeba, rogorc mogebaSi an zaralSi realuri
RirebulebiT asaxuli finansuri valdebulebebi an sxva finansuri valdebulebebi
mogebaSi an zaralSi realuri RirebulebiT asaxuli finansuri valdebulebebi
finansuri valdebulebebi klasificirdeba mogebaSi an zaralSi realuri
RirebulebiT asaxul finansur valdebulebebad, Tu finansuri valdebuleba
ganisazRvreba rogorc savaWrod gankuTvnili, an mogebaSi an zaralSi asaxulia
realuri RirebulebiT.
finansuri valdebuleba ganisazRvreba rogorc savaWrod gankuTvnili im
SemTxvevaSi, Tu:

aRebulia axlo momavalSi gamosyidvis mizniT; an

Tavdapirveli aRiarebisas warmoadgens identificirebadi finansuri
instrumentebis portfelis nawils, romlebic erTad imarTeba da arsebobs
maTgan moklevadiani mogebis miRebis obieqturi maCvenebeli; an

ganekuTvneba warmoebul finansur instrumentebs im SemTxvevis garda, rodesac
warmoebul finansur instrumentebs gaaCniaT hejirebis instrumentis
daniSnuleba.
sxva finansuri valdebulebebi
sxva finansuri valdebulebebi, maT Soris, bankebis depozitebi, klientebis
depozitebi, nasesxebi saxsrebi, subordinirebuli sesxi da sxva finansuri
valdebulebebi Tavdapirvelad aisaxeba realuri RirebulebiT garigebasTan
dakavSirebuli xarjebis gamoklebiT.
sxva finansuri valdebulebebis Semdgomi aRricxva xdeba amortizebuli
RirebulebiT efeqturi saprocento ganakveTis meTodis gamoyenebiT, xolo
saprocento xarji aRiardeba efeqturi ukugebis safuZvelze.
efeqturi saprocento ganakveTis meTodi warmoadgens meTods, romelic gamoiyeneba
sxva finansuri valdebulebis amortizebuli Rirebulebis gamosaTvlelad da
Sesabamis periodze saprocento xarjis gasanawileblad. efeqturi saprocento
ganakveTi warmoadgens ganakveTs, romelic Tavdapirveli aRiarebisas zustad axdens
mosalodneli fuladi gadaxdebis (gadaxdili an miRebuli yvela im sakomisios
CaTvliT, romelic Seadgens efeqturi saprocento ganakveTis, garigebis xarjebisa
da sxva premiumebisa Tu diskontebis ganuyofel nawils) diskontirebas finansuri
valdebulebis wminda sabalanso Rirebulebamde finansuri valdebulebis
moxmarebis mosalodneli vadis ganmavlobaSi, an sadac marTebulia, ufro mokle
vadaSi.
finansuri valdebulebebis aRiarebis Sewyveta
banki finansuri valdebulebebis aRiarebas wyvets maSin, rodesac valdebuleba
sruldeba, uqmdeba, an gasdis vada. sadac arsebuli finansuri valdebuleba
enacvleba meores imave msesxeblis mimarT mniSvnelovnad gansxvavebuli pirobebiT,
15
an arsebuli valdebulebis pirobebi mniSvnelovnad icvleba, amgvari cvlileba, an
modifikacia iTvleba Tavdapirveli valdebulebis aRiarebis Sewyvetad da axali
valdebulebis aRiarebad da sxvaoba sabalanso Rirebulebasa da gadaxdil, an
gadasaxdel anazRaurebas Soris aisaxeba mogebasa da zaralSi.
warmoebuli finansuri instrumentebi
banki kontraqtor bankebTan aformebs depozitis xelSekrulebebs raTa moaxdinos
valutebis gacvla. amgvari depozitebi, miuxedavad imisa, rom iuridiulad
damoukidebelia, grovdeba erTad da aRiricxeba, rogorc erTi warmoebuli
finansuri instrumenti (savaluto svopi) wminda poziciiT, sadac (a) depozitebis
xeSekruleba dadebulia erTsa da imave dros da miznebisaTvis. (b) hyavT erTi da
igive kontragenti; (g) ukavSirdebian erTi da imave risks da (d) ar arsebobs raime
calsaxa biznes mizani tranzaqciebis damoukideblad ganxorcielebisTvis, romlis
miRwevac ar SeiZleba erTi tranzaqciis gziT.
warmoebuli instrumentebis aRiareba Tavdapirvelad xdeba realuri RirebulebiT
warmoebis xelSekrulebis ZalaSi Sesvlis TariRisTvis da SemdgomSi xdeba maTi
xelaxali Sefaseba realuri RirebulebiT yoveli saangariSgebo periodisTvis.
Sefasebis Sedegad miRebuli mogeba an zarali aisaxeba mogeba-zaralis
angariSgebaSi dauyovnebliv.
banki, rogorc moijare
saoperacio ijaris gadaxdebi xarjad aRiardeba wrfiv safuZvelze saijaro
periodis ganmavlobaSi. es ar exeba SemTxvevebs, rodesac ijariT aRebuli aqtivis
ekonomikuri sargeblis moxmarebis droiT struqturas sistematizaciis sxva
safuZveli ukeT warmoadgens. saoperacio lizingis gamo warmoSobili
gauTvaliswinebeli ijara aRiardeba rogorc xarji am xarjis gawevis periodSi.
im SemTxvevaSi, Tu saoperacio ijaris gasaformeblad gaTvaliswinebulia
SeRavaTebi, xdeba maTi, rogorc valdebulebis aRiareba. SeRavaTebis jamuri
sargebeli aRiardeba xarjad wrfiv safuZvelze. es ar exeba SemTxvevebs, rodesac
ijariT aRebuli aqtivis ekonomikuri sargeblis moxmarebis droiT struqturas
sistematizaciis sxva safuZveli ukeT warmoadgens.
ZiriTadi saSualebebi aRiarebulia istoriul Rirebulebas gamoklebuli
dagrovili cveTa da dagrovili gaufasurebis danakargi, aseTis arsebobis
SemTxvevaSi.
cveTa aRiarebulia ise, rom Camoiweros Rirebuleba maTi sasargeblo moxmarebis
periodis manZilze. cveTa iangariSeba wrfivi meTodis gamoyenebiT Semdegi
sasargeblo gamoyenebis wlebis gaTvaliswinebiT:
wlebi
aveji da inventari
3-5
saofise da kompiuteruli mowyobilobebi
3-6
transporti
5
ijariT aRebuli qonebis keTilmowyoba
ijaris xelSekrulebis Sesabamisad
sxva
2-5
ijariT aRebuli qonebis keTilmowyoba amortizirdeba ijariT aRebuli qonebis
sasargeblo moxmarebis vadis ganmavlobaSi. SekeTebasa da ganaxlebasTan
dakavSirebuli xarjebi aRiardeba gawevisTanave da warmoadgens saoperacio
xarjebs, an eqvemdebareba kapitalizacias, Tu arsebobs amis sakmarisi safuZveli.
16
ZiriTadi saSualebebis sabalanso Rirebulebebi gadaixedeba yovel saangariSo dRes
imis Semowmebis mizniT, xom ar aris saSualeba aRricxuli amoRebad Tanxaze meti
TanxiT. amoRebadi Tanxa aris umetesi erTi mxriv, realuri Rirebulebisa da
gayidvis xarjebis sxvaobas, da meore mxriv, gamoyenebul Rirebulebas Soris. Tu
sabalanso Rirebuleba aWarbebs savaraudo amoRebad Tanxas, xdeba aqtivebis
Camowera amoRebad Tanxamde; gaufasureba aRiardeba Sesabamis periodSi da Sedis
saoperacio xarjebSi. gaufasurebis danakargis aRiarebis Semdeg, ZiriTad
saSualebebze daricxuli cveTa koreqtirdeba momaval periodebSi aqtivebis
Sesworebuli sabalanso Rirebulebisa da misi narCeni Rirebulebis (Tu aseTi
arsebobs) sxvaobis gadasanawileblad moxmarebis sasargeblo vadis ganmavlobaSi.
ZiriTadi saSualeba Camoiwereba realizaciisas, an im SemTxvevaSi, Tu maTi
gamoyenebis Sedegad ar ivaraudeba momavali ekonomikuri sargeblis miReba.
ZiriTadi saSualebebis erTeulebis gayidviT an CamoweriT miRebuli mogeba an
zarali warmoadgens sxvaobas realizaciis Sedegad miRebul wminda fulad
saxsrebsa da aqtivis sabalanso Rirebulebas Soris, romelic aisaxeba mogebasa da
zaralSi.
calke Sesyiduli aramaterialuri aqtivebi
calke Sesyiduli aramaterialuri aqtivebi, gansazRvruli moxmarebis vadiT,
aRiricxeba TviTRirebulebiT, dagrovili amortizaciis da gaufasurebis
danakargebis gamoklebiT. amortizaciis gaangariSeba warmoebs wrfivi meTodis
safuZvelze maTi eqspluataciis vadis mixedviT. aramaterialuri aqtivebis
sasargeblo moxmarebis vadis da amortizaciis meTodis gadaxedva xorcieldeba
TiToeuli saangariSgebo periodis bolosaTvis daSvebebSi nebismieri cvlilebis
efeqtis gaTvaliswinebiT. sargeblobis ganusazRvreli vadis mqone, calke SeZenili
aramaterialuri aqtivebi aRiricxeba TviTRirebulebiT gaufasurebis Sedegad
miRebuli zaralis gamoklebiT. aramaterialuri aqtiebi fasdeba gaufasurebaze, roca
arsebobs amis indikatori.
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 fulad saxsrebsa da aqtivis
sabalanso Rirebulebas Soris, romelic aisaxeba mogebasa da zaralSi aqtivis
realizaciisas.
materialuri da aramaterialuri aqtivebis gaufasureba
Cveuli saqmianobis procesSi banki ganixilavs ZiriTad saSualebebsa da
aramaterialur aqtivebs, am aqtivebis gaufasurebis obieqturi maCveneblebis
gamovlenis mizniT. aseTi maCveneblis arsebobis SemTxvevaSi, aqtivis aRdgeniTi
Rirebuleba fasdeba gaufasurebis masStabebis gansazRvrisaTvis (aseTis arsebobis
SemTxvevaSi). im SemTxvevaSi, Tu SeuZlebelia individualuri aqtivis aRdgeniTi
Rirebulebis dadgena banki gansazRvravs im fuladi saxsrebis generirebis
erTeulis aRdgeniT Rirebulebas, romelsac ganekuTvneba aqtivi. ganawilebis
marTebuli da Tanmimdevruli safuZvlis arsebobis SemTxvevaSi korporatiuli
aqtivebi aseve nawildeba fuladi saxsrebis generirebis individualur erTeulebze,
an am erTeulebis ufro patara jgufebze, romelTa marTebuli ganawilebis
safuZveli arsebobs.
17
ganusazRvreli sargeblobis vadis mqone aramaterialuri aqtivebi da
gamosayeneblad jer araxelmisawvdomi aramaterialuri aqtivebi gaufasurebis
dasadgenad mowmdeba sul mcire yovelwliurad da nebismier dros, roca arsebobs
gaufasurebis indikatori.
aRdgeniTi Rirebuleba aris samarTlian Rirebulebas gamoklebuli gayidvis
xarjebi da samomxmareblo Rirebulebas Soris umetesi. gamoyenebiTi Rirebulebis
Sefasebisas momavalSi misaRebi fuladi nakadebi dRevandel Rirebulebamde
eqvemdebareba diskontirebas gadasaxadamde arsebuli saprocento ganakveTiT,
romelic asaxavs arsebuli bazris Sefasebas fulis RirebulebiT droSi da
iTvaliswinebs aqtivisaTvis damaxasiaTebel riskebs, romelTa safuZvelze
momavalSi misaRebi fuladi nakadebis koreqtireba ar ganxorcielebula.
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
danakargebi aRiarebas eqvemdebareba dauyovnebliv mogebasa da zaralSi.
gaufasurebis danakargis gauqmebis SemTxvevaSi aqtivis (an fulis generirebis
erTeulis) sabalanso Rirebuleba izrdeba gauqmebuli TanxiT ise, rom gazrdilma
sabalanso Rirebulebam ar gadaaWarbos narCen Rirebulebas, romlis aRiarebas
adgili eqneboda im SemTxvevaSi, Tu wina wlebSi aqtivis (an fulis generirebis
erTeulis) gaufasurebis danakargebis aRiareba ar momxdariyo. gaufasurebis
danakargis gauqmeba xdeba dauyovnebliv mogebasa da zaralSi
gadasaxadebi
mogebis gadasaxadis xarji warmoadgebs mimdinare da gadavadebuli
gadasaxadis jams.
mimdinare gadasaxadi
mimdinare gadasaxadis xarji gamoiTvleba wlis dasabegri mogebidan. dasabegri
mogeba gansxvavdeba wminda mogebisagan, romelic asaxulia mogeba-zaralis
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. bankis mimdinare gadasaxadis
xarji gaangariSebulia im sagadasaxado ganakveTiT, romlebic moqmedebda
saangariSgebo periodis bolosTvis.
gadavadebuli gadasaxadi
gadavadebuli gadasaxadi aris gadasaxdeli an gasaqviTi gadasaxadi, romelic
mosalodnelia warmoiqmnas finansur angariSgebaSi asaxuli aqtivebis da
valdebulebebis narCen RirebulebaTa Soris sxvaobaze Sesabamis dasabegr bazaze,
romelic gamoiyeneba dasabegri mogebis gaangariSebisaTvis. gadavadebuli
sagadasaxado valdebulebebi Cveulebriv aRiarebas eqvemdebareba yvela droebiTi
sxvaobisaTvis, xolo gadavadebuli sagadasaxado aqtivebi aRiarebas eqvemdebareba
imdenad, ramdenadac arsebobs safuZvliani molodini imisa, rom iarsebebs dasabegri
mogeba, romelsac gamoakldeba gamosaqviTi droebiTi sxvaoba. aqtivebis da
valdebulebebis aRiareba ar xdeba, Tu droebiTi gansxvaveba gamowveulia gudvilis,
an aqtivebis da valdebulebebis pirveladi aRiarebiT im operaciebSi (sawarmoTa
gaerTianebis garda), romelic zemoqmedebas ar axdens rogorc sagadasaxado
mogebaze aseve buRaltrul mogebaze.
gadavadebuli sagadasaxado aqtivebis sabalanso Rirebuleba eqvemdebareba
gadaxedvas yoveli saangariSgebo periodisaTvis da mcirdeba imdenad, ramdenadac
18
aRar arsebobs sakmarisi dasabegri mogebis molodini, romelic gamoyenebuli iqneba
yvela aqtivis an aqtivebis nawilis aRsadgenad.
gadavadebuli gadasaxadis aqtivebi da valdebulebebi iangariSeba im sagadasaxado
ganakveTiT, romelic mosalodnelia valdebulebis gastumrebis an aqtivis
realizebis periodisaTvis im sagadasaxado ganakveTis safuZvelze (sagadasaxado
kanonmdebloba), romelic ZalaSi Sevida saangariSgebo periodis bolosaTvis.
gadavadebuli sagadasaxado valdebulebebisa da aqtivebis Sefaseba asaxavs
sagadasaxado Sedegebs, romlebic moyveba saangariSgebo periodis bolos bankis
mier aqtivebisa da valdebulebebis sabalanso Rirebulebis aRdgenas, an dafarvas.
mimdinare da gadavadebuli gadasaxadebi mocemuli wlisaTvis
mimdinare da gadavadebuli gadasaxadebi aisaxeba mogeba-zaralSi.
saoperacio gadasaxadebi
saqarTvelos aseve gaaCnia sxva gadasaxadebi, romlebic ganisazRvreba bankis
saqmianobidan gamomdinare. es gadasaxadebi mogeba-zaralis angariSgebaSi aisaxeba
rogorc saoperacio xarjebis nawili.
pirobiTi valdebulebebi
pirobiTi valdebulebebi ar aisaxeba finansuri mdgomareobis angariSSi, magram
warmodgenilia angariSsworebisas saxsrebis nebismieri gadinebis SesaZleblobis
arsebobamde. pirobiTi aqtivi finansuri mdgomareobis angariSSi ar aisaxeba, magram
warmodgenilia im SemTxvevaSi, Tu ekonomikuri mogebis miRebaa navaraudevi.
ucxouri valuta
bankis finansuri angariSgebis momzadebisas bankis funqcionirebadi valutis garda
sxva valutaSi (ucxour valutaSi) ganxorcielebuli garigebebi aisaxeba garigebis
TariRisaTvis moqmedi gacvliTi kursiT. TiToeuli saangariSgebo periodis bolos,
ucxour valutaSi denominirebuli monetaruli erTeulebi am TariRisaTvis
arsebuli gacvliTi kursiT eqvemdebareba gadafasebas. sakurso sxvaobebi fulad
erTeulebze aisaxeba mogebasa da zaralSi maTi faqtiuri gancdis periodSi.
bankma finansuri angariSgebis momzadebisas gamoiyena Semdegi gacvliTi kursebi:
lari/1 aSS dolari
lari/1 evro
31 dekemberi,
2014
31 dekemberi,
2013
1.8636
2.2656
1.7363
2.3891
uzrunvelyofa
banki uzrunvelyofas iTxovs klientebis valdebulebebze, sadac es iTvleba
marTebulad. Cveulebriv uzrunvelyofa gulisxmobs klientis aqtivebis dayadaRebas
da banks aZlevs am aqtivebis moTxovnis uflebas, rogorc arsebul, aseve momaval
valdebulebebze.
19
sawesdebo kapitali
sawesdebo kapitalSi Senatanebi aRiardeba TviTRirebulebiT, xarjebi, romlebic
pirdapir dakavSirebulia axali aqciebis gamoSvebasTan, garda sawarmoTa Serwymisa,
mogebis gadasaxadis gamoklebiT, amcirebs kapitals.
3.
xelmZRvanelobis gansjis sferoebi da Sefasebis arasarwmunoobis umTavresi
wyaroebi
bankis 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
gamocdilebas da mraval sxva faqtors, romlebic marTebulad iTvleba. faqtiuri
Sedegebi SeiZleba gansxvavdebodes am Sefasebebisgan.
Sefasebebi da Sesabamisi daSvebebi gadaixedeba regularulad. 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.
Sefasebis 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
banki regularulad ganixilavs sakuTar sesxebsa da moTxovnebs gaufasurebis
Sefasebis mizniT. gaufasurebis danakargebis aRiarebis mizniT banki sakuTari
sesxebisa da moTxovnebis portfelSi adgens sesxebis gaufasurebis rezervs. banki
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) bankis mier gansazRvrul danakargebsa
da realur danakargebs Soris nebismieri mniSvnelovani sxvaoba gamoiwvevs bankis
mxridan rezervebis iseT koreqtirebas, romelmac mniSvnelovani Tanxis SemTxvevaSi
SeiZleba arsebiTi gavlena iqonios momaval finansur angariSgebaze.
banki iyenebs individualuri da jgufuri Sefasebis erTobliobas gaufasurebis
rezervis dasadgenad nebismieri angariSgebis TariRisTvis. individualurad fasdeba
is sesxebi da moTxovnebi, romlebic miiCneva individualurad mniSvnelovnad.
sesxebi da moTxovnebi, romelTa balansi aRemateba sawesdebo kapitalis 0.5% -s
miiCneva individualurad mniSvnelovnad.
individualurad mniSvnelovani sesxebi da moTxovnebi, romlebic ar aris
gaufasurebuli, iseve rogorc danarCeni sesxebi da moTxovnebi, romelTa
individualuri Sefasebac ar momxdara, koleqtiurad fasdeba gaufasurebis
dasadgenad. koleqtiurad Sefasebuli sesxebi da moTxovnebi jgufdeba saerTo
riskis, maxasiaTeblebis da vadagadacilebis statusis mixedviT da fasdeba
Sesabamisad. koleqtiuri Sefasebis meTodologia cdilobs uzrunvelyos, rom
gaufasurebis rezervi iTvaliswinebs momxdari zaralis movlenebs, romlebic ar
gamovlenila individualuri Sefasebisas.
20
finansuri aqtivebis gaufasurebis rezervi finansur angariSgebaSi ganisazRvra
arsebuli ekonomikuri da politikuri pirobebis safuZvelze. bankisTvis am etapze
rTulia imis prognozi Tu ra cvlilebebia mosalodneli am pirobebSi
saqarTveloSi da ra gavlena eqneba momaval periodSi am cvilebebs finansuri
aqtivebis gaufasurebis rezervis adeqvaturobaze.
2014 da 2013 wlis 31 dekembris mdgomareobiT klientebze gacemulma sesxebma
mTlianad Seadgina 133,316,232 da 111,196,113, lari Sesabamisad, xolo gaufasurebis
danakargebis rezervma Seadgina 2,658,296 da 819,029 lari Sesabamisad.
ZiriTadi saSualebebis sasargeblo moxmarebis periodi
ZiriTadi saSualebebi aRiarebulia istoriul Rirebulebas gamoklebuli
dagrovili cveTa da dagrovili gaufasurebis danakargi, aseTis arsebobis
SemTxvevaSi. sasargeblo moxmarebis vadis gansazRvra bankis menejmentis gansjis
sagania, romelic emyareba menejmentis gamocdilebas msgavs aqtivebTan dakavSirebiT.
sasargeblo moxmarebis vadis gansazRvrisas menejmenti iTvaliswinebs ZiriTadi
saSualebis mosalodnel gamoyenebas, teqnologiur moZvelebas, fizikur cveTas da
im garemos, romelSic aqtivi operirebs. Nnebismier aRniSnul garemoebaSi
cvlilebam, SesaZloa samomavlo cveTis ganakveTis koreqtireba gamoiwvios.
gadavadebuli sagadasaxado aqtivebis aRdgenadoba
bankis xelmZRvaneloba darwmunebulia, rom gadafasebis rezervebi gadavadebul
sagadasaxado aqtivebTan mimarTebaSi angariSgebis TariRisTvis aucilebeli ar
aris; savaraudod gadavadebuli sagadasaxado aqtivebi mTlianad realizdeba.
gadavadebuli mogebis gadasaxadis aqtivis sabalanso Rirebuleba 2014 da 2013 wlis
31 dekembris mdgomareobiT, Sesabamisad, Seadgens 399,859 da 103,761 lars.
4.
axali da Sesworebuli finansuri angariSgebis saerTaSoriso standartebis
(fass) gamoyeneba
mimdinare wels bankma miiRo Semdegi axali da redaqtirebuli standartebi da
interpretaciebi:





Sesworebebi fass 10-Si, fass 12-sa da bass 27-Si – sainvesticio sawarmo
Sesworebebi bass 32-Si – finansuri aqtivebisa da finansuri valdebulebebis
urTierTCaTvla
Sesworebebi bass 36-Si – aRdgenadi Tanxebis ganmarteba arasafinanso
aqtivebisaTvis
Sesworebebi bass 39-Si – warmoebuli instrumentebis daTmoba da hejirebis
aRricxvis uwyvetoba
fassik 21 – mosakreblebi
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”.
aRniSnuli Sesworebebi bankis finansur angariSebze ar moqmedebs, radgan banks
urTierTCasaTvleli finansuri aqtivebi da finansuri valdebulebebi ar gaaCnia.
21
Sesworeba standartSi bass 36-Si – amoRebadi Rirebulebis ganmarteba arafinansuri
aqtivebisaTvis. bass 36-is SesworebiT aqtivis an fulis gamommuSavebeli erTeulis
amoRebadi Rirebulebis ganmartebis valdebuleba Semoifargleba im periodiT,
romlis drosac moxda gaufasurebis zaralis aRiareba an gauqmeba. garda amisa, es
Sesworeba afarToebs da gansazRvravs ganmartebis im moTxovnas, romelic exeba
iseT SemTxvevebs, rodesac aqtivis an fulis gamommuSavebeli erTeulis amoRebadi
odenoba dadginda realuri Rirebulebis safuZvelze gayidvis xarjebis gamoklebiT.
axlad dadgenili ganmartebebi moicavs realur RirebulebaTa ierarqias, ZiriTad
daSvebebsa da Sefasebis teqnikas, rac fass 13 “realuri Rirebulebis gansazRvra”
standartiT gaTvaliswinebul ganmartebebs Seesabameba.
es Sesworebebi exeba mxolod me-18 SeniSvnaSi warmodgenil ganmartebebs.
fassik 21 – mosakreblebi. es interpretacia vrceldeba xelisuflebis mier
dawesebul yvela gadaxdaze, garda mogebis gadasaxadisa, romelic bass 12-is
kompetenciis sferoa da kanondarRvevebisaTvis gaTvaliswinebul jarimebsa da
sauravebs. interpretacia ganmartavs, rom mosakreblis gadaxdis valdebulebis
aRiareba mxolod maSin unda moxdes, rodesac mavaldebulebeli movlena damdgaria.
interpretacia gvaZlevs ganmartebas imazec, rogor unda ganisazRvros, unda moxdes
Tu ara valdebulebis aRiareba progresulad konkretuli periodis ganmavlobaSi
Tu srulad konkretul dRes.
mocemul finansur angariSgebaze, bankis politikis cvlilebis garda,
interpretacias raime zegavlena ar mouxdenia.
banks vadamde ar miuRia raime sxva standarti, Sesworeba Tu interpretacia,
romelic gamoica, magram jer ar amoqmedebula.
axali da redaqtirebuli, gamoqveynebuli, magram ZalaSi jer arSesuli fass-ebi
banki ar iyenebs Semdeg axal da redaqtirebul, gamoqveynebul magram ZalaSi jer
arSesul fass-ebs:

Sesworeba bass 19-Si – sapensio gegma dadgenili gadaxdebiT: TanamSromelTa
Senatanebi1;

fass-ebis wliuri redaqtirebis 2010-2012 wlebis cikli1;

fass-ebis wliuri redaqtirebis 2011-2013 wlebis cikli1;

fass-ebis wliuri redaqtirebis 2012-2014 wlebis cikli ;

fass 14 – maregulirebeli gadavadebuli angariSebi2;

Sesworebebi bass 16-sa da bass 38-Si – cveTisa da amortizaciis misaRebi
meTodebis ganmarteba2;

Sesworebebi bass 27-Si – wilobrivi monawileobis meTodi damoukidebel
finansur angariSebSi2;

Sesworebebi bass 16 da bass 41 – soflis meurneoba: nayofiani mcenareebi2;

Sesworebebi fass 11-Si – erTobliv saqmianobaSi wilis Sesyidvis aRricxva2;

Sesworebebi fass 10-sa da bass 28-Si – aqtivebis gayidva an dabandeba mekavSire
an erTobliv sawarmoSi2;

fass 15 – Semosavali klientebTan gaformebuli kontraqtebidan3;

fass 9 – finansuri instrumentebi4.
1
2
ZalaSia 2014 wlis 1 ivliss an mis Semdeg dawyebuli wliuri periodebisaTvis, vadamdeli
gamoyeneba daSvebulia.
22
2
ZalaSia 2016 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisaTvis, vadamdeli
3
ZalaSia 2017 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisaTvis, vadamdeli
4 ZalaSia 2018 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisaTvis, vadamdeli
fass 15 – Semosavali klientebTan gaformebuli kontraqtebidan. 2014 wlis maisSi
gamoica fass 15, romelic mewarme pirebs klientebTan gaformebuli kontraqtebidan
miRebuli Semosavlebis aRricxvis erTian, srul models sTavazobs. ZalaSi Sesvlis
Semdeg fass 15 Caanacvlebs Semosavlis aRiarebis arsebul princips, maT Soris bass
18 – Semosavlebi, bass 11 – samSeneblo kontraqtebi da maTTan dakavSirebul
interpretaciebs.
fass 15-is amosavali principi imaSi mdgomareobs, rom pirma Semosavali ise unda
aRiaros, rom amiT asaxos klientebisaTvis nakisri saqonlisa Tu momsaxurebis
gadacema iseTi TanxiT, romelic asaxavs anazRaurebas, ris miRebasac piri
varaudobs am saqonlisa da momsaxurebis sanacvlod. kerZod, standarti gvTavazobs
erT, principebze dafuZnebul, xuTetapian models, romelic klientebTan
gaformebuli yvela kontraqtze vrceldeba:

klientTan kontraqtis identificireba;

sakontraqto valdebulebebis dadgena;

tranzaqciis fasis gansazRvra;

tranzaqciis fasis mikuTvneba sakontraqto valdebulebasTan;

Semosavlis aRiareba, rodesac (an Tu) piri sakontraqto valdebulebas
Seasrulebs.
fass 15-is mixedviT, sawarmo Semosavals aRiarebs sakontraqto valdebulebis
Sesrulebisas, anu maSin, rodesac Sesabamis valdebulebasTan dakavSirebul
saqonelsa Tu momsaxurebaze “kontroli” klients gadaecema. ufro direqtiuli
xasiaTis instruqcia daemata iseT Temebs, rogoricaa, magaliTad, Semosavlis
aRiarebis momenti, cvladi anazRaurebis aRricxva, kontraqtis Sesrulebisa da
miRebis xarjebi da sxva msgavsi aspeqtebi. aseve Semodis Semosavlis ganmartebis
axali moTxovnebi.
bankis xelmZRvaneloba ar varaudobs, rom aRniSnuli Sesworebebis gamoyenebas
bankis finansur angariSgebaze mniSvnelovani zegavlena eqneba.
fass 9 - finansuri instrumentebi. 2009 wlis noemberSi gamoqveynebuli fass 9 axal
moTxovnebs awesebs finansuri aqtivebis klasifikaciisa da gazomvis TvalsazrisiT.
2010 wlis oqtomberSi fass 9-Si Sevida Sesworeba, romelic iTvaliswinebs
moTxovnebs finansuri valdebulebebis klasifikaciis, gazomvisa da aRiarebis
gauqmebis TvalsazrisiT. 2013 wlis noemberSi ki mas daemata axali moTxovna
hejirebis zogad aRricxvasTan dakavSirebiT. 2014 wlis ivlisSi buRaltruli
aRricxvis saerTaSoriso standartebis sabWom gamoaqveyna fass 9-is saboloo
versia. igi mTlianobaSi moicavs finansuri aqtivebis gaufasurebis moTxovnebsa da
mcire Sesworebebs, romlebic finansuri aqtivebis klasifikaciisa da gazomvis
moTxovnebs exeba. fass 9 miznad isaxavs, Caanacvlos bass 39 – finansuri
instrumentebi: aRiareba da gazomva.
fass 9-is ZiriTadi moTxovnebi:

finansuri aqtivebis klasifikacia da gazomva. finansuri aqtivebi
klasificirdeba im biznes-modelis mixedviT, romelSic xdeba maTi floba da
sakontraqto fuladi saxsrebis moZraobis maxasiaTeblebis gaTvaliswinebiT.
23
kerZod, savalo instrumentebi, romlebsac piri 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, Tavdapirveli aRiarebis Semdgom gaizomos
amortizebuli RirebulebiT. fass 9-is 2014 wlis redaqciaSi Semotanilia
savalo instrumentebis aRricxvis axali kategoria “realuri Rirebuleba sxva
srul SemosavalSi”. aRniSnuli exeba savalo instrumentebs, romlebic
moqceulia iseT biznes-modelSi, romlis mizani miiRweva sakontraqto fuladi
nakadebis SegrovebiTa da finansuri aqtivebis gayidviT. aRniSnul savalo
instrumentebSi gaTvaliswinebuli unda iyos finansuri aqtivis sakontraqto
pirobebi, romlebic konkretul dRes warmoSobs iseTi fuladi saxsrebis
moZraobas, rac ZiriTadi Tanxis gadaxdebsac warmoadgens da darCenili Tanxis
procentis gadaxdebsac. amgvari savalo instrumentebi, Tavdapirveli aRiarebis
Semdeg, izomeba realuri RirebulebiT sxva srul SemosavlebSi. yvela sxva
savalo da wilobrivi instrumentebi izomeba realuri RirebulebiT. garda
amisa, fass 9-is mixedviT, pirs SeuZlia Seuqcevadad warmoadginos kapitalSi
investiciis (ara savaWrod gankuTvnilisa) realuri Rirebulebis
retrospeqtiuli cvlilebebi da mogeba-zaralSi mxolod dividenduri
Semosavlebi asaxos.

finansuri valdebulebebis klasifikacia da gazomva. finansuri valdebulebebi
bass 39-is moTxovnebis msgavsad klasificirdeba. Tumca, arsebobs gansxvaveba
mewarme piris sakredito riskis gazomvis moTxovnebSi. fass 9 iTxovs, rom am
valdebulebis sakredito riskis cvlilebiT gamowveuli realuri Rirebulebis
cvlilebis odenoba warmodgenili iqnes sxva srul SemosavlebSi, Tu
valdebulebis sakredito riskis cvlilebis Sedegebis aRiareba sxva srul
SemosavlebSi sabuRaltro Seusabamobas Seqmnis an gazrdis mas mogeba-zaralSi.
finansuri valdebulebis sakredito riskiT gamowveuli realuri Rirebulebis
cvlileba SemdgomSi mogeba-zaralSi ar reklasificirdeba.

gaufasureba. fass 9-is 2014 wlis redaqciaSi Semotanilia finansuri aqtivebis
gaufasurebis gazomvis “mosalodneli sakredito danakargis” modeli, rac bass
39-is gaweuli sakredito danakargis modelis sapirispiroa. mosalodneli
sakredito danakargis modeli mewarme pirs avaldebulebs, yovel saangariSo
dRes aRricxos mosalodneli sakredito danakargebi da maTi cvlileba ise, rom
man asaxos sakredito riskis cvlileba Tavdapirveli aRiarebis Semdgom.
sxvagvarad rom vTqvaT, aRar aris aucilebeli sakredito danakargis aRiarebas
win sakredito xdomileba uswrebdes.

hejirebis aRricxva. Semotanilia hejirebis aRricxvis axali modeli, romelic
ufro kargad Seesabameba finansuri da arafinansuri riskis poziciebis
hejirebisas mewarmis riskis marTvis zomebis xasiaTisas. fass 9 mewarmeebs
sTavazobs ufro moqnil midgomas hejirebis aRricxvis tranzaqciebis tipebTan
mimarTebaSi. kerZod, gafarToebulia im instrumentebis saxeobaTa rigi,
romlebic klasificirdeba hejirebis intrumentebad da arasafinanso
erTeulebis riskis komponentebis iseTi tipebis raodenoba, romlebic SeiZleba
hejirebis aRricxvisTvis gamoviyenoT. garda amisa, efeqturobis testi gauqmda
da Canacvlda “ekonomikuri urTierTobis” principiT. aseve aRar aris saWiro
hejirebis efeqturobis retrospeqtiuli Sefaseba. Semotanilia ganmartebis
gazrdili moTxovnebi mewarmis riskis marTvis RonisZiebebTan dakavSirebiT.

