ss “liberTi banki” da Svilobili kompaniebi
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<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong><br />

<strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgeba<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli<br />

saangariSgebo periodisaTvis<br />

winamdebare dokumenti warmoadgens Targmans inglisuri originali<strong>da</strong>n

<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgeba<br />

Sinaarsi<br />

Sualeduri konsolidirebuli finansuri angariSgebis mimoxilvis angariSi<br />

finansuri mdgomareobis Sualeduri konsolidirebuli angariSgeba............................................. 1<br />

mogeba-zaralis Sualeduri konsolidirebuli angariSgeba ................................................................ 2<br />

sruli Semosavlis Sualeduri konsolidirebuli angariSgeba ........................................................ 3<br />

kapitalSi cvlilebebis Sualeduri konsolidirebuli angariSgeba ............................................. 4<br />

fuladi nakadebis Sualeduri konsolidirebuli angariSgeba .......................................................... 5<br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

5. informacia segmentebis Sesaxeb .............................................................................................................. 30<br />

6. fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi ...................................................................................... 31<br />

7. moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT ............................................................................ 32<br />

8. warmoebuli finansuri instrumentebi ................................................................................................. 32<br />

9. klientebze gacemuli sesxebi .................................................................................................................. 33<br />

10. sainvesticio fasiani qaRaldebi ............................................................................................................ 35<br />

11. sainvesticio qoneba ....................................................................................................................................... 36<br />

12. ZiriTadi saSualebebi................................................................................................................................... 37<br />

13. aramaterialuri aqtivebi ............................................................................................................................ 38<br />

14. ga<strong>da</strong>saxadebi ....................................................................................................................................................... 39<br />

15. sxva aqtivebi <strong>da</strong> valdebulebebi ............................................................................................................ 42<br />

16. valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe .................................................................... 44<br />

17. valdebulebebi meanabreTa winaSe .......................................................................................................... 45<br />

18. kapitalSi pirobiTi monawileoba .......................................................................................................... 45<br />

19. kapitali ............................................................................................................................................................... 47<br />

20. pirobiTi valdebulebebi ............................................................................................................................ 49<br />

21. wmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n .................................................................. 51<br />

22. sxva Semosavali ............................................................................................................................................... 51<br />

23. TanamSromlebze gaweuli sxva saoperacio xarjebi ................................................................... 52<br />

24. riskebis marTva ................................................................................................................................................ 53<br />

25. finansuri instrumentebis samarTliani Rirebuleba .................................................................. 65<br />

26. aqtivebisa <strong>da</strong> valdebulebebis vadianobis analizi .................................................................... 67<br />

27. <strong>da</strong>kavSirebul mxareTa ganmartebiTi SeniSvnebi ............................................................................ 67<br />

28. kapitalis adekvaturoba .............................................................................................................................. 70<br />

29. angariSgebis TariRis Semdgomi movlenebi ....................................................................................... 71

Sualeduri konsolidirebuli finansuri angariSgebis mimoxilvis angariSi<br />

<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong>-s aqcionerebsa <strong>da</strong> direqtorTa sabWos<br />

Sesavali<br />

Cven CavatareT <strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong>-s <strong>da</strong> misi <strong>Svilobili</strong> <strong>kompaniebi</strong>s (erTad “jgufi”)<br />

Tan<strong>da</strong>rTuli konsolidirebuli finansuri angariSgebis mimoxilva 2011 wlis 30 ivnisis<br />

mdgomareobiT. kerZod ki 2011 wlis 30 ivnisiT <strong>da</strong>TariRebuli finansuri mdgomareobis<br />

Sualeduri konsolidirebuli angariSgebis <strong>da</strong> <strong>da</strong>kavSirebuli Sualeduri<br />

konsolidirebuli mogeba-zaralis, sruli Semosavlis, kapitalSi cvlilebebisa <strong>da</strong><br />

fuladi nakadebis angariSgebebis mimoxilva amave TariRiT <strong>da</strong>srulebuli eqvsTviani<br />

periodisaTvis, agreTve ganmartebiTi SeniSvnebis mimoxilva. xelmZRvaneloba<br />

pasuxismgebelia winamdebare Sualeduri konsolidirebuli finansuri angariSgebis<br />

finansuri angariSgebis saerTaSoriso stan<strong>da</strong>rtiebis (ba<strong>ss</strong> 34 - “Sualeduri finansuri<br />

angariSgeba”) Sesabamisad momzadebasa <strong>da</strong> samarTlian wardgenaze. Cven valdebulni varT,<br />

Cvens mier Catarebuli mimoxilvis safuZvelze gamovTqvaT mosazreba aRniSnul Sualedur<br />

konsolidirebul finansur angariSgebaze.<br />

mimoxilvis farglebi<br />

mimoxilvas vatarebdiT mimoxilvis saerTaSoriso stan<strong>da</strong>rtis 2410 - “sawarmos<br />

<strong>da</strong>moukidebeli auditoris mier Sualeduri finansuri informaciis mimoxilva”<br />

Sesabamisad. Sualeduri finansuri informaciis mimoxilva moicavs ZiriTa<strong>da</strong>d finansur<br />

<strong>da</strong> saaRricxvo sakiTxebze pasuxismgebel pirebTan <strong>da</strong>kavSirebul kvlevebs <strong>da</strong><br />

analitikuri Tu mimoxilvis sxva procedurebis misa<strong>da</strong>gebas. mimoxilvis moculoba<br />

gacilebiT mcirea, vidre auditis saerTaSoriso stan<strong>da</strong>rtebis Sesabamisad Catarebuli<br />

auditisa, amitom Cven ar mimogvixilavs yvela is mniSvnelovani sakiTxi, romelTa<br />

identificirebac moxdebo<strong>da</strong> auditis dros. Sesabamisad, Cven ar warmovadgenT auditis<br />

<strong>da</strong>skvnas.<br />

<strong>da</strong>skvna<br />

Cvens mimoxilvaze <strong>da</strong>yrdnobiT migvaCnia, rom Tan<strong>da</strong>rTuli Sualeduri finansuri<br />

angariSgeba yvela arsebiTi aspeqtis gaTvaliswinebiT momzadebulia ba<strong>ss</strong> 34-is<br />

Sesabamisad.<br />

23 seqtemberi, 2011 w.

<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgeba<br />

finansuri mdgomareobis Sualeduri konsolidirebuli angariSgeba<br />

2011 wlis 30 ivnisis mdgomareobiT<br />

(aTasi lari)<br />

SeniSvnebi<br />

30 ivnisi<br />

2011<br />

araaudireb<br />

uli<br />

31 dekemberi<br />

2010<br />

fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi<br />

fuli <strong>da</strong> fulis ekvivalentebi 6 118,763 139,271<br />

moTxovnebi sakredito <strong>da</strong>wesebulebebis<br />

mimarT 7 18,886 7,508<br />

klientebze gacemuli sesxebi 9 244,323 159,166<br />

sainvesticio fasiani qaRaldebi:<br />

- gasayi<strong>da</strong>d arsebuli 10 751 717<br />

- <strong>da</strong>farvis va<strong>da</strong>mde SenarCunebadi 10 95,881 83,860<br />

investiciebi mekavSire sawarmoebSi - -<br />

sainvesticio qoneba 11 22,250 21,115<br />

ZiriTadi saSualebebi 12 95,086 92,165<br />

materialuri aqtivebi 13 5,489 5,357<br />

mimdinare mogebis ga<strong>da</strong>saxadis aqtivebi 14 634 630<br />

ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadis aqtivebi 14 1,684 1,610<br />

winaswari ga<strong>da</strong>xdebi 8,335 5,614<br />

sxva aqtivebi 15 19,448 13,772<br />

sul aqtivebi 631,530 530,785<br />

valdebulebebi<br />

valdebulebebi sakredito <strong>da</strong>wesebulebebis<br />

winaSe 16 48,058 77,318<br />

valdebulebebi meanabreTa winaSe 17 494,997 385,445<br />

mimdinare mogebis ga<strong>da</strong>saxadis valdebulebebi 14 19 182<br />

rezervebi 15 190 69<br />

warmoebuli finansuri valdebulebebi 8 411 102<br />

kapitalSi pirobiTi monawileoba 18 19,143 19,150<br />

sxva valdebulebebi 15 16,527 13,909<br />

sul valdebulebebi 579,345 496,175<br />

kapitali 19<br />

saaqcio kapitali 31,899 28,858<br />

<strong>da</strong>matebiT Setanili kapitali 25,856 19,113<br />

gamosyiduli aqciebi - (3,371)<br />

akumulirebuli zaralebi (28,089) (32,692)<br />

sxva rezervebi 22,519 22,702<br />

sul kapitali 52,185 34,610<br />

sul kapitali <strong>da</strong> valdebulebebi 631,530 530,785<br />

xelmowerilia <strong>da</strong> neba<strong>da</strong>rTulia gamosacemad bankis direqtorTa sabWos mier:<br />

vladimer gurgeniZe<br />

zurab wulaia<br />

aRmasrulebeli Tavmjdomare <strong>da</strong><br />

generaluri direqtori<br />

finansuri direqtori<br />

20 seqtemberi, 2011 w.<br />

Tan<strong>da</strong>rTuli SeniSvnebi gv. 6-71 warmoadgens winamdebare finansuri angariSgebis ganuyofel nawils<br />

1

<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgeba<br />

mogeba-zaralis Sualeduri konsolidirebuli angariSgeba<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodisaTvis<br />

(aTasi lari)<br />

30 ivnisiT <strong>da</strong>srulebuli<br />

eqvsTviani periodisaTvis<br />

SeniSvnebi 2011 2010<br />

araaudirebuli<br />

saprocento Semosavali<br />

klientebze gacemuli sesxebi 34,734 18,569<br />

sainvesticio fasiani qaRaldebi 6,003 416<br />

moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT 1,253 410<br />

41,990 19,395<br />

saprocento xarji<br />

valdebulebebi meanabreTa winaSe (18,811) (10,186)<br />

valdebulebebi sakredito <strong>da</strong>wesebulebebis<br />

winaSe (2,315) (2,635)<br />

kapitalSi pirobiTi monawileoba (1,385) -<br />

sxva (14) (47)<br />

(22,525) (12,868)<br />

19,465 6,527<br />

wmin<strong>da</strong> saprocento Semosavali<br />

saprocento sargeblis mqone aqtivebis wmin<strong>da</strong><br />

9 (7,955) (4,173)<br />

gaufasurebis <strong>da</strong>naricxi<br />

wmin<strong>da</strong> saprocento Semosavali gaufasurebis<br />

Semdgom 11,510 2,354<br />

wmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong><br />

sakomisio<strong>da</strong>n 21 16,570 15,556<br />

wmin<strong>da</strong> mogeba/(zarali) ucxouri valuti<strong>da</strong>n:<br />

- vaWrobi<strong>da</strong>n 1,711 1,899<br />

- sakurso sxvaobebi<strong>da</strong>n (404) (57)<br />

mekavSire sawarmoebis zaralis wili - 60<br />

sxva Semosavali 22 1,857 2,440<br />

arasaprocento Semosavali 19,734 19,898<br />

TanamSromlebze gaweuli xarji 23 (14,141) (12,244)<br />

zogadi <strong>da</strong> administraciuli <strong>da</strong>naxarjebi 23 (8,096) (6,350)<br />

cveTa, amortizacia <strong>da</strong> gaufasureba 12, 13 (3,796) (2,680)<br />

sxva saoperacio xarjebi 23 (631) (290)<br />

sxva gaufasureba <strong>da</strong> rezervebi 15 (246) (1,542)<br />

arasaprocento xarji (26,910) (23,106)<br />

mogeba/(zarali) mogebis ga<strong>da</strong>saxadiT <strong>da</strong>begvramde 4,334 (854)<br />

mogebis ga<strong>da</strong>saxadis sargebeli 14 60 133<br />

periodis mogeba/(zarali) 4,394 (721)<br />

mogeba/(zarali) erT aqciaze: 19<br />

- sabazo mogeba/(zarali) erT aqciaze (mTliani<br />

Tanxa)<br />

- ganzavebuli mogeba/(zarali) erT aqciaze<br />

(mTliani Tanxa)<br />

0.0014 (0.0003)<br />

0.0014 (0.0003)<br />

Tan<strong>da</strong>rTuli SeniSvnebi gv. 6-71 warmoadgens winamdebare finansuri angariSgebis ganuyofel nawils<br />

2

<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgeba<br />

sruli Semosavlis Sualeduri konsolidirebuli angariSgeba<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodisaTvis<br />

(aTasi lari)<br />

30 ivnisiT <strong>da</strong>srulebuli<br />

eqvsTviani periodisaTvis<br />

SeniSvn<br />

ebi 2011 2010<br />

araaudirebuli<br />

periodis mogeba/(zarali) 4,394 (721)<br />

sxva sruli Semosavali<br />

ararealizebuli (zarali)/mogeba gasayi<strong>da</strong>d<br />

arsebuli fasiani qaRaldebi<strong>da</strong>n<br />

sxva sruli Semosavlis komponentebTan<br />

<strong>da</strong>kavSirebuli mogebis ga<strong>da</strong>saxadi<br />

19<br />

14, 19<br />

31 -<br />

(5) -<br />

periodis sxva sruli (zarali)/mogeba, wmin<strong>da</strong> 26 -<br />

periodis sxva sruli mogeba/(zarali) 4,420 (721)<br />

Tan<strong>da</strong>rTuli SeniSvnebi gv. 6-71 warmoadgens winamdebare finansuri angariSgebis ganuyofel nawils<br />

3

<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgeba<br />

kapitalSi cvlilebebis Sualeduri konsolidirebuli angariSgeba<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodisaTvis<br />

(aTasi lari)<br />

bankis aqcionerTaTvis gankuTvnili<br />

saaqcio<br />

kapitali<br />

<strong>da</strong>matebiT<br />

Setanili<br />

kapitali<br />

gamosyi<br />

duli<br />

aqciebi<br />

akumulirebu<br />

li zarali<br />

sxva<br />

rezervebi<br />

sul<br />

kapitali<br />

31 dekemberi, 2009 15,721 8,529 (347) (38,036) 23,357 9,224<br />

periodis mTliani sruli<br />

zarali<br />

- - - (721) - (721)<br />

ga<strong>da</strong>fasebis rezervis cveTa<br />

(SeniSvna 19)<br />

- - - 211 (211) -<br />

gayiduli aqtivebis<br />

ga<strong>da</strong>fasebis rezervis ga<strong>da</strong>cema<br />

- - - 130 (130) -<br />

saaqcio kapitalis gamoSveba<br />

(SeniSvna 19)<br />

13,137 8,979 - - - 22,116<br />

gamosyiduli aqciebis gayidva<br />

(SeniSvna 19)<br />

- - (3,860) - (3,860)<br />

gamosyiduli aqciebis gayidva<br />

(SeniSvna 19)<br />

- 1,116 347 - - 1,463<br />

2010 wlis 30 ivnisis<br />

mdgomareobiT (araaudirebuli)<br />

28,858 18,624 (3,860) (38,416) 23,016 28,222<br />

2010 wlis 31 dekembris<br />

mdgomareobiT 28,858 19,113 (3,371) (32,692) 22,702 34,610<br />

periodis mTliani sruli<br />

Semosavali - - - 4,394 26 4,420<br />

ga<strong>da</strong>fasebis rezervis cveTa<br />

(SeniSvna 19) - - - 209 (209) -<br />

saaqcio kapitalis gamoSveba<br />

(SeniSvna 19) 3,041 6,743 - - - 9,784<br />

saaqcio kapitalis gayidva<br />

(SeniSvna 19) - - 3,371 - - 3,371<br />

2010 wlis 30 ivnisis<br />

mdgomareobiT (araaudirebuli) 31,899 25,856 - (28,089) 22,519 52,185

<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgeba<br />

fuladi nakadebis Sualeduri konsolidirebuli angariSgeba<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodisaTvis<br />

(aTas larSi)<br />

fuladi nakadebi saoperacio saqmianobi<strong>da</strong>n<br />

30 ivnisiT <strong>da</strong>srulebuli<br />

eqvsTviani periodisaTvis<br />

SeniSvnebi 2011 2010<br />

araaudirebuli<br />

miRebuli procenti 36,498 19,818<br />

ga<strong>da</strong>xdili procenti (21,790) (12,022)<br />

miRebuli gasamrjelo <strong>da</strong> sakomisio 19,154 15,243<br />

ga<strong>da</strong>xdili gasamrjelo <strong>da</strong> sakomisio (2,456) (1,155)<br />

ucxour valutebSi ganxorcielebuli operaciebi<strong>da</strong>n<br />

realizebuli wmin<strong>da</strong> mogeba 2,020 1,899<br />

Camowerili aqtivebis aRdgena 9, 15 12 444<br />

sxva miRebuli Semosavali 1,857 2,440<br />

TanamSromlebze gaweuli xarjebi (14,316) (11,572)<br />

zogadi, administraciuli <strong>da</strong> sxva saoperacio <strong>da</strong>naxarjebi (8,025) (6,679)<br />

fuladi nakadebi saoperacio saqmianobi<strong>da</strong>n saoperacio<br />

aqtivebsa <strong>da</strong> valdebulebebSi cvlilebebamde 12,954 8,416<br />

saoperacio aqtivebis wmin<strong>da</strong> (zr<strong>da</strong>)/kleba<br />

moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT (11,374) (1,555)<br />

klientebze gacemuli sesxebi (91,874) (48,193)<br />

sxva aqtivebi (12,416) (7,787)<br />

saoperacio valdebulebebis wmin<strong>da</strong> zr<strong>da</strong>/(kleba)<br />

valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe (28,770) (38,216)<br />

valdebulebebi meanabreTa winaSe 114,006 113,809<br />

sxva valdebulebebi 2,659 (1,304)<br />

wmin<strong>da</strong> fuladi nakadebi saoperacio (saqmianobaSi<br />

gamoyenebuli)/saqmianobi<strong>da</strong>n mogebis ga<strong>da</strong>saxadiT <strong>da</strong>begvramde (14,815) 25,170<br />

mogebis ga<strong>da</strong>saxadi (182) -<br />

wmin<strong>da</strong> naRdi fuli saoperacio (saqmianobaSi gamoyenebuli)/<br />

saqmianobi<strong>da</strong>n (14,997) 25,170<br />

fuladi nakadebi sainvesticio saqmianobi<strong>da</strong>n<br />

mekavSire sawarmodebisa <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>s<br />

gasxvisebi<strong>da</strong>n miRebuli Semosavali 18 -<br />

sainvesticio fasiani qaRaldebis SeZena (56,682) (34,922)<br />

sainvesticio fasiani qaRaldebis <strong>da</strong>farvi<strong>da</strong>n miRebuli<br />

Semosavali 46,930 2,000<br />

ZiriTadi saSualebebis SeZena (4,720) (6,159)<br />

ZiriTadi saSualebebis gayidvi<strong>da</strong>n miRebuli Semosavali 10 -<br />

sainvesticio saqmianobaSi gamoyenebuli wmin<strong>da</strong> naRdi fuli (14,444) (39,081)<br />

fuladi nakadebi safinanso saqmianobi<strong>da</strong>n 19<br />

saaqcio kapitalis gamoSvebi<strong>da</strong>n miRebuli Semosavali 9,781 19,372<br />

saaqcio kapitalis gayidvi<strong>da</strong>n miRebuli Semosavali 3,371 347<br />

wmin<strong>da</strong> naRdi fuli safinanso saqmianobi<strong>da</strong>n 13,152 19,719<br />

savaluto kursis cvlilebis gavlena fulsa <strong>da</strong>fuladi<br />

saxsrebis ekvivalentebze<br />

(4,219) 3,422<br />

fulisa <strong>da</strong> fuladi saxsrebis ekvivalentebis wmin<strong>da</strong><br />

(kleba)/zr<strong>da</strong> (20,508) 9,230<br />

fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi, periodis <strong>da</strong>sawyisi 6 139,271 108,563<br />

fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi, periodis bolo 6 118,763 117,793<br />

Tan<strong>da</strong>rTuli SeniSvnebi gv. 6-71 warmoadgens winamdebare finansuri angariSgebis ganuyofel nawils<br />

5

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

ZiriTadi saqmianoba<br />

<strong>ss</strong> liberTi banki (SemdegSi “<strong>banki”</strong>) aris yofili saxelmwifo bankis, agromrewvbankis<br />

safuZvelze Camoyalibebuli saaqcio sazogadoeba. 1993 wlis 14 apriliT <strong>da</strong>TariRebuli<br />

saqarTvelos respublikis ministrTa kabinetis #288 <strong>da</strong>dgenilebis <strong>da</strong> 1994 wlis 28 maisiT<br />

<strong>da</strong>TariRebuli saqarTvelos prezidentis brZanebis safuZvelze saxelmwifo sakuTrebaSi<br />

arsebuli bankebisa <strong>da</strong> sawarmoebis organizaciuli forma gar<strong>da</strong>iqmna saaqcio<br />

sazogadoebebad. banki saqmianobas axorcielebs saqarTvelos erovnuli bankis (SemdegSi<br />

“seb”), saqarTvelos centraluri bankis mier 1993 wlis 10 Tebervals gacemuli zogadi<br />

sabanko licenziis safuZvelze, aseve ucxour valutaSi saqmianobis gansaxorcieleblad<br />

saWiro licenziebis safuZvelze.<br />

banki iRebs depozitebs mosaxleobisgan <strong>da</strong> gascems sesxebs, axorcielebs fulad<br />

ga<strong>da</strong>ricxvebs saqarTveloSi <strong>da</strong> sazRvargareT, awarmoebs savaluto gacvliT operaciebs <strong>da</strong><br />

Tavis komerciul <strong>da</strong> individualur klientebs sTavazobs komerciul<strong>da</strong> sabrokero<br />

momsaxurebebs. misi saTao ofisi mdebareobs TbilisSi, saqarTveloSi <strong>da</strong> 2011 wlis 30<br />

ivnisis mdgomareobiT aqvs 253 (30 ivnisi 2010: 181) filiali <strong>da</strong> servis centri, romlebic<br />

saqmianobas axorcieleben saqarTveloSi. bankis iuridiuli misamarTia saqarTvelo, 0162<br />

Tbilisi, WavWavaZis gamziri #74.<br />

2011 wlis 30 ivnisis mdgomareobiT bankis aqcionerTa struqtura mocemulia cxrilSi<br />

qvemoT:<br />

30 ivnisi, 2011 31 dekemberi, 2010<br />

sakuTrebis wili, sakuTrebis wili,<br />

aqcioneri<br />

%<br />

%<br />

Sps liberTi kapitali 69.61% 77.34%<br />

BNY Mellon (nominaluri mflobeli) 15.46% -%<br />

Stichting Liberty ESOP* 5.04% 5.61%<br />

bi ji kapitali (nominaluri mflobeli) 1.14% 1.43%<br />

sxva aqcionerebi (romlebic individualurad floben<br />

gamosyiduli aqciebis 1%-s)<br />

8.75% 15.62%<br />

sul 100.00% 100.00%<br />

*ga<strong>da</strong>vadebuli ga<strong>da</strong>xdis principiT gayiduli aqciebi Stichting Liberty ESOP-sTvis, romelic warmoadgens aqciebze<br />

<strong>da</strong>fuZnebuli kompensaciis programis wevrs. (SeniSvna 19).<br />

banki warmoadgens jgufis (SemdgomSi “jgufi”) mSobel kompanias, romelic moicavs<br />

finansur angariSgebaSi konsolidirebul Semdeg sawarmoebs:<br />

bankis pir<strong>da</strong>piri <strong>da</strong> arapir<strong>da</strong>piri<br />

<strong>da</strong>arsebis sakuTrebis wili<br />

saxeli adgili 30 ivnisi, 2011 31 dekemberi, 2010 <strong>da</strong>arsebis TariRi saqmianoba<br />

Sps liberTi siqiuriTiz saqarTvelo 100% 100%<br />

Sps smarteqsi saqarTvelo 100% 100%<br />

Sps “Bus Stop” (a) saqarTvelo 100% 100%<br />

Sps rusTavis centraluri<br />

salaro saqarTvelo 100% 100%<br />

Sps saqqalaqmSenproeqti (b) saqarTvelo 100% 100%<br />

2 seqtemberi,<br />

2009<br />

5 ianvari, 2009<br />

27 agvisto, 2009<br />

fasiani<br />

qaRaldebiT<br />

vaWroba/dileri<br />

safosto<br />

momsaxureba<br />

gare sareklamo<br />

momsaxureba<br />

uZravi qoneba/ar<br />

aris moqmedi<br />

16 Tebervali<br />

2004<br />

4 seqtemberi,<br />

2009 uZravi qoneba<br />

(a) 73.4% -s pir<strong>da</strong>pir flobs banki, xolo 26.6% -s banki flobs arapir<strong>da</strong>pir, Sps <strong>“liberTi</strong><br />

siqiuriTiz”-is meSveobiT<br />

(b) gasxvisebul iqna bankis mier 2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis<br />

manZilze.<br />

jgufis kapitalis did nawils ZiriTa<strong>da</strong>d flobs <strong>da</strong> akontrolebs rumineTis moqalaqe,<br />

<strong>da</strong>n konstaCe patrisiu.<br />

6

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

Sedgenis safuZveli<br />

zogadi informacia<br />

winamdebare Sualeduri konsolidirebuli finansuri angariSgeba 2011 wlis 30 ivnisiT<br />

<strong>da</strong>srulebuli eqvsTviani periodis mdgomareobiT momzadebul iqna finansuri angariSgebis<br />

saerTaSoriso stan<strong>da</strong>rtebis (ba<strong>ss</strong> 34 - “Sualeduri finansuri angariSgeba”) Sesabamisad.<br />

banki <strong>da</strong> misi <strong>Svilobili</strong> <strong>kompaniebi</strong> buRaltrul aRricxvas awarmoeben fa<strong>ss</strong>-is<br />

Sesabamisad. winamdebare konsolidirebuli finansuri angariSgeba momzad<strong>da</strong> bankisa <strong>da</strong><br />

misi <strong>Svilobili</strong> <strong>kompaniebi</strong>s buRaltruli Canawerebis safuZvelze.<br />

konsolidirebuli finansuri angariSgeba momzadebulia istoriuli RirebulebiT, gar<strong>da</strong><br />

im SemTxvevebisa, romlebic ganmartebulia buRaltruli aRricxvis politikaSi qvemoT.<br />

winamdebare konsolidirebuli finansuri angariSgeba warmodgenilia aTas larSi, TiTo<br />

aqciis Rirebulebis gar<strong>da</strong> <strong>da</strong> Tu sxvagvarad ar aris gansazRvruli. bankis <strong>da</strong> misi<br />

<strong>Svilobili</strong> <strong>kompaniebi</strong>s saoperacio valutaa lari.<br />

saaRricxvo politikis mimoxilva<br />

cvlilebebi saaRricxvo politikaSi<br />

2011 wlis 30 ivnisamde eqvsTviani periodis ganmavlobaSi jgufma miiRo Semdegi axali fa<strong>ss</strong><br />

<strong>da</strong> faiski <strong>da</strong> maTi cvlilebebi. ZiriTadi cvlilebebis Sedegebi ixileT qvemoT:<br />

ba<strong>ss</strong> 32-is “finansuri instrumentebi: wardgena” cvlilebebi: uflebebis klasifikacia<br />

2009 wlis oqtomberSi, ba<strong>ss</strong>s-m gamosca ba<strong>ss</strong> 32-is cvlileba. sawarmoebze aRniSnuli<br />

cvlileba vrceldeba 2010 wlis 1 Tebervals an mis Semdgom <strong>da</strong>wyebuli wliuri<br />

periodebisaTvis. <strong>da</strong>saSvebia ufro adreuli miRebac. cvlileba akoreqtirebs finansuri<br />

valdebulebis ganmartebas ba<strong>ss</strong> 32-Si uflebebis klasificirebis mizniT <strong>da</strong> ganmartavs rig<br />

ofcionebsa <strong>da</strong> garantiebs, rogorc kapitalis instrumentebs. aRniSnuli ZalaSia, Tu<br />

uflebebi miniWebul iqna sawarmos arawarmoebuli kapitalis instrumentebis analogiuri<br />

klasis yvela mflobelisaTvis proporciuli wesiT, amgvari instrumentebis fiqsirebuli<br />

raodenobis fiqsirebul Tanxad Sesasyi<strong>da</strong>d nebismier valutaSi. jgufi ar elis, rom<br />

aRniSnul cvlilebas gavlena eqneba jgufis konsolidirebul finansur angariSgebaze.<br />

faisk 14 “minimaluri <strong>da</strong>finansebis moTxovnis winaswari <strong>da</strong>farva (koreqtirebuli)”<br />

ZalaSia 2011 wlis 1 ianvris Semdgom <strong>da</strong>wyebuli wliuri periodebisaTvis. faisk 14<br />

<strong>da</strong>matebiT ganmartavs wmin<strong>da</strong> sapensio aqtivis aRdgeniTi Rirebulebis Sefasebas.<br />

cvlilebiT sawarmosTvis <strong>da</strong>saSvebia aqtivad moiazros minimaluri <strong>da</strong>finansebis moTxovnis<br />

winaswari <strong>da</strong>farva. cvlileba retrospeqtiulad exeba finansuri angariSgebis yvelaze<br />

adreul periods, sa<strong>da</strong>c sawarmom gamoiyena piveladi interpretacia.<br />

sawarmom un<strong>da</strong> gansazRvros, <strong>da</strong>sWirdeba Tu ara winaswar <strong>da</strong>farvas ga<strong>da</strong>faseba, im<br />

gavlenasTan mimarTebaSi, romelic mas sapensio aqtivebis aRdgenis unarze eqneba.<br />

sawarmoebs, romlebic iyeneben koridoruli midgomas aqtuaruli mogebis <strong>da</strong> zaralis<br />

aRiarebis mizniT, aseve <strong>da</strong>sWirdebaT im urTierTqmedebis gaTvaliswineba, romelic iqmneba<br />

koridorisa <strong>da</strong> gegmiuri aqtivis aRdenis unaris Soris. faisk 14-s ar mouxdenia gavlna<br />

jgufis konsolidirebul finansur angariSgebaze.<br />

faisk 19 “finansuri valdebulebebis kapitalis instrumentebiT gaqviTva”<br />

faisk 19 gamocemul iqna 2009 wlis noemberSi <strong>da</strong> ZalaSia 2010 wlis 1 ianvars <strong>da</strong> mis<br />

Semdgom <strong>da</strong>wyebuli wliuri periodebisaTvis. interpretacia ganmartavs aRricxvas,<br />

rodesac xdeba finansuri valdebulebebis pirobebis ga<strong>da</strong>xedva <strong>da</strong> Sedegad sawarmo uSvebs<br />

kapitalis instrumentebs kreditorze finansuri valdebulebis <strong>da</strong>safarad. faisk 19-s ar<br />

eqneba arsebiTi gavlena jgufis konsolidirebul finansur angariSgebaze.<br />

7

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

saaRricxvo politikis mimoxilva (gagrZeleba)<br />

cvlilebebi saaRricxvo politikaSi (gagrZeleba)<br />

fa<strong>ss</strong>-is gaumjobesebebi<br />

2010 wlis maisSi ba<strong>ss</strong>s-m gamosca misi stan<strong>da</strong>rtebis cvlilebis mesame krebuli, romlis<br />

ZiriTad mizans uzustobaTa aRmofxvra <strong>da</strong> teqstobrivi ganmartebebi warmoadgen<strong>da</strong>.<br />

cvlilebaTa umetesoba exeba 2011 wlis 1 ianvars an mis Semdgom <strong>da</strong>wyebul wliur<br />

periodebs. warmodgenilia aseve calkeuli gar<strong>da</strong>mavali muxlebi TiToeuli<br />

stan<strong>da</strong>rtisTvis. 2010 wlis maisis cvlilebebi – “fa<strong>ss</strong>-is gaumjobesebebi” iqoniebs<br />

gavlenas jgufis saaRricxvo politikaze, finansur mdgomareobasa Tu saqmianobaze,<br />

rogorc es aRwerilia qvemoT:<br />

• fa<strong>ss</strong> 3 - sawarmoTa gaerTianeba: amcirebs Sefasebis arCevans. mxolod umciresobis<br />

wilis komponentebi, romlebic mimdinare mflobelobis wils warmoadgenen <strong>da</strong><br />

likvi<strong>da</strong>ciis SemTxvevaSi maT mflobelebs aniWeben sawarmos neto aqtivebis<br />

proporciul wils, un<strong>da</strong> aRiricxon samarTliani RirebulebiT, an mimRebis<br />

amocnobadi neto aqtivebis mimdinare mflobelobis instrumentebis proporciuli<br />

wiliT. fa<strong>ss</strong> 3-is cvlilebebi gavlenas ar axdens jgufis finansur angariSgebaze.<br />

• fa<strong>ss</strong> 7 - finansuri instrumentebi: ganmartebiTi SeniSvnebi; warmoadgens cvlilebebs<br />

raodenobriv <strong>da</strong> sakredito riskis ganmartebiT SeniSvnebSi.<br />

• ba<strong>ss</strong> 34 - Sualeduri finansuri angariSgeba: moiTxovs <strong>da</strong>matebiT ganmartebiT<br />

SeniSvnebs garemoebebze, romlebic gavlenas axdens finansuri instrumentebis<br />

samarTlian Rirebulebasa <strong>da</strong> klasifikaciaze, finansuri instrumentebis samarTliani<br />

Rirebulebis doneebs Soris ga<strong>da</strong>adgilebaze, finansuri aqtivebis klasifikaciisa <strong>da</strong><br />

pirobiTi valdebulebebisa <strong>da</strong> aqtivebis cvlilebebze. ganmartebebi finansuri<br />

instrumentebis samarTliani Rirebulebis doneebs Soris ga<strong>da</strong>adgilebaze<br />

warmodgenilia SeniSvnaSi 31, ganmartebebi pirobiT valdebulebebze warmodgenilia<br />

SeniSvnaSi 22.<br />

• fa<strong>ss</strong> 1-is, ba<strong>ss</strong> 1-is, ba<strong>ss</strong> 27-is <strong>da</strong> faisk 13-is cvlilebebi ar iqoniebs gavlenas<br />

jgufis saaRricxvo politikaze, finansur mdgomareobasa Tu Sedegebze.<br />

konsoli<strong>da</strong>ciis safuZveli<br />

konsoli<strong>da</strong>ciis safuZveli 2010 wlis 1 ianvri<strong>da</strong>n<br />

<strong>Svilobili</strong> <strong>kompaniebi</strong>, anu is organizaciebi, romlebSic jgufs gaaCnia xmis uflebisaTvis<br />

saWiro wilis naxevarze meti, an sxvagvarad gaaCnia ufleba akontrolos maTi saqmianoba,<br />

warmoadgenen konsolidirebul sawarmoebs. <strong>Svilobili</strong> <strong>kompaniebi</strong> konsolidirebulad<br />

miiCneva jgufis kontrolis uflebis warmoSobi<strong>da</strong>n <strong>da</strong> maT aRar gaaCniaT aRniSnuli<br />

statusi kontrolis uflebis Sewyvetisas. yvela kompaniaTaSorisi operacia, naSTebi <strong>da</strong><br />

ararealizebuli mogeba kompaniebs Soris operaciebi<strong>da</strong>n iqviTeba srulad.<br />

ararealizebuli zarali aseve iqviTeba im SemTxvevis gar<strong>da</strong>, rodesac operacia iZleva<br />

ga<strong>da</strong>cemuli aqtivis gaufasurebis safuZvels. saWiroebis SemTxvevaSi, <strong>Svilobili</strong><br />

<strong>kompaniebi</strong>s saaRricxvo politika Secvlilia jgufis mier miRebul politikasTan<br />

Sesabamisobis uzrunvelyofis mizniT.<br />

kompaniis sakuTrebis uflebis wilis cvlileba konrtolis cvlilebis gareSe aRiricxeba<br />

rogorc kapitaliT warmoebul angariSsworebaze <strong>da</strong>fuZnebuli garigebebi. zaralebi<br />

ganekuTvneba umciresobis wils, maSinac ki, rodesac es iwvevs uaryofiT naSTs.<br />

Tu jgufi kargavs kontrols sawarmoze, is Camowers sawarmos aqtivebs (gudvilis<br />

