buRaltruli aRricxva bankebSi - dspace.nplg.gov.gedspace.nplg.gov.ge/bitstream/1234/190438/1/Bugaltruli_Agricxva_Bankebshi.pdf · buRaltruli aRricxva bankebSi – i. WilaZe 2 uak(UDC)

buRaltruli aRricxva bankebSi – i. WilaZe

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i z o l d a W i l a Z e

buRaltruli aRricxva

bankebSi

saxelmZRvanelo

მეორე გადამუშავებული გამოცემა

Tbilisi 2016


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uak(UDC) 657.22

winamdebare saxelmZRvaneloSi ganxilulia komerciuli bankebis aqtivebis, valdebulebebis, sakuTari kapitalis, Semosavlebisa da xarjebis Sefasebis, aRiarebisa da aRricxvis sakiTxebi, finansuri angariSgebisa da buRaltruli aRricxvis saerTaSoriso standartebis moTxovnebis Sesabamisad. saxelmZRvanelo gankuTvnilia ekonomikisa da biznesis fakultetis studentebisa da praqtikosi muSakebisaTvis.

Aavtori: izolda WilaZe, ekonomikis akademiuri doqtori, ivane javaxiSvilis saxelobis Tbilisis saxelmwifo universitetis asocirebuli profesori redaqtorebi: zeinab gogriWiani ivane javaxiSvilis saxelobis Tbilisis saxelmwifo universitetis asistent-profesori giorgi Toria, ekonomikis magistri

recenzenti: Tamar Toria, biznesis administrirebis doqtoranti

ISBN 978-9941-25-253-2


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Sinaarsi

Tavi 1. Bbankebis buRaltruli aRricxvis safuZvlebi

1.1. safinanso-sakredito sistema da misi arsi --------------------------- 6 1.2. bankebis buRaltruli aRricxvis sagani -------------------------- 9 1.3. buRaltruli aRricxvis meTodi ----------------------------------------- 12 1.4. komerciuli bankis buRaltruli balansis struqtura ------ 14 1.5. buRaltruli angariSebi da ormagi aRricxva -------------------- 18 1.6. bankebis buRaltruli aRricxvis angariSTa gegma .------------- 23

Tavi 2. Bbankebis sakaso operaciebis aRricxva 2.1. komerciuli bankebis sakaso samuSaoebis organizacia -------- 25 2.2. naRdi fuliT operaciebis warmoebis dokumentacia ---------- 27 2.3. naRdi fulisa da sxva faseulobebis gadazidva da inkasacia ---------------------------------------------------------------------- 29 2.4. fulis banknotebisa da monetebis formireba da Senaxva --- 31 2.5. salaros operaciebis buRaltruli aRricxva -------------------- 33 2.6. erovnuli bankis mier mimoqcevaSi fulis gamoSvebis operaciebis aRricxva ---------------------------------------------------------- 35 2.7. ucxouri valutis yidva-gayidvis operaciebis aRricxva ------ 37 Tavi 3. bankebis saangariSsworebo operaciebis aRricxva 3.1. operaciebis aRricxva komerciuli bankis sakorespodento angariSze ----------------------------------------------------------------------------- 41 3.2. komerciuli bankebis savaldebulo rezervebi erovnul bankSi da misi aRricxva ---------------------------------------------------- 46 3.3. operaciebis aRricxva klientebis mimdinare angariSebze -- 48 3.4. sadepozito operaciebis aRricxva ------------------------------------- 50 3.5. bankTaSorisi operaciebis aRricxva ----------------------------------- 54 3.6. CekebiT angariSsworebis aRricxva ------------------------------------- 58 Tavi 4. saSuamavlo operaciebis aRricxva 4.1. salizingo operaciebis aRricxva------------------------------------- --- 60 4.2. faqtoringuli operaciebis aRricxva ---------------------------------- 63 4.3. danarCeni saSuamavlo operaciebis aRricxva ---------------------- 65 Tavi 5. sakredito da sasesxo operaciebis aRricxva 5.1. sakredito operaciebi da kreditis saxeebi . . . . . 67 5.2. gacemuli sesxebis aRricxva . . . . . . . . 69 5.3. aRebuli sesxebis aRricxva . . . . . . . . 74 5.4. vadagadacilebuli sesxebis aRricxva . . . . . 75 5.5. erovnuli bankidan aRebuli sesxebis aRricxva . . 76


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Tavi 6. Ffasiani qaRaldebis aRricxva 6.1. dilinguri operaciebisaTvis nayidi aqciebis aRricxva . 79 6.2. investiciebis aRricxva . . . . . . . . . . 80 6.3. nayidi obligaciebis aRricxva . . . . . . . 82 6.4. gamoSvebuli obligaciebis aRricxva . . . . . 84 Tavi 7. Ooperaciebis aRricxva ucxour valutaSi 7.1. sakorespodento angariSze operaciebis aRricxva ucxour valutaSi -------------------------------------------------------------------------- 87 7.2. ucxouri investiciebis aRricxva -------------------------------------- 90 Tavi 8. komerciuli bankebis Semosavlebisa da xarjebis aRricxva 8.1. bankebis Semosavlebis klasifikacia da Sefaseba ----------- 93 8.2. Semosavlebis aRricxva -------------------------------------------------------- 96 8.3. bankebis xarjebis klasifikacia da aRiareba -------------------- 98 8.4. xarjebis aRricxva ---------------------------------------------------------------- 99 8.5. komerciuli bankebis mogeba/zaralis aRricxva-------------- 100 Tavi 9. Siga sabanko operaciebis aRricxva 9.1. ZiriTadi saSualebebis moZraobisa da cveTis aRricxva . 103 9.2. sameurneo faseulobebis aRricxva . . . . . . . 109 9.3. bankis ganviTarebisa da personalis xarjebis aRricxva 111 9.4. mogebis gadasaxadis aRricxva . . . . . . . . 112 Tavi 10. sakuTari kapitalis aRricxva 10.1. sakuTari kapitalis struqtura komerciul bankebSi . 116 10.2. saaqcio kapitalis aRricxva . . . . . . . . 118 10.3. sakuTari aqciebis ukan gamosyidvis aRricxva . . . 123 10.4 gasacemi dividendebis aRricxva . . . . . . . 125 10.5. sabaziso da gazavebuli Semosavali erT aqciaze . . 127 10.6. mogebis xarjze Seqmnili rezervebis aRricxva . . 129 Tavi 11. Fbankebis finansuri angariSgeba da misi analizuri mniSvneloba 11.1. finansuri angariSgebis wardgena ----------------------------- 131 11.2. finansuri angariSgebis elementebi da komponentebi --- 136 11.3. kapitalis SenarCunebis koncefciebi . . . . . . . . . . 137 11.4. finansuri angariSgebis paketi . .. . . . . . . . . .. . . . . . 141 11.5. bankebis finansuri angariSgebis analizis mimarTulebebi . . . . . . . . . .. . . . . . . . . . . . . . 150


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danarTi I. _ finansuri angariSgebis saerTaSoriso standartebis Semadgenloba . . . . . . . . … . . 151 II. _ sabanko dawesebulebebis buRaltruli aRricxvis angariSTaAgegma . . . . . . . . . 152 III. – testebi . . . . . . . . . . . . 19 IV. – pasuxebi . . . . . . . . . . . . 209

Accounting in the Banks A

Content Chapter 1. Fundamentals of accounting banks ------------------------------------------ 6 Chapter 2. Accounting cash operations ------------------------------------------------- 25 Chapter 3. Accounting payment transactions ---------------------------------------- 41 Chapter 4. Accounting of mediation operations -------------------------------------- 60 Chapter 5. Accounting credit transactions ---------------------------------------- 67 Chapter 6. Accounting of securities ----------------------------------------------- 79 Chapter 7. Accounting operations in foreign currency ----------------------- 87 Chapter 8. Accounting revenues and expenses -------------- ---------------- 93 Chapter 9. Accounting of intra banking operations ------------ ------------- 103 Chapter 10. Accounting of equity capital --------------------------------------- 116 Chapter 11. Analitikal role of Fianancial Statement Banks ---------------- 131 Apendex:


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Tavi I. buRaltruli aRricxvis

safuZvlebi bankebSi

am TavSi gaecnobiT komerciuli bankebis saqmianobis aRricxvis safuZvlebis iseT sakiTxebs, rogoricaa:

safinanso-sakredito sistemis arsi;

buRaltruli aRricxvis sagani da meTodi;

buRaltruli angariSebi da ormagi aRricxva;

bankebis buRaltruli aRricxvis angariSTa gegma.

1.1. safinanso-sakredito sistema da

misi arsi

sabanko-sakredito sistema warmoadgens sxvadasxva saxis bankebisa da sakredito dawesebulebebis erTobliobas. sakredito dawesebulebebs miekuTvneba specializebuli safinanso-sakredito dawesebulebebi, rogoricaa: finansuri kompaniebi, salizingo firmebi, sainvesticio kompaniebi, sapensio fondebi, sadazRvevo kompaniebi, safinanso birJebi, lombardebi, inovaciuri da ipoTekuri dawesebulebebi. bankebi, gansxvavebiT samrewvelo sawarmoebisagan, mimoqcevis sferoSi funqcionireben. sityva banki – italiuri warmoSobisaa da magidas niSnavs. amJamad, banki niSnavs iseT dawesebulebas, romelic Tavs uyris sasesxo kapitals anu sazogadoebaSi arsebul Tavisufal fulad saxsrebs da sesxad aZlevs mas fizikur an iuridiul pirebs. amrigad, bankebi axdenen fulis akumulacias misi sesxad gacemis mizniT da ukan ibruneben mas gazrdili TanxiT. amasTan, bankebis umTavresi daniSnulebaa fulad-saangariSsworebo funqciis Sesruleba. arsebobs orsafexuriani sabanko sistema:

I. erovnuli anu centraluri banki II. komerciuli bankebi

erovnuli banki warmoadgens erTian centralizebul sistemas. igi aris bankTa banki, romelic xelmZRvanelobs saerTaSoriso sabanko praqtikaSi miRebuli wesebiT, saqarTvelos konstituciiTa da saTanado sabanko kanonmdeblobiT. erovnuli bankis ZiriTadi amocanaa erovnuli valutis msyidvelobiTi unarisa da fasebis stabilurobis miRweva saqarTvelos parlamentis mier gansazRvruli fulad-sakredito da savaluto politikis ZiriTadi mimarTulebebis Sesabamisad. misi saqmianoba regulirdeba saqarTvelos parlamentis mier erovnuli bankis Sesaxeb miRebuli organuli kanoniT.


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mxolod erovnul banks aqvs fulis emisiis ufleba. mas SeuZlia fuli amoiRos brunvidan an Secvalos igi. erovnuli bankis mier mimoqcevaSi gaSvebuli laris banknotebi da monetebi warmoadgens erovnuli bankis upirobo valdebulebebs nominaluri RirebulebiT. erovnuli banki uSualod akontrolebs naRdi fulis marags saxelmwifoSi. adgens misi emisiis gegmas. saqarTvelos ekonomikas uzrunvelyofs banknotebiTa da monetebiT. saqarTvelos erovnuli bankis mier fasebis stabiluroba ganisazRvreba, rogorc samomxmareblo fasebis saSualo wliuri zrdis tempis SenarCuneba miznobriv doneze saSaulovadian periodSi. miznobrivi ganakveTi ganisazRvreba erovnuli bankis mier damoukideblad, Tumca man ar unda gadaaWarbos 10%-s. erovnuli bankis monetaruli politikis erT-erTi mTavari instrumentia ZiriTadi saprocento ganakveTi, romelic moklevadian saprocento ganakveTze moqmedebs erTkviriani refinansirebis operaciebis meSveobiT. komerciuli bankebis likvidobaze (gadaxdisunarianobaze) zemoqmedebis mizniT, erovnuli banki axdens maT erT kvirian refinansirebas. igi miznad isaxavs saWiro odenobis likvidobis (fuladi Tanxebis) miwodebas sabanko sistemisaTvis. amJamad erovnuli banki aRar iyenebs savaluto bazarze intervenciebs, rogorc monetaruli politikis erT-erT instruments. erovnuli valuta gadasulia Tavisuflad mcuravi kursis reJimSi, minimaluri CarevebiT. intervenciebis politika mimarTuli iqneba savaluto bazarze meryeobis Tavidan asacileblad saSaulo vadaSi, Tumca gavlenas ar moaxdens gacvliTi kursis grZelvadian dinamikasa da doneze. ucxouri valutiT intervenciebi ganxorcieldeba mxolod savaluto auqcionebis meSveobiT, romelic imarTeba mravali fasis meTodiT. auqcionis moculoba da kursis qveda da zeda zRvari cxaddeba winaswar. 2009 wlis ivnisidan erovnulma bankma SemoiRo svop operaciebi. svopi ori saxis valutas Soris saprocento sxvaobaa. aRniSnuli instrumentis Semotanis mizania ucxouri valutis kursis cvlilebis riskis dazRvevis uzrunvelyofa. bankebs eZlevaT saSualeba gacvalon ucxouri valutis aqtivebi laris aqtivebze. xdeba ucxouri valutis kursis cvlilebebisagan dazRvevis instrumentebis (SeTanxmebebis): svopebis, forvardebis, fiuCersebis da ofcionebis ganviTareba. komerciuli banki aris erovnuli bankis mier licenzirebuli iuridiuli piri, romelic iRebs depozitebs da maTi gamoyenebiT, Tavisi saxeliT axorcielebs saqarTvelos kanonmdeblobiT gansazRvrul sabanko saqmianobas. komerciuli bankebis safinanso saqmianobas aregulirebs saqarTvelos parlamentisa da erovnuli bankis mier miRebuli kanonmdebloba. komerciuli bankebisaTvis nebadarTulia Semdegi saxis saqmianoba:

1. rogorc procentiani, ise uprocento fuladi anabrebisa da gadaxdis sxva dokumentebis mozidva;

2. kreditebis gacema samomxmareblo, saipoTeko, sablanko da sxva kreditebis CaTvliT. faqtoringuli operaciebi regresiis (zianis anazRaurebis) uflebiT da am uflebis gareSe. komerciul garigebaTa dafinanseba forfetirebis CaTvliT;


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3. yidva-gayidva TavianT xarjze an klientebis xarjze (m.S. rogorc garantiis), fuladi dokumentebis (Cekebis, gadasayvani Tamasuqebisa da sadepozito serTifikatebis CaTvliT), fiuCersebisa da ofcionebis an savaluto instrumentebis;

4. fuladi gadaricxvebisa da salaros operaciebis ganxorcieleba; 5. ucxouri valutis yidva-gayidva, m.S. fiuCersuli kontraqtebis

farglebSi, amasTan, mxolod erovnuli bankis licenzirebiT; 6. gadaxdis saSualebebis gamoSveba da maTi mimoqcevis organizeba

(sagadasaxado baraTebis, Cekebisa da sabanko trastebis CaTvliT); 7. saSuamavlo momsaxureba fulad bazarze; 8. klientebis davalebiT satrasto (ndobiTi saSuamavlo) da

fiduciaruli operaciebis ganxorcilebeba (ndobiTi operacia, romelsac banki awarmoebs klientis davalebiT da mis xarjze. mTel

riskebs Tavis Tavze iRebs klienti. xolo, banki - sakomisios), saxsrebis mozidva da ganTavseba, fasiani qaRaldebis marTva;

9. faseulobebis Senaxva da aRricxva (fasiani qaRaldebis CaTvliT); 10. investorTa fasiani qaRaldebis portfelis marTva da

momsaxureba rogorc mrCevlis, safinanso agentis an konsultantis saxiT;

11. sakredito sacnobaro momsaxureba; zemoT CamoTvlili saqmianoba warmoadgens zogadad sabanko saqmianobas. komerciul bankebs ekrZalebaT iseTi garigebebi da qmedebebi, romelTa Sedegad igi damoukideblad an sxva pirebTan erTad aRmoCndeba dominirebul mdgomareobaSi fulad, sakredito an safinanso bazarze. agreTve yovelgvari manipulacia, romelic daumsaxurebel upiratesobas mianiWebs mas. komerciul banks unda hqondes erovnuli bankis mier gacemuli licenzia sabanko saqmianobis Sesaxeb. komerciuli bankis licenziisaTvis aucilebelia 12 mln laris sawesdebo kapitali. bankebs ekrZalebaT sawasdebo kapitalis Sevseba arafuladi formiT. komerciuli banki SeiZleba Seiqmnas mxolod saaqcio sazogadoebis samarTlebrivi formiT.

sasamarTloSi miRebuli iuridiuli registraciis Semdeg, sabanko saqmianobis licenziis misaRebad werilobiT mimarTaven erovnul banks, romelsac Tan unda axldes komerciuli bankis cnoba gancxadebuli sawesdebo kapitalis, misi ganaRdebuli nawilis da sakuTrebis Sesaxeb. agreTve waradgens cnobas 10%-ze meti wilis rogorc uSualo mflobelebis ise beneficiari mesakuTris Sesaxeb (beneficiari aris piri, romelis kanonis an garigebis safuZvelze iRebs fulad an sxva saxis sargebels da am sargeblis sxva pirze gadacemis valdebuleba ar gaaCnia), cnoba Tanamdebobis pirTa Sesaxeb da maTi xelmoweris nimuSebi notariusiT damtkicebuli. agreTe, aucilebelia direqtoratis (gamgebis) wevrebis da mTavari buRaltris Sromis wignakis amonawerebi da sarekomendacio werilebi damowmebuli bolo samuSao adgilebidan, kadrebis aRricxvis furclebi da diplomis aslebi. komerciuli bankis direqtoratis (gamgeobis) Tavmjdomared da mTavar buRaltrad rogorc wesi iniSnebian pirebi, romelTac gaaCniaT bolo sami wlis manZilze sabanko-safinanso sistemaSi xelmZRvanel Tanamdebobaze muSaobis gamocdileba da Sefasdebian dadebiTad erovnuli bankis mier dadgenili wesiT.


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erovnuli banki sami YTvis ganmavlobaSi acnobebs ganmcxadebels dasabuTebul gadawyvetilebas. erovnuli banki licenzias gascems im iuridiul pirze, romelic akmayofilebs ganaRdebuli sawesdebo kapitalis, dakavebuli farTis da sxva aucilebel moTvxovnebs. amasTan, erovnul banks, gansakuTrebul SemTxvevaSi ufleba aqvs licenzia CamoarTvas ama Tu im komerciul banks.

gancxadebuli sawesdebo kapitali aris aqcionerTa mier daTqmuli da wesdebiT gaTvaliswinebuli sawesdebo kapitali. gancxadebuli sawesdebo kapitalis faqtobrivad ganaRdebuli nawili aris ganaRdebuli kapitali. sabanko saqmianoba riskis gareSe ar arsebobs. misi sruli aRmofxvra SeuZlebelia. rac ufro maRalia bankis mier Tavis Tavze aRebuli riskis xarisxi, miT ufro maRalia potenciuri mogebac. bankebis mTavari amocanaa miaRwion optimalur Tanafardobas Tavisi operaciebis riskianobasa da momgebianobis doneebs Soris. bankebisaTvis praqtikulad aucilebelia ara riskebis gamoricxva, aramed misi gaTvaliswineba, Sefaseba da misi donis Semcireba. riskebis Sefaseba cxadia maRalkvalificiur kadrebs moiTxovs. riskis Sefaseba eyrdnoba qveynisa da bankis mravali ekonomikuri maCveneblebis analizsa da prognozirebas. saWiroa dargobrivi, regionaluri da saxelmwifo riskebis Seswavla. bankis klientebis finansuri mdgomareobis, maTi gadaxdisunarianobis, kreditunarianobis da reitingis detaluri analizi: mcuravi saprocento ganakveTebis gamoyeneba; kreditebis da depozitebis dazRveva. es da sxva msgavsi RonisZiebebi bankebs saSualebas aZlevT Seamciron riskebisagan mosalodneli danakargebi. meore mxriv, bankebi saimedo unda iyon klientebisaTvis. saerTaSoriso praqtikaSi cnobilia bankebis saimedoobis `magiuri samkuTxedi~:

I. likvidurobis principi – valdebulebebis droulad dafarvis unari;

II. rentabeloba – gacemuli da miRebuli sesxebis procentebis dadebiTi Tanafardoba (koeficienti erTze meti unda iyos);

III. usafrTxoeba – saSiSi ar iyos bankSi fulis Setana.

1.2. buRaltruli aRricxvis sagani

bankebSi

buRaltruli aRricxva, rogorc wesi, amzadebs informacias bankebis

aqtivebis, valdebulebebis, sakuTari kapitalis, Semosavlebisa da xarjebis Sesaxeb. amdenad, saaRricxvo informaciis gareSe sabanko saqmianobis marTva SeuZlebelia. aRricxva warmoadgens resursebisa da xarjebis marTvisa da kontrolis ZiriTad instruments.

buRaltruli aRricxvis sagania bankis resursebi anu aqtivebi, dafinansebis wyaroebi da sabanko operaciebi. aqedan gamomdinare, aRricxvas sami obieqti aqvs:

I. aqtivebi - aris bankis gankargulebaSi arsebuli finasuri da arafinansuri qoneba, romelTa gamoyenebis Sedegad banki moelis raime ekonomikuri sargeblis miRebas (ix.sqema 1.2.1).


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erTmaneTisagan ganasxvaveben Semdeg maCveneblebs: sabanko resursebi, sakredito resursebi da bankis sakredito potenciali.

sabanko resursebi bankis mTeli aqtivebia. sakredito resursebi uSualod sesxad gacemuli aqtivebia. sakredito potenciali aris sxvaoba bankis mier mobilizebul

mTlian Tanxebsa da likvidurobis rezervs Soris. xolo, likvidurobis rezervi aris klientebidan (fizikuri da iuridiuli pirebidan) miRebul Tanxebis nawili, romlis gasesxeba SeiZleba. igi iyofa pirvelad da meorad rezervebad.

Kkomerciuli bankis aqtivebi

(resursebi)

fuladi Tanxebi

gacemuli depozitebi

gacemuli sesxebi

fasiani qaRaldebi

sameurneo faseulobebi

ZiriTadi sa- Sualebebi da aramater. aqtivebi

sqema 1.2.1.

likvidurobis pirvelad rezervebs miekuTvneba Tanxebi sakorespodento angariSebze erovnul bankSi da sxva komerciul bankebSi da bankis salaroebSi arsebuli naRdi fuli, naRdi fulis savaldebulo rezervebis gamoklebiT. rezervis norma gansazRvrulia erovnuli bankis mier 10%. xolo adgilze naRdi fulis rezervebi TviT komerciuli bankebis mier damoukideblad ganisazRvreba.

likvidurobis meorad rezervebs miekuTvneba maRalSemosavliani aqtivebi, romelic minimaluri danaxarjebiT da umniSvnelo riskis fasad gadaiqceva fulad da SeiZleba gamoyenebul iqnas bankis valdebulebebis dasafaravad. aseTia moklevadiani fasiani qaRaldebi da bankTaSorisi moTxovnamde depozitebi.

II. aRricxvis meore obieqtia - sabanko aqtivebis anu resursebis dafinansebis wyaroebi, romlebic pasuxoben kiTxvaze, ra gziTaa SeZenili bankis mTeli qoneba. dafinansebis wyaroebi or jgufad iyofa: sakuTari da moziduli (ix.sqema 1.2.2.).

III. bankisDdafinansebis wyaroebi

sakuTari kapitali M moziduli kapitali

sqema 1.2.2.

sakuTar wyaroebs miekuTvneba mTeli sakuTari kapitali, romelSic Sedis: saaqcio kapitali, saemiso kapitali, sarezervo kapitali, gadafasebis rezervi, gaunawilebeli mogeba.

buRaltruli aRricxvis saerTaSoriso standartebiT sakuTari kapitali aris aqtivebis is nawili, romelic rCeba valdebulebebis dafarvis Semdeg.


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saaqcio kapitali aris aqcionerebis wili bankis aqtivebSi. igi SeiZleba Seiqmnas gamoSvebuli privilegirebuli da Cveulebrivi aqciebis gamoSveba-gayidvis gziT.

saemisio kapitali aris Tanxa, romliTac gamoSvebuli aqciebis gasayidi fasi aRemateba mis nominalur Rirebulebas.

sarezervo kapitali moicavs mogebis xarjze Seqmnil sxvadasva saxis rezervebs, romelic gamoiyeneba riskebisagan warmoqmnili zaralis dasafaravad, dividendebis gasacemad dabali mogebis miRebis dros, TanamSromelTa premirebisaTvis da sxva.

gadafasebis rezervi warmoiqmneba grZelvadiani aqtivebis gadafasebis dros, roca aqtivis gadafasebuli Rirebuleba aRemateba mis sabalanso Rirebulebas.

gaunawilebeli mogeba aris dasabegri mogebis is nawili, romelic rCeba mogebis gadasaxadis, dividendebisa da rezervebis gamoklebis Semdeg.

sxva tipis firmebisagan gansxvavebiT, bankebis resursebis dafinansebis wyaroebSi sakuTari saxsrebi 10%-!5%-s ar aRemateba. es gamowveulia jer erTi imiT, rom bankebi axdenen klientebis Tavisufali saxsrebis gadanawilebas e.i. ZiriTadad sxvisi fuliT muSaoben. meorec, sabanko resursebi ZiriTadad likvidur formaSi imyofebian, vidre arafinansuri kompaniebis aqtivebi da amdenad `gayinuli~ (dabandebuli) ar aris didi moculobis ZiriTadi saSualebebisa da materialuri maragebis saxiT. es Taviseburebebi bankebs saSualebas aZlevT swrafad moaxdinon sxvisi fuladi saxsrebis mobilizeba da gamoiyenon igi klientebis valdebulebebis dasafaravad, riTac amcireben moTxovnas sakuTar kapitalze. oRond, axlad Seqmnili bankis resursebi mTlianad sakuTari kapitaliT unda iyos dafinansebuli.

II. valdebulebebi mozidul wyaroebs warmoadgenen. valdebuleba aris bankis movaleoba sxva subieqtebis mimarT garkveul gadasaxdel Tanxebze.

ganasxvaveben depozitur da aradepozitur valdebulebebs. depoziti niSnavs fulis Cadebas anabarze. arsebobs miRebuli da gacemuli depozitebi. valdebulebebs warmoadgens miRebuli depozitebi. igi SeiZleba miRebul iqnes iuridiuli an fizikuri pirebisagan.

depozitebi ekonomikuri Sinaarsis mixedviT SeiZleba iyos: depozitebi moTxovnamde _ xelsayrelia meanabrisaTvis, radgan

nebismier dros SeuZlia gaitanos, magram dabali saprocento ganakveTi aqvs.

vadiani depozitebi _ aris fiqsirebuli vadiT bankSi Setanili fuladi saxsrebi, razec bankebi ufro maRal saprocento ganakveTs aweseben.

Semnaxveli depozitebi (Senatanebi) formdeba Semnaxveli serTifikatebiT.

aradepozitur valdebulebebs miekuTvneba iseTi valdebulebebi, romlebic warmoiqmneba miRebuli sesxebiT an fulad bazarze sakuTari savalo fasiani qaRaldebis gayidviT.

III. buRaltruli aRricxvis mesame obieqtia sabanko operaciebi. sabanko operacia aris sabanko saqmianobaSi ganxorcielebuli yoveli calkeuli qmedeba, romelsac Sesabamisi cvlilebebi Seaqvs bankis


12

aqtivebSi, valdebulebebSi, sakuTar kapitalSi, danaxarjebsa da SemosavlebSi.

gamoiyofa aqtiuri da pasiuri operaciebi. aqtiuri operaciebis Sedegad warmoiqmneba moTxovnebi. pasiuri operaciebis Sedegad ki warmoiqmneba bankis resusebis dafinansebis wyaroebi.

amrigad, buRaltrulma aRricxvam unda moicvas bankis mTeli qoneba, maTi dafinansebis wyaroebi da maTSi momxdari cvlilebebi anu yvela sabanko operacia, romelsac adgili eqneba sabanko saqmianobis procesSi.

bankebSi buRaltruli aRricxvisa da finansuri angariSgebis momzadebis meTodika, sxva tipis kompaniebis msgavsad, regulirdeba finansuri angariSgebis saerTaSoriso standartebiT (fass), romelic agreTve Seicavs buRaltruli aRricxvis saerTaSoriso standartebs (bass).

1.3. buRaltruli aRricxvis meTodi

buRaltruli aRricxva Tavisi miznis misaRwevad, moamzados

finansuri angariSgeba misi momxmareblebisaTvis, saWiroebs saTanado xerxebis gamoyenebis aucileblobas.

buRaltruli aRricxvis xerxebis (wesebis) erToblioba warmoadgens buRaltruli aRricxvis meTods. igi rva xerxs anu oTx wyvil elements Seicavs. esenia:

I. dokumentacia da inventarizacia II. Sefaseba da kalkulacia III. angariSebi da ormagi (oradi) aRricxva IV. sacdeli balansi da angariSgeba

ganvixiloT TiToeuli cal-calke. vinaidan buRaltruli aRricxvis mizania moamzados maRali

saimedoobis informacia, romlis safuZvelze SesaZlebeli iqneba swori ekonomikuri gadawyvetilebebis miReba biznesis samyaroSi, buRaltruli aRricxva samarTlebrivi Zalis mqone dokumentebs unda eyrdnobodes. dauSvebelia nebismieri saxis safinanso-ekonomikuri xasiaTis operaciis aRricxva, Tu masze saTanado dokumenti gaformebuli araa. winaaRmdeg SemTxvevaSi, ekonomikuri operacia ukanonod iTvleba.

dokumenti aris ama Tu im movlenis moxdenis werilobiTi mtkicebuleba, romelsac iuridiul-samarTlebrivi Zala aqvs. Ddokumenti aris momxdari faqtebis Sesaxeb arsebuli informaciis pirveli sacavi. YYYYyoveli sameuneo-ekonomikuri operaciis saTanado dokumentebiT gaformebas dokumentacia ewodeba. Yyvela dokumenti Sesabamisi wesiT unda gaformdes. masSiM dasmul yvela kiTxvas pasuxi unda gaeces. Ddokumenti undas iyos daTariRebuli, xelmowerili da beWed dasmuli.

amdenad, aRricxvaSi dokumentaciis xerxis gamoyeneba aucilebelia obieqturi da samarTliani informaciis mosamzadeblad, romelic mis momxmareblebs swori gadawyvetilebebis miRebaSi daexmareba.

zogierTi saaRricxvo informacia zogjer sinamdviles ar Seesabameba. amis mizezi SeiZleba iyos pirvelad dokumentebSi arasworad Setanili Canawerebi da gamoTvlebi, saaRricxvo CanawerebSi daSvebuli Secdomebi an TaRliTobiT gamowveuli danaklisebi. Aaqedan gamomdinare,


13

saWiro xdeba mcdari saaRricxvo Canawerebis Sesworeba. am mizniT gamoiyeneba inventarizacia, rac faqtobrivi mdgomareobis aRweras niSnavs. inventarizacias atarebs kompaniis xelmZRvanelobis mier daniSnuli komisia, romelic adgens inventarizaciis aqts da romelSic asaxulia faqtobrivad aRmoCenili monacemebi. inventarizaciis aqtis safuZvelze momzaddeba inventarizaciis Sedarebis uwyisi, romelSic saaRricxvo monacemebsa da inventarizaciis Sedegebs erTmaneTs Seudareben da gamoiTvleba gadaxrebi, romlis safuZvelzec, aRricxvaSi daSvebuli Secdomebis gasworeba moxdeba.

Sefaseba, rogorc buRaltruli aRricxvis erT-erTi xerxi, niSnavs naturalur da SromiT erTeulebSi gamoxatuli aqtivebis, valdebulebebis, sakuTari kapitalis da safinanso-ekonomikuri operaciebis gadayvanas fulad-Tanxobriv gamosaxulebaSi. Sefasebis meTodi aucilebelia finansur angariSgebaSi misi elementebis aRiareba-asaxvis mizniT.

finansuri angariSgebis elementebi da maTi muxlebi, angariSgebaSi aRiarebuli unda iqnes im SemTxvevaSi, Tu:

a. mosalodnelia am muxliT gamowveuli momavali ekonomikuri sargeblis sawarmoSi Semosvla an sawarmodan gasvla;

b. muxls gaaCnia TviTRirebuleba an Rirebuleba, romelic SeiZleba saimedod Sefasdes.

A amrigad, Sefaseba aris fuladi Tanxebis gansazRvris procesi, romlis mixedviTac xdeba finansuri angariSgebis elementebis aRiareba sawarmos balanssa da mogeba/zaralis angariSgebaSi. es procesi gulisxmobs Sefasebis garkveuli meTodis SerCevas.

finansuri angariSgebis Sedgenis dros sawarmoebi (maT Soris bankebi) iyeneben Sefasebis sxvadasxva saxeebs, sxvadasxva xarisxiT da mravali kombinaciiT. Sefasebis ZiriTadi saxeebia: pirvandeli Rirebuleba anu TviTRirebuleba, mimdinare Rirebuleba, realuri Rirebuleba da diskontirebuli Rirebuleba.

pirvandeli Rirebuleba (an TviTRirebuleba) aris aqtivis SeZenis dros gadaxdili fuladi saxsrebis da maTi ekvivalentebis odenoba, an realuri Rirebileba, romelic unda gadaxdiliyo maTi SeZenis momentSi. Aan produqciis damzadebasa da momsaxurebis gawevaze gaweuli danaxarjebis jami.

mimdinare Rirebuleba aris fuladi saxsrebis an maTi ekvivalentebis is odenoba, romelic unda gadaxdiliyo sawarmos mier aqtivis SeZenisas. valdebulebebi aRiricxeba aradiskontirebuli fuladi TanxiT, romelic saWiroa mis dasafaravad mimdinare periodSi.

realuri Rirebuleba aris fasi, romelic miRebuli an gadaxdili iqneboda aqtivis gayidvidan an vadebulebis gadacemisas, Sefasebis TariRisaTvis bazris monawileebs Soris nabayoflobiT ganxorcielebuli operaciebis dros (fass 13. muxli 9).

diskontirebuli Rirebuleba aris aqtivebis mimdinare diskontirebuli Rirebulebis Tanxa, romelic sawarmos Cveulebrivi saqmianobis pirobebSi momavalSi Semosasvleli wminda fuladi saxsrebis tolia. valdebuleba aRiricxeba im midinare diskontirebuli TanxiT, romelic saWiroa am valdebulebis dasafarad sawarmos Cveulebrivi saqmianobis pirobebSi da romelic sawarmodan momavalSi am mizniT gasasvleli fuladi saxsrebis tolia (fass 1. muxli 100).


14

kalkulacia aris damzadebuli produqciis an Sesrulebuli samuSaoebis TviTRirebulebis gamoTvla danaxarjTa saxeebis mixedviT, romelic bankebSi ar gamoiyeneba. Ees meTodi ZiriTadad materialuri warmoebis sferos kompaniebs WirdebaT. bankebSi SesaZloa ganisazRvros vTqvaT, ra jdeba sabanko momsaxurebis erTi saaTi.

buRaltruli angariSi aris TiToeuli saxis aqtivebSi, valdebulebebSi, sakuTar kapitalSi, Semosavlebsa da xarjebSi momxdari nebismieri cvlilebis aRricxvis xerxi.

ormagi (anu oradi) aRricxva niSnavs erTi romelime sabanko-ekonomikuri operaciis asaxvas or sxvadasxva buRaltrul angariSze: erTis debetSi da meoris kreditSi.

sacdeli balansi aris yvela buRaltrul angariSze darCenili naSTebis deklaracia, Semosavlebisa da xarjebis angariSebis daxurvamde.

Ddiskusia: SevniSnavT, rom saaRricxvo literaturaSi, aRricxvis xerxebis meoTxe wyvili warmodgenilia, rogorc: balansi da angariSgeba, rasac ar veTanxmebiT. buRaltruli balansi finansuri angariSgebis Semadgeneli komponentia da masTan erTad ganixileba. logikuria sacdeli balansis, rogorc aRricxvis xerxis gamoyofa, vinaidan, swored sacdeli balansidan mzaddeba angariSgebis komponentebi, rogoricaa buRaltruli balansi da mogeba/zaralis angariSgeba. pirvel rigSi sacdelma balansma unda aCvenos daculia Tu ara `wonasworoba~ sawarmos aqtivebsa da dafinansebis wyaroebs Soris. mxolod amis Semdeg SeiZleba momzaddes TviT buRaltruli balansi.

angariSgeba aris sawarmos finansuri mdgomareobis da saqmianobis

Sedegebis struqturulad Camoyalibebuli suraTi. angariSgebas `buRaltruli aRricxvis gvirgvins~ uwodeneb. mas miekuTvneba: buRaltruli balansi, mogeba/zaralis angariSgeba, fuladi nakadebis angariSgeba, cvlilebebi sakuTar kapitalSi da werilobiTi ganmartebebi. yvela iuridiuli piri valdebulia gamoaqveynos finansuri angariSgeba raTa sxvadasxva iuridiulma pirebma da sazogadoebis warmomadgenlebma SeZlon Seafason ama Tu im kompaniis finansuri mdgomareoba da miiRon swori gadawyvetilebebi, masTan ama Tu im saxis saqmiani kavSirebis damyarebis Sesaxeb.

1.4. komerciuli bankebis buRaltruli

balansis struqtura

buRaltruli balansi aris firmis aqtivebis anu qonebis ormxrivi asaxva: erTi mxriv, aqtivebis funqciuri daniSnulebis mixedviT anu saxeebis mixedviT da meore mxriv, aqtivebis dafinansebis wyaroebis mixedviT. buRaltrul balanss ori mxare aqvs: aqtivi da pasivi. AaqtivSi asaxulia firmis qoneba erTgvarovani saxis aqtivebis muxlebis mixedviT. pasivSi ki mocemulia aqtivebis SeZenis wyaroebi: valdebulebebi da sakuTari kapitali. Ddiskusia: SevniSnavT, rom finansuri angariSgebis satandartebi (fass) da aRricxvis saerTaSoriso standartebi (bass) balansis meore mxares ar uwodebs `pasivs”, am termins ar iyenebs. Abalansis meore mxares moixseniebs rogorc: `valdebulebebi da sakuTari kapitali”.


15

vfiqrobT, rom terminologia miT ufro sasargebloa, rac ufro mokled, lakonurad da swrafad gamoiTqmis. amasTan, valdebulbebic da sakuTari kapitalic, aqtivebis dafinansebis wyaroebia da amdenad, gamarTlebulad migvaCnia erTi terminis - `pasivebis” - cnebis qveS maTi gaerTianeba. miT ufro, rom termini - `pasivebi~ fartod gamoiyeneba Teoriasa da praqtikaSic. saerTaSiriso standartebis mixedviT, aqtivi warmodgenili unda iyos mimdinare da grZelvadiani aqtivebis ganayofebis saxiT. Aaseve, valdebulebebi dajgufebuli unda iyos mimdinare da grZlevadiani valdebulebebis saxiT. buRaltruli balansi eyrdnoba Semdeg tolobas: aqtivi = valdebulebebi + sakuTari kapitali garegnulad, buRaltruli balansi SeiZleba iyos horizontaluri an vertikaluri formis. Hhorizontaluri tipis balansSi marcxniv aqtivia da marjvniv pasivi. vertikaluri formis balansSi ki jer aqtivis muxlebia CamoTvlili da Semdeg pasivis: valdebulebebi da sakuTari kapitali. buRaltruli balansi romeli formiTac ar unda momzaddes, masSi yovelTvis aris asaxuli aqtivebisa da maTi dafinansebis wyaroebis toloba. kerZod, balansis aqtivis jami yovelTvis valdebulebebisa da sakuTari kapitalis jamis tolia. buRaltrul balansSi gakeTebul yovel Tanxobriv Canawers, buRaltruli muxli ewodeba. daniSnulebisa daLlikvidurobis mixedviT erTgvarovani saxis aqtivi, valdebuleba da sakuTari kapitali buRaltrul balansSi aRiardeba gancalkavebuli muxlebis saxiT. saswavlo miznebisaTvis jer ganvixiloT horizontaluri tipis balansi gamartivebuli saxiT. davuSvaT, bankis dafuZnebis dors Setanilia 18 mln lari. 12 mln lari mesakuTreebma sakuTari saxsrebiT moagrova, (knondmeblobit, savaaldebulo 12 mln klari sakuTari saxsrebiT unda iyos dafaruli). danarCeni ki isesxes. aseT SemTxvevaSi, bankis sawyisi balansi iqneba Semdegi saxis: cxrili 1.4.1. sawyisi blansi (mln.l)

aqtivi Tanxa pasivi Tanxa Ffualadi saxsrebi ------------------------ jami

18,0 --------- 18,0

saaqcio kapitali valdebuleba ------------------------ jami

12,0 6.0 ----------- 18,0

ganvixiloT martivi sabanko operaciebi da vaCvenoT, rom sabalanso toloba arasodes ar dairRveva. I. davuSvaT, bankSi depozitebze Seitanes 8,0 mln l. Aam operaciis Sedegad, balansis aqtivSi gaizrdeba fuladi saxsrebi da pasivSi, imave sididiT gaizrdeba valdebulebebi. II. bankma gasca sesxis saxiT 15 mln lari. Aam operaciiT, aqtivSi Semcirdeba fuladi saxsrebi da imave aqtivSi, warmoiSveba axali muxli: moTxovna gacemuli sesxebiT. III. bankma depozitebze gasca 1 mln laris procentis Tanxa.


16

am operaciiT, balansis aqtivSi Semcirdeba fuladi saxsrebi da imave sididiT pasivSi Semcirdeba ekonomikuri sargebeli. IV. bankma gacemuli sesxebidan miiRo 1,5 mln lari saprocento Semosavali. Ees operacia zrdis fulad saxsrebs – aqtivSi da imve TanxiT zrdis ekonomikur sargebels – mogebas, balansis pasivSi. CamoTvlili operaciebis gavlenis gaTvaliswinebis Semdeg, buRaltruli balansi miiRebs Semdeg saxes (ix. cxrili 1.4.2.). cxrili 1.4.2. balansi registrirebuli operaciebis Semdeg (mln.l)

aqtivi Tanxa pasivi Tanxa fualadi saxsrebi (18+8-15-1+1,5) moTxovna gacemuli sesxebiT ------------------------ jami

11,5 15,0 --------- 26,5

saaqcio kapitali valdebuleba (8+6) mogeba (1,5 -1) ------------------------ jami

12,0 14,0 0,5 ----------- 26,5

rogorc 1.4.2 cxrilidan Cans, sabalanso wonasworoba ar darRveula

da arc SeiZleba dairRves Tu yvela cvlilebis aRiareba uSecdomod moxdeba. motanili magaliTi marTalia Zalian martivi saxisaa, magram rogori rTuli da mravalricoxvanic ar unda iyos ama Tu im periodSi ganxorcielebuli sabanko operaciebi, arsebuli kanonzomiereba yovelTvis daculi iqneba.

SeiZleba daisvas aseTi kiTxva: Semdegi kviris bolosaTvis balansis saboloo jami ar Secvlila. magram, fuladi Tanxebi 7 mln lariT Semcirda. ra moculobis gaxdeba gacemuli sesxebi? pasuxi: gaizrdeba 7 mln lariT.

xolo, garegnulad balansi horizontaluri tipis iqneba Tu vertikaluri, es araarsebiTi sakiTxia da Sinaarsobrivad balansSi arafers ar cvlis. finansuri angariSgebis saerTaSoriso standartebis rekomendaciiT, sawarmoebma buRaltrul balansSi unda asaxon Sesadarisi informacia sul mcire ori saangariSgebo periodisaTvis. buRaltrul balansSi yvela sawarmo valdebulia aCvenos mimdinare da grZelvadiani muxlebi gancalkavebulad. Mmxolod bankebs aqvT

ufleba, aqtivეbi da valdebulbebi ar waradginon mimdinare da grZeladiani muxlebis saxiT. aRricxvis standartebis ganmartebiT, ùfro sasargeblo informacias iZleva muxlebis wardgena likvidurobis zrdadobis an Semcirebis mixedviT, vidre mimdinare da grZelvadiani niSnis mixedviT asaxva. es imiTaa gamarTlebuli, rom bankebi ar awarmoeben saqonlisa da momsaxurebis miwodebas mkafiod gansazRvul saoperacio ciklSi. ( bass 1. muxli 63). Ddiskusia: Cveni azriT, ufro marTebuli iqneba Tuki bankebis wliur buRaltrul balansSi aqtivebi (aseve valdebulebebi) warmodgenili iqneba mimdinare da grZelvadiani aqtivebis ganayofebis saxiT. winaaRmdeg SemTxvevaSi, informaciis gare momxmareblebisaTvis SeuZlebeli xdeba likvidurobis koeficientebis gamoangariSeba, romelTa gamosaTvlelad mimdinare aqtivebisa da mimdinare valdebulebebis maCveneblebia saWiro. ASesabamisad, nawilobriv izRudeba balansis finansuri mdgomareobis Sefasebis funqcia. miuxedavad imisa, rom bankebi materialur produqcias ar awarmoeben, es araarsebiTi sakiTxia. mTavaria angariSgebaSi avansirebuli Rirebulebis brunvis Taviseburebebi Candes.


17

vfiqrobT, bankebzec savaldebulo wesiT unda gavrceldes moTxovna rom, sawarmom aqtivi mimdinare aqtivad unda miiCnios, Tu: navaraudevia aqtivis realizacia an gamiznulia gasayidad an moxmarebisaTvis, Cveulebrivi sawarmoo ciklis ganmavlobaSi; ZiriTadad gamoiyeneba savaWro daniSnulebiT; navaraudevia misi ralizacia saangariSgebo periodis Semdeg Tormeti Tvis ganmavlobaSi; an aris fuladi aqtivi da misi ekvivalenti, garda im SemTxvevisa, rodesac misi gacvla an valdebulebis dasafarad gamoyeneba SezRudulia saangariSgebo periodis Semdeg sul mcire Tormeti TviT mainc. Yyvela sxva aqtivi unda miekuTvnos gZelvadian aqtivebs (bass 1. muxli 66). grZelvadiani aqtivi moicavs yvela im materialur, aramaterialur da finansur aqtivs, romelic grZelvadiani daniSnulebiT (erT welze meti xniT) gamoiyeneba. dReisaTvis, komerciuli bankebi wliur buRaltrul balansSi ar gamoyofen mimdinare da grZelvadian aqtivebsa da valdebulebebs. igi Semdegi saxiT qveyndeba (ix. Cxrili 1.4.1). cxrili 1.4.1. komerciuli bankis buRaltruli balansi 2010 wlis 31 dekembris mdgomareobiT

(aTas larebSi)

Aa q t i v i

Tanxa

p a s i v i (valdebulebebi da sakuTari kapitali)

Tanxa

naRdi fuli sakorespodento angariSi fuladi saxsrebi sxva bankebSi fasiani qaRaldebi dilinguri operaciebisaTvis sainvexticio fasiani qaRaldebi gacemuli sesxebi sesxebis SesaZlo danak. rezervi wminda sesxebi (60000 – 4000) misaRebi procentebi da dividendebi investiciebi sawasdebo kapitalSi gasayidad gamzadebuli aqtivebi ZiriTadi saSualebebi gudvili aramaterialuri aqtivebi sxva aqtivebi ----------------------- sul aqtivebi

5 000 21 000 9 000 1 500 22 000 60 000 (4 000) 56 000

12 000 30 000

16 800 45 000 5 000 2 500 1 200 -------- 227 000

I. valdebulebebi

mimdinare angariSebi bankebis depozitebi mimdinare depozitebi moTxovnamde depozitebi sakuTari savalo fasiani qaRaldebi nasesxebi saxsrebi gadasaxdeli procentebi da dividendebi subordinirebuli valdebulebebi sxva valdebulebebi ---------------------------- sul valdebulebebi II. sakuTari kapitali saaqcio kapitali Cveulebriv aqciebSi saaqcio kapitali privilegirebul aqciebSi saemisio kapitali saerTo rezervebi aqtivebis gadafasebis rezervi gaunawilebeli mogeba -------------------------- sul sakuTari kapitali -------------------------- sul pasivebi

25 400 12 000 14 500 15 400 12 000 15 600 16 500 11 000 9 400 ------- 131 800 45 000 14 000 10 000 12 400 7 500 6 300 ------- 95 200 ------- 227 000


18

komerciul bankebSi buRaltruli balansi yoveli dRis bolos mzaddeba da yoveli momdevno dRis 11 saaTamde, eleqronuli failis saxiT ugzavnian erovnul banks. yoveldRiur balansSi mocemulia yvela angariSis naSTi Semosavlebisa da xarjebis angariSebis CaTvliT. yoveli Tvis 10 samuSao dReSi agreTve waradgenen saangariSgebo Tvis bolo ricxvis mdgomareobiT momzadebul balanss valutebis WrilSi, mogeba/zaralis angariSgebas, bankTaSorisi sesxebisa da depozitebis Sesaxeb informacias. kvartlis damTavrebidan 30 kalendaruli dRis ganmavlobaSi, mas Semdeg rac nebarTvas miiReben erovnul bankSi wardgenil finansur angariSgebaze, kvartalur angariSgebas aqveyneben beWdviT organoSi. agreTve, yovelwliurad, momdevno wlis 15 maisamde erovnul banks waredgineba wliuri finansuri angariSgeba, damoukidebeli gare auditis mier momzadebul daskvnasTanA erTad. garda erovnuli bankisa, komerciuli bankebi yovelTviur, kvartalur da wliur finansur angariSgebas ugzavnian centralur sazRvargareTis ofisebs.

buRaltruli balansi komerciul bankebSi cal-calke dgeba erovnul da ucxour valutaSi, romelTa dajamebiT miiReba krebsiTi balansi, romelSic, yvela saxis ucxouri valuta gadayvanilia erovnul valutaSi. bankma Tavisi sakredito-sameurneo saqmianobis Sesaxeb angariSgeba unda waradginos drois garkveuli intervaliT. bankebSi angariSgebis ori forma arsebobs: Sida da gare angariSgeba.

Sida angariSgeba mzaddeba bankis menejmentisa da xelmZRvanelobis mier mmarTvelobiTi gadawyvetilebebis misaRebad drois nebismieri periodisaTvis: dRe, dekada, Tve, kvartali da weliwadi. Sida angariSis wardgenis periodulobas adgens bankis direqtorTa sabWo.

gare angariSgeba ZiriTadad informaciis gare momxmareblebisaTvis mzaddeba. komerciuli bankebi sxvadasxva tipis gare angariSgebas waradgenen. esenia:

angariSgeba saqarTvelos erovnul bankTan;

angariSgeba saxelmwifo struqturebTan (sagadasaxado samsaxurebi);

angariSgeba saerTaSoriso safinanso organizaciebTan;

angariSgeba saerTaSoriso auditTan;

angariSgeba sazogadoebisaTvis. erovnuli bankisaTvis angariSgebis wardgenis periodulobas

gansazRvravs erovnuli bankis mier miRebuli specialuri dadgenilebebi. saxelmwifo struqturebisaTvis angariSgeba waredgineba yovelTviurad, kvartalurad da wliurad. saerTaSorisi auditisa da informaciis danarCeni tipis momxmareblebisaTvis, weliwadSi erTxel.

1.5. buRaltruli angariSebi da ormagi

aRricxva

buRaltruli angariSebi gamoiyeneba safinanso-ekonomikuri operaciebiT gamowveuli cvlilebebis aRricxvisaTvis.

buRaltruli angariSi aris specialuri moxazulobis cxrili, romelSic erTgvarovani tipis operaciebi saTando wesiT aRiricxeba.


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safinanso-ekonomikuri (sameurneo) operacia aris yoveli calkeuli qmedeba, romelsac adgili aqvs nebismieri kompaniis safinanso-ekonomikuri saqmianobis procesSi. magaliTad, sesxis aReba, sesxis gacema, Senobis SeZena, xelfasis gacema da a.S. calkeuli operaciaa, romlebic cvlian firmis angariSgebis ekonomikur elementebs anu ekonomikur maCveneblebs.

yoveli sameurneo (ekonomikuri) operacia cvlilebebs iwvevs kompaniebis da Sesabamisad, bankebis iseT naerT ekonomikur maCveneblebSi, rogoricaa: aqtivebi, valdebulebebi, sakuTari kapitali, Semosavlebi da xarjebi. es cvlilebebi dadebiT an uaryofiT gavlenas axdenen sawarmos finansur Sedegebze, amitom menejments efeqtiani marTvis mizniT sWirdeba srulyofili informacia im cvlilebebis Sesaxeb, romlebic mxolod buRaltruli angariSebis gamoyenebiT aRiricxeba. vinaidan buRaltruli angariSebi cvlilebebs aRricxaven, xolo nebismieri saxis cvlileba SeiZleba mxolod ori mimarTulebiT: zrdis an Semcirebis mimarTulebiT moxdes, amitom, yvela buRaltrul angariSs or-ori mxare aqvs, romelTac tradiciulad, laTinuri warmoSobis terminebi _ debeti da krediti ewodebaT. calkeuli saxis aqtivis, valdebulebis, sakuTar kapitalis, Semosavlisa da xarjis aRricxvisaTvis Sesabamisi saxelwodebis angariSi gamoiyeneba. imis Sesabamisad, Tu buRaltruli angariSi ekonomikuri Sinaarsis mixedviT ras aRricxavs, gasxvavebulia maTi sadebeto da sakredito mxareebis Sinaarsi. amitom, pirvel rigSi, ekonomikuri Sinaarsis mixedviT gamoiyofa: aqtiuri, pasiuri da aqtiur-pasiuri angariSebi. Aaqtiuri angariSi ewodeba aqtivebis anu (qonebis) da danaxarjebis aRmricxvel angariSebs. Aaqtiuri angariSebis – debetSi aRiricxeba angariSis zrda da kreditSi – angariSis Semcireba. aqtiur angariSebs aqvT molod debetis naSTi. pasiuri angariSi ewodeba aqtivebis dafinansebis wyaroebis anu valdebulebebis, sakuTari kapitalisa da Semosavlebis aRmricxvel angariSebs. maT Sebrunebuli buneba aqvT aqtiur angariSebTan SedarebiT. debetSi aRiricxeba – Semcireba da kreditSi _ zrda. pasiur angariSebs aqvT mxolod kreditis naSTi. aqtiur-pasiur angariSebs orive tipis angariSis buneba aqvT. maT SeiZleba hqondeT debetis an kreditis naSTi. buRaltrul angariSze darCenili naSTi axasiaTebs operaciebiT gamowveuli cvlilebebis darCenil Sedegs. angariSis naSTi SeiZleba gamoTvlili iqnes an brunvis meTodiT an mTliani jamis meTodiT. Aa).BnaSTis gamoTvla brunvis meTodiT Aam meTodiT aqtiuri angariSis saboloo naSTi udris debetis sawyis naSTs mimatebuli debetis brunva da gamoklebuli kreditis brunva. angariSis brunva aris mimdinare periodSi asaxuli Tanxebis jami. brunvaSi naSTi ar Sedis. pasiuri angariSis saboloo naSTi udris kreditis sawyis naSTs mimatebuli kreditis brunva da gamoklebuli debetis brunva. magaliTze naCvenebia naSTebis gamoTvla Tanxobrivad. wertilebSi igulisxmeba sxvadasxva operaciis nomeri.


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aqtiuri angariSi pasiuri angariSi d -------------------------------------------------- k d ----------------------------------------------- k naSTi: 5 000 * 14 000 * 15 000 naSTi: 10 000 * 12 000 * 16 000 * 20 000 * 24 000 * 14 500 * 10 000 -------------- ----------------- ------------------- -------------------- brunva: 26 500 brunva: 30 000 brunva: 35 000 brunva: 34 000 -------------- --------------- ------------- ------------ naSTi: 1 500 naSTi: 9 000 (5000+26500-30000) (10000+34000-35000)

b). naSTis gamoTvla mTliani jamis meTodi: buRaltrul angarSebze saboloo naSTis gamoTvlis mTliani jamis meTodis dros saWiroa Semdegi safexurebs gavla:

I. TiToeul buRaltrul angariSze gamoiTvleba debetisa da kreditis mTliani jamebi sawyisi naSTis CaTvliT. e.i. mimdinare brunva ar gamoiyofa;

II. udidesi jami, erTi striqonis gamotovebiT Caiwereba angariSis orive mxares;

III. sxvaoba udides da umcires jamebs Soris, rogorc damabalansebeli ricxvi, `gadasatani naSTis” saxiT, umciresi jamis mxares Caiwereba.

IV. sacdel balansSi naSTis gadatanis Semdeg, ki igive Tanxa Caiwereba mopirdapire mxares _ `gadatanili naSTis” saxelwodebiT. amrigad, `gadasatani naSTi” da `gadatanili naSTi”, arsiT, orive saboloo naSTia. xolo, Tvis dasawyisSi, balansidan angariSebSi naSTis gadmotanis Semdeg, maT uwodeben `gadmotanil naSTs”. maSasadame, `gadmotanili naSTi” igive sawyisi naSTia.

SevniSnavT, rom naSTebis aseTi gamoTvlis xerxi da terminologia sazRvargareTis mraval qveyanaSi gamoiyeneba. CvenTan ki, tradiciulad, brunvis meTodi gamoiyeneba. naSTis gamoTvlis romeli xerxic ar unda airCios buRalterma, igi Sedegebze gavlenas ar axdens. amdenad es wminda teqnikuri sakiTxia.

EmTliani jamis xerxi naCvenebia Semdeg magaliTze: aqtiuri angariSi pasiuri angariSi d -------------------------------------------------- k d ----------------------------------------------- k naSTi: 5 000 * 14 000 * 15 000 naSTi: 10 000 * 12 000 * 16 000 * 20 000 * 24 000 * 14 500 gadasatani gadasatani * 10 000 naST 1 500 naSTi 9 000 -------------- ----------------- ------------------- -------------------- jami: 31 500 jami: 31 500 jami: 44 000 jami: 44 000 -------------- --------------- ------------- ------------ Ggadatanili gadatanili naSTi 1 500 naSTi 9 000 ( 31500 – (14000+16000) = 1 500 ( 44000 – (15000+20000) = 9 000


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buRaltrul angariSebze Tanxebis Cawera anu aRricxva, sameurneo operaciebis safuZvelze xdeba. debetSi Tanxis Caweras, am angariSis debetoba, xolo, kreditSi Caweras, am angariSis _ kreditoba ewodeba. aqtiuri angariSi zrdis dros debedteba, Semcirebis dros ki kreditdeba. buRaltruli balansis ganxilvis dros davinaxeT, rom yoveli sabanko operacia ramdenime maCvenebels erTdroulad da Tanabrad cvlis. Bbiznesis am Sida ekonomikuri wonasworobis buRaltrul angariSebSi asaxvis mizniT, operaciebis ormagi (igive oradi) aRricxva gamoiyeneba.

sameurneo operaciebisOormagi aRricxvis meTodi

ormagi aRricxva niSnavs erTi sabanko operaciiT, erTidaigive Tanxis minimum or buRaltrul angariSze Caweras: erTis _ debetSi da meoris _ kreditSi. erTi sabanko (sameurneo) operaciis safuZvelze buRaltruli angariSebis dakavSirebas angariSTaA korespodencia ewodeba, xolo, TviT angariSebs mokorespodento angariSebi hqvia. erTi mokorespodento angariSis sadebeto Canaweri udris meore mokorespodento angariSis sakredito Canawers. magaliTad: salarodan meanabrem gaitana 1.000 lari. mocemuli erTi operacia erTdroulad Secvlis fulis moculobas salaroSi da valdebulebas meanabris mimarT. orive maCvenebeli mcirdeba. am operaciis buRaltruli aRricxvisaTvis ori angariSia saWiro da Sedgeba Semdegi buRaltruli muxli: debeti – valdebuleba miRebuli depozitebiT - 1000 l krediti _ salaro - 1000 l (valdebulebis aRrmricxveli angaiSi pasiuri angariSia da misi Semcireba debetSi aRiricxeba. salaros angariSi ki aqtiuri angariSia da aq Semcireba kreditSi aRrcxeba). amrigad, buRaltruli muxli aris Canaweri, romelSic mokorespodento anu sadebeto da sakredito angariSebis saxelebia miTiTebuli. buRaltruli muxli SeiZleba iyos martivi an rTuli. martivia iseTi buRaltruli muxli, romelSic erTi angariSis - debetia da meore angariSis _ krediti. rTulia iseTi buRaltruli muxli, romelSic erTi angariSis debetia da ramdenime angariSis krediti an piriqiT. Aan ramdenime sadebeto da ramdenime sakredito angariSia erTdroulad. yoveli rTuli buRaltruli muxli SeiZleba martiv muxlebad daiSalos. amrigad, buRaltruli aRricxva moicavs periods pirveladi dokumentebis Sedgenidan, finansuri angariSgebis momzadebis CaTvliT. periods pirveladi dokumentis Sedgenidan finansuri angariSgebis Sedgenamde, saaRricxvo cikli ewodeba. saaRricxvo ciklis safexurebia:

sameurneo operaciebis anu faqtebis gaformeba pirvelad dokumentebSi;


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pirveladi dokumentebidan sameurneo operaciebis gadatana JurnalebSi, rogoricaa: Sesyidvebis, gayidvebis, salaros operaciebis, depozitebis da sxvaTa Jurnalebi;

Jurnalebidan operaciebis gadatana operaciebis mTavar saregistracio JurnalSi anu saerTo JurnalSi xdeba;

operaciebis saregistracio Jurnalidan buRaltruli muxlebis gadatana mTavar sabuRaltro wignSi anu `T” angariSebSi;

saboloo naSTebis gamoTvla mTavari wignis angariSebSi;

mTavari wignidan naSTebis gadatana sacdel balansSi

koreqtirebuli sacdeli balansis momzadeba;

damasrulebeli gatarebebi, roca Semosavlebisa da xarjebis angariSebi ixureba mogeba-zaralis angariSiT;

sacdeli balansidan mogeba/zaralis angariSgebis momzadeba;

sacdeli balansidan buRaltruli balansis momzadeba;

sakuTari kapitalis cvlilebis angariSgebis momzadeba

fuladi nakdebis angariSgebis momzadeba mTavari wignidan.

Kkompiuteruli buRaltruli aRricxvis programaSi, CamoTvlili safexurebidan zogierTi amoRebulia. saerTo sqema ki igivea (ix. sqema 1.5.1). sqemidan naTlad Cans kavSiri sabanko operaciebsa da finansur angarSgebas Soris. calkeuli operacia cvlis buRaltruli balansis muxlebs. es cvlilebebi oTxi tipis SeiZleba iyos:

sqema 1.5.1.

pirveli tipis cvlileba Seexeba balansis aqtivs, roca aqtivis erTi muxli izrdeba, meore muxli imave TanxiT mcirdeba, saboloo jami ki ar icvleba.

meore tipis cvlileba Seexeba mxolod balansis pasivs, roca pasivis eTi muxli raime TanxiT izrdeba, meore muxli imave TanxiT mcirdeba. saboloo jmi ki ar icvleba.

mesame tipis cvlileba Seexeba aqtivsa da pasivx erTdroulad. kerZod, aqtivis romelime muxli izrdeba da pasivis romelime muxlic imave TanxiT izrdeba. balansis saboloo jamic izrdeba.

meoTxe tipis cvlilebis dros erTdroulad mcirdeba aqtivisa da pasivis muxlebi da balansis saboloo jamic imave TanxiT mcirdeba.

saaRricxvo cikli

pirveladi dokumentebi

Jurnal- ebi

mTavari Jurnali

mTavari sabuRaltro wigni

sacdeli balansi

finansuri angariSgeba


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1.6. bankebis buRaltruli aRricxvis

angariSTa gegma

saqarTvelos sabanko dawesebulebebisaTvis buRaltruli aRricxvis angariSTa gegma aris mTavri angariSebis CamonaTvali, romelic moamzada saqarTvelos erovnulma bankma da damtkicebulia saqarTvelos parlamentTan arsebuli buRaltruli aRricxvis standartebis komisiis mier. igi savaldebuloa erovnuli bankisa da yvela komerciuli bankebisaTvis. 2001 wlis 1 ianvridan saqarTveloSi moqmedebs axali angariSTa gegma, romelic damuSavebulia aRricxvis saerTaSoriso standartebis moTxovnebis safuZvelze. yvela angariSs mikuTvnebuli aqvs oTxniSna ricxviTi kodi, romelic saWiroa operaciebis kompiuteruli damuSavebisa da funqciuri analizisaTvis. bankebis buRaltruli aRricxvis angariSTa gegma Sedgeba eqvsi ganayofisagan. TiToeuli ganayofi Seicavs klasebs, yoveli klasi Seicavs jgufebsa da jgufebi – TviT mTavar angariSebis kodebs (ix: danarTi): angariTa gegmis ganayofebia:

I. aqtivebi _ klasi 10 _ 29. aqtivebis aRmricxveli angariSebis kodebi iwyeba erTiT da oriT;

II. valdebulebebi _ klasi 30 _ 49. am ganayofis angariSebis kodebi iwyeba samiT da oTxiT;

III. sakuTari kapitali _klasi 50 _ 59. angariSTa kodebi iwyeba xuTiT;

IV. Semosavlebi _ klasebi 60 _ 76. e.i. Semosavlebis angariSTa kodebi iwyeba eqvsiT da SvidiT;

V. xarjebi _ klasebi 80 _ 96. xarjebis angariSTa kodebi iwyeba rvianiTa da cxrianiT;

VI. balansgareSe angariSebi, maTi kodebi iwyeba nuliT. Eesenia klasebi; 01 _ 09.

angariSTa gegmaSi yovel angariSs mikuTvnebuli aqvs oTxniSna kodi, romlis pirveli cifri aRniSnavs ganayofs, meore _ klass, mesame _ jgufis nomers am klasSi da meoTxe _ angariSis nomers mocemul jgufSi. ase magaliTad: angariSi _ 1003 _ `komerciuli bankis salaro” _ misi ricxviTi kodi Semdegnairad iSifreba: 1 _ aRniSnavs pirvel ganayofs anu angariSi aqtivebis ganayofSia, 0 – nuli klasis angariSia, mesame isev – 0 _ nuli jgufis angariSia da _ 3 _ nulovani jgufis mesame angariSia. angariSi _ `daumTavrebeli kapitaluri dabandebis danaxarjebi _ 2911 _ misi kodi Semdegnairad iSifreba: es angariSi aris angariSTa gegmis meore ganayofis, mecxre klasis, pirveli jgufis pirveli angariSi. angariSi _ 3501 _ àrarezidenti centraluri bankebis `loro” angariSebi” _ aris angariSTa gegmis mesame ganayofis, mexuTe klasis, nulovani jgufis pirveli angariSi da a.S. angariSebi ixsneba erovnul da ucxour valutaSi. moTxovnebisa da valdebulebebis angariSebi gamoyofilia sawarmoTa sami tipis samarTlebriv-iuridiuli formis organizaciebisaTvis, rogoricaa: saxelmwifo institutebi, saxelmwifo kontrols daqvemdebarebuli


24

institutebi da klientebiA (igive, kerZo seqtori). amasTan, gamoyofilia organizacebis saqmianobis rva sferos angariSebi. buRaltruli aRricxvis angariSebi finasuri angariSgebisadmi damokidebulebis mixedviT jgufdeba: sabalanso, mogeba/zaralis da balansgareSe angariSebad. sabalanso angariSebi is angariSebia, romelTa naSTebi buRaltrul balansSi gadaitaneba. Eesenia aqtivebis, valdebulebebisa da sakuTari kapitalis aRmricxveli angariSebi. M mogeba/zaralis angariSebis naSTebi buRaltrul balansSi ar gadadis, isini mogeba/zarlis angariSgebaSi Seitaneba, erTmaneTs gadafaraven da mxolod darCenili sxvaoba, gaunawilebebli mogebis saxiT, gadadis buRaltrul balansSi. balansgareSe angariSebis naSTebi finansur angariSgebaSi ar aisaxeba, magram mocemulia balansTan erTad, rogorc damateba. balansgareSe angariSebi gamoiyeneba bankebis pirobiTi da formaluri valdebulebebis aRsaricxavad da iseTi faseulobebis aRsaricxavda, romelic bankis aqtivs ar warmoadgens, magram bankis pasuxismgelobis qveS mis sacavebSi imyofeba. magaliTad, angariSi _ 0101 – `banknotebi sacavSi” _ aRricxavs erovnuli bankis sacavSi myof fulis niSnebs, romelic jer mimoqcevaSi araa gaSvebuli da amitom, jer arc aqtivia da arc valdebuleba. angariSi _ 0301 _ àRebuli formaluri finansuri valdebulebebi” _ aRricxavs bankis mier valdebulebis aRiarebas gasacem kreditebze, romelic xelSekrulebiT ukve gaformebulia da a.S. balansgareSe angariSebSic gamoiyeneba ormagi aRricxvis meTodi. Pxolo, paraleluri angariSis ararsebobis SemTxvevaSi gamoiyeneba teqnikuri angariSi _ 0999. sabanko dawesebulebebis angariSTa gegmis sistema aris erTiani da misi Secvla erovnuli bankis nebarTvis gareSe dauSvebelia. bankebis buRaltruli aRricxvis meTodika, rogorc yvela sxva iuridiuli pirebisaTvis, eqvemdebareba finansuri angariSgebis saerTaSoriso standartebis (fass) da buRaltruli aRricxvis saerTaSoriso satandartebis (bass) moTxovnebs. 2016 wlis mdgomareobiT, buRaltruli aRricxvis saerTaSoriso standartebis sabWos mier damtkicebuli da gamocemulia finansuri angariSgebis (fass) Teqvsmeti da bass-is ormocdaerTi standarti (ix: danarTi). kiTxvebi TviTSemowmebisaTviis:

1. ganmarteT buRaltruli aRricxvis sagani; 2. ganmarteT buRaltruli aRricxvis meTodi; 3. ras udris aqtiuri angariSis saboloo naSTi; 4. rogor gamoiTvleba pasiuri angariSis saboloo naSTi; 5. ras niSnavs gadasatani naSTi; 6. romel tolobas eyrdnoba buRaltruli balansi; 7. axseniT, ratom ar SeiZleba dairRves wonasworoba buRaltrul

balansSi; 8. rodis debetdeba aqtiuri angariSi; 9. rodis kreditdeba pasiuri angariSi.


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Tavi 2. sakaso operaciebis

aRricxva

Kkomerciuli bankebis erT-erT aucilebel saqmianobas klientebisadmi

sakaso anu naRdi fuliT momsaxurebis gaweva warmoadgens.. klientebTan naRdi fuliT angariSsworeba iTvaliswinebs klientebze fuladi niSnebis miReba-gacemas. Ffuladi niSnebi SeiZleba iyos banknotebi (qaRaldis fuli) da monetebi (liTonis fuli). Kkomerciul bankebSi sakaso saqmianobis organizaciis wesebs aregulirebs erovnuli bankis mier damtkicebuli specialuri `debuleba komerciuli bankebis salaros meurneobis Sesaxeb”.

Mmocemul TavSi ganxiluli iqneba Semdegi sakiTxebi:

komerciuli bankebis sakaso kvanZis organizeba;

naRdi fuliT operaciebis warmoebis wesebi;

naRdi fulis gadazidva da inkasacia;

fulis banknotebisa da monetebis formireba da Senaxva;

salaros operaciebis aRricxva;

ucxouri valutis yidva-gayidvis operaciebis aRricxva.

2.1. komerciuli bankebis sakaso samuSaoebis

organizacia

fizikur da iuridiul pirebze naRdi fuliT momsaxurebisaTvis,

komerciul bankebSi, maT kuTvnil an ijariT aRebul SenobaSi iqmneba sakaso kvanZi. xolo, mosaxleobis sakaso momsaxurebis gaumjobesebisa da daCqarebis mizniT, anabrebis miReba-gacemisaTvis, erovnuli da ucxouri valutis yidva-gayidvisaTvis, fizikuri pirebisagan komunaluri da sxva gadasaxadebis miRebisaTvis, ixsneba kvanZgareTa salaroebi rogorc damoukideblad, ise sxva organizaciebSi (sawarmoebSi). agreTve dgamen bankomatebs. Yyovelive amisaTvis komerciul bankebs unda hqondeT licenzia, romelsac erovnuli banki iZleva.

bankis sakaso kvanZi SeiZleba Seicavdes Semdeg saTavsebs (ganyofilebebs):

front deski (wina xazi. saoperacio)

operaciebis mmarTveli ganyofileba (beq ofisi)

salaroebi

saRamos salaro

faseulobaTaA sacavi (sakuWnao, seifebis oTaxi)

inkasatorebisagan fulis miReba-gacemis saTavso


26

klientTa faseulobebis oTaxi da sxva. saoperacio (front deski, wina xazi), rogorc wesi ganTavsebulia

kompaqturad, pirvel sarTulze, operatiuli muSaobis uzrunvelsayofad. misi muSakebi emsaxurebian klientebs gadaricxvebisa da angariSebis gaxsnis mizniT. saoperacio ganyofilebis yoveli saTavsi erTmaneTisagan gamoyofilia tixrebiT ori metris simaRleze. magidis zedapiridan Seminulia.

operaciebis ganyofileba ki akontrolebs saoperacio muSakis mier Sesrulebuli operaciebis sizustes.

salaroebi momsaxurebis oTaxidan gamoyofilia tixriT, romelsac aqvs tyviagaumtari mina da sarkmeli fulis gadasacemad. amasTan, SesaZlebelia fulis gadaTvla klientis mier. rekomendebulia salaros muSakis oTaxis Semdegnairad mowyoba: specialuri magida, mbrunavi skami, fulis saTvleli manqana, metalis karada an seifi, banknotebis namdvilobis Semowmebis xelsawyo da sxva.

saRamos salaro fuls ibarebs saoperacio dRis damTavrebis Semdeg kvanZgareTa salaroebidan an filialebidan fulis Semotanis dros.

fulis gadaTvlis salaro gankuTvnilia dRis bolosaTvis arsebuli fulis daTvlisa da formirebisaTvis.

faseulobaTaA sacavSi inaxeba fulis bankntebi da monetebi. misi farTobi aranakleb 10 kv.m. unda iyos. Kkari unda iyos dajavSnuli da sami an aranakleb ori saketiT unda iketebodes. faseulobaTa sacavis kedeli ar unda esazRvrebodes Ria sivrces an sxva organizaciis kedels. Sesasvleli Caketilia cxaurebiani kariT. Dderefnis kedlebi aRWurvilia dacvis signalizaciiT da videokontroliT. sacavis qveS igeba ori metri sisqis betoni. sacavis qveS raime sardafis mowyoba dauSvebelia.

fulis sacavi aRWurvilia signalizaciis ori-sami dacviTi zRudiT. pirveli zRude icavs sacavis kars gaRebaze; meore zRude icavs sacavis kedlebs, iataks da Wers `gatexvaze~. Mmesame zRude icavs sacavis mTel sivrces.

Tu banki ganTavsebulia arastandartul SenobaSi da fulis sacavis aSeneba SeuZlebelia, maSin SeiZleba moewyos seifebis Sesanaxi oTaxi IV klasis simtkicis saxelmwifo standartis mixedviT. igi aRiWurveba damcavi signalizaciis sami zRudiT: kar-fanjrebi, oTaxis moculoba da TviT seifebi.

sagangaSoO signalizaciiT aRWurvilia sakaso kvanZis yvela saTavsi. isini aseve aRWurvilia avtomaturi saxanZro signalizaciiT.

bankebSi SeiZleba iyos iaraRis Senaxvis oTaxic, oRond Sss mier dadgenili moTxovnebis dacviT.

kvanZgareTaA saoperacio salaros farTi ganisazRvreba Sesasrulebeli operaciebis moculobis mixedviT. igi aRWurvili unda iyos dacviTi signalizaciis ori zRudiT. Ppirveli zRudiT blokirebulia Sesasvleli kari, kedeli da iataki. Mmeore zRudiT – seifebi. Mmolaris magidaze damontaJebulia sagangaSo signalizaciis Rilaki, romelic centraluri dacvis punqts ukavSirdeba.

kvanZgareTaA saoperacio salaros muSaobis damTavrebis Semdeg, naRdi fuli yoveldRe bardeba banks kvanZgareTa A salaros muSakis mier. saoperacio dRis bolos igi adgens Semajamebel cnobas sakaso brunvaze da darCenil naSTze.


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bankomatebis muSaobis uzrunvelsayofad bankis xelmZRvanlis mier iniSneba pasuxismgebeli muSaki, romelsac bardeba bankomatis gasaRebebi. bankomatis uzrunvelyofa naRdi fuliT xdeba bankomatis momsaxure muSakis werilobiTi ganacxadis safuZvelze.

bankis salaros gamge gasavlis orderiT muSaks aZlevs bankomatisaTvis aucilebel Tanxas. igi fuls gadaiTvlis, awyobs specialur kasetebSi, ketavs da luqavs mas. kasetaze magrdeba iarliyi, romelzec aRniSnulia CatvirTuli fulis raodenoba, bankomatis nomeri, TariRi, salaros gamgis xelmowera.

bankis xelmZRvanlis brZanebiT iniSneba salaros gamge, romelic sakaso qvedanayofs xelmZRvanelobs da romelTanac ideba xelSekruleba sruli materialuri pasuxismgeblobis Sesaxeb.

sakaso operaciebs naRd fulze uSualod axorcieleben salaros da inkasaciis muSakebi, romlebTanac aseve ideba xelSekruleba koleqtiuri pasuxismgelobis Sesaxeb.

amrigad, fulisa da faseulobebis Senaxvaze pasuxismgebelia bankis xelmZRvaneli, mTavari buRalteri da salaros gamge. isini akontroleben Semosuli fulis miRebisa da sacavSi misi Senaxvis process.

2.2. naRdi fuliT operaciebis warmoebis

dokumentacia

bankSi fuli SeiZleba Sevides fizikuri an iuriduli pirebisagan. iuridiul pirebs fulis Setana SeuZliaT mxolod sakuTar mimdinare angariSze. naRdi fulis Setanaze, saoperacio muSaki adgens salaros Semosavlis orders or calad da awers xels. orderi gadaecema molares, romelic amowmebs saoperacio muSakis xelmoweras, gadaTvlis Semotanil fuls, orderze svams beWeds da xels awers mas. erT egzemplars itovebs, meores ki fulis Semomtans gadascems. naRdi fulis gacema xdeba salaros gasavlis orderiT. fulis Semosavlebisa da gasavlebis orderebi, sakaso Jurnalebi, dRis ganmavlobaSi gaformebuli dokumentebi sruldeba kompiuterebiT. dokumentebze salaros muSakebis xelmowerebis nimuSebi damowmebulia bankis xelmZRvanelisa da mTavari buRaltris mier. salaros muSaki saoperacio dRis ganmavlobaSi naRdi fulis moZraobaze adgens cnobas, romelsac darCenili fulis naSTTan, miRebuli da gacemuli fulis dokumentebTan erTad abarebs salaros gamges, miRebuli da gacemuli fulis aRricxvis wignSi xelmoweriT. gadamcvleli punqtebidan da organizaciebidan naRdi fuli Semoitaneba CanTebiT inkasatorebis mier, saoperacio dRis damTavrebis Semdeg ki saRamos salaroSi. miRebuli fuli klientis Sesabamis angariSebze unda Cairicxos ara ugvianes Semdgomi samuSao dRisa. saRamos salaroSi fulis Semomtani inkasatori fuls abarebs gancxadebis specialuri formiT, romelzec salaros muSaki beWeds svams warweriT: `saRamos salaro”. saRamos salaroSi Semosuli fulis tomrebi, TandarTuli Semosavlis orderi, salaros Jurnali da beWedi


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inaxeba seifSi, romelic iketeba salaros da saoperacio muSakis mier da bardeba dacvis muSaks. momdevno diliT, saRamos salaros muSakebi dacvis muSakebisagn ibareben fulsa da dokumentebs, romelsac gadascemen salaros gamges, salaros JurnalSi xelmoweriT. Semosavlis sakaso dokumentebi gadaecema mTavar buRalters. yovel diliT, gasavlis operaciebis Sesasruleblad, salaros gamge salaros muSakebs angariSiT aZlevs fuls, miRebuli da gacemuli fulis aRricxvis wignSi xelmoweriT. saoperacio dRis bolos, salaros muSaki erTmaneTs Seudarebs salaros gamgisagan angariSiT miRebuli fulisa da klientebisagan Semotanili fulis jams da mis mier gacemul fuls. miRebul sxvaobas Seudarebs fulis naSTs. Seadgens cnobas fulis miRebis, gacemisa da naSTis Sesaxeb. klientebma SeiZleba fuli Semoitanon an gaitanon CekiT, romelsac jer warudgens saoperacio muSaks. igi mis safuZvelze gamowers salaros gasavlis orders da agzavnis salaroSi sakontrolo markasTan erTad, xelmoweriT. salaros muSaki amowmebs fulad Ceks da sakontrolo markas. xels awers Ceks fulis gacemaze da gascems fuls. Ffuli SeiZleba gaices konebad, neknebad an furclobrivi gadaTvliT. dRis bolos, salaros gamge, salaroebis muSakebis A mier Sesrulebuli cnobebis, Semosavlebisa da gasavlebis orderebis, saRamos salarodan miRebuli cnobebis safuZvelze adgens mTeli dRis sakaso brunvebis Semajamebel cnobas da mis Sedegebs buRaltruli aRricxvis monacemebs udarebs. salaros gamges gamohyavs naRdi fulis mTliani naSTi dRis bolosaTvis. SeirCeva balansgareSe angariSebic. Aaraugvianes meore dRisa, mTavari buRalteri axdens Sedarebas aRricxvis monacemebTan da da amowmebs mas xelmoweriT. salaros muSakebs ekrZalebaT maTze mindobili samuSaoebis TviTneburad sxva pirze gadabareba, an im samuSaos Sesruleba, romelic maT ar evalebaT, an saoperacio muSakis gverdis avliT uSualod Seasrulon klientTa Txovna maT angariSebze naRdi fulis Setanis an gatanis Sesaxeb, an sakuTari fuladi saxsrebi Seinaxon bankis fulad TanxebTan erTad. laris banknotebisa da monetebis yoveldRiuri naSTebis aRricxva komerciuli bankebis mier warmoebs `kupiuruli wyobis uwyisSi”. pasuxismgebeli pirebis mier xelmowerili cnobebi da kupiuruli wyobis uwyisi inaxeba salaros dRiur sabuTebTan erTad. salaroSi arsebuli fulis (faseulobebis) naSTsa da buRaltruli aRricxvis monacemebs Soris sxvaobis SemTxvevaSi, Sesabamisi pasuxismgebeli piri aRniSnulis Sesaxeb dauyovnebliv acnobebs bankis xelmZRvanelobas. sxvaobis mizezebis gamokvlevamde, salaroSi gamovlenili zedmetobis an danaklisis dadasturebis Semdeg, dgeba Sesabamisi aqti, ris safuZvelzec zedmetoba Cairicxeba bankis angariSze, xolo danaklisis Tanxa aRiriceba bankis debitorebSi da daewereba im muSaks, visi mizeziTac moxda aRniSnuli danaklisi. salaros dRiuri sabuTebi danarTebTan erTad ikinZeba sabalanso da balansgareSe angariSebis, Semosavlisa da gasavlis dokumentebis mixedviT.


