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<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong><br />

<strong>saqarTvelo</strong><br />

finansuri angariSgeba<br />

2010 wlis 31 dekembriT dasrulebuli<br />

wlisaTvis

saaqcio sazogadoeba <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

sarCevi<br />

gverdi<br />

xelmZRvanelobis pasuxismgeblobis angariSi 2010 wlis 31 dekembriT<br />

dasrulebuli wlisaTvis warmodgenili finansuri angariSgebis<br />

momzadebasa da damtkicebaze 1<br />

damoukidebel auditorTa daskvna 2-3<br />

finansuri angariSgeba 2010 wlis 31 dekembriT dasrulebuli wlisaTvis:<br />

sruli mogeba-zaralis angariSi 4<br />

finansuri mdgomareobis angariSi 5<br />

kapitalSi cvlilebebis angariSi 6<br />

fuladi saxsrebis moZraobis angariSi 7-8<br />

finansur angariSgebasTan TandarTuli SeniSvnebi 9-61

saaqcio sazogadoeba <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

xelmZRvanelobis pasuxismgeblobis angariSi 2010 0 wlis 31 dekembriT dasrulebuli<br />

wlisaTvis warmodgenili finansuri angariSgebis momzadebasa da damtkicebaze<br />

xelmZRvaneloba pasuxismgebelia finansuri angariSgebis momzadebaze, romelic<br />

samarTlianad asaxavs <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong>s (,,<strong>banki</strong>”) finansur mdgomareobas<br />

2010 wlis 31 dekembris mdgomareobiT, mis mier warmoebuli operaciebis Sedegebs,<br />

fuladi saxsrebis moZraobasa da kapitalSi cvlilebebs amave TariRiT<br />

dasrulebuli wlisaTvis, finansuri angariSgebis saerTaSoriso standartebis<br />

(,,fa<strong>ss</strong>”) Sesabamisad.<br />

finansuri angariSgebis momzadebisas, xelmZRvaneloba pasuxismgebelia:<br />

• marTebuli buRaltruli principebis arCevasa da maT Tanmimdevrul<br />

Sesrulebaze;<br />

• informaciis wardgenaze, buRaltruli politikis CaTvliT, romelic<br />

uzrunvelyofs marTebul, saimedo, Sesadaris da gasageb informacias;<br />

• damatebiTi informaciis wardgenis uzrunvelyofaze, im SemTxvevaSi, Tu<br />

finansuri angariSgebis saerTaSoriso standartebis specifiuri moTxovnebi<br />

ar aris sakmarisi imisaTvis, rom momxmarebelma gaaanalizos konkretuli<br />

garigebis, sxva movlenebisa da pirobebis gavlena <strong>banki</strong>s finansur<br />

mdgomareobasa da finansur Sedegebze;<br />

• <strong>banki</strong>s mier funqcionirebadi sawarmos daSvebis principis safuZvelze<br />

muSaobis unaris Sefasebaze.<br />

xelmZRvaneloba agreTve pasuxismgebelia:<br />

• bankSi efeqturi da myari Sida kontrolis sistemis SemuSavebaze, danergvasa<br />

da SenarCunebaze;<br />

• iseTi buRaltruli Canawerebis warmoebaze, romelic warmoadgens da xsnis<br />

<strong>banki</strong>s garigebebs da nebismier dros uzrunvelyofs <strong>banki</strong>s finansuri<br />

mdgomareobis sakmarisi sizustiT wardgenas da fa<strong>ss</strong>-is moTxovnebTan<br />

finansuri angariSgebis Sesabamisobas;<br />

• savaldebulo buRaltruli Canawerebis warmoebaze <strong>saqarTvelo</strong>s<br />

kanonmdeblobisa da buRaltruli standartebis Sesabamisad;<br />

• <strong>banki</strong>s aqtivebis usafrTxoebis uzrunvelsayofad saWiro qmedebebis<br />

ganxorcielebaze; da<br />

• TaRliTobisa da sxva darRvevebis Tavidan acilebasa da aRmoCenaze.<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis warmodgenili finansuri<br />

angariSgeba <strong>banki</strong>s direqtorTa sabWos mier damtkicebulia gamosaSvebad 2011<br />

wlis 28 Tebervals.<br />

direqtorTa sabWos saxeliT:<br />

__________________________________<br />

generaluri direqtori<br />

nikoloz geguCaZe<br />

__________________________________<br />

mTavari buRalteri<br />

gulnara marSaniSvili<br />

Tebervali 28, 2011 Tebervali 28, 2011<br />

1

damoukidebel auditorTa daskvna<br />

saaqcio sazogadoeba <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong>s aqcionerebsa da direqtorTa<br />

sabWos:<br />

daskvna finansuri angariSgebis Sesaxeb<br />

Cven CavatareT saaqcio sazogadoeba <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong>s (,,<strong>banki</strong>”)<br />

TandarTuli finansuri angariSgebis auditi, romelic moicavs finansuri<br />

mdgomareobis angariSs 2010 wlis 31 dekembris mdgomareobiT, agreTve masTan<br />

dakavSirebuli sruli mogeba-zaralis, kapitalSi cvlilebebisa da fuladi<br />

saxsrebis moZraobis angariSebs 2010 wlis 31 dekembriT dasrulebuli<br />

wlisaTvis da buRaltruli aRricxvis politikis ZiriTadi principebisa da<br />

sxva axsna-ganmartebiTi SeniSvnebis mokle monaxazs.<br />

xelmZRvanelobis pasuxismgebloba finansur angariSgebaze<br />

<strong>banki</strong>s xelmZRvaneloba pasuxismgebelia am finansuri angariSgebis momzadebasa<br />

da samarTlian wardgenaze finansuri angariSgebis saerTaSoriso standartebis<br />

Sesabamisad, da Sida kontrolis sistemis uzrunvelyofaze, romelic<br />

xelmZRvanelobis mier miiCneva aucileblad iseTi finansuri angariSgebis<br />

mosamzadeblad, romelic ar Seicavs SecdomiT da TaRliTobiT gamowveul<br />

arsebiT uzustobas.<br />

auditoris pasuxismgebloba<br />

Cveni pasuxismgeblobaa Cvens mier Catarebul auditze dayrdnobiT gamovTqvaT<br />

mosazreba am finansur angariSgebaze. Cven auditi CavatareT auditis<br />

saerTaSoriso standartebis Sesabamisad. es standartebi moiTxovs, rom Cveni<br />

samuSao Seesabamebodes eTikis normebs da auditis imgvarad dagegmvasa da<br />

Catarebas, rom miviRoT utyuari rwmuneba imisa, rom finansuri angariSgeba ar<br />

Seicavs arsebiT uzustobas.<br />

auditi moicavs garkveuli procedurebis Catarebas finansur angariSgebaSi<br />

warmodgenil Tanxebsa da ganmartebebze auditoruli mtkicebulebis<br />

mosapoveblad. SerCeuli procedurebi damokidebulia auditoris profesiul<br />

msjelobaze, romelic moicavs finansur angariSgebebSi TaRliTobis an<br />

Secdomis Sedegad warmoqmnili arsebiTi uzustobis riskis Sefasebas. am<br />

riskebis Sefasebisas arsebuli garemoebebis Sesaferisi auditoruli<br />

procedurebis SemuSavebisTvis, magram ara <strong>banki</strong>s Sida kontrolis<br />

efeqturobaze daskvnis gakeTebis mizniT, auditori iTvaliswinebs Sida<br />

kontrolis sistemebs, romlebic saWiroa finansuri angariSgebis momzadebisa<br />

da samarTliani wardgenisaTvis. auditi aseve iTvaliswinebs gamoyenebuli<br />

buRaltruli politikisa da xelmZRvanelobis mier gakeTebuli buRaltruli<br />

daSvebebis Sesaferisobisa da finansuri angariSgebis wardgenis Sefasebas<br />

mTlianobaSi.

Cven migvaCnia, rom mtkicebulebebi, romlebic auditis msvlelobisas movipoveT<br />

auditis daskvnisaTvis sakmaris da marTebul safuZvels warmoadgens.<br />

daskvna<br />

Cveni azriT, warmodgenili finansuri angariSgeba, yvela arsebiTi aspeqtis<br />

gaTvaliswinebiT, samarTlianad asaxavs <strong>banki</strong>s finansur mdgomareobas 2010<br />

wlis 31 dekembris mdgomareobiT, misi saqmianobis Sedegebsa da fuladi<br />

saxsrebis moZraobas mocemuli TariRiT dasrulebuli wlisaTvis finansuri<br />

angariSgebis saerTaSoriso standartebis Sesabamisad.<br />

Tebervali 28, 2011<br />

Tbilisi, <strong>saqarTvelo</strong><br />

3

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

sruli mogeba-zaralis angariSi<br />

2010 wlis 31 dekembriT dasrulebuli d<br />

wlisaTvis<br />

(aTasobiT larSi)<br />

SeniSvna 2010 wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

2009 wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

saprocento Semosavali 3 1,441 1,484<br />

saprocento xarji 3, 22 (268) (85)<br />

wminda saprocento Semosavali<br />

saprocento Semosavlis mqone<br />

aqtivebze gaufasurebis danakargebis<br />

rezervis xarjamde 1,173 1,399<br />

saprocento Semosavlebis mqone<br />

aqtivebis gaufasurebis danakargebis<br />

rezervis xarji<br />

4<br />

(58) -<br />

wminda saprocento Semosavali 1,115 1,399<br />

wminda mogeba ucxouri valutiT<br />

5<br />

gaxorcielebul operaciebze<br />

27 5<br />

sakomisio Semosavlebi 6 58 16<br />

sakomisio xarjebi 6 (56) (21)<br />

gaufasurebis danakargebis rezervis<br />

xarji sxva operaciebze 16 - (1,415)<br />

sxva Semosavlebi 5 -<br />

wminda arasaprocento Semosavali<br />

/(xarji) 34 (1,415)<br />

saoperacio Semosavali 1,149 (16)<br />

saoperacio xarjebi 7, 22 (3,759) (4,125)<br />

zarali mogebis gadasaxadamde (2,610) (4,141)<br />

mogebis gadasaxadis sargebeli 8 273 374<br />

wminda zarali (2,337) (3,767)<br />

direqtorTa sabWos saxeliT:<br />

__________________________________<br />

generaluri direqtori<br />

nikoloz geguCaZe<br />

__________________________________<br />

mTavari buRalteri<br />

gulnara marSaniSvili<br />

Tebervali 28, 2011 Tebervali 28, 2011<br />

9-61 gverdebze TandarTuli SeniSvnebi warmoadgens mocemuli finansuri angariSgebis<br />

ganuyofel nawils.<br />

4

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansuri mdgomareobis angariSi<br />

2010 wlis 31 dekembris mdgomareobiT<br />

(aTasobiT larSi)<br />

SeniSvna<br />

dekemberi<br />

31, 2010<br />

dekemberi<br />

31, 2009<br />

aqtivebi:<br />

fuli da naSTebi <strong>saqarTvelo</strong>s erovnul 9<br />

bankSi<br />

1,533 2,879<br />

moTxovnebi bankebis mimarT 10, 22 658 538<br />

klientebze gacemuli sesxebi 11 10,058 312<br />

gasayidad arsebuli investiciebi 12 54 54<br />

dafarvis vadamde flobili investiciebi 13 14,153 15,695<br />

ZiriTadi saSualebebi 14 4,104 4,372<br />

gadavadebuli mogebis gadasaxadi 8 748 475<br />

aramaterialuri aqtivebi 15 1,355 1,731<br />

sxva aqtivebi 16 1,952 1,948<br />

sul aqtivebi 34,615 28,004<br />

valdebulebebi da kapitali<br />

valdebulebebi:<br />

valdebulebebi bankebis mimarT 18 3,444 -<br />

klientis angariSebi 17, 22 6,690 1,163<br />

sxva valdebulebebi 19 216 239<br />

sul valdebulebebi 10,350 1,402<br />

kapitali:<br />

saaqcio kapitali 20 31,000 31,000<br />

dagrovili zarali (6,735) (4,398)<br />

sul kapitali 24,265 26,602<br />

sul valdebulebebi da kapitali 34,615 28,004<br />

direqtorTa sabWos saxeliT:<br />

__________________________________<br />

generaluri direqtori<br />

nikoloz geguCaZe<br />

__________________________________<br />

mTavari buRalteri<br />

gulnara marSaniSvili<br />

m<br />

Tebervali 28, 2011 Tebervali 28, 2011<br />

9-61 gverdebze TandarTuli SeniSvnebi warmoadgens mocemuli finansuri angariSgebis<br />

ganuyofel nawils.<br />

5

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

kapitalSi cvlilebebis angariSi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis<br />

(aTasobiT larSi)<br />

SeniSvna<br />

saaqcio<br />

kapitali<br />

dagrovili<br />

zarali<br />

sul<br />

kapitali<br />

dekemberi 31, 2008<br />

08 20 31,000 (631) 30,369<br />

wminda zarali - (3,767) (3,767)<br />

dekemberi 31, 2009 31,000 (4,398) 26,602<br />

wminda zarali - (2,337) (2,337)<br />

dekemberi 31, 2010 31,000 (6,735) 24,265<br />

direqtorTa sabWos saxeliT:<br />

__________________________________<br />

generaluri direqtori<br />

nikoloz geguCaZe<br />

__________________________________<br />

mTavari buRalteri<br />

gulnara marSaniSvili<br />

Tebervali 28, 2011 Tebervali 28, 2011<br />

9-61 gverdebze TandarTuli SeniSvnebi warmoadgens mocemuli finansuri angariSgebis<br />

ganuyofel nawils.<br />

6

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

fuladi saxsrebis moZraobis angariSi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis<br />

(aTasobiT larSi)<br />

SeniSvna 2010 wlis 31<br />

dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

2009 wlis 31<br />

dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

fuladi saxsrebis moZraoba saoperacio<br />

saqmianobidan:<br />

zarali mogebis gadasaxadamde (2,610) (4,141)<br />

koreqtireba:<br />

gaufasurebis danakargebis rezervis<br />

xarji sxva operaciebze - 1,415<br />

gaufasurebis danakargebis rezervis<br />

xarji klientebze gacemul sesxebze 58 -<br />

ucxouri valutis gacvliTi kursis<br />

cvlilebiT miRebuli mogeba (27) -<br />

cveTa da amortizacia 673 553<br />

cvlileba wminda saprocento<br />

daricxvaSi (372) 46<br />

fuladi saxsrebis gadineba saoperacio<br />

saqmianobidan, saoperacio aqtivebsa da<br />

valdebulebebis cvlilebebamde (2,278) (2,127)<br />

saoperacio aqtivebisa da<br />

valdebulebebis cvlilebebi<br />

saoperacio aqtivebi (zrda)/kleba:<br />

minimaluri savaldebulo depoziti<br />

<strong>saqarTvelo</strong>s erovnul bankSi (232) (43)<br />

moTxovnebi bankebis mimarT 290 4,326<br />

klientebze gacemuli sesxebi (9,718) (309)<br />

sxva aqtivebi (4) 4<br />

zrda/(kleba) saoperacio<br />

valdebulebebSi: -<br />

klientis angariSebi 5,513 (156)<br />

valdebulebebi bankebis mimarT 3,442 -<br />

sxva valdebulebebi (22) (19)<br />

fuladi saxsrebis moZraoba saoperacio<br />

saqmianobidan, dabegvramde (3,009) 1,676<br />

gadaxdili mogebis gadasaxadi - 196<br />

wminda fuladi saxsrebis<br />

moZraoba saoperacio<br />

saqmianobidan (3,009) 1,872<br />

fuladi saxsrebis moZraoba sainvesticio<br />

saqmianobidan:<br />

ZiriTadi saSualebebis Sesyidva (13) (97)<br />

aramaterialuri aqtivebis Sesyidva (16) (911)<br />

Semosavlebi dafarvis vadamde flobili<br />

investiciebidan 1,844 1,115<br />

wminda fuladi saxsrebis moZraoba<br />

sainvesticio saqmianobidan 1,815 107<br />

7

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

fuladi saxsrebis moZraobis angariSi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi)<br />

SeniSvna 2010 wlis 31<br />

dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

2009 wlis 31<br />

dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

fuladi saxsrebis moZraoba safinanso<br />

saqmianobidan:<br />

Cveulebrivi saaqcio kapitalis<br />

gamoSveba - -<br />

wminda fuladi saxsrebis moZraoba<br />

safinanso saqmianobidan - -<br />

fulsa da fulis eqvivalentebze ucxouri<br />

valutis gacvliTi kursis cvlilebis<br />

efeqti 26 -<br />

wminda (kleba)/zrda fulsa da fulis<br />

eqvivalentebSi (1,168) 1,979<br />

fuli da fulis eqvivalentebi, wlis<br />

dasawyisi 9 3,078 1,099<br />

fuli da fulis eqvivalentebi, wlis<br />

bolos 9 1,910 3,078<br />

direqtorTa sabWos saxeliT:<br />

__________________________________<br />

generaluri direqtori<br />

nikoloz geguCaZe<br />

__________________________________<br />

mTavari buRalteri<br />

gulnara marSaniSvili<br />

Tebervali 28, 2011 Tebervali 28, 2011<br />

9-61 gverdebze TandarTuli SeniSvnebi warmoadgens mocemuli finansuri angariSgebis<br />

ganuyofel nawils.<br />

8

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan<br />

a<br />

TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

1. organizacia<br />

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong> (`<strong>banki</strong>~) aris daxuruli saaqcio sazogadoeba,<br />

romelic <strong>saqarTvelo</strong>Si registrirebulia 2008 wlis 29 ianvars. <strong>banki</strong>s<br />

saqmianobas aregulirebs <strong>saqarTvelo</strong>s erovnuli <strong>banki</strong> (`seb~). <strong>banki</strong> sakuTar<br />

saqmianobas axorcielebs sabanko saqmianobis #0110246 generaluri<br />

licenziis safuZvelze. <strong>banki</strong>s ZiriTad saqmianobas warmoadgens komerciuli<br />

saqmianoba, operaciebi fasiani qaRaldebiT, ucxouri valutiT vaWroba,<br />

sesxebis da garantiebis gacema da depozitebis mozidva.<br />

<strong>banki</strong>s iuridiuli misamarTia: <strong>saqarTvelo</strong>, Tbilisi, kostavas quCa #74.<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT banks gaaCnda erTi filiali<br />