CaTvliT) <strong>da</strong> valdebulebebs, umciresobis wilis sabalanso Rirebulebas, kapitalSi<br />

asaxul jamur sakurso sxvaobebs; asaxavs miRebuli safasuris samarTlian Rirebulebas,<br />

nebismieri investiciis samarTlian Rirebulebas <strong>da</strong> mogebaSi <strong>da</strong> zaralSi deficits an<br />

metobas, aseve moaxdens mSobeli kompaniis komponentebis wilis reklasifikacias mogebasa<br />

<strong>da</strong> zaralze, rac uwin aRiarebuli iyo sxva srul SemosavalSi.<br />

8

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

konsoli<strong>da</strong>ciis safuZveli (gagrZeleba)<br />

konsoli<strong>da</strong>ciis safuZveli 2010 wlis 1 ianvramde<br />

zemoTaRniSnul samomavlo moTxovnebTan Se<strong>da</strong>rebiT miRebul iqna Semdegi sxvaobebi:<br />

• jgufis mier warmoSobili zaralebi ganekuTvneba umciresobis wils naSTis nulamde<br />

Semcirebamde. yvela Semdgomi zaralis metoba ganekuTvneba mSobel kompanias, gar<strong>da</strong><br />

im SemTxvevisa, rodesac aRniSnulis <strong>da</strong>farva savaldebuloa umciresobis wiliT.<br />

• kontrolis <strong>da</strong>kargvisas jgufi aRricxavs investicias wmin<strong>da</strong> aqtivebis Rirebulebis<br />

proporciuli wiliT kontrolis <strong>da</strong>kargvis TariRisaTvis.<br />

sawarmoTa gaerTianeba<br />

sawarmoTa gaerTianeba 2010 wlis 1 ianvris Semdgom<br />

sawarmoTa gaerTianeba aRiricxeba Sesyidvis meTodiT. Sesyidvis Rirebulebis gaangariSeba<br />

xdeba Semdegi komponentebis agregirebiT: ga<strong>da</strong>xdili safasuri Sesyidvis dRis<br />

samarTliani RirebulebiT <strong>da</strong> mimRebis umciresobis wilis moculoba. sawarmoTa<br />

gaerTianebis TiToeul SemTxvevaSi, mimRebi afasebs umciresobis wils samarTliani<br />

RirebulebiT an mimRebis amocnobadi wmin<strong>da</strong> aqtivebis proporciuli wilis Sesabamisad.<br />

SeZenis xarjebis aRiareba xdeba xarjebis muxlSi.<br />

rodesac jgufi Seisyidis sawarmos, is afasebs finansur aqtvebsa <strong>da</strong> valdebulebebs<br />

Sesabamisi klasifikaciiT <strong>da</strong> <strong>da</strong>niSnulebiT, sakontraqto valdebulebebis, ekonomikuri<br />

pirobebisa <strong>da</strong> mSobeli kompaniis pirobebis Sesabamisad Sesyidvis TariRisaTvis.<br />

aRniSnuli moicavs CarTuli warmoebuli instrumentebis gancalkevebas xelSekrulebebSi<br />

mimRebis mier.<br />

Tu sawarmoTa gaerTianebis etapebi <strong>da</strong>srulebulia, xdeba mimRebis uwin arsebuli<br />

kapitalis instrumentebis SeZenis TariRis samarTlianiARirebulebis ga<strong>da</strong>faseba SeZenis<br />

TariRisaTvis arsebuli samarTliani RirebulebiT mogeba-zaralis gavliT.<br />

nebismieri pirobiTi anazRaureba, romelic ga<strong>da</strong>xdil un<strong>da</strong> iqnas mimRebis mier,<br />

aRiarebulia samarTliani RirebulebiT SeZenis TariRisaTvis. pirobiTi safasuris<br />

samarTliani Rirebulebis Semdgomi cvlilebebi, romelic moiazreba aqtivad an<br />

valdebulebad, aRiarebul un<strong>da</strong> iqnas ba<strong>ss</strong> 39-is Sesabamisad mogebaSi an zaralSi, an<br />

imgvarad, rogorc sxva sruli Semosavlis cvlileba. Tu pirobiTi safasuri<br />

klasificirebulia kapitalad, ar xdeba misi xelaxla Sefaseba, vidre ar moxdeba misi<br />

sabloloo konvertacia kapitalSi.<br />

gudvili Tav<strong>da</strong>pirvelad aRiricxeba ga<strong>da</strong>xdil safasursa <strong>da</strong> jgufis SeZenil amocnobad<br />

wmin<strong>da</strong> aqtivebs <strong>da</strong> mosalodnel valdebulebebs Soris sxvaobiT. Tu ga<strong>da</strong>xdili safasuri<br />

naklebia SeZenili kompaniis wmin<strong>da</strong> aqtivebis samarTlian Rirebulebaze, sxvaobis aRiareba<br />

xdeba mogebaSi an zaralSi.<br />

Tav<strong>da</strong>pirveli aRiarebis Semdgom, gudvilis Sefaseba xdeba Tav<strong>da</strong>pirveli RirebulebiT,<br />

rasac akldeba nebismieri <strong>da</strong>ricxuli gaufasurebis zarali. gaufasurebis Semowmebis<br />

miznebisaTvis, sawarmoTa gaerTianebisas <strong>da</strong>ricxuli gudvili Sesyidvis TariRi<strong>da</strong>n<br />

ga<strong>da</strong>nawildeba jgufis fuladi nakadebis warmomqmnel biznes erTeulebze, an fuladi<br />

nakadebis warmomqmnel biznes erTeulTa jgufebze, romlebic savaraudod isargebleben<br />

gaerTianebiT, imis<strong>da</strong> miuxe<strong>da</strong>vad, ganekuTvneba Tu ara jgufis sxva aqtivebi <strong>da</strong><br />

valdebulebebi aRniSnul biznes erTeulebs Tu biznes erTeulTa jgufebs.<br />

9

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

sawarmoTa gaerTianeba (gagrZeleba)<br />

rodesac gudvili ganekuTvneba fuladi nakadebis warmomqmnel biznes erTeulTa jgufs <strong>da</strong><br />

am erTeulis operaciebis nawili aris gasxvisebuli, gasxvisebul operaciasTan<br />

<strong>da</strong>kavSirebuli gudvili CarTulia aRniSnuli operaciis sabalanso RirebulebaSi,<br />

rodesac xdeba amgvari operaciis gasxvisebiT miRebuli mogebis an zaralis gansazRvra.<br />

aseT SemTxvevaSi, gasxvisebul operaciaze gudvilis gansazRvra xdeba am operaciis<br />

xvedriTi wilis <strong>da</strong> fuladi nakadebis warmomqmneli SenarCunebuli erTeulis nawilis<br />

Sesabamisad.<br />

sawarmoTa gaerTianeba 2010 wlis 1 ianvramde<br />

zemoaRniSnul samomavlo moTxovnebTan Se<strong>da</strong>rebiT miRebul iqna Semdegi sxvaobebi:<br />

sawarmoTa gaerTianeba aRiricxa Sesyidvis meTodiT. SesyidvasTan pir<strong>da</strong>pir <strong>da</strong>kavSirebulma<br />

garigebis xarjebma Seadgina Sesyidvis xarjebis nawili. umciresobis wili Sefasebul iqna<br />

mimRebis amocnobadi wmin<strong>da</strong> aqtivebis proporciuli wiliT.<br />

sawarmoTa gaerTianeba aRiricxa etapobrivad. nebismieri <strong>da</strong>matebiTi SeZenili wili ar<br />

axden<strong>da</strong> gavlenas aRiarebul gudvilze.<br />

rodesac jgufma SeiZina sawarmo, mimRebis mier Tav<strong>da</strong>pirveli kontraqti<strong>da</strong>n<br />

gancalkevebuli CarTuli warmoebuli instrumentebi ar ga<strong>da</strong>fasebula Sesyidvisas, gar<strong>da</strong><br />

im SemTxvevebisa, rodesac Sedegad Seicvala sakontraqto pirobebi, ramac mniSvnelovani<br />

gavlena iqonia fulad nakadebze.<br />

pirobiTi safasuri aRiarebul iqna mxolod maSin, rodesac jgufs gaaCn<strong>da</strong> mimdinare<br />

valdebuleba, mosalodneli iyo ekonomikuri sargeblis gadineba <strong>da</strong> SesaZlebeli iyo<br />

aRniSnulis sandod gansazRvra. pirobiTi safasuris Semdgomi koreqtireba gavlenas<br />

axdens gudvilze.<br />

investiciebi mekavSire sawarmoebSi<br />

mekavSire sawarmoebi warmoadgenen kompaniebs, sa<strong>da</strong>c jgufi zoga<strong>da</strong>d flobs xmis uflebis<br />

20%-<strong>da</strong>n 50%-mde, an sxvagvarad Seswevs unari moaxdinos mniSvnelovani zemoqmedeba, magram<br />

romelsac is ar akontrolebs an sxva pirTan erTad akontrolebs. mekavSire sawarmoebSi<br />

investiciebi gaiangariSeba kapitalis meTodiT <strong>da</strong> Tav<strong>da</strong>pirvelad aisaxeba<br />

TviTRirebulebiT, gudvilis CaTvliT. Semdgomi cvlilebebi sabalanso RirebulebaSi<br />

asaxavs mekavSire sawarmos wmin<strong>da</strong> aqtivebis wilSi Sesyidvis Semdgom cvlilebebs.<br />

mekavSire sawarmoebis mogeba-zaralSi jgufis wili aisaxeba konsolidirebul mogebazaralis<br />

angariSgebaSi, xolo rezervebSi misi ga<strong>da</strong>adgilebis wili aisaxeba sxva srul<br />

SemosavalSi. Tumca, rodesac jgufis zaralis wili mekavSire sawarmoSi utoldeba an<br />

aRemateba mis wils mekavSire sawarmoSi, jgufi ar asaxavs Semdgom <strong>da</strong>nakargebs, Tu is<br />

valdebuli ar aris Semdgomi ga<strong>da</strong>xdebis ganxorcielebaze mekavSire sawarmoSi an misi<br />

saxeliT.<br />

gaunawilebeli mogeba jgufsa <strong>da</strong> mis mekavSire sawarmoebs Soris tranzaqciebze iqviTeba<br />

mekavSire sawarmoTa kapitalSi jgufis wilis moculobiT. gaunawilebeli <strong>da</strong>nakargebi<br />

aseve iqviTeba, Tu tranzaqcia ar amtkicebs ga<strong>da</strong>cemuli aqtivis gaufasurebas.<br />

10

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

investiciebi mekavSire sawarmoebSi (gagrZeleba)<br />

Tav<strong>da</strong>pirveli aRiareba<br />

finansuri aqtivebi ba<strong>ss</strong> 39-is farglebSi klasificirdeba, rogorc finansuri aqtivebi<br />

samarTliani RirebulebiT mogeba-zaralis angariSgebis gavliT, sesxebi <strong>da</strong> moTxovnebi,<br />

va<strong>da</strong>mde SenarCnebuli investiciebi an gasayi<strong>da</strong>d xelmisawvdomi aqtivebi, garemoebis<br />

mixedviT. rodesac finansuri aqtivebis aRiareba xdeba Tav<strong>da</strong>pirvelad, isini fasdeba<br />

samarTliani RirebulebiT, xolo rodesac investiciebi asaxuli ar aris samarTliani<br />

RirebulebiT mogeba-zaralis angariSgebis gavliT, amas emateba uSualod garigebasTan<br />

<strong>da</strong>kavSirebuli xarjebi. jgufi gansazRvravs misi finansuri aqtivebis klasifikacias<br />

Tav<strong>da</strong>pirveli aRiarebisas <strong>da</strong> Semdgom, rig SemTxvevebSi SesaZloa finansuri aqtivebis<br />

reklasifikacia rogorc es aRwerilia qvemoT.<br />

aRiarebis TariRi<br />

finansuri aqtivebis nasyidobis aRiareba xorcieldeba savaWro operaciis dRes, e.i.<br />

TariRiT, rodesac jgufi axorcielebs aqtivis gayidvas an Sesyidvas. nasyidoba<br />

warmoadgens finansuri aqtivebis yidvas an gayidvas, rac moiTxovs aqtivebis ga<strong>da</strong>cemas<br />

bazarze sayovelTaod <strong>da</strong>dgenili periodis ganmavlobaSi.<br />

va<strong>da</strong>mde flobili investiciebi<br />

finansuri aqtivebi, romlebic ar warmoadgenen warmoebul finansur instrumentebs <strong>da</strong><br />

gaaCniaT fiqsirebuli an gansazRvradi <strong>da</strong>farvebis grafiki <strong>da</strong> fiqsirebuli va<strong>da</strong>,<br />

klasificirdebian rogorc <strong>da</strong>farvis va<strong>da</strong>mde flobili fasiani qaRaldebi, rodesac<br />

jgufs Seswevs maTi <strong>da</strong>farvis va<strong>da</strong>mde flobis unari <strong>da</strong> aqvs maTi <strong>da</strong>farvis va<strong>da</strong>mde<br />

flobis ganzraxva. es gansazRvreba ar moicavs ganusazRvreli vadis mqone investiciebs.<br />

investiciebi va<strong>da</strong>mde SenarCunebad fasian qaRaldebSi aisaxeba amortizebuli<br />

RirebulebiT. amortizebuli RirebulebiT aRricxuli investiciebisaTvis mogebisa <strong>da</strong><br />

zaralis aRiareba xdeba konsolidirebul mogeba-zaralis angariSgebaSi investiciis<br />

gaufasurebisas, agreTve amortizaciis procesSi.<br />

sesxebi <strong>da</strong> moTxovnebi<br />

sesxebi <strong>da</strong> moTxovnebi aris arawarmoebuli finansuri aqtivebi, romelTac gaaCniaT<br />

fiqsirebuli Tu gansazRvradi ga<strong>da</strong>saxadi <strong>da</strong> romelTa kotireba ar xdeba bazarze. isini<br />

ar formdeba <strong>da</strong>uyovnebeli an mokle va<strong>da</strong>Si ga<strong>da</strong>yidvis ganzraxviT <strong>da</strong> ar klasificirdeba,<br />

rogorc savaWro fasiani qaRaldebi an ar ganisazRvreba, rogorc gasayi<strong>da</strong>d xelmisawvdomi<br />

sainvesticio fasiani qaRaldebi. aseTi aqtivebi aRiricxeba amortizebuli RirebulebiT,<br />

efeqturi saprocento ganakveTis meTodis gamoyenebiT. mogebisa <strong>da</strong> zaralis aRiareba<br />

konsolidirebul sruli Semosavlis angariSgebaSi xdeba sesxebis <strong>da</strong> moTxovnebis<br />

Camoweris an gaufasurebis, agreTve amortizaciis procesSi.<br />

gasayi<strong>da</strong>d arsebuli finansuri aqtivebi<br />

gasayi<strong>da</strong>d arsebuli finansuri aqtivebi ar warmoadgens warmoebul finansur aqtivebs,<br />

gansazRvrulia gasayi<strong>da</strong>d arsebul finansur aqtivebad <strong>da</strong> ar aris gaTvaliswinebuli<br />

zemoaRniSnul sam kategoriaSi. Tav<strong>da</strong>pirvelad isini aRiricxeba samarTliani<br />

RirebulebiT. Tav<strong>da</strong>pirveli aRiarebis Semdgom, gasayi<strong>da</strong>d arsebuli finansuri aqtivebis<br />

ga<strong>da</strong>faseba xdeba samarTliani RirebulebiT, mogebis <strong>da</strong> zaralis calkeul komponentad<br />

sruli Semosavlis angariSgebaSi, investiciis Camoweramde Tu gaufasurebamde, rodesac<br />

kapitalSi aRricxuli jamuri mogeba Tu zarali reklasificirdeba konsolidirebul<br />

sruli Semosavlis angariSgebaze. efeqturi saprocento ganakveTis meTodiT<br />

gaangariSebuli saprocento ganakveTis aRiareba xdeba konsolidirebul sruli<br />

Semosavlis angariSgebaSi.<br />

11

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

investiciebi mekavSire sawarmoebSi (gagrZeleba)<br />

samarTliani Rirebulebis gansazRvra<br />

finansur bazarze gasayi<strong>da</strong>d arsebuli investiciebis samarTliani Rirebuleba<br />

ganisazRvreba kotirebuli sabazro fas<strong>da</strong>debiT balansis Sedgenis TariRisaTvis an<br />

dileris mier SeTavazebuli fasiT (SeTavazebuli fasi grZel poziciaze <strong>da</strong> moTxovnili<br />

fasi mokle poziciaze) tranzaqciis xarjis gamoklebis gareSe.<br />

yvela sxva finansuri instrumentisaTvis, romelTa sabazro pirobebTan Se<strong>da</strong>rebac ver<br />

xerxdeba, samarTliani Rirebuleba ganisazRvreba Sefasebis meTodis gamoyenebiT. amgvari<br />

meTodi moicavs wmin<strong>da</strong> mimdinare Rirebulebis <strong>da</strong>dgenis teqnikas, msgavsi instrumentebis<br />

sabazro monacemebTan Se<strong>da</strong>rebas, ofcionis fas<strong>da</strong>debis moelebis <strong>da</strong> sxva Sefasebis<br />

modelebis gamoyenebas.<br />

gaqviTva<br />

finansuri aqtivebisa <strong>da</strong> valdebulebebis gaqviTva <strong>da</strong> maTi wmin<strong>da</strong> TanxiT konsolidirebul<br />

finansuri mdgomareobis angariSgebaSi aRricxva xdeba maSin, rodesac arsebobs Sesabamisi<br />

Tanxebis gaqviTvis iuridiuli ufleba <strong>da</strong> maTi wmin<strong>da</strong> saxiT <strong>da</strong>farvis ganzraxva, an<br />

ganzraxva, moxdes aqtivis realizacia <strong>da</strong> valdebulebis myisieri <strong>da</strong>farva. rogorc wesi<br />

aRniSnuli ar exeba urTierTCaTvlis xelSekrulebebs <strong>da</strong> <strong>da</strong>kavSirebuli aqtivebi <strong>da</strong><br />

valdebulebebi warmodgenilia finansuri mdgomareobis konsolidirebul angariSgebaSi.<br />

fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi<br />

fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi Sedgeba naRdi fulis, moTxovnebis erovnuli<br />

bankisadmi, (savaldebulo rezervebis gamoklebiT) <strong>da</strong> sakredito <strong>da</strong>wesebulebebisadmi<br />

moTxovnebisagan, romelTac gaaCniaT gamocemi<strong>da</strong>n 90 dRis va<strong>da</strong> <strong>da</strong> Tavisufalni arian<br />

sakontraqto valdebulebebisagan.<br />

moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT<br />

Cveulebrivi saqmianobisas jgufi sxva<strong>da</strong>sxva periodis ganmavlobaSi inarCunebs avansebsa<br />

Tu depozitebs sxva bankebSi. Tav<strong>da</strong>pirvelad sakredito <strong>da</strong>wesebulebebis mimarT<br />

moTxovnebis aRiareba xdeba samarTliani RirebulebiT. moTxovnebi sakredito<br />

<strong>da</strong>wesebulebebis mimarT SemdgomSi fasdeba amortizirebuli RirebulebiT, efeqturi<br />

saprocento ganakveTis meTodis gamoyenebiT. sakredito <strong>da</strong>wesebulebebis mimarT<br />

moTxovnebis Tanxa aisaxeba gaufasurebis rezervis gamoklebiT.<br />

warmoebuli finansuri instrumentebi<br />

Cveulebrivi saqmianobisas jgufi monawileobs rigi warmoebuli finansuri instrumentebis<br />

xelSekrulebebSi, romlebic ZiriTa<strong>da</strong>d moicavs fiuCersebs, forvardul operaciebs,<br />

svopebs <strong>da</strong> ofcionebs savaluto gacvliT <strong>da</strong> kapitalis bazrebze. aseTi finansuri<br />

instrumentebi flobilia savaWrod <strong>da</strong> aisaxeba samarTliani RirebulebiT. samarTliani<br />

Rirebuleba ganisazRvreba kotirebuli sabazro fas<strong>da</strong>debiT an faswarmowmnis modelis<br />

Sesabamisad, sa<strong>da</strong>c gaTvaliswinebulia am instrumentis mimdinare sabazro <strong>da</strong> sakontraqto<br />

fasi <strong>da</strong> sxva faqtorebi. warmoebuli finansuri instrumentebi aisaxeba rogorc aqtivebi,<br />

rodesac maTi samarTliani Rirebuleba <strong>da</strong>debiTia, <strong>da</strong> rogorc valdebulebebi, roca maTi<br />

samarTliani Rirebuleba uaryofiTia. am instrumentebi<strong>da</strong>n miRebuli mogeba <strong>da</strong> zarali<br />

aisaxeba mogeba-zaralis konsolidirebul angariSgebaSi rogorc wmin<strong>da</strong> mogeba/(zarali)<br />

savaWro fasiani qaRaldebi<strong>da</strong>n an rogorc wmin<strong>da</strong> mogeba/(zarali) ucxour valutaSi<br />

ganxorcielebuli operaciebi<strong>da</strong>n instrumentis bunebi<strong>da</strong>n gamomdinare.<br />

12

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

warmoebuli finansuri instrumentebi (gagrZeleba)<br />

sxva finansur instrumentebSi CarTuli warmoebuli instrumentebi moiazreba calkeul<br />

warmoebul instrumentebad <strong>da</strong> aRiricxeba samarTliani RirebulebiT Tu maTi ekonomikuri<br />

maxasiaTeblebi <strong>da</strong> riskebi ar aris mWidrod <strong>da</strong>kavSirebuli kontraqtSi gawerilTan <strong>da</strong><br />

Tavad kontraqti ar aris gamiznuli savaWrod an aRiarebuli samarTliani RirebulebiT<br />

mogebis an zaralis muxlebis gavliT. gancalkevebuli CarTuli warmoebuli finansuri<br />

instrumentebi aRiricxeba samarTliani RirebulebiT savaWro portfelSi, xolo<br />

samarTliani Rirebulebis cvlilebebi - konsolidirebul mogeba zaralis angariSgebaSi.<br />

nasesxebi saxsrebi<br />

gamoSvebuli finansuri instrumentebi an maTi komponentebi klasificirebulia rogorc<br />

valdebulebebi, rodesac sakontraqto garigebebis Sedegad jgufs warmoeSoba fuladi an<br />

finansuri aqtivis ga<strong>da</strong>cemis valdebuleba mflobelis winaSe, an rodesac jgufi<br />

awarmoebs gacvliT operaciebs sakuTari kapitalis instrumentebiT. amgvari instrumentebi<br />

moicavs valdebulebebs sakredito <strong>da</strong>wesebulebebis winaSe, meanabreebis winaSe <strong>da</strong><br />

gamoSvebul savalo fasian qaRaldebs. Tav<strong>da</strong>pirveli aRiarebis Semdgom, sesxebis Sefaseba<br />

xdeba amortizebuli RirebulebiT, efeqturi saprocento ganakveTis meTodis gamoyenebiT.<br />

mogebisa <strong>da</strong> zaralis aRiareba konsolidirebul mogeba-zaralis angariSgebaSi xdeba<br />

valdebulebis Camowerisas, agreTve cveTis procesSi.<br />

Tu jgufi Seisyidis sakuTar sesxs, mas amoiReben finansuri mdgomareobis<br />

konsolidirebuli angariSgebi<strong>da</strong>n, xolo sxvaoba valdebulebis sabalanso Rirebulebasa<br />

<strong>da</strong> ga<strong>da</strong>xdil safasurs Soris aRiricxeba konsolidirebul mogeba-zaralis angariSgebaSi.<br />

ijara<br />

I. finansuri ijara – jgufi, rogorc moijare<br />

jgufi aRiarebs finansur ijaras, rogorc aqtivebsa <strong>da</strong> valdebulebebs finansuri<br />

mdgomareobis konsolidirebul angariSgebaSi, saijaro vadis <strong>da</strong>wyebisas, ijariT aRebuli<br />

qonebis samarTliani Rirebulebis toli TanxiT, an minimaluri saijaro ga<strong>da</strong>saxadebis<br />

mimdinare RirebulebiT Tu es Tanxa <strong>da</strong>balia. minimaluri saijaro ga<strong>da</strong>saxadebis mimdinare<br />

Rirebulebis gamoTvlisas, diskontirebis faqtorad gamoiyeneba ijaraSi<br />

gaTvaliswinebuli saprocento ganakveTi, Tu SesaZlebelia misi gansazRvra; sxva<br />

SemTxvevaSi, gamoiyeneba jgufis SefardebiTi saprocento ganakveTi. Tav<strong>da</strong>pirveli<br />

pir<strong>da</strong>piri xarjebi CarTulia, rogorc aqtivis nawili. saijaro ga<strong>da</strong>saxadebi nawildeba<br />

finansur xarjsa <strong>da</strong> ga<strong>da</strong>uxdeli valdebulebis Semcirebas Soris. finansuri xarji<br />

ga<strong>da</strong>nawildeba saijaro vadis periodebze imgvarad, rom TiToeuli periodisaTvis<br />

warmoiqmnas mudmivi perioduli saprocento ganakveTi valdebulebis naSTze.<br />

xarjebi, romlebic gansazRvrulia, rogorc moijaris mier finansuri ijarisaTvis<br />

ganxorcielebul saqmianobasTan pir<strong>da</strong>pir <strong>da</strong>kavSirebuli, Setanilia, rogorc ijariT<br />

aRebul aqtivad aRiarebuli Tanxis nawili.<br />

II.<br />

saoperacio – jgufi rogorc moijare<br />

aqtivebis ijara, romlis safuZvelzec meijaris mier efeqturad aris SenarCunebuli<br />

sakuTrebis riskebi <strong>da</strong> sargebeli, klasificirdeba, rogorc saoperacio ijara. ijaris<br />

ga<strong>da</strong>saxadis aRiareba xarjebad saoperacio ijaris farglebSi xdeba wrfivi meTodiT,<br />

ijaris vadis ganmavlobaSi <strong>da</strong> CarTulia sxva saoperacio xarjebSi.<br />

13

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

ijara (gagrZeleba)<br />

III.<br />

saoperacio – jgufi rogorc meijare<br />

jgufi saoperacio ijaris aqtivebs warmoadgens konsolidirebuli finansuri<br />

mdgomareobis angariSgebaSi aqtivebis formis mixedviT. saoperacio ijari<strong>da</strong>n saijaro<br />

Semosavlis aRiareba konsolidirebul mogeba-zaralis angariSgebaSi xdeba wrfivi<br />

meTodiT, ijaris vadis ganmavlobaSi, rogorc sxva Semosavlisa. moijarisaTvis<br />

wamaxalisebeli faqtorebis <strong>da</strong>grovili Rirebulebis aRiareba xdeba, rogorc saijaro<br />

Semosavlis Semcireba wrfivi meTodiT ijaris vadis ganmavlobaSi. Tav<strong>da</strong>pirveli<br />

pir<strong>da</strong>piri xarji, romelic warmoiqmneba saoperacio ijari<strong>da</strong>n Semosavlebis<br />

gamomuSavebisaTvis emateba saijaro aqtivebis sabalanso Rirebulebas.<br />

finansuri aqtivebis gaufasureba<br />

jgufi saangariSgebo TariRiT asaxavs finansuri aqtivebisa an finansuri aqtivebis jgufis<br />

gaufasurebas. finansuri aqtivi Tu finansuri aqtivebis jgufi gaufasurebulad miiCneva<br />

maSin <strong>da</strong> mxolod maSin, Tu arsebobs raime faqtis (faqtebis) Sedegad gamowveuli<br />

gaufasurebis obieqturi safuZveli, romelsac (romelTac) adgili hqon<strong>da</strong> aqtivis<br />

Tav<strong>da</strong>pirveli aRiarebis Semdgom (warmoSobili “zaralis faqti”) <strong>da</strong> zaralis faqts<br />

(faqtebs) gavlena aqvs finansuri aqtivisa Tu finansuri aqtivebis jgufis savaraudo<br />

samomavlo fulad nakadebze, romelTa sarwmunod gansazRvrac SesaZlebelia.<br />

gaufasurebis safuZveli SesaZloa migvaniSnebdes, rom msesxebeli Tu msesxebelTa jgufi<br />

ganicdis finansur sirTuleebs, arRvevs procentisa Tu ZiriTadi Tanxis <strong>da</strong>farvis<br />

grafiks, arsebobs misi gakotrebis albaToba <strong>da</strong> sxva, an Tu savaraudoa samomavlo<br />

fuladi nakadebis kleba ekonomikuri pirobebis cvlilebi<strong>da</strong>n gamomdinare, rac gamoiwvevs<br />

sakontraqto pirobebis <strong>da</strong>rRvevas.<br />

moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT <strong>da</strong> klientebze gacemuli sesxebi<br />

sakredito <strong>da</strong>wesebulebebis mimarT amortizebuli RirebulebiT aRricxuli moTxovnebis<br />

<strong>da</strong> klientebze gacemuli sesxebis Sefasebisas jgufi Tav<strong>da</strong>pirvelad individualurad<br />

adgens arsebobs Tu ara gaufasurebis obieqturi safuZveli individualurad<br />

mniSvnelovani finansuri aqtivebisTvis an koleqtiurad aramniSvnelovnad miCneuli<br />

finansuri aqtivebisaTvis. Tu <strong>da</strong>dgin<strong>da</strong>, rom gaufasurebis obieqturi safuZveli ar<br />

arsebobs, aqtivis CarTva xdeba finansuri aqtivebis jgufSi, romelsac gaaCnia analogiuri<br />

sakredito riskebi <strong>da</strong> am finansuri aqtivebis jgufis Sefaseba gaufasurebasTan<br />

mimarTebaSi xdeba koleqtiurad. aqtivebi, romelTa Sefaseba gaufasurebasTan mimarTebaSi<br />

xdeba individualurad <strong>da</strong> romelTaTvisac xdeba gaufasurebis zaralis aRiareba, ar aris<br />

CarTuli gaufasurebasTan mimarTebaSi aqtivebis koleqtiuri Sefasebis procesSi.<br />

14

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

finansuri aqtivebis gaufasureba (gagrZeleba)<br />

Tu arsebobs gaufasurebis zaralis warmoSobis obieqturi safuZveli, zaralis Tanxa<br />

aRiricxeba rogorc sxvaoba aqtivis sabalanso Rirebulebasa <strong>da</strong> samomavlo fuladi<br />

nakadebis mimdinare Rirebulebas Soris (mosalodneli samomavlo sakredito zaralis<br />

gamoklebiT, romelsac jer adgili ar hqonia). aqtivis sabalanso Rirebuleba mcirdeba<br />

gaufasurebis rezervis gamoyenebiT, xolo zaralis Tanxa aRiarebulia konsolidirebul<br />

mogeba-zaralis angariSgebaSi. saprocento Semosavali ericxeba Semcirebul sabalanso<br />

Rirebulebas aqtivis Tav<strong>da</strong>pirvel efeqtur saprocento ganakveTze <strong>da</strong>yrdnobiT. sesxebi<br />

maT rezervTan erTad Camoiwereba maSin, rodesac maTi amoReba aRar aris realurad<br />

mosalodneli, xolo uzrunvelyofa mTlianad realizebulia an jgufisaTvis aris<br />

ga<strong>da</strong>cemuli. Tu momdevno wels mosalodneli gaufasurebis zarali izrdeba an mcirdeba<br />

gaufasurebis aRiarebis Semdgomi movlenis gamo, uwin aRiarebuli gaufasurebis zarali<br />

izrdeba an mcirdeba gaufasurebis rezervis koreqtirebiT. Tu momavalSi xdeba Camoweris<br />

Sebruneba, aRniSnuli kreditdeba konsolidirebul mogeba-zaralis angariSgebaze.<br />

mosalodneli samomavlo fuladi nakadebis mimdinare Rirebuleba diskontirebulia<br />

finansuri aqtivis Tav<strong>da</strong>pirveli efeqturi saprocento ganakveTiT. Tu sesxs gaaCnia<br />

cvladi saprocento ganakveTi, diskontis ganakveTi gaufasurebis zaralis Sesafaseblad<br />

warmoadgens mimdinare efeqtur saprocento ganakveTs. uzrunvelyofili finansuri aqtivis<br />

samomavlo fuladi nakadebis mimdinare Rirebulebis gamoTvla asaxavs fulad nakadebs,<br />

romlebic gamomdinareobs gamoyenebuli uzrunvelyofi<strong>da</strong>n, rasac akldeba uzrunvelyofis<br />

miRebasTan <strong>da</strong> realizaciasTan <strong>da</strong>kavSirebuli xarjebi, imis<strong>da</strong> miuxe<strong>da</strong>vad, mosalodnelia<br />

Tu ara uzrunvelyofis gamoyeneba.<br />

gaufasurebis koleqtiurad Sefasebis mizniT, finansuri aqtivebi <strong>da</strong>jgufebulia jgufis<br />

Si<strong>da</strong> sakredito ranirebis sistemaze <strong>da</strong>yrdnobiT, romelic iTvaliswinebs sakredito<br />

riskis maxasiaTeblebs, rogorebicaa aqtivis tipi, seqtori, geografiuli mdebareoba,<br />

uzrunvelyofis tipi, va<strong>da</strong>ga<strong>da</strong>cilebis statusi <strong>da</strong> sxva.<br />

gaufasurebasTan mimarTebaSi koleqtiurad Sefasebuli finansuri aqtivebis samomavlo<br />

fuladi nakadebi gansazRvrulia msgavsi sakredito riskis maxasiaTeblebis mqone<br />

aqtivebis istoriuli zaralis Sesabamisad. istoriuli zarali koreqtirdeba arsebul<br />

monacemebze <strong>da</strong>yrdnobiT, raTa asaxuli iqnas mimdinare pirobebis gavlena, xolo is<br />

garemoebebi, romlebic amJamad aRar arsebobs, ar iyos gaTvaliswinebuli. samomavlo<br />

fuladi nakadebis savaraudo cvlilebebi asaxavs <strong>da</strong> ukavSirdeba wli<strong>da</strong>n wlamde<br />

garkveuli TariRisTvis momx<strong>da</strong>r cvlilebebs (rogorebicaa umuSevrobis ganakveTi, uZravi<br />

qonebis fasi, saqonlis fasi, ga<strong>da</strong>xdisunarianoba <strong>da</strong> sxva faqtorebi, romlebic jgufSi<br />

zaralis ganmsazRvrelia). samomavlo fuladi nakadebis Sefasebis meTodologiis <strong>da</strong><br />

<strong>da</strong>Svebebis, romlebic gamoiyeneba samomavlo fuladi nakadebis gansazRvris mizniT,<br />

ga<strong>da</strong>xedva xdeba regularulad gansazRvrul <strong>da</strong> realur zarals Soris sxvaobis<br />

Semcirebis mizniT.<br />

<strong>da</strong>farvis va<strong>da</strong>mde SenarCunebuli finansuri investiciebi<br />

<strong>da</strong>farvis va<strong>da</strong>mde SenarCunebuli investiciebisaTvis jgufi individualurad afasebs<br />

arsebobs Tu ara gaufasurebis obieqturi safuZveli. Tu arsebobs gaufasurebis zaralis<br />

warmoSobis obieqturi safuZveli, zaralis Tanxa aRiricxeba rogorc sxvaoba aqtivis<br />

sabalanso Rirebulebasa <strong>da</strong> samomavlo fuladi nakadebis mimdinare Rirebulebas Soris.<br />

aqtivis sabalanso Rirebuleba mcirdeba <strong>da</strong> zaralis Tanxa aRiarebulia konsolidirebul<br />

mogeba-zaralis angariSgebaSi.<br />

Tu momaval periodSi savaraudo gaufasurebis moculoba mcirdeba gaufasurebis<br />

aRiarebis Semdgomi movlenis gamo, uwin <strong>da</strong>ricxuli nebismieri Tanxa kreditdeba<br />

konsolidirebul mogeba-zaralis angariSgebaSi.<br />

15

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

finansuri aqtivebis gaufasureba (gagrZeleba)<br />

gasayi<strong>da</strong>d arsebuli finansuri investiciebi<br />

gasayi<strong>da</strong>d arsebuli finansuri investiciebisaTvis jgufi yoveli saangariSgebo<br />

