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produqtis Rirebuleba 104905841 lari, aRebuli yofiliyo buRaltrul<br />
aRricxvaSi sawesdebo kapitalis korespodenciiT.<br />
rogorc zemoT gavaanalizeT, 75924000 aTasi kuponis sawesdebo<br />
kapitali, xolo SemdegSi mis ekvivalentad gansazRvruli 111000000 aSS<br />
dolari aRiarebuli da miCneuli iyo saaqcio sazogadoebis saxeze<br />
arsebuli qonebis Rirebulebad, anu aRniSnuli odenobis sawesdebo<br />
kapitali CaiTvala Sevsebulad da amaze warmodgenili iyo saTanado<br />
`gaangariSebebi~ da `mtkicebulebebi~. amrigad, direqtorTa gamgeobis<br />
aRniSnul sxdomas ar gaaCnda safuZveli, rom sazogadoebis dawesebuli<br />
kapitali -111000000 aSS dolari saWiroebda Sevsebas da amdenad,<br />
direqtorTa gamgeobis mier saTanado dasabuTebis gareSe 104905841 laris<br />
Sualeduri produqti mimarTuli iqna sazogadoebis sawesdebo kapitalis<br />
Sesavsebad. aRsaniSnavia isic, rom amaze ar yofila arc aqcionerTa krebis<br />
da arc sameTvalyureo sabWos Tanxmoba. rac Seexeba Sualeduri produqciis<br />
raodenobis da Rirebulebis dadgenis Sesaxeb warmodgenil auditorul<br />
daskvnas (q. WiaTura, 1998 wlis 25 marti), mas raodenobis gaangariSebis an<br />
Rirebulebis gansazRvris dokumenti an sxva dasabuTeba Tan ar axlavs.<br />
amave auditoris mier ss `WiaTurmanganumTan~ 1998 wlis 15 maiss<br />
gaformebuli xelSekrulebis safuZvelze Catarebuli iqna sazogadoebis<br />
safinanso-sameurneo angariSebis auditoruli Semowmeba. 1999 wlis 30<br />
martiT daTariRebuli auditorul daskvnaSi miTiTebulia, rom ss<br />
`WiaTurmanganumis~ sawesdebo kapitali Seadgens 111000 aTas aSS dolars.<br />
aRniSnuli daskvna 1999 wlis 12 ivliss waredgina saqarTvelos qonebis<br />
marTvis saministros (werili #07-522k) da is gaxda safuZveli sawesdebo<br />
kapitalis 111 mln aSS dolarad aRiarebisaTvis sazogadoebis wesdebis<br />
xelaxali registraciisas.<br />
amrigad, ss `WiaTurmanganumis~ sawesdebo kapitalis realobis<br />
analiziT SeiZleba gakeTdes Semdegi daskvna:<br />
ss `WiaTurmanganumis~ struqturuli qvedanayofebis mier Sedgenili<br />
ZiriTad saSualebaTa Rirebulebis Sefasebis aqtebi 1993 wlis 1 aprilis<br />
mdgomareobiT, gaangariSebulia uxeSi SecdomebiT, uzustod da normatiul<br />
moTxovnaTa gauTvaliswineblad, ramac arsebiTi gavlena moaxdina<br />
gaangariSebis Sedegebze. amasTan, am aqtebis safuZvelze gansazRvruli<br />
ZiriTad saSualebaTa narCeni Rirebuleba gamravlebuli iqna normativebiTa<br />
da instruqciebiT gauTvaliswinebel e.w. `teritoriul koeficientze~, ramac<br />
mniSvnelovnad gazarda ZiriTad saSualebaTa narCeni Rirebuleba.
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