<strong>saqarTvelo</strong>Si.<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT <strong>banki</strong>s aqcionerebs<br />

warmoadgendnen:<br />

aqcioneri<br />

dekemberi 31, dekemberi 31,<br />

2010, % 2009, %<br />

pirveli donis aqcioneri:<br />

<strong>ss</strong> yazaxeTis <strong>xalik</strong> <strong>banki</strong> 100% 100%<br />

sul 100% 100%<br />

<strong>ss</strong> yazaxeTis <strong>xalik</strong> <strong>banki</strong> sabolood eqvemdebareba timur kulibaievisa da<br />

dinara kulibaievas kontrols.<br />

mocemuli finansuri angariSgeba <strong>banki</strong>s direqtorTa sabWos mier<br />

damtkicebulia gamosaSvebad 2011 wlis 28 Tebervals.<br />

2. buRaltruli aRricxvis ZiriTadi politika<br />

p<br />

buRaltruli aRricxvis safuZveli<br />

winamdebare finansuri angariSgeba momzadebulia buRaltruli aRricxvis<br />

saerTaSoriso standartebis sabWos (“ba<strong>ss</strong>s”) mier damtkicebuli finansuri<br />

angariSgebis saerTaSoriso standartebisa (“fa<strong>ss</strong>”) da finansuri<br />

angariSgebis interpretaciebis saerTaSoriso komitetis (“faisk”) mier<br />

gamocemuli interpretaciebis Sesabamisad.<br />

wardgenis kriteriumis sxva safuZvlebi<br />

finansuri angariSgeba momzadebulia imis gaTvaliswinebiT, rom <strong>banki</strong><br />

warmoadgens funqcionirebad sawarmos da axlo momavalSi gaagrZelebs<br />

muSaobas.<br />

9

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

<strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong>s xelmZRvanelobis umTavres mizans warmoadgens 2011<br />

wels klientTa bazis gazrda. didi Zalisxmeva Caido jansaRi da<br />

dabalriskiani biznesis Sefasebasa da SerCevaSi, rac mniSvnelovania <strong>banki</strong>s<br />

grZelvadiani ganviTarebisa da gaweuli momsaxurebis maRali donis<br />

uzrunvelyofisaTvis. zrda igegmeba rogorc sacalo, aseve korporatiul<br />

biznes segmentSi rogorc adgilobriv, aseve yazaxur sawarmoebSi. Tumca<br />

gansakuTrebuli yuradReba gamaxvildeba yazaxur biznes jgufebze<br />

<strong>saqarTvelo</strong>Si. <strong>banki</strong>s sesxebis gacemis strategia amaxvilebs yuradRebas<br />

potenciuri klientebis gadmobirebaze konkurentuli pirobebis SeTavazebis<br />

gziT. am strategiis ganxorcieleba momsaxurebis maRali donis<br />

uzrunvelyofis gziT, gansakuTrebiT mcire da saSualo biznesTan<br />

mimarTebaSi, dabali ganakveTebisa da mimzidveli dafinansebis pirobebis<br />

SeTavazebiT, warmoadgens <strong>banki</strong>s 2011 wlis strategiis warmatebiT<br />

ganxorcielebis erT-erT winapirobas. xelmZRvanelobis azriT aRniSnuli<br />

strategiis uzrunvelyofa xels Seuwyobs <strong>banki</strong>s grZelvadiani miznebisa da<br />

misiis ganxorcielebas.<br />

bankma SeimuSava <strong>saqarTvelo</strong>Si 2010 wlisaTvis arsebuli produqtebi da<br />

amJamad SeuZlia iseTi finansuri momsaxurebis SeTavazeba, rogoricaa<br />

sesxebi, depozitebi, swrafi gadaricxvebi, plastikuri baraTebi, vaWrobis<br />

dafinanseba da sxva. 2011 wlis mizania momsaxurebis gaumjobeseba, axali<br />

produqtebis danergva da gayidvis sxva saSualebebisa da arxebis moZieba.<br />

xelmZRvaneloba aseve miznad isaxavs filialebis qselis ganviTarebas da<br />

eleqtronuli vaWrobis biznesis dawyebas.<br />

<strong>banki</strong>s mier SemuSavebul strategias mxars uWeren 100%-is mflobeli<br />

aqcionerebi (SeniSvna 1), romlebic dainteresebulni arian <strong>banki</strong>s<br />

ganviTarebiT da saWiroebis SemTxvevaSi mas gauweven saTanado mxardaWeras.<br />

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> (aqcioneri), <strong>banki</strong>s aqcioneri da misi Svilobili kompaniebi<br />

uzrunvelyofen sacalo da korporatiul sabanko momsaxurebas ZiriTadad<br />

yazaxeTSi, ruseTSi, yirgizeTsa da <strong>saqarTvelo</strong>Si da sapensio aqtivebis<br />

marTvasa da momsaxurebis dazRvevas yazaxeTSi. <strong>ss</strong> <strong>xalik</strong> banks ganzraxuli<br />

aqvs kapitalis gazrda 2012 wels.<br />

winamdebare finansuri angariSgeba warmodgenilia aTasobiT larSi, Tu sxva<br />

ram ar aris miTiTebuli. finansuri angariSgeba momzadebulia istoriuli<br />

Rirebulebis koncefciis safuZvelze. istoriuli Rirebuleba zogadad<br />

efuZneba aqtivebis sanacvlod gadaxdili anazRaurebis samarTlian<br />

Rirebulebas.<br />

<strong>banki</strong> finansuri mdgomareobis angariSs waradgens likvidobis mixedviT.<br />

finansuri mdgomareobis angariSis TariRidan 12 Tvis ganmavlobaSi<br />

(mimdinare) an 12 Tveze meti drois ganmavlobaSi (grZelvadiani) aRdgenis an<br />

angariSsworebis analizi warmodgenilia 26-e SeniSvnaSi.<br />

finansuri aqtivebi da valdebulebebi iqviTeba da wminda TanxiT aisaxeba<br />

finansuri mdgomareobis angariSSi mxolod im SemTxvevaSi, Tu banks aqvs<br />

iuridiuli ufleba ganaxorcielos aRiarebuli Tanxebis gaqviTva da<br />

ganzraxuli aqvs moaxdinos aqtivis CaTvla wminda RirebulebiT an<br />

erTdroulad moaxdinos aqtivis realizacia da valdebulebis dafarva.<br />

<strong>banki</strong> mogeba-zaralis angariSSi ar qviTavs Semosavlebsa da xarjebs, garda<br />

im SemTxvevisa, rodesac gaqviTva moiTxoveba romelime standartiT an<br />

interpretaciiT da Sesabamisad asaxulia <strong>banki</strong>s buRaltrul politikaSi.<br />

10

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

qvemoT warmodgenilia buRaltruli aRricxvis ZiriTadi politikebi.<br />

saprocento Semosavlebisa a da xarjebis aRiareba<br />

saprocento Semosavlebisa da xarjebis aRiareba xdeba daricxvis meTodiT<br />

da aisaxeba efeqturi saprocento ganakveTis meTodis gamoyenebiT. efeqturi<br />

saprocento ganakveTis meTodi, warmoadgens meTods, romelic efuZneba<br />

finansuri aqtivis, an finansuri valdebulebis (an finansuri aqtivebis da an<br />

valdebulebebis jgufis) amortizebul Rirebulebas da romlis saSualebiT<br />

saprocento Semosavali, an xarji nawildeba Sesabamis periodze.<br />

efeqturi saprocento ganakveTi warmoadgens ganakveTs, romelic zustad<br />

axdens mosalodneli fuladi saxsrebis gadaxdebis, an Semodinebis<br />

diskontirebas finansuri aqtivis, an finansuri valdebulebis wminda<br />

mimdinare Rirebulebamde finansuri instrumentis savaraudo sasargeblo<br />

moxmarebis periodis amowurvamde, an Tu misaRebia, ufro mokle vadaSi.<br />

mas Semdeg, rac finansuri aqtivi, an msgavsi finansuri aqtivebis jgufi<br />

Camoiwereba (nawilobriv Camoiwereba) gaufasurebis Sedegad miRebuli<br />

danakargebis gamo, saprocento Semosavlis aRiareba im saprocento<br />

ganakveTiT xorcieldeba, romelic gaufasurebis danakargebis dadgenis<br />

mizniT mosalodneli fuladi saxsrebis diskontirebisaTvis gamoiyeneba.<br />

samarTliani RirebulebiT asaxuli aqtivebidan miRebuli procenti aisaxeba<br />

saprocento SemosavalSi.<br />

sxva Semosavlebis aRiareba<br />

sakomisio Semosavlebis aRiareba<br />

sesxis sakomisio gadasaxadi eqvemdebareba gadavadebas masTan dakavSirebul<br />

pirdapir xarjebTan erTad da koreqtirdeba sesxis efeqtur saprocento<br />

ganakveTze. sadac SesaZlebelia rom sasesxo valdebulebam warmoSvas<br />

konkretuli sasesxo xelSekrulebis gaformeba, sasesxo valdebulebis<br />

sakomisio gadavaddeba dakavSirebul pirdapir xarjebTan erTad da<br />

koreqtirdeba sesxis efeqtur amonagebze. sadac SeuZlebelia rom sasesxo<br />

valdebulebam warmoSvas konkretuli sasesxo xelSekrulebis gaformeba,<br />

sasesxo valdebulebis sakomisios aRiareba xdeba mogebasa da zaralSi sasesxo<br />

valdebulebis darCenili periodis ganmavlobaSi. rodesac sasesxo<br />

valdebulebis xelSekrulebis vada iwureba yvelanairi sasesxo<br />

xelSekrulebis gaformebis gareSe, sasesxo valdebulebis sakomisios<br />

aRiareba xdeba mogebasa da zaralSi vadis amowurvis dRes. sasesxo<br />

momsaxurebis sakomisios Semosavlad aRiareba xdeba momsaxurebis gawevis<br />

dros. yvela sxva sakomisios aRiareba xdeba momsaxurebis gawevisas.<br />

11

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

finansuri instrumentebi<br />

finansuri aqtivebis da valdebulebebis asaxva <strong>banki</strong>s finansuri<br />

mdgomareobis angariSSi xdeba maSin, rodesac igi xdeba xelSekrulebis<br />

monawile Sesabamis finansur instrumentTan mimarTebaSi. finansuri<br />

aqtivebisa da valdebulebebis regularuli xasiaTis Sesyidvisa da gayidvis<br />

aRiareba xorcieldeba angariSsworebis TariRis mdgomareobiT.<br />

finansuri aqtivebisa da valdebulebebis Tavdapirveli aRiareba<br />

xorcieldeba samarTliani RirebulebiT. garigebis Rirebuleba romelic<br />

pirdapir ukavSirdeba finansuri aqtivebisa da valdebulebebis Sesyidvas da<br />

gamoSvebas (mogebasa da zaralSi samarTliani RirebulebiT aRiarebuli<br />

finansuri aqtivebisa da valdebulebebis garda) emateba, an akldeba<br />

finansuri aqtivebisa da valdebulebebis samarTlian Rirebulebas.<br />

finansuri aqtivebisa da valdebulebebis Sesyidvasa da gamoSvebasTan<br />

dakavSirebuli garigebis Rirebuleba dauyovnebliv aisaxeba mogebasa da<br />

zaralSi.<br />

finansuri aqtivebi<br />

finansuri aqtivebi klasificirdeba Semdeg kategoriebad: mogebasa da<br />

zaralSi samarTliani RirebulebiT asaxuli finansuri aqtivebi, dafarvis<br />

vadamde flobili investiciebi, gasayidad arsebuli finansuri aqtivebi da<br />

sesxebi da moTxovnebi. klasifikacia damokidebulia finansuri aqtivebis<br />

specifikasa da daniSnulebaze da ganisazRvreba Tavdapirveli aRiarebisas.<br />

dafarvis vadamde flobili investiciebi<br />

dafarvis vadamde flobili investiciebi warmoadgens araderivatiul<br />

finansur aqtivebs gansazRvradi an fiqsirebuli gadaxdebiT. banks aqvs<br />

ganzraxva da SesaZlebloba Seinaxos aRniSnuli fasiani qaRaldebi<br />

dafarvis vadis dadgomamde. aseTi fasiani qaRaldebis asaxva xdeba efeqturi<br />

saprocento ganakveTis meTodze dafuZnebuli amortizebuli RirebulebiT,<br />

gaufasurebis danakargebis rezervis gamoklebiT.<br />

im SemTxvevaSi Tu <strong>banki</strong> iZulebuli iqneba dafarvis vadamde flobili<br />

investiciebi (gamonaklisi specifiuri garemobebis garda) dafarvis vadamde<br />

gayidos, an moaxdinos maTi reklasifikacia, amas mTel kategoriaze eqneba<br />

gavlena da saWiro gaxdeba maTi reklasifikacia gasayidad arsebulad. ufro<br />

metic, Semdegi ori wlis ganmavlobaSi banks aekrZaleba nebismieri<br />

finansuri aqtivis klasifikacia dafarvis vadamde flobili investiciebis<br />

saxiT.<br />

gasayidad arsebuli finansuri aqtivebi<br />

gasayidad arsebuli finansuri aqtivebi warmoadgens araderivatiul<br />

aqtivebs, romlebic an gasayidad aris gamiznuli, an ar klasificirdeba<br />

rogorc (a) sesxebi da moTxovnebi, (b) dafarvis vadamde flobili<br />

investiciebi, an (g) mogebasa da zaralSi samarTliani RirebulebiT asaxuli<br />

finansuri aqtivebi.<br />

banks gaaCnia investiciebi, romlebic ar aris kotirebuli aqtiur bazarze<br />

da romelTa samarTliani Rirebulebis gansazRvra ver xerxdeba, fasdeba<br />

TviTRirebulebiT TiToeuli angariSgebis periodis dasarulisaTvis<br />

dadgenili gaufasurebis danakargebis rezervis gamoklebiT.<br />

12

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

sesxebi da moTxovnebi<br />

savaWro moTxovnebi, sesxebi da sxva moTxovnebi gansazRvruli an<br />

fiqsirebuli gadaxdebiT, romlebic ar aris kotirebuli moqmed bazarze,<br />

klasificirdeba rogorc sesxebi da moTxovnebi. sesxebi da moTxovnebi<br />

gaufasurebis danakargebis gamoklebiT aisaxeba amortizebuli RirebulebiT<br />

efeqturi saprocento ganakveTis meTodis gamoyenebiT. saprocento<br />

Semosavali aRiarebas eqvemdebareba efeqturi saprocento ganakveTis<br />

gamoyenebiT garda im moklevadiani moTxovnebis procentisa romelic ar<br />

aris arsebiTi.<br />

finansuri aqtivebis gaufasureba<br />

finansuri aqtivebis gaufasurebis safuZvlis Sefaseba xdeba angariSgebis<br />

TiToeuli periodis bolosaTvis, garda im finansuri aqtivebisa romelic<br />

aisaxeba mogebasa da zaralSi samarTliani RirebulebiT. finansuri aqtivebi<br />

gaufasurebulad iTvleba, rodesac finansuri aqtivis Tavdapirveli<br />

aRiarebis Semdeg arsebobs imis obieqturi safuZveli, rom erTi, an<br />

ramdenime garemoeba gavlenas axdens investiciebidan mosalodneli fuladi<br />

saxsrebis Semodinebaze.<br />

gasayidad arsebul investiciebad klasificirebuli kotirebuli da<br />

arakotirebuli kapitalSi investiciebis gaufasurebis obieqtur maCveneblad<br />

iTvleba fasiani qaRaldis samarTliani Rirebulebis mniSvnelovani, an<br />

xangrZlivi Semcireba TviTRirebulebasTan SedarebiT.<br />

yvela sxva finansuri aqtivis SemTxvevaSi gaufasurebis obieqturi<br />

maCveneblebi moicavs:<br />

• gamomSvebis, an kontragentis mniSvnelovan finansur sirTuleebs; an<br />

• xelSekrulebis darRvevas, rac gulisxmobs procentis, an ZiriTadi<br />

Tanxis gadaxdisuunarobas, an Tavis aridebas; an<br />

• procentis, an ZiriTadi Tanxis gadauxdelobas;<br />

• msesxeblis gakotrebas, an finansur reorganizacias; an<br />

• finansuri sirTuleebis gamo finansuri aqtivis moqmedi bazris<br />

gauqmebas.<br />

finansuri aqtivebis garkveuli kategoriis SemTxvevaSi, magaliTad<br />

rogoricaa sesxebi da moTxovnebi, aqtivebi, romlebic individualurad ar<br />

ar aris gaufasurebuli, damatebiT fasdeba jgufuri gaufasurebis<br />

TvalsazrisiT. sesxebisa da moTxovnebis gaufasurebis obieqturi safuZveli<br />

moicavs <strong>banki</strong>s warsul gamocdilebas gadaxdebTan mimarTebaSi, portfelSi<br />

vadagadacilebuli gadaxdebis raodenobis zrdasa da erovnuli, an<br />

adgilobrivi ekonomikuri pirobebis TvalsaCino cvlilebebs, romlebic<br />

pirdapir kavSirSia moTxovnebis amouReblobasTan.<br />

amortizebuli RirebulebiT asaxuli finansuri aqtivebis gaufasureba<br />

ganisazRvreba rogorc sxvaoba aqtivis sabalanso Rirebulebasa da<br />

finansuri aqtivis Tavdapirveli efeqturi saprocento ganakveTiT<br />

diskontirebuli momavali fuladi nakadebis mimdinare Rirebulebas Soris.<br />

13

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

TviTRirebulebiT asaxuli finansuri instrumentebis gaufasurebis rezervi<br />

ganisazRvreba rogorc sxvaoba finansuri aqtivis sabalanso Rirebulebasa<br />

da msgavsi finansuri aqtivebis ukugebis mimdinare sabazro ganakveTiT<br />

diskontirebul momavalSi misaRebi fuladi nakadebis dRevandel<br />

Rirebulebas Soris. aseTi gaufasurebis rezervi ar eqvemdebareba<br />

koreqtirebas.<br />

finansuri aqtivebis sabalanso Rirebuleba pirdapir mcirdeba gaufasurebis<br />

danakargebiT garda sesxebisa da moTxovnebisa, sadac sabalanso Rirebuleba<br />

mcirdeba gaufasurebis angariSis gamoyenebiT. rodesac sesxis, an moTxovnis<br />

amoRebis SesaZlebloba amowurulia igi Camoiwereba sarezervo angariSis<br />

gamoyenebiT. gaufasurebis rezervis sabalanso Rirebulebis angariSis<br />

cvlileba aisaxeba mogebasa da zaralSi.<br />

im SemTxvevaSi, Tu amortizebuli RirebulebiT asaxuli finansuri aqtivebis<br />

gaufasurebis danakargebis Tanxis Semcireba aRiarebis momdevno periodSi<br />

obieqturad SeiZleba daukavSirdes gaufasurebis aRiarebis Semdgom<br />

movlenebs, Tavdapirvelad aRiarebuli gaufasurebis danakargebi<br />

koreqtirdeba mogebasa da zaralSi im odenobiT, rom investiciebis<br />

sabalanso Rirebulebam gaufasurebis rezervis koreqtirebis TariRisaTvis<br />

ar gadaaWarbos im amortizebul Rirebulebas, romelic iqneboda<br />

gaufasurebis ar aRiarebis SemTxvevaSi.<br />

Tu gasayidad arsebuli aqtivi gaufasurdeba, Tanxa romelic warmoadgens<br />

sxvaobas mis TviTRirebulebasa (ZiriTadi Tanxisa da amortizaciis garda)<br />

da mimdinare samarTlian Rirebulebas Soris wina periodSi mogeba-zaralis<br />

angariSSi aRiarebuli gaufasurebis danakargebis gamoklebiT, kapitalidan<br />

gadadis mogeba-zaralis angariSSi.<br />

gasayidad arsebuli kapitalis fasiani qaRaldebis SemTxvevaSi wina<br />

periodSi mogebasa da zaralSi aRiarebuli gaufasurebis danakargebi ar<br />

koreqtirdeba mogebasa da zaralSi. gaufasurebis danakargebis gaCenis<br />

Semdgom samarTliani Rirebulebis zrda aisaxeba sxva srul mogeba-zaralSi<br />

investiciebis gadafasebis rezervis saxelwodebis qveS. rac Seexeba<br />

gasayidad arsebul savalo fasian qaRaldebs, gaufasurebis danakargebi im<br />

SemTxvevaSi koreqtirdeba mogebasa da zaralSi, Tu investiciis samarTliani<br />

Rirebulebis mateba obieqturad ukavSirdeba gaufasurebis danakargebis<br />

aRiarebis Semdgom movlenebs.<br />

sesxebisa da avansebis Camowera<br />

sesxebisa da avansebis amoRebis SeuZleblobis SemTxvevaSi, maTi Camowera<br />

xdeba sesxebis gaufasurebis danakargis rezervis gamoyenebiT. sesxebi da<br />

avansebi eqvemdebareba Camoweras im SemTxvevaSi Tu xelmZRvanelobam amowura<br />

moTxovnebis amoRebis yvela SesaZlebloba da moaxdina yvela SesaZlo<br />

uzrunvelyofis realizeba. wina periodSi Camowerili Tanxebis aRdgena<br />

xdeba finanuri aqtivebis gaufasurebis gaqviTviT da mogeba-zaralis<br />

angariSSi (sruli mogeba-zaralis angariSSi) aRdgenis periodSi aisaxeba.<br />

14

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

finansuri aqtivebis aRiarebis Sewyveta<br />

<strong>banki</strong>s finansuri aqtivebis aRiareba Sewydeba, rodesac aqtividan fuladi<br />

saxsrebis miRebis uflebis kontraqtiT gaTvaliswinebuli vada amoiwura, an<br />

Tu bankma sxva sawarmos gadasca finansuri aqtivebi da Sesabamisad aqtivis<br />

flobasTan dakavSirebuli mniSvnelovani riskebi da Semosavlebi. Tu <strong>banki</strong><br />

arc gadascems da arc itovebs aqtivis flobasTan dakavSirebul<br />

mniSvnelovan riskebsa da Semosavlebs da agrZelebs gadacemuli aqtivis<br />

kontrols, igi aRiarebs aqtivSi SenarCunebul monawileobas da masTan<br />

dakavSirebul valdebulebas SesaZlo gadasaxdeli Tanxis odenobiT. im<br />

SemTxvevaSi Tu <strong>banki</strong> itovebs gadacemul finansur aqtivTan dakavSirebul<br />

