a q t i

saaqcio sazogadoeba `WiaTurmanganumis~ 2001 wlis 1 ivlisidan 2004 

wlis 1 ivlisamde periodis safinanso-ekonomikuri saqmianobis 

kompleqsuri Semowmebis 

a q t i 

q. WiaTura 2004 wlis 25 dekemberi 

saqarTvelos kontrolis palatis 19.07.04 wlis #5 da 11.08.04 wlis #26 

brZanebebis safuZvelze realuri seqtorisa da privatizebis departamentis 

wamyvan kontrolior v. Toduas (jgufis xelmZRvaneli), kontrolior 

q. saxvaZes, adgilobrivi biujetebis departamentis wamyvan kontrolior 

g. Rvinjilias da kontrolior a. mamageiSvils dagvevala ss 

`WiaTurmanganumSi~ (saxelmwifo wili – 85%) saxelmwifo sakuTrebis 

gamoyenebis efeqturobisa da mizanSewonilobis 2001 wlis 1 ivlisidan 2004 

wlis 1 ivlisamde periodis aragegmiuri Tematuri Semowmeba TandarTuli 

programis mixedviT. 

30.08.04 wlis #50 brZanebiT, aragegmiuri Tematuri Semowmeba Seicvala 

amave periodis safinanso ekonomikuri saqmianobis kompleqsuri reviziiT 

brZanebis TandarTuli programis mixedviT da jgufis Semadgenlobidan 

gamowveuli iqna kontroliori a. mamageiSvili. kompleqsuri reviziis 

Catarebis vada gagrZelebuli iqna 11.10.04 wlis #156, 26.11.04 wlis #.240 da 

11.12.04 wlis #254 brZanebebiT 2004 wlis 26 dekembramde. 

Semowmeba daiwyo 19.07.04 wels da damTavrda 25.12.04 wels. 

aRsaniSnavia, rom reviziis dasawyisidanve Seiqmna problemebi 

dokumentaciebis mopovebisa da sazogadoebis sxvadsxva samsaxurebze 

gacemul davalebaTa SesrulebaSi Semdegi garemoebaTa gamo: 

sxvadasxva periodSi sazogadoebis rig pasuxismgebel pirebze sixlis 

samarTlis saqmis aRZvrasTan dakavSirebiT, sasamarTloebis 

gadawyvetilebiT ss `WiaTurmanganumidan~ amoRebulia sxvadasxva periodis 

didi odenobis sabuRaltro dokumentebi, maT Soris: 

saqarTvelos finansTa saministros finansuri policiis sagamoZiebo 

departamentis mier amoRebulia 2003 wlis salaros Semosavlisa da 

gasavlis orderebi, materialur faseulobaTa SeZenis (maT Soris sawvavis) 

damadasturebeli pirveladi dokumentaciebi;

2 

saqarTvelos saxelmwifo uSiSroebis saministros sagamoZiebo 

departamentis mier amoRebulia ss `WiaTurmanganumis~ braleulobiT 

dazaralebul mosaxleobaze zaralis Tanxebis dakreditebis da 

anazRaurebis damadasturebeli dokumentebi, rig sabanko angariSze 

Tanxebis moZraobis dokumentebi Cekebis CaTvliT (maT Soris: ss `g.q.b.~, 

banki `respublika~, `Ti-bi-si~ banki, banki `qarTuli kapitali~, 

saqarTvelos bankis WiaTuris filiali, ìnteleqtbankis~ centraluri 

filiali, ìnteleqtbankis~ WiaTuris filiali), 2001 da 2002 wlis 

salaros wignebi, sxvadasxva iuridiul pirebTan urTierTobis amsaxveli 

dokumentebi, 1.01.02 wlidan 1.05.03 wlamde periodSi salarodan 

saqveangariSo Tanxebis gatanis da maTi xarjvis dokumentebi. uSiSroebis 

saministros sagamoZiebo departamentma sabuRaltro eqspertizis Catarebis 

Semdeg, sarevizio jgufs 6 dekembers gadmoca sazogadoebis 2003 wlis 

salaros wignebi (Jurnal-orderebi); 

saqarTvelos uzenaesi sasamarTlos kolegiis mier amoRebulia 2 

sabanko angariSze (banki àbreSumis gza~, ss `saqarTvelos safosto banki~) 

Tanxebis moZraobis amsaxveli dokumentebi Cekebis CaTvliT. 

/danarTi #1/ 

rigi pirveladi dokumentebis ararsebobam da zogierTi maTganis 

dagvianebiT gadmocemam, mniSvnelovnad gaarTula sabuRaltro operaciebis 

srulyofili Seswavla. amasTan, mimdinare reviziis paralelurad sxva 

makontrolebeli organoebis muSaobis gamo (reviziis periodSi 

sazogadoebas amowmebda saqarTvelos finansTa saministros sagadasaxado 

departamentis msxvil gadamxdelTa inspeqcia da finansuri policia), 

yovndeboda dokumentebis miReba buRalteriidan da sazogadoebis 

sxvadasvxa samsaxurebze gacemuli davalebebis Sesruleba, rac 

periodulad xsendeboda kontrolis palatis xelmZRvanelobas. aRniSnul 

sakiTxTan dakavSirebiT, kontrolis palatis xelmZRvanelobam da 

sarevizio jgufma 4-jer werilobiTac mimarTa sazogadoebis direqtorats, 

reabilitaciis mmarTvels, sameTvalyureo sabWos Tavmjdomares (maT 

Soris: 19.10.04w; 5.11.04w; 25.1104w; 20.12.04w), magram zogierTi dokumentebis 

gadmocema da davalebaTa Sesruleba gaWianurda, xolo rig moTxovnebsa 

da valdebulebebze urTierTangariSsworebaTa aqtebi da s.s. 

`WiaTurmanganumis~ saqmianobiT (manganumis madnis sabadoebis damuSavebiT) 

dazaralebul mosaxleobasTan angariSsworebis srulyofili dokumentebi

3 

(maT Soris: TanxaTa dakreditebis masalebi, piradi baraTebi calkeuli 

dazaralebuli pirebis mixedviT, sawyisi da gardamavali naSTebis da 

TanxaTa moZraobis CvenebiT) sarevizio jgufs arc gadmocemia. 

/danarTi #2/ 

yovelive zemoT aRniSnulma sagrZnoblad Seaferxa sabuRaltro- 

safinanso operaciebis Seswavla da gaanxargZliva sarevizio vada. 

mimdinare SemowmebiT dadginda Semdegi: 

2001 wlis 28 dekembridan ss `WiaTurmanganumi~ imyofeba reabilitaciis 

reJimSi da periodebis mixedviT reabilitaciis mmarTvelebi iyvnen: 

1. 28.12.01 wlidan 01.09.03 wlamde – g. leJava; 

2. 01.09.03 wlidan 24.09.03 wlamde – ak. gurjiZe (reabilitaciis 

mmarTvelis movaleobis Semsrulebeli); 

3. 24.09.03 wlidan 16.03.04 wlamde – g. babunaSvili; 

4. 16.03.04 wlidan 14.04.04 wlamde – ak. gurjiZe (reabilitaciis 

mmarTvelis movaleobis Semsrulebeli); 

5. 14.04.04 wlidan reabilitaciis mmarTvelia – g. nikolaZe; 

Semowmebas daqvemdebarebul periodSi (2001 wlis 1 ivlisidan 2004 

wlis 1 ivlisamde) ss `WiaTurmanganums~ xelmZRvanelobda direqtorati 

generaluri direqtoris da dargobrivi direqtorebis SemadgenlobiT. 

sazogadoebis generaluri direqtorebi calkeuli periodebis mixedviT 

iyvnen: 

1. 2001 wlis 8 maisidan 2002 wlis 19 noembramde – r. gocaZe; 

2. 2002 wlis 19 noembridan 2003 wlis 20 Tebervlamde generaluri 

direqtoris movaleobas asrulebda d. asaniZe; 

3. 2003 wlis 20 Tebervlidan 2 aprilamde generaluri direqtorad 

/sami Tvis sagamocdo vadiT/ muSaobda ak. gurjiZe; 

4. 2003 wlis 2 aprilidan direqtorTa sabWos Tavmjdomare da 

aRmasrulebeli direqtori aris ak. gurjiZe; 

2004 wlis 1 ivlisis mdgomareobiT direqtoratis SemadgenlobaSi 

Sedian direqtorebi: 

- kadrebisa da socialur sakiTxebSi – l. gamyreliZe (aRniSnul 

Tanamdebobaze muSaobs 2001 wlis 8 maisidan); 

- warmoebisa da teqnikur sakiTxebSi – d. asaniZe (am Tanamdebobaze 

dainiSna 2001 wlis 8 maisidan);

4 

- teqnikuri direqtoris movaleobis Semsruleblad sawarmoo da 

teqnikur sakiTxebSi 2003 wlis 15 noembridan 10 dekembramde muSaobda 

s. kacitaZe; 

- finansebis, ekonomikisa da komerciis dargSi – l. xvedeliZe (am 

Tanamdebobaze muSaobda 2002 wlis 3 ivlisidan 2003 wlis 1 agvistomde da 

2003 wlis 18 noembridan 2003 wlis 26 dekembramde; aRniSnuli Tanamdeboba 

2001 wlis 8 maisidan 2002 wlis 3 ivlisamde ekava ak. gurjiZes; 2003 wlis 4 

agvistodan 2003 wlis 19 seqtembramde -g. babunaSvils; 2003 wlis 19 

seqtembridan 18 noembramde da 2003 wlis 26 dekembridan aRniSnuli 

Tanamdeboba vakanturia. 

sarevizio periodSi sazogadoebis mTavari buRaltrebi iyvnen: 

1. 2001 wlis 26 martidan 1 agvistomde mTavari buRalteri an mTavari 

buRaltris movaleobis Semsrulebeli sazogadoebas ar hyolia; 

2. 2001 wlis 1 agvistodan 2003 wlis 15 seqtembramde mTavari 

buRalteri iyo g. baqraZe; 

3. 2003 wlis 3 oqtombridan 2004 wlis 13 ivlisamde mTavari 

buRaltris movaleobas asrulebda g. gurgeniZe. am periodSi sazogadoebas 

mTavari buRalteri ar hyolia. 

Semowmebis procesSi monawileobas iRebdnen da saWiroebis mixedviT 

axsna-ganmartebebs iZleodnen mT. buRaltris movaleobis Semsrulebeli – g. 

gurgeniZe da moadgile n. cercvaZe, buRaltrebi: – m. kapanaZe, s. gogolaZe, 

g. abduSeliSvili, n. sikinWalaSvili, aqciaTa registratorTan 

urTierTobis specialisti –v. gafrindaSvili, madnis datacebis 

makontrolebeli jgufis da zaralis Semfasebeli komisiis wevrebi, rigi 

sxva xelmZRvaneli da pasuxismgebeli pirebi. 

/danarTi #3/ 

I. s.s. `WiaTurmanganumis~ sawesdebo kapitalis realobis SemowmebiT 

dadginda Semdegi: 

saaqcio sazogadoeba `WiaTurmanganumi~ Seiqmna saqarTvelos 

respublikis ministrTa kabinetis 1993 wlis 14 aprilis #288, 7 maisis #445 

da 20 ivlisis #571 dadgenilebebis safuZvelze sawarmoo gaerTianeba 

`WiaTurmanganumis~ bazaze. saaqcio sazogadoebis qonebis Sefasebis aqti da 

sazogadoebis pirveli wesdeba saqarTvelos saxelmwifo qonebis marTvis 

saministros mier damtkicebulia 1994 wlis 17 oqtombris #22.01.218 

dadgenilebiT. aqve unda mieTiTos, rom sazogadoebis qonebis Sefasebis

5 

aqti da sazogadoebis pirveli wesdeba SemuSavebuli da damtkicebuli iqna 

im motiviT, rom zemoT miTiTebuli dadgenilebebiT gaTvaliswinebuli iyo 

ss `WiaTurmanganumis~ privatizacia, risTvisac sazogadoebis direqtoris 

6.05.93 wlis #89 brZanebiT Seiqmna privatizaciis samuSao komisiac. 

sazogadoebis wesdeba, romelsac sawarmo gaerTianeba 

`WiaTurmanganumis~ saxeliT xels awers generaluri direqtori v. 

sulamaniZe da amtkicebs saqarTvelos respublikis saxelmwifo qonebis 

marTvis saministro, q. WiaTuris gamgeobis mier registrirebulia 1994 wlis 

3 noembris #149/4 gadawyvetilebiT. winamdebare wesdebiT, ss 

`WiaTurmanganumis~ sawesdebo kapitali ganisazRvra 75924 milioni maneTis 

odenobiT. Tumca 1993 wlis aprilidan qveynis fulad erTeuls 

warmoadgenda kuponi da usafuZvloa sawesdebo kapitalis Sefaseba 

maneTebSi. gamomdinare iqidan, rom aRniSnul wlebSi maRali iyo maneTs 

gaigivebuli erovnuli fuladi erTeulis-kuponis inflaciis done, 

sazogadoebis wesdebaSi aucilebeli iyo sawesdebo kapitalis dadgenis 

(gansazRvris) TariRis miTiTeba an kapitalis gansazRvra myar valutaSi - 

aSS dolarebSi, magram miTiTebuli TariRisaTvis es ar gakeTebula. amasTan, 

arc wesdebaSi da arc TandarTul dokumentebSi konkretulad ar aris 

ganmartebuli, 75924 mln maneTad gansazRvruli sawesdebo kapitali 

mTlianad iyo Sevsebuli Tu saWiroebda Sevsebas, Tumca dokumentebis 

analiziT dgindeba, rom am SemTxvevaSi sawesdebo kapitalad nagulisxmevia 

ukve Sevsebuli (arsebuli) kapitalis odenoba. 

sawesdebo kapitalis gansazRvris safuZvlad miTiTebuli `sawarmos 

Rirebulebis Sefasebis aqtis~ SemowmebiT dgindeba Semdegi: 

`sawarmos Rirebulebis Sefasebis aqtiT~(danarTi #9), sawarmos qoneba 

Sefasebulia 1994 wlis 1 aprilis mdgomareobiT. aqti xelmowerilia 

privatizaciis komisiis wevrebis mier (v. sulamaniZe, o. busxrikiZe, l. 

xvedeliZe, r. sxirtlaZe, v. gafrindaSvili, o. jaoSvili, xels ar awers 

tabataZe), magram masSi Seuvsebelia sawarmos dasaxeleba, is ar aris 

xelmowerili da damtkicebuli saqarTvelos respublikis qonebis marTvis 

komitetis Tavmjdomaris mier da ar aris daTariRebuli, Tumca dokumentze 

miTiTebuli rekvizitebi aRniSnulis gakeTebas moiTxovda. 

sawarmos Rirebulebis Sefasebis aqtisa da misi danarTebis mixedviT, 

ZiriTad saSualebaTa narCen Rirebulebad 1994 wlis 1 aprilis 

mdgomareobiT naCvenebia 75923605 aTasi maneTi (danarTebi 33-1,2,3-`krebsiTi~). 

garda amisa, sawarmos RirebulebaSi CarTulia: kapitaldabandebebi da

6 

avansebi (daumTavrebeli kap. mSenebloba, daudgmeli danadgarebi da sxva), 

RirebulebiT -80886 aTasi maneTi (danarTi #5); maragebi da danaxarjebi 

(mcirefasiani da swrafcveTadi sagnebis gamoklebiT) - 990642 aTasi maneTi 

(danarTi #7); fuladi saxsrebi, angariSebi da sxva finansuri aqtivebi - 

524641 aTasi maneTi (danarTi #7). sawarmos sawyisi Rirebulebis Sefasebisas 

gamosaricx faseulobaTa Rirebuleba (anu balansis pasivebis muxlebis 

jami, romelic gamoiricxeba qonebis Rirebulebidan) formirebulia Semdegi 

saxiT: specialuri fondebi da miznobrivi finansireba, romelic SeiZleba 

gamoyenebuli iqnas muSakebis mier sawarmos privatizebisas -183074 aTasi 

maneTi; kreditebi da sasesxo saSualebebi – 550974 aTasi maneTi; angariSebi 

kreditorebTan – 649040 aTasi maneTi; qonebis Rirebuleba, romelic moqmedi 

kanonmdeblobiT, miRebulia privatizebis gansakuTrebuli reJimebSi –16416 

aTasi maneTi; socialur-sayofacxovrebo da socialur-kulturuli 

daniSnulebis obieqtebis Rirebuleba, romlebic rCebian municipalitetis 

sakuTrebaSi –196273 aTasi maneTi. aRniSnuli monacemebis safuZvelze ss 

`WiaTurmanganumis~ sawyis fasad 1994 wlis 1 aprilis mdgomareobiT, 

ganisazRvra 75924000 aTasi maneTi da is amavdroulad miCneuli iqna 

sazogadoebis sawesdebo kapitalis odenobad. 

analiziT dgindeba, rom `sawarmos Rirebulebis Sefasebisas~ da 

Sesabamisad, ss `WiaTurmanganumis~ sawesdebo kapitalis gansazRvrisas da 

SemdegSi myar valutaSi gadaangariSebisas, daSvebulia rigi darRvevebi da 

Secdomebi, gamoyenebulia uzusto da dausabuTebeli gaangariSebebi. am 

mimarTebiT upirvelesad unda SevexoT ZiriTad saSualebaTa narCeni 

Rirebulebis gaangariSebisas daSvebul Secdomebs, radganac aRniSnul 

saSualebaTa narCen Rirebulebad CaTvlili 75923608 aTasi maneTi (maT 

Soris: ZiriTad saSualebaTa pasiuri nawilis narCeni Rirebuleba –63734911 

aTasi maneTi, ZiriTad saSualebaTa aqtiuri nawilis narCeni Rirebuleba – 

12188697 aTasi maneTi) ZiriTadad gansazRvravs sawarmos mTlian 

Rirebulebas da sazogadoebis sawesdebo kapitalis odenobas. ZiriTad 

saSualebaTa aRniSnuli Rirebulebis safuZvelia saaqcio sazogadoebis 

calkeuli struqturuli qvedanayofebis mier warmodgenili Sesabamisi 

qonebis Rirebulebis gaangariSebis aqtebi 1993 wlis 1 aprilis 

mdgomareobiT, romlebSic uamravi uxeSi Secdomebi da uzustobebia. 

moviyvanT ramodenime magaliTs: 

stalinis saxelobis maRaroTa sammarTvelos mier ZiriTad saSualebaTa 

pasiur nawilSi nagebobaTa narCen Rirebulebad naCvenebia 151321 aTasi

7 

kuponi (danarTi #1), nacvlad 139257,5 aTasi kuponisa. am SemTxvevaSi 

Secdoma daSvebulia calkeuli faseulobis narCen RirebulebaTa 

SejamebaSi. aRniSnulis, agreTve msgavs sxva SecdomaTa gamo, ZiriTad 

saSualebaTa pasiuri nawilis jamuri Rirebuleba usafuZvlodaa gazrdili 

12064 aTasi kuponiT – nacvlad faqtiuri 182212,3 aTasi kuponisa, naCvenebia 

194398 aTasi kuponi. aseve, ZiriTad saSualebaTa aqtiuri nawilis narCeni 

Rirebuleba usafuZvlod gazrdilia 4000 aTasi kuponiT. amrigad, ZiriTad 

saSualebaTa saerTo Rirebuleba usafuZvlod gazrdilia 16064 aTasi 

kuponiT da nacvlad faqtiuri 222428 aTasi kuponisa, ZiriTad saSualebaTa 

narCen Rirebulebad aRebulia 238492 aTasi kuponi. 

amavdroulad, sammarTvelos ar ganuxorcielebia 1986-88 wlebSi 

aSenebuli 411,1 aTasi maneTi sabalanso Rirebulebis damxmare nagebobebiTa 

da SemoRobili nakveTebiT uzrunvelyofili 12 erTeuli sacxovrebeli 

saxlis indeqsacia saqarTvelos respublikis meTauris 1992 wlis 14 

seqtembris #926 dadgenilebis Sesabamisad, romelic iTvaliswinebda 

saqarTvelos erovnuli meurneobis ZiriTadi fondebis afasebas da mis 

buRaltrul asaxvas 1993 wlis 1 ivnisisaTvis. aRniSnulis gamo, miTiTebuli 

sacxovrebeli saxlebis narCen Rirebulebad naCvenebia 392,6 aTasi kuponi 

anu erTi saxlis narCeni Rirebuleba am periodisaTvis arsebuli kursiT 

(1 aSS dolari –751 kuponi 1.04.1993 wlis mdgomareobiT), Seadgens 32,7 aSS 

dolars, rac aSkarad ararealuria. aufaseblobis gamo am SemTxvevaSi 

ZiriTad saSualebaTa narCeni Rirebuleba Semcirebulia 9422,4 aTasi 

kuponiT (kursiT –12546 aSS dolari). 

mravali Secdomaa daSvebuli TviT calkeuli ZiriTadi saSualebis 

narCeni Rirebulebis gaangariSebisas. mag. xSiria Semdegi saxis uzustobani: 

2901,3 aTasi –554 aTasi = 554,2 aTasi (danarTi #1, poz #1796); 514,9 aTasi - 

109,4 aTasi =109,5 aTasi (danarTi #1, poz#1793); 9016,3 aTasi –2004,3 aTasi = 

6312,2 aTasi (danarTi #1, poz #2952) da a.S. marto am poziciebSi ZiriTad 

saSualebaTa narCeni Rirebuleba Semcirebulia 2788,9 aTasi kuponiT. 

Secdomebia daSvebuli zemoTnaxsenebi 1992 wlis #926 dadgenilebis 

safuZvelze rigi ZiriTad saSualebaTa afasebaSic. magaliTad, safidero 

avtomati (danarTi #2, poz ##3995, 3996) afasebulia koeficientiT К=678,5, 

nacvlad instruqciiT gaTvaliswinebuli К=45-isa, ris gamoc narCeni 

Rirebuleba gazrdilia 4007,5 aTasi kuponiT da a.S. 

uxeSi Secdomebi da uzusto gaangariSebebia SuqruTis maRaroTa 

sammarTvelos mier warmodgenil ZiriTad saSualebaTa Rirebulebis

8 

Sefasebis aqtebSi. ZiriTadi Secdomebi daSvebulia sasaqonlo-materialur 

faseulobaTa afasebasa da aRdgeniTi Rirebulebis gaangariSebebSi. 

magaliTad, ZiriTad saSualebaTa pasiuri nawilis Rirebulebis Sefasebis 

danarTi #1-is mixedviT, `samasale sawyobis~ (poz #251) sawyisi sabalanso 

Rirebuleba Seadgenda 137 aTas maneTs, xolo afasebis Sedegad aRdgeniT 

Rirebulebad naCvenebia 68 aTasi maneTi, nacvlad 4110 aTasi maneTisa 

(instruqciis mixedviT, am SemTxvevaSi koeficienti К=30). am konkretul 

SemTxvevaSi Secdomaa ara marto afasebaSi, aramed maTematikur 

gaangariSebaSic: 69 aTasisa da 68 aTasis sxvaobad aRebulia 251 aTasi. 

`sabagiro gza~ (danarTi #1, poz #808) da analogiuri tipis `cofis sahaero 

gza~ afasebulia instruqciaSi ararsebuli sxvadasxva koeficientebiT; 

Sesabamisad К=303 da К=416, nacvlad koeficientisa К=30, ris gamoc 

aRniSnul faseulobaTa Rirebuleba jamSi usafuZvlod gazrdilia 12878 

aTasi maneTiT. 

merevis kapitaluri gvirabi~ (danarTi #1, poz #776) da `Semkrebi 

Stolna WalebSi~ afasebulia koeficientiT К=3, nacvlad koeficientisa 

К=30, ris gamoc narCeni Rirebuleba orive SemTxvevaSi sul Semcirebulia 

506518 aTasi maneTiT. ZiriTad saSualebaTa araswor afasebaze miuTiTebs 

Semdegi analizi: Tu vimsjelebT danarTi #1-is mixedviT, ZiriTad 

saSualebaTa pasiuri nawilis sawyisi sabalanso Rirebulebis jami sul 

Seadgens 21688 aTas maneTs, xolo aRdgeniTi Rirebulebis –1128708 aTas 

maneTs. am SemTxvevaSi afasebis koeficientis gasaSualebuli mniSvneloba 

Seadgens К=52-s, rac ararealuria, radganac materialur faseulobaTa 

afasebis instruqcia mocemuli dargis arc erTi ZiriTadi saSualebisaTvis 

ar iTvaliswinebs afasebis aseT maRal koeficients da miTumetes, 

gasaSualebuli mniSvneloba ar SeiZleba iyos miTiTebuli odenobis. 

aRniSnuli miuTiTebs ZiriTad saSualebaTa pasiuri nawilis narCeni 

Rirebulebis usafuZvlo gazrdaze. 

sapirispiro suraTia ZiriTad saSualebaTa aqtiuri nawilis narCeni 

Rirebulebis gaangariSebisas. Tu vimsjelebT danarTi #2 da danarTi #3 - 

is mixedviT, am jgufis ZiriTad saSualebaTa sawyisi sabalanso Rirebuleba 

tolia 24000 maneTis, xolo aRdgeniTi (afasebuli) Rirebuleba –194474 aTasi 

maneTis. am SemTxvevaSi afasebis koeficientis gasaSualebuli mniSvneloba 

tolia К=8,1-s, rac aSkarad miuTiTebs aRdgeniTi Rirebulebis da 

Sesabamisad, narCeni Rirebulebis arasworad gaangariSebaze, radganac aseTi

9 

dabali koeficienti instruqciiT saerTod arcaa gaTvaliswinebuli. 

Sedegad, am jgufis ZiriTad saSualebaTa narCeni Rirebuleba saSualod 

Semcirebulia 4-5 jer. aq yuradsaRebia afasebisas daSvebuli sxva 

gadaxrebic. kerZod, erTi da igive jgufis ZiriTadi saSualebebi 

afasebulia sxvadasxva koeficientiT. magaliTad, nusxaSi mimdevrobiT 

CamoTvlili `ls-2s~ markis 4 jalambari afasebulia koeficientebiT К=25 - 

dan К=50-mde CaTvliT (danarTi #2, poz #10839). ventilatori erT 

SemTxvevaSi afasebulia К=60 koeficientiT (poz #11396), xolo meore 

SemTxvevSi - К=40 da a.S. xazi unda gaesvas imasac, rom xSirad erTi da igive 

dasaxelebis, identuri markisa da tipis, erTsa da imave wels gamoSvebuli 

ZiriTad saSualebaTa sawyisi sabalanso Rirebuleba 3-4 jer da metad 

gansxvavdebian erTmaneTisagan da Sesabamisad, narCeni Rirebulebac 

gansxvavebulia amave odenobiT (poz #7307, 7308, 7531; #9978, 10078). aris 70 

jer gansxvavebis SemTxvevac (poz #763031, 8621, 916462). afasebis da 

maTematikuri gaangariSebis arasworad Sesrulebis gamo, 1987 wels 

gamoSvebuli magidis farnis dasamuxti mowyobilobis (poz #916462) narCen 

sabalanso Rirebulebad dafiqsirebulia 94 aTasi kuponi, xolo 

eqspluataciaSi ufro adre Semosuli identuri mowyobilobis (poz #8621) – 

5171 aTasi kuponi, rac aSkarad miuTiTebs gaangariSebis uzustobaze. 

zemoTaRniSnulis msgavsi Secdomebi SuqruTis maRaroTa sammarTvelos 

mier warmodgenil ZiriTad saSualebaTa gaangariSebaSi xSiria, rac 

uzustos xdis warmodgenil ZiriTad saSualebaTa Rirebulebis Sefasebis 

aqts. 

aseve, arasworia wereTlis maRaroTa sammarTvelos mier warmodgenili 

gaangariSebac. am SemTxvevaSi ZiriTad saSualebaTa aqtiuri nawilis jamur 

Rirebulebad (beWvdiTi SriftiT) dafiqsirebulia 299174 aTasi kuponi, 

Tumca faqtiuri SejamebiT miiReba mxolod 228078 aTasi kuponi. ZiriTad 

saSualebaTa CamonaTvlis boloSi xelnaweriT Camatebulia `sabinao 

mniSvnelobis Senobebi – (1988-1990ww), aRdgeniTi RirebulebiT –36741 aTasi 

kuponi, magram misi narCeni Rirebuleba jamSi ar aris Seyvanili. 

winamdebare gaangariSebaSi xSiria gaurkveveli gadasworebebi, rac aZnelebs 

monacemTa sisworis analizs. aris rigi dausabuTebeli gaangariSebebic. 

magaliTad, warmodgenil nusxaSi (danarTi #2) figurirebs `wylis avzi 

qarxana perofSi~ - 5 identuri dasaxelebis, eqspluataciaSi Sesvlis 

TariRic erTnairia, magram sawyisi sabalanso Rirebulebebi gansxvavebulia

10 

– Sesabamisad –5 aTasi, 5 aTasi, 2 aTasi, 6 aTasi, 6 aTasi maneTi. amasTan, 

miuxedavad eqspluataciaSi erTdroulad Sesvlisa, daricxuli cveTis 

normebi gansxvavebulia da meryeobs 10,3%-dan 50%-mde. aRniSnulis gamo, erT 

SemTxvevaSi avzis afasebuli narCeni Rirebuleba Seadgens 33 aTas kupons, 

xolo meore SemTxvevaSi –163 aTas kupons, Tumca dasaxelebaTa identerobis 

gamo SeuZlebelia imis garkveva, Tu romeli avzi ra Rirebulebisaa. aris 

narCen RirebulebaTa araswori gaangariSebis sxva SemTxvevebi. zemoT 

aRniSnulis gaTvaliswinebiT SeiZleba davaskvnaT, rom wereTlis maRaroTa 

sammarTvelos mier warmodgenili ZiriTad saSualebaTa saerTo jamuri 

narCeni Rirebuleba gansazRvrulia arasworad. 

miuxedavad imisa, rom energosaamqros ZiriTad saSualebaTa CamonaTvali 

moicavs sul 31 dasaxelebas, narCeni Rirebulebis gaangariSebisas 

daSvebulia rigi Secdomebi, magaliTad, ZiriTad saSualebaTa pasiur 

nawilSi (danarTi #1, sul 3 CamonaTvali) saqvabis Senobisa da el-saamqros 

Senobis afaseba gakeTebulia indeqsaciis araswori koeficientebiT. ZiriTad 

saSualebaTa aqtiur nawilSi (danarTi #2) pirvelive dasaxelebis Zalovani 

transformatori afasebulia К=5 koeficientiT, nacvlad К=50-isa. am 

danarTSi CamoTvlili 28 dasaxelebis ZiriTadi saSualebidan umetesoba 

afasebulia araswori indeqsis gamoyenebiT. erTi da imave dasaxelebis 

danadgarebic ki afasebulia gansxvavebuli koeficientebiT К=33, К=24, К=74, 

К=45 da a.S. aRniSnuli miuTiTebs imaze, rom energosaamqros mier ZiriTad 

saSualebaTa narCeni Rirebulebis gaangariSeba gakeTebulia arasworad. 

SemowmebiT dadginda, rom ZiriTad saSualebaTa Rirebulebis 

gaangariSebisas ss `WiaTurmanganumis~ yvela struqturuli qvedanayofis 

mier (sul 18 qvedanayofi) daSvebuli iqna sxvadasxva xasiaTis Secdomebi da 

darRvevebi, romlebic SemdegSi aisaxa maT mier warmodgenil 1993 wlis 1 

aprilis mdgomareobiT `ZiriTad saSualebaTa saerTo Rirebulebis 

Sefasebis aqtebSi~ (danarTi #3). rogorc zemoT mivuTiTeT, aRniSnuli 

aqtebi Tavis mxriv daedo safuZvlad krebsiT aqtebs: `ZiriTad saSualebaTa 

pasiuri nawilis Rirebulebis Sefasebis aqti, danarTi #1 -krebsiTi~ da 

`ZiriTad saSualebaTa aqtiuri nawilis Rirebulebis Sefasebis aqti, 

danarTi #2 -krebsiTi~. Tavis mxriv `danarTi #2 –krebsiTSic~ daSvebulia 

Secdoma da nacvlad meqanikuri kombinatis mier warmodgenili ZiriTad 

saSualebaTa fizikuri cveTisa –19638 aTasi kuponi da narCeni Rirebulebis 

-28291 aTasi kuponi, Sesabamisad aRebulia 10638 aTasi kuponi da 37291 aTasi

11 

kuponi, ris gamoc am jgufis ZiriTad saSualebaTa narCeni Rirebuleba 

gazrdilia 9000 aTasi kuponiT. warmodgenili `krebsiTi~ danarTebis 

Tanaxmad, ZiriTad saSualebaTa pasiuri nawilis jamuri narCeni Rirebuleba 

Seadgens 4588112 aTas kupons, xolo aqtiuri nawilisa –923687 aTas kupons, 

rac jamSi Seadgens 5511795 aTas kupons 1993 wlis aprilis mdgomareobiT. Tu 

mxedvelobaSi miviRebT am momentisaTvis kuponis kurs aSS dolarTan 

mimarTebaSi (1 aSS dolari – 751,1 kuponi), warmodgenili aqtebiT 

gansazRvruli ZiriTad saSualebaTa saerTo jamuri Rirebuleba tolia 

7338297 aSS dolaris. 

aRniSnuli krebsiTi aqtebis safuZvelze Sedgenilia `ZiriTad 

saSualebaTa saerTo Rirebulebis aqti~ (forma#3-krebsiTi) 1993 wlis 1 

aprilis mdgomareobiT (am aqts xels aweren privatizebis komisiis wevrebi,). 

am aqtSi ZiriTad saSualebaTa pasiuri nawilis narCeni Rirebuleba –4588112 

aTasi kuponi `teritoriuli koeficientis gaTvaliswinebiT~ (koeficientis 

mniSvneloba aqtSi ar aris miTiTebuli) gadaangariSebulia 63734911 aTas 

kuponad, xolo aqtiuri nawilis narCen Rirebuleba –923687 aTasi kuponi - 

12188697 aTas kuponad, ris gamoc ZiriTad saSualebaTa jamuri narCeni 

Rirebuleba aRebulia 75923605 aTasi kuponis toli. 

rac Seexeba am SemTxvevaSi gamoyenebul e.w. `teritoriul 

koeficientebs~, romlebic Sesabamisad tolia К=13,9 da К=13,96-is, isini 

ZiriTad saSualebaTa afasebis arc erTi instruqciiT an romelime sxva 

normatiuli aqtiT ar aris gaTvaliswinebuli da sarevizio jgufis mier 

ver iqna moZiebuli misi warmoSobis normatiuli safuZveli. aRniSnulis 

Taobaze ver iqna miRebuli ganmarteba verc ss `WiaTurmanganumSi~ da verc 

saqarTvelos saxelmwifo qonebis marTvis saministrodan. miTiTebuli 

gaangariSebiT miRebuli ZiriTad saSualebaTa narCeni Rirebuleba CarTuli 

iqna ss `WiaTurmanganumis~ - `sawarmos Rirebulebis Sefasebis aqtSi 1994 

wlis 1 aprilis mdgomareobiT~(danarTi #9). 

1995 wlis 29 aprils mowveuli ss `WiaTurmanganumis~ aqcionerTa 

pirveli krebis mier (krebas xelmZRvanelobdnen: ss `WiaTurmanganumis~ 

generaluri direqtoris movaleobis Semsrulebeli – v. sulamaniZe, 

saxelmwifos warmomadgeneli ss `WiaTurmanganumSi~ - r. sturua, sawarmos 

TanamSromelTa warmomadgeneli – l. xvedeliZe. krebis muSaobaSi 

monawileobas Rebulobdnen: q. WiaTuris meri – n. samxaraZe, saqarTvelos 

respublikis ministrTa kabinetis pasuxismgebeli muSaki –d. kopaleiSvili, 

koncern `saqsamTometalurgiis~ vice prezidenti – z. CxeiZe. krebas

12 

eswreboda 61,3% qciebis mflobeli) 1994 wlis 17 oqtombers damtkicebul 

saaqcio sazogadoebis wesdebaSi Setanili iqna cvlileba da amave TariRiT 

damtkicebuli iqna ss `WiaTurmanganumis~ axali wesdeba, romelic q. 

WiaTuris sasamarTlos mier registrirebuli iqna 1995 wlis 2 oqtombers. am 

wesdebis Tanaxmad, saaqcio sazogadoebis sawesdebo kapitalad 

gansazRvruli 75924000 aTasi maneTi CaiTvala 111000 aTasi aSS dolaris 

tolad. arc aqcionerTa zemoTnaxsenebi krebis oqmsa da mis danarTebSi, 

arc wesdebaSi da arc sasamarTlos dadgenilebaSi ar aris miTiTebuli, Tu 

ris safuZvelze an ra periodis kursiT iqna gadaangariSebuli maneTebiT 

gansazRvruli sawesdebo kapitali aSS dolarebSi. analiziT dgindeba, rom 

am SemTxvevaSi maneTis kursi aSS dolarTan mimarTebiT aRebulia 

SefardebiT: 684 maneTi – 1 aSS dolari. aseTi kursi miTiTebuli fuladi 

erTeulebisa dafiqsirebuli iyo 1993 wlis 31 marts, Tumca ss 

`WiaTurmanganumis~ sawarmos Rirebulebis Sefasebis aqti Sedgenilia 1994 

wlis 1 aprilis mdgomareobiT da zemoTmiTiTebul aqcionerTa saerTo 

krebas ar gaaCnda realuri gaangariSebiT gamyarebuli da argumentirebuli 

safuZveli sazogadoebis sawesdebo kapitalis 111 milion aSS dolarad 

gansazRvrisa da damtkicebisaTvis. zemoT ganxiluli monacemTa analizi 

uCvenebs, rom 1995 wlis 2 oqtombris mdgomareobiT, sazogadoebis sawesdebo 

kapitali 111000 aTasi aSS dolari gansazRvrulia metobiT. 

ss `WiaTurmanganumis~ mimarTvis safuZvelze, individualuri auditori 

v. deviZis mier (licenzia #191 zogad auditorul saqmianobaze, auditoris 

sakvalifikacio serTifikati - #474) Sefasebuli iqna q. WiaTuris zonis 

nikrisis xevsa da iTxvisis zeganze maRaro #32-is teritoriaze dagrovili 

6170931 tona marganecis Sualeduri produqcia da mis sabazro Rirebuleba 

gansazRvruli iqna 104905841 lariT (1 tona –17 lari), razedac 

warmodgenilia 1998 wlis 25 martis auditoruli daskvna. 1998 wlis 27 

marts mowveuli iqna ss `WiaTurmanganumis~ direqtorTa gamgeobis sxdoma 

(sxdomis xelmZRvaneli –generaluri direqtoris movaleobis Semsrulebeli 

–o. busxrikiZe; gamgeobis wevrebi: S, grigalaSvili, l. xvedeliZe, o. 

kupataZe; mowveulebi: T.TavberiZe- fasiani qaRaldebisa da qonebis marTvis 

ganyofilebis ufrosi, m. megreliSvili – mT. buRalteri, g. baqraZe – 

ekonomikuri ganyofilebis ufrosi, g. buzalaZe –mT. marqSeideri) da 

miRebuli iqna dadgenileba, rom ss `WiaTurmanganumis~ sawesdebo kapitalis 

Sevsebis mizniT, auditoruli daskvniT gansazRvruli manganumis Sualeduri

13 

produqtis Rirebuleba 104905841 lari, aRebuli yofiliyo buRaltrul 

aRricxvaSi sawesdebo kapitalis korespodenciiT. 

rogorc zemoT gavaanalizeT, 75924000 aTasi kuponis sawesdebo 

kapitali, xolo SemdegSi mis ekvivalentad gansazRvruli 111000000 aSS 

dolari aRiarebuli da miCneuli iyo saaqcio sazogadoebis saxeze 

arsebuli qonebis Rirebulebad, anu aRniSnuli odenobis sawesdebo 

kapitali CaiTvala Sevsebulad da amaze warmodgenili iyo saTanado 

`gaangariSebebi~ da `mtkicebulebebi~. amrigad, direqtorTa gamgeobis 

aRniSnul sxdomas ar gaaCnda safuZveli, rom sazogadoebis dawesebuli 

kapitali -111000000 aSS dolari saWiroebda Sevsebas da amdenad, 

direqtorTa gamgeobis mier saTanado dasabuTebis gareSe 104905841 laris 

Sualeduri produqti mimarTuli iqna sazogadoebis sawesdebo kapitalis 

Sesavsebad. aRsaniSnavia isic, rom amaze ar yofila arc aqcionerTa krebis 

da arc sameTvalyureo sabWos Tanxmoba. rac Seexeba Sualeduri produqciis 

raodenobis da Rirebulebis dadgenis Sesaxeb warmodgenil auditorul 

daskvnas (q. WiaTura, 1998 wlis 25 marti), mas raodenobis gaangariSebis an 

Rirebulebis gansazRvris dokumenti an sxva dasabuTeba Tan ar axlavs. 

amave auditoris mier ss `WiaTurmanganumTan~ 1998 wlis 15 maiss 

gaformebuli xelSekrulebis safuZvelze Catarebuli iqna sazogadoebis 

safinanso-sameurneo angariSebis auditoruli Semowmeba. 1999 wlis 30 

martiT daTariRebuli auditorul daskvnaSi miTiTebulia, rom ss 

`WiaTurmanganumis~ sawesdebo kapitali Seadgens 111000 aTas aSS dolars. 

aRniSnuli daskvna 1999 wlis 12 ivliss waredgina saqarTvelos qonebis 

marTvis saministros (werili #07-522k) da is gaxda safuZveli sawesdebo 

kapitalis 111 mln aSS dolarad aRiarebisaTvis sazogadoebis wesdebis 

xelaxali registraciisas. 

amrigad, ss `WiaTurmanganumis~ sawesdebo kapitalis realobis 

analiziT SeiZleba gakeTdes Semdegi daskvna: 

ss `WiaTurmanganumis~ struqturuli qvedanayofebis mier Sedgenili 

ZiriTad saSualebaTa Rirebulebis Sefasebis aqtebi 1993 wlis 1 aprilis 

mdgomareobiT, gaangariSebulia uxeSi SecdomebiT, uzustod da normatiul 

moTxovnaTa gauTvaliswineblad, ramac arsebiTi gavlena moaxdina 

gaangariSebis Sedegebze. amasTan, am aqtebis safuZvelze gansazRvruli 

ZiriTad saSualebaTa narCeni Rirebuleba gamravlebuli iqna normativebiTa 

da instruqciebiT gauTvaliswinebel e.w. `teritoriul koeficientze~, ramac 

mniSvnelovnad gazarda ZiriTad saSualebaTa narCeni Rirebuleba.

14 

aRniSnuli gaangariSeba safuZvlad daedo saaqcio sazogadoebis sawesdebo 

kapitalis sidides, romelic 1994 wlis 1 aprilis mdgomareobiT 

gansazRvruli iqna metobiT 75924000 aTasi maneTis odenobiT. 

1995 wlis 29 aprils damtkicebuli wesdebis mixedviT, 1994 wlis 1 

aprilis mdgomareobiT gansazRvruli sazogadoebis sawesdebo kapitali – 

75924000 aTasi maneTi, gatolebuli iqna 111 milion aSS dolarTan, 1993 wlis 

31 martis savaluto kursis Sebamisad. 1998 wlis 27 marts sawesdebo 

kapitalTan korespodenciiT asaxuli iqna 104,9 milioni laris Rirebulebis 

manganumis Sualeduri produqti, magram kapitalis saerTo odenoba ar 

Secvlila da is miCneuli iqna 111 mln. aSS dolaris Semadgenel nawilad. 

aRsaniSnavia, rom sazogadoebis balansSi sawesdebo kapitali pirvelad 

aisaxa 1998 wlis wliur balansSi. am balansis mixedviT, sazogadoebis 

sawesdebo kapitali Seadgens 111 milion aSS dolaris eqvivalentis 

erovnul valutaSi – 144 300 aTas lars. 

ss `WiaTurmanganumis~ dafuZnebidan (3.11.1994w) 2004 wlis 1 ivlisamde 

sazogadoebis sawesdebo kapitalSi ar aris Setanili arc erTi cvlileba, 

Tumca aucilebeli iyo masSi cvlilebebis Setana. kerZod, sazogadoebis 

sawesdebo kapitalSi 1.07.04 wlis mdgomareobiT ar aris Setanili ss 

`WiaTurmanganumis~ balansze ricxuli 140,85 ha miwis fondis Rirebuleba, 

romelic Seadgens 2387,0 aTas lars. 

ss WiaTurmanganumis~ sameTvalyureo sabWos Tavmjdomaris ganmartebiT 

(i. SeyilaZe), aRniSnuli sakiTxi ukve ganxilulia sameTvalyureo sabWoze 

da miRebulia gadawyvetileba miwis fondis Rirebulebis (2387,0 aTasi lari) 

sawesdebo kapitalSi asaxvaze. 

Semdegi: 

/danarTi #4/ 

II. aqciaTa paketis ganTavsebis mdgomareobis SeswavliT dadginda 

ss `WiaTurmanganumis~ 1994 wels damtkicebuli pirveli wesdebis 

Tanaxmad (am wesdebiT sazogadoebis sawesdebo kapitali Seadgenda 75924000 

aTas maneTs), sazogadoebis mier gamoSvebuli iqna 75924000 aTasi maneTis 

Rirebulebis 75924000 cali Cveulebrivi saxelobiTi aqcia, erTi aqciis 

normalur Rirebulebad ganisazRvra 1000 maneTi, 2.10.1995 wels q. WiaTuris 

sasamarTlos mier registrirebuli wesdebiT, romlis Tanaxmadac sawesdebo 

kapitalma Seadgina 75924000 aTasi kuponi anu 111000 aTasi aSS dolari, erTi

15 

aqciis nominalurma Rirebulebam Seadgina 1000 kuponi, anu 1,461 988 aSS 

dolari. 

aqciaTa ganawilebis analiziT dadginda Semdegi: 

1. aqciaTa mTliani raodenobidan saqarTvelos prezidentis 1995 wlis 23 

seqtembris #382 brZanebulebiT ss `WiaTurmanganumis~ SromiT koleqtivze 

ufasod gaica aqciaTa paketis 3%, raodenobiT – 2277720 cali aqcia; 

2. saqarTvelos saxelmwifo qonebis marTvis saministros 1994 wlis 1 

agvistos #08.13.106 dadgenilebiT, saxelmwifo sakuTrebaSi unda 

darCeniliyo ss `WiaTurmanganumis~ aqciaTa sakontrolo paketis –51%, 

RirebulebiT – 38721240 aTasi kuponi. saqarTvelos finansTa saministrosa 

da ruseTis federaciis finansTa saministros mier 1994 wlis 3 noembers 

gaformebuli oqmis safuZvelze, ruseTis mxaris mier saqarTvelosaTvis 

gacemuli kreditis uzrunvelyofis angariSSi, ruseTis sasargeblod 

giraoSi iqna Cadebuli saxelmwifosaTvis gankuTvnili aqciaTa paketis (51%- 

is) 10%, anu aqciaTa mTliani Rirebulebis 5,1%, TanxiT –3872124 aTasi 

kuponi, anu 5661000 aSS dolaris. aqciebis gadacemaze miReba-Cabarebis aqti 

mxareebs Soris gaformebulia 1994 wlis 3 noembers q. moskovSi da mas 

finansTa saministros saxeliT xels aweren ruseTis mxridan –a. kuzmini, 

saqarTvelos mxridan –g. erqomaiSvili. 

3. saqarTvelos saxelmwifo qonebis marTvis saministros 1995 wlis 15 

maisis #22.11.400 dadgenilebiT, pirdapiri miyidvis wesiT 4104 cali aqcia, 

RirebulebiT –4104000 kuponis, realizebuli iqna sxvadasxva myidvelebze. 

4. privatizaciis gegmis Tanaxmad, aqciaTa garkveuli raodenoba 

daeqvemdebara sabaraTo auqcionze gayidvas. aqciebis gayidvas sabaraTo 

auqcionebze axorcielebda saqarTvelos saxelmwifo qonebis marTvis 

saministro. Catarebuli auqcionis Sedegebze saministrodan ss 

`WiaTurmanganums~ waredgineboda saTanado werili da danarTi aqciebis 

mimReb pirTa da maTi kuTvnili aqciebis CvenebiT. ss `WiaTurmanganumi~- 

saTvis mowodebuli masalebis mixedviT, saministros mier sul Catarebuli 

iqna ori auqcioni, maT Soris: 

saqarTvelos saxelmwifo qonebis marTvis saministros 1996 wlis 23 

Tebervlis #01-12/740 werilis Tanaxmad, #22 specializirebul sabaraTo 

auqcionze 170 pirze sul gaiyida 119160 cali aqcia, auqcionis Sedegebi 

damtkicebulia zemoTnaxsenebi saministros kolegiis 1996 wlis 22 ianvris 

#02.22.40 dadgenilebiT. warmodgenilia #22 specializirebuli sabaraTo 

auqcionis Catarebis Sedegebi –ss `WiaTurmanganumis~ aqciebis mimReb pirTa

16 

sia, romelsac amtkicebs respublikuri sabaraTo da ganacxadebis 

gadamuSavebis saauqciono centris xelmZRvaneli –e. juReli (20.01.1996w). am 

auqcionze sainvesticio safinanso kompania ìndustria investis~ mier 

SeZenilia 68285 cali aqcia, xolo danarCeni aqciebi –50875 calis odenobiT, 

Sesyidulia 169 sxvadasxva fizikuri piris mier. 

amave wlis 7 maisis #01.12/2047 werilis Tanaxmad, #38 

specializirebuli sabaraTo auqcionze sul gaiyida 8 959 437 cali aqcia, 

razedac unda gacemuliyo 359 serTifikati. auqcionis Sedegebi 

damtkicebulia saministros kolegiis 1996 wlis 29 aprilis #1.41.117 

dadgenilebiT, xolo aqciebis mimRebTa sia zemoTnaxsenebi centris 

direqtoris mier damtkicebulia amave wlis 22 aprils. 

am auqcionze ìndustria investis~ mier sul SeZenilia 43000 aqcia, Sps 

`sam investis~ mier –2335631 aqcia, Sps sainvesticio kompania `ji-ai-ei~-s mier 

– 6550645 aqcia, danarCeni 30161 cali aqcia SeZenilia sxvadasxva pirebis 

mier. amrigad, orive auqcionze sul gaiyida 9078597 cali aqcia, maT Soris: 

Sps s/k `ji-ai-ei~-ze –6450645 cali aqcia, Sps `sam investze~ -2335631 cali 

aqcia, s.s.k ìndustria investze~ -111285 cali aqcia, sxvadasxva fizikur 

pirebze –181036 cali aqcia. 

Sps `sam investis~ momarTvis safuZvelze (werili #08, 5.08.1996w. werils 

ar aqvs beWedi, magram direqtor d. ximSiaSvilis xelmowera damowmebulia 

notarialurad), misi kuTvnili 2335631 aqciidan 1217564 cali aqcia 

gadauformda ìndustrial kapital korporeiSens~ , xolo 1118067 aqcia - 

`vista kapital korporeiSens~. aseve, Sps `ji-ai-ei~-s momarTvis safuZvelze 

(werili #75, 05.08.1996w, werils aqvs beWedi da damowmebulia 

notarialurad) misi kuTvnili 6450645 aqciidan 4370090 aqcia gadauformda 

ìndustrial kapital korporeiSens~, xolo 2080555 aqcia - `vista kapital 

korporeiSens~. 

amrigad, ss `WiaTurmanganums~ 1997 wlis 2 agvistos (oqmi #1) 

aqcionerTa krebis mier aqciebis nominaciaze gadawyvetilebis miRebamde, 

aqciebi ganawilda Semdegi saxiT: 

1. ss `WiaTurmanganumis~ SromiT koleqtivze ufasod gaica aqciaTa 3%, 

raodenobiT –2277720 cali aqcia, RirebulebiT 2277720 aTasi kuponi, anu 

3330000 aSS dolari (mTliani aqciis 3%); 

2. pirdapiri miyidvis wesiT moqalaqeebze gaica 4104 cali aqcia, 

RirebulebiT –4104 aTasi kuponis, anu 6000 aSS dolaris;

17 

3. ruseTis federacias sesxis uzrunvelyofis giraoSi gadaeca 3872127 

aTasi kuponis, anu 5661000 aSS dolaris aqcia (5,1%); 

4. auqcionebze sul gayiduli iqna 9078597 cali aqcia, RirebulebiT 

9078597 aTasi kuponis, anu 13272802 aSS dolaris, maT Soris: ìndustrial 

kapital korporeiSeni~ - 5587654 cali aqcia, RirebulebiT –5587654 aTasi 

kuponis, anu 8169085 aSS dolari; `vista kapital korporeiSeni~ -3 198 622 

cali aqcia, RirebulebiT –3198622 kuponis, anu 4676348 aSS dolari; s.s.k. 

ìndustria investi~ -111285 cali aqcia, RirebulebiT –111285 aTasi kuponis, 

anu 162697 aSS dolari; sxvadasxva fizikuri pirebi –181036 cali aqcia, 

RirebulebiT –181036 aTasi kuponis, anu 264672 aSS dolari. 

1997 wlis 2 agvistos mowveuli iqna ss `WiaTurmanganumis~ aqcionerTa 

kreba da saqarTvelos saxelmwifo qonebis marTvis saministros 1997 wlis 

22 aprilis #06-7/1794 werilis safuZvelze, miRebuli iqna gadawyvetileba 

aqciaTa denominaciis Sesaxeb. kerZod, am periodidan 1 cali aqciis 

Rirebulebad ganisazRvra 1 aSS dolari. Sesabamisad, sazogadoebis 

wesdebaSi sawesdebo kapitalTan mimarTebiT Setanili iqna cvlileba da 

Camoyalibda ase: `sazogadoebis sawesdebo kapitali Seadgens 111 000 000 aSS 

dollars. sazogadoeba uSvebs erTnairi nominaluri Rirebulebis 111 000 

000 Cveulebriv aqcias. aqciaTa nominaluri Rirebuleba Seadgens 1 aSS 

dollars~. aRniSnuli wesdeba registrirebuli iqna q. WiaTuris 

sasamarTlos mier 1999 wlis 30 ivliss (registraciis #13/5-13). 

aqciebis denominaciasTan dakavSirebiT, aqcionerTa wilis Seucvlelad 

gazrdili iqna maTze gacemuli (ricxuli) aqciebis raodenoba denominaciis 

koeficientis mixedviT (К=1,461988). aRniSnulis gaTvaliswinebiT, ss 

`WiaTurmanganumis~ aqciebis ganawilebas sazogadoebaSi arsebuli 

aqcionerTa reestris mixedviT 14.07.04w. mdgomareobiT aqvs Semdegi saxe: 

(0,0054%) 

aqedan: 

sul aqciebi – 111 000 000 cali, maT Soris: 

1. ufasod gacemulia mSromelebze – 3 330 000 cali (3%) 

2. pirdapiri miyidvis wesiT gacemulia moqalaqeebze – 6000 cali 

3. or sabaraTo auqcionze sul gayidulia 13 272 802 cali aqcia (11,957%, 

- ìndustrial kapital korporeiSenze~ - 8 169 085 cali (7,36%); 

- `vista kapital korporeiSenze~ - 4 676 348 cali (4,213%); 

- ìndustria investze~ - 162661 cali (0,146%); 

- sxva danarCeni –264709 cali (0,238%);

4. fulad auqcionze realizebulia 56 cali (0,00005%); 

5. saxelmwifos kuTvnilebaSia 94391142 cali (85,037%); 

18 

(saxelmwifos wilidan aqciebis 5,1%, anu 5661000 cali aqcia 

blokirebulia). 

amrigad, ss `WiaTurmanganumis~ sawesdebo kapitaliT gaTvaliswinebuli 

da wesdebiT gansazRvruli 111 000 000 aqciidan gasxvisebulia 16608802 cali 

aqcia, anu aqciaTa mTliani raodenobis 14,963%. 

aqciaTa paketis 14,963%-is ganTavsebis kanonierebis Seswavla 

saqarTvelos kontrolis palatis 19.07.04 wlis #9 brZanebis safuZvelze 

daevala sxva sarevizio jgufs. 

`mewarmeTa Sesaxeb~ saqarTvelos kanonis 51-e muxlis me-3 punqtis 

moTxovnidan gamomdinare, gamoSvebuli aqciebis registraciisa da maTi 

moZraobis aRsaricxad, ss `WiaTurmanganums~ 1999 wlis 17 aprilidan 

xelSekruleba aqvs gaformebuli damoukidebel registrator Sps `qarTul 

saregistratoro kompania `delamenTan~. am xelSekrulebis Tanaxmad, 

TiToeuli aqcioneris sakuTrebis damadasturebeli pirveladi dokumentis, 

gamoSvebul da ganTavsebul aqciebze monacemTa bazis da aqciebis 

mflobelTa yvela rekvizitis aslebi inaxeba damoukidebel 

registratorTan (d. aRmaSenebli gamziri #153). 

ss `WiaTurmanganumSi~ aqciebTan dakavSirebuli sakiTxebs kurirebs 

damoukidebel registratorTan urTierTobis specialisti – qalbatoni v. 

gafrindaSvili. miTiTebuli specialistis mier warmodgenili iqna 

damoukidebel registrator Sps `qarTuli saregistratoro kompaniis~ mier 

warmoebuli saaqcio sazogadoeba `WiaTurmanganumis~ aqcionerTa reestri 

2004 wlis 14 ivlisis mdgomareobiT, romelsac xels awers kompaniis 

direqtori – T. nikolaiSvili. am reestris Tanaxmad, 13215 aqcionerze 

ricxuli aqciaTa raodenoba Seadgens 111 mln cals. damoukidebeli 

registratoris mier ar ganxorcielebula aqcionerebisaTvis aqciis 

mflobelobaze serTifikatis gacema da arc sanotaro wesiT damowmebuli 

xelSekrulebis gaformeba, rac warmoadgens `mewarmeTa Sesaxeb~ 

saqarTvelos kanonis 51-e muxlis me-4 punqtis moTxovnis darRvevas. amasTan, 

winamdebare reestri ar aris Sevsebuli srulyofilad, xSir SemTxvevaSi 

Seuvsebelia aqcionerTa sapasporto monacemebi da misamarTi. 

qalbaton v. gafrindaSvilis ganmartebiT, amJamad mimdinareobs muSaoba 

aqciaTa reestris srulyofili gaformebisaTvis. 

/danarTi #5/

19 

III. sazogadoebis sameTvalyureo sabWos mier `mewarmeTa Sesaxeb~ 

kanoniTa da sazogadoebis wesdebiT gansazRvruli kompetenciis farglebSi 

gaweuli saqmianobis saxelmwifos interesebTan Sesabamisobis SeswavliT 


sameTvalyureo sabWos saqmianoba da misi ufleba-movaleobebi 

gansazRvrulia `mewarmeTa Sesaxeb~ saqarTvelos kanonis 55-e muxlis 

mixedviT, romelic konkretulad ganmartebulia `mewarmeTa Sesaxeb kanonis 

komentarSi~. 

ss `WiaTurmanganumis~ sameTvalyureo sabWo Seqmnilia miTiTebuli 

kanonis mixedviT da misi Semadgenloba gansazRvrulia: 

1. SeyilaZe iandi –sameTvalyureo sabWos Tavmjdomare- (sameTvalyureo 

sabWos sxdomis oqmi #1, 18.05.2001w). 

2. baraTaSvili zurabi –wevri, eqimi; 

3. mataraZe edgari –wevri, samTo inJineri; 

4. axvlediani Tamazi –wevri, samTo inJineri; 

5. yifSiZe olegi – wevri, inJiner-meqanikosi; 

6. fridonaSvili elguja- wevri, samTo el-meqanikosi; 

(safuZveli aqcionerTa krebis oqmi 17.04.01 weli). 

2002 wlis 3 ivlisidan: 

1. SeyilaZe iandi –sameTvalyureo sabWos Tavmjdomare; 

2. axvlediani Tamazi –wevri; 

3. mataraZe edgari –wevri; 

4. baraTaSvili zurabi –wevri; 

5. yifSiZe olegi –wevri; 

6. fridonaSvili elguja –wevri; 

7. kupataZe vaxtangi –wevri inJiner-metalurgi; 

8. sanaia rolandi –wevri, samTo inJineri; 

9. cucqiriZe giorgi –wevri, samTo inJineri; 

(safuZveli: aqcionerTa krebis oqmi 31.05.2002weli). 

2003 wlis 7 martidan: 

1. SeyilaZe iandi – sabWos Tavmjdomare; 

2. mataraZe edgari – wevri; 

3. fridonaSvili elguja – wevri; 

4. sanaia rolandi – wevri;

5. kupataZe vaxtangi – wevri; 

6. modebaZe zurabi – wevri; 

20 

7. mesxi daviTi – wevri, energetikosi; 

8. lutiZe goCa – wevri, inJineri; 

9. murvaniZe vladimeri –wevri, ekonomisti; 

(safuZveli: aqcionerTa krebis oqmi 07.03.2003weli). 

2004 wlis I ivlisidan: 

1. SeyilaZe iandi –sabWos Tavmjdomare; 

2. mataraZe edgari –wevri; 

3. fridonaSvili elguja –wevri; 

4. sanaia rolandi –wevri; 

5. kupataZe vaxtangi wevri; 

6. modebaZe zurabi –wevri, samTo inJiner-eleqtrikosi; 

7. mesxi daviTi –wevri,; 

8. lutiZe goCa –wevri; 

9. CiRvinaZe ivane –wevri, eqimi; 

SeniSvna: murvaniZe vladimeri 2003 wlis 16 agvistos aqcionerTa krebis 

gadawyvetilebiT, gamoyvanil iqna sameTvalyureo sabWos Semadgenlobidan, 

samewarmeo samarTlis 55-e muxlis me-2 punqtis Tanaxmad. (ar daswrebia 

sxdomebs). 

igive krebis gadawyvetilebiT, sabWos SemadgenlobaSi Seyvanili iqna 

CiRvinaZe ivane. 

sabWos wevrebi arCeulia kanonis 55.2 muxlis dacviT, xolo misi 

Tavmjdomare –55.4 muxlis mixedviT. 

warmodgenili cnobis Tanaxmad, sameTvalyureo sabWo sxdomebs atarebs 

kvartalSi erTxel, rac Seesabameba kanonis 55.6 muxlis moTxovnas. 

sameTvalyureo sabWos sxdomebze ganxilulia rigi problematuri sakiTxebi, 

maT Soris: wliuri angariSebi. amasTan, ver iqna warmodgenili verc erTi 

dokumenti, romelic daadasturebda sameTvalyureo sabWos mier 

sabuRaltro dokumentebis, qonebrivi obieqtebis, sazogadoebis salaros da 

materialur faseulobaTa gakontrolebas da Semowmebas, rogorc amas 

iTvaliswinebs kanonis 55.8-e punqti. 

sameTvalyureo sabWos saqmianobis detaluri analiziT irkveva, rom igi 

jerovan zedamxedvelobas ver uwevs sazogadoebis direqtorTa saqmianobas, 

rigi sakiTxebis gadawyvetisas, ver iCens principulobas da aucileblobis 

SemTxvevaSic ki, Tavs aridebs adekvaturi RonisZiebebis miRebas.

21 

sameTvalyureo sabWo met-naklebad inertiulia sawarmoSi mimdinare 

darRveva-naklovanebebis Tu sxva negatiuri procesebisadmi. 

saqarTvelos kontrolis palatis mier 2001 da 2003 wlebSi Catarebuli 

SemowmebiT ss `WiaTurmanganumSi~ gamovlinda rigi naklovanebebi da uxeSi 

darRvevebi, rac dafiqsirda Sesabamis Semowmebis aqtebSi. 

sameTvalyureo sabWo Semoifargla mxolod imiT, rom man Tavis 

sxdomebze ganixila (22.04.01 wlis #8 oqmi da 13.09.03 wlis #6 oqmi) 

Semowmebis aqtebSi miTiTebuli naklovanebebi da direqtorats daevala maTi 

gamosworeba, magram maTze zedamxedveloba ar gauwevia da davalebaTa 

Seusruleblobaze reagireba ar gaukeTebia, ramac aRmofxvris nacvlad, 

xeli Seuwyo darRveva-naklovanebaTa gazrdas. kerZod, 2001 wels Semowmebis 

aqtSi mkafiod iyo miTiTebuli, rom mouwesrigebelia saijaro 

urTierTobebis aRricxvianoba, moijareebze saijaro qiris daricxva ar 

swarmoebs sruli moculobiT, amouRebelia mniSvnelovani Tanxebi, rigi 

moijareebi ar ixdian saijaro qiras, maTgan ki ar xorcieldeba saijaro 

sagnis amoReba an farTis dabruneba. miTiTebuli iyo im zianze, rac 

sazogadoebas adgeboda saijaro urTierTobebSi arsebuli darRvevebiT. 

aRniSnuli naklovanebebis aRmosafxvrelad saTanado zomebi ar 

gatarebula, darRvevebze pasuxismgebloba aravis dakisrebia, Sedegad, am 

sferoSi mdgomareoba ar gamosworebula. 

analogiuri mdgomareobaa ss `WiaTurmanganumis~ saqmianobis Sedegad 

mosaxleobaze miyenebuli zaralis Semfasebeli komisiis mier aqtebis 

Sedgenis da TanxaTa moZraobis aRricxvis sakiTxSic. 2001 wlis Semowmebis 

aqtSi konkretulad iyo miTiTebuli im uxeS darRvevebze, rasac adgili 

hqonda zaralis aqtebis Sedgenisas. naCvenebi iyo, rom rig SemTxvevaSi 

zaralis aqtis Sedgena xdeboda usafuZvlod, zaralis TanxaTa gaangariSeba 

warmoebda normatiul moTxovnaTa gauTvaliswineblad, riTac ziani 

adgeboda warmoebas. 

miuxedavad aRniSnulisa, adekvaturi reagireba miTiTebul darRvevebze 

ar gakeTebula da braleul pirTa pasuxismgeblobis sakiTxi ar ganxilula, 

ufro metic, aqtSi miTiTebuli konkretuli darRveva arc gasworebula. 

aRniSnulma ganapiroba is, rom nacvlad mdgomareobis radikaluri 

Secvlisa, darRvevebi ar Semcirebula. 

zaralis aqtebi zog SemTxvevaSi formdeba faqtobrivi mdgomareobis 

srulyofili Seswavlisa da analizis gareSe, adgili aqvs zaralis aqtebis 

usafuZvlod da subieqturad Sedgenis faqtebs, zaralis Tanxebis

22 

gaangariSebisas ar aris daculi normatiuli moTxovnebi, aris SemTxvevebi, 

rodesac zaralis Tanxebi gazrdilia xelovnurad, sruli uwesrigobaa 

zaralis Tanxebis anazRaurebis da misi moZraobis aRricxvaSi. 

mravalferovnebiTa da simZimiT gamoirCeva ZiriTad saSualebaTa 

moZraobis aRricxvisa da maT daculoba-SenaxvaSi gamovlenili darRvevebi. 

ZiriTad saSualebaTa ijariT gacema, Camowera, realizacia, xolo 

realizaciis Semdgom amonagebi Tanxebis xarjva nawarmoebia moqmedi 

kanonmdeblobis darRveviT, sameTvalyureo sabWos Tanxmobis da nebarTvis 

gareSe, amaze ki sabWos reagireba ar gaukeTebia, riTac daarRvia 

`saxelmwifos wilobrivi monawileobiT arsebuli sawarmoTa balansze 

ricxuli amortizebuli an gamouyenebeli ZiriTadi saSualebebis 

gankargvisa da gadacemis wesis Sesaxeb~ debulebis (SemdgomSi – `ZiriTadi 

saSualebaTa gankargvis debuleba~) moTxovnebi. 

ZiriTad saSualebaTa Camowerasa da gasxvisebaSi daSvebulma 

darRvevebma mniSvnelovnad azarala rogorc saxelmwifo biujeti, aseve 

sazogadoeba. 

miuxedavad imisa, rom ss `WiaTurmanganumi~ 28.12.01 wlidan muSaobs 

reabilitaciis reJimSi da ar sruldeba programuli parametrebi 

Semosavlebis da gasavlebis nawilSi, sazogadoebis direqtorati ar icavs 

kreditorul davalianebaTa dafarvis procentul maCveneblebs. kerZod, im 

dros, rodesac saxelmwifos winaSe adre warmoSobili kreditoruli 

davalianebaTa dafarva programiT gaTvaliswinebuli maCveneblebiTac (6,9% - 

2002 wels, 6,7% 2003 – 2004 wlebSi) ki ar sruldeba da es davalianebebi 

ganuxrelad matulobs, masiurad aqvs adgili calkeuli fizikuri da kerZo 

samarTlis iuridiul pirTa davalianebaTa Tanxebis didi wilobiT an 

sruli moculobiT dafarvas (35-100%-iT weliwadSi). Tanac, zogierTisaTvis 

es maCvenebeli programulze mniSvnelovnad dabalia, rac iwvevs 

kreditorTa samarTlian ukmayofilebas. 

kerZod, sarevizio jgufs zepiri Tu werilobiTi gancxadebebiT mimarTa 

kreditorebma da isini erTxmad uCivian davalianebaTa Tanxebis gacemisas 

araTanabar ganawilebas da aRniSnaven, rom `kanoni yvelasaTvis unda 

kanonobdes~ da ara marto im pirTa mimarT, visac mfarvelebi ar hyavTo /ix. 

qvemoT/. 

samwuxarod, ganmcxadebelTa ukmayofileba safuZvliania da is 

dasturdeba ara mxolod kreditorul davalianebaTa Tanxebis gacemisas,

23 

aramed e.w. `daxmarebis~ Tanxebis (kreditorul davalianebaTa angariSSi) 

gacemisas. /ix. qvemoT/. 

aRniSnulze reagireba sameTvalyureo sabWos ar gaukeTebia. 

aRsaniSnavia is garemoeba, rom 1.07.04 wlis mdgomareobiT, ss 

`WiaTurmanganumis~ sawesdebo kapitalSi ar aris Setanili sazogadoebis 

balansze ricxuli 2387,0 aTas larad Sefasebuli 140,85 ha miwis farTobi. 

aseve, sameTvalyureo sabWos saTanado yuradReba ar gaumaxvilebia da 

direqtoratisaTvis ar miuTiTebia im darRveva-naklovanebebze, rac 

winamdebare Semowmebis aqtSia dafiqsirebuli. 

amrigad, sameTvalyureo sabWo jerovan kontrols ver uwevs 

direqtorTa saqmianobas, ar amowmebs direqtoratze gacemuli davalebebis 

Sesrulebis mdgomareobas da ar iRebs zomebs maTi Seusruleblobisas 

(kanonis 55.8 a punqtis moTxovnebi). saWiroebisamebr ar akontrolebs da ar 

amowmebs buRaltrul dokumentaciebs (kanonis 55.8 g. punqti), rig 

SemTxvevebSi ver iTanxmebs Tavis kompentecias daqvemdebarebul 

saqmianobaTa ganxorcielebas (kanonis 55.9 b punqti), srulyofilad ver 

zedamxedvelobs ZiriTad saSualebaTa Camoweras, gasxvisebas (realizacias 

da ijariT gacemas) da gasxvisebiT miRebuli amonagebi Tanxebis miznobriv 

xarjvas. 

/danarTi # 6/ 

IV. sazogadoebis ZiriTadi teqnikur–ekonomikuri 

maCveneblebis, warmoebuli produqciis moculobis 

zrdis dinamikis, mopovebuli nedleulisa da 

warmoebuli produqciis raodenobis, realizaciisa 

da fasis analiziT dadginda Semdegi: 

warmodgenili dokumentebis mixedviT, 2001 wlis 1 ivlisisaTvis s/s 

`WiaTurmanganumis~ sasargeblo madnis naSTi Seadgenda 6.1 aTas tonas. 2001 

wlis meore naxevarSi mopovebulia 167.0 aTasi tona nedli madani, aqedan 

karieruli wesiT – 46.5 aTasi tona, xolo miwis qveS mopovebulia 120.5 

aTasi tona. karieruli wesiT mopovebuli erTi tona madnis 

TviTRirebuleba 13.8 lars Seadgenda, xolo miwisqveSa samuSaoebis Sedegad 

miRebulis – 32.2 lars. sul 2001 wlis meore naxevarSi mopovebuli erTi

24 

tona nedli madnis TviTRirebuleba 25.8 lars Seadgenda. nedli madnidan, 

fuWi qanis gamoRebis Semdeg, miRebulia 165.2 aTasi tona sasargeblo madani. 

Semozidulia gasul wlebSi `WiaTurmanganumis~ mier dagrovili dabali 

xarisxis nedleulis grovebidan (SemdgomSi–grovebidan) gadarCeuli 16.2 

aTasi tona sasargeblo madani. aseve, svadasxva iuridiuli da fizikuri 

pirebis mier, Sesabamisi xelSekrulebis safuZvelze, s.s. `WiaTurmanganumis~ 

samTo minakuTvnidan Semozidulia 53.9 aTasi tona sasargeblo madani. aqedan 

dasawyobebulia 7.8 aTasi tona droebiT gamouyenebeli dabali xarisxis 

karbonatuli madani. nedleulis saxiT sul miRebulia 227.5 aTasi tona 

sasargeblo madani, rac sawarmoo gegmis (299.8 aTasi tona) 75%-s Seadgens. 

imave periodSi gamamdidrebel fabrikebze miwodebulia 233.5 aTasi tona 

sasargeblo madani. 2002 wlis 1 ianvrisaTvis naSTi Seadgenda 0.1 aTas tonas. 

2002 wels mopovebulia 246.6 aTasi tona nedli madani, aqedan 

karieruli wesiT – 58.6 aTasi tona, xolo miwis qveS mopovebulia 188.0 aTasi 

tona. karieruli wesiT mopovebuli erTi tona madnis TviTRirebuleba 22.8 

lars Seadgenda, xolo miwisqveSa samuSaoebis Sedegad mopovebulis – 49.1 

lars. sul 2002 wels mopovebuli erTi tona nedli madnis TviTRirebuleba 

42.9 lars Seadgenda. nedli madnidan fuWi qanis gamoRebis Semdeg, 

miRebulia 238.2 aTasi tona sasargeblo madani. Semozidulia grovebidan 

gadarCeuli 20.2 aTasi tona sasargeblo madani. aseve, sxvadasxva iuridiuli 

da fizikuri pirebis mier, `WiaTurmanganumis~ samTo minakuTvnidan 

Semozidulia 50.6 aTasi tona sasargeblo madani. aqedan, dasawyobebulia 6.7 

aTasi tona droebiT gamouyenebeli dabali xarisxis karbonatuli madani. 

nedleulis saxiT sul miRebulia 302.3 aTasi tona sasargeblo madani, rac 

sawarmoo gegmis (579.7 aTasi tona) 51.8%-s Seadgens, xolo 2002–2012 wlebis 

reabilitaciis gegmiT gaTvaliswinebulis (777 aTasi tona) – 38.9%-s. 2002 

wels gamamdidrebel fabrikebze miwodebulia 300.2 aTasi tona sasargeblo 

madani. 2003 wlis 1 ianvrisaTvis naSTi Seadgenda 2.2 aTas tonas. 

2003 wels mopovebulia 367.3 aTasi tona nedli madani, aqedan karieruli 

wesiT – 141.5 aTasi tona, miwis qveS mopovebulia 225.8 aTasi tona. 

karieruli wesiT mopovebuli erTi tona madnis TviTRirebuleba 12.3 lars 

Seadgenda, xolo miwisqveS mopovebulis – 34.0 lars. sul 2003 wels 

mopovebuli erTi tona nedli madnis TviTRirebuleba 25.6 lars Seadgenda. 

nedli madnidan fuWi qanis gamoRebis Semdeg miRebulia 352.1 aTasi tona 

sasargeblo madani. Semozidulia grovebidan gadarCeuli 20.6 aTasi tona 

sasargeblo madani. aseve, sxvadasxva iuridiuli da fizikuri pirebis mier,

25 

`WiaTurmanganumis~ samTo minakuTvnidan Semozidulia 29.1 aTasi tona 

sasargeblo madani. aqedan, dasawyobebulia 18.2 aTasi tona droebiT 

gamouyenebeli dabali xarisxis karbonatuli madani. nedleulis saxiT sul 

miRebulia 383.6 aTasi tona sasargeblo madani, rac sawarmoo gegmis (624.1 

aTasi tona) 61.5%-s Seadgens. (vinaidan 2003-2017 wlebis reabilitaciis 

programaSi nedleulis mopovebis yovelwliuri gegmebi Setanili ar aris, 

Sedareba ver moxerxda). imave periodSi gamamdidrebel fabrikebze 

miwodebulia 384.9 aTasi tona sasargeblo madani. 2004 wlis 1 ianvrisaTvis 

naSTi Seadgenda 0.9 aTas tonas. 

2004 wlis pirvel naxevarSi mopovebulia 235.7 aTasi tona nedli madani, 

aqedan karieruli wesiT _ 80.0 aTasi tona, miwis qveS mopovebulia 155.7 

aTasi tona. karieruli wesiT mopovebuli erTi tona madnis 

TviTRirebuleba 16.6 lars Seadgenda, xolo miwisqveSa samuSaoebis Sedegad 

mopovebulis _ 31.0 lars. sul 2004 wlis pirvel naxevarSi mopovebuli erTi 

tona nedli madnis TviTRirebuleba 26.1 lars Seadgenda. nedli madnidan 

fuWi qanis gamoRebis Semdeg miRebulia 226.6 aTasi tona sasargeblo madani. 

Semozidulia grovebidan gadarCeuli 19.2 aTasi tona sasargeblo madani. 

aseve, sxvadasxva iuridiuli da fizikuri pirebis mier, `WiaTurmanganumis~ 

samTo minakuTvnidan Semozidulia 25.5 aTasi tona sasargeblo madani. 

aqedan, dasawyobebulia 13.2 aTasi tona droebiT gamouyenebeli dabali 

xarisxis karbonatuli madani. nedleulis saxiT sul miRebulia 258.1 aTasi 

tona sasargeblo madani, rac sawarmoo gegmis (284.5 aTasi tona) 90.7%-s 

Seadgens. imave periodSi gamamdidrebel fabrikebze miwodebulia 257,3 aTasi 

tona sasargeblo madani. naSTi 2004 wlis 1 ivlisisaTvis Seadgenda 1,7 aTas 

tonas. 

sarevizio periodSi ss `WiaTurmanganumis~ mier warmoebuli 

sasaqonlo produqcia 279,1 aTas tonas Seadgenda, rac sawarmoo gegmis (414,4 

aTasi tona) 67,3%-ia. kerZod: 2001 wlis meore naxevarSi damzadebulia 50,4 

aTasi tona sasaqonlo produqcia, rac sawarmoo gegmis 79%-s Seadgens. 2002 

wels damzadebulia 68,6 aTasi tona sasaqonlo produqcia (sawarmoo gegmis 

52,6%), rac reabilitaciis programiT gaTvaliswinebulis (146 aTasi tona) 

46,8%-s Seadgens. 

2003 wels warmoebuli sasaqonlo produqcia 93,6 aTas tonas Seadgens 

(sawarmoo gegmis 64,3%), anu reabilitaciis programiT gaTvaliswinebuli 

gegmis (160 aTasi tona) 55%-s.

26 

2004 wlis 6 TveSi warmoebuli sasaqonlo produqcia 66,5 aTas tonas 

Seadgens (sawarmoo gegmis 89,3%), rac reabilitaciis gegmiT 

gaTvaliswinebulis (90 aTasi tona) 66.4%-ia. 

amasTan, gaugebaria sazogadoebis sawarmoo gegmasa da reabilitaciis 

gegmebs Soris arsebuli Seusabamoba, kerZod, 2002 wlis reabilitaciis 

gegma iTvaliswinebda 146.0 aTasi tona I da II xarisxis koncentratis 

warmoebas, sazogadoebis sawarmoo gegma ki – 130.5 aTas tonas. 2003 wlis 

reabilitaciis gegma iTvaliswinebda 160 aTasi tona I da II xarisxis 

koncentratis warmoebas, sawarmoo gegma ki – 140.9 aTas tonas. 2004 wlis 

pirvel naxevarSi reabilitaciis gegma iTvaliswinebda 90 aTasi tona I da II 

xarisxis koncentratis warmoebas, sawarmoo gegma ki – 69.0 aTasi tonis 

warmoebas. 

aRsaniSnavia isic, rom sarevizio periodSi I xarisxis koncentratis 

warmoeba klebis tendenciiT xasiaTdeba. kerZod, Tu 2001 wlis meore 

naxevarSi damzadebulia 13.6 aTasi tona I xarisxis koncentrati, 2002 wels 

damzadda 14.2 aTasi tona, 2003 wels gacilebiT naklebi – 9.4 aTasi tona, 

xolo 2004 wlis pirvel naxevarSi – 6.1 aTasi tona. 

sarevizio periodSi s/s `WiaTurmanganumis~ mier realizebulia 287.4 

aTasi tona sasaqonlo produqcia, maT Soris: 2001 wlis meore naxevarSi – 

44.1 aTasi tona (aqedan I da II xarisxis koncentrati 43.1 aTasi tona, 

Jangeuli manganumis madani 1.0 aTasi tona). erTi tona I xarisxis 

koncentratis sarealizacio fasma Seadgina 55.9 aSS dolaris eqvivalenti 

erovnul valutaSi, II xarisxis koncentratis fasma ki – 46.3 aSS dolaris 

eqvivalenti. Jangeuli manganumis madnis fasma 27.9 aSS dolaris eqvivalenti 

Seadgina. 

2002 wels realizebulia 77.5 aTasi tona sasaqonlo produqcia (maT 

Soris I da II xarisxis koncentrati 77.4 aTasi tona, maSin rodesac 

reabilitaciis gegma iTvaliswinebda, 146 aTasi tona koncentratis 

realizacias), realizebulia agreTve 90 tona II xarisxis peroqsidi. erTi 

tona I xarisxis koncentratis sarealizacio fasma Seadgina 52.7 aSS 

dolaris eqvivalenti, rac 3.2 aSS dolariT naklebia 2001 wlis meore 

naxevarSi igive xarisxis produqciis sarealizacio fasze. II xarisxis 

koncentratis sarealizacio fasma 46.6 aSS dolaris eqvivalenti Seadgina, 

II xarisxis peroqsidis sarealizacio fasma ki – 110 aSS dolari. 

2003 wels realizebulia 99.1 aTasi tona sasaqonlo produqcia, maT 

Soris: I da II xarisxis koncentrati – 96.1 aTasi tona, rac reabilitaciis

27 

gegmiT gaTvaliswinebulis 60%-ia. realizebulia aseve III xarisxis 

koncentrati 2.9 aTasi tona da II xarisxis peroqsidi 100 tona. erTi tona I 

xarisxis koncentratis sarealizacio fasma 60.5 aSS dolaris eqvivalenti 

Seadgina, II xarisxis koncentratis fasma – 51.4 aSS dolaris eqvivalenti, III 

xarisxis koncentratis fasma – 49.1 aSS dolaris eqvivalenti, II xarisxis 

peroqsidis sarealizacio fasma ki 105 aSS dolaris eqvivalenti. 

2004 wlis pirvel naxevarSi realizebulia 66.6 aTasi tona sasaqonlo 

produqcia (maT Soris: I da II xarisxis koncentrati 60.8 aTasi tona, 

nacvlad reabilitaciis gegmiT gaTvaliswinebuli 90 aTasi tonisa, III 

xarisxis koncentrati realizebulia 3.3 aTasi tonis odenobiT, 

aglokoncentrati – 0.5 aTasi tona, manganumis madnis gamdidrebis 

msxvilfraqciuli specproduqti – 2.0 aTasi tona). erTi tona I xarisxis 

koncentratis sarealizacio fasma saSualod Seadgina – 70.0 aSS dolaris 

eqvivalenti erovnul valutaSi, II xarisxis koncentratis fasma – 55.8 aSS 

dolaris eqvivalenti, III xarisxis koncentratis fasma – 50.8 aSS dolaris 

eqvivalenti, aglokoncentratis fasma – 3.8 aSS dolaris eqvivalenti, madnis 

gamdidrebis msxvilfraqciuli specproduqtis fasma ki – 9.7 aSS dolaris 

eqvivalenti. 

2001 – 2004 wlebSi s.s. `WiaTurmanganumis~ mier, yovelwliurad 

mzadeboda saSualod 93.0 aTasi tona metalurgiuli koncentrati (I-II-III 

xarisxis), razec uSualod dasaqmebuli iyo aranakleb 2400 kacisa. anu, erT 

muSaze saSualo wliuri gamomuSaveba Seadgenda 38.7 tonas. igive 

monacemebis 1986-1990 wlebis maCveneblebTan SedarebiT Cans, rom aRniSnul 

wlebSi marto maRali xarisxis koncentratis (peroqsiduli da 

metalurgiuli) warmoeba aRemateboda 670 aTas tonas, razec uSualod 

dasaqmebuli iyo 7300 kaci. anu erTi muSis saSualo wliuri gamomuSaveba 

Seadgenda 91.8 tonas, rac 2001-2004 wlebis analogiur maCveneblebze 2.4-jer 

metia. 

amasTan, Tu 1986-90 wlebSi inJiner-teqnikuri personalis raodenoba 

Seadgenda momuSaveTa saerTo ricxovnobis 12%-s, 2001-2004 wlebSi 

aRniSnuli maCvenebeli gaizarda 17%-mde. 

sarevizio periodSi s.s. `WiaTurmanganumis~ Semosavlebi 

formirdeboda: manganumis koncentratis realizaciidan miRebuli 

SemosavlebiT (93.4%); ijaridan miRebuli SemosavlebiT (0.3%); sxvadasxva 

realizaciidan miRebuli SemosavlebiT (ZiriTadi saSualebebis, Savi da 

feradi liTonis jarTis) – 6.3%.

