ekonomikuri indikatorebi (EC) - Global Reporting Initiative

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ekonomikuri indikatorebi (EC) - Global Reporting Initiative

indikatorTa protokolebi: ekonomikuri indikatorebi (EC)

IP

funqcionirebs, informacia gadasaxadebis

Sesaxeb warmoadgineT

daTiSulad, qveynebis mixedviT.

organizaciam unda ganmartos,

segmentaciis ra gansazRvreba

gamoiyena.

v) sazogadoebis sasargeblod gaRebuli

investiciebi (saTemo investiciebi):

• im sazogadoebis sasargeblod

gaRebuli nebayofilobiTi

Semowirulobebi da investiciebi,

romelSic organizacia funqcionirebs,

TUu beneficiarebs organizaciasTan

araviTari kavSiri

ara aqvT. es moicavs saqvelmoqmedo

organizaciebisaTvis, arasamTavrobo

organizaciebisa

da kvleviTi institutebisaTvis

gaRebul Semowirulobebs

(Tu xsenebuli organizaciebi

ar arian CarTulni angariSmgebeli

organizaciis komerciul

saqmianobasTan dakavSirebul

kvlevebSi), aseve municipaluri

infrastruqturis ganviTarebasa

da eqspluataciaze gaRebul

xarjebs (mag., rekreaciuli infrastruqtura

– garTobisa da

dasvenebis adgilebi da a. S.) da

socialuri programebis uSualo

dafinansebisaTvis gaRebul

xarjebs (kulturuli da saganmanaTleblo

RonisZiebebis CaTvliT).

es Tanxa unda asaxavdes im

realur xarjebs, romlebic organizaciam

saangariSo periodSi

gaswia da ara am periodisaTvis

nakisr valdebulebebs.

• infrastruqturaSi Cadebul

investiciebTan dakavSirebiT aRsaniSnia,

rom amgvari investiciebis

jamuri Tanxa unda moicavdes

rogorc kapitalur xarjebs, ise

saqonlis SeZenaze da muSaxelis

daqiravebaze gaweul xarjebs.

mimdinare programebis an moqmedi

obieqtebis/dawesebulebebis dafinansebis

SemTxvevaSi (mag., organizacia

afinansebs sazogadoebrivi

moxmarebis obieqtebis yoveldRiur

saqmianobas), investiciebis

Tanxa unda moicavdes amgvar operaciul

(mimdinare) xarjebs.

• aq ar Sedis samarTlebriv da komerciul

saqmianobaze gaweuli

xarjebi, an investiciebi, romlebsac

mxolod komerciuli

miznebi aqvs. politikuri partiebisTvis

gaRebuli Semowirulobebi

am nawilSi unda SeitanoT,

Tumca, ufro detalurad amgvari

Semowirulobebi SO6-Si aisaxeba.

• nebismieri infrastruqturuli

investicia, romelic, upirveles

yovlisa, organizaciis ZiriTad

saqmianobas ukavSirdeba (mag., ma-

Rarosken an qarxnisken mimavali

gzis mSenebloba), an organizaciis

saqmianobis xelSewyobas emsaxureba,

am punqtSi ar aisaxeba.

Tumca, am nawilSi unda asaxoT

investiciebi iseT infrastruqturaSi,

romelic organizaciis

saqmianobas uSualod ar ukav-

Sirdeba, magaliTad, Tu organizacia

Tavisi TanamSromlebisa da

maTi ojaxebisaTvis aaSenebs skolas

an saavadmyofos

3. ganmartebebi

ar aris.

4. informaciis mopoveba da dokumentireba

am indikatorisTvis informacia SeiZleba

moiZioT safinanso ganyofilebaSi,

saxazino ganyofilebaSi an buRalteriaSi.

5. damowmebis ZiriTadi wyaroebi

• gamoiyeneT finansuri aRricxvis

saerTaSoriso standarti 12

_ saSemosavlo gadasaxadebis

Taobaze; finansuri aRricxvis

saerTaSoriso standarti 14 _

segmentur angariSgebaze; finansuri

aRricxvis saerTaSoriso standarti

18 – Semosavlebze; finansuri

aRricxvis saerTaSoriso standarti

19 – TanamSromleTa daxmarebebsa da

SeRavaTebze. 10

10

International Accounting Standard (IAS) 12 on Income Taxes, IAS 14 on segment Reporting, IAS 18 on Revenues, and IAS 19

on Employee Benefits.

versia 3.0

7

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