TariRisaTvis afasebs, arsebobs Tu ara investiciis Tu investiciaTa jgufis gaufasurebis<br />

obieqturi safuZveli.<br />

gasayi<strong>da</strong>d arsebuli kapitalis investiciebis SemTxvevaSi, obieqturi safuZveli moicavs<br />

investiciis samarTliani Rirebulebis mniSvnelovan an grZelvadian Semcirebas. Tu<br />

arsebobs gaufasurebis safuZveli, akumulirebuli zarali, (romelic Sefasebulia<br />

rogorc sxvaoba Sesyidvis Rirebulebasa <strong>da</strong> mimdinare samarTlian Rirebulebas Soris,<br />

minus konsolidirebul mogeba-zaralis angariSgebaSi aRiarebuli investiciis<br />

gaufasurebis zarali) amoRebulia sxva sruli Semosavlebis muxli<strong>da</strong>n <strong>da</strong> aRiarebulia<br />

mogeba-zaralis konsolidirebul angariSgebaSi. kapitalis investiciebis gaufasurebis<br />

zaralis Sebruneba mogeba-zaralis konsolidirebuli angariSgebis gavliT ar xdeba;<br />

gaufasurebis Semdgom maTi samarTliani Rirebulebis zr<strong>da</strong> mTlianad sxva srul<br />

SemosavalSi aisaxeba.<br />

gasayi<strong>da</strong>d arsebuli savalo instrumentebis SemTxvevaSi, gaufasurebis Sefaseba xdeba<br />

imave kriteriumebiT, rogorc amortizebuli Rirebulebis mqone finansuri aqtivebis<br />

SemTxvevaSi. samomavlo saprocento Semosavali efuZneba Semcirebul sabalanso<br />

Rirebulebas <strong>da</strong> iricxeba saprocento ganakveTiT, romelic gamoiyeneba gaufasurebis<br />

zaralis Sefasebis mizniT samomavlo fuladi nakadebis diskontirebisaTvis. saprocento<br />

Semosavali aRiricxeba mogeba-zaralis konsolidirebul angariSgebaSi. Tu Semdgom<br />

periodSi savalo instrumentis samarTliani Rirebuleba gaizrdeba <strong>da</strong> zr<strong>da</strong> SesaZloa<br />

obieqturad <strong>da</strong>ukavSirdes gaufasurebis mogeba-zaralis konsolidirebul angariSgebaSi<br />

aRiarebis Semdgom movlenas, xdeba gaufasurebis zaralis Sebruneba konsolidirebuli<br />

mogeba-zaralis angariSgebis gavliT.<br />

restruqturizebuli sesxebi<br />

saWiroebis SemTxvevaSi jgufi axdens sesxebis restruqturizacias imis nacvlad, rom<br />

miiRos mflobelobaSi uzrunvelyofa. aRniSnuli SesaZloa moicavdes <strong>da</strong>farvis pirobebis<br />

gaumjobesebas <strong>da</strong> sesxis axali pirobebis SeTanxmebas. mas Semdeg, rac moxdeba sesxis<br />

pirobebis xelaxali SeTanxmeba, sesxi aRar miiCneva va<strong>da</strong>ga<strong>da</strong>cilebulad. xelmZRvaneloba<br />

mudmivad axdens xelaxla SeTanxmebuli sesxebis monitorings, raTa <strong>da</strong>rwmundes rom<br />

Sesrulebulia yvela piroba <strong>da</strong> samomavlo <strong>da</strong>farvebi mosalodnelia. gaufasurebasTan<br />

mimarTebaSi sesxebi kvlavac fasdeba individualurad an koleqtiurad <strong>da</strong> SefasebisTvis<br />

gamoiyeneba sesxis Tav<strong>da</strong>pirveli efeqturi saprocento ganakveTi.<br />

finansuri aqtivebis <strong>da</strong> valdebulebebis aRiarebis Sewyveta<br />

finansuri aqtivebi<br />

finansuri aqtivis (an, sa<strong>da</strong>c misaRebia, finansuri aqtivis nawilis an analogiuri<br />

finansuri aqtivis jgufis nawilis) Camowera xdeba Tu:<br />

amoiwura aqtivis mier fuladi nakadebis SemotanisÖva<strong>da</strong>;<br />

jgufma ga<strong>da</strong>sca aqtivis mier fuladi nakadebis Semotanis ufleba, an <strong>da</strong>itova<br />

amgvari ufleba, magram aiRo Tanxebis srulad <strong>da</strong> <strong>da</strong>gvianebis gareSe mesame pirebisaTvis<br />

ga<strong>da</strong>xdis saxelSekrulebo valdebuleba; <strong>da</strong><br />

jgufis mier (a) ga<strong>da</strong>cemul iqna aqtivTan <strong>da</strong>kavSirebuli yvela riski <strong>da</strong> sargebeli;<br />

(b) jgufis mier ga<strong>da</strong>cemul iqna aqtivze kontroli.<br />

16

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

finansuri aqtivebis <strong>da</strong> valdebulebebis aRiarebis Sewyveta (gagrZeleba)<br />

im SemTxvevaSi, rodesac jgufis mier ga<strong>da</strong>cemul iqna aqtivi<strong>da</strong>n fuladi nakadebis miRebis<br />

ufleba <strong>da</strong> ar momx<strong>da</strong>ra riskebisa <strong>da</strong> sargeblis, aqtivze kontrolis arc ga<strong>da</strong>cema <strong>da</strong> arc<br />

SenarCuneba, jgufis mier aqtivis aRiareba xdeba Semdgomi gamoyenebis pirobiT. Semdgomi<br />

gamoyeneba, romelsac gaaCnia ga<strong>da</strong>cemul aqtivze erTgvari garantiis forma, aisaxeba<br />

aqtivis umciresi sabalanso RirebulebiT <strong>da</strong> im maqsimaluri Tanxis gaTvaliswinebiT,<br />

romlis ga<strong>da</strong>x<strong>da</strong>c SesaZloa <strong>da</strong>sWirdes jgufs.<br />

rodesac Semdgomi gamoyeneba miiRebs ga<strong>da</strong>cemul aqtivze werilobiTi <strong>da</strong>/an SeZenili<br />

ofcionis formas (fuladi ofcionebis an msgavsi sakontraqto pirobebis saxiT), jgufis<br />

CarTulobis xarisxi warmoadgens im ga<strong>da</strong>cemuli aqtivis Tanxas, romliTac SesaZlebelia<br />

aqtivis gamosyidva. Tumca im SemTxvevaSi, rodesac arsebobs werilobiTi miwodebis<br />

ofcioni (fuladi ofcionebis an msgavsi sakontraqto pirobebis saxiT) samarTliani<br />

RirebulebiT asaxul aqtivze, jgufis CarTulobis xarisxi Semoifargleba ga<strong>da</strong>cemuli<br />

aqtivebis samarTlian Rirebulebasa <strong>da</strong> ofcionis saaRsrulebo fa<strong>ss</strong> Soris umciresiT.<br />

finansuri valdebulebebi<br />

finansuri valdebulebebis Camowera xdeba maSin, rodesac valdebulebebi aqtivTan<br />

mimarTebaSi baTildeba an amoiwureba.<br />

rodesac arsebul finansur valdebulebas kreditorTan cvlis meore, mniSvnelovnad<br />

Secvlili pirobebiT, an, Tu mimdinare valdebulebis pirobebi mniSvnelovnad icvleba,<br />

amgvari cvlileba ganixileba, rogorc sawyisi valdebulebis Camowera <strong>da</strong> axali<br />

valdebulebis aRiareba, xolo Sesabamisi sabalanso Rirebulebis sxvaoba aisaxeba<br />

konsolidirebul mogeba-zaralis angariSgebaSi.<br />

finansuri garantiebi<br />

Cveulebrivi saqmianobis procesSi banki gascems finansur garantiebs, akreditivebisa <strong>da</strong><br />

aqceptebs. finansuri garantiebi aRiricxeba konsolidirebul finansur angariSgebai<br />

samarTliani RirebulebiT, sxva valdebulebebSi, rogorc miRebuli premia. Tav<strong>da</strong>pirveli<br />

aRiarebis Semdgom, bankis valdebulebebi yoveli garantiisTvis izomeba amortizebul<br />

premiasa <strong>da</strong> im xarjebis maqsimalurad zust gaTvlas Soris umetesiT, romelic saWiro<br />

iqneba garantii<strong>da</strong>n warmoSobili finansuri valdebulebis <strong>da</strong>safarad.<br />

yoveli mateba valebulebebSi, rac <strong>da</strong>kavSirebulia finanansur garantiebTan, aisaxeba<br />

konsolidirebul mogeba-zaralis angariSgebaSi. miRebuli premia aRiarebulia<br />

konsolidirebul mogeba-zaralis angariSgebaSi wrfivi meTodis gamoyenebiT garantiis<br />

sasargeblo momsaxurebis xangrZlivobis Sesabamisad.<br />

ga<strong>da</strong>saxadebi<br />

mimdinare mogebis ga<strong>da</strong>saxadis gaangariSeba xdeba saqarTvelos kanonmdeblobis<br />

Sesabamisad.<br />

ga<strong>da</strong>vadebuli aqtivebisa <strong>da</strong> valdebulebebis gaangariSeba xdeba mimdinare sxvaobebTan<br />

mimarTebaSi valdebulebaTa meTodis gamoyenebiT. ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadebi<br />

gaTvaliswinebulia yvela droebiT sxvaobaze, romelic warmoiSoba aqtivebisa <strong>da</strong><br />

valdebulebebis saga<strong>da</strong>saxado <strong>da</strong>sabegr Tanxebsa <strong>da</strong> maT sabalanso Rirebulebas Soris<br />

finansuri angariSgebis miznebisaTvis, gar<strong>da</strong> im SemTxvevisa, rodesac ga<strong>da</strong>vadebuli<br />

mogebis ga<strong>da</strong>saxadi warmoiSoba gudvilis Tav<strong>da</strong>pirveli aRiarebi<strong>da</strong>n Tu aqtivisa <strong>da</strong><br />

valdebulebi<strong>da</strong>n im operaciaSi, romelic ar aris sawarmoTa gaerTianeba <strong>da</strong> operaciis<br />

TariRisaTvis gavlenas ar iqoniebs saaRricxvo mogebasa Tu <strong>da</strong>sabegr mogeba-zaralze.<br />

17

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

ga<strong>da</strong>saxadebi (gagrZeleba)<br />

ga<strong>da</strong>vadebuli saga<strong>da</strong>saxado aqtivi aisaxeba im pirobiT, Tu arsebobs albaToba <strong>da</strong>sabegri<br />

mogebisa, romliTac SesaZlebeli iqneba droebiTi gamoqviTvadi sxvaobebis <strong>da</strong>farva.<br />

ga<strong>da</strong>vadebuli saga<strong>da</strong>saxado aqtivebi <strong>da</strong> valdebulebebi aRiricxeba saga<strong>da</strong>saxado<br />

ganakveTebiT, romelTa gamoyenebac mosalodnelia aqtivis realizaciisa <strong>da</strong> valdebulebis<br />

<strong>da</strong>farvis periodSi im ganakveTebze <strong>da</strong>yrdnobiT, romlebic <strong>da</strong>dgin<strong>da</strong> saangariSgebo<br />

TariRisaTvis.<br />

ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadi warmodgenilia droebiT sxvaobebze, romlebic<br />

warmoiSoba investiciebi<strong>da</strong>n Svilobil kompaniebSi, mekavSire <strong>da</strong> erTobliv sawarmoebSi,<br />

gar<strong>da</strong> im SemTxvevisa, rodesac SesaZloa gakontrolebul iqnas droebiTi sxvaobis<br />

Sebrunebis dro <strong>da</strong> axlo momavalSi Sebruneba ar aris mosalodneli.<br />

saqarTveloSi agreTve moqmedebs sxva<strong>da</strong>sxva saoperacio ga<strong>da</strong>saxadi, romelic gavlenas<br />

axdens jgufis saqmianobaze. es ga<strong>da</strong>saxadebi CarTulia sxva saoperacio xarjebSi.<br />

ZiriTadi saSualebebi<br />

ZiriTadi saSualebebi aRricxulia RirebulebiT, romelsac akldeba yoveldRiuri<br />

momsaxurebis xarjebi, <strong>da</strong>grovili cveTa <strong>da</strong> <strong>da</strong>grovili gaufasurebis moculoba. amgvari<br />

Tanxa moicavs ZiriTadi saSualebebis nawilis Canacvlebis Rirebulebas, rodesac xarji<br />

warmoiSoba Tu aRiarebis kriteriumebi <strong>da</strong>culia. ZiriTadi saSualebebis sabalanso<br />

Rirebulebis ga<strong>da</strong>xedva xdeba ga<strong>da</strong>fasebasTan mimarTebaSi, rodesac movlenebi an<br />

garemoebaTa cvlilebebi mianiSneben, rom sabalanso Rirebulebis aRdgena SesaZloa ver<br />

moxerxdes.<br />

Tav<strong>da</strong>pirveli aRiarebis Semdgom, Senoba-nagebobebi aisaxeba ga<strong>da</strong>fasebuli RirebulebiT,<br />

rac warmoadgens maT samarTlian Rirebulebas ga<strong>da</strong>fasebis TariRisaTvis minus SemdgomSi<br />

<strong>da</strong>grovili cveTisa <strong>da</strong> gaufasurebis zarali. Sefaseba xdeba sakmaod xSirad, raTa<br />

ga<strong>da</strong>fasebuli aqtivis samarTliani Rirebuleba arsebiTad ar gansxvavdebodes misi<br />

sabalanso Rirebulebisgan.<br />

ga<strong>da</strong>fasebis dRes arsebuli <strong>da</strong>grovili cveTa akldeba aqtivis sabalanso Rirebulebas <strong>da</strong><br />

wmin<strong>da</strong> Tanxa warmoadgens aqtivis ga<strong>da</strong>fasebul Tanxas. ga<strong>da</strong>fasebis nebismieri metoba<br />

kreditdeba sxva srul SemosavlebSi CarTuli ZiriTadi saSualebebis ga<strong>da</strong>fasebis<br />

rezervze, gar<strong>da</strong> im SemTxvevisa, rodesac xdeba uwin konsolidirebul mogeba-zaralis<br />

angariSgebaSi CarTuli aqtivis ga<strong>da</strong>fasebisas misi moculobis klebis Sebruneba. am<br />

SemTxvevaSi mateba aRiarebulia konsolidirebul mogeba-zaralis angariSgebaSi.<br />

ga<strong>da</strong>fasebis deficiti aRiarebulia konsolidirebul mogeba-zaralis angariSgebaSi, gar<strong>da</strong><br />

im SemTxvevisa, rodesac deficitiT pir<strong>da</strong>pir iqviTeba imave aqtivze uwin aRiarebuli<br />

mateba, romelic gaiqviTeba ZiriTadi saSualebebis ga<strong>da</strong>fasebis rezerviT.<br />

ZiriTadi saSualebebis ga<strong>da</strong>fasebis rezervi<strong>da</strong>n wliuri ga<strong>da</strong>tana gaunawilebel mogebaze<br />

xdeba aqtivis ga<strong>da</strong>fasebuli sabalanso Rirebulebis cveTasa <strong>da</strong> aqtivis Tav<strong>da</strong>pirveli<br />

Rirebulebis cveTas Soris sxvaobiT. gayidvisas calkeul aqtivTan <strong>da</strong>kavSirebuli<br />

mTliani ga<strong>da</strong>fasebis rezervi ga<strong>da</strong>itaneba gaunawilebel mogebaze.<br />

aqtivebis cveTa iricxeba im TariRi<strong>da</strong>n, rodesac xdeba aqtivis momsaxurebaSi gaSveba.<br />

cveTis <strong>da</strong>ricxva xdeba wrfivi meTodiT, Semdegi wliuri ganakveTebiT:<br />

18

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

ZiriTadi saSualebebi (gagrZeleba)<br />

Senoba-nagebobebi 2%-5%<br />

aveji <strong>da</strong> mowyobilobebi 15%-20%<br />

kompiuterebi <strong>da</strong> saofise 20%-25%<br />

mowyobilobebi<br />

satransporto saSualebebi 20%-25%<br />

ijariT aRebuli qonebis gaumjobeseba 15%-25%<br />

aqtivebis narCeni Rirebulebis, sasargeblo momsaxurebis xangrZlivobisa <strong>da</strong> meTodebis<br />

ga<strong>da</strong>xedva <strong>da</strong> Sesabamisad koreqtireba saWiroebisamebr xdeba yoveli finansuri wlis<br />

bolos.<br />

SekeTeba-ganaxlebasTan <strong>da</strong>kavSirebuli xarjebi iricxeba warmoSobisas <strong>da</strong> maTi CarTva<br />

xdeba sxva saoperacio xarjebSi Tu isini ar eqvemdebareba kapitalizaciias.<br />

<strong>da</strong>usrulebeli mSenebloba moicavs <strong>da</strong>naxarjebs, romlebic uSualod <strong>da</strong>kavSirebulia<br />

ZiriTadi saSualebis mSeneblobasTan, maT Soris mSeneblobis dros gaweuli Sesabamisad<br />

ganawilebuli pir<strong>da</strong>piri cvladi xarjebi <strong>da</strong> fiqsirebuli zednadebi xarjebi. aseTi<br />

aqtivebis cveTa, iseve rogorc msgavsi ZiriTadi saSualebisa, iwyeba aqtivis momsaxurebaSi<br />

ga<strong>da</strong>cemisas.<br />

sainvesticio qoneba<br />

jgufi garkveul qonebas flobs sainvesticio qonebis saxiT, saijaro Semosavlis<br />

misaRebad, kapitalis Rirebulebis zrdisTvis an orive mizniT. sainvesticio qoneba<br />

aRiricxeba SeZenis RirebulebiT, Semdgomi <strong>da</strong>naxarjebis CaTvliT. Tav<strong>da</strong>piveli aRiarebis<br />

Semdeg, sainvesticio qoneba aRiricxeba samarTliani RirebulebiT. sainvesticio qonebis<br />

samarTliani Rirebulebis cvlilebis Sedegad warmoSobili mogeba an zarali CarTulia<br />

konsolidirebul mogeba-zaralis angariSgebaSi.<br />

aramaterialuri aqtivebi<br />

aramaterialuri aqtivebi moicavs programul uzrunvelyofasa <strong>da</strong> licenziebs.<br />

calkeuli aramaterialuri aqtivi Tav<strong>da</strong>pirveli aRiariebisas aRiricxeba<br />

TviTRirebulebiT. sawarmoTa gaerTianebisas SeZenili aramaterialuri aqtivis<br />

Rirebuleba warmoadgens mis samarTlian Rirebulebas Sesyidvis TariRisaTvis.<br />

Tav<strong>da</strong>pirveli aRiarebis Semdgom aramaterialuri aqtivebi aRiricxeba TviTRirebulebiT,<br />

rasac akldeba akumulirebuli amortizacia <strong>da</strong> akumulirebuli gaufasurebis zarali.<br />

aramaterialuri aqtivebis sasargeblo momsaxurebis xangrZlivoba Sefasebulia<br />

gansazRvruli an ganusazRvreli vadiT. vadiani aramaterialuri aqtivebi amortizebulia<br />

sasargeblo ekonomiuri xangrZlivobis – 5-20 wlis ganmavlobaSi <strong>da</strong> maTi Sefaseba<br />

gaufasurebasTan mimarTebaSi xdeba gaufasurebis indikaciis arsebobisas. vadiani<br />

aramaterialuri aqtivebis amortizaciis periodikisa <strong>da</strong> meTodebis ga<strong>da</strong>xedva xdeba sul<br />

mcire, yoveli fiskaluri wlis bolos.<br />

rezervebi<br />

rezervebis aRiareba xdeba maSin, rodesac jgufs gaaCnia warsuli movleni<strong>da</strong>n gamomdinare<br />

mimdinare Tu savaraudo valdebuleba <strong>da</strong> mosalodnelia ekonomikuri sargeblis mqone<br />

resursebis gadineba valdebulebis <strong>da</strong>safarad. aseve, SesaZlebelia valdebulebis Tanxis<br />

sandod gansazRvra.<br />

19

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

gasayi<strong>da</strong>d gamiznuli finansuri aqtivebi<br />

jgufi axdens grZelvadiani aqtivis klasificirebas gasayi<strong>da</strong>d gamiznulad, Tu misi<br />

sabalanso Rirebuleba aRdgenil iqneba gayidvis operacii<strong>da</strong>n <strong>da</strong> ara uwyveti<br />

gamoyenebi<strong>da</strong>n.AmagaliTisTvis, grZelvadiani aqtivi (an aqtivebis jgufi) mzad un<strong>da</strong> iyos<br />

myisieri gayidvisTvis mimdinare pirobebiT, amgvari aqtivebis (an aqtivebis jgufis)<br />

gayidvis pirobebis analogiurad <strong>da</strong> gayidva un<strong>da</strong> iyos savaraudo.<br />

gayidva savaraudod moiazreba Tu bankis xelmZRvanelobas gegmaSi aqvs gayidos<br />

grZelvadiani aqtivi (an aqtivebis jgufi), Seswevs unari moizidos myidveli <strong>da</strong> aRniSnuli<br />

procesi inicirebulia. grZelvadiani aqtivi (an aqtivebis jgufi) gatanil un<strong>da</strong> iqnas<br />

bazarze, raTa gaiyidos mis mimdinare samarTlian RirebulebasTan mimarTebaSi gonivrul<br />

fasad <strong>da</strong> amasTan gayidva un<strong>da</strong> moiazrebodes <strong>da</strong>srulebul operaciad erTi wlis<br />

ganmavlobaSi gasayi<strong>da</strong>d gamiznul grZelvadian aqtivad klasificirebis Semdgom.<br />

jgufi aRricxavs gasayi<strong>da</strong>d gamiznulad klasificirebul aqtivs (aqtivebis jgufs) mis<br />

sabalanso Rirebulebasa <strong>da</strong> samarTlian Rirebulebas Soris (minus gayidvis xarji)<br />

umciresiT. jgufi aRiarebs gaufasurebis zarals aqtivis yvela Tav<strong>da</strong>pirveli Tu<br />

Semdgomi CamowerisTvis samarTlian Rirebulebamde, minus gayidvis xarji, Tu movlenebi an<br />

garemoebaTa cvlilebebi miuTiTeben sabalanso Rirebulebis gaufasurebaze.<br />

saaqcio kapitali<br />

saaqcio kapitali<br />

Cveulebrivi aqciebi klasificirebulia rogorc kapitali. gare xarjebi, pir<strong>da</strong>pir<br />

<strong>da</strong>kavSirebuli axali aqciebis gamoSvebasTan sawarmoTa gaerTianebisTvis gamoSvebuli<br />

aqciebis gar<strong>da</strong>, aRricxulia, rogorc gamoqviTvebi kapitalis Semosavlebi<strong>da</strong>n. gamoSvebuli<br />

aqciebis nominalur Rirebulebaze meti nebismieri samarTliani Rirebulebis mqone<br />

miRebuli safasuri aRiricxeba rogorc <strong>da</strong>matebiT Setanili kapitali.<br />

gamosyiduli aqciebi<br />

rodesac banki an SeiZens bankis aqciebs, ga<strong>da</strong>xdili safasuri, <strong>da</strong>kavSirebul saoperacio<br />

TanxebTan erTad (mogebis ga<strong>da</strong>saxadis gamoklebiT) gamoiqviTeba mTliani kapitali<strong>da</strong>n<br />

rogorc gamosyiduli aqciebi maT gauqmebamde an xelaxla gamoSvebamde. rodesac<br />

SemdgomSi xdeba aseTi aqciebis gayidva an xelaxla gamoSveba, xdeba miRebuli safasuris<br />

CarTva kapitalSi. gamosyiduli aqciebi asaxulia saSualo Sewonili RirebulebiT.<br />

dividendebi<br />

dividendebi aRiarebulia rogorc valdebuleba <strong>da</strong> gamoiqviTeba kapitali<strong>da</strong>n angariSgebis<br />

Sedgenis TariRisaTvis mxolod maSin, Tu isini gacxadebulia angariSgebis Sedgenamde<br />

periodSi an angariSgebis Sedgenis TariRiT. dividendebi gacxadebulia, rodesac maTi<br />

SeTavazeba angariSgebis Sedgenis TariRamde xdeba, an Tu isini SeTavazebulia an<br />

gacxadebulia angariSgebis Sedgenis Semdgom periodSi, magram konsolidirebuli<br />

finansuri angariSgebis gamocemamde.<br />

20

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

angariSgeba segmentebis mixedviT<br />

segmentebis mixedviT angariSgeba efuZneba Semdeg saoperacio segmentebs: sacalo sabanko<br />

momsaxureba, korporaciuli <strong>da</strong> komerciuli momsaxureba, kerZo sabanko <strong>da</strong> korporaciuli<br />

centris momsaxureba.<br />

pirobiTi valdebulebebi<br />

pirobiTi valdebulebebi ar aris aRiarebuli finansuri mdgomareobis konsolidirebul<br />

angariSgebaSi, magram naCvenebia im SemTxvevebis gar<strong>da</strong>, rodesac fuladi saxsrebis<br />

gadinebis albaToba <strong>da</strong>farvis mizniT aris <strong>da</strong>bali. pirobiTi aqtivi ar aris aRiarebuli<br />

finansuri mdgomareobis konsolidirebul angariSgebaSi, Tumca naCvenebia maSin, rodesac<br />

ekonomikuri sargeblis miReba aris mosalodneli.<br />

sapensio <strong>da</strong> sxva valdebulebebi<br />

jgufs ar gaaCnia sapensio sqema saqarTvelos sapensio sqemis gar<strong>da</strong>. jgufs aseve ar<br />

gaaCnia sxva mniSvnelovani sakompensacio valdebulebebi, romlebic moiTxovs <strong>da</strong>ricxvas.<br />

Semosavlisa <strong>da</strong> xarjis aRiareba<br />

Semosavalis aRiareba xdeba maSin, rodesac ekonomikuri sargeblis miRebis albaToba<br />

maRalia <strong>da</strong> SesaZlebelia misi sandod Sefaseba.<br />

saprocento Semosavali <strong>da</strong> xarji<br />

amortizebuli RirebulebiT aRricxuli yvela finansuri instrumentisaTvis <strong>da</strong> savaWrod<br />

gamiznuli an gasayi<strong>da</strong>d arsebuli saprocento sargeblis mqone fasiani qaRaldebisaTvis,<br />

saprocento Semosavali <strong>da</strong> xarji aRiricxeba efeqturi saprocento ganakveTis meTodiT.<br />

efeqturi saprocento ganakveTi aris is ganakveTi, romelic adiskontirebs mosalodnel<br />

samomavlo fulad <strong>da</strong>farvebs/Semosavlebs finansuri instrumentis sasargeblo<br />

momsaxurebis xangrZlivobis, an sa<strong>da</strong>c Sesaferisia, ufro mokle vadis manZilze<br />

finansuri aqtivis Tu valdebulebis wmin<strong>da</strong> sabalanso Rirebulebamde. gaangariSeba<br />

iTvaliswinebs finansuri instrumentis yvela sakontraqto pirobas (magaliTad winaswari<br />

ga<strong>da</strong>xdis SesaZleblobas) <strong>da</strong> moicavs nebismier sakomisio Tanxas, romelic pir<strong>da</strong>pir<br />

ganekuTvneba instruments <strong>da</strong> warmoadgens efeqturi saprocento ganakveTis ganuyofel<br />

nawils, gar<strong>da</strong> samomavlo sakredito zaralisa. finansuri aqtivisa Tu finansuri<br />

valdebulebis sabalanso Rirebuleba koreqtirdeba Tu jgufi ga<strong>da</strong>xe<strong>da</strong>vs mis mier<br />

<strong>da</strong>safari Tu misaRebi savaraudo Tanxebis Sefasebas. koreqtirebuli sabalanso<br />

Rirebuleba gamoiTvleba Tav<strong>da</strong>pirvel efeqtur saprocento ganakveTze <strong>da</strong>yrdnobiT <strong>da</strong><br />

sabalanso Rirebulebis cvlileba aRiricxeba rogorc saprocento Semosavali Tu xarji.<br />

rodesac finansuri aqtivis Tu msgavsi aqtivebis jgufis Rirebuleba mcirdeba gaufasurebis<br />

zaralis gamo, saprocento Semosavlis aRiareba grZeldeba Tav<strong>da</strong>pirveli efeqturi<br />

saprocento ganakveTis gamoyenebiT romelic miesa<strong>da</strong>geba axal sabalanso Rirebulebas.<br />

21

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

Semosavlisa <strong>da</strong> xarjis aRiareba (gagrZeleba)<br />

Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio mosakrebli<strong>da</strong>n<br />

jgufi iRebs Semosavals gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio mosakrebli<strong>da</strong>n misi klientebisTvis<br />

gaweuli sxva<strong>da</strong>sxva saxis momsaxurebi<strong>da</strong>n. Semosavali gasamrjelo<strong>da</strong>n SesaZloa <strong>da</strong>iyos<br />

Semdeg or kategoriad:<br />

• Semosavali garkveuli periodis manZilze gaweuli momsaxurebi<strong>da</strong>n miRebuli<br />

gasamrjelo<strong>da</strong>n<br />

Semosavali garkveuli periodis manZilze gaweuli momsaxurebi<strong>da</strong>n miRebuli<br />

gasamrjelo<strong>da</strong>n <strong>da</strong>ricxulia imave periodSi. aRniSnuli gasamrjelo moicavs Semosavals<br />

sakomisio mosakrebli<strong>da</strong>n <strong>da</strong> aqtivebis marTvi<strong>da</strong>n, meurveobisa <strong>da</strong> sxva mmarTvelobis <strong>da</strong><br />

sakonsultacio ga<strong>da</strong>saxadebs. sasesxo valdebulebebi, romlebic savaraudod Camoiwereba<br />

<strong>da</strong> sxva sakredito Tanxebi ga<strong>da</strong>vadebulia (yvela mzard xarjebTan erTad) <strong>da</strong><br />

aRiarebulia, rogorc sesxis efeqturi saprocento ganakveTis koreqtireba.<br />

• Semosavali saoperacio momsaxurebi<strong>da</strong>n miRebuli gasamrjelo<strong>da</strong>n<br />

Tanxebi miRebuli mesame mxareTa operaciebTan <strong>da</strong>kavSirebuli molaparakebebi<strong>da</strong>n –<br />

rogorebicaa aqciebis Tu sxva fasiani qaRaldebis Sesyidva Tu sawarmos Sesyidva an<br />

gayidva aRricxulia garigebis <strong>da</strong>srulebisas. gasamrjelo an gasamrjelos komponentebi<br />

<strong>da</strong>kavSirebuli garigebebTan aRiarebulia Sesabamisi pirobebis Sesrulebis Semdgom.<br />

Semosavali dividendebi<strong>da</strong>n<br />

ucxouri valutis konvertacia<br />

konsolidirebuli finansuri angariSgeba warmodgenilia larSi, rac jgufis<br />

funqcionalur valutas warmoadgens. ucxour valutaSi ganxorcielebuli operaciebi<br />

aRiricxeba funqcionalur valutaSi, romlis konvertacia xdeba operaciis dRes arsebuli<br />

kursiT. ucxour valutaSi arsebuli fuladi aqtivebisa <strong>da</strong> valdebulebebis konvertacia<br />

larSi xdeba seb-is gacvliTi kursiT angariSgebis Sedgenis dRes. ucxour valutaSi<br />

ganxorcielebuli operaciebis konvertaciiT gamowveuli mogeba-zarali aRiarebulia<br />

mogeba-zaralis konsolidirebul angariSgebaSi rogorc ucxouri valutis konvertaciiT<br />

gamowveul mogebas minus zarali – sakurso sxvaoba. arafuladi saSualebebis<br />

konvertacia, romlebic aRiricxeba ucxour valutaSi istoriuli Rirebulebis <strong>da</strong>dgenis<br />

mizniT, xdeba operaciis dRis gacvliTi kursiT. arafuladi saSualebebi, romlebic<br />

aRiricxeba ucxour valutaSi samarTliani RirebulebiT, konvertirdeba im dRis<br />

gacvliTi kursiT, roca mox<strong>da</strong> samarTliani Rirebulebis <strong>da</strong>dgena.<br />

sxvaobebi ucxour valutaSi ganxorcielebuli operaciis sakontraqto gacvliT kur<strong>ss</strong>a <strong>da</strong><br />

seb-is gacvliT kur<strong>ss</strong> Soris operaciis dRes CarTulia ucxour valutaSi<br />

ganxorcielebuli operaciebi<strong>da</strong>n mogebas minus zaralis muxlSi.<br />

2011 wlis 30 ivnisis <strong>da</strong> 2011 wlis 31 dekembris mdgomareobiT kondolidirebuli finansuri<br />

angariSgebis momzadebisas jgufis mier gamoyenebuli gacvliTi kursebi Semdegia:<br />

30 ivnisi, 2011 31 dekemberi, 2010<br />

GEL/1 aSS dolari 1.6665 1.7728<br />

GEL/1 evro 2.4054 2.3500<br />

22

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

saaRricxvo politikis samomavlo cvlilebebi<br />

stan<strong>da</strong>rtebi <strong>da</strong> interpretaciebi, romlebic gamoica, magram jer ZalaSi ar Sesula<br />

konsolidirebuli finansuri angariSgebis <strong>da</strong>mtkicebis TariRisaTvis, gamocemul iqna rigi<br />

axali stan<strong>da</strong>rtebis, interpretaciebis <strong>da</strong> mimdinare stan<strong>da</strong>rtebis cvlilebebisa,<br />

romlebic am saangariSgebo periodisaTvis jer ZalaSi ar Sesula <strong>da</strong> jgufs adreuli<br />

TariRiT ar miuRia. esenia:<br />

fa<strong>ss</strong> 9 “finansuri instrumentebi”<br />

2009 wlis noemberSi ba<strong>ss</strong>s-m gamosca fa<strong>ss</strong> 9-is “finansuri instrumentebi” pirveli nawili.<br />

aRniSnuli stan<strong>da</strong>rti saboloo jamSi Secvlis ba<strong>ss</strong> 39-s - “finansuri instrumentebi:<br />

aRiareba <strong>da</strong> Sefaseba”. fa<strong>ss</strong> 9 ZalaSi Sedis 2013 wlis 1 ianvars <strong>da</strong>wyebuli wliuri<br />

periodebisaTvis. sawarmoebs SeuZliaT miiRon pirveli nawili 2009 wlis 31 dekembris<br />

Semdom <strong>da</strong>wyebuli saangariSgebo periodebisTvis. fa<strong>ss</strong> 9-is pirveli nawili warmoadgens<br />

finansuri aqtivebis klasifikaciisa <strong>da</strong> Sefasebis axal moTxovnebs. kerZod, finansuri<br />

aqtivebis Semdgomi Sefasebisas, isini klasificirebul un<strong>da</strong> iqnan amortizebuli<br />

RirebulebiT an samarTliani RirebulebiT mogebis an zaralis gavliT; arasavaWro<br />

<strong>da</strong>niSnulebis kapitalis instrumentebi Sefasebul un<strong>da</strong> iqnas realuri RirebulebiT sxva<br />

sruli Semosavlis gavliT. jgufi amJamad afasebs Tu ra gavlena eqneba axali stan<strong>da</strong>rtis<br />

miRebas <strong>da</strong> gansazRvravs pirveladi miRebis TariRs.<br />

fa<strong>ss</strong> 10 “konsolidirebuli finansuri angariSgeba”<br />

fa<strong>ss</strong> 10, konsolidirebuli finansuri angariSgeba warmoadgens calkeul konsoli<strong>da</strong>ciis<br />

models, romelic moiazrebs kontrolis sistemas, rogorc konsoli<strong>da</strong>ciis safuZvels<br />

yvela tipis sawarmosaTvis. aRniSnuli stan<strong>da</strong>rti gawers moTxovnebs iseT garemoebebSi,<br />

rodesac rTulia kontrolis sistemis Sefaseba, potenciuri xmis uflebis, saagento<br />

urTierTobebis, gansazRvruli aqtivebis kontrolis CaTvliT, aseve iseT SemTxvevebSi,<br />

rodesac xmis ufleba ar warmoadgens dominant faqtors kontrolis sistemis<br />

gansazRvrisas. amasTan, fa<strong>ss</strong> 10 warmoadgen miRebis instruqcias saagento urTireTobebis<br />