28 

imave periodSi s.s. `WiaTurmanganumis~ gasavlebi formirdeboda: 

xarjebi muSaxelze – 39%; amortizaciis xarjebi – 8.5%; produqciis 

warmoebaze gaxarjuli sasaqonlo materialuri maragebi – 10.6%; sxvadasxva 

xarjebi (eleqtroenergia, sawvavi, masalebi da sxva) – 41.9%. 

s.s. `WiaTurmanganumis~ wliuri balansebisa da warmodgenili cnobis 

Tanaxmad, calkeuli wlebis mixedviT sazogadoebis finansuri mdgomareoba 

Semdegi monacemebiT ganisazRvreboda: 

2001 wels sazogadoebis ekonomikuri saqmianobidan miRebuli 

erToblivi Semosavlebi Seadgenda 5115.6 aTas lars, maT Soris: produqciis 

realizaciidan – 4892.4 aTas lars, ijaridan – 19.9 aTas lars, sxvadasxva 

realizaciidan – 203.3 aTas lars. 

2001 wels sazogadoebis mier gaweuli xarjebi Seadgenda 15800.6 aTas 

lars, maT Soris: muSaxelze gaweuli xarjebi – 3685.5 aTas lars; 

amortizaciis xarjebi – 1810.3 aTas lars; sasaqonlo-materialuri maragebis 

xarjebi – 480.8 aTas lars, sxvadasxva xarjebi – 9824.0 aTas lars. wliuri 

SedegebiT miRebulma zaralma Seadgina 10648.9 aTasi lari. 



realizaciidan – 8434.5 aTas lars; ijaridan – 20.2 aTas lars; sxvadasxva 



lars, aqedan: muSaxelze gaweuli xarjebi – 5899.5 aTas lars; amortizaciis 

xarjebi – 1511.8 aTas lars; sasaqonlo-materialuri maragebis xarjebi – 

2457.5 aTas lars; sxvadasxva xarjebi – 5799.0 aTas lars. wliuri SedegebiT 

miRebulma zaralma Seadgina 5709.8 aTasi lari 





2003 wels sazogadoebis mier gaweuli xarjebi Seadgenda – 14117.0 aTas 

lars, maT Soris: muSaxelze gaweuli xarjebi – 7267.9 aTas lars; 

amortizaciis xarjebi – 1165.2 aTas lars; sasaqonlo-materialuri maragebis 

xarjebi – 2750.4 aTas lars; sxvadasxva xarjebi – 2933.5 aTas lars. wliuri 

SedegebiT miRebulma zaralma Seadgina 3955.3 aTasi lari. 

2004 wlis 6 TveSi sazogadoebis ekonomikuri saqmianobidan miRebuli 

erToblivi Semosavlebi Seadgenda 5320.9 aTas lars. maT Soris: produqciis

29 




lars. maT Soris: muSaxelze gaweuli xarjebi – 4033.9 aTas lars; 

sxvadasxva xarjebi – 3964.8 aTas lars. 2004 wlis 6 TveSi miRebuli zarali 

Seadgenda 2774.8 aTas lars. 

amasTan, s.s. `WiaTurmanganumis~ balansze, struqturuli erTeulebis 

mixedviT, iricxeba iseTi ZiriTadi saSualebebi, romlebic dReisaTvis ar 

monawileoben produqciis SeqmnaSi, xolo maTze daricxuli amortizaciis 

xarjebi zrdis gamoSvebuli produqciis TviTRirebulebas. sul aseTi 

ZiriTadi saSualebebis narCeni Rirebuleba, arasruli monacemebiT, Seadgens 

5326 aTas lars, xolo calkeul wlebSi maTze daricxuli amortizaciis 

xarjebi saSualod 532.0 aTas lars. 

aqve aRsaniSnavia, rom saaqcio sazogadoebasa da misdami 

daqvemdebarebul struqturul erTeulebSi sarevizio periodSi saTanado 

yuradReba ar eqceoda el. energiis efeqtur xarjvas, rac dafiqsirebulia 

s.s. `WiaTurmanganumis~ 2003 wlis 13 agvistos #145 brZanebaSic. brZanebaSi 

aRniSnulia, rom eleqtroenergia geadineba mosaxleobasa da sxvadasxva 

dawesebulebebze, rac mZime tvirTad awveba gamoSvebuli produqciis 

TviTRirebulebas (saSualod Seadgens 5-6%-s). 

s.s. `WiaTurmanganumis~ balansze iricxeba aseve damxmare meurneoba da 

sanatorium-profilaqtoriumi. miuxedavad imisa, rom maT gaaCniaT sxvadasxva 

Semosavlebi, sarevizio periodSi saangariSo wlebs amTavrebdnen zaraliT, 

riTac uaryofiT gavlenas axdenen sazogadoebis finansur Sedegebze. 

mizanSewonilia daisvas sakiTxi aseTi satruqturuli erTeulebis 

damoukidebel iuridiul pirebad Camoyalibebis Sesaxeb. 

erTad-erT struqturul erTeuls, romelic axorcielebs 

samSeneblo–samontaJo samuSaoebs, warmoadgens mSeneblobisa da remontis 

samsaxuri `maRarmSeni~ (ufrosi – o. kupataZe). imis dasadgenad, Tu 

ramdenad mizanSewonili da ekonomiurad gamarTlebuli iyo aRniSnuli 

samsaxuris funqcionireba sazogadoebaSi, Seswavlas unda daqvemdebareboda 

mis mier 2003-2004 wlebSi ganxorcielebuli saqmianoba (“maRarmSeni” Seiqmna 

2002 wlis 12 dekembers samSeneblo-saremonto ubnis bazaze). aRniSnulis 

gamo “maRarmSenis” xelmZRvanelobaze (ufrosi – o. kupataZe, moadgile _ k. 

fofxaZe, mT. buRalteri _ s. gogolaZe) gaica davaleba maT mier 

ganxorcielebul saqmianobaze dokumentebis warmosadgenad (maT Soris:

30 

Semosavlebi da gasavlebi, Sesrulebul samuSaoTa formebi #2, 

Sesrulebul samuSaoTa defeqturi aqtebi, proeqtebi, xarjTaRricxvebi, 

saWiroebis mixedviT – nebarTvebi ganxorcielebul samuSaoebze da sxva). 

miuxedavad mravaljeradi moTxovnisa da gafrTxilebisa, samsaxurma 

warmoadgina mxolod Sesrulebul samuSaoTa formebi #2 yovelgvari 

TandarTuli dasabuTebisa da dokumentebis gareSe. 

forma #2-ebis Tanaxmad, “maRarmSeni” 2002-2003 wlebSi ZiriTadad 

asrulebda saremonto-aRdgeniT da demontaJis samuSaoebs. gamomdinare 

iqidan, rom ar iqna warmodgenili Sesasrulebel samuSaoze defeqturi 

aqtebi, eskizuri naxazebi, xarjTaRricxvebi, warmodgenili forma #2-is 

mixedviT SeuZlebelia faqtobrivad Sesrulebul samuSaoTa realobis 

analizi. Sesrulebulad naCveneb samuSaoTa CamonaTvalSi figurirebs 

“skolis remontis” samuSaoebi, Tumca sazogadoebas balansze skolis 

Senoba ar ericxeba da gaurkvevelia am mimarTebiT samuSaoebis 

ganxorcielebis da TanxaTa xarjvis kanoniereba, rac damatebiTi Seswavlis 

sagania. aRniSnulze ganmarteba “maRarmSenidan” ver iqna miRebuli. aseve, 

maRarmSenma ar warmoadgina cnoba Semosavlebsa da gasavlebze. 

amdenad, sarevizio jgufis mier gacemul davalebaTa arSesrulebulis 

gamo, ver iqna Seswavlili “maRarmSenis” saqmianoba da misi funqcionirebis 

mizanSewoniloba. 

amave dros, wlebis manZilze s.s. `WiaTurmanganumis~ balansze 

iricxeboda daumTavrebeli kapitaluri mSeneblobis obieqtebi (sul 3562.2 

aTasi laris) romelTa mSeneblobac ZiriTadad SeCerebulia 1991-1992 

wlebSi. maT dasrulebas ki ar iTvaliswinebs s.s. `WiaTurmanganumis~ 2003- 

2017 wlebis reabilitaciis programa, ris gamoc mizanSewonilia maTi 

konservacia (saTanado ekonomikuri dasabuTebis Semdeg) realizacia an 

Camowera moqmedi kanonmdeblobis mixedviT. 

/danarTi #7/ 

V. iuridiul da fizikur pirebTan gaformebuli xelSekrulebebis 

sazogadoebisa da saxelmwifos interesebTan Sesabamisobis SeswavliT 


2001 wlis 1 ivlisidan 2004 wlis 1 ivlisamde periodSi s/s 

`WiaTurmanganumSi~ ar warmoebda sxvadasxva iuridiul da fizikur pirebTan 

gaformebuli xelSekrulebebis srulyofili aRricxva da registracia, maTi

31 

absoluturi umravlesoba ar aris registrirebuli sazogadoebis iuridiul 

ganyofilebaSi da Sesabamisad, ar aqvs am ganyofilebis viza, Tumca s/s 

`WiaTurmanganumi~-s sameTvalyureo sabWos 2001 wlis 21 noembris 

gadawyvetilebiT (oqmi #6), sazogadoebis direqtorats daevala, raTa 

saTanado ganyofilebebis mier gasaformebeli xelSekrulebebi daxvewiliyo 

iuridiuli ganyofilebis mier moqmedi kanonmdeblobis safuZvelze. aseve, 

s/s `WiaTurmanganumi~-s reabilitaciis mmarTvelis 2002 wlis 5 dekembris 

#311 brZanebis Tanaxmad, xelmoweril xelSekrulebas sazogadoebis 

gerbiani beWedi unda dasmoda mxolod iuridiuli ganyofilebis vizirebis 

Semdeg. xelSekrulebas romelsac ar eqneboda miTiTebuli viza, 

xelSekrulebis Semdgenel da gamformebel pirebs akisrebda 

pasuxismgeblobas moqmedi kanonmdeblobis Sesabamisad. xelSekrulebebi 

unda dabeWdiliyo oTx egzemplarad, romelTagan erTi (pirveli piri), unda 

gadacemoda iuridiul ganyofilebas, erTi buRalterias, erTi – Semdgenels 

da erTic – xelSekrulebis damdeb meore mxares, rac sarevizio periodSi 

faqtobrivad ar sruldeboda. 

sazogadoebis mier warmodgenili xelSekrulebebis SerCeviTi wesiT 

SeswavliT dgindeba Semdegi: 

aradamakmayofilebelia s.s. `WuTuarmanganumis~ saqmianoba produqciis 

gasaRebis bazris Seswavlis mxriv, metic, sazogadoebas ar gaaCnia 

marketingis samsaxuri da ver iqna miRebuli informacia msoflio bazarze 

manganumis koncentratis fasTa odenobisa da maTi cvlilebebis dinamikaze. 

sazogadoebaSi funqcionirebs mxolod gasaRebis ganyofileba, romelic 

axorcielebs ukve gaformebuli xelSekrulebebis organizaciul 

uzrunvelyofas. produqciis realizaciisas ar xdeba saerTaSoriso bazarze 

arsebuli fasebis gaTvaliswineba da ramodenime alternatiul pratniorTan 

urTierToba. 

yovelive zemoTaRniSnulis gamo, sarevizio periodSi manganumis 

koncentratis realizacia xdeboda warmoebuli produqciis 

TviTRirebulebaze nakleb fasad, rac bunebrivia, auaresebda sazogadoebis 

finansur mgomareobas. kerZod, 2001 wels erTi tona I xarisxis manganumis 

koncentratis faqtiuri TviTRirebuleba Seadgenda 143 lars, maqsimaluri 

sarealizacio fasi ki 120 lars (d.R.g.-s CaTvliT), 2002 wels Sesabamisad, 

TviTRirebuleba – 200 lars, sarealizacio fasi – 120 lars, 2003 wels 

TviTRirebuleba – 147 lars, sarealizacio fasi – 130 lars, xolo 2004 

wlis pirvel naxevarSi Sesabamisad – 135.7 larsa da 125 lars.

32 

unda aRiniSnos, rom s.s. `WiaTurmanganumi~-s sameTvalyureo sabWos 

wevris e. mataraZis mier warmodgenili informaciiT, ukrainaSi 

importirebuli I xarisxis manganumis koncentratis fasi iyo saSualod 90 

aSS dolari, xolo 2004 wels – 103 aSS dolari, maSin rodesac, s.s. 

`WiaTurmanganumis~ mier realizebuli produqciis saSualo fasi 2003 wels 

Seadgenda 52.3 aSS dolars, xolo 2004 wlis I naxevarSi – 56.1 aSS dolars. 

rig SemTxvevebSi, s/s `WiaTurmanganumi~-s mier sxvadasxva iuridiul da 

fizikur pirebTan gaformebul xelSekrulebebSi naklebadaa daculi 

sazogadoebis interesebi da ikveTeba xelSekrulebis meore mxaris upirates 

mdgomareobaSi Cayenebis faqtebi. kerZod: 

xelSekruleba s.s. `ferosTan~. s/s `WiaTurmanganumsa~ da s/s `feros~ 

Soris 2001 wlis 29 agvistos gaformebuli #53 xelSekruleba `ferosaTvis~ 

manganumis koncentratis miwodebaze. xelSekrulebis 7.1. muxlis Tanaxmad, 

gadaxdis pirobebis darRvevis SemTxvevaSi myidveli, anu `fero~ gadauxdida 

s/s `WiaTurmanganum~-s gadauxdeli Tanxis 0.1%-s yovel vadagadacilebul 

dReze erTi Tvis ganmavlobaSi, xolo 7.2. muxlis Tanaxmad, miwodebis 

pirobebis darRvevis SemTxvevaSi, s/s `WiaTurmanganumi~ qonebrivad agebda 

pasuxs. aRniSnuli muxlebi ZiriTadad icavs s/s `feros~ interesebs, 

vinaidan is s.s. `feros~ sauravs uwesebs mxolod erT Tveze, Semdgom 

periods ki aseTi sauravisagan anTavisuflebs, maSin, rodesac miwodebis 

pirobebis SeusruleblobisaTvis, s/s `WiaTurmanganums~ pasuxs agebinebs 

qonebrivad. 

s/s `WiaTurmanganumsa~ da s/s `feros~ Soris analogiuri Sinaarsis 

xelSekrulebebia gaformebuli 2001 wlis 18 oqtombers (#04-7/73) da 2002 

wlis 13 marts (#24), romlebSic gansxvavebulia mxolod misawodebeli 

produqciis raodenoba. 

aRniSnul xelSekrulebebis Tanaxmad, produqciis transportirebis 

xarjebs WiaTuridan zestafonamde gadaixdida myidveli, anu s/s `fero~. 

2002 wlis 29 agvistos #88 xelSekrulebiT ki, s/s `WiaTurmanganumma~ 

ivaldebula produqciis transportireba zestafonamde (20 aTasi tona). 

ramdenadac zemoTaRniSnul xelSekrulebebSi erTnairia produqciis 

sarealizacio fasi, dausabuTebelia, Tu ratom ikisra valdebuleba s/s 

`WiaTurmanganumma~ am xelSekrulebiT produqciis transportirebis 

xarjebi, rac saSualod 38.0 aTas lars Seadgens mosawodebeli produqciis 

mTlian moculobaze (1 tona produqciis rkinigziT transportireba 

zestafonamde 2002 wels saSualod Seadgenda 1.9 lars).

33 

aRsaniSnavia 2003 wlis 8 ivlisis #68/03 xelSekruleba, romlis 1.2. 

muxlis Tanaxmad, s/s `WiaTurmanganumi~-s mier misawodebeli produqciis 

zusti odenoba ganisazRvreboda s/s `feros~ ganacxadiT. ganacxadis 

warudgenlobis SemTxvevaSi iTvleboda, rom Semdegi Tvis ganmavlobaSi 

misawodebeli produqciis raodenoba Seadgenda 10000 tonas. xelSekruleba 

gaformebulia 5 wlis vadiT, 2008 wlis 31 ivlisamde. amasTan, 

xelSekrulebis me-5 muxlis Tanaxmad, 2003 wlis 8 ivlisidan 30 

oqtombramde s/s `feros~ unda gadaexada 2350 aTasi aSS dolaris 

eqvivalenti larebSi, xolo s/s `WiaTurmanganum~-s unda miewodebina 40 

aTasi tona sxvadasxva xarisxis produqcia. faqtobrivad, aRniSnul 

periodSi s/s `feros~ mier gadaxdilia 2141.2 aTasi aSS dolari, xolo s/s 

`WiaTurmanganumi~-s mier miwodebulia 28.6 aTasi tona produqcia. 

amasTan, xelSekrulebis 5.3 muxlis Tanaxmad, 2003 wlis 29 oqtombers 

mxareebs unda SeedginaT urTierTSedarebis aqti da naklovanebebis 

arsebobis SemTxvevaSi, 5 dRis ganmavlobaSi unda SeesrulebinaT nakisri 

valdebulebebi. faqtobrivad, 2003 wlis 29 oqtombers urTierTSedarebis 

aqti ar Semdgara, xolo xelSekrulebiT gaTvaliswinebuli valdebulebebi 

winaswar gansazRvrul vadebSi ar Sesrulebula. aRsaniSnavia, rom 

xelSekrulebis 4.8. muxlis Tanaxmad, produqciis transportirebas 

axorcielebda s/s `WiaTurmanganumi~, risTvisac s/s `fero~ damatebiT 

gadauxdida mas transportirebis Rirebulebas 4 laris odenobiT erT 

tonaze, maSin rodesac erTi tona produqciis rkinigziT transportireba 

WiaTuridan-zestafonamde, 2003 wels saSualod Rirda 4.13 lari, xolo 2004 

wlis pirvel naxevarSi – 4.3 lari. aRniSnulis gamo s/s `WiaTurmanganumi~ 

yoveli 10 aTasi tona produqciis miwodebisas damatebiT ixdida 

transportirebis Rirebulebas: 2003 – wels 1.3 aTas lars, 2004 wlis pirvel 

naxevarSi ki – 3.0 aTas lars. 

sayuradReboa s/s `WiaTurmanganum~-sa da s/s `feros~ Soris 2004 wlis 1 

ivniss gaformebuli SeTanxmebis oqmi, romelic exeba 08.07.03 wlis #68/03 

xelSekrulebaSi Sesatan cvlilebebs. kerZod, SeTanxmebis Tanaxmad, 

xelSekrulebis 1.2. muxli Seicvala da Camoyalibda Semdegi saxiT: 

`myidveli (s/s `fero~) axdens `gamyidvelis~ (s/s `WiaTurmanganumi~) mier 

gamoSvebuli produqciis mTlian Sesyidvas, romlis raodenoba ar unda 

iyos 10000 tonaze naklebi. amasTan, `gamyidveli~ uflebamosilia moaxdinos 

produqciis realizacia mesame pirze mxolod `myidvelis~ werilobiTi 

TanxmobiT, rac calsaxad miuTiTebs imaze, rom s/s `WiaTurmanganumi~

34 

garkveulwilad damokidebuli gaxda s/s `feroze~. am xelSekrulebiT, 

mniSvnelovnad izRudeba saerTaSoriso bazarze s/s `WiaTurmanganumi~-s 

poziciebis damkvidrebis mcdeloba da alternatiuli (ufro xelsayreli) 

partnioris moZiebis SesaZlebloba. 

warmodegnili xelSekrulebebis analizi cxadyofs, rom Sesamowmebel 

periodSi s/s `ferosTan~ gaformebuli yvela xelSekruleba miuRebelia s/s 

`WiaTurmanganumisaTvis~, vinaidan maTSi dafiqsirebuli sarealizacio 

fasebi (d.R.g.-s gareSe) gacilebiT naklebia s/s `WiaTurmanganumi~-s 

`reabilitaciisa da finansuri gajansaRebis 2002 – 2012 wlebisa~ da 

`muSaobisa da reabilitaciis 2003 – 2017 wlebis~ programebiT 

gaTvaliswinebul fasebze. kerZod, aRniSnul programebSi erTi tona 

pirveli xarisxis manganumis koncentratis Rirebuleba dafiqsirebulia 56 

aSS dolaris odenobiT, maSin rodesac s/s `ferosTan~ 2004 wlis 1 

ivnisamde gaformebul xelSekrulebebSi mSrali woniT erTi tona imave 

xarisxis produqciis fasi Seadgenda saSualod 52.8 aSS dolars d.R.g.-s 

gareSe. analogiurad, aRniSnul programebTan Seusabamod, dabali fasebia 

gaTvaliswinebuli II xarisxis manganumis koncentratzec. 

amave dros, aRniSnul xelSekrulebebSi dafiqsirebuli fasebi 

mniSvnelovnad naklebia xelSekrulebebis gaformebis periodisaTvis 

gamoSvebuli produqciis faqtiur TviTRirebulebaze. 

s/s `WiaTurmanganumi~-s direqtoratis mier manganumis koncentratis 

gatanaze dadebuli kontraqtebis SeswavlisaTvis, sazogadoebis 

sameTvalyureo sabWos 2002 wlis 27 Tebervlis dadgenilebiT (oqmi #7), 

Seiqmna komisia (Semadgenloba: mataraZe edgar – sameTvalyureo sabWos 

wevri; saRiraSvili lia – iuridiuli ganyofilebis ufrosi; maCitiZe amiran 

– patariZis maRaros ufrosi; cercvaZe nanuli – mT. buRaltris moadgile; 

rusecki Salva – gasaRebis ganyofilebis ufrosi), romelsac daevala 2002 

wlis 15 martamde sameTvalyureo sabWosaTvis waredgina `sruli analizi 

gadatvirTuli manganumis koncentratis Sesaxeb dadebuli xelSekrulebiT 

s/s `WiaTurmanganumi~-s ekonomikur-finansuri mdgomareobis gaumjobebsebis 

Tu gauaresebis maCveneblebiT~. 

aRniSnuli komisiis daskvnaSi miTiTebulia, rom 2002 wlis ianvarSi 

S.p.s. `ferlandTan~ da s/s `ferosTan~ gaformebuli xelSekrulebebiT 

gaTvaliswinebuli II xarisxis koncentratis gasayidi fasi naklebia 

aRniSnuli produqciis faqtiur TviTRirebulebaze, rac im periodSi 

aRemateboda 50 aSS dolars, S.p.s. `ferlands~ ki igive produqcia

35 

miewodeboda 41.7 aSS dolarad, xolo s/s `feros – 43.3 aSS dolarad, ramac 

s/s `WiaTurmanganumi~-s finansuri mdgomareoba ukiduresad gaarTula. 

komisiam mizanSewonilad miiCnia, rom 2002 wlis ianvris TveSi Seqmnili 

araxelsayreli sabazro garemosa da muSa-mosamsaxureTa umZimesi 

socialuri mdgomareobis gaTvaliswinebiT, dasabuTebulad da 

marTlzomierad CaeTvala direqtoratis moqmedeba, rac gamoixata imaSi, rom 

SedarebiT dabali gasayidi fasebis pirobebSi gaaforma èrTjeradi, 

moklevadiani~ kontraqtebi momxmareblebTan. komisiis daskvnis Tanaxmad, 

produqciis realizaciis gadavadeba gamoiwvevda sawarmos funqcionirebis 

Sewyvetas, xelfasebisa da pensiebis gaucemlobas, regionis mosaxleobis 

socialuri mdgomareobis ukiduresad daZabvas. 

amasTan, rekomendacia mieca direqtorats SeemuSavebina da 

ganexorcielebina RonisZiebebi samarketingo da sawarmoo saqmianobis 

efeqtianobis asamaRleblad, raTa aRmofxvriliyo da momavalSi 

gamoricxuliyo Seusabamoba produqciis sarelizacio fassa da 

TviTRirebulebas Soris. 

aRsaniSnavia, rom warmodgenili komisiis daskvna zogadia da ar 

asaxavs, Tu ra ziani miadga s/s `WiaTurmanganum~-s warmoebuli produqciis 

TviTRirebulebaze nakleb fasad realizaciis Sedegad. amasTan, aRniSnuli 

saxis operacia ganxilulia rogorc erTjeradi aqti, Tumca Sesamowmebel 

periodSi TviTRirebulebaze nakleb fasad produqcia miewodeboda 

ramodenime momxmarebels. kerZod, gaformebuli xelSekrulebis 

umravlesobaSi produqciis sarealizacio fasi gansazRvrulia 1.32 aSS 

dolarad (d.R.g-s CaTvliT) manganumis Semcvelobis yovel erT procentze, 

ris safuZvelzec erTi tona I xarisxis manganumis koncentratis 

sarealizacio fasi saSualod Seadgenda 63.4 aSS dolars, xolo meore 

xarisxis – 55.4 aSS dolars, Tumca xelSekrulebaTa gaformebis droisaTvis 

warmoebuli produqciis faqtiuri TviTRirebuleba gacilebiT meti iyo. 

(xelSekruleba S.p.s. `moravia–jorjiasTan) s/s `WiaTurmanganumsa~ da 

`moravia-jorjias~ Soris 2004 wlis 22 aprils gaformebulia #1/04.04 

SeTanxmeba ( ), sadac s/s `WiaTurmanganumi~ valdebulebas iRebs 

miawodos Sps `moravia-jorjias~ I-II xarisxis manganumis koncentrati 

yovelTviurad 10000 tonamde. produqciis fasi gansazRvrulia 1,52 aSS 

dolariT 1% manganumis Semcvelobaze.

36 

am periodisaTvis s.s. `WiaTurmanganums~, yivelTviurad aranakleb 10000 

tona produqciis miwodebaze, xelSekruleba hqonda gaformebuli s.s. 

`ferosTan~. imTaviTve iyo naTeli, rom Tavisi potenciuri 

SesaZleblobidan gamomdinare, s.s. `WiaTurmanganumi~ S.p.s. `moravia – 

jorjias~ produqcias ver miawvdida. miuxedavad amisa, reabilitaciis 

mmarTvelis (g. nikolaZe) 2004 wlis 28 aprilis (##17/27/95, 96, 97, 98, 99, 110, 

111), 29 aprilis (#17/27/100, 101) da 28 maisis (#17/27/110, 111) werilebis 

safuZvelze, S.p.s. `moravia-jorjiam~ 2004 wlis 29 aprilidan 1 ivnisamde s/s 

`WiaTurmanganumis~ angariSze Caricxa 330.0 aTasi lari, sazogadoebis 

salaroSi Seitana 550.0 aTasi lari, sxvadasxva organizaciebSi 

`WiaTurmanganumis~ valdebulebebis nawilobriv dasavaravad gadairicxa 

695.0 aTasi lari, produqcia ki S.p.s. `moravia-jorjias~ ar miwodebia, ris 

gamoc, 2004 wlis 1 ivlisis mdgomareobiT, s/s `WiaTurmanganumis~ 

davalianebam S.p.s. `moravia-jorjias~ mimarT Seadgina 1575.0 aTasi lari. 

aRsaniSnavia, isic, rom S.p.s. `moravia–jorjiasagan~ Tanxis avansad 

miReba `gakotrebis saqmeTa warmoebis Sesaxeb~ saqarTvelos kanonis 25 5 

muxlis Tanaxmad, saWiroebda kreditorTa komitetis Tanxmobas, risi 

damadasturebeli dokumentic ver iqna warmodgenili. amdenad, 

reabilitaciis mmarTvelis mier ar iqna gaTvaliswinebuli zemoTaRniSnuli 

kanonis moTxovnebi. 

(xelSekruleba S.p.s. `daviTisTan~) 2002 wlis 19 dekembris #04-7/102 

xelSekrulebis safuZvelze s/s `WiaTurmanganumma~ (reabilitaciis 

mmarTveli g. leJava, direqtori ekonomikis, finansebisa da komerciis 

sakiTxebSi l. xvedeliZe) ivaldebula moewodebina S.p.s. `daviTisaTvis~ 1050 

tona I da II xarisxis manganumis koncentrati. xelSekrulebaSi produqciis 

fasi gansazRvrulia 1.3 aSS dolaris odenobiT, d.R.g.-s CaTvliT, 1% 

manganumis Semcvelobaze, mSrali woniT. gaurkvevelia S.p.s. `daviTze~ 

produqciis realizacia 1.3 aSS dolarad maSin, rodesac imave periodSi 

ZiriTad momxmarebelze igive produqcia realizebulia 1.32 aSS dolarad. 

2002 wlis 24 dekembers s/s `WiaTurmanganumma~ srulad miawoda S.p.s. 

`daviTs~ xelSekrulebiT gaTvaliswinebuli 117.2 aTasi laris produqcia 

(sagadasaxado angariSfaqtura seria àa-16~ #000168, sasaqonlo zedbadebi 

seria àa-16~ #002306), magram aRniSnuli Tanxa mas ar gadauxdia da 2004 

wlis 1 ivlisis mdgomareobiT, s/s `WiaTurmanganum~-s ericxeba debitorul 

davalianebad. xelSekrulebis me-5-e muxlis Tanaxmad ki, `myidvels~

37 

sazogadoebisaTvis unda gadaexada misawodebeli produqciis mTliani 

Rirebuleba xelSekrulebis gaformebis dRidan 10 dRis vadaSi, winaaRmdeg 

SemTxvevaSi unda daebrunebina igive xarisxis da raodenobis manganumis 

koncentrati, an gadaexada jarima yovel vadagadacilebul dReze 

gadauxdeli Rirebulebis 0.1%-is odenobiT. 

faqtobrivad, 2004 wlis 1 ivlisamde periodSi s/s `WiaTurmanganumi~-s 

mier raime qmediTi RonisZieba ar gatarebula S.p.s. `daviTidan~ Tanxis 

amosaRebad da miwodebuli produqciis dasabruneblad. aseve, ar daricxvia 

xelSekrulebiT gaTvaliswinebuli sanqcia, ramac 1.11.04 wlis mdgomareobiT 

Seadgina 77.9 aTasi lari (1 dReze – 117.2 lari). 

2002 wlis 20 seqtembris #04-7/70 xelSekrulebiT (gen direqtor r. 

gocaZe, reabilitaciis mmarTveli g. leJava) ind. mewarme giorgi tabataZes 

mieyida wereTlis maRaros teritoriaze ganTavsebuli 300 tona manganumis 

nedleuli, 1 tona – 3.5 aSS dolarad (kursiT – 7.6 larad), Tumca wereTlis 

maRaros mier mopovebuli 1 tona madnis TviTRirebuleba am dros Seadgenda 

34.1 lars. miuxedavad imisa, rom xelSekruleba iTvaliswinebda miwodebuli 

produqciis Rirebulebis (sul – 2.75 aTasi lari) winaswar gadaxdas, ind. 

mewarmem winaswar gadaixada mxolod 0.65 aTasi lari, produqcia ki 

gadatvirTa mTlianad (300 tona). Sedegad, i.m. `giorgi tabataZe~ iricxeba 

debitorul davalianebaSi 20.10.02 wlidan, magram am periodSi misgan 

davalianebis Tanxis amosaRebad Sesabamisi RonisZieba ar gatarebula da 

davalianeba 1.07.04 wlis mdgomareobiT, Seadgens 2.1 aTas lars. 

(xelSekruleba S.p.s. ìan-SarisTan~) 2002 wlis 5 ivnisis #8-01 

xelSekrulebis safuZvelze s/s `WiaTurmanganumma~ aiRo valdebuleba 

miewodebina S.p.s. ìan–SarisaTvis~ 3000 tona II xarisxis manganumis 

koncentrati, saqonlis fasi ganisazRvra mSrali woniT, myidvelis franko- 

vagonis pirobiT, 1.32 aSs dolaris eqvivalentiT erovnul valutaSi d.R.g.-s 

CaTvliT 1% manganumis Semcvelobaze. produqcia sazogadoebis mier 

miwodebulad da `myidvelis~ mier miRebulad CaiTvleboda misi awonvis, 

ormxrivad xelmowerili Sesabamisi angariS-faqturisa da sasaqonlo 

zednadebis gaformebis Semdeg. 

gadaxdis pirobebi gaTvaliswinebuli iyo konsignaciis wesiT, 

konkretuli vadebis miTiTebis gareSe, riTac ugulvebelyofilia s/s 

`WiaTurmanganumis~ finansuri interesebi, radganac `myidvelis~ mier Tanxis

38 

saerTod aunzaRaureblobis SemTxvevaSic ki, araviTari finansuri sanqciebi 

ar iyo gaTvaliswinebuli. 

xelSekrulebis safuZvelze, S.p.s. ìan-Saris~ da S.p.s. `gio da kompaniis~ 

davalebiT, 2002 wlis 14 ivniss slovakeTis firma `Чиоvтi w opуё~-ze 

sazogadoebis mier gadatvirTuli iqna 348.8 aTasi laris (d.R.g.-s CaTvliT) 

2793 tona produqcia, razedac warmodgenilia sagadasaxado angariS– 

faqtura #243675 da sabaJo deklaracia (gaurkvevelia, Tu ratom 

figururebs sabaJo deklaraciaSi S.p.s. `gio da kompania~). miuxedavad imisa, 

rom produqciis gadatvirTvidan gavida 2 welze meti, S.p.s. ìan–Saris~ 

produqciis Rirebuleba ra gadauxdia, magram mas sauravic ki ar daricxvia, 

radganac is xelSekrulebiT arc iyo gaTvaliswinebuli. 1.07.04 wlis 

mdgomareobiT, S.p.s. ìan-Sari~ iricxeba debitorad 348.8 aTas larze. 

(xelSekruleba S.p.s. ìanSarTan~) S.p.s. ìanSarTan~ 2002 wlis 1 

oqtombers gaformebulia xelSekruleba, romlis safuZvelzec s/s 

`WiaTurmanganumma~ aiRo valdebuleba miewodebina 3000 tona II xarisxis 

manganumis koncentrati, 1 tona produqciis fasi ganisazRvra mSrali woniT 

1.32 aSS dolaris (d.R.g.-s CaTvliT) eqvivalentiT 1% manganumis Semcvelobis 

mixedviT. arc am xelSekrulebaSia miTiTebuli myidvelze miwodebuli 

produqciis anazRaurebis konkretuli vadebi da araa gaTvalisiwnebuli 

finansuri sanqciebi produqciis Rirebulebis aradrouli anazRaurebisas. 

Sedegad, S.p.s. ìanSars~ 2002 wlis oqtomberSi gadatvirTuli 115.6 aTasi 

laris 928.2 tona II xarisxis koncentratze, laric ar gadauxdia, magram mas 

sauravic ar daricxvia da 1.07.04 wlis mdgomareobiT is aRricxulia 

debitorad mxolod 115.6 aTas larze. e.i. arc winamdebare xelSekrulebis 

gaformebisas ar iqna daculi sazogadoebis finansuri interesebi. 

(xelSekruleba S.p.s. `m-qeni~-sTan) s/s `WiaTurmanganumsa~ (generaluri 

direqtori r. gocaZe, direqtori ekonomikis, finansebisa da komerciis 

sakiTxebSi l. xvedeliZe) da S.p.s. `m-qeni~-s (direqtori n. sardanaZe) Soris 

2002 wlis 25 ivliss gaformebuli #04-7/49 xelSekrulebis Tanaxmad, s/s 

`WiaTurmanganumma~ aiRo valdebuleba gadaeca S.p.s. `m-qeni~-saTvis 120 tona, 

48%-iani manganumis koncentrati (sveli woniT), romlis transportirebis 

xarjebs zestafonamde ixdida s/s `WiaTurmanganumi~. sanacvlod, S.p.s. `m- 

qen~-ma ivaldebula gadaeca s/s `WiaTurmanganumisaTvis~ avtomaqana `niva 

4×4~.

39 

aRniSnuli xelSekrulebis analizi cxadyofs, rom igi gaformebulia 

saTanado ekonomikuri analizis gareSe. kerZod, xelSekrulebaSi ar aris 

gaTvaliswinebuli mxareTa pasuxismgebloba valdebulebaTa 

SeusruleblobisaTvis, ar aris miTiTebuli s/s `WiaTurmanganumisaTvis~ 

gadasacemi avtomanqanis teqnikuri mdgomareoba, gamoSvebis weli da 

saorientacio sabazro Rirebuleba, rac iuridiuli TvalsazrisiT, 

saSualebas aZlevs S.p.s. `m-qen~-s, produqciis sanacvlod s/s 

`WiaTurmanganums~ gadasces naxmari avtomanqana. im SemTxvevaSic ki, Tu S.p.s. 

`m-qeni~ s.s. `WiaTurmanganumis~ gadascemda axal manqanas, misi sabazro 

Rirebuleba ar gadaaWarbebda 12.0 aTas lars da es maSin, roca miwodebuli 

produqciis Rirebuleba aRemateboda 15.7 aTas lars. e.i. saxelSekrulebo 

valdebulebaTa Sesrulebis SemTxvevaSic ki, aRniSnuli operacia s.s. 

`WiaTurmanganumisaTvis~ iyo wamgebiani. urTierTangariSsworebisa da 

xelSekrulebis moqmedebis vadebis ganusazRvrelobis gamo, S.p.s. `m-qen~-s 

saSualeba mieca mieRo 120 tona manganumis koncentrati avtomanqanis 

sazogadoebaze gadacemis gareSe. kerZod, 2002 wlis noemberSi s/s 

`WiaTurmanganumis~ mier S.p.s. `m-qeni~-ze miwodebuli iqna d.R.g.-s CaTvliT 

15.7 aTasi laris 120 tona (sveli woniT) manganumis I xarisxis koncentrati 

(sagadasaxado angaris-faqtura #000823, seria àa-16~, sasaqonlo zeddebuli 

#002343, seria àa-16~), s.s. `WiaTurmanganums~ ki avtomanqana arc gadmocemia. 

2004 wlis 1 ivlisis mdgomareobiT, S.p.s. `m-qeni~ debitorul davalianebaSi 

ericxeba s/s `WiaTurmanganums~ 15.7 aTas larze. rac Seexeba s.s. 

`WiaTurmanganumsa~ da S.p.s. `m-qens~ Soris urTierTSedarebis aqts, 

miuxedavad mravaljeradi sityvieri da werilobiTi moTxovnisa, 

warmodgenili ver iqna. 

V. I. s.s. `ferosTan~ urTierTobis SeswavliT dadginda Semdegi: 

rogorc aRiniSna, s.s. `WiaTurmanganumis~ marganecis koncentratis 

ZiriTad momxmarebels 2003-2004 wlebSi warmoadgenda s.s. `fero~ 

(zestafonis feroSenadnobTa qarxana). gamomdinare aRniSnulidan, s.s. 

`WiaTurmanganumis~ reabilitaciis mmarTvelisa da generaluri direqtoris 

werilebis safuZvelze miwodebuli da momavalSi misawodebeli produqciis 

Rirebulebidan, s.s. `feros~ 2003 wels gadaxdili aqvs (rogorc naRdi, aseve 

unaRdo angariSsworebiT) 9673593 lari. maT Soris: s.s. `feros~ salarodan 

s.s. `WiaTurmanganumis~ mindobilobebis safuZvelze gamotanilia 3463413 

lari; sxvadasxva bankebSi gaxsnil s.s. `WiaTurmanganumis~ angariSebze

40 

Caricxulia 3490719 lari; centralur da adgilobriv biujetSi sabiujeto 

gadasaxadebis davalianebis dasafaravad gadaxdilia 1236925 lari; 

masalebis da marag-nawilebis SesaZenad organizaciebze Caricxulia 249951 

lari; sxvadasxva valdebulebebis dasafaravad, iuridiul da fizikur 

pirebze gadaxdilia 918451 lari; bankis sesxis dasafaravad Caricxulia 

64132 lari; `sazogadoebis~ pasuxismgebel pirebze gacemulia 250000 lari. 

s.s. `ferosa~ da s.s. `WiaTurmanganumis~ urTierTSedarebis 2003 wlis 

aqtis mixedviT, 6 pasuxismgebel muSaks mindobilobebis safuzvelze s.s. 

`feros salarodan~, rogorc aRiniSna, gamotanili aqvT 3463413 lari, maT 

Soris 1) levi xvedeliZes (direqtoris yofili moadgile ekonomikisa da 

finansebis dargSi) gamotanili aqvs 1966270 lari, Semotanilia salaroSi 

1768557 lari. saqarTvelos finansTa saministros finansuri policiis 2004 

wlis 14 ivnisis #20-m brZanebis safuZvelze, specialuri gamokvlevaTa 

sammarTvelos ufrosi specialistis v. gabunias mier Sedgenilia Semowmebis 

aqti finansuri direqtoris l. xvedeliZis mier saqveangariSod gatanili 

Tanxebis xarjvisa da Camoweris kanonierebaze. Semowmebis aqtis mixedviT, 

2003 wlis mTels perioSi l. xvedeliZes sul miRebuli aqvs 6727195 lari, 

maT Soris: bankebidan_4019207 lari; s.s. `WiaTurmanganumis~ salarodan_611013 

lari; s.s. `ferodan~_1965270 lari; sxvadasxva iuridiuli pirebisagan 130666 

lari. aqedan `sazogadoebis~ salaroSiASemotanilia 5237760 lari; 

materialuri faseulobebis SesaZenad gaweuli aqvs xarji_116329 lari; 

dafaruli aqvs sxvadasxva kreditoruli davalianebebi_460758 laris. sul 

danaxarjma Seadgina 6514847 lari. amdenad, SemowmebiT dadgenilia, rom l. 

xvedeliZis davalianeba s.s. `WiaTurmanganumis~ mimarT sul Seadgens 231243 

lars, razedac aRZrulia sisixlis samarTlis saqme da l. xvedeliZe 

imyofeba winaswar patimrobaSi. 2) kote yifSiZes (momaragebis ganyofilebis 

ufrosi) gatanili aqvs 246620 lari, Semotanilia salaroSi 246620 lari. 3) 

giorgi gurgeniZes s.s. `feros~ salarodan gamotanili aqvs 146000 lari, 

Semotanili aqvs `sazogadoebis~ salaroSi 74360 lari. salaros gverdis 

avliT daxarjulia 71640 lari. 4) goCa baqraZes (yofili mTavari 

buRalteri) s.s. `feros~ salarodan gamotanili aqvs 953904 lari, Setanilia 

`sazogadoebis~ salaroSi 953904 lari. 5) `sazogadoebis~ warmomadgenels 

qalaq TbilisSi zaqaria dauTaSvils `feros~ salarodan gamotanili aqvs 

250512 lari, Setanilia `sazogadoebis~ salaroSi 182090 lari. salaros 

gverdis avliT daxarjulia 68529 lari

41 

2004 wlis 6 TveSi sazogadoebas s.s. `ferodan~ miRebuli aqvs 8709273 

lari, maT Soris: 696740 lari Caricxulia centralur da adgilobriv 

biujetSi; 71700 lari Caricxulia partnior organizaciaTa sabiujeto 

davalianebis dasafaravad (ix. cxrili); 5265766 lari Caricxulia s.s. 

`WiaTurmanganumis~ mimdinare angariSze; s.s. `feros~ salarodan 

mindobilobebis safuZvelze gatanilia da sazogadoebis salaroSi 

Semotanilia 508044 lari. kerZod: s.s. `feros~ salarodan gatanili aqvs 

naRdi fuli: giorgi gurgeniZes_250003 lari, Semotanilia aqvs 

`sazogadoebis~ salaroSi_250003 lari; a. gurjiZes gatanili aqvs s.s. 

`feros~ salarodan 113420 lari, Semotanili aqvs `sazogadoebis~ salaroSi 

113420 lari; z. dauTaSvils gamotanili aqvs s.s. `ferodan~ 278283 lari; 

Semotanili aqvs `sazogadoebis~ salaroSi 278283 lari; g. babunaSvils 

gamotanili aqvs s.s. `feros~ salarodan 21360 lari, Setanili aqvs 

sazogadoebis salaroSi 21360 lari; S. ruseckis gamotanili aqvs 5000 lari 

da Setanili aqvs `sazogadoebis~ salaroSi 5000 lari. 

2004 wlis 1 ivlisis mdgomareobiT, s.s. `WiaTurmanganums~ s.s. `feroze~ 

realizebuli aqvs 7465790 laris manganumis koncentrati. amave 

periodisaTvis s.s. `WiaTurmanganumSi~ s.s. `fero~ iricxeba kreditorad 

1244745 aSS dolaris eqvivalentiT erovnul valutaSi. 

/danarTi #8/ 

V. II. finansuri Sedegebidan gamomdinare, interess iwvevs urTierToba 

S.p.s. metalik 1871~-Tan. 

s.s. `WiaTurmanganumsa~ (reabilitaciis mmarTveli g. leJava, generaluri 

direqtori ak. gurjiZe) da kompania `metalik 1871~-s (warmomadgeneli, stefan 

martin koxi) Soris 2003 wlis 27 marts gaformebuli #Mn1 xelSekrulebiT, 

s.s. `WiaTurmanganumma~ ivaldebula 2003 wlis aprilidan 2017 wlis 

aprilamde periodSi `metalikisaTvis~ miewodebina warmoebuli produqcia 

mTliani odenobiT saeqsporto miznebisaTvis. miwodebis pirobebi 

ganisazRvra FOB baTumi da/an FOB foTis pirobiT, myidvelis surviliT 

miTiTebul sawyobSi. saqonlis Rirebuleba dafiqsirda 1.32 aSS dolari 

saqonlis yovel 1 tona %-ze manganumis faqtobrivi Semcvelobis mixedviT. 

aRniSnuli xelSekrulebis safuZvelze, 2003 wlis ivnis-agvistoSi 

`metaliks~ miewoda 14750 tona II xarisxis manganumis metalurgiuli 

koncentrati, (angariS–faqturebi; #2, 15.07.03 w; #3 22.07.03.w; #4 11.08.03 w; #5 

18.08.03 w; #6 03.09.03 w.), romlis sarealizacio Rirebulebamac

42 

transportirebis CaTvliT foTamde, d.R.g.-s gareSe (vinaidan produqciis 

miwodeba warmoadgenda eqsports) Seadgina 856.9 aTasi aSS dolari, anu erTi 

tona manganumis koncentratis Rirebuleba d.R.g-s gareSe, foTamde 

transportirebis CaTvliT, saSualod Seadgenda 59.3 aSS dolars. 

amasTan, warmodgenili dokumentebis Tanaxmad, s.s. `WiaTurmanganumis~ 

mier eqspeditor S.p.s. òrionis~ meSeveobiT produqcia ara mxolod 

transportirebuli da ganbaJebulia, aramed CatvirTulia gemSic, Tumca 

saxelSekrulebo fasi 1.32 aSS dolari 1 t. produqciaze, iTvaliswinebda 

produqciis transportirebas foTamde, ganbaJebas da `myidvelis mier 

miTiTebul sawyobSi~ dasawyobebas (xelSekrulebis me-5-e muxli). aRniSnuli 

saxis (gemSi CatvirTvis gareSe) momsaxureobas ki eqspeditori 

axcorcielebda 8 aSS dolarad erT tonaze (invoisi #2/05, 13.06.2003 weli). 

amdenad, s.s. `WiaTurmanganumis~ mier usafuZvlodaa gaweuli gemSi 

CatvirTvis xarjebi, rac saSualod 5 aSS dolars Seadgenda erT tonaze. 

sul aseTi xarjebi Seadgens (14750×5) 73.7 aTas aSS dolars. 

miuxedavad imisa, rom Mn—1 xelSekruleba iTvaliswinebda s.s. 

`WiaTurmanganumis~ mier warmoebul mTliani produqciis Sesyidvas kompania 

`metalikis~ mier 1,32 aSS dolarad yoveli 1% tona produqciaze, amave dRes 

(27.03.03.) amave kompaniasTan, produqciis miwodebis amave pirobebiT 

gaformda meore_Mn_2 xelSekruleba, romlis Tanaxmadac 

`WiaTurmanganumma~ ivaldebula miewodebina `metalikisaTvis~ minimum 7.0 

aTasi tona manganumis koncentrati saqarTvelos farglebSi realizaciis 

mizniT 2003 wlis maisidan 2017 wels dekembris CaTvliT, magram am 

SemTxvevaSi saqonlis Rirebulebad dafiqsirda ara 1,32 aSS dolari, aramed 

1.1 aSS dolari (d.R.g.-s gareSe) yovel 1% tona produqciaze. amasTan, 

xelSekrulebis #1 damatebis (23.04.2003 weli) pirveli muxlis Tanaxmad, 

`metalikma~ Tavisi ufleba gadasca S.p.s. `fero-serviss~ 

`WiaTurmanganumidan~ manganumis metalurgiuli koncentratis Sesyidvaze. 

mesame muxlis Tanaxmad ki, `fero-servisi~ moaxdenda `WiaTurmanganumidan~ 

manganumis metalurgiuli koncentratis Sesyidvas da Semdgomi 

realizaciisaTvis kompania `metalikisaTvis~ gadacemas. imave damatebis me-4 

muxliT, `fero-servisi~ avalebda `WiaTurmanganums~, raTa mas sakuTari 

xarjiTa da sarkinigzo vagonebiT Caetana da daesawyobebina manganumis 

koncentrati foTis navsadgurSi. zemoTaRniSnuli xelSekrulebis 

safuZvelze ganxorcielebuli operaciebis SemowmebiT dadginda Semdegi:

43 

2003 wlis maisSi s.s. `WiaTurmanganumis~ mier S.p.s. `fero-servisze~ 

realizebulad naCvenebia 10.0 aTasi tona II xarisxis manganumis koncentrati 

(sagadasaxado angariSfaqturebi: 1. seria aa-16 #000217– 5000 t., 2. seria aa-16 

#000248 – 5000 tona), romlis Rirebulebam d.R.g.-sa da foTamde 

transportirebis CaTvliT, Seadgina 1218.8 aTasi lari (568.9 aTsi aSS 

dolari). 

analiziT irkveva, rom #Mn1 xelSekrulebaSi 1 tona II xarisxis 

koncentratis fasi d.R.g.-sa da transportirebis gareSe Seadgenda 46.3 aSS 

dolars, xolo #Mn2 xelSekrulebiT ki igive pirobebiT produqciis 

fasma Seadgina 40.2 aSS dolari. amdenad ekonomikurad dausabuTebelia 

#Mn1 xelSekrulebis dadebis Semdeg Mn_2 xelSekrulebis gaformebis 

motivi. 

gaurkvevelia aseve S.p.s. `fero-servisis~ CarTva `WiaTurmanganumsa~ da 

`metaliks~ Soris gaformebul xelSekrulebaSi, vinaidan, Tu 

`WiaTurmanganumi~ aRniSnul produqcias pirdapir miawodebda `metaliks~ 

(s.s. `WiaTurmanganumsa~ da `metaliks~ Soris `fero-servisis~ CarTvis 

gareSe), maSin produqciis faqtobrivi realizaciidan (10040.28 tona) 

miiRebda 1204.1 aTas lars (d.R.g.-s gareSe, vinaidan miwodeba iqneboda 

èqsporti~), nacvlad `fero-servisidan~ faqtobrivad misaRebi 1003.4 aTasi 

larisa (d.R.g.-s gareSe). 

amrigad xelSekrulebis dadebis Semdeg amave kompaniasTan #Mn2 

xelSekrulebis gaformebiT da mis safuZvelze `fero-servisze~ 10040.28 tona 

koncentratis dabal fasad miwodebiT, sazogadoebam ver miiRo 200.7 aTasi 

laris Semosavali. e.i. #Mn1 xelSekrulebis dadebiT ugulebelyofili iqna 

sawarmos ekonomikuri interesebi. 

/danarTi # 9/ 

VI. s/s `WiaTurmanganumi~-s mier simZlavreebis 

gamoyenebis mdgomareobis analiziT dgindeba 

Semdegi: 

s/s `WiaTurmanganumi~ manganumis madans moipovebs eqvs maRaroze da 

yvela maRaros aqvs Tavisi gamamdidrebeli fabrika. maT Soris: wereTlis 

maRaros - `perofi~; mRvimevis maRaros – `fabrika 29~; darkveTis maRaros – 

`nofi~; patariZis maRaros – `cof–II~; SuqruTis maRaros – `cof–I~: 

perevisis maRaros – `fabrika bisi~.

44 

rac Seexeba centralur damyvan fabrikas (cdf), igi amuSavebs yvela 

zemoTxsenebul fabrikebidan miRebul Sualed produqtebs. 

fabrikebi aSenebulia gasuli saukunis 40-60-ian wlebSi. maTi 

simZlavreebi mocemulia #1 cxrilSi. 

fabrikebis 

dasaxelaba 

saproeqto 

simZlavre 

(aTas t.) 

samcvliani 

muSaobis 

pirobebSi 

simZlavre 2003 wlis 

mixedviTY(gadamuSavebuli 

nedleuli tonebSi) 

eqspluataciaSi 

Sesvlis dro 

cxrili #1 

simZlavris 

gamoyeneba % 

cof-I 995.0 75594 1950 7.5 

cof-II 1050.1 76522 1958 7.2 

25-bisi 250.0 31600 1935 12.6 

fabrika-29 370.0 50210 1961 13.5 

`perofi~ 320.0 51653 1940 16.2 

`nofi~ 420 62060 1960 14.7 

c d f 870 124623 1961 14.3 

sul 4275.1 472262 11.1 

fabrikebis saproeqto simZlavreebi cxrilSi mocemulia 253 samuSao 

dReze weliwadSi, samcvliani muSaobis pirobebSi. faqtobrivi 

mdgomareobiT, fabrikebis datvirTva mniSvnelovnad naklebia maT 

simZlavreebze. marTalia isini muSaoben 1 cvlaSi, magram faqtiuri 

datvirTva ar aRemateba 3-4 saaTs, Sesabamisad, simZlavreebi gamoyenebulia 

mxolod nawilobriv. kerZod, calkeuli maRaroebis mixedviT meqanizmebi 

datvirTulia 20-dan 50 procentamde, amasTan struqturuli erTeulebis 

mixedviT (jamurad) iricxeba 58 erTeuli meqanizmi, romelic saerTod ar 

aris datvirTuli gaumarTavobis gamo, rac saerTod ricxuli teqnikis (159 

erTeuli) 37%-ia. 

fabrikebis faqtiuri mwarmoeblobis Semcireba gamowveulia nedleulis 

miwodebis SemcirebiT da maTi dautvirTaobiT. rac Seexeba maT teqnikur 

mdgomareobas, isini saWiroeben kapitalur SekeTebas, radganac bolo 15 

wlis ganmavlobaSi araviTari remonti ar Catarebula. zemoT CamoTvlil 

fabrikebSi umravlesi teqnologiuri danadgarebi Secvlilia 1982-86 wlebSi. 

/danarTi #10/ 

VII. s/s `WiaTurmanganumi~-s madnis mopovebis minakuTvni teritoriis 

efeqtianad gamoyenebis mdgomareoba: 

s/s `WiaTurmanganumi~-s wiaRiT sargeblobis licenzia registraciaSi 

gatarebulia 1999 wlis 23 ivliss. licenziiT s/s `WiaTurmanganumi~-s

45 

balansze ericxeboda 161242,0 aTasi tona manganumis madani. samTo 

geologiuri minakuTvnis farTobi gegmaze 3566 heqtaria. 

mopovebuli sasargeblo wiaRiseulis produqciis saxeobaTa gamoSvebis 

normebi wlebis mixedviT Semdegia: 

pirvel wels – 50 aT. t. 

meore wels – 100 aT. t. 

mesame da Semdgom wlebSi 150 aTasi t. madnis koncentrati maqsimaluri 

donis SezRudvis gareSe. 

2000 wlidan 2004 wlis ganvlil saangariSo periodamde s/s 

`WiaTurmanganumi~-s mier mopovebuli iqna 1361792 t. manganumis nedleuli, 

riTac damzadda 317616 tona sasaqonlo produqcia. 

dReisaTvis s/s `WiaTurmanganumSi~ funqcionirebs 6 maRaro, maT Soris: 

SuqruTis maRaro. `SuqruTis maRaroze~ warmoebaSia sami miwisqveSa 

sawarmoo ubani. 2004 wlis kalendaruli programis mixedviT maRarom unda 

moipovos 127 aT. tona nedleuli, saidanac dasamzadebelia maRali xarisxis 

35 aT. tona koncentrati. momavalSi gaTvaliswinebulia aRdgenili iqnas 

Zveli yofili 5-e, 6-e ubani, rac saSualebas miscems SuqruTis maRaros 

gazardos sawarmoo simZlavre. axali ubnebis aRdgenis Semdeg manganumis 

nedleulis mopovebis zrda wliurad gansazRvrulia 50 aT. toniT, xolo 

sasaqonlo produqciis_14500 toniT. 

stalinis maRaro. `stalinis maRaroze~ funqcionirebs rogorc 

miwisqveSa maRaroebi, aseve sakariero meurneoba. miwisqveS muSaobs 1 

sawarmoo ubani, romlis nedleulis gamoRebis saprogramo davaleba aris 50 

aT. tona, xolo Ria samuSaoebidan 50 aT. tona. aRniSnuli nedleulis 

gamdidrebiT miiReba 24 aTasi tona sasaqonlo produqcia. maRaroze 

mimdinareobs saventilacio gvirabis gayvana, rac saSualebas iZleva 

gaixsnas yofili 4-e ubani. 4-e ubnis aRdgenisa da gaSvebis Sedegad, madnis 

mopovebis zrda gaTvaliswinebulia 38 aT. toniT, xolo sasaqonlo 

produqciis 8750 toniT. 

mRvimevis maRaro. `mRvimevis maRaroze~ muSaobs, rogorc miwisqveSa 

sawarmoo ubani, aseve sakariero meurneoba. miwisqveS nedleulis gamoRebis 

saprogramo davalebaa 62.0 aT. tona, xolo karieridan_65 aT. tona, romlis 

gamdidrebiT miiReba 25 aT. tona sasaqonlo produqcia.

46 

mimdinareobs muSaoba miwisqveSa axali ubnis momzadebaze, aseve moqmedi 

karieris paralelurad gaTvaliswinebuli ori `Cais~ ubnis Zveli 

ventilatoris mimdebare teritoriaze karierebis gaxsna, rac saSualebas 

iZleva nedleulis mopoveba gaizardos 50 aT. toniT, xolo sasaqonlo 

produqciis_13 aT. toniT. 

wereTlis maRaro. `wereTlis maRaroze~ muSaobs ori miwisqveSa 

sawarmo ubani da erTi karieri. miwisqveSa nedleulis gamoRebis davaleba 

Seadgens 57.0 aT. tonas, xolo karieridan 98.0_aTas tonas, saidanac miiReba 

22 aTasi tona sasaqonlo produqcia. 

wereTlis saxelobis maRaroze axlo perspeqtivaSi pirvel rigSi 

aRsadgenia zeda rganis maRaro, xolo rganis zeganze axali Tormanaulis 

karieris gaxsna, rac saSualebas iZleva gaizardos nedleulis mopoveba 40 

aT. toniT, xolo koncentratis damzadeba_8 aT. toniT. 

darkveTis maRaro. `darkveTis maRaroze~ muSaobs ori miwisqveSa 

sawarmoo ubani da erTi karieri, miwisqveSa gamoRebis saprogramo davaleba 

aris 70 aT. tona, xolo karieridan_70 aT. tona, saidanac miiReba 20 aT. 

tona sasaqonlo produqcia. perspeqtivaSi gaTvaliswinebulia axali 

sxirtlaZeebis karieris gaxsna, rac saSualebas iZleva nedleulis 

mopovebis gazrdaze 38 aT. toniT, xolo sasaqonlo produqciis 8700 toniT. 

patariZis sax. maRaro. `patariZis sax. maRaroze~ funqcionirebs ori 

miwisqveSa sawarmoo ubani, romlis saprogramo davaleba aris 145 aT. tona, 

saidanac miiReba 27 aTasi tona sasaqonlo produqcia. momavalSi 

gaTvaliswinebulia yofili meore rigis maRaros aRdgena, rac saSualebas 

iZleva nedleulis mopoveba gaizardos 50 aT. toniT, xolo koncentratis_9 

aTasi toniT. 

zemoT aRniSnuli maRaroebis garda, madnis gamdidrebas awarmoebs 

c.d.f. sadac mimdinareobs Sualedebisa da poris gamdidreba. cdf-s 

gamamdidrebel fabrikas sasaqonlo produqciis saprogramo davaleba 

Seadgens 20 aTas tonas. cdf-s sasaqonlo produqciis raodenoba gaizrdeba 

5000 toniT. 

sul s/s `WiaTurmanganumSi~ madnis miwisqveSa wesiT mopoveba 

saprogramo davalebis mixedviT, aris 511 aT. tona, xolo Ria samuSaoebidan 

– 283 aT. tona sul 794 aT. tona, saidanac miiReba 173 aT. tona sasaqonlo

47 

produqcia. perspeqtiuli ubnebis gaxsnis SemTxvevaSi nedli madnis mopoveba 

iqneba 266000 aT. tona, xolo sasaqonlo produqciis 66950 tona. 

rogorc ukve aRvniSneT maRaroTa sawarmoo ubnebi (rogorc miwisqveSa, 

aseve karierebi) muSaobs s/s `WiaTurmanganumi~-s licenziiT gamoyofil 

samTo minakuTvnebis farglebSi. momavalSi perspeqtiuli ubnebis aRdgenis 

SemTxvevaSi, analogiurad gansazRvrulia muSaoba gagrZeldes mxolod 

licenziiT gamoyofil samTo minakuTvnis konturebs SigniT, rac 

saSualebas iZleva warmoebam gazardos, rogorc nedleulis mopoveba, aseve 

maRali xarisxis produqciis damzadeba. 

/danarTi #11/ 

VIII. programis Sesabamisad, Seswavlas daeqvemdebara ss 

`WiaTurmanganumis~ mier manganumis fenis damuSavebis Sedegad da warmoebis 

sxva mizezebiT mosaxleobaze miyenebuli zaralis anazRaurebis 

marTlzomiereba da dadginda Semdegi: 

miTiTebuli sakiTxi 1999-2001 wlis 6 Tvis periodze detaluradaa 

Seswavlili saqarTvelos kontrolis palatis sarevizio jgufis mier 2001 

wels Catarebuli dokumenturi reviziis dros. aRniSnuli reviziiT 

gamovlenili rigi xarvezebi da darRvevebi sruladaa gadmocemuli 

Semowmebis aqtSi. mimdinare reviziiT dadginda, rom wina reviziiT 

gamovlenili darRvevebi Semdgom periodSi ar aRmofxvrila, xarvezebi da 

uxeSi darRvevebi ar Semcirebula. 

manganumis madnis miwisqveSa Tu zedapiruli (karieruli) wesiT 

damuSavebis Sedegad an warmoebis sxva mizeziT mosaxleobis sakuTrebaze 

(Senoba-nagebobaze, sakarmidamo nakveTze, nargaobaze, saxnav-saTesze, 

pirutyvze) miyenebuli zianis faqtis realurobis dadgena, zaralis aqtis 

Sedgena-gaformeba, zaralis Tanxis odenobis gaangariSeba da misi 

anazRaureba ss `WiaTurmanganumisaTvis~ dResac warmoadgens erT-erT 

problematur sakiTxs. aRniSnuli sakiTxebis problematurobas ZiriTadad 

ganapirobebs is garemoeba, rom dRevandeli mdgomareobiTac ar aris 

SemuSavebuli iseTi sakanonmdeblo Tu kanonqvemdebare normatiuli aqtebi, 

romlebic calsaxad an met-naklebi sizustiT da sicxadiT gadawyvetda ss 

`WiaTurmanganumis~ mier mosaxleobisadmi miyenebul zianTan dakavSirebul 

teqnikur da finansur sakiTxebs.

48 

sarevizio periodSi sazogadoeba zaralTan dakavSirebiT sakiTxebis 

gadasawyvetad iyenebda: 

- saqarTvelos respublikis mTavrobis 1992 wlis 21 seqtembris #936 

dadgenilebas `sawarmoo gaerTianeba `WiaTurmanganumis~ mier manganumis 

sabados damuSavebis Sedegad mosaxleobisaTvis miyenebuli zaralis 

anazRaurebis mowesrigebis Sesaxeb~. 

- saqarTvelos prezidentis 1997 wlis 10 noembris #535 brZanebulebas 

`saaqcio sazogadoeba `WiaTurmanganumis~ krizisidan gamoyvanis zogierT 

gadaudebel RonisZiebaTa Sesaxeb~. 

- ss `WiaTurmanganumis~ direqtorTa gamgeobis 2001 wlis 26 ivlisis 

sxdomiT (oqmi #14) damtkicebul debulebas ss `WiaTurmanganumis~ mier 

manganumis fenis damuSavebis Sedegad da warmoebis sxva mizezebiT 

mosaxleobaze an iuridiul pirze miyenebuli zaralis gansazRvris Sesaxeb; 

- ss `WiaTurmanganumis~ reabilitaciis mmarTvelis (g. babunaSvili) da 

aRmasrulebeli direqtoris (ak. gurjiZe) 2003 wlis 14 noembris #208 

brZanebiT damtkicebuli ` ss `WiaTurmanganumis~ mier manganumis fenis 

damuSavebis Sedegad da warmoebis sxva mizezebiT mosaxleobaze an 

iuridiul pirebze miyenebuli zaralis gansazRvris Sesaxeb~ 2003 wlis 

debulebas; 

- saqarTvelos ssr ministrTa sabWos 1982 wlis 12 aprilis #287 

dadgenilebiT damtkicebuli da saqarTvelos ssr finansTa saministrosa da 

saxelmwifo dazRvevis mTavari sammarTvelos mier gamoSvebul 

`saqarTvelos ssr sofel adgilebSi moqalaqeTa kuTvnili Senobebis 

saxelmwifo savaldebulo dazRvevisaTvis SefasebiTi normebis~ krebuls. 

zemoT aRniSnuli dokumentTa analizi uCvenebs, rom rogorc 

sakanonmdeblo da normatiuli aqti, arc erTi maTgani calsaxad ar 

aregulirebs iseT sakiTxebs, rogoricaa: 

- mosaxleobis mier ukve gancdili an momavalSi mosalodneli zianis 

`WiaTurmanganumis~ braleulobad aRiarebis kriteriumi, kerZod, vin unda 

gansazRvros sazogadoebis braleuloba – TviT sazogadoebis zaralis 

Semfasebelma komisiam (rogorc es dRevandeli mdgomareobiT xorcieldeba), 

damoukidebelma eqspertma, Tu Sesabamisi uflebamosilebiT aRWurvilma 

iuridiulma Tu fizikurma pirma; 

- ra unda daeqvemdebaros anazRaurebas – dazianebuli Senobis 

Rirebuleba faqtobrivi amortizaciis gaTvaliswinebiT Tu Tanamedrove 

konstruqciis axali Senobis;

49 

- rogoria zaralis asanazRaurebeli Tanxebis gacemis normatiuli 

vadebi da prioritetebi; eqvemdebareba Tu ara ukve anazRaurebuli an 

droulad aunazRaurebeli zaralis Tanxebi afasebas inflaciis 

gaTvaliswinebiT da rogor unda ganxorcieldes afaseba (zaralis aqtis 

gadaangariSeba). 

- ra SemTxvevaSi unda daeqvemdebaros zaaralis aqti baTilad cnobas; 

- eqvemdebareba Tu ara zaralis miuRebeli Tanxa xandazmulobis 

motiviT baTilad cnobas; 

- wina wlebSi damuSavebuli velis zedapirze ganTavsebuli Senoba- 

nagebobebze zaralis aqtis Sedgena eqvemdebareba Tu ara xandazmulobas im 

SemTxvevaSi, Tu Senoba-nagebobebi dazianebulia samTo samuSaoebiT da sxva. 

warmodgenili masalebis Seswavla uCvenebs, rom zemoT aRniSnuli 

sakiTxebis gadawyveta ZiriTadad xorcieldeboda sabWoTa periodidan 

wlebis ganmavlobaSi tradiciulad damkvidrebuli wesis mixedviT, romelic 

centralizebuli momarageba-ganawilebis pirobebSi iTvaliswinebda saerTo- 

sakavSiro interesebs da is saTanado koreqtirebis gareSe, araviTar 

SemTxvevaSi ar SeiZleboda gamoyenebuliyo sabazro pirobebSi momuSave 

sawarmosaTvis. 

iqidan gamomdinare, rom ar iyo mkafiod gansazRvruli sakanonmdeblo 

baza, maT safuZvelze SemuSavebuli debulebebic (maT Soris dRevandeli 

mdgomareobiT moqmedic) srulyofilad da calsaxad ver awesrigebs 

`WiaTurmanganumis~ mier mosaxleobisaTvis miyenebuli zianis teqnikur da 

ekonomikur sakiTxebs. aRniSnuli ki qmnis imis winapirobas, rom 

mosaxleobis mier gancdili ziani erT SemTxvevaSi SeiZleba cnobil iqnas 

`WiaTurmanganumis~ braleulobad, meore SemTxvevaSi analogiuri ziani ki – 

ara. aseve, erTi da igive ziani erT SemTxvevaSi fasdeba Senoba-nagebobis 

moculobidan gamomdinare, meore SemTxvevaSi ki – calkeuli 

konstruqciuli elementebis mixedviT (am SemTxvevaSi zaralis mTliani 

Rirebuleba sxvadasxvaa); zaralis Rirebulebis gaangariSebisas, calkeul 

SemTxvevebSi gaTvaliswinebulia Senoba-nagebobis amortizaciis (cveTis) 

xarisxi, sxva SemTxvevaSi – cveTis xarisxi araa gaTvaliswinebuli. aris 

SemTxvevebi rodesac 1987-91 wlebSi Sedgenili aqtebiT rusul maneTebSi 

gansazRvruli zaralis aunazRaurebeli Tanxa, 2002-2003 wlebSi Sedgenili 

gadaangariSebis aqtebiT pirdapir gaTanabrebulia aSS dolarTan, meore 

SemTxvevaSi ki xdeba Senobis Rirebulebis xelaxali gaangariSeba maneTebSi

50 

(am SemTxvevaSi Senoba-nagebobebis Rirebuleba gazrdilia) da Semdgom 

gadayvana aSS dolarebSi. 

yovelive zemoT aRniSnuli imaze miuTiTebs, rom radikalurad 

dasaxvewia mosaxleobaze miyenebuli zianis gansazRvrisa da anazRaurebis 

normatiuli baza, rac gamoricxavs identur sakiTxTa gadawyvetis 

subieqturobas da uzrunvelyofs marTlzomierebis dacvas zemoT 

CamoTvlili sakiTxebis gadawyvetisas. 

zaralis asanazRaurebeli Tanxis gaangariSebis dazustebisa da 

srulyofili meTodikis damuSavebis mizniT, saqarTvelos prezidentis 

10.11.97 wlis #638 brZanebulebiT, saqarTvelos urbanizaciisa da 

mSeneblobis, ekonomikis da saxelmwifo qonebis marTvis saministroebs 

daevaloT erTi Tvis vadaSi moqalaqeTa kuTvnili Senoba-nagebobebisaTvis 

manganumis fenis damuSavebis Sedegad ngreviT miyenebuli zaralis 

pirobebis damuSaveba da Sedgena indeqsaciis saTanado koeficientis 

gamoyenebiT, magram brZanebulebiT dakisrebuli davaleba zemoT miTiTebul 

saministroebs ar Seusrulebia. 

aseve, sakiTxis Seswavlis mizniT, saqarTvelos prezidentis 26.04.01 

wlis #54 brZanebulebis me-4 punqtiT, daevalaT urbanizaciis da 

mSeneblobis, garemosa da bunebrivi resursebis dacvis, iusticiis 

saministroebs, geologiis saxelmwifo departaments da mecnierebaTa 

akademiis samTo meqanikis institutebs `WiaTuris regionSi ss 

`WiaTurmanganumis~ saqmianobis Sedegad mosaxleobisaTvis miyenebuli 

zaralis odenobisa da warmoSobis mizezis Semswavleli komisiis Seqmna~. 

komisias sam TveSi unda waredgina saTanado daskvna. marTalia, 

saqarTvelos urbanizaciisa da mSeneblobis saministros 25.05.01 wlis #32 

brZanebiT Seiqmna komisia, magram mas dRemde araviTari normatiuli 

dikumenti ar Seuqmnia. 

prezidentis zemoTaRniSnuli brZanebulebebiT davalebaTa ar 

Sesrulebaze Sesabamisi reagireba `WiaTurmanganumis~ xelmZRvanelobas ar 

gaukeTebia da is 2004 wlis 1 Tebervlamde sargeblobda saqarTvelos ssr 

ministrTa sabWos 1982 wlis 12 aprils damtkicebuli #287 dadgenilebiT 

damtkicebuli zemoT naxsenebi krebuliT. 

mxolod 2004 wlis 27 ianvars daSvebuli iqna ss `WiaTurmanganumis~ 

brZaneba #26, romlis mixedviTac debulebaSi iqna Setanili cvlileba da 

2004 wlis 1 Tebervlidan komisias daevala Senoba-nagebobebze miyenebuli 

zaralis gaangariSeba sabazro fasebiT – saqarTvelos urbanizaciisa da

51 

mSeneblobis saministros mier gamoSvebuli samSeneblo resursebis fasTa 

krebulis gamoyenebiT. 

rac Seexeba mosaxleTa nargavebze miyenebul zians, amave brZanebulebis 

mixedviT, misi Rirebuleba ganisazRvreba saqarTvelos ministrTa sabWos 

1980 wlis 2 ianvris #3 dadgenilebiT damtkicebuli debulebiT. 

mosaxleobaze miyenebuli zaralis aRnusxva, aqtebis Sedgena da 

zaralis Tanxis gadaangariSeba xorcieldeba ss `WiaTurmanganumis~ 

direqtorTa gamgeobis sxdomis gadawyvetilebiT Seqmnili zaralis 

Semfasebeli komisiis mier. sarevizio periodSi moqmedi pirveli komisia 

damtkicebulia direqtorTa gamgeobis 28.02.2000 wlis sxdomis 

gadawyvetilebiT (oqmi #17 28.02.2000 w). komisiis Tavmjdomared daniSnuli 

iqna akaki gurjiZe (sazogadoebis direqtori ekonomikis, finansebis da 

komerciis sakiTxebSi), Tavmjdomaris moadgiled – leo gamyreliZe 

(direqtoris moadgile kadrebisa da socialur sakiTxebSi), komisiis 

mdivnad – jeiran bubulaSvili (zaralebis samsaxuris ufrosi), wevrebad: 

garsevan beriZe (saproeqto-sakonstruqtoro biuros ufrosi), mixeil 

tabataZe (marqSeideri), lia saRiraSvili (iuristi). 

ss `WiaTurmanganumis~ 2000 wlis 20 oqtombris #232 brZanebiT, 

aRniSnuli periodidan komisiis SemadgenlobaSi Seyvanili iqna 

aRmasrulebeli direqtoris mrCeveli iuridiul sakiTxebSi – qvliviZe 

aleqsandre. 

ss `WiaTurmanganumis~ generaluri direqtoris r. gocaZis 12.06.02 wlis 

#158 brZanebiT, zaralis odenobisa da warmoSobis Semswavleli komisiis 

Semadgenloba aRniSnuli periodidan ganisazRvra: iobaSvili jemali 

(Tavmjdomare), bubulaSvili jeirani (moadgile), kupataZe zauri –wevri 

(mSeneblobisa da daproeqtebis ganyofilebis ufrosi), beriZe garsevani- 

wevri (wamyvani inJineri), uznaZe demuri –wevri (wamyvani inJineri), 

gogolaSvili gogi – wevri (geologi), tabataZe miSa –wevri (marqSeideri). am 

periodidan Sedgenili aqtebi, SeTanxmebuli unda yofiliyo iuridiul 

ganyofilebasTan, romlis Semdeg gadawyvetilebas iRebda direqtorati da 

reabilitaciis mmarTveli erToblivi sxdomis oqmis gaformebiT. 

sazogadoebis 02.08.02 wlis #238-k brZanebiT, 2002 wlis 2 agvistodan, 

komisiis Tavmjdomared dainiSna modebaZe zurab daviTis Ze. am 

SemadgenlobiT komisia funqcionirebda 2003 wlis 14 noembramde. am 

periodidan sazogadoebis reabilitaciis mmarTvelis (g. babunaSvili) da 

aRmasrulebeli direqtoris (ak. gurjiZe) #208 brZanebiT, komisiis

52 

Semadgenloba ganisazRvra Semdegnairad: modebaZe zurabi – komisiis 

Tavmjdomare, saRiraSvili lia – iuridiuli ganyofilebis ufrosi, 

bubulaSvili jeirani – biuros ufrosis moadgile, qurcikiZe nodari – mT. 

marqSeideri, gogolaSvili giorgi – mT. geologi, beriZe garsevani – 

mSeneblobisa da daproeqtebis ganyofilebis ufrosis moadgile, sxirtlaZe 

rusudani – komisiis mdivani. 

zaralis Semfasebeli komisiebi 2004 wlis Tebervlamde Senoba- 

nagebobaTa ganfasebas axdendnen saqarTvelos ssr ministrTa sabWos 1982 

wlis 12 aprilis #287 dadgenilebiT damtkicebuli da saqarTvelos ssr 

finansTa saministrosa da saxelmwifo dazRvevis mTavari sammarTvelos mier 

gamoSvebuli zemoT naxsenebi krebuli~-iT. dazianebul Senoba-nagebobaTa 

Rirebulebis gaangariSeba komisiis mier xdeboda Senobis moculobidan 

gamomdinare, an Senobis calkeuli elementebis mixedviT cveTis 

gaTvaliswinebiT, an cveTis gauTvaliswineblad. 

aRniSnuli krebulis gamoyenebas ss `WiaTurmanganumis~ 10.07.98 wlis 

#02-2-802 werilis pasuxad, rekomendacia gauwia saqarTvelos urbanizaciisa 

da mSeneblobis saministrom. 

amasTan, saministro iZleoda ganmartebas, rom miTiTebuli krebuliT 

rusul rublSi gansazRvruli zaralis Tanxa, saqarTvelos erovnul 

valutaSi gadayvanisaTvis unda gamravldes 1,3 –ze, an gadafasdes sabazro 

pirobebiT. aRniSnuli ganmarteba saministrom daadastura Tavisi 31.05.2000 

wlis #02/504 weriliT ss `WiaTurmanganumis~ 2.05.2000 wlis #21-4-10 werilze 

pasuxad. 

asanazRaurebeli Tanxis gadaangariSebisas, komisia xelmZRvanelobda 

zemoT miTiTebuli krebuliT, magram rusul rublSi gansazRvruli 

zaralis Tanxa komisiis mier gadaangariSebulia ara erovnul valutaSi, 

rogorc es zemoT miTiTebul ganmartebaSia miniSnebuli, aramed myar 

valutaSi (aSS dolarebSi), fardobiT 1 rubli 1 aSS dolari. aRniSnulis 

safuZvlad aRebulia saqarTvelos urbanizaciisa da mSeneblobis saqmeTa 

komitetis 06.09.1995 wlis #d-1 sarekomendacio cirkularuli werili 

saqarTvelos respublikis mSeneblobis damkveTebis, moijareebis, saproeqto 

da damfinansebeli organizaciebis misamarTiT, Tumca zemoT miTiTebuli 

fardobiT angariSsworeba am weriliT rekomendebulia 1995 wlis bolomde 

da ara Semdgomi periodisaTvis. amdenad, zaralis Semfasebeli komisiis 

mier zaralis Tanxis gaangariSebisas 1 rublis 1 aSS dolarTan gatoleba 

dausabuTebelia.

53 

aRsaniSnavia isic, rom dazianebul Senobaze zaralis Tanxis 

gaangariSebisas umetes SemTxvevaSi komisia ar iTvaliswinebda Senobis 

faqtobrivi amortizaciis xarisxs (Tundac nawilobriv), Tumca is 

normatiuli dokumenti (zemoT miTiTebuli SefasebiTi normebis krebuli, 

gverdi 6, pirveli abzaci), romlis mixedviTac komisia axdenda zaralis 

Tanxis gaangariSebas, miTiTebulia, rom Senoba-nagebobebis namdvili 

Rirebulebis dadgenisaTvis saWiroa mxedvelobaSi iqnas miRebuli misi 

fizikuri cveTa. zaralis asanazRaurebeli Tanxis gansazRvrisas Senobis 

faqtobrivi cveTis gaTvaliswinebis Taobaze miTiTebulia saqarTvelos 

kontrolis palatis 2001 wlis reviziis aqtSic, magram amisaTvis komisias 

yuradReba ar miuqcevia da asanazRaurebeli Tanxis gaangariSeba umetes 

SemTxvevaSi xdeboda Senobis cveTis gauTvaliswineblad. 

zaralis Semfasebeli komisia mosaxleobaze miyenebuli zaralis faqts 

adgens zaralebis obieqtis (Senoba-nageboba, sakarmidamo nakveTi, pirutyvi) 

adgilze SemowmebiT, Semosuli gancxadebis safuZvelze. Semowmebis Sedegebi 

ganixileba sxdomaze da komisias gamoaqvs Sesabamisi gadawyvetileba, 

razedac formdeba oqmi. Senoba-nagebobebze aqtebis gaformeba da 

asanazRaurebeli Tanxis gansazRvra xdeba am nagebobebis dazianebis 

xarisxis mixedviT. Tu nageboba dazianebulia umniSvnelod da momavalSic 

gamoricxulia misi Semdgomi dazianeba, aqti formdeba sacxovrebeli 

saxlis adgilze aRdgenaze, xolo Tu Senoba ar eqvemdebareba aRdgenas, 

momavalSic mosalodnelia am adgilSi samTo samuSaoebis warmoeba da 

aucilebelia mosaxlis asaxleba, maSin aqti formdeba mTlian Senoba- 

nagebobebsa da sakarmidamo nakveTis ganaSenianebaze. 

aqve unda mieTiTos imazec, rom rogorc ss `WiaTurmanganumis~ 

direqtorTa gamgeobis 2001 wlis 26 ivlisis sxdomiT (oqmi #14) 

damtkicebuli debuleba, aseve 2003 wlis 14 noembers reabilitaciis 

mmarTvelis (g. babunaSvili) da aRmasrulebeli direqtoris (ak. gurjiZe) 

mier damtkicebuli debulebac, garkveulwil stimulirebas uwevs 

mosaxleobisaTvis miyenebuli zaralis Tanxis metobiT gansazRvras da 

usafuZvlo zaralis aqtis Sedgenas: kerZod, am debulebiT, zaralis 

komisiis wevrebs uwesdebaT damatebiTi anazRaureba zaralis aqtebis 

SedgenisaTvis, romlis odenobac pirdapir damokidebulebaSia komisiis mier 

zaralis Tanxis sididesTan (xelSekrulebis mixedviT, aRniSnuli Tanxa 

akldeba `dazaralebulis~ asanazRurebel Tanxas). `stimulirebis~ 

aRniSnuli forma dauSveblad miiCnia ss `WiaTurmanganumis~ Tematuri

54 

Semowmebis sarevizio jgufmac (ix. ss `WiaTurmanganumis~ Tematuri 

Semowmebis aqti, q. WiaTura, 20.04.03 w), magram aRniSnuli rekomendacia 

sazogadoebam ar gaiTvaliswina da 14.11.03 wels damtkicebuli debulebac 

awesebs stimulirebis zemoT miTiTebul meTods. 

garda zaralis aqtebis Sedgenisa, komisia aseve muSaobs gasul wlebSi 

Sedgenili da damtkicebuli zaralis aqtebis gadamowmeba-gauqmebis 

sakiTxebzec. am SemTxvevaSi, direqtorTa gamgeobis 2000 wlis 9 ivnisis 

dadgenilebiT (oqmi #29), zaralis komisiis wevrebs da im specialistebs, 

romelTa monawileobiT unda moxdes zaralis aqtis gadamowmeba da 

zaralis gauqmeba, agreTve sazogadoebis xelmZRvanelebs, uwesdebaT 

damatebiTi anazRaureba gauqmebuli zaralis aqtebiT gaTvaliswinebuli 

Tanxis 6%-is odenobiT. amavdroulad dadgenileba ar akonkretebs Tanxis 

ganawilebis zust meqanizms da miuTiTebs, rom: `Tanxis ganawileba 

ZiriTadSi unda moxdes zaralis Semfasebeli komisiis 2000 wlis 5 maisis 

#6-is Sesabamisad~. dadgenilebaSi moxmarebuli termini -`ZiriTadSi~, 

tovebs sakiTxis araerTgvarovani gadawyvetis SesaZleblobas, rac 

sarevizio jgufs miaCnia ararekomendebulad. 

/danarTi #12/ 

zemoT aRniSnulTan mimarTebiT yuradsaRebia is garemoeba, rom 

miTiTebuli dadgenilebiT, damatebiTi anazRaureba zaralis Semfasebel 

komisias da direqtorTa gamgeobas dauwesda im samuSaos Sesasruleblad, 

rac warmoadgens maT pirdapir movaleobas sazogadoebis damtkicebuli 

debulebisa da saStato ganrigis mixedviT. gansakuTrebiT es exeba 6%-ian 

waxalisebas, rodesac zaralis aqtebis gauqmeba komisiis wevrebisagan da 

sazogadoebis xelmZRvanelobisagan ar saWiroebs ramdenadme mniSvnelovan 

SromiTi resursebis daxarjvas. miT umetes, rom am Tanxebis anazRaureba 

xorcieldeba sazogadoebis mier da reabilitaciis reJimSi momuSave 

sawarmosaTvis es xarjebi mniSvnelovnad maRalia. kerZod, sarevizio 

periodSi gauqmebuli 186 aqtisaTvis, aqtebis gauqmebaSi monawile 

TanamSromelTa waxalisebisaTvis sawarmos daekisra 137 aTasi dolaris 

eqvivalentis larebSi gadaxda, rac 3 welze gaangariSebiT, saSualod 2-3 

jer aRemateba aqtebis gauqmebisaTvis wasaxalisebel TanamSromelTa wliur 

xelfass. amavdroulad, SemowmebiT dgindeba, rom waxalisebis premia 

xelfasze danamatis saxiT, miRebuli aqvs 60-ze met TanamSromels, Tumca

55 

maT umetesobas araviTari kavSiri ar hqonia zaralis aqtebis gaformeba – 

gauqmebasTan. amasTan, zaralis Semfasebeli komisiis wevrebs gaTanabrebuli 

premiebi aqvT anazRaurebuli sawarmos xelmZRvanel pirebs, Tumca maTi 

uSualo monawileoba komisiis muSaobaSi dokumenturad ar dasturdeba. 

ss `WiaTurmanganumis~ zaralis Semfasebeli komisiis mier 

warmodgenili cnobis Tanaxmad, 2001 wlis II naxevarSi komisiis mier 

Sedgenilia 11 aqti, saerTo TanxiT –63411 aSS dolari, maT Soris: Senoba- 

nagebobaTa zaralze –5 aqti, TanxiT –61338 aSS dolari; nargavebis zaralze 

–2 aqti, TanxiT –1593 aSS dolari; pirutyvis zaralze –4 aqti, TanxiT –480 

aSs dolari. 