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Kkomerciuli bankebi valdebuli arian naRd fulTan da sxva faseulobasTan dakavSirebuli operaciebi aRricxon kontrolis meqanizmis Semcveli programuli uzrunvelyofiT, sadac daculi unda iyos zusti aRricxvianobis, operatiulobis, Tanmimdevrulobisa da yoveldRiurobis principi ise, rom SesaZlebeli iyos operaciis identificireba mis yovel etapze.

2.3. naRdi fulisa da sxva faseulobebis

gadazidva da inkasacia

komerciuli bankebis salaros meurneobis debulebis moTxovnebis Tanaxmad, fulisa da sxva faseulobebis gadazidvebsa da inkasaciis operaciebs asrulebs inkasatorTa brigada. Bbrigadis wevrTa ricxvi ganisazRvreba konkretuli samuSaos moculobisa da sirTulis gaTvaliswinebiT. erT-erTi wevri iniSneba brigadis ufrosad. Ggasvlis win brigadis ufrosi iRebs cariel CanTebs, inkasator-amRebis mindobilobas faseulobaTa miRebasa da gadatanaze, beWeds da gamocxadebis baraTs. organizaciebidan bankebSi fulis inkasaciisaTvis (SemotanisaTvis) fuli ideba inkasatoris mier wardgenil CanTebSi, romlebic danomrilia da iplombeba molaris mier. inkasatori mindobilobiT organizaciis molarisagan ibarebs fulis CanTebs da utovebs mas cariel CanTebs Semdegi momsaxurebisaTvis. Ffulian CanTebs amkrebi inkasatori gadascems brigadis ufross, romelic mas dajavSnuli manqanis seifSi inaxavs da marSrutze muSaobis mTeli dRis ganmavlobaSi inaxeba brigadis ufrosis pasuxismgeblobis qveS. saoperacio dRis ganmavlobaSi bankSi Setanili fuli brigadis ufrosis mier bardeba salaros gamges. saoperacio dRis damTavrebis Semdeg Setanili fuli ki bardeba saRamos salaros. bankidan fulis gagzavnis mizniT, inkasaciis qvedanayofis xelmZRvaneli avsebs inkasatorebze gacemuli CanTebisa da gamocxadebis baraTebis cnobas da gadascems mas bankis sakaso qvedanayofs. Bbankis filialebisa da kvanZgareTa salaroebis fuliT gamagreba xdeba maTi xelmZRvanelebis werilis safuZvelze. Ffulis gasagzavnad dgeba calkeuli nusxebi, romelSic unda aRiniSnos fulis saerTo Tanxa erovnul da ucxour valutaSi. Nnusxa dgeba sam egzempliarad. Ppirveli egzempliari egzavneba fulis mimReb filials an kvanZgareTa salaros, meore egzempliari rCeba gamgzavns, mesame ki gadaecema inkasaciis qvedanayofs, inkasatorTa mier davalebis Sesrulebis Semdeg. inkasatorebi salaros gamgisa da specialurad gamoyofili salaros muSakis kontrolis qveS, naRd fuls awyoben CanTebSi, romlebic iplombeba salaros gamgis mier. erovnuli da ucxouri valuta lagdeba sxvadasxva CanTebSi. Ffulis miRebaze inkasatorTa brigadis ufrosi da kvanZgareTaA salaros muSakebi xels aweren gasavlis orders. xolo,Nnusxis meore egzempliarze xels awers yvela inkasatori. organizaciebze fulis gadazidvis mizniT, organizacia banks warudgens safule Ceks, romlis sakontrolo marka rCeba klientTan. klientebisaTvis gasagzavni naRdi fulis momzadebas axdens salaros gamge an specialurad gamoyofili salaros muSaki. Yyoveli klientisaTvis fuli lagdeba CanTebSi, romelsac iarliyze ewereba klientis dasaxeleba, Tanxa, SefuTvis TariRi, salaros muSakis


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xelmowera da Stampi. inkasatorTa brigadis xelmZRvaneli xels awers fulis miRebaze salaros gasavlis orderSi. organizaciaSi mitanili fulis miReba xdeba organizaciis xelmZRvanlis mier werilobiTi gankargulebiT daniSnuli rwmunebuli pirebisagan Semdgari komisiis mier, romelSic Sedis organizaciis molarec. inkasatorebi, fulis mimRebi organizaciis molares warudgenen piradobis mowmobas, safule Ceks da gamocxadebis baraTs. Tavis mxriv, mimRebi organizaciis molare maT warudgens piradobis mowmobas. molare amowmebs fulis CanTas, mis plombebs, rekvizitebs. Semdeg, miRebul fulad Tanxas udarebs Ceks da xels awers mas. inkasatorebis mier bankSi Semotanili fuli miiReba salaros gamgis mier konebad. Tu SefuTuli konebi an tomrebi dazianebuli aRmoCnda, maSin fuli miiReba furclobrivi da calobrivi daTvliT. gadaTvlaze dgeba aqti sam egzempliarad, romelsac xels awers miRebasa da gadaTvlaSi monawile yvela piri. Semotanili naRdi fulis gadaTvlisas met-nakllebobis gamovlenis SemTxvevaSi zedmetoba ubrundeba klients an Cairicxevba mis angariSze. xolo gamovlenili danaklisis Tanxa ar eqvemdebareba angariSze asaxvas. saeWvo anu dazianebuli fulis (maT Soris fulis is niSnebic, romelTa gadasaxdelad vargisianoba ver dgindeba komerciuli bankis mier) gamovlenis SemTxvevaSi, dgeba cnoba sam calad. romlis eTi piri eZleva klients, meore rCeba salaros, mesame – fulis niSanTan erTad egzavneba erovnuli bankis saTavo ofiss Semdgomi reagirebisaTvis. Eerovnuli banki xuTi dRis ganmavlobaSi komerciul banks ugzavnis Setyobinebas eqspertizis Sedegebis Sesaxeb. Ffulis niSnis namdvilobisa da gadasaxdelad vargisanobis SemTxvevaSi, Sesabamisi Tanxa unazRaurdeba klients. komerciuli bankis mier erovnul bankSi Setanili fulis niSnebi komerciuli bankis sakorespodento angariSze aisaxeba operaciis Sesrulebis dRes. erovnul bankSi komerciuli bankidan miRebuli fulis niSnebi eqvemdebareba gadaTvlas, daxarisxebas, formirebas da SefuTvas. Kkomerciuli bankis mier erovnul bankSi Setanili fulis niSnebis zedmetoba/danaklisis an saeWvo fulis aRmoCenis SemTxvevaSi, dgeba cnoba sam egzempliarad. erTi igzavneba komerciul bankSi, danarCeni rCeba erovnul bankSi, Semdgomi reagirebisaTvis. cnobis safuZvelze, komerciuli bankis formirebul fulSi aRmoCenili zedmetoba Cairicxeba mis sakorespodento angariSze. xolo, danaklisis, argadaxdis an yalbi fulis niSnebis gamovlenis SemTxvevaSi, Sesabamisi Tanxa erovnuli bankis mier Camoiwereba komerciuli bankis sakorespodento angariSidan. erovnuli bankidan naRdi fulis gatanis mizniT, komerciuli banki sagadaxdo davalebis meSveobiT, sakorespodento angariSidan Tanxas Caricxavs erovnul bankSi gaxsnil mis sakaso momsaxurebis angariSze. xolo, ucxour valutaSi sakaso momsaxurebis angariSze Tanxis Caricxva xdeba komerciuli bankis mier gamogzavnili msoflio bankTaSirisi safinanso telekomunikaciebis sazogadoebis – Setyobinebis safuZvelze, erovnuli bankis mier Seqmnili memorialuri orderiT.


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erovnuli bankis operatori amowmebs sakaso angariSze fulis arsebobas da komerciuli bankis warmomadgenlis dokumentebis identifikaciis Semdeg gamowers gasavlis orders or egzempliarad. gadascems mas komerciuli bankis warmomadgenels salaroSi warsadgenad. dokumentebis sisworis Semowmebis Semdeg erovnuli bankis molare xels awers gasavlis orders da SefuTul fulad Tanxas abarebs komerciuli bankis warmomadgenels (inkasators). fulis niSnebis mimReb pirs ufleba aqvs konebad SefuTuli fulis banknotebi gadaTvalos furclobrivad da tomrebSi moTavsebuli monetebi – calobrivad. fulis gadaTvla xdeba salaros pasuxismgebeli piris TandaswrebiT specialurad gamoyofil oTaxSi. aRmoCenili danaklisis Tanxa dauyovnebliv aunazRaurdeba fulis niSnebis mimRebs, xolo zedmetoba Cairicxeba erovnuli bankis angariSze. Tu fulis gadaTvla adgilze ar moxdeba, komerciuli bankis pretenzia fulis danaklisze aRar miiReba. komerciuli banki valdebulia erovnuli bankidan fulis niSnebis gatana moaxdinos sakaso momsaxurebis angariSze Tanxis Caricxvis dResve. winaaRmdeg SemTxvevaSi erovnuli banki momdevno samuSao dRes axdens Tanxis dabrunebas komerciuli bankis sakorespodento angariSze.

2.4. fulis banknotebisa da monetebis formireba

Dda Senaxva

rogorc ukve aRvniSneT, saqarTvelos mTel teritoriaze moqmedebs erovnuli bankis mier miRebuli debuleba komerciuli bankebis salaros meurneobis Sesaxeb, romliTac aseve gansazRvrulia fulis banknotebisa da monetebis formirebisa da Senaxvis wesebi. fulis gadaTvlis salaroSi fulis banknotebis formireba xdeba neknebad da konebad. erTi nekni Seicavs erTi da imave nominalis as furcels, erTi kona ki Seicavs aT nekns. fulis yovel konas edeba plombi, romelzec amotvifrulia bankis dasaxeleba, sakorespodento angariSis nomeri da salaros muSakis plombiris nomeri. Ffulis konebis SefuTva xdeba polieTilenis paketebSi da maT formirebaze pasuxismgeblia gadamTvleli salaros molare. Mmonetebis dafasoeba xdeba salaros muSakis mier srul an arasrul tomrebad. salaris debulebis mixedviT, erT tomaraSi moTavsebuli fulis maqsimaluri Tanxa Rirebulebis mixedviT aris: 1 TeTri – 20 laris; 2 TeTri – 30 laris; 5 TeTri – 50 laris; 10 TeTri – 100 laris; 20 TeTri – 200 laris; 50 TeTri – 500 laris; 1 lari – 1000 laris da 2 lari – 2000 laris. monetebi Tavsdeba gare nakeris armqone tomrebSi. tomris piri mWidrod ikereba da ikvreba uwyveti da unaskvo xeziT (specifikuri wvrili bawari). edeba plombi saTanado warweriT. bankebSi, fuladi Tanxebi inaxeba faseulobaTa sacavSi. Mmisi kari ori an sami saketiT iketeba, romelTagan, erTi gasaRebi aqvs bankis mmarTvels, meore – mTavar buRalters da mesame – salaros gamges. Tu sacavis kari ori saketiT iketeba, maSin gasaRebi ara aqvs mTavar buRalters. sacavis kars erTdroulad aReben da ketaven gasaRebebis mqone pirebi. samuSao dRis ganmavlobaSi fulis sacavi daketili unda iyos. Ffuli da sxva faseulobebi sacavSi inaxeba liTonis karadebSi, bunkerebSi,


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seifebSi, urikebSi, romlebic gasaRebebiT iketeba. maTi gasaRebebi TviT sacavSi inaxeba. faseulobaTaA sacavis gasaRebebs unda hqondeT dublikatebi, romlebic saTanado nusxis TanxlebiT ideba Sesabamisi pasuxismgebli piris mier daluqul paketSi. gasaRebTaA dublikatebis paketebi, Sesabamisi pasuxismgebeli pirebis mier xelmoweril werilTan erTad, faseulobaTa sacavSi Sesanaxad bardeba komeciuli bankis erT-erT uaxloes filials an xelSekrulebis safuZvelze sxva komerciul banks, ris Sesaxebac paketis Cambarebels eZleva xelmowerili da beWeddasmuli, Semosavlis balansgareSe orderis erTi egzemplari. gasaRebTa dublikatebis Sesanaxad Cabarebis damadasturebeli sabuTebi inaxeba SeTanxmebaSi monawile komerciuli bankis erT-erT pasuxismgebel pirTan seifSi. dauSvebelia sacavebSi araformirebuli fulis Senaxva, garda bankomatebisa da fulis miReba-gacemis sxva alternatiuli avtomaturi mowyobilobebisaTvis gankuTvnili fulisa, romelic moTavsebuli unda iyos kasetebSi. sacavis daketvamde, xdeba meore dRis dasawyisisaTvis darCenili faseulobebis Cawera salaros aRricxvis wignSi yoveli angariSis mixedviT. dRis ganmavlobaSi wigni inaxeba salaros gamgesTan, dRis damTavrebis Semdeg ki fulis sacavSi. sacavis daketvamde, faseulobis Senaxvaze pasuxismgebeli pirebi amowmeben Setanilia Tu ara sacavSi yvela faseuloba, wigni da dokumenti. sacavi iketeba samive (an ori) pasuxismgebeli piris mier dacvis warmomadgenlebis TandaswrebiT. sacavi unda dailuqos samive pasuxismgebli piris mier luqis beWdiT. amasTan, dReisaTvis bankebSi fulis gadaTvlis, miRebis, gagzavnis, formirebis da Senaxvis yovelgvari operacia tardeba videoTvalis kontrolis qveS, rac aadvilebs darRvevis aRmoCenis faqtebs. droTa ganamvlobaSi, rogorc cnobilia, fulis banknotebi da monetebi ziandeba. fizikur pirebs ufleba aqvT ar miiRon moZvelebuli, dazianebuli banknotebi da monetebi. xolo yvela iuridiuli piri, sakuTrebis formebis miuxedavad, valdebulia moqalaqeebisagan miiRos dazianebuli fulis niSnebi. Tavis mxriv, bankebi valdebulni arian iuridiuli pirebisagan miiRon aRniSnuli fulis niSnebi da Caricxon Sesabamis angariSze. imave dros, moaxdinon maTi dafasoeba-formireba da moaTavson isini `moZvelebuli da dazianebuli banknotebis” jgufSi. gadasaxdelad vargisia iseTi fulis niSani, romelic mis namdvilobaSi eWvs ar iwvevs an romelsac gaaCnia bunebrivi cveTis Sedegad warmoqmnili umniSvnelo defeqtebi: gaWuWyianebulia, aqvs umniSvnelo naxevebi da cveTa, mcire laqebi da warwerebi, romlebic ar cvlian aRniSnuli banknotebis aucilebel yvela rekvizits da Rirebulebas. Aara aqvs ganzrax dazianebis kvali, SenarCunebuli aqvs Tavisi geometriuli zomebi. bankebi valdebulni arian adgilze gamocvalon yvela fulis niSani. xolo is banknotebi da monetebi, romlebic adgilze gamocvlas ar eqvemdebarebian (Zalia dazianebulia an yalbia), eqspertizisaTvis gadaecema erovnuli bankis Sesabamis samsaxurs. dazianebuli fulis niSnebis miRebisas komerciuli banki adgens specialur nusxas sam calad. ori egzemplari fulis niSnebTan erTad iluqeba konvertSi da igzavneba erovnul bankSi. erovnuli banki aTi dRis ganmavlobaSi atarebs miRebuli dazianebeli fulis niSnebis


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eqspertizas da wyvets maTi gacvlis sakiTxs, ris Sesaxebac ecnobeba komerciul banks. gadasaxdelad vargis banknotebs esmeba Stampi: `gamoicvalos”. xolo uvargisze - `gacvlaze uari eTqvas” da aRar ubrundeba komerciul banks. aseTi fulis niSnebi inaxeba erovnuli bankis sacavebSi maT ganadgurebamde. komerciuli bankebis salaroebSi, bankomatebsa da kvanZgareTa salaroebSi arsebuli fuladi Tanxebis revizia tardeba kvartalSi erTxel da yovelwliurad 31 dekembris mdgomareobiT. agreTve, pasuxismgebeli piris Secvlis dros. reviziaSi monawileoben is pirebi, romlebic salaros operacebiT uSualod dakavebuli ar arian. bankis xelmZRvaneli niSnavs sarevizio komisiis Tavmjdomares. revizia tardeba moulodnelad. reviziis dasawyisSi iluqeba fulis sacavi. AagreTve arkveven, xom ar aris fuli darCenili salaroebSi. reviziis dros fulis banknotebi mowmdeba konebisa da maTi neknebis mixedviT _ furclobrivad – SerCevis wesiT. Aarasruli konebi da neknebi furclobrivad gadaiTvleba. aseve mowmdeba Cekebis, meanabreebisa da sxva mkacri dokumentebis wignakebi arsebuli warwerebiT da SerCeviTi wesiT - furclobrivad. sacavSi aRmoCenili faqtiuri faseulobebis maCveneblebs sarevizio komisia udarebs faseulobaTa aRricxvis wigns, yoveldRiuri balansis da analizuri aRricxvis monacemebs. reviziis damTavrebisas dgeba aqti, romelsac xels awers komisiis yvela wevri. danaklisis aRmoCenis faqti dauyovnebliv unda gairkves. aRmoCenili danaklisi daewereba maformirebeli salaros muSaks mis srul dafarvamde. reviziis dros aRmoCenili fulis danaklisi aRricxvaSi daewereba `sxva debitorebis” (2501) - angariSs. zedmetoba ki ~sxva saoperacio Semosavlebis” (6409) – angariSs, salaros angariSTan (1003) korespodenciiT.

2.5. salaros operaciebis buRaltruli

aRricxva

saoperacio dRis ganmavlobaSi bankSi miRebuli naRdi fuli, Semosavlebis dokumentebTan erTad, bardeba salaros gamges, miRebuli da gacemuli fulis aRricxvis wignSi xelmoweriT. Semosuli fuli imave dRes unda Cairicxos klientis angariSze. naRdi fuliT operaciebis aRricxvisaTvis, bankebis angariSTa gegma iTvaliswinebs Semdeg angariSebs (ix. danarTi):

saqarTvelos erovnuli bankis salaro – 1002

komerciuli bankis salaro – 1003

fuladi saxsrebi bankomatebSi – 1004

kvanZgareTa saoperacio salaro – 1005

banknotebi da monetebi gzaSi – 1006

mimoqcevidan amosaRebi banknotebi da monetebi - 1007


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es angariSebi aqtiuri angariSebia. maT debetSi - fulis Semosvla da kreditSi –fulis gatana aRiricxeba. igive angariSebi ixsneba ucxour valutaSic, garda angariSisa: 1007 – mimoqcevidan amosaRebi banknotebi da monetebi~- mas mxolod erovnuli banki iyenebs da Seexeba mxolod erovnul fulad niSnebs. komerciul bankebSi fizikuri an iuridiuli pirebis mier fulis Semotanis dros, erTi mxriv izrdeba fulis moculoba salaroSi da meore mxriv izrdeba bankis davalianeba am Tanxebze klientebis mimarT. ZiriTadi operaciebi Semdegnairad aRiricxeba: 1. fizikuri piris mier salaroSi fulis Semotana, Tavis mimdinare

angariSze – 2 000 lari. Ddebeti – (1003) salaro - 2 000 l krediti – (3601) valdebuleba fizikuri pirebis mimdinare angariSebiT – 2 000 l

2. fizikurma pirma salaroSi Semoitan depozitze 1000 $:

debeti – 1013 salaro ucxour valutaSi – 1000 dolari krediti – 3661 valdebuleba miRebuli depozitebiT ucxour valutaSi – 1000 dolari

3. salarodan gatanilia moqalaqis mier Tavisi depozitidan – 1400 l debeti – 3651 valdebuleba fizikuri pirebis depozitebiT - 1400l krediti – 1003 salaro – 1400 l

4. gagzavnilia bankomatSi CatvirTvis mizniT – 10 000 lari debeti _ 1006 banknotebi da monetebi gzaSi – 10 000l krediti _ 1003 salaro - 10 000 l

5. bankomatSi fulis CatvirTvis Sesaxeb Setyobinebis miRebis Semdeg: debeti – 1004 fuladi saxsrebi bankomatebSi – 10 000 l krediti – 1006 banknotebi da monetebi gzaSi – 10 000 l

am operaciebis msgavsad aRiricxeba kvanZgareTaA saoperacio salaroebSi fulis gagzavna.

6. komunaluri gadasaxadebisaTvis Tanxebis Semotana moqalaqeebis mier - 590 lari debeti – 1003 salaro – 590 l krediti – 4501 kreditorebi – 590 l


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2.6. erovnli bankis mier mimoqcevaSi fulis niSnebis

gamoSvebis operaciebis aRricxva

saxelmwifo kanonmdeblobiT, mxolod erovnul banks aqvs saqarTvelos mTel teritoriaze fulis emisiis anu mimoqcevaSi fulis gamoSvebis ufleba. fulis emisia saqarTvelos saxelmwifo biujetis deficitis dafarvis mizniT, dauSvebelia. aseve, erovnul banks ufleba aqvs mimoqcevidan amoiRos da gaanadguros Semdgomi gamoyenebisaTvis uvargisi fulis niSnebi da Secvalos igi. Erovnuli bankis informaciiT, 2015 wlis mdgomareobiT mimoqcevaSi imyofeboda 2,5 miliardi laris banknotebi da monetebi. maT Soris, monetebi iyo 77,2 mln laris odenobiT. erovnuli bankis mier mimoqcevaSi fulis gamoSvebis dros, fulis banknotebi da monetebi sacavidan daewereba mis salaros da am momentidan igi iqceva aqtivad. manamde, sacavSi arsebuli dabeWdili fuli aris igive, rac pasuxismgeblobis qveS Senaxuli mkacri aRricxvis blankebi. amitom igi jer balansgareSe angariSze aRiricxeba. erovnuli banki pirvel rigSi eweva fulis beWdvis xarjebs.

1. erovnuli bankis mier, fulis beWdvis xarjebis gaweva aRiricxeba: debeti – 9101 banknotebis beWdvis xarji – 45 000 l debeti – 9102 monetebis moWris xarji - 15 000 l krediti – 4501 kreditorebi (an salaro) – 60 000 l

2. momsaxure organizaciidan dabeWdili fulis niSnebis miReba: banknotebi nominaluri RirebulebiT – 10 mln l monetebi nominaluri RirebulebiT – 5 mln l debeti – 0101 banknotebi sacavSi – 10 mln l debeti – 0102 monetebi sacavSi – 5 mln l krediti – 0999 teqnikuri angariSi – 15 mln l

3. erovnuli bankis mier mimoqcevaSi fulis emisia – 15 mln l.

debeti – 1002 erovnuli bankis salaro – 15 mln l krediti – 3001 valdebuleba mimoqcevaSi gaSvebul banknotebze - 10 mln l krediti – 3002 valdebuleba mimoqcevaSi gaSvebul monetebze - 5 mln l

maSasadame, erovnulma bankma aRricxavSi aRiara upirobo finansuri valdebuleba, qveynis ekonomika uzrunvelyos gamocxadebuli fulis masiT, romelic ukve mis salaroSi imyofeba, rogorc fuladi aqtivi. imavdroulad gakeTdeba gatareba balansgareSe angariSebSi: debeti – 0999 teqnikuri angariSi – 15 mln l krediti – 0101 banknotebi sacavSi – 10 mln l krediti – 0102 monetebi sacavSi – 5 mln l

garkveuli drois Semdeg, mimoqcevidan amoiReba fulis iseTi banknotebi da monetebi, romlebic dadgenili normativebis Sesabamisad uvargisia Semdgomi gamoyenebisaTvis.


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uvargisi faseulobis gasanadgureblad gatanis nebarTvas iZleva erovnuli bankis prezidenti an viceprezidenti, erovnuli bankis sakaso operaciebisa da naRdi fulis mimoqcevis sammarTvelos ufrosis Suamdgomlobis safuZvelze. Uuvargisi fulis ganadgureba xdeba erovnuli bankis fasiani qaRaldebis ganadgurebis saamqroSi, mxolod maTi sakontrolo gadaTvlis Semdeg. saWiroa Semdegi etapebis gavla:

sakontrolod gadaTvlili faseulobis sacavidan gacema;

faseulobis imavdrouli daxvreta;

daxvretili banknotebis ganadgurebis saamqromde inkasireba

daxvretili banknotebis ganadgureba yvela zemoT CamoTvlil operacias Sesabamisi jgufebi asruleben, romlebic iqmneba fulis ganadgurebis sagangebo komisiis mier. am jgufebSi agreTve mowveuli arian warmomadgenlebi erovnuli bankis Sida auditoruli samsaxuridan da uSiSroebisa da informaciis dacvis sammarTvelodan. mimoqcevidan amoRebuli faseulobis ganadgurebis mTeli procesis dasrulebis Semdeg dgeba krebsiTi aqti or egzempliarad. mis pirvel pirs amowmebs komisiis mdivani jgufis ufrosebTan erTad da gadascems sakaso operaciebis naRdi fulis mimoqcevis sammarTvelos. xolo erovnuli bankis vice-prezidentis mier damtkicebis Semdeg erTi egzempliari, dadgenili wesiT inaxeba uvadod. Mmeore egzempliari rCeba sakaso centris sabuTebSi. mimoqcevidan uvargisi fulis amoReba aRiricxeba nominaluri RirebulebiT: a). debeti – 1007 – mimoqcevidan amosaRebi banknotebi da monetebi krediti _ 1002 erovnuli bankis salaro

b). paralelurad gamoiyeneba balansgareSe angariSebi: debeti – 0104 gasanadgureblad gadacemuli banknotebi krediti – 0999 teqnikuri angariSi (vinaidan ar arsebobs sxva paraleluri angariSi)

mimoqcevidan amoRebuli uvargisi fulis ganadgurebac aseve ori gatarebiT aRiricxeba - sabalanso da balansgareSe angariSebze: a). debeti – 3001 valdebuleba mimoqcevaSi gaSvebul banknotebze debeti – 3002 valdebuleba mimoqcevaSi gaSvebul monetebze krediti – 1007 mimoqcevidan amosaRebi banknotebi da monetebi b). debeti – 0999 teqnikuri angariSi krediti – 0104 gasanadgureblad gadacemuli banknotebi


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2.7. ucxouri valutis yidva-gayidvis

Ooperaciebis aRricxva

sabanko operaciebis SemadgenlobaSi erT-erTi mniSvnelovani adgili uWiravs savaluto operaciebs ucxouri valutis yidva-gayidvis saxiT. savaluto operaciebs safuZvlad udevs saerTaSoriso vaWroba, rac dakavSirebulia aqtivebis konvertirebasTan erTi valutidan meoreSi. savaluto operaciebs ekuTvnis:

klientebis savaluto angariSsworebebis warmoeba;

sakorespodento urTierTobebi adgilobriv da sazRvargareTul bankebs Soris;

eqsport-importTan dakavSirebuli saerTaSoriso angariSsworeba;

ucxouri valutis yidva-gayidva Sida bazarze;

savaluto saxsrebis mozidva da ganTavseba qveynis SigniT da sxva. ucxouri valutis yidva-gayidva SeiZleba moxdes naRdi angariSsworebiT an vadiani garigebebis safuZvelze. vadian garigebebs ekuTvnis: forvarduli, fiuCersuli, ofcionebi da `svop” garigebebi. forvarduli garigebiT valutis gamyidveli iRebs valdebulebas, ori samuSao dRis Semdeg miyidos valuta myidvels momavalSi, garigebis dros arsebuli fasiT. fiuCersuli kontraqti forvardis msgavsia, oRond sabirJo kontraqtia. Mmisi pirobebi standartulia da mas birJa adgens, amitom ufro likviduria. Mmas TiTqmis ara aqvs Seusruleblobis riski, radgan xSirad TviT birJebi gamodian kontraqtis mopirdapire mxares. ofcionebi aris valutis yidva-gayidvis piroba SeTanxmebuli SeRavaTiani pirobebiT. amasTan, myidvels ufleba aqvs Secvalos pirobebi. svop garigebebi ideba sadepozito operaciebis mimarT. erovnuli valutis gacvla xdeba ucxour valutaze im pirobiT, Tu garkveuli drois Semdeg moxdeba Sebrunebuli operacia. spoturi operaciebi ar miekuTvneba vadian garigebebs. igi aris SeTanxmeba valutis yidva-gayidvaze, romelic unda Sesruldes or samuSao dReSi, mimdinare sabazro pirobebiT. ucxouri valutis yidva-gayidvis dros komerciul bankebSi warmoiqmneba moTxovnebi da valdebulebebi, romelTa Tanafardobas savaluto pozicias uwodeben. savaluto pozicia SeiZleba iyos Ria an daxuruli. daxuruli savaluto pozicia aris pozicia calkeuli saxis ucxour valutaSi, romelSic moTxovnebi (aqtivebi) da valdebulebebi erTmaneTs emTxveva. Ria savaluto poziciis dros calkeuli ucxouri valutis mixedviT aqtivebi da valdebulebebi erTmaneTs ar emTxveva. Ria savaluto pozicia SeiZleba iyos grZeli an mokle. grZeli Ria savaluto pozicia aris iseTi pozicia, roca mocemuli saxis ucxour valutaSi bankis moTxovnebi aRemateba valdebulebebs. mokle Ria savaluto pozicia aris pozicia, roca mocemuli saxis ucxour valutaSi bankis moTxovnebi naklebia valdebulebebze.


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ucxouri valutis moZraobis aRricxvisaTvis bankebSi salaros angariSi ixsneba ucxour valutaSi (1013) valutis saxeebis mixedviT cal-calke. sxvadasxva valutis yidva-gayidvis operaciebis aRricxvisaTvis damatebiT gamoiyeneba aqtiur-pasiuri, teqnikuri xasiaTis Semdegi buRaltruli angariSebi:

2611 - `savaluto pozicia” – romelic ixsneba ucxour valutaSi, valutis saxeebis mixedviT cal-calke.

2601 - `savaluto poziciis kontrfasi”, romelic ixsneba mxolod larebSi yoveli saxis ucxouri valutisaTvis.

K`kontrfasis” 2601 - angariSze aRricxuli Tanxebi warmoadgens ucxouri valutis fass, gamoxatuls erovnul valutaSi. Aam angariSebis naSTebis Tanafardoba asaxavs Tanafardobas erovnul da ucxouri valutis kursebs Soris. amitom, kontrfasis 2601 - angariSs gaexsneba piradi (kerZo) angariSebi sxvadasxva saxis valutis kontrfasis aRricxvisaTvis. A am angariSze asaxuli Tanxebi warmoadgens:

2611 angariSis Tanxebis kontrfass, romelic gamoangariSebulia gacvlis oficialuri kursis Sesabamisad;

savaluto poziciis gadafasebis Sedegebs kursis Secvlis Sesabamisad.

savaluto poziciis – 2611 – angariSi gamoiyeneba kontr CanawerebisaTvis iseTi operaciebis aRricxvisas, romlebic keTdeba ucxouri valutiT, da roca am gatarebebisaTvis, konkretuli valutis balansSi ar aris realuri kontrangariSebi, e.i. gacvlis operaciebis ucxour valutaSi Sesrulebis dros, rogoricaa: ucxouri valutis yidav-gayidva; ucxouri valutiT denominirebuli da sxva valutiT avansirebadi fasiani qaRaldebis yidva an gayidva; sesxebis gacema klientebisaTvis, romelTac surT saxsrebis konvertireba sxva saxeobis valutiT, an klients ara aqvs mimdinare angariSi ucxouri valutiT da a.S. savaluto poziciis angariSis debetis naSTi niSnavs mokle Ria savaluto pozicias, xolo, kreditis naSTi niSnavs, grZel Ria savaluto pozicias. es angariSi gamoyenebuli unda iqnes ucxo valutaSi Sedgenil balansebSi. krebsiT balansSi mocemuli angariSi unda dasaldovdes savaluto poziciis kontrfasis (2601) angariSebTan. dasaldovebis Sedegi yovelTvis nulis toli unda iyos. Uucxouri valutiT operaciebis aRricxvisaTvis balansis yvela angariSi gaixsneba angariSTa gegmis Tanaxmad, rogorc larSi, ise TiToeuli saxis ucxour valutaSi, romliTac banki muSaobs. oRond, ucxour valutaSi ganxorcilebul operacebTan dakavSirebuli yvela Semosavali da xarji unda aRiricxos mxolod maTi ekvivalenti larebiT. maSasadame, mogebisa da zaralis angariSebi ar SeiZleba dadenominirdes (aisaxos) ucxouri valutiT. analizur aRricxvaSi 2611 sabalanso angariSze gaixsneba piradi (analizuri) angariSebi valutis saxeebis mixedviT. Sesabamisad ixsneba kontrfasis 2601 sabalanso angariSis piradi angariSebi calkeuli saxis valutisaTvis. Aamrigad, savaluto poziciisa da savaluto poziciis kontrfasis angariSebi gamoiyeneba iseTi operaciebis aRricxvis dros, roca aqtivebis an pasivebis yidva an gayidva denominirebulia erTi valutiT da gadaixdeba meore valutiT. nebismier SemTxvevaSi, kontrfasis 2601


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angariSze gatarebuli Tanxebi yovelTvis asaxavs savaluto poziciis 2611 angariSebiT gatarebuli Tanxebis ekvivalents, romlebic gamoangariSebulia oficialuri kursiT. bankma yoveldRiurad unda gadaafasos savaluto poziciis angariSebi mocemuli TariRisaTvis dafiqsirebuli opicialuri kursis Sesabamisad, Tu igi dRis bolos Seicvala. G gadafasebis Sedegebi aisaxeba kontrfasis 2601 angariSisa da mogeba/zaralis angariSis korespodenciiT. Ees SesaZleblobas iZleva yoveli saangariSgebo periodis bolos gamoangariSebuli iqnes caklkeuli savaluto pozicebis mixedviT miRebuli mogeba an zarali. Bbankis krebsiTi balansis momzadebisas, calkeuli savaluto angariSebis naSTebi gadayvanili unda iqnes larSi, mimdinare oficialuri kursis Sesabamisad da moxdes maTi konsolidacia (SeerTeba, Sekreba). Aam dros savaluto poziciisa da savaluto poziciis kontrfasis yvela angariSi erTmaneTs Soris unda dasaldovdes. Tu savaluto operaciebis buRaltruli aRricxvis procedurebi sworad warimarTeba, aRniSnuli angariSebis dasaldovebis Sedegi nuls udris. ar unda dagvaviwydes, rom dasaldovebis (gadaxurvis) procedura xorcieldeba mxolod bankis krebsiTi (jamuri) balansis doneze. sabanko operacia roca iwvevs ucxouri valutiT denominirebuli aqtivebis gazrdas da larebSi aqtivebis Semcirebas, maSin unda dadebetdes fuladi saxsrebis Sesabamisi angariSi ucxouri valutiT da dakreditdes angariSi 2611 `savaluto pozicia”. imavdroulad unda dakreditdes fuladi saxsrebis angariSi larebSi da dadebetdes kontrfasis 2601 angariSi. ganvixiloT sailustracio magaliTebi: 1. davuSvaT, 100 larad Sesyidulia 80 dolari am operaciaze unda Sedges ori buRaltruli muxli: a). dolaris Semosvlis aRiareba debeti – 1013 dolaris salaro 80 $

krediti _ 2611 savaluto pozicia dolarSi 80 $ b). Sesabamisi laris gasvla salarodan – 100 l debeti – 2601 savaluto poziciis kontrfasi - 100 l krediti – 1003 laris salaro - 100 l 2. axla davuSvaT, rom ramdenime dReSi, 80 dolari gaiyida 110 larad am operaciis aRsaricxavad, kvlav ori buRaltruli muxlia saWiro: a). laris Semosvla debeti – 1003 laris salaro - 110 l krediti – 2601 savaluto poziciis kontrfasi – 110 l b} dolaris gasvla debeti – 2611 savaluto pozicia dolarSi - 80 $

krediti – 1013 salaro dolarSi - 80 $ 3. ucxouri valutis yidva-gayidvidan miRebuli finansuri Sedegi - mogeba an zarali gamovlindeba `kontrfasis” angariSze da aRiricxeba: debeti – 2601 savaluto poziciis kontrfasi - 10 l krediti – 6604 Semosavali ucxouri valutis operaciebTan dakavSirebiT - 10 l


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Tu winaswar daideba xelSekruleba ucxouri valutis yidva-gayidvis Sesaxeb, jer aRricxva moxdeba balansgareSe angariSebze, rogoricaa:

0306 forvarduli savaluto operaciebi

0305 naRd valutasTan dakavSirebuli operaciebi

0401 balansgareSe angariSgebis savaluto poziciis paraleluri Rirebuleba

0402 balansgareSe angariSebis savaluto pozicia Ees angariSebi aqtiur-pasiuri angariSebia da gamoiyeneba ucxouri valutis an laris aRsaricxavad, romelic gaiyida forvarduli (an fiuCersuli) savaluto kontraqtebiT. magaliTad, dadebulia forvarduli SeTanxmeba, rom garkveuli drois Semdeg banki Seisyidis 2000 dolars 3000 larad. a). debeti – 0305 naRd valutasTan dakavSirebuli operaciebi – 3000 l krediti – 0401 paraleluri Rirebuleba – 3000 l b). debeti – balansgareSe angariSebis savaluto pozicia – 2000 $

krediti – 0306 forvarduli savaluto operaciebi – 2000 $

kontraqtis Sesrulebis Semdeg moxdeba Sebrunebuli gatareba amave balansgareSe angariSebSi. xolo sabalanso angariSebSi aRricxva moxdeba zemoT ganxiluli magaliTis msgavsad. kiTxvebi TviTSemowmebisaTvis: 1. rogor aRiricxeba bankis salaroSi fizikuri piris mier naRdi

fulis Setana; 2. rogor aRiricxeba depozitze fulis Setana da gatana; 3. rogor aRiricxeba kvanZgareTaA salaroebSi fulis gagzavna; 4. rogor aRiricxeba bankomatebis fuliT gamagreba; 5. rogor aRiricxeba erovnuli bankis mier fulis emisia; 6. rogor aRiricxeba mimoqcevidan uvargisi fulis amoReba; 7. rogor aRiricxeba uvargisi fulis ganadgureba erovnuli bankis

mier; 8. ra mizniT gamoiyeneba angariSi 2601 _ `savaluto poziciis

kontrfasi”; 9. ra mizniT gamoiyeneba angariSi 2611 _ `savaluto pozicia” ; 10. rogor aRiricxeba dolaris Sesyidva lariT; 11. rogor aRiricxeba evros Sesyidva dolariT.


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Tavi 3. bankis saangariSsworebo

operaciebis aRricxva

mocemul TavSi ganxiluli iqneba Semdegi sakiTxebi:

operaciebis aRricxva bankis sakorespodento angariSebze;

komerciuli bankebis savaldebulo rezervebi erovnul bankSi da misi aRricxva;

operaciebis aRricxva klientTa mimdinare angariSebze;

operaciebis aRricxva sadepozito angariSebze;

bankTaSorisi operaciebis aRricxva;

CekebiT angariSsworebis aRricxva.

3.1. Ooperaciebis aRricxva bankis sakorespodento

angariSze

angariSsworeba niSnavs organizaciebs Soris momxdari operaciebis Sesabamisad fuladi saxsrebis miReba-gadaricxvas sabanko dawesebulebebis meSveobiT. cnobilia angariSsworebis ori forma: naRdi da unaRdo. naRdi angariSworebis dros xelze moZraobs naRdi fuli da xorcieldeba salaroebis meSveobiT. unaRdo angariSsworeba ki xorciledeba sagadaxdo sabuTebiT, naRdi fulis gamoyenebis gareSe. saangariSsworebo operaciebis ganxorcielebisa da klientTa Tavisufali saxsrebis SenaxvisaTvis, komerciuli bankebi valdebulni arian erovnul bankSi gaxsnan sakorespodento angariSi. igi unaRdo angariSsworebisaTvis gamoiyeneba. komerciuli bankebis saangariSsworebo operaciebs miekuTvneba Tanxebis gadaricxva klientebis miTiTebebisa da davalebebis safuZvelze maTi davalianebebis dasafaravad, sabiujeto davalianebebis dasafaravad, sapensio da sxva fondebSi gadaricxvebisaTvis, myidvelebisagan miRebuli Tanxebis Caricxva da ase Semdeg. Ggarda amisa, komerciuli banki, warmoadgens ra iuridiul pirs, angariSsworebas awarmoebs sakuTari sameurneo saqmianobis moTxovnebis Sesabamisad. sakorespodento angariSi erovnul bankSi ixsneba erovnul (1052) da ucxour valutaSi (1062). es buRaltruli angariSebi komerciuli bankisTvis aqtiuri angariSebia, erovnuli bankisaTvis ki pasiuri. sakorespodento angariSidan bankebi unaRdo angariSsworebas axorcieleben qveynis mTel teritoriaze.


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unaRdo angariSsworebis dros gamoiyeneba Semdegi sagadaxdo sabuTebi: sagadaxdo davaleba, sainkaso davaleba, plastikuri baraTi, saangariSsworebo Ceki, akreditivi, Tamasuqi. sagadaxdo davaleba aris klientis gankarguleba misi momsaxure bankisadmi Tanxis gadaricxvaze. sagadaxdo davaleba klientis mier SeiZleba banks waredginos qaRaldze Sesrulebuli an eleqtronuli saxiT anu qaRaldis dokumentis gareSe, rogoricaa teqnologiuri produqtebi internet bankis da banki-klientis meSveobiT. sagadaxdo davaleba ZalaSia maTi gamoweridan aTi dRis ganmavlobaSi (gamoweris dRis CauTvlelad). sagadaxdo davalebebi miiReba klientis angariSze fuladi saxsrebis arsebobis SemTxvevaSi (garda sabiujeto gadaricxvebisa). saoperacio dRis ganmavlobaSi Semosuli sagadaxdo davalebebiT gadaricxvebi klientis angariSidan warmoebs imave saoperacio dRis bolomde. kompiuterul programaSi sagadaxdo davalebis asaxvis sizustis Semowmebis Semdeg, mas eZleva `dadasturebulis~ statusi. Tavis mxriv, gadaricxvebi iyofa Siga da gare gadaricxvebad. Siga anu bankis sistemis SigniT gadaricxvis SemTxvevaSi, roca kompaniebs erT bankSi aqvT angariSebi gaxsnili, sabuTis dadasturebisTanave Sesabamisi Tanxa avtomaturad aisaxeba mimRebis angariSze. bankis sistemis gareT gadaricxvis SemTxvevaSi saoperacio dRis kompiuterul programaSi dadasturebuli yvela sagadaxdo davalebis safuZvelze komerciuli bankis kliringis samsaxuri aformebs e.w. `gasagzavni sabuTebis porcias~ da erovnul bankTan angariSworebis specialuri sistemis meSveobiT gadaugzavnis erovnul banks. Tavis mxriv, erovnul bankSi xdeba miRebuli informaciis damuSaveba da Sesabamisi mimRebi bankebisaTvis Tanxebis Caricxva. erovnuli bankisaTvis gadaricxvebis masalebis miwodebis bolo vadaa saoperacio dRis saRamos xuTi saaTi. amitom, komerciuli bankis kliringis samsaxurma unda uzrunvelyos saRamos oTxis naxevramde dadasturebuli dokumentebis gadagzavna erovnul bankSi. klients ufleba aqvs gaauqmos mis mier bankisTvis micemuli davaleba gadaricxvis Sesaxeb, magram im SemTxvevaSi, Tu gadaricxva ar aris Sesrulebuli erovnuli bankis mier da Tu, gadaricxva Sesrulebulia, magram jer ar aris Caricxuli mimRebis angariSze mimRebis momsaxure bankis mier. gadaricxvebi SeiZleba moxdes winaswari davalebebis safuZvelze klientsa da komerciul banks Soris arsebuli specialuri xelSekrulebis Sesabamisad, gansazRvruli periodulobiT. aseT SemTxvevaSi, TiToeul gadaricxvaze gadaxdis davalebebis warmodgena saWiro aRaraa. gadaricxvebi bankma SeiZleba ganaxorcielos disketiT. igi gamoiyeneba bankis klienti organizaciis mier TanamSromelTa angariSebze xelfasebis Casaricxad. organizacia komerciul bankSi waradgens specialur disketas, romelSic Cawerilia TanamSromelTa angariSebisa da saxelfaso Tanxebis reestri, romlis safuZvelzec specialuri kompiuteruli programuli modulis safuZvelze xorciledeba gadaricxvebi. ucxour valutaSi gadaricxvebis Sesrulebisas, bankis mier damatebiT gaiTvaliswineba Semdegi Taviseburebebi:


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a. rogorc wesi saqarTvelos teritorieze akraZalulia ucxouri valutiT angariSsworeba Sesrulebuli samuSaoebis, gaweuli momsaxureobis, miwodebuli saqonlis Rirebulebis da sxvaTa mixedviT. dasaSvebia mxolod fizikur pirebs Soris fuladi saxsrebis gadagzavna piradi daniSnulebiT (fuladi gzavnilebi);

b. qveynis gareT savaluto gadaricxvebis SesrulebisaTvis aucilebelia sagadaxdo davalebasTan erTad banks waredginos xelSekruleba da invoisi. sainkaso davaleba aris bankisadmi micemuli davaleba klientis angariSidan Tanxebis uaqcepto wesiT (klientis Tanxmobis gareSe) upirobo Camoweraze. magaliTad, erovnuli bankis, sagadasaxadosa da sabaJo samsaxurebis an sasamarTlos davalebiT. sainkaso davalebis srulad Sesrulebamde inkasos operaciebis garda sxva operaciebis Sesruleba ar daiSveba. pirvel rigSi erovnuli bankis sainkaso davaleba unda Sesruldes. Semdeg sruldeba sagadasaxado da sabaJo organoebis davalebebi. komerciul bankSi Semosuli sainkaso davaleba Seitaneba inkasos modulSi maTi miRebisTanave, valutis saxeebis mixedviT. klientis angariSebi iblokeba da sainkaso davalianebis dafarvamde sxva gadaricxvebi ar ganxorcieldeba. inkaso vrceldeba yvela angariSze, rac ki gaxsnili eqneba klients mocemul bankSi (sabaraTe, sadepozito, saxelfaso). sainkaso davalebiT Tanxis Camowera klientis angariSidan xorcieldeba sainkaso dokumentis miRebidan ara ugvianes, meore dRis saRamos xuTis naxevramde. inkasos modulSi registrirebuli TiToeuli sainkaso davalebis Tanxa aisaxeba balansgareSe angariSze, romelic avtomaturad ixsneba TiToeul klientze. es angariSi inkasos Tanxis dafarvis Sesabamisad ixureba. angariSsworebis bolo etapia gadaricxva anu fulis mimRebis sabanko angariSze Tanxebis asaxva (Caricxva). komerciuli bankis sakorespodento angariSidan fulis gadaricxvas axdens erovnuli banki da mimRebis angariSebze erovnuli bankidan ganxorcilebul Caricxvebze informacias iRebs komerciuli bankis kliringis samsaxuri. Caricxvebi muSavdeba mimRebi organizaciis nomrisa da dasaxelebis mixedviT. Caricxvis dokumentebi udardeba bankis monacemebs. Tu moxda raime Seusabamoba, maSin igi `gaurkveveli Tanxebis~ angariSze gadaitaneba. komerciuli bankebis sakorespodento angariSze agreTve xdeba sxvadasxa organizaciebis angariSebidan Tanxebis gadmoricxva. erovnul bankSi, sakorespodento angariSebze ganTavsebuli Tanxebi komerciuli bankisaTvis, SeiZleba SevadaroT `depozits moTxovnamde~. misi moTxovna SeiZleba nebismier dros da Sesruleba savaldebuloa erTi samuSao dRis ganmavlobaSi. amasTan,E erovnuli banki periodulad komerciul bankebs ugzavnis àmonawers~ maTi sakorespodento angariSidan. amonawerSi naCvenebi sakorespodento angariSis kreditis naSTi niSnavs komerciuli bankis moTxovnas erovnuli bankis mimarT. anu es naSTi komerciuli bankebis aRricxvaSi, sakorespodento angariSis debetSi aisaxeba. amrigad, komerciuli bankebis sakorespodento angariSze operaciebs axorcielebs erovnuli banki komerciuli bankis miTiTebebis safuZvelze. ZiriTadi operaciebi Semdegnairad aRiricxeba.


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1. romelime saministros mier Tanxis Caricxva Tavis mimdinare angariSze:

debeti – 1052 sakorespodento angariSi krediti _ 3301-3306 saministros mimdinare angariSebi

2. klientis davalebiT fuladi Tanxebis gadaricxva mimdinare angariSidan:

debeti – 3601-3608 klientebis mimdinare angariSebi krediti – 1052 sakorespodento angariSi

3. klientma mimdinare angariSebze Caricxa ucxouri valuta debeti – 1062 savaluto sakorespodento angariSi krediti – 3611-3618 mimdinare angariSebi ucxour valutaSi

komerciul bankSi erovnuli bankidan mosuli amonaweris Sedarebis Sedegad Tu aRmoCnda iseTi sxvaoba, rom komerciul banks gaaCnia moTxovna misaReb Tanxebze, maSin Sedgeba Semdegi buRaltruli muxli: debeti – 2502 moTxovna gaurkvevel Tanxebze krediti – 1052 sakorespodento angariSi

Tanxebis miRebis SemTxvevaSi gakeTdeba Sebrunebuli gatareba. Tuki, Sedarebis Sedegad, piriqiT, komerciul banks gauCndeba valdebuleba gadasaxdel Tanxebze, anu erovnul bankis amonawerSi dafiqsirebuli sakorespodento angariSis naSTi metia komerciul bankSi asaxul naSTze, maSin Sedgeba Semdegi buRaltruli gatareba: D debeti – 1052 sakorespodento angariSi krediti – 4502 valdebuleba gaurkvevel Tanxebze

sakorespodento angariSze erovnuli bankis momsaxurebisaTvis gadaxdili sakomisios Camowera: debeti – sakomisio xarjebi krediti – sakorespodento angariSi

akreditivi aris angariSsworebis iseTi forma, rodesac myidvelis davalebiT komerciuli banki iRebs valdebulebas gamyidvels gadauxados winaswargansazRvruli Tanxa, garkveul vadaSi, saTanado sabuTebis wardgenis Semdeg. akreditivi SeiZleba gamoyenebul iqnes rogorc saerTaSoriso ise qveynis SigniT angariSsworebis dros. roca gamyidveli kompania ar icnobs myidvel kompanias da ver endoba mas gadaxisunarianobis sferoSi, gamyidveli Txovs myidvelis momsaxure banks man saqonlis mimwodebeli kompaniis saxelze winaswar dajavSnos Tanxa specialur angariSze – akreditivze. gaixsneba ra akreditivi, anu banki iRebs valdebulebas, rom gaanaRdebs myidvelis davalianebas, gamyidveli kompania gaagzavnis saqonels myidvelTan, romlis damadasturebel dokumentebs waradgens bankSi, kuTvnili Tanxis misaRebad. bolos, myidveli kompania, saqonlis momwodeblis nacvlad, Tavis momsaxure banks uxdis davalianebis Tanxas. praqtikaSi, akrediti SeiZleba iyos dauyovnebeli ganaRdebis pirobiT, roca ganaRdeba bankis mier xdeba dauyovnebliv, rogorc ki gamyidveli kompaniis mier saqonlis gagzavnis sabuTebi moTxovnebs Seesabameba; ganvadebiT gadaxdiT – roca myidvelisa da gamyidvelis xelSekruleba am pirobas iTvaliswinebs; sarezervo xasiaTis – roca banki saWiro Tanxas gaamzadebs anu dajavSnis gamyidvelisaTvis, akreditivis specialur angariSze da transferabeluri – gamoiyeneba satranzito vaWrobaSi da


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banki `Suamavlis~ saxiT gamodis, romelsac ufleba eZleva yidva-gayidvis kontraqtebiT warmoebuli tranzaqcia daafinansos. magaliTi:

1. bankis mier garantiis gacema 77000 laris akreditivis ganaRdebaze debeti – 0502 – klientis valdebuleba (bankisTvis aqtiuri angariSia

da niSnavs bankis moTxovnas klientis mimarT raTa Semdeg es fuli ukan daubrunos)

krediti _ 0301 – aRebuli formaluri valdebulebebi (pasiuri angariSia da mocemul SemTxvevaSi niSnavs bankis valdebulebas saqonlis mimwodebeli organizaciis mimarT, akreditivis Tanxis ganaRdebaze)

2. akreditivis dafarva bankis mier an saxsrebis gadaricxva sxva bankSi akreditivis mizniT Tanxebis deponirebisaTvis: debeti – 2585 depozitebi akreditivis mixedviT (moTxovnebi): krediti – 1052 sakorespodento angariSi an klientis mimdinare angariSebi

3. fulis ukan dabruneba (anu Tanxis dafarva myidvelis mier):

debeti – 1052 sakorespodento angariSi an klientis mimdinare angariSebi krediti – 2585 depozitebi akreditivis mixedviT

paralelurad daixureba balansgareSe angariSebi debeti – 0301 aRebuli formaluri valdebulebebi krediti – 0502 klientis valdebuleba

bolo wlebSi gavrcelda klientebTan unaRdo angariSsworebis Tanamedrove formebi, rogoricaa: plastikuri baraTebi, banki-klienti, telefonbankingi. plastikuri sabanko baraTebi gankuTvnilia bankis klienti organizaciebis warmomadgenlobiTi, samivlinebo da sxva xarjebis dasafaravad. igi saSualebas iZleva kompaniis sabaraTe angariSze ricxuli Tanxebi gamoyenebul iqnes sxvadasxva garigebebis uzrunvelsayofad msoflios nebismieri valutiT. agreTve, organizaciis TanamSromlebs SeuZliaT bankomatebidan aiRon TavianTi xelfasi msoflios nebismier kuTxeSi, rac maTze naRdi fulis gacemis da valutis gayidvis xarjebs amcirebs. iZleva drois did ekonomias. baraTiT SeiZleba internetiT angariSsworeba da didi odenobiT Tanxis gatana. bankomatidan Tanxis gatanis dRiuri limitia 5000 lari. `banki-klientis~ meSveobiT SeiZleba distanciuri momsaxureba ofisidan da saxlidan gausvlelad. am sistemiT SeiZleba Tanxebis gadaricxva saqrTvelos nebismier adgilze da ucxouri valutis gadaricxva mTel msoflioSi. SesaZlebelia sakonvertacio operaciebis ganxorcileba; bankSi sxvadasxva testuri Setyobinebis gagzavna; angariSebis brunvisa da naSTebis gacnoba nebismieri periodisaTvis, nebismier valutaSi; nebismier operaciasTan xelmisawvdomoba da a.S. amasTan daculia klientis informaciis konfidencialoba usafrTxoebis saTanado kompiuteruli programebiT.


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telefonbankingi agreTve distanciuri momsaxurebis saxea, roca telefonis meSveobiT SeiZleba nebismieri operaciis ganxorcieleba. am sistemis meSveobiT klients SeuZlia 24 saaTis ganmavlobaSi, nebismier dros, gaigos informacia Tavisi angariSebis naSTebze, savaluto kursebze da sxva sainformacio gancxadebebze. Sedegad, klients SeuZlia operatiulad da ganuwyvetliv akontrolos Tavisi angariSebi.

3.2. komerciuli bankebis savaldebulo rezervebi

erovnul bankSi da misi aRricxva

sakorespodento angariSis garda komerciulma bankebma erovnul bankSi unda gaxsnan savaldebulo rezervebis angariSi, romlis aRricxvis buRaltruli angariSi (1051) aqtiuri angariSia. savaldebulo rezervebis fondi warmoadgens komerciuli bankebis moziduli saxsrebis nawils, romelTa deponireba (Senaxva) xdeba erovnul bankSi. Ees fondi SeiZleba sxvadasxva poziciidan ganvixiloT:

1. komerciuli bankebis moziduli saxsrebis rezervirebuli nawili erovnul bankSi, warmoadgens mimoqcevaSi arsebuli fuladi masis regulirebis erT-erT ekonomikur meTods. erovnuli bankis mier rezervebis normis gadidebiT komerciuli bankebis sakredito potenciali mcirdeba. xolo, rezervebis normis Semcirebis SemTxvevaSi komerciuli bankebis gankargulebaSi ufro meti resursebi rCeba maT mier moziduli resursebidan, riTac izrdeba ekonomikis realuri seqtorisaTvis kreditebis wardgenis SesaZlebloba;

2. savaldebulo rezervebis fondi warmoadgens komerciuli bankebis Tavisebur sadazRvevo rezervs klientebis winaSe arsebuli valdebulebebis drouli dafarvis uzrunvelyofisaTvis, raTa daabrunos adre moziduli resursebi. es ganpirobebulia imiT, rom am fondSi deponirebuli Tanxebi ar SeiZleba komerciuli bankis mier gamoyenebul iqnas sakredito resursebis (anu sesxis gacemis) saxiT;

3. Kkomerciuli bankebis mier moziduli saxsrebis nawilis deponireba erovnul bankSi, saSualebas qmnis komerciuli bankebi, saWiroebis mixedviT, dafinansdes erovnuli bankis mier. komerciuli bankebis savaldebulo rezervebis Seqmna centralur bankSi, msoflio praqtikaSi iTvleba fulad-sakredito regulirebis sakmaod mkacr instrumentad, romlis ganmasxvavebel niSnebs warmoadgens arCeviTobis ararseboba da zemoqmedeba yvela bankis likvidurobaze. saqarTveloSi amJamad erovnuli bankis mier dakanonebulia savaldebulo rezervebis minimaluri normebi:

1. erovnuli valutiT moziduli saxsrebisaTvis 10%; 2. ucxouri valutiT moziduli saxsrebisaTvis 15%, garda narCeni vadianobis mixedviT ucxouri valutiT 365 dRidan 730 dRemde vadianobis nasesxebi saxsrebisa, romlis minimaluri sarezervo normaa 5%.

Ees normbi zogjer erovnuli bankis mier icvleba. minimaluri sarezervo normebis dacva savaldebuloa saqarTveloSi licenzirebuli yvela komerciuli bankisa da ucxouri bankis filialisaTvis. winamdebare saxelmZRvaneloSi, amocanebis amoxsnis dros,


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simartivisaTvis, yovelTvis gamoiyeneba savaldebulo rezervis 10%-iani norma. savaldebulo rezervebi gaiangariSeba erovnul da ucxour valutaSi arsebuli valdebulebebis saSualo naSTidan cal-calke. gaangariSeba xdeba mTeli ricxvis meTodiT. Tanxa 50 TeTri da meti, mrgvaldeba erTamde da 50 TeTrze dabla, mxedvelobaSi ar miiReba. valdebulebebis saSualo naSTi gamoiTvleba yoveli dRis bolos arsebuli valdebulebebis naSTebis saSualo ariTmetikulis saxiT. gaangariSebis periods warmoadgens orkviriani intervali, romelic iwyeba xuTSabaTs da mTavrdeba ori kviris Semdeg oTxSabaTis CaTvliT. gaangariSebaSi gaiTvaliswineba moziduli valdebulebebis naSTebi komerciuli bankebis buRaltruli aRricxvis angariSTaA gegmiT gaTvaliswinebul sabalanso angariSebze, ucxour (3312, 3316, 3361-63, 3412-18, 3462-68, 3531-32, 3611-18, 3661-68, 3811-13, 4311, 4511-16, 4518, 4519) da erovnul valutaSi (3302, 3306, 3351-53, 3402-08, 3452-58, 3521-22, 3601-08, 3651-58, 3801-03, 4301, 4501-06, 4508, 4509), garda finansTa saministrosa da adgilobrivi mmarTvelobis organoebis mimdinare angariSebisa, mTavrobidan miRebuli sesxebisa, `loro” angariSebisa, rezidenti komerciuli bankebidan miRebuli sesxebis, erovnuli bankidan miRebuli sesxebis da sagadaxdo valdebulebebisa. agreTve, ar gaiTvaliswineba erovnul valutaSi 365 dRisa da meti vadiT, ucxour valutaSi 730 dRisa da meti vadiT nasesxebi saxsrebi. valdebulebebis saSualo naSTis gaangariSeba xdeba erovnul da ucxour valutaSi cal-calke. amasTan, aSS dolarisa da evros garda, sxva ucxour valutaSi moziduli saxsrebis mixedviT gamoTvlili savaldebulo rezervebi aisaxeba aSS dolaris ekvivalenturi TanxebiT. komerciuli bankebi valdebulni arian, specialur sarezervo angariSebze yoveldRiurad iqonion minimaluri rezervi larSi, aSS dolarSi da evroSi. Tavdapirvelad, komerciuli banki sarezervo angariSze mTlianad Seitans damfuZneblebis mier Senatanebs dafuZnebis momentSi, romelzec Sedgeba Semdegi buRaltruli muxli: debeti – 1051 savaldebulo rezervebi erovnul bankSi – 15 mln l krediti – sawesdebo kapitali – 15 mln l

licenziis miRebis Semdeg, Tanxa sarezervo angariSidan mTlianad gadairicxeba komerciuli bankis sakorespodento angariSze: debeti – 1052 sakorespodento angariSi – 15 mln l krediti – 1051 savaldebulo rezervebi erovnul bankSi – 15 m;n l

komerciuli banki daiwyebs ra funqcionirebas, ori kviris ganmavlobaSi warmoSobili valdebulebebis saSualo naSTebis safuZvelze gamoiTvleba erovnul bankSi gadasaricxi savaldebulo rezervis axali sidide. yoveli momdevno ori kviris Semdeg erovnuli bankis mier xdeba savaldebulo rezervebis koreqtireba komerciuli bankebis valdebulebebis cvlilebis Sesabamisad. davuSvaT pirveli ori kviris ganmavlobaSi warmoiSva 20 mln laris valdebuleba. maSasadame, savaldebulo rezervis sidide iqneba 2 mln l (20*10%); Semdegi ori kviris ganmavlobaSi Tuki gasaTvaliswinebeli valdebulebebi gaxdeba 24 mln lari, maSin erovnuli banki moaxdens


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komerciuli bankis savaldebulo rezervebis koreqtirebas da gazrdis mas 0,4 mln lariT (12,4 _ 2). gadaricxvebi sarezervo fondSi aRiricxeba Semdegnairad: debeti – 1051 savaldebulo rezervebi erovnul bankSi krediti – 1052 sakorespodento angariSi

im SemTxvevaSi, Tuki valdebulebebi Semcirdeba, maSin, savaldebulo rezervis arsebuli naSTi gadaaWarbebs rezervis savaldebulo minimums da sxvaobis Tanxas erovnuli banki ukan daubrunebs komerciul banks, rac komerciuli bankis sakorespodento angariSze Cairicxeba. komerciulma bankebma, savaldebulo rezervebis specialuri formis angariSgeba erovnul bankSi unda waradginon yoveli periodis damTavrebidan xuTi samuSao dRis ganmavlobaSi. romelime komerciuli bankis droebiTi finansuri siZneleebis SemTxvevaSi, likviduri saxsrebis mwvave ukmarisobis aRmofxvris mizniT, erovnuli bankis sabanko zedamxedvelobis departamentis winadadebiT, erovnuli bankis makroekonomikisa da statistikis departamentis TanxmobiT, erovnuli bankis monetaruli politikis komitetis mier gansazRvruli vadebiTA da pirobebiT, erovnuli bankis prezidenti (an vice prezidenti) uflebamosilia, banki gaaTavisuflos sarezervo moTxovnebis dacvisagan.

komerciuli bankis savaldebuli rezervebis Tanxaze an mis nawilze, erovnuli banki axdens procentis daricxvas, mis mier dadgenili wesebis Sesabamisad.

3.3. Ooperaciebis aRricxva klientebis

mimdinare angariSebze mimdinare (anu klientebis saangariSsworebo) angariSebi iseTi angariSebia, romelsac iuridiuli da fizikuri pirebi xsnian komerciul bankebSi, unaRdo angariSsworebisaTvis. mimdinare angariSi ixsneba rogorc erovnul, ise ucxour valutaSi. sawarmoebma erT komerciul bankSi mxolod erTi mimdinare angariSi unda gaxsnan. Mmimdinare angariSebis gasaxsnelad sawarmoebma bankSi unda waradginon ganacxadi angariSis gaxsnaze, wesdebis asli, registarciis mowmobis asli, cnoba sagadasaxado kodis Sesaxeb, xelmZRvanlisa da mTavari buRaltris xelmoweris nimuSebi, damowmebuli notariusis mier. Mmimdinare angariSis gaxsnis dros banki klientTan aformebs xelSekrulebas, romliTac ganisazRvreba ormxrivi urTierTobis pirobebi.Mmimdinare angariSze arsebul Tanxebze SeiZleba bankma klients ar gadauxados procenti da arc klients gadaaxdevinos procenti, gaweuli momsaxurebisaTvis. Mmimdinare angariSi bankma SeiZleba daxuros klientis gancxadebis safuZvelze an klientis gakotrebis dros, an sami Tvis ganmavlobaSi angariSze fulis moZraobis ar arsebobis gamo, an erTi bankidan meore bankSi angariSis gadatanis SemTxvevaSi. mimdinare angariSis aRmricxveli buRaltruli angariSebi pasiuri angariSebia. maT, rogorc wesi, aqvT kreditis naSTi. oRond Tu arsebobs SeTanxmeba komerciul banksa da klients Soris _ overdraftze, maSin mimdinare angariSze SeiZleba warmoiSvas debetis naSTi. mimdinare


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angariSis kreditis naSTi bankisTvis valdebulebas niSnavs, xolo debetis naSTi – moTxovnas klientis mimarT. overdraftze SeTanxmebis dros banki Tvis bolomde ise anaRdebs klientis valdebulebebs, rom mis mimdinare angariSze Tanxebis arsebobas ar amowmebs. Tvis bolo dRes ki xdeba angariSis Semowmeba da Tu aRmoCnda, rom bankis mier gadaricxuli Tanxebi aRemateba klientis mimdinare angariSze Semosul Tanxebs, warmoiSveba overdrafti anu mimdinare angariSis sadebeto naSTi, rac niSnav moTxovnas klientis mimarT. bankisa da klientis SeTanxmebiT SeiZleba bankis mier winaswar iyos gansazRvvruli overdraftis limiti. limitis zemoT gamoyenebul overdraftze banki klientebs ufro maRal procents axdevinebs. overdrafti maqsimum erT TveSi unda daifaros. SeiZleba SeTanxmebiT ufro moklevadianic iyos. Ksanam overdrafti ar daifareba, banki klientis mimdinare angariSidan yvela operaciis ganaRdebas wyvets. gansakuTrebiT maRali saimedoobis klientebTan bankma SeiZleba gaaformos SeTanxmeba iseT overdraftzec, romelsac ar eqneba dadgenili limiti. Bbankebis buRaltruli aRricxvis angariSTa gegmiT, mimdinare angariSebi dajgufebulia klientebis sakuTrebis formebis Sesabamisad:

1. saxelmwifo institutebis mimdinare angariSebi erovnul da ucxour valutaSi (jgufebi: 330-331).

2. saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare angariSebi erovnul da ucxour valutaSi (jgufebi: 340-341);

3. klientebis mimdinare angariSebi erovnul da ucxour valutaSi (jgufebi: 360-361). Ppirvel jgufSi mocemulia saministroebisa da TviTmmarTvelobis organizaciebis mimdinare angariSebis kodebi (ixileT danarTi). meore jgufSi mocemulia saqmianobis calkeuli sferos sawarmoebis angariSTa kodebi. sul saqmianobis rva saxea identificirebuli. am sawarmoebSi wilis 50%-ze meti saxelmwifos ekuTvnis. mesame jgufis angariSebi gamoyofilia kerZo seqtoris sawarmoebisaTvis, romlebic aseve saqmianobis rva saxis mixedviTaa dajgufebuli. Ees angariSebi pasiuri angariSebia da asaxavs bankis valdebulbebs saministroebis, organizaciebis da sxvadasxva klientebis winaSe, maT mier Semotanil Tanxebze. saxsrebis Caricxva saministroebis da klientebis mier maT mimdinare angariSebze, bankSi Semdegnairad aRiricxeba: debeti – 1052 sakorespodento angariSi krediti – 3301 da sxva valdebulebebi mimdinare angariSebiT

saxsrebis gadaricxva klientebis davalebiT: debeti – 3301 da sxva valdebulebebi mimdinare angariSebiT krediti – 1052 sakorespodento angariSi

Tvis bolo dRes mimdinare angariSebze overdraftis arsebobis dros, igi gadaitaneba overdraftis specialur angariSze:


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debeti – 1809 an 1819 overdrafti mimdinare angariSebze krediti – mimdinare angariSebi

axali Tvis pirvelive dRes overdraftis Tanxa kvlav gadaitaneba mimdinare angariSebze, Sebrunebuli gatarebiT. Tu mimdinare angariSebze arsebobs procentis gadaxdis SeTanxmeba, maSin Tvis bolos moxdeba gadasaxdeli procentis daricxva, romlis drosac, erTi mxriv warmoiSoba xarji da meore mxriv – valdebuleba: debeti _ 8001-8002 procentuli xarjebi mimdinare angariSebis mixedviT krediti – 4401-02 valdebuleba mimdinare angariSebze gadasaxdeli procentebis mixedviT

klients roca gaxsnili ara aqvs mimdinare angariSi ucxour valutaSi, SeuZlia moiTxovos laris konvertacia (gadacvla) dolarze. davuSvaT, klients, romelsac komerciul bankSi mimdinare angariSi erovnul valutaSi aqvs gaxsnili, surs 5000 dolari, mimdinare angariSze arsebuli laris nacvlad. Ggasacvleli kursia 1:1,5. Sedgeba Semdegi buRaltruli muxlebi: a). debeti – klientis mimdinare angariSi – 7500 l (5000 * 1,5) krediti – 2601 kontrfasi _ 7500 l b). debeti – 2611 savaluto pozica – 5000 $

krediti – 1062 sakorespodento angariSi ucxour valutaSi – 5000 $

am gatarebebis Sinaarsi imaSi mdgomareobs, rom klientis `laris~ mimdinare angariSidan Camoiwera 7500 lari, magram sanacvlod, bankidan gavida 5000 dolar

3.4. sadepozito operaciebis aRricxva

sadepozito operaciebi warmoadgens bankis pasiuri operaciebis mniSvnelovan jgufs. depoziti aris fizikuri an iuridiuli piris mier bankSi Sesanaxad Setanili Tanxa (anabari), garkveuli sargeblis miRebis pirobiT. ganasxvaveben vadian da uvado depozitebs (anabrebs). vadiani depozitidan klients ufleba ara aqvs vadis dadgomamde Tanxa gaitanos. Aamitom bankebi vadian anabrebze ufro maRal procents aweseben, vidre uvado anabarze. Bbanks ekisreba valdebuleba vadis dadgomisas imave valutaSi daabrunos meanabris kuTvnili Tanxa. uvado anabarze ki klientma Tanxa nebismier dros SeiZleba moiTxovos. banks SeiZleba gaaCndes miRebuli da gacemuli depozitebi. MmiRebuli depozitebi bankisTvis valdebulebas warmoadgens, xolo gacemuli depozitebi – moTxovnas. miRebuli depozitebisaTvis (anabrebisaTvis) banki xsnis Semnaxvel wignaks rogorc saxelobiTs, aseve warmomdgenze. sadepozito operaciebis aRsaricxavad gamoyenebuli buRaltruli angariSebi, mimdinare angariSebis msgavsad, ixsneba erovnul da ucxour valutaSi cal-calke da amasTan, dajgufebulia sawarmoTa iuridiuli statusis Sesabamisad:

1. saxelmwifo institutebidan miRebuli depozitebi erovnul da ucxour valutaSi (335-336 jgufebi);


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2. saxelmwifo kontrols daqvemdevbarebul sawarmoTa depozitebi (jgufebi: 345-346);

3. klientebisagan miRebuli depozitebi erovnul da ucxour valutaSi (jgufebi: 365-366). Kkomerciul bankSi klientebis mier depozitebis ganTavsebiT anu depozitze Tanxis SetaniT, bankSi erTi mxriv, warmoiSoba fuladi saxsrebi da meore mxriv – warmoiSoba vladebulebebi Sesanaxad miRebul Tanxebze, amitom, miRebuli depozitebis angariSebi pasiuri angariSebia. klientebis mier depozitebze Tanxis Semoatana, bankSi Semdegnairad aRiricxeba: debeti – fuladi saxsrebis angariSebi an mimdinare angariSebi krediti – miRebuli depozitebi

iuridiul pirebs, uSualod sadepozito angariSze Tanxis Setana ekrZalebaT. maT, mxolod mimdinare angariSebidan SeiZleba gaxsnan depozitebi an gadmoricxon Tanxebi sxva bankSi gaxsnili midinare angariSidan. sxvadasxva organizaciis an fizikuri piris mier Tanxis gatana sakuTari depozitebidan, aRiricxeba: debeti – miRebuli depozitebi erovnul an ucxour valutaSi krediti – salaro an sakorespodento angariSi erovnul an ucxour valutaSi

miRebul depozitebze bankebi klientebs uxdian procentis Tanxas. depozitebze procentis gadaxda xdeba rTuli procentis meTodiT anu xdeba procentis kapitalizacia manam, sanam klienti mas ar gaitans. depozitebze gadasaxdeli procentis daricxva aRiricxeba: debeti – 8051-52; 8061-62;8351-52; 8361-62; saprocento xarjebi miRebuli depozitebis mixedviT krediti –4401-03, 4405 valdebuleba gadasaxdel procentebze sailustracio magaliTi: davuSvaT, kerZo iuridiulma pirma Egaxsna erTwliani vadiani anabari da Seitana 30000 lari, wliurad 12%-iani sargebliT. maSin, rTuli procentis meTodiT, yovelTviuri procentis Tanxa Semdegnairad gamoiTvleba: pirvel Tves: 30000 – is 1% = 300 l meore Tves : 30300 – is 1% = 303 l mesame Tves: 30603 – is 1% = 306,06 l da ase Semdeg. uvado anabris (depozitis) SemTxvevaSi, klients uleba aqvs misi survilis Sesabamisad, Seitanos da gaitanos fuli anabridan. aseT anabrebze yovelTviurad gadasaxdeli procentis (sargeblis) sidide ganisazRvreba Tanxis ucvleli da cvalebadi nawilis mixedviT cal-calke. saqarTvelos kanonmdeblobiT, depozitebis dRiuri saprocento sargeblis gamoTvlisaTvis gaiTvaliswineba weliwadis 365 kalendaruli dRe.


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uvado depozitze gadasaxdeli sargebeli = Tanxis ucvleli nawilis sargebels + cvalebadi nawilis sargebeli. ucvleli nawilis sargebeli = Tvis ganmavlobaSi dafiqsirebul ucvlel naSTi * sa-% ganakveTi * Tvis dR raodenoba/365 X * I * D cvalebadi nawilis sargebeli = ∑ ---------------------- , sadac: 365 X – aris anabarze Setanili an gatanili Tanxa I – aris wliuri saprocento ganakveTi D – anabarze Tanxis ganTavsebidan an Tanxis gatanidan Tvis bolomde darCenili dReebis raodenoba

sailustracio magaliTi: erT-erTi fizikuri piris anabarze oqtombris TveSi adgili hqonda Semdeg Canawerebs: lari sawyisi naSTi 1 oqtombers 900 Seitana 5 oqtombers 1000 gaitana 10 oqtombers (1100) Seitana 20 oqrombers 1500 gaitana 26 oqtombers (700) wliuri saprocento ganakveTia: uZrav nawilze 12% moZrav nawilze 5% moTxovna: gamoTvlil iqnas oqtombris TveSi dasaricxi procentis Tanxa. amoxsna: jer gamoiTvleba naSTebi yoveli operaciis Semdeg: naSTi lari sawyisi naSTi 1 oqtombers 900 Seitana 5 oqtombers 1.000 naSTi 1900 gaitana 10 oqtombers (1100) naSTi 800 Seitana 20 oqtombers 1500 naSTi 2300 gaitana 26 oqtombers (700) saboloo naSTi 31.10 1600

Tvis ganmavlobaSi dafiqsirebuli umciresi naSTi iqneba Tanxis ucvleli anu uZravi nawili. maSasadame, igi 800 laria. oqtomberSi, rogroc wesi 31 dRea. maSasadame: 800 * 12% * 31/365 = 8,15 lari

moZrav nawilze gasacemi procentis Tanxa Semdegnairad gamoiTvleba: pirvel rigSi, Tu aRmoCnda, rom dafiqsirebuli umciresi naSTi sawyis naSTze naklebia, maSin maT Soris sxvaoba moZrav nawils miekuTvneba. amasTan, miRebulia wesad, rom klientis anabarze procentis daricxva iwyeba Tanxis Caricxvis dResve. xolo, wydeba Tanxis gatanis dRes.

amdenad, klients procenti ekuTvnis Tanxis Setanis DdRes da aRar ekuTvnis, Tanxis gatanis dRes.


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moZrav nawilze kuTvnili procentis Tana =

= (900 _ 800) * 5% * 31/365 + 1000 * 5% * 27/365 _ (1100 * 5% * 22/365) + (1500 * 5% * 12/365)-

- (700 *5% * 6/365) = 0,42 + 3,70 _ 3,31 + 2,47 _ 0,58 = 2,70 lari

maSasadame, mocemul anabarze, oqtomberSi dasaricxi saprocento xarji sul iqneba 8,15 + 2,70 = 10,85 lari. Kkomerciulma bankebma SeiZleba sxva bankebSi Tavad Seitanon Tanxebi depozitebze. maT aRsaricxavad gamoiyeneba angariSebi: 1721-23 _ bankebSi ganTavsebuli depozitebi erovnuli da 1732-33 - ucxouri valutiT. Ees angariSebi aqtiuri angariSebia da niSnavs moTxovnas sxva bankis mimarT, iq ganTavsebul depozitebze. sadepozito operaciebi tardeba xelSekrulebis pirobebis Sesabamisad da Tuki xelSekrulebiT ganisazRvra rom bankis mier saxsrebis ganTavseba sxva bankSi ramdenime dRis Semdeg moxdeba, maSin xelSekrulebaze xelmowerisTanave gatarebebi gakeTdeba balansgareSe angariSebSi: Ddebeti – 0999 teqnikuri angariSi krediti – 0301 aRebuli formaluri valdebulebebi

xelSekrulebis pirobebis Sesrulebis dRes daixureba balansgareSe angariSebi, Sebrunebuli gatarebiT da operacia aisaxeba sabalanso angariSebze: debeti – 1721 – 33, moTxovna bankebSi ganTavsebuli depozitebiT krediti – 1052, sakorespodento angariSi

komerciulma bankma agreTve, SeiZleba sxva bankSi Seitanos Tanxebi specialuri depozitebis saxiT, rogoricaa: depozitebi micemuli garantiebis, Cekis wignakebis, sabanko baraTebis, akreditivis da sxva sagadaxdo sabuTebis mixedviT. msgasi operaciebi Sesabamis buRaltrul angariSebze aRiricxeba depozitebis aRricxvis saerTo meTodikis Sesabamisad. qveynis finansur stabilurobas mniSvnelovnad uwyobs xels iseTi viTareba, roca bankebi meanabreebisaTvis saimedoni arian. amJamad, saqarTveloSi komerciuli bankebis aqtivebi mTliani Sida produqtis 10%-s Seadgens. ganviTarebul qveynebSi igi 50% da metia. bankis aqtivebSi, miRebuli anabrebis wilic Zalian dabalia. es imas niSnavs, rom sazogadoeba jer kidev ar endoba bankebs. (Tumca arsebobs meore faqtoric, mosaxleobas ara aqvs imdeni Semosavali, rom dagroveba SesZlos). bankebis saimedoobis gazrdis mizniT xdeba depozitebis dazRveva. pirvelad, amerikis SeerTebul StatebSi, didi depresiis Semdeg, roca qveyana sabanko panikam moicva, 1933 wels, Seiqmna depozitebis dazRvevis federaluri korporacia (FCDI), romelmac bankebs daavala daezRviaT maTTan arsebuli moqalaqeTa anabrebi. amis Semdeg, aSS-Si ar Seqmnila sabanko panika da Camoyalibda stabiluri finansuri sistena, ramac Tavis mxriv, ekonomikis myar zrdas Seuwyo xeli. dReisaTvis, anabrebis dazRveva xdeba yvela ganviTarebul qveyanaSi. Seqmnilia saxelmwifo, kerZo da Sereuli tipis sadazRvevo fondebi, romelTa kontrols auditis erovnuli palata axorcielebs.


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saqarTveloSi, miRebulia kanoni anabrebis sadazRvevo sistemis Seqmnis Sesaxeb, Tumca igi aqtiurad jerjerobiT ver muSaobs.