mniSvnelovan riskebsa da Semosavlebs, igi agrZelebs finansuri aqtivis da<br />

miRebuli fuladi saxsrebiT uzrunvelyofili sesxebis aRiarebas.<br />

finansuri aqtivis mTlianobaSi aRiarebis Sewyvetisas, aqtivis sabalanso<br />

Rirebulebasa da miRebuli da misaRebi anazRaurebis da sxva srul mogebazaralSi<br />

aRiarebuli da kapitalSi dagrovili mogebasa an zaralis jams<br />

Soris sxvaoba, aRiarebas mogebasa da zaralSi eqvemdebareba.<br />

finansuri aqtivis aRiarebis Sewyvetisas, garda mTliani Sewyvetisa<br />

(magaliTad, rodesac <strong>banki</strong> inarCunebs uflebas gamoisyidos gadacemuli<br />

aqtivis nawili, an rodesac inarCunebs garkveul monawileobas aqtivSi,<br />

garda iseTi monawileobisa, romlis Sedegad <strong>banki</strong> ZiriTadad inarCunebs<br />

aqtivis sakuTrebasTan dakavSirebul yvela risksa da Semosavals da<br />

Sesabamis kontrols), <strong>banki</strong> anawilebs aRiarebis Sewyvetamde finansuri<br />

aqtivis arsebul sabalanso Rirebulebas gadacemisas arsebul<br />

SenarCunebuli wilisa da im nawilis samarTlian Rirebulebebs Soris,<br />

romlis aRiarebac Sewyda. aqtivis im nawilze, romlis aRiarebac Sewyda,<br />

gadanawilebul sabalanso Rirebulebasa da am nawilisTvis miRebul mTlian<br />

anazRaurebas Soris sxvaoba, sxva sruli mogeba-zaralis angariSSi asaxuli<br />

nebismieri dagrovili mogebisa Tu zaralis gaTvaliswinebiT, aRiarebul<br />

unda iqnas mogebasa da zaralSi. dagrovili mogeba an zarali romelic<br />

aRiarebulia sxva sruli mogeba zaralis angariSSi unda gadanawildes<br />

aqtivis SenarCunebul nawilsa da im nawils Soris, romlis aRiarebac<br />

Sewyda, maTi samarTliani Rirebulebebis mixedviT.<br />

15

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

finansuri valdebulebebi da gamoSvebuli kapitalis instrumentebi<br />

klasifikacia sesxis an kapitalis saxiT<br />

sesxisa da kapitalis instrumentebi klasificirdeba, rogorc finansuri<br />

valdebulebebi an kapitali kontraqtiT gaTvaliswinebuli pirobebis arsisa<br />

da finansuri valdebulebis da kapitalis instrumentis ganmartebidan<br />

gamomdinare.<br />

kapitalis instrumentebi<br />

tebi<br />

kapitalis instrumenti warmoadgens nebismier kontraqts, romelic<br />

adasturebs <strong>banki</strong>s aqtivebSi narCen wils, yvela valdebulebis gamoqviTvis<br />

Semdeg. <strong>banki</strong>s mier gamoSvebuli kapitalis instrumentebi aRiarebas<br />

eqvemdebareba miRebul SemosavlebTan erTad gamoSvebis xarjebis<br />

gamoklebiT.<br />

<strong>banki</strong>s kuTvnili kapitalis instrumentebis Sesyidva aisaxeba da iqviTeba<br />

pirdapir kapitalSi. <strong>banki</strong>s kuTvnili kapitalis instrumentebis Sesyidvis,<br />

realizaciis, gamoSvebis, an gauqmebis Sedegad miRebuli mogeba, an zarali<br />

ar aisaxeba mogebasa da zaralSi.<br />

sxva finansuri valdebulebebi<br />

ebi<br />

finansuri vadlebulebebi <strong>saqarTvelo</strong>s erovnuli <strong>banki</strong>s sadepozito<br />

instrunmentebis, bankebisa da klientebis depozitebis, gamoSvebuli savalo<br />

fasiani qaRaldebisa da sxva nasesxebi saxsrebisa da sxva valdebulebebis<br />

CaTvliT Tavdapirvelad aisaxeba samarTliani RirebulebiT garigebasTan<br />

dakavSirebuli xarjebis gamoklebiT.<br />

aRiarebis Semdgom finansuri valdebulebebi amortizebuli RirebulebiT<br />

aRiricxeba efeqturi saprocento ganakveTis meTodis gamoyenebiT<br />

saprocento xarjis efeqturi amonagebis ganakveTis safuZvelze.<br />

efeqturi saprocento ganakveTis meTodi, warmoadgens meTods, romelic<br />

efuZneba finansuri valdebulebis amortizebul Rirebulebas da romlis<br />

saSualebiT saprocento xarji nawildeba Sesabamis periodze. efeqturi<br />

saprocento ganakveTi warmoadgens ganakveTs, romelic Tavdapirveli<br />

aRiarebisas zustad axdens mosalodneli fuladi saxsrebis gadaxdebis<br />

diskontirebas finansuri valdebulebis wminda sabalanso Rirebulebamde<br />

finansuri valdebulebis mosalodneli vadis ganmavlobaSi (sadac<br />

marTebulia), an Tu misaRebia, ufro mokle vadaSi.<br />

16

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

finansuri nsuri valdebulebebis aRiarebis Sewyveta<br />

finansuri valdebulebebis aRiareba wydeba maSin, rodesac valdebuleba<br />

sruldeba, uqmdeba, an gasdis vada. sadac arsebuli finansuri valdebuleba<br />

enacvleba meores imave msesxeblis mimarT mniSvnelovnad gansxvavebuli<br />

pirobebiT, an arsebuli valdebulebis pirobebi mniSvnelovnad icvleba,<br />

amgvari cvlileba, an modifikacia iTvleba Tavdapirveli valdebulebis<br />

aRiarebis Sewyvetad da axali valdebulebis aRiarebad da sxvaoba<br />

sabalanso Rirebulebasa da gadaxdil, an gadasaxdel anazRaurebas Soris<br />

aisaxeba mogebasa da zaralSi.<br />

finansuri garantiis kontraqtebi<br />

finansuri garantiis kontraqti warmoadgens, kontraqts, romelic<br />

iTvaliswinebs gamomSvebis mier anazRaurebis gadaxdas, im SemTxvevaSi, Tu<br />

garantiis mflobeli sasesxo instrumentis Tavdapirveli, an modificirebuli<br />

pirobebis Sesabamisad ver SeZlebs droulad gadaxdas.<br />

finansuri garantiis kontraqtebi Tavdapirvel aRiarebas eqvemdebareba<br />

samarTliani RirebulebiT, da Tu mogebasa da zaralSi ar aisaxeba<br />

samarTliani RirebulebiT, Sesabamisad fasdeba meti TanxiT momdevno Tanxebs<br />

Soris:<br />

• Tanxa, romelic aRiarebulia rezervis saxiT, ba<strong>ss</strong> 37 ,,rezervebi,<br />

pirobiTi valdebulebebi da pirobiTi aqtivebi”-s Sesabamisad; da<br />

• Tavdapirvelad aRiarebuli RirebulebiT, finansuri garantiebidan an<br />

akreditivebidan, an premiis saxiT momavalSi misaRebi Semosavlebis<br />

dagrovili amortizaciis gamoklebiT Semosavlebis aRiarebis politikis<br />

safuZvelze.<br />

fuli da fulis eqvivalentebi<br />

fuli da fulis eqvivalentebi moicavs fuls salaroSi, Tavisufal<br />

saxsrebs sakorespondento da vadian sadepozito angariSebze da bankebze<br />

gacemul avansebs 90 dRemde dafarvis sawyisi vadiT, romelTa konvertacia<br />

fulad saxsrebad SesaZlebelia mokle vadaSi da romlebic iTvleba<br />

likvidurad, garda plastikuri baraTebiT operaciebisTvis gankuTvnili<br />

sagarantio depozitebisa. fuladi saxsrebis moZraobis gansazRvris mizniT,<br />

<strong>saqarTvelo</strong>s erovnul bankSi minimaluri savaldebulo depozitis<br />

gamoyeneba eqvemdebareba SezRudvas da Sesabamisad ar ganekuTvneba fulsa<br />

da fulis eqvivalentebs.<br />

17

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

moTxovnebi bankebis mimarT<br />

Cveuli saqmianobis procesSi <strong>banki</strong> ganaTavsebs saxsrebs da axorcielebs<br />

Senatanebs sxva bankebSi sxvadasxva vadebiT. moTxovnebi bankebis mimarT<br />

Tavdapirvelad aisaxeba samarTliani RirebulebiT. SemdgomSi moTxovnebi<br />

bankebis mimarT aisaxeba amortizebuli RirebulebiT efeqturi saprocento<br />

ganakveTis meTodis gamoyenebiT. sakredito institutebidan misaRebi Tanxebi<br />

aisaxeba gaufasurebis danakargebis gamoklebiT.<br />

klientebze gacemuli sesxebi<br />

klientebze gacemuli sesxebi warmoadgens arawarmoebul aqtivebs,<br />

fiqsirebuli, an gansazRvruli gadaxdebiT, romelic ar aris kotirebuli<br />

aqtiur bazarze, garda finansuri aqtivebis sxva kategoriebSi<br />

klasificirebuli aqtivebisa.<br />

<strong>banki</strong>s mier klientebze gacemuli sesxebi, Tavdapirvelad aRiarebas<br />

eqvemdebareba samarTliani RirebulebiT, garigebis yvela xarjis<br />

gaTvaliswinebiT, romlebic dakavSirebulia finansuri aqtivebis Sesyidvasa<br />

da SeqmnasTan. sadac samarTliani RirebulebiT asaxuli anazRaureba ar<br />

udris sesxis samarTlian Rirebulebas. magaliTad, rodesac sesxis gacema<br />

xdeba sabazroze naklebi ganakveTiT, maT Soris sxvaoba aisaxeba rogorc<br />

danakargi sesxis Tavdapirveli aRiarebisas da igi aisaxeba sruli mogebazaralis<br />

angariSSi Sesabamisi danakargebis tipis mixedviT. Sedegad, sesxis<br />

narCeni Rirebuleba aisaxeba amortizebuli RirebulebiT efeqturi<br />

saprocento ganakveTis gamoyenebiT. klientebze gacemuli sesxebi aisaxeba<br />

gaufasurebis rezervis gamoklebiT.<br />

ZiriTadi saSualebebi<br />

ZiriTadi saSualebebis cveTa gamoiqviTeba aqtivebis sabalanso<br />

Rirebulebidan da gamoiyeneba aqtivebis Camosawerad maTi eqspluataciis<br />

vadis amowurvamde. cveTis gaangariSeba warmoebs wrfivi meTodis<br />

safuZvelze Semdegi wliuri ganakveTebis gamoyenebiT:<br />

Senobebi da sxva uZravi qoneba 1%<br />

aveji da mowyobilobebi 15%<br />

kompiuterebi da kavSirgabmulobis mowyobiloba 20%<br />

transporti 20%<br />

sxva 15%<br />

ijariT aRebuli ZiriTadi saSualebebis gaumjobesebis cveTa iTvleba<br />

maTTan dakavSirebuli ijariT aRebuli aqtivebis sasargeblo moxmarebis<br />

periodis mixedviT. remontisa da gaumjobesebis xarjebi aisaxeba<br />

gawevisTanave da miekuTvneba saoperacio xarjebs an eqvemdebareba<br />

kapitalizacias Tu arsebobs amis sakmarisi safuZveli.<br />

18

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

ZiriTadi saSualebebis sabalanso Rirebulebis gadaxedva xdeba TiToeuli<br />

saangariSgebo TariRisaTvis imisaTvis, rom dadgindes aRemateba Tu ara<br />

ZiriTadi saSualebebis sabalanso Rirebuleba maT aRdgeniT Rirebulebas.<br />

aRdgeniTi Rirebuleba aRemateba samarTlian Rirebulebas gayidvis xarjebis<br />

da arsebuli Rirebulebis gamoklebiT. ZiriTadi saSualebebis sabalanso<br />

Rirebulebis aRdgeniT Rirebulebaze gadametebis SemTxvevaSi, aqtivebi<br />

eqvemdebareba Semcirebas maT aRdgeniT Rirebulebamde. gaufasurebiT<br />

miRebuli danakargebis aRiareba xdeba Sesabamis saangariSgebo periodSi da<br />

miekuTvneba saoperacio xarjebs. gaufasurebiT gamowveuli danakargebis<br />

asaxvis Semdeg, xdeba ZiriTadi saSualebebis cveTis koreqtireba Semdgom<br />

periodebSi, imisaTvis rom Tanabrad gadanawildes gaangariSebuli aqtivebis<br />

sabalanso Rirebuleba narCeni Rirebulebis gamoklebiT (Tu aseTi arsebobs)<br />

darCenil sasargeblo moxmarebis periodze.<br />

aramaterialuri aqtivebi<br />

calke Sesyiduli aramaterialuri aqtivebi<br />

calke Sesyiduli aramaterialuri aqtivebi, gansazRvruli moxmarebis vadiT,<br />

aRiricxeba TviTRirebulebiT, dagrovili amortizaciis da gaufasurebis<br />

danakargebis gamoklebiT. amortizaciis gaangariSeba warmoebs wrfivi<br />

meTodis safuZvelze maTi eqspluataciis vadis mixedviT. aramaterialuri<br />

aqtivebis sasargeblo moxmarebis vadis da amortizaciis meTodis gadaxedva<br />

xorcieldeba TiToeuli saangariSgebo periodis bolosaTvis daSvebebSi<br />

nebismieri cvlilebis efeqtis gaTvaliswinebiT. ganusazRvreli vadis mqone<br />

calke Sesyiduli aramaterialuri aqtivebi aisaxeba TviTRirebulebiT<br />

dagrovili gaufasurebis danakargebis gamoklebiT.<br />

aramaterialuri aqtivebi 15% - 20%<br />

aramaterialuri aqtivebis Camowera<br />

C<br />

aramaterialuri aqtivi Camoiwereba realizaciisas, an im SemTxvevaSi Tu<br />

misi gamoyenebis an gayidvis Sedegad ar ivaraudeba momavali ekonomikuri<br />

sargeblis miReba. aramaterialuri aqtivis CamoweriT miRebuli mogeba an<br />

zarali warmoadgens sxvaobas realizaciis Sedegad miRebul wminda fulad<br />

saxsrebsa da aqtivis sabalanso Rirebulebas Soris, romelic aisaxeba<br />

mogebasa da zaralSi aqtivis realizaciisas.<br />

arafinansuri aqtivebis gaufasureba garda gudvilisa<br />

Cveuli saqmianobis procesSi <strong>banki</strong> ganixilavs ZiriTadi saSualebebisa da<br />

gansazRvruli sasargeblo moxmarebis vadis mqone aramaterialur aqtivebs<br />

am aqtivebis gaufasurebis obieqturi maCveneblebis gamovlenis mizniT. aseTi<br />

maCveneblis arsebobis SemTxvevaSi, aqtivis aRdgeniTi Rirebuleba fasdeba<br />

gaufasurebis odenobis gansazRvrisaTvis (aseTis arsebobis SemTxvevaSi). im<br />

SemTxvevaSi, Tu SeuZlebelia individualuri aqtivis aRdgeniTi<br />

Rirebulebis dadgena <strong>banki</strong> gansazRvravs im fuladi saxsrebis generirebis<br />

erTeulis aRdgeniT Rirebulebas, romelsac ganekuTvneba aqtivi.<br />

ganawilebis marTebuli da Tanmimdevruli safuZvlis arsebobis SemTxvevaSi<br />

korporatiuli aqtivebi aseve nawildeba fuladi saxsrebis generirebis<br />

individualur erTeulebze, an am erTeulebis ufro patara jgufebze,<br />

romelTa marTebuli ganawilebis safuZveli arsebobs.<br />

19

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

aRdgeniTi Rirebuleba aris samarTlian Rirebulebas gamoklebuli gayidvis<br />

xarjebi da samomxmareblo Rirebulebas Soris umetesi. gamoyenebiTi<br />

Rirebulebis Sefasebisas momavalSi misaRebi fuladi nakadebi<br />

diskontirebas eqvemdebareba dRevandel Rirebulebamde mogebis<br />

gadasaxadamde arsebuli saprocento ganakveTiT, romelic asaxavs arsebuli<br />

bazris droSi fulis Rirebulebis Sefasebas da iTvaliswinebs aqtivisaTvis<br />

damaxasiaTebel riskebs, romelTa safuZvelze momavalSi misaRebi fuladi<br />

nakadebis koreqtireba ar ganxorcielebula.<br />

im SemTxvevaSi, Tu aqtivis Rirebuleba mis sabalanso Rirebulebaze<br />

naklebia aqtivis sabalanso Rirebuleba mcirdeba mis aRdgeniT<br />

Rirebulebamde. gaufasurebis danakargebi aRiarebas eqvemdebareba mogebasa<br />

da zaralSi, Tu Sesabamisi aqtivi ar aris warmodgenili gadafasebuli<br />

RirebulebiT. aseT SemTxvevaSi gaufasurebis danakargebi aisaxeba, rogorc<br />

Semcireba gadafasebisas.<br />

gaufasurebis gauqmebis SemTxvevaSi aqtivis (an fulis generirebis<br />

erTeulis) sabalanso Rirebuleba izrdeba gauqmebuli TanxiT ise, rom<br />

gazrdilma sabalanso Rirebulebam ar gadaaWarbos narCen Rirebulebas,<br />

romlis aRiarebas adgili eqneboda im SemTxvevaSi, Tu wina wlebSi aqtivis<br />

(an fulis generirebis erTeulis) gaufasurebis danakargebis aRiareba ar<br />

ganxorcieldeboda. gaufasurebis danakargebis gauqmeba dauyovnebliv<br />

aisaxeba mogebasa da zaralSi, Tu Sesabamisi aqtivi ar aisaxeba<br />

gadafasebuli RirebulebiT. aseT SemTxvevaSi gaufasurebis danakargebis<br />

aRdgena ganixileba rogorc gadafasebis zrda.<br />

gadasaxadebi<br />

adebi<br />

mogebis gadasaxadis xarji warmoadgens mimdinare da gadavadebuli<br />

gadasaxadebis xarjebis jams.<br />

mimdinare gadasaxadi<br />

mimdinare gadasaxadis xarji gamoiTvleba wlis dasabegri mogebidan.<br />

dasabegri mogeba gansxvavdeba wminda mogebisgan, romelic asaxulia sruli<br />

mogeba-zaralis angariSSi, vinaidan is ar moicavs Semosavlebisa da<br />

xarjebis im nawils, romelic eqvemdebareba dabegvras an gamoqviTvas wina<br />

wlebSi da agreTve im xarjebs, romelic saerTod ar eqvemdebareba<br />

dabegvras an gamoqviTvas. <strong>banki</strong>s mimdinare gadasaxadis xarji<br />

gaangariSebulia im sagadasaxado ganakveTiT, romelic moqmedebda<br />

angariSgebis periodisaTvis.<br />

20

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

gadavadebuli gadasaxadi<br />

gadavadebuli gadasaxadi warmoiqmneba finansur angariSgebaSi asaxuli<br />

finansuri aqtivebisa da valdebulebebis narCen RirebulebaTa da mogebis<br />

gaangariSebisTvis gamoyenebul dasabegr bazas Soris arsebuli droebiTi<br />

sxvaobebis safuZvelze. gadavadebuli sagadasaxado valdebulebebi<br />

Cveulebriv aRiarebas eqvemdebareba yvela droebiTi sxvaobisaTvis, xolo<br />

gadavadebuli sagadasaxado aqtivebi aRiarebas eqvemdebareba imdenad,<br />

ramdenadac arsebobs safuZvliani molodini imisa, rom banks eqneba<br />

dasabegri mogeba, romlis mimarTac moxdeba gamosaqviTi droebiTi sxvaobis<br />

gamoyeneba. aqtivebis da valdebulebebis aRiareba ar xdeba, Tu droebiTi<br />

sxvaoba gamowveulia aqtivebis da valdebulebebis pirveladi aRiarebiT im<br />

operaciebSi (sawarmoTa gaerTianebis garda), romelic zemoqmedebas ar<br />

axdens rogorc dasabegr mogebaze, aseve buRaltrul mogebaze.<br />

gadavadebuli sagadasaxado valdebulebebis aRiareba xdeba droebiTi<br />

sxvaobebis gaTvaliswinebiT, rac Tavs iCens investiciebSi Svilobil<br />

kompaniebsa da mekavSire sawarmoebSi da erTobliv sawarmoTa wilSi, im<br />

SemTxvevis gamoklebiT, rodesac <strong>banki</strong> akontrolebs cvlilebas da axlo<br />

