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saaqcio sazogadoeba
eiC es bi si banki saqarTvelo
F finansuri angariSgeba
2010 wlis 31 dekembramde mdgomareobiT
Tbilisi Branch of KPMG CIS Limited
4, Besiki Street,
Tbilisi, 0108,
Georgia
Telephone +995 (32) 950719
Fax +995 (32) 982276
Internet www.kpmg.ge
KPMG CIS Limited-is Tbilisis filiali, registrirebuli saqarTvelos kanonmdeblobis Sesabamisad, dakavSirebulia KPMG CIS Limited-Tan, kompania registrirebuli gernsis kanonmdeblobis Sesabamisad da warmoadgens KPMG-is qselis damoukidebeli wevri firmebis wevrs ,romelic erTiandeba Sveicarul kompaniaSi KPMG International
sarCevi damoukidebeli auditoruli daskvna....................................................................................................................... 3 mogeba-zaralis angariSgeba ............................................................................................................................................... 4 finansuri mdgomareobis angariSgeba ....................................................................................................................... 5 fuladi saxsrebis moZraobis angariSgeba ......................................................................................................... 6 sakuTari kapitalis cvlilebebis angariSgeba ............................................................................................. 7 SeniSvnebi finansur angariSgebasTan dakavSirebiT ............................................................. 8
Tbilisi Branch of KPMG CIS Limited
4, Besiki Street,
Tbilisi, 0108,
Georgia
Telephone +995 (32) 950719
Fax +995 (32) 982276
Internet www.kpmg.ge
KPMG CIS Limited-is Tbilisis filiali, registrirebuli saqarTvelos kanonmdeblobis Sesabamisad, dakavSirebulia KPMG CIS Limited-Tan, kompania registrirebuli gernsis kanonmdeblobis Sesabamisad da warmoadgens KPMG-is qselis damoukidebeli wevri firmebis wevrs ,romelic erTiandeba Sveicarul kompaniaSi KPMG International
damoukidebeli auditoruli daskvna ss ”eiC es bi si banki saqarTvelos” direqtorTa sabWos daskvna finansur angariSgebaze Cvens mier Catarebul iqna saaqcio sazogadoeba ”eiC es bi si banki saqarTvelos” (SemdgomSi ,,banki“) finansuri angariSgebis (Tan erTvis) auditoruli Semowmeba, romelic Sedgeba finansuri mdgomareobis angariSgebisagan 2010 wlis 31 dekembris mdgomareobiT, mogeba-zaralis angariSgebisagan, sakuTari kapitalis cvlilebebis angariSgebisagan da fuladi saxsrebis moZraobis angariSgebisagan; garda amisa finansur angariSgebaSi Sesulia –mniSvnelovani saaaRricxvo politikis anotacia da sxva ganmartebiTi SeniSvnebi. menejmentis pasuxismgebloba finansur angariSebTan dakavSirebiT kompaniis xelmZRvaneloba pasuxismgebelia finansuri angariSgebis warmoebaze da samarTlian wardgenaze finansuri angariSgebis saerTaSoriso standartebis Sesabamisad. es pasuxismgebloba moicavs: menejmentis mier gansazRvrul saWiro Sida kontrolis sistemis SemuSavebasa da finansuri angariSgebis wardgenas, romelic ar Seicavs arsebiTi xasiaTis uzustobebs, SesaZlo TaRliTobisa an Secdomebis gamo. auditoris pasuxismgebloba Cven gvevaleba, Cvens mier Catarebuli auditis safuZvelze gamovxatoT mosazreba warmodgenili finansuri angariSgebis Sesaxeb. Cven CavatareT auditi saerTaSoirso standartebis Sesabamisad. standartebi moiTxovs rom Cven vakmayofilebdeT eTikis moxovnebs da auditis imgvarad dagegmvasa da Catarebas, rom miviRoT dasabuTebuli garantia imisa, Seicavs Tu ara aRniSnuli finansuri angariSgeba arsebiT uzustobebs. auditi iTvaliswinebs procedurebis ganxorcielebas finansur angariSgebaSi asaxuli Tanxebisa da axsna-ganmartebebis dadasturebis mizniT. procedurebi SeirCeva auditoris profesiuli Sexedulebebisamebr, romelic moicavs im riskebis analizs romlebic dakavSirdebulia TaRliTobisa an Secdomebis gamo SesaZlo arsebiTi xasiaTis uzustobebTan. am riskebis Sefasebis procesSi, auditoriganixilavs Sida kontrolis sistemas da specialuri daniSnulebis finansur angariSgebis samarTlian da utyuar asaxvas im mizniT rom, SeimuSaos auditis procedurebi, romlebic Seesabameba konkretul garemoebebs, da ara im mizniT, rom gamoxatos mosazreba klientis Sida kontrolis efeqturobis Sesaxeb. Auditi agreTve gulisxmobs finansuri angariSgebis momzadebisas xelmZRvanelobis mier gamoyenebuli buRaltruli aRricxvis principebisa da mniSvnelovani buRaltruli Sefasebebis sisworis Sefasebas, agreTve warmodgenili finansuri angariSgebis Sefasebas mTlianad. gvjera, rom Cvens mier Catarebuli auditi dasabuTebul safuZvels gvaZlevs daskvnis Sesadgenad.
Tbilisi Branch of KPMG CIS Limited
4, Besiki Street,
Tbilisi, 0108,
Georgia
Telephone +995 (32) 950719
Fax +995 (32) 982276
Internet www.kpmg.ge
KPMG CIS Limited-is Tbilisis filiali, registrirebuli saqarTvelos kanonmdeblobis Sesabamisad, dakavSirebulia KPMG CIS Limited-Tan, kompania registrirebuli gernsis kanonmdeblobis Sesabamisad da warmoadgens KPMG-is qselis damoukidebeli wevri firmebis wevrs ,romelic erTiandeba Sveicarul kompaniaSi KPMG International
auditoris daskvna Cveni azriT, warmodgenili finansuri angariSgeba utyuarad da samarTlianad asaxavs kompaniis finansur mdgomareobas da finansur Sedegebs 2010 wlis 31 dekembris mdgomareobiT, fuladi saxsrebis moZraobas wlis bolos
mdgomareobiT, finansuri angariSgebis saerTaSoriso standartebis Sesabamisad. KPMG CIS Tbilisis filiali 13 maisi, 2010
saaqcio sazogadoeba eiC es bi si banki saqarTvelo Msruli mogeba-zaralis angariSgeba 2010 wlis 31 dekembris mdgomareobiT
sruli mogeba-zaralis angariSgebis gacnoba unda moxdes SeniSvnebTan erTad, romelic warmoadgens finansuri angariSgebis Semadgenel nawils.
4
SeniSvnebi
2010 2009
lariG’000 lariG’000
saprocento Semosavali 4 13,842 11,125
saprocento xarji 4 (1,360) (2,108)
wminda saprocento Semosavali 12,482 9,017
mosakreblebi da sakomisio Semosavali 5 1,645 1,531
mosakreblebi da sakomisio xarjebi 6 (2,190) (533)
wminda mosakreblebi da sakomisio Semosavlebi (545) 998
gacvliTi kursiT gamowveuli mogeba/zarali 7 2,112 974
sxva saoperacio Semosavali 182 -
saoperacio Semosavali 14,231 10,989
gaufasurebis zarali 8 (489) (3,179)
personalis xarjebi 9 (4,040) (4,605)
saerTo administraciuli xarjebi 10 (6,926) (7,035)
zarali dabegvramde 2,776 (3,830)
mogebis gadasaxadis sargebeli 11 (630) 355
wminda mogeba/(zarali) 2,146 (3,475)
sxva saoperacio Semosavali, wminda gadasaxadebiT
gasayidad arsebuli aqtivebis sabazro Rirebulebis wminda cvlileba 114 (5)
sxva Semosavali, wminda gadasaxadebiT 114 (5)
mTliani mogeba 2,260 (3,480)
finansuri angariSgeba damtkicebulia direqtorTa sabWos mier 2010 wlis 13 maiss da xelmowerilia qvemoT aRniSnuli pirebis mier:
_____________________________ __________________________ gai s. luisi ruzana Sahiniani generaluri direqtori finansuri direqtori
saaqcio sazogadoeba eiC es bi si banki saqarTvelo finansuri mdgomareobis angariSgeba 2010 wlis 31 dekembris mdgomareobiT
finansuri mdgomareobis angariSgebis ganxilva unda moxdes SeniSvnebTan erTad, romelic warmoadgens finansuri angariSgebis Semadgenel nawils.
5
2010 2009
SeniSvnebi
lariG’000 lariG’000
aqtivebi
naRdi fuli 2,822 3,873
saqarTvelos erovnuli bankidan misaRebi Tanxebi 12 8,300 12,884
bankebSi ganTavsebuli Tanxebi 13 265,722 27,516
klientebze gacemuli sesxebi 14 105,140 79,935
bankis mflobelobaSi gasayidad arsebuli finansuri aqtivebi 15
32,474
8,380
ZiriTadi saSualebebi 16
9,190
9,572
winaswar gadaxdili saSemosavlo gadasaxadi -
3
sxva aqtivebi 17
2,307
998
gadavadebuli sagadasaxado aqtivi 11 910
1,540
aqtivebi sul
426,865
144,701
valdebulebebi da saaqcio kapitali
klientebis mimdinare angariSebi da depozitebi 18 90,169 74,155
depozitebi da sxva angariSebi bankebidan 19
288,082
47,155
sxva valdebulebebi 20 1,759
1,342
sul valdebulebebi
380,010
122,652
saaqcionero kapitali
sawesdebo kapitali 21
54,819
32,273
gasayidad arsebuli aqtivebis gadafasebis rezervi
111
(3)
akumulirebuli zarali
(8,075)
(10,221)
sul saaqcio kapitali
46,855
22,049
sul valdebulebebi da saaqcio kapitali
426,865
144,701
saaqcio sazogadoeba eiC es bi si banki saqarTvelo
fuladi saxsrebis moZraobis angariSgeba 2010 wlis 31 dekembris mdgomareobiT
fuladi saxsrebis moZraobis uwyisis ganxilva unda moxdes SeniSvnebTan erTad, romelic warmoadgens finansuri angariSgebis Semadgenel nawils.
6
2010 2009
lariG’000 lariG’000
fuladi saxsrebi saoperacio saqmianobidan
miRebuli procentebi 12,989 11,632
gadaxdili procentebi (1,394) (2,940)
miRebuli sakomisioebi (524) 1,311
gacvliTi kursis cvlilebiT gamowveuli zrda 2,335 1,110
sxva Semosavali 5 -
saerTo-administraciuli xarjebi (9,119) (10,555)
saoperacio aqtivebis (zrda)/kleba
saqarTvelos erovnuli bankidan misaRebi Tanxebi (4,759) 433
bankebze gacemuli sesxebi da Tanxebi (115,980) 4,662
klentebze gacemuli sesxebi (21,502) (38,362)
gasayidad arsebuli aqtivebi (23,352) (5,644)
sxva aqtivebi (1,143) 230
saoperacio valdebulebebis zrda/(kleba)
klientebis mimdinare angariSebi da depozitebi 224,400 (31,430)
bankebisgan miRebuli depozitebi da balansebi 13,178 72,598
sxva valdebulebebi (163) 609
daubegravi wminda fuladi saxsrebi saoperacio saqmianobidan 74,971 3,654
gadaxdili gadasaxadebi
.
fuladi saxsrebi saoperacio saqmianobidan 74,971 3,654
fuladi saxsrebi sainvesticio saqmianobidan
ZiriTadi saSualebebis SeZena (1,268) (3,672)
fuladi saxsrebi sainvesticio saqmianobidan (1,268) (3,672)
fuladi saxsrebi finansuri saqmianobidan sawesdebo kapitalis gamoSvebiT miRebuli amonagebi 22,546 8,365
saaqcio sazogadoeba eiC es bi si banki saqarTvelo
fuladi saxsrebis moZraobis angariSgeba 2010 wlis 31 dekembris mdgomareobiT
fuladi saxsrebis moZraobis uwyisis ganxilva unda moxdes SeniSvnebTan erTad, romelic warmoadgens finansuri angariSgebis Semadgenel nawils.
7
fuladi saxsrebi finansuri saqmianobidan 22,546 8,365
fuladi saxsrebis da maTi eqvivalentebis wminda nazrdi 96,249 8,347 gacvliTi kursis cvlilebiT gamowveuli zrda /(kleba) 2,497 (183) fuladi saxsrebi da maTi eqvivalentebi periodis dasawyisSi 15,208 7,044
fuladi saxsrebi da maTi eqvivalentebi periodis bolos 113,954 15,208
ss “eiC es bi si banki saqarTvelo” kapitalis moZraobis angariSgeba
2010 wlis 31 dekembris bolosaTvis periodSi
sakuTari kapitalis cvlilebis angariSgebis ganxilva unda moxdes SeniSvnebTan erTad, romelic warmoadgens finansuri angariSgebis Semadgenel nawils.
8
აქციონერთა მფლობელობაში არსებული კაპიტალი
saaqcio kapitali
gadafasebis rezervi
gasayidad gamiznuli
aqtivebisTvis gaunawilebeli mogeba-zarali sul
lariG’000 lariG’000 lariG’000 lariG’000
naSTi 2009 wlis 1 ianvrisTvis 23,908 2 (6,746) 17,164
mTliani sruli Semosavali - - - -
wminda zarali - - (3,475) (3,475)
sxva sruli Semosavali wminda mogeba gasayidad gamiznuli aqtivebidan, gadasaxadis gamoqviTviT - (5) - (5)
mTliani sruli Semosavali - (5) (3,475) (3,480)
savaluto gadafasebis gansxvavebebi
gamoSvebuli aqciebi 8,365 - - 8,365
naSTi 2009 wlis 31 dekembrisTvis 32,273 (3) (10,221) 22,049
naSTi 2010 wlis 1 ianvrisTvis 32,273 (3) (10,221) 22,049
mTliani sruli Semosavali
wminda mogeba (zarali) - - 2,146 2,146
sxva sruli Semosavali wminda mogeba gasayidad gamiznuli aqtivebidan, gadasaxadis gamoqviTviT - 114 - 114
mTliani sruli Semosavali - 114 2,146 2,260 tranzaqciebi mflobelebTan, aRricxuli kapitalSi
gamoSvebuli aqciebi 22,546 - - 22,546
naSTi 2010 wlis 31 dekembrisTvis 54,819 111 (8,075) 46,855
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
9
1 Sesavali
a) saqmianobis ZiriTadi mimarTulebebi
”eiC es bi si banki saqarTvelo” (`banki~) registrirebulia 2007 wlis 26 ivniss saqarTveloSi, saaqcio sazogadoebis samarTlebrivi formiT. generaluri sabanko licenzia # 325 banks 2007 wlis 30 ivliss mieniWa. bankma saqmianoba 2008 wlis 26 ivlisidan daiwyo. banki momxmareblebs safinanso da sabanko momsaxurebis farTo arCevans sTavazobs ZiriTdad korporatiuli klientebisTvis da muSaobs saTavo ofisis meSveobiT, romelic mdebareobs saqarTvelos dedaqalaqSi. bankis saqmianobas aregulirebs saqarTvelos erovnuli banki. bankis saTavo ofisis registrirebuli iuridiuli misamarTia: saqarTvelo, Tbilisi, rusTavelis gamziri 15. am periodis ganmavlobaSi bankSi dasaqmebulia 67 adamiani (2009 : 74). bankis aqcionerTa struqtura Semdegnairadaa warmodgenili: HSBC Europe B.V.(70%) da
Wings Establishment (30%). dakavSirebul mxareTa garigebebi detalurad ganmartebulia 26-e danarTSi.
b) biznes-garemo saqarTveloSi
saqarTveloSi mimdinareobs politikuri da ekonomikuri cvlilebebi, ramac iqonia da SesaZloa momavalSic iqonios gavlena am garemoSi momuSave sawarmoebis saqmianobaze. saqarTvelos biznes garemo gaumjobesda gasuli ori wlis ganmavlobaSi, Tumca garkveuli negatiuri cvlilebebis Sedegad politikur, ekonomikur da biznes garemoSi, kompaniis saqmianoba da aqtivebi SesaZloa riskis winaSe aRmoCndes. aqedan gamomdinare, saqarTveloSi saqmianoba moicavs sxva bazrebisTvis ara damaxasiaTebel riskebs. garda amisa, kapitalisa da sakredito bazrebis saqmianobis masStabis Semcirebam da misma gavlenam saqarTvelos ekonomikaze kidev ufro gazarda garemos ekonomikuri gaurkvevlobis xarisxi. winamdebare finansuri angariSgeba warmogvidgens menejmentis mosazrebas imis Sesaxeb, Tu rogor zemoqmedebs bankis saqmianobasa da finansur mdgomareobaze qveyanaSi arsebuli biznes-garemo. momavali biznes-garemo, SesaZloa gansxvavebuli iyos menejmentis mosazrebisagan.
