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xmis uflebis armqone damkvirveblebi, romlebic mxolod ganxilvebSi monawileoben. bass sabWo gamoscems faiskis gadawyvetilebebis reziumes faiskis yoveli sxdomis damTavrebisTanave. igi qveyndeba bass sabWos vebgverdze. bass sabWo Tavis miznebs ZiriTadad axorcielebs fassis SemuSavebiTa da gamoqveynebiT. fassis SemuSavebis dros bass sab- Wo TanamSromlobs erovnuli standartebis SemmuSavebel organoebTan, raTa maqsimalur Serwymas miaRwios fassa da erovnul standartebs Soris. amJamad, finansuri angariSgebis saerTaSoriso standartebi (fass) ori nawilisagan Sedgeba. I. finansuri angariSgebis saerTaSoriso standartebi (fass), romelic xuTi standarts moicavs. II. buRaltruli aRricxvis saerTaSoriso standartebi (bass), romelic ormocdaerTamde standarts moicavs. fass–i adgens aRiarebis, Sefasebis, wardgenisa da ganmartebiTi informaciis asaxvis moTxovnebs, romelic exeba saerTo daniSnulebis finansuri angariSgebisaTvis mniSvnelovan operaciebsa da movlenebs. aseve, fass-Si zogjer gansazRvrulia debulebebi iseTi operaciebisa da movlenebisaTvis, romlebic umTavresad ama Tu im dargSi warmoiSoba. fassi gmosadegia komerciuli miznebis mqone iuridiuli pirebisaTvis da agreTve samTavrobo komerciuli iuridiuli pirebisTvisac. bass sabWo zog SemTxvevaSi konkretuli movlenebisa da operaciebisaTvis uSvebs gansxvavebuli midgomebis gamoyenebis uflebas. erT midgomas `sabaziso meTodi~ da meores _ `alternatiuli meTodi~ ewodeba. aRricxvasa da SefasebebSi alternativebis arCevanis ufleba sxvadasxava sawarmoTa finansuri angariSgebis maCveneblebs araSesadariss xdis. amitom, bass sabWos mizania, msgavsi movlenebisa da operaciebis aRricxvisa da angariSgebaSi warsadgenad daadginos msgavsi wesebi. Sesabamisad, bass sabWos ganzraxuli aqvs ar dauSvas arCevanis SesaZleblobebi saaRricxvo midgomebs Soris. aseve. igi xelaxla ganixilavs da momavalSic gaagrZlebs im operaciebisa da movlenebisganxilvas, romelTaTvisac bass-iT daSvebulia saaRricxvo midgomebis arCevanis ufleba, raTAa Seamciros amgvari arCevanis SesaZleblobebis ricxvi. finansuri angariSgebis interpretaciebis saerTaSoriso komiteti amzadebs fass-is interpretaciebs, raTa sawarmoebi uzrunvelyos avtoritetuli miTiTebebiT iseT sakiTxebze, romlebic azrTa sxvadasxvaobas iwvevs saxelmZRvanelo miTiTebebis ararsebobis gamo. fass-is SemuSavebis procedurebi moicavs Semdeg etapebs: • TanamSromlebs moeTxovebaT mocemul sakiTxTan dakavSirebuli yvela problemis identifikacia da ganxilva da agreTve, bass sabWos `struqturuli safuZvlebis~ gamoyenebis ganxilva mocemul sakiTxTan mimarTebaSi; • erovnuli buRaltruli aRricxvis moTxovnebisa da praqtikis ganxilva da erovnuli standartebis SemmuSavebel organoebTan problemebze msjeloba; • standartebis mrCevelTa sabWosTan konsultacia mocemuli sakiTxis bass sabWos dRis wesrigSi Setanis Taobaze; • mrCevelTa jgufis Seqmna bass sabWosaTvis mocemul proeqtTan dakavSirebiT rCevebis