momavalSi am droebiTi sxvaobis rezervis warmoqmna ar aris navaraudebi.<br />

amgvar investiciebTan da wilTan dakavSirebuli gamosaqviTi droebiTi<br />

sxvaobebidan warmoqmnili gadavadebuli sagadasaxado aqtivebi aRiarebas<br />

eqvemdebareba, Tu sagadasaxado mogeba droebiTi sxvaobis mogebis<br />

utilizaciisaTvis savaraudod sakmarisi iqneba da axlo momavalSi am<br />

droebiTi sxvaobis rezervis warmoqmna ivaraudeba.<br />

gadavadebuli sagadasaxado aqtivebis sabalanso Rirebuleba eqvemdebareba<br />

gadaxedvas yoveli saangariSgebo periodisaTvis da mcirdeba imdenad,<br />

ramdenadac aRar arsebobs sakmarisi dasabegri mogebis molodini, romelic<br />

gamoyenebuli iqneba yvela aqtivis an aqtivebis nawilis aRsadgenad.<br />

gadavadebuli gadasaxadis aqtivebi da valdebulebebi iangariSeba im<br />

sagadasaxado ganakveTiT, romelic mosalodnelia valdebulebis<br />

gastumrebis an aqtivis realizebis periodisaTvis im sagadasaxado<br />

ganakveTis safuZvelze (sagadasaxado kanonmdebloba), romelic ZalaSi<br />

Sevida saangariSgebo periodis bolosaTvis. gadavadebuli sagadasaxado<br />

valdebulebebisa da aqtivebis Sefaseba asaxavs sagadasaxado Sedegebs,<br />

romlebic moyveba saangariSgebo periodis bolos <strong>banki</strong>s mier aqtivebisa da<br />

valdebulebebis sabalanso Rirebulebis aRdgenas, an dafarvas.<br />

mimdinare da gadavadebuli gadasaxadeb<br />

ebi<br />

mimdinare da gadavadebuli gadasaxadebi aisaxeba mogebasa da zaralSi,<br />

garda im SemTxvevebisa, rodesac is dakavSirebulia uSualod kapitalTan.<br />

aseT SemTxvevaSi mimdinare da gadavadebuli gadasaxadebi Sesabamisad<br />

aisaxeba sxva srul mogeba-zaralSi, an pirdapir kapitalSi.<br />

21

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

saoperacio gadasaxadebi<br />

<strong>saqarTvelo</strong>s aseve gaaCnia sxva gadasaxadebi, romlebic ganisazRvreba <strong>banki</strong>s<br />

saqmianobidan gamomdinare. es gadasaxadebi sruli mogeba-zaralis angariSSi<br />

aisaxeba rogorc saoperacio xarjebis nawili.<br />

rezervebi<br />

ebi<br />

rezervebis aRiareba xdeba maSin, rodesac banks aqvs mimdinare (iuridiuli<br />

an pirobiTi) valdebulebebi, romlebic warmoiSva warsuli movlenebis<br />

Sedegad da romelTa dafarvisaTvis SesaZlebelia saWiro gaxdes<br />

ekonomikuri sargeblis matarebeli resursebis gadineba da aRniSnuli<br />

valdebulebis Sefaseba SesaZlebelia sakmarisi sizustiT.<br />

rezervad aRiarebuli Tanxa warmoadgens anazRaurebis saukeTeso Sefasebas,<br />

romelic saWiroa valdebulebis dasafarad finansuri mdgomareobis<br />

angariSis Sedgenis TariRisaTvis valdebulebis garSemo riskebisa da<br />

uzustobebis arsebobis gaTvaliswinebiT. im SemTxvevaSi, Tu rezervi<br />

gamoiTvleba fuladi saxsrebis moZraobidan maTi sabalanso Rirebuleba<br />

warmoadgens fuladi saxsrebis mimdinare Rirebulebas (sadac arsebiTia<br />

fulis Rirebuleba droSi).<br />

im SemTxvevaSi Tu mosalodnelia, rom yvela ekonomikuri sargebeli,<br />

romelic saWiroebs rezervis formirebas, daifareba mesame mxaris mier,<br />

moTxovnebi aisaxeba aqtivebSi, rodesac gadaxda sarwmunoa da moTxovnis<br />

Sefaseba SesaZlebelia sakmarisi sizustiT.<br />

pirobiTi valdebulebebi<br />

pirobiTi valdebulebebi ar aisaxeba finansuri mdgomareobis angariSSi,<br />

magram warmodgenilia angariSsworebisas saxsrebis nebismieri gadinebis<br />

SesaZleblobis arsebobamde. pirobiTi aqtivi finansuri mdgomareobis<br />

angariSSi ar aisaxeba, magram warmodgenilia finansuri angariSgebis<br />

SeniSvnebSi im SemTxvevaSi, Tu ekonomikuri mogebis miRebaa navaraudevi.<br />

uzrunvelyofa<br />

<strong>banki</strong> uzrunvelyofas iTxovs klientebis valdebulebebze, sadac es iTvleba<br />

marTebulad. Cveulebriv uzrunvelyofa gulisxmobs klientis aqtivebis<br />

dagiravebas da banks aZlevs am aqtivebis moTxovnis uflebas, rogorc<br />

arsebul, aseve momaval valdebulebebze.<br />

klientis angariSebi<br />

klientis angariSebi Tavdapirvelad aRiarebas eqvemdebareba samarTliani<br />

RirebulebiT. SemdgomSi misaRebi Tanxebi aisaxeba amortizebuli<br />

RirebulebiT da nebismieri sxvaoba wminda Semosavalsa da dafarul Tanxebs<br />

Soris aisaxeba sruli mogeba-zaralis angariSSi valis saboloo gadaxdamde,<br />

efeqturi saprocento ganakveTis meTodis gamoyenebiT.<br />

22

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

saaqcio kapitali<br />

saaqcio kapitalSi Senatanis aRiareba xdeba TviTRirebulebiT. axali<br />

aqciebis gamoSvebasTan dakavSirebuli gare xarjebi, sawarmoTa gaerTianebis<br />

garda, akldeba kapitals yvela dakavSirebuli mogebis gadasaxadis<br />

gamoklebis Semdeg.<br />

ucxouri valutis gadafaseba<br />

ucxour valutaSi denominirebuli fuladi aqtivebisa da valdebulebebis<br />

erovnul valutaSi gadafaseba xdeba finansuri mdgomareobis angariSis<br />

Sedgenis TariRisaTvis bankTaSoris birJaze dafiqsirebuli kursiT. ucxour<br />

valutaSi denominirebuli garigebebi aisaxeba garigebis TariRisaTvis<br />

moqmedi kursis Sesabamisad. ucxour valutaSi ganxorcielebuli<br />

operaciebis gacvliT gamowveuli mogeba an zarali aisaxeba wminda mogebaSi<br />

ucxouri valutiT ganxorcielebul operaciebze.<br />

valutis gacvliTi kurseb<br />

ebi<br />

qvemoT mocemulia wlis bolosaTvis arsebuli gacvliTi kursebi, romlebic<br />

bankma gamoiyena finansuri angariSgebis momzadebisas:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

lari/1 aSS dolari 1.7728 1.6858<br />

lari /1 evro 2.3500 2.4195<br />

xelmZRvanelobis gansjis sferoebi da Sefasebebis arasarwmunoobis wyaro<br />

<strong>banki</strong>s buRaltruli politikis gamoyenebisas, romelic aRwerilia me-2<br />

SeniSvnaSi xelmZRvaneloba valdebulia ganixilos, Seafasos da gaakeTos<br />

daSvebebi aqtivebisa da valdebulebebis sabalanso RirebulebasTan<br />

dakavSirebiT, romlebic sxva wyaroebidan ar ikveTeba. xelmZRvanelobis<br />

Sefaseba da Sesabamisi daSvebebi efuZneba istoriul gamocdilebas da<br />

mraval sxva faqtors, romlebic marTebulad iTvleba. faqtiuri Sedegebi<br />

SeiZleba gansxvavdebodes am Sefasebebisgan.<br />

Sefasebebi da Sesabamisi daSvebebi fasdebaUsawarmos uwyvetobis daSvebis<br />

principiT. buRaltruli Sefasebebis Sesworeba aRiarebas eqvemdebareba im<br />

periodisaTvis, rodesac xdeba Sesworeba, Tu Sesworeba exeba mxolod am<br />

periods, xolo im SemTxvevaSi Tu igi exeba mimdinare da momaval periodebs<br />

Sesabamisad Sesworeba moxdeba mimdinare da Semdgom periodebSi.<br />

23

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

buRaltruli politikebis gamoyenebis kritikuli gansja<br />

Semdegi sakiTxebi warmoadgens kritikuli gansjis sagans, im Sefasebebis<br />

garda (ixileT qvemoT), romlebic direqtorebma gaakeTes <strong>banki</strong>s<br />

buRaltruli aRricxvis politikebis gamoyenebis procesSi da romelTac<br />

mniSvnelovani gavlena moaxdines finansur angariSgebaSi warmodgenil<br />

Tanxebze.<br />

dafarvis vadamde flobili finansuri aqtivebi<br />

direqtorebma ganixiles <strong>banki</strong>s dafarvis vadamde flobili finansuri<br />

aqtivebi kapitalis SenarCunebisa da likvidobis moTxovnebis WrilSi da<br />

daadastures, rom banks gaaCnia ganzraxva da unari flobdes maT dafarvis<br />

vadamde. 2010 da 2009 wlebis 31 dekembris mdgomareobiT dafarvis vadamde<br />

flobili finansuri aqtivebis sabalanso Rirebuleba Sesabamisad Seadgens<br />

14,153 aTas da 15,695 aTas lars. am aqtivebis Sesaxeb detaluri informacia<br />

warmodgenilia me-13 SeniSvnaSi.<br />

Sefasebebis arasarwmunoobis umTavresi wyaroebi<br />

qvemoT warmodgenilia saangariSgebo periodis bolos Sefasebis<br />

arasarwmunoobis momaval da sxva ZiriTad wyaroebTan dakavSirebuli<br />

Semdegi umTavresi daSvebebi, romlebic atareben aqtivebisa da<br />

valdebulebebis sabalanso Rirebulebis arsebiTi koreqtirebis<br />

mniSvnelovan risks momavali finansuri wlis ganmavlobaSi.<br />

sesxebis gaufasurebis danakargebis rezervi<br />

<strong>banki</strong> regularulad ganixilavs sakuTar sesxebs gaufasurebis Sefasebis<br />

mizniT. gaufasurebis danakargebis aRiarebis mizniT <strong>banki</strong> sakuTari<br />

sesxebisa da moTxovnebis portfelSi adgens sesxebis gaufasurebis rezervs.<br />

<strong>banki</strong> sesxebis gaufasurebis rezervTan dakavSirebul buRaltrul daSvebebs<br />

miiCnevs Seusabamobis mTavar wyarod, radgan (I) arsebobs didi albaToba<br />

maTi perioduli cvlilebisa, imis gamo rom momavali gadauxdelobis<br />

Sefaseba da gaufasurebul sesxebTan da avansebTan dakavSirebuli<br />

danakargebis gansazRvra dafuZnebulia im periodisTvis arsebul<br />

informaciaze da (II) <strong>banki</strong>s mier gansazRvrul danakargebsa da realur<br />

danakargebs Soris nebismieri mniSvnelovani sxvaoba gamoiwvevs <strong>banki</strong>s<br />

mxridan rezervebis iseT koreqtirebas, romelmac mniSvnelovani Tanxis<br />

SemTxvevaSi SeiZleba arsebiTi gavlena iqonios momaval finansur<br />

angariSgebaze.<br />

24

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

<strong>banki</strong>s xelmZRvaneloba eyrdnoba profesiul gansjas nebismieri<br />

gaufasurebis dasadgenad im SemTxvevaSi, Tu msesxebeli finansuri<br />

problemebis winaSe aRmoCnda da istoriuli gamocdilebis monacemebi<br />

msgavsi msesxeblebis Sesaxeb mwiria. <strong>banki</strong> fuladi saxsrebis moZraobaSi<br />

cvlilebebs gansazRvravs wina periodis gamocdilebaze da xelmisawvdom<br />

monacemebze dayrdnobiT, romlebic miuTiTebs uaryofiT cvlilebebze<br />

jgufSi Semavali msesxeblis gadaxdisunarianobis da adgilobrivi<br />

ekonomikuri pirobebis gaTvaliswinebiT, romlebic ukavSirdeba jgufSi<br />

Semavali aqtivebis amoRebis SesaZleblobis ar arsebobas. xelmZRvaneloba<br />

iyenebs daSvebebs im aqtivebis istoriul danakargebze dayrdnobiT, romelTa<br />

sakredito riskebis maxasiaTeblebi da gaufasurebis obieqturi maCveneblebi<br />

msgavsia sesxebis mocemuli jgufisaTvis. <strong>banki</strong> iyenebs xelmZRvanelobis<br />

profesiul gansjas da akoreqtirebs sesxebis jgufis Sesaxeb arsebul<br />

monacemebs im mimdinare garemoebebis gaTvaliswinebiT, romlebic aqamde ar<br />

asaxula istoriul monacemebSi. sesxebis portfelis gaufasurebis<br />

Sefasebisas <strong>banki</strong> iyenebs rogorc individualuri, aseve jgufuri Sefasebis<br />

midgomas.<br />

finansuri aqtivebis gaufasurebis rezervi finansur angariSgebaSi<br />

ganisazRvra arsebuli ekonomikuri da politikuri pirobebis safuZvelze.<br />

<strong>banki</strong>saTvis am etapze rTulia imis prognozi Tu ra cvlilebebia<br />

mosalodneli am pirobebSi <strong>saqarTvelo</strong>Si da ra gavlena eqneba momaval<br />

periodSi am cvilebebs finansuri aqtivebis gaufasurebis rezervis<br />

adeqvaturobaze.<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT gacemulma sesxebma mTlianad<br />

Seadgina 10,116 da 312 aTasi lari Sesabamisad, xolo gaufasurebis<br />

danakargebis rezervma Seadgina 58 aTasi da nuli lari Sesabamisad.<br />

ZiriTadi saSualebebis sasargeblo moxmarebis periodi<br />

ZiriTadi saSualebebi warmodgenilia TviTRirebulebiT dagrovili cveTisa<br />

da dagrovili gaufasurebis danakargebis gamoklebiT. ZiriTadi<br />

saSualebebis sasargeblo moxmarebis periodis dadgena warmoadgens<br />

xelmZRvanelobis msjelobis sagans msgavs aqtivebTan arsebul<br />

gamocdilebaze dayrdnobiT. aqtivis sasargeblo moxmarebis periodis<br />

dadgenisas xelmZRvaneloba iTvaliswinebs mosalodneli moxmarebis,<br />

savaraudo teqnikur moZvelebas, fizikuri moxmarebis periodsa da cveTas,<br />

agreTve aqtivis fizikur saoperacio garemos. CamoTvlili pirobebidan<br />

romelime erTi pirobis cvlilebam, an Sefasebis cvlilebam SeiZleba<br />

gamoiwvios cveTis momavali ganakveTis koreqtirebis aucilebloba.<br />

gadasaxadebi<br />

<strong>banki</strong>s xelmZRvanelobam saangariSgebo TariRisaTvis Seqmna gadavadebuli<br />

gadasaxadis aqtivebis gadafasebis rezervi, vinaidan naklebad savaraudoa<br />

rom momdevno 3 wlis ganmavlobaSi ganxorcieldes gadavadebuli<br />

gadasaxadis aqtivebis realizeba.<br />

gadasaxadebi ganxilulia me-8 da 21-e SeniSvnebSi.<br />

25

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

standartebi da interpretaciebi, romlebic gavlenas axdens<br />

mimdinare<br />

periodSi (da/an wina periodeb<br />

ebSi) warmodgenil Tanxebze<br />

mimdinare periodSi miRebul iqna Semdegi axali da Sesworebuli<br />

standartebi da interpretaciebi, romlebmac gavlena moaxdines mocemul<br />

finansur angariSgebaSi warmodgenil Tanxebze. mocemul TavSi<br />

waromdgenilia detaluri informacia im standartebisa da interpretaciebis<br />

Sesaxeb, romlebic gaTvaliswinebul iqna mocemul finansur angariSgebaSi,<br />

magram gavlena ar mouxdenia warmodgenil Tanxebze: fa<strong>ss</strong>-is axali da<br />

Sesworebuli standartebi, romlebsac arsebiTi gavlena ar mouxdenia<br />

finansur angariSgebaze.<br />

axali da Sesworebuli standartebi, , romlebsac arsebiTi gavlena ar<br />

mouxdeniaT finansur angariSgebaze<br />

mocemul finansur angariSgebaSi gaTvaliswinebul iqna Semdegi axali da<br />

Sesworebuli standartebi da interpretaciebi. maT miRebas mniSvnelovani<br />

gavlena ar mouxdenia finansur angariSgebaSi warmodgenil Tanxebze, Tumca<br />

SeiZleba imoqmedos momavali garigebebis aRricxvaze:<br />

fa<strong>ss</strong> 5 ,,gasayidad<br />

gankuTvnili<br />

grZelvadiani aqtivebi<br />

da Sewyvetili<br />

operaciebi“-s cvlileba<br />

(2009 wels gamoSvebuli<br />

fa<strong>ss</strong>-s gaumjobesebis<br />

nawili)<br />

fa<strong>ss</strong> 5-is cvlileba ganmartavs, rom wardgenis<br />

moTxovna fa<strong>ss</strong>-is Sesabamisad, garda fa<strong>ss</strong> 5-isa ar<br />

exeba grZelvadian aqtivebs (an sarealizacio<br />

jgufs), romlebic klasificirdeba rogorc<br />

gasayidad gankuTvnili, an Sewyvetili operaciebi,<br />

im SemTxvevis garda, rodesac fa<strong>ss</strong> moiTxovs (I)<br />

specialur wargenas grZelvadian aqtivebTan da<br />

valdebulebebTan (an sarealizacio jgufebTan)<br />

mimarTebaSi, romlebic klasificirebulia<br />

gasayidad gankuTvnil aqtivebad, an Sewyvetil<br />

operaciebad, an (II) sarealizacio jgufSi Semavali<br />

im aqtivebisa da valdebulebebis Sefasebis<br />

wardgenas, romlebic ar akmayofileben fa<strong>ss</strong> 5-is<br />

Sefasebis moTxovnebs da finansur angariSgebaSi<br />

maTi wardgena ar ganxorcielebula.<br />

zemoT mocemul ganmartebebs finansur<br />

angariSgebaze gavlena ar hqonia.<br />

ba<strong>ss</strong> 1 ,,finansuri ba<strong>ss</strong> 1-is cvlileba ganmartavs, rom valdebulebis<br />

anagriSgebis wardgena”-s savaraudo dafarva kapitalis gamoSvebis<br />

cvlileba (2009 wels saSualebiT ar Seesabameba mis mimdinared, an<br />

gamoSvebuli fa<strong>ss</strong>-s grZelvadianad klasifikacias.<br />

gaumjobesebis nawili)<br />

26

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

ba<strong>ss</strong> 7 ,,fuladi<br />

saxsrebis moZraobis<br />

angariSi”-s cvlileba<br />

(2009 wels gamoSvebuli<br />

fa<strong>ss</strong>-s gaumjobesebis<br />

nawili)<br />

fa<strong>ss</strong> 7,,finansuri<br />

instrumentebi:<br />

wardgena”-s cvlileba<br />

(2010 wels gamoSvebuli<br />

fa<strong>ss</strong>-s gaumjobesebis<br />

nawili)<br />

ba<strong>ss</strong> 7-is cvlileba ganmartavs, rom mxolod is<br />

xarjebi, romlebic ukavSirdeba finansuri<br />

mdgomareobis angariSSi aRiarebul aqtivebs,<br />

fuladi saxsrebis moZraobis angariSSi SeiZleba<br />

klasificirebul iqnas, rogorc sainvesticio<br />

saqmianoba. ba<strong>ss</strong> 7-is cvlilebebis gamoyenebas ar<br />

gamouwvevia cvlileba fuladi saxsrebis gadinebis<br />

wardgenaSi.<br />

fa<strong>ss</strong> 7-is cvlileba ganmartavs sakredito riskisa<br />

da warmodgenili uzrunvelyofis ganmartebis<br />

aucilebel dones da aTavisuflebs wardgenis<br />

Zveli moTxovnebisgan im sesxebTan mimarTebaSi,<br />

romelTa pirobebis SeTanxmeba Seicvala.<br />

ba<strong>ss</strong> 1 ,,finansuri ba<strong>ss</strong> 1-is cvlileba ganmartavs, rom sawarmos<br />

anagriSgebis wardgena”-s SeuZlia airCios, Tu sad waradgens sxva sruli<br />

cvlileba (2010 wels mogeba-zaralis erTeulis savaldebulo analizs –<br />

gamoSvebuli fa<strong>ss</strong>-s kapitalSi cvlilebebis angariSSi Tu finansur<br />

gaumjobesebis nawili) angariSgebasTan arsebul SeniSvnebSi. bankma<br />

cvlilebebi Seitana maTi ZalaSi Sesvlis<br />

TariRamde (2011 wlis 1 ianvriT dawyebuli<br />

periodisaTvis). cvlilebebi Setanil iqna<br />

retrospeqtulad.<br />

27

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

gamocemuli da jer ar miRebuli axali da Sesworebuli fa<strong>ss</strong> standartebi<br />

banks ar gauTvaliswinebia Semdegi axali da Sesworebuli finansuri<br />

angariSgebis saerTaSoriso standartebi, romlebic gamocemuli iyo, magram<br />

jer ar iyo ZalaSi Sesuli:<br />

• fa<strong>ss</strong> 9 (Sesworda 2010 wels) finansuri instrumentebi<br />

fa<strong>ss</strong> 9 wardgenili proeqti ,,finansuri instrumentebi”, romelic gamoica<br />