3.5. bankTaSorisi operaciebis aRricxva

komerciuli bankebi, miuxedavad imisa rom konkurentebi arian, erTmaneTs sesxebs aZleven, erTmaneTTan xsnian sadepozito angariSebs. amasTan, maT Soris arsebobs sxvadasxva saangariSsworebo urTierTobebi, klientebis momsaxurebis miznebisaTvis, roca klientebis angariSebi gaxsnilia sxvadasxva bankSi. Aam mizniT bankebi erTmaneTTan xsnian sakorespodento angariSebs. Barsebobs bankTa Soris saangariSsworebo operaciebis aRricxvis ori tipis angariSi: `nostro” da `loro”. `nostro” angariSi mocemuli bankis sakorespodento angariSia sxva komerciul bankSi. igi niSnavs moTxovnas sxva bankis mimarT. amitom, misi aRmricxveli buRaltruli angariSebi aqtiuri angariSebia. Nnostro angariSi SeiZleba gaixsnas rezident an ararezident komerciul bankSi, rogor erovnul, ise ucxour valutaSi. Mmisi aRmricxveli angariSebia: 1701-11 - `nostro angariSebi ararezident centralur bankebSi. am angariSs mxolod erovnuli banki iyenebs. 1702-12 - `nostro” angariSebi ararezident komerciul bankebSi 1703-13 - `nostro” angariSebi rezident komerciul bankebSi erovnul da ucxour valutaSi E `loro” angariSi aris sxva bankis mier gaxsnili sakorespodento angariSi mocemul komerciul bankSi. igi valdebulebas warmoadgens da amitom misi aRmricxveli buRaltruli angariSebi pasiuri angariSebia. ixsneba rogor erovnul, ise ucxour valutaSi. 3501-11 – ararezidenti centraluri bankebis `loro” angariSebi 3502-12 – ararezidenti komerciuli bankebis `loro” angariSebi 3503-13 – rezidenti komerciuli bankebis `loro” angariSebi Aam angariSebis gaxsnaze, bankebs Soris dadebuli sakorespodento SeTanxmebiT, ganisazRvreba operaciebis warmoebis wesebi, valutis saxe, procentis daricxvis wesi, angariSebidan sxva qveyanaSi Tanxebis gadaricxvis wesi, saxsrebis konversiis wesi, gadaxdis perioduloba, overdraftis SesaZlebloba, sakomisioebis amoRebis wesi da pasuxismgebloba saangariSsworebo operaciebis ganxorcielebaze. `nostro” da `loro” angariSebis gaxsnis mizniT, yvela banki valdebulia daicvas kanonmdeblobiT dadgenili kontrolis formebi, raTaA urTierTobebi ar daamyaron iseT bankebTan, romlebic warmoadgenen fiqtiur bankebs, an imyofebian maRali riskis qveynebsa da regionebSi. fiqtiuria banki, romelic fizikurad ar aris warmodgenili im qveyanaSi da im misamarTze, sadac registrirebulia da romelzec kontroli da zedamxedveloba ar xorcieldeba. Bbankebma saerTaSoriso sakorespodento urTierTobebis damyarebisas sajaro wyaroebidan unda moiZion informacia respodenti bankis reputaciisa da masze ganxorcielebuli zedamxedvelobis xarisxis Sesaxeb. warmoadgens Tu ara igi monitoringis ganmaxorcielebel pirs, fulis gaTeTrebisa da terorizmis dafinansebasTan brZolis sakiTxebSi.


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bankebma respodenti bankisagan unda moiTxovon informacia fulis gaTeTrebisa da terorizmis dafinansebis winaaRmdeg brZolis sakiTxebSi maTi saqmianobisa da Sida kontrolis ganxorcielebis Sesaxeb da Seafason am kontrolis xarisxi. identifikaciis procesi unda warimarTos ùkanono Semosavlebis legalizaciis aRkveTis xelSewyobis Sesaxeb” saqarTvelos kanonis Sesabamisad. agreTve erovnuli bankis mier gamocemuli Sesabamisi aqtebiT. dauSvebelia saerTaSoriso urTierTobebis damyareba direqtoratis (an kuratori direqtoris) Tanxmobis gareSe. nostro da loro angariSebis mixedviT angariSsworebis erT-erTi piroba is aris, rom operaciebi masze arsebuli naSTis farglebSi unda ganaRddes. SeiZleba arsebobdes overdraftis SesaZlebloba. `nostro” angariSis kreditis naSTi da `loro” angariSis debetis naSTi, am angariSebze overdraftis warmoSobas niSnavs. N`nostro” angariSi SeiZleba bankma gaxsnas skorespodento angariSidan, sadepozito angariSidan an sesxis xarjzec. Nnostro angariSis gaxsna da Tanxebis Caricxva aRiricxeba Semdegnairad: Ddebeti _ `nostro” krediti – sakorespodento angariSebi an aRebuli sesxebi

klientis mimdinare angariSis ganaRdeba nostro angariSidan: debeti – mimdinare angariSebi krediti _ `nostro” sxva bankis mier, `loro” angariSi gaxsna mocemul komerciul bankSi, aRiricxeba: debeti – sakorespodento angariSi krediti _ `loro”

korespodenti bankidan miRebuli Setyobinebis safuZvelze, gadaricxulia Tanxebi loro angariSidan: debeti _ `loro” krediti – sakorespodento angariSi

mimdinare Tvis bolo dRes, aRiarebulia overdrafti `nostro” angariSebze: debeti _ `nostro” krediti _ 3559 an 3569, overdrafti `nostro” angariSebze momdevno Tvis pirvel dRes gakeTdeba Sebrunebuli gatareba. loro angariSebze warmoqmnili overdrafti, aseve Tvis bolo dRes, gadaitaneba òverdraftis~ angariSze: debeti – 1759 - 1769, overdrafti `loro~ angariSebze krediti - `loro~ angariSebi

momavali Tvis pirvel dRes ki gakeTdeba Sebrunebuli gatareba.


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Nnostro da loro angariSebidan misaRebi da gadasaxdeli procentebis aRricxva xdeba daricxvis principiT, Semdeg angariSebSi: 6202 da 6212 procentuli Semosavlebi `nostro” angariSebis mixedviT 6209 da 6219 procentuli Semosavlebi `loro” angariSebze overdraftebis mixedviT 8201 da 8202 procentuli xarjebi `loro” angariSebis mixedviT 8209 da 8219 procentuli xarjebi `nostro” angariSebze overdraftebis misedviT 2403 da 2413 misaRebi procentebi bankebSi ganTavsebuli saxsrebis mixedviT 4403 da 4413 gadasaxdeli procentebi bankebidan moziduli saxsrebis mixedviT

K komerciulma bankebma SeiZleba ucxouri valuta SeiZinon ararezidenti bankebidan. Aam mizniT, likvidobisa da fuladi saxsrebis analizis safuZvelze, bankis xazinis departamentis ufrosi, likvidobis da fuladi saxsrebis marTvis ganyofileba da dilingis ganyofileba adgens Camosatani an gasagzavni Tanxis odenobas, kupiurul wyobas, garigebis dadebis TariRs, valutirebis TariRs, Camotana/gagzavnis TariRs da Sesasruleblad gadascems dilingis ganyofilebas. dilingis ganyofileba xazinis departamentis ufrosTan Sejerebis Semdeg debs garigebas ucxour an adgilobriv bankTan valutis importis (an eqsportis) Sesaxeb. xelSekrulebebi ivseba eleqtronuli wesiT, romelic saTanado dokumentebTan erTad eZleva inkasators, romelic pasuxismgebelia Tanxis ganbaJebasa da inkasirebaze. Urezidenti an ararezidenti bankebidan ucxouri valutis yidvis SemTxvevaSi adgili eqneba Semdeg operaciebs:

1. Ffulis gamogzavnis Sesaxeb SetyobinebisTanave banki aRiarebs valdebulebas ucxour valutaSi:

debeti – 1016 savaluto banknotebi da monetebi gzaSi – 5000 $

krediti – 4511 (kreditorebi) valdebulebebis satranzito angariSi - 5000$

2. Tanxis gadaricxva rezident bankSi a. debeti – 4511 valdebulebebis satranzito angariSi – 5000 $

krediti – dolaris savaluto pozicia _ 5000 $ b. debeti – 2601 dolaris kontrfasi – 7000 l krediti – 1052 sakorespodento angariSi – 7000 l

3. momsaxurebis sakomisios daricxva – 50 dolaris, roca kursia 1,7 D ori buRaltruli muxli unda Sedges radgan, xarjebis aRmricxveli angariSebi marTalia ucxouri valutis mixedviT ixsneba, magram aRricxva xdeba erovnul valutaSi. a). debeti – 8412 sakomisio xarji salaros operaciebidan – 85 l krediti – 2601 savaluto poziciis kontrfasi – 85 l b). debeti – 2611 savaluto pozicia – 50 $

krediti –1016 banknotebi da monetebi gzaSi ucxour valutaSi _ 50 $

4. Bbankis salaroSi Tanxis Semosvla:


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debeti – 1013 salaro ucxour valutaSi – 4050 $ krediti – 1016 savaluto banknotebi da monetebi gzaSi – 4050 $

5. Tu dolaris Sesyidva moxdeba ararezidenti bankidan larebiT,

maSin ucxoel momwodebels saqarTvelos komerciul bankSi gaexsneba loro angariSi larSi, sadac Cairicxeba 5000 dolaris ekvivalenti - 7000 lari.

a. debeti – 4511 valdebulebebi _ 5000 $ krediti – 2611 savaluto pozicia dolarSi – 5000 $

b. debeti – 2601 dolaris kontrfasi – 7000 l krediti – 3502 loro larSi – 7000 l

rezident an ararezident bankebze ucxouri valutis gayidvis SemTxvevaSi, operaciebi aRiricxeba Semdegnairad:

1. davuSvaთ, 3000 dolari gaigzavna evroze gasayidad. valutis gagzavnis dRes: debeti – 1016 banknotebi da monetebi gzaSi – 3000 $ krediti – 1013 dolaris salaro – 3000 $

2. daniSnulebis adgilze fulis misvlis Semdeg, gzaSi myofi

banknotebis Camowera (kursi: erTi dolari aris 0,8 evro): a. debeti – 2501 (debitorebi) Caricxvis satranzito angariSi 2400 evro krediti – evros savaluto pozicia – 2400 evro b. debeti – dolaris savaluto pozicia – 3000 $

krediti _ 1016 banknotebi da monetebi gzaSi 3000 $

3. myidvelis mier ganaRdeba valutirebis TariRiT (davuSvaT dolari gayidulia evroze da erTi dolari udris 0,8 evros) debeti – 1712 sakorespodento angariSi (an nostro) evroSi _ 3000 * 0,8 = 2400 evro krediti – 2501 Caricxvis satranzito angariSi _ 2400 evro

4. sakomisio xarjebis daricxva – 60 $ (1 : 1,7)

a). debeti – 8412 sakomisio salaros operaciebidan 102 l

krediti – 2601 dolaris savaluto poziciis kontrfasi 102 l b). debeti – 2611 dolaris savaluto pozicia 60 $

krediti – 1016 banknotebi da monetebi gzaSi 60 $


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3.6. CekebiT angariSsworebis aRricxva

Ceki aris saangariSsworebo dokumenti, romelic mis mflobels uflebas aZlevs miiRos masSi aRniSnuli Tanxa. igi aris gadaxdis dokumenti da mzaddeba erTiani nimuSebis mixedviT. amasTan, mkacri aRricxvis blankia. Cekebis damzadebisaTvis aucilebelia erovnuli bankis winaswari werilobiTi nebarTva. saCeko wignakis gacemis dros, komerciuli banki Cekis zeda marjvena mxares aRniSnavs bankis dasaxelebas, mis adgilmdebareobas, filialis SemTxvevaSi, mis dasaxelebas, sakorespodento angariSis nomers. Cekis meore mxares boloSi mieTiTeba saCeko wignakis mimRebi organizaciis dasaxeleba da im Tanxis zRvruli odenoba cifrebiT da sityvebiT, romelzec SeiZleba Cekis gamowera. Bbolos damowmebulia bankis Tanamdebobis piris xelmoweriTa da beWdiT. agreTve akeTebs warweras: `garantirebulia” Gganasxvaveben fulad da saangariSsworebo Cekebs. Ffuladi Cekebi gamoiyeneba naRdi fulis miRebisaTvis, saangariSsworebo Cekebi gamoiyeneba unaRdo angariSsworebisaTvis. Ceki SeiZleba iyos saxelobiTi an usaxelo anu warmomdgenis. saxelobiTi CekiT Tanxa miecema mxolod CekSi dasaxelebnul pirs. usaxelo CekiT ki Tanxa miecema mis nebismier warmomdgens, piradobis mowmobiT. Cekis mflobeli aris piri, romelmac unda miiRos fuli. Cekis gamcemi aris piri, romlis angariSidan unda iqnas fuli gadaxdili da fulis gamcemi aris banki, romelic faqtiurad Suamavalia da klientis angariSidan gascems Cekze aRniSnul Tanxas. amdenad, Cekis gamcemi, sabanko dawesebulebas aZlevs werilobiT davalebas, CekSi aRniSnuli Tanxis gacemis Sesaxeb. CekebiT angariSsworebisaTvis, sawarmoebi komerciul bankebSi xsnian specialur angariSebs saCeko wignakebisaTvis, romelic bankisTvis valdebulebas warmoadgens. rogoricaa, angariSi: 4505 da 4515 – `depozituri angariSebi Cekis wignakebis mixedviT”, erovnul da ucxour valutaSi. klientebis mier saCeko wignakebisaTvis, bankSi Tanxis Setana, aRiricxeba: debeti – 1052 sakorespodento angariSi krediti – 4505 depozituri angariSebi Cekis wignakebis mixedviT

saCeko wignaki erTi wlis vadisaa. Tuki Ceki darCeba gamouyenebeli, organizaciis TxovniT, Cekis wignakis vada, kidev erTi wliT SeiZleba gagrZeldes. vadis gasvlis Semdeg, Cekis amRebi mas abarebs banks. Tuki CekebisaTvis depozitze arsebuli Tanxebi klientis mier srulad gamoyenebuli araa, maSin igi gamouyenebel saCeko wignakTan erTad banks warudgens gadaxdis davalebas, riTac banki klientis saCeko depozitze darCenil Tanxas, mis mimdinare angariSze gadaricxavs. Tuki, saCeko depozitze darCenili naSTi klientma sami Tvis ganmavlobaSi ar gamoiyena, maSin banki mas Tavad Caricxavs klientis mimdinare angariSze. Cekis mflobeli saanagriSsworebo Ceks waradgens Tavis momsaxure bankSi, romelic mas davalebis reestrTan erTad agzavnis Cekis


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gamnaRdeblis momsaxure bankSi. es ukanaskneli, Cekis gamcemis angariSidan Camowers CekSi aRniSnul Tanxas: debeti – 4505 depozituri angariSebi Cekis wignakebis mixedviT krediti – 1052 sakorespodento angariSi

Cekis gamcemis Sesabamis angariSze saxsrebis ukmarisobis SemTxvevaSi, Tu organizaciebi droulad asruleben valdebulebebs, Ceki daifareba bankis mier gacemuli sagarantio valdebulebebidan – 4504 – depozitebi garantiebis mixedviT. komerciulma bankma SeiZleba sxva bankis Cekis ganaRdeba gadawyvitos, razec akeTebs aqcepts anu Tanxmobas ganaRdebis Sesaxeb da Ceks ukeTebs warweras ìndosamenti”. imavdroulad gatareba Sedgeba balansgareSe angariSebSi: debeti – 0501 moTxovna trasatis mimarT gacemuli aqceptebiT krediti _ 0201 aqceptebi da indosamentebi (pirobiTi valdebulebebi)

trasata aris debitori, romelmac unda gadauxados momwodebels, magram Tu angariSze Cekis gasanaRdebeli Tanxa ara aqvs, maSin, SeiZleba mimarTos sxva banks misi ganaRdebisaTvis. bankis mier aqceptebuli Cekis ganaRdeba aRiricxeba: debeti _ 2508 moTxovnebi garantiebis mixedviT krediti _ 1052 sakorespodento angariSi

paralelurad, balansgareSe angariSebSi moxdeba gatareba: debeti _ 0201 aqceptebi da indosamentebi (pirobiTi valdebulebebi) krediti _ 0501 moTxovna trasatis mimarT

kiTxvebi TviTSemowmebisaTvis:

1. ras niSnavs savaldebulo rezervebi erovnul bankSi; 2. komerciuli bankis mier, sad ixsneba sakorespodento angariSi; 3. aRricxeT klientebis mimdinare angariSebze Tanxis gadmoricxva; 4. ras niSnavs overdrafti mimdinare angariSebze; 5. ras niSnavs overdrafti `nostro” angariSebze; 6. ra aris saangariSsworebo Ceki; 7. iarsebebs Tu ara overdrafti sakorespodento angariSze.


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Tavi 4. saSuamavlo operaciebis

aRricxva

Bbankebi agreTve asruleben sxvadasxva saSuamavlo operaciebs, riTac xels uwyoben ekonomikaSi sxvadasxva tipis kompaniebis Seuferxebel muSaobas da angarisworebis daCqarebas. Mmocemul TavSi Seswavlili iqneba Semdegi sakiTxebi:

salizingo operaciebis aRricxva;

Ffaqtoringuli operaciebis aRricxva;

danarCeni saSuamavlo operaciebis aRricxva.

4.1. salizingo operaciebis aRricxva

Tanamedrove swrafad ganviTarebadi teqnikuri progresis epoqaSi, manqana-mowyobilobebi moralurad male Zveldeba. Oor-sam weliwadSi bazarze gamodis sul ufro maRali warmadobis, ZviradRirebuli teqnika da teqnologiebi, romelTa SeZena mewarmeebs uZneldebodaT. amitom, bankebma daiwyes teqnikis Sesyidva, raTa Semdeg ijariT, TandaTan gamosyidvis pirobiT mewarmeebisTvis gadaecaT. Aase Camoyalibda ijaris axali saxe – lizingi. amdenad, lizingi erT-erTi mniSvnelovani mimarTulebaa, ekonomikis aqtiurobaze bankebis dadebiTi zemoqmedebis mimarTulebiT. lizingi aris saijaro xelSekruleba manqanebsa da mowyobilobebze, romelic nayidia ijaris gamcemis mier moijarisaTvis (ijaris amRebisaTvis), misi samrewvelo gamoyenebis mizniT. salizingo operaciiT banki faqtiurad moijares akreditebs. lizinguri xelSekrulebis vadis gasvlis Semdeg, lizingis mimRebs SeuZlia SeiZinos garigebis obieqti SeTanxmebuli fasiT an gaagrZelos salizingo xelSekruleba an salizingo aqtivi daubrunos mflobels. ZiriTadi saSualebebis saijaro operaciebis aRricxvis meTodikas aregulirebs fass 16 - ìjara~ (romelmac Secvala bass 17). ganasxvaveben saoperacio da finansur lizings. saoperacio lizingi aris iseTi saijaro urTierToba, romlis drosac lizingis gamcemis mier ijariT gacemuli obieqtis SeZenasa da SenaxvasTan dakavSirebuli xarjebi erTi lizinguri kontraqtis ganmavlobaSi ar ifareba. Ees xelSekruleba formdeba ori-sami wliT, rac manqana-mowyobilobebis cveTis vadaze mniSvnelovnad naklebia da lizingis mimRebis mier nebismier dros SeiZleba dairRves. Ooperaciuli lizingiT gacemul ZiriTad saSualebebze cveTis daricxvas agrZelebs ijaris gamcemi.Mmasze saijaro gadasaxdeli ufro maRalia, vidre finansur lizingze. L lizinguri kompania (banki) roca winaswar iZens mowyobilobebs ise, rom ar icis konkretuli moijare, Tavad azRvevs mas da uzrunvelyofs mis teqnkur momsxurebas da remonts. moijares (ijaris amRebs) ufleba


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aqvs lizingis vadis gasvlisas ar Seisyidos qoneba da ukan daubrunos meijares (ijaris gamcems). finansuri lizingi iseTi SeTanxmebaa, roca igi qvemoT mocemuli pirobebidan, erT-erTs mainc akmayofilebs:

sakuTrebis ufleba nagebobebsa da mowyobilobebze gadadis moijareze ijaris vadis bolos;

moijares aqvs SesaZlebloba, ijaris vadis bolos Seisyidos ijariT aRebuli aqtivi fiqsirebuli fasiT an ijaris damTavrebis dros gansazRvruli fasiT;

lizingis vada Seadgens aqtivis funqcionirebis normatiuli drois 80%-s mainc. (funqcionirebis vada warmoadgens normatiul periods, romlis Semdegac aqtivi mTlianad amortizirebuli iqneba);

lizingis mixedviT gadasaxdelebis jami Seadgens mimdinare fasebiT mowyobilobebis Rirebulebis 90%-s. mimdinare fasi warmoadgens salizingo kontraqtSi aRniSnul fass;

saijaro aqtivebi atareben specifikur xasiaTs ise, rom mxolod moijares SeuZlia gamoiyenos isini mniSvnelovani modifikaciis gareSe. Tu zemoT CamoTvlili moTxovnebidan arcerTi ar sruldeba, lizingis SeTanxmeba ganixileba rogorc operaciuli lizingi. Llizingur garigebebSi Cveulebriv Semdegi subieqtebi monawileoben:

1. lizingis obieqtis momwodebeli – aris samrewvelo kompania, romelic amzadebs manqana-mowyobilobebs da romelic mas salizingo kompaniaze (an bankze) anu lizingis gamcemze yidis.

2. lizingis gamcemi – aris iuridiuli piri, banki an salizingo firma, romelic iZens salizingo obieqts, raTa igi ijariTY gasces salizingo xelSekrulebiT;

3. lizingis mimRebi _ sameurneo subieqti, romelic iyenebs salizingo obieqts xelSekrulebis pirobebis Sesabamisad. salizingo obieqti – aris nebismieri sagani, qoneba, romelic gamoiyeneba samewarmeo saqmianobis procesSi. igi SeiZleba iyos moZravi da uZravi qoneba, romelic miekuTvneba lizingiT gacemul ZiriTad saSualebebs. xelSekrulebis gaformebis Semdeg obieqti gadaecema lizingis mimRebs momwodeblis mier specialuri aqtiT. imavdroulad, lizingis gamcemi banki srulad anaRdebs qonebis momwodeblis angariSs. amis Semdeg salizingo xelSekruleba ZalaSi Sedis. ijaris amRebi banks uxdis salizingo gadasaxdels, romelic moicavs: salizingo gadasaxdelis procents da qonebis Rirebulebis nawils. finansuri lizingis operaciebi Semdegnairad aRiricxeba:

1. obieqtis Sesyidva, roca bankma ar icis, lizingiT vis gadascems mas: debeti – 2901-2906 ZiriTadi saSualebebi krediti – 1052 sakorepodento angariSi an kreditorebi

2. obieqtis gadacema finansuri lizingiT (banks gauCndeba moTxovna misaReb Tanxebze): debeti – 2303 moTxovna finansuri lizingiT krediti – 2901-2906 ZiriTadi saSualebebi


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obieqtis SeZena Tu moxda klientis davalebiT da pirdapir gadaecema moijares, maSin: debeti – 2303 moTxovna finansuri lizingiT krediti – 1052 sakores. angariSi an kreditorebi

2. misaRebi procentis daricxva: debeti – 2409 moTxovna procentze finansuri lizingiT krediti – 7034 Semosavali finansuri lizingidan

3. ZiriTadi Tanxisa da procentis miReba: Ddebeti – fuladi saxsrebi krediti – 2303 moTxovna finansuri lizingiT krediti – 2409 moTxovna misaReb procentze

saoperacio lizingiT aqtivebis gacemis operaciebi Semdegnairad aRiricxeba:

1. obieqtis gadacema operaciuli lizingiT: Ddebeti – 2921-26 moTxovna operaciuli lizingiT K krediti – 2901-06 ZiriTadi saSualebebi

2. Ooperaciuli lizingiT gacemul ZiriTad saSualebebze cveTis daricxva: D debeti – 9302-06 cveTis xarjebi K krediti – 4902-06 dagrovili cveTa

3. misaRebi procentis daricxva: debeti – 2409 moTxovna misaReb procentze krediti – 7933 Semosavali operaciuli lizingidan

4. kuTvnili Tanxebis miReba debeti – fuladi saxsrebi krediti – 2409 moTxovna misaReb procentze (daricxuli cveTis toli TanxiT)

5. salizingo obieqtis ukan dabruneba: debeti – ZiriTadi saSualebebi (pirvandeli RirebulebiT) krediti _ 2921-26 saoperacio lizingi

finansuri lizingiT mowyobilobebis gadacemis dros banki iRebs salizingo Semosulobebs, romelic Seicavs ZiriTadi Tanxis nawils anu aqtivis gamosasyid Tanxas da saprocento Semosavals. banki adgens salizingo Semosavlebis miRebis grafiks, romelSic gamoyofilia saprocento Semosavali da wminda sainvesticio Rirebuleba (anu ijariT gacemuli mowyobilobebis Rirebulebis nawili). ijaris amRebs anu moijares, banki saerTo Tanxas Tanabari sididiT axdevinebs da iyenebs diskontirebis koeficients bankTaSoris birJaze arsebuli ganakveTis mixedviT.

sailustracio magaliTi: davuSvaT, bankma finansuri lizingiT gasca 50000 laris Rirebulebis

samrewvelo mowyobilobebi, xuTi wliT, wliurad 15% saijaro ganakveTiT. xuTi wlis bolos aqtivi gadava ijaris amRebis sakuTrebaSi. 15%-is Seabamisi, anuitetis diskontirebis koeficienti (PVA) – xuTi wlisaTvis aris 3,35216. maSasadame. yovelwliurad misaRebi Tanabari Tanxa iqneba:


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50000/3,35216 = 14915,75 lari salizingo Semosavlebis grafiki Semdegnairad Sedgeba: cxrili 4.1.

salizingo Semosavlebis grafiki (larSi) wlebi

wliurad misaRebi Tanxebi

saprocento Semosavali

ZiriTadi sainvesticio Rirebuleba

salizingo moTxovnis naSTi

0 sawyisi investicia

_

_

50000

I 14915,75 7500 7415,75 42584,25 II 14915,75 6387,64 8528,11 34056,14 III 14915,75 5108,42 9807,33 24248,81 IV 14915,75 3637,32 11278,43 12970,38 V 14915,75 1945,37 12970,38 0 jami 74578,75 24578,75 50000,0

I weli: lizingidan misaRebi saprocento Semosavali yoveli wlisaTvis,

gamoiTvleba salizingo moTxovnis naSTidan, erTi da igive saprocento ganakveTiT.

saprocento Semosavali = 50000 * 15% = 7500 l ZiriTadi sainvesticio Tanxis nawili = 14915,75 – 7500 = 7415,75 l salizingo moTxovnis naSTi = 50000 – 7415,75 = 42584,25 l

II weli: saprocento Semosavali = 42584,25 * 15% = 6387,64 l ZiriTadi sainvesticio Tanxis nawili = 14915,75 – 6387,64 = 8528,11 l salizingo moTxovnis naSTi = 42584,25 – 8528,11 = 34056,14 l

analogiurad gakeTdeba gamoTvlebi Semdegi wlebis mixedviT. xuTi wlis bolos moTxovna finansuri lizingiT, banks aRar eqneba.

buRaltruli gatarebebi pirvel wels iqneba Semdegi: 1. mowyobilobebis gacema finansuri lizingiT: debeti – 2303 moTxovna finansuri lizingiT – 50000 l krediti –2905 mowyobilobebi _ 50000 l

2. misaReb saprocento Tanxaze moTxovnis aRiareba: debeti – 2409 misaRebi procentebi finansuri lizingidan – 7500 l krediti – 7034 Semosavali finansuri lizingidan – 7500 l

3. kuTvniliYTanxebis miReba, sul – 14915,75 l krediti – 2409 moTxovna misaReb procentze – 7500 l

krediti – 2303 moTxovna finansuri lizingiT – 7415,75 debeti – fuladi saxsrebi – 14915,75 l

4.2. faqtoringuli operaciebis aRricxva

faqtoringuli operaciebi niSnavs sxvisi valebis gadaxdis uflebis yidvas. Ffaqtoringul operaciebSi sami mxare monawileobs:

1. faqtor-Suamavali, romelic SeiZleba iyos banki an specialuri faqtoringuli organizacia;

2. saqonlis mimwodebeli (kreditori); 3. saqonlis myidveli (debitori)


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faqtoringuli operaciebi mniSvnelovan rols asruleben gadauxdelobis problemebis gamwvavebis dros. amiT Cqardeba angariSsworeba sawarmoebs Soris da banki iRebs momsaxurebis sakomisios. faqtoringuli operaciebis ZiriTadi arsi isaa, rom banki Tavisi klientisagan yidulobs misi debitoruli davalianebis ganaRdebis uflebas. ori-sami dRis ganmavlobaSi ixdis moTxovnili Tanxis 70-90%-s. danarCens ki klienti iRebs gadamxdelebisagan moTxovnili Tanxebis mTliani dafarvis Semdeg. amiT banki faqtiurad axdens klientis sabrunavi kapitalis avansirebas (angariS-faqturis diskontirebas). darCenil 10-30%-s klients jer ar uxdian, axdenen mis dajavSnas calke angariSze im SemTxevisaTvis, Tu iqneba myidvelis pretenzia saqonlis xarisxTan dakavSirebiT. angariS-faqturebis diskontirebisaTvis banki iRebs:

sakomisios (angariSis inkasirebisaTvis);

faqtoringuli kreditis procents, romelsac axdevinebs banki klients, kreditis micemis dRidan, myidvelisagan saxsrebis Semosvlamde. faqtoringi ori saxis SeiZleba iyos: Ria da daxuruli. Ria faqtoringi momsaxurebis iseTi formaa, romlis drosac fulis gadamxdelma (bankis klientis debitorma) icis, rom momwodebeli axdens angariS-faqturebis gadacemas faqtoringuli ganaRdebisaTvis, da rom. debitorma fuli momwodeblis nacvlad, komerciul banks unda gadauxados. Ddaxuruli anu konfidencialuri faqtoringis dros bankis klientis arcerTma kontragentma araferi ar icis faqtoringuli kompaniis Sesaxeb. am SemTxvevaSi debitori angariSsworebas eweva Tavis momwodebelTan, romelic sazRauris miRebis Semdeg valdebulia misi Sesabmisi nawili kreditis dasafaravad gadauricxos banks (anu faqtoringul kompanias). faqtoringuli operaciebis ganxorcielebisaTvis komerciuli banki xelSekrulebas debs klientTan, romliTac ganisazRvreba faqtoringis saxe, mxareTa ufleba-movaleobebi, faqtoringuli kreditis sidide, saprocento ganakveTi da sakomisio anazRaurebis sidide. Ffaqtoringuli xelSekrulebis vada maqsimum erTi welia. faqtoringul operaciebs bankisaTvis, didi riski axlavs Tan. amitom, banki swavlobs klientis finansur mdgomareobas, misi saqonlis realizaciis SesaZleblobebs da gadaxdisunarianobis dones. amrigad, faqtoringi arsebiTad warmoadgens komerciuli kreditis sabanko kreditad gardaqmnis formas. faqtoringuli xelSekrulebis gaformebisTanve, gadasaxdeli valdebulebebis Tanxa aRiricxeba balansgareSe angariSebze: debeti _ 0999 teqnikuri angariSi rediti – 0301 aRebuli formaluri valdebulebebi

faqtoringuli operaciebis aRricxvisaTvis gamoiyeneba buRaltruli angariSi – 2302 `moTxovna faqtoringiT”, igi aqtiuri angariSia da 7032 -`Semosavlebi faqtoringuli operaciebidan”. es pasiuri angariSia. Ffaqtoringuli operaciis Sesruleba anu klientis debitoruli davalianebis dafarva, aRiricxeba: Ddebeti – 2302 moTxovna faqtoringiT K krediti – 1052 sakorespodento angariSi


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P paralelurad daixureba formaluri valdebulebebis balansgareSe angariSi Ddebeti – 0301 aRebuli formaluri valdebulebebi K krediti – 0999 teqnikuri angariSi

Ffaqtoringuli momsaxurebidan misaRebi procentebis daricxva: Ddebeti – 2403 misaRebi procentebi danarCeni operaciebidan Kkrediti – 7032 Semosavali faqtoringuli operaciebidan

kuTvnili Tanxebis miReba: debeti – 1052 sakorespodento angariSi krediti – 2302 moTxovna faqtoringiT krediti – 2403 misaRebi procentebi danarCeni operaciebidan

4.3. danarCeni saSuamavlo operaciebis

aRricxva

meore msoflio omis Semdeg, im saxelmwifoebSi, sadac susti iyo saxelmwifos mxridan eqsportis dakrediteba, ganviTarda bankebis saSuamavlo operaciebis axali saxe – forfeitingi. misi ganviTarebis umniSvnelovanesi wanamZRvaria saerTaSoriso integraciis gaZliereba, sagareo savaWro urTierTobebis ganviTareba. Aamdenad, forfeitingi faqtoringuli operaciebis msgavsia, oRond mxolod sagareo savaWro urTierTobebSi gamoiyeneba. Fforfeitingis meqanizms orgvar garigebebSi iyeneben:

finansur garigebebSi – grZelvadiani finansuri valdebulebebis swrafad realizaciis mizniT;

saeqsporto garigebebSi – im eqsportiorisaTvis naRdi fulis miRebaSi xelSewyobis mizniT, romelmac ucxoel myidvels saqoneli miawoda kreditiT. amasTan, mTeli riski gadadis komerciul bankze da mas ufleba ara aqvs eqsportiors ukan daubrunos myidvelis mier gaunaRdebeli angariSebi. forfeitingis vadaa 180 dRidan 5-7 wlamde. Fforfeitingze garigebebs upiratesad germanul markebSi, Sveicarul frankebsa da dolarSi debdnen. amJamad ki evro gamoiyeneba. Fforfeitinguli garigebis gaformeba ramdenime etapad mimdinareobs:

1. garigebis momzadeba – am etapze eqsportiori, misi banki an importiori gamodian garigebis iniciatorebad. Eeqsportiors ainteresebs ra pirobebs wamoayenebs banki. Ddadgindeba, garigeba finansuria Tu saqonluri.

2. Semdegi nabijia sxva informaciis Segroveba: valutis saxe, importiori, eqsportiori, maTi adgilmdebareoba. Fforfeitingis instrumentebad gamoyenebuli mimoqcevis ZiriTadi dokumentia Tamasuqi. Ggamoricxuli araa sxva fasiani qaRaldebis gamoyenebac. Fforfeitingis operaciebis aRricxva faqtoringuli operaciebis aRricxvis msgavsia, oRond am SemTxvevaSi mxolod ucxouri valutaSi gaxsnili angariSebi gamoiyeneba, radgan forfeitingi sagareo savaWro urTierTobebSi gamoiyeneba.


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forfeitinguli garigebiT warmoSobili operaciebi SeiZleba aRiricxos Semdeg angariSebze – 2511 `danarCeni debitorebi ucxouri valutiT”. 7049 `danarCeni Semosavlebi ucxouri valutiT” da 2419 `misaRebi procentebi danarCeni operaciebiT ucxouri valutiT”. komerciulma bankebma agreTve, SeiZleba imoqmedon da ganaxorcielon operaciebi rogorc sxva subieqtebis ndobiT aRWurvilma pirebma. Bbanki mindobilobiT uflebas iZens marTos trastis qoneba. Aam mizniT bankebSi SeiZleba specialuri trast ganyofileba arsebobdes. Aamdenad, satrasto operaciebi niSnavs mindobilobiT sxvisi qonebis marTvas. satrasto momsaxureba komerciulma bankebma SeiZleba gauwion rogorc iuridiul, ise fizikur pirebs. satrasto saqmianoba operaciebis sam jgufs moicavs: 1.. memkvidreobis gankargva – roca moqalaqe banks andobs uflebas, misi gardacvalebis Semdeg gankargos misi qoneba; 2. operaciebis ganxorcieleba mindobilobiT da meurveobasTan dakavSirebiT; 3. saagento momsaxureba satrasto operaciebze ideba Sesabamisi xelSekruleba. Bbanki iZleva garantiebs, rom Seasrulebs masze mindobil (dakisrebul) movaleobebs. Kkomerciuli bankebi satrasto operaciebis ganxorcielebisaTvis iReben sakomisios, romlis sidide xelSekrulebiT ganisazRvreba, procentulad, mindobili qonebis Tanxidan, romlis marTva xdeba bankis mier mindobilobiT. satrasto operaciebis dros, qoneba, romelsac banki marTavs, misi sakuTreba araa. arc momavalSi araa mosalodneli am qonebis bankis sakuTrebaSi gadasvla. Aamitom, satrasto qoneba anu bankze mindobilobiT mindobili qoneba arc balansSi da arc balansgareSe angariSebze ar aisaxeba. oRond, finansuri angariSgebis axsna-ganmartebebSi bankma aseTi faqti unda daafiqsiros da miuTiTos amgvari samuSaoebis masStabebi, im potenciuri valdebulebebis gamo, romelic SesaZloa warmoiSvas mindobili movaleobebis Seusruleblobis SemTxvevaSi. zemoTqmulidan gamomdinare, bankis aRricxvaSi buRaltrulad mxolod satrasto momsaxurebisaTvis kuTvnili sakomisioebi aRiricxeba.

1. misaRebi sakomisios daricxva: debeti – 2501-2511 debitorebi krediti – 6409-6419 sakomisioebi da Semosavlebi danarCeni operaciebidan

2. kuTvnili sakomisio Tanxebis miReba: debeti – 1052 -1062 sakorespodento angariSi an salaro krediti – 2501-2511 debitorebi kiTxvebi TviTSemowmebisaTvis:

1. rodis gamoiyeneba salizingo operaciebi; 2. aRricxeT Senobis gadacema finansuri lizingiT; 3. aRricxeT faqtoringuli operaciis ganxorcieleba bankis mier; 4. aRricxeT faqtoringuli SeTanxmebis gaformeba; 5. aRiricxeba Tu ara satrasto garigebebi.


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Tema 5. sakredito da sasesxo

operaciebis aRricxva

komerciuli bankebis saqmianobis ZiriTadi mimarTuleba Tavmoyrili Tavisufali saxsrebis gasesxebaa, riTac isini xels uwyoben ekonomikis aqtiurobas da dasaqmebis zrdas qveyanaSi. am TavSi ganxiluli iqneba Semdegi sakiTxebi:

sakredito operaciebi da kreditis saxeebi

gacemuli da aRebuli sesxebis aRricxva

erovnuli bankidan aRebuli sesxebis aRricxva

5.1. sakredito operaciebi da kreditis saxeebi

sakredito operaciebi niSnavs bankis (kreditoris) mier Tavisufali sakredito resursebis gasesxebas vadianobis, dabrunebiTobisa da sargeblianobis pirobebiT. komerciuli bankebi dainteresebuli arian miiRon mogeba sasesxo kapitalis brunvis safuZvelze. banki Tavisufalia Tavisi resursebis gankargvaSi. Ddakreditebis sistemis Tavisebureba mdgomareobs masSi, rom klienti Tavad irCevs banks, saidanac iRebs kredits. amasTan, klientma SeiZleba sasesxo angariSi ramdenime bankSi gaxsnas. Ees xels uwyobs bankebs Soris konkurenciuli garemos Seqmnas. Ggasacemi kreditebis moculoba damokidebulia moziduli saxsrebis moculobaze. centraluri banki adgens saprocento ganakveTis maqsimalur sazRvars. Aarsebobs Semdegi saxis sakredito operaciebi: bankTaSorisi kreditebi, klientebze gacemuli sesxebi, avalebi, komerciuli krediti, lombarduli krediti, sablanko krediti. bankTaSoris kreditebs miekuTvneba ara mxolod erTi bankis mier meore bankze gacemuli sesxebi, aramed bankebis depozitebi, Tamasuqebi, finansuri lizingi, gacemuli garantiebi, overdraftebi. Kklientebze gacemuli sesxebi SeiZleba iyos giravnobiT, giravnobis gareSe, an TamasuqebiT. klientebze gacemuli sesxebis saxeebia: martivi sasesxo angariSi – warmoadgens naSTebis mixedviT dakreditebas. sesxi gaicema msesxebeli sawarmos danaxarjebis da sasaqonlo-materialuri faseulobebis faqtiuri naSTebis mixedviT. amasTan, sawarmos SeuZlia igi nebismieri odenobiT gaxsnas. `sakredito xazi” – dakreditebis axali saxea. Aam dros klientTan xdeba SeTanxmeba kreditis limitze da mimdinare angariSze fulis uqonlobis SemTxvevaSi, banki avtomaturad gascems kredits limitis farglebSi. Llimiti SeiZleba gaizardos, magram ufro maRali procenti daericxeba mas. Kklientis mimdinare angariSis naSTi yovledRiurad gadaitaneba sasesxo angariSze. Ooverdrafti _ aseve dakreditebis axali saxea. farTod gamoiyeneba sazRvargareTis qveynebSi da TandaTan vrceldeba saqarTveloSic. overdaftze SeTanxmebis dros, banki Tvis ganmavlobaSi, ise anaRdebs


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klientis valdebulebebs, rom ar amowmebs Tanxis arsebobas klientis mimdinare angariSze. yoveli Tvis bolo dRes, banki axdens mis mier gadaxdili valdebulebebisa da klientis mimdinare angariSze Semosuli Tanxebis Sedarebas. gadaricxvebisGgadametebis SemTxevaSi aRiarebs overdrafts, romelic aT DdReSi (maqsimum erT TveSi) unda daifaros. vadis gadacilebis SemTxvevaSi banki zrdis saprocenti ganakveTs. overdraftis dafarvamde, banki wyvets klientis angariSebis ganaRdebas da mimdinare angariSze Semosuli yvela fuladi Tanxa overdraftis dasafaravad miemarTeba. Ooverdraftis dafarvis Semdeg, banki kvlav agrZelebs klientis angariSebis ganaRdebas da a. S. bunebrivia, aseTi saxis dakreditebas bankebi maRali saimedoobis mqone kompaniebs aZleven. Kkontokorenti – kreditis iseTi saxea, roca sawarmosA dakrediteba xdeba brunvis mixedviT. saWiro araa bankSi informaciis wardgena saqonluri naSTebis Sesaxeb. igi moklevadiania da mxolod erTi SeiZleba gaixsnas. Aam dros ixureba klientis angariSsworebis angariSi da bankSi ixsneba erTi kontokorentis angariSi, romelic aqtiur-pasiuri angariSia. masze aRiricxeba klientis saxelze Semosuli fuladi nakadebi: kontokorentis angariSis kreditSi aRiricxeba fulis Semosvla, debetSi – gadaxdebi. Mmisi sadebeto naSTi niSnavs klientis davalianebas bankis mimarT da kreditis naSTi – bankis davalianebas klientis mimarT. kontokorentiT gacemuli sesxebi aseve maRali riskiT xasiaTdeba da igi maRali gadaxdisunarianobis mqone klients eZleva. Aavalebi – anu saavalo kreditis dros banki Tavis Tavze iRebs Tavisi klientis pasuxismgeblobas. Ees pasuxismgebloba iRebs garantiis formas. Bbanki iRebs valdebulebas klientis valdebulbebis dafarvaze. komerciuli krediti – roca erTi sawarmo sesxs aZlevs meore sawarmos da maT Soris arcerTi ar aris sakredito organizacia. sablanko krediti – sesxebis gacema uzrunvelyofis gareSe. samommxmareblo krediti – gaicema sabanko sakredito baraTebiT. lombarduli krediti – gaicema erovnuli bankis mier komerciul bankebze maTi likvidurobis regulirebis mizniT, fasiani qaRaldebis giravnobis qveS. igi moklevadiania: erTidan Svid dRemde. gamonaklis SemTxvevaSi, maqsimum erTi Tve. Tu valdebuleba komerciuli bankis mier vadaSi ver daifareba, fasiani qaRaldebi gadadis erovnuli bankis sakuTrebaSi. sesxebi yovelTvis dakavSirebulia riskebTan. riskebis mixedviT, sesxebi SeiZleba iyos: standartuli sesxebi – ekuTvnis I jgufs. iqmneba 2%-iani rezervi ZiriTadi Tanxis naSTidan.A uzrunvelyofilia giravnobiT. sayuradRebo sesxebi – igi adekvaturadaa daculi, magram potenciurad sustia. Mmsesxeblis gadaxdisunarianoba saeWvo gaxda. giravnobis dokumentebi arasworadaa gaformebuli. vadagadacileba 30 dRemdea. rezervi iqmneba gadasaxdeli Tanxis 10%. arastandartuli sesxebi – igi araadekvaturadaa daculi kapitaliT da gadaxdis unariT, an ipoTekis an giraos RirebulebiT. vadagadacileba 30-60 dRe. iqmneba 30%-iani rezervi. saeWvo sesxebi – III xarisxis riskis mqone sesxebia. Ggadaxda saeWvo gaxda, magram jer uimedo araa. mosalodnelia, rom igi giravnobiT uzrunvelyofili gaxdeba. sablanko an nawilobriv uzrunvleyofil sesxebs, romlebic 90 dReze metad vadagadacilebulia, unda mieces


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saeWvo sesxis klasifikacia. mTlianad uzrunvelyofil sesxs, ki 120 dRis gadacilebis Semdeg unda mieces `saeWvo’ sesxis klasifikacia. rezervi iqmneba gadauxdeli naSTis 50% -is odenobiT. uimedo sesxebi – V xarisxis riskisaa. gadacilebulia 150 dReze meti dRiT. iqmneba 100%-iani rezervi.

5.2. gacemuli sesxebis aRricxva

Tanaxmad, Bbass 39–isa: `finansuri instrumentebi: aRiareba da Sefaseba~, sesxi da moTxovnebi aris arawarmoebuli aqtivebi, romlebsac gaaCniaT fiqsirebuli an gansazRvradi gadasaxdelebi da aqtiur bazarze maTi fasi kotirebuli ar aris. Ggarda amisa, sawarmo mas Tavdapirveli aRiarebisas ganixilavs, rogorc gasayidad arsebuls da romelTaTvisac mflobelma SesaZloa ver amoiRos misi mTliani sawyisi sidide, sakredito xazis gauaresebisa da sxva mizezebis gamo da amitom, klasificirebul iqneba rogorc gasayidad arsebul (bass 39, muxli 9). Ffinansur aqtivebs miekuTvneba fuladi saSualebebi, fasiani qaRaldebi, gacemuli sesxebi da sxva moTxovnebi. banki finansur aqtivs gadascems mxolod im SemTxvevaSi, Tu: a). gadascems finansuri aqtividan fuladi saxsrebis miRebis sakontraqto uflebebs: b). inarCunebs finansuri aqtividan fuladi saxsrebis miRebis sakontraqto uflebebs, magram aRiarebs sakontraqto valdebulebas, gadauxados fuladi saxsrebi erT an met mimReb pirs garkveuli pirobebis Tanaxmad. riskebisa da sargeblis gadacemis Sefaseba xdeba gadacemul aqtivze wminda fuladi nakadebis odenobisa da vadianobis navaraudevi cvlilebebis SedarebiT, gadacemamde da gadacemis Semdeg. Ffinansuri aqtivebis aRiarebis Sewyveta niSnavs maT Camoweras balansidan mxolod im SemTxvevaSi, Tu: a). finansur aqtivebs gasdis fuladi saxsrebis miRebis sakontraqto uflebebis vada; b). gadascems mesame mxares finansur aqtivs da aRniSnuli gadacema ganapirobebs aqtivTan dakavSirebiT yvela riskisa da sargeblis gadacemas. Kkomerciuli bankebi kreditebs Semdegi wesiT gascemen:

iuridiul pirebze – unaRdo formiT, mimdinare angariSebze Tanxis CaricxviT;

fizikur pirebze – unaRdo formiT, bankSi pirovnebis mimdinare angariSze Tanxis CaricxviT an naRdi formiT – bankis salaros meSveobiT;

kreditebi ucxouri valutiT iuridiul da fizikur pirebze gaicema unaRdo wesiT;

sakredito xazis gaxsniT. Kkomerciulma bankebma sesxis gacemis win aucileblad unda Seqmnan rezervebi sakredito saqmianobisagan SesaZlo danakargebis SemTxvevisaTvis. sesxis gacemis gadawyvetilebis miRebamde banki valdebulia:


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1. guldasmiT Seiswavlos msesxeblis mier warmodgenili yvela dokumenti biznes-gegmis, marketingis, warmoebisa da marTvis gegmebis, fuladi nakadebis prognozis, dasakreditebeli obieqtis (garigebis) teqnikur-ekonomikuri dasabuTebis CaTvliT.

2. Seamowmos dasakreditebeli garigebis namdviloba, Seiswavlos msesxeblis sakredito istoria. gaanalizos misi gadaxdisunarianoba. Bbankis Sesabamisma qvedanayofma yoveldRiurad unda akontrolos kreditebis dabrunebis da maTze pasuxismgeblobis gadaxdis vadebi, vadagadacilebuli davalianebebi da miiRos aucilebeli zomebi. gacemuli sesxebis saprocento ganakveTebze mravali faqtori axdens gavlenas, rogoricaa: depozitebis saprocento ganakveTebi, sakredito resursebis Rirebuleba bankTaSoris birJaze, Mmsesxeblis kreditunarianoba, kreditis saxe, zoma da vada. agreTve, sesxis procentuli danakargebi, konkurenti bankebis ganakveTebi, administraciuli xarjebi. sesxebis gacemaze xelSekrulebis dadebis Sedegad, banks klientis mimarT warmoeqmneba formaluri valdebuleba kreditis gacemaze, romelic balansgareSe angariSebSi aRiricxeba.: debeti – 0999 teqnikuri angariSi krediti – 0301 aRebuli formaluri finansuri valdebulebebi

sesxis gacemis dRes, saTanado gankargulebis safuZvelze, sabalanso angariSebSi aRiarebuli iqneba erTi mxriv, moTxovna gacemul sesxebze valutis saxeebis, sesxis vadianobis (moklevadiania Tu grZelvadiani) da msesxebeli subieqtebis iuridiul-samarTlebrivi formebis mixedviT da meore mxriv, fuladi saxsrebis gasvla bankidan. gacemuli sesxebis aRricxvisaTvis angariSTaA gegmaSi, depozitebis msgavsad, sami jgufis angariSebia gamoyofili:

1. saxelmwifo institutebisaTvis micemuli moklevadiani da grZelvadiani sexebi erovnul da ucour valutaSi (klasi 12);

2. saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli moklevadiani da grZelvadiani sesxebi erovnul da ucxour valutaSi (klasi 13);

3. klientebisaTvis micemuli moklevadiani da grZelvadiani sesxebi erovnul da ucxour valutaSi (klasi 18). Ees angariSebi yvela aqtiuri angariSebia da asaxaven bankis moTxovnebs gacemuli sesxebisaTvis. sesxebis gacema aRiricxeba: debeti – moTxovnebi gacemuli sesxebiT (12, 13 da 18 klasis angariSebi) krediti – fuladi saxsrebis angariSebi (1052, 1062, 1003)

Sebrunebuli gatarebebi gakeTdeba gasesxebuli fulis dabrunebaze. MmisaRebi procentebis daricxva moxdeba yovelTviurad: debeti – misaRebi procentebi (240 – 241 jgufis angariSebi) k rediti – procentuli Semosavlebi sesxebidan (klasi 60 da 63)

saeWvo sesxebisaTvis rezervis Seqmna: debeti – 8501 zarali sesxebis SesaZlo danakargebis mixedviT krediti –4101 sesxebis SesaZlo danakargebis rezervi (gatareba xdeba mxolod erovnul valutaSi)


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Uuimedo sesxis Camowera: debeti – 4101 sesxebis SesaZlo danakargebis rezervi krediti – moTxovnebi gacemuli sesxebiT

Tu danakargebis rezervi sakmarisi ar aRmoCnda, maSin sxvaobis Tanxa damatebiT Camoiwereba zaralis (8501) angariSze. U ucxour valutaSi gacemuli sesxebidan miRebuli Semosavlebi aRiricxeba ùcxour valutaSi Semosavlebis” angariSze, oRond aRricxva xdeba erovnuli valutiT, savaluto poziciis angariSebis gamoyenebiT. davuSvaT, gasesxebulia 1000 dolari, wliurad 20%-iani ganakveTiT. saprocento Semosavali aRiricxeba angariSze – 6312 `procentuli Semosavali ucxouri valutiT”, magram aRricxva moxdeba erovnul valutaSi, daricxvis momentisaTvis arsebuli gasacvleli kursiT da erTdroulad ori gatareba Sedgeba: a). debeti – (2411 da sxva) misaRebi procenti ucxouri valutiT - 200 dolari krediti – 2611 dolaris savaluto pozicia – 200 dolar b). debeti – 2601 dolaris kontrfasi - 300 lari krediti – 6312 procentuli Semosavali ucxouri valutiT - 300 lari

bankma SeiZleba gacemuli sesxis Ziris fulis (sawyisi an Tavni) da procentis Tanxis gadaxdis sxvadasxva pirobebi wauyenos klients:

Ziris fulis anu ZiriTad Tanxis gadaxda periodis bolos da procenti yovelwliurad;

Ziris fulis Tanabari gadaxda Dda Sesabamisi procentis Tanxa;

saerTo Tanxis Tanabrad gadaxda procentis Tanxis CaTvliT. CamoTvlili pirobebis Sesabamisad icvleba klientis mier gadaxdili

procentis Tanxa.

sailustracio magaliTi: davuSvaT bankma gasca 50000 lari, xuTi TviT, wliurad 24%-iani sargebliT. maSasadame, Tviurad 2% ganakveTiT. PI. pirveli tipis pirobis SemTxvevaSi, klienti yovleTviurad gadaixdis mxolod procentis Tanxas 1000 lars da xuTi Tvis bolos 50000 lars. banki sul miiRebs 5000 laris saprocento Semosavals. II. yovelTviurad banki miiRebs ZiriTad Tanxas 10000 lars da saprocento Semosavlebi iqneba: Ppirvel Tves – 50000-is 2% = 1000 l meore Tves – 40000-is 2% = 800 l mesame Tves – 30000-is 2% = 600 l meoTxe Tves – 20000-is 2% = 400 l mexuTe Tves – 10000-is 2% = 200 l -------------------------------------------- sul saprocento Semosavali 3000 l

III. yovelTviurad misaRebi Tanabari Tanxis gamosaTvlelad gamoiyeneba fulis droiTi Rirebulebis gamoTvlis, kerZod, anuitetis diskontirebis koeficienti. Ggasesxebuli Tanxa unda gaiyos aniutetis diskontirebis koeficientze, romelic arsebobs 2%-sa da xuTi Tvis periodisaTvis (rogorc cnobilia, anuitetis koficientebi mocemulia fulis droiTi Rirebulebis koeficientebis cxrilebSi).


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anuitetis (anu Tanabar nakadad moZravi fulis) diskontirebis koeficienti gamoiTvleba Semdegi formuliT:

PVA = (1 - (1/1+ r) n ) : r

formulaSi, r - aris sprocento ganakveTis koeficienti – 0,02 Cvens magaliTze n - aris Tveebis (an wlebis) ricxvi periodSi Cvens magaliTze motanili informaciis safuZvelze, anuitetis koeficienti aris 4,71346, xolo, yovelTviurad Tanabrad misaRebi anu klientis mier gadasaxdeli Tanxa iqneba: 50000 : 4,71346 = 10607,92 lari

saWiroa saerTo Tanxidan saprocento Semosavlis gamoyofa, risTvisac Sedgeba gacemuli sesxebis Semodinebis grafiki, romelSic saprocento Semosavali yovelTvis moTxovnebis naSTidan gamoiTvleba. Cvens magaliTze mas Semdegi saxe eqneba: cxrili 5.1. gacemuli sesxebis dafarvis grafiki (lari) Tveebi yovelTviurad saprocento ZiriTadi moTxovnis MmisaRebi Semosavali Tanxa naSTi Tanxa 0 - - - 50 000,0 1 10 607,92 1 000,0 9 607,92 40 392,08 2 10 607,92 807,84 9 800,08 30 592,0 3 10 607,92 611,84 9 996,08 20 595,92 4 10 607,92 411,92 10 196,0 10 399,92 5 10 607,92 208,00 10 399,92 0 ------------------------------ ----------------- -------------- ------------------ jami 53 039,6 3 039,6 50 000,0 -

rogorc gaangariSebebidan sCans, saprocento Semosavali yovelTviurad mcirdeba, Ziris fuli anu sawyisi Tanxis misaRebi nawili ki yovelTviurad izrdeba. gamoTvlebi Semdegnairad xdeba: jer gamoiTvleba saprocento Semosavali, Semdeg ZiriTadi Tanxa da saerTo moTxovnis naSTi. pirvel Tves: saprocento Semosavali = 50000-is 2% = 1000 l misaRebi ZiriTadi Tanxa = 10607,92 – 1000 = 9607,92 sasesxo moTxovnis naSTi = 50000 – 9607,92 = 40392,08 meore Tves: saprocento Semosavali = 40392,08-is 2% = 807,84 l misaRebi ZiriTadi Tanxa = 10607,92 – 807,84 = 9800,08 sasesxo moTxovnis naSTi = 40392,08 – 9800,08 = 30592,0 da ase Semdeg. mocemuli magaliTis mixedviT, sesxis gacema aRiricxeba: debeti – 1802 klientebze gacemuli sesxebi – 50000 l krediti – 1052 sakorespodento angariSi – 50000 l

pirveli Tvis bolos moxdeba misaReb procentze moTxovnis aRiareba bankis mier, romelic Semdegnairad aRiricxeba:


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debeti – 2405 misaRebi procentebi klientebze gacemuli sesxebidan – 1000 l krediti – 6302 procentuli Semosavlebi iuridiul pirebze micemuli sesxebidan – 1000 l

xolo, Tanxebis miReba aRiricxeba: debeti _ 1052 sakorespodento angariSi _ 10 607,92 l krediti _ 1802 moTxovna gacemul sesxebze _ 9607,92 l

krediti _ 2405 moTxovna klientebidan misaReb procentze _ 1000 l

rogorc cnobilia, bankebSi yovelTvis arsebobs sesxebis ukan dabrunebis riski. Ffass 7-is (finansuri instrumentebis ganmartebiTi SeniSvnebi) rekomendaciebis Tanaxmad, bankebma angariSgebaSi unda waradginon sesxebis riskebis Sesaxeb mokle mimoxilva, romelic exeba saangariSgebo TariRisaTvis am riskis gavlenas. sesxebis TiToeuli kategoriisaTvis bankebma angariSgebis ganmartebiT SeniSvnebSi unda aCvenon Tanxa, romelic yvelaze ukeT asaxavs sakredito riskis maqsimalur gavlenas bankebis finansur mdgomareobaze. agreTve, kreditis garantiis saxiT flobili uzrunvelyofis an kreditis sxva sagarantio saSualebebis aRwera; informacia iseTi finansuri aqtivebis kreditis xarisxis Sesaxeb, romelic arc vadagadacilebulia da arc gaufasurebuli. agreTve, unda waradginos asakobrivi analizi gacemuli sesxebisa, romlebic wlis bolos mdgomareobiT vadagadacilebulia, magram ar aris gaufasurebuli da aCvenos is aqtivebi calke, romelic gaufasurebulia. Ggacemuli sesxebis ukan dabrunebis riskebis uzrunvelyofisaTvis, iqmneba sesxebis danakargebis rezervi, romelic uaryofiTi ricxvis saxiT gadaitaneba balansis aqtivSi, akldeba gacemuli sesxebis Tanxas da ganisazRvreba wminda sesxebi. 1. rezervis Seqmna aRiricxeba: debeti – 8501, 8509 zarali aqtivebis SesaZlo danakargebis mixedviT krediti – 4101, 4109 sesxebis SesaZlo danakargebis rezervi

2. wlis bolos rezervi SeiZleba Semcirdes, Tuki saWiro ar aRmoCnda debeti – 4101, 4109 sesxebis SesaZlo danakargebis rezervi krediti - 8501, 8509 zarali

3. uimedo sesxebis Camowera debeti – 4101, 4109 sesxebis SesaZlo danakargebis rezervi krediti – gacemuli sesxebis Sesabamisi angariSebi

saqarTvelos erovnuli bankis mier miRebulia brZaneba imis Sesaxeb, rom komerciuli bankebi valdebuli arian momxmarebels aucilebeli informacia miawodon. maT Soris aris efeqturi saprocento ganakveTis dadgenisa da wardgenis aucilebloba. igi ufro detalurad SemdegSi iqneba ganxiluli.


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5.3. aRebuli sesxebis aRricxva komerciul

bankebSi

komerciuli bankebi zogjer Tavadac saWiroeben sesxebs. komerciulma bankebma sesxebi SeiZleba aiRon sxva komerciuli bankebidan, erovnuli bankidan, mTavrobidan an saerTaSoriso safinanso organizaciebidan rogorc erovnul, ise ucxour valutaSi. buRaltruli aRricxvisaTvis Sesabamisi angariSebi gamoiyeneba. ase magaliTad:

1. mTavrobidan sesxebis aReba: debeti – 1052 an 1062 sakorespodento angariSi krediti – valdebuleba mTavrobidan aRebul sesxebze (3371 an 3381)

2. komerciuli bankebidan sesxebis aReba: debeti – 1052 an 1062 sakorespodento angariSi krediti – valdebuleba komerciuli bankebidan aRebul sesxebze (3552 an 3562 da sxva)

3. sesxebis aReba ucxour valutaSi, saerTaSoriso safinanso organizaciebidan: debeti – 1062 sakorespodento angariSi ucxour valutaSi krediti – 3711-13 valdebuleba saerTaSoriso organizaciebidan aRebuli sesxebiT

4. erovnuli bankidan sesxis aReba xdeba mxolod erovnul valutaSi: debeti – 1052 sakorespodento angariSi krediti – 3581 valdebuleba erovnuli bankidan aRebul სესხებზე

gadasaxdeli procentebi bankisTvis aris xarji da Sesabamis saprocento xarjebis angariSebze aRiricxeba, meore mxriv ki, aRiarebuli iqneba valdebuleba gadasaxdel procentze.

1. mTavrobis sesxebze gadasaxdeli procentis daricxva: debeti –9039 an 9049 procentuli xarjebi mTavrobidan aRebuli sesxebis mixedviT krediti – 4401-02 gadasaxdeli procentebi saxelmwifo institutebidan aRebuli sesxebis mixedviT

2. komerciuli bankebidan aRebul sesxebze gadasaxdeli procentis aRiareba: debeti – 8205-06 procentuli xarjebi bankebidan aRebuli სესხების მიხედვით

krediti – 4404 gadasaxdeli procentebi bankebiს sesxebis mixedviT

3. gadasaxdeli procentebis daricxva saerTaSoriso safinanso organizaciebidan ucxour valutaSi aRebul sesxebze:

a. debeti – (2611) savaluto pozicia – Tanxa ucxour valutaSi

krediti – (4416) gadasaxdeli procentebi ucxour valutaSi b. debeti – 8231-34 procentuli xarjebi safinanso organizaciiebis sesxebis

mixedviT ucxour valutaSi (Tanxa larebSi) krediti – (2601) savaluto poziciis kontrfasi – larebSi

b. erovnuli bankidan aRebul sesxebze gadasaxdeli procentebis daricxva:


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debeti – 9039 saprocento xarjebi erovnuli bankidan aRebuli sesxebis mixedviT krediti – 4404 gadasaxdeli procentebi

SeiZleba moxdes aRebuli sesxis procentis kapitalizacia Tu

sesxis aReba xdeba romelime konkretuli gansakuTrebuli aqtivis SesaZenad, asaSeneblad an sawarmoeblad. gansakuTrebuli aqtivi iseTi sasaqonlo-materialuri qonebaa, romelTa saTanado daniSnulebis mizniT gamoyenebisaTvis momzadeba moiTxovs drois did periods.

5.4. vadagadacilebuli sesxebis aRricxva

gacemuli sesxi vadagadacilebulad iTvleba Tu davalianeba dafaruli ar aris sakredito xelSekrulebiT gaTvaliswinebul vadaSi. rodesac sesxi klasificirdeba rogorc vadagadacilebuli, klientis sesxis Tanxa gadaitaneba vadagadacilebuli sesxebis buRaltrul angariSebze, romelic mocemulia angariSTA gegmis me-19 klasSi - `vadagadacilebuli sesxebi erovnul da ucxour valutaSi~. amasTan, buRaltruli angariSebi klasificirebulia klientebis samarTlebrivi formebis mixedviT, rogorc esaa sasesxo angariSebis dros. sesxebis gadatana vadagadacilebuli sesxebis angariSze xdeba vadis gasvlidan erTi Tvis Semdeg da aRiricxeba: debeti _ 1901 saxelmwifo institutebisaTvis micemuli sesxebis vadagadacilebuli davalianeba

debeti _ 1902 saxelmwifo kontrols daqvemdebarebuli საწარმოებისათის

micemuli sesxebis vadagadacilebuli davalianeba და ა.შ. krediti _ gacemuli sesxebis Sesabamisi angariSebi

Tu gairkva, rom klients sesxis dabruneba SeuZlia, maSin Tanxa aRdgeba msesxebelTa angariSze Sebrunebuli gatarebiT. TiToeuli saangariSgebo TariRisaTvis misaRebi, magram gadauxdeli procentis Tanxaze Sedgeba buRaltruli gatareba: debeti – misaRebi procentebi sesxebis mixedviT krediti – saprocento Semosavali

procentis Tanxis gadaxdis 30 dRiT dagvianebis SemTxvevaSi procentebi Camoiwereba Sebrunebuli gatarebiT da imavdroulad Tanxa gadaitaneba arasistemur aRricxvaSi. vadagadacilebul sesxebze yoveldRiurad ericxeba jarima, amJamad 0,5%. gadacilebul procentze jarima ar ericxeba. sesxis dafarvis vada 150 dRes Tu gadacildeba, igi iTvleba uimedi sesxad da moxdeba misi Camowera. gacemul sesxebze gadauxdelobis riskis arsebobis gamo, komerciuli bankebi qmnian sesxebis SesaZlo danakargebis rezervs, romelic aRiricxeba amave saxelwodebis – 4101 angariSze. igi pasiuri angariSia. mas yovelTvis kreditis naSTi aqvs. misi naSTi akldeba gacemul sesxebs balansSi da gamoiTvleba wminda sesxebi. SesaZlo danakargebis rezervis Seqmnis, gamoyenebisa da warmoebis wesi regulirdeba erovnuli bankis mier SemuSavebuli debulebiT. rezervis Seqmna aRiarebuli unda iqnes, rogorc xarji. uimedo sesxebis rezervis Seqmna aRiricxeba Semdegnairad:


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debeti – (8501) zarali sesxebis SesaZlo danakargebis mixedviT krediti – (4101) sesxebis SesaZlo danakargebis rezervi

rezervis Semcireba gatardeba Sebrunebuli gatarebiT. xolo, uimedo sesxis Camowera aRiricxeba: debeti – 4101 sesxebis danakargebis rezervi debeti – 8501 zarali uimedo sesxebis Camoweridan (Tu rezervi sakmarisi ar aRoCnda) krediti – 1901-05 vadagadacilebuli sesxebi

misaRebi jarimebis daricxva: debeti – 2501 debitorebi krediti _ 7065 Semosavlebi miRebuli jarimebidan

jarimis Tanxis miReba: debeti – 1003 an 1052 fuladi saxsrebi krediti – 2501 debitorebi

5.5. erovnuli bankidan aRebuli sesxebis

aRricxva

lombarduli krediti aris erovnuli bankis mier saxelmwifo fasiani qaRaldebis giravnobis qveS gacemuli sesxebi. mxareebi valdebulni arian fasiani qaRaldebis reestrSi da subreestrSi awarmoon Sesabamisi Canawerebi fasiani qaRaldebis giraoTi gadacemisa da miRebis Taobaze. Ees sesxi gaicema erovnuli bankis Sexedulebisamebr. Eerovnul banks ufleba aqvs kreditis gacemaze uari ganacxados. krediti gaicema erTidan Svidi DdRiT. iSviaTad erTi TviT. Ggasacemi kreditis moculobas erovnuli banki iTvlis Semdegi formuliT: L = [N : (1 + i/100) * d/365) ]/CF ; sadac, N -Aaris fasiani qaRaldebis nominaluri Rirebuleba i - aris mimoqcevis umciresi vadis mqone saxazino valdebulebebis bolo auqcionze dafiqsirebuli saSualo Sewonili saprocento ganakveTi d - dReebis raodenoba fasiani qaRaldebis dafarvis dRemde CF - dafarvis faqtoris koeficienti, romelic riskisagan dacvis mizniT erTze meti unda iyos da Seadgens 1,10. SeiZleba Seicvalos kidec. Llombarduli kreditisaTvis gadasaxdeli saprocento ganakveTis sidide erovnuli bankis mier gazrdilia 5%-uli punqtiT (I + 5). gadasaxdeli procentuli Tanxa Semdegnairad gaiangariSeba: A = [(i+5) /100 * (sesxis dafarvis vada/365)] * L

lombarduli krediti erTi dRis ganmavlobaSi Cairicxeba komerciuli bankis sakorespodento angariSze. Tuki komerciuli banki lombardul kreditsa da mis procents SeTanxmebul droSi ver dafaravs, fasiani qaRaldebi gadadis erovnuli bankis sakuTrebaSi.


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komerciuli bankis mier lombarduli sesxis gadauxdelobisas, erovnul banks ufleba aqvs, sesxis dafarvis vadis dadgomis dRidan, giraoTi aRebuli fasiani qaRaldebis dafarvis dRemde, moaxdinos sesxis procentis gazrda sami punqtiT da pirgasamtexlo miiRos yovel dagvianebul dReze, Tanxis 0,5%. Eerovnuli banki gayidis fasian qaRaldebs da Tu miRebuli Semosavali sesxze naklebi aRmoCnda, sxvaoba komerciulma bankma unda dafaros. lombarduli kreditis aReba aRiricxeba: a). debeti – 1052 sakorespodento angariSi krediti – 3881 erovnuli bankis sesxebi b). debeti – 0204 giravnobis uzrunvelyofis saxiT micemuli aqtivebi krediti – 0999 teqnikuri angariSi

sesxebis droulad dafarvis bolo dRes gakeTdeba Sebrunebuli gatarebebi. Kkomerciulma bankma sesxi Tu ver gadauxada erovnul banks, maSin, Camoiwereba erovnul bankSi Cadebuli fasiani qaRaldebi: a). debeti – 0999 krediti – 0204 b). debeti _ erovnuli bankis sesxebi krediti _ 1401 an 1501 fasiani qaRaldebi kiTxvebi TviTSemowmebisaTvis:

1. aRricxeT SeTanxmebis dadeba klientTan sesxis gacemaze; 2. aRricxeT sesxebidan misaRebi procentis daricxva; 3. aRricxeT sesxis gacema ucxour valutaSi; 4. aRricxeT lombarduli kreditis aReba komerciuli bankis mier; 5. aRricxeT vadagadacilebili sesxebis aRiareba. 6. ras niSnavs anuiteti; 7. aRricxeT ucxour valutaSi aRebul sesxze gadasaxdeli procentis

daricxva.


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Tavi 6. fasiani qaRaldebis aRricxva

Ffasiani qaRaldebi aris mimoqcevadi finansuri instrumentebi da uflebebi, romelTa sajaro SeTavazebac SesaZlebelia wilobrivi Tu sasesxo fasiani qaRaldebis saxiT, an romlebic SeiZleba gardaiqmnan aseTebad an arian aseTi uflebis matareblebi. fasiani qaRaldebis emisias, mimoqcevas da maTTan dakavSirebul sakiTxebs aregulirebs saqarTvelos kanoni fasiani qaRaldebis bazris Sesaxeb. fasiani qaRaldebis emisiis licenzias iZleva saqarTvelos erovnuli banki, dadgenili moTxovnebis Sesabamisad. fasiani qaRaldebis aRricxvis sakiTxebs aregulirebs fass-7-`finansuri instrumentebi: ganmartebiTi SeniSvnebi”, bass 32 – finansuri instrumentebis wardgena; bass 39 - `finansuri instrumentebi: aRiareba da Sefaseba”. Ffasiani qaRaldebi bankma SeiZleba sxva kompaniebidan Seisyidos an Tavad gamouSvas isini. mocemul TavSi ganxilulia Semdegi sakiTxebi:

dilinguri operaciebisaTvis nayidi aqciebis aRricxva;

Sesyiduli obligaciebis aRricxva fasnamatiT da fasdaklebiT;

obligaciebis gamoSvebis aRricxva.

6.1. dilinguri operaciebisaTvis nayidi

aqciebis aRricxva aqcia aris fasiani qaRaldi, romelsac misi mflobelisaTvis moaqvs Semosavali dividendis saxiT. komerciulma bankebma SeiZleba Seisyidon sxva kompaniis aqciebi dilinguri operaciebisaTvis anu yidva-gayidvis mizniT, an sxva sawarmos sawesdebo kapitalSi wilis mopovebis mizniT. arsebobs Cveulebrivi da privilegirebuli aqciebi. Cveulebrivi aqcia iseTi aqciaa, romelzec araa dawesebuli dividendis ucvleli saprocento ganakveTi. Mmisi dividendis sidide damokidebulia aqciis gamomSvebi kompaniis mogebaze. MmaRali mogebis SemTxvevaSi ganawilebuli iqneba maRali dividendi da piriqiT. Aamitom, Cveulebrivi aqciis mflobelebi monawileoben aqciis gamomSvebi kompaniis marTvaSi da aqvT xmis ufleba. privilegirebul aqciebze dawesebulia dividendis ucvleli saprocento ganakveTi da igi damokidebuli araa aqciis gamomSvebis mogebis sidideze. maT aqvTY garantirebuli dividendi da amitom, ar monawileoben aqciis gamomSvebi kompaniis marTvaSi. Cveulebrivi aqciebis mflobelebis moTxovnebi dakmayofildeba mas Semdeg, rac dakmayofildeba privilegirebul aqciebis mflobelTaA moTxovnebi.


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aqciebs gaaCniaT nominaluri Rirebuleba da Sesyidvis fasi. nominaluri Rirebuleba aris is, rac aweria aqciis blanks. Tu aqciis blankze nominaluri Rirebuleba dafiqsirebuli araa, maSin nominalur Rirebulebad iTvleba gamocxadebuli fasi. aqciebis Sesyidva SeiZleba moxdes rogorc erovnul, ise ucxour valutaSi. aqcia SeiZleba iyos moklevadiani (erT wlamde) an grZelvadiani (erTi wlis zemoT). Aarafiqsirebuli Semosavlis mqone aqciebi, rogorc wesi, Cveulebriv aqciebs warmoadgenen. isini, iseTi saxis nayidi aqciebia, romelTa Tavisufali gayidvis ufleba fasiani qaRaldebis bazarze nebadarTulia am aqciebis gamomSvebis mier da aRiricxeba angariSze – 1501 - àqciebi” (erovnul valutaSi) da 1511 - àqciebi ucxour valutaSi”. operaciebi am angariSebze tardeba garigebis dadebis TariRisaTvis, miuxedavad imisa, rodis moxdeba fasiani qaRaldebis miwodeba an Tanxis gadaxda. aqciis Sesyidvis RirebulebaSi Sedis misi nominaluri Rirebuleba, daricxuli, magram jer gaucemeli Semosavali (dividendi) Sesyidvis TariRisaTvis im SemTxvevaSi, Tu aqcias aqvs deklarirebuli Semosavali da yidvasTan dakavSirebuli sxvadasxva xarjebi. Ffasiani qaRaldebis bazarze, fasiani qaRaldebis Rirebulebis cvlilebis Sesabamisad, bankma unda moaxdinos 1501 (àqciebi~) angariSze aRricxuli nayidi aqciebis Rirebulebis gadafaseba. dilinguri daniSnulebis aqciebi unda gadafasdes TiToeuli saangariSgebo periodis bolos. gadafasebis Sedegad miRebuli sxvaoba miekuTvneba xarjebs an Semosavlebs. im SemTxvevaSi, Tu sabazro Rirebuleba aqciis sabalanso Rirebulebaze metia, bankma unda aRiaros mogeba. Tu sabazro fasi aqciis sabalanso Rirebulebaze naklebi aRmoCnda, aRiardeba zarali. aqciebis gayidvis dros angariSi 1501 (aqciebi) unda dakreditdes aqciebis sabalanso RirebulebiT. realurad gayiduli fasis toli Tanxebi fuladi saxsrebis angariSebze aRiricxeba. xolo, sxvaoba sabalanso Rirebulebasa da gayidvis fass Soris, aRiarebul iqneba mogebad an zaralad. magaliTi: Sesyidulia Cveulebrivi aqciebi Tavisufali yidva-gayidvis uflebiT anu dilinguri operaciebisaTvis - 10 000 larad. Ddebeti – 1501 aqciebi - 10 000 l Kkrediti – 1052 sakorespodento angariSi – 10 000 l

wlis bolos moxda aqciebis gadafaseba da sabalanso Rirebuleba 3%- iT gaizarada. Ddebeti – 1501 aqciebi - 300 l Kkrediti – 6601 Semosavlebi aqciebTan dakavSirebuli operaciebis O mixedviT – 300 l

Mmomdevno wels moxda aqciebis xelmeored gadafaseba da sabalanso Rirebuleba Semcirdeba 5%-iT. (10300-is 5% = 515 l) debeti – 8601 zarali aqciebTan dakavSirebuli operaciebis mixedviT 515 l krediti – 1501 aqciebi - 515 l

bankma aqciebi gayida fasiani qaRldebis bazarze – 9000 larad debeti – 1003 salaro – 9 000 l debeti _ 8601 zarali aqciebTA dakavSirebuli operaciebis mixedviT _ 785 l

krediti – 1501 aqciebi _ 9 785 l (sabalanso RirebulebiT: 9785 _ 9000)


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Tu banki iyidis vadian aqciebs iseTi pirobiT, romelTaA Tavisufali yidva-gayidvis uflebas aqciis gamomSvebi ar iZleva da romelTac, garkveuli drois Semdeg, gamomSvebi ukan Seisyidis nominaluri RirebulebiT, maSin, aqciebis Sesyidvis dros, Sesyiduli aqciebis buRaltrul angariSze (1501), nayidi aqciebi aRiricxeba Sesyidvis fasiT, saidanac, sxvaobis Tanxa Sesyidvis fassa da aqciis nominalur Rirebulebas Soris, Camoiwereba wrfivi meTodiT, aqciis vadis ganmavlobaSi. Tu aqciebi nayidi iqneba nominalurze maRali fasiT, maSin sxvaobis Tanxa Camoiwereba arasaoperacio xarjebSi. xolo, nominalurze dabali fasiT aqciebis Sesyidvis SemTxvevaSi, sxvaobis Tanxa aisaxeba SemosavlebSi (6601 – Semosavali dilinguri operaciebida). magaliTi: 1. 5000 laris nominaluri Rirebulebis aqciebi Sesyidulia 5500

larad, xuTi wliT. vadis gasvlis bolos aqciebis gamomSvebi Seisyidis maT nominaluri RirebulebiT. debeti – (1501) aqciebi – 5500 l krediti – (1052) sakorespodento angariSi – 5500 l

2. xuTi wlis ganmavlobaSi, yoveli wlis bolos Camoiwereba sxvaobis Tanxis mexuTedi (500/5), wrfivi meTodiT, da aRiardeba xarjad: debeti – (9069) xarjebi danarCeni operaciebis mixedviT _ 100 l krediti – (1501) aqciebi _ 100 l

amdenad, xuTi wlis bolos, aqciebis aRmricxvel angariSze (1501) nayidi aqciebis Rirebuleba dava nominalur Rirebulebamde da aqciebis gamomSvebis mier maTi ukan Sesyidvis dros, nominaluri Rirebulebac Camoiwereba, riTac, aqciebis aRmricxveli angariSi xuTi wlis bolos daixureba: debeti – (1003) salaro an (1052) sakorespodento angariSi – 5000 l krediti – (1501) aqciebi – 5000 l

iseTi nayidi aqciebis aRsaricxavad, romelic warmoadgens sxva kompaniebis saaqcio kapitalSi, mocemuli bankis wils, aRiricxeba investiciebis buRaltrul angariSebze (2001-03 an 2011-13) romelsac calke ganvixilavT.

6.2. investiciebis aRricxva

investicia aris fulis dabandeba sxva kompaniis sakuTar kapitalSi wilis mopovebisa da sargeblis miRebis mizniT. investicia SeiZleba iyos finansuri, romelic dabandebulia fasian qaRaldebSi (aqciebSi) da realuri, romelic arsebobs sainvesticio qonebis anu uZravi qonebis saxiT. aq gnvixilavT finansur investiciebs. Mmoklevadiani investiciebi ZiriTadad swrafad realizebadi miznebisaTvis gmoiyeneba da gaTvaliswinebulia erT wlamde SesanarCuneblad. grZelvadiani anu erT welze meti vadis investiciebi, investirebul sawarmoSi bankis mier mopovebuli uflebebis xarisxis mixedviT SeiZleba iyos:


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a) investiciebi, romlebic Seadgens 20 procentze naklebs sxva kompaniebis sawesdebo kapitalSi;

b) investiciebi, romlebic Seadgens 20-50 procents sxva kompaniebis sawesdebo kapitalSi

g). investiciebi, romlebic Seadgens 50 procentze mets sxva kompaniebis sawesdebo kapitalSi bass 28 – ìnvesticiebi mekavSire sawarmoebSi ~ – ganmartavs, rom Tu investors ekuTvnis mekavSire sawarmoSi 20% da meti xmis ufleba, iTvleba, rom investors gaaCnia mnSvnelovani zegavlenis ufleba. investiciebi bankma SeiZleba ganaxorcielos rogorc erovnul, ise ucxour valutaSi qveynis SigniT da gareT. investireba SeiZleba moxdes Svilobil an sxva sawarmoebSi. investori banki yovelTvis dgas riskis winaSe, radgan ar arsebobs iseTi fasiani qaRaldi, romelsac erTdroulad gaaCnia investiciis yvela Tviseba: usafrTxoeba, Semosavlis stabiluroba da likviduroba. Aamitom, bankebi seriozulad swavloben investiciebis riskis xarisxs. riskebis Semcireba SeiZleba investiciebis diversifikaciis gziT, rac niSnavs investiciebis gadanawilebas sxvadasxva saxis fasian qaRaldebSi. buRaltruli aRricxvis saerTaSoriso standartebiT miRebuli meTodikis mixedviT, investiciebis Sefaseba Tavdapirvelad unda moxdes SeZenis realuri RirebulebiT. periodulad unda ganxorcieldes maTi gadafaseba, xolo yovelwlurad Catardes testireba gaufasurebaze. Tu banks gaaCnia mniSvnelovani zegavlenis ufleba mekavSire an Svilobil kompaniaSi, maSin gamoyenebul unda iqnes kapital-meTodi. kapital_meTodi iseTi saaRricxvo meTodia, romelic gulisxmobs investiciis Tavdapirvel aRricxvas TviTRirebulebis safuZvelze, xolo Semdeg mis koreqtirebas mekavSire sawarmos mogeba/zaralSi, investoris wilis SeZenis Semdgomi cvlilebis Sesabamisad, SeZenis TariRis Semdgom periodSi. investoris wili investirebuli sawarmos mogeba/zaralSi aRiardeba investoris mogeba/zaralSi. investoris mier mekavSire sawarmodan dividendebis an sxva gasanawilebeli Tanxebis miReba, amcirebs investiciis mimdinare sabalanso Rirebulebas. investiciebis mimdinare sabalanso Rirebulebis cvlileba SeiZleba agreTve gamoiwvios mekavSire sawarmos kapitalis iseTma cvlilebam, romelic asaxuli ar iyo mis mogeba/zaralis angariSgebaSi. aseTi cvlileba warmoiSoba ZiriTadi saSualebebis gadafasebiT, ucxouri valutis kursis cvlilebiT gamowveuli sakurso sxvaobiT. investoris wili am cvlilebebSi, pirdapir aisaxeba investoris kapitalSi (mogeba/zaralSi). Bbankebis buRaltruli aRricxvis angariSTa gegmiT, investiciebis aRsaricxavad rogorc erovnul, ise ucxour valutaSi, gamoyofilia sami tipis angariSebi, sainvesticio wilis doneebis mixedviT: 2001 – investiciebi, romlebic Seadgens 20 procentze naklebs sawarmoTaAsawesdebo kapitalSi; 2002 – investiciebi, romlebic Seadgens 20-50 procents sawarmoTaA sawesdebo kapitalSi; 2003 – investiciebi, romlebic Seadgens 50 procentze mets sawarmoTaAsawesdebo kapitalSi;


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es buRaltruli angariSebi aqtiuri angariSebia. maT debetSi aRiricxeba finansuri investiciebis SeZena fasiani qaRaldebis TviTRirebulebiT, romelic aris misi Sesyidvis realuri Rirebuleba. investiciebis Sesyidva: debeti _ investiciebi (realuri RirebulebiT) krediti _ sakoresodento angariSi an sxva aqtivi

vinaidan investiciebi garkveul riskTanaa dakavSirebuli, unda Seiqmnas investiciebis danakargebis rezervi, romlis aRicxvisaTvis gamoiyeneba angariSi 4107 - ìnvesticiebis gaufasurebis da SesaZlo danakargebis rezervi~. 8509 _ zarali danarCeni aqtivebis SesaZlo danakargebis _ angariSis debetSi da, krediti – 4107 danarCeni aqtivebis SesaZlo danakargebis rezervi (iqmneba erovnul valutaSi).

