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s.s. <strong>prokredit</strong> <strong>banki</strong><br />
finansuri angariSgebis saerTaSoriso standartebi<br />
konsolidirebuli finansuri angariSgeba da<br />
damoukidebeli auditoris daskvna<br />
31 dekemberi, 2009 w.
s.s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
Sinaarsi<br />
damoukidebeli auditoris daskvna 1<br />
konsolidirebuli finansuri angariSgeba<br />
konsolidirebuli sabalanso uwyisi 2<br />
konsolidirebuli mogeba-zaralis uwyisi 3<br />
konsolidirebul saaqcio kapitalSi cvlilebebis uwyisi 4<br />
konsolidirebuli fuladi saxsrebis moZraobis uwyisi 5<br />
SeniSvnebi konsolidirebuli finansuri angariSgebisTvis<br />
1. Sesavali .............................................................................................................................................. 6<br />
2. saoperacio garemo .......................................................................................................................... 6<br />
3. mniSvnelovani saaRricxvo politikebis Sejameba ........................................................... 8<br />
4. daSvebebi da prognozebi ........................................................................................................... 23<br />
5. cvlilebebi fas standartebSi da maTi interpretacia .............................................. 23<br />
6. SedarebiTi monacemebi ................................................................................................................ 34<br />
7. naRdi fuli da naRdi fulis eqvivalentebi ................................................................... 37<br />
8. moTxovnebi sxva bankebis mimarT ............................................................................................ 38<br />
9. gasayidad arsebuli sainvesticio fasiani qaRaldebi ................................................ 39<br />
10. klientebze gacemuli sesxebi da avansebi ....................................................................... 41<br />
11. aramaterialuri aqtivebi ......................................................................................................... 48<br />
12. ZiriTadi saSualebebi ............................................................................................................... 49<br />
13. sxva aqtivebi .................................................................................................................................... 50<br />
14. valdebulebebi sxva bankebis mimarT ................................................................................... 50<br />
15. realuri RirebulebiT aRiarebuli finansuri valdebulebebi mogebaSi<br />
anzaralSi asaxviT ....................................................................................................................... 51<br />
16. klientTa angariSebi ................................................................................................................... 51<br />
17. sxva nasesxebi saxsrebi .............................................................................................................. 53<br />
18. sxva finansuri valdebulebebi ............................................................................................... 54<br />
19. rezervebi garesabalanso muxlebisTvis ............................................................................ 55<br />
20. Mmogebis gadasaxadi ..................................................................................................................... 55<br />
21. subordinirebuli vali .............................................................................................................. 56<br />
22. saaqcio kapitali da saemisio kapitali ............................................................................ 57<br />
23. wminda saprocento Semosavali .............................................................................................. 57<br />
24. sakomisio Semosavlebi da xarjebi ...................................................................................... 59<br />
25. wminda mogeba valuti yidva-gayidvis operaciebidan da savaluto saxsrebis<br />
gadafasebidan .................................................................................................................................. 59<br />
26. sxva saoperacio Semosavlebi da xarjebi ......................................................................... 60<br />
27. <strong>banki</strong>s personalis da administraciuli xarjebi .......................................................... 60<br />
28. finansuri riskis marTva ........................................................................................................... 61<br />
29. finansuri intstrumentebis realuri Rirebuleba ........................................................ 87<br />
30. finansuri instrumentebis klasebis misadageba Sefasebis kategoriebTan ........ 89<br />
32. tranzaqciebi dakavSirebul mxareebTan ............................................................................. 92<br />
32. tranzaqciebi dakavSirebul mxareebTan (gagrZeleba).................................................. 94<br />
33. angariSgebis periodis dasrulebis Semdgom momxdari movlenebi ........................ 94
s.s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
damoukidebeli auditoris daskvna<br />
s/s <strong>prokredit</strong> <strong>banki</strong>s aqcionerebsa da menejments<br />
1. Cven auditi CavutareT s/s <strong>prokredit</strong> <strong>banki</strong>s da misi Svilobili kompaniis<br />
(SemdgomSi ”<strong>banki</strong>”) TandarTul konsolidirebul finansur angariSgebas, romelic<br />
moicavs konsolidirebul sabalanso uwyiss 2009 wlis 31 dekembris mdgomareobiT,<br />
agreTve masTan dakavSirebul konsolidirebul mogebisa da zaralis uwyiss,<br />
konsolidirebul kapitalSi cvlilebebis uwyissa da konsolidirebul fuladi<br />
saxsrebis moZraobis uwyiss aRniSnuli TariRiT dasrulebuli wlisaTvis, aseve<br />
buRaltruli aRricxvis mniSvnelovani politikebisa da sxva axsna-ganmartebiTi<br />
SeniSvnebis reziumes.<br />
menejmentis pasuxismgebloba finansur angariSgebaze<br />
2. menejmenti pasuxismgebelia konsolidirebuli finansuri angariSgebebis momzadebasa<br />
da keTilsindisierad wardgenaze finansuri angariSgebis saerTaSoriso<br />
standartebis Sesabamisad. es pasuxismgebloba moicavs: Sida kontrolis sistemis<br />
SemuSavebas, danergvasa da SenarCunebas, rac saWiroa iseTi finansuri angariSgebis<br />
momzadebisa da wardgenisaTvis, romelic ar Seicavs uneblie, an ganzrax arsebiT<br />
uzustobas; agreTve, buRaltruli aRricxvis Sesaferisi politikis SerCevasa da<br />
danergvas da arsebuli garemoebebisaTvis Sesabamisi da dasabuTebuli<br />
buRaltruli Sefasebebis gakeTebas.<br />
auditoris pasuxismgebloba<br />
3. Cveni pasuxismgeblobaa Cvens mier Catarebul auditze dayrdnobiT gamovTqvaT<br />
mosazreba am konsolidirebul finansur angariSgebaze. Cven auditi CavatareT<br />
auditis saerTaSoriso standartebis Sesabamisad. es standartebi Cvengan moiTxovs<br />
eTikis normebis dacvas da auditis imgvarad dagegmvas da Catarebas, rom miviRoT<br />
gonivruli rwmuneba imisa, rom finansuri angariSgeba ar Seicavs arsebiT<br />
uzustobebs.<br />
4. auditi gulisxmobs garkveuli procedurebis Catarebas finansur angariSgebaSi<br />
warmodgenil Tanxebsa da ganmartebebze auditoruli mtkicebulebis mosapoveblad.<br />
SerCeuli procedurebi damokidebulia auditoris profesiul msjelobaze,<br />
romelic moicavs finansur angariSgebebSi TaRliTobis an Secdomis Sedegad<br />
warmoqmnili arsebiTi uzustobis riskis Sefasebas. riskis am Sefasebebisas<br />
auditori ganixilavs Sida kontrolis procedurebs, romlebic Seexeba sawarmos<br />
mier finansuri uwyisebis momzadebasa da keTilsindisierad warmodgenas, arsebuli<br />
garemoebebis Sesaferisi auditoruli procedurebis SemuSavebisTvis, magram ara<br />
sawarmos Sida kontrolis efeqtianobaze daskvnis gakeTebis mizniT. auditi, aseve,<br />
iTvaliswinebs gamoyenebuli sabuRaltro politikisa da xelmZRvanelobis mier<br />
gakeTebuli sabuRaltro Sefasebebis adekvaturobis Sefasebas da finansuri<br />
angariSgebis wardgenis Sefasebas mTlianobaSi.<br />
5. Cven migvaCnia, rom mtkicebulebebi, romlebic auditis msvlelobisas movipoveT,<br />
auditis daskvnisaTvis sakmaris da marTebul safuZvels warmoadgens.<br />
daskvna<br />
6. Cveni azriT, TandarTuli konsolidirebuli finansuri angariSgeba yvela<br />
arsebiTi aspeqtis gaTvaliswinebiT samarTlianad asaxavs jgufis finansur<br />
mdgomareobas 2009 wlis 31 dekembris mdgomareobiT, misi finansuri saqmianobis<br />
Sedegebsa da fuladi saxsrebis moZraobas mocemuli TariRiT dasrulebuli<br />
wlisaTvis finansuri angariSgebis saerTaSoriso standartebis Sesabamisad.<br />
29 marti, 2010 w.<br />
Tbilisi, saqarTvelo
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
konsolidirebuli sabalanso uwyisi<br />
'000 larSi<br />
SeniSv<br />
nebi<br />
2009 2008 2007<br />
aqtivebi<br />
naRdi fuli da naRdi fulis eqvivalentebi 7 107,939 78,556 59,252<br />
moTxovnebi sxva bankebis mimarT 8 37,106 52,912 36,578<br />
realuri RirebulebiT aRricxuli finansuri<br />
aqtivi mogebaSi an zaralSi asaxviT - - 55<br />
gasayidad arsebuli sainvesticio fasiani<br />
qaRaldebi 9 4,357 435 145<br />
dafarvis vadamde flobili investiciebi - - 54,100<br />
klientebze gacemuli sesxebi da avansebi 10 517,328 501,282 367,239<br />
aramaterialuri aqtivebi 11 2,763 296 470<br />
ZiriTadi saSualebebi 12 44,943 42,588 24,235<br />
mimdinare sagadasaxado aqtivebi 137 30 -<br />
gadavadebuli sagadasaxado aqtivebi 20 - - 198<br />
sxva aqtivebi 13 7,640 4,103 4,967<br />
sul aqtivebi 722,213 680,202 547,239<br />
valdebulebebi<br />
valdebulebebi sxva bankebis mimarT 14 493 22,145 15,091<br />
realuri RirebulebiT aRricxuli finansuri<br />
valdebuleba mogebaSi an zaralSi asaxviT 15 905 - -<br />
klientTa angariSebi 16 384,393 293,596 276,168<br />
sxva nasesxebi saxsrebi 17 164,650 229,524 160,442<br />
sxva finansuri valdebulebebi 18 1,119 437 6,889<br />
rezervebi gare sabalanso muxlebisTvis 19 109 131 146<br />
mimdinare sagadasaxado valdebuleba - - 821<br />
gadavadebuli sagadasaxado valdebuleba 20 2,046 330 -<br />
subordinirebuli vali 21 67,642 41,254 14,693<br />
sul valdebulebebi 621,357 587,417 474,250<br />
sakuTari kapitali<br />
saaqcio kapitali 22 58,850 58,850 48,932<br />
saemisio kapitali 22 11,593 11,593 6,293<br />
gaunawilebeli mogeba 30,413 22,342 17,764<br />
sul kapitali 100,856 92,785 72,989<br />
sul kapitali da valdebulebebi 722,213 680,202 547,239<br />
gamosaSvebad damtkicebuli da xelmowerilia direqtorTa sabWos saxeliT 2010 wlis 29 marts.<br />
______________________________<br />
saSa ternesi<br />
direqtori<br />
______________________________<br />
irina kilasonia<br />
mTavari buRalteri<br />
me-7-dan 94-e gverdamde mocemuli SeniSvnebi winamdebare konsolidirebuli finansuri angariSgebis<br />
ganuyofel nawils warmoadgens. 2
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
konsolidirebuli mogeba-zaralis uwyisi<br />
'000 larSi<br />
SeniSvnebi 2009 2008<br />
saprocento Semosavali 115,008 99,246<br />
saprocento xarji (44,759) (37,602)<br />
wminda saprocento Semosavali sesxebis darezervebamde 23 70,249 61,644<br />
sesxebze SesaZlo danakargebis rezervi 10 (311) (6,589)<br />
wminda saprocento Semosavali darezervebis Semdeg 69,938 55,055<br />
sakomisio Semosavali 24 5,863 5,489<br />
sakomisio xarji 24 (2,501) (2,290)<br />
mogeba (zarali) ucxouri valutis yidva-gayidvis<br />
operaciebidan 25 4,883 5,223<br />
mogeba (zarali) savaluto saxsrebis gadafasebidan 25 (584) 1,750<br />
mogebaSi an zaralSi asaxviT realuri RirebulebiT<br />
aRricxuli finansuri aqtivebidan da valdebulebebidan<br />
miRebuli danakargebi (43) (52)<br />
sxva saoperacio Semosavali 26 956 2,681<br />
sxva saoperacio xarji 26 (613) (883)<br />
<strong>banki</strong>s personalis xarjebi 27 (29,765) (27,015)<br />
sxva administraciuli xarjebi 27 (24,692) (23,805)<br />
mogeba gadasaxadis gamoqviTvamde 23,442 16,153<br />
mogebis gadasaxadis xarji 20 (3,621) (2,575)<br />
wminda mogeba 19,821 13,578<br />
mTliani mogeba wlis bolosaTvis 19,821 13,578<br />
gamosaSvebad damtkicebuli da xelmowerilia direqtorTa sabWos saxeliT 2010 wlis 29 marts.<br />
______________________________<br />
saSa ternesi<br />
direqtori<br />
______________________________<br />
irina kilasonia<br />
mTavari buRalteri<br />
me-7-dan 94-e gverdamde mocemuli SeniSvnebi winamdebare konsolidirebuli finansuri angariSgebis<br />
ganuyofel nawils warmoadgens. 3
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
konsolidirebul saaqcio kapitalSi cvlilebebis uwyisi<br />
'000 larSi<br />
saaqcio<br />
kapitali<br />
saemisio<br />
kapitali<br />
gaunawilebel<br />
i mogeba<br />
balansi 1 ianvars, 2008 w. 48,932 6,293 17,764 72,989<br />
wlis mTliani mogeba - - 13,578 13,578<br />
2007 wlis mogebidan ganawilebuli - - (9,000) (9,000)<br />
dividendebi 9,918 5,300 - 15,218<br />
balansi 31 dekembers, 2008 w. 58,850 11,593 22,342 92,785<br />
wlis mTliani mogeba - - 19,821 19,821<br />
2008 wlis mogebidan ganawilebuli<br />
dividendebi<br />
sul<br />
- - (11,750) (11,750)<br />
balansi 31 dekembers, 2009 w. 58,850 11,593 30,413 100,856<br />
gamosaSvebad damtkicebuli da xelmowerilia direqtorTa sabWos saxeliT 2010 wlis 29 marts.<br />
______________________________<br />
saSa ternesi<br />
direqtori<br />
______________________________<br />
irina kilasonia<br />
mTavari buRalteri<br />
me-7-dan 94-e gverdamde mocemuli SeniSvnebi winamdebare konsolidirebuli finansuri angariSgebis<br />
ganuyofel nawils warmoadgens. 4
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
konsolidirebuli fuladi saxsrebis moZraobis uwyisi<br />
'000 larSi<br />
SeniSvnebi 2009 2008<br />
mogeba gadasaxadis gamoqviTvamde 23,442 16,153<br />
sesxebze SesaZlo danakargebis rezervi 10 311 6,316<br />
realuri RirebulebiT aRricxuli finansuri aqtivebidan miRebuli<br />
Semosavali mogebaSi an zaralSi asaxviT<br />
(43) -<br />
cveTa da amortizacia 27 5,600 4,621<br />
ararealizebuli zarali /(mogeba) savaluto saxsrebis gadafasebidan 65 5,223<br />
garesabalanso muxlebisTvis gaufasurebis rezervis ukugatareba (22) (16)<br />
ZiriTadi saSualebebis gasxvisebidan miRebuli mogeba (154) (138)<br />
miRebuli procentebi 114,038 93,153<br />
gadaxdili procentebi (43,821) (35,029)<br />
gadaxdili saSemosavlo gadasaxadi (2,010) (2,898)<br />
fuladi saxsrebis moZraoba saoperacio aqtivebsa da valdebulebebSi<br />
cvlilebebamde<br />
97,406 87,385<br />
saoperacio aqtivebisa da valdebulebebis gazrda/Semcireba arafuladi muxlebis Semdeg:<br />
moTxovnebi sxva bankebis mimarT (16) 16,561<br />
realuri RirebulebiT aRricxuli finansuri aqtivebi mogebaSi an<br />
zaralSi asaxviT<br />
53 120<br />
klientebze gacemuli sesxebi da avansebi (9,736) (137,475)<br />
sxva aqtivebi (3,545) 4,421<br />
valdebulebebi sxva bankebis mimarT (21,442) 58,690<br />
realuri RirebulebiT aRricxuli finansuri valdebulebebi mogebaSi<br />
an zaralSi asaxviT<br />
905 -<br />
klientebis angariSebi 70,739 16,698<br />
sxva finansuri valdebulebebi 683 (8,006)<br />
procentebi da dividendebi (70,249) (62,241)<br />
wminda fuladi saxsrebi Semosuli/(gasuli) saoperacio saqmianobis<br />
Sedegad<br />
64,798 (23,847)<br />
ZiriTadi saSualebebis SeZena (14,706) (26,622)<br />
ZiriTadi saSualebebis gayidvidan miRebuli Semosavali 4,432 3,758<br />
gasayidad arsebuli sainvesticio fasiani qaRaldebis Sesyidva (3,920) (290)<br />
dafarvis vadamde flobili investiciebis gayidvidan miRebuli<br />
Semosavali<br />
- 54,100<br />
fuladi saxsrebi Semosuli/(gasuli) sainvesticio saqmianobis Sedegad (14,194) 30,946<br />
gadaxdili dividendebi (11,750) (15,399)<br />
gamoSvebuli aqciebi - 15,218<br />
sxva nasesxebi fuladi saxsrebidan miRebuli Semosavali 52,171 25,541<br />
sxva nasesxebi fuladi saxsrebis dafarva (97,774) (8,393)<br />
subordinirebuli valebidan miRebuli Semosavali 32,114 29,352<br />
subordinirebuli valebis dafarva (6,090) (3,398)<br />
fuladi saxsrebi Semosuli/(gasuli) finansuri saqmianobis Sedegad (31,329) 42,921<br />
naRdi fuli da naRdi fulis eqvivalentebi wlis dasawyisSi 7 111,003 59,252<br />
fuladi saxsrebis moZraoba saoperacio saqmianobis Sedegad 64,798 (23,847)<br />
fuladi saxsrebis moZraoba sainvesticio saqmianobis Sedegad (14,194) 30,946<br />
fuladi saxsrebis moZraoba finansuri saqmianobis Sedegad (31,329) 42,921<br />
savaluto kursis cvlilebis Sedegebi (67) 1,731<br />
naRdi fuli da naRdi fulis ekvivalentebi wlis bolosTvis 7 130,211 111,003<br />
gamosaSvebad damtkicebuli da xelmowerilia direqtorTa sabWos saxeliT 2010 wlis 29 marts<br />
_____________________________<br />
saSa ternesi<br />
direqtori<br />
______________________________<br />
irina kilasonia<br />
mTavari buRalteri<br />
me-7-dan 94-e gverdamde mocemuli SeniSvnebi winamdebare konsolidirebuli finansuri angariSgebis<br />
ganuyofel nawils warmoadgens. 5
s.s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
1. Sesavali<br />
s/s <strong>prokredit</strong> <strong>banki</strong> warmoadgens daxuruli tipis saaqcio sazogadoebas,<br />
romelic dafuZnebulia da mudmivad funqcionirebs saqarTveloSi. 2008 wlis da<br />
2009 wlis 31 dekembris mdgomareobiT <strong>banki</strong>s uSualo da erTaderTi saTavo<br />
kompania s/s <strong>prokredit</strong> holdingi iyo.<br />
sazedamxedvelo miznebisTvis <strong>prokredit</strong> <strong>banki</strong> saqmianobas awarmoebs zogadi<br />
sabanko licenziiT 233 da mis saqmianobas aregulirebs saqarTvelos erovnuli<br />
<strong>banki</strong> (“NBG”).<br />
<strong>banki</strong>s iuridiuli misamarTia: aRmaSeneblis gamz. 154, 0112, Tbilisi, saqarTvelo.<br />
<strong>banki</strong>s saTavo ofisi mdebareobs TbilisSi. banks aseve gaaCnia 59 filiali da<br />
kvanZgareTa ganyofileba TbilisSi, quTaisSi, baTumSi, gorSi, foTSi, zugdidSi,<br />
qobuleTSi, TelavSi, rusTavSi, sadaxloSi, marneulSi, xaSurSi, zestafonSi,<br />
ozurgeTSi, borjomsa da wnorSi.<br />
2009 wlis 31 dekembrisTvis <strong>banki</strong> erTpirovnulad flobda Svilobil kompanias<br />
Sps „<strong>prokredit</strong> froferTis”, romelic 2007 wlis 23 ivliss saqarTvelos<br />
kanonmdeblobis Sesabamisad Camoyalibda, rogorc SezRuduli pasuxismgeblobis<br />
sazogadoeba. kompaniis ZiriTadi saqmianoba uZrav-moZravi qonebis floba da<br />
gankargvaa.<br />
warmodgenili konsolidirebuli finansuri angariSgebebi momzadda <strong>banki</strong>sa da<br />
misi Svilobili kompaniis sabuRaltro aRricxvis safuZvelze finansuri<br />
angariSgebis saerTaSoriso standartebis Sesabamisad.<br />
2. saoperacio garemo<br />
politikuri da ekonomikuri viTareba saqarTveloSi<br />
2009 weli saqarTvelosTvis morigi sirTuleebiT aRsavse weliwadi gamodga,<br />
radganac 2008 wlis agvistos SeiaraRebulma konfliqtma da msoflio finansurma<br />
krizisma qveyana sakmaod daazarala. wlis pirvel naxevarSi aramdgradma<br />
politikurma situaciam, rogorc sagareo, aseve Sida investiciebis Semcirebam da<br />
Zalze SezRudulma dakreditebam bankebis mxridan, qveyanaSi ekonomikuri<br />
saqmianobis Sesusteba ganapiroba. mTavrobam ekonomikis mxardaWera SeZlo<br />
pirveladi donorebis saxsrebis metwilad infrastruqturul proeqtebsa da<br />
socialur programebze daxarjviT.<br />
wlis meore naxevarSi politikur viTarebas stabilurobis, xolo ekonomikas<br />
gamococxlebis niSnebi daetyo, Tumca sagareo viTareba jerac moisustebs<br />
saeqsporto bazris zrdis TvalsazrisiT da kerZo kapitalis Semodinebis<br />
aRdgenasTan dakavSirebuli bundovani momavlis gamo. garda amisa, qveynis SigniT<br />
sakredito pirobebi jerac gamkacrebulia, Tumca saprocento ganakveTebma ukve<br />
daiwyo kleba.<br />
2009 wlis ekonomikuri daRmavloba erTiani Sida produqtis 4%-iT Semcirebazec<br />
aisaxa. es daRmavloba kidev ufro sagrZnobi iqneboda, rom ara saerTaSoriso<br />
6
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
donorebis mier gaRebuli 4.5 miliardi dolari. wliuri inflaciis done<br />
SedarebiT dabali - mxolod 3% iyo, 2008 wlis 5.5%-ian da 2007 wlis 11%-ian<br />
maCveneblebTan SedarebiT. garda amisa, seqtemberSi sareitingo saagento Fitch<br />
Ratings–ma daadastura saqarTvelos grZelvadiani ucxouri da erovnuli valutis<br />
gamomSvebis defoltis 'B+' reitingi, xolo qveynis maqsimalurma SesaZlo<br />
reitingma 'B+' –dan 'BB-' –mde aiwia stabiluri perspeqtiviT – es is reitingia,<br />
romelic saqarTvelos 2008 wlis agvistos SeiaraRebul konfliqtamde hqonda<br />
miniWebuli.<br />
momavalSi saqarTvelos ekonomikuri ganviTareba didwilad iqneba damokidebuli<br />
qveynis mTavrobis mier gatarebul ekonomikur, finansur da savaluto<br />
politikaze, da aseve sagadasaxado, samarTlebrivi, maregulirebeli da<br />
politikuri movlenebis ganviTarebaze. Sida da regionuli politikuri<br />
stabiluroba aucilebelia ekonomikis warmatebuli ganviTarebisTvis, xolo<br />
adgilobrivi sainvesticio klimatis mudmivad gaumjobesebas da investorebis<br />
TvalSi saqarTvelosTvis mimzidvelobis dabrunebas sasicocxlo mniSvneloba<br />
aqvs.<br />
bolodroindeli meryeoba globalur binansur bazarze.<br />
sabanko seqtorma krizisi SedarebiT ukeT gadaitana da 2009 wlis dasawyisidan<br />
mTlian finansur sistemasTan dakavSirebuli riskebi sagrZnoblad Semcirda.<br />
bankebma SeZles kapitalis soliduri bazis SenarCuneba, aRadgines likvidurobis<br />
mZlavri buferebi da Seqmnes adekvaturi rezervebi.<br />
miuxedavad amisa, sxvadasxva tipis uzrunvelyofis, gansakuTrebiT uZravi qonebis<br />
bazari saqarTveloSi Zalze dazaralda globalur finansur bazrebze Seqmnili<br />
bolodroindeli arastabiluri viTarebis gamo, ramac garkveuli tipis aqtivebze<br />
likvidurobis dabali done ganapiroba. amis Sedegad, dagiravebuli qonebis<br />
realuri realizebadi Rirebuleba SeiZleba gansxvavdebodes cveTis daricxvis<br />
Sedegad miRebuli Rirebulebisgan. gauaresebuli sesxebisTvis gamoyofili<br />
rezervebis odenoba eyrdnoba <strong>banki</strong>s menejmentis mier am aqtivebis Sefasebas<br />
sabalanso uwyisis TariRis mdgomareobiT, mas Semdeg rac xdeba im naRdi fuladi<br />
saxsrebis moZraobis gaTvaliswineba, rac miiReba dagiravebuli qonebidan<br />
uzrunvelyofis amoRebisa da gayidvis xarjebis gamoklebiT. ramdenadac CvenTvis<br />
cnobilia, <strong>banki</strong>s menejmentma sesxebis gauaresebis SefasebaSi jerovnad asaxa<br />
dakoreqtirebuli mosalodneli samomavlo fuladi nakadebi.<br />
<strong>banki</strong>s menejments ar SeuZlia xelaRebiT gansazRvros, ra gavlenas iqoniebs<br />
<strong>banki</strong>s samomavlo finansur poziciaze momavalSi finansuri bazrebis<br />
likvidurobis potenciuri deficiti da savaluto da fasiani qaRaldebis<br />
bazrebze mzardi arastabiluroba. <strong>banki</strong>s menejmenti darwmunebulia, rom is yvela<br />
saWiro zomas iRebs, raTa uzrunvelyos <strong>banki</strong>s saqmianobis mdgradoba da zrda<br />
arsebul pirobebSi.<br />
7
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
3. mniSvnelovani saaRricxvo politikebis Sejameba<br />
momzadebis safuZveli<br />
s/s <strong>prokredit</strong> <strong>banki</strong> (“<strong>banki</strong>”) Tavis konsolidirebul finansur angariSebs<br />
amzadebs finansuri angariSgebis saerTaSoriso standartebis (IFRS) Sesabamisad.<br />
<strong>banki</strong>s konsolidirebuli finansuri angariSebi 2009 wlis 31 dekembriT<br />
dasrulebuli wlisaTvis momzadebulia sabuRaltro aRricxvis standartebis<br />
saerTaSoriso komitetisa (IASB) da misi winamorbedi organos mier gamoqveynebuli<br />
finansuri angariSgebis saerTaSoriso standartebis mixedviT. amas garda,<br />
gamoiyeneba saerTaSoriso finansuri angariSgebis interpretaciebis komitetisa<br />
(IFRIC) da misi winamorbedi organos mier gamoSvebuli interpretaciebi.<br />
yvela Tanxa, Tu sagangebod araa sxva ram miTiTebuli, mocemulia larSi da<br />
damrgvalebulia aTasebSi (“GEL”).<br />
ar momxdara iseTi standartis naadrevi miReba, romelic jer ZalaSi araa<br />
Sesuli.<br />
aRricxvis safuZveli<br />
winamdebare konsolidirebuli finansuri angariSgeba momzadda istoriuli Rirebulebis<br />
aRricxvis safuZvelze, Tu finansuri angariSgebis saerTaSoriso standartebiT<br />
(IFRS) realuri Rirebulebis gansazRvra ar moiTxoveba. realuri<br />
