IFRS FS_BOG_Group_YE_2011_ENG_FIN georgian
IFRS FS_BOG_Group_YE_2011_ENG_FIN georgian
IFRS FS_BOG_Group_YE_2011_ENG_FIN georgian
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ss `saqarTvelos banki~ da Svilobili kompaniebi<br />
konsolidirebuli finansuri angariSgebis TandarTuli SeniSvnebi<br />
(aTas larSi)<br />
aqtivisa da valdebulebidan im operaciaSi, romelic ar aris sawarmoTa gaerTianeba da<br />
operaciis TariRisaTvis gavlenas ar iqoniebs saaRricxvo mogebasa Tu dasabegr mogebazaralze.<br />
gadavadebuli sagadasaxado aqtivi aisaxeba im pirobiT, Tu arsebobs albaToba dasabegri<br />
mogebisa, romliTac SesaZlebeli iqneba droebiTi gamoqviTvadi sxvaobebis dafarva.<br />
gadavadebuli sagadasaxado aqtivebi da valdebulebebi aRiricxeba sagadasaxado<br />
ganakveTebiT, romelTa gamoyenebac mosalodnelia aqtivis realizaciisa da<br />
valdebulebis dafarvis periodSi im ganakveTebze dayrdnobiT, romlebic dadginda<br />
balansis Sedgenis dRes.<br />
gadavadebuli mogebis gadasaxadi warmodgenilia droebiT sxvaobebze, romlebic<br />
warmoiSoba investiciebidan Svilobil kompaniebSi, mokavSire da erTobliv sawarmoebSi,<br />
garda im SemTxvevisa, rodesac SesaZloa gakontrolebul iqnas droebiTi sxvaobis<br />
Sebrunebis dro da axlo momavalSi Sebruneba ar aris mosalodneli.<br />
saqarTveloSi, ukrainaSi, belorusiasa da kviprosSi moqmedebs rigi saoperacio<br />
gadasaxadebisa, romlebic jgufis saqmianoabasTanaa dakavSirebuli. aRniSnuli<br />
gadasaxadebi CarTulia sxva saoperacio xarjebSi komponentis saxiT.<br />
sainvesticio qoneba<br />
jgufi flobs sainvesticio ZiriTad saSualebebs saijaro Semosavlisa an kapitalis<br />
zrdisaTvis. sainvesticio ZiriTadi saSualebebi Tavdapirvelad aRiricxeba<br />
TviTRirebulebiT, Semdgomi xarjebis CaTvliT. Tavdapirveli aRiarebis Semdgom,<br />
sainvesticio ZiriTadi saSualebebi aRiricxeba samarTliani RirebulebiT. sainvesticio<br />
ZiriTadi saSualebebis samarTliani Rirebulebis cvlilebidan warmoSobili mogeba an<br />
zarali CarTulia mogeba-zaralis konsolidirebul angariSgebaSi, rogorc<br />
“sainvesticio ZiriTadi saSualebebis gadafasebidan miRebuli mogeba Semosuloba.”<br />
ZiriTadi saSualebebi<br />
ZiriTadi saSualebebi aRricxulia sabalanso RirebulebiT garda yoveldRiuri<br />
momsaxurebis xarjebisa, rasac akldeba akumulirebuli cveTa da akumulirebuli<br />
gaufasurebis moculoba. amgvari Tanxa moicavs ZiriTadi saSualebebis Canacvlebis<br />
Rirebulebas, rodesac xarji warmoiSoba Tu aRiarebis kriteriumebi daculia. Senobanagebobebi<br />
Sefasebulia samarTliani RirebulebiT, gamoklebuli cveTa da gaufasurebis<br />
ganakeTi gadafasebis TariRis Semdgom.<br />
ZiriTadi saSualebebis sabalanso Rirebulebis gadaxedva xdeba gadafasebasTan<br />
mimarTebaSi, rodesac movlenebi an garemoebaTa cvlilebebi mianiSneben, rom sabalanso<br />
Rirebulebis aRdgena SesaZloa ver moxerxdes.<br />
Tavdapirvelad TviTRirebulebiT aRiarebis Semdgom, Senoba-nagebobebi aisaxeba<br />
gadafasebuli RirebulebiT, rac warmoadgens maT samarTlian Rirebulebas gadafasebis<br />
3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />
TariRisaTvis, gamoklebuli SemdgomSi akumulirebuli cveTisa da gaufasurebis xarji.<br />
Sefaseba xdeba sakmaod xSirad imisaTvis, raTa uzrunvelyofil iqnas faqti, rom<br />
gadafasebuli aqtivis samarTliani Rirebuleba arsebiTad ar gansxvavdeba misi<br />
sabalanso Rirebulebisgan.<br />
gadafasebis nebismieri metoba kreditdeba kapitalSi CarTuli ZiriTadi saSualebebis<br />
gadafasebis rezervze, garda im SemTxvevisa, rodesac xdeba uwin mogeba-zaralis<br />
konsolidirebul angariSgebaSi CarTuli aqtivis gadafasebisas misi moculobis klebis<br />
Sebruneba. am SemTxvevaSi, mateba aRiarebulia mogeba-zaralis konsolidirebul<br />
angariSgebaSi. gadafasebis deficiti aRiarebulia mogeba-zaralis konsolidirebul<br />
angariSgebaSi, garda im SemTxvevisa, rodesac deficiti pirdapir qviTavs imave aqtivze<br />
uwin aRiarebul matebas, da gamoiqviTeba ZiriTadi saSualebebis gadafasebis rezervidan.<br />
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