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Sps sadazRvevo kompania alfa
finansuri angariSgeba
2009 wlis 31 dekembris mdgomareobiT
da
damoukidebeli auditorebis daskvna
Sinaarsi
menejmentis pasuxismgeblobis gansazRvra ............................................................................. 4
damoukidebeli auditorebis daskvna ............................................................................................. 5
sabalanso uwyisi ................................................................................................................................................. 7
sruli Semosavlebis angariSgeba ...................................................................................................... 8
fuladi saxsrebis moZraobis uwyisi ............................................................................................ 9
kapitalSi cvlilebebis uwyisi ......................................................................................................... 10
SeniSvna 1 zogadi informacia ..................................................................................................... 11
SeniSvna 2 mniSvnelovani saaRricxvo politika ..................................................... 11
2.1 wardgenis safuZvlebi .......................................................................................................................... 11
2.2 saoperacio da saangariSgebo valuta ............................................................................................ 11
2.3 saaRricxvo Sefasebebi da daSvebebi ............................................................................................... 11
2.4 ucxour valutaSi ganxorcielebuli tranzaqciebi da balansebi ................................... 11
2.5 sadazRvevo kontraqtebi ...................................................................................................................... 12
2.6 gadazRveva .................................................................................................................................................. 12
2.7 finansuri aqtivebi .................................................................................................................................. 12
2.8 finansuri valdebulebebi .................................................................................................................... 13
2.9 misaRebi sadazRvevo premia ................................................................................................................. 13
2.10 ZiriTadi saSualebebi ........................................................................................................................... 13
2.11 aramaterialuri aqtivebi ..................................................................................................................... 14
2.12 gadavadebuli akviziciuri xarjebi ............................................................................................ 14
2.13 gaufasureba ............................................................................................................................................... 14
2.14 savaWro da sxva valdebulebebi .................................................................................................. 14
2.15 sadazRvevo rezervebi ....................................................................................................................... 15
2.16 mogebis gadasaxadi .................................................................................................................................. 15
2.17 Semosavlebis aRiareba ........................................................................................................................... 16
2.18 sainvesticio Semosavlebi ............................................................................................................... 16
2.19 TanamSromlebis sargebeli ............................................................................................................. 16
SeniSvna 3 kritikuli saaRricxvo Sefasebebi ........................................................ 16
3.1 valdebulebebi sadazRvevo kontraqtebis mixedviT, garda sicocxlis dazRvevisa 16
3.2 saeWvo valebis rezervi ....................................................................................................................... 16
SeniSvna 4 . fuli da fulis eqvivalentebi .................................................................. 17
SeniSvna 5 depozitebi ........................................................................................................................... 17
SeniSvna 6. ZiriTadi saSualebebi ............................................................................................ 17
SeniSvna 7. aramaterialuri aqtivebi .................................................................................. 18
SeniSvna 8 gamoumuSavebeli premiis rezervi ............................................................. 18
SeniSvna 9 arasadazRvevo moklevadiani valdebulebebi .............................. 18
SeniSvna 10 gadavadebuli mogebis gadasaxadi ............................................................ 18
SeniSvna 11. kapitali ................................................................................................................................. 19
SeniSvna 12 Semosavali sadazRvevo premiebidan ....................................................... 19
SeniSvna 13 gadaxdili zaralebi ................................................................................................ 20
SeniSvna 14 saerTo da administraciuli xarjebi ................................................. 20
SeniSvna 15. mniSvnelovani ganusazRvrelobebi, valdebulebebi, da
saoperacio riskebi ..................................................................................................................................... 20
15.1 sagadasaxado garemo ............................................................................................................................... 20
15.2 sasamarTlo saqmeebis warmoeba ......................................................................................................... 20
15.3 kompaniis saoperacio garemo.............................................................................................................. 20
15.4 finansuri riskebi ................................................................................................................................... 21
15.5 sadazRvevo kontraqtebidan warmoSobili riskebis marTva ................................................ 23
SeniSvna 16. direqtorTa anazRaureba ................................................................................... 23
SeniSvna 17 sawarmos uwyvetobis ganxilva..................................................................... 24
SeniSvna 18. dakavSirebuli mxareebi ........................................................................................ 24
SeniSvna 19. balansis TariRis Semdgomi movlenebi ................................................ 24
menejmentis pasuxismgeblobis gansazRvra
TandarTul finansur angariSgebaze, romelic warmodgenilia 7-dan 24-e gverdis CaTvliT,
pasuxismgebelia sadazRvevo kompania “alfas" xelZRvaneloba.
