ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
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indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
funqcionirebs, informacia gadasaxadebis<br />
Sesaxeb warmoadgineT<br />
daTiSulad, qveynebis mixedviT.<br />
organizaciam unda ganmartos,<br />
segmentaciis ra gansazRvreba<br />
gamoiyena.<br />
v) sazogadoebis sasargeblod gaRebuli<br />
investiciebi (saTemo investiciebi):<br />
• im sazogadoebis sasargeblod<br />
gaRebuli nebayofilobiTi<br />
Semowirulobebi da investiciebi,<br />
romelSic organizacia funqcionirebs,<br />
TUu beneficiarebs organizaciasTan<br />
araviTari kavSiri<br />
ara aqvT. es moicavs saqvelmoqmedo<br />
organizaciebisaTvis, arasamTavrobo<br />
organizaciebisa<br />
da kvleviTi institutebisaTvis<br />
gaRebul Semowirulobebs<br />
(Tu xsenebuli organizaciebi<br />
ar arian CarTulni angariSmgebeli<br />
organizaciis komerciul<br />
saqmianobasTan dakavSirebul<br />
kvlevebSi), aseve municipaluri<br />
infrastruqturis ganviTarebasa<br />
da eqspluataciaze gaRebul<br />
xarjebs (mag., rekreaciuli infrastruqtura<br />
– garTobisa da<br />
dasvenebis adgilebi da a. S.) da<br />
socialuri programebis uSualo<br />
dafinansebisaTvis gaRebul<br />
xarjebs (kulturuli da saganmanaTleblo<br />
RonisZiebebis CaTvliT).<br />
es Tanxa unda asaxavdes im<br />
realur xarjebs, romlebic organizaciam<br />
saangariSo periodSi<br />
gaswia da ara am periodisaTvis<br />
nakisr valdebulebebs.<br />
• infrastruqturaSi Cadebul<br />
investiciebTan dakavSirebiT aRsaniSnia,<br />
rom amgvari investiciebis<br />
jamuri Tanxa unda moicavdes<br />
rogorc kapitalur xarjebs, ise<br />
saqonlis SeZenaze da muSaxelis<br />
daqiravebaze gaweul xarjebs.<br />
mimdinare programebis an moqmedi<br />
obieqtebis/dawesebulebebis dafinansebis<br />
SemTxvevaSi (mag., organizacia<br />
afinansebs sazogadoebrivi<br />
moxmarebis obieqtebis yoveldRiur<br />
saqmianobas), investiciebis<br />
Tanxa unda moicavdes amgvar operaciul<br />
(mimdinare) xarjebs.<br />
• aq ar Sedis samarTlebriv da komerciul<br />
saqmianobaze gaweuli<br />
xarjebi, an investiciebi, romlebsac<br />
mxolod komerciuli<br />
miznebi aqvs. politikuri partiebisTvis<br />
gaRebuli Semowirulobebi<br />
am nawilSi unda SeitanoT,<br />
Tumca, ufro detalurad amgvari<br />
Semowirulobebi SO6-Si aisaxeba.<br />
• nebismieri infrastruqturuli<br />
investicia, romelic, upirveles<br />
yovlisa, organizaciis ZiriTad<br />
saqmianobas ukavSirdeba (mag., ma-<br />
Rarosken an qarxnisken mimavali<br />
gzis mSenebloba), an organizaciis<br />
saqmianobis xelSewyobas emsaxureba,<br />
am punqtSi ar aisaxeba.<br />
Tumca, am nawilSi unda asaxoT<br />
investiciebi iseT infrastruqturaSi,<br />
romelic organizaciis<br />
saqmianobas uSualod ar ukav-<br />
Sirdeba, magaliTad, Tu organizacia<br />
Tavisi TanamSromlebisa da<br />
maTi ojaxebisaTvis aaSenebs skolas<br />
an saavadmyofos<br />
3. ganmartebebi<br />
ar aris.<br />
4. informaciis mopoveba da dokumentireba<br />
am indikatorisTvis informacia SeiZleba<br />
moiZioT safinanso ganyofilebaSi,<br />
saxazino ganyofilebaSi an buRalteriaSi.<br />
5. damowmebis ZiriTadi wyaroebi<br />
• gamoiyeneT finansuri aRricxvis<br />
saerTaSoriso standarti 12<br />
_ saSemosavlo gadasaxadebis<br />
Taobaze; finansuri aRricxvis<br />
saerTaSoriso standarti 14 _<br />
segmentur angariSgebaze; finansuri<br />
aRricxvis saerTaSoriso standarti<br />
18 – Semosavlebze; finansuri<br />
aRricxvis saerTaSoriso standarti<br />
19 – TanamSromleTa daxmarebebsa da<br />
SeRavaTebze. 10<br />
10<br />
International Accounting Standard (IAS) 12 on Income Taxes, IAS 14 on segment <strong>Reporting</strong>, IAS 18 on Revenues, and IAS 19<br />
on Employee Benefits.<br />
versia 3.0<br />
7
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