<strong>ss</strong> liberTi <strong>banki</strong> da Svilobili kompaniebi2009 wlis konsolidirebuli finansuri angariSgeba(aTasi lari)3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)cvlilebebi saaRricxvo politikaSi (gagrZeleba)faisk 15 “uZravi qonebis mSeneblobis xelSekrulebebi”faisk interpretacia 15 gamoica 2008 wlis ivlisSi da retrospeqtiulad exeba 2009 wlis 1 ianvars da misSemdgom dawyebul wliur periodebs. faisk 15 gawers rodis da ra saxiT unda moxdes uZravi qonebisgayidvasTan dakavSirebuli Semosavlisa da Sesabamisi xarjebis aRiareba, Tu xelSekruleba developersada myidvels Soris miRweulia mSeneblobis dasrulebamde periodSi. interpretacia aseve gawersinstruqciebs Tu rogor unda ganisazRvros xelSekruleba ba<strong>ss</strong> 11-is “samSeneblo kontraqtebi” an ba<strong>ss</strong>18-is “amonagebi” Sesabamisad da cvlis mimdinare instruqcias uZrav qonebasTan dakavSirebiT ba<strong>ss</strong> 18-isdanarTSi. aRniSnul interpretacias jgufis finansur angariSgebaze gavlena ar mouxdenia.faisk 16 “ucxour operaciaSi wminda investiciis hejireba”faisk 16-is interpretacia gamoica 2008 wlis ivlisSi da exeba 2008 wlis 1 oqtombers da mis Semdgomdawyebul wliur periodebs. aRniSnuli interpretacia gawers ucxouri valutis riskis, romelishejirebac unda moxdes wminda investiciis hejirebis operaciaSi, identificirebis instruqciebs, aRwershejirebis instrumentis adgils jgufSi da imas, Tu rogor unda gansazRvros sawarmom savalutomogebis an zaralis Tanxa, romelic exeba rogorc wminda investicias, aseve hejirebis instruments,romelic uqmdeba wminda investiciasTan erTad. interpretacias ar mouxdenia gavlena jgufis finansurangariSgebaze.faisk 9-is – “CarTuli derivativebis gadafaseba” - cvlilebebicvlilebebis Tanaxmad hibriduli finansuri aqtivis samarTliani RirebulebiT mogebaSi an zaralSiasaxviT arsebuli finansuri aqtividan reklasifikaciisas, sawarmoebs moeTxovebaT Seafason,ganacalkevon Tu ara CarTuli derivativi ZiriTadi kontraqtisagan. aseTi Sefaseba unda ganxorcielde<strong>ss</strong>awarmos kontraqtis mxared miRebasa da kontraqtis nebismieri saxis cvlilebas Soris, romelickontraqtis fulad nakadebs mniSvnelovnad cvlis, ugvianesi TariRiT. cvlilebebi exeba 2009 wlis 30ivnisiT dasrulebul an mis Semdgom wliur periodebs. cvlilebis miRebas ar mouxdenia arsebiTigavlena jgufis finansur angariSgebaze, vinaidan ar momxdara im instrumentebis reklasifikacia,romlebic moicaven CarTul derivativebs.faisk 18 klientebisgan miRebuli aqtivebis gadacemafaisk 18 gamoica 2009 wlis ianvarSi da ZalaSi Sedis klientebisgan 2009 wlis 1 ivli<strong>ss</strong> an mis SemdgommiRebuli aqtivebis gadacemasTan mimarTebaSi. daSvebulia aseve ufro adreuli miRebac maSin, rodesacSefaseba miRebulia gadacemis TariRisaTvis. interpretacia retrospeqtiuli xasiaTisaa. faisk 18ganmartavs im xelSekrulebis aRricxvis wesebs, romliTac sawarmo klientisgan miiRebs ZiriTadsaSualebas, romelic