aRiarebis Sewyveta. finansuri aqtivebisa da valdebulebebis aRiarebis Sewyvetis
moTxovnebi gadmotanilia bass 39-dan.
standarti savaldebulod ZalaSi Sedis 2018 wlis 1 ianvars. dasaSvebia misi vadamde
adre danergvac. fass 9-is gamoyenebis SerCeuli midgomis gaTvaliswinebiT,
standartze gadasvlisas SesaZlebelia, sxvadasxva moTxovna angariSgebis
momzadebisas erTdroulad ki ar iqnes gaTvaliswinebuli, aramed sxvadasxva dros.
24
bankis xelmZRvanelobis prognoziT, momavalSi fass 9-is gamoyenebam SeiZleba
mniSvnelovani zegavlena iqonios bankis finansur aqtivebTan da finansur
valdebulebebTan dakavSirebiT naCveneb Tanxebze. Tumca, detaluri Semowmebis
gareSe fass 9-is efeqtze adekvaturi msjeloba aragonivruli iqneboda.
Sesworeba bass 16-sa da bass 38-Si – cveTisa da amortizaciis misaRebi meTodebis
ganmarteba. bass 16-is Sesworeba mewarmes ukrZalavs ZiriTadi saSualebebis cveTis
daricxvas Semosavlis safuZvelze. bass 38-is Sesworebas Semoaqvs gabaTilebadi
varaudi, rom Semosavali ar warmoadgens aramaterialuri aqtivis amortizaciis
saTanado safuZvels. es varaudi mxolod maSin SeiZleba gabaTildes, rodesac
aramaterialuri aqtivi gamoxatulia, rogorc Semosavlis zoma an maSin, rodesac
SeiZleba Cveneba, rom Semosavali da aramaterialuri aqtivisgan misaRebi
ekonomikuri sargeblis moxmareba erTmaneTTan axlo korelaciaSia.
es Sesworeba ZalaSi Sedis prospeqtiulad da vrceldeba 2016 wlis 1 ianvars an mis
Semdgom dawyebul periodebze.
amJamad banki ZiriTad saSualebebsa da aramaterialur aqtivebs cveTasa da
amortizacias aricxavs wrfivi meTodiT. bankis xelmZRvanelobis azriT, am
Sesworebebis amoqmedeba ar iqoniebs mniSvnelovan zegavlenas bankis finansur
angariSgebaze.
fass-ebis wliuri redaqtirebis 2010-2012 wlebis cikli. fass-ebis 2010-2012 wlebis
cikli moicavs ramdenime qvemoT mocemul Sesworebas.
fass 2-is Sesworeba cvlis “uflebebiT aRWurvis pirobebisa” da “bazris pirobebis”
gansazRvrebas da azustebs “Sesrulebis pirobisa” da “momsaxurebis pirobis”
gansazRvrebas, romlebic am Sesworebis miRebamde “uflebebiT aRWurvis pirobebis”
nawils warmoadgenda.
fass 3-is Sesworeba ganmartavs, rom pirobiTi anazRaureba, romelic aqtivad an
valdebulebad klasificirdeba, unda gaizomos realuri RirebulebiT angariSgebis
dRes imis miuxedavad, aris Tu ara pirobiTi anazRaureba finansuri instrumenti
bass 39 Tu fass 9-is mixedviT, Tu igi arafinansuri aqtivi an valdebulebaa.
fass 8 mewarme pirs Txovs, gaakeTos ganmarteba xelmZRvanelobis mier gakeTebul
Sefasebebze saoperacio segmentebis dajgufebis kriteriumebTan dakavSirebiT. igive
Sesworeba ganmartavs, rom saangariSgebo segmentebis aqtivebis jami mewarme piris
aqtivebs mxolod maSin unda Seudardes, Tu segmentis aqtivebi regularulad
waredgineba ZiriTadi saoperacio gadawyvetilebebis mimReb pirs.
fass 13-is Sesworeba ganmartavs, rom am standartis gamocema da bass 39-isa da fass
9-is Semdgomi Sesworebebi ar ukargavs pirs imis SesaZleblobas, rom diskontirebis
gareSe gazomos iseTi moklevadiani moTxovnebi da gadasaxdelebi, romlebsac
sainvoise TanxaSi saprocento ganakveTi dadgenili ar aqvs, Tu diskontirebis
efeqti umniSvneloa. es Sesworebebi ZalaSi myisierad Sesulad iTvleba.
bass 16-isa da bass 38-is SesworebebiT aRmofxvrilia Seusabamobebi dagrovili
cveTa/amortizaciis aRricxvaSi ZiriTadi saSualebis an aramaterialuri aqtivebis
erTeulis gadafasebisas. Sesworebuli standartebi ganmartavs, rom mTliani
sabalanso Rirebuleba koreqtirdeba aqtivis sabalanso Rirebulebis gadafasebis
Sesabamisi gziT da rom dagrovili cveTa/amortizacia aris sxvaoba mTlian
sabalanso Rirebulebasa da sabalanso Rirebulebas Soris dagrovili cveTis
danakargebis gaTvaliswinebis Semdeg.
bass 24-is Sesworeba ganmartavs, rom angariSvaldebuli piris dakavSirebul mxared
ganixileba iseTi mmarTveli piri, romelic am angariSvaldebul pirs mmarTvelobiT
25
momsaxurebas uwevs. Sesabamisad, angariSvaldebulma pirma dakavSirebul pirTan
ganxorcielebul tranzaqciebad unda CaTvalos is gadaxdili Tu gadasaxdeli
Tanxebi, romlebic mas daekisra mmarTveli piris momsaxurebis miRebis gamo. Tumca,
amgvari anazRaurebis komponentebis ganmartebis valdebuleba mas ar aqvs.
bankis xelmZRvanelobis azriT, am Sesworebebis amoqmedeba ar iqoniebs mniSvnelovan
zegavlenas bankis finansur angariSgebaze.
fass 3-is Sesworeba ganmartavs, rom es standarti ar vrceldeba erToblivi
saqmianobis finansur angariSgebaSi yvela tipis erToblivi saqmianobis formirebis
aRricxvaze.
fass 13-is Sesworeba ganmartavs, rom wminda poziciis safuZvelze finansuri
aqtivebisa da finansuri valdebulebebis jgufis realuri Rirebulebis gazomvisas
ar gaiTvaliswineba yvela is kontraqti, romelic eqceva da, Sesabamisad, aRiricxeba
bass 39-is an fass 9-is mixedviT maSinac ki, Tu es kontraqtebi ar akmayofilebs bass
32-iT gansazRvrul, finansuri aqtivebisa Tu finansuri valdebulebebis
gansazRvrebas.
bass 40-is Sesworeba ganmartavs, rom bass 40 da fass 3 erTmaneTs ar gamoricxavs
da zog SemTxvevaSi SeiZleba saWiro gaxdes orive standartis gamoyeneba. amdenad,
sainvesticio qonebis Semsyidvelma pirma unda daadginos, akmayofilebs Tu ara esa
Tu is qoneba bass 40-iseul sainvesticio qonebis gansazRvrebas da aris Tu ara es
tranzaqcia sawarmoTa gaerTianeba fass 3-is mixedviT.
fass 5-is Sesworeba ganmartavs, rom aqtivis an gasasxvisebeli jgufis
reklasificireba gasayidad gankuTvnilis jgufidan mflobelTaTvis
gasanawileblad arsebuli jgufSi an piriqiT, ar iTvleba realizaciis gegmis an
mflobelTaTvis ganawilebis gegmis cvlilebad da rom unda gamoyenebuli iqnes
gasxvisebis axal meTodze moqmedi klasifikaciis, warmodgenisa da gazomvis
moTxovnebi. garda amisa, am SesworebiT, is aqtivebi, romlebic arc gasasxvisebel da
arc mflobelebisaTvis gasanawileblad ar iTvleba, unda buRaltrulad iseve
aRiricxos, rogorc is aqtivebi, romlebic aRar klasificirdeba gasayidad
flobilad. es Sesworebebi prospeqtiulad unda iqnes gamoyenebuli.
fass 7-is Sesworeba damatebiT ganmartavs, kvlavac monawileobs Tu ara
momsaxurebis kontraqti sxva pirisaTvis gadacemul aqtivSi aseT aqtivebTan
dakavSirebuli savaldebulo ganmartebebis miznebisaTvis. garda amisa, fass 7-Si
Sevida Sesworebebi, romlebic gvixsnis, rom ar aris savaldebulo, finansuri
aqtivebisa da finansuri valdebulebebis urTierTCaTvlis ganmartebis moTxovnebi
gaTvaliswinebuli iqnas mokle Sualedur finansur angariSgebaSi yvela Sualeduri
periodisaTvis. Tumca, SesaZloa saWiro iyos am ganmartebis Setana mokle
Sualedur finansur angariSgebaSi bass 35-is moTxovnebis dakmayofilebis mizniT. es
Sesworebebi retrospeqtiulad unda iqnes gamoyenebuli.
bass 19-is Sesworeba ganmartavs, rom maRali xarisxis korporaciuli obligaciebi,
romlebic daqiravebis Semdgomi benefitebis diskontirebis ganakveTis dasadgenad
gamoiyeneba, imave valutaSi unda iqnes gamoSvebuli, romelSic benefitis gadaxda
26
xdeba. es Sesworeba moqmedebs Sesworebebis Tavdapirveli gamoyenebisas momzadebul
finansur angariSgebaSi warmodgenili uaxlesi SedarebiTi periodis dasawyisidan.
bass 34-is Sesworeba ganmartavs, rom am standartiT moTxovnili informacia,
romelic Sualedur finansur angariSgebaSi sxvaganaa warmodgenili, Tumca, ar aris
Sualedur finansur angariSgebaSi, masSi unda CaerTos jvaredini miTiTebiT,
Sualeduri finansuri angariSgebidan Sualeduri finansuri angariSgebis sxva
nawilSi, Tu es orive dokumenti gamoicema erTdroulad da erTi da imave
pirobebiT.
5.
wminda saprocento Semosavali
2014 wlis
31 dekembriT
dasrulebuli
wlisaTvis
2013 wlis
31 dekembriT
dasrulebuli
wlisaTvis
44,938,255
35,734,130
338,112
912,703
sul saprocento Semosavali
45,276,367
36,646,833
saprocento Semosavali amortizebuli RirebulebiT asaxul
finansur aqtivebze:
saprocento Semosavali klientebze gacemul sesxebze
saprocento Semosavali bankebis mimarT moTxovnebze
saprocento Semosavali vadis dafarvamde flobil
investiciebze
44,938,255
204,246
35,734,130
912,703
133,866
-
sul saprocento Semosavali
45,276,367
36,646,833
saprocento xarji moicavs:
saprocento xarji amortizebuli RirebulebiT asaxul
finansur valdebulebebze:
saprocento xarji subordinirebul sesxebze
saprocento xarji nasesxeb saxsrebze
saprocento xarji klientebis depozitebze
saprocento xarji bankebis depozitebze
(1,393,022)
(6,956,500)
(164,859)
(150,164)
(1,330,558)
(5,070,091)
-
sul saprocento xarji
(8,664,545)
(6,400,649)
36,611,822
30,246,184
saprocento Semosavali moicavs:
saprocento Semosavali amortizebuli RirebulebiT asaxul
finansur aqtivebze:
-saprocento Semosavali gaufasurebul finansur aqtivebze
-saprocento Semosavali finansur aqtivebze, romlebic ar
aris gaufasurebuli
wminda saprocento Semosavali saprocento sargeblis mqone
finansur aqtivebze gaufasurebis danakargebis rezervis
xarjamde
27
6.
gaufasurebis danakargebis rezervi
gaufasurebis danakargebis rezervis moZraoba saprocento sargeblis mqone
aqtivebze Seadgens:
soflis
meurneoba
momsaxureba
306,169
876,122
60,502
134,755
1,883
1,379,431
471,293
(705,490)
22,599
(533,316)
126,823
(143,910)
4,876
(126,318)
1,764
(3,663)
627,355
(1,512,697)
153,486
76,350
35,474
58,676
954
324,940
225,458
441,755
78,889
71,989
938
819,029
946,470
(634,948)
1,474,952
(1,097,536)
1,070,746
(508,814)
522,777
(322,525)
21,342
(21,249)
4,036,287
(2,585,072)
166,230
121,708
53,750
41,440
4,924
388,052
703,210
940,879
694,571
313,681
5,955
2,658,296
vaWroba
1 ianvari, 2013
aRiarebuli
damatebiTi
rezervebi
aqtivebis Camowera
Camowerili
aqtivebis
aRdgena
31 dekemberi, 2013
aRiarebuli
damatebiTi
rezervebi
aqtivebis Camowera
Camowerili
aqtivebis
aRdgena
31 dekemberi, 2014
7.
warmoeba
sxva
sul
wminda mogeba ucxouri valutiT ganxorcielebul operaciebze
wminda mogeba/(zarali) ucxouri valutiT ganxorcielebul operaciebze moicavs:
8.
2014 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
savaWro operaciebi, wminda
sakurso sxvaoba, wminda
385,293
311,791
142,692
(26,871)
sul wminda mogeba ucxouri valutiT ganxorcielebul
operaciebze
697,084
115,821
2014 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
iuridiuli momsaxurebis anazRaureba
miRebuli granti
sxva
132,774
92,208
125,002
83,746
33,747
sul sxva Semosavlebi
349,984
117,493
sxva Semosavlebi
sxva Semosavlebi Seadgens:
28
9.
personalis xarjebi
personalis xarjebi Seadgens:
10.
2014 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
xelfasebi da premiebi
janmrTelobis dazRveva
korporaciuli maspinZloba da garToba
TanamSromelTa sxva benefitebi
13,419,410
444,739
8,623
-
11,165,991
238,487
8,217
5,677
sul personalis xarjebi
13,872,772
11,418,372
2014 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2013 wlis 31
dekembriT
dasrulebuli
wlisaTvis
2,297,736
1,784,206
1,117,450
959,702
607,430
537,272
436,648
385,593
375,455
242,937
321,830
201,200
181,649
147,317
137,555
95,059
71,884
45,210
40,660
32,807
31,923
52,297
1,658,011
1,769,172
870,333
560,722
294,801
489,997
263,771
276,782
295,666
168,650
283,836
385,339
94,910
67,975
36,758
46,556
9,067
89,745
14,588
26,554
21,666
86,024
10,103,820
7,810,923
sxva saoperacio xarjebi
sxva saoperacio xarjebi moicavs:
saoperacio ijara
mmarTvelobis momsaxurebis anazRaureba
roialti
profesiuli momsaxureba
sareklamo xarjebi
sakancelario xarjebi
dacvis xarjebi
komunikaciis xarjebi
iuridiuli momsaxurebis anazRaureba
komunaluri xarjebi
sawvavis xarjebi
samivlinebo xarjebi
warmomadgenlobiTi xarjebi
TanamSromelTa kvalifikaciis amaRleba
sainkasacio momsaxurebis xarjebi
ZiriTadi saSualebebis remonti
sawevro gadasaxadebi
daqiravebis xarjebi
dazRvevis xarjebi
gadasaxadebi, mogebis gadasaxadis garda
fostisa da kurieris momsaxureba
sxva xarjebi
sul sxva saoperacio xarjebi
2011 wlis 18 noembers banksa da finka mikrosafinanso kooperativs Soris
gaformebuli inteleqtualuri sakuTrebis licenziis xelSekrulebis safuZvelze,
banks unda gadaexada roialti momavalSi miRebuli saprocento Semosavlebis 5%-is
odenobiT. 2013 wlis 6 agvistos, roialtis gaangariSebis meTodi Seicvala da
ganisazRvra saoperacio Semosavlis Semdegi procentobiT: 0%, 1.5%, 2% da 3%
Sesabamisad, Tu saoperacio Semosavali naklebia 500,000 aSS dolarze, meryeobs
500,000 da 1,000,000 aSS dolars Soris, 1,000,000 da 2,500,000 aSS dolars Soris da
aRemateba 2,500,000 aSS dolars.
29
11.
mogebis gadasaxadi
banki misi mimdinare mogebis gadasaxadis odenobasa da aqtivebisa da
valdebulebebis saxiT warmodgenili sagadasaxado baziss, angariSobs da aRricxavs
saqarTvelos sagadasaxado kanonmdeblobis safuZvelze, romelic SesaZloa
gansxvavdebodes finansuri angariSgebis saerTaSoriso standartebisagan.
imis gamo, rom sagadasaxado miznebisaTvis, garkveuli xarjebi ar eqvemdebareba
gamoqviTvas, xolo garkveuli Semosavali ganixileba rogorc daubegravi, banks
SeiZleba gauCndes garkveuli mudmivi sagadasaxado sxvaobebi.
finansuri angariSgebis miznebisaTvis gadavadebuli gadasaxadebi asaxavs aqtivebisa
da valdebulebebis sabalanso Rirebulebas da sagadasaxado miznebisaTvis
gamoyenebul Tanxebs Soris droebiTi sxvaobebis wminda sagadasaxado efeqtebs.
2014 da 2013 wlebis 31 dekembris mdgomareobiT, arsebuli droebiTi sxvaobebi
ZiriTadad dakavSirebulia Semosavlebisa da xarjebis aRiarebis gansxvavebul
meTodebTan/vadebTan da aseve garkveuli saxis aqtivebisa da valdebulebebis
aRricxvianobis sxvaobasTan sabuRaltro monacemebze dayrdnobiT. monacemebis
Sejamebisas gamoyenebuli sagadasaxado ganakveTi warmoadgens korporatiul
sagadasaxado 15%-ian ganakveTs, romelsac saqarTvelos sagadasaxado
kanonmdeblobis safuZvelze korporatiuli sawarmoebi ixdian dasabegr mogebaze
(gansazRvrebis mixedviT).
2014 da 2013 wlebis 31 dekembris mdgomareobiT, gadavadebuli sagadasaxado
aqtivebi/(valdebulebebi) Seadgens:
31 dekemberi,
2014
31 dekemberi,
2013
gadavadebuli sagadasaxado aqtivebi/(valdebulebebi),
romlebic warmoiSva SemdegTan dakavSirebiT:
ZiriTadi saSualebebi, aramaterialuri aqtivebi
nasesxebi saxsrebi
sxva valdebulebebi
221,579
228,424
(49,977)
(167)
(67,816)
151,821
(42,136)
61,892
wminda gadavadebuli sagadasaxado aqtivi
399,859
103,761
kavSiri sagadasaxado xarjebsa da buRaltrul mogebas Soris, 2014 da 2013 wlis 31
dekembriT dasrulebuli wlebisaTvis, aixsneba Semdegnairad:
2014
mogeba mogebis gadasaxadamde
kanoniT gansazRvruli gadasaxadis ganakveTi (15%)
wwina wlebis mimdinare gadasaxadTan dakavSirebiT mimdinare
wels aRiarebuli Sesworeba
mudmivi sxvaobebis sagadasaxado efeqti
mogebis gadasaxadis mimdinare xarji
sxva wlebis
mimdinare wels aRiarebuli gadavadebuli sagadasaxado
sargebeli
30
2013
5,917,342
9,633,558
887,601
1,445,034
23,948
3,406
(54,418)
98,972
914,955
1,489,588
1,187,105
23,948
1,160,022
(54,418)
(296,098)
383,984
914,955
1,489,588
gadavadebuli mogebis sagadasaxado aqtivi
2014
1 ianvari - gadavadebuli sagadasaxado aqtivi
ggadavadebuli mogebis gadasaxadis naSTis mogeba-zaralSi
aRiarebuli cvlileba
31 dekemberi - gadavadebuli sagadasaxado aqtivi
12.
2013
103,761
487,745
296,098
(383,984)
399,859
103,761
31 dekemberi,
2014
31 dekemberi,
2013
naRdi fuli salaroSi
sakorespondento angariSebi sxva bankebTan
sakorespondento angariSebi seb-Si
sxva bankebSi arsebuli depozitebi sam Tveze naklebi
Tavdapirveli vadiT
4,875,998
5,365,992
1,738,186
326,704
8,549,309
388,142
-
796
sul fuli da fulis eqvivalentebi
11,980,176
9,264,951
2014 da 2013 wlebis 31 dekembris mdgomareobiT, bankebTan sakorespondento
angariSebis koncentraciam, Seadgina, Sesabamisad, 4,476,793 da 5,372,696 lari,
Sesabamisad, erT ararezident da erT rezident komerciul bankSi.
13.
moTxovnebi bankebis mimarT moicavs:
31 dekemberi,
2014
31 dekemberi,
2013
depozitebi sxva bankebSi sam Tveze meti Tavdapirveli
dafarvis vadiT
-
10,678,245
sul moTxovnebi bankebis mimarT
-
10,678,245
2013 wlis 31 dekembris mdgomareobiT bankebis mimarT moTxovnebis balansSi Semavali
dagrovili procenti Seadgenda 257 lars.
2013 wlis 31 dekembris mdgomareobiT banks gaaCnda moTxovnebi 10,678,245 laris
odenobiT erTi bankisgan, rac aRemateba bankis kapitalis 5%.
moTxovnebi bankebis mimarT warmoadgens mimdinare, argaufasurebul Tanxebs 2014 da
2013 wlebis 31 dekembris mdgomareobiT.
2013 wlis 31 dekembris mdgomareobiT sxva bankebSi ganTavsebuli saxsrebi, romelTa
Tavdapirveli xandazmulobis vada 3 Tveze metia, warmoadgenda rezident komerciul
bankTan gaformebuli sesxis xelSekrulebis uzrunvelyofas da ericxeboda wliuri
4% saprocento ganakveTi, Sesabamisad.
31
14.
klientebze gacemuli sesxebi moicavs:
31 dekemberi,
2014
31 dekemberi,
2013
gamoklebuli: gaufasurebis danakargebis rezervi
133,316,232
(2,658,296)
111,196,113
(819,029)
sul klientebze gacemuli sesxebi
130,657,936
110,377,084
2014 da 2013 wlebis 31 dekembriT dasrulebuli wlebis gaufasurebis danakargebis
rezervis moZraoba mocemulia me-6 SeniSvnaSi.
31 dekemberi,
2014
dargobrivi analizi:
vaWroba
soflis meurneoba
momsaxureba
warmoeba
sxva
31 dekemberi,
2013
38,402,840
46,262,999
31,910,150
16,021,604
718,639
133,316,232
39,455,071
36,806,640
17,912,847
15,844,531
1,177,024
111,196,113
(2,658,296)
(819,029)
130,657,936
110,377,084
qvemoT mocemuli cxrili asaxavs klientebze gacemuli sesxebis sabalanso
Rirebulebas bankis mier miRebuli uzrunvelyofis mixedviT 2014 wlis 31 dekembris
mdgomareobiT:
vaWroba
uZravi qonebiT
uzrunvelyofili
sesxebi
fizikur pirTa
garantiebiT
uzrunvelyofili
sesxebi
fizikur pirTa
garantiebiT
uzrunvelyofili
sesxebi (js*)
sxva uzrunvelyofa
sesxebi uzrunvelyofis
gareSe
sul klientebze
gacemuli sesxebi
(gaufasurebamde)
gamoklebuli:
gaufasurebis
danakargebis rezervi
sul klientebze
gacemuli sesxebi