2002 wels Sedgenilia 89 aqti, TanxiT –399637 aSS dolari, maT Soris: 

Senoba-nagebobaTa zaralze – 43 aqti, TanxiT –363698 aSS dolari; nargavebis 

zaralze – 2 aqti, TanxiT – 1571 aSS dolari; pirutyvis zaralze – 9 aqti, 

TanxiT – 877 aSS dolari; sayane nakveTebis zaralze – 35 aqti, TanxiT – 

33491 aSS dolari. 

2003 wels sul Sedgenilia – 67 aqti, TanxiT – 173428 aSS dolari, maT 

Soris: Senoba-nagebobaTa zaralze – 26 aqti, TanxiT – 147211 aSS dolari; 

nargavebis zaralze aqti ar Sedgenila; pirutyvis zaralze – 9 aqti, TanxiT 

– 1246 aSS dolari; sayane nakveTebze – 32 aqti, TanxiT – 24971 aSS dolari. 

2004 wlis 6 TveSi Sedgenilia –65 aqti, TanxiT – 41990 aSS dolari da 

238994 lari, maT Soris: Senoba-nagebobaTa zaralze – 17 aqti, TanxiT – 39855 

aSS dolari da 158873 lari; nargavebis zaralze – 3 aqti, TanxiT – 12178 

lari; pirutyvis zaralze – 18 aqti, TanxiT – 105 aSS dolari da 6826 lari; 

sayane nakveTebis zaralze – 24 aqti, TanxiT – 2030 aSS dolari da 59874 

lari; qvevris zaralze – 3 aqti, TanxiT – 1243 lari. 

amrigad, sul sarevizio periodSi Sedgenilia 232 aqti, jamuri TanxiT – 

678466 aSS dolari da 238994 lari, maT Soris: Senoba-nagebobaTa zaralze – 

91 aqti, TanxiT – 612 aSS dolari da 158873 lari; nargavebis zaralze – 7 

aqti, TanxiT – 3164 aSS dolari da 12178 lari; pirutyvis zaralze – 40 

aqti, TanxiT 2708 aSS dolari da 6826 lari; sayane nakveTebis zaralze – 91 

aqti, TanxiT – 60492 aSS dolari da 59874 lari; qvevrebis zaralze – 3 aqti, 

TanxiT – 1243 lari. 

adreul wlebSi Sedgenili aqtebidan, sarevizio periodSi zaralis 

Semfasebeli komisiis mier sul gauqmebulia –186 zaralis aqti, jamuri 

TanxiT –2285358 aSS dolari. ZiriTadad es aris wina wlebSi Sedgenili 

aqtebi (ZiriTadad 88-92 wlebSi Sedgenili aqtebi, zogierTi –97 wlamdec),

56 

romlebic arsebuli wesis mixedviT, dgeboda winaswar, samuSaoTa warmoebis 

perspeqtiuli gegmis mixedviT mosalodneli zianis gamo. bolo periodSi 

ganviTarebul movlenaTa da ss `WiaTurmanganumis~ problemaTa gamo, 

winaswari perspeqtiuli gegmiT gaTvaliswinebuli miwisqveSa velis da 

miwiszeda karieruli wesiT gansaxorcielebeli samuSaoebi iqna 

anulirebuli – e. i. perspeqtiuli gegmiT gaTvaliswinebuli samuSaoebi 

axlo perspeqtivaSi araa mosalodneli. aRniSnulis gamo im mosaxleTa 

sakuTrebis dazianeba, romelTac zaralis aqti gauformdaT winaswar, 

`WiaTurmanganumis~ braleulobiT ar moxdeba. gauqmebuli zaralis aqtidan 

(2285358 aSS dolari), sazogadoebas ukve anazRaurebeli hqonda 1392136 aSS 

dolari. aRniSnuli imaze miuTiTebs, rom `WiaTurmanganumis~ Sesabamisi 

samsaxurebis mier winaswar detalurad ver iqna Seswavlili faqtiuri 

mdgomareoba da perspeqtiuli gegmebi SemuSavebuli iqna saTanado analizis 

gareSe. Tavis mxriv, perspeqtiuli gegmiT gaTvaliswinebuli rigi 

samuSaoebi da Sesabamisad, winaswar Sedgenili zaralis aqtebi ar iqna 

Tavis droulad gauqmebuli, ramac mniSvnelovani ziani miayena 

sazogadoebas. 

/danarTi #13/ 

sarevizio periodSi Sedgenili aqtebis SerCeviTi SemowmebiT dadginda, 

rom rig SemTxvevaSi aqtebi Sedgenilia normatiul moTxovnaTa 

gauTvaliswineblad, aris uxeSi Secdomebi da darRvevebi. ufro metic, 

erTi da igive sakiTxi komisiis mier wydeba sxvadasxvagvarad. kerZod, aris 

SemTxvevebi, rodesac mosalodneli zaralis Tanxis odenobis gansazRvrisas 

komisia iTvaliswinebs Senoba-nagebobaTa cveTas da amiT amcirebs 

asanazRaurebeli zaralis Tanxas, xolo sxva SemTxvevaSi, aseT cveTas ar 

iTvaliswinebs. magaliTad: cveTa gaTvaliswinebulia Semdegi zaralis 

aqtebSi: 

- 08.08.02 wlis zaralis aqti giorgi giorgis Ze megreliSvilis Senoba- 

nagebobaze (z. modebaZe, j. bubulaSvili, z. kupataZe, g. gogolaSvili, 

g. beriZe, m. tabataZe, d. uznaZe). 

- 30.09.02 wlis zaralis aqti nina aleqsandres asuli saRiraSvilis 

Senoba-nagebobaze (z. modebaZe, j. bubulaSvili, z. kupataZe, g. 

gogolaSvili, g. beriZe, m. tabataZe, d. uznaZe).

57 

- 20.07.02 wlis zaralis aqti tatiana Salvas asuli kopaZis (ak. gurjiZe, 

(z. modebaZe, j. bubulaSvili, z. kupataZe, g. gogolaSvili, g. beriZe, m. 

tabataZe, d. uznaZe) da sxva. 

sazogadoebis zaralis Semfasebeli komisiis 2002 wlis 23 oqtombris 

sxdomis (oqmi #32) da direqtorTa gamgeobis 2002 wlis 29 oqtombris 

sxdomis (oqmi #31) gadawyvetilebis safuZvelze, aizoma da 2003 wlis 20 

ianvars gaformda zaralis aqti sof. xalifaurSi mcxovrebi lia gizos 

asuli masxaraSvilis kuTvnil sacxovrebeli saxlsa da damxmare Senobebze, 

romlebic dazianda mRvimevis maRaros #4 miwisqveSa ubnis mier manganumis 

fenis damuSavebis Sedegad. zaralis aqtis Sedgenis safuZveli iyo l. 

masxaraSvilis 19.04.2000 wlis #163 gancxadeba imis Taobaze, rom misi saxli 

avariul mdgomareobaSia da iTxovda zaralis Semowmebas. 

wirqvalis sakrebulos gamgeobis mier gacemuli cnobebis Tanaxmad 

(cnobebi: #321, 15.05.98 wlis; #324, 15.05.98 wlis: #323, 15.05.98 wlis; #333, 

21.05.98 wlis; #334, 21.05.98 wlis), lia masxaraSvili aris aw gardacvlili 

samson simonis Ze masxaraSvilis SviliSvili, romelic sof. xalifaurSi 

babuamisis mier 1966 wlis aSenebul sacxovrebel saxls flobs 

wilobrivad, leila vladimeris asul devdarianTan erTad (cnoba #334). 

#323 cnobis Tanaxmad, l. masxaraSvilis miwis farTobi Seadgens 0,35 ha-s. 

lia masxaraSvilis mier amave teritoriaze sxva sacxovrebeli saxlis 

flobaze dokumentebi araa warmodgenili. 

mRvimevis maRaroTa sammarTvelos mier gacemuli cnobis Tanaxmad 

(cnoba #ms-5.56, 21.05.98w, xels aweren sammarTvelos direqtori r. gocaZe da 

marqSeideri a. WankvetaZe), lia masxaraSvilis saxli dazianebulia 1984-85 

wlebSi mRvimevis maRaroTa sammarTvelos miwisqveSa #4 ubnis velis 

damuSavebis Sedegad. aq sayuradReboa is garemoeba, rom saqmeSi CarTuli 

samTo samuSaoebis gegmis Tanaxmad, uSualod saxlis qveS veli 

damuSavebulia jer kidev 1971-72 wlebSi, magram am samuSaoebis Sedegad 

saxlis dazianebis Taobaze dokumentebi araa warmodgenili. rac Seexeba 

1984-85 wlebSi warmoebul miwisqveSa samuSaoebs, is ganxorcielebulia 

sacxovrebeli saxlidan moSorebiT da am samuSaoebis Sedegad saxlis 

dazianeba nakleb savaraudoa. miTiTebul garemoebaTa gamo, saxlis 

dazianebaSi `WiaTurmanganumis~ braleulobis damtkiceba saWiroebda 

`stiqias~ an sxva uflebamosil komisiis daskvnas, rac ar warmodgenila.

yuradsaRebia Semdegi garemoebebi: 

58 

mRvimevis maRaroTa sammarTvelos direqtor r. gocaZis da mT. 

buRalter T. RuRuniSvilis xelmoweriT gacemuli cnobis Tanaxmad (cnoba 

#ms-4-51, 14.05.98w), l. masxaraSvilis babuas, s. masxaraSvils 1957 wels 

miRebuli hqonda zaralis Tanxa 6168 maneTi, 1959 wels ki –13710 maneTi, sul 

–19878 maneTi. amave dRes amave pirebis mier gacemuli meore cnobis mixedviT 

(cnoba #ms-4-52, 14.05.98w.), s. masxaraSvils 1967 wels Senoba-nagebobebis 

zaralze aRebuli aqvs 2590 maneTi. rogorc sof. xalifaurSi mcxovrebi 

leila vladimeris asuli devdariani-masxaraSvilis zaralis 

teqdokumentaciaSi CarTuli 1967 wlis 24 agvistos zaralis aqtidan irkveva, 

samson simonis Ze masxaraSvilis Senoba-nagebobaze aRniSnuli aqtiT 

zaralis mTliani Tanxa gaangariSebuli iyo 2590 maneTis odenobiT, rac 

dazaralebulma aiRo mTlianad 1967 wels. amrigad lia masxaraSvilis 

babuas – samson masxaraSvils aRniSnul misamarTze (sof. xalifaurSi) 

sacxovrebeli saxlisa da Senoba-nagebobaTa dazianebisaTvis orjer hqonda 

aRebuli zaralis mTliani Tanxa da amdenad, miRebuli wesis mixedviT, mas 

unda gaenTavisuflebina dakavebuli teritoria Senoba-nagebobebisagan 

mTlianad da gadasuliyo misTvis gamoyofil axal sacxovrebel adgilas. 

sof. wirqvalis sakrebulos gamgeobis mier 15.05.98 wlis gacemuli #321 

cnobis Tanaxmad, lia masxaraSvilis samosaxlo adgili gamoyofili hqonda 

uSiSar adgilas – qinZaurebSi. 

miuxedavad imisa, rom: 1) lia masxaraSvilis babuasaTvis aRniSnul 

misamarTze Senoba-nagebobaTa zianze orjer hqonda aRebuli zaralis 

mTliani Rirebuleba; 2) ar warmodgenila cnoba imis Taobaze, rom 

sakarmidamo nakveTze l. masxaraSvili, garda saziaro saxlisa, flobda 

calke mdgom sacxovrebel saxls da amasTan ar iyo cnobili misi aSenebis 

dro; 3) saTanadod ar iyo dasabuTebuli `WiaTurmanganumis~ braleuloba 

lia masxaraSvilis Senoba-nagebobaTa dazianebaze, zaralis komisiam lia 

masxaraSvilis Senoba-nagebobaze 20.01.03 wels gaaforma zaralis aqti 

zaralis TanxiT –8257 aSS dolari. amasTan, zaralis Tanxis gaangariSebaSi 

CarTulia, rogorc saziaro sacxovrebeli saxli, aseve calke mdgomi 

sacxovrebeli saxli da damxmare Senoba-nagebobebi. 

aRniSnulidan gamomdinare, aqtis Sedgenamde komisia valdebuli iyo 

gaerkvia lia masxaraSvilze mikuTvnebuli calke mdgomi sacxovrebeli 

saxlis faqtobrivi kuTvnilebis mdgomareoba saTanado dokumentis 

warmodgeniT da misi aSenebis dro, radganac miwisqveSa samuSaoebi

59 

dasaxlebis teritoriis qveS ganxorcielebuli iyo 1971-72 ww da am 

periodis Semdgom aSenebul unebarTvo da uproeqto Senoba-nagebobebze 

zaralis aqti ar unda gaformebuliyo. (zaralis aqts xels aweren: z. 

modebaZe, j. bubulaSvili, z. kupataZe, g. gogolaSvili, g. beriZe, m. 

tabataZe, d. uznaZe, Seadgina –g. beriZem); 

amrigad, lia masxaraSvilis Senoba-nagebobebze zaralis aqti, TanxiT – 

8257 aSS dolari, Sedgenilia zereled, sakiTxis srulyofili Seswavlis 

gareSe, ris gamoc zaralis aqtis gaformebis marTlzomierebis dadgena 

saWiroebs damatebiTi mokvlevis Catarebas da sakiTxis yovelmxriv 

Seswavlas Sesabamisi dokumentebis warmodgeniT. dRevandeli mdgomareobiT, 

zaralis aqti eqvemdebareba anulirebas. 

yuradRebas imsaxurebs 2001 wlis 28 Tebervals sof. mRvimevSi 

mcxovrebi lavrenti vladimeris Ze gafrindaSvilis Senoba-nagebobebze 

miwisqveSa samTo samuSaoebiT miyenebul zaralze 12.05.1971 wels Sedgenili 

zaralis aqtiT gansazRvruli Tanxis gadaangariSebis aqti. warmodgenili 

dokumentebis Tanaxmad, (WiaTuris mSromelTa deputatebis saqalaqo sxdomis 

aRmasrulebeli komitetis 28.10.1971 wlis #426/9 gadawyvetileba, 12.05.1971 

wels komisiuri wesiT Sedgenili zaralis aqti 3567 maneTze, mRvimevis 

maRaros sammarTvelos direqtoris r. gocaZis da mT. buRalteris T. 

RuRuniSvilis xelmoweriT gacemuli cnoba), l. k. gafrindaSvilis 

dazianebul Senoba-nagebobeze 1971 wels 11 maiss gaformda zaralis aqti, 

TanxiT 3567 maneTze. aRniSnuli Tanxis naxevari (anu miyenebuli zianis 

naxevari) 1784 maneTi anazRaurebulia 1972 wels. e. i. am momentidan 

asanazRaurebeli darCa zaralis meore naxevari. 

mRvimevis maRaros ufrosi j. cucqiriZe 03.07.2000 wels # mR-5-46 

weriliT mimarTavs sazogadoebis direqtors ak. gurjiZes, rom komisiam 

moaxdinos l. j. gafrindaSvilis 1971 wlis zaralis aqtis gadaangariSeba, 

Tumca am mimarTvaSi araa miTiTebuli gadaangariSebis safuZveli. 

nacvlad imisa, rom zaralis Semfasebeli komisias zaralis Tanxa 

ganesazRvra dazianebul Senoba-nagebobaTa naxevar moculobaze, man 2001 

wlis 28 Tebervals gaformebuli aqtiT, zaralis Tanxa Tavdapirvelad 

gaiangariSa Senoba-nagebobaTa mTlian moculobaze calkeul elementebis 

mixedviT da zaralis Rirebulebad gansazRvra 10077 maneTiT 1982 wlis 

fasebSi. ukubrunviTi masalebisa da Senobis daSlis Rirebulebis 

gaTvaliswinebiT, zaralis Rirebulebam Seadgina 9533 maneTi. nacvlad imisa, 

rom zaralis asanazRaurebeli Rirebuleba gansazRvruliyo 9533:2=4766

60 

maneTidan gamomdinare, komisiam zaralis Tanxa gaiangariSa Semdegnairad: 

9533-1784=7749 maneTi, rac arasworia. (1982 wlis fasebiT gansazRvruli 

Rirebuleba ar Seesabameba 1961 wlis fasebiT gansazRvrul Rirebulebas, 

anu, 1982 wlis fasebiT gansazRvrul Rirebulebas ar SeiZleba pirdapir 

gamoakldes 1961 wlis fasebiT gansazRvruli Rirebuleba, am RirebulebaTa 

araadekvaturobis gamo). kerZod, Tu 1961 wels fasebiT zaralis mTliani 

Rirebuleba saSualod Sefasda 3567 maneTad, xolo 1982 wlis fasebiT igive 

zarali saSualod Sefasda 9533 maneTad, maSin xelaxali gadaangariSebis 

aqtSi zaralis mTlian moculobas unda gamokleboda ara 1784 maneTi 

pirdapir, aramed Sesabamisi proporciulobis koeficientiT: 9533- 

9533:3567X1784=9533-4767=4766 maneTi. aRniSnuli gaangariSeba kidev erTxel 

miuTiTebs, rom asanazRaurebeli zarali unda gansazRvruliyo 

gadaangariSebuli zaralis mTliani moculobis Suaze gayofiT (9533:2=4766), 

an gaangariSeba unda ganxorcielebuliyo Senoba-nagebobaTa naxevar 

moculobaze. amrigad, zaralis Semfasebelma komisiam, nacvlad 4765 

maneTisa, zaralis asanazRaurebel Tanxad arasworad gansazRvra 7747 

maneTiT. amavdroulad, nacvlad imisa, rom komisias exelmZRvanela 

mSeneblobis saministros rekomendaciiT da maneTebSi gansazRvruli Tanxa 

1,3 koeficientze gamravlebiT gadaeyvana larebSi (4765X1,3=6194lari), man 

7747 maneTi pirdapir gautola 7747 aSS dolars, Tu gaviTvaliswinebT, rom 

28.02.01-is mdgomareobiT, 7747 aSS dolari toli iyo 15765 laris, aRniSnuli 

zaralis aqtiT sazogadoebas asanazRaureblad zedmetad daekisra 9571 

lari l. gafrindaSvilis sasargeblod. gaangariSebis aqtze xels aweren 

ak. gurjiZe, l. gamyreliZe, j. bubulaSvili, g. beriZe, m. tabataZe, l. 

saRiraSvili, j. cucqiriZe, a. WankvetaZe, z. kupataZe, l. gafrindaSvili. 

2002 wlis 25 marts SuqruTSi mcxovrebi nugzar givis Ze CaCaniZem 

gancxadebiT mimarTa sazogadoebis direqtor r. gocaZes, raTa mis 

dazianebul Senoba-nagebobebze SeedginaT zaralis aqti. warmodgenili 

cnobebis Tanaxmad, nugzar CaCaniZis mamas, givi CaCaniZes sacxovrebel 

saxlze miyenebuli zianis gamo, mas 1990 wlis 25 oqtombris mdgomareobiT, 

mTlianad hqonda miRebuli zaralis Tanxa –13845 maneTi. (SuqruTis maRaros 

ufrosis – g. sxirtlaZis da mT. buRalter c. ZinZibaZis mier 25.03.02 w. 

gacemuli cnoba). `WiaTurmarganecis~ sawarmo gaerTianebis generalur 

direqtor v. xuxunaiSvilis mier 09.08.90 wels gacemulia cnoba, romliTac g. 

CaCaniZes neba daerTo amave teritoriaze aego axali sacxovrebeli saxli, 

radganac aqtiuri deformaciebi am adgilze ar iyo mosalodneli. perevisis

61 

sakrebulos Tavmjdomaris mier 25.03.02 wels gacemuli #180 cnobis da 

nugzar CaCAniZis gancxadebis Tanaxmad, am ukanasknelma sacxovrebeli saxli 

(da ara sxva Senoba-nagebobebi) aago 1991 wels, WiaTuris raionis 

arqiteqtoris, mSeneblobis da sabinao-komunaluri meurneobis samsaxuris 

ufrosis, raionis mTavari arqiteqtor i. CikvilaZis mier 23.03.02 wels 

gacemuli #79 cnobis Tanaxmad, rogorc miwisZvriT dazianebuli, aRniSnuli 

saxli CarTuli yofila 1991 wels momxdari miwisZvriT dazianebuli 

saxlebis CamonaTvalSi. Tu gaviTvaliswinebT, rom 1991 wels miwisZvra 

moxda aprilis TveSi, irkveva, rom n. CaCaniZes sacxovrebeli orsarTuliani 

saxli auSenebia 4 TveSi, rac zamTris periodSi WiaTuris pirobebisaTvis 

nakleb savaraudo faqtia. Tu vivaraudebT, rom sacxovrebeli saxlis 

mSenebloba dawyebuli iyo ufro adreul periodSi, n. CaCaniZisaTvis saxlis 

aSenebis nebarTvis gacemamde, am SemTxvevaSi n. CaCaniZis zaralze aqti ar 

unda gaformebuliyo. aRniSnuli saWiroebs damatebiT mokvlevas. 

aq yuradRebas imsaxurebs is garemoebac, rom i. CikvilaZis mier 

gacemuli cnobis Tanaxmad, CaCaniZis saxli iricxeboda 1991 wels miwisZvriT 

dazianebuli saxlebis CamonaTvalSi, magram siidan amoRebulia 1992 wels 

saqarTvelos respublikis kontrolis palatis Semowmebis Semdeg. 

gaurkvevlobas iwvevs is mdgomareoba, rom kontrolis palata ar iyo 

kompetenturi da uflebamosili sacxovrebeli saxlis dazianebis mizezis 

dadgenaze da dausabuTebulia kontrolis palatis Semowmebis safuZvelze 

saxlis miwisZvriT dazianebulTa siidan amoRebis marTlzomiereba. 

miTiTebuli mdgomareobis gamo, n. CaCaniZis saxlis dazianebis namdvili 

mizezis dasadgenad, `WiaTurmanganums~ unda moewvia Sesabamisi 

specialistebi am da rig sxva analogiur SemTxvevaSi saTanado daskvnis 

gasakeTeblad (mag. `stiqia~). 

amavdroulad, sarevizio jgufis mier moZiebuli masalebis analiziT 

irkveva Semdegi: 

givi giorgis Ze CaCaniZem 10.09.90 wlis gancxadebiT mimarTa perevisis 

sasoflo sabWos Tavmjdomares, rom `sawarmoo WiaTurmarganecis mier neba 

damerTo adgilze avaSeno sof. SuqruTSi martivi tipis erTsarTuliani 

saxli. gTxovT neba damrToT mSeneblobisaTvis da SevadginoT proeqti~. am 

gancxadebis Tanaxmad, givi CaCaniZes neba daerTo martivi erTsarTuliani 

sacxovrebeli saxlis aSenebaze da ara orsarTuliani kapitaluri Senobis, 

rogorc es zaralis aqtSia miTiTebuli.. amasTan, aRniSnuli gancxadeba 

ewinaaRmdegeba direqtor v. xuxunaiSvilis mier gacemul cnobas.

62 

sarevizio jgufma Seamowma sof. perevisis sakrebuloSi arsebuli givi 

CaCaniZis sakomlo wigni da gairkva, rom masSi ar aris araviTari Canaweri 

imis Taobaze, rom givi CaCaniZem 1991 wels aaSena axali sacxovrebeli 

saxli. (wignSi registrirebulia mxolod 1977 wels aSenebuli 

sacxovrebeli saxli, razedac givi CaCaniZem mTlianad miiRo zaralis 

Tanxa) da amdenad, perevisis sakrebulos Tavmjdomaris mier 25.03.02 wels 

gacemul #180 cnobas imis Taobaze, rom givi CaCaniZem sacxovrebeli saxli 

(kapitaluri orsarTuliani) aago 1991 wels, dokumenturi safuZveli ar 

gaaCnia. sagulisxmoa is garemoebac, rom miuxedavad sarevizio jgufis 

kategoriuli moTxovnisa, sazogadoebam ver warmoadgina givi giorgis Ze 

CaCaniZis dazianebul saxlze savaraudod 1977-78 wlebSi Sedgenili zaralis 

aqti (romlis mixedviTac g. CaCaniZem 1978-90 wlebSi aiRo zaralis mTliani 

Tanxa 13660 maneTi), raTa moexdina amJamad arsebul saxlTan am aqtis 

monacemebis Sedareba. 

gansakuTrebiT xazgasasmelia Semdegi faqtic: warmodgenili 

`dokumentebis~ mixedviT, givi CaCaniZis saxli dazianebulia 1991 wels, 1992 

wels saxli amouRiaT `miwisZvriT dazianebuli saxlebis siidan~, givi 

CaCaniZem ki zianis anazRaurebisaTvis aqtis Sedgenaze ss `WiaTurmanganumis~ 

gancxadebiT mimarTa mxolod 2002 wels, anu mis sakuTrebaze miyenebuli 

zianidan 10 wlis Semdeg. saqarTvelos samoqalaqo kodeqsis 75-e muxlis 

Tanaxmad, `saerTo vada uflebis dacvisa im pirTa sarCeliT, romlis 

uflebac darRveulia, ganisazRvreba 3 wliT (sasarCelo xandazmuloba). 

miuxedavad imisa, rom sazogadoebis saxelze gancxadebis Semotanis 

momentisaTvis gasuli iyo moTxovnis xandazmulobis vada, zaralis 

Semfasebeli komisiis mier 2002 wlis 23 maisis sxdomis gadawyvetilebis 

safuZvelze amave wlis 10 ivniss Sedgenili iqna zaralis aqti 27249 aSS 

dolarze. zaralis aqti damtkicebulia s.s. `WiaTurmanganumis~ direqtorTa 

gamgeobis 2002 wlis 28 ivlisis sxdomis gadawyvetilebiT (generaluri 

direqtori r. gocaZe, direqtorebi d. asaniZe da l. gamyreliZe). 

zemoT miTiTebul garemoebaTa gamo (arasruli da dauzustebeli 

dokumentaciebi, urTierTgamomricxavi monacemebi, saxlis damtkicebuli 

proeqtis warmoudgenloba, saxlis dazianebaSi `WiaTurmanganumis~ 

braleulobaze daskvnis ararseboba, gancxadebis ganxilvaze sasarCelo 

xandazmulobis vadis gasvla da zaralis aqtis SedgenisaTvis saWiro sxva 

dokumentebis ver warmodgena), zaralis aqti ar eqvemdebareboda Sedgenas, 

ris mixedviTac asanazRaurebeli Tanxa ganisazRvra 27250 aSS dolariT. aq

63 

xazgasasmelia isic, rom zaralis aqtis Sedgena da misi damtkiceba moxda 

SemWidroebul vadebSi, aseve SemWidroebul vadebSi moxda misi 

anazRaurebac – zarali mTlianad anazRaurda (koncentratiT) 2002 welsve. 

amrigad, zaralis aqtis Sedgenisas, komisiam jerovnad ar Seiswavla 

faqtobrivi mdgomareoba, ar gamoiyena kanoniT miniWebuli uflebebi da aqti 

Seadgina subieqturad, riTac savaraudod 27249 aSS dolaris anazRaureba 

usafuZvlod daekisra sazogadoebas. zaralis aqtze xels aweren: j. 

iobaSvili, j. bubulaSvili, z. kupataZe, g.beriZe, g. gogolaSvili, m. 

tabataZe, d. uznaZe. aqti damtkicebulia direqtorTa gamgeobis 28.06.02 wlis 

sxdomis gadawyvetilebiT (oqmi #16), direqtorebis r. gocaZis, d. asaniZis 

da l. gamyreliZis mier. j. iobaSvilis ganmartebiT, is komisiis 

Tavmjdomared iyo drois mcire monakveTSi da misi daniSvnis momentisaTvis 

gadawyvetileba zaralis aqtis Sedgenaze ukve iyo miRebuli, xolo saxlis 

azomva da zaralis aqtis gaangariSeba – praqtikulad dasrulebuli. man 

faqtobrivad detaluri gacnobis gareSe xeli moawera ukve Sedgenil da 

gamzadebul aqts. 

analiziT dgindeba Semdegi: n. CaCaniZis zaralis aqti gaformebulia 

2002 wlis 10 ivniss, xolo j. iobaSvili zaralis Semfasebeli komisiis 

Tavmjdomared (wevrad) daniSnulia 12.06.02 wlidan (komisiis wevri iyo 2.07.02 

wlamde), xolo am periodamde Tavmjdomare iyo ak. gurjiZe. 

amrigad, j. iobaSvilma aqts xeli moawera im dros, rodesac is 

brZanebiT jer kidev ar iyo komisiis wevri da Tavmjdomare. 

2002 wlis 6 agvistos iuri grigolis Ze CaCaniZis kuTvnil Senoba- 

nagebobebze Sedgenilia zaralis aqti mosalodneli dazianebis gamo. 

kerZod, sazogadoebis kalendaruli gegmiT, gaTvaliswinebulia samTo- 

samuSaoebis warmoeba saxlTan siaxloves 2003 wels, ris gamoc SeiZleba 

saxli moxvdes Camoqcevis zolSi. saqmeSi arsebuli dokumentebis SeswavliT 

dgindeba Semdegi: iuri grigolis Ze CaCaniZis sacxovrebeli saxli, 

romelic aSenebulia 1959 wels, warmoadgens mis sakuTrebas da modave 

aravin hyavs. (perevisis sakrebulos gamgeobis Tavmjdomaris 4.09.2000 wlis 

#620 cnoba). patariZis saxelobis maRaroTa sammarTvelos direqtor d. 

asaniZis da buRalter c. ZinZibaZis mier 18.09.2000 wels gacemuli #56 

cnobis Tanaxmad, grigol vladimeris Ze CaCaniZes (iuri CaCaniZis mamas) 1964 

wels miRebuli hqonda zaralis Tanxis mTliani Rirebuleba – 5267 maneTi. 

iqidan gamomdinare, rom sacxovrebeli saxlis zianis Rirebuleba 1964 wels 

gadaxdili iyo srulad, arsebuli wesis Tanaxmad, mepatrones teritoria

64 

unda gaenTavisuflebina da sacxovreblad unda gadasuliyo sxvagan 

SemoTavazebul usafrTxo adgilas (saqmeSi ar aris dokumenti, Tu ratom ar 

gaanTavisufla teritoria g. CaCaniZem). imisaTvis, rom komisias gaeformebina 

axali aqti, mas unda wardgenoda imis damadasturebeli dokumenti, rom 

`WiaTurmanganumis~ braleulobiT ar moxda CaCaniZeebis gadasaxleba 

usafrTxo adgilas. aseTi dokumenti ki komisias ar wardgenia. aRniSnul 

SemTxvevaSi usafuZvlo iyo miTiTebul saxlze zaralis aqtis Sedgena 

6.08.02 wels. rac Seexeba Tavad zaralis aqts, is Sedgenilia gaurkvevlad, 

kerZod: saqmeSi CarTuli dokumentebis Tanaxmad, i. CaCaniZis kuTvnilebas 

warmoadgens 1959 wels aSenebuli sacxovrebeli saxli da mas modave aravin 

hyavs. sxva saxlis mflobelobaze dokumenti ar aris warmodgenili. 

miuxedavad amisa, aqtis mixedviT, zaralis Rirebulebis gaangariSebaSi 

CarTulia i. CaCaniZis da ciala alioSas asuli CaCaniZis saziaro 

sacxovrebeli saxli #1-is 50% da i. CaCaniZis sacxovrebeli saxli #2. 

ucnobia, Tu ris safuZvelze miakuTvna zaralis Semfasebelma komisiam i. 

CaCaniZes ori sacxovrebeli saxli. 

zaralis aqtis mixedviT, i. CaCaniZis Senoba-nagebobebis zaralis Tanxa 

ganisazRvra 18374 aSS dolariT, Tumca unda gansazRvruliyo 23886 lariT. 

sagulisxmoa Semdegi faqtic, miuxedavad imisa, rom sacxovrebeli saxli 

aSenebuli iyo 1959 wels, zaralis Rirebulebis gaangariSebisas, komisias 

ar gauTvaliswinebia cveTa, Tumca sxva SemTxvevaSi (saxlis ufro naklebi 

asakis drosac), cveTa gaTvaliswinebulia. aqtze xels aweren: z. modebaZe, z. 

kupataZe, j. bubulaSvili, g. beriZe, g. gogolaSvili, m. tabataZe, d. 

uznaZe, i. CaCaniZe. zaralis aqtis damtkicebaze direqtorTa gamgeobis 

06.09.02 wlis sxdomis gadawyvetileba (oqmi #26) xelmowerilia 

direqtorebis: d. asaniZis, l. xvedeliZis, l. gamyreliZis da reabilitaciis 

mmarTvel g. leJavas mier. 

sazogadoebis zaralis Semfasebeli komisiis 2003 wlis 1 ivlisis 

sxdomis (oqmi #17) da direqtorTa sabWos 2003 wlis 11 ivlisis sxdomis 

(oqmi #30) gadawyvetilebiT, bondo ivanes Ze gafrindaSvils gaduangariSda 

1987 wlis 1 aprilis aqti Senoba-nagebobaTa naxevar moculobaze da 

zaralis asanazRaurebel Tanxad 30.07.03 wlis zaralis aqtis mixedviT, 

daufiqsirda 7298 aSS dolari. teqdokumentaciaSi CarTuli masalebis 

SeswavliT dadginda Semdegi: 

darkveTis maRaroTa sammarTvelos direqtor r. papiZis 18.02.99 wlis 

mimarTvis safuZvelze, zaralis Semfasebelma komisiam 20.06.03 wels

65 

gaaforma darkveTSi mcxovrebi maSura ilias asuli jiSkarianis 1988 wlis 

16 noembris zaralis aqtis gadaangariSebis axali aqti. am aqtiT, 

gadaangariSebas daeqvemdebara Senoba-nagebobaTa naxevari moculoba da 

zaralis asanazRaurebeli Rirebulebad ganisazRvra 5438 aSS dolari. 

warmodgenili dokumentebis Tanaxmad, zaralis Tavdapirveli aqti 

Sedgenilia 1988 wlis 16 noembers, ris mixedviTac zaralis mTliani 

moculoba ganisazRvra 10351 maneTiT. darkveTis maRaros ufrosis mier 

17.04.02 wels gacemuli #19 cnobis Tanaxmad, dazaralebuls 1989 wels 

aRebuli aqvs zaralis Tanxis I naxevari –5176 maneTi. aRniSnulis 

gaTvaliswinebiT, zaralis Semfasebelma komisiam zaralis Tanxis 

gadaangariSeba (2003 wlis 20 ivnisis aqti) ganaxorciela dazaralebulis 

Senoba-nagebobaTa naxevar moculobaze. am SemTxvevaSi komisiam yuradReba 

ar miaqcia im garemoebas, rom 1988 wlis 16 noembris aqtis gaformebisas 

warmodgenilia cnoba imis Taobaze, rom dazaralebulis meuRles –sergo 

levanis Ze jiSkarians miRebuli hqonia zaralis Tanxa 2040 maneTis 

odenobiT, garda 5176 maneTisa. aRniSnulis gamo, komisia valdebuli iyo, 

yuradReba gaemaxvilebina miTiTebul informaciaze, moeZia yvela saWiro 

dokumentacia da gaerkvia adreul periodSi zaralis angariSSi Tanxis 

gadaxdis motivi, raTa adgili ar hqonoda ukve gadaxdili zaralis Tanxis 

ganmeorebiT anazRaurebas da gamoeyenebina moZiebuli monacemebi zaralis 

asanazRaurebeli Tanxis odenobis dazustebisaTvis, rac zaralis 

Semfasebeli komisias ar gaukeTebia. amrigad, zaralis gadaangariSebis aqti 

Sedgenilia yvela saWiro informaciis Seswavlisa da srulyofili 

dokumentaciis warmodgenis gareSe, ris gamoc zaralis gadaangariSebis 

aqti saWiroebs koreqtirebas. aqtze xels aweren: z. modebaZe, j. 

bubulaSvili, z. kupataZe, g. gogolaSvili, g. beriZe, m. tabataZe, d. uznaZe. 

yuradRebas imsaxurebs zaralis Semfasebuli komisiis mier sof. 

TabagrebSi mcxovrebi elguja durmiSxanis Ze Tabagaris Senoba-nagebobebze 

1991 wlis 17 ianvris zaralis aqtis gadaangariSebis 2003 wlis 10 ivniss 

gaformebuli aqti. aRniSnuli aqti Sedgenilia zaralis Semfasebeli 

komisiis 2001 wlis 20 agvistos sxdomis (oqmi #54) da direqtorTa 

gamgeobis 2003 wlis 2 ivnisis sxdomis (oqmi #20) gadawyvetilebiT. zaralis 

Semfasebelma komisiam elguja Tabagaris Senoba-nagebobaTa naxevar 

moculobaze zaralis Tanxis gaangariSeba moaxdina ise, rom ar 

warmodgenila yvela saWiro dokumentacia da ar dasabuTebula zaralis 

gaangariSeba Senoba-nagebobaTa naxevar moculobaze.

66 

teqdokumentaciaSi CarTuli masalebis SeswavliT dgindeba Semdegi: 

elguja durmiSxanis Ze Tabagari aris Tamar spiridonis asuli Tabagaris 

SviliSvili, romelsac samosaxlo gamoeyo Tavisave sakarmidamo miwis 

nakveTSi uSiSar adgilze. sacxovrebeli saxli, romelzec gaangariSebulia 

zaralis aqti, aSenebulia 1956 wels, Tumca ar warmodgenila dokumenti 

sacxovrebeli saxlis sakuTrebaze. 

zaralis pirveli aqti gaformebulia 1991 wlis 17 ianvars. aqtSi 

miTiTebulia, rom misi gaformebisaTvis warmodgenili iyo 5 erTeuli 

sxvadasxva cnoba. erT-erTi cnobis Tanaxmad (cnoba #1543, 7.12.90w), 

sacxovrebeli saxli dazianebulia 1948 wlamde warmoebuli miwisqveSa 

samuSaoebiT. warmodgenili dokumentebis mixedviT, pirveli zaralis aqti 

rogorc avRniSneT, gaformebulia 1991 wels, e. i. velis damuSavebidan 43 

wlis Semdeg, ris gamoc aqtis gaformebis marTlzomiereba nakleb sarwmuno 

faqtia Semdeg garemoebaTa gamo: 

1) velis miwisqveSa damuSavebis Semdeg, zedapiris stabilizacia 

faqtobrivad yalibdeba 10-20 wlis ganmavlobaSi, rac imaze miuTiTebs, rom 

40-43 wlis Semdeg velis zedapiris deformacia arasarwmunoa. aRniSnulidan 

imis daskvna unda gakeTdes, rom miwisqveSa damuSavebiT, sacxovrebeli 

saxlis deformacia da dazianeba unda gamovleniliyo adreul wlebSi –1991 

wlamde bevrad ufro adre. saxlis dazianebis Taobaze ki zaralis aqti 

gaformda mxolod 1991 wels. am SemTxvevaSi elguja Tabagaris Senoba- 

nagebobaTa dazianebaze ss `WiaTurmanganumis~ braleulobis damtkiceba 

aucileblad saWiroebda uflebamosili komisiis Sesabamis wesiT 

damtkicebul daskvnas, rac ar warmodgenila. 

2) iqidan gamomdinare, rom sacxovrebeli saxli aSenebuli iyo 1956 

wels, komisias hqonda sruli safuZveli imis savaraudod, rom saxlis 

dazianebaze zaralis aqti SeiZleboda gaformebuliyo adreul wlebSi – 

sabWoTa periodSi, xolo zaralis Tanxa mTlianad an nawilobriv 

anazRaurebodaT elguja Tabagaris bebias an babuas. (16.01.91 wlis #11 

cnobis Tanaxmad, elguja Tabagari Sedioda bebiis – Tamara spiridonis 

asuli Tabagaris komlSi), an mSoblebis. am SemTxvevaSi komisias 

aucileblad unda moeTxova cnoba zemoT miTiTebul pirebze zaralis 

Tanxis ar anazRaurebis Taobaze. aseTi cnoba ar warmodgenila, komisias ki 

amaze yuradReba ar miuqcevia. 

3) warmodgenilia ak. wereTlis saxelobis maRaros ufrosis da 

buRalteris mier 2000 wlis 17 maiss gacemuli #42 cnoba. am cnobis

67 

mixedviT, elguja Tabagars 1991 wels miuRia saxlisa da nagebobebis zianis 

sazRauris I naxevari, 8363 maneTi; 1993 wels ganxorcielda zaralis Tanxis 

gadaangariSeba da aqti Sesdga zaralis Tanxaze 485090 maneTis odenobiT 

(cnobaSi ar aris miTiTebuli, rom zaralis aqtiT gansazRvruli es Tanxa 

warmoadgens aunazRaurebeli zaralis II naxevris Rirebulebas Tu mTlian 

Tanxas. SeiZleba vivaraudoT, rom es aunazRaurebeli zaralis Tanxis II 

naxevaria). 1993 wels dazaralebuls aunazRaurda am Tanxis naxevari –242545 

maneTi, amrigad, orive SemTxvevaSi dazaralebuls minimum aunazRaurda 

zaralis mTliani Tanxis 75% (3/4 nawili), ris Semdeg asanazRaurebeli 

darCa zaralis mTliani Tanxis 25%. 

am ukanasknelis mxedvelobaSi miRebiT, zaralis Semfasebel komisias 

zaralis aqtis gadaangariSeba unda ewarmoebina Senoba-nagebobaTa mTliani 

moculobis meoTxedze, da ara naxevar moculobaze. am SemTxvevaSi, nacvlad 

dafiqsirebuli 7803 aSS dolarisa, elguja Tabagaris Senoba-nagebobebze 

zaralis asanazRaurebel Tanxad unda dafiqsirebuliyo 3902 aSS dolari. 

e.i. zaralis Semfasebeli komisiis mier, sazogadoebas usafuZvlod daekisra 

3902 aSS dolaris anazRaureba e. Tabagris sasargeblod. amavdroulad, 

iqidan gamomdinare, rom ar aris warmodgenili yvela saWiro dokumenti, 

srulyofilad ar aris gaanalizebuli saxlis dazianebis mizezi, ucnobia 

anazRaurebuli Tanxis sruli odenoba, zaralis gadaangariSebis aqtis 

gaformebis marTlzomiereba saWiroebs damatebiT Seswavlas yvela saWiro 

dokumentebis warmodgenis Semdeg, manmade ki aqti eqvemdebareba anulirebas. 

zemoTaRniSnul aqtze xels aweren: z. modebaZe j. bubulaSvili, g. 

gogolaSvili, g. beriZe, m. tabataZe, d. uznaZe. 

sof. xalifaurSi mcxovrebi oTari arsenis Ze WiokaZis Senoba- 

nagebobebis 2003 wlis 17 ivlisis zaralis aqtis teqdokumentaciis 

SeswavliT gamoikveTa Semdegi: 1971 da 1980 wlis oqtomberSi Sedgenili 

zaralis aqtebis Tanaxmad, oTari WiokaZis Senoba-nagebobebis dazianebaze, 

zaralis pirveli aqti Sedgenilia 1964 wels, zaralis mTliani 

RirebulebiT –4059 maneTi. mRvimevis maRaros ufrosis (cucqiriZe) da 

wamyvani buRaltris (RuRuniSvili) mier 2000 wlis 14 ivliss gacemuli #mR- 

4-16 cnobis Tanaxmad, dazaralebuls 1965 wels gadaericxa 3851 maneTi 

(mTlian Tanxas gamoklebulia masalaTa gadatanis Rirebuleba –208 maneTi). 

e. i. dazaralebulze praqtikulad gacemuli iqna TiTqmis zaralis mTliani 

Rirebuleba.

68 

zaralis Semfasebelma komisiam 1971 wels moaxdina oTari WiokaZis 

saxlis da sxva damxmare nagebobaTa zaralis Tanxis gadaangariSeba 1964 

wels Sedgenili aqtis safuZvelze, Tumca am gadaangariSebis aucileblobis 

raime damadasturebeli dokumentebi ar warmodgenila. (warmodgenili 

masalebidan gaurkvevelia, Tu ram gamoiwvia zaralis aqtis gadaangariSeba 

– zaralis mTliani Rirebuleba 1965 wels gadaxdili iyo dazaralebulze). 

1971 wels gaformebuli aqtis mixedviT, zaralis mTliani Rirebuleba 

ganisazRvra 7056 maneTiT, amas gamoaklda am droisaTvis gacemuli 3851 

maneTi da 1971 wlis aqtiT, oTar WiokaZeze zaralis asanazRaurebel Tanxad 

ganisazRvra 3205 maneTi (warmoebuli gaangariSebidan SeiZleboda mxolod 

vivaraudoT, rom dazaralebulis mier 1965 wlis aRebuli Tanxa CaiTvala 

zaralis mxolod I naxevris Rirebulebad). zemoTmiTiTebul #mR-4-16 cnobis 

mixedviT, 1971 wlis noembris aqtiT gansazRvruli 3205 maneTi, 

dazaralebuls miRebuli aqvs 1981 wels. e.i. am droisaTvis dazaralebulma 

miiRo aqamde Sedgenili zaralis aqtebiT gaangariSebuli zaralis mTliani 

Rirebuleba. 

1980 wlis oqtomberSi Sedgenilia zaralis Tanxis gadaangariSebis aqti 

im motiviT, rom dazaralebuls TiTqos ar hqonda aRebuli 1971 wlis 

gadaangariSebis aqtiT gansazRvruli fasTasxvaoba –3205 maneTi. am motiviT 

Sedgenili iqna zaralis aqti ara fasTasxvaobis gadaangariSebaze (Tumca es 

fasTasxvaoba dazaralebulma miiRo 1981 wels), aramed Senoba-nagebobaTa 

mTlian moculobaze. am aqtiT, zaralis Rirebuleba (saxlisa da Senoba- 

nagebobebis mTlian moculobaze) ganisazRvra 9424 maneTiT. 

zemoT miTiTebul #mR-4-16 cnobis Tanaxmad, dazaralebulma kidev 

erTxel –1981 wlis noemberSi miiRo 1980 wels aqtiT gansazRvruli mTliani 

zaralis Rirebulebis naxevari –4712 maneTi. amrigad, dazianebul 

sacxovrebeli saxlsa da Senoba-nagebobebze oTar WiokaZem zaralis 

TiTqmis mTliani Rirebuleba miiRo 1965 wels, 1981 wels miiRo 1971 wlis 

aqtiT gansazRvruli zianis gadaangariSebis mTliani Rirebuleba, 1981 wlis 

noemberSi kidev erTxel miiRo mTliani zianis naxevari. miuxedavad zemoT 

aRniSnulisa, oTar WiokaZis 2000 wlis 5 maisis #228 gancxadebis 

safuZvelze, sadac is iTxovs dazianebuli saxlis Semowmebas da zaralis 

aqtis Sedgenas, zaralis Semfasebeli komisiis 2002 wlis 4 ivlisis sxdomis 

(oqmi #19) da direqtorTa sabWos 2003 wlis 2 ivlisis sxdomis (oqmi #20 1 ) 

gadawyvetilebebiT, komisiam moaxdina 1980 wlis oqtombris aqtiT 

gansazRvruli zaralis Tanxis gadaangariSeba sacxovrebeli saxlisa da

69 

midgmuli xis fardulis naxevar moculobaze da 2003 wlis 17 ivliss 

gaaforma aqti. am aqtiT, oTar WiokaZeze zaralis asanazRaurebel Tanxad 

ganisazRvra 5073 aSS dolari. am aqtSi miTiTebulia, rom oTar WiokaZis 

Senoba-nagebobze zaralis aqti Sedgenilia 1980 wlis 30 oqtombers 1974 

wlis fasebiT –saerTo TanxiT –9424 maneTi, romlis pirveli naxevari 

dazaralebulma miiRo. 1981 wels noemberSi aRniSnuli gaxda zaralis II 

naxevris gadaangariSebis safuZveli. yuradsaRebia is garemoebac, rom 

mRvimevis maRaros ufrosis da marqSeideris mier mowodebuli cnobebi 

Seicaven urTierT gamomricxav monacemebs. kerZod, 2000 wlis 14 ivlisis # 

mR-4.16 cnobiT, dazaralebulma zaralis Tanxa aiRo: 1965 wels –3851 maneTi, 

1981 wels-3205 maneTi, 1981 wlis noemberSi-4712 maneTi. 2001 wlis 5 ivliss 

gacemuli # mm-5-13 cnobiT, WiokaZes Zvel sacxovrebel saxlze asaRebi 

hqonda meore naxevari, Tumca ucnobia, Tu rogor iqna gaangariSebuli es 

Tanxa. 

OoTar arsenis Ze WiokaZis teqdokumentaciaSi warmodgenil masalebze 

dayrdnobiT SeiZleba davaskvnaT, rom komisiam srulyofilad ar Seiswavla 

warmodgenili dokumenturi masala, ar gaukeTa analizi 

urTierTgamomricxav monacemebs, ar moiTxova damatebiTi dokumentebi 

zogierTi informaciis dasazusteblad, ris gamoc aqtis gaformebis 

kanoniereba ar aris damajereblad dasabuTebuli da aqti eqvemdebareba 

anulirebas saTanado mtkicebulebebis warmodgenamde. am aqtis Sedgenaze 

pasuxismgebloba ekisrebaT aqtze xelmomwerT: z. modebaZes, j. 

bubulaSvils, z. kupataZes, g. gogolaSvils, g. beriZes, m. tabataZes, d. 

uznaZes. 

2003 wlis 22 seqtembersa da 27 oqtombers sof. SuqruTSi mcxovrebma 

a. p. nozaZem gancxadebiT mimarTa sazogadoebis generalur direqtors 

ak. gurjiZes da iTxova misi sacxovrebeli saxlis Semowmeba zaralis aqtis 

Sedgenis mizniT. 

komisiam z. modebaZis, n. qurcikiZis, g. gogolaSvilis, g. beriZis da z. 

kupataZis SemadgenlobiT adgilze misvliT, 2003 wlis 23 seqtembers, 13 

noembers da 4 dekembers Seamowmes sacxovrebeli saxlis fizikuri 

mdgomareoba da 2003 wlis 5 dekembers gaaforma daskvna. am daskvnis 

Tanaxmad: `komisiam daadgina, rom dReis mdgomareobiT napralebis gaCenas 

da saerTod adre warmoebul samTo samuSaoebs saxlis dazianeba ar 

gamouwvevia . . . saxlis azomvaze da zaralis aqtis Sedgenaze amiran 

nozaZes am etapze uari eTqva, radgan saxli dazianebulia siZveliT da ara

70 

samTo samuSaoebis gavleniT~. daskvnas xels aweren zemoT aRniSnuli yvela 

piri. 

2004 wlis 27 ianvars amave pirebis mier ganmeorebiT gaformebulia 

daskvna, sadac miTiTebulia, rom `meore sarTulis xis kedlebs da 

saxuravis konstruqciebs siZvelis gamo nawilobriv dakarguli aqvT 

vertikaluri da horizontaluri mdgomareoba~. amrigad, miTiTebuli 

daskvnebis mixedviT, saxlis dazianebis mizezad miCneulia misi siZvele da 

ara `WiaTurmanganumis~ braleuloba. miuxedavad zemoT aRniSnulisa, a. 

nozaZis sacxovrebeli saxlis dazianebaze komisiis mier 2004 wlis 23 marts 

Sedgenilia zaralis aqti TanxiT 14355 lari da aRniSnuli Tanxa 

asanazRaureblad daekisra `WiaTurmanganums~. aRsaniSnavia is garemoebac, 

rom zaralis Rirebulebis gaangariSebisas saxlis siZvele da misi cveTis 

xarisxi mxedvelobaSi arc miRebula. e.i. komisiis mxridan ikveTeba sakiTxis 

gadawyvetaSi subieqturi midgoma. 

/danarTi #14/ 

unda aRiniSnos, rom ss `WiaTurmanganumSi~ faqtobrivad moSlilia 

dazaralebul mosaxleobasTan zaralis aqtebiT gansazRvrul Tanxebze 

angariSsworebis srulyofili aRricxva. buRalterias ar gaaCnia monacemebi 

calkeul dazaralebulze zaralis aqtiT gansazRvruli Tanxis 

Tavdapirveli odenobis da ganxorcielebuli angariSsworebiT 

anazRaurebeli Tanxebis Sesaxeb periodebis mixedviT. sabuRaltro 

angariSsworebis erTad-erTi dokumentia dazaralebul mosaxleTa nusxa 

maTze ricxuli davalianebis naSTis CvenebiT, rac praqtikulad gamoricxavs 

zaralis TanxaTa brunvisa da dazaralebulebze ricxuli davalianebaTa 

Tanxebis realobis analizs. 

aRricxvianobis mowesrigebis, TanxaTa brunvis gamWirvalobis da 

zedamxedvelobis ganxorcielebis SesaZleblobis mizniT, sazogadoebis 

buRalterias mieca davaleba, raTa sarevizio periodSi uzrunveleyo 

srulyofili brunviTi baraTebis gaformeba calkeuli dazaralebuli 

pirebis mixedviT, krebsiTi uwyisebis warmodgena TanxaTa sruli brunvisa 

da gardamavali naSTebis CvenebiT. 

uwesrigobaa WiaTuris raionuli sasamarTlos da saaRsrulebo biuros 

mier dazaralebul mosaxleTa sasargeblod ss `WiaTurmanganumis~ qonebis 

dayadaRebis, sajaro wesiT maTi gayidvis da dazaralebul mosaxleobasTan 

angariSsworebis sakiTxSi. kerZod: sazogadoebaSi arsebuli monacemebiT,

71 

rig SemTxvevebSi dazaralebuli mosaxleoba saCivrebiT mimarTavda 

WiaTuris raionul sasamarTlos, raTa maTTvis ganesazRvraT da 

daemtkicebinaT zaralis Tanxis odenoba da iZulebiTi wesiT amoeRoT ss 

`WiaTurmanganumidan~. 

dazaralebul mosaxleobaze ricxuli davalianebaTa Tanxebis 

anazRaurebis mizniT, WiaTuris raionuli sasamarTlos gadawyvetilebebis 

safuZvelze, WiaTuris saaRsrulebo biuros mier dayadaRebulia da sajaro 

wesiT gayidulia sazogadoebis kuTvnili sxvadasxva dasaxelebis 118 

erTeuli qoneba (Senoba-nagebobebi, avtosatransporto saSualebebi, 

meqanizmebi, marganecis produqcia, mowyobiloba-danadgarebi da sxva), 

romelTa realizaciidan miRebul amonagebad naCvenebia 753556 lari, 

romelic gaunawilda kreditorebs. 

amasTan, sazogadoebis buRalterias ar gaaCnia zusti monacemebi 

TiToeli qonebis sarealizacio Rirebulebaze, amonagebi Tanxebis 

ganawilebaze kreditorTa mixedviT, ar aris gaformebuli 

urTierTSedarebis aqtebi. aRniSnuli sakiTxis dazustebisa da mowesrigebis 

mizniT, kontrolis palatis sarevizio jgufis davalebiT (ix. saqarTvelos 

kontrolis palatis 7.11.02 wlis #793 brZanebis safuZvelze ss 

`WiaTurmanganumis~ Tematuri Semowmebis aqti, 20.04.03 w.). sazogadoebam jer 

kidev 2003 wlis 27 marts werilebiT (#01-20-45 da #01-22-49) mimarTa 

WiaTuris raionul sasamarTlos da WiaTuris saaRsrulebo biuros, raTa 

maT warmoedginaT srulyofili dokumentebi dazaralebuli mosaxleobis 

angariSsworebis sakiTxebTan dakavSirebiT, magram isini sazogadoebas ar 

mowodebia. ufro metic, mimdinare reviziis dros, WiaTuris saaRsrulebo 

biuros sarevizio jgufisgan sityvierad ramodenimejer eTxova, rom 

warmoedgina dazaralebul mosaxleobis angariSsworebasTan dakavSirebuli 

dokumentebi. im motiviT, rom saWiroa yvela dokumentebis srulyofili 

gaformeba da Sevseba, am dokumentebis warmodgena saaRsrulebo biurodan 

gaWianurda da is s.s. `WiaTurmanganums~ miewoda reviziis dasrulebis wina 

dReebSi. 

rac Seexeba dazaralebuli mosaxleobis buRaltruli aRricxvis 

masalebs da zaralis TanxaTa moZraobis amsaxvel srulyofil 

dokumentacias (sawyisi da gardamavali naSTebi, sasamarTlos 

gadawyvetilebebiT gansazRvruli da dokumenturad dadasturebuli 

zaralis Tanxebi, yovelwliuri brunviTi uwyisebi aqtiuri da pasiuri 

zaralebis mixedviT), is s.s. `WiaTurmanganumis~ mier sarevizio periodSi

72 

ver iqna warmodgenili. mTavari buRalter g. gurgeniZis ganmartebiT: 

`wlebis ganmavlobaSi Tavidanve ar iyo gaformebuli srulyofili piradi 

baraTebi TiToeul dazaralebulze maRaroebis mixedviT da maTi didi 

raodenobis gamo (700_ze meti dazaralebuli), buRalteriam fizikurad ver 

moaswro yvela baraTebis gaformeba, kompiuterSi yvela monacemebis Setana 

da Sesabamisad, srulyofili da zusti brunviTi uwyisebis Sedgena. 

aRniSnuli samuSaoebi Sesruldeba uaxloes periodSi da moTxovnis 

SemTxvevaSi, dauyonebliv waredgineba kontrolis palatas. rac Seexeba 2004 

wlis zaralis TanxaTa moZraobaze kompiuteruli centris mier gadmocemul 

monacemebs, is iTvleba dokumentad da SeiZleba ixelmZRvaneloT 

analizisaTvis~ 

iqidan gamomdinare, rom sarevizio periodSi ver iqna warmodgenili 

(miuxedavad mravaljeradi werilobiTi moTxovnisa) s.s. `WiaTurmanganumi~-s 

braleulobiT dazaralebul mosaxleobasTan urTierTobis amsaxveli 

sruli dokumentacia, warmodgenili da moZiebuli dokumentebiT 

Seswavlilia calkeuli epizodebi. 

sabuRaltro sabalanso monacemebiT, 1.01.02. wlis mdgomareobiT, s.s. 

`WiaTurmanganum~-s dazaralebul mosaxleTa sasargeblod naSTad 

ericxeboda 6287.8 aT. laris kreditoruli davalianeba, 1.01.03. wlis 

mdgomareobiT _ 7612.6 aT. laris. rac Seexeba TanxaTa brunvis srul 

suraTs, is dokumentebis arasisrulis gamo, srulyofilad ar Seswavlila. 

arasruli da dauzustebeli monacemebiT, warmodgenili brunvaTa uwyisebis 

mixedviT, 1.01.02. wlis mdgomareobiT, 687 dazaralebuli piris sasargeblod 

iricxeboda 3166820 aSS dolari da 1331820 dolari, rac tolia 7855469 

laris. 

2002 wels gacemulia 130058 aSS dolari da 54628 lari, rac Seadgenda 

338154 lars. jamuri monacemebis mixedviT, am wels kreditorebze gacemulia 

davalianebis Tanxis 4,3 % (dazaralebul kreditorebze Tanxebis 

procentuli ganawilebis sakiTxi detalurad ganalizebulia qvemoT_ 

reabilitaciis programis ganxilvisas). 

1.01.03. wlis mdgomareobiT, kreditoruli davalaneba 712 dazaralebulze 

Seadgenda 3165006 aSS dolars da 1313598 lars, rac am periodisaTvis 

Seadagens 7928460 lars. am wels kreditorebze gacemulia 93902 aSS dolari 

da 46894 lari, rac 31.12.03. wlis mdgomareobiT, Seadgens 241740 lars. 

wliurma anazRaurebam saSualod Seadgina 3,01%

73 

1.01.04. wlis mdgomareobiT, 748 kreditorze anazRaurebam Seadgina 205599 

aSS dolari da 80091 lari, rac kursiT Seadgens 513905 lars, anu saSualo 

anazRaurebam Seadgina 6,85%. 

sarevizio jgufis mier Semowmebas daeqvemdebara sasamarTlos 

gadawyvetilebebis safuZvelze dazaralebuli mosaxleobis sasargeblod 

daricxuli Tanxebis s.s. `WiaTurmanganumi~-s buRalteriis mier aRricxvis 

mdgomareoba da dadginda Semdegi: rig dazaralebul pirs saCivrebi 

Sehqonda q, WiaTuris sasamarTloSi zaralis Tanxis gazrdisa da misi 

anazRaurebis s.s. `WiaTurmanganumisaTvis~ dakisrebis mizniT. sasamarTlo 

gadawyvetilebiT gansazRvruli zaralis Tanxebis iZulebiTi wesiT 

amoRebisaTvis, sasamarTlo gadawyvetilebebi gadaecemoda q. WiaTuris 

sasamarTlos saaRsrulebo biuros gadawyvetilebis iZulebiTi 

aRsrulebisaTvis. 

reabilitaciis reJimTan dakavSirebiT, 2001 wlis bolos SeCerebuli 

iqna iZulebiTi aRsruleba da dazaralebul kreditorTa siebi maTze 

ricxuli kreditoruli davalianebaTa CvenebiT, amave periodSi gadmoeca s.s. 

`WiaTurmanganumis~ buRalterias sasamarTlos aRmasrilebel CxituniZis 

mier (warmodgenili sia xelmouwereli da daudasturebelia. da amdenad, 

gaurkvevelia misi dokumentad miCnevis motivi, Tumca sazogadoebis 

buRalteria am sias daeyrdno). 

miTiTebul siaSi dakisrebuli sawyisi zaralis Tanxebis sasamarTlo 

gadawyvetilebebiT gansazRvrul TanxebTan SedarebiT dgindeba, rom maT 

Soris sxvaobaa. kerZod, siaSi CarTulia 241 piri, romelTa zaralis Tanxebi 

gansazRvrulia an larebSi, an dolarebSi, an orive valutaSi erTad. 

SemowmebiT dgindeba, rom 15 SemTxvevaSi sasamarTlos gadawyvetilebebSi 

zaralis Tanxebi gansazRvruli iyo larebSi, aRmasruleblis mier 

gadmocemul siaSi ki aRniSnuli Tanxebi, kursiT 1:1.3-ze, gadaangariSebulia 

dolarebSi, risi gakeTebis uflebac, aRmasrulebels ar hqonda. 

magaliTad, iakobiZe saSas, sasamarTlos gadawyvetilebiT, zaralis 

Tanxad ganesazRvra 53787 lari, siaSi ki aRniSnulia 41506 aSS dolari; 

deviZe zoiaze sasamarTlos mier gansazRvruli iyo 47687 lari, mas siaSi 

naCvenebi aqvs 35402 aSS dolari da a.S/ 

15-ive pirs, sasamarTlos gadawyvetilebiT, zaralis Tanxa ganesazRvra 

385227 laris odenobiT, siaSi ki naCvenebia – 296328 aSS dolari. e.i. am 

SemTxvevaSi saSualo savaluto kursi aRebulia 1.3-is odenobiT. amrigad, 

laris inflaciuri procesebis gamo, dazaralebul pirebze faqtobrivad

74 

asanazraurebeli Tanxa, sasamarTlos gadawyvetilebebTan SedarebiT, 2003- 

2004 wlebSi saSualod gazrdilia 1.4-1.6 jer, anu Tanxobrivad – 154090-231136 

lariT. is faqti, rom zemoTaRniSnuli gadawyvetilebis larebSi 

gansazRvruli Tanxis aSS dolarebSi gaangariSeba wamgebiania s.s. 

`WiaTurmanganumisaTvis~, metyvelebs Semdegi magaliTic: 

kapanaZe sulikos sasamarTlom zaralis Tanxa ganusazRvra 29191 laris 

odenobiT, siaSi naCvenebia 21865 aSS dolari, rac daafiqsira s.s. 

`WiaTurmanganumis~ buRalteriamac. miuxedavad imisa, rom sarevizio 

periodSi kapanaZe sulikos aRebuli aqvs garkveuli Tanxa, mas 1.01.04-is 

mdgomareobiT dafiqsirebuli aqvs sakredito naSTi – 33608 lari, anu 

Tavdapirvel Tanxaze meti. aseve, megreliSvil Joras sasamarTlos 

gadawyvetilebiT zaralis Tanxa ganesazRvra 15900 laris odenobiT, siaSi 

naCvenebia 11900 aSS dolari, rac gatarebulia buRalteriaSi. Sedegad, 

1.01.04-is mdgomareobiT, J. megreliSvils ericxeba sakredito naSTi 20527 

laris odenobiT, anu sawyis Tanxaze 4627 lariT meti. megreliSvili 

Tengizis zaralis Tanxa sasamarTlom ganusazRvra 20285 lariT, siaSia – 

15194 aSS dolari, 1.01.04-is mdgomareobiT, naSTma Seadgina 26169 lari, sawyis 

Tanxaze 5884 lariT meti. 

gvaqvs aseTi kerZo SemTxvevebic: xaxiSvili SoTas sasamarTlom 

zaralis Tanxa ganusaRvra 9014 laris odenobiT, siaSi naCvenebia 9014 aSS 

dolari, xolo naSTad 1.01.04-is mdgomareobiT, buRalterias naCvenebi aqvs 

15463 lari, anu sawyis Tanxaze 6449 lariT meti. 

guruli cicinos zaralis Tanxa ganesazRvra 20351 lariT, siaSi ki 

naCvenebia 24934 aSS dolari, anu 1.01.02 wlis mdgomareobiT arsebuli 

kursiT, zaralis Tanxa siaSi, sasamarTlos gadawyvetilebasTan SedarebiT, 

gazrdilia 12063 lariT. 

mamacaSvili biWikos, sasamarTlos gadawyvetilebiT, zaralis Tanxa 

ganesazRvra 30950 lariT, siaSi naCvenebia 33950 lari, anu sasamarTlos 

gadawyvetilebaze 3360 lariT meti. 

sarevizio jgufis mier Semowmebuli iqna zaralis Tanxebis gacemis 

mdgomareoba SerCeviTi wesiT da gamovlinda Semdegi: 

2003 wlis #2 salaros wignis 8 ivlisis #38 furclis Tanaxmad, akaki 

iakobiZeze #1037 gasavlis orderiT gacemulia 14910 lari. salaros wignis 

(Jurnal orderis) 8.07.03 wlis orderSi Canawerebis mixedviT, 14910 lari 

aris akaki iakobiZis zaralis Tanxa, (gasavlis orderi #1037 wignSi ar aris 

CarTuli da ucnobia masze xelmomweri pirebi). SemowmebiT ki dgindeba,

75 

rom iakobize akaki ar aris CarTuli arc 2001, 2002, 2003 da 2004 wlis 

dazaralebul pirTa siaSi da brunviT uwyisebSi. amrigad, akaki iakobiZeze 

zaralis Tanxa gamowerilia usafuZvlod (fiqtiurad) da amasTan ucnobia, 

Tu vin aiRo es Tanxa. zemoTaRniSnuli faqti Ziebis sagania. 

is mdgomareoba, rom s.s. `WiaTurmanganumSi~ mougvarebelia da 

faqtobrivad CaSlilia dazaralebul mosaxleobasTan angariSsworebis 

zusti aRricxva, metyvelebs is faqtic, rom buRlteriam sarevizio 

periodSi ver SeZlo Sesabamisi dokumentebis mowesrigeba-gaformeba im 

donemde, rom SesaZlebeli yofiliyo am dokumentebiT sargebloba da maTi 

Semowmeba. miTiTebuli garemoebaTa gamo, zemoT aRniSnuli sakiTxi 

sarevizio jgufis mier ver iqna Sesawavlili srulyofilad. 

/danarTi #15/ 

sarevizio jgufs SeswavlisaTvis gadaeca saqarTvelos kontrolis 

palataSi Semosuli WiaTuris raionis mcxovrebTa saCivrebi zaralis 

sakiTxebTan dakavSirebiT. aRniSnulze gaformebulia cnobebi da erTvis 

Semowmebis aqts. 

/danarTi #16/ 

IX. salarosa da sabanko operaciebis warmoebis sisworis, salarodan 

angariSvaldebuli pirebis mier gatanili saqveangariSo Tanxebis 

miznobrivi xarJvisa da angariSsworebis mdgomareobis, pasuxismgebeli 

pirebis mier bankebidan sawarmos ganviTarebisaTvis gamotanili Tanxebis 

sisworis da maTi miznobrivi xarjvis SeswavliT dadginda Semdegi: 

2001 wlis 1 ivlisis mdgomareobiT salaroSi fuladi saxsrebis naSTi 

Seadgenda 5140 lars. amave wlis meore naxevarSi salaros Semosavlebma 

sul Seadgina 2762142 lari, maT Soris: 

bankebidan CekiT gamotanilia 1202725 lari, adgilobrivma Semosavlebma 

Seadgina 1559417 lari (aqedan: realizaciiT miRebulma Semosavlebma- 34744 

lari, saijaro Semosavlebma- 5910 lari, Semotanilma saqveangariSo Tanxebma 

- 1512184 lari, sxva Semosavlebma - 6579 lari). 

amave periodSi salaros gasavlebma sul Seadgina 2511521 lari, maT 

Soris: gacemulia xelfasi- 1332076 lari, gacemulia mivlinebis Tanxebi -5465 

lari, mimwodeblebze gacemulia -537329 lari, saqveangariSod gacemulia - 

487283 lari, dazaralebul mosaxleobaze anazRaurebulia zaralis 

Rirebuleba -61843 lari, biujetis sasargeblod bankebSi Setanilia -50060

76 

lari, sxva gasavlebma sul Seadgina 37525 lari. amrigad, salaros naSTma 1. 

01. 02-s mdgomareobiT Seadgina 255761 lari. 

2002 wels salaros Semosavlebma sul Seadgina 6121967 lari, rac 

ZiriTadad warmodgenilia adgilobrivi Semosavlebis saxiT. kerZod: 

bankebidan CekiT gamotanilma da uSualod salaroSi Semotanilma Tanxam 

Seadgina mxolod 9000 lari, xolo salaros adgilobrivma Semosavlebma 

6112967 lari (aqedan: realizebuli produqciis Rirebulebam, romelic 

mindobilobebiT iqna Semotanili salaroSi, Seadgina 947597 lari, sxva 

realizaciiT miRebulia 797851 lari, saijaro Semosavlebma Seadgina 10971 

lari, salaroSi Semotanilma saqveangariSo Tanxebma Seadgina 4352184 lari, 

xolo sxva Semosavlebma erTad -4364 lari). 

2002 wels salaros gasavlebma sul Seadgina 6377727 lari, maT Soris: 

gacemulia xelfasi -3375919 lari, gacemulia samivlinebo Tanxebi -13269 

lari, mimwodeblebze gacemulia 816971 lari, saqveangariSod gacemulma 

Tanxam Seadgina 1711416 lari, dazaralebul mosaxleobaze anazRaurebulia 

378020 lari, sxva gasavlebma sul Seadgina 82132 lari. wlis bolosaTvis 

salaroSi fuladi saxsrebis naSTi ar darCenila. 

2003 wels salaros Semosavalma Seadgina 10262634 lari, maT Soris: 

bankebidan CekebiT gamotanilma da uSualod salaroSi Setanilma Tanxebma 

Seadgina 5317266 lari, xolo salaros adgilobrivma Semosavlebma amave 

periodSi Seadgina 4945368 lari (aqedan: produqciis realizaciiT miRebulma 

Semosavlebma, romlebic myidvelebidan miRebulia mindobilobebiT, Seadgina 

3233032 lari. sxva realizaciiT miRebulia 71091 lari, saijaro 

Semosavlebma sul Seadgina 6436 lari, sakredito dawesebulebebidan da 

sxva iuridiuli pirebidan aRebuli sesxis saxiT salaroSi Semotanilia 

634231 lari, dabrunebulia saqveangariSo Tanxebi -978917 lari, sxva 

Semosavlebma sul Seadgina 21661 lari. 

salaros gasavalma amave periodSi Seadgina 10257795 lari, maT Soris: 

gacemulma xelfasma Seadgina 4636549 lari, mivlinebis Tanxebma-17791 lari, 

mimwodeblebze gacemulia 1999655 lari, saqveangariSod gacemuli Tanxebis 

odenobam Seadgina 2858493 lari, dazaralebuli mosaxleobaze 

anazRaurebulia 600184 lari, biujetis angariSze Setanilia 85148 lari, 

sxva gasavlebma sul Seadgina 59974 lari. 

1.01.04 wlis mdgomareobiT, salaroSi fuladi saxsrebis naSTma Seadgina 

4839 lari.

77 

2004 wlis I naxevarSi salaros Semosavlebma sul Seadgina 6549071 lari, 

maT Soris: miRebulia bankebidan CekiT- 5290040 lari, salaros 

adgilobrivma Semosavlebma Seadgina 1128014 lari (aqedan: produqciis 

realizaciiT miRebulia sxvadasxva myidvelebisagan- 1058043 lari, sxva 

realizaciiT salaroSi miRebulma Tanxam Seadgina- 17478 lari, saijaro 

Semosavlebma Seadgina 2828 lari, saqveangariSo Tanxebis saxiT miRebulia 

131017 lari, sxva Semosavlebma sul Seadgina 49664 lari. 

amave periodSi salaros gasavlebma Seadgina 5788723 lari, maT Soris: 

gacemulia xelfasi -3003476 lari, gacemulia mivlinebis Tanxebi 14390 lari, 

mimwodeblebze gacemulia 489169 lari, saqveangariSod gacemulma Tanxam 

Seadgina 1394320 lari, kreditorebze gacemulma Tanxam -839956 lari (aqedan: 

dazaralebul mosaxleobaze gacemulia 506601 lari, sxva mimwodebel 

kreditorebze -333355 lari), bankSi Setanilia 9000 lari, xolo sxva 

gasavlebma sul Seadgina 38412 lari. 

1.07.04-is mdgomareobiT, salaroSi fuladi saxsrebis naSTi Seadgina 

765187 lari. 

salaros operacebis amsaxveli dokumentebis Semowmebam cxadyo, rom 

sazogadoebaSi sistematiurad da uxeSad irRveva `sawarmoebSi, 

organizaciebsa da dawesebulebebSi salaros meurneobis gaZRolis Sesaxeb~ 

debulebis moTxovnebi TiTqmis yvela punqtis mixedviT: 

sazogadoebam sarevizio jgufs warmoudgina 2003 da 2004 wlis salaros 

wignebi. rac Seexeba 2001 da 2002 wlis salaros wignebs, isini ver iqna 

warmodgenili, radganac mTavari buRaltris ganmartebis Tanaxmad, isini 

amoRebuli iyo samarTaldamcavi organoebis mier, Tumca man Sesabamisi 

amoRebis oqmebi ver warmoadgina. 

2003 welze warmodgenilia salaros 4 wigni (#1, 15.01.03-dan 02.05.03-mde; 

#2, 05.05.03-dan 16.07.03-mde; #3, 18.06.03-dan 18.10.03-mde; #4, 20.10.03-dan 31.12.03-is 

CaTvliT), xolo 2004 welze -3 wigni (#1, 1.01.04-dan 19.03.04-mde; #2, 21.03.04-dan 

3.06.04-is CaTvliT; #3, 3.06.04-is Semdgom periodze). 

wignebis gaformeba ar Seesabameba debulebis moTxovnebs: luqebze ar 

aris daTariReba, 2003 wlis yvela wignis luqebze xelmowerebi 

dadasturebulia buRalteris beWdiT, nacvlad direqciis an kancelariis 

beWdisa, xolo 2004 wlis wignebze direqtoris xelmoweris nacvlad aris 

faqsimilie (StampiT). 

rig SemTxvevebSi aris waSlili da gadasworebuli cifrebi, magram maTi 

gadasworeba ar aris nawarmoebi miRebuli wesiT: araswori monacemis

78 

gadaxazviT (gadaxazuli cifri unda ikiTxebodes), swori monacemis 

CvenebiT, romelic xelmowerili unda iyos mT. buRaltris da molaris mier. 

(mag. 2003 wlis salaros wigni #1- furceli #29, poz 223; wigni #3, 

furceli #6, poz #1254; furceli #30; furc #31; wigni #4, furc #24; 

furc #44 orive mxares; 

salaros wignebSi TanxaTa naSTebi sworad aris gamoyvanili, xolo 

gardamavali naSTebi emTxvevian erTmaneTs. 

salaros operaciebis amsaxveli dokumentebi warmodgenilia memorialur- 

orderuli formiT da akinZulia wignebad. Semowmebas sazogadoebam 

droulad warmoudgina 2001, 2002 da 2004 wlis wignebi (Jurnal–orderebi), 

xolo 2003 wlis wignebi warmodgenili iqna mxolod reviziis dasrulebis 

win (ix. zemoT). salaros operaciebze warmodgenili dokumentaciebis 

SemowmebiT gamovlinda rigi xarvezebi da darRvevebi: 

salaros wignebi (Jurnal-orderebi) rig SemTxvevebSi darRveulia, 

akliaT calkeuli furclebi, maT Soris Semosavlis da gasavlis orderebi, 

saxelfaso uwyisebi. aris SemTxvevebi, rodesac masalebi ar aris 

Calagebuli qronologiurad, rac aZnelebs maT sargeblobas da Semowmebas. 

xSiria SemTxvevebi, rodesac salaros gasavlis orderiT Tanxa 

gamowerilia ara konkretul pirovnebebze, aramed iuridiul pirze, xolo 

gasavlis orders xels awers piri (xelmowerebi ar ikiTxeba), romelsac ar 

aqvs mindobiloba da amasTan, orderSi ar aris miTiTebuli am piris 

sapasporto monacemebic ki. 

magaliTad, 5.08.01 wlis #362 gasavlis ordeniT 3373 lari gamowerilia 

sps ùflisaSvilze~, gasavlis orderze Tanxis amRebis xelmowera ar 

ikiTxeba da arc mindobilobaa Tanxis aRebaze gamowerili. gasavlis 

orderSi ar aris miTiTebuli Tanxis amRebis sapasporto monacemebi. sps 

ùflisaSvilis~ pirad baraTzec aRniSnuli Tanxa gacemuladaa 

dafiqsirebuli, magram sazogadoebam ver warmoadgina aRniSnul pirTan 

angariSsworebis urTierTSedarebis aqti da miTiTebuli Tanxis gacemis 

realoba dauzustebelia. 

12.10.01-Si, g.o. #685-iT 1000 lari gaica Sps `ladikaze~.orderze Tanxis 

amRebis xelis mowera ar ikiTxeba, arc sapasporto monacemebia Cawerili. 

Tanxis gacemis safuZvlad miTiTebulia `xe-tyis Rirebuleba~. orders 

axlavs 12.10.01-Si gacemuli Sps `ladikas~ mindobiloba, Tumca arc am 

mindobilobaSia miTiTebuli, Tu viszea is gacemuli, arc sapasporto 

monacemebia naCvenebi. mindobilobas ar aqvs arc Tanxis amRebis da arc

79 

buRaltris xelmowera, Tumca mindobilobis blanki aRniSnul rekvizitebis 

Sevsebas iTvaliswinebs. am mindobilobiT Tanxa gacemas ar eqvemdebareboda. 

am SemTxvevaSic sazogadoebam ver warmoadgina aRniSnul pirTan 

angariSsworebis Sedarebis aqti. 

12.10.01 wels g.o. #665-iT Sps `darkveTze~ gacemuladaa naCvenebi 2500 

lari, xolo konkretuli piris saxeli da gvari ar aris miTiTebuli, ar 

aris warmodgenili mindobiloba, Tanxis mimRebi piris xelmowera 

gaurkvevelia (ar ikiTxeba). Sps `darkveTTan~ angariSsworebis Sedarebis 

aqti sazogadoebas gaformebuli ar aqvs. 

5.08.02 wels g.o. #1044-iT Sps àrbaze~ gacemulia 15591 lari, magram 

Tanxis amRebi piris saxeli da gvari gasavlis orderSi ar aris naCvenebi, 

xolo xelmowera gaurkvevelia. am SemTxvevaSic ar aris warmodgenili 

mindobiloba Tanxis amRebze da aRniSnul sazogadoebasTan 

angarisworebaTa Sedarebis aqti. 13.07.01 wlis #22, #23 gasavlis orderebiT 

Tanxebi (Sesabamisad 1587 lari da 4240 lari) gacemulia sazogadoebis gare 

pirebze mindobilobaTa gareSe. analogiuri SemTxvevebi mravladaa. 

sazogadoebaSi masiuri adgili aqvs Tanxebis gacemas gare 

organizaciebis warmomadgenlebze mindobilobis gareSe, Tumca debuleba 

iTvaliswinebs mindobilobis warmodgenas. amasTan xSiria SemTxvevebi, 

rodesac warmodgenili mindobilobebi Sevsebulia zereled, aucilebeli 

rekvizitebis miTiTebis gareSe, ris gamoc aseTi mindobilobiT Tanxa 

gacemas ar eqvemdebareba. magaliTad: 28.12.01 wlis g.o. #944-iT vasil 

tabataZeze gacemulad naCvenebia 2000 lari, Tumca Tanxis mimRebis 

rekvizitze xels awers yifSiZe (saxeli ar ikiTxeba), mindobiloba ki arc 

erT pirze araa warmodgenili. 

amave dRes g. o. #980-iT Sps `betas~ momsaxurebis Tanxa 6500 lari 

gacemulia i. WumburiZeze, Tumca mindobiloba ar hqonia. aseve, amave pirze 

20.05.02-is #513 orderiT gacemulia 5525 lari, Tumca arc am SemTxvevaSia 

warmodgenili mindobiloba da orderSic araa miTiTebuli misi sapasporto 

monacemebi. sazogadoebas aRniSnul pirTan (Sps `betasTan~) Sedarebis aqti 

ar aqvs gaformebuli. 

19.03.02 wlis #240 gasavlis orderiT, Sps àvtoSemkeTeblisaTvis~ 11500 

lari gacemulia d. WiRlaZeze, romelsac mindobiloba ar hqonia. amasTan, 

orderSic araa naCvenebi am pirovnebis sapasporto monacemebic ki. 

analogiurad, 23.07.01 wlis #167 gasavlis orderiT, Sps 

`superostatisaTvis~ m. zambaxiZeze gaica 3185 lari. m. zambaxiZis

80 

mindobiloba ar hqonia da gasavlis orderSic ar aris miTiTebuli am piris 

sapasporto monacemebi. aseTi magaliTebi gasavlis orderebis gaformebisas 

xSiria. 

17.07.01 wlis #53 gasavlis orderiT Sps ìverias~ direqtor j. 

baraTaSvilze gacemulia 2050 lari Sps ìverias~ werilis safuZvelze, 

romelsac xels awers TviTon direqtori. mindobiloba ar aris 

warmodgenili. amasTan, werili ar aris registrirebuli arc Sps ìveriaSi~ 

da arc `WiaTurmanganumis~ kancelariaSi. am weriliT Tanxis gacemaze 

rezolucia gakeTebulia sazogadoebis direqtoris mier. Sps ìveriasTan~ 

SedarebiT aqti sazogadoebas ar aqvs gaformebuli. 

gansakuTrebiT yuradsaRebia is faqti, rom garda gamonaklisi 

SemTxvevisa, saqveangariSod Tanxebi gacemulia Tanxebis gatanaze 

moxsenebiTi baraTis Tu gancxadebis warmodgenis gareSe, Tumca aseTi 

SemTxvevebi 2004 welSi naklebadaa. aRniSnulis gamo ucnobia, Tu rogor 

ganisazRvra saqveangariSod gasatani Tanxis odenoba da ra miznobrivi 

daniSnulebiTaa is gatanili salarodan. amasTan, ar aris gansazRvruli 

saqveangariSod gatanili Tanxis gaxarjvis vada, Tumca debuleba amis 

gansazRvras iTvaliswinebs, radganac am vadis gasvlidan 2 dReSi Tanxis 

xarjvis dokumentebi da gauxarjavi Tanxa unda Cabardes salaros. 

aRniSnul SemTxvevebSi gasavlis orderebSi Tanxis gatanis safuZvlad 

miTiTebulia: `saqveangariSod~, Tumca miTiTebuli unda iyos Tanxis 

xarjvis miznobrivi daniSnuleba. miTiTebulis gamo praqtikulad 

SeuZlebelia imis garkveva, salarodan gatanili Tanxa miznobrivad 

ixarjeba Tu ara. amasTan, saqveangariSod gatanili Tanxebis moZraobis 

analizi uCvenebs, rom angariSvaldebul pirebze Tanxis gacema warmoebs 

adre gatanil Tanxaze angariSis warmodgenis gareSe, rac ewinaaRmdegeba 

debulebis moTxovnas. aRniSnuli moTxovnaTa sistematiurad darRvevis 

gamo, angariSvaldebul pirebze gacemul Tanxaze dokumentebi buRalterias 

bardeba Tanxis gacemidan ramodenime Tvis Semdegac ki, xolo gauxarjavi 

Tanxa salaroSi droulad ar brundeba, igi rCeba angariSvaldebul pirTan 

Semdegi operaciebis Catarebamde. xSirad adgili aqvs iseT SemTxvevebs, 

rodesac saqveangariSod gatanili Tanxa garkveuli xnis manZilze ar 

ixarjeba da brundeba salaroSi. 

saqveangariSod gatanili Tanxebis brunva angariSvaldebuli pirebis 

mixedviT (SerCeviTi wesiT) detalurad ganxilulia calke.

