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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araformaluri praqtikis Secvla dauSvebel zians ayenebs mis<br />
urTierTobas momuSaveebTan.<br />
standarts Tan erTvis praqtikuli sailustracio magaliTebi<br />
momuSaveTa xelfasebis, daxmarebebis da premiebis gamoTvlebis<br />
Sesaxeb.<br />
bass 20 _ saxelmwifo grantebis buRaltruli aRricxva da<br />
saxelmwifo daxmarebis ganmartebiTi SeniSvnebi. _ ar exeba<br />
saxelmwifo grantebis finansur angariSgebaSi asaxvis specifikur<br />
problemebs; saxelmwifo daxmarebas, romelic sawarmos<br />
eZleva sxvadasxva privilegiis saxiT; saxelmwifos monawileobas<br />
sawarmos kapitalSi da saxelmwifo grantebs, romelebzec<br />
vrceldeba bass 41 _ `soflis meurneoba~.<br />
standartis gansazRvrebiT, saxelmwifo granti aris saxelmwifos<br />
mier gaweuli daxmareba sawarmosaTvis resursebis<br />
gadacemis saxiT, sawarmos sameurneo saqmianobasTan dakav-<br />
Sirebuli warsulSi Sesrulebuli an momavalSi Sesasrulebeli<br />
garkveuli pirobebis sanacvlod. aq ar igulisxmeba iseTi tipis<br />
saxelmwifo daxmarebebi, romelTa Rirebulebis dasabuTebuli<br />
gansazRvra SeuZlebelia, agreTve saxelmwifosTan dadebuli<br />
iseTi garigebebi, romlebic ar gansxvavdeba sawarmos Cveulebrivi<br />
komerciuli garigebebisagan.<br />
saxelmwifo grantis aRiareba ar xdeba manam, sanam sawarmos<br />
ar eqneba imis damajerebeli rwmuneba, rom daakmayofilebs<br />
grantis pirobebs da grants aucileblad miiRebs.<br />
arsebobs saxelmwifo grantebis aRiarebis ori midgoma:<br />
kapitalmeTodi da SemosavalmeTodi. kapitalmeTodis gamoyenebisas<br />
granti pirdapir aisaxeba sakuTar kapitalSi. SemosavalmeTodis<br />
dros granti aisaxeba Semosavlis saxiT, erTi an<br />
meti saangariSgebo periodis ganmavlobaSi.<br />
bass 21 _ ucxouri valutis kursis cvlilebebiT gamowveuli<br />
Sedegebi _ gamoiyeneba:<br />
• ucxouri valutiT warmoebuli operaciebisa da naSTebis<br />
aRricxvisaTvis, garda im warmoebuli instrumentebisa da naS-<br />
Tebisa, romlebic bass 39 _ ~finansuri instrumentebi~: aRiareba<br />
da Sefaseba~ _ moqmedebis sferoSi Sedis;<br />
• im ucxouri qvedanayofis saqmianobisa da finansuri mdgomareobis<br />
gadaasangriSeblad, romlebic sawarmoTa finansur angariSgebaSi<br />
CarTu.lia konsolidaciis, proporciuli konsolidaciisa<br />
da kapitalmeTodis gamoyenebiT;<br />
• sawarmos saqmianobis Sedegebisa da finansuri mdgomareo-<br />
bis, warsadgen valutaSi gadasaangariSeblad.<br />
ucxouri valutiT warmoebuli operaciebi Tavdapirvelad<br />
unda aisaxos samuSao valutiT, operaciis Sesrulebis dRisaTvis<br />
samuSao valutisa da mocemuli ucxour valutas Soris arsebuli<br />
spot savaluto kursis mixedviT.<br />
yoveli saangariSgebo periodis bolos:<br />
• ucxouri valutiT Sefasebuli fuladi sabalanso muxlebi<br />
unda gadaangariSdes saboloo savaluto kursis gamoyenebiT;<br />
• arafuladi sabalanso muxlebi, romelbic asaxulia<br />
ucxouri valutiT pirvandeli rirebulebis meTodiT, unda<br />
gadaangariSdes operaciis Sesrulebis TariRisaTvis arsebuli<br />
savaluto kursiT;<br />
• arafuladi sabalnso muxlebi, romlebic asaxulia ucxour<br />
valutaSi gansazRvruli realuri RirebulebiT, unda gadaangariSdes<br />
realuri Rirebulebis dadgenis dRisaTvis arsebuli<br />
savaluto kursiT.<br />
sakurso sxvaobebi, romlebic warmoiSoba fuladi muxlebis<br />
ganaRdebis an fuladi muxlebis gadaangariSebis dros unda<br />
aRiardes mogebazaralSi im saangariSgebo periodSi, rodesac<br />
warmoiSoba. xolo, is sakurso sxvaobebi, romlebic warmoiSoba<br />
ucxouri qvedanayofis individualur finansur angariSgebaSi<br />
neto investiciis Sefasebis dros, unda aRiardes sakuTari kapitalis<br />
calke komponentis saxiT.<br />
sawarmoebma TiToeuli wardgenili balansisaTvis aqtivebi<br />
da valdebulebebi unda gadaiangariSon balansis Sedgenis<br />
TariRisaTvisarsebuli saboloo savaluto kursiT;<br />
mogebisa da zarlis angariSgebisaTvis Semosavali da xarjebi<br />
unda gadaangariSdes operaciis TariRisaTvis arsebuli<br />
savaluto kursiT.<br />
savaluto kursi aris balansis Sedgenis TariRisaTvis arsebuli<br />
spot savaluto kursi, romelic aris savaluto kursi<br />
dauyovneblivi miwodebisaTvis.<br />
sakurso sxvaoba aris sxvaoba, romelic warmoiSoba erTi da<br />
imave raodenobis ucxouri savaluto erTeulis sxva valutaSi<br />
gadaangariSebis dros, gansxvavebuli gasacvleli savaluto<br />
kursebis gamoyenebis Sedegad.<br />
ucxouri qvedanayofi aris angariSvaldebuli sawarmos<br />
Svilobili sawarmo, mekavSire sawarmo, erToblivi saqmianoba<br />
an filiali, romlis saqmianoba dafuZnebulia da xorcieldeba<br />
sxva qveynis teritoriaeze an angariSvaldebuli sawarmos<br />
40 41
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