SemTxvevaSi. stan<strong>da</strong>rti aseve moicavs buRaltruli aRricxvis moTxovnebs <strong>da</strong><br />

konsoli<strong>da</strong>ciis procedurebs, romlebic Seucvlelad aris ga<strong>da</strong>tanili ba<strong>ss</strong> 27-<strong>da</strong>n. fa<strong>ss</strong> 10<br />

cvlis imk-12 - is – “konsoli<strong>da</strong>cia - specialuri <strong>da</strong>niSnulebis ekonomikuri subieqtebi” <strong>da</strong><br />

ba<strong>ss</strong> 27-is – “konsolidirebuli <strong>da</strong> individualuri finansuri angariSgeba” konsoli<strong>da</strong>ciis<br />

safuZvels <strong>da</strong> ZalaSia 2012 wlis 1 ianvars an mis Semdgom <strong>da</strong>wyebuli wliuri<br />

periodebisaTvis. <strong>da</strong>saSvebia ufro adreuli miRebac. amJamad jgufi afasebs fa<strong>ss</strong> 10-is<br />

miRebis SesaZlo gavlenas mis finansur mdgomareobaze <strong>da</strong> saqmianobaze.<br />

fa<strong>ss</strong> 11 “erToblivi garigebebi”<br />

fa<strong>ss</strong> 11 – “erToblivi garigebebi” aumjobesebs erToblivi garigebebis aRricxvis<br />

proceruras <strong>da</strong> warmoadgens principebze <strong>da</strong>fuZnebul midgomas, romelic erToblivi<br />

garigebis monawile mxarisgan moiTxovs garigebi<strong>da</strong>n warmoSobili uflebebisa <strong>da</strong><br />

movaleobebis aRiarebas. erToblivi garigebis klasifikacia ganisazRvreba mxareebis am<br />

garigebi<strong>da</strong>n warmoSobili uflebebisa <strong>da</strong> movaleobebis SefasebiT. stan<strong>da</strong>rtSi gawerilia<br />

mxolod ori tipis garigeba – erToblivi operacia <strong>da</strong> erToblivi sawarmo. fa<strong>ss</strong> 11 aseve<br />

gamoricxavs proporciuli konsoli<strong>da</strong>ciis meTods erToblivi garigebebis SemTxvevaSi.<br />

fa<strong>ss</strong> 11 cvlis ba<strong>ss</strong> 31-s – “erTobliv saqmianobaSi monawileoba” <strong>da</strong> imk 13-s “erToblivad<br />

kontrolirebadi erTeulebi – kontrolis uflebis mqone investorebis arafuladi<br />

Senatanebi” <strong>da</strong> ZalaSia 2012 wlis 1 ianvris Semdgom <strong>da</strong>wyebuli wliuri periodebisaTvis.<br />

<strong>da</strong>saSvebia ufro adreuli miRebac. fa<strong>ss</strong> 11 ar iqoniebs gavlenas wasarmos<br />

konsolidirebul finansur angariSgebaze.<br />

23

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

saaRricxvo politikis samomavlo cvlilebebi<br />

fa<strong>ss</strong> 12 “sxva sawarmoSi monawileobis ganmartebiTi SeniSvnebi”<br />

fa<strong>ss</strong> 12 – “sxva sawarmoSi monawileobis ganmartebiTi SeniSvnebi”, romelic gamoica 2011<br />

wlis maisSi warmoadgens axal mravalmxriv stan<strong>da</strong>rts, romelic exeba sxva sawarmoebSi<br />

monawileobis yvela tipis ganmartebas, <strong>Svilobili</strong> <strong>kompaniebi</strong>s, erToblivi garigebebis,<br />

mekavSire sawarmoebis <strong>da</strong> arakonsolidirebuli struqturuli erTeulebis CaTvliT. fa<strong>ss</strong><br />

12 ZalaSia 2012 wlis 1 ianvris Semdgom <strong>da</strong>wyebuli wliuri periodebisaTvis. <strong>da</strong>saSvebia<br />

ufro adreuli miRebac. stan<strong>da</strong>rtis miReba moiTxovs jgufis finansur agnariSegebaSi<br />

axali ganmartebiTi SeniSvnebis CarTvas, Tumca mas ar eqneba gavlena jgufis finansur<br />

mdgomareobasa <strong>da</strong> saqmianobaze.<br />

fa<strong>ss</strong> 13 “realuri Rirebulebis Sefaseba”<br />

fa<strong>ss</strong> 13, “realuri Rirebulebis Sefaseba” gansazRvravs realur Rirebulebas, adgens<br />

erTian “fa<strong>ss</strong>” sqemas realuri Rirebulebis gansazRvrisaTvis <strong>da</strong> moiTxovs realuri<br />

Rirebulebis Sefasebis Taobaze ganmartebiT SeniSvnebs. stan<strong>da</strong>rti ZalaSia, rodesac sxva<br />

“fa<strong>ss</strong>”-iT moiTxoveba an <strong>da</strong>Svebulia realuri Rirebulebis Sefaseba. stan<strong>da</strong>rti ar<br />

warmoadgens raime saxis axal moTxovnas aqtivis an valdebulebis samarTliani<br />

RirebulebiT Sefasebis Taobaze, ar cvlis “fa<strong>ss</strong>”-s Sesabamisad realuri RirebulebiT<br />

Sefasebas <strong>da</strong> ar gawers cvlilebas realur RirebulebaSi. fa<strong>ss</strong> 13 ZalaSia 2013 wlis 1<br />

ianvars <strong>da</strong>wyebuli wliuri periodebisaTvis. <strong>da</strong>saSvebia adreuli miRebac. jgufi amJamad<br />

afasebs fa<strong>ss</strong> 13-is miRebis SesaZlo gavlenas mis finansur mdgomareobasa <strong>da</strong> saqmianobaze.<br />

ba<strong>ss</strong> 19-is “<strong>da</strong>qiravebul momuSaveTa gasamrjeloebi” cvlileba<br />

aRniSnuli cvlilebebi auqmebs koridorul midgomas <strong>da</strong> finansuri xarjis gaangariSeba<br />

xdeba neto finansirebis safuZvelze. ba<strong>ss</strong> 19-is cvlileba gavlenas ar iqoniebs jgufis<br />

konsolidirebul finansur angariSgebaze.<br />

24

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

fa<strong>ss</strong>-is gaumjobesebebi<br />

cvlilebebi moicavs eqvsi stan<strong>da</strong>rtisa <strong>da</strong> erTi “faisk”-s cvlilebas, rac efuZneba 2009<br />

wlis agvistoSi gamoSvebul gansaxilvel proeqts <strong>da</strong> <strong>da</strong>matebiT “fa<strong>ss</strong>” 1-is cvlilebas –<br />

“finansuri angariSgebis saerTaSoriso stan<strong>da</strong>rtebis pirvelad gamoyeneba”. aRniSnuli<br />

Seadgens 2009 wlis ivlisSi gamoSvebuli “ganakveTiT regulirebadi operaciebi”<br />

wina<strong>da</strong>debis nawils. amJamad jgufi afasebs am cvlilebebis Sedegebs:<br />

fa<strong>ss</strong> 1-is - “finansuri angariSgebis saerTaSoriso stan<strong>da</strong>rtebis pirvelad gamoyeneba”<br />

gavlenas fiqsirebul TariRebsa <strong>da</strong> hiperinflaciaze<br />

aRniSnuli koreqtireba moicavs “fa<strong>ss</strong>” 1-is - “finansuri angariSgebis saerTaSoriso<br />

stan<strong>da</strong>rtebis pirvelad gamoyeneba” ori saxis cvlilebas. pirveli 2004 wlis 1 ianvarze<br />

miTiTebas cvlis “fa<strong>ss</strong>”-ze ga<strong>da</strong>svlis TariRiT, riTac “fa<strong>ss</strong>”-s pirvelad gamomyenebel<br />

organizaciebs aRar sWirdebaT iseTi Camoweris operaciebis xelaxla gacxadeba,<br />

romelTac adgili hqon<strong>da</strong>T “fa<strong>ss</strong>”-ze ga<strong>da</strong>svlis TariTamde. meore cvlileba gawers, Tu<br />

rogor un<strong>da</strong> waradginos sawarmom finansuri angariSgeba “fa<strong>ss</strong>”-s Sesabamisad im periodis<br />

Semdgom, rodesac is ar iyo SesabamisobaSi “fa<strong>ss</strong>”-Tan misi funqcionaluri valutis<br />

hiperinflaciis gamo. jgufi ar elis, rom “fa<strong>ss</strong>” 1-is cvlilebas gavlena eqneba mis<br />

finansur angariSgebaze<br />

fa<strong>ss</strong> 7-is - “finansuri instrumentebi: ganmartebiTi SeniSvnebi”-s gavlenas Camoweris<br />

operaciebze<br />

aRniSnuli cvlilebebi efuZneba “ba<strong>ss</strong>s”-s mier balansgare operaciebis mimoxlvas.<br />

aRniSnuli cvlileba Seitans gamWvirvalobas ga<strong>da</strong>cemis operaciebis gacxadebaSi <strong>da</strong><br />

momxmareblisTvis metad gasagebs gaxdis finansuri aqtivebis ga<strong>da</strong>cemasTan <strong>da</strong>kavSirebul<br />

riskebs <strong>da</strong> maT gavlenas sawarmos fianansur mdgomareobaze. gansakuTrebiT es exeba<br />

aqtivebis gayidvi<strong>da</strong>n <strong>da</strong> <strong>da</strong>giravebi<strong>da</strong>n gamomdinare fasiani qaRaldebis gamoSvebas. jgufi<br />

miiCnevs, rom fa<strong>ss</strong> 7-is cvlilebas gavlena ar eqneba jgufis finansur angariSgebaze.<br />

ba<strong>ss</strong> 12-is - “mogebi<strong>da</strong>n ga<strong>da</strong>saxadebi” cvlilebis gavlenas ga<strong>da</strong>vadebul ga<strong>da</strong>saxadze<br />

ba<strong>ss</strong> 12 “mogebi<strong>da</strong>n ga<strong>da</strong>saxadebi” amJamad sawarmosgan moiTxovs <strong>da</strong>iangariSos mogebi<strong>da</strong>n<br />

gasaxadi imasTan mimarTebaSi, elis Tu ara is aqtivis sabalanso Rirebulebis aRdgenas<br />

gamoyenebi<strong>da</strong>n an realizacii<strong>da</strong>n. SesaZloa rTuli <strong>da</strong> subieqturi iyos Sefaseba imisa,<br />

moxdeba Tu ara aRdgena gamoyenebis an realizaciis gziT, maSin rodesac aqtivi<br />

Sefasebulia realuri Rirebulebis meTodiT ba<strong>ss</strong> 40-is - “sainvesticio qoneba”<br />

Sesabamisad. amitom aRniSnuli cvlileba warmoadgens sainvesticio qonebi<strong>da</strong>n<br />

warmoSobili ga<strong>da</strong>vadebuli saga<strong>da</strong>saxado aqtivebisa <strong>da</strong> valdebulebebis realuri<br />

RirebulebiT Sefasebis arsebuli pricipi<strong>da</strong>n ga<strong>da</strong>xvevas. am cvlilebis Sedegad, imk 21,<br />

“mogebi<strong>da</strong>n ga<strong>da</strong>saxadebi - ga<strong>da</strong>fasebuli aracveTadi aqtivebis aRdgena” aRar gamoiyeneba<br />

realuri RirebulebiT aRricxuli sainvesticio qonebisaTvis. cvlilebebi agreTv ba<strong>ss</strong> 12-<br />

Si CarTavs uwin imk 21-Si gaweril, amJamad amoRebul instruqcias. jgufi ar elis, rom<br />

ba<strong>ss</strong> 12-is cvlilebas gavlena eqneba mis finansur angariSgebaze.<br />

ba<strong>ss</strong> 1-is - “finansuri angariSgebis wardgena” gavlenas sxva srul Semosavalze<br />

am koreqtirebiT gamowveuli ZiriTadi cvlileba warmoadgens moTxovnas sawarmoebis<br />

mimarT, <strong>da</strong>ajgufon sxva sruli Semosavlis muxlebi, am muxlebSi asaxuli Tanxebis mogabazaralSi<br />

reklasifikaciis albaTobis mixedviT. cvlileba ar aRwers sxva srul<br />

SemosavalSi warmodgenil muxlebs. jgufi ar elis aRniSnuli cvlilebis gavlenas mis<br />

finansur angariSgebaze.<br />

25

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

3. saaRricxvo politikis mimoxilva (gagrZeleba)<br />

fa<strong>ss</strong>-is gaumjobesebebi (gagrZeleba)<br />

ba<strong>ss</strong> 27 (Sesworebuli 2011 wels), “individualuri finansuri agnariSgeba”<br />

stan<strong>da</strong>rti moicavs individualuri finansuri angariSebis muxlebs, im muxlebis gar<strong>da</strong>,<br />

romlebic (ba<strong>ss</strong> 27-is kontrolis sistemasTan <strong>da</strong>kavSirebuli muxlebi) CarTulia axal<br />

fa<strong>ss</strong> 10-Si. jgufi ar elis, rom aRniSnuli cvlileba gavlenas iqoniebs mis finansur<br />

angariSgebaze.<br />

ba<strong>ss</strong> 28 (Sesworebuli 2011 wels), “mekavSire <strong>da</strong> erToblivi sawarmoebi”<br />

aRniSnuli stan<strong>da</strong>rti mekavSire <strong>da</strong> erToblivi sawarmoebis aRricxvas wilobrivi<br />

monawileobis meTodiT, fa<strong>ss</strong> 11-Tan SesabamisobaSi. jgufi ar elis, rom ba<strong>ss</strong> 28-is<br />

cvlilebebi gavlenas iqoniebs mis finansur angariSgebaze.<br />

4. mniSvnelovani buRaltruli Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi<br />

jgufis konsolidirebuli finansuri angariSebis momzadeba xelmZRvanelobisgan moiTxovs<br />

iseTi Sefasebebsa <strong>da</strong> <strong>da</strong>Svebebs, romlebic gavlenas iqoniebs sabalanso angariSgebis<br />

Sedgenis dRes aqtivebisa <strong>da</strong> valdebulebebis saangariSo Tanxebze <strong>da</strong> wlis bolos<br />

finansur angariSgebaSi mocemul Semosavalsa <strong>da</strong> xarjze. Sefasebebisa <strong>da</strong> <strong>da</strong>Svebebis<br />

ga<strong>da</strong>xedva xdeba uwyvetad. es Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi eyrdnoba warsul gamocdilebasa <strong>da</strong><br />

mraval sxva faqtors, romelebis viTarebisamebr iTvleba keTilgonivrulad. faqtobrivi<br />

Sedegebi SesaZloa gansxvavdebodes amgvari Sefasebebisgan sxva<strong>da</strong>sxva varaudisa Tu<br />

garemoebebis dros. qvemoT mocemulia Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi, romlebic mniSvnelovania<br />

jgufis finansuri mdgomareobisTvis.<br />

sesxebis gaufasurebis rezervi<br />

jgufis mier regularulad xdeba sesxebis ga<strong>da</strong>xedva gaufasurebasTan mimarTebaSi. jgufi<br />

adgens sesxebis gaufasurebis rezervs, raTa aRiaros sesxebisa <strong>da</strong> moTxovnebis portfelis<br />

gaufasureba. jgufi sesxebisa <strong>da</strong> moTxovnebis rezervis gaufasurebis saaRricxvo<br />

Sefasebebs ganixilavs, rogorc Sefasebis ganusazRvrelobis ZiriTad wyaros, vinai<strong>da</strong>n (i)<br />

es Sefasebebi midrekilia cvlilebisken periodi<strong>da</strong>n perio<strong>da</strong>mde, radgan <strong>da</strong>Svebebi<br />

valdebulebebis Seusruleblobaze, aseve gaufasurebul xarjebsa <strong>da</strong> moTxovnebTan<br />

<strong>da</strong>kavSirebuli zaralebis Sefaseba <strong>da</strong>mokidebulia saqmianobis ukanasknel gamocdilebaze,<br />

<strong>da</strong> (ii) jgufs moeTxoveba nebismieri mniSvnelovani gansxvaveba jgufis savaraudo zaralsa<br />

<strong>da</strong> realur zarals Soris aRricxos rezervSi, ramac SesaZloa arsebiTi gavlena iqonios<br />

momavali periodebis konsolidirebul finansur angariSgebaze.<br />

jgufi iyenebs xelmZRvanelobis Sefasebebs nebismieri gaufasurebis zaralis gansazRvris<br />

mizniT im SemTxvevaSi, rodesac msesxebels gaaCnia finansuri sirTuleebi <strong>da</strong> analogiur<br />

msesxeblebTan mimarTebaSi istoriuli monacemebi rTulad moipoveba. aseve jgufi afasebs<br />

samomavlo fuladi nakadebis cvlilebas warsul Sedegebze, momxmareblis wina qmedebebze,<br />

im mopovebad monacemebze <strong>da</strong>yrdnobiT, romlebic miuTiTeben, rom arsebobs gauaresebisken<br />

cvlileba jgufSi msesxeblebis ga<strong>da</strong>xdis statusisa, an adgilobrivi ekonomikuri<br />

mdgomareobisa, rac <strong>da</strong>kavSirebulia valdebulebebis <strong>da</strong>rRvevasTan. sakredito riskis<br />

maxasiaTeblebis mqone aqtivebisTvis xelmZRvaneloba iyenebs istoriuli zaralis<br />

gamocdilebaze <strong>da</strong>fuZnebul Sefasebebsa <strong>da</strong> analogiuri sesxebis jgufis gaufasurebis<br />

obieqtur safuZvels. jgufi eyrdnoba sakuTar Sefasebebs sesxebis xelmisawvdomi<br />

monacemebis koreqtirebisaTvis mimdinare movlenebis asaxvis mizniT, romlebic ar aris<br />

asaxuli istoriul monacemebSi.<br />

26

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

4. mniSvnelovani buRaltruli Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi<br />

sesxebis gaufasurebis rezervi (gagrZeleba)<br />

konsolidirebul finansur angariSgebaSi finansuri aqtivebis gaufasurebis rezervis<br />

gansazRvra xdeba arsebuli ekonomikuri <strong>da</strong> politikuri mdgomareobis safuZvelze.<br />

jgufisTvis SeuZlebelia winaswar gansazRvros, Tu ra cvlilebebi moxdeba saqarTveloSi<br />

<strong>da</strong> ra gavlena eqneba aseT cvlilebebs momaval periodSi finansuri aqtivebis<br />

gaufasurebis rezervis adekvaturobaze.<br />

finansuri instrumentebis Sefaseba<br />

finansuri instrumentebi, romlebic klasificirdeba, rogorc gasayi<strong>da</strong>d arsebuli,<br />

aRiricxeba samarTliani RirebulebiT. aseTi finansuri instrumentebis samarTliani<br />

Rirebuleba warmoadgens savaraudo Tanxas, romliTac SesaZloa instrumenti gaicvalos<br />

msurvel mxareebs Soris, iZulebiTi an likvi<strong>da</strong>cisas gayidvis gar<strong>da</strong>. Tu finansuri<br />

instrumentisTvis arsebobs sabazro fasi, maSin samarTliani Rirebuleba gamoiTvleba<br />

sabazro fasze <strong>da</strong>yrdnobiT. rodesac Sefasebis parametrebi ar aris warmodgenili<br />

bazarze, an SeuZlebelia sabazro fasebiT maTi gansazRvra, samarTliani Rirebuleba<br />

gamomdinareobs TiToeuli produqtis Sesabamisi sabazro monacemebis analizisa <strong>da</strong><br />

faswarmoqmnis im modelebi<strong>da</strong>n, romlebic iyeneben maTematikur meTodologiebs <strong>da</strong><br />

finansur Teoriebs. faswarmoqmnis modelebi iTvaliswinebs fasiani qaRaldebis<br />

sakontraqto pirobebs, aseve sabazro pirobebi<strong>da</strong>n gamomdinare Sefasebis parametrebs,<br />

rogorebicaa saprocento ganakveTi, meryeoba, gacvliTi kursebi <strong>da</strong> kontragentis<br />

sakredito reitingi. rodesac SefasebisTvis sabazro monacemebi ar arsebobs,<br />

xelmZRvaneloba akeTebs <strong>da</strong>Svebas parametris saukeTeso Sefasebaze, raTa gonivrulad<br />

gansazRvros, Tu rogor fa<strong>ss</strong> <strong>da</strong>adeb<strong>da</strong> bazari instruments. am <strong>da</strong>SvebisTvis gamoiyeneba<br />

sxva<strong>da</strong>sxva saSualebebi, romlebic moicavs arsebul sarwmuno monacemebs, istoriul<br />

monacemebs <strong>da</strong> eqstrapolaciis teqnikebs. Tav<strong>da</strong>pirveli aRiarebisas finansuri<br />

instrumentis samarTliani Rirebulebis saukeTeso Sefaseba aris tranzaqciis fasi, gar<strong>da</strong><br />

im SemTxvevebisa, rodesac instrumentis Sefaseba xdeba arsebul sabazro monacemebTan<br />

Se<strong>da</strong>rebiT. sxvaoba tranzaqciis fa<strong>ss</strong>a <strong>da</strong> Sefasebis teqnikaze <strong>da</strong>fuZnebul Rirebulebas<br />

Soris ar aris aRiarebuli konsolidirebul mogeba-zaralis angariSgebaSi Tav<strong>da</strong>pirveli<br />

aRricxvisas.<br />

Semdgomi mogebisa Tu zaralis aRiareba xdeba im SemTxvevaSi, Tu is warmoiqmneba im<br />

faqtoris cvlilebiT, romelsac bazris monawileebi ganixilavdnen fasis <strong>da</strong>sadgenad.<br />

iq, sa<strong>da</strong>c ar arsebobs kotirebuli sabazro fasi, jgufi finansuri instrumentebis<br />

SefasebasTan <strong>da</strong>kavSirebul buRaltrul Sefasebebs ganixilavs, rogorc Sefasebis<br />

ganusazRvrelobis ZiriTad wyaros, vinai<strong>da</strong>n (i) es Sefasebebi sakmaod midrekilia<br />

cvlilebisken periodi<strong>da</strong>n perio<strong>da</strong>mde, radgan isini xelmZRvanelobisgan moiTxoven<br />

saprocento ganakveTebze, meryeobaze, gacvliT kursebze, kontragentis sakredito<br />

reitingze, Sefasebis koreqtirebebsa <strong>da</strong> tranzaqciis garkveul maxasiaTeblebze <strong>da</strong>Svebas;<br />

(ii) gavlena, romelic eqneba SefasebaSi cvlilebis aRiarebas sabalanso angariSgebaSi<br />

gacxadebul aqtivebze, aseve mogeba-zaralze, SeiZleba iyos arsebiTi. xelmZRvanelobas<br />

rom gamoeyenebina sxva Sefasebebi saprocento ganakveTebis, meryeobis, gacvliTi kursis,<br />

kontragentis sakredito reitingis <strong>da</strong> Sefasebis koreqtirebis <strong>da</strong>Svebisas, es faqti<br />

gamoiwvev<strong>da</strong> did an mcire cvlilebas im finansuri instrumentebis SefasebaSi,<br />

romelTaTvisac ar arsebobs kotirebuli sabazro fasi. am cvlilebebs SesaZloa arsebiTi<br />

gavlena hqono<strong>da</strong> jgufis gacxadebul wmin<strong>da</strong> Semosavalze.<br />

27

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

4. mniSvnelovani buRaltruli Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi (gagrZeleba)<br />

ZiriTadi saSualebebi<br />

rigi ZiriTadi saSualebebisa (miwa <strong>da</strong> Senoba-nagebobebi) aRiricxeba ga<strong>da</strong>fasebuli TanxiT.<br />

ukanaskneli Sefaseba mox<strong>da</strong> 2008 wlis 31 dekembers. momdevno ga<strong>da</strong>fasebis savaraudo<br />

TariRad <strong>da</strong>dgenilia 2011 wlis 31 dekemberi. ukanaskneli ga<strong>da</strong>fasebis TariRis Semdgom<br />

uZravi qonebis bazarze adgili ar hqonia iseT arsebiT cvlilebebs, romlebic moiTxov<strong>da</strong><br />

arsebuli ZiriTadi saSualebebis moulodnel ga<strong>da</strong>fasebas. ZiriTadi saSualebebis sxva<br />

muxlebi aRiricxeba sxvaobiT TviTRirebulebasa <strong>da</strong> <strong>da</strong>grovil cveTasa <strong>da</strong> <strong>da</strong>grovil<br />

gaufasurebis zarals Soris. ZiriTadi saSualebis Semadgeneli calkeuli erTeulebis<br />

sasargeblo gamoyenebis vadis Sefaseba <strong>da</strong>mokidebulia xelmZRvanelobis <strong>da</strong>Svebebze,<br />

romlebic efuZneba msgavs aqtivebTan warsul gamocdilebas. aqtivis sasargeblo<br />

gamoyenebis vadis gansazRvrisas, xelmZRvaneloba ganixilavs mosalodnel gamoyenebas,<br />

savaraudo teqnikur moZvelebas, fizikur cveTas <strong>da</strong> garemos, sa<strong>da</strong>c xdeba aqtivis<br />

gamoyeneba. CamoTvlili pirobebisa Tu Sefasebebis sistemis nebismierma cvlilebam<br />

SeiZleba gamoiwvios momavali cveTis ganakveTis koreqtireba.<br />

sainvesticio qonebis Sefaseba<br />

sainvesticio qonebis samarTliani Rirebuleba ganisazRvra <strong>da</strong>moukidebeli profesionali<br />

Semfaseblebis mier. samarTliani Rirebuleba ganisazRvra Semosavlis meTodis<br />

gamoyenebiT, diskontirebuli fuladi nakadebis meTodze <strong>da</strong>yrdnobiT. aRniSnuli<br />

iTvaliswinebs nebismieri mimdinare ijaris xelSekrulebis <strong>da</strong> sxva xelSekrulebebis<br />

pirobebs <strong>da</strong> rodesac es xelmisawvdomia, iseT mtkicebulebebs, rogorebicaa analogiuri<br />

ZiriTadi saSualebebis ijaris mimdinare sabazro fasi, Sesa<strong>da</strong>risi adgilmdebareoba <strong>da</strong><br />

pirobebi. gamoiyeneba diskontirebis ganakveTebi, romlebic fulad nakadebTan mimarTebaSi<br />

asaxavs mimdinare bazris ganusazRvrelobis Sefasebebs. samomavlo fuladi nakadebis<br />

<strong>da</strong>Svebebi moicavs miwis ijarasTan Tu SesyidvasTan <strong>da</strong>kavSirebul fuladi saxsrebis<br />

gadinebis prognozs. sainvesticio qonebis samarTliani Rirebulebis gansazRvrisTvis<br />

gamoyenebuli ZiriTadi <strong>da</strong>Svebebi ganmartebulia SeniSvnaSi 11 qvmoT.<br />

28

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

informacia segmentebis Sesaxeb<br />

xelmZRvanelobis miznebisaTvis jgufi organizebulia Semdeg saoperacio segmentebad,<br />

romlebic efuZneba produqtebsa <strong>da</strong> momsaxurebas:<br />

sacalo<br />

sabanko<br />

momsaxureba<br />

ZiriTa<strong>da</strong>d marTavs individualuri momxmareblebis depozitebs,<br />

gascems samomxmareblo sesxebs, overdraftebs, sakredito<br />

baraTebs <strong>da</strong> uzrunvelyofs saxsrebis ga<strong>da</strong>ricxvis<br />

saSualebebs.<br />

korporaciuli <strong>da</strong><br />

komerciuli<br />

momsaxureba<br />

ZiriTa<strong>da</strong>d gascems sesxebsa <strong>da</strong> sxva sakredito saSualebebs<br />

korporaciul <strong>da</strong> institucionalur momxmareblebze, aseve<br />

marTavs maT depozitebsa <strong>da</strong> mimdinare angariSebs.<br />

kerZo<br />

sabanko momsaxureba<br />

korporaciuli<br />

centri<br />

ZiriTa<strong>da</strong>d eweva fizikuri pirebis kerZo sabanko <strong>da</strong> qonebis<br />

marTvis momsaxurebas.<br />

ZiriTa<strong>da</strong>d bankis yvela saoperacio segments uwevs<br />

administraciul momsaxurebas.<br />

gsxva<br />

segmentebi, romlebic zemoT ar aris klasificirebuli.<br />

xelmZRvaneloba akvirdeba biznes erTeulebis saoperacio Sedegebs gancalkevebulad,<br />

raTa ga<strong>da</strong>wyvetileba miiRos saxsrebis ganawilebasa <strong>da</strong> Sedegebis Sefasebaze. segmentis<br />

saqmianobis Sedegi, romelic qvemoT moyvanil cxrilSia ganmartebuli, Sefasebulia<br />

konsolidirebuli finansuri angariSgebis mogeba-zaralisgan gansxvavebulad. mogebis<br />

ga<strong>da</strong>saxadis marTva xdeba jgufur safuZvelze <strong>da</strong> ar nawildeba saoperacio segmentebze.<br />

jgufi operirebs saqarTveloSi. vinai<strong>da</strong>n jgufis aqtivebi ganTavsebulia erT geografiul<br />

erTeulSi, jgufis gare Semosavali, mTliani aqtivebi <strong>da</strong> kapitalis na<strong>da</strong>xarjebic amave<br />

erTeulSia ganTavsebuli.<br />

saoperacio segmentebs Soris garigebebi xdeba sabazro fasiT, iseve rogorc mesame pirTan<br />

tranzaqciebisas.<br />

2011 wlis 30 ivni<strong>ss</strong> <strong>da</strong>srulebuli eqvsTviani periodis mdgomareobiT Semosavali<br />

socialuri momsaxurebis saagentosTan operaciebi<strong>da</strong>n Seadgen<strong>da</strong> 8,659 lars (2010 wlis 30<br />

ivni<strong>ss</strong> <strong>da</strong>srulebuli eqvsTviani periodisaTvis – 8,550 lars), rac Seadgens jgufis<br />

mTliani amonagebis 14%-s (2010 wlis 30 ivnisi – 21%).<br />

29

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

5. informacia segmentebis Sesaxeb (gagrZeleba)<br />

2011 wlis 30<br />

ivnisiT<br />

<strong>da</strong>srulebuli<br />

periodis<br />

ganmavlobaSi <strong>da</strong><br />

mdgomareobiT<br />

sacalo<br />

sabanko<br />

momsaxureba korporaciuli<br />

<strong>da</strong><br />

komerciuli<br />

B momsaxureba<br />

kerZo<br />

sabanko<br />

momsaxureba<br />

korporaciuli<br />

centri<br />

sxva<br />

Sesworebebi<br />

<strong>da</strong><br />

gaqviTvebi<br />

sxva<br />

Semosavali<br />

mesame mxare<br />

saprocento<br />

Semosavali 24,027 6,447 861 10,618 50 (13) 41,990<br />

wmin<strong>da</strong> Semosavali<br />

gasamrjelo<strong>da</strong>n <strong>da</strong><br />

sakomisio<br />

mosakrebli<strong>da</strong>n 10,121 4,022 25 2,183 196 23 16,570<br />

ucxouri valutebi<strong>da</strong>n<br />

miRebuli wmin<strong>da</strong><br />

mogeba 263 198 40 815 (9) - 1,307<br />

sxva Semosavali 307 922 - 307 573 (252) 1,857<br />

sul Semosavali 34,718 11,589 926 13,923 810 (242) 61,724<br />

saprocento xarji (10,413) (7,468) (546) (4,096) (15) 13 (22,525)<br />

saprocento sargeblis<br />

mqone aqtivebze<br />

wmin<strong>da</strong> gaufasurebis<br />

<strong>da</strong>naricxi (3,698) (616) (51) (3,590) - - (7,955)<br />

TanamSromlebze<br />

gaweuli xarji (9,421) (821) (138) (3,462) (299) - (14,141)<br />

cveTa, amortizacia <strong>da</strong><br />

gaufasureba (2,420) (605) - (716) (55) - (3,796)<br />

sxva gaufasureba <strong>da</strong><br />

rezervebi (25) (127) - (54) (40) - (246)<br />

zogadi,<br />

administraciuli <strong>da</strong><br />

sxva saoperacio<br />

xarjebi (3,447) (1,858) (415) (2,871) (365) 229 (8,727)<br />

Sedegebi segmentebis<br />

mixedviT 5,294 94 (224) (866) 36 - 4,334<br />

mogebis ga<strong>da</strong>saxadis<br />

sargebeli 60<br />

periodis mogeba 4,394<br />

aqtivebi segmentebis<br />

mixedviT (30 ivnisi,<br />

2011) 450,578 159,173 18,269 3,016 2,930 (2,436) 631,530<br />

valdebulebebi<br />

segmentebis mixedviT<br />

(30 ivnisi, 2011) 181,500 352,337 45,399 203 476 (569) 579,346<br />

30

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

5. informacia segmentebis Sesaxeb (gagrZeleba)<br />

2010 wlis 30<br />

ivnisiT<br />

<strong>da</strong>srulebuli<br />

periodis<br />

ganmavlobaSi <strong>da</strong><br />

mdgomareobiT<br />

sacalo<br />

sabanko<br />

momsaxureba korporaciuli<br />

<strong>da</strong><br />

komerciuli<br />

momsaxureba<br />

kerZo<br />

sabanko<br />

momsaxureba<br />

korporaciuli<br />

centri<br />

sxva<br />

Sesworebebi<br />

<strong>da</strong><br />

gaqviTvebi<br />

sxva<br />

Semosavali<br />

mesame mxare<br />

saprocento<br />

Semosavali 12,855 3,449 461 2,651 2 (23) 19,395<br />

wmin<strong>da</strong> Semosavali<br />

gasamrjelo<strong>da</strong>n <strong>da</strong><br />

sakomisio<br />

mosakrebli<strong>da</strong>n 9,575 3,755 39 1,931 255 1 15,556<br />

ucxouri valutebi<strong>da</strong>n<br />

miRebuli wmin<strong>da</strong><br />

mogeba 368 276 55 1,140 3 - 1,842<br />

sxva Semosavali 364 1,091 - 363 1,433 (811) 2,440<br />

sul Semosavali 23,162 8,571 555 6,085 1,693 (833) 39,233<br />

saprocento xarji (5,614) (4,490) (293) (2,471) (298) 298 (12,868)<br />

saprocento sargeblis<br />

mqone aqtivebze<br />

wmin<strong>da</strong> gaufasurebis<br />

<strong>da</strong>naricxi (1,074) (716) (29) (2,354) - - (4,173)<br />

mekavSire sawarmos<br />

mogebis wili - 60 - - - - 60<br />

TanamSromlebze<br />

gaweuli xarji (7,950) (693) (117) (2,921) (628) 65 (12,244)<br />

cveTa, amortizacia <strong>da</strong><br />

gaufasureba (1,594) (399) - (664) (23) - (2,680)<br />

sxva gaufasureba <strong>da</strong><br />

rezervebi (154) (63) (1) (1,570) (29) 275 (1,542)<br />

zogadi,<br />

administraciuli <strong>da</strong><br />

sxva saoperacio<br />

xarjebi (2,527) (1,413) (324) (1,939) (2,839) 2,402 (6,640)<br />

Sedegebi segmentebis<br />

mixedviT 4,249 857 (209) (5,834) (2,124) 2,207 (854)<br />

mogebis ga<strong>da</strong>saxadis<br />

sargebeli 133<br />

periodis zarali (721)<br />

aqtivebi segmentebis<br />

mixedviT (30 ivnisi,<br />

2010) 304,734 107,652 12,355 2,042 8,976 (12,613) 423,146<br />

valdebulebebi<br />

segmentebis mixedviT<br />

(30 ivnisi, 2010) 123,701 240,136 30,942 203 4,904 (4,961) 394,925<br />

6. fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi<br />

fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi moicavs:<br />

30 ivnisi, 2011 31 dekemberi, 2010<br />

araaudirebuli<br />

naRdi fuli<br />

49,827 49,709<br />

mimdinare angariSebi seb-Si 27,146 13,662<br />

mimdinare angariSebi sxva sakredito <strong>da</strong>wesebulebebSi 38,052 59,354<br />

90 dRemde vadiani depoziti sakredito <strong>da</strong>wesebulebebi 3,738 16,546<br />

fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi 118,763 139,271<br />

2011 wlis 30 ivnisis mdgomareobiT 37,759 lari (2010: 53,226 lari) iyo ganTavsebuli mimdinare<br />

<strong>da</strong> vadian depozitebze saerTaSorisod aRirebuli OECD bankebSi, romlebic romlebic<br />

monawile mxareebad gamodian jgufis mier ganxorcielebul saerTaSoriso ga<strong>da</strong>xdebSi.<br />

