yofili ss saqarTvelos saxalxo banki

ss liberTi banki da Svilobili kompaniebi2009 wlis konsolidirebuli finansuri angariSgeba(aTasi lari)3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)finansuri aqtivebi (gagrZeleba)aRiarebis TariRifinansuri aqtivebis nasyidobis aRiareba xorcieldeba savaWro dRes, e.i. TariRiT, rodesac jgufiaxorcielebs aqtivis gayidvas an Sesyidvas. nasyidoba warmoadgens finansuri aqtivebis yidvas angayidvas, romelic moiTxovs aqtivebis gadacemas bazarze debulebebis an konvenciebis safuZvelzesayovelTaod dadgenili periodis ganmavlobaSi.dafarvis vadamde SenarCunebuli investiciebiara-derivatiuli finansuri aqtivebi fiqsirebuli an gansazRvradi gadaxdebiT da dadgenili vadiTklasificirdeba, rogorc dafarvis vadamde SenarCunebuli, rodesac jgufs aqvs dadebiTi ganzraxva daunari SeinarCunos isini vadis amowurvamde. investiciebi, romelTa flobac dagegmilia ganusazRvreliperiodiT, gaTvaliswinebuli ar aris am klasifikaciaSi. dafarvis vadamde SenarCunebuli investiciebiSesabamisad fasdeba amortizirebuli RirebulebiT. mogeba da zarali aisaxeba konsolidirebul mogebazaralisuwyisSi, rodesac investiciebi ufasurdeba iseve, rogor amortizaciis procesSi.sesxebi da debitoruli davalianebebisesxebi da debitoruli davalianebebi ara-derivatiuli finansuri aqtivebia fiqsirebuli angansazRvradi gadaxdebiT, romelic ar kotirdeba aqtiur bazarze. isini ar formdeba dauyovnebeli anmokle vadaSi gadayidvis ganzraxviT da ar klasificirdeba, rogorc savaWro fasiani qaRaldebi an arganisazRvreba, rogorc gasayidad xelmisawvdomi fasiani qaRaldebi. amgvari aqtivebi amortizirebuliRirebulebis matarebelia efeqturi saprocento meTodis gamoyenebiT. mogeba da zarali aisaxebakonsolidirebuli mogeba-zaralis angariSgebaSi, sesxebisa da debitoruli davalianebebis aRiarebisgauqmebis an gaufasurebis, iseve rogorc amortizaciis dros.gasayidad arsebuli finansuri aqtivebigasayidad arsebuli aqtivebi aris is ara-derivatiuli finansuri aqtivebi, romlebic gankuTvniliagasayidad an ar klasificirdeba arcerT zemoT mocemul kategoriaSi. Tavdapirveli aRiarebis Semdeg,gasayidad arsebuli finansuri aqtivebi fasdeba samarTliani RirebulebiT gaunawilebeli mogebiT anzaraliT, romelic aRiarebulia, rogorc kapitalis calkeuli komponenti manam, sanam investirebisaRiareba gauqmdeba an sanam investireba ganisazRvreba gaufasurebulad, romel drosac kumulatiurimogeba an zarali, romelic adre asaxuli iyo kapitalSi reklasificirdeba konsolidirebul mogebazaralisuwyisSi. Tumca, efeqturi saprocento meTodis gamoyenebiT daangariSebuli procenti aisaxebakonsolidirebul mogeba-zaralis uwyisSi.samarTliani Rirebulebis gansazRvrafinansur bazarze gasayidad arsebuli investiciebis samarTliani Rirebuleba ganisazRvreba kotirebulisabazro fasdadebiT balansis Sedgenis TariRisaTvis an dileris mier SeTavazebuli fasiT(SeTavazebuli fasi grZel poziciaze da moTxovnili fasi mokle poziciaze), tranzaqciis xarjisgamoklebis gareSe.yvela sxva finansuri instrumentebisTvis, romelTa sabazro pirobebTan Sedarebac ver xerxdeba,samarTliani Rirebuleba ganisazRvreba Sefasebis meTodis gamoyenebiT. amgvari Sefasebis meTodi moicavsdRevandeli RirebulebiT Sefasebis meTods, Sedarebas msgavs instrumentebTan, romelTaTvisacgansazRvrulia sabazro Rirebuleba da Sefasebis sxva relevantur meTodebs.gaqviTvafinansuri aqtivebisa da valdebulebebis gaqviTva da maTi wminda TanxiT konsolidirebul finansurimdgomareobis angariSgebaSi aRricxva xdeba maSin, rodesac arsebobs Sesabamisi Tanxebis gaqviTvisiuridiuli ufleba da maTi wminda saxiT dafarvis ganzraxva, an ganzraxva, moxdes aqtivis realizaciada valdebulebis myisieri dafarva. rogorc wesi aRniSnuli ar exeba urTierTCaTvlis xelSekrulebebsda dakavSirebuli aqtivebi da valdebulebebi warmodgenilia finansuri mdgomareobis konsolidirebulangariSgebaSi.fuli da fulis eqvivalentebifuli da fulis eqvivalentebi Sedgeba naRdi fulis, moTxovnebis erovnuli bankisadmi, (savaldebulorezervebis gamoklebiT) da sakredito dawesebulebebisadmi moTxovnebisagan, romelTac gaaCniaTgamocemidan 90 dRis vada da Tavisufalni arian sakontraqto valdebulebebisagan.13