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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i, xelfasebi da fasebi dakavSirebulia fasebis indeqsebTan da<br />
inflaciis saerTo done sami wlis ganmavlobaSi aRwevs an aWarbebs<br />
100%s.<br />
amasTan, standarti exeba sawarmos finansur angariSgebas im<br />
saangariSgebo periodis dawyebis TariRidan, roca dadgindeba<br />
hiperinflaciis arseboba qveyanaSi, romlis valutaSic xdeba<br />
angariSgebis wardgena.<br />
standartis moTxovniT, balansis Tanxebi, romelic jer ar<br />
aris gadayvanili balansis Sedgenis TariRisaTvis arsebul zomis<br />
erTeulSi, unda Seswordes fasebis saerTo indeqsis gamoyenebiT.<br />
fuladi muxlebis koreqtireba ar xdeba, radgan isini ukve<br />
gamoxatulia balansis Sedgenis TariRisaTvis arsebul fulad<br />
erTeulebSi. fuladi muxlebi aris sawarmos gankargulebaSi<br />
myofi fuladi saxsrebi da fuladi nakadebis formiT gadasaxdeli<br />
da misaRebi muxlebi.<br />
indeqsirebuli obligaciebi da sesxebi unda Seswordes mocemuli<br />
xelSekrulebis safuZvelze, balansis Sedgenis TariRisaTvis<br />
gaunaRdebeli Tanxebis dasadgenad. es muxlebi gadaangariSebul<br />
balansSi Seitaneba koreqtirebuli TanxiT.<br />
yvela sxva aqtivi da valdebuleba iTvleba arafulad muxlad.<br />
zogierTi arafuladi muxli aisaxeba realuri TanxiT balansis<br />
Sedgenis TariRisaTvis, magaliTad, neto sarealizacio<br />
RirebulebiT an sabazro RirebulebiT _ ase, rom maTi gadaangariSeba<br />
ar xdeba. yvela sxva danarCeni arafuladi aqtivi da<br />
valdebuleba unda gadaangariSdes.<br />
winamdebare standarti agreTve moiTxovs, rom mogebisa da<br />
zaralis angariSgebis yvela muxli gamoisaxos balansis Sedgenis<br />
TariRisaTvis arsebul zomis erTeulebSi. amdenad, yvela<br />
Tanxa saWiroebs gadaangariSebas fasebis saerTo indeqsis cvlilebis<br />
gaTvaliswinebiT im TariRidan, rodesac moxda Semosavlebisa<br />
da xarjebis muxlebis Tavdapirveli asaxva finansur<br />
angariSgebaSi.<br />
aseve, winamdebare standarti moiTxovs, rom fuladi<br />
nakadebis angariSgebis yvela muxli gamosaxuli iyos balansis<br />
Sedgenis TariRisaTvis arsebul zomis erTeulebSi.<br />
iseTi konsolidirebuli finansuri angariSgebisaTvis,<br />
romelSic Sedis sxvadasxva saangariSgebo TariRiT momzadebuli<br />
finansuri angariSgeba, yvela muxli _ fuladic da arafuladic,<br />
formulirebul unda iqnes konsolidirebuli fi-<br />
nansuri angariSgebis Sedgenis TariRisaTvis arsebul zomis<br />
erTeulebSi.<br />
amrigad, finansuri angariSgebis gadaangariSeba, mocemuli<br />
standartis Sesabamisad, moiTxovs fasebis saerTo indeqsis gamoyenebas,<br />
romelic asaxavs saerTo msyidvelobiTunarianobaSi<br />
momxdar cvlilebebs. mizanSewonilia, rom yvela sawarmom, romlebic<br />
angariSgebas warmoadgenen erTi da imave qveynis ekonomikis<br />
valutiT, gamoiyenon erTi indeqsi.<br />
bass 30 _ bankebisa da analogiuri safinanso dawesebulebebis<br />
finansuri angariSgebis ganmartebiTi SeniSvnebi _<br />
gamoiyeneba rogorc bankis calkeuli finansuri angariSgebisaTvis,<br />
ise konsolidirebuli angariSgebisaTvis. bankis finansuri<br />
angariSgebis momxmareblebi dainteresebulni arian bankis<br />
likvidobiTa da gadaxdisunarianobiT, agreTve buRaltrul<br />
balanssa da balansgareSe muxlebSi aRiarebul aqtivebTan da<br />
valdebulebebTan dakavSirebuli riskebiT.<br />
bankma unda waradginos mogebisa da zaralis angariSgeba, sadac<br />
Semosavlebi da xarjebi dajgufebuli iqneba maTi xasiaTis<br />
mixedviT. dauSvebelia Semosavlebisa da xarjebis muxlebis<br />
urTierTgadafarva, garda im muxlebisa romelic dakavSirebulia<br />
hejirebasTan da roca arsebobs urTierTCaTvlis kanonieri<br />
ufleba.<br />
bankma finansuri angariSgebis axsnaganmartebiT SeniSvneSi<br />
unda asaxos aqtivebisa da vldebulebebis analizi, dajgufebuli<br />
dafarvis vadebis Sesabamisad, rasac safuZvlad daedeba<br />
balansis Sedgenis TariRisaTvis darCenili periodi, dafarvis<br />
saxelSekrulebo TariRamde.<br />
axsna-ganmartebiT SeniSvnebSi bankma agreTve unda asaxos<br />
saaRricxvo politika, romliTac ganisazRvreba saeWvo sesxebis<br />
da avansebis xarjebad aRiarebisa da maTi Camoweris safuZvlebi.<br />
calke unda iyos asaxuli zaralis is Tanxa, romelic gmowveulia<br />
uimedo sesxebis Camoweridan; agreTve anda aisaxos giravnobis<br />
qveS miRebuli faseulobebis Sesaxeb informacia da maTi<br />
xasiaTi; daubrunebadi valdebulebebi, potenciuri valdebulbebi<br />
da gauTvaliswinebeli movlenebi, warmoSobili arsebuli<br />
balansgareSe muxlebidan.<br />
bass 31 _ erTobliv saqmianobaSi monawileobis finansuri<br />
angariSgeba _ gamoiyeneba erTobliv saqmianobaSi monawileobis<br />
buRaltruli aRicxvisaTvis.<br />
erToblivi saqmianoba gulisxmobs ori an meti monawile<br />
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