Rirebuleba aris is Tanxa, romliTac SeiZleba aqtivi an valdebuleba daifaros<br />
saqmis mcodne da garigebis msurvel mxareebs Soris “gaSlili xelis manZilis<br />
principiT”.<br />
IFRS gansazRvravs egreTwodebul realuri Rirebulebis gansazRvris ierarqias,<br />
romelic asaxavs realuri Rirebulebis miRebis sxvadasxva meTodis SedarebiT<br />
sizustes:<br />
(a) aqtiuri bazari: kotirebuli fasi (done 1)<br />
aqtiur bazrebze identuri finansuri instrumentebisTvis kotirebul fasebze<br />
dakvirveba.<br />
(b) Sefasebis meTodi dakvirvebadi resursebis gamoyenebiT (done 2)<br />
aqtiur bazrebze msgavsi instrumentebisTvis dadgenil fasebze dakvirveba, an<br />
araaqtiur bazrebze identuri, an msgavsi instrumentebisTvis kotirebul fasebze<br />
dakvirveba, an iseTi Sefasebis modelebis gamoyeneba, sadac yvela mniSvnelovan<br />
resursze SeiZleba dakvirveba.<br />
(g) Sefasebis meTodi mniSvnelovani aradakvirvebadi resursebis gamoyenebiT<br />
(done 3)<br />
Sefasebis iseTi modelebis gamoyeneba, sadac erTi, an erTze meti mniSvnelovani<br />
resursi ar aris dakvirvebadi.<br />
mxolod im SemTxvevaSi, Tu samarTliani Rirebulebis gansazRvris saukeTeso<br />
meTodi xelmisawvdomi araa, SesaZlebelia samarTliani Rirebulebis gansazRvris<br />
rigiT meore saukeTeso meTodis gamoyeneba. Tu SesaZlebelia, <strong>banki</strong> samarTlian<br />
Rirebulebebs moipovebs kotirebuli sabazro fasebidan; sxva SemTxvevaSi<br />
gamoiyeneba Semdegi saukeTeso Sefasebis meodi, romelic xelmisawvdomia.<br />
8
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
3. mniSvnelovani saaRricxvo politikebis Sejameba (gagrZeleba)<br />
uwyveti buRaltruli aRricxvisTvis realuri RirebulebiT aRiarebuli finansuri<br />
instrumentebi moicavs mogebis an zaralis safuZvelze realuri RirebulebiT<br />
aRiarebul yvela instruments da gasayidad xelmisawvdom kategoriaSi gasul<br />
finansur instrumentebs. sabalanso uwyisis muxlebis Sefasebis gamoyenebuli<br />
meTodebis Sesaxeb detaluri informacia mocemulia qvemoT warmodgenil saaRricxvo<br />
politikebSi.<br />
angariSgeba da Sefaseba saqmianobis uwyvetobis daSvebis safuZvelze xdeba.<br />
konsolidirebuli finansuri angariSebi<br />
Svilobili kompaniebi (subsidiebi) is kompaniebi, an sxva tipis erTeulebia (maT<br />
Soris sagangebo mizniT Seqmnili erTeulebi), romelSic <strong>banki</strong> pirdapir an<br />
arapirdapir monawileobs xmis uflebis mqone aqciebis naxevarze metiT, an<br />
sxvagvarad aqvs Zalaufleba, rom marTos finansuri da saoperacio politika<br />
imgvarad, rom miiRos sargebeli. imis Sefasebisas, akontrolebs Tu ara <strong>banki</strong> sxva<br />
erTeuls, xdeba amJamad gamoyenebadi da konvertirebadi potenciuri xmis<br />
uflebebis arsebobisa da Sedegis gaTvaliswineba. Svilobili kompaniebi<br />
konsolidirebulia im TariRidan, ra dResac bankma moipova maTze kontroli<br />
(SeZenis TariRi) da dekonsolidirebulia im TariRidan, roca kontroli Sewyda.<br />
finansur angariSebSi ar aris Sesuli kompaniebs Soris tranzaqciebi, balansebi<br />
da jgufur kompaniebs Soris ganxorcielebul tranzaqciebze ararealizebuli<br />
mogeba; araa Sesuli ararealizebuli danakargebic, garda im SemTxvevebisa, roca<br />
xarjebis amoReba SeuZlebelia. <strong>banki</strong> da yvela misi Svilobili kompania iyenebs<br />
erTnair saaRricxvo politikas, rac Seesabameba <strong>banki</strong>s politikas da<br />
procedurebs.<br />
finansuri aqtivebi<br />
<strong>banki</strong> Tavisi finansuri aqtivebis klasifikacias axdens Semdeg kategoriebad:<br />
mogebis an zaralis safuZvelze samarTliani RirebulebiT aRiarebuli finansuri<br />
aqtivebi, sesxebi da debitoruli davalianeba, da gasayidad xelmisawvdomi<br />
finansuri aqtivebi. “gadaxdamde dakavebuli” kategoria ar arsebobs. menejmenti<br />
finansuri aqtivebis klasifikacias gansazRvravs Tavdapirveli Sefasebis<br />
safuZvelze.<br />
(a) mogebis an zaralis safuZvelze samarTliani RirebulebiT aRiarebuli<br />
finansuri aqtivebi<br />
am kategorias gaaCnia ori qvekategoria: savaWrod dakavebuli finansuri aqtivebi<br />
(“aqtivebi savaWro angariSze”), e. i. dakavebuli derivativebi, da dasawyisSive<br />
mogebis an zaralis mixedviT samarTliani RirebulebiT aRiarebuli finansuri<br />
aqtivebi. <strong>banki</strong> ar mimarTavs hejirebul aRricxvas.<br />
finansuri aqtivebis samarTliani RirebulebiT aRiareba xdeba mogebis an<br />
zaralis safuZvelze, roca isini calke portfelis Semadgenel nawils<br />
warmoadgenen, romelic imarTeba da fasdeba samarTliani Rirebulebis<br />
safuZvelze dokumenturi riskebis marTvis, an sainvesticio strategiis Tanaxmad.<br />
wamyvani menejmentis wevrebisadmi am portfelebze da masSi Sesul aqtivebze<br />
yovelTviuri angariSgeba aseve samarTliani Rirebulebis safuZvelze xdeba.<br />
9
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
angariSgebaSi mocemuli samarTliani Rirebuleba Cveulebriv dakvirvebadi<br />
sabazro fasebia; <strong>banki</strong> amjobinebs iseT fasian qaRaldebSi investirebas,<br />
romelTaTvisac sabazro fasebi aqtiur bazrebze dakvirvebadia. samarTliani<br />
Rirebuleba mxolod iSviaT SemTxvevaSi gamoiTvleba mimdinare dakvirebadi<br />
sabazro monacemebis safuZvelze Sefasebis teqnikis gamoyenebiT.<br />
mogebis, an zaralis safuZvelze samarTliani RirebulebiT aRiarebuli<br />
finansuri aqtivebis aRiareba Tavdapirvelad xdeba samarTliani RirebulebiT, da<br />
tranzaqciis xarjebi danaxarjis saxiT aisaxeba mogebis, an zaralis angariSSi.<br />
amis Sesabamisad, isinic samarTliani RirebulebiT fasdeba. samarTlian<br />
RirebulebaSi momxdari cvlilebidan miRebuli Semosavlis da zaralis aRiareba<br />
dauyovnebliv xdeba mocemuli periodis mogebaSi, an zaralSi, da mogebis, an<br />
zaralis safuZvelze samarTliani RirebulebiT aRiarebuli finansuri<br />
instrumentebidan miRebul saprocento sargebelTan erTad aisaxeba, rogorc<br />
“mogebis, an zaralis safuZvelze samarTliani RirebulebiT aRiarebuli<br />
finansuri aqtivebidan miRebuli wminda Sedegi”.<br />
mogebis, an zaralis safuZvelze samarTliani RirebulebiT aRiarebuli<br />
finansuri aqtivebis yidva-gayidvis aRiareba xdeba garigebis dRes – im dRes,<br />
roca <strong>banki</strong> aqtivs iyidis, an gayidis. mogebis, an zaralis safuZvelze<br />
samarTliani RirebulebiT aRiarebuli finansuri aqtivebis aRiareba uqmdeba<br />
maSin, roca finansuri aqtividan fuladi nakadebis miRebis uflebas vada ewureba,<br />
an rodesac <strong>banki</strong> gaasxvisebs aqtivis mesakuTreobasTan dakavSirebul arsebiTad<br />
yvela risksa da sargebels.<br />
(b) sesxebi da debitoruli davalianeba<br />
sesxebi da debitoruli davalianeba warmoadgens araderivatiul finansur<br />
aqtivebs fiqsirebuli, an gansazRvradi gadaxdebiT, romlebic ar aris<br />
kotirebuli aqtiur bazarze. isini warmoiSoba maSin, roca <strong>banki</strong> uSualod<br />
debitorze gascems fuls, saqonels, an momsaxurebas ise, rom miznad ar isaxavs<br />
debitoruli davalianebiT vaWrobas.<br />
sesxebisa da debitoruli davalianebis aRiareba Tavdapirvelad xdeba<br />
samarTlian Rirebulebad (damatebuli tranzaqciis xarjebi); Semdeg isini<br />
efeqturi saprocento ganakveTis meTodis gamoyenebiT fasdeba amortizirebuli<br />
RirebulebiT. yoveli sabalanso uwyisis TariRis mdgomareobiT da rodesac<br />
potenciuri gaufasurebis niSnebi Cans, <strong>banki</strong> afasebs Tavisi sesxebisa da<br />
debitoruli davalianebebis Rirebulebas. maTi sabalanso Rirebuleba SeiZleba<br />
Semcirdes sarezervo angariSis gamoyenebis gamo (gauaresebul sesxebze<br />
dataluri informaciisTvis ix. SeniSvna #10). Tu gaufasurebiT gamowveuli<br />
zaralis odenoba Semcirda, Sesabamisad Semcirdeba gaufasurebisTvis<br />
gamoyofili rezervi da Semcirebuli odenoba CaiTvleba mogebaSi, an zaralSi.<br />
gaufasurebis Semcirebis maqsimaluri zRvari udris amortizirebul<br />
Rirebulebas, romelic iarsebebda Sefasebis dRisTvis, gaufasureba rom ar<br />
momxdariyo.<br />
sesxebis aRiareba xdeba maSin, roca msesxeblebze xdeba Ziri Tanxis (kapitalis)<br />
winaswari gacema. sesxebisa da debitoruli davalianebis aRiareba wydeba maSin,<br />
roca finansuri aqtividan fuladi nakadebis miRebis uflebas vada gauvida, an<br />
roca <strong>banki</strong> gaasxvisebs aqtivis mesakuTreobasTan dakavSirebul arsebiTad yvela<br />
risksa da sargebels.<br />
10
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
3. mniSvnelovani saaRricxvo politikebis Sejameba (gagrZeleba)<br />
(g) gasayidad xelmisawvdomi finansuri aqtivebi<br />
gasayidad xelmisawvdomi is aqtivebia, romelTa dakaveba (floba) ganusazRvreli<br />
droiTaa gamiznuli da romlebic SeiZleba gaiyidos likvidurobis saWiroebidan,<br />
an saprocento ganakveTebSi, gacvliT kursebsa, Tu aqciebis fasebSi momxdari<br />
cvlilebebidan gamomdinare.<br />
Tavdapirveli aRiarebisas, gasayidad xelmisawvdomi finansuri aqtivebi<br />
buRaltrulad aRiricxeba samarTlian fasad, romelsac emateba tranzaqciis<br />
xarjebi. Sesabamisad, maTi angariSgebisas Rirebuleba samarTliani RirebulebiT<br />
ganisazRvreba. angariSgebaSi mocemuli samarTliani Rirebuleba warmodgens an<br />
dakvirvebad sabazro fasebs, an im Rirebulebas, romelic gamoTvlilia<br />
amJamindel dakvirvebad sabazro monacemebze dayrdnobili Sefasebis teqnikiT.<br />
gasayidad xelmisawvdomi aqtivebis samarTlian RirebulebaSi momxdari<br />
cvlilebebiT gamowveuli mogeba da zarali pirdapir fasdeba sxva mTlian<br />
Semosavlad uwyisis muxlSi “gasayidad xelmisawvdomi aqtivis gadafasebis<br />
rezervi”, finansuri aqtivis aRiarebis Sewyvetamde, an mis gaufasurebamde. am<br />
droisaTvis kumulaciuri mogeba, an zarali, romelic winaT Setanili iyo sxva<br />
mTlian SemosavalSi, amjerad CaiTvleba mogebaSi, an zaralSi, rogorc<br />
“gasayidad xelmisawvdomi finansuri aqtividan mogeba, an zarali”. efeqturi<br />
saprocento ganakveTis meTodiT gamoTvlili procenti da gacvliTi savaluto<br />
kursis sxvaobis Sedegad miRebuli mogeba da zarali im monetarul aqtivebze,<br />
romlebic gadis gasayidad xelmisawvdomis kategoriaSi, CaiTvleba mogebaSi, an<br />
zaralSi. gasayidad xelmisawvdom wilobrivi monawileobis damadasturebel<br />
dokumentebze dividendebi aRiarebulia mogebaSi, an zaralSi, rodesac<br />
dadgenilia kompaniis ufleba, rom miiRos gadaxda.<br />
gasayidad xelmisawvdomi finansuri aqtivebis Sesyidvebi da gayidvebi aRiricxeba<br />
tranzaqciis (garigebis) dRes. gasayidad xelmisawvdomi aqtivebis aRiareba<br />
Sewydeba maSin, roca finansuri aqtivebidan fuladi nakadebis miRebis uflebebs<br />
vada amoewureba, an maSin rodesac banks gasxvisebuli aqvs aqtivis<br />
mesakuTreobasTan dakavSirebuli yvela arsebiTi riski da sargebeli.<br />
(a) mogebis an zaralis safuZvelze samarTliani RirebulebiT aRiarebuli<br />
finansuri valdebulebebi<br />
mogebis an zaralis safuZvelze samarTliani RirebulebiT aRiarebuli finansuri<br />
valdebulebebi iyofa or qvekategoriad:<br />
- “savaWrod dakavebuli valdebulebebi”, romlebic Sedgeba mxolod<br />
hejirebisTvis gamoyenebuli derivatiuli finansuri instrumentebidan<br />
gamomdinare dadebiTi samarTliani Rirebulebebisgan, magram ara rogorc<br />
hejirebis zomebi sabuRaltro aRricxvis saerTaSoriso standarti #39-is<br />
Tanaxmad hejirebis aRricxvis pirobebiT mixedviT.<br />
- mogebis an zaralis safuZvelze samarTliani RirebulebiT aRiarebuli<br />
finansuri instrumentebi.<br />
11
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
3. mniSvnelovani saaRricxvo politikebis Sejameba (gagrZeleba)<br />
ucxour valutaSi gadayvana<br />
(a) <strong>banki</strong>s saqmianobisa (saoperacio) da finansuri informaciis<br />
warmodgenis valuta<br />
<strong>banki</strong>s TiToeuli kompaniis finansur angariSebSi Sesuli muxlebi mocemulia im<br />
ZiriTadi ekonomikuri garemos valutiT, romelSic es kompania saqmianobs<br />
(“saqmianobis valuta”). <strong>banki</strong>s finansuri uwyisebi warmodgenilia lariT (“GEL”),<br />
romelic <strong>prokredit</strong> <strong>banki</strong>s saqmianobisa da finansuri informaciis warmodgenis<br />
valutaa.<br />
(b) tranzaqciebi da balansebi<br />
savaluto tranzaqciebis gadayvana saqmianobis valutaSi xdeba tranzaqciebis<br />
dRes moqmedi savaluto kursis gamoyenebiT. sakurso cvlilebiT gamowveuli<br />
mogeba da zarali aseTi tranzaqciebis ganxorcielebisa da wlis bolos ucxour<br />
valutaSi denominirebuli monetaruli aqtivebisa da valdebulebebis gacvliTi<br />
kursis mixedviT gadayvanis Sedegad, CaiTvleba mogebaSi an zaralSi (vaWrobis<br />
Sedegi).<br />
ucxour valutaSi denominirebuli monetaruli muxlebi gadaiyvaneba<br />
angariSgebis TariRis daxurvisas arsebuli kursiT. gasayidad xelmisawvdomis<br />
kategoriaSi gasuli ucxour valutaSi denominirebuli monetaruli aqtivis<br />
samarTliani Rirebulebis Secvlis SemTxvevaSi, ganirCeva sakurso cvlileba<br />
fasiani qaRaldis amortizaciis xarjSi momxdari cvlilebis Sedegad da<br />
sakurso cvlileba fasiani qaRaldis sabalanso RirebulebaSi momxdari sxva<br />
cvlilebebis Sedegad. sakurso cvlileba fasiani qaRaldis amortizaciis xarjSi<br />
momxdari cvlilebis Sedegad aisaxeba mogebaSi, an zaralSi, xolo sakurso<br />
cvlileba fasiani qaRaldis sabalanso RirebulebaSi momxdari sxva<br />
cvlilebebis Sedegad aisaxeba sxva erTian mogebaSi.<br />
ucxour valutaSi denominirebuli istoriuli xarjiT Sefasebuli<br />
aramonetaruli muxlebi gadaiyvaneba Tavdapirveli aRiarebis dRes moqmedi<br />
gacvliTi kursiT.<br />
gacvliTi kursebi<br />
sabalanso uwyisis muxlebisTvis gamoyenebulia saqarTvelos erovnuli <strong>banki</strong>s<br />
mier dadgenili Semdegi oficialuri savaluto kursebi:<br />
31 dekemberi, 2009 w 31 dekemberi, 2008 w<br />
GEL/1 US Dollar 1.6858 1.6670<br />
GEL/1 Euro 2.4195 2.3648<br />
naRdi fuli da naRdi fulis eqvivalentebi<br />
sabalanso uwyisis miznebisaTvis naRdi fuli da naRdi fulis ekvivalentebi<br />
moicavs naRd fuls, SeZenis dRidan sam Tveze naklebi vadis naSTebs centralur<br />
bankebSi, roca maTi diskontireba SeiZleba, sxva moklevadian investiciebs,<br />
12
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
romlebic likviduri da swrafad konvertirebadia garkveul fulad Tanxad<br />
Rirebulebis Secvlis umniSvnelo riskiT, da sadepozito sertifikatebs.<br />
zogadad, yvela naRdi fuli da naRdi fulis ekvivalentis erTeuli nominaluri<br />
RirebulebiT aisaxeba. saxazino veqsilebi da sxva moklevadiani investiciebi,<br />
romlebic iTvleba naRdi fulis ekvivalentad, gadis gasayidad xelmisawvdomi<br />
finansuri aqtivebis kategoriaSi da fasdeba samarTliani RirebulebiT.<br />
fuladi saxsrebis mimoqcevis angariSgebis miznebiT, naRdi fuli da naRdi<br />
fulis ekvivalentebi moicavs SeZenis dRidan sam Tveze naklebi vadis naSTebs,<br />
maT Soris: naRd fuls da saqarTvelos erovnul bankSi arsebul SeuzRudav<br />
naSTebs, ugiravno saxazino veqsilebsa da sxva bankebisagan misaReb Tanxebs.<br />
savaldebulo sarezervo depoziti saqarTvelos erovnul bankSi. savaldebulo<br />
sarezervo depozitebi saqarTvelos erovnul bankSi aisaxeba amortizirebuli<br />
RirebulebiT da warmoadgens uprocento (saprocento sargeblis armomtan)<br />
savaldebulo sarezervo depozitebs, romlebic ar aris xelmisawvdomi <strong>banki</strong>s<br />
yoveldRiuri operaciebis dasafinanseblad.<br />
sesxebi da debitoruli davalianeba<br />
klientebisgan misaRebi debitoruli davalianeba ZiriTadad gulisxmobs gacemul<br />
sesxebsa da avansebs.<br />
Zalian moklevadiani (erTdRiani) da vadiani anabrebis garda, bankebisgan misaRebi<br />
debitoruli davalianebis jgufSi gawerili Tanxebi moicavs mimdinare<br />
angariSebis naSTebsac.<br />
bankebisgan misaRebi yvela sesxi da debitoruli davalianeba, aseve klientebisgan<br />
misaRebi sesxebi da debitoruli davalianebebi gaerTianebulia kategoriaSi<br />
“sesxebi da debitoruli davalianeba” da aisaxeba amortizirebuli RirebulebiT,<br />
efeqturi saprocento ganakveTis meTodis gamoyenebiT. amortizirebuli premiebi<br />
da diskontebi Seitaneba Sesabamisi periodebis mogebaSi, an zaralSi, rogorc<br />
wminda saprocento Semosavlis nawili. sesxebis gaufasurebis aRiareba xdeba<br />
calke sarezervo angariSebze (ix. SeniSvna 10).<br />
fuladi saxsrebis mimoqcevis angariSgebis mizniT, bankebisadmi moTxovnebi,<br />
romelTa darCenili vada SeZenis dRidan sam Tveze naklebia, aRiarebulia naRd<br />
fulad, an naRdi fulis ekvivalentad (ix. SeniSvna 7).<br />
sesxebze SesaZlo danakargebis rezervebi da avansebi da gasayidad xelmisawvdomi<br />
finansuri aqtivebis gaufasureba<br />
sesxebisa da avansebis gaufasureba<br />
<strong>banki</strong> sabalanso uwyisis yoveli TariRiT amowmebs, arsebobs Tu ara finansuri<br />
aqtivis, an finansuri aqtivebis jgufis gaufasurebis obieqturi niSnebi. Tu<br />
arsebobs imis obieqturi mtkicebuleba, rom sesxi, an sasesxo portfeli<br />
gaufasurda, rac gavlenas moaxdens am finansuri aqtiv(eb)ze samomavlo fulad<br />
nakadebze, dauyovnebliv unda moxdes Sesabamisi zaralis aRiareba. sesxis<br />
13
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
zomidan gamomdinare, aseTi zarali an invidividualurad gamoiTvleba TiToeul<br />
sesxze, an erToblivad Sefasdeba sesxebis portfelze. sesxis sabalanso<br />
Rirebuleba mcirdeba rezervis angariSis gamoyenebiT da zaralis Tanxis<br />
aRiareba xdeba mogebaSi, an zaralSi. <strong>banki</strong> ar aRiarebs zarals momavalSi<br />
mosalodneli movlenebidan.<br />
• individualurad Sefasebuli sesxebi da avansebi<br />
mniSvnelovani sesxebis gaufasureba individualurad fasdeba. aseTi sesxebisTvis<br />
fasdeba, arsebobs Tu ara gaufasurebis obieqturi mtkicebuleba, e.i. is<br />
faqtorebi, romlebmac SeiZleba gavlena iqonion klientis mier <strong>banki</strong>sadmi<br />
kontraqtiT gaTvaliswinebuli gadaxdis valdebulebis Sesrulebaze.<br />
amasTan erTad, klientze gacemuli saerTo sesxisa da dakavebuli<br />
uzrunvelyofis realizebadi Rirebulebis gaTvaliswineba xdeba gaufasurebis<br />
(SesaZlo danakargebis) rezervis Seqmnisas.<br />
Tuki arsebobs imis obieqturi mtkicebuleba, rom sesxis gaufasureba moxda,<br />
zaralis odenoba gaizomeba, rogorc sxvaoba aqtivis sabalanso Rirebulebasa da<br />
finansuri aqtivis Tavdapirveli efeqturi saprocento ganakveTiT diskontirebul<br />
mosalodneli samomavlo fuladi nakadebis dRevandel Rirebulebas Soris<br />
(specifiuri gaufasureba).<br />
uzrunvelyofil finansur aqtivze momavalSi misaRebi fuladi nakadebis<br />
dRevandeli Rirebulebis gamoTvla asaxavs im fulad nakadebs, romlebic<br />
SeiZleba miiRebodes dagiravebul qonebaze uflebis dakargvas gamoklebuli<br />
uzrunvelyofis amoRebisa da gayidvis xarjebi.<br />
• erToblivad Sefasebuli sesxebi da avansebi<br />
sesxebis gaufasureba erToblivad fasdeba or SemTxvevaSi:<br />
- calke aRebuli (individualuri) umniSvnelo sesxebi, romlebic gaufasurebis<br />
obieqtur niSnebs avlenen,<br />
- sesxebis jgufi, romelic ar avlens gaufasurebis niSnebs, raTa daifaros<br />
yvela danakargi, rac ukve gaswia bankma, magram romelic ar iyo aRmoCenili<br />
sesxebis individualurad ganxilvisas.<br />
individualuri umniSvnelo sesxebis gaufasurebis Sefasebis mizniT sesxebi<br />
jgufdeba msgavsi sakredito riskebis maxasiaTeblebis safuZvelze, anu<br />
vadagadacilebuli dReebis raodenobis mixedviT. 30 dReze meti vadagadacileba<br />
gaufasurebis niSnad iTvleba. es maxasiaTebeli mniSvnelovania aseTi aqtividan<br />
samomavlo fuladi nakadebis gamosaTvlelad, msgavsi maxasiaTeblebis mqone<br />
sesxebze istoriuli zaralis gamocdilebaze dayrdnobiT.<br />
calke gansaxilvelad umniSvnelo sesxebisa da finansuri aqtivebis jgufSi<br />
gasuli aragaufasurebuli mniSvnelovani sesxebis (jamuri Sefaseba)<br />
gaufasurebis erToblivi Sefaseba eyrdnoba riskebis msgavsi maxasiaTeblebis da<br />
daaxloebiT msgavsi riskis profilis mqone sasesxo portfelebis defoltis<br />
istoriuli maCveneblis raodenobriv analizs.<br />
im finansuri aqtivebis jgufis samomavlo fuladi nakadebis, romelTa<br />
gaufasurebac jamurad fasdeba, gamoiTvleba am jgufSi Semaval aqtivebze<br />
14
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
sakontraqto fuladi nakadebisa da msgavsi sakredito riskebis maxasiaTeblebis<br />
mqone aqtivebze istoriuli zaralis gamocdilebis safuZvelze. istoriuli<br />
zaralis gamocdileba koreqtirdeba arsebuli dakvirvebadi monacemebis<br />
safuZvelze, raTa aisaxos im periodisTvis arsebuli pirobebis gavlena,<br />
romelsac eyrdnoba istoriuli zaralis gamocdileba da raTa ar moxdes<br />
istoriul periodSi dReisaTvis ararsebuli pirobebis Sedegebis gaTvaliswineba.<br />
samomavlo fuladi nakadebis SefasebisTvis gamoyenebuli meTodebi da daSvebebi<br />
regularulad gadaisinjeba <strong>banki</strong>s mier, raTa Seamciros nebismieri gansxvavebebi<br />
prognozirebul da realur zarals Soris.<br />
Tu <strong>banki</strong> gadawyvets, rom gaufasurebis obieqturi niSnebi ar arsebobs<br />
individualurad Sefasebul finansur aqtivze, ganurCevlad imisa, es aqtivi<br />
mniSvnelovania, TuU ara, igi aqtivs Seiyvans analogiuri sakredito riskis<br />
maxasiaTeblebis mqone finansuri aqtivebis jgufSi da erToblivad Seafasebs maT<br />
gaufasurebas (gaufasureba erToblivad Sefasebuli sesxebis SemTxvevaSi).<br />
gaufasurebis aRdgena<br />
Tu momdevno periodSi gaufasurebiT gamowveuli danakargis odenoba Semcirdeba<br />
da es Semcireba SeiZleba obieqturad daukavSirdes gaufasurebis aRiarebis<br />
Semdeg momxdar movlenas, manamde aRiarebuli gaufasurebis danakargi aRdgeba<br />
rezervis angariSis dakoreqtirebiT. aRdgenili Tanxis aRiareba xdeba mogebaSi,<br />
an zaralSi.<br />
sesxebisa da avansebis Camowera<br />
roca sesxi Camoiwereba Sida politikis mixedviT, is Camoiwereba sesxze SesaZlo<br />
danakargebisTvis gamoyofili Sesabamisi rezervis xarjze. aseTi sesxebi<br />
Camoiwereba mas Semdeg, rac Sesruldeba yvela aucilebeli procedura da<br />
ganisazRvreba danakargis odenoba. ukve Camowerili Tanxebis Sedgomi amoReba<br />
amcirebs sesxze SesaZlo danakargisTvis gamoyofili rezervis odenobas<br />
mogebaSi, an zaralSi.<br />
restruqturizebuli sesxebi<br />
restruqturizebuli sesxebi, romlebic individualurad mniSvnelovnad iTvleba<br />
cal-calke rezervdeba. danakargis odenoba fasdeba, rogorc gansxvaveba<br />
restruqturizebuli sesxis sabalanso Rirebulebasa da sesxis Tavdapirveli<br />
efeqturi saprocento ganakveTiT diskontirebuli samomavlod prognozirebuli<br />
fuladi nakadebis dRevandel Rirebulebas Soris (specifiuri gaufasureba).<br />
individualuri mniSvnelobis mqone restruqturizebuli sesxebis gaufasureba<br />
jamurad fasdeba.<br />
amoRebuli uzrunvelyofa. amoRebuli uzrunvelyofa warmoadgens <strong>banki</strong>s mier<br />
vadagadacilebuli sesxebis amosaRebad mopovebul finansur da arafinansur<br />
aqtivs. es aqtivebi Tavdapirvelad SeZenisas aRiarebulia samarTlian<br />
Rirebulebad da Sedis “sxva aqtivebis” muxlSi, rogorc Senobebi da<br />
aRWurviloba, sxva finansur aqtivebi, an inventari, imisda mixedviT, Tu ra tipis<br />
aqtivia da ra mizniT amoiRo is bankma. xolo Semdeg xelaxla Sefasdeba da<br />
buRaltrulad gatardeba mocemuli kategoriis aqtivebisaTvis gaTvaliswinebuli<br />
saaRricxvo politikis mixedviT.<br />
15
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
3. mniSvnelovani saaRricxvo politikebis Sejameba (gagrZeleba)<br />
gasayidad xelmisawvdomis kategoriaSi gasuli aqtivebis gaufasureba<br />
<strong>banki</strong> yoveli sabalanso uwyisis TariRisTvis afasebs, arsebobs Tu ara finansuri<br />
aqtivis gaufasurebis obieqturi mtkicebuleba. imis gasarkvevad, aris Tu ara<br />
gasayidad xelmisawvdomi finansuri aqtivi gaufasurebuli, gamoiyeneba Semdegi<br />
kriteriumebi:<br />
• msesxeblis gadaxdisunarianobis gauareseba, an misi mxridan uari, rom<br />
Seasrulos valdebuleba<br />
• politikuri viTareba, romelmac SeiZleba msesxeblis kreditunarianobaze<br />
mniSvnelovnad imoqmedos<br />
• sxva movlenebi, romlebic naklebad savaraudod xdis sabalanso<br />
Rirebulebis amoRebas/aRdgenas<br />
gasayidad xelmisawvdomis kategoriaSi gasuli saaqcionero investiciebis<br />
SemTxvevaSi, imis gasarkvevad, aqtivebi gaufasurda Tu ara, gasaTvaliswinebelia,<br />
iklo Tu ara fasiani qaRaldis samarTlianma Rirebulebam mniSvnelovnad an<br />
xangrZlivad da Seadgina Tu ara mis xarjze naklebi odenoba. Tu romelime es<br />
niSani arsebobs – romelic izomeba, rogorc gansxvaveba SeZenis fassa da<br />
amJamindel samarTlian Rirebulebas Soris, gamoklebuli yovelgvari<br />
