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
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
istraciisa da sxva zednadebi xarjebi.<br />
bass 39 _ finansuri instrumentebi: aRiareba da Sefaseba<br />
_ ganmrtavs, rom sawarmo mxolod im SemTxvevaSi aRiarebs finansur<br />
aqtivsa da finansur valdebulebas, Tu sawarmo xdeba instrumentis<br />
sakontraqto pirobebis monawile.<br />
sawarmo wyvets finansuri aqtivis aRiarebas mxolod im Sem-<br />
TxvevaSi, rodesac: finansuri aqtividan misaRebi fuladi saxsrebis<br />
miRebis sakontraqto uflebebs vada gasdis an sawarmo<br />
gascems finansur aqtivs.<br />
sawarmo finansur aqtivs gadascems mxolod im SemTxvevaSi,Tu:<br />
gadascems finansuri aqtividan fuladi saxsrebis miRebis sakontraqto<br />
uflebebs an inarCunebs finansuri aqtividan fuladi<br />
saxsrebis miRebis sakontraqto uflebebs, magram aRiarebs sakontraqto<br />
valdebulebebs, gadauxados fuladi saxsrebi erT<br />
an met pirs.<br />
Tu sawarmo arc gadascems da arc inarCunebs mflobelobasTan<br />
dakavSirebul arsebiTad yvela risksa da sargebels gadacemul<br />
aqtivze da inarCunebs masze kontrols, igi ganagrZobs<br />
gadacemuli aqtivis aRiarebas masSi Tavisi monawileobis proporciulad.<br />
finansuri aqtivis Cveulebrivi yidva-gayidvis aRiareba an<br />
aRiarebis Sewyveta, unda moxdes garigebis dRis an ganaRdebis<br />
dRis mdgomareobiT.<br />
standarti sawarmos nebas rTavs nebismieri finansuri aqtivis<br />
Tu finansuri valdebulebis sawyisi aRiarebisas, isini miiCnios<br />
realuri RirebulebiT Sesafaseblad, xolo realuri Rirebulebis<br />
cvlilebebi aRiaros mogebaSi an zaralSi..<br />
bass 39-Si manamde arsebuli arCevanis SesaZlebloba, gasayidad<br />
arsebuli finansuri aqtivebidan miRebuli Semosuloba<br />
da zarali eRiarebina mogebaSi an zaralSi, gauqmebulia. aseTi<br />
SesaZleblobis arseboba saWiroebas aRar warmoadgens, imis<br />
gamo, rom standartSi Setanili Sesworebebis Tanaxmad, sawarmos<br />
ufleba aqvs realuri RirebulebiT Seafasos nebismieri finansuri<br />
aqtivi da finansuri valdebuleba, mogebasa da zaralSi<br />
aRiarebul SemosulobasTan da zaralTan erTad.<br />
sawarmom finansuri valdebuleba balansidan mxolod ma-<br />
Sin unda amoiRos, rodesac is Sesruldeba _ e.i. rodesac kontraqtiT<br />
gansazRvruli valdebuleba daifareba, gauqmdeba an<br />
vada gauva.<br />
gamsesxebelsa da msesxebels Soris gansxvavebuli pirobebis<br />
mqone savalo instrumentis gacvla ganxilul unda iqnes, rogorc<br />
Tavdapirveli finansuri instrumentis anulireba da axali<br />
finansuri valdebulebis aRiareba.<br />
gauqmebuli an sxva mxrisaTvis gadacemuli finansuri valdebulebebis<br />
sabalanso Rirebulebasa da gadaxdil Tanxas Soris<br />
(nebismieri gadacemuli arafuladi aqtivebisa Tu aRiarebuli<br />
valdebulebebis CaTvliT) sxvaoba unda aRiardes mogebasa an<br />
zaralSi.<br />
standarti adgens, rom gaufasurebis zarali unda aRiardes<br />
mxolod misi warmoSobis Semdeg. standarti agreTve gvTavazobs<br />
damatebiT miTiTebebs, romeli movlenebi gvaZlevs obieqtur<br />
monacemebs wilobriv instrumentebSi ganxorcielebuli investiciebis<br />
gaufasurebis Sesaxeb.<br />
aseve, standarti moiTxovs, rom gasayidad arsebuli wilobrivi<br />
instrumentebis gaufasureba ar SeiZleba aisaxos mogebaSi<br />
an zaralSi, e.i. realuri Rirebulebis nebismieri Semdgomi<br />
zrda unda aRiardes sakuTar kapitalSi.standartSi agreTve<br />
mocemulia hejirebis buRaltruli aRricxvis meTodika.<br />
bass 40 _ `sainvesticio qoneba~ _ gamoiyeneba sainvesticio<br />
qonebis aRiarebis, Rirebulebis gansazRvris da ganmartebiTi<br />
SeniSvnebis momzadebisaTvis.<br />
sainvesticio qoneba aris uZravi qoneba (miwa, Senobebi an<br />
orive erTad), romelsac floben (mesakuTre an moijare – finansuri<br />
ijaris pirobebSi) saijaro Semosavlebis miRebis an<br />
kapitalis Rirebulebis zrdis an orive mizniT, garda Semdegi<br />
miznebisa: gamoiyeneba saqonlis warmoebis, momsaxurebis gawevis<br />
an administraciuli miznebisaTvis an iyideba Cveulebrivi<br />
saqmianobis procesSi.<br />
standartis miTiTebiT, sainvesticio qoneba SeiZleba Sefasdes<br />
faqtiuri an realuri RirebulebiT. sawyis etapze sainvesticio<br />
qoneba unda Sefasdes TviTRirebulebiT. garigebis xarjebic<br />
CairTveba sawyis SefasebaSi.<br />
sainvesticio qonebis realurma Rirebulebam unda asaxos<br />
bazris is mdgomareoba, romelic arsebobs balansis Sedgenis<br />
TariRisaTvis.<br />
standarti agreTve ganmartavs, rom mesakuTris mier dakavebuli<br />
qoneba aris qoneba, romelsac floben (mesakuTre an moijare,<br />
finansuri ijaris pirobebSi) saqonlis warmoebis an miwodebis,<br />
momsaxurebis gawevis an administraciuli miznebisaTvis.<br />
qonebrivi interesi SeiZleba klasificirebul da aRiare-<br />
58 59
Change language