yofili ss saqarTvelos saxalxo banki
yofili ss saqarTvelos saxalxo banki
yofili ss saqarTvelos saxalxo banki
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<strong>ss</strong> liberTi <strong>banki</strong> da Svilobili kompaniebi2009 wlis konsolidirebuli finansuri angariSgeba(aTasi lari)3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)cvlilebebi saaRricxvo politikaSifa<strong>ss</strong> 7 finansuri instrumentebi2009 wlis martSi gamoica fa<strong>ss</strong> 7-is Sesworebebi realuri Rirebulebis da likvidurobis ganmartebebisgasaumjobeseblad. realur RirebulebasTan dakavSirebuli Sesworebebi moiTxovs realuri Rirebulebismocemas ganmarTebebSi sami donis ierarqiiT, klasebis mixedviT yvela realuri RirebulebiT aRiarebulifinansuri instrumentisaTvis. Sesworebebi aseve moiTxovs ierarqiis doneebs Soris cvlilebebis asaxvasada realuri RirebulebiT asaxuli mesame donis ierarqiasTan dakavSirebul detalur ganmartebas.damatebiT, Sesworebebi cvlis likvidurobis ganmartebebSi mocemis moTxovnebs warmoebulinstrumentebTan dakavSirebul garigebebsa da likvidurobis marTvisTvis gamoyenebuli aqtivebisaTvis.Sesadarisi informacia aisaxa ganmartebebSi..ba<strong>ss</strong> 23 sesxiT sargeblobasTan dakavSirebuli danaxarjebi (Sesworebuli)koreqtirebuli ba<strong>ss</strong> 23, sesxiT sargeblobasTan dakavSirebuli danaxarjebi, gamoica 2007 wlis martSi daZalaSi Sevida 2009 wlis 1 ianvris da Semdgomi finansuri periodebisaTvis. standarti SeswordaimisaTvis, rom moiTxovos sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia maSin,rodesac amgvari danaxarjebi dakavSirebulia gansakuTrebul aqtivTan. gansakuTrebuli aqtivi iseTiaqtivia, romlis gamoyenebisTvis an realizaciisTvis mosamzadeblad drois garkveuli periodimoiTxoveba. gardamavali moTxovnebis Sesabamisad, jgufma miiRo standarti samomavlo cvlilebis saxiT.a<strong>ss</strong>et gamoyenebas gavlena ar mouxdenia jgufis finansur angariSgebaze.bas 24 dakavSirebul mxareTa ganmartebiTi SeniSvnebi (Sesworebuli)2009 wlis noemberSi gamouSvebuli Sesworebuli ba<strong>ss</strong> 24 amartivebs ganmartebiTi SeniSvnebis moTxovneb<strong>ss</strong>amTavrobo organizaciebTan dakavSirebuli sawarmoebisaTvis da ganmartavs dakavSirebuli mxarisgansazRvrebas. wina periodSi, sawarmo, romelic eqvemdebareboda samTavrobo organoebis konrols anganicdida mniSvnelovan gavlenas maTi mxridan, valdebuli iyo warmoedgina informacia yvelaoperaciaze analogiuri kontrolis qveS myof sxva sawarmoebTan. koreqtirebuli standarti moiTxovsamgvari operaciebis ganmartebas mxolod im SemTxvevaSi, Tu isini arsebiTia calkeulad an erToblivad.koreqtirebuli ba<strong>ss</strong> 24 ZalaSia 2011 wlis 1 ianvris Semdgomi wliuri periodebisaTvis. dasaSvebia ufroadreuli miRebac. jgufma gadawyvita Sesworebuli ba<strong>ss</strong> 24-is gamoyeneba adreuli periodidan, kerZod2009 wlis 1 ianvridan.ba<strong>ss</strong> 32-is - “finansuri instrumentebi: wardgena” da ba<strong>ss</strong> 1-is – “finansuri angariSgebis wardgena”cvlilebebi – winaswari dafarvis pirobiT gamoSvebuli finansuri instrumentebi da likvidaciisaswarmoSobili valdebulebebisaRniSnuli cvlilebebi gamouSves 2008 wlis TebervalSi da ZalaSi Sevida 2009 wlis 1 ianvris daSemdgomi wliuri periodebisaTvis. cvlilebebi moiTxovs winaswari dafarvis pirobiT gamoSvebulifinansuri instrumentebis, romelTa amoqmedebis Sedegad SesaZlebelia sawarmoSi wilis mopoveba,kapitalad klasificirebas, Tu isini akmayofileben garkveul pirobebs. aRniSnul cvlilebebs jgufzegavlena ar mouxdenia.fa<strong>ss</strong> 2-is “wilobrivi gadaxda” cvlilebebi - ZalaSi Sesvlis pirobebi da gauqmebafa<strong>ss</strong> 2-is cvlilebebi gamouSves 2008 wlis ianvarSi da ZalaSi Sevida 2009 wlis 1 ianvris da SemdgomiperiodebisaTvis. aRniSnuli cvlilebebi gawers ZalaSi Sesvlis da miRebuli safasuris aRricxvispirobebs, romelic uqmdeba ZalaSi Sesvlis pirobebis daukmayofileblobis gamo. aRniSnul cvlilebasbankze gavlena ar mouxdenia.fa<strong>ss</strong> 8 “saoperacio segmentebi”fa<strong>ss</strong> 8 ZalaSi Sevida 2009 wlis 1 ianvris da Semdgomi periodebisaTvis. aRniSnuli standartiTmoiTxoveba informaciis wardgena jgufis saoperacio segmentebis Taobaze da cvlis moTxovnas jgufispirveladi (biznes) da meoradi (geografiuli) saangariSgebo segmentebis gansazRvris Taobaze. aRniSnulistandartis miRebas jgufis finansur mdgomareobasa Tu saqmianobaze gavlena ar mouxdenia. jgufmagansazRvra, rom saoperacio segmentebi analogiuria biznes segmentebisa, romelic ganisazRvra winaperiodSi ba<strong>ss</strong> 14-is “angariSgebis wardgena segmentebis mixedviT” Sesabamisad.faisk 13 “klientebis loialobis programebi”faisk interpretacia 13 gamoiSva 2007 wlis ivnisSi da ZalaSi Sevida 2008 wlis 1 ianvrisa da Semdgomiwliuri periodebisaTvis. interpretacia moiTxovs klientebis loialobasTan dakavSirebuli kreditebisaRricxvas Sesabamisi savaWro operaciis calkeul komponentad da miRebuli safasuris samarTlianiRirebulebis nawilis ganawilebas kreditebze da gadavadebas kreditis dafarvis periodze. aRniSnulinterpretacias jgufis finansur angariSgebaze gavlena ar mouxdenia, amgvari sqemis ararsebobis gamo.10
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