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Sps mikrosafinanso organizacia
kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
da
damoukidebeli auditorebis daskvna
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
Sinaarsi
gverdi
menejmentis pasuxismgeblobis gansazRvra 2
damoukidebeli auditorebis daskvna
finansuri mdgomareobis angariSgeba 3
mogebisa da zaralis angariSgeba 4
fuladi saxsrebis moZraobis angariSgeba 5
kapitalSi cvlilebebis angariSgeba 6
finansuri angariSgebis ganmartebiTi SeniSvnebi 7
zogadi informacia
wardgenis safuZvlebi
saangariSgebo valuta
ZiriTadi saaRricxvo politika
fuladi saxsrebi da maTi ekvivalentebi
gacemuli sesxebi
ZiriTadi saSualebebi
aramaterialuri aqtivebi
gadavadebuli gadasaxadebi
sxva aqtivebi
miRebuli sesxebi
sxva valdebulebebi
administraciuli da sxva saoperacio xarjebi
savaluto riski
saprocento ganakveTis riski
likvidurobis riski
kapitalis adekvaturoba
balansis TariRis Semdgomi movlenebi
sawarmos uwyvetobis ganxilva
dakavSirebuli mxareebi
mniSvnelovani ganusazRvrelobebi da pirobiTi valdebulebebi
finansuri angariSgebis bolo gverdi aris: 16
gverdi 1
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
fass-is Sesabamisad momzadebuli
menejmentis pasuxismgeblobis gansazRvra
TandarTul finansur angariSgebaze pasuxismgebelia Sps `mikrosafinanso organizacia kontinental
siTi krediti~-s xelmZRvaneloba.
es pasuxismgebloba moicavs:
finansuri angariSgebis momzadebas finansuri angariSgebis saerTaSoriso standartebis Sesabamisad;
finansuri aRricxvis Sesaferisi politikebis SerCevas da maT gamoyenebas;
dasabuTebuli da windaxeduli saaRricxvo Sefasebebis gakeTebas;
finansuri angariSgebis momzadebas sawarmos uwyveti funqcionirebis daSvebis safuZvelze, Tuki
realuri mdgomareoba Seusabamos ar xdis am daSvebas;
menejmenti agreTve pasuxismgebelia:
Seqmnas, danergos da SeinarCunos Sida kontrolis efeqturi sistema;
awarmoos adgilobrivi kanonmdeblobis Sesabamisi saaRricxvo Canawerebi;
miiRos misTvis gonivrulobis farglebSi xelmisawvdomi yvela zoma, rom daicvas kompaniis aqtivebi;
Tavidan aicilos da aRmofxvras TaRliToba da sxva Seusabamobebi da darRvevebi.
2012 wlis 31 dekembers dasrulebuli wlis finansuri angariSgeba damtkicebulia kompaniis
xelmZRvanelobis mier da xelmowerilia:
giorgi goguaZe
aRmasrulebeli direqtori
Sps mikrosafinanso organizacia kontinental siTi krediti
laSa xoferia
finansuri direqtori
Sps mikrosafinanso organizacia kontinental siTi krediti
TariRi: 08 maisi, 2013
gverdi 2
PKF Georgia LtdAudit, Tax & Business Advisory Services
damoukidebeli auditorebis daskvna
Sps `mikrosafinanso organizacia kontinental siTi krediti~-s mflobelebs
finansuri angariSgebis identificireba
1.
menejmentis pasuxismgebloba finansur angariSgebaze
2.
auditoris pasuxismgebloba
3.
4.
5.
Tel +995 32 2 24 30 30 | 24 30 31 Fax +995 32 2 93 57 94 E-Mail:[email protected] www.pkfgeorgia.com
PKF Georgia 85, Paliashvili str., 0162, Tbilisi, Georgia
PKF Georgia is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or
inactions on the part of any other individual member firm or firms.
Cven CavatareT Sps „mikrosafinanso organizacia kontinental siTi krediti“-s (kompania) finansuriangariSgebis auditi, romelic moicavs finansuri mdgomareobis angariSgebas 2012 wlis 31 dekembrismdgomareobiT, agreTve mogebisa da zaralis angariSgebas, kapitalSi cvlilebebis da fuladisaxsrebis moZraobis angariSgebebs aRniSnuli TariRiT dasrulebuli wlisTvis, agreTve mniSvnelovansaaRricxvo politikebsa da axsna-ganmartebebiT SeniSvnebs.
warmodgenili finansuri angariSgebis saerTaSoriso standartebis (fass) Sesabamisad momzadebasa dautyuarad da samarTlianad wardgenaze pasuxismgebelia kompaniis menejmenti. es pasuxismgeblobamoicavs: Sida kontrolis iseT sistemaSi SemuSavebas, danergvas da SenarCunebas, romelic ar SeicavsSecdomebiT Tu TaRliTobiT gamowveul arsebiT uzustobebs; Sesabamisad, saaRricxvo politikebisSerCevas, maT mizanmimarTulad gamoyenebas da situaciisTvis Sesabamisi saaRricxvo Sefasebis gakeTebas.
