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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ekonomikuri sargeblis Semcirebas. amdenad, vTvliT, rom xarjebi<br />
aris momavalSi ekonomikuri sargeblis miRebis mizniT,<br />
produqciis warmoebaze (an momsaxureobaze) daxarjuli materialuri,<br />
SromiTi da fuladi resursebis Rirebulebis<br />
jami.<br />
vinaidan, resursebSi ganivTebulia momavali ekonomikuri<br />
sargebeli, xarjebi am sargeblis miRebis (realizebis) gzaa.<br />
gaumrTleblad migvaCnia ekonomikuri cnebebis: `zaralisa~<br />
da `sawarmos xarjis~ gaigiveba.<br />
`struqturuli safuZvlebis~ Tanaxmad, finansuri angariSgebis<br />
elementebi aRiarebul unda iqnes maSin: Tu mosalodnelia<br />
maTi gamoyenebis Sedegad momavali ekonomikuri sargeblis miRreba<br />
da maTi saimedo Sefaseba SesaZlebelia. aRiareba gulisxmobs<br />
buRaltrul balansSi an mogeba-zaralis angariSgebaSi mocemuli<br />
muxlis sityvier da Tanxobriv asaxvas.<br />
finansuri angariSgebis ZiriTadi daSvebebia: daricxvis principi<br />
da warmoebis uwyvetoba (anu funqcionirebadi sawarmo).<br />
daricxvis meTodis Tanaxmad, sameurneo operaciebis Sedegebisa<br />
da sxva movlenebis aRiareba xdeba maTi moxdenisTanave,<br />
miuxedavad imisa miRebulia an gadaxdilia Tu ara fuli an misi<br />
ekvivalentebi. maSasadame, finansur angariSgebaSi mocemulia<br />
ara mxolod ukve ganaRdebuli, aramed momavalSi gasanaRdebeli<br />
valdebulebebi da moTxovnebi.<br />
funqcionirebadi sawamos anu warmoebis uwyvetobis principi<br />
gulisxmobs, rom sawarmo funqcionirebs da saqmianobas<br />
gaagrZelebs momavalSic. Tu sawarmos saqmianobis Sewyvetaa<br />
mosalodneli, maSin finansuri angariSgeba unda momzaddes Sefasebebis<br />
sxva safuZvelze.<br />
standartSi aRniSnulia, rom finansuri angariSgebis momzadebisas<br />
sawarmoTa umravlesoba iyenebs kapitalis finansuri<br />
SenarCunebis koncefcias. am koncefciis Tanxmad, kapitali<br />
rogorc investirebuli fuli an investirebuli msyidvelobiTi<br />
unari, gaigivebulia sawarmos neto aqtivebTan. kapitalis<br />
fizikuri koncefciis mixedviT ki, kapitali rogorc sawarmos<br />
saoperacio simZlavre, ganixileba sawarmos mwarmoeblurobis<br />
saxiT, romelic ganisazRvreba magaliTad, produqciis dRiuri<br />
gamomuSavebiT.<br />
kapitalis funansuri SenarCunebis koncefciis Tanxmad,<br />
sawarmos mier mogebis aRiareba xdeba mxolod im SemTxvevaSi,<br />
rodesac wminda aqtivebis fuladi Rirebuleba saangariSgebo<br />
periodis bolos, aRemateba wminda aqtivebis fulad Rirebulebas<br />
saangariSgebo periodis dasawyisiaTvis, romelic rCeba<br />
mocemul periodSi kapitalis yovelnairi gadanawilebisa da<br />
mesakuTreTa mier ganxorcielebiuli yovelgvari damatebiTi<br />
SenatanebisgamoqviTvis Semdeg. finansuri kapitalis SenarCuneba<br />
izomeba nominalur fulad erTeulebSi an mudmivi msyidvelobiTi<br />
unarianobiT.<br />
kapitalis fizikuri SenarCunebis koncefciis Tanxmad,<br />
sawarmos mier mogebis aRiareba xdeba mxolod im SemTxvevaSi,<br />
rodesac saangariSgebo periodis bolos sawarmos fizikuri<br />
mwarmoebluroba (an mimdinare simZlavre) aRemateba sawarmos<br />
mwarmoeblurobas saangariSgebo peridos dasawyisSi, romelic<br />
rCeba mocemul periodSi kapitalis yovelnairi gadanawilebisa<br />
da mesakuTreTa mier ganxorcielebuli yovelgvari damatebiTi<br />
Senatanebis gamoqviTvis Sedegad (muxli 104).<br />
Cveni azriT, sawarmos finansur angariSgebaSi orive koncefciaa<br />
asaxuli. buRaltrul balansSi asaxulia kapitalis<br />
finansuri SenarCunebis, mogeba-zaralis angariSgebaSi ki,<br />
fizikuri SenarCunebis koncefcia. ase rom, an erT an meore<br />
midgomas calk calke ver gamovyobT. am or koncefcias Soris<br />
arsebobs kavSiri da izolirebulad ar arseboben.<br />
fass 1 _ finansuri angariSgebis saerTaSoriso standartebis<br />
pirvelad gamoyeneba _ aregulirebssakiTxebs, roca<br />
sawarmo pirvelad gadadis fass-is gamoyenebaze. am standartis<br />
Tanaxmad, sawarmom, romelic amzadebs fass-is safuZvelze finansuri<br />
aRricxvis sawyis bazas, unda gaiTvaliswinos:<br />
• aRiaros yvela aqtivi da valdebuleba romelTa aRiarebac<br />
moiTxoveba fassiT;<br />
• ar aRiaros aqtivebad da valdebulebebad muxlebi, Tu fassiT<br />
ar daiSveba maTi gamoyeneba;<br />
• moaxdinos iseTi muxlebis xelaxali klasificireba,<br />
romelsac aRricxvis adrindeli saerTaSoriso standarti aRiarebda,<br />
rogorc erTi saxis aqtivis, valdebulebebis an saku-<br />
Tari kapitalis komponents.<br />
• fass gamoiyenos yvela aRiarebuli aqtivisa da valdebulebis<br />
Sesafaseblad.<br />
es standarti moiTxovs, rom sawarmom fass-ze gadasvlis<br />
TariRisaTvis unda moamzados Sesabamisi pirveli balansi, romelic<br />
aris fass-is Sesabamisi aRricxvis amosavali baza.<br />
sawarmom erTi da igive saaRricxvo politika unda gamoiye-<br />
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