81 

gamovlenilia SemTxvevebi, rodesac Tanxebis gacema ganxorcielebulia 

iseTi gasavlis orderebiT, romelTac xelmZRvanelis da buRaltris 

xelmowerebi ar aqvs. magaliTad, 2004 wlis gasavlis Semdeg orderebze: 

#1059 (467560 larze, romelTac Tanxebi gacemulia uwyisebiT); ##1060-1066; 

#1067 (25915 larze, romliTac Tanxebi gacemulia uwyisebiT), #1068, 1069. am 

orderebiT Tanxebi gacemas ar eqvemdebareboda. 

saxelfaso uwyisebis SerCeviTi SemowmebiT dadginda, rom Tanxis 

gacemisas xSirad irRveva debulebis moTxovnebi da Tanxebis gacema 

warmoebs mindobilobebis gareSe. magaliTad, 2001 wlis agvistos xelfasis 

angariSsworebis uwyisi #617, cexi #03, molare-modebaZe; am uwyisSi gia da 

sergo wereTlis gvarze erTi da imave piris xelmoweraa Sesabamisad 147 da 

49 larze (#181 da 182); asevea roman da niko xoravebze, 169 da 190 larze 

(173 da 174); daviT da revaz talaxaZeebze, 91 da 176 larze (159 da 160); Jenia 

da evgeni labaZeebze, 79 da 95 larze (105 da 106), zurab da ziuSa 

kurtaniZeebze, 204 da 225 larze (97 da 98), rezo da cira dvalaSvilebze-113 

da 45 larze (63 da 64). aris SemTxvevebi, rodesac amave molaris mier 

gaformebul uwyisSi erTi da imave pirze ori xelmoweraa. magaliTad, 2001 

wlis uwyisi #618, cexi 03, ubani 81, `regresiis pensia, 2001 wlis agvistos 

Tvis~. am uwyisSi daviT kusianis, bagrati cucqiriZis, nora wereTlis da 

karpe wivilaSvilis gvarebze or-ori xelmoweraa. saangariSsworebo uwyisi- 

unomro, cexi #11 (wereTlis maRaro), 2001 wlis agvistos xelfasi, molare - 

n. jajaniZe. am uwyisSi mituSa CitaZis gvarze sxva awers xels, mindobiloba 

ki ar aris. aris sxva SemTxvevebic. 

calke unda SevexoT ss `WiaTurmanganumis~ braleulobiT dazaralebul 

pirebze Tanxis gacemisas dokumentebis gaformebis dros daSvebul 

uzustobebs da darRvevebs. magaliTad: 16.02.04 wlis #246 salaros gasavlis 

orderiT gacemulia zaralis Tanxa 65699 laris odenobiT, razedac 

warmodgenilia uwyisi #34, 35, 36, 37, 38, 39, 40, 41, 42 da 43. miuxedavad imisa, 

rom gasavlis orderis Tanaxmad zaralis Tanxebi uwyisebze gaica 16 

Tebervals, uwyisebi #36, 37, 38, 40 da 41-is mixedviT, Tanxebi 

dazaralebulebze gacemulad miTiTebulia 6 Tebervals, uwyisi #39-Si 

Tanxis gacemis TariRi araa miTiTebuli, xolo #34 uwyisiT Tanxa 

gacemulia 2004 wlis ianvarSi, rac iwvevs gaurkvevlobas. #36 uwyisSi 

CamoTvlili rigi kreditorebisaTvis Tanxebis gacemaze warmodgenilia 

mindobilobaTa qseroaslebi. amasTan, zog SemTxvevebSi uwyisze xels awers 

ara ndobiT aRWurvili piri (piri, romelzec gaica mindobiloba), aramed

82 

TviT kreditori da amdenad gaugebaria mindobilobis gaformebis 

safuZveli. faqtobrivad, uwyisebSi ar aris naCvenebi, Tu vin aiRo 

mindobilobiT Tanxebi, kreditorma Tu ndobiT aRWurvilma pirma. (grafaSi 

ar aris minaweri -`mindobilobiT~, rogorc amas iTvaliswinebs debuleba). 

aRniSnulis garkveva SesaZlebelia mxolod xelmoweris analiziT. 

magaliTad, warmodgenilia kaxa yifSiZis mindobiloba, romelic gacemulia 

mis mamaze- iaSa yifSiZeze, raTa mas aeRo misi kuTvnili zaralis Tanxa, 

uwyisze ki xeli aqvs mowerili TviT kaxa yifSiZes da misive sapasporto 

monacemebia miTiTebuli. aseve, SoTa kapanaZem mindobiloba gauforma Tavis 

rZals- eka nadiraZes zaralis Tanxis asaRebad, uwyisze ki Tanxis aRebaze 

xels awers S. kapanaZe. 

6.01.04 wlis #16 gasavlis orderiT, 700 lari gamowerilia a. deviZeze 

gasacemad (zaralis Tanxa), razedac warmodgenilia a. deviZis gancxadeba ak. 

gurjiZis saxelze, Tumca mas rezolucia ar aqvs. gasavlis orderze ki 

Tanxis miRebaze xeli aqvs mowerili m. deviZes. 8.04.04 wlis #19 gasavlis 

orderiT, S. molaSxiaze gamowerilia e. gafrindaSvilis zaralis Tanxa -100 

lari. Tanxis misaRebad gancxadeba dawerili aqvs TviT S. molaSxias, rom 

misTvis miecaT e. gafrindaSvilis zaralis Tanxa, Tumca mas mindobiloba 

ar hqonia. gancxadebaze g. babunaSvilis rezoluciaa - `daakmayofileT 

nawilobriv~, Tumca mindobilobis gareSe masze Tanxa ar unda gacemuliyo. 

gasavlis orderSi araa miTiTebuli S. molaSxias sapasporto monacemebi. 

1.08.03 wlis #1344 gasavlis orderiT, Tanxa –14150 lari gamowerilia 

iraida gagniZeze, rogorc zaralis sazRauri sasamarTlos gadawyvetilebiT 

(es dokumentacia saqmeSi araa CarTuli). Tanxis aRebaze ki xeli aqvs 

mowerili z. Tabagars, Tumca mas mindobiloba ar warmoudgenia. 

2004 wlis 23 aprils z. deviZis, m. deviZis da b. deviZis mier wardgenilia 

gancxadeba g. nikolaZis saxelze, raTa maTTvis miecaT zaralis Tanxebi. 

samive gancxadeba dawerilia erTi piris mier da arc erT gancxadebas ar 

aqvs rezolucia. aRniSnul pirebze Tanxis gacemaze gasavlis orderebi 

gamowerilia 450-450 laris gacemaze (ak. gurjiZe, g. gurgeniZe). miRebuli 

Tanxebis sityvieri gaSifvra samive orderze (#852, 853, 854) Sevsebulia erTi 

piris mier da xelmowerebic identuria samiveze, mindobilobebi ki ar 

warmodgenila. z. deviZis, m. deviZis da b. deviZis mier warmodgenili axsna- 

ganmartebebiT, maT miRebuli aqvT miTiTebul orderebSi naCvenebi Tanxebi. 

aris sxva analogiuri SemTxvevebic mindobilobebis gareSe Tanxis gacemis. 

aRsaniSnavia, rom gancxadebebs zaralis Tanxis miRebaze, garda gamonaklisi

83 

SemTxvevisa, ar aqvs rezolucia (mag. #728-732, 835-837, 865-869 gasavlis 

orderebiT gacemuli zaralis Tanxebze 450-450 laris odenobiT). 

salaros operaciebiT Tanxebis moZraobis marTlzomierebis mdgomareoba 

SerCeviT Seswavlilia calkeuli fizikur da iuridiul pirebze gacemuli 

Tanxebis brunvis analiziT, rac ganxilulia calke. 

/danarTi #17/ 

2001 wlis 1 ianvridan 2003 wlis 1 oqtombramde saqveangariSo Tanxebis 

moZraoba ZiriTad angariSvaldebul pirebze Seswavlilia S.p.s. 

`saqeqspertizis~ eqspertebis mier, saxelmwifo uSiSroebis saministros 

dakveTit (eqspertis daskvna #1716, 04.12.2003 w.) 

amasTan, angariSvaldebuli piris, l. xvedeliZis mier (yofili 

finansuri direqtori) 2003 wels saqveangariSod gatanili Tanxebis 

moZraoba Seswavlilia saqarTvelos finansTa saministros sagadasaxado 

departamentis msxvil gadamxdelTa inspeqciis mier (aqti 14.07.2004 w.), ris 

safuZvelzec aRZrulia sisixlis samarTlis saqme. 

2001 wlis 1 ivlisidan 2004 wlis 1 ivlisamde salarodan 

saqveangariSod gacemulia 6451.5 aTasi lari. aqedan 2001 wlis meore 

naxevarSi – 487.3 aTasi lari, 2002 wels – 1711.4 aTasi lari, 2003 wels – 

2858.5 aTasi lari, 2004 wlis pirvel naxevarSi – 1394.3 aTasi lari. 

sarevizio periodSi s.s. `WiaTurmanganum~-Si saqveangariSo Tanxebis 

gacemisas sistematiurad irRveoda saqarTvelos erovnuli bankis 1999 wlis 

31 dekembrebis #328 brZanebiT damtkicebuli zemoTmiTiTebuli `salaros 

meurneobis gaZRolis Sesaxeb~ debulebis moTxovnebi. kerZod, sazogadoebas 

ar aqvs gansazRvruli salaroSi naRdi fulis yovelTviuri naSTis limiti. 

saqveangariSo Tanxebis gacema sistematiurad xdeboda sazogadoebis 

xelmZRvanelobis saxelze wardgenili gancxadebis, moxsenebiTi baraTis, 

winaswari gaangariSebis da Sesabamisad, direqtorTa gankargulebis an 

rezoluciis gareSe. didi odenobis saqveangariSo Tanxebi sistematiurad 

naSTad ericxeboda angriSvalaldebul pirebs, metic, xdeboda axali 

saqveangariSo Tanxebis gacema wina davalianebis dafarvis gareSe. 

angariSvaldebuli piris, gurjiZe akakis saqveangariSo Tanxis sadebeto 

naSTi 01.07.01. wlisaTvis Seadgenda 925 lars. 2001 wlis meore naxevarSi 

saqveangariSod miRebuli aqvs 1209,2 aTasi lari, maT Soris: salarodan – 

116,2 aTasi lari, bankidan – 1093,0 aTasi lari. imave periodSi mis mier

84 

dabrunebulia salaroSi 1015,0 aTasi lari. warmodgenili aqvs xarjvis 

damadasturebeli dokumentebi 164,2 aTas larze. saqveangariSo Tanxis 

sadebeto naSTi 01.01.02. wlisaTvis Seadgenda 30,9 aTas lars. 2002 wels 

saqveangariSod miRebuli aqvs 2058,4 aTasi lari, maT Soris salarodan – 

80,2 aTasi lari, bankidan – 1978,5 aTasi lari. amave periodSi mis mier 

dabrunebulia salaroSi 1942,0 aTasi lari, warmodgenili aqvs xarjvis 

damadasturebeli dokumentebi 168,7 aTas larze. saqveangariSo sakredito 

naSTi 01.01.03. wlisaTvis Seadgenda 21,4 aTas lars. 2003 wels miRebuli aqvs 

saqveangariSod 256,1 aTasi lari, maT Soris: bankidan – 1,2 aTasi lari, s.s. 

`fero~-dan 150,0 aTasi lari. imave periodSi mis mier dabrunebulia 

salaroSi 158,4 aTasi lari, warmodgenili aqvs xarjvis damadasturebeli 

dokumentebi 74,2 aTas larze. saqveangariSo sadebeto naSTi 01.01.04. 

wlisaTvis Seadgenda 2,1 aTas lars. 2004 wlis pirvel naxevarSi 

saqveangariSod salarodan miRebuli aqvs 123,8 aTasi lari. imave periodSi 

dabrunebulia salaroSi 1,5 aTasi lari, warmodgenili aqvs xarjvis 

damadasturebeli dokumentacia 113,6 aTas larze. sadebeto naSTi 01.07.04. 

wlisaTvis Seadgenda 10,8 aTas lars. 

angariSvaldebuli piris, gurgeniZe giorgis (mT. buRaltris moadgile) 

01.07.01 wlisaTvis saqveangariSod ericxeboda 4.5 aTasi lari. 2001 wlis 

meore naxevarSi saqveangariSod miRebuli aqvs 529.8 aTasi lari, maT Soris: 

salarodan – 32.0 aTasi lari, s.s `fero~-dan – 380.0 aTasi lari, bankidan – 

117.7 aTasi lari. imave periodSi mis mier dabrunebulia salaroSi 519.1 

aTasi lari, warmodgenili aqvs xarjvis damadasturebeli dokumentebi 27.4 

aTas larze. 01.01.02. wlisaTvis sakredito naSTi Seadgenda 21.3 aTas lars. 

2002 wels saqveangariSod miRebuli aqvs salarodan 37,1 aTasi lari, amave 

periodSi mis mier dabrunebulia salaroSi 4,7 aTasi lari, warmodgenili 

aqvs xarjvis damadsturebeli dokumentebi 14,0 aTas larze. sakredito 

naSTi 01.01.03. wlisaTvis Seadgenda 2,9 aTas lars. 

2003 wels saqveangariSod miRebuli aqvs 109,6 aTasi lari, maT Soris: 

salarodan – 38,0 aTasi lari, s.s. `fero~-dan – 71,6 aTasi lari, imave 

periodSi mis mier dabrunebulia salaroSi 12,4 aTasi lari, warmodgenilia 

xarjvis damadasturebeli dokumentacia 96,5 aTas larze. sakredito naSTi 

01.01.04. wlisaTvis Seadgenda 2,1 aTas lars. 

2004 wlis pirvel naxevarSi saqveangariSod miRebuli aqvs 38,1 aTasi 

lari, cnobiT daewera arasworad Camowerili 1,4 aTasi lari. amave periodSi 

daabruna salaroSi 10,0 aTasi lari, warmodgenilia xarjvis

85 

damadasturebeli dokumentacia 19,7 aTas larze. 01.07.04 wlisaTvis sadebeto 

naSTma Sedagina 7,7 aTasi lari. 

angariSvaldebuli piris, yifSiZe kotes sakredito saqveangariSo naSTi 

01.07.01. wlisaTvis 1,1 aTas lars Seadgenda. 2001 wlis meore naxevarSi 

saqveangariSod miRebuli aqvs 137,2 aTasi lari, daabruna salaroSi 2.9 

aTasi lari. warmodgenili aqvs xarjvis damadasturebeli dokumentebi 143.5 

aTas larze. 01.01.02 wlisaTvis sakredito naSTi Seadgina 10.3 aTas lars. 

2002 wels saqveangariSod miRebuli aqvs 267,2 aTasi lari. daabruna 

salaroSi 28,7 aTasi lari, warmodgenilia xarjvis damadasturebeli 

dokumentebi 254,8 aTas larze, sakredito naSTi 01.01.03. wlisaTvis Seadgenda 

26,5 aTas lars. 

2003 wls saqveangariSod miRebuli aqvs 1707,4 aTasi lari maT Soris: 

salarodan – 1460,8 aTasi lari, s.s `fero~-dan – 246,6 aTasi lari. amave 

periodSi daabruna salaroSi 777,0 aTasi lari, warmodgenili aqvs xarjvis 

damadasturebeli dokumentebi 898,1 aTas larze. sadebeto naSTi 01.01.04. 

wlisaTvis Seadgenda 5,8 aTas lars. 


lari, imave periodSi daabruna salaroSi 62,7 aTasi lari, warmodgenili 

aqvs xarjvis damadasturebeli dokumentebi 390,3 aTas larze, sadebeto 

naSTi 01.07.04 wlisaTvis Seadgens 18,4 aTas lars. 

angariSvaldebuli piris, farqosaZe guramis sakredito naSTi 01.07.01. 

wlisaTvis Seadgenda 95 lars. 

2001 wlis meore naxevarSi saqveangariSod miRebuli aqvs 113,1 aTasi 

lari. amave periodSi daabruna salaroSi 8,8 aTasi lari. warmodgenilia 

xarjvis damadasturebeli dokumentebi 104,6 aTas larze. sakredito naSTi 

01.01.02. wlisaTvis Seadgenda 395 lars. 

2002 wels saqveangariSod miRebuli aqvs 5,2 aTasi lari, warmodgenili 

aqvs xarjvis damadasturebeli daokumentacia 3,7 aTas larze. sadebeto 

naSTi 01.01.03. wlisaTvis Seadgenda 1,1 aTas lars. 

2003 wels saqveangariSod miRebuli aqvs 218,9 aTasi lari, imave 

periodSi daabruna salaroSi 69,8 aTasi lari, warmodgenili aqvs xarjvis 

damadasturebeli dokumentebi 150,0 aTas larze. sakredito naSTi 01.01.04. 

wlisaTvis Seadgenda 247 lars. 


lari. aqedan, daabruna salaroSi 2,7 aTasi lari, warmodgenili aqvs

86 

xarjvis damadasturebeli dokumentebi 95,5 aTas larze. sadebeto naSTi 

01.07.04. wlisaTvis Seadgenda 11,3 aTas lars. 

s.s. `WiaTurmanganumis~ pasuxismgebeli pirebis mier warmodgenili 

cnobisa da pirveladi sabuRaltro dokumentebis Tanaxmad, sarevizio 

periodSi sazogadoeba sabanko operaciebs awarmoebda Semdeg sabanko 

dawesebulebebSi: 

1. s.s. `saqarTvelos bankis~ WiaTuris filialSi – 

a) mimdinare angariSi #000467520 2002 wlis bolomde, 2003 wlidan 

gaixsna angariSi #001467943; 

b) savaluto angariSi #001070505; 

2. s.s. `gaerTianebuli qarTuli bankis~ mTawmindis filialSi – 

mimdinare angariSi #123606; 

3. s.s. ìnteleqtbankis~ centralur filialSi – mimdinare angariSi 

#360800898, savaluto angariSi #361800544; 

4. s.s. ìnteleqtbankis~ WiaTuris filialSi – 

a) mimdinare angariSi #360621537; 


5. `Ti-bi-si~ bankSi – 



6. bank `respublikaSi~ – 



g) moklevadiani savaluto sasesxo angariSebi– #601006; 

d) droebiTi satranzito angariSebi –#9140034, #45010012; 

7. èqsimbankSi~ mimdinare angariSi #36020000151; 

8. bank `qarTul kapitalSi~ – mimdinare angariSi #3606000021. 

sarevizio periodSi Sesrulebuli sabanko operaciebis SeswavliT 

dgindeba, rom 2001 – 2003 wlebSi xSir SemTxvevaSi sabanko angariSebidan 

mindobilobis safuZvelze gamotanili Tanxis nawili sazogadoebis 

salaroSi Setanis gareSe pirdapir ewerebodaT saqveangariSod 

angariSvaldebul pirebs. (saqveangariso Tanxebis moZraoba SerCeviTi wesiT 

ganxilulia zemoT) 

s.s. `saqarTvelos bankis~ WiaTuris filialSi arsebul mimdinare 

angariSze #000467520, romelic 2003 wlidan Seicvala #001467943 angariSiT,

87 

2001 wlis 1 ivlisis mdgomareobiT naSTi ar iricxeboda. sarevizio 

periodSi Semosavlebma Seadgina 7386.0 aTasi lari, xolo gasavlebma 7176.4 

aTasi lari, naSTi 2004 wlis 1 ivlisisaTvis Seadgenda 209.6 aTas lars. 

s.s. `saqarTvelos bankis~ WiaTuris filialSi arsebul savaluto 

angariSze #001070505 2001 wlis 1 ivlisis mdgomareobiT naSTi ar 

iricxeboda, sarevizio periodSi, kerZod 2001 wlis oqtomberSi, mimdinare 

angariSidan konvertaciiT gadmotanilia 18.2 aTasi lari, rac mTlianad 

mimarTulia `WiaTurmanganumis~ mier aRebuli sesxis procentis dasafaravad. 

sarevizio periodSi sxva Tanxis moZraoba mocemul angariSze ar 

fiqsirdeba. 

gaerTianebuli qarTuli bankis mTawmindis filialSi arsebul 

mimdinare angariSze #123606, 2001 wlis meore naxevarSi brunva ar 

fiqsirdeba, 2002 wels Sesrulda mxolod erTi sabanko operacia, kerZod, 

maisSi Semosulia 300.0 aTasi lari (S.p.s. `si-ai-servisisdan~ miRebuli sesxi), 

saidanac 299.4 aTasi lari gatanilia salaroSi, xolo 0.6 aTasi lariT 

dafarulia bankis momsaxureobis xarjebi. amasTan, aRniSnuli 299.4 aTasi 

lari s.s. `WiaTurmanganumis~ buRalteriaSi arasworad gatarda 1440 

(`moTxovnebi xelmZRvanelebisa da sameTvalyureo organoebis wevrebis 

mimarT~) angariSze, rasac unda mieces makoreqtirebeli gatareba. 2003 wlis 

1 ianvrisaTvis naSTi Seadgenda 1.2 lars. 2003 wels aseve ganxorcielda 

erTi operacia, kerZod oqtomberSi s.s. `ferodan~ Caricxulia 824.1 aTasi 

lari, saidanac 819.6 aTasi lari gatanilia salaroSi, 3.3 aTasi lariT 

gadaxdilia bankis momsaxureobis xarjebi, xolo 1.2 aTasi lari 

saqveangariSod, daewera ak. gurjiZes salaros gverdis avliT. (ak. 

gurjiZeze gacemuli saqveangariSo Tanxebis moZraoba ganxilulia calke). 

naSTi 01.01.04 wlisaTvis Seadgenda 0.86 lars. 2004 wlis pirvel 

naxevarSi aRniSnul angariSze Tanxis moZraoba ar fiqsirdeba. 

ìnteleqtbankis~ centralur filialSi arsebul mimdinare angariSze 

#360800898, 2001 wlis 1 ivlisisaTvis naSTi Seadgenda 0.1 aTas lars. 2001 

wlis meore naxevarSi Semosavlebma Seadgina 1672.9 aTasi lari, gasavlebma 

1673.0 aTasi lari. 2002 wlis 1 ianvrisaTvis angariSze naSTi ar iricxeboda. 

amasTan, 2001 wlis meore naxevarSi, salaros gverdis avliT, 

saqveangariSod, gacemulia 644.2 aTasi lari, aqedan, g. gurgeniZeze ivlisSi 

– 18.2 aTsi lari; ak. gurjiZeze – agvistoSi 3.0 aTasi lari; seqtemberSi –

88 

0.4 aTasi lari; oqtomberSi – 125.3 aTasi lari; noemberSi – 116.3 aTasi lari, 

dekemberSi – 381.0 aTasi lari. 

2002 wels aRniSnul angariSze Semosavlebma Seadgina 1089.1 aTasi lari, 

gasavlebma – 1088.9 aTasi lari, naSTi 01.01.03 wlisaTvis, sabanko 

amonawerebis Tanaxmad, Seadgenda 239.08 lars. 2003 welsa da 2004 wlis 

pirvel naxevarSi aRniSnul angariSze Tanxis moZraoba ar fiqsirdeba. 

amasTan, salaros gverdis avliT saqveangariSod ak. gurjiZeze 

gawerilia 664.6 aTasi lari, aqedan: ianvarSi – 51.0 aTasi lari, TebervalSi 

– 497.3 aTasi lari, martSi – 109.8 aTasi lari, aprilSi – 5.3 aTasi lari, 

maisSi – 1.2 aTasi lari. 

ìnteleqtbankis~ centralur filialSi arsebul savaluto angariSze 

#361800544 2001 wlis 1 ivlisisaTvis naSTi Seadgenda 18.6 aTasi laris 

eqvivalents aSS dolarebSi (9.0 aTasi aSS dolari). 2001 wlis meore 

naxevarSi Semosavlebma Seadgina 2452.8 aTasi laris eqvivalenti, gasavlebma 

2471.4aTasi laris eqvivalenti. naSTi 2002 wlis 1 ianvrisaTvis Seadgenda 6.6 

laris eqvivalents. 

2002 wels Semosavlebma Seadgina 1477.5 aTasi laris eqvivalenti aSS 

dolarebSi, gasavlebma – 1477.3 aTasi laris eqvivalenti. naSTi 01.01.03 

wlisaTvis Seadgenda 0.2 aTas laris eqvivalents aSS dolarebSi. 

2002 wlis oqtomberSi l. xvedeliZis mier saqveangariSod, salaros 

gverdis avliT gatanilia 80.3 aTasi laris eqvivalenti aSS dolarebSi. 

2003 welsa da 2004 wlis pirvel naxevarSi aRniSnul angariSze Tanxis 

moZraoba ar fiqsirdeba. 

s.s. ìnteleqtbankis~ WiaTuris filialSi arsebul mimdinare angariSze 

#360621537, 2001 wlis 1 ivlisisaTvis naSTi Seadgenda 13.5 aTas lars. 2001 

wlis meore naxevarSi Semosavlebma Seadgina 900.9 aTasi lari, gasavlebma – 

914.4 aTasi lari, naSTi 01.01.02 wlisaTvis Seadgenda 2 lars. 

2002 wels aRniSnul angariSze Semosavlebma Seadgina 0.5 aTasi lari, 

rac mTlianad gadaricxulia biujetSi. naSTi 01.01.04 wlisaTvis ar 

iricxeboda. 2004 wlis pirvel naxevarSi aRniSnul angariSze Tanxis 


s.s. ìnteleqtbankis~ WiaTuris filialSi arsebul savaluto angariSze 

#36160000701, 2001 wlis 1 ivlisisaTvis naSTi ar iricxeboda, 2001 wlis 

meore naxevarSi Semosavlebma Seadgina 814.3 aTasi laris eqvivalenti aSS

89 

dolarebSi, rac gadmoricxulia inteleqtbankis centraluri filialidan. 

gasavlebmac Seadgina 814.3 aTasi laris eqvivalenti, rac mTlianad 

gadatanilia konvertaciiT inteleqtbankis WiaTuris filialSi mimdinare 

angariSze. 2002, 2003 da 2004 wlis pirvel naxevarSi aRniSnul angariSze 

Tanxis moZraoba ar fiqsirdeba. 

s.s. `Ti-bi-si~ bankSi arsebul mimdinare angariSze (#36467760) sarevizio 

periodSi sabanko operaciebi sruldeboda 2002 wlis seqtembridan, 

aRniSnuli periodisaTvis angariSze naSTi ar iricxeboda. 

2002 wlis seqtembridan 2003 wlis 1 ianvramde Semosavlebma Seadgina 

957.4 aTasi lari. gasavlebmac Seadgina 957.4 aTasi lari da 01.01.03 

wlisaTvis angariSze naSTi ar iricxeboda. 

amasTan, l. xvedeliZes salaros gverdis avliT, saqveangariSod daewera 

196.0 aTasi lari seqtemberSi, 190.5 aTasi lari oqtomberSi, 299.8 aTasi lari 

noemberSi. 

2003 wels Semosavlebma Seadgina 4792.5 aTasi lari, gasavlebmac 

imdenive, ris gamoc 01.01.04 wlisaTvis aRniSnul angariSze naSTi ar 

iricxeboda. 

amave dros S.p.s. `riceulhess~ 2003 wlis 29 ivliss sagadasaxado 

angariS–faqturisa (seria àa-61~ #000601) da 17.07.03 wlis #19 werilis 

safuZvelze gadaericxa 33.8 aTasi lari. Tumca Sesabamisi xelSekruleba da 

`riceulahesis~ mier gaweuli momsaxureobis damadasturebeli dokumentacia 

warmodgenili ver iqna, ris gamoc aRniSnuli sakiTxis srulyofili 

Seswavla moiTxovs damatebiTi masalebis moZiebas S.p.s. `riceulahesSi~. 

fiqsirdeba. 

2004 wlis pirvel naxevarSi aRniSnul angariSze Tanxis moZraoba ar 

s.s. `Ti-bi-si~ bankSi arsebul savaluto angariSze (#71070879) 2001 

wlis meore naxevarSi da 2002 wlis seqtembramde sabanko operaciebi ar 

Sesrulebula, amdenad, 1 seqtembrisaTvis angariSze naSTi ar iricxeboda. 

2002 wels Semosavlebma Seadgina 69,8 aTasi laris eqvivalenti aSS 

dolarebSi, rac mTlianad gadaricxulia feTqiTi masalis SesaZenad. 01.01.03. 

wlisaTvis angariSze naSTi ar iricxeboda. 2003 wels Semosavlebma Seadgina 

1132,8..-…aTasi laris eqvivalenti aSS dolarebSi, rac mTlianad gadatanilia 

mimdinare angariSze konvertaciiT. 01.01.04 wlisaTvis angariSze naSTi ar 

iricxeboda. 2004 wlis pirvel naxevarSi RniSnul angariSze Tanxis 

moZraoba ar fiqsirdeboda.

90 

bank `respublikaSi~ arsebul mimdinare angariSze (#6467723) sarevizio 

periodSi sabanko operaciebi nawarmoebia 2002 wlis aprilidan. 01.04.02. 

wlisaTvis angariSze naSTi ar iricxeboda. 2002 wels Semosavlebma Seadgina 

4025,5 aTasi lari, saidanac 3604,9 aTasi lari gadmotanilia konvertaciiT 

savaluto angariSebidan, 420,0 aTasi lari gadmotanilia sasesxo 

angariSebidan, xolo 0,6 aTasi lari warmoadgens sxvadasxva Semosavlebs. 

gasavlebma 2002 wels Seadgina 4024,2 aTasi lari. naSTi 01.01.03. wlisaTvis 

Seadgenda 1,3 aTas lars. 

amasTan, 2002 wels salaros gverdis avliT, saqveangariSod gacemulia 

2004.5 aTasi lari, aqedan ak. gurjiZeze aprilSi 17.0 aTasi lari, maisSi 377.1 

aTasi lari, ivnisSi 72,1 aTasi lari, ivlisSi 446.9 aTasi lari, l. 

xvedeliZeze ivlisSi 361,5 aT. lari, agvistoSi 729,9 aTasi lari. 2003 wels 

da 2004 wlis pirvel naxevarSi aRniSnul angariSze Tanxis moZraoba ar 

fiqsirdeboda. 

bank `respublikaSi~ arsebul savaluto (#713070157) angariSze 

sarevizio periodSi, sabanko operaciebis warmoeba iwyeba 2002 wlis 

aprilidan. naSTi 01.04.02. wlisaTvis Seadgenda 3,6 laris eqvivalents, rac 

gardamavali naSTia 2000 wlis 31 ivlisidan. 2002 wels Semosavlebma 

Seadgina 4318,1 aTasi laris eqvivalenti aSS dolarebSi. xarjebma Seadgina 

4318,0 aTasi laris eqvivalenti aSS dolarebSi. naSTi 01.01.03. wlisaTvis 

Seadgenda 42 laris eqvivalents aSS dolarebSi. 

amasTan, 17 aprils gamotanilia CekiT 49,8 aTasi laris eqvivalenti, 

rac salaros gverdis avliT gacemulia ak. gurjiZeze saqveangariSod. 

aRniSnul angariSze 2003 wels da 2004 wlis pirvel naxevarSi Tanxis 


bank `respublikaSi~ arsebuli savaluto sasesxo angariSze #60120006, 

sabanko operaciebi nawarmoebia mxolod 2002 wels. 01.01.02. wlisaTvis naSTi 

ar ericxeboda. 2002 wels Semosavlebma Seadgina 306,6 aTasi laris 

eqvivalenti aSS dolarebSi. gasavlebmac – amdenive; naSTi 01.01.03. wlisaTvis 

angariSze ar iricxeboda. 

bank `respublikaSi~ arsebul droebiT satranzito angariSze 

#45010012, sabanko operaciebi nawrmoebia mxolod 2003 wels, 01.01.03. 

wlisaTvis naSTi ar iricxeboda. 2003 wels angariSze Semosavlebma Seadgina 

677.5 lari, gasavlebmac – amdenive. 01.01.04 wlisaTvis angariSze naSTi ar 

iricxeboda.

91 

bank `respublikaSi~ arsebul droebiT satranzito angariSze #9140034, 

sabanko operaciebi nawarmoebia mxolod 2003 wels, 01.01.03 wlisaTvis naSTi 

ar iricxeboda. 2003 wels Semosavlebma Seadgina 59.2 aTasi lari, 

gasavlebmac – amdenive. 01.02.04 wlisaTvis angariSze naSTi ar iricxeboda. 

bank `qarTul kapitalSi~ arsebul mimdinare angariSze #3606000021, 

01.07.01 wlisaTvis naSTi ar iricxeboda. 2001 wels Semosavlebma Seadgina 

1042.7 aTasi lari, gasavlebmac – amdenive, 01.01.02 wlisaTvis angariSze naSTi 

ar iricxeboda. 

amasTan angariSidan salaros gverdis avliT, saqveangariSod gatanilia 

Semdegi Tanxa: ivlisSi g. gurgeniZeze – 99.5 aTasi lari, agvistoSi ak. 

gurjiZeze – 159.0 aTasi lari, oqtomberSi ak. gurjiZeze – 308.0 aTasi lari. 

2002 wels angariSze Semosavlebma Seadgina 300.0 aTasi lari, saidanac 

297.0 aTasi lari salaros gverdis avliT, gawerilia ak. gurjiZeze 

saqveangariSod, 3.0 aTasi lariT dafarulia bankis momsaxureobis xarjebi. 

01.01.03. wlisaTvis angariSze naSTi ar iricxeboda. 2003 wels da 2004 

wlis pirvel naxevarSi angariSze Tanxis moZraoba ar fiqsirdeboda. 

èqsimbankSi~ arsebul mimdinare angariSze (#36020000151) Tanxis 

moZraoba fiqsirdeba 2002 wels, Tumca warmodgenili sabuRaltro 

dokumentebi da sabanko amonawerebi arasrulia, ris gamoc angariSis sruli 

brunva Seswavlili ver iqna. amdenad, aRniSnul angariSze nawarmoebi 

sabanko operaciebi moiTxovs èqsimbankSi~ damatebiTi masalebis moZiebas da 

Seswavlas (sarevizio periodSi, miuxedavad mravaljeradi moTxovnisa, 

aRniSnuli masalebi ver iqna warmodgenili). 

s.s. `WiaTurmanganums~ saqarTvelos finansTa saministrodan ministrTa 

kabinetis 1995 wlis 4 seqtembris #626 gankargulebis safuZvelze, sesxis 

saxiT miRebuli aqvs 150 aTasi lari 6 Tvis vadiT, wliuri 24% sargebliT, 

(Sesabamisi sasesxo xelSekruleba sazogadoebam ver warmoadgina). 2004 wlis 

1 ivlisis mdgomareobiT, s.s. `WiaTurmanganums~ sesxis ZiriTadi Tanxa da 

masze daricxuli sargebeli dafaruli ar hqonda. aRniSnul sesxTan 

dakavSirebiT, bolo urTierTSedarebis aqti saqarTvelos finansTa 

saministrosa da s.s. `WiaTurmanganums~ Soris Sedgenilia 2003 wlis 11 

agvistos. am aqtis Tanaxmad, 01.08.03 wlisaTvis s.s. `WiaTurmanganumis~ 

sasesxo davalianeba ZiriTadi Tanxis, sargeblisa da maTi 

gadauxdelobisaTvis daricxuli sauravebis CaTvliT, Seadgenda 2433.6 aTas 

lars. s.s. `WiaTurmanganumSi~ arsebuli pirveladi dokumentebis Tanaxmad,

92 

2003 wlis 1 agvistodan 2004 wlis 1 ivlisamde periodSi `sazogadoebas~ 

Sesabamisi sauravebi daricxuli ar aqvs. xolo urTierTSedarebis aqti 

01.07.04 wlis mdgomareobiT, sazogadoebam ver warmoadgina. amrigad, 150 

aTasi laris sesxis Tavisdrouli gadaricxvisaTvis, sazogadoebis 

davalianeba finansTa saministros mimarT 1.07.04 wlis mdgomareobiT, minimum 

gaizarda 16-jer da gadaaWarba 2.4 mln. lars. 

saqarTvelos perizidentis 1996 wlis 21 oqtombris #272 

gankargulebiT, s.s. `WiaTurmanganums~ saqarTvelos finansTa saministrodan 

sesxis saxiT gamoeyo 400.0 aTasi lari erTi wlis vadiT, wliuri 24% 

sargebliT da kreditis momsaxureobisaTvis damatebiT 1%-is gadaxdis 

pirobebiT. 2004 wlis 1 ivlisis mdgomareobiT, s.s. `WiaTurmanganums~ sesxis 

ZiriTadi Tanxa, masze daricxuli sargebeli da sauravi dafaruli ar 

hqonda. finansTa saministrosa da s.s. `WiaTurmanganums~ Soris aRniSnul 

sesxTan dakavSirebuli bolo urTierTSedarebis aqti Sedgenilia 2003 wlis 

11 agvistos, romlis Tanaxmadac 01.08.03, wlisaTvis s.s. `WiaTurmanganumis~ 



lars. amrigad, am SemTxvevaSi 400.0 aTasi laris sesxis Tavisdrouli 

gadauxdelobisaTvis, sazogadoebis davalianeba finansTa saministros 

mimarT am sesxze gaizarda aranakleb 14-jer. 

saqarTvelos prezidentis 1997 wlis 10 noembros #635 brZanebulebiT, 

s.s. `WiaTurmanganums~ saqarTvelos prezidentis fondidan 1997 wlis 15 

dekembris sakredito xelSekrulebis safuZvelze, sesxis saxiT gamoeyo 500.0 

aTasi lari erTi wlis vadiT, wliuri 20% sargebliT da kreditis 

momsaxureobisaTvis damatebiT 1%-is gadaxdis pirobiT. 2004 wlis 1 ivlisis 

mdgomareobiT, s.s. `WiaTurmanganums~ sesxis ZiriTadi Tanxa, masze 

daricxuli sargebeli da sauravi dafaruli ar hqonda. finansTa 

saministrosa da s.s. `WiaTurmanganums~ Soris aRniSnul sesxTan 

dakavSirebuli bolo urTierTSedarebis aqti Sedgenilia 2003 wlis 11 

agvistos am aqtis Tanaxmad, 01.08.03 wlisaTvis s.s. `WiaTurmanganumis~ 



lars. s.s. `WiaTurmanganumSi~ arsebuli monacemebis Tanaxmad, 2003 wlis 1 

agvistodan 2004 wlis 1 ivlisamde periodSi sazogadoebas Sesabamisi 

sauravebi daricxuli ar aqvs, xolo urTierTSedarebis aqti 01.07.04 wlis 

mdgomareobiT, sazogadoebis mier warmodgenili ver iqna.

93 

saqarTvelos prezidentis 2003 wlis 11 Tebervlis #124 gankargulebis 

safuZvelze, s.s. `WiaTurmanganums~ saqarTvelos prezidentis fondidan, 

saaqcio sazogadoebaSi Seqmnili socialuri problemebis nawilobriv 

mogvarebis mizniT, gamoeyo uprocento sesxi 800.0 aTasi laris odenobiT, 

eqvsi Tvis vadiT. saqarTvelos finansTa saministrosa da s.s. 

`WiaTurmanganums~ Soris Sesabamisi sasesxo xelSekruleba gaformda 2003 

wlis 12 Tebervals, romlis 2.6 muxlis Tanaxmad, sesxis ZiriTadi Tanxis 

dadgenil vadaSi daufaraobis SemTxvevaSi s.s. `WiaTurmanganumi~ finansTa 

saministros gadauxdida daufaravi Tanxis 0.15%-s yovel vadagadacilebul 

dReze. 

2004 wlis 1 ivlisis mdgomareobiT, sesxi dafaruli ar aris. bolo 

urTierTSedarebis aqti Sedgenilia 01.08.03 wlis mdgomareobiT, sadac 

finansTa saministros mimarT davalianeba dafiqsirebulia 800.0 aTasi laris 

odenobiT. s.s. `WiaTurmanganumsa~ da saqarTvelos finansTa saministros 

Soris urTierTSedarebis aqti 2004 wlis 1 ivlsis mdgomareobiT, saaqcio 

sazogadoebis mier warmodgenili ver iqna. 

s.s `WiaTurmanganumSi~ arsebuli dokumentaciis Tanaxmad, sesxad 

miRebuli 800.0 aTasi laridan 683.8 aTasi lari gaxarjulia muSa- 

mosamsaxureTa Sromis anazRaurebaze, 66.1 aTasi lari masalebis SeZenaze, 

50.1 aTasi lari ki komunaluri da sakancelario xarjebis anazRaurebasa da 

sxvadasxva saxis saTadarigo nawilebis SeZenaze. 

aRsaniSnavia, rom sesxi aRebulia saqarTvelos kanonis `gakotrebis 

saqmeTa warmoebis Sesaxeb~ 25 5 muxlis ignorirebiT, vinaidan 

zemoTaRniSnuli sasesxo xelSekrulebis gaformeba saWiroebda 

sazogadoebis kreditorTa komitetis Tanxmobas, risi damadasturebeli 

dokumentic s.s. `WiaTurmanganumma~ ver warmoadgina. 

amrigad s.s. `WiaTurmanganumis~ sasesxo davalianeba saqarTvelos 

finansTa saministros mimarT 2003 wlis 1 agvistos mdgomareobiT, Seadgenda 

10587.8 aTas lars, aqedan: ZiriTadi Tanxaa 1850.0 aTasi lari, sargebeli _ 

214.0 aTasi lari, daricxuli sauravi _ 8523.8 aTasi lari. e.i. ZiriTad 

sesxze (1,85 milioni lari) daricxulma sargebelma da sauravma (sul 8737,8 

aTasi lari) ZiriTad Tanxas gadaaWarba 4.7 jer da metad. 

rogorc aRiniSna, s.s. `WiaTurmanganums~ finansTa saministrosagan 

miRebuli sesxebi finansur angariSgebaSi asaxuli aqvs 01.08.03 wlis 

mdgomareobiT. Tumca, iqedan gamomdinare, rom 2002 wlidan saaqcio 

sazogadoeba imyofeba reabilitaciis reJimSi, 01.01.02 wlis mdgomareobiT

94 

unda Semdgariyo finansTa saministrosTan SeTanxmebis oqmi, romlis 

mixedviTac moxdeboda jamuri davalianebis Tanxis gawera reabilitaciis 

gegmis Sesabamisad (kerZod, 1.01.02. wlis mdgomareobiT, jamuri davalianeba 

Sadgenda 7510,2 aTas lars, maT Soris: ZiriTadi Tanxa _ 1050,0 aTas lars, 

sargebeli _ 214,0 aTas lars, sauravi _ 6246,2 aTas lars). reabilitaciis 

grafikiT gawerili Tanxebis aradrouli gadaxdisaTvis sazogadoebas unda 

dakisreboda sauravi xelSekrulebiT (SeTanxmebiT) gansazRvruli 

procentuli ganakveTebiT, rac sazogadoebas ar gaukeTebia. 

s/s `WiaTurmanganums~ 1997 wlis 10 martis sakredito xelSekrulebis 

safuZvelze, WiaTuris raionis biujetidan miRebuli aqvs uprocento sesxi 

180,0 aTasi laris odenobiT. sesxis dafarva gaTvaliswinebuli iyo 1997 

wlis 1 ivlisamde. 2002 wlis 1 ianvris mdgomareobiT naSTad iricxeboda 

48,7 aTasi lari, aqedan ZiriTadi Tanxa_20,0 aTasi lari, sauravi_28,7 aTasi 

lari. `WiaTurmanganumis~ 2004 wlis 13 agvistos # 17-13-63 werilis Tanaxmad, 

WiaTuris raionis biujetisadmi davalianeba 1.07.04 wlisaTvis Seadgenda 57,9 

aTas lars, aqedan: ZiriTadi Tanxa_20.0 aTas lars, daricxuli sauravi_37,9 

aTas lars. e.i. sesxis Tanxaze reabilitaciis reJimSi daricxulia sauravi 

9,2 aTasi laris odenobiT. 

2003 wlis 5 aprilis #24673-12814 xelSekrulebis safuZvelze, s/s 

`WiaTurmanganums~ ss `Tibisi~ bankidan aRebuli aqvs sesxi 220,0 aTasi aSS 

dolaris odenobiT , 25 dRis vadiT, wliuri 24% sargebliT. krediti 

aRebuli iyo mimdinare xarjebis dafinansebisaTvis. 2004 wlis 1 ivlisis 

mdgomareobiT, sesxis ZiriTadi Tanxa da masze daricxuli procenti 

dafarulia. xelSekrulebis pirobebis darRvevisaTvis sauravi daricxuli 

aris 960 lari. 

2003 wlis 22 aprilis #24673-12965 xelSekrulebis safuZvelze, ss 

`Tibisi~ bankidan aRebuli aqvs sesxi 255 aTasi aSS dolaris odenobiT, 

wliuri 24% sargebliT 8 dRiT. sesxi aRebulia mimdinare xarjebis 

dasafinanseblad. sesxi dafarulia Tavisdroulad da sanqcia-sauravebi ar 

daricxvia. 

analiziT irkveva, rom sazogadoebis direqtorats sazogadoebas 

sameTvalyureo sabWos Tanxmoba miRebuli hqonda mxolod 160,0 aTasi aSS 

dolaris sesxis aRebaze (#3, 27.09.02w), faqtobrivad ki sazogadoebam ss 

`Tibisi~ bankidan sesxad aiRo 255,0 aTasi aSS dolari. amdenad, 95,0 aTasi 

aSS dolari sesxad aRebulia sameTvalyureo sabWos Tanxmobis gareSe,

95 

riTac darRveulia `mewarmeTa Sesaxeb~ saqarTvelos kanonis 55.9 muxlis 

moTxovnebi. 

amasTan, aRniSnuli sesxi aRebulia kreditorTa komitetTan Tanxmobis 

gareSe, riTac reabilitaciis mmarTvelis (g. leJava) mier darRveulia 

`gakotrebis saqmeTa warmoebis Sesaxeb~ saqarTvelos kanonis 25 5 muxlis 

moTxovnebi. 

bank `respublik~-idan 2002 wels miRebulia sesxebi 833,4 aTasi aSS 

dolaris odenobiT. aqedan 150,0 aTasi aSS dolaris aReba SeTanxmebulia 

sazogadoebis sameTvalyureo sabWosTan, xolo 683,4 aTasi aSS dolari 

sesxad aRebulia `mewarmeTa Sesaxeb~ saqarTvelos kanonis 55.9 muxlis 

ignorirebiT– sameTvalyureo sabWosTan Tanxmobis gareSe. 2004 wlis 1 

ivlisis mdgomareobiT, aRniSnul sesxebze naSTi ar iricxeba. 

banki `respublik~-idan 2002 wels aRebulia sesxebi 420,0 aTasi laris 

odenobiT, romlebic dafarulia sasesxo xelSekrulebebiT 

gaTvaliswinebul vadebSi da 2004 wlis 1 ivlisis mdgomareobiT naSTi ar 

iricxeba. sesxi aRebulia sameTvalyureo sabWos Tanxmobis gareSe. 

s.s. `WiaTurmanganum~-s Sps `si-ai-servisi~-sagan 2002 wlis maisSi sesxis 

saxiT aRebuli aqvs 300,0 aTasi lari, sabrunavi saSualebebis SesaZenad. 

sesxi dafarulia sruliad, sanqcia-sauravebi daricxuli ar yofila. 

S.p.s. `maneqsi~-dan aRebulia sesxi 20,0 aTasi laris odenobiT (sasesxo 

xelSekruleba #1 30.09.01. weli), 15 dRiT, wliuri 24% sargebliT. sesxi 

dafarulia 2001 wlis 14 noembers, risTvisac damatebiT gadaxdilia sauravi 

283 lari. 

Sps `ferosagan~ aRebulia uprocento sesxi 45,0 aTasi aSS dolaris 

odenobiT 2001 wlis 7 noembris unomro sasesxo xelSekrulebis safuZvelze. 

2004 wlis 1 ivlisis mdgomareobiT, daufaravi sesxis Tanxa Seadgenda 2.6 

aTas lars. 

s.s. ìnteleqtbankidan~ 2002 wels aRebulia sesxi 330.4 aTasi laris 

odenobiT. rac dafarulia Tavisdroulad da 01.07.04 wlis mdgomareobiT 

naSTi ar iricxeboda. sesxebi miRebulia sameTvalyureo sabWos Tanxmobis 

gareSe. 

s.s. `WiaTurmanganumis~ generaluri direqtoris r. gocaZisa da 

reabilitaciis mmarTvelis g. leJavas 2002 wlis 24 ivnisis #01-22-121

96 

werilis safuZvelze, s.s. `WiaTurmanganums~ S.p.s. òrionidan~ aRebuli aqvs 

sesxi 32.0 aTasi laris odenobiT (Sesabamisi sasesxo xelSekruleba ar 

gaformebula), erTi Tvis vadiT, procentis daricxvis gareSe. 

2003 wlis 01 Tebervlis #W-o 2/03 xelSekrulebis safuZvelze (romelsac 

s.s. `WiaTurmanganumis~ mxridan xels aweren generaluri direqtori ak. 

gurjiZe da reabilitaciis mmarTveli g. leJava, S.p.s. òrionis~ mxridan z. 

aleqsandria), s.s. `WiaTurmanganums~ S.p.s. òrionidan~ aRebuli aqvs sesxis 

saxiT 72.3 aTasi lari (33 aTasi aSS dolari), sami Tvis vadiT, wliuri 2%- 

is sargeblis daricxviT. 

2003 wlis 4 ivlisis #W-o 3/03 xelSekrulebis safuZvelze s.s. 

`WiaTurmanganums~ (l. xvedeliZe, g. leJava) òrionisagan~ aRebuli aqvs 

sesxi 130.0 aTasi lari, 3 Tvis vadiT, wliuri 2% sargeblis daricxviT. 

aRniSnuli 130.0 aTasi lari S.p.s. òrionis~ mier gacemulia or nawilad: 

2003 wlis 1 ivliss s.s. `WiaTurmanganumis~ direqtoris ekonomikisa da 

finansebis dargSi l. xvedeliZis mier salaros gasavlis orderis (#57) 

safuZvelze S.p.s. òrionidan~ gamotanilia 23,0 aTasi lari, rac 

`WiaTurmanganum~-s daewera sesxis saxiT, Tumca sarevizio periodSi 

`WiaTurmanganum~-Si Semotanili ar yofila da l. xvedeliZes ericxeba 

saqveangariSod; xolo meore nawili – 107,0 aTasi lari l. xvedeliZis mier 

òrionidan~ gamotanilia 04.07.03. wels (salaros gasvlis orderi #58) da 

Setanilia `WiaTurmanganum~-is salaroSi 2003 wlis 5 ivliss (salaros 

Semosavlis orderi #176). 

sul sarevizio periodSi Sps òrioni~-dan `WiaTurmanganum~-is mier 

miRebuli sesxebi Seadgenda 234,3 aTas lars. 

s.s. `WiaTurmanganum~-sa da Sps òrion~-s Soris 2004 wlis 15 dekembris 

urTierTSedarebis aqtis Tanaxmad, aRniSnuli sesxi dafarulia sruliad. 

aqedan: 32,0 aTasi lari dafarulia unaRdo angariSworebiT; 65,6 aTasi lari 

l. xvedeliZis mier Setanilia òrioni~-s salaroSi 2003 wlis 7 aprils 

(warmodgenilia Sps òrioni~-s salaros unomro Semosavlis orderis 

qseroasli); 6,7 aTasi lari Setanilia l. xvedeliZis mier 2003 wlis 18 

aprils (salaros Semosavlis orderi #3); urTierTSedarebis aqtis 

Tanaxmad, 130.0 aTasi lari gadaricxulia Sps `feroservis~-is mier 2003 

wels, `WiaTurmanganum~-is mimarT davalianebis angariSSi, (aRniSnuli Tanxa 

`WiaTurmanganum~-Si aRricxulia, rogorc òrioni~-s mier gaweuli

97 

saeqspeditoro momsaxureobis Rirebulebis anazRaureba da ara sesxis 

dafarva); 

s.s. komerciuli bankis àbreSumis gzis~ filial èqsimbank~-Tan 2002 

wlis 30 agvistos gaformebuli #30/08_02 sakredito xelSekrulebiT, 

`WiaTurmanganum~-s sesxad aRebuli aqvs 199,1 aTasi lari, 2 Tvis vadiT, 27,5% 

wliuri sargebliT. 

aseve, 2002 wlis 16 seqtembris #16/09_02 xelSekrulebiT, èqsimbank~-idan 

miRebulia sesexi 87,6 aTasi laris odenobiT, 2 Tvis vadiT, wliuri 36%-is 

sargebliT. 

sesxebi aRebulia sabrunavi saxsrebis Sesavsebad. 

sameTvalyureo sabWos Tanxmoba sesxebis miRebasTan dakavSirebiT, ver 

iqna warmodgenili. èqsimbanki~-dan miRebuli sesxebi dafarulia srulad. 

2004 wlis 1 ivlisisaTvis naSTi ar iricxeba. 

s.s. `WiaTurmanganum~-s 2000 wlis oqtombris TveSi `safosto banki~-dan 

sesxad miRebuli aqvs 300,0 aTasi lari 1 Tvis vadiT, wliuri 36% 

sargebliT. `WiaTurmanganum~-ma sesxi droulad ver dafara, 17.04.03 wlamde, 

sazogadoebis mier sul dafarulia 176.5 aTasi lari, ris gamoc mas 

daericxa sargebeli da sauravic. kerZod, 2003 wlis 17 aprils 

urTierTSedarebis aqtis Tanaxmad, am periodisaTvis ZiriTad Tanxaze 

daricxulia sargebeli 271.6 aTasi lari, sauravi – 264.9 aTasi lari, 

kursTaSoris sxvaoba – 185.0 aTasi lari da davalianebam saerTo TanxiT 

Seadgina 845.0 aTasi lari. 

amasTan, 17.04.03. wels `safosto bank~-sa da `WiaTurmanganum~-s Soris 

gaformebulia `sesxis dafarvis SeTanxmeba~ 2003-2005 wlebSi, Tumca s.s. 

`WiaTurmanganumma~ sesxi aRniSnuli grafikiT ver dafara da mimdinareobs 

sasamarTlo dava. 

s.s. `saqarTvelos banki~-s centraluri filialidan 2000 wlis 27 

seqtembers 04_7/60 xelSekrulebiT safuZvelze `WiaTurmanganum~-s miRebuli 

aqvs sesxi 169,4 aTasi laris odenobiT 5 Tvis vadiT, 24%_iani wliuri 

sargebliT. `WiaTurmanganumi~-s mier sesxi dafarulia da 2004 wlis 1 

ivlisisaTvis naSTi ar ericxeba. 

s.s. `saqarTvelos bankis~ WiaTuris filialidan 2001 wlis 20 agvistos 

sakredito xelSekrulebis safuZvelze s.s. `WiaTurmanganums~ sesxis saxiT 

miRebuli aqvs 516.3 aTasi lari, risTvisac dagiravebuli iqna 5120 tona

98 

metalurgiuli koncentrati. sesxi aRebuli iyo erTi wlis vadiT, wliuri 

22% sargeblis daricxvis pirobiT. sesxi aRebuli iyo sabrunavi 

saSualebebis SesaZenad. 2002 wlis 31 agvistos sesxis dasafaravad 

realizebulia 525.8 aTasi laris giravnobis qveS arsebuli manganumis 

koncentrati, Tumca sasesxo davalianeba aRniSnuli periodisaTvis 508.9 

aTas lars Seadgenda. amdenad, 16.9 aTasi lari `saqarTvelos banki~-s 

WiaTuris filialis mimarT gadaxdilia zedmetad. amasTan, ver iqna 

warmodgenili s.s.`WiaTurmanganum~-sa da aRniSnul banks Soris 

urTierTSedarebis aqti 01.07.04-is mdgomareobiT. 

/danarTi #18/ 

X. moTxovnebisa da valdebulebebis SemowmebiT dadginda Semdegi: 

aRniSnuli sakiTxi 1.11.02 wlis mdgomareobiT, detaluradaa Seswavlili 

saqarTvelos kontrolis palatis 2002 wlis 7 noembris #793 brZanebiT s.s. 

`WiaTurmanganumis~ Semowmebis dros, razedac 2003 wlis 20 aprils 

Sedgenilia `s.s. `WiaTurmanganumis~ Tematuri Semowmebis aqti~. Semowmebam 

moicva yvela sabalanso angariSis mixedviT ricxuli valdebulebebi da 

moTxovnebi, Seswavlilia maTi warmoSobis safuZvlianoba da brunvaTa 

realoba. aRniSnulis gamo, mimdinare SemowmebiT, Seswavlas daeqvemdebara 

moTxovnebisa da valdebulebebis mdgomareoba 1.01.03 wlidan. 

1.01.03 wlis mdgomareobiT, yvela sabalanso angariSebis mixedviT, 

sxvadasxva fizikur da iuridiul pirebze debitorul davalianebad sul 

iricxeboda 4908.8 aTasi lari, anu 3259.3 aTasi lariT meti 1.01.02 welTan 

SedarebiT. 

amave periodSi – 1.01.03 wlis mdgomareobiT, kreditoruli davalianeba 

Seadgenda 57999.2 aTas lars, rac 11013.8 aTasi lariT metia 1.01.02 wlis 

monacemebTan SedarebiT, e.i. am periodSi sawarmos aralikviduroba 

gaizarda 7754.5 aTasi lariT. 

2004 wlis 1 ianvris mdgomareobiT, debitoruli davalianebis naSTi 

Seadgenda 4718.3 aTas lars, e.i. wlis ganmovlobaSi, debitoruli 

davalianeba Semcirda 190.0 aTasi lariT. 

1.01.04 wlis mdgomareobiT, kreditoruli davalianeba wina welTan 

SedarebiT gaizarda 5360.1 aTasi lariT da man Seadgina 63359.3 aTasi lari, 

rac imaze metyvelebs, rom 2003 wels sawarmo gaxda 5550.1 aTasi lariT 

nakleblikviduri.

99 

1.07.04 wlis mdgomareobiT, debitoruli davalianebis naSTma Seadgina 

5067.8 aTasi lari, e.i. 2004 wlis I naxevarSi debitoruli davalianeba 

gaizarda 349.5 aTasi lariT. 

1.01.04 wlidan 1.07.04 wlamde periodSi kreditoruli davalianeba 

gaizarda 2506.4 aTasi lariT da man 1.07.04 wlis mdgomareobiT, Seadgina 

65863.4 aTasi lari. e.i. 2004 wlis I naxevarSi sawarmos aralikviduroba 

kidev gaizarda 2156.9 aTasi lariT. 

debitoruli davalianebaTagan #45 sabalanso angariSze sazogadoebas 

umoZraod ericxeba 88.7 aTasi lari (el. energiis miwodeba sxvadasxva 

momxmareblebze), sxva sabalanso angariSze ricxul debitoruli 

davalianebebs ZiriTadad axasiaTebs zrdis tendencia, garda #76 

angariSisa. 

xandazmul debitoruli davalianebebis Seasmcireblad, s.s. 

`WiaTurmanganumis~ mier ar xorcielkdeba qmediTi RonisZiebebi. 

debitoruli davalianebebis mqone pirebTan umetes SemTxvevaSi, ar aris 

moxdenili angariSsworebaTa urTierTSedarebebi. 

analogiuri mdgomareobaa kreditoruli davalianebaTa mimarTac, mas 

TiTqmis yvela angariSis mixedviT axasiaTebs zrdis tendencia, garda 

angariSebisa #60/1 da #70. 

mimdinare SemowmebiT, analizs daeqvemdebara yvelaze msxvili debitor 

– kreditorebi da dadginda Semdegi:A 

(urTierToba S.p.s. àvtoSekeTeba-98~-Tan) s.s. `WiaTurmanganums~ 2001-2004 

wlebSi xelSekrulebebi hqonda gaformebuli Sps àvtoSekeTeba-98~-Tan 

sazogadoebis muSa-mosamsaxureTa samuSao adgilebamde transportirebis 

uzrunvelsayofad. pirveli xelSekruleba gaformebulia 2001 wlis 13 ivniss 

(ss `WiaTurmanganumis~ saxiT xels awers direqtori r. gocaZe, 

àvtoSekeTeba-98~-is saxiT misi direqtori v. masxaraSvili), meore 

xelSekruleba gaformebulia 2002 wlis 2 aprils (r. gocaZe, v. 

masxaraSvili), mesame xelSekruleba gaformebulia 2002 wlis 12 noembers (r. 

gocaZe, v. masxaraSvili). Semdegi xelSekruleba gaformebulia 2003 wlis 1 

ivniss da misi moqmedebis vada ganisazRvra 2004 wlis 1 ivnisamde (xels 

aweren ss `WiaTurmanganumis~ direqtorTa sabWos Tavmjdomare –ak. gurjiZe, 

reabilitaciis mmarTveli –g. leJava; v. masxaraSvili). yvela 

xelSekrulebaTa Sinaarsi TiTqmis identuria. am xelSekrulebaTa sagania 

ss `WiaTurmanganumis~ muSa-mosamsaxureTa avtosatransporto momsaxureba 

maT samuSao adgilebamde transportirebisaTvis.

100 

xelSekrulebaTa Tanaxmad (punqti #2), damkveTs (ss `WiaTurmanganums~) 

yovelTviurad unda gadaexada SemsruleblisaTvis (Sps àvtoSekeTeba-98~) 

gaweuli momsaxurebis Rirebuleba warmodgenili kalkulaciis mixedviT. 

amasTan, Semsrulebels mkacrad unda daecva `sazogadoebis~ mier micemuli 

svla-gezebi marSrutebis mixedviT. am xelSekrulebebSi ar aris 

gansazRvruli konkretuli svla-gezebis dasaxeleba kursirebis marSrutis 

CvenebiT, Sesasrulebeli svlagezis raodenoba TiToeul marSrutze, 

TiToeuli marSrutis kilometraJi kursirebis sawyisi da saboloo 

punqtebis miTiTebiT. amrigad, am xelSekrulebebiT SeuZlebelia 

momsaxurebis moculobis gansazRvra, Sesabamisad, xelSekrulebaSi ar aris 

miTiTebuli momsaxurebis anazRaurebis Rirebuleba da rogorc zemoT 

avRniSneT, is unda ganxorcielebuliyo warmodgenili kalkulaciis 

mixedviT. 

2003 wlis 3 ivniss gaformebuli xelSekrulebis 3.2 punqtis Tanaxmad, 

`damkveTi~ `Semsrulebelis~ 22 samuSao dReze momsaxurebis 

asanazRaurebeli Tanxis odenobas gansazRvravs yovelTviurad gaformebuli 

SeTanxmebis oqmis safuZvelze. xelSekrulebebSi ki ar aris miTiTeba imaze, 

Tu ra kriteriumebiT unda gansazRvruliyo momsaxurebis Rirebuleba 

SeTanxmebis oqmiT. 

2004 wlis 1 ivniss gaformebuli SeTanxmebis oqmiT (g. nikolaZe, ak. 

gurjiZe; v. masxaraSvili), 2003 wlis 3 ivniss gaformebuli xelSekrulebis 

moqmedebis vada gaugrZelda aRniSnuli saxis momsaxurebaze tenderis 

Catarebamde, Tumca es tenderi 26.12.04 wlis mdgomareobiT, ar Catarebula. 

buRalteriis mier warmodgenili cnobis mixedviT, 2001 wels 

Sesrulebul samuSaoebze Sps àvtoSekeTeba-98~-s angariS-faqtura 

warmodgenili aqvs 85028 larze, dakreditebulia 85028 lari, 2001 wels 

sazogadoebis mier anazRaurebulia 82028 lari. 

2002 wlis Sesrulebam angariS-faqturebis mixedviT Seadgina 90895 lari, 

sazogadoebis mier dakreditebulia 90896 lari, anazRaurebam Seadgina 50520 

lari, ris gamo naSTma 1.01.03 wlis mdgomareobiT, Seadgina 40376 lari. 

2003 wels angariS-faqturebi warmodgenili iyo 234317 larze, 

sazogadoebam aanazRaura 183338 lari da naSTma 1.01.04 wlis mdgomareobiT, 

Sps àvtoSekeTeba-98~ -is sasargeblod Seadgina 91354 lari. 

2004 wlis 1 noembramde S.p.s. àvtoSeketeba-98~-is mier warmodgenilia 

angariSfaqturebi gaweul momsaxureobaze – 682056 larze, maT Soris 30722 

lari 2003 wlis dekembris TveSi gaweul momsaxureobaze. `sazogadoebis~

101 

mier aRniSnuli moTxovna dakreditebulia da anazRaurebulia 599673 lari, 

sakredito naSTi Seadgens 173737 lars. 

rac Seexeba SemowmebiT dadgenil monacemebs, gvaqvs Semdegi mdgomareoba: 

Sps àvtoSekeTeba-98~-is mier warmodgenil angariS-faqturebs Tan ar 

erTvis gaweuli momsaxurebis damadasturebeli arc erTi dokimenti (Tumca 

xelSekrulebis Tanaxmad, mas Tan unda darToda Sesrulebul samuSaoTa 

xarjTaRricxva), sazogadoebis Sesabamisi struqturuli qvedanayofebis mier 

(romelTac emsaxurebaT `Semsruleblis~ transporti) unda momxdariyo 

mkacri aRricxvis sagzao furclebis (s.s.b) specialur JurnalSi 

registracia da damowmeba. ss `WiaTurmanganums~ ar gaaCnia dokumenturi 

safuZveli Semsruleblis mier faqtobrivad Sesrulebuli samuSaos 

moculobaze marSrutebis mixedviT, namuSevari dReebis da Sesrulebuli 

svla-gezis CvenebiT Tvis ganmavlobaSi. ufro metic, sazogadoebis 

meqanikuri saxelosnos da sawarmoo ganyofilebis ufrosebis axsna- 

ganmartebebidan irkveva, rom isini marSrutebze avtobusebis gamosvlis 

yoveldRiur Jurnalebsac ar awarmoebdnen, meqanikuri saxelosnos (mT. 

inJineri – zaza kakabaZe) mier informacia mZRolTa namuSevar dReTa Sesaxeb 

gadaicemoda zepirad, xolo TviT sazogadoebis administraciul korpusze 

mimagrebul avtobusis moZraobis aRricxva aravis mier ar aris nawarmoebi. 

amdenad daudgenelia, Tu ras efuZneboda Sps àvtoSekeTeba-98~-is 

momsaxurebis Rirebulebis gansazRvra. 

dadgenilia, rom sazogadoebas ar gaaCnia samsaxuri, romelic 

ganaxorcielebda erTian zedamxedvelobas avtobusebis moZraobaze 

marSrutebis mixedviT, ris gamoc mas ar aqvs marSrutebis zusti 

CamonaTvali svla-gezis sawyisi da saboloo punqtebis CvenebiT, 

marSrutebis sigrZe, Casatarebeli svla-gezebis raodenoba TiToeul 

marSrutze da maTi grafiki. sazogadoebas ar Seudgenia kalkulacia, rac 

SeiZleboda safuZvlad dadeboda svla-gezis Rirebulebis gansazRvras 

calkeuli marSrutebis mixedviT. 

sakiTxis Seswavlisas, Sps àvtoSekeTeba-98~-ma nebayoflobiT warmoadgina 

2001 da 2004 wlis kalkulaciebi marSrutebis mixedviT muSa-mosamsaxureTa 

gadayvanaze. 

2001 wels kalkulaciebi Sedgenilia 25 marSrutze, kalkulacia 

Sesrulebulia mT. buRalter l. kapanaZis mier da damowmebulia direqtor 

v. masxaraSvilis mier, xolo 2004 wels kalkulacia Sesrulebulia 20 

marSrutze. kalkulaciebis analiziT irkveva, rom isini Sedgenilia

102 

arazustad da maTSi momsaxurebis Rirebuleba gazrdilia xelovnurad. 

magaliTad, `jalaurTa-SuqruTis maRaros~ svla-gezis sigrZed 2001 wlis 

kalkulaciaSi naCvenebia 73,3 km (sam svla-gezze-220km), 2004 wels 

kalkulaciis mixedviT ki igive manZili gansazRvrulia 58 km-iT (sul –174,0 

km). am SemTxvevaSi gansxvaveba manZilSi Seadgens 46,0 km-s. 2001 wels 

kalkulaciaSi, 1 l benzinis sawvavis Rirebulebad aRebulia 1 lari dRg-s 

gareSe, roca am periodSi 1 l benzinis sabazro Rirebuleba dRg-s gareSe 

meryeobda saSualod 0,72-0,75 laris farglebSi. benzinis Rirebulebis 

gazrdiT, yvela marSrutebze (25 marSruti) momsaxurebis saerTo 

Rirebuleba gazrdilia 11,335 lariT mxolod erT TveSi, rac welze 

gaangariSebiT, saSualod Seadgens 136,02 aTas lars. 

Tu mxedvelobaSi miviRebT imas, rom kalkulaciis 14-e da 16-e muxlebiT 

gaTvaliswinebulia mogebis 20%-iani norma da dRg-s 20%-iani ganakveTi, 

miviRebT, rom mxolod benzinis Rirebulebis gazrdiT, 2001 wlis 

kalkulaciebiT, momsaxurebis saerTo Rirebuleba xelovnurad gazrdilia 

195868 lariT. e.i. Tu 2001 wlis satransporto momsaxureba gaweuli iqneboda 

mTliani moculobiT yvela marSrutze, maSin sazogadoebas mouwevda 

kalkulaciiT gansazRvruli zedmeti Tanxis (195868 laris) gadaxda. iqidan 

gamomdinare, rom 2001 wels momsaxureba gaweuli iqna mxolod ramodenime 

marSrutze, kalkulaciebiT gansazRvruli mTliani Rirebuleba 

sazogadoebas ar gadauxdia (am wels momsaxurebis Rirebulebam sul 

Seadgina 85028 lari). 

aseve, gazrdilia kalkulaciis sxva calkeuli muxlebiT gansazRvruli 

xarjebis Rirebuleba, maT Soris: avtobusis amortizaciis, saburavebis 

amortizaciis, teqnikuri momsaxurebis da sxva. 

analogiuri darRvevebiTaa Sedgenili 2001 wlis yvela kalkulacia, rac 

imaze miuTiTebs, rom kalkulaciiT gansazRvruli momsaxurebis Rirebuleba 

xelovnuradaa gazrdili, Tumca kalkulaciebis Sedgena xarjTa 

parametrebis zusti dacviT (maT Soris: manZilis, benzinis Rirebulebis, 

amortizaciis normebis), siZneles ar warmoadgenda arc Sps àvtoSekeTeba- 

98~-isa da arc `WiaTurmanganumisaTvis~. 

Semowmebis periodSi ver iqna warmodgenili 2002 da 2003 wlis 

kalkulaciebi da amdenad gaurkvevelia, Tu ris safuZvelze xorcieldeboda 

angariSsworeba Semsrulebelsa da damkveTs Soris. aRniSnuli sakiTxi 

damatebiTi Seswavlis sagania.

103 

Sps àvtoSekeTeba-98~-is mier Sedgenili 2004 wlis kalkulaciebis 

analiziT dgindeba, rom am SemTxvevaSic kalkulaciebiT usafuZvlodaa 

gazrdili momsaxurebis Rirebuleba, Tumca 2001 wlis kalkulaciebisagan 

gansxvavebiT –naklebad. kerZod, am SemTxvevebSic gazrdilia zogierTi 

svla-gezis kilometraJi, gazrdilia benzinis xarjvis norma: kalkulaciis 

mixedviT, 100 km-ze benzinis xarjvis normad aRebulia 42 litri, Tumca 

benzinis maqsimaluri xarji teqnikuri normebT ПАЗ –is markis 

avtobusebisaTvis Seadgens 36+5%=37,8 litrs. aseve, gazrdilia (Tumca 

umniSvnelod) benzinis Rirebulebac –kalkulaciiT is Seadgens 0,89 lars 1 

litr benzinze dRg-s gareSe, roca amave periodebSi benzini ss 

`WiaTurmanganums~ 1 litri SeZenili aqvs 0,86 - 0.9 larad d.R.g.-s CaTvliT. 

met-naklebad gazrdilia xarjebi kalkulaciis sxva muxlebis mixedviTac. 

amrigad, SeiZleba davaskvnaT, rom 2004 wlis kalkulaciebiT, danaxarjebi 

naCvenebia metobiT. 

amavdroulad, Sps àvtoSekeTeba-98~-is mier ss `WiaTurmanganumze~ 

gaweuli avtosatransporto momsaxurebis finansur-ekonomikuri Sedegebis 

dadgenis mizniT, sarevizio jgufi sxva monacemebis uqonlobis gamo, 

daeyrdno warmodgenil kalkulaciebs (Tundac metobiT gansazRvruls) da 

warmodgenili dokumentaciebis analiziT da warmoebuli gaangariSebis 

safuZvelze daadgina Semdegi: 

rogorc avRniSneT, 2004 wels kalkulaciebi Sedgenilia 20 marSrutze, 

nacvlad 2001 wlis 26 marSrutisa, Tumca monacemebi 2004 wlis 

Sesrulebuli marSrutebis zust raodenobaze, ss `WiaTurmanganums~ ar 

gaaCnia. sazogadoebis struqturuli erTeulebis, kerZod, Semdegi 

maRaroebis: mRvimevis, patariZis, wereTlis, perevisis, darkveTis, SuqruTis 

direqtorebis, agreTve centraluri damyvani fabrikis ufrosis axsna- 

ganmartebebiT irkveva, rom muSa-mosamsaxureTa gadayvanaze Sps 

àvtoSekeTeba-98~-is avtobusebis mier Sesrulebuli svla-gezebis aRricxva 

xdeboda specialurad gaxsnil JurnalebSi, avtobusebis kursirebis bolo 

punqtSi. amrigad aRricxuli monacemebiT Sedgenili cnobebi, yoveli Tvis 

bolos gaicemoda mZRolebze, sadac miTiTebuli iyo namuSevari dReTa 

raodenoba da Sesrulebuli svla-gezebi. avtobusTa momsaxurebis 

miTiTebuli meTodiT aRricxva ar swarmoebda avtomeqanikur saamqroSi da 

sazogadoebis administraciaSi, maT mier cnobebi gaicemoda 

dausabuTebulad (zepirad).

104 

Sps àvtoSekeTeba-98~-is avtoparkis mier 2004 wels ss `WiaTurmanganumis~ 

momsaxureobaze ganxorcielebuli marSrutebis da Sesrulebuli svla-gezis 

raodenobis dadgenisaTvis, sarevizio jgufma ixelmZRvanela sazogadoebis 

struqturuli qvadanayofebidan mowodebuli xelmowerebiT dadasturebuli 

cnobebisa da maT xelmZRvanelTa mxridan warmodgenili axsna-ganmartebebiT. 

aRniSnulze dayrdnobiT Sedgenili iqna 2004 wlis 10 TveSi 

Sesrulebuli marSrutebis raodenobisa da gaweuli momsaxureobis 

Rirebulebis gaangariSebis cxrilebi. Sesrulebulad CaTvlil TiToeul 

marSrutze momsaxurebis Rirebuleba ganisazRvra àvtoSekeTeba-98~-is mier 

2004 wlisaTvis winaswar Sedgenili kalkulaciebis mixedviT. aRniSnuli 

cxriliT 2004 wlis 10 TveSi gansazRvrul da angariS–faqturebSi naCveneb 

Sesrulebul samuSaoTa moculobebs Soris sxvaobaa. kerZod, cxrilis 

monacemebTan SedarebiT, angariS–faqturebSi metobiT aris naCvenebi 193.4 

aTasi lari (maT Soris: 2004 wlis ianvarSi – 4201 lari, TebervalSi – 6174 

lari, martSi – 23312 lari, aprilSi – 18685 lari, maisSi – 8522 lari, 

ivnisSi – 23384 lari, ivlisSi – 34736 lari, agvistoSi – 29671 lari, 

seqtemberSi – 13177 lari, oqtomberSi – 31564 lari), riTac amave TanxiT 

usafuZvlodaa gazrdili s.s. `WiaTurmanganumis~ xarjebi. aRniSnul daskvnas 

ar eTanxmeba s.s. `WiaTurmanganumis~ xelmZRvaneloba da S.p.s. àvtoSekeTeba- 

98~-is direqtori r. masxaraSvili. maTi ganmartebiT, sarevizio jgufis mier 

Sedgenili cxrilebi ar moicaven Sesrulebul marSrutTa zust raodenobas, 

radganac maTSi ar aris asaxuli damatebiTi marSrutebi da svlagezebi, maT 

Soris SabaT–kviras. amavdroulad, angariS–faqturebis gaformebisas 

gamoyenebuli araa winaswar Sedgenili 2004 wlis kalkulaciebi, aramed 

koreqtirebuli yovelTviuri kalkulaciebi, radganac saangariSo periodSi 

sawvavis fasi mniSvnelovnad maRali iyo, vidre es winaswar Sedgenil 

kalkulaciebSia naCvenebi. 

zemo aRniSnulis gamo, angariS–faqturebisa da SeTanxmebis oqmebis 

gaformeba nawarmoebia faqtobrivad gaweuli danaxarjebis mixedviT, Tumca 

Sesabamisi dokumentebi sarevizio periodSi sazogadoebam ver warmoadgina 

im motiviT, rom isisni inaxeba S.p.s. àvtoSekeTeba 98~-Si. 

amrigad, S.p.s. àvtoSekeTeba 98~-is mier s.s. `WiaTurmanganumisaTvis~ 2004 

wlis 10 TveSi Sesrulebulad naCveneb 651.3 aTasi laris samuSaoTa 

realobis dadgenis da sarevizio jgufis mier SesrulebaSi zedmetad 

CaTvlili 193.4 aTasi laris dazustebis mizniT, aucilebelia Semxvedri 

Tematuri Semowmebis Catareba S.p.s. àvtoSekeTeba 98~–Si saqarTvelos

105 

finansTa saministros sagadasaxado departamentis finansuri policiis mier, 

ris Semdeg dazustdeba SesrulebaSi zedmetad aRebuli Tanxis odenoba da 

dadgindeba xarjebis usafuZvlo gazrdaSi braleuli pirebi. 

(urTierToba S.p.s. “kavtransservisTan” da S.p.s. “orionTan”) saaqcio 

sazogadoeba “WiaTurmanganums” 2001-2004 wlebSi momxmareblebTan 

gaformebuli xelSekrulebis safuZvelze, aRebuli hqonda valdebuleba 

momxmareblisaTvis marganecis koncentratis (SemdgomSi – koncentratis) 

FOB foTis an FOB baTumis pirobiT miwodebaze. sazogadoebaSi 

warmodgenili masalebis Tanaxmad, koncentratis gadazidvaze 

saeqspeditoro momsaxureba aRniSnul wlebSi ganxorcielebuli aqvs S.p.s. 

“kavtransserviss” da S.p.s. “orions”. sazogadoebaSi ver iqna warmodgenili 

aRniSnul iuridiul pirebTan gaformebuli xelSekrulebebi saeqspeditoro 

momsaxurebaze. sazogadoebis aRmasrulebeli direqtoris ak. gurjiZis 

sityvieri ganmartebiT, saeqsportod miwodebuli koncentratis 

transportirebis, tvirTis gacilebis, ganbaJebis, tvirTis Senaxva-movlisa 

da gemSi CatvirTvis pasuxismgebloba dakisrebuli hqonda saeqspeditoro 

firmebs, am SemTxvevaSi – S.p.s. “kavtransserviss” da S.p.s. “orions”. rogorc 

SemowmebiT dadginda, 1 tona koncentratis saeqspeditoro momsaxurebaze 

miTiTebul organizaciebs miRebuli aqvT 12-13 aSS dolaris eqvivalenti 

larebSi, Tumca aRniSnulze kalkulacia an ekonomikuri gaangariSeba 

“WiaTurmanganumSi” ar warmoudgeniaT da daudgenelia am Tanxis 

gansazRvris dokumenturi safuZveli. aqve unda mieTiTos imaze, rom 

“WiaTurmanganums” saeqspeditoro momsaxurebis Sesyidvaze tenderi ar 

Cautarebia. aRsaniSnavia is garemoebac, rom S.p.s. “kavtransservisis” da S.p.s. 

“orionis” direqtori erTi da igive pirovnebaa (batoni z. aleqsandria) da 

orive sazogadoeba registrirebulia erT misamarTze (q. Tbilisi, WavWavaZis 

gamziri #41 a ). warmodgenili masalebis SeswavliT dadginda, rom S.p.s. 

“kavtransserviss” ss “WiaTurmanganumisaTvis” saeqspeditoro momsaxureba 

(SemdgomSi – momsaxureba) gaweuli aqvs 2000, 2001 da 2002 wlebSi, xolo 

S.p.s. “orions” – 2002, 2003 da 2004 wlebSi. e.i. 2002 wels momsaxureba 

warmoebda z. aleqsandrias mmarTvelobaSi arsebuli orive organizaciis 

mier. z. aleqsandrias “WiaTurmanganumSi” licenzia saerTaSoriso 

gadazidvaze ar warmoudgenia. 

warmodgenili dokumentebis SemowmebiT dgindeba Semdegi:

106 

2001 wels sazogadoebis mier FOB foTis pirobiT eqsportze 

realizebulia 31600 tona koncentrati (sazogadoebaSi warmodgenili 

buRaltruli dokumentebis mixedviT), romlis trasnportirebaze 

momsaxureba gaweuli aqvs S.p.s. “kavtransserviss”, pirveladi dokumentebi ki 

warmodgenilia transportirebuli tvirTis mxolod nawilze (13000 tonaze), 

kerZod: 

ss “WiaTurmanganumSi” arsebuli 2001 wels marganecis koncentratis 

realizaciis amsaxveli sabuRaltro wigni daSlili da arasrulyofilia, 

ris gamo is ar asaxavs gaweuli sameurneo saqmianobis srul cikls. 

`sazogadoebis~ buRalteriaSi ver iqna moZiebuli `kavtranservisis~ mier 

marganecis koncentratis saeqspeditoro momsaxureobis Rirebulebis 

realobis amsaxveli srulyofili pirveladi dokumentacia. warmodgenili 

iqna mxolod `kavtransservisis~ ## 3, 4, 5, 6 invoisi (angariS–faqtura) 

gaweuli saeqspeditoro momsaxureobaze, TanxiT – 327894 lari (13000 

tonaze), romlis mixedviT 1 tona `koncentratis~ saeqspeditoro 

Rirebulebad invoisSi miTiTebulia 12 aSS dolaris eqvivalenti erovnul 

valutaSi. 

sxva monacemebis ar ararsebobis gamo, 2001 wels gaweul 

momsaxureobaze, sarevizio jgufi daeyrdno buRalteriis mier warmodgenil 

analizuri aRricxvis baraTis erTaderT monacems. 

analizuri aRricxvis baraTis mixedviT, 2001 wels S.p.s. 

`kavtransservisis~ mier gaweul momsaxureobad, s.s. `WiaTurmanganums~ 

aRiarebuli aqvs 799336 larze, imave wels anazRaurebulia 776061 lari, 

sakredito naSTad dafiqsirebulia 23305 lari. 

analogiurad, arasruli dokumenturi masalaa daculia `sazogadoebis~ 

buRalteriaSi `kavtransservisis~ mier 2002 wels gaweuli momsaxureobis 

Sesaxeb. am monacemebis mixedviT, 2002 wels `kavtranservisis~ mier 

saeqspeditoro momsaxureoba gaweuli aqvs eqsportze realizebuli 17848 

tona `koncentratis~ transportirebisaTvis, razedac warmodgenilia: 

– invoisi #1 05.02.02 wlis – 9348 tona koncentratis eqspeditorobaze, 

TanxiT 246799 larze. 

– invoisi #2 05.04.02 wlis – 5494.7 tona koncentratis eqspeditorobaze, 

TanxiT 147172 larze. 

amasTan s.s. `WiaTurmanganums~ maisis Tvis memorialSi dakreditebuli 

aqvs marganecis saerTaSoriso transportireba TanxiT 79740 laris (3000

107 

tona), Tumca S.p.s. `kavtranservisis~ invoisi gaweul momsaxureobaze 

moZiebuli ver iqna. 

sul `kavtranservisis~ mier gaweuli momsaxureobis odenoba Seadgens 

473711 lars, rac mTlianad aris dakreditebuli `sazogadoebis~ mier. 2002 

wels anazRaurebulia 160546 lari, xolo 2003 wels – 358315 lari, sul – 

518861 lari. 2001 wlis sakredito naSTis gaTvaliswinebiT (23305 lari), 

zedmetad aris gadaxdili 21845 lari. aqve unda aRiniSnos, rom 2001 wlis 27 

dekembers `sazogadoebis~ mier sagadasaxado davaleba #57-iT 

`kavtranservisze~ gadaricxulia 19000 lari, riTac unda Semcirebuliyo 

2001 wlis sakredito naSTi, rac ar ganxorcielebula. aRniSnulis 

gaTvalisiwnebiT, S.p.s. `kavtransserviss~ zedmetad (usafuZvlod) aqvs 

miRebuli 40845 lari (21845 lars + 19000 lari). 

amdenad, arasruli pirveladi sabuRaltro dokumentaciebis SeswavliT 

dgindeba, rom S.p.s. `kavtransserviss~ zedmetad aunazRaurda 40845 lari. 

2002 wels S.p.s. òrionis~ meSveobiT eqsportze gadatvirTuli 

marganecis koncentratis saespeditoro momsaxureobis Rirebulebis, 

moculobisa da sazogadoebis mier anazRaurebuli Tanxis realobis 

SemowmebiT dadgenilia, rom: 

ss “WiaTurmanganumi”-s direqtor l. xvedeliZes da S.p.s. “orionis” 

direqtor z. aleqsandrias mier xelmowerili Sedarebis aqtis Tanaxmad, 

2002 wlis 1 ianvridan amave wlis 20 neombramde S.p.s. “orions” ss 

“WiaTurmanganumisaTvis” gaweuli aqvs Semdegi moculobis saeqspeditoro 

momsaxureba: 

- 2002 wlis 7 ivniss – 3000 tona kocentratis saeqspeditoro 

momsaxureba, TanxiT – 79920 lari; 

- 2002 wlis 20 ivniss – 5800 tona koncentratis saeqspeditoro 


- 2002 wlis 20 ivniss – 5800 tona koncentratis saeqspeditoro 


- 2002 wlis 1 ivliss – 5800 tona koncentratis saeqspeditoro 


- 2002 wlis 1 agvistos – 5800 tona koncentratis saeqspeditoro 


- 2002 wlis 1 noembers – 1000 tona koncentratis saeqspeditoro 

momsaxureba, TanxiT – 23837 lari.