2009 wlis noemberSi da Sesworda 2010 wels Semoaqvs axali moTxovnebi<br />

finansuri aqtivebisa da valdebulebebis klasifikaciasa da SefasebasTan<br />

da aRiarebis gauqmebasTan mimarTebaSi.<br />

• fa<strong>ss</strong> 9 moiTxovs, rom yvela aRiarebuli finansuri aqtivi, romelsac<br />

exeba ba<strong>ss</strong> 39 ,,finansuri instrumentebi: aRiareba da Sefaseba” Sefasdes<br />

an amortizebuli, an samarTliani RirebulebiT. kerZod, savalo<br />

investiciebi, romlebsac biznes modelis Sesabamisad iyeneben<br />

kontraqtiT gaTvaliswinebuli fuladi saxsrebis miRebis mizniT, da<br />

romelTac gaaCniaT kontraqtiT gaTvaliswinebuli fuladi nakadebi,<br />

romlebic warmoadgens ZiriTadi Tanxisa da darCenil ZiriTad Tanxebze<br />

daricxuli procentis gadaxdebs, zogadad aisaxeba amortizebuli<br />

RirebulebiT angariSgebis Sesabamisi periodis bolos. yvela sxva<br />

savalo investicia aisaxeba samarTliani RirebulebiT angariSgebis<br />

Sesabamisi periodis bolos.<br />

fa<strong>ss</strong> 9-s yvelaze mniSvnelovani gavlena finansuri valdebulebebis<br />

klasifikaciasa da SefasebasTan mimarTebaSi ukavSirdeba (mogebasa da<br />

zaralSi samarTliani RirebulebiT asaxuli) finansuri valdebulebis<br />

samarTliani Rirebulebis iseTi c vlilebis asaxvas, romelic<br />

gamowveulia am valdebulebis sakredito riskis cvlilebiT. kerZod,<br />

fa<strong>ss</strong> 9-s gaTvaliswinebisas, finansuri valdebulebebis SemTxvevaSi,<br />

romlebic mogebasa da zaralSi samarTliani RirebulebiT aisaxeba,<br />

samarTliani Rirebulebis cvlilebis Tanxa am valdebulebis sakredito<br />

riskis cvlilebis SemTxvevaSi aisaxeba sxva srul mogeba-zaralSi,<br />

garda im SemTxvevebisa, rodesac amgvari aRiareba gamoiwvevs, an gazrdis<br />

buRaltrul Seusabamobas mogebasa da zaralSi. finansuri<br />

valdebulebis sakredito riskis cvlilebis efeqti samarTlian<br />

Rirebulebaze ar reklasificirdeba mogebasa da zaralSi. wina<br />

periodebSi, ba<strong>ss</strong> 39-is safuZvelze mogebasa da zaralSi samarTliani<br />

RirebulebiT asaxuli finansuri valdebulebis samarTliani<br />

Rirebulebis cvlilebis erTiani Tanxa aRiarebas eqvemdebareboda<br />

mogebasa da zaralSi.<br />

fa<strong>ss</strong> 9 ZalaSia 2013 wlis 1 ianvriT dawyebuli periodisaTvis adre<br />

gamoyenebis daSvebiT.<br />

28

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

xelmZRvanelobas miaCnia, rom fa<strong>ss</strong> 9-s, romelic ZalaSi Seva 2013 wlis 1<br />

ianvriT dawyebuli wliuri saangariSgebo periodisaTvis momzadebul<br />

<strong>banki</strong>s finansur angariSgebaSi da axal standartebs mniSvnelovani<br />

gavlena eqnebaT <strong>banki</strong>s mier warmodgenil finansuri aqtivebisa da<br />

valdebulebebis Tanxebze. Tumca SeuZlebelia am gavlenis Sefaseba<br />

detaluri mimoxilvis dasrulebamde.<br />

• fa<strong>ss</strong> 7-is 7<br />

Sesworeba, wardgena – finansuri aqtivebis gadatana<br />

fa<strong>ss</strong> 7-is Sesworeba saxelwodebiT wardgena – finansuri aqtivebis<br />

gadatana zrdis wardgenis moTxovnebs finansuri aqtivebis gadatanis<br />

garigebasTan mimarTebaSi. es cvlilebebi gamiznulia finansuri aqtivis<br />

gadatanisas riskisadmi daqvemdebarebis meti gamWvirvalobis<br />

uzrunvelsayofad, Tumca gadamcemi garkveul doneze itovebs aqtivTan<br />

dakavSirebul riskebs. Sesworebebi aseve moiTxovs wardgenas, im<br />

SemTxvevaSi, Tu finansuri aqtivebis gadatana Tanabrad ar nawildeba<br />

Sesabamis periodze.<br />

xelmZRvaneloba miiCnevs, rom fa<strong>ss</strong> 7-is mocemuli cvlilebebi ar<br />

moaxdens mniSvnelovan gavlenas <strong>banki</strong>s mier moTxovnebis wardgenaze.<br />

fa<strong>ss</strong> 7 ZalaSia 2011 wlis 1 ivnisiT dawyebuli wliuri saangariSgebo<br />

periodisaTvis.<br />

• ba<strong>ss</strong> 24 (Sesworda 2009 wels) dakavSirebuli mxareebis wardgena<br />

ba<strong>ss</strong> 24 dakavSirebuli mxareebis wardgena (Sesworda 2009 wels) cvlis<br />

dakavSirebuli mxareebis ganmartebas. amartivebs saxelmwifosTan<br />

dakavSirebuli sawarmoebis ganmartebebs.<br />

ba<strong>ss</strong> 24-Si (Sesworda 2009 wels) wardgenisagan gaTavisuflebas gavlena<br />

ar mouxdenia bankze, vinaidan igi ar aris saxelmwifosTan<br />

dakavSirebuli sawarmo. Tumca, mocemul finansur angariSgebaSi<br />

warmodgenil dakavSirebul mxareebTan garigebebze da naSTebze gavlena<br />

SeiZleba moaxdinos momaval saangariSgebo periodSi standartis<br />

Sesworebuli versiis gamoyenebam, vinaidan zogierTi kontragenti,<br />

romelic wina periodSi ar Seesabameboda dakavSirebuli mxaris<br />

ganmartebas SeiZleba moeqces standartis farglebSi. ba<strong>ss</strong> 24 ZalaSia<br />

2011 wlis 1 ianvriT an mis Semdeg dawyebuli saangariSgebo<br />

periodisaTvis, adre gamoyenebis daSvebiT.<br />

29

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

3. wminda saprocento Semosavali<br />

S<br />

2010<br />

wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

2009 9 wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

saprocento Semosavali moicavs:<br />

saprocento Semosavali amortizebuli<br />

RirebulebiT asaxul finansur aqtivebze:<br />

- saprocento Semosavali gaufasurebul<br />

finansuri aqtivebze 69 -<br />

- saprocento Semosavali finansur<br />

aqtivebze, romlebis ar aris<br />

gaufasurebuli 1,372 1,484<br />

sul saprocento Semosavali 1,441 1,484<br />

saprocento Semosavali amortizebuli<br />

RirebulebiT asaxul finansur aqtivebze<br />

moicavs:<br />

saprocento Semosavali dafarvis vadamde<br />

flobil investiciebze 922 1,354<br />

saprocento Semosavali klientebze<br />

gacemul sesxebze 444 36<br />

saprocento Semosavali bankebis mimarT<br />

moTxovnebze 74 75<br />

saprocento Semosavali garantiebze 1 19<br />

sul saprocento Semosavali 1,441 1,484<br />

saprocento xarji moicavs:<br />

saprocento xarji amortizebuli<br />

RirebulebiT asaxul finansur<br />

valdebulebebze Seadgens:<br />

procenti klientis angariSebze (247) (83)<br />

procenti bankebis mimarT valdebulebebze (21) (2)<br />

sul saprocento xarji (268) (85)<br />

wminda saprocento Semosavali saprocento<br />

sargeblis momtan finansur aqtivebze 1,173 1,399<br />

30

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

4. gaufasurebis danakargebis rezervi<br />

gaufasurebis danakargebis rezervis moZraoba saprocento Semosavlis mqone<br />

aqtivebze Seadgens:<br />

klientebze<br />

gacemuli<br />

sesxebi<br />

dekemberi 31, 2008 -<br />

rezervis xarjis aRiareba -<br />

dekemberi 31, 2009 -<br />

rezervis xarjis aRiareba 58<br />

dekemberi 31, 2010 58<br />

5. wminda mogeba<br />

ucxouri valutiT ganxorcielebul operaciebze<br />

wminda mogeba ucxouri valutiT ganxorcielebul operaciebze moicavs:<br />

2010<br />

wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

2009 wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

savaWro, wminda 26 11<br />

ararealizebuli sakurso sxvaoba, wminda 1 (6)<br />

sul wminda mogeba ucxouri valutiT<br />

ganxorcielebul operaciebze<br />

27 5<br />

31

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

6. sakomisio Semosavlebi da xarjebi<br />

sakomisio Semosavlebi da xarjebi moicavs:<br />

2010 wlis<br />

31 1 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

2009 wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

sakomisio Semosavlebi:<br />

naRd fulTan dakavSirebuli operaciebi 18 5<br />

angariSsworebis sakomisio 17 4<br />

operaciebi plastikuri baraTebiT 12 5<br />

sxva 11 2<br />

sul sakomiso Semosavlebi 58 16<br />

sakomisio xarjebi:<br />

angariSsworebis sakomisio (39) (16)<br />

plastikuri baraTebiT moimsaxureba (17) (2)<br />

naRd fulTan dakavSirebuli operaciebi - (2)<br />

sxva - (1)<br />

sul sakomisio xarjebi (56) (21)<br />

7. saoperacio xarjebi<br />

saoperacio xarjebi moicavs:<br />

2010 wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

2009 wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

xelfasebi da premiebi 2,121 2,380<br />

cveTa da amortizacia 673 553<br />

saoperacio lizingi 123 177<br />

dacvis xarjebi 113 136<br />

sareklamo xarjebi 103 23<br />

profesiuli momsaxureba 83 79<br />

komunikaciis xarjebi 65 68<br />

gadasaxadebi, mogebis gadasaxadis garda 58 261<br />

komunaluri xarjebi 39 42<br />

mivlinebis xarjebi 38 34<br />

dazRvevis xarjebi 13 12<br />

sakancelario xarjebi 6 5<br />

ZiriTadi saSualebebis SekeTeba 3 17<br />

sxva xarjebi 321 338<br />

sul saoperacio xarjebi 3,759 4,125<br />

32

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

8. mogebis gadasaxadi<br />

<strong>banki</strong> sagadasaxado angariSgebas awarmoebs sagadasaxado angariSebis<br />

safuZvelze, romelic mzaddeba finansuri angariSgebis saerTaSoriso<br />

standartebis Sesabamisad.<br />

garkveuli xarjebis arasagadasaxado mizniT gamoviqviTvisa da<br />

gadasaxadisagan gaTavisuflebuli Semosavlebidan gamomdinare, <strong>banki</strong><br />

mudmivad ganicdis sagadasaxado gansxvavebebs.<br />

finansuri angariSgebis miznebisaTvis gadavadebuli gadasaxadebi asaxavs<br />

aqtivebisa da valdebulebebis sabalanso Rirebulebas da sagadasaxado<br />

miznebisaTvis gamoyenebul Tanxebs Soris droebiTi sxvaobebis wminda<br />

sagadasaxado efeqtebs. 2010 da 2009 wlebis 31 dekembris mdgomareobiT<br />

arsebuli droebiTi sxvaobebi ZiriTadad dakavSirebulia Semosavlebisa da<br />

xarjebis aRiarebis gansxvavebul meTodebTan da garkveuli aqtivebis<br />

aRricxul RirebulebasTan.<br />

2010 da 2009 wlebis monacemebis Sedarebisas gamoyenebuli sagadasaxado<br />

ganakveTi warmoadgens mogebis gadasaxadis 15%-ian ganakveTs, romelsac<br />

<strong>saqarTvelo</strong>s sagadasaxado kanonmdeblobis safuZvelze korporatiuli<br />

sawarmoebi ixdian dasabegr mogebaze.<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT droebiTi sxvaobebi Seadgens:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

dasaqviTi<br />

droebiTi sxvaoba:<br />

sxva operaciebis rezervebi 1,415 1,415<br />

sxva aqtivebi 241 272<br />

sul dasaqviTi<br />

droebiTi sxvaoba 1,656 1,687<br />

dasabegri droebiTi sxvaoba:<br />

ZiriTadi saSualebebi 10 (661)<br />

sxva operaciebis rezervi (8) (6)<br />

sesxebze danakargebis rezervi (143) (6)<br />

sul dasabegri droebiTi sxvaoba (141) (673)<br />

wminda gadavadebuli dasabegri droebiTi sxvaoba 1,515 1,014<br />

zaralis gadatana momaval periodze<br />

15%-iani sagadasaxado ganakveTiT 5,639 3,568<br />

wminda gadavadebuli sagadasaxado aqtivi kanoniT<br />

gansazRvruli 15%-iani sagadasaxado ganakveTiT 860 475<br />

gadavadebuli sagadasaxado aqtivebis rezervi (112) -<br />

wminda gadavadebuli sagadasaxado aqtivi 748 475<br />

33

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

kavSiri sagadasaxado xarjebsa da buRaltrul mogebas Soris, 2010 da 2009<br />

wlis 31 dekembriT dasrulebuli wlebisaTvis, aixsneba Semdegnairad:<br />

2010<br />

wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

2009 wlis<br />

31 dekembriT<br />

dasrulebuli<br />

wlisaTvis<br />

zarali mogebis gadasaxadamde (2,610) (4,141)<br />

kanoniT gansazRvruli gadasaxadis<br />

ganakveTi (15%) (391) (409)<br />

gadavadebuli sagadasaxado aqtivebis Camowera 112 -<br />

mudmivi cvlilebebis sagadasaxado efeqti 6 35<br />

mogebis gadasaxadis xarji (273) (374)<br />

mimdinare mogebis gadasaxadis xarji - -<br />

gadavadebuli sagadasaxado valdebulebebis aRdgena (273) (374)<br />

mogebis gadasaxadis sargebeli (273) (374)<br />

gadavadebuli mogebis sagadasaxad<br />

gadasaxado aqtivi 2010 2009<br />

ianvari 1 - gadavadebuli sagadasaxado aqtivi 475 101<br />

gadavadebuli sagadasaxado aqtivis zrda asaxuli<br />

sruli mogeba-zaralis angariSSi 273 374<br />

dekemberi 31 - gadavadebuli sagadasaxado aqtivi 748 475<br />

9. fuli da naSTebi <strong>saqarTvelo</strong>s erovnul bankSi<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

fuli 676 393<br />

naSTebi <strong>saqarTvelo</strong>s erovnul bankSi (“seb”) 857 2,486<br />

sul fuli da naSTebi <strong>saqarTvelo</strong>s erovnul<br />

bankSi 1,533 2,879<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT <strong>saqarTvelo</strong>s erovnul bankSi<br />

arsebuli naSTebi moicavs minimalur savaldebulo depozits <strong>saqarTvelo</strong>s<br />

erovnul bankSi (“seb”) 281 aTasi da 49 aTasi laris odenobiT.<br />

34

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

fuli da fulis eqvivalentebi fuladi saxsrebis moZraobis angariSis<br />

miznebisaTvis Seadgens:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

fuli da naSTebi <strong>saqarTvelo</strong>s erovnul bankSi 1,533 2,879<br />

sakorespondento angariSebi 658 248<br />

2,191 3,127<br />

gamoklebuli: savaldebuli minimaluri depoziti<br />

seb-Si (281) (49)<br />

sul fuli da fulis eqvivalentebi 1,910 3,078<br />

10. moTxovnebi bankebis mimarT<br />

moTxovnebi bankebis mimarT moicavs:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

sakorespondento angariSebi sxva bankebSi 658 538<br />

sul moTxovnebi bankebis mimarT 658 538<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT sakredito riskisadmi<br />

maqsimalurma odenobam bankebis mimarT moTxovnebis mixedviT Seadgina 658<br />

aTasi da 538 aTasi lari, Sesabamisad.<br />

11. klientebze gacemuli sesxebi<br />

klientebze gacemuli sesxebi moicavs:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

klientebze gacemuli sesxebi 10,027 309<br />

daricxuli procenti 89 3<br />

10,116 312<br />

gamoklebuli: SesaZlo gaufasurebis danakargebis<br />

rezervi (58) -<br />

sul klientebze gacemuli sesxebi 10,058 312<br />

2010 da 2009 wlebis 31 dekembriT dasrulebuli wlisaTvis gaufasurebis<br />

danakargebis rezervis moZraoba mocemulia me-4 SeniSvnaSi.<br />

35

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

qvemoT mocemuli cxrili asaxavs sesxebs miRebuli uzrunvelyofis mixedviT<br />

da ar warmoadgens uzrunvelyofis samarTlian Rirebulebas:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

sesxebi uzrunvelyofili fuladi saxsrebiT 3,594 312<br />

sesxebi uzrunvelyofili kombinirebuli<br />

uzrunvelyofiT 3,486 -<br />

sesxebi uzrunvelyofili ZiriTadi saSualebebiT 2,851 -<br />

sesxebi uzrunvelyofili satransporto<br />

saSualebebiT 6 -<br />

sesxebi uzrunvelyofili garantiebiT 5 -<br />

sesxebi uzrunvelyofis gareSe 116 -<br />

sul klientebze gacemuli sesxebi 10,058 312<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

vaWroba da momsaxureba 7,644 -<br />

fizikuri pirebi 2,381 -<br />

mSenebloba 33 -<br />

safinanso seqtori - 312<br />

sul klientebze gacemuli sesxebi 10,058 312<br />

fizikur pirebze gacemuli sesxebi moicavs Semdeg produqtebs:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

ipoTekuri sesxebi 1,761 -<br />

samomxmareblo sesxebi 620 -<br />

sul fizikur pirebze gacemuli sesxebi 2,381 -<br />

bankma sakredito saqmianoba daiwyo 2009 wlis maisSi da 2009 wlis 11 mai<strong>ss</strong><br />

