yofili ss saqarTvelos saxalxo banki

ss liberTi banki da Svilobili kompaniebi2009 wlis konsolidirebuli finansuri angariSgeba(aTasi lari)3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)saaRricxvo politikis samomavlo cvlilebebi (gagrZeleba)fass 3 “sawarmoTa gaerTianeba” (Sesworebuli 2008 wlis ianvarSi) da bass 27 “konsolidirebuli daindividualuri finansuri angariSgeba” (Sesworebuli 2008 wlis ianvarSi)Sesworebuli standartebi gamoica 2008 wlis ianvarSi da ZalaSi Sedis 2009 wlis 1 ivliss an misSemdgom dawyebuli wliuri periodebisaTvis. koreqtirebuli fass 3 warmoadgens sawarmoTagaerTianebasTan dakavSirebul rig cvlilebebs, romelTac gavlena eqnebaT aRiarebuli gudvilisTanxaze, SeZenis periodisaTvis gacxadebul da samomavlo Sedegebze. Sesworebuli bass 27 moiTxovs, romSvilobili kompaniis mflobelTa wilis cvlileba gaTvaliswinebul iqnas kapitalis operaciaSi.Sesabamisad, amgvari cvlileba ar iqoniebs gavlenas gudvilze, ar warmoSobs mogebasa Tu zarals. ufrometic, Sesworebuli standarti cvlis Svilobili kompaniis mier warmoSobili zaralis, aseveSvilobili kompanize kontroli dakargvis aRricxvas. standartSi warmodgenili cvlilebebi samomavlodmiRebul unda iqnas da gavlenas iqoniebs mxolod samomavlo SeZenasa da operaciebze umciresobiswiliT.fass 2-is – “wilobrivi gadaxda : jgufis fuladi wilobrivi gadaxdis operaciebi”fass 2-is cvlilebebi gamoica 2009 wlis ivnisSi da ZalaSi Sedis 2010 wlis 1 ianvars an mis Semdgomdawyebuli wliuri periodebisaTvis. cvlileba gawers jgufis fuladi wilobrivi gadaxdis operaciebispirobebsa da aRricxvis wess. aRniSnuli cvlileba aseve cvlis faisk 8-s da faisk 11-s. jgufi ar elis,rom am cvlilebas gavlena eqneba mis konsolidirebul finansur angariSgebaze.faisk 17 “arafuladi aqtivebis ganawileba mflobelebze~faisk interpretacia 17 gamoica 2008 wlis 27 noembers da ZalaSia 2009 wlis 1 ivliss an mis Semdgomdawyebuli wliuri periodebisaTvis. faisk 17 exeba arafuladi aqtivebis proporciul ganawilebas, gardasaerTo kontrolis mqone operaciebisa da moiTxovs, rom gadasaxdeli dividendis aRiareba moxdes maSin,rodesac dividendi saTanadod iqneba avtorizebuli da aRar iqneba sawarmos gankargulebaSi; sawarmomgadasaxdeli dividendi unda Seafasos wminda gasanawilebeli aqtivebis samarTliani RirebulebiT;sawarmom unda asaxos sxvaoba gadaxdil dividendsa da mogebaSi an zaralSi ganawilebul wmindaaqtivebis sabalanso Rirebulebas Soris. interpretacia aseve moiTxovs, rom sawarmom uzrunvelyosdamatebiTi ganmarteba, Tu wminda aqtivebi, romlebic gankuTvnilia mflobelebisaTvis gasanawileblad,Seesabameba Sewyvetili operaciis ganmartebas. jgufis varaudiT es interpretacia gavlenas ar iqoniebsjgufis konsolidirebul finansur angariSgebaze.fass-s gaumjobesebebi2009 wlis aprilSi basss-ma gamosca misi standartebis cvlilebis meore krebuli, romlis ZiriTadmizans uzustobaTa aRmofxvra da teqstobrivi ganmartebebi warmoadgenda. cvlilebaTa umetesoba exeba2010 wlis 1 ianvars an mis Semdgom dawyebul wliur periodebs. warmodgenilia aseve calkeuligardamavali muxlebi TiToeuli standartisaTvis. 2009 wlis aprilSi Setanili cvlilebebi – “fass-sgaumjobesebebi” ar iqoniebs gavlenas jgufis saaRricxvo politikaze, finansur mdgomareobasa TuSedegebze, garda saaRricxvo politikis qvemoT aRwerili Semdegi cvlilebebisa:• fass 5 - gasayidad gamiznuli grZelvadiani aqtivebi da Sewyvetili operaciebi: ganmartavs, romgasayidad gamiznul an Sewyvetil operaciad klasificirebul grZelvadian aqtivebsa da gasayidjgufTan dakavSirebuli ganmartebebi Seitaneba mxolod fass 5-iT moTxovnis Sesabamisad. sxvafass-ebis moTxovnebi ganmartebebTan dakavSirebiT gamoiyeneba Tu konkretulad moiTxoveba aseTigrZelvadiani aqtivebisa da Sewyvetili operaciebisTvis jgufi ar elis rom es cvlilebagavlenas moaxdens jgufis konsolidirebul finansur angariSgebaze.• fass 8 - informacia saoperacio segmentze: ganmartavs, rom semgenturi aqtivebisa davaldebulebebis warmodgena angariSSi saWiroa mxolod, rodesac es aqtivebi da valdebulebebiSedian ufrosi saoperacio gadawyvetilebis mimRebis mier gamoyenebul saSualebebSi. vinaidanjgufis ufrosi saoperacio gadawyvetilebebis mimRebi ganixilavs segmentur aqtivebsa davaldebulebebs, jgufi ganagrZobs am informaciis ganmartebebSi asaxvas.• bass 7 - fuladi nakadebis angariSgeba: xazgasmiT gawers, rom mxolod is danaxarji, romelicSedegad aqtivis aRiarebas iwvevs, SeiZleba klasificirebul iqnas fulad nakadad sainvesticiosaqmianobidan.• bass 36 - aqtivebis gaufasureba: cvlileba gawers, rom umsxviles muxls, romelzec SeiZlebaganawildes biznesis gaerTianebisas SeZenili gudvili, warmoadgens saoperacio segmenti fass 8-isSesabamisad, vidre moxdebodes saangariSgebo procesisTvis agregireba. cvlilebas ar eqnebagavlena jgufze, vinaidan wliuri gaufasurebis Semowmeba agregirebamde xdeba.22