108 

am aqtis mixedviT, sul gadazidul 27200 tona koncentratze, 

momsaxurebis Rirebuleba Seadgens 719021 lars. 

amave aqtis Tanaxmad, S.p.s. “orionis” mier gaweul momsaxurebaze ss 

“WiaTurmanganums” gadaxdili aqvs: 

- 06.06.02-Si – 124040 lari; 

- 20.06.02-Si – 47000 lari; 

- 21.06.02-Si – 107512 lari; 

- 24.06.02-Si – 111888 lari; 

- 10.07.02-Si – 74240-32000=42240 lari (32000 lari aris sesxis Tanxa); 

- 13.07.02-Si – 35000 lari; 

- 23.07.02-Si – 153000 lari; 

- 30.07.02-Si – 41720 lari; 

- 19.08.02-Si – 29200 lari; 

- 08.11.02-Si – 24145 lari 

sul – 715745 lari. 

gaweuli momsaxureobis Rirebulebis da gadaziduli tvirTis 

faqtobrivi odenobis dasadgenad sarevizio jgufma ixelmZRvanela S.p.s. 

òrionis~ analizuri aRricxvis baraTiT, radganac warmodgenil angariS– 

faqturebi da analizuri aRricxvis baraTis monacemebi aRricxulia 

rogorc memorialSi, aseve mTavar wignsa da mis safuZvelze Sedgenil 

wliur balansebSi. 2002 wels eqsportze realizebuli koncentratis 

Sesaxeb arsebuli monacemebis urTierTSedarebiT dadgindeba, Semdegi: 

1. sazogadoebas – pirveli valdebuleba S.p.s. òrionis~ mimarT 

marganecis koncentratis saeqspeditoro momsaxureobaze baraTSi 

aRiarebuli aqvs 2002 wlis ivlisSi, TanxiT 154363 laris odenobiT, rac 

dafiqsirebulia memorialSi da mTavar wignSi da eyrdnoba S.p.s. òrionis~ 

mier warmodgenil angariSfaqturas (invoisi). amasTan, gadaziduli 

produqciis moculoba – 5800 tona, edreba realizaciis ganyofilebis 

monacemebs. aRniSnulis gamo, 5800 tonis 154365 laris saeqspeditoro 

momsaxureoba dadasturebulia pirveladi sabuRaltro dokumentaciiT; 

2. sazogadoebas Semdegi valdebuleba S.p.s. òrionis~ mimarT marganecis 

koncentratis saeqspeditoro momsaxureobaze analizuri aRricxvis baraTSi 

aRiarebuli aqvs TanxiT 153000 laris odenobiT, gadatvirTuli 5800 tona 

produqciaze. misi realoba dasturdeba zemoT aRniSnuli pirveladi 

dokumentaciis mixedviT;

109 

3. sazogadoebis Semdegi valdebuleba S.p.s. òrionis~ mimarT marganecis 

koncentratis saespeditoro momsaxureobaze, analizuri aRricxvis baraTSi 

dafiqsirebulia 141543 laris odenobiT, gadatvirTulia 5800 tona 

produqcia. misi realoba agreTve dasturdeba amave sabuRaltro 

dokumentaciis mixedviT. 

4. sazogadoebis Semdegi valdebuleba S.p.s. òrionis~ mimarT marganecis 

koncentratis saeqspeditoro momsaxureobaze, analizuri aRricxvis baraTSi 

dafiqsirebulia 150684 laris odenobiT. am SemTxvevaSic gadatvirTulia 

5800 tona produqcia, misi realoba dasturdeba sabuRaltro dokumentaciis 

mixedviT. 

5. sazogadoebis Semdegi valdebuleba S.p.s. òrionis~ mimarT 

analizuri aRricxvis baraTSi dafiqsirebula 140696 laris odenobiT, 

Tumca aRniSnuli moculoba ar aris aRricxuli pirvelad sabuRaltro 

dokumentebSi, arc mTavar wignSi, araa asaxuli arc Sedarebis aqtSi, aseve, 

es monacemebi ar gaaCniaT arc realizaciis ganyofilebasac. amdenad, is 

aRricxulia usafuZvlod. 

amdenad dadgenilia, rom S.p.s. òrionis~ analizuri aRricxvis baraTSi 

asaxuli momsaxureobis Rirebulebidan dasabuTebulia mxolod 599590 

laris momsaxureoba. 

amasTan, pirveladi sabuRaltro dokumentebis SeswavliT dgindeba, rom 

s.s. `WiaTurmanganumsa~ da S.p.s. òrions~ Soris 2002 wlis 

urTierTSedarebis aqtSi S.p.s. ìani Sarize~ realizebuli 3000 tona 

koncentratis gadazidvis saeqspeditoro momsaxureobis Rirebuleba 79920 

lari odenobiT, (romelic CaiTvala s.s. `WiaTurmanganumze~ gaweuli 

momsaxureobis Rirebulebad), s.s. `WiaTurmanganums~ ar unda eRiarebina 

Semdegi garemoebaTa gamo: S.p.s. ìan SarTan~ gaformebuli xelSekrulebis 

Tanaxmad, S.p.s. ìan Sars~ tvirTi miewoda adgilze, razedac gamowerili 

iqna sagadasaxado angariS–faqtura #243675, seria àa-99~, 2002 wlis 22 

ivniss, 3000 tona koncentratze, RirebulebiT – 398801 lari d.R.g.-s CaTvliT. 

RirebulebaSi ar aris CarTuli transportirebis Rirebuleba. gaformebuli 

xelSekrulebis mixedviT, transportirebas da masTan dakavSirebuli xarji 

unda aenazRaurebina S.p.s. ìan Sars~ damoukideblad. amdenad, S.p.s. 

òrionis~ moTxovna s.s. `WiaTurmanganumis~ mimarT 79920 laris Rirebulebis 

momsaxureobis aRiarebaze, usafuZvloa da igi ar unda dafiqsirebuliyo 

Sedarebis aqtSi.

110 

amave Sedarebis aqtis mixedviT, S.p.s. òrionis~ mier gaweulia 

momsaxureoba S.p.s. `talis~ koncentratis gadazidvaze. kerZod, 2002 wlis 1 

noembers gadazidulia 1000 tona koncentrati, romlis saeqspeditoro 

Rirebulebad naCvenebia 23837 lari. aRniSnuli Tanxa gadaxdili aqvs TviT 

S.p.s. `tals~. miTiTebuli operacia buRaltrulad asaxulia s.s. 

`WiaTurmanganumSi~. amdenad, S.p.s. `talze~ 1000 tona marganecis 

koncentratis saeqspeditoro momsaxureoba, romlis sidide Seadgens 23837 

lars, SemowmebiT dasturdeba. 

amrigad, 2002 wels S.p.s. òrionis~ mier s.s. `WiaTurmanganumisaTvis~ 

koncentratis gadazidvaze gaweuli momsaxureobis saerTo Rirebuleba, rac 

dasturdeba dokumentalurad, Seadgens 623427 lars (599590+23837) da ara 

719021 lars, rogorc es Sedarebis aqtSia mocemuli. 

s.s. `WiaTurmanganumis~ pirveladi sabuRaltro dokumentaciebis 

analiziT dadasturebulia, rom 2002 wels S.p.s. òrionisaTvis~ 

anazRaurebulia 747745 lari, maT Soris, 32 aTasi lari gadaxdilia sesxis 

dasafaravad, e.i. 747745 laridan, S.p.s. “orionis” mier uSualod 2002 wels 

gaweulad naCveneb momsaxurebaze gadaxdilia 715745 lari. 

amavdroulad, buRalteriaSi moZiebuli 15.08.02 wlis #58 sagadasaxado 

davalebiT, S.p.s. “orionis” da S.p.s. “flagmanis” moTxovniT, 36400 lari 

gadaricxulia ss “foTis sazRvao-savaWro navsadgurSi”, saidanac 32000 

lari unda gatarebuliyo S.p.s. “orionis” baraTze, xolo 4400 lari – S.p.s. 

“flagmanis” baraTze. aRniSnuli Tanxidan S.p.s. “flagmanis” baraTze 

gatarda 4400 lari da igi dResac sazogadoebas ericxeba debitorad. rac 

Seexeba 32000 lars, is S.p.s. “orionis” baraTze ar gatarebula da 

aRniSnuli TanxiT ar Semcirebula S.p.s. “orionis” sasargeblod ricxuli 

davalianeba. amrigad, S.p.s. “orionisaTvis” 2002 wels sul gadaxdilia 

715745+32000=747745. imdenad, ramdenadac S.p.s. “orions” 2002 wels sxva 

valdebuleba ar hqonia “WiaTurmanganumi”-s winaSe, garda saeqspeditoro 

momsaxurebisa, 2002 wels gadaxdili 747745 lari unda CaiTvalos, rogorc 

am wels gaweulad naCveneb momsaxurebaze gadaxdili Tanxa. 

amdenad dadgenilia, rom 2002 wlis s.s. `WiaTurmanganumis~ mier S.p.s. 

òrionze~ anazRaurebulia 747745 lari, nacvlad 623427 larisa. e.i. 

usafuZvlod gadaxdilia 124318 lari. 

analogiuri mdgomareobaa 2003 wels S.p.s. “orionis” saeqspeditoro 

momsaxurebis xarjebis aRricxvis, dakreditebisa da gadaxdis saqmeSi. 

kerZod, sazogadoebaSi warmodgenili cnobebis Tanaxmad, 2003 wels ss

111 

“WiaTurmanganums” realizebuli aqvs eqsportze 30000 tona koncentrati, 

romelTa saeqspeditoro momsaxureoba gaweuli aqvs S.p.s. òrions~ 

realizaciis sabuRaltro dokumentebis mixedviT, 2003 wels 

saeqspeditoro momsaxurebaze S.p.s. “orions” angariS–faqturebi 

warmodgenili aqvs: 

- 04.04.03 wels #1/03 invoisi 6000 tona koncentratis transportirebaze 

WiaTura-foTis mimarTulebiT, momsaxurebis Rirebuleba – 143880 lari; 

- 13.06.03 wlis #2/05 invoisi 10000 tona koncentratis transportirebaze 

WiaTura-foTis mimarTulebiT gemze “bergeni”, momsaxurebis 

RirebulebiT – 172400 lari; 

- 14.06.03 wlis #1/04 invoisi 3000 tona koncentratis transportirebaze, 

momsaxurebis RirebulebiT – 84045 lari; 

- 14.06.03 wlis #2/04 invoisi 1500 tona koncentratis transportirebaze, 


- dekembris Tvis memorialSi (debeti 7390/11 da krediti 3110/12) 

dakreditebulia S.p.s. “orionis” momsaxureba 292565 laris, 10500 tona 

koncentratis transportirebaze. aRniSnulis safuZvlad CaTvlilia: 

a) 25.07.03 wlis #3/04 invoisi 3500 tona koncentratis transportirebaze, 


b) 21.08.03 wlis #5/04 invoisi 3500 tona koncentratis transportirebaze 

WiaTura-foTis mimarTulebiT – gemi “emeraldi”, momsaxurebis 

RirebulebiT – 97825 lari; 

g) 25.07.03 wlis #4/04 invoisi 3500 tona koncentratis transportirebaze 

WiaTura-foTis mimarTulebiT – gemi “diamondi”, momsaxurebis 

RirebulebiT – 97370 lari. 

amrigad, zemoTaRniSnuli dokumentebis mixedviT, 2003 wels S.p.s. 

“orionis” saeqspeditoro momsaxurebiT transportirebuli koncentratis 

moculobad CaTvlilia 31000 tona, S.p.s. “orionis” mier damowmebuli 

invoisebis safuZvelze. amave invoisebis mixedviT, momsaxurebis 

Rirebulebad “WiaTurmanganumi”-s mier aRiarebuli da dakreditebulia 

734912 lari. 

ss “WiaTurmanganumma” S.p.s. “orions” 2003 wels aunazRaura 887931 

lari, e.i. S.p.s. “orionze” zedmetad gaica 148516 lari, ris gamoc amave 

TanxiT usafuZvlod gaizarda s.s. “WiaTurmanganumi”-s xarjebi.

112 

amrigad, 2002-2003 wlebSi S.p.s. `kavtransservisze~ usafuZvlod 

(zedmetad) gadaxdilia 40845 lari, S.p.s. òrionze~ – 272834 lari, sul 

orive pirze – 313679 lari. amasTan, 01.07.04-is mdgomareobiT, s.s. 

`WiaTurmanganums~ S.p.s. òrioni~ ericxeba kreditorad 50487 larze. s.s. 

`WiaTurmanganumi~-s xelmZRvanelobis mier ver iqna ganmartebuli Tanxebis 

gadaxdis motivi. 

SezRuduli pasuxismgeblobis sazogadoeba “gio da kompanias” 

(direqtori u. ionaniZe, mindobili piri m. abesaZe) da saaqcio sazogadoeba 

“WiaTurmanganums” (reabilitaciis mmarTveli g. leJava da generaluri 

direqtori r. gocaZe) Soris sanotaro aqtiT (reestrSi registraciis #1- 

342/8) gaformebuli iqna sasesxo xelSekruleba. xelSekrulebiT 

“gamsesxebeli” (S.p.s. “gio da kompania”) 2002 wlis 5 ivniss gaasesxebs da 

“msesxebeli” (ss “WiaTurmanganumi”) sesxulobs 200000 aSS dolars (444000 

lars). 

“msesxebeli” valdebulia “gamsesxebels” sesxi daubrunos Tanxis 

miRebidan ori Tvis vadaSi, 2002 wlis 25 agvistomde, sesxis sargebeli 

ganisazRvra wliuri 36%-is saprocento ganakveTiT. 

SesaZlebelia “msesxeblis” mier sesxis da masze daricxuli saprocento 

sargeblis gadaxda 45%-iani marganecis koncentratis miwodebiT: 1% - 1,2 aSS 

dolaris RirebulebiT (45×1,2) “gamsesxeblis” mier miTiTebul mimRebze, 

foTis portSi gadatvirTvis pirobiT. 

“msesxeblis” mier am xelSekrulebiT gaTvaliswinebuli gadasaxdeli 

Tanxebis vadaSi gadauxdelobis SemTxvevaSi davalianebis Tanxas ericxeba 

sauravi yovel vadagadacilebul dReze gadauxdeli Tanxis 0,4 procentis 

odenobiT, rac weliwadze gaangariSebiT Seadgens 146%-s, rac maRali 

saijaro sanqcia da am odenobis sauravis daricxviT, s.s. `WiaTurmanganumis~ 

davalianeba kompaniis winaSe yovelwliurad TiTqmis 2.5 jer izrdeba. 

sasesxo urTierTobaze sazogadoebas ar aqvs gaformebuli srulyofili 

analizuri aRricxvis baraTi, urTierTangariSsworebis aqti ar 

warmoudgenia da amdenad ucnobia sasesxo valdebulebebze angariSsworebis 

faqtobrivi mdgomareoba da daricxuli sargeblisa da sauravis odenoba 

1.07.04 wlis mdgomareobiT (sarevizio periodSi sazogadoebas sesxis da 

sauravis Tanxa ar daufaravs). 

zemoT aRniSnuli xelSekrulebiT gaTvaliswinebuli valdebulebebi 

uzrunvelyofilia giravnobis xelSekrulebiT, romlis ZaliTac

113 

dagiravebulia 5000 tona metalurgiuli manganumis koncentrati. giravnobis 

sagnis fasi mxareebis SeTanxmebiT, gansazRvrulia 270000 aSS dolaris 

eqvivalentiT erovnul valutaSi, anu 594400 lariT. 

momdevno xelSekrulbiT, romelic gaformebulia 2002 wlis 9 oqtombers 

(reestrSi registraciis #1-6976) “gamsesxebelma” gaasesxa da “msesxebelma” 

isesxa 80000 aSS dolari (172800 lari) eqvsi Tvis vadiT, 2003 wlis 9 

aprilamde. sasesxo xelSekrulbiT, sesxis sargebeli gansazRvrulia 

saprocento ganakveTiT wliurad 1-%-iT. sxva pirobebi wina xelSekrulebis 

identuria. am SemTxvevaSic valdebulebebi uzrunvelyofilia giravnobis 

xelSekrulbiT, romlis ZaliTac dagiravebulia 3000 tona metalurgiuli 

manganumis koncentrati da mxareTa SeTanxmebiT, giravnobis sagnis fasi 

gansazRvrulia 172000 aSS dolaris eqvivalentiT erovnul valutaSi – 

349920 lariT. 

aRniSnuli xelSekrulebis safuZvelze, “WiaTurmanganumi”-s angariSze 

2002 wlis 18 oqtombers Caricxulia: 42048 lari, 19 oqtombers – 10825 lari, 

21 oqtombers – 38159 lari, 26 noembers – 2000 lari, 2003 wlis 1 marts – 666 

lari, sul – 93698 lari, nacvlad xelSekrulbiT gaTvaliswinebul 172800 

larisa. 

amrigad, s.s. “WiaTurmanganums” 2002 wlis 5 ivniss da 9 oqtombers 

dadebuli xelSekrulebis Tanaxmad, pirvel SemTxvevaSi “msesxeblidan” – 

“gio da kompaniisagan” miRebuli aqvs 444000 lari da meore SemTxvevaSi – 

93698 lari. 

miuxedvad imisa, rom piveli sesxi ar dafarula, mxareebs Soris 12.09.02 

wels formdeba axali #1 kontraqti, romlis Tanaxmadac S.p.s. “gio da 

kompania “WiaTurmanganumisagan” yidulobs (yidva-gayidvis muxli 

xelSekrulebaSi gaumarTavia) 1000 tona manganumis koncentrats, romelSic 

manganumis Semcveloba unda iyos ara nakleb 48%-isa. fasi gansazRvrulia 1 

tona %-is 1 aSS dolari d.R.g.-s gareSe mSrali woniT. 

angariSsworeba gaTvaliswinebulia rogorc naRdi, aseve unaRdo saxiT – 

urTierTCaTvliT. 

xelSekrulbiT, angariSsworeba da produqciis gadatvirTva unda 

ganxorcielebuliyo SeTanxmebidan 10 kalendaruli dRis ganmavlobaSi. 

pirobebis SeusruleblobisaTvis sajarimo sanqciebi gaTvaliswinebuli ar 

aris. 

2002 wlis 9 oqtombers (angariS-faqtura #0052987, aa 99) 

“WiaTurmanganumi”-s mier “gio da kompaniaze” gadatvirTuladaa aRricxuli

114 

1020 tona 117327 laris I xarisxis manganumis koncentrati, romelic 

aRricxulia #62 sabalanso angariSze da gadatanilia #94 sabalanso 

angariSze sesxis dasafaravad. aseve 2003 wlis 12 aprils (sagadasaxado 

angariS-faqtura #000180) S.p.s. “gio da kompaniaze” gadatvirTulia 319 tona, 

37.9 aTasi laris II xarisxis manganumis koncentrati. 

warmodgenili pirveladi dokumentaciis analiziT irkveva, rom S.p.s. “gio 

da kompaniam” 2002 wlis 13 seqtembridan 9 oqtombris CaTvliT 

“sazogadoebas” yovelgvari xelSekrulbisa da werilobiTi SeTanxmebis 

gareSe miawoda 10 cali akumuliatori, 278 cali sxvadasxva zomis 

avtosaburavi, 1000 cali rezinis Ceqma da 21600 cali saponi, TanxiT – 

157331,65 laris, rac aRricxulia #60/1 sabalanso angariSze da iricxeba, 

rogorc kreditori. amasTan, aRniSnuli saqoneli Semotanilia im 

droisaTvis arsebul sabazro fasebTan SedarebiT gacilebiT maRali 

fasebiT. kerZod: avtomobilis saburavi, romlis zomac “300×508”, 

Semotanilia 419 larad (d.R.g.-s gareSe) erTi cali, maSin rodesac igive 

zomis erTi saburavi 1999 wels S.p.s. “e.g.b.”-s mier Semotanilia 204 larad 

(d.R.g.-s gareSe), xolo S.p.s. “delta-kontaqtis” mier 2003 wels Semotanilia 

205 larad (d.R.g.-s gareSe). aseve, saburavi zomiT “260 508” “gio da 

kompaniis” mier 2002 wlis 19 seqtembers Semotanilia 275 larad (d.R.g.-s 

gareSe) erTi cali, maSin rodesac 2002 wlis 24 ivliss igive zomis 

saburavebi S.p.s. “e.g.b.”-s mier Semotanilia 150 larad (d.R.g.-s gareSe) erTi 

cali. 

amrigad, kompaniis mier Semotanili saburavebis saSualo sabazro 

Rirebuleba TiTqmis orjer aWarbebs sazogadoebis sxva partniorebis mier 

Semotanili analogiuri saburavebis Rirebulebas. 

amasTan aRsaniSnavia is faqti, rom “gio da kompanias” “WiaTurmanganumi”-s 

24.06.01 wlis #17-13-88 werilis safuZvelze gadaricxuli aqvs 10000 lari 

elenergiis sabiTumo bazarze da 25000 lari – elenergiis gadacemis 

saqselo sawarmoze. 

ss “WiaTurmanganumma” xelSekrulebiT gaTvaliswinebul vadebSi ver 

gadaixada sesxis Tanxa, magram dagrovili valis odenobaze 

“gamsesxebelTan” urTierTSedarebis aqti ar gauformebia. miuxedavad imisa, 

rom sazogadoebam droulad ar gadaixada sesxis Tanxa, kompaniam ar 

gamoiyena sasesxo xelSekrulebiT gaTvaliswinebuli ufleba da ar gaitana 

sesxis uzrunvelsayofad giraoSi Cadebuli qoneba manganumis koncentratis 

saxiT, romlis Rirebulebamac sesxis dabrunebis vadis damTavrebisaTvis

115 

Seadgina 432000 aSS dolari. amasTan, sazogadoebaSi daculi dokumentebiT 

ver iqna garkveuli, Tu ratom ar gaitana giraoSi Cadebuli qoneba 

kompaniam. analizi uCvenebs, rom S.p.s. “gio da kompaniam” “sazogadoebis” 

mimarT dagrovili moTxovnebis amosaRebad sxva gza airCia. kerZod, 2003 

wlis 17 ivliss S.p.s. “gio da kompaniis” direqtorma u. ionaniZem weriliT 

mimarTa ss “WiaTurmanganumi”-s reabilitaciis mmarTvels g. leJavas da 

generalur direqtors ak. gurjiZes (am momentisaTvis ss “WiaTurmanganums” 

aRebuli sesxis, sesxze sargeblisa da daricxuli sauravis CaTvliT “gio 

da kompaniisaTvis” unda gadaexada 1258831 lari). werili sazogadoebis 

kancelariaSi registrirebulia 1 furclad, Tumca werilis Tanaxmad mas 

unda hqonoda danarTi – “xelSekrulebis proeqti 4 furclad”. kancelariis 

ufrosis k. cucqiriZis ganmartebiT, zemodaRniSnul werils danarTi ar 

hqonia da Semomavali korespodenciebis JurnalSi arc aris dafiqsirebuli. 

miTiTebuli werilis SinaarsiT irkveva, rom kompaniis xelmZRvaneloba 

awarmoebda molaparakebas ss “WiaTurmanganumTan” “gundaeTis” karieris 

damuSavebaSi maTi monawileobisa da am karieris teritoriaze arsebuli 

eqskavator “ekg-5”-is da buldozer “Ceboqsaris” gadmosacemad arsebuli 

davalianebis angariSSi, razedac Sedgenili iqna zemoTnaxsenebi 

xelSekrulebis proeqti (rogorc aRiniSna, xelSekrulebis proeqti ss 

“WiaTurmanganumSi” moZiebuli ver iqna). xelSekrulebis proeqtis 

sameTvalyureo sabWos mier damtkicebis SemTxvevaSi, S.p.s. “gio da kompania” 

daubrunebel sesxebze Sewyvetda pirgasmtexlos daricxvas da ar moiTxovda 

davalianebis dauyovnebliv dafarvas. aseve, ar gaatarebda iZulebiT 

RonisZiebebs maT amosaRebad. 

ss “WiaTurmanganumi”-s dirqtorTa sabWom ak. gurjiZis, d. asaniZis, l. 

xvedeliZis, l. gamyreliZis SemadgenlobiT 2003 wlis 31 ivliss ganixila 

S.p.s. “gio da kompaniis” #67/03 mimarTva da mizanSewonilda CaTvala S.p.s. 

“gio da kompaniisaTvis” `gundaeTis~ zeganze sakariero velis ijariT 

gadacema, xolo iq arsebuli teqnikis – eqskavator “ekg-5”-is da buldozer 

“Ceboqsaris” 60000 aSS dolarad miyidva. gadawyvetilebis meore punqtiT, 

sameTvalyureo sabWos da reabilitaciis mmarTvels eTxova miRebuli 

gadawyvetilebis damtkiceba. direqtorTa sabWom amave sxdomaze ivaldebula 

moemzadebina xelSekrulebis proeqti teqnikis miyidvasa da “gundaeTis” 

zeganze manganumis madnis Semcveli farTis ijariT gadacemasTan 

dakavSirebiT.

116 

2003 wlis 1 agvistos ss “WiaTurmanganumi”-s teqnikuri ganyofilebis 

ufrosis g. buzalaZis, mTavari geologis g. gogolaSvilis da ekonomikuri 

ganyofilebis ufrosis z. gafrindaSvilis mier Sedgenili iqna cnoba 

aRmasrulebeli direqtoris ak. gurjiZis saxelze. cnobaSi mocemuli 

daskvnebis mixedviT, “gundaeTis” karieris damuSaveba da madnis gamoReba 

mocemul etapze “sazogadoebisaTvis” ararentabelurad aris miCneuli. 

s.s. “WiaTurmanganumi”-s sameTvalyureo sabWom (Tavmjdomare – i. 

SeyilaZe, wevrebis r. sanaias, z. modebaZis, v. kupataZis, g. lutiZis, e. 

fridonaSvilis, e. mataraZis, v. murvaniZis SemadgenlobiT) 2003 wlis 2 

agvistos sxdomaze ganixila direqtorTa sabWos 2003 wlis 2 agistos #01- 

1948 werili “gundaTis” karieris nawilis ijariT gacemis Sesaxeb. 

“sazogadoebis” sameTvalyureo sabWom Tanxmoba ganacxada “gundaeTis” 

karieris ijariT S.p.s. “gio da kompaniisaTvis” gadacemaze da miiRo 

saTanado dadgenileba. kerZod: 

1. ss “WiaTurmanganumi”-s direqtorTa sabWos mieces Tanxmoba gasces 

ijariT S.p.s. “gio da kompaniaze” saTanado xelSekrulebis safuZvelze, 

“WiaTurmanganumi”-s minakTuvnSi arsebuli “gundaeTis” karieris nawili 

da saTanado wesebis dacviT miyidos eqskavatori “ekg-5” da buldozeri 

“dz94-c” (t330-s bazaze). 

2. “gundaeTis” karieris ijariT gacemisa da eqskavatoris da traqtoris 

miyidvis sakiTxi SeuTanxmos “WiaTurmanganumi”-s reabilitaciis 

mmarTvels. 

3. xelSekrulebis gaformebisas direqtorTa sabWom gaiTvaliswinos 

Semdegi sakiTxebi: 

- xelSekrulebis proeqti ganixilos iuridiulma samsaxurma, 

- “gundaeTis” karieris damuSavebis dros mosaxleobasTan dakavSirebul 

sakiTxebs moagvarebs S.p.s. “gio da kompania”, 

- “gundaeTis” karieris damuSavebul vels rekultivacias Cautarebs S.p.s. 

“gio da kompania”, 

- xelSerkulebaSi manganumis nedleulis fasi dafiqsirdes myar valutaSi 

(aSS dolari). 

amdenad, sameTvalyureo sabWos zemoTaRniSnuli dadgenileba 

iTvaliswinebda mxolod da mxolod “gundaeTis” nawilis ijariT gacemas 

Sesabamisi Tanxis gadaxdiT da iq arsebuli teqnikis sabazro fasebSi 

gayidvas, rac Seexeba qonebis gasxvisebisas ZiriTad ekonomikur parametrebs,

117 

rogoricaa saijaro qiris odenoba da misi gadaxdis pirobebi, masze arc 

direqtorTa sabWos da arc sameTvalyureo sabWos ar umsjelia. 

rac Seexeba Tavad xelSekrulebas, is gaformda 2003 wlis 3 agvistos 

da mas xels aweren ss “WiaTurmanganumi”-s reabilitaciis mmarTveli g. 

leJava, direqtorTa sabWos Tavmjdomare ak. gurjiZe da S.p.s. “gio da 

kompaniis” direqtori u. ionaniZe. xelSekrulebis 1.1. punqtis mixedviT, 

xelSekrulebis sagans warmoadgens partnioruli urTierToba WiaTuris 

raionis sofel gundaeTSi arsebuli karieridan manganumis madnis mopovebis 

saqmianobaSi. 

amrigad, aRniSnuli xelSekrulebis sagani Zireulad gansxvavdeba 

direqtorTa sabWosa da sameTvalyureo sabWos mier “gundaeTis” karierTan 

dakavSirebiT miRebuli gadawyvetilebebisagan. jer erTi, zemoTaRniSnuli 

gadawyvetilebebi iTvaliswinebda karieris nawilis ijariT gacemas da ara 

partniorul urTierTobas mis damuSavebaSi; meorec, xelSekrulebis me-2 

punqtiT, eqskavatori èkg-5~ da buldozeri `Ceboqsari~ miCneulia S.p.s. `gio 

da kompaniis~ kuTvnilebad, Tumca aRniSnuli teqnika `WiaTurmanganums~ 

kompaniisaTvis ar miuyidia da dResac iricxeba am ukanasknelis balansze. 

aRniSnuli imTaviTve iyo cnobili xelSekrulebaze xelismomweri orive 

mxarisaTvis, magram amaze yuradReba ar gamaxvilebula. 

xelSekrulebis 2.3. punqtis mixedviT, meore mxare (S.p.s. `gio da 

kompania) Tavisi samTo-mompovebeli teqnikiT, muSaxeliT da xarjebiT 

moaxdens karieridan madnis amoRebas, romelsac mxareebi gainawileben 

sanaxevrod, xolo madnis karieridan gatanas TiToeuli mxare moaxdenda 

TviTon. 2.5. punqtiT s.s. `WiaTurmanganums~ daekisra garemosa da bunebrivi 

resursebis dacvis saministros Tanxmobis miReba wiaRiT sargeblobaSi S.p.s. 

`gio da kompaniis~ CasarTavad. xelSekrulebis es punqti da partniorebis 

namdvili mizani ufro mkafiod aris ganmartebuli xelSekrulebis mesame 

TavSi, sadac miTiTebulia, rom `xelSekruleba ZalaSia uwyebaTaSorisi 

saeqsperto sabWos mier gadawyvetilebis miRebisa da pirvel mxareze 

gacemuli wiaRiT sargeblobis licenziaSi meore mxaris partniorad 

Setanis Semdeg da moqmedebs pirvel mxareze gacemuli licenziis 

moqmedebis vadiT~. 

amrigad, davalianebis Tanxis dauyovneblivi da mTliani gadaxdis 

gadavadebis da `pirgasamtexlos~ dauricxaobis motiviT, s.s. 

`WiaTurmanganumma~ S.p.s. `gio da kompanias~ dauTmo Tavisi yvelaze 

ZviradRirebuli aqtivis 50%.

118 

zemoT aRniSnuli xelSekrulebaze xelis moweridan mesame dResve, 

2003 wlis 5 agvistos, mxareebma (ss “WiaTurmanganumi” da S.p.s. “gio da 

kompania”) yovelgvari ekonomikuri gaangariSebisa da dasabuTebis gareSe, 

gaaformes xelSekrulebis damateba, romlis mixedviTac S.p.s. `gio da 

kompania~ araTu partnioria da mopovebuli madnis naxevars uTmobs s.s. 

`WiaTurmanganums~, aramed Tavad gankargavs karieridan mopovebul madans 

mTlianad, sanacvlod, yoveli 1 tona mopovebul madanSi s.s. 

`WiaTurmanganums~ uxdis 3 lars. analizi aCvenebs, rom xelSekrulebis 

dadebis Semdeg misi damatebis gaformebiT, s.s. `WiaTurmanganumma~ kidev 

ufro gaiuaresa Tavisi ekonomikuri potenciali, rasac Tavis axsna– 

ganmartebasa da gaangariSebaSi adasturebs sazogadoebis ekonomikuri 

samsaxuris ufrosi – z. gafrindaSvili. kerZod, gaangariSebiT dgindeba, 

rom S.p.s. `gio da kompanias~ mier mopovebuli yoveli 200000 tona madnidan 

`WiaTurmanganumze~ 100000 tona madnis gadmocemis sanacvlod 600000 laris 

gadaxdiT (200000×3=600000 lari), sazogadoeba izaralebs 1.053 milioni 

lariT. 

amdenad, xelSekrulebis gaformebisas ar iqna mxedvelobaSi miRebuli 

sazogadoebis direqtorTa sabWosa da sameTvalyureo sabWos 

gadawyvetilebiT dadgenili piroba gundaeTis karieris ijariT gadacemaze, 

zemoTaRniSnuli pirobiT xelSekrulebisa da misi damatebis (romelic 

zaraliania sazogadoebisaTvis) gaformebaze ar yofila nebarTva aRebuli 

sameTvalyureo sabWodan, ar yofila SeTanxmebuli saqarTvelos ekonomikis 

saministrosa da saqarTvelos saxelmwifo wilobrivi monawileobiT 

Seqmnili sawarmoTa marTvis saagentosTan, rogorc amas iTvaliswinebs 

debuleba `ZiriTad saSualebaTa gankargvis Sesaxeb~. 

2003 wlis 3 oqtombers saqarTvelos garemosa da bunebrivi resursebis 

dacvis saministrosTan arsebulma wiaRiT sargeblobisa da licenzirebis 

uwyebaTaSoriso eqspertTa sabWos sxdomam (z. quTelias TavmjdomareobiT) 

ganixila WiaTuris manganumis sabados #0057 ss “WiaTurmanganumi”-s 

licenziaSi S.p.s. “gio da kompaniisa” CarTvis sakiTxi da saqarTvelos 

ekonomikis saministros, saxelmwifo wilobrivi monawileobiT Seqmnili 

sawarmoTa marTvis saagentos da ss “WiaTurmanganumi”-s sameTvalyureo 

sabWos Tanxmobis gareSe, ss “WiaTurmanganumi”-s #0057 wiaRiT sargeblobis 

licenziaSi partniorad daafiqsira S.p.s. “gio da kompania”, xolo wiaRiT 

sargeblobis gadasaxadis gadaxda daakisra licenziis mflobels da mis 

partniors aRniSnuli obieqtidan mopovebuli wiaRiseulis Sesabamisad.

119 

amrigad, xelSekrulebisa da misi damatebis gaformeba ar Seesabamema 

`samewarmeo saqmianobis Sesaxeb~ saqarTvelos kanonis 55.9-e muxlis `b~ 

punqtiT, 56.4-e muxliT da `gakotrebis saqmeTa warmoebis Sesaxeb~ 

saqarTvelos kanonis 25 4 -e muxlis 4 qvepunqtiT gansazRvrul moTxovnebs, 

Tumca 1.07.04 w. mdgomareobiT, aRniSnul xelSekrulebas ar umuSavia. 

/danarTi #19/ 

(urTierToba s.s. `saqarTvelos elqtrogadacemasTan~) 

dadgenilia, rom saqarTvelos energetikis maregulirebelma erovnulma 

komisiam 2001 wlis 30 noembers (gadawyvetileba #110) daamtkica s.s. 

`Zevruhess~, s.s. `WiaTurmanganums~, s.s. èleqtrogadacemasa~ da S.p.s. 

àleqtrodispeCerizacia 2000~-s Soris eleqtroenergiis nasyidobis Sesaxeb 

2001 wlis 14 noembris xelSekrulebis vadebi da pirobebi. s.s. 

`WiaTurmanganum~-s dauwesda yoveli daxarjuli kilovatsaaTi 

eleqtroenergiis SeRavaTiani tarifi 0,185 aSS dolaris odenobiT d.R.g.-s 

CaTvliT, rac `semekis~ zemoTaRniSnuli gadawyvetilebis safuZvelze 

nawildeba Semdegi odenobiT: s.s. `WiaTurmanganumi~, s.s. `Zevrulhess~ 

uovel miwodebul kilovatsaaTSi unazRaurebs 1,8 TeTrs (d.R.g.-s CaTvliT), 

S.p.s. èleqtrodispeCerizacia 2000~-s – 0,18 TeTrs (d.R.g.-s CaTvliT), da ss 

“eleqtrogadacemas” – 1,584 TeTrs (d.R.g.-s CaTvliT), xolo darCenili Tanxa 

ss “WiaTurmanganumi”-s el.enegrgiis Sesasyidi tarifidan, unda Caricxuliyo 

“sazogadoebis” mier saqarTvelos eleqtroenergiis sabiTumo bazris 

angariSze. zemoT miTiTebuli xelSekrulebis vada gansazRvrulia 2002 

wlis dekembramde. 

2002 wlis 30 dekembers saqarTvelos energetikis maregulirebelma 

erovnulma komisiam miiRo axali #18 gadawyvetileba, romlis mixedviTac 

s.s. `WiaTurmanganum~-s daevala moxmarebuli eleqtroenergiis 

Rirebulebidan (tarifis Seucvlelad) yovel kilovatsaaTze 0,15 centis 

eqvivalenti erovnul valutaSi gadaexada s.s. `Zevrulhesi~-saTvis, xolo 

sxvaoba satarifo Rirebulebasa da s.s. `Zevrulhesi~-saTvis gadaxdili 0,15 

cents Soris (0,185 aSS dolari satarifo Rirebuleba), unda Caericxa 

`s.s.b.~-is transfertul angariSze da aunazRaurdebodaT eleqtroenergiis 

seqtoris Sesabamis licenziantebs (s.s. `saqarTvelos eleqtrogadacema~, 

saqarTvelos èleqtrodispeCerizacia 2000~). buRaltruli Canawerebis 

mixedviT, 2002 wlis 1 ianvris mdgomareobiT ss “eleqtrogadacemis” mimarT 

kreditoruli davalianeba Seadgenda 67210,03 lars, romlis gadaxda unda

120 

momxdariyo reabilitaciis reJimiT gansazRvruli procentuli maCvenebliT, 

weliwadSi 6,9%-is odenobiT (2002-2004 wlebSi unda dafaruliyo 13911 lari). 

2002 wels gaweuli momsaxureobisaTvis, ss “WiaTurmanganums” gadasaxdelad 

daekisra 328794 lari, xolo 2003 wlis ianvar-TebervalSi – 25590 lari. imis 

gamo, rom 2002 wlis dekembridan saqarTvelos el. energiis sabiTumo bazris 

mier warmodgenili angariSfaqturebi moicavdnen rogorc 

èleqtrodispeCerizacia 2000~-s, aseve s.s. èleqtrogadacemis~ mier gaweuli 

momsaxureobis Rirebulebasac, s.s. èleqtrogadacema~-s 2003 wlis ianvar- 

TebervalSi sagadasaxado angariSfaqturebi 25950 laris momsaxureobaze, ar 

unda warmoedgina. 

amasTan, 2002 wlis dekemberSi araswori tarifis gamo, gazrdili iqna 

gaweuli mosaxureobis Rirebuleba 25771 lariT. amdenad, sazogadoebaze 

arasworad aris daricxuli sul 51721 lari. gamodinare aRniSnulidan, s.s. 

`WiaTurmanganum~-s ganxilul periodSi sul unda daricxoda 277073 lari. am 

SemTxvevaSi s.s. `WiaTurmanganum~-is asanazRaurebeli Tanxa 2002 – 2004 

wlebSi, reabilitaciis reJimis gauTvaliswinebladac ki toli iqneboda 

344282 laris (reabilitaciis reJimis pirobebis gamoyenebis SemTxvevaSi, 

asanazRaurebeli Tanxa tolia 277073+67210×0.067×3=290984 laris). 2002 wels 

s.s. `WiaTurmanganumi~-s mier gadaxdili iqna 211356 lari, 2003 wels - 94636 

lari, sul 305992 lari, ris gamoc faqtobrivma sakredito naSTma Seadgina 

38290 lari. 2004 wels s.s. `WiaTurmanganumi~-s reabilitaciis mmarTvelis g. 

nikolaZis da aRmasrulebeli direqtoris a. gurjiZis werilobiTi 

moTxovnis safuZvelze, s.s. `fero~-m miwodebuli marganecis koncentratis 

Rirebulebidan, saqarTvelos eleqtrosistemas, nacvlad 38290 larisa, 

gadauricxa 164746 lari, anu 126456 lariT meti kuTvnilTan SedarebiT, am 

SemTxvevasic ar iqna daculi `mewarmeTa Sesaxeb~ saqarTvelos kanonis 56.4 

muxlis da `gakotrebis saqmeTa warmoebis Sesaxeb~ saqarTvelos kanonis 25 4 

muxlis me-4-e punqtis moTxovnebi. 

/danarTi #20/ 

XI. materialur faseulobaTa, maT Soris sawvav-sacxi masalebis 

brunvis analiziT dadginda Semdegi: 

2001 wlis 1 ivlisisaTvis, dizelis sawvavis naSTi iyo 432 kg. 2001 wlis 

eqvs TveSi Semozidulia 286153 kg dizelis sawvavi, saidanac amave periodSi 

gawerilia 277084 kg, maT Soris obieqtebis mixedviT: avto satransporto

121 

sawarmo - 188252 kg, maRarmSeni - 1493 kg, rkinigzis saamqro - 42210 kg, 

rekultivacia – 4848 kg, meqanikuri saxelosno – 5221 kg. SuqruTis maRaro – 

2758 kg, perevisis maRaro – 6350 kg, mRvimevis maRaro – 7597 kg. wereTlis 

maRraro 6948 kg, darkveTis maRaro – 6633 kg, patariZis maRaro 540 kg da 

sxva obieqtebi – 4234 kg. amrigad periodis dasasrulisaTvis 01.01.02-is 

mdgomareobiT, dizelis sawvavis naSTma sawyobSi Seadgina 9501 kg. 

2002 wlis 12 TveSi Semozidulia 361684 kg dizelis sawvavi, saidanac 

amave periodSi gawerilia 363414 kg, maT Soris obieqtebis mixedviT: 

avtosatransporto sawarmoSi – 200171 kg, maRarmSeni – 7449 kg. rkinigzis 

saamqro – 59882 kg, rekultivacia – 7108 kg. meqanikuri saxelosno – 7096 kg. 

SuqruTis maRaro – 2601 kg. perevisis maRaro – 11266 kg. mRvimevis maRaro – 

14318 kg. wereTlis maRaro – 12246 kg, darkveTis maRaro – 8008 kg, patariZis 

maRaro – 1673 kg. realizacia – 24346 kg, da sxva obieqtebi – 5498 kg. 

amrigad, periodis dasasrulisaTvis 01.01.03-is mdgomareobiT dizelis 

sawvavis naSTma Seadgina 7771 kg. 


amave periodSi gawerilia 577612 kg, maT Soris obieqtebis mixedviT: 

avtosatransporto sawarmoSi – 334969 kg, maRarmSeni – 16960 kg. rkinigzis 




maRaro – 1697 kg. realizacia – 50568 kg, da sxva obieqtebi – 11694 kg. 

amrigad, periodis dasasrulisaTvis 01.01.04-is mdgomareobiT dizelis 

sawvavis naSTma Seadgina 2753 kg. 


amave periodSi gawerilia 375107kg, maT Soris obieqtebis mixedviT: 

avtosatransporto sawarmoSi – 234321kg, maRarmSeni – 11032 kg. rkinigzis 




maRaro – 576 kg. realizacia – 12188 kg, da sxva obieqtebi – 8585 kg. amrigad, 

periodis dasasrulisaTvis 01.07.04-is mdgomareobiT dizelis sawvavis naSTma 

Seadgina 4300 kg. sawvavis moZraobaze warmodgenili dokumentebis SerCeviTi 

SemowmebiT dadginda Semdegi: 

s.s. `WiaTurmanganums~–2001 wels benzinis sawvavi SeZenili ar aqvs. 2002 

wlis noembers da dekembris TveSi SeZenilia specialuri sagadasaxado

122 

angariSfaqturebiT 11614 laris 14388 litri benzinis sawvavi, xolo 2003 

wlis 1 ianvridan 2004 wlis 1 ianvramde periodSi SemosavalSia aRebuli 

94116 laris Rirebulebis 122940 litri benzini. 2004 wlis 1 ianvridan 2004 

wlis 1 oqtombramde SeZenilia 93586 laris 115640 litri benzini. 

2002 wels miRebuli 14388 litri benzinidan `sazogadoebis~ 

avtosatransporto sawarmos gadaeca 2675 litri (RirebulebiT 2157 lari), 

S.p.s. àvtoSekeTeba-98~-s – 4690 litri 3779 laris Rirebulebis, xolo 5885 

litri benzini, RirebulebiT 4755 lari, gacemulia `sazogadoebis~ 

TanamSromlebze. 

2003 wels miRebuli 122940 litri benzinidan `sazogadoebis~ 

avtosatransporto sawarmos miRebuli aqvs 18480 laris Rirebulebis 23850 

litri benzini, S.p.s. àvtoSekeTeba-98~-s – 41999 litri, RirebulebiT 32285 

laris, limitiT TanamSromlebze gacemulia 25131 laris Rirebulebis 32375 

litri. benzini TanamSromlebzea aseve gacemuli `taloniT~ 15795 laris, 

21440 litri. xelSekrulebiT momuSave avtobusebisaTvis gaxarjulia 3162 

laris Rirebulebis 4160 litri benzini. momaragebis ganyofilebas 

gaxarjuli aqvs 32 laris 40 litri benzini, xelfasis angariSze s. 

gvelesianisaTvis gacemulia 73 laris 100 litri benzini. 

2004 wlis 1 ianvridan 2004 wlis 1 oqtombramde periodSi 

`sazogadoebis~ avtosatransporto sawarmos gadaeca 15395 laris 18825 

litri benzini, xolo 15134 litri benzini RirebulebiT 12006 laris, S.p.s. 

àvtoSekeTeba-98~-s. TanamSromlebisaTvis gacemulia 24204 laris 

Rirebulebis 29860 litri benzini. S.p.s. òberonze~ realizebulia 6088 

laris Rirebulebis 8000 litri benzini, s. gvelesianisaTvis xelfasisi 

angariSze gacemulia 100 litri benzini. 

amdenad, sarevizio periodSi S.p.s. àvtoSekeTeba-98~-isaTvis, 

warmodgenili cnobis mixedviT, gadacemulia 48070 laris Rirebulebis 61853 

litri benzini (d.R.g.-s gareSe), TanamSromlebisaTvis gacemulia 60747 laris 

Rirebulebis 76320 litri, e.w. `talonebiT~ gacemulia 39999 laris 

Rirebulebis 59490 litri benzini, xolo `sazogadoebis~ avtosatransporto 

sawarmos SemosavalSi aqvs aRebuli 36032 laris 45350 litri benzini, 

realizebulia 8000 laris benzini. 

s.s. `WiaTurmanganumsa~ da S.p.s. àvtoSekeTeba-98~-s Soris 2002 wlis 12 

noembersa da 2003 wlis 1 ivniss gaformebuli xelSekrulebis mixedviT, 

S.p.s. àvtoSekeTeba-98~ awarmoebs s.s. `WiaTurmanganumis~ muSa-mosamsaxureTa 

gadayvanas samuSao adgilebze. aucileblobis SemTxvevaSi s.s.

123 

`WiaTurmanganumma~ ivaldebula ùzrunveleyo~ – S.p.s. àvtoSekeTeba-98~–is 

avtobusebi sawvaviT, romlis Rirebuleba unda gamokleboda momsaxureobis 

Rirebulebas. warmodgenili angariSfaqturebisa da ùrTierTSedarebis~ 

oqmebis mixedviT, muSa-mosamsaxureTa transportirebisaTvis gaxarjuli 

sawvavis moculoba da Rirebuleba S.p.s. àvtoSekeTeba-98~-s, mTlianad aqvs 

aRiarebuli, rogorc mis mier gaweuli xarji. da es maSin, rodesac S.p.s. 

àvtoSekeTeba-98~-ze gacemulad aris naCvenebi 48070 laris benzini da 45793 

laris dizelis sawvavi, sul – 93813 laris sawvavi. centralur 

buRalteriaSi warmodgenilia zemoT aRniSnuli raodenobis sawvavis S.p.s. 

àvtoSekeTeba-98~-is avtobusebis mZRolebze gacemis uwyisebi. 

`sazogadoebis~ navToproduqtebis bazis ufrosis r. TavaZis axsna- 

ganmartebiT irkveva, rom uwyisebis nawili Sedgenilia mis mier, xolo 

mniSvnelovani nawili S.p.s. àvtoSekeTeba-98~-is warmomadgenlis mier da 

benzinis gacemas awarmoebda masTan erTad. aRniSnuli uwyisebi ar aris 

damowmebuli S.p.s. àvtoSekeTeba-98~-is uflebamosili pirebis xelmoweriT 

da beWdiT. 

s.s. `WiaTurmanganums~ gacemul sawvavze d.R.g.-s specialuri 

angariSfaqturebi gamowerili ar aqvs, sabuRaltro gatarebebi ar 

uwarmoebiaT da pirdapir xarjebSi iqna Camowerili. imis gamo, rom S.p.s. 

àvtoSekeTeba-98~-Tan urTierTSedarebis aqti gaformebuli ar aris, xolo 

buRalteriaSi arsebuli masalebis mixedviT, S.p.s. àvtoSekeTeba-98~-is mier 

93813 laris Rirebulebis sawvavis miReba aRiarebuli ar aris, ver dgindeba, 

saqme gvaqvs 93813 laris sawvavis danaklisTan s.s. `WiaTurmanganumis~ 

mxridan Tu faqtobriv gadacemasTan. miTiTebulis garkveva (saqme gvaqvs 

danaklisTan Tu faqtobriv gadacemasTan) da biujetTan angariSsworebis 

sakiTxis dazusteba SesaZlebelia S.p.s. àvtoSekeTeba – 98~-Si arsebuli 

dokumentebis SeswavliT, ris gamoc Semowmebis masalebi aRniSnulze 

sakiTxze unda gadaeces finansur policias Semdgomi reagirebisaTvis. 

rogorc aRiniSna, `sazogadoebis~ TanamSromlebze sarevizio periodSi 

samsaxurebrivi movaleobis Sesasruleblad gacemulia 60747 laris 

Rirebulebis 76320 litri benzini, Tumca brZaneba am mizniT gasacemi 

sawvavis xarjvis limitis Sesaxeb, daSvebulia 2003 wlis 4 aprils (sxva 

brZaneba warmodgenili ver iqna). miTiTebuli brZanebiT, sazogadoebis 

TanamSromlebze samsaxurebrivi movaleobis Sesasruleblad gasacemi 

benzinis limitis moculubad ganisazRvra 2450 litri yovelTviurad. 

gamomdinare aRniSnulidan, 2003 wlis 4 aprilidan 2450 litris farglebSi

124 

gacemuli sawvavis xarji unda CaiTvalos TanamSromlebisaTvis 

samsaxurebrivi movaleobis mizniT gaweul xarjad, sul 41650 litri, xolo 

danarCeni 85960 litri benzini, RirebulebiT 57324 lari, unda CaiTvalos 

rogorc TanamSromlebis mier miRebul Semosavalad. 

TanamSromlebisaTvis limits zemoT gacemuli benzinis sawvavze 

sagadasaxado valdebulebebis sakiTxi Seswavlilia sagadasaxado 

organoebis mier. 

s.s. `WiaTurmanganumSi~ sarevizio periodSi 2001 wlis 1 ivlisisaTvis 

samagri xis naSTi iyo 34.3 kub.m. 2001 wlis 6 TveSi Semozidulia 3090.3 kub.m. 

samagri xe, saidanac amave periodSi gawerilia 3123.3 kub. m. maT Soris 

obieqtebis mixedviT: SuqruTis maRaro 895.7 kub. m., perevisis maRaro 450.9 

kub.m., mRvimevis maRaro 571.4 kub., m. wereTlis maRaro 297.4 kub.m., darkveTis 

maRaro 289.2 kub.m., patariZis maRaro 542.4 kub.m. da sxva obieqtebi – 78.5 kub. 

m. obieqtebis mier warmodgenilia xarjvis cnobebi Tveebis mixedviT ubnebze. 

amrigad, periodis dasasrulisaTvis 01.01.02-is mdgomareobiT, samagri xis 

naSTma sawyobSi Seadgina 0 kub.m. 

2002 wlis Tormet TveSi Semozidulia 3852.8 kub.m. samagri xe, saidanac 

amave periodSi gawerilia 3850.9 kub. m. maT Soris obieqtebis mixedviT: 

SuqruTis maRaro 974.8 kub. m., perevisis maRaro 453.1 kub.m., mRvimevis maRaro 

636.2 kub. m., wereTlis maRaro 269.2 kub.m., darkveTis maRaro 672.6 kub.m., 

patariZis maRaro 821.3 kub.m. da sxva obieqtebi – 23.1 kub. m. obieqtebis mier 

warmodgenilia xarjvis cnobebi Tveebis mixedviT ubnebze. amrigad periodis 

dasasrulisaTvis 01.01.03-is mdgomareobiT samagri xis naSTma sawyobSi 

Seadgina 3.2 kub.m. 

2003 wlis Tormet TveSi Semozidulia 6574 kub.m. samagri xe, saidanac 


SuqruTis maRaro 1631.9 kub. m., perevisis maRaro 602.4 kub. m., mRvimevis 

maRaro 730.3 kub. m., wereTlis maRaro 737.3 kub. m., darkveTis maRaro 984.3 

kub.m., patariZis maRaro 1612.5 kub.m. da sxva obieqtebi 236.2 kub. m. obieqtebis 

mier warmodgenilia xarjvis cnobebi Tveebis mixedviT ubnebze. amrigad 

periodis dasasrulisaTvis 01.01.04-is mdgomareobiT samagri xis naSTma 

sawyobSi Seadgina 43.3 kub.m. 

2004 wlis eqvs TveSi Semozidulia 4395.8 kub.m. samagri xe, saidanac 


SuqruTis maRaro 997.8 kub. m., perevisis maRaro 352.6 kub.m, mRvimevis maRaro

125 

417.2 kub. m., wereTlis maRaro 552.7 kub. m., darkveTis maRaro 623.9 kub. m., 

patariZis maRaro 932 kub.m. da sxva obieqtebi 227 kub. m. obieqtebis mier 

warmodgenilia xarjvis cnobebi Tveebis mixedviT ubnebze. amrigad periodis 

dasasrulisaTvis 01.07.04-is mdgomareobiT samagri xis naSTma sawyobSi 

Seadgina 335.8 kub.m. 

samagri xis moZraobaze SerCeviT Semowmebuli iqna masalebi da 


(urTierToba sawarmo `donarisTan~) s.s. `WiaTurmanganumsa~ 

(reabilitaciis mmarTveli g. babunaSvili, direqtorTa sabWos Tavmjdomare 

a. gurjiZe) da ukrainaSi registrirebul sawarmo `donars~ Soris 2003 wlis 

25 dekembers gaformebuli iqna #5212 xelSekruleba, romelic xelmowerili 

da damowmebulia myidvelis, s.s. `WiaTurmanganumis~ reabilitaciis 

mmarTvelis g. babunaSvilis da gamyidvelis, sawarmo `donaris~ direqtoris 

o. paniaSvilis mier. warmodgenil xelSekrulebaze dasmulia s.s. 

`WiaTurmanganumis~ cocxali (originali) beWedi da xelmowera, xolo 

xelSekrulebasa da mis #1 da #2 danarTebze `donaris~ mier dasmuli 

beWdisa da xelmoweris originaloba gaurkvevelia da eWvs badebs misi 

namdviloba. 

xelSekrulebis sagans warmoadgenda sawarmo `donaris~ mier s.s. 

`WiaTurmanganumisaTvis~ 12000 m 3 samSeneblo xe-tyis miwodeba. 

xelSekrulebis danarTebSi 1m 3 xe-tyis Rirebuleba ganisazRvra 85 aSS 

dolaris odenobiT. 

2004 wlis Tebervlidan ivnisamde miRebulia 741.8 m 3 xis mori, saidanac 

Sesabamisi aqtebis safuZvelze arastandartulad iqna miCneuli 81 m 3 da 

sawarmo `donaris~ mimarT aRiarebuli iqna valdebuleba 660 m 3 xis morze, 

111.9 aTasi laris (56.2 aTasi aSS dolari) odenobiT. 

s.s. `WiaTurmanganumis~ sabuRaltro dokumentebis analiziT dgindeba, 

rom miRebuli xis mori ganbaJebulia `WiaTurmanganumis~ mier, rogorc amas 

iTvaliswinebda xelSekrulebis 3.1 muxli. amasTan, ganbaJebis dokumentebs 

axlavs sawarmo `donaris~ mier gaformebuli angariS-faqturebis 

originalebi (#3/1 6.02.04 w.; #3/2 13.02.04 w.; #3/3 20.02.04 w.; #3/4 26.02.04 w.; 

#3/5 1.03.04 w.; #3/8 15.04.04 w.; #3/9 30.04.04 w.; #3/10 27.05.04 w., 

angariSfaqturebi ##3/6; 3/7 warmodgenili ver iqna), xelmowerili 

`donaris~ direqtorisa da mTavari buRaltris mier, romelTa mixedviT 

saxelSekrulebo fasi Seadgens 40 aSS dolars adgilze (iliCevskis 

navsadguri, odesa), Tumca `WiaTurmanganumis~ mier ganbaJeba nawarmoebia 85

126 

aSS dolaridan gamomdinare. e.i. 1 m 3 xis moris transportirebis 

Rirebulebad odesodan – WiaTuramde CaTvlilia 45 aSS dolari, Tumca 

saqonlis transportirebaze sawarmo `donarTan~ xelSekruleba an 

SeTanxmeba ar gaformebula. warmodgenili sabaJo dokumentebis Tanaxmad, 

`donaris~ davalebiT, xe-tyis transportireba ganaxorciela S.p.s. ìnstram~, 

romelic amave S.p.s. –s 17.02.04 wlis #60/02 werilis Tanaxmad, 

registrirebulia saqarTveloSi (saidentifikacio nomeri 211355317). 

s.s. `WiaTurmanganumis~ mier warmodgenili iqna 2003 wlis 25 dekembers 

gaformebuli #3 angariSfaqturis qseroasli, sadac 1 m 3 produqciis 

Rirebuleba gansazRvrulia 85 aSS dolaris odenobiT (raodenoba 1000 m 3 ), 

saqonlis WiaTuraSi Semozidvis pirobiT, sabaJo dokumentebSi ki 

miTiTebulia zemoTdasaxelebuli 3/1-3/10 angariSfaqturebi, sadac saqonlis 

Rirebuleba da miwodebis pirobebi gansxvavebulia #3 angariSfaqturebSi 

miTiTebuli monacemebisagan. 

rogorc aRiniSna, s.s. `WiaTurmanganumis~ mier miRebulia 111.9 aTasi 

laris Rirebulebis xmarebisaTvis vargisi xis mori (660 m 3 ), faqtobrivad 

s.s. `WiaTurmanganumis~ mier gadaxdilia 180.0 aTasi lari (85000 aSS 

dolari). kerZod, s.s. `WiaTurmanganumis~ reabilitaciis mmarTvelma 2004 

wlis 22 ianvris #17-27-25 weriliT mimarT `zestafonis feroSenadnobTa 

qarxnis~ generalur direqtors (n. Ciqovani), raTa miwodebuli manganumis 

koncentratis safasuridan 40.0 aTasi aSS dolari gadaericxa sawarmo 

`donaris~ angariSze. aRniSnuli dasturdeba kompania `beta kontaqtis~ mier 

`ferosadmi~ gagzavnili 14.01.04 wlis #01/13-02 weriliT (warmodgenili iqna 

werilis qseroasli), sadac aRniSnulia, rom `beta kontaqtma~ `feros~ 

davalebiT gadauricxa sawarmo `donars~ 40.0 aTasi aSS dolari (84.2 aTasi 

lari), rac SemdgomSi gamoeqviTeboda `beta kontaqts~ `feros~ mimarT 

arsebuli davalianebidan. 

aseve, sawarmo `donarim~ 2004 wlis 8 ianvris #8 weriliT sTxova s.s. 

`WiaTurmanganums~, raTa mosawodebeli 1000 m 3 xetyis Rirebulebidan 45.0 

aTasi aSS dolari gadaericxa kompania `sinserias~ angariSze. aRniSnulis 

safuZvelze s.s. `WiaTurmanganumma~ 2004 wlis 14 ianvars #17-27-23 weriliT 

mimarTa s.s. `feros~, raTa miwodebuli madnis safasuris angariSSi 45.0 

aTasi aSS dolari (95.8 aTasi lari) `feros~ gadaericxa firma 

`sinseriasaTvis~. `feros~ mier aRniSnuli Tanxis gadaxda dasturdeba 

mxolod s.s. `WiaTurmanganumsa~ da `feros~ Soris gaformebuli 

urTierTSedarebis aqtiT.

127 

amasTan, s.s. `WiaTurmanganumis~ sabuRaltro dokumentebSi arsebul 

xelSekrulebis mixedviT (danarTi #1 da #2), 1 m 3 xetyis Rirebulebad 85 

aSS dolari miTiTebulia DDU –iliCevskis pirobiT, Tumca `DDU~ niSnavs 

saqonlis Catanas myidvelis qveyanaSi yvela xarjis gaTvaliswinebiT, 

importis, sabaJo da dazRvevis gadasaxadebis garda, zemoTaRniSnuli 

ìliCevskis~ navsadguri ki ukrainis teritoriaa. 

moTxovnis safuZvelze s.s. `WiaTurmanganumis~ iuridiuli samsaxuridan 

warmodgenil amave ricxviT daTariRebul (25.12.03 w.) analogiur 

xelSekrulebaSi 1m 3 xetyis Rirebulebad gansazRvrulia aseve 85 aSS 

dolari, oRond `DDU~ WiaTuris pirobiT. xelSekrulebaze xelmowerebi da 

sxva rekvizitebi wina xelSekrulebis identuria. 

sagulisxmoa Semdegi faqtic: sawarmo `donaris~ 2004 wlis 24 agvistos 

werilis Tanaxmad mxareebi SeTanxmdnen xelSekrulebis Sewyvetaze, ris 

gamoc s.s. `WiaTurmanganumis~ mier 2004 wlis 1 seqtembris #04-2-3/2 weriliT 

`donaris~ mimarT gagzavnilia pretenzia, sadac moTxovnilia, rom `donarma~ 

s.s. `WiaTurmanganums~ unda gadauxados Semoutanali saqonlis Rirebuleba 

28.8 aTasi aSS dolari da xelSekrulebis 9.2 muxliT gaTvaliswinebuli 

sauravi 1.6 aTasi aSS dolaris odenobiT. sanacvlod, `donari~ 2004 wlis 6 

oqtombers s.s. `WiaTurmanganums~ ugzavnis Sedarebis aqtis proeqts, sadac 

aRniSnulia, rom misi davalianeba s.s. `WiaTurmanganumis~ mimarT 01.10.2004 

wlisaTvis Seadgenda 10.3 aTas dolars, razec s.s. `WiaTurmanganumis~ mier 

2004 wlis 9 noembers #04-2/393 weriliT gagzavnilia ganmeorebiTi 

pretenzia. 

imis gamo, rom warmodgenil xelSekrulebaTagan arc erTze ar aris 

dasmuli sawarmo `donaris~ cocxali beWedi da xelmowera, aseve, 

xelSekrulebis danarTebSi saqonlis Rirebuleba da miwodebis pirobebi 

gansazRvrulia sxvadasxvagvarad, s.s. `WiaTurmanganumSi~ moZiebuli 

masalebiT ver dgindeba mowodebuli saqonlis (xis morebis) faqtobrivi 

sarealizacio fasi da misi mowodebis pirobebi. aseve, ar aris gaformebuli 

orive mxaris mier xelmowerili angariSsworebaTa urTierTSedarebis aqti 

da orive mxare ayenebs pretenzias aRniSnul sakiTxze. 

imis dasadgenad, Tu faqtobrivad ra RirebulebiT da ra pirobebiT 

SeiZina s.s. `WiaTurmanganumma~ xis morebi sawarmo `donarisagan~, saWiroa 

damatebiTi masalebis mokvleva sawarmo `donarsa~ (ukraina) da S.p.s. 

ìnstraSi~ (saqarTvelo).

128 

(urTierToba S.p.s. `superostatTan) s.s `WiaTurmanganumsa (generaluri 

direqtori r. gocaZe, direqtori ekonomikis, finansebis da ekonomikis 

dargSi ak. gurjiZe) da Sps `superostats~ (direqtori m. zabaxiZe) Soris 

2001 wlis 6 ivniss gaformebulia xelSekruleba #04-7/15, romlis 

safuZvelzec Sps `superostatma~ ivaldebula miewodebina 

`WiaTurmanganumisaTvis~ wiwvovani jiSis xe-masala maRaros samagrad, 

zomebiT 3,5 m; 4,0 m; 6,0 m da 6,5 m; diametriT 16-14 sm. misawodebeli masalis 

raodenoba ganisaRvra 30 m 3 TveSi, saerTo raodenobiT 200 m 3 . 1 m 3 xe-masalis 

Rirebuleba ganisazRvra 40 aSS dolaris eqvivalentiT larebSi dRg-s 

CaTvliT. `WiaTurmanganumma~ ivaldebula Tanxis gadaxda yoveli 

Semotanili masalis raodenobis mixedviT. Zvel davalianebas (rac 

01.07.01. wlisaTvis Seadgenda 1,7 aTas lars) aanazRaurebda etapobrivad, 

erTi Tvis ganmavlobaSi. aseve, winaswar gadaixdida mTliani Rirebulebis 

10%-s xelSekrulebis gaformebis dRidan. 

xelSekrulebis darRvevis SemTxvevaSi orive mxarisaTvis 

gaTvaliswinebuli iyo jarima etapobrivad, gadauxdeli Tanxis 3%-is 

odenobiT, rac unda dafaruliyo xelSekrulebis darRvevis dRidan 1 Tvis 

ganmavlobaSi. 

2001 wlis 1 agvistos s.s `WiaTurmanganumsa~ da Sps `superostats~ 

Soris gaformebulia SeTanxmebis oqmi (ak. gurjiZe, m. zabaxiZe), romlis 

Tanaxmad, `superostati~ miawodebda `WiaTurmanganums~ 1000 m 3 samagr xe- 

masalas xelSekrulebiT gaTvaliswinebulis zemoT. 

xelSekrulebisa da SeTanxmebis oqmis safuZvelze, S.p.s. `superostats~ 

unda Semoetana 1200 m 3 xemasala. faqtobrivad, 2001-2002 wlebSi 

superostati~-s mier Semozidulia 1627,4 m 3 xe-masala, e.i. xelSekrulebiT da 

SeTanxmebiT gaTvaliswinebulis avliT Semotanili iqna 427,4 m 3 xe_masala. 

amasTan, 2001-2002 wlebSi ASemozduli 74,9 aTasi laris Rirebulebis (dRg_s 

CaTvliT,Eromelic Sedagens 12,5 aTas lars) 847,7 m 3 ze_malaze Sps 

`superostatma~ ar warmoadgina angriS_faqturebi, ris gamoc ss 

`WiaTurmanganumma~ ver miiRo CaTvla 12,5 aTas larze (Sps `superostati~ 

aRniSnuli TanxiT iricxeba `WiaTurmanganumis~ debitorad). xelSekrulebis 

mixedviT ki, s.s. `WiaTurmanganumma~ mowodebul saqonelSi gadaixada dRg_s 

Tanxa. amave dros, 2001 wels S.p.s. `superostat`-s `WiaTurmanganum~-Si 

sagadasaxado angariSfaqturis gareSe Semotanilia aqvs 17,0 aTasi laris 

(dRg-s 2,8 aTasi laris CaTvliT) sxvadasxva masalebi. aRniSnulis gamo 

`WiaTurmanganum~-ma am SemTxvevaSi ver miiRo CaTvla 2,8 aTas larze. e.i. Sps

129 

`superostatTan~ ganxorcielebul operaciebze angariS_faqturebis 

warmoudgenlobis gamo, s.s. `WiaTurmanganumma~ ver miiRo CaTvla gadaxdil 

dRg_s Tanxaze_15,3 aTas larze. Sps `superostatis~ mier 

angariS_faqturebis ar gamoweris motivi da biujetTan angariSsworebis 

sakiTxi, moiTxovs damatebiT mokvlevas sagadasaxado organoebis mier Sps 

`superostatSi~ 

amrigad, aRniSnuli operaciebiT S.p.s. `superostat`-ma biujetSi ar 

gadaixada 15,3 aTasi lari, rac moiTxovs damatebiT mokvlevas Sesabamisi 

samsaxuris mier. 

sawarmoSi adgili aqvs iseTi Tanxebis anazRaurebas, romlis gadaxdac 

mas xelSekrulebiT ar evaleba. magaliTad, 6.05.03 wlis #04.04/25 

xelSekrulebiT, i.m. `vaxtang kupataZes~ daekisra valdebuleba 

yovelTviurad 200 m 3 samagri masalis Semotanaze, sul wlis ganmavlobaSi – 

2400 m 3 –is. samagri xe-masalis 1 m 3— is Rirebuleba ganisazRvra 35 aSS 

dolariT dRg-s CaTvliT. saxelSekrulebo valdebulebaTa 

Seusruleblobaze, sanqciebi xelSekrulebiT ar aris gaTvaliswinebuli. 

warmodgenili cnobis Tanaxmad, v. kupataZes 2003 wels sul Semotanili 

aqvs 310,3 m 3 samagri xe, nacvlad am periodze xelSekrulebiT 

gaTvaliswinebuli 1400 m 3 –isa. miuxedavad imisa, rom ar gaformebula raime 

dokumenti xe-masalis Semotanis xarjebis `WiaTurmanganumisaTvis~ 

dakisrebaze, xe-masalis Semosatanad 4 SemTxvevaSi `WiaTurmanganumis~ mier 

gaweuli avtomomsaxurebaze, sawarmom gaxarja 619 lari. 

aseve, i.m. ìaSa sikinWalaSvilis~ mier analogiuri xelSekrulebis 

safuZvelze (xel. #04.04/119) 2003 wels sul Semotanilia 145 m 3 samagri 

masala. am SemTxvevaSi sikinWalaSvilze `WiaTurmanganumis~ mier 

usafuZvlod gaweulia satransporto momsaxureba, romlis Rirebulebam 

Seadgina 1301 lari. 

analogiuri SemTxveva gvaqvs i.m. ìlarion modebaZis~ mimarT. 09.07.03 

wlis #04.04/65 xelSekrulebis Tanaxmad, i. modebaZes yovelTviurad 

sawarmoSi unda Semoetana 200 m 3 samagri masala, anu wlis bolomde –1000 m 3 . 

1 m 3 –is Rirebulebad dRg-s CaTvliT ganisazRvra 35 aSS dolaris 

eqvivalenti larebSi. 

am xelSekrulebis mixedviT, i. modebaZem sul Semoitana 316 m 3 xe-masala, 

nacvlad gegmiuri 1000 m 3 –isa. masalis Semotanis 7 SemTxvevaze (sul-99,7 m 3 ) 

sawarmos mier gaweuli avtomomsaxurebis Rirebulebam Seadgina 1083 lari,

130 

Tumca xelSekruleba arc am SemTxvevaSi iTvaliswinebda xe-masalis 

Semotanaze avtomomsaxurebas. mxolod am sam SemTxvevaSi, sawarmom 

indmewarmeTa sasargeblod izarala 3003 lariT. 

/danarTi #21/ 

XII. reabilitaciis programis wlebis mixedviT 

Sesrulebis mdgomareobis da procentuli 

maCveneblebis analiziT dadginda Semdegi: 

mimdinare reviziis periodSi, s.s. `WiaTurmanganumi~-s reabilitaciis 

mmarTvelis mier warmodgenili iqna `s.s. `WiaTurmanganumi~-s reabilitaciis 

da finansuri gajansaRebis 2002-2012 wlis programa (biznes–gegma)~, aseve, 

`s.s. `WiaTurmanganumi~-s muSaobis da reabilitaciis 2003-2017 wlis programa 

(biznes-gegma)~. 

s.s. `WiaTurmanganumi~-s mier wardgenili masalebis Tanaxmad, 

auditorul–sakonsultacio firma `sikeTes~ mier Catarebulia aRniSnuli 

2002–2012 wlebis biznes-gegmis auditoruli Semowmeba. 2001 wlis 24 

dekemberis auditoruli daskvnis mixedviT, biznes–gegma Sesrulebulia 

maRal doneze, akmayofilebs saTanado moTxovnebs, kreditorul 

davalianebaTa dafarva SesaZlebladaa miCneuli da araviTari saxis 

SeniSvnebi araa gamoTqmuli. 

rac Seexeba `s.s. `WiaTurmanganumi~-s muSaobisa da rebilitaciis 2003- 

2017 wlis programis~ auditorul Semowmebis masalebs, miuxedavad 

mravaljeradi moTxovnisa, sarevizio jgufisaTvis warmodgenili ar iqna. 

s.s. `WiaTurmanganumi~-s 2001 wlis 24 dekembris krebis oqmis mixedviT, 

aRniSnuli reabilitaciis programa srulyofiladaa miCneuli. 

reabilitaciis mmarTvelad arCeuli iqna g. leJava, romelic yofili 

generaluri direqtoris r. gocaZis daxasiaTebiT, sruliad akmayofilebda 

`gakotrebis saqmeTa warmoebis Sesaxeb~ saqrTvelos kaninis 254-e muxlis 

moTxovnebs, gaaCnda saTanado gamocdileba da s.s. `WiaTurmanganum~-ze da 

kreditorebze damokidebuli ar iyo. amave oqmis Tanaxmad, kreditorTa 

komiteti arCeuli iqna 3 wevris SemadgenlobiT, maT Soris: Tavmjdomared – 

WiaTuris sagadasaxado inspeqciis ufrosis moadgile z. WiRlaZe; muSa –

131 

mosamsaxureTa warmomadgenelad – profkavSiris komitetis Tavmjdomaris 

moadgile T. xvedeliZe da erT-erT kreditorad ricxuli S.p.s. `Tamaz~-is 

direqtori l. kacitaZe. 

s.s. `WiaTurmanganum~-is generaluri direqtoris r. gocaZis gancxadeba 

reabilitaciis gegmis, reabilitaciis mmarTvelis kandidaturis da 

kreditorTa komitetis damtkicebis Sesaxeb, WiaTuris raionuli 

sasamarTlos mier damtkicebulia 2001 wlis 28 dekembris ganCinebiT. 

aRniSnuli ganCinebis Sesabamisad, yovelgvari SeniSvnebis gareSe srulad 

dakmayofilda r. gocaZis gancxadebaSi moyvanili moTxovnebi. 

Sesabamisad, amave dRes 2001 wlis 28 dekembers saqarTvelos ekonomikis, 

mrewvelobisa da vaWrobis saministrom (g. gaCeCilaZe), #7-1/2-721 weriliT 

mimarTa WiaTuris raionul sasamarTlos, biznes-gegmis damtkicebis 

Taobaze, aRniSnul werilSi reabilitaciis programis realobaze raime 

saxis konkretuli SeniSvnebi ar aris miTeTebuli. 

mimdinare Semowmebis Sedegad dadginda, rom s.s. `WiaTurmaganumi~-s 2002- 

2012 wlebis programa (biznes-gegma) Sedgenilia, `gakotrebis saqmeTa 

warmoebis Sesaxeb~ sqarTvelos kanonisa da sxva kanonmdeblobiT 

gaTvaliswinebuli moTxovnebis darRvevebiT, vinaidan igi damtkicebulia 

msxvil kreditorebTan SeTanxmebis gareSe (maT Soris saqarTvelos 

finansTa saministrosTan, romlis SuamdgolobiTac wina wlebSi aRebulia 

krediti da sawarmos saerTo kreditoruli davalianebis 11%-ze meti 

ekuTvnis). amasTan, reabilitaciis gegmaSi biujetisa da specialuri 

fondebis kuTvnili gadasaxadebisa da ricxuli jarima_sauravebis gadaxda 

pirveli xuTi wlis ganmavlobaSi (2002-2006wlebi) serToad ar aris 

gaTvaliswinebuli (maSin rodesac 2002 wlis 1 ianvrisaTvis sabiujeto 

davalianeba Seadgenda 12883,0 aTas lars, specialuri saxelmwifo 

fondebisadmi davalianeba – 8238,0 aTas lars), rac Seusabamoa saqarTvelos 

sagadasaxdo kodeqsis moTxovnebTan. amasTan, saxelmwifo sesxis 

davalianebaTa dafarva gaTvaliswinebulia mxolod 2006 wlidan, rac aseve 

Seusabamoa reabilitaciis reJimis periodSi gaformebul sasesxo 

xelSekrulebasTan. 

sawarmos finansuri mdgomareobisa da misi prognozuli zaralis 

maCveneblebis grafikebi SemuSavebulia wina periodis ZiriTdi maCveneblebis 

dinamikis analizis gareSe, rac ar iZleva saaqcio sazogadoebaSi Seqmnili 

finansuri sirTuleebis realur suraTs, ris gamoc programaSi asaxuli 

ZiriTadi maCveneblebi urTierTSeusabamoa da dauzustebelia. programaSi ar

132 

sCans `WiaTurmanganum~-Si reabilitaciis procesSi menejmentis roli, 

warmoebuli produqciis dabali xarisxis gamomwvevi mizezebi da 

aRmosafxvrelad gasatarebeli RonisZiebebi, produqciis ZiriTad 

momxmarebel partniorebTan Casatarebeli samuSaoebi da maTi perspeqtivebi. 

gaurkveveli da dausabuTebelia warmoebis donis gaumjobesebis 

maCveneblebi (cxrili#3) da misi gavlenis Sedegebi finansur mdgomareobaze. 

reabilitaciis programa ar iTvaliswinebda iseT faqtebs, rogoricaa 

eleqtroenergiis uwyvetad miwodebis meqanizmi, myidvelis mier produqciis 

Rirebulebis droulad da sruliad anazRaureba da sxva. 

reabilitaciis programaSi saerTod ar aris gaanalizebuli warmoebis 

reabilitaciisa da finansuri gajansaRebis konkretuli organizaciuli, 

teqnikuri da teqnologiuri RonisZiebebi da maTi realizaciis finansuri 

efeqti. aRniSnuli Sedegebis analizi unda asaxuliyo ganyofilebaSi `3-4, 

finansuri analizi~. 

saqarTvelos saxelmwifo qonebis marTvis saministrom 04-03-2003 wlis # 

96-95-/1-3 weriliT miuTiTa `WiaTurmanganumi~-s sameTvalyureo sabWos 

Tavmjdomares, rom wardgenili reabilitaciis programis proeqti 

Sedgenilia seriozuli xarvezebiT da mieca miTiTiTeba, rom saqrTvelos 

finansTa, ekonomikis, mrewvelobis da vaWrobis saministroebTan da sxva 

samTavrobo organoebTan TanamSromlobisa da miRebuli SeniSvnebis 

gaTvaliswinebiT moexdinaT Semosavlebisa da sawarmoo xarjebis sruli 

gadaangariSeba, davalianebaTa (sabiujeto, spec-fondebis, aRebuli sesxebisa 

da sxva) dafarvasTan erTad, gaeTvaliswinebinaT sameurno ciklisa da 

socialuri pirobebis gaumjobesebisaTvis saWiro xarjebi, sareabilitacio 

programa gaegrZelebinaT 2017 wlamde da saqarTvelos prezidentis mier 

micemul vadebSi damtkicebis mizniT, umokles vadaSi warmoedginaT 

gadamuSavebuli da SeTanxmebuli reabilitaciis programa. 

2002 weli s.s.`WiaTurmanganum~-ma cudi maCveneblebiT daamTavra. 

sasaqonlo produqciis damzadebis gegma Sesrulda 52,6%-iT. kerZod, unda 

damzadebuliyo 130,5 aTasi tona koncentrati, faqtiurad damzadda 68,6 

aTasi tona, reabilitaciis gegmis Sesrulebas daaklda 61,9 aTasi tona. 

sasaqonlo produqciis damzadebis gegma ar Seusrulebia arc erT maRaros. 

amasTan saerTo produqciis damzadebis gegma Sesrulda 51,2%-iT, gegmis 

Sesrulebas daaklda 6620,6 aTasi laris produqcia. nedli madnis gamoRebis 

gegma Sesrulda 49,7%-iT, reabilitaciis gegmiT Sesrulebas daaklda 249,5 

aTasi tona nedli madani.

133 

2003 weli s.s. `WiaTurmanganum~-ma daamTavra Semdegi maCveneblebiT: 

sasaqonlo produqciis damzadebis gegma Sesrulda 64,3%-iT, damzadebulia 

93,5 aTasi tona manganums koncentrati, nacvlad gegmiT gaTvaliswinebuli 

145,6 aTasi tonisa, e.i. gegmis Sesrulebas daaklda 52,0 aTasi tona 

koncentrati.sasaqonlo produqciis damzadebis gegma verc erTma maRarom 

ver Seasrula. nedli madnis gamoRebis gegma Sesrulebulia 63,8 %-iT. gegmis 

Sesrulebas daaklda 208,3 aTasi tona. 

2004 wlis 6 TveSi s.s.`WiaTurmanganum~-ma sasaqonlo produqciis 

damzadebis gegma Seasrula 89,3%-iT, gegmiT unda damzadebuliyo 74,5 aTasi 

tona manganumis koncentrati, faqtiurad damzadda 66,5 aTasi tona, gegmis 

Sesrulebas daaklda 8,0 aTasi tona manganumis koncentrati. calkeuli 

maRaroebis mixedviT gegma Seasrula mxolod SuqruTis maRaroTa 

sammarTvelom. saerTo produqciis gamoSvebis gegma Sesrulda 90,8%-iT, 

gegmis Sesrulebas daaklda 596,3 aTasi laris produqcia. 

2001 wlis balansis monacemebis mixedviT, s.s. `WiaTurmanganum~-Si 

faqtobrivad miRebuli iyo 6120,8 aTasi laris Semosavlebi, maT Soris: 

produqciis realizaciidan – 5115,6 aTasi lari, gaweuli iyo 16805,7 aTasi 

laris xarjebi, miRebulma zaralma Seadgina 10684,9 aTasi lari. am 

periodisaTvis debitoruli davalianebis saxiT warmoebas ericxeboda 3269.3 

aTasi lari, xolo kreditorul davalianebaSi – 4735.9 aTasi lari. 

aRniSnuli maCveneblebis miuxedavad, 2002 – 2012 wlebis reabilitaciis 

gegmis mixedviT, mTlian periodze misaRebi prognozi Semosavlebis saxiT 

gaTvaliswinebuli iyo 111.5 aTasi aSS dolari, anu 245.2 aTasi lari: aqedan: 

2002 welze – 8203 aTasi aSS dolari, eqvivalentSi – 18046.0 aTasi lari. 

danaxarjebi gadasaxadebis CaTvliT mTlian periodze gaTvaliswinebuli 

iyo 91848 aTasi aSS dolari, anu 202065 aTasi lari, aqedan: 2002 wels – 6278 

aTasi aSS dolari anu 13811 aTasi lari. mTlian periodze jamuri SedegiT 

gaTvaliswinebuli iyo 19621 aTasi aSS dolaris, anu 43166 aTasi laris, 

mogebis miReba, aqedan 2002 welze – 1925 aSS dolari, anu 4235 aTasi lari. 

faqtobrivad, 2002 wlis Sedegebis mixedviT miRebulma Semosavlebma 

Seadgina 10178.8 aTasi lari, rac 4058 aTasi lariT aRemateba 2001 wels 

miRebul Semosavlebs da 7867.2 aTasi lariT naklebia reabilitaciis gegmiT 

gaTvaliswinebul 2002 wlis prognozul Semosavlebze. danaxarjma Seadgina 

9832,9 aTasi lari, miRebulma zaralma – 4313.8 aTasi lari, maSin rodesac 

reabilitaciis gegmis mixedviT, 2002 wels gaTvaliswinebuli iyo 4235 aTasi

134 

laris mogebis miReba, rac srul Seusabamoa faqtobrivad miRebul 2001-2002 

wlebis SedegebTan. 

samTavrobo organizaciebidan miRebuli SeniSvnebis gaTvaliswinebiT, 

2003-2017 wlebis reabilitaciis programaSi Setanilia garkveuli 

koreqtirebebi, sabiujeto, spec fondebis da sasesxo davalianebebis 

gadaxda gaTvaliswinebulia 2003 wlidan. 

aRniSnuli programis mixedviT, mTlian sareabilitacio periodze 

saprognozo Semosavlebis saxiT gaTvaliswinebulia 163309 aTasi aSS 

dolari, anu 359279 aTasi lari, aqedan 2003 wels – 8523 aTasi aSS dolari, 

eqvivalentSi 18750 aTasi lari. danaxarjebi gadasaxadebis CaTvliT sul 

135948 aTasi aSS dolari, anu 299085 aTasi lari, aqedan 2003 wels – 6623 

aTasi aSS dolari, anu 14570 aTasi lari. mTlian periodze prognozirebuli 

mogeba Seadgens 27361 aTas aSS dolars, anu 60194 aTas lars, aqedan 2003 

wels – 1900 aTas aSS dolars, anu 4180 aTas lars, maSin rodesac 2002 wlis 

faqtobrivma zaralma 4313.8 aTasi lari Seadgina. aRniSnulidan gamomdinare, 

misaRebi prognozirebuli Semosavlebisa da mogebis Tanxebi gaTvlilia 

Sesabamisi dasabuTebisa da argumentirebuli analizis gareSe. 

aRniSnuli da sxvadasxva saxis SeniSvnebidan gamomdinare, WiaTuris 

raionuli sasamarTlos mier damtkicebuli 2003-2017 wlebis reabilitaciis 

programa damatebiTi makoreqtirebeli samuSaoebis safuZvelze saWiroebs 

Semdgom daxvewas, `gakotrebis saqmeTa warmoebis Sesaxeb~ saqarTvelos 

kanonis 253-e muxlis pirveli nawilis Sesabamisad, romelic gulisxmobs 

cvlilebebis Setanis SesaZleblobas kreditorTa krebis an kreditorTa 

komitetis Tanxmobis safuZvelze. 

saqarTvelos finansTa saministrom qonebis marTvis saministroSi da 

s.s. `WiaTurmanganumSi~ gagzavnili 2003 wlis 11 martis #08-87/1427 weriliT 

moiTxova kreditorTa sabWos SemadgenlobaSi SeeyvanaT saxelmwifo qonebis 

finansuri marTvisa da arasagadasaxado Semosavlebis aRricxvis 

departamentis ufrosis moadgile a. CaCaniZe. s.s. `WiaTurmanganumidan~ 

WiaTuris raionul sasamarTloSi damtkicebisaTvis 2003 wlis 12 martis 

#14-03-06 werilTan erTad gaigzavna 2003-2017 wlebis reabilitaciis 

programa da a. CaCaniZis kreditorTa komitetSi CarTvis moTxovna, rac 

sasamarTlom 2003 wlis 1 aprilis ganCinebiT daakmayofila da sagadasaxado 

inspeqciis ufrosis moadgilis z. WiRlaZis nacvlad kreditorTa komitetSi 

Seiyvana a. CaCaniZe.