gaufasurebiT gamowveuli danakargi finansur aqtivze, romelic Tavdapirvelad<br />
aRiarebuli iyo mogebaSi, an zaralSi - jamuri danakargi Camoiwereba mTliani<br />
mogebidan da aisaxeba mogebaSi, an zaralSi.<br />
kapitalis instrumentze mogebaSi, an zaralSi aRiarebuli gaufasurebiT<br />
gamowveuli danakargi momavalSi aRar aRdgeba mogebis an zaralis safuZvelze.<br />
Tu momdevno periodSi gasayidad xelmisawvdomis kategoriaSi Setanili savalo<br />
instrumentis samarTliani Rirebuleba gaizrdeba da es zrda obieqturad iqneba<br />
dakavSirebuli mogebaSi, an zaralSi gaufasurebiT gamowveuli danakargebis<br />
aRiarebis Semdeg momxdar movlenasTan, gaufasurebiT gamowveuli danakargi<br />
aRdgeba mogebaSi, an zaralSi.<br />
<strong>banki</strong> investiciebs ZiriTadad axorcielebs saxelmwifo fasian qaRaldebSi<br />
fiqsirebuli, an cvalebadi saprocento ganakveTebiT. am investiciebis<br />
gaufasurebis aRiareba xdeba maSin, rodesac obieqturi mtkicebuleba arsebobs<br />
imisa, rom saxelmwifos ar SeuZlia, an uars ambobs am valdebulebebis<br />
Sesrulebaze.<br />
derivatiuli finansuri instrumentebi<br />
derivativebis pirveladi aRiareba xdeba gacemuli (finansuri aqtivis SeZenisas),<br />
an miRebuli anazRaurebis (finansuri valebulebebis aRebisas) samarTlian<br />
Rirebulebad. amis Sedegad, derivativebis gadafaseba xdeba samarTlian<br />
Rirebulebad. Tu SesaZlebelia, samarTliani Rirebulebebis mopoveba xdeba<br />
kotirebuli bazrebidan, an bolodroindeli sabazro tranzaqciebidan. sxva<br />
SemTxvevebSi maTi Sefaseba xdeba diskontirebuli naRdi fulis modelebis<br />
saSualebiT, an opciebis fasdadebis modelebisgan, romelic ufro<br />
mosaxerxebelia. dadebiTi samarTliani Rirebulebis mqone derivativebi balansSi<br />
16
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
aisaxeba, rogorc finansuri aqtivi da maTi angariSgeba xdeba saxelwodebiT<br />
“mogebis, an zaralis safuZvelze samarTlian Rirebulebad aRiarebuli<br />
finansuri aqtivebi”. uaryofiTi samarTliani Rirebulebis mqone derivativebi<br />
balansSi aisaxeba, rogorc finansuri valdebulebebi da maTi angariSgeba xdeba<br />
saxelwodebiT “mogebis, an zaralis safuZvelze samarTlian Rirebulebad<br />
aRiarebuli finansuri valdebulebebi”.<br />
yvela derivativis SemTxvevaSi samarTliani Rirebulebis mogebis an zaralis<br />
aRiareba dauyovnebliv xdeba mogebaSi, an zaralSi. bankSi derivativebi<br />
gamoiyeneba riskebis hejirebisTvis, e.i. saprocento riskebisa da savaluto<br />
riskebisTvis, magram <strong>banki</strong> ar mimarTavs hejirebul buRaltrul aRricxvas.<br />
aramaterialuri aqtivebi<br />
SeZenili kompiuteruli programebis licenziebis kapitalizacia xdeba am<br />
konkretuli softveris SeZenis da moqmedebaSi moyvanisTvis gaweuli xarjebis<br />
mixedviT. am xarjebis amortizacia xdeba mosalodneli saeqspluatacio periodis<br />
safuZvelze. softveris eqspluataciis maqsimaluri vada xuTi welia.<br />
gansakuTrebul SemTxvevebSi, Tu licenziebs gaaCniaT programuli garantia,<br />
eqpluataciis vada Svid wels Seadgens.<br />
qoneba, manqana-danadgarebi da aRWurviloba<br />
miwa da Senoba-nagebobebi ZiriTadad gulisxmobs filialebs da ofisebs. yvela<br />
qoneba, manqana-danadgarebi da aRWurviloba mocemulia istoriul Rirebulebas<br />
gamoklebuli daricxuli cveTa da gaufasurebiT gamowveuli danakargebi.<br />
istoriuli Rirebuleba moicavs danaxarjebs, rac uSualod ukavSirdeba am<br />
aqtivis SeZenas. aqtivis Semadgeneli nawilebis calke aRiareba xdeba maSin, Tu<br />
maT sxvadasxvagvari gamosadegobis periodi aqvT da sxvadasxva formiT moaqvT<br />
sargebeli sawarmosTvis.<br />
Semdgomi xarjebi an Sedis aqtivis sabalanso RirebulebaSi, an aRiarebulia,<br />
rogorc calke aqtivi mxolod maSin, rodesac arsebobs imis albaToba, rom <strong>banki</strong><br />
momavalSi miiRebs am aqtivTan dakavSirebul ekonomikur sargebels da am aqtivis<br />
Rirebulebis Sefaseba saimedod zustia. yvela sxva SekeTebis/gamarTvis da<br />
movlis xarjebi aisaxeba im finansur periodis mogebaSi, an zaralSi, roca es<br />
xarjebi gaiwia.<br />
miwa cveTas ar eqvemdebareba. sxva aqtivebis cveTa gamoiTvleba cveTis Tanabrad<br />
daricxvis meTodiT, riTac maTi Rirebuleba nawildeba Semdegi wliuri<br />
ganakveTiT, narCen Rirebulebamde:<br />
– Senoba-nagebobebi da sxva uZravi qoneba 2%<br />
– saofise da kompiuteruli aRWurviloba 20%- 25%<br />
– sxva 20%<br />
aqtivebis narCeni sabalanso Rirebuleba da eqspluataciis periodi gadaisinjeba,<br />
saWiroebisamebr dakoreqtirdeba sabalanso uwyisis yoveli TariRis<br />
mdgomareobiT.<br />
17
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
rogorc cveTas daqvemdebarebuli aqtivis, aseve miwis Rirebulebis gaufasureba<br />
mowmdeba, rodesac movlenebi, an cvlilebebi garemoebebSi mianiSnebs imaze, rom<br />
sabalanso Rirebuleba SeiZleba ar iyos aRdgeniTi. aqtivis sabalanso<br />
Rirebuleba dauyovnebliv daiyvaneba aRdgeniT odenobamde, Tu aqtivis sabalanso<br />
Rirebuleba aWarbebs mis prognozirebul aRdgeniT Rirebulebas. aRdgeniTi<br />
Rirebuleba aqtivis gayidvis xarjebis gamoqviTvis Semdgom samarTlian<br />
Rirebulebasa da eqspluataciis Rirebulebas Soris ufro maRali Rirebulebaa.<br />
gasxvisebis Sedegad miRebuli mogeba da zarali ganisazRvreba Semosavlebis<br />
sabalanso RirebulebiT SedarebiT. isini aisaxeba mogebaSi, an zaralSi.<br />
<strong>banki</strong> ar flobs sainvesticio sakuTrebas.<br />
arafinansuri aqtivebis gaufasureba<br />
eqspluataciis ganusazRvreli vadis mqone aqtivebi ar cvdeba gegmiurad, magram<br />
yovelwliurad mowmdeba, gaufasurda Tu ara.<br />
cveTas daqvemdebarebuli aqtivebi mowmdeba gaufasurebis niSnebis aRmosaCenad,<br />
roca movlenebi, an cvlilebebi garemoebebSi mianiSnebs imaze, rom sabalanso<br />
Rirebuleba SeiZleba ar iyos aRdgeniTi. gaufasurebiT gamowveuli danakargis<br />
aRiareba xdeba im Tanxaze, romliTac aqtivis sabalanso Rirebuleba aWarbebs mis<br />
aRdgeniT Rirebulebas. gaufasurebis Sefasebis mizniT aqtivebi jgufdeba iseT<br />
umcires doneebad, romlebzec arsebobs iseTi naRdi fulis nakadebi, romelTa<br />
cal-calke aRricxva buRaltrulad SesaZlebelia (fuladi saxsrebis<br />
generirebadi erTeulebi).<br />
arafinansuri aqtivebi “gudvilis” gamoklebiT, romlebic gaufasurda, ganixileba<br />
gaufasurebis SesaZlo aRdgenisTvis yovel angariSgebis dRes.<br />
saSemosavlo gadasaxadi<br />
mimdinare saSemosavlo gadasaxadi<br />
mogebaze gadasaxdeli saSemosavlo gadasaxadi gamoiTvleba qveynis iuridiqciis<br />
moqmedi sagadasaxado kanonis mixedviT da aisaxeba, rogorc im periodis xarji,<br />
romelSic warmoiSva es mogeba.<br />
gadavadebuli saSemosavlo gadasaxadi<br />
gadavadebuli saSemosavlo gadasaxadi mTlianad aris mocemuli sabalanso<br />
uwyisis valdebulebis meTodis gamoyenebiT, aqtivebisa da valdebulebebis<br />
sagadasaxado bazebsa da finansuri angariSgebis saerTaSoriso standartebis<br />
Sesabamisad momzadebul finansur angariSebSi maT sabalanso Rirebulebebs<br />
Soris droebiTi gansxvavebebze. gadavadebuli sagadasaxado aqtivebi da<br />
valdebulebebi ganisazRvreba sagadasaxado ganakveTebiT (da kanonebiT),<br />
romlebic ZalaSia sabalanso uwyisis TariRis mdgomareobiT da romlebic<br />
momavalSi gamoiyeneba gadavadebuli saSemosavlo gadasaxadis aqtivis<br />
realizebis, an gadavadebuli saSemosavlo gadasaxadis valdebulebis<br />
Sesrulebisas. droebiTi gansxvavebebi ZiriTadad warmoiSoba qonebis, manqanadanadgarebis<br />
da aRWurvilobis cveTisgan, garkveuli finansuri aqtivebisa da<br />
valdebulebis, maT Soris, derivatiuli kontraqtebis gadafasebisgan, da<br />
sagadasaxado zaralis momaval periodze gadatanisgan. miuxedavad amisa,<br />
gadavadebuli saSemosavlo gadasaxadis aRricxva ar xdeba, Tu is warmoiSoba<br />
tranzaqciis aqtivis, an valdebulebis Tavdapirveli aRiarebis Sedegad, garda<br />
18
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
biznesis gaerTianebis SemTxvevisa, romelic, finansuri angariSgebis<br />
saerTaSoriso standartebis mixedviT, tranzaqciis droisaTvis gavlenas ar<br />
axdens arc saangariSgebo periodis mogebaze (dabegvramdeli) da arc dabegvrad<br />
mogebaze, an zaralze.<br />
Semdeg periodze gadasatani saSemosavlo gadasaxadiT dabegvriT gamowveuli<br />
zarali CaiTvleba gadavadebul sagadasaxado aqtivad, roca savaraudod<br />
xelmisawvdomi iqneba momavali dabegvradi mogeba, romelzec SeiZleba am<br />
zaralis gamoyeneba.<br />
gadavadebuli sagadasaxado aqtivebis aRiareba xdeba maSin, rodesac savaraudod<br />
xelmisawvdomi iqneba momavali dabegvradi mogeba, romelzec SeiZleba droebiTi<br />
gansxvavebebis gamoyeneba.<br />
gasayidad xelmisawvdomi investiciebis samarTliani RirebulebiT gadafasebasTan<br />
dakavSirebuli gadavadebuli gadasaxadi, romelic pirdapir mTlian mogebaSi<br />
aisaxeba (debetirdeba), aseve CaiTvleba sxva mTliani mogebis sakredito, an<br />
sadebeto angariSze da amis Semdeg xdeba misi Setana mogebaSi, an zaralSi<br />
gadavadebul mogebasTan, an zaralTan erTad. sainformacio miznebisTvis,<br />
finansuri informacia mocemulia ricxvebSi gadasaxadis gamoklebamde.<br />
banks mudmivad aqvs sagadasaxado gansxvavebebi imis gamo, rom zogi xarjidan<br />
gadasaxadi ar gamoiqviTeba da aseve garkveuli tipis mogebebze gadasaxadi ar<br />
vrceldeba. gadavadebuli gadasaxadebi asaxavs aqtivebisa da valdebulebebis<br />
finansuri angariSgebis mizniT gansazRvrul sabalanso Rirebulebebsa da<br />
sagadasaxado mizniT gamoyenebul Tanxebs Soris droebiTi gansxvavebebis wminda<br />
sagadasaxado Sedegs.<br />
valdebulebebi bankebisa da klientebis mimarT da sxva nasesxebi Tanxebi<br />
valdebulebebi bankebisa da klientebisadmi da sxva nasesxebi Tanxebi<br />
Tavdapirvelad aRiarebulia samarTlian Rirebulebad, romlidanac<br />
gamoklebulia tranzaqciaze gaweuli xarjebi. nasesxebi Tanxebi Semdeg<br />
mocemulia amortizirebuli RirebulebiT; nebismieri gansxvaveba Semosavlebs<br />
(gamoklebuli tranzaqciis xarjebi) da gamosasyid Rirebulebas Soris<br />
aRiarebulia mogebaSi, an zaralSi sesxebis vadaze/periodze, efeqturi<br />
saprocento ganakveTis meTodis gamoyenebiT.<br />
yvela finansuri valdebulebis aRiareba wydeba maSin, rodesac isini amoiwureba,<br />
anu rodesac valdebuleba Sesruldeba, gauqmdeba, an mas vada gauva.<br />
rezervebi garasabalanso muxlebisTvis<br />
rezervebis aRiareba xdeba, Tu<br />
- amJamad arsebobs warsuli movlenebiT ganpirobebuli samarTlebrivi, an<br />
konstruqciuli valdebuleba;<br />
- didi albaTobaa imisa, rom saxsrebis gadineba gaxdeba saWiro<br />
valdebulebis Sesasruleblad;<br />
- Tanxis saimedo sizustiT gansazRvra aris SesaZlebeli.<br />
19
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
Tu arsebobs ramdenime msgavsi valdebuleba, imis albaToba, rom mis<br />
Sesasruleblad saWiro gaxdes saxsrebis gadineba, ganisazRvreba valdebulebebis<br />
mTliani jgufis ganxilviT.<br />
rezervebi, romelTaTvisac saxsrebis gadinebis dro cnobilia, fasdeba<br />
danaxarjebis dRevandeli RirebulebiT, Tu gadineba momdevno erTi wlis<br />
ganmavlobaSi ar moxdeba. valdebulebis dRevandeli Rirebulebis zrda drois<br />
gasvlis gamo aisaxeba, rogorc saprocento xarji.<br />
pirobiTi valdebulebi, romlebic ZiriTadad Sedgeba klientebis mier gacemuli<br />
garkveuli garantiebisgan da akreditivebisgan, aris warsulSi momxdari<br />
movlenebisgan warmoSobili SesaZlo valdebulebebi. radganac maTi moxdenaarmoxdena<br />
damokidebulia garkveul movlenebze momavalSi, romlebic <strong>banki</strong>s<br />
kontrols srulad ar eqvemdebareba, maTi aRiareba finansur angariSebSi ar<br />
xdeba, aramed aisaxeba gare balansSi Tu am valdebulebebis Sesrulebis<br />
albaToba Zalian Soreuli araa.<br />
finansuri garantiis kontraqtebi<br />
finansuri garantiis kontraqtebi warmoadgens iseT kontraqtebs, romlebic<br />
gamcemisgan moiTxovs sagangebo gadaxdebs, rom mflobels aunazRauros is<br />
zarali, rac man gaswia konkretuli debitoris mier daTqmul dros vergadaxdis<br />
gamo, savalo instrumentis pirobebis Tanaxmad. aseTi finansuri garantiebi<br />
gaicema bankebze, finansur institutebsa da sxva dawesebulebebze klientebis<br />
saxeliT sesxebis, overdraftebisa da sxva sabanko produqtebis<br />
uzrunvelsayofad.<br />
finansuri garantiebis aRiareba Tavdapirvelad xdeba samarTliani RirebulebiT<br />
im TariRiT, ra dResac gaica garantia. pirveladi aRiarebis Semdeg, garantiiT<br />
nakisri <strong>banki</strong>s valdebulebebi fasdeba Tavdapirvel Sefasebaze ufro maRal<br />
fasad, romlidanac iqviTeba daricxuli cveTa, raTa mogebaSi, an zaralSi moxdes<br />
sagarantio periodSi Tanabarzomierad miRebuli sakomisio Semosavlis aRiareba<br />
da sabalanso uwyisis TariRis mdgomareobiT warmoSobili nebismieri finansuri<br />
valdebulebis Sesasruleblad saWiro danaxarjis saukeTeso gaTvla. es<br />
gaTvlebi ganisazRvreba menejmentis gadawyvetilebiT analogiuri<br />
tranzaqciebidan miRebul gamocdilebasa da istoriul danakargebze dayrdnobiT.<br />
garantiebTan dakavSirebul valdebulebebSi nebismieri zrda CaiTvleba mogebaSi,<br />
an zaralSi “sxva saoperacio xarjebis” saxelwodebiT.<br />
subordinirebuli sesxi<br />
subordinirebuli sesxi ZiriTadad moicavs aqcionerebisadmi da sxva<br />
saerTaSoriso safinanso institutebisadmi valdebulebebs, romlebic argadaxdis,<br />
an likvidaciis SemTxvevaSi mxolod maSin daifareba, roca jer yvela<br />
arasuborinirebuli kreditori dakmayofildeba. adre gadaxdis valdebuleba ar<br />
arsebobs.<br />
20
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
Sesyidvis Rirebulebad Tavdapirveli aRiarebis Semdeg subordinirebuli sesxis<br />
aRiareba xdeba amortizirebul Rirebulebad. premiebi da diskontebi CaiTvleba<br />
Sesabamisi periodebis mogebaSi, an zaralSi “wminda saprocento Semosavlis”<br />
saxelwodebiT.<br />
sakuTari kapitali<br />
Cveulebriv aqciebze dividendebis aRiareba xdeba sakuTar kapitalSi im periodSi,<br />
rodesac isini damtkicda kompaniis aqcionerebis mier.<br />
saprocento Semosavali da xarji<br />
saprocento Semosavali da xarji yvela procentis momtani finansuri<br />
instrumentis SemTxvevaSi, garda mogebisa da zaralis safuZvelze samarTlian<br />
Rirebulebad Sefasebul kategoriumSi gasuli instrumentebisa, aisaxeba mogebaSi,<br />
an zaralSi, rogorc “saprocento Semosavali da “saprocento xarji” efeqturi<br />
saprocento ganakveTis meTodis gamoyenebiT. saprocento Semosavlisa da zaralis<br />
aRiareba xdeba mogebaSi, an zaralSi im saangariSgebo periodze, roca isini<br />
warmoiSva.<br />
rodesac finansuri aqtivi, an msgavsi finansuri aqtivebis jgufi Camoiwereba<br />
gaufasurebiT gamowveuli zaralis gamo, saprocento Semosavlis aRiareba<br />
moxdeba saprocento ganakveTis gamoyenebiT, romliTac moxda samomavlo fuladi<br />
nakadebis diskontireba gaufasurebiT gamowveuli zaralis Sefasebis mizniT.<br />
Camoweril sesxebTan dakavSirebiT miRebuli gadaxdebis aRiareba ar xdeba wminda<br />
saprocento SemosavalSi.<br />
nasesxebi saxsrebis xarjebis kapitalizacia<br />
nasesxebi saxsrebis xarjebi, romlebic uSualod ukavSirdeba aqtivis SeZenas,<br />
damuSavebas, an warmoebas, romelic ar aris gatarebuli samarTliani<br />
RirebulebiT da romelic aucileblad saWiroebs drois garkveul periods<br />
daniSnulebisamebr moxmarebisTvis mosamzadeblad, Tu kapitalizaciis dawyebis<br />
TariRi aris 2009 wlis 1 ianvari, an ufro gvian. sxva xarjebi nasesxeb saxsrebze<br />
aisaxeba xarjad efeqturi saprocento ganakveTis meTodis gamoyenebiT. <strong>banki</strong><br />
kapitalizacias axdens nasesxeb saxsrebze im xarjebisa, romelTa Tavidan arideba<br />
moxerxdeboda, banks rom kapitaluri danaxarjebi ar gaewia kvalificiur<br />
aqtivebze. kapitalizaciis dawyebis TariRia, roca (a) <strong>banki</strong> gaswevs danaxarjebs<br />
kvalificiur aqtivze; (b) gaswevs xarjebs nasesxeb Tanxebze; da (g) miiRebs<br />
zomebs, romelic saWiroa aqtivis mosamzadeblad daniSnulebisamebr<br />
mosaxmareblad, an gasayidad. kapitalizacia wydeba maSin, rodesac kvalificiuri<br />
aqtivis daniSnulebisamebr mosaxmareblad, an gasayidad ganxorcielebuli yvela<br />
saqmianoba dasruldeba. procenti, an sxva Semosavali investiciidan ar<br />
gamoiqviTeba kapitalizaciisaTvis xelmisawvdomi nasesxebi saxsrebis xarjebis<br />
Tanxis misaRebad, garda im SemTxvevebisa, roca <strong>banki</strong> miiRebs specifiur nasesxeb<br />
saxsrebs kvalificiuri aqtivis SeZenis mizniT, da gaaCnia sainvesticio<br />
Semosavali aseTi specifiuri sesxebiT miRebuli fuladi saxsrebis droebiTi<br />
investiciidan.<br />
21
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
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3. mniSvnelovani saaRricxvo politikebis Sejameba (gagrZeleba)<br />
sakomisio Semosavali da xarjebi<br />
sakomisio Semosavlisa da xarjebis aRiareba xdeba aRricxvis daricxvis<br />
meTodiT, rodesac gaiweva momsaxureba.<br />
sasesxo valdebulebis sakomisio im sesxebze, romlebic savaraudod Camoiwereba,<br />
gadavadebulia (dakavSirebul pirdapir xarjebTan erTad) da aRiarebulia,<br />
rogorc sesxis efeqturi saprocento ganakveTis dakoreqtireba. bankTa jgufis<br />
mier garantirebuli sesxebis sakomisio CaiTvleba Semosavlad maSin, rodesac<br />
gaerTianebis dasrulebis Semdeg <strong>banki</strong> ar SeinarCunebs sasesxo portfelis<br />
nawils TavisTvis, an imave efeqtur saprocento ganakveTad SeinarCunebs iseTive<br />
nawils, rogorsac sxva monawileebi.<br />
22
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
4. daSvebebi da prognozebi<br />
<strong>banki</strong>s finansur angariSgebasa da finansur Sedegze gavlenas axdens saaRricxvo<br />
politikebi, daSvebebi, prognozebi da menejmentis gadawyvetileba, rac<br />
aucileblad unda gakeTdes finansuri uwyisebis momzadebis procesSi.<br />
finansuri angariSgebis saerTaSoriso standartebiT savaldebulo yvela daSveba<br />
da prognozi warmoadgens ZalaSi myofi standartis Sesabamisad gakeTebul<br />
saukeTeso Sefasebas. prognozebi da gadawyvetilebebi fasdeba mudmivad da<br />
eyrdnoba warsul gamocdilebas da sxva faqtorebs, maT Soris molodins<br />
samomavlo movlenebTan dakavSirebiT da iTvleba mizanSewonilad mocemul<br />
pirobebSi.<br />
sabuRaltro politika da menejmentis gadawyvetileba garkveul muxlebze<br />
gansakuTrebiT kritikuli mniSvnelobisaa <strong>banki</strong>s SedegebisaTvis da finansuri<br />
mdgomareobisTvis, maTi raodenobrivad mniSvnelovani moculobis gamo. es exeba<br />
sesxebze SesaZlo danakargebisTvis Seqmnil rezervebsac. realuri danakargebis<br />
10%-iani zrda an kleba, zaralis erTian prognozTan SedarebiT ganapirobebs<br />
sesxebis gaufasurebiT gamowveuli 1 222 000 laris zaralis gazrdas an<br />
Semcirebas (2008 w: 1 379 000 lari), Sesabamisad. gaufasurebiT gamowveuli<br />
danakargebi individualurad mniSvnelovani sesxebis SemTxvevaSi eyrdnoba<br />
individualuri sesxebis diskontirebuli, samomavlod prognozirebuli fuladi<br />
nakadebis, sesxebis dafarvebisa da sesxebis uzrunvelsayofad Cadebuli<br />
nebismieri qonebis realizaciis gaTvaliswinebiT. realuri danakargebis 10%-iani<br />
zrda an kleba, individualurad Sefasebul mniSvnelovan sesxebze samomavlod<br />
prognozirebul diskontirebul fulad nakadebTan SedarebiT, rac SeiZleba<br />
warmoiSves fuladi nakadebis Tanxebsa da droSi gansxvavebebis gamo,<br />
ganapirobebs sesxebis gaufasurebiT gamowveuli 440 000 laris zaralis gazrdas<br />
an Semcirebas (2008 w: 682 000 lari), Sesabamisad.<br />
am finansuri angariSebis mosamzadeblad gamoyenebuli ZiriTadi saaRricxvo<br />
politikebi mocemulia zemoT. es politikebi mudmivad gamoiyeneboda yvela<br />
warmodgenil waliwadze, Tu sagangebod sxva ram ar iyo miTiTebuli.<br />
<strong>banki</strong>s fiskaluri weli kalendaruli weliwadia.<br />
5. cvlilebebi fas standartebSi da maTi interpretacia<br />
2009 wlis ianvridan ZalaSi Sevida garkveuli axali standartebi da<br />
interpretaciebi, romlebic bankma unda daakmayofilos.<br />
IFRS 8, saoperacio segmentebi. es standarti vrceldeba im kompaniebze, romelTa<br />
savalo, an kapitalis istrumentebiT vaWroba xdeba sajaro bazarze, romlebmac<br />
waradgines, an axla waradgenen finansur uwyisebs maregulirebel organizaciaSi<br />
sajaro bazarze romelime klasis instrumentebis gamoSvebis mizniT. IFRS 8–is<br />
mixedviT kompaniam unda warmoadginos finansuri da aRweriTi informacia Tavisi<br />
saoperacio segmentebis Sesaxeb, da segmentis Sesaxeb informacia warmodgenili<br />
23
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
unda iyos swored ise, rogorc warmodgenilia Sida saaRricxvo miznebisaTvis.<br />
banks ar esaWiroeba segmentebis mixedviT angariSgebis warmodgena.<br />
IAS 23, nasesxebi saxsrebis xarji, Secvlili 2007 wlis martSi. ZiriTadi cvlileba<br />
gulisxmobs im alternativis gauqmebas, romlis mixedviTac xdeboda im nasesxebi<br />
saxsrebis xarjebis dauyovnebliv aRiareba xarjebad, rac ukavSirdeba aqtivebs,<br />
romlebic sakmao dros saWiroeben eqspluataciisTvis, an gayidvisTvis<br />
mosamzadeblad. nasesxebi saxsrebis xarji, romlebic uSualod ukavSirdeba<br />
aqtivis SeZenas, damuSavebas, an warmoebas, romelic ar aisaxeba samarTlian<br />
Rirebulebad da romelic aucileblad saWiroebs sakmao dros daniSnulebisamebr<br />
mosaxmareblad, an gasayidad (kvalificiuri aqtivi), warmoadgens am aqtivis<br />
Rirebulebis nawils, Tu kapitalizaciis dawyebis TariRi aris 2009 wlis pirveli<br />
ianvari, an ufro gvian. sxva nasesxebi saxsrebis xarjebis aRiareba xdeba xarjad<br />
efeqturi saprocento ganakveTis meTodis gamoyenebiT.<br />
IAS 1, finansuri angariSebis warmodgena, 2007 wlis seqtembris cvlileba. IAS 1–Si<br />
Sesuli ZiriTadi cvlileba warmoadgens mogeba-zaralis uwyisis Canacvlebas<br />
saerTo mogebis uwyisiT, romelSic Sedis yvela cvlileba kapitalSi, rac<br />
aramesakuTreebs ukavSirdeba (mag. gasayidad xelmisawvdomi finansuri aqtivebis<br />
gadafaseba). amasTanave, kompaniebs saSualeba eZlevaT, warmoadginon ori uwyisi:<br />
calke mogeba-zaralis uwyisi da saerTo mogebis uwyisi. bankma arCia, waredgina<br />
saerTo mogebis erTiani uwyisi. Secvlil IAS 1–Si aseve Sevida finansuri<br />
mdgomareobis angariSis (sabalanso uwyisis) wardgenis moTxovna uadresi<br />
SedarebiTi periodis dasawyisSi, rodesac kompania xelaxla asaxavs SedarebiT<br />
monacemebs xelaxali klasifikaciis, saaRricxvo politikaSi Sesuli<br />
cvlilebebis, an Secdomebis gasworebis gamo. IAS 1–is Secvlam gavlena iqonia<br />
<strong>banki</strong>s finansuri uwyisebis warmodgenaze, magram gavlena ar mouxdenia<br />
konkretuli tranzaqciebisa da balansebis aRiarebasa Tu Sefasebaze.<br />
saerTaSoriso finansuri aRricxvis gaumjobesebuli standartebi (gamoSvebuli<br />
2008 wlis maisSi). 2008 wels, sabuRaltro aRricxvis standartebis saerTaSoriso<br />
komiteti yovelwliuri gaumjobesebis proeqtis iniciativiT gamovida, riTac<br />
aucilebeli, Tumca ara saCqaro cvlilebebis Setana moxdeba xolme finansuri<br />
angariSgebis saerTSoriso standartebSi. es cvlilebebi Sedgeba sxvadasxva<br />
standartebSi arsebiTi cvlilebebisgan, ganmartebebisgan da Secvlili<br />
terminologiisgan. arsebiTi cvlilebebi exeba Semdeg aspeqtebs: IFRS 5–is<br />
Tanaxmad, subsidiarze kontrolis dakargvis SemTxvevaSi, misi gasayidad<br />
xelmisawvdomad klasifikacia; IAS 1-is Tanaxmad savaWrod xelmisawvdomi<br />
finansuri instrumentebis aramimdinared warmodgenis SesaZlebloba; IAS 16-is<br />
Tanaxmad gasayidad angariSgeba im aqtivebisa, romlebic uwin ijarisTvis iyo<br />
gamoyofili da IAS 7-is Tanaxmad amasTan dakavSirebiT saoperacio saqmianobidan<br />
Semosuli/gasuli fuladi saxsrebis moZraobis klasifikacia; IAS 19-is mixedviT<br />
“Sekvecis” definiciis ganmarteba; IAS 20-is mixedviT sabazro saprocento<br />
ganakveTze qvemoT gacemuli saxelmwifo sesxebis angariSgeba; IAS 23-is Tanaxmad<br />
nasesxebi saxsrebis xarjebis definiciis SesabamisobaSi moyvana efeqturi<br />
saprocento ganakveTis meTodTan; IAS 27-isa da IFRS 5–is Tanaxmad gasayidad<br />
xelmisawvdomi subsidiarebis ganmarteba buRaltruli aRricxvisTvis; IAS 28 -isa<br />
da IAS 31-is mixedviT dakavSirebuli mxareebisa da erToblivi wamowyebebis<br />
angariSgebaze darTul ganmartebiT informaciaze moTxovnebis Semcireba, IAS 36-is<br />
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31 dekemberi, 2009 w.<br />
moTxovnis Tanaxmad angariSgebaze meti informaciis/komentarebis dataneba; IAS 38-<br />
is mixedviT reklamirebis xarjebis angariSgebis ganmarteba; mogebis, an zaralis<br />
safuZvelze samarTliani Rirebulebis kategoriis ganmartebis Secvla, raTa<br />