erTaderTi sesxi gasca Sps sadazRvevo kompania “ai-si jgufze” 220 aTasi<br />

aSS dolaris odenobiT, 15,5 wliuri saprocento ganakveTiT da 2010 wlis 11<br />

maisamde dafarvis vadiT. sakredito procedurebi aqtiurad dainerga 2010<br />

wlis ivnisSi <strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> yazaxeTis mier dawesebuli limitebis<br />

safuZvelze. 2010 wlis 31 dekembris mdgomareobiT gacemuli sesxebis srulma<br />

raodenobam da sesxebis portfelis Rirebulebam Sesabamisad Seadgina 170<br />

sesxi 10,027 aTasi laris odenobiT (ovadraftebis CaTvliT Sesabamisad 6<br />

aTasi laris odenobiT).<br />

2010 wlis 31 dekembris mdgomareobiT bankma gasca erTi sesxi Sps “alioni<br />

777”-ze 3,585 aTasi laris odenobiT, romelic individualurad aRemateba<br />

<strong>banki</strong>s kapitalis 10 procents. mocemuli sesxis wliuri saprocento<br />

ganakveTi 13,5 procents Seadgens da dafarvis vadas 2012 wlis 28 seqtemberi<br />

warmoadgens.<br />

36

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT klientebze gacemuli yvela<br />

sesxi (sruli portfelis 100 procenti) gaica <strong>saqarTvelo</strong>Si moRvawe<br />

kompaniebze, rac warmoadgens mniSvnelovan geografiul koncentracias erT<br />

regionSi.<br />

qvemoT mocemul cxrilSi Sejamebulia klientebze gacemuli sesxis analizi<br />

gaufasurebis mixedviT:<br />

dekemberi 31,<br />

2010<br />

sabalanso<br />

gaufasu-<br />

sabalanso<br />

Rirebu-<br />

rebis<br />

Rirebu-<br />

leba<br />

danakar-<br />

leba<br />

rezervis<br />

gebis<br />

formire-<br />

rezervi<br />

bamde<br />

dekemberi 31,<br />

2009<br />

sabalanso<br />

gaufasu-<br />

sabalanso<br />

Rirebu-<br />

rebis<br />

Rirebu-<br />

leba<br />

danakar-<br />

leba<br />

rezervis<br />

gebis<br />

formire-<br />

rezervi<br />

bamde<br />

klientebze gacemuli<br />

sesxebi, romlebic<br />

individualurad<br />

ganisazRvreba rogorc<br />

gaufasurebuli - - - - - -<br />

klientebze gacemuli<br />

sesxebi, romlebic<br />

erToblivad<br />

ganisazRvreba rogorc<br />

gaufasurebuli 1,576 (58) 1,518 312 - 312<br />

sesxebi gaufasurebis<br />

gareSe 8,540 - 8,540<br />

sul<br />

10,116 (58) 10,058 312 - 312<br />

37

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

12. gasayidad arsebuli investiciebi<br />

gasayidad arsebuli investiciebi moicavs:<br />

wili<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

fasiani qaRaldebi kapitalSi<br />

Si:<br />

<strong>ss</strong> gaerTianebuli biling-centri 6.25% 54 54<br />

sul gasayidad arsebuli investiciebi 54 54<br />

13. dafarvis vadamde amde flobili investiciebi<br />

wliuri<br />

nominaluri<br />

dekemberi 31,<br />

2010<br />

wliuri<br />

nominaluri<br />

dekemberi 31,<br />

2009<br />

saprocento<br />

ganakveTi<br />

saprocento<br />

ganakveTi<br />

<strong>saqarTvelo</strong>s finansTa<br />

saministros sadepozito<br />

sertifikatebi 13.8% - 15.6% 9,990 4.0% - 6.1% 13,946<br />

seb-Si arsebuli<br />

sadepozito sertifikatebi 8.5% - 9.8 % 4,300 2.9% - 3.1 % 2,000<br />

14,290 15,946<br />

gamoklebuli diskonti (137) (251)<br />

sul dafarvis vadamde<br />

flobili investiciebi 14,153 15,695<br />

2010 wlis 31 dekembris mdgomareobiT sadepozito sertifikatebze<br />

daricxulma saprocento Semosavalma da fasnamatma Sesabamisad Seadgina 303<br />

aTasi da 132 aTasi lari. 2009 wlis 31 dekembris mdgomareobiT sadepozito<br />

sertifikatebze daricxuli procenti da fasnamati Seadgens nuls.<br />

38

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

14. ZiriTadi saSualebebi<br />

Tavdapirveli<br />

RirebulebiT<br />

Senobebi<br />

da sxva<br />

uZravi<br />

qoneba<br />

kompiuter<br />

ebi da<br />

kavSirgabm<br />

ulobis<br />

mowyobil<br />

oba<br />

trans-<br />

porti<br />

aveji<br />

da<br />

mowyobi-<br />

lobebi<br />

sxva<br />

daumTavre-<br />

beli<br />

mSenebloba<br />

sul<br />

dekemberi 31, 2008 3,043 470 229 329 204 285 4,560<br />

Sesyidva - 76 - 2 91 11 180<br />

gadatana - 27 - - - (27) -<br />

Camowera - - - (2) - - (2)<br />

dekemberi 31, 2009 3,043 573 229 329 295 269 4,738<br />

Sesyidva - 2 - - 11 - 13<br />

Camowera - - - (2) - - (2)<br />

dekemberi 31, 2010 3,043 575 229 327 306 269 4,749<br />

dagrovili cveTa<br />

dekemberi 31, 2008 5 41 33 13 7 - 99<br />

wlis daricxva 30 100 46 51 42 - 269<br />

Camoweris Sedegad<br />

eliminirebuli - - - (2) - - (2)<br />

dekemberi 31, 2009 35 141 79 62 49 - 366<br />

wlis daricxva 30 110 46 50 45 - 281<br />

Camoweris Sedegad<br />

eliminirebuli - - - (2) - - (2)<br />

dekemberi 31, 2010 65 251 125 110 94 - 645<br />

wminda sabalanso<br />

Rirebuleba<br />

dekemberi 31, 2010 2,978 324 104 217 212 269 4,104<br />

dekemberi 31, 2009 3,008 432 150 267 246 269 4,372<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT banks ar daugiravebia<br />

ZiriTadi saSualebebi.<br />

39

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

15. aramaterialuri aqtivebi<br />

aramaterialuri<br />

aqtivebi<br />

TviTRirebuleba<br />

dekemberi 31, 2008 1,001<br />

Sesyidva 1,020<br />

dekemberi 31, 2009 2,021<br />

Sesyidva 16<br />

dekemberi 31, 2010 2,037<br />

dagrovili amortizacia<br />

dekemberi 31, 2008 6<br />

wlis daricxva 284<br />

dekemberi 31, 2009 290<br />

wlis daricxva 392<br />

dekemberi 31, 2010 682<br />

wminda sabalanso Rirebuleba<br />

dekemberi 31, 2010<br />

1,355<br />

dekemberi 31, 2009 1,731<br />

aramaterialuri aqtivebi moicavs programebsa da licenziebs.<br />

16. sxva aqtivebi<br />

sxva aqtivebi moicavs:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

avansi ZiriTadi saSualebebis Sesyidvaze 3,333 3,337<br />

avansi xarjebze 34 26<br />

3,367 3,363<br />

gaufasurebis danakargebis rezervis<br />

gamoklebiT (1,415) (1,415)<br />

sul sxva aqtivebi, wminda 1,952 1,948<br />

40

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT bankma Sps <strong>saqarTvelo</strong><br />

imobiliares mimarT gadaxdili 3,333 laris avansis rezervi asaxa 1,415 aTasi<br />

laris odenobiT, vinaidan am ukanasknelma ver Seasrula sakuTari<br />

valdebuleba Sartavas 40 nomerSi <strong>banki</strong>s saTao ofisis mSeneblobasa da<br />

ganaxlebasTan dakavSirebiT.<br />

17. klientis<br />

is angariSebi<br />

klientis angariSebi moicavs:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

vadiani depozitebi 5,319 966<br />

moTxovnamde angariSebi 1,230 145<br />

plastikuri baraTebi 141 52<br />

sul klientis<br />

is angariSebi 6,690 1,163<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT klientis angariSebi moicavs<br />

daricxul saprocento xarjebs Sesabamisad 35 aTasi da 21 aTasi laris<br />

odenobiT.<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT klientis angariSebi 2,106<br />

aTasi da 227 aTasi dolaris odenobiT gamoyenebul iqna, rogorc<br />

klientebze gacemuli sesxebis uzrunvelyofa.<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT klientis angariSebma<br />

Seadgina 5,335 aTasi (80 procenti) da 1,010 (87 procenti) aTasi lari, romelic<br />

ekuTvnoda 10 klients da warmoadgens mniSvnelovan koncentracias.<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

analizi dargebis mixedviT:<br />

fizikuri pirebi 1,051 662<br />

vaWroba da momsaxureba 5,279 406<br />

mSenebloba 258 95<br />

sxva 102 -<br />

sul klientis angariSebi<br />

6,690 1,163<br />

41

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

18. valdebulebebi bankebis mimarT<br />

valdebulebebi bankebis mimarT moicavs:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

seb-isagan miRebuli sesxebi 3,001 -<br />

rezidenti komerciuli bankebis depozitebi 443 -<br />

sul valdebulebebi bankebis mimarT 3,444 -<br />

2010 wlis 31 dekembris mdgomareobiT bankebis mimarT valdebulebebSi<br />

Sesuli daricxuli saprocento xarji Seadgens 2 aTas lars.<br />

2010 wlis 31 dekembris mdgomareobiT rezidenti komerciuli bankebisagan<br />

miRebuli depozitebi warmodgenilia <strong>ss</strong> bi-Ti-ei <strong>banki</strong>sagan miRebuli<br />

depozitiT, wliuri 6%-iani saprocento ganakveTiT da 2011 wlis 21<br />

ianvramde dafarvis vadiT.<br />

2010 wlis 30 dekembris mdgomareobiT bankma miiRo erTdRiani sesxi<br />

erovnuli <strong>banki</strong>sagan 3,000 laris odenobiT, 7.8%-iani wliuri saprocento<br />

ganakveTiT da 2011 wlis 6 ianvriT daTariRebuli dafarvis vadiT.<br />

19. sxva valdebulebebi<br />

sxva valdebulebebi moicavs:<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

sxva finansuri valdebulebebi:<br />

valdebulebebi momsaxurebaze 98 96<br />

sxva arafinansuri valdebulebebi:<br />

TanamSromelTa anazRaurebis rezervi 118 120<br />

sagadasaxado valdebulebebi mogebis<br />

gadasaxadis garda - 23<br />

sul sxva valdebulebebi 216 239<br />

20. saaqcio kapitali<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT bankma ganacxada<br />

gamosaSvebad da gamouSva saaqcio kapitali, romelic Sedgeboda 31,000<br />

Cveulebrivi aqciisagan, TiToeuli nominaluri RirebulebiT 1,000 laris<br />

odenobiT. 2010 da 2009 wlebis 31 dekembers <strong>banki</strong>s mier gamocemuli saaqcio<br />

kapitali srulad iqna Setanili.<br />

42

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

21. garantiebi da pirobiTi valdebulebebi<br />

<strong>banki</strong> Tavisi Cveuli saqmianobis procesSi klientebis moTxovnebis<br />

dakmayofilebis mizniT iyenebs finansur instrumentebs gare-sabalanso<br />

riskebiT. aRniSnuli instrumentebi, romlebic moicavs sxvadasxva xarisxis<br />

sakredito risks, ar aris asaxuli finansuri mdgomareobis angariSSi.<br />

sakredito riskisadmi <strong>banki</strong>s maqsimaluri daqvemdebareba pirobiT<br />

valdebulebebTan da kreditebis gacemis valdebulebebTan mimarTebaSi<br />

meore mxaris mier garigebiT gaTvaliswinebuli valdebulebebis ar<br />

Sesrulebis da moTxovnebis gaufasurebis SemTxvevaSi, rezervi, an fasiani<br />

qaRaldebiT uzrunvelyofili rezervi am instrumentebis xelSekrulebis<br />

odenobis eqvivalenturia.<br />

<strong>banki</strong> arasabalanso valdebulebebTan mimarTebaSi imave sakredito da<br />

marTvis politikiT xelmZRvanelobs, romelsac sabalanso operaciebSi<br />

iyenebs.<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT banks ar gaaCnda pirobiT<br />

valdebulebebze danakargebis rezervi. garantiebi da pirobiTi<br />

valdebulebebi warmodgenilia klientebis gamouyenebeli sakredito<br />

xazebiT.<br />

2010 da 2009 wlebis 31 dekembris mdgomareobiT nominaluri da kontraqtiT<br />

gaTvaliswinebuli Tanxebi Seadgenda:<br />

pirobiTi valdebulebebi da sakredito<br />

valdebulebebi:<br />

dekemberi 31,<br />

2010<br />

nominaluri<br />

Tanxa<br />

dekemberi 31,<br />

2009<br />

nominaluri<br />

Tanxa<br />

sakredito xazebi 202 -<br />

sul pirobiTi da sakredito valdebulebebi 202 -<br />

kapitaluri valdebulebebi – 2010 da 2009 wlebis 31 dekembris mdgomareobiT<br />

banks ar gaaCnda arsebiTi kapitaluri valdebulebebi.<br />

valdebulebebi saoperacio lizingze – 2010 da 2009 wlebis 31 dekembris<br />

mdgomareobiT banks ar gaaCnda arsebiTi salizingo valdebulebebi.<br />

sasamarTlo davebi – 2010 da 2009 wlebis 31 dekembris mdgomareobiT banks ar<br />

hqonia mniSvnelovani sasamarTlo davebi.<br />

43

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

gadasaxadebi – <strong>saqarTvelo</strong>s komerciul da sagadasaxado kanonmdeblobaSi<br />

iseTi muxlebis arsebobis gamo, romelTa interpretacia sxvadasxvagvaradaa<br />

SesaZlebeli da aseve sagadasaxado organoebis mier miRebuli praqtikidan<br />

gamomdinare <strong>banki</strong>s saqmianobisas SemTxveviTi daskvnebis gakeTebisas im<br />

SemTxvevaSi, Tu romelime konkretuli qmedeba, romelic efuZneba<br />

xelmZRvanelobis mier kanonis Taviseburad gagebas ar iqneba mowonebuli<br />

sagadasaxado organoebis mier, aman SeiZleba gamoiwvios damatebiTi<br />

gadasaxadebis, jarimebisa da sauravebis daricxva. amgvarma uzustobebma<br />

Tavi SeiZleba iCinos finansuri instrumentebis SefasebaSi, gaufasurebis da<br />

danakargebis rezervis formirebasa da garigebebSi fasis maCveneblebis<br />

sabazro donis dadgenasTan mimarTebaSi, gansakuTrebiT ki mogebis<br />

sagadasaxado aqtivebis Sefasebisas, romelic warmoiqmneba saprocento<br />

Semosavlis gaqviTvis Sedegad, <strong>banki</strong>saTvis saprocento Semosavlis gadaxdis<br />

wyarosTan daqviTvisas. <strong>banki</strong> miiCnevs, rom ukve dafara yvela gadasaxadi da<br />

finansur angariSgebaSi ar momxdara rezervis formireba.<br />

sapensio gegmebi – TanamSromlebi pensias <strong>saqarTvelo</strong>s mTavrobisagan iReben<br />

<strong>saqarTvelo</strong>s kanonmdeblobisa da normebis Sesabamisad. 2010 da 2009 wlebis<br />

31 dekembris mdgomareobiT banks ar gaaCnda damatebiTi sapensio, pensiaze<br />

gasvlis Semdgom janmrTelobis sadazRvevo valdebuleba, an sapensio<br />

kreditebi arsebul, an yofil TanamSromlebze.<br />

saoperacio garemo – <strong>saqarTvelo</strong>, rogorc ganviTarebadi bazari xasiaTdeba<br />

iseTi riskebiT, romlebic ar arsebobs ganviTarebul bazarze, maT Soris<br />

ekonomikuri, pilitikuri da socialuri, iuridiuli da sakanonmdeblo<br />

riskebiT. rogorc warsulSi xdeboda, realur, an mosalodnel finansur<br />

problemebs, an ganviTarebad ekonomikaSi invesiticiebis CadebasTan<br />

dakavSirebuli mosalodneli riskebis zrdas SeeZlo uaryofiTad emoqmeda<br />

<strong>saqarTvelo</strong>Si sainvesticio klimatze da zogadad <strong>saqarTvelo</strong>s ekonomikaze.<br />

Sedegad, wesebi da kanonebi, romlebic gavlenas axdens biznesze<br />

<strong>saqarTvelo</strong>Si, kvlav eqvemdebareba swraf cvlilebebs. <strong>saqarTvelo</strong>Si<br />

sagadasaxado, savaluto da sabaJo kanonmdeblobis interpretacia<br />

sxvadasxvagvaradaa SesaZlebeli, da sxva kanonieri da fiskaluri<br />

dabrkolebebi sirTuleebs uqmnis <strong>saqarTvelo</strong>Si amJamad momuSave sawarmoebs.<br />

<strong>saqarTvelo</strong>s momavali ekonomikuri mimarTuleba mniSvnelovnadaa<br />

damokidebuli xelisuflebis mier ganxorcielebul ekonomikur, fiskalur da<br />

fuladi RonisZiebebis efeqturobaze, sakanonmdeblo, regulirebis da<br />

politikuri ganviTarebis paralelurad.<br />

globalurma finansurma areulobam, romelmac uaryofiTi gavlena moaxdina<br />

<strong>saqarTvelo</strong>s kapitalisa da sakredito bazrebze 2008 da 2009 wlebSi Caiara<br />

da 2010 wlidan <strong>saqarTvelo</strong>s ekonomikam zrda daiwyo. Tumca isev arsebobs<br />

arsebiTi ekonomiuri gaurkvevloba. globalur finansur sistemaSi arsebulma<br />

sistemuri riskebiT gamowveulma uaryofiTma cvlilebebma, maT Soris<br />

sakredito garemos SezRudvam SeiZleba Seanelos an xeli SeuSalos<br />

ekonomikis ganviTarebas <strong>saqarTvelo</strong>Si, uaryofiTad imoqmedos kapitalis<br />

xelmisawvdomobaze da Rirebulebaze kompaniisTvis da ufro zogadad mis<br />

saqmianobaze, operaciebis Sedegebze da finansur mdgomareobasa da<br />

perspeqtivebze.<br />

44

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

22. garigebebi dakavSirebul mxareebTan<br />

dakavSirebuli mxareebi an operaciebi dakavSirebul mxareebTan, rogorc es<br />

gansazRvrulia ba<strong>ss</strong> #24 `dakavSirebuli mxareebis wardgena~, warmoadgens:<br />

a) mxareebs, romlebic pirdapir an arapirdapir, erTi an meti Suamavlis<br />

meSveobiT akontroleben banks, kontroldebian mis mier an bankTan erTad<br />

eqvemdebarebian saerTo kontrols (maT Soris, mflobeli kompaniebi,<br />

Svilobili sawarmoebi da erTi ZiriTadi sawarmos sxva Svilobili<br />

sawarmoebi), gaaCniaT wili bankSi, rac maT mniSvnelovan gavlenas aZlevs<br />

bankze; an erToblivad akontroleben mas;<br />

b) mekavSire sawarmoebs, romelTa saqmianobaze banks aqvs mniSvnelovani<br />

zegavlena da romlebic ar warmoadgenen investoris arc Svilobil da<br />

arc erTobliv kompanias;<br />

g) <strong>banki</strong>s, an misi mflobeli kompaniis umaRlesi rangis xelmZRvanelobis<br />

wevrebs;<br />

d) a) an g) punqtSi naxsenebi pirebis uaxloes naTesavebs;<br />

e) mxareebs, romlebic g) da d) punqtSi naxsenebi pirebis mier<br />

kontroldebian, an nawilobriv kontroldebian, maTi mniSvnelovani<br />

gavlenis qveS imyofebian, an xmis uflebis mqone aqciaTa mniSvnelovani<br />

paketi, pirdapir an arapirdapir ekuTvnis im zemoT naxseneb pirebs;<br />

TiToeuli dakavSirebuli mxaris ganxilvisas, yuradReba eTmoba kavSiris<br />

ar<strong>ss</strong> da ara mxolod iuridiul formas. banksa da mis dakavSirebul<br />

