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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geba an zarali.<br />
agreTve, gansakuTrebuli Semosavlis an xarjis saxiT ar unda<br />
iyos wardgenili muxlebi.<br />
aseTi moTxovna axal cvlilebebamde ar arsebobda. Cven ar<br />
migvaCnia marTebulad es cvlileba, radgan gansakuTrebul<br />
xarjebSi zogjer SieZleba didi odenobis jarimis xarjebic<br />
iyos, rac informaciis momxmareblisaTvis sainteresos warmoadgens.<br />
standartiT, sawarmom xarjebis klasifikacia unda moaxdinos<br />
maTi funqciuri daniSnulebis an ekonomikuri Sinaarsis<br />
mixedviT. warmoebis seqtoris sawarmoebma ( mrewveloba, soflis<br />
meurneoba, mSenebloba)unda gamoiyenon ekonomikri elementebis<br />
mixedviT xarjebis dajgufeba. momsaxurebis sferos sawarmoebma<br />
ki SeiZleba xarjebi daajgufon maTi funqciuri daniSnulebis<br />
mixedviT. Tu samrewvelo tipis sawarmoebi airCeven<br />
mogebazaralis angariSgebis wardgenas danaxarjTa funqciuri<br />
daniSnulebis meTodis safuZvelze, maSin ganmartebiT SeniSvnebSi<br />
unda gaxsnan informacia danaxarjTa elementebis ( masalis<br />
xarji, SromiTi xarji, cveTis xarji) Sesaxeb.<br />
angariSgeba sakuTar kapitalSi cvlilebebis Sesaxeb _<br />
unda Seicavdes Semdegi saxis informacias:saaqcio kaitalis<br />
sawyisi naSTi, rezervebi, gaunawilebeli mogeba, fuladi nakadebis<br />
hejireba, aqciebis gamoSveba, ukan gamosyiduli saku-<br />
Tari aqciebi, ucxouri qvedanayofis gadaangariSebiT warmoSobili<br />
sakurso sxvaobebi, sakuTar kapitalSi aRiarebuli wminda<br />
mogeba, dividendebi da saaqcio kapitalis saboloo naSTi.<br />
angariSgeba fuladi nakadebis Sesaxeb ganxilulia meSvide<br />
standartSi.<br />
finansuri angariSgebis ganmartebiT SeniSvnebSi sawarmom<br />
unda asaxos Semdegi informacia:<br />
• finansuri angariSgebis momzadebisaTvis arCeuli saaRricxvo<br />
politika;<br />
• fass-is moTxovnebiT gaTvaliswinebuli ganmartebiTi informacia,<br />
romelic uSualod ar aris wardgenili finansur angariSgebaSi;<br />
• damatebiTi informacia, romelic asaxuli ar aris uSualod<br />
finansur angariSgebaSi, magram aucilebelia sawarmos Sesaxeb<br />
informaciis samarTliani wardgenisaTvis.<br />
bass 2 _ sasaqonlomaterialuri faseulobebi _ adgens<br />
sasaqonlo materialuri faseulobebis aRricxvis wess. erTer-<br />
Ti mniSvnelovani sakiTxia materialuri maragebis TviTRirebulebis<br />
gansazRvra. sasaqonlo materialuri faseulobebi rogorc<br />
aqtivi, aRiricxeba manam, sanam cnobili ar gaxdeba masTan<br />
dakavSirebuli Semosavlebis miReba. standartSi aRwerilia sasaqonlomaterialuri<br />
faseulobebis TviTRirebulebis gansaz-<br />
Rvrisa da misi, Semdgom xarjebad aRiarebis, agreTve neto<br />
sarealizacio Rirebulebamde Camoweris praqtikuli rekomendaciebi.<br />
standartSi mocemulia agreTve sasaqonlo materialuri<br />
faseulobebis TviTRirebulebis gansazRvris wesebi.<br />
standarti Seexeba yvela saxis sasaqonlomaterilaur faseulobebis<br />
aRricxvis sakiTxebs, garda daumTavrebeli mSeneblobisa,<br />
finansuri instrumentebisa da soflis meurneobis<br />
produqciasTan dakavSirebuli biologiuri aqtivebisa.<br />
bass 7 _ fuladi nakadebis angariSgeba _ mzaddeba sakaso<br />
prinipis safuZvelze. masSi fuladi nakadebi dajgufebulia<br />
saoperacio, sainvesticio da safinanso saqmianobis Sesabamisad.<br />
fuladi nakadebi niSnavs sawarnoSi fuladi saxsrebisa da<br />
maTi ekvivalentebis Semosvlasa da gasvlas.<br />
fulad saxsrebSi igulisxmeba naRdi fuli da depozitebi<br />
moTxovnamde.<br />
fuladi saxsrebis ekvivalentebi aris moklevadiani, maRallikviduri<br />
investiciebi, romlebic daubrkoleblad gadaicvleba<br />
naRdi fulis winaswar cnobil odenobaze da maTi Rirebulebis<br />
Secvlis riski umniSvneloa.<br />
saoperacio saqmianoba aris sawamos ZiriTadi<br />
(maprofilebeli)da masTan dakavSirebuli saqmianoba, rogoricaa:<br />
• saqonlis gayidvidan da momsaxurebis gawevidan miRebuli<br />
fuladi saxsrebi;<br />
• roialtebidan, honorarebiddan, sakomisio gadasaxdelebidan<br />
sxva Semosavlebidan miRebuli fuladi saxsrebi;<br />
• saqonlisa da momsaxurebis momwodeblebisaTvis gadaxdili<br />
fuladi saxsrebi;<br />
• TanamSromlebisaTvis da maTi saxeliT gadaxdili fuladi<br />
saxsrebi;<br />
• sadazRvevo sawarmoebisaTvis sadazRvevo premiebiTa da<br />
pretenziebiT, anuitetebiTa da sxva sadazRvevo daxmarebebiT<br />
miRebuli da gadaxdili fuladi saxsrebi;<br />
• mogebis gadasaxadze gadaxdili fuladi saxsrebi;<br />
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