A 6.3. nayidi obligaciebis aRricxva

obligacia aris fasiani qaRaldi, romelic mis mflobels aZlevs saprocento Semosavals. Oobligacia SeiZleba gamouSvas saxelmwifom, erovnulma bankma, komerciulma bankma an sxva kerZoO korporaciam. erTi obligaciis nominaluri Rirebuleba 1000 larze naklebi ar unda iyos. obligaciis wliur saprocento ganakveTs ewodeba kuponi. im obligaciebs, romelzec dadgenilia ucvleli saprocento ganakveTi, kuponuri obligaciebi ewodeba. Oobligaciis Sesyidva, faqtobrivad sesxis gacemas niSnavs. Aamitom maT agreTve savalo fasian qaRaldebs uwodeben. obligaciebi SeiZleba Sesyiduli iqnes nominalurze maRali an dabali fasiT. Tu obligacia iyideba nominalurze maRali fasiT, maSasadame, obligacia gamoSvebulia premiiT. Tu obligacia iyideba nominalur Rirebulebaze dabali fasiT, maSin obligacia gamoSvebulia diskontiT. O obligaciis premia misi gamomSvebisaTvis (emitentisaTvis) mogebaa, myidvelisTvis ki zarali. Oobligaciis diskonti misi gamomSvebisaTvis zaralia, myidvelisaTvis ki mogeba. erovnuli banki adgens saxelmwifo obligaciebis gamoSvebisa da gayidvis wesebs. erTi obligaciis nominaluri Rirebuleba unda iyos 1000 lari da aramaterialuri formiT gamoicema (anu obligaciis blankebi ar ibeWdeba). aseve, igi adgens gasayidi obligaciebis raodenobas, erTi myidvelis mier obligaciebis Sesyidvis maqsimalur raodenobas, procentis maqsimalur dones. finansTa saministro ki oblogaciis yovel gamoSvebas aniWebs saxelmwifo registraciis nomers. erovnuli banki obligaciebs yidis auqcionze da sami dRiT adre atyobinebs komerciul bankebs. Oobligacia iyideba saangariSsworebo fasiT, romelsac erovnuli banki dadgenili formulis safuZvelze iTvlis. komerciulma bankebma obligaciebi SeiZleba Seisyidon nominalurze maRali fasiT anu premiiT, rac misTvis xarjs warmoadgens. an Sesyidva moxdes nominalurze dabali fasiT anu diskontiT, rac misTvis Semosavalia.


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Bbankebis buRaltruli aRricxvis angariSTaA gegmiT, cal-cakle ixsneba saxelmwifi (klasi 14) da korporaciuli (anu kerZo seqtoris – klasi 16) obligaciebis aRricxvis angariSebi. nayidi obligaciebi SeiZleba aRiricxos rogorc erovnul, ise ucxour valutaSi. Nnayidi obligaciebis aRmricxveli angariSebi aqtiuri angariSebia. maT debetSi aRiricxeba nayidi obligaciebi nominaluri RirebulebiT, xolo sxvaoba nominalur da Sesyidvis fass Soris calke aRiricxeba, an `diskontis” (1401 an 1601) angariSebze, romlebic pasiuri angariSebia, radgan `diskonti~ myidveli bankisTvis Semosavals niSnavs da/an `premiis” angariSze, romelic aqtiuri angariSia, radgan myidveli bankisTvis igi xarjs niSnavs. obligaciis vadis ganmavlobaSi xdeba diskontis (an premiis) Tanxis Camowera anu amortizacia wrfivi meTodiT imdenjer, ramdenjerac xdeba procentis miReba. 1.Oobligaciis Sesyidva fasnamatiT, aRiricxeba: debeti – 1403 an 1603 obligaciebi - nominaluri RirebulebiT Ddebeti _ 1405 an 1605 obligaciis premia – sxvaobis Tanxa K krediti _ fuladi saxsrebi an kreditorebi O2. obligaciis premiis Tanxis Camowera (amortizacia): debeti – 8121 an 8613 fasiani qaRaldebis premia krediti – 1405 an 1605 obligaciebis premia

3. misaRebi procentis daricxva: debeti _ 2406 an 2407 misaRebi procentebi krediti _ 6062, 6602 an 6603 Semosavali obligaciebidan

4. obligaciis Sesyidva fasdaklebiT anu diskontiT: debeti _ 1401 an 1601 diskonturi obligaciebi- nominaluri RirebulebiT krediti _ 1402 an 1602 fasiani qaRaldebis diskonti-sxvaobis TanxiT krediti –_ fuladi saxsrebi an kreditorebi

5. diskontis Tanxis Camowera anu amortizacia wrfivi meTodiT: debeti _ 1402 an 1602 obligaciis diskonti krediti _ 6601, 6602 an 6603 Semosavali fasiani qaRaldebis mixedviT

6. obligaciebis gayidva nominaluri RirebulebiT: debeti – fuladi saxsrebi krediti – nayidi obligaciebis Sesabamisi angariSebi

Tu nayidi obligaciebis gayidva moxdeba vadis dadgomamde, maSin aRiarebuli iqneba mogeba an zarali gayidvis pirobebis Sesabamisad. magaliTi: komerciuli bankis mier Sesyidulia samwliani saxelmwifo kuponuri obligacia 60000 larad, romlis nominaluri Rirebulebaa 58800 lari, wliurad 15%-iani sargebliT.

1. debeti – 1403 sax. savalo kuponuri fasiani qaRaldebi – 58 800 debeti – 1405 fasiani qaRaldebis premia – 1 200 krediti – 1062 sakorespodento angariSi


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2. wlis bolos Camowerilia obligaciebis premia – 400 (1200–is mesamedi)

debeti – 8121 sax. kup.fasiani qaRaldebis premiis xarji – 400 l krediti – 1405 fasiani qaraldebis premia – 400 l

3. daricxulia obligaciebidan misaRebi procenti – 58800-is 15% debeti – 2406 misaRebi procentebi – 8 820 l krediti – 6062 Semosavali savalo fasiani qaRaldebidan – 8 820 l

4. procentis Tanxis miReba: debeti – 1003 an 1052 fuladi saxsrebi – 8 820 l

krediti – 2406 misaRebi pocentebi – 8 820 l

sami wlis ganmavlobaSi ganmeordeba meore, mesame da meoTxe operacia. sami wlis bolos nayidi obligaciebis premiis angariSi(1405) daixureba. TviT obligaciebs ki ukan Seisyidis misi gamomSvebi nominaluri RirebulebiT da Sedgeba Semdegi buRaltruli muxli: debeti – 1003 an 1052 fuladi saxsrebi _ 58 800 l krediti – 1403 obligaciebi _ 58 800 l

am gatarebiT obligaciebis aRmricxveli buRaltruli angariSi daixureba.

6.4. gamoSvebuli obligaciebis aRricxva

komerciulma bankma SeiZleba Tavad gamouSvas obligaciebi, romelic niSnavs bankis valdebulebebs gamoSvebuli obligaciis myidvelebis anu mflobelebis mimarT. gamoSvebuli obligaciebis rekvizitebia: gamomSvebis (emitentis) dasaxeleba, sesxis Tanxa anu nominaluri Rirebuleba, procentis wliuri ganakveTi anu kuponi, procentis gadaxdis perioduloba da ZiriTadi Tanxis anu nominaluri Rirebulebis dafarvis vada. raime damatebiT pirobebze SeiZleba daidos xelSekruleba obligaciis gamomSvebsa da myidvelebs Soris. cnobilia sxvadasxva tipis obligaciebi. esenia:

1. saxeebis mixedviT: Cveulebrivi anu klasikuri (procentis miReba xdeba yovelwliurad, ZiriTadi Rirebulebisa ki vadis gasvlis bolos), momgebiani (romelTa gaTamaSeba xdeba), konvertirebadi (anu aqciebze SeiZleba gaicvalos fiqsirebuli fasiT), dabrunebadi (vadaze adre SeiZleba daibrunos emitentma, razec ormoci dRiT adre unda acnobos obligaciis mflobelebs);

2. dazRvevis mixedviT: uzrunvelyofili anu dazRveulia gamomSvebis qonebiT da arauzrunvelyofili, romelic uzrunvelyofilia mxolod `patiosani sityviT”;

3. saprocento ganakveTebis gadaxdis mixedviT: fiqsirebuli anu kuponuri; `mcocavi” _ romlis saprocenti ganakveTi raRac intervalSi moZraobs; nulovani – roca obligacia gaiyideba nominalur Rirebulebaze dabla (diskontiT), SeiZleba procenti saerTod aRar hqondes, radgan gamomSvebi, obligaciebs ukan, nominaluri RirebulebiT Seisyidis;

4. dafarvis Tanmimdevrobis mixedviT: umaRlesi valdebulebis anu pirvel rigSi dasafari da subordinaciuli anu meore rigSi dasafari;


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5. gamoSvebis dafarvis mixedviT: fiqsirebuli anu ifareba erTbaSad da seriuli anu ifareba nawil-nawil ramdenime wlis ganmavlobaSi;

6. mflobelTa registraciix mixedviT: registrirebuli - romelTa mflobelebi emitentis mier registrirebulia da maTi vinaoba aRniSnulia obligaciaze. Dda kuponuri – masze myidvelis vinaoba aRniSnuli araa. Oobligacias aqvs specialuri mosaxevi kuponi, romelzec aRniSnulia yvela misaRebi procentis Tanxa da TariRi. kuponis ganaRdeba xdeba emitentis (gamomSvebis) mier. gamoSvebuli obligaciebis gayidva SeiZleba moxdes nominalurze maRali fasiT anu premiiT, rac emitentisaTvis Semosavalia, an nominalurze dabali fasiT anu diskontiT, rac gamomSvebisaTvis xarjia. Tu gamoSvebuli obligaciis nominaluri Rirebulebaa 50000 lari da gaiyida 51000 larad, maSasadame premiaa 1000 lari. Tu obligaciebi gaiyideboda 38000 larad, maSin diskontis Tanxaa 2000 lari, rac zarals niSnavs. gamoSvebuli obligaciebis buRaltruli aRricxvisaTvis, angariSTa gegmiT gaTvaliswinebulia valdebulebebis aRmricxveli angariSebi 38-e klasis mixedviT, erovnul valutaSi: 3801 – `sakuTari savalo diskonturi fasiani qaRaldebi~ - igi pasiuri angariSia. es angariSi gamoiyeneba bankis mier bazarze gamoSvebuli fiqsirebuli vadis mqone obligaciebis (an Tamasuqebis) aRsaricxavad, romelic iyideba diskontiT. operaciebi angariSze aisaxeba garigebis dadebis TariRisaTvis miuxedavad imisa, Tu rodis gagzavnes fasiani qaRaldebi an miiRes fuladi saxsrebi. am angariSze fasiani qaRaldebi aRiricxeba nominaluri RirebulebiT. 3802 – sakuTari savalo diskonturi fasiani qaRaldebis kontrangariS-diskonti – igi aqtiuri angariSia. am angariSze aRiricxeba gamoSvebuli obligaciis diskontis Tanxa anu diskontis Tanxa da Semdeg, obligaciis vadis ganmavlobaSi wrfivi meTodiT yovelwliurad Camoiwereba anu moxdeba diskonturi procentis daricxva. obligaciis ukan gamosyidvis momentisaTvis, diskontis angariSi daixureba. 3803 – sakuTari savalo kuponuri fasiani qaRaldebi – igi pasiuri angariSia. am angariSze aRiricxeba bankis mier gamoSvebuli obligaciebi nominaluri RirebulebiT, romelzec gamocxadebulia procentis fiqsirebuli ganakveTi. magaliTi 1: ganvixiloT SemTxveva, roca bankis mier, ori wlis vadiT gamoSvebuli, 30000 laris nominaluri Rirebulebis obligaciebi gaiyida 29000 larad. aseT SemTxvevaSi obligaciebi gayidulia diskontiT, rac gamomSvebi bankisTvis xarjia. Ooperaciebi Semdegnairad aRiricxeba: 1. sakuTari obligaciebis gayidva 29000 larad debeti - 1052 sakorespodento angariSi – 29 000 l debeti – 3802 kontrangariS – diskonti - 1 000 l krediti – 3801 valdebuleba fasiani qaRaldebis gamoSvebiT - 30 000 l

2. yovelwliurad moxdeba diskontis Tanxis Camowera – 500 l (1000 laris meoredi)


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debeti – 8101 sakuTari fasiani qaRaldebis diskontis xarji _ 500 l krediti – 3802 kontr-angariSi diskonti – 500 l

ori wlis bolos diskontis angariSi daixureba. 3. bolos, moxdeba sakuTari obligaciebis ukan gamosyidva 30000 larad: debeti – 3801 sakuTari fasiani qaRaldebi – 30 000 l krediti – 1052 sakorespodento angariSi – 30 000 l

magaliTi 2: bankis mier gamoSvebuli 30000 laris nominaluri Rirebulebis orwliani kuponuri obligacia, gaiyida 32000 larad, wliurad 15%-iani ganakveTiT. procenti gadaixdeba weliwadSi erTxel, xolo ZiriTadi Tanxa, vadis gasvlis bolos. Ooperaciebis aRricxva moxdeba Semdegnairad:

1. obligaciebis gamoSveba da gayidva 32000 larad debeti – 1003 an 1052 fuladi saxsrebi – 32000 l

krditi – 3803 sakuTari fasiani qaRaldebi - 32000 l angariSTaA gegmiT, gamoSvebuli obligaciebisaTvis premiis angariSi calke gamoyofili araa. amitom, aRricxva xdeba mTliani gayidvis fasiT. angariSi 3803 – pasiuri angariSia da aRricxavs valdebulebebs, romelic warmoiSoba obligaciebis gamoSvebis Sedegad.

2. wlis bolos, gamoSvebuli obligaciebis Sedegad warmoSobili valdebulebebis angariSidan Camoiwereba premiis Tanxis meoredi: debeti – 3803 sakuTari fasiani qaRaldebi – 1000 l krediti – 6603 Semosavali savalo fasiani qaRaldebidan – 1000 l

3. gadasaxdeli procentis daricxva pirveli wlis bolos – 30000-is 15% = 4500 l Ddebeti – 8102 xarjebi sakuTari savali fasiani qaRaldebis mixedviT – 4500 l krediti _ 4407 gadasaxdeli procentebi _ 4500 l

4. procentis gadaxda: debeti – 4407 gadasaxdeli procentebi _ 4500 l

krediti – 1052 sakorespodento angariSi – 4500 l

meore wels ganmeordeba bolo sami gatareba da gamoSvebuli obligaciebis premiiT anu fasnamatiT gayidvis Rirebuleba 3803 angariSze, daiyvaneba maT nominalur Rirebulebamde. bolos, moxdeba saboloo angariSsworeba obligaciis mflobelebTan, maTi ukan gamosyidvis gziT: debeti – 3803 valdebuleba sakuTari fasiani qaRaldebiT _ 30000 l K krediti – 1052 sakorespodento angariSi _ 30000 l


1. rogor aqciebs ewodeba Cveulebrivi aqciebi; 2. rogor aqciebs ewodeba privilegirebuli aqciebi; 3. romeli tipis aqciebia bankis aqtivi: sakuTriv mis mier gamoSvebuli

Tu sxva kompaniebisagan nayidi; 4. ras niSnavs obligaciis diskonti misi emitenti bankisaTvis; 5. ras niSnavs obligaciis premia misi myidvelisaTvis.


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Tavi 7. operaciebis aRricxva

$ ucxour valutaSi

sagareo-savaWro urTierTobebis dros da saerTaSoriso safinanso

organizaciebTan angariSsworebis ganxorcielebis mizniT warmoiqmneba ucxour valutaSi operaciebis aRricxvis aucilebloba. Oucxour valutSi ganxorcielebuli operaciebi or jgufad iyofa:

Mmimdinare savaluto operaciebi da

Kkapitalis moZraobasTan dakavSirebuli operaciebi Aam TavSi SeiswavliT maTi aRricxvis meTodikas.

7.1 saangariSsworebo operaciebis aRricxva

Uucxour valutaSi

Mmimdinare savaluto operaciebs miekuTvneba:

ucxouri valutis miReba da gacema eqsportirebuli an importirebuli saqonlis, samuSaos an momsaxurebisaTvis qveynis Signidan gareT da garedan SigniT;

sabanko kreditebis aReba ucxouri bankebidan an piriqiT;

procentebisa da dividendebis gadmoricxva-gadaricxvis operacebi ucxoeTis qveynebTan;

xelfasis da sxva gasacemlebis gacema ucxo saxelmwifoebis moqalaqeebze;

kapitalis moZraobis operaciebs miekuTvneba:

pirdapiri investiciebi sawarmoTaA sawesdebo kapitalSi, ganxorcielebuli ucxouri kompaniebis mier;

fasiani qaRaldebis SeZena ucxoeli moqalaqeebis mier;

finansuri kreditebis gacema da miReba sxva saxelmwifoebidan. ucxour valutaSi angariSsworebis ganxorcielebisaTvis, erovnuli bankis debulebebis Tanaxmad, komerciuli bankebi erovnul bankSi xsnian sakorespodento angariSs ucxour valutaSi (1062) da bankebs Soris sakorespodento angariSebs: `loros” (3511, 3512 an 3513) ) da `nostros” (1712 an 1713), aseve ucxour valutaSi. Tavis mxriv, yovel iuridul pirs ufleba aqvs komerciul bankebSi gaxsnan angariSebi ucxour valutaSi. sawarmoebs ufleba aqvT savaluto angariSi gaxsnan sxvadasxva bankSi, nebismieri saxis valutaSi, saqarTvelos mTel teritoriaze. Aararezidentebidan amonagebis misaRebad, Tanxa jer Cairicxeba satranzito savaluto angariSze da sabolood kuTvnili Tanxa Cairicxeba klientis mimdinare savaluto angariSze. savaluto angariSebis gaxsna aseve SeuZliaT fizikur pirebs.


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naRdi ucxouri valutiT angariSsworeba nebadarTulia mxolod fizikur pirebTan. Aam mizniT komerciul bankebSi salaros angariSebi ixsneba cal-calke valutis saxeebis mixedviT. am angariSebze, gansxvavebiT sxva tipis organizaciebis aRricxvisagan, naRdi ucxouri valuta, larSi ar aRiricxeba. aramed, aRricxva uSualod, Sesabamis ucxour valutaSi xdeba da paralelurad gamoiyeneba savaluto poziciisa (2611) da savaluto poziciis kontrfasis (2601) angariSebi. am angariSebis gamoyenebis meTodika Tqven adre ukve SeiswavleT. sxvadasxva qveynis bankebs Soris angariSsworebis dros, roca erTi qveynis komerciuli bankidan fuli gadairicxeba sxva qveynis bankSi, dRes es xdeba fizikuri fulis moZraobis gareSe, romelsac `wignis fulis~ da eleqtronuli fulis eras uwodeben. davuSvaT, erT-erTma qarTulma komerciulma bankma, germaniis bankidan iyida 20000 evro, 40000 larad. germaniaSi myofi komerciul bankSi gaixsneba `nostro” angariSi evroSi, sadac Cairicxeba 20000 evro. xolo saqarTveloSi, qarTuli komerciuli banki TavisTan xsnis momwodebeli bankis saxelze `loro” angariSs, sadac Caricxavs – 40000 lars. erTdroula Sedgeba ori buRltruli muxli. arc evro da arc lari fizikurad ar tovebs Tavisi qveynis sazRvrebs maSinac ki, Tuki evro gadmoiricxeba qarTuli komerciuli bankis evros sakorespodento angariSze saqarTveloSi. a),Ddebeti _ nostro evroSi _ 20 000 evro krediti – evros savaluto pozicia _ 20 000 evro b). debeti _ evros kontrfasi _ 40 000 l krediti – `loro~ larSi _ 40 000 l Tuki saWiro gaxdeba angariSsworeba moxdes vTqvaT germaniaSi (an evros zonis sxva qveynebSi) myof klientTan, amisTvis ukve gaxsnili – evros `nostro” angariSi iqneba gamoyenebuli. OmagaliTi 1. davuSvaT, saqarTvelos erT-erTma kompania `Toliam~, moaxdina 60000 laris Rirebuli saqonlis eqsporti germaniaSi, romelic 30000 evros ekvivalentia. aseT SemTxvevaSi, `Tolias~ momsaxure qarTuli komerciuli banki germanul bankSi gaxsnis `nostro” angariSs evroSi da TavisTan, klientis (`Tolias~) mimdinare angariSs, aseve evroSi. 1. `nostro~ angariSis gaxna evroSi _ 30000 evro (ekvivlenti 60000 lari), klientis mimdinare angariSis xarjze: debeti – 1712 `nostro~ evroSi, ararezident kom/bankSi – 30000 krediti – 3612 klientis mimdinare angariSi evroSi – 30000

2. germaniaSi, saqarTvelos imave kompania `Toliam~ dafara erT-erTi kompaniis davalianeba – 5000 evro debeti – 3612 `Tolias~ mimdinare angariSi – 5000 evro krediti – 1712 `nostro evroSi~ – 5000 evro

im SemTxvevaSi Tuki 25000 evro gadmoiricxa ucxoeTis bankidan, saqarTvelos mocemul komerciul bankSi, maSin:


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1. klientis mimsaxure bankSi gadmoiricxa – 25000 evro debeti _ 1062 sakorespodento angariSi evroSi – 25000 evro krediti _ nostro evroSi – 25 000 evro

2. imave klientma moiTxova erT-erTi qarTuli kompaniisadmi misi

davalianebis dafarva 10000 laris odenobiT, evroSi gaxsnili mimdinare angariSis xarjze, radgan erovnul angariSebze ar aRmoaCnda lari. vTqvaT, erTi evro ori laris tolia. maSasadame, saWiroa konvertacia da adgili eqneba Semdeg buRaltrul gatarebebs: a). debeti – 3612 klientis mimdinare angariSi evroSi – 5000 evro krediti – 2611 – evros savaluto pozicia – 5000 evro b). debeti – 2601 evros kontrfasi – 10000 lari krediti – 1052 sakorespodento angariSi –10000 lari

3. sxva romelime klientis mimdinare angariSze gadmoricxulia 26000

dolari debeti – 1062 sakorespodento angariSi dolarSi – 26000 $

krediti – 3612 klinetis mimdinare angariSi dolarSi 26000 $

4. klientis mimdinare savaluto angariSidan gadaricxulia 5000 dolari debeti – 3612 klientis mimdinare angariSi dolarSi – 5000 $

krediti – 1062 sakorespodento angariSi dolarSi – 5000 $

5. Aararezidenti bankis mier gadmoricxulia `loro~ angariSze 14000

dolari Ddebeti – 1062 sakorespodento angariSi dolarSi – 14000 $

K krediti – 3512 `loro~ dolarSi _ 14000 $

komerciulma bankebma SeiZleba sesxebi aiRon ucxour valutaSi ararezidenti bankebidan. am SemTxvevaSi aseve gamoiyeneba savaluto angariSebi. ucxour valutaSi aRebul sesxebze gadasaxdeli procentebis daricxvis dros warmoSobili valdebulebis aRiareba ucxour valutaSi xdeba. oRond saprocento xarjebi aRiricxeba erovnul valutaSi, savaluto poziciisa da kontrfasis angariSebis gamoyenebiT. magaliTi: komerciulma bankma gasca sesxi 40000 dolari ararezident (sazRvargareTis) bankze. wliurad 15%-iani sargebliT. 1. debeti – 1818 –klientebze gacemuli sesxebi dolarSi _ 40000 $

krediti – 1062 – sakorespodento angariSi dolarSi – 40000 $

2. daricxulia gacemuli sesxidan misaRebi procenti – 6000 dolari, kursi 1:1,5 a. debeti _ (2414) moTxovna misaReb procentze dolarSi _ 6000 $

krediti – (2611) dolaris savaluto pozicia _ 6000 $ b. debeti – (2601) savaluto poziciis kontrfasi – 9000 l krediti – (6312) saprocento Semosavali ucxour valutaSi gacemuli sesxebidan – 9000 l


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3. procentis Tanxa ki gadmoiricxeba dolarSi – 6000 $ debeti – (1062) sakoresp. angariSi ucxour valutaSi – 6000 $

krediti – (2414) moTxovna misaReb procentze – 6000 $

rogroc ukve visaubreT, es ar niSnavs rom dolari fizikurad gadmoigzavneba saqarTveloSi.

7.2. ucxouri investiciebis aRricxva

adre uve ganxilul iqna, rom investicia aris fulis dabandeba sxvisi kompaniis sakuTar kapitalSi wilis mopovebisa da sargeblis miRebis mizniT. investicia SeiZleba iyos finansuri, romelic dabandebulia fasian qaRaldebSi da realuri, romelic arsebobs sainvesticio qonebis anu uZravi qonebis saxiT. Mmoklevadiani anu mimdinare investiciebi ZiriTadad swrafad realizebadi miznebisaTvis gamoiyeneba da gaTvaliswinebulia erT wlamde SesanarCuneblad. grZelvadiani anu erT welze meti vadis investiciebi, investirebul sawarmoSi bankis mier mopovebuli uflebebis xarisxis mixedviT SeiZleba iyos:

a) investiciebi, romlebic Seadgens 20 procentze naklebs sxva kompaniebis sawesdebo kapitalSi;

b) investiciebi, romlebic Seadgens 20-50 procents sxva kompaniebis sawesdebo kapitalSi

g). investiciebi, romlebic Seadgens 50 procentze mets sxva kompaniebis sawesdebo kapitalSi bass 28 – ìnvesticiebi mekavSire sawarmoebSi ~ – ganmartavs, rom Tu investors ekuTvnis mekavSire sawarmoSi 20% da meti xmis ufleba, iTvleba, rom investors gaaCnia mnSvnelovani zegavlenis ufleba. investiciebi bankma SeiZleba ganaxorcielos rogorc erovnul, ise ucxour valutaSi qveynis SigniT da gareT. investireba SeiZleba moxdes Svilobil an sxva sawarmoebSi. investori banki yovelTvis dgas riskis winaSe, radgan ar arsebobs iseTi fasiani qaRaldi, romelsac erTdroulad gaaCnia investiciis yvela Tviseba: usafrTxoeba, Semosavlis stabiluroba da likviduroba. Aamitom, bankebi seriozulad swavloben investiciebis riskis xarisxs. riskebis Semcireba SeiZleba investiciebis diversifikaciis gziT, rac niSnavs investiciebis gadanawilebas sxvadasxva saxis fasian qaRaldebSi. buRaltruli aRricxvis saerTaSoriso standartebiT miRebuli meTodikis mixedviT, investiciebis Sefaseba Tavdapirvelad unda moxdes SeZenis realuri RirebulebiT anu fasiT, romelic yalibdeba bazris monawileebs Soris nebayoflobiT ganxorcielebuli oeraciebis dros. periodulad unda ganxorcieldes investiciebis gadafaseba, xolo yovelwlurad Catardes testireba gaufasurebaze. Tu banks gaaCnia mniSvnelovani zegavlenis ufleba mekavSire an Svilobil kompaniaSi, maSin gamoyenebuli unda iqnes kapital-meTodi. kapital_meTodi iseTi saaRricxvo meTodia, romelic gulisxmobs investiciis Tavdapirvel aRricxvas TviTRirebulebis safuZvelze, xolo Semdeg mis koreqtirebas mekavSire sawarmos mogeba/zaralSi, investoris


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wilis SeZenis Semdgomi cvlilebis Sesabamisad, SeZenis TariRis Semdgom periodSi. investoris wili investirebuli sawarmos mogeba/zaralSi, aRiardeba investoris mogeba/zaralSi. investoris mier mekavSire sawarmodan dividendebis an sxva gasanawilebeli Tanxebis miReba, amcirebs investiciis mimdinare sabalanso Rirebulebas. investiciebis mimdinare sabalanso Rirebulebis cvlileba SeiZleba agreTve gamoiwvios mekavSire sawarmos kapitalis iseTma cvlilebam, romelic asaxuli ar iyo mis mogeba/zaralis angariSgebaSi. aseTi cvlileba warmoiSoba ZiriTadi saSualebebis gadafasebiT an ucxouri valutis kursis cvlilebiT gamowveuli sakurso sxvaobiT. investoris wili am cvlilebebSi, pirdapir aisaxeba investoris kapitalSi (mogeba/zaralSi). Bbankebis buRaltruli aRricxvis angariSTa gegmiT, investiciebis aRsaricxavad rogorc erovnul, ise ucxour valutaSi, gamoyofilia sami tipis angariSebi, sainvesticio wilis doneebis mixedviT:

2011 – investiciebi ucxour valutaSi, romlebic Seadgens 20%-ze naklebs sawarmoTa sawesdebo kapitalSi; 2012 – investiciebi ucxour valutaSi, romlebic Seadgens 20-50%-s sawarmoTa sawesdebo kapitalSi; 2013 – investiciebi ucxour valutaSi, romlebic Seadgens 50%-ze mets

sawarmoTa sawesdebo kapitalSi. vinaidan investiciebi garkveul riskTanaa dakavSirebuli, unda Seiqmnas investiciebis danakargebis rezervi: 8509 _ zarali danarCeni aqtivebis SesaZlo danakargebis _ angariSis debetSi da, krediti – 4107- investiciebis gaufasurebis SesaZlo danakargebis rezervi (iqmneba erovnul valutaSi). am angariSs yovelTvis kreditis naSTi aqvs. misi naSTi, wlis bolosaTvis, gamoakldeba ucxouri investiciis sidides da sxvaoba anu investiciis wminda Rirebuleba aisaxeba buRaltrul balansSi. investiciebis gaufasurebis SesaZlo danakargebis rezervi iqmneba erovnul valutaSi. amitom, aRricxvaSi gamoiyeneba savaluto poziciis angariSebi. 4107 - (investiciebis SesaZlo danakargebis rezervis) – angariSis kreditSi aRiricxeba investiciebis afaseba, debetSi aRiricxeba ucxouri investiciebis Camofaseba da uimedo investiciebis Camowera. Tu rezervi sakmarisi ar aRmoCnda, maSin sxvaoba warmoadgens zarals sainvesticio fasian qaRaldebTan dakavSirebiT da aRiricxeba 8911-12-13 angariSebze (`zarali sainvestico operaciebis mixedviT, ucxouri valutiT~). investiciebis anu sainvesticio fasiani qaRaldebis Sesyidva aRiricxeba Semdegnairad: debeti – 2011-12-13 investiciebi ucxour valutaSi krediti – 1062 sakoresp. angariSi ucxour valutaSi

investiciebis Camofaseba: a). debeti _ 4107 investiciebis gaufasurebis SesaZlo danakargebis rezervi (er.valutaSi) krediti – 2601 kontrfasi larebSi b). debeti – 2611 savaluto pozicia dolarSi krediti – ucxouri investiciebi dolarSi


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sailustracio magaliTi: bankis mier Sesyidulia sazRvargareTis kompaniis 1000 cali aqcia, erTeulis nominaluri Rirebulebaa 100 dolari da Sesyiduli iqna 120 dolarad. investiciis Sedegad mopovebulia 25%-iani wili, kompaniis sawasdebo kapitalSi.

Ddebeti – 2012 ucxouri investiciebi – 120 000 dolari krediti – 1062 sakorespodento angariSi 120 000 dolari

1. Ddaricxulia misaRebi dividendi 5000 dolari, gasacvleli kursia 1:1,5 a). Ddebeti _ 2472 misaRebi dividendebi ucxouri investiciebidan – 5000 d krediti _ 2611 savaluto pozicia dolarSi – 5000 d b). debeti – 2601 dolaris kontrfasi – 7500 l krediti – 6512 Semosavali dividendidan – 7500 l

2. Ggadafasebis Sedegad moxda ucxouri investiciebis fasmateba 10%-iT.

a). debeti _ 2012 ucxouri investiciebi – 12000 d (120 000-is 10%) krediti _ 2611 savaluto pozicia dolarSi – 12000 d

b). debeti _ 2601 dolaris kontrfasi – 18 000 l krediti _ 4107 investiciebis SesaZlo danakargebis rezervi _ 18000 l

3. wlis bolosaTvis Camowerilia uimedo investiciebi 10000 dolari,

romelic erovnul valutaSi 16 000 laria a). debeti _ 4107 investiciebis danakargebis rezervi – 16000 l krediti _ 2601 dolaris kontrfasi – 16000 l b). debeti _ 2611 savaluto pozicia dolarSi – 10000 dolari krediti _ 2012 ucxouri investiciebi – 10000 dolari

rac Seexeba realur investiciebs, igi warmoadgens sainvesticio qonebas, romelsac miekuTvneba miwa an Senobebi, romelsac floben (mesakuTre an moijare – finansuri ijaris pirobebSi) saijaro Semosavlebis miRebis an kapitalis Rirebulebis zrdis an orive mizniT, garda iseTi miznebisa, rogoricaa: gamoyeneba saqonlis wamoebisaTvis, momsaxurebis gawevisaTvis, administraciuli miznebisaTvis an gayidvisaTvis (bass 40 – `sainvesticio qoneba~). sainvesticio qoneba sawyis etapze unda Sefasdes TviTRirebulebiT, garigebis xarjebis CaTvliT. Semdeg sawarmos SeuZlia airCios realuri Rirebulebis modeli. sainvesticio qonebis realurma Rirebulebam unda asaxos bazris is mdgomareoba, romelic arsebobs balansis Sedgenis TariRisaTvis. Rirebulebis yvela cvlileba unda aisaxos mimdinare periodis mogeba/zaralSi. kiTxvebi TviTSemowmebisaTvis:

1. ras niSnavs savaluto operaciebi; 2. aRricxeT aqciebis Sesyidva ucxour valutaSi; 3. aRricxeT misaRebi procentis daricxva ucxour valutaSi; 4. aRricxeT gadasaxdeli procentis daricxva ucxour valutaSi; 5. aRricxeT ucxour valutaSi misaRebi dividendis daricxva.


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Tavi 8. komerciuli bankebis

Semosavlebisa

∑ da xarjebis aRricxva

Semosavlebisa da xarjebis aRricxva komerciul bankebSi warmoebs buRaltruli aRricxvis saerTaSoriso standartebis moTxovnebis Sesabamisad. Aam TavSi ganixileba Semdegi sakiTxebi:

Semosavlebis arsi, klasifikacia da aRiareba;

saoperacio Semosavlebis aRricxva;

bankebis xarjebis klasifikacia, aRiareba da aRricxva;

arasaoperacio Semosavlebisa da xarjebis aRricxva.

8.1. bankebis Semosavlebis arsi, klasifikacia

da DaRiareba

Semosavali aris sawarmos mier ekonomikuri sargeblis zrda saangariSgebo periodSi aqtivebis zrdis an valdebulebebis Semcirebis gziT, rac gamoixateba sawarmos sakuTari kapitalis gadidebiT, romelic araa dakavSirebuli sakuTari kapitalis mesakuTreTa damatebiT SenatanebTan. Kkomerciuli bankebis Semosavlebi, sxva komaniebis msgavsad, saqmianobis sferoebis mixedviT, iyofa saoperacio, arasaoparacio da gansakuTrebul Semosavlebad. Semosavlebi moicavs amonagebs ZiriTadi saqmianobidan an gaweuli momsaxurebidan da sxva Semosulobebs dividendebis, roialtebisa da saijaro procentebis saxiT. bankebSi amonagebs miekuTvneba gacemuli sesxebidan miRebuli saprocento Semosavali, gansxvavebiT sxva sferos kompaniebisa, sadac saprocento Semosavlebi arasaoperacio Semosavlebs warmoadgens. komerciuli bankebis saoperacio Semosavals miekuTvneba gaweuli momsaxurebidan miRebuli saprocento da sakomisio Semosavlebi. momsaxurebis gawevidan miRebuli Semosavlebis miReba xdeba momsaxurebis xelSekrulebis Sesrulebis stadiebis mixedviT, miuxedavad imisa miRebulia Tu ara fuli. momsaxurebis Sedegebis saimedod Sefaseba maSin aris SesaZlebeli, Tu dakmayofilebulia Semdegi probebi (bass 18 - àmonagebi~):

mocemuli sabanko operaciidan mosalodnelia ekonomikuri sargeblis Semosvla;

Semosavlis Sefaseba SeiZleba saimedod;

SesaZlebelia momsaxurebaze gaweuli danaxarjebis saimedod Sefaseba. Tu Cndeba ganusazRvreloba amonagebSi anu Cndeba Tanxa, romlis amoRebis albaToba nulis tolia, maSin igi aRiarebul unda iqnes rogorc xarji.


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Tu SeuZlebelia momsaxurebis gawevasTan dakavSirebuli Sedegis saimedod gansazRvra, maSin amonagebis aRiareba xdeba mxolod ukve aRiarebuli amoRebadi xarjebis farglebSi. sesxiT momsaxurebisaTvis misaRebi sakomisio unda aRiardes momsaxurebis gawevis momentisaTvis. bankis aqtivebis sxva pirTa mier gamoyenebidan miRebuli amonagebi saijaro procentebis, roialtis da dividendebis saxiT, unda aisaxos, Tu mosalodnelia ekonomikuri sargeblis miReba da SesaZlebelia misi saimedod Sefaseba. aseTi Semosavlebis aRiareba unda moxdes efeqturi saprocento meTodis gamoyenebiT, romelsac iTvaliswinebs bass 39 (muxli 9). efeqturi saprocento meTodi aris finansuri aqtivebis da finansuri valdebulebebis amortizebuli Rirebulebis gamoTvlisa da saprocento Semosavlebis an xarjebis Sesabamis periodSi gadanawilebis meTodi. Eefeqturi saprocento ganakveTi aris ganakveTi, romelic zustad adiskontebs momavalSi misaReb an gadasaxdel savaraudo fulad saxsrebs finansuri instrumentis mosalodneli momsaxurebis vadis ganmavlobaSi, an finansuri aqtivisa Tu finansuri valdebulebis wminda sabalanso Rirebulebas mokle periodis ganmavlobaSi (bass 39). efeqturi saprocento ganakveTis gamoTvlis dros finansuri instrumentebi da fuladi nakadebi unda Sefasdes yvela sakontraqto pirobis gaTvaliswinebiT, magram ar gaiTvaliswineba momavali sakredito danakargebi. erovnuli bankis specialuri debulebiT damtkicebulia saerTaSoriso praqtikaSi gavrcelebuli, efeqturi saprocento ganakveTis gamoTvlis meTodika ().

masSi gadmocemulia, rom kreditis efeqturi saprocento gnakveTis gaangariSebisaTvis saWiroa momxmarebls mier Tanxis gadaxdebis dRevandeli (diskontirebuli) Rirebuleba gauTanabrdes momxmareblis mier bankidan miRebuli da misaRebi Tanxebis dRevandel Rirebulebas. igi gamoisaxeba wliuri procentiT da gaiangariSeba momxmareblis mier kreditze gaweuli finansuri xarjebis gaTvaliswinebiT.

Kkreditis efeqturi saprocento ganakveTi DgaiangariSeba Semdegi formuliT:

sadac,

ა) k – aris Tanxis gamotanis rigiTi nomeri;

ბ) k’ – Tanxis Setanis (gadaxdis) rigiTi nomeri;

გ) Ak - k rigiTobiT gamotanili kreditis Tanxa;

დ) A’k’ - k’ rigiTobiT gadaxadili Tanxa – finansuri xarji;

ე) Σ - jamis niSani;

ვ) m - Tanxis gamotanis saerTo raodenoba;

ზ) m’ - Tanxis gadxdebis saerTo raodenoba;

თ) tk – drois intervali, gamosaxuli wlebSi an wlis wiladis saxiT,

sesxis pirvel rigiTobiT gamotanasa da Semdgom gamotanebs Soris – meoredan – m – mde.


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ი) tk’ – drois intervali, gamosaxuli wlebSi an wlis wiladis saxiT,

sesxis pirvel rigiTobiT gamotanasa da gadaxdebs Soris – pirvelidan

m’- mde;

კ) i – kreditis efeqturi saprocento ganakveTi. (gamoTvlebSi raTqma unda, gamoiyeneba kompiuteruli teqnika) debulebis Tanaxmad, kreditis efeqturi saprocento ganakveTis

gamosaTvlelad gamoyenebul unda iqnas Semdegi daSvebebi:

Tu momxmarebel SeuZlia garkveuli limitis farglebSi nebismieri odenobis Tanxa gamoitanos garkveuli periodis ganmaavlobaSi, daiSveba, rom momxmarebels mTliani Tanxa gamoaqvs erTdroulad pirvelive gamotanis SesaZleblobisTanave;

Tu arsebobs Tanxis gamotanis sxvadasxva meTodebi (bankis salarodan, bankomatidan da sxv.), romlebic dakavSirebulia sxvadasxva saxis finansur xarjebTan, daiSveba, rom momxmarebels Tanxa gamoaqvs praqtikaSi arsebuli naRdi angariSsworebis yvelaze iafi meTodiT;

Tu Tanxis gadaxdis fiqsirebuli periodi ar aris miTiTiebuli. kreditis xangrZlivobad daiSveba erTi weli da Senatanebis sqemad yovelTviuri Setanis sqema;

daiSveba rom momxmarebeli axorcielebs minimaluri SesaZlo Tanxis Setanas TiToeuli TariRisaTvis;

Tu kreditis zeda zRvari ar aris miTiTebuli, daiSveba, rom aRniSnuli zRvaria 3000 lari;

overdraftis an sakredito baraTis SemTxvevaSi. daiSveba, rom momxmarebels gamoaqvs maqsimaluri dasaSvebi Tanxa pirvelive SesaZleblobisTanave da faravs mas sakredito periodis dasasruls. xolo Tu ar aris miTiTebuli sakredito xelSekrulebis xangrZlivoba, aseTad daiSveba erTi weli;

indeqsirebuli saprocento ganakveTis gamoyenebis SemTxvevaSi, kreditis efeqturi saprocento ganakveTi iTvleba daSvebiT, rom kreditis saprocento ganakveTi mudmivia da utoldeba kreditis sawyis saprocento ganakveTs;

Tu sakredito xelSekruleba iTvaliswinebs gansxvavebul saprocento ganakveTebs sxvadasxva periodebisaTvis, efeqturi saprocento ganakveTis gaangariSeba unda moxdes saprocento ganakveTis yvelaze maRali mniSvnelobis gamoyenebiT;

daiSveba rom mxareebi droulad asruleben TavianT valdebulebebs da amitom gaangariSebaSi ar gaiTvaliswineba mosalodneli jarimebi da sauravebi;

DdaiSveba, rom laris gaufasureba xdeba yoveldRiurad Tanabari absoluturi odenobiT da rom, momxmareblebi Tanxis Setanasa da gamotanas larSi axdenen;

gaangariSebaSi daiSveba, rom weliwadSi aris 365 dRe, xolo nakian weliwadSi 366 dRe.


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sailustracio magaliTebi:

magaliTi №1 sakredito xelSekrulebiT gaTvaliswinebulia kreditis mTliani

Tanxis odenoba – 6000 lari, romlis dafarva xdeba erTjeradad 6270 laris SetaniT xelSekrulebis gaformebidan (1/1/10) eqvsi Tvis Semdeg (7/1/10):

Sedegad, X=9.28220%, e.i. kreditis efeqturi saprocento ganakveTi

aris 9.3%. magaliTi 2: sakredito xelSekrulebiT (1/1/10) gaTvaliswinebuli kreditis

mTliani Tanxis odenobaa – 6000 lari, romlis dafarvac xdeba oTxjer Tanabari wliuri SenataniT. wliuri saprocento ganakveTia 9%. Bbankis mier gansazRvruli TiToeuli Tanabari Senatanis odenobaa 1852,01 lari.

Sedegad, X=8.99509%, e.i. kreditis efeqturi saprocento gaanakveTi

aris 9.0% (ix. abg.org.ge/docs/interest_rate_caculation.docx) bass-is rekomendaciebiT, Semosavlebi da Semosulobebi unda aRiardes mogebas/zaralSi.

8.2. Semosavlebis aRricxva

komerciuli bankebis buRaltruli aRricxvis angariSTa gegmiT,A Semosavlebis aRmricxveli angariSebi dajgufebulia im organizaciebis samarTlebrivi formebis mixedviT, saidanac miiReba Semosavlebi, agreTve, operaciis tipebis da valutis saxeebis mixedviT. komerciuli bankebi iReben Semdegi tipis Semosavlebs: a). saprocento Semosavlebi saxelmwifo seqtorze gacemuli grZelvadiani da moklevadiani sesxebidan, bankebze gacemuli sesxebidan, bankebSi ganTavsebuli depozitebidan da sxva angariSebidan, kerZo seqtoris kompaniebze gacemuli sesxebidan da fizikur pirebze gacemuli sesxebidan rogorc erovnul, ise ucxour valutaSi; b). sakomisio Semosavlebi salaros operaciebidan, ucxouri valutis yidva-gayidvis operaciebidan, fulis inkasaciisa da transportirebidan, klientebis mimdinare angariSebidan, klientebis loro angariSebidan, sakomunikacio momsaxurebidan, sakonsultacio da saeqsperto momsaxurebidan, depozituri operaciebidan da sxva danarCeni momsaxurebidan erovnul da ucxour valutaSi. g). miRebuli dividendebi da Semosavlebi sainvesticio operaciebidan, savalo fasiani qaRaldebidan, Semosavlebi dilinguri operaciebidan, Semosavlebi savaluto saxsrebis gadafasebidan; d). Semosavlebi danarCeni operaciebidan, rogoricaa: Semosavlebi brokeruli operaciebidan, faqtoruli operaciebidan, lizingidan, garantiebidan, specialuri depozitebidan, ZiriTadi saSualebebis


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gayidvidan, Zvirfasi liTonebis, xelovnebis nawarmoebebisa da sakoleqcio sagnebis gayidvidan da gadafasebidan, Semosavlebi usasyidlod miRebuli aqtivebidan, Semosavlebi gasuli wlebis operaciebidan da danarCeni operaciebidan rogorc erovnul, ise ucxour valutaSi. e). gauTvaliswinebeli Semosavlebi salaros zedmetobidan, miRebuli jarimebi da sauravebi da sxva. Semosavlebis aRricxva-aRiareba xdeba daricxvis principiT, rac imas niSnavs, rom mocemul periodSi warmoSobili Semosavlebi aRiardeba amave periodis Semosavlad, miuxedavad imisa miRebulia Tu ara uSualod fuladi Tanxebi. aseTi meTodiT aRiarebuli Semosavlebi monawileoben mogeba/zaralis gamoTvlaSi. Semosavlebis aRmricxveli angariSebi pasiuri angariSebia da misaRebi Semosavlebis daricxvis dros moxdeba misi dakrediteba, xolo meore mxriv aRiardeba moTxovna misaReb Semosavlebze. angariSTa gegmaSi, Semosavlebis angariSebis kodebi iwyeba eqvsianiT an SvidianiT. Aase magaliTad: Semosavlebi saxelmwifo seqtorisatvis micemuli moklevadiani sesxebidan erovnul valutaSi (6001) da ucxour valutaSi (6011); saprocento Semosavlebi saxelmwifo savalo fasiani qaRldebis mixedviT erovnul (6061) da ucxouri valutiT (6071) da a/S. ZiriTadi operaciebi Semdegnairad aRiricxeba:

1. daricxulia gacemuli sesxebidan misaRebi saprocento Semosavali debeti _ 2401-05 moTxovnebi misaReb procentebze krediti _ 6301, 6302 da a.S. saprocento Semosavlebi gacemuli sesxebidan

2. daricxulia misaRebi procentebi `nostro” angariSebidan debeti _ 2403 misaRebi procentebi bankebSi ganTavsebuli saxsrebis mixedviT krediti _ 6201, an 6202 da a.S. procentuli Semosavali `nostro” angariSebidan

3. daricxulia misaRebi procentebi `loro” angariSebis overdraftebis mixedviT: debeti – 2409 misaRebi procentebi danarCeni operaciebis mixedviT krediti – 6209 procentuli Semosavlebi `loro” angariSebis overdraftebis mixedviT 4. Semosavali salaros zedmetobidan debeti – 1003 salaro Kkrediti – 7074 Semosavali salaros zedmetobidan

5. jarimebisa da sauravebis miReba: debeti - (1003) salaro krediti – (7075) miRebuli jarimebi da sauravebi

6. Semosavali Tavisuflad mimoqcevadi fasiani qaRaldebis gayidvebidan

debeti – 1003 an 1052 fuladi saxsrebi krediti – 6601-03 Semosavali dilinguri operaciebidan

7. sakomisio Semosavlebis Camowera mimdinare angariSebidan debeti – 3601-08 mimdinare angariSebi krediti – 6404 sakomisioebi da Semosavlebi klientTa


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mimdinare angariSebidan 8. sakomisio Tanxis dakaveba naRdi fuliT momsaxurebisaTvis

debeti –1003 salaro krediti – 6402 sakomisioebi salaros operaciebidan

9. daricxulia misaRebi procentebi specialuri depozitebisa da garantiebis mixedviT debeti _ (2409) misaRebi procentebi danarCeni operaciebis mixedviT krediti _ 7037 an 7035 Semosavlebi specialuri depozitebidan da miRebuli garantiebidan

xolo, roca moxdeba fuladi Tanxebis miReba: debeti – (1003) salaro krediti – (2409) misaRebi procentebi danarCeni operaciebis mixedviT

ucxour valutaSi misaRebi procentebi Semosavlebis aRmricxvel angariSebze, gansxvavebiT aqtivebisa da valdebulebebisa, aRiricxeba erovnul valutaSi, savaluto poziciisa da kontrfasis angariSebis gamoyenebiT.

1. davuSvaT daricxulia ararezident bankze gacemuli sesxebidan misaRebis procenti – 10000 dolari, roca gasacvleli kursia 1:1,5 erTdroulad Sedgeba ori buRaltruli muxli: a). debeti _ 2414 moTxovna misaReb procentze ucxour valutaSi – 10000 $ krediti _ 2611 savaluto pozicia dolarSi – 10000 $

b). debeti - 2601 dolaris kontrfasi - 15000 l krediti – 6215 procentuli Semosavali ucxouri valutiT _ 15000 l

2. saprocenti Tanxis gadmoricxva ucxoeTis bankidan – 10000 $ debeti _ 1061 dolaris sakorespodento angariSi – 10000 $ krediti _ 2414 moTxovna misaRebi procentze ucx.valutaSi 1000

8.3.Bbankebis xarjebis klasifikacia

da aRiareba

xarjebis cneba buRaltruli aRricxvis saerTaSoirso standartebiT, Semdegnairadaa ganmartebuli: xarjebi aris sawarmos ekonomikuri sargeblis Semcireba saangariSgebo periodis ganmavlobaSi aqtivebis gasvlis an valdebulebebis zrdis safuZvelze, rac gamoixateba sawarmos sakuTari kapitalis SemcirebiT, romelic dakavSirebuli araa mesakuTreTaTvis kapitalis gadanawilebasTan. xarjis gawevis gareSe SeuZlebelia momavalSi raime ekonomikuri sargeblis miReba moxdes. biznesis aucilebeli xarjebi uzrunvelyofen Semosavlebis miRebas momavalSi. maSasadame, arsebobs garkveuli konfliqti xarjebis gawevis aucileblobasa da ekonomikur sargebels anu mogebas Soris, vinaidan, mogeba rogorc wesi, aris sxvaoba Semosavlebsa da xarjebs Soris. amdenad, arsebobs gardauvali xarjebi, romelic aucilebelia ama Tu im kompaniis finansuri miznebis miRwevisaTvis da xarjebi, romlebic normaluri funqcionirebis SemTxvevaSi arc unda warmoiSvas. aseTia zarali da normis zemoT danakargebi. aqedan gamomdinare, danaxarjebis marTva da kontroli xelmZRvanelobis saqmianobis erT-erTi mniSvnelovani mimarTulebaa.


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Dsaqmianobis sferoebis mixedviT, danaxarjebis klasifikacia xdeba saoperacio, arasaoperacio da gauTvaliswinebel xarjebad. saoperacio xarjebi iseTi xarjebia, romelic gaiweva kompaniis maprofilebeli saqmianobis ganxorcielebasa, marTvasa da momsaxurebaze. bankebis saoperacio xarjebs miekuTvneba: procentuli xarjebi miRebul depozitebze, aRebul sesxebze, klientebis mimdinare angariSebze, sakuTar savalo fasian qaRaldebze; sakomisio xarjebi miRebuli momsaxurebis mixedviT, sakomisioebi ucxouri valutis yidva-gayidvis mixedviT; dilingur operaciebTan dakavSirebiT warmoqmnili zarali; zarali savaluto saxsrebis gadafasebidan; zarali sainvesticio operciebidan; xarjebi faqtoringis, salizingo da sagarantio mosaxurebaze da a.S.; bankis personalisa da bankis ganviTarebis xarjebi, ZiriTadi saSualebebis remontis xarjebi, sameurneo masalebisa da inventaris SeZenis xarjebi; saeqsploatacio xarjebi; banknotebisa da monetebis beWdvis xarjebi. arasaoperacio xarjebi iseTi xarjebia, romelic gaiweva kompaniis araZiriTad, damxmare saqmianobaze. bankebSi arasaoperacio xarjebs miekuTvneba: zarali zedmeti ZiriTadi saSualebebis realizaciidan, zarali dilinguri operaciebidan, zarali sainvesicio saqmianobidan, zarali savaluto saxsrebis gadafasebidan, zarali faqtoringuli, sabrokero, sagarantio da sxva saqmianobidan gauTvaliswinebeli xarjebi iseTi xarjia, romlis winaswar dagegmva da gaTvaliswineba SeuZlebelia, rogoricaa danakargebi da jarimebi. gauTvaliswinebel xarjebs miekuTvneba zarali salaros danaklisebidan, gadaxdili jarimebi da sauravebi, zarali datacebebidan da stiqiuri SemTvevebidan. xarjebis aRiareba xdeba daricxvis principiT, rac imas niSnavs, rom mimdinare periods miekuTvneba xarji, romelmac uzrunvelyo amave periodis Semosavlebis miReba, miuxedavad imisa, gadaxdilia Tu ara uSualod fuli. sesxiT sargeblobasTan dakavSirebuli xarjebi unda aRiardes im periodis xarjebad, rodesac iqna gaweuli, miuxedavad imisa, sesxi rogor iqna gamoyenebuli.

8.4. bankebis xarjebis aRricxva

xarjebis aRiareba da aRricxva xdeba maSin, Tu maTi saimedod Sefaseba SesaZlebelia. xarjebis aRmricxveli angariSebi bankebis angariSTaA gegmaSi dajgufebulia xarjebis mimarTulebisa da valutis saxeebis mixedviT, rogoricaa:

Pprocentuli xarjebi saxelmwifo seqtoris mimdinare angariSebis mixedviT erovnul da ucxour valutaSi (8001-12);

procentuli xarjebi saxelmwifo seqtoris depozitebis mixedviT (8051-61; 8052-62);

procentuli xarjebi bankebidan moziduli saxsrebis mixedviT (8201-09, 8211-19) da ase Semdeg. xarjebis aRmricxveli buRaltruli angariSebi aqtiuri angariSebia. angariSTaA gegmaSi maTi kodebi iwyeba rvianiT an cxrianiT. maT debetSi aRiricxeba xarjis warmoqmna maTi daricxvis dros. gasawevi xarjebis


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daricxvis dros banks erTi mxriv warmoeqmneba xarji da meore mxriv – valdebuleba gadasaxdel procentebze da sxva xarjebze. Aase magaliTad:

1. gadasaxdeli procentebis daricxva gatardeba: debeti _ saprocento xarjebis Sesabamisi angariSebi krediti _ valdebuleba gadasaxdel procentebze (Sesabamisi angariSebiT)

2. daricxulia fizikuri pirebis depozitebze gasacemi saprocento xarjebi

debeti _ 8351 procentuli xarjebi fizikuri pirebis depozitebis mixedviT krediti – 4505 gadasaxdeli procentebi klientebidan moziduli saxsrebis mixedviT

3. salaroSi aRmoCenilia danaklisi debeti _ 9064 danaklisi salaroSi (roca damnaSave piri cnobili araa) krediti _ 1003 salaro

roca pasuxismgebeli piri cnobilia, maSin salaroSi aRmoCenili

danaklisi mas daewereba: debeti - 2501 debitorebi krediti – 1003 salaro 4. gadasaxdeli jarimebi

debeti – 9601 gauTvaliswinebeli xarjebi krediti – 4501 kreditorebi

gansxvavebiT aqtivebisa da valdebulebebisa, ucxour valutaSi warmoSobili xarjebi maT aRmricxvel buRaltrul angariSebSi aRiricxeba larebSi, (2611) savaluto poziciisa da kontrfasis (2601) angariSebis gamoyenebiT.

1. davuSvaT daricxulia ararezidenti bankidan, ucxour valutaSi aRebul sesxze gadasaxdeli procenti - 5000 dolari, roca gasacvleli kursia 1:1,5 a). debeti – 2611 dolaris savaluto pozicia – 5000 $

krediti – 4414 gadasaxdeli procentebi ucx. valutiT – 5000 $ b). debeti – 8215 procentuli xarjebi ucxour valutaSi - 7500 l krediti – 2601 dolaris kontrfasi – 7500 l

2. gadaricxulia ararezident bankSi saprocento gadasaxadi _5000 $ Ddebeti – 4414 gadasaxdeli Pprocenti ucx.valutaSi – 5000 $

krediti – 1062 – sakorespodento angariSi ucxour valutaSi – 5000 $

8.5. mogeba/zaralis aRricxva

kompaniis mogeba aris sxvaoba Semosavlebsa da xarjebs Soris. buRaltruli aRricxvis erT-erTi mTavari mizania sawarmos mogebis sworad dadgena. am miznis misaRwevad, aRricxvam Tavi unada mouyaros sawarmos Semosavlebsa da xarjebs da maTi dapirispirebis gziT gamoavlinos finansuri Sedegi: mogeba an zarali.

Semosavlebsa da xarjebs Soris sxvaobis dadgena Semdegi saaRricxvo procedurebis gavliT miiRweva: yoveli saxis Semosavali da


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xarji Sesabamis anagariSebze cal-calke aRiricxeba, rac wina sakiTxebSi ukve ganvixileT. Semdeg, Semosavlebi da xarjebi mogeba/zaralis angariSze unda dagrovdes, raTa maT Soris sxvaoba gamovlindes. Am mizniT, Semosavlebisa da xarjebis angariSebze naSTis saxiT araferi ar unda darCes. Semosavlebma xarjebi unda gadafaros, rac mogeb.zarali angariSze maTi TavmoyriT miiRweva. Semosavlebisa da xarjebis aRmricxvel angariSebze radgan naSTebi ar unda darCes, amitom maT droebiTi angariSebi ewodeba. periodis bolos isini mogeba/zaralis angariSiT ixurebian. mogeba/zaralis angariSi (5501) aqtiur/pasiuri angariSia. Mmas SeiZleba darCes debetis an kreditis naSTi. Semosavlebisa da xarjebis angariSebis daxurvis gziT, mogeba/zaralis angariSis debetSi Tavs iyris xarjebi, xolo kreditSi – Semosavlebi. Tu mogeba/zaralis (5501) angariSis debetis brunva gadaaWarbebs kreditis brunvas, es niSnavs rom xarjebma gadaaWarba Semosavlebs da bankis saqmianobidan miRebulia zarali. Tuki, mogeba/zaralis (5501) angariSis kreditis brunva gadaaWarbebs debetis brunvas, anu Semosavlebi gadaaWarbebs xarjebs da maSasadame, miRebulia mogeba. d Mmogeba/zaralis angariSi – 5501 k d sa-% xarji k d sa-% Semosavali k 125 000 125 000 125 000 195 000 195 000 195 000 sakomisio d sakomisio xarji k d Semosavali k

84 000 84 000 84 000 93 000 93 000 93 000 ------------ ----------- jami 209 000 jami 288 000 ---------------- --------------- naSTi: 79 000

sademonstracio magaliTze mxolod ori saxis xarji da Semosavalia warmodgenili. maT msgavsad daixureba yvela danarCeni saxis xarjisa da Semosavlis angariSebi. kerZod, xarjebis aRmricxveli angariSebis debetis jami rac iqneba, gadaitaneba mogeba/zaralis angariSis debetSi, danaxarjebis angariSebis kreditTan korespodenciiT. Axolo, Semosavlebis angariSebis kreditis jami gadaitaneba mogeba/zaralis angariSis kreditSi, Semosavlebis angariSebis debetTan korespodenciiT.

sqemaze naTlad sCans, rogor ixureba Semosavlebisa da xarjebis angariSebi mogeba/zaralis angariSiT, romlis Sedegadac Semosavlebi da xarjebi erTmaneTis pirispir aRmoCndnen da SesaZlebeli xdeba maT Soris sxvaobis dadgena.

warmodgenil magaliTze aRmoCnda, rom xarjebi sul 209000 lari da Semosavlebi 288000 laria. maT Soris sxvaoba warmoadgens mogeba/zaralis angariSis naSTs, romelic aris mogeba dabegvramde. mogebis gadasaxadis gamoqviTvis Semdeg miRebuli wminda mogeba, mogeba/zaralis (5501) angariSidan gadaitaneba gaunawilebeli mogebis (5401) angariSze. wminda mogebis ganawileba dividendebze da sxvadasxa saxis rezervebze, Camoiwereba gaunawilebeli mogebis (5401) buRaltruli


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angariSidan. Aam angariSze, wminda mogebis gamoyenebis Semdeg darCenili naSTi, rogorc `gaunawilebeli mogeba” – gadaitaneba buRaltruli balansSi, sakuTari kapitalis jgufSi. D bankis Semosavlebisa da xarjebis aRmricxveli buRaltruli angariSebis daxurvis operaciebi Semdegnairad aRiricxeba:

1. Semosavlebis aRmricxveli buRaltruli angariSebis daxurva: debeti _ bankebis yvela saxis Semosavlebisa aRmricxveli angariSebi (60,62,63,64,65,66,69,70,76 klasis) - krediti _ 5501 mogeba/zarali

(rogorc ukve aRvniSneT, yvela Semosavali da xarji aRricxulia larebSi, ucxouri valutis saxeebis miuxedavad) 2. xarjebis aRmricxveli buRaltruli angariSebis daxurva debeti _ 5501 mogeba/zarali krediti _ bankis yvela saxis xarjis aRmricxveli angariSebi

80,81,82,83,84,85,8689,90,91,92,93,94 klasebis angariSebi)

2. mogebis gadasaxadis daricxva: debeti _ 9501 mogebis mimdinare gadasaxadis xarji krediti _ 4551 gadasaxdeli mogebis gadasaxadi

3. mogebis gadasaxadis xarjis angariSis daxurva: debeti _ 5501 mogeba/zarali krediti _ 9501 mogebis mimdinare gadasaxadis xarji

4. mogeba/zaralis buRaltruli angariSis daxurva (wminda mogebis gadatana gaunawilebeli mogebis bualtrul angariSze):

debeti _ (5401) mogeba/zarali (roca sakredito naSTi aqvs) krediti _ (5401) gaunawilebeli mogeba

Tu (5501) mogeba/zaralis angariSze darCeba debetis naSTi, maSin

Sebrunebuli gatareba Sedgeba. gaunawilebeli mogebis _ (5401) angariSis debetSi aRiricxeba

gasacemi dividendebis daricxva da mogebis xarjze rezervebis Seqmna, romelsac SemdegSi ganvixilavT. kiTxvebi TviTSemowmebisaTvis:

1. romeli principiT xdeba Semosavlebisa da xarjebis aRiareba; 2. ras udris wminda mogeba da romel buRaltrul angariSze aRiricxeba

igi; 3. aRricxeT Semosavlebis aRmricxveli angariSebis daxurva; 4. aRricxeT xarjebis aRmricxveli angariSebis daxurva; 5. aRricxeT mogeba/zaralis angariSis daxurva: a).mogebis da b).zaralis

miRebis dros; 6. mogeba/zaralis angariSi ixsneba Tu ara ucxour valutaSi.


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Tavi 9. Sigasabanko operaciebis

aRricxva

Ggarda wina TavebSi ganxiluli operaciebisa, komercul bankebSi adgili aqvs sxva tipis Sigasabanko operaciebs, rogoricaa:

ZiriTadi saSualebebis moZraobasTan dakavSirebuli operaciebi;

sameurneo faseulobebis moZraobasTan dakavSirebuli operaciebi;

SromiTi danaxarjebisa da sxva saeqsploatacio xarjebis warmoqmnis operaciebi;

sagadasaxado operaciebi da sxva. ganvixiloT maTi aRricxvis sakiTxebi.

9.1. ZiriTadi saSualebebis moZraobisa da

cveTis aRricxva

ZiriTadi saSualebebi aris grZelvadiani materialuri aqtivi, romelic imyofeba sawarmos mflobelobaSi da erT welze meti xniT gamoiyeneba saqmianobis procesSi, TandaTan cvdeba da drois zegavleniT, kargavs Rirebulebas. ZiriTadi saSualebebis aRricxvis meTodikas aregulirebs bass 16 - `ZiriTadi saSualebebi”, bass 17 - ìjara”, bass 36 - àqtivebis gaufasureba”, fass 16 – ijara. ZiriTadi saSualebebi unda aRiardes aqtivad, Tu mosalodnelia, rom sawarmo momavalSi am aqtivis gamoyenebiT miiRebs ekonomikur sargebels da SesaZlebelia aqtivis Rirebulebis saimedod Sefaseba. ZiriTadi saSualebebis Sefaseba xdeba SeZenis TviTRirebulebiT. ZiriTadi saSualebebis TviTRirebuleba (igive pirvandeli Rirebuleba) aris maTi SeZenis an Seqmnis dros gadaxdili fuli an fulis ekvivalentebi an sxva saxis sazRauris realuri Rirebulebis Tanxa. realuri Rirebuleba aris fasi, romelic miRebuli an gadaxdili iqneboda aqtivis gayidvidan an valdebulebis gadacemisas, Sefasebis TariRisaTvis bazris monawileebs Soris nebayoflobiT ganxorcielebuli operaciebis dros (fass 13. Muxli 9). garda SeZenis TviTRirebulebisa, ZiriTad saSualebebs gaaCnia Sefasebis sxva saxeebi, rogoricaa: sabalanso Rirebuleba, cveTadi Rirebuleba, narCeni Rirebuleba, aRdgeniTi Rirebuleba, gamoyenebis Rirebuleba. sabalanso Rirebuleba aris Tanxa, romliTac ZiriTadi saSualebebi asaxulia balansSi. igi ganisazRvreba, ZiriTadi saSualebebis TviTRirebulebidan dagrovili cveTisa da gaufasurebis zaralis Tanxis gamoklebiT. cveTa aris ZiriTadi saSualebebis cveTadi Rirebulebis sistematuri ganawileba maTi momsaxurebis vadis ganmavlobaSi.


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cveTadi Rirebuleba aris ZiriTadi saSualebebis TviTRirebulebis Tanxa narCeni Rirebulebis gamoklebiT. cveTadi Rirebuleba unda ganawildes sistematur safuZvelze, maTi sasargeblo momsaxurebis vadis ganmavlobaSi. narCeni Rirebuleba aris SefasebiTi Tanxa, romelsac sawarmo amJamad miiRebda ZiriTadi saSualebebis gayidvidan, gayidvasTan dakavSirebuli Sefasebuli xarjebis gamoklebiT, Tu maT ukve eqnebodaT maTi sasargeblo vadis momsaxurebis vadis bolos mosalodneli asaki da mdgomareoba (bass 16, muxli 6). Ddiskusia: aRricxvis standartebSi Setanili cvlilebebiT, narCeni Rirebulebis cnebiT Secvlilia cneba `salikvidacio Rirebuleba”, rac vfiqrobT, sakiTxs abundovanebs. salikvidacio Rirebuleba aris siZvelis gamo, ZiriTadi saSualebebis eqsploataciis vadis gasvlis Semdeg mosalodneli jarTis wminda gasayidi fasi. am Tanxis gamoklebiT TviTRirebulebidan, miiReba ZiriTadi saSualebebis cveTadi Rirebuleba. magaliTad, Tu kompiuteris SeZenis TviTRirebuleba aris 1500 lari da siZvelis Sedegad eqsploataciidan gasvlis Semdeg darCenili jarTis Rirebuleba winaswari SefasebiT, mosalodnelia rom 100 lari iqneba (gayidvis xarjebis gamoklebiT), maSin, kompiuteris cveTadi Rirebuleba aris 1400 lari. Cveni azriT, narCeni Rirebuleba yovelwliurad SeiZleba gamoiTvalos, sanam aqtivi likvidirebuli ar iqneba uvargisobis gamo. swored am droisTvis darCenil Rirebulebas SeiZleba ewodos - salikvidacio Rirebuleba. amitom, `salikvidacio Rirebulebis” cneba aRricxvis standartebma, vfiqrobT kvlav unda aRiaros. Ddagrovili cveTa aris ZiriTadi saSualebebis Rirebulebis is nawili, romelic maT dakarges da gadatanilia firmis xarjebSi maTi eqcloataciaSi gasvlis dRidan, mocemul dRemde. gaufasurebis zarali aris Tanxa, romliTac ZiriTadi saSualebebis sabalanso Rirebuleba aRemateba maT aRdgeniT anu anazRaurebad Rirebulebas. anazRaurebadi anu aRdgeniTi Rirebuleba aris udidesi, ZiriTadi saSualebebis gayidvis xarjebiT Semcirebul, realur Rirebulebasa (anu wminda realuri Rirebulebasa) da maTi gamoyenebis Rirebulebas Soris. gamoyenebis Rirebuleba aris ZiriTadi saSualebebis gamoyenebidan misaRebi fuladi nakadebis mimdinare anu diskontirebuli Rirebuleba. K aRricxvis standartebis moTxovniT, kompaniebma yovelwliurad unda moaxdinon testireba ZiriTadi saSualebebis gufasurebaze. magaliTi: kompiuteruli teqnikis sabalanso Rirebuleba _ 24 000 l neto realuri Rirebuleba _ 21 500 l gamoyenebis Rirebuleba _ 23 000 l mocemul SemTxvevaSi aRdgeniTi anu anazRaurebadi Rirebuleba iqneba 23000 lari anu udidesi, neto sarealizacio fassa da gamoyenebis Rirebulebas Soris. gaufasurebis zarali = 24.000 – 23.000 = 1.000 l ZiriTadi saSualebebis TviTRirebulebaSi Seitaneba:


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maTi Sesyidvis fasi, saimporto baJisa da daubrunebadi gadasaxadebis CaTvliT, yovelgvari savaWro fasdaTmobisa da SeRavaTis gareSe;

nebismieri danaxarji, romelic pirdapir dakavSirebulia aqtivis daniSnulebis adgilamde mitanasTan da samuSao mdgomareobaSi moyvanasTan, rac aucilebelia xelmZRvanelobis mier dasaxuli amocanebis miznebisaTvis am aqtivis gamosayeneblad;

demontaJis, likvidaciis da adgilmdebareobis aRdgenis danaxarjebi Tavdapirveli SefasebiT, ris valdebulebasac sawarmo iRebs SeZenis momentSi an SemdegSi, rodesac garkveuli drois ganmavlobaSi sawarmo iyenebs aqtivs sasaqonlo-materialuri faseulobebis warmoebisagan gansxvavebuli saqmianobisaTvis. ZiriTadi saSualebebis TiTRirebuleba ar moicavs: axali simZlavreebis aTvisebis xarjebs, axali saxis produqciis an momsaxurebis aTvisebis danaxarjebs, personalis swavlebis xarjebs, administraciul da sxva saerTo zednadeb (saeqsploatacio) xarjebs. bankebSi ZiriTad saSualebebs miekuTvneba: miwa, Senoba-nagebobebi, kompiuteruli teqnika da sakomunikacio mowyobilobebi, satransporto saSualebebi, aveji da mowyobilobebi da sxva danarCeni ZiriTadi saSualebebi. ZiriTadi saSualebebis yovel erTeulze dgeba baraTi an faili kompiuterSi, romelSic mocemuli saxis aqtivi aRiricxeba eqsploataciidan gasvlamde. ZiriTadi saSualebebis aRricxvisaTvis, angariSTa gegmiT gaTvaliswinebulia 290-e jgufis angariSebi. 2901 – miwa, 2902 – Senoba-nagebobebi da a.S. (ix: danarTi). Ees angariSebi aqtiuri angariSebia. maT debetSi aRiricxeba ZiriTadi saSualebebis SeZena da maTi Rirebulebis zrda. xolo, kreditSi aRiricxeba ZiriTadi saSualebebis eqsploataciidan gasvla da maTi Rirebulebis Semcireba. aRricxva xdeba mxolod erovnul valutaSi. ZiriTadi saSualebebis SeZena SeiZleba moxdes Sesyidvis an aSenebis gziT, an usasyidlod. Sesyidva SeiZleba moxdes naRdi angariSsworebiT, an Semdgomi ganaRdebis pirobiT (kreditiT), an sxva aqtivze gacvliT. Ooperaciebi Sesabamisad aRiricxeba. SeZena xdeba miRebis aqtis safuZvelze. SeZenis operaciebis aRricxva:

1. kompiuteri Sesyidulia naRd fulze 1300 larad. debeti – (2903) kompiuteruli teqnika -1300 l krediti – (1003) salaro – 1300 l

2. aveji Sesyidulia naRd fulze 3000 dolarad, kursi 1:1,5 a). Ddebeti – (2905) aveji – 4500 l K krediti – (2601) dolaris kontrfasi – 4500 l

b). debeti – (2611) savaluto pozicia dolarSi – 3000 $ krediti – (1013) dolaris salaro – 3000 $

3. Senoba Sesyidulia Semdgomi ganaRdebis pirobiT – 1,6 mln larad debeti – (2902) Senoba - 1,6 mln l krediti – (4501) kreditorebi - 1,6 mln l


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4. ZiriTadi saSualebebis usasyidlod SeZena – 30 000 l debeti – ZiriTadi saSualebebi – 30000 l krediti – (7066) Semosavali usasyidlod miRebuliAaqtivebidan

Senobebi bankma SeiZleba aaSenos sakuTari ZalebiT, amisTvis mas unda gaaCndes mSeneblobis ganyofileba an aSeneba SeukveTos sxva samSeneblo organizacias. im SemTxvevaSi, roca banki sakuTari qvedanayofis mier axorcielebs mSeneblobis process, maSin saWiroa, bankma moaxdinos mSeneblobis danaxarjebis danawevreba maTi saxeebis mixedviT, maTze kontrolis efeqtianad ganxorcielebis mizniT. mSeneblobis danaxarjebi aRiricxeba 2911 angariSze: `daumTavrebeli kapitaluri dabandebis danaxarjebi”. Aam angariSis debetSi aRiricxeba mSeneblobis yvela xarji: debeti _ 2911 daumTavrebeli kapitaluri dabandebis danaxarjebi krediti _ 2541 samSeneblo masalebi an fuladi saxsrebis angariSebi

mSeneblobis damTavrebis Semdeg, Senobis eqsploataciaSi gadacema da aRiareba moxdeba 2911 angariSis debetis jamuri TanxiT: debeti – 2902 Senoba krediti – 2911 daumTavrebeli kapitaluri dabandebebi

banki Senobis aSenebas. specialur samSeneblo kompanias Tu SeukveTavs, maSin mSeneblobis danaxarjebs banki aRar aRricxavs, igi mxolod angariSsworebas axdens samSeneblo organizaciasTan. Ppirvel rigSi daideba xelSekruleba asaSenebeli obieqtis Sesaxeb, romelic iTvaliswinebs: obieqtis Rirebulebas, dasawyisSi gadasaricxi avansis sidides da Cabarebis vadebs. bankis buRalteriaSi ki operaciebi Semdegnairad aRiricxeba: magaliTi:

1. Aavansis gadaricxva samSeneblo kompaniisaTvis – 0,5 mln l

Ddebeti – (2503) gacemuli avansebi - 0,5 K krediti – (1052) sakorespodento angariSi – 0,5

2. samSeneblo kompaniisagan aSenebuli Senobis miReba – 3 mln lari debeti – (2902) – Senobebi _ 3 mln.l krediti – (4501) kreditorebi – 3 mln l

3. adre gadaricxuli avansis CaTvla – 0,5 mln l debeti – (4501) kreditorebi _ 0,5 mln l krediti – (2503) gacemuli avansebi _ 0,5 mln l

4. sabolood kuTvnili Tanxis gadaricxva – 2,5 mln l debeti – (4501) – kreditorebi _ 2,5 mln l krediti – (1052) sakorespodento angariSi – 2,5 mln l

rogorc ukve aRvniSneT, ZiriTadi saSualebebi TandaTan kargaven Rirebulebas. amitom, saWiro xdeba dakarguli Rirebulebis Tanxis dadgena, rac ZiriTadi saSualebebis cveTis daricxvis meTodis gamoyenebiT SeiZleba.