SesabamisobaSi movides IAS 39–iT moTxovnil hejirebul aRricxvasTan; IAS 40-is<br />
Sesabamisad, mSenebare sainvesticio qonebis angariSgebis Semotana; da IAS 41–is<br />
Tanaxmad biologiuri aqtivebis samarTliani Rirebulebis gansazRvris meTodze<br />
SezRudvebis Semsubuqeba. damatebiTi cvlilebebi IAS 8, 10, 18, 20, 29, 34, 40, 41-sa da<br />
IFRS 7–Si warmoadgens mxolod terminologiis mxriv cvlilebas an redaqtirebas,<br />
rasac, IASB –is rwmeniT, araviTari, an umniSvnelo gavlena aqvs angariSgebaze.<br />
cvlilebebs gavlena ar mouxdenia bankze, qvemoT mocemuli gamonaklisis garda:<br />
• [IAS 16, qoneba, manqana-danadgarebi da aRWurviloba (da Semdgomi cvlilebebi<br />
IAS 7-Si). Secvlili standartis Tanaxmad, im kompaniebs, romlebic<br />
regularulad yidian uwin ijarisTvis gakuTvnil aqtivebs, moeTxovebaT<br />
aseTi aqtivebis klasifikaica inventarad, im TvalsazrisiT, rom aqtivze<br />
ijara wydeba da xdeba gasayidad xelmisawvdomi, xolo gayidvidan miRebuli<br />
Semosavali CaiTvleba Semosavlad. ijara da gayidvidan Semosavali unda<br />
gavides saoperacio saqmianobiT miRebuli/gasuli fuladi saxsrebis<br />
kategoriaSi. jgufma Sesabamisad Secvala Tavisi saaRricxvo politika.<br />
likvidaciisas warmoSobili vadamde dafarvadi finansuri instrumentebi da<br />
valdebulebebi – IAS 32 da IAS 1cvlileba. es cvlileba moiTxovs garkveuli<br />
finansuri instrumentebis, romlebic finansuri valdebulebebis ganmartebas<br />
pasuxoben, sakuTar kapitalad klasifikacias. am cvlilebas gavlena ar mouxdenia<br />
finansuri angariSebis Sedgenaze.<br />
uflebis gadacemis pirobebi da gauqmeba – cvlileba IFRS 2-Si, aqciebze<br />
dayrdnobili gadaxdebi – am cvlilebis mixedviT, mxolod momsaxurebis pirobebi<br />
da saqmianobis pirobebia uflebis gadacemis (uflebiT aRWurvis) pirobebi.<br />
aqciebze dayrdnobili gadaxdis sxva tipebi ar aris uflebiT aRWurvis pirobebi.<br />
cvlilebis mixedviT yvela gauqmeba, kompaniis, an sxva mxaris mier, erTnairad<br />
unda iqnes buRaltrulad aRricxuli. am cvlilebas gavlena ar mouxdenia<br />
finansuri uwyisebis Sedgenaze.<br />
25
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
5. cvlilebebi fas standartebSi da maTi interpretacia (gagrZeleba)<br />
IFRIC 13, klientebis loialurobis programa. IFRIC 13 –is mixedviT, roca saqoneli<br />
da momsaxureba erTad iyideba klientis loialurobis mosapoveblad (magaliTad,<br />
loialurobis qulebi, an ufaso produqtebi), es sqema mravalkomponentiania da<br />
klientisgan misaRebi anazRaureba nawildeba sqemis komponentebze samarTliani<br />
Rirebulebis gamoyenebiT. am cvlilebas gavlena ar mouxdenia finansuri<br />
angariSebis Sedgenaze.<br />
IFRIC 15, uZravi qonebis agebis SeTanxmeba. es interpretacia vrceldeba im<br />
kompaniis Semosavlisa da masTan dakavSirebuli xarjebis aRricxvaze, romelic<br />
uSualod, an subkontraqtorebis saSualebiT aSenebs uZrav qonebas, da masSi<br />
mocemulia instruqcia imis gansazRvrisTvis, uZravi qonebis agebis SeTanxmeba<br />
akmayofilebs Tu ara IAS 11 da IAS 18–s. masSi aseve mocemulia imis gansazRvris<br />
kriteriumebi, Tu rodis unda aRiaron kmpaniebma aseTi tranzaqciebidan miRebuli<br />
Semosavali. cvlilebas arsebiTi gavlena ar mouxdenia am finansur uwyisebze.<br />
subsidiarSi, erToblivad marTul kompaniaSi, an dakavSirebul mxareSi<br />
investirebis xarji – IFRS 1 da IAS 27-is cvlileba, gamoSvebuli 2008 wlis maisSi.<br />
es cvlileba IFRS–is pirvel momxmareblebs saSualebas aZlevs Seafason<br />
investiciebi Svilobil subsidiarSi, erToblivad marTul erTeulSi, an<br />
dakavSirebul mxareSi samarTlian Rirebulebad, an wina GAAP (sayovelTaod<br />
miRebuli sabuRaltro aRricxvis principi) sabalanso Rirebulebad, romelic<br />
xarjad iTvleba calke finansur uwyisebSi. es cvlileba aseve moiTxovs<br />
investirebis obieqtis gaunawilebeli wminda aqtivebis ganawilebis aRiarebas<br />
wlis mogebaSi, an zaralSi, da ara, rogorc investiciis amoRebad. cvlilebas<br />
arsebiTi gavlena ar mouxdenia am finansur uwyisebze.<br />
finansuri instrumentebis Sesaxeb ganmartebiTi komentarebis daxvewa – cvlileba<br />
IFRS 7-Si, finansuri instrumentebi: ganmartebiTi komentarebi, gamoSvebuli 2009<br />
wlis martSi. es cvlileba moiTxovs met ganmartebiT informacias samarTliani<br />
RirebulebiT Sefasebisa da likvidurobis riskis Sesaxeb. kompanias moeTxoveba<br />
finansuri instrumentebis analizis Sesaxeb informaciis warmodgena samarTliani<br />
Rirebulebis Sefasebis sapetapiani ierarqiis gamoyenebiT. cvlileba (a)<br />
ganmartavs, rom valdebulebebis vadianobis analizi unda moicavdes gamoSvebuli<br />
finansuri garantiis kontraqtebs garantiis maqsimaluri TanxiT uadres<br />
periodSi, romelSic garantiis moTxovna SeiZleba gaxdes saWiro; da (b) moiTxovs<br />
finansuri derivativebis kontraqtiT gaTvaliswinebuli darCenili vadis Sesaxeb<br />
informaciis miwodebas, Tu sakontraqto vadas arsebiTi mniSvneloba aqvs imaSi<br />
gasarkvevad, Tu rodis xdeba fuladi saxsrebis moZraoba. kompanias aseve mouwevs<br />
finansuri aqtivebis vadianobis analizis warmodgena, romlebsac is<br />
likvidurobis riskis samarTavad flobs, Tu informacia saWiroa, rom misi<br />
finansuri uwyisebis momxmareblebs likvidurobis riskis xasiaTisa da<br />
moculobis Sefasebis saSualeba mieceT. ufro dawvrilebiTi komentarebi<br />
Sesulia winamdebare finansur angariSebSi.<br />
CaSenebuli derivativebi - IFRIC 9 da IAS 39-is cvlileba, gamoSvebuli 2009 wlis<br />
martSi. cvlilebebis mixedviT “mogebis, an zaralis safuZvelze samarTliani<br />
Rirebulebis” kategoriis finansuri aqtivis reklasifikaciisas, yvela CaSenebuli<br />
derivativi unda Sefasdes da, Tu saWiroa, aRiricxos saTiTaod. cvlilebas<br />
arsebiTi gavlena ar mouxdenia am finansur uwyisebze.<br />
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IFRIC 16, sazRvargareT saqmianobisas wminda investiciebis hejireba. es<br />
interpretacia ganmartavs, romeli savaluto riski moiTxovs hejirebul<br />
aRricxvas da acxadebs, rom saqmianobis valutidan angariSgebis warmodgenis<br />
valutaSi gadayvana ar qmnis risks, romlisTvisac gamosayenebelia hejirebuli<br />
aRricxva. IFRIC hejirebis instrumentis flobis uflebas aZlevs nebismier<br />
erTeuls, an erTeulebs jgufis SigniT, garda im operaciisa sazRvargareT,<br />
romelic ukve TavisTavad hejirebulia. interpretacia aseve ganmartavs,<br />
sazRvargareT hejirebuli saqmianobis xelmZRvanelobisas rogor gamoiTvleba<br />
valutis gadayvaniT gamowveuli mogeba an zarali, reklasificirebuli sxva<br />
saerTo Semosavlidan mogebaSi, an zaralSi.<br />
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s. s. <strong>prokredit</strong> <strong>banki</strong><br />
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5. cvlilebebi fas standartebSi da maTi interpretacia (gagrZeleba)<br />
finansuri angariSgebis saerTaSoriso standarti mcire da saSualo zomis<br />
sawarmoebisTvis (gamoSvebuli 2009 wlis ivlisSi) warmoadgens TviTkmar<br />
standarts, romelic misadagebulia SedarebiT mcire biznesebis saWiroebebsa da<br />
SesaZleblobebs. aqtivebis, valdebulebebis, mogebisa da xarjebis aRiarebisa da<br />
Sefasebis bevri principi mTlianad IFRS–isTvis gamartivda, aseve gamartivda da<br />
sakmaod Sesustda moTxovna garkveul ganmartebiT informaciaze. IFRS mcire da<br />
saSualo biznesebisTvis SeiZleba gamoyenebul iqnes im kompaniebis mier,<br />
romlebic aqveyneben zogadi daniSnulebis finansur angariSebs gareSe<br />
momxmareblebisTvis da ar gaaCniaT sajaro angariSvaldebuleba. mcire da<br />
saSualo biznesebisTvis gankuTvnili IFRS ar vrceldeba bankze, radganac banks<br />
sajaro angariSvaldebuleba aqvs Tavis sabanko saqmianobaze.<br />
Tu sagangebod sxva ram araa aRniSnuli, cvlilebebs da interpretaciebs didi<br />
gavlena ar mouxdenia <strong>banki</strong>s konsolidirebul finansur angariSebze.<br />
gamoqveynda garkveuli axali standartebi da interpretaciebi, romlebic<br />
savaldebuloa <strong>banki</strong>s saaRricxvo periodisaTvis 2010 wlis 1 ianvridan da<br />
romelsac <strong>banki</strong> adre ar pasuxobda:<br />
IFRIC 17, arafuladi aqtivebis ganawileba mflobelebisTvis (ZalaSia wliur<br />
periodebze 2009 wlis 1 ivlisidan). interpretacia ganmartavs, rodis da rogor<br />
unda moxdes mflobelebze arafuladi aqtivebis dividendebad ganawilebis<br />
aRiareba. kompaniam unda Seafasos mflobelebze arafuladi aqtivebis<br />
dividendebad ganawilebis valdebuleba gasanawilebeli aqtivebis samarTliani<br />
RirebulebiT. ganawilebuli arafuladi aqtivebis gasxvisebidan miRebuli<br />
mogebis, an zaralis aRiareba moxdeba im wlis mogebaSi, an zaralSi, rodesac<br />
kompania gadasaxdel dividends gadaixdis. IFRIC 17 ar aris mniSvnelovani <strong>banki</strong>s<br />
saqmianobisTvis, radganac <strong>banki</strong> Tavis mflobelebs arafulad aqtivebs ar<br />
unawilebs.<br />
IFRIC 18, klientebisgan aqtivebis gadmocema (ZalaSia wliur periodebze 2009 wlis<br />
1 ivlisidan). interpretacia ganmartavs klientebisgan aqtivebis gadmocemis<br />
angariSgebas, kerZod, im pirobebs, romlebic akmayofilebs aqtivis ganmartebas;<br />
aqtivis aRiarebas da misi Rirebulebis gansazRvras Tavdapirveli aRiarebisas;<br />
cal-calke Sefasebadi momsaxurebebis identifikacia (erTi, an meti momsaxureba<br />
gadmocemuli aqtivis sanacvlod); Semosavlis aRiareba da klientebisgan naRdi<br />
fulis gadmocemis angariSgeba. IFRIC 18–s savaraudod ar eqneba gavlena <strong>banki</strong>s<br />
finansur angariSgebaze.<br />
uflebebis emisiis klasifikacia - cvlileba IAS 32-Si (gamoSvebuli 2009 wlis 8<br />
oqtombers; ZalaSia wliur periodebze 2010 wlis 1 Tebervlidan). es cvlileba<br />
finansuri derivativebis kategoriidan gamoricxavs garkveuli uflebebis emisias,<br />
romelzec Semosavali denominirebulia ucxour valutaSi.<br />
IAS 27, konsolidirebuli da calke momzadebuli finansuri angariSebi (cvlileba<br />
Sevida 2008 wlis ianvarSi; ZalaSia wliur periodebze 2009 wlis pirveli<br />
ivlisidan). Secvlili IAS 27–is Tanaxmad kompanias moeTxoveba, mTliani saerTo<br />
mogeba miaweros “dedobili” kompaniis mflobelebs da aqciaTa arasakontrolo<br />
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pakets (zemoT “arasakontrolo paketi”), maSinac ki Tuki es gamoiwvevs<br />
arasakontrolo paketis deficitur balanss (amJamindeli standartis moTxovnis<br />
Tanaxmad, normalurze meti zarali umravles SemTxvevaSi nawildeba “dedobili”<br />
kompaniis mflobelebze). Secvlili standartis mixedviT subsidiarSi<br />
“dedobili” kompaniis aqciaTa paketSi cvlilebebi, romlebic ar ganapirobebs<br />
kontrolis dakargvas, unda aRiricxos, rogorc kapitalze tranzaqciebi. igi<br />
aseve akonkretebs, rogor unda Seafasos kompaniam subsidiarze kontrolis<br />
dakargviT gamowveuli zarali, an mogeba. kontrolis dakargvis dRes, yofil<br />
subsidiarSi Cadebuli investicia unda Sefasdes samarTliani RirebulebiT.<br />
<strong>banki</strong>s azriT Secvlil standarts didi gavlena ar eqneba mis finansur<br />
uwyisebze.<br />
29
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
5. cvlilebebi fas standartebSi da maTi interpretacia (gagrZeleba)<br />
saerTaSoriso finansuri angariSgebis standartebi IFRS 3, biznes kombinaciebi<br />
(Sesworebuli 2008 wlis ianvars; moqmedi im biznes kombinaciebisTvis,<br />
romelTaTvis SeZenis dRed iTvleba 2009 wlis 1 ianvars an mis Semdgom<br />
dawyebuli pirveli yovelwliuri angariSgebis periodis dasawyisis dRe an misi<br />
Semdgomi TariRi). Sesworebuli IFRS 3 kompaniebs arasakontrolo paketis IFRS 3<br />
meTodis mixedviT (SemZeni kompaniis identificirebadi wminda aqtivebis<br />
proporciuli wili) an samarTliani RirebulebiT Sefasebis saSualebas miscems.<br />
Sesworebuli IFRS 3 ufro detalur instruqcias iZleva biznes kombinaciebTan<br />
mimarTebSi Sesyidvis meTodis gamoyenebis Sesaxeb. amoRebul iqna TiToeul etapze<br />
TiToeuli aqtivisa da valdebulebis samarTliani RirebulebiT Sefasebis<br />
moTxovna etapobrivi Sesyidvis SemTxvevaSi, gudvilis wilis gamoTvlis mizniT.<br />
amis nacvlad, etapobrivad ganxorcielebuli biznes kombinaciebis SemTxvevaSi,<br />
SemZeni gadaafasebs sakuTar saaqcio wils SeZenil kompaniaSi misi SeZenis<br />
dRisTvis arsebuli RirebulebiT da wlis mogeba-zaralis uwyisSi aRiarebs<br />
Sedegad miRebul mogebas an zarals, aseTis arsebobis SemTxvevaSi. SeZenasTan<br />
dakavSirebuli xarjebi biznes kombinaciisgan gancalkevebiT aRiricxeba da,<br />
aqedan gamomdinare, aRiarebuli iqneba rogorc xarji da gudvilSi ar Seva.<br />
SemZeni valdebulia SeZenis dRes aRiaros valdebuleba nebismieri pirobiTi<br />
Sesyidvis ganxilvisas. am valdebulebis Rirebulebis cvlilebebi SeZenis dRis<br />
Semdeg IFRS–bis mixedviT iqneba aRiarebuli, Sesabamisad, da ara gudvilis<br />
koreqtirebis mixedviT. Sesworebuli IFRS 3 im biznes kombinaciebs exeba,<br />
romlebic mxolod erTobliv kompaniebsa da mxolod kontraqtis meSveobiT<br />
miRweul binzes kombinaciebs moicavs. IFRS 3 ar exeba banks, radgan aq biznes<br />
kombinacia ar aris mosalodneli.<br />
hejirebuli muxlebi – Sesworeba sbs 39-Si, finansuri instrumentebi: aRiareba da<br />
Sefaseba (moqmedi retrospeqtuli gamoyenebisas yovelwliuri periodebisTvis,<br />
romelic 2009 wlis 1 ivliss an 1 ivlisis Semdgom iwyeba). Sesworeba ganmartavs,<br />
rogor unda gamoiyenebodes konkretul situaciebSi is principebi, romlebic<br />
gansazRvravs, eqvemdebareba Tu ara hejirebuli riski an fuladi nakadebis<br />
nawili aRiarebas. Sesworeba savaraudod ar imoqmedebs <strong>banki</strong>s finansur<br />
angariSebze, radgan <strong>banki</strong> ar gamoiyenebs hejirebis aRricxvas.<br />
IFRS , saerTaSoriso finansuri angariSgebis standartebis pirveladi miReba (2008<br />
wlis dekemberSi miRebuli Sesworebis Sedegad, moqmedi pirveli IFRS finansuri<br />
angariSebisTvis im periodisTvis, romelic 2009 wlis 1 ivliss an 1 ivlisis<br />
Semdgom iwyeba). IFRS 1 inarCunebs wina versiis arss, magram garkveuli<br />
struqturuli cvlilebebiT, rac mkiTxvels momavali cvlilebebis gagebas<br />
uadvilebs da maTTan ukeTesad Seguebis saSualebas aZlevs. <strong>banki</strong> miiCnevs, rom<br />
Sesworebuli standarti ar zemoqmedebs mis finansur angariSebze.<br />
jgufis fuladi sagadaxdo tranzaqciebi aqciebis safuZvelze – Sesworebebi IFRS<br />
2-Si, gadaxda aqciebis safuZvelze (moqmedi yovelwliuri periodebsiTvis,<br />
romelic 2010 wlis 1 ianvars an 1 ianvris Semdgom iwyeba). Sesworebebi<br />
konsolidirebul da calkeul finansur angariSebSi aqciebze dafuZnebuli<br />
gadaxdebis klasifikiaciis gansazRvris mkafio safuZvels iZleva. Sesworebebi<br />
standartSi aerTianebs IFRIC 8 da IFRIC 11 instruqciebs, rac amoRebul iqna.<br />
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Sesworebebi ganavrcobs IFRIC 11–Si mocemul instruqcias im gegmebis Sesaxeb,<br />
romlebic wina interpretaciaSi ar ganixileboda. Sesworebebi aseve ganmartavs<br />
standartis danarTSi Camoyalibebul pirobebs. <strong>banki</strong> miiCnevs, rom Sesworebebi ar<br />
iqonebs raime mniSnvnelovan materialur zegavlenas mis finansur angariSebze.<br />
damatebiTi gamonaklisebi pirveladi miRebisTvis - Sesworebebi IFRS -Si, IFRS-is<br />
pirveladi miReba (moqmedi yovelwliuri periodebisTvis, romelic 2010 wlis 1<br />
ianvars an 1 ianvris Semdgom iwyeba). Sesworebebi aTavisuflebs kompaniebs,<br />
romlebic sruli Rirebulebis meTods gamoiyeneben, IFRS-is retrospeqtuli<br />
gamoyenebisgan navTobisa da gazis aqtivebTan mimarTebaSi, aseve aTavisuflebs<br />
mimdinare saijaro xelSekrulebebis mqone kompaniebs am kontraqtebis<br />
klasifikaciis gadafasebisgan IFRIC 4-is standartebis mixedviT, rac ‘moicavs Tu<br />
ara SeTanxmeba ijaras’, roca adgilobrivi saaRricxvo moTxovnebis gamoyenebam<br />
igive Sedegi gamoiRo. Sesworebebi <strong>banki</strong>s finansur angariSebze zegavlenas ar<br />
iqoniebs.<br />
31
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
5. cvlilebebi fas standartebSi da maTi interpretacia (gagrZeleba)<br />
saerTaSoriso finansuri angariSgebis standartebis cvlilebebi (gamocemuli 2009<br />
wlis aprilSi; Sesworebebi IFRS 2, IAS 38, IFRIC 9 da IFRIC 16–Si moqmedebs<br />
yovelwliuri periodebisTvis, romelic 2009 wlis 1 ivliss an 1 ivlisis Semdgom<br />
iwyeba; Sesworebebi IFRS 5, IFRS 8, IAS 1, IAS 7, IAS 17, IAS 36 da IAS 39–Si<br />
yovelwliuri periodebisTvis, romelic 2010 wlis 1 ianvars an 1 ianvris Semdgom<br />
iwyeba). Sesworebebi moicavs mniSvnelovan cvlilebebs da ganmartebebs Semdeg<br />
standartebsa da interpretaciebSi: ganmarteba, rom biznesebis wvlili saerTo<br />
sakontrolo tranzaqciebsa da erToblivi sawarmoebis SeqmnaSi ar Sedis IFRS 2–<br />
is kompetenciebSi; IFRS 5 –is mier dawesebuli informaciis warmodgenis<br />
moTxovnebis ganmarteba da sxva standartebi aramimdinare aqtivebisTvis (an<br />
sarelizacio jgufebi), romlebic klasificirebulia rogorc gasayidi aqtivebi<br />
an Sewyvetili operaciebi; mTliani aqtivebisa da valdebulebebis Sefasebis<br />
TiToeuli segmentisTvis angariSgebis moTxovna IFRS 8–is, mxolod im SemTxvevaSi,<br />
Tu aseTi odenobebis angariSgeba regularulad miewodeba gadawyvetilebis mimReb<br />
mTavar pirs; sbs 1-is Sesworeba kompaniis sakuTari wilobrivi instrumentebiT<br />
daregulirebuli konkretuli valdebulebebis aramimdinared klasifikaciis<br />
mizniT; sbs 7-is Secvla im kuTxiT, rom sainvesticio saqmianobad mxolod is<br />
danaxarjebi klasificirdebodes, rasac Sedegad aRiarebuli aqtivi moyveba;<br />
konkretuli grZelvadiani miwis ijarebis finansur ijarad klasifikacia IAS 17–<br />
is mixedviT, maSinac ki, rodesac ijaris vadis dasasrulisTvis miwis<br />
mflobelobis ufleba ar gadaecema; damatebiTi instruqciebis uzrunvelyofa sbs<br />
18-Tan dakavSirebiT, imis gansazRvris mizniT, kompania mindobilobis gamcemia,<br />
Tu mindobili; ganmarteba sbs 36-Si, rom fulis warmomqmneli erTeuli ar unda<br />
aRematebodes saoperacio segments agregaciamde; sbs 38-s danarTi biznes<br />
kombinciisas SeZenili aramaterialuri aqtivebis samarTliani Rirebulebis<br />
gansazRvrasTan dakavSireiT; sbs 39-Si Sesworebis Setana (i) masSi opcionebis<br />
kontraqtebis SetaniT, rasac Sedegad SesaZloa biznes kombinaciebi moyves, (ii)<br />
fuladi saxsrebis moZraobis hejirebis instrumentebze mogebisa da zaralis<br />
reklasifikaciis periodis ganmarteba wlis mogeba-zaralis uwyisis mixedviT da<br />
(iii) gancxadeba, rom winaswari gadaxdis opcioni mWidrodaa dakavSirebuli<br />
ZiriTad xelSekrulebasTan, Tu moqmedebis periodSi msesxebeli aanazRaurebs<br />
damkrediteblis ekonomikur zarals; IFRIC 9-Si Sesworebis Setana da gansazRvra,<br />
rom saerTo kontrolis tranzaqciebiT SeZenil kontraqtebSi CaSenebuli<br />
derivativebi da erToblivi sawarmoebis Camoyalibeba ar Sedis mis<br />
kompetenciebSi; da SezRudvis moxsna IFRIC 16-Si, romlis mixedviTac hejirebis<br />
instrumentebi ar unda eqvemdebarebodes ucxour operacias, romelic Tavadaa<br />
hejibuli. <strong>banki</strong> ar miiCnevs, rom Sesworebebi mniSvnelovan materialur<br />
zemoqmedebas moaxdens mis finansur angariSebze.<br />
Sesworebebi sbs 24-Si, dakavSirebuli mxaris Sesaxeb informaciis ganJRavneba<br />
(gamocemuli 2009 wlis noemberSi, moqmedebs yovelwliuri periodebisTvis,<br />
romelic 2011 wlis 1 ianvars an 1 ianvris Semdgom iwyeba). sbs 24-is gadaxedva 2009<br />
wels moxda (a) dakavSirebuli mxaris ganmartebis gamartivebis, misi mniSvnelobis<br />
ganmartebisa da Seusabamobebis aRmofxvris da (b) samTavrobo kompaniebis<br />
informaciis warmodgenisgan nawilobrivi gaTavisuflebis gziT.<br />
IFRS 9, finansuri instrumentebi nawili 1: klasifikacia da Sefaseba. IFRS 9 2009<br />
wlis noemberSi iqna gamocemuli da Caanacvla sbs 39-is is nawilebi, romlebic<br />
32
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
finansuri aqtivebis klasifikaciasa da SefasebasTan iyo dakavSirebuli. ZiriTadi<br />
maCveneblebia:<br />
• finansuri aqtivebi Sefasebis ori kategoriis mixedviT unda<br />
klasificirdebodes: Semdgom samarTliani RirebulebiT Sefasebuli da<br />
Semdgom amortizirebuli RirebulebiT Sefasebuli. gadawyvetileba<br />
Tavdapirveli aRiarebisas unda miiRebodes. klasifikacia damokidebulia<br />
kompaniis finansuri instrumentebis marTvis biznes modelsa da instrumentis<br />
saxelSekrulebo fuladi saxsrebis moZraobis maCveneblebze.<br />
• instrumentis Semdgomi Sefaseba xdeba amortizirebuli RirebulebiT<br />
mxolod im SemTxvevaSi, Tu es savalo isntrumentia da (i) kompaniis biznes<br />
modelis mizans aqtivis floba warmoadgens saxelSekrulebo fuladi<br />
saxsrebis moZraobebis amoRebis mizniT, da (ii) aqtivis saxelSekrulebo<br />
fuladi saxsrebis moZraobebi mxolod Ziri Tanxisa da procentis gadaxdebs<br />
warmoadgens (anu, mas aqvs mxolod “sesxis ZiriTadi maxasiaTeblebi”). yvela<br />
sxva savalo instrumenti samarTliani RirebulebiT fasdeba mogeba zaralis<br />
mixedviT.<br />
33
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
5. cvlilebebi fas standartebSi da maTi interpretacia (gagrZeleba)<br />
• yvela wilobrivi instrumentis Semdgomi Sefaseba samarTliani RirebulebiT<br />
unda moxdes. savaWro miznebisTvis flobili wilobrivi instrumenti<br />
samarTliani RirebulebiT fasdeba mogeba zaralis mixedviT. yvela danarCeni<br />
wilobrivi instrumentisTvis Tavdapirveli aRiarebisas SesaZlebelia<br />
ganxorcieldes Seucvladi arCeva, ararealizebuli da realizebuli<br />
samarTliani Rirebulebis mogebisa da zaralis sxva mTliani Semosavlis da<br />
ara mogebis an zaralis mixedviT aRiarebis mizniT. samarTliani<br />
Rirebulebis mogeba da danakargebis mogebaSi an zaralSi ar Caiwereba. aseTi<br />
arCeva SesaZlebelia etapobrivad instrumentebis mixedviT. dividendebi<br />
warmodgenili unda iyos mogebaSi an zaralSi, Tu investiciaze Semosavals<br />
warmoadgens.<br />
• radganac IFRS 9 savaldebuloa 2013 wlis 1 ianvridan, misi vadamdeli miRebac<br />
nebadarTulia.<br />
<strong>banki</strong> standartis mniSvnelobebs ganixilavs, zemoqmedebas bankze da <strong>banki</strong>s mier<br />
misi miRebis droze.<br />
Tu zemoT sxvagvarad ar aris aRwerili, axali standartebi da interpretaciebi<br />
<strong>banki</strong>s finansur angariSebze mniSvnelovan zemoqmedebas ar moaxdens.<br />
6. SedarebiTi monacemebi<br />
saWiroebis SemTxvevaSi, moxda Sesabamisi cifrebis koreqtireba mimdinare wlis<br />
odenobebTan Sesabamisobis mizniT.<br />
Sesworebuli sbs 1, finansuri angariSebis prezentacia, romelic 2009 wlis 1<br />
ianvars Sevida ZalaSi, kompaniebisgan finansuri mdgomareobis angariSs moiTxovs<br />
SedarebiTi periodis dasawyisis mdgomareobiT (‘finansuri mdgomareobis Sesavali<br />
angariSi’), rodesac kompania xelmeored aqveynebs retrospeqtul angariSs an roca<br />
axdens muxlebis reklasifikacias sakuTar finansur angarisebSi. finansuri<br />
mdgomareobis Sesavali angariSi am finansur angariSebSi warmodgenilia 2009<br />
wlis 1 ianvridan miRebuli Sesworebuli sbs 1-is mixedviT prezentaciaSi<br />
Setanili cvlilebebis Sedegad, mTliani Semosavlis angariSis CaTvliT.<br />
finansuri mdgomareobis damatebiTi Sesavali angariSis wardgenis moTxovna, roca<br />
kompaniam xelmeored gamoaqveyna angariSi an reklasifikacia moaxdina, moicavs<br />
informaciis warmodgenasac dakavSirebul SeniSvnebSi. menejmentma ganixila am<br />
sakiTxis arsebiToba da daadgina, rom kompaniisTvis sakmarisia aseTi informaciis<br />
mxolod im SeniSvnebSi warmodgena, romlebzec zegavlena iqonia xelaxalma<br />
angariSgebam an reklasifikaciam da ganacxada finansur angariSebSi, rom sxva<br />
SeniSvnebze xelaxalma angariSgebam an reklasifikaciam zegavlena ar iqonia.<br />
amrigad, SeniSvnebis ar Setana finansuri mdgomareobis damatebiT Sesaval<br />
angariSSi, menejmentis azriT, ar aris arsebiTi.<br />
34
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
6. SedarebiTi monacemebi (gagrZeleba)<br />
reklasifikaciiebis Sedegi prezentaciis miznebisTvis Semdegia:<br />
'000 lari<br />
Tavdapirvel<br />
ad<br />
warmodgeni<br />
li 2008<br />
reklasifika<br />
cia<br />
reklasific<br />
irebuli<br />
2008<br />
mogeba da zarali<br />
saprocento Semosavali 96,280 2,966 99,246<br />
saprocento xarji (37,295) (307) (37,602)<br />
sakomisio Semosavali 6,679 (1,190) 5,489<br />
sakomisio xarji (2,597) 307 (2,290)<br />
saoperacio xarjebi (51,221) 401 (50,820)<br />
sxva tranzaqciebze gauaresebis zaralis<br />
rezervi 273 (273) -<br />
zarals gamoklebuli mogeba finansuri<br />
