soxumis saxelmwifo universiteti

sawarmo movale (obligaciis gamyidveli)debeti saprocento xarjebi (29414 : 5) 5882,8 lari;debeti premia obligaciaze ( 5586 : 5) 1117,2 lari;krediti fuladi saSualebebi (35000 : 5) 7000,0 lari. sawarmo investori (obligaciis mflobeli)debeti fuladi saSualebebi7000,0 lari;krediti saprocento Semosavlebi 5882,8 lari.krediti investiciebi1117,2 lari;amrigad, obligaciebis aRricxvisas, investiciebis Ziri-Tad TanxasTan erTad, mniSvnelovania saprocento Semosavleb-Tan da saprocento xarjebTan dakavSirebuli sameurneo operaciebisbuRaltrul aRricxvasTan dakavSirebuli sakiTxebisganxilva da Seswavla.DAVID JALAGONIAACCOUNTING OF THE BONDSArticle offers discussion of the issues related to determination ofthe book value of securities evidencing investments. In this respect, theemphasis is made on significance of correlation between declared interestrate and actual interest rate at market on the par value of the securities.There is mentioned that market interest rate may be equal, higher or lowerthan declared interest rate on par value of the bonds subject to sale.Hence, attention is concentrated on the factors impacting change of interestcosts and interest incomes and their recording.64