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cveTis wliuri Tanxis gamoTvlis ramdenime meTodi arsebobs: wrfivi, naSTis Semcirebis, welTa jamis da mwarmoeblurobis meTodebi. praqtikaSi gamoiyeneba, saqarTvelos sagadasaxado kodeqsiT damtkicebuli meTodi, romelic arsebiTad aris naSTis Semcirebis meTodi. anu, yovelwliurad daricxuli cveTa akldeba ZiriTadi saSaulebebis TviTRirebulebas, miiReba sabalanso Rirebuleba da momaval wels, am sabalanso Rirebulebidan gamoiTvleba wliuri cveTis Tanxa. amasTan, iuridiul pirebs SeuZliaT gamoiyenon daCqarebuli cveTis meTodi, rac niSnavs gaormagebuli ganakveTis gamoyenebas, vidre kodeqsiTaa dadgenili. agreTve, sagadasaxado kodeqsi uflebas aZlevs kompaniebs, gamoiyenon ZiriTadi saSualebebis mTliani RirebulebiT Camoweris meTodi, romelsac xuTi wlis ganmavlobaSi veRar Secvlian. cveTis Tanxa gamoiTvleba ZiriTadi saSualebebis calkeuli jgufebis mixedviT, jgufis sabalanso Rirebulebidan, kodeqsiT dadgenili saprocento ganakveTebis Sesabamisad. aqve SevniSnavT, rom saqarTvelos sagadasaxado kodeqsSi gamoyenebulia gamonaTqvami: `jgufis RirebulebiTi balansi~, rac sxva qveynebis kodeqsidan gadmotanili arasruli Targmanis Sedegia. qarTulad unda iTqvas: `jgufis sabalanso Rirebuleba~. saqarTvelos sagadasaxado kodeqsiT, ZiriTadi saSualebebis xuTi jgufia gamoyofili, romelTa mixedviT dadgenilia cveTis saprocento ganakveTebi 5%-dan 20%-mde farglebSi. cveTis aRricxvisaTvis gamoiyeneba cveTis xarjis (93-e klasis) angariSebi da dagrovili cveTis (49-e klasis) angariSebi. cveTis xarjis aRmricxveli angariSebi aqtiuri angariSebia. maT debetSi aRiricxeba wliuri cveTis Tanxebi da yovelwliurad ixureba mogeba/zaralis angariSiT. dagrovili cveTis aRmricxveli angariSebi pasiuri angariSebia. maT kreditSi aRiricxeba yovelwliurad daricxuli cveTis Tanxebi, mzardi jamiT da grovdeba manam, sanam mocemuli saxis ZiriTadi saSualebebi eqsploataciidan ar gavlen. Ddagrovili cveTis angariSebi ixureba ZiriTadi saSualebebis eqsploataciidan gasvlis dros. cveTis daricxvis operaciebi Semdegnairad aRiricxeba: debeti – (9302 – 06) cveTis xarjis angariSebi krediti – (4902 – 06) dagrovili cveTis angariSebi.

cveTis xarjebis aRmricxveli angariSebis daxurva: debeti – (5501) mogeba/zarali krediti – cveTis xarjis aRmricxveli angariSebi

eqsploataciidan gasuli ZiriTadi saSualebebis cveTis Camowera: debeti – dagrovili cveTis angariSebi krediti – ZiriTadi saSualebebi

Tu eqsploataciidan gasuli ZiriTadi saSualebebi srulad amortizirebuli araa, maSin sxvaoba Camoiwereba (9061) angariSze `zarali ZiriTadi saSualebebis gasvlisgan da gadafasebisgan”. ZiriTadi saSualebebi eqsploataciidan ra mizeziTac ar unda gavidnen, pirvel rigSi unda moxdes maTi sabalanso Rirebulebis da dagrovili


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cveTis Tanxis Camowera Sesabamisi angariSebidan. Tu iarsebebs sxvaoba maT Soris, igi aRiricxeba materialuri faseulobebis an zaralis angariSze. magaliTi: Camowerilia daZvelebuli, uvargisi kompiuterebi, romelTa TviTRirebulebaa (igive pirvandeli Rirebuleba) 32.000 lari, dagrovili cveTa 28.000 lari da miRebuli jarTi wminda gasayidi fasiT 3.000 larisaa. Sedgeba Semdegi buRaltruli gatareba: debeti – (4903) kompiuteruli teqnikis dagrovili cveTa – 28.000 l debeti – (2541) sameurneo masalebi – 3.000 debeti – (9061) zarali ZiriTadi saSualebebis gasvlidan – 1.000 l (32000 – 28000 – 3000) krediti – 2903 kompiuteruli teqnika – 32.000 l

zedmeti da arasaWiro ZiriTadi saSualebebis gayidvis SemTxvevaSi, gamoiyeneba angariSi (7061) - `Semosavlebi ZiriTadi saSualebebis gasvlidan da gadafasebidan”. aRricxvis standartebiT, is ZiriTadi saSualebebi, romelTa gayidvasac sawarmo mimdinare periodSi apirebs, gadatanili unda iqnes sasaqonlo-materialuri faseulobebis jgufSi, `rogorc gasayidad gamiznuli aqtivebi”. magaliTi: gayidulia zedmeti avtomanqana 4000 larad, romlis SeZenis TviTRirebuleba (pirvandeli Rirebuleba) aris 4500 lari, dagrovili cveTa 2000 lari. debeti – (1003) fuladi saxsrebi –4000 l debeti – (4904) avtomanqanebis dagrovili cveTa _ 2000 l krediti – (2904) satransporto saSualebebi – 4.500 l krediti – (7061) Semosavali ZiriTadi saSualebebis gasvlidan (4000+2000-4500) = 1.500 l

Tuki ZiriTadi saSualebebis aRricxvis kompiuterul programaSi msgavsi rTuli buRaltruli gatarebebi miRebuli ar aris, maSin igi ramdenime martiv buRaltrul muxlad unda daiSalos. yvela gatareba daukavSirdeba angariSs: (7061) – Semosavlebi ZiriTadi saSualebebis gasvlidan. ZiriTadi saSualebebis esa Tu is erTeuli, romlis realuri Rirebulebis gansazRvra SesaZlebelia saimedod, aRricxvis standartebis moTxovniT, unda aisaxos gadafasebuli TanxiT, romelic gadafasebis momentisaTvis arsebuli realuri Rirebulebis tolia, dagrovili cveTisa da dagrovili gaufasurebis zaralis Tanxebis gamoklebiT. gadafaseba regularulad unda tardebodes imisaTvis, rom aqtivis sabalanso Rirebuleba arsebiTad ar gansxvavdebodes misi realuri Rirebulebisagan, saangariSgebo periodis bolos. Senoba-nagebobebisa da miwis realuri Rirebuleba, Cveulebriv, ganisazRvreba bazarze dafuZnebul SefasebiT mosazrebaze dayrdnobiT, romelsac, Cveulebriv, profesionali kvalificiuri Semfasebeli


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asrulebs. aseve, Mmanqana-danadgarebis realuri Rirebuleba, Cveulebriv, Sefasebis gziT miRebul, maT sabazro Rirebulebas warmoadgens (bass 16. Mmuxli 32). rodesac gaurkvevelia sabazro fasi (radgan aqtivi specifikuri xasiaTisaa da iSviaTad iyideba), maSin, realuri Rirebuleba ganisazRvreba Semosavlis meTodiT an Canacvlebis RirebulebiT, cveTis gaTvaliswinebiT. zogierTi aqtivisaTvis, romelTa realuri Rirebuleba swraf da mniSvnelovan cvlilebebs ganicdis, aucilebelia yovelwliuri gadafaseba. xolo, SedarebiT stabiluri fasebis mqone aqtivisaTvis, sakmarisia gadafasebis Catareba sam-xuT weliwadSi erTxel. ZiriTadi saSualebebis gadafasebis dros, xdeba dagrovili cveTis proporciuli gadafaseba ise, rom gadafasebis Semdeg aqtivis sabalanso Rirebuleba udrides mis gadafasebul Rirebulebas. ZiriTadi saSualebebis gadafasebis dros maTi Rirebulebis zrdis SemTxvevaSi, warmoiqmneba gadafasebis rezervi, saidanac Camoiwereba momavali gadafasebis dros warmoqmnili Rirebulebis Semcireba. magaliTi: davuSvaT, Senobis Tavdapirveli aRiarebuli Rirebulebaa 100.000 lari, dagrovili cveTa 20.000 laria. gadafasebis Sedegad moxda sabalanso Rirebulebis zrda 10-%iT. maSin: Senobis sabalanso Rirebuleba = 80.000 * 1,1 = 88.000 l Senobis dagrovili cveTaA = 20.000 * 1,1 = 22.000 l Senobis aRiarebeli Rirebuleba (istoriuli Rirebuleba) = 110.000 l Sedgeba Semdegi buRaltruli muxli: debeti – (2902) Senoba _ 10.000 l krediti – (4902) Senobis dagrovili cveTa _ 2.000 l K krediti – (5904) ZiriTadi saSualebebis gadafasebis rezervi _ 8000 l–

Senobis Semdegi gadafasebis dros Tu moxda misi Rirebulebis Semcireba, igi gadafasebis rezervidan Camoiwereba. rezervis ukmarisobis SemTxvevaSi, sxvaoba zaralad aRiardeba.

9.2. sameurneo faseulobebis aRricxva

bankebis sameurneo faseulobebs miekuTvneba iseTi materialuri aqtivebi, romlebic ar Seitaneba ZiriTadi saSualebebis jgufSi, magram SeiZleba iyos bankis mflobelobaSi maTi raime mizniT gamoyenebisaTvis an gasayidad. bankSi sameurneo faseulobebs miekuTvneba oqro, Zvirfasi liTonebi, xelovnebis nawarmoebebi, sakoleqcio sagnebi da sxvadasxva sameurneo masalebi. Ooqro SeiZleba iyos saerTaSoriso standartebis Sesabamisi da SedarebiT dabali xarisxis mqone. Mmisi klasificireba xdeba erovnuli bankis mier, saerTaSoriso savaluto fondis rekomendaciebis safuZvelze gansazRvruli wesebiT. Bbankis aqtivebSi aRiardeba is oqro, romelic Sesyidulia an nasesxebia bankis mier. misi aRiareba xdeba garigebis dadebis dRes


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arsebuli fasiT, miuxedavad gadaxdis vadisa. Ooqros gadafaseba xdeba sistematurad, londonis birJaze gamoyenebuli kotirebis safuZvelze, sadac nixrebi mocemulia aSS dolariT an inglisuri girvanqa sterlingiT. Bbankis sakuTrebaSi arsebuli oqros aRricxvisaTvis gamoiyeneba angariSebi: (1101) - `saerTaSoriso standartebis Sesabamisi oqro” da (1102) - `saerTaSoriso standartebis Seusabamo oqro”. Ees angariSebi aqtiuri angariSebia da im SemTxvevaSi, Tu aRricxva ar warmoebs dolarSi an inglisuri girvanqa sterlingiT, maSin gamoiyeneba kros-kursebi qarTuli laris mimarT. am angariSebze ar aRiricxeba is oqros saiuveliro nakeTobebi da oqros monetebi, romlebic ar warmoadgenen kanonieri gadaxdis saSualebas. isini aRiricxeba angariSze: (2521) - `Zvirfasi liTonebi, xelovnebis nawarmoebebi da sakoleqcio sagnebi”. Ooqros Sesyidva an sesxeba aRiricxeba: debeti – (1101) an (1102) oqro krediti – (1052) an (1062) sakorespodento angariSebi (sesxebis SemTxvevaSi –kreditorebis angariSi)

Ooqros gadafaseba, roca xdeba Rirebulebis zrda: debeti – (1101) an (1102) oqro krediti – (5901) oqros gadafasebis rezervi

O oqros Camofaseba: D debeti _ (5901) oqros gadafasebis rezervi (rezervis sididis farglebSi) debeti _ (9063) zarali Zvirfasi liTonebis gadafasebidan (Camofasebuli Tanxis nameti gadafasebis rezervis sidideze) krediti _ (1101) an (1102) oqro

oqros gayidava mogebiT: debeti – (1003) an (1052) fuladi saxsrebi debeti – (5901) oqros gadafasebis rezervi krediti – (1101) an (1102) oqro krediti – (7063) Semosavlebi Zvirfasi liTonebis gasvlidan

oqros gayidva zaraliT: debeti _ (1003) an (1052) fuladi saxsrebi debeti _ (5901) oqros gadafasebis rezervi debeti _ (9063) zarali Zvirfasi liTonebis gadafasebidan da gasvlidan krediti _ (1101) an (1102) oqro

Zvirfasi liTonebi, xelovnebis nawarmoebebi da sakoleqcio sagnebi aRiricxeba (2521) angariSze (oqros garda). igi ar gamoiyeneba giravnobis qveS miRebuli Zvirfaseulobis aRsaricxavad. aseTi faseulobebi aRiricxeba balansgareSe angariSze – (0205) - `giravnobis uzrunvelyofis saxiT miRebuli aqtivebi”, teqnikuri angariSis gamoyenebiT. bankis sameurneo masalebi ar gamoiyeneba sabanko saqmianobaSi, aramed specifikuri daniSnulebis an gayidvisaTvis (mSeneblobis an remontisaTvis). maT aRsaricxavad gamoiyeneba aqtiuri angariSi (2541) -


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`sameurneo masalebis maragi”. mis debetSi aRiricxeba am masalebis SeZena, kreditSi ki Camoiwereba gamosayeneblad gacemuli masalebi. Mmasalebis SeZenis xarjebi aRiricxeba angariSze (9431) – sameureno masalebisa da inventaris SeZenis xarjebi.Bbankebi cdiloben ar dauSvan aseTi masalebis arasaWiro raodenobiT maragSi arseboba. Mmasalebis gamoyeneba aRiardeba mSeneblobis an remontis xarjad. sameureno masalebis gadafasebis dros Camofasebis Sedegi aRiardeba zaralad (9062) angariSze - `zarali sameurneo masalebis gadafasebidan da gasvlidan”. aseve, cal-calke angariSebze aRiricxeba sameurneo masalebis SeZenis xarjebi (9431), sabanko baraTebis damzadebis xarjebi (9432), blankebis SeZenisa da damzadebis xarjebi (9433) da fulis SefuTvis xarjebi (9434). xarjebis aRmricxveli yvela aq motanili angariSi wlis bolos mogeba/zaralis (5501) angariSiT ixureba.

9.3. bankis ganviTarebisa da personalis

xarjebis aRricxva

bankebi agreTve ewevian sxvadasxa Siga sabanko xarjebs personalTan dakavSirebiT, bankis ganviTarebasTan dakavSirebiT da saqmianobasTan dakavSirebul saeqsploatacio xarjebs. personalis xarjebs miekuTvneba TanamSromelTa xelfasis xarjebi, premirebis xarjebi da sapensio xarjebi. Bbankis ganviTarebis xarjebs miekuTvneba reklamis xarjebi, warmomadgenlobiTi xarjebi, mivlinebis, kadrebis mozidvis, gadamzadebisa da kvalifikaciis amaRlebis da TanamSromelTa spectansacmlis xarjebi. saeqsploatacio xarjebs warmoadgens komunaluri momsaxurebis xarjebi, qonebis dazRvevis, Jurnal-gazeTebisa da sxva periodul gamocemebze gaweuli xarjebi, safosto-satelegrafo, sakancelario da transportis Senaxvis xarjebi. Aam xarjebis aRiareba xdeba daricxvis principiT. Bbankebis buRaltruli aRricxvis angariSTa gegmiT gamoyofilia angariSebi danaxarjebis saxeebis mixedviT cal-calke. esenia 92-e da 94-e klasis angariSebi. xarjebis aRiareba (daricxva) xdeba maT debetSi. xolo kreditSi Camoiwereba da daewereba mogeba/zaralis (5501) angariSs. ZiriTadi sameurneo tipis operaciebi Semdegnairad aRiricxeba: 1. daricxulia TanamSromelTa xelfasi - 50.000 lari debeti – (9201) bankis TanamSromelTa xelfasis xarji _ 50.000 l krediti – (4501) kreditorebi _ 50.000 l

(aRsaniSnavia is faqti, rom gasacem xelfasze TanamSromlebTan valdebulebis angariSi, bankebis angariSTaA gegmiT calke gamoyofili araa. mas buRalteri gaxsnis kreditorebis angariSebis jgufSi) 2. dakavebulia saSemosavlo gadasaxadi – 10.000 lari debeti – (4501) kreditorebi _ 10.000 l krediti – (4553) gadasaxdeli saSemosavlo gadasaxadi _ 10.000 l


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3. gasacemi xelfasis Caricxva TanamSromelTaA pirad angariSebze: debeti – (4501) kreditorebi _ 40.000 l krediti – (4506) TanamSromelTa mimdinare angariSebi _ 40000 l

4. xelfasis aReba TanamSromelTaA mier: debeti – (4506) TanamSromelTa mimdinare angariSebi krediti - (1003) salaro an (1004) fuladi saxsrebi bankomatebSi

im SemTxvevaSi, Tu banki axorcielebs saxsrebis dagrovebas momavali socialuri xarjebisaTvis, maSin, rezervis Sesaqmnelad yovel saanagariSgebo periodSi dadebetdeba xarjebis angariSebi (9201-9209) da dakreditdeba droebiTi davalianebebis angariSebi: (4001) - `rezervebi mosamsaxureTa momavali gasacemlebisaTvis da (4002) - sapensio fondi. bankis personalis xarjebisa da saeqsploatacio xarjebis aRmricxveli angariSebi mxolos erovnul valutaSi ixsneba. bankis ganviTarebis xarjebis angariSebi ki SeiZleba ucxour valutaSic gaixsnas, oRond, rogorc wesi, erovnul valutaSi gadaiyvaneba, risTvisac, savaluto poziciis angariSebi gamoiyeneba. bankis ganviTarebisa da personalis xarjebis aRmricxveli angariSebi, periodis bolos, Cveulebriv mogeba/zaralis angariSiT ixureba.

9.4. mogebis gadasaxadis aRricxva

saqarTvelos sagadasaxado kodeqsis moTxovniT, yvela iuridiuli piris mogeba ibegreba 15% - ani ganakveTiT. mogeba aris kompaniis saboloo finansuri Sedegi, romelic aris sxvaoba erTobliv Semosavlebsa da xarjebs Soris, roca Semosavlebi da xarjebi aRiarebulia daricxvis principiT. mogebis gadasaxadis aRricxvis meTodikas aregulirebs bass 12 -~mogebidan gadasaxadebi~ da saqarTvelos sagadasaxado kodeqsi. TviT aRricxvis saerTaSoriso standartebiT aRiarebulia, rom ~buRaltruli aRricxvis saerTaSoriso standartebi ar dgas qveynis kanonmdeblobaze maRla~. mogebis gadasaxadis gaangariSeba xdeba wliuri dasabegri mogebidan, romelic wlis bolosTvis xdeba cnobili. amitom, wlis ganmavlobaSi mogebis gadasaxadis gadaxda xdeba weliwadSi samjer, wina wlis faqtiuri mogebidan. gadaxdis grafiks adgens saqarTvelos finansTa saministro. ase magaliTa: 15 maisamde _ wina wlis mogebis 25%; 15 ivlisamde _ 25% da 15 seqtmebramde – 25%, 15 dekembramde – 25%. saangariSgebo (mimdinare) wlis bolos, roca mogebis faqtiuri moculoba ukve cnobilia, moxdeba Sedareba da Tu damatebiTi gadaxda gaxdeba saWiro, maSin, komerciuli banki damatebiT gadaricxavs mas biujetSi. xolo, Tu wlis ganmavlobaSi, winaswar gadaxdili mogebis gadasaxadis Tanxa ufro meti aRmoCnda bankidan gadaricxuli, vidre savaldebulo iyo, maSin biujeti ukan ubrunebs mas kompanias, an CauTvlis momavali wlis gadasaxadSi. wlis ganmavlobaSi gadaxdili mogebis gadasaxadis aRsaricxavad gamoiyeneba angariSi (2551) - `mimdinare (anu gadaxdili) mogebis gadasaxadi~. igi aqtiuri angariSia. debetSi grovdeba wlis ganmavlobaSi avansad anu winaswar gadaricxuli mogebis gadasaxadis Tanxebi. wlis


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bolos ki ixureba biujetTan mogebis gadasaxadis valdebulebis – (4551) _ angariSiT. magaliTi: wlis ganmavlobaSi komerciuli bankis mier gadaricxulia mogebis gadasaxadi 5000 lari. wlis bolos mogebis gadasaxadis realuri sidide aRmoCnda 5200 lari. adgili eqneba Semdeg buRaltrul muxlebs:

1. wlis ganmavlobaSi mogebis gadasaxadis avansad gadaricxva debeti – (2551) mogebis mimdinare gadasaxadi – 5000 l krediti – 1052 – sakorespodento angariSi – 5000 l

2. wlis bolos, realurad gadasaxdeli mogebis gadasaxadis daricxva – 5200 l

debeti – (9501) – mogebis gadasaxadis xarji – 5200 l krediti – (4551) – gadasaxdeli mogebis gadasaxadi – 5200 l

3. wlis ganmavlobaSi gadaxdili mogebis gadasaxadis gamoqviTva (CaTvla) – 5000 l

debeti – (4551) gadasaxdeli mogebis gadasaxadi – 5000 l krediti – (2551) mogebis mimdinare gadasaxadi – 5000 l

4. bolos moxdeba saboloo angariSsworeba biujetTan, damatebiT gadaricxvaze – 200 l

debeti _ (4551) valdebuleba mogebis gadasaxadze –_200 l krediti _ (1051) sakorespodento angariSi _ 200 l

mogebis gadasaxadiT dabegvris obieqtia dasabegri mogeba, romelic ganisazRvreba sxvaobiT, saqarTvelos sagadasaxado kodeqsiT aRiarebul Semosavlebsa da xarjebs Soris. rogorc cnobilia, finansuri angariSgebis saerTaSoriso standartebis moTxovniT, yvela iuridiuli piri valdebulia moamzados da gamoaqveynos wliuri finansuri angariSgeba, romelSic, dasabegri mogebis sidide gamoTvlilia imave standartebis moTxovnebis safuZvelze. sagadasaxado kodeqsis moTxovnebi ki yvela xarjix gamoqviTvis uflebas ar iZleva, dadgenilia zogierTi SezRudvebi. aqedan gamomdinare, warmoiSveba sxvaoba saaRricxvo da sagadasaxado mogebas Soris. saaRicxvo mogeba aris sxvaoba aRricxvis standartebiT aRiarebul Semosavlebsa da xarjebs Soris, saangariSgebo periodis mogebis gadasaxadis xarjis gamoqviTamde. mogebis gadasaxadis xarji aris saangariSgebo periodis mimdinare da gadavadebuli gadasaxadebis mTliani Tanxa. (rac igive iqneba, rac dasabegri mogebis 15%). sagadasaxado mogeba aris sxvaoba sagadasaxado kanonmdeblobiT dadgenili maregulirebeli normebiT aRiarebul sagadasaxado Semosavlebsa da sagadasaxado xarjebs Soris. saaRricxvo da sagadasaxado mogebis maCveneblebi, rogorc ukve aRvniSneT, xSirad gansxvavdeba erTmaneTisagn, rac droebiT sxvaobebs


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warmoSobs. amasTan, droebiTi sxvaoba SeiZleba iyos dasabegri an gamosaqviTi. dasabegri droebiTi sxvaobebi ki warmoSoben an gadavadebul sagadasaxado aqtivs, an gadavadebul sagadasaxado valdebulebas. gadavadebuli sagadasaxado valdebuleba warmoiSoba maSin, roca saaRricxvo mogeba metia sagadasaxado mogebaze. gadavadebuli sagadasaxado aqtivi warmoiSoba maSin, roca saaRricxvo mogeba naklebia sagadasaxado mogebaze. mogebis gadasaxadis operaciebis aRsaricxavad Semdegi angariSebi gamoiyebeba: 2551 – mimdinare mogebis gadasaxadi, romelic gamoiyeneba wlis ganmavlobaSi biujetSi winaswar gadaricxuli Tanxebis aRsaricxavad; 2711 – gadavadebuli sagadasaxado aqtivi, igi aqtiuri angariSia. mis debetSi aRiricxeba sxvaoba, roca sagadasaxado gadasaxadi metia saaRricxvo gadasaxadze; 4551 – gadasaxdeli mogebis gadasaxadi. igi valdebulebas aRricxavs da amdenad, pasiuri angariSia. mis kreditSi aRiricxeba wlis bolos gansazRvruli sagadasaxado mogebidan, biujetSi realurad gadasaricxi mogebis gadasaxadis Tanxa; 4711 _ gadavadebuli sagadasaxado valdebuleba. igi pasiuri angariSia da mis kreditSi aRiricxeba sxvaobis Tanxa, roca sagadasaxado gadasaxadi naklebia saaRricxvo gadasaxadze; 9501 – mogebis mimdinare gadasaxadis xarji. igi aqtiuri angariSia da mis debetSi aRiricxeba, wlis bolos gamovlenili saaRricxvo mogebidan gamoTvlili mogebis gadasaxadis Tanxa. sailustarcio magaliTi: komerciuli bankis saangariSgebo wlis bolosaTvis, davuSvaT, saaRricxvo mogebidan gadasaxadma _ 5400 lari da sagadasaxado mogebidan gadasaxadma ki – 5200 lari Seadgina. Sedgeba Semdegi buRaltruli muxli: debeti – (9501) mogebis mimdinare gadasaxadis xarji – 5400 l krediti – (4551) valdebuleba mogebis gadasaxadze – 5200 l krediti – (4711) gadavadebuli sagadasaxado valdebuleba – 200

igive rTuli buRaltruli muxli, SeiZleba ori martivi muxliT Caiweros: a). debeti – (9501) mogebis gadasaxadis xarji – 5200 l krediti – (4551) – gadasaxdeli mogebis gadasaxadi – 5200 l b). debeti – (9501) mogebis gadasaxadis xarji – 200 l krediti – (4711) gadavadebuli sagadasaxado valdebuleba_ 200 l

davuSvaT, momdevno wels, saaRicxvo gadasaxadi kvlav 5400 laria. xolo, sagadasaxado mogebidan gadasaxadi 5500 lari aRmoCnda. adgili eqneba Semdeg buRaltrul gatarebebs: 1. debeti _ (9501) mogebis gadasaxadis xarji – 5400 l debeti _ (2711) gadavadebuli sagadasaxado aqtivi – 100 l krediti _ (4551) gadasaxdeli mogebis gadasaxadi – 5500 l


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imavdroulad, vinaidan wina wlis mixedviT, arsebobda naSTi gadavadebuli sagadasaxado valdebulebis angariSze, moxdeba Semdegi gatareba: debeti – (4711) gadavadebuli sagadasaxado valdebuleba _ 100 l krediti – (2711) gadavadebuli sagadasaxado aqtivi – 100 l

amis msgavsad gagrZeldeba buRaltruli gatarebebi momaval wlebSi. amdenad, angariSebi (2711) da (4711) erTmaneTs aregulireben. maTi naSTi buRaltrul balansSi aisaxeba. SevniSnavT, rom 2017 wlis pirveli ianvridan mogebis gadasaxadis kanonmdebloba SesaZloa Seicvalos, magram, jer-jerobiT igive regulaciebi moqmedebs.


1. ra aris ZiriTadi saSualebebis cveTadi Rirebuleba; 2. ra udris ZiriTadi saSualebebis gaufasurebis zarali; 3. ra aris ZiriTadi saSualebebis salikvidacio anu anazRaurebadi

Rirebuleba; 4. aRricxeT oqros gadafaseba fasmatebis dros; 5. aRricxeT giravnobis qveS Zvirfasi faseulobebis miReba.

L


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Tavi 10. sakuTari kapitalis

aRricxva

kompaniebis da maT Soris, komerciuli bankebis aqtivebis dafinansebis mniSvnelovani wyaroa sakuTari kapitali. Mmocemul TavSi ganxilulia Semdegi sakiTxebi:

sakuTari kapitalis struqtura komerciul bankebSi

saaqcio kapitalis formirebis aRricxva

sakuTari aqciebis ukan gamosyidvis operaciebis aRricxva

mogebis xarjze Seqmnili rezervebis aRricxva

gasacemi dividendebis aRricxva

Semosavali erT aqciaze

10.1. sakuTari kapitalis struqtura komerciul

bankebSi

sakuTari kapitali aris aqtivebis is nawili, romelic rCeba valdebulebebis dafarvis Semdeg (fass 1, muxli 49). Kkomerciuli bankebis saqmianoba xorcieldeba saaqcio sazogadoebis samarTlebrivi formiT, rac gansazRvrax maTi sakuTari kapitalis struqturas. balansSi sakuTari kapitali dayofilia qvejgufebad: saaqcio kapitali, saemisio kapitali, mogebis xarjze Seqmnili rezervebi, gadafasebis rezervi da gaunawilebeli mogeba (ix. sqema 10.1.1.). aseTi klasifikacia sasargebloa wilobrivi instrumentebis marTvisa da ekonomikuri gadawyvetilebebis misaRebad.

Kkomerciuli bankis sakuTari kapitali

investirebuli reinvestirebuli saaqcio kapitali

saemisio kapitali mogeba rezervebi

sqema 10.1.1. sakuTari kapitalis struqtura

buRaltrul balansSi asaxuli sakuTari kapitalis sidide damokidebulia aqtivebisa da valdebulebebis Sefasebaze. rogorc wesi,


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sakuTari kapitalis jamuri sidide SeiZleba mxolod SemTxveviT daemTxves kompaniis mier gamoSvebuli aqciebis sabazro Rirebulebis mTlian Tanxas an im Tanxas, romelic SeiZleba miRebul iqnas kompaniis wminda aqtivebis gayidvis Sedegad. saaqcio kapitali axasiaTebs aqcionerebis wils saaqcio sazogadoebaSi. finansuri angariSgebisa da buRaltruli aRricxvis saerTaSoriso standartebi mas wilobriv instruments uwodebs. wilobrivi insrumenti aris nebismieri xelSekruleba, romelic adasturebs sawarmos aqtivebSi yvela misi valdebulebis gamoqviTvis Semdeg darCenili wilis sakuTrebis uflebas (bass 32, muxli 11). Cveni azriT, wilobrivi instrumenti aris xelSekruleba, romelic adasturebs sawarmos aqtivebSi mesakuTreTa wilis uflebas. magram, Tu vityviT imas, rom wilobrivi instrumenti aris aqtivebs minus valdebulebebi, maSin saubaria mTlianad sakuTar kapitalze, romelSic saaqcio kapitalis garda Sedis mogebis xarjze Seqmnili rezervebi, grZelvadiani aqtivebis gadafasebis rezervi da gaunawilebeli mogeba, romelTagan arcerTi ar CaiTvleba aqtivebSi wilis mopovebis uflebis xelSekrulebad. wilobrivi instrumentis Sefaseba xdeba realuri RirebulebiT. saaqcio kapitali organizaciaSi warmoiqmneba aqciebis gamoSvebis gziT. SeiZleba gamoSvebuli iqnes privilegirebuli an Cveulebrivi aqciebi. privilegirebuli aqciis mflobels ara aqvs xmis ufleba kompaniaSi, magram aqvs dividendis garantirebuli ucvleli saprocento ganakveTi. Cveulebrivi aqciis mflobelebi monawileoben kompaniis saqmianobaSi da aqvT xmis ufleba, magram ara aqvT dividendis winaswar dadgenili ganakveTi. aqcia SeiZleba iyos dabrunebadi an daubrunebadi. dabrunebadi aqcia aris iseTi finansuri instrumenti, romelic mflobels uflebas aniWebs emitents ukan daubrunos instrumenti fulad saxsrebze an sxva finansur aqtivze gacvlis gziT. Aan avtomaturad ubrundeba emitents ama Tu im gaurkveveli movlenis moxdenisas momavalSi, an instrumentis mflobelis sikvdilis an pensiaSi gasvlis dros. aqciis dabrunebis pirobebi ganisazRvreba bankis mier aqciebis gamoSvebis dros. aqciebis ukan gamosyidvis pirobebi gaTvaliswinebulia xelSekrulebaSi, romelic cxaddeba aqciebis gamoSvebis dros. finansuri instrumenti aris nebismieri xelSekruleba, romelic warmoSobs rogorc erTi sawarmos finansur aqtivs, aseve meore sawarmos finansur valdebulebas an wilobriv instruments. (bass 32, muxli 11). finansuri valdebuleba maSin klasificirdeba wilobriv instrumentad, Tu mis mflobels uflebas aniWebs bankis likvidaciis SemTxvevaSi miiRos misi wminda aqtivebis proporciuli wili. am SemTxvevaSi proporciuli wili ganisazRvreba bankis wminda aqtivebis dayofiT toli sididis erTeulebad likvidaciis dros da am Tanxis gamravlebiT aqcioneris kuTvnili aqciebis erTeulebis raodenobaze. finansuri instrumentebi moicavs rogorc pirvelad finansur instruments magaliTad debitorul da kreditorul davalianebebs da wilobriv fasian qaRaldebs, aseve, warmoebul finansur instrumentebs, rogoricaa finansuri ofcioni, fiuCersebi da forvardebi, saprocento ganakveTiani svopebi da savaluto svopebi.


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Oofcioni aris garkveuli SeRavaTiT, sabazroze dabal fasSi gamoSvebuli aqciebi TanamSromlebisaTvis. Oofcionis gamyidveli Tavis Tavze winaswar iRebs valdebulebas, uari Tqvas potenciur momaval ekonomikur sargebelze an ganicados momavali potenciuri zarali aqciebis realuri Rirebulebis cvlilebebTan dakavSirebiT. Aamrigad, ofcioni aris ofcionis mflobelis ufleba, aqtivebi gacvalos potenciurad xelsayreli pirobebiT da gamyidvelis valdebuleba – aqtivebi gacvalos potenciurad araxelsayreli pirobebiT. ofcioni SeiZleba iyos: fuT-ofcioni – saxelSekrulebo ufleba da qol-ofcioni - saxelSekrulebo valdebuleba. warmoebuli finansuri instrumentis magaliTia agreTve forvarduli kontraqti eqvsTviani dafarvis vadiT, romlis mixedviT myidveli valdebulebas iRebs vTqvaT, gasces 2000 laris fuladi saxsrebi 2000 nominaluri Rirebulebis fiqsirebul ganakveTiani saxelmwifo obligaciis sanacvlod, xolo gamyidveli valdebulebas iRebs gasces 2000 laris nominaluri Rirebulebis mqone obligaciebi 2000 laris fuladi saxsrebis sanacvlod eqvsi Tvis ganmavlobaSi. Aamdenad, orive mxares aqvs saxelSekrulebo ufleba da valdebuleba. Tu obligaciis sabazro fasebi Seicvleba, Sesabamisad aisaxeba myidvelisa da gamyidvelis operaciebSi. amrigad, es saxelSekrulebo uflebebi da valdebulebebi warmoqmnis finansur valdebulebebsa da finansur aqtivebs ofcionebis msgavsad. GmniSvnelovani gansxvaveba forvardul kontraqtsa da ofcionis kontraqts Soris is aris, rom forvarduli kontraqtis dros orive mxares valdebulebis Sesruleba evaleba SeTanxmebul droSi. maSin, rodesac ofcionis kontraqtis dros Sedegs mxolod da mxolod maSin eqneba adgili, rodesac ofcionis mflobeli gadawyvets mis ganxorcielebas.

10.2. saaqcio kapitalis aRricxva

saaqcio kapitalis aRricxvis mizniT, saqarTvelos sabanko dawesebulebebis angariSTaA gegmiT gaTvaliswinebulia mexuTe ganayofis 50-e da 51 –e klasis buRaltruli angariSebi (ix. danarTi). kerZod: 5001 _ saqarTvelos erovnuli bankis sawesdebo kapitali; 5002 – kapitali Cveulebriv aqciebSi 5003 _ ukan gamosyiduli sakuTari Cveulebrivi aqciebi 5004 _ kapitali privilegirebul aqciebSi 5005 _ ukan gamosyiduli sakuTari privilegirebuli aqciebi saemisio kapitalis angariSebi: 5102 _ Cveulebrivi aqciebis emisiiT miRebuli damatebiTi saxsrebi 5104 _ privilegirebuli aqciebis emisiiT miRebuli damatebiTi saxsrebi CamoTvlili angariSebi, garda ukan gamosyiduli aqciebis aRmricxveli angariSebisa, pasiuri angariSebia. maT kreditSi kapitalis zrda da debetSi kapitalis Semcireba aRiricxeba. kerZod, kreditSi aRiricxeba saaqcio kapitalis formireba anu warmoqmna aqcionerebis mier aqciebis Sesyidvis dros. mxolod saaqcio kapitalis (5002 da 5004)


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angariSebis kreditSi aRiarebuli Tanxebi warmoadgenen aqcionerTa mier ganaRdebuli aqciebis moculobas da wilobriv uflebas, moiTxovon dividendi bankis mogebidan. ukan gamosyiduli sakuTari aqciebis angariSebi (5003 da 5005) aqtiuri angariSebia. isini funqciuri daniSnulebis mixedviT kontrpasiuri angariSebi arian da aregulireben saaqcio kapitalis angariSebs. am angariSebze arsebuli naSTebi marTalia buRaltrul balansSi gadaitaneba, magram balansis jamSi ar Seitaneba, aramed saaqcio kapitalis angariSebis naSTebidan gamoiqviTeba. saemisio kapitali aris sxvaoba gamoSvebuli aqciebis gayidvis fassa da nominalur Rirebulebas Soris. Mmisi aRmricxveli angariSebi pasiuri angariSebia. rac imas niSnavs, rom maT kreditSi aRiricxeba gamoSvebuli aqciebis sabazro fasis metoba maT nominalur Rirebulebaze. xolo debetSi aRiricxeba saemisio kapitalis gamoyeneba ukan gamosyiduli sakuTari aqciebis dros warmoqmnili zaralis dasafaravad. agreTve, aqciebis beWdvis xarjebis dasafarad. saemisio kapitali aqcionerebs Soris ganawilebas ar eqvemdebareba. davuSvaT, gamoSvebulia 20000 laris nominaluri Rirebulebis aqciebi, romelic 23000 larad gaiyida. maSasadame, 3000 lari warmoadgens saemisio kapitals. Tu aqciebis beWdvis xarjebma 1200 lari Seadgina, masze Sedgeboda buRaltruli muxli: debeti – (9433) blankebis beWdvis xarjebi – 1200 l krediti – kreditorebi an fuladi saxsrebi – 1200 l

aqciebis beWdvis xarjebis Camowera saemisio kapitalidan: debeti – (5102) 1n (5103) saemisio kapitali _ 1200 l krediti – (9433) beWdvis xarjebi – 1200 l

aqciis sabazro fasi dgindeba bazarze da damokidebulia aqciis kursze. investori rom dainteresdes aqciebis SesyidviT, aqciis dividendis done ar unda iyos sabanko sesxis sargeblis procentze dabali. Aamitom aqciis kursi ganisazRvreba formuliT: Ddividendis procenti K = ----------------------------------------------------------------------- sabanko sesxis sargeblis ganakveTi

aqciebis gamoSvebas, rogorc ukve aRvniSneT, Tan axlavs beWdvis da sxva saxis organizaciuli xarjebi. Aarsebobs am danaxarjebis sakompesacio da gadavadebuli gadasaxadebis meTodi. sakompesacio meTodiT igi mimdinare periodis xarjebs miekuTvneba da Camoiwereba aqciebis gayidvidan warmoSobili saemisio kapitalis xarjze, rac zemoT ukve vaCveneT. gadavadebuli gadasaxadis meTodiT igi miekuTvneba momavali periodis xarjebs da maT aramaterialur aqtivad miiCneven. xolo, xarjebad aRiareba moxdeba amortizaciis daricxvis gziT. 1. aramaterialur aqtivad aRiareba – 1200l debeti – (2961) aramaterialuri aqtivebi – 1200 l krediti – (9433) blankebis beWdvis xarjebi – 1200 l


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unda aRiniSnos, rom aqciis blankebis beWdva Zalian Zviri jdeba. amitom, kompaniebi xSirad mas aRar beWdaven. Mmxolod acxadeben gamoSvebuli aqciebis raodenobas da nominalur Rirebulebas. aqcioners ki aZleven serTifikats, romelSic aRniSnulia ramdeni cali aqcia SeiZina man Sesabamisi nominaluri RirebulebiT. 2. beWdvis xarjebis amortizacia xdeba sagadasaxado kodeqsis

mixedviT 10% yovelwliurad, sabalanso Rirebulebidan – 120 l

debeti – (9311) amortizaciis xarji – 120 l krediti – (4911) dagrovili amortizacia – 120 l

Aaqciebis gamoSvebis da naRd fulze gayidvis aRricxva moxdeba Semdegnairad: D debeti _ salaro an sakorespodento angariSi (1003 an 1062) krediti _ kapitali Cveulebriv aqciebSi (5002) an kapitali privilegirebul aqciebSi (5004) krediti _ saemisio kapitali (5102 an 5104)

magaliTad, vTqvaT gamoSvebulia 1000 cali privilegirebuli aqcia, TiToeuli 100 l nominaluri RirebulebiT da gaiyida TiTo 110 larad (aqciebis pirvelad gayidvis dros kanonmdeblobiT akrZalulia aqciebis gayidva mis nominalur Rirebulebaze dabal fasSi): Ddebeti _ (1003) salaro - 110 000 l krediti _ (5004) pivilegirebuli aqciebi - 100 000 l krediti _ (5104) saemisio kapitali - 10 000 l motanili rTuli buRaltruli muxli kompiuteruli aRricxvis miznebisaTvis or martiv buRaltrul muxlad Semdegnairad daiSleba: 1. gamoSvebuli aqciebis nominaluri Rirebulebis Tanxis aRiareba debeti – (1003) salaro - 100 000 l krediti _ (5004) kapitali privilegirebul aqciebSi –100 000 l

2. damatebiTi saxsrebis miRebis aRiareba

debeti _ (1003) salaro - 10 000 l krediti _ (5104) saemisio kapitali - 10 000 l gamoSvebuli aqciebi, fuladi aqtivis garda SeiZleba gaicvalos sxva romelime saxis aqtivze: Senobebze, manqanebze da sxva. Aarafulad aqtivebze aqciebis gayidvis SemTxvevaSi aqciebis Sefaseba xdeba an maTi sabazro fasiT an misaRebi aqtivis realuri RirebulebiT. arCevanis gakeTeba imis mixedviT moxdeba, romeli midgoma ufro saimedo Sefasebas iZleva mocemul momentSi. zemoT motanil magaliTSi, Tu davuSvebT rom gamoSvebuli aqciebi 110000 laris Rirebulebis Senobaze gaicvala, maSin moxdeba Semdegi buRaltruli gatareba: (mokle Canaweris mizniT, rTul buRaltrul muxls gamoviyenebT):


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D debeti _ (2922) Senoba - 110 000 l krediti _ (5004) privilegirebuli aqciebi – 100 000 l krediti _ (5104) saemisio kapitali _ 10 000 l

rogorc cnobilia, aqciebi SeiZleba gamoSvebul iqnes ofcioniT anu SeRavaTiani fasiT. aseTi aqciebi TanamSromlebs SeuZliaT ufro iafad iyidon da Semdeg sabazro fasiT gayidon an daitovon da bankis aqcionerebi gaxdnen. ofcioniT aqciis gayidva zemoT motanili magaliTis msgavsad aRiricxeba, oRond Semcirebuli RirebulebiT. Tu magaliTad, TanamSromlebi yovel aqcias 102 larad Seisyidian, maSin gveqneba: debeti _ (1003) salaro _ 102 000 l krediti _ (5004) privilegirebuli aqciebi _ 100 000 l krediti _ (5104) saemisio kapitali _ 2 000 l

bankma SeiZleba moaxdinos aqciebis konvertireba. winaswar arsebuli xelSekrulebis pirobebis Tanaxmad, bankma SeiZleba privilegirebuli aqciebi gadacvalos Cveulebriv aqciebze. Mmisi mizania privilegirebuli aqciebis brunvidan amoReba. Aaqciebis konvertireba xdeba nominaluri RirebulebiT. privilegirebuli da Cveulebrivi aqciebis nominalur Rirebulebas Soris sxvaoba aisaxeba saemisio kapitalis an mogeba/zaralis angariSze. sailustracio magaliTi: davuSvaT bankma 10 laris nominaluri Rirebulebis 1000 cali privilegirebuli aqcia gacvala 12 laris nominaluri Rirebulebis 1000 cal Cveulebriv aqciaze. e.i. privilegirebuli aqciebis brunvidan amoReba xdeba. Ees operacia buRaltrulad Semdegnairad aisaxeba: debeti _ (5004) privilegirebuli aqciebi - 10 000 l (1000 cali*10) Ddebeti _ (5104) saemisio kapitali - 2 000 l (an mogeba/zarali, Tu saemisio kapitali sakmarisi ar aRmoCnda) krediti _ (5002) Cveulebrivi aqciebi - 12 000 l

Tuki erTi cali Cveulebrivi aqciis nominaluri Rirebuleba iqneboda 9 lari, maSin buRaltruli Canaweri Semdeg saxes miiRebs: Ddebeti _ (5004) privilegirebuli aqciebi - 10 000 l K krediti _ (5002) Cveulebrivi aqciebi - 9 000 l K krediti _ (5102) saemisio kapitali - 1 000 l

Aaqciebi SeiZleba gamoSvebul iqnas ufasod anu bonusuri wesiT. aseT RonisZiebas kompaniebi maSin mimarTaven, rodesac aqciis sabazro fasi seriozulad gaizarda da iqmneba saSiSroeba, rom aqciebi ver gaiyideba. damatebiT, ufaso aqciebis gamoSvebiT arsebul aqcionerebze, gaizrdeba ra brunvaSi arsebuli aqciebis ricxvi, sabazro fasi daecema. aseT dros aqciebis gamoSveba xdeba saemisio kapitalis xarjze. davuSvaT, bonusiT anu ufasod, gamoSvebulia 5000 cali Cveulebrivi aqcia, TiTo 5 l nominaluri RirebulebiT.


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Ddebeti _ (5102) saemisio kapitali - 25 000 l K krediti _ (5002) Cveulebrivi aqciebi – 25 000 l

aqciebis sabazro fasis daweva agreTve SeiZleba gamoSvebuli aqciebis danawevrebiT. Aam meTodis dros xdeba aqciebis ricxvis zrda TiToeuli aqciis nominaluri Rirebulebis Semcirebis proporciulad. Sedegad izrdeba brunvaSi myofi aqciebis ricxvi, xolo saaqcio kapitalis saerTo jamuri sidide ar icvleba. Aamitom aqciebis danawevrebis operaciebi buRaltrul aRricxvas ar saWiroebs. davuSvaT, kompanias gamoSvebuli aqvs 2000 cali, TiToeuli 10 laris nominaluri Rirebulebis Cveulebrivi aqcia, sul 20000 laris Rirebulebis. xelmZRvanelobam gadawyvita erTi aqciis nominaluri Rirebulebis orjer Semcireba. Aam SemTxvevaSi, brunvaSi iqneba 4000 cali aqcia, TiTo 5 laris nominaluri RirebulebiT da kapitalis saerTo sidide kvlav 20000 lari iqneba. amdenad, buRaltruli gatareba saWiro aRaraa. zogjer gvxvdeba sesxisa da sakuTari kapitalis erTgvari hibridi, dafinansebis erTgvari Sereuli saxe. mas miekuTvneba konvertirebadi savalo valdebulebebi da varantebi. konvertirebadi savalo valdebuleba aris sesxis saxeoba, romelic mflobels (sesxis gamcems) aZlevs uflebas moaxdinos sesxis sxva fasian qaRaldebSi, rogorc wesi, Cveulebriv aqciebSi konvertacia winaswar gansazRvruli fasiT da gansazRvrul dros. varanti aris ufleba kompaniis gansazRvruli raodenobis Cveulebrivi aqciis Sesyidvaze gansazRvrul fasad, Cveulebriv, drois garkveul periodSi. varanti imiT gansxvavdeba konvertirebadi valdebulebisagan, rom varantiT savalo valdebuleba TviTon ar aris konvertirebuli aqciebSi, aramed misi mflobeli ixdis naRd fuls aqciebis SesaZenad da inarCunebs savalo valdebulebas. es niSnavs, rom savalo valdebuleba (obligaciebis saxiT) iarsebebs manam, sanam ar moxdeba misi ganaRdeba. konvertaciis ufleba gamoicema an konvertaciis koeficientis (anu Cveulebrivi aqciebis raodenoba, romelsac sesxis konvertaciis Sedegad miiRebs kompania), an konvertaciis fasis saxiT (anu ufleba, moxdes sesxis konvertacia X larian Cveulebriv aqciebSi). davuSvaT, 100 lariani gamoSvebuli obligaciis konvertacia SeiZleba moxdes 20 cal Cveulebriv aqciad. 20 _ aris konvertaciis koeficienti. an, sesxi (obligacia) SeiZleba konvertirebul iqnes 5 larian Cveulebriv aqciebSi. am SemTxvevaSi 5 – aris ekvivalenturi konvertaciis fasi. zogjer, konvertaciis fasi izrdeba konvertirebis dros, raTa moxdes Sereuli konvertaciis stimulireba. SesaZlebelia konvertirebadi privilegirebuli aqciebis gamoSvebac. varants gaaCnia Rirebuleba, rodesac aqciis sabazro Rirebuleba aRemateba varantSi miTiTebul Rirebulebas. igi saSualebas aZlevs kompanias sesxze daawesos dabali saprocentio ganakveTi. kompaniis xarjs warmoadgens savalo valdebulebis safuZvelze mflobelze micemuli ufleba – konvertaciis dRes SeiZinos aqciebi, savaraudod Semcirebul fasad. amrigad, varanti Cveulebriv ofcionia, romelic dakavSirebuli ar aris raime finansur instrumentTan. xolo, konvertirebadi savalo


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valdebuleba warmoadgens ofcionis savalo valdebulebasTan kombinacias. konvertirebadi fasiani qaRaldebiTa da varantiT dafinansebis wyaroebis mozidvis praqtikis upiratesobebia:

dauyovneblivi dafinanseba dabali danaxarjebiT – konvertaciaze ofcionis wyalobiT iqmneba kreditebis miRebis SesaZlebloba dabali saprocento ganakveTebiT;

mimzidvelia aqciebis fasis dacemis SemTxevaSi – iseT dros, roca kompaniebs surT miiRon saxsrebi aqciebze, magram mocemuli momentisaTvis aqciebis fasi dabalia, konveretirebadi obligaciebi warmoadgens sarezervo meTods aqciebis gamosaSvebad;

TviTlikvidirebadoba – aqciebSi sesxebis konvertaciiT valis dafarvis problema qreba;

varantis Sesruleba aucileblobis SemTxvevaSi – ofcionebi, Cveulebriv, gamoiyeneba aqciaze fasis awevisas. Tu ofcioni gulisxmobs kompaniaze damatebiTi fuladi saxsrebis gadaxdas, es qmnis damatebiT finansebs kompaniis gafarToebisaTvis. konvertirebadi fasiani qaRaldis Rirebuleba ganisazRvreba, rogorc udidesi oridan: misi rogorc savalo valdebulebis Rirebuleba da misi Rirebuleba konvertaciisas.

10.3 sakuTari aqciebis ukan gamosyidvis

aRricxva

periodulad, kompaniis xelmZRvanelobam SeiZleba miiRos gadawyvetileba sakuTari aqciebis ukan gamosyidvis Sesaxeb. Ees SeiZleba Tavidanve gamocxadebuli pirobebis safuZvelze moxdes. dabrunebadia iseTi finansuri instrumenti, romelic mflobels uflebas aniWebs emitents ukan daubrunos instrumenti fulad saxsrebze an sxva finansur aqtivze gacvlis gziT, an avtomaturad ubrundeba emitents ama Tu im gaurkveveli movlenis moxdenisas momavalSi, an instrumentis mflobelis sikvdilis an pensiaSi gasvlis dros (bass 32, muxli 10). A aqciebis gamoSvebis dros, kompaniam SeiZleba gamoacxados piroba, rom garkveuli drois Semdeg sakuTar aqciebs ukan Seisyidis nominaluri RirebulebiT an sabazro fasiT an aqcioneres ufleba misces, aqciebi Tavisuflad gayidon bazarze. Uukan gamosyiduli sakuTari aqciebis aRsaricxavad amave saxelwodebis angariSebi gamoiyeneba: 5003 – bankis mier gamosyiduli sakuTari Cveulebrivi aqciebi 5005 _ bankis mier gamosyiduli sakuTari privilegirebuli aqciebi. Ees angariSebi aqtiuri maregulirebeli angariSebia. maT debetSi gamosyiduli aqciebi aRiricxeba nominaluri RirebulebiT. xolo sxvaoba nominalur da Sesyidvis fass Soris saemisio kapitalze an gaunawilebeli mogebis angariSze aRiricxeba. bass 32 – `finansuri instrumentebi: wardgena” miuTiTebs, rom Tu kompania xelaxla Seisyidis wilobriv instrumentebs, isini (gamosyiduli aqciebi) gamoakldeba sakuTar kapitals. sakuTari wilobrivi instrumentebis Sesyidvis, gayidvis, gamoSvebis an gauqmebis Sedegad


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warmoSobili araviTari Semosuloba an danakargi ar aRiardeba mogebad an zaralad. aseTi gamosyiduli aqciebis SeZenis sanacvlod gadaxdili an miRebuli anazRaureba unda aRiardes pirdapir sakuTar kapitalSi (bass 32, muxli 33). sailustracio magaliTebi: bankis mier gamosyidulia 500 cali sakuTari Cveulebrivi aqcia, TiToeulis nominaluri Rirebulebaa 10 lari da Sesyidulia nominalur Rirebulebaze dabali fasiT - 9 larad. debeti _ (5003) gamosyiduli Cveulebrivi aqciebi - 5 000 l krediti _ (1052) fuladi saxsrebi - 4 500 l krediti _ (5102) saemisio kapitali - 500 l

Tuki aqciebis gamosyidva moxdeboda nominalurze maRal fasSi, vTqvaT TiToeulisa 12 larad. maSin, saemisio kapitali Semcirdeba, radgan aqcia Zvirad iqna gamosyiduli, xolo Tu saemisio kapitali sakmarisi ar aRmoCnda, maSin naSTobrivi Tanxa gaunawilebeli mogebis angariSidan Camoiwereba. motanil magaliTSi davuSvaT, rom saemisio kapitalis naSTi 800 laria. maSin adgili eqneba Semdeg buRaltrul gatarebas: Ddebeti _ (5003) ukan gamosyiduli sakuTari aqciebi - 5 000 l debeti _ (5102) saemisio kapitali - 800 l debeti _ (5401) gaunawilebeli mogeba - 200 l krediti _ fuladi saxsrebi - 6 000 l

sakuTari aqciebis nominaluri RirebulebiT gamosyidvis SemTxvevaSi, saemisio kapitalis an gaunawilebeli mogebis angariSi saWiro aRar iqneba da moxdeba Semdegi gatareba: debeti _ (5003) ukan gamosyiduli sakuTari aqciebi – 5 000 l krediti _ (1003) fuladi saxsrebi _ 5 000 l

ukan gamosyiduli aqciebis brunvidan amoRebisa da gauqmebis SemTxvevaSi Sedgeba Semdegi buRaltruli muxli: debeti _ (5002) Cveulebrivi aqciebi - 5 000 l krediti _ (5003) ukan gamosyiduli sakuTari aqciebi - 5 000 l

ukan gamosyiduli sakuTari aqciebi SeiZleba xelmeored gaiyidos. maSin xelaxla warmoiqmneba saaqcio kapitali da saemisio kapitali, nominalur Rirebulebaze maRali fasiT gayidvis SemTxvevaSi. nominalurze dabali fasiT gayidvis SemTxvevaSi ki Semcirdeba saemisio kapitali, an gaunawilebeli mogeba, an orive erTad: debeti _ (1003) salaro - (gayidvis fasiT) krediti _ (5003) ukan gamosyiduli sakuTari aqciebi – (nominaluri RirebulebiT) krediti _ (5103) saemisio kapitali (sxvaobis TanxiT, roca gasayidi fasi nominalurze metia)


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10.4 gasacemi dividendebis aRricxva

dasabegri mogebidan, mogebis gadasaxadis gamoqviTvis Semdeg miRebuli wminda mogebidan, komerciuli bankebis sameTvalyureo sabWos saerTo krebis gadawyvetilebiT, xdeba dividendebis gacema aqcionerebze. Ffinansur instrumentTan an mis romelime Semadgenel nawilTan dakavSirebuli dividendebi, danakargebi an Semosulobebi, romlebic klasificirebulia finansur valdebulebad, mogeba/zaralSi aisaxeba rogorc xarji an Semosavali. Ffinansuri instrumentebis mflobelebze ganawilebuli mogeba pirdapir gamoakldeba emitentis sakuTar kapitals, am operaciidan mogebis gadasaxadis SemcirebiT miRebuli nebismieri sargeblis gareSe. sakuTari kapitalis operaciasTan dakavSirebuli xarjebi, garda wilobrivi instrumentis gamoSvebis xarjebisa, romelic pirdapir miekuTvneba sawarmos Sesyidvas (romlis aRricxva xdeba fass 3-is mixedviT), aRiricxeba rogorc gamoqviTvebi kapitalidan, am operaciidan mogebis gadasaxadiT Semcirebuli nebismieri sargeblis gareSe (bass 32, muxli 35). dividendis aRiareba xdeba maSin, rogorc ki ZalaSi Seva aqcioneris ufleba dividendis miRebis Sesaxeb. Dgasacemi dividendis procentis gamosaTvlelad, Cveulebrivi aqciebisaTvis wminda mogebidan gamoyofili Tanxa iyofa aqciebis ricxvze. Semdeg, miRebuli Tanxis procentuli fardobiT erTi aqciis nominalur RirebulebasTan, miiReba gasacemi dividendis saprocento ganakveTi, romlis gamocxadeba moxdeba bankis mier da Sesabamisad, moxdeba gasacemi dividendis daricxva buRaltrulad. gasacemi dividendis daricxviT, banki erTi mxriv, aRiarebs valdebulebas aqcionerebisaTvis gasacem dividendze da meore mxriv, Semcirdeba bankis wminda mogeba, romelic gaunawilebeli mogebis – (5401) _ buRaltrul angariSze aRiricxeba. xolo, gasacem dividendze valdebulebis warmoqmna aRiricxeba – (4421) angariSze – `gadasaxdeli dividendebi bankis sawesdebo kapitalSi investiciebis mixedviT~. amasTan, mxedvelobaSia misaRebi is moTxovna, romelic dadgenilia saqarTvelos sagadasaxado kodeqsiT. kerZod, gasacemi dividendi unda daibegros gadaxdis wyarosTan 5%-iT, romelic biujetSi gadairicxeba. sailustracio magaliTi:L davuSvaT, komerciul banks gamoSvebuli aqvs 2000 cali privilegirebuli aqcia, TiToeuli 10 laris nominaluri RirebulebiT, romelzec dawesebulia dividendis 10%-iani ganakveTi da 4000 cali Cveulebrivi aqcia, TiToeuli 5 laris nominaluri RirebulebiT. mimdinare wlis bolos, bankis wminda mogebamESeadgina 10000 lari, romlis 70% gamoyofili iqna dividendebis gasacemad. moTxovna: daadgineT, dividendis ramdeni procenti gamoacxada bankma Cveulebrivi aqciebisaTvis da mieciT Sesabamisi buRaltruli gatarebebi dividendis daricxvas da gacemas. amoxsna: pirvel rigSi unda ganisazRvros, mogebis ra Tanxa aris gamoyofili Cveulebrivi aqciebis mflobelebisaTvis: 10000-is 70% = 7000 l


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amrigad, dividendebze gamoyofilia 7000 lari, saidanac unda gamoiqviTos privilegirebuli aqciebis dividendi 2000 lari. amis gaTvaliswinebiT, dividendi 1 Cveulebriv aqciaze = 5000 l / 4000 cali = 1,25 lari. dividendis procenti = 1.25 / 5 * 100 = 25%. maSasadame, banki Cveulebriv aqciaze gamoacxadebs 25% dividends, romlis mixedviT, TiToeul aqcioners daericxeba kuTvnili dividendis Tanxa. Sedgeba Semdegi buRaltruli gatarebebi:

1. gasacemi dividendis daricxva – 5000 l debeti _ (5401) gaunawilebeli mogeba – 5000 l krediti _ (4421) – gadasaxdeli dividendebi – 5000 l

2. saSemosavlo gadasaxadis dakaveba – 5000-is 5% = 250 lari debeti _ (4421) gadasaxdeli dividendebi – 250 l krediti _ (4553) saSemosavlo gadasaxadi – 250 l

3. dividendebis gadaricxva – 4750 lari (5000 – 250) debeti _ (4421) gadasaxdeli dividendebi – 4750 l krediti_ (1052) sakorespodento angariSi – 4750 l

sakuTari kapitalis aRricxva ucxour valutaSi ar xdeba. Tuki ucxoeli iuridiuli an fizikuri piri gaxdeba aqcioneri, ucxour valutaSi gayiduli aqciebi gadaiyvaneba larSi da Sesabamisad aRiardeba saaqcio kapitalic. erTdroulad Sedgeba ori buRaltruli muxli da gamoiyeneba savaluto poziciisa da kontrfasis angariSebi. a. debeti – sakorespodenti angariSi ucxour valutaSi krediti – savaluto pozicia b. debeti – savaluto poziciis kontrfasi krediti – saaqcio kapitali (ra Tqma unda erovnul valutaSi) krediti _ saemisio kapitali (er. valutaSi)

ucxour valutaSi gayiduli aqciebis dividendi Tavidan aRiardeba larSi da Semdeg gadaiyvaneba ucxour valutaSi. davuSvaT, ucxoel investorze daricxulia gasacemi dividendi 45000 lari. gasacvleli kursia 1 dolari = 1,5 lari.

1. dividendis daricxva erovnul valutaSi: debeti _ gaunawilebeli mogeba _ 45000 l krediti – gadasaxdeli dividendi _ 45000 l

2. ucxoeli investoris mimarT valdebulebis aRiareba dolarSi – 30000 $

a. debeti _ gadasaxdeli dividend – 45000 l krediti _ dolaris kontrfasi _ 45000 l

b. debeti _ dolars savaluto pozicia – 30000 $ krediti _ gadasaxdeli dividendi – 30000 $

kuTvnili dividendis gadaricxva ucxor valutaSi – 30000 $

debeti _ gadasaxdeli dividendi – 30000 $ krediti _ dolaris sakorespodento angariSi – 30000 $


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10..5 sabaziso da gazavebuli

Semosavali erT aqciaze

aqcionerebisaTvis, arsebiTi mniSvneloba aqvs erT aqciaze Semosavlis maCvenebels, romelic gaiangariSeba wminda mogebidan privilegirebuli aqciebis wilis gamoqviTvis Semdeg darCenili mogebis SefardebiT, aqciebis saSualo Sewonil raodenobasTan. privilegirebuli sruli wminda mogeba _ aqciebis dividendi

Semosavali 1 aqciaze = ------------------------------------------------------- Cv. aqciebis saSualo Sewonili raodenoba

Cveulebrivi aqciebis saSualo Sewonili raodenoba udris periodis dasawyisSi mimoqcevaSi arsebuli Cveulebrivi aqciebis raodenobas, romelic koreqtirebulia gamosyiduli an periodis ganmavlobaSi gamoSvebuli Cveulebrivi aqciebis raodenobiT, gamravlebuli drois faqtoris koeficientze. Ddrois faqtoriT Sewonili koeficienti ganisazRvreba aqciebis mimoqcevaSi yofnis dReTa raodenobis gayofiT saangariSgebo periodis dReTa saerTo raodenobaze. koeficienti SeiZleba Tveebis raodenobas daeyrdnos, roca aqciebis gamoSvebisa da ukan gamosyidvis TariRebi emTxveva zust Tveebs. magaliTi: gamoSvebuli gamosyiduli aqciebi aqciebi aqciebi mimoqcevaSi 1 ianvari 2015 w. naSTi 2 000 500 1 500 1 marti, 2015 w. aqciebis gamoSveba 1 000 - 2 500 (1500+1000) 31 agvisto, 2015 w. gamosyidva - 600 1 900 (2500-600) 1 noemberi, 2015 w. gamoSveba 1 500 - 3 400 (1900+1500) 31 dekemberi 2015 w. naSTi 4 500 1 100 3 400 Cveulebrivi aqciebis saSualo Sewonili raodenoba = = 1500 * 12/12 + 1000 * 10/12 _ 600 * 4/12 + 1500 * 2/12 = 2383,333 cali aqcia

Tuki aRmoCnda, rom wminda mogebidan privilegirebuli aqciebis kuTvnili dividendis Tanxis gamoqviTvis Semdeg darCa 30000 lari, maSin: sabaziso Semosavali 1 aqciaze = 30 000 / 2383,333 = 12,59 l gazavebuli Semosavali erT aqciaze, iTvaliswinebs fasiani qaRaldebis, aqciebisa da obligaciebis, konvertirebas Cveulebriv


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aqciebSi. maT gazavebis efeqtis mqone fasiani qaRaldebi ewodeba da aseTi Cveulebrivi aqciebis raodenoba calke gamoiTvleba (ix. bass 33), romelic daemateba Cveulebrivi aqciebis saSualo Sewonil raodenobas. davuSvaT, Cvens magaliTze, konvertaciis Sedegad warmoqmnili Cveulebrivi aqciebis raodenoba aRmoCnda 2000 erTeuli. maSin, gazavebuli Semosavali erT aqciaze iqneba: 30000 lari / 4383,333 cali aqcia = 6,84 lari erT aqciaze gazavebuli Semosavlis gamosaTvlelad Cveulebrivi aqciebis saSualo Sewonil raodenobas unda daematos gazavebis efeqtis mqone, yvela potenciuri Cveulebrivi aqciis raodenoba. xolo, Cveulebriv aqciebze gaTvaliswinebul mogebas unda daematos gazavebis efeqtis mqone potenciuri Cveulebrivi aqciis dividendi, daricxuli procenti da konvertaciiT miRebuli Sedegi. sailustacio magaliTi: davuSvaT, saTao sawarmos Cveulebrivi aqciebis mflobelTa mogeba 20000 laria. mimoqcevaSi myofi Cveulebrivi aqciebis saSualo Sewonili raodenobaa 2500 erTeuli. sawarmos gaaCnia 800 cali konvertirebadi obligacia, romelTagan TiToeuli icvleba 2 Cveulebriv aqciaze. konvertirebadi obligaciis mimdinare wlis sapocento xarji Seadgens 2500 lars da misi kuTvnili gadasaxadi 250 lars. movamzadoT, erT aqciaze sabaziso da gazavebuli Semosavlis gaangariSebis uwyisi (ix. cxrili 10.1) cxrili 10.1. 1 aqciis sabaziso da gazavebuli Semosavlis gaangariSeba saTao sawarmos Cveulebrivi aqciebis mflobelTa mogeba 20000 l mimoqcevaSi myofi Cveulebrivi aqciebis saSualo Sewonili raodenoba 2500 cali sabaziso Semosavali erT aqciaze (20000/2500) 8 l konvertirebadi obligaciebi 800 erT. konvertirebadi obligaciebis mimdinare wlis sa-% xarji 2500 l am sa-% xarjTan dakavSirebuli mimdinare da gadavadebuli gadasaxadi 250 l saTao sawarmos Cv. aqciis mflobelTa Sesworebuli mogeba 22250 l (20000+2500_250) obligaciebis konvertaciis Sedegad warmoqmnili Cveulebrivi aqciebi sraodenoba (800 * 2) 1600 erT. gazavebuli Semosavlis gamosaTvlelad gamosayenebeli aqciebis raodenoba (2500 + 1600) 4100 erT. gazavebuli Semosavali 1 aqciaze (22250 / 4100) 5,43 l


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gazavebuli Semosavali gviCvenebs, ra wili ukavia TiToeul Cveulebriv aqcias sawarmos saqmianobis SedegebSi, roca gaTvaliswinebulia yvela gazavebuli potenciuri Cveulebrivi aqcia, Tu davuSvebT, rom konvertirebadi aqciebis konvertacia ganxorcielda (bass 33). potenciuri Cveulebrivi aqciebi aris iseTi finansuri instrumenti an xelSekruleba (varanti, ofcioni da maTi ekvivalentebi), romelmac SesaZloa mis mflobels Cveulebrivi aqciis flobis ufleba misces. potenciuri Cveulebrivi aqciebi maSin CaiTvleba gazavebis efeqtis mqone aqciebad, Tu maTi Cveulebriv aqciebad konvertacia Seamcirebda erT aqciaze mogebas an gazrdida erT aqciaze zarals, romelic miRebulia sawarmos Cveulebrivi uwyveti saqmianobidan (bass 33, muxli 41).

10.6. mogebis xarjze Seqmnili rezervebis

aRricxva

sakuTari kapitali ori nawilisagan Sedgeba: avansirebuli (investirebuli) da reinvestirebuli kapitalisagan. avansirebuli kapitali axasiaTebs kompaniaSi mesakuTreTa mier Cadebuli anu dabandebuli saxsrebis sidides, rogoricaa saaqcio kapitali da saemisio kapitali. xolo reinvestirebuli kapitali aris kompaniis funqcionirebis finansuri Sedegi anu dabandebuli kapitalis gamomuSavebuli sargeblis kvlav avansireba biznesSi. reinvestirebul kapitals miekuTvneba gaunawilebeli mogeba, mogebis xarjze Seqmnili rezervebi da gadafasebis rezervi. sakuTari kapitalis nawili warmoadgens wilobriv instruments, nawili ki rezervebs, romelTa gamoyeneba raime daniSnulebiT SeiZleba. wilobriv instruments warmoadgens saaqcio kapitali. danarCeni ki miekuTvneba rezervebs. saemisio kapitali aris sxvaoba gamoSvebuli aqciebis gasayid fassa da nominalur Rirebulebas Soris. maSasadame, igi warmoiSoba, roca sakuTari aqciis gayidvis fasi aRemateba mis nominalur Rirebulebas. saemisio kapitali ar nawildeba mesakuTreebs (aqcionerebs) Soris. igi gamoiyeneba aqciebis meorad bazarze anu xelmeored gayidvis dros warmoqmnili zaralis dasafaravad da aqciebis bonusuri emisiisaTvis. mogebis xarjze Seqmnili rezervebis daniSnulebasa da sidides gansazRvravs direqtorTa sabWo da aqcionerTa saerTo kreba bankis kanonmdeblobis Sesabamisad. rezervebi iqmneba wliuri mogebidan mogebis gadasaxadis gamoqviTvis Semdeg darCenili wminda mogebidan. aRricxvaSi wminda mogeba `gaunawilebeli mogebis” (5401) - buRaltrul angariSze aRiricxeba. wminda mogebis ganawileba xdeba momdevno wlis dasawyisSi. bankebSi wminda mogebidan SeiZleba Seiqmnas rezervi riskisaTvis da sxva miznobrivi daniSnulebis rezervebi bankis ganviTarebisaTvis, muSakTaA premirebisaTvis da sxva. aRricxvisaTvis gamoiyeneba Semdegi buRaltruli angariSebi:

5301 - sarezervo fondi 5302 - miznobrivi fondebi


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es angariSebi pasiuri angariSebia da rezervebis Seqmna maT kreditSi aRiricxeba. xolo, sarezervo fondebis gamoyeneba mocemuli angariSebis debetSi aRiricxeba. rezervebis Seqmnaze Sedgeba Semdegi buRaltruli muxli: debeti _ (5401) gaunawilebeli mogeba krediti _ (5301) sarezervo fondi an (5302) miznobrivi fondebi

rezervebis gamoyeneba miRebuli depozitebis riskis dasafaravad: 1. debeti _ (8509) zarali danarCeni aqtivebis danakargebis mixedviT krediti _ fuladi saxsrebi 2. debeti _ (5301) sarezervo fondi krediti _ (8509) zarali danarCeni aqtivebis danakargebis mixedviT


1. rogor gamoiTvleba dividendi erT aqciaze; 2. rogor gamoiTvleba sabaziso Semosavali erT aqciaze; 3. rogor gamoiTvleba gazavebuli Semosavali 1 aqciaze; 4. aRricxeT sakuTari aqciebis ukan gamosyidva; 5. aRricxeT sakuaTari aqciebis brunvidan amoReba; 6. aRricxeT gasacemi dividendis daricxva; 7. SesaZlebelia Tu ara gasacemi dividendis daricxva ucxour

valutaSi. 8. aRricxeT sarezervo fondis gamoyeneba.


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Tavi 11. bankebis finansuri

angariSgebis analizuri

mniSvneloba

finansur angariSgebas buRaltruli aRricxvis gvirgvins uwodeben. saerTaSoriso standartebiT, bankebi, iseve rogorc yvela iuridiuli piri, valdebulni arian waradginon saerTo daniSnulebis wliuri finansuri angariSgeba, raTa gamoyenbel iqnas dainteresebuli pirebis mier. finansuri angariSgebis mizania bankis finansuri mdgomareobis, saqmianobis Sedegebis da finansuri mdgomareobis cvlilebebis Sesaxeb informacia miawodos momxmarebelTa farTo fenebs, raTa daexmaros maT swori ekonomikuri gadawyvetilebebis miRebaSi, daamyaron Tu ara saqmiani urTierTobebi erTmaneTTan. angariSgebaSi agreTve sCans, xelmZRvanelobis mier maTze mindobili resursebis marTvis Sedegebi da angarSvaldebuleba. mocemul TavSi Seiswavleba Semdegi sakiTxebi:

finansuri angariSgebis wardgenis safuZvlebi;

finansuri angariSgebis elementebis, xarisxobriv maxasiaTeblebisa da komponentebis arsi;

finansuri angariSgebis gamoyeneba bankebis analizSi.

11.1. finansuri angariSgebis mizani, momxmareblebi

da xarisxobrivi maxasiaTeblebi

finansuri angariSgeba safinanso-saaRricxvo procesis Semadgeneli

nawilia. finansuri angariSgeba aris kompaniis safinanso-ekonomikuri saqmianobis Sedegebis amsaxvel ZiriTad maCvenebelTa sistema. finansuri angariSgebis mizania informaciis momxmareblebs (investorebi, kreditorebi, TanamSromlebi da sazogadoeba) miawodos informacia sawarmos finansuri mdgomareobis, misi saqmianobis Sedegebisa da fuladi saxsrebis nakadebis Sesaxeb, romelic gamoadgeba maT ekonomikuri gadawyvetilebebis miRebaSi (fass Sesavali).

saqarTvelos erovnuli bankis debulebiT `komerciuli bankebis finansuri mdgomareobis gamWvirvalobis Sesaxeb~, yvela komerciuli banki valdebulia gaasajaroos Tavisi finansuri angariSgeba. amitom, bankebi aqveyneben yovel kvartalur da wliur auditirebul angariSgebas.

finansuri angariSgebis sruli nusxa, rogorc wesi, moicavs: buRaltrul balanss (finansuri mdgomareobis angariSgeba), mogeba-zaralis (sruli Semosavlebis) angariSgebas, fuladi nakadebis angariSgebas, sakuTari kapitalis cvlilebebis angariSgebas, agreTve maT SeniSvnebs, sxva angariSgebasa da axsna-ganmartebiT masalas, romlebic finansuri angariSgebis ganuyofeli nawilia. finansuri angariSgeba agreTve SeiZleba Seicavdes cxrilur danarTebs da sxva informaciasac, romlebic emyareba finansur angariSgebas an


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gamomdinareobs misgan da ganixileba finansur angariSgebasTan erTad, mTlianobaSi. finansur angariSgebaSi SeiZleba aRwerili iyos im riskebisa da ganusazRvreli faqtorebis axsna, romlebic gavlenas axdenen bankis likvidobasa da gadaxdisunarianobaze. likvidoba niSnavs axlo momavalSi sawarmos fuladi saSualebebis arsebobas mimdinare periodis fuladi valdebulebebis dafarvis mizniT. gadaxdisunarianoba ki niSnavs fuladi saxsrebis arsebobas ufro xangrZlivi periodis ganmavlobaSi finansuri valdebulebebis droulad Sesasruleblad. 2015 wlis ianvris mdgomareobiT, buRaltruli aRricxvis saerTaSoriso standartebis sabWom (basss), finansuri angariSgebis konceptualur safuZvlebSi mTeli rigi cvlilebebi Seitana. kerZod, finansuri angariSgebis momxmarebelTa wre dayofilia or jgufad:

I. finansuri angariSgebis ZiriTadi momxmareblebi: investorebi, gamsesxeblebi da sxva kreditorebi;

II. danarCeni momxmareblebi: mmarTveloba da sazogadoeba. finansuri angariSgebis F(fass) konceptualuri safuZvlebiT aRiarebulia, rom saerTo daniSnulebis finansuri angariSgeba orientirebulia ZiriTad momxmareblebze, radgan, arsebul da potenciur investorebs, gamsesxeblebsa da sxva kreditorebs yvelaze gadamwyveti mniSvnelobis mqone da gadaudebeli moTxovnilebebi aqvT finansur angariSgebaSi warmodgenil informaciasTan. amasTan, informacia romelic pasuxobs zemoRniSnul momxmarebelTa moTxovnilebebs, daakmayofilebs momxmarebelTa moToxvnilebebs iseT sawarmoebSic, romelTac gaaCniaT nebismieri tipis korporatiuli marTvis modeli, aRniSnulia konceptualur safuZvlebSi [2.ds1.]. finansuri angariSgebis momzadebis ori ZiriTadi daSveba iyo aRiarebuli: daricxvis meTodi da funqcionirebadi sawarmos principi. amJamad, konceptualuri safiZvlebis ganmartebiT, finansuri angariSgebis ZiriTadi daSvebaa mxolod fuqncionirebadi sawarmo. xolo daricxvis meTodi aRiarebulia, rogorc buRaltruli aRricxvis savaldebulo meTodi.

daricxvis meTodis Tanaxmad, Semosavlebis, xarjebis da sameurneo operaciebis Sedegebis aRiareba xdeba maTi moxdenisTanave, miuxedavad fuladi saxsrebisa da misi ekvivalentebis miRebis an gadaxdis droisa. amasTan, finansuri angariSgeba momxmareblebs gaacnobs ara mxolod warsul sameurneo operaciebs, romlebic moicavs fuladi saSualebebis gadaxdasa da miRebas, aramed momavalSi gasanaRdebel valdebulebebsa da momavali periodis moTxovnebsac. maSasadame, finansur angariSgebaSi warmodgenilia sxvadasxva saxis informacia warsulSi momxdari sameurneo operaciebisa da movlenebis Sesaxeb, romelic sWirdebaT momxmareblebs swori ekonomikuri gadawyvetilebebis misaRebad.

funqcionirebadi sawarmo anu warmoebis uwyvetobis principi gulisxmobs, rom sawarmo funqcionirebs da Tavis saqmianobas gaagrZelebs saprognozo momavalSic anu kompania ar apirebs da ar iTvaliswinebs likvidacias. aseT SemTxvevaSi angariSgeba momzaddeba sxva safuZvelze, rac aRwerili iqneba finansuri angariSgebis ganmartebiT SeniSvnebSi.


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finansur angariSgebaSi asaxuli informacia sasargeblo rom iyis misi momxmareblisaTvis, angariSgeba garkveul xarisxobriv moTxovnebs unda akmayofilebdes. Kfinansuri angariSgebis oTxi xarisxobrivi maxasiaTeblebi iyo aRqmadoba, Sesabamisoba, Sesadarisoba da saimedooba. amJamad, aseve Setanilia cvlilebebi xarisxobrivi maxasiaTebelbis klasifikaciaSi da finansuri informaciis xarisxobrivi maxasiaTeblebi dayofilia or jgufad: I. ZiriTadi xarisxobrivi maxasiaTeblebi: 1. Sesabamisoba 2. samarTliani wardgena II. xarisxobrivi maxasiaTeblebi, romlebic amaRleben informaciis sargeblianobas: 1. Sesadarisoba 2. Semowmebadoba 3. drouloba 4. aRqmadoba amrigad, „konceptualuri safuZvlebi“ or ZiriTad xarisxobriv maxasiaTebels gamohyofs: Sesabamisoba da samarTliani wardgena. SevniSnavT, rom „Sesabamisobis“ cnebis Sinaarsi amjerad ar niSnavs imas, rac adre iyo, rom igi unda Seesabamebosdes momxmareblis moTxovnebs da maSasadame, unda iyos arsebiTi. adre arsebiToba ganixileboda rogorc informaciis Sesamisobis aspeqti. amjerad igi standartebze muSaobisas aRar ganixileba, vinaidan bass-is sabWos ganmartebiT, informaciis arsebiToba konkretuli sawarmos specifikuri aspeqtia misi xasiaTidan da sidididan gamomdinare. amitom, sabWos ar SeuZlia arsebiTobisaTvis daadginos erTiani raodenobrivi zRvari, an winaswar gansazRvros, ra SeiZleba iyos arsebiTi romelime konkretul situaciaSi. [2.xm11]. amitom igi marTalia aris Seabamisobis aspeqti, magram sabWo ar ganixilavs mas da amiT, ar mcirdeba finansuri informaciis sargeblianoba. axali TvalsazrisiT, informaciis Sesabamisoba niSnavs imas, rom igi unda iyos sawarmoSi momxdari ekonomikuri movlenebis Sesabamisi. Sesabamisi informacia gavlenas axdens gadawyvetilebis miRebaze, Tumca informacias maSinac SeuZlia gavlena moaxdinos gadawyvetilebis miRebaze, Tu momxmarebeli gadawyvets, rom igi ar gamoiyenos. amitom aRniSnulia, rom Sesabamisia informacia, Tu mas gaaCnia saprognozo an damadasturebeli Tviseba, an orive erTad. mxolod am SemTxvevaSi SeuZlia mas gavlena moaxdinos momxmareblis gadawyvetilebebze [2.xm7]. finansur informacias gaaCnia saprognozo Tviseba (Rirebuleba), Tu misi gamoyeneba SeiZleba amosaval bazad momavali Sedegebis prognozirebisaTvis. amisaTvis aucilebeli araa informacia warmodgenili iyos prognozis saxiT. Sesabamis informacias agreTve gaaCnia Sesadarisobis Tvisebac, Tu is uzrunvelyofs mtkicebulebebs (dadasturebas) adre gakeTebul Sefasebebze [2.xm9]. informacias SeiZleba erTdroulad gaaCndes saprognozo da damadasturebeli Tviseba. magaliTad, amonagebi SeiZleba gamoyenebul iqnes momavali prognozisaTvis da aseve SeiZleba Sedarebul iqnes mimdinare wlis prognozTan, romelic gamoTvlili iyo wina wels. am Sedarebis Sedegebi momxmarebels exmareba im meTodebis gaumjobesebaSi, romelic gamoyenebuli iyo wina wlebis prognozebis


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gamosaTvlelad [2.xm 10]. maSasadame, aRaraa aucilebeli, Sesadarisobis ZiriTad maxasiaTeblad gamoyofa. meore ZiriTadi xarisxobrivi maxasiaTebelia - samarTliani wardgena, ekonomikuri movlenis obieqturad gamosaxva, moicavs im ZiriTad maxasiaTebebs, romlebic wina struqturul safuZlebSi miCneuli iyo saimedoobis aspeqtebad [2.ds3.24]. amitom, man Caanacvla termini saimedooba. amasTan, Sinaarsis formaze aRmatebuloba da windaxeduloba (konservatizmi) amoRebulia „konceptualuri safuZvlebidan“, vianidan, samarTliani wardgena niSnavs, rom finansuri informacia asaxavs ekonomikuri movlenis Sinaarss da ara marto mis samarTlebriv formas. amasTan, windaxedulobis principiT an konservatiuli midgomiT momzadebuli informacia ver iqneba neitraluri, miTiTebulia „konceptualur safuZvlebSi“ [2.xm12-16]. finansuri angariSgeba, ekonomikuri movlenebis Sesaxeb, warmodgenas gviqmnis sityvebisa da cifrebis meSveobiT. es informacia sasargeblo rom iyos, igi samarTlianad unda warmoadgendes am informacias. samarTliani wardgena ara samarTlebriv formebs, aramed ekonomikur Sinaarss gulisxmobs. samarTlian wardgenas sami maxasiaTebeli (aspeqti) gaaCnia: unda iyos srulyofili, neitraluri da ar unda Seicavdes Secdomebs [2.xm12]. 1. srulyofileba gulisxmobs yvela aucilebeli informaciis miwodebas, rac naTel warmodgenas Seqmnis sawarmos ekonomikuri movlenebis Sesaxeb; 2. neitraluri asaxva gulisxmobs informaciis wardgenas miukerZoeblad, tendenciurobis gareSe. igi ar unda iyos raime winaswar ganzraxuli TvalsazrisiT momzadebuli; 3. Secdomebis ar arseboba ar niSnavs sizustes yvela aspeqtSi. samarTliani wardgena ar niSnavs rom angariSgebaSi ar arsebobs Secdomebi an araferi araa gamotovebuli. magram, obieqturad asaxav sawarmos finansur mdgomareobas. amrigad, sasargeblo informacia unda iyos rogorc Sesabamisi, aseve samarTlianad warmodgenili anu obieqturi. momxmareblebs gadawyvetilebebis miRebaSi ver daexmareba verc samarTlianad wardgenili informacia Seusabamo ekonomikuri movlenebis Sesaxeb da verc arasamarTlianad wardgenili informacia Sesabamisi ekonomikuri movlenebis Sesaxeb [4.xm17]. amasTan, aRniSnulia, rom jerjerobiT sabWom ver daadgina ra saSualebiT unda moxdes finansur angariSgebaSi warmodgenili informaciis samarTlianobis Sefaseba. xarisxobrivi maxasiaTeblebis meore jgufs, romelic amaRlebs informaciis sargeblianobas, miekuTvneba: Sesadarisoba, Semowmebadoba, drouloba da aRqmadoba. gadawyvetilebebis miReba, rogorc wesi, remdenime alternatividan arCevanis gakeTebasTanaa dakavSirebuli. am mizniT, ufro sasargebloa, Tu sawarmos informaciis Sedareba SesaZlebelia sxva sawamos analogiur informaciasTan. potenciuri investorebisaTvis sasargebloa svadasxva sawarmoebis maCveneblebis Sedareba, raTa gadawyvitos, romel sawarmoSi ufro momgebiania investiciis Cadeba. Sesadarisoba iseTi xarisxobrivi maxasiaTebelia, romelic gansxvavebul (Tu sxvadasxva) elementebs Soris msgavsebisa da gansxvavebis dadgenisa da gaazrebis saSualebas iZleva. [xm21].