2 momzadebis safuZveli
a) Sesabamisobis kriteriumi
TandarTuli finansuri angariSgeba momzadebulia finansuri angariSgebis saerTaSoriso standartebis (,,fass“) Sesabamisad
b) Sefasebis safuZveli
finansuri angariSgeba momzadda istoriuli Rirebulebis principis gaTvaliswinebiT garda gasayidad arsebuli finansuri aqtivebisa, romlebic warmodgenilia samarTliani RirebulebiT.
g) funqciuri valuta da saprezentacio valuta
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
10
saqarTvelos erovnuli valuta aris lari. menejmentis gadawyvetilebiT sazom valutad dadginda lari, vinaidan igi asaxavs bankis saqmianobis ZiriTadi movlenebisa da garemoebebis ekonomikur realobas. garda amisa finansur angariSgebaSi saprezentacio valutad gamoyenebulia lari. larSi warmodgenili finansuri informacia damrgvalebulia aTasebamde.
d) daSvebebis da Sefasebebis gamoyeneba menejmenti akeTebs rig daSvebebs da varaudebs aqtivebisa da valdebulebebis aRricxvasTan dakavSirebiT, agreTve pirobiTi aqtivebisa da valdebulebebis Sesaxeb damatebiT informaciasTan dakavSirebiT, raTa finansuri angariSgeba iyos finansuri angariSgebis saerTaSoriso standartebTan SesabamisobaSi. faqtobrivi Sedegebi SesaZlebelia gansxvavdebodes aRniSnuli daSvebebisgan. kerZod, informacia ganusazRvrelobis Sefasebisa da kritikuli mosazrebebis Sesaxeb, romelic gamoiyeneba saaRricxvo politikaSi, mocemulia Semdeg SeniSvnebSi:
sesxis SesaZlo gaufasureba – me-14 SeniSvna
3 arsebiTi saaRricxvo politika qvemoT mocemuli arsebiTi saaRricxvo politika gamoiyeneba Tanmimdevrulad yvela periodTan mimarTebaSi, romelic warmodgenilia am finansur angariSgebaSi da gamoyenebulia bankis mier.
a) finansuri operaciebi ucxour valutaSi finansuri operaciebi ucxour valutaSi konvertirdeba larSi gatarebis Sesabamisi dRisaTvis arsebuli gacvliTi kursiT. balansis Sedgenis momentisaTvis ucxour valutaSi ricxuli fuladi aqtivebisa da valdebulebebis funqciur valutaSi konvertacia xorcieldeba im momentisaTvis dadgenili gacvliTi kursiT. sakurso mogeba an zarali fulad erTeulebze aris sxvaoba periodis dasawyisSi funqciur valutaSi amortizirebuli Rirebulebis, dakoreqtirebulis periodis manZilze efeqturi sargebliTa da gadaxdebiT, da saangariSgebo periodis bolosTvis arsebuli gacvliTi kursiT ucxour valutaSi dakonvertirebul amortizirebul Rirebulebas Soris. ucxour valutaSi gamosaxuli aramonetaruli aqtivebi da valdebulebebi, romelTa Sefaseba xdeba samarTliani Rirebulebis mixedviT, gadayvanilia funqciur valutaSi samarTliani Rirebulebis dadgenis dRisTvis arsebuli gacvliTi kursis Sesabamisad. gadayvanis Sedegad warmoqmnili ucxouri valutis sxvaoba CaiTvleba mogebaSi an zaralSi, garda im sxvaobisa, romelic warmoiqmneba gasayidad arsebuli finansuri instrumentis konvertaciis Sedegad, rac CaiTvleba sxva mTlian SemosavalSi. ucxour valutaSi gamosaxuli Tavdapirveli (istoriuli) Rirebulebis Sesabamisad Sefasebuli aramonetaruli aqtivebi gadayvanili iqneba tranzaqciis dRisTvis dadgenili gacvliTi kursis Sesabamisad.
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
11
b) fuladi saxsrebi da maTi eqvivalentebi
naRd fuls, saqarTvelos erovnul bankSi arsebul naSTsa da sakorespondento bankebSi arsebul nostro angariSebs banki miiCnevs naRd fulad da maT eqvivalentebad. saqarTvelos erovnul bankTan sarezervo depoziti larSi aRiarebulia naRdi fulis eqvivalentad, ramdenadac misi ganaRdeba ar aris SezRuduli. saqarTvelos erovnul bankTan minimaluri sarezervo depoziti ucxour valutaSi ar aris aRiarebuli naRdi fulis eqvivalentad, ramdenadac misi ganaRdeba SezRudulia. fuladi saxsrebi da maTi eqvivalentebi asaxulia amortizirebuli saxiT finansuri mdgomareobis angariSgebaSi.
g) finansuri instrumentebi
I. klasifikacia
sesxebi da debitoruli moTxovnebi warmoadgenen arawarmoebul finansur aqtivebs, fiqsirebuli an gansazRvruli gadasaxadiT, romlebic ar arian qvotirebulni aqtiur bazarze, garda Semdegis:
banki gegmavs maT dauyovnebliv, an uaxloes momavalSi realizacias;
banki, Tavdapirveli aRiarebis Semdeg, gansazRvravs mas samarTliani RirebulebiT, mogebis an zaralis gaTvaliswinebiT;
banki, Tavdapirveli aRiarebis Semdeg, aRiarebs gasayidad arsebulad;
bankma, SesaZloa ver amoiRos yvela Tavdapirveli investicia, iseTi romelic ar aris gamowveuli sakredito potencialis SemcirebiT.
gasayidad arsebuli aqtivi warmoadgens finansur aqtivs, romelic gamotanilia
gasayidad an mogebisa da zaralis gaTvaliswinebiT dadgenili samarTliani RirebulebiT, ar aris klasificirebuli rogorc sesxebi da debitoruli davalianeba, sainvesticio fasiani qaRaldebi an finansuri instrumentebi.
menejmenti awarmoebs finansuri instrumentebis saTanado klasifikacias Tavdapirveli aRiarebis dros.
II. aRiareba
finansuri aqtivebisa da valdebulebebis aRiareba finansuri mdgomareobis angariSgebaSi warmoebs im momentidan, ra momentidanac banki gaxdeba instrumentis saxelSekrulebo pirobebis mxare. finansuri aqtivebis standartuli SeZena aRiricxeba safasuris gadaxdis dRes.
III. Sefaseba
finansuri aqtivi an valdebuleba Tavdapirvelad fasdeba samarTlian Rirebulebas damatebuli im saoperacio xarjiT, romelic pirdapir ukavSirdeba finansuri aqtivis an valdebulebis SeZenas an emisias.
Tavdapirveli Sefasebis Semdeg finansuri aqtivebi fasdeba maTi samarTliani RirebulebiT, saoperacio xarjebis daqviTvis gareSe, romlebic SesaZloa gaweul iqnas maTi gayidvis an sxvagvarad gankargvis SemTxvevaSi, garda Semdegi finansuri aqtivebisa:
sesxebi da debitoruli davalianebebi, romlebic amortizirebulia efeqturi saprocento meTodis gamoyenebiT;
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
12
investiciebi wilobriv instrumentebSi, romlebic ar xasiaTdeba gansazRvruli samarTliani RirebulebiT aqtiur bazrebze da romelTa samarTliani Rirebulebis saimedod da zustad gansazRvra SeuZlebelia da, amdenad, dgindeba xarjis safuZvelze.
yvela finansuri valdebuleba aRiricxeba amortizirebis saxiT.
amortizireuli Rirebuleba finansuri aqtivisa an valdebulebisa aris Tanxa, romliTac xdeba finansuri aqtivis an valdebulebis sawyisi aRiareba, ZiriTadi gadaxdebis gamoklebiT, efeqturi saprocento meTodis mixedviT sawyisad aRiarebuli Tanxisa da dafarvis vadisas arsebuli gansxvavibis kumulatiuri amortizaciis mimatebiT an gamoklebiT da gaufasurebiT Sedegad Semcirebis gamoklebiT. premiumi da diskondi sawsisi tranzaqciis fasTan erTad gansazRvravs instrumentis sabalanso Rirebulebas da amortizirdeba efeqturi saprocento meTodis mixedviT.
IV. samarTliani Rirebulebis Sefasebis principebi
samarTliani Rirebuleba aris Tanxa, romelzec aqtivi SeiZleba gaiyidos, valdebuleba CaiTvalos, informirebul dainteresebul mxareebs Soris gaSlili mklavis principiT, misi aRiareba xdeba mimdinare dRes. SeZlebisdagvarad, banki iTvlis instrumentis samarTlian Rirebulebas aqtiuri bazarze arsebuli kvotirebuli fasebis meSveobiT. bazari iTvleba aqtiurad, Tu kvotirebuli fasebi regularulad aris xelmisawvdomi da asaxavs gaSlili xelis principis mixedviT arsebul sabazro tranzaqciebs. Tuki, bazari ar aris aqtiuri banki daadgens Rirebulebas samarTliani Rirebulebis Sefasebis meTodiT. Sefasebis meTodi moicavs informirebul dainteresebul mxareTa Soris gaSlili mklavis principiT ganxorcielebul ukanasknel sabazro tranzaqciebs, arsebiTad msgavsi instrumentebis mimdinare sabazro fasTan mimarTebas, diskontirebul fuladi saxsrebis moZraobas, ofcionis Sefasebis models da aseve bazris monawileTa mier instumentis SefasebisTvis zogadad gamoyenebul sxva meTodebs.. arCeuli meTodi maqsimalurad iyenebs bazarze arsebul monacemebs, da naklebad eyrdnoba savaraudo Sefasebebs, raTa moicvas yvela is faqtori romlis mixedviTac SeiZleba dadgindes fasi arsebul bazarze da iyos SesabamisobaSi finansuri instrumentis Sefasebis ekonomikur principebTan. monacemebi realurad asaxavs sabazro molodins da zomavs finansuri instrumentis riskfaqtorebs. finansuri instrumentis fasis saukeTeso maCvenebeli aris misi pirveladi cnobis tranzaqciis fasi, im SemTxvevis gamoklebiT Tu ki es fasi Sedarebulia sxva mimdinare dakvirvebad tranzaqciebis fasTan identur finansuri instrumentebisa, an eyrdnobian Sefasebis meTods romelic moicavs dakvirvebad monacemebs bazrebidan. im SemTxvevaSi, rodesac finansuri instrumentis pirveladi cnoba misi SefasebisTvis saukeTeso maCvenebelia, instrumenti fasdeba tranzaqciis fasiT da yvela sxvaoba sawyiss, Sedarebuls da Sefasebis meTodiT miRebul fass Soris aisaxeba mogeba-zaralSi instrumentis Sesabamisi vadis ganmavlobaSi, magram araugvianes, im SemTxvevisa sanam arsebobs dakvirvebadi bazris monacemebi an tranzaqciis daxurvisa.
V. mogeba da zarali Sedegobrivi SefasebiT
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mogebis an zaralis aRiareba, romelic gamowveulia finansuri aqtivis samarTliani Rirebulebis cvlilebis Sedegad, xdeba Semdegnairad:
gasayidad arsebuli finansuri aqtivis mogebis an zaralis aRiareba moxdeba kapitalSi rogorc sxva sruli Semosavali (garda gasayidad arsebuli savalo finansuri instrumentebis gaufasurebis zaralisa da sakurso mogebisa da zaralisa), aqtivis aRiarebis Sewyvetamde. aseT SemTxvevaSi akumulirebuli mogeba an zarali, romelic wina periodSi aRiarebuli iyo sakuTar kapitalSi, naCvenebi iqneba mogebaSi an zaralSi. gasayidad arsebul aqtivebze daricxuli procenti aRiarebul iqneba mogebaSi an zaralSi da daiTvleba efeqturi saprocento meTodis saSualebiT.
finansuri aqtivebisa da valdebulebebis mogeba an zarali, romlebic asaxulia amortizirebuli RirebulebiT, aRiarebul iqneba mogebaSi an zaralSi, rodesac warmoebs finansuri aqtivis an valdebulebis aRiarebis Sewyveta an gaufasureba, agreTve, amortizaciis procesis ganmavlobaSi.
VI. aRiarebis Sewyveta
finansuri aqtivis aRiarebis Sewyveta xdeba maSin, rodesac amoiwureba saxelSekrulebo ufleba fulad nakadebze finansuri aqtivebidan an rodesac banki gadascems finansuri aqtivis sakuTrebis uflebasTan dakavSirebul arsebiTad yvela risksa da privilegias. amgvari transferis dros warmoqnili nebismieri ufleba an valdebuleba aRiarebul iqneba calke, rogorc aqtivi an valdebuleba. finansuri valdebulebis aRiarebis Sewyvetas adgili aqvs misi Sesrulebis Semdeg.
banki agreTve awarmoebs garkveuli aqtivebis aRiarebis Sewyvetas, rodesac igi Camowers im balanss, romelic ukavSirdeba uimedo aqtivebs
VII. CaTvla
finansuri aqtivebisa da valdebulebebis, agreTve, balansSi aRiarebuli wminda Tanxis CaTvla warmoebs maSin, rodesac kanoniT moiTxoveba finansuri mdgomareobis konsolidirebul angariSgebaSi aRiarebuli Tanxebis gadafarva an arsebobs varaudi, rom dafarva ganxorcieldeba urTierTgadafarvis safuZvelze, an aqtivis realizacia da valdebulebis dafarva ganxorcieldeba erTdroulad.
d) ZiriTadi saSualebebi
I. sakuTari aqtivebi
ZiriTadi saSualebebi aisaxeba SeZenis Rirebulebis da akumulirebuli cveTisa da gaufasurebis Tanxebis sxvaobiT. Tu ZiriTadi saSualebebi iseTi msxvili komponentebisagan Sedgeba, romelTac sxvadasxva saeqspluatacio vada aqvT, balansSi isini aisaxebian calcalke.
II. ijariT aRebuli aqtivebi
ijara, romlis mimarT banki arc raime arsebiT risks grZnobs da arc mogebas elis misi flobidan, miekuTvneba xarjebs.
