i z o l d a W i l a Z e
i z o l d a W i l a Z e
i z o l d a W i l a Z e
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nos Tavis Tavdapirvel fass-is Sesabamis balansSi da pirvel finansur<br />
angariSgebaSi warmodgenili yvela periodisaTvis. amas-<br />
Tan, sawarmom unda gamoiyenos fass-is axali versia da misi yvela<br />
aucilebeli moTxovna. Sesabamisad, moaxdens Zveli da axali<br />
moTxovnebis mixedviT Sefasebuli muxlebis Sejerebis cxrils.<br />
standarts Tan erTvis praqtikuli gamoTvlebis nimuSebi.<br />
fass 2 _ wilobrivi gadaxda _ Seexeba sawarmos mier Tavis<br />
angariSgebaSi wilobrivi gadaxdebis operaciebis aRricxvis<br />
meTodikas. rogorc cnobilia, sawarmoebi Tavis TanamSromlebs<br />
an sxva mxareebs Cuqnian aqciebs an gamoscems maT momwodebelTa<br />
valdebulebebis dafaris mizniT.<br />
fass 2 _ ayalibebs Sefasebis principebs da gansakuTrebul<br />
moTxovnebs wilobrivi gadaxdis sami tipis operaciisaTvis:<br />
1. kapitaliT gansazRvruli wilobrivi gadaxdis operaciebi,<br />
romlebiTac sawarmo produqcias an momsaxurebas iRebs,<br />
rogorc kompesacias sawarmos wilobrivi instrumentisaTvis<br />
(aqciebisa da aqciebis opcionebis CaTvliT). fass 2 ganmartavs,<br />
rom mocemul SemTxvevaSi, sawarmom miRebuli produqcia<br />
an momsaxureba da masTan dakavSirebuli kapitalis zrda unda<br />
Seafasos miRebuli produqciis realuri RirebulebiT, garda<br />
im SemTxvevisa, roca miRebuli aqtivis realuri Rirebulebis<br />
saomedod Sefaseba SeuZlebelia. aseT SemTxvevaSi sawarmos<br />
moeTxoveba Seafasos maTi Rirebuleba da Sesabamisi kapitalis<br />
zrda arapirdapir, gadacemuli wilobrivi instrumentis realuri<br />
Rirebulebis mixedviT.<br />
2. fuliT gansazRvruli wilobrivi gadaxdis operaciebi,<br />
romlebiTac sawarmo SeiZens produqcias an momsaxurebas,<br />
maTi momwodeblebisadmi valdebulebis warmoSobiT im<br />
odenobiT, romelic eyrdnoba sawarmos aqtivebis an sawarmos<br />
sxva wilobrivi instrumentis fass an Rirebulebas. mocemul<br />
SemTxvevaSi,sawarmom miRebuli produqcia da warmoSobili valdebuleba<br />
unda Seafasos realuri RirebulebiT. valdebulebis<br />
dafarvamde sawarmom xelaxla unda Seafasos valdebuleba<br />
yoveli saangariSgebo TariRisa da gadaxdis TariRisaTvis da<br />
nebismieri cvlileba asaxos am periodis mogebazaralSi.<br />
3. operaciebi, romlebiTac sawarmo produqcias an momsaxurebas<br />
iRebs an iZens da xelSekrulebis pirobebi uzrunvelyofs<br />
sawarmos an am produqciis (an momsaxurebis) momwodebels,<br />
operaciis gadaxdis arCevaniT – fuliT an wilobrivi<br />
instrumentisgamocemiT. am SemTxvevaSi sawarmos moeTxoveba<br />
am operaciis aRricxva rogorc fuliT gansazRvruli wilobrivi<br />
gadaxdis operaciisa.<br />
standartis ganmartebiT wilobrivi instrumenti aris<br />
xelSekruleba, romelic adasturebs sawarmos aqtivebis darCenil<br />
wils, yvela misi valdebulebis dafarvis Semdeg.<br />
standarts Tan axlavs interpretaciebi da daskvnebis<br />
safuZveli. motanilia miTiTebebi danergvaze da sailustracio<br />
magaliTebi<br />
fass 3 _ sawarmoTa gaerTianeba _ mTavari moTxovnebia:<br />
• sawarmoTa yvela gaerTianebis buRalltruli aRricxva<br />
unda moxdes SeZenis meTodis gamoyenebiT.<br />
• daSvebuli aRaraa wilebis gaerTianebis meTodi;<br />
• unda ganisazRvros myidveli sawarmo sawarmoTa gaerTianebaSi,<br />
missave farglebSi. myidveli aris gaerTianebaSi Semavali<br />
sameurneo erTeuli, romelic moipovebs kontrols sxva gaer-<br />
Tianebul sameureno erTeulebze an sawarmoebze;<br />
• myidvelma sawarmom gaerTianebis Rirebuleba unda Seafasos<br />
rogorc, SeZenil sawarmoze kontrolis mopovebis sanacvlod<br />
gamoSvebuli wilobrivi instrumentebis realuri Rirebulebebis<br />
erToblioba, gacvlis TariRisaTvis, damatebuli<br />
sawarmoTa gaerTianebasTan uSualod dakavSirebuli nebismieri<br />
danaxarjebi;<br />
• myidvelma sawarmom SeZenis TariRiT calke unda aRiaros<br />
SeZenili sawarmos identificirebadi aqtivebi, valdebulebebi<br />
da pirobiTi valdebulebebi, romlebic akmayofileben aRiarebis<br />
kriteriumebs.<br />
• sawarmoTa gaerTianebaSi SeZenili gudvili myidvelma<br />
sawarmom SeZenis dRidan unda aRiaros SeZenis aqtivis saxiT;<br />
• akrZalulia sawarmoTa gaerTianebaSi SeZenili gudvilis<br />
amortizacia da sanacvlod moiTxoveba gudvilis yovelwliuri<br />
Semowmeba gaufasurebis TvalsazrisiT, bass 36 _ `aqtivebis<br />
gaufasureba~ _ Sesabamisad, Tu Secvlili garemoebebi mianiSnebs,<br />
rom aqtivi SeiZleba gaufasurebuli iyos.<br />
fass 3 ganmartavs, rom gudvili aris momavali ekonomikuri<br />
sargebeli, romelic warmoiSoba iseTi aqtivebidan, romlebic<br />
individualurad ver ganisazRvreba da verc calke iqneba aRiarebuli.<br />
satandarts Tan axlavs sailustracio magaliTebi sawarmoTa<br />
gaerTianebebis Sesaxeb.<br />
fass 4 _ sadazRvevo xelSekrulebebi _ mocemuli stand-<br />
18 19
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