Cveni pasuximgeblobaa Cvens mier Catarebuli auditis safuZvelze gamovTqvaT mosazreba warmodgenilifinansuri angariSgebis Sesaxeb. auditi CavatareT auditis saerTaSoriso standartebis Sesabamisad.aRniSnuli standartebi Cvengan moiTxovs eTikur moTxovnebTan Sesabamisobas da auditis imgvaraddagegmvas, rom miviRoT dasabuTebuli garantia imisa, Seicavs Tu ara warmodgenili finansuriangariSgeba arsebiT uzustobebs.
auditi moicavs procedurebs, auditoruli mtkicebulebebis mosapoveblad finansur angariSgebaSiasaxul Tanxebsa da axsna-ganmartebiT SeniSvnebze. konkretuli procedurebi damokidebulia auditisgansjaze, rac moicavs finansur angariSgebaSi TaRliTobiTa Tu SecdomebiT gamowveuli arsebiTiuzustobebis arsebobis riskis Sefasebas. riskis aseTi Sefasebisas, auditori ganixilavs im Sidakontrolis meqanizmebs, romelic mniSvnelovani da Sesaferisia kompaniis mier finansuri angariSgebismomzadebisa da wardgenisTvis, raTa dagegmos arsebuli problemebisTvis Sesaferisi auditoruliprocedurebi, magram ara im mizniT, rom gamoxatos sakuTari mosazreba kompaniis Sida kontrolisefeqturobis Sesaxeb. auditi agreTve moicavs gamoyenebuli saaRricxvo politikis SesaferisobisSefasebasa da menejmentis mier gakeTebuli saaRricxvo Sefasebebis dasabuTebulobis, asevemTlianobaSi finansuri angariSgebis wardgenis Sefasebas.
gvjera, rom Cvens mier mopovebuli auditoruli mtkicebulebebi sakmarisi da Sesaferisi safuZveliaCveni auditisTvis.
mosazreba
6.
Sps "fi-qei-ef jorjia"
TariRi: 2013 wlis 08 maisi
Cveni azriT, finansuri angariSgeba yvela arsebiTi sakiTxis gaTvaliswinebiT utyuarad da
samarTlianad asaxavs kompaniis finansur mdgomareobas 2012 wlis 31 dekembrisTvis, misi saqmianobisSedegebsa da fuladi saxsrebis moZraobas periodisaTvis, romelic dasrulda aRniSnuli TariRiT daSeesabameba finansuri angariSgebis saerTaSiriso standartebs.
Sps mikrosafinanso organizacia kontinental siTi krediti
finansuri mdgomareobis angariSgeba
2012 wlis 31 dekembris mdgomareobiT
Tanxebi mocemulia larSi
SeniSvna
31 dekemberi
2012
aqtivebi
fuladi saxsrebi da maTi ekvivalentebi 5 265,267
gacemuli sesxebi 6 4,204,285
misaRebi procentebi 60,388
ZiriTadi saSualebebi 7 350,041
aramaterialuri aqtivebi 8 77,643
gadavadebuli sagadasaxado aqtivi 9 33,611
sxva aqtivebi 10 24,616
sul aqtivebi 5,015,851
valdebulebebi
miRebuli sesxebi 11 331,340
gadasaxdeli procentebi 11 1,209
gadasaxdeli gadasaxadi 1,741
sxva valdebulebebi 12 74,689
sul valdebulebebi 408,979
kapitali
sawesdebo kapitali 4,800,000
akumulirebuli zarali (193,128)
sul kapitali 4,606,872
sul valdebulebebi da kapitali 5,015,851
_______________________ _______________________
giorgi goguaZe laSa xoferia
aRmasrulebeli direqtori finansuri direqtori
TariRi: 08 maisi, 2013
gverdi 3
Sps mikrosafinanso organizacia kontinental siTi krediti
mogebisa da zaralis angariSgeba
2012 wlis 31 dekembers dasrulebuli periodisaTvis
Tanxebi mocemulia larSi
SeniSvna
31 dekemberi
2012
gacemuli sesxebidan miRebuli procenti, sakomisioebi da sauravebi 805,746
saprocento xarji (10,583)
wminda saprocento Semosavali 795,163
sabanko depozitebze daricxuli procenti 16,209
sakomisio xarji (5,535)
valutiT vaWrobidan miRebuli Semosavali 3,288
kursTaSoris sxvaobis Sedegi 37,399
administraciuli da sxva saoperacio xarjebi 13 (1,073,263)
mogeba (zarali) gadasaxadebamde (226,739)
mogebis gadasaxadis (xarji) / sargebeli 33,611
periodis Sedegi (193,128)
_______________________ _______________________
giorgi goguaZe laSa xoferia