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SedarebisaTvis aucilebelia ori muxlis arseboba. sxvadasxva sawarmoebis informaciis Sesadarisoba miiRweva buRaltruli aRricxvis saerTo meTodebis gamoyenebiT. Sesadarisobis xarisxi ecema, roca buRaltruli aRricxvis alternatiuli meTodebia nebadarTuli. amdenad, Sesadarisoba niSnavs sxvadasxva sawarmos mier an erTi sawarmos mier sxvadasxva periodSi, erTi da imave muxlebis mimarT erTi da imave meTodebis gamoyenebas [xm 22]. informaciis Semowmebadoba exmareba momxmarebels rom iformacia samarTlianadaa wardgenili. Semowmebadoba SeiZleba iyos pirdapiri an arapirdapiri. pirdapiri Semowmebadoba niSnavs, roca monacemebis an sxva informaciis Semowmeba SesaZlebelia uSualo dakvirvebis gziT. magaliTad, fuladi Tanxebis daTvla. arapirdapiri Semowmebadoba niSnavs modelis amosavali monacemebis, formulebis da modelis sxva elementebis damoukideblad gamoangariSebas. mag. materialuri maragebis sabalanso Rirebulebis Semowmeba. momxmarebeli ufro Tavdajerebulad gamoiyenebs im informacias, romlis Semowmeba SesaZlebelia e.i. momxmarebels SeuZlia endos aseT informacias, rom masSi ar aris arsebiTi Secdomebi da mikerZoeba. amitom, Semowmebadoba SeiZleba miCneuli yofiliyi samarTliani wardgenis aspeqtad. magram, oponentebma aRniSnes, rom Semowmebadobis cnebis, rogorc samarTliani wardgenis erT-erTi aspeqtis gaTvaliswineba, gmoiwvevs im informaciis gamoTiSvas, romelic ar eqvemdebareba Semowmebas an srulyofili Semowmeba SeuZlebelia (mag. mosalodneli fuladi nakadebi, sasargeblo momsaxurebis vada da salikvidacio Rirebuleba). sabWo daeTanxma am argumentebs da Semowmebadoba axleburad gansazRvra, rogorc xarisxoxbrivi maxasiaTebeli, romelic amaRlebs finansuri informaciis sargeblianobas, metad sasurveli, magram ara aucilebeli. drouloba niSnavs, rom informacia mis momxmarebels miewodos im dros, roca SeuZlia gavlena moaxdinos mis gadawyvetilebebze. zogjer SeiZleba informacia drouli iyos didi xnis Semdegac, Tu tendenciebis Sewavlaa mizani. ganxilvebis dros aRiniSna, rom drouloba ar aris Seabamisobis Tviseba imave mniSvnelobiT, rogorc saprognozo da damadasturebeli Rirebulebebi. drouli infrmacia sasargebloa mxolod im SemTvevaSi, Tu igi Sesabamisia da samarTlianad wardgenili. informacia SeiZleba sasargeblo iyos im SemTxvevaSic, rodesac igi droulad ar aris wardgenili. gansakuTrebiT damadasturebeli miznebisaTvis an tendenciebis SeswavlisaTvis [ds3.37-39]. aRqmadoba niSnavs, rom informacia iyos advilad gasagebi. es moiTxovs klasificirebas, sistematizacias, naTlad da lakonurad informaciis warmodgenas.


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11.2. finansuri angariSgebis elementebi

da komponentebi

finansur angariSgebaSi aRwerilia saangariSgebo periodSi momxdari yvela sameurneo operaciisa da movlenis finansuri Sedegebi, romlebic dajgufebulia maTi ekonomikuri maxasiaTeblebis mixedviT. amgvar farTo dajgufebas uwodeben finansuri angariSgebis elementebs. Eesenia: aqtivebi, valdebulebebi, sakuTari kapitali, Semosavlebi da xarjebi. Aaqtivi aris resursi, romelsac sawarmo akontrolebs, warsulSi momxdari sameurneo movlenebis Sedegia da ris safuZvelzec sawarmo moelis ekonomikuri sargeblis miRebas momavalSi. aqtivebSi ganivTebuli momavali ekonomikuri sargebili aris aqtivebis unari, pirdapir an arapirdapir xeli Seuwyos fuladi saxsrebisa da maTi ekvivalentebis Semosvlas sawarmoSi. aqtivebSi ganivTebuli momavali anu potenciuri ekonomikuri sargebeli sawarmoSi Semodis sxvadasxva gziT. valdebuleba sawarmos mimdinare periodis movaleobaa, romelic warsuli samerneo movlenebis Sedegad warmoiSva da romlis Sesruleba gulisxmobs sawarmos ekonomikur sargebelSi ganivTebuli resursebis gasvlas sawarmodan. sakuTari kapitali aris aqtivebis is nawili, romelic rCeba yvela valdebulebis dafarvis Semdeg. Semosavali aris sawarmos mier ekonomikuri sargeblis zrda saangariSgebo periodSi, aqtivebis zrdis an valdebulebebis Semcirebis gziT, rac gamoixateba sawarmos sakuTari kapitalis gadidebiT, romelic dakavSirebuli araa mesakuTreTa damatebiT SenatanebTan. xarjebi aris sawarmos ekonomikuri sargeblis Semcireba saangariSgebo periodis ganmavlobaSi sawarmodan aqtivebis gasvlis an valdebulebebis zrdis safuZvelze, rac gamoixateba sawarmos sakuTari kapitalis SemcirebiT, romelic dakavSirebuli araa mesakuTreTaTvis kapitalis ganawilebasTan. amdeban, finanuri angariSgebis yvela elementi aris moculobiTi xasiaTis ekonomikuri maCvenebeli. finansuri angariSgebis elementebis aRiareba niSnavs maT asaxvas buRaltrul balansSi an mogeba/zaralis angariSgebaSi. maTi aRiareba xdeba im SemTxvevaSi, Tu mosalodnelia am muxlebiT gamowveuli momavali ekonomikuri sargeblis sawarmoSi Semosvla an gasvla da gaaCnia TviTRirebuleba an Rirebuleba, romlis saimedod Sefaseba SeiZleba. Sefaseba aris fuladi Tanxebis an fuladi Rirebulebis gansazRvis procesi, romlis mixedviTac xdeba finansuri angariSgebis mocemuli elementis aRiareba angariSgebaSi. 2009 wlidan fass-Si Sewtanili cvlilebebis Sedegad, Secvlilia angariSgebis komponentebis saxelwodebebi. Ffinansuri angariSgebis sruli paketi moicavs Semdeg komponentebs:

1. finansuri mdgomareobis angariSgeba periodis dasasrulisaTvis (anu buRaltruli balansi)

2. periodis sruli Semosavlis angariSgeba ( anu mogeba/zarali); 3. periodis sakuTari kapitalis cvlilebebis angariSgeba; 4. periodis fuladi nakadebis angariSgeba;


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5. ganmartebiTi SeniSvnebi, sadac mokled ganxilulia yvela mniSvnelovani saaRricxvo politika da sxva ganmartebiTi informacia. masSi SeiZleba aisaxos finansuri Sedegebis ganmsazRvreli mTavari faqtorebi da pirobebi, maTSi momxdari cvlilebebi da sawarmos reagireba am cvlilebebze; Ffinansuri instrumentebis gamoyenebis Sedegad warmoSobili riskebis buneba da done, romlebic sawarmoze gavlenas axdenda saangariSgebo periodis ganmavlobaSi; Aaseve Seafasos, rogor marTavs sawarmo am riskebs. finansuri angariSgebis saerTaSoriso standarti (fass) miuTiTebs, rom sawarmos SeuZlia CamoTvlili saxelwodebebi ar gamoiyenos da gamoiyenos terminebi: `buRaltruli balansi~ da `mogeba/zaralis angariSgeba~. sawarmom SeiZleba waradginos sxva angariSgebac erovnuli kanonmdeblobis moTxovniT, magaliTad, garemos dacvis Sesaxeb, TanamSromelTa socialuri dacvis Sesaxeb da sxva, romelic scildeba fass-is moqmedebis sferos. bankma finansuri angariSgebis sruli paketi unda gamoaqveynos yovelwliurad, weliwadSi erTxel. Tu sawarmo cvlis periods welze meti an naklebi vadiT, axsna-ganmartebebSi unda miuTiTos ratom gamoiyena erT weliwadze gansxvavebuli periodi. Tu xdeba Sesadarisi Tanxebis reklasifikacia, maSin ganmartebiT SeniSvnebSi unda iqnas axsnili reklasifikaciis xasiaTi, TiToeuli muxlis Tanxa, romlis reklasifikacia moxda da reklasifikaciis mizezebi. bankma finansur angariSagebaSi unda asaxos Sesadarisi informacia sul mcire ori saangariSgebo periodisaTvis. Aes infromaciis momxmarebels saSualebas aZlevs Seiswavlos tendenciebi da moaxdinos prognozireba.

A11.3. Kkapitalis SenarCunebis koncefciebi

sawarmoTa safinanso-ekonomikuri ganviTareba moiTxovs, rom maT SeZlon kapitalis zrda, rac momgebianobas gulisxmobs. finansuri angariSgeba sawarmoTa mier kapitalis SenarCunebis mdgomareobas da xarisxs aCvenebs. aseT midgomas kapitalis SenarCunebis koncefcias uwodeben. ganasxvaveben kapitalis finansuri da fizikuri SenarCunebis koncefciebs. buRaltrul balansSi asaxulia kapitalis finansuri SenarCunebis koncefcia, xolo mogeba/zaralis angariSgebaSi asaxulia kapitalis fizikuri SenarCunebis koncefcia. kapitalis finansuri SenarCunebis koncefciis Tanaxmad sawarmos mier mogebis aRiareba mxolod im SemTxvevaSi xdeba, rodesac wminda aqtivebis fuladi Rirebuleba saangariSgebo periodis bolos aRemateba wminda aqtivebis fulad Rirebulebas saangariSgebo periodis dasawyisisaTvis, romelic rCeba mocemul periodSi sakuTari kapitalis yovelnairi ganawilebisa da mesakuTreTa mier ganxorcielebuli yovelgvari damatebiTi Senatanebis gamoqviTvis Semdeg. Kkapitalis finansuri SenarCuneba izomeba nominalur fulad erTeulebSi an mudmivi msyidvelobiTunarianobiT. kapitalis fizikuri SenarCunebis koncefciis Tanaxmad, mogebis aRiareba mxolod im SemTxvevaSi xdeba, roca saangariSgebo periodis bolos sawarmos mwarmoebluroba, (intensioba an efeqtianoba) aRemateba


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sawarmos mwarmoeblurobas periodis dasawyisSi, romelic rCeba mocemul periodSi sakuTari kapitalis yovelgvari gadanawilebisa da mesakuTreTa mier ganxorcielebuli yovelgvari damatebiTi Senatanebis gamoqviTvis Semdeg. Aam koncefciis Tanaxmad mogeba aris Semosavlebsa da xarjebs Soris sxvaoba. sailustracio magaliTi:

mocemulia komerciuli bankis buRaltruli balansi (vertikaluri saxiT) pirveli aprilisaTvis. Tvis bolos naSTebi ki qvemoT motanili sabanko operaciebis aRricxvis Semdeg iqna gamoTvlili (mln. lari):

cxrili 11.3.1. buRaltruli balansi . aqtivi Tvis Tvis dasawyisSi bolos naRdi fuli - - - - 10,0 5,16 savaldebulo rezervebi erovnul bankSi – 5,0 5,0 sakorespodento angariSi - _ 15,0 24,0 fasiani qaRaldebi - _ 3,0 3,0 fuladi saxsrebi sxva bankebSi _ 10,0 10,0 gacemuli sesxebi - _ 30,0 42,0 moTxovna misaReb procentze - _ 6,0 6,5 investiciebi _ 7,0 7,0 ZiriTadi saSualebebi - _ 31,0 31,6 ------------------------------- ----------------- ------------- sul aqtivi 117,0 134,26 sakuTari kapitali da valdebulebebi (pasivebi) I, valdebulebebi mimdinare angariSebi _ 30,0 26,0 miRebuli depozitebi _ 40,0 55,5 aRebuli sesxebi _ 10,0 10,0 kreditorebi _ 5,0 5,06 gadasaxdeli procentebi _ - 0,2 --------------------- -------------- ----------- jami 85,0 96,8

II. sakuTari kapitali saaqcio kapitali _ 20,0 25,0 saemisio kapitali _ 4,0 4,0 gadafasebis rezervi _ 3,0 3,4 gaunawilebeli mogeba _ 5,0 5,2 ------------------------------- -------------- ---------- jami 32,0 37,46 ------------------------------ -------------- ----------- sul pasivebi 117,0 134,26

SeniSvna: komerciuli bankebi xSirad ar axdenen aqtivebis dayofas mimdinare da grZelvadian aqtivebad. Ffinansuri angariSgebis saerTaSoriso standartebi maT amis uflebas aZlevs.


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aprilis TveSi, davuSvaT adgili hqonda Semdeg sabanko operaciebs (mln larebSi): 1. fizikurma pirma depozitidan gaitana - 0,5 mln l. Ddebeti _ miRebuli depozitebi Kkrediti _ salaro

2. depozitze Semotanilia _ 16,0 mln l debeti _ salaro krediti _ miRebuli depozitebi 3. gacemulia sesxi _ 12 mln l. debeti _ moTxovnebi gacemuli sesxebiT krediti _ sakorepodento angariSi 4. Sesyidulia kompiuterebi naRd fulze _ 0,2 mln l debeti _ kompiuterebi krediti _ salaro 5. daricxulia gadasaxdeli procentebi _ 0,2 mln l debeti _ saprocento xarjebi krediti _ gadasaxdeli procentebi 6. daricxulia misaRebi procentebi _ 0,5 mln l debeti _ moTxovna misaReb procentebze krediti _ saprocento Semosavlebi 7. daricxulia TanamSromelTa xelfasi _ 0,1 mln l debeti _ TanamSromelTa xelfasis xarjebi krediti _ gasacemi xelfasi (kreditorebi) 8. ZiriTadi saSualebebi gadafasda fasmatebiT _ 0,4 mln l debeti _ ZiriTadi saSualebebi krediti _ gadafasebis rezervi 9. salarodan naRdi fuli Setanilia sakorespodento angariSze 20,0 mln l debeti _ sakorespodento angariSi krediti _ salaro (jer gamoyenebuli iqneba angariSi- banknotebi da monetebi gzaSi) 10. gamoSvebulia aqciebi _ 5,0 mln l debeti _ sakorespodento angariSi krediti _ saaqcio kapitali 11. klientebis mimdinare angariSebidan gadaricxulia _ 4,0 mln l

debeti _ mimdinare angariSebi krediti _ sakorespodento angariSi

mocemuli sabanko operaciebis mTavar sabuRaltro wignSi (`T“ -

angariSebSi) gatarebisa da saboloo naSTebis gamoTvlis Semdeg, sacdel balanss Semdegi saxe eqneba (ix. cxrili 11.3.2):


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cxrili 11.3.2. sacdeli balansi (mln l)

angariSebis dasaxeleba naSTebi

debetis kreditis salaro savaldebulo rezervebi erovnul bankSi sakorespodento angariSi erovnul bankSi fuladi saxsrebi sxva bankebSi gacemuli sesxebi investiciebi fasiani qaRaldebi miRebuli depozitebi aRebuli sesxebi saaqcio kapitali saemisio kapitali personalis xarjebi saprocento xarjebi saprocento Semosavlebi gasacemi xelfasi (kreditorebi) moTxovna misaReb procentze gadasaxdeli procentebi mimdinare angariSebi gadafasebis rezervi gaunawilebeli mogeba Tvis dasawyisSi ZiriTadi saSualebebi ------------------------------------------------ jami

5,3 5,0 24,0 10,0 42,0 7,0 3,0 - - - - 0,1 0,2 - - 6,5 - - - - 31,6 ----------- 134,7

- - - - - - - 55,5 10,0 25,0 4,0 - - 0,5 5,1 - 0,2 26,0 3,4 5,0 - ----------- 134,7

D garda amisa, gadaxdilia mogebis gadasaxadi 0,04 da dividendi 0,1 mln lari.

sacdeli balansidan Semosavlebisa da xarjebis angariSebis naSTebi mogeba/zaralis angariSgebaSi gadaitaneba. rogorc wesi, mogeba-zaralis angariSiT ixureba Semosavlebisa da xarjebis angariSebi, romlis safuZvelzec momzaddeba mogeba/zaralis angariSgeba, romelic Semdegi saxis iqneba (ic.cxrili 11.3.3):

cxrili 11.3.3. mogeba/zaralis angariSgeba (mln lari) saprocento Semosavlebi - 0,5 saprocento xarjebi - (0,2) ------------------------------------------------------------------------------ wminda saprocento Semosavali 0,3 personalis xarjebi - (0,1) -------------------------------------------------------------------------------- Mmogeba dabegvramde 0,2 mogebis gadasaxadi (0,04) ------------------------------------------------------------------------------- wminda mogeba 0,16 gasacemi dividendebi (0,10) ------------------------------------------------------------------------------ gaunawilebebli mogeba 0,06


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imave sacdeli balansidan, naSTebi gadavitanoT buRaltrul balansSi Tvis bolos mdgomareobiT (gv: 133). oRond, naRdi fulis naSTi 5,3 mln lari Semcirdeba gadaxdili mogebis gadasaxadisa da gacemuli dividendis TanxebiT (0,04+0,1) da gaxdeba 5,16 mln lari. maSasadame, mogeba-zaralis angariSgebaSi, fizikuri koncefciis Tanaxmad, mogeba dabegvramde 0,2 milioni laria. igive maCvenebli miiReba kapitalis finansuri SenarCunebis koncefciis Tanaxmad, buRaltrul balansis safuZvelze. Aam mizniT gamoiTvleba wminda aqtivebis zrda, saidanac gamoiqviTeba sakuTari kapitalis gadanawileba da mesakuTreTA mier yovelgvari damatebiTi Senatanebi an kapitalis amoReba.

wminda aqtivi, rogorc wesi sakuTari kapitalis tolia. Aam ukanasknelis zrda, igive wminda aqtivebis zrdaa. wminda aqtivebis zrda = 37,46 _ 32.0 = 5,46 mln l. aqedan Tu gamovricxavT saaqcio kapitalis zrdas, rezervebis zrdas da mogebis ganawilebis maCveneblebs, miviRebT:

5,46 _ 5,0 _ 0,4 + 0,04 + 0,1 = 0,2 mln l

gaangariSebaSi monawileobas ar miiRebs mogebidan Seqmnili rezervebisa da gaunawilebeli mogebis cvlileba.

maSasadame. kapitalis finansuri da fizikuri SenarCunebis koncefciebi erTi da igive mogebas aCvenebs.

11.4. finansuri angariSgebis paketi

buRaltrul balansSi anu rogorc axali standarti uwodebs _ finasuri mdgomareobis angariSgebaSi, yvela sawarmo valdebulia aCvenos mimdinare da grZelvadiani muxlebi gancalkavebulad. Mxolo, bankebis Sesaxeb aRniSnulia, rom ùfro sasargeblo informacias iZleva muxlebis wardgena likvidurobis zrdadobis an Semcirebis mixedviT, vidre mimdinare da grZelvadiani niSnis mixedviT asaxva. Ees imiTaa gamarTlebuli, rom bankebi ar awarmoeben saqonlisa da momsaxurebis miwodebas mkafiod gansazRvrul saoperacio ciklSi~. ( bass 1. muxli 63). Cveni azriT, ufro gamarTlebuli iqneba Tuki bankebis wliur buRaltrul balansSi aqtivebi warmodgenili iqneba mimdinare da grZelvadiani jgufebis saxiT. winaaRmdeg SemTxvevaSi, ver SevZlebT likvidurobis koeficientebis gamoangariSebas, romelTa gamosaTvlelad mimdinare aqtivebisa da mimdinare valdebulebebis maCveneblebia saWiro. Aam SemTxvevaSi balansi srulad ver axasiaTebs bankis finansur mdgomareobas. miT ufro. rom bankebis aRricxvaSi rogorc moklevadiani aqtivebi, aseve moklevadiani valdebulebebi analizurad aRiricxeba da informaciis momzadebis problema ar arsebobs. aseve, ver daveTanxmebiT azrs, rom TiTqos `bankebi ar awarmoeben saqonlisa da momsaxurebis miwodebas mkafiod gansazRvrul saoperacio ciklSi~. piriqiT, nebismieri sabanko operacia da SeTanxmeba mkacrad gansazRvrulia droSi. nebismieri saxis moTxovna an valdebuleba moklevadiania Tu grZelvadiani, es imTaviTve cnobilia da aRricxvaSic Sesabamis buRaltrul angariSebze cal-calke aRiricxeba.


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sawarmom aqtivi mimdinare aqtivad unda miiCnios, Tu: navaraudevia aqtivis realizacia an gamiznulia gasayidad an moxmarebisaTvis Cveulebrivi sawarmoo ciklis ganmavlobaSi; ZiriTadad gamoiyeneba savaWro daniSnulebiT; navaraudevia misi ralizacia saangariSgebo periodis Semdeg Tormeti Tvis ganmavlobaSi; an aris fuladi aqtivi da misi ekvivalenti, garda im SemTxvevisa, rodesac misi gacvla an valdebulebis dasafarad gamoyeneba SezRudulia saangariSgebo periodis Semdeg sul mcire Tormeti TviT mainc. (bass 1. muxli 66). Yyvela sxva aqtivi unda miekuTvnos gZelvadian aqtivebs. grZelvadiani aqtivi moicavs yvela im materialur, aramaterialur da finansur aqtivs, romlebic grZelvadiani daniSnulebiT (erT welze meti vadiT) gamoiyeneba. Bsawarmom moklevadian valdebulebebad unda miiCnios valdebulebebi, Tu: misi dafarvis vada mosalodnelia Cveulebrivi sawarmoo ciklis ganmavlobaSi; ZiriTadad gamoiyeneba savaWro daniSnulebiT; unda daifaros saangariSgebo periodis Semdeg 12 Tvis ganmavlobaSi an sawarmos ar gaaCnia valdebulebis dafarvis gadavadebis upirobo ufleba, saangariSgebo periodis Semdeg sul mcire 12 Tvis ganmavlobaSi. Yyvela sxva valdebuleba iTvleba grZelvadian valdebulebad. finansuri valdebulebis klasifikacia rogorc moklevadiani valdebulebisa, unda moxdes maSin Tu isini gadaxdas eqvemdebareba saangariSgebo periodis Semdeg Tormeti Tvis ganmavlobaSic ki, roca: maTi gadaxdis pirvandeli vada 12 Tveze meti iyo an sawarmos miRweuli aqvs SeTanxmeba valdebulebebis refinansirebis Sesaxeb grZelvadiani pirobebiT da aRniSnuli SeTanxmeba mTavrdeba saangariSgebo periodis Semdeg, magram finansuri angariSgebis gamosaqveyneblad xelmoweris TariRamde. Tu sawarmo arRvevs grZelvadiani sesxis xelSekrulebis pirobas saangariSgebo periodis damTavrebisas an manamde, ris Semdegac valdebuleba moTxovnisTanave gadasaxdeli xdeba, valdebulebis klasificireba unda moxdes rogorc moklevadiani im SemTxvevaSic ki, roca kreditori saangaroSgebo periodis Semdeg da finansuri angariSgebis gamosaqveyneblad xelmoweris TariRamde Tanxmdeba, rom xelSekrulebis pirobebis darRvevis gamo ar moiTxovs valdebulebis dafarvas. amgvari valdebuleba moklevadian valdebulebad klasificirdeba imis gamo, rom saangariSgebo periodis bolos sawarmos ar gaaCnia upirobo ufleba, valdebulebis dafarva gadaavados am TariRidan sul cota 12 TviT mainc. amrigad, ufro martivad Tu vityviT: Tu sesxi Tavidan gacemulia an aRebulia Tormeti TviT an naklebi vadiT, miuxedavad imisa, droze daifareba Tu ara, mainc warmoadgens moklevadian aqtivs an valdebulebas. es iZleva analizis karg saSualebas imisaTvis, dadgindes, ramdenad stabiluria bankis finansuri mdgomareoba. ramdenad droulad ifareba debitoruli da kreditoruli davalianebebi. finansuri mdgomareobis angariSgebaSi (anu buRaltrul balansSi) sawarmom agreTve unda asaxos sakuTari kapitali Semdeg klasebad: saaqcio kapitalis anazRaurebuli nawili, saemisio kapitali da rezervebi.


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komerciuli bankebis wliuri buRaltruli balansi finansuri angariSgebis standartebze dayrdnobiT, sasurvelia Semdegi saxiT momzaddes (ix. cxrili 11.4.1): cxrili 11.4.1 komerciuli bankis F finansuri mdgomareobis angariSgeba (buRaltruli balansi) mln lari Aa q t i v e b i mimdinare aqtivebi wlis bolo naRdi fuli 5,5 sakorespodento angariSebi 45,7 gacemuli depozitebi 60,4 `nostro` angariSebi 12.0 gacemuli sesxebi 45.0 sesxebis SesaZlo danakargebis rezervi (5,0) wminda sesxebi 40,0 nayidi fasiani qaRaldebi 10,0 Setanili depozitebi 15,8 danarCeni moklevadiani aqtivebi 20,3 vadagadacilebuli sesxebi 10,5 --------------------------------------- ------------- jami 220,2 grZelvadiani aqtivebi gacemuli sesxebi 35,5 vadiani depozitebi 20,4 nayidi fasiani qaRaldebi 15,5 danarCeni grZevadiani moTxovnebi 8,3 vadagadacilebuli sesxebi 7,6 ZiriTadi saSualebebi 100,0 gudvili 14,7 sxva aramaterialuri aqtivebi 4,1 sxva grZelvadiani aqtivebi 32,6 ------------------------------- --------------- jami 238,7 ------------------------------------- --------------- sul aqtivebi 458,9 p a s i v e b i I valdebulebebi a. grZelvadiani valdebulebebi grZelvadiani sesxebi bankebidan 45,2 sxva grZelvadiani sesxebi 23,4 sakuTari fasiani qaRaldebi 30,0 miRebuli vadiani depozitebi 25,8 -------------------------------------------------- --------------- Jami 124,4 b. mimdinare valdebulebebi mimdinare angariSebi 40,5 miRebuli depozitebi moTxovnamde 36,7 miRebuli vadiani depozitebi 20,2 `loro~ angariSebi 23.9 sesxebi bankebidan 25,8


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sxva sesxebi 12,5 sakuTari fasiani qaRaldebi 30,0 vadagadacilebuli valdebulebebi 15,8 moklevadiani anaricxebi 10,4 mimdinare sagadasaxado valdebulebebi 4,3 sxva kreditorebi 6,5 -------------------------------- -------------- jami 226,6 -------------------------------------- --------------- sul valdebulebebi 351,0 II. sakuTarikapitali saaqcio kapitali 70,0 saemisio kapitali 10,0 sarezervo kapitali 19,0 gadafasebis rezervi 5,8 gaunawilebeli mogeba 3,1 ------------------------------------- --------------- jami 107,9 ---------------------------------------- --------------- sul valdebulebebi da sakuTari kapitali 458,9

amgvari saxiT momzadebuli buRaltruli balansi ufro srul SesaZleblobas iZleba, gamoTvlili da Seswavlili iqnes komerciuli bankis gadaxdisunarianobis (likvidurobis) maCveneblebi da finansuri stabilurobis sxva mravali koeficienti. Mkomerciulma bankebma TavianTi Semosavlebisa da xarjebis yvela muxli unda waradginon mogeba/zaralis angariSgebaSi. igi mzaddeba daricxvis principiT. bass 1 – `finansuri angariSgebis wardgena” – miuTiTebs, rom sawarmoebma periodis ganmavlobaSi aRiarebuli Semosavlebisa da xarjebis yvela muxli unda waradginon an erT angariSgebaSi – sruli Semosavlebis angariSgebis saxiT, an or angariSgebaSi: mogeba-zralis da danarCeni sruli Semosavlebis angariSis saxiT. vaCvenoTY igi magaliTze. cxrili 11.4.2. sruli Semosavlebis angariSgeba ( wardegna erT angariSgebaSi) Mmln.lari saprocento Semosavali 130,0 saprocento xarjebi ( 90,0 ) -------------------------------------------------------------------------------------------------------------------- wminda saprocento Semosavali 40,0 sakomisio Semosavlebi 35,0 sakomisio xarjebi (20) ----------------------------------------------------------------------------------------------------------------- wminda sakomisio Semosavali 15,0 wminda Semosavali ucxouri valutis yidva-gayidvidan 5,0 sxva Semosavali 9,5 sxva xarjebi (8,0) uimedo sesxebis Camowera (1,0) saerTo administraciuli xarjebi (1,5) mekavSire sawarmoebis mogebis wili 7,0


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(anu es aris dabegvris Semdgomi mogeba da aramakontrolebeli wili mekavSire sawarmoebSi) mogeba dabegvramde . . . . 71,0 mogebis gadasaxadi (14,0) ---------------------------------------------------------------------------------- wliuiri wminda mogeba permanentuli saqmianobidan 57,0 saangariSgebo wlis zarali Sewyvetili operaciebidan - ---------------------------------------------------------------------------------- saangariSgebo wlis wminda mogeba 57,0 sxva sruli Semosavali: ucxouri qvedanayofis angariSgebis warsadgen valutis gadaangariSebis Sedegad warmoqmnili sakurso sxvaobebi . . . 2,0 gasayidad arsebuli finansuri aqtivebi . . . . (1,5) fuladi nakadebis hejireba (0,6) qonebis gadafasebidan miRebuli Semosuloba an zarali . . 1,2 aqturauli Semosuloba (zarali) dadgenil gadasaxdelebiani sapensio programebidan . . . . (1,0) mekavSire sawarmoebis sxva sruli Semosavlebis wili 3,0 sxva sruli Semosvlebis komponentebTan dakavSirebuli mogebis gadasaxadi . . . . (1,4) --------------------------------------------------------------------------- saangariSgebo wlis sxva sruli Semosavali, gadasaxadis gamoklebiT 1,7 ---------------------------------------------------------------------------- sul saangariSgebo wlis sruli mogeba/zarali 58,7 sruli mogebis ganawileba: saTavo sawarmos mesakuTreebze 35,7 aramakontrolebeli wilebi 14,9 rezervebi 5,0 ---------------------------------------------------------------------------------------- 55,6 gaunawilebeli naSTi 3,1 Semosavali erT aqciaze (larebSi) sabaziso, gazavebuli 0,65

maSasadame, am midgomiT, erT angariSgebaSia gadmocemulia rogorc saoperacio saqmianobidan ise danarCeni saqmianobidan miRebuli mogeba, romelsac standartebSi bolos Setanili cvlilebebis Semdeg ewodeba ara – `mogeba”, aramed, saangariSgebo wlis sruli Semosavali da sxva sruli Semosavali. maTi jami iZleva mTlian srul Semosavals. mogeba/zaralis angariSgebis saxelwodebis Secvla `sruli Semosavlebis~ saxelwodebiT, vfiqrobT, gaumarTlebelia, radgan `Semosavlebisa~ da `mogebis~ cnebebis aRrevas iwvevs. cal-calke, wliuri mogebisa da sxva sruli Semosavlebis angariSgeba ori angariSgebis saxiT, Semdegnairad mzaddeba:


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cxrili 11.4.3. wliuri mogeba/zaralis angariSgeba (wardgena ori angariSgebiT) mln lari saprocento Semosavali 130,0 saprocento xarjebi ( 90,0 ) -------------------------------------------------------------------------------------------------------------------- wminda saprocento Semosavali 40,0 sakomisio Semosavlebi 35,0 sakomisio xarjebi (20) ----------------------------------------------------------------------------------------------------------------- wminda sakomisio Semosavali 15,0 wminda Semosavali ucxouri valutis yidva-gayidvidan 5,0 sxva Semosavali 9,5 sxva xarjebi (8,0) uimedo sesxebis Camowera (1,0) saerTo administraciuli xarjebi (1,5) mekavSire sawarmoebis mogebis wili 7,0 (anu es aris dabegvris Semdgomi mogeba da aramakontrolebeli wili mekavSire sawarmoebSi) mogeba dabegvramde . . . . 71,0 mogebis gadasaxadi (14,0) ---------------------------------------------------------------------------------- wliuiri wminda mogeba permanentuli saqmianobidan 57,0 saangariSgebo wlis zarali Sewyvetili operaciebidan - ---------------------------------------------------------------------------------- saangariSgebo wlis wminda mogeba 57,0 sruli mogebis ganawileba: saTavo sawarmos mesakuTreebze 35,7 aramakontrolebeli wilebi 14,9 rezervebi 5,0 ---------------------------------------------------------------------------------------- 55,6 gaunawilebeli naSTi 3,1 Semosavali erT aqciaze (larebSi) sabaziso / gazavebuli 0,65 sxva sruli Semosavlis angariSgeba (wardegna ori angariSgebiT) saangariSgebo wlis wminda mogeba 57,0 sxva sruli Semosavali: ucxvouri qvedanayofis angariSgebis warsadgen valutaSi gadaangariSebis Sedegad warmoqmnili sakurso sxvaobebi _ gasayidad arsebuli finansuri aqtivebi _ fuladi nakadebis hejireba _ qonebis gadafasebidan miRebuli Semosuloba _ aqtuaruli Semosauloba (zarali) dadgenil gadasaxdelebiani sapensio programebidan _ mekavSire sawarmoebis sxva sruli Semosavlis wili _ sxva sruli Semosavlis komponentebTan dakavSirebuli mogebis gadasaxadi _ saangariSgebo wlis sxva sruli Semosavali gadasaxadebis gamoklebiT _ --------------------------------------------------- -------------- sul saangariSegbo wlis sruli mogeba 58,7


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saangariSegbo wlis mTliani sruli Semosavali misakuTvnebeli: saTavo sawarmos mesakuTreebze 35,7 aramakontrolebel wilze 14,9 rezervebi 5,0

Brac Seexeba `fuladi nakadebis angariSgeba”-s, bass 7-is moTxovnebis Sesabamisad, bankebma fuladi Tanxebis moZraoba unda waradginos saqmianobis sferoebis mixedviT, sakaso principiT. Ffulad saxsrebSi (anu fulad TanxebSi) igulisxmeba naRdi fuli da depozitebi moTxovnamde. (bass 7). fuladi saxsrebis ekvivalentebi aris moklevadiani, maRallikviduri investiciebi, romlebic daubrkoleblad gadaicvleba naRdi fulis winaswar cnobil odenobaze da maTi Rirebulebis Secvlis riski umniSvneloa. fuladi aqtivebi aris flobili fuli da fiqsirebuli an gansazRvradi fuladi Tanxis saxiT misaRebi aqtivebi. esenia: flobili fuli, moTxovnebi misaReb sesxebsa da sxva Tanxebze. fuladi muxlebi aris sawarmos gankargulebaSi arsebuli fuli, misaRebi ativebi da gasanaRdebeli valdebulebebi, romlebic gadaxdili an miRebuli iqneba fiqsirebuli an gansazRvradi raodenobis fulis erTeulebiT. finansur aqtivebs miekuTvneba fuladi saxsrebi, gacemuli sesxebi, nayidi fasiani qaRaldebi, miRebuli Tamasuqebi da sxva moTxovnebi. fuladi nakadebis angariSgebas sami ganayofi aqvs. yoveli ganayofis Semdeg gamoiTvleba wminda fuladi nakadi, rac Semosuli da gasuli fuladi Tanxebis sxvaobis tolia.

fuladi nakadebis angariSgebis romelime ganayofis wminda jami (Semosul fuls minus gasuli fuli) SeiZleba uaryofiTi ricxvi aRmoCndes, rac imas niSnavs, rom banks mocemul sfroSi fulis deficiti gaaCnia. cxrili 11.4.4 fuladi nakadebis angariSgeba (safinanso dawesebulebebisaTvis) FI. fuladi nakadebi saoperacio saqmianobidan aT. lari miRebuli procentebi da sakomisioebi 29.500 gadaxdili procentebi (24.200) adre Camowerili sesxebis dafarva 500 TanamSromlebisaTvis da momwodeblebisaTvis gadaxdili Ffuladi Tanxebi (1.200) --------------------- 4.600 saoperacio aqtivebis Semcireba (zrda): moklevadiani fuladi saxsrebis Semcireba (800) regulirebis an fuladi kontrolis mizniT Senaxuli depozitebi 300 klientebze gacemuli avansebi (250) debitoruli davalianebebis wminda namati sakredito baraTebis mixedviT (320) sxva moklevadiani brunvadi fasiani qaRaldebi (100) saoperacio valdebulebebis zrda (Semcireba):


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klientTa depozitebi 800 brunvadi sadepozito serTifikatebi (240) -------------------------------------------------------------------- ------------ saoperacio saqmianobidan miRebuli wminda fuladi nakadi mogebis gadasaxadis gadaxdamde . . . 3990 gadaxdili mogebis gadasaxadi . . (150) ------------------------------------------------------------------------------------------------------------- saoperacio saqmianobidan miRebuli wminda fuladi saxsrebi 3.840

I. fuladi nakadebi sainvesticio saqmianobidan Svilobili sawarmos gayidva 60 miRebuli dividendebi 180 miRebuli procentebi 400 Semosulobani arasabirJo fasiani qaRaldebis realizaciidan 1.000 arasabirJo fasiani qaRaldebis SeZena (860) ZiriTadi saSualebebis SeZena (700) -------------------------------------------------------------------------- sainvesticio saqminaobidan miRebuli wminda fuladi saxsrebi 80

II. fuladi nakadebi safinanso saqmianobidan sasesxo kapitalis emisia 1.200 privilegirebuli aqciebis gamoSveba Svilobili sawarmoebis mier 900 grZelvadiani sesxebis dafarva (300) sxva sesxebis wminda Semcireba (1.100) gadaxdili dividendebi (500) --------------------------------------------------------------------------------------- --------- safinanso saqmianobidan miRebuli wminda fuladi saxsrebi 200 savaluto kursis cvlilebis gavlena fulad saxsrebsa da maT ekvivalentebze 450 fuladi saxsrebisa da maTi ekvivalentebis wminda namati 4.570 fuladi saxsrebi da maTi ekvivalentebi periodis dasawyisisaTvis 46.630 fuladi saxsrebi da maTi ekvivalentebi periodis dasasrulisaTvis 51.200

fass 7 – is moTxovnebis Sesabamisad, bankebma finansuri angariSgebis ganmartebiT SeniSvnebSi unda gaaSuqon iseTi informacia, romelic finansuri angariSgebis momxmareblebs saSualebas miscems, Seafason finansuri instrumentebis mniSvneloba misi finansuri mdgomareobisa da SedegebisaTvis. finansuri instrumentebi aris nebismieri xelSekruleba, romelic warmoSobs rogorc erTi sawarmos finansur aqtivs, aseve meore sawarmos finansur valdebulebas an wilobriv instruments (bass 32.muxli 11). finansuri aqtivi aris iseTi aqtivebi, rogoricaa: fuladi saxsrebi; sxva sawarmos wilobrivi instrumenti (fasiani qaRaldebi); sawarmos saxelSekrulebo ufleba sxva sawarmosagan miiRos fuli an sxva finansuri aqtivi; an potenciurad xelsayreli pirobebiT sxva sawarmos gaucvalos finansuri aqtivebi an valdebulebebi; an xelSekruleba, romelic anazRaurdeba an SesaZlebelia anazRaurdes sawarmos sakuTari wilobrivi instrumentebiT da warmoadgens: arawarmoebul instruments, romlisTvisac sawarmo miiRebs an SesaZloa iZulebuli iyos miiRos cvladi raodenobis, sawarmos sakuTari wilobrivi instrumentebi; an warmoebul instruments, romelic anazRaurdeba an SeiZleba anazRaurdes nebismieri formiT, garda dadgenili odenobis naRdi fulis an sxva


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finansuri aqtivebis gacvliT sawarmos sakuTari wilobrivi instrumentebis fiqsirebul raodenobaze. Aam miznebisaTvis Asawarmos sakuTari wilobrivi instrumentebi ar moicavs iseTebs, romlebic TavisTavad warmoadgenen sawarmos sakuTari wilobrivi instrumentebis misaRebad an gadasacemad gaformebul kontraqtebs. (bass 32) finansuri valdebuleba aris nebismieri valdebuleba, romelic aris: sawarmos saxelSekrulebo valdebuleba raTa sxva sawarmos gadasces fuladi saxsrebi an sxva finansuri aqtivebi, an potenciurad araxelsayreli pirobebiT sxva sawarmos gaucvalos finansuri aqtivebi an valdebulebebi. an xelSekruleba, romelic daifareba an SesaZlebelia daifaros sawarmos sakuTari wilobrivi instrumentebiT da warmoadgens: an arawarmoebul instruments, romlisTvisac sawarmo gadascems an SesaZloa iZulebuli iyos gadasces cvladi raodenobis sawarmos wilobrivi instrumentebi an warmoebul instruments, romelic daifareba an SeiZleba nebismieri formiT daifaros, garda dadgenili odenobis naRdi fulis an sxva finansuri aqtivebis gacvlisa, sawarmos sakuTari wilobrivi instrumentebis fiqsirebul raodenobaze. am miznebisaTvis sawarmos sakuTari wilobrivi instrumentebi ar moicavs iseTebs, romlebic TavisTavad warmoadgenen sawarmos sakuTari wilobrivi instrumentebis misaRebad an gadasacemad gaformebul kontraqtebs. finansur valdebulebebs miekuTvneba aRebuli sesxebi, gamoSvebuli obligaciebi, gacemuli Tamasuqebi, finansuri ijara, ukan dabrunebadi sakuTari aqciebi, romlebic mflobelebs uflebas ar aZlevT miiRon proporciuli wili sawarmos aqtivebidan misi likvidaciis SemTxvevaSi. bankebi agreTve waradgenen angariSgebas sakuTari kapitalis Sesaxeb. masSi mocemuli unda iyos sakuTari kapitalis TiToeuli Semadgeneli muxlis cvlileba, romelsac adgili hqonda wlis ganmvlobaSi. F sakuTari kapitalis cvlilebebis angariSgebaSi an ganmartebiT SeniSvnebSi yvela tipis saaqcio kapitalisaTvis unda ganimartos: nebadarTuli aqciebis raodenoba; gamoSvebuli da mTlianad anazRaurebuli aqciebis raodenoba da gamoSvebuli, magram nawilobriv anazRaurebuli aqciebis raodenoba; erTi aqciis nominaluri Rirebuleba an is faqti, rom aqciebs ar gaaCnia nominaluri Rirebuleba; mimoqcevaSi gamoSvebuli aqciebis raodenobis Sejereba peiodis dasawyisisa da bolosaTvis; uflebebi, privilegiebi da SezRudvebi, romlebic exeba mocemuli tipis saaqcio kapitals, maT Soris dividendebis ganawilebasa da kapitalis dafarvasTan dakavSirebuli SezRudvebi; sawarmos aqciebi, romlebic TviT sawarmos, misi Svilobili an mekavSire sawarmoebis sakuTrebaSia; aqciebi romlebic rezervirebulia ofcionebisa da aqciebis gayidvis xelSekrulebebisaTvis, pirobebisa da Tanxebis CvenebiT; sakuTar kapitalSi asaxuli TiToeuli rezervis Sinaarsisa da daniSnulebis aRwera.


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11.5.Ffinansuri angariSgebis analizis

mimarTulebebi

finansuri angariSgebis analizis mizania rekomendaciebis momzadeba mmarTvelobiTi gadawyvetilebebisaTvis, bankis efeqtianobis amaRlebis mizniT. bankebis saqmianoba dakavSirebulia riskebTan, romlis minimumamde dayvana ara marto bankebis, aramed mTeli saxelmwifos interesebSia. ekonomikaSi mimdinare nebismieri saxis movlena bankebis saqmianobaze aisaxeba. TviT bankebic did gavlenas axdenen ekonomikaze da ekonomikur krizisebze. amdenad, sabanko riskebis regulireba metad aqtualuria. sabanko riski aris sabanko saqmianobis situaciuri maxasiaTebeli, romelic gviCvenebs gadaxris ganusazRvrelobas da axasiaTebs mosalodneli- dan realuri Sedegebis uaryofiTi gadaxris albaTobas. ganasxvaveben finansur, sakredito, sabazro da operaciul riskebs.

finansuri riski aris mosalodneli cvlilebebis riski erT an met gansazRvrul saprocento ganakveTSi, finansuri instrumentis fasSi, saqonlis fasSi, valutis gacvliT kursSi, fasebis indeqsSi an ganakveTebSi, sakredito reitingSi an kreditis indeqsSi, an sxva cvladSi, arafinansuri cvladis SemTxvevaSi, Tu es cvladi specifikuri ar aris xelSekrulebaSi monawile mxareebisaTvis. (fass 4).

sakredito riski axasiaTebs bankis klientebisa da kontragentebis mier finansuri valdebulebebis Seusruleblobis Sedegad gamowveuli danakargebis albaTobas.

sabazro riskebi gamowveulia sabazro produqtebis fasebis meryeobiT da sabazro koniunqturis nebismieri sxva cvlilebebiT.

saoperacio riskebi exeba danakargebs an sanqciis riskebs, romelic SeiZleba gamowveuli iyos sabanko procedurebis gaumarTaobiT, adamianis mier daSvebuli SecdomebiT.

sabanko riskebis regulirebisaTvis dRes ZiriTadad gamoiyeneba e.w. bazelis (Sveicaria) komitetis rekomendaciebi. bazelis komitetis mizania msoflio masStabiT gaaZlieros sabanko zedamxedvelobis xarisxi. komitetma sabanko zedamxedvelobisa da regulirebis rekomendaciebi gamoaqveyna 2007 wels. amJamad mas ukve asamde saxelmwifo iyenebs. saqarTveloSi am rekomendaciebis danergva 2011 wels daiwyo.

bazelis komitetis sabanko zedamxedvelobis rekomendaciebi iTvaliswinebs sam ZiriTad komponents: I. minimaluri kapitalis moTxovnebi (Minimum Capital Requirements) – mTeli kapitalis Sefardeba aqtivebTan ar unda iyos 8%-ze naklebi; II. zedamxedvelobis procesi (Supervisory Review Process) – ganixileba sabanko zedamxedvelobis ZiriTadi principebi. aseve riskebis marTvisa da angariSebis gamWvirvalobis principebi sabanko zedamxedvelobis organoebis winaSe; III. sabazro disciplina (Market Discipline) – avsebs kapitalis minimalur moTxovnebs (I komponenti) da zedamxedvelobis process (II komponenti). komiteti miiswrafvis sabazro disciplinis stimulirebisaken informaciis gaxsnilobis Sesaxeb moTxovnebis kompleqsis SemuSavebiT.

sabanko regulirebis warmatebiT ganxorcielebisaTvis, mniSvnelovania sabanko saqmianobis finansuri analizi, romlis ZiriTadi informaciuli wyaro finansuri angariSgebaa.


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Ffinansuri angariSgebis analizi saSualebas iZleva Sefasebuli iqnes komerciuli bankis gadaxdisunarianoba da momgebianoba. bankebi valdebulni arian finansuri angariSgebis ganmartebiT SeniSvnebSi gamoaqveynon mTeli rigi finansuri koeficientebi, romlebic axasiaTeben mis finansur mdgomareobas.

sabanko saqmianobis finansuri analizis ZiriTadi mimarTulebebia: I. buRaltruli balansis hozontaluri da vertikaluri analizi,

rogoricaa: aqtivebis xarisxis Sefaseba; pasivebis xarisxis Sefaseba; likvidurobis Sefaseba; kapitalis adekvaturobis Sefaseba;

II. mogebisa da momgebianobis dinamikuri da faqtoruli analizi III. fuladi nakadebis angariSgebis analizi

I. buRaltruli balansis horizontaluri da vertikaluri Aanalizi

buRaltrul balansSi warmodgenili informacia saSualebas iZleva Seswavl da Sefasebul iqnas kompaniis finansuri stabilurobis xarisxi. cnobilia balansis vertikaluri da horizontzaluri analizis xerxebi. horizontaluri analizi balnsis muxlebis dinamikur WrilSi Seswavlas gulisxmobs. vertikaluri analizi ki mis fardobiT koeficientebs Seiswavlis.

fardobiT maCveneblebs miekuTvneba rogorc struqturuli, aseve xarisxobrivi koeficientebi, rogoricaa likvidurobis keoficintebi.

saerTod, finansuri angariSgebis komponentebis informaciis safuZvelze SesaZlebelia gamoTvlil iqnas sakuTari da kombinirebuli maCveneblebi.

balansis informaciis safuZvelze gamoTvlili sakuTari koeficientebia misi struqturuli koeficientebi, likvidurobisa da kapitalis adekvaturobis koeficientebi. kombinirebuli maCveneblebis gasaangariSeblad ki sakmarisi araa romelime erTi saxis angariSgebis informacia. magaliTad, aqtivebis momgebianobis gamosatvelad saWior buRaltruli balansisa da mogeba/zaralis angariSgebis informacia, fulis brunvis ricxvis gamosaTvlelad saWiroa balansisa da fuladi nakadebis angariSgebis informacia da a.S.

a. bankis balansis struqturis analizi balansis struqturis analizi gulisxmobs Semadgeneli elementis procentul wils mTelis mimarT. es gulisxmobs bankis balansis struqturis zogad daxasiaTebas. keTdeba daskvnebi imis Sesaxeb, balansis romeli muxli xasiaTdeba maRali xvedriTi wiliT, rom momavali kvleva im mimarTulebiT gaRrmavdes. bankebis buRaltruli balansis struqturul analizs agreTve, aqtievbs da pasivebis xarisxis Sefasebasac uwodeben.

b. bankis aqtivebis xarisxis Sefaseba


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Seiswavleba aqtivebis struqtura anu TiToeuli muxlis xvedriTi wili aqtivebis mimarT da maTi dinamika. igi saSualebas iZleva gakeTdes daskvnebi aqtivebSi momxdari struqturuli cvlilebebis dadebiTi da uaryofiTi tendenciebis Sesaxeb.

analizis dros gamoiangariSeba sxvadasxva koeficientebi. ganvixiloT ramdenime maTgani.

Semosavliani aqtivebi Semosavliani aqtivebis xvedriTi wili = ------------------------------------ mTliani aqtivebi

es koeficinetebi 0,75-dan _ 0,85 –mde diapazonSi unda arsebobdes. Semosavliani aqtivebi --------------------------------------- : es koeficienti erTze meti unda iyos. Semosavliani pasivebi

gacemuli sesxebis fardoba aqtivebTan – aris bankis sakredito aqtiurobis maCvenebeli. misi optimaluri diapazonia 0,53-0,78. am koeficientis maRali done agresiul sakredito politikas niSnavs.

sakredito politikis riskianobas axasiaTebs koeficienti: gacemuli sesxebis fardoba sakuTar kapitalTan. Tu am koeficientis mniSvneloba rvaze metia, niSnavs rom banks sakredito saqmianobisaTvis sakuTari kapitalis ukmarisoba gaaCnia.

g. bankis pasivebis xarisxis Sefasebis koeficientebi

bankis pasivebs, rogorc cnobilia, miekuTvneba valdebulebebi da

sakuTari kapitali. ZiriTadi koeficientebi, romlebic bankis pasivebis xarisxs anu intesiobas axasiaTeben, Semdegia:

sakuTari kapitalis wili aqtivebSi = sakuTari kapitali / aqtivebi

es koficienti 0,08-sa da 0,15 intervalSi SeiZleba iyos. Tu igi 8%-ze

naklebi aRmoCnda, SeiZleba vivaraudoT, rom banks gakotreba emuqreba. valdebulebebis koncentraciis koeficienti = valdebulebebi / aqtivebi;

misi optimaluri mniSvneloba 0,2 da 0,35-mde intervalSi unda iyos. igi bankis saimedoobis Sefasebis SesaZleblobas iZleva.

moTxovnamde valdebulebebis wili = moTxovnamde valdebulebebi / aqtivebi;

misi optimaluri intervalia 0,2 – 0,4; igi bankis mdgradobis riskis minimizaciis xarisxs axasiaTebs.

vadiani valdebulebebis wili = vadiani valdebulebebi /aqtivebi

igi 0,1-dan 0,3-mde intervalSi unda meryeobdes. maqsimaluri

mniSvneloba riskis minimalur doneze metyvelebs. d. bankis likvidurobis Sefaseba


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likvidurobis koeficientebi axasiaTeben, ramdenad SeuZlia banks, dafaros misi mimdinare valdebulebebi da agreTve, SeeZlos sesxebis gacemis zrda. igi bankis saimedoobas da finansur stabilurobas axasiaTebs. bankis aqtivebis efeqturi marTva uzrunvelyofs bankis maRal likvidurobas. bankis likviduroba uzrunvelyofilia imiT, rom igi mudmivad itovebs moklevadian, maRali xarisxis aqtivebs. amitom, likvidobis safasuri warmoadgens im mogebaze uaris Tqmas, romelsac iReben grZelvadiani naklebi xarisxis aqtivebidan. Tu banks ar eqneba likviduri aqtivebis sakmarisi maragi, maSin, man unda moaxdinos aqtivebis restuqturizacia an moipovos axali valdebulebebi. komerciuli bankis likviduroba misi finansuri mdgomareobis mdgradobis aucilebeli pirobaa, aqtiuri da pasiuri operaciebis riskianobasTan, portfelebis dabalansebulobasTan da operaciebis SemosavlianobasTan erTad. likvidobas didi mniSvneloba aqvs rogorc bankisTvis, aseve maTi klientebisTvis. kerZod: klientebs nebismier dros SeuZliaT maTi dabandebis ukan dabruneba. bankebs SeuZliaT saSuamavlo operaciebis Sesruleba, riTac ekonomikis aqtiurobasa da ekonomikuri krizisebis Tavidan acilebas uwyoben xels. amdenad, bankebis likvidurobis aucilebeli donis dacva mTeli qveynis ekonomikur interesebSi Sedis. bankebs gaaCniaT likvidobis riski, romlis Semcireba SeiZleba bankis aqtivebisa da pasivebis struqturis satabilurobiT, optimaluri saprocento politikiT.

bankis likvidobaze moqmedi faqtorebia: 1. sakuTari kapitalis sidide – rac metia igi, miT metia likvidoba; 2. aqtivebis mobilobis xarisxi – likvidurobis xarisxis mixedviT

aqtivebi ramdenime jgufad iyofa: I klasis aqtivebi – esenia, bankis fuladi saxsrebi da bankis portfelSi myofi saxelmwifo fasiani qaRaldebi. sakredito riski – 0%; II klasis aqtivebi – esenia, gacemuli moklevadiani sesxebi, faqtoringi, bankTaSorisi kreditebi, nayidi komerciuli fasiani qaRaldebi. sakredito riski – 20% anu koeficieentia 0,2; III klasis aqtivebi – aris gacemuli grZelvadiani sesxebi, salizingo operaciebi da sainvesticio fasiani qaRaldebi. riskis koeficientia 0,5 IV klasis aqtivebi – aris aralikviduri aqtivebi, rogoricaa: vadagadacilebuli sesxebi, ZiriTadi saSualebebi, aramaterialuri aqtivebi. sakredito riskia 1,0.

riskis mixedviT Sewonili aqtivebi gamoiTvleba rogorc, TiToeuli kategoriis aqtivis Tanxis maTive riskis koeficientze namravlebis jami.

3. aqtivebis erToblivi riski – igi rac ufro maRalia, miT ufro dabalia bankis likvidoba;

4. Semosavliani da araSemosavliani aqtivebis Tanafardoba (aseve riskebs axasiaTebs);

5. vadiani depozitebis xvedriTi wilis zrda – amaRlebs bankis stabilurobas;

6. aqtivebis diversificireba;


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7. bankis imiji da avtoriteti; 8. gare faqtorebi _ politikuri da ekonomikuri viTareba, fasiani

qaRaldebi bazari, bankTaSorisi bazris ganviTareba, erovnuli bankis mier komerciuli bankebis refinansirebis sistema. praqtikaSi gavrcelebulia absoluturi, saSaulo da saerTo likvidurobis koeficientebi. Aabsoluturi likvidurobis koeficienti gamoiangariSeba fuladi Tanxebis jamis fardobiT, mimdinare valdebulebebTan. Aam koeficientis minimalur doned miRebulia 20%. saerTo likvidurobis koeficienti gamoiTvleba mimdinare aqtivebis SefardebiT mimdinare valdebulebebTan. EbankebSi es koeficienti unda iyos mimdinare valdebulebebis ara naklbe 90%. Eigi imaze mianiSnebs, kompaniis finansuri mdgomareoba stabiluria Tu arastabiluri. am koeficientebs ver davTvliT, Tu bankebis buRaltrul balansSi identificirebuli ar iqneba midinare da grZelvadiani aqtivebi cal-calke. saSualo likvidurobis koeficienti _ saangariSgebo periodis saSualo likviduri aqtivebi unda iyos saSualo valdebulebebis aranakleb 30%. myisieri likvidoba = maRallikviduri aqtivebi / moTxovnamde valdebulebebi

es koeficienti minimum 20% unda iyos. maRallikvidur aqtivebs miekuTvneba fuladi Tanxebi salaroebSi, da sakorespodento angariSze, savaldebulo rezervebi erovnul bankSi, sxva bankSi ganTavsebuli saxsrebi (nostro) da Setanili moTxovnamde depozitebi. xolo, moTxovnamde valdebulebebs miekuTvneba `loro~, moziduli moTxovnamde depozitebi, Tamasuqebi da kreditorebi. moTxovnebi erT welze meti vadiT grZelvadiani likvidoba = ----------------------------------------------------------------------------------- sakuT. kapit. + 1 welze meti vadis davalianeba

sazRvargareT, ganasxvaveben likvidurobis pirvelad da meorad rezervebs. likvidurobis pirveladi rezervi aris likvidurobis ZiriTadi wyaro. rogoricaa, fuladi saxsrebi fulis angariSebze da Cekebi. likvidurobis meorad rezervs miekuTvneba naklebad likviduri aqtivebi – samTavrobo fasiani qaRaldebi da gacemuli sesxebis angariSebi. likvidurobis pirveladi rezervebis fardoba miRebul depozitebTan, unda imyofebodes 5 – 10% -s Soris. xolo, likvidurobis pirveladi da meoradi rezervebis jamis fardoba miRebul depozitebTan, minimum 30% unda iyos.

e. kapitalis adekvaturobis Sefaseba

bankis kapitalis mizania uzrunvelyofili iyos bankSi depozitorTa da sxva kreditorTa fuladi saxsrebis Senaxvis saimedooba, sabanko riskebiT mosalodneli negatiuri Sedegebis minimumamde dayvana, sabanko


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operaciebis gafarToeba, mosalodneli da moulodneli finansuri danakargebis ganeitraleba, sistemuri krizisis warmoqmnis albaTobis minimumade dayvana. amdenad, kapitali warmoadgens bankis erT-erT mniSvnelovan maCvenebels. arsebobs kapitalis gansxvavebuli maCveneblebi: minimaluri ganaRdebuli sawesdebo kapitali, pirveladi kapitali, meoradi kapitali, sazedamxedvelo kapitali. pirveladi kapitali aris saaqcio kapitali (ukan gamosyidvis gamoklebiT) + wina wlis mogebidan Seqmnili rezervebi + saemisio kapitali + wina wlis gaunawilebeli mogeba. meoradi kapitali aris mimdinare wlis mogeba/zarals + miznobrivi fondebi + saerTo rezervebi (sesxebis SesaZlo danakargebis rezervi) + vadiani privilegirebuli aqciebi + subordinirebuli sesxebi. sazedamxedvelo kapitali aris pirveladi da meoradi kapitalis jami. igi unda iyos riskiT Sewonili aqtivebis minimum 12%. sazedamxedvelo kapitali SeiZleba meti an naklebi iyos saaqcio kapitalze. kapitalis adekvaturoba uzrunvelyofs bankebis finansrur siZlieres, riskebis minimumamde dayvanas, gadaxdisunarianobas, bankis saimedoobas. bankis kapitalis adekvaturobis gansazRvrisa da SefasebisaTvis gamoiyeneba bankis sxvadasxva saxeobis kapitalis koeficientebi da minimaluri sazedamxedvelo kapitali. arsebobs kapitalis adekvaturobis gansazRvris ZiriTadi koeficientebi, romelTa normativebi dadgenilia erovnuli bankis mier (romelic periodulad SeiZleba Seicvalos), raTa uzrunvelyofili iqnes komerciuli bankebis finansuri mdgradoba da saimedooba. esenia: pirveladi kapitalis koeficienti, romelic aris pirveladi kapitalis fardoba riskis mixedviTY Sewonil aqtivebTan, romelic ara nakleb 8% unda iyos. sazedamxedvelo kapitalis koeficienti – sazedamxedvelo kapitalis fardoba riskis mixedviT Sewonili aqtivebis jamTan, romelic ara nakleb 12% unda iyos. erTi insaideris koeficienti – bankis mier erT insaiderze gacemuli sesxi da danarCeni valdebulebebis saerTo Tanxa ar unda aRematebodsi bankis sazedamxedvelo kapitalis 5%-s.

yvela insaideris koeficienti – yvela insaiderze gacemuli sesxebisa da sxva valdebulebebis saerTo Tanxa ar unda aRematebodes bankis sazedamxedvelo kapitalis 25%-s.

erTi autsaideris koeficienti – erT pirze gacemuli sesxebisa da sxva valdebulebebis saerTo Tanxa ar unda aRematebodes bankis sazedamxedvelo kapitalis 15%-s.

msxvili sesxebis koeficienti – gacemuli yvela msxvili sesxisa da sxva valdebulebebis saerTo Tanxa ar unda aRematebodes sazedamxedvelo kapitalis ormag odenobas. (msxili sesxi aris erT pirze gacemuli sesxi, romelic aRemateba sazedamxedvelo kapitalis 5%-s).

sablanko sesxis koeficienti – yvela gacemuli sablanko (giravnobis gareSe) sesxis saerTo Tanxa ar unda aRematebodes bankis sakredito dabandebis 25%-s.

wilobrivi investiciebis koeficienti – iuridiul pirTa sawesdebo kpitalSi bankis investiciebis saerTo Tanxa ar unda aRematebodes bankis saaqcio kapitalis 50%-s.


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qonebrivi investiciebis koeficienti – bankis ZiriTadi saSualebebis narCeni Rirebuleba sxva iuridiul pirTa sawesdebo kapitalSi, bankis investiciebis saerTo TanxasTan erTad, ar unda aRematebodes bankis saaqcio kapitalis 70%-s.

saerTo Ria savaluto poziciis limiti – bankis saerTo Ria savaluto pozicia ar unda aRematebodes bankis sazedamxedvelo kapitalis 20%-s.

analizis dros CamoTvlili koeficientebis dinamikis Seswavla, swori daskvnebis saSualebas iZleva. ganasxvaveben kapitalizirebul da arakapitalizirebul bankebs. kapitalizirebulia bankebi – romlebic arian konkurentunarianebi. isini izrdebian, farTovdebian da momxmareblebs sTavazoben momsaxurebis farTo speqtrs. maT SeuZliaT gauZlon droebiT problemebs, gaumklavdnen daubrunebel sesxebs, SeinarCunon da moizidon kvalificiuri TanamSromlebi da menejmenti. arakapitalizirebul bankebs ar SeuZliaT gauZlon problemebs, maTTan urTierToba sariskoa momxmareblebisaTvis.

II. bankis mogeba/zaralis angariSgebis analizuri mniSvneloba

mogeba/zaralis angariSgebis informacia saSualebas iZleva Sefasebuli iqnas kompaniis resursebis gamoyenebis efeqtianoba.

arsebobs aseTi paradoqsi: maRali likviduroba ewinaaRdegeba maRal momgebianobas. maRali likviduroba moiTxovs garkveuli raodenobis fuladi Tanxebis mudam arsebobas. maRali momgebianoba ki moiTxovs fuladi Tanxebis xarjvas mogebis misaRebad. amasTan, mogeba gaiangariSeba daricxvis principiT aRiarebul Semosavlebsa da xarjebs Soris sxvaobiT. aqedan gamomdinare, bankis menejments mudam sWirdeba miiRos gonivruli gadawyvetileba likvidurobis sawinaaRmdegod, momgebianobis amaRlebisaTvis an piriqiT. mogeba aris kompaniis saboloo finansuri efeqti anu iseTi Sedegi, romelic finansur namats gulisxmobs (Tundac fuladi Tanxebi mTlianad jer miRebuli ar iyos). bankebSi igi gviCvenebs, ramdenad efetianad aris gamoyenebuli sabanko resursebi. mogeba aris kompleqsuri ekonomikuri maCvenebeli, romelSic koncentrirebulia (Tavmoyrilia, asaxulia) kompaniis yvela sferos saqmianobis xarisxi. mogebis miReba niSnavs, rom banki ara mxolod faravs mis xarjebs, aramed gaaCnia Semosavlebis nameti xarjebze. komerciuli bankis mogeba gamoiTvleba sabanko operaciebis saxeebis mixedviT, rogoricaa:

mogeba/zarali saprocento Semosavlebsa da xarjebs sxvaobidan;

mogeba/zarali sakomisio Semosavlebsa da xarjebs Soris sxvaobidan;

mogeba/zarali ucxouri valutis yidva-gayidvidan;

mogeba/zarali danarCeni saqmianobidan;

mogeba dabegvramde;

wminda mogeba (mogebis gadasaxadis gamoklebis Semdeg);

gaunawilebeli mogeba (romelic rCeba mogebis gamoyenebis Semdeg).


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mogeba/zaralis angariSgebis vertikalur da horizontalur analizSi mravali koeficienti Seiswavleba. mogebis analizi da daskvnebi unda gakeTdes detalurad, sabanko saqmianobis saxeebis Sesabamisad, raTa gamovlindes mogebis gadidebis konkretuli gzebi. mogebis maCveneblebis analizTan erTad, aucilebelia Seswavlil iqnas momgebianobis maCveneblebi, romlebic procentulad axasiaTeben momgebianobis dones. momgebianobis mravali tipis maCvenebeli SeiZleba gamoiTvalos. amJamad ganvixiloT momgebianobis mxolod ramdenime maCvenebli, rogoricaa:

Aaqtivebis momgebianoba = dasabegri mogeba / aqtivis jami * 100% igi gviCvenebs, ramdeni procenti mogeba miiReba yovel erT lar aqtivze. saaqcio kapitalis momgebianoba = wminda mogeba / sakuTar kapitalTan igi gviCvenebs, ramdeni procenti wminda mogeba miiReba yovel erT lar saaqcio kapitalze da saintereso maCvenebelia aqcionerebisaTvis. analizis dros Seiswavleba motanili maCveneblebis dinamika anu cvlilebis tendenciebi da masze moqmedi faqtorebi. bankis momgebianobaze moqmedi faqtorebia: bankis saprocento politika, aqtivebis struqtura, pasivebis struqturis optimaluroba, mmarTvelobiTi xarjebis optimaluroba, menejmentis done, savaluto kursis cvlilebebi, saxelmwifos fiskaluri politika. Aamrigad, finansuri angariSgebis informaciis safuZvelze SesaZlebelia mravali saxis finansuri koeficientebis Seswavla da praqtikaSi gamoyeneba bankebis gadaxdisunarianobis zrdis, momgebianobis amaRlebisa da riskebis marTvisaTvis. III.Ffuladi nakadebis angariSgebis analizuri mniSvneloba fuladi nakadebis angariSgebaSi warmodgenlia fuladi Tanxebis Semodinebisa da gasvlis mimarTulebebi. es informacia saSualebas iZleva Seswavlil iqnas kompaniis uzrunvelyofa fuladi resursebiT. SesaZlebelia pasuxi gaeces kiTxvas: aqvs Tu ara kompanias sakmarisi fuladi resursi raTa droulad dafaros valdebulebebi. Aadgili xom ar aqvs fulis deficits. Ppirvel rigSi Seiswavleba wminda fuladi nakadebi wina periodebTan SedarebiT da Semdeg xdeba fulis sxvadasxva koeficientebis analizi. cnobilia, rom fuladi nakadebis angariSgeba sami ganayofisagan Sedgeba. esenia, wminda fuladi nakadi saoperacio, sainvesticio da safinanso saqmianobidan. pirvel cxrilSi mocemulia wminda fuladi nakadebis maCvneblebi TiToeuli ganayofis mixedviT, pirobiTi bankis magaliTze. 11.4.4. cxrilis safuZvelze, SeiZleba Semdegi analizuri cxrilis momzadeba (ix cxrili 11.5.1.).


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cxrili 11.5.1. wminda fuladi nakadebi saqmianobis sferoebis mixedviT pirobiTi bankis magaliTze (aT. l)

saqmianobis sferoebi

wminda fuladi saxsrebi wina wels Mmimdinare

wels 1. wminda fuladi nakadi saoperacio

saqmianobidan 2. wminda fuladi nakadi sainvesticio

samianobidan 3. wminda fuladi nakadi safinanso

samiqmianobidan --------------------------------------------------- sul wminda fuladi nakadi

23 800 6 700) 15 900 ------------- 33 000

22 100 (4 500) 12 000 -------------- 29 600

rogroc cxrilidan Cans, saanalizo bankSi wminda fuladi nakadi Semcirebuli wina welTan SedarebiT. Semdegi analizi unda warimarTos gamomwvevi mizezebis gamosavlenad. analizis dros agreTve Seiswavleba fulis mravali koeficienti. kerZod: fulis brunvis ricxvi = Semosavlebi / fuladi Tanxebi saSualo wliuri naSTi igi aCavenebs, saqmianobaSi avansirebuli fuladi saxsrebi, ramdenjer brudndeba ukan weliwadSi. fuladi Tanxebis saS.wl.naSTi procentis dafarvis koeficienti = --------------------------------------- wliuri procentis xarji igi axasiaTebs, arsebuli fuladi saxsrebiT ifareba Tu ara wliuri procentis xarji. fulis efeqtianobis wminda mTliani fuladi nakadi saerTo koeficienti = ------------------------------------------------------------------ fulis mTliani gadineba weliwadSi es koeficienti axasiaTebs, ramdenad aRemateba Ffulis Semodineba mis brunvidan gasvlas. Ees koeficienti erTze meti unda iyos. zemoT CamoTvlili maCveneblebis garda aTeulobiT koeficienti Seiswavleba, magram axla aq SevCerdeT. kiTxvebi TviTSemowmebisaTvis: 1. CamoTvaleT finansuri angariSgebis komponentebi; 2. romeli principiT dgeba mogeba/zaralis angariSgeba; 3. axseniT, romeli principiT dgeba fuladi nakadebis angariSgeba; 4. CamoTvaleT komerciuli bankis likvidurobis koeficientebi; 5. axseniT, ras niSnavs kapitalis adekvaturoba; 6. CamoTvaleT bankis likvidurobaze moqmedi faqtorebi; 6. CamoTvaleT bankis momgebianobaze moqmedi faqtorebi.