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.
2009 wlis 31 dekembers dasrulebuli wlebis finansuri angariSgeba damtkicebulia kompaniis
xelmZRvanelobis mier da xelmowerilia:
____________ eduard cxovrebaZe
generaluri direqtori
Sps sadazRvevo kompania alfa
____________ nato saxvaZe
finansuri menejeri
Sps sadazRvevo kompania alfa
TariRi:
Address: 6, Marjanishvili str., 0102, Tbilisi, Georgia
Tel: +995 32 24 30 30 | 24 30 31
Fax: +995 32 93 57 94 | E-Mail: [email protected] | URL: wwwpkfgeorgia.com
PKF Georgia is a member of PKF International Limited, an association of legally independent member firms which does not accept any responsibility or liability for the actions or
inactions on the part of any individual member firm or firms. Individual member firms do not accept responsibility or liability for actions or inactions on the part of any other
individual member firm or firms
PKF Georgia Ltd
Audit, Tax & Business Advisory Services
damoukidebeli auditorebis daskvna Sps sadazRvevo kompania „alfas“ damfuZneblebs
finansuri angariSgebis identifikacia
1. Cven CavatareT Sps sadazRvevo kompania „alfas“ (SemdgomSi kompania) TandarTuli
finansuri angariSgebis auditi, romelic moicavs balanss 2009 wlis 31 dekembris
mdgomareobiT, agreTve mTliani Semosavlebis angariSgebas, kapitalSi cvlilebebisa da
fuladi saxsrebis moZraobis uwyisebs aRniSnuli TariRiT dasrulebuli wlisTvis,
agreTve mniSvnelovan saaRricxvo politikebsa da axsna-ganmartebiT SeniSvnebs.
menejmentis pasuxismgebloba finansur angariSgebaze:
2. warmodgenili finansuri angariSgebis finansuri angariSgebis saerTaSoriso standartebis
(fass) Sesabamisad momzadebasa da utyuarad da samarTlianad wardgenaze pasuxismgebelia
kompaniis menejmenti. es pasuxismgebloba moicavs: Sida kontrolis iseTi sistemis
SemuSavebas, danergvas da SenarCunebas, romelic uzrunvelyofs iseTi finansuri
angariSgebis momzadebas da wardgenas, romelic ar Seicavs SecdomebiT Tu TaRliTobiT
gamowveul arsebiT uzustobebs; Sesabamisi saaRricxvo politikebis SerCevas, maT
mizanmimarTulad gamoyenebas da situaciisaTvis Sesabamisi saaRricxvo Sefasebebis
gakeTebas.
auditoris pasuxismgebloba
3. Cveni pasuxismgeblobaa Cvens mier Catarebuli auditis safuZvelze gamovTqvaT mosazreba
warmodgenili finansuri angariSgebis Sesaxeb. garda me-4 abzacSi aRniSnuli sakiTxebisa,
auditi CavatareT auditis saerTaSoriso standartebis Sesabamisad. aRniSnuli
standartebi Cvengan moiTxovs eTikur moTxovnebTan Sesabamisobas da auditis imgvarad
dagegmvasa da Catarebas, rom miviRoT dasabuTebuli garantia imisa, Seicavs Tu ara
warmodgenili finansuri angariSgeba arsebiT uzustobebs. auditi moicavs procedurebs
auditoruli mtkicebulebebis mosapoveblad finansur angariSgebaSi asaxul Tanxebsa da
axsna-ganmartebiT SeniSvnebze. konkretuli procedurebi damokidebulia auditoris
gansjaze, rac moicavs finansur angariSgebaSi TaRliTobiTa Tu SecdomebiT gamowveuli
arsebiTi uzustobebis arsebobis riskis Sefasebas. riskis aseTi Sefasebisas, auditori
ganixilavs im Sida kontrolis meqanizmebs, romelic mniSvnelovani da Sesaferisia
kompaniis mier finansuri angariSgebis momzadebisa da wardgenisaTvis, raTa dagegmos
arsebuli pirobebisaTvis Sesaferisi auditoruli procedurebi, magram ara im mizniT,
rom gamoxatos sakuTari mosazreba kompaniis Sida kontrolis efeqturobis Sesaxeb.
