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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svopebi.<br />
standartis gansazRvrebiT, finanasuri instrumenti aris<br />
nebismieri xelSekruleba, romelic warmoSobs rogorc erTi<br />
sawarmos finansur aqtivs, aseve meore sawarmos finansur valdebulebebs<br />
an wilobriv instruments.<br />
finansuri aqtivi aris fuladi Tanxebi da sxva sawarmos<br />
wilobrivi instrumenti da saxelSekrulebo ufleba, sxva sawarmodan<br />
miiRos fuladi aqtivi.<br />
wilobrivi instrumenti aris nebismieri xelSekruleba,<br />
romelic adasturebs sawrmos aqtivebSi yvela misi valdebulebebis<br />
gamoqviTvis Semdeg darCenili wilis sakuTrebis uflebas.<br />
finansuri valdebuleba aris nebismieri valdebuleba, romelic<br />
aris:<br />
a. sawarmos saxelSekrulebo valdebuleba _ sxva sawarmos<br />
gadasces fuladi saxsrebi an sxva finansuri aqtivebi;<br />
b. xelSekruleba sxva sawarmosTan finansuri instrumentebis<br />
gacvlis Sesaxeb potenciurad araxelsayrel pirobeb-<br />
Si.<br />
standartis moTxovniT, emitentma balansSi unda aRiaros<br />
finansuri valdebulebebi da sakuTari kapitali xelSekrulebebis<br />
Sinaarsis Sesabamisad. ukan gamosyiduli wilobrivi instrumenti<br />
(ukan gamosyiduli sakuTari aqciebi) unda aRiardes<br />
pirdapir sakuTar kapitalSi.<br />
finansur instrumentebTan an mis romelime Semadgenel<br />
nawilTan dakavSirebuli procenti, dividendi, danakargebi da<br />
Semosulobebi, romlebic klasificirebulia finansur valdebulebad,<br />
mogebazaralis angariSgebaSi waredgineba rogorc<br />
xarji an Semosavali.<br />
sawarmom finansur angariSgebaSi agreTve unda aRweros<br />
finansuri riskis marTvis miznebi da politika, TiToeuli<br />
ZiriTadi tipis prognozirebuli garigebis hejirebis politikis<br />
aRweris CaTvliT, romelTaTvisac gamoiyeneba hejirebis<br />
buRaltruli aRricxva.<br />
standartSi gadmocemulia riskis saxeebi da maTi Sefasebis<br />
meTodebi da aqciebis gamoSveba-gayidvis praqtikuli magaliTebi.<br />
bass 33 _ Semosavali erT aqciaze _ gamoyenebul unda iqnas<br />
im sawarmoTa mier, romelTa Cveulebrivi aqciebi an potenciuri<br />
Cveulebrivi aqciebi sajarod iyideba an am aqciebis gamoSvebis<br />
procesSi arian sajaro fasiani qaRaldebis bazarze.<br />
standartis mizania daadginos erT aqciaze Semosavlis gamoTvlis<br />
principebi da Sesabamisi informaciis miwodebis pirobebi.<br />
sawarmoebma es informacia unda waradginon konsolidirebul<br />
angariSgebaSi. xolo im sawarmoebma, romelTa Cveulebrivi<br />
an potenciuri aqciebi ar iyideba sajaro fasiani qaRaldebis<br />
bazarze, maSin informacia erT aqciaze Semosavlis Sesaxeb axsnaganmartebebSi<br />
unda waradginos.<br />
standartis ganmartebiT, potenciuri Cveulebrivi aqcia<br />
aris iseTi finansuri instrumenti an sxva saxis xelSekruleba,<br />
romelmac SesaZloa mis mesakuTres Cveulebrivi aqciebis flobis<br />
ufleba misces.<br />
varantebi an ofcionebi aris iseTi finansuri instrumentebi,<br />
romelic mesakuTres Cveulebrivi aqciebis Sesyidvis uflebas<br />
aZlevs.<br />
erT aqciaze Semosavali gaangariSebuli unda iqnas Cveulebrivi<br />
aqciebis mflobelebisaTvis gankuTvnili periodis<br />
wminda mogebis gayofiT mimoqcevaSi myofi Cveulebrivi aqciebis<br />
saSualoSewonil raodenobaze.<br />
standarti ixilavs Semdeg maCveneblebs: gazaveba, antigazaveba,<br />
sabazo Semosavali erT aqciaze, ganzavebuli Semosavali<br />
erT aqciaze, mimoqcevaSi myofi Cveulebrivi aqciebis saSualo<br />
Sewonili raodenoba.<br />
sawarmom mogebzaralis angariSgebaSi unda waradginos informacia<br />
erT aqciaze ZiriTadi da ganzavebuli Semosavlebis<br />
Sesaxeb. wardgena unda moxdes maSinac ki, roca Tanxebi uaryofi-<br />
Tia (zarali erT aqciaze).<br />
standartSi ganxilulia praqtikuli magaliTebic.<br />
bass 34 _ Sualeduri finansuri angariSgeba _ ganmartavs,<br />
rom Sualeduri finansuri angariSgeba iseTi finansuri angariSgebaa,<br />
romelic moicavs ufro mokle periodis angariSgebas, vidre<br />
sruli finansuri welia.<br />
standartiT, sawarmom Sualeduri finansur angariSgebaSi<br />
igive saaRricxvo politika unda gamoiyenos, rasac iyenebs wliuri<br />
finansuri angariSgebis momzadebisaTvis. Sualeduri finansuri<br />
angariSgebis (kvartaluri, naxevarwliuri) gamoqveyneba<br />
fasiani qaRaldebis maregulirebeli organoebisa da safondo<br />
birJebis kanonieri moTxovniT evalebaT mxolodim sawarmoebs,<br />
romelTa fasiani qaRaldebi sajarod iyideba.<br />
bass 36 _ aqtivebis gaufasureba _ moiTxovs, rom sawarmom<br />
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