aRmasrulebeli direqtori finansuri direqtori
TariRi: 08 maisi, 2013
gverdi 4
Sps mikrosafinanso organizacia kontinental siTi krediti
fuladi saxsrebis moZraobis angariSgeba
2012 wlis 31 dekembers dasrulebuli periodisaTvis
Tanxebi mocemulia larSi
pirdapiri meTodi
31 dekemberi
2012
fuladi saxsrebis nakadebi saoperacio saqmianobidan
gacemuli sesxebidan miRebuli procentebi 745,358 klientebis mier dabrunebuli sesxis Ziri 1,224,235 danarCeni operaciebidan miRebuli sakomisioebi 3,282
gacemuli sesxebi (5,377,142) gadaxdili procenti (9,360) TanamSromlebisaTvis gadaxdili anazRaureba (550,866) momwodeblebisaTvis gadaxdili Tanxebi (394,486)
wminda fuladi saxsrebi saoperacio saqmianobidan (4,358,979)
fuladi nakadebi sainvesticio saqmianobidan
sabanko angariSebidan miRebuli procentebi 16,209 ZiriTadi saSualebebis SesaZenad gadaxdili Tanxa (431,201) aramaterialuri aqtivebs SesaZenad gadaxdili Tanxa (88,766)
wminda fuladi saxsrebi sainvesticio saqmianobidan (503,758)
fuladi nakadebi safinanso saqmianobidan
kapitalis zrda 4,800,000 miRebuli sesxebi 597,308 gadaxdili sesxebi (266,016)
wminda fuladi saxsrebi safinanso saqmianobidan 5,131,292
sakurso sxvaobis efeqti fulad saxsrebze (3,288)
fuladi saxsrebisa da maTi ekvivalentebis wminda cvlileba 265,267
fuladi saxsrebi da maTi ekvivalentebi periodis dasawyisisaTvis -
fuladi saxsrebi da maTi ekvivalentebi periodis bolosaTvis 265,267
_______________________ _______________________
giorgi goguaZe laSa xoferia
aRmasrulebeli direqtori finansuri direqtori
TariRi: 08 maisi, 2013
gverdi 5
Sps mikrosafinanso organizacia kontinental siTi krediti
kapitalSi cvlilebebis angariSgeba
2012 wlis 31 dekembers dasrulebuli periodisaTvis
Tanxebi mocemulia larSi
sawesdebo kapitali
akumulirebuli zarali
sul mflobelTa kapitali
naSTi 2012 wlis 5 martis mdgomareobiT 0 0 0
sawesdebo kapitalis cvlileba 4,800,000 - 4,800,000
periodis Sedegi - (193,128) (193,128)
naSTi 2012 wlis 31 dekembris mdgomareobiT 4,800,000 (193,128) 4,606,872
_______________________ _______________________
giorgi goguaZe laSa xoferia
aRmasrulebeli direqtori finansuri direqtori
TariRi: 08 maisi, 2013
gverdi 6
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi
1 zogadi informacia
wili %
sergi nakaiZe 50%
marli kapital jorjia 30%
daviT uzaraSvili 20%
100%
2 wardgenis safuZvlebi
3 saangariSgebo valuta
4 ZiriTadi saaRricxvo politika
4.1 fuladi saxsrebi da maTi ekvivalentebi
4.2 gacemuli sesxebi
gverdi 7
kompaniis ZiriTad saqmianobas warmoadgens mcire da saSualo zomis sesxebis gacema uZravi damoZravi qonebis uzrunvelyofiT.
winamdebare finansuri angariSgeba momzadebulia finansuri angariSgebis saerTaSoriso standartebis(fass) Sesabamisad. kompania sabuRaltro Canawerebs awarmoebs saqarTvelos sabuRaltro dasagadasaxado kanonmdeblobis Sesabamisad. finansuri angariSgeba momzadda aRniSnuli buRaltruliCanawerebidan da saWiroebisamebr Sesworda, rom SesabamisobaSi mosuliyo finansuri angariSgebissaerTaSoriso standartebTan.
fuladi saxsrebi da maTi ekvivalentebi moicavs arsebul naRd fuls, depozitebs bankebSi da
mimdinare sabanko angariSebze arsebul naSTebs. aseve investiciebs, romelTa dafarvis vada 90 dRezenaklebia. sabanko overdraftebi, aseTis arsebobis SemTxvevaSi, naCvenebia finansuri mdgomareobisangariSgebaSi sxva valdebulebebis saxiT.
winamdebare finansuri angariSgeba Sedgenilia qarTul larSi (GEL), Tu sxvagvarad ar aris aRniSnuli.
