ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
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IP<br />
indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
• ganxorcielebuli Sefasebis<br />
Tanaxmad, programiT nakisr<br />
valdebulebaTa ra nawils dafaravs<br />
am mizniT gamoyofili aqtivebi;<br />
• rogor ganxorcielda es Sefaseba;<br />
• rodis ganxorcielda es Sefaseba.<br />
2.5 Tu sapensio valdebulebebis dafarva<br />
calke Seqmnili fondis meSveobiT<br />
srulad ver xerxdeba, aRwereT<br />
strategia (Tu aseTi strategia<br />
arsebobs), romelic damqiravebels<br />
SemuSavebuli aqvs am valdebulebaTa<br />
srulad dasafarad da miuTiTeT<br />
Sesabamisi vadebi, Tu es vadebi<br />
gansazRvrulia (anu rogor da ra<br />
droSi gegmavs menejmenti sapensio<br />
programiT nakisri valdebulebebis<br />
srulad dafarvas).<br />
2.6 miuTiTeT, xelfasis ra procents<br />
gaiRebs TanamSromeli an<br />
damqiravebeli sapensio fondisaTvis.<br />
2.7 miuTiTeT, rogoria sapensio<br />
programebSi organizaciis<br />
TanamSromelTa monawileobis xarisxi<br />
(mag., savaldebulo an nebayofilobiT<br />
programebSi monawileoba;<br />
regionalur an qveynis sapensio<br />
programebSi monawileoba; aseve,<br />
finansuri zegavlenis mqone sapensio<br />
programebSi monawileoba).<br />
teqnika gamoiyeneT, romelsac<br />
iyenebT organizaciis finansuri<br />
angariSebis momzadebisas. gaxsovdeT,<br />
rom sapesnio programa winaswar<br />
gansazRvruli pensiebiT warmoadgens<br />
`finansuri aRricxvis saerTaSoriso<br />
standartis” (IAS) 19-is nawils, Tumca<br />
es standarti gacilebiT met sakiTxs<br />
exeba.<br />
3. ganamartebebi<br />
sruli dafarva (Full coverage)<br />
rodesac sapensio programis aqtivebi<br />
srulad faravs an aWarbebs sapensio<br />
programiT gaTvaliswinebul<br />
valdebulebebs.<br />
4. informaciis mopoveba da dokumentireba<br />
informacia am indikatorisTvis SeiZleba<br />
moiZioT organizaciis safinanso<br />
ganyofilebaSi an buRalteriaSi.<br />
5. damowmebis ZiriTadi wyaroebi<br />
• finansuri aRricxvis saerTaSoriso<br />
standarti 19 “TanamSromelTa<br />
daxmarebebisa da SeRavaTebis<br />
Sesaxeb” 14 .<br />
2.8 sxvadasxva iurisdiqciebis<br />
farglebSi (mag., sxvadasxva qveynebSi)<br />
sxvadasxvagvari ganmartebebi da<br />
miTiTebebi arsebobs im meTodebTan<br />
dakavSirebiT, romlTa safuZvelze<br />
daiangariSeben, Tu ramdenad<br />
daifara sapesnio valdebulebebi.<br />
daangariSebisas daefuZneT qveyanaSi<br />
moqmed kanonebsa da meTodebs,<br />
xolo angariSSi warmoadgineT<br />
konsolidirebuli jamuri monacemebi.<br />
monacemTa konsolidaciisas igive<br />
14<br />
International Accounting Standard (IAS) 19 on Employee Benefits.<br />
10<br />
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