soflis
meurneoba
momsaxureba
warmoeba
sxva
sul
3,928,638
215,383
3,097,079
1,537,643
61,482
8,840,225
312,045
159,124
39,465
79,569
2,021
592,224
21,103,640
-
16,543,665
-
13,190,558
17,116
7,671,040
-
410,333
-
58,919,236
17,116
13,058,517
29,344,827
15,565,932
6,733,352
244,803
64,947,431
38,402,840
46,262,999
31,910,150
16,021,604
718,639
133,316,232
(703,210)
(940,879)
(694,571)
(313,681)
(5,955)
(2,658,296)
37,699,630
45,322,120
31,215,579
15,707,923
712,684
130,657,936
32
qvemoT mocemuli cxrili asaxavs klientebze gacemuli sesxebis sabalanso
Rirebulebas bankis mier miRebuli uzrunvelyofis mixedviT 2013 wlebis 31
dekembris mdgomareobiT:
vaWroba
uZravi qonebiT
uzrunvelyofili
sesxebi
fizikur pirTa
garantiebiT
uzrunvelyofili
sesxebi
fizikur pirTa
garantiebiT
uzrunvelyofili
sesxebi (js*)
sxva uzrunvelyofa
sesxebi uzrunvelyofis
gareSe
sul klientebze
gacemuli sesxebi
(gaufasurebamde)
gamoklebuli:
gaufasurebis
sul klientebze
gacemuli sesxebi
soflis
meurneoba
momsaxureba
warmoeba
sxva
sul
5,264,069
282,531
1,622,703
1,183,952
268,333
8,621,588
25,900,734
23,651,646
10,494,073
10,351,864
646,501
71,044,818
1,293,306
-
1,002,031
-
205,472
10,513
151,697
-
4,989
-
2,657,495
10,513
6,996,962
11,870,432
5,580,086
4,157,018
257,201
28,861,699
39,455,071
36,806,640
17,912,847
15,844,531
1,177,024
111,196,113
(225,458)
(441,755)
(78,889)
(71,989)
(938)
(819,029)
39,229,613
36,364,885
17,833,958
15,772,542
1,176,086
110,377,084
produqtis erT-erTi kategoria, romelsac banki sTavazobs Tavis momxmareblebs
aris e.w. jgufuri sesxis kategoria, romelic moicavs jgufuri sasoflo da
solidaruli sakredito jgufis sesxebs. am sesxebis ZiriTadi maxasieTebeli aris
is, rom isini gaicema individualTa mxolod im jgufebze, romlebic aiReben
iuridiul valdebulebas dafaron sesxi partniorTa gadaxdisuunarobis
SemTxvevaSi,
klientebze gacemuli sesxebi moicavs:
31 dekemberi,
2014
31 dekemberi,
2013
individualuri eqspres sesxi
individualuri sasoflo sesxi
jgufuri sasoflo sesxi
individualuri mikro sesxi
solidaruli sakredito jgufuri sesxi
79,282,712
46,103,874
159,124
7,337,421
433,101
133,316,232
66,313,700
35,804,609
1,002,031
6,420,310
1,655,463
111,196,113
(2,658,296)
(819,029)
130,657,936
110,377,084
2014 wlis 31 dekembris mdgomareobiT, banks hyavda 33 msesxebeli (2013 w: 34
msesxebeli) sesxis mTliani RirebulebiT 40,000 larze meti. aRniSnuli sesxebis
mTliani odenoba sul iyo 1,525,769 lari (2013 w: 1,568,524 lari), anu mTliani sesxebis
portfelis 1.14% (2013 w: 1.41%).
33
2014 da 2013 wlebis 31 dekembris mdgomareobiT, klientebze gacemuli yvela sesxi
(mTliani portfelis 100%) gaica saqarTveloSi moRvawe fizikur pirebsa da
kompaniebze, rac warmoadgens mniSvnelovan geografiul koncentracias erT
regionSi.
2014 da 2013 wlebis 31 dekembris mdgomareobiT, klientebze gacemuli sesxebi,
romelTa pirobebi ganaxlda, Seadgenda, Sesabamisad, 1,049,950 da 876,762 lars.
sxvagvarad es sesxebi CaiTvleboda vadagadacilebulad an gaufasurebulad.
2014 wlis 31 dekembris mdgomareobiT, dasafari sesxebis sakredito xarisxis
analizi:
vaWroba
soflis
meurneoba
momsaxureba
warmoeba
sxva
sul
jgufurad
gaufasurebuli sesxebi
- vadagadaucilebeli
- 1-30 dRemde
vadagadacilebuli
- 31-60 dRemde
vadagadacilebuli
- 61-90 dRemde
vadagadacilebuli
- 91-180 dRemde
vadagadacilebuli
- 180 dReze metiT
vadagadacilebuli
sul klientebze
gacemuli sesxebi
(gaufasurebamde)
gamoklebuli:
gaufasurebis
sul klientebze
gacemuli sesxebi
37,144,597
44,345,515
30,647,308
15,479,656
697,120
128,314,196
478,279
617,465
495,738
203,827
15,670
1,810,979
175,283
258,641
182,471
77,893
-
694,288
171,024
205,883
137,635
72,151
2,003
588,696
389,420
739,731
403,131
110,625
3,846
1,646,753
44,237
95,764
43,867
77,452
-
261,320
38,402,840
46,262,999
31,910,150
16,021,604
718,639
133,316,232
(703,210)
(940,879)
(694,571)
(313,681)
(5,955)
(2,658,296)
37,699,630
45,322,120
31,215,579
15,707,923
712,684
130,657,936
2013 wlis 31 dekembris mdgomareobiT, dasafari sesxebis sakredito xarisxis
analizi:
soflis
meurneoba
momsaxureba
38,919,808
35,929,784
17,689,986
15,651,759
1,175,559
109,366,896
213,162
342,334
95,783
106,670
-
757,949
61,401
132,004
58,480
10,797
1,465
264,147
63,695
108,146
16,732
11,882
-
200,455
172,406
267,161
44,211
62,478
-
546,256
24,599
27,211
7,655
945
-
60,410
39,455,071
36,806,640
17,912,847
15,844,531
1,177,024
111,196,113
(225,458)
(441,755)
(78,889)
(71,989)
(938)
(819,029)
39,229,613
36,364,885
17,833,958
15,772,542
1,176,086
110,377,084
vaWroba
warmoeba
sxva
sul
jgufurad
gaufasurebuli sesxebi
- vadagadaucilebeli
- 1-30 dRemde
vadagadacilebuli
- 31-60 dRemde
vadagadacilebuli
- 61-90 dRemde
vadagadacilebuli
- 91-180 dRemde
vadagadacilebuli
- 180 dReze metiT
vadagadacilebuli
sul klientebze
gacemuli sesxebi
(gaufasurebamde)
gamoklebuli:
gaufasurebis
sul klientebze
gacemuli sesxebi
34
15.
2014 wlis 31 dekemberi
nominaluri
Tanxa
wliuri
saprocento
ganakveTi
finansTa saministros saxazino
valdebulebebi
6.80%-10.07%
sul dafarvis vadamde flobili
investiciebi
nominaluri
Tanxa
wliuri
saprocento
ganakveTi
2,577,153
-
-
2,577,153
-
2014 da 2013 wlebis 31 dekembris mdgomareobiT, saqarTvelos erovnuli bankidan
miRebuli refinansirebis sesxebis uzrunvelyofad Setanili iqna, Sesabamisad,
1,925,778 da 0 laris odenobis dafarvis vadamde flobili investiciebi.
2014 da 2013 wlebis 31 dekembris mdgomareobiT, dafarvis vadamde flobil
investiciebze dagrovili procenti Seadgenda 81,191 da 0 lars, Sesabamisad.
16.
ZiriTadi saSualebebi moicavs:
ijariT
aRebuli
qonebis
keTilmowyoba
kompiuteruli
mowyobilobebi
aveji
da saofise
mowyobilobebi
transporti
sxva
sul
Tavdapirveli RirebulebiT
1 ianvari, 2013
Sesyidva
realizacia
376,653
125,969
(3,967)
702,211
745,452
(24,901)
597,329
215,200
(9,584)
301,628
-
322,385
406,248
(14,806)
2,300,206
1,492,869
(53,258)
31 dekemberi, 2013
498,655
1,422,762
802,945
301,628
713,827
3,739,817
Sesyidva
332,996
(10,918)
912,113
(36,241)
224,439
(13,788)
-
259,548
(120,240)
1,729,096
(181,187)
820,733
2,298,634
1,013,596
301,628
853,135
5,287,726
(127,756)
(120,433)
(285,060)
(306,151)
(211,674)
(149,555)
(70,380)
(60,326)
(110,567)
(87,629)
(805,437)
(724,094)
3,512
18,881
8,638
-
11,750
42,781
31 dekemberi, 2013
(244,677)
(572,330)
(352,591)
(130,706)
(186,446)
(1,486,750)
daricxuli cveTa
Semcireba realizaciis
Sedegad
(146,366)
(472,921)
(185,659)
(60,326)
(230,676)
(1,095,948)
6,307
41,787
9,293
-
114,391
171,778
31 dekemberi, 2014
(384,736)
(1,003,464)
(528,957)
(191,032)
(302,731)
(2,410,920)
31 dekemberi, 2013
253,978
850,432
450,354
170,922
527,381
2,253,067
31 dekemberi, 2014
435,997
1,295,170
484,639
110,596
550,404
2,876,806
realizacia
31 dekemberi, 2014
dagrovili cveTa da
gaufasureba
1 ianvari, 2013
daricxuli cveTa
Semcireba realizaciis
Sedegad
wminda sabalanso Rirebuleba
35
mogeba-zaralisa da sxva sruli Semosavlebis uwyisSi warmodgenili cveTisa da
amortizaciis xarji moicavs ZiriTad saSualebebsa da aramaterialur aqtivebze
daricxul cveTisa da amortizaciis xarjs.
2014 da 2013 wlebis 31 dekembris mdgomareobiT banks ar daugiravebia ZiriTadi
saSualebebi.
2014 da 2013 wlebis 31 dekembris mdgomareobiT srulad gacveTilma aqtivebma
Seadgina, Sesabamisad, 612,437 da 247,328 lari.
17.
sxva aqtivebi
sxva aqtivebi moicavs:
31 dekemberi,
2014
sxva finansuri aqtivebi
moTxovnebi
sxva arafinansuri aqtivebi
winaswar gadaxdili qira
avansebi
sagadasaxado aqtivebi mogebis gadasaxadis garda
TanamSromlebze gacemuli avansebi
aramimdinare aqtivebis Sesyidvaze gadaxdili avansebi
sxva
sul sxva aqtivebi:
18.
31 dekemberi,
2013
190,254
-
365,332
165,116
36,636
841
49,144
617,069
807,323
291,130
248,964
45,085
1,225
20,943
29,998
637,345
637,345
aramaterialuri aqtivebi moicavs:
kompiuteru
li
programebi
da
licenziebi
kompiuteru
li
programebi
SemuSavebis
procesSi
sul
aramaterial
uri aqtivebi
1 ianvari, 2013
Sesyidva
569,371
385,078
2,191,342
569,371
2,576,420
31 dekemberi, 2013
954,449
2,191,342
3,145,791
gadacema
Sesyidva
2,191,342
2,342,012
(2,191,342)
-
2,342,012
31 dekemberi, 2014
5,487,803
-
5,487,803
1 ianvari, 2013
daricxuli amortizacia
(306,881)
(181,223)
-
(306,881)
(181,223)
31 dekemberi, 2013
(488,104)
-
(488,104)
(1,787,762)
-
(1,787,762)
Tavdapirveli RirebulebiT
dagrovili amortizacia da gaufasureba
daricxuli amortizacia
36
(714,846)
-
(714,846)
(2,990,712)
-
(2,990,712)
31 dekemberi, 2013
466,345
2,191,342
2,657,687
31 dekemberi, 2014
2,497,091
-
2,497,091
gaufasurebis xarji
31 dekemberi, 2014
wminda sabalanso Rirebuleba
2014 wlis ianvarSi, bankma daasrula ZiriTadi sabanko sistemis danergva da
gadaitana 2,191,342 lari ganviTarebis procesSi myofi programuli uzrunvelyofidan
programuli uzrunvelyofis jgufSi. 2014 wlis ganmavlobaSi, menejmentma miiRo
gadawyvetileba kidev erTxel Seecvala sabanko sistema 2 wlis Semdeg. Aaqedan
gamomdinare, sabanko sistemis sasargeblo gamoyenebis vadad bankma gansazRvra 2
weli.
2014 wlis ianvarSi bankma damatebiT SeiZina axali sabanko sistemis funqcionirebis
saSualebebi, Tumca teqnikuri problemebis gamo maTi integrireba sabanko sistemaSi
SesaZlebeli gaxda mxolod 2014 wlis dekemberSi. Sesabamisad, angariSgebis
TariRisTvis bankma es faqti gaufasurebis indikatorad miiCnia da erTi Tvis
amortizacias daamata 11 Tvis gaufasureba.
19.
mogebaSi an zaralSi realuri RirebulebiT asaxuli finansuri valdebulebebi:
31 dekemberi,
2014
31 dekemberi,
2013
warmoebuli finansur instrumentebi:
-savaluto svopi
162,586
-
mTlianad mogebaSi an zaralSi realuri RirebulebiT
asaxuli finansuri valdebulebebi
162,586
-
bankis warmoebuli instrumentebiT vaWroba ZiriTadad ukavSirdeba savaluto
svopebis saxis garigebebs sxva bankebTan. periodulad banki iRebs pozicias
gacvliTi kursis xelsayreli moZraobidan mogebis miRebis mizniT. savaluto svopis
saSualo ganakveTi 2014 wlis 31 dekembris mdgomareobiT iyo 5%.
es finansuri instrumentebi xSirad moicavs did risks da aris Zalian meryevi.
warmoebuli finansuri instrumentis kontraqtis safuZvlad arsebuli aqtivis
RirebulebaSi, saprocento ganakveTisa an indeqsis zomaSi momxdarma mcire
cvlilebam SesaZloa didi gavlena iqonios bankis mogebaze an zaralze.
20.
bankebis depozitebi
bankebis depozitebi moicavs:
31 dekemberi,
2014
31 dekemberi,
2013
bankebisa da sxva safinanso institutebis vadiani
depozitebi
Mmoklevadiani sesxebi seb-isgan
3,195,002
1,729,133
-
sul bankebis depozitebi
4,924,135
-
37
2014 da 2013 wlebis 31 dekembris mdgomareobiT, bankebis depozitebis balansSi
Sesuli dagrovili procenti Seadgenda 42,074 da 0 lars, Sesabamisad.
21.
31 dekemberi,
2014
31 dekemberi,
2013
saxelmwifo da sajaro organizaciebi
- vadiani depozitebi
2,586,933
-
fizikuri pirebi
- mimdinare/saangariSsworebo angariSebi
- vadiani depozitebi
2,941,582
-
-
sul klientebis depozitebi
5,528,515
-
2014 da 2013 wlebis 31 dekembris mdgomareobiT, klientTa depozitebis balansSi
Sesuli dagrovili procenti Seadgenda 91,002 da 0 lars, Sesabamisad.
2014 wlis 31 dekembris mdgomareobiT saxelmwifo da sajaro organizaciebis vadiani
depozitebi Sedgeboda saqarTvelos finansTa saministros depozitisgan 2,586,933
laris odenobiT. Qqveynis ekonomikis grZelvadiani saxsrebiT uzrunvelsayofad,
saqarTvelos mTavroba, 2014 wlis 7 Tebervlis # 7 brZanebis Sesabamisad, gamoscems
saxazino obligaciebs, romelTa SeZenac SeuZliaT komerciul bankebs dadgenil
limitebSi. brZanebis Sesabamisad, saqarTvelos finansTa saministro valdebulia
ganaTavsos gamouTxovadi depoziti obligaciis SemZen komerciul bankSi,
obligaciis Tanxis da vadis odenobiT. saprocento ganakveTi gamouTxovad
depozitebze 1%-iT aRemateba saprocento ganakveTs saxazino obligaciebze. rogorc
me-15 SeniSvnaSia aRniSnuli, 2014 wlis ganmavlobaSi bankma SeiZina aseTi saxazino
obligaciebi da daaklasificira, rogorc vadis bolomde flobili investiviebi.
22.
nasesxebi saxsrebi
2014 wlis 31 dekembris mdgomareobiT, nasesxebi saxsrebi moicavs:
daufaravi nawili
Tavdapirvel valutaSi
lari
aSS dolari
daufaravi
nawili
lari
ucxouri bankebi da finansuri institutebi
saerTaSoriso finansuri institutebi
samTavrobo dawesebulebebi
30,786,840
5,576,543
3,070,953
54,175,947
-
84,962,787
5,576,543
3,070,953
sul nasesxebi saxsrebi
39,434,336
54,175,947
93,610,283
2013 wlis 31 dekembris mdgomareobiT, nasesxebi saxsrebi moicavs:
daufaravi nawili
lari
aSS dolari
daufaravi
nawili
lari
ucxouri bankebi da finansuri institutebi
adgilobrivi bankebi da finansuri institutebi
saerTaSoriso finansuri institutebi
samTavrobo dawesebulebebi
10,233,975
10,203,804
7,338,786
3,725,550
56,064,119
1,428,015
-
66,298,094
10,203,804
8,766,801
3,725,550
sul nasesxebi saxsrebi
31,502,115
57,492,134
88,994,249
38
2014 da 2013 wlebis 31 dekembris mdgomareobiT, nasesxebi saxsrebis balansSi
Sesuli dagrovili procenti Seadgenda 1,155,228 da 902,274 lars, Sesabamisad.
banki valdebulia, Seasrulos zemoaRniSnul subordinirebul sesxTan
dakavSirebuli finansuri SeTanxmebebi, rac moicavs dadgenil koeficientebs,
sesxi/kapitalis koeficientebsa da finansuri momgebianobis zogierT sxva
maCvenebels. 2014 wlis 31 dekembers dasrulebuli wlis ganmavlobaSi banks es
SeTanxmebebi ar daurRvevia.
2013 wlis 31 dekembriT dasrulebuli wlisaTvis bankma daarRvia saerTaSoriso
finansuri korporaciis mier dadgenili Semdegi koeficienti – ekonomikuri jgufis
riskis koeficienti ara umetes pirveladi kapitalis 20%-isa. bass 1 –is “finansuri
angariSgebis wardgena” mixedviT, manejmentma daaklasificira saerTaSoriso
finansuri korporaciisgan nasesxebi saxsrebi rogorc mimdinare valdebuleba da 30e SeniSvnaSi asaxa, rogorc 1 Tvemde vadis mqone, likvidurobis riskis marTvis
wardgenis miznebisTvis. 2013 wlis 31 dekembris mdgomareobiT, saerTaSoriso
finansuri korporaciisgan nasesxebi saxsrebis balansi Seadgenda 6,671,731 lars.
23.
sxva valdebulebebi
sxva valdebulebebi moicavs:
31 dekemberi,
2014
sxva finansuri valdebulebebi:
gadasaxdelebi
sxva operaciebis angariSsworeba
xelmZRvanelobis momsaxurebis anazRaureba finka
mikrosafinanso kooperativisaTvis
profesiuli momsaxurebis anazRaureba
finka mikrosafinanso kooperativisaTvis gadasaxdeli
roialtebi
dakavSirebuli mxareebisTvis gadasaxdeli sxva gadasaxadi
gadasaxdeli qira
gadasaxdelebi daqiravebuli pirebis mimarT
sxva arasafinanso valdebulebebi:
gadasaxadebi mogebis gadasaxadis garda
miRebuli avansebi
sxva
sul sxva valdebulebebi
31 dekemberi,
2013
506,316
139,456
45,294
106,165
76,366
212,949
145,841
75,742
50,908
15,234
970,187
82,334
126,258
618,799
1,231,475
118,161
34,359
117,527
52,655
20,717
1,122,707
1,422,374
yvela zemoaRniSnuli valdebuleba unda daifaros wlis bolodan 12 Tveze nakleb
periodSi.
39
24.
2014 wlis 31 dekembris mdgomareobiT, subordinirebuli sesxi moicavda Semdeg
Tanxebs:
daufaravi nawili
lari
aSS dolari
daufaravi
nawili
lari
subordinirebuli sesxi finansuri
institutebidan
6,669,394
5,700,640
12,370,034
sul subordinirebuli sesxi
6,669,394
5,700,640
12,370,034
2013 wlis 31 dekembris mdgomareobiT, subordinirebuli sesxi moicavda Semdeg
Tanxebs:
daufaravi nawili
lari
aSS dolari
daufaravi
nawili
lari
subordinirebuli sesxi finansuri
institutebidan
6,695,733
5,281,799
11,977,532
sul subordinirebuli sesxi
6,695,733
5,281,799
11,977,532
2014 da 2013 wlebis 31 dekembris mdgomareobiT, subordinirebuli sesxis balansSi
Sesuli dagrovili procenti Seadgenda 480,943 da 346,770 lars, Sesabamisad.
bankis gakotrebis an likvidaciis SemTxvevaSi, aRniSnuli sesxi daifareba yvela
sxva kreditoris mimarT bankis valdebulebebis gadaxdis Semdeg.
banki valdebulia, Seasrulos zemoaRniSnul subordinirebul sesxTan
dakavSirebuli finansuri SeTanxmebebi, rac moicavs dadgenil koeficientebs,
sesxi/kapitalis koeficientebsa da finansuri momgebianobis zogierT sxva
maCvenebels. 2014 da 2013 wlebis 31 dekembers dasrulebul wlebSi banks raime
amgvari SeTanmxeba ar daurRvevia.
25.
saaqcio kapitali
2013 wlis 24 ianvars bankma saaqcio kapitali 12,003,200 lariT gazarda.
2014 da 2013 wlebis 31 dekembris mdgomareobiT, bankis avtorizebuli da
gamoSvebuli saaqcio kapitali Sedgeboda, Sesabamisad, 2,297 da 2,297 Cveulebrivi
aqciisagan, TiToeuli nominaluri RirebulebiT 8,800 laris odenobiT.
2014 da 2013 wlebSi bankma gamoacxada da gadaixada, Sesabamisad, 4,310,909 da 3,399,829
laris Rirebulebis dividendebi.
26.
garantiebi da pirobiTi valdebulebebi
banki Cveuli saqmianobis procesSi klientebis moTxovnebis dakmayofilebis mizniT
iyenebs finansur instrumentebs arasabalanso riskebiT. aRniSnuli instrumentebi,
romlebic moicavs sxvadasxva xarisxis sakredito risks, ar aris asaxuli finansuri
mdgomareobis angariSgebaSi.
banki arasabalanso valdebulebebTan mimarTebaSi imave sakredito da marTvis
politikiT xelmZRvanelobs, romelsac sabalanso operaciebSi iyenebs.
40
2014 da 2013 wlebis 31 dekembris mdgomareobiT, banks ar gaaCnda pirobiT
valdebulebebze zaralis rezervi.
kapitaluri valdebulebebi – 2014 da 2013 wlebis 31 dekembris mdgomareobiT, banks
ar gaaCnda arsebiTi odenobis kapitaluri valdebulebebi.
valdebulebebi saoperacio ijaraze – s.s. "finka bank saqarTvelos" saoperacio
ijariT aRebuli aqvs ramdenime ofisi. ijara Cveulebriv 3-5 weli grZeldeba da
vadis gasvlis Semdeg xelSekrulebis gagrZelebis saSualebas iTvaliswinebs.
saijaro gadaxdebi yovel 2-3 weliwadSi izrdeba sabazro fasebis paralelurad.
zog SeTanxmebaSi gaTvaliswinebulia ijaris damatebiTi gadaxdebi, romlebic
adgilobrivi fasebis indeqsis cvlilebas efuZneba.