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d a n a r T i

I finansuri angariSgebis saerTaSoriso standartebi 2016 wlis mdgomareobiT

Ffinansuri NGangariSgebis saerTaSoriso standartebis konceptualuri safuZvlebi

F fass 1 - finansuri angariSgebis saerTaSoriso standartebis pirvelad Ggamoyeneba fass 2 – wilobrivi gadaxda fass 3 – sawarmoTa gaerTianeba fass 4 – sadazRvevo xelSekrulebebi fass 5 – gasayidad gamiznuli grZelvadiani aqtivebi da Sewyvetili operaciebi fass 6 – mineraluri resursebis maragis Zieba da Sefaseba fass 7 – finansuri instrumentebi: ganmartebiTi SeniSvnebi fass 8 – saoperacio segmentebi fass 9 – finansuri instrumentebi fass 10 – konsolidirebuli finansuri angariSgeba fass 11 – erToblivi saqmianoba fass 12 – interesebi sxva organizaciebSi fass 13 – realuri Rirebulebis gazomva fass 14 – maregulirebeli gadavadebuli angariSebi fass 15 – Semosavali SemkveTebis kontraqtebidan fass 16 – ijara B bass 1 – finansuri angariSgebis wardgena bass 2 – sasaqonlo-materialuri faseulobebi bass 7 – fuladi nakadebis angariSgeba bass 8 – saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi bass 10 – saangariSgebo periodis Semdgomi movlenebi bass 11 - samSeneblo kontraqtebi bass 12 – mogebidan gadasaxadebi bass 16 – ZiriTadi saSualebebi bass 17 – ijara bass 18 – amonagebi Bbass 19 – daqiravebul momuSaveTa gasamrjeloebi bass 20 – saxelmwifo grantebis buRaltruli aRricxva da saxelmwifo daxmarebis ganmartebiTi SeniSvnebi bass 21 – ucxouri valutis kursis cvlilebebiT gamowveuli Sedegebi bass 23 – sesxis sargeblobasTan dakavSirebuli danaxarjebi bass 24 – dakavSirebul mxareTa ganmartebiTi SeniSvnebi bass 26 – sapensio uzrunvelyofis programebis buRaltruli aRricxva bass 27 – konsolidirebuli da individualuri finansuri angariSgeba bass 28 – investiciebi mekavSire sawarmoebSi bass 29 – finansuri angariSgeba hiperinflaciuri ekonomikis pirobebSi bass 31 – erTobliv saqmianobaSi monawileoba bass 32 – finansuri instrumentebi: wardgena


160

bass 33 – Semosavali aqciaze bass 34 – Sualeduri finansuri angariSgeba bass 36 – aqtivebis gaufasureba bass 37 – anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi bass 38 – aramaterialuri aqtivebi bass 39 – finansuri instrumentebi: aRiareba da Sefaseba bass 40 – sainvestivio qoneba bass 41 – soflis meurneoba (amJamad mimdinareobs bass-is cvlilebebi )

II buRaltruli aRricxvis angariSTa gegma saqarTvelos sabanko dawesebulebebisaTvis I aqtivebi klasi 10. salaro, komerciuli bankebis angariSebi saqarTvelos erovnul bankSi 100 - naRdi fuli momoqcevaSi erovnuli valutiT 1002 - saqarTvelos erovnuli bankis salaro (seb) 1003 - komerciuli bankis salaro 1004 - fuladi saxsrebi bankomatebSi 1005 - kvanZgareTa saoperacio salaro 1006 - banknotebi da monetebi gzaSi 1007 - mimoqcevidan amosaRebi banknotebi da monetebi (seb) (SeniSvna: angariSebi, romlebzec miniSnebulia `seb~ - i, gaixsneba mxolod saqarTvelos erovnul bankSi) 101 - naRdi ucxouri valuta da sxva sagadaxdo dokumentebi 1012 - saqarTvelos erovnuli bankis salaro (seb) 1013 - komerciuli bankis salaro 1014 - fuladi saxsrebi bankomatebSi 1015 - kvanZgareTa saoperacio salaro 1016 - banknotebi da monetebi gzaSi 1018 - sxva sagadaxdo dokumentebi 105 - komerciuli bankebis angariSebi erovnul bankSi erovnuli valutiT 1051 - komerciuli bankis savaldebulo rezervebi saqarTvelos erovnul bankSi 1052 - komerciuli bankebis sakorespodento angariSebi saqrTvelos erovnul bankSi 106 - komerciuli bankebis angariSebi erovnul bankSi ucxouri


161

valutiT 1062 - komerciuli bankebis sakorespodento angariSebi saqarTvelos erovnul bankSi klasi 11. oqro 110 - oqro 1101 - saerTaSoriso standartebis Sesabamisi oqro 1102 - saerTaSoriso standartebis Seusabamo oqro Kklasi 12. saxelmwifo institutebisaTvis micemuli sesxebi 120 - saxelmwifo institutebisaTvis micemuli sesxebi erovnuli valutiT 1201 - finansTa saministrosaTvis micemuli moklevadiani sesxebi 1202 - danarCeni saministroebisa da departamentebisaTvis micemuli moklevadiani sesxebi 1203 - adgilobrivi mmarTvelobis organoebisaTvis micemuli moklevadiani sesxebi 1209 - overdraftebi saxelmwifo institutebis mimdinare angariSebze 121 - saxelmwifo institutebisaTvis micemuli moklevadiani sesxebiUucxouri valutiT 1211 - finansTa saministrosaTvis micemuli moklevadiani sesxebi 1212 - dananarCeni saministroebisa da departamentebisaTvis micemuli moklevadiani sesxebi 1213 - adgilobrivi mmarTvelobis organoebisaTvis micemuli moklevadiani sesxebi 1219 - overdraftebi saxelmwifo institutebis mimdinare angariSebze 125 - saxelmwifo institutebisaTvis micemuli grZelvadiani sesxebi erovnuli valutiT 1251 - finansTa saministrosaTvis micemuli grZelvadiani sesxebi 1252 - danarCeni saministroebisa da departamentebisaTvis micemuli grZelvadiani sesxebi 1253 - adgilobrivi mmarTvelobis organoebisaTvis micemuli grZelvadiani sesxebi 126 - saxelmwifo institutebisaTvis micemuli grZelvadiani sesxebiUucxouri valutiT 1261 - finansTa saministrosaTvis micemuli moklevadiani sesxebi 1262 - danarCeni saministroebisa da departamentebisaTvis micemuli moklevadiani sesxebi 1263 - adgilobrivi mmarTvelobis organoebisaTvis micemuli


162

moklevadiani sesxebi klasi 13. saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli sesxebi 130 - saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli moklevadiani sesxebi erovnuli valutiT 1302 - vaWrobisa da momsaxurebis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1303 - energetikis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1304 - soflis meurneobisa da metyeveobis sferos sawarmeobisaTvis micemuli moklevadiani sesxebi 1305 - mSeneblobis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1306 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1307 - transportisa da kavSirgabmulobis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1308 - danarCen sferoTa sawarmoebisaTvis micemuli moklevadiani sesxebi 1309 - ovedraftebi saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare angariSebze 131 - saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli moklevadiani sesxebi ucxouri valutiT 1312 - vaWrobisa da momsaxurebis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1313 - energetikis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1314 - soflis meurneobisa da metyeveobis sferos sawarmeobisaTvis micemuli moklevadiani sesxebi 1315 - mSeneblobis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1316 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1317 - transportisa da kavSirgabmulobis sferos sawarmoebisaTvis micemuli moklevadiani sesxebi 1318 - danarCen sferoTa sawarmoebisaTvis micemuli moklevadiani sesxebi 1319 - overdraftebi saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare angariSebze 135 - saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli grZelvadiani sesxebi erovnuli valutiT 1352 - vaWrobisa da momsaxurebis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi


163

1353 - energetikis sferos sawarmoebisaTvis micemuli grZelvadiani Sesxebi 1354 - soflis meurneobisa da metyeveobis sferos sawarmeobisaTvis micemuli grZelvadiani sesxebi 1355 - mSeneblobis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1356 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1357 - transportisa da kavSirgabmulobis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1358 - danarCen sferoTa sawarmoebisaTvis micemuli grZelvadiani sesxebi 136 - saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli grZelvadiani sesxebi ucxouri valutiT 1362 - vaWrobisa da momsaxurebis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1363 - energetikis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1364 - soflis meurneobisa da metyeveobis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1365 - mSeneblobis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1366 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1367 - transportisa da kavSirgabmulobis sferos sawarmoebisaTvis micemuli grZelvadiani sesxebi 1368 - danarCen sferoTa sawarmoebisaTvis micemuli grZelvadiani sesxebi klasi 14. saxelmwifo savalo fasiani qaRaldebi 140 - saxelmwifo fasiani qaRaldebi erovnuli valutiT 1401 - saxelmwifo savalo diskonturi fasiani qaRaldebi 1402 - saxelmwifo savalo diskonturi fasiani qaRaldebis kontrangariS-diskonti 1403 - saxalmwifo savalo kuponuri fasiani qaRaldebi 1404 - saxelmwifo savalo kuponuri fasiani qaRaldebis diskonti 1405 - saxelmwifo savalo kuponuri fasiani qaRaldebis premia 1406 - saxelmwifo savalo fasiani qaRaldebis gadafaseba (seb) 1407 - saxelmwifo savalo valdebulebebi erovnuli bankisTvis (seb) 141 - saxelmwifo savalo fasiano qaRaldebi ucxouri valutiT 1411 - saxelmwifo savalo diskonturi fasiani qaRaldebi 1412 - saxelmwifo savalo diskonturi fasiani qaRaldebis kontrangariS-diskonti


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1413 - saxalmwifo savalo kuponuri fasiani qaRaldebi 1414 - saxelmwifo savalo kuponuri fasiani qaRaldebis diskonti 1415 - saxelmwifo savalo kuponuri fasiani qaRaldebis premia 1416 - saxelmwifo savalo fasiani qaRaldebis gadafaseba (seb) klasi 15. fasiani qaRaldebi dilinguri operaciebisaTvis 150 - fasiani qaRaldebi dilinguri operaciebisaTvis erovnuli valutiT 1501 - aqciebi 1502 - saxelmwifo savalo fasiani qaRaldebi 1503 - korporaciuli savalo fasiani qaRaldebi 151 - fasiani qaRaldebi dilinguri operaciebisaTvis ucxouri valutiT 1511 - aqciebi 1512 - saxelmwifo savalo fasiani qaRaldebi 1513 - korporaciuli savalo fasiani qaRaldebi klasi 16. korporaciuli savalo fasiani qaRaldebi 160 - korporaciuli savalo fasiani qaRaldebi erovnuli valutiT 1601 - korporaciuli savalo diskonturi fasiani qaRaldebi 1602 - korporaciuli savalo diskonturi fasiani qaRaldebis kontrangariS-diskonti 1603 - korporaciuli savalo kuponuri fasiani qaRaldebi 1604 - korporaciuli savalo kuponuri fasiani qaRaldebis diskonti 1605 - korporaciuli savalo kuponuri fasiani qaRaldebis premia 1606 - korporaciuli savalo fasiani qaRaldebis gadafaseba (seb) 161 - korporaciuli savalo fasiani qaRaldebi ucxouri valutiT 1611 - korporaciuli savalo diskonturi fasiani qaRaldebi 1612 - korporaciuli savalo diskonturi fasiani qaRaldebis kontrangariS-diskonti 1613 - korporaciuli savalo kuponuri fasiani qaRaldebi 1614 - korporaciuli savalo kuponuri fasiani qaRaldebis diskonti 1615 - korporaciuli savalo kuponuri fasiani qaRaldebis premia 1616 - korporaciuli savalo fasiani qaRaldebis gadafaseba (seb) klasi 17. moTxovnebi bankebis mimarT 170 - ~nostro~ angariSebi erovnuli valutiT 1701 - `nostro~ angariSebi ararezidnet cantralur bankebSi (seb) 1702 - `nostro~ angariSebi ararezidnet komerciul bankebSi 1703 - `nostro~ angariSebi rezident komerciul bankebSi


165

171 - `nostro~ angariSebi ucxouri valutiT 1711 - `nostro~ angariSebi ararezidnet cantralur bankebSi (seb) 1712 - `nostro~ angariSebi ararezidnet komerciul bankebSi 1713 - `nostro~ angariSebi rezident komerciul bankebSi 172 - bankebSi ganTavsebuli vadiani depozitebi erovnuli valutiT 1721 - vadiani depozitebi ararezident centralur bankebSi (seb) 1722 - vadiani depozitebi ararezident komerciul bankebSi 1723 - vadiani depozitebi rezident komerciul bankebSi 173 - bankebSi ganTavsebuli vadiani depozitebi ucxouri valutiT 1731 - vadiani depozitebi ararezident centralur bankebSi (seb) 1732 - vadiani depozitebi ararezident komerciul bankebSi 1733 - vadiani depozitebi rezident komerciul bankebSi 175 - bankebisaTvis micemuli sesxebi erovnuli valutiT 1751 - ararezidenti centraluri bankebisaTvis micemuli sesxebi (seb) 1752 - ararezidenti komerciuli bankebisaTvis micemuli sesxebi 1753 - rezidenti komerciuli bankebisaTvis micemuli sesxebi 1754 - repooperaciebiT bankebisaTvis micemuli sesxebi 1759 - overdraftebi `loro~ angariSebze 176 - bankebisaTvis micemuli sesxebi ucxouri valutiT 1761 - ararezident centraluri bankebisaTvis micemuli sesxebi (seb) 1762 - ararezident komerciuli bankebisaTvis micemuli sesxebi 1763 - rezident komerciuli bankebisaTvis micemuli sesxebi 1764 - repooperaciebiT bankebisaTvis micemuli sesxebi 1769 - overdraftebi `loro~ angariSebze K klasi 18. klientebisaTvis micemuli sesxebi 180 - klientebisaTvis micemuli moklevadiani sesxebi erovnuli valutiT 1801 - fizikuri pirebisaTvis micemuli moklevadiani sesxebi 1802 - vaWrobisa da momsaxurebis sferos klientebisaTvis micemuli moklevadiani sesxebi 1803 - energetikis sferos klientebisaTvis micemuli moklevadiani sesxebi 1804 - soflis meurenobisa da metyeveobis sferos klientebisaTvis micemuli moklevadiani sesxebi 1805 - mSeneblobis sferos klientebisaTvis micemuli moklevadiani sesxebi 1806 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos


166

klientebisaTvis micemuli moklevadiani sesxebi 1807 - transportisa da kavSirgabmulobis sferos klientebisaTvis micemuli moklevadiani sesxebi 1808 - danarCen sferoTa klientebisaTvis micemuli moklevadiani sesxebi 1809 - oferdraftebi klientTa mimdinare angariSebze 181 - klientebisaTvis micemuli moklevadiani sesxebi ucxouri valutiT 1811 - fizikuri pirebisaTvis micemuli moklevadiani sesxebi 1812 - vaWrobisa da momsaxurebis sferos klientebisaTvis micemuli moklevadiani sesxebi 1813 - energetikis sferos klientebisaTvis micemuli moklevadiani sesxebi 1814 - soflis meurenobisa da metyeveobis sferos klientebisaTvis micemuli moklevadiani sesxebi 1815 - mSeneblobis sferos klientebisaTvis micemuli moklevadiani sesxebi 1816 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos klientebisaTvis micemuli moklevadiani sesxebi 1817 - transportisa da kavSirgabmulobis sferos klientebisaTvis micemuli moklevadiani sesxebi 1818 - danarCen sferoTa klientebisaTvis micemuli moklevadiani sesxebi 1819 - oferdraftebi klientTa mimdinare angariSebze 185 - klientebisaTvis micemuli grZelvadiani sesxebi erovnuli valutiT 1851 - fizikuri pirebisaTvis micemuli grZelvadiani sesxebi 1852 - vaWrobisa da momsaxurebis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1853 - energetikis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1854 - soflis meurenobisa da metyeveobis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1855 - mSeneblobis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1856 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1857 - transportisa da kavSirgabmulobis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1858 - danarCen sferoTa klientebisaTvis micemuli grZelvadiani sesxebi 186 - klientebisaTvis micemuli grZelvadiani sesxebi ucxouri valutiT 1861 - fizikuri pirebisaTvis micemuli grZelvadiani sesxebi


167

1862 - vaWrobisa da momsaxurebis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1863 - energetikis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1864 - soflis meurenobisa da metyeveobis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1865 - mSeneblobis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1866 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1867 - transportisa da kavSirgabmulobis sferos klientebisaTvis micemuli grZelvadiani sesxebi 1868 - danarCen sferoTa klientebisaTvis micemuli grZelvadiani sesxebi K klasi 19. vadagadacilebuli sesxebi 190 - vadagadacilebuli sesxebi erovnuli valutiT 1901 - saxelmwifo institutebisaTvis micemuli sesxebis vadagadacilebuli davalianeba 1902 - saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis M micemuli sesxebis vadagadacilebuli davalianeba 1903 - bankebisaTvis micemuli sesxebis vadagadacilebuli davalianeba 1905 - klientebisaTvis micemuli sesxebis vadagadacilebuli davalianeba 191 - vadagadacilebuli sesxebi ucxouri valutiT 1911 - saxelmwifo institutebisaTvis micemuli sesxebis vadagadacilebuli davalianeba 1912 - saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis Mmicemuli sesxebis vadagadacilebuli davalianeba 1913 - bankebisaTvis micemuli sesxebis vadagadacilebuli davalianeba 1915 - klientebisaTvis micemuli sesxebis vadagadacilebuli davalianeba klasi 20. investiciebi Svilobil da sxva sawarmoebSi 200 - investiciebi Svilobil da sxva sawarmoebSi erovnuli valutiT 2001 - investieciebi, romlebic Seadgens 20 procentze naklebs sawarmoTa sawesdebo kapitalSi 2002 - investieciebi, romlebic Seadgens 20 – 50 procents

sawarmoTa sawesdebo kapitalSi 2003 - investieciebi, romlebic Seadgens 50 procentze mets sawarmoTa sawesdebo kapitalSi


168

201 - investiciebi Svilobil da sxva sawarmoebSi ucxouri valutiT 2011 - investieciebi, romlebic Seadgens 20 procentze naklebs sawarmoTa sawesdebo kapitalSi 2012 - investieciebi, romlebic Seadgens 20–50 procents sawarmoTa sawesdebo kapitalSi 2013 - investieciebi, romlebic Seadgens 50 procentze mets sawarmoTa sawesdebo kapitalSi klasi 21. saerTaSoriso savaluto fondis angariSebi 210 - saerTaSoriso savaluto fondis angariSebi 2101 - IMF SDR (seb) 2102 - IMF angariSebi (seb) K klasi 23. danarCeni operaciebi 230 – danarCeni operaciebi erovnuli valutiT 2301 - brokeruli operaciebi 2302 - faqtoringi

2302 - finansuri lizingi

231 - danarCeni operaciebi ucxouri valutiT 2311 - brokeruli operaciebi 2312 - faqtoringi

2313 - finansuri lizingi

klasi 24. misaRebi procentebi da dividendebi 240 - misaRebi procentebi erovnuli valutiT 2401 - misaRebi procentebi saxelmwifo institutebisaTvis micemuli sesxebis mixedviT 2402 - misaRebi procentebi saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli sesxebis mixedviT 2403 - misaRebi procentebi bankebSi ganTavsebuli saxsrebis (sesxebis garda) mixedviT

2404 - misaRebi procentebi bankebisaTvis micemuli sesxebis mixedviT 2405 - misaRebi procentebi klientebisaTvis micemuli sesxebis

mixedviT 2406 - misaRebi procentebi saxelmwifo savalo kuponuri fasiani qaRaldebis mixedviT

2407 - misaRebi procentebi korporaciuli savalo kuponuri


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fasiani qaRaldebis mixedviT 2408 - misaRebi procentebi ssf – s aqtivebis mixedviT (seb) 2409 - misaRebi procentebi danarCeni operaciebis mixedviT

241 - misaRebi procentebi ucxouri valutiT

2411 - misaRebi procentebi saxelmwifo institutebisaTvis micemuli sesxebis mixedviT

2412 - misaRebi procentebi saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli sesxebis mixedviT 2413 - misaRebi procentebi bankebSi ganTavsebuli saxsrebis (sesxebis garda) mixedviT 2414 - misaRebi procentebi bankebisaTvis micemuli sesxebis mixedviT 2415 - misaRebi procentebi klientebisaTvis micemuli sesxebis

mixedviT 2416 - misaRebi procentebi saxelmwifo savalo kuponuri fasiani qaRaldebis mixedviT 2417 - misaRebi procentebi korpoaciuli savalo kuponuri fasiani qaRaldebis mixedviT 2418 - misaRebi procentebi ssf–s aqtivebis mixedviT (seb) 2419 - misaRebi procentebi danarCeni operaciebis mixedviT 246 - misaRebi dividendebi sawarmoTa sawesdebo kapitalSi investicilebios mixedviT erovnuli valutiT 2461 - misaRebi dividendebi investiciebis mixedviT, romlebic Seadgens sawarmoTa sawasdebo kapitalSi 20 procentze naklebs 2462 - misaRebi dividendebi investiciebis mixedviT, romlebic Seadgens sawarmoTa sawasdebo kapitalis 20-50 procents 2463 -NmisaRebi dividendebi investiciebis mixedviT, romlebic Seadgens sawarmoTa sawasdebo kapitalis 50 procentze mets 247 - misaRebi dividendebi sawarmoTa sawesdebo kapitalSi investiciebis mixedviT ucxouri valutiT 2471 - misaRebi dividendebi investiciebis mixedviT, romlebic Seadgens sawarmoTa sawasdebo kapitalSi 20 procentze naklebs 2472 - misaRebi dividendebi investiciebis mixedviT, romlebic Seadgens sawarmoTa sawasdebo kapitalis 20-50 procents 2473 -NmisaRebi dividendebi investiciebis mixedviT, romlebic Seadgens sawarmoTa sawasdebo kapitalis 50 procentze mets klasi 25. danarCeni aqtivebi 250 - danarCeni aqtivebi erovnuli valutiT


170

2501 - debitorebi 2502 - gaurkveveli Tanxebi 2503 - avansebi 2504 - inkasirebuli sagadaxdo sabuTebi 2505 - ZiriTad saSualebaTa Rirebulebis winaswari gadaxda 2506 - giraoSi darCenili uZravi qoneba 2507 - giraoSi darCenili moZravi qoneba 2508 - moTxovnebi garantiebis mixedviT 251 - danarCeni aqtivebi ucxouri valutiT 2511 - debitorebi 2512 - gaurkveveli Tanxebi 2513 - avansebi 2514 - inkasirebuli sagadaxdo sabuTebi 2518 - moTxovnebi garantiebis mixedviT 252 - Zvirfasi liTonebi, xelovnebis nawarmoebebi da sakoleqcio sagnebi 2521 - Zvirfasi liTonebi, xelovnebis nawarmoebebi da sakoleqcio sagnebi 254 - sameurneo masalebi 2541 - sameurneo masalebi (maragi) 255 - biujetSi mimdinare gadasaxadebi 2551 - mogebis mimdinare gadasaxadi 2552 - gadaxdili dRg 2553 - danarCeni mimdinare gadasaxadebi 258 - specialuri depozitebi erovnuli valutiT 2581 - depozitebi micemuli garantiebis mixedviT 2582 - depozituri angariSebi Cekis wignakebis mixedviT 2583 - depozituri angariSebi sabanko baraTebis mixedviT 2585 - depozitebi akreditivis mixedviT 2589 - depozituri angariSebi danarCeni sagadaxdo sabuTebis mixedviT 259 - specialuri depozitebi ucxouri valutiT 2591 - depozitebi micemuli garantiebis mixedviT 2592 - depozituri angariSebi Cekis wignakebis mixedviT 2593 - depozituri angariSebi sabanko baraTebis mixedviT 2595 - depozitebi akreditivis mixedviT 2599 - depozituri angariSebi danarCeni sagadaxdo sabuTebis mixedviT


171

klasi 26. savaluto pozicia 260 - savaluto poziciis kontrfasi 2601- savaluto poziciis kontrfasi 261 - savuluto pozicia 2611 - savuluto pozicia klasi 27. gadavadebuli sagdasaxado aqtivi 271 - gadavadebuli sagadasaxado aqtivi 2711 - gadavadebuli sagadasaxado aqtivi klasi 28. angariSsworeba erTi bankis dawesebulebebs Soris 283 - angariSsworeba erTi bankis dawesebulebebs Soris

erovnuli valutiT 2831 - angariSsworeba erTi bankis dawesebulebebs Soris 284 - angariSsworeba erTi bankis dawesebulebenbs Soris

ucxouri valutiT 2841 - angariSsworeba erTi bankis dawesebulebebs Soris klasi 29. ZiriTadi saSualebebi da aramaterialuri aqtivebi 290 - ZiriTadi saSualebebi 2901 - miwa 2902 - Senoba-nagebobebi 2903 - kompiuteruli teqnika da sakomunikacio mowyobilobebi 2904 - satransporto saSualebebi 2905 - aveji da mowyobilobebi 2906 - danarCeni ZiriTadi saSualebebi 291 - daumTavrebeli kapitaluri dabandebis danaxarjebi 2911 - daumTavrebeli kapitaluri dabandebis danaxarjebi 2912 - kapitaluri danaxarjebi ijariT aRebuli obieqtebis mixedviT 292 - operaciuli lizingi 2921 - miwa 2922 - Senoba-nagebobebi


172

2923 - kompiuterebi da sakomunikacio mowyobilobebi 2924 - satransporto saSualebebi 2925 - aveji da mowyobilobebi 2926 - danarCeni ZiriTadi saSualebebi 296 - aramaterialuri aqtivebi

2961 - aramaterialuri aqtivebi II. valdebulebebi

K klasi 30. saqarTvelos erovnuli bankis mier mimoqcevaSi gaSvebuli naRdi fuli

300 - saqarTvelos erovnuli bankis mier mimoqcevaSi gaSvebuli banknotebi da monetebi

3001 - mimoqcevaSi gaSvebuli banknotebi (seb) 3002 - mimoqcevaSi gaSvebuli monetebi (seb)

K klasi 31. valdebulebebi saerTaSoriso safinanso orgenoebis winaSe 310 - valdebulebebi saerTaSoriso savaluto fondis (ssf) winaSe erovnuli valutiT

3101 - ssf angariSi # 1 (seb) 3102 - ssf angariSi # 2 (seb) 3103 - ssf fasiani qaRaldebis angariSi (seb)

311 – valdebulebebi saerTaSoriso savaluto fondis (ssf) winaSe ucxouri valutiT 3111 - ssf-s sesxebi (seb) 312 - valdebulebebi danarCeni saerTaSoriso safinanso organizaciebis winaSe erovnuli valutiT 3121 - msoflio bankis angariSi (seb) 3122 - evropis rekonstruqciisa da ganviTarebis bankis angariSi (seb) 3123 - sxva saerTaSoriso safinanso organizaciebis angariSebi (seb) 313 - valdebulebebi danarCeni saerTaSoriso safinanso organizaciebis winaSe ucxouri valutiT 3131 - msoflio bankis angariSi (seb) 3132 - evropis rekonstruqciisa da ganviTarebis bankis angariSi (seb)


173

3133 - sxva saerTaSoriso safinanso organizaciebis angariSebi (seb) klasi 32. komerciuli bankebis angariSebi saqarTve;los erovnul bankSi 320 - komerciuli bankebis angariSebi saqarTvelos erovnul bankSi E erovnuli valutiT 3201 - komerciuli bankebis savaldebulo rezervebi

saqarTvelos erovnul bankSi (seb) 3202 - komerciuli bankebis sakorespodento angariSebi

saqarTvelos erovnul bankSi (seb) 321 - komerciuli bankebis angariSebi saqarTvelos erovnul bankSi E ucxouri valutiT

3212 - komerciuli bankebis sakorespodento angariSebi saqarTvelos erovnul bankSi (seb) klasi 33. saxelmwifo institutebis fuladi saxsrebi

330 - saxelmwifo institutebis mimdinare angariSebi erovnuli valitiT

3301 - finansTa saministros mimdinare angariSebi 3302 - danarCeni saministroebisa da departamenrebis mimdinare amgariSebi 3303 - adgilobrivi mmarTvelobis organoebis momdinare angariSebi 3304 - sinansTa saministro sabiujeto angariSebi (seb) 3305 - specialuri daniSnulebis angariSebi 3306 - sabiujeto organizaciebis arasabiujeto saxsrebis angariSebi

331 - saxelmwifo institutebis mimdianre angariSebi ucxouri valutiT 3311 - finansTa saministros mimdinare angariSebi 3312 - danarCeni saministroebisa da departamenrebis mimdinare amgariSebi

3313 - adgilobrivi mmarTvelobis organoebis momdinare angariSebi 3315 - specialuri daniSnulebis angariSebi 3316 - sabiujeto organizaciebis arasabiujeto saxsrebis angariSebi

335 - saxelmwifo institutebis depozitebi erovnuli valutiT

3351 - finansTa saministros depozitebi


174

3352 - danarCeni saministroebisa da departamentebis depozitebi 3353 - adgilobrivi mmarTvelobis organoebis depozitebi

336 - saxelmwifo institutebis depozitebi ucxouri valutiT 3361 - finansTa saministros depozitebi 3362 - danarCeni saministroebisa da departamentebis depozitebi 3363 - adgilobrivi mmarTvelobis organoebis depozitebi 337 - mTvarobidan miRebuli sesxebi erovnuli valutiT 3371 - mTavrobidan miRebuli sesxebi 338 - mTavrobidab miRebuli sesxebi ucxouri valutiT 3381 - mTvarobidan miRebuli sesxebi klasi 34. saxelmwifo kontrols daqvemdebarebul sawarmoTa fuladi saxsrebi 340 - saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare angariSebi erovnuli valutiT 3402 - vaWrobisa da momsaxurebis sferos sawarmoTa mimdinare angariSebi 3403 - energetikis sferos sawarmoTa mimdinare angariSebi 3404 - soflis meurneobisa da metyeveobis sferos sawarmoTa mimdinare angariSebi 3405 - mSeneblobis sferos sawarmoTa mimdinare angariSebi 3406 - samTomompovebeli da gadamamuSavebeli mrewvelobis sawarmoTa mimdinare angariSebi 33407 - transportisa da kavSirgabmulobis sferos sawarmoTa mimdinare angariSebi 3407 - danarCen sferoTa sawarmoebis mimdinare angariSebi 341 - saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare angariSebi ucxouri valutiT 3412 - vaWrobisa da momsaxurebis sferos sawarmoTa mimdinare angariSebi 3413 - energetikis sferos sawarmoTa mimdinare angariSebi 3414 - soflis meurneobisa da metyeveobis sferos sawarmoTa mimdinare angariSebi 3415 - mSeneblobis sferos sawarmoTa mimdinare angariSebi 3416 - samTomompovebeli da gadamamuSavebeli mrewvelobis sawarmoTa mimdinare angariSebi 3417 - transportisa da kavSirgabmulobis sferos


175

sawarmoTa mimdinare angariSebi 3418 - danarCen sferoTa sawarmoebis mimdinare angariSebi 345 - saxelmwifo kontrols daqvemdebarebul sawarmoTa depozitebi erovnuli valutiT 3452 - vaWrobisa da momsaxurebis sferos sawarmoTa depozitebi 3453 - energetikis sferos sawarmoTa depozitebi 3454 - soflis meurneobisa da metyeveobis sferos sawarmoTa depozitebi 3455 - mSeneblobis sferos sawarmoTa depozitebi 3456 - samTomompovebeli da gadamamuSavebeli mrewvelobis sawarmoTa depozitebi 3457 - transportisa da kavSirgabmulobis sferos sawarmoTa depozitebi 3458 - danarCen sferoTa sawarmoebis depozitebi 346 _ saxelmwifo kontrols daqvemdebarebul sawarmoTa depozitebi ucxouri valutiT 3462 - vaWrobisa da momsaxurebis sferos sawarmoTa depozitebi 3463 - energetikis sferos sawarmoTa depozitebi 3464 - soflis meurneobisa da metyeveobis sferos sawarmoTa depozitebi 3465 - mSeneblobis sferos sawarmoTa depozitebi 3466 - samTomompovebeli da gadamamuSavebeli mrewvelobis sawarmoTa depozitebi 3467 - transportisa da kavSirgabmulobis sferos sawarmoTa depozitebi 3468 - danarCen sferoTa sawarmoebis depozitebi klasi 35. bankebis fuladi saxsrebi

350 - `loro~ angariSebi erovnuli valutiT 3501 - ararezidenti centraluri bankebis `loro~ angariSebi 3502 - ararezidenti komerciuli bankebis `loro~ angariSebi 3503 - rezidenti komerciuli bankebis `loro~ angariSebi

351 - `loro~ angariSebi ucxouri valutiT 3511 - ararezidenti centraluri bankebis `loro~ angariSebi 3512 - ararezidenti komerciuli bankebis `loro~ angariSebi


176

3513 - rezidenti komerciuli bankebis `loro~ angariSebi 352 - bankebis vadiani depozitebi erovnuli valutiT 3521 - ararezidenti centraluri bankebis vadiani depozitebi 3522 - ararezidenti komerciuli bankebis vadiani depozitebi

3523 - rezidenti komerciuli bankebis vadiani depozitebi 353 - bankebis vadiani depozitebi ucxouri valutiT 3531 - ararezidenti centraluri bankebis vadiani depozitebi 3532 - ararezidenti komerciuli bankebis vadiani depozitebi 3533 - rezidenti komerciuli bankebis vadiani depozitebi 355 - bankebis sesxebi erovnuli valutiT 3551 - ararezidenti centraluri bankebis sesxebi 3552 - ararezidenti komerciuli bankebis sesxebi 3553 - rezidenti komerciuli bankebis sesxebi 3554 - repooperaciebiT bankebidan miRebuli sesxebi 3559 - overdraftebi `nostro~ angariSebze 356 - bankebis sesxebi ucxouri valutiT 3561 - ararezidenti centraluri bankebis sesxebi 3562 - ararezidenti komerciuli bankebis sesxebi 3563 - rezidenti komerciuli bankebis sesxebi 3564 - repooperaciebiT bankebidan miRebuli sesxebi 3569 - overdraftebi `nostro~ angariSebze 358 - saqarTvelos erovnuli bankis sesxebi 3581 - saqarTvelos erovnuli bankis sesxebi klasi 36. klientTa fuladi saxsrebi 360 - klientTa mimdinare angariSebi erovnuli valutiT 3601 - fizikur pirTa mimdinare angariSebi 3602 - vaWrobisa da momsaxurebis sferos klientTa mimdinare angariSebi 3603 - energetikis sferos klientTa mimdinare angariSebi 3604 - soflis meurneobisa da metyeveobis sferos klientTa mimdinare angariSebi 3605 - mSeneblobis sferos klientTa mimdinare angariSebi 3606 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos klientTa mimdinare angariSebi


177

3607 - transportisa da kavSirgabmulobis sferos klientTa mimdinare angariSebi 3609 - danarCen sferoTa klientebis mimdinare angariSebi 361 - klientTa mimdinare angariSebi ucxouri valutiT 3611 - fizikur pirTa mimdinare angariSebi 3612 - vaWrobisa da momsaxurebis sferos klientTa mimdinare angariSebi 3613 - energetikis sferos klientTa mimdinare angariSebi 3614 - soflis meurneobisa da metyeveobis sferos klientTa mimdinare angariSebi 3615 - mSeneblobis sferos klientTa mimdinare angariSebi 3616 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos klientTa mimdinare angariSebi 3617 - transportisa da kavSirgabmulobis sferos klientTa mimdinare angariSebi 3618 - danarCen sferoTa klientebis mimdinare angariSebi 365 - klientTa depozitebi erovnuli valutiTY 3651 - fizikur pirTa depozitebi 3652 - vaWrobisa da momsaxurebis sferos klientTa depozitebi 3653 - energetikis sferos klientTa depozitebi 3654 - soflis meurneobisa da metyeveobis sferos klientTa depozitebi 3655 - mSeneblobis sferos klientTa depozitebi 3656 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos klientTa depozitebi 3657 - transportisa da kavSirgabmulobis sferos klientTa depozitebi 3658 - danarCen sferoTa klientebis depozitebi 366 - klientTa depozitebi ucxouri valutiT 3661 - fizikur pirTa depozitebi 3663 - vaWrobisa da momsaxurebis sferos klientTa depozitebi 3663 - energetikis sferos klientTa depozitebi 3664 - soflis meurneobisa da metyeveobis sferos klientTa depozitebi 3665 - mSeneblobis sferos klientTa depozitebi 3666 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos klientTa depozitebi 3667 - transportisa da kavSirgabmulobis sferos klientTa depozitebi 3668 - danarCen sferoTa klientebis depozitebi klasi 37. safinanso organizaciebis sesxebi


178

370 - safinanso organizaciebis sesxebi erovnuli valutiT 3701 - saerTaSoriso safinanso organizaciebis sesxebi 3702 - ararezidenti safinanso organizaciebis sesxebi 3703 - rezidenti safinanso organizaciebis sesxebi 371 - safinanso organizaciebis sexebi ucxouri valutiT 3711 - saerTaSoriso safinanso organizaciebis sesxebi 3712 - ararezidenti safinanso organizaciebis sesxebi 3713 - rezidenti safinanso organizaciebis sesxebi klasi 38. sakuTari savalo fasiani qaRaldebi 380 - sakuTari savalo fasiani qaRaldebi erovnuloi valutiT 3801 - sakuTari savalo diskonturi fasiani qaRaldebi 3802 - sakuTari savalo diskonturi fasiani qaRaldebis kontrangariS-diskonti 3803 - sakuTari savalo kuponuri fasiani qaRaldebi 381 - sakuTari savalo fasiani qaRaldebi ucxouri valutiT 3811- sakuTari savalo diskonturi fasiani qaRaldebi 3812 - sakuTari savalo diskonturi fasiani qaRaldebis kontrangariS-diskonti 3813- sakuTari savalo kuponuri fasiani qaRaldebi klasi 40. rezervebi mosamsaxureTa momavali gasacemlebisaTvis 400 - rezervebi mosamsaxureTa momavali gasacemlebisaTvis 4001 - rezervebi mosamasaxureTa momavali gasacemlebisaTvis 4002 - sapensio fondi klasi 41. aqtivebis SesaZlo danakargebis rezervi 401 - aqtivebis SesaZlo danakargebis rezervi 4101 - sesxebis SesaZlo danakargebis rezervi 4107 - investiciebis gaufasurebis SesaZlo danakargebis rezervi 4109 - danarCeni aqtivebis SesaZlo danakargebis rezervi klasi 43. danarCeni operaciebi 430 - danarCeni operaciebi erovnuli valutiT 4301 - brokeruli operaciebi 4303 - valdebulebani finansuri lizingis mixedviT


179

431 - danarCeni operaciebi ucxouri valutiT 4311 - brokeruli operaciebi 4313 - valdebulebebi finansuri lizingis mixedviT klasi 44. gadasaxdeli procentebi da dividendebi 440 - gadasaxdelo procentebi erovnuli valutiT 4401 - gadasaxdeli procentebi saxelmwifo institutebidan moziduli saxsrebis mixedviT 4402 - gadasaxdeli procentebi saxelmwifo kontrols daqvemdebarebul sawarmoebidan moziduli saxsrebis mixedviT 4403 - gadasaxdeli procentebi bankebidan moziduli saxsrebis (sesxebis garda) mixedviT 4404 - gadasaxdeli procentebi bankebis sesxebis mixedviT 4405 - gadasaxdeli procentebi klientebisagan moziduli saxsrebis mixedviT 4406 - gadasaxdeli procentebi safinanso organizaciebis sesxebis mixedviT 4407 - gadasaxdeli procentebi sakuTari savalo kuponuri fasiani qaRalldebis mixedviT 4408 - gadasaxdeli procentebi ssf-s valdebulebebis mixedviT (seb) 4409 - gadasaxdeli procentebi danarCeni operaciebis mixedviT 441 - gadasaxdeli procentebi ucxouri valutiT 4411 - gadasaxdeli procentebi saxelmwifo institutebidan moziduli saxsrebis mixedviT 4412 - gadasaxdeli procentebi saxelmwifo kontrols daqvemdebarebul sawarmoebidan moziduli saxsrebis mixedviT 4413 - gadasaxdeli procentebi bankebidan moziduli saxsrebis (sesxebis garda) mixedviT 4414 - gadasaxdeli procentebi bankebis sesxebis mixedviT 4415 - gadasaxdeli procentebi klientebisagan moziduli saxsrebis mixedviT 4416 - gadasaxdeli procentebi safinanso organizaciebis sesxebis mixedviT 4417 - gadasaxdeli procentebi sakuTari savalo kuponuri fasiani qaRalldebis mixedviT 4418 - gadasaxdeli procentebi ssf-s valdebulebebis mixedviT (seb) 4419 - gadasaxdeli procentebi danarCeni operaciebis mixedviT 442 - gadasaxdeli dividendebi bankis sawesdebo kapitalSi investiciebis mixedviT


180

4421 - gadasaxdeli dividendebi bankis sawesdebo kapitalSi investiciebis mixedviT klasi 45. danarCeni valdebulebebi 450 - danarCeni valdebulebebi erovnuli valutiT 4501 - kreditorebi 4502 - Ggaurkveveli Tanxebi 4503 - avansebi 4504 - depozitebi garantiebis mixedviT 4505 - depozituri angariSebi Cekis wignakebis mixedviT 4506 - depozituri angariSebi sabanko baraTebis mixedviT 4508 - depozituri angariSebi akreditivis mixedviT 4509 - depozituri angariSebi danarCeni sagadaxdo sabuTebis mixedviT 451 - danarCeni valdebulebebi ucxouri valutiT 4511 - kreditorebi 4512 - Ggaurkveveli Tanxebi 4513 - avansebi 4514 - depozitebi garantiebis mixedviT 4515 - depozituri angariSebi Cekis wignakebis mixedviT 4516 - depozituri angariSebi sabanko baraTebis mixedviT 4518 - depozituri angariSebi akreditivis mixedviT 4519 - depozituri angariSebi danarCeni sagadaxdo sabuTebis mixedviT 455 - biujetSi mimdinare gadasaxdelebi 4551 - gadasaxdeli mogebis gadasaxadi 4552 - gadasaxdeli dRg 4553 - gadasaxdeli saSemosavlo gadasaxadi 4554 - gadasaxdeli socialuri gadasaxadi 4559 - danarCeni gadasaxdeli gadasaxadebi klasi 47. gadavadebuli sagadasaxado valdebuleba 471 - gadavadebuli sagadasaxado valdebuleba 4711 - gadavadebuli sagadasaxado valdebuleba klasi 48. angariSsworeba erTi bankis dawesebulebebs Soris 483 - angariSsworeba erTi bankis dawesebulebebs Soris erovnuli valutiT 4831 - angariSsworeba erTi bankis dawesebulebebs Soris


181

484 - angariSsworeba erTi bankis dawesebulebebs Soris ucxouri valutiT 4841 - angariSsworeba erTi bankis dawesebulebebs Soris klasi 49. cveTa da amortizacia 490 - ZiriTadi saSualebebis cveTa 4902 - Senoba-nagebobebis cveTa 4903 - kompiuteruli teqnikis da sakomunikacio mowyobilobebis cveTa 4904 - satransporto saSualebebis cveTa 4905 - avejisa da mowyobilobebis cveTa 4906 - danarCeni ZiriTadi saSualebebis cveTa 491 - aramaterialuri aqtivebis amortizacia 4911 - aramaterialuri aqtivebis amortizacia 492 - kapitaluri danaxarjebis amortizacia ijariT aRebuli obieqtebis mixedviT 4921 - kapitaluri danaxarjebis amortizacia ijariT aRebuli obieqtebis mixedviT III. sakuTari kapitali klasi 50. ganaRdebuli kapitali 500 - ganaRdebuli kapitali

5001 - saqarTvelos erovnuli bankis sawesdebo kapitali (seb) 5002 - Cveulebrivi aqciebi 5003 - bankis mier gamosyiduli sakuTari Cveulebrivi aqciebi 5004 - privilegirebuli aqciebi

5005 - bankis mier gamosyiduli sakuTari privilegirebuli aqciebi klasi 51. saemisio kapitali 510 - saemisio kapitali 5102 - Cveulebrivi aqciebis emisiiT miRebuli damatebiTi saxsrebi 5103 - privilegirebuli aqciebis emisiiT miRebuli damatebiTi saxsrebi


182

klasi 53. saerTo rezervebi 530 - saerTo rezervebi 5301 - sarezervo fondi 5302 - miznobrivi fondebi klasi 54. wina wlebis gaunawilebebli mogeba (daufaravi zarali) 540 - wina wlebis gaunawilebeli mogeba (daufaravi zarali) 5401 - wina wlebis gaunawilebeli mogeba (daufaravi zarali) klasi 55. saangariSgebo wlis mogeba (zarali) 550 - saangariSgebo wlis mogeba (zarali) 5501 - saangariSgebo wlis mogeba (zarali) klasi 59. aqtivebis gadafasebis rezervebi 590 - aqtivebis gadafasebis rezervebi

5901 - oqros gadafasebis rezervi 5902 - savaluto saxsrebis gadafasebis rezervi 5903 - fasiani qaRaldebis gadafasebis rezervi (seb) 5904 - ZiriTadi saSualebebis gadafasebis rezervi 5909 - danarCeni aqtivebis gadafasebis rezervi

IV. Semosavlebi klasi 60. Semosavlebi saxelmwifo seqtoridan 600 - procentuli Semosavlebi saxelmwifo seqtorisaTvis micemuli moklevadiani sesxebis mixedviT erovnuli valutiT 6001 - procentuli Semosavlebi saxelmwifo institutebisaTvis micemuli moklevadiani sesxebis mixedviT 6002 - procentuli Semosavlebi saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli moklevadiani sesxebis mixedviT 610 - procentuli Semosavlebi saxelmwifo seqtorisaTvis micemuli moklevadiani sesxebis mixedviT ucxouri valutiT 6011 - procentuli Semosavlebi saxelmwifo institutebisaTvis micemuli moklevadiani sesxebis mixedviT 6012 - procentuli Semosavlebi saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli moklevadiani sesxebis mixedviT


183

603 - procentuli Semosavlebi saxelmwifo seqtorisaTvis micemuli grZelvadiani sesxebis mixedviT erovnuli valutiT 6031 - procentuli Semosavlebi saxelmwifo institutebisaTvis micemuli grZelvadiani sesxebis mixedviT 6032 - procentuli Semosavlebi saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli grZelvadiani sesxebis mixedviT 604 - procentuli Semosavlebi saxelmwifo seqtorisaTvis micemuli grZelvadiani sesxebis mixedviT ucxouri valutiT 6041 - procentuli Semosavlebi saxelmwifo institutebisaTvis micemuli moklevadiani sesxebis mixedviT 6042 - procentuli Semosavlebi saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis micemuli grZelvadiani sesxebis mixedviT 606 - procentuli Semosavlebi saxelmwifo savalo fasiani qaRaldebis mixedviT erovnuli valutiT 6061 - saxelmwifo savalo diskonturi fasiani qaRaldebis diskonti 6062 - procentuli Semosavlebi saxelmwifo savalo kuponuri fasiani qaRaldebis mixedviT 6063 - procentuli Semosavlebi erovnuli bankisaTvis gamoSvebuli saxelmwifo savalo valdebulebebis mixedviT (seb) 607 - procentuli Semosavlebi saxelmwifo savalo fasiani qaRaldebis mixedviT ucxouri valutiT 6071 - saxelmwifo savalo diskonturi fasiani qaRaldebis diskonti 6072 - procentuli Semosavlebi saxelmwifo savalo kuponuri fasiani qaRaldebis mixedviT

klasi 62. Semosavlebi sabanko da safinanso seqtoridan 620 - procentuli Semosavlebi bankSi ganTavsebuli saxsrebis

mixedviT erovnuli valutiT 6201 - procentuli Semosavlebi ararezident bankebSi `nostro~ angariSebis mixedviT

6202 - procentuli Semosavlebi rezident bankebSi `nostro~ angariSebis mixedviT 6203 - procentuli Semosavlebi ararezident bankebSi ganTvasebuli depozitebis mixedviT


184

6204 - procentuli Semosavlebi rezident bankebSi ganTavsebuli depozitebis mixedviT 6205 - procentuli Semosavlebi ararezidenti bankebisaTvis micemuli sesxebis mixedviT 6206 - procentuli Semosavlebi rezidenti bankebisaTvis micemuli sesxebis mixedviT 6209 - procentuli Semosavlebi `loro~ angariSebze overdraftebis mixedviT 621 - procentuli Semosavlebi bankSi ganTavsebuli saxsrebis mixedviT ucxouri valutiT 6211 - procentuli Semosavlebi ararezident bankebSi `nostro~ angariSebis mixedviT 6212 - procentuli Semosavlebi rezident bankebSi `nostro~ angariSebis mixedviT 6213 - procentuli Semosavlebi ararezident bankebSi ganTvasebuli depozitebis mixedviT 6214 - procentuli Semosavlebi rezident bankebSi ganTavsebuli depozitebis mixedviT 6215 - procentuli Semosavlebi ararezidenti bankebisaTvis micemuli sesxebis mixedviT 6216 - procentuli Semosavlebi rezidenti bankebisaTvis micemuli sesxebis mixedviT 6219 - procentuli Semosavlebi `loro~ angariSebze overdraftebis mixedviT 624 - Semosavlebi saerTaSoriso savaluto fondTan dakavSirebuli operaciebis mixedviT 6241 - Semosavlebi SDR - is aqtivebis mixedviT (seb) klasi 63. Semosavlebi komerciuli seqtoridan 630 - procentuli Semosavlebi klientebisaTvis micemuli moklevadiani sesxebis mixedviT erovnuli valutiT 6301 - procentuli Semosavlebi fizikuri pirebisaTvis micemuli moklevadiani sesxebis mixedviT 6302 - procentuli Semosavlebi iuridiuli pirebisaTvis micemuli moklevadiani sesxebis mixedviT 631 - procentuli Semosavlebi klientebisaTvis micemuli moklevadiani sesxebis mixedviT ucxouri valutiT 6311 - procentuli Semosavlebi fizikuri pirebisaTvis micemuli moklevadiani sesxebis mixedviT 6312 - procentuli Semosavlebi iuridiuli pirebisaTvis micemuli moklevadiani sesxebis mixedviT


185

635 - procentuli Semosavlebi klientebisaTvis micemuli grZelvadiani sesxebis mixedviT erovnuli valutiT 6351 - procentuli Semosavlebi fizikuri pirebisaTvis micemuli grZelvadiani sesxebis mixedviT 6352 - procentuli Semosavlebi iuridiuli pirebisaTvis micemuli grZelvadiani sesxebis mixedviT 636 - procentuli Semosavlebi klientebisaTvis micemuli grZelvadiani sesxebis mixedviT ucxouri valutiT 6361 - procentuli Semosavlebi fizikuri pirebisaTvis micemuli grZelvadiani sesxebis mixedviT 6362 - procentuli Semosavlebi iuridiuli pirebisaTvis micemuli grZelvadiani sesxebis mixedviT 637 - procentuli Semosavlebi korporaciuli savalo fasiani qaRaldebis mixedviT erovnuli valutiT 6371 - korporaciuli savalo diskonturi fasiani qaRaldebis diskonti 6372 - procentuli Semosavlebi korporaciuli savalo kuponuri fasiani qaRaldebis mixedviT 638 - procentuli Semosavlebi korporaciuli savalo fasiani qaRaldebis mixedviT ucxouri valutiT 6381 - korporaciuli savalo diskonturi fasiani qaRaldebis diskonti 6382 - procentuli Semosavlebi korporaciuli savalo kuponuri fasiani qaRaldebis mixedviT klasi 64. sakomisioebi da Semosavlebi gaweuli

momsaxurebis mixedviT 640 - sakomisioebi da Semosavlebi gaweuli momsaxurebis mixedviT erovnuli valutiT 6401 - sakomisioebi ucxouri valutis yidva-gayidvis mixedviT 6402 – sakomisioebi salaros operaciebidan 6403 - sakomisioebi fulis inkasaciisa da transportirebidan 6404 - sakomisioebi da Semosavlebi klientTa mimdinare angariSebisa da `loro~ angariSebis gaxsnisa da warmoebis mixedviT 6405 - sakomisioebi da Semosavlebi gaweuli sakomunikacio momsaxurebisa da gamoTvliTi centrebis momsaxurebis mixedviT 6406 - Semosavlebi sakonsultacio da saeqsperto momsaxurebidan 6407 - sakomisioebi da Semosavlebi depozituri operaciebis mixedviT


186

6409 - sakomisioebi da Semosavlebi danarCeni operaciebis mixedviT 641 - sakomisioebi da Semosavlebi gaweuli momsaxurebis mixedviT ucxouri valutiT 6411 - sakomisioebi ucxouri valutis yidva-gayidvis mixedviT 6412 – sakomisioebi salaros operaciebidan 6413 - sakomisioebi fulis inkasaciisa da transportirebidan 6414 - sakomisioebi da Semosavlebi klientTa mimdinare angariSebisa da `loro~ angariSebis gaxsnisa da warmoebis mixedviT 6415 - sakomisioebi da Semosavlebi gaweuli sakomunikacio momsaxurebisa da gamoTvliTi centrebis momsaxurebis mixedviT 6416 - Semosavlebi sakonsultacio da saeqsperto momsaxurebidan 6417 - sakomisioebi da Semosavlebi depozituri operaciebis mixedviT 6419 - sakomisioebi da Semosavlebi danarCeni operaciebis mixedviT klasi 65. dividendebi 650- dividendebi sawarmoTa sawesdebo kapitalSi investiviebis mixedviT erovnuli valutiT 6501 - dividendebi investiciebis mixedviT, romlebic Seadgens 20%-ze naklebs sawarmoTa sawesdebo kapitalSi 6502 - dividendebi investiciebis mixedviT, romlebic Seadgens 20-50 procents sawarmoTa sawesdebo kapitalSi 6503 - dividendebi investiciebis mixedviT, romlebic Seadgens 50%-ze mets sawarmoTa sawesdebo kapitalSi 651 - dividendebi sawarmoTa sawesdebo kapitalSi investiviebis mixedviT ucxouri valutiT 6511 - dividendebi investiciebis mixedviT, romlebic Seadgens 20%-ze naklebs sawarmoTa sawesdebo kapitalSi 6512 - dividendebi investiciebis mixedviT, romlebic Seadgens 20-50 procents sawarmoTa sawesdebo kapitalSi 6513 - dividendebi investiciebis mixedviT, romlebic Seadgens 50%-ze mets sawarmoTa sawesdebo kapitalSi klasi 66. Semosavlebi dilinguri operaciebidan 660 - Semosavlebi dilinguri operaciebidan erovnuli

valutiT 6601 - Semosavlebi aqciebTan dakavSirebuli operaciebis mixedviT


187

6602 - Semosavlebi saxelmwifo savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 6603 - Semosavlebi korporaciul savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 6604 - Semosavlebi ucxour valutasTan dakavSirebuli operaciebis mixedviT 661 Semosavlebi dilinguri operaciebidan ucxouri valutiT 6611 - Semosavlebi aqciebTan dakavSirebuli operaciebis mixedviT 6612 - Semosavlebi saxelmwifo savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 6613 - Semosavlebi korporaciul savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 662 - Semosavlebi savaluto saxsrebis gadafasebis mixedviT 6621 - Semosavlebi savaluto saxsrebis gadafasebidan klasi 69. Semosavlebi sainvesticio operaciebidan 690 - Semosavlebi sainvesticoi operaciebidan erovnuli valutiT 6901 - Semosavlebi aqciebTan dakavSirebuli operaciebis mixedviT 6902 - Semosavlebi saxelmwifo savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 6903 - Semosavlebi korporaciul savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 691 - Semosavlebi sainvesticoi operaciebidan ucxouri valutiT 6911 - Semosavlebi aqciebTan dakavSirebuli operaciebis mixedviT 6912 - Semosavlebi saxelmwifo savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 6913 - Semosavlebi korporaciul savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT klasi 70. Semosavlebi danarCeni operaciebidan 703 - Semosavlebi danarCeni sabanko operaciebis mixedviT erovnuli valutiT 7031 - Semosavlebi brokeruli operaciebidan 7032 - Semosavlebi faqtoringuli operaciebidan 7033 - Semosavlebi operaciuli lizingidan 7034 - Semosavlebi finansuri lizingidan 7035 - Semosavlebi garantiebis mixedviT


188

7036 - Semosavlebi specialuri depozitebidan 7039 - Semosavlebi danarCeni sabanko operaciebidan 704 Semosavlebi danarCeni sabanko operaciebis mixedviT Uucxouri valutiT 7941 - Semosavlebi brokeruli operaciebidan 7042 - Semosavlebi faqtoringuli operaciebidan 7043 - Semosavlebi operaciuli lizingidan 7044 - Semosavlebi finansuri lizingidan 7045 - Semosavlebi garantiebis mixedviT 7046 - Semosavlebi specialuri depozitebidan 7049 - Semosavlebi danarCeni sabanko operaciebidan 706 - Semosavlebi danarCeni operaciebis mixedviT erovnuli valutiT 7061 - Semosavlebi ZiriTadi saSualebebis gasvlidan da gadafasebidan 7062 - Semosavlebi sameurneo masalebis da inventaris gasvlidan da gadafasebidan 7063 - Semosavlebi Zvirfasi liTonebis, xelovnebis nawarmoebebisa da sakoleqcio sagnebis gasvlidan da gadafasebidan 7064 - salaros zedmetoba 7065 - miRebuli jarimebi da sauravebi 7066 - Semosavlebi bankis mier usasyidlod miRebuli fuladi da ZiriTadi saSualebebidan, materialuri da aramaterialuri aqtivebidan 7067 - Semosavlebi gasuli wlebis operaciebidan 7069 - Semosavlebi danarCeni operaciebidan 707 - Semosavlebi danarCeni operaciebis mixedviT ucxouri valutiT 7071 - Semosavlebi ZiriTadi saSualebebis gasvlidan da gadafasebidan 7072 - Semosavlebi sameurneo masalebis da inventaris gasvlidan da gadafasebidan 7073 - Semosavlebi Zvirfasi liTonebis, xelovnebis nawarmoebebisa da sakoleqcio sagnebis gasvlidan da gadafasebidan 7074 - salaros zedmetoba 7075 - miRebuli jarimebi da sauravebi 7076 - Semosavlebi bankis mier usasyidlod miRebuli fuladi da

ZiriTadi saSualebebidan, materialuri da aramaterialuri aqtivebidan 7077 - Semosavlebi gasuli wlebis operaciebidan 7079 - Semosavlebi danarCeni operaciebidan


189

klasi 76. gauTvaliswinebeli Semosavali 760 - gauTvaliswinebeli Semosavlebi 7601 - gauTvaliswinebeli Semosavlebi V. xarjebi klasi 80. saxelmwifo seqtoris xarjebi 800 - procentuli xarjebi saxelmwifo seqtoris mimdinare angariSebis mixedviT erovnuli valutiT 8001 - procentuli xarjebi saxelmwifo institutebis mimdinare angariSebis mixedviT 8002 - procentuli xarjebi saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare angariSebis mixedviT 801 - procentuli xarjebi saxelmwifo seqtoris mimdinare angariSebis mixedviT uccxouri valutiT 8011 - procentuli xarjebi saxelmwifo institutebis mimdinare angariSebis mixedviT 8013 - procentuli xarjebi saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare angariSebis mixedviT 805 - procentuli xarjebi saxelmwifo institutebis

depozitebis mixedviT erovnuli valutiT

8051 - procentuli xarjebi saxelmwifo institutebis depozitebis mixedviT 8052 - procentuli xarjebi saxelmwifo kontrols daqvemdebarebul sawarmoTa depozitebis mixedviT 806 - procentuli xarjebi saxelmwifo institutebis

depozitebis mixedviT ucxouri valutiT 8061 - procentuli xarjebi saxelmwifo institutebis depozitebis mixedviT 8062 - procentuli xarjebi saxelmwifo kontrols daqvemdebarebul sawarmoTa depozitebis mixedviT klasi 81. xarjebi sakuTari savalo fasiani qaRaldebis mixedviT 810 - procentuli xarjebi sakuTari savalo fasiani qaRaldebis mixedviT erovnuli valutiT


190

8101 - sakuTari savalo diskonturi fasiani qaRaldebis diskonti 8102 - procentuli xarjebi sakuTari savalo kuponuri fasiani qaRaldebis mixedviT 811 - procentuli xarjebi sakuTari savalo fasiani qaRaldebis mixedviT ucxouri valutiT 8111 - sakuTari savalo diskonturi fasiani qaRaldebis diskonti 8112 - procentuli xarjebi sakuTari savalo kuponuri fasiani qaRaldebis mixedviT 812 - savalo kuponuri fasiani qaRaldebis premia erovnuli valutiT 8121 - saxelmwifo savalo kuponuri fasiani qaRaldebis premia 8122 - korporaciuli savalo kuponuri fasiani qaRaldebis premia 813 - savalo kuponuri fasiani qaRaldebis premia ucxouri valutiT 8131 - saxelmwifo savalo kuponuri fasiani qaRaldebis premia 8132 - korporaciuli savalo kuponuri fasiani qaRaldebis premia klasi 82. sabanko – safinanso seqtoris xarjebi 820 - procentuli xarjebi bankebidan moziduli saxsrebis mixedviT erovnuli valutiT 8201 - procentuli xarjebi ararezidenti bankebis `loro~

angariSebis mixedviT 8202 - procentuli xarjebi rezidenti bankebis `loro~ angariSebis mixedviT 8203 - procentuli xarjebi ararezidenti bankebis depozitebis mixedviT 8204 - procentuli xarjebi rezidenti bankebis depozitebis mixedviT

8205 - procentulki xarjebi ararezidenti bankebidan miRebuli sesxebis mixedviT 8206 - procentuli xarjebi rezidenti bankebidan miRebuli sesxebis mixedviT 8207 - procentuli xarjebi saqarTvelos erovnuli bankidan miRebuli sesxebis mixedviT 8209 - procentuli xarjebi `nostro~ angariSebze overdraftebis mixedviT


191

821 - procentuli xarjebi bankebidan moziduli saxsrebis mixedviT ucxouri valutiT 8211 - procentuli xarjebi ararezidenti bankebis `loro~ angariSebis mixedviT 8212 - procentuli xarjebi rezidenti bankebis `loro~ angariSebis mixedviT 8213 - procentuli xarjebi ararezidenti bankebis depozitebis mixedviT 8214 - procentuli xarjebi rezidenti bankebis depozitebis mixedviT 8215 - procentulki xarjebi ararezidenti bankebidan miRebuli sesxebis mixedviT 8216 - procentuli xarjebi rezidenti bankebidan miRebuli sesxebis mixedviT 8219 - procentuli xarjebi `nostro~ angariSebze overdraftebis mixedviT 822 - procentuli xarjebi safinanso organizaciebidan miRebuli sesxebis mixedviT erovnuli valutiT 8221 - procentuli xarjebi saerTaSoriso savaluto fondis valdebulebebis mixedviT 8222 - procentulli xarjebi saerTaSoriso safinanso organizaciebidan miRebuli sesxebis mixedviT 8223 - procentuli xarjebi ararezidenti safinanso organizaciebidan miRebuli sesxebis mixedviT 8224 - procentuli xarjebi rezidenti safinanso organizaciebidan miRebuli sesxebis mixedviT 823 - procentuli xarjebi safinanso organizaciebidan miRebuli sesxebis mixedviT ucxouri valutiT 8231 - procentuli xarjebi saerTaSoriso savaluto fondis valdebulebebis mixedviT 8232 - procentulli xarjebi saerTaSoriso safinanso organizaciebidan miRebuli sesxebis mixedviT 8233 - procentuli xarjebi ararezidenti safinanso organizaciebidan miRebuli sesxebis mixedviT 8234 - procentuli xarjebi rezidenti safinanso organizaciebidan miRebuli sesxebis mixedviT klasi 83. komerciuli seqtoris xarjebi 830 - procentuli xarjebi klientTa mimdinare angariSebis mixedviT erovnuli valutiT 8301 - procentuli xarjebi fizikur pirTa mimdinare


192

angariSebis mixedviT 8302 - procentuli xarjebi iuridiul pirTa mimdinare angariSebis mixedviT 831 - procentuli xarjebi klientTa mimdinare angariSebis mixedviT ucxouri valutiT 8311 - procentuli xarjebi fizikur pirTa mimdinare angariSebis mixedviT 8312 - procentuli xarjebi iuridiul pirTa mimdinare angariSebis mixedviT 835 - procentuli xarjebi klientTa depozitebis mixedviT erovnuli valutiT 8351 - procentuli xarjebi fizikur pirTa depozitebis mixedviT 8352 - procentuli xarjebi iuridiul pirTa depozitebis mixedviT 836 - procentuli xarjebi klientTa depozitebis mixedviT ucxouri valutiT 8361 - procentuli xarjebi fizikur pirTa depozitebis mixedviT 8362 - procentuli xarjebi iuridiul pirTa depozitebis mixedviT

klasi 84. gadaxdili sakomisioebi gaweuli momsaxurebis mixedviT 840 - sakomisioebi da xarjebi gaweuli momsaxurebis mixedviT erovnuli valutiT 8401 - sakomisioebi ucxouri valutis yidva-gayidvis mixedviT 8402 - sakomisioebi salaros operaciebidan 8403 - fulis inkasaciisa da transportirebis xarjebi 8404 - `nostro~ angariSebis gaxsnisa da warmoebis sakomisioebi da xarjebi 8405 - sakomunikacio momsaxurebisa da gamoTvliTi centrebis mier momsaxurebis sakomisioebi da xarjebi 8406 - sakonsultacio da saeqsperto momsaxurebis xarjebi 8407 - sakomisioebi da xarjebi depozituri operaciebis mixedviT 8408 - auditoruli momsaxurebis xarjebi 8409 - danarCeni sakomisioebi da xarjebi 841 - sakomisioebi da xarjebi gaweuli momsaxurebis mixedviT


193

ucxouri valutiT 8411 - sakomisioebi ucxouri valutis yidva-gayidvis mixedviT 8412 - sakomisioebi salaros operaciebidan 8413 - fulis inkasaciisa da transportirebis xarjebi 8414 - `nostro~ angariSebis gaxsnisa da warmoebis sakomisioebi da xarjebi 8415 - sakomunikacio momsaxurebisa da gamoTvliTi centrebis mier momsaxurebis sakomisioebi da xarjebi 8416 - sakonsultacio da saeqsperto momsaxurebis xarjebi 8417 - sakomisioebi da xarjebi depozituri operaciebis mixedviT 8418 - auditoruli momsaxurebis xarjebi 8419 - danarCeni sakomisioebi da xarjebi klasi 85. zarali aqtivebis SesaZlo danakargebis

mixedviT 850 - zarali aqtivebis SesaZlo danakargebis mixedviT 8501 - zarali sesxebis SesaZlo danakargebis mixedviT

8509 - zarali danarCeni aqtivebis SesaZlo danakargebis mixedviT klasi 86. zarali dilinguri operaciebidan 860 - zarali dilinguri operaciebis mixedviT erovnuli valutiT 8601 - zarali aqciebTan dakavSirebuli operaciebis mixedviT 8602 - zarali saxelmwifo savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 8603 - zarali korporaciul savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 8604 - zarali ucxour valutasTan dakavSirebuli operaciebis mixedviT 861 - zarali dilinguri operaciebis mixedviT ucxouri valutiT 8611 - zarali aqciebTan dakavSirebuli operaciebis mixedviT 8612 - zarali saxelmwifo savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 8613 - zarali korporaciul savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 862 - zarali savaluto saxsrebis gadafasebis mixedviT


194

8621 - zarali savaluto saxsrebis gadafasebidan klasi 89. zarali sainvesticio operaciebisagan 890 - zarali sainvesticio operaciebis mixedviT erovnuli valutiT 8901 - zarali aqciebTan dakavSirebuli operaciebis mixedviT 8902 - zarali saxelmwifo savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 8903 - zarali korporaciul savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 891 - zarali sainvesticio operaciebis mixedviT ucxouri valutiT 8911 - zarali aqciebTan dakavSirebuli operaciebis mixedviT 8912 - zarali saxelmwifo savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT 8913 - zarali korporaciul savalo fasian qaRaldebTan dakavSirebuli operaciebis mixedviT klasi 90. xarjebi danarCeni operaciebis mixedviT 903 - xarjebi danarCeni sabanko operaciebis mixedviT erovnuli valutiT 9031 - xarjebi brokeruli operaciebis mixedviT 9032 - xarjebi faqtoringuli operaciebis mixedviT 9033 - xarjebi operaciuli lizingis mixedviT 9034 - xarjebi finansuri lizingis mixedviT 9035 - xarjebi garantiebis mixedviT 9036 - xarjebi specialuri depozitebis mixedviT 9037 - garigebaTaA dazRvevis xarjebi 9039 - xarjebi danarCeni sabanko operaciebis mixedviT 904 - xarjebi danarCeni sabanko operaciebis mixedviT ucxouri valutiT 9041 - xarjebi brokeruli operaciebis mixedviT 9042 - xarjebi faqtoringuli operaciebis mixedviT 9043 - xarjebi operaciuli lizingis mixedviT 9044 - xarjebi finansuri lizingis mixedviT 9045 - xarjebi garantiebis mixedviT 9046 - xarjebi specialuri depozitebis mixedviT 9047 - garigebaTaA dazRvevis xarjebi 9049 - xarjebi danarCeni sabanko operaciebis mixedviT


195

906 - xarjebi danarCeni operaciebis mixedviT erovnuli valutiT 9061 - zarali ZiriTadi saSualebebis gasvlidan da gadafasebidan 9062 - zarali sameurneo masalebisa da inventaris gasvlidan da gadafasebidan 9063 - zarali Zvirfasi liTonebis, xelovnebis nawarmoebebisa da sakoleqcio sagnebis gasvlidan da gadafasebidan 9064 - danaklisi salaroSi 9065 - gadaxdili jarimebi da sauravebi 9066 - sasamarTlos xarjebi 9067 - xarjebi gasuli wlebis operaciebis mixedviT 9069 - xarjebi danarCeni operaciebis mixedviT 907 - xarjebi danarCeni operaciebis mixedviT ucxouri valutiT 9071 - zarali ZiriTadi saSualebebis gasvlidan da gadafasebidan 9072 - zarali sameurneo masalebisa da inventaris gasvlidan da gadafasebidan 9073 - zarali Zvirfasi liTonebis, xelovnebis nawarmoebebisa da sakoleqcio sagnebis gasvlidan da gadafasebidan 9074 - danaklisi salaroSi 9075 - gadaxdili jarimebi da sauravebi 9076 - sasamarTlos xarjebi 9077 - xarjebi gasuli wlebis operaciebis mixedviT

9079 - xarjebi danarCeni operaciebis mixedviT

908 - zarali ijariT aRebuli obieqtebisaTvis araamortizirebul kapitalur dabandebaTa mixedviT

9081 - zarali ijariT aRebuli obieqtebis mixedviT klasi 91. banknotebisa da monetebis beWdvis xarjebi 909 - banknotebissa da monetebis beWdvis xarjebi 9101 - banknotebis beWdvis xarjebi (seb) 9102 - monetebis beWdvis xarjebi (seb) klasi 92. bankis personalisa da ganviTarebis xarjebi 920 - personalis xarjebi 9201 - bankis TanamSromelTa xelfasis xarjebi


196

9202 - droebiT muSakTa Sromis anazRaurebis xarjebi 9203 - xelfasis mixedviT savaldebulo gadasaxdelTa xarjebi 9204 - bankis xelmZRvanelobis premirebis xarjebi 9205 - TanamSromelTA premirebis xarjebi (bankis xelmZRvanelobis garda) 9206 - socialuri gasacemlebis xarjebi (materialuri daxmareba) 9207 - premiebisa da socialuri gasacemlebis mixedviT savaldebulo gadasaxdelTa xarjebi 9208 - Svebulebebisa da saavadmyofo furclebis xarjebi 9209 - sapensio xarjebi 923 - bankis ganviTarebis xarjebi erovnuli valutiT 9231 - reklamis xarjebi 9232 - warmomadgenlobiTi xarjebi 9233 - mivlinebis xarjebi 9234 - axal TanamSromelTa miRebis xarjebi 9235 - TanamSromelTa momzadebis da kvalifikaciis amaRlebis xarjebi 9236 - TanamSromelTa spectansacmlis xarjebi 924 - bankis ganviTarebis xarjebi ucxouri valutiT 9241 - reklamis xarjebi 9242 - warmomadgenlobiTi xarjebi 9243 - mivlinebis xarjebi 9245 - TanamSromelTa momzadebis da kvalifikaciis amaRlebis xarjebi klasi 93. cveTisa da amortizaciis xarjebi 930 - ZiriTadi saSualebebis cveTis xarjebi 9302 - Senoba-nagebobebis cveTis xarjebi 9303 - kompiteruli teqnikisa da sakomunikacio mowyobilobebis cveTis xarjebi 9304 - satransorto saSualebebis cveTis xarjebi 9305 - avejisa da mowobilobebis cveTis xarjebi 9306 - danarCeni ZiriTadi saSualebebis cveTis xarjebi 931 - aramaterialuri aqtivebis amortizaciis xarjebi 9311 - aramaterialuri aqtivebis amortizaciis xarjebi 932 - kapitaluri danaxarjebis amortizaciis xarjebi ijariT aRebuli obieqtebis mixedviT 9321 - kapitaluri danaxarjebis amortizaciis xarjebi


197

ijariT aRebuli obieqtebis mixedviT klasi 94. ZiriTadi saSualebebis mimdinare SekeTebis, masalebisa da inventaris SeZenisa da eqsploataciis xarjebi 940 - ZiriTadi saSualebebis mimdinare SekeTebis xarjebi 9402 - Senoba-nagebobebis mimdinare SekeTebis xarjebi 9403 - kompiuteruli teqnikisa da sakomunikacio mowyobilobebis mimdinare SekeTebis xarjebi 9404 - satransporto saSualebebis mimdinare SekeTebis xarjebi 9405 - avejisa da mowyobilobebis mimdinare SekeTebis xarjebi 9406 - danarCeni ZiriTadi saSualebebis mimdinare SekeTebis xarjebi 9409 - ijariT aRebuli ZiriTadi saSualebebis mimdinare SekeTebis xarjebi 943 - sameurneo masalebisa da inventaris SeZenis xarjebi 9431 - sameurneo masalebisa da inventaris SeZenis xarjebi 9432 - sabanko baraTebis damzadebis xarjebi 9433 - blankebis SeZenisa da damzadebis xarjebi 9434 - fulis SefuTvis xarjebi 946 - saeqsploatacio xarjebi 9461 - komunaluri momsaxurebis xarjebi 9463 - qonebis dazRvevis xarjebi 9464 - Jurnal-gazeTebsa da periodul gamocemebze gaweuli xarjebi 9465 - Senobebisa da faseulobebis dacvis xarjebi 9466 - safosto-satelegrafo xarjebi 9467 - sakancelario xarjebi 9468 - transportis Senaxvis xarji (mimdinare SekeTebis xarjis garda) 9469 - danarCeni saeqsplatacio xarjebi 947 - xarjebi biujetSi gadasaxadebis mixedviT 9470 - xarjebi biujetSi gadasaxadebis mixedviT (mogebis gadasaxadis garda) klasi 95. xarjebi mimdinare wlis mogebis gadasaxadis mixedviT 950 - mimdinare wlis mogebis gadasaxadis xarji 9501 - mogebis mimdinare gadasaxadi


198

klasi 96. gauTvaliswinebeli xarjebi 960 - gauTvaliswinebeli xarjebi 9601 - gauTvaliswinebeli xarjebi balansgareSe angariSebi klasi 01. erovnuli bankis sarezervo fondebi 010 - sarezervo fondebi erovnuli bankis centralur sacavSi 0101 - banknotebi sacavSi (seb) 0102 - monetebi sacavSi (seb) 0103 - sarezervo fondebi gzaSi (seb) 0104 - gasanadgureblad gadacemuli banknotebi (seb) 011 - sarezervo fondebi erovnuli bankis dawesebulebebSi 0111 - banknotebi sacavSi (seb) 0112 - monetebi sacavSi (seb) 0113 - sarezervo fondebi gzaSi (seb) 0114 - gasanadgureblad gadacemuli banknotebi (seb) Kklasi 02. pirobiTi valdebulebebi 020 - pirobiTi valdebulebebi 0201 - aqceptebi da indosamentebi 0202 - micemuli garantiebi 0203 - miRebuli garantiebi 0204 - giravnobis uzrunvelyofis saxiT gacemuli aqtivebi 0205 - giravnobis uzrunuvelyofis saxiT miRebuli aqtivebi 0206 - sxva pirobiTi valdebulebebi klasi 03. formaluri valdebulebebi 030 - formaluri valdebulebebi 0301 - aRebuli finansuri valdebulebebi 0302 - mesame mxaris mier miRebuli finansuri valdebulbebi 0303 - misaRebad mosalodneli fasiani qaRaldebi 0304 - gasayidad gankuTvnili fasiani qaRaldebi 0305 - naRd valutasTan dakavSirebuli operacebi 0306 - forvarduli savaluto operaciebi 0307 - danarCeni valdebulebebi klasi 04. balansgarSe angariSgebis savaluto pozicia


199

040 - balansgareSe angariSgebis savaluto pozicia 0401 - balansgareSe angariSgebis savaluto poziciis paraleluri Rirebuleba 0402 - balansgareSe angariSgebis savaluto pozicia klasi 05. sxva valdebulebebi 050 - sxva valdebulebebi 0501 - trasatis valdebuleba bankis mimarT 0502 - klientis valdebuleba 0506 - mesame mxaris klientis valdebuleba bankis mimarT K klasi 06. valdebulebebi bankSi Sesanaxad ganTavsebul qonebaze 060 - valdebulebebi bankSi Sesanaxad ganTavsebul qonebaze 0601 - Zvirfasi liTonebi 0602 - fasiani qaRaldebi 0603 - sxva qoneba K klasi 07. saprocento ganakveTebis kontraqtebi 070 - saprocento ganakveTebis kontraqtebi 0701 - saprocento ganakveTebis svopebis ZiriTadi Tanxa 0702 - finansur instrumentebze dadebuli forvarduli kontraqtebi 0703 - finansur instrumentebze dadebuli fiuCersuli kontraqtebi 0704 - ofcionebi K klasi 08. kontraqtebi saqonlisa da saaqcio kapitalis Sesaxeb 080 - kontraqtebi saqonelze da saaqcio kapitalze 0801 - svopebis ZiriTadi Tanxa 0802 - forvarduli kontraqtebi 0803 - fiuCersuli kontraqtebi 0804 - ofcionebi K klasi 09. memorandumis angariSebi 090 - gaunaRdebeli dokumentebi 0901 - vadaSi gadauxdeli dokumentebi gadamxdelis mizeziT 0902 - vadaSi gaunaRdebeli dokumentebi bankis mizeziT 0903 - gaunaRdebeli sawesdebo kapitali


200

091 - zaralSi Camowerili valebi 0911 - sesxebze miuRebeli procentebi 31.12.2000 -mde 0912 - sesxebze miuRebeli procentebi 01.01.2001-dan 0913 - zaralSi Camowerili valebi 31.12.2000-mde 0914 - zaralSi Camowerili valebi 01.01.2001-ddan 0915 - zaralSi Camowerili sxva aqtivebi 092 - sxva faseuloba da dokumentebi 0921 - gaurCeveli fuliani amanaTebi 0922 - mcirefasiani inventari 0923 - mkacri aRricxvis blankebi 0924 - speclatariis anazRaureba (ixileT, saqrTvelos erovnuli bankis mier damtkicebuli `saqarTvelos sabanko dawesebulebebisaTvis buRaltruli aRricxvis angariSTa gegma da misi gamoyenebis instruqvia.” Tb: 2000)

III


201

t e s t e b i da a m o c a n e b i Tavi 1. buRaltruli aRricxvis safuZvlebi bankebSi

1. buRaltruli angariSi – ,,banknotebi da monetebi gzaSi” – aris:

a. Aaqtiuri angariSi b. Ppasiuri angariSi g. Aaqtiur-pasiuri angariSi

2.Kkomerciuli bankebSi nebadarTul saqmianobas miekuTvneba: a. saangariSsworebo operaciebi, depozitebis miReba, fulis gamoSveba b. mimoqcevaSi fulis gamoSveba, sesxebis gacema, savaluto operaciebi

g. sesxebis aReba da gacema, depozitebis miReba da gacema, saSuamavlo

operaciebi 3. komerciuli bankis sakredito potenciali aris: a. sxvaoba sabanko resursebsa da sakredito resursebs Soris b. sakredito potencialisa da likvidurobis rezervis jami g. sxvaoba mobilizebul saxsrebsa da likvidurobis rezervs Soris

4. romeli naSTi SeiZleba eqnes aqtiur-pasiur angariSs: a. mxolod debetis b. mxolod kreditis g. debetis an kreditis

5. komerciul bankebSi buRaltruli aRricxvis sagania:

a. sabanko resursebi da bankis sakredito potenciali b. bankis resursebi, likvidurobis rezervi da sabanko operaciebi g. bankis resursebi, dafinansebis wyaroebi da sabanko operaciebi

6. komerciuli bankis likviduri aqtivebia: a. gacemuli moklevadiani sesxebi da depozitebi b. moklevadiani da grZelvadiani gacemili sesxebi da depozitebi g. vadagadacilebuli sesxebi da ZiriTadi saSualebebi 7. k/bankis balansSi valdebulebebi gaizarda 7 mln lariT, sakuTari kapitali Semcirda 3 mln lariT. rogor Seicvleboda bankis aqtivebi:

a. Semcirdeboda 4 mln lariT b. gaizrdeboda 4 mln lariT g. ar Seicvleboda

8. bankis likvidurobis ,,magiuri samkuTxedi” aris: a. likviduroba, rentabeloba, usafrTxoeba. b. finansuri aqtivebi, usafrTxoeba, rezervebi. g. likviduroba, Semosavlebi, fasiani qaRaldebi.

9. komerciuli bankis balansiT, aqtivebi 200 mln. laria. maT Soris, gacemuli sesxebia 80 mln. lari da fuladi Tanxebi 50 mln. Llari. xolo likvidurobis savaldebulo rezervi Seadgens 70 mln. Llars. ras udris bankis sakredito resursebi:

a. 80 mln .lari b. 200 mln. lari

g. 150 mln. lari


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10. bankis balansiT aqtivebis jami 110 mln. laria. Llikvidurobis rezervi – 65 mln. lari da gacemuli sesxebi 32 mln. l ras udris sabanko resursebi:

a. 175 mln. lari b. 110 mln. lari g. 45 mln. lari

amocana 1.1 qvemoT motanili informaciis safuZvelze, SeadgineT komerciuli bankis buRaltruli balansi pirveli oqtombrisaTvis (Tanxa aTas larebSi): naRdi fuli 1 500 fuladi saxsrebi erovnul bankSi 14 970 gacemuli depozitebi 2 300 nayidi obligaciebi 1 760 miRebili depozitebi 4 100 gacemuli sesxebi 6 700 mimdinare angariSebi 3 400 minus: sesxebis SesaZlo danakargebis rezervi (400) wminda sesxebi 6 300 gamoSvebuli obligaciebi 1 350 aRebuli sesxebi 1 250 misaRebi procentebi 1 390 gadasaxdeli procentebi 1 360 misaRebi dividendebi 240 saaqcio kapitali 23 280 investiciebi sawesdebi kapitalSi 3 200 saemisio kapitali 580 sarezervo kapitali 270 ZiriTadi saSualebebi da aramaterialuri aqtivebi 3 000 gaunawilebeli mogeba 30 aqtivebis gadafasebis rezervi 20 sxva aqtivebi 980

amocana 1.2 qvemoT mocemuli buRaltruli anagariSebze gamoTvaleT saboloo naSTebi: a). brunevis meTodiT da b). mTliani jamis meTodiT. d salaro k d miRebuli depozitebi k

naSTi: 15 000 2). 19 100 1). 20 000 naSTi: 41 000 4). 30 500 3). 22 200 1). 21 700 5). 10 000 5). 50 000 2). 38 200 3). 42 500 7). 42 000 4). 47 900 6). 51 700

amocana 1.3 komerciul bankSi, erTi Tvis ganmavlobaSi adgili hqonda Semdeg sabanko operaciebs: 1. klientma bankSi depozitze Seitana 61 200 l 2. salarodan gacemulia sesxi 55 000 l 3. bankis mier aRebulia sesxi, romelic Cairicxa sakorespodento angariSze

_ 60 000 l 4. klientebis mier depozitze Setanilia naRdi fuli 85 000 l


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5. salarodan Setanilia sakorespodento angariSze 50 000 l 6. naRd fulze bankma Seisyida kompiuterebi 15 000 l 7. daricxulia misaRebi procenti 10 000 l 8. daricxulia gadasaxdeli procenti 3 200 l 9. sakorespodentio angariSidan procenis dasafarad gadaricxulia 3000 l 10. daricxulia TanamSromlebis xelfasi 5 000 l

moTxovna: 1. mocemul operaciebi aRricxeT `T~angariSebSi; 2. `T~angariSebze gamoTvaleT saboloo naSTebi da SeadgineT sacdeli

balansi.

Aamocana 1.4 K mocemulia komerciuli bankis sacdeli balansi Tvis bolos: (aTasi lari)

angariSebis dasaxeleba naSTebi debetis kreditis

1. salaro 26 200 2. miRebuli depozitebi 146 200 3. gacemuli sesxebi 55 000 4. aRebuli sesxebi 60 000 5. kompiuterebi 15 000 6. moTxovna misaReb procentze 10 000 7. sakorespodento angariSi 107 000 8. saprocento xarji 3 200 9. saprocento Semosavali 10 000 10. gadasaxdeli procenti 200 11. xelfasis xarji 5 000 12. gadasaxdeli xelfasi 5 000

jami 221 400 221 400

moTxovna: warmodgenili sacdeli balanis safuZvelze moamzadeT mogeb/zaralis angariSgeba da buRaltruli balansi Tvis bolosaTvis.

Aamocana 5 komerciuli bankis buRaltruli balansi 20 seqtembrisaTvis (mln lari): aqtivi pasivi fuladi Tanxebi 5 miRebuli depozitebi 6 gacemuli sesxebi 8 aRebuli sesxebi 5 fasiani qaRaldebi 2 saaqcio kapitali 7 materialuri aqtivebi 3 --------------------------------- ---------------------------------------- jami 18 jami 18 momdevno erTi kviris bolos balansis mxolos sami muxlia Secvlili. kerZod, gacemuli sesxebis sidide gazrdilia 10 mln lariT; fuladi Tanxebi Semcirebulia 3 mln lariT. cvlileba ganicada agreTve miRebuli depozitebis muxlma. moTxovna: daadgineT, rogor Seicvleboda miRebuli depozitebi.

Tavi 2. sakaso operaciebis aRricxva

1. buRaltruli angariSi: ,,savaluto pozicia” aris: a. aqtiuri angariSi b. pasiuri angariSi g. aqtiur-pasiuri angariSi


204

2. buRaltruli angariSi: ,,savaluto poziciis kontrfasi”, ixsneba: a. mxolod erovnul valutaSi b. mxolod ucxour valutaSi g. orive pasuxi sworia

3. aRricxeT: iuridiuli pirebis mier mimdinare angariSze 1000 laris Setana: debeti _ 1003 salaro

krediti _ 3611 mimdinare angariSi

4. bankomatebSi CatvirTulia 10 000 lari debeti _ 1004 fuladi saxsrebi bankomatebSi krediti _ 1006 banknotebi da monetebi gxaSi

5. aRricxeT: bankomatSi gagzavnilia 7000 lari debeti – 1006 banknotebi da monetebi gzaSi krediti – 1003 salaro

6. SeadgineT buRaltruli muxlebi Semdeg operaciaze: erovnuli bankis mier ganadgurebulia uvargisi fulis niSnebi (banknotebi), nominaluri RirebulebiT 10000 lari. a). d – 3001-02 valdebuleba mimoqcevaSi gaSvebul banknotebze - 10.000 l k – 1007 mimoqcevidan amosaRebi banknotebi da monetebi – 10.000 l b). d – 0999 k – 0104 gasanadgureblad gadacemuli banknotebi

7. rogor aRiricxeba Semdegi sabanko operacia : 100 evro gaiyida 250 larad. a). Dd – 1003 salaro larSi – 250 l b). d – 2116 evros pozicia 100 k – 2106 evros kontrfasi – 250 l k – 1013 evros salaro 100

8. buRaltruli angariSi `savaluto pozicia” – ixsneba: a. mxolod erovnul valutaSi b. mxolod ucxour valutaSi g. oriveSi erTdroulad

9. aRricxeT: erovnuli bankis mier mimoqcevaSi gamoSvebulia 5 mln laris banknotebi a). d – 0999 - 5 mln l k – 0101 banknotebi sacavSi – 5 mln l b).Dd – 1002 erovnuli bankis salaro - 5 mln l K k – 3001-02 mimoqcevaSi gaSvebuli banknotebi da monetebi – 5 mln l

amocana 2.1 mocemul operaciebze SeadgineT buRaltruli gatarebebi, gadaitaneT `T~ angariSebSi da gamoTvaleT finansuri Sedegi ucxouri valutis yidva-gayidvidan (salaros naSTi 2000 lari da miRebuli depozitebis naSTia 2000 lari):

1. 1000 dolari Sesyidulia 1600 larad;


205

2. erTi kviris Semdeg 1000 dolari gaiyida 1650 larad; 3. asaxulia dolaris yidva-gayidvidan mirebuli finansuri Sedegi; 4. aCveneT buRaltruli balansis fragmenti. amocana 2.2 dRis ganmavlobaSi adgili hqonda Semdeg operaciebs:

1. 800 larad Sesyidulia 500 dolari; 2. 300 dolari gaiyida 510 larad; 3. Camowerilia dolaris yidva-gayidvidan miRebuli finansuri Sedegi; 4. dRis bolos gadafasda savaluto poziciis naSTi, kursi iyo 1:1,7

moTxovna: 1. mocemuli operaciebi asaxeT angariSebSi. 2. gamoTvaleT saboloo naSTebi da gaiTvaliswineT, rom sawyisi

naSTi salaroSi iyo 2000 lari da miRebuli depozitebisa – 2000 lari; 3. SeadgineT sacdeli balansis fragmenti erovnul da ucxour

valutaSi; 4. SeadgineT krebsiTi buRaltruli balansi.

amocana 2.3 gasacvleli kursi: Sesyidva: 1 $ = 1,6 l; 1 E = 2 $; 1 E = 3,2 l gayidva: 1 $ = 1,7 l; 1 E = 2,2 $; 1 E = 3,74 l sawyisi naSTEbi: salaro – 5000 l; miRebuli depozitebi – 5000 l. adgili hqonda Semdeg operaciebs: 1. 1000 dolari Sesyidulia 1600 larad; 2. Sesyidulia 100 evro - 200 dolarad;

3. kontrfasis angariSebis urTierTgadafarva – 320 l (1,6 * 200 $ = 320 l an 100 E * 3,2 =320 l) 4. 300 evro Sesyidulia 960 larad; 5. 200 evro gaiyida 748 larad; 6. evros savaluto poziciis naSTis gadafaseba - 216 l (200 E * 3,74 = 748 – 532 = 216 l) 532 lari aris evros kontrfasis angariSi naSTi; 7. dolaris savaluto poziciis gadafaseba - 80 l (800 $ * 1,7 = 1360 – 1280 = 80 l)

1280 lari aris dolaris kontrfasis naSTi. moTxovna: 1. mocemul operaciebze SeadgineT buRaltruli muxlebi; 2.operaciebi asaxeT `T~ angariSebSi da gamoTvaleT saboloo naSTebi;

3. SeadgineT sacdeli balansi erovnul da ucxour valutaSi; 4. SeadgineT krebsiTi buRaltruli balansi

Aamocana 2.4 salaros angariSze aRricxuli erTi Tvis operaciebis Sedegebi Semdegia: salaro – 1003

sawyisi naSTi: ? debetis brunava 120 000

Kkreditis brunva 130 000 Ggadasatani naSTi 50 000


206

moTxovna: ramdeni lari yofila salaros angariSis sawyisi naSTi? amocana 2.5

kreditorebis aRrmricxvel angariSze erTi Tvis operaciebis Sedegebi Semdegia:

kreditorebi - 4501 debetis brunva 325 000 gadasatani naSTi 75 000

sawyisi naSTi ? kreditis brunva 310 000

moTxovna: ramdenii lari iqneba kreditorebis sawyisi naSTi?