auditi agreTve moicavs gamoyenebuli saaRricxvo politikis Sesaferisobis Sefasebasa da
menejmentis mier gakeTebuli saaRricxvo Sefasebebis dasabuTebulobis, aseve mTlianobaSi
finansuri angariSgebis wardgenis Sefasebas. gvjera, rom Cvens mier mopovebuli
auditoruli mtkicebulebebi sakmarisi da Sesaferisi safuZvelia Cveni auditisaTvis.
(gagrZeleba Semdeg gverdze)
damoukidebeli auditorebis daskvna (gagrZeleba)
daskvnis modificireba
4. kompaniis Canawerebis xasiaTis gamo Cveni ver SevZeliT mogvepovebina sakmarisi da
Sesaferisi auditoruli mtkicebulebebi imis Sesaxeb Seicavs Tu ara kompaniis
gacxadebuli, magram dauregulirebeli zaralebis rezervis Tanxa arsebiT uzustobebs.
mosazreba
5. Cveni azriT, garda im koreqtirebebis efeqtisa, rac SesaZloa aucilebeli gamxdariyo,
rom davrwmunebuliyaviT me-4 abzacSi asaxul sakiTxSi, kompaniis finansuri angariSgeba
yvela arsebiTi sakiTxis gaTvaliswinebiT utyuarad da samarTlianad asaxavs kompaniis
finansur mdgomareobas 2009 wlis 31 dekembrisaTvis, misi saqmianobis Sedegebsa da
fuladi saxsrebis moZraobas wlisaTvis romelic dasrulda aRniSnuli TariRiT da
Seesabameba finansuri angariSgebis saerTaSoriso standartebs.
gansakuTrebuli abzaci
6. gvinda finansuri angariSgebis mkiTxvelis yuradReba gavamaxviloT im faqtze, rom,
rogorc es finansuri angariSgebis SeniSvna # 18-Si Cans, kompaniis Semosavlebisa da
debitoruli angariSebis mniSvnelovani wili warmoqmnilia kompaniis dakavSirebul
mxareebTan ganxorcielebuli operaciebidan.
TariRi:
Sps sadazRvevo kompania “alfa”
sabalanso uwyisi
2009 wlis 31 dekembrs dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
eduard cxovrebaZe
nato saxvaZe
generaluri direqtori
finansuri menejeri
Sps sadazRvevo kompania alfa
TariRi:
11 - 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils
7
SeniSvna
31 dekemberi,
2009 weli
31 dekemberi,
2008 weli
.
aqtivebi
.
fuli salaroSi da bankis mimdinare angariSebze 4 55,236 -
depozitebi 5 1,862,979 -
misaRebi sadazRvevo premiebi
944,123 -
moTxovnebi damfuZneblebis mimarT da gadaxdili
avansebi
77,566 -
ZiriTadi saSualebebi, wminda 6 502,977 -
aramaterialuri aqtivebi, wminda 7 9,358 -
gadavadebuli akviziciuri xarjebi
96,834 -
.
sul aqtivebi
3,549,074 -
. valdebulebebi da kapitali
.
sadazRvevo valdebulebebi da
rezervebi
gamoumuSavebeli premiis rezervi 8 973,703 -
gacxadebuli, magram dauregulirebeli zaralebis
rezervi
81,435 -
momxdari, magram ganucxadebeli zaralebis rezervi
78,510 -
.
sul sadazRvevo valdebulebebi
1,133,648 -
.
sxva valdebulebebi
gadasxdeli xelfasebi da sxva valdebulebebi 9 21,271 -
gadavadebuli sagadasaxado valdebuleba 10 5,827
gadasaxdeli mogebis gadasaxadi
31,073
.
sul sxva valdebulebebi
58,171 -
.
sul valdebulebebi da sadazRvevo
rezervebi
1,191,819 -
.
kapitali
.
sawesdebo kapitali 11 2,187,000 -
dagrovili mogeba
170,255 -
sul kapitali
2,357,255 -
.