mikrosafinanso organizacia Sps kontinental siTi krediti daarsda 2012 wels da daregistrirda
2012 wlis 6 marts. misi faqtiuri da iuridiuli misamarTia: q. Tbilisi, WavWavaZis gamziri, 23-23a.
saqarTvelos kanonmdeblobis Sesabamisad, 2012 wlis 3 maiss, kompania saqarTvelos erovnuli bankis
mier daregistrirda, rogorc mikrosafinanso organizacia da mieniWa registraciis nomeri 670512.
mikrosafinanso organizaciis mflobelebi 2012 wlis 31 dekembris mdgomareobiT arian:
kompaniis mier gacemuli sesxebi Tavdapirvelad aRiardeba sabazro RirebulebiT, garigebasTandakavSirebuli yvela xarjis gaTvaliswinebiT. Tavdapirveli aRiarebis Semdeg, sesxebi aRiricxebaamortizirebuli RirebulebiT, efeqturi saprocento ganakveTis gamoyenebiT. gacemuli sesxebifinansuri mdgomareobis angariSgebaSi wardgenilia neto RirebulebiT, sesxebis gaufasurebisrezervis gamoklebiT.
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
4.3 ZiriTadi saSualebebi
4.4 aramaterialuri aqtivebi
4.5 mogebis gadasaxadi
gverdi 8
ijariT aRebuli qonebis keTilmowyoba amortizirdeba gaumjobesebis sasicocxlo vadasa dakontraqtis vadas Soris umciresis ganmavlobaSi.
aramaterialuri aqtivi aris fizikuri formis armqone identificirebadi arafuladi aqtivi.aramaterialuri aqtivebi finansur angariSgebaSi aRiardeba aqtivad mxolod im SemTxvevaSi, Tumosalodnelia, rom a) momavalSi am aqtivis meSveobiT kompania miiRebs ekonomikur sargebels da b)am aqtivis Rirebulebis sarwmuno (realuri) Sefaseba SesaZlebelia. Tavdapirveli aRiarebis Semdegaramaterialuri aqtivebi aRiricxeba dagrovili amortizaciiT da nebismieri gaufasurebis zaraliT
Semcirebuli RirebulebiT. amortizacia gamoangariSebulia wrfivi meTodis gamoyenebiT, wliuri 15%-iani ganakveTiT.
saqarTvelos kanonmdeblobis Sesabamisad, mogebis gadasaxadi Seadgens 15%-s. finansur angariSgebaSimogebis gadasaxadis gamoTvla xdeba angariSgebis momzadebis momentSi arsebul informaciazedayrdnobiT, moqmedi kanonmdeblobis moTxovnebis da Sesabamisi periodis finansuri angariSgebismonacemebis gamoyenebiT. saqarTvelos kanonmdeblobis mixedviT sagadasaxado zaralebi gadavaddeba 5wlis vadiT.
gadavadebuli mogebis gadasaxadi finansur angariSgebaSi mTlianad aris aRiarebuli sabalansovaldebulebis meTodis gamoyenebiT, aqtivebis sagadasaxado dasabegr bazasa da finansur angariSgebaSinaCveneb maT sabalanso Rirebulebas Soris yvela droebiT gansxvavebebze. gadavadebul mogebisgadasaxadSi arsebuli cvlilebebi aRiricxeba `mogebis gadasaxadis (xarji) / sargebeli~-s muxlSi,mogebisa da zaralis angariSgebaSi.
kompiuteruli teqnika 4 weli
ZiriTadi saSualebebi aris materialuri aqtivebi, romlebic imyofeba sawarmos mflobelobaSi dagamoiyeneba momsaxurebis misawodeblad, ijariT gasacemad an administraciuli miznebisaTvis dagaTvaliswinebulia erT'saangariSgebo periodze meti xniT gamosayeneblad. ZiriTadi saSualebebifinansur angariSgebaSi asaxulia akumulirebuli cveTiT Semcirebuli istoriuli RirebulebiT.istoriuli Rirebuleba moicavs am aqtivebis SeZenasTan dakavSirebul pirdapir xarjebs. SeZenisSemdgomi danaxarjebi emateba aqtivis sabalanso Rirebulebas an aRiardeba calke aqtivad, mxolodim SemTxvevaSi, Tu mosalodnelia, rom momavalSi am aqtivis meSveobiT kompania miiRebs ekonomikursargebels da SesaZlebelia am aqtivis Rirebulebis sarwmuno (realuri) Sefaseba. aqtivebismimdinare remontis (SekeTebisa) da Senaxvis danaxarjebi aisaxeba mogebisa da zaralis angariSgebaSimaTi gawevis periodis mixedviT. cveTa gamoangariSebulia wrfivi meTodis gamoyenebiT, romelicgadanawilebulia sasargeblo momsaxurebis vadaze. cveTis daricxva iwyeba ZiriTadi saSualebisSeZenis momdevno Tvis pirveli ricxvidan. sasargeblo momsaxurebis vadebi mocemulia qvemoT:
jgufisasargeblo
momsaxurebis vada
satransporto saSualebebi 5 weli
aveji da mowyobilobebi 5 weli
sxva ZiriTadi saSualebebi 5 weli
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
4.6 miRebuli sesxebi
4.7 sxva valdebulebebi
4.8 saprocento Semosavlebisa da xarjebis aRiareba
4.9 ucxouri valutis gadafaseba
valuta kursi
aSS dolari (USD) 1.6567
evro (EUR) 2.1825
rusuli rubli (RUB) 0.0545
didi britaneTis funti (GBP) 2.6653
gverdi 9
misaRebi procentebi, gadaxdis vadis 30 dReze meti droiT vadagadacilebis SemTxvevaSi balansidanCamoiwereba garesabalanso angariSze da mogebisa da zaralis angariSgebaSi wydeba saprocentoSemosavlis aRiareba. Tu momavalSi moxdeba Camowerili saprocento Semosavlis dafarva, SesabamisiSemosavali aRiardeba mogebisa da zaralis angariSgebaSi im periodSi, rodesac moxdeba misi dafarva.
