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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saaRricxvo politikis gamoyenebas im TariRis Semdeg, roca saa-<br />
Rricxvo politika Seicvala.<br />
sawarmos cvlileba saaRricxvo politikaSi mxolod im Sem-<br />
TxvevaSi SeuZlia, Tu igi moiTxoveba standartis an interpretaciebis<br />
mier da uzrunvelyofs angariSgebaSi ufro saimedo da<br />
Sesabamisi informaciis wardgenas.<br />
cvlilebebi saaRricxvo politikaSi unda aisaxos retrospeqtulad<br />
Sesabamisi aqtivebis, valdebulebebis da sakuTari<br />
kapitalis sabalanso RirebulebisaTvis, yvelaze adreuli periodisaTvis,<br />
roca cvlilebis gakeTeba praqtikulad SesaZlebelia.<br />
saaRricxvo SefasebaSi momxadari cvlilebis Sedegi aisaxeba<br />
im periodis mogebazaralSi, roca cvlileba moxda da Semdgom<br />
periodebSi, Tu igi momaval periodebze axdens gavlenas.<br />
saaRricxvo politikaSi momxadari cvlilebebis perspeqtiuli<br />
aRiareba niSnavs rom cvlileba exeba Semdgomi periodis movlenebs.<br />
xolo SefasebaSi cvlilebebi SeiZleba Seexos mimdinare<br />
wlisa da momavali periodis mogebazarals.<br />
mimdinare periodis Secdomebi manam unda Seswordes, sanam<br />
moxdeba finansuri angariSgebis wardgenisaTvis damtkiceba. Tu<br />
Secdomebi momaval saangariSgebo wels gamovlinda, maSin sawarmom<br />
gamovlenili Sedomebi retrospeqtulad unda Seasworos<br />
pirvelive SesaZlo angariSgebaSi. es SeiZleba ganxorcieldes<br />
Semdegi gzebiT:<br />
1. angariSgebis ganmeorebiT wardgena, romelSic Secdoma<br />
iqna daSvebuli;<br />
2. adreuli saangariSgebo periodis aqtivebis, valdebulebebisa<br />
da sakuTari kapitalis sawyisi naSTebis ganmeorebiTi<br />
wardgena.<br />
wina saangariSgebo periodis Secdoma unda Seswordes retrospeqtulad<br />
gadaangariSebis gziT, garda im SemTxvevisa,<br />
rodesac praqtikulad SeuZlebelia konkretuli periodisaTvis<br />
mikuTvnebuli gavlenis gansazRvra an Secdomis agregirebuli<br />
gavlenis dadgena. am ukanasknelis SemTxvevaSi sawarmom<br />
aqtivebi, valdebulbebi da sakuTari kapitalis sawyisi naSTebi<br />
unda gadaiangariSos pirvelive saangariSgebo periodisaTvis,<br />
romlisTvisac praqtikulad SesaZlebelia gadaangariSeba (es<br />
SeiZleba iyos mimdinare saangariSgebo periodic).<br />
saaRricxvo politikaSi cvlilebebis retrospeqtuli gamoyenebis<br />
Sedegad miRebuli koreqtirebis Tanxa dauSvebelia Cair-<br />
Tos mimdinare peridos mogeba-zaralSi.<br />
bass10 _ balansis Sedgenis TariRis Semdegi movlenebi _<br />
gansazRvravs rodis unda moaxdinos sawarmom Tavisi finansuri<br />
angariSgebis koreqtireba balansis Sedgenis TariRis Semdeg<br />
momxdari movlenebis gamo.<br />
balansis Sedgenis TariRis Semdegi movlenebi aris xelsayreli<br />
an araxelsayreli movlenebi romlebic xdeba balansis Sedgenis<br />
TariRis Semdeg im TariRamde rodesac nebadarTulia finansuri<br />
angariSgebis wardgena.<br />
sawarmom unda moaxdinos finansur angariSgebaSi aRiarebuli<br />
Tanxebis koreqtireba balansis Sedgenis TariRis Semdeg momxdari<br />
makoreqtirebeli movlenebis asaxvis mizniT.<br />
makoreqtirebeli movlena SeiZleba iyos balansis Sedgenis<br />
TariRis Semdeg sasamarTlo davis gadawyveta, informaciis miReba<br />
romelic miuTiTebs, rom aqtivi gaufasurebuli iyo balansis<br />
Sedgenis TariRisaTvis, klientis gakotreba, balansis Sedgenis<br />
TariRamde SeZenili aqtivebis TviTRirebulebis gansazRvra balansis<br />
Sedgenis TariRis Semdeg, mogebis ganawileba an sapremio<br />
gadaxdebis sididis gansazRvra balansis Sedgenis TariRis Semdeg,<br />
TaRliTobis an Secdomebis aRmoCena romelic adasturebs,<br />
rom finansuri angariSgeba arakoreqtuli iyo.<br />
aramakoreqtirebeli movlenebia: investiciebis sabazro<br />
Rirebulebis dacema balansis Sedgenis TariRis Semdeg, gaer-<br />
Tianebidan Svilobili sawarmos gasvla, aqtivebis eqpropriacia<br />
saxelmwifos mier, xanZris mier mowyobilobebis ganadgureba,<br />
didi cvlilebebi aqtivebis fasebSi an savaluto kursebSi, mniSvnelovani<br />
valdebulebebis an pirobiTi valdebulebebis aReba,<br />
cvlilebebi sagadasaxado ganakveTebSi, miSvnelovani sasamarTlo<br />
davis dawyeba.Tu es movlenebi imdenad arsebiTi aRmoCnda,<br />
rom gavlenas moaxdens finansuri angariSgebis momxmareblebis<br />
gadawyvetilebebze. maSin am movlenebis buneba axsnili unda iqnas<br />
ganmartebiT SeniSvnebSi.<br />
bass 11 _ samSeneblo kontraqtebi _ gamoiyeneba samSeneblo<br />
kontraqtebTan dakavSirebuli samuSaoebis menarde_ kontraqtoris<br />
finansur angariSgebaSi aRricxvisaTvis. standarti<br />
gansazRvravs kontraqtebTan dakavSirebuli amonagebisa da<br />
danaxarjebis aRricxvis wess. samSeneblo kontraqtebiT gaTvaliswinebuli<br />
samuSaoebis buneba iseTia, rom rogorc wesi<br />
maTi dawyebisa da damTavrebis TariRebi erTmaneTisagan TveebiTa<br />
da wlebiT arian daSorebuli. aqedan gamomdinare, samSene-<br />
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