sul valdebulebebi da kapitali
3,549,074 -
Sps sadazRvevo kompania “alfa”
sruli Semosavlebis angariSgeba
2009 wlis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
eduard cxovrebaZe
nato saxvaZe
generaluri direqtori
finansuri menejeri
Sps sadazRvevo kompania alfa
TariRi:
11 - 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils
8
SeniSvna 2009 weli 2008 weli
.
moziduli sadazRvevo premia 12 1,570,194 -
gamoumuSavebeli premiis rezervis cvlileba
(973,703) -
gamomuSavebuli premia
596,491 -
.
anazRaurebuli zaralebi 13 (193,724) -
zaralebis rezervis cvlileba
(159,945) -
sul sadazRvevo zaralebi
(353,669) -
.
akviziciuri xarjebi, grosi
(96,834) -
cvlileba gadavadebul akviziciur xarjSi
96,834 -
sul akviziciuri xarjebi
- -
.
mogeba sadazRvevo operaciebidan
242,822 -
.
sainvesticio Semosavlebi
100,474 -
sul sxva Semosavlebi
100,474 -
.
Sromis anazRaureba da premiebi
(111,846) -
cveTa da amortizacia
(1,382) -
sxva saerTo da administraciuli xarjebi 14 (22,913) -
sul administraciuli da sxva xarjebi
(136,140) -
.
mogeba gadasaxadebamde
207,156 -
.
mogebis gadasaxadi 10 (36,900) -
.
wminda mogeba
170,255 -
.
periodis sxva sruli Semosavlebi
- -
.
periodis sruli Semosavali
170,255 -
Sps sadazRvevo kompania “alfa”
fuladi saxsrebis moZraobis uwyisi
2009 wlis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
9
2009 weli 2008 weli
fuladi saxsrebis moZraoba saoperacio saqmianobidan
miRebuli sadazRvevo premia 626,116 -
gadaxdili zaralebi (193,724) -
gadaxdili akviziciuri xarjebi (93,448) -
gadaxdili xelfasebi da sxva ganacemebi (83,746) -
momwodeblebze gadaxdili avansebi (5,539)
produqciis momwodeblebze da momsaxurebis gamwevTaTvis
gadaxdili fuli (18,779) -
gadaxdili gadasaxadebi (47,696) -
miRebuli procenti 100,474 -
gadaxdili sxva saoperacio xarjebi (850) -
wminda fuladi saxsrebi saoperacio saqmianobidan mogebis
gadasaxadis gadaxdamde 282,808 -
gadaxdili mogebis gadasaxadi - -
wminda fuladi saxsrebi saoperacio saqmianobidan 282,808 -
fuladi saxsrebis moZraoba sainvesticio saqmianobidan
sawesdebo kapitalis Sevseba 2,127,000 -
ZiriTadi saSualebebis SeZena (504,361) -
aramaterialuri aqtivebis SeZena (9,416) -
wminda fuladi saxsrebi sainvesticio saqmianobidan 1,613,222 -
wminda cvlileba fulad saxsrebSi da maT ekvivalentebSi 1,896,029 -
fuladi saxsrebi da maT ekvivalentebi periodis dasawyisSi - -
kursTaSori sxvaobidan mogeba/(zarali) fulsa da fulad
ekvivalentebze 22,186 -
fuladi saxsrebi da maT ekvivalentebi periodis bolos 1,918,215 -
Sps sadazRvevo kompania “alfa”
kapitalSi cvlilebebis uwyisi
2009 wlis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
10
sawesdebo
kapitali
dagrovili
mogeba/
(zarali)
sul
mflobelTa
kapitali
.
naSTi 2008 wlis 31 dekembrisaTvis 2,187,000 - 2,187,000
.
periodis Sedegi - 170,255 170,255
.
naSTi 2009 wlis 31 dekembrisaTvis 2,187,000 170,255 2,357,255
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 - 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 11
SeniSvna 1. zogadi informacia
SezRuduli pasuxismgeblobis sazogadoeba sadazRvevo kompania „alfa“ daarsda 2009 wels TbilisSi.
kompaniis 100%-iani wilis mflobelia Sps „aversi farma“. kompaniis iuridiuli da faqtiuri
misamarTi aris Tbilisi, bagrationis q. #6 a. kopaniaSi 2009 wlis bolosTvis muSaobda 36 adamiani.
kompaniam saqmianoba daiwyo 2009 wlis agvistodan, amitom finansur angariSgebaSi Sesadarisi
monacemebi yvelgan nulis tolia.