mosamzadeblad; • samuSao dokumentis gamoqveyneba sajaro ganxilvisaTvis; • bass sabWos minimum rva wevris mier damtkicebuli proeqtis gamoqveyneba sajaro ganxilvisaTvis, bass sabWos wevrebis gansxvavebul mosazrebebTan erTad; • gansaxilveli proeqtis farglebSi daskvnis safuZvlis gamoqveyneba; • gansaxilvel dokumentebsa da gansaxilvel proeqtebTan dakavSirebiT miRebuli komentarebis ganxilva; • imis ganxilva, sasurvelia Tu ara sajaro mosmenisa da adgilze testirebis Catareba. xolo, Tu amis gakeTeba saWirod CaiTvleba, aseTi sajaro ganxilvebis Catareba; • standartis damtkiceba bass sabWos minimum rva wevris mier da nebismieri gansxvavebuli mosazrebis CarTva standart- Si; • standartTan erTad daskvnis safuZvlis gamoqveyneba da sxva sakiTxTebTan erTad imis axsna, bass sabWos procedurebis ra etapebi iqna gavlili da standartebSi rogor aisaxa komentarebi. fass-is interpretaciebis SemuSaveba xorcieldeba buRaltrebTan, finansur analitikosebTan, finansuri angariSgebis gare momxmareblemTan, biznes-sazogadoebebTan, safondo birJebTan, maregulirebel da sakanonmdeblo organoebTan, swavlulebTan da msoflio masStabiT sxva dainteresebul pirebTan da organizaciebTan konsultaciebiT. 10 11
amrigad, buRaltruli aRricxvis standartebis saer- TaSoriso maregulirebeli organoebi sakiTxTa ganxilvis demokratiuli principebisa da profesionalizmis maRal xarisxis eyrdnoba. bass komiteti Tvlis, rom saerTaSoriso moTxovnebis gaTvaliswinebiT momzadebuli finansuri angariSgeba pasuxobs momxmarebelTa umravlesobis saerTo moTxovnilebebs. es gamowveulia imiT, rom finansuri angariSgebis TiTqmis yvela momxmarebeli ZiriTadad dainteresebulia Semdegi tipis ekonomikuri gadawyvetilebebiT: 1. gadawyvitos, rodis iyidos, daitovos an gayidos investirebuli kapitali; 2. Seafasos sawarmos xelmZRvanelebis saqminaoba da pasuxismgebloba; 3. Seafasos, SeuZlia Tu ara sawarmos, uzrunvelyos Tavisi muSakebi xelfasebiTa da sxva saxis daxmarebebiT; 4. Seafasos menejmentis xarisxi da angariSmgebloba; 5. gansazRvros sagadasaxado politika; 6. gansazRvros gasanawilebeli mogeba dividendebze; 7. moamzados da gamoiyenos erovnuli Semosavlis statistika; 8. daareguliros sawarmos saqmianoba. amave dros, bass komiteti aRiarebs, rom bass ar dgas erovnul kanonmdeblobaze maRla. calkeuli qveynebis mTavrobebs Sei- Zleba hqondeT gansxvavebuli moTxovnebi sakuTari interesebidan gamomdinare, ise, rom es cvlilebebi da damatebebi ar ewinaaRmdegebodes sazogadoebis romelime jgufis interesebs sxva jgufis interesebisaTvis upiratesobebis miniWebis xarjze. rogorc aRvniSneT, 2001 wlidan aRricxvis standartebs uwodes finansuri angariSgebis saerTaSoriso standartebi (fass), romelic ori nawilisagan Sedgeba: I. finansuri angariSgebis saerTaSoriso standartebi, romelSic Sedis: * struqturuli safuZvlebi * fass 1_ finansuri angariSgebis saerTaSoriso standartebis pirvelad gamoyeneba • fass 2 _ wilobrivi gadaxda • fass 3 _ sawarmoTa gaerTianeba • fass 4 _ sadazRvevo xelSekrulebebi • fass 5 _ gasayidad gamiznuli grZelvadiani aqtivebi da Sewyvetili operaciebi II. buRaltruli aRricxvis saerTaSoriso standartebi (bass), romelSic Sedis: • bass 1 _ finansuri angariSgebis wardgena • bass 2 _ sasaqonlomaterialuri faseulobebi • bass 7 _ fuladi saxsrebis moZraobis angariSgeba • bass 8 _ saaRricxvo politika, cvlilebebi saaRricxvo SefasebaSi da Secdomebi • bass 10 _ balansis Sedgenis Semdgomi TariRis Semdegi movlenebi • bass 11 _ samSeneblo kontraqtebi • bass 12 _ mogebidan gadasaxadebi • bass 14 _ angariSgebis wardgena segmentebis mixedviT • bass 16 _ ZiriTadi saSualebebi • bass 17 _ ijara • bass 18 _ amonagebi • bass 19 _ daqiravebul samuSaoTa gasamrjeloebi • bass 20 _ saxelmwifo grantebis buRaltruli aRricxva da saxelmwifo daxmarebis ganmartebiTi SeniSvnebi • bass 21 _ ucxouri valutis kursis cvlilebebiT gamowveuli Sedegebi • bass 22 _ sesxis sargeblobasTan dakavSirebuli danaxarjebi • bass 24 _ dakavSirebul mxareTa ganmartebiTi SeniSvnebi • bass 26 _ sapensio uzrunvelyofis programebis buRaltruli aRricxva da angariSgeba • bass 27 _ konsolidirebuli da individualuri finansur angariSgeba • bass 28 _ investiciebi mekavSire sawarmoebSi • bass 29 _ finansuri angariSgeba hiperinflaciuri ekonomikis pirobebSi • bass 30 _ bankebisa da analogiuri safinanso dawesebulebebis finansuri angariSgebis ganmartebiTi SeniSvnebi • bass 31 _ erTobliv saqmianobaSi monawileoba • bass 32 _ finansuri instrumentebi: ganmartebiTi SeniSvnebi da wardgena • bass 33 _ Semosavali aqciaze • bass 34 _ Sualeduri finansuri angariSgeba • bass 36 _ aqtivebis gaufasureba • bass 37 _ anaricxebi, pirobiTi valdebulebebi da pirobiTi 12 13
Page 1 and 2: i z o l d a W i l a Z e finansuri a
Page 3 and 4: Sesavali nebismieri samarTlebrivi f
Page 5: icxvis ocdaaTamde standarti. masSi
Page 9 and 10: ekonomikuri sargeblis Semcirebas. a
Page 11 and 12: arti pirvelad exeba sadazrvevo xelS
Page 13 and 14: zaralisa,romelic ukve aRiarebuli iy
Page 15 and 16: • komerciuli garigebebisa da sava
Page 17 and 18: lo samuSaoebis aRricxvis mTavari sa
Page 19 and 20: segmentis Semosavali aris iseTi Sem
Page 21 and 22: araformaluri praqtikis Secvla dauSv
Page 23 and 24: umaRles rangis xelmZRvanelobaSi igu
Page 25 and 26: nansuri angariSgeba, romelic wardge
Page 27 and 28: mxaris mier saxelSekrulebo SeTanxme
Page 29 and 30: grZelvadiani aqtivebi balansSi ar a
Page 31 and 32: ul iqnebs sainvesticio qonebis saxi
Page 33 and 34: struqturuli safuZvlebi ganmartavs,
Page 35 and 36: qmedebis anu sameurneo operacebis e
Page 37 and 38: li angariSi ras aRricxavs, gansxvav
Page 39 and 40: dividualur wignSi da kreditoruli da
Page 41 and 42: cxrili 1 .buRaltruli balansi 2008 3
Page 43 and 44: ogorc vxedavT, mogebazaralis angari
Page 45 and 46: TxvevaSi, uaxloes sam weliwadSi, sa
Page 47: Problematical gueshons of fi naccia

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