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)bass 32-is “finansuri instrumentebi: wardgena” cvlilebebi: aqciebis upiratesi Sesyidvis uflebisklasifikacia2009 wlis oqtomberSi, basss-m gamosca bass 32-is cvlileba. sawarmoebi miiReben aRniSnul cvlilebas2010 wlis 1 Tebervals an mis Semdgom dawyebuli wliuri periodebisaTvis. dasaSvebia ufro adreulimiRebac. cvlileba akoreqtirebs finansuri valdebulebis ganmartebas bass 32-Si aqciis upiratesiSesyidvis uflebisa da zogierTi ofcionebisa Tu garantiebis kapitalis instrumentad klasifikaciismizniT. aRniSnuli ZalaSia Tu uflebas aniWeben sawarmos arawarmoebuli kapitalis instrumentebisanalogiuri klasis yvela mflobels proporciuli wesiT, amgvari instrumentebis fiqsirebuliraodenobis fiqsirebul Tanxad Sesasyidad nebismier valutaSi. jgufi ar elis, rom aRniSnulcvlilebas gavlena eqneba jgufis konsolidirebul finansur angariSgebaze.fass 9 “finansuri instrumentebi”2009 wlis noemberSi basss-ma pirvelad gamosca fass 9 – finansuri instrumentebi. aRniSnuli standartisabolood Caenacvleba bass 39-s – finansuri instrumentebi: aRiareba da Sefaseba. fass 9 ZalaSi Sedis2013 wlis 1 ianvars da mis Semdgom dawyebuli finansuri wlebisaTvis. sawarmoebs SeuZliaT miiRonaRniSnuli standartis pirveladi varianti 2009 wlis 31 dekembriT an Semdgom dasrulebulisaangariSgebo periodisaTvis. pirveladi fass 9 warmoadgens finansuri aqtivebis klasificirebisa daSefasebis axal moTxovnebs. kerZod, SemdgomSi Sefasebis mizniT, yvela finansuri aqtivis klasifikaciaunda moxdes amortizebuli RirebulebiT an samarTliani RirebulebiT mogeba-zaralis angariSgebisgavliT. kapitalis instrumentebi, romlebic ar aris savaWrod flobili, upirobod unda iqnasSefasebuli samarTliani RirebulebiT, sxva sruli Semosavlis gavliT. jgufi amJamad afasebs, Tu ragavlena eqneba axali standartis miRebas da ganixilavs pirveladi miRebis TariRs.4. mniSvnelovani buRaltruli Sefasebebi da daSvebebikjgufis konsolidirebuli finansuri angariSebis momzadeba mmarTvelobas sTxovs iseTi Sefasebebisa dadaSvebebis gakeTebas, romelic gavlenas iqoniebs balansis Sedgenis dRes aqtivebisa da valdebulebebissaangariSo Tanxebze da wlis bolos finansur angariSgebaSi mocemul Semosavalsa da xarjze.Sefasebebisa da daSvebebis gadaxedva xdeba uwyvetad. es Sefasebebi da daSvebebi eyrdnoba warsulgamocdilebasa da mraval sxva faqtors, romelebis viTarebisamebr iTvleba keTilgonivrulad.faqtobrivi Sedegebi SesaZloa gansxvavdebodes amgvari Sefasebebisgan sxvadasxva varaudisa Tugaremoebebis dros. qvemoT mocemulia Sefasebebi da daSvebebi, romlebic mniSvnelovania jgufisfinansuri mdgomareobisTvis.sesxebis gaufasurebis rezervijgufis mier regularulad xdeba sesxebis gadaxedva gaufasurebasTan mimarTebaSi. jgufi adgenssesxebis gaufasurebis rezervs raTa aRiaros sesxebisa da moTxovnebis portfolios gaufasureba. jgufisesxebisa da moTxovnebis rezervis gaufasurebis saaRricxvo Sefasebebs ganixilavs, rogorcganusazRvrelobis Sefasebis ZiriTad wyaros, vinaidan (i) es Sefasebebi Zalian midrekili ariscvlilebisken periodidan periodamde, radgan daSvebebi valdebulebebis Seusruleblobis momavalnormaze, aseve gaufasurebul xarjebsa da moTxovnebTan dakavSirebuli danakargis Sefasebadamokidebulia saqmianobis ukanasknel gamocdilebaze, da (ii) jgufs moeTxoveba nebismieri mniSvnelovanigansxvaveba jgufis daangariSebul zaralsa da realur zarals Soris aRricxos rezervSi, ramacSesaZloa materialuri gavlena moaxdinos momavali periodebis finansur angariSgebaze.jgufi iyenebs sakuTar Sefasebebs nebismieri gaufasurebis zaralis gansazRvris mizniT im SemTxvevebSi,rodesac msesxebels gaaCnia finansuri sirTuleebi da analogiur msesxeblebTan mimarTebaSi istoriulimonacemebi rTulad moipoveba. aseve jgufi afasebs samomavlo fuladi nakadebis cvlilebas warsuliSedegebis, momxmareblis wina qmedebebis, im mopovebad monacemebze dayrdnobiT, romlebic miuTiTeben,rom arsebobs gauaresebisken cvlileba jgufSi msesxeblebis gadaxdis statusisa, an adgilobriviekonomikuri mdgomareobisa, romelic dakavSirebulia jgufSi aqtivebis defoltTan. sakredito riskismaxasiaTeblebis mqone aqtivebisTvis xelmZRvaneloba iyenebs istoriuli zaralis gamocdilebazedayrdnobil Sefasebebsa da analogiuri sesxebisa da moTxovnebis gaufasurebis obieqtur safuZvels.jgufi eyrdnoba sakuTar Sefasebebs sesxebis saTanado monacemebis koreqtirebisaTvis mimdinaremovlenebis asaxvis mizniT, romelic ar aris asaxuli istoriul monacemebSi.konsolidirebul finansur angariSgebaSi finansuri aqtivebis gaufasurebis rezervis gansazRvra xdebaarsebuli ekonomikuri da politikuri mdgomareobis safuZvelze. jgufisTvis SeuZlebelia winaswargansazRvros Tu ra cvlilebebi moxdeba saqarTveloSi da ra efeqti eqneba aseT cvlilebebs momavaliperiodebisaTvis finansuri aqtivebis gaufasurebis rezervis adekvaturobaze.23