SeniSvna 2. mniSvnelovani saaRricxvo politika
2.1. wardgenis safuZvlebi
TandarTuli finansuri angariSgeba, momzadebulia finansuri angariSgebis saerTaSoriso standartebisa
(fass) da finansuri angariSgebis saerTaSoriso standartebis sabWos interpretaciebis Sesabamisad.
kompania sabuRaltro Canawerebs awarmoebs saqarTvelos sabuRaltro da sagadasaxado kanonmdeblobis
Sesabamisad finansuri angariSgeba momzadebulia amgvari Canawerebidan da Sesworebulia
saWiroebisamebr finansuri angariSgebis saerTaSoriso standartebTan Sesabamisobis miRwevisaTvis.
kompaniis finansuri wlis dasasruli aris 31 dekemberi.
2.2. saoperacio da saangariSgebo valuta
finansur angariSgebaSi moyvanili Tanxebi mocemulia qarTul larebSi, romelic kompaniis saoperacio
da saangariSgebo valutas warmoadgens.
2.3. saaRricxvo Sefasebebi da daSvebebi
fass-ebis Sesabamisi finansuri angariSgebis momzadeba kompaniis menejmentisagan moiTxovs saaRricxvo
Sefasebebisa da daSvebebis gakeTebas, rac gavlenas axdens finansur angariSgebaSi wardgenil aqtivebsa
da valdebulebebze da damatebiT SeniSvnebSi gaxsnili pirobiTi aqtivebisa da valdebulebebis
Tanxebze, agreTve periodis Semosavlebisa da xarjebis Tanxebze.
sferoebi, sadac yvelaze metad moiTxoveba saaRricxvo Sefasebebis gamoyeneba, moicavs ZiriTadi
saSualebebis sasargeblo momsaxurebis vadebis gansazRvras, saeWvo valebis rezervebis Sefasebas da
gadavadebuli sagadasaxado aqtivebis an valdebulebis Sefasebas. gamoyenebuli Sefasebebi efuZneba
menejmentis codnas da Sexedulebebs mimdinare mdgomareobaze da movlenebze, Tumca faqtiuri Sedegebi
SesaZloa gansxvavdebodes menejmentis Sefasebebisagan.
2.4. ucxour valutaSi ganxorcielebuli tranzaqciebi da balansebi
ucxour valutaSi ganxorcielebuli operaciebi gadayvanilia adgilobriv valutaSi tranzqciebis
momentisaTvis arsebuli kursiT. msgavs tranzqciebze gacvliTi kursebis sxvaobis Sedegad miRebuli
mogeba da zarali da wlis bolos ucxour valutaSi denominirebuli monetaruli aqtivebis da
valdebulebebis gadafasebis Sedegad miRebuli mogeba/zarali aisaxeba mogeba-zaralis angariSgebaSi.
saangariSgebo periodis bolosaTvis ZiriTadi valutebis kursebi saangariSgebo valutasTan iyo
Semdegi:
1 aSS dolari = 1.6858 lari
1 evro = 2.4195 lari
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 12
SeniSvna 2. mniSvnelovani saaRricxvo politika (gagrZeleba)
2.5. sadazRvevo kontraqtebi
sadazRvevo kontraqtebi aris iseTi kontraqtebi, romelTa mixedviT kompania (mzRveveli) iRebs
mniSvnelovan sadazRvevo risks sxva mxarisagan (dazRveulisagan) imiT, rom Tanxmdeba misces
anazRaureba dazRveuls, Tuki moxdeba garkveuli movlena (sadazRvevo SemTxveva), romlis winaswar
ganWvreta SeuZlebelia da romelic uaryofiTad imoqmedebs polisis mflobelze.
rodesac kontraqti klasificirdeba sadazRvevo kontraqtad, igi aseTi klasifikaciiT rCeba misi
vadis amowurvamde, im SemTxvevaSic ki, Tuki am periodSi sadazRvevo riski mniSvnelovnad mcirdeba.
2.6. gadazRveva
saangariSgebo periodis ganmavlobaSi kompanias ar qonia urTierToba gadamzRvev kompaniebTan.