135 

2003 wels s.s. `WiaTurmanganumi~-s erToblivi Semosavali ekonomikuri 

saqmianobidan Seadgenda 10161.7 aTas lars, maT Soris produqciis 

realizaciis gegma, reabilitaciis programiT, gaTvaliswinebuli iyo 17981.0 

aTasi laris odenobiT, faqtiurma Sesrulebam Seadgina 11099.0 aTasi lari, 

anu 6881.0 aTasi lariT naklebi programulTan SedarebiT. gegma Sesrulda 

62%-iT. debitoruli davalianebis Tanxidan, reabilitaciis programiT 

gaTvaliswinebuli iyo 436.0 aTasi laris amoReba, faqtiurad Tanxebi ar 

amoRebula. ijaridan Semosavlebis saxiT gaTvaliswinebuli iyo 218.0 aTasi 

laris miReba, faqtiurad miRebulia 22.0 aTasi lari, gegmis Sesrulebas 

daaklda 196.0 aTasi lari, Sesabamisad, gegma Sesrulebuli iqna 10%-iT. 

2003 wlis Sedegebis mixedviT, muSa-mosamsaxureTa xelfasebze da 

anaricxebze gaweuli xarjebi Seadgens 7339.7 aTas lars, amortizaciis 

xarjebi – 1511.8 aTas lars, gamoqviTvas daqvemdebarebuli sxva xarjebi – 

3671.1 aTas laris. warmodgenili monacemebis mixedviT, 2003 wels gaweulma 

xarjebma sul Seadgina 12252.8 aTasi lari, xolo wliuri Sedegebis 

mixedviT miRebulma zaralma Seadgina – 4841.5 aTasi lari, nacvlad 

reabilitaciis programiT dasaxuli 4.2 aTasi laris mogebisa. 

2003 wels, miuxedavad reabilitaciis programaSi dasaxuli 

parametrebisa, ver moxerxda Zveli sabiujeto da arasabiujeto 

davalianebis Semcireba, ufro metic, moxda mimdinare sabiujeto 

valdebulebebis daaxloebiT 1.5 mln. lariT da arasabiujeto 

valdebulebebis 1.4 mln. lariT zrda. 

dazaralebul mosaxleobaze gacemulia an gaweulia sxvadsxva saxis 

momsaxureba 564.5 aTasi laris odenobiT, am kuTxiT reabilitaciis gegma 

Sesrulda 86%-iT. aqve unda aRiniSnos, rom adgili hqonda Tanxebis 

araTanabrad ganawilebas. (ix. qvemoT) 

yuradsaRebia isic, rom xarjebis struqtura araoptimaluria, 

produqciis TviTRirebulebis daaxloebiT 40-50% saxelfasi fonds 

Seadgens. 

2004 wlis 6 Tvis Sedegebis mixedviT, sazogadoebis erToblivi 

Semosavali ekonomikuri saqmoanobidan Seadgenda 5115.6 aTas lars. 

sasaqonlo produqciis damzadebis davaleba Sesrulda (reabilitaciis 

programasTan SedarebiT) 90.7%-iT, gegmis Sesrulebas daaklda 8297 tona 

koncentrati. saerTo produqciis gamoSvebis gegma Sesrulda 91.9%-iT, 

danaklisi Seadgens 645.1 aTas lars. nedli madnis gamoRebis gegma 

Sesrulda 89.1%-iT, Sesrulebas daaklda 34861 tona nedli madani. calkeuli

136 

maRaroebis mixedviT gegma Seasrul mxolod `SuqruTis maRaroTa 

sammarTvelom~. 

2004 wlis 6 TveSi gaweuli xarjebidan muSa-mosamsaxureTa xelfasebi 

da anaricxebi Seadgens 4030.1 aTas lars, amortizaciis xarjebi – 719.4 aTas 

lars, gamoqviTvas daqvemdebarebuli sxva xarjebi – 3316.4 aTas lars, sul 

warmodgenili monacemebis Tanaxmad, 2004 wlis 6 TveSi gaweulma xarjebma 

Seadgina 8065.8 aTasi lari. 6 Tvis Sedegebis mixedviT, miRebulia zarali 

4430.7 aTasi laris odenobiT, rac 2003 wliur SedegebTan SedarebiT 

gazrdilia 795.7 aTasi lariT. 

amrigad, rogorc analizi aCvenebs, reabilitaciis programiT 

gaTvaliswinebuli maCveneblebi ver iqna Sesrulebuli verc erTi 

parametris mixedviT, verc saSemosavlo nawilSi da verc xarjvis nawilSi, 

ufro metic, gaizarda zarali wina periodTan SedarebiT da sawarmo gaxda 

nakleblikviduri, raSic didia subieqturi faqtorebi kereZod: 

sarevizio jgufma analizi gaukeTa kreditoruli davalianebaTa 

Tanxebis gacemis Sesabamisobas reabilitaciis reJimiT gansazRvrul 

wilobriv-procentuli maCveneblebTan da dadginda, rom am mimarTulebiT 

mravlobiTi darRvevebi da xarvezebia. kreditoruli davalianebis Tanxebis 

gacema ganaxorcielebulia rogorc reabilitaciis mmarTvelTan 

SeTanxmebiT, aseve mis gareSe, gasacemi Tanxebis odenoba ki gansazRvrulia 

moqmedi kanonmdeblobis darRveviT (ix. qvemoT), ramac mniSvnelovani 

ekonomikuri problemebi Seuqmna warmoebas da Seaferxa sabiujeto 

valdebulebebis dafarva. kerZod, im pirobebSi, rodesac ganuxrelad 

matulobs sabiujeto davalianebaTa Tanxebis odenoba yvela parametris 

mixedviT, progresulad izrdeba sasesxo davalianebebi da daufarav 

kreditebze daricxuli sargebeli, ganicdis umwvaves kriziss sabrunav 

saSualebaTa SeZenasa da mimdinare Sromis anazRaurebis gacemaSi, ar 

sruldeba reabilitaciis programuli maCveneblebi saSemosavlo nawilSi, 

TviTneburad da subieqturad, metobiT an srulad nazRaurdeba is 

kreditoruli davalianebebi, romlebic eqvemdebarebian reabilitaciis 

programis grafikiT dafarvas. es ZiriTadad exeba kerZo samarTlis 

iuridiul da fizikur pirebs. magaliTad: 

gaanalizebuli iqna marganecis madnis gadamzid organizaciebze 1.01.02. 

wlamde periodis kreditoruli davalianebis Tanxebis anazRaurebis 

mdgomareoba da dadginda Semdegi:

137 

2002 wlis 1 ianvris mdgomareobiT, kreditoruli davalianebis naSTi 9 

pirze Seadgenda 171762 lars, programis mixedviT 2002 wels maTze maqsimum 

unda gacemuliyo 11852 lari (6.9%) faqtobrivad ki aunazRaurdaT 72459 lari 

(42%), anu programis zemoT 60607 lari. 

2003 wlis amave pirebze gacemulia 74717 lari (43.5%), nacvlad 11508 

larisa (6.7%), anu programis zemoT gaica 63209 lari. mxolod am kerZo 

SemTxvevaSi sul 2002-2003 wlebSi programis zemoT gaica 123816 lari. magram 

am SemTxvevaSic ganawileba araTanabaria. kerZod, Tu 2002-2003 wlebSi 

ZiriTadad daifara aRniSnul pirTa kreditoruli davalianebebi, i.m. 

`gogolaZe badris~ 2003-2004 wlebis davalianebis Tanxa_13592 laridan, 

laric ar miuRia. 

gansakuTrebuli subieqturobiT gamoirCeva dazaralebul mosaxleTa 

sasargeblod ricxuli kreditoruli davalianebaTa Tanxebis gacema. 

iqidan gamomdinare, rom sazogadoebam sarevizio periodSi ar Seasrula 

gacemuli davaleba, ar warmoadgina dazaralebul mosaxleobasTan 

angariSsworebis sruli brunva 1.07.01 wlidan 1.07.04 wlamde periodSi, 

SeuZlebeli Seiqmna gakeTebuliyo analizi jamuri Sedegebis mixedviT. 

aRniSnulidan gamomdinare, sxva monacemTa ar arsebobis gamo, sarevizio 

jgufma aradazustebul monacemebze dayrdnobiT, SerCeviT Seiswavla 

dazaralebul mosaxleobaze zaralis Tanxis metobiT (reabilitaciis 

programis grafikTan SedarebiT) anazRaurebis sakiTxi da am mimarTulebiT 

gamoikveTa uxeSi darRvevebi. kerZod: 

2002 wels gvaqvs Semdegi mdgomareoba: 

zina gafrindaSvils 01.01.02 wlis mdgomareobiT naSTad ericxeboda 

19676 aSS dolaris kreditoruli davalianeba. 2002 wels mas aunazRaurda 

20219 aSS dolari (mas zedmetad gadauxades 538 aSS dolari, rac Seadgenda 

1173 lars), rac Seadgens davalianebis Tanxis 102.7%-s. programis mixedviT 

ki, mas unda anazRaureboda 1358 aSS dolari (6.9%) e.i. programis zemoT 

zina gafrindaSvilze gaica 18861 aSS dolari, rac 1.01.03 wlis 

mdgomareobiT, Seadgenda 41117 lars. 

SuSana gafrindaSvils, 1.01.02-is mdgomareobiT naSTad ericxeboda 10738 

aSS dolari, mas aunazRaurda 12676 aSS dolari (anu kuTvnilze 1937 aSS 

dolariT meti), rac Seadgens davalianebis Tanxis 118%. mas unda 

anazraureboda 6.9%, TanxiT – 741 aSS dolari. e.i. S. gafrindaSvils 

programis zemoT aunazRaurda 11935 aSS dolari, anu 26018 lari.

138 

grigol nozaZes ericxeboda 21111 aSS dolari, aunazRaurda 7412 (35%), 

nacvlad 1457 aSS dolarisa, e.i. zedmetad aunazRaurda 5955 aSS dolari, 

anu 12983 lari. 

amave wels, rogorc zemoT avRniSneT, nugzar CaCanizes, romelsac 

22.07.02 wels Seudgines aqti da zaralis Tanxa ganesazrvra 26159 aSS 

dolariT, amave welsve aenazraures es Tanxa mTlianad – 26159 aSS dolari, 

nacvlad 1805 aSS dolarisa (rogorc pasiuri zaralis). e.i. am SemTxvevaSi 

zedmetad gaica 24354 aSS dolari, anu 53092 lari. 

analogiurad, 2002 wels zedmetadaa gacemuli: zoia deviZeze – 1983 aSS 

dolari (3733-1750=1983 aSS dolari), anu 4372 lari; Jora mecxovriSvilze – 

2644 aSS dolari (3552-908=2644 aSS dolari), anu 5764 lari; varinka 

qvaTaZeze – 3520 aSS dolari (4435-1034=3401 aSS dolari), anu 7415 lari; 

qeTo qvaTaZeze – 3445 aSS dolari (4408-887=3521 aSS dolari), anu 7675 lari; 

beriZe naTelaze – 4423 aSS dolari (5197-774=4423 aSS dolari) anu 9642 

lari; iakobiZe cialaze – 3331 aSS dolari (4473-1141=3332 aSS dolari), anu 

7264 lari; maxaTaZe biWikoze – 13194 lari (14486-1292=13194); asaniZe daviTze – 

4964 lari (5483-519=4964); bregvaZe lianaze – 1796 aSS dolari (2737-941.0=1796), 

anu 3915 lari; bregvaZe omarize – 1933 aSS dolari (3015-1082=1933), anu 4214 

lari; gafrindaSvili nanize – 2073 lari (4530-2457); WiokaZe leilaze – 4150 

lari (5613-1463=4150). aris sxva SemTxvevebic. 

amrigad, marto 2002 wels dazaralebul mosaxleobis nawilze_16 pirze 

programis zemoT gaica 207802 lari, anu maTze ricxuli naSTis – 497374 

laris 41.8%, (12 pirze iricxeboda 201117 aSS dolari×2.06=414301 lari, xolo 

4 pirze – 83073 lari, rac jamSi Seadgens 497374 lars), Tumca 

dazaralebulTa ZiriTad raodenobas ar miuRia 6.9%-ic xolo umravlesobas 

– saerTod laric ar auRia. 

kerZod, 1.01.02 wlis mdgomareobiT, s.s. `WiaTurmanganums~ 

dazaralebul kreditorad ericxeboda 602+85=687 piri, romelTa 

kreditoruli davalianeba 1.01.02 wlis mdgomareobiT, Seadgenda 7855469 

lars (3166820×2.06+1331820=7855469). 2002 wels am kreditorebze sul gacemulia 

338154 lari (130058×2.18+54628=338154), anu mTliani davalianebis 4.3%. 

zemoTaRniSnul 16 pirze gacemuli Tanxis gaTvaliswinebiT (gamoklebiT), 

687-16=671 piris kreditoruli davalianeba Seadgenda 7855469-497374=7358095 

lars, maTze ki sul gaica 338154-207802=130352 lari, rac Seadgens maTze 

ricxuli davalianebis 1.8%-s. e.i. 16 pirze gacemulia davalianebis 41.8% (maT

139 

Soris n. CaCaniZes aunazraurda srulad, xolo z. gafrindaSvils da S. 

gafrindaSvils metobiT), xolo danarCen 671 pirze – 1.8%, amasTan 100-ze met 

pirze kompensaciis Tanxa saerTod ar gacemula. 

2003 wels gvaqvs Semdegi mdgomareoba: 

kilaZe SoTas 1.01.02 wlis mdgomareobiT, kreditoruli davalianebaSi 

ericxeboda 3324 aSS dolari, masze gaica 2393 aSS dolari (72%), anu 

programulTan SedarebiT zedmetad gaica 2170 aSS dolari, (2393-223=2170), 

rac 1.01.04 wlis mdgomareobiT Seadgens 4514 lars; 

qvaTaZe qeTos ericxeboda 25367 aSS dolari, gaica 4743 aSS dolari 

(18.7%), zedmetadaa gacemuli 3043 aSS dolari (3359-861=2497), anu 4330 lari. 

nozaZe grigols ericxeboda 21111 aSS dolari, aunazraurda 3389 aSS 

dolari (16%), zedmetadaa gacemuli 1932 aSS dolari (3389-1457=1932), anu 4019 

lari; 

wignaZe goderZis ericxeboda 14858 aSS dolari, gaica 12089 aSS dolari 

(81.4%), zedmetadaa gacemuli 11094 aSS dolari (12089-995=11094), anu 23074 

lari; 

iakobiZe sergos ericxeboda 14784 aSS dolari, gaica 7372 aSS dolari 

(50%), zedmetadaa gacemuli 6382 aSS dolari (7372-990=6382), anu 13274 lari. 

bakuraZe vasils ericxeboda 20026 aSS dolari, gaica 3536 aSS dolari 

(17.7%), zedmetadaa gacemuli 2194 aSS dolari (3536-1342=2194), anu 4564 lari; 

WiaTuris `samrewvelo sawarmoos kombinats~ naSTad ericxeboda 21273 

aSS dolari. Tavisis aqtivi man gadasca S.p.s. `magis~ da is mTlianad iqna 

anazRaurebuli amave wels – 44886 lari. programis mixedviT, `samrewvelo 

kombinatze~ unda gacemuliyo 3007 lari (6.7%), e.i. masze zedmetad gaica 

41879 lari. 

maxaTaZe biWikos ericxeboda 18728 lari, masze gaica 4150 lari (22%), 

zedmetadaa gacemuli 2895 lari (4150-1255=2895); 

gafrindaSvili nanis ericxeboda 35608 lari, masze gaica 10444 lari 

(29.3%), zedmetadaa gacemuli 8058 lari (10444-2386=8058); 

wignaZe nodaris ericxeboda 18822 lari, masze gaica 9721 lari (51.6%), 

zedmetadaa gacemuli 8460 (9721-1261=8460) lari. 

aris Tanxebis zedmetad gacemis sxva SemTxvevebic. 

zemoTaRniSnul 11 SemTxvevaSi dazaralebulebis naSTad ericxebodaT 

353937 lari da maTze gaica 146657 lari (41.4%), Tumca maqsimum unda 

gacemuliyo 23804 lari, e.i. grafiks zemoT gaica 122847 lari.

140 

2003 wels 625+87=712 dazaralebulze sul gaica 93902 aSS dolari da 

46894 lari, rac 31.12.03 mdgomareobiT, kursiT Seadgens 

93902×2.075+46894=241740 lars. e.i. wliurma anazRaurebam saSualod Seadgina 

3.01% (kreditoruli davalianeba 1.01.02 wlis mdgomareobiT saSualod 

Seadgenda 7855469 lars). zemoTmocemul 11 pirze gacemuli Tanxis 

gamoklebiT, anazRaurebam 701 dazaralebulze Seadgens 118893 lars anu 

saSualod 118893:7501532×100=1.6%-s. e.i. 11 pirze anazRaurebam Seadgina – 41.4%, 

xolo danarCen 701 pirze – 1.6%. 

2004 wlis 22.12.04 wlis mdgomareobiT, gvaqvs Semdgei suraTi: 

beriZe lubas 1.01.02 wlis mdgomareobit, ericxeboda kreditoruli 

davalianeba 7193 aSS dolaris odenobiT, masze 2004 wels gaica 4689 aSS 

dolari (65.1%), nacvlad programis grafikiT kuTvnili 482 aSS dolarisa, 

e.i. masze programis avliT gacemuli iqna 4207 aSS dolari. 

RavTaZe guramis ericxeboda 39357 aSS dolari, masze gaica 32019 aSS 

dolari (81.3%), nacvlad 2637 aSS dolarisa, e.i. zedmetad gaica 29382 aSS 

dolari. 

iakobiZe beJanis ericxeboda 23812 aSS dolari, masze gaica 15062 aSS 


dolari. 

kapanaZe giorgis ericxeboda 32075 aSS dolari, masze gaica 7486 aSS 


dolari. 

deviZe margaritas ericxeboda 34038 aSS dolari, masze gaica 20811 aSS 

dolari (61.1%), nacvlad kuTvnili 2280 aSS dolarisa. e.i. masze zedmetad 

gaica 18530 aSS dolari. 

darbaiZe nataSas ericxeboda 10236 aSS dolari, masze gaica 2843 aSS 

dolari (27.8%), nacvlad 686 aSS dolarisa, e.i. masze zedmetad gaica 2157 

aSS dolari. 

CubiniZe nelis ericxeboda 19295 aSS dolari, masze gaica 11835 aSS 


dolari. 

aseve aSS dolarebSi gansazRvruli Tanxa programis zemoT gaica 

Semdeg pirebze; 

gogolaZe – kupataZe nataSaze – 3684 aSS dolariT meti (4697-1013=3687); 

eraZe bondoze – 3687 aSS dolariT meti (5746-1409=4337); kapanaZe SoTaze – 

2871 aSS dolariT meti (3823-785=2871); maCitiZe uCaze – 2607 aSS dolariT

141 

meti (3392-785=2607); deviZe anzorize – 2525 aSS dolariT meti (2969-444=2525); 

devize zoiaze – 537 aSS dolariT meti (2237-1700=537); kusiani dimitrize – 

3417 aSS dolariT meti (3923-506=3417); CitiZe murmanize – 3865 aSS dolariT 

meti (5553-1688=3865); Tabagari parmenze – 4962 aSS dolariT meti (5312- 

356=4962); iobaSvili sergoze – 2144 aSS dolariT meti (3261-1117=2144); 

iakobiZe giorgize – 3849 aSS dolariT meti (5260-1411=3849) da a.S. 

sul dolarebSi gansazrvruli Tanxa zemoTaRniSnul 19 pirze 

anazRaurebulia 145291 aSS dolaris odenobiT, nacvlad programiT 

kuTvnili 23786 aSS dolarisa. metobiT anazRaurebulma Tanxam Seadgina 

121505 aSS dolari, rac 01.11.04 wlis mdgomareobiT Seadgens 

1.8275×121505=222050 lars. 

larebSi gadaxdili Tanxebis mxriv gvaqvs Semdegi mdgomareoba: 

WiRlaZe zurabis naSTad ericxeboda 42375 lari, masze gaica 13507 lari 

(31.9%), nacvlad 2839 larisa. e.i. zedmetadaa gacemuli 10668 lari. aseve, 

mamacaSvili biWikoze zedmetadaa gacemuli 3387 lari, WiokaZe leilaze 5279 

lari, samxaraZe jambulize – 9930 lari, gafrindaSvili giorgize – 6490 

lari da a.S. 

amrigad, marto zemoTaRniSnul 24 pirze, romelTac 1.01.02 wlis 

mdgomareobiT, naSTad ericxebodaT 346024×2.11+112595=842705 laris 

kreditoruli davalianeba, aunazraurdaT 349863 lari, rac Seadgens maTi 

davalianebis 36.1%-s. am SemTxvevaSi programis grafikiT gaTvalisiwnebuli 

(6.7%) Tanxebis zemoT, kreditorebze anazRaurebulia 257800 lari (am 

SemTxvevaSi aSS dolarebSi gansazRvruli programulis zemoT 

anazraurebuli Tanxebi larebSi gadaangariSebuli 1.11.04 wlis 

mdgomareobiT arsebuli savaluto kursiT). 

rac Seexeba saSualo wliur anazraurebas, man 748 pirze Seadgina 205599 

aSS dolari da 80091 lari, anu kursiT 05.01.04 wlis mdgomareobiT – 513905 

lari, rac erT pirze saSualod Seadgens davalianebis 6.85%-s. 

aqve SevexebiT or SemTxvevas kreditoruli davalianebis Tanxebis 

anazraurebaze, kerZod: 

12.07.03 wlis #1142 gasavlis orderiT, SergelaSvili Joraze 

gacemuladaa naCvenebi 29224 lari (saadvokato momsaxureobis). aRniSnuli 

Tanxa kreditorul davalianebaSia 1.01.02 wlis mdgomareobiT da misi 

anazRaureba eqvemdebareba reabilitaciis reJims. 2002 da 2003 wlis jamSi, 

masze unda gacemuliyo 3974 lari, e.i. grafikis zemoT J. SergelaSvils 

aunazRaurda 25250 lari.

142 

20.10.03 wlis #1728 orderis mixedviT, vladimer mirotaZes gadaericxa 

20000 lari 1.01.02 wlamde arsebuli kreditoruli davalianebis dasafaravad 

(gasavlis orderze direqtori da mT. buRalteri xels ar awers, Tanxa 

gadaricxuli aqvs molare d. gocaZes, sabuTad warmodgenili aqvs qviTari 

#10 (#0402008), 21.10.03 wlis). am SemTxvevaSi v. mirotaZes grafikis zemoT 

gadaericxa 14560 lari. am orive SemTxvevaSi reabilitaciis grafikis zemoT 

kreditorebs aunazraurdaT 39810 lari. 

2004 wlis 4 maiss v. mirotaZes gadaericxa 20000, anu grafiks zemoT mas 

gadaericxa 14560 lari. 

amrigad, reabilitaciis programis zemoT anazRaurebulma Tanxebma 

mxolod ganxilul sam SemTxvevaze (madnis gadamzidi organizaciebze, 

dazaralebul mosaxleobaze da miTiTebul kreditorze gacemuli Tanxebis 

mixedviT) Seadgina: 2002 wels – 268409 lari, 2003 wels – 225868 lari, xolo 

2004 wels – 272360 lari. e.i. arasruli monacemebiT, 2002-2004 wlebSi 

programis zemoT, kreditorebze anazraurebulia766727 lari. 

aqve unda aRiniSnos isic, rom 2002 – 2004 wlebSi ganxorcielebulia 

aTeulobiT aTasi laris dausabuTebeli (usafuZvlo) da winaswari 

gadaxdebi da gadaricxvebi (ixileT zemoT). 

zemoTaRniSnuli faqtebis fonze aqtualobas iZens is dausabuTebeli 

qmedebebic, ramac uaryofiTi gavlena moaxdina reabilitaciis programis 

ganxorcielebaze. saqme exeba reabilitaciis reJimis Zireuli moTxovnebis 

ugulebelyofas. kerZod, `gakotrebis saqmeTa warmoebis Sesaxeb~ 

saqarTvelos kanonis Tanaxmad, reabilitaciis reJimi warmoadgens iseTi 

kompleqsuri RonisZiebebis (ekonomikur–finansuri, organizaciuli, 

teqnikuri, reorganizaciuli) erTobliobas, romlebic emsaxurebian 

warmoebis finansuri problemebis daZlevas, ekonomikur reabilitacias, 

movalis likvidurobis aRdgenas da Sedegad, warmoebis likvidaciis 

Tavidan acilebas. reabilitaciis reJimis am fundamentaluri principebis 

ugulebelyofa pirdapir ukavSirdeba warmoebis likvidaciis da misi 

gakotrebis xelsewyobas. 

zemoTmiTebul kanonze da reabilitaciis programaze dayrdnobiT, 

Tavidan unda yofiliyo acilebuli yvela iseTi finansuri operaciebi da 

finansur–ekonomikuri garigebebi, romlebic imTaviTve ganapirobebdnen 

sazogadoebisaTvis mZime ekonomikur Sedegebs. sazogadoebam ki ar gamoiyena 

reabilitaciis reJimSi momuSave warmoebis kanoniT miniWebuli uflebebi da 

dauSva warmoebis interesebis Selaxva kerZo mewarmeTa sasargeblod.

143 

kerZod, kanonidan gamomdinare, dauSvebeli iyo sauravebis daricxva im 

kreditoruli davalianebaTa Tanxebze, romlebic anazRaurebas 

eqvemdebarebodnen reabilitaciis reJimiT, e.i. gaweriliyo asanazraureblad 

15 welze, radganac aseT davalianebaTa Tanxaze daricxuli sauravebi 

ramodenimejer gadaaWarbebda davalianebis ZiriTad Tanxas da nacvlad 

reabilitaciisa, pirdapir gaakotrebda warmoebas. e.i. kreditoruli 

davalianebaTa Tanxaze (reabilitaciis reJimamde warmoSobilze) sauravebis 

daricxva pirdapir ewinaaRmdegeba zemoTmiTiTebul kanonis Zireul 

moTxovnebs. kreditoruli davalianebaTa Tanxebze sauravebis daricxvis 

Taobaze, analogiuri ganmartebebi iqna miRebuli q. WiaTuris sasamarTlos 

Tavmjdomare t. tabataZesa da s.s. `WiaTurmanganumis~ reabilitaciis 

mmarTveli g. nikolaZisagan (ix. ganmarteba). 

miuxedavad aRniSnulisa, sazogadoebam Tavisi xelmoweriT aRiara da 

buRaltrulad gaatara kreditorul davalianebaTa Tanxebze sauravebis 

daricxva kerZo mewarmeTa sasargeblod. kerZod: 17.04.03 wlis mdgomareobiT, 

s.s. `saqarTvelos safosto bankis~ sasrgeblod dairicxa sauravi 141.0 aTasi 

alris odenobiT (Semdgom periodze raime monacemebi `safisto~ bankTan 

urTierTobaze, sazogadoebam ver warmoadgina). SemowmebiT dgindeba, rom 

S.p.s. `Tamazis~ sasargeblod 2003 wels daricxulia 118.028 aTasi laris 

sauravi adreul wlebSi Sesrulebul samSeneblo-samontaJo samuSaoTa 

aunazRaurebel Tanxaze (1.11.02 w. mdgomareobiT S.p.s. `TamazisTan~ 

urTierToba Seswavlilia kontrolis palatis mier 20.04.03 wlis Tematuri 

SemowmebiT, 1.01.02 w. mdgomareobiT mas naSTad ericxeboda 127.9 aTasi laris 

kreditoruli davalianeba). aRniSnuli sauravidan 105.8 aTasi lari 

daricxulia `sazogadoebis~ reabilitaciis reJimSi muSaobis periodze. 

rac Seexeba S.p.s. `gio da kompaniasTan~ sasesxo xelSekrulebebze 

valdebulebebs (5.06.02 wlis `sasesxo xelSekruleba~ 200000 aSS dolarze, 

ori TviT, wliuri sargebeliT 36%, wliuri sauraviT – 146%; 9.10.02 wlis 

`sasesxo xelSekruleba~-s 80 aTas aSS dolarze, 6 TviT, wliuri 

sargebeliT – 1%, wliuri sauraviT – 146%) da angarisSworebaTa 

mdgomareobas, masze piradi aRricxvis baraTi an Sedarebis aqtic ki ar aqvs 

sazogadoebas. amdenad ucnobia, Tu ra finansuri sanqciebia kompaniis mier 

gamoyenebuli sazogadoebis mimarT da rogoria faqtobrivi mdgomareoba 

(buRalteriaSi moZiebuli masalebis mixedviT, masze sarevizio periodSi 

Tanxebi ar gadaxdila). Tu vixelmZRvanelebT saxelSekrulebo pirobebiT,

144 

sauravebis daricxvis Taobaze, dgindeba, rom davalianebaTa Tanxebi 

yovelwliurad 2.5-jer da metad izrdeba, rac garkveul finansur 

problemebs Seuqmnis warmoebas momavalSi. 

amrigad, zemoTaRniSnuli mxolod ramodenome magaliTi uCvenebs, rom 

adre (reabilitaciis reJimamde) warmoSobil valdebulebebze sauravebi 

sazogadoebis mier daricxulia sazogadoebis interesTa 

gauTvaliswineblad, rac Seexeba sasesxo xelSekrulebebs, maTze 

ekonomikuri sanqciebi imdenad maRalia, rom sazogadoeba valdebuli iyo 

Tavi aeridebina msgavsi saxelSekrulebo valdebulebebis aRebisagan an 

pirvel rigSi moexdina maTi dafarva, rac sazoagdoebas ar gaukeTebia, 

Tumca amis SesaZlebloba mas hqonda. kerZod, rogorc zemoT aRvniSneT, 

reabilitaciis grafikis zemoT garkveuli kategoriis kreditorebze gaica: 

2002 wels – 268.4 aTasi lari, 2003 wels – 225.9 aTasi lari, 2004 wels –272,3 

aTasi lari. amave wlebSi usafuZvlod da winaswaraa gacemuli aTeuli 

aTasobiT lari. 

amrigad, SeiZleba davaskvnaT, rom sazogadoeba jerovnad ar iyenebda 

reabilitaciis reJimiT momuSave sawarmosaTvis miniWebul upiratesobas da 

uflebebs (Tundac kreditoruli davalianebaTa Tanxebis gacemisa da maTze 

sauravis daricxvis nawilSi), kreditorebze Tanxebis gacemisas 

reabilitaciis reJims saTanado yuradReba ar eqceoda, Tanxebi umetes 

SemTxvevaSi nawildeboda subieqturad. nacvlad imisa, rom Tanxebi 

upirvelesad gamoyenebuliyo mizandasaxulad: maRalprocentiani sesxebis 

dasafaravad (romelTac sauravi ericxebodaT yoveldRiurad), yvelaze 

umweo kreditorTa asanazRaureblad (romlebic wlebis manZilze 

Rebulobdnen mxolod umniSvnelo Tanxebs– programulze bevrad naklebs, 

an saerTod ver Rebulobdnen – ix. zemoT) da upirvelesad – biujetur 

davalianebaTa dasafaravad (romelic sarevizio periodSi ganuxrelad 

izrdeboda) 700 aTas larze meti, kuTvnilis zemoT, aunazraurda mxolod 

ramodenime pirs, riTac sazogadoebam daarRvia `mewarmeTa Sesaxeb~ 

saqarTvelos kanonis 56 muxlis me-4-e punqtis moTxovna, ugulebelyo 

`gakotrebis saqmeTa warmoebis Sesaxeb~ saqarTvelos kanonis 25-e muxlis da 

s.s. `WiaTurmanganumis~ reabilitaciis da finansuri gajansaRebis programis 

me-3-e danarTis moTxovnebi. 

/danarTi #22/

145 

XIII. analizs daeqvemdebara materialuri, 

bunebrivi da teqnikuri resursebis realoba 

da dadginda Semdegi: 

2003 welSi nedli madnis gamoReba reabilitaciis programiT 

gaTvaliswinebuli iyo 735 aT. t. saidanac miRebuli iqneboda 160 aT. t. 

maRali xarisxis koncentrati. faqtobrivad, mopovebuli iqna da 

mowodebulia gamamdidrebel faqbrikaze 384889 t. nedli madani da 

miRebulia 93583 t. maRali xarisxis koncentrati. 

monacemebidan Cans, rom warmoebam ver Seasrula reabilitaciis 

programiT gaTvaliswinebuli maCveneblebi, rac gamowveulia mZime finansuri 

mdgomareobiT: ver moxerxda mosamzadebeli gvirabebis droulad aRdgena – 

gadamagreba, CamorCeboda gadaxsniTi samuSaoebis warmoeba, xSiri iyo el. 

energiis gamorTvebi da a.S. 

2004 wlis saprogramo monacemebi Semdegia; nedli madnis mopoveba 861 

aT. t. xolo maRali xarisxis koncentratis warmoeba 180 aT. t. 11 Tvis 

faqtiuri monacemebi aseTia: nedli madani miwodebulia fabrikebze 481885 t. 

xolo koncentrati mirebulia 120740 t. dReis mdgomareobiT s.s. 

`WiaTurmanganumis~ miwisqveSa kapitaluri gamonamuSevrebis mdgomareoba 

Semdegia: 

wereTlis maRaroze sabuRaltro aRricxviT iricxeba 14 kapitaluri 

gamonamuSevari, saidanac 4 gamonamuSevari moiTxovs kapitalur remonts, 1 

gamonamuSevari dazavebulia. 

mRvimevis maRaroze sabuRaltro aRricxviT iricxeba 7 kapitaluri 

gamonamusevari, saidanac 5 gamonamuSevari moiTxovs kapitalur remonts. 

darkveTis maRaroze saburaltro aRricxviT iricxeba 28 kapitaluri 

gamonamuSevari saidanac 6 moiTxovs kapitalur remonts, 8 gvirabis 

Camoqceulia. 

stalinis maRaroze sabuRaltro aRricxviT iricxeba 20 kapitaluri 

gamonamuSevari, saidanac 7 moiTxovs kapitalur remonts, 4 gvirabi 

Camoqceulia.

146 

iTxvisis maRaroze sabuRaltro aRicxviT iricxeba 42 kapitaluri 

gamonamuSevari, saidanac 13 moiTxovs kapiutalur remonst, xolo 14 gvirabs 

ar gaaCniaT ventilacia. 

SuqruTis maRaroze sabuRaltro aRricxviT iricxeba 21 kapitaluri 

gamonamuSevari, saidanac 8 moiTxovs kapitalur remonts. 

mowodebuli cnobis mixedviT, manganumis madnis maragebis mdgomareoba 

01.01.04. wlisaTvis semdegia: Jangeuli – 47.4 aTasi tona; karbonatuli – 69015 

aTasi tona; daJanguli – 20268 aTasi tona; Sereuli – 23116 aTasi tona; 

mwvari 595 aTasi tona, sul 160429 aTasi tona. 

reabilitaciis programis SesrulebisaTvis maragebis odenoba 

sakmarisia. 

/danarTi #23/ 

XIV. sabuRaltro aRricxva – angariSgebis mdgomareoba 

s/s `WiaTurmanganumSi~ buRaltrul aRricxva-angariSgeba nawarmoebia 

Jurnal-orderuli formiT. 

s/s `WiaTurmanganumi~-s finansuri dokumentaciis Semowmebis procesSi 

gairkva, rom saqarTvelos parlamentis mier 1999 wlis 5 Tebervals 

miRebuli kanonis `buRaltruli aRricxvisa da angariSgebis regulirebis 

Sesaxeb~ Sesabamisad ar iyo momxdari buRaltruli aRricxvis 

saerTaSoriso standartebze gadasvla (konversia), romelic saaqcio 

sazogadoebisaTvis gansazRvruli iyo 2000 wlis 1 ianvridan. aqve unda 

aRiniSnos, rom saerTaSoriso standartebis moTxovnaTa mixedviT 

aRricxvaze gadasvlisaTvis, sazogadoebis mTavari buRalteris (g. 

gurgeniZis) ganmartebiT, mowveulni iyvnen specialistebi, aRricxvis dargSi 

kvalificiuri kadrebis momzadebis mizniT, mimdinareobs axal angariSTa 

gegmaze gadasvla. muSavdeba axali buRaltruli programa. 

Semowmebis periodisaTvis sazogadoebis buRalteria dakompleqtebuli 

iyo 22 saStato erTeuliT, aqedan buRaltruli aRricxvis saerTaSoriso 

standartebis kursebi gavlili aqvs 12-s. 

Semowmebis periodisaTvis ar iyo damtkicebuli Siga uwyebrivi 

dokumenti sazogadoebis buRaltrebis ufleba-movaleobis Sesaxeb da 

buRalteria xelmZRvanelobda saerTo normatiuli dokumentebiT 

sabuRaltro aRricxvis Sesaxeb.

147 

XIV. I. ZiriTadi saSualebis afasebisa da dacva-Senaxvis mdgomareobis 

SeswavliT dadginda Semdegi: 

analizs daeqvemdebara ss `WiaTurmanganumis~ balansze ricxuli 

ZiriTadi saSualebebis aRricxvis, moZraobis, inventarizaciisa da dacva- 

Senaxvis mdgomareoba, ris Sedegadac gamoikveTa rigi naklovanebebi da 

uxeSi darRvevebi, ar sruldeba normatiuli aqtebiT dadgenili moTxovnebi, 

rig SemTxvevebSi ugulvebelyofilia sawarmos interesebi. 

warmodgenili masalebis Tanaxmad, sarevizio periodSi sazogadoebis 

struqturuli erTeulebis mixedviT balansze ricxuli materialuri 

faseulobebis inventarizaciebi Catarebulia 2001-2002 wels. 2003 wlis 

inventarizaciis Catarebaze daSvebulia 31.10.03 wlis #192 brZaneba, magram 

mimdinare Semowmebis periodSi Sesabamisi dokumentacia warmodgenili ver 

iqna, e. i. 2003 wels sazogadoebas inventarizacia ar Cautarebia, magram 

brZanebis Seusruleblobaze pasuxismgebloba aravis dakisrebia. 

/danarTi #24/ 

analizi gaukeTda ZiriTad saSualebaTa moZraobas mTel sarevizio 

periodze, rogorc centraluri buRalteriis mier aRricxuli sabalanso 

monacemebis, aseve calkeuli struqturuli qvedanayofebis mier warmoebuli 

aRricxvis mixedviT (monacemTa Sedarebis mizniT) da dadginda Semdegi: 

Semowmebis periodisaTvis saaqcio sazogadoebaSi buRaltruli aRricxva 

ar iyo srulad nawarmoebi `baasi~-s mixedviT da mouwesrigebelia ZiriTadi 

saSualebebis aRricxvis sakiTxi, dasamTavrebelia konversia, rac am 

SemTxvevaSi gamoixateba mcirefasiani inventaris ZiriTad fondebSi 

arasrulyofilad asaxvaSi. ss `WiaTurmanganumis~ centraluri buRalteriis 

mTavar wignSi kvlavac calkea aRricxuli mcirefasiani inventari, 

daudgmeli mowyobilobebi da ZiriTadi fondebi, ris gamoc gakeTda 

mxolod ZiriTadi saSualebebis moZraobis sruli analizi, xolo 

mcirefasiani da daudgmeli mowyobilobebis naSTebis realobis dadgena da 

buRaltrul balansTan Sedareba moxda struqturuli erTeulebidan 

warmodgenili monacemebis SejamebiT. 

I. 2001 wlis 1 ianvris mdgomareobiT, sazogadoebis ZiriTadi fondebis 

narCeni Rirebuleba Seadgenda: 

a) centraluri buRalteriis monacemebiT, (rac asaxulia mTavar wignSi) – 

24328,0 aTas lars; 

b) struqturuli erTeulebidan warmodgenili cnobebis mixedviT –24328,0 

aTas lars.

148 

I. 1. 2001 wels ZiriTadi saSualebebis Semosavlebma narCeni RirebulebiT 

Seadgina: 

a) centraluri buRalteriis monacemebiT –336,4 aTasi lari; 

b) struqturuli erTeulebidan warmodgenili cnobebis mixedviT –igive, 

–336,4 aTasi lari; 

2. gasavlebma amave periodSi Seadgina: 



–305,5 aTasi lari; 

3. amave periodSi ZiriTad saSualebebze daricxulma cveTam Seadgina: 



-1873,0 aTasi lari; 

4. zemoTaRniSnuli brunvis gaTvaliswinebiT, 01.01.02 wlis mdgomareobiT, 

ZiriTad saSualebaTa narCenma Rirebulebam Seadgina: 

a) centraluri buRalteriis monacemebiT –22486 aTasi lari; 


–22486 aTasi lari; 

II. 1. 2002 wels ZiriTad saSualebaTa narCeni Rirebulebis mixedviT 

Semosavlebma Seadgina: 


b) struqturuli erTeulebidan warmodgenili cnobebis mixedviT –igive, - 

406,3 aTasi lari; 




aTasi lari; 

sxvaobam gasavlebis mixedviT Seadgina – 1222,0-1133,0=89,0 aTasi lari. 

aRniSnuli gamowveulia `darkveTis maRaros~ mier ZiriTadi fondebis 

narCeni Rirebulebis da maTze daricxuli cveTis araswori buRaltruli 

gatarebiT. aRniSnuli Secdoma gasworebulia reviziis periodSi, e.i. am ori 

monacemidan sworia 1222,0 aTasi lari. 

3. 2002 wels ZiriTad saSualebebze daricxulma cveTam Seadgina: 



aTasi lari.

149 

am SemTxvevaSi struqturuli erTeulebidan warmodgenil cnobebSi 

daSvebulia Secdomebi. kerZod: 2002 wels `SuqruTis maRaroTa 

sammarTvelos~ mier ZiriTad saSualebebze zedmetad iqna daricxuli -265,0 

aTasi lari, xolo `darkveTis maRaroTa sammarTvelos~ mier –89,0 aTasi 

lari, sul -354,0 aTasi lari. aRniSnuli Secdomebi gamowveuli iyo 

araswori normatiuli koeficientebis gamoyenebiT, razedac sammarTveloebs 

miecaT miTiTeba Secdomis gasworebaze. 

faqtobrivi cveTa sworia centraluri buRalteriis monacemebis 

mixedviT, rac Seadgens –1740,2 aTas lars. 

4. zemoTaRniSnuli brunvebis gaTvaliswinebiT, ZiriTad saSualebaTa 

narCenma Rirebulebam 01.01.03 wlis mdgomareobiT Seadgina: 

lari. 



sxvaoba narCen RirebulebaTa Soris Seadgens 19930-19576,0=354,0 aTas lars, 

rac gamowveulia struqturuli erTeulebis mier 2002 wels ZiriTad 

saSualebebze cveTis araswori daricxviT, rac ganmartebulia zemoT. e.i. 

faqtobrivad sworia –19930,0 aTasi lari. 

III. 1. 2003 wels ZiriTad saSualebaTa Semosavlebma narCeni Rirebulebis 

mixedviT Seadgina: 



aTasi lari. 

e.i. struqturuli erTeulebis mier SemosavalSi zedmetadaa naCvenebi – 

1122,0-333,8=788,2 aTasi lari. aRniSnuli gamowveulia Semdegi garemoebiT; 2003 

wels darkveTis maRarodan Sesabamisi miReba-Cabarebis aqtebis gaformebiT, 

(brZ. #209, 27.07.01w; brZaneba #446, 10.09.01w), ènergouban~-s balansidan 

balansze gadaeca `darkveTis~ maRaroTa sammarTvelodan,–788,2 aTasi laris 

narCeni Rirebulebis ZiriTadi saSualebebi. miuxedavad gadacemisa, 

`darkveTis~ maRaroTa sammarTvelos mier buRaltrulad ar iqna 

gatarebuli gadacemuli ZiriTadi saSualebebis Rirebuleba. Sedegad, 

struqturul erTeulebs jamur RirebulebaSi –788,2 aTasma larma orjer 

hpova asaxva. aRniSnuli uzustoba gasworebulia reviziis periodSi. 


a) centralur buRalteriis monacemebiT –366,1 aTasi lari;

150 

b) struqturul erTeulebidan warmodgenili cnobebis mixedviT –368,8 

aTasi lari; 

sxvaobam gasavlebis mixedviT Seadgina –2,7 aTasi lari, rac gamowveulia 

struqturul erTeulebidan warmodgenil cnobebSi monacemebis dajamebisas 

ariTmetikuli SecdomebiT. 

3. amave periodSi ZiriTad saSualebebze daricxulma cveTam Seadgina. 

a) centraluri buRalteriis monacemebiT –1203,9 aTasi lari. 


aTasi lari; 

sxvaobam Seadgina 4,7 aTasi lari, rac gamowveulia struqturuli 

erTeulebis mier amortizaciis normebis arasworad daricxviT. 

4. zemoTaRniSnuli brunvebis gaTvaliswinebiT, ZiriTadi saSualebebis 

narCenma Rirebulebam 01.01.04 wlis mdgomareobiT Seadgina: 



aTasi lari; 

sxvaoba narCen RirebulebaTa Soris Seadgens: 18694,0-19121,0=427,0 aTas 

lars, rac gamowveulia struqturuli erTeulebis mier 2003 wels, ZiriTadi 

saSualebebis moZraobis (Semosaval-gasavali) araswori aRricxviT, aseve 

cveTis normebis arasworad daricxviT, rac ganmartebulia qvemoT. 

Semowmebas daeqvemdebara ZiriTad saSualebaTa moZraobis asaxvis 

mdgomareoba calkeuli struqturuli erTeulebis mixedviT da am 

mimarTebiT gamoikveTa xarvezebi da uxeSi darRvevebi. irkveva, rom rig 

SemTxvevebSi ZiriTadi saSualebebis (Senoba-nagebobaTa da manqana- 

danadgarebis) Camowera xorcieldeba `saxelmwifo wilobrivi monawileobiT 

arsebuli sawarmoebis balansze ricxuli amortizebuli an gamouyenebeli 

ZiriTadi saSualebebis gankargvisa da gadacemis wesis Sesaxeb~ debulebiT 

gaTvaliswinebuli moTxovnebis ugulvebelyofiT. kerZod, yvela SemTxvevaSi 

ar sruldeba debulebis 2.1 punqtis moTxovna imis Taobaze, rom ZiriTadi 

saSualebis Camoweraze gadawyvetileba unda mieRo sameTvalyureo sabWos 

saxelmwifo qonebis marTvis saministrosTan an mis teritoriul 

organosTan SeTanxmebiT. ZiriTadi saSualebebis Camowera 

ganxorcielebulia TiToeuli ZiriTadi saSualebis Camoweris 

aucileblobis saTanado dasabuTebis gareSe, Camoweris aqtebis forma da 

misi gaformeba ar Seesabameba debulebiT gansazRvrul #1 da #2 tipiur 

danarTebs, rogorc amas iTxovs debulebis 2.3 punqti. aseve, ar sruldeba

151 

amave punqtis moTxovna amis Taobaze, rom Camosaweri qonebis Rirebulebis 

siswore unda Seamowmos da daamtkicos damoukidebelma auditorma, risi 

Sesrulebac unda uzrunvelyos sawarmoos xelmZRvanelma. 

ar sruldeba debulebis 3.1 punqtis moTxovna, romlis mixedviTac 

gadawyvetilebas amortizebuli da gamouyenebeli ZiriTadi saSualebis 

realizaciis Taobaze sawarmos direqtoris wardginebiT, Sesabamis 

dargobriv saministrosTan SeTanxmebiT, iRebs sameTvalyureo sabWo da 

mtkicdeba saxelmwifo qonebis marTvis saministros (ssip `saagentos~) mier. 

ugulvebelyofilia agreTve debulebis 4-e muxlis moTxovna, romlis 

mixedviTac ZiriTad saSualebaTa realizacia unda ganxorcieldes 

konkursis an auqcionis wesiT. arc erT SemTxvevaSi ar Sesrulebula 

debulebis 8-e muxliT gansazRvruli moTxovna imis Taobaze, rom ZiriTadi 

saSualebebis realizaciiT Semosuli saxsrebis miznobrivi gamoyenebis 

sakiTxs wyvets sameTvalyureo sabWo da amtkicebs saxelmwifo qonebis 

marTvis saministro (ssip saagento). 

struqturul erTeulebs umravles SemTxvevaSi ar gaaCniaT Camosawer 

ZiriTad saSualebaTa teqnikuri pasportebi da maTi Camowerisas 

ukubrunviTi masalebis (Savi da feradi liTonis jarTis, marag-nawilebis, 

samSeneblo masalebis da konstruqciebis) SemosavalSi aReba xdeba 

savaraudo moculobiT-ZiriTadad naklebobiT. masiurad aqvs adgili iseT 

SemTxvevebsac, rodesac ukubrunviTi masalebi SemosavalSi saerTod araa 

aRebuli. ZiriTad saSualebaTa moZraoba Seswavlili iqna calkeuli 

struqturuli erTeulebis mixedviT da gairkva Semdegi: 

`darkveTis~ maRaroTa sammarTvelos (ufrosi j. iobaSvili, mT. 

buRalteri l. mumlaZe). 

2001 wlis I ianvris mdgomareobiT, sammarTvelos naSTad ericxeboda 

10853,7 aTasi laris sawyisi sabalanso Rirebulebis (3684,9 aTasi laris 

narCeni Rirebulebis) ZiriTadi saSualebebi. warmodgenili cnobebis 

Tanaxmad, 2001 wels Semosavlebma Seadgina -14,7 aTasi lari (1,6 aTasi lari), 

maT Soris: sawyobidan gadmocemulia -1,2 aTasi laris, xolo sazogadoebis 

sxva struqturuli erTeulebidan -0,4 aTasi laris narCeni Rirebulebis 

ZiriTadi saSualebebi. 

2001 wlis monacemebiT, gasavalma Seadgina -4,6 aTasi lari (mRvimevis 

maRaroTa sammarTvelos balansidan-balansze gadaeca buldozeri `t-130~, 

narCeni Rirebulebis gareSe).

152 

2002 wels Semosavalma Seadgina -30,9 aTasi (8,3 aTasi) lari, maT Soris: 

balansidan—balansze gadmocemulia 20,6 aTasi (-8,1 aTasi) laris ZiriTadi 

saSualebebi. maRaroSi 2001 wels Catarebuli inventarizaciis Sedegad, 

zedmetobaSi aRmoCenilia da balansze aRebulia sami erTeuli mtvirTavi 

avtomanqana, RirebulebiT –10,3 aTasi (0,2 aTasi) lari. 

gasavlebma 2002 wels Seadgina 117,8 aTasi (8,9 aTasi) lari kerZod, 2001 

wels Catarebuli inventarizaciis Sedegad, sammarTvelos Camoewera 106,7 

aTasi (8,9 aTasi) laris ZiriTadi saSualebebi, maT Soris 10,6 aTasi laris 

saSualebebi moxvedrilia nangrevebSi da maTi CamoweriT, ukubrunviTi 

masalebi SemosavalSi ar aRebula. 

AQaqti #4-iT (dauTariRebeli), Camoiwera 5,7 aTasi laris Rirebulebis 

(narCeni Rirebulebis gareSe –SemdgomSi: `n.R.g.~). elmavali k-10, gamoSvebuli 

1987 wels ris Sedegad SemosavalSia aRebuli 1 cali Zravi (maRaroTa 

sammarTvelos meqanikosis J. gafrindaSvilis ganmartebiT Zravis wonad 

reduqtorTan erTad aRebulia 1.5 tona) da 7 tona Savi liTonis jarTi, 

rac 1,5 toniT naklebia sapasporto monacemebTan SedarebiT. 

aqti #12-iT, Camoiwera 23 erTeuli maRaros vagoni (nRg), ris Semdgom 

SemosavalSia aRebuli 7,2 tona Savi liTonis jarTi, nacvlad 13,8 tonisa. 

am SemTxvevaSi SemosavalSi ar aRebula 6,6 tona jarTi. 

aqti #13-iT, Camoiwera 1 cali `saxalxo vagoni~ da nacvlad 1,6 tonisa, 

SemosavalSia aRebuli 0,3 tona jarTi. SemosavalSi auRebeli jarTis wona 

Seadgens 1,3 tonas. 

aqti #19-iT, Camoiwera 11,3 aTasi laris (3,6 aTasi lari) Rirebulebis 

èleqtrodepos~ Senoba, magram SemosavalSi ukubrunviTi masalebi ar 

aRebula. iqidan gamomdinare, rom sazogadoebam ver warmoadgina saTanado 

masalebi (proeqti, Sesrulebul samuSaoTa aqtebi), SemosavalSi asaRebi 

masalaTa moculoba da Rirebuleba ver iqna gansazRvruli. 

aqti #20-iT Camoiwera 15,1 aTasi laris (1,5 aTasi laris) Rirebulebis 

`saqvabis Senoba~ da SemosavalSia aRebuli 16100 cali aguri. gadaxurvis 

filebi SemosavalSi ar aRebula. aseve, SemosavalSi araa aRebuli saqvabis 

liTonis jarTi, romlis sapasporto monacemebi sazogadoebas ar gaaCnia da 

SemosavalSi asaRebi jarTis wona ver ganisazRvra. 

aqti #21-iT, Camoiwera 33,75 aTas larad (n.R.g.) Rirebuli eqskavatori 

ekg 4,6 da SemosavalSi iqna aRebuli 56 tona Savi liTonis jarTi da 12 

erTeuli makompleqtebeli nawili, romelTa saerTo wona saSualod 

Seadgens 43.0 tonas. (meqanikosis J. gafrindaSvilis ganmartebiT). aRniSnuli

153 

eqskavatoridan 31,5 tona wonis marag-nawilebi gadacemulia `mRvimevis~ 

maRaroze. Tu gaviTvaliswinebT, rom aRniSnuli eqskavatoris sruli wona 

Seadgens 154 tonas, irkveva, rom 23,5 tona Savi liTonis jarTi SemosavalSi 

ar aRebula. sazogadoebis mier miwodebuli ganmarteba imis Taobaze (8.02.01 

wlis #7 gankarguleba), rom eqskavatori gaZarculi iyo wina wlebSi, ver 

iqna miCneuli danaklisis ar aRiarebis motivad (eqskavatoris gaZarcvaze 

pasuxismgebloba aravis dakisrebia). 

2002 wlis balansidan-balansze gadacemulia 11,1 aTasi laris ZiriTadi 

saSualebebi. 

2003 wels Semosavlebma Seadgina 6,2 aTasi lari, maT Soris: balansidan- 

balansze gadmocemulia 5,0 aTasi (1,0 aTasi) laris ZiriTadi saSualebebi; 

SeZenilia 1,2 aTasi laris mobiluri telefonebi. 

gasavlebma amave periodSi Seadgina 83,2 aTasi (13,4 aTasi) lari, maT 

Soris: Camowerilia 71,8 aTasi laris saSualebebi; aqedan: 3 erTeuli 

`magnituri gamSvebi~ da 2 erTeuli `doris tipis Semasqelebeli~, 

SemosavalSi ukubrunviTi masalebi SemosavalSi ar aRebula. (Camowerili 

`doris tipis Sesaqeleblebi~ warmoadgenen masiuri rkina-betonis 

nagebobebs). 

aqti #14-iT Camoiwera `kompresori vb-24/9~, romlis wona Seadgens 5,3 

tonas (sapasporto monacemebiT). Camoweris Semdgom, SemosavalSia aRebuli 

135 kvt-iani Zrava (saSualo woniT –0,8 tona) da 3,0 tona jarTi. sapasporto 

monacemebTan SedarebiT SemosavalSi ar aRebula 1,5 tona jarTi. 

sammarTvelos ganmartebiT, kompresoris haerSemberi da filtri qselSia 

CarTuli, Tumca es Camoweris aqtSi ar asaxula da dokumenti ar 

warmodgenila. 

aqti #15-iT, Camoiwera 22 cali maRaros vagoni, romalTagan 12 erTeuli 

moyolilia nangrevebSi (2.01.02 wlis komisiuri aqti). danarCeni 10 

erTeulidan SemosavalSia aRebuli 3,0 tona Savi liTonis jarTi da 20 

erTeuli gogorwyvili (sul –2,0 tonis), Tumca 3 tonis nacvlad 

SemosavalSi aRebas eqvemdebareboda 4,0 tona jarTi. e.i. 1,0 tona Savi 

liTonis jarTi SemosavalSi ar aRebula. 

2002-2003 wels ZiriTad saSualebaTa Camoweris aqtebi gaformebulia 

arasrulyofilad, rig SemTxvevebSi ar aris naCvenebi teqnikuri 

daTvalierebis Sedegebi, likvidaciis danaxarjebi, Camoweris konkretuli 

mizezebi, srulad ar aris Sevsebuli yvela saWiro rekvizitebi. Camowerebi 

(sul –71,8 aTasi laris) ganxorcielebulia sameTvalyureo sabWos

154 

Tanxmobis gareSe. Camoweris 19 aqti ar aris damtkicebuli generaluri 

direqtoris mier. 

Soris: 

2003 wels realizebulia 11,4 aTasi laris ZiriTadi saSualebebi, maT 

- `nofis~ gamamdidrebeli fabrikis teritoriaze arsebuli `saqvabis~ 

Senoba, romelic auditoris mier Sefasebuli iyo 7,7 aTas larad (5.08.02 

wlis daskvna). realizacia ganxorcielda 18.09.02 wlis gankargulebiT (xels 

aweren reabilitaciis mmarTveli g. leJava da generaluri direqtori r. 

gocaZe). 

- `sakompresoros Senoba~, -1050 larad (auditoruli daskvna Sps 

`sikeTis~), realizacia ganxorcielda 10.09.02 wlis # 103 gankargulebiT 

(g. leJava, r. gocaZe). 

aRsaniSnavia, rom ZiriTad saSualebaTa realizacia ganxorcielda 

zemoTnaxsenebi debulebis moTxovnaTa ignorirebiT (realizaciaze ar aris 

sameTvalyureo sabWos Tanxmoba da zemdgomi organos mier ar 

damtkicebula. realizacia ganxorcielda konkursisa da auqcionis 

Cautareblad). 

2004 wlis 6 TveSi, ZiriTadi saSualebebis moZraobas adgili ar hqonia. 

amrigad, Catarebuli analiziT irkveva, rom darkveTis sammarTvelos 

mier 2001-2003 wlebSi SemosavalSi ar aRebula 35,4 tona liTonis Savi 

jarTi. 

saaqcio sazogadoebis centraluri buRalteriisa da `darkveTi~-s 

maRaroTa sammarTveloSi ZiriTadi saSualebebis buRaltruli aRricxvis 

monacemebis SedarebiT aRmoCnda, rom 2002 wlis inventarizaciis Sedegad 

Camowerili ZiriTadi fondebis cveTa SecdomiT iyo gatarebuli narCen 

RirebulebaSi, (TanxiT -97,8 aTasi lari), xolo narCeni Rirebuleba (8,9 

aTasi lari), cveTaSi aRniSnulze maRaros mTavar buRalters l. mumlaZes 

CamoerTva axsna-ganmarteba, mieca miTiTeba da Secdoma gasworda. 

2004 wlis 1 ivlisis mdgomareobiT, `darkveTis maRaroze~ ricxul 

ZiriTad saSualebebis sawyisi sabalanso Rirebuleba Seadgenda 10700,1 aTas 

lars, narCeni Rirebuleba –2913,9 aTas lars. 

/danarTi #25/ 

ss `WiaTurmanganumis~ àvtosatransporto sawarmos~ (direqtori t. 

masxaraSvili, wamyvani buRalteri n. yifSiZe) 2001 wlis 1 ivnisis

155 

mdgomareobiT, balansze ericxeboda 1141,2 (448,3 aTasi) laris ZiriTadi 

saSualebebi. 

2001 wlis meore naxevarSi, Semosavlebma Seadgina -31,6 aTasi lari, maT 

Soris: 2001 wlis oqtombers SemosavalSia aRebuli -24,9 aTas larad 

SeZenili avtomanqana `nisan terano~. warmodgenili transportis 

saregistracio mowmobis Tanaxmad (aa #0025217) SeZenil avtomanqanas ar 

gaaCnia Zaris, Zravisa da Sasis nomrebi. avtomanqana SeZenilia Sesabamisi 

xelSekrulebis gaformebisa da saaqcio sazogadoebis sameTvalyureo 

sabWosTan SeTanxmebis gareSe. 

2001 wels ZiriTadi saSualebebis Semosavlebs daemata: qonebis 

gadacemis gadasaxadi –2%-is odenobiT, TanxiT –5,1 aTasi lari; 0,5 aTasi 

laris Rirebulebis 1 erTeuli `telferi~ da `maRarmSenis~ mier 

Catarebuli kapremontis xarjebi, 1,1 aTasi laris odenobiT. 

2001 wels ZiriTadi saSualebebis gasavlebma Seadgina 1,4 aTasi (624) 

lari, sxva struqturul erTeulebze gadacemuli ZiriTadi saSualebebis 

saxiT. 

2002 wlis 1 ianvris mdgomareobiT, sawarmos balansze ericxeboda 

1171,4 aTasi (416,3 aTasi), laris centraluri buRalteriis monacemebiT ki - 

1362,6 aTasi (465,7 aTasi) laris, ZiriTadi saSualebebi. amrigad, sawyis 

sabalanso Rirebulebebs Soris sxvaoba Seadgens 191,2 aTas lars, narCen 

Rirebulebebs Soris ki -49,2 aTas lars. 

pasuxismgebeli pirebis mier warmodgenili ganmartebebis da cnobebis 

Tanaxmad, aRniSnuli sxvaobebi gamowveulia Semdegi garemoebebiT: 1999-2000w. 

realizebulia 13 erTeuli avtomanqana, romelTa Rirebulebac centraluri 

buRalteriis mier Camowerili iqna avtomanqanaTa sarealizacio fasiT -18,8 

aTasi laris odenobiT, xolo avtosatransporto sawarmos mier -sawyisi 

sabalanso RirebulebiT -71,4 aTasi lariT, (narCeni Rirebuleba Seadgenda 

38,8 aTas lars). Sesabamisad, sazogadoebis centralur buRalteriisa da 

ass-s buRalteriis monacemebs Soris sxvaoba Seadgens -52,6 aTas lars. 

aseve, 1999-2000 wlebSi Camowerilia 37 erTeuli sxvadasxva markis 

avtomanqana, romelTa saerTo sawyisi sabalanso Rirebuleba Seadgenda -- 

147,2 aTas lars, narCeni Rirebuleba ki -10,0 aTas lars. Camoweris Semdgom 

SemosavalSia aRebuli Savi liTonis jarTi da saTadarigo nawilebi -8,6 

aTasi laris RirebulebiT. centralur buRalteriaSi aRniSnuli manqanebi 

SecdomiT Camowerilia da buRaltrulad gatarebulia maragi nawilebisa da 

jarTis RirebulebiT (8,6 aTasi lari), xolo ass-s buRalteriaSi - sawyisi

156 

sabalanso RirebulebiT (147,2 aTasi lari). am SemTxvevaSi ass-s da 

centraluri buRalteriis monacemebs Soris sxvaoba Seadgens -138,6 aTas 

lars, anu orive SemTxvevaSi centralur buRalteriaSi ZiriTadi 

saSualebebis araswori aRricxvis gamo, sxvaoba 2002 wlis 1 ianvris 

mdgomareobiT, Seadgens -191,2 aTas lars, rac saWiroebs Sesabamis 

koreqtirebas. 

2002 wels ZiriTadi saSualebebis Semosavlebma Seadgina -76,6 (8,7 aTasi) 

lari, maT Soris: Sida brunviT balansidan–balansze gadmocemulia –68,.2 

aTas laris ZiriTadi saSualebebi (aqedan: `maRarmSenidan~ -67,.9 aTasi laris 

sxvadasxva markis avtotransporti, teqnikuri usafrTxoebis ganyofilebidan 

`sabeWdi manqana~ 180 laris, momaragebis ganyofilebidan 2 cali avzi, 90 

laris); saerTaSoriso standartebze gadasvlasTan dakavSirebiT, 2002 wels 

mcirefasiani inventaridan ZiriTad saSualebebSi gadavida 6,6 aTasi laris 

inventari; amave wels sawarmos teritoriaze Catarebuli kapremontis 

xarjebma Seadgina 1,8 aTasi lari, rac aisaxa ZiriTad saSualebaTa 

RirebulebaSi. 

2002 wels gasavlebma Seadgina 91,1 aTasi lari, maT Soris: Camowerilia 

80.6 aTasi laris Rirebulebis ZiriTadi saSualebebi, aqedan: 

- kraz-256, #dav-893, CamoweriT SemosavalSia aRebuli 3,8 tona jarTi 

da marag-nawilebi, saerTo woniT –2,2 tona. 5.09.02 wlis Camoweris aqtis 

mixedviT, manqanas aklda 1,0 tona nawilebi. sapasporto monacemebiT, kraz- 

256 iwonis 8,3 tonas. e.i. SemosavalSi ar aRebula 0,8 tona Savi liTonis 

jarTi. 

25.11.02 wlis aqtiT Camowerilia - kraz-256, sax. #dav-954, Camoweris 

Semdgom SemosavalSia aRebuli –4,2 tona Savi liTonis jarTi da marag- 

nawilebi, romelTa saerTo wona Seadgens 1870 kg-s. amis garda aqtSi 

asaxulia, rom aRniSnul avtomanqanas Camoweramde aklda 1,2 tona marag- 

nawilebi. e.i. SemosavalSi ar aRebula 1,1 tona jarTi. 

5.09.02 wlis aqtiT, Camowerilia a/manqana `maz -5549~ sax. # dav-476, 

Camoweris Semdgom SemosavalSi aRebulia 2,4 tona Savi liTonis jarTi da 

2,2 tona marag-nawilebi, Tumca jarTis saxiT SemosavalSi aRebas 

eqvemdebareboda 3,2 tona jarTi. am SemTxvevaSi SemosavalSi ar aRebula 0,8 

tona jarTi. aRniSnulTan dakavSirebiT, axsna-ganmarteba CamoerTva ss 

`WiaTurmanganumis~ garaJis gamges d. yifSiZes. man ganmarta, rom 

a/manqanebidan sxvadasxva periodSi marag-nawilebi gadatanilia sawarmoze 

ricxuli sxvadasxva a/manqanebze, razedac Sesabamisi komisiuri aqtebi ar

157 

Semdgara. aseve xSiria SemTxvevebi, rodesac a/manqanis marag-nawilebis 

faqtiuri wonebi ar emTxveva teqnikur maCveneblebs. 

2002 wlis inventarizaciis masalebidan gamomdinare, aqtebiT 

Camowerilia –29,8 aTasi laris ZiriTadi saSualebebi (narCeni RirebulebiT 

–1,6 aTasi lari), maT Soris: 5 avtomanqana, 1 telferi da 1 sabeWdi manqana 

ìatrani~. 

14.11.02 wlis aqtiT, Camowerilia a/manqana `kraz-256~ sax. # dal-908. 

Camoweris Semdgom SemosavalSi aRebuli jarTis odenobasa da teqnikur 

monacemebs Soris sxvaoba aris –0,9 tona; 

14.11.02 wlis aqtiT, Camowerilia avtomanqana `belaz-7522~ sax. #89-65 

gaiu, Camoweris Semdgom SemosavalSia aRebuli 0,8 toniT naklebi Savi 

liTonis jarTi; 

14.11.02 wlis aqtiT, Camowerilia a/manqana `zil-130~ sax. #24-66 gaiu, 

SemosavalSia aRebuli 0,18 toniT naklebi Savi liTonis jarTi; 

12.11.02 wlis aqtiT, Camowerilia `zil-157~ sax. #58-09 gar, saidanac 

SemosavalSia aRebuli 0,7 toniT naklebi Savi liTonis jarTi. sawarmos 

garaJis gamgis ganmartebiT, aRniSnuli sxvaoba gamowveulia imiT, rom 

Camowerili a/manqanebidan marag-nawilebi gadatanili iyo sawarmoze 

ricxuli sxva manqanebze, rac aRniSnul aqtSi dafiqsirebuli ar aris. 

sazogadoebis 2002 wlis 25 dekembris #318 brZanebis (d. asaniZe da g. 

leJava) safuZvelze Camowerilia 7 erTeuli avtomanqana (maT Soris: kraz-256 

sax. #dav-894; kraz-256 sax. #dai-264; kraz-256, sax. #61-85 grv; belaz-5522, 

sax. #39-27 gia; kraz-256, sax. #161 grv; kraz-256, sax. #dav-895; kraz-256, sax. 

#dai-062) RirebulebiT –40,0 aTasi (4,1 aTasi). 

23.09.02 wlis #237 brZanebiT, avtomanqana krazi, sax. #dbi-066, gadaeca 

mSeneblobisa da daproeqtebis ganyofilebis samSeneblo nakeTobaTa bazas 

(–5,3 aTasi lari); 

9.09.02 wlis #101 gankargulebiT, realizebulia avtomanqana uaz-3962-e 

400 larad e. fridonaSvilze. (n.R. ar gaaCnda), Tumca manqana realizacias 

eqvemdebareboda konkursis an auqcionis wesiT, rac ar Sesrulebula. 

aRniSnuli operaciebis Semdgom, 2003 wlis I ianvris mdgomareobiT, 

sawarmos naSTad ericxeboda 1157,0 aTasi (363,4 aTasi) laris ZiriTadi 

saSualebebi. 

2003 wels Semosavlebma Seadgina 22,1 aTasi lari, maT Soris: Sps `ji- 

Ti~-esidan SeZenilia a/manqana `vaz 21213~ -12,4 aTas larad; 2003 wlis 

maCveneblebiT, Sesabamisi Sesworebis Semdgom, pirveli jgufidan 5-e jgufSi

158 

gadmotanilia 6,9 aTasi laris Rirebulebis ZiriTadi saSualebebi, 

romlebsac Tavis droze micemuli hqonda araswori buRaltruli gatareba. 

2003 wels gasavlebma Seadgina –79,8 aTasi (9,8 aTasi lari), maT Soris: 

avtomanqana 2206, sax. #59-19, romlis Rirebuleba iyo 2,4 aTasi (0,7 aTasi) 

lari, 980 larad mieyida sawarmos mTavar meqanikos T. cucqiriZes narCeni 

xelfasis angariSSi; avtomanqana zil-130, narCeni RirebulebiT 101 lari, 174 

larad (auditoruli daskvniT) mieyida sazogadoebis mZRols r. samxaraZes. 

manqanaTa realizaciaze konkursi an auqcioni ar Catarebula. 

3.12.02 wlis #1 oqmiT, 2002 wlis inventarizaciis Sedegebidan 

gamomdinare Camoiwera 24,6 aTasi (3,6 aTasi) laris ZiriTadi saSualebebi, 

razedac warmodgenilia Camoweris 5 aqti. 

30.08.03 wlis #153 brZanebiT, Camoiwera 29,5 aTasi (2,2 aTasi) laris 

Rirebulebis 4 erTeuli avtomanqana. manqanaTa Camoweraze ar aris 

sameTvalyureo sabWos gadawyvetileba da saxelmwifo qonebis marTvis 

saministros (saagentos) Tanxmoba. 

1.09.03 wels aqtiT, Camowerilia a/manqana `belaz-7523~, teqnikuri 

pasportis monacemebTan SedarebiT, SemosavalSi aRebulia 1,0 toniT naklebi 

liTonis jarTi; aseve, a/manqana `kraz-255~ Camoweris Sedegad SemosavalSi 

aRebulia – 4,1 tona Savi liTonis jarTi da marag-nawilebi, romlis 

saerTo wona Seadgens – 1,4 tonas. a/manqanas (aqtis Sesabamisad) Camoweramde 

aklda 1,5 tona marag-nawilebi. am SemTxvevaSi sxvaoba teqnikur pasportsa 

da faqtiur monacemebs Soris Seadgens – 0,8 tonas. sawarmos garaJis gamgis 

ganmartebiT, aRniSnuli gamowveulia imiT, rom sxvadasxva periodSi marag- 

nawilebi gadatanilia sawarmoze ricxul sxva manqanaze. 

sazogadoebis 22.09.03 wlis #125 gankargulebiT, sawarmos balansze 

ricxuli avtoamwe, markiT –kt 3675 zil 133-is bazaze, gadaeca sawarmoo 

`maRarmSens~, sabalanso RirebulebiT 3,6 aTasi (1,1 aTasi) lari. 

2004 wlis 1 ianvris mdgomareobiT, sawarmos naSTad ericxeboda -1099,3 

aTasi (325,5 aTasi) laris ZiriTadi saSualebebi. 

2004 wlis 6 TveSi, ZiriTadi saSualebebi sawarmos ar miuRia. 

amave periodSi Camoiwera da balansidan gavida: 

- 8.01.04 wlis aqtiT –a/m kraz 256, #10-92 grs (narCeni RirebulebiT –978 

lari). CamoweriT SemosavalSia aRebuli marag-nawilebi (woniT –1,2 tona) da 

3,2 tona Savi liTonis jarTi. aqtis Tanaxmad, Camoweramde manqanas aklda 3,2 

tona sxvadasxva nawilebi. SemosavalSi ar aRebula 0,7 tona liTonis 

jarTi.

159 

- 8.01.04 wlis aqtiT –a/m belaz-7513, tranzitis #9449 (narCeni 

RirebulebiT –31,9 aTasi lari). Camoweris Semdgom SemosavalSia aRebuli 

14,5 tona Savi liTonis jarTi da 3,8 tona marag-nawilebi. aqtis Tanaxmad, 

manqanas Camoweramde aklda 3,8 tona sxvadasxva nawilebi. manqanis Camoweris 

Semdgom, SemosavalSi ar aRebula 0,6 tona jarTi. 

- amrigad, sarevizio periodSi s/s `WiaTurmanganumis~ 

àvtosatransporto sawarmoSi~ ZiriTadi saSualebebis CamoweriT 

SemosavalSi ar aRebula 8.4 tona Savi liTonis jarTi. 

/danarTi #26/ 

ss `WiaTurmanganumis~ aRmasrulebeli direqtoris (m. sulaZe) 2001 wlis 

12 ianvris #2 brZanebis safuZvelze, 2001 wlis 15 ianvridan gauqmda 

samSeneblo saremonto samsaxuri `maRarmSeni~ da mis bazaze Seiqmna 

samSeneblo saremonto ubani (j. laSxi), aRniSnuli ubnis bazaze ki 

sazogadoebis 2002 wlis 12 dekembris #315 brZanebis Tanaxmad, Seiqmna 

mSeneblobisa da remontebis samsaxuri `maRarmSeni~ (ufrosi o. kupataZe, 

wamyvani buRalteri s. gogolaZe). 

warmodgenili dokumentaciis Tanaxmad, `maRarmSens~ 2001 wlis 1 ianvris 

mdgomareobiT, naSTad ericxeboda –1295,9 aTasi laris narCeni Rirebulebis 

ZiriTadi saSualebebi. sazogadoebis 2001 wlis 12 ianvris #2 brZanebiT, 

samSeneblo samuSaoebis mniSvnelovan SemcirebasTan dakavSirebiT, 

samSeneblo-saremonto saamqro `maRarmSenis~ funqcionereba ekonomikurad 

wamgebianad CaiTvala. Sesabamisad moxda saamqros reorganizacia da 2001 

wlis 15 ianvridan `maRarmSenis~ balansze ricxuli ZiriTadi 

saSualebebidan àvtosatransporto sawarmos~ gadaeca 13 erTeuli 

faseuloba narCeni RirebulebiT –34 aTasi lari, xolo maRaroTa 

sammarTveloebs balansidan-balansze gadaeca: rkinigzis saamqros - 

èqskavatori e 2621~, -6,5 aTasi laris narCeni RirebulebiT; `darkveTis 

maRaroTa sammarTvelos~ - `buldozeri t-170~, sabalanso RirebulebiT –4,8 

aTasi laris narCeni Rirebulebis gareSe); `mRvimevis maRaroTa 

sammarTvelos~, `traqtori -t-130~, sabalanso RirebulebiT –4,2 aTasi laris 

(narCeni Rirebulebis gareSe); momaragebis ganyofilebas sxvadasxva 

ZiriTadi saSualebebi 17,6 aTasi laris narCeni RirebulebiT; `maRarmSenis~ 

komendatis Stati sakomendato qonebiT gadaeca `komunaluri meurneobis 

samsaxurs~ -101,8 aTasi laris narCeni RirebulebiT.

160 

aqve unda aRiniSnos, rom ss `WiaTurmanganumis~ aRniSnuli brZanebiT ar 

aris dakonkretebuli sxvadasxva struqturul erTeulebze gadasacemi 

qonebis dasaxeleba, ZiriTadi saSualebebis faqtiuri mdgomareoba gadacemis 

momentSi da gadasacemi qonebis saerTo Rirebuleba. 

ss `WiaTurmanganumis~ 2001 wlis 12 ianvris #2 brZanebis 4-e punqtis 

Tanaxmad, 2001 wlis 15 ianvridan samSeneblo-saremonto samuSaoebis 

warmoeba daevala mSeneblobisa da daproeqtebis ganyofilebas. am mizniT 

ganyofilebasTan `maRarmSenis~ bazaze Seiqmna samSeneblo-saremonto ubani 

(sami saStato erTeuliT) da samSeneblo nakeTobaTa baza (saxerxi da 

sadurglo saamqro, rkina-betonis saamqro –sami saStato erTeuliT), 

romlebsac `maRarmSenis~ reorganizaciisa da masze ricxuli qonebis 

nawilis balansidan-balansze gadacemis Semdgom, naSTad darCa –1081,2 aTasi 

Rirebulebis ZiriTadi saSualebani 2001 wlis 1 dekembris mdgomareobiT. 

/danarTi #27/ 

sazogadoebis 12.12.02 wlis #315 brZanebiT, mSeneblomisa da 

daproeqtebis ganyofilebas gamoeyo mSeneblobisa da remontis samsaxuri 

`maRarmSeni~ da isev Camoyalibda calke struqturul erTeulad. 

2001 wlis 17 dekembris aqtis Tanaxmad, mimRebma komisiam 

eqsploataciaSi miiRo samSeneblo nakeTobaTa bazisa da spec-saremonto 

samuSaoebis ubnis ZalebiT Sesrulebuli qvis samsxvrev-damaxarisxebeli 

danadgaris I rigis samSeneblo-saremonto samuSaoebi, romlis Rirebuleba 

Seadgenda –25,4 aTas lars. aRniSnulis gaTvaliswinebiT, `maRarmSenis~ 

qonebam 2002 wlis 1 ianvris mdgomareobiT narCeni RirebulebiT Seadgina – 

1106,6 aTasi lari. 

2002 wlis 1 ianvridan 2004 wlis 1 ivlisamde ZiriTadi saSualebebis 

Semosavlebma Seadgina –286,1 aTasi lari, xolo gasavlebma –621,1 aTasi 

lari. maT Soris: 2002 wels sabalanso RirebulebiT –34,2 aTasi (20,8 aTasi) 

lari, aqedan: àvtosatransporto sawarmodan~ balansidan-balansze 

gadmocemulia avtomanqana kraz-256, narCeni RirebulebiT –0,9 aTasi lari; 

2002 wlis inventarizaciis Sedegad, mcirefasiani inventaridan ZiriTad 

saSualebebSi gadatanilia 11 dasaxelebis 37 erTeuli saSualeba, sabalanso 

RirebulebiT –18,0 aTasi (9,0 aTasi) lari; 2002 wlis 26 ivnisis aqtiT, 

eqspluataciaSia miRebuli da ZiriTadi saSualebebs daemata `qvis samsxvrev 

damxarisxebeli~ danadgaris meore rigis samSeneblo-samontaJo samuSaoebi, 

RirebulebiT –10,9 aTasi laris. 2002 wels ZiriTadi saSualebebis

161 

gasavlebma saerTo jamSi sabalanso RirebulebiT Seadgina –228,3 aTasi (58,0 

aTasi) lari; maT Soris: 2001 wlis inventarizaciis Sedegebidan gamomdinare, 

komisiuri aqtebis safuZvelze Camowerilia –34,5 aTasi laris ZiriTadi 

saSualebebi (narCeni Rirebulebis gareSe). unda aRiniSnos, rom ZiriTad 

saSualebebis likvidaciis aqtebi uxarisxodaa Sedgenili, ar aris 

miTiTebuli rigiTobis nomrebi, Camoweris TariRebi, sawarmoSi miRebisa da 

eqspluataciaSi Sesvlis rekvizitebi. aris SemTxvevebi, rodesac aqtSi 

miTiTebuli komisiis oTxi wevris nacvlad xels awers ori wevri. ZiriTadi 

saSualebebis Camowerisas SemosavalSi aRebulia mxolod Savi liTonis 

jarTi, isic zogierT SemTxvevaSi: 

warmodgenili unomro da uTariRo (ZiriTadi saSualebaTa likvidaciis 

Sesaxeb) aqtis Sesabamisad, Camoweras daeqvemdebara 7 erTeuli `maRaros 

vagoni~ uvg I,I~, saidanac SemosavalSi jamurad aRebulia –1,2 tona Savi 

liTonis jarTi (saSualod 1 erTeulze 170 kg), maSin rodesac sapasporto 

monacemebiT SemosavalSi unda aRebuliyo –3,5 tona (1 erTeulze –0,5 tona) 

anu 2,3 toniT meti. aseve, Camowerilia `mtvirTavi avtomanqana~, saidanac 

SemosavalSia aRebuli 2 tona Savi liTonis jarTi, nacvlad teqnikuri 

pasportiT gansazRvruli –9,0 tonisa, anu SemosavalSi ar aRebula 7,0 tona 

jarTi. 

2002 wels balansidan-balansze gadacemulia: `maRaros vagoni~ – 1.0 

aTasi laris sabalanso RirebulebiT (narCeni Rirebulebis gareSe); 

`traqtori t-130~ –4,2 aTasi laris sabalanso RirebulebiT (narCeni 

Rirebulebis gareSe). 

2002 wels ganxorcielda ZiriTad saSualebaTa realizacia, maT Soris: 

a/m gaz-53 realizebulia 244 larad (warmodgenilia auditoruli daskvna) 

pirdapiri miyidvis wesiT sazogadoebis inJiner m. bregvaZeze miuRebeli 

xelfasis angariSSi; a/m niva 2121, # dav-512 realizebulia auqcionze 240 

larad (17.07.02 wlis oqmi #3) sazogadoebis TanamSromelze g. buaZeze 

xelfasis angariSSi. 

ss `WiaTurmanganumis~ sameTvalyureo sabWos 2002 wlis 22 aprilis, 

sxdomis oqmi #8-is Sesabamisad, Sps `Tegeta motorsze~ realizebulia 

avtofarexi àngari~, romlis narCeni Rirebuleba Seadgenda 57,7 aTas lars.. 

avtofarexi realizebulia 33,4 aTasi larad, anu narCen RirebulebasTan 

SedarebiT 24,3 aTasi lariT nakleb fasad. ar warmodgenila àngaris~ 

Sefasebis auditoruli daskvna qonebis realizaciaze ar Catarebula 

konkursi an auqcioni.

162 

sazogadoebis 18.12.02 wlis #156g gankargulebiT (xels awers 

direqtori da reabilitaciis mmarTveli), realizebulia 1990 wels 

gamoSvebuli èqskavatori cv-123~ moqalaqe r. ragimovze 23,0 aTas larad, 

romlis sawyisi sabalanso Rirebuleba Seadgenda 26,3 lars, narCeni 

Rirebulebis gareSe. am SemTxvevaSic ar warmodgenila qonebis Sefasebis 

auditoruli daskvna, xolo realizaciaze ar Catarebula konkursi an 

auqcioni. 

amave periodSi realizebulia: a/m gaz -53, narCeni Rirebulebis gareSe, 

244 larad (auqcionze); a/m `niva~, 1988 wels gamoSvebuli, narCeni 

Rirebulebis gareSe, 240 larad (auqcionze); a/m zil-130 1982 wels 

gamoSvebuli, 600 larad. 

15.05.02 wlis `reabilitaciis~ mmarTvelis #119 brZanebis Sesabamisad, 

moxdenilia `maRarmSenis~ teritoriaze arsebuli rkinigzis Cixis demontaJi, 

romlis narCeni Rirebuleba Seadgenda –3,0 aTas lars. warmodgenili 

masalebis Tanaxmad, ukubrunviT miRebuli masalebi gamoyenebulia moqmedi 

Cixebis SesakeTeblad. 

2003 wlis 1 ianvris mdgomareobiT, `maRarmSens~ balansze naSTad 

ericxeboda 1910,2 aTasi (996,1 aTasi) laris ZiriTadi saSualebebi. 

2003 wels Semosavlebma Seadgina –226,4 aTasi (–79,9 aTasi) lari. 

maRaroebidan balansidan-balansze gadmocemuli ZiriTadi saSualebebis 

saxiT. 