aqtivebisa da valdebulebebisgan<br />
samarTliani RirebulebiT mogeba<br />
zaralis mixedviT - (52) (52)<br />
sxva saoperacio Semosavali 4,533 (1,852) 2,681<br />
finansuri poziciis angariSi<br />
klientebze gacemuli sesxebi 505,455 (4,173) 501,282<br />
aramaterialuri aqtivebi - 296 296<br />
sxva aqtivebi 5,021 (918) 4,103<br />
valdebulebebi bankebis mimarT 243,245 (221,100) 22,145<br />
sxva nasesxebi saxsrebi 8,880 220,644 229,524<br />
rezervebi - 131 131<br />
sxva finansuri valdebulebebi 4,655 (4,218) 437<br />
subordinirebuli vali 41,420 (166) 41,254<br />
mniSvnelovani cvlilebebi prezentaciaSi Semdegi mizezebisgan gamomdinareobda:<br />
• jarima 1,190 aTasi laris odenobis sesxebis vadamdeli gadaxdisTvis (2007:<br />
1,215 aTasi) da sauravebi vadagadacilebul sesxebze 1,776 aTasi laris<br />
odenobiT (2007: 1,641 aTasi), rac adre sakomisio SemosavalSi Sedioda da<br />
sxva saoperacio Semosavlis gamoklebiT axla saprocento SemosavalSia<br />
warmodgenili;<br />
• gacemis sakomisios araamortizirebuli naSTi 4,173 aTasi laris odenobiT<br />
(2007: 3,076 aTasi), rac adre sxva finansur valdebulebebSi iyo Setanili da<br />
axla klientebze gacemul sesxebSia warmodgenili klientebisTvis sesxebis<br />
prezentabelurobis gazrdis mizniT;<br />
• sxva bankebis mimarT arsebuli 221,100 aTasi laris odenobis<br />
valdebulebebis reklasifikacia (2007: 153,911 aTasi) sxva nasesxeb fulad<br />
saxsrebze, nasesxebi saxsrebis ukeTesi prezentaciis mizniT.<br />
2009 wels menejmentma fuladi saxsrebis moZraobis angariSis prezentacia<br />
pirdapiri meTodidan arapirdapir meTodad Secvala, <strong>prokredit</strong> holdingis,<br />
erTpirovnuli aqcioneris, moTxovnis mixedviT. Sesabamisad, moxda 2008 wlis<br />
fuladi saxsrebis moZraobis angariSis reklasifikacia 2009 wlis<br />
35
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
prezentaciasTan Sesabamisobis mizniT. zemoxsenebuli sxva bankebisadmi<br />
valdebulebebis sxva nasesxeb fulad saxsrebad reklasifikaciis gamo, fuladi<br />
saxsrebis moZraobebis 2008 wlis angariSSi Semdegi reklasifikacia gakeTda:<br />
'000 lari<br />
naRdi fulis nakadi<br />
saoperacio saqmianobisgan<br />
naRdi fulis nakadi safinanso<br />
saqmianobisgan<br />
Tavdapirvelad<br />
warmodgenili<br />
2008<br />
(6,698)<br />
25,772<br />
reklasifikacia reklasificirebuli<br />
2008<br />
(17,149) (23,847)<br />
17,149 42,921<br />
nebismieri cvlileba am finansur angariSebSi moiTxovs <strong>banki</strong>s menejmentis<br />
dasturs, romelmac am finansuri angariSebis gamoqveyenbis nebarTva gasca.<br />
36
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
7. naRdi fuli da naRdi fulis eqvivalentebi<br />
naRdi fuli da naRdi fulis eqvivalentebi Semdeg muxlebs moicavs:<br />
'000 lari 2009 2008<br />
xelT arsebuli naRdi fuli 46,477 35,542<br />
naSTebi seb-Si garda savaldebulo<br />
rezervebisa<br />
37,312 31,468<br />
seb-is depozitebis sertifikati 9,981 -<br />
savaldebulo sarezervo depozitebi seb-Si 14,169 11,546<br />
naRdi fuli sul 107,939 78,556<br />
saqarTvelos mTavrobis suverenuli sakredito riskis reitingi 2009 wels Fitch –<br />
is sareitingo saagentos mixedviT iyo moklevadiani “B” da grZelvadiani “B+”<br />
(2008: moklevadiani “B” da grZelvadiani “B+”).<br />
Semdegi naRdi fulis ekvivalentebi miCneulia naRd fulad naRdi fuladi<br />
saxsrebis moZraobis angariSisTvis:<br />
'000 lari 2009 2008<br />
naRdi fuli da naRdi fulis ekvivalentebi 107,939 78,556<br />
sxva bankebisgan misaRebi sam Tvemde dafarvis vadiT<br />
(SeniSvna 8) 36,441 43,993<br />
savaldebulo rezervi seb-Si, romelic naRd fulad ar<br />
klavificirdeba naRdi fulis moZraobis angariSisTvis (14,169) (11,546)<br />
naRdi fuli da naRdi fulis ekvivalentebi naRdi fulis<br />
moZraobis angariSisTvis<br />
130,211 111,003<br />
naRdi fuli da naRdi fulis ekvivalentebis saprocento ganakveTis analizi 28-e<br />
SeniSvnaSia mocemuli.<br />
37
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
8. moTxovnebi sxva bankebis mimarT<br />
'000 lari 2009 2008<br />
sxva bankebisgan misaRebi OECD<br />
qveynebSi 36,318 50,355<br />
sxva bankebisgan misaRebi ara-OECD qveynebSi 788 2,557<br />
sul 37,106 52,912<br />
Semdegi cxrili aCvenebs sxva bankebisgan misaReblebis sakredito reitingebis<br />
detalebs:<br />
'000 lari<br />
arc vadagadacilebuli<br />
arc gauaresebuli AA A BBB
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
9. gasayidad arsebuli sainvesticio fasiani qaRaldebi<br />
yvela fasiani qaRaldi, romelic ar aris aRiarebuli rogorc finansuri aqtivi<br />
samaRTliani RirebulebiT mogeba zaralis uwyisis mixedviT, klasificirdeba<br />
rogorc gasayidad xelmisawyvdomi finansuri aqtivebi. sabalanso uwyisis es<br />
muxli ZiriTadad fiqsirebuli saprocento ganakveTebis mqone fasian qaRaldebs<br />
moicavs, romelTa umravlesoba saxazino veqsilebia.<br />
'000 lari 2009 2008<br />
saqarTvelos mTavrobis saxazino veqsilebi 3,922 -<br />
wili kompaniebSi ara-OECD qveynebSi 435 435<br />
gasayidad xelmisawvdomi finansuri aqtivebi sul 4,357 435<br />
saqarTvelos mTavrobis suverenuli sakredito riskis reitingi 2009 wels Fitch –<br />
is sareitingo saagentos mixedviT iyo moklevadiani “B” da grZelvadiani “B+”<br />
(2008: moklevadiani “B” da grZelvadiani “B+”).<br />
Awili kompaniebSi ara-OECD qveynebSi moicavs:<br />
'000 lari<br />
sakuTrebi<br />
s wili<br />
2009 wlis 31<br />
dekembris<br />
mdgomareobi<br />
T<br />
sakuTrebi<br />
s wili<br />
2008 wlis 31<br />
dekembris<br />
mdgomareobi<br />
T<br />
<strong>prokredit</strong> akademia makedoniaSi 8.33% 236 8.33% 236<br />
ss kredit info saqarTvelo 16.63% 95 16.63% 95<br />
ss saqarTvelos gaerTianebuli<br />
kliring centri<br />
6.25% 54 6.25% 54<br />
ss amerikuli akademia TbilisSi 5.38% 50 5.38% 50<br />
sul 435 435<br />
saaqcio investiciebi xorcieldeba 435 aTasi laris RirebulebiT (2008: 435 aTasi).<br />
investiciis mimRebs ar gamouqveynebia uaxlesi finansuri informacia sakuTari<br />
operaciebis Sesaxeb, misi wili ar aris qvotirebuli da uaxlesi savaWro fasebi<br />
ar aris sajarod xelmisawvdomi. menejments ar SeuZlia saimedod Seafasos<br />
saaqcio sainvesticio fasiani qaRaldebis samarTliani Rirebuleba. <strong>banki</strong> uaxloes<br />
momavalSi ar apirebs am aqciebis realizacias.<br />
gasayidad xelmisawvdomi sainvesticio fasiani qaRaldebi moicavda savalo<br />
fasian qaRaldebs 3,922 aTasi laris (2008: nuli) sabalanso RirebulebiT,<br />
romliTac ar xdeba sajaro vaWroba. adgilobrivi finansuri bazrebis<br />
Taviseburebis gamo, am investiciebis mimdinare sabazro Rirebulebis miReba ar<br />
aris SesaZlebeli. samarTliani Rirebuleba investiciis diskontirebul fulad<br />
nakadebze miTiTebiT fasdeba, mTavrobis mier wlis bolosTvis msgavsi<br />
instrumentebisTvis gansazRvruli sabazro saprocento ganakveTebis gamoyenebiT.<br />
39
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
cvlilebebi gasayidad xelmisawvdom sainvesticio fasian qaRaldebSi<br />
'000 lari<br />
saqarTvelos<br />
MTavrobis<br />
saxazino<br />
veqsilebi<br />
aqciebi<br />
naSTi 2009 wlis 1 ianvrisTvis<br />
-<br />
435 435<br />
Sesyidvebs gamoklebuli<br />
diskontebi<br />
3,920 - 3,920<br />
daricxuli procenti 2 - 2<br />
naSTi 2009 wlis 31<br />
dekembrisTvis<br />
3,922 435 4,357<br />
saprocento ganakveTis analizi savalo fasiani qaRaldebisTvis 28-e SeniSvnaSia<br />
mocemuli.<br />
sul<br />
40
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
10. klientebze gacemuli sesxebi da avansebi<br />
klientTa sesxebis koncentracia klasebisa da Tavdapirveli moculobis mixedviT<br />
Semdegia:<br />
'000 lari<br />
2009 wlis 31 dekembris<br />
mdgomareobiT<br />
mTlia<br />
ni<br />
Tanxa<br />
gauareseb<br />
is<br />
rezervi<br />
wminda<br />
Tanxa<br />
mTlian<br />
i<br />
portfe<br />
lis<br />
wili<br />
daufarav<br />
i<br />
sesxebis<br />
raodenob<br />
a<br />
mTlia<br />
ni<br />
Tanxis<br />
wili<br />
biznes sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde 84,935 (2,731) 82,204 15.9% 27,079 42.3%<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde 126,412 (4,897) 121,515 23.7% 6,858 10.7%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde 96,982 (2,362) 94,620 18.2% 1,905 3.0%<br />
sesxebi 150 000 aSS<br />
dolars zeviT 160,677 (5,150) 155,527 30.1% 1,321 2.1%<br />
biznes sesxebi sul 469,007 (15,140) 453,866 87.8% 37,163 58.1%<br />
agro sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde 11,201 (242) 10,959 2.1% 5,332 8.3%<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde 4,388 (178) 4,210 0.8% 245 0.4%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde 1,764 (27) 1,737 0.3% 24 0.0%<br />
sesxebi 150 000 aSS<br />
dolars zeviT 655 (9) 646 0.1% 5 0.0%<br />
agro sesxebi sul 18,008 (456) 17,551 3.4% 5,606 8.8%<br />
binis keTilmowyobis<br />
sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde 15,462 (292) 15,170 2.9% 9,340 14.6%<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde 9,850 (255) 9,595 1.8% 562 0.9%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde 1,549 (22) 1,527 0.3% 33 0.1%<br />
sesxebi 150 000 aSS<br />
dolars zeviT 184 (3) 181 0.0% 4 0.0%<br />
binis keTilmowyobis<br />
sesxebi sul 27,045 (572) 26,473 5.1% 9,939 15.5%<br />
41
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
samomxmareblo sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde 6,852 (107) 6,745 1.3% 9,714 15.2%<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde 383 (6) 377 0.1% 57 0.1%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde 241 (3) 238 0.0% 5 0.0%<br />
sesxebi 150 000 aSS<br />
dolars zeviT - - - 0.0% - 0.0%<br />
samomxmareblo sesxebi sul<br />
7,476 (116) 7,359 1.4% 9,776 15.3%<br />
sxva sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde 3,353 (93) 3,260 0.6% 967 1.5%<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde 8,322 (233) 8,089 1.6% 517 0.8%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde 739 (10) 729 0.1% 25 0.0%<br />
sesxebi 150 000 aSS<br />
dolars zeviT - - - - - 0.0%<br />
sxva sesxebi sul 12,414 (336) 12,078 2.3% 1,509 2.4%<br />
sul 533,949 (16,621) 517,328 100% 63,993 100.0%<br />
42
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
10. klientebze gacemuli sesxebi da avansebi (gagrZeleba)<br />
'000 lari<br />
2008 wlis 31 dekembris<br />
mdgomareobiT<br />
mTliani<br />
Tanxa gauaresebis<br />
rezervi<br />
wminda<br />
Tanxa<br />
mTliani<br />
portfelis<br />
wili<br />
daufaravi<br />
sesxebis<br />
raodenoba<br />
mTliani<br />
Tanxis<br />
wili<br />
biznes sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde<br />
89,320 (5,557) 83,763 16.7% 36,758 55.6%<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde<br />
122,739 (4,951) 117,788 23.5% 4,062 6.1%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde<br />
85,615 (4,475) 81,140 16.2% 671 1.0%<br />
sesxebi 150 000 aSS<br />
dolars zeviT<br />
162,645 (2,943) 159,702 31.9% 164 0.2%<br />
biznes sesxebi sul 460,319 (17,926) 442,393 87.7% 41,655 62.9%<br />
agro sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde<br />
8,781 (1,050) 7,731 1.5% 4,469 6.8%<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde<br />
4,814 (203) 4,611 0.9% 101 0.2%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde<br />
1,192 (295) 897 0.2% 6 0.0%<br />
sesxebi 150 000 aSS<br />
dolars zeviT<br />
498 (5) 493 0.1% 1 0.0%<br />
agro sesxebi sul 15,285 (1,553) 13,732 3.3% 4,577 6.9%<br />
binis keTilmowyobis<br />
sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde<br />
sesxebi 150 000 aSS<br />
dolars zeviT<br />
binis keTilmowyobis sesxebi<br />
sul<br />
15,873 (530) 15,343 3.1% 10,025 15.2%<br />
9,622 (152) 9,470 1.9% 250 0.4%<br />
1,526 (9) 1,517 0.3% 5 0.0%<br />
757 (7) 750 0.1% 2 0.0%<br />
27,778 (698) 27,080 5.4% 10,282 15.6%<br />
samomxmareblo sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde<br />
6,113 (130) 5,983 1.2% 4,590 7.0%<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde<br />
345 (5) 340 0.1% 13 0.0%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde<br />
364 (5) 359 0.1% 2 0.0%<br />
samomxmareblo sesxebi sul 6,822 (140) 6,682 1.3% 4,605 7.0%<br />
sxva sesxebi<br />
sesxebi 10 000 aSS<br />
dolaramde<br />
3,556 (138) 3,418 0.7% 4,783 7.2%<br />
43
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
sesxebi 10 000-dan 50 000<br />
aSS dolaramde<br />
7,281 (153) 7,128 1.4% 177 0.3%<br />
sesxebi 50 000-dan 150 000<br />
aSS dolaramde<br />
779 (5) 774 0.2% 3 0.0%<br />
sesxebi 150 000 aSS<br />
dolars zeviT<br />
77 (2) 75 0.0% 1 0.0%<br />
sxva sesxebi sul 11,693 (298) 11,395 2.3% 4,964 7.5%<br />
sul 521,897 (20,615) 501,282 100.0% 66,083 100.0%<br />
Semdeg cxrilSi mocemulia klientebze gacemuli sesxebisa da avansebis SesaZlo<br />
gauaresebis rezervis ganawileba sesxebis klasebis mixedviT:<br />
'000 lari<br />
binis<br />
keTilmo<br />
wyobis<br />
samomxma<br />
reblo sxva sul<br />
biznes agro<br />
sesxebze gauaresebis rezervi 2008<br />
wlis 1 ianvrisTvis 13,289 1,319 535 124 315 15,582<br />
sesxebze gauaresebis rezervi wlis<br />
ganmavlobaSi 6,101 175 221 32 60 6,589<br />
wlis ganmavlobaSi Camowerili<br />
Tanxa (4,427) (25) (163) (38) (96) (4,749)<br />
Camowerili aqtivebis amoReba 2,963 84 105 22 19 3,193<br />
sesxebze gauaresebis rezervi 2008<br />
wlis 31 dekembrisTvis 17,926 1,553 698 140 298 20,615<br />
sesxebze gauaresebis rezervi wlis<br />
ganmavlobaSi 1,057 (757) 7 3 1 311<br />
wlis ganmavlobaSi Camowerili<br />
Tanxa (5,731) (408) (225) (53) (132) (6,548)<br />
Camowerili aqtivebis amoReba 1,888 68 92 26 169 2,243<br />
sesxebze gauaresebis rezervi 2009<br />
wlis 31 dekembrisTvis 15,140 456 572 116 336 16,621<br />
garda gauaresebiT gamowveuli zaralis gansakuTrebuli rezervisa im<br />
debitorul davalianebaze, romlis gauaresebis obieqturi mtkicebuleba<br />
arsebobs, Seiqmna rezervi klientTa im sasesxo portfelTan dakavSirebuli<br />
gauaresebiT gamowveuli zaralis dasafarad, romelic gaweulia, magram<br />
identificirebuli ar aris. sesxebis gauaresebis rezervi Semdegnairadaa<br />
ganawilebuli:<br />
'000 lari 2009 2008<br />
individualurad mniSvnelovani gauaresebuli<br />
sesxebis rezervi<br />
4,400 6,823<br />
individualurad umniSvnelo gauaresebuli<br />
sesxebis rezervi<br />
4,855 6,610<br />
koleqtiurad Sefasebuli sesxebis rezervi 7,366 7,182<br />
sul 16,621 20,615<br />
sesxebis TiToeuli jgufis analizi detalurad 28-e SeniSvnaSia ganxiluli.<br />
44
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
gadauxdeli sesxebis sakredito xarisxis analizi 2009 wlis 31 dekembris<br />
monacemebiT Semdegnairia:<br />
'000 lari<br />
biznes<br />
agro<br />
sacxovr<br />
ebeli<br />
farTis<br />
keTilmo<br />
wyobis<br />
samomxma<br />
reblo<br />
arc vadagadacilebuli, arc<br />
gauaresebuli<br />
< 10,000 aSS dolari 83,264 11,345 15,169 6,481 3,313 119,572<br />
10,000-dan 50,000 aSS dolaramde 118,932 4,164 9,590 623.01 8,072 141,381<br />
50,000 -dan 150,000 aSS dolaramde 92,749 1,267 1,551 242 744 96,553<br />
>150,000 aSS dolari – or welze<br />
meti sakredito istoriis mqone<br />
msesxeblebi 96,317 398 294 9 63 97,081<br />
>150,000 aSS dolari – or welze<br />
naklebi sakredito istoriis<br />
mqone axali msesxeblebi 62,443 379 3 9 0 62,834<br />
- 2009 wels restruqturizebuli<br />
sesxebi<br />
sxva<br />
sul<br />
7,259 380 315 103 64 8,121<br />
arc vadagadacilebuli, arc<br />
gauaresebuli<br />
gauareswebulad individualurad<br />
gansazRvruli sesxebi (mTliani)<br />
- 30-dan 90 dRemde<br />
vadagadacilebuli<br />
- 91-dan 180 dRemde<br />
vadagadacilebuli<br />
- 181-dan 360 dRemde<br />
vadagadacilebuli<br />
individualurad gauaresebuli<br />
sesxebi (mTliani) sul<br />
460,965 17,933 26,922 7,467 12,256 525,542<br />
2,721 46 36 9 59 2,871<br />
2,500 31 87 - 99 2,717<br />
2,821 - - - - 2,821<br />
8,042 77 123 9 158 8,409<br />
gauaresebis naklebi rezervebi (15,140) (456) (572) (116) (336) (16,621)<br />
klientebze gacemuli sesxebi da<br />
avansebi sul<br />
453,866 17,551 26,473 7,359 12,078 517,328<br />
45
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
10. klientebze gacemuli sesxebi da avansebi (gagrZeleba)<br />
gadauxdeli sesxebis sakredito xarisxis analizi 2008 wlis 31 dekembris<br />
monacemebiT Semdegnairia:<br />
'000 lari<br />
biznes<br />
agro<br />
sacxov<br />
rebeli<br />
farTis<br />
keTilm<br />
owyobi<br />
s<br />
samomxmar<br />
eblo<br />
arc vadagadacilebuli, arc<br />
gauaresebuli<br />
< 10,000 aSS dolari 83,688 8,051 15,792 5,474 3,571 116,576<br />
10,000 -dan 50,000 aSS dolaramde 120,520 4,626 9,552 652 7,241 142,591<br />
50,000 -dan 150,000 aSS dolaramde 81,131 862 1,527 309 777 84,606<br />
>150,000 aSS dolari – or welze<br />
meti sakredito istoriis mqone<br />
msesxeblebi 60,379 5 256 217 - 60,857<br />
>150,000 aSS dolari – or welze<br />
naklebi sakredito istoriis<br />
mqone axali msesxeblebi 97,532 497 350 120 3 98,502<br />
- 2008 wels restruqturizebuli<br />
sesxebi<br />
sxva<br />
sul<br />
12,272 858 160 30 - 13,320<br />
arc vadagadacilebuli, arc<br />
gauaresebuli<br />
gauareswebulad individualurad<br />
gansazRvruli sesxebi (mTliani)<br />
- 30 -dan 90 dRemde<br />
vadagadacilebuli<br />
- 91 -dan 180 dRemde<br />
vadagadacilebuli<br />
- 181 -dan 360 dRemde<br />
vadagadacilebuli<br />
individualurad gauaresebuli<br />
sesxebi (mTliani) sul<br />
455,522 14,899 27,637 6,802 11,592 516,452<br />
3,249 371 79 20 93 3,812<br />
1,476 15 62 - 8 1,561<br />
72 - - - - 72<br />
4,797 386 141 20 101 5,445<br />
gauaresebis naklebi rezervebi (17,926) (1,553) (698) (140) (298) (20,615)<br />
klientebze gacemuli sesxebi da<br />
avansebi sul<br />
442,393 13,732 27,080 6,682 11,395 501,282<br />
2009 wlis mdgomareobiT, ar aRiniSneboda arc vadagadacilebuli, arc<br />
gauaresebuli sesxebi (2008: nuli). gauaresebul sesxebad klasificirdeba<br />
sesxebi, romlebic 30 dReze metad vadagadacilebulia. 30 dReze naklebad<br />
vadagadacilebulia sesxebi miCneulia mimdinared.<br />
arc vadagadacilebuli da arc gauaresebuli, magram restruqturizebuli<br />
sesxebi warmoadgens im sesxebis saaRricxvo Rirebulebas, romlis pirobebi<br />
46
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
xelaxla SeTanxmda da romelic sxvagvarad vadagadacilebulad an<br />
gauaresebulad CaiTvleboda.<br />
2009 wlis mdgomareobiT, daricxuli procenti gauaresebul sesxebze Seadgenda<br />
269 aTas lars (2008: 721 aTasi lari). 2009 wlis mdgomareobiT, daricxuli<br />
procenti vadagadacilebul sesxebze Seadgenda 83 aTas lars (2008: 66 aTasi<br />
lari).<br />
detaluri informacia sakredito riskebis marTvisa da klientebze gacemuli<br />
sesxebisa da avansebis saprocento ganakveTis analizis Sesaxeb ixileT 28-e<br />
SeniSvnaSi. informacia uzrunvelyofis Sesaxeb mocemulia 28-e SeniSvnaSi.<br />
informacia dakavSirebuli mxaris naSTebis Sesaxeb mocemulia 28-e SeniSvnaSi.<br />
47
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
11. aramaterialuri aqtivebi<br />
aramaterialuri aqtivebis ganawileba mocemulia Semdeg cxrilSi:<br />
'000 lari 2009 2008<br />
programuli uzrunvelyofa<br />
Sesyidvis mTliani xarjebi<br />
dagrovili cveTa<br />
989 1,009<br />
(693) (539)<br />
wminda sabalanso Rirebuleba<br />
1 ianvris mdgomareobiT<br />
296 470<br />
zrda 2,992 112<br />
gankargva - (132)<br />
Sesyidvis xarjebi sul 3,981 989<br />
cveTa wlisTvis (525) (196)<br />
gankargva - 42<br />
dagrovili cveTa 1,218 693<br />
wminda sabalanso Rirebuleba<br />
31 dekembris mdgomareobiT<br />
2,763 296<br />
48
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
12. ZiriTadi saSualebebi<br />
qoneba, manqana-danadgarebi da aRWurviloba Semdegnairad aris ganawilebuli:<br />
'000 lari<br />
miwa da<br />
Senobeb<br />
i<br />
lizho<br />
ldis<br />
rekons<br />
truqci<br />
a<br />
mSeneb<br />
are<br />
aqtive<br />
bi<br />
aveji<br />
da<br />
inventa<br />
ri<br />
kompite<br />
ruli<br />
da sxva<br />
aRWuvi<br />
loba<br />
Sesyidvis mTliani xarjebi 12,308 3,512 1,291 5,403 12,127 34,641<br />
dagrovili cveTa (852) (1,405) - (2,483) (5,666) (10,406)<br />
wminda sabalanso Rirebuleba<br />
2008 wlis 1 ianvris<br />
11,456 2,107 1,291 2,920 6,461 24,235<br />
mdgomareobiT<br />
gadacema 2,234 911 (3,441) 232 64 -<br />
zrda 14,681 24 2,403 2,421 3,540 23,069<br />
gankargva (6) (94) (74) (21) (624) (819)<br />
sul Sesyidvis xarjebi 29,217 4,353 179 8,035 15,107 56,891<br />
cveTa wlisTvis (296) (533) - (1,177) (2,428) (4,434)<br />
gankargva - 82 - 9 446 537<br />
dagrovili cveTa (1,148) (1,856) - (3,651) (7,648) (14,303)<br />
wminda sabalanso Rirebuleba<br />
2008 wlis 31 dekembris<br />
28,069 2,497 179 4,384 7,459 42,588<br />
mdgomareobiT<br />
gadacema 1,356 170 (1,876) 194 157 1<br />
zrda 273 160 4,942 1,243 1,013 7,631<br />
gankargva (5) (251) (35) (112) (712) (1,115)<br />
Sesyidvis xarjebi sul 30,841 4,432 3,210 9,360 15,565 63,408<br />
cveTa wlisTvis (406) (517) - (1,449) (2,703) (5,075)<br />
realizacia - 203 - 103 607 913<br />
dagrovili cveTa (1,554) (2,170) - (4,997) (9,744) (18,465)<br />
wminda sabalanso Rirebuleba<br />
2009 wlis 31 dekembris<br />
mdgomareobiT<br />
29,287 2,262 3,210 4,363 5,821 44,943<br />
2009 wels moxda 167 aTasi laris odenobis sasesxo saSualebebis kapitalizacia<br />
(2008: nuli). Tanxa gamoTvlilia 10%-iani ganakveTiT, rac 2008 wlis dekemberSi<br />
miRebuli sesxis saprocento ganakveTs warmoadgens da nawilobriv gamoyenebul<br />
iqna axali saTavo ofisis Senobis, romlis mSeneblobac 2009 wels daiwyo,<br />
kapital danaxarjebis dasafinanseblad.<br />
sul<br />
49
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
13. sxva aqtivebi<br />
2009 wlis mdgomareobiT, sxva aqtivebia:<br />
'000 lari 2009 2008<br />
debitoruli davalianeba – Semdgom amoRebuli<br />
an dafaruli<br />
sxva - Semdgom amoRebuli<br />
1,990 373<br />
611 -<br />
finansuri aqtivebi sul 2,601 373<br />
ara mimdinare<br />
winaswari gadaxda mSeneblobisTvis 4,445 2,695<br />
mflobelobaSi dabrunebuli qoneba 277 251<br />
sxva sasaqonlo-materialuri aqtivebi 179 302<br />
mimdinare<br />
moTxovnebi sabaJodan da sagadasaxadodan 44 402<br />
moTxovnebi sadazRvevo polisebze 94 80<br />
arafinansuri aqtivebi sul 5,039 3,730<br />
sul 7,640 4,103<br />
2009 wels mflobelobaSi dabrunebul qonebaze aRiniSna gaufasurebis aRdgena,<br />
rac 208 aTas lars Seadgenda (148 aTasi lari 2008 wels).<br />
informacia dakavSirebuli mxaris naSTebis Sesaxeb mocemulia 32-e SeniSvnaSi.<br />
14. valdebulebebi sxva bankebis mimarT<br />
valdebulebebi sxva bankebis mimarT ZiriTadad Sidasabanko bazarze miRebul<br />
moklevadian sesxebs moicavs.<br />
'000 lari 2009 2008<br />
bankebi OECD qveynebSi 484 5,509<br />
bankebi ara OECD qveynebSi 9 16,636<br />
sul 493 22,145<br />
saprocento ganakveTis analizi mocemulia 28-e SeniSvnaSi, xolo informacia<br />
dakavSirebuli mxaris naSTebis Sesaxeb - 32-e SeniSvnaSi.<br />
50
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
15. realuri RirebulebiT aRiarebuli finansuri valdebulebebi mogebaSi<br />
anzaralSi asaxviT<br />
derivativebis uaryofiTi sabazro Rirebulebebi sabalanso uwyisis “finansuri<br />
valdebulebebi samarTliani RirebulebiT mogebisa da zaralis mixedviT” muxlSi<br />
Sedis. es muxli derivaciuli hejirebis instrumentebis mxolod uaryofiT<br />
samarTlian Rirebulebebs moicavs, ZiriTadad savaluto svopebs evro/aSS<br />
dolarSi.<br />
16. klientTa angariSebi<br />
klientTa angariSebi moicavs moTxovnamde depozitebs, Semnaxvel anabrebsa da<br />
vadian anabrebs. Semdeg cxrilSi klasificirebulia klientTa jgufebi:<br />
'000 lari 2009 2008<br />
mimdianre angariSebi 87,213 56,434<br />
-fizikuri pirebi 28,538 17,207<br />
-iuridiuli pirebi 58,675 39,227<br />
Semnaxveli angariSebi 105,239 83,292<br />
-fizikuri pirebi 91,238 73,431<br />
-iuridiuli pirebi 14,001 9,861<br />
vadiani sadepozito angariSebi 190,903 153,870<br />
-fizikuri pirebi 168,083 123,171<br />
-iuridiuli pirebi 22,820 30,699<br />
sxva valdebulebebi klientebis mimarT 1,038 -<br />
sul 384,393 293,596<br />
kategoria “iuridiuli pirebi” moicavs valdebulebebs arasamTavrobo<br />
organizaciebisa da sajaro seqtoris institutebis mimarT.<br />