31

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

7. moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT<br />

moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT moicavs<br />

30 ivnisi, 2011 31 dekemberi, 2010<br />

araaudirebuli<br />

savaldebulo rezervebi seb-Si<br />

18,541 5,636<br />

90 dReze meti vadis mqone an ga<strong>da</strong>vadebuli vadiani anabari 345 1,872<br />

moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT 18,886 7,508<br />

sakredito <strong>da</strong>wesebulebebs moeTxovebaT saprocento sargeblis mqone fuladi depoziti<br />

seb-Si, romlis odenobac <strong>da</strong>mokidebulia sakredito <strong>da</strong>wesebulebis mier mozidul<br />

saxsrebze. jgufis ufleba amgvari depozitebis gamotanasTan <strong>da</strong>kavSirebiT izRudeba<br />

kanonmdeblobiT.<br />

2011 wlis 30 ivnisis mdgomareobiT, 345 lari (2010 wlis 31 dekemberi: 1,872 lari) ganTavs<strong>da</strong><br />

mimdinare angariSebze <strong>da</strong> bankTaSoris depozitebze saerTaSorisod aRiarebul OECD<br />

bankebSi, romlebic monawile mxareebad gamodian jgufis mier ganxorcielebul<br />

saerTaSoriso ga<strong>da</strong>xdebSi.<br />

8. warmoebuli finansuri instrumentebi<br />

jgufi iyenebs warmoebul finansur instrumentebs savaWro miznebisTvis. qvemoT moyvanili<br />

cxrili gviCvenebs warmoebuli finansuri instrumentebis samarTlian Rirebulebebs,<br />

romlebic aRricxulia aqtivebad <strong>da</strong> valdebulebebad maT hipoTezur TanxebTan erTad.<br />

jamurad aRricxuli hipoTezuri Tanxa warmoadgens warmoebuli finansuri instrumentis<br />

aqtivis, ganakveTis an indeqsis Tanxas <strong>da</strong> warmoebuli finansuri instrumentis moculobis<br />

cvlilebis safuZvels. hipoTezuri Tanxebi gviCvenebs operaciaTa moculobas wlis bolos<br />

<strong>da</strong> ar moicavs sakredito risks.<br />

30 ivnisi, 2011 (araaudirebuli) 31 dekemberi, 2010<br />

samarTliani<br />

samarTliani<br />

Rirebuleba<br />

Rirebuleba<br />

hipoTezu<br />

hipoTezu<br />

ri Tanxa<br />

ri Tanxa<br />

aqtivi<br />

valdebu<br />

leba<br />

aqtivi<br />

valdebu<br />

leba<br />

ucxouri savaluto gacvliTi<br />

xelSekrulebebi<br />

forvardebi – ucxouri<br />

kontragenti mxariT 6,666 - 411 7,091 - 102<br />

sul warmoebuli<br />

aqtivebi/valdebulebebi - 411 - 102<br />

cxrilSi ucxouri <strong>da</strong> adgilobrivi aRniSnavs kontragentebs. ucxouri gulisxmobs araqarTul<br />

sawarmoebs, xolo adgilobrivi – qarTul sawarmoebs.<br />

2011 wlis 30 ivnisis mdgomareobiT, jgufs gaaCnia Semdegi saxis warmoebuli finansuri<br />

instrumentebi:<br />

forvardebi<br />

forvarduli xelSekrulebebi warmoadgens specialuri finansuri instrumentis<br />

konkretul fasad samomavlo TariRiT yidvasTan an gayidvasTan <strong>da</strong>kavSirebul<br />

xelSekrulebebs. forvarduli xelSekrulebebiT operaciebi xdeba pir<strong>da</strong>pir bazarze.<br />

32

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

9. klientebze gacemuli sesxebi<br />

klientebze gacemuli sesxebi moicavs:<br />

30 ivnisi, 2011 30 dekemberi, 2010<br />

iuridiul pirebze gacemuli sesxebi<br />

araaudirebuli<br />

76,277 66,878<br />

saxelfaso sesxebi 78,117 38,056<br />

sapensio avansebi 57,730 45,355<br />

klientebze gacemuli sesxebi 49,711 28,745<br />

ipoTekuri sesxebi 10,758 4,911<br />

klientebze gacemuli jamuri sesxi 272,593 183,945<br />

minus – gaufasurebis rezervi (28,270) (24,779)<br />

klientebze gacemuli sesxebi 244,323 159,166<br />

klientebze gacemuli sesxebis gaufasurebis rezervi<br />

klientebze gacemuli sesxebis kgaufasurebis rezervis Se<strong>da</strong>reba klasebis mixedviT<br />

Semdegia:<br />

iuridiul<br />

pirebze<br />

gacemuli<br />

sesxebi 2011<br />

samomxmare<br />

blo<br />

sesxebi 2011<br />

ipoTekuri<br />

sesxebi 2011<br />

saxelfaso<br />

sesxebi<br />

2011<br />

sapensio<br />

avansebi<br />

2011<br />

2010 wlis 31 dekemberi 16,294 6,964 - 1,235 286 24,779<br />

periodis<br />

Sebruneba/(<strong>da</strong>naricxi) (297) 3,931 272 1,380 2,669 7,955<br />

aRdgena 3 5 - - - 8<br />

Camowerili Tanxebi (2,212) (2,247) - (8) (1) (4,468)<br />

gaufasurebul sesxebze<br />

<strong>da</strong>ricxuli procenti - (4) - - - (4)<br />

30 ivnisi, 2011<br />

(araaudirebuli) 13,788 8,649 272 2,607 2,954 28,270<br />

individualuri<br />

gaufasureba 13,627 7,029 174 2,141 2,664 25,635<br />

koleqtiuri gaufasureba 161 1,620 98 466 290 2,635<br />

13,788 8,649 272 2,607 2,954 28,270<br />

sesxis mTliani Tanxa,<br />

individualurad<br />

Sefasebuli<br />

gaufasurebulad,<br />

nebismieri indiviualuri<br />

gaufasurebis rezervis<br />

gamoqviTvamde 23,342 7,029 174 2,141 2,664 35,350<br />

sul<br />

2011<br />

33

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

9. klientebze gacemuli sesxebi (gagrZeleba)<br />

klientebze gacemuli sesxebis gaufasurebis rezervi (gagrZeleba)<br />

iuridiul<br />

pirebze<br />

gacemuli<br />

sesxebi 2010<br />

samomxmare<br />

blo<br />

sesxebi 2010<br />

ipoTekuri<br />

sesxebi 2010<br />

saxelfaso<br />

sesxebi<br />

2010<br />

sapensio<br />

avansebi<br />

2010<br />

1 ianvari, 2010 16,946 6,854 - 661 329 24,790<br />

periodis <strong>da</strong>naricxi 2,527 770 - 783 93 4,173<br />

aRdgena 378 58 - - 2 438<br />

Camowerili Tanxebi (7,407) (716) - (43) (277) (8,443)<br />

gaufasurebul sesxebze<br />

<strong>da</strong>ricxuli saprocento<br />

ganakveTi (438) (114) - - - (552)<br />

20 ivnisi, 2010<br />

(araaudirebuli) 12,006 6,852 - 1,401 147 20,406<br />

individualuri<br />

gaufasureba 11,838 5,671 - 1,231 109 18,849<br />

koleqtiuri gaufasureba 168 1,181 - 170 38 1,557<br />

12,006 6,852 - 1,401 147 20,406<br />

sesxis mTliani Tanxa,<br />

individualurad<br />

Sefasebuli<br />

gaufasurebulad,<br />

nebismieri indiviualuri<br />

gaufasurebis rezervis<br />

gamoqviTvamde 28,789 5,671 - 1,231 109 35,800<br />

individualurad gaufasurebuli sesxebi<br />

<strong>da</strong>ricxuli saprocento Semosavali sesxebze, romelTaTvisac aRiarebul iqna<br />

individualuri gaufasurebis rezervi, 2011 wlis 30 ivnisis mdgomareobiT Seadgen<strong>da</strong> 7,042<br />

lars (2010 wlis 31 dekembris mdgomareobiT 4,911 lars). <strong>da</strong>kavSirebuli anaricxebi aRiarebul<br />

iqna rogorc 2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodisaTvis, ise 2010 wlis<br />

30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodisaTvis <strong>da</strong> aRricxulia konsolidirebul<br />

mogeba-zaralis angariSgebaSi rogorc saprocento sargeblis mqone aqtivebis wmin<strong>da</strong><br />

gaufasurebis <strong>da</strong>naricxi.<br />

sesxis uzrunvelyofa<br />

uzrunvelyofisaTvis saWiro moculoba <strong>da</strong> tipi <strong>da</strong>mokidebulia kontragentis sakredito<br />

riskis Sefasebaze. SemuSavebulia uzrunvelyofis tipebisa <strong>da</strong> Sefasebis parametrebis<br />

instruqciebi.<br />

miRebuli uzrunvelyofis ZiriTadi tipebia:<br />

• komerciuli sesxebisTvis uZravi qoneba, sasaqonlo materialuri maragebi <strong>da</strong> savaWro<br />

moTxovnebi<br />

• fizikur pirebze gacemuli sesxebisTvis sacxovrebeli farTis girao.<br />

sul<br />

2010<br />

• saxelfaso sesxebi <strong>da</strong> sapensio avansebi rogorc wesi ar saWiroebs uzrunvelyofas.<br />

banki axdens uzrunvelyofis sabazro Rirebulebis monitorings, iTxovs <strong>da</strong>matebiT<br />

uzrunvelyofas sesxis xelSekrulebis Tanaxmad <strong>da</strong> Tavlyurs adevnebs sesxis<br />

gaufasurebis rezervis adekvaturobis ga<strong>da</strong>xedvisas miRebuli uzrunvelyofis sabazro<br />

Rirebulebas.<br />

34

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

9. klientebze gacemuli sesxebi (gagrZeleba)<br />

klientebze gacemuli sesxebis koncentracia<br />

2011 wlis 30 ivnisis mdgomareobiT, jgufis mier mis aT umsxviles mesame mxare<br />

msesxebelze gacemuli sesxebis koncentracia Seadgens 40,392 lars, anu jgufis jamuri<br />

sesxis portfelis 14.8%-s (2010 wlis 31 dekemberi – 34,720 lari, anu 18.9% Sesabamisad).<br />

aRniSnuli sesxebisTvis Seiqmna rezervi 11,663 laris (31 dekemberi, 2010: - 11,524 lari)<br />

odenobiT.<br />

sesxebi gaica Semdegi tipis klientebze:<br />

30 ivnisi, 2011 31 dekemberi, 2010<br />

fizikuri pirebi<br />

araaudirebuli<br />

197,759 121,304<br />

kerZo sawarmoebi 74,331 62,641<br />

saxelmwifo organizaciebi 503 -<br />

klientebze gacemuli saerTo sesxebi 272,593 183,945<br />

sesxis gaufasurebis rezervi (28,270) (24,779)<br />

klientebze gacemuli sesxebi, neto 244,323 159,166<br />

sesxebi ZiriTa<strong>da</strong>d saqarTvelos farglebSi, Semdeg <strong>da</strong>rgebzea gacemuli:<br />

30 ivnisi, 2011 31 dekemberi, 2010<br />

fizikuri pirebi<br />

araaudirebuli<br />

197,759 121,304<br />

vaWroba <strong>da</strong> momsaxureba 53,774 41,569<br />

mSenebloba 2,549 3,610<br />

soflis meurneoba 363 359<br />

energetika 1 57<br />

sxva 18,147 17,046<br />

klientebze gacemuli saerTo sesxebi 272,593 183,945<br />

sesxis gaufasurebis rezervi (28,270) (24,779)<br />

klientebze gacemuli sesxebi, neto 244,323 159,166<br />

10. sainvesticio fasiani qaRaldebi<br />

gasayi<strong>da</strong>d arsebuli fasiani qaRaldebi moicavs:<br />

30 ivnisi, 2011 31 dekemberi, 2010<br />

korporaciuli aqciebi<br />

araaudirebuli<br />

5,661 5,627<br />

minus – gaufasurebis rezervi (SeniSvna 15) (4,910) (4,910)<br />

gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebi 751 717<br />

2011 wlis 30 ivnisis mdgomareobiT korporaciuli aqciebi ZiriTa<strong>da</strong>d Sedgeba qarTuli<br />

restornebis qselSi wmin<strong>da</strong> investiciebisgan 408 laris odenobiT (2010 wlis 31 dekembers:<br />

408 lari) <strong>da</strong> globaluri ga<strong>da</strong>xdebis teqnologiebis kompaniaSi “viza ink”.<br />

investiciebisgan 305 laris odenobiT (2010 wlis 31 dekembers: 272 lari).<br />

<strong>da</strong>farvis va<strong>da</strong>mde SenarCunebadi sainvesticio fasiani qaRaldebi moicavs:<br />

30 ivnisi, 2011 31 dekemberi, 2010<br />

finansTa saministros saxazino Tamasuqebi<br />

araaudirebuli<br />

30,916 16,254<br />

finansTa saministros saxazino savalo fasiani qaRaldebi 59,898 51,520<br />

sadepozito serTifikatebi seb-Si 2,468 12,793<br />

korporatiuli savalo fasiani qaRaldebi saxelmwifo<br />

mflobelobaSi myof Sps. saqarTvelos rkinigzaSi * 2,599 2,764<br />

Tamasuqebi - 529<br />

<strong>da</strong>farvis va<strong>da</strong>mde SenarCunebadi sainvesticio fasiani qaRaldebi 95,881 83,860<br />

* Bloomberg: GRAIL<br />

35

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

11. sainvesticio qoneba<br />

30 ivnisi, 2011<br />

Uaraaudirebuli<br />

31 dekemberi,<br />

2010<br />

1 ianvris mdgomareobiT<br />

21,115 20,184<br />

sxva aqtivebi<strong>da</strong>n gadmotana 1,135 -<br />

mateba - 931<br />

30 ivnisis mdgomareobiT<br />

22,250 21,115<br />

sainvesticio qoneba ZiriTa<strong>da</strong>d Sedgeba “b” klasis saofise farTisgan <strong>“liberTi</strong> TauerSi”,<br />

romelsac aqvs gancalkevebuli Sesasvleli <strong>da</strong> misaRebi. es ukanaskneli warmoadgens 19<br />

sarTulian Senobas Tbilisis centralur ubanSi, sa<strong>da</strong>c ganlagebulia rogorc<br />

sacxovrebeli, aseve komerciuli Senoba-nagebobebi. Senobas mTlianad flobs banki. aq<br />

ganTavsebulia misi saTao ofisic. saijaro farTi Seadgens 8,497 kv.m.-s. aqe<strong>da</strong>n 2,305 ijariT<br />

iqna gacemuli 2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi (2010<br />

wlis 31 dekembris mdgomareobiT: 1,897 kv.m). sainvesticio qoneba aRiricxeba realuri<br />

RirebulebiT, romelic ganisazRvra akreditebuli <strong>da</strong>moukidebeli Semfaseblis “GREMIC”<br />

mier 2010 wlis 31 dekembris mdgomareobiT. kompania warmoadgens am tipis sainvesticio<br />

qonebis Sefasebis <strong>da</strong>rgis specialists. realuri Rirebuleba warmoadgens Rirebulebas,<br />

romliTac aqtivebi SeiZleba gaicvalos mcodne, msurvel mxareebs Soris samarTliani<br />

sabazro pirobebiT Sefasebis TariRisaTvis, Sefasebis saerTaSoriso stan<strong>da</strong>rtebis<br />

komitetis stan<strong>da</strong>rtebis Sesabamisad. Semfasebelma kompaniam gamoiyena Semosavlis meTodi<br />

sainvesticio qonebis Sesafaseblad.<br />

xcrilSi qvemoT gawerilia saijaro Semosavali <strong>da</strong> pir<strong>da</strong>piri saoperacio xarjebi<br />

sainvesticio qonebasTan mimarTebaSi:<br />

araaudirebuli<br />

30 ivnisi 2011 30 ivnisi 2010<br />

saijaro Semosavali 264 250<br />

pir<strong>da</strong>piri saoperacio xarjebi 13 15<br />

pir<strong>da</strong>piri saoperacio xarjebis narCeni Tanxa warmoiSva saijaro Semosavlis<br />

gamomuSavebasTan <strong>da</strong>kavSirebiT periodis ganmavlobaSi.<br />

36

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

12. ZiriTadi saSualebebi<br />

ZiriTadi saSualebebis dinamika Semdegia:<br />

miwa <strong>da</strong><br />

Senobanagebobebi<br />

aveji <strong>da</strong><br />

mowyobi<br />

lobebi<br />

kompiutere<br />

bi <strong>da</strong><br />

saofise<br />

teqnika<br />

satransp<br />

orto<br />

saSualeb<br />

ebi<br />

saijaro<br />

gaumjobesebebi<br />

mSenebare<br />

aqtivebi<br />

ga<strong>da</strong>fasebuli<br />

Tanxis<br />

Rirebuleba<br />

31 dekemberi, 2010 59,269 27,077 9,623 4,897 4,855 3,284 109,005<br />

mateba 668 1,488 1,447 2,782 97 262 6,744<br />

kleba (310) (2) (23) (19) (33) (13) (400)<br />

ga<strong>da</strong>tana - - - - 93 (93) -<br />

30 ivnisi, 2011<br />

(araaudirebuli)<br />

59,627 28,563 11,047 7,660 5,012 3,440 115,349<br />

<strong>da</strong>grovili cveTa<br />

31 dekemberi, 2010 1,799 6,513 6,134 2,024 370 - 16,840<br />

cveTis <strong>da</strong>naricxi 582 1,371 857 583 40 - 3,433<br />

kleba (10) - - - - - (10)<br />

30 ivnisi, 2011<br />

(araaudirebuli)<br />

2,371 7,884 6,991 2,607 410 - 20,263<br />

narCeni sabalanso<br />

Rirebuleba:<br />

31 dekemberi, 2010 57,470 20,564 3,489 2,873 4,485 3,284 92,165<br />

30 ivnisi, 2011<br />

(araaudirebuli)<br />

57,256 20,679 4,056 5,053 4,602 3,440 95,086<br />

sul<br />

miwa <strong>da</strong><br />

Senobanagebobebi<br />

aveji <strong>da</strong><br />

mowyobil<br />

obebi<br />

kompiuter<br />

ebi <strong>da</strong><br />

saofise<br />

teqnika<br />

satranspo<br />

rto<br />

saSualebe<br />

bi<br />

saijaro<br />

gaumjobese<br />

bebi<br />

mSenebare<br />

aqtivebi<br />

ga<strong>da</strong>fasebuli<br />

Tanxis Rirebuleba<br />

31 dekemberi, 2009 53,556 18,108 8,144 3,150 4,079 4,588 91,625<br />

mateba 1,446 4,779 472 493 236 613 8,039<br />

kleba (135) - - - - - (135)<br />

ga<strong>da</strong>tana - - - - - - -<br />

30 ivnisi, 2010<br />

(araaudirebuli) 54,867 22,887 8,616 3,643 4,315 5,201 99,529<br />

<strong>da</strong>grovili cveTa<br />

31 dekemberi, 2009 778 4,431 4,695 1,329 247 - 11,480<br />

cveTis <strong>da</strong>naricxi 482 923 646 300 33 - 2,384<br />

kleba (5) - - - - (5)<br />

30 ivnisi, 2010<br />

(araaudirebuli) 1,255 5,354 5,341 1,629 280 - 13,859<br />

sul<br />

narCeni sabalanso<br />

Rirebuleba:<br />

31 dekemberi, 2009 52,778 13,677 3,449 1,821 3,832 4,588 80,145<br />

30 ivnisi, 2010<br />

(araaudirebuli) 53,612 17,533 3,275 2,014 4,035 5,201 85,670<br />

37

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

12. ZiriTadi saSualebebi (gagrZeleba)<br />

Tu Senoba-nagebobebi Sefasdebo<strong>da</strong> Rirebulebis modeliT, maTi sabalanso Rirebuleba iqnebo<strong>da</strong><br />

Semdegi:<br />

31 dekemberi,<br />

30 ivnisi, 2011 2010<br />

Rirebuleba<br />

araaudirebuli<br />

33,725 33,367<br />

<strong>da</strong>ricxuli cveTa <strong>da</strong> gaufasureba (3,546) (2,871)<br />

narCeni sabalanso Rirebuleba 30,179 30,496<br />

13. aramaterialuri aqtivebi<br />

aramaterialuri aqtivebis dinamika, romlebic moicavs kompiuterul programebs Semdegia:<br />

kompiuteruli<br />

programebi <strong>da</strong><br />

sxva<br />

aramaterialuri<br />

aqtivebi<br />

Rirebuleba<br />

31 dekemberi, 2010 9,079<br />

mateba 495<br />

Camowera (1,949)<br />

30 ivnisi, 2011 (araaudirebuli) 7,625<br />

<strong>da</strong>grovili amortizacia<br />

31 dekemberi, 2010 3,722<br />

amortizaciis <strong>da</strong>naricxi 363<br />

Camowera (1,949)<br />

30 ivnisi, 2011 (araaudirebuli) 2,136<br />

narCeni sabalanso Rirebuleba:<br />

31 dekemberi, 2010 5,357<br />

30 ivnisi, 2011 (araaudirebuli) 5,489<br />

kompiuteruli<br />

programebi <strong>da</strong><br />

sxva<br />

aramaterialuri<br />

aqtivebi<br />

Rirebuleba<br />

31 dekemberi, 2009 7,663<br />

mateba 577<br />

30 ivnisi, 2010 (araaudirebuli) 8,240<br />

<strong>da</strong>grovili amortizacia<br />

31 dekemberi, 2009 3,103<br />

amortizaciis <strong>da</strong>naricxi 296<br />

kleba (2)<br />

30 ivnisi, 2010 (araaudirebuli) 3,397<br />

narCeni sabalanso Rirebuleba:<br />

31 dekemberi, 2009 4,560<br />

30 ivnisi, 2010 (araaudirebuli) 4,843<br />

38

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

14. ga<strong>da</strong>saxadebi<br />

30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi, mogebis ga<strong>da</strong>saxadi<strong>da</strong>n<br />

sargebeli Semdegia:<br />

araaudirebuli<br />

2011 2010<br />

mimdinare ga<strong>da</strong>saxadis <strong>da</strong>naricxi 19 55<br />

ga<strong>da</strong>vadebuli ga<strong>da</strong>saxadis <strong>da</strong>naricxi – droebiTi sxvaobebis<br />

warmoSoba <strong>da</strong> Sebruneba (79) (188)<br />

mogebis ga<strong>da</strong>saxadi<strong>da</strong>n sargebeli (60) (133)<br />

ga<strong>da</strong>vadebuli ga<strong>da</strong>saxadi, romelic <strong>da</strong>kavSirebulia sxva srul SemosavlebSi pir<strong>da</strong>pir<br />

Sesul muxlebTan 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi Semdegia:<br />

araaudirebuli<br />

2011 2010<br />

wmin<strong>da</strong> mogeba gasayi<strong>da</strong>d arsebuli sainvesticio fasiani<br />

qaRaldebi<strong>da</strong>n 31 -<br />

kanonmdeblobiT gansazRvruli saga<strong>da</strong>saxado ganakveTi 15% 15%<br />

sxva srul Semosavalze <strong>da</strong>ricxuli mogebis ga<strong>da</strong>saxadi (5) -<br />

saqarTveloSi moqmed iuridiul pirebs moeTxovebaT individualuri saga<strong>da</strong>saxado<br />

deklaraciebis Sevseba. 2011 <strong>da</strong> 2010 wlebSi mogebis ga<strong>da</strong>saxadis ganakveTi Semosavlebze,<br />

gar<strong>da</strong> saxelmwifo fasiani qaRaldebi<strong>da</strong>n miRebulisa, iyo 15%. saxelmwifo fasiani<br />

qaRaldebi<strong>da</strong>n miRebul saprocento Semosavlebze ga<strong>da</strong>saxadis ganakveTi 2009 wlis 9<br />

agvisto<strong>da</strong>n Seadgens 0%-s.<br />

mogebis ga<strong>da</strong>saxadis mimdinare ganakveTi gansxvavdeba mogebis ga<strong>da</strong>saxadis kanonmdeblobiT<br />

gaTvaliswinebuli ganakveTisgan. qvemoT mocemulia mogebis ga<strong>da</strong>saxadis xarjis Se<strong>da</strong>reba<br />

mimdinare <strong>da</strong> kanonmdeblobiT gaTvaliswinebuli ganakveTebis mixedviT 30 ivnisiT<br />

<strong>da</strong>srulebuli eqvsTviani periodisaTvis:<br />

araaudirebuli<br />

2011 2010<br />

mogeba/(zarali) <strong>da</strong>begvramde 4,334 (854)<br />

kanonmdeblobiT gaTvaliswinebuli saga<strong>da</strong>saxado ganakveTi 15% 15%<br />

Teoriuli mogebis ga<strong>da</strong>saxadis xarji/(sargebeli)<br />

sakanonmdeblo ganakveTiT 650 (128)<br />

saxelmwifo fasiani qaRaldebi<strong>da</strong>n miRebuli Semosavali 0%<br />

ganakveTiT (875) (60)<br />

sxva 165 55<br />

mogebis ga<strong>da</strong>saxadis sargebeli (60) (133)<br />

saga<strong>da</strong>saxado aqtivebi <strong>da</strong> valdebulebebi moicavs:<br />

31 dekemberi,<br />

30 ivnisi, 2011 2010<br />

mimdinare mogebis ga<strong>da</strong>saxadis aqtivebi<br />

araaudirebuli<br />

634 630<br />

ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadis aqtivebi 1,684 1,610<br />

mogebis ga<strong>da</strong>saxadis aqtivebi 2,318 2,240<br />

mimdinare mogebis ga<strong>da</strong>saxadis valdebulebebi 19 182<br />

ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadis valdebulebebi – –<br />

mogebis ga<strong>da</strong>saxadis valdebulebebi 19 182<br />

39

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

14. ga<strong>da</strong>saxadebi (gagrZeleba)<br />

ga<strong>da</strong>vadebuli saga<strong>da</strong>saxado aqtivebi <strong>da</strong> valdebulebebi 31 dekembris mdgomareobiT <strong>da</strong> maTi dinamika<br />

30 ivnisis mdgomareobiT Semdegia :<br />

gamoqviTvadi droebiTi<br />

sxvaobebis<br />

saga<strong>da</strong>saxado efeqti:<br />

ZiriTadi<br />

saSualebebi<br />

saga<strong>da</strong>saxado<br />

zaralis momdevno<br />

periodze ga<strong>da</strong>tana<br />

klientebze<br />

gacemuli sesxebi<br />

31 dekemberi<br />

2009<br />

droebiTi<br />

sxvaobebis<br />

warmoSoba <strong>da</strong><br />

Sebruneba<br />

mogebazaralis<br />

angariSg<br />

ebaSi<br />

sxva<br />

srul<br />

Semosava<br />

lSi<br />

31<br />

dekemberi<br />

2010<br />

droebiTi sxvaobebis<br />

warmoSoba <strong>da</strong> Sebruneba<br />

sxva<br />

mogebazaralis<br />

srul<br />

Semosava<br />

angariSgebaSi<br />

lSi<br />

araaudir<br />

ebuli 30<br />

ivnisi<br />

2011<br />

- 269 - 269 - - 269<br />

7,440 204 - 7,644 491 - 8,135<br />

580 583 - 1,163 88 - 1,251<br />

sxva aqtivebi 587 (329) - 258 (244) - 14<br />

kapitalis<br />

investiciebi<br />

377 653 - 1,030 - - 1,030<br />

ga<strong>da</strong>vadebuli<br />

saga<strong>da</strong>saxado aqtivebi<br />

8,984 1,380 - 10,364 335 - 10,699<br />

uRiarebeli<br />

ga<strong>da</strong>vadebuli<br />

- (269) - (269) - - (269)<br />

saga<strong>da</strong>saxado aqtivi<br />

<strong>da</strong>sabegri droebiTi<br />

sxvaobebis<br />

saga<strong>da</strong>saxado efeqti:<br />

ZiriTadi<br />

saSualebebi/aramateri<br />

aluri aqtivebi<br />

(7,555) (687) - (8,242) (734) - (8,976)<br />

sxva valdebulebebi - (134) (134) 478 - 344<br />

sakuTari fasiani<br />

qaRaldebi<br />

(116) 7 (109) - (5) (114)<br />

ga<strong>da</strong>vadebuli<br />

saga<strong>da</strong>saxado<br />

(7,671) (821) 7 (8,485) (256) (5) (8,746)<br />

valdebulebebi<br />

ga<strong>da</strong>vadebuli<br />

saga<strong>da</strong>saxado aqtivebi<br />

(valdebulebebi)<br />

1,313 290 7 1,610 79 (5) 1,684<br />

40

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

14. ga<strong>da</strong>saxadebi (gagrZeleba)<br />

droebiTi gamoqviTvadi<br />

sxvaobebis<br />

saga<strong>da</strong>saxado efeqti:<br />

gudvilis<br />

gaufasureba<br />

ZiriTadi<br />

saSualebebi<br />

momdevno periodze<br />

ga<strong>da</strong>tanili<br />

saga<strong>da</strong>saxado zarali<br />

klientebze<br />

gacemuli sesxebi<br />

31 dekemberi<br />

2008<br />

droebiTi<br />

sxvaobebis<br />

warmoSoba <strong>da</strong><br />

Sebruneba<br />

mogebazaralis<br />

angariSg<br />

ebaSi<br />

sxva<br />

srul<br />

Semosava<br />

lSi<br />

kleba<br />

31 dekemberi<br />

2009<br />

droebiTi<br />

sxvaobebis<br />

warmoSoba <strong>da</strong><br />

Sebruneba<br />

mogebazaralis<br />

angariSg<br />

ebaSi<br />

sxva<br />

srul<br />

Semosav<br />

alSi<br />

163 (163) - - - - -<br />

araaudi<br />

rebuli<br />

30 ivnisi<br />

2010<br />

1,016 (1,016) - - - - - -<br />

7,741 (301) - - 7,440 (676) - 6,764<br />

- 580 - - 580 980 - 1,560<br />

sxva valdebulebebi - - - - - 166 - 166<br />

sxva aqtivebi - 587 - - 587 (439) - 148<br />

kapitalis<br />

investiciebi<br />

- 377 - - 377 604 - 981<br />

ga<strong>da</strong>vadebuli<br />

saga<strong>da</strong>saxado aqtivebi<br />

8,920 64 - - 8,984 635 - 9,619<br />

<strong>da</strong>sabegri droebiTi<br />

sxvaobebis<br />

saga<strong>da</strong>saxado efeqti:<br />

ZiriTadi<br />

saSualebebi/aramateri<br />

aluri aqtivebi<br />

sakuTari fasiani<br />

qaRaldebi<br />

ga<strong>da</strong>vadebuli<br />

saga<strong>da</strong>saxado<br />

valdebulebebi<br />

ga<strong>da</strong>vadebuli<br />

saga<strong>da</strong>saxado aqtivebi<br />

(valdebulebebi)<br />

(7,659) 983 - (879) (7,555) (447) - (8,002)<br />

(21) (122) 27 (116) - - (116)<br />

(7,680) 861 27 (879) (7,671) (447) - (8,118)<br />

1,240 925 27 (879) 1,313 188 - 1,501<br />

2011 wlis 30 ivnisis mdgomareobiT jgufs momaval periodebze ga<strong>da</strong>tanili aqvs<br />

saga<strong>da</strong>saxado zarali 54,239 laris odenobiT (2010 wlis 30 ivnisi: 45,093 lari), romlis<br />

gamoyenebis va<strong>da</strong>c iwureba 2012 wels. jgufma aRiara saga<strong>da</strong>saxado zaralis ga<strong>da</strong>vadebasTan<br />

<strong>da</strong>kavSirebuli ga<strong>da</strong>vadebuli aqtivi 8,135 <strong>da</strong> 6,764 laris odenobiT 2011 <strong>da</strong> 2010 wlebis 30<br />

ivnisis mdgomareobiT Sesabamisad.<br />

41

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

15. sxva aqtivebi <strong>da</strong> valdebulebebi<br />

sxva aqtivebi moicavs:<br />

31 dekemberi,<br />

30 ivnisi, 2011 2010<br />

araaudirebu<br />

li<br />

moTxovnebi socialuri momsaxurebis saagentos mimarT 11,000 6,607<br />

moTxovnebi fuladi ga<strong>da</strong>ricxvebis sistemi<strong>da</strong>n 3,043 2,062<br />

gasayi<strong>da</strong>d flobili aqtivebi 1,135 1,889<br />

ganTavsebuli sagarantio depozitebi 1,372 1,457<br />

moTxovnebi ga<strong>da</strong>xdili garantiebi<strong>da</strong>n 1,351 801<br />

winaswar ga<strong>da</strong>xdili ga<strong>da</strong>saxadebi mogebis ga<strong>da</strong>saxadis gar<strong>da</strong> 1,058 552<br />

moTxovnebi dokumentaluri operaciebi<strong>da</strong>n 163 202<br />

sxva 1,927 1,716<br />

21,049<br />

15,286<br />

minus – sxva aqtivebis gaufasurebis rezervi (1,601) (1,514)<br />

sxva aqtivebi<br />

19,448 13,772<br />

moTxovnebi socialuri momsaxurebis saagentos mimarT 11,000 laris odenobiT (31 dekemberi,<br />

2010: 6,607 lari) warmoadgens ga<strong>da</strong>xdebs pensionerebisaTvis 2011 wlis 30 ivnisis<br />

mdgomareobiT, rac Semdgom aanazRaura socialuri momsaxurebis saagentom momsaxurebis<br />

xelSekrulebis Sesabamisad ga<strong>da</strong>xdis TariRi<strong>da</strong>n 30 dRis ganmavlobaSi.<br />

2011 wlis 30 ivnisis mdgomareobiT ganTavsebuli sagarantio depozitebi ZiriTa<strong>da</strong>d<br />

warmoadgens <strong>da</strong>giravebul saxsrebs “viza ink."-Si <strong>da</strong> “master qard ink.”-Si. 558 laris <strong>da</strong> 761<br />

laris odenobiT Sesabamisad. (31 dekemberi, 2010: “viza ink."-Si – 594, “master qard ink.”-Si 810<br />

lari).<br />

gasayi<strong>da</strong>d flobili aqtivebi warmoadgens bankis msesxeblebisgan <strong>da</strong>sakuTrebul aqtivebs.<br />

es aqtivebi ar gamoiyeneba <strong>da</strong>niSnulebisamebr <strong>da</strong> gamiznulia gasayi<strong>da</strong>d mokle va<strong>da</strong>Si.<br />

sxva valdebulebebi moicavs:<br />

30 ivnisi, 2011 31 dekemberi 2010<br />

araaudirebuli<br />

<strong>da</strong>ufaravi Tanxebi<br />

8,882 6,341<br />

gamouyenebeli Tanxebi 2,258 3,141<br />

sxva<strong>da</strong>sxva kreditorebi 1,905 1,163<br />

aqciebze <strong>da</strong>fuZnebuli ga<strong>da</strong>xdebis <strong>da</strong>naricxi 1,157 927<br />

premialuri <strong>da</strong>naricxi 701 1,069<br />

<strong>da</strong>safari saoperacio ga<strong>da</strong>saxadi 115 253<br />

wmin<strong>da</strong> valdebulebebi finansuri ijaris xelSekrulebebi<strong>da</strong>n 26 94<br />

sxva 1,483 921<br />

sxva valdebulebebi 16,527 13,909<br />

42

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

15. sxva aqtivebi <strong>da</strong> valdebulebebi (gagrZeleba)<br />

30 ivnisis mdgomareobiT finansuri ijaris xelSekrulebebi<strong>da</strong>n valdebulebebis analizi Semdegia:<br />

minimaluri saijaro ga<strong>da</strong>saxadebi:<br />

30 ivnisi 2011 31 dekemberi 2010<br />

araaudirebuli<br />

ara ugvianes 1 wlisa 26 111<br />

1 welze meti magram 5 welze naklebi - -<br />

5 welze meti - -<br />

26 111<br />

minus – samomavlo finansuri xarjebi - (17)<br />

finansuri ijaris xelSekrulebebiT gamowveuli wmin<strong>da</strong> valdebulebebi 26 94<br />

gaufasurebis rezervis dinamika Semdegia:<br />

gasayi<strong>da</strong>d arsebuli<br />

fasiani qaRaldebi<br />

sxva<br />

aqtivebi<br />

garantiebi <strong>da</strong><br />

pirobiTi<br />

valdebulebebi<br />

sul<br />

31 dekemberi 2010 4,910 1,514 69 6,493<br />

<strong>da</strong>naricxi 42 83 121 246<br />

Camowera (42) - - (42)<br />

aRdgena - 4 - 4<br />

30 ivnisi 2011 (araaudirebuli) 4,910 1,601 190 6,701<br />

Investment securities<br />

Available-for-sale<br />

Other<br />

a<strong>ss</strong>ets<br />

Guarantees and<br />

commitments Total<br />

31 dekemberi 2009 3,410 601 80 4,091<br />

<strong>da</strong>naricxi (Sebruneba) 1,500 15 27 1,542<br />

aRdgena 6 - - 6<br />

30 ivnisi 2010 (araaudirebuli) 4,916 616 107 5,639<br />

aqtivebis gaufasurebis rezervi gamoiqviTeba <strong>da</strong>kavSirebuli aqtivebis sabalansio Rirebulebebi<strong>da</strong>n.<br />

moTxovnebis, garantiebis <strong>da</strong> valdebulebebis rezervebi aRiricxeba valdebulebebSi.<br />