2003 wels gasavlebma sawyisi sabalanso RirebulebiT Seadgina –75,6 

aTasi (5.9 aTasi) lari, maT Soris: Camowerilia komisiuri aqtebis 

safuZvelze –74,6 aTasi laris ZiriTadi saSualebani; realizebulia –1,0 

aTasi laris ZiriTadi saSualeba. 

warmodgenili aqtebis SemowmebiT dadginda, rom rigi ZiriTadi 

saSualebebis Camowerisas, Savi liTonis jarTis SemosavalSi aRebis dros, 

teqnikuri pasportis monacemebsa da faqtiurad SemosavalSi aRebul jarTis 

odenobas Soris aris sxvaoba. kerZod, Camowerilia 1 erTeuli `Tbomavali 

tgm-23b~, gamoSvebuli 1988 wels, SemosavalSia aRebuli 26 tona Savi 

liTonis jarTi, nacvlad teqnikuri pasportSi miTiTebuli 35 tonisa, anu 

SemosavalSi aRebulia 9 toniT naklebi. Camowerilia `xidura amwe~ (nz- 

194bsg) 10 tona tvirTamweobis. SemosavalSi aRebulia mxolod jarTi da 

isic 1,5 tona, nacvlad 10.0 tonisa, e.i. SemosavalSi ar aRebula 8.5 tona 

Savi liTonis jarTi.

163 

komisiuri aqtis safuZvelze, Camowerilia eqskavatori e-3322. 18.04.03 

wlis komisiuri aqtis mixedviT, eqskavators aklda rigi marag-nawilebi 

(saSualod –3,0 tona). Camoweris Semdeg SemosavalSia aRebuli 2,8 tona Savi 

liTonis jarTi, nacvlad 9 tonisa, e.i. SemosavalSi ar aRebula 6,2 tona 

jarTi. 

2002-2003 wlebSi ZiriTad saSualebaTa Camoweraze ar iyo 

sameTvalyureo sabWos gadawyvetileba da ar SeTanxmebula saxelmwifo 

qonebis marTvis saministrosTan (ssip `saagentosTan~). 

2003 wels, 28.12.02 wlis brZanebiT, realizebulia a/m luaz-969 (narCeni 

Rirebulebis gareSe), 300 larad. 

2004 wlis 1 ianvris mdgomareobiT, `maRarmSens~ balansze ericxeboda 

2060,9 aTasi (993,9 aTasi) laris ZiriTadi saSualebebi. 

hqonia. 

2004 wlis I naxevarSi, ZiriTadi saSualebebis Semosavals adgili ar 

amave periodSi gasavalma Seadgina: 

30.03.04 wlis #1 oqmis mixedviT, direqtorTa sabWos gadawyvetilebiT, 

realizebulia koSkura amwe, 1989 wels gamoSvebuli, narCeni Rirebulebis 

gareSe, 18000 aTas larad. 2.06.04 wlis #2 oqmis mixedviT, realizacia 

ganxorcielda auqcioniT. amwe realizebulia firma ìugosetrisis~ 

warmomadgenel p. bagaevze. 

2004 wlis I ivlisis mdgomareobiT, `maRarmSens~ balansze ericxeboda 


sul sarevizio periodSi, `maRarmSenis~ mier SemosavalSi ar aRebula 

33.0 tona Savi liToni. amavdroulad sarevizio periodSi `maRarmSenis~ mier 

Camowerilia didi raodenobiT eleqtrosawyoebi da eleqtromowyobilibani 

(ventiliatorebi, elkaradebi, vibratorebi, elgamSvebebi, kaloriferebi, 

xelis talebi, tumboebi), magram feradi metalebi arc erT SemTxvevaSi 

SemosavalSi ar aRebula. 

/danarTi #28/ 

`sammarTvelo aparatze~ (aparatis SemadgenlobaSi Sedis: sazogadoebis 

administracia -aRmasrulebeli direqtori a. gurjiZe, teqnikuri direqtori 

d. asaniZe; gamoTvliTi centri -ufrosi e. iakobaSvili; `profilaqtoriumi~ - 

direqtori –g. wereTeli; `satelefono sadguri~ -ufrosi i. maRraZe; 

`rekultivaciis ganyofileba~ -ufrosi –r. barbaqaZe; `komunaluri 

samsaxuri~ –ufrosi –z. Tabagari; `momsvlelTa saxli~ da `bakurianis

164 

sabavSvo saxli~). 2001 wlis 1 ianvris mdgomareobiT, naSTad ericxeboda – 

2645,9 aTasi (1501,9 aTasi) laris ZiriTadi saSualebebi. 2001 wels 

Semosavlebma Seadgina 260,1 aTasi (124,1 aTasi) lari. maT Soris: 

gadmocemulia `maRarmSenis~ sammarTvelodan –2370,0 aTasi laris 

Rirebulebis saSualebebi; SeZenilia 23,0 aTasi laris saSualebebi. 

(kompiuteruli teqnika da sxvadasxva sayofacxovrebo saSualebebi). 

2001 wels gasavlebma Seadgina –228,8 aTasi (161,9 aTasi) lari. 

1999 wlis 2-e kvartalSi Camowerilia raionuli sasamarTlos 

gadawyvetilebiT realizebuli `rekultivaciaze~ ricxuli 2 erTeuli 

`buldozeri~ t-330, saerTo RirebulebiT –14,9 aTasi lari. 2002 wels 

centralur buRalteriaSi gatarda fasTa sxvaoba da mieca Semasworebeli 

gatareba (d 47, k.01) 72,5 aTasi larze, riTac Semcirda balansze ricxuli 

ZiriTadi saSualebebis Rirebuleba. 

2000 wlis 24 ivlisis aqtisa da TandarTuli masalebis mixedviT, 

WiaTuris merias municipalur daqvemdebarebaSi, balansidan-balansze 

gadaeca saqvabe (RirebulebiT –5,2 aTasi lari) `rkinigzis saamqros~ 

`transformatori~ (1,8 aTasi laris sabalanso RirebulebiT). 

aRniSnuli operaciebi Semdgom, 2002 wlis 1 ianvris mdgomareobiT, 

`sammarTvelos aparatze~ naSTad iricxeboda –2677,3 aTasi (1464,2 aTasi) 

laris Rirebulebis ZiriTadi saSualebebi. 

2002 wels Semosavlebma sawyisi sabalanso RirebulebiT Seadgina –94,3 

aTasi lari. maT Soris: saerTaSoriso standartebiT aRricxvasTan 

dakavSirebiT, mcirefasiani inventaridan ZiriTad saSualebebSi gadavida 83,4 

aTasi (41,8 aTasi) laris faseuloba, gadmocemulia `maRarmSenidan~ 6,6 

aTasi laris Rirebulebis sxvadasxva ZiriTadi saSualebebi. 

gasavlebma 2002 wels Seadgina –220,9 aTasi lari, maT Soris: 2001 wlis 

inventarizaciis masalebidan gamomdinare, `sammarTvelo aparats~ Camoewera 

140,0 aTasi laris Rirebulebis ZiriTadi saSualebebi (maT Soris: 

gamoTvliT centrze ricxuli `kompiuteri~ ps at 486, RirebulebiT 136,3 

aTasi (23.2 aTasi) lari. Camoweris Semdgom raime marag-nawilebi SemosavalSi 

ar aRebula. 

Camowerilia satelefono sadguris kvebis blokze ricxuli `sk-8 tipis~ 

akumulatorebi, sul 19 erTeuli, saerTo sabalanso RirebulebiT –19,1 

aTasi lari. (narCeni Rirebuleba ar ericxeboda). 

1999 wlis 29 ianvris aqtiT, WiaTuris sasamarTlos mier 1997-1998 

wlebSi miRebuli gadawyvetilebiT, ss `WiaTurmanganums~ gadasaxdelad

165 

daekisra sam milion larze meti, rogorc dazaralebul moqalaqeTa, aseve 

saxelmwifo biujetisa da sxvadasxva organizaciebis sasargeblod. 

finansur krizisis gamo yadaRa daedo sazogadoebis qonebas valis 

iZulebiT amoRebis mizniT. Sesabamisad, 1999 wlis 29 ianvars daniSnuli iqna 

sajaro vaWroba mopasuxis –ss `WiaTurmanganumis~ qonebis gayidvasTan 

dakavSirebiT. sajaro vaWrobis Sedegad ss `WiaTurmanganumis~ balansze 

ricxuli bavSvTa dasasvenebeli kompleqsi bakurianSi, gamoyofil miwis 

farTobTan erTad, mieyida moq. r. kurtaniZes (mcx, q. TbilisSi, Tamar mefis 

q. #11-Si) –72,0 aTas larad. realizaciis momentisaTvis sawyisi Rirebuleba 

Seadgenda 42,5 aTas lars, narCeni Rirebuleba –23,4 aTas lars. saaqcio 

sazogadoebis centralur buRalteriaSi aRniSnuls gatareba mieca 2002 

wels. 

amave periodSi Camoiwera 1995 wels xanZriT ganadgurebuli ss 

`WiaTurmanganumis~ administraciuli Senoba q. foTSi (24.01.95 wlis aqtis 

safuZvelze), romlis Rirebuleba Seadgenda –19,2 aTas (5,2 aTas) lars. 

aRniSnuli operaciebis Semdgom, 2003 wlis 1 ianvris mdgomareobiT 

`sammarTvelos aparats~ naSTad ericxeboda 2550,4 aTasi (1340,3 aTasi) laris 


2003 wlis Semosavlebma Seadgina 85,5 aTasi lari. maT Soris: 

gadmocemulia balansidan-balansze –43,1 aTasi laris saSualebebi (aqedan: 

`mRvimevis maRaroTa sammarTvelodan~ –658 laris, `patariZis maRaroTa 

sammarTvelodan~ 42,5 aTasi laris); SeZenilia 42,9 aTasi laris saSualebebi. 

2003 wlis gasavlebma Seadgina 428,1 aTasi lari, maT Soris: Camowerilia 

-191,0 aTasi laris saSualebebi (aqedan: 2002 wlis 15 noembris oqmiT da 

TandarTuli aqtebiT Camowerilia –189,2 aTasi (59,8 aTasi) laris 

saSualebebi, Tumca maTi CamoweriT, marag-nawilebi da jarTi SemosavalSi 

ar aRebula. 

18.07.02 wlis unomro aqtiT, Camoiwera 1990 wels gamoSvebuli t-330 

markis buldozeri, RirebulebiT –42,5 aTasi (17,0 aTasi) lari. Camoweris 

Semdeg SemosavalSia aRebuli marag-nawilebi sul 11.8 da 25 tona jarTi, 

ris gaTvaliswinebiTac SemosavalSi ar aRebula 1.2 tona Savi liTonis 

jarTi. 

aseve Camowerilia `sanatorium-profilaqtoriumis~ balansze ricxuli 

ZiriTadi saSualebebi, RirebulebiT –1,6 aTasi lari. warmodgenili 

Camoweris aqtebi ar aris damtkicebuli generaluri direqtoris mier da 

ganxiluli s/sazogadoebis sameTvalyureo sabWos sxdomaze.

166 

unda aRiniSnos, rom 2002 wlis 15 noembers Sedgenili oqmis Tanaxmad, 

Catarebuli iqna ss `WiaTurmanganumis~ sammarTvelo aparatis 

sainventarizacio komisiis sxdoma. 

aRiniSna, rom kooperativ `Sromaze~ 1990 wels arendiT gacemulia 20,5 

aTasi laris (sawyisi sabalanso RirebulebiT) ZiriTadi fondebi. oqmSi 

miTiTebulia, rom amJamad aRniSnul kooperativi fizikurad ar arsebobs, 

mewarme gardaicvala da qonebis bedi ucnobia, xolo saijaro qira wlebis 

ganmavlobaSi ar gadaxdila. 

mimdinare SemowmebiT dadginda, rom ss `WiaTurmanganumis~ 

buRalteriaSi arsebuli gadacemis oqmebis Tanaxmad, kooperativ `Sromaze~ 

arendiT faqtobrivad gadacemulia –16,6 aTasi laris (sawyisi sabalanso 

Rirebulebis) ZiriTadi saSualebebi, xolo –2,7 aTasi laris (sawyisi 

sabalanso Rirebulebis) gadacemulia kooperativ òkeaneze~, Tumca am 

faqtze oqmSi araa miTiTeba. miuxedavad imisa, rom sainventarizacio 

komisias daevala arendiT gacemuli qonebis bedis garkveva, mis mier 

gatarebul RonisZiebaze, raime dokumenti ar warmodgenila da dResac es 

qoneba, rogorc arendiT gacemuli, ericxeboda miTiTebul kooperativebs. 

amasTan, dafiqsirda ori mobiluri telefonis danaklisi, TanxiT –835 

lari. aRniSnuli telefonebi gacemuli iyo sazogadoebis yofil 

TanamSromlebze –iesaSvilze (500 laris) da qvliviZeze (335 laris), magram 

maTi ganTavisuflebisas, es telefonebi maTgan ar amoRebula. 

2003 wels balansidan-balansze `maRarmSenze~ gadacemulia 237,3 aTasi 

laris 24 dasaxelebis 168 erTeuli ZiriTadi saSualebebi. 

2004 wlis 1 ianvris mdgomareobiT, sammarTvelo aparatze iricxeboda – 

2207,8 aTasi (–1127,9 aTasi) laris ZiriTadi saSualebebi. 

2004 wlis 6 TveSi Semosavlebma Seadgina 1,1 aTasi lari SeZenili 

sxvadasxva ZiriTadi saSualebebis saxiT. 

gasavlebma 2004 wlis 6 TveSi Seadgina –25,4 aTasi lari, maT Soris: 

ianvris TveSi Camowerilia `t-130~ markis traqtori, RirebulebiT –4,2 aTasi 

lari, saidanac SemosavalSia aRebuli marag-nawilebi da Savi liTonis 

jarTi –5 tona. Camoweris aqts TandarTuli 25.02.02 wlis miReba-Cabarebis 

aqtis Tanaxmad, traqtoris gadmocemisas mas aklda rigi nawilebi, rac 

Camoweris aqtSi ar aris dafiqsirebuli. aqtis mixedviT SemosavalSi 

aRebuli marag-nawilebis saerTo wona saSualod Seadgens 7,0 tonas, t-130 

markis traqtori ki iwonis 13,8 tonas (teqpasportis mixedviT), ris gamoc 

traqtoris Camoweris Semdeg, SemosavalSi unda aRebuliyo 6,8 tona jarTi,

167 

aqtis mixedviT ki SemosavalSi aRebulia mxolod 5 tona. e.i. am SemTxvevaSi 

SemosavalSi ar aRebula 1,8 tona jarTi. 

Sesabamisad Catarebuli analiziT irkveva `sammarTvelos aparatze~ 

ricxuli ZiriTadi saSualebebis Camoweris Semdgom SemosavalSi ar 

arebula 3.0 tona Savi liTonis jarTi. 

2004 wlis 6 TveSi balansidan-balansze gadaeca `meqanikuri qarxanas~ - 

6,4 aTasi laris ZiriTadi saSualebebi, maT Soris: `traqtori~ (4,5 aTasi 

laris) da `misabmeli~ (1,9 aTasi laris). 

2004 wlis pirvel naxevarSi realizebulia –14,6 aTasi laris ZiriTadi 

saSualebebi, maT Soris: 5 erTeuli kompiuteri makompleturebTan erTad. 

maT realizaciaze ar warmodgenila sameTvalyureo sabWosa da 

reabilitaciis mmarTvelis Tanxmoba. 

ss `WiaTurmanganumis~ 2003 wlis 1 agvistos #55-g gankargulebis 

Sesabamisad (g. leJava) 2250 larad (auditoruli daskvnis mixedviT) 

realizebulia saxanZros yofili saerTo sacxovreblis ori oTaxi. 

realizaciisas ar dacula normativiT gaTvaliswinebuli saTanado wesebi. 

2004 wlis 1 ivlisis mdgomareobiT, `sammarTvelo aparatze~ iricxeboda 

2183,5 aTasi (1121,0 aTasi) laris Rirebulebis ZiriTadi saSualebebi. 

/danarTi #29/ 

ss `WiaTurmanganumis~ z. patariZis saxelobis maRaros (ufrosi 

a. maCitiZe, wamyvani buRalteri t. cxovrebaZe) 2001 wlis 1 ianvris 

mdgomareobiT naSTad ericxeboda 11381,7 aTasi (2971,8 aTasi) laris ZiriTadi 

saSualebebi. 2001 wlis Semosavlebma Seadgina –18,6 aTasi lari (maT Soris: 

`momaragebis ganyofilebidan~ gadmocemulia `saburRi manqana~ ebgp-12,8 

aTasi laris, `mobiluri telefoni~ -105 laris, èl-karada~ -1,5 aTasi 

laris, `saburRi manqana~ -4,3 aTasi laris. 

gasavlebma 2001 wels Seadgina –627,0 aTasi lari. aqedan: 1999 wlis 

inventarizaciis Sedegebidan gamomdinare, aqtebiT Camowerilia –487,1 aTasi 

laris Rirebulebis ZiriTadi saSualebebi, romlebsac Sesabamisi gatareba 

mieca 2001 wels (imis gamo, rom aRniSnuli Camoweris masalebi Semowmebulia 

wina dokumenturi reviziis dros, mimdinare Semowmebisas damatebiT ar 

Semowmebula). aqve unda aRiniSnos, rom warmodgenili Camoweris aqtebi ar 

aris damtkicebuli saaqcio sazogadoebis generaluri direqtoris mier. 

1999 wlis III kvartalSi Camowerilia –104,6 aTasi laris Rirebulebis 

ZiriTadi saSualebebi. ramac s.s. `WiaTurmanganumi~-s centralur

168 

buRalteriaSi asaxva hpova 2001 wlis (sabuRaltro) dokumentebSi. kerZod, 

maRaros balansze ricxuli ori èqskavatori~. maT Soris: 1999 wlis 16 

ivlisis aqti #1-is Tanaxmad, Camowerilia èqskavatori ekg-5~ (gamoSvebuli 

1981 wels) sabalanso RirebulebiT –47,8 aTasi laris. (narCeni Rirebuleba 

ar ericxeboda), aqtis mixedviT, (aqts xels awers komisia SemadgenlobiT 

maRaros mTavari inJineri r. tabataZe, mTavari meqanikosi b. cucqiriZe, 

mTavari energetiki v. kapanaZe, mTavari buRalteri t. cxovrebaZe) teqnikur 

mdgomareobisa da likvidaciis mizezad dafiqsirebulia èleqtro 

mowyobilobis~ ar arseboba. Camoweris Semdgom SemosavalSia aRebuli Savi 

liTonis jarTi 35 tona, marag-nawilebis saxiT aRebulia SemosavalSi 

`strela~ 25 tonis odenobiT, `reika~ 450 laris RirebulebiT. aseve, aqti 

#2-is Tanaxmad, (aqts xels awers komisia igive SemadgenlobiT) Camowerilia 

èqskavatori ekg-5~ (gamoSvebuli 1986 wels) Camoweris momentisaTvis sawyisi 

sabalanso Rirebuleba Seadgenda –56,7 aTas lars (narCeni ar ericxeboda). 

likvidaciis mizezad aqtSi dafiqsirebulia èleqtromowyobilobisa da 

sakabelo gayvanilobis ar arseboba~, ris gamoc komisiam CaTvala, rom 

èqskavatoris~ aRdgena ar xerxdeboda da eqvemdebareboda Camoweras, 

likvidaciis Semdgom aRebulia SemosavalSi Savi liTonis jarTi 35 tona, 

`strela~ 15 tona, aRniSnuli ori èqskavatoris~ Camoweris Sedegad 

SemosavalSi teqnikuri pasportebis Sesabamisad, unda aRebuliyo 308 tona 

Savi liTonis jarTi (TiToeulze 154-154 tona), anu 198 toniT meti. e.i. 

SemosavalSi ar aRebula 198 tona Savi liTonis jarTi. aRniSnulTan 

dakavSirebiT maRaroTa sammarTvelos xelmZRvanelobam warmoadgina 1998 

wlis 12 oqtombris #30 werili, (werili vizirebulia maSindeli 

generaluri direqtoris o. busxrikiZis mier), sadac aRniSnulia, rom 

eqskavatorebi mTlianad gaZarcvuli iqnen 1991-1992 wlebSi. 

2000 wlis II kvartalSi 2000 wlis 31 maisis #57 gankargulebis 

Sesabamisad, Camowerilia 21,6 aTasi laris Rirebulebis 5 erTeuli 

èlmavali~. romlebmac asaxva hpoves 2001 wlis sabalanso monacemebSi. 

Camoweris Semdgom SemosavalSia aRebuli 39 tona Savi liTonis jarTi. 

aseve maragnawilebi saerTo woniT 22 tona èlmavlebis~ teqnikuri 

pasportebis, Sesabamisad 5 erTeuli èlmavlidan~ jamurad SemosavalSi 

unda aRebuliyo 70 tona Savi liTonis jarTi (1 erTeulidan 14 tona) 

Sesabamisad SemosavalSi ar aRebula 9 tona Savi liTonis jarTi. 

`SuqruTis maRaroTa sammarTveloze~ balansidan-balansze gadacemulia 

–8,6 aTasi laris ZiriTadi saSualebebi.

169 

Sesabamisi aqtebis safuZvelze, Camowerilia –5,1 aTasi laris (narCeni 

Rirebulebis gareSe) Rirebulebis ori erTeuli gadamyiravebeli da 

SemosavalSi aRebulia 8 tona Savi liTonis jarTi. teqnikuri pasportebis 

monacemebTan SedarebiT 2 toniT naklebi. 

2002 wlis I ianvris mdgomareobiT, maRaros naSTad ericxeboda –10773,3 


2002 wels Semosavlebma Seadgina –68,7 aTasi (23,3 aTasi) lari, maT 

Soris: balansidan-balansze gadmocemulia –2,1 aTasi laris ZiriTadi 

saSualebebi (aqedan: `sahaero xazi~ -1300 laris, `tumbo~ -190 laris, `rele~ 

-132 laris, `seqciuri amomrTveli~ -528 laris). 

2002 wels SemosavalSi aRebulia 2001 wlis inventarizaciis Sedegad 

gamovlenili zedmetoba, (18 erTeuli ZiriTadi saSualebis) saerTo TanxiT 

–27,1 aTasi laris, romlebic aRmoCenilia Camonaqcevis aRdgenis Sedegad. 

maRaroze ricxuli –1313 erTeuli mcirefasiani inventari, saerTo 

sabalanso RirebulebiT –38,4 aTasi laris, gadatanilia ZiriTad 

saSualebebSi; momaragebis ganyofilebidan gadmocemulia –1,0 aTasi laris 


2002 wels gasavlebma Seadgina –140,8 aTasi (63,7 aTasi) lari. maT Soris 

demontaJs daeqvemdebara oTxi saxli. aqedan: saerTo sacxovrebeli #25 

RirebulebiT –19,6 aTasi (8,8 aTasi) lari,; sacxovrebeli saxli #14, 

RirebulebiT –26,5 aTasi (14,6 aTasi) lari; saerTo sacxovrebeli #16 

RirebulebiT –48,6 aTasi (26,9 aTasi) lari; saerTo sacxovrebeli, 

RirebulebiT –19,6 aTasi (8,8 aTasi) lari. saxlebis demontaJis Semdeg, 

SemosavalSia aRebuli –39,5 aTasi laris masalebi. 

Camowerilia èlmavali k-14~, RirebulebiT –4,6 aTasi lari; Camoweris 

Semdgom SemosavalSia aRebuli 7.0 tona Savi liTonis jarTi, nacvlad 

teqnikuri pasportiT gansazRvruli 14 tonisa, Sesabamisad am SemTxvevaSi 

SemosavalSi ar aRebula 7.0 tona Savi liTonis jarTi. momxdaria cof-II 

fabrikaSi damontaJebuli umoqmedo wisqvilis realizacia (0,6 aTasi lari); 

2002 wlis dekemberSi Camoiwera 2 erTeuli `macivar kompresori~ (1,2 aTasi 

lari). 2002 wels balansidan-balansze gadacemulia: `tumbo~, (112 lari); 

haermberi~ (20,6 aTasi lari); 2003 wlis 1 ianvris mdgomareobiT, naSTad 

ericxeboda –10701,3 aTasi (2467,6 aTasi) laris Rirebulebis ZiriTadi 

saSualebebi; 

2003 wels Semosavlebma Seadgina –24,5 aTasi lari, sxvadasxva ZiriTadi 

saSualebebis saxiT.

170 

gasavlebma 2003 wels Seadgina –516,5 aTasi lari, aqedan: gadacemulia 

balansidan-balansze `rekultivaciis ganyofilebaze~ -42,4 laris sabalanso 

Rirebulebis `traqtori t-130~. Camowerilia ZiriTadi saSualebebi 2002 

wlis inventarizaciis masalebidan gamomdinare –464,6 aTasi laris 

odenobiT; realizebulia: spiraluri klasifikatori –5,3 aTasi larad, 

realizebulia 2 erTeuli amortizebuli 800 kvt-iani `sinqronuli Zravi~ - 

2,5 aTas larad (sawyisi sabalanso RirebulebiT 4,1 aTasi lari). aRniSnuli 

faseulobis realizeba ar aris momxdari arsebuli wesis Sesabamisad 

konkursis an auqcionis wesiT. 

2004 wlis 1 ianvris mdgomareobiT `patariZis maRaroze~ naSTad 

ericxeboda –10209,3 aTasi laris (2289,9 aTasi laris) ZiriTadi saSualebebi. 

2004 wlis 6 TveSi Semosaval-gasavlebs adgili ar hqonia. 

ss `WiaTurmanganumis~ z. patariZis saxelobis maRaroTa sammarTveloSi 

ZiriTadi saSualebebis Camoweris Semdgom SemosavalSi ar aRebula 216 tona 

Savi liTonis jarTi. aseve, 2001-2004 wlebSi Camowerilia didi raodenobis 

ventiliatorebi, tumboebi, elZravebi da sxva elsawyoebi, magram feradi 

jarTi arc erT SemTxvevaSi SemosavalSi ar aRebula. 

/danarTi #30/ 

`stalinis (perevisis) maRaroTa sammarTvelos~ (sammarTvelos ufrosad 

2002 wlis 4 ivlisamde muSaobda m. mumlaZe, 2003 wlis 10 ivnisamde g. 

cucqiriZe, xolo Semdgom periodSi –z. megreliSvili, wamyvan buRaltrad 

mTels sarevizio periodSi –l. wereTeli) 2001 wlis 1 ianvris mdgomareobiT 

naSTad ericxeboda -3500,2 aTasi (1693,6 aTasi) laris ZiriTadi saSualebebi. 

2001 wels Semosavlebma Seadgina –21,1 aTasi (15,6 aTasi) lari aqedan: 

balansidan-balansze gadmocemulia –6,2 aTasi laris ZiriTadi saSualebebi, 

maT Soris: `doris nawilebi~ (417 laris); `doris~ konstruqciuli 

elementebi (814 lari); 2 erTeuli `tumbo 300 d-70~, (1,5 aTasi laris); 

`buxraSvili jalambari~ 1 erTeuli (387 laris); èl-Zravi~ (3,0 aTasi 

laris). SeZenilia 1,4 aTasi laris ZiriTadi saSualebebi. 2001 wels 

ZiriTadi saSualebebis Rirebulebas daemata amave wels Catarebuli 

kapitaluri remontis xarjebi –13,5 aTasi laris odenobiT. 

2001 wels gasavlebma Seadgina –6,4 aTasi lari. balansidan-balansze 

gadacemuli saburRi manqanis (6,4 aTasi lari) saxiT. 2002 wlis 1 ianvris 

mdgomareobiT sammarTvelos naSTad ericxeboda –3514,9 aTasi (1578,8 aTasi) 

laris ZiriTadi saSualebebi.

171 

2002 wels Semosavlebma Seadgina –96,7 aTasi lari. maT Soris: 

balansidan-balansze gadmocemulia `maRarmSenidan~ 1,6 aTasi laris 19 

erTeuli `maRaros vagoni~; SeZenilia 2,2 aTasi laris Rirebulebis 

ZiriTadi saSualebebi (maT Soris: `maRaros vagoni~ da `saburRi manqana~ 

gadatanilia ZiriTad saSualebebSi -92,7 aTasi laris Rirebulebis 

mcirefasiani inventari. 

gasavlebma 2002 wels Seadgina –128,4 aTasi lari. maT Soris: 

buRaltrulad gatarda 1999 wlis inventarizaciis Sedegad, aqtebiT 

Camowerili ZiriTadi saSualebebi sabalanso RirebulebiT –62,7 aTasi 

laris odenobiT. 

Camoiwera –65,5 aTasi (32,5 aTasi) laris ZiriTadi saSualebebi, maT 

Soris: àdministraciuli kombinatis~ Senoba (20,6 aTasi lari da -11,7 aTasi 

lari). am Senobis Camoweris mizezad miTiTebulia misi ganadgureba xanZris 

gamo (amaze dokumenturi masala ar warmodgenila). Sedegad, raime masala 

SemosavalSi ar aRebula; `sasadilos Senoba~ qarxana `bisis~ teritoriaze 

(5,8 aTasi lari). aqtSi ar aris miTiTebuli sasadilos Camoweris mizezi, 

Senobis likvidaciiT raime masala SemosavalSi ar aRebula.; `saqvabe 

wyalsadenis Senoba~ (36,1 aTasi lari da 17,7 aTasi lari), arc am 

SemTxvevaSia miTiTebuli Camoweris mizezi da SemosavalSi ukubrunviTi 

masala ar aRebula; `tumbo 200~ (1,9 aTasi lari) Camoweris Semdgom 

SemosavalSia aRebuli Savi liTonis jarTi 500 kg, maSin rodesac teqnikuri 

pasportis monacemebiT, SemosavalSi unda aRebuliyo 960 kg; anu 460 kg.-miT 

meti. `vibraciuli cxrili gil-32~, saidanac SemosavalSia aRebuli 500 kg 

Savi liTonis jarTi, nacvlad 1235 kg-is; anu SemosavalSia aRebuli 735 kg.- 

iT naklebi. 

2003 wlis 1 ianvris mdgomareobiT balansze naSTad iricxeboda – 3483,3 


2003 wels Semosavlebma Seadgina –4,1 aTasi lari. maT Soris: 

balansidan-balansze gadmocemulia: -1057 laris Rirebulebis `cxrili gil- 

42~; SeZenilia mobiluri telefonebi –3 erTeuli (956 lari); `saburRi 

manqana~ (2134 lari). 

gasavlebma 2003 wels Seadgina –107,7 aTasi lari, rac warmoadgens 2002 

wlis inventarizaciis Sedegebis mixedviT aqtebiT Camoweril ZiriTad 

saSualebebs. aqtebis Seswavlis Sedegad dadginda Semdegi darRveva- 

naklovanebebi: aqti #2-is Tanaxmad, Camowerilia `buldozeri t-330~, 

saidanac SemosavalSia aRebuli 10 tona Savi liTonis jarTi, warmodgenili

172 

aqtis Tanaxmad, Camowerili `teqnikidan~ rigi nawilebi gadatanili iqna 

momqmed `buldozerze~, romelTa jarTis Semcveloba jamurad Seadgens 14 

tonas, maSin rodesac sapasporto monacemebiT SemosavalSi unda aRebuliyo 

38,0 tona jarTi, anu SemosavalSi ar iqna aRebuli 14 tona jarTi. 

Camowerilia `konusuri samtrevela~, saidanac SemosavalSi aRebulia 4,0 

tona Savi liTonis jarTi, 6.0 tonis Savi liTonis jarTis Semcvelobis 

marag-nawilebi gadatanilia momuSave teqnikaze, sapasporto monacemebTan 

SedarebiT SemosavalSi ar aRebula 11 tona Savi liTonis jarTi. 

Camowerilia maRaros klubis da skolis Senobebi (narCeni RirebulebiT – 

11,9 aTasi lari). Senobis demontaJis Sedegad SemosavalSia aRebuli 10,3 

aTasi laris Rirebulebis masalebi. 

aris SemTxvevebi, rodesac Camowerilia calkeuli Senobebi Tu 

sxvadasxva ZiriTadi saSualebebi, SemosavalSi ki ar aris aRebuli marag- 

nawilebi da sxvadasxva Semadgenlobis jarTi, maT Soris: aqti #3-iT 

Camowerilia `kinos jixuri~, aqti #4-iT `saxanZro rezervuari~, 

SemosavalSi ki ukubrunviTi masala ar aRebula. 

warmodgenili aqtebis Sesabamisad, -10,4 aTasi laris Rirebulebis 

ZiriTadi saSualebebi, moyolilia nangrevebSi. 

2004 wlis I ianvris mdgomareobiT, stalinis (perevisis) maRaroTa 

sammarTveloze, naSTad iricxeboda –3379,7 aTasi laris (119,3 aTasi lari) 

Rirebulebis ZiriTadi saSualebebi. 2004 wlis 6 TveSi, maRaros gadmoeca 7,9 

aTasi laris Rirebulebis saSualebebi. 

sul sarevizio periodSi miRebulia –129,7 aTasi (67,9 aTasi) laris 

Rirebulebis ZiriTadi saSualebebi. gasavlebma Seadgina –242,5 aTasi (53,4 

aTasi) laris Rirebulebis ZiriTadi saSualebebi. 

s.s. `WiaTurmanganumis~ stalinis maRaroTa sammarTveloSi ZiriTadi 

saSualebebis Camoweris Semdgom, SemosavalSi ar aRebula 26.2 tona Savi 

liTonis jarTi, aseve sruli moculobiT araa aRebuli SemosavalSi 

eleqtro mowyobilobaTa Camoweris Sedegad misaRebi feradi liToni da 

Senoba-nagebobaTa daSliT misaRebi masalebi. 

/danarTi #31/ 

rkinigzis transportis saamqros (ufrosi 01.03.03 wlamde o. yifSiZe, 

01.06.03 – 01.07.04 ww. periodSi ufrosis movaleobis Semsrulebelia g. 

kapanaZe, sarevizio periodSi wamyvani buRalteri n. cxeliSvili). 2001 wlis 

1 ianvris mdgomareobiT, saamqros naSTad ericxeboda –735,3 aTasi (263,8 

aTasi) laris ZiriTadi saSualebebi.

173 

2001 wels Semosavlebma Seadgina -18,9 aTasi (6,9 aTasi) lari. aqedan: 

balansidan-balansze gadmocemulia –18,6 aTasi laris ZiriTadi saSualebebi, 

SeZenilia 2 mobiluri telefoni –0,3 aTasi laris Rirebulebis. 

ZiriTadi saSualebebi gasavlebma 2001 wels Seadgina –5,4 aTasi lari. 

kerZod, WiaTuris S.s.s. ganyofilebis 2000 wlis 25 seqtembris 2/16-1016 

werilis safuZvelze sisxlis samarTlis saqmis aRZvraze uaris Tqmis 

dadgenilebis miRebis gamo, buRaltruli gatarebiT Camoiwera 01 sabalanso 

angariSidan da aisaxa #84 angariSze sarkinigzo Cixi 200 m RirebulebiT – 

5,4 aTasi laris (narCeni Rirebuleba ar gaaCnda). 

2002 wels Semosavlebma Seadgina –0,07 aTasi (0,07 aTasi) lari. amave 

periodSi gasavlebma Seadgina –54,1 aTasi (26,3 aTasi) lari, maT Soris: 

Camowerilia aqtebis safuZvelze –39,5 aTasi laris Rirebulebis 

saSualebebi. aqedan: vagoni 2 ВС-105, saidanac aqtis Tanaxmad SemosavalSia 

aRebuli Savi liTonis jarTi 47 tona, nacvlad 49,6 tonisa. e.i. 2,6 tona 

jarTi SemosavalSi ar aRebula; 3 erTeuli TviTmcleli vagoni ВС-60, 

saidanac jamurad SemosavalSia aRebuli 75 tona, nacvlad 83,1 tonisa. am 

SemTxvevaSi SemosavalSi ar aRebula 8,1 tona jarTi; `greiferuli amwe tmg- 

307~ RirebulebiT –1025,5 lari, saidanac SemosavalSi aRebulia 1 tona Savi 

liTonis jarTi da ori Zravi. ver iqna warmodgenili, aRniSnuli ZiriTadi 

saSualebis teqnikuri pasportebi, ris gamoc ver moxerxda Camoweris 

Sedegad miRebuli da teqnikuri pasportiT Sesabamisad misaRebi Savi 

liTonis jarTis moculobebis urTierTSedareba. 

2002 wels ZiriTadi saSualebebis sabalanso angariSidan fasTa 

sxvaobiT Camoiwera –57,8 aTasi laris qoneba. balansidan-balansze gadaeca 

578 laris `transformatori~. aRniSnuli warmodgenili cnobis Tanaxmad 

damowmebulia imiT, rom 1999 wels sasamarTlos gadawyvetilebiT 

realizebuli Tbomavali SecdomiT Camoiwera realizebis RirebulebiT -25,5 

aTasi laris, maSin rodesac sabalanso Rirebuleba Seadgenda -83,4 lars. 

rasac mieca Semasworebeli gatareba. 2003 wlis 1 ianvris mdgomareobiT, 

saamqros naSTad ericxeboda –650,8 aTasi laris Rirebulebis ZiriTadi 

saSualebebi. 

2003 wlis monacemebiT, SemosavalSi aRebulia -650 laris Rirebulebis 

ZiriTadi saSualebebi (2 erTeuli mobiluri telefonis aparati). gasavlebma 

amave periodSi Seadgina -736 lari (Camowerilia 2 erTeuli `liTonis baki~). 

aRsaniSnavia, rom 2002-2003 wlebSi ZiriTadi saSualebebis Camowerebi 

ganxorcielebulia sameTvalyureo sabWosTan SeTanxmebis gareSe.

174 

2004 wlis pirvel naxevarSi SemosavalSi aRebulia –190 laris 

mobiluri telefonis aparati. 2004 wlis 1 ivlisis mdgomareobiT 

`rkinigzis transportis saamqroze~ naSTad iricxeboda –651,0 aTasi (171,0 

aTasi) laris Rirebulebis saSualebebi. 

saamqros mier sarevizio periodSi, ZiriTadi saSualebebis Camoweris 

Semdgom SemosavalSi ar aRebula 10,7 tona Savi liTonis jarTi. 

/danarTi #32/ 

`saremonto meqanikur qarxanas~ (ufrosi b. kvernaZe, buRalteri 

n. xaraziSvili) 2001 wlis 1 ianvris mdgomareobiT naSTad ericxeboda –1047,7 

aTasi (158.5 aTasi) laris Rirebulebis saSualebebi. 2001 wels Semosavlebma 

balansidan-balansze gadmocemuli ZiriTadi saSualebebis saxiT Seadgina – 

105,4 aTasi (33.5 aTasi) lari. gasavlebma amave periodSi Seadgina –62,8 aTasi 

lari, Camowerili ZiriTadi saSualebebis saxiT. warmodgenili Camoweris 

aqtebi ar aris damowmebuli sazogadoebis generaluri direqtoris mier. 

SerCeviTi wesiT Semowmebuli iqna meqanizmebis Camoweris Semdgom jarTis 

SemosavalSi aRebis mdgomareoba da dadginda, rom faseulobis Camowerisas, 

jarTi sruli moculobiT SemosavalSi araa aRebuli, kerZod: Camowerilia 

`kompresori~ 305 va-20/3 da vm 278, SemosavalSi aRebulia (jamurad) 6,0 aTasi 

tona Savi liTonis jarTi, nacvlad 10,5 tonisa, anu SemosavalSi auRebelia 

4,5 tona jarTi. 

2002 wlis monacemebiT, Semosavlebma Seadgina 22,2 aTasi (13.2 aTasi) 

lari, gasavlebma amave periodSi –194,4 aTasi (68.7 aTasi) lari, aqedan: 

gadaeca balansidan-balansze 188,5 aTasi laris Rirebulebis ZiriTadi 

saSualebebi; realizebulia 2 erTeuli `tumbo~ 80-40~, (1,8 aTasi laris); 

Sida brunviT sxva struqturul erTeulebs gadaeca 3,2 aTasi laris 

Rirebulebis ZiriTadi saSualebebi. realizebulia `Siga saCarxi Carxi~, 4,0 

aTasi larad (7,3 aTasi lari); Camowerilia 2002 wlis inventarizaciis 

Sedegebidan gamomdinare 48,3 aTasi laris saSualebebi. 

aRniSnuli operaciebis Semdgom, 2004 wlis 1 ivlisis mdgomareobiT, 

`qarxanas~ naSTad ericxeboda –869,6 aTasi (95,5 aTasi) laris saSualebebi, 

ss `WiaTurmanganumis~ saremonto meqanikur qarxanaSi ZiriTad saSualebebis 

Camoweris Semdgom SemosavalSi ar aRebula 4,5 tona Savi liTonis jarTi. 

/danarTi #33/ 

ss `WiaTurmanganumis~ ak. wereTlis saxelobis maRaros (sarevizio 

periodSi 2002 wlis 21 oqtombramde maRaros ufrosad muSaobda

175 

t. qitiaSvili, 2002 wlis 19 noembridan 2003 wlis 10 ivnisamde b. labuCiZe, 

2003 wlis 10 ivnisidan muSaobs r. sanaia, ufros buRaltrad mTel 

sarevizio periodSi m. gogatiSvili) 2001 wlis I ianvris mdgomareobiT 

naSTad ericxeboda –4700,0 aTasi (1096,4 aTasi) laris ZiriTadi saSualebebi. 

2001 wels Semosavlebma Seadgina 6,8 aTasi (5,8 aTasi) lari. maT Soris: 

balansidan-balansze gadmoeca cxrili `gil-32~ 1,1 aTasi (66) laris 

RirebulebiT; Sesyidulia 5,7 aTasi laris Rirebulebis ZiriTadi 

saSualebebi (maT Soris cxrili `gil-42~ 1,9 aTasi laris, saburRi manqana 

èbga-1~ 2,1 aTasi laris, gammarTvelis yuTi 1,7 aTasi laris. 2001 wlis 

ganvlil periodSi ZiriTadi saSualebebis gasavlebma Seadgina –157,5 aTasi 

(31,7 aTasi) lari, maT Soris: mRvimevis maRaroTa sammarTvelos gadaeca 

èqskavatori ekg-5a~ RirebulebiT –54,8 aTasi lari (narCeni Rirebulebis 

gareSe); energetikul ganyofilebas gadaeca –102,6 aTasi (31,7 aTasi) laris 

ZiriTadi saSualebebi. 2002 wlis 1 ianvris mdgomareobiT, sammarTvelos 

naSTad ericxeboda –4549,4 aTasi (987,9 aTasi) laris ZiriTadi saSualebebi. 

2002 wels Semosavlebma Seadgina 52,1 aTasi lari, aqedan: balansidan- 

balansze gadmocemulia 2,5 toniani `telferi~, (94,0 laris) `racia~ -125 

laris. sxva ZiriTadi saSualebebi –51,6 aTasi laris. 

2002 wels gasavlebma Seadgina 216,3 aTasi lari: maT Soris: Camowerilia 

64,6 aTasi laris ZiriTadi saSualebebi 2001 wlis inventarizaciis Sedegad; 

Camowerilia aseve 151,7 aTasi (4,4 aTasi) laris ZiriTadi saSualebebi 1999 

wlis inventarizaciis mixedviT. maT Soris 2001 wlis 10 dekembers 

gaformebuli aqti #1-is Tanaxmad Camowerilia `buldozeri~ dz-131 

(Camoweris momentisaTvis narCeni Rirebuleba ar ericxeboda) saidanac 

SemosavalSia aRebuli 10 tona Savi liTonis jarTi, aseve marag-nawilebi, 

romelTa saerTo wona Seadgens 2 tonas, teqnikur pasportTan SedarebiT 

SemosavalSia aRebuli 1.3 toniT naklebi odenobis Savi liTonis jarTi. 

2003 wels Semosavlebma Seadgina –84,9 aTasi (42,0 aTasi) lari, maT 

Soris: balansidan-balansze gadmoeca `Slamsacavi~ -80,6 aTasi (39,9 aTasi) 

laris; cxrili `gil-32~ -1,0 aTasi laris; ZiriTad saSualebebSi gadavida 

mcire fasiani inventari –872 laris; SeZenilia 5 cali mobiluri telefonis 

aparati –2270 laris. 2003 wels gasavlebma Seadgina –24,4 aTasi lari, maT 

Soris: Camowerilia -10,4 aTasi laris (2,5 aTasi lari); aqedan 2002 wlis 

dekemberSi gaformebuli aqti #2-is da #3-is Tanaxmad, Camowerilia 2 

èlmavali~ k-10, saidanac (jamurad) SemosavalSia aRebuli 12 tona Savi 

liTonis jarTi, maSin rodesac teqnikuri pasportis Tanaxmad SemosavalSi

176 

unda aRebuliyo 20 tona, anu 8 toniT meti. aseve dekembris TveSi 

Camowerilia (aqti #7) spiraluri klasifikatori k-sn 7.5, `mtvirTavi manqana 

aan-1s~ (aqti #8), 7 erTeuli `saSaxto vagoni~ (aqti #5), haerSemberi tv-42-1.4 

(aqti #2) aRniSnuli teqnikis Camoweris Semdgom sapasporto monacemebTan 

SedarebiT (jamurad) SemosavalSia aRebuli 3.6 toniT naklebi odenobis 

Savi liTonis jarTi. 

realizebulia 2,5 aTasi laris (1,4 aTasi lari); gadacemulia sxva 

struqturul erTeulebze –11,5 aTasi laris. 2004 1 ianvris mdgomareobiT, 

ak. wereTlis saxelobis maRaroze ricxuli ZiriTadi saSualebebi 

Rirebuleba Seadgenda –4445,5 aTas (967,4 aTas) lars. 

`wereTlis~ saxelobis maRaroTa sammarTveloSi sarevizio periodSi 

ZiriTadi saSualebebis Camoweris Semdgom SemosavalSia aRebuli 12.9 toniT 

naklebi jarTi. 

/danarTi #34/ 

`mRvimevis maRaroTa sammarTvelos~ (ufrosi j. cucqiriZe, mTavari 

buRalteri 01.07.02 wlamde T. RuRuniSvili, Semdgom periodSi 

n. mefariSvili). 2001 wlis I ianvris mdgomareobiT naSTad ericxeboda – 

3698,3 aTasi (1469,2 aTasi) laris ZiriTadi saSualebebi. 2001 wlis 

monacemebiT, Semosavlebma Seadgina –73,8 aTasi (7,9 aTasi) lari, maT Soris: 

balansidan-balansze gadmocemulia 72,6 aTasi (1,2 aTasi) laris da 

SeZenilia 1,2 aTasi laris Rirebulebis ZiriTadi saSualebebi. 

gasavlebma 2001 wels Seadgina –7,1 aTasi (1,5 aTasi) lari. aqedan: sxva 

struqturul erTeulebze gadacemulia 387 laris ZiriTadi saSualebebi. 

demontaJi gaukeTda da Camoiwera `gamamdidrebeli fabrika #29~-is 

teritoriaze arsebuli gauqmebuli sawyobi (6,7 aTasi lari da 1,5 aTasi 

lari). SemosavalSi aRebulia 3500 cali aguri. 2002 wlis 1 ianvris 

mdgomareobiT, sammarTvelos naSTad ericxeboda –3764,9 aTasi (1365,3 aTasi) 

laris Rirebulebis ZiriTadi saSualebebi. 

2002 wels Semosavlebma Seadgina 45,7 aTasi lari, maT Soris: 

mcirefasiani inventaris afasebis Semdeg, ZiriTad saSualebebSi gadavida, - 

41,9 aTasi (22,8 aTasi) laris Rirebulebis ZiriTadi saSualebebi; sxva 

struqturuli erTeulebidan gadmocemulia 3,8 aTasi laris Rirebulebis 

saSualebebi. 

2002 wlis maCveneblebiT gasavlebma Seadgina 19,1 aTasi lari, maT Soris 

Camowerilia: -5,5 aTasi (1,2 aTasi) laris ZiriTadi saSualebani. aqedan:

177 

`transformatori tm-630/6~, èl-Zravi~ 800 kv-iani. aRniSnuli Camowerebis 

Semdgom SemosavalSi raime maragi nawilebi ar aRebula. amave periodSi 

realizacia gaukeTda `haeris dguSiani~ 4 vm 10/120/9 tipis kompresors 

(gadacemis momentisaTvis kompresoris Rirebuleba Seadgenda 13,7 aTasi (2,7 

aTasi) lars. 

2003 wlis 1 ianvris mdgomareobiT, amortizaciis xarjebis 

gaTvaliswinebiT sammarTveloze naSTad iricxeboda –3791,5 aTasi (1277.4 

aTasi) laris Rirebulebis ZiriTadi saSualebebi. 2003 wels Semosavlebma 

Seadgina 7,5 aTasi (2,7 aTasi) lari. maT Soris gadmocemulia: `kompresori~ 

(5,3 aTasi, 507,0 laris) da `svarkis aparati~ (687 laris), `mobiluri 

telefonebi~ (673 laris) da `xerxi~ 2 erTeuli (800 laris). 

gasavlebma 2003 wlis maCveneblebiT, Seadgina 61,6 aTasi (29,8 aTasi) 

lari, maT Soris: sxva struqturul erTeulebze gadacemulia 1,5 aTasi (0,5 

aTasi) laris Rirebulebis ZiriTadi saSualebebi, demontaJi gaukeTda 

`saventilacio Senobas~ (22,9 aTas laris). 

2002 wlis inventarizaciis masalebidan gamomdinare, Camowerilia 

ZiriTadi saSualebebi 37,1 aTasi (5,4 aTasi) laris RirebulebiT. 

warmodgenili `ZiriTadi saSualebebis likvidaciis~ aqtebis Tanaxmad 

dafiqsirda Semdegi darRvevebi: aqti #1-iT Camowerilia `ybebiani 

samtvrevela СМ-741~ -3,1 aTasi (172,0) laris. teqnikuri pasportis 

monacemebiT unda miRebuliyo 7,5 tona Savi liTonis jarTi, SemosavalSi 

aRebulia –3,1 tona anu 4,4 toniT naklebi; aqti #4-iT Camoiwera 

`klasifikatori ks-1200~ (narCeni RirebulebiT 1,4 aTasi lari), 6,5 tonis 

nacvlad SemosavalSia aRebuli 3,2 tona jarTi, anu 3,3 toniT naklebi. aqti 

#6-iT Camowerilia `sabagiro gzis vagoni~ 3 erTeuli, saidanac (jamurad) 

SemosavalSia aRebuli 200 kg jarTi, am SemTxvevaSi SemosavalSi ar 

aRebula 1,0 tona jarTi. aqti #8-iT, Camowerilia `buldozeri t-130~, (4,1 

aTasi laris), Camoweris Semdgom SemosavalSia aRebuli 5,0 tona jarTi, 

nacvlad 14,0 tonisa. am SemTxvevaSi SemosavalSi ar aRebula 9,0 tona 

jarTi. 

2004 wlis 1 ianvris mdgomareobiT sammarTvelos naSTad ericxeboda – 

3737,4 aTasi (1168,4 aTasi) laris ZiriTadi saSualebebi. 2004 wlis 6 TveSi 

Semosavalma Seadgina 4,1 aTasi lari da 2004 wlis 1 ivlisis mdgomareobiT, 

naSTad ricxuli ZiriTadi saSualebebis saerTo Rirebulebam Seadgina - 

3741,4 (1172,7) aTasi lari.

178 

`mRvimevis maRaroTa sammarTveloSi~ ZiriTadi saSualebebis Camoweris 

Semdgom SemosavalSi ar aRebula 17,7 tona Savi liTonis jarTi. 

/danarTi #35/ 

ènergo ubanze~ (ufrosi m. vaSaZe, buRalteri m. maisuraZe) 2003 wlis 

1 ianvris mdgomareobiT naSTad iricxeboda 188,5 aTasi (63,2 aTasi) 

Rirebulebis ZiriTadi saSualebebi. 2003 wels Semosavlebma Seadgina –1624,4 

aTas (842,0 aTasi laris), kerZod: balansidan-balansze gadmocemulia 

sxvadasxva ZiriTadi saSualebebi. 

2003 wels gasavlebma Seadgina –20,2 aTasi lari, maT Soris: 

Camowerilia 19,9 aTasi laris; balansidan-balansze gadacemulia 257 laris. 

2001 wlis 27 ivlisis #209, amave wlis 10 seqtembris #446 brZanebis 

safuZvelze balansidan-balansze gadmocemulia `darkveTis maRarodan~ 

ZiriTadi fondebi 69 dasaxelebis da aRebulia SemosavalSi miReba-Cabarebis 

aqtis gaformebis gareSe, TanxiT –1532,9 aTasi laris odenobiT. unda 

aRiniSnos, rom mimdinare Semowmebis periodSi faseuloba buRaltrulad 

isev ericxeboda `darkveTis maRaroTa sammarTvelos~. 

2004 wlis 6 TveSi ZiriTadi saSualebebis saxiT Semosavlebma Seadgina 

2,5 aTasi lari, faseuloba Semosulia sazogadoebis momaragebis 

ganyofilebidan, xolo gasavlebma Seadgina 0,9 aTasi lari (narCeni 

Rirebuleba ar ericxeboda). 

aRniSnuli operaciebis Semdgom ènergo ubanze~ 2004 wlis 1 ivlisis 

mdgomareobiT, naSTad iricxeboda –1794,3 aTasi laris Rirebulebis 

ZiriTadi saSualebebi (narCeni RirebulebiT –892,7 aTasi laris). 

/danarTi #36/ 

teqnikuri kontrolis samsaxurs (ufrosi a. baraTaSvili, buRalteri n. 

jajaniZe) 2001 wlis I ianvris mdgomareobiT, naSTad ericxeboda –125,2 aTasi 

(62,4 aTasi) laris Rirebulebis ZiriTadi saSualebebi. 2001 wlis 

maCveneblebiT, Semosaval-gasavali ar yofila. am wels daricxulia cveTa 

4,4 aTasi laris odenobiT. 

2002 wlis Semosavlebma Seadgina –74,0 aTasi lari, romelic mTlianad 

Sedgeba mcirefasiani inventaris ZiriTad saSualebebSi gadatanis 

RirebulebiT. 

2003 wels Semosavlebi ar yofila. 2002 wlis inventarizaciis 

Sedegebidan gamomdinare, Camoiwera 1,6 aTasi laris Rirebulebis ZiriTadi

179 

saSualebebi. warmodgenili masalebisa da aqtebis Sesabamisad, raime marag- 

masalebi da jarTi SemosavalSi ar aRebula. 

2004 wlis 6 TveSi Semosavlebma Seadgina 0,2 aTasi lari SeZenili 

mobiluri telefonis saxiT. WiaTuris sagamoZiebo ganyofilebis 2004 wlis 

29 aprilis #39/22-708 werilisa da komisiuri wesiT Sedgenili aqtis 

Sesabamisad `teqnikuri kontrolis ganyofilebaSi~ dafiqsirda -44,8 aTasi 

laris 876 grami platinis nakeTobebis danaklisi. sagamoZiebo ganyofilebis 

werilis Sesabamisad, aRniSnul faqtTan dakavSirebiT aRZrulia sisxlis 

samarTlis saqme. 

2004 wlis 1 ivlisis mdgomareobiT, ganyofilebas naSTad ericxeboda – 


/danarTi #37/ 

teqnikuri momaragebis ganyofilebas (ufrosi k. yifSiZe, wamyvani 

buRalteri n. cercvaZe) 2001 wlis I ianvris mdgomareobiT naSTad 

ericxeboda -1624,3 aTasi (1044,5 aTasi) laris Rirebulebis ZiriTadi 

saSualebebi. 2001 wlis Semosavlebma Seadgina –39,8 aTasi (20,3 aTasi) lari, 

maT Soris: SeZenilia kompiuteruli teqnika da mobiluri telefonebi 2,5 

aTasi laris; gadmocemulia sxva struqturuli erTeulebidan –37,3 aTasi 

laris ZiriTadi saSualebebi. am wels ZiriTadi saSualebebi balansidan ar 

gasula. 

2002 wels ZiriTadi saSualebebis saxiT, Semosavlebi ar yofila. 

gasavlebma Seadgina 13,4 aTasi lari, maT Soris: Camoiwera feTqiTi masalis 

sawyobi, saguSagos Senoba (2,8 aTasi lari), samSeneblo masalebis sawyobi 

(4,4 aTasi lari), `xidura amwe~ (6,1 aTasi lari). Camoweris Semdgom 

SemosavalSia aRebuli 14,5 tona Savi liTonis jarTi, rac normis 

farglebSia. 

2003 wlis I ianvrisTvis ZiriTadi saSualebebis naSTma Seadgina –1605,7 

aTasi (-918,2 aTasi) lari. 2003 wels Semosavlebma Seadgina 5,8 aTasi lari, 

xolo amortizaciis xarjebma –65,4 aTasi lari. 

2004 wlis 6 TveSi ZiriTadi saSualebebis moZraobas adgili ar hqonia. 

2004 wlis 1 ivlisis mdgomareobiT, teqnikuri momaragebis ganyofilebas 

naSTad ericxeboda –1656,4 aTasi (858,7 aTasi) laris Rirebulebis ZiriTadi 

saSualebebi. 

/danarTi #38/

180 

`SuqruTis maRaroTa sammarTvelos~ (ufrosi g. sxirtlaZe, mTavari 

buRalteri c. ZinZibaZe), 2001 wlis 1 ianvris mdgomareobiT naSTad 

iricxeboda –10667,4 aTasi (3160,8 aTasi) laris ZiriTadi saSualebebi. 2001 

wels Semosavlebma Seadgina 38,5 aTasi (30,1 aTasi) lari. maT Soris: 

balansidan-balansze gadmocemulia: `patariZis maRaroTa sammarTvelodan – 

8,6 aTasi laris, xolo momaragebis centraluri sawyobidan –29,8 aTasi 

laris Rirebulebis saSualebebi. 

2001 wlis monacemebiT, gasavlebma Seadgina –159,6 aTasi lari. aqedan: 

Camowerilia –71,8 aTasi laris ZiriTadi saSualebebi, maT Soris 

èqskavatori ekg-5a~ (63,6 aTasi laris) da `buldozeri t-330~ (8,1 aTasi 

laris), aRniSnuli teqnika 1990 wels (am wels teqnikis narCeni Rirebuleba 

Seadgenda 4,4 aTas lars) arendiT iyo gadacemuli kooperativze `gza 

mSvidobisa~, magram kooperativi arendis Tanxas ar ixdida da sazogadoebam 

Tavisi ZalebiT teqnika ver daibruna. aRniSnulze werilebi 1995 wels 

gadagzavnilia WiaTuris Ss ganyofilebaze, magram pasuxi ar warmodgenila. 

miTiTebuli droidan ss `WiaTurmanganums~ reagireba aRniSnul sakiTxTan 

dakavSirebiT ar gaukeTebia, sasamarTloSi sarCelis Setanaze, dokumentebi 

ar warmodgenila. 

ss `WiaTurmanganumis~ direqtorTa gamgeobis sxdomis 04.02.2000 wlis 

oqmi #6-is Tanaxmad `SuqruTis maRaroTa sammarTveloSi~ Catarebuli 

inventarizaciis masalebidan gamomdinare èqskavatori ekg-5 a~-sa da 

`buldozeri t-130-is~ saarendo Tanxis gadauxdelobis gamo daevala 

s/sazogadoebis iuridiul ganyofilebas Sesabamisi masalebis 

mosamzadeblad. aRniSnulTan dakavSirebiT Semowmebis procesSi raime 

masala ar warmodgenila. amave periodSi balansidan-balansze gadacemulia: 

`klasifikatori ks-17~ (7,1 aTasi lari da 4,4 aTasi laris), aseve, 

balansidan-balansze gadaeca q. WiaTuris merias kulturis saxlis Senoba 

(22,6 aTasi lari da 5,4 aTasi lari) municipalur daqvemdebarebaSi. 8 

individualuri saxli (58,1 aTasi lari da 44,7 aTasi lari) gadaeca rva 

moqalaqes zaralis Tanxis sazRauris sanacvlod. 

2002 wlis 1 ianvris mdgomareobiT, (amortizaciis xarjebis 

gaTvaliswinebiT), sammarTvelos naSTad ericxeboda –10546,4 aTasi (2848,3 

aTasi) laris Rirebulebis ZiriTadi saSualebebi,. 2002 wlis monacemebiT, 

Semosavlebma Seadgina -161,5 aTasi lari, Sida brunviT balansidan-balansze 

gadmocemuli ZiriTadi saSualebebis saxiT. gasavlebma 2002 wels Seadgina – 

262,1 aTasi lari. aqedan: Camowerilia –207,2 aTasi (55,5 aTasi) laris. maT

181 

Soris: aqti #1-iT Camowerilia `mtvirTavi manqana pam-5~, saidanac 

SemosavalSi aRebulia 4 tona Savi liTonis jarTi da saTadarigo 

nawilebi. am SemTxvevaSi SemosavalSi ar aRebula 2 tona Savi liTonis 

jarTi. aqti #8-iT Camowerilia satvirTo sabagiro gzis 20 erTeuli vagoni, 

saidanac saerTo jamSi SemosavalSia aRebuli 1,2 tona Savi liTonis jarTi, 

nacvlad 7,8 tonisa. e.i. SemosavalSi ar aRebula 6,6 tona jarTi. aqti #2-iT 

Camowerilia mtvirTavi manqana pam-5, saidanac, saTadarigo nawilebis 

CaTvliT, SemosavalSia aRebuli 5,5 tona Savi liTonis jarTi, nacvlad 8,0 

tonisa. e.i. 2,5 tona jarTi SemosavalSi ar aRebula. 

2002 wlis sabuRaltro sabuTebSi gatarda 1999 wels sasamarTlos mier 

dayadaRebuli da realizebuli `ventilatori vod 2-1~-is fasTa sxvaoba 5,5 

aTasi laris da WiaTuris meriaze gadacemuli klubis Senobis fasTa 

sxvaoba –30,7 aTasi laris odenobiT. realizebulia 3 saxli (18,4 aTasi 

lari da 14,4 aTasi lari) zaralis angariSSi 3 pirze. 2003 wlis I ianvris 

mdgomareobiT sammarTvelos naSTad ericxeboda –10445,6 aTasi laris (2981,8 

aTasi lari) ZiriTadi saSualebebi. 2003 wels Semosavlebma Seadgina 19,7 

aTasi lari, momaragebis ganyofilebis sawyobidan Semosuli ZiriTadi 

saSualebebis saxiT. 

gasavlebma amave periodSi Seadgina –159,3 aTasi lari. maT Soris: 

Camowerilia –85,5 aTasi (10,7 aTasi) laris ZiriTadi saSualebebi, 

realizebulia 2,8 aTasi (0,5 aTasi) laris, maT Soris: `separatori~ 654 

lari, 61 lari da `klasifikatori ks-1200~ 4,3 aTasi larad (2,6 aTasi lari, 

0,5 aTasi lari). aRniSnuli ZiriTadi saSualebebis realizeba ar aris 

momxdari konkursis an auqcionis wesiT. balansidan-balansze gadacemulia - 

71,0 aTasi laris (35,8 aTasi lari) Rirebulebis ZiriTadi saSualebebi. 

2003 wlis Camoweris aqtebis SemowmebiT dadginda Semdegi: 2002 wlis 20 

dekembris aqtiT Camowerilia kompresori `vp-20k~ da SemosavalSia aRebuli 

2 tona Savi liTonis jarTi, nacvlad teqnikuri pasportiT gansazRvruli 

5,3 tonisa. e.i SemosavalSi ar aRebula 3,3 tona Savi liTonis jarTi. aqti 

#4-iT Camowerilia 14 erTeuli `vagoni vg-4~ da SemosavalSia aRebuli 8,4 

tona Savi liTonis jarTi, nacvlad 21 tonisa (1 calis wona –1,5 tona). am 

SemTxvevaSi SemosavalSi ar aRebula 12,6 tona jarTi. aqti #21-iT 

Camowerilia `klasifikatori~ da SemosavalSia aRebuli 1,5 tona Savi 

liTonis jarTi, nacvlad 6,0 tonisa. e.i. SemosavalSi ar aRebula 4,5 tona 

jarTi.

182 

2004 wlis 6 TveSi ZiriTadi saSualebebis saxiT Semosavlebma Seadgina 

4,6 aTasi lari. 

2004 wlis 1 ivlisis mdgomareobiT, `SuqruTis maRaroTa 

sammarTveloze~ naSTad iricxeboda –10310,7 aTasi laris (2745,4 aTasi lari) 

ZiriTadi saSualebebi. `SuqruTis maRaros sammarTvelos~ mier ZiriTadi 

saSualebebis Camoweris Semdgom, SemosavalSi ar aRebula 31,5 tona Savi 

liTonis jarTi. 

/danarTi #39/ 

`damxmare meurneobis samsaxurs~ (ufrosi i. modebaZe, buRalteri 

l. SeyilaZe) 2001 wlis I ianvris mdgomareobiT, naSTad ericxeboda –208,5 

aTasi (192,5 aTasi) laris Rirebulebis ZiriTadi saSualebebi. sarevizio 

periodSi Semosavlebma Seadgina -602 lari, gasavlebma amave periodSi –7,2 

aTasi lari. maT Soris: ss `WiaTurmanganumis~ 2002 wlis 13 oqtombris #136g 

gankargulebis Sesabamisad (r. gocaZe, g. leJava) i. maWaraSvils mieyida 

meurneobis balansze ricxuli inkubatori ìuk-5v-45~ erTi kompleqti (1989 

wels gamoSvebuli, sawyisi sabalanso RirebulebiT –3,5 aTasi lari, narCeni 

–262 lari), 850 larad auRebeli xelfasis xarjze. Rirebuleba Sefasebulia 

11.11.02 wels auditoruli daskvniT, realizacia ganxorcielda konkursis an 

auqcionis gareSe. 

ss `WiaTurmanganumis~ 2003 wlis 30 aprilis #36 gankargulebis 

Sesabamisad gaukeTda realizacia: avtomanqana ùaz 3301-01~-s –216 larad, 

`traqtori dtz-75~-s –468 larad (narCeni RirebulebiT –187 lari), `traqtor 

t-16m~-s –150 larad (narCeni RirebulebiT –856 lari). aRniSnuli teqnikis 

realizaciaze konkursi an auqcioni ar Catarebula. 

2004 wlis 1 ivlisis mdgomareobiT, `damxmare meurneobis samsaxurs~ 

naSTad ericxeboda –201,7 aTasi laris (72,1 aTasi laris) ZiriTadi 

saSualebebi. 

/danarTi #40/ 

`centraluri damyvani fabrikis~ (ufrosad sarevizio periodSi 

muSaobda d. nefariZe, mTavar buRaltrad r. sxirtlaZe) 2001 wlis 1 ianvris 

mdgomareobiT, naSTad iricxeboda –13596,6 aTasi (5312,0 aTasi) laris 

Rirebulebis ZiriTadi saSualebebi. 

2001 wlis Sedegebis mixedviT, Semosavlebma Seadgina 6,3 aTasi lari, 

maT Soris: Sida brunviT gadmocemulia 3,7 aTasi laris ZiriTadi

183 

saSualebebi, kapitaluri remontis xarjebma, romliTac gaizarda ZiriTadi 

saSualebebis Rirebuleba, Seadgina 2,6 aTasi lari. 

gasavlebma 2001 wels Seadgina 25,9 aTasi (5,0 aTasi) lari, aqedan: 

realizebulia -5,8 aTasi laris (narCeni Rirebulebis gareSe) Rirebulebis 

ZiriTadi saSualebebi, maT Soris: 15 tona mili ф-530mm (975 laris); mili ф- 

130mm 15 tona da `tumbo~ (orive –4,9 aTasi laris). balansidan-balansze 

gadacemulia ZiriTadi saSualebebi 20,0 aTasi laris (5,0 aTasi lari). 

aRniSnuli operaciebi Semdgom, cdf-s naSTad ericxeboda –13577,0 aTasi 

(4932,9 aTasi) laris saSualebebi. 

2002 wlis maCveneblebiT, Semosavlebma Seadgina 12,5 aTasi lari. kerZod, 

mcirefasiani inventaridan ZiriTad saSualebebSi gadmovida 12,5 aTasi 

laris (6,3 aTasi lari) faseuloba. gasavlebma 2002 wels Seadgina –3327,3 

aTasi (828,9 aTasi) lari. kerZod, 2001 wlis inventarizaciis Sedegebidan 

gamomdinare, komisiurad Sedgenili (likvidurobis) aqtebis safuZvelze 

Camoiwera –3086,5 aTasi (1108,2 aTasi) lari, ZiriTadi saSualebebi maT Soris 

–centraluri flotaciuri fabrika da Slamgamtari trasa. maTi Camoweris 

sakiTxi Seswavlilia calke (ixileT qvemoT). 

realizebulia 202,4 aTasi laris (125,7 aTasi laris) ZiriTadi 

saSualebebi; gadacemulia balansidan-balansze 38,4 aTasi laris (4,4 aTasi 

laris) ZiriTadi saSualebebi. aRniSnuli operaciebis Semdgom, 2003 wlis 

1 ianvris mdgomareobiT, `cdf-ze~ naSTad iricxeboda –10262,2 aTasi laris 

(3700,8 aTasi laris) ZiriTadi saSualebebi. 

2003 wels Semosavlebma Seadgina 1,2 aTasi (0,96 aTasi) lari. balansidan- 

balansze gadmocemulia mobiluri telefonis aparati 0,4 aTasi laris da 

èlevatori eo-6~ 823 laris (546 lari). gasavlebma 2003 wels Seadgina 234,5 

aTasi lari (69,3 aTasi lari), maT Soris: Camowerilia aqtebis safuZvelze 

124,7 aTasi laris (20,7 aTasi laris) Rirebulebis ZiriTadi fondebi: 

realizebulia 26,0 aTasi laris (8,5 aTasi laris) saSualebebi; gadacemulia 

balansidan-balansze 83,7 aTasi laris (4,0 aTasi laris) saSualebebi. 

aRniSnuli operaciebis Semdgom, 2004 wlis 1 ianvris mdgomareobiT `cdf~-ze 

iricxeboda –10028,9 aTasi (3373,1 aTasi) laris saSualebebi. 2004 wlis 

pirvel naxevarSi Semosavlebma Seadgina 91,6 aTasi (46,5 aTasi) lari. kerZod, 

SeZenilia 431 laris tumbo ГРТ 1250171; balansidan-balansze gadmocemulia 

satransporto sabagiro gza `naguTi-cdf~ RirebulebiT 91,2 aTasi (46 aTasi) 

lari. aRniSnulis Semdgom, 2004 wlis 1 ivlisis mdgomareobiT, `cdf~-s

184 

naSTad ericxeboda -10121,6 aTasi lari (3373,2 aTasi laris) ZiriTadi 

saSualebebi. 

/danarTi #41/ 

amrigad, sarevizio periodSi s.s. `WiaTurmanganumis~ calkeuli 

struqtururli erTeulebis mier SemosavalSi ar aRebula da 

buRaltrulad ar aRricxula 400 tona Savi liTonis jarTi, romlis 

sabazro Rirebuleba 1.07.04 wlis mdgomareobiT, Seadgenda 400×105=42000 

lars (erTi tona Savi liTonis jarTis sarealizacio sabazro Rirebuleba 

1.07.04 w. mdgomareobiT Seadgenda 105 lars. ix. qvemoT), e.i. biujets unda 

mieRo 7.0 aTasi lari. 

amasTan, calkeul maRaroTa sammarTveloebSi Camowerilia didi 

odenobiT eleqtroxelsawyoebi da eleqtromowyobilobani (ventilatorebi, 

el. karadebi, vibratorebi, el. gamSvebebi, kaloriferebi, xelis talebi, 

tumboebi) magram feradi metalebi umetes SemTxvevaSi SemosavalSi ar 

aRebula. 

01.01.2001 wlisaTvis saaqcio sazogadoebis struqturul erTeulebs 

naSTad ericxeboda 586.6 tona Savi liTonis jarTi. sarevizio periodSi 

jarTis saxiT Semosavlebma Seadgina 3910.9 tona (maT Soris ZiriTadi 

saSualebebisa da sxva faseulobebis Camoweris Sedegad miRebulia 3839.2 

tona, sxva operaciebiT 23.9 tona) 

sarevizio periodSi gasavlebma Savi liTonis jarTis saxiT Seadgina 

tona (maT Soris: kerZo pirebze – 340.7 tona, sxvadasxva organizaciebze – 

2984.7 tona, saaqcio sazogadoebis muSa-mosamsaxureebs, xelfasisi 

davalianebebze CaTvlis saxiT – 738 tona, zaralis Tanxebis davalianebebze, 

CaTvlis saxiT – 92.2 tona, saaqcio sazogadoebis struqturul erTeulebis 

saWiroebisaTvis adgilze moxmarebulia 84.6 tona jarTi). 

aRniSnuli operaciebis Semdgom s.s. `WiaTurmanganumis~ struqturul 

erTeulebs naSTad ericxebodaT 257.3 tona Savi liTonis jarTi. 

jarTis realizebisas darRveulia Sesabamisi debulebis moTxovnebi. 

rogorc zemoT avRniSneT, calke Seswavlas da analizs daeqvemdebara 

centraluri flotaciuri fabrikis da Slamgamtari trasis Camoweris da 

realizaciis marTlzomierebis mdgomareoba da dadginda Semdegi:

185 

centraluri flotaciuri fabrika (SemdgomSi-cff), aigo s/s 

`WiaTurmanganumis~ madnis gamamdidrebeli fabrikebis mier madnis 

nedleulis gadamuSavebis Sedegad miRebuli narCenebis (Slamebis) meoradi 

gadamuSavebis mizniT, ris Sedegad unda Semcirebuliyo madnis danakargebi 

da miRebuliyo karbonatuli da Jangeuli flotaciuri koncentratebi. 

fabrika eqspluataciaSi Sevida 1972 wels, 1980 wels ganxorcielda misi 

rekonstruqcia-gadaiaraReba. fabrika faqtobrivad funqcionirebda da 

produqcias (dabalxarisxian karbonatul da III xarisxis Jangeul 

koncentratebs) uSvebda 1993 wlamde. amis Semdeg mas produqcia ar 

gamouSvia da funqcionireba Sewyvita. fabrikis funqcionirebis Sewyveta 

ZiriTadad ar ukavSirdeboda danadgar–mowyobilobebis fizikur cveTas an 

maT uvargisobas. am momentisaTvis mowyobilobaTa mniSvnelovani nawili iyo 

muSa mdgomareobaSi da Semdgomi eqspluataciisaTvis vargisi, Tumca 

umravlesoba daeqvemdebara jarTis saxiT Camoweras. 

fabrikis Camowerasa da realizaciaze warmodgenili masalebis 

SeswavliT gairkva Semdegi: 

s/s `WiaTurmanganumis~ sameTvalyureo sabWom (i. SeyilaZe, e. mataraZe, z. 

baraTaSvili, b. kapanaZe, l, xvedeliZe, o. yifSiZe, e. fridonaSvili) 2001 

wlis 7 ivnisis sxdomaze (oqmi #2, 7.06.01 w.) miiRo gadawyvetileba, rom 

inventarizaciis masalebze dayrdnobiT, Camoweriliyo centraluri 

flotaciuri fabrika da is meqnizmebi, rac ganTavsebuli iyo fabrikaSi, 

radganac yvela isini miCneuli iqna amortizebulad da Semdgomi 

funqcionirebisaTvis uvargisad. 

/danarTi #42/ 

qonebis Camoweris ZiriTad safuZvlad sxdomaze dasaxelda 

saqarTvelos mecnierebaTa akademiis samTo meqanikis institutis saeqsperto 

daskvna ,,s/s `WiaTurmanganumis~ centraluri saflotacio fabrikis 

Semdgomi funqcionirebis mizanSeuwonlobaze~ (9.09.97 wlis #252/4 werilis 

danarTi). sxva teqnikur motivebTan erTad, daskvnis ekonomikur safuZvlad 

miCneuli iyo is garemoeba, rom fabrikis mier gamoSvebuli 

dabalxarisxovani produqciis warmoebaze (gadamuSavebaze) gaweuli xarjebi 

4-8 jer aRemateboda arsebuli gamamdidrebeli fabrikebis mier 

gamoSvebuli koncentratebis warmoebaze gaweul xarjebs. sawarmos 

rentabelobis da misi funqcionirebis mizanSewonilobis gansazRvrisaTvis

186 

aucilebeli iyo ara TviTRirebulebaTa mxolod erTi komponentis (am 

SemTxvevaSi – gadamuSavebaze gaweuli xarjebis), aramed am 

TviTRirebulebaTa Sedareba mTlianobaSi, moxmarebuli nedleulis 

gaTvaliswinebiT. instituti ki gverds uvlis produqciis 

TviTRirebulebaTa analizs da yuradRebas ar amaxvilebs imaze, rom 

gamamdidrebeli fabrikebisaTvis nedleuls warmoadgens mniSvnelovani 

danaxarjebis Sedegad mopovebuli madani, xolo flotaciuri fabrikis 

amosavali nedleulia gamamdidrebeli fabrikebis (SemdgomSi_mgf) mier am 

madnis gadamuSavebis Sedegad miRebuli narCenebi Slamis saxiT, romelic 

yovelgvari utilizaciis gareSe pirdapir iRvreba mdinare yvirilaSi da 

misi, rogorc nedleulis Rirebuleba, ganisazRvreba mxolod mgf-dan cff- 

Si miwodebis RirebulebiT. aqve sayuradReboa is garemoebac, rom Slamis 

meoradi gadamuSavebiT, narCenebSi mcirdeba manganumis koncentratebis 

Semcveloba da mdinaris manganumiT dabinZurebac naklebia. amrigad, cff-s 

funqcionirebis mizanSeuwonlobis Taobaze institutis daskvnis 

ekonomikuri safuZveli, naklebad dasabuTebulia. instituti Tavisi daskvnis 

kidev erT argumentad asaxelebs Senobis miwiZvriT dazianebas da mis 

avariul mdgomareobas, Tumca amis damadasturebeli dokumenti ar 

warmodgenila. kerZod, im nagebobis teqnikuri mdgomareobis Sefasebisa da 

miwisZvriT dazianebis gamo uvargisad cnobisaTvis, romlis narCeni 

Rirebuleba Seadgenda 631.5 aTas lars, aucilebebli iyo uflebamosili 

organizaciis (samSeneblo meqanikis da seismomedegobis instituti, 

Tbilzniiepi da sxva) Sesabamisi wesiT gaformebuli saeqsperto daskvna, 

rac ar Sesrulebula. 

/danarTi #43/ 

amdenad, samTo meqanikis institutis daskvnis aRniSnuli motivebi cff- 

s funqcionirebis mizanSeuwonlobaze, ar aris damajereblad dasabuTebuli, 

amaze ki s/s `WiaTurmanganumi~-s sameTvalyureo sabWos yuradReba ar 

gaumaxvilebia da miiRo gadawyvetileba, cff-s da masSi ganTavsebuli 

ZiriTad saSualebaTa Camoweraze. 

miuxedavad imisa, rom s/s `WiaTurmanganumis~ sameTvalyureo sabWos ar 

ganuxilavs da ar miuRia gadawyvetileba zemoT aRniSnuli qonebis 

realizaciaze, sazogadoebis generaluri direqtori r. gocaZe 2001 wlis 12 

ivliss #01-22-108 weriliT mimarTavs saqarTvelos saxelmwifo qonebis 

marTvis ministrs l. ZnelaZes da ekonomikis, mrewvelobisa da vaWrobis

187 

ministrs v. CxartiSvils da aRniSnavs, rom `2001 wlis 7 ivnisis sxdomaze 

s/s `WiaTurmanganumis~ sameTvalyureo sabWom ganixila centraluri 

flotaciuri fabrikis da mis struqturaSi ganTavsebuli ZiriTadi 

saSualebebis Camowerisa da Semdgomi realizaciis sakiTxi . . .~ da Txovs 

Tanxmobas qonebis Camowerasa da realizaciaze. 

werilis danarTad, saministroebs waredgina `centraluri flotaciuri 

fabrikidan 2000 wlis inventarizaciis Sedegad Camosaweri ZiriTadi 

saSualebebis monacemebi~. miuxedavad imisa, rom am danarTSi CamoTvlilia 

Camosawerad gaTvaliswinebuli 59 dasaxelebis 111 erTeuli ZiriTadi 

saSualeba, TiTqmis yvela dokumentSi, maT Soris mimoweris masalebSi, 

ZiriTadad miTiTebulia 59 erTeuli (da ara 59 dasaxelebis 111 erTeul) 

ZiriTadi saSualeba. Camosawer ZiriTad saSualebaTa nusxaSi CarTuli iyo 

araamortizebuli, maT Soris iseTi saSualebebic, romlebic 

eqspluataciaSi imyofebodnen mxolod 3 an naklebi wlis ganmavlobaSi. 

kerZod, 59 dasaxelebis ZiriTadi saSualebidan 22 dasaxelebis 38 erTeul 

ZiriTad saSualebas gaaCnda narCeni Rirebuleba 676344 laris odenobiT. 

/danarTi #44/ 

zemoTmiTiTebulma saministroebma 03.08.01 wlis #63-380/7-1 da 24.07.01 

wlis #8-2/3-388 werilebiT neba darTo s/s `WiaTurmanganums~ moexdina 

warmodgenil nusxaSi dasaxelebuli ZiriTadi saSualebebis (nusxis 

mixedviT – 59 dasaxelebis 111 erTeuli) Camowera arsebuli kanonmdeblobis 

Sesabamisad, magram ekonomikis, mrewvelobisa da vaWrobis saministros ar 

gamouxatavs Tavisi Tanxmoba maT realizaciaze. rac Seexeba, saxelmwifo 

qonebis marTvis saministros, is Tanxmobas acxadebs mxolod jarTis 

realizaciaze, rac werilSi asea dafiqsirebuli `Camoweris Sedegad 

amoRebuli vargisi nawilebi ayvanili iqnas balansze marag-nawilebis saxiT, 

xolo darCenili jarTis realizaciidan miRebuli Tanxa aRiricxos 

sabuRaltro aRricxvis SemosavalSi.~ werilSi araferia naTqvami Senobis 

daSliT miRebuli ukubrunviTi samSeneblo masalebis (aguri, rkina – 

betonis konstruqciebi) realizaciasa da SemosavalSi asaxvaze. 

/danarTi #45/ 

amrigad, s/s `WiaTurmanganumis~ direqcias (generaluri direqtori r. 

gocaZe) s/s `WiaTurmanganumis~ sameTvalyureo sabWodan da saqarTvelos 

ekonomikis, mrewvelobis da vaWrobis saministrodan ar miuRia Tanxmoba

188 

Camowerili qonebis realizaciaze. miuxedavad amisa, sazogadoebam 

ganaxorciela cff-s da mis teritoriaze ganTavsebuli ZiriTadi 

saSualebebis Camowera da realizacia, Tanac uxeSi darRvevebiT, kerZod: 

nacvlad imisa, rom qonebis Camowerisa da realizaciisas 

sazogadoebas exelmZRvanela saqarTvelos saxelmwifo qonebis marTvis 

saministros 29.03.00 wlis #1-3/197 brZanebiT damtkicebuli `saxelmwifo 

wilobrivi monawileobiT arsebuli sawarmos balansze ricxuli 

amortizebuli an gamouyenebeli ZiriTadi saSualebebis gankargvisa da 

gadacemis wesis Sesaxeb~ debulebiT (SemdgomSi – debulebiT), man qonebis 

CamowerasTan da realizaciasTan dakavSirebuli operaciebi ganaxorciela 

am debulebiT gaTvaliswinebuli ZiriTad moTxovnaTa ugulvebelyofiT, maT 

Soris: 

debulebis 2.2 muxlis Tanaxmad, gamouyenebeli ZiriTadi saSualebis 

vadamdeli Camoweris sakiTxi unda ganexila `saxelmwifo qonebis marTvis 

saministroSi arsebul mudmivmoqmed komisias ekonomikis, finansTa 

saministroebisa da statistikis saxelmwifo departamentis 

warmomadgenlebis monawileobiT~, aRniSnuli moTxovnis Sesrulebaze 

dokumenti ar warmodgenila. 

/danarTi #46/ 

aseve, ar Sesrulebula debulebis 2.3 muxlis moTxovna da TiToeul 

ZiriTad saSualebaze ar gaformebula Camoweris aqti debulebas darTuli 

tipiuri #1 (ZiriTadi saSualebaTa pasiuri nawilisaTvis) da #2 (ZiriTad 

saSualebaTa aqtiuri nawilisaTvis) danarTebis Sesabamisad, romelTac unda 

moecaT sruli informacia Camosawer ZiriTad saSualebebze. amasTan, 

sawarmos xelmZRvanels unda uzrunveleyo Camosaweri qonebis Rirebulebis 

Sefasebis sisworis Semowmeba da damtkiceba damoukidebeli auditis mier 

da mxolod amis Semdeg unda daemtkicebina ZiriTadi saSualebis 

balansidan `Camoweris aqti~ da amortizebuli da gamouyenebeli ZiriTadi 

saSualebis `Sefasebis aqti~, rac aseve ar Sesrulebula (damoukidebeli 

auditis mier aqtebis Semowmebis da damtkicebis damasabuTebeli dokumenti 

sazogadoebam ver warmoadgina). yovelive aman ganapiroba is mdgomareoba, 

rom warmodgenili masalebis analiziT praqtikulad SeuZlebelia 

Camoweris momentisaTvis ZiriTadi saSualebis fizikuri cveTis (axali 

normebiT) da maTi Camoweris realuri mizezis dadgena, maT Soris 

araamortizebuli saSualebebis. aseve, SeuZlebelia ZiriTad saSualebaTa

189 

Sefasebis sisworis Semowmeba, radganac yvela ZiriTadi saSualebis narCeni 

Rirebuleba Sefasda normatiuli koeficientebis gamoyenebiT da ara 

faqtobrivi fizikuri cveTidan gamomdinare – sabazro RirebulebiT. 

