yofili ss saqarTvelos saxalxo banki

ss liberTi banki da Svilobili kompaniebi2009 wlis konsolidirebuli finansuri angariSgeba(aTasi lari)3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)moTxovnebi sakredito institutebis mimarTCveulebrivi saqmianobis farglebSi, jgufi sxvadasxva periodis ganmavlobaSi inarCunebs avansebsa Tudepozitebs sxva bankebSi. Tavdapirvelad sakredito institutebis mimarT moTxovnebis aRiareba xdebasamarTliani RirebulebiT. moTxovnebi sakredito institutebis mimarT SemdgomSi fasdebaamortizirebuli RirebulebiT, efeqturi saprocento meTodis gamoyenebiT. sakredito institutebismimarT moTxovnebis Tanxa aisaxeba gaufasurebis rezervis gamoklebiT.nasesxebi saxsrebigamoSvebuli finansuri instrumentebi an maTi komponentebi klasificirebulia rogorc valdebulebebi,rodesac sakontraqto garigebebis Sedegad jgufs warmoeSoba fuladi an finansuri aqtivis gadacemisvaldebuleba mflobelis winaSe, an rodesac jgufi awarmoebs gacvliT operaciebs sakuTari kapitalisinstrumentebiT. amgvari instrumentebi moicaven valdebulebebs erovnuli bankisa da mTavrobis mimarT,sakredito dawesebulebebis mimarT, meanabreebis mimarT da sxva nasesxeb saxsrebsa. TavdapirveliaRiarebis Semdgom, sesxebis Sefaseba xdeba amortizebuli RirebulebiT, efeqturi saprocento ganakveTisgamoyenebiT. mogebisa da zaralis aRiareba konsolidirebul mogeba-zaralis angariSgebaSi xdebavaldebulebis Camowerisas, agreTve cveTis procesSi.Tu jgufi Seisyidis sakuTar sesxs, mas amoiReben finansuri mdgomareobis konsolidirebuliangariSgebidan, xolo sxvaoba valdebulebis sabalanso Rirebulebasa da gadaxdil safasurs aRiardebakonsolidirebul mogeba-zaralis angariSgebaSi.ijarai. finansuri – jgufi rogorc moijarejgufi finansur ijaras finansuri mdgomareobis konsolidirebul angariSgebaSi asaxavs rogorc aqtivsda valdebulebas ijaris vadis dawyebis TariRidan ijariT miRebuli qonebis samarTliani RirebulebisTanxiT, an minimaluri saijaro gadasaxdelebis dRevandeli Rirebulebis TanxiT, Tu es ukanaskneliufro naklebia. minimaluri saijaro gadasaxdelebis dRevandeli Rirebulebis daangariSebisasdiskontirebis gamoyenebuli faqtori aris ijariT gaTvaliswinebuli saprocento ganakveTi, rodesacmisi gansazRvra praqtikulia; winaaRmdeg SemTxvevaSi gamoiyeneba jgufis sesxebze arsebuli saprocentoganakveTi. Tavdapirveli pirdapiri xarjebi Seitaneba rogorc aqtivis nawili. saijaro gadasaxdelebiganawilebulia finansur xarjsa da gadasaxdeli valdebulebis Semcirebas Soris. finansuri xarjigadanawilebulia periodebze ijaris vadis ganmavlobaSi ise, rom TiToeuli periodisTvis valdebulebissabalanso naSTze daericxos ucvleli saprocento ganakveTi.moijaris mier finansuri ijarisTvis Sesrulebul saqmianobaze gaweuli xarjebi Seitaneba rogorcaqtivebSi aRiarebuli ijaris Tanxis nawili.ii.saoperacio – jgufi rogorc moijareaqtivebis ijara, romlis safuZvelzec meijaris mier efeqturad aris SenarCunebuli sakuTrebis riskebida anazRaurebebi, klasificirdeba, rogorc saoperacio ijara. ijaris gadasaxdelebis aRiarebaxarjebad saoperacio ijaris farglebSi xdeba wrfivi meTodiT ijaris vadis ganmavlobaSi da Seitanebasxva saoperacio xarjebSi.iii.saoperacio – jgufi rogorc meijarejgufi saoperacio ijaris aqtivebs warmoadgens konsolidirebul balansSi aqtivebis formis mixedviT.saoperacio ijaridan saijaro Semosavlis aRiareba konsolidirebul mogeba-zaralis uwyisSi xdebawrfivi meTodis safuZvelze, ijaris vadis ganmavlobaSi, rogorc sxva Semosavali. moijarisaTvismicemuli waxalisebebi dagrovili Rirebulebis aRiareba xdeba, rogorc saijaro Semosavlis Semcirebawrfivi meTodis gamoyenebiT ijaris vadis ganmavlobaSi. Tavdapirveli pirdapiri xarji, romelicwarmoiqmneba specialurad saoperacio ijaridan Semosavlebis gamomuSavebisaTvis emateba ijariTgacemuli aqtivebis sabalanso Rirebulebas.finansuri aqtivebis gaufasurebajgufi saangariSgebo TariRiT asaxavs finansuri aqtivebisa Tu finansuri aqtivebis jgufisgaufasurebas. finansuri aqtivi Tu finansuri aqtivebis jgufi gaufasurebulad miiCneva maSin damxolod maSin, Tu arsebobs raime faqtis (faqtebis) Sedegad gamowveuli gaufasurebis obieqturisafuZveli, romelsac (romelTac) adgili hqonda aqtivis Tavdapirveli aRiarebis Semdgom (warmoSobili“zaralis faqti”) da zaralis faqts (faqtebs) gavlena aqvs finansuri aqtivisa Tu finansuri aqtivebisjgufis savaraudo samomavlo fulad nakadebze, romelTa sarwmunod gansazRvrac SesaZlebelia.14