sxva valdebulebebi Tavdapirvelad aRiardeba realuri RirebulebiT. Tavdapirveli aRiarebis SemdegmaTi Sefaseba xdeba amortizirebuli RirebulebiT.
saprocento Semosavlebisa da xarjebis aRiareba xdeba daricxvis meTodiT da aisaxeba efeqturisaprocento ganakveTis meTodis gamoyenebiT. sakomisio da sxva Semosavali da xarji CveulebrivaRiardeba daricxvis meTodis gamoyenebiT, maSin roca momsaxureba miiReba an gaweul iqneba.
ucxour valutaSi gamosaxuli garigebebi aRiricxeba im gacvliTi kursis Sesabamisad, romelicarsebobs operaciis TariRisaTvis. ucxour valutaSi gamosaxuli garigebis ganxorcielebis Sedegadwarmoqmnili gacvliTi kursis sxvaobebi aisaxeba mogebisa da zaralis angariSgebaSi im dRisaTvisarsebuli gacvliTi kursis Sesabamisad.
ucxour valutaSi gamosaxuli fuladi aqtivebi da valdebulebebi gadayvanilia larSi saqarTveloserovnuli bankis mier finansuri angariSgebis Sedgenis TariRisaTvis gamocxadebuli oficialurigacvliTi kursis Sesabamisad.
2012 wlis 31 dekembrisaTvis ucxouri valutaSi arsebuli naSTebis larSi gadayvanisTvisgamoyenebuli oficialuri gacvliTi kursebi iyo:
miRebuli sesxebi Tavdapirvelad aRiardeba sesxis miRebasTan dakavSirebuli yvela pirdapiridanaxarjis gamoklebiT. Tavdapirveli aRiarebis Semdeg, sesxebi aRiricxeba amortizirebuliRirebulebiT, efeqturi saprocento ganakveTis gamoyenebiT, rac uzrunvelyofs imas, rom periodissaprocento xarjis Sefardeba sasesxo valdebulebis sabalanso RirebulebasTan iyos ucvlelisesxis srulad dafarvamde. "saprocento xarji" am konteqstSi moicavs sesxis damtkicebisa dagatanis sakomisioebs, aseve valdebulebis arsebobis periodSi warmoqmnil nebismier xarjs.
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
5 fuladi saxsrebi da maTi ekvivalentebi SeniSvna 31 dekemberi, 2012
naRdi fuli salaroSi 5.1 46,245
fuli bankSi 5.1 219,022
sul 265,267
5.1 fuli da fulis ekvivalentebi valutebis mixedviT 31 dekemberi, 2012
qarTuli lari (GEL) 22,079
a.S.S. dolari (USD) 237,589
evro (EUR) 3,539
didi britaneTis girvanqa sterlingi (GBP) 1,732
rusuli rubli (RUB) 328
sul 265,267
6 gacemuli sesxebi 31 dekemberi, 2012
1 welze naklebi 1,402,636
1-dan 3 wlamde 1,104,674
3-dan 5 wlamde 1,653,901
5 welze zemoT 43,074
sul 4,204,285
gverdi 10
TiTqmis yvela gacemuli sesxi uzrunvelyofilia uZravi qonebiT. gacemuli sesxebis mxolod 2%
aris uzrunvelyofili avtomobilebiT da 1% oqroTi. kompanias ar gaaCnia uzrunvelyofis gareSe
gacemuli sesxebi. saprocento ganakveTi meryeobs wliuri 25%-dan 86%-mde, rac damokidebuliagacemuli sesxis Tanxaze da uzrunvelyofis tipze. yvela sesxi gacemulia aSS dolarSi.
