winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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xolo im sawarmoSi, romlis wilis (aqciebis) 20 procentze metipir<strong>da</strong>pir an arapir<strong>da</strong>pir ekuTvnis mogebis ga<strong>da</strong>saxadisaganganTavisuflebul iuridiul pirebs, gamosaqviTi procentebis Tanxa arun<strong>da</strong> aRematebodes ga<strong>da</strong>mxdelis mier procentis saxiT miRebulinebismieri Semosavlisa <strong>da</strong> neba<strong>da</strong>rTuli gamoqviTvebiT (procentebisgamoqviTvebis gar<strong>da</strong>) Semcirebuli erToblivi Semosavlebis Tanxebisjamis 50 procents. (magaliTi: sawarmoSi 25 % ekuTvnis kavSirs, romelicar eweva ekonomikur saqmianobas. saga<strong>da</strong>saxado wlis ganmavlobaSisawarmos mier miRebuli erToblivi Semosavali (procentebiT miRebuliSemosavlis gar<strong>da</strong>) Seadgens 500 000 lars. <strong>da</strong>Svebuli gamoqviTvebi(kreditisaTvis ga<strong>da</strong>xdili procentebis gareSe) 140 000 laria.procentebiT miRebuli Semosavali Seadgens 50 000 laris, xolozemoaRniSnuli 24 %-is gaTvaliswinebiT kreditisaTvis ga<strong>da</strong>xdiliprocentebi Seadgens 220 000 lars. am pirobi<strong>da</strong>n gamomdinare sawarmoskreditisTvis ga<strong>da</strong>xdili procentebis saxiT SeuZlia gamoqviTosmxolod 200 000 lari [(50 000 + 500 000 – 150 000) x 50%].ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs gamoqviTos realizebulsaqonelTan <strong>da</strong> momsaxurebasTan <strong>da</strong>kavSirebuli uimedo valebi, romelTamixedviT misaRebi Semosavlebi wina saangariSo periodebSi Setanili iyoekonomikuri saqmianobiT miRebul erTobliv SemosavalSi.‣ uimedo valebis gamoqviTva <strong>da</strong>iSveba mxolod im SemTxvevaSi, Tu<strong>da</strong>valianeba Camowerilia <strong>da</strong> asaxulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissabuRaltro angariSgebaSi.iuridiul pirs, romelic sa<strong>da</strong>zRvevo saqmianobas eweva, ufleba aqvssarezervo fondebSi ga<strong>da</strong>ricxuli Tanxa gamoqviTos saqarTveloskanonmdeblobiT <strong>da</strong>dgenili normebiT. bankebi sesxebis SesaZlo<strong>da</strong>nakargebis rezervebis gamoqviTvas axdenen saeWvo valebis rezervebisSeqmnis Sesaxeb saqarTvelos erovnuli bankis mier <strong>da</strong>dgenili wesiT.gamoqviTvas eqvemdebareba aseve erToblivi Semosavlis miRebasTan<strong>da</strong>kavSirebuli samecniero-kvleviTi, saproeqto <strong>da</strong> sacdelsakonstruqtoromomsaxurebis xarjebi, gar<strong>da</strong> ZiriTad saSualebaTaSeZenis, <strong>da</strong>dgmisa <strong>da</strong> sxva kapitalizebadi xarjebisa.saamortizacio anaricxebiekonomikuri saqmianobisTvis gamoyenebul ZiriTad saSualebaTasaamortizacio anaricxebi gamoiqviTeba qvemoT CamoTvlili pirobebismixedviT.amortizacia ar ericxeba miwas, xelovnebis nimuSebs, samuzeumoeqsponatebs, istoriuli mniSvnelobis mqone obieqtebs (gar<strong>da</strong> Senobanagebobebisa),muSa <strong>da</strong> produqtiul pirutyvs <strong>da</strong> sxva araamortizeba<strong>da</strong>qtivebs. amasTan, amortizacia ar ericxeba 1 000 laramde Rirebulebis74
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