43

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

16. valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe<br />

valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe moicavs:<br />

30 ivnisi 2011 31 dekemberi 2010<br />

mimdinare angariSebi<br />

araaudirebuli<br />

89 160<br />

vadiani depozitebi <strong>da</strong> sesxebi 47,969 77,158<br />

valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe 48,058 77,318<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi jgufma miiRo<br />

moklevadiani <strong>da</strong>finanseba qarTuli <strong>da</strong> OECD bankebisgan sxva<strong>da</strong>sxva valutaSi. 2011 wlis 30<br />

ivnisis mdgomareobiT jgufs qarTuli bankebi<strong>da</strong>n depozitebis saxiT miRebuli hqon<strong>da</strong> 174<br />

laris ekvivalenti (2010 wlis 31 dekemberi: 16,549 lari).<br />

30 ivnisi, 2011<br />

gacemis<br />

TariRi<br />

sakontraqto<br />

va<strong>da</strong><br />

valuta<br />

wliuri saprocento<br />

ganakveTi<br />

<strong>da</strong>finansebis<br />

Tanxa<br />

Tav<strong>da</strong>pirvel<br />

valutaSi<br />

naSTi 2011<br />

wlis 30<br />

ivnisis<br />

mdgomareo<br />

biT, lari<br />

(araaudir<br />

ebuli)<br />

saqarTvelos<br />

erovnuli banki 30/06/11 07/07/11 lari 8.30% 47,500 47,500<br />

landes banki 22/08/07 14/08/12<br />

aSS<br />

dolari libori +1.75% 176 295<br />

aSS<br />

kor stan<strong>da</strong>rt banki 24/11 /10 24/11/13 dolari 0.50% 100 174<br />

sul 47,969<br />

30 ivnisi, 2010<br />

gacemis<br />

TariRi<br />

sakontraqto<br />

va<strong>da</strong><br />

valuta<br />

wliuri<br />

saprocento<br />

ganakveTi<br />

<strong>da</strong>finansebis<br />

Tanxa<br />

Tav<strong>da</strong>pirvel<br />

valutaSi<br />

naSTi 2010 wlis<br />

30 ivnisis<br />

mdgomareobiT,<br />

lari<br />

(araaudirebuli)<br />

saqarTvelos<br />

erovnuli banki 30/12/2010 06/01/2011 lari 7.63% 60,000 60,013<br />

“bi Ti ei” banki 31/12/2010 06/01/2011 lari 7.75% 2,000 2,000<br />

“bi Ti ei” banki 31/12/2010 03/01/2011 lari 7.60% 1,000 1,000<br />

kor stan<strong>da</strong>rt banki 31/12/2010 06/01/2011 lari 9.00% 3,550 3,550<br />

kor stan<strong>da</strong>rt banki 24/11/2010 24/11/2013<br />

aSS<br />

dolari 0.50% 100 177<br />

saqarTvelos banki 31/12/2010 06/01/2011<br />

aSS<br />

dolari 1.50% 5,640 9,999<br />

landes banki 22/08/2007 14/08/2012<br />

aSS<br />

dolari libori +1.75% 234 419<br />

jami 77,158<br />

44

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

17. valdebulebebi meanabreTa winaSe<br />

valdebulebebi meanabreTa winaSe moicavs:<br />

30 ivnisi 2011 31 dekemberi 2010<br />

mimdinare angariSebs<br />

araaudirebuli<br />

369,654 268,256<br />

vadian depozitebs 125,343 117,189<br />

valdebulebebi meanabreTa winaSe 494,997 385,445<br />

gamoSvebuli garantiis uzrunvelyofa 402 849<br />

2011 wlis 30 ivnisis mdgomareobiT, valdebulebebi meanabreTa winaSe 217,817 (44%) laris<br />

odenobiT moicavs aT umsxviles meanabres (2010 wlis 31 dekemberi: 139,445 lari (36%)).<br />

valdebulebebi meanabreTa winaSe moicavs angariSebs Semdeg meanabreebTan:<br />

30 ivnisi 2011 31 dekemberi 2010<br />

saxelmwifo <strong>da</strong> sabiujeto organizaciebi<br />

araaudirebuli<br />

265,847 162,290<br />

kerZo sawarmoebi 57,233 64,044<br />

fizikuri pirebi 171,917 159,111<br />

494,997 385,445<br />

ekonomikuri <strong>da</strong>rgebis mixedviT meanabreTa analizi Semdegia:<br />

30 ivnisi 2011 31 dekemberi 2010<br />

saxelmwifo <strong>da</strong> sabiujeto organizaciebi<br />

araaudirebuli<br />

265,847 162,290<br />

fizikuri pirebi 171,917 159,111<br />

vaWroba 5,606 7,257<br />

uZravi qonebis mSenebloba 2,142 5,380<br />

transporti <strong>da</strong> komunikacia 1,306 1,951<br />

energetika 2,176 1,348<br />

soflis meurneoba 1,130 456<br />

samTo mrewveloba 391 972<br />

sxva 44,482 46,680<br />

valdebulebebi meanabreTa winaSe 494,997 385,445<br />

18. kapitalSi pirobiTi monawileoba<br />

<strong>da</strong>safari ZiriTadi Tanxa<br />

30 ivnisi 2011 31 dekemberi 2010<br />

araaudirebuli<br />

18,615 18,615<br />

<strong>da</strong>ricxuli procenti 528 535<br />

pirobiT kapitalSi monawileoba 19,143 19,150<br />

bankis saqmianobas aregulirebs seb-i. Sesabamisad, banki seb-s warudgens misi finansuri<br />

mdgomareobisa <strong>da</strong> saqmianobis Sesaxeb yovelTviur angariSs (“yovelTviuri<br />

ze<strong>da</strong>mxedvelobis angariSi”). es ukanaskneli, sxva monacemebTan erTad moicavs bankis I<br />

rigis <strong>da</strong> mTlianad kapitalis adekvaturobis maCveneblebs, romlebic gaangariSebulia sebis<br />

mier moTxovnili meTodologiiT. kapitalis adekvaturobis gaangariSebis seb-is<br />

meTodologia rig arsebiT sakiTxebSi gansxvavdeba bazel I-is moTxovnebisgan, Tumca<br />

istoriulad ufro zustia, sxva faqtorebTan erTad gamomdinare aqtivebis sabazro riskis<br />

ufro maRali Sefasebi<strong>da</strong>n.<br />

minimaluri I rigis <strong>da</strong> mTlianad kapitalis adekvaturobis maCveneblebi, romlebsac<br />

moiTxovs seb-i, Sesabamisad Seadgens riskiT Sewonili aqtivebis 8%-s <strong>da</strong> 12%-s.<br />

45

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

18. kapitalSi pirobiTi monawileoba (gagrZeleba)<br />

bankis I rigis <strong>da</strong> mTlianad kapitalis adekvaturobis maCveneblebi akmayofilebs<br />

minimalur moTxovnebs 2011 wlis 30 ivnisis <strong>da</strong> 2010 wlis 31 dekembris mdgomareobiT<br />

(SeniSvna 28). banki saqmianobas eweva seb-is mier 2009 wels miniWebuli “nebarTvis werilis”<br />

safuZvelze, romlis va<strong>da</strong>c 2012 wels iwureba. (win<strong>da</strong>xedulobis moTxovnebi (romlebic<br />

SeuzRu<strong>da</strong>vad moicavs kapitalis adekvaturobis koeficientebs) gaangariSebulia, TiTqos<br />

bankis mimdinare I rigis kapitali gaizar<strong>da</strong> 108,000 lariT (SeniSvna 28)).<br />

2010 wlis 22 oqtombers bankma gamouSva ori wlis vadis mqone, larSi denominirebuli<br />

pirobiT kapitalSi monawileobis Tamasuqebi (SemdgomSi “Tamasuqebi”), romelTa va<strong>da</strong><br />

iwureba 2012 wlis 23 oqtombers (“vadis amowurvis Tav<strong>da</strong>pirveli TariRi”). Tamasuqebze<br />

wliuri saprocento ganakveTi (“Tav<strong>da</strong>pirveli saprocento ganakveTi”) 15%-s Seadgens.<br />

Tamasuqebis <strong>da</strong>farvis pirobebi <strong>da</strong>mokidebulia Semdeg faqtorebze:<br />

garemoeba (a) (I rigis kapitalis Semcireba 2012 wlis 30 seqtembris mdgomareobiT)<br />

vinai<strong>da</strong>n bankis I rigis kapitali 2012 wlis seqtembris yovelTviuri ze<strong>da</strong>mxedvelobis<br />

angariSisa <strong>da</strong> seb-is mimdinare meTodologiis Sesabamisad, 2012 wlis 30 seqtembris<br />

mdgomareobiT bankis riskiT Sewonil aqtivebze 8%-iT naklebia (rogorc es yovelTviuri<br />

ze<strong>da</strong>mxedvelobis angariSSia gacxadebuli), Tamasuqebi avtomaturad konvertirdeba vadis<br />

amowurvis Tav<strong>da</strong>pirveli TariRiT, gansazRvruli fasis mqone bankis axlad gamoSvebul<br />

Cveulebriv aqciebad. amgvari axlad gamoSvebuli Cveulebrivi aqciebi saWiroebis<br />

SemTxvevaSi <strong>da</strong>mrgvaldeba qvemoT. axlad gamoSvebuli Cveulebrivi aqciebi, romelTac<br />

Tamasuqebis mflobelebi miiReben avtomaturi konvertaciis Sedegad, gauTanabrdeba yvela<br />

sxva Cveulebriv <strong>da</strong>safar aqcias yvela pirobiT, bankis mimdinare sawesdebo dokumentaciis<br />

Sesabamisad.<br />

garemoeba (b) (mTlianikapitalis Semcireba 2012 wlis 30 seqtembris mdgomareobiT)<br />

vinai<strong>da</strong>n bankis I rigis kapitali 2012 wlis seqtembris yovelTviuri ze<strong>da</strong>mxedvelobis<br />

angariSisa <strong>da</strong> seb-is mimdinare meTodologiis Sesabamisad, 2012 wlis 30 seqtembris<br />

mdgomareobiT bankis riskiT Sewonil aqtivebze 8%-iT naklebia (rogorc es yovelTviuri<br />

ze<strong>da</strong>mxedvelobis angariSSia gacxadebuli), xolo bankis mTliani kapitali 2012 wlis<br />

seqtembris yovelTviuri ze<strong>da</strong>mxedvelobis angariSisa <strong>da</strong> seb-is mimdinare meTodologiis<br />

Sesabamisad 2012 wlis 30 seqtembris mdgomareobiT bankis riskiT Sewonil aqtivebze 12%-iT<br />

naklebia, Tamasuqebi xdeba subordinirebuli bankis sxva valdebulebebze <strong>da</strong> fulad<br />

obligaciebze. Tamasuqebis va<strong>da</strong> vadis amowurvis Tav<strong>da</strong>pirveli TariRi<strong>da</strong>n avtomaturad<br />

izrdeba xuT wlamde <strong>da</strong> iwureba 2017 wlis 22 oqtombers, xolo saprocento ganakveTi<br />

icvleba <strong>da</strong> utoldeba Tav<strong>da</strong>pirvel saprocento ganakveTs <strong>da</strong>matebuli 200 sabaziso<br />

erTeuli.<br />

kontrolis cvlileba/garemoeba (g)<br />

Tu vadis amowurvis Tav<strong>da</strong>pirvel TariRamde periodSi banks ecvleba kontroli <strong>da</strong><br />

fizikuri piri an erToblivad moqmed fizikur pirTa jgufi Seisyidis bankis Cveulebrivi<br />

aqciebis 50%-ze mets:<br />

i) banki uflebamosilia gamoisyidos kontrolis amgvari cvlilebis TariRi<strong>da</strong>n 60<br />

kalen<strong>da</strong>ruli dRis ganmavlobaSi yvela (<strong>da</strong> aranakleb) Tamasuqi maTi nominaluri<br />

Rirebulebis 100%-iT, rasac emateba nebismieri <strong>da</strong>ricxuli, magram <strong>da</strong>safari<br />

saprocento ganakveTi <strong>da</strong> saprocento ganakveTis Tanxa, romelic un<strong>da</strong> <strong>da</strong>ricxuliyo<br />

vadis amowurvis Tav<strong>da</strong>pirvel TariRamde, Tu Tamasuqebis gamosyidva ar moxdebo<strong>da</strong>.<br />

ii) Tamasuqis yvela mflobeli uflebamosilia Cados bankSi Tamasuqebi amgvari<br />

kontrolis cvlilebis TariRi<strong>da</strong>n 60 kalen<strong>da</strong>ruli dRis ganmavlobaSi maTi<br />

nominaluri Rirebulebis 100%-iT, rasac emateba nebismieri <strong>da</strong>ricxuli, magram<br />

<strong>da</strong>safari saprocento ganakveTi<br />

yvela sxva SemTxvevaSi Tamasuqebi gamoSvebul un<strong>da</strong> iqnas maTi nominaluri RirebulebiT.<br />

2010 wlis 31 dekembris mdgomareobiT liberTi kapitali flob<strong>da</strong> Tamasuqebis 95.7%-s,<br />

xolo <strong>da</strong>narCens - umciresobis wilis mflobelebi.<br />

46

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

19. kapitali<br />

saaqcio kapitali<br />

2011 wlis 30 ivnisis <strong>da</strong> 2010 wlis 31 dekembris mdgomareobiT, gamosaSvebad neba<strong>da</strong>rTuli<br />

saaqcio kapitali moicav<strong>da</strong> 6,000,000,000 Cveulebriv aqcias, romelTagan 3,461,015,088<br />

gamoSvebuli, xolo 3,189,847,200 srulad ga<strong>da</strong>xdili iyo (2010 wlis 31 dekemberi: 3,114,913,609<br />

Cveulebrivi aqcia, romelTagan 2,663,902,689 gamoSvebuli <strong>da</strong> srulad ga<strong>da</strong>xdilia).<br />

TiToeuli aqciis nominaluri Rirebulebaa 0.01 lari.<br />

gamoSvebuli aqciebi, gamosyiduli aqciebis gar<strong>da</strong> <strong>da</strong> maTi dinamika qvemoT aris mocemuli:<br />

aqciebis<br />

raodenoba (aTasi<br />

aqcia)<br />

Cveulebrivi<br />

nominaluri Tanxa<br />

Cveulebrivi<br />

31 dekemberi 2009 1,537,394 15,374<br />

saaqcio kapitalis zr<strong>da</strong> axlad gamoSvebuli aqciebis<br />

xarjze 1,039,366 10,394<br />

gamosyiduli aqciebis gayidva 34,666 347<br />

30 ivnisi 2010 (araaudirebuli) 2,611,426 26,115<br />

31 dekemberi 2010 2,663,953 26,640<br />

saaqcio kapitalis zr<strong>da</strong> axlad gamoSvebuli aqciebis<br />

xarjze 303,788 3,038<br />

gamosyiduli aqciebis gayidva 221,815 2,218<br />

ESOP programa 291 3<br />

30 ivnisi 2011 (araaudirebuli) 3,189,847 31,899<br />

aqcionerebma jgufis saaqcio kapitalSi Senatani ganaxorcieles larSi <strong>da</strong> isini<br />

uflebamosili arian dividendebi <strong>da</strong> kapitalis nebismieri ganawileba miiRon larSi.<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi bankis kapitali<br />

gaizar<strong>da</strong> mesame mxare investorTa Senatanebis xarjze. 2011 wlis aprilsa <strong>da</strong> maisSi bankma<br />

gayi<strong>da</strong> 525,603,327 Cveulebrivi aqcia <strong>da</strong> Sedegad bankis aqcionerTa mTliani kapitali<br />

gaizar<strong>da</strong> 13,149 lariT (nomimaluri kapitalis 5,256 lariT, xolo <strong>da</strong>matebiT Setanili<br />

kapitalis 7,894 lariT zr<strong>da</strong>). 2010 wlis 30 ivnisis mdgomareobiT bankis saaqcio<br />

kapitalSi ZiriTadi Senatani ekuTvno<strong>da</strong> <strong>“liberTi</strong> kapitals”. 2010 wlis TebervalSi<br />

<strong>“liberTi</strong> kapitalma” Seisyi<strong>da</strong> 975,000,000 Cveulebrivi aqcia, ris Sedega<strong>da</strong>c bankis saaqcio<br />

kapitali gaizar<strong>da</strong> 17,160 lariT (nominaluri kapitalis 9,750 lariT, xolo <strong>da</strong>matebiT Setanili<br />

kapitalis 7,410 lariT zr<strong>da</strong>). 2010 wlis 30 ivnisis mdgomareobiT ganxorcielebuli sxva Senatanebi<br />

<strong>da</strong> kapitalis zr<strong>da</strong> ekuTvno<strong>da</strong>T mesame mxare investorebs.<br />

sabzo/ganzavebuli Semosavali erT aqciaze<br />

2011 wlis 30 ivnisis mdgomareobiT jgufis Cveulebrivi aqciebis mflobelebisTvis gankuTvnili<br />

wmin<strong>da</strong> Semosavali Seadgen<strong>da</strong> 4,394 lars (30 ivnisi, 2010: wmin<strong>da</strong> zarali - 721 lari). 2011 wlis 30<br />

ivnisis mdgomareobiT brunvaSi myofi aqciebis saSualo Sewonili odenoba iyo 3,058,833,097 (2010 wlis<br />

30 ivnisis mdgomareobiT: 2,602,498,620), Sesabamisad, Semosavali erT aqciaze 2011 wlis 30 ivnisis<br />

mdgomareobiT Seadgen<strong>da</strong> 0.0014 lars (jamurad) (2010 wlis 30 ivnisis mdgomareobiT zarali erT<br />

aqciaze Seadgen<strong>da</strong> 0.0003 lars).<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis mdgomareobiT jgufis Cveulebriv<br />

aqcionerTaTvis gankuTvnili wmin<strong>da</strong> Semosavali (CCPN-is koreqtirebis Semdgom) Seadgen<strong>da</strong> 5,571 lars<br />

(30 ivnisi 2010: wmin<strong>da</strong> zarali Seadgen<strong>da</strong> 721 lars). 2011 wlis 30 ivnisis mdgomareobiT ganzavebuli<br />

aqciebi Seadgen<strong>da</strong> 4,083,953,208–s (30 ivnisi, 2010: 2,602,498,620) xolo Sedegad, ganzavebuli Semosavali<br />

erT aqciaze Seadgen<strong>da</strong> 0.0014 lars jamurad 2011 wlis 30 ivnisis mdgomareobiT (2010 wlis 30 ivnisi:<br />

zarali erT aqciaze 0.0003 lari). 2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis<br />

ganmavlobaSi ganzavebuli aqciebi moicavs 1,057,655,284 Cveulebrivi aqciis gamoSvebas CCPN-is<br />

Cveulebriv aqciebad SesaZlo konvertaciis Sedegad (SeniSvna 18) 0.0176 larad erT aqciaze, CCPN-is<br />

pirobebis Sesabamisad.<br />

47

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

.19. kapitali (gagrZeleba)<br />

ESOP programa<br />

bankma SeimuSava xelmZRvanelobis aqciebze <strong>da</strong>fuZnebuli sakompensacio paketis programa<br />

(“ESOP”), romelic uflebas aniWebs maT iyidon Cveulebrivi aqciebi nominaluri<br />

RirebulebiT erT aqciaze - 0.01 lari uflebis ga<strong>da</strong>cemis pirobebis Sesabamisad.<br />

aRniSnulis ZalaSi Sesvlis TariRia 2010 wlis 1 ianvari, xolo uflebamosilebis va<strong>da</strong> 3<br />

weli. Sesabamisi aqciebis erTi mesamedi un<strong>da</strong> ga<strong>da</strong>nawildes 2011, 2012 <strong>da</strong> 2013 wlebze, im<br />

pirobiT, rom mimRebi am periodSi bankSi imuSavebs. aRniSnuli programisTvis gankuTvnili<br />

aqciebi (174,678,856 axlad gamoSvebuli aqcia) 2010 wels gaiyi<strong>da</strong> ga<strong>da</strong>vadebuli ga<strong>da</strong>xdis<br />

safuZvelze Stichting Liberty ESOP-ze, romelic niderlandebis kanonmdeblobis Sesabamisad<br />

aris <strong>da</strong>fuZnebuli. aqciebi<strong>da</strong>n 168,128,732 miniWebul iqna bankis 48 Sesabamisi<br />

TanamSromlisTvis 2011 wlis 30 ivnisis mdgomareobiT (2010 wlis 31 dekemberi: 158,948,953).<br />

2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi 6,113,759 (2010 wlis 31<br />

dekemberi: 8,821,282) aqcia CamorTmeul iqna;<br />

30 ivnisis mdgomareobiT 52,982,984 (31 dekemberi, 2010: 0) aqciaze ga<strong>da</strong>cemul iqna ufleba (31<br />

dekemberi, 2010: 0); <strong>da</strong><br />

291,131 (31 dekemberi 2010: 0) aqcia gamoyenebul iqna.<br />

ESOP programasTan <strong>da</strong>kavSirebiT bankma aRiara xarji 231 laris odenobiT 2011 wlis 30<br />

ivni<strong>ss</strong> <strong>da</strong>srulebuli eqvsTviani periodis mdgomareobiT (30 ivnisi, 2010: 0). aRniSnuli<br />

xarji efuZneba aqciis saSualo Sewonil Rirebulebas – 0.0197 lars, romelic<br />

gansazRvrulia kotirebuli sabazro fas<strong>da</strong>debiT im Sesabamisi TariRiT, rodesac<br />

ga<strong>da</strong>cemas adgili hqon<strong>da</strong> periodis ganmavlobaSi.<br />

gamosyiduli aqciebi<br />

2011 wlis 30 ivnisis mdgomareobiT gamosyidul aqciebs adgili ar hqonia (2010 wlis 30<br />

ivnisi - 34,666 aTasi lari). bankis yvela gamosyiduli aqcia bankis mier gayidul iqna mesame<br />

mxare investorebze 2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi.<br />

dividendebi<br />

2011 wlis 30 ivnisiT <strong>da</strong> 2010 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodebis<br />

ganmavlobaSi ar momx<strong>da</strong>ra dividendebis gacxadeba <strong>da</strong> <strong>da</strong>farva.<br />

sxva rezervebi<br />

sxva rezervebis dinamika Semdegia:<br />

48

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

19. kapitali (gagrZeleba)<br />

ZiriTadi<br />

saSualebebis<br />

rezervis<br />

ga<strong>da</strong>faseba<br />

gaunawilebeli<br />

mogeba/(zarali)<br />

gasayi<strong>da</strong>d arsebul<br />

sainvesticio fasian<br />

qaRaldebze<br />

31 dekemberi 2010 22,471 231 22,702<br />

ga<strong>da</strong>fasebis rezervis cveTa (209) - (209)<br />

wmin<strong>da</strong> ararealizebuli mogeba/(zarali) gasayi<strong>da</strong>d<br />

arsebuli sainvesticio fasiani qaRaldebi<strong>da</strong>n<br />

- 31 31<br />

gasayi<strong>da</strong>d arsebuli sainvesticio fasiani<br />

qaRaldebi<strong>da</strong>n wmin<strong>da</strong> Semosavlis saga<strong>da</strong>saxado<br />

- (5) (5)<br />

efeqti<br />

30 ivnisi 2011 (araaudirebuli) 22,262 257 22,519<br />

sul<br />

Revaluation<br />

reserve for<br />

property and<br />

equipment<br />

Unrealised<br />

gains/(lo<strong>ss</strong>es) on<br />

investment securities<br />

available- for-sale<br />

31 dekemberi 2009 23,086 271 23,357<br />

ga<strong>da</strong>fasebis rezervis cveTa (211) - (211)<br />

gayiduli aqtivis ga<strong>da</strong>fasebis rezervis Sebruneba (130) - (130)<br />

30 ivnisi 2010 (araaudirebuli) 22,745 271 23,016<br />

Total<br />

sxva rezervebis buneba <strong>da</strong> <strong>da</strong>niSnuleba<br />

ZiriTadi saSualebebis ga<strong>da</strong>fasebis rezervi<br />

ZiriTadi saSualebebis ga<strong>da</strong>fasebis rezervi gamoiyeneba Senoba nagebobebis samarTliani<br />

Rirebulebis gazrdis <strong>da</strong> Semcirebebis aRricxvisaTvis, im pirobiT, Tu amgvari Semcireba<br />

ukavSirdeba kapitalSi adre asaxuli imave aqtivis zr<strong>da</strong>s.<br />

gaunawilebeli mogeba/(zarali) gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebi<strong>da</strong>n<br />

es rezervi aRricxavs gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebis moculobis<br />

cvlilebebs.<br />

20. pirobiTi valdebulebebi<br />

saoperacio garemo<br />

saqarTvelo ganagrZobs ekonomikuri reformebis ganxorcielebas <strong>da</strong> samarTlebrivi,<br />

saga<strong>da</strong>saxado <strong>da</strong> maregulirebeli sferoebi<strong>ss</strong> ganviTarebas, rac aucilebelia sabazro<br />

ekonomikis pirobebSi. qarTuli ekonomikis momavali mdgradoba bevra<strong>da</strong>a <strong>da</strong>mokidebuli am<br />

reformebze <strong>da</strong> imaze, Tu qveynis xelisuflebis <strong>da</strong> seb-is mier ga<strong>da</strong>dgmuli nabijebi<br />

ramdenad efeqturi iqneba ekonomikuri, finansuri <strong>da</strong> monetaruli politikis<br />

ganviTarebisaTvis.<br />

saqarTvelos ekonomikaze gavlenas axdens msoflio krizisi <strong>da</strong> ekonomikuri ganviTarebis<br />

tempis Seneleba. globalurma finansurma krizisma gamoiwvia mTliani Si<strong>da</strong> produqtis<br />

Semcireba, kapitalis bazrebis arastabiluroba, sabanko seqtoris likvidobis<br />

koeficientis mniSvnelovani gauareseba <strong>da</strong> sakredito pirobebis gamkacreba mTels<br />

saqarTveloSi. miuxe<strong>da</strong>vad imisa, rom saqarTvelos mTavrobam wamoayena stabilurobis<br />

misaRwevi mravali zoma, romlebic miznad isaxavdnen saqarTvelos bankebisa <strong>da</strong> <strong>kompaniebi</strong>s<br />

likvidobis zr<strong>da</strong>s, mainc gaurkvevelia SeZleben Tu ara jgufi <strong>da</strong> misi <strong>Svilobili</strong><br />

<strong>kompaniebi</strong> kapitalis mozidvas, ramac SesaZloa gavlena moaxdinos jgufis finansur<br />

mdgomareobaze, operaciaTa <strong>da</strong> saqmianobis Sedegebze.<br />

49

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

20. pirobiTi valdebulebebi (gagrZeleba)<br />

saoperacio garemo<br />

miuxe<strong>da</strong>vad imisa, rom jgufis xelmZRvaneloba <strong>da</strong>rwmunebulia, rom mimdinare garemoebebSi<br />

iRebs saWiro zomebs, rom mxari <strong>da</strong>uWiros jgufis saqmianobis mdgradobas, zemoT<br />

aRniSnul sferoebSi momx<strong>da</strong>r gauTvaliswinebel gauaresebebs SeuZliaT amJamad<br />

gaurkveveli saxiT uaryofiTi gavlena iqonion jgufis Sedegebsa <strong>da</strong> finansur<br />

mdgomareobaze.<br />

2011 wlis 30 ivnisis mdgomareobiT jgufis <strong>da</strong>grovili zaralebi Seadgen<strong>da</strong> 28,089 lars<br />

(2010 wlis 31 dekembris mdgomareobiT: 32,692 lars), xolo wmin<strong>da</strong> Semosavali 4,394 lars<br />

(2010 wlis 31 dekembris mdgomareobiT: 721 lars). jgufs gaaCnia uaryofiTi likvidoba<br />

erTi wlis ganmavlobaSi 171,404 laris odenobiT (2010 wlis 31 dekemberi: 151,508 lari), rac<br />

mTlianobaSi gaSlilia SeniSvnaSi 26. jgufs seb-isgan gaaCnia sarezervo saxsrebi 45,000<br />

laris odenobiT <strong>da</strong> 2010 wlis <strong>da</strong> 2011 wlis 30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis<br />

mdgomareobiT axali kapitali (SeniSvna 28). 2010 wels Fitch-is reitingiT banks mieniWa<br />

Semdegi reitingi: ucxouri valutis gamomSvebis grZelvadiani reitingi IDR-B;<br />

moklevadiani IDR-B; individualuri reitingi D/E; Support Rating – 4; Support Rating Floor – B.<br />

jgufis grZelvadiani reitingi savaraudod stabiluri iqneba. xelmZRvaneloba varaudobs,<br />

rom es mdgomareoba ar mianiSnebs gaurkvevlobaze, SeZlebs Tu ara jgufi uwyveti<br />

sawarmos saxiT funqcionirebas. Sefasebis mixedviT, xelmZRvaneloba Tvlis, rom gaaCnia<br />

Sesabamisi resursi, SeuZlia gaaumjobesos likvidoba <strong>da</strong> iRebs saWiro zomebs, rom<br />

ganagrZos saqmianoba; aseve miaCnia, rom konsolidirebuli finansuri angariSgebis<br />

funqcionirebadi sawarmos principiT momzadeba marTebulia.<br />

iuridiuli garemo<br />

saqmianobis Cveulebrivi msvlelobisas, jgufis winaaRmdeg SesaZloa aRiZras sarCelebi.<br />

xelmZRvanelobas miaCnia, rom am sarCelebi<strong>da</strong>n gamomdinare saboloo valdebulebas ar<br />

eqneba arsebiTi uaryofiTi gavlena jgufis finansur mdgomarobaze an samomavlo<br />

funqcionirebaze.<br />

pirobiTi valdebulebebi<br />

31 dekembris mdgomareobiT jgufis pirobiTi valdebulebebi Semdegia :<br />

30 ivnisi 2011 31 dekemberi 2010<br />

araaudirebuli<br />

sakredito valdebulebebi<br />

garantiebi 18,063 18,704<br />

akreditivebi 315 1,123<br />

gamouyenebeli sasesxo valdebulebebi 30,784 -<br />

49,162 19,827<br />

valdebulebebi saoperacio ijari<strong>da</strong>n<br />

araugvianes 1 wlisa 2,579 1,895<br />

1 welze gvian, magram araugvianes 5 wlisa 6,855 5,700<br />

5 welze gvian 3,600 2,750<br />

13,034 10,345<br />

pirobiTi valdebulebebi kapitaluri <strong>da</strong>naxarjebi<strong>da</strong>n 1,446 4,632<br />

minus-rezervebi (SeniSvna 15) (190) (69)<br />

pirobiTi valdebulebebi (uzrunvelyofis gamoqviTvamde) 63,452 34,735<br />

minus-gamoSvebuli garantiebis <strong>da</strong> akreditivebis<br />

uzrunvelsayofad flobili naRdi fuli (SeniSvna 17) (399) (849)<br />

pirobiTi valdebulebebi 63,053 33,886<br />

<strong>da</strong>zRveva<br />

2010 wlis 31 dekembris mdgomareobiT banks gaaCnia savalo fasiani qaRaldebis,<br />

direqtorebisa <strong>da</strong> oficrebis pasuxismgeblobis <strong>da</strong> qonebis <strong>da</strong>zRveva.<br />

50

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

21. wmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n<br />

30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi wmin<strong>da</strong> Semosavali<br />

gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n moicavs:<br />

araaudirebuli<br />

2011 2010<br />

socialuri momsaxurebis saagento<strong>da</strong>n <strong>da</strong> sxva saxelmwifo<br />

organizaciebi<strong>da</strong>n miRebuli Semosavali 8,639 8,550<br />

operaciebi plastikuri baraTebiT 3,345 1,454<br />

fuladi ga<strong>da</strong>ricxvebi 3,262 3,223<br />

saangariSsworebo operaciebi 2,371 1,613<br />

komunaluri ga<strong>da</strong>ricxvebi<strong>da</strong>n miRebuli Semosavali 662 799<br />

sakaso operaciebi 530 771<br />

garantiebi <strong>da</strong> akreditivebi 291 231<br />

sxva 61 104<br />

Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n 19,161 16,745<br />

operaciebi plastikuri baraTebiT (1,742) (746)<br />

saangariSsworebo operaciebi (757) (389)<br />

garantiebi <strong>da</strong> akreditivebi (92) (52)<br />

sakaso operaciebi - (2)<br />

pir<strong>da</strong>piri xarji gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n (2,591) (1,189)<br />

wmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n 16,570 15,556<br />

2009 wlis 7 ivli<strong>ss</strong> bankma 41 TviT ganaaxla eqskluziuri sapensio momsaxurebis<br />

xelSekruleba socialuri momsaxurebis saagentosTan (va<strong>da</strong> iwureba 2012 wlis 31<br />

dekembers), romlis mTliani fiqsirebuli sakomisio Seadgens 49,000 lars. aRniSnuli Tanxa<br />

Tanabrad nawildeba sakontraqto periodze Tveebis mixedviT. 2011 wlis 30 ivnisiT<br />

<strong>da</strong>srulebuli eqvsTviani periodis mdgomareobiT sapensio ga<strong>da</strong>ricxvebis sakomisiom<br />

Seadgina 7,147 lari (2010 wlis 30 ivnisi: 7,002 lari). 2012 wlis 31 dekembris mdgomareobiT<br />

misaRebi Semosavali Seadgens 20,852 lars.<br />

2010 wlis 10 marts bankma ganaaxla eqskluziuri xelSekruleba socialuri momsaxurebis<br />

saagentosTan socialuri momsaxurebis Tanxebis ga<strong>da</strong>ricxvasTan <strong>da</strong>kavSirebiT 34 TviT<br />

(va<strong>da</strong> iwureba 2012 wlis 31 dekembers), romlis mTliani fiqsirebuli sakomisio Seadgens<br />

8,496 lars. Tanxa Tanabrad nawildeba sakontraqto periodze Tveebis mixedviT. 2011 wlis<br />

30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis mdgomareobiT sakomisiom Seadgina 1,500<br />

lari (2010 wlis 30 ivnisi: 1,525 lari). 2012 wlis 31 dekembris mdgomareobiT misaRebi<br />

Semosavali Seadgens 4,497 lars.<br />

22. sxva Semosavali<br />

30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi sxva Semosavali moicavs:<br />

araaudirebuli<br />

2011 2010<br />

Semosavali samomxmareblo sesxebis <strong>da</strong> avansebis <strong>da</strong>farvis<br />

<strong>da</strong>gvianebasTan <strong>da</strong>kavSirebuli jarimebi<strong>da</strong>n 642 1,031<br />

Semosavali ijari<strong>da</strong>n 271 583<br />

Semosavali safosto <strong>da</strong> sakuriero momsaxurebi<strong>da</strong>n 114 141<br />