2.7. finansuri aqtivebi
kompania finansuri aqtivebis klasificirebas Semdegi kategoriebis saxiT axdens: (1) finansuri aqtivi,
romlis realuri Rirebulebis koreqtireba xdeba mogebis an zaralis angariSze; (2) sesxebi da
misaRebi Tanxebi; (3) vadiani investiciebi. klasifikacia damokidebulia finansuri aqtivebis SeZenis
miznebze menejmenti gansazRvravs finansuri aqtivebis klasifikacias maTi pirveladi aRiarebis
momentSi.
finansuri aqtivebi, romlis realuri Rirebulebis koreqtireba xdeba mogebis an zaralis angariSze finansuri aqtivebi, romlis realuri Rirebulebis koreqtireba xdeba mogebis an zaralis angariSze
aris finansuri aqtivebi, romlebic gankuTvnilia savaWrod. finansuri aqtivi klasificirdeba am
kategoriaSi, Tu misi SeZena moxda mokle vadebSi misi Semdgomi realizaciis mizniT. am kategoriis
aqtivebi klasificirebulia, rogorc mimdinare aqtivebi.
sesxebi da misaRebi saxsrebi sesxebi da misaRebi saxsrebi (debitoruli davalianebebi) warmoadgens
arawarmoebul finansur aqtivebs, fiqsirebuli an gansazRvradi gadaxdebiT, romlebic ar aris
kotirebuli aqtiur bazarze isini ganixileba, rogorc mimdinare aqtivebi, garda im SemTxvevisa, roca
Tanxis miRebis vada aRemateba 12 Tves balansis Sedgenis TariRidan amgvari aqtivebi klasificirdeba,
rogorc grZelvadiani aqtivebi sesxebi da debitoruli davalianebebi klasificirdeba, rogorc
savaWro da sxva saxis moTxovnebi balansSi.
vadiani investiciebi vadiani investiciebi moicavs arawarmoebul finansur aqtivebs, fiqsirebuli an
gansazRvruli sagadaxdo vadiT, romlebzec kompanias gaaCnia saSualebac da survilic, rom
SeinarCunos investiciebi daTqmul vadamde menejmenti axorcielebs Sefasebas, Tu ramdenad
SesaZlebelia aqtivis am kategoriaSi klasificireba, kerZod ki ramdenad arsebobs aqtivis saTanado
vadiT SenarCunebis SesaZlebloba Tu kompania ver moaxerxebs amgvari investiciebis Senaxvas saTanado
vadiT garda specifiuri (gamonaklisi) situaciebisa, magaliTad, rogoricaa mcire nawilis
realizacia, romelic TiTqmis miuaxlovda vadas, gaCndeba aucilebloba maTi reklasificirebis,
rogorc gasayidad xelmisawvdomi aqtivebisa aqedan gamomdinare, unda moxdes investiciebis Sefaseba
realur fasebad da ara amortizirebul Rirebulebad vadiani investiciebi ganixileba
amortizirebuli RirebulebiT efeqturi procentis meTodis gamoyenebiT, gaufasurebis zaralis
gamoklebiT
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 13
SeniSvna 2. mniSvnelovani saaRricxvo politika (gagrZeleba)
2.8. finansuri valdebulebebi
kompania axdens sakuTari finansuri valdebulebebis klasificirebas ori kategoriidan romelimeSi,
Sesabamisi aqtivis mixedviT. kompaniis saaRricxvo politika yoveli kategoriisaTvis Semdegnairia:
finansuri valdebulebebi, romlis realuri Rirebulebis koreqtireba xdeba mogebis an zaralis angariSze: am kategoriis valdebulebebi balansSi asaxulia realuri RirebulebiT, xolo maTi
realuri Rirebulebis cvlilebebi aisaxeba mogeba-zaralis angariSgebaSi
sxva finansuri valdebulebebi: sxva finansuri valdebulebebi moicavs Semdegs: savaWro valdebulebebi
da sxva moklevadiani finansuri valdebulebebi, romlebic aRiarebulia amortizirebuli RirebulebiT
sabanko sesxi Tavdapirvelad aRiardeba Rirebulebas gamoklebuli am finansuri instrumentis
gacemasTan dakavