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soxumis saxelmwifo universitetis Sromebit. IX. 2010ekonomikur mecnierebaTa seriadaviT jalaRoniaobligaciebis aRricxvaTanamedrove pirobebSi investirebuli kapitalis damadasturebelifasiani qaRaldis gavrcelebul formas warmoadgensobligacia. obligacia, esaa emitentis savalo valdebuleba fasianiqaRaldis saxiT. igi adasturebs investoris (obligaciismflobelis) uflebas miiRos obligaciis nominaluri Rirebulebawinaswar dadgenil droSi da ekonomikuri sargebeli procentissaxiT. obligaciis emitenti SeiZleba iyos saxelmwifo,municipaluri mmarTvelobis organo an sxva iuridiuli piri.rogorc wesi, emitentis mier fasiani qaRaldis gayidva warmoebsfasiani qaRaldebis bazarze. amasTan, Tu ki fasiani qaRaldibazarze iyideba pirveli mflobelis mier, mas pirveladi bazariewodeba. momdevno mflobelis mier misi gayidvis SemTxvevaSi ki,meoradi bazari.sainvesticio bazarze arsebuli praqtika adasturebs, rompotenciuri investorebis mier obligaciebis SeZena SeiZlebamoxdes safondo birJebze, sainvesticio bankebis meSveobiT, ankidev pirdapir, sainvesticio bankebis gareSe. sainvesticio bankebiobligaciebis Tavdapirvel SeZenas axorcieleben SedarebiTdabal fasad da garkveuli riskebis xarjze, aseTi obligaciebisgayidvas awarmoeben SedarebiT maRal fasad. sxvaoba Se-Zenili obligaciebis Rirebulebasa da maTi gayidviT miRebulfass Soris warmoadgens sainvesticio bankis ekonomikur sargebelsmogebis saxiT. fasiani qaRaldebis gayidvasTan mimarTeba-Si riskebis arsebobas ganapirobebs sainvesticio bankebis mierSeZenili obligaciebis Semdgom gayidvasTan da ekonomikurisargeblis miRebisTan dakavSirebul sabazro sirTuleebi. 1buRaltruli aRricxvis TvalsazrisiT aucilebelia ganisazRvrosobligaciebis sabalanso Rirebuleba. im SemTxvevaSi,rodesac obligaciebis SeZena xdeba moklevadiani sainvesticioperiodiT, saerTaSoriso standartebiT obligaciebis Sefasebaxdeba TviTRirebulebasa da neto sarealizacio RirebulebasSoris umciresi TanxiT. amasTan, investiciebis TviTRirebulebamoicavs obligaciebis SeZenasTan dakavSirebul iseT danaxarjebs,rogoricaa: brokeris anazRaureba, baJi, sakomisio gadasaxadebi,sabanko momsaxurebis danaxarjebi.1 Учет ценных бумаг. Под редакцией профессора Д. А. Ендовицкого. М., 2010,gv. 99-100.59
investiciis Sefasebisas gansakuTrebuli mniSvneloba eni-Weba obligaciebis nominaluri Rirebulebis mimarT winaswar gamocxadebulida bazarze realurad arsebuli saprocento ganakveTebisTanafardobas. amasTan, sabazro saprocento ganakve-Ti SeiZleba emTxveodes, ufro maRali an kidev, ufro dabaliiyos gasayidi obligaciebis nominaluri Rirebulebis mimarTgamocxadebul saprocento ganakveTze. 1maSasadame, migvaCnia rom obligaciebis yidva-gayidvisas,buRaltruli aRricxvis TvalsazrisiT ganxiluli unda iqnassami SesaZlo SemTxveva, rodesac: gamocxadebuli da sabazro saprocento ganakveTebiemTxveva erTmaneTs; gamocxadebuli saprocento ganakveTi dabalia sabazrosaprocento ganakveTze; gamocxadebuli saprocento ganakveTi maRalia sabazrosaprocento ganakveTze.rodesac gamocxadebuli da sabazro saprocento ganakve-Tebi emTxveva erTmaneTs, maSin obligaciis mimdinare Rirebuleba,anu moqmedi sabazro saprocento ganakveTiT diskontirebuliZiriTadi valisa da masze daricxuli saprocento Semosavlismimdinare Rirebuleba tolia maTi nominaluri Rirebulebisa.im SemTxvevaSi, rodesac gamocxadebuli saprocento ganakveTidabalia sabazro saprocento ganakveTze, obligaciis sabazroRirebuleba nominalur Rirebulebaze dabla ecema da investorseqmneba SesaZlebloba Sesyiduli obligaciiT miiRosimdeni Semosavali, ramdensac is miiRebda sabazro saprocentoganakveTis pirobebSi. sxva sityvebiT rom vTqvaT, gamocxadebulTanSedarebiT maRali sabazro saprocento ganakveTis pirobebSiobligaciebi iyideba fasdaTmobiT. im SemTxvevaSi, rodesacgamocxadebuli saprocento ganakveTi ufro maRalia,vidre sabazro saprocento ganakveTi, obligaciebi iyideba fasnamatiT,anu premiiT.rogorc Cans, samive SemTxvevaSi obligaciis faqtobrivimyidveli, anu investori, momavalSi miiRebs ori saxis Semosavals: investirebuli kapitalis (ZiriTadi Tanxis) Rirebulebas; saprocento Semosavals.Tavis mxriv, gasayidi obligaciebis fasi bazarze warmoadgensam ori fuladi Semosavlis mimdinare Rirebulebas, diskontirebulsrealuri sabazro saprocento ganakveTiT. saerTaSorisostandartebis gaTvaliswinebiT, swored mimdinare Rirebu-1В. В. Качалин. Финансовый учет и отчетность. М., 1996, gv. 289-293.60
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soxumis saxelmwifo universitetisoxu
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SOKHUMI STATE UNIVERSITYPROCEEDINGS
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S i n a a r s ie k o n o m i k a: T
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C O N T E N T SEconomics: Theory an
Page 10 and 11: soxumis saxelmwifo universitetis Sr
Page 12 and 13: fermerTa raodenoba ar aRemateba 300
Page 14 and 15: aodenobidan. bunebrivia samecniero-
Page 16 and 17: nobis ekonomikur araefeqtianobas (z
Page 18 and 19: moT CamoTvlil sam ipostaciaSi, ar g
Page 20 and 21: Si aseTi varaudi ukve SeuZlebelia (
Page 22 and 23: agraruli warmoebis vertikaluri inte
Page 24 and 25: 40%, mecxoveleobaSi 11-30%, kvercxi
Page 26 and 27: porciulad. Semosavlis aseT dabruneb
Page 28 and 29: REVAZ KHAREBAVATHE DEVELOPMENT OF C
Page 30 and 31: ulobebis Seqmnas ki anazRaureba sWi
Page 32 and 33: iujetis xarjebis gawevaSi) ararsebo
Page 34 and 35: REVAZ BASARIAFOR THE CORRECTLY UNDE
Page 36 and 37: gansakuTrebul mniSvnelobas iZens Ta
Page 38 and 39: cxrili #1. umuSevrobis done (aTasi
Page 40 and 41: dasaqmebis zrdaze, aramed sxva dare
Page 42 and 43: pirobebis erTobliobiT: momTxovni mo
Page 44 and 45: Icompixxij xmin j x1 max j min j(3)
Page 48 and 49: li periodis saqarTveloSi, romlebic
Page 50 and 51: zeTi antiqarTuli politikis placdarm
Page 54 and 55: ciis (FAO) monacemebiT, sasursaTo s
Page 56 and 57: miuxedavad imisa, rom qveyanaSi ars
Page 58 and 59: ticiebis mozidva, sasoflo-sameurneo
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Page 64 and 65: zacio TanxasTan, saprocento xarjebT
Page 68 and 69: mwvavea konkurancia, miT ufro aucil
Page 70 and 71: Si — 15,0 transaqcia), vidre `dau
Page 72 and 73: srulyofili sistemis saxe jer-jerobi
Page 76 and 77: saSualebas iZleva davadginoT, Tu ra
Page 78 and 79: fasi, romelzec gamyidveli Tanaxmaa
Page 80 and 81: melic unda Caidos da gaTvaliswinebu
Page 82 and 83: nebda eWvqveS. Sesabamisad, damouki
Page 84 and 85: zis uqonloba, muSakTa dabali kvalif
Page 86 and 87: da momsaxurebis SeZena. mTavrobebi
Page 88 and 89: so strategiuli gegma. menejeri unda
Page 90 and 91: da Caeweros sistemuri paradigmis Ca
Page 92 and 93: urTierTqmedebis procesSi; ierarqiul
Page 94 and 95: is analizisas naTlad warmovidginoT,
Page 98 and 99: is, gacvlis, ganawilebis, moxmarebi
Page 102 and 103: da ekologiuri wonasworobis uzrunvel
Page 104 and 105: ministraciul-organizaciuli qvesiste
Page 108 and 109: ufro kvalificiuri specialistebis jg
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ze xdeba bankis balansis optimaluri
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soxumis saxelmwifo universitetis Sr
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MAGTI GSM 3,253,105 $ 2,632,406 $ 5
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utoldeba. sabanko sferos aqtivobac
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guli komunikaciebis monitoringisaTv
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finansuri saqmianobis damxmare stra
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moT ganxiluli klasifikaciis princip
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tema mimarTulia finansuri saqmianob
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importirebis Sedegad miRebuli efeqt
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nebSi. magaliTad, SeerTebuli Stateb
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vala. bolo wlebSi CineTis mTavrobam
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zrdis aSS-is mTlian erovnul produqt
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mimdinare(operatiuli)gegmebisdasauT
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ciuri saqmianobis principebs. kerZo
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xelqveiTebs. xelmZRvaneli, romelic
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2. efeqtiani xelmZRvaneli amzadebs
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amdenad, organizaciuli struqturis C
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ganxorcielebebis oTxive etapze saTa
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ZURAB LIPARTIA, ELISO LANCAVASOME P
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isa da aRorZinebis gzebi~, `afxazeT
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40% xom Sereuli afxazur-qarTuli oja
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arsebobdes diferencialuri renta. ra
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tono roman, Cven ukve visaubreT am
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tiurebis gziT, romlis koordinatori
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a v t o r e b irevaz xarebava — e
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avtorebisaTvissoxumis saxelmwifo un
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