qvemoT mocemulia samomavlo minimaluri saijaro gadasaxadebi daqiravebuli
ofisebis saoperacio ijaris iseTi xelSekrulebebiT, romelTa gauqmeba
SeuZlebelia:
31 dekemberi,
2014
31 dekemberi,
2013
1 welze naklebi
1 wlis Semdeg, ara ugvianes 5 wlisa
3,796,132
10,199,501
1,648,795
3,543,597
sul saoperacio ijaris valdebulebebi
13,995,633
5,192,392
sasamarTlo davebi – periodulad da biznesis Cveuli msvlelobisas banki
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 bankis biznes saqmianobis Taviseburad
gansjas ar iqneba mowonebuli sagadasaxado organoebis mier, banks SeiZleba
daericxos damatebiTi gadasaxadebi, jarimebi da sauravebi.
aseTi uzustoba damatebiT SeiZleba ukavSirdebodes klientebze gacemuli sesxebisa
da moTxovnebis gaufasurebis danakargebis rezervisa da rezervis aRdgenaSi
droebiTi sxvaobebis Sefasebas da dasabegri mogebis Semcirebas. bankis
xelmZRvaneloba miiCnevs, rom maT gadaixades sagadasaxado kanoniT moTxovnili
gadasaxadebi da rom damatebiTi rezervebis Seqmna finansur angariSgebaSi ar aris
saWiro.
amgvari uzustoba SeiZleba gamowveuli iyos finansuri
instrumentebis/warmoebulebis sagadasaxado damuSavebiTa da saerTaSoriso
kontrolirebadi operaciebis Sefasebis miznebisaTvis tranzaqciebis sabazro fasis
dadgeniT. man SeiZleba aseve Tavi iCinos droebiT sagadasaxado sxvaobebSi,
romlebic sesxis gaufasurebis rezervis gamo warmoiqmna, xolo mogebis
gadasaxadis valdebuleba sagadasaxado organoebma SeiZleba sagadasaxado bazisis
arasakmaris deklarirebad CaTvalon. bankis xelmZRvaneloba miiCnevs, rom maT
daaricxes sagadasaxado kanoniT moTxovnili yvela gadasaxadi da damatebiTi
rezervebis Seqmna finansur angariSgebaSi ar aris saWiro.
saerTaSoriso kontrolirebadi operaciebis Sefasebis maregulirebeli qarTuli
kanonmdebloba 2014 wlis 1 ianvars Seicvala. masSi gaCnda angariSgebisa da
41
dokumentaciis wardgenis axali moTxovnebi. axali normativebiT sagadasaxado
organos ufleba eZleva, garkveul tranzaqciebs daakisros damatebiTi sagadasaxado
valdebulebebi. aseTi tranzaqciebi, sxvaTa rigSi, moicavs tranzaqciebs
dakavSirebul mxareebTan, Tu organom CaTvala, rom tranzaqciis fasi sabazro
garigebiT ar dadgenila. SeuZlebelia im zegavlenis zustad dadgena, rasac
sagadasaxado organoebis mxridan bankis saerTaSoriso kontrolirebadi
operaciebis Sefasebis poziciebis eWvqveS dayeneba gamoiwvevs.
saoperacio garemo – bankis ZiriTadi saqmianoba xorcieldeba saqarTveloSi. qveynis
saqmian garemoze moqmedi kanonmdebloba da maregulirebeli wesebi xSirad icvleba,
ramac SeiZleba riskis qveS daayenos bankis aqtivebi politikuri da biznes garemos
SesaZlo uaryofiTi cvlilebis gamo.
saqarTvelo, rogorc ganviTarebadi bazari xasiaTdeba iseTi riskebiT, romlebic
naklebia ganviTarebul bazarze, maT Soris ekonomikuri, pilitikuri da socialuri,
iuridiuli da sakanonmdeblo riskebiT. rogorc warsulSi xdeboda, realur, an
mosalodnel finansur problemebs, an ganviTarebad ekonomikaSi investiciebis
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.
2014 wels dsT-is qveynebis ekonomika mSfoTvare politikuri da ekonomikuri
movlenebis arealSi aRmoCnda. aman saqarTvelos ekonomikazec mniSvnelovani
zegavlena iqonia.
savaluto bazari arastabiluri iyo da qarTuli lari aSS dolarTan mimarTebaSi
mniSvnelovnad gaufasurda.
saqarTveloSi ekonomikuri viTarebis stabilizeba didwiladaa damokidebuli imaze,
Tu ramdenad warmatebuli aRmoCndeba saqarTvelos xelisuflebis Zalisxmeva,
saqarTvelos ekonomikis samomavlo mdgomareobasa da dsT-is sivrceSi mimdinare
politikur movlenebze. am Zalisxmevisa da movlenebis Sedegis prognozireba amJamad
rTulia.
27.
garigebebi dakavSirebul mxareebTan
bass 24 "ganmartebebi dakavSirebul mxareebis Sesaxeb" mixedviT, dakavSirebuli
mxareebi an garigebebi dakavSirebul mxareebTan aris:
a) mxareebi, romlebic pirdapir an iribad, erTi an meti Suamavlis saSualebiT
akontroleben banks an kontroldebian misi mxridan an masTan erTad imyofebian
erToblivi kontrolis qveS (es moicavs damfuZneblebs, Svilobil kompaniebs da
imave damfuZneblis Svilobil struqturebs); bankSi gaaCniaT wili, rac maT
aniWebs bankze mniSvnelovan zegavlenas; da axorcieleben bankze erTobliv
kontrols;
b) bankis an misi damfuZneblis umaRlesi xelmZRvanelobis wevrebi;
g) a) an b) punqtSi moxseniebuli romelime piris ojaxis wevri;'
42
d) mxareebi, romlebic kontroldeba, erToblivad kontroldeba an eqvemdebareba
mniSvnelovan zegavlenas b) an g) punqtSi moxseniebuli romelime piris mxridan,
pirdapir an iribad, an romelSic aseTi piri xmaTa uflebebis mniSvnelovan wils
flobs.
TiToeul dakavSirebul mxaresTan arsebuli urTierTobis gaTvaliswinebisas,
yuradReba eqceva urTierTobis xasiaTs, arss da ara mxolod samarTlebriv formas.
qvemoT mocemulia informacia banksa da dakavSirebul mxareebs Soris
ganxorcielebuli operaciebis Sesaxeb:
31 dekemberi, 2014
dakavSirekategoria
buli mxareebis
finansuri
naSTebi
angariSgebis
mixedviT
sxva valdebulebebi
- damfuZnebeli
- damfuZneblis an
organizaciis umaRlesi
xelmZRvaneloba
- pirebi saerTo kontrolis
qveS
181,907
181,907
31 dekemberi, 2013
dakavSirekategoria
buli mxareebis
finansuri
naSTebi
angariSgebis
mixedviT
1,122,707
872,979
407,489
-
451,438
-
14,052
1,422,374
bankis umaRlesi rangis xelmZRvanelobis anazRaureba moicavs:
2014 wlis 31 dekembriT
dasrulebuli wlisaTvis
dakavSirekategoria
buli
finansuri
mxareebis
angariSgebis
operaciebi
mixedviT
dakavSirekategoria
buli
finansuri
mxareebis
angariSgebis
operaciebi
mixedviT
umaRlesi xelmZRvanelobis
anazRaureba:
- TanamSromelTa moklevadiani
anazRaureba
970,085
13,872,772
1,209,581
11,418,372
sul
970,085
13,872,772
1,209,581
11,418,372
2014 da 2013 wlebis 31 dekembriT dasrulebuli wlebisaTvis mogeba - zaralis
angariSgeba moicavs Semdeg Tanxebs, romlebic dakavSirebul mxareebTan operaciebis
Sedegad warmoiSva:
dakavSirekategoria
buli
finansuri
mxareebis
angariSgebis
operaciebi
mixedviT
sxva saoperacio xarji
- damfuZnebeli
-sxva dakavSirebuli mxareebi
3,247,218
2,901,656
345,562
43
10,184,629
dakavSirekategoria
buli
finansuri
mxareebis
angariSgebis
operaciebi
mixedviT
2,766,160
2,639,505
126,655
7,810,923
28.
finansuri instrumentebis realuri Rirebuleba
finansuri instrumentebis realuri Rirebulebis asaxva xdeba fass 7-is “finansuri
instrumentebi: ganmarteba” da bass 39-is “finansuri instrumentebi: aRiareba da
gazomva” mixedviT. fass-is ganmartebiT realuri Rirebuleba warmoadgens Tanxas,
romelzec instrumenti SeiZleba gaicvalos garigebis mosurne gaTviTcnobierebul
mxareebs Soris komerciuli operaciis Sedegad Sefasebis TariRisTvis.
finansuri instrumentebis realuri Rirebuleba bankis mier Sefasda xelmisawvdom
sabazro informaciaze, aseTis arsebobis SemTxvevaSi, da saTanado Sefasebis
meTodologiaze dayrdnobiT. Tumca, daSvebebis gamoyeneba aucilebelia bazris
informaciis aRqmisas realuri Rirebulebis dasadgenad. saqarTvelo kvlad rCeba
ganviTarebad bazrad da ekonomikuri garemoebebi kvlavac zRudavs aqtivobebs
finansur bazarze. sabazro fasebi SeiZleba iyos moZvelebuli an asaxavdes
iZulebiTi gayidvis tranzaqciebs, ase rom ar warmoadgendes finansuri
instrumentebis realur Rirebulebas.
menejmentma gamoiyena yvela xelmisawvdomi sabazro informacia finansuri
instrumentebis realuri Rirebulebis Sefasebisas.
aqtivebi, romelTa realuri Rirebuleba miaxloebulia sabalanso RirebulebasTan
fuli da fulis eqvivalentebi - fuli da fulis eqvivalentebi aRiarebulia
amortizebuli RirebulebiT, romelic miaxloebulia mimdinare samarTlian
RirebulebasTan.
savaldebulo rezervi seb-Si - savaldebulo rezervi seb-Si aRiarebulia
amortizebuli RirebulebiT, romelic miaxloebulia mimdinare samarTlian
RirebulebasTan.
moTxovnebi bankebis mimarT - bankebis mimarT moTxovnebis balansi Sedgena ss finka
banki saqarTvelos mier adgilobriv bankebSi wlis bolosTvis ganTavsebuli
Tanxebisagan, romelTa Tavdapirveli xandazmulobis vada 1 welze naklebia. Aaqedan
gamomdinare, bankis menejmenti miiCnevs, rom bankebis mimarT moTxovnebis balansi,
romelic aRiarebulia amortizebuli RirebulebiT, miaxloebulia maT samarTlian
RirebulebasTan.
bankebis depozitebi - bankebis depozitebis balansi Sedgeba ss finka banki
saqarTveloSi bankebis mier wlis bolosTvis ganTavsebuli Tanxebisagan, romelTa
Tavdapirveli xandazmulobis vada 1 welze naklebia. Aaqedan gamomdinare, bankis
menejmenti miiCnevs, rom bankebis depozitebis balansi, romelic aRiarebulia
amortizebuli RirebulebiT, miaxloebulia maT samarTlian RirebulebasTan.
sxva finansuri aqtivebi da valdebulebebi - sxva finansuri aqtivebi da
valdebulebebi ZiriTadad warmodgenilia moklevadiani moTxovnebis da
valdebulebebisagan, Sesabamisad maTi mimdinare Rirebuleba miiCneva realuri
Rirebulebis gonivrul Sefasebad.
im finansuri aqtivebisa da finansuri valdebulebebis realuri Rirebuleba,
romlebic regularulad ar aRiricxeba realuri RirebulebiT (magram romlebTan
dakavSirebiTac saWiroa realuri Rirebulebis ganmarteba).
klientebze gacemuli sesxebi - fiqsirebuli saprocento ganakveTis mqone
instrumentebis realuri Rirebuleba ganisazRvreba, rogorc mimdinare sabazro
ganakveTiT dadiskontirebuli momavali fuladi nakadebi, romlebic miiReba msgavsi
sakredito riskisa da dafarvis vadis mqone finansuri instrumentebisagan.
44
diskontirebis ganakveTi damokidebulia valutaze, instrumentis vadasa da meore
mxaris sakredito riskze.
dafarvis vadamde flobili investiciebi - dafarvis vadamde flobili investiciebis
realuri Rirebuleba ganisazRvreba sayovelTaod aRiarebuli fasdadebis
modelebis Sesabamisad, romlebic iTvaliswinebs diskontirebuli fuladi nakadebis
analizs msgavsi instrumentebisTvis mimdinare sabazro tranzaqciebis fasis
gamoyenebiT.
klientebis depozitebi - moklevadiani depozitebis SemTxvevaSi miiCneva, rom maTi
mimdinare Rirebuleba miaxloebulia maT realur RirebulebasTan. igive daSveba
gamoiyeneba moTxovnamde depozitebis da uvado mimdinare angariSebis SemTxvevaSi.
grZelvadiani depozitebis realuri Rirebuleba Sefasda, rogorc mimdinare sabazro
ganakveTiT dadiskontirebuli momavali fuladi nakadebi, romlebic miiReba msgavsi
sakredito riskisa da dafarvis vadis mqone finansuri instrumentebisagan.
Sefasebisas gamoyenebuli diskontirebis ganakveTi Seesabameboda bankis sakredito
risks da aseve damokidebuli iyo finansuri instrumentis valutasa da
xandazmulobaze.
subordinirebuli sesxi da nasesxebi saxsrebi
subordinirebuli sesxisa da nasesxebi saxsrebis realuri Rirebulebis Sefaseba
xdeba diskontirebuli fuladi saxsrebis analizze dayrdnobiT miRebuli safaso
modelebis Sesabamisad, romlebic dafuZnebulia analogiur instrumentebTan
mimarTebaSi arsebul sabazro garigebebze. cvalebadi ganakveTis mqone sesxebis
SemTxvevaSi, menejmenti miiCnevs, rom mimdinare ganakveTi sabazro ganakveTis tolia.
garda qvemoT mocemul cxrilSi asaxuli informaciisa, xelmZRvanelobis azriT,
finansur angariSgebaSi aRiarebuli finansuri aqtivebisa da finansuri
valdebulebebis sabalanso Rirebuleba maT samarTlian RirebulebasTanaa
miaxloebuli.
realuri
Rirebulebis
ierarqia
Mmimdinare
Rirebuleba
klientebze gacemuli
sesxebi
realuri
Rirebuleba
Mmimdinare
Rirebuleba
realuri
Rirebuleba
Mme-3 done
130,657,936
127,906,025
110,377,084
110,377,084
dafarvis vadamde flobili
investiciebi
Mme-2 done
2,577,153
2,620,084
-
-
Mme-3 done
5,528,515
5,573,169
-
-
nasesxebi saxsrebi
Mme-3 done
93,610,283
93,752,892
88,994,249
88,994,249
Mme-3 done
12,370,034
12,796,719
11,977,532
11,977,532
im finansuri aqtivebisa da finansuri valdebulebebis realuri Rirebuleba,
romlebic regularulad aRiricxeba realuri RirebulebiT
bankis finansuri aqtivebisa da finansuri valdebulebebis nawili fasdeba realuri
RirebulebiT yoveli saangariSgebo periodisTvis. qvemoT mocemuli cxrili Seicavs
informacias, Tu rogor xdeba aRniSnuli finansuri aqtivebisa da finansuri
valdebulebebis realuri Rirebulebis Sefaseba (kerZod, Sefasebis meTodologia
da gamoyenebuli parametrebi)
45
realuri Rirebuleba
finansuri
2014 wlis 31 2013 wlis 31
valdebulebebi
dekemberi
dekemberi
1) warmoebuli
finansuri
valdebulebebi
162,586
-
realuri
Rirebulebis
ierarqia
Mme-2 done
46
Sefasebis
meTodologia da
ZiriTadi
parametrebi
dadiskontirebuli
fuladi nakadebi.
momavalSi misaRebi
fuladi nakadebi
fasdeba
forvardul
gacvliT kurssa
kontraqtis
forvardul kursze
dayrdnobiT,
romelic
dadiskontirebulia
im saprocento
ganakveTiT,
romelic
iTvaliswinebs
meore mxaris
sakredito risks.
mniSvnelovani
kavSiri
parametrebi,
realur
romlebze
Rirebulebasa
dakvirvebac
da im
ver xerxdeba
parametrebs
Soris,
romlebze
dakvirvebac
ver xerxdeba
-
-
29.
kapitalis riskis marTva
banki sakuTar kapitals marTavs imisaTvis, rom SeZlos sawarmos daSvebis principis
safuZvelze funqcionirebis gagrZeleba, raTa sesxebisa da kapitalis naSTebis
optimizaciis saSualebiT maqsimaluri gaxados aqcionerebis ukugeba.
kapitalis marTvis procesisTvis banki iyenebs Sida kapitalis adekvaturobis
process, rac moicavs kapitalis saWiroebis Sefasebas biznes garemosTan, zrdasa da
strategiul/saoperacio gegmebTan mimarTebaSi.
Sida kapitalis adekvaturobis procesi saSualebas iZleva Sefasdes mniSvnelovani
potenciuri cvlilebebi riskis profilSi da aqedan gamomdinare, momavali
gadaxdisunarianobis saWiroeba. Sida kapitalis adekvaturobis procesis Sedegi
gamoiyeneba kapitalis gegmis gansazRvrisas. Kkapitalis gegma aisaxeba biujetirebis
miznebisTvis momzadebul bankis 5 wlian finansur gegmebSi. Ggarda amisa, aqtivebis
da valdebulebebis marTvis komiteti afasebs kapitalis struqturas, iZleva
rekomendaciebs da axorcielebs kapitalis adekvaturobis marTvas, riskis marTvis
saqmianobis farglebSi.
Sida kapitalis adekvaturobis procesi moicavs ekonomikuri kapitalis Sefasebas,
rac warmoadgens im kapitalis gansazRvras, romelic banks dasWirdeba
gauTvaliswinebeli zaralis SemTxvevaSi. bankis ekonomikuri kapitali dgindeba im
zRvarze, rom 99% rwmunebulebiT SesaZlebeli iyos zaralis dafarva momavali
erTi wlis ganmavlobaSi. Eekonomikur kapitals banki iTvlis sakredito, sabazro
(romelic Seicavs arasavaWro saprocento ganakveTis risks), saoperacio da
reputaciis riskisTvis. Bbanki regularulad axdens ekonomikuri kapitalis
meTodologiis gavrcobas da usadagebs miRebul Sedegebs gare wyaroebs.
“finka inTerneiSenalis” kapitalis bazris jgufi uzrunvelyofs finkas qselisTvis
da/an individualuri Svilobili kompaniebisTvis finansebis komerciul wyaroebs
(sesxsa da kapitals).
bankis kapitalis adekvaturobis monitoringi xdeba aseve saqarTvelos erovnuli
bankis mier dadgenili koeficientebiT.
seb-is mier dadgenili mimdinare kapitaliT bankebi valdebulni arian: a) flobdnen
saaqcio kapitalis minimalur dones - 12,000,000 lari; b) SeinarCunon sazedamxedvelo
kapitalis riskebis mixedviT Sewonil aqtivebTan koeficienti („sazedamxedvelo
kapitalis koeficienti“) dadgenili 12% an meti da g) SeinarCunon pirveladi
kapitalis riskebis mixedviT Sewonil aqtivebTan koeficienti (pirveladi kapitalis
koepicienti) dadgenili 8% an meti.
2014 wlis ivnisidan moyolebuli, zemoT naxsenebi koeficientebis garda, bankebi
valdebulebi arian, gamoiTvalon kapitalis adekvaturobis koeficienti 2013 wlis 28
oqtombris komerciuli bankebis kapitalis adekvaturobis moTxovnebis
maregulirebeli wesis Sesabamisad, romelic iTxovs, rom bankma SeinarCunos (a)
ZiriTadi pirveladi kapitalis riskis mixedviT Sewonil aqtivebTan koeficienti 7%
an meti, (b) pirveladi kapitalis riskis mixedviT Sewonil aqtivebTan koeficienti
8.5% an meti da, (g) sazedamxedvelo kapitalis riskis mixedviT Sewonil aqtivebTan
koeficienti 10.5% an meti.
seb-is mier dawesebuli koeficientebis monitoringi xdeba yovelTviurad reportebis
saSualebiT, romlebic Tavdapirvelad mimoxiluli da xelmowerilia bankis
aRmasrulebeli da finansuri direqtorebis mier da Semdgom waredgineba seb-s.
2014 da 2013 wlebis 31 dekembris mdgomareobiT banki SesabamisobaSi iyo seb-is mier
dadgenil kapitalis yvela moTxovnasTan.
47
qvemoT mocemuli cxrili aanalizebs bankis sazedamxedvelo kapitalis resursebs
kapitalis adekvaturobis miznebisTvis, seb-is moTxovnebis Sesabamisad momzadebul
calkeul angariSgebebze dayrdnobiT:
2014 wlis 31
dekemberi
2013 wlis 31
dekemberi
sawesdebo kapitali
gaunawilebeli mogeba
gamoklebuli: aramaterialuri aqtivebi
20,213,600
12,326,704
(4,277,393)
20,213,600
9,603,278
(466,345)
pirveladi kapitali
28,262,911
29,350,533
Pperiodis mogeba
zogadi rezervebi (araumetes sakredito da sabazro riskis
mixedviT Sewonili aqtivebis 1.25%-isa
subordinirebuli sesxi (pirveladi kapitali 50%-mde)
6,732,189
7,058,718
2,244,458
-
2,108,650
-
Mmeoradi kapitali
8,976,648
9,167,369
mTliani sazedamxedvelo kapitali
37,239,558
38,517,902
riskis mixedviT Sewonili aqtivebi
177,544,474
167,907,870
15.9%
17.4%
20.9%
22.9%
pirveladi kapitalis adekvaturobis koeficienti
mTliani sazedamxedvelo kapitalis adekvaturobis
koeficienti
sazedamxedvelo angariSgebis miznebisTvis bankis subordinirebuli sesxi ar
Seesabameba saqarTvelos erovnuli bankis mier dadgenil meoradi kapitalis
moTxovnebs da Sesabamisad ar gaiTvaliswineba mTliani sazedamxedvelo kapitalis
gaangariSebaSi.
kapitalis koeficientebi seb-is moTxovnebis Sesabamisad kapitalis
adekvaturobis axali regulaciis mixedviT, Semdegia:
saaqcio kapitali pirveladi kapitali
pirveladi kapitali
sazedamxedvelo kapitali
2014 wlis 31
dekemberi
17.5%
17.5%
18.4%
48
30.
riskis marTvis politika
riskebis marTva fundamentur rols asrulebs sabanko saqmianobaSi da aris bankis
operaciebis mniSvnelovani elementi. bankis saqmianobisaTvis damaxasiaTebeli
ZiriTadi riskebi moicavs:

sakredito riskdamokidebulebas;

likvidobis risks;

sabazro risks;




saoperacio risks;
koncentraciis risks;
reputaciis risks;
sxva riskebs
riskis marTvis sqema
banki aRiarebs, rom mniSvnelovania organizaciaSi qmediTi da efeqturi riskis
marTvis procesebis arseboba. amisaTvis bankma daadgina riskis marTvis sqema,
romlis umTavresi mizania banki daicvas riskisagan da saSualeba misces mas,
miaRwios sakuTar miznebs.
bankis riskis marTvis amocanebisa da politikis dadgenaze zogadad direqtorTa
sabWoa pasuxismgebeli. Tumca, imis miuxedavad, rom funqciebis garkveuli da
ZiriTadi nawili am organoSia SenarCunebuli, amocanebisa da politikis efeqturi
ganxorcielebisaTvis saWiro procesebis SemuSaveba-warmarTvis uflebamosileba
sxva organoebzea delegirebuli.
direqtorTa sabWos mTavari amocanaa iseTi politikis SemuSaveba, romlis mizania
riskebis maqsimalurad SezRudva bankis konkurentunarianobisa da moqnilobis
SezRudvis gareSe. riskis marTvis sqemis saSualebiT banki marTavs Semdeg riskebs:
riskis marTvis sistema aerTianebs saSualebebs, qmedebebsa da resursebs
riskis efeqturad identificirebis, Sefasebisa da marTvis mizniT.
menejmentis sabWos donis riskis komiteti dafuZnebulia, raTa meTvalyureoba
gauwios riskis marTvis process, riskis apetits da riskis politikebs.
umTavresi bankis riskis marTvis procesSi aris riskis kultura, romelic dgindeba
menejmentis mier. riskis kultura gaerTianebulia bankis riskis strategiaSi, riskis
apetitis angariSSi da yoveldRiur procesebSi. angariSvaldebuleba riskis
marTvisTvis dadgenilia Tavdacvis samxazovani modeliT, raTa miRweul iqnas
riskis efeqturi marTva. Sesabamisad, riskis marTvis pasuxismgebloba
gadanawilebulia mowinave xazze - biznesze, riskis menejmentsa da Sida auditze.
riskis strategia da riskis apetiti
riskis strategia da riskis apetiti ganisazRvreba da mowmdeba sameTvalyureo
sabWos mier bankis strategiul miznebze dayrdnobiT, raTa uzrunvelyofil iqnas
riskis, kapitalis da Sedegebis miznobirvi poziciebis Tanxvedra.
bankis xedvis gaTvaliswinebiT, romelic mdgomareobs SemdegSi: warmoadgendes
globalur qsels, romelic koleqtiurad emsaxureba ufro meti dabali Semosavlis
mqone mewarmeebs, romlebic saqmianoben komerciuli da mdgradi ganviTarebis
principebze, riskis marTvis strategiis mTavari miznebi Semdegia:
49

wvlili Seitanos bankis biznes strategiis ganviTarebaSi riskis
gaTvaliswinebiT momgebianobis uzrunvelyofis gziT.

uzrunvelyos bankis mdgradi ganviTareba riskebis analizis, gazomvis da
monitoringis efeqturi sistemis ganxorcielebis gziT.
bankis aRmasrulebeli menejmenti da yvela TanamSromeli misdevs bankis riskis
strategiis principebs da yoveldRiur gadawyvetilebebs iRebs riskis/gasamrjelos
midgomis mixedviT.
sakredito riski
banki eqvemdebareba sakredito risks, romelic warmoadgens risks, rom finansur
instrumentTan dakavSirebuli romelime mxare ver SeZlebs dakisrebuli
valdebulebis Sesrulebas, ris Sedegadac meore mxares miadgeba finansuri zarali.
bankis ZiriTad saqmianobas mikrosesxebis gacema warmoadgens. amiT gamowveuli
mniSvnelovani finansuri zianis Tavidan asacileblad, sakredito riskebis
gamovlenisa da efeqturad marTvis mizniT, banki sxvadasxva meTods iyenebs.
riskis marTva da monitoringi xorcieldeba dadgenil farglebSi. am procesebs
sakredito komiteti da bankis direqtorTa sabWo warmarTavs. sakredito komitetis
mier ganacxadis Setanamde sakredito departamenti mimoixilavs sakredito procesis
Sesaxeb arsebul yvela rekomendacias (msesxebelze dadgenil limits, sasesxo
xelSekrulebis Sesworebas, a.S.). riskis yoveldRiur marTvas sakredito
departamentis ufrosi warmarTavs.
bankis sakredito politika dgindeba kreditebis gacemis saxelmZRvanelos mixedviT,
sadac mkafiodaa gansazRvruli yvela Sesabamisi procedura da moTxovna, aseve
marTvis meqanizmebi, maT Soris, sesxis gacemis, vadagadacilebuli sesxebis
monitoringisa da sxvaTa CaTvliT.
sakredito komiteti analitikuri organoa, romelic movalea, gaanalizos sesxis
ganacxadSi mocemuli informacia, Seafasos da maqsimalurad Seamciros sakredito
riskebi. igi damoukidebeli organoa, romelic uflebamosilia, saboloo
gadawyvetileba miiRos sesxis ganacxadis dakmayofilebis an masze uaris Tqmis
Taobaze.
bankSi arsebobs sakredito komitetis sxvadasxva doneebi sesxis odenobis
Sesabamisad. Mmcire odenobis (5,000 larze an 3,000 aSS dolarze naklebi) sesxebis
damtkicebisTvis alternatiul meTods warmoadgens kredit biuroebis sakredito
reitingze damyarebiT sesxebis damowmeba. sakredito komitetis gadawyvetilebis
miRebis procesi srulad avtomatizirebulia. Ggadawyvetilebis miRebis limitebi
kontroldeba avtomaturad MIS-is mier winaswar dadgenili wvdomis doneebis
meSveobiT.
bankad gardaqmnis Semdgom banki cdilobs sarwmuno sakredito politikis miRebas.
Sida kontrolis departamenti regularulad amowmebs sakredito analizis xarisxs.
yvela sakredito aqtivoba mimarTulia momxmarebelTan grZelvadiani urTierTobebis
damyarebaze, raTa miRweul iqnas mdgradi momgebianoba da Tavidan iqnas aridebuli
iseTi zrda, romelic safrTxis qveS daayenebs grZelvadian stabilurobas.
banki akontrolebs sakredito risks, aRebuls erT msesxebelTan, msesxebelTa
jgufTan an erT sabanko produqtTan mimarTebaSi. Bbanki yuradRebiT adevnebs
Tvalyurs cvlilebebs sakredito portfelSi. sakredito riskis Sesafaseblad banki
atarebs stress testebs, seb-is mier mowodebuli parametrebze dayrdnobiT. Ees
moicavs rogorc pirdapir sakredito risks, aseve valutiT ganpirobebul sakredito
risks.
50
stres testebi aCvenebs, rom banks eqneba maRali mdgradoba ekonomikuri daRmasvlis
pirobebSi. amasve mowmobs krizisTan gamklavebis warsuli gamocdileba.
portfelis maRali granulaciis gamo koncentracia individualur msesxeblebze
Zalian dabalia, dargobrivi koncentracia ki ufro realur sakiTxs warmoadgens,
ramdenime seqtorSi portfelis maRali koncentraciis gamo. es riski
gaTvaliswinebul iqna Sida kapitalis adekvaturobis pilar II-Si damatebiTi
kapitalis miznebisTvis.
sakredito riskdamokidebulebis maqsimaluri odenoba
bankis maqsimaluri sakredito riskdamokidebuleba cvalebadia da ganpirobebulia
rogorc individualuri riskebiT, aseve sabazro ekonomikasTan dakavSirebuli
zogadi riskebiTac.
qvemoT mocemuli cxrili warmoadgens sabalanso finansuri aqtivebis maqsimalur
sakredito riskdamokidebulebas. balansis uwyisSi asaxuli finansuri aqtivebis
maqsimaluri riskdamokidebuleba utoldeba aqtivebis sabalanso Rirebulebas
gaqviTvamde an uzrunvelyofamde. pirobiTi valdebulebebidan gamomdinare,
maqsimaluri sakredito riskdamokidebuleba im SemTxvevaSi, Tu uzrunvelyofa,
sapasuxo moTxovnebi an garantia gaufasurda da pirobiTi valdebulebebi an
kreditis gacemis valdebuleba ar sruldeba, warmodgenilia am instrumentebis
sakontraqto RirebulebiT.
maqsimaluri
riskdamokidebuleba
savaldebuli rezervi seb-Si
7,104,178
4,973,061
130,657,936
2,577,153
190,254
savaldebuli rezervi seb-Si
8,938,247
4,228,012
10,678,245
110,377,084
arasabalanso riski
arasabalanso riskebis samarTavad gamoiyeneba riskis marTvis arsebiTad iseTive
politika, rogoric sabalanso riskebis SemTxvevaSi.
sakredito riskis Sefaseba
saangariSo dRes sesxze danakargis gansasazRvravad banki individualuri da
jgufuri Sefasebebis kombinacias mimarTavs. individualurad fasdeba is sesxebi,
romlebic individualurad mniSvnelovnad iTvleba.
individualurad mniSvnelovnad iTvleba is sesxebi, romelTa dasafari nawili
saaqcio kapitalis 0.5%-s aRemateba. iseTi sesxebi, romelTac gaufasureba ar
ericxeba, agreTve yvela sxva sesxi, romlebic individualurad ar fasdeba, Sedis
gaufasurebaze erToblivad Sesamowmebeli sesxebis jgufSi. erToblivad
Sesafasebeli sesxebi jgufdeba sakredito riskis msgavsi maxasiaTeblebisa da
vadagadacilebis statusis mixedviT da Sesabamisad fasdeba. erToblivad Sefasebis
meTodologia uzrunvelyofs, rom sesxis danakargis rezervSi aisaxos danakargis
51
gamomwvevi movlenebi, romlebic ukve moxda, magram individualuri sesxebis
safuZvelze jer ar identificirebula.
aRniSnul procesSi CarTulia istoriuli monacemebisa da mimdinare, dakvirvebadi
monacemebis iseTi kombinacia, romelic arsebul viTarebas asaxavs da banks uCvenebs,
Tu ra zegavlena SeiZleba man sesxebis mimdinare portfelze moaxdinos. istoriuli
monacemebi warmoadgens realuri danakargebis ganakveTebis kompleqss, romlebic
iangariSeba sesxze istoriuli danakargebis migraciis analizis gamoyenebiT.
mimdinare ekonomikuri monacemebi moicavs mSp-isa da inflaciis ganakveTebs,
valutis gacvlis kursebsa da sxva maCveneblebs. monacemTa am erTobliobebis
gamoyenebiT xelmZRvaneloba adgens rezervis ganakveTebs, romelsac banki momdevno
6 Tvis ganmavlobaSi gamoiyenebs.
monacemTa Tavdapirveli statistikuri analiziT miiReba gamoTvlili istoriuli
danakargebis ganakveTebi. swored es istoriuli ganakveTebi gamoiyeneba danakargis
saboloo rezervis ganakveTis gamosaangariSeblad. bolos gaanalizebuli periodia
2011 wlis noembridan 2014 wlis noembramde.
segmenturi migraciis analizi keTdeba vadagadacilebis Semdegi kalaTebis
meSveobiT:
riskis kategoria
0
1
2
3
4
5
vadagadacilebis kalaTa
mimdinare
1-30 dRe
31-60 dRe
61-90 dRe
91-180 dRe
> 180 dRe
sesxebis portfeli jgufdeba produqtis xazisa da servis centrebis xazis
mixedviT. amgvari segmentaciis meSveobiT banki adgens xandazmuli an erTi
kategoriidan meoreSi gadasatani sesxebis procentul wils. es maCvenebeli Semdeg
SeyavT gamoTvlili gaufasurebis albaTobebSi. sesxis danakargis aRdgenis
ganakveTi pirdapir zegavlenas axdens me-5 kategoriis gamoTvlil gaufasurebis
albaTobebze da, amdenad, gaufasurebis ganakveTis riskis yvela wina kategoriaze.
2014 wlis ganmavlobaSi bankis riskis qveS arsebuli mogebis wili, garkveuli
droebiTi da mudmivi faqtorebis gamo, maRali iyo. yvelaze mniSvnelovani droebiTi
faqtori iyo 2014 wlis ianvarSi axali sabanko sistemis danergva, ramac droebiT
Seaferxa valebis dafarvisa da amoRebis procesi. garda amisa, garkveuli
cvlilebebi Sevida sakredito personalis bonusebis, sesxebis gacemisa da
monitoringis procedurebSi. es ukanaskneli SeiZleba mivakuTvnoT rogorc
droebiTi, agreTve mudmivi faqtorebis ricxvs. es ki imas niSnavs, rom sakredito
procedurebis yvela cvlileba Zalze dadebiT Sedegebs moitans, magram
Tavdapirvelad amis gamo riskis qveS myofi mogebis maCvenebeli mcired gaizarda.
dakvirvebis bolo TerTmetTviani periodis (ianvari-noemberi) monacemebiT riskis
qveS myofi mogeba > 1 dReSi TiTqmis 3-jer gaizarda. varaudoben, rom sasesxo
portfelis mTliani riskis profili saqarTveloSi Seqmnili zogadi
makroekonomikuri garemos Sedegad aseve gaizrdeba.
2014 wlis 31 dekembris mdgomareobiT, wliuri inflacia daaxloebiT 3.5% iyo, xolo
qarTuli lari aSS dolarTan mimarTebaSi 7%-iT gaufasurda.
inflacia da qarTuli laris gaufasureba mniSvnelovani makroekonomikuri
indikatoria, romelzec saqarTveloSi moRvawe mikro-biznesebi mniSvnelovnadaa
damokidebuli. maTi umetesoba vaWroba-momsaxurebis dargSi muSaobs. es sferoebi ki
pirveladi moxmarebis saqonlis fasebze mWidrodaa mibmuli.
52
zemoaRniSnuli gare faqtorebis gaTvaliswinebiT, bankma migraciis modelSi
rezervis ganakveTebi 10%-iT gazarda. aseve, angariSgebis periodisTvis qarTuli
laris gaufasurebis gamo, bankma gamoiyena makoreqtirebeli faqtori 320 aTasi
laris odenobiT, raTa gaufasureba gaeTvaliswinebina sesxis danakargis
gaangariSebisas.
geografiuli koncentracia
aqtivebis da valdebulebebis marTvis komiteti akontrolebs risks sakanonmdeblo
da sazedamxedvelo sferoebSi da afasebs maT gavlenas bankis saqmianobaze. Aamgvari
midgoma banks saSualebas aZlevs minimumamde daiyvanos mosalodneli danakargebi,
romelic saqarTveloSi sainvesticio klimatis cvlilebam SeiZleba gamoiwvios.
aqtvebis da valdebulebebis geografiuli koncentracia Semdegia:
saqarTvelo
sxva ara
eTgo-s qveynebi
eTgo-s
qveynebi
31 dekemberi,
2014
sul
finansuri aqtivebi
savaldebulo rezervi seb-Si
7,503,384
4,973,061
130,657,936
2,577,153
190,254
-
4,476,792
-
11,980,176
4,973,061
130,657,936
2,577,153
190,254
sul finansuri aqtivebi
145,901,788
-
4,476,792
150,378,580
bankebis depozitebi
nasesxebi saxsrebi
4,924,135
5,528,515
3,070,953
254,520
-
-
90,539,330
715,667
12,370,034
4,924,135
5,528,515
93,610,283
970,187
12,370,034
sul finansuri valdebulebebi
13,778,123
-
103,625,031
117,403,154
132,123,665
-
(99,148,239)
finansuri valdebulebebi
wminda pozicia finansur instrumentebze
53
saqarTvelo
sxva ara
eTgo-s qveynebi
eTgo-s
qveynebi
31 dekemberi,
2014
sul
arawminda RirebulebiT angariSsworeba:
- savaluto svopi
(162,586)
-
-
wminda pozicia warmoebul finansur
instrumentebze
(162,586)
-
-
131,961,079
-
(99,148,239)
9,264,951
4,228,012
10,678,245
110,377,084
-
-
9,264,951
4,228,012
10,678,245
110,377,084
134,548,292
-
-
134,548,292
nasesxebi saxsrebi
13,929,354
708,143
-
101,791
-
75,064,895
421,541
11,977,532
88,994,249
1,231,475
11,977,532
14,637,497
101,791
87,463,968
102,203,256
119,910,795
(101,791)
(87,463,968)
wminda pozicia
(162,586)
finansuri aqtivebi
wminda pozicia finansur instrumentebze
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 SemTxvevaSi uZravi qoneba, maragebi, garantiebi,
transporti da mowyobiloba.