SemowmebiT dadginda, rom ZiriTad saSualebaTa Camowera ganxorcielda 

seriozuli darRvevebiT: 

faqtobrivad, ZiriTadi saSualebebis Camowera ganxorcielda 2000 wels, 

Tumca am saSualebaTa Camoweraze gadawyvetileba sameTvalyureo sabWom 

miiRo 2001 wlis 7 ivniss. kerZod, cff-s da mis teritoriaze ganTavsebuli 

ZiriTad saSualebaTa Camoweris dokumentad warmodgenilia sazogadoebis 

direqtor r. gocaZis mier 29.10.00 damtkicebuli ZiriTad saSualebaTa 

Camoweris 59 aqtis qseroasli amdenive dasaxelebis 111 erTeuli ZiriTad 

saSualebaTa Camoweraze (aqtebi ## 1-59; dednebi sazogadoebam ver 

warmoadgina). inventarizacia Catarebulia da aqtebi Sedgenilia 

sazogadoebis generaluri direqtoris 14.09.00 wlis #186 brZanebidan 

gamomdinare, gamamdidrebeli fabrikebis kompleqsis ufrosis d. nefariZis 

15.09.00 w. #54 brZanebiT Seqmnili komisiis mier (komisiis Tavmjdomare – d. 

nefariZe, wevrebi: r. ZinZibaZe – mTavari meqanikosi, j. gabeCava – mTavari 

energetikosi, r. sxirtlaZe – cff-s buRalteri). 

/danarTi #47/ 

SemowmebiT dgindeba, rom aqtebi Sedgenilia arasrulad, ar aris 

Sevsebuli aqtis blankiT gaTvaliswinebuli yvela rekviziti. ZiriTadi 

saSualebis likvidaciiT miRebuli SemosavalSi naCvenebia mxolod 

miRebuli jarTis moculoba (wona tonebSi), magram Rirebuleba ar aris 

miTiTebuli. 

ZiriTad saSualebaTa Camoweris mizezi umetes SemTxvevaSi identuria 

miuxedavad imisa, gaaCniaT maT narCeni Rirebuleba Tu srulad 

amortizebulia. mizezi asea formulirebuli: `gamouyenebelia Semdegi 

eqspluataciisaTvis~, àr eqvemdebareba aRdgenas~, `gacveTilia fizikurad~, 

Tumca konkretulad ar aris miTiTebuli, Tu ratomaa `gamouyenebuli~ 

Semdgomi eqspluataciisaTvis an ratom àr eqvemdebareba~ aRdgenas 

ZiriTadi saSualeba, romelsac gaaCnia narCeni Rirebuleba an romelmac 

imuSava 3 welze naklebi (aqtebi ##21, 22, 23, 24, 31, 34, 36, 37 da sxva). yvela 

saSualeba, rogorc uvargisi, Camoiwera jarTis RirebulebiT. 

ZiriTad saSualebaTa Camoweris Semdeg ukubrunviTi (Tanmdevi) masalebis 

SemosavalSi aRebisas ar aris daculi teqnikuri normativebiT da

190 

sapasporto monacemebiT gansazRvruli moculobiTi (woniTi) da 

raodenobrivi parametrebi, ris gamoc ukubrunviTi masalebis (maT Soris 

Savi da feradi jarTis, saTadarigo marag-nawilebis) mxolod nawilia 

SemosavlSi aRebuli. 

magaliTad, aqtebis Tanaxmad (aqtebi ##5, 7, 12, 14, 15), Camoiwera 5 

erTeuli 10 toniani eleqtroxiduri (xiduri) amwe, sxvadsxva wlis 

gamoSvebisa da Rirebulebis, jarTad ki SemosavalSia aRebuli Sesabamisad 

0.2 t; 0.25 t; 3.5 t; 3.5 t; 2.5 t, Tumca sapasporto monacemebiT, TiToeulze 

saSualod SemosavalSi aRebas eqvemdebareboda 5,5 tona. amrigad, mxolod am 

SemTxvevaSi SemosavalSi ar aRebula 17,55 tona jarTi. amasTan, miuxedavad 

imisa, rom xidura amweebi aRWurvilia sawarmosaTvis deficituri el. 

ZravebiT, xundebiT da sxva eleqtromowyobilobebiT, marag-nawilebi 

SemosavalSi ar aRebula. aseve, Camoiwera sxvadasxva markis 9 erTeuli 

eleqtro tumbo, magram feradi metali warmoebas SemosavalSi ar auRia. 

xazgasasmelia is garemoeba, rom tumboTa umetesobas namuSevari aqvs 2-3 

weli ( aqtebi ##21÷26). 

/danarTi #48/ 

iqidan gamomdinare, rom sazogadoebam ver warmoadgina Camoweril 

mowyobiloba – danadgarTa Qyvela pasporti maTi sainventarizacio 

nomrebis mixedviT, (sul – 55 dasaxelebis mowyobiloba-danadgaris), 

SeuZlebeli Seiqmna yvela Camoweril saSualebaTa zusti wonis gansazRvra. 

mxolod warmodgenili sapasporto monacemebis gaTvaliswinebiT 

SemosavalSi aRebas eqvemdebareboda 191.4 t. Savi liTonis jarTi, 

SemosavalSi aRebulia mxolod 146.7 tona. 

/danarTi #49/ 

rac Seexeba Camosawer qonebaTa nusxaSi CarTul danarCen 4 dasaxelebis 

8 erTeul Senoba-nagebobas (maT Soris: gamdidrebis korpusi – 1 erTeuli, 

narCeni sabalanso RirebulebiT – 631 543 lari; pulpis mimRebi korpusi, 

1EerTeuli - 5909 lari; Semasqelebeli f-30, 4 erTeuli – 21030 lari; 

Semasqelebeli f-24, 2 erTeuli - 12809 lari), narCeni sabalanso 

RirebulebiT 671,3 aTasi lari, Camoweris aqtebSi ar aris naCvenebi maTi 

teqnikuri parametrebi an ukubrunviTi masalebis saorientacio moculobebi. 

am saSualebebidan gansakuTrebuli yuradRebis sagania gamdidrebis korpusi, 

randenadac es nageboba aSenebuli iyo liTonis karkasisagan aguris 

SevsebiT, gaaCnda teqnologiuri liTonkonstruqciebi da teqnologiuri

191 

milgayvaniloba. aRniSnuli masala-konstruqciaTa moculobebi ki Camoweris 

aqtebSi ar dafiqsirebula da defeqturi aqtebi ar Sedgenila. 

aRniSnulis gamo, sarevizio jgufis davalebiT, licenzirebulma 

(licenzia #3682) s/s `WiaTurmanganumis~ mSeneblobisa da daproeqtebis 

ganyofilebis specialistebma (SemdgomSi – specialistebi) gansazRvra cff- 

s samSeneblo-teqnologiuri masala-nakeTobaTa moculobebi da daadgina 

Semdegi: 

1. gamdidrebis korpusis liTonis karkasis moculoba Seadgenda 2130 

tonas; 

2. teqnologiuri milsadenebis moculoba Seadgenda 742 tonas; 

3. teqnologiuri liTonkonstruqciebis moculoba Seadgenda 300 

tonas; 

4. 1980 wels fabrikis rekonstruqciis Sedegad liTonnakeTobaTa 

wonis zrdam Seadgina 189 tona. 

/danarTi #50/ 

imis gamo, rom cveTis gaTvaliswinebiT milgayvanilobis wonis 

Semcirebam Slamgamtari milsadenisaTvis saSualod Seadgina 35%, dgindeba, 

rom Senobis Camoweris momentisaTvis teqnologiuri milsadenis wona 

Seadgenda 482 tonas. aRniSnulidan gamomdinare, cff-s liTinkonstruqciaTa 

da liTonnakeTobaTa demontaJiT misaRebi ukubrunviTi jarTis moculobas 

(teqnologiur manqana-danadgarTa gareSe) unda Seedgina 3101 tona, xolo 

Camowerili manqana-mowyobilobaTa wonis gaTvaliswinebiT _ 3101+191,4=3292,4 

tona. 

zemoTaRniSnuli specialistebis gaangariSebiT, Senobis kedlis 

wyobaSi aguris mTliani raodenoba Seadgenda 1226,6 aTas cals, xolo 

Senobis daSliT misaRebi saxmarad vargisi aguris raodenoba-490,6 aTas 

cals. aseve, demontaJs daqvemdebarebuli saxuravis `pkJ~-s filebis 

(saxuravis wibovani filebis) raodenoba ganisazRvra 1020 calis odenobiT, 

saxmarad vargisis raodenoba ki unda dadgeniliyo sademontaJo samuSaoebis 

Sesrulebisas. 

/danarTi #51/ 

rac Seexeba pulpis mimReb korpuss, Semasqelebel f-30-s (4 erTeuli), 

Semasqelebeli f-24 (ori erTeuli), maTi teqnikuri parametrebis Sesaxeb 

dokumentebi ar warmodgenila da CamoweriT misaRebi ukubrunviTi masalebi

192 

aqtebSi ar miTiTebula, Tumca am saSualebebis narCeni Rirebuleba 

Seadgenda TiTqmis 40 aTas lars. adgilze SemowmebiT gairkva, rom isini 

warmoadgenen rkina-betonis nagebobebs da faqtobrivi mdgomareobiT, maTi 

demontaJi ar ganxorcielebula. 

amrigad, 2002 wlis dasawyisisaTvis, normatiul moTxovnaTa 

ugulebelyofiT da rigi sxva uxeSi darRvevebiT, Camoiwera cff-s 59 

dasaxelebis 111 erTeuli ZiriTadi saSualeba, romelTa narCeni sabalanso 

Rirebuleba Seadgenda 676344 lars. 

2001 wlis 3 seqtembers, s/s `WiaTurmanganumma~ gaaforma xelSekruleba 

(S.p.s. auditorul da sakonsultacio samsaxur `mediatorTan~) da 

likvidaciiT miRebuli Savi jarTis qveynis SigniT sarealizacio fasis 

gansazRvris mizniT, mas daavala cff-s da mis struqturaSi ganTavsebuli 

Camowerili ZiriTad saSualebaTa demontaJisaTvis saWiro samuSaoTa 

Rirebulebis dadgena. 

xelSekrulebis warmodgenili eqzempliari da misi danarTi 

xelmouwerilia s/s `WiaTurmanganumis~ direqtor r. gocaZis mier 

(xelSekrulebis faqsimileSi s/s `WiaTurmanganumis~ direqtorad r. gocaZis 

nacvlad miTiTebulia o. xazaraZe. aRniSnuli Secdoma ar aris 

Sesworebuli, xelSekruleba ki xelmouwerelia). xelSekruleba 

Sedgenilia gaumarTavad da arasrulyofilad. magaliTad, xelSekrulebaSi 

miTiTebulia, rom `Sesasrulebeli samuSaos moculibidan gamomdinare, 

saxelSekrulebo Tanxa ganisazRvra 600 aSS dolariT~, Tumca samuSaoTa 

moculobis ganmsazRvreli arc erTi dokumenti am xelSekrulebas Tan ar 

axlavs. auditorul daskvnaSi (19.09.01 w.) rigi dausabuTebeli monacemebia, 

romlebzedac damkveTs yuradReba unda gaemaxvilebina da auditisgan unda 

mieRo Sesabamisi dasabuTebuli mtkicebulebebi, radganac es daskvna 

safuZvlad unda dadeboda cff-s demontaJiT miRebuli jarTis 

sarealizacio Rirebulebas. 

daskvnis mixedviT, saorientaciod gaTvaliswinebuli 3000 tona jarTis 

misaRebad gasawevi sademontaJo samuSaoebis saorientacio-saprognozo 

Rirebuleba ganisazRvra 81 aTasi aSS dolaris odenobiT. am Rirebulebis 

gaangariSebis cxrilSi, samuSaoebis da danaxarjebis Rirebuleba 1 tona 

jarTze gaangariSebiT, mocemulia saTanado normativis miuTiTeblad, 

TiToeul danaxarjze samuSaoTa da masalaTa moculobisa da xarjis 

Cvenebis gareSe, araa gaSifruli samuSaoebi etapebisa da Semadgenlobis 

mixedviT. amasTan, warmodgenil daskvnas ar erTvis arcerTi dokumenti,

193 

romliTac SesaZlebeli iqneboda Sesasrulebeli konkretuli samuSaoebis, 

maTi moculobebis, saWiro materialuri da SromiTi resursebis odenobisa 

da Rirebulebis analizi. Sedegad, ucnobia, ratom Rirs `sabagiro gzis 

aRdgena da demontaJi~ 3450 aSS dolari, xolo `misasvleli gzis gayvana~ 

3480 aSS dolari da a.S. 

analizi uCvenebs, rom rigi samuSaoebi da masalebis xarjva, rac 

auditoruli daskvniT iyo gaTvaliswinebuli, faqtobrivi mdgomareobiT ar 

ganxorcielebula. kerZod, Senobis sademontaJo samuSaoebis mwarmoebeli 

S.p.s. `standart metalis~ warmomadgenlebis (z. g. modebaZe, d. g. modebaZe), 

aseve, cff-s pasuxismgebel pirTa (d. g. nefariZe, r. g. sxirtlaZe) 

werilobiTi ganmartebebiT, ar Sesrulebula `sabagiro amwis aRdgenisa da 

demontaJis~ samuSaoebi, ar gamoyenebula wylis saqaCi manqana, sruli 

moculobiT ar ganxorcielebula `misasvleli gzis gayvana~ da sxva, Tumca 

danaxarjebi aRniSnul samuSaoebze, (saSualod 6930 aSS dolari 3000 t. 

jarTis damzadebis SemTxvevaSi, anu 2.31 aSS dolari 1 t. jarTze 

gaangariSebiT) sruli moculobiTaa Sesuli jamur danaxarjSi. aseve, 

liTonis Wris samuSaoebis Casatareblad danaxarjebSia naCvenebi: a) 

`masalebis xarji~ (29.8 aTasi aSS dolari); b) `CatvirTva-gadmotvirTvisa~ 

da àmwesatransporto saSualebebi~ (19.0 aTasi aSS dolari); g) `ZiriTadi 

da damxmare muSis xelfasi anaricxebis gaTvaliswinebiT~ (8.8 aTasi aSS 

dolari). miuxedavad amisa, cxrilis #5 poziciaSi gasawev xarjad naCvenebia 

`liTonis saWreli samuSaoebi~ (7.3 aTasi aSS dolari), rac miTiTebuli 

ganmartebis gamo, araa argumentirebuli. 

amrigad, auditoruli daskvnis monacemebi jarTis damzadebaze 

xarjebis odenobis Sesaxeb, ar SeiZleboda ganxiluliyo faqtobrivi 

xarjvis tolfas dokumentad. 

/danarTi #52/ 

SemowmebiT dadginda, rom flotaciuri fabrikis da mis teritoriaze 

ganTavsebuli ZiriTad saSualebaTa realizacia ganxorcielda rigi uxeSi 

darRvevebiT, kerZod: 

S.p.s. `standart metalma~ 21 seqtembers #21/04 weriliT (wlis miTiTebis 

gareSe) mimarTa s/s `WiaTurmanganumis~ direqtor r. gocaZes `cff-s 

teritoriaze arsebuli Savi liTonis jarTis~ miyidvis TxovniT. werilis 

warmodgenili qseroasli ar aris daTariRebuli da registrirebuli s/s 

`WiaTurmanganumi~-s kancelariaSi, aseve, ar aris vizirebuli (werilis 

dedani sazogadoebam ver warmoadgina).

194 

xelSekruleba cff-s realizaciaze s/s `WiaTurmanganumsa~ 

(`gamyidveli~) da S.p.s. `standart-metals~ (`myidveli~) Soris gaformda 2001 

wels. xelSekrulebas s/s `WiaTurmanganumis~ direqtoris saxeliT, r. 

gocaZis inicialebze, xels awers a. gurjiZe – direqtori ekononikisa da 

finansebis sakiTxebSi, xolo S.p.s. `standart-metalis~ direqtoris saxeliT 

xelSekrulebaze xeli mowerili aqvs v. jafariZes. xelSekruleba 

dauTariRebelia da ar aqvs miniWebuli saregistracio nomeri. rogorc a. 

gurjiZe Tavis axsna-ganmartebaSi aRniSnavs, xelSekruleba SeTanxmebuli 

iyo generalur direqtor r. gocaZesTan da xelSekrulebas xeli moawera 

misi miTiTebiT, radganac r. gocaZe am periodSi samsaxurSi ar imyofeboda. 

/danarTi #53/ 

xelSekrulebis 1.1 punqtis Tanaxmad, gamyidveli `jarTis saxiT yidis 

avariul mdgomareobaSi myof centralur flotaciur qarxanas, romelic 

warmoadgens s/s `WiaTurmanganumi~-s sakuTrebas~, 1 t. jarTis Rirebuleba 

ganisazRvra 12.5 aSS dolaris eqvivalentiT larebSi d.R.g.-s CaTvliT, xolo 

jarTis saerTo raodenoba_ savaraudod 3000 tonis odenobiT. amasTan, 1000 

t. jarTis Rirebulebas (12500 aSS dolari) `myidveli~ ixdis winaswar. am 

xelSekrulebis 1.1 punqtis mixedviT, gamyidvelma mxolod jarTis 

Rirebulebis gadaxdiT S.p.s. `standart-metalze~ gaasxvisa ara marto 

liTonis konstruqciebi da mowyobilobebi, aramed Senoba–nagebobebi, da 

Sesabamisad, maTi daSliT misaRebi samSeneblo aguri, gadaxurvis filebi da 

rkina – betonis sxva konstruqciebi. amavdroulad, jarTis saxiT gasxvisda 

fabrikis teqnologiuri milsadenic, Tumca s/s `WiaTurmanganumis~ komisiis 

daskvnis Tanaxmad, milsadeni ar eqvemdebareboda jarTis saxiT realizebas 

(komisiis 2001 wlis 20 ivnisis daskvna) 

Tu gaviTvaliswinebT, rom xelSekrulebis gaformebis periodisaTvis 

qveynis Sida bazarze 1 tona Savi liTonis jarTis sarealizacio fasi iyo 

39.5 aSS dolari (auditoruli daskvnis mixedviT), xelSekrulebiT ver 

dgindeba, Tu ra mosazrebiT ganisazRvra S.p.s. `standart metalze~ jarTis 

sarealizacio fasad 12.5 aSS dolari d.R.g-s CaTvliT, miT umetes, rom 

xelSekruleba myidvels ar akisrebs valdebulebas Tavisi xarjiT da 

riskiT moaxdinos jarTis damzadeba. direqtor a. gurjiZis ganmartebiT, 

jarTis sarealizacio fasi ganisazRvra auditoruli daskvniT dadgenili 

qveynis Sida bazarze jarTis sarealizacio fassa da misi damzadebis 

Rirebulebas Soris sxvaobiT (39.5-27=12.5). amdenad, xelSekrulebaSi jarTis

195 

sarealizacio Rirebuleba daefuZna 1 tona jarTis damzadebis Rirebulebis 

saTanadod dausabuTebel odenobas – 27 aSS dolars. 

xelSekrulebis SeswavliT dgindeba, rom is gaformebulia 

saqarTvelos saxelmwifo qonebis marTvis saministros 2001 wlis 27 martis 

#1-3/198 brZanebiT damtkicebuli `saxelmwifo wilobrivi monawileobiT 

arsebuli sawarmoebis balansze ricxuli amortizebuli an gamouyenebeli 

ZiriTadi saSualebis gankargvisa da gadacemis wesis Sesaxeb~ debulebis 

(SemdgomSi – debulebis) ugulvebelyofiT. kerZod, am debulebis 3.2 punqtis 

Tanaxmad, gadawyvetileba amortizebuli an gamouyenebeli ZiriTadi 

saSualebis realizaciis Taobaze, sawarmos direqtoratis wardginebiT, 

Sesabamis saministroebTan SeTanxmebiT, unda mieRo sameTvalyureo sabWos 

da brZanebiT unda daemtkicebina saxelmwifo qonebis marTvis saministros 

an teritoriul organos. aRniSnuli wesiT damtkicebuli sameTvalyureo 

sabWos gadawyvetileba, sazogadoebam ver warmoadgina. ufro metic, s/s 

`WiaTurmanganumi~-s sameTvalyureo sabWom 7.06.01 wlis sxdomaze ganixila 

cff-s da mis struqturaSi ganTavsebuli manqana-meqanizmebis Camoweris 

sakiTxi, magram misi realizaciis sakiTxi arc ganuxilavs. rac Seexeba 

fabrikis teqnologiur milsadens, misi Camowera da realizacia, arc erT 

doneze ar ganxilula da Sesabamisi gadawyvetileba ar miRebula. 

amave debulebis 3.3 punqtis Tanaxmad, qonebis realizacia unda 

ganxorcielebuliyo konkursis an auqcionis wesiT, rac aseve ar 

Sesrulebula xelSekrulebis gaformebis momentisaTvis, igi Catarda 

xelSekrulebis gaformebis Semdeg (s/s `WiaTurmanganumis~ 17.01.02 wlis #1 

oqmis Tanaxmad, auqcioni Catarda 2002 wlis 17 ianvars. Tanac, informacia 

auqcionis Catarebaze beWvdiT organoSi ar gamoqveynebula, xolo auqcionis 

Sedegebi xelSekrulebaze ar asaxula). 

/danarTi #54/ 

rac Seexeba Tavad xelkSekrulebas, igi gaumarTavia rogorc 

teqnikurad, aseve Sinaarsobrivad. jer erTi, mas ar aqvs zusti daTariReba, 

romelic warmoadgens xelSekrulebis aucilebel atributs. xelSekruleba 

praqtikulad ar iZleva araviTar suraTs sademontaJo samuSaoebis 

ganxorcielebis pirobebze, demontaJis narCenebis likvidaciaze, teritoriis 

gasufTaveba-mzadobaze da sxva. xelSekruleba TiTqmis araviTar 

pasuxismgeblobas ar akisrebs myidvels sazogadoebis winaSe. araa 

gansazRvruli, Tu ra vadebSi unda gadaexada myidvels 1000 t.-s zeviT

196 

Sesyiduli jarTis Rirebuleba, araa gaTvaliswinebuli sanqcia-sauravi 

jarTis Rirebulebis gadauxdelobisaTvis, ramac Tavisi uaryofiTi asaxva 

hpova sazogadoebis interesebze. (30.08.04w. mdgomareobiT, Sps `standart 

metals~ Sesyiduli jarTis Rirebulebidan ar hqonda gadaxdili 6,9 aTasi 

lari, Tumca urTierTSedarebis aqti sazogadoebam ver warmoadgina). 

amasTan, xelSekruleba ar iyo vizirebuli iuridiuli ganyofilebis mier. 

ak. gurjiZis werilobiTi ganmartebiT, xelSekrulebis gaformebis dros 

iuridiuli ganyofilebis ufrosi imyofeboda SvebulebaSi, ris gamoc 

xelSekruleba aRniSnul samsaxurTan ar SeTanxmebula. 

miuxedavad imisa, rom saxelSekrulebo saganze ar Sedgenila `miReba- 

Cabarebis~ aqti da ar gansazRvrula gadasacem ZiriTad saSualebaTa nusxa, 

Sps “standart-metalma” ganxorciela fabrikis da mis teritoriaze 

arsebuli ZiriTadi saSualebebis, maT Soris liTonis konstruqciebisa da 

mowyobilobebis demontaJi da jarTis saxiT damzadeba. 

rac Seexeba warmodgenili dokumentebis mixedviT S.p.s. `standart- 

metalze~ jarTis gadacemis da realizaciis sakiTxs, gvaqvs Semdegi 

mdgomareoba: 

s/s `WiaTurmanganumis~ direqtor r. gocaZis 29.11.01 wlis #505 

brZanebiT, Seiqmna komisia `saflotacio fabrikidan jarTis gadacemasTan 

dakavSirebiT~. komisiis Semadgenloba ganisazRvra: 1) nefariZe demuri 

giorgis Ze – cdf-s ufrosi, komisiis Tavmjdomare; 2) ZinZibaZe revazi 

platonis Ze,E cdf-s meqnikosi; 3) gabeCava jemali aleqsandres Ze – cdf-s 

energetikosi; 4) sxirtlaZe ramini giorgis Ze – mTavari buRalteri. 

komisias daevala cff-dan gatanili Savi liTonis jarTis zusti aRricxva 

da saTanado miReba-Cabarebis aqtis gaformeba. kontroli brZanebis 

Sesrulebaze daevala s/s `WiaTurmanganumis~ sawarmoo, meqanikuri da 

gamdidrebis ganyofilebebs (s. kacitaZe, T. cucqiriZe, g. CaCaniZe). 

/danarTi #55/ 

periodebis mixedviT damzadebuli da S.p.s. `standart-metalze~ 

gadacemuli jarTis wonaze warmodgenilia komisiuri wesiT gaformebuli 

aqtebis qseroaslebi, xolo mis realizaciaze – sasaqonlo zednadebebi 

(ZiriTadad dednebi). sasaqonlo zednadebebSi jarTis mimRebad miTiTebulia 

da xeli mowerili aqvs d. modebaZes. aqve aRvniSnavT, rom 2002 wlis I 

kvartalSi realizebulad naCveneb 660 t. jarTze warmodgenilia sasaqonlo 

zednadebTa qseroaslebi (#387181, 285 t. jarTze; #387182, 96 t. jarTze;

197 

#387183, 85 t. jarTze; #387184, 194 t. jarTze). warmodgenili qseroaslebi 

cudad ikiTxeba. 

aRniSnuli dokumentebis Tanaxmad, 2002 – 2003 wlebSi S.p.s. `standart- 

metalze~ gadacemuli da realizebulia 59236 laris Rirebulebis 2157.7 

tona jarTi, maT Soris: 2002 wels – 1585.7 tona, 43824 laris; xolo 2003 

wels – 572 tona, 15412 laris. 1 tona jarTis saSualo sarealizacio 

Rirebulebam Seadgina 27.7 lari d.R.g.-s CaTvliT. 

/danarTi #56/ 

jarTis wonis komisiuri wesiT Sefasebis aqtebi umetes SemTxvevaSi ar 

aris xelmowerili S.p.s. `standart-metalis~ warmomadgenlebis mier, Tumca 

am SemTxvevaSi realizebul jarTze gamowerilia sasaqonlo zednadebebi. 

sxva dokumentebi S.p.s. `standart-metalze~ jarTis gacemis Taobaze, 

Semmowmebel jgufs ar mowodebia. 

jarTis damzadebaze faqtobrivi xarjvis dokumentebis warmoudgenlad, 

S.p.s. `standart-metalze~ realizebuli jarTis moculobidan (2157.7 tona) 

da xelSekrulebis pirobebidan gamomdinare, mas samuSaoTa Sesrulebis 

Rirebulad CaeTvala 58.3 aTasi aSS dolari (kursiT – 27.7:12.5×58.3=129.2 

aTasi lari) da es maSin, rodesac S.p.s. `standart metalis~ pasuxismgebeli 

pirebi d. modebaZe da z. modebaZe axsna – ganmartebebSi miuTiTeben, rom 

sademontaJo samuSaoebis Catarebasa da jarTis damzadebaze gaixarja 80-90 

aTasi lari. gamomdinare zemoganmartebulidan, 1 t. jarTis damzadebaze 27 

aSS dolaris (59.8 laris), xolo realizaciis mTlian moculobaze – 58.3 

aTasi aSS dolaris (129.2 aTasi laris) xarji dausabuTebelia. aRniSnulis 

gamo, jarTis sarealizacio Rirebulebis araswori gansazRvriT s/s 

`WiaTurmanganumis~ mier miuRebeli Semosavlis odenoba, mimdinare 

SemowmebiT ver iqna dadgenili. miTiTebuli sakiTxis srulyofili garkveva 

saWiroebs Senobis demontaJsa da jarTis damzadebaze faqtobrivi xarjvis 

dokumentebis Seswavlas, romelTa moZieba samarTaldamcavi organoebis 

prerogativaa. 

aqve unda mieTiTos imazec, rom sazogadoebam ar gaiTvaliswina 

zemoTnaxsenebi debulebis 8.1. punqtis moTxovna imis Taobaze, rom ZiriTadi 

saSualebis (am SemTxvevaSi jarTis) realizaciiT miRebuli Semosavlis 

miznobrivi gamoyenebis sakiTxi unda gadaewyvita sameTvalyureo sabWos 

(partniorTa krebas) da daemtkicebina saxelmwifo qonebis marTvis 

saministros. faqtobrivi mdgomareobiT, jarTis realizaciiT miRebuli 52.3

198 

aTasi lari gankarguli iqna sazogadoebis reabilitaciis mmarTvelisa da 

generaluri direqtoris SexedulebiT. sazogadoebis sameTvalyureo sabWos 

Tavmjdomare i. SeyilaZe Tavis axsna–ganmartebaSi aRniSnavs, rom 

sazogadoebis xelmZRvanelebi sameTvalyureo sabWosTan ar aTanxmeben 

ZiriTad saSualebaTa realizaciiT miRebuli saxsrebis xarjvas. 

cff-s ufrosis da imavdroulad, jarTis aRricxvis komisiis 

Tavmjdomare d. nefariZis werilobiTi ganmartebiT irkveva, rom S.p.s. 

`standart metalis~ warmomadgenlebi komisiis wevrebs ar aZlevdnen 

srulyofili kontrolis ganxorcielebis saSualebas jarTis daWrasa da 

mis aRricxvaze. kerZod, d. nefariZe Tavis axsna-ganmartebaSi miuTiTebs, rom 

S.p.s. `standart metalis~ warmomadgenlebi Tvlidnen ra mTlianad cff-s da 

masSi ganTavsebul yvela mowyobiloba–danadgarebs Tavis sakuTrebad, maT 

demontaJs da daWras awarmoebdnen komisiis wevrTa daukiTxavad. s/s 

`WiaTurmanganumis~ aRmasrulebebli direqtoris ak. gurjiZisadmi 2003 wlis 

20 agvistos wardgenil moxsenebiT baraTSi d. nefariZe aRniSnavs, rom ` . . . 

irRveva jarTis gatanis aRricxvianoba, vinaidan jarTi gadis, garda 

rkinigzis vagonebisa (mxolod es jarTi aRiricxeboda realizaciaSi), 

avtomanqanebiTac, samuSao saaTebis Semdeg, razedac gaerTianebis 

xelmZRvanelobas adrec vacnobeT. gTxovT gaarkvioT aRniSnuli sadao 

sakiTxi da gamoitanoT gadawyvetileba, mogvceT Tqveni miTiTeba~. 

aRniSnuli baraTi Sedgenilia da Sesabamisad, reagirebis sakiTxze 

werili WiaTuris policiaSi gadagzavnilia mas Semdeg (werili #04-2-129, 

15.09.03.w.), rac faqtobrivad S.p.s. `standart metals~ jarTis ZiriTadi 

nawili damzadebuli da gatanili hqonda. kerZod am periodidan S.p.s. 

`standart metalma~ gaitana mxolod 124 t. jarTi. adreul etapze 

xelmZRvanelTa mxridan reagirebis Taobaze masala ar warmodgenila. 

/danarTi #57/ 

amavdroulad, cff-s Camowerisa da realizaciis ZiriTad periodSi 

s/s `WiaTurmanganumis~ generaluri direqtori r. gocaZe Tavis 

axsna–ganmartebaSi aRniSnavs, rom `2001 wlis dekemberSi sasamarTlos mier 

daniSnuli reabilitaciis mmarTveli (g. leJava) erTpirovnulad ganagebda 

cff-s demontaJs da misgan miRebuli jarTisa da samSeneblo masalebis 

realizacias”, Tumca amis damadasturebeli dokumenturi masala ar 

warmoudgenia.

199 

im faqtobrivma mdgomareobam, rom s/s `WiaTurmanganumis~ 

xelmZRvanelobis mxridan saTanado yuradReba ar eqceoda cff-s demontaJs, 

jarTis damzadebas da realizacias, Tavisi uaryofiTi asaxva hpova 

realurad arsebuli jarTis mTliani moculobis daculobasa da misaRebi 

Semosavlis odenobaze. kerZod: 

rogorc zemoT aRvniSneT, cff-s liTonkonstruqciebisa da 

liTonnakeTobaTa saerTo moculobas unda Seedgina 3292,4 tona. amasTan, s/s 

`WiaTurmanganumis~ sainventarizacio komisiis mier Sedgenili aqtis 

Tanaxmad (25.08.04w), cff-s samSeneblo da teqnologiuri 

liTonkonstruqciebi da liTonnakeTobani mTlianad demontirebulia da 

gazidulia teritoriidan. garda Sps `standart metalze~ realizebuli 

2157.7 tona da S.p.s. `mawisze~ realizebuli 15 tona jarTisa, fabrikis 

demontaJiT miRebuli jarTis sxva moZraobas (realizacias, gadacemas, 

adgilze dasawyobebas) adgili ar hqonia, jarTis naSTi warmoebas 

buRaltrulad ar ericxeba da is arc adgilzea dasawyobebuli. 

/danarTi #58/ 

aRniSnuli ganmartebidan gamomdinare, inventarizaciis dRisaTvis 

(25.08.04) gamovlenili sxvaoba – 1120 t. (3292.4-2172.4=1120), unda CaiTvalos s/s 

`WiaTurmanganumis~ liTonkonstruqciaTa da liTonnakeTobaTa danaklisis 

moculobad. iqidan gamomdinare, rom ucnobia danaklisad CaTvlili 

Camoweril liTonkonstruqciaTa da liTonnakeTobaTa zusti nomenklatura, 

saxeobebi, tipi, marka, geometriuli da teqnologiuri parametrebi, maTi 

Rirebulebis Sefaseba SesaZlebelia mxolod jarTis sabazro fasiT, 

romelic unda Semcirdes aRniSnul arastandartul konstruqciaTa da 

nakeTobaTa (liTonis fermebi, kolonebi, horizontaluri da vertikaluri 

kavSirebi, teqnologiuri liTonnakeTobebi da sxva) demontaJisa da maTi 

jarTad daWris RirebulebebiT. 

am ukanaskneli Rirebulebis zusti odenobis dadgenisaTvis, rogorc 

zemoT aRvniSneT, aucilebelia samarTaldamcavi organoebis mier S.p.s. 

`standart metalidan~ cff-s demontaJisa da jarTis damzadebaze 

faqtobrivad Sesrulebul samuSaoTa pirveladi dokumentebis amoReba da 

maTi Seswavla, rac dRevandeli mdgomareobiT ver xerxdeba. 

amavdroulad, gamoZiebis interesebis gaTvaliswinebiT, Semowmebis am 

etapze danaklisi materialuri faseulobis Rirebulebis Sefasebis 

aucileblobidan gamomdinare, sxva monacemTa ar arsebobis pirobebSi,

200 

sarevizio jgufi iZulebulia daeyrdnos im erTad erT monacems, rac 

auditoruli daskvniT aris gansazRvruli – 1 tona jarTis damzadebis 

Rirebuleba – 27.0 aSS dolari (Tumca es monacemi sarevizio jgufis mier 

miCneulia arasworad da gazrdilad). am monacemebiT sargeblobis 

SemTxvevaSic ki, danaklis liTonkonstruqciaTa da liTonnakeTobaTa 

arasruli sabazro Rirebuleba d.R.g.-s CaTvliT Seadgens 1120×(105.0- 

27×1.805)=63.02 aTas lars (sadac: 105.0 aris Savi liTonis jarTis sabazro 

Rirebuleba larebSi, q. WiaTuris pirobebSi 25.08.04-is mdgomareobiT, 

finansTa saministros sagadasaxado departamentis WiaTuris zonaluri 

sagadasaxado inspeqciidan mowodebuli monacemebis mixedviT; 1.805 aris aSS 

dolaris larze gaangariSebis kursi 25.08.04-is mdgomareobiT). 

/danarTi #59/ 

sarevizio jgufi xazs usvams, rom aRniSnuli danaklisis Rirebuleba 

arasrulia da is SeiZleba dazustdes mxolod samarTaldamcavi organoebis 

mier S.p.s. `standart metalSi~ jarTis damzadebaze faqtobrivad 

Sesrulebul samuSaoTa dokumentebis moZiebis Semdeg (SesaZlebelia aseve 

saproeqto–saxarjTaRricxvo dokumentaciis Sedgena an saeqsporto 

Sefaseba). 

saqarTvelos sagadasaxado kodeqsis 223-e muxlis me-4 punqtis Tanaxmad, 

`materialuri faseulobebisa da saqonlis danaklisi~ ganixileba misi 

aRmoCenis momentSi naRdi angariSsworebiT ganxorcielebul miwodebad da 

gadasaxadiT ibegreba am kodeqsiT gaTvaliswinebuli wesiT. 

amrigad, danaklisis aRmoCenis momentSi danaklisis arasrulma 

Rirebulebam Seadgina 63.02 aTasi lari, ris gamoc sagadasaxado organoebis 

mier biujetis sasargeblod am etapze daricxvas da amoRebas eqvemdebareba 

10.5 aTasi lari. 

rac Seexeba Senobis daSlis Sedegad misaRebi, saxmarad vargisi 

samSeneblo aguris raodenobas, is specialistebis mier ganisazRvra 490.6 

aTasi calis odenobiT. miuxedavad imisa, rom sazogadoebis xelmZRvaneloba 

ar eTanxmeboda misaRebi aguris aRniSnul raodenonas, maT dokumenturi 

reviziis am etapze ver warmoadgines faqtobrivad miRebuli aguris 

raodenobis damadasturebeli sxva dokumenti an normativi misi 

gansazRvrisaTvis. aRniSnulidan gamomdinare, sarevizio jgufi daeyrdno 

specialistebis mier warmodgenil erTaderT monacems. aRniSnuli 

raodenobidan s/s `WiaTurmanganums~ miRebulad da `dazaralebul~

201 

mosaxleobaze realizebulad naCvenebi aqvs 4392 laris Rirebulebis 36.6 

aTasi cali aguri (1 cali – 0.12 lari d.R.g.-s CaTvliT), razedac 

gaformebulia buRaltris cnoba (r. sxirtlaZe) da sasaqonlo zednadebebi. 

/danarTi #60/ 

Senobis daSliT misaRebi danarCeni aguri – 454.0 aTasi cali, s/s 

`WiaTurmanganums~ ar gadmoscemia, radganac agurs gankargavda TviTon S.p.s. 

`standart metali~. z. modebaZe da d. modebaZe TavianTi axsna– 

ganmartebebSic miuTiTeben, rom Senobis daSlaze dasaqmebuli, S.p.s. 

`standart metalis~ mier daqiravebuli muSaxelis anazRaureba xdeboda 

naturiT – maTze aguris gadacemiT. 

rac Seexeba 1020 cal saxuravis `pkJ~-s filas, romelTa vargisianoba 

unda dadgeniliyo sademontaJo samuSaoebs dros, arc erTi cali s/s 

`WiaTurmanganums~ ar gadmocemia. rogorc S.p.s. `standart metalis~ (z. 

modebaZe, d. modebaZe) da cff-s (d. nefariZe, r. sxirtlaZe) zemoTaRniSnuli 

warmomadgenlebi TavianT axsna–ganmartebebSi miuTiTeben, sademontaJo 

samuSaoebis gaiolebis mizniT, filebis demontaJi arc gaxorcielebula, 

isini adgilidan Camoiyara pirdapir. 

/danarTi #61/ 

amrigad, cff-s Senobis S.p.s. `standart metalze~ usasyidlod 

gadacemiT (garda liTonkonstruqciebisa), s/s `WiaTurmanganums~ daaklda 

454.0 aTasi cali aguris realizaciiT misaRebi Semosavali, romelic fulad 

gamosaxulebaSi toli iqneboda aRniSnuli raodenobis meoradi gamoyenebis 

aguris sarealizacio fassa da mis misaRebad gaweul danaxarjebs Soris 

sxvaobis. Sesabamisi monacemebis ar arsebobis gamo, aRniSnuli danaxarjebis 

dadgenis mizniT, saqarTvelos kontrolis palatam 20.09.04 wlis #99/43 

weriliT mimarTa saqarTvelos ekonomikuri ganviTarebis saministros. 

saministrodan miRebuli cnobis Tanaxmad, Sesrulebul samuSaoTa 

Rirebuleba ganisazRvreba mxolod mxareTa Soris Tavisufali SeTanxmebis 

safuZvelze. amasTan, ar iqna SemoTavazebuli miTiTebuli danaxarjis 

gansazRvris raime meqanizmi. 

amdenad, sarevizio jgufma ver daadgina 454 aTasi cali aguris 

realizaciiT misaRebi Semosavlis zusti odenoba, Tumca, dazaralebul 

mosaxleobaze realizaciis fasis mixedviT, is toli iqneboda 54.5 aTasi 

larisa da zemoTmiTiTebul danaxarjebs Soris sxvaobis. sarevizio jgufi 

SesaZleblad miiCnevs aRniSnulis gansazRvras saeqsperto SefasebiT.

202 

miuxedavad imisa, rom ver dgindeba misaRebi Semosavlis odenoba, 

SesaZlebeli xdeba biujetisadmi kuTvnili Tanxebis gansazRvra. kerZod, 

zemoT aRniSnuli raodenobis aguris 54.5 aTas larad realizaciis 

SemTxvevaSi, saqarTvelos sagadasaxado kodeqsis 96-e muxlis me-2-e punqtis 

Tanaxmad. biujetis kuTvnili Tanxa d.R.g.-s saxiT Seadgenda 9.0 aTas lars, 

rac biujets ar miuRia. 

biujetis sasargeblod Tanxebis daricxvis mizniT, masalebi unda 

gadaeces sagadasaxado depratamentis msxvil gadamxdelTa inspeqcias, xolo 

danaklis faseulobaze damnaSave pirTa gamovlenisaTvis – samarTaldamcav 

organoebs. 

amrigad, cff-s Camowerasa da realizaciaze xelSekrulebis 

gaformebisas sakanonmdeblo moTxovnebis darRvevis, s/s `WiaTurmanganumis~ 

xelmZRvaneli pirebisagan sawarmos interesebis gauTvaliswineblobis, 

qonebis dacva-Senaxvisadmi kanoniT dadgenili zedamxedvelobis 

Seusruleblobis gamo, arasruli monacemebiT, sazogadoebas daaklda 454 

aTasi cali meoradi gamoyenebis aguris gamzadebis Semdeg, misi 

realizaciiT misaRebi Semosavali, biujetma ki ver miiRo 9.0 aTasi lari. 

amavdorulad, gamovlenili danaklisi faseulobis Rirebulebam Seadgina 

63.02 aTasi lari, ris gamo biujetma unda miiRos 10.5 aTasi lari, xolo 

sazogadoebam – 52.52 aTasi lari. rac Seexeba jarTis realizaciiT miRebul 

52.3 aTas lars, is gaixarja misi xarjvis miznobriobis gansazRvris gareSe. 

s/s `WiaTurmanganumis~ balansze ricxuli Slamgamtari trasis 

Camowerisa da realizaciis kanonierebis SemowmebiT dadginda Semdegi: 

s.s. `WiaTurmanganumi~-s direqtoris T. axvledianis 1999 wlis 27 

oqtombris #169 brZanebiT saaqcio sazogadoebaSi, agreTve mis struqturul 

erTeulebSi Seiqmna ZiriTadi saSualebebis Camoweris mudmivmoqmedi 

komisiebi da damtkicebul iqna komisiebis saqmianobis `debuleba~. 

/danarTi #62/ 

am brZanebiT Seqmnil centralur damyvan fabrikis (SemdgomSi– cdf) 

mudmivmoqmed komisias 2002 wlis 27 seqtembris sxdomaze (oqmi #7) 

ganxiluli aqvs s/s `WiaTurmanganumi~-s balansze ricxuli marganecis 

Slamgamtari trasis Camoweris sakiTxi. aRniSnuli Slamgamtari trasa 

emsaxureboda gamadidrebeli fabrikebidan marganecis Slamis 

hidrotransportirebas `centralur flotaciur fabrikamde~. Slamgamtari

203 

trasa warmoadgenda or sqelkedlian (12 mm) milsadens, romelTa diametri 

teqnikuri pirobebidan gamomdinare, icvleboda 400-mm-dan 700 mm-de. milis 

saerTo sigrZe aRemateboda 17000 metrs. 

komisiis wevrebis mier (komisiis Tavmjdomare g. WavWianiZe – cdf-s 

mTavari inJineri, komisiis wevrebi r. ZinZibaZe, j. gabeCava, r. sxirtlaZe) 

miRebuli iqna dadgenileba Slamgamtari trasis erTi xazis (`nofi~ - `cff~) 

sigrZiT 8267 metris, Camoweris Sesaxeb da s/s `WiaTurmanganumi~-s 

mudmivmoqmed komisias eTxova miRebuli dadgenilebis damtkiceba. 

/danarTi #63/ 

s/s `WiaTurmanganumSi~ 1999 wlis #169 brZanebiT Seqmnili ZiriTadi 

saSualebis Camoweris komisiis saqmianobis amsaxveli dokumentacia ver iqna 

warmodgenili. amdenad, SemowmebiT ver dadginda, ganxilul iqna Tu ara 

Slamgamtari trasis Camoweris sakiTxi komisiis mier da ra gadawyvetileba 

iqna miRebuli. 

2002 wlis 27 seqtembers Sedgenilia Slamgamtari trasis Camoweris 

aqti. aqti Sedgenilia cdf-s mudmivmoqmedi komisiis imave wevrebis mier. 

/danarTi #64/ 

s/s `WiaTurmanganumi~-s direqtoris r. gocaZis, reabilitaciis 

mmarTvelis – g. leJavas 2002 wlis 23 oqtombris #274 brZanebiT, 

centralur buRalterias, sxva samsaxurebTan erTad (energetikuli, 

meqanikuri, madnis gamdidrebis, iuridiul, cdf-s direqcias) daevala 

saTanado dokumentaciis momzadeba zemoT aRniSnuli Slamgamtari trasis 

erTi xazis Camosawerad. amave brZanebis me-2 punqtis mixedviT, Slamgamtari 

trasis erTi xazis Camoweris Semdeg misi demontaJi daevala meqanikuri 

ganyofilebis meqanikoss m. bregvaZes. demontaJisaTvis saWiro brigadis 

dakompleqteba ki saqcio sazogadoebis kadrebis ganyofilebas. 

amave brZanebis me-4 muxliT, m. bregvaZes aseve daevala `cdf~-s 

xelmZRvanelebTan erTad saTanado aqtiT trasis demontirebuli milebis 

centraluri momaragebis sawyobisaTvis Cabareba, xolo brZanebis 

Sesrulebaze kontroli – saqcio sazogadoeba `WiaTurmanganumi~-s sawarmoo 

ganyofilebas. 

/danarTi #65/ 

sayuradReboa is faqti, rom aRniSnuli brZaneba Sesasruleblad da 

kontrolis gasawevad xelmoweriT ar Cabarebia adresatebs. brZanebiT

204 

dadgenili davalebis Seusruleblobaze, moxsenebiTi baraTiT ar 

miumarTavs arcerT pasuxismgebloba dakisrebul pirs s/s `WiaTurmanganumi~- 

s xelmZRvanelobisaTvis. ufro metic Tavad, g. leJavam da r. gocaZem 2002 

wlis 31 oqtombers (brZanebis miRebidan 7 dRis Semdeg), gaaformes 

xelSekruleba #04-7/84 S.p.s. `norton metalis~ prezident xavier maria 

goenagas da bank `respublikis~ direqtorTa sabWos Tavmjdomaris moadgile 

a. konceliZesTan, `rkinis milis~ jarTis saxiT miyidvasTan dakavSirebiT. 

xelSekrulebiT, gayidvas daeqvemdebara 400 tona Slamgamtari mili, xolo 

erTi tonis sarealizacio saxelSekrulebo fasad dadgenili iqna 30 aSS 

dolaris eqvivalenti erovnul valutaSi d.R.g.-s CaTvliT. xelSekruleba ar 

damowmebula S.p.s. `norton metalisa~ da bank `respublikis~ beWdebiT. 

/danarTi #66/ 

Semowmebis dros, cdf-s mudmivmoqmedi komisiis mier Catarebuli 

inventarizaciiT dadginda, rom aRniSnuli Slamgamtari milsadeni CaWrilia 

da gatanilia teritoriidan, Tumca centraluri momaragebis sawyobs, 

SemosavalSi ar auRia, riTac ugulvebelyofilia 23.10.02 wlis #274 

brZanebis moTxovna. 

/danarTi #67/ 

s/s `WiaTurmanganumi~-s madnis gamamdidrebeli ganyofilebis wamyvani 

inJinris – g. CaCaniZis, energetikis ganyofilebis mTavari energetikosis – v. 

xvedeliZis, mTavari meqanikosis – T. cucqiriZis, cdf-s mTavari inJinris – 

g. WavWianiZis, c.d.f.-s meqanikosis r. ZinZibaZis mier 2002 wels Sedgenilia 

aqti (TariRi miTiTebuli ar aris), romlis mixedviT, cdf-s mudmivmoqmedi 

komisiis daskvnis sawinaaRmdegod, Camosawerad aris miCneuli Slamgamtari 

trasis meore xazi, fabrika 29-dan centralur damyvan fabrikamde. Camoweris 

aqti ar aris dasaTaurebuli, misi SinaarsiT ar irkveva, Tu visi davalebiT 

gaformda aqti. aqti vizirebulia s/s `WiaTurmanganumis~ reabilitaciis 

mmarTvelis g. leJavas mier, romlis mixedviTac, cdf-s ufross d. nefariZes 

mieca davaleba, warmoedgina trasis aRniSnul monakveTze rkinis milis 

CamowerisaTvis saWiro dokumentacia direqtorTa sabWos sxdomaze 

gansaxilvelad. Tavis mxriv, d. nefariZem buRalter r. sxirtlaZes daavala 

saTanado sabuTebis momzadeba (vizebi ar aris daTariRebuli).

205 

2002 wlis 12 noembers, direqtorTa gamgeobam, (gamgeobis wevrebi r. 

gocaZe, d. asaniZe, l. xvedeliZe, l. gamyreliZe) ganixila cdf-s ufrosis d. 

nefariZis moxsenebiTi baraTi Slamgamtari trasis balansidan Camoweris 

Sesaxeb. manve sakiTxis damatebiT Seswavla da daskvnis warmodgena daavala 

sabuRaltro samsaxurs, mTavar meqanikoss, cdf-s xelmZRvanelobas. 

cdf-s mudmivmoqmedma komisiam 2002 wlis 21 noembris sxdomaze 

mizanSewonilad cno Slamgamtari trasis `nofi-cdf~-s xazis, fabrika 29-dan 

cdf-mde, Camowera da gadawyvetilebis damtkiceba Txova s/s 

`WiaTurmanganumis~ mudmivmoqmed komisias. 

s/s `WiaTurmanganumSi~ am SemTxvevaSic ver iqna moZiebuli komisiis 

saqmianobis amsaxveli dokumentacia fabrika 29 dan Slamgamtari trasis 

Camoweris Taobaze. 

cdf-s zemoT aRniSnul komisias 2002 wlis noemberSi (TariRi 

miTiTebuli ar aris) Sedgenili aqvs marganecis Slamgamtari trasis 

(fabrika 29-dan cdf-mde) Camoweris aqti, romelic damtkicebulia teqnikuri 

direqtoris d. asaniZis mier. Camowerili trasa aWrilia da gatanilia 

mTlianad (garda gvirabidan profilaqtikamde) da ar aris Sedgenili cnoba 

likvidaciis Sedegebze. am SemTxvevaSic rkinis mili SemosavalSi ar 

aRebula. 

/danarTi #68/ 

2002 wlis 10 dekembers Sedgenilia SeTanxmebis oqmi. s/s 

`WiaTurmanganums~, S.p.s. `norton–metalsa da bank `respublikas~ Soris 2002 

wlis 31 oqtombers dadebuli #047/84 xelSekrulebis ramdenime punqtSi 

cvlilebebis Setanis Sesaxeb. oqmiT, xelSekrulebas moqmedebis vada 

gaugrZelda rkinis milis jarTis srul realizaciamde, xolo 

sarealizacio raodenoba 400 tonidan Semcirda 200 tonamde. oqmi 

damowmebulia mxolod s/s `WiaTurmanganumis~ reabilitaciis mmarTvelis 

xelmoweriT da beWdiT, xolo danarCeni ori mxaris mier xelmouwerelia, 

amdenad aseTi SeTanxmebis oqmi imTaviTve baTilia. 

/danarTi #69/ 

2002 wlis 6 noembers centraluri damyvani fabrikis ufrosma d. 

nefariZem (materialuri pasuxismgebeli piri) moxsenebiTi baraTiT mimarTa 

s/s `WiaTurmanganumis~ direqtors r. gocaZes. sadac igi aRniSnavs, rom #274 

brZanebiT unda momxdariyo Slamgamtari trasis `nofi – cdf-s~ erTi xazis

206 

demontaJi da demontirebuli milebis centralur sawyobSi Cabareba. 

demontaJis samuSaoebi unda ewarmoebina m. bregvaZes. d. nefariZe 

miuTiTebda, rom aRniSnuli trasis demontaJi saTanado dokumentaciis 

gareSe daiwyes ucnobma pirebma da rom maTi ZalebiT ar xerxdeboda 

muSaobis akrZalva, risTvisac iTxovda saTanado zomebis miRebas. r. gocaZis 

mier gatarebul RonisZiebaze, dokumenti ar warmodgenila. 2002 wlis 14 

noebers reabilitaciis mmarTvelis, g. leJavas mier miRebuli iqna #135-g 

gankarguleba. gankargulebiT, saaqcio sazogadoebis meqanikoss m. bregvaZes, 

wamyvan inJiners g. CaCaniZes da mTavar meqanikoss T. cucqiriZes daevalaT 

s/s `WiaTurmanganumsa~ da S.p.s. `norton metals~ Soris dadebuli 

xelSekrulebis pirobebis Sesrulebaze kontroli, Tumca unda aRiniSnos, 

rom m. bregvaZe, rogorc Tavad miuTiTebs axsna-ganmartebaSi, am 

periodisaTvis paralelurad xelSekrulebiT muSaobda S.p.s. `norton 

metalSi~ da mis funqcias warmoadgenda Slamgamtari trasis aWrisa da 

gatanis organizaciuli muSaobis uzrunvelyofa, raSic miRebuli aqvs S.p.s. 

`norton metalisagan~ 500 aSS dolari xelfasis saxiT. 

/danarTi #70/ 

2002 wlis 19 noembers centraluri damyvani fabrikis direqtorma d. 

nefariZem kvlav mimarTa moxsenebiTi baraTiT im droisaTvis ukve 

sameTvalyureo sabWos Tavmjdomares i. SeyilaZes, reabilitaciis mmarTvels 

g. leJavas da teqnikur direqtors d. asaniZes. moxsenebiT baraTSi 

miTiTebulia, rom ucnobi pirebis mier demontaJi utardeba ara erT, aramed 

orive xazs da rom demontirebuli milebis gatana warmoebs maTTan 

SeuTanxmeblad, saTanado dokumentaciis Sedgenis gareSe. 

sameTvalyureo sabWom (Tavmjdomare i. SeyilaZe) sxdomaze ganixila d. 

nefariZis moxsenebiTi baraTi da s/s `WiaTurmanganumis~ direqtorats 

daavala sakiTxSi drouli garkveva da Sesabamisi zomebis gatareba. 

aRniSnuli baraTis safuZvelze, sazogadoebam 2002 wlis 27 noembris #04-2- 

263 weriliT mimarTa q. WiaTuris policias saTanado zomebis misaRebad. 

amave wlis 20 dekembers miRebuli pasuxis Tanaxmad, (werili #1/1811) 

policia gaaZlierebda kontrols da ar dauSvebda milsadenis ukanono 

gatanas. Slamgamtari trasis ukanono aWrisa da gatanis aRsakveTad, s/s 

`WiaTurmanganumis~ mxridan gatarebuli RonisZiebis Sesaxeb, sxva 

dokumenturi masala ar warmodgenila. 

/danarTi #71/

207 

saqarTvelos kontrolis palatis sarevizio jgufis 2004 wlis 24 

agvistos mimarTvis safuZvelze, 2004 wlis 26 agvistos generaluri 

direqtoris ak. gurjiZis da reabilitaciis mmarTvelis g. nikolaZis #71 g 

gankargulebiT Seiqmna nofi-cff-s Camowerili Slamgamtari milsadenis 

sigrZis da odenobis damdgeni komisia. komisiis mier 2004 wlis 27 agvistos 

Sedgenili iqna nofi-cff-s milsadenis Camoweris Sedegad misaRebi meoradi 

liTonis odenobis gansazRvris aqti. komisiis mier dadgenili iqna, rom 

aWrilia da gatanilia 10900 (aTiaTascxraasi) metri liTonis mili, romlis 

wona Seadgens 1295 (erTiaTasorasoTmocdaTxuTmet) tonas. 

s/s `WiaTurmanganumis~ mier realizebulad aris naCvenebi 200 tona 

Slamgamtari mili S.p.s. `norton metalze~. kerZod: 2003 wlis 24 da 27 

ianvars sasaqonlo zednadbebiT #002312, #002313, #002452, #002453, #002455. 

S.p.s. `norton metals~ gatanili aqvs 92 tona aragabarituli jarTi (rkinis 

mili), 1 tonis fasi d.R.g.-s CaTvliT Seadgens 66 lars. 

2003 wlis 5 da 21 Tebervals sasaqonlo zednadebiT #002456, #002457, 

#002459, #002460, xolo 2003 wlis 4 marts sasaqonlo zednadebiT #002461 da 

002462, realizebulia 108 tona. erTeulis fasi Seadgenda 66 lars, d.R.g.-s 

CaTvliT. 

2003 wlis 23 ianvars salaros Semosavlis orderi #2 –iT, s/s 

`WiaTurmanganumis~ salaroSi S.p.s. `norton metals~ Semotanili aqvs 

jarTis Rirebuleba naRdi fulis saxiT 6566 lari. 

/danarTi #72/ 

amdenad, SemowmebiT dadgenilia, rom s/s `WiaTurmanganumis~ balansze 

ricxuli marganecis Slamgamtari trasis liTonis milis Camowera da 

realizacia ganxorcielebulia sakanonmdeblo moTxovnebis uxeSi 

darRvevebiT. kerZod, Slamgamtari trasis Camowera da realizacia, romlis 

narCeni Rirebuleba Seadgenda 522637 lars, ganxorcielebulia s/s 

`WiaTurmanganumis~ sameTvalyureo sabWos Tanxmobis gareSe (`mewarmeTa 

Sesaxeb~ sqarTvelos kanonis 55.9 muxli). Camowerisa da realizaciis 

sakiTxi ar iyo SeTanxmebuli saqarTvelos saxelmwifo qonebis marTvis 

saministrosTan, rasac iTvaliswinebda debuleba `saxelmwifo wilobrivi 

monawileobiT arsebuli sawarmoebis balansze ricxuli amortizebuli an 

gamouyenebeli ZiriTadi saSualebis gankargvisa da gadacemis wesis Sesaxeb~ 

(27 marti 2000 weli #1-3/198).

208 

amasTan, rkinis milis Camoweris sakiTxi ar ganuxilavs s/s 

`WiaTurmanganumi~-s ZiriTadi saSualebebis Camomwer mudmiv moqmed komisias. 

amrigad, sainventarizacio komisiis mier dadgenil iqna, rom 

Camowerili da aWrili Slamgamtari trasis moculoba Seadgenda 1295 tonas. 

xelSekrulebis gareSe realizebulia 200 tona liTonis mili jarTis 

RirebulebiT, 1 tona – 66 larad S.p.s. `norton metalize~. SemowmebiT ver 

iqna moZiebuli darCenili 1095 tona liTonis milis gankargvis 

damadasturebeli raime dokumenti, romlis Rirebuleba 1 tonaze 66 laris 

gaTvaliswinebiT, Seadgenda 72.3 aTas lars. 

aRniSnuli garemoebaTa gamo, 1095 tona liTonis mili unda CaeTvalos 

s/s `WiaTurmanganums~ danaklisad, xolo sagadasaxado kodeqsis 223-e 

muxlis Sesabamisad – realizebulad. danaklisis aRmoCenis momentSi 

realizaciis Tanxa Seadgens 115.0 aTas lars (1 tona jarTis sarealizacio 

fasi – 105 lari), ris gamo biujetma unda miiRos 19.17 aTasi lari, romlis 

biujetis sasargeblod daricxva da amoReba sagadasaxado organoebis 

prerogativaa. 

amrigad, zemoTganxilul orive SemTxvevaSi gamovlenili darRvevebis 

gamo, arasruli monacemebiT, sazogadoebas daaklda 454 aTasi cali meoradi 

gamoyenebis aguris gamzadebis Semdeg, misi realizaciiT misaRebi 

Semosavali, rac unda dazustdes saeqsperto SefasebiT, biujetma ki ver 

miiRo 9.0 aTasi lari. 

amavdroulad, gamovlenili danaklisi faseulobis saerTo Rirebulebam 

d.R.g.-s CaTvliT Seadgina 178.02 aTasi lari, ris gamo biujetma unda miiRos 

29.69 aTasi lari, xolo sazogadoebam – 148.33 aTasi lari. jarTis 

realizaciiT miRebuli 58.8 aTasi lari gaxarjulia misi xarjvis 

miznobriobis gansazRvris gareSe. 

zemoTmiTiTebul garemoebaTa gamo, Semowmebis masalebi Semdgomi 

reagirebisaTvis unda gadaeces sagadasaxado departamentis Sesabamis 

sagadasaxado organos da samarTaldamcav organoebs (aRniSnulze gaformda 

Sualeduri aqti da reagirebisaTvis gadaeca saqarTvelos uSiSroebis 

saministros sagamoZiebo departaments). 

interess iwvevs sazogadoebis mier ganxorcielebuli operaciebis 

analizi satransporto-satraqtoro saSualebaTa SeZena – realizaciis 

mixedviT, sadac aSkarad vlindeba erTis mxriv s.s. `WiaTurmanganumis~, 

rogorc saxelmwifo qonebis mesakuTris da saxelmwifo mmarTvelobas

209 

daqvemdebarebuli sazogadoebis da meores mxriv, kerZo sakuTrebis qonebis 

movla Senaxvis, maTi daculobis da efeqturi gamoyenebis SesaZleblobebi. 

sarevizio periodSi s.s. `WiaTurmanganumis~ mier realizebulia 

sxvadasxva markisa da tipis saSualebebi, kerZod: damxmare meurneobidan 

2004 wels realizebulia traqtori t-16, 12 wlis, romlis narCeni 

Rirebuleba Seadgenda 856 lars, 150 larad; traqtori dt-75, 17 wlis, 390 

larad (anu jarTis fasad); avtomanqana uazi 3301-01, 17 wlis, 180 larad (anu 

jarTis fasad); `maRarmSenidan~ realizebulia: avtomanqana niva 2121, 14 

wlis, 240 larad (amave xnis manqana niva 2121 SeZenilia 2827 larad); 

avtomanqana gaz-53, 13 wlis, 244 larad; avtobusi kavz-685, #deo-735, 13 wlis 

210 larad; 15 wlis uazi 3303-01 markis avtomanqana, 180 larad, 17 wlis 

remonts daqvemdebarebuli traqtori mtz-80, 190 larad; 10 wlis remonts 

daqvemdebarebuli traqtori t-16 mg, 150 larad; wereTlis maRarodan 

Camoiwera buldozeri dz-131, 13 wlis, romlis sawyisi sabalanso 

Rirebuleba Seadgenda 21585 lars, Camoiwera 10 tona jarTad. 

amavdroulad, amave periodSi sawarmos mier kerZo pirebidan SeZenilia 

25 wlis ùaz-469b~, 4000 larad; 28 wlis ùaz 469~ markis avtomanqana-4000 

larad 32 wlis ùaz 31512~ markis avtomanqana – 4000 larad; 29 wlis msubuqi 

avtomanqana ùaz-469~, #dbi-656 – 3990 larad. 

aRsaniSnavia, rom realizebuli teqnika zogierT SemTxvevaSi 

Sefasebulia auditor v. deviZis da l. kapanaZis mier, Tumca ar aris 

warmodgenili specialistTa defeqturi aqtebi da daskvnebi teqnikis 

teqnikur mdgomareobaze da amdenad gaurkvevelia, Tu ras efuZneba 

auditorTa Sefaseba. 

aRsaniSnavia, rom teqnikis gasxviseba ganxorcielda debulebis 

moTxovnaTa darRveviT da mis realizaciaze ar Catarebula konkursi an 

auqcioni. 

/danarTi #73/ 

XIV. II. aramaterialuri aqtivebis, grZelvadiani finansur dabandebis, 

kapitaluri dabandebis da dasadgmeli mowyobilobebis aRricxvis 

mdgomareoba. 

Semowmebis periodSi warmodgenili masalebis da cnobis Sesabamisad 

dadginda, rom sazogadoebas 2001 wlis 1 ivlisis mdgomareobiT #2500 

sabalanso angariSze naSTad ericxeboda 8100 laris Rirebulebis

210 

aramaterialuri aqtivi, wiaRiT sargeblobis licenziis (seria IV #0057 

tipi IID) saxiT, romelic saxelmwifo registraciaSi gatarebulia 1999 wlis 

29 ivliss. saaqcio sazogadoebis momaragebis ganyofilebaSi arsebuli 

dokumentaciis Tanaxmad, S.p.s. ìber-info~-dan 2 SemTxvevaSi miRebulia info 

buRalteriis lokaluri versiebi, maT Soris 2003 wlis 16 ivniss 2 

kompleqti, saerTo RirebulebiT 972 laris odenobiT da 2003 wlis 26 

ivniss sagadasaxdo angariS-faqtura (seria àa-05~) #276853 2 kompleqti 

RirebulebiT 963 laris odenobiT. aRniSnul aramaterialur aqtivebis 

Semosvla sazogadoebis centralur buRalteriSi ar iyo asaxuli #2590 

angariSze, razedac Semowmebis periodSi micemuli iqna Sesabamisi miTiTeba, 

romlis gaTvaliswinebiTac sazogadoebas ericxeba 10035 laris 

Rirebulebis aramaterialuri aqtivebi. 

warmodgenil cnobasa da dokumentaciis Tanaxmad, 2001 wlis 1 

ivlisidan 2004 wlis 1 ivlisamde periodSi grZelvadiani finansuri 

dabandebani ar ganxorcielebula. 

/danarTi #74/ 

XV. saijaro urTierTobebi iuridiul da fizikur pirebTan: 

s.s. `WiaTurmanganums~ sarevizio periodSi ijariT hqonda gacemuli 

sxvadasxva saxis ZiriTadi saSualebebi. materialur faseulobaTa ijariT 

gacema xorcieldeba `sazogadoebis~ aRmasrulebeli direqtoris, an 

calkeul SemTxvevebSi, direqtorebis mier moijareebTan gaformebuli 

saijaro xelSekrulebis safuZvelze. unda aRiniSnos, rom sazogadoebis 

buRalteriaSi ar swarmoebs saijaro xelSekrulebebis reestris Sedgena, 

umravles SemTxvevaSi xelSekrulebebSi ar aris miTiTebuli ijaris 

obieqtis sabalanso da narCeni Rirebulebebi, saijaro Tanxis sididis 

gansazRvra ar efuZneba ekonomikur gaangariSebebs, ris gamoc xSir 

SemTxvevaSi saijaro Tanxa ver faravs ijaris obieqtis amortizaciis 

xarjebsac ki. 

saqarTvelos qonebis marTvis saministros 2000 wlis 27 martis #1-3/198 

brZanebiT damtkicebuli zemoTaRniSnuli debuleba `saxelmwifo wilobrivi 

monawileobiT arsebuli sawarmoebis balansze ricxuli amortizebuli an 

gamouyenebeli ZiriTadi saSualebebis gankargvisa da gadacemis wesis 

Sesaxeb~ da saxelmwifo wilobrivi monawileobiT Seqmnili sawarmoTa 

marTvis saagentos 2003 wlis 29 ivlisis #01/01-01/137 brZanebiT

211 

damtkicebuli `saxelmwifo wilobrivi monawilebiT arsebuli sawarmoebis 

balansze ricxuli ZiriTadi saSualebebis gankargvis da gadacemis wesisi 

Sesaxeb~ debuleba iTvaliswinebs ZiriTadi saSualebebis ijariT gacemas 

mxolod konkursis an auqcionis wesiT, sameTvalyureo sabWos 

gadawyvetilebis safuZvelze. SemowmebiT ki dadgenilia, rom 

`sazogadoebaSi~ ZiriTadi saSualebebis ijariT gacema umravles 

SemTxvevaSi swarmoebs sameTvalyureo sabWosTan SeTanxmebis gareSe, xolo 

auqcioni an konkursi tardeba gamonaklis SemTxvevebSi, amasTan, 

xelSekrulebebi ar aris vizirebuli iuridiuli da ekonomikuri 

samsaxurebis masuxismgebeli muSakebis mier. aRniSnuli samsaxurebis 

ufrosebis ganmartebiT, miTiTebuli xelSekrulebebi vizirebisaTvis maT ar 

wardgeniaT. 

ZiriTadi saSualebebis ijariT gacemisas ar xorcieldeba saijaro 

qonebaze miReba–Cabarebis aqtebis gaformeba da xelSekrulebebis 

notariulad damowmeba. 

s.s. `WiaTurmanganumis~ sabuRaltro Canawerebis mixedviT, sarevizio 

periodSi ijariT sul gacemuli iyo 85 dasaxelebis materialuri 

faseuloba. 2002 wlis I ianvrisaTvis, gadauxdeli saijaro qiris naSTi 

Seadgenda 26797 lars. am wels saijaro gadasaxadis saxiT daricxulia 71711 

lari, moijarade fizikuri da iuridiuli pirebis mier gadaxdilia 50962 

lari, anu daricxuli gadasaxadis 72%. 

saijaro qira arasrulad gadaxdili aqvs 12 moijares, xolo saijaro 

qira saerTod ar gadauxdia 51 pirs, ris gamoc maT unda dakisrebodaT 

xelSekrulebiT gansazRvruli finansuri sanqciebi, magram aseTi sanqcia s.s. 

`WiaTurmanganums~ arc-erT SemTxvevaSi daricxuli ar aqvs moijarisaTvis. 

ufro metic, garda calkeuli SemTxvevisa, ver iqna warmodgenili 

dokumenturi masala moijareebis gafrTxilebaze an reagirebis sxva 

zomebze saijaro qiris amoRebis mizniT. miuxedavad saijaro qiris 

gadauxdelobisa, saijaro xelSekrulebis gauqmebis moTxovniT s.s. 

`WiaTurmanganums~ sakiTxi arc erT SemTxvevaSi ar dauyenebia. 

sarevizio periodSi ijariT gacemuli iyo 2286 m 2 arasacxovrebeli 

farTi, ijarebis am formidan Semosavlebma sarevizio periodSi Seadgina 

44666 lari, nacvlad daricxuli 47572 larisa. 2004 wlis I seqtmebrisaTvis 

saijaro qiris gadasaxadis davalianeba ericxebodaT: S.p.s. `gavazs~ – 2956 

lari, satyeo meurneobas – 2508 lari, S.p.s. `madls~ – 1299 lari,

212 

saxelmwifo dazRvevas – 1298 lari, S.p.s. `kldis wyaros~ – 1495 lari, S.p.s. 

`kaTarzis~ – 443 lari, S.p.s. ìa~-s – 1114 lari. 

s.s. `WiaTurmanganums~ ar aqvs SemuSavebuli uwyebrivi sargeblobis 

normatiuli dokumenti imis dasadgenad, Tu ra pirobebiT an ra fasebiT 

gaices ijariT mis balansze ricxuli materialuri faseuloba. amitom 

gaurkvevelia, Tu ra kriteriumebiT sargeblobda sazogadoeba, rodesac 

erTi da igive SenobaSi, erTi da igive teqnikuri monacemebis farTebs 

dauwesa sxvadasxva saijaro gadasaxadebi. magaliTad erTsa da igive 

SenobaSi ijariT gacemuli farTis 1-m 2 ze sxvadsxva wliuri gadasaxadebi 

dauwesda: S.p.s. ìnterservissa~ da S.p.s. `nebas~, sagzao fonds da 

sadazRvevo kompanias. fizikur pirebs – laSa furcxvaniZes da lia 

CixlaZes, individualur mewarmeebs – i. biwaZes, o. iakobiZes da r. ZinZibaZes. 

saijaro xelSekrulebebis gaformebis realobisa da saijaro 

gadasaxadis daricxvis faqtiuri mdgomareobis SemowmebiT gamovlenili iqna 

rigi uxeSi darRvevebi da naklovanebebi. kerZod: 1998 wlis 1 ivliss saaqcio 

sazogadoeba `WiaTurmanganumsa~ (direqtorebi o. kupataZe, l. xvedeliZe) da 

S.p.s. `gavazs~ (direqtori v. devdariani) Soris gaformebuli iqna saijaro 

xelSekruleba #04-1/31. xelSekrulebiT, q. WiaTuris ninoSvilis quCa #18-Si 

mdebare `savaWro rigi~-s II da III-e sarTulebi (9-dan – 17 RerZamde) ijariT 

gadaeca moijares S.p.s. `gavazs~ (miReba-Cabarebis aqti warmodgenili ver 

iqna). ijariT gacemas daeqvemdebara aRniSnuli obieqtis 1245 kvadratuli 

metri farTi, xolo wliur saijaro qirad ganisazRvra 12938.4 aSS dolaris 

eqvivalenti erovnul valutaSi, d.R.g-s CaTvliT. saijaro xelSekrulebis 

vadad gansazRvruli iqna 2002 wlis 1 ivlisamde periodi. 

1999 wlis 3 ianvars s.s. `WiaTurmanganumis~ generaluri direqtoris 

movaleobis Semsrulebel o. bucxrikiZes da S.p.s. `gavazis~ direqtors v. 

devdarians Soris gaformebuli iqna SeTanxmebis oqmi, romliTac 

gaziarebuli iqna S.p.s. `gavazis~ Txovna farTis dautvirTaobis gamo, 

xelSekrulebiT gansazRvruli saijaro farTis 770 kvadratuli metriT da 

Sesabamisad, wliuri saijaro qiris 6098 aSS dolariT Semcirebis Sesaxeb. 

zemoT aRniSnuli SeTanxmebis oqmis gaformebiT, s.s. `WiaTurmanganumis~ 

generaluri direqtoris movaleobis Semsruleblis o. bucxrikiZis mier 

darRveul iqna saqarTvelos samoqalaqo kodeqsis 588 muxlis moTxovna, 

romlis mixedviTac `Tu moijare saijaro urTierTobis Sewyvetamde qonebas 

ukan abrunebs, igi saijaro qiris gadasaxadisagan mxolod maSin 

Tavisufldeba, Tu Tavis sanacvlod SesTavazebs axal gadaxdisunarian da

213 

meijarisaTvis misaReb moijares. axali moijare Tanaxma unda iyos, ijaris 

xelSekruleba miiRos imave pirobebiT. Tu moijare ver SesaTavazebs 

meijares aseT moijares, man saijaro qira unda ixados saijaro 

urTierTobaTa dasrulebamde~. 

aqve unda aRiniSnos, rom saqarTvelos kontrolis palatis 2001 wlis 

23 ivlisis #287 brZanebis safuZvelze III departamentis kontroliorebis 

mier saaqcio sazogadoeba `WiaTurmanganumis~ safinanso-ekonomikuri 

saqmianobis kompleqsuri Semowmebisas, revizias daeqvemdebara S.p.s. 

`gavazTan~ gaformebuli saijaro xelSekrulebis kanonierebac. SemowmebiT 

dadgenili iqna, rom S.p.s. `gavazs~ – mTlianad hqonda dakavebuli `savaWro 

rigis~ 1245 kvadratuli metris farTi. Semowmebis Sedegebi dafiqsirebulia 

2001 wlis zemoT aRniSnul kompleqsuri reviziis aqtSi. miuxedavad 

miTiTebulisa,s.s. `WiaTurmanganumis~ xelmZRvanelobas ar gautarebia 

saTando zomebi saijaro qiris mTlianad dasaricxad da SeTanxmebis oqmis 

gasauqmeblad. ufro metic, SemowmebiT dadgenilia, rom 2004 wlis 1 ivlisis 

mdgomareobiT, S.p.s. `gavazi~ flobs da gankargavs savaWro rigis ijariT 

aRebul mTlian farTs (1245 kv. m.). aRniSnuli dadasturebulia TviT s.s. 

`WiaTurmanganumis~ reabilitaciis mmarTvelis brZanebiT Sedgenili komisiis 

mierac. 

amdenad, 1999 wlis 3 ianvris SeTanxmebis oqmis (o. bucxrikiZe) Sedgenis 

ZiriTad motivad unda miviCnoT saijaro qiris ukanono Semcireba, ris 

gamoc yovelwliurad s.s. `WiaTurmanganumma~ ver miiRo 6098 aSS dolaris 

eqvivalenti erovnul valutaSi, rac 2004 wlis 1 ivlisis mdgomareobiT 

Seadgens 33549 aSS dolars, anu aqtis Sedgenis momentisaTvis_59381.73 lars. 

Sesabamisad, biujetma ver miiRo 9896 lari (sauravebisa da sanqciebis 

gareSe). sabiujeto gadasaxadebis didi odenobiT Semcirebis da zemoT 

aRniSnuli darRvevis gamo, Semowmebis masalebi eqvemdebareba reagirebas 

samarTaldamcavi organoebis mxridan. 

2000 wlis 17 agvistos gaformebuli iqna xelSekruleba (unomro) erTis 

mxriv, s.s. `WiaTurmanganumis~ generaluri direqtor Tamaz axvledians da 

meores mxriv, S.p.s. `titas~ direqtor n. yifSiZes Soris, sazogadoebis 

balansze ricxuli z. patariZis saxelobis m/sammarTvelos gamamdidrebeli 

fabrikis mTavari korpusis 1482 kvadratuli metris da iq arsebuli manqana_ 

_danadgarebis erTi `nawilis~ ijariT gadacemis Sesaxeb. saijaro qiris 

odenoba ganisazRvra 28800 aSS dolaris odenobiT wlis ganmavlobaSi. 

d.R.g.-s CaTvliT (S.p.s `titas~ 1999 wlis #04-7/21 xelSekrulebiT, ijariT

214 

hqonda aRebuli zemoT aRniSnuli qoneba, razedac gaformebuli iyo orive 

mxaris mier xelmowerili miReba-Cabarebis aqti). 

rac Seexeba 2000 wlis xelSekrulebiT gaTvaliswinebul saijaro 

qiras, igi Sps `titaze~ saerTod ar daricxula da Sesabamisad, `titas~ 

saijaro qira ar gadauxdia. amdenad, s.s. `WiaTurmanganumma~ ver miiRo 

xelSekrulebiT gaTvaliswinebuli 28300 aSS dolaris eqvivalenti erovnul 

valutaSi, romelic 2001 wlis 17 agvistos mdgomareobiT Seadgenda 59040 

lars, xolo biujetma ver miiRo 9840 lari. aRniSnuli faqti saWiroebs 

Semdgom reagirebas samarTaldamcavi organoebis mxridan. 

1999 wlis 9 ivliss gaformebuli iqna saijaro xelSekruleba #04-7/28 

erTis mxriv s.s. `WiaTurmanganumis~ direqtorebis S. grigalaSvils, l. 

xvedeliZes da meores mxriv, S.p.s. àrmazis~ direqtor e. nurakiZes Soris. 

xelSekrulebiT 1 wlis vadiT ijaras daeqvemdebara `sazogadoebis~ 

balansze ricxuli buldozeri t-330 (saqarxno nomeri 3067843), romlis 

saijaro qira ganisazRvra 330 lariT d.R.g.-s gareSe. 1998 wlis 12 ivliss, 

Sedgenili iqna miReba–Cabarebis aqti, romelic xelmowerilia 

xelSekrulebaSi monawile orive mxaris mier. ijariT gadacemuli 

buldozeri t-330-is sabalanso Rirebuleba auditor l. kapanaZis mier 

dadgenili iqna 32240laris odenobiT. S.p.s. àrmazs~ ijariT aRebuli qoneba 

s.s. `WiaTurmanganumisaTvis~ ukan ar daubrunebia, saijaro qira gadaxdili 

ar aqvs. 

2002 wlis 22 maiss erTis mxriv s.s. `WiaTurmanganumis~ generaluri 

direqtors r. gocaZes, reabilitaciis mmarTvels g. leJavas da meores 

mxriv, individualuri mewarme s. mumlaZes Soris gaformebuli iqna saijaro 

xelSekruleba SlamSemkrebi meurneobis teritoriaze arsebuli xelovnuri 

tbis da miwis nakveTis (51 heqtaris odenobiT) ijariT gadacemaze. 

xelSekrulebas ar axlavs miReba–Cabarebis aqti da ar aris notariulad 

damowmebuli. 4.2 muxlis mixedviT, ijariT aRebuli tbisa da 10 ha. (da ara 

51 ha). miwis nakveTis saijaro Rirebuleba weliwadSi Seadgens 100 lars 

d.R.g.-s CaTvliT. xelSekruleba gaformebulia kanoniT gansazRvruli 

moTxovnebis ignorirebiT: kerZod, miwis Rirebuleba ar aris gansazRvruli 

sagadasaxado kodeqsis Sesabamisad da ar aris registrirebuli sajaro 

reestrSi. saijaro qira TveSi 8,3 laris odenobiT ekonomiurad 

dausabuTebelia. amasTan unda aRiniSnos, rom sasoflo-sameurneo miwa 

sazogadoebis sawesdebo kapitalSi saerTod asaxuli ar aris.

215 

2000 wlis 10 ivliss s.s. `WiaTurmanganumisa~ da S.p.s. `WiaTura-impeqsis~ 

Soris gaformebuli iqna saijaro xelSekruleba Saxturi elevatori ЭОК-6 

– is ijariT 1 wlis vadiT gadacemis Sesaxeb. saijaro qirad gansazRvrulia 

100 aSS dolari yovelTviurad d.R.g.-s gareSe. xelSekrulebis 2.4 muxlis 

Tanaxmad, moijares elevatoris dabruneba unda daedasturebina saTanado 

aqtis mixedviT. 2000 wlis 14 ivliss Sedgenili iqna S.p.s. `WiaTura- 

impeqsisaTvis~ elevatoris gacemaze miReba-Cabarebis aqti. 

saijaro qira Sps ` WiaTura impeqsze~ daricxuli iqna 2001 wlis 1 

agvistomde da man Seadgina 3257 lari, Tumca qiris Tanxa moijares ar 

gadauxdia. amavdroulad, Sps `WiaTura impeqss~ gacemili qoneba 

sazogadoebisaTvis ar daubrunebia, magram mas 2001 wlis 1 agvistodan 

saijaro gadasaxadi ar daricxvia, romelic 1.07.04. wlis mdgomareobiT 

Seadgenda 8678 lars. miuxrdavad aRniSnulisa, saijaro qiris amoRebis da 

gacemuli qonebis dabrunebisaTvis `WiaTurmanganums~ saTanado zomebi ar 

miuRia. 

analogiurad, S.p.s. `WiaTura-impeqss` xelSekruleba #04-7/30-is mixedviT, 

2000 wlis ivlisSi aqvs ijariT aRebuli 5.5 m. sigrZis elevatorebi 

eqvslitriani jamebiT, saijaro Tanxis sidide weliwadSi Seadgens 600 aSS 

dolars, d.R.g-s gareSe. 2004 wlis 1 ivlisamde dauricxavma saijaro 

gadasaxadebma Seadgina 5842 lari, (d.R.g.-s CaTvliT). ijariT aRebuli qoneba 

moijarades dRemde dabrunebuli ar aqvs, xolo saijaro qira gadauxdelia. 

2002 wlis 31 maiss gaformebuli iqna saijaro xelSekruleba s.s. 

`WiaTurmanganumis~ generalur direqtor r. gocaZes, reabilitaciis 

mmarTvel g. leJavas da meores mxriv g. TurmaniZes Soris (statusi 

xelSekrulebaSi ar aris miTiTebuli) avtoamwis (sax. #DBI-507) ijariT 

gadacemis Sesaxeb. saijaro qirad gansazRvruli iqna 100 lari d.R.g.-s 

CaTvliT. avtoamweze miReba-Cabarebis aqti gaformebulia 2002 wlis 10 

ivniss. xelSekrulebis vada ganisazRvra 1 wliT (2003 wlis 31 ivnisamde). 

saijaro qira g. TurmaniZeze saerTod daricxuli ar yofila da avtoamwe 

`sazogadoebisaTvis~ dabrunebuli ar aris. miuxedavad aRniSnulisa, 

saWiro zomebi sazogadoebis mxridan jerac ar gatarebula. 

2003 wlis 13 agvistos aRmasrulebeli direqtoris a. gurjiZis, 

reabilitaciis mmarTvelis g. leJavas da WiaTuris raionis Sinagan saqmeTa 

ganyofilebis ufross d. wereTels Soris gaformebuli iqna saijaro 

xelSekruleba kompiuteris, uwyveti kvebis blokis da printeris ijariT

216 

gadacemis Sesaxeb. xelSekruleba gaformebuli iqna erTi wlis vadiT, xolo 

saijaro qira ganisazRvra 17 laris odenobiT TveSi, weliwadSi 204 lariT, 

d.R.g.-s gareSe. xelSekrulebas erTvis 2003 wlis 13 agvistos qonebis 

miReba–Cabarebis aqti. dadgenilia, rom saijaro qiris sidide ekonomikurad 

daisabuTebelia, saijaro qiris daricxva ar ganxorcielebula da arc 

meijares aqvs gadaxdili saijaro qira. 

/danarTi #75/ 

XVI. wina revizia-SemowmebiT gamovlenili darRveva-naklovanebebis 

aRmofxvrisaTvis gatarebul RonisZiebaTa efeqtianoba ganxilulia 

sameTvalyureo sabWos saqmianobis Seswavlisas. 

saqarTvelos kontrolis palatis, 

wamyvani kontroliori /v. Todua/ 

wamyvani kontroliori /g. Rvinjilia/ 

kontroliori /q. saxvaZe/ 

kontroliori (30.08.04 wlamde) /a. mamageSvili/ 

s.s. `WiaTurmanganumis~ 

reabilitaciis mmarTveli /g. nikolaZe/ 

aRmasrulebeli direqtori /ak. gurjiZe/ 

mTavari buRalteri /g. gurgeniZe/ 

aqtis erTi piri Cavibare: /g. gurgeniZe/

a q t i

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