Semosavali sabrokero operaciebi<strong>da</strong>n 23 262<br />

Semosavali aqtivebis gayidvi<strong>da</strong>n 11 -<br />

Semosavali arqiteqturuli samuSao<strong>da</strong>n - 254<br />

sxva 796 169<br />

sxva Semosavali 1,857 2,440<br />

51

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

P23. TanamSromlebze gaweuli <strong>da</strong> sxva saoperacoi xarjebi<br />

30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi TanamSromlebze gaweuli <strong>da</strong><br />

sxva saoperacio xarjebi moicavs:<br />

araaudirebuli<br />

2011 2010<br />

xelfasi 12,563 10,978<br />

cvladi premia 906 514<br />

samuSaos SesrulebasTan <strong>da</strong>kavSirebuli premialuri Tanxebi 441 325<br />

aqciebze <strong>da</strong>fuZnebuli kompensacia 231 427<br />

TanamSromlebze gaweuli xarji 14,141 12,244<br />

ijara 1,854 1,833<br />

marketingi <strong>da</strong> reklama 854 349<br />

komunaluri xarji 818 583<br />

saoperacio ga<strong>da</strong>saxadi mogebis ga<strong>da</strong>saxadis gar<strong>da</strong> 634 582<br />

usafrTxoeba 672 429<br />

saofise mowyobilobebi 618 485<br />

iuridiuli <strong>da</strong> sxva profesiuli momsaxureba 535 354<br />

komunikaciebi 323 400<br />

mgzavrobis xarji 318 184<br />

korporatiuli wamaxalisebeli RonisZiebebi 246 269<br />

sabanko momsaxureba 189 100<br />

<strong>da</strong>zRveva 181 164<br />

SekeTeba <strong>da</strong> momsaxureba 94 59<br />

TanamSromelTa SerCeva <strong>da</strong> treiningi 47 21<br />

fulis SefuTvis xarji 21 20<br />

gamoweris xarjebi 2 11<br />

sxva 690 507<br />

zogadi <strong>da</strong> administraciuli <strong>da</strong>naxarjebi 8,096 6,350<br />

30 ivnisiT <strong>da</strong>srulebuli eqvsTviani periodis ganmavlobaSi saoperacio xarjebi moicavs:<br />

araaudirebuli<br />

2011 2010<br />

jarimebi <strong>da</strong> sauravebi 15 68<br />

sxva xarjebi 616 222<br />

sxva saoperacio xarjebi 631 290<br />

52

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marTva<br />

Sesavali<br />

riskebi <strong>da</strong>maxasiaTebelia jgufis saqmianobisTvis, <strong>da</strong> maTi marTva xorcieldeba uwyveti<br />

identifikaciis, Sefasebisa <strong>da</strong> kontrolis procesis meSveobiT. riskis marTvas<br />

ga<strong>da</strong>mwyveti mniSvneloba aqvs jgufis rentabelurobisaTvis <strong>da</strong> jgufis TiToeuli<br />

TanamSromeli pasuxismgebelia riskebis gamomJRavnebasa <strong>da</strong> aRmoCenaze misive saqmianobis<br />

farglebSi. jgufis operaciebisaTvis <strong>da</strong>maxasiaTebeli ZiriTadi riskebia sakredito,<br />

likvidobis <strong>da</strong> sabazro riskebi. misTvis aseve <strong>da</strong>maxasiaTebelia saoperacio riskebi.<br />

riskebis kontrolis <strong>da</strong>moukidebeli procesi ar moicavs iseT biznes riskebs, rogorebicaa<br />

garemo pirobebis teqnologiebis <strong>da</strong> industriis cvlilebebis riskebi. maTi kontroli<br />

xdeba jgufis strategiuli <strong>da</strong>gegmarebis procesiT.<br />

riskebis marTvis struqtura<br />

riskebis identifikaciasa <strong>da</strong> kontrols ZiriTa<strong>da</strong>d axorcielebs sameTvalyureo sabWo;<br />

Tumca riksebis marTva <strong>da</strong> ze<strong>da</strong>mxedveloba aseve xorcieldeba jgufis <strong>da</strong>moukidebeli<br />

ganyofilebebis mier.<br />

sameTvalyureo sabWo<br />

sameTvalyureo sabWo pasuxismgebelia riskebis marTvis saerTo midgomis Camoyalibebasa<br />

<strong>da</strong> riskebis marTvis strategiebisa <strong>da</strong> principebis <strong>da</strong>mtkicebaze.<br />

direqtorTa sabWo<br />

direqtorTa sabWo pasuxismgebelia jgufSi riskebTan <strong>da</strong>kavSirebuli mTeli procesis<br />

monitoringze.<br />

auditis komiteti<br />

auditis komiteti srulad aris pasuxismgebeli riskis strategiis SemuSavebasa <strong>da</strong><br />

principebis, struqturis, politikisa <strong>da</strong> limitebis <strong>da</strong>nergvaze. komiteti pasuxismgebelia<br />

riskis ZiriTad sakiTxebze <strong>da</strong> marTavs <strong>da</strong> amowmebs riskTan <strong>da</strong>kavSirebul Sesabamis<br />

ga<strong>da</strong>wyvetilebebs.<br />

riskebis marTvis departamenti<br />

riskebis marTvis departamenti pasuxismgebelia riskebTan <strong>da</strong>kavSirebuli procedurebis<br />

<strong>da</strong>nergvasa <strong>da</strong> funqcionirebaze riskebis kontrolis procesis <strong>da</strong>moukideblobis<br />

uzrunvelyofis mizniT.<br />

riskebis kontrolis departamenti<br />

riskebis komtrolis departamentma ze<strong>da</strong>mxedveloba un<strong>da</strong> gauwios jgufis procedurebis<br />

Sesabamisobas riskebis principebTan, politikasTan <strong>da</strong> limitebTan. TiToeul biznes jgufs<br />

gaaCnia decentralizebuli departamenti, romelic pasuxismgebelia riskebis <strong>da</strong>moukidebel<br />

kontrolze, maT Soris limitebis <strong>da</strong>rRvevis riskis marTvaze <strong>da</strong> axali produqciisa Tu<br />

tranzaqciis riskebis Sefasebaze. aRniSnuli departamenti aseve uzrunvelyofs riskebis<br />

srulyofil asaxvas riskis Sefasebisa <strong>da</strong> anagriSgebis sistemebSi.<br />

jgufis xazina<br />

jgufis xazina paxuzismgebelia jgufis aqtivebisa <strong>da</strong> valdebulebebis, aseve saerTo<br />

finansuri struqturis marTvaze. aseve, xazinis ZiriTad movaleobas warmoadgens jgufis<br />

<strong>da</strong>finansebisa <strong>da</strong> likvidobis riskis marTva.<br />

53

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marTva (gagrZeleba)<br />

Si<strong>da</strong> auditi<br />

jgufSi riskebis marTvis procesebs yovelwliurad meTvalyureobs jgufis Si<strong>da</strong> auditi,<br />

romelic amowmebs procedurebis adekvaturobasa <strong>da</strong> jgufis Sesabamisobas procedurebTan.<br />

Si<strong>da</strong> auditi yvela Sefasebis Sedegs ganixilavs xelmZRvanelobasTan <strong>da</strong> moaxsenebs<br />

Sedegebsa <strong>da</strong> rekomen<strong>da</strong>ciebs auditis komitets.<br />

riskis Sefasebisa <strong>da</strong> angariSgebis sistemebi<br />

jgufis riskebis Sefaseba xorcieldeba im meTodis gamoyenebiT, romelic ganixilavs<br />

rogorc mosalodnel <strong>da</strong>nakargs, romelic SeiZleba warmoiSvas normalur viTarebaSi,<br />

aseve gauTvaliswinebel <strong>da</strong>nakargs, romelic fasdeba warsulSi gancdili zaralis<br />

statistikuri monacemebis safuZvelze. meTodi iyenebs albaTobas istoriul<br />

gamocdilebaze <strong>da</strong>yrdnobiT, romelic koreqtirebulia ekonomikuri garemos<br />

gaTvaliswinebiT. jgufi ganixilavs yvelaze uaresi scenaris SesaZlo Sedegebs imis<br />

gaTvaliswinebiT, rom <strong>da</strong>dga iseTi eqstremaluri pirobebi, romelTa <strong>da</strong>dgoma<br />

naklebsavaraudoa.<br />

riskebis monitoringi <strong>da</strong> kontroli umTavresad xorcieldeba jgufis mier <strong>da</strong>dgenil<br />

limitebze <strong>da</strong>yrdnobiT. es limitebi asaxavs jgufis biznes strategias <strong>da</strong> sabazro<br />

garemos iseve, rogorc riskis dones, romelic jgufs surs miiRos, SerCeul <strong>da</strong>rgze<br />

<strong>da</strong>matebiTi koncentrirebiT. gar<strong>da</strong> amisa, jgufi monitorings uwevs <strong>da</strong> afasebs riskis<br />

zogad SesaZleblobas saerTo riskTan mimarTebaSi riskis yvela tipisa <strong>da</strong> RonisZiebis<br />

gaTvaliswinebiT.<br />

yvela saqmianobi<strong>da</strong>n miRebuli informacia mowmdeba <strong>da</strong> muSavdeba, raTa uzrunvelyofil<br />

iqnas adreuli riskebis gansazRvra, analizi <strong>da</strong> kontroli. am informaciis wardgena <strong>da</strong><br />

ganmarteba xdeba direqtorTa sabWosTvis, riskebis komitetisTvis <strong>da</strong> TiToeuli biznes<br />

ganyofilebis mmarTvelisTvis. angariSi Seicavs mTlian sakredito risks, SezRudvebis<br />

gamonaklisebs, likvidobis koeficientebs <strong>da</strong> riskis profilis cvlilebebs. yovelTviurad<br />

mzaddeba detaluri angariSi, romelic Seicavs informacias <strong>da</strong>rgis, momxmareblis <strong>da</strong><br />

geografiuli riskebis Sesaxeb. xelmZRvaneloba kvartalurad afasebs sakredito<br />

<strong>da</strong>nakargebis rezervis adekvaturobas. direqtorTa sabWo riskis Sesaxeb detalur<br />

angariSs iRebs kvartalSi erTxel jgufis riskebis Sefasebisa <strong>da</strong> <strong>da</strong>skvnebis gamotanis<br />

mizniT.<br />

riskebis Sesaxeb specialurad momzadebuli angariSebi mzaddeba <strong>da</strong> vrceldeba jgufis<br />

yvela doneze, raTa yvela ganyofilebas hqondes wvdoma yovlismomcvel, saTanado <strong>da</strong><br />

ganaxlebul informaciaze.<br />

mmarTvelTa sabWos <strong>da</strong> jgufis yvela Sesabamis TanamSromels utardeba yoveldRiuri<br />

brifingi sabazro SezRudvebis, qonebrivi investiciebisa <strong>da</strong> likvidobis, aseve sxva riskis<br />

warmoSobis Sesaxeb.<br />

jgufi aqtiurad iyenebs uzrunvelyofas, raTa Seamciros sakredito riski (ufro<br />

detalurad ixileT qvemoT).<br />

54

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marTva (gagrZeleba)<br />

riskis Warbi koncentracia<br />

koncentracia warmoiqmneba, rodesac mTeli rigi monawile mxareebi CarTulni arian<br />

analogiur saqmianobebSi, an saqmianobebSi erTi <strong>da</strong> igive geografiul erTeulSi, an aqvT<br />

msgavsi ekonomikuri maxasiaTeblebi, rac ganapirobebs maT unars, Seasrulon sakontraqto<br />

valdebulebebi, romlebzec erTnairad moqmedebs ekonomikuri, politikuri <strong>da</strong> sxva<br />

pirobebis cvlilebebi. koncentracia migvaniSnebs jgufis saqmianobis SefardebiT<br />

mgrZnobelobaze im garemoebebis mimarT, romlebic zemoqmedebas axdenen konkretul<br />

<strong>da</strong>rgze an geografiul mdebareobaze.<br />

riskebis ga<strong>da</strong>Warbebuli koncentraciis Tavi<strong>da</strong>n acilebis mizniT, jgufis politika <strong>da</strong><br />

procedurebi Seicavs specialur miTiTebebs diversificirebuli portfelis SenarCunebaze.<br />

sakredito riskebis gansazRvruli koncentracia imarTeba Sesabamisad.<br />

sakredito riski<br />

sakredito riski aris riski imisa, rom jgufma SesaZloa ganicados <strong>da</strong>nakargi, Tu misma<br />

klientebma an monawile mxareebma ver SeZles maTi sakontraqto valdebulebebis<br />

Sesruleba. jgufi marTavs <strong>da</strong> akontrolebs sakredito risks riskis moculobaze iseTi<br />

SezRudvebis <strong>da</strong>wesebiT, romlebic misTvis misaRebia calkeul kontrahentebTan <strong>da</strong><br />

geografiul <strong>da</strong> samrewvelo koncentraciebTan <strong>da</strong>kavSirebiT, aseve amgvari SezRudvebis<br />

monitoringiT.<br />

jgufma SeimuSava kreditis xarisxis ga<strong>da</strong>xedvis procesi, raTa uzrunvelyos garigebaSi<br />

monawile mxareebis kreditunarianobaSi savaraudo cvlilebebis adreuli identifikacia,<br />

maT Soris giraos regularuli Semowmebebi. garigebaSi monawile mxaris SezRudvebi<br />

dgindeba sakredito riskis klasifikaciis sistemis gamoyenebiT, romelic TiToeul<br />

monawile mxares aniWebs riskis reitings. riskis reitingi eqvemdebareba regularul<br />

Semowmebebs. kreditis xarisxis ga<strong>da</strong>xedvis procesi jgufs saSualebas aZlevs Seafasos<br />

SesaZlo riskebiT gamowveuli potenciuri zarali <strong>da</strong> miiRos makoreqtirebeli zomebi.<br />

msesxeblis sakredito riskis zRvari ganixileba <strong>da</strong> mtkicdeba sameTvalyureo sabWos mier<br />

weliwadSi orjer. msesxeblis mier zRvrebis <strong>da</strong>rRvevis monitoringi xdeba axlad gacemul<br />

sesxebze. sakredito komitetma SeiZleba Seitanos garkveuli cvlilebebi zRvrebSi;<br />

aRniSnuli un<strong>da</strong> <strong>da</strong>mtkicdes sameTvalyureo sabWos mier.<br />

sa<strong>da</strong>c savaldebuloa <strong>da</strong> sesxebis umetes nawilSi, jgufi moipovebs giraos <strong>da</strong> kompaniis<br />

garantiebs. sakredito riskebis monitoringi xdeba uwyvetad, xolo misi ga<strong>da</strong>xedva xdeba<br />

yovelwliurad an ufro xSirad, gansakuTrebiT maSin, rodesac amgvari uzrunvelyofis<br />

mopoveba SeuZlebelia.<br />

sakredito xasiaTis valdebulebebis riski<br />

jgufi Tavis klientebs sTavazobs garantiebs, sai<strong>da</strong>n gamomdinarec, jgufs SesaZloa maT<br />

nacvlad <strong>da</strong>sWirdes ga<strong>da</strong>xdebi. aseTi Tanxebis amoReba xdeba xelSekrulebis pirobebis<br />

mixedviT. am SemTxvevaSi, jgufi dgas sesxis gacemisTvis maxasiaTebeli riskebis winaSe, am<br />

riskebis Semcireba xdeba sesxebze gamoyenebuli politikisa <strong>da</strong> kontrolis procesebis<br />

Sesabamisad.<br />

qvemoT mocemul cxrilSi naCvenebia maqsimaluri sakredito riski finansuri mdgomareobis<br />

konsolidirebuli angariSgebisaTvis, romelic aseve Seicavs warmoebul finansur<br />

instrumentebs. maqsimaluri riski mocemulia jamurad, yovelgvari Semcirebisa <strong>da</strong><br />

uzrunvelyofis gamoyenebis gareSe.<br />

55

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marTva (gagrZeleba)<br />

sakredito riski (gagrZeleba)<br />

sakredito xasiaTis valdebulebebis riski (gagrZeleba)<br />

SeniSvnebi<br />

fuli <strong>da</strong> fuladi saxsrebis<br />

ekvivalentebi (naRdi fulis<br />

gamoklebiT) 6<br />

maqsimaluri riski maqsimaluri riski<br />

30 ivnisi 2011 31 dekemberi 2010<br />

Unaudited<br />

68,936 89,562<br />

moTxovnebi sakredito<br />

<strong>da</strong>wesebulebebis mimarT 7 18,886 7,508<br />

klientebze gacemuli sesxebi 9 244,323 159,166<br />

<strong>da</strong>farvis va<strong>da</strong>mde SenarCunebadi 10 95,881 83,860<br />

428,026 340,096<br />

pirobiTi finansuri valdebulebebi 20 48,573 18,909<br />

mTliani sakredito riski 476,599 359,005<br />

maSin, rodesac finansuri instrumentebi aRricxulia samarTliani RirebulebiT, zemoT<br />

naCvenebi monacemebi warmoadgens mimdinare sakredito riskis dones <strong>da</strong> ara maqsimalur<br />

dones, romelic momavalSi SeiZleba gaizardos Rirebulebis cvlilebis Sedegad.<br />

maqsimaluri sakredito riskis Sesaxeb ufro detaluri informacia finansuri<br />

instrumentis TiToeuli tipisaTvis ixileT Sesabamis SeniSvnebSi. uzrunvelyofis gavlena<br />

<strong>da</strong> riskis Semcirebis sxva meTodebi ixilT SeniSvnaSi 9.<br />

kreditis xarisxianoba finansuri aqtivebis klasis mixedviT<br />

finansuri aqtivebis sakredito xarisxi imarTeba jgufis Si<strong>da</strong> sakredito reitingiT.<br />

qvemoT moyvanili cxrili gviCvenebs sakredito xarisxs aqivebis tipebis mixedviT sesxan<br />

<strong>da</strong>kavSirebuli maCveneblebisaTvis finansuri mdgomareobis konsolidirebul<br />

angariSgebaSi, crilSi moyvanil kategoriebze <strong>da</strong>yrdnobiT.<br />

56

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marva (gagrZeleba)<br />

sakredio riski (gagrZeleba)<br />

arc<br />

va<strong>da</strong>ga<strong>da</strong>cilebuli<br />

<strong>da</strong> arc<br />

gaufasurebuli<br />

va<strong>da</strong>ga<strong>da</strong>cilebu<br />

li, magram ara<br />

gaufasurebuli<br />

inidividualurad<br />

gaufasurebuli sul<br />

30 ivnisi, 2011 SeniSvnebi<br />

30 ivnisi 2011<br />

(araaudirebuli)<br />

30 ivnisi 2011<br />

(araaudirebuli)<br />

30 ivnisi 2011<br />

(araaudirebuli)<br />

30 ivnisi 2011<br />

(araaudirebuli)<br />

moTxovnebi<br />

sakredito<br />

<strong>da</strong>wesebulebebis<br />

mimarT 7 18,886 - - 18,886<br />

-<br />

klientebze<br />

gacemuli sesxebi: 9 -<br />

iuridiul<br />

pirebze 50,868 2,067 23,342 76,277<br />

sapensio<br />

avansebi 55,067 - 2663 57,730<br />

saxelfaso<br />

sesxebi 74,386 1590 2,141 78,117<br />

samomxmareblo<br />

sesxebi 40,987 1,695 7,029 49,711<br />

ipoTekuri<br />

sesxebi 10,565 19 174 10,758<br />

231,873 5,371 35,349 272,593<br />

sainvesticio<br />

fasiani qaRaldebi 10 -<br />

<strong>da</strong>farvis<br />

va<strong>da</strong>mde flobili 95,881 - - 95,881<br />

95,881 - - 95,881<br />

sul 346,640 5,371 35,349 387,360<br />

arc<br />

va<strong>da</strong>ga<strong>da</strong>cilebuli<br />

<strong>da</strong> arc<br />

gaufasurebuli<br />

va<strong>da</strong>ga<strong>da</strong>cilebu<br />

li, magram ara<br />

gaufasurebuli inidividualurad sul<br />

31 dekemberi 2010 SeniSvnebi 31 dekemberi 2010<br />

31 dekemberi<br />

2010<br />

gaufasurebuli<br />

31 dekemberi 2010 31 dekemberi 2010<br />

moTxovnebi<br />

sakredito<br />

<strong>da</strong>wesebulebebis<br />

mimarT 7 7,508 - - 7,508<br />

klientebze<br />

gacemuli sesxebi: 9<br />

iuridiul<br />

pirebze 35,859 2,318 28,701 66,878<br />

sapensio<br />

avansebi 45,103 - 252 45,355<br />

saxelfaso<br />

sesxebi 36,225 800 1,031 38,056<br />

samomxmareblo<br />

sesxebi 21,318 1,816 5,611 28,745<br />

ipoTekuri<br />

sesxebi 4,755 156 - 4,911<br />

143,260 5,090 35,595 183,945<br />

sainvesticio<br />

fasiani qaRaldebi 10<br />

<strong>da</strong>farvis<br />

va<strong>da</strong>mde flobili 83,860 - - 83,860<br />

83,860 - - 83,860<br />

sul 234,628 5,090 35,595 275,313<br />

57

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marva (gagrZeleba)<br />

sakredio riski (gagrZeleba)<br />

va<strong>da</strong>ga<strong>da</strong>cilebuli sesxebi moicavs mxolod im sesxebs, romlebic va<strong>da</strong>ga<strong>da</strong>cilebulia<br />

mxolod ramdenime dRiT. qvemoT mocemuli cxrili gviCvenebs va<strong>da</strong>ga<strong>da</strong>cilebuli sesxebis<br />

analizs xan<strong>da</strong>zmulobis mixedviT. va<strong>da</strong>ga<strong>da</strong>cilebuli sesxebis umravlesoba ar miiCneva<br />

gaufasurebulad.<br />

jgufis politikis Tanaxmad, jgufi awarmoebs zust <strong>da</strong> Tanmimdevrul risk-reitings<br />

sakredito portfelis mimarT, rac amartivebs riskebis efeqtur marTvasa <strong>da</strong> sakredito<br />

riskis gavlenis Se<strong>da</strong>rebas saqmianobis yvela sferos, geografiuli arealisa <strong>da</strong><br />

produqtis mixedviT. risk-reitingi <strong>da</strong>myarebulia sxva<strong>da</strong>sxva finansur analizze, agreTve<br />

sabazro monacemebze, rac warmoadgens erT-erT mTavar Semadgenel komponents riskis<br />

Sefasebisas. riskis Si<strong>da</strong> reitingi morgebulia sxva<strong>da</strong>sxva kategoriebze <strong>da</strong> efuZneba<br />

jgufis sareitingo strategias. riskis reitingebi eqvemdebareba mudmiv Sefasebasa <strong>da</strong><br />

ganaxlebas.<br />

va<strong>da</strong>ga<strong>da</strong>cilebuli, magram ara gaufasurebuli sesxebis xanzazmulobis analizi finansuri aqtivebis<br />

tipebis mixedviT Semdegia:<br />

SeniSvn<br />

ebi<br />

31-<strong>da</strong>n 60 dRemde 61 <strong>da</strong>n 90 sul<br />

30 dReze<br />

naklebi dRemde 90 dReze meti<br />

30 ivnisi 2011<br />

(araaudirebul<br />

i)<br />

30 ivnisi 2011<br />

(araaudirebul<br />

i)<br />

30 ivnisi 2011<br />

(araaudirebul<br />

i)<br />

30 ivnisi 2011<br />

(araaudirebul<br />

i)<br />

30 ivnisi 2011<br />

(araaudirebul<br />

i)<br />

30 ivnisi 2011<br />

klientebze<br />

gacemuli<br />

sesxebi: 9<br />

iuridiul<br />

pirebze 518 228 813 509 2,068<br />

samomxmareblo<br />

sesxebi 708 527 460 0 1,695<br />

ipoTekuri<br />

sesxebi 0 19 0 0 19<br />

saxelfaso<br />

avansebi 1,091 275 223 0 1,589<br />

sul 2,317 1,049 1,496 509 5,371<br />

Le<strong>ss</strong> than 31 to 60 61 to 90 More than Total<br />

30 <strong>da</strong>ys <strong>da</strong>ys <strong>da</strong>ys 90 <strong>da</strong>ys<br />

31 dekemberi 2010 Notes 2010 2010 2010 2010 2010<br />

klientebze gacemuli<br />

sesxebi: 9<br />

iuridiul pirebze 240 287 519 1,272 2,318<br />

samomxmareblo sesxebi 980 562 274 - 1,816<br />

ipoTekuri sesxebi 156 - - - 156<br />

saxelfaso avansebi 652 65 83 - 800<br />

sul 2,028 914 876 1,272 5,090<br />

klientebze gacemuli sesxebis gaufasurebis rezervis Sesaxeb ufro detaluri<br />

informaciisaTvis ixileT SeniSvna 9.<br />

58

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marva (gagrZeleba)<br />

sakredio riski (gagrZeleba)<br />

restruqturizirebuli finansuri aqtivis mimdinare Rirebuleba kategoriebis mixedviT<br />

qvemoT mocemuli cxrili gviCvenebs restruqturizirebuli finansuri aqtivis sabalanso<br />

Rirebulebas kategoriebis mixedviT:<br />

30 ivnisi 2011 31 dekemberi 2010<br />

araaudirebuli<br />

klientebze gacemuli sesxebi:<br />

iuridiul pirebze gacemuli sesxebi 22,830 23,612<br />

samomxmareblo sesxebi 4,070 4,786<br />

saxelfaso sesxebi 330 421<br />

ipoTekuri sesxebi 165 156<br />

sapensio avansebi -<br />

sul 27,395 28,975<br />

sesxebis gaufasurebis Sefaseba<br />

sesxebis gaufasurebis Sefasebisas iTvaliswineben, mox<strong>da</strong> Tu ara Ziris an procentis<br />

va<strong>da</strong>ga<strong>da</strong>cileba 90 dReze meti periodiT fizikur pirebze gacemuli sesxebis SemTxvevaSi.<br />

gar<strong>da</strong> amisa, yuradReba eqceva raime saxis mimdinare sirTules kontragentis<br />

kreditunarianobaSi <strong>da</strong> Tav<strong>da</strong>pirveli xelSekrulebis <strong>da</strong>rRvevis faqts. gaufasurebuli<br />

sesxebis Sefasebas jgufi axorcielebs individualurad <strong>da</strong> koleqtiurad Sefasebuli<br />

rezervebis mixedviT.<br />

individualurad Sefasebuli gaufasureba<br />

TiToeuli individualurad mniSvnelovani sesxisTvis jgufi adgens Sesaferis rezervs.<br />

ga<strong>da</strong>wyvetileba <strong>da</strong>mokidebulia kontragentis biznes-gegmis mdgradobaze, finansuri<br />

problemis gamosworebis SesaZleblobebze finansuri sirTulis <strong>da</strong>dgomis Semdeg,<br />

<strong>da</strong>gegmil misaReb Tanxebsa <strong>da</strong> mosalodnel dividendebze gakotrebis SemTxvevaSi, sxva<br />

xelmisawvdom finansur <strong>da</strong>xmarebaze, uzrunvelyofis realizebad Rirebulebasa <strong>da</strong><br />

mosalodneli fuladi nakadebis droiT maCvenebelze. gaufasurebis xarjebi fasdeba<br />

finansuri angariSgebis Sedgenis TiToeuli TariRisaTvis, gar<strong>da</strong> im SemTxvevisa, rodesac<br />

gauTvaliswinebeli mizezebi moiTxovs ufro detalur yuradRebas.<br />

koleqtiurad Sefasebuli gaufasureba<br />

gaufasurebis koleqtiuri Sefasebis meTodi gamoiyeneba im sesxebis mimarT, romlebic ar<br />

aris individualurad mniSvnelovani (maT Soris sakredito baraTebi, ipoTeka <strong>da</strong><br />

uzrunvelyofis armqone samomxmareblo sesxebis gacema) an individualuri mniSvnelobis<br />

mqone sesxebisaTvis, sa<strong>da</strong>c ar fiqsirdeba individualuri gaufasurebis obieqturi<br />

mtkicebuleba. gaufasurebis xarjebi fasdeba finansuri angariSgebis Sedgenis TiToeuli<br />

TariRisaTvis <strong>da</strong> TiToeuli portfeli ganixileba <strong>da</strong>moukideblad.<br />

gaufasurebis koleqtiuri Sefaseba iTvaliswinebs im gaufasurebasac, romelic<br />

warmodgenilia portfelSi, miuxe<strong>da</strong>vad imisa, rom obieqturi mtkicebuleba individualur<br />

Sefasebis dros ar Cans. gaufasurebiT miRebuli zarali dgindeba Semdegi saxis<br />

informaciaze <strong>da</strong>yrdnobiT: porfelTan <strong>da</strong>kavSirebuli istoriuli zaralebi, mimdinare<br />

ekonomikuri mdgomareoba, drois monakveTis xangrZlivoba zaralis warmoSobi<strong>da</strong>n<br />

individualuri gaufasurebis rezervis saWiroebis <strong>da</strong>dgenamde, agreTve, gaufasurebis<br />

Semdgom mosalodneli misaRebi <strong>da</strong> amoRebuli Tanxebi. adgilobrivi xelmZRvaneloba<br />

pasuxismgebelia gansazRvros drois is monakveTi, romlis Semdegac sesxi gaufasurebulad<br />

gamocxaddeba. zemoaRniSnuli periodis xangrZlivobam SeiZleba erTi welic Seadginos.<br />

gaufasurebis rezervis Sesabamisobas jgufis mTlian politikasTan amowmebs riskebis<br />

marTvis sammarTvelo.<br />

59

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marva (gagrZeleba)<br />

koleqtiurad Sefasebuli gaufasureba (gagrZeleba)<br />

finansuri garantiebi <strong>da</strong> akreditivebi fasdeba <strong>da</strong> maT ganesazRvrebaT rezervi iseve,<br />

rogorc sesxebTan mimarTebaSi.<br />

jgufis fuladi aqtivebisa <strong>da</strong> valdebulebebis geografiuli koncentracia mocemulia<br />

qvemoT:<br />

30 ivnisi 2011 (araaudirebuli) 31 dekemberi 2010<br />

dsT <strong>da</strong><br />

dsT <strong>da</strong><br />

saqarTvelo OECD sxva<br />

qveynebi<br />

sul saqarTvelo OECD sxva<br />

qveynebi<br />

aqtivebi:<br />

fuli <strong>da</strong> fuladi<br />

saxsrebis ekvivalentebi<br />

77,685 37,759 3,319 118,763 80,636 54,349 4,286 139,271<br />

moTxovnebi sakredito<br />

<strong>da</strong>wesebulebebis mimarT<br />

18,886 - - 18,886 7,459 49 - 7,508<br />

klientebze gacemuli<br />

sesxebi<br />

244,323 - - 244,323 159,166 - - 159,166<br />

sainvesticio fasiani<br />

qaRaldebi:<br />

- - - - - - - -<br />

- gasayi<strong>da</strong>d arsebuli 446 305 - 751 446 271 - 717<br />

- <strong>da</strong>farvis va<strong>da</strong>mde<br />

SenarCunebadi<br />

95,881 - - 95,881 83,860 - - 83,860<br />

sxva aqtivebi 148,987 1,516 2423 152,926 136,265 3,399 599 140,263<br />

586,208 39,580 5,742 631,530 467,832 58,068 4,885 530,785<br />

valdebulebebi:<br />

valdebulebebi<br />

sakredito<br />

47,765 293 - 48,058 76,902 416 - 77,318<br />

<strong>da</strong>wesebulebebis winaSe<br />

warmoebuli finansuri<br />

valdebulebebi<br />

- 411 - 411 - 102 - 102<br />

valdebulebebi<br />

meanabreTa mimarT<br />

463,740 22,220 9,037 494,997 357075 25,407 2,963 385,445<br />

pirobiT kapitalSi<br />

monawileobis Tamasuqebi<br />

19,143 - - 19,143 19,150 - - 19,150<br />

yvela sxva valdebuleba 16,736 - - 16,736 14,160 - - 14,160<br />

547,384 22,924 9,037 579,345 467,287 25,925 2,963 496,175<br />

wmin<strong>da</strong> aqtivebi /<br />

(valdebulebebi)<br />

38,824 16,656 -3,295 52,185 545 32,143 1,922 34,610<br />

sul<br />

likvidobis riski <strong>da</strong> <strong>da</strong>finansebis marTva<br />

likvidobis riski gulisxmobs bankis SesaZleblobas, <strong>da</strong>faros finansuri valdebulebebi,<br />

romlebic warmoiSoba normalur <strong>da</strong> stresul viTarebaSi. riskis SezRudvis mizniT,<br />

xelmZRvaneloba, ZiriTadi sadepozito bazis gar<strong>da</strong>, iyenebs <strong>da</strong>finansebis<br />

diversificirebul wyaroebs, marTavs aqtivebs likvidobis mixedviT <strong>da</strong> yoveldRiur<br />

ze<strong>da</strong>mxedvelobas uwevs momaval fulad nakadebs <strong>da</strong> likvidobas. aRniSnul procedurebTan<br />

erTad, fasdeba mosalodneli fuladi nakadebi <strong>da</strong> maRali rangis uzrunvelyofa, romelic<br />

SesaZlebelia saWiroebisamebr gamoyenebul iqnas <strong>da</strong>matebiTi <strong>da</strong>finansebisaTvis.<br />

banki flobs sxva<strong>da</strong>sxva aqtivebs, romelTa likvi<strong>da</strong>ciac martivad aris SesaZlebeli<br />

fuladi nakadebis moulodneli Semcirebis SemTxvevaSi. amasTan, banki flobs fulad<br />

depozits (savaldebulo rezervi) seb-Si, romlis moculobac <strong>da</strong>mokidebulia mozidul<br />

samomxmareblo saxsrebze.<br />

banki afasebs <strong>da</strong> ze<strong>da</strong>mxedvelobs likvidobis pozicias calke aRebuli koeficientebis<br />

mixedviT, romlebic <strong>da</strong>wesebulia saqarTvelos erovnuli bankis mier.<br />

60

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marva (gagrZeleba)<br />

likvidobis riski <strong>da</strong> <strong>da</strong>finansebis marTva (gagrZeleba)<br />

finansuri valdebulebebis analizi narCeni sakontraqto vadebis mixedviT<br />

cxrilSi qvemoT mocemulia bankis finansuri valdebulebebis vadianobis analizi 2011<br />

wlis 30 ivnisis mdgomareobiT sakontraqto aradiskontirebuli anazRaurebis<br />

valdebulebebze <strong>da</strong>yrdnobiT. anazRaureba romelic eqvemdebareba Setyobinebas, moiazreba<br />

imgvarad, TiTqos Setyobineba myisierad mox<strong>da</strong>. Tumca, banki elis, rom meanabreTa<br />

umravlesoba ar moiTxovs anazRaurebas im va<strong>da</strong>ze adre, vidre es moeTxoveba banks.<br />

cxrili ar asaxavs mosalodnel fulad nakadebs, romlebic gawerilia bankis depozitebis<br />

flobis istoriaSi. 2011 wlis 30 ivnisis mdgomareobiT fizikuri pirebis mTliani vadiani<br />

depozitebi Seadgens 93,577 lars, sai<strong>da</strong>nac 29,816 laris va<strong>da</strong> iwureba sam TveSi, xolo<br />

53,611 laris va<strong>da</strong> – 3 <strong>da</strong>n 12 Tvemde periodSi. istoriul monacemebze <strong>da</strong>yrdnobiT, vinai<strong>da</strong>n<br />

saSualo vadiani depozitis ganaxlebis maCvenebelia 47.52%, 14,169 lars <strong>da</strong> 25,476 lars<br />

gaaCnia erTi<strong>da</strong>n xuT wlamde vadianobis ganakveTi <strong>da</strong> ara sam Tveze naklebi an sami<strong>da</strong>n<br />

Tormet Tvemde. 2011 wlis 30 ivnisis mdgomareobiT fizikuri pirebis angariSebze naSTebi<br />

(vadiani depozitebis gamoklebiT) Seadgen<strong>da</strong> 78,229 lars. 2009 wlis ianvris Semdgom,<br />

aRniSnuli naSTebi ar yofila 42,374 larze naklebi. am naSTebis maqsimalur, 20,715<br />

laramde Semcirebas adgili hqon<strong>da</strong> <strong>da</strong>axloebiT xuTi Tvis periodis ganmavlobaSi 2009<br />

wels. maSinac ki, Tu banki ganicdi<strong>da</strong> analogiur klebas fizikuri pirebis angariSebis<br />

naSTebSi, 57,514 lari (2011 wlis 30 ivnisis mdgomareobiT fizikuri pirebis angariSebze<br />

naSTebi, minus naSTebis maqsimaluri Semcireba 2009 wels) valdebulebebSi meanabreTa<br />

winaSe mainc SesaZloa moiazrebodes erTi<strong>da</strong>n xuT wlamde vadis mqone ganakveTSi. 47,500<br />

lari CarTuli valdebulebebSi sakredito <strong>da</strong>wesebulebebis winaSe, warmoadgens seb-is<br />