III. cveTa
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calkeuli aqtivis eqspluataciis periodis ganmavlobaSi cveTa xarjebad aRiardeba wrfivi meTodis gamoyenebiT da aisaxeba mogebaSi an zaralSi. cveTis daricxva iwyeba ZiriTadi saSualebis SeZenis momentidan an, im SemTxvevaSi Tu saqme gvaqvs adgilobrivad warmoebul aqtivebTan, im momentidan rodesac aqtivis Seqmna dasrulda da is vargisia gamosayeneblad. miwas cveTa ar ericxeba. ijariT gacemuli obieqtebis remontis cveTa iricxeba umoklesi _ aqtivis sargeblianobis an ijaris – periodisaTvis. eqspluataciis miaxloebiTi vadebi mocemulia qvemoT:
Senobebi 20 weli
ijariT gacemuli obieqtebis remonti 10 wlamde
mowyobiloba da inventari 5 weli
sxva 3-dan 7 wlamde
A
e) aramaterialuri aqtivebi aramaterialuri aqtivebi, romlebic SeZenilia bankis mier, aisaxeba TviTRirebulebiT, minus daricxuli cveTa da gaufasurebis zarali. SeZenili kompiuteruli programebis licenziebi kapitalizirebulia im xarjebis safuZvelze, romlebic daricxulia specifikuri programebis SeZenisa da gamoyenebaSi moyvanisaTvis. ganviTarebis xarjebi, romlebic pirdapir aris dakavSirebuli bankis mier kontrolirebadi identificirebadi da unikaluri kompiuteruli programebis warmoebasTan, eqvemdebareba kapitalizacias da SigniT warmoqmnili aramaterialuri aqtivis aRiareba xdeba mxolod im SemTxvveaSi, Tu savaraudoa, rom erTi wlis Semdeg warmoiqmneba ekonomikuri sargebeli, romelic gadaaWarbebs xarjebs da ganviTarebis xarjebi iqneba stabiluri. SigniT warmoqmnili aramaterialuri aqtivi aRiarebuli iqneba mxolod im SemTxvevaSi, Tu banki SeZlebs aseTi produqtis gamoyenebas teqnikuri TvalsazrisiT, Tu mas eqneba amis resursi da ganzraxva daasrulos aseTi produqtis ganviTareba da gamoiyenos es produqti. pirdapiri xarjebi moicavs kompiuteruli programis ganviTarebaSi monawile TanamSromelTa xarjebs da dakavSirebuli damatebiTi xarjebis Sesabamis odenobas. kvleviT saqmianobasTan dakavSirebuli xarjebi aRiarebuli iqneba rogorc kvlevis ganxorecielebis periodSi gaweuli xarji. aramaterialur aqtivebTan dakavSirebiT gaweuli Semdgomi xarjebi eqvemdebareba kapitalizacias mxolod maSin, roca gaizrdeba momavali ekonomikuri sargebeli im konkretul aqtivTan dakavSirebiT, romelTan mimarTebaSic gaRebul iqna xarjebi.
kompiuteruli programebis ganviTarebasa da SenarCunebasTan dakavSirebuli xarjebi CaiTvleba gaweul xarjad.
cveTis daricxva warmoebs mogebaSi an zaralSi wrfivi meTodiT, aramaterialuri aqtivebis mosalodneli sargeblianobis vadis ganmavlobaSi. sargeblianobis vada Semdegnairad ganisazRvreba:
Kkompiuteruli programebi 3 dan 5 wlamde
.
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v) gaufasureba
I. amortizirebuli RirebulebiT asaxuli finansuri aqtivi
amortizirebuli RirebulebiT asaxuli finansuri aqtivebi ZiriTadad Sedgeba
sesxebisagan da sxva misaRebeli Tanxebisagan (`sesxebi da misaReblebi~). gaufasurebis donis regularulad dadgenis mizniT, banki gadaxedavs sesxebsa da misaReblebs. sesxi an misaRebi Tanxa gaufasurdeba da gaufasurebis zarali warmoiqmneba mxolod da mxolod maSin, Tu arsebobs erTi an ramdenime mizezis gamo gaufasurebis saimedo mtkicebuleba, aRniSnuli mizez(eb)i viTardeba sesxebis an misaRebi Tanxebis Tavdapirveli aRiarebis Sedeg da zemoqmedebs sesxis Sefasebul momaval fulad nakadebze, romelTa gansazRvrac saimedodaa SesaZlebeli.
finansuri aqtivis gaufasurebis obieqturi mtkicebuleba, SesaZloa iyos
msesxeblis gakotreba (defolti), mis mier valdebulebis Seusrulebloba, sakredito xelSekrulebis an pirobis darRveva, sesxis an avansis restruqturizacia im pirobebiT, romlebsac sxva SemTxvevaSi banki ar ganixilavda, miniSneba msesxeblis an emiteris gakotrebaze, fasiani qaRaldebis aqtiuri bazris gauCinareba, uzrunvelyofis saSualebis Rirebulebis Semcireba an sxva xelmisawvdomi monacemebi, romlebic ukavSirdeba aqtivebis jgufs, magaliTad: jgufSi msesxebelTa gadaxdisunarianobis uaryofiTi cvlileba, ekonomikuri mdgomareoba, romelic Sesabamisad zemoqmedebs jgufis defoltze.
banki upirvelesad afasebs imas, arsebobs Tu ara gaufasurebis obieqturi
mtkicebuleba individualurad sesxebisa da misaRebi TanxebisaTvis, romlebic individualurad mniSvnelovania da arsebobs Tu ara gaufasurebis obieqturi mtkicebuleba individualurad da koleqtiurad sesxebisa da misaRebi TanxebisaTvis, romlebic ar aris individualurad mniSvnelovani. Tu banki gansazRvravs, rom ar arsebobs individualurad Sefasebuli sesxebis an misaReblebis (miuxedavad imisa, mniSvnelovania Tu ara) gaufasurebis obieqturi mtkicebuleba, banki sesxs ganaTavsebs sesxebisa da misaReblebis im jgufSi, romelic xasiaTdeba Tanabari sakredito riskebiT da koleqtiurad Seafasebs maT gaufasurebis TvalsazrisiT. sesxebi da misaReblebi, romlebic individualurad fasdeba gaufasurebis kuTxiT da romelTaTvisac aRiarebulia gaufasurebis zarali, an grZeldeba misi aRiareba, ar daeqvemdebareba gaufasurebis koleqtiur Sefasebas.
Tu arsebobs obieqturi mtkicebuleba imisa, rom sesxs an misaReb Tanxas
daericxa gaufasurebis zarali, zaralis odenoba warmoadgens sesxis an misaReblis sabalanso Rirebulebisa da Sefasebuli momavali fuladi nakadebis mimdinare Rirebulebis sxvaobas garantiebisa da uzrunvelyofis aRdgeniTi Rirebulebis CaTvliT, romelic diskontirebulia sesxisa da misaReblis Tavdapirvel, faqtobriv saprocento ganakveTamde. saxelSekrulebo fuladi nakadebi da istoriuli zarali, koreqtirebuli Sesabamisi dakvirvebadi monacemebis mixedviT, romelic asaxavs mimdinare ekonomikur mdgomareobas, warmoadgens mosalodneli fuladi nakadebis gansazRvris safuZvels.
zogierT SemTxvevaSi, is monacemebi, romlebic aucilebelia sesxis an
misaReblebis gaufasurebis zaralis odenobis dasadgenad, SezRudulia an aRar Seesabameba arsebul garemoebas. aseTi situacia warmoiqmneba maSin, rodesac msesxebeli dgeba finansuri problemebis winaSe, xolo istoria analogiuri msesxeblebis Sesaxeb Zalzed mwiria. aseT SemTxvevaSi, banki iyenebs gamocdilebas da mosazrebas gaufasurebis zaralis odenobis dasadgenad.
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sesxebsa da misaReblebTan dakavSirebuli gaufasurebis zarali aRiarebulia mogebaSi an zaralSi da koreqtirdeba im SemTxvevaSi, Tu moxdeba aRdgeniTi Rirebulebis Semdgomi zrda gaufasurebis zaralis aRiarebis Semdeg.
maSin, rodesac SeuZlebelia sesxis amoReba, xdeba misi Camowera sesxis gaufasurebis rezervebis mimarT. banki Camowers sesxis darCenil nawils (da sakredito zaralTan dakavSirebul rezervebs), rodesac bankis menejmenti miiRebs gadawyvetilebas imis Sesaxeb, rom SeuZlebelia sesxis amoReba da rodesac dasruldeba yvela is qmedeba, romelic gamiznuli iyo sesxis amosaRebad.
II. TviTiRirebulebiT asaxuli finansuri aqtivi
TviTRirebulebiT aRricxuli finansuri aqtivebi Seicavs araqvotirebul
wilobriv instrumentebs, romlebic CarTulia gasayidad gamiznul aqtivebSi da ar aris aRiarebuli samarTliani RirebulebiT, imdenad, ramdenadac SeuZlebelia maTi samarTliani Rirebulebis saimedod gansazRvra. Tu arsebobs aseTi investiciebis gaufasurebis obieqturi mtkicebuleba, gaufasurebis zarali udris investiciis sabalanso Rirebulebisa da Sefasebuli samomavlo fuladi nakadebis mimdinare Rirebulebas, romelic diskontirebulia analogiuri finansuri aqtivis ukugebis mimdinare sabazro ganakveTiT.
aseTi investiciebis gaufasurebis zarali aRiarebulia mogebaSi an zaralSi da misi koreqtireba dauSvebelia.
III. gasayidad arsebuli finansuri aqtivebi gasayidad arsebuli finansuri aqtivebis gaufasurebiT gamowveuli zarali aRiarebuli iqneba sxva srul SemosavalSi aRiarebuli erToblivi zaralis mogebaSi an zaralSi gatarebis gziT. saerTo zarali, romelic gadajgufebulia sxva erToblivi Semosavlidan mogebasa da zaralSi Seadgens sxvaobas Sesyidvis fassa, ZiriTadi gadaxdis da amortizaciis wminda odenobasa da mimdinare samarTlian Rirebulebas Soris minus nebismieri gaufasurebiT gamowveuli zarali, romelic manamde iyo aRiarebuli mogebaSi an zaralSi. droebiT RirebulebasTan dakavSirebuli zaralis (gaufasurebis) Sesaxeb debulebebis cvlilebebi aisaxeba rogorc procentebis Semosavlis komponenti. gasayidad arsebuli wilis flobis damadasturebel fasian qaRaldebSi investirebis SemTxvevaSi, misi samarTliani Rirebulebis mniSvnelovani da xangrZlivi Semcireba mis fasTan SedarebiT warmoadgens gauaresebis obieqtur mtkicebulebas. Tu Semdgom periodSi gaufasurebuli gasayidad arsebuli savalo fasiani qaRaldis samarTliani fasi gaizrdeba da es zrda SeiZleba obieqturad daukavSirdes movlenas, romelic moxda gaufasurebis Sedegad gamowveuli zaralis mogebaSi an zaralSi aRiarebis Semdeg, gaufasurebis Sedegad gamowveuli zarali gabaTldeba da reversirebuli odenoba aRiarebuli iqneba mogebaSi an zaralSi. Tumca, gaufasurebuli gasayidad arsebuli wilis flobis damadasturebeli fasiani qaRaldis samarTliani fasis Semdgomi aRdgena aRiarebul iqneba saerTo SemosavalSi
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IV. arafinansuri aqtivebi
sxva saxis arafinansuri aqtivebi, garda gadavadebuli gadasaxadebisa, fasdeba angariSgebis TiToeul dRes, gaufasurebis nebismieri miniSnebis TvalsazrisiT. arafinansuri aqtivis aRdgeniTi Rirebuleba warmoadgens udides Rirebulebas samarTliani Rirebulebisa da sarealizacio xarjebis sxvaobis Tanxasa da aqtivis gamoyenebiT miRebul Rirebulebas Soris. gamoyenebiT miRebuli Rirebulebis Sefasebis mizniT warmoebs Sefasebuli momavali fuladi nakadebis diskontireba maT mimdinare Rirebulebamde daubegravi diskontirebis ganakveTis gamoyenebiT, rac asaxavs fulis droebiTi Rirebulebisa da aqtivTan dakavSirebuli riskis mimdinare sabazro Sefasebas. im aqtivis aRdgeniTi Rirebuleba, romelic ar uzrunvelyofs naRdi fulis nakads sxva aqtivebisagan damoukideblad, gamoiTvleba im jgufisaTvis, romelsac miukuTvneba aqtivi da romelic uzrunvelyofs naRdi fulis generirebas. gaufasurebis zarali aRiarebulia maSin, rodesac aqtivis sabalanso Rirebuleba da misi naRdi fulis generirebis jgufi aRemateba aRdgeniT Rirebulebas.
nebismieri gaufasurebis zarali, romelic ukavSirdeba arafinansur aqtivebs,
aRiarebulia mogebaSi an zaralSi da koreqtirdeba mxolod maSin, rodesac Seicvleba Sefaseba, romelic gamoiyeneba aRdgeniTi Rirebulebis odenobis dasadgenad. gaufasurebis koreqtirebuli zarali Secvlilia imis gaTvaliswinebiT, rom aqtivis sabalanso Rirebuleba ar aRemateba im sabalanso Rirebulebas (cveTis an amortizaciis gareSe), romlis aRiarebac moxdeboda gaufasurebis zaralis aRiarebis gareSe.
z) rezervebi
rezervebi aRiarebulia finansuri mdgomareobis angariSgebaSi, rodesac banks aqvs iuridiuli an konstruqciuli valdebuleba warsulSi momxdari movlenis gamo da arsebobs imis albaToba, rom valdebulebis Sesasruleblad aucilebeli iqneba ekonomikuri sargeblis gadineba bankidan. Tu zemoqmedeba materialuria, rezervebi ganisazRvreba mosalodneli samomavlo fuladi nakadebis diskontirebiT daubegrav ganakveTamde, romelic asaxavs fulis droebiT Rirebulebis da saWiroebisamebr, valdebulebisaTvis damaxasiaTebeli riskebis mimdinare sabazro analizs.
T) sakredito valdebulebebi
Cveulebrivi saqmianobis dros banki iRebs sakredito valdebulebebs: gamouyenebel kreditTan dakavSirebuli valdebulebebi, akreditivebi da garantiebi da gascems sakredito dazRvevis sxva formebs.
finansuri garantia warmoadgens kontraqts, romelic banks avaldebulebs gadaixados konkretuli Tanxa garantiis mflobelis zaralis asanazRaureblad, Tu konkretuli debitori droulad ver gadaixdis saWiro Tanxas sasesxo instrumentis Sesabamisad.
finansuri sagarantio valdebuleba Tavdapirvelad aRiarebulia samarTliani RirebulebiT, masTan dakavSirebuli saoperacio xarjebis gareSe da Semdeg etapze utoldeba Tavdapirvelad aRiarebuli Tanxisa da akumulirebuli amortizaciis sxvaobas an garantiis farglebSi fiqsirebuli zaralis rezervis Tanxas _ or mocemul udides Tanxas Soris. zaralis rezervi finansuri garantiis farglebSi da sxva sakredito valdebulebebi aRiardeba maSin, rodesac cxadi xdeba zaralis albaToba da SesaZloa zaralis saimedod gansazRvra.
