yofili ss saqarTvelos saxalxo banki

ss liberTi banki da Svilobili kompaniebi2009 wlis konsolidirebuli finansuri angariSgeba(aTasi lari)3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)sadazRvevo valdebulebebi (gagrZeleba)valdebulebis adekvaturobis testiyovel saangariSo dRes tardeba valdebulebis adekvaturobis testi, raTa uzrunvelyon gamoumuSavebelipremiebis adekvaturoba dakavSirebuli gadavadebuli SeZenis xarjebis gamoklebiT. testis Catarebisas,gamoiyeneba mimdinare saukeTeso Sefaseba momavali sakontraqto fuladi saxsrebis moZraobis,moTxovnebis regulirebisa da politikis administraciuli xarjebi iseve, rogorc sainvesticioSemosavali aqtivebidan, romlebic amagrebs amgvar valdebulebebs. nebismieri ara-adekvaturobadauyovnebliv aRiricxeba konsolidirebuli mogeba-zaralis uwyisSi amouwuravi riskis rezervisCamoyalibebiT.gadasaxadebimimdinare mogebis gadasaxadis gaangariSeba xdeba saqarTvelos kanonmdeblobis Sesabamisad. iswarmoadgens mimdinare da gadavadebuli sagadasaxado xarjis jams.gadavadebuli sagadasaxado aqtivebisa da valdebulebebis daangariSeba xdeba mimdinare sxvaobebTanmimarTebaSi valdebulebaTa meTodis gamoyenebiT. gadavadebuli mogebis gadasaxadebi gaTvaliswinebuliayvela droebiT sxvaobaze, romelic warmoiSoba aqtivebisa da valdebulebebis sagadasaxado dasabegrsafuZvelsa da maT sabalanso Rirebulebas Soris finansuri angariSgebis miznebisaTvis, garda imSemTxvevisa, rodesac gadavadebuli mogebis gadasaxadi warmoiSoba gudvilis Tavdapirveli aRiarebidanan aqtividan an valdebulebidan im operaciaSi, romelic ar aris sawarmoTa gaerTianeba da operaciisTariRisaTvis gavlenas ar axdens saaRricxvo mogebasa Tu dasabegr mogeba-zaralze.gadavadebuli sagadasaxado aqtivi aisaxeba im pirobiT, Tu arsebobs albaToba dasabegri mogebisa,romliTac SesaZlebeli iqneba droebiTi gamoqviTvadi sxvaobebis dafarva. gadavadebuli sagadasaxadoaqtivebi da valdebulebebi aRiricxeba sagadasaxado ganakveTebiT, romelTa gamoyenebac mosalodneliaaqtivis realizaciisa da valdebulebis dafarvis periodSi im ganakveTebze dayrdnobiT, romlebicdadginda saangariSo dRes.gadavadebuli mogebis gadasaxadi warmodgenilia droebiT sxvaobebze, romlebic warmoiSobainvesticiebidan Svilobil kompaniebSi, mokavSire sawarmoebsa da erTobliv sawarmoebSi, garda imSemTxvevisa, rodesac SesaZloa gakontrolebul iqnas droebiTi sxvaobis Sebrunebis dro da axlomomavalSi Sebruneba ar aris mosalodneli.saqarTveloSi agreTve moqmedebs sxvadasxva saoperacio gadasaxadi, romelic gavlenas axdens jgufissaqmianobaze. es gadasaxadebi CarTulia sxva saoperacio xarjebSi.ZiriTadi saSualebebiZiriTadi saSualebebi aRricxulia sabalanso RirebulebiT garda yoveldRiuri momsaxurebis xarjebisa;minus dagrovili cveTa da dagrovili gaufasurebis moculoba. amgvari Tanxa moicavs ZiriTadisaSualebebis nawilis Canacvlebis Rirebulebas, rodesac xarji warmoiSoba Tu aRiarebis kriteriumebidaculia.ZiriTadi saSualebebis sabalanso Rirebulebis gadaxedva xdeba gadafasebasTan mimarTebaSi, rodesacmovlenebi an garemoebaTa cvlilebebi mianiSneben, rom sabalanso Rirebulebis aRdgena SesaZloa vermoxerxdes.Tavdapirvelad TviTRirebulebiT aRiarebis Semdgom Senoba-nagebobebi aisaxeba gadafasebuliRirebulebiT, rac warmoadgens maT samarTlian Rirebulebas gadafasebis TariRisaTvis minus SemdgomSidagrovili cveTisa da gaufasurebis zarali. Sefaseba xdeba sakmaod xSirad imisaTvis, raTauzrunvelyon, rom gadafasebuli aqtivis samarTliani Rirebuleba arsebiTad ar gansxvavdebodes misisabalanso Rirebulebisgan.gadafasebis dRes arsebuli dagrovili cveTa akldeba aqtivis sabalanso Rirebulebas da wminda Tanxawarmoadgens aqtivis gadafasebul Tanxas. gadafasebis nebismieri metoba kreditdeba sxva srulSemosavlebSi CarTuli ZiriTadi saSualebebis gadafasebis rezervze, garda im SemTxvevisa, rodesacxdeba uwin konsolidirebul mogeba-zaralis angariSgebaSi CarTuli aqtivis gadafasebisas misimoculobis klebis Sebruneba. am SemTxvevaSi mateba aRiarebulia konsolidirebul mogeba-zaralisangariSgebaSi. gadafasebis deficiti aRiarebulia konsolidirebul mogeba-zaralis angariSgebaSi, gardaim SemTxvevisa, rodesac deficiti pirdapir qviTavs imave aqtivze uwin aRiarebul matebas, dagamoiqviTeba ZiriTadi saSualebebis gadafasebis rezervidan.18