ekonomikuri indikatorebi (EC) - Global Reporting Initiative

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ekonomikuri indikatorebi (EC) - Global Reporting Initiative

IP

indikatorTa protokolebi: ekonomikuri indikatorebi (EC)

qoneba, infrastruqtura,

mowyobiloba) an aramaterialur

aqtivebs (inteleqtualuri

sakuTrebis ufleba, dizaini da

brendis saxelwodeba).

b) sawarmoo (operaciuli) xarjebi:

• angariSmgebeli organizaciis

mier masalis, produqciis

komponentebis, mowyobilobebisa

da momsaxurebis SesyidvisaTvis

organizaciis gareT naRdi

fuliT gadaxdili nebismieri

Tanxa. amaSi Sedis qira uZrav

qonebaze, licenziis mosakrebeli,

`mxardaWeris anazRaureba~ 9

(vinaidan maT calsaxa komerciuli

daniSnuleba aqvT), roialti,

kontraqtorebis anazRaureba,

muSakTa gadamzadebasTan

dakavSirebuli xarjebi (mowveuli

trenerebis SemTxvevaSi),

spectansacmeli muSakTaTvis da a.S.

g) TanamSromelTa xelfasebi da

daxmarebebi:

• mTliani saxelfaso fondi

moicavs TanamSromleTa

xelfasebs, TanamSromelTa

nacvlad organizaciis mier

gadaxdili saxelmwifo

gadasaxadebis CaTvliT

(TanamSromleTa saSemosavlo

gadasaxadebi, mosakreblebi,

umuSevrobis socialuri

fondebisTvis gadaxdili

gadasaxadebi). StatgareSe

daqiravebuli muSakebi, romlebic

organizaciisaTvis asruleben

raime samuSaos, rogorc wesi, aq

ar unda gaiTvaliswinoT. maTi

xelfasi unda aisaxos `mimdinare

xarjebis~ nawilSi, rogorc

momsaxurebaSi gadaxdili Tanxa.

• daxmarebebi moicavs standartul

daxmarebas (mag., sapensio,

sadazRvevo, samsaxurebrivi

transportiT sargeblobisa da

TanamSromelTa samedicino momsaxurebis

Tanxebi), an sxva saxis

daxmarebas, romelic muSaks gaeweva

_ es SeiZleba iyos biniT uzrunvelyofa/binis

qiris gadaxda,

uprocento sesxebi, sazogadoebrivi

transportiT sargeblobis

xarjebis dafarva, saswavlo

grantebi da samsaxuridan daTxovil

muSakTa kompensacia. aq ar

Sedis gadamzadebis xarjebi, spectansacmlis

an sxva samuSao aR-

Wurvilobis xarjebi, romlebic

uSualod muSakis saqmianobas

ukavSirdeba.

d) kapitalis momwodeblebisaTvis

gadaxdili Tanxebi:

• yvela kategoriis aqcionerTaTvis

gadaxdili dividendebi;

• kreditorebisTvis gadaxdili

sesxis procentebi;

• aq Semodis procentebi nebismieri

saxis kreditze an sesxze (ara

mxolod grZelvadian valze), aseve

privilegirebul aqcionerTa

dagvianebuli dividendebis

sauravebi.

e) saxelmwifosTvis gadaxdili Tanxebi:

• kompaniis yvela gadasaxadi

(saSemosavlo, mogebis, qonebis

da a.S.), da maTTan dakavSirebuli

jarimebi, gadaxdili adgilobriv,

erovnul Tu saerTaSoriso doneze.

aq ar unda Sevides gadavadebuli

gadasaxadebi, vinaidan maTi gadaxda

SeiZleba sulac ar moxdes. Tu

organizacia erTze met qveyanaSi

9

mxardaWeris anazRaureba (facilitation payments) – eTikuri TvalsazrisiT saeWvo gadasaxadi, romlis mizania

garkveuli momsaxurebis miRebis daCqareba an stimulireba. Cveulebriv, `mxardaWeris nazRaurebas~ ganasxvaveben

aSkara qrTamisa an korufciuli qmedebisagan. bevr qveyanaSi `mxardaWeris anazRaureba~ (anu garkveul

SemTxvevebSi mcire moculobis Tanxebis araoficialurad gadaxda) miRebuli praqtikaa da kanonieradac iTvleba.

kompanias, romelic ramdenime qveyanaSi saqmianobs, SeiZleba sakuTari qveynis kanonmdeblobiT ekrZalebodes

amgvari `mxardaWeris anazRaurebis~ gadaxda, Tumca is eTikur problemas waawydeba im qveynebSi saqmianobisas,

sadac `mxardaWeris anazRaurebis~ gadaxda miRebulia da biznesis warmoebis Semadgenel nawils warmoadgens

(mTargmn. SeniSvn.).

6

© 2000-2006 GRI

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