sacalo dakreditebis SemTvevaSi sacxovrebeli qoneba, garantiebi, transporti
da mowyobiloba.
xelmZRvaneloba axorcielebs uzrunvelyofis sabazro Rirebulebis monitorings,
Sesabamisi xelSekrulebis mixedviT damatebiTi uzrunvelyofis moTxovnas da
uzrunvelyofis sabazro Rirebulebis kontrols Sesabamisi mimdinare gaufasurebis
gaTvaliswinebiT.
54
qvemoT mocemul cxrilSi aRwerilia bankis mier flobili iseTi finansuri
aqtivebis sakredito reitingebi, romlebic arc vadagadacilebulia da arc
gaufasurebuli:
31 dekemberi, 2014
fuli da fulis
eqvivalentebi
savaldebulo
naSTi seb-Si
dafarvis vadamde
flobili
investiciebi
sxva finansuri
aqtivebi
31 dekemberi, 2013
fuli da fulis
eqvivalentebi
savaldebulo
naSTi seb-Si
moTxovnebi
bankebis mimarT
AAA
AA
A
BBB
< BBB
Seufasebeli
sul
-
-
4,476,793
-
2,619,581
7,804
7,104,178
-
-
-
-
4,973,061
-
4,973,061
-
-
-
-
2,577,153
-
2,577,153
190,254
190,254
-
-
-
-
8,585,445
352,802
8,938,247
-
-
-
-
4,228,012
-
4,228,012
-
-
-
-
10,678,245
-
10,678,245
banki axorcielebs mraval garigebas, sadac kontragenti ar fasdeba saerTaSoriso
Sefasebis saagentoebis mier. bankma SeimuSava Sefasebis Sida modeli. mis mixedviT
igi gansazRvravs kontragentis reitings, romelic SeiZleba saerTaSoriso
sareitingo saagentoebis reitings Seudardes.
sabanko seqtori zogadad sakredito riskiT xasiaTdeba klientebze gacemuli
sesxebisa da bankTaSorisi depozitebis arsebobis gamo. klientebze gacemul
sesxebTan dakavSirebuli riskebi koncentrirebulia saqarTveloSi. sakredito
riskdamokidebulebis monitoringi regularulad tardeba, raTa uzrunvelyofil
iqnas bankis riskis marTvis politikiT dadgenili sakredito limitebisa da
kreditunarianobis moTxovnebis dacva.
mcire da saSualo biznesebze gasacemi sesxebis Sefasebisa da gadawyvetilebis
miRebis mizniT bankSi SemuSavda msesxeblis qulebiT Sefasebis modeli. qulebiani
modeli miRebulia standartuli sasesxo produqtebTan dakavSirebiT da moicavs
msesxeblis ZiriTad indikatorebs: finansuri mdgomareoba, urTierToba msesxebelTan,
mmarTvelobiTi xarisxi, samizne gamoyeneba, adgilmdebareoba, sakredito istoria,
uzrunvelyofa da sxva.
klientebze gacemuli sesxebisgan gansxvavebuli finansuri aqtivebi fasdeba im
mimdinare sakredito reitingiT, romelic maT mieniWa saerTaSoriso saagentos, mag.
"fitCis", "standard & fuarzis" da "mudisgan". maqsimaluri SesaZlo reitingia AAA.
sainvesticio jgufis finansuri aqtivebis reitingi AAA-BBB farglebSia. amaze
dabali reitingis mqone finansuri aqtivebi klasificirdeba, rogorc spekulaciuri
rangisa.
saerTaSoriso sareitingo saagentoebis mier saqarTvelosaTvis dadgenili sakredito
reitingi Seesabameboda sainvesticio dones BB-.
likvidobis riski
likvidobis riskis marTva
likvidobis riski exeba depozitebis gadinebis da sxva finansuri valdebulebebis
uzrunvelsayofad sakmarisi saxsrebis arsebobas, romlebic ukavSirdeba finansur
instrumentebs maTi dafarvis vadis dadgomisas. mTavari danayofi bankSi, romelic
axorcielebs likvidobis riskis kontrols aris aqtivebis da valdebulebebis
55
marTvis komiteti, romelic dgeba sul mcire yovelTviurad. komitetis mier
wardgenili angariSebi moicavs finansuri poziciis, mogeba-zaralis da fuladi
nakadebis detalur mimoxilvas sul mcire uaxloesi 18 Tvis ganmavlobaSi, rac
saSualebas iZleva detalurad ganisazRvros samomavlod finansuri saxsrebis
saWiroeba. yovelTviurad xdeba komitetis dokumentebSi gamoyenebuli gaTvlebis
ganaxleba.
garda sxva sakiTxebisa, likvidobis marTvis miznebisTvis, Sexvedrebis dros,
komiteti ganixilavs likvidobis ganrigs da samomavlo dafinansebis ganrigs.
likvidobis sakiTxTanKdakavSirebul komitetis ganxilvebs Sedegad mohyveba:
momavali dafinansebis saWiroebis gansazRvra, savaraudo likvidobis wyaroebis
identificireba (saerTaSoriso finansuri institutebidan saxsrebis pirdapiri
mozidva, fulis bazris instrumentebis gamoyeneba – bankTaSorisi depozitebi,
savaluto svopebi, da a.S) da moqmedebis gegma. Ggarda amisa, komiteti adgens Sida
limits arasasesxo likvidobaze (SeuzRudavi fuli da fulis eqvivalentebi)
likvidobis riskis samarTavad.
mimdinare likvidoba imarTeba saxazino departamentis mier, romelic awarmoebs
garigebebs fulad bazarze mimdinare likvidobis uzrunvelsayofad da fuladi
nakadebis optimizaciisTvis. banki axorcielebs samomavlo fuladi saxsrebis
yoveldRiur monitorings klientebsa da sxva operaciebze, rac
aqtivebis/valdebulebebis marTvis procesis nawilia. menejmenti awesebs limitebs
bankTaSorisi depozitebisa da nasesxebi saxsrebis minimalur doneze, raTa
SesaZlebeli iyos moulodneli fuladi saxsrebis gadinebis uzrunvelyofa.
likvidurobis da saprocento ganakveTis riskis analizi warmodgenilia Semdeg
cxrilSi. Pprezentacia emyareba bankis menejmentisTvis Sida resursebiT miwodebul
informacias.
saSualo
Sewonili
efeqturi
ganakveTi
1 Tvemde
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze
meti
2014 wlis
31 dekemberi,
sul
Aarawarmoebuli finansuri
aqtivebi
Ffiqsirebuli saprocento
Semosavlis instrumentebi
Ddafarvis vadamde flobili
investiciebi
Mmomxmareblebze gacemuli
sesxebi
Fsul fiqsirebuli
saprocento Semosavlis
aqtivebi
8.46%
27,375
53,816
-
2,495,962
-
2,577,153
36.67%
10,864,485
15,943,937
65,476,111
38,368,000
5,403
130,657,936
10,891,860
15,997,753
65,476,111
40,863,962
5,403
133,235,089
1,737,936
4,973,061
-
-
-
-
1,737,936
4,973,061
6,710,997
-
-
-
-
6,710,997
10,242,240
190,254
-
-
-
-
10,242,240
190,254
10,432,494
-
-
-
-
10,432,494
28,035,351
15,997,753
65,476,111
40,863,962
5,403
150,378,580
cvladi saprocento
fuli da fulis
eqvivalentebi
sul cvladi saprocento
Semosavlis aqtivebi
2%
0%
armqone finansuri aqtivebi
fuli da fulis
eqvivalentebi
sul saprocento
Semosavlis armqone
finansuri aqtivebi
sul arawarmoebuli
finansuri aqtivebi
56
arawarmoebuli finansuri
valdebulebebi
bankebis depozitebi
Nnasesxebi saxsrebi
sul fiqsirebuli
valdebulebebi
cvladi saprocento
nasesxebi saxsrebi
Semosavlis
valdebulebebi
5.65%
9.45%
7.75%
11.54%
2,429,211
30,197
529,095
-
453,828
60,805
3,233,359
-
2,041,096
32,860,238
350,330
2,495,931
42,935,876
12,019,704
-
4,924,135
2,586,933
79,558,568
12,370,034
2,988,503
3,747,992
35,251,664
57,451,511
-
99,439,670
-
538,519
3,882,072
9,631,124
-
14,051,715
-
538,519
3,882,072
9,631,124
-
14,051,715
2,941,582
-
-
-
-
2,941,582
907,239
62,948
-
-
-
970,187
3,848,821
62,948
-
-
-
3,911,769
6,837,324
4,349,459
39,133,736
67,082,635
-
117,403,154
mgrZnobiaroba
14,614,354
11,711,242
26,342,375
(26,218,673)
5,403
jamuri saprocento pozicia
14,614,354
26,325,596
52,667,971
26,449,298
26,454,701
warmoebuli finansuri
instrumentebi
Aarawminda RirebulebiT
angariSsworeba:
- savaluto svopebi
-
(38,745)
(123,841)
-
-
(162,586)
sul warmoebuli finansuri
instrumentebi
-
(38,745)
(123,841)
-
-
(162,586)
likvidobis pozicia
21,198,027
11,609,549
26,218,534
(26,218,673)
5,403
Llikvidobis jamuri
pozicia
21,198,027
32,807,576
59,026,110
32,807,437
32,812,840
6.29%
armqone finansuri
valdebulebebi
sxva finansuri
valdebulebebi
sul saprocento
Semosavlis armqone
finansuri
valdebulebebi
sul arawarmoebuli
saSualo
Sewonili
efeqturi
ganakveTi
1 Tvemde
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze
meti
2013 wlis
31
dekemberi,
sul
aqtivebi
Ddafarvis vadamde flobili
investiciebi
Mmomxmareblebze gacemuli
sesxebi
aqtivebi
2.40%
1,714,505
-
-
-
-
1,714,505
4.00%
5,469,345
-
5,208,900
-
-
10,678,245
36.77%
7,195,904
14,059,362
57,290,316
31,828,523
2,979
110,377,084
57
sul Ffiqsirebuli
finansuri aqtivebi
14,379,754
14,059,362
62,499,216
31,828,523
2,979
122,769,834
386,612
-
-
-
-
386,612
4,228,012
-
-
-
-
4,228,012
4,614,624
-
-
-
-
4,614,624
7,163,834
-
-
-
-
7,163,834
7,163,834
-
-
-
-
7,163,834
26,158,212
14,059,362
62,499,216
31,828,523
2,979
134,548,292
12,764,815
-
634,441
-
25,096,026
346,770
46,773,417
5,179,462
6,451,300
85,268,699
11,977,532
12,764,815
634,441
25,442,796
51,952,879
6,451,300
97,246,231
-
411,389
331,167
2,649,332
333,662
3,725,550
-
411,389
331,167
2,649,332
333,662
3,725,550
cvladi saprocento
fuli da fulis
eqvivalentebi
savaldebulo rezervi sebSi
Semosavlis aqtivebi
1.88%
0%
armqone finansuri aqtivebi
fuli da fulis
eqvivalentebi
sul saprocento
Semosavlis armqone
finansuri aqtivebi
sul arawarmoebuli
finansuri aqtivebi
arawarmoebuli finansuri
valdebulebebi
fiqsirebuli saprocento
nasesxebi saxsrebi
Fsul fiqsirebuli
valdebulebebi
7.93%
11.54%
cvladi saprocento
nasesxebi saxsrebi
5.25%
Semosavlis finansuri
valdebulebebi
armqone finansuri
valdebulebebi
sxva finansuri
valdebulebebi
1,075,573
155,902
-
-
-
1,231,475
sul saprocento
Semosavlis armqone
finansuri
valdebulebebi
1,075,573
155,902
-
-
-
1,231,475
sul arawarmoebuli
13,840,388
1,201,732
25,773,963
54,602,211
6,784,962
102,203,256
mgrZnobiaroba
6,229,563
13,013,532
36,725,253
(22,773,688)
(6,781,983)
jamuri saprocento pozicia
6,229,563
19,243,095
55,968,348
33,194,660
26,412,677
likvidobis pozicia
12,317,824
12,857,630
36,725,253
(22,773,688)
(6,781,983)
jamuri likvidobis pozicia
12,317,824
25,175,454
61,900,707
39,127,019
32,345,036
zemoT mocemul cxrilSi dafarvamde darCenili vadebi Seesabameba kontraqtiT
gaTvaliswinebul vadebs.
finansuri aqtivebisa da valdebulebebis cvladi saprocento ganakveTiani
instrumentebisaTvis mocemuli Tanxebi Seicvleba, Tu cvladi saprocento
58
ganakveTis cvlileba saangariSo periodis bolos dadgenili saprocento ganakveTis
cvlilebebisgan gansxvavebuli iqneba.
Semdgom cxrilSi mocemulia bankis darCenili sakontraqto vadianoba SeTanxmebuli
dafarvis periodis mqone finansuri valdebulebebisaTvis. cxrilebi Sedgenilia
finansuri valdebulebebis aradiskontirebuli fuladi nakadebis mixedviT, im
uaxlesi TariRis safuZvelze, rodesac banks SeiZleba gadaxda moeTxovos.
cxrilebSi mocemulia rogorc saprocento, aseve ZiriTadi Tanxis fuladi nakadebi.
Tu saprocento sargebeli mcocavi ganakveTiT iangariSeba, aradiskontirebuli
Tanxa miiReba saangariSo periodis bolos saprocento ganakveTis mrudebis
gamoyenebiT. sakontraqto vadianoba efuZneba im uaxles TariRs, rodesac banks
SeiZleba gadaxda moeTxovos.
saSualo
Sewonili
efeqturi
ganakveTi
1 Tvemde
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze 2014 wlis
meti
31
dekemberi,
sul
instrumentebi fiqsirebuli
saprocento ganakveTiT
bankebis depozitebi
nasesxebi saxsrebi
5.65%
9.45%
7.75%
11.54%
ganakveTiT
2,479,934
33,073
578,397
-
454,969
85,318
3,384,665
-
2,049,315
117,588
37,426,019
1,439,367
3,077,567
46,115,419
15,362,011
-
4,984,218
3,313,547
87,504,500
16,801,378
3,091,404
3,924,952
41,032,289
64,554,997
-
112,603,64
3
-
586,392
4,514,853
10,634,384
-
15,735,629
-
586,392
4,514,853
10,634,384
-
15,735,629
2,941,580
907,239
62,948
-
-
-
2,941,580
970,187
3,848,819
62,948
-
-
-
3,911,767
6,940,223
4,574,292
45,547,142
75,189,381
-
132,251,039
instrumentebi cvladi saprocento
ganakveTiT
nasesxebi saxsrebi
6.29%
cvladi saprocento
ganakveTiT
instrumentebi saprocento
sargeblis gareSe
saprocento sargeblis gareSe
saSualo
Sewonili
efeqturi
ganakveTi
1 Tvemde
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze 2013 wlis
meti
31
dekemberi,
sul
instrumentebi fiqsirebuli
saprocento ganakveTiT
nasesxebi saxsrebi
7.93%
11.54%
ganakveTiT
14,747,251
-
1,037,341
-
27,986,870
1,502,738
50,538,138
9,546,123
6,654,337
94,309,600
17,703,198
14,747,251
1,037,341
29,489,608
60,084,261
6,654,337
112,012,798
-
426,381
433,559
3,084,569
355,269
4,299,778
instrumentebi cvladi saprocento
ganakveTiT
nasesxebi saxsrebi
5.25%
59
saSualo
Sewonili
efeqturi
ganakveTi
1 Tvemde
cvladi saprocento
ganakveTiT
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze 2013 wlis
meti
31
dekemberi,
sul
-
426,381
433,559
3,084,569
355,269
4,299,778
1,075,573
155,902
-
-
-
1,231,475
1,075,573
155,902
-
-
-
1,231,475
15,822,824
1,619,624
29,923,167
63,168,830
7,009,606
117,544,051
instrumentebi saprocento
sargeblis gareSe
saprocento sargeblis gareSe
Semdegi cxrili asaxavs bankis likvidurobis analizs warmoebuli finansuri
instrumentebisTvis. cxrili agebulia warmoebuli finansuri instrumentebis
aradiskontirebuli sakontraqto fuladi saxsrebis Semodineba/gadinebis
safuZvelze, romlebic angariSswordeba urTierTgaqviTvis gziT da warmoebulebis
aradiskontirebuli fuladi saxsrebis Semodineba/gadinebis safuZvelze, romlebic
ar angariSswordeba urTierTgaqviTvis gziT. rodesac misaRebi an gadasaxdeli
Tanxa ar aris fiqsirebuli, angariSgebaSi naCvenebi Tanxa gansazRvrulia dagegmil
saprocento ganakveTebTan mimarTebaSi, rogorc es naCvenebia Semosavlis mrudiT
angariSgebis periodis bolos.
1 Tvemde
1-dan 3
Tvemde
3 Tvidan 1
wlamde
1-dan 5
wlamde
5 welze
zemoT
31 dekemberi,
2014, sul
mTlianad daxuruli:
- Fsavaluto svopebidan
fuladi saxsrebis
Semodineba
-
1,868,195
2,809,492
-
-
4,677,687
- Fsavaluto svopebidan
fuladi saxsrebis gadineba
-
(1,928,110)
(2,998,018)
-
-
(4,926,127)
Ffuladi saxsrebis
gadineba, wminda
-
(59,914)
(188,526)
-
-
(248,440)
sabazro riski
sabazro riski aris imis riski, rom sabazro ganakveTebis an fasebis donis
cvlileba an meryeoba gaauaresebs bankis mogebas, kapitals an saqmianobis miznebis
miRwevis unars. sabazro riski moicavs saprocento ganakveTis risks, savaluto
risks, sakredito spredebs, sasaqonlo fasebsa da kapitalis fasebs, romelTac
banki iyenebs. bankis mier riskebis gamoTvlisa da marTvis meTodebSi, aseve im
riskebSi, romlebic masze vrceldeba, cvlilebas adgili ar hqonia.
ZiriTad sabazro riskebs, romlebic gavlenas axdenen bankze, warmoadgens savaluto
da saprocento ganakveTis riskebi.
mgrZnobiaroba saprocento ganakveTis mimarT
potenciuri danakargebis perioduli Sefasebis gziT banki marTavs realuri
Rirebulebis saprocento ganakveTis riskebs, romelic SesaZlebelia warmoiSvas
bazris koniuqturis negatiuri cvlilebebis Sedegad. bankis xelmZRvaneloba
axorcielebs bankis finansuri saqmianobis monitorings, afasebs bankis
mgrZnobiarobas realuri Rirebulebis saprocento ganakveTis cvlilebis mimarT da
mis gavlenas bankis momgebianobaze.
Semdegi cxrili warmoadgens saprocento ganakveTis riskis mimarT mgrZnobiarobis
analizs, romelic ganisazRvra saangariSo periodis bolos finansuri
60
instrumentebis saprocento ganakveTebis mimarT riskdamokidebulebaze dayrdnobiT.
iseTi valdebulebebis SemTxvevaSi, romelTa saprocento ganakveTi mcocavia, analizi
mzaddeba imis daSvebiT, rom saangariSo periodis bolos valdebulebis dasafari
nawili mTeli wlis ganmavlobaSi dasafari iyo. 1%-iani sabaziso punqtiani zrda an
Semcireba gamoiyeneba umaRlesi xelmZRvanelobisaTvis saprocento ganakveTis riskze
moxsenebis momzadebis SemTxvevaSi da warmoadgens saprocento ganakveTebis
gonivrulad SesaZlo cvlilebis xelmZRvanelobiseul Sefasebas.
saprocento ganakveTebi rom 1%-iani sabaziso punqtiT maRali/dabali yofiliyo,
yvela sxva cvladi ki mudmiv doneze SenarCunebuliyo, 2014 da 2013 wlebis 31
dekembers dasrulebuli wlebis mogeba gaizrdeboda/Semcirdeboda, Sesabamisad,
264,547/(264,547) lariT da 264,126/(264,126) lariT.
saprocento ganakveTis riski izomeba gamomuSavebis da ekonomikuri Rirebulebis
midgomebiT. erT-erTi ZiriTadi komponenti, romelic orive modelisTvis gamoiyeneba,
aris saprocento ganakveTis Soki. ucxour valutaSi denominirebuli aqtivebisa da
valdebulebebisTvis saprocento ganakveTis Sokis parametrebad SeirCa 2%, xolo
larSi denominirebuli aqtivebisa da valdebulebebisTvis – 3%. larisTvis Sokis
parametri SeirCa 99% riskis qveS arsebuli Rirebuleba bolo 3 wlis ganmavlobaSi
TIBR1-is yoveldRiur ganakveTebze dayrdnobiT. TIBR1 xelmisawvdomia dRiurad da
nawilobriv asaxavs saprocento ganakveTebis cvlilebebis tendencias. saprocento
ganakveTis riski gamomuSavebis midgomis mixedviT angariSobs saprocento ganakveTis
Sokis gavlenas bankis mogebaze momavali 12 Tvis ganmavlobaSi saprocento
Semosavlis mqone aqtivebisa da valdebulebebis zandazmulobasa da gadafasebis
struqturaze dayrdnobiT.
sxva modeli, romelic gamoiyeneba saprocento ganakveTis Sokis gavlenis
dasaTvlelad bankis ekonomikur Rirebulebaze, aris Secvlili xangrZlivobis
meTodi. Sokis parametrebi igivea. garda amisa, saxsrebis saSualo xarji gamoiyeneba
Secvlili xangrZlivobis dasaTvlelad. orive meTodi gamoiyeneba ara marto riskebis
kalibraciisTvis, aramed damatebiTi kapitalis gansasazRvrad, pilar II kapitalis
moTxovnebisTvis.
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 bankis
finansur mdgomareobasa da fulad nakadebze.
aqtivebis da valdebulebebis marTvis komiteti savaluto risks akontrolebs laris
gaufasurebis dadgenil safuZvelze da sxva makroekonomikuri indikatorebis
saSualebiT Ria savaluto poziciis marTviT, rac banks aZlevs saSualebas,
minimumamde daiyvanos erovnul valutasTan mimarTebaSi savaluto kursis didi
cvalebadobis Sedegad gancdili danakargebi. saxazino ganyofileba axorcielebs
bankis Ria savaluto poziciis yoveldRiur monitorings.
61
bankis savaluto riskdamokidebuleba warmodgenilia cxrilSi:
lari
aSS
evro
dolari
1 evro =
1 aSS
2. 2656 lari
dolari =
1. 8636 lari
dekemberi
31,
2014
sul
finansuri aqtivebi
4,013,301
2,577,153
87,331,162
190,254
7,488,183
4,972,968
43,326,774
-
478,692
93
-
11,980,176
4,973,061
2,577,153
130,657,936
190,254
94,111,870
55,787,925
478,785
150,378,580
bankebis depozitebi
nasesxebi saxsrebi
4,470,307
4,811,331
39,434,094
6,691,790
191,571
716,618
54,176,189
5,678,244
764,589
453,828
566
14,027
4,924,135
5,528,515
93,610,283
12,370,034
970,187
55,599,093
61,335,640
468,421
117,403,154
Ria sabalanso pozicia
38,512,777
(5,547,715)
10,364
32,975,426
mTlianad daxuruli:
- savaluto svopebi
(4,823,813)
4,661,227
-
(162,586)
Ria pozicia warmoebul finansur
instrumentebze
(4,823,813)
4,661,227
-
(162,586)
Ria pozicia
33,688,964
(886,488)
10,364
32,812,840
warmoebuli finansuri instrumentebi
62
lari
aSS
dolari
1 aSS
dolari =
1.7363 lari
evro
1 evro =
2.3891 lari
dekemberi
31,
2013
sul
finansuri aqtivebi
6,138,392
64,207,071
3,080,760
4,228,012
10,678,245
46,170,013
45,799
-
9,264,951
4,228,012
10,678,245
110,377,084
70,345,463
64,157,030
45,799
134,548,292
nasesxebi saxsrebi
31,341,434
6,666,294
190,657
57,652,815
5,311,238
1,036,115
4,703
88,994,249
11,977,532
1,231,475
38,198,385
64,000,168
4,703
102,203,256
Ria sabalanso pozicia
32,147,078
156,862
41,096
32,345,036
mgrZnobiaroba savaluto riskis mimarT
Semdegi cxrili detalurad warmoadgens bankis mgrZnobelobas 20%-ian zrdasa da
Semcirebaze, laris Sesabamis ucxour valutasTan mimarTebaSi. 20% aris
mgrZnobelobis ganakveTi, romelic gamoiyeneba umaRlesi rangis
xelmZRvanelobisaTvis ucxouri valutis riskze angariSis wardgenisas da
warmoadgens xelmZRvanelobis mier ucxouri valutis gacvliTi kursis cvlilebis
Sefasebas. mgrZnobelobis analizi moicavs mxolod arsebul ucxour valutaSi
denominirebul fulad erTeuls da akoreqtirebs maT gacvliT kurss periodis
bolos ucxouri valutis ganakveTis 20%-iani cvlilebiT. mgrZnobelobis analizi
moicavs gare sesxebsa da sesxebs ucxouri valutiT ganxorcielebul operaciebze
bankSi, sadac sesxi denominirebulia msesxeblis, an kreditoris valutisagan
gansxvavebul erTeulSi. qvemoT mocemuli pozitiuri ricxvi gviCvenebs mogebisa da
kapitalis zrdas, sadac laris kursi myardeba 20 procentiT Sesabamis valutasTan
SedarebiT. laris Sesabamis valutasTan mimarTebaSi 20 procentiT Sesusteba
gamoiwvevs sxvaobis gavlenas mogebasa da kapitalze da qvemoT mocemuli naSTebi
uaryofiTi iqneboda.
2014 wlis 31 dekembris
mdgomareobiT
aSS dolaris gavlena
+20%
-20%
gavlena dasabegr mogebaze
gavlena kapitalze
(177,298)
(150,703)
177,298
150,703
2013 wlis 31 dekembris
mdgomareobiT
aSS dolaris gavlena
+20%
-20%
31,372
26,666
(31,372)
(26,666)
mgrZnobiarobis 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.
63
mgrnobiarobis analizi ar iTvaliswinebs im faqts, rom bankis aqtivebi da
valdebulebebi sakmaod aqtiurad imarTeba. amasTan, bankis finansuri pozicia
SeiZleba icvlebodes im droisaTvis, rodesac faqtiuri sabazro moZraobebi iCens
Tavs. magaliTad bankis finansuri riskis marTvis strategia miznad isaxavs sabazro
ryevebisadmi damokidebulebis marTvas. vinaidan sainvesticio bazars axasiaTebs
sxvadasxva cvlilebebis done, marTvis qmedebebma SesaZloa moicvas investiciebis
gayidva, sainvesticio portfelis gadanawilebis cvlilebebi da sxva dacviTi
RonisZiebebis ganxorcieleba. amis Sedegad daSvebebSi cvlilebebis faqtiur
gavlenas SeiZleba ar qondes zegavlena valdebulebebze, maSin rodesac aqtivebi
finansuri mdgomareobis angariSgebaSi sabazro RirebulebiT aRiricxebian. aseT
garemoebebSi aqtivebisa da valdebulebebis gansxvavebulma Sefasebam SeiZleba
migviyvanos aqcionerebis kapitalis cvalebadobasTan.
sxva SezRudvebi mgrZnobiarobis analizSi moicavs savaraudo sabazro moZraobebis
gamoyenebas potenciuri riskis demonstrirebisaTvis, romelic warmoadgens bankis
Sexedulebas axlo momavalSi mosalodnel sabazro cvlilebebze, romelTa
darwmunebiT gaTvaliswineba SeuZlebelia da mosazrebas, rom yvela saprocento
ganakveTi erTmaneTis msgavsad imoqmedebs.
safaso riski
safaso riski aris riski, rom finansuri instrumentis Rirebuleba gaxdeba meryevi
sabazro fasebSi cvlilebebis Sedegad, rac gamowveulia faqtorebiT, romlebic
specifiuria individualuri fasiani qaRaldisTvis, an misi gamomSvebisTvis an
bazarze arsebuli yvela fasiani qaRaldisTvis
banki safaso risks potenciuri danakargebis perioduli SefasebiT marTavs.
aRniSnuli danakargebi SesaZlebelia gamoiwvios sabazro pirobebis gauaresebam da
danakargebis SesaCerebeli Sesabamisi limitebisa da marJebis da uzrunvelyofis
moTxovnebis dadgenam da SenarCunebam. gaunaRdebel sasesxo valdebulebebTan
mimarTebaSi banki potenciurad eqvemdebareba amgvari valdebulebebis mTliani
odenobis danakargs. Tumca, danakargis savaraudo odenoba naklebia, vinaidan
pirobiTi valdebulebebis umetesoba damokidebulia sakredito xelSekrulebebis
garkveul pirobebze.
reputaciis riski
reputaciis riski aris riski, romelic Sedegad mohyveba bankis aqcionerebis,
kontraqtorebis, sajaro Tu sazedamxedvelo xelisuflebis mxridan organizaciis
imijis saziano aRqmas, miuxedavad imisa, simarTles Seesabameba es Tu ara.
reputaciis riski imarTeba riskis marTvis departamentis mier, romelic
angariSvaldebulia bankis riskis komitetis mimarT. riskis marTvis departamenti
ganixilavs da amowmebs yvela axal produqts da serviss, romelsac banki
sTavazobs bazars.
riskis marTvis departamenti agrovebs informacias marketingis departamentisgan
yvela sareputacio riskTan dakavSirebul movlenebze da aanalizebs bankze maT
gavlenas. Ggarda amisa, riskis marTvis departamenti Rebulobs momxmarebelTa yvela
sayvedurs da afasebs maT.
gamokiTxvebi klientTa kmayofilebis donis gansasazRvravad da mediis monitoringi
xorcieldeba regularulad, raTa droulad moxdes nebismieri riskis
identificireba. arsebuli saoperacio sistemebi da kontrolebi, aseve erTgul
momxmarebelTa baza, exmareba banks riskebis SemcirebaSi.
64
saoperacio riski
saoperacio riski warmoadgens risks romelic warmoiSveba sistemis moSlis,
adamianuri Secdomis, TaRliTobis da gare movlenebis Sedegad. Tu kontroli ar
muSaobs, saoperacio riskma SeiZleba avnos kompaniis reputacias, gamoiwvios
iuridiuli sirTuleebi da finansuri zarali. banki ver Seamcirebs yvela saoperacio
risks, magram igi cdilobs marTos aRniSnuli riskebi, daamyaros kontroli garemosa
da potenciuri riskebis monitoringisa da maTze adekvaturi reagirebis saSualebiT.
riskis jgufebi gamoiyeneba arsebul procesebsa da produqtebze riskis
Sesafaseblad, raTa ganisazRvros kontrolebis adekvaturi done. am procesSi
sxvadasxva biznes erTeulebi, organizaciuli danayofebi da procesTa dinebebi
dakavSirebulia riskis tipis mixedviT. aRniSnuli procedura gamoavlens arsebul
sisusteebs da exmareba menejments Semdgomi nabijebis prioritizirebaSi.
imisaTvis, raTa uzrunvelyos menejmentisTvis saTanado pasuxismgeblobis ganawileba
da saoperacio riskis angariSgeba, banki iyenebs Tavdacvis samxazovan models.
saoperacio riskis minimumande dayvana xorcieldeba Semdegi strategiebis meSveobiT:
incidentis gamomwvevi mizezis analizi - imisaTvis, raTa Tavidan iqnas aridebuli
didi danakargebi, banki axorcielebs proceduras, romelic gulisxmobs sistemis
dinebis Sefasebas da makoreqtirebeli RonisZiebebis gatarebas.
dazRveva - sadazRvevo politikebi gamoiyeneba “dabali sixSirisa da maRali
simwvavis” xasiaTis mqone riskis mesame mxarisaTvis gadasacemad.
adekvaturi procedurebi - banks SemuSavebuli aqvs politikebi da procedurebi
mniSvnelovani saoperacio riskebis kontrolisa da Tavidan acilebis mizniT.
angariSvaldebuleba da movaleobebis gadanawileba - interesTa konfliqtis Sefaseba,
maTi Semcireba im zRvramde, ris saSualebasac mocemuli saStato modeli iZleva da
arsebuli konfliqtebis Semamsubuqebeli kontrolebis gamoyeneba xorcieldeba
regularulad da nebismieri axali funqciis Seqmnamde.
biznesis gangrZobadobis gegmebi - biznesis gangrZobadobis gegmebi gamoiyeneba bankis
uwyveti saqmianobis uzrunvelsayofad da biznesisTvis kritikul periodSi
danakargebis Sesamcireblad.
saoperacio riskis zRvrebi - zRvrebi wesdeba maRali riskis mqone tranzaqciebze,
raTa Semcirdes riskdamokidebuleba garkveul produqtebsa da servisebze
(magaliTad, fuladi saxsrebis, saxazino da saoperacio zRvrebi).
31.
Semdgomi movlenebi
bankma SeiZina finansTa saministros mier gamoSvebuli saxazino obligaciebi 675,00
laris odenobiT.
2015 wlis 24 Tebervals, bankma banki IM BISTUM ESSENEG-sgan aiRo sesxi 3,000 aTasi
aSS dolaris odenobiT.
2015 wlis ianvarSi bankma daarRvia Responsiblity-is mier sasesxo xelSekrulebiT
dadgenili SezRudva portfelis xarisxze.
wlis bolos Semdgom qarTulma larma gaagrZela gaufasureba aSS dolaris mimarT.
2015 wlis 6 martis mdgomareobiT, oficialuri gacvliTi kursiT, 1 aSS dolari
gautolda 2.1415 qarTul lars.
65

saaqcio sazogadoeba finka banki saqarTvelo

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