Tavi 3. bankebis saangariSsworebi operaciebis

aRricxva

1.Kkomerciuli bankebi sakorespodento angariSs xsnian: a. mxolod erovnul valutaSi b. mxolod ucxour valutaSi g. erovnul da ucxour valutaSi 2. periodis bolos, klientis mimdinare angariSis zrda:

a. amcirebs bankis fulad saxsrebs b. zrdis bankis fulad saxsrebs g. ar cvlis bankis fulad saxsrebs

3. aRricxeT: nostro angariSze gadaricxulia 6 000 dolari debeti _ 1703 `nostro” krediti _ 1052 sakorespodento angariSi

4. aRricxeT: erovnuli bankidan miRebul amonawerTan Sedarebis Sedegad aRmoCnda sxvaoba 1700 lari, k/bankis sasargeblod: debeti _ 2502 moTxovna gaurkvevl Tanxebze krediti _ 1052 sakorespodento angariSi

5. k/bankis savaldebulo rezervebis naSTi erovnul bankSi 20 400 lari iyo. Mmomdevno ori kviris ganmavlobaSi k/bankis valdebulebebis saSaulo naSTi gaizarda 12 500 lariT. ramdeni lari iqneba savaldebulo rezervebis naSTi ori kviris Semdeg:

a. 1 625 l b. 21 025 l g. 17 075 l

6. k/bankis savaldebulo rezervebis gaangariSebis dros gaiTvaliswineba: 1. fizikuri pirebis mimdinare angariSebi, sagadasaxado valdebulebebi 2. gacemuli sesxebi, finansTa saministros mimdinare angariSebi 3. valdebulebebi klientebis mimdinare angariSebiT da saCeko wignakebis mixedviT

7. aRricxeT, fizikuri piris mier bankSi depozitze 500 laris Setana debeti _1003 salaro krediti _3651 miRebuli depozitebi

8. moqalaqem savaluto depozitze Semoitana 600 dolari ;


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debeti _ 1013 salaro dolarSi krediti _ 3661 miRebuli depozitebi

9.MaRricxeT: moqalaqem depozitidan gaitana 1500 lari, Sesabamis dolarSi, roca gasacvleli kursi iyo 1:1,5 a). dD – 3651 miRebuli depoziti 1500 l k – 2601 savaluto poziciis kontrfasi 1500 l b). d – 2611 savaluto pozicia dolarSi 1000 $

k – 1013 salaro dolarSi – 1000 $

10. klientisagan depozitze miRebulia 35 000 lari, razedac banki uxdis Tviurad 1,5% sargebels. ras udris gadasaxdeli procentis Tanxa mesame Tves, rTuli procentis meTodiT: a. 533 l b. 525 l g. 541 l

amocana 3.1 mocemulia miRebuli depozitis angariSze Canawarebi: sawyisi naSTi 1 oqtombers 1000 l fulis Setana 10 oqombers 500 l fulis gatana 15 oqombers (700) saboloo naSTi 31 oqtombers 800 l moTxovna: ras udris Tvis bolos bankis mier gasacemi saprocento Tanxa, Tu moZrav da uZrav nawilze 10%-ia dadgenili. amocana 3.2 klients komerciul bankSi gaxsnili aqvs depoziti larSi, romelzec maisis Tvis ganamvlobaSi adgili hqonda Semdeg operaciebs: 1 maisi, sawyisi naSTi 3400 l 10 maisi, fulis Setana 2500 l 18 maisi, fiulis gatana 4000 l 25 maisi, fulis Setana 2700 l moTxovna: daadgineT anabarze gasacemi erTi Tvis procentis Tanxa, Tu Tanxis uZrav nawilze wliurda 10% da moZrav nawilze 5% ganakveTebia. SeadgineT buRaltruli gatareba pocentis daricxvaze. amocana 3.3 klientma pirvel noembers bankSi gaxsna moTxovnamde anabari da Seitana 5000 lari. noembris ganmavlobaSi adgili hqonda Semdeg operaciebs: 1 noembers Setana 5000 7 noembers gaitana (3000) 15 noembers Seitana 4000 22 noembers gaitana (5000) 30 noembers Seitana 3000 10 dekembers Seitana 4000 20 dekembers gaitana (2000)

moTxovna: gamoTvaleT noemberSi da dekemberSi anabarze dasaricxi saprocento Tanxebi, Tu moZrav nawilze, wliurad: 5% da uZrav nawilze 8%-iani


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ganakveTebia. amasTan, klientma saprocento Tanxa mxolod dekembris bolos gaitana. gaiTvaliswineT, rom saSemosavlo gadasaxdis ganakveTia 5%. amocana 3.4 komerciuli bankis savaldebulo rezervebis naSTi erovnul bankSi 1 noembers iyo 24000 lari. momdevno ori kviris ganmavlobaSi valdebulebebis saSualo naSTi 620000 lari gaxda. savaldebulo rezervis normaa 5%. moTxovna: gamoTvaleT savaldebulo rezervebis sidide da mieciT buRaltruli gatareba. amocana 3.5 komerciul bankSi, mimdinare angariSze Tvis dasawyisSi iyo overdafti 89000 lari. Tvis ganmavlobaSi debetis brunvam 240000l da kreditis brunvam 430000 l Seadgina. moTxovna: romeli naSTi eqneba mimdinare angariSs Tvis bolos.

Tavi 4. saSuamavlo operaciebis aRricxva

1. arsebobs Tu ara overdraftis SesaZlebloba `finansuri lizingis” angariSze: a). zogjer b). arasodes g). yovelTvis 2. klientis mimdianre angariSze Tvis dasawyisSi iyo overdrafti 20.500 lari. Tvis ganmavlobaSi imave angariSze Cairicxa 25.000 lari. ra iqneba klientis mimdinare angariSis naSTi Tvis bolo dRes: a). debetis naSTi 4.500 l b). kreditis naSTi 4.500 l g). arcerTi pasuxi araa swori 3. aRricxeT: klientTan dadebulia SeTanxmeba faqtoringuli momsaxurebis Sesaxeb 45.000 larze. debeti – 0999 teqnikuri angariSi krediti 0301 aRebuli formaluri valdebulebebi 4. aRricxeT: daricxulia misaRebi saprocento Semosavali faqtoringuli momsaxurebidan 1200 lari debeti – 2409 misaRebi procentebi danarCeni operaciebis mixedviT krediti – 7032 Semosavali faqtoringuli operaciebidan 5. ZiriTadi saSualebebi gacemulia finansuri lizingiT 10 wliT, sul 50.000 laris. wliurad 15% gadasaxadiT. anuitetis diskontirebis koeficientia 5,0188 ras udris meore wlis saprocento Semosavlis Tanxa:

a. 9962 l b. 7500 l g. 7131 l


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amocana 4.1 erT-erTma komerciulma bankma finansuri lizingiT gasca 80000 laris

Rirebulebis samrewvelo mowyobilobebi, xuTi wliT, wliurad 10% saijaro ganakveTiT. xuTi wlis bolos aqtivi gadava ijaris amRebis sakuTrebaSi.

banki yovelwliurad miiRebs Tanabar Tanxas, saijaro procentis CaTvliT. diskontirebis koeficienti aris 3,79079

moTxovna: SeadgineT saijaro Semosavlebis grafiki xuTi wlisaTvis.

Aamocana 4.2 4 oqtombers komercciulma bankma xelSekruleba dado, rom gaanaRdebs mis

debtorul davalianebas 240000 lars, 15 dRis vadiT. wliuri 10%-iani sargebliT.

5 oqtombers bankma Seasrula klientTan dadebuli piroba. 15 dRis Semdeg bankma kuTvnili Tanxa miiRo.

moTxovna: aRricxeT Sesabamisi operaciebi.

Tavi 5. sakredito da sasesxo operaciebis aRricxva

1. k/bankis balansSi gacemuli sesxebi gaizarda 17 mln lariT, xolo, aRebuli sesxi gaizarda 12 mln lariT. rogor Seicvleboda fuladi Tanxebi ; a. gaizrdeba 5 mln-iT b. Semcirdeba 5 mln-iT g. gaizrdeba 2 mln-iT 2. aRricxeT: bankma gaaforma xelSekruleba 45 000 laris sesxis gacemaze: debeti _ 0999 teqnikuri angariSi krediti _ aRebuli formaluri valdebulebebi 3. rogor aRiricxeba gacemuli vadagadacilebuli sesxebi: debeti _ gacemuli vadagadacilebuli sesxebi krediti _ gacemuli sesxebi 4. k/bankis mier gacemulia sesxebi 80 600 lari, razec Seqmnilia 20%-iani saeWvo moTxovnebis rezervi. ras udris wminda sesxebi: a. 64 480 b. 26 120 g. 80 600 5. 20 000 laris sesxi vadagadacilebulia 8 dRiT, Tu yovel gadacilebul dReze dadgenilia jarima 0,5%. ras udris dasaricxi jarimis Tanxa:

a. 900 l b. 800 l g. 100 l

6. aRricxeT: Camowerilia uimedo sesxebi, roca sesxebis SesaZlo danakargebis rezervi Seadgenda 9 200 lars. faqtiurad ki uimedo aRmoCnda 10 000 laris vadagadacilebuli sesxi: debeti _ saeWvo sesxebis rezervi – 9200 l debeti – zarali sesxebis SesaZo danakargebis mixedviT – 800 l


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krediti – vadagadacilebuli sesxebi – 10.000 l 7. aRricxeT: daricxulia gacemuli sesxebidan misaRebi sa-% Semosavali 8000 l debeti _ misaRebi procentebi – 8.000 krediti _ saprocento Semosavlebi sesxebidan – 8.000 l 8. gacemulia 2 wliani sesxi 30.000 lari, wliurad 24%-iani ganakveTiT, mTliani Tanxis Tanabari gadaxdiT. ras udris yovelTviurad misaRebi Tanabari Tanxa, Tu diskontirebis koeficientia 18,9139.

b. 3700 l c. 4500 l g. 1586 l

9. wminda saprocento Semosavali aris: a. sxvaoba saprocento Semosavlisa da saprocento xarjebs Soris b. sxvaoba saprocento Semosavalsa da aqtivebis jams Soris g. sxvaoba saprocento xarjebsa da saprocento Semosavlebs Soris 10. gacemulia sesxi 40 000 lari, 4 wliT, wliurad 20%-iani ganakveTiT. ZiriTadi Tanxis Tanabari gadaxdiT da Sesabamisi saprocento Tanxis gadaxdis pirobiT. ras udris me-3 wlis bolos misaRebi saprocento Tanxa: a. 8 000 l b. 4 000 l g. 6 000 l 11. gacemulia sesxi 32 000 lari, 5 wliT, wliurad 15%-iani ganakveTiT, vadis bolos ZiriTadi Tanxis gadaxdis pirobiT. ras udris me-2 wels misaRebi saprocento Tanxa:

a. 4 800 l b. 2 400 l g. 6 400 l

12. aRebuli sesxebis naSTebis zrda Tvis bolosaTvis: a. Seamcirebs bankis fulad saxsrebs b. gazrdis bankis fulad saxsrebs g. ar Secvlis bankis fulad saxsrebs amocana 5.1: komerciulma bankma gasca sesxi 45000 lari, 3 wliT, wliurad 12%-iani sargebliT. Semdegi pirobiT:

ZiriTadi Tanxa klientma unda gadaixados 3 wlis bolos, yovelwliurad ki Sesabamisi procentis Tanxa. moTxovna: SeadgineT gacemuli sesxidan misaRebi Tanxebis garafiki. Aamocana 5.2: K komerciulma bankma gasca sesxi 45000 lari, 3 wliT, wliurad 12%-iani sargebliT, Semdegi pirobiT: ZiriTadi Tanxa gadaxdili iqneba yovelwliurad Tanabrad da Sesabamisad procenti. moTxovna: SeadgineT sesxis dafarvis grafiki.


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A amocana 5.3: Kkomerciuli bankis mier gacemulia sesxi 45000 lari, 3 wliT, wliurad 12%-iani sargebliT, mTliani Tanxis Tanabari GgadaxdiT (procentis CaTvliT). Aanuitetis diskontirebis koeficientia – 2,40183. moTxovna: SeadgineT sesxis dafarvis grafiki. Aamocana 5.4: Mmimdinare Tvis dasawyisSi, bankis aRebuli sesxis angariSze debetis brunva 341000l, kreditis brunva 510000 l da saboloo naSTi 205700 laria. moTxovna: gamoTvaleT sawyisi naSTi. amocana 5.5: komerciuli banks SeZenili aqvs 200 aTasi laris nominaluri Rirebulebis saxelmwifo obligaciebi. man gadwyvita, aiRos lombarduli krediti erovnuli bankidan, fasiani qaRaldebis giravnobis qveS. bolo auqcionze dafiqsirebuli saSualo Sewonili saprocento ganakveTia 15%. fasiani qaRaldebis vadaa 2014 wlis 1 ianvari – 2016 wlis 31 dekemberi. erovnuli bankis mier dadgenili, dafarvis faqtoris koeficientia 1,10. sesxis aRebis SeTanxmeba dadebulia 2015 wlis 1 agvistos. vada - 5 dRe. moTxovna: gamoTvaleT: 1. erovnuli bankis mier gasacemi Tanxis sidide; 2. gadasaxdeli procentis Tanxa. Aamocana 5.6. 2016 wlis 1 Tebervals bankma klientze gasca sesxi Semdegi pirobiT: sesxis ZiriTadi Tanxaa – 50000 l, erTi Tvis vadiT. ZirTadi Tanxa da procenti ifareba vadis bolos. sargebeli wliurad, vadian sesxze – 18%, vadagadacilebul sesxze – 24%-ia.

sasesxo valdebulebis uzrunvelyofis saxiT mesame pirisgan miRebul iqna Tavdeboba 54000 larze.

msesxebelma ver dafara ZiriTadi Tanxa da procenti 2016 wlis 31 martamde (CaTvliT). amave dRes bankma Tavdebobis gamcemi pirisgan miiRo am TariRisaTvis misaRebi procentis Sesabamisi Tanxa.

moTxovna: ramdeni iqneba 0203 (miRebuli garantiebi) balansgareSe angariSze naSTi 2016 wlis 31 martis dRis bolos (pirobiTad TveSi 30 dRea).


1. aRricxeT _ k/bankis mier obligaciebi gamoSvebulia 67 000 larad da gaiyida 70 000 larad debeti _ 1003 salaro – 70.000 l krediti _ 3803 gamoSvebuli obligaciebi – 70.000 l 2. k/bankis mier gamoSvebulia obligaciebi 5 wlis vadiT, nominaluri RirebulebiT 34 000 larad, romelic gaiyida 32 000 larad aRricxeT: a). obligaciis gayidva: d – fuladi saxsrebi – 32000 l d – 3802 kontrangariS-diskonti _ 2000 k – 3803 valdebuleba gamoSvebul obligaciebze – 34000 l b). obligaciis diskontis amortizacia (Camowera) pirveli wlis bolos.


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d – 8101 sakuTari obligaciis diskontis xarji – 400 l k – 3802 gamoSvebuli obligaciebis diskonti – 400 l [ 2000 : 5 w.= 400 ] 3. aRricxeT _ k/bankma Seisyida saxelmwifo obligaciebi 60 000 larad, romlis nominaluri Rirebuleba iyo 58 000 lari d _ 1403 nayidi saxelmwifo Oobligaciebi – 58.000 l d – 1405 nayidi obligaciebis premia – 2.000 l k – 1003 salaro – 60.000 l 4. aRricxeT: saCeko depozitidan, naRd fulze ganaRdebulia klientis fuladi Ceki 600 evro, Sesabamis eqvivalentiT larebSi, roca 1 evro = 2,2 lari a). d _ 4515 klientis depoziti saCeko wignakebiT evroSi – 600 evro k _ 2611 savaluto pozicia evroSi – 600 evro b). d – 2601 savaluto poziciis kontrfasi – 1.320 l k – 1003 salaro – 1.320 l 5. aRricxeT: aqciebi, romelic Sesyiduli iyo 10 000 larad, gaiyida 9000 larad d – 1003 salaro 9.000 d – 8601 zarali dilinguro operaciebidan – 1000 l k _ 1501 aqciebi 10.000 l 6. ra aris obligacia:

a. fasiani qaRaldi, romlis mflobeli iRebs saprocento Semosavals; b. fasiani qaRaldi, romlis mflobeli eweva saqprocento xarjs; g. fasiani qaRaldi, romelsac moaqvs dividend.

amocana 6.1 komerciuli bankis mier 230000 larad Sesyidulia 200000 laris nominaluri Rrebulebis obligaciebi, sami wliT, wlurad 15%-iani sargebliT. vadis bolos obligaciebs ukan Seisyidis gamomSvebi. moTxovna: SeadgineT obligaciebidan misaRebi Tanxebis grafiki da buRatruli gatarebebi pirvel wels. Aamocana 6.2; K komerciuli bankis mier 170000 larad Sesyidulia 200000 laris nominaluri Rrebulebis obligaciebi, sami wliT, wlurad 15%-iani sargebliT. vadis bolos obligaciebs ukan Seisyidis gamomSvebi. moTxovna: SeadgineT obligaciebidan misaRebi Tanxebis grafiki da buRatruli gatarebebi pirvel wels. Aamocana 6.3: komerciuli bankis mier gamoSvebulia 200000 l nominaluri Rirebulebis obligaciebi, romelic gaiyida 230000 larad, sami wliT, wliurad 15%-iani sargebliT. moTxovna: SeadgineT fuladi Tanxebis gadinebis grafiki da buRaltruli muxlebi mesame wels. Aamocana 6.4: bankis mier gamoSvebulia 500000 l nominaluri Rirebulebis obligaciebi da gayidulia 470000 larad. sami wlis vadiT, wliurad 15%-iani sargebliT. moTxovna:


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1. gamoTvaleT gamoSvebuli obligaciis gayidvidan warmoqmnili diskontis Tanxa;

2. gamoTvaleT mTliani gadasaxdeli procentis Tanxa sami wlis ganmavlobaSi. gaakeTeTeT SedarebiTi analizi.

Aamocana 6.5: komerciulma bankma iyida aqciebi dilingiuri operaciebisaTvis 100000 larad. nominaluri Rirebulebaa 110000 lari. Oori wlis Semdeg aqciis gamomSvebi ukan daibrunebs mas nominaluri RirebulebiT. moTxovna: gaxseniT nayidi aqciebis angariSi da aRricxeT masze aqciebis yidva-gayidvasTan dakavSirebuli operaciebi.

Tavi 7. operaciebis aRricxva ucxour valutaSi

testebi 1. aRricxeT: klientma bankSi gaxsna depoziti dolarSi da Semoitana 12.600 lari, roca 1 dol = 1,5 l a). d – 1003 salaro larSi – 12.600 l k – 2601 dolaris kontrfasi – 12.600 l b). d – 2611 savaluto pozicia dolarSi – 8.400 $

k – 3661 miRebuli depozitebi ucxour valutaSi – 8.400 $

2. ucxour valutaSi misaRebi saprocento Semosavlebis buRaltrul angariSebze Semosavlebi aRiricxeba:

b. Uucxour valutaSi c. Eerovnul valutaSi g. mxolod evroSi

3. saRvargareTis kompaniidan nayidi aqciebis nominaluri Rirebulebaa 40.000 dolari. aqciis gamomSvebma gamoacxada 8-% dividendi. aRricxeT misaRebi dividendis daricxva, roca 1:1,5: 40.000-is 8% = 3.200 dolari * 1,5 = 4800 l a). d – 2471 misaRebi dividendi dolarSi – 3.200 $

k – 2611 savaluto pozicia dolarSi – 3.200 $ b). d – 2601 dolaris kontrfasi – 4.800 l k – 6512 Semosavali investiciebidan ucxour valutaSi – 4.800 l

4.aRricxeT: gamoSvebulia aqciebi, romlis nominaluri Rirebulebaa 50.000 lari da romelic Sesyidulia ucxoeli investorebis mier 31.250 dolarad. a). Dd – salaro dolarSi – 31.250 $

Kk – 2611 savaluto pozoca dolarSi – 31.250 $ b). d – 2601 daolaris kontrfasi – 50.000 l k – 5002 saaqcio kapitali Cveulebriv aqciebSi – 50.000 l

5.aRricxeT: komerciuli bankis mier Sesyidulia ucxouri kompaniis aqciebi 29.000 dolaris nominaluri RirebulebiT da Sesyidva moxda 30.000 dolarad. 1:1, a). d – 2011 investiciebi ucxour valutaSi 30.000 $

k – 1062 sakorespodento angariSi ucx. valutaSi – 30.000 $

b). d – 2611 dolaris savaluto pozicia – 1.000 $

k – 2011 investiciebi ucxour valutaSi – 1.000 $


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g) d – 8911 zarali aqciebTan dakavSirebiT ucx. valutaSi – 1500 l k – 2601 – dolaris kontrfasi – 1.500 l

6. aRricxeT: klientma, romelsac saCeko depoziti gaxsnili aqvs larSi, gaitana CekiT naRdi fuli 800 dolari, roca 1 dol = 1,6 l a). debeti _ 2611 savaluto pozicia dolarSi – 800 $

krediti _ 1013 salaro dolarSi – 800 $ b). debeti – 4505 depozitebi Cekis wignakebis mixedviT – 1.320 l krediti – 2601 dolaris kontrfasi - 1.320 l

7. bankis mier Sesyidulia 40000 laris nominaluri Rirebulebis aT wliani obligacia – 43000 larad da wliurad iRebs 12% Semosavals, martivi procentis meTodiT. ras udris bankis wliuri saprocento Semosavali:

a. 5 160 l b. 4 800 l g. 3 000 l

amocana 7.1 erT-erTi bankis mier, ucxouri komerciuli bankidan aRebulia samwliani sesxi 45000 dolari, wliurad 10%-iani ganakveTiT. sami wlis bolos ZiriTadi sesxis dafarvis pirobiT. MmoTxovna: aRricxeT pirveli wlis operaciebi amocana 7.2 komerciulma bankma ararezident bankze gaasesxa 20000 dolari, vadis bolos sesxis dabrunebis pirobiT. roca gasacvleli kursi iyo 1:1,5. wliurad 10%-iani ganakveTiT moTxovna: aRricxeT mesame wlis operaciebi. amocana 7.3. moqalaqem, komerciul bankSi 2016 wlis 5 agvistos, gaxsna depoziti dolarSi da Seitana 5000 lari, roca 1 dolari 1.6 lars udrida. sami Tvis Semdeg, imave depozitidan, gaitana 1000 dolari. moTxovna: aRricxeT mocemuli operaciebi depozitis gaxsnisa da Tanxis gatanis dros. Aamocana 7.4: bankis mier gamoSvebulia 5 wliani obligaciebi, romlis nominaluri Rirebuleba iyo 150000 lari, wliurad 10%-iani sargebliT, gaiyida 120000 dolarad.

moTxovna: aRricxeT obligaciebis gayidvisa da gadasaxdeli procentis daricxvis operaciebi pirvel wels.


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Tavi 8. komerciuli bankebis Semosavlebisa

da xarjebis aRricxva

1. SesaZlebelia Tu ara overdrafti `Semosavlebis” aRmricxvel buRaltrul angariSebze: a. zogjer b. diax g. arasodes 2. aRricxeT: daricxulia miRebul depozitebze gasacemi %-is Tanxa 7 900 lari d _ 8351 procentuli xarjebi depozitebis mixedviT – 7.900 l k _ 4405 gadasaxdeli procentebi – 7.900 l 3. gacemulia sesxi 4 TviT, 45 800 lari, wliurad 24 %-iani ganakveTiT da mTliani Tanxis yovelTviurad Tanabari gadaxdiT, procentis CaTvliT. ras udris meore TveSi misaRebi saprocento Semosavali, Tu diskontirebis koeficienti aris 3,80773:

a. 520 l b. 916 l

g. 694 l 4. bankis mier gacemulia eqvs Tviani sesxi 20000 lari, wliurad 18%-iani ganakveTiT. ras udris bankis mier, eqvs TveSi masaRebi mTliani saprocento Semosavali, rTuli procentis meTodiT, Tu diskontirebis koeficientia 5,7; a. 1 054 l b. 2 100 l g. 1 800 l 5. klientma bankSi 5 marts gaxsna vadiani depoziti 34000 larze, romelzec banki yovelTviurad aricxavs sargebels, wliuri 12% safuZvelze, rTuli procentis meTodiT. ras udris aprilis TveSi depozitze gasacemi procentis Tanxa:

a. 235 b. 338 l

g. 343 l 6. rogor aRiricxeba gacemul sesxze dakavebuli dazRveva - 500 lari D d – 1003 salaro - 500 l k – 4501 kreditorebi – 500 l 7. aRricxeT: dakavebulia sakomisio momsaxurebisaTvis mimdinare angariSze 1000 lari Dd – mimdinare angariSebi – 1000 l Kk – sakomisio Semosavlebi – 1000 l 8. daxureT sakomisio xarjebis angariSi: d _ 5501 mogeba/zarali k _ 80-96 klasebis xarjebis aRmricxveli angariSebi 9. daxureT sakomisio Semosavlebis buRaltruli angariSi: d _ 60-76 klasis Semosavlis aRmricxveli angariSebi k _ 5501 mogeba/zarali 10. aRricxeT: ucxour valutaSi gacemul sesxze daricxulia misaRebi procenti 2.000 dolari, gasacvleli kursia 1:1,6


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a). d – 2415 misaRebi procentebi gacemuli sesxebidan – 2.000 $ k – 2611 savaluto pozicia dolarSi – 2.000 $ b). d – 2601 dolaris kontrfasi – 3.200 l k – 6312 saprocento Semosavali ucxour valutaSi – 3.200 l amocana 8.1. damasrulebeli gatarebebi qvemoT mocemuli operaciebi aRricxeT `T~angariSebSi da daxureT droebiTi angariSebi: 1. daricxulia misaRebi procenti 67000 l; 2. daricxulia gadasaxdeli procentebi 35900 lari; 3. daricxulia misaRebi sakomisio faqtoringuli momsaxurebisaTvis – 3400 l 4. daricxulia bankis personalis xelfasi – 15700 l 5. miRebulia mogeba savaluto kursTa Soris sxvaobidan – 7800 l 6. daxurulia Semosavlebis aRmricxveli angariSebi; 7. daxurulia xarjebis aRmricxveli angariSebi 8. daricxulia mogebis gadasaxadi – 4000 l 9. daxurulia mogeb/zaralis angariSi 10. ras udris wminda mogeba. Aamocana 8.2: Bbankis mimdinare wlis Semosavlebma 45200 aT.l da xarjebma – 36500 aT.l Seadgina. Mmogebis gadasaxadi aris 1305 aT.l, dividendebze gamoyofilia wminda mogebis 75%, xolo bankis ganviTarebis rezervisaTvis 10%. moTxovna: gamoTavleT bankis gaunawilebeli mogebis moculoba wlis bolos. Aamocana 8.3: mimdinare wels bankSi daricxuli wliuri Semosavali sul aris 700000 l. 31 dekembris mdgomareobiT myidvelebisagan sul miRebulia 580000 l. misaRebi darCa 120000 l. moTxovna: aRwreT, finansur angariSgebaSi rogor iqneba wardgenili mocemuli ricxviTi maCveneblebi.


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Tavi 9. Siga sabanko operaciebis aRricxva

1.aRricxeT: Sesyidulia Senoba Semdegi ganaRdebis pirobiT – 65.000 larad Dd – 2902 Senobebi – 65.000 l Kk – 4501 kreditorebi – 65.000 l 2.UaRricxeT: ucxouri firmidan Sesyidulia kompiuterebi Semdgomi ganaRdebis pirobiT 5.000 evrod. Gasacvlelia kursi 1:2. a). d – 2903 kompiuterebi – 10.000 l k – 2601 evros kontrfasi – 10.000 l b). d – 2611 savaluto pozicia evroSi – 5.000 evro k – 4511 kreditorebi ucxour valutaSi – 5.000 evro

3. aRricxeT: daricxulia Senobis cveTa, sabalanso Rirebulebis 5%. Senobis SeZenis TviTRirebuleba aris 2 mln l da dagrovili cveTa – 0,3 mln l. dD – 9302 Senobebis cveTis xarji – 0,085 mln l k – 4902 Senobebis dagrovili cveTa – 0,085 mln l

4. aRricxeT: kreditiT Sesyidulia sakoleqcio nivTebi ucxoeTidan 25.000 dolarad, roca gasacvleli kursi iyo 1:1,5 a). d – 2521 sakoleqcio sagnebi – 37.500 l k – 2601 dolaris kontrfasi – 37.500 l b). d – 2611 savalut pozicia dolarSi – 25.000 $

k – 4511 kreditorebi ucxour valutaSi – 25.000 $

5. aRricxeT: daricxulia TanamSromelTa xelfasi – 65.800 lari Dd – 9201 xelfasis xarji – 65.800 l Kk – 4501 kreditorebi – 65.800 l

6.aRricxeT: dakavebulia saSemosavlo gadasaxadi xelfasidan 12.000 l Dd – 4501 kreditorebi – 12.000 l k – 4553 gadasaxdeli saSemosavlo gadasaxadi – 12.000 l

7. aRricxeT: TanamSromelTa kuTvnili xelfasebi Caricxulia sabaraTe angariSebze 51.000 lari Dd – 4501 kreditorebi – 51.000 l Kk – 4506 depozitebi sabanko baraTebis mixedviT – 51.000 l

Aamocana 9.1 mogebis gadasaxadis aRricxva

mocemulia, erT-erTi komerciuli bankis oTxi wlis informacia saaRricxvo da sagadasaxado mogebis maCveneblebis Sesaxeb:

wlebi saaRricxvo mogeba sagadasaxado mogeba lari lari I 20 000 19 000 II 18 000 19 600 III 22 600 20 000 IV 24 200 25 000 moTxovna: aRricxeT mogebis gadasaxadebi TiToeuli wlisaTvis.. mocemul

periodSi, Tu mogebis gadasaxadi 15%-ia.


218

amocana 2: komerciulma bankma samSeneblo kompanias SeukveTa filialis Senobis aSeneba

2,5 mln larad. avansad gadauricxa mas kontraqtis Rirebulebis 30%. erTi wlis Semdeg bankma Caibara aSenebuli Senoba da samSeneblo organizaciasTan ganaxorciela saboloo angariSsworeba.

moTxovna: aRricxeT saTanado operaciebi. amocana 3:

komerciulma bankma adre 120000 larad nayidi aveji, oTxi wlis Semdeg 60000 larad gayida. cveTa yovelwliurad ericxeboda 20% sabalanso Rirebulebidan. moTxovna: gamoTvaleT avejis sabalanso Rirebuleba oTxi wlis bolos, da daadgineT avejis gayidvidan miRebuli finansuri Sedegi.

Tavi 10. sakuTari kapitalis aRricxva

1. sxva kompaniis aqciebis Sesyidva, komerciuli bankis sakuTar kapitals: a. cvlis b. zrdis g. ar cvlis 2. sakuTari aqciebis ukan gamosyidva, komerciuli bankis sakuTar capitals: a. zrdis b. amcirebs g. ar cvlis 3. mimdinare Tvis ganmavlobaSi komerciuli bankis mier gamoSvebuli da

gayidul iqna 30.000 laris nominaluri Rirebulebis aqciebi. imave TveSi, bankma iyida sxva kompaniis aqcieb, nominaluri RirebulebiT 12.500 laris.

rogor Seicvleba bankis sakuTari kapitali: a. gaizrdeba 17.500 lariT b. Semcirdeba 12.500 lariT g. gaizrdeba 30.000 lariT 4. arsebobs Tu ara overdraftis SesaZlebloba `saemisio kapitalis”

aRmricxvel buRaltrul angariSze: a. diax, roca arsebobs SeTanxmeba investorTan b. arasodes g. orive pasuxi sworia 5 romeli Tvlasazrisia swori:

a. savaldebulo rezervebi erovnul bankSi, iqmneba komerciuli bankis mogebidan; b. saemisio kapitali warmoadgens valdebulebas; g. riskisaTvis rezervi iqmneba bankis mogebidan. 6. k/bankis balansiT, saaqcio kapitali 45 000 da rezervebi 15 000 lars

Seadgens. Ggaunawilebeli mogeba sakuTari kapitalis 15%-ia ras udris gaunawilebeli mogeba : a. 10 588 l b. 11 282 l g. 20 082 l


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amocana 10.1: 2015 wlis mdgomareobiT, aqciebis gamoSvebis Sesaxeb arsebobs Semdegi

informacia: cali 1 ianvari, - mimoqcevaSi myofi aqciebi _ 19 000 1 maisi - ukan gamosyiduli aqciebi _ (5000) 1 oqtomberi - mimoqcevaSi gaSveba _ 20 000 1 dekemberi - ukan gamosyiduli aqciebi _ (7000) moTxovna: 1). gamoTvaleT mimoqcevaSi myofi aqciebis raodenoba wlis bolos; 2). gamoTvaleT aqciebis saSualo Sewonili raodenoba. Aamocana 10.2: Kkomerciuli bankis wliuri wminda mogebaa 94600 l. privilegirebul

aqciebis dividends miekuTvna 20000 l. Cveulebrivi aqciebis dividendze gamoiyo 50000 l. Cveulebrivi aqciebis saSuao Sewonili ricxvia 15400 cali.

moTxovna: gamoTvaleT sabaziso Semosavali 1 Cveulebriv aqciaze da dividendi erT Cveulebriv aqciaze.

Aamocan 10.3: komerciuli bankis aqcionerTa flobili mogebaa 680000 lari.

prvilegirebuli aqciis dividendebs 50000 lari miekuTvna. Cveulebrivi aqciebis saSualo Sewonili raodenoba 65000 calia.

banks agreTve gaaCnia 7000 cali konvertirebadi obligacia, romelic TiToeuli icvleba 5 Cveulebriv aqciaze. obligaciebis saSualo wliuri saprocento Semosavalia 5000 lari, romlis gadasaxadia 400 lari.

moTxovna: gamoTvaleT, 1. gazavebis efeqtis mqone Cveulebrivi aqciebis ricxvi; 2. Sesworebuli mogeba 3. sabaziso da gazavebuli Semosavali erT aqciaze.

Tavi 11. finansuri angariSgeba

1. romeli Tvalsazrisia swori: a. bankis finansuri angariSgebis informacia unda iyos obieqturi, magram araarsebiTi

b.Bbankebis finansuri angariSgeba gamoiyeneba mxolod Sida moxmarebisaTvis g. bankebis finansuri angariSgeba mzaddeba sxvadasxva

miznebisaTvis 2. mogeba/zaralis angariSgebis momzadeba xdeba: a. sakaso principiT b. daricxvis principiT g. TviTRirebulebis principiT 3. fuladi nakadebis angariSgeba mzaddeba: a. sakaso principiT b. daricxvis principiT g. realuri Rirebulebis principiT 4. buRaltrul balansSi mocemulia: Aa. kapitalis fizikuri SenarCunebis koncefcia


220

b. kapitalis finansuri SenarCunebis koncefcia g. orive erTdroulad 5. bankis buRaltruli balansiT, mimdinare valdebulebebi 60 mln laria. fuladi saxsrebi _ 15.6 mln lars da gacemuli sesxebi – 28.9 mln lars Seadgens. ras udris bankis absoluturi likvidurobis koeficienti, procentulad:

a. 48 % b. 26 % g. 35 %

6. k/bankis balansiT, aqtivebis jami aris 280 mln lari, xolo wliuri dasabegri mogebaa 45 mln lari da saprocento Semosavali 120 mln lari. ras udris aqtivebis momgebianoba:

1. 16% 2. 43% 3. 25% Aamocana 11.1: Bbank respublikis 2014_15 wlebis wliuri buRaltruli balansis informacia aqtivebis Sesaxeb Semdegia (wyaro: https://www.br.ge/ge/chven-shesaxeb/pinansuri-

monatsemebi/tsliuri-angarishi): (mln l)

Aaqtivis muxlebi 2014 2015 4. fuli da fulis ekvivalentebi 5. savaldebulo rezervebi erovnul bankSi 6. moTxovnebi bankebis mimarT 7. klientebze gacemuli sesxebi 8. gasayidad arsebuli investiciebi 9. sainvesticio fasiani qaRaladebi 10. ZiriTadi saSualebebi 11. sainvesticio qoneba 12. sxva aqtivebi

-------------------------------------------------- jami

100,5 57,7 5,2 875,0 0,1 83,5 54,0 6,7 27,0

------------- 1209.7

178,7 79,3 6,7

1184,1 3,0 113,3 58,6 22,1 15,4

----------- 1661,2

moTxona: moamzadeT aqtivebis struqturuli cxrili da gaakeTeT Sesabamisi daskvnebi. Aamocana 11.2 Bbank respublikis wliuri finansuri angariSgebis zogierTi mTavari maCveneblebis Sesaxeb arsebobs Semdegi informacia: Bbank respublikis zogierTi maCvenebeli 2011-2015 wlebSi (mln larebSi)

maCveneblebi 2011 2012 2013 2014 2015 1. fuladi saxsrebi 2. klientebze gacemuli sesxebi 3. klient-gan miRebuli depozitebi 4. sul valdebulebebi 5. sul aqtivebi 6. saaqcio kapitali 7. wliuri mogeba dabegvramde 8. wminda mogeba

141,6 408,2 337,6 607,3 702,4 57,0 (31,4) (31,4)

141,3 517,5 431,3 666,8 806,3 76,0 22,2

19,3

175,6 675,2 514,2 909,5 1076,7 76,0 32,3 27,7

100,5 875,0 618,2 1007,5 1209,8 76,0 41,8 33,6

178,7 1184,1 729,3 1404,2 1661,2 76,0 56,3 48,8

https://www.br.ge/ge/chven-shesaxeb/pinansuri-monatsemebi/tsliuri-angarishi



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moTxovna: 1. SeadgineT dinamikis cxrili da aCveneT CamoTvlili maCveneblebis dinamika procentulad 2011 welTan SedarebiT.

2. gamoTvaleT sakuTari kapitalis sidide TiToeul wels. wyaro: https://www.br.ge/ge/chven-shesaxeb/pinansuri-monatsemebi/tsliuri-angarishi amocana 11.3: meore amocanaSi mocemuli informaciis safuZvelze gamoTvaleT Semdegi xarisxobrivi maCveneblebi yvela mocemuli wlisaTvis:

1. aqtivebis ukugeba (momgebianoba); 2. saaqcio kapitalis ukugeba 3. valdebulebebis koncentraciis koeficienti 4. sakuTari kapitalis koncentraciis koeficienti

gaakeTeT daskvna.

III. pasuxebi

Tavi 1. bankebis buRaltruli aRricxvis safuZvlebi

testis #: 1 2 3 4 5 6 7 8 9 10 pasuxi: a g g g g a b a a b pasuxi, amocana 1.1: buRaltruli balansi 1 oqtombrisaTvis

aqtivi Tanxa pasivi Tanxa naRdi fuli salaroSi fuladi saxsrebi erovn. bankSi gacemuli depozitebi gacemuli sesxebi (sesxis SesaZlo danak. rezervi) ------------------------- wminda sesxi nayidi obligaciebi misaRebi procentebi misaRebi dividendebi investiciebi sawesdebo kapitalSi ZiriTadi saSualebebi da aramaterialuri aqtivebi sxva aqtivebi ------------------------------- sul

1 500 14 970 2 300 6 700 (400) --------- 6 300 1 760 1 390 240 3 200 3 000 980 -------- 35 640

I. valdebulebebi miRebeli depozitebi mimdnare angariSebi gamoSvebuli obligaciebi aRebuli sesxebi gadasaxdeli procentebi --------------------------------- jami II. sakuTari kapitali saaqcio kapitali saemisio kapitali sarezervo kapitali gaunawilebeli mogeba aqtivebis gadafasebis rezervi -------------------------------- jami -------------------------------- sul

4 100 3 400 1 350 1 250 1 360 ---------- 11 460 23 280 580 270 30 20 ----------- 24 180 ----------- 35 640



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Ppasuxi,Aamocana 1.2: naSTebis gamoTvla brunvis meTodiT d salaro k d miRebuli depozitebi k

naSTi: 15 000 2). 19 100 1). 20 000 naSTi: 41 000 ---------------------- 4). 30 500 3). 22 200 ---------------------- 1). 21 700 5). 10 000 5). 50 000 2). 38 200 3). 42 500 7). 42 000 ------------------- 4). 47 900 6). 51 700 brunva: 92 200 --------------------

--------------------- ---------------- brunva: 86 100 brunva: 115 900 brunva: 101 600 --------------------

-------------------- naSTi: 34 900 naSTi: 29 300 [(15000+115900) – 101600]

naSTebis gamoTvla mTliani jamis meTodiT

salaro k d miRebuli depozitebi k

naSTi: 15 000 2). 19 100 1). 20 000 naSTi: 41 000 ---------------------- 4). 30 500 3). 22 200 ---------------------- 1). 21 700 5). 10 000 5). 50 000 2). 38 200 3). 42 500 7). 42 000 gadasatani 4). 47 900 6). 51 700 gadas. naSTi 34 900

naSTi 29 300 ---------------------------------------------- ---------------------------------------------- 127 100 127 100 130 900 130 900 ------------------------------------------------------ ---------------------------------------------- (gadasatani naSTi = 130900 – 101600 = 29300 l; gadasatani naSTi=127100-86100=34900l.)

pasuxi, amocana 1.3

komerciul bankis erTi Tvis operaciebis asaxva `T~ angariSebSi: d miRebuli depozitebi k d gacemulisesxebi k d aRebuli sesxebi k

1). 61 200 2). 55 000 3). 60 000 4). 85 000 ------------- ------------- ---------------- n: 55 000 n: 60 000 n: 146 200 d salaro k sakorespodenti angariSi d kompiuterebi k 1). 61 200 2).. 55 000 3). 60 000 9). 3 000 6). 15 000 4). 85 000 5). 50 000 5). 50 000 -------------- 6). 15 000 -------------------------------------- n: 15 000 ------------------------------------------- br: 110 000 br: 3 000 br: 146 200 br: 120 000 ---------------- -------------------- n: 107 000 n: 26 200

d misaRebi procenti k gadasaxdeli procenti saprocento Semosavali 7).10 000 9).3 000 8).3 200 7). 10 000 ----------------- ---------------------------------------- -------------------- n: 10 000 br: 3 000 br: 3 200 n: 10 000 ----------------- n: 200


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d saprocento xarji k d xelfasis xarji k d gasacemi xelfasi k

8). 3 200 10). 5 000 10). 5 000 ---------------- ------------- ----------- N: 3 200 n: 5 000 n: 5 000 sacdeli balansi (aTasi lari)

angariSebis dasaxeleba naSTebi debetis kreditis

1. salaro 26 200 2. miRebuli depozitebi 146 200 3. gacemuli sesxebi 55 000 4. aRebuli sesxebi 60 000 5. kompiuterebi 15 000 6. moTxovna misaReb procentze 10 000 7. sakorespodento angariSi 107 000 8. saprocento xarji 3 200 9. saprocento Semosavali 10 000 10. gadasaxdeli procenti 200 11. xelfasis xarji 5 000 12. gadasaxdeli xelfasi 5 000

jami 221 400 221 400

pasuxi,Aamocana 1.4 mogeba/zaralis angariSgeba (aT.l) saprocento Semosavali . . . . . . 10 000 saprocento xarji . . . . . . . . (3 200) ------------------------- ---------------- wminda saprocento Semosavali . . 6 800 xelfasis xarji . . . . . . . (5000) ------------------------ ---------------- Mmogeba . . . . . . . . 1 800 buRaltruli balansi Tvis bolos (aTasi lari)

aqtivi Tanxa pasivi Tanxa aqtivebi 1. salaro 2. sakorespodento angariSi 3. gacemuli sesxebi 3. misaRebi procentebi 4. kompiuterebi --------------------------------- sul

26 200 107 000 55 000 10 000 15 000 ----------- 213 200

I.valdebulebebi 1.aRebuli sesxebi 2. miRebuli depozitebi 3. gadasaxdeli procentebi 4. gadasaxdeli xelfasi ----------------------------- Jami II.sakuTari kapitali 1. gaunawilebeli mogeba ---------------------------------- jami ---------------------------------- sul

60 000 146 000 200 5 000 -------- 211 400 1 800 --------- 1 800 ---------- 213 200

Ppasuxi, amocana 1.5 aqtivSi jamuri cvlileba = 10 – 3 = + 7 mln l vinaidan aqtivisa da pasivis toloba arasodes irRveva, maSasadame, pasivSi depoztiebis muxli gaizrdeboda 7 ml lariT.


224

Tavi 2. bankebis sakaso operaciebis aRricxva

testis #: 1 2 8 pasuxi: g a b pasuxi, amocana 2.1: buRaltruli muxlebi iqneba Semdegi:

1. a). d – 1013 dolaris salaro 1000 $ k – 2611 dolaris savaluto pozicia - 1000 $ b). d – 2601 dolaris kontrfasi - 1600 l k – 1003 salari larSi - 1600 l 2. a). d – 1003 laris salaro _ 1650 l k – 2601 dolaris kontrfasi – 1650 l b). d – 2611 dolaris savaluto pozica – 1000 $

k – 1013 salaro dolarSi - 1000 $ mogeba dolaris yidva-gayidvidan = 50 l pasuxi, amocana 2.2: motanili operaciebi aRricxeT `T “ angariSebSi, gamoTvaleT saboloo naSTebi, ris Sedegadac unda miiRoT Semdegi suraTi: sacdeli balansi angariSebis dasaxeleba

naSTebi larSi naSTi ucxour valutaSi debeti krediti debeti krediti

1. salaro 2. miReebuli depozitebi 3. dolaris savaluto pozicia 4. dolaris kontrfasi 5. Semosavali ucx. valutis

Yyidva-gayidvidan 6. Semosavali gadafasebidan

-------------------------------- jami

1 700 - - 340 - - ---------- 2 050

- 2 000 - - 30 20 --------- 2 050

200 - - - - - --------------- 200

- - 200 - - - ------------- 200

(gadafaseba: dolaris savaluto poziciis naSTi 200 $ * 0,1 = 20 l) krebsiT balansSi, yovelTvis erTmaneTs gadafaravs savaluto poziciisa da kontrfasis angariSebis naSTebi. krebsiTi balansi (fragmenti) aqtivi naRdi fuli 2050 (1710+200*1,7) ------------------ ---------- jami 2050 pasivi miRebuli depozitebi 2000 mogeba 50 --------------------- ---------- jami 2050


225

pasuxi, amocana 2.3: buRaltruli gatarebebi: 1. a). d – dolaris salaro 1000 $ k – dolaris savaluto pozicia - 1000 $ b). d – dolaris kontrfasi – 1600 l k – salaro larSi - 1600 l 2. a). d – salaro evroSi – 100 E

k – evros savaluto pozicia – 100 E b). d – dolaris savaluto pozicia – 200 $

k – dolaris salaro – 200 $ 3. d – evros kontrfasi – 320 l k – dolaris kontrfasi – 320 l 4. a). d – evros salaro – 300 E k – evros savaluto pozicia – 300 E b). d – evros kontrfasi – 960 l k – salaro larSi – 960 l 5. a). d – salaro larSi – 748 l k – evros kontrfasi – 748 l b). d – evros savaluto pozicia 200 E k – evros slaro – 200 E 6. d – evros kontrfasi – 216 l k – mogeba savaluto poziciis gadafasebidan – 216 l 7. d – dolaris kontrfasi – 80 l k – mogeba sav. poziciis gadafasebidan – 80 l Sedgenili buRaltruli muxlebi gadaitaneT mTavari sabuRaltro wignis angariSebSi (anu `T~ angariSebSi) da sabolood, sacdeli balansi miiRebs Semdeg saxes: sacdeli balansi lari ucx. valuta d k d k salaro 3188 - 1000 - miRebuli depozitebi - 5000 - - dolaris savaluto pozicia - - - 800 evros savaluto pozicia - - - 200 dolaris kontrfasi 1360 - - - evros kontrfasi 748 - - - Semosavali gadafasebidan - 296 - - ---------------- --------- ---------- -------- --------- jami 5296 5296 1000 1000 krebsiTi buRaltruli balansi aqtivi naRdi fuli 5296 l (3188+800*1,7+200*3,74) ------------------------------ ------------ jami 5296 pasivi miRebuli depozitebi 5000 mogeba ucx. savaluto operaciebidan 296 -------------------- --------- jami 5296


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pasuxi, amocana 2.4: salaro – 1003

sawyisi naSTi: ? debetis brunava 120 000

Kkreditis brunva 130 000 Ggadasatani naSTi 50 000

sawyisi naSTis povna SeiZleba Semdegi tolobis safuZvelZe: debetis sawyisi naSTi + debetis brunva = kreditis brunva + gadasatani naSTi X + 120000 = 130000 + 50000; aqedan, X =180000 – 120000 = 60000 l (gaxsovdeT, gadasatani naSTi igive saboloo naSTia) Ppasuxi, amocana 2.5: kreditorebi - 4501

debetis brunva 325 000 gadasatani naSTi 75 000

sawyisi naSTi ? kreditis brunva 310 000

kreditorebis aRmricxveli angariSi pasiuri angariSia da mas naSTi kreditSi aqvs. Ppasiur angariSebze daculi unda iyos Semdegi toloba: kreditis sawyisi naSTi + kreditis brunva = debetis brunva + gadasatani naSTi amdenad, X + 310000 = 325000 + 75000; aqedan, X = 400000 - 310000 = 90000 l

Tavi 3. bankebis saangariSsworebo operaciebis

aRricxva

testis # 1 2 5 6 10 pasuxi: g b b g g pasuxi, amocana 3.1: davuSvaT ar gamovyaviT uZravi da moZravi nawili: 1000 * 10% * 31/365 = 8,49 500 * 10% * 22/365 = 3,01 (700) * 10% * 17/365 = (3,26) ------- 8,24 igive magaliTze gaangariSebebi vaCvenoT uZravi da moZravi Tanxebis cal-calke gamoyofiT: naSTi 1 oqtomberi - 1 000 10 oqtomberi, Setana 500 1 500 15 oqtomberi, gatana (700) 800 31 oqtomberi, naSTi 800 A1. amoxsna naSTebis yoveli cvlilebis mixedviT: roca ar gamoiyofa uZravi da moZravi nawili. maSin gamoTvlebi Catardeba Semdegnairad: 1000 *10% * 9/365 + 1500 *10% * 5/365 + 800 *10% * 17/365 =


227

= 100 * 0,02466 + 150 * 0,0137 + 80 * 0,04658 = 2,47 + 2,05 + 3,72 = 8,24 l

1. amoxsna uZaravi da moZravi nawilebis mixedviT cal-calke: uZravi nawili aris umciresi naSTi: 800 * 10% * 31/365 = 80 * 0,08493 = 6,79 l moZravi nawilis mixedviT: (1000-800) * 10% * 31/365 + 500 * 10% * 22/365 – 700 * 10% * 17/365 = = 20 * 0,08493 + 50 * 0,06027 – 70 * 0,04658 = = 1,7 + 3,01 – 3,26 = 1,45 sul = 6,79 + 1,45 = 8,24 l. maSasadame, roca saprocenti ganakveTebi saerToa, maSin orive midgomiT gamoTvlili saprocenti Tanxebi tolia. magram, rogorc wesi, anabarze arsebuli Tanxebis uZrav nawilze saprocento ganakveTi ufro maRalia. pasuxi amocana 3.2. naSTi (l) 1 maisi, sawyisi naSTi - 3 400 10 maisi, fulis Setana 2500 5 900 18 maisi, fulis gatana (4000) 1 000 25 maisi, fulis Setana 2700 3 700 31 maisi, naSTi - 3 700 Pprocentis Tanxa uZrav nawilze = 1000 * 10% * 31/365 = 100 * 0,08493 = 8,49 l procentis Tanxa moZrav nawilze = = (3400 – 1000) * 5% * 31/365 + 2500 * 5% * 22/365 – 4000 * 5% * 14/365 + 2700 * 5% * 7/365 = = 120 * 0,08493 + 125 * 0,06027 – 200 * 0,03836 + 135 * 0,01918 = = 10,19 + 7,53 – 7,67 + 2,60 = 12,65 l sul erTi Tvis procentis Tanxa = 8,49 + 12,65 = 21,14 l debeti – saprocento xarji 21,14 l krediti – gadasaxadeli procenti 21,14 l

pasuxi, amocana 3.3: noemberi sawyisi naSTi 5000 gaitana 7.11 (3000) naSTi 2000 Seitana 15.11 4000 naSTi 6000 gaitana 22.11 (5000) naSTi 1000 Seitana 30.11 3000 saboloo naSTi 4000 uZravi nawilis sargebeli: 1000 * 8% * 30/365 = 6,58 l moZravi nawilis sargebeli: (5000 _ 1000) * 5% * 30/365 _ (3000 * 5% * 24/365) + (4000 * 5% * 16/365) – _ (5000 * 5% * 9/365) + (3000 * 5% * 1/365) = 16,44 _ 9,86 + 8,77 – 6,16 + 0,41 = 9,6 l noembris mTliani sargebeli iqneba 6,58 + 9,6 = 16,18 l


228

mas gamoakldeba saSemosavlo gadasaxadi, davuSvaT igi 1,18 laria da anabarze, dekembris Tvis sawyisi naSTi 4015 lari gaxdeba. axla gamovTvaloT dekemberSi gasacemi procentis Tanxa: sawyisi naSTi 1.12. 4 015 Setana 10.12 4000 naSTi 8 015 gatana 20.12 (2000) naSTi 31.12. 6 015 am SemTxvevaSi, uZravi nawilia 4015 lari (dafiqsirebuli naSTebidan umciresi). masze dasaricxi sargebeli iqneba: 4015 * 8% * 31/365 = 27,28 l moZravi nawilis sargebeli iqneba: (4000 * 5% * 22/365) _ (2000 * 5% * 12/365) = 12,05 _ 3,29 = 8,76 l amdenad, dekemberSi dasaricxvi mTliani sapocento Tanxa Seadgens 36,04 lars (27,28 + 8,76). Ppasuxi amocana 3.4: Oori kviris Semdeg arsebuli valdebulebebis saSaulo naSTis mixedviT, komerciuli banki valdebulia daarezervos 620000-is 10% = 62 000 l. vinaidan ukve arsebobda savaldebulo rezervebis naSTi 24000 lari, amitom, rezervSi damatebiT unda gadairicxos 38000 lari (62000 -24000). Aadgili eqneba Semdeg buRaltrul gatarebas: debeti – savaldebulo rezervebi erovnul bankSi - 38000 l krediti – sakorespodento angariSi - 38000 l pasuxi, amocana 5: d mimdinare angariSi k

Ooverdrafti: 89 000 Bbrunva: 240 000 ---------------------------------------- jami 329 000

Bbrunva: 430 000 -------------------------------------- jami 430 000 --------------------------------------- naSTi 101 000

maSasadame, Tvis bolos mimdinare angariSze darCeba kreditis naSTi 101000l.

Tavi 4. saSuamavlo operaciebis aRricxva

testis # 1 2 5 pasuxi: b b g

pasuxi, amocana 4.1:

10%-is Seabamisi, anuitetis diskontirebis koeficienti (PVA) – xuTi wlisaTvis aris 3,79079. maSasadame. yovelwliurad misaRebi Tanabri Tanxa Seadgens: 80000/3,79079 = 21103,78


229

salizingo Semosavlebis grafiki (larebSi) wlebi

wliurid misaRebi Tanxebi

saprocento Semosavali

ZiriTadi sainvesticio Rirebuleba

salizingo moTxovnis naSTi

0 sawyisi investicia

_

_

_

80000

I 21103,78 8000,0 13103,78 66896,22 II 21103,78 6689,62 14414,16 52482,06 III 21103,78 5248,21 15855,57 36626,49 IV 21103,78 3662,65 17441,13 19185,36 V 21103,78 1918,42 19185,36 0 jami 105518,9 25518,9 80000,0

I weli: saprocento Semosavali = 80000*10% = 8000 l ZiriTadi Rirebuleba = 21103,78 – 8000 = 13103,78 l salizingo moTxovnis naSTi = 80000 _ 13103,78 = 66896,22 l da a.S.

pasuxi, amocna 4.2: komerciul bankSi adgili eqneba Semdeg operaciebs: a. 4 oqtomberi, xelSekrulebis gaformeba

Ddebeti – 0999 - 240000 l Kkrediti – aRebuli formaluri valdebulebebi – 240000 l

9. Aa).Ddadebuli xelSekrulebis Sesruleba debeti – 0301 moTxovna faqtoringuli momsaxurebiT – 240000 l krediti – sakorespodento angariSi _ 240000 l b). Kdebeti – aRebuli formaluri valdebulbebi – 240000 l krediti – 0999

10. misaRebi procentis daricxva – 240000*10%= 986 l debeti – moTxovna misaReb %-ze - 986 l krediti – Semosavali faqtoringuli operaciebidan – 986 l

11. klientisagan davalianebis dafarva 15 dRis Semdeg – 240000 l debeti – sakorespodento angariSi krediti – moTxovna faqtoringuli momsaxurebidan

Tavi 5. sakredito da sasesxo operaciebis aRricxva

testis # 1 4 5 8 9 10 11 12 pasuxi: b a b g a b a b


230

amocanebi:

pasuxi, amocana 5.1: wlebi ZiriTadi %-is Tanxa moRxovnis Tanxa naSTi 0 - - 45 000 1 - 5 400 45 000 2 - 5 400 45 000 3 45 000 5 400 0 ------------------------------------------------------------------------------------ jami 45 000 16 200 61 200 pasuxi, amocana 5.2: wlebi ZiriTadi %-is Tanxa moTxovnis Tanxa naSTi 0 - - 45 000 – is 12% = 5400 1 15 000 5 400 30 000 – is 12% = 3600 2 15 000 3 600 15 000 – is 12% = 1800 3 15 000 1 800 0 --------------------------------------------------------------------------- jami 45 000 10 800 55 800 Ppasuxi, amocana 5.3: yovelwliurad Tanabrad misaRebi Tanxa = 45000 / 2,40183 = 18735,71 l wlebi ZiriTadi %-is ZiriTadi moTxovnis Tanxa Tanxa Tanxis naSTi nawili 0 - - - 45 000 1 18 735,71 5 400 13 335,71 31 664,29*

2 18 735,71 3 799,71 14 936 16 728,29 3 18 735,71 2 007,42 16 728,29 0 -------------------------------------------------------------------------------------------------- jami 56 207,13 11 207,13 45 000 * 45000-is 12% = 5400 l, 18735,71 – 5400 = 31664,29 l da a.S. Ppasuxi, amocana 5.4: dD D aRebuli sesxi k

Bbrunva: 341 000

naSti: X brunva: 510 000 ------------------------------------ naSTi: 205 700

saboloo naSTi gamoiTvleba Semdegi tolobidan: 341000 + 205700 = 510000 + X; aqedan, X = 36 700 l


231

Apasuxi, amocana 5.5. jer unda daadginoT fasiani qaRaldebis vadis darCenili dReebis raodenoba, 2015 wlis 1 agvistodan 2016 wlis 31 dekembramde. 2015 weli: agvisto _ 31 seqtemberi – 30 oqtomberi – 31 noemberi _ 30 dekemberi _ 31 ------------------------------- jami 153 dRe + 365 dRe (2011 w) = 518 dRe unda gamoiyenoT, erovnuli bankis mier, gasacemi lombarduli kreditis (L) gamoTvlis formula: L = [N : ( (1 + i/100) * d/365)] : CF kreditze kuTvnili procentis Tanxa (A) = (i + 5 )/100 * sesxis vad * L

gasacemi sesxi = [200000 : ((1 + 0,15) * 518/365)] : 1,10 = 111401 lari maSasadame, komerciul banks SeuZlia, erovnuli bankidan aiRos 111401 laris odenobis xuTdRiani krediti. xolo, gadasaxdeli procenti = (15 + 5)/100 * 5/365 * 111401 = 305,21 lari pasuxi, amocana 5.6: garantiis miReba aRiricxeba: d – 0203 miRebuli garantiebi - 54 000 l k – 0999 - 54000 l

procentis Tanxa: pirvel Tveze = 50000 * 18% * 1/12 = 750 l meore gadacilebul Tveze = 50000 * 24% * 1/12 = 1000 l d – 0999 - 1 759 l k – 0203 - 1 750 l

0203 angariSis naSTi = 54000 – 1750 = 52250 l


232


testi #: 6 pasuxi: a pasuxi, amocana 6.1:

fulis Semodinebis grafiki

wlebi nominaluri %-is ZiriTadi Rirebuleba Tanxa moTxovna 0 - - 200 000 1 - 30 000 200 000 2 - 30 000 200 000 3 200 000 30 000 0 --------------------------------------------------------- jami 200 000 90 000 buRaltruli gatarebebi pirvel wels:

a. obligaciis Sesyidva d – nayidi obligaciebi - 200 000 l d – nayidi obligaciis premia - 30 000 l k – sakorespodento angariSi 230 000 l b. wlis bolos misaRebi procentis daricxva – 200000-is 15%

d – moTxovna misaReb %-ze - 30 000 l k – saprocento Semosavali – 30 000 l

c. premiis Tanxis mesamedis Camowera – 10 000 l d – premiis xarji k – nayidi ibligaciis premia 12. %-is Tanxis miReba – 30 000 l

dD – sakorespodento angariSi k – moTxovna misaReb %-ze

pasuxi, amocana 6.2: misaRebi Tanxebis grafiki wlebi nominaluri %-is ZiriTadi Rirebuleba Tanxa moTxovna 0 - - 200 000 1 - 30 000 200 000 2 - 30 000 200 000 3 200 000 30 000 0 ----------------------------------------------------- jami 200 000 90 000 buRaltruli gatarebebi pirvel wels 1. obligaciis Sesyidva

dD- nayidi obligaciebi – 200 000 l k – nayidi obligaciis diskonti - 30 000 l k – sakorespodento anagariSi – 170 000 l

2.Ddiskontis amortizacia (Camowera) – 10 000 l dD – nayidi obligaciis diskonti 10 000 l


233

k – Semosavali diskontidan 10 000 l 3. misaRebi %-is daricxva – 30 000 l

d – moTxovna misaReb %-ze - 30 000 l k – saprocento Semosavali - 30 000 l

4. procentis Tanxis miReba d – sakorespodento angariSi - 30 000 l k – moTxovna misaReb %-ze - 30 000 l

pasuxi, amocana 6.3: gadasaxdeli Tanxebis grafiki wlebi nominaluri %-is ZiriTadi Rirebuleba Tanxa valdebuleba 0 - - 200 000 1 - 30 000 200 000 2 - 30 000 200 000 3 200 000 30 000 0 ----------------------------------------------------- jami 200 000 90 000 buRaltruli gatarebebi mesame wels:

3. premiis Tanxis mesamedis Camowera – 10 000 l d – gamoSvebuli bligaciis premia k – Semosavali obligaciis premiiT

4. gadasaxdeli procentis daricxva – 30 000 l d – sa-% xarji k – gadasaxdeli procenti

5. procentis gadaxda – 30 000 l d – gadasaxdeli procenti k – sakorespodento angariSi 6. sakuTari obligaciis ukan gamosyidva – 200 000 l d – valdebuleba gamoSvebul obligaciebze k – sakorespodento angariSi

pasuxi, amocana 6.4 diskontis xarji sul = 200 000 _ 170 000 = 30 000 l sami wlis ganmavlobaSi gadasaxdeli procentis Tanxa sul: 3 * 30000 = 90 000 l amrigad, obligaciis gamoSvebidan miRebuli mTliani danakargia: 90000 + 30000 = 120 000 l maSasadame, miiRo 170 000 l, razec damatebiT sul gadaixada

120000 lari anu 120000/17000 *100% = 70,5% aseT SemTxvevaSi, banks ar uRirs obligaciebis gamoSveba.


234

Apasuxi, amocana 6.5: Nnayidi aqciebi- 1501

1). 100 000 2). I w. 5 000 3). II w. 5 000 ---------------------------------- jami 110 000

4). IIw. 110 000 ------------------------------- jami 110 000

4. aqciebis Sesyidva 100 000 l

d - 1501 aqciebi - 100 000 l k – sakorepodento angariSi - 100 000 l

5. Aaqciis Sesyidvisa da nominalur Rirebulebas Soris sxvaobis Camowera – 5000 l dD – nayidi aqciebi - 5 000 l k – Semosavali dilinguri operaciebidan - 5 000 l

6. meore wels kvlav Camoiwereba aqciis Rirebulebebs Soris sxvaoba – 5000 l d – nayidi aqciebi – 5 000 l k – Seosavali dilinguri operaciebidan - 5 000 l

7. meore wlis bolos aqciebi ukan Seisyida misma gamomSvebma nominaluri RirebulebiT – 110 000 l d – sakorepodento angariSi – 110 000 l k – nayidi aqciebi – 110 000 l

Tavi 7. operaciebis aRricxva ucxour valutaSi

testis #: 2 7 pasuxi: b a pasuxi, amocana 7.1:

Opirveli wlis operaciebi aRiricxeba Semdegnairad:

1. sesxis aReba 45000 dolari debeti – 1062 sakorespodento angariSi – 45000 $

krediti _ 3562 bankebidan aRebuli sesxebi – 45000 $

2. wlis bolos gadasaxdeli procentis daricxva – 4500 dolari a). debeti – 2611 dolaris savaluto pozicia – 4500 $

krediti – 4414 gadasaxdeli prodentebi dolarSi – 4500 $ b). debeti – 8215 procentuli xarjebi ucxouri valutiT aRebul sesxebze – 6750 lari krediti – 2601 dolaris kotrfasi – 6750 lari ( davuSavT gascvleli kursi iyo 1:1,5) 3. saprocento davalianebis gadaxda – 4500 dolari


235

debeti – 4414 gadasaxdeli procentebi dolarSi – 4500 $

krediti – 1062 sakorespodento angariSi dolarSi – 4500 $ pasuxi, amocana 7.2: mesame wels adgili eqneba Semdeg operaciebs:

1. misaRebi procentis daricxva – 2000 dolari a). debeti – 2414 bankebidan misaRebi procentebi – 2000 $

krediti – 2611 dolaris savaluto pozicia – 2000 $ gasacvleli kursi davuSvaT igivea.

b). debeti – 2601 dolaris kontrfasi – 3000 l krediti – 6215 procentuli Semosavali – 3000 l

2. procentis Tanxis miReba – 2000 dolari D debeti _– 1062 sakorespodento angariSi dolarSi – 2000 $

krediti _ 2414 bankebidan misaRebi procentebi – 2000 $

3. gasesxebulii Tanxis miReba – 20000 $

d _ dolaris sakorespsodento angariSi – 20000 $

k _ gacemuli sesxebi _ 20000 $ pasuxi, amocana 7.3.

1. aA). d – salaro larSi _ 5000 l k – dolaris kontrfasi – 5000 l

b). d – dolaris savaluto pozicia – 3125 $

k – miRebuli depoziti dolarSi – 3125 $

2. d – miRebuli depozitebi dolarSi – 1000 $ k – dolaris salaro – 1000 $ pasuxi, amocana 7.4:

1. Oobligaciia gayidva - 120 000 $

d – (1062) dolaris sakorespodento angariSi k – (3813) gamoSvebul obligaciebi ucxour valutaSi

2. Ggadasaxdeli procentis daricxva – 150000-is 10%= 15000 l Ggasacvelili kurisa 1 : 1,6 a).Dd – saprocento xarji ucx. valutaSi – 15000 l kK – dolaris kontrfasi – 15 000 l b). d – dolaris svaluto pozicia - 9 375 $

k – valdebuleba gadasaxdel procentze – 9 375 $


236

Tavi 8. Kkomerciuli bankebis Semosavlebisa da xarjebis

aRricxva

testi # 1 3 4 5 pasuxi: g g a g pasuxi, amocana 8.1:

1. misaRebi procentis daricxva – 67 000 l d – moTxovna misaReb %-ze k - sa-% Semosavali

2. gadasaxdeli procentis daricxva – 35 900 l d – sa-% xarji k – gadasaxdeli %

3. misaRebi sakomisios daricxva – 3 400l d – motxovna misaReb sakomisio momsaxurebaze k – sakomisio Semosavali faqtoring. Momsaxurebidan

4. personalis xelfasis daricxva – 15 700 l d – xelfasis xarji k – kreditorebi

5. mogeba kursTa Soris sxvaobidan – 7 800 l d – savaluto poziciis kontrfasi k – Semosavali ucxouri valutis operaciebidan

d misaRebi % k d sa-% Semosavali k d sakomisio Semosavali 1). 67 000 6). 67 000 1). 67 000 7). 3 400 3). 3 400

d sa-% xarji k d xelfasis xarji k Semosavali ucx. valut.

2). 35 900 8). 35 900 4). 15 700 9). 15 700 10). 7 800 5). 7 800

moTxovna faqtorin-

d kreditorebi k d valdebuleba %-ze k d gul momsaxurebaze k

4). 15 700 2). 35 900 3). 3 400 mogebis gadasaxadis d xarji k valdeb. gadasaxadze gaunawilebeli mogeba 11). 4 000 11). 4 000 11). 4 000 13). 22 600 d dolaris kontrfasi k d mogeba/zarali k 5). 7 800 8). 35 900 6). 67 000 9). 15 700 7). 3 400 10). 7 800 ------------ ------------- brunva: 51 600 brunva: 78 200 12). 4 000 ------------- 13). 22 600 mogeba: 26 600 amrigad, wminda mogeba aris – 22600 l.


237

pasuxi, amocana 8.2: aT. lari mogeba dabegvramde (45000 – 36500) 8 700 mogebis gadasaxadiL - - - - - - - - - - - - - (1 305) --------------------------- ----------------- wminda mogeba 7 395 dividendi (7395-is 75%) - - - - - - - - - - (5 546) rezervi (7385-is 10%) - - - - - - - - - - (740) ---------------------------- -------------- gaunawilebeli mogeba 1 109 pasuxi, amocana 8.3: 700 000 l – wardgenil iqneba mogeba/zaralis angariSgebaSi; 580 000 l – wardgenil iqneba fuladi nakadebis angariSgebaSi; 120 000 l – wardgenil iqneba buRaltrul balansSi.

Tavi 9. Siga sabanko operaciebis aRricxva

pasuxi, amocana 9.1: I weli II weli III weli IV weli saaRricxvo mogeba 20 000 18 000 22 600 24 200 mogebis gadasaxadi 3 000 2 700 3 390 3 630 sagadasaxado mogeba 19 000 19 600 20 000 25 000 mogebis gadasaxadi 2 850 2 940 3 000 3 750 buRaltruli gatarebebi: I wels:

1. wlis bolos, gadasaxdeli mogebis gadasaxadis xarjis daricxva – 3000 l debeti – 9501 mogebis gadasaxadis xarji – 3000 l krediti – 4551 valdebuleba mogebis gadasaxadze – 2850 l krediti – 4711 gadavadebuli sagadasaxado valdebuleba – 150 l maSasadame, gadasaxadis xarji aRiardeba saaRricxvo mogebidan, xolo, valdebuleba aRiardeba sagadasaxado mogebidan. II wels:

1. wlis bolos, gadasaxdeli mogebis gadasaxadis xarjis daricxva – 2700 l debeti – 9501 mogebis gadasaxadis xarji – 2700 debeti – 2711 gadavadebuli sagadasaxado aqtivi – 240 l krediti – 4551 valdebuleba mogebis gadasaxadze – 2940 l

2. vinaidan, wina wels arsebobda naSTi gadacadebuli valdebulebis angariSze, amitom, saWiroa maTi urTierT koreqtireba, umciresi Tanxis mixedviT – 150 l

debeti – gadavadebuli sagadasaxado valdebuleba – 150 l krediti – 2711 gadavadebuli sagadasaxado aqtivi – 150 l amdenad, meore wlis bolos, naSTi darCeba gadavadebuli sagadasaxado aqtivis angariSze – 90 l (240-150) III wels:

1. wlis bolos, gadasaxdeli gadasaxadis xarjis daricxva – 3390 lari. debeti – 9501 mogebis gadasaxadis xarji – 3390 l


238

krediti – 4551 valdebuleba mogebis gadasaxadze – 3000 l krediti – 4711 gadavadebuli sagadasaxado valdebuleba – 390 l

2. vinaidan, wina wels arsebobda gadavadebuli sagadasaxado aqtivis naSTi 90 lari, igi Camoiwereba: debeti – 4711 gadavadebuli sagdasaxado valdebuleba – 90 l krediti – 2711 gadavadebuli sagadasaxado aqtivi – 90 l Sedegad, gadavadebuli sagadasaxado valdebulebis naSTi darCeba 300 lari. IV wels:

1. wlis bolos, gadasaxdeli gadasaxadis xarjis daricxva – 3630 lari. debeti – 9501 mogebis gadasaxadis xarji – 3630 l debeti – 2711 gadavadebuli sagadasaxado aqtivi – 120 l krediti – 4551 valdebuleba mogebis gadasaxadze – 3750 l

2. vinaidan, wina wels arsebobda gadavadebuli sagadasaxado valdebulebis naSTi 300 lari, moxdeba gadavadebuli aqtivis Camowera: debeti – 4711 gadavadebuli sagdasaxado valdebuleba – 120 l krediti – 2711 gadavadebuli sagadasaxado aqtivi – 120 l oTxi wlis bolosaTvis, naSTi darCeba gadavadebuli sagadasaxado valdebulebis angariSze – 180 lari.

(miTiTeba: TvalsaCinoebisaTvis, amoxsnis dros gamoiyeneT `T~ angariSebi)

Ppasuxi, amocana 9.2: bankSi aRiricxeba Semdegi operaciebi:

1. avansis gadaricxva – 2,5 * 30% = 0,75 mln l d – gacemuli avansi – 0,75 l

k – sakorespodento angariSi – 0,75 l 2. damTavrebuli Senobis miReba – 2,5 mln l

d – Senoba – 2,5 l k – kreditorebi 0 2,5 l

3. adre gadaricxuli avansis CaTvla – 0.75 mln l d – kreditorebi - 0,75 l k – gacemuli avansi – 0,75 l

4. sabolood kuTvnili Tanxis gadaricxva – (2,5-0,75) = 1,75 d – kreditorebi – 1,75 l k – sakorespodento angariSi – 1,75 l

pasuxi, amocana 9.3:

avejis sabalanso Rirebulebis gaangariSeba: wlebi wliuri cveTis Tanxa sabalanso Rirebuleba 1 120 000-is 20% = 24 000 96 000 2 96 000-is 20% = 19 200 76 800 3 76 800-is 20% = 15 360 61 440 4 61 400-is 20% = 12 280 49 160 -------------------------------------------------- dagrovili cveTa 70 840 mogeba avejis gayidvidan = 60 000 – 49 160 = 10 840 l d – avejis dagrovili cveTa – 70 840 d – sakorespodento angariSi – 60 000 k – aveji - 120 000 k – mogeba - 10 840


239

Tavi 10. sakuTari kapitalis aRricxva

testis # 1 2 3 4 5 6 pasuxi: g b g b g a pasuxi, amocana 10.1: aqciebi raodenoba wlis bolos = 19 000 + 2 000 – (7000 + 5000) = 27000 cali Aaqciebis saSualo Sewonili ricxvi = = 19000 * 12/12 – 5000 * 8/12 + 20000 * 3/12 – 7000 * 1/12 = = 19000 – 3333 + 5000 _ 583 = 20084 cali P pasuxi, amocana 10.2:

1. sabaziso Semosavali erT aqciaze = (94 600 – 20 000) / 15 400 = 4,84 l/erT aqciaze

2. dividendi erT aqciaze = 50000 / 15400 = 3,25 l

pasuxi, amocana 10.3: 1. gazavebis efeqtis mqone Cveulebrivi aqciebis ricxvi =

= 7000 * 5 = 35 000 cali 2. Sesworebuli wminda mogeba =

= (680000 – 50000) + 5000 – 400 = 632 850 l 3. sabaziso Semosavali 1 aqcize = (680000 – 50000) / 65000 = 9,69 l

4. gazavebuli Senisavali erT aqcize =

= [(680000 – 50000) + 5000 – 400] / (65000 + 35000) = 6,346 l

Tavi 11. bankebis finansuri angariSgeba

testis # 1 2 3 4 5 6 pasuxebi: g b a b b a pasuxi, amocana 11.1: Bbank respublikis aqtivebis struqtura 2014-2915 wlebSi

A aqtivis muxlebi

2014 weli 2015 weli mln l %-uli

wili mln l %-uli

wili 1. fuli da fulis ekvivalentebi 2. savaldebulo rezervebi seb-Si 3. moTxovnebi bankebis mimarT 4. klientebze gacemuli sesxebi 5. gasayidad arsebuli investiciebi 6. sainvesicio fasiani qaRaldebi 7. ZiriTadi saSualebebi 8. sainvesticio qoneba 9. sxva aqtivebi

------------------------------------- jami

100,5 57,7 5,2 875,0 0,1 83,5 54,0 6,7 27,0 ------- 1209,7

8,3 4,8 0,4 72,3 - 6,9 4,5 0,6 2,2 -------- 100

178,7 79,3 6,7 1184,1 3,0 113,3 58,6 22,1 15,4 --------- 1661,2

10,8 4,8 0,4 71,3 0,2 6,8 3,5 1,3 0,9 ------- 100


240

rogorc gaangariSebebidan Cans, saanalizo bankis aqtivebSi yvelaze maRali xvedriTi wili uWiravs klientebze gacemul sesxebs (72,3%), Semdeg

modis fuli da misi ekvivalntebi (8,3%). romelic 2015 wels 10,8 %-mde gaizarda. Ppasuxi, amocana 11.2: bank respublikis finansuri angariSgebis zogierTi maCveneblis dinamika 2011-2015 wlebSi (%-ad)

Mm a C v e n e b l e b i 2011 2012 2013 2014 2015

1. fuladi saxsrebi 2. klientebze gacemuli sesxebi 3. klientebisgan miRebuli

depozitebi 4. valdebulebebi sul 5. aqtivebi sul 6. saaqcio kapitali 7. wliuri mogeba dabegvramde

100 100 100 100 100 100 100

99,8 126,8 127,8 109,8 114,8 133,3 170,7

124,0 165,4 152,3 149,8 153,3 133,3 202,9

71,0 214,3 183,1 165,9 172,1 133,3 233,1

126,2 290,1 216,0 231,2 236,5 133,3 259,3

cxrilSi motanili maCveneblebidan Cans, rom aRebul periodSi, yvela maCvenebeli zrdis tendenciiT xasiaTdeba.

Ppasuxi, amocana 11.3: (%-ad) 2011 2012 2013 2014 2015 aqtivebis ukugeba (4,5) 2,75 3,0 3,4 3,4 saaqcio kapitalis ukugeba (55,1) 25,4 36,4 44,2 64,2 valdebulebebis koncentracia 86,5 82,7 84,5 83,3 84,5 sakuTari kapitalis koncentracia 13,5 17,3 15,5 16,7 15,5 rogorc analizidan irkeveva, aqtivebis ukugeba Zalian dabalia. 2011 wels saerTod zaraliani iyo. saaqcio kapitalis ukugeba ki maRalia da zrdis tendenciiT xasiTdeba. Cveni azriT, araa samrTliani, aqtivebis ukugebis cvlileba kavSirSi ar iyos aqcionerTa SemosavalTan.


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lLi t e r a t u r a 1. bass 1 – finansuri angariSgebis wardgena, Targmani ing. Tb., baf 2014 2. finansuri angariSgebis konceptuauri safuZvlebi, Targmani ing. Tb.,

baf 2014 3. fass 7 – finansuri instrumentebi: ganmartebebi, Targmani ing. Tb., baf

2014 4. fass 9 _ finansuri instrumentebi, Targmani ing. Tb., baf 2014 5. saqarTvelos sabanko dawesebulebebisaTvis buRaltruli aRricxvis angariSTa gegma, Tb: 2000 6. saqarTvelos sabanko kanonmdebloba, Tb: 2004 7. saqarTvelos erovnuli bankis debuleba komerciuli bankebis

salaros meurneobis Sesaxeb. Tb: 2000 8. saqarTvelos kanoni `komerciuli bankebis saqmianobis Sesaxeb~. Tb.,

1996 9. saqarTvelos kanoni fasiani qaRaldebis bazris Sesaxeb. Tb., 2011 10. saqarTvelos sagadasaxado kodeqsi 11. erovnuli bankis debuleba `komerciul bankebSi kreditebis

koncentraciisa da msxvili riskebis Sesaxeb. Tb., 2003 12. erovnuli bankis debuleba efeqturi saprcento gankveTis meTodikis

Sesaxeb, http://abg.org.ge/docs/interest_rate_caculation.docx 13. beriZe r. – sabanko menejmenti. Tb., 2009 14. gvelesiani T,v. – buRaltruli aRricxva sakredito organizaciebSi.

rusul enaze. moskovi: 2004 15. narmania d. – sabanko riskebis marTva da zedamxedvelobis meqanizmebi.

Tb., 2011 16. xorava a., n.kvataSiZe, n.sreseli, z.gogriWiani – buRaltruli

aRricxva saerTaSoriso standartebiT, Tb: 2009 17. qoqiauri l., - sabanko saqme, saxelmZRvanelo, tomi I-II. Tb: 2005 18. ridi e., kotleri r., gili v., smiTi r. – komerciuli bankebi da

sabanko saqme, saxelmZRvanelo. Targmani ingl. Tb: 2000 19. WilaZe i. – cvlilebebi finansuri angariSgebis konceptualur

safuZvlebSi, statia, Jurnali buRltruli aRricxva, baf 2016, N3,

20. Edward T. Shipley, BANK ACCOUNTING PRINCIPLES:A PROGRESS REPORT

http://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=3144&context=lcp

21. Circular – 2015/1Accounting – Banks. Rules for Banks, securities dealers, financial

groups and conglomerates

file:///C:/Users/gio/Downloads/finma%20rs%202015%2001%20(1).pdf

22. Bank Financial Statement Analysis and Valuatin.

https://www.scribd.com/doc/134853872/Introduction-to-Bank-Accounting

http://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=3144&context=lcp

../../gio/Downloads/finma%20rs%202015%2001%20(1).pdf

https://www.scribd.com/doc/134853872/Introduction-to-Bank-Accounting


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izolda WilaZe ekonomikis doqtori ivane javaxiSvilis saxelobis Tbilisis saxelmwifo asocirebuli profesori

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buRaltruli aRricxva bankebSi - dspace.nplg.gov.gedspace.nplg.gov.ge/bitstream/1234/190438/1/Bugaltruli_Agricxva_Bankebshi.pdf · buRaltruli aRricxva bankebSi – i. WilaZe 2 uak(UDC)