mxareebs Soris ganxorcielebuli garigebebis detalebi mocemulia qvemoT:<br />

dekemberi 31, 2010 dekemberi 31, 2009<br />

kategoria<br />

finansuri<br />

angariSgebis<br />

mixedviT<br />

dakavSire-<br />

buli<br />

mxareebis<br />

naSTebi<br />

dakavSire-<br />

buli<br />

mxareebis<br />

naSTebi<br />

kategoria<br />

finansuri<br />

angariSgebis<br />

mixedviT<br />

moTxovnebi bankebis mimarT 52 658 141 538<br />

- aqcionerebi 52 141<br />

klientis angariSebi 125 6,690 33 1,163<br />

- umaRlesi rangis xelmZRvaneloba 75 33<br />

- sxva dakavSirebuli mxareebi 50 -<br />

klientebze gacemuli sesxebi 26 10,058 - 312<br />

- umaRlesi rangis xelmZRvaneloba 18 -<br />

- sxva dakavSirebuli mxareebi 8 -<br />

45

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

direqtorebisa da umaRlesi rangis xelmZRvanelobis anazRaureba moicavs:<br />

dekemberi 31, 2010 dekemberi 31, 2009<br />

kategoria<br />

finansuri<br />

angariSgebis<br />

mixedviT<br />

kategoria<br />

finansuri<br />

angariSgebis<br />

mixedviT<br />

umaRlesi rangis<br />

xelmZRvanelobis<br />

anazRaureba: 479 2,121 552 2,380<br />

- TanamSromelTa<br />

moklevadiani anazRaureba 479 552<br />

2010 da 2009 wlebis 31 dekembriT dasrulebuli wlisaTvis sruli mogebisa<br />

da zaralis angariSi moicavs Semdeg Tanxebs, romlebic dakavSirebul<br />

mxareebTan operaciebis Sedegad warmoiSva:<br />

dakavSire-<br />

buli<br />

mxareebis<br />

naSTebi<br />

dakavSire-<br />

buli<br />

mxareebis<br />

naSTebi<br />

2010 wlis 31 dekembriT<br />

dasrulebuli wlisaTvis<br />

dakavSire-<br />

kategoria<br />

buli<br />

finansuri<br />

mxareebis<br />

angariSgebis<br />

naSTebi<br />

mixedviT<br />

2009 wlis 31 dekembriT<br />

dasrulebuli wlisaTvis<br />

dakavSire<br />

Sire-<br />

kategoria<br />

buli<br />

finansuri<br />

mxareebis<br />

angariSgebis<br />

naSTebi<br />

mixedviT<br />

saprocento Semosavali 1 1,441 - 1,484<br />

- umaRlesi rangis<br />

xelmZRvaneloba 1 -<br />

saprocento xarji 9 268 2 85<br />

- umaRlesi rangis<br />

xelmZRvaneloba 6 2<br />

- sxva dakavSirebuli<br />

mxareebi 3 -<br />

saoperacio xarjebi 479 3,759 552 4,125<br />

- umaRlesi rangis<br />

xelmZRvaneloba 479 552<br />

23. finansuri instrumentebis samarTliani Rirebuleba<br />

samarTliani Rirebuleba warmoadgens Tanxas, romelzec instrumenti<br />

SeiZleba gaicvalos garigebis mosurne gaTviTcnobierebul mxareebs Soris<br />

komerciuli operaciis Sedegad, garda salikvidacio da iZulebiTi<br />

garigebebisa. warmodgenilma Sefasebebma SesaZlebelia ar asaxos Tanxebi,<br />

romlebic banks SeiZleba mieRo misi finansuri instrumentebis paketis<br />

faqtiuri realizaciisas.<br />

46

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

finansuri aqtivebis da valdebulebebis samarTliani Rirebuleba<br />

warmodgenilia qvemoT <strong>banki</strong>s Sesabamis sabalanso monacemebTan erTad:<br />

2010<br />

wlis 31 dekembriT<br />

dasrulebuli wlisaTvis<br />

sabalanso<br />

samarTliani<br />

Rirebuleba<br />

Rirebuleba<br />

2009 wlis 31 dekembriT<br />

dasrulebuli wlisaTvis<br />

sabalanso<br />

samarTliani<br />

Rirebuleba<br />

Rirebuleba<br />

fuli da naSTebi<br />

<strong>saqarTvelo</strong>s erovnul<br />

bankSi 1,533 1,533 2,879 2,879<br />

moTxovnebi bankebis mimarT 658 658 538 538<br />

klientebze gacemuli<br />

sesxebi 10,058 10,058 312 312<br />

gasayidad arsebuli<br />

investiciebi 54 54 54 54<br />

dafarvis vadamde flobili<br />

investiciebi 14,153 14,153 15,695 15,695<br />

klientis angariSebi (6,690) (6,023) (1,163) (1,163)<br />

sxva finansuri<br />

valdebulebebi (98) (98) (96) (96)<br />

24. regulirebis sakiTxebi<br />

Semdegi cxrili aanalizebs <strong>banki</strong>s sazedamxedvelo kapitalis resursebs<br />

kapitalis adekvaturobis miznebisaTvis:<br />

31 dekemberi<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

moZraobebi pirvelad kapitalSi: 26,602 30,369<br />

Cveulebrivi saaqcio kapitalis gamoSveba - -<br />

wminda zarali (2,337) (3,767)<br />

31 dekemberi 24,265 26,602<br />

dekemberi 31,<br />

2010<br />

dekemberi 31,<br />

2009<br />

sazedamxedvelo kapitalis Semadgenloba:<br />

pirveladi kapitali:<br />

saaqcio kapitali 31,000 31,000<br />

dagrovili zarali (4,398) (631)<br />

zarali wlisaTvis (2,337) (3,767)<br />

sul Sesabamisi pirveladi kapitali 24,265 26,602<br />

sul sazedamxedvelo kapitali 24,265 26,602<br />

kapitalis koeficientebi:<br />

pirveladi kapitali 168% 277%<br />

sul kapitali 168% 277%<br />

47

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

kapitalis adekvaturobis uzrunvelsayofad standartebiT dawesebuli<br />

raodenobrivi sazomebi <strong>banki</strong>sagan moiTxovs mTliani kapitalis (8%) da<br />

pirveladi kapitalis (4%) riskis mixedviT Sewonili aqtivebis minimaluri<br />

naSTebis da koeficientebis SenarCunebas.<br />

koeficientis daTvla ganxorcielda bazelis komitetis mier gansazRvruli<br />

principebis mixedviT.<br />

25. kapitalis riskis marTva<br />

<strong>banki</strong> sakuTar kapitals marTavs imisaTvis, rom SeZlos sawarmos daSvebis<br />

principis safuZvelze funqcionirebis gagrZeleba, raTa sesxebisa da<br />

kapitalis naSTebis optimizaciis saSualebiT maqsimaluri gaxados<br />

aqcionerebis ukugeba.<br />

<strong>banki</strong>s kapitalis struqtura Sedgeba gamoSvebuli kapitalisa da dagrovili<br />

zaralisagan, rogorc mocemulia kapitalSi cvlilebebis angariSSi.<br />

aqcionerTa sabWo kapitalis struqturas weliwadSi erTxel ganixilavs.<br />

sabWo iTvaliswinebs kapitalis Rirebulebas da TiToeuli kapitalis<br />

klasTan dakavSirebul risks. xelmZRvanelTa sabWos rekomendaciebze<br />

dayrdnobiT <strong>banki</strong> axorcielebs saerTo kapitalis struqturis dabalansebas<br />

dividendebis gadaxdiT, axali aqciebis gamoSvebis da axali sesxebis gacemiT,<br />

an arsebuli sesxebis dafarviT.<br />

26. riskis marTvis politika<br />

riskebis marTva mniSvnelovan rols asrulebs sabanko saqmianobaSi da aris<br />

<strong>banki</strong>s operaciebis mniSvnelovani elementi. <strong>banki</strong>s saqmianobisaTvis<br />

damaxasiaTebeli ZiriTadi riskebi moicavs:<br />

• sakredito risks<br />

• likvidobis risks<br />

• sabazro risks<br />

<strong>banki</strong> aRiarebs, rom riskis efeqturi marTvis procesebis arseboba<br />

mniSvnelovania. amisaTvis bankma daadgina riskis marTvis garemo, romlis<br />

umTavresi mizania <strong>banki</strong> daicvas riskisagan da saSualeba misces miaRwios<br />

sakuTar miznebs. riskis marTvis garemos saSualebiT <strong>banki</strong> axorcielebs<br />

Semdegi saxis riskebis marTvas:<br />

48

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

sakredito riski<br />

<strong>banki</strong> eqvemdebareba sakredito risks, romelic warmoadgens risks, rom<br />

finansur instrumentTan dakavSirebuli romelime mxare ver SeZlebs<br />

dakisrebuli valdebulebis Sesrulebas, ris Sedegadac meore mxares<br />

miadgeba finansuri zarali.<br />

sakredito riskis marTva da monitoringi xorcieldeba <strong>banki</strong>s xelmZRvanelTa<br />

sabWos mier dawesebul limitebSi.<br />

sadac marTebulia, garantiebis gacemis SemTxvevaSi <strong>banki</strong> iRebs<br />

uzrunvelyofas.<br />

sakredito valdebuleba warmoadgens garantiebs an akreditivebs. garesabalanso<br />

finansuri instrumentebis sakredito riski ganimarteba, rogorc<br />

danakargebis albaToba, gamomdinare kontragentis uunarobidan Seasrulos<br />

saxelSekrulebo pirobebi. rac Seexeba kreditis gazrdis valdebulebis<br />

sakredito risks, <strong>banki</strong> potenciurad dgas mTliani gamouyenebeli<br />

valdebulebebis odenobis Tanxis dakargvis saSiSroebis winaSe. Tumca,<br />

danakargis SesaZlo odenoba naklebia mTlian gamouyenebel<br />

valdebulebebze, radgan kreditis gazrdis valdebulebebis umetesoba aris<br />

pirobiTi, gamomdinare klientebis mier specifiuri sakredito moTxovnebis<br />

dacvidan. <strong>banki</strong> akontrolebs gare-sabalanso sakredito valdebulebebis<br />

vadianobas, radgan grZelvadian valdebulebebs ZiriTadad aqvT ufro didi<br />

sakredito riski, vidre moklevadian valdebulebebs.<br />

sakredito riskisadmi daqvemdebarebis<br />

maqsimaluri odenoba<br />

<strong>banki</strong>s maqsimaluri daqvemdebareba sakredito riskis mimarT cvalebadia da<br />

damokidebulia rogorc individualur riskebze, aseve sabazro<br />

ekonomikasTan dakavSirebul zogad riskebzec.<br />

qvemoT mocemuli cxrili warmoadgens sabalanso da garesabalanso<br />

aqtivebis sakredito riskisadmi maqsimalur daqvemdebarebas. finansuri<br />

mdgomareobis angariSSi asaxul finansur aqtivebze sakredito riskisadmi<br />

maqsimaluri daqvemdebareba utoldeba aqtivebis sabalanso Rirebulebas<br />

gaqviTvamde da uzrunvelyofamde. finansuri garantiebisa da sxva garesabalanso<br />

aqtivebis SemTxvevaSi sakredito riskisadmi maqsimaluri<br />

daqvemdebareba warmoadgens maqsimalur Tanxas, romelsac <strong>banki</strong> gadaixdida<br />

garantiis gauqmebis dros.<br />

49

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

2010 wlis 31 dekemberi:<br />

maqsimaluri<br />

daqvemdebareba<br />

moTxovnebi bankebis<br />

mimarT 658<br />

klientebze gacemuli<br />

sesxebi 10,058<br />

gasayidad arsebuli<br />

investiciebi 54<br />

dafarvis vadamde<br />

flobili investiciebi 14,153<br />

2009 wlis 31 dekemberi:<br />

maqsimaluri<br />

daqvemdebareba<br />

moTxovnebi bankebis<br />

mimarT 538<br />

klientebze gacemuli<br />

sesxebi 312<br />

gasayidad arsebuli<br />

investiciebi 54<br />

dafarvis vadamde<br />

flibili investiciebi 15,695<br />

finansuri aqtivebi klasificirdeba mimdinare sakredito reitingis mixedviT,<br />

romelic gamosca saerTaSoriso saagento “Fitch”-ma. umaRlesi Sefaseba aris<br />

aaa. sainvesticio finansur aqtivebs gaaCniaT Sefaseba aaa-dan bbb-mde.<br />

finansuri aqtivebi, romelTa Sefaseba bbb-ze naklebia klasificirdeba,<br />

rogorc spekulatiuri reitingis mqone.<br />

50

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

Semdegi cxrili detalurad warmoadgens 2010 wlis 31 dekembris<br />

mdgomareobiT <strong>banki</strong>s finansuri aqtivebis sakredito reitings:<br />

aaa<br />

aa - a b b+ bb<br />

> bbb Seufase-<br />

beli<br />

sul<br />

2010 wlis<br />

31 dekembris<br />

mdgomareobiT<br />

moTxovnebi bankebis<br />

mimarT - 441 - - 140 - - 77 658<br />

klientebze gacemuli<br />

sesxebi - - - - - - - 10,058 10,058<br />

gasayidad arsebuli<br />

investiciebi - - - - - - - 54 54<br />

dafarvis vadamde<br />

flobili<br />

investiciebi - - - - 14,153 - - - 14,153<br />

valdebulebebi<br />

bankebis mimarT - - - - 3,444 - - - 3,444<br />

Semdegi cxrili detalurad warmoadgens 2009 wlis 31 dekembris<br />

mdgomareobiT <strong>banki</strong>s finansuri aqtivebis sakredito reitings:<br />

aaa<br />

aa - a b b+ bb<br />

> bbb Seufase-<br />

beli<br />

sul<br />

2009<br />

09 wlis<br />

31 dekembris<br />

mdgomareobiT<br />

moTxovnebi bankebis<br />

mimarT - 248 - 62 170 - - 58 538<br />

klientebze gacemuli<br />

sesxebi - - - - - - - 312 312<br />

gasayidad arsebuli<br />

investiciebi - - - - - - - 54 54<br />

dafarvis vadamde<br />

flobili<br />

investiciebi - - - - - - - 15,695 15,695<br />

sabanko seqtori eqvemdebareba sakredito risks klientebze gacemul<br />

sesxebsa da bankTaSoris depozitebTan mimarTebaSi. sakredito riskisadmi<br />

daqvemdebarebas monitoringi regularulad utardeba, raTa uzrunvelyofil<br />

iqnas <strong>banki</strong>s riskis marTvis politikiT dadgenili sakredito limitebisa da<br />

kreditunarianobis moTxovnebis dacva.<br />

geografiuli koncentracia<br />

aqtivebis da valdebulebebis marTvis komiteti akontrolebs risks<br />

kanonmdeblobaSi da afasebs mis gavlenas <strong>banki</strong>s saqmianobaze. es meTodi<br />

saSualebas aZlevs banks minimumamde daiyvanos <strong>saqarTvelo</strong>Si arsebuli<br />

sainvesticio garemos cvlilebebTan dakavSirebuli SesaZlebeli<br />

danakargebi.<br />

51

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

aqtivebis da valdebulebebis geografiuli koncentracia warmodgenilia<br />

qvemoT:<br />

2010 wlis 31 dekembris mdgomareobiT:<br />

<strong>saqarTvelo</strong><br />

egTo-s<br />

qveynebi<br />

sxva<br />

ara<br />

egTo-s<br />

qveynebi<br />

dekemberi 31,<br />

2010<br />

sul<br />

finansuri i aqtivebi<br />

fuli da naSTebi <strong>saqarTvelo</strong>s<br />

erovnul bankSi 1,533 - - 1,533<br />

moTxovnebi bankebis mimarT 88 441 129 658<br />

klientebze gacemuli sesxebi 10,058 - - 10,058<br />

gasayidad arsebuli investiciebi 54 - - 54<br />

dafarvis vadamde flobili<br />

investiciebi 14,153 - - 14,153<br />

sul finansuri aqtivebi 25,886 441 129 26,456<br />

finansuri valdebulebebi<br />

klientebis angariSebi 6,690 - - 6,690<br />

valdebulebebi bankebis mimarT 3,444 - - 3,444<br />

sxva finansuri valdebulebebi 64 34 - 98<br />

sul finansuri valdebulebebi 10,198 34 - 10,232<br />

wminda pozicia 15,688 407 129 16,224<br />

2009 wlis 31 dekembris mdgomareobiT:<br />

<strong>saqarTvelo</strong><br />

egTo-s<br />

qveynebi<br />

sxva<br />

ara<br />

egTo-s<br />

qveynebi<br />

dekemberi 31,<br />

2009<br />

sul<br />

finansuri aqtivebi<br />

fuli da naSTebi <strong>saqarTvelo</strong>s<br />

erovnul bankSi 2,879 - - 2,879<br />

moTxovnebi bankebis mimarT 92 248 198 538<br />

klientebze gacemuli sesxebi 312 -<br />

312<br />

gasayidad arsebuli investiciebi 54 - -<br />

54<br />

dafarvis vadamde flobili<br />

investiciebi 15,695 - - 15,695<br />

sul finansuri aqtivebi 19,032 248 198 19,478<br />

finansuri valdebulebebi<br />

klientebis angariSebi 1,163 - - 1,163<br />

sxva finansuri valdebulebebi 96 - - 96<br />

sul finansuri valdebulebebi 1,259 - - 1,259<br />

wminda pozicia 17,773 248 198 18,219<br />

52

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

likvidobis riski<br />

likvidobis riski exeba depozitebis gadinebis da sxva finansuri<br />

valdebulebebis uzrunvelsayofad sakmarisi saxsrebis arsebobas.<br />

aqtivebis da valdebulebebis marTvis komiteti akontrolebs zemoT<br />

aRniSnul riskebs vadianobis analizis safuZvelze, romelic gansazRvravs<br />

<strong>banki</strong>s strategias Semdgomi finansuri periodisaTvis. mimdinare likvidobis<br />

kontroli xorcieldeba saxazino departamentis mier, romlis funqciac<br />

aris fulad bazrebze garigebebis dadeba, mimdinare likvidobis SenarCuneba<br />

da fuladi nakadebis optimizacia.<br />

likvidobis riskis samarTavad, <strong>banki</strong> axorcielebs klientebis da <strong>banki</strong>s<br />

operaciebze momavalSi mosalodneli fuladi nakadebis yoveldRiur<br />

monitorings, rac warmoadgens aqtiv-pasivebis marTvis procesis nawils.<br />

direqtorTa sabWo awesebs limitebs xelmisawvdomi saxsrebis minimalur<br />

proporciaze gasanaRdebeli depozitebis uzrunvelsayofad da bankTaSorisi<br />

da sxva sasesxo wyaros minimalur doneze, romelic aucilebelia imisaTvis,<br />

rom dakmayofildes ganaRdeba moTxovnis moulodneli warmoqmnisas.<br />

likvidobisa da saprocento ganakveTis analizi:<br />

(a) finansuri valdebulebebis dafarvis vada, romelic iangariSeba<br />

finansuri valdebulebebis (sesxis ZiriTadi Tanxa da procenti)<br />

aradiskontirebuli fuladi saxsrebis im uaxloesi TariRiT, rodesac<br />

<strong>banki</strong> valdebula dafaros valdebuleba; da<br />

(b) finansuri aqtivebis savaraudo dafarvis vada, romelic iangariSeba<br />

finansur aqtivebze (procentis CaTvliT) aradiskontirebuli fuladi<br />

saxsrebis moZraobis safuZvelze, romelic miRebuli iqneba aqtivebze<br />

saxelSekrulebo dafarvis vadaSi, im SemTxvevebis garda, rodesac <strong>banki</strong><br />

fuladi saxsrebis Semodinebas sxva drosaa mosalodneli varaudobs.<br />

53

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

Semdeg cxrilSi gaanalizebulia likvidobis da saprocento ganakveTis<br />

riskebi. qvemoT mocemuli monacemebi efuZneba <strong>banki</strong>s umaRlesi<br />