saprocento ganakveTis analizi mocemulia 28-e SeniSvnaSi, xolo informacia<br />
dakavSirebuli mxaris naSTebis Sesaxeb - 32-e SeniSvnaSi.<br />
Semdeg cxrilSi warmodgenilia klientTa angariSebis klasifikacia ekonomikuri<br />
seqtorebis mixedviT:<br />
'000 lari 2009 2008<br />
fizikuri pirebi 288,006 232,228<br />
vaWroba da momsaxureba 56,715 31,190<br />
mSenebloba 3,200 3,514<br />
transporti da komunikaciebi 2,457 1,431<br />
samTo mrewveloba da wiaRiseulebis<br />
mopoveba<br />
870 1,229<br />
soflis meurneoba da metyeveoba 445 845<br />
sxva 32,700 23,159<br />
51
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
sul 384,393 293,596<br />
2009 wlis 31 dekembris mdgomareobiT, klientTa angariSebSi Sedis garantiebisa<br />
da akreditivebis Tanaxmad Seucvladi valdebulebis uzrunvelyofis saxiT<br />
miRebuli depozitebi 804 aTasi laris odenobiT (2008: 1,522 aTasi lari). ixileT<br />
31-e SeniSvna.<br />
52
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
17. sxva nasesxebi saxsrebi<br />
valdebulebebi saerTaSoriso finansuri institutebis mimarT <strong>banki</strong>sTvis<br />
dafinansebis mniSvnelovan wyaros warmoadgens. am muxlSi warmodgenilia<br />
saerTaSoriso finansuri institutebisgan miRebuli saSualo da grZelvadiani<br />
sesxebi.<br />
cxrilSi mocemulia detaluri klasifikacia am muxlisTvis.<br />
'000 lari<br />
valdebulebebi fiqsirebuli saprocento ganakveTebiT Due 2009 2008<br />
ss <strong>prokredit</strong> holdingi 4 wlamde 42,755 87,993<br />
Blue Orchard Loan for Development 2006-1 S.A 4 welze meti 33,899 33,521<br />
globaluri mikrosafinanso organizacia (GMF) 4 welze meti 12,703 12,562<br />
Nederlandse Financierings-Maatschappij voorntwikkelingslanden<br />
N.V. ("FMO") 4 welze meti 9,813 14,555<br />
Societe d'investissement a capital variable ("SICAV") 4 wlamde 8,549 8,454<br />
Kreditanstalt für Wiederaufbau ("KFW") 4 welze meti 6,595 10,413<br />
saqarTvelos ekonomikuri ganviTarebis saministro 4 welze meti 5,018 5,018<br />
Credit Suisse Microfinance Fund Management Company<br />
("CSMFMC" (ResponsAbility)) 4 wlamde 4,286 4,238<br />
saqarTvelos finansTa saministro 4 welze meti 3,732 3,862<br />
saerTaSoriso safinanso korporacia (“IFC”) 4 welze meti - 851<br />
sesxebi sxva bankebisa da safinanso<br />
organizaciebisgan 4 welze meti - 5,835<br />
valdebulebebi fiqsirebuli saprocento ganakveTebiT sul 127,350 187,302<br />
valdebulebebi cvladi saprocento ganakveTebiT<br />
Kreditanstalt für Wiederaufbau ("KFW") 4 welze meti 20,172 -<br />
Savi zRvis vaWrobisa da ganviTarebis <strong>banki</strong> ("BSTDB") 3 wlamde 17,128 17,081<br />
evropis rekonstruqciisa da ganviTarebis <strong>banki</strong><br />
("EBRD") 3 wlamde - 25,141<br />
valdebulebebi cvladi saprocento ganakveTebiT sul 37,300 42,222<br />
sul 164,650 229,524<br />
saprocento ganakveTis analizi mocemulia 28-e SeniSvnaSi, xolo informacia<br />
dakavSirebuli mxaris naSTebis Sesaxeb - 32-e SeniSvnaSi.<br />
53
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
18. sxva finansuri valdebulebebi<br />
'000 lari 2009 2008<br />
kreditoruli davalianeba 832 -<br />
valdebulebebi TanamSromlebis<br />
mimarT 36 72<br />
gadasaxdeli dividendebi 86 86<br />
sxva 165 279<br />
sul 1,119 437<br />
kreditoruli davalianeba moicavs programuli uzrunvelyofis momwodeblis<br />
mimarT gadasaxdel 695 aTas lars (2008: nuli). momwodebelTan dadebuli<br />
kontraqtis pirobebis mixedviT, angariSsworeba unda moxdes 2010 wlis<br />
dasasruls.<br />
54
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
19. rezervebi garesabalanso muxlebisTvis<br />
'000 lari 2009 2008<br />
rezervebi gare sabalanso uwyisis muxlebisTvis 109 131<br />
sul 109 131<br />
rezervi wlis ganmavlobaSi Semdegnairad ganawilda:<br />
'000 lari 2009 2008<br />
1 ianvris mdgomareobiT 131 146<br />
rezervi wlis ganmavlobaSi 193 266<br />
gamouyenebeli rezervis gaTavisufleba (215) (281)<br />
31 dekembris mdgomareobiT 109 131<br />
rezervebi ZiriTadad arasabalanso uwyisis punqtebs moicavs, magaliTad,<br />
garantiebi.<br />
20. Mmogebis gadasaxadi<br />
mogeba-zaralSi aRricxuli saSemosavlo gadasaxadebis xarjebi wlisTvis<br />
moicavs:<br />
'000 lari 2009 2008<br />
mimdinare gadasaxadebs 1,904 2,047<br />
gadavadebul gadasaxadebs 1,717 528<br />
saSemosavlo gadasaxadebis<br />
xarjebi wlisTvis<br />
3,621 2,575<br />
saSemosavlo gadasaxadis ganakveTi <strong>banki</strong>s 2009 wlis mogebis umetesi<br />
nawilisTvis 13%-ia (2008: 15%). saSemosavlo gadasaxadis ganakveTi Svilobili<br />
kompaniis mogebis umetesi nawilisTvis 15% iyo (2008: 15%). qvemoT<br />
SesabamisobaSia moyvanili mosalodneli da faqtobrivi gadasaxadebi:<br />
'000 lari 2009 2008<br />
gadasaxadi mogebamde 23,442 16,153<br />
Teoriuli gadasaxadi gansazRvruli 15%-iani<br />
ganakveTiT (2008: 15%)<br />
3,516 2,423<br />
muxlebi, romlebic daqviTvas an dabegvras ar<br />
eqvemdebareba:<br />
- Semosavali, romelic dabegvras ar<br />
eqvemdebareba<br />
(6) (735)<br />
- arasagadasaxado xarjebi, romelic<br />
gamoqviTvas ar eqvemdebareba<br />
111 887<br />
wlis saSemosavlo sagadasaxado xarjebi 3,621 2,575<br />
55
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
20. mogebis gadasaxadi (gagrZeleba)<br />
gansxvavebebi IFRS-isa da saqarTvelos oficialuri sagadasagado normebSi<br />
droebiT gansxvavebebs warmoSobs aqtivebisa da valdebulebebis saaRricxvo<br />
Rirebulebasa, finansuri angariSgebis miznebisTvis, da sagadasaxado bazebs<br />
Soris. qvemoT detaluraa mocemuli am droebiTi gansxvavebebis sagadasaxado<br />
Sedegi, saprocento ganakveTi 15%-s Seadgens (2008: 15%).<br />
'000 lari<br />
2009<br />
wlis 31<br />
dekemberi<br />
aisaxeba<br />
mogebazaralSi<br />
2008<br />
wlis 31<br />
dekemberi<br />
aisaxeba<br />
mogebazaralSi<br />
2007 wlis<br />
31<br />
dekemberi<br />
sesxebis SesaZlo gauaresebis<br />
rezervebi<br />
1,901 1,623 278 278 -<br />
sxva droebiTi gansxvavebebi 145 94 52 250 (198)<br />
gadavadebuli sagadasaxado<br />
valdebuleba/(aqtivi) – mimdinare<br />
sul<br />
2,046 1,717 330 528 (198)<br />
21. subordinirebuli vali<br />
subordinirebuli vali Semdegnairad klasificirdeba:<br />
'000 lari<br />
miRebuli Due 2009 2008<br />
kerZo ucxouri investiciebis korporacia<br />
(“OPIC”) 4 welze meti 25,321 -<br />
Nederlandse Financierings-Maatschappij<br />
voorntwikkelingslanden N.V. ("FMO")<br />
4 welze meti<br />
17,072 16,564<br />
ss <strong>prokredit</strong> holdingi 4 welze meti 4,604 4,552<br />
ss <strong>prokredit</strong> holdingi 4 welze meti 4,546 4,494<br />
ss <strong>prokredit</strong> holdingi 4 welze meti 3,372 3,334<br />
ss <strong>prokredit</strong> holdingi 4 welze meti 9,271 9,169<br />
jami: ss <strong>prokredit</strong> holdingi 4 welze meti 21,793 21,549<br />
Kreditanstalt für Wiederaufbau ( the "KFW") 3 wlamde 3,456 3,141<br />
sul 67,642 41,254<br />
kreditorebis moTxovnebi am valdebulebebis gadaxdis Taobaze sxva<br />
kreditorebis moTxovnebTan aris subordinirebuli. vadamdeli gadaxdis<br />
valdebuleba ar arsebobs. likvidaciis an gadaxdisuunarobis SemTxvevaSi, isini<br />
mxolod mas Semdeg daifareba, rac dakmayofilebuli iqneba yvela<br />
arasubordinirebuli kreditoris moTxovnebi.<br />
saprocento ganakveTis analizi mocemulia 28-e SeniSvnaSi, xolo informacia<br />
dakavSirebuli mxaris naSTebis Sesaxeb - 32-e SeniSvnaSi.<br />
56
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
‘000 lari<br />
aqcionero<br />
22. saaqcio kapitali da saemisio kapitali<br />
2009 wlis 31 dekembris mdgomareobiT, aqcionerTa struqtura Semdegnairi iyo:<br />
wilobrivi<br />
monawileoba<br />
%-Si<br />
2009 wlis 31 dekemberi 2008 wlis 31 dekemberi<br />
saaqcio wilobrivi<br />
aqciebis<br />
aqciebis<br />
kapitalis monawileoba<br />
raodenoba<br />
raodenoba<br />
odenoba %-Si<br />
saaqcio<br />
kapitalis<br />
odenoba<br />
ss <strong>prokredit</strong><br />
holgingi (PCH)<br />
100.00% 11,770,000 58,850 93.89% 11,051,000 55,253<br />
IPC GmbH - - - 6.11% 719,000 3,597<br />
sul 100% 11,770,000 58,850 100% 11,770,000 58,850<br />
xmis uflebis mqone da xmis uflebis armqone aqciis nominaluri Rirebulebaa 5.00<br />
lari. ss <strong>prokredit</strong> holgingma Sps aipisis aqciebi 2009 wels Seisyida.<br />
‘000 lari<br />
gamoSvebuli<br />
Cveulebrivi<br />
aqciebis<br />
raodenoba<br />
saaqcio kapitalis<br />
odenoba<br />
saaqcio premiis<br />
odenoba<br />
2007 wlis 31 dekembris<br />
mdgomareobiT<br />
9,786,300 48,932 6,293<br />
aqciebis gamoSveba 1,983,700 9,918 5,300<br />
2008 wlis 31 dekembris<br />
mdgomareobiT<br />
11,770,000 58,850 11,593<br />
aqciebis gamoSveba - - -<br />
2009 wlis 31 dekembris<br />
mdgomareobiT<br />
11,770,000 58,850 11,593<br />
2009 wlis 31 dekembris mdgomareobiT, proporciis safuZvelze gamocxadebulma da<br />
darigebulma dividendebma 11,750 aTasi lari Seadgina (2008: 9,000 aTasi).<br />
23. wminda saprocento Semosavali<br />
“wminda saorcento SemosavalSi” Sedis saprocento Semosavali da xarjebi da<br />
aseve amortizirebuli RirebulebiT premiebisa da diskontirebuli finansur<br />
instrumentebis Rirebulebis gazrda.<br />
'000 lari<br />
procenti da msgavsi Semosavali<br />
2009 2008<br />
saprocento Semosavali klientebze gacemuli sesxebidan<br />
da avansebidan<br />
113,785 94,452<br />
saprocento Semosavali naRdi fulidan da ekvivalentidan<br />
da sxva bankebis mimarT arsebuli valdebulebebidan<br />
1,220 4,794<br />
saprocento Semosavali gasayidad xelmisawvdomi 3 -<br />
57
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
aqvivebidan<br />
saprocento Semosavali sul 115,008 99,246<br />
procenti da msgavsi xarjebi<br />
saprocento xarjebi klientTa angariSebze (23,515) (18,269)<br />
saprocento xarjebi saerTaSoriso finansur institutebze<br />
gacemuli sesxebze<br />
(15,045) (14,635)<br />
saprocento xarjebi subrodinirebul valze (4,168) (2,089)<br />
saprocento xarjebi sxva bankebis mimarT arsebul<br />
valdebulebebze<br />
(2,031) (2,609)<br />
saprocento xarjebi sul (44,759) (37,602)<br />
wminda saprocento Semosavali 70,249 61,644<br />
58
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
24. sakomisio Semosavlebi da xarjebi<br />
'000 lari<br />
sakomisio Semosavali da xarjebi<br />
2009 2008<br />
gadaricxvebi da fuladi tranzaqciebi 4,038 3,430<br />
sadebeto/sakredito baraTis gacemis sakomisio 738 690<br />
akreditivebi da garantiebi 266 161<br />
angariSis momsaxurebis sakomisio 139 155<br />
internet <strong>banki</strong>ngis sakomisio 101 77<br />
SMS momsaxurebis sakomisio 42 4<br />
sxva sakomisio Semosavali 539 972<br />
sakomisio Semosavali sul 5,863 5,489<br />
sakomisio xarjebi<br />
sadebeto/sakredito baraTis gacemis sakomisio (1,707) (1,304)<br />
angariSis momsaxurebis sakomisio (447) (758)<br />
gadaricxvebi da transaqciebi (259) (102)<br />
akreditivebi da garantiebi (66) (86)<br />
sxva sakomisio xarjebi (22) (40)<br />
sakomisio xarjebi sul (2,501) (2,290)<br />
wminda sakomisio Semosavali 3,362 3,199<br />
muxli “sxva sakomisio Semosavali” Sedgeba mesame mxaris saxeliT Sesrulebuli<br />
tranzaqciebisgan, magaliTad, vestern iunioni. “sxva sakomisio Semosavali”<br />
ZiriTadad sabaraTe biznesTan dakavSirebuli sakomisio xarjebisgan Sedgeba.<br />
25. wminda mogeba valuti yidva-gayidvis operaciebidan da savaluto saxsrebis<br />
gadafasebidan<br />
savaluto vaWrobidan miRebul mogebas gamoklebuli zarali klientebTan da<br />
klientebisTvis ucxour valutaSi Sesrulebul garigebebis Sedegebs exeba. <strong>banki</strong>,<br />
TavisTavad, ar monawileobs romelime garigebaSi ucxouri valutaSi.<br />
ucxouri valutis gacvliT miRebuli zaralis gamoqviTva mogebidan moicavs<br />
ucxouri valutis hejirebis operaciebis Sedegsa da ucxouri valutis<br />
ararealizebuli gadafasebis Sedegebs. <strong>banki</strong> ar mimarTavs hejirebis aRricxvas,<br />
sbs 39-is mixedviT.<br />
59
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
26. sxva saoperacio Semosavlebi da xarjebi<br />
sxva saoperacio Semosavlis ZiriTadi poziciebi moicavs dabrunebuli qonebidan<br />
miRebul Semosavals 622 aTasi laris odenobiT (2008: 1,693 aTasi).<br />
sxva saoperacio xarjis ZiriTadi poziciebi moicavs qonebis realizacias 136<br />
aTasi laris odenobiT (2008: 56 aTasi) da arasabalanso muxlebis SeZenis xarjebs<br />
193 aTasi laris odenobiT (2008: 266 aTasi).<br />
27. <strong>banki</strong>s personalis da administraciuli xarjebi<br />
personalTan dakavSirebuli xarjebi Semdegnairad klasificirdeba:<br />
'000 lari 2009 2008<br />
saxelfaso xarjebi 27,629 25,501<br />
personalTan dakavSirebuli sxva xarjbi 2,136 1,514<br />
sul 29,765 27,015<br />
administraciuli xarjebi Semdeg muxlebs moicavs:<br />
'000 lari<br />
SeniSvneb<br />
i 2009 2008<br />
qonebis, manqana-danadgarebias da aRWurvilobisa<br />
da aramaterialuri aqtivebi, maT Soris<br />
5,600 4,621<br />
lizholdis rekonstruqcia, cveTa/amortizacia 11, 12<br />
ofisis qira 4,393 3,270<br />
marketingi, reklama da gasarTobi RonisZiebebi 2,221 2,666<br />
komunikacia da sainformacio teqnologiebis<br />
xarjebi<br />
1,967 1,944<br />
sakonsultacio momsaxureba 1,639 1,519<br />
usafrTxoebis samsaxuri 1,544 1,660<br />
kadrebis SerCeva da personalTan dakavSirebuli<br />
sxva xarjebi<br />
1,536 1,238<br />
sakancelario saqoneli 1,193 1,284<br />
sxva momsaxureba 1,014 243<br />
mSenebloba, remonti da teqnikuri uzrunvelyofa 804 523<br />
transporti 699 1,091<br />
sxva administraciuli xarjebi 2,082 3,746<br />
Sul 24,692 23,805<br />
personalTan dakavSirebuli da administraciuli mTliani xarjebidan 1.900 aTasi<br />
lari kadrebis momzadebas moxmarda (2008: 708 aTasi).<br />
60
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva<br />
<strong>banki</strong>s mTliani riskis profilis marTva – kapitalis marTva<br />
miznebi<br />
<strong>banki</strong>s kapitalis marTva Semdeg miznebs isaxavs:<br />
• saqarTvelos sabanko seqtoris maregulirebeli organos mier dawesebuli<br />
gare kapitalis marTvis moTxovnebTan sruli Sesabamisoba.<br />
• minimaluri kapitalis adekvaturobis Sida moTxovnebTan Sesabamisoba.<br />
• <strong>banki</strong>s stabiluri zrdasTan dakavSirebuli gegmebis ganxorcielebis<br />
xelSewyoba da “<strong>banki</strong> Tqvens mezoblad” biznes strategiis dacva.<br />
procesebi da procedurebi<br />
<strong>banki</strong>s kapitalis marTvas aregulirebs <strong>banki</strong>s kapitalis marTvis politika da<br />
<strong>banki</strong>s dasaSvebi riskis politika. zemoxsenebuli miznebis misaRwevad, <strong>banki</strong> oTx<br />
koeficients mimarTavs. maregulirebeli da bazeli II kapitalis koeficientebis<br />
garda, <strong>banki</strong>s kapitalizaciis koeficientsa da dasaSvebi riskebis koeficients<br />
yovelTviur monitorings <strong>banki</strong>s riskebis marTvis ganyofileba da <strong>prokredit</strong><br />
holdingis jgufis riskebis marTvis komiteti uwevs.<br />
kapitalis Sida da gare moTxovnebTan Sesabamisoba<br />
kapitalis minimalur gare moTxovnebs aweseben da monitorings uweven<br />
saqarTvelos adgilobrivi sabanko sazedamxedvelo organoebi. adgilobrivi<br />
zedamxedveloba calkeul finansur angariSebs emyareba, saqarTvelos<br />
buRaltruli aRricxvis wesebis mixedviT.<br />
2009 wlis 31 dekembris monacemebiT, <strong>banki</strong> Seesabameboda saqarTvelos erovnuli<br />
<strong>banki</strong>s mier bazelis komitetis (bazel I) instruqciebis mixedviT dawesebul<br />
savaldebulo kapitalis adekvaturobis koeficietebs.<br />
Semdegi cxrili <strong>banki</strong>s kapitalis adekvaturobas aCvenebs saqarTvelos erovnuli<br />
<strong>banki</strong>s moTxovnebis Sesabamisad:<br />
31 dekembris mdgomareobiT 2009 2008<br />
sawesdebo kapitali/riskiT Sewonili aqtivebi (unda<br />
iyos 8%-ze meti) 9.39% 8.92%<br />
sawesdebo kapitals+sazedamxedvelo kapitali/riskiT<br />
Sewonili aqtivebi (unda iyos 12%-ze meti)<br />
16.48% 15.57%<br />
garda amisa, kapitalis adekvaturobis monitoringi <strong>prokredit</strong> holdingis jgufis<br />
SigniT kapitalis adekvaturobis unificirebuli gamoTvlis gamoyenebiT<br />
xorcieldeba, bazelis komitetis (bazel II) instruqciebis mixedviT.<br />
61
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
Semdeg cxrilSi mocemulia <strong>banki</strong>s bazel II-is kapitalis adekvaturobis<br />
koeficientebi:<br />
31 dekembris mdgomareobiT<br />
gamoTvla bazeli II-is mixedviT 2009 2008<br />
sawesdebo kapitali/riskiT Sewonili<br />
aqtivebi<br />
sawesdebo kapitals+sazedamxedvelo<br />
kapitali/riskiT Sewonili aqtivebi<br />
19.35% 17.17%<br />
30.28% 25.74%<br />
62
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
ss <strong>prokredit</strong> holdingis instruqciebis mixedviT, <strong>banki</strong> yofs Tavis savaldebulo<br />
kapitals sawesdebo da sazedamxedvelo kapitalad kapitalis adekvaturobis<br />
monitoringis mizniT.<br />
'000 lari 2009 2008<br />
Cveulebrivi saaqcio kapitali 58,850 58,850<br />
saaqcio premia 11,593 11,593<br />
gaunawilebeli mogeba* 30,413 22,342<br />
gamoklebuli sxva aramaterialuri<br />
aqtivebi<br />
(2,763) (296)<br />
sawesdebo kapitali 98,093 92,489<br />
subordinirebuli valebi 49,046 39,385<br />
zaralis sxva rezervebi 6,335 6,732<br />
sazedamxedvelo kapitali 55,381 46,117<br />
mTliani savaldebuli kapitali 153,474 138,606<br />
* gamoklebuli (SemoTavazebuli)<br />
ganawilebuli dividendi.<br />
kapitalis marTvisTvis <strong>banki</strong> gamoiyenebs sakuTar kapitalsa da ss <strong>prokredit</strong><br />
holdingisa da sxva finansuri institutebis mier uzrunvelyofil<br />
subordinirebul vals.<br />
2009 wels ss <strong>prokredit</strong> holdingma SemoiRo mTliani valdebulebebis mTlian<br />
sakuTar kapitalTan Tanafardobis koeficientis zeda zRvari (kapitalizaciis<br />
koeficienti), <strong>banki</strong>s leverajTan mimarTebaSi. axali moTxovnebis Seabamisad,<br />
<strong>banki</strong>s finansurma leverajma ar unda gadaaWarbos 18 koeficients miznobrivi<br />
koeficientiT 15-s qvemoT. 2009 wlis 31 dekembris mdgomareobiT, koeficienti<br />
Semdegnairi iyo:<br />
2009 2008<br />
kapitalizaciis koeficienti 4.9 5.5<br />
dasaSvebi riskebis Semcveloba<br />
savaldebulo kapitalis koeficientebis garda, <strong>banki</strong> sakuTari kapitalis<br />
adekvaturobas riskebis Semcvelobis mixedviT afasebs, <strong>banki</strong>s specifikuri riskis<br />
profilis asaxvis mizniT, magaliTad, saqmianobis Sedegad warmoSobili<br />
potenciuri zaralis SedarebiT <strong>banki</strong>s riskebis SemcvelobasTan.<br />
<strong>banki</strong>s riskis Semcvelobis potenciali ganisazRvreba rogorc sakuTar kapitals<br />
(aramaterialuri aqtivebis gamoklebiT) mimatebuli subordinirebuli vali,<br />
ramac 2009 wlis 31 dekembris mdgomareobiT, 165 milioni lari Seadgina (2008: 133<br />
63
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
milioni lari). riskis dasafarad xelmisawvdom resursad dawesda riskis<br />
Semcvelobis potencialis 60%, anu 98 milioni lari. qvemoT mocemul cxrilSi<br />
mocemulia riskis dasafarad xelmisawvdomi resursebis ganawileba riskis<br />
sxvadasxva kategoriebze, <strong>prokredit</strong> holdingis riskebis marTvis komitetis<br />
Tanaxmad, da utilizaciis done <strong>banki</strong>sTvis 2009 wlis 31 dekembris mdgomareobiT.<br />
64
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finanrusi riskis marTva (gagrZeleba)<br />
riskis faqtori<br />
riskis<br />
detalebi<br />
limit<br />
i<br />
(%-Si)<br />
limiti<br />
('000-Si)<br />
faqtobriv<br />
i<br />
('000-Si)<br />
gamoyenebul<br />
i limiti<br />
(limitis %<br />
-Si)<br />
sakredito riski<br />
(klientebi) 25.0% 41,188 7,297 4.4%<br />
dakavSirebuli mxaris<br />
riski<br />
sabazro riski<br />
komerciuli<br />
bankebi 1.0% 1,648 503 0.3%<br />
centraluri<br />
bankebi 9.0% 14,828 4,616 2.8%<br />
saprocento<br />
ganakveTis<br />
riski 10.0% 16,475 12,476 7.6%<br />
savaluto<br />
riski 2.5% 4,119 2,538 1.5%<br />
saoperacio riski 12.5% 20,594 7,423 4.5%<br />
riskis dasafarad<br />
xelmisawvdomi rexursebi 60.0% 98,852 34,853 21.1%<br />
saoperacio riskis dasafarad saWiro ekonomikuri kapitali gamoiTvleba bazeli<br />
II-is standartuli midgomis mixedviT.<br />
sakredito riski<br />
sakredito riski ganisazRvreba rogorc imis saSiSroeba, rom sakredito<br />
tranzaqciis mxare ver SeZlebs, an nawilobriv SeZlebs <strong>banki</strong>s mimarT<br />
xelSekrulebiT gaTvaliswinebuli valdebulebebis Sesrulebas. sakredito riski<br />
warmoiSoba klientebis sesxebTan (klasikuri sakredito riski), Sidasabanko<br />
ganTavsebebidan gamomdinare sesxebTan da eminentTan dakavSirebuli riskidan.<br />
sakredito riski Semdgom iyofa sakredito defoltis riskad da sakredito<br />
portfelis riskad, riskebis mizanmimarTuli marTvis uzrunvelyofis mizniT.<br />
sakredito riski erT-erTi yvelaze mniSvnelovani riskia, romlis winaSec <strong>banki</strong><br />
dgas.<br />
qvemoT mocemuli cxrili aCvenebs maqsimalur daqvemdebarebas sakredito<br />
riskisadmi:<br />
'000 lari 2009 2008<br />
valdebulebebi sxva bankebis mimarT 37,106 52,912<br />
gasayidad xelmisawvdomi sainvesticio<br />
fasiani qaRaldebi<br />
fiqsirebuli saprocento ganakveTis mqone<br />
fasiani qaRaldebi (saxazino veqsilebi0<br />
3,922 -<br />
gasayidad xelmisawvdomi sainvesticio 3,922 435<br />
65
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
fasiani qaRaldebi<br />
klientebze gacemuli sesxebi da avansebi<br />
klientebze gacemuli sesxebi da avansebi 533,949 521,897<br />
SesaZlo gauaresebis rezervebi (16,621) (20,615)<br />
klientebze gacemuli sesxebi da avansebi 517,328 501,282<br />
sxva finansuri aqtivebi 2,601 373<br />
gare sabalanso uwyisis valdebulebebi 16,222 18,951<br />
winamdebare SeniSvnaSi aRwerilia klientebze gacemuli sesxebi da avansebi<br />
klasebis mixedviT.<br />
66
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
klientTa sesxebidan gamomdinare sakredito defoltis riski<br />
klientTa sesxebidan gamomdinare sakredito defoltis risks <strong>banki</strong> gansazRvravs<br />
rogorc klientis sesxTan dakavSirebuli xelSekrulebis pirobebis potenciuri<br />
Seusruleblobisgan miRebuli zaralis risks.<br />
klientTa sesxebidan gamomdinare sakredito defoltis riskis marTva <strong>prokredit</strong><br />
holdingis jgufis dakreditebis principebis safuZvlian ganxorcielebas<br />
emyareba:<br />
• <strong>banki</strong>s msesxeblebis sasesxo potencialis analizi<br />
• sakrediro riskis Sefasebebis dokumentacia, raTa analizi gasagebi iyos<br />
informirebuli mesame mxareebiTvis<br />
• <strong>banki</strong>s klientebis zedmeti davalianebis Tavidan acileba<br />
• msesxeblebTan piradi da grZelvadiani urTierTobis Camoyalibeba da<br />
regularuli kavSiris SenarCuneba<br />
• sesxis gadaxdis monitoringi<br />
• defoltis SemTxvevaSi uzrunvelyofis amoRebis mkacri proceduris<br />
Catareba<br />
• kvalificirebul da motivirebul TanamSromlebSi investireba<br />
• safuZvlianad SemuSavebuli da saTanadod dokumentirebuli procesebis<br />
ganxorcieleba<br />
individualurad mniSvnelovani da umniSvnelo sesxebs Soris arsebuli<br />
gansxvavebidan gamomdinare, sxvadasxva tipis sesxebisTvis dakreditebis<br />
gansxvavebuli procesebi arsebobs. procesebi ZiriTadad gansxvavdeba<br />
movaleobebis ganawilebis mixedviT; klientisgan miRebuli informaciis,<br />
Semowmebuli finansuri angariSebis Tu deklaraciis formebis; sesxis<br />
gadawyvetilebis ZiriTadi kriteriumebis mixedviT, msesxeblis finansuri<br />
mdgomareobis safuZvelze; gansakuTrebiT individualurad umniSvnelo<br />
sesxebisTvis, likviduri fuladi saxsrebisa da msesxeblis pirovnuli<br />
Tvisebebis; da sagiravno moTxovnebis mixedviT.<br />
nebismier sakredito gadawyvetilebas sakredito komiteti iRebs:<br />
vadagadacilebulia sesxebi, romlis xelSekrulebiT gaTvaliswinebuli<br />
saprocento an/da Ziri Tanxis gadaxda dagvianebulia. vadagadacilebis dadgomis<br />
SemTxvevaSi, <strong>banki</strong> sesxebis gadauxdelobis mkacr kontrols iwyebs, sesxis<br />
defortis nebismieri potenciuri safrTxis identifikaciis mizniT. sesxebis<br />
dabrunebisa da amoRebis process specializirebuli TanamSromlebi awarmoeben,<br />
Cveulebriv an sakredito an iuridiul sferoSi gamocdilebiT.<br />
<strong>banki</strong> mudmiv monitorings uwevs sasesxo portfelis xarisxs riskis qveS<br />