Semdgom unda gamoiyenos klientis qselSi CarTvis mizniT, an mianiWos klientsuwyveti wvdoma produqciasa Tu momsaxurebasTan, an orive SemTxvevaSi. aRniSnul interpretacias armouxdenia gavlena jgufis finansur mdgomareobasa Tu saqmianobaze, vinaidan jgufs ar gadauciaklientebisgan miRebuli aqtivebi.Svilobili kompaniebiSvilobili kompaniebi, anu is kompaniebi romlebSic jgufs gaaCnia xmis uflebebis naxevarze meti wilian sxvagvarad aqvs ufleba ganaxorcielos maTi operaciebis kontroli, konsolidirebulia. Svilobilikompaniebi konsolidirebulia jgufisaTvis kontrolis gadacemis TariRidan da ZalaSia kontrolisvadis amowurvamde. jgufis kompaniebs Soris Catarebuli yvela Sida operacia, naSTebi daararealizebuli mogeba jgufis Sida operaciebTan mTlianad iqviTeba; ararealizebuli zaraliciqviTeba, garda im SemTxvevebisa, rodesac arsebobs gadacemuli aqtivis gaufasurebis safuZveli.saWiroebisamebr Svilobili kompaniebis saaRricxvo politika Secvlilia da SesabamisobaSia moyvanilijgufis politikasTan.Svilobili kompaniebis Sesyidvajgufis mier Svilobili kompaniebis Sesyidvisas gamoyenebulia buRaltruli aRricxvis SesyidvaTameTodi. SeZenili amocnobadi aqtivebi da Serwymisas arsebuli valdebulebebi da pirobiTivaldebulebebi Tavdapirvelad aRiricxeba samarTliani RirebulebiT Sesyidvis TariRisaTvis,umciresobis wilis moculobis miuxedavad.Sesyidvis safasuris metoba jgufis wilze amocnobadi aqtivebis, valdebulebebisa da pirobiTivaldebulebebis wminda samarTlian RirebulebaSi aRiricxeba rogorc gudvili. Tu Svilobili kompaniisSesyidvis Rirebuleba naklebia jgufis wilze amocnobadi aqtivebis, valdebulebebisa da pirobiTivaldebulebebis wminda samarTlian RirebulebaSi, sxvaoba pirdapir aRiricxeba konsolidirebul mogebazaralisangariSgebaSi.11
<strong>ss</strong> liberTi <strong>banki</strong> da Svilobili kompaniebi2009 wlis konsolidirebuli finansuri angariSgeba(aTasi lari)3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)Svilobili kompaniebi (gagrZeleba)umciresobis wili warmoadgens wils Svilobil kompaniaSi, romelsac ar flobs jgufi. umciresobiswili sabalanso angariSgebis Sedgenis TariRisaTvis warmoadgens umciresobis wils Svilobilikompaniis amocnobadi aqtivebis, valdebulebebisa da pirobiTi valdebulebebis wminda samarTlianRirebulebaSi Sesyidvis TariRisaTvis da umciresobis wils kapitalSi Sesyidvis TariRis Semdgom.umciresobis wili CarTulia kapitalSi.umciresobis wilis zarali ar aRemateba umciresobis wils Svilobili kompaniis kapitalSi, garda imSemTxvevisa, rodesac arsebobs umciresobis valdebuleba dafaros zarali. yvela aseTi zaraliganekuTvneba jgufs.Svilobil kompaniebSi kuTvnili wilis zrdasxvaoba Sesyidul Svilobil kompaniebSi wilebTan dakavSirebuli wminda aqtivebis sabalansoRirebulebasa da kuTvnili wilebis zrdis TariRisaTvis amgvari zrdisaTvis gacemul anazRaurebasSoris iricxeba an kreditdeba akumulirebul zaralze.saerTo kontrolis qveS arsebuli mxarisgan Svilobili kompaniis SeZenasaerTo kontrolis qveS arsebuli mxarisgan Svilobili kompaniis SeZena unda aRiricxos interesTagaerTianebis meTodiT.saerTo kontrolis safuZvelze Svilobili kompaniisgan gadacemuli aqtivebi da valdebulebebi amkonsolidirebul finansur angariSgebaSi aRiricxeba gadacemis dRisTvis gadamcemi kompaniis(winamorbedi) balansze arsebuli RirebulebiT. kuTvnili gudvili, romelic dakavSiurebuli iyowinamorbedis mier Tavdapirvel SesyidvasTan aseve aRiricxeba am konsolidirebul finansurangariSgebaSi. nebismier sxvaoba wminda aqtivebis jamur sabalanso Rirebulebasa, maT Soriswinamorbedis gudvili, da gadaxdil Tanxas Soris am konsolidirebul finansur angariSgebaSiaRiricxeba, rogorc aqcionerTa kapitalis koreqtireba.aRnisnuli konolidirebuli finansuri angariSgebis, Sesabamisi Tanxebis CaTvliT, warmodgena undamoxdes iseve, rogorc moxdeboda jgufs rom Seesyida Svilobili kompania im dRes, rodesac misiSesyidva moxda Tavdapirvelad winamorbedis mier.investiciebi mokavSire sawarmoebSipartniorebi warmoadgenen kompaniebs, romelSic jgufi zogadad flobs saarCevno xmis uflebebs 20%-dan50%-mde, an sxvagvarad aqvs unari ganaxorcielos mniSvnelovani zemoqmedeba, magram romelsac is arakontrolebs an sxva pirTan erTad akontrolebs.investiciebi mokavSire sawarmoebSi angariSdeba kapitalis meTodiT da Tavdapirvelad aisaxebaTviTRirebulebiT, gudvilis CaTvliT. Sesabamisi cvlilebebi sabalanso RirebulebaSi asaxavs mokavSiresawarmoSi wminda aqtivebSi jgufis wilSi Sesyidvis Semdgom cvlilebebs. mokavSire sawarmoebis mogebazaralSijgufis wili aisaxeba konsolidirebul mogeba-zaralis uwyisSi, xolo rezervebSi misigadaadgilebis wili aisaxeba kapitalSi. Tumca, rodesac jgufis zaralis wili mokavSire sawarmoskapitalSi Tanabaria an aRemateba mis wils mokavSire sawarmos kapitalSi, jgufi ar asaxavs Semdgomdanakargebs, Tu jgufi valdebuli ar aris Semdgomi gadaxdebis ganxorcielebaze mokavSire sawarmosmimarT, an mokavSire sawarmos saxeliT.gaunawilebeli mogeba jgufsa da mis mokavSire sawarmoebs Soris nawarmoeb tranzaqciebze uqmdebamokavSire sawarmoTa kapitalSi jgufis wilis moculobis Sesabamisad. gaunawilebeli danakargebi aseveuqmdeba Tu tranzaqciiT uzrunvel<strong>yofili</strong> ar aris gadacemuli aqtivis gaufasurebis mtkicebuleba.finansuri aqtivebiTavdapirveli aRiarebafinansuri aqtivebi ba<strong>ss</strong> 39-is farglebSi klasificirdeba rogorc finansuri aqtivebi samarTlianiRirebulebiT mogeba-zaralis angariSgebis gavliT., sesxebi da debitoruli davalianebebi, vadisamowurvamde SenarCnebuli investiciebi an gasayidad xelmisawvdomi aqtivebi, garemoebis mixedviT.rodesac finansuri aqtivebis aRiareba xdeba Tavdapirvelad, isini fasdeba samarTliani RirebulebismixedviT, plus, rodesac investiciebi asaxuli ar aris samarTliani RirebulebiT mogebis-zaralisangariSgebis gavliT, uSualod dakavSirebuli saoperacio xarjebi. jgufi gansazRvravs misi finansuriaqtivebis klasifikacias Tavdapirveli aRiarebis safuZvelze.12