xelmZRvanelobis mier warmodgenil informacias:<br />

2010 wlis 31 dekembris mdgomareobiT:<br />

1<br />

Tvemde<br />

1-dan 3<br />

Tvemde<br />

3 Tvidan 1<br />

wlamde<br />

1-dan 5<br />

wlamde<br />

5<br />

welze<br />

meti<br />

gadava<br />

debuli<br />

ganusa-<br />

zRvreli<br />

vadianoba<br />

2010 wlis 31<br />

dekemberi,<br />

sul<br />

finansuri aqtivebi<br />

moTxovnebi bankebis mimarT 61 - - - - - - 61<br />

fuli da naSTebi <strong>saqarTvelo</strong>s<br />

erovnul bankSi 550 - - - - - - 550<br />

klientebze gacemuli sesxebi 276 459 1,409 6,828 1,086 - - 10,058<br />

dafarvis vadamde flobili<br />

investiciebi 397 4,140 930 8,686 - - - 14,153<br />

sul<br />

saprocento Semosavlis<br />

mqone finansuri aqtivebi 1,284 4,599 2,339 15,514 1,086 - - 24,822<br />

moTxovnebi bankebis mimarT 597 - - - - - - 597<br />

gasayidad arsebuli<br />

investiciebi - - - - - - 54 54<br />

fuli da naSTebi <strong>saqarTvelo</strong>s<br />

erovnul bankSi 983 - - - - - - 983<br />

sul finansuri aqtivebi 2,864 4,599 2,339 15,514 1,086 - 54 26,456<br />

finansuri valdebulebebi<br />

valdebulebebi bankebis mimarT 3,444 - - - - - - 3,444<br />

klientis angariSebi 326 283 1,137 3,735 - - - 5,481<br />

sul saprocento Semosavlis<br />

mqone finansuri<br />

valdebulebebi 3,770 283 1,137 3,735 - - - 8,925<br />

klientis angariSebi 1,209 - - - - - - 1,209<br />

sxva finansuri valdebulebebi 51 47 - - - - - 98<br />

sul finansuri valdebulebebi 5,030 330 1,137 3,735 - - - 10,232<br />

likvidoba (2,166) 4,269 1,202 11,779 1,086 - 54 16,224<br />

saprocento Semosavlis<br />

mgrZnobiaroba (2,486) 4,316 1,202 11,779 1,086 - - 15,897<br />

saprocento Semosavlis<br />

jamuri mgrZnobiaroba (2,486) 1,830 3,032 14,811 15,897 15,897<br />

jamuri saprocent<br />

procento<br />

Semosavlis mgrZnobiarobis<br />

Sefardeba mTlian aqtivebTan (7%) 5% 9% 43% 46% 46%<br />

54

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

2009 wlis 31 dekembris mdgomareobiT:<br />

1 1-dan 3<br />

3 Tvidan 1<br />

1-dan 5<br />

5 welze<br />

gadava<br />

ganusa-<br />

2009 wlis 31<br />

Tvemde<br />

Tvemde<br />

wlamde<br />

wlamde<br />

meti<br />

debul<br />

i<br />

zRvreli<br />

vadianob<br />

dekemberi,<br />

sul<br />

finansuri aqtivebi<br />

moTxovnebi bankebis mimarT 538 - - - - - - 538<br />

klientebze gacemuli sesxebi 3 - 309 - - - - 312<br />

dafarvis vadamde flobili<br />

investiciebi - 5,057 10,638 - - - - 15,695<br />

sul saprocento Semosavlis<br />

mqone finansuri aqtivebi 541 5,057 10,947 - - - - 16,545<br />

fuli da naSTebi <strong>saqarTvelo</strong>s<br />

erovnul bankSi 2,879 - - - - - - 2,879<br />

gasayidad arsebuli<br />

investiciebi - - - - - - 54 54<br />

sul finansuri aqtivebi 3,420 5,057 10,947 - - - 54 19,478<br />

finansuri valdebulebebi<br />

klientebis angariSebi 287 212 281 383 - - - 1,163<br />

sul saprocento Semosavlis<br />

mqone finansuri<br />

valdebulebebi 287 212 281 383 - - - 1,163<br />

sxva finansuri valdebulebebi 15 81 - - - - - 96<br />

sul finansuri valdebulebebi 302 293 281 383 - - - 1,259<br />

likvidoba 3,118 4,764 10,666 (383) - - 54 18,219<br />

saprocento Semosavlis<br />

grZnobiaroba 254 4,845 10,666 (383) - - - 15,382<br />

saprocento Semosavlis<br />

jamuri mgrZnobiaroba 254 5,099 15,765 15,382 15,382 15,382<br />

jamuri saprocento<br />

Semosavlis mgrZnobiarobis<br />

Sefardeba mTlian aqtivebTan 1% 18% 56% 55% 55% 55%<br />

55

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

likvidobisa da saprocento ganakveTis riskebis analizi warmodgenilia<br />

qvemoT mocemul cxrilSi fa<strong>ss</strong> 7-is Sesabamisad. am cxrilebSi warmodgenili<br />

Tanxebi ar Seesabameba finansuri mdgomareobis angariSSi warmodgenil<br />

Tanxebs, radgan qvemoT warmodgenili monacemebi moicavs finansuri<br />

valdebulebebis vadianobis analizs, rac miuTiTebs kontraqtiT<br />

gaTvaliswinebul darCenil gadaxdebze (saprocento ganakveTis CaTvliT),<br />

romlebic efeqturi saprocento ganakveTis meTodiT ar aisaxeba finansuri<br />

mdgomareobis angariSSi.<br />

2010 wlis 31 dekemberi:<br />

1 Tvemde 1-dan 3<br />

Tvemde<br />

3 Tvidan 1<br />

wlamde<br />

1-dan 5<br />

wlamde<br />

5 welze<br />

meti<br />

saSualo<br />

Sewonili<br />

efeqturi<br />

saprocen-<br />

to<br />

ganakveTi<br />

ganusa-<br />

zRvreli<br />

vadianoba<br />

2010 wlis 31<br />

dekemberi<br />

sul<br />

finansuri<br />

valdebulebebi<br />

valdebulebebi<br />

bankebis mimarT 3,450 - - - - - 3,450<br />

klientebis angariSebi 6.00% 1,580 372 1,503 4,092 - - 7,547<br />

sul saprocento<br />

Semosavlis mqone<br />

finansuri<br />

valdebulebebi 5,030 372 1,503 4,092 - - 10,997<br />

sxva finansuri<br />

valdebulebebi 51 47 - - - - 98<br />

sul finansuri<br />

valdebulebebi 5,081 419 1,503 4,092 - - 11,095<br />

2009 wlis 31 dekemberi:<br />

1 Tvemde 1-dan 3<br />

Tvemde<br />

3 Tvidan 1<br />

wlamde<br />

1-dan 5<br />

wlamde<br />

5 welze<br />

meti<br />

saSualo<br />

Sewonili<br />

efeqturi<br />

saprocen-<br />

to<br />

ganakveTi<br />

ganusa-<br />

zRvreli<br />

vadianoba<br />

2009 wlis 31<br />

dekemberi<br />

sul<br />

finansuri<br />

valdebulebebi<br />

klientis angariSebi 6.00% 296 223 337 400 - - 1,256<br />

sul saprocento<br />

Semosavlis s mqone<br />

finansuri<br />

valdebulebebi 296 223 337 400 - - 1,256<br />

sxva finansuri<br />

valdebulebebi 15 81 - - - - 96<br />

sul finansuri<br />

valdebulebebi 311 304 337 400 - - 1,352<br />

sabazro riski<br />

56

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

sabazro riski moicavs saprocento ganakveTis risks, savaluto risks da<br />

fasebis dadgenis sxva riskebs, romelsac eqvemdebareba <strong>banki</strong>. <strong>banki</strong>s mier<br />

riskebis gamoTvlis meTodebSi da im riskebSi, romlebsac is eqvemdebareba<br />

cvlilebebs adgili ar hqonia.<br />

aqtivebis da valdebulebebis marTvis komiteti agreTve marTavs saprocento<br />

ganakveTisa da sabazro riskebs <strong>banki</strong>s saprocento ganakveTis poziciis<br />

adekvaturobiT, romelic uzrunvelyofs <strong>banki</strong>s pozitiur saprocento<br />

marJas. <strong>banki</strong>s xelmZRvaneloba awarmoebs <strong>banki</strong>s mimdinare finansuri<br />

mdgomareobis monitorings, afasebs mis damokidebulebas saprocento<br />

ganakveTis cvalebadobis mimarT da mis zegavlenas <strong>banki</strong>s momgebianobaze.<br />

saprocento ganakveTis mgrZnobiaroba<br />

saprocento ganakveTis samarTliani Rirebulebis riskebs <strong>banki</strong> marTavs<br />

potenciuri danakargebis perioduli SefasebiT, romelic SesaZlebelia<br />

warmoiSvas bazris koniuqturis negatiuri cvlilebebis Sedegad. <strong>banki</strong>s<br />

xelmZRvaneloba axorcielebs <strong>banki</strong>s finansuri saqmianobis monitorings,<br />

afasebs <strong>banki</strong>s mgrZnobelobas saprocento ganakveTis samarTliani<br />

Rirebulebis cvlilebis mimarT da mis gavlenas <strong>banki</strong>s momgebianobaze.<br />

Semdegi cxrili warmoadgens saprocento ganakveTis riskis mgrZnobiarobis<br />

analizs, romelic ganisazRvra ,,riskis cvalebadobis SesaZlo misaReb<br />

cvlilebebze” dayrdnobiT. am cvlilebebis done ganisazRvreba<br />

xelmZRvanelobis mier da gaTvaliswinebulia riskebis angariSebiT,<br />

romlebsac <strong>banki</strong>s umaRlesi rangis xelmZRvanelobas warudgenen.<br />

gavlena mogebaze gadasaxadis gadaxdamde:<br />

2010 wlis<br />

31 dekembri<br />

ris s mdgomareobiT<br />

saprocento<br />

saprocento<br />

ganakveTi<br />

ganakveTi<br />

+2% -2%<br />

2009 wlis<br />

31 dekembri<br />

ris s mdgomareobiT<br />

saprocento<br />

saprocento<br />

ganakveTi<br />

ganakveTi<br />

+2%<br />

-2%<br />

finansuri aqtivebi:<br />

moTxovnebi bankebis mimarT 1 (1) 74 (74)<br />

fuli da naSTebi <strong>saqarTvelo</strong>s<br />

erovnul bankSi 11 (11) - -<br />

klientebze gacemuli sesxebi 201 (201) 5 (5)<br />

dafarvis vadamde flobili<br />

investiciebi<br />

277 (277) 312 (312)<br />

finansuri valdebulebebi:<br />

valdebulebebi bankebis mimarT (69) 69 - -<br />

klientebis angariSebi (109) 109 (22) 22<br />

wminda gavlena mogebaze gadasaxadis<br />

gadaxdamde<br />

amde 312 (312) 369 (369)<br />

57

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

gavlena aqcionerebis kapitalze:<br />

2010 wlis<br />

31 dekembri<br />

ris s mdgomareobiT<br />

saprocento<br />

saprocento<br />

ganakveTi<br />

ganakveTi<br />

+2% -2%<br />

2009 wlis<br />

31 dekembri<br />

ris s mdgomareobiT<br />

saprocento<br />

saprocento<br />

ganakveTi<br />

ganakveTi<br />

+2%<br />

-2%<br />

finansuri aqtivebi:<br />

moTxovnebi bankebis mimarT 1 (1) 63 (63)<br />

fuli da naSTebi <strong>saqarTvelo</strong>s<br />

erovnul bankSi 9 (9) - -<br />

klientebze gacemuli sesxebi 170 (170) 4 (4)<br />

dafarvis vadamde flobili<br />

investiciebi<br />

236 (236) 265 (265)<br />

finansuri valdebulebebi<br />

debulebebi:<br />

valdebulebebi bankebis mimarT (59) 59 - -<br />

klientebis angariSebi (93) 93 (19) 19<br />

wminda gavlena mogebaze gadasaxadis<br />

gadaxdamde 264 (264) 313 (313)<br />

savaluto riski<br />

savaluto riski ganimarteba, rogorc riski imisa, rom finansuri<br />

instrumentis Rirebuleba Seicvleba ucxouri valutis gacvliTi kursis<br />

cvalebadobasTan erTad. <strong>banki</strong> eqvemdebareba ZiriTadi ucxouri valutis<br />

gacvliT kursebis ryevis gavlenas mis finansur mdgomareobaze da fulad<br />

nakadebze.<br />

aqtivebis da valdebulebebis marTvis komiteti savaluto risks<br />

akontrolebs laris gaufasurebis da sxva makroekonomikuri indikatorebis<br />

dadgenili safuZvlebis Ria savaluto poziciis marTviT, rac banks aZlevs<br />

saSualebas minimumamde daiyvanos erovnul valutasTan mimarTebaSi savaluto<br />

kursis cvalebadobis Sedegad gancdili danakargebi. erovnuli <strong>banki</strong>s<br />

moTxovnebTan Sesabamisobis uzrunvelyofis mizniT saxazino ganyofileba<br />

axorcielebs <strong>banki</strong>s Ria savaluto poziciis yoveldRiur monitorings.<br />

58

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

<strong>banki</strong>s daqvemdebareba ucxouri valutis gacvliTi kursis cvalebadobasTan<br />

mimarTebaSi warmodgenilia Semdeg cxrilSi:<br />

2010 wlis 31 dekembris mdgomareobiT:<br />

lari<br />

aSS<br />

dolari<br />

1 aSS<br />

dolari =<br />

1.7728<br />

lars<br />

evro<br />

1 evro =<br />

2.3500<br />

lars<br />

sxva<br />

dekemberi 31<br />

2010<br />

sul<br />

finansuri aqtivebi<br />

fuli da naSTebi <strong>saqarTvelo</strong>s<br />

erovnul bankSi 729 702 101 1 1,533<br />

moTxvnebi bankebis mimarT 20 463 154 21 658<br />

klientebze gacemuli sesxebi 5,045 5,013 - - 10,058<br />

gasayidad arsebuli<br />

inevsticiebi 54 - - - 54<br />

dafarvis vadamde flobili<br />

investiciebi 14,153 - - - 14,153<br />

sul finansuri aqtivebi 20,001 6,178 255 22 26,456<br />

finansuri valdebulebebi<br />

klientebis angariSebi 690 5,750 250 - 6,690<br />

valdebulebebi bankebis mimarT 3,001 443 - - 3,444<br />

sxva finansuri valdebulebebi 96 2 - - 98<br />

sul finansuri valdebulebebi 3,787 6,195 250 - 10,232<br />

Ria sabalanso pozicia 16,214 (17) 5 22<br />

59

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

2009 wlis 31 dekembris mdgomareobiT:<br />

lari<br />

aSS<br />

dolari<br />

1 aSS<br />

dolari =<br />

1.6858<br />

lari<br />

evro<br />

1 evro =<br />

2.4195<br />

lari<br />

sxva<br />

dekemberi 31<br />

2009<br />

sul<br />

finansuri aqtivebi<br />

fuli da naSTebi seb-Si 2,654 120 103 2 2,879<br />

moTxvnebi bankebis mimarT 12 346 166 14 538<br />

klientebze gacemuli sesxebi - 312 - - 312<br />

gasayidad arsebuli<br />

inevsticiebi 54 - - - 54<br />

dafarvis vadamde flobili<br />

investiciebi 15,695 - - - 15,695<br />

sul finansuri aqtivebi 18,415 778 269 16 19,478<br />

finansuri valdebulebebi<br />

klientebis angariSebi 86 808 269 - 1,163<br />

sxva finansuri valdebulebebi 96 - - - 96<br />

sul finansuri valdebulebebi 182 808 269 - 1,259<br />

Ria sabalanso pozicia 18,233 (30) - 16<br />

savaluto riskis mgrZnobiaroba<br />

Semdegi cxrili detalurad warmoadgens <strong>banki</strong>s mgrZnobiarobas 10%-ian<br />

zrdasa da Semcirebaze aSS dolaris larTan mimarTebaSi. 10% aris<br />

mgrZnobiarobis ganakveTi, romelic gamoiyeneba umaRlesi rangis<br />

xelmZRvanelobisaTvis ucxouri valutis riskze angariSis wardgenisas da<br />

warmoadgens xelmZRvanelobis mier ucxouri valutis gacvliTi kursis<br />

SesaZlo cvlilebis Sefasebas. mgrZnobiarobis analizi moicavs mxolod<br />

arsebuli ucxouri valutis denominirebul fulad erTeuls da<br />

akoreqtirebs maT gacvliT kur<strong>ss</strong> periodis bolos ucxouri valutis<br />

ganakveTis 10%-iani cvlilebiT.<br />

60

<strong>ss</strong> <strong>xalik</strong> <strong>banki</strong> <strong>saqarTvelo</strong><br />

finansur angariSgebasTan TandarTuli SeniSvnebi<br />

2010 wlis 31 dekembriT dasrulebuli wlisaTvis (gagrZeleba)<br />

(aTasobiT larSi, Tu sxva ram ar aris miTiTebuli)<br />

gavlena mogebasa da kapitalze aqtivebis Rirebulebaze dayrdnobiT 2010 da<br />

2009 wlebis 31 dekembris mdgomareobiT:<br />

2010 wlis 31 dekembri<br />

ris<br />

mdgomareobiT<br />

2009 09 wlis 31 dekembri<br />

ris<br />

mdgomareobiT<br />

lari/aSS<br />

dolari<br />

lari/aSS<br />

dolari<br />

lari/aSS<br />

dolari<br />

lari/aSS<br />

dolari<br />

10% -10% 10% -10%<br />

gavlena mogebasa da zaralze (72) 72 (3) 3<br />

gavlena kapitalze (62) 62 (2) 2<br />

2010 wlis 31 dekembri<br />

ris<br />

mdgomareobiT<br />

2009 09 wlis 31 dekembri<br />

ris<br />

mdgomareobiT<br />

lari/evro<br />

lari/evro<br />

lari/evro<br />

lari/evro<br />

10% -10% 10% -10%<br />

gavlena mogebasa da zaralze (10) 10 - -<br />

gavlena kapitalze (8) 8 - -<br />

mgrZnobiarobis analizis SezRudvebi<br />

zemoT mocemuli cxrili axdens ZiriTad daSvebebSi cvlilebebis Sedegebis<br />

demonstrirebas, xolo sxva daSvebebi rCeba ucvleli. realobaSi arsebobs<br />

korelacia daSvebebsa da sxva faqtorebs Soris. aseve unda<br />

gaviTvaliswinoT, rom mgrZnobiaroba ar aris wrfivi da ufro didi, an<br />

patara gavlena ar unda iqnas interpolirebuli, an eqstrapolirebuli am<br />

Sedegebidan gamomdinare.<br />

mgrnobiarobis analizi ar iTvaliswinebs im faqts, rom <strong>banki</strong>s aqtivebi da<br />

valdebulebebi sakmaod aqtiurad imarTeba. amasTan, <strong>banki</strong>s finansuri<br />

pozicia SeiZleba icvlebodes im droisaTvis, rodesac faqtiuri sabazro<br />

moZraobebi iCens Tavs. magaliTad, <strong>banki</strong>s finansuri riskis marTvis<br />

strategia miznad isaxavs sabazro ryevebisadmi damokidebulebis marTvas.<br />

vinaidan sainvesticio bazars axasiaTebs sxvadasxva cvlilebebis done,<br />

marTvis qmedebebma SesaZloa moicvas investiciebis gayidva, sainvesticio<br />

portfelis gadanawilebis cvlilebebi da sxva dacviTi RonisZiebebis<br />

ganxorcieleba. amis Sedegad daSvebebSi cvlilebebis faqtiur gavlenas<br />

SeiZleba ar qondes zegavlena valdebulebebze, maSin rodesac aqtivebi<br />

finansuri mdgomareobis angariSSi sabazro RirebulebiT aRiricxeba. aseT<br />

garemoebebSi aqtivebisa da valdebulebebis gansxvavebulma Sefasebam<br />

SeiZleba migviyvanos aqcionerebis kapitalis cvalebadobasTan.<br />

sxva SezRudvebi mgrZnobiarobis analizSi moicavs savaraudo sabazro<br />

moZraobebis gamoyenebas potenciuri riskis demonstrirebisaTvis, romelic<br />

warmoadgens <strong>banki</strong>s Sexedulebas axlo momavalSi mosalodnel sabazro<br />

cvlilebebze, romelTa darwmunebiT gaTvaliswineba SeuZlebelia da<br />

mosazrebas, rom yvela saprocento ganakveTi erTmaneTis msgavsad<br />

imoqmedebs.<br />

61

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