<strong>da</strong>finansebis wyaros, romelic uzrunvelyofilia saqarTvelos samTavrobo<br />

<strong>da</strong>wesebulebebisa <strong>da</strong> seb-is mier gamoSvebuli instrumentebiT, SviddRiani periodiT. seb-is<br />

politikiT aseTi saxsrebis garantirebisa <strong>da</strong> ga<strong>da</strong>xdisaTvis <strong>da</strong> moTxovnisas<br />

refinansirebisaTvis, banki un<strong>da</strong> flobdes amgvar uzrunvelyofas. Sesabamisad,<br />

valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe SesaZloa moiazrebodes erTi<strong>da</strong>n xuT<br />

wlamde vadis mqone ganakveTSi. 2011 wlis 30 ivnisis mdgomareobiT banks gaaCnia saTanado<br />

likviduri uzrunvelyofa, raTa myisieri Setyobinebisas moizidos seb-i<strong>da</strong>n 41,584 lari.<br />

aseve, 2011 wlis 30 ivnisis mdgomareobiT banks gaaCnia <strong>da</strong>safari gamouyenebeli sakredito<br />

xazi 45,000 laris odenobiT seb-Si, romlis va<strong>da</strong> 2013 wlis 28 ivli<strong>ss</strong> iwureba.<br />

finansuri valdebulebebi 3 Tveze 3 <strong>da</strong>n 12 1 <strong>da</strong>n 5 5 welze<br />

2011 wlis 30 ivnisis<br />

sul<br />

mdgomareobiT (araaudirebuli) naklebi Tvemde wlamde meti<br />

valdebulebebi sakredito<br />

<strong>da</strong>wesebulebebis winaSe 47,665 174 302 0 48,141<br />

valdebulebebi meanabreTa<br />

winaSe 417,784 71,124 12,196 530 501,634<br />

sxva finansuri valdebulebebi 696 2,800 19,326 0 22,822<br />

mTliani aradiskontirebuli<br />

finansuri valdebulebebi 466,145 74,098 31,824 530 572,597<br />

finansuri valdebulebebi 3 Tveze 3 <strong>da</strong>n 12 1 <strong>da</strong>n 5 5 welze<br />

2010 wlis 31 dekembris<br />

sul<br />

mdgomareobiT naklebi Tvemde wlamde meti<br />

valdebulebebi sakredito<br />

<strong>da</strong>wesebulebebis winaSe 76,916 107 391 - 77,414<br />

valdebulebebi meanabreTa<br />

winaSe 317,131 64,421 9,496 418 391,466<br />

sxva finansuri valdebulebebi 704 3,488 20,022 - 24,214<br />

mTliani aradiskontirebuli<br />

finansuri valdebulebebi 394,751 68,016 29,909 418 493,094<br />

61

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marva (gagrZeleba)<br />

likvidobis riski <strong>da</strong> <strong>da</strong>finansebis marTva (gagrZeleba)<br />

qvemoT mocemuli cxrili gviCvenebs sakontraqto vadis amowurvas jgufis pirobii<br />

finansuri valdebulebebis vadianobis mixedviT. TiToeuli gamouyenebeli sesxis pirobiTi<br />

valdebuleba Setanilia im yvelaze adreuli TariRiT, rodesac SesaZlebeli gaxdeba misi<br />

gamoyeneba. gamoSvebuli finansuri sagarantio kontraqtebis SemTxvevaSi, garantiis<br />

maqsimaluri Tanxa nawildeba im yvelaze adreul periodze, rodesac SesaZlebeli iqneba<br />

garantiis gamoTxovna.<br />

3 <br />

<br />

3 12<br />

<br />

1 5<br />

<br />

5 <br />

<br />

<br />

30 ivnisi, 2011 19,065 3,401 6,868 3,603 32,937<br />

31 dekemberi, 2010 11,911 5,876 13,387 3,585 34,759<br />

jgufis varaudiT, SesaZloa yvela pirobiTi valdebuleba an uzrunvelyofa ar iqnas<br />

gamoyenebuli valdebulebebis vadis amowurvamde.<br />

vadis amowurvis analizi ar asaxavs mimdinare angariSebis istoriul stabilurobas. maTi<br />

likvi<strong>da</strong>cia istoriulad ganxorciel<strong>da</strong> ufro xangrZlivi periodis ganmavlobaSi, vidre<br />

es naCvenebia cxrilebSi. es naSTebi gaTvaliswinebulia ga<strong>da</strong>saxdel TanxebSi sam Tveze<br />

nakleb periodSi.<br />

sabazro riski<br />

sabazro riski aris riski imisa, rom finansuri instrumentebis fuladi nakadebis dinamika<br />

an samarTliani Rirebuleba Seicvleba iseTi sabazro cvlilebebis Sedegad, rogorebicaa<br />

saprocento ganakveTebi, ucxouri valutis kursi <strong>da</strong> kapitalis fasebi. jgufi<br />

axorcielebs sabazro riskis klasificirebas savaWro an ara-savaWro portfelebad.<br />

savaWro <strong>da</strong> ara-savaWro poziciebi imarTeba <strong>da</strong> mowmdeba sxva mgrZnobelobis analizebis<br />

gamoyenebiT. ucxour valutaSi koncentraciis gar<strong>da</strong>, jgufs ar aqvs sabazro riskis<br />

araviTari mniSvnelovani koncentracia.<br />

saprocento ganakveTis riski<br />

saprocento ganakveTis riski warmoiqmneba SesaZleblobi<strong>da</strong>n, rom saprocento ganakveTis<br />

cvlilebebi gavlenas iqoniebs finansuri instrumentebis fuladi nakadebis momaval<br />

dinamikaze an samarTlian Rirebulebebze. qvemoT mocemul cxrilSi asaxulia jgufis<br />

mogeba-zaralis angariSgebis mgrZnobeloba saprocento ganakveTis SesaZlo cvlilebis<br />

mimarT, rodesac yvela <strong>da</strong>narCeni cvladi ucvlelia.<br />

mogeba-zaralis angariSgebis mgrZnobeloba aris saprocento ganakveTis <strong>da</strong>saSvebi<br />

cvlilebis efeqti wmin<strong>da</strong> saprocento Semosavalze erTi wlis manZilze, rac efuZneba 30<br />

ivnisisTvis arsebul cvladi ganakveTis ara-savaWro finansur aqtivebsa <strong>da</strong> finansur<br />

valdebulebebs. kapitalis mgrZnobeloba gamoiTvleba 30 ivnisisTvis arsebuli<br />

fiqsirebul ganakveTiani gasayi<strong>da</strong>d flobili finansuri aqtivebis ga<strong>da</strong>fasebiT,<br />

saprocento ganakveTebSi savaraudo cvlilebebis Sedegebis <strong>da</strong>sadgenad, imaze <strong>da</strong>yrdnobiT,<br />

rom Semosavlebis mrudze adgili aqvs paralelur ga<strong>da</strong>adgilebas.<br />

62

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marva (gagrZeleba)<br />

sabazro riski (gagrZeleba)<br />

saprocento ganakveTis riski (gagrZeleba)<br />

valuta<br />

sabaziso erTeulis<br />

zr<strong>da</strong> 2011 wlis 30<br />

ivnisi<br />

(araaudirebuli)<br />

wmin<strong>da</strong> saprocento<br />

Semosavlis<br />

mgrZnobeloba<br />

2011 wlis 30 ivnisi<br />

(araaudirebuli)<br />

kapitalis<br />

mgrZnobeloba<br />

2011 wlis 30 ivnisi<br />

(araaudirebuli)<br />

aSS. dolari 100 (3) –<br />

valuta<br />

sabaziso<br />

erTeulis kleba<br />

2011 wlis 30 ivnisi<br />

(araaudirebuli)<br />

wmin<strong>da</strong><br />

saprocento<br />

Semosavlis<br />

mgrZnobeloba<br />

2011 wlis 30 ivnisi<br />

(araaudirebuli)<br />

kapitalis<br />

mgrZnobeloba<br />

2011 wlis 30 ivnisi<br />

(araaudirebuli)<br />

aSS. dolari (100) 3 –<br />

valuta<br />

sabaziso<br />

erTeulis zr<strong>da</strong><br />

2010<br />

wmin<strong>da</strong><br />

saprocento<br />

Semosavlis<br />

mgrZnobeloba<br />

2010<br />

kapitalis<br />

mgrZnobeloba<br />

2010<br />

aSS. dolari 100 (4) –<br />

valuta<br />

sabaziso<br />

erTeulis kleba<br />

2010<br />

wmin<strong>da</strong><br />

saprocento<br />

Semosavlis<br />

mgrZnobeloba<br />

2010<br />

kapitalis<br />

mgrZnobeloba<br />

2010<br />

aSS. dolari (100) 4 –<br />

savaluto riski<br />

savaluto riski warmoiSoba, rodesac savaluto gacvliTi kursis cvlilebam SesaZloa<br />

gavlenas iqonios jgufis finansur instrumentebze. direqtorTa sabWo adgens zRrebs<br />

valutebis mixedviT seb-is mier <strong>da</strong>dgenili normebis Sesabamisad <strong>da</strong> maTi ze<strong>da</strong>mxedveloba<br />

warmoebs yoveldRiurad.<br />

qvemoT cxrilebSi miTiTebulia valutebi, romlebSic ZiriTa<strong>da</strong>d gamoxatulia jgufis<br />

arasavaWro finansuri aqtivebi, valdebulebebi <strong>da</strong> prognozirebadi fuladi nakadebi 31<br />

dekekmbris mdgomareobiT. analizis dros, fasdeba ucxouri valutis laris mimarT kursis<br />

cvlilebis efeqti, rodesac mogeba-zaralis angariSgebis yvela sxva piroba ucvlelia<br />

(savaluto kursis mimarT mgrnobiare finansuri aqtivebisa <strong>da</strong> finansuri valdebulebebis<br />

samarTliani Rirebulebis gamo). efeqti kapitalze ar gansxvavdeba efeqtisgan mogebazaralis<br />

angariSgebaze. cxrilSi uaryofiTi maCvenebeli asaxavs potenciur wmin<strong>da</strong><br />

Semcirebas mogeba-zaralis angariSgebasa an kapitalSi, xolo <strong>da</strong>debiTi maCvenebeli ki<br />

asaxavs potenciur wmin<strong>da</strong> zr<strong>da</strong>s.<br />

63

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

24. riskebis marva (gagrZeleba)<br />

sabazro riski (gagrZeleba)<br />

savaluto riski (gagrZeleba)<br />

valuta<br />

efeqti<br />

laris gacvliTi kursis Semosavalze<br />

cvlileba Sesabamis <strong>da</strong>begvramde<br />

valutasTan mimarTebaSi 2011 wlis 30<br />

%, 2011 wlis 30 ivnisi ivnisi<br />

(araaudirebuli) (araaudirebuli)<br />

laris gacvliTi kursis<br />

cvlileba Sesabamis<br />

valutasTan mimarTebaSi %<br />

2010<br />

Semosavlis<br />

efeqti<br />

<strong>da</strong>begvramde<br />

2010<br />

aSS dolari 5.67% 177 -5.02% 81<br />

evro -3.75% 1 7.35% (1)<br />

britanuli funti -6.93% (2) -9.53% (1)<br />

rusuli rubli -8.68% 30 -14.66% -<br />

ukrainuli grivna 7.43% 1 -7.19% -<br />

saoperacio riski<br />

saoperacio riski warmoadgens <strong>da</strong>nakargis risks, romelic warmoiqmneba sistemebis<br />

mwyobri<strong>da</strong>n gamosvlis, subieqturi Secdomis, TaRliTobis an gare mizezebis gamo. rodesac<br />

ar xorcieldeba kontroli, saoperacio riskebma SesaZloa gamoiwvios reputaciis<br />

Selaxva, samarTlebrivi an maregulirebeli zomebi an finansuri zarali. jgufi<br />

savaraudod ver Seamcirebs yvela saoperacio risks, Tumca kontrolis sistemis meSveobiT<br />

<strong>da</strong> potenciuri riskebis monitoringiTa <strong>da</strong> maTze reagirebiT, jgufi SeZlebs riskebis<br />

efeqtur marTvas. kontrolis sistema iTvaliswinebs movaleobebis efeqtur ganawilebas,<br />

xelmisawvdomobas, uflebamosilebis miniWebisa <strong>da</strong> Se<strong>da</strong>rebis procedurebs, kadrebis<br />

momzadebis <strong>da</strong> Sefasebis procesebs, maT Soris Si<strong>da</strong> auditis gamoyenebas.<br />

64

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

25. finansuri instrumentebis samarTliani RirebulebaF<br />

jgufi iyenebs Semdeg ierarqias Sefasebis teqnikis meSveobiT finansuri instrumentebis<br />

samarTliani Rirebulebis gansazRvrisa <strong>da</strong> wardgenisaTvis:<br />

• done 1: analogiuri aqtivebisa <strong>da</strong> valdebulebebis kotirebuli (arakoreqtirebuli)<br />

fasebi moqmed bazarze;<br />

• done 2: teqnika, romlisTvisac yvela Senatani, romelic mniSvnelovan gavlenas<br />

axdens aRricxul samarTlian Rirebulebaze gacxadebulia pir<strong>da</strong>pir an iribad; <strong>da</strong><br />

• done 3: teqnika, romlis drosac gamoiyeneba Senatanebi, romlebsac mniSvnelovani<br />

gavlena aqvT aRricxul samarTlian Rirebulebaze <strong>da</strong> ar efuZnebian gacxadebul sabazro<br />

monacemebs.<br />

Semdegi cxrili gviCvenebs samarTliani RirebulebiT aRricxuli finansuri<br />

instrumentebis analizs ierarqiuli doneebis mixedviT:<br />

30 ivnisi 2011 (araaudirebuli) done 1 done 2 done 3 sul<br />

finansuri aqtivebi<br />

sainvesticio fasiani qaRaldebi –<br />

gasayi<strong>da</strong>d arsebuli 305 446 - 751<br />

305 446 - 751<br />

finansuri valdebulebebi<br />

warmoebuli finansuri<br />

instrumentebi - 411 - 411<br />

- 411 - 411<br />

31 dekemberi 2010 Level 1 Level 2 Level 3 Total<br />

finansuri aqtivebi<br />

sainvesticio fasiani qaRaldebi –<br />

gasayi<strong>da</strong>d arsebuli<br />

271 446 - 717<br />

271 446 - 717<br />

finansuri valdebulebebi<br />

warmoebuli finansuri<br />

instrumentebi - 102 - 102<br />

- 102 - 102<br />

samarTliani RirebulebiT aRricxuli finansuri instrumentebi<br />

qvemoT aRwerilia Sefasebis teqnikiT samarTliani RirebulebiT aRricxuli finansuri<br />

instrumentebis samarTliani Rirebulebis gansazRvra, rac moicavs jgufis im <strong>da</strong>Svebebis<br />

Sefasebas, romlebsac bazris monawileebi gaakeTebdnen instrumentis Sefasebis dros.<br />

gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebi<br />

gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebi, romelTa Sefaseba xdeba Sefasebis<br />

sistemiT an fas<strong>da</strong>debis modeliT, ZiriTa<strong>da</strong>d Sedgeba arakotirebuli kapitalis <strong>da</strong><br />

sasesxo fasiani qaRaldebisagan. es fasiani qaRaldebi SeiZleba Sefasdes meTodiT,<br />

romelic zogjer Seicavs mxolod bazarze arsebul monacemebs, xolo sxva dros SeiZleba<br />

gamoyenebul iqnas sabazro an arasabazro monacemebi. modelSi Semavali arasabazro<br />

monacemebi Seicavs <strong>da</strong>Svebebs kompaniis, romelSic xdeba investicia, samomavlo finansuri<br />

saqmianobis, misi riskis struqturis Sesaxeb <strong>da</strong> ekonomikur <strong>da</strong>Svebebs im <strong>da</strong>rgisa <strong>da</strong><br />

geografiuli iurisdiqciis gaTvaliswinebiT, sa<strong>da</strong>c moRvaweobs kompania, romelSic xdeba<br />

investicia.<br />

65

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

25. finansuri instrumentebis samarTliani RirebulebaF(gagrZeleba)<br />

finansuri aqtivebis <strong>da</strong> valdebulebebis samarTliani Rirebuleba, romlebic ar<br />

aRiricxebian samarTliani RirebulebiT<br />

winamdebare cxrilSi gawerilia jgufis im finansuri instrumentebis sabalanso<br />

Rirebulebebisa <strong>da</strong> samarTliani Rirebulebebis Se<strong>da</strong>reba kategoriebis mixedviT, romlebic<br />

ar aRiricxebian samarTliani RirebulebiT finansuri mdgomareobis konsolidirebul<br />

angariSgebaSi. cxrili ar moicavs arafinansuri aqtivebisa <strong>da</strong> valdebulebebis samarTlian<br />

Rirebulebebs.<br />

finansuri aqtivebi<br />

fuli <strong>da</strong> fuladi saxsrebis<br />

ekvivalentebi<br />

moTxovnebi sakredito<br />

<strong>da</strong>wesebulebebis mimarT<br />

klientebze gacemuli<br />

sesxebi<br />

sainvesticio fasiani<br />

qaRaldebi:<br />

- <strong>da</strong>farvis va<strong>da</strong>mde<br />

SenarCunebadi<br />

sabalanso<br />

Rirebuleba<br />

30 ivnisi 2011<br />

(araaudirebu<br />

li)<br />

samarTliani<br />

Rirebuleba<br />

30 ivnisi 2011<br />

(araaudirebu<br />

li)<br />

uRiarebeli<br />

mogeba/(zarali)<br />

30 ivnisi 2011<br />

(araaudirebuli)<br />

sabalanso<br />

Rirebuleba<br />

31 dekemberi<br />

2010<br />

samarTliani<br />

Rirebuleba<br />

31 dekemberi<br />

2010<br />

uRiarebeli<br />

mogeba/(zarali)<br />

31 dekemberi 2010<br />

118,763 118,763 - 139,271 139,271 -<br />

18,886 18,886 - 7,508 7,508 -<br />

244,323 244,323 - 159,166 159,166 -<br />

- -<br />

95,881 98,486 2,605 83,860 84,496 636<br />

finansuri valdebulebebi<br />

valdebulebebi sakredio<br />

<strong>da</strong>wesebulebebis winaSe<br />

valdebulebebi meanabreTa<br />

winaSe<br />

pirobiT kapitalSi<br />

monawileobis Tamasuqebi<br />

ararealizebuli<br />

samarTliani Rirebulebis<br />

mTliani uRiarebeli<br />

cvlileba<br />

48,058 48,058 - 77,318 77,318 -<br />

494,997 494,997 - 385,445 385,445 -<br />

19,143 19,143 - 19,150 19,150 -<br />

2,605 636<br />

qvemoT mocemulia meTodologia <strong>da</strong> <strong>da</strong>Svebebi im finansuri instrumentebis samarTliani<br />

Rirebulebis <strong>da</strong>sadgenad, romlebic ar aris aRricxuli finansur angariSgebaSi<br />

samarTliani RirebulebiT.<br />

aqtivebi, romelTa samarTliani Rirebuleba uaxlovdeba maT sabalanso Rirebulebas<br />

rogorc wesi, im finansuri aqtivebisa <strong>da</strong> valdebulebebis sabalanso Rirebuleba,<br />

romlebic aris likviduri an xasiaTdeba moklevadianobiT (sam Tveze naklebi),<br />

uaxlovdeba maT samarTlian Rirebulebas. es <strong>da</strong>Sveba agreTve exeba moTxovnamde<br />

depozitebs <strong>da</strong> Semnaxvel angariSebs, romelTac ar gaaCniaT raime konkretuli vadebi.<br />

fiqsirebuli <strong>da</strong> cvladi ganakveTis mqone finansuri instrumentebi<br />

kotirebuli sasesxo instrumentebisTvis samarTliani Rirebuleba ganisazRvreba<br />

kotirebuli sabazro fasiT. arakotirebuli sasesxo instrumentebis samarTliani<br />

Rirebuleba ganisazRvreba momavali fuladi nakadebis diskontirebiT analogiuri<br />

pirobebis, sakredito riskis <strong>da</strong> vadis mqone sesxis mimdinare ganakveTebis gamoyenebiT.<br />

66

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

26. aqtivebisa <strong>da</strong> valdebulebebis vadianobis analizi<br />

cxrili qvemoT gviCvenebs fuladi aqtivebisa <strong>da</strong> valdebulebebis analizs imis<strong>da</strong> mixedviT,<br />

Tu rodis aris mosalodneli maTi aRdgena an <strong>da</strong>farva.<br />

30 ivnisi 2011 (araaudirebuli) 31 dekemberi 2010<br />

erTi wlis erT welze erTi wlis erT welze<br />

sul<br />

manZilze meti<br />

manZilze meti<br />

sul<br />

fuli <strong>da</strong> fuladi saxsrebis<br />

ekvivalentebi 118,763 - 118,763 139,271 - 139,271<br />

moTxovnebi sakredito<br />

<strong>da</strong>wesebulebebis mimarT 18,886 - 18,886 7,508 - 7,508<br />

klientebze gacemuli sesxebi 172,781 71,542 244,323 116,677 42,489 159,166<br />

sainvesticio fasiani<br />

qaRaldebi:<br />

- gasayi<strong>da</strong>d arsebuli - 751 751 - 717 717<br />

- <strong>da</strong>farvis va<strong>da</strong>mde<br />

SenarCunebadi 49,781 46,100 95,881 32,340 51,520 83,860<br />

sul 360,211 118,393 478,604 295,796 94,726 390,522<br />

valdebulebebi sakredito<br />

<strong>da</strong>wesebulebebis winaSe 47,794 264 48,058 76,933 385 77,318<br />

warmoebuli finansuri<br />

instrumentebi 411 - 411 102 - 102<br />

valdebulebebi meanabreTa<br />

winaSe 483,384 11,613 494,997 370,175 15,270 385,445<br />

pirobiT kapitalSi<br />

monawileobis Tamasuqebi - 19,143 19,143 - 19,150 19,150<br />

sxva valdebulebebi 26 - 26 94 - 94<br />

sul 531,615 31,020 562,635 447,304 34,805 482,109<br />

wmin<strong>da</strong> (171,404) 87,373 (84,031) (151,508) 59,921 (91,587)<br />

ixileT SeniSvna 20 <strong>da</strong> SeniSvna 24 “riskebis marTva” jgufis sakontraqto<br />

aradiskontirebuli anazRaurebis valdebulebebisaTvis <strong>da</strong> xelmZRvanelobis ganxilvebi<br />

likvidobis riskis marTvisa <strong>da</strong> uaryofiTi likvidobis aRmofxvris Sesaxeb.<br />

27. <strong>da</strong>kavSirebul mxareTa ganmartebiTi SeniSvnebi<br />

ba<strong>ss</strong> 24-is (“<strong>da</strong>kavSirebul MmxareTa ganmartebiTi SeniSvnebi”) mixedviT, mxareebi iTvlebian<br />

<strong>da</strong>kavSirebulad im SemTxvevaSi, Tu erT mxares aqvs SesaZlebloba, gaakontrolos meore<br />

mxare, an iqonios mniSvnelovani gavlena meore mxareze finansuri Tu saoperacio<br />

ga<strong>da</strong>wyvetilebis miRebis dros. TiToeuli SesaZlo urTierTkavSiris ganxilvisas,<br />

yuradReba eqceva urTierTobis Sinaar<strong>ss</strong> <strong>da</strong> ara mxolod samarTlebriv formas.<br />

<strong>da</strong>kavSirebulma mxareebma SeiZleba ganaxorcielon iseTi operaciebi, romlebsac ar<br />

axorcieleben mxareebi, romlebic ar arian <strong>da</strong>kavSirebuli. amavdroulad, operaciebi<br />

<strong>da</strong>kavSirebul mxareebs Soris gansxvavdeba pirobebiT, garemoebebiT <strong>da</strong> TanxebiT<br />

operaciebisgan mxareebs Soris, romlebic ar arian <strong>da</strong>kavSirebuli.<br />

67

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

27. <strong>da</strong>kavSirebul mxareTa ganmartebiTi SeniSvnebi (gagrZeleba)<br />

<strong>da</strong>kavSirebul mxareTa Soris ganxorcielebuli operaciebis moculoba, naSTebi 30 ivnisis<br />

mdgomareobiT <strong>da</strong> Sesabamisi xarjebi <strong>da</strong> Semosavlebi Semdegia:<br />

mSobe<br />

li<br />

kompan<br />

ia<br />

30 ivnisi 2011 (araaudirebuli) 30 ivnisi 2010 (araaudirebuli)<br />

saerTo<br />

sawarmoebi<br />

sawarmoebi kontroli xelmZRvane mniSvnelov saerTo xelmZRvan<br />

mniSvnelova s qveS lobis<br />

ani kontrolis elobis<br />

ni gavleniT myofi ze<strong>da</strong> mSobeli gavleniT qveS myofi ze<strong>da</strong><br />

jgufze sawarmoebi rgoli kompania jgufze sawarmoebi rgoli<br />

30 ivnisis<br />

mdgomareobiT<br />

<strong>da</strong>safari saerTo<br />

sesxi - - - 307 - - 239<br />

eqvsTvian periodSi<br />

gacemuli sesxi - - - 34 - - 84<br />

sesxis <strong>da</strong>farva eqvsi<br />

Tvis manZilze - - - (102) - - (21)<br />

30 ivnisis<br />

mdgomareobiT<br />

<strong>da</strong>safari saerTo<br />

239<br />

302<br />

sesxi - - -<br />

- - -<br />

minus: gaufasurebis<br />

rezervi 30 ivnisis<br />

5<br />

6<br />

mdgomareobiT - - -<br />

- - -<br />

30 ivnisis<br />

mdgomareobiT<br />

<strong>da</strong>safari sesxi,<br />

234<br />

296<br />

wmin<strong>da</strong> - - -<br />

- - -<br />

saprocento<br />

Semosavali<br />

sesxebze - - - 2 6 - - 3<br />

sesxebis<br />

gaufasurebis<br />

<strong>da</strong>naricxi - - - 5 - - - 6<br />

depozitebi 30<br />

ivnisis<br />

mdgomareobiT - 17,784 - 177 - - - -<br />

eqvsi Tvis manZilze<br />

miRebuli<br />

depozitebi - - - 23 - 18,442 - 184<br />

eqvsi Tvis manZilze<br />

ga<strong>da</strong>xdili<br />

depozitebi - (1,119) - 170 - - - -<br />

depozitebi 30<br />

ivnisis<br />

mdgomareobiT 16,665 30 18,442 184<br />

pirobiT kapitalSi<br />

monawileobis<br />

Tamasuqebi 30<br />

ivnisis<br />

mdgomareobiT 17,815 - - - - - - -<br />

mimdinare angariSebi<br />

30 ivnisis<br />

mdgomareobiT 944 1,390 4,308 463 5,006 - 3,253<br />

saprocento xarji<br />

depozitebze 22 30 - - 19 86 - -<br />

saprocento xarji<br />

CCPN 1,325 - - - - - - -<br />

gamoSvebuli<br />

pirobiTi<br />

valdebulebebi <strong>da</strong><br />

garantiebi - - - - - - - -<br />

Semosavali<br />

gasamrjelo<strong>da</strong>n <strong>da</strong><br />

sakomisio<strong>da</strong>n - - - 1 - 21 - -<br />

sxva saoperacio<br />

xarjebi - - - 190 113<br />

68

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

27. <strong>da</strong>kavSirebul mxareTa ganmartebiTi SeniSvnebi (gagrZeleba)<br />

2011 wlis 30 ivnisis mdgomareobiT sakvanZo personalis raodenoba Seadgen<strong>da</strong> 56-s (2010 wlis 31<br />

dekemberi: 56).<br />

30 ivnisi 2011<br />

31 dekemberi<br />

2010<br />

araaudirebuli<br />

1,682 3,493<br />

xelfasebi <strong>da</strong> sxva sargebeli<br />

aqciebze <strong>da</strong>fuZnebuli kompensacia 231 927<br />

sakvanZo poziciebze myof TanamSromelTa mTliani kompensacia 1,913 4,420<br />

69

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

28. kapitalis adekvaturoba<br />

jgufi inarCunebs aqtiurad marTvad kapitalis bazas, raTa <strong>da</strong>faros saqmianobisTvis<br />

<strong>da</strong>maxasiaTebeli riskebi, agreTve gegmavs kapitalis bazis Semdgom gaumjobesebas. jgufis<br />

kapitalis adekvaturoba, sxva saSualebebTan erTad mowmdebaBseb-is mier <strong>da</strong>dgenili<br />

koeficientebiT, aseve 1998 wlis Basel Capital Accord - is mier <strong>da</strong>dgenili koeficientebiT<br />

jgufis marTvasTan mimarTebaSi.<br />

2009 wlis 19 seqtembramde jgufi ver asruleb<strong>da</strong> seb-is mier <strong>da</strong>wesebul, kapitalTan<br />

<strong>da</strong>kavSirebul moTxovnebs, magram 2009 wlis 19 seqtembers jgufma miiRo nebarTvis werili<br />

seb-isgan, romliTac igi aTavisuflebs banks kapitalTan <strong>da</strong>kavSirebuli moTxovnebisgan<br />

2012 wlis 19 seqtembramde. werilis mixedviT, arsebuli saze<strong>da</strong>mxedvelo kapitali un<strong>da</strong><br />

ganixilebodes 108,000 lariT gazrdili. aRniSnuli Tanxa un<strong>da</strong> CaiTvalos ZiriTad<br />

(pirveli rigis) kapitalad <strong>da</strong> un<strong>da</strong> Sevides win<strong>da</strong>xedulobis koeficientebSi, rac Tavis<br />

mxriv SeuzRu<strong>da</strong>vad moicavs kapitalis adekvaturobis koeficientebs. bankis kapitalis<br />

bazis gasamyareblad Sps liberTi kapitalma, romelic axal makontrolebel aqcioners<br />

warmoadgens, bankis kapitalis wilis 91.208%-is SeZenis Semdeg valdebuleba aiRo Seetana<br />

10 milioni aSS. dolaris ekvivalenti larSi bankis saaqcio kapitalSi, SeZenis TariRi<strong>da</strong>n<br />

eqvsTvian periodSi. 2009 wlis oqtomberSi Setanili Tanxebi ganTavs<strong>da</strong> bankis angariSze<br />

rogorc depozitebi, xolo 2010 wlis TebervalSi es Tanxebi aRiarebuli iqna, rogorc<br />

saaqcio kapitalis zr<strong>da</strong>, rac aRwerilia SeniSvnaSi 19. 2010 wels bankma gamouSva 18,615<br />

laris odenobis pirobiT kapitalSi monawileobis Tamasuqebi, romelTagan 95.7% SeZenil<br />

iqna Sps lberTi kapitalis mier rogorc es me-18 SeniSvnaSia aRwerili <strong>da</strong> gar<strong>da</strong>iqmneba<br />

bankis Cveulebriv aqciebad, Tu pirveli rigis kapitalis adekvaturobis koeficienti sebis<br />

moTxovnebis minimumze naklebi iqneba 2012 wlis 30 seqtembers. 2011 wlis 30 ivnisis<br />

mdgomareobiT bankma gayi<strong>da</strong> 526,410,550 Cveulebrivi acia mesame mxare investorebze, riTac<br />

bankis saaqcio kapitali gaizar<strong>da</strong> 13,154 lariT.<br />

seb-is kapitalis adekvaturobis koeficienti<br />

seb-i bankebisagan iTxovs riskiT Sewonili aqtivebis kapitalis adekvaturobis minimaluri<br />

koeficientis – 12%-is SenarCunebas, aseve riskiT Sewonili aqtivebis ZiriTadi (I rigis)<br />

kapitalis adekvaturobis minimaluri koeficientis – 8%-is SenarCunebas, rac gamoiTvleba<br />

bankis gancalkevebul finansur angariSebze <strong>da</strong>yrdnobiT, romelic momzadebulia seb-is<br />

moTxovnebis mixedviT. 2011 wlis 30 ivnisis <strong>da</strong> 2010 wlis 31 dekembris mdgomareobiT,<br />

jgufis amgvarad gaangariSebuli kapitalis adekvaturobis koeficientebi nebarTvis<br />

gauTvaliswineblad iyo Semdegi:<br />

31 dekemberi<br />

2010<br />

30 ivnisi 2011<br />

araaudirebuli<br />

25, 719 5,787<br />

ZiriTadi kapitali<br />

<strong>da</strong>matebiTi kapitali 10,930 5,787<br />

minus: gamoqviTvebi kapitali<strong>da</strong>n (1,323) (1,383)<br />

sul kapitali 35,326 10,191<br />

riskiT Sewonili aqtivebi 456,698 362,500<br />

kapitalis adekvaturobis koeficienti 7.74 % 2.81%<br />

70

<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong><br />

Sualeduri konsolidirebuli finansuri angariSgebis Tan<strong>da</strong>rTuli SeniSvnebi<br />

(aTasi lari)<br />

28. kapitalis adekvaturoba (gagrZeleba)<br />

2011 wlis 30 ivnisis <strong>da</strong> 2010 wlis 31 dekembris mdgomareobiT, jgufis amgvarad<br />

gaangariSebuli kapitalis adekvaturobis koeficientebi nebarTvis werilis<br />

gaTvaliswinebiT, rogorc es aRwerilia zemoT, iyo Semdegi:<br />

30 ivnisi 2011 31 dekemberi 2010<br />

ZiriTadi kapitali<br />

araaudirebuli<br />

25, 719 5,787<br />

Teoriuli mateba kapitalSi (I rigi) nebarTvis werilis<br />

gaTvaliswinebiT, rogorc aRwerilia zemoT<br />

108,000 108,000<br />

<strong>da</strong>matebiTi kapitali 10,930 5,787<br />

minus: gamoqviTvebi kapitali<strong>da</strong>n (1,323) (1,383)<br />

sul kapitali 143,326 118,191<br />

riskiT Sewonili aqtivebi 456,698 362,500<br />

kapitalis adekvaturobis koeficienti 31.38 % 32.60%<br />

kapitalis adekvaturobis koeficienti 1998 wlis Basel Capital Accord - is mixedviT<br />

jgufis kapitalis adekvaturobis koeficienti, romelic gaangariSebulia 1998 wlis Basel<br />

Capital Accord – is Sesabamisad, Semdgomi cvlilebebiT, rac moicavs sabazro riskebs, 2011<br />

wlis 30 ivnisis <strong>da</strong> 2010 wlis 31 dekembris mdgomareobiT Semdegia:<br />

31 dekemberi<br />

2010<br />

30 ivnisi 2011<br />

araaudirebuli<br />

29,665 15,276<br />

pirveli rigis kapitali<br />

meore rigis kapitali 27,507 15,276<br />

minus: gamoqviTvebi kapitali<strong>da</strong>n - (3,371)<br />

sul kapitali 57,172 27,181<br />

riskiT Sewonili aqtivebi 428,569 332,500<br />

pirveli rigis kapitalis adekvaturobis koeficienti 6.94% 4.59%<br />

meore rigis kapitalis adekvaturobis koeficienti 13, 37% 8.17%<br />

savaraudo hipoTezuri pirveli rigis kapitalis maCvenebeli (pirobiT<br />

kapitalSi monawileobis Tamasuqebis (18,615 lari) Cveulebriv aqciebad<br />

gar<strong>da</strong>qmna <strong>da</strong> Sedegad pirveli rigis kapitalis zr<strong>da</strong>) 11.29% 10.19%<br />

savaraudo hipoTezuri meore rigis kapitalis maCvenebeli (<strong>da</strong>matebiT<br />

xelmisawvdomi meore rigis kapitalis CaTvliT (11,307 lari), romelic<br />

CarTul un<strong>da</strong> iqnas meore rigis kapitalSi pirobiT kapitalSi<br />

monawileobis Tamasuqebad gar<strong>da</strong>qmnisas) 17.73% 17.17%<br />

29. angariSgebis TariRis Semdgomi movlenebi<br />

2011 wlis 27 ivli<strong>ss</strong> jgufis mier mox<strong>da</strong> 2,179 gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldis<br />

gayidva “viz”-is aqciebisa, jamur safasurad 300 lari.<br />

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