arsebuli portfelis (PAR) mixedviT. riskis qveS arsebuli portfeli<br />
ganisazRvreba rogorc yvela sesxi, romlis procentis an Ziri Tanxis erTi an<br />
meti gadaxda 30 dReze meti xnis ganmavlobaSia vadagadacilebuli. gamonakliss<br />
67
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
sezonuri xasiaTis agro sesxebi da sainvesticio sesxebi warmoadgens, romelTa<br />
SeRavaTiani periodi, Cveulebriv, 6 Tvemde grZeldeba. riskis qveS arsebuli<br />
portfelis gansazRvrisas ar xdeba uzrunvelyofis gamoqviTva da davalianebis<br />
Semcirebis sxva romelime zomis ganxorcieleba.<br />
68
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
sakredito operaciebis xarixs damatebiT sakredito kontrolis qveganyofileba<br />
uzrunvelyofs, romelic <strong>banki</strong>s sakredito operaciebis monitoringsa da mis,<br />
formiTa da SinaarsiT, dakreditebis politikebTan da procedurebTan<br />
Sesabamisobazea pasuxismgebeli regularuli Semowmebebisa da sistemis<br />
skriningis meSveobiT.<br />
'000 lari<br />
sasesxo<br />
portfeli<br />
PAR (> 30 dRe)<br />
PAR<br />
sasesxo<br />
portfelis %<br />
2009 wlis 31 dekembris<br />
mdgomareobiT 533,949 9,354 1.76%<br />
2008 wlis 31 dekembris<br />
mdgomareobiT 521,897 6,562 1.27%<br />
sesxebis restruqturizaciis saWiroeba Cveulebriv msesxeblis ekonomikuri da<br />
gadaxdis problemebidan gamomdinareobs. sesxis restruqturizaciis SemTxvevaSi<br />
sesxis parametrebSi cvlilebebi Sedis.<br />
winaaRmdeg SemTxvevaSi sesxebi, romelTa pirobebis xelaxali SeTanxmeba moxda,<br />
vadagadacilebulad an gauaresebulad CaiTvleboda:<br />
<strong>banki</strong>, wina gamocdilebis Sesabamisad, mocemuli wlis mosalodneli sasesxo<br />
defoltebis donis regularul analizs axorcielebs.<br />
uzrunvelyofis saSualeba Semdeg kategoriebad iyofa:<br />
‘000 lari<br />
2009 wlis 31<br />
dekembris<br />
mdgomareobiT<br />
uZravi<br />
qoneba<br />
garantiebi<br />
sasaqonlo<br />
maragi<br />
biznes 268,258 63,323 133,306 4,120 469,007<br />
agro 12,511 5,163 255 79 18,008<br />
binis keTilmowyobis 21,836 4,764 77 368 27,045<br />
samomxmareblo 1,787 5,291 61 337 7,476<br />
sxva 3,078 6,984 26 2,326 12,414<br />
sul 307,469 85,525 133,725 7,230 533,949<br />
sxva<br />
sul<br />
‘000 larSi<br />
2008 wlis 31<br />
dekembris<br />
mdgomareobiT<br />
uZravi<br />
qoneba<br />
garantiebi<br />
sasaqonlo<br />
maragi<br />
biznes 285,492 94,842 55,809 24,176 460,319<br />
agro 10,456 1,544 3103 182 15,285<br />
binis keTilmowyobis 24,041 3,363 213 161 27,778<br />
samomxmareblo 2,068 4,643 68 43 6,822<br />
sxva 3,613 5,394 285 2,401 11,693<br />
sul 325,670 109,786 59,478 26,963 521,897<br />
sxva<br />
sul<br />
69
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
dabrunebuli qonebis marTvis politika moiTxovs, rom klientebis defoltis<br />
Sedegad miRebuli yvela aqtivi gaiyidos mesame mxareebze, uzrunvelyofis<br />
saSualebis sabazroze naklebi RirebulebiT Sefasebidan gamomdinare interesTa<br />
konfliqtis Tavidan acilebis mizniT. Semdegi cxrili aCvenebs amoRebuli<br />
qonebis Sefasebul wminda sarealizacio Rirebulebas, <strong>banki</strong>s Sesabamisi<br />
TanamSromlebis Sefasebis mixedviT:<br />
'000 larSi 2009 2008<br />
uZravi qoneba 104 11<br />
sasaqonlo maragi 163 177<br />
sxva 10 63<br />
sul 277 251<br />
sakredito portfelis riski<br />
sakredito portfelis riski SezRudulia mcire da Zalian mcire sesxebiTa da<br />
sasesxo portfelis farTo ekonomikuri seqtoris diversifikaciiT. <strong>banki</strong>s<br />
sasesxo portfeli didi raodenobiT Zalian mcire sesxebisgan Sedgeba. saSualo<br />
sesxebis portfeli, anu SedarebiT msxvili sesxebi, romelic aWarbebs 150,000 aSS<br />
dolaris zRvars, ar warmoadgens ZiriTad strategiul samiznes. miuxedavad<br />
amisa, <strong>banki</strong> SedarebiT did sasesxo ganacxadebsac amuSavebs, ZiriTadad arsebuli<br />
klientebisgan, romelTac biznesis mniSmnelovnad gafarToeba surT. aqedan<br />
gamomdinare, SedarebiT msxvili sesxebi gaicema klientebze, romelTac<br />
xangrZlivi sakredito istoria aqvT bankSi. 2009 wlis 31 dekembris mdgomareobiT,<br />
<strong>banki</strong>s saSualo sesxebis portfeli Seadgenda 161 milion lars. (2008: 164 milioni<br />
lari).<br />
sakredito portfelis struqtura regularulad ganixileba bankSi, sakredito<br />
portfelis mniSvnelovan mxareebze (zogadi riskis faqtorebi) SesaZlo<br />
zegavlenis identifikaciisa, da, saWiroebis SemTxvevaSi, ekonomikis konkretul<br />
seqtorebze sesxis moculobis SezRudvis mizniT. sakredito portfelis<br />
maqsimaluri sasesxo moculoba limitebisa da klasebis mixedviT Semdegia:<br />
’000 lari<br />
2009 wlis 31<br />
dekembris<br />
mdgomareobiT<br />
biznes<br />
agro<br />
binis<br />
keTilmo<br />
wyobis<br />
samomxma<br />
reblo<br />
< 10,000 aSS<br />
dolari 84,935 11,201 15,462 6,852 3,353 121,803<br />
10,000-dan 50,000<br />
aSS dolaramde 126,412 4,388 9,850 383 8,322 149,355<br />
50,000-dan 150,000<br />
aSS dolaramde 96,982 1,764 1,549 241 739 101,275<br />
>150,000 aSS<br />
dolari<br />
160,677 655 184 - - 161,516<br />
sul 469,007 18,008 27,045 7,476 12,414 533,949<br />
sxva<br />
sul<br />
70
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
‘000 lari<br />
2008 wlis 31<br />
dekembris<br />
mdgomareobiT<br />
< 10,000 aSS<br />
dolari<br />
10,000 -dan 50,000<br />
aSS dolaramde<br />
50,000 -dan 150,000<br />
aSS dolaramde<br />
>150,000 aSS<br />
dolari<br />
biznes<br />
agro<br />
binis<br />
keTilmowy<br />
obis<br />
samomxma<br />
reblo<br />
sxva<br />
sul<br />
89,320 8,781 15,873 6,113 3,556 123,643<br />
122,739 4,814 9,622 345 7,281 144,801<br />
85,615 1,192 1,526 364 779 89,476<br />
162,645 498 757 - 77 163,977<br />
sul 460,319 15,285 27,778 6,822 11,693 521,897<br />
<strong>banki</strong> xelmZRvanelobs instruqciiT, romelic zRudavs koncentraciis risks<br />
sasesxo portfelSi da uzrunvelyofs msxvili sesxebis (800,000 aSS dolarze<br />
zeviT) <strong>prokredit</strong> holdingis jgufis riskebis marTvis komitetis mier<br />
damtkicebas.<br />
SedarebiT msxvili sesxebis saTanado analizsa da monitorings pasuximsgebeli<br />
TanamSromlebi uzrunvelyofen sakredito ganyofilebidan, saqmianobis<br />
regularuli monitoringis gziT, rac riskebis drouli aRmoCenis<br />
SesaZleblobas qmnis, aseve <strong>banki</strong>s sakredito komiteti regularuli Semowmebebis<br />
CatarebiT. informaciis moZieba romelime dakavSirebul mxareze Cveulebriv<br />
sesxis gacemamde xdeba.<br />
individualurad mniSnvelovani sesxebis safuZvlian monitorings <strong>banki</strong>s<br />
sakredito komiteti uzrunvelyofs. aseTi sesxebisTvis, arsebobs Tu ara<br />
gauaresebis obieqturi mtkicebuleba, fasdeba:<br />
• msesxeblis finansuri mdgomareoba (fuladi saxsrebis moZraobis<br />
nakleboba)<br />
• uzrunvelyofis saSualebis xarisxi (arseboba, Rirebuleba,<br />
xelmisawvdomoba)<br />
• marTvis done (gamocdileba, xedva, finansuri aRricxva)<br />
• konkretul seqtorze, sferoze an regionze gacemul sesxebze potenciuri<br />
an arsebuli mniSvnelovani danakargi<br />
• seqtorSi, sferosa an regionSi, sadac banks aqtivebis maRali koncentracia<br />
gaaCnia, uaryofiTi mimarTulebebi<br />
• msesxeblis finansur mdgomareobasTan an <strong>banki</strong>s politikasTan<br />
dakavSirebuli sxva garemoebebi.<br />
gaaresebis rezervis gansazRvrisas mxedvelobaSi miiReba uzrunvelyofis<br />
saSualebis wminda sarealizacio Rirebuleba.<br />
invidiualurad gauaresebul sesxebze uzrunvelyofis samarTliani Rirebulebaa:<br />
71
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
2009 wlis 31 dekembris<br />
uZravi<br />
sasaqonlo<br />
mdgomareobiT<br />
qoneba garantiebi maragi<br />
sxva<br />
biznes 6,704 118 6,616 13,438<br />
agro 6 - 53 59<br />
binis keTilmowyobis 42 - - 42<br />
sxva 68 - - 68<br />
sul 6,820 118 6,669 13,607<br />
2008 wlis 31 dekembris<br />
uZravi<br />
sasaqonlo<br />
mdgomareobiT<br />
qoneba garantiebi maragi<br />
sxva<br />
biznes 4,034 150 23,153 27,337<br />
agro - - 43 43<br />
samomxmareblo - - - 0<br />
sxva 9 1 - 10<br />
sul 4,043 151 23,196 27,390<br />
sacxovrebeli uZravi qonebis samarTliani Rirebuleba angariSgebis periodis<br />
dasasrulisTvis Sefasda <strong>banki</strong>s Sida sakredito ganyofilebis TanamSromlebis<br />
mier gansazRvruli Rirebulebebis gamoyenebiT, romelic sesxis dasawyisSi<br />
ganisazRvra qalaqsa Tu regionSi sacxovrebeli uZravi qonebis samarTliani<br />
Rirebulebis saSualo zrdis gaTvaliswinebiT. sxva uZravi qonebisa da sxva<br />
aqtivebis samarTliani Rirebuleba ganisazRvra <strong>banki</strong>s sakredito ganyofilebis<br />
mier <strong>banki</strong>s Sida isntruqciebis gamoyenebiT.<br />
sakredito politikis mixedviT, Zalian mcire sesxebi sruli uzrunvelyofis<br />
gareSe gaicema. aseTi sesxebi SesaZloa mesame mxareebisgan miRebuli garantiebiT<br />
iqnas uzrunvelyofili. SedarebiT maRali riskis profilis mqone sesxebi<br />
giraoTia uzrunvelyofili, Cveulebriv uZravi qonebiT. radganac sesxebis<br />
umetesoba sakmaod moklevadiani sesxebia fiqsirebuli SenatanebiT,<br />
uzrunvelyofis samarTliani Rirebuleba Cveulebriv ufro nela iklebs, vidre<br />
sesxis daufaravi Tanxa, da, aqedan gamomdinare, mcire sesxebisTvis <strong>banki</strong> ar<br />
awarmoebs realuri Rirebulebis monitorings sesxis gacemis Semdgom.<br />
72
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
individualurad mniSvnelovani sesxebi, romlisTvisac gauaresebis<br />
individualuri rezervis gansazRvra ar aris saWiro, koleqtiuri Sefasebis<br />
rezervebiT ifareba.<br />
individualurad umniSvnelo sesxebisTvis, romelTa gauaresebis obieqturi<br />
mtkicebuleba arsebobs, anu romlebic 30 dReze meti xnis ganmavlobaSia<br />
vadagadacilebuli (aseve umniSvnelo restruqturizebuli sesxebi, romlebic<br />
vadagadaciebaSi ar aris, magram gauaresebuladaa klasificirebuli); gaureseba<br />
ganisazRvreba vadagadacilebuli dReebis mixedviT. garda amisa, umniSvnelod<br />
miCneuli individualuri sesxebi, individualurad umniSvnelo sesxebis jgufi,<br />
SesaZloa gauaresebulad klasificirdes, Tu qveyanaSi iseTi SemTxvevebi<br />
SeiniSneba, rogoricaa politikuri areuloba, mniSvnelovani ekonomikuri<br />
daRmasvla, stiqiuri ubedurebebi an sxva gare faqtorebi.<br />
Sida sabanko ganTavsebebidan da eminentTan dakavSirebuli riskidan gamomdinare<br />
sakredito riski<br />
Sida sabanko ganTavsebebidan da fasiani qaRaldebidan gamomdinare sakredito<br />
riski iyofa:<br />
• ZiriTad riskad – dakavSirebuli mxarisTvis gadacemuli Tanxis dakargvis<br />
riski, rac dakavSirebuli mxaris mier Ziri Tanxis droulad da sruald<br />
gadauxdelobisgan gamomdinareobs (dakavSirebuli mxaris defolti)<br />
• Canacvlebis riskad – im odenobis Tanxis dakargvis riski, rac tolia<br />
mimdinare sesxis bazarze misi ekvivalenturi sesxiT Canacvlebis<br />
Rirebulebisa<br />
• angarisworebis riskad – danakargis riski, romelic gamowveulia<br />
dakavSirebuli mxaris xelSekrulebiT gaTvaliswinebuli aqtivebis<br />
gadacemis valdebulebis SeusruleblobiT<br />
• eminentTan dakavSierbul riskad – zaralis albaToba, rac gamowveulia<br />
fasiani qaRaldis eminentis defotTan da gadaxdisuunarobasTan.<br />
sesxebi saqarTvelos erovnuli <strong>banki</strong>s mimarT aseve warmoadgens dakavSirebuli<br />
mxaris risks da misi Sefaseba da angariSgeba xdeba rogorc dakavSirebuli<br />
mxaris riskisa. Tumca, davalianeba ZiriTadad <strong>banki</strong>s sadepozito da sagadaxdo<br />
biznesidan gamomdinareobs, aseve saqarTvelos erovnuli <strong>banki</strong>s individualuri<br />
politikidan da, aqedan gamomdinare, uSualod <strong>banki</strong>s kontrols ar eqvemdebareba.<br />
<strong>banki</strong> dakavSirebuli mxaris riskis minimumamde Semcirebas Semdegi saSualebebiT<br />
cdilobs:<br />
• dakavSirebuli mxaris damtkicebis procesis dasruleba romelime<br />
dakavSirebuli mxaresTan garigebis ganxorcielebamde<br />
• <strong>banki</strong>s sasesxo davalianebis SezRudva romelime calkeul dakavSirebul<br />
mxaremde an dakavSirebuli mxareebis jgufamde<br />
• dakavSirebuli mxareebis raodenobis Semcireba marTvad donemde.<br />
73
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
dakavSirebuli mxaris riskis analizs Cveulebriv <strong>banki</strong>s riskebis marTvis<br />
ganyofileba awarmoebs xazinis ganyofilebasTan TanamSromlobiT.<br />
romelime calkeuli dakavSirebuli mxaris an dakavSirebuli mxareebis jgufis<br />
sesxze maqsimaluri riskis SezRudvis mizniT, <strong>banki</strong>s sesxi erT romelime<br />
dakavSirebuli mxareze ar unda aRematebodes savaldebulo kapitalis 10%-s ara-<br />
OECD da 25%-s - OECD sabanko jgufisTvis, Tu <strong>prokredit</strong> holdingis riskebis<br />
marTvis komiteti ar daamtkicebs.<br />
Sida sabanko dabandebebi Zalian moklevadiania, Cveulebriv 3 Tvemde, rac<br />
Semdgom amcirebs am tranzaqciebTan dakavSirebul risks. investiciebi fasian<br />
qaRaldebSi likvidurobis miznebidan gamomdinare (saxazino veqsilebi an<br />
sadepozito seqtifikatebi) adgilobriv mTavrobasTan an saqarTvelos erovnul<br />
bankTan xorcieldeba. <strong>banki</strong>s politikis mixedviT, amgvari instrumentebiT<br />
vaWroba ar warmoebs. yvela msxvil dabandebas ALCO amtkicebs.<br />
likvidurobis riski<br />
<strong>banki</strong>s likvidurobis risks ori mniSnveloba aqvs. viwro mniSvnelobiT es niSnavs,<br />
rom <strong>banki</strong> veRar SeZlebs mimdinare da samomavlo gadaxdis valdebulebis<br />
srulad an droulad (gadaxdisuunarobis riski) Sesrulebas. farTo<br />
mniSvnelobiT gulisxmobs safrTxes, rom ver moxdeba damatebiTi dafinansebis<br />
uzrunvelyofa, an mxolod gazrdili sabazro saprocento ganakveTebiT iqneba<br />
uzrunvelyofili (dafinansebis riski).<br />
<strong>banki</strong>s likvidurobis riskis marTvis sistema konkretiuli maxasiaTeblebis<br />
mixedviTa daregulirebuli. erTis mxriv, <strong>banki</strong> daarsebulia rogorc sakredito<br />
instituti da finansuri Suamavali Cveulebrivi xalxisTvis. aqedan gamomdinare,<br />
banks gaaCnia sakredito portfeli, romelic aqtivis mxriv yvelaze msxvil<br />
calkeul komponents warmoadgens da ZiriTadad adgilobrivad mobilizebuli<br />
saxsrebiT finansdeba. sasesxo portfels mikro da mcire biznesebze gacemul<br />
mokle da grZelvadiani sesxebis maRali koncentracia axasiaTebs. sesxebi gaicema<br />
anuitetur vadian sesxebad da gaaCniaT Zalian dabali defoltis ganakveTebi<br />
(fuladi saxsrebis moZraobis winaswar gansazRvris maRali albaToba). radganac<br />
depozitebi warmoadgens <strong>banki</strong>s sakredito portfelis zrdis dafinansebis<br />
ZiriTad saSualebas, kapitalis bazris instrumentebze damokidebuleba dabalia.<br />
meores mxriv, <strong>banki</strong> egreT wodebuli “gardamavali ekonomikis” qveynebSi<br />
saqmianobs, sadac stabiluri finansuri bazari jer kidev ganviTarebis stadiaSia.<br />
fuladi bazrebi ganuviTarebelia da SesaZlebelia arasaimedo iyos adgilobrivi<br />
arasasurveli makro garemos SemTxvevaSi. klientTa moqmedebac SeiZleba<br />
cvalebadi iyos, gansakuTrebiT ekonomikuri an politikuri krizisis,<br />
likvidurobis mniSnvelovani gadinebis viTarebaSi. amitom <strong>banki</strong> did<br />
mniSvnelobas aniWebs sadepozito klientebTan mWidro urTierTobis<br />
Camoyalibebas.<br />
<strong>banki</strong>s likvidurobis riskis marTvis ZiriTadi principebi/amocanebia:<br />
• likvidurobis Sesabamisi doneebis uzrunvelyofa<br />
74
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
• mimdinare reJimSi likvidurobisa da dafinansebis monitoringi damtkicebuli<br />
biznes miznebis <strong>banki</strong>s riskebis profilTan Sesabamisobis uzrunvelyofis<br />
mizniT.<br />
<strong>prokredit</strong> holdingis jgufis doneze dadgenili standartebis mixedviT, bankma<br />
unda moaxdinos Tavisi likvidurobisa da dafinansebis riskis identifikacia,<br />
Sefaseba, marTva da monitoringi, da Sesabamisi informacia <strong>prokredit</strong> holdingis<br />
jgufs miawodos, likvidurobisa da dafinansebis riskis Sefasebis xelSewyobis<br />
mizniT, rac <strong>banki</strong>s likvidurobis riskis marTvis politikis mixedviT<br />
xorcieldeba.<br />
xazinis ganyofileba yoveldRiurad marTavs likvidurobis mdgomareobas.<br />
likvidurobis riskis monitoringi ALCO–s Sexvedrebze xorcieldeba, sadac<br />
monawileobas iReben menejmentis ZiriTadi wevrebi. riskebis marTvis ganyofileba<br />
likvidurobis riskis kontrolsa da monitoringzea pasuxismgebeli, maT Soris<br />
mis <strong>banki</strong>s likvidurobis riskis marTvis politikasTan da masSi gansazRvrul<br />
limitebTan Sesabamisobis uzrunvelyofaze. riskebis marTvis ganyofileba aseve<br />
pasuxismgebelia ALCO–s mier gansazRvruli zomebis ganxorcielebaze.<br />
<strong>banki</strong> likvidurobis risks mosalodneli gadaxdis vadebis safuZvelze marTavs,<br />
gansakuTrebiT klientTa angariSebTan dakavSirebiT. ganisazRvra daSvebebi, rac<br />
banks momdevno 30 dRis ganmavlobaSi depozitebis 20%-iani wminda gadinebis<br />
SenarCunebis saSualebas miscems. saoperacio doneze deficitis angariSi drois<br />
met monakveTebad da yvelaze mniSvnelovan valutebad iyofa (evro an/da aSS da<br />
adgilobrivi valuta). likvidurobis mdgomareobis monitoringi fuladi<br />
saxsrebis moZraobis safuZvelze mimdinareobs prognozis samTviani periodis<br />
ganmavlobaSi.<br />
75
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
qvemoT mocemuli cxrili aCvenebs <strong>banki</strong>s finansuri aqtivebisa da<br />
valdebulebebis saxelSekrulebo vadebs. darCenili saxelSekrulebo vada<br />
gansazRvrulia rogorc periodi sabalanso uwyisis TariRsa da aqtivis an<br />
valdebulebis saxelSekrulebo vadas Soris, an aqtivis an valdebulebisTvis<br />
nawilobrivi gadaxdis vada, xelSekrulebis mixedviT.<br />
'000 lari<br />
2009 wlis 31 dekembris<br />
mdgomareobiT<br />
1 - 3 3 - 12 1 - 2 2 - 5<br />
1<br />
Tvemde Tve Tve weli weli<br />
5<br />
welze<br />
meti<br />
sul<br />
finansuri aqtivebi<br />
naRdi fuli da naRdi<br />
fulis ekvivalentebi<br />
107,939 - - - - - 107,939<br />
sxva bankebis<br />
valdebulebebi<br />
37,106 - - - - - 37,106<br />
sesxebi da avansebi<br />
klientebze<br />
38,829 61,293 220,440 161,653 178,103 60,765 721,083<br />
gasayidad xelmisawvdomi<br />
sainvesticio fasiani<br />
- - 3,922 - - 435 4,357<br />
qaRaldebi<br />
mTliani dadgenili<br />
svopebi da forvardebi<br />
16,937 - 26,344 - - - 43,281<br />
sxva finansuri aqtivebi 2,288 5 308 - - - 2,601<br />
sul 203,099 61,298 251,014 161,653 178,103 61,200 916,367<br />
finansuri valdebulebebi<br />
valdebulebebi sxva<br />
bankebis mimarT<br />
493 - - - - - 493<br />
klinetTa angariSebi 195,741 70,956 118,291 12,338 1,490 5,385 404,201<br />
sxva nasesxebi fuladi<br />
saxsrebi<br />
3,492 1,667 49,063 71,790 56,139 3,034 185,185<br />
mTliani dadgenili<br />
svopebi da forvardebi<br />
17,799 - 26,000 - - - 43,799<br />
garantiebi da<br />
akreditivebi<br />
106 1,530 3,499 195 131 - 5,461<br />
sesxis gacemis<br />
valdebulebebi<br />
10,761 - - - - - 10,761<br />
sxva finansuri pasivebi 424 - 695 - - - 1,119<br />
subordinirebuli vali - 655 4,259 4,913 22,174 71,586 103,587<br />
samomavlo potenciuri<br />
gadaxdebi finansur<br />
valdebulebebze sul 228,816 74,808 201,807 89,236 79,934 80,005 754,606<br />
Ria pozicia (25,717) (13,510) 49,207 72,417 98,169 (18,805)<br />
kumulaciuri<br />
likvidurobis deficiti<br />
(25,717) (39,227) 9,980 82,397 180,566 161,761<br />
76
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
'000 lari<br />
2008 wlis 31 dekembris<br />
mdgomareobiT<br />
1 - 3 3 - 12 1 - 2 2 - 5<br />
1<br />
Tvemde Tve Tve weli weli<br />
5<br />
welze<br />
meti<br />
sul<br />
finansuri valdebulebebi<br />
valdebulebebi sxva<br />
bankebis mimarT<br />
78,556 - - - - - 78,556<br />
sxva bankebis<br />
valdebulebebi<br />
50,369 - 2,631 - - - 53,000<br />
sesxebi da avansebi<br />
klientebze<br />
34,285 65,139 203,249 154,191 152,539 51,315 660,718<br />
gasayidad xelmisawvdomi<br />
sainvesticio fasiani<br />
- - - - - 435 435<br />
qaRaldebi<br />
sxva finansuri aqtivebi - - - 373 - - 373<br />
sul finansuri aqtivebi 163,210 65,139 205,880 154,564 152,539 51,750 793,082<br />
finansuri valdebulebebi<br />
valdebulebebi sxva<br />
bankebis mimarT<br />
5,509 14,300 2,336 - - - 22,145<br />
klinetTa angariSebi 101,531 90,965 87,974 20,728 963 2,991 305,152<br />
sxva nasesxebi fuladi<br />
saxsrebi<br />
48,240 3,413 23,686 78,308 101,396 4,330 259,373<br />
garantiebi da akreditivebi 234 2,065 3,748 9 486 - 6,542<br />
sesxis gacemis<br />
valdebulebebi<br />
19 3,544 8,796 50 - - 12,409<br />
sxva finansuri pasivebi 86 351 - - - - 437<br />
subordinirebuli vali 72 387 3,072 4,146 15,087 55,407 78,171<br />
finansuri pasivebi sul 155,691 115,025 129,612 103,241 117,932 62,728 684,229<br />
Ria pozicia 7,519 (49,886) 76,268 51,323 34,607 (10,978)<br />
kumulaciuri likvidurobis<br />
deficiti<br />
7,519 (42,367) 33,901 85,224 119,831 108,853<br />
<strong>banki</strong> ar gamoiyenebs zemoxsenebul vadis analizs, romelic samomavlo<br />
saxelSekrulebo procentsac moicavs, likvidurobis riskis marTvis mizniT. <strong>banki</strong><br />
Semdegnairad uwevs monitorings mosalodnel darCenil saxelSekrulebo vadebs<br />
da Sedegad miRebul mosalodnel likvidurobis deficits: \<br />
77
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
‘000 lari<br />
2009 wlis 31 dekembris 1 1 - 3 3 - 12 1 - 2 2 - 5<br />
5<br />
welze<br />
mdgomareobiT<br />
Tvemde Tve Tve weli weli meti sul<br />
finansuri aqtivebi sul 194,523 44,917 189,775 116,205 125,889 44,419 715,728<br />
finansuri pasivebi sul 217,119 69,216 177,409 77,256 57,829 64,914 663,743<br />
likvidurobis wminda<br />
deficiti mosalodneli<br />
vadebis mixedviT (22,596) (24,299) 12,366 38,949 68,060 (20,495)<br />
2008 wlis 31 dekembris<br />
mdgomareobiT<br />
finansuri aqtivebi sul 155,458 51,545 157,225 119,126 114,101 40,276 637,731<br />
finansuri pasivebi sul 112,653 67,045 105,419 76,166 104,837 125,280 591,400<br />
likvidurobis wminda<br />
deficiti mosalodneli<br />
vadebis mixedviT 42,805 (15,500) 51,806 42,960 9,264 (85,004)<br />
dafinansebis riski<br />
biznes gegma, romelic yovelwliurad gadaixedeba, warmoadgens <strong>banki</strong>sTvis<br />
saSualovadiani dafinansebis saWiroebis gansazRvris safuZvels rogorc<br />
kapitalis, ise valis dafinansebisTvis. Tu gauTvaliswinebeli SemTxvevebis dros<br />
banks ar aRmoaCndeba sakmarisi likviduri fuladi saxsrebi, <strong>prokredit</strong><br />
holdingi Seasrulebs “saboloo damfinanseblis rols”. <strong>prokredit</strong> holdings am<br />
miznisTvis likvidurobis xelmisawvdomi rezervi gaaCnia.<br />
dafinansebis riski gavrcelebul riskad iqca saerTaSoriso kapitalis bazarze<br />
ganviTarebuli movlenebis gamo, romelic naklebad likviduri gaxda da riskis<br />
gazrdili marJebi axasiaTebs. <strong>banki</strong> miiCnevs, rom dafinansebis riski dabalia,<br />
klientTa depozitebze mnisvnelovani damokidebulobisa da aseve im faqtis gamo,<br />
rom banks isev miuwvdeba xeli sxvadasxva saerTaSoriso wyaroebidan miRebul<br />
dafinansebaze.<br />
sabazro fasis riski<br />
<strong>banki</strong>s sabazro fasis riski ganisazRvreba rogorc savaluto riski da<br />
saprocento ganakveTis riski.<br />
savaluto riski<br />
<strong>banki</strong>s finansuri aqtivebi da valdebulebebi erTze met valutaSia<br />
denominirebuli. aqedan gamomdianre, <strong>banki</strong> gacvliTi kursis cvlilebebis winaSe<br />
dgas, Tu Ria savaluto poziciebi gaaCnia.<br />
<strong>banki</strong>s savaluto riskis marTvis politika awesebs limitebs <strong>banki</strong>s<br />
poziciebisTvis ucxour valutaSi. <strong>banki</strong> Ria savaluto poziciebis daxurvisken<br />
78
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
iswrafvis da ar monawileobs kerZo vaWrobaSi. derivativebi SeiZleba mxolod<br />
hejirebis miznebisTvis gamoiyenebodes <strong>banki</strong>s poziciebis dasaxurad (garda<br />
klientebis momsaxurebisa da likvidurobis miznebisa). damtkicebuli ucxouri<br />
valutis derivativebi warmoadgens savaluto forvardebsa (maT Soris<br />
araderivaciul forvardebs) da savaluto svopebs.<br />
<strong>banki</strong>s savaluto riskis marTvisas Semdegi wesebi gamoiyeneba:<br />
• finansuri aqtivebisa da valdebulebebis valutebis Sesabamisoba <strong>banki</strong>s<br />
gauTvaliswinebeli savaluto meryeobisgan dacvis mizniT. Tu aseTi<br />
Sesabamisoba ar aris SesaZlebeli, naklebobis Sesavsebad derivaciuli<br />
finansuri instrumentebi gamoiyeneba.<br />
• adgilobriv valutaSi denominirebuli kapitalis mniSvnelovani da<br />
xangrZlivi gaufasurebisgan dacvis mizniT, banks SeuZlia grZeli pozicia<br />
Seqmnas evro/aSS dolarSi. Tu adgilobrivi valutis gaufasurebis swrafi<br />
safuZveli arsebobs, generaluri riskis marTvis komitets SeuZlia gaxsnas<br />
strategiuli valutis pozicia evro/aSS dolarSi da gadawyvetilebis<br />
Sesaxeb dauyovneblad unda acnobos <strong>prokredit</strong> holdingis sabazro riskebis<br />
marTvis qveganyofilebas.<br />
• ucxouri valutis riskis monitoringi yoveldRiurad mimdinareobs (xazinis<br />
ganyofileba) nebismieri Ria poziciis daxurvis mizniT (garda strategiuli<br />
grZeli poziciebisa evro/aSS dolarSi).<br />
• ucxouri valutis poziciebis gansazRvra spekulaciuri miznebisTvis<br />
nebadarTuli ar aris.<br />
• hejirebis instrumentebis gamoyeneba kvartalSi erTxel ganixileba, maT<br />
Soris aseTi pozicebis mogeba zaralis analizis mixedviT.<br />
79
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
sxva<br />
valuta<br />
'000 lari<br />
2009 wlis 31 dekembris<br />
adgilobriv<br />
mdgomareobiT<br />
EUR USD<br />
i valuta sul<br />
aqtivebi<br />
naRdi fuli da ekvivalenti 14,252 29,632 115 63,940 107,939<br />
sxva bankebisgan misaRebi 23,223 13,654 208 21 37,106<br />
gasayidad xelmisawvdomi<br />
savalo sainvesticio fasiani<br />
qaRaldebi<br />
- - - 3,922 3,922<br />
klientebze gacemuli sesxebi da<br />
avansebi<br />
12,595 392,385 - 112,348 517,328<br />
sxva finansuri aqtivebi 270 1,984 - 347 2,601<br />
aqtivebi sul 50,340 437,655 323 180,578 668,896<br />
Ria forvarduli pozicia<br />
(aqtivebi)<br />
16,937 26,344 - -<br />
valdebulebebi<br />
saldebulebebi sxva bankebis<br />
mimarT<br />
- 484 - 9 493<br />
klientTa angariSebi 66,613 217,875 287 99,618 384,393<br />
sxva nasesxebi saxsrebi 3,729 155,903 - 5,018 164,650<br />
sxva finansuri valdebulebebi 134 744 3 238 1,119<br />
subordinirebuli vali - 67,642 - - 67,642<br />
valdebulebebi sul 70,476 442,648 290 104,883 618,297<br />
Ria forvarduli pozicia<br />
(valdebulebebi)<br />
- 17,799 - 26,000<br />
wminda pozicia (3,199) 3,552 33 49,695<br />
garantiebi da akreditivebi 55 2,585 - 2,821<br />
sesxis gacemis valdebulebebi 1,142 9,208 - 411<br />
'000 lari<br />
2008 wlis 31 dekembris<br />
mdgomareobiT<br />
EUR<br />
USD<br />
sxva<br />
valuta<br />
adgilobrivi<br />
valuta<br />
sul<br />
aqtivebi<br />
naRdi fuli da ekvivalenti 9,046 42,655 272 26,583 78,556<br />
sxva bankebisgan misaRebi 40,185 12,303 293 131 52,912<br />
klientebze gacemuli sesxebi da<br />
avansebi<br />
17,371 373,692 - 110,219 501,282<br />
sxva finansuri aqtivebi - - - 373 373<br />
aqtivebi sul 66,602 428,650 565 137,306 633,123<br />
valdebulebebi<br />
saldebulebebi sxva bankebis<br />
mimarT<br />
- - - 22,145 22,145<br />
klientTa angariSebi 56,344 164,707 188 72,357 293,596<br />
80
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
sxva nasesxebi saxsrebi 10,957 213,552 2 5,013 229,524<br />
sxva finansuri valdebulebebi - 351 - 86 437<br />
subordinirebuli vali - 41,254 - - 41,254<br />
valdebulebebi sul 67,301 419,864 190 99,601 586,956<br />
wminda pozicia (699) 8,786 375 37,705<br />
garantiebi da akreditivebi 638 3,098 - 2,806<br />
sesxis gacemis valdebulebebi 599 11,070 - 740<br />
81
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
ucxouri valutis riskis Sefasebis mizniT, kvartalSi erTxel xdeba risks<br />
daqvemdebarebuli Rirebulebis (VaR) analizi. flobis periodad ganisazRvra<br />
erTi weli, xolo dabrunebis periodad – sami weli.<br />
'000 lari<br />
2009 wlis 31 dekembris mdgomareobiT<br />
95% sandooba 99% sandooba<br />
maqsimaluri danakargi (VaR) (27) (520)<br />
saSualo danakargi sandoobis intervalis gadaWarbebis<br />
SeemTxvevaSi<br />
(131) (377)<br />
saprocento ganakveTis riski<br />
<strong>banki</strong>s saprocento ganakveTis riskis marTvis politika gansazRvravs limitebs<br />
poziciebze TiToeul materialur saoperacio valutaSi. saprocento<br />
cvlilebebis monitoringis mizniT, <strong>banki</strong> saprocento ganakveTis gansxvavebebis<br />
analizs gamoiyenebs da gansazRvravs sxvadasxva scenaris ekonomikur zegavlenas<br />
Semosavlianobis mrudis cvlilebebTan dakavSirebiT yvela materialuri<br />
saoperacio valutisTvis.<br />
qvemoT moyvanili cxrili warmoadgens <strong>banki</strong>s finansuri aqtivebisa da<br />
valdebulebebis kumulaciur Tanxebs nominaluri RirebulebiT, rac adreuli<br />
saxelSekrulebo procentis gadafasebisa da vadianobis mixedviT klasificirdeba.<br />
'000 lari<br />
2009 wlis 31<br />
dekembris<br />
mdgomareobiT<br />
1<br />
Tvemde<br />
1 - 3<br />
Tve<br />
3 - 12<br />
Tve<br />
1 - 2<br />
weli<br />
2 - 5<br />
weli 5<br />
welze<br />
meti<br />
uprocento<br />
aqtivebi<br />
naRdi fuli da<br />
ekvivalenti<br />
9,980 - - - - - 97,959 107,939<br />
sxva bankebisgan<br />
misaRebi<br />
35,916 - - - - - 1,190 37,106<br />
klientebze gacemuli<br />
sesxebi da avansebi<br />
25,704 44,667 158,350 116,203 125,889 43,978 2,537 517,328<br />
gasayidad<br />
xelmisawvdomi<br />
savalo sainvesticio<br />
- - 3,922 - - - 435 4,357<br />
fasiani qaRaldebi<br />
sxva finansuri<br />
aqtivebi<br />
- - - - - - 2,601 2,601<br />
aqtivebi sul 71,600 44,667 162,272 116,203 125,889 43,978 104,722 669,331<br />
valdebulebebi<br />
saldebulebebi sxva<br />
bankebis mimarT - - - - - - 493 493<br />
82<br />
sul
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
mogebisa da zaralis<br />
mixedviT aRiarebuli<br />
finansuri<br />
valdebulebebi<br />
samarTliani<br />
RirebulebiT - - - - - - 905 905<br />
klientTa angariSebi 104,557 66,453 104,861 10,077 1,002 2,438 95,005 384,393<br />
sxva nasesxebi<br />
saxsrebi 48,946 21,073 49,181 40,150 1,157 2,410 1,733 164,650<br />
sxva finansuri<br />
valdebulebebi - - - - - - 1,119 1,119<br />
subordinirebuli<br />
vali 25,287 - - 3,443 6,743 31,187 982 67,642<br />
valdebulebebi sul 178,790 87,526 154,042 53,670 8,902 36,035 100,237 619,202<br />
wminda saprocento<br />
ganakveTisadmi<br />
mgrZnobiaroba<br />
(107,190) (42,859) 8,230 62,533 116,987 7,943<br />
83
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
'000 lari<br />
2008 wlis 31 dekembris<br />
mdgomareobiT<br />
1<br />
Tvemde<br />
1 - 3<br />
Tve<br />
3 - 12<br />
Tve<br />
1 - 2<br />
weli<br />
2 - 5<br />
weli 5<br />
welze<br />
meti<br />
uproc<br />
ento<br />
aqtivebi<br />
naRdi fuli da<br />
ekvivalenti - - - - - - 78,556 78,556<br />
sxva bankebisgan<br />
misaRebi 43,308 - 2,631 - - - 6,973 52,912<br />
klientebze gacemuli<br />
sesxebi da avansebi 26,621 45,385 154,597 118,753 114,101 39,841 1,984 501,282<br />
gasayidad<br />
xelmisawvdomi<br />
sainvesticio fasiani<br />
qaRaldebi - - - - - - 435 435<br />
sxva finansuri<br />
aqtivebi - - - - - - 373 373<br />
aqtivebi sul 69,929 45,385 157,228 118,753 114,101 39,841 88,321 633,558<br />
valdebulebebi<br />
saldebulebebi sxva<br />
bankebis mimarT 5 14,300 2,336 - - - 5,504 22,145<br />
klientTa angariSebi 63,154 87,956 78,660 18,907 759 1,701 42,459 293,596<br />
sxva nasesxebi<br />
saxsrebi 48,254 1,831 13,783 67,507 94,751 3,398 - 229,524<br />
sxva finansuri<br />
valdebulebebi - - - - - - 437 437<br />
subordinirebuli<br />
vali 72 326 385 - 3,130 37,341 - 41,254<br />
valdebulebebi sul 111,485 104,413 95,164 86,414 98,640 42,440 48,400 586,956<br />
sul<br />
wminda saprocento<br />
ganakveTisadmi<br />
mgrZnobiaroba<br />
(41,556) (59,028) 62,064 32,339 15,461 (2,599)<br />
<strong>banki</strong>s saprocento ganakveTis riskis pozicias monitorings generaluri riskebis<br />
marTvis komiteti uwevs. saprocento ganakveTis marJebi buferis rols asrulebs,<br />
romelsac SeuZlia garkveuli doniT miiRos saprocento ganakveTis ryevebi.<br />
saprocento ganakveTis meryeobasTan dakavSirebuli sasesxo portfelis riskebi<br />
xelSekrulebebis did nawilSi, romlebic grZelvadian sesxebs exeba,<br />
SezRudulia saprocento ganakveTis koreqtirebis puqtebis mixedviT.<br />
raodenobiTi maCveneblebis mxriv, saprocento ganakveTis meryeobasTan<br />
dakavSirebuli riskebi amJamad SezRudulia da uzrunvelyofs, rom <strong>banki</strong>s<br />
saprocento ganakveTis riski (ekonomikuri Rirebulebis zegavlena mimdinare<br />
Rirebulebaze) evro/aSS dolarisTvis +/- 200 bps da adgilobrivi valutisTvis +/-<br />
1000 bps saprocento ganakveTis ryevis mixedviT, ar unda aRematebodes <strong>banki</strong>s<br />
savaldebulo kapitalis 10%-s TiTioeuli valutisTvis.<br />
84
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
angariSgebis TariRs rac Seexeba, <strong>banki</strong> Seesabameboda am limitebs. aRwerili<br />
scenarebis analizi (kumulaciuri saprocento mogebis zegavlena sami Tvis<br />
ganmavlobaSi) 2009 wlis 31 dekembrisaTvis Semdegia:<br />
gavlena mogeba zaralze<br />
(tolia gavlenisa kapitalze)<br />
savaraudo uaryofiTi SemTxvevis scenari stresis scenari<br />
+/-2% or +/-5% +/-3% or +/-7.5%<br />
USD (274) (411)<br />
EUR 38 57<br />
GEL (21) (32)<br />
(257) (386)<br />
85
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
28. finansuri riskis marTva (gagrZeleba)<br />
<strong>banki</strong> monitorings uwevs saprocento ganakveTebs sakuTari finansuri<br />
instrumentebisTvis TiToeuli msxvili valutis meSveobiT. qvemoT moyvanil<br />
cxrilSi mocemulia saSualo saprocento ganakveTebi menejmentis rgolis mier<br />
ganxilul angariSebze dayrdnobiT:<br />
2009 wlis 31 dekembris mdgomareobiT<br />
% wliuri EUR USD<br />
adgilobrivi<br />
valuta<br />
finansuri aqtivebi<br />
sxva bankebisgan misaRebi 0.19 0.12 1.98<br />
klientebze gacemuli sesxebi da avansebi 16.81 19.19 29.88<br />
gasayidad xelmisawvdomi savalo<br />
sainvesticio fasiani qaRaldebi - - 3.71<br />
finansuri valdebulebebi<br />
saldebulebebi sxva bankebis mimarT - - -<br />
klientTa angariSebi 6.99 7.53 7.83<br />
sxva nasesxebi saxsrebi 2.50 7.39 2.00<br />
subordinirebuli vali - 7.70 -<br />
2008 wlis 31 dekembris mdgomareobiT<br />
% wliuri EUR USD<br />
adgilobrivi<br />
valuta<br />
finansuri aqtivebi<br />
sxva bankebisgan misaRebi 4.78 3.81 -<br />
klientebze gacemuli sesxebi da avansebi 12.84 18.35 27.72<br />
finansuri valdebulebebi<br />
valdebulebebi sxva bankebis mimarT - 8.08 13.78<br />
klientTa angariSebi 6.85 7.55 8.48<br />
sxva nasesxebi saxsrebi 2.50 7.13 2.00<br />
subordinirebuli vali - 10.44 -<br />
86
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
29. finansuri intstrumentebis realuri Rirebuleba<br />
qvemoT mocemul cxrilSi warmodgenilia finansuri aqtivebisa da<br />
valdebulebebis nominaluri Rirebulebebi da samarTliani Rirebulebebi<br />
finansuri intstrumentebis klasebis mixedviT, rac <strong>banki</strong>s saqmianobis mixedviTaa<br />
gansazRvruli.<br />
'000 lari 2009 2008<br />
nominaluri<br />
Rirebuleba<br />
samarTlian<br />
i<br />
Rirebuleba<br />
nominalur<br />
i<br />
Rirebuleb<br />
a<br />
samarTlian<br />
i<br />
Rirebuleba<br />
finansuri aqtivebi<br />
naRdi fuli 107,939 107,939 78,556 78,556<br />
sxva bankebisgan misaRebi 37,106 37,106 52,912 52,915<br />
klientebze gacemuli sesxebi da<br />
avansebi<br />
biznes 453,866 439,547 442,393 442,393<br />
agro 17,551 16,872 13,732 13,732<br />
binis keTilmowyobis 26,473 25,393 27,080 27,080<br />
samomxmareblo 7,359 8,235 6,682 6,682<br />
sxva 12,078 11,988 11,395 11,395<br />
sxva finansuri aqtivebi 2,601 2,601 373 373<br />
sul 664,973 649,681 633,123 633,126<br />
finansuri valdebulebebi<br />
valdebulebebi sxva bankebis<br />
mimarT 493 493 22,145 22,145<br />
klientTa angariSebi<br />
mimdinare angariSebi 87,213 87,213 56,434 56,434<br />
Semnaxveli angariSebi 105,239 105,239 83,292 83,292<br />
vadiani anabrebi 190,903 187,797 153,870 153,870<br />
sxva valdebulebebi klientebis<br />
mimarT 1,038 1,038 - -<br />
sxva nasesxebi saxsrebi 164,650 166,325 229,524 229,980<br />
sxva finansuri valdebulebebi 1,119 1,119 437 437<br />
subordinirebuli vali 67,642 69,310 41,254 41,420<br />
sul 618,297 618,534 586,956 357,598<br />
klientebze gacemuli sesxebisa da avansebis Sefasebuli samarTliani Rirebuleba<br />
Seesabameba Sefasebuli mosalodneli samomavlo fuladi nakadebis diskontirebul<br />
odenobas. mosalodneli fuladi saxsrebis moZraobis samarTlian Rirebulebamde<br />
diskontireba xdeba Sesabamisi bazrebis mimdinare sabazro saprocento ganakveTebiT.<br />
finansuri instrumentebis klasebisTvis, sadac samarTliani Rirebulebebis<br />
gansazRvra sabazro kotirebis meSveobiT ar iqneboda SesaZlebeli, bankma gamoiyena<br />
me-2 donis Sefasebis meTodebi diskontis ganakveTebiT, rac mimdinare dakvirvebad<br />
sabazro ganakveTebs warmoadgens:<br />
87
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
29. finansuri intstrumentebis realuri Rirebuleba (gagrZeleba)<br />
% wliuri 2009 2008<br />
sxva bankebisgan misaRebi<br />
moklevadiani dabandebebi sxva bankebSi sam<br />
Tveze meti Tavdapirveli vadiT<br />
1 2-mde 3 4-mde<br />
klientebze gacemuli sesxebi da avansebi<br />
biznes 15 36-mde 16 36-mde<br />
agro 15 35-mde 15 36-mde<br />
binis keTilmowyobis 18 30-mde 19 32-mde<br />
samomxmareblo 20 34-mde 21 35-mde<br />
valdebulebebi sxva bankebis mimarT - 9 12-mde<br />
klientTa angariSebi<br />
- mimdinare da angariSsworebis angariSebi 2 5-mde 2 5-mde<br />
- vadiani anabrebi 7 15-mde 7 16-mde<br />
sxva nasesxebi saxsrebi 2 8-mde 2 9-mde<br />
subordinirebuli vali 3 8-mde 2 10-mde<br />
Semdegi cxrili warmoadgens samarTliani Rirebulebebis ganawilebas sxvadasxva<br />
samarTliani Rirebulebis ierarqiebze finansuri instrumentebis samarTliani<br />
Rirebulebis gansazRvrisaTvis, rac samarTliani Rirebulebis mixedviT<br />
xorcieldeba.<br />
'000 lari romlis<br />
mTliani<br />
finansuri aqtivebi<br />
samarTliani<br />
Rirebuleba done 1 done 2 done 3<br />
gasayidad xelmisawvdomi<br />
sainvesticio fasiani<br />
3,922 - 3,922 -<br />
qaRaldebi<br />
sul 3,922 - 3,922 -<br />
sxvadasxva saprocento ganakveTebis mqone moTxovnebisa da vadiani anabrebis<br />
samarTliani Rirebuleba identuria maTi saaRricxvo Rirebulebebisa. fiqsirebuli<br />
saprocento ganakveTebis mqone moTxovnebisa da vadiani anabrebis samarTliani<br />
Rirebuleba ganisazRvra diskontirebuli fuladi saxsrebis moZraobis meTodis<br />
gamoyenebiT, aseve fuladi bazris saprocento ganakveTebis gamoyenebiT finansuri<br />
instrumentebisTvis, romelTac msgavsi defoltis riskebi axasiaTebT da msgavsi<br />
darCenili vada aqvT.<br />
88
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
30. finansuri instrumentebis klasebis misadageba Sefasebis kategoriebTan<br />
Sefasebis mizniT, sbs 39, finansuri instrumentebi: Sefasebis aRiareba, finansur<br />
aqtivebs Semdegi kategoriebis mixedviT gansazRvravs: (a) sesxebi da debitoruli<br />
davalianeba da (b) gasayidad xelmisawvdomi finansuri aqtivebi.<br />
Semdeg cxrilSi finansuri instrumentebi SesabamisobaSia moyvanili Sefasebis am<br />
kategoriebTan, 2009 wlis 31 dekembris mdgomareobiT:<br />
'000 lari<br />
sesxebi da<br />
debitoruli<br />
davalianeba<br />
gasayidad<br />
xelmisawvdomi<br />
aqtivebi<br />
sul<br />
finansuri aqtivebi<br />
naRdi fuli da ekvivalenti - - 107,939<br />
sxva bankebisgan misaRebi 37,106 - 37,106<br />
gasayidad xelmisawvdomi sainvesticio<br />
fasiani qaRaldebi<br />
- 4,357 4,357<br />
klientebze gacemuli sesxebi da avansebi<br />
biznes 453,866 453,866<br />
agro 17,551 17,551<br />
binis keTilmowyobis 26,473 26,473<br />
samomxmareblo 7,359 7,359<br />
sxva 12,078 12,078<br />
sxva finansuri aqtivebi 2,601 2,601<br />
finansuri aqtivebi sul 557,035 4,357 669,331<br />
arafinansuri aqtivebi - - 52,882<br />
aqtivebi sul - - 722,213<br />
Semdeg cxrilSi finansuri instrumentebi SesabamisobaSia moyvanili Sefasebis am<br />
kategoriebTan, 2008 wlis 31 dekembris mdgomareobiT:<br />
'000 lari<br />
sesxebi da<br />
debitoruli<br />
davalianeba<br />
gasayidad<br />
xelmisawvdomi<br />
aqtivebi<br />
finansuri aqtivebi<br />
naRdi fuli da ekvivalenti - - 78,556<br />
sxva bankebisgan misaRebi 52,912 - 52,912<br />
gasayidad xelmisawvdomi sainvesticio<br />
fasiani qaRaldebi<br />
- 435 435<br />
klientebze gacemuli sesxebi da avansebi<br />
biznes 442,393 442,393<br />
agro 13,732 13,732<br />
binis keTilmowyobis 27,080 27,080<br />
samomxmareblo 6,682 6,682<br />
sxva 11,395 11,395<br />
sxva finansuri aqtivebi 373 - 373<br />
sul<br />
89
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
finansuri aqtivebi sul 554,567 435 633,558<br />
arafinansuri aqtivebi - - 46,644<br />
aqtivebi sul - - 680,202<br />
<strong>banki</strong>s yvela finansuri valdebuleba, garda derivativebisa, asaxulia<br />
amortizirebuli RirebulebiT. derivativebi samarTlian Rirebulebas miekuTvneba<br />
mogebis an zaralis Sefasebis kategoriis mixedviT.<br />
90
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
31. pirobiTi valdebulebebi<br />
'000 lari 2009 2008<br />
garantiebi da sarezervo akerditivebi 5,461 6,542<br />
sesxis gacemis valdebulebebi:<br />
- erTi wlis an naklebi dafarvis Tavdapirveli<br />
vadiT<br />
10,733 12,359<br />
- erTi welze meti dafarvis Tavdapirveli vadiT 28 50<br />
sul 16,222 18,951<br />
zemoT moyvanil cxrilSi mocemulia pirobiTi valdebulebebisa da garantiebis<br />
nominaluri Ziri Tanxebi, anu risks daqvemdebarebuli Tanxebi, xelSekrulebebis<br />
darRvevis da klientis defortis SemTxvevaSi. menejmenti miiCnevs, rom<br />
valdebulebebisa da garantiebis mniSvnelovan nawils vada Seuwydeba darRvevis<br />
SemTxvevaSi; amitom mTliani saxelSekrulebo Tanxebi ar warmoadgens momavali<br />
likvidurobis moTxovnebs.<br />
sesxebTan dakavSirebuli valdebulebebis samarTliani Rirebuleba 2009 wlis 31<br />
dekembris monacemebiT 10,870 aTas lars Seadgenda (2008: 12,540 aTasi).<br />
kapital danaxarjebis valdebulebebi<br />
2009 wlis 31 dekembris mdgomareobiT, banks 167 aTasi laris odenobis kapital<br />
danaxarjebis saxelSekrulebo valdebulebebi hqonda (2008: nuli). bankma ukve<br />
gamoyo saWiro resursebi am valdebulebebisTvis. <strong>banki</strong> miiCnevs, rom samomavlo<br />
wminda Semosavali da dafinanseba sakmarisi iqneba am da msgavsi valdebulebebis<br />
dasafarad.<br />
operaciuli saijaro valdebulebebi<br />
rodesac <strong>banki</strong> moijarea, momavali minimaluri saijaro qira aragauqmebadi<br />
operaciuli ijaris pirobebSi Semdegnairad gadaixdeba:<br />
'000 lari 2009 2008<br />
- ara ugvianes erTi wlisa 36 78<br />
- erTze welze meti xnis Semdeg da ara ugvianes xuTi<br />
wlisa<br />
195 85<br />
- xuTi wlis Semdeg 161 169<br />
sul 392 332<br />
sagadasaxado kanonmdebloba<br />
saqarTvelos sagadasaxado, savaluto da sabaJo kanondebloba xSirad icvleba da<br />
sxvadasxva interpretaciebis saSualebas iZleva. <strong>banki</strong>s tranzaqciebTan da<br />
saqmianobasTan dakavSirebuli <strong>banki</strong>seuli interpretaciebi SeiZleba<br />
ewinaaRmdegebodes Sesabamisi regionaluri da saxelmwifo organoebis<br />
interpretaciebs. saqarTveloSi momxdari bolodroindeli SemTxvevebi cxadyobs,<br />
91
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
rom sagadasaxado organoebs SeuZliaT kanonmdeblobisa da Sefasebebis sakmaod<br />
kategoriuli interpretacia warmoadginon, da SesaZlebelia, rom<br />
interpretaciebi, romlebic adre winaaRmdegobaSi ar modioda kanonmdeblobasTan,<br />
amieridan sawinaaRmdegod iqnas miCneuli. Sedegad, SeiZleba mniSvnelovani<br />
damatebiTi gadasaxadebi, sauravebi da procentebi dawesdes. safinanso<br />
sagadasaxado periodebis Semowmebis ufleba sagadasaxado organoebs Semowmebis<br />
periodidan sami kalendaruli periodis ganmavlobaSi aqvT. <strong>banki</strong> Sesabamisi<br />
kanondmeblobis sakuTar interpretacias marTebulad miiCnevs da <strong>banki</strong>s<br />
sagadasaxado, savaluto da sabaJo poziciebs daicavs. Sesabamisad, 2009 wlis 31<br />
dekembris mdgomareobiT, potenciuri sagadasaxado valdebulebebis rezervi ar<br />
aisaxeba.<br />
Sesabamisoba SeTanxmebebTan<br />
banks gaformebuli aqvs sesxebTan dakavSirebuli xelSekrulebebi. am<br />
xelSekrulebebis Seusruleblobam SesaZloa uaryofiTi Sedegi moutanos banks,<br />
rogoricaa sesxis Rirebulebis gazrda da defoltis gamocxadeba. 2009 da 2008<br />
wlebis 31 dekembris mdgomareobiT, <strong>banki</strong> SeTanxmebebis Sesabamisad moqmedebda.<br />
32. tranzaqciebi dakavSirebul mxareebTan<br />
<strong>banki</strong>s damfuZnebels warmoadgebs ss <strong>prokredit</strong> holdingi (“damfuZnebeli”). <strong>banki</strong>s<br />
dakavSirebuli mxareebia damfuZnebeli, Svilobili kompaniebi, menejmentis rgoli,<br />
menejmentis rgolis ojaxis wevrebi da menejmentis rgolis an maTi ojaxis<br />
wevrebis mier marTuli an maSi mniSvnelovani zemoqmedebis qveS arsebuli<br />
kompaniebi. sxva dakavSirebul mxareebSi Sedian damfuZneblos aqcionerebi da<br />
pirebi, romlebsac damfuZnebeli akontrolebs.<br />
tranzaqciebi menejmentTan, maT ojaxis wevrebTan da kompaniebTan miCneulia<br />
dakavSirebul mxareebad pirebTan sbs 24-is pirobebis mixedviT.<br />
2009 wlis 31 dekembris mdgomareobiT banks dakavSirebul mxareebTan Semdegi<br />
mimdinare tranzaqciebi aqvs:<br />
'000 lari 2009 2008<br />
aqtivebi<br />
sxva bankebisgan misaRebi<br />
- damfuZnebeli - 28,378<br />
- sxva dakavSirebuli mxareebi 374 83<br />
klientebze gacemuli sesxebi da avansebi<br />
- sxva dakavSirebuli mxareebi - 5,032<br />
sesxebsa da avansebze gaufasurebis rezervebi<br />
- sxva dakavSirebuli mxareebi - (75)<br />
sxva aqtivebi<br />
- damfuZnebeli 7 -<br />
- sxva dakavSirebuli mxareebi - 188<br />
92
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
valdebulebebi<br />
valdebulebebi sxva bankebis mimarT<br />
- sxva dakavSirebuli mxareebi 9 -<br />
klientTa nagariSebi<br />
- wamyvani menejmenti 186 463<br />
sxva nasesxebi Tanxebi<br />
- damfuZnebeli 42,755 93,829<br />
subordinirebuli vali<br />
- damfuZnebeli 21,793 21,549<br />
yvela tranzaqcia dakavSirebul mxareebTan ZiriTadad igive pirobebiT warmoebs,<br />
rac mesame mxareebTan msgavsi tipis tranzaqciebisTvisaa gansazRvruli.<br />
93
s. s. <strong>prokredit</strong> <strong>banki</strong><br />
31 dekemberi, 2009 w.<br />
32. tranzaqciebi dakavSirebul mxareebTan (gagrZeleba)<br />
2009 wlis 31 dekembris mogeba zaralis uwyisSi Setanilia dkavSirebul mxareebTan<br />
ganxorcilebuli tranzaqciebidan gamomdinare Semdegi Tanxebi:<br />
'000 lari 2009 2008<br />
mogeba<br />
saprocento Semosavali<br />
- damfuZnebeli 120 930<br />
- sxva dakavSirebuli mxareebi 300 280<br />
sxva Semosavali<br />
- sxva dakavSirebuli mxareebi - 1,693<br />
xarji<br />
saprocento xarji<br />
- damfuZnebeli 6,024 3,977<br />
- sxva dakavSirebuli mxareebi - 2<br />
- wamyvani menejmenti 4 4<br />
sesxebsa da avansebze gaufasurebis rezervebi<br />
- sxva dakavSirebuli mxareebi - 75<br />
sxva xarji<br />
- damfuZnebeli 1,047 965<br />
- sxva dakavSirebuli mxareebi 818 278<br />
- wamyvani menejmenti 139 108<br />
damfuZneblisTvis gadaxdili menejmentis momsaxurebis xarji 656 868<br />
tranzaqciebi, romlisganac Semdegi naSTebi gamomdinareobs, ganxorcielebulia<br />
Cveulebrivi saqmianobis procesSi da maTze igive pirobebi moqmedebs, rac msgavsi<br />
tipis pirebTan an, Sesabamisad, TanamSromlebTan ganxorcielebuli<br />
tranzaqciebisas. tranzaqciebi gadaxdis defoltis Cveulebriv risks<br />
eqvemdebareboda da ar moicavda sxva raime arasasurvel maxasiaTeblebs.<br />
33. angariSgebis periodis dasrulebis Semdgom momxdari movlenebi<br />
2010 wlis 1 Tebervals bankma miiRo 11,958 aTasi laris odenobis sesxi “SNS<br />
saerTaSoriso mikrosafinanso fordisgan”, romlis dafarvis vadacaa 2013 wlis 25<br />
ianvari. aseTi sesxebi uzrunvelyofs grZelvadian dafinansebas adgilobriv<br />
valutaSi.<br />
2010 wlis 1 martidan saprocento ganakveTebi <strong>banki</strong>s biznes sesxebze saSualod<br />
2%-iT Semcirda. saprocento ganakveTebi klientTa angariSebzec Semcirda<br />
saSualod 1-dan 1.5%-mde.<br />
94
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