angariSgebaSi naCvenebi misaRebi procentebis garda, garesabalanso angariSebze aRricxulia 19,769
laris odenobis misaRebi Tanxebi, romelic warmoadgens 30 dReze meti vadagadacilebis mqonesaprocento moTxovnebs.
menejmenti darwmunebulia garesabalanso angariSebze aRricxuli Tanxis miRebaSi, Tumca ar aRiarebsfinansur angariSgebebSi, vinaidan aseT midgomas moiTxovs saqarTvelos erovnuli banki. menejmentiacnobierebs, rom aRniSnuli warmoadgens fass-dan gadaxvevas, Tumca miiCnevs, rom aseTi wardgenaufro relevanturia.
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
7 ZiriTadi saSualebebi
2012 weli
kompiuteruli teqnika
satransporto saSualebebi
aveji da mowyobilobebi
sxva ZiriTadi saSualebebi
ijariT aRebuli qonebis
keTilmowyoba sul
istoriuli Rirebuleba
naSTi 2012 wlis 5 martisTvis 0 0 0 0 0 0
damatebebi 43,897 27,771 48,379 50,152 215,654 385,853
naSTi 2012 wlis 31 dekembrisTvis 43,897 27,771 48,379 50,152 215,654 385,853
.
akumulirebuli cveTa
naSTi 2012 wlis 5 martisTvis 0 0 0 0 0 0
periodis cveTa (6,655) (2,814) (3,846) (4,023) (18,474) (35,812)
.
naSTi 2012 wlis 31 dekembrisTvis (6,655) (2,814) (3,846) (4,023) (18,474) (35,812)
.
wminda sabalanso Rirebuleba
naSTi 2012 wlis 5 martisTvis 0 0 0 0 0 0
naSTi 2012 wlis 31 dekembrisTvis 37,242 24,957 44,533 46,129 197,180 350,041
gverdi 11
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
8 aramaterialuri aqtivebi
2012 welisul
istoriuli Rirebuleba
naSTi 2012 wlis 5 martisTvis 0
damatebebi 88,766
naSTi 2012 wlis 31 dekembrisTvis 88,766
akumulirebuli amortizacia
naSTi 2012 wlis 5 martisTvis 0
periodis amortizacia (11,123)
naSTi 2012 wlis 31 dekembrisTvis (11,123)
wminda sabalanso Rirebuleba
naSTi 2012 wlis 5 martisTvis 0
naSTi 2012 wlis 31 dekembrisTvis 77,643
9 gadavadebuli gadasaxadebi 31 dekemberi, 2012
ZiriTadi saSualebebi (25,010)
aramaterialuri aqtivebi (329)
sxva aqtivebi 2,965
sxva valdebulebebi (gadasaxdeli procentebi) 181
momavali sagadasaxado mogebidan gamoqviTvadi sagadasaxado zarali 55,804
sul gadavadebuli sagadasaxado aqtivi / (valdebuleba) 33,611
gverdi 12
kompiuteruliprograma
88,766
88,766
0
0
(11,123)
(11,123)
0
77,643
qvemoT ganmartebulia balansis is muxlebi, romlebic warmoSoben gadavadebul gadasaxadebs:
ZiriTadi saSualebebi - saqarTvelos sagadasaxado kodeqsi saSualebas aZlevs kompaniebs ZiriTadisaSualebebis (ijariT aRebuli qonebis keTilmowyobis garda) Rirebuleba mTlianad aRiaros imperiodis xarjad, rodesac moxda maTi SeZena. sagadasaxado miznebisaTvis kompania iyenebs aRniSnulmeTods. aseve, sagadasaxado miznebisaTvis gamoyenebuli cveTis meTodi da ganakveTebi gansxvavdebafass-is normebisagan, rac damatebiT warmoSobs sxvaobas ZiriTadi saSualebebis sagadasaxado bazasada fass-iT balansSi naCveneb Rirebulebas Soris.
aramaterialuri aqtivebi Sedgeba "Alta Bank 2000" sabanko operaciebis aRricxvis sistemisa da
"ALTA LMS" sesxebis aRricxvis sistemisagan.