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finansuri garantiis valdebulebebi da sxva sakredito valdebulebebis rezervebi miekuTvneba sxva valdebulebebs.
i) saaqcio kapitali
Cveulebrivi aqciebi klasificirebulia rogorc kapitali. Cveulebrivi aqciebis da saaqcio ofcionebis emisiasTan pirdapir dakavSirebuli damatebiTi xarjebi minus gadasaxadi aRiardeba rogorc gamokleba kapitalisagan.
k) dividendebi
bankis potenciali, ganacxados da gadaixados dividendi, regulirdeba saqarTvelos kanondeblobis wesebiTa da normebiT. Cveulebrivi aqciis dividendi aisaxeba mogebis gadanawilebis punqtSi maTi gancxadebis periodisaTvis.
l) gadasaxadebiT dabegvra
saSemosavlo gadasaxadSi Sedis mimdinare da gadavadebuli gadasaxadi. saSemosavlo gadasaxadis aRiareba warmoebs mogebaSi an zaralSi, Tu igi ar ukavSirdeba sxva srul SemosavalSi Semaval erTeulebs an pirdapir kapitalSi aRiarebul operaciebs aqcionerebTan,– aseT SemTxvevaSi, saSemosavlo gadasaxadis aRiareba xdeba sxva srul SemosavalSi an pirdapir kapitalSi.
mimdinare sagadasaxado xarji aris mosalodneli gadasaxadi dasabegr qonebaze wlis ganmavlobaSi, im sagadasaxado ganakveTebis gamoyenebiT, romlebic moqmedebs an arsebiTad moqmedebs angariSgebis momzadebis dRes, agreTve, wina wlebSi gadaxdili nebismieri gadasaxadis koreqcia.
gadavadebuli gadasaxadis daTvla warmoebs sabalanso uwyisis valdebulebis meTodis gamoyenebiT, im droebiTi sxvaobebis uzrunvelyofiT, romlebic arsebobs safinanso angariSgebis miznebisaTvis gamoyenebuli aqtivebisa da valdebulebebis sabalanso Rirebulebebsa da sagadasaxado miznebisaTvis gamoyenebul Tanxebs Soris. im aqtivebisa da valdebulebebis Tavdapirvel aRiarebasTan dakavSirebuli droebiTi cvlilebebi, romlebic ar zemoqmedebs arc saaRricxvo da arc dasabegr mogebaze, ar iqneba gaTvaliswinebuli. mocemuli gadavadebuli gadasaxadis Tanxa damokidebulia aqtivebisa da valdebulebebis realizaciis an dafarvis mosalodnel wesze, im sagadasaxado ganakveTebis gamoyenebiT, romlebic moqmedebs an arsebiTad moqmedebs angariSgebis momzadebis dRes.
gadavadebuli sagadasaxado aqtivis aRiareba xdeba mxolod im SemTxvevaSi, Tu arsebobs momavalSi dasabegri Semosavlebis miRebis albaToba, romlis mimarTac SesaZlo iqneba droebiTi sxvaobebis, gamouyenebeli sagadasaxado zaralisa da kreditis utilizireba. gadavadebuli sagadasaxado aqtivebi mcirdeba, Tu aRar aris mosalodneli, rom moxdeba Sesabamisi sagadasaxado SeRavaTis realizeba.
m) Semosavlisa da xarjis aRiareba
saprocento Semosavali da xarji aRiardeba mogebaSi an zaralSi efeqturi
saprocento meTodis an Sesabamisi mcocavi ganakveTis gamoyenebiT. sesxis gacemis sakomisio, sesxis momsaxurebis sakomisio da sxva sakomisioebi
warmoadgens sesxis zogadi Semosavlianobis ganuyofel nawils. isini, dakavSirebul pirdapir xarjebTan erTad, gadavaddeba da amortizdeba saprocento Semosavlis mimarT finansuri instrumentis mosalodneli sargeblianobis vadis ganmavlobaSi, efeqturi saprocento ganakveTis meTodis saSualebiT.
sxva Semosulobani, sakomisioebi da sxva Semosavali da xarji aRiardeba maSin, rodesac dasruldeba Sesabamisi momsaxureba.
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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n) axali standartebi da axsna-ganmartebebi, romlebic jer ar aris
danergili
mTeli rigi standartebi, agreTve, cvlilebebi standartebsa da axsna-ganmartebebSi jer kidev ar moqmedebs 2010 wlis 31 dekembris mdgomareobiT. amdenad, aRniSnuli finansuri angariSgeba maTi gamoyenebis gareSe momzadda. maTgan bankis saqmianobaze potenciurad zegavlenas moaxdenda CamonaTvalSi mocemuli standartebi. banki danergavs aRniSnul standartebs maTi ZalaSi SesvlisTanave.
ganaxlebuli sbs 24 dakavSirebul mxareTa garigebebis gamomJRavneba (2009) (ZalaSi Sesuli wliuri periodebisaTvis pirveli ianvridan) aTavisuflebs ZiriTadi gamomJRavnebis moTxovnebisagan, romlebic kavSirSia dakavSirebul mxareTa Siris operaciebis gamomJRavnebasTan da mimdinare naSTTan, valdebulebis CaTvliT, mTavrobasTan dakavSirebuli erTeulebisaTvis. amasTanave, standarti ganaxlebul iqna raTa gamartivdes prezentaciis ganmartebis nawili, romelic adre iyo Seuqcevadi. Gganaxlebuli standarti gamoyenebul iqneba warsulisTvisac. banks jer kidev ar gauanalizebia aRniSnuli axali standartebis savaraudo zegavlena bankis finansur operaciebze 2011 wlis pirveli ianvridan.
fass 9 finansuri instrumentebi ZalaSi Seva wliuri periodebisaTvis dawyebuli 2013 wlis pirveli ianvridan. axali standarti gamoicema ramdenime etapad da gamiznulia sbs 39 finansuri instrumentebis: aRiareba da Sefasebis Sesacvlelad. ”fass 9”-is pirveli faza gamoica 2009 wlis noemberSi da Seexeba finansuri aqtivebis klasifikacias da Sefasebas. meore faza, finansuri valdebulebebis Sefasebis da klasifikaciis Sesaxeb gamoica 2010 wlis oqtombers. xolo standartis darCenili nawilebis gamocema mosalodnelia 2011 wlis pirvel naxevarSi. banki aRiarebs, rom axali standarti waradgens bevr cvlilebas finansuri instrumentebis buRaltrul aRricxvaSi da savaraudod mniSvnelovan gavlenas iqoniebs bankis finansur angariSgebaze. zemoTxsenebuli cvlilebiT gamowveuli ganvlenis analizi moxdeba proeqtis mimdinareobas dros, rodesac gamoicema standartis Semdgomi fazebi. Bbanki ar gegmas am standartis winaswar aTvisebas.
”fass”-s 2010 wlis gaumjobeseba, romelic efuZvneba saerTaSoriso buRaltrul standartebis sabWos mesame yovelwliuri gaumjobesebis proeqts, gaTvaliswinebuli iqneba calkeuli standartebis mixedviT. TiTeuli cvlilebis ZalaSi Sesvlis TariRi miTiTebulia Sesabamiss ”fass”-Si
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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4 wminda saprocento Semosavali
2010 2009
Llari ‟000 lari ‟000
saprocento Semosavali
klientebze gacemuli sesxebi 12,424 10,083
gasayidad arsebuli aqtivebi 1,053 441
bankebSi ganTavsebuli saxsrebi 365 601
13,842 11,125
saprocento xarji
bankebisgan miRebuli depozitebi da balansebi (843) (1,682)
sxva nasesxebi saxsrebi
klientebis mimdinare angariSebi da depozitebi (517) (426)
(1,360) (2,108)
wminda saprocento Semosavali 12,482 9,017
5 mosakreblebi da sakomisio Semosavlebi Semosavali
2010 2009
lari ‟000 lari ‟000
garantiebis da akreditivebis mosakrebeli 648 425
sesxTan dakavSirebuli momsaxureba 603 520
gadaricxvis sakomisio 209 185
ganaRdebis sakomisio 20 181
bankomatebiT momsaxureba - 110
sxva 165 110
1,645 1,531
6 mosakreblebi da sakomisio xarjebi
xarji 2010 2009
lari ‟000 lari ‟000
jgufis garantiaze gadaxdili sakomisio 1,831 230
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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baraTebis procesingis mosakreblebi 122 152
naRdi fulis transportireba 82 41
sxva 155 110
2,190 533
7 savaluto kursiT gamowveuli mogeba/zarali
2010 2009
lari ‟000 lari ‟000
wminda mogeba (zarali) ucxouri valutis operaciebidan (223) (136)
wminda mogeba (zarali) finansuri aqtivebis da valdebulebebis gadafasebidan 2,335 1,110
2,112 974
8 gaufasurebis zarali
2010 2009
lari ‟000 lari ‟000
ZiriTadi saSualebebi (SeniSvna 15) - 2,788
klinetebze gacemuli sesxebi (SeniSvna 13) 489 391
489 3,179
9 personalis xarjebi
2010 2009
GEL’000 GEL’000
TanamSromlebis anazRaureba 4,040 4,605
10 sxva saerTo administraciuli xarjebi
2010 2009
GEL’000 GEL’000
cveTa da amortizacia 1,706 1,718
kompiuteruli teqnologiebis xarjebi 1,704 1,528
ijara 1,023 988
gadasaxadebi (mogebis gadasaxadis garda) 513 740
reklamis da marketingis xarjebi 360 551
jgufis auditi 329 -
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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gadasaxadebi (mogebis gadasaxadis garda) 293 261
mivlinebis da warmomadgenlobiTis xarjebi 190 203
sakomunikacio da sainformacio momsaxurebis xarjebi 180 138
dacva 84 152
komunaluri gadasaxadebi 77 60
SekeTebis da Senaxvis xarjebi 65 62
treningi 36 222
saofise inventaris xarji 34 76
xxva xarjebi 332 336
6,926 7,035
11 mogebis gadasaxadis xarji/(sargebeli)
2010 2009
lari ‟000 lari ‟000
mimdinare wlis gadasaxadi - -
gadavadebuli mogebis gadasaxadis sargebeli
droebiTi sxvaobebis warmoSoba da ukugatareba 630 (355)
mTliani mogebis gadasaxadis sargebeli 630 (355)
bankisaTvis mogebis mimdinare gadasaxadebis ganakveTi 15%-ia (2009: 15 %)
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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efeqturi gadasaxadis saprocento ganakveTis Sedareba:
2010 % 2009 %
lari ‟000 lari ‟000
zarali dabegvramde 2,776 - (3830) -
mogebis gadasaxadi moqmedi ganakveTiT 416 15% (575) 15%
gamouqviTavi xarjebi 214 8% 220 -6%
630 23% (355) 9%
gadavadebuli sagadasaxado aqtivi da valdebuleba finansuri angariSgebis miznebisaTvis droebiTi sxvaoba aqtivebisa da valdebulebebis sabalanso RirebulebebSi da dabegvris mizniT gamoyenebuli Tanxebi Seadgens wminda gadavadebul sagadasaxado aqtivebs 2008 da 2007 is 31 dekembris mdgomareobiT. is gadavadebuli sagadasaxado aqtivebi aRiarebulia am finansur angariSgebaSi. 287 aTasi laris odenobis sagadasaxado zaralis gadatanis sargeblobis vada aris 2012 wlis 31 dekemberi; 957 aTasi laris – 2013 wlis 31 dekemberi da 603 AaTasi laris – 2014 wlis 31 dekemberi, 94 aTasi laris – 2015 wlis 31 dekemberi.
cvlileba droebiT gansxvavebebs Soris 2010 wlis manZilze 31 dekembris mdgomareobiT
Bbalansi 2010 wlis 1 ianvari
aRiarebuli Semosavali
Bbalansi 2010 wlis
31 dekemberi
ZiriTadi saSualebebi 222 (17) 205
klientebze gacemuli sesxebi (520) (673) (1,193)
sxva valdebulebebi (9) (34) (43)
momavali periodis sagadasaxado zarali 1,847 94 1,941
1,540 (630) 910
cvlileba droebiT gansxvavebebs Soris 2009 wlis manZilze 31 dekembris mdgomareobiT
Bbalansi 2009 wlis 1 ianvari
aRiarebuli Semosavali
Bbalansi 2009 wlis
31 dekemberi
ZiriTadi saSualebebi (21) 243 222
klientebze gacemuli sesxebi (116) (404) (520)
sxva valdebulebebi 78 (87) (9)
momavali periodis sagadasaxado zarali 1,244 603 1,847
1,185 355 1,540
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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12 saqarTvelos erovnuli bankidan misaRebi
saxsrebi
2010 2009
lari ‟000 lari ‟000
minimaluri rezervis depoziti 7,630 2,962
nostro angariSebi 670 9,922
8,300 3,570
minimaluri sarezervo depoziti warmoadgens savaldebulo depozits ucxour valutaSi, romelsac ericxeba procenti da gamoiTvleba saqarTvelos erovnuli bankis debulebebis mixedviT. aRniSnuli depozitis ganaRdeba SezRudulia. nostro angariSebi gviCvenebs balanss erovnul bankTan, romlebic ukavSirdeba angariSsworebis operaciebs da moicavs erovnul valutaSi ganTavsebul rezervs 9,790 aTasi laris odenobiT. larSi ganTavsebuli depozitis ganaRdeba ar aris SezRuduli, Tumca, banks ericxeba jarima, Tu saSualo savaldebulo balansi ar SenarCundeba 14 dRis ganmavlobaSi.
13 bankebSi ganTavsebuli saxsrebi
2010 2009
GEL’000 GEL’000
daurezervebeli da ara vadagadacilebuli
nostro angariSebi
reitingi AA- dan AA+mde 110,404 1,323
reitingi B+-s qvemoT 58 90
nostro angariSebi, sul 110,462 1,413
sesxebi da depozitebi
reitingi AA- dan AA+mde 141,615 26,099
reitingi AA- dan B+mde 4,000 -
reitingi B+-s qvemoT 9,591 -
reitingis gareSe - -
sesxebi da depozitebi, sul 155,206 26,099
daricxuli procenti 54 4
265,722 27,516
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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bankebSi ganTavsebuli saxsrebis koncentracia 2010 wlis 31 dekemberis mdgomareobiT banks saxsrebi ganTavsebuli aqvs or bankSi (2009: ori banki), romelTa balansebi aWarbeben kapitalis 10%-s. am ganTavsebebis moculoba 2010 wlis 31 dekembrisTvis aris 259,459 aTasi lari (2009: 27,424 aTasi lari) dakavSirebul pirebze gacemul sesxebis da Tanxebis balansi Seadgens 252,035 aTas lars (2009w: 27,426 aTasi lari), rogorc warmodgenilia 27-e SeniSvnaSi.
14 klientebze gacemuli sesxebi
2010
2009
GEL’000 GEL’000
komerciuli sesxebi
sesxebi msxvil kompaniebze 85,794 44,108
sesxebi saSualo da mcire kompaniebze 3,495 12,432
komerciuli sesxebi sul 89,289 56,540
sesxebi fizikur pirebze
samomxmareblo sesxebi 343 587
saavtomobilo sesxebi 770 1,229
ipoTekuri sesxebi 11,046 16,119
samSeneblo sesxebi 2,599 3,665
saremonto sesxebi 1,604 2,186
sesxebi fizikur pirebze sruli 16,362 23,786
sesxebi klientebze mTliani 105,651 80,326
gaufasurebis rezervi (511) (391)
sesxebi klientebze neto 105,140 79,935
qvemoT mocemulia sesxebis gadafasebis rezervis moZraoba 2010 wlis 31 dekembris mdgomareobiT:
2010
2009
GEL’000 GEL’000
gaufasurebis rezervi 1 iavnars 391 -
wminda cvlileba 489 391
Camowerebi (369) -
gaufasurebis rezervi 31 dekembers 511 391
2010 wlis 31 dekembris mdgomareobiT darezervebul sesxebze daricxuli procentebi Seadgens 196 aTas lars. (2009 wlis 31 dekembris mdgomareobiT 135 aTas lars.)
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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iuridiuli pirebis sesxebis sakredito xarisxi qvemoT mocemulia iuridiuli pirebis sesxebis sakredito xarisxi 2010 wlis 31 dekembris mdgomareobiT: :
mTliani sesxebi
Ggaufasurebis rezervi
wminda sesxebi
Ggaufasurebis fardoba mTlian
sesxebTan
lari ‟000 lari ‟000 lari‟000 %
korporatiuli klientebis sesxebi
sesxebi msxvil kompaniebs sesxebi individualuri gaufasurebis niSnis gareSe
- vadagadacilebis gareSe
84,838 - 84,838
-
- vadagadacilebuli magram, gaufasurebis ar mqone
- 90 dReze meti vadiT gadacilebuli
956 - 956 -
mTliani sesxebi msxvil kompaniebs
85,794 - 85,794 -
sesxebi mcire da saSualo kompaniebs sesxebi individualuri gaufasurebis niSnis gareSe
- vadagadacilebis gareSe
1,516 - 1,516 -
- vadagadacilebuli magram, gaufasurebis ar mqone
- 90 dReze meti vadiT gadacilebuli
1,979 - 1,979 -
mTliani sesxebi mcire da saSualo kompaniebs
3,495 - 3,495 -
iuridiuli pirebis mTliani sesxebi
89,289 - 89,289 -
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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fizikuri pirebis sesxebis sakredito xarisxi
qvemoT mocemulia fizikuri pirebis sesxebis sakredito xarisxi 2010 wlis 31 dekembris mdgomareobiT:
mTliani sesxebi
Ggaufasurebis rezervi
wminda sesxebi
Ggaufasurebis fardoba mTlian
sesxebTan
lari‟000 lari‟000 lari‟000 %
sesxebi fizikur pirebs
samomxmareblo sesxebi
- vadagadacilebis gareSe 157 - 157 -
- vadagadacilebuli 180 dan 360 dRemde 1 - 1 -
- vadagadacilebuli 360 dReze metad 185 - 185 -
sul samomxmareblo sesxebi 343 - 343 -
saavtomobilo sesxebi
- vadagadacilebis gareSe 527 - 527 -
- vadagadacilebuli 30 dRemde 65 - 65 -
- vadagadacilebuli 30 dan 89 dRemde 61 - 61 -
- vadagadacilebuli 90 dan 179 dRemde 117 - 117 -
sul saavtomobilo sesxebi 770 - 770 -
ipoTekuri sesxebi
- vadagadacilebis gareSe 7,911 36 7,875 0.50%
- vadagadacilebuli 30 dRemde 169 - 169 -
- vadagadacilebuli 30 dan 89 dRemde 216 3 213 1%
- vadagadacilebuli 90 dan 179 dRemde 877 - 877 -
- vadagadacilebuli 180 dan 360 dRemde 961 104 857 10.80%
- vadagadacilebuli 360 dReze metad 912 283 629 31.00%
sul ipoTekuri sesxebi 11,046 426 10,620 3.90%
samSeneblo sesxebi
- vadagadacilebis gareSe 1,302 - 1,302 -
- vadagadacilebuli 30 dan 89 dRemde 877 - 877 -
- vadagadacilebuli 90 dan 179 dRemde 124 - 124 -
- vadagadacilebuli 180 dan 360 dRemde 296 - 296 -
sul samSeneblo sesxebi 2,599 - 2,599 -
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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saremonto sesxebi
- vadagadacilebis gareSe 1,088 - 1,088 -
- vadagadacilebuli 30 dRemde 13 - 13 -
- vadagadacilebuli 90 dan 179 dRemde 33 - 33 -
- vadagadacilebuli 180 dan 360 dRemde 79 - 79 -
- vadagadacilebuli 360 dReze metad 391 85 306 21.70%
sul saremonto sesxebi 1,604 85 1,519 5.30%
sul sesxebi fizikur pirebze 16,362 511 15,851 3.1%
mTliani sesxebi klientebze 105,651 511 105,140 0.50%
qvemoT mocemulia fizikuri pirebis sesxebis sakredito xarisxi 2009 wlis 31
dekembris mdgomareobiT:
mTliani sesxebi
Ggaufasurebis rezervi
wminda sesxebi
Ggaufasurebis fardoba mTlian
sesxebTan
lari‟000 lari ‟000 lari‟000 %
sesxebi msxvil kompaniebs sesxebi individualuri gaufasurebis niSnis gareSe
- vadagadacilebis gareSe
43,680 - 43,680 -
- vadagadacilebuli magram, gaufasurebis ar mqone
- 90 dReze naklebi vadiT gadacilebuli 428 - 428 -
mTliani sesxebi msxvil kompaniebs
44,108 -
44,108 -
sesxebi mcire da saSualo kompaniebs sesxebi individualuri gaufasurebis niSnis gareSe
- vadagadacilebis gareSe 10,870 - 10,870 -
- vadagadacilebuli magram, gaufasurebis ar mqone
- 90 dReze naklebi vadiT gadacilebuli 1,562 - 1,562 -
mTliani sesxebi mcire da saSualo kompaniebs
12,432 - 12,432 -
iuridiuli pirebis mTliani sesxebi
56,540 -
56,540 -
mTliani sesxebi
Ggaufasurebis rezervi
wminda sesxebi
Ggaufasurebis fardoba mTlian
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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sesxebTan
lari‟000 lari ‟000 lari‟000 %
samomxmareblo sesxebi
- vadagadacilebis gareSe 386 - 386 -
- vadagadacilebuli 30 dRemde 26 - 26 -
- vadagadacilebuli 30 dan 89 dRemde 159 - 159 -
- vadagadacilebuli 90 dan 179 dRemde 16 - 16 -
sul samomxmareblo sesxebi 587 - 587 -
saavtomobilo sesxebi
- vadagadacilebis gareSe 1,192 - 1,192 -
- vadagadacilebuli 30 dan 89 dRemde 37 - 37 -
sul saavtomobilo sesxebi 1,229 - 1,229 -
ipoTekuri sesxebi
- vadagadacilebis gareSe
13,576 11
13,565 0.1%
- vadagadacilebuli 30 dan 89 dRemde 970 1 969 0.1%
- vadagadacilebuli 90 dan 179 dRemde 1,205 84 1,121 7.0%
- vadagadacilebuli 180 dan 360 dRemde 368 162 206 44.0%
sul ipoTekuri sesxebi 16,119 258 15,861 1.6%
samSeneblo sesxebi
- vadagadacilebis gareSe
3,201 3 3,198 0.1%
- vadagadacilebuli 90 dan 179 dRemde 155 19 136 12.3%
- vadagadacilebuli 180 dan 360 dRemde 309 111 198 35.9%
sul samSeneblo sesxebi 3,665 133 3,532 3.6%
saremonto sesxebi
- vadagadacilebis gareSe
2,012 -
2,012 -
- vadagadacilebis gareSe 15 - 15 -
- vadagadacilebuli 30 dRemde 159 - 159 -
sul saremonto sesxebi 2,186 - 2,186 -
sul sesxebi fizikur pirebze 23,786 391 23,395 1.64%
2010 wlis 31 dekembris mdgomareobiT restruqturizebulia sesxebi fizikuri pirebis portfelidan, romlebic sxvagvarad iqnebodnen vadagadacilebulni da mTliani Tanxa Seadgens 4,706 aTasi lars. (2009 wlis 31 dekembris mdgomareobiT- 463). msgavsi restruqturizacia mizanmimarTulia klientebTan urTierTobis samarTavad da SesaZlo amoRebis maqsimizaciisTvis. restruqturizebuli sesxebi naCvenebia sesxebTan erTad, romlebic ar aris vadagadacilebuli, Tuki msesxebels aqvs saSualeba Seasrulos restruturizebis pirobebi.
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 wlis 31 dekembris mdgomareobiT
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ZiriTadi daSvebebi gaufasurebis gamoTvlisTvis
sesxis gaufasurebas adgili aqvs erTi an ramdenime SemTxvevisas sesxis sawyisi aRiarebis Semdgom, romelTac gavlena aqvT sesxTan dakavSirebul mosalodnel gaTvlil fuladi saxsrebis moZraobaze, da SesaZlebelia safuZvliani gaangariSeba. sesxebi, romelTac ar gaaCniaT gaufasurebis individualuri niSnebi, ar aqvT obieqturi gaufasurebis safuZveli, romelic konkretulad maT miekuTvneba. sesxis gaufasurebis obieqturi indikatorebia Semdegi:
sesxis xelSekrulebiT gansazRvruli vadagadacilebuli gadaxda
msesxeblis finasur mdgomareobaSi arsebiTi sirTuleebi
biznes garemos gauareseba
uaryofiTi efeqti msesxeblis bazarze
banki akeTebs iuridiuli pirebis sesxis gaufasurebis gamoTvlebs SesaZlo fuladi saxsrebis moZraobis analizze dayrdnobiT gaufasurebuli sesxebisTvis da warsul danakargebze dayrdnobiT iseTi sesxebisTvis, romlebsac ar gaaCniaT individualuri gaufasurebis niSnebi. iuridiuli pirebis sesxebze gaufasurebis rezervis gansazRvrisas menejmentma gaiTvaliswina Semdegi:
30%-iani diskonti uzrunvelyofaSi arsebuli qonebis sawyisad Sefasebuli RirrbulebisTvis
gaTvaliswinebuli 6-12 Tviani vada Tanxis misaRebad uzrunvelyofis dasakuTrebisas.
2010 wlis 31 dekembris mdgomareobiT banks mirebuli hqonda 50 milioni dolaris
odenobis garantia “HSBC Bank PLC”-sgan. garantia faravs yvela im valdebulebis Sesrulebas, romlebic gaaCnia gare debitors bankis mimarT, gadaixados Ziri Tanxis odenoba dadebuli sakredito garigebis mixedviT, romelTa vadianoba xvdeba 2009 wlis 20 ivlisidan (garantiis gacemis TariRi) momdevno sami weliwadis farglebSi.
fizikuri pirebis sesxebi
banki akeTebs fizikuri pirebis sesxebis gaufasurebis gamoTvlebs istoriuli zaralidan gamomdinare da SesaZlo fuladi saxsrebis moZraobis analizze dayrdnobiT gaufasurebuli 90 dReze meti vadagadacilebaSi myofi ifoTekuri sesxebisTvis. ZiriTadi daSvebebi, gamoyenebuli fizikur pirebze gacemuli sesxebis gaufasurebis zaralis gamsazRvraSi aris Semdegi:
gaTvaliswinebuli 3-12 Tviani vada Tanxis misaRebad uzrunvelyofis dasakuTrebisas ipoTekuri sesxebisTvis.
istoriuli wliuri zaralis ganakveTi 0.1% am gamoTvlebSi cvlilebas efeqti eqneba gaufasurebis zaralze. magaliTad mosalodneli fuladi moZraobis wminda mimdinare Rirebulebis sami procentiT gazrda/Semcireba, gamoiwvevs 2010 wlis 31 dekembris mdgomareobiT fizikur pirebze gacemuli sesxebis gaufasurebis rezervis Semcirebas/gazrdas 476 aTasi lariT. (2009 wlis 31 dekembris mdomareobiT 702 aTasi lariT).
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uzrunvelyofis analizi Semdegi cxrili warmoadgens iuridiuli pirebis sesxebis analizs gaufasurebis gareSe uzrunvelyofis tipebis mixedviT 2010 wlis 31 dekembris mdgomareobiT:
2010 sasesxo
portfelis %
2009 sasesxo
portfelis % lari‟000 lari‟000
uZravi qoneba 80,051 90% 48,428 86% uzrunvelyofa fuliT 1,805 2% 5,727 10% sabanko garantia
5,245 6% - - sxva uzrunvelyofa
2,188 2% 1,580 3% uzrunvelyofis gareSe
- - 805 1%
sul 89,289 100% 56,540 100%
cxrilSi mocemuli Tanxebi warmoadgens sesxebis garigebis dadebis dros arsebul fass da ara mainc da mainc uzrunvelyofis samarTlian Rirebulebas. 2010 wlis 31 dekembris mdgomareobiT iuridiuli pirebis vadagadacilebuli sesxebis uzrunvelyofis samarTliani Rirebuleba minimum udris garigebis dadebis dros arsebul fass.
31 dekembers dasrulebuli 2010 wlis ganmavlobaSi banks ar miuTvisebia iuridiuli pirebis sesxebis uzrunvelyofili qoneba. (aseve ar miuTvisebia, 31 dekembers dasrulebuli 2009 wlis ganvamlobaSi)
fizikuri pirebis sesxebi
ipoTekuri, samSeneblo da saremonto mizniT gacemuli sesxebi
uzrunvelyofilia Sesabamisi uZravi qonebiT. avto-sesxebi uzrunvelyofilia Sesabamisi avtomanqaniT. samomxmareblo sesxebi gacemulia uzrunvelyofis gareSe.
sakredito portfelis industriebis mixedviT da geografiuli analizi
sesxebi gacemulia ZiriTadad saqarTvelos mkvidr klientebze romlebic moqmedeben Semdeg ekonomikur seqtorebSi:
2010
2009
lari ‟000 lari ‟000
vaWroba 32,348 27,200
energetika 30,672 -
sesxebi fizikur pirebze 16,362 23,786
warmoeba - arasakvebi 21,821 4,694
uzravi qoneba 1,805 5,726
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momsaxureba 1,558 4,263
warmoeba - sakvebi 474 11,305
telekomunikacia - 2,915
sxva 611 437
105,651 80,326
gaufasurebis rezervi (511) (391)
105,140 79,935
mniSvnelovan sakredito risks daqvemdebareba
2010 wlis 31 dekembris mdgomareobiT, banks hyavs Svidi msesxebeli, an msesxebelTa urTierTdakavSirebuli jgufi, romelTa sesxTa balansi aRemateba kapitalis 10%-s . (2009 wlis 31 dekembris mdgomareobiT – cxra) aRniSnuli Tanxis mTliani Rirebuleba 2010 wlis 31 dekembris mdgomareobiT Seadgens 61,284 aTas lars. (2009 – 34,772 aTasi lari)
sesxebis vadianoba
bankis sakredito portfelis vadianoba miTiTebulia 22-e SeniSvnaSi, romelic uCvenebs sesxebis darCenil periods angariSgebis TariRidan saxelSekrulebo vadis dasrulebamde.
15 gasayidad arsebuli finansuri aqtivebi
2010 2009
GEL’000 GEL’000
aqtivebi bankis mflobelobaSi debitoruli moTxovnebi da sxva fiqsirebuli Semosavlis wyaroebi
erovnuli bankis sadepozito serTfikatebi 19,238 5,860 saqarTvelos saxelmwifo saxazino valdebulebebi 13,182 2,466
32,420 8,326
kapitaldabandebebi – arakvotirebuli
Sps gaerTianebuli sakliringo kompania 54 54
32,474 8,380
investicia gansazRvruli samarTliani Rirebulebis gareSe
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TviTRirebulebiT asaxuli, gasayidad arsebuli finansuri aqtivebi Sedgeba araqvotirebuli warmoebuli fasiani qaRaldebisgan finansuri momsaxurebis seqtorSi.. aseTi investiciebisaTvis ar arsebobs Sesabamisi bazari da ukanasknel periodSi ar ganxorcielebula raime saxis tranzaqcia, romlis saSualebiTac moxdeboda investiciis mimdinare samarTliani Rirebulebis gansazRvra. garda amisa, diskontirebuli fuladi saxsrebis moZraobis teqnikis gamoyenebiT, dgindeba samarTliani Rirebulebebis farTo speqtri seqtorSi samomavlo fuladi saxsrebis moZraobis ganusazRvrelobis gamo.
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16 ZiriTadi saSualebebi
Llari ’000
miwa da Senobebi
ijariT aRebuli qonebis keTilmowyoba
ofisis aRWurviloba
sxva aqtivebi
aramaterialuri aqtivebi sul
Rirebuleba 2010 wlis 1 ianvris mdgomareobiT 3,417 5,035 2,056 1,035 1,757 13,300 damateba - - 62 129 1,186 1,377 gayidva - - - (86) - (86)
2010 wlis 31 dekembris mdgomareobiT 3,417 5,035 2,118 1,078 2,943 14,591
cveTa, amortizacia da gaufasureba 2010 wlis 1 ianvris mdgomareobiT (1,647) (810) (545) (356) (370) (3,728) cveTis da amortizaciis xarji (88) (560) (464) (213) (381) (1,706) gayidva - - - 33 - 33
2010 wlis 31 dekembris mdgomareobiT (1,735) (1,370) (1,009) (536) (751) (5,401)
sabalanso Rirebuleba 2010 wlis 31 dekembris mdgomareobiT 1,682 3,665 1,109 542 2,192 9,190
Rirebuleba 2009 wlis 1 ianvris mdgomareobiT 2,582 4,990 2,068 1,188 689 11,517 damateba 835 45 207 345 2,298 3,730 gayidva - - (38) (57) - (95) Camowera - - (181) (441) (1,230) (1,852)
2009 wlis 31 dekembris mdgomareobiT 3,417 5,035 2,056 1,035 1,757 13,300
cveTa, amortizacia da gaufasureba 2009 wlis 1 ianvris mdgomareobiT (500) (256) (158) (159) (29) (1,102) cveTis da amortizaciis xarji (80) (554) (426) (284) (374) (1,718) gaufasurebis zarali (1,067) - - - - (1,067) gayidva - - 3 25 - 28 Camowera - - 36 62 33 131
2009 wlis 31 dekembris mdgomareobiT (1,647) (810) (545) (356) (370) (3,728)
sabalanso Rirebuleba 2009 wlis 31 dekembris mdgomareobiT 1,770 4,225 1,511 679 1,387 9,572
2008 wlis 31 dekembris mdgomareobiT 2,082 4,734 1,910 1,029 660 10,415
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gaufasurebis rezervis moZraobis analizi gaufasurebis rezervis moZraoba 2010 wlis 31 dekembris mdgomareobiT aris Semdegi:
2010
2009
Llari ’000 Llari ’000
gaufasurebis rezervi wlis dasawyisSi 1,567 500
wminda cvlileba Tvis ganmavlobaSi - 2,788
Camowerebi - (1,721)
gaufasurebis rezervi 31 dekembris mdgomareobiT 1,567 1,567
17 sxva aqtivebi
2010 2009
Llari ’000 Llari ’000
sxva misaRebi Tanxebi 522 -
aqceptebi 544 283
mTlaini sxva finansuri aktivebi 1,066 283
dasakuTrebuli qoneba 805 -
avansebi 275 515
maragebi da masalebi 50 72
winaswar gadaxdili sxva gadasaxadebi 23 75
sxva 88 53
mTlaini sxva ara-finansuri aqtivebi 1,241 715
mTliani sxva aqtivebi 2,307 998
18 bankebidan miRebuli depozitebi da balansebi
2010
2009
Llari ’000 Llari ’000
sesxebi da depozitebi 89,847 73,471
loro/nostro overdrafti 322 684
90,169 74,155
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bankebidan miRebuli depozitebis da balansebis koncentracia
2010 wlis 31 dekembris mdgomareobiT, banks aqvs depozitebi da balansebi erTi bankidan, romlis balansi aRemateba kapitalis 10%-s. es mTliani balansi 2010 wlis 31 dekembris mdgomareobiT iyo 88,724 aTasi lari. (2009-73,471 aTasi lari). yvela balansebi, romlebic aRemateba kapitalis 10%-s miukuTvneba dakavSirebul pirebs.
19 klientebis mimdinare angariSebi da depozitebi
2010
2009
Llari ’000 Llari ’000
mimdinare angariSebi da moTxovnamde depozitebi
- fizikuri pirebi 1,637 5,198
- korporatiuli klientebi 281,634 14,383
vadiani depozitebi
- fizikuri pirebi 2,139 3,656
- korporatiuli klientebi 2,672 23,918
288,082 47,155
dablokili angariSebi
2010 wlis 31 dekembris mdgomareobiT, bankSi arsebuli klientebis depozitebis balansi 2,125 aTasi laris (2009 wlis 31 dekembris mdgomareobiT 23,855 aTasi laris) odenobiT aris dablokili bankis mier, rogorc sesxebis da arasabalanso sakredito instrumentebis uzrunvelyofa.
2010 wlis 31 dekembris mdgomareobiT, bankis 2 momxmareblis balansi, romelic aRemateba kapitalis 10%-s 2010 wlis 31 dekembris balansi Sedgens 261,130 aTas lars. 2009 wels es balansi Seadgenda 29,136 aTas lars. 2010 wlis 31 dekembris mdgomareobiT, banks aqvs dakavSirebul mxareebis mimdinare angariSebi da depozitebi romlebic Seasgens 17 aTas lars (2009w: 23 aTasi lari) rac warmodgenilia 27-e SeniSvnaSi.
20 sxva valdebulebebi
2010
2009
Llari ’000 Llari ’000
daricxuli xarjebi 736 828
aqceptebi 544 283
sxva 107 114
mTliani sxva finansuri valdebulebebi 1,387 1,225
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mTliani sxva ara-finansuri valdebulebebi - gadavadebuli gadasaxadi 372 117
mTliani sxva valdebulebebi 1,759 1,342
21 saaqcio kapitali
avtorizirebuli, gamoSvebuli da arsebuli saaqcio kapitali Sedgeba 54,819,380 Cveulebrivi
aqciisagan (2009 : 32,272,880), TiToeuli maTganis Rirebulebaa 1 lari. 2010 wels gamoSvebuli iqna
22,546,500 Cveulebrivi aqcia (2009: 8,365,000) nominaluri RirebulebiT. Cveulebrivi aqciebis mflobelebi uflebamosilni arian miiRon dividendebi, romlebic deklarirdeba gansazRvrul periodSi, agreTve, maT aqvT TiTo xma TiTo aqciaze bankis yovelwliur da generalur Sexvedrebze.
dividendebi gadasaxdeli dividendebi SezRudulia maqsimum bankis gaunawilebeli mogebis odenobiT saqarTvelos kanonmdeblobis mixedviT. saqarTvelos kanonmdeblobis mixedviT angariSgebis TariRisTvis, gasacemi rezervi warmoadgens nul lars. (2008: nuli lari)
22 riskis marTva
riskebis marTva sabanko saqmianobis arsebiT nawilsa da bankis operaciebis mniSvnelovan elements warmoadgens. bankis winaSe arsebuli ZiriTadi riskebia sabazro, sakredito da likvidurobis riskebi.
riskis marTvis politika da procedurebi bankSi moqmedi riskis menejmentis politikis mizania bankis winaSe arsebuli riskebis
identificireba, analizi da marTva, saTanado riskebis limitebis da kontrolis daweseba, da riskebis donisa da limitebis dacvis mudmivi monitoringi. riskebis marTvis politika da procedurebi regularulad gadaixedeba sabazro garemos, saukeTeso praqtikis safuZvelze SeTavazebuli produqtebisa da momsaxurebis gaTvaliswinebiT.
bankis direqtorTa sabWo zogadad pasuxismgebelia riskebis marTvis procesis zedamxedvelobaze, ZiriTadi riskebis marTvis zedamxedvelobaze, riskebis marTvis politikasa da procedurebis gadaxedva-ganaxlebaze.
sakredito, sabazro da likvidurobis riski, rogorc portfelis, aseve tranzaqciebis doneze, imarTeba da kontroldeba aqtivebisa da valdebulebebis komitetis mier (ALCO)..
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sabazro riskebi
sabazro riski warmoadgens sabazro fasebis cvalebadobis risks, rac moicavs savaluto
kursebs, saprocento ganakveTebs, sakredito spreds, kapitalis Rirebulebas, romlebic zemoqmedebs bankis Semosavalze an portfelis Rirebulebaze. sabazro riskebi Seicavs savaluto risks, saprocento ganakveTis risksa da sxva fasis riskebs. sabazro riski warmoiSoba arsebuli Ria poziciebidan saprocento, savaluto da kapitalis finansuri instrumentebidan, romlebic eqvemdebareba zogad da specifiur bazris moZraobas da sabazro fasebis meryeobis doneSi cvlilebebs.
sabazro riskebis marTvis mizania sabazro riskebis marTva da kontroli misaRebi
parametrebis saSualebiT, riskis amonagebis optimizaciis miRweviT.
banki marTavs sabazro riskebs Ria poziciis limitebis dawesebis saSualebiT finansur instrumentebze da saprocento ganakveTebis vadianobasa da savaluto poziciebTan mimarTebaSi, romelTa monitoringi warmoebs regularulad. bankis sabazro riskebis politika Seesabameba HSBC jgufis standrtebsa da adgilobriv regulaciebs.
saprocento ganakveTis riski
saprocento ganakveTis riski warmoadgens saprocento ganakveTebis ryevebis zegavlenas bankis Semosavalze an misi finansuri instrumentebis portfelis Rirebulebaze.
bankis finansur poziciasa da fuladi saxsrebis moZraobaze SesaZlo zemoqmedebas iqoniebs sabazro saprocento ganakveTebis meryeoba. saprocento zRvari SesaZloa gaizardos amgvari cvlilebebis Sedegad, Tumca SesaZloa Semcirdes kidec an ganapirobos zarali, Tu adgili eqneba moulodnel ryevebs.
saprocento ganakveTis sxvaobis analizi
banki marTavs saprocento ganakveTebis risks sabaziso erTeulebis mimdinare Rirebulebis gamoTvlis gziT, romelic gamoxatavs saprocento ganakveTis (romelic gamoiyeneba mimdinare Rirebulebis dasaTvlelad) sabaziso erTeulis cvlilebasTan dakavSirebuli saprocento ganakveTis poziciis zemoqmedebas mimdinare Rirebulebaze. saprocento ganakveTebis Seusabamobis SezRudva dawesebulia valutebis da periodebis mixedviT.
saprocento ganakveTis sxvaobebis pozicia ZiriTadi finansuri instrumentebisTvis warmodgenilia qvemoT:
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1 Tvemde
1-dan 3 Tvemde
3-dan 6 Tvemde
6-dan 12 Tvemde
erT welze meti sul
31 dekemberi 2010
aqtivebi
erovnuli bankidan misaRebi saxsrebi 8,235 - - - - 8,235 ganTavsebebi bankebSi da sxva finansur organizaciebSi 6,502 148,758 - - - 155,260
klientebze gacemuli sesxebi 12,969 23,812 34,251 29,786 4,322 105,140
gasayidad arsebuli aqtivebi 1,444 23,481 7,495 - - 32,420
29,150 196,051 41,746 29,786 4,322 301,055
valdebulebebi
bankebidan depozitebi da balansebi 53,257 35,467 - - - 88,724 klientebis mimdinare angariSebi da depozitebi 11,745 592 3,746 - - 16,083
65,002 36,059 3,746 - - 104,807
(35,852) 159,992 38,000 29,786 4,322 196,248
1 Tvemde
1-dan 3 Tvemde
3-dan 6 Tvemde
6-dan 12 Tvemde
erT welze meti sul
31 dekemberi 2009
aqtivebi
erovnuli bankidan misaRebi saxsrebi 1,128 - - - - 1,128
Bankebze gacemuli sesxebida Tanxebi 26,192 - - - - 26,192
klientebze gacemuli sesxebi 4,755 19,473 23,332 23,325 9,050 79,935 gasayidad arsebuli finansuri aqtivebi - 5,860 2,466 - - 8,326
32,075 25,333 25,798 23,325 9,050 115,581
valdebulebebi
bankebidan depozitebi da balansebi 20,010 8,586 45,553 - - 74,149 klientebis mimdinare angariSebi da depozitebi 12,907 1,395 24,176 - 50 38,528
32,917 9,981 69,729 - 50 112,677
(842) 15,352 (43,931) 23,325 9,000 2,904
saSualo saprocento ganakveTi
qveviT mocemuli cxrili warmoadgens saSualo efeqtur saprocento ganakveTs saprocento xasiaTis aqtivebisa da valdebulebebisa 2010 da 2009 wlis 31 dekebris mdgomareobiT:
2010 2009
saSualo efeqturi saprocento ganakveTebi, %
saSualo efeqturi saprocento ganakveTebi, %
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lari dolari sxva
valuta
lari dolari sxva
valuta
saprocento Semosavlis aqtivebi
erovnuli bankidan misaRebi saxsrebi 0.26% - 0.29% 0.02% - 0.11%
sakorespondento angariSebi bankebSi 6.50% 0.29% - 0.20% 0.02% -
bankebze gacemuli sesxebi 7.66% 4.00% 0.10% - 0.03% 0.34%
klientebze gacemuli sesxebi 13.86% 11.56% - 14.39% 15.20% -
gasayidad arsebuli finansuri aqtivebi 10.41% - - 3.55% - -
saprocento Semosavlis valdebulebebi bankebSi arsebuli depozitebi da sxva angariSebi
- nostro, vostro overdraftSi - - - - 4.25% -
- vadiani depozitebi - 0.68% - - 0.75% 0.40% klientebis mimdinare angariSebi da depozitebi
- mimdinare angariSebi da moTxovnamde depozitebi 0.74% 0.55% 0.39% 1.63% 0.88% 0.69%
- vadiani depozitebi - 6.41% 1.85% - 5.83% 0.17%
saprocento ganakveTis mgrZnobiarobis analizi
saprocento ganakveTis risksi marTva romelic dafuZvnebulia saprocento ganakveTis sxvaobis analizze srulyofilia finansuri aqtivebis da valdebulebebis mgznobiarobis analiziT.
banki marTavs saprocento ganakveTis risks sabaziso erTeulis dRevandeli Rirebulebis gamoTvliT, romelic gamoxatavs saprocento ganakveTis poziciis dRevandel Rirebulebaze gamoyenebuli procentis erTi sabaziso erTeuliT cvlilebas
arsebuli aqtivebis da valdebulebebis monitorinti limitebis mixidviT xorcieldeba da waredgineba xelmZRvanelobas yufeldRiurad.
bankis mogeba zaralis da kapitalis mgrZnobiarobis analizi saprocento ganakveTis gadafasebis riskisa, romelic efuZneba 100 sabaziso erTeulis simetriul zrdis da Semcirebis martiv scenars, Semosavlianobis mrudsa da saprocento aqtivebis da valdebulebebis poziiciaze 2010 da 2009 wlis 31 dekembris mdgomareobiT, warmodgenilia Semdegnairad:
2010 2009
wminda mogeba kapitali
wminda mogeba kapitali
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100 sabaziso erTeulis paraleluri zrda 1,074 1,074 (103) (103)
100 sabaziso erTeulis paraleluri vardna (1,074) (1,074) 103 103
savaluto riski bankis aqtivebi da valdebulebebi gamoxatulia sxvadasxva valutaSi. ucxouri valutis riski warmoiSoba maSin, rodesac ucxour valutaSi denominirebuli faqtobrivi an mosalodneli aqtivebi metia an naklebia amave valutaSi arsebul valdebulebze. Semdegi cxrili warmoadgens finansuri aqtivebis da valdebulebebis ucxouri savaluto poziciis sturquras 2010 wlis 31 dekebris mdgomareobiT:
lari
dolari
Sveicaruli franki
sxva valuta
sul
lari
‟000
lari ‟000
lari ‟000
lari ‟000
lari ‟000
aqtivebi
naRdi fuli 492 1,902 - 428 2,822 erovnuli bankidan misaRebi saxsrebi 605 7,576 - 119 8,300 bankebze gacemuli sesxebi da Tanxebi 6,555 9,306 246,885 2,976 265,722
klientebze gacemuli sesxebi 7,986 97,154 - - 105,140 gasayidad arsebuli finansuri aqtivebi 32,474 - - - 32,474
sxva aqtivebi 291 683 - 92 1,066
48,403 116,621 246,885 3,615 415,524
valdebulebebi bankebidan depozitebi da balansebi 41 88,724 - 1,404 90,169 klientebis mimdinare angariSebi da depozitebi 17,048 22,250 246,883 1,901 288,082
sxva valdebulebebi 601 487 - 299 1,387
mTliani valdebulebebi 17,690 111,461 246,883 3,604 379,638
wminda sabalanso pozicia 2010 wlis 31 dekembrisTvis 30,713 5,160 2 11 35,886
Semdegi cxrili warmoadgens finansuri aqtivebis da valdebulebebis ucxouri savaluto poziciis sturquras 2009 wlis 31 dekebris mdgomareobiT:
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
42
lari
dolari
Sveicaruli franki
sxva valuta
sul
lari ‟000
lari ‟000
lari ‟000
lari ‟000
lari ‟000
aqtivebi naRdi fuli 942 2,366 - 565 3,873 erovnuli bankidan misaRebi saxsrebi 9,790
1,906
-
1,188
12,884 ganTavsebebi bankebSi da sxva finansur organizaciebSi 85
6,764
-
20,667
27,516
klientebze gacemuli sesxebi 953 78,982 - - 79,935 gasayidad arsebuli finansuri aqtivebi 8,380
-
-
-
8,380
sxva aqtivebi - 283 - - 283
20,150 90,301 - 22,420 132,871
valdebulebebi bankebidan depozitebi da balansebi 7
71,728
-
2,420
74,155 klientebis mimdinare angariSebi da depozitebi 6,409
20,823
-
19,923
47,155
sxva valdebulebebi 631 592 - 2 1,225
mTliani valdebulebebi 7,047 93,143 - 22,345 122,535
wminda sabalanso pozicia 2009 wlis 31 dekembrisTvis 13,103
(2,842)
-
75
10,336
banki marTavs savaluto risks Ria poziciebis saSualebiT, romelsac awesebs valutisa da produqtis tipis mixedviT – anu derivativebis (warmoebuli instrumentebis) saSualebiT. garda amisa, limitebi dgindeba mTliani Rirebulebisa da TiToeuli produqtis tipis maqsimaluri vadis mixedviTac.
arsebuli poziciebis SesaZlo riskis monitoringi limitebis mimarT warmoebs da yoveldRiurad waredgineba menejments.
Llaris gamyarebas rogorc qveviT Cans sxva valutebTan mimarTbaSi 2010 da 2009 wlis 31 dekembris mdgomareobiT eqneboda kapitalis an mogeba zaralis zrdaze (klebaze) Semdegi efeqti. es analizi agdasaxadis gaTvaliswinebiT aris da efuZneba ucxouri valutis gacvliTi kursis moZraobas, rac bankma CaTvala SesaZlo angariSgebis periodis bolosTvis. Analizi iTvaliswinebs rom yvela sxva faqtori maT Soris saprocento ganakveTi ucvlelia.
2010 2009
wminda mogeba kapitali
wminda mogeba kapitali
10% dolaris gamyareba larTan mimarTebaSi 439 439 (242) (242)
10% dolaris gaufasureba larTan mimarTebaSi (439) (439) 242 242
qarTuli laris gaufasurebas zemoTxsenebul valutasTan 2010 da 2009 wlis 31 dekembers eqneboda Tanabari Tumca sawinaaRmdego efeqti naCveneb Tanxaze, imis daSvebiT rom sxva danarceni cvladebi ucvleli darCeba.
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
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sakredito riski sakredito riski warmoadgens finansuri zaralis safrTxes, romelic SesaZloa gamowveul iqnas msesxeblis an partnioris gakotrebis gamo, rac gamoixateba maTi bankis mimarT valdebulebebis SeusruleblobaSi. bankis mier SemuSavebulia politika da procedurebi sakredito safrxeTa marTvis mizniT (rogorc sabalanso, aseve arasabalanso poziciebTan mimarTebaSi). bankis sakredito politika ganixileba da mtkicdeba sameTvalyureo sabWos mier. bankis sakredito politika SesabamisobaSia HSBC-is jgufis standartebTan.
sakredito politika gansazRvravs Semdegs:
sasesxo/sakredito ganacxadis ganxilvis da damtkicebis procedurebi;
msesxeblis sakredito Sefasebis meTodologia;
uzrunvelyofis Sefasebis meTodologia;
sakredito dokumentaciis moTxovnebi
sesxebis, sxva sakredito risks daqvemdebarebuli aqtivebis da uzrunvelyofis mimdinare monitoringis procedura;
sakredito ganacxadi (msesxeblis saxeli da gvari, biznes-saqmianoba, kreditis miznobrioba, pirobebi da vada, saprocento ganakveTi da gadaxdis grafiki, kreditis xarisxi, sakredito istoria, uzrunvelyofa da sxv) ivseba, mtkicdeba da arqivdeba eleqtronulad CARM (sakredito damtkicebisa da riskis menejmentis) mimdinare sistemis saSualebiT. CARM –is ganacxads qmnis sakredito urTierTobaTa menejeri, Semdgom ganacxadi mtkicdeba komerciuli sabanko samsaxuris ufrosis, regionaluri komerciuli sabanko samsaxuris ufrosis an generaluri direqtoris mier danergili sakredito limitebis mixedviT. sakredito ganacxadi, romelic aRemateba dadgenil limits, igzavneba HSBC bankis sakredito da riskebis ganyofilebaSi dasamtkiceblad.
sakredito xazTan dakavSirebuli nebismieri iuridiuli dokumenti mzaddeba da icvleba damtkicebuli CARM ganacxadis Sesabamisad. bankSi gamoiyeneba iuridiuli xelSekrulebebis standartuli formebi, romlebic damtkicebulia bankis mTavari iuristis mier. iuridiuli dokumentebi mzaddeba sakredito operaciebis iuridiuli gundis mier, bankis mTavari iuristis uSualo zedamxedvelobiTa da mxardaWeriT. .
banki ganuxrelad akontrolebs individualur sakredito safrTxeebs da regularulad
gadaafasebs momxmarebelTa gadaxdisunarianobas. gadaxedva warmoebs momxmarebelTa uaxlesi safinanso uwyisebisa da msesxeblis mier wardgenili an bankis mier sxva gziT mopovebuli informaciis safuZvelze. uzrunvelyofis mimdinare sabazro Rirebuleba regularulad fasdeba damoukidebeli Semfasebeli kompaniebis an bankis specialistebis mier, xolo sabazro fasebis uaryofiTi ryevis SemTxvevaSi, msesxebels moeTxoveba damatebiTi uzrunvelyofis wardgena.
garda individualur momxmarebelTa analizisa, mTliani sakredito portfeli ganixileba
HSBC banki Plc-s riskis marTvis komitetis mier sakredito koncentraciisa da sabazro riskebis kuTxiT.
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
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bankis winaSe arsebuli sabalanso maqsimaluri sakredito riskebi asaxulia sabalanso uwyisSi, finansuri aqtivebis sabalanso RirebulebaSi.
sakredito risks maqsimalurad daqvemdebarebuli aqtivebi angariSgebis periodisTvis aris
Semdegi:
2010
2009
lari ‟000 lari ‟000
aqtivebi
naRdi fuli 2,822 3,873
bankebze gacemuli sesxebi da Tanxebi 8,300 12,884
bankebze gacemuli sesxebi da Tanxebi 265,722 27,516
klientebze gacemuli sesxebi 105,140 79,935
gasayidad arsebuli finansuri aqtivebi 32,474 8,380
sxva aqtivebi 1,066 283
sul sakredito risks maqsimalurad daqvemdebarebuli aqtivebi 415,524 132,871
sakredito riskis koncentraciis analizi ixileT me-14 SeniSvnaSi-klientebze gacemuli sesxebi. garesabalanso sakredito risks maqsimalurad daqvemdebarebuli aqtivebi angariSgebis TariRisTvis warmodgenilia 24-e SeniSvnaSi.
likvidurobis riski
likvidurobis riski warmoadgens risks, romlis winaSec dgeba banki im Tanxebis mozidvis
sirTulis SemTxvevaSi, romelic aucilebeli iqneba misi valdebulebebis dasafarad. likvidurobis riski warmoiqmneba maSin, rodesac aqtivebisa da valdebulebebis vadebi gansxvavebulia. aqtivebisa da valdebulebebis vadianobisa da saprocento ganakveTebis Sesabamisoba da/an maTi kontrolirebadi Seusabamoba warmoadgens likvidurobis marTvis safuZvels. sruli Sesabamisobis miRweva finansur institutSi SeuZlebelia, ramdenadac biznesi xSirad ganusazRvreli pirobiT viTardeba da Tanac sxvadasxva tipisaa. Seusabamo pozicia potenciurad zrdis mogebas, Tumca, SesaZloa zrdides zaralis risksac. banki axorcielebs likvidurobis marTvas, im mizniT rom uzrunvelyos Tanxebis xelmisawvdomoba fuladi saxsrebis moZraobis yvela valdebulebebis SesrulebisTvis nebismier dros, maTi vadianobis mixedviT. bankis likvidurobis riskis politika Seesabameba HSBC jgufis standartebsa da adgilobriv sakanonmdeblo debulebebs. .
bankis likvidurobis marTvis politika gansazRvrulia Semdegnairad:
fuladi saxsrebis moZraobis gansazRvra ZiriTadi valutebis mixediT da Sesabamisad saWiro likviduri aqtivebis donis gaTvaliswinebiT;
dafinansebis mravalferovani wyaroebis uzrunvelyofa;
advilad realizebadi aqtivebis portfelis uzrunvelyofa, romelTa likvidaciac SesaZlebeli iqneba martivad, rogorc damcavi meqanizmi fuladi saxsrebis deficitis SemTxvevaSi;
likvidurobisa da dafinansebis sagangebo gegmebis uzrunvelyofa;
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
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sabalanso uwyisebis likvidurobis koeficientebis monitoringi maregulirebeli moTxovnebisa da HSBC jgufis moTxovnebis mimarT.
yoveldRiuri likvidurobis poziciis monitoringi warmoebs xazinis departamentebis mier.
xazinis departamenti iRebs informacias finansuri aqtivebisa da valdebulebebis likvidurobis Sesaxeb, agreTve, iRebs informacias biznes-erTeulebidan dagegmili fuladi saxsrebis moZraobis Sesaxeb, romelic gamomdinareobs dagegmili samomavlo saqmianobidan. Semdeg, xazinis departamenti uzrunvelyofs moklevadiani likviduri aqtivebis adekvaturi portfelis SenarCunebas, romelic ZiriTadad Sedgeba bankTaSorisi aqtivebisgan, ris Sedegadac xdeba mTeli bankis likvidurobis SenarCuneba.
likvidurobis angariSi asaxavs bankis likvidurobis pozicias da yoveldRiurad waredgineba menejments. bankis likvidurobis marTvis Sesaxeb gadawyvetilebas iRebs aqtivTa da valdebulebaTa komiteti, xolo gadawyvetilebebs asrulebs xazinis departamenti.
banki aseve iTvlis savaldebulo likvidurobis koeficients yoveldRiurad, saqarTvelos
erivnuli bankis moTxovnebis mixedviT, agreTve, pirveladi xazisa da meoradi xazis likvidurobis koeficientebs, HSBC jgufis moTxovnebis Sesabamisad. banki srulad akmayofileblda koeficientebs 2010 wlis 31 dekembriTa da 2009 wlis 31 dekembriT dasrulebuli wlebis ganmavlobaSi.
Semdeg cxrilebSi asaxulia aradiskontirebuli fuladi saxsrebis moZraoba bankis finansuri
valdebulebebisa da araaRiarebuli sakredito valdebulebebis kuTxiT, maTi uaxloesi SesaZlo saxelSekrulebo vadis amowurvis safuZvelze. mTliani DSemodineba / gadineba, warmodgenili cxrilSi, warmoadgens saxelSekrulebo, aradiskontirebul fuladi saxsrebis moZraobas finansur valdebulebaze. bankis mosalodneli fuladi saxsrebis moZraoba am finansur valdebulebze da araaRiarebul sakredito valdebulebebze, SesaZloa sagrZnoblad gansxvavdebodes analizis mixedviT. bankis pozicia 2010 wlis 31 dekembris mdgomareobiT aris Semdegi:
lari ‟000
moTxona 1 Tvemde
1-dan 3 Tvemde
3-dan 6 Tvemde
6-dan 12 Tvemde
erT welze meti
sul mTliani fuladi gadinebis Tanxa
sabalanso Rirebuleba
arawarmoebuli aqtivebi bankebidan depozitebi da balansebi 53,557 35,505 1,123 - - 90,185 90,169 klientebis mimdinare angariSebi da depozitebi 283,744 595 1,007 2,931 - 288,277 288,082
sxva valdebulebebi 871
516 - - - 1,387 1,387
sul 338,172 36,616 2,130 2,931 - 379,849 379,638
kreditTan dakavSirebuli valdebulebebi 27,334 - - - - 27,334 27,334
bankis pozicia 2009 wlis 31 dekembris mdgomareobiT aris Semdegi:
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
46
lari ‟000
moTxona 1 Tvemde
1-dan 3 Tvemde
3-dan 6 Tvemde
6-dan 12 Tvemde
erT welze meti
sul mTliani fuladi gadinebis Tanxa
sabalanso Rirebuleba
arawarmoebuli aqtivebi bankebidan depozitebi da balansebi 20,019 8,615 45,632 - - 74,266 74,155
klientebis mimdinare angariSebi da depozitebi 21,568 1,476 17,376 7,179 50 47,649 47,155
sxva valdebulebebi 391 729 70 19 16 1,225 1,225
sul 41,978 10,820 63,078 7,198 66 123,140 122,535
kreditTan dakavSirebuli valdebulebebi 35,406 - - - - 35,406 35,406
imisaTvis, rom bankma marTos likvidurobis riski, romelic warmoiSveba finansuri valdebulebebisgan, igi flobs likvidur aqtivebs, romlebic Seadgens naRd fuls da mis eqvivalentebs da gasayidad gamiznul finansur aqtivebs, romelTaTvis arsebobs aqtiuri da likviduri bazari. es aqtivebi SesaZlebelia martivad gaiyidos likvidobis moTxovnebidan gamomdinare. Sesabamisad, banki miiCnevs rom ar aris saWiro am aqtivebis vadianobis analizis gamoqveyneba, likvidobis riskis tipis da donis Sesafaseblad.
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
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winamdebare cxrili uCvenebs bankis aqtivebsa da valdebulebebs sabalanso saxelSekrulebo vadianobis mixedviT 2010 wlis 31 dekembris mdgomareobiT
1 Tveze naklebi
1 Tvidan 3 Tvemde
3 Tvidan 12 Tvemde
1 wlidan 5 wlamde
5 welze meti vadiT uvado vadagadacilebuli sul
lari’000 lari’000 lari’000 lari’000 lari’000 lari’000 lari’000 lari’000
aqtivebi
naRdi fuli 2,822 - - - - - - 2,822 erovnuli bankisgan misaRebi Tanxebi 8,300 - - - - - - 8,300
bankebSi ganTavsebuli Tanxebi 116,964 148,758 - - - - - 265,722
klientebze gacemuli sesxebi 7,039 23,812 34,251 29,786 4,322 - 5,930 105,140 gasayidad arsebuli finansuri aqtivebi 1,444 23,481 7,495 - - 54 - 32,474
ZiriTadi saSualebebi - - - - - 9,190 9,190
sxva aqtivebi 521 6 815 160 - 805 - 2,307
gadavadebuli sagadasaxado aqtivi - - - - - 910 - 910
aqtivebi sul 137,090 196,057 42,561 29,946 4,322 10,959 5,930 426,865
valdebulebebi bankebisgan miRebuli depoziebti da balansebi 53,579 35,467 1,123 - - - - 90,169 klientebis mimdinare angariSebi da depozitebi 283,744 592 3,746 - - - - 288,082
sxva valdebulebebi 1,243 516 - - - - - 1,759
valdebulebebi sul 338,566 36,575 4,869 - - - - 380,010
wminda pozicia (201,476) 159,482 37,692 29,946 4,322 10,959 5,930 46,855
winamdebare cxrili uCvenebs bankis aqtivebsa da valdebulebebs sabalanso saxelSekrulebo vadianobis mixedviT 2009 wlis 31 dekembris mdgomareobiT
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
48
1 Tveze naklebi
1 Tvidan 3 Tvemde
3 Tvidan 12 Tvemde
1 wlidan 5 wlamde
5 welze meti vadiT uvado vadagadacilebuli sul
lari’000 lari’000 lari’000 lari’000 lari’000 lari’000 lari’000 lari’000
aqtivebi
naRdi fuli 3,873 - - -
- - - 3,873 erovnuli bankisgan misaRebi Tanxebi 12,884 - - - - - - 12,884
bankebSi ganTavsebuli Tanxebi 27,516 - - - - - - 27,516
klientebze gacemuli sesxebi 3,819 19,473 23,332 23,325 9,050 - 936 79,935 gasayidad arsebuli finansuri aqtivebi - 5,860 2,466 - - 54 - 8,380
ZiriTadi saSualebebi da aramaterialuri aqtivebi - -
- - - 9,572 - 9,572 misaRebi mogebis gadasaxadi da sxva aqtivebi 238 457 143 163 - - - 1,001
gadavadebuli sagadasaxado aqtivi - - - - - 1,540 - 1,540
aqtivebi sul 48,330 25,790 25,941 23,488 9,050 11,166 936 144,701
valdebulebebi bankebisgan miRebuli depoziebti da balansebi 20,016 8,586 45,553 - - - - 74,155
klientebis mimdinare angariSebi da depozitebi 21,521 1,395 24,189
- 50 - - 47,155
sxva valdebulebebi 419 744 163 16 - - - 1,342
valdebulebebi sul 41,956 10,725 69,905 16 50 - - 122,652
wminda pozicia 6,374 15,065 (43,964) 23,472 9,000 11,166 936 22,049
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
49
23 kapitalis marTva saqarTvelos erovnuli banki adgens da monitorings uwevs bankis kapitalis mimarTebaSi arsebul moTxovnebs. banki gansazRvravs kapitals, rogorc iseT elementebs, romlebic gansazRvrulia sakanonmdeblo normebis mixedviT, rogorc sakredito institutebis kapitali. arsebuli kapitalis moTxovnebis mixedviT bankebi valdebulebi arian SeinarCunon kapitalis koeficienti riskis mixedviT Sewonili aqtivebis mimarT (“sazedamxedvelo kapitalis koeficienti”), romelic unda aRematebodes dadgenil limits. 2010 wlis 31 dekembris mdgomareobiT, aseTi minimaluri zRvari aris 8% pirveladi kapitalisTvis da 12% sazedamxedvelo kapitalisTvis. banki SesabamisobaSi iyo kanonmdeblobiT gansazRvruli kapitalis koeficientebis mimarT 2010 da 2009 wlis 31 dekembriT dasrulebuli wlebis ganmavlobaSi.
24 valdebulebebi banks aqvs arsebuli valdebulebebi nebismier dros gasces mis qveS sesxebi. aRniSnuli
valdebulebebi iRebs damtkicebuli sesxis an overdraftis formas.
banki uzrunvelyofs finansur garantiebs da akreditivebs da Sedegad, warmoadgens klientebis Tavdebs mesame mxareebTan. aRniSnuli xelSekrulebebi ideba gansazRvruli limitiT da ZiriTadad moqmedebs erTi wlis ganmavlobaSi.
banki gamoiyenebs igive sakredito riskis marTvis wesebs da procedurebs, roca gacems
sakredito valdebulebebs, finansur garantiebs da akreditivebs, rogorc klientebisTvis sesxebis gacemisas. valdebulebebis saxelSekrulebo Tanxebi asaxulia Semdeg cxrilebSi kategoriebis mixedviT. cxrilSi mocemuli Tanxebi valdebulebebTan dakavSirebiT aCvenebs, rom Tanxebi mTlianad avansirebulia. cxrilSi mocemuli Tanxebi garantiebsa da akreditivebTan dakavSirebiT warmoadgens maqsimalur saaRrcixvo zarals, romelic aRiarebul iqneba sabalanso uwyisis dRes, Tu partniorebi ver Seasruleben saxelSekrulebo valdebulebebs.
2010
2009
lari ‟000
lari ‟000
xelSekrulebiT gansazRvruli Tanxebi
sesxebi da sakredito xazebi 10,081 4,565
auTvisebeli overdrafti - -
garantiebi da akreditivebi 17,253 30,841
27,334 35,406
sul arsebuli xelSekrulebiT gansazRvruli kreditis gacemasTan dakavSirebuli valdebulebebi, ar warmoadgens maincdamainc momaval fulad moTxovnebs, radgan maTi vada SeiZleba amoiwuros manam sanam adgili eqneba dafinansebas.
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
50
25 saoperacio ijara banki rogorc moijare gadasaxdeli ara-anulirebadi ijara 31 dekembris mdgomareobiT
2010
2009
GEL’000 GEL’000
erT welze naklebi vadiT 1,021 976
erT welze meti da xuT welze naklebi 255 1,214
1,276 2,190
banks ijariT aqvs aRebuli Senobebi da aRWurviloba, Cveulebrivi ijaris saxiT. ijara,
Cveulebriv, moqmedebs 5-10 wliani periodiT, gagrZelebis SesaZleblobiT.
2010 wlis ganmavlobaSi, 1,023 aTasi lari aRiarebuli iyo, rogorc xarji Semosavlis uwyisSi, romelic dakavSirebulia Cveulebriv ijarasTan (2009: 988 aTasi lari).
26 gauTvaliswinebeli garemoebebi dabegvris gauTvaliswinebeli garemoebebi
saqarTvelos sagadasaxado sistema SedarebiT axalia da xSirad icvleba misi sakanonmdeblo baza, oficialuri debulebebi da sasamarTlo gadawyvetilebebi, romlebic xSirad bundovania, winaaRmdegobrivia da maTi interpretacia sxvadasxva sagadasaxado orgenoebis mier sxvadasxvagvarad warmoebs. gadasaxebi mowmdeba da analizdeba sxvadasxva organoebis mier, romlebic uflebamosilni arian daaweson mkacri sauravebi, jarimebi da procentebi. sagadasaxado wlis Semowmebis ufleba aqvT sagadasaxado organoebs Semdgomi 6 wlis ganmavlobaSi. miuxedavad amisa, zogierT SemTxvevaSi, SesaZloa aRniSnuli vada gaizardos. aRniSnuli garemoebebi saqarTveloSi qmnian sagadasaxado riskebs, romlebic am qveyanaSi ufro arsebiTia, vidre sxva qveynebSi.
aRniSnuli garemoebebi saqarTveloSi qmnian sagadasaxado riskebs, romlebic am qveyanaSi
ufro arsebiTia, vidre sxva qveynebSi. menejmenti darwmunebulia, rom igi adeqvaturad asrulebs sagadasaxado valdebulebebs, xelmZRvanelobs ra saqarTveloSi moqmedi sagadasaxado kanonmdeblobis interpretaciebis, oficialuri aqtebisa da sasamarTlos gadawyvetilebebis Sesabamisad. miuxedavad amisa, Sesabamis organoebs, SesaZloa hqondeT sxva interpretaciebi da Tu am interpretaciebis Sesrulebis moTxovnas eqna adgili mas mniSvnelovani efeqti eqneba.
27 dakavSirebul mxareTa Soris opearciebi
bankis damfuZnebeli kompania aris HSBC Europe B.V. mxare, romelic saboloo kontrols uwevs banks aris HSBC Holdings PLC.
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
51
damfuZnebeli kompaniis mier warmoebuli finansuri angariSgeba ar aris sajarod xelmisawvdomi. amis Semdeg kontrolis jaWvSi modis HSBC Bank PLC, romelic sajaro moxmarebisaTvis finansur angariSgebas amzadebs.
(i) menejmentTan ganxorcielebuli operaciebi
arsebuli balansi da saSualo saprocento ganakveTebi 2010 da 2009 wlis 31 dekembris mdgomareobiT direqtorebTan da ufros menejmentTan Semdegnairia:
2010 saSualo saprocento
ganakveTi
2009 saSualo saprocento
ganakveTi
lari ‟000 lari ‟000
sabalanso angariSgeba
aqtivebi
klientebze gacemuli sesxebi 966 14% 831 14%
sxva aqtivebi - - 126 -
valdebulebebi klientebis mimdinare angariSebi da depozitebi 17 1% 23 0.7%
sxva valdebulebebi - - 183 -
2009 da 2010 wlis 31 dekembris mdgomareobiT mogeba-zaralis angariSgebaSi Sesulia Tanxebi romlebic dakavSirebulia direqtorebisa da ufrosi menejmentis tranzaqciebTan.
2010 2009
lari ‟000 lari ‟000
mogeba-zaralis angariSgeba
saprocento Semosavali 121 87
TanamSromelTa anazRaureba 2,632 3,160
(ii) tranzaqciebi bankis saboloo makontrolirebeli mxaris saerTo kontrols daqvemdebarebul mxareebTan
arsebuli balansi da saSualo saprocento ganakveTebi 2010 da 2009 wlis 31 dekembris mdgomareobiT saerTo kontrols daqvemdebarebul msareebTan Semdegia:
2010 saSualo saprocento
ganakveTi
2009 saSualo saprocento
ganakveTi lari ‟000 lari ‟000
aqtivebi bankebSi ganTavsebuli Tanxebi 252,035 0.06% 27,426 0.25%
valdebulebebi
bankebisgan miRebuli depozitebi da balansebi 88,765 0.68% 74,155 0.77%
sxva nasesxebi saxsrebi
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
52
sxva valdebulebebi 212 - 386 -
2010 wlis 31 dekembris mdgomareobiT banks hqonda sakredito valdebuleba sawarmoebis mimarT romlebic bankis saboloo makontrolirebel mxares eqvemdebareba da Seadgens 2,091 aTas lars (2009w: 0).
mogeba-zaralis angariSgebaSi 2010 wlis 31 dekembris mdgomareobiT asaxuli Tanxebi im garigebebTan dakavSirebiT, romlebic xorcieldeba saerTo kontrols daqvemdebarebul sawarmoebTan, aisaxeba Semdegnairad:
2010 2009
mogeba-zaralis angariSgeba lari ‟000 lari ‟000 saprocento Semosavali
42 50 saprocento xarji
457 392 mosakreblebi da sakomisio xarjebi
1,946 323 sainformacio teqnologiebis xarjebi
1,704 1,528 profesionaluri momsaxureba
458 96 sxva administraciuli xarjebi
17 3
2010 wlis 31 dekembris mdgomareobiT banks mirebuli hqonda 50 milioni dolaris odenobis
garantia “HSBC Bank PLC”-sgan. garantia faravs yvela im valdebulebis Sesrulebas, romlebic gaaCnia gare debitors bankis mimarT, gadaixados Ziri Tanxis odenoba dadebuli sakredito garigebis mixedviT, romelTa vadianoba xvdeba 2009 wlis 20 ivlisidan (garantiis gacemis TariRi) momdevno sami weliwadis farglebSi.
28 naRdi fuli da misi eqvivalentebi
naRdi fuli da misi eqvivalntebi finansuri wlis bolosTvis naCvenebia naRdi fulis moZaraobis uwyisSi da Sedgeba Semdegisgan:
2010
2009
GEL’000 GEL’000
naRdi fuli 2,822 3,873
sakorespondento angariSebi 110,462 1,413
erovnuli bankidan misaRebi Tanxebi 670 9,922
113,954 15,208
ss “eiC es bi si banki saqarTvelo” finansuri angariSebis da mis Semadgeneli SeniSvnebi
2010 lis 31 dekembris mdgomareobiT
53
29 finansuri instrumentebis samarTliani Rirebuleba
banki aRiarebs samarTlian Rirebulebas finansuri instrumentebisa, finansuri mdgomareobisa finansuri angariSgebaSi Semdegi samarTliani Rirebulebis ierarqiis mixedviT, rac asaxavs gamoyenebuli monacemebis mniSvnelobas:
done 2 – Sefasebis meTodi romelic efuZvneba dakvirvebad monacemebs an pirdapir (fasebs) an arapirdapir (gamoyvanil fasebs). es kategoria moicavs instrumentebs romlebic fasdeba kvotirebuli sabazro fasebiT aqtiur bazrebze msgavsi instrumentebisTvis; kvotirebuli fasebiT identuri an msgavsi instrumentebisa naklebad aqtiur bazrebidan, anda sxva Sefasebis meTodebiT romlebSic yvela mniSvnelovani monacemi pirdapir an arapirdapir sabazro monacemebis dakvirvebas uzrunvelyofs.
ASemdegi cxrili aris finansuri instrumentebis analizi 2010 wlis 31 dekembris mdgomareobiT, samarTliani Rirebulebis ierarqiis doneebis mixedviT, romelic samarTliani Rirebulebis Sefasebis kategorizacias efuZvneba.
Llari „000 done 2
gasayidad arsebuli aqtivebi 32,420
ASemdegi cxrili aris finansuri instrumentebis analizi 2009 wlis 31 dekembris mdgomareobiT, samarTliani Rirebulebis ierarqiis doneebis mixedviT, romelic samarTliani Rirebulebis Sefasebis kategorizacias efuZvneba.
Llari „000 done 2
gasayidad arsebuli aqtivebi 8,326
rogorc mocemulia me15 SeniSvnaSi arakvotirebuli kapitaldabandebebis, romelTa Rirebulebaa 54 aTasi laria (2009w: 54 aTasi lari), samarTliani Rirebulebis dadgena ver xorcieldeba.
Mmenejmenti Tvlis, rom bankis finansuri aqtivebis da valdebulebebis samarTliani Rirebuleba axlos aris mindinare RirebulebasTan.