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
9 gadavadebuli gadasaxadebi (gagrZeleba)
10 sxva aqtivebi 31 dekemberi, 2012
momwodeblebze gadaxdili avansebi 22,363
fuladi gzavnilebis ganmaxorcielebeli kompaniebisgan misaRebi Tanxebi 2,154
maragebi 99
sul 24,616
11 miRebuli sesxebi
12 sxva valdebulebebi 31 dekemberi, 2012
valdebulebebi momwodeblebis mimarT 57,754
valdebulebebi klientebis mimarT 16,935
sul 74,689
gverdi 13
kompanias sesxi aRebuli aqvs ori fizikuri pirisgan. sesxebi aRebulia aSS dolarSi, fiqsirebuli
10% - 14% wliuri ganakveTiT da maTi dafarvis vada ar aRemateba erTi wels. sesxebi ar arisuzrunvelyofili.
aramaterialuri aqtivebi - sagadasaxado miznebisaTvis gamoyenebuli amortizaciis meTodigansxvavdeba fass-is normebisagan, rac warmoSobs sxvaobas aramaterialuri aqtivebis sagadasaxadobazasa da fass-iT balansSi naCveneb Rirebulebas Soris.
sxva valdebulebebi (gadasaxdeli procentebi) - rezidenti fizikuri pirebisaTvis, aseveararezidenti fizikuri da iuridiuli pirebisaTvis gadasaxdeli procenti sagadasaxadomiznebisaTvis gaiTvaliswineba sakaso meTodiT, xolo finansur angariSgebaSi aRiarebulia daricxvismeTodiT.
sxva aqtivebi - 30 dReze meti vadagadacilebis mqone saprocento moTxovnebi ar aris aRiarebulifinansuri mdgomareobis da mogebisa da zaralis angariSgebebSi, maSin rodesac sagadasaxadomiznebisaTvis aRiarebulia erTobliv SemosavalSi.
akumulirebuli sagadasaxado zarali - saqarTvelos sagadasaxado kanonmdeblobis Sesabamisad,dagrovili sagadasaxado zarali SesaZlebelia gamoakldes dasabegr mogebas momdevno xuTi wlisganmavlobaSi.
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
13 administraciuli da sxva saoperacio xarjebi 31 dekemberi, 2012
TanamSromelTa anazRaureba 550,866
reklamis xarji 100,186
ijaris xarji 144,984
sakomunikacio da komunaluri xarjebi 89,524
ofisis aRWurvilobis xarji 70,369
cveTisa da amortizaciis xarji 46,935
iuridiuli xarjebi 45,252
sakancelario xarjebi 6,284
satransporto saSualebebis Senaxvis xarji 5,407
dacvis xarji 4,547
sagadasaxado xarjebi 1,782
sxva xarjebi 7,127
sul 1,073,263
14 savaluto riski
GEL USD EUR GBP RUB sul
22,079 237,589 3,539 1,732 328 265,267
gacemuli sesxebi - 4,204,285 - - - 4,204,285
misaRebi procentebi - 60,388 - - - 60,388
sxva finansuri aqtivebi - 2,154 - - - 2,154
sul: 22,079 4,504,416 3,539 1,732 328 4,532,094
miRebuli sesxebi - 331,340 - - - 331,340
gadasaxdeli procentebi - 1,209 - - - 1,209
sagadasaxado valdebulebebi 1,741 - - - - 1,741
sxva valdebulebebi 57,754 16,935 - - - 74,689
sul: 59,495 349,484 0 0 0 408,979
savaluto pozicia (37,416) 4,154,932 3,539 1,732 328 4,123,115
gverdi 14
ucxour valutaSi denominirebuli aqtivebi da valdebulebebi zrdis sakurso sxvaobis risks. qvemoTmocemulia kompaniis finansuri aqtivebisa da finansuri valdebulebebis cxrili valutebis mixedviT(Sesabamisi ekvivalentebiT larSi). investiciebi arafulad aqtivebSi ar warmoSobs savaluto riskebs.
rogorc zemoT moyvanili cxrilidan Cans, kompania ZiriTadad im savaluto riskis winaSe dgas,romelic warmoiSoba aSS dolarisa da laris gacvliTi kursis cvlilebiT. Tumca, kompaniismenejmenti ar moelis aRniSnuli valutebis gacvliTi kursis mniSvnelovan uaryofiT cvlilebas.
fuladi saxsrebi da maTi ekvivalentebi
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
15 saprocento ganakveTis riski
16 likvidurobis riski
1 wlamde
1-dan
3 wlamde
3-dan
5 wlamde5 welzezemoT sul
265,267 - - - 265,267
gacemuli sesxebi 1,402,636 1,104,674 1,653,901 43,074 4,204,285
misaRebi procentebi 60,388 - - - 60,388
sxva finansuri aqtivebi 2,154 - - - 2,154
sul: 1,730,445 1,104,674 1,653,901 43,074 4,532,094
miRebuli sesxebi 331,340 - - - 331,340
gadasaxdeli procentebi 1,209 - - - 1,209
sagadasaxado valdebulebebi 1,741 - - - 1,741
sxva valdebulebebi 74,689 - - - 74,689
sul: 408,979 0 0 0 408,979
likvidurobis sxvaoba 1,321,466 1,104,674 1,653,901 43,074 4,123,115
17 kapitalis adekvaturoba
gverdi 15
likvidurobis riski SeiZleba gansazRvrul iqnes, rogorc aqtivis mokle droSi fulad qcevisSeuZlebloba, rasac Tan axlavs materialuri danakargebi. es riski pirdapir kavSirSia mimdinareaqtivebisa da valdebulebebis ganaRdebis vadebTan.
qvemoT mocemuli cxrili gviCvenebs 2012 wlis 31 dekembris mdgomareobiT arsebul finansuraqtivebsa da valdebulebebs darCenili sakontraqto vadebis mixedviT, garda im SemTxvevebisa, rocaarsebobs mtkicebuleba imisa rom, romelime aqtivi gaufasurebulia da dafarva moxdeba kontraqtiTgaTvaliswinebuli TariRis Semdeg, ra SemTxvevaSic gaiTvaliswineba savaraudo dafarvis TariRi.
saprocento ganakveTis riski aris riski imisa, rom sabazro saprocento ganakveTSi cvlilebebiuaryofiTad imoqmedebs kompaniis finansur mdgomareobasa da Sedegebze.
yvela gacemuli sesxi aris fiqsirebuli procentiT. kompanias ar gaaCnia mniSvnelovani procentismatarebeli valdebulebebi, xolo rac gaaCnia yvela fiqsirebuli procentiT aris warmodgenili.aqedan gamomdinare, kompaniis menejmenti miiCnevs, rom ar arsebobs mniSvnelovani saprocentoganakveTis riski.
mikrosafinanso organizaciebs saqarTvelos kanonmdeblobiT erovnuli banki usazRvravs kapitalismoTxovnebs. es moTxovnebi dakavSirebulia mxolod kapitalis moculobasTan da ar arisdakavSirebuli kapitalis an aqtivebis struqturasTan. saqarTvelos erovnuli bankis moTxovnis
mixedviT kapitali unda Seadgendes 250,000 lars. 2012 wlis 31 dekembris mdgomareobiT, kompaniis
sawesdebo kapitali Seadgens 5,000,000 lars (4,800,000 Sevsebuli).
fuladi saxsrebi da maTi ekvivalentebi
Sps mikrosafinanso organizacia kontinental siTi krediti
2012 wlis 31 dekembris mdgomareobiT
momzadebuli finansuri angariSgeba
finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)
18 balansis TariRis Semdgomi movlenebi
19 sawarmos uwyvetobis ganxilva
20 dakavSirebuli mxareebi
saqmianobis normalur pirobebSi kompanias tranzaqciebi aqvs urTierTdakavSirebul mxareebTan.
dakavSirebuli mxare xelfasi bonusebi dazRveva sul
menejmenti 275,000 4,375 3,570 282,945
sul 275,000 4,375 3,570 282,945
zemoT asaxuli anazRaureba gacemulia sam direqtorze da sameTvayureo sabWos Tavmjdomareze.
21 mniSvnelovani ganusazRvrelobebi da pirobiTi valdebulebebi
21.1 gadasaxadebi
21.2 sasamarTlo davebi
gverdi 16
saangariSgebo periodis ganmavlobaSi da angariSgebis wardgenis TariRisaTvis kompania ar yofilaCarTuli raime tipis sasamarTlo davaSi.
menejmenti saangariSgebo periodis bolos ganixilavs sawarmos uwyvetobasTan dakavSirebulsakiTxebs, raTa darwmundes, rom finansuri angariSgebis wardgena sawarmos uwyvetobis principissafuZvelze samarTliania. menejmenti miiCnevs da darwmunebulia, rom kompaniis uwyvetfunqcionirebas safrTxe ar emuqreba da arc TviTon aqvT kompaniis likvidaciis an saqmianobismniSvnelovani SezRudvis gegmebi.
urTierTdakavSirebuli mxareebis tranzaqciebis detalebi saangariSgebo periodisaTvis mocemuliaqvemoT:
balansis TariRis Semdgom adgili ar hqonia iseT movlenebs, romlebic gamoiwvevda damatebiTSesworebebs da cvlilebebs mocemul finansur angariSgebaSi.
saqarTvelos sagadasaxado, savaluto da sabaJo kanonmdeblobaSi aris araerTmniSvnelovanidebulebebi, romlebic tovebs maTi sxvadasxvagvarad interpretirebis SesaZleblobas. amave dros,aRniSnuli kanonebi ganicdis xSir cvlilebas. kompaniis menejmentis mier aRqmuli kanonmdeblobismoTxovnebis interpretacia, romelic gamoiyeneba kompaniis saqmianobaSi, SesaZloa eWvqveS dadges anarasworad iqnes miCneuli regionaluri da centraluri maregulirebeli organoebis mier. dasaSvebia,rom sagadasaxado organoebma ufro xistad daicvan kanonmdeblobis moTxovnis sakuTariinterpretacia. Sedegad, SesaZlebelia kompanias daekisros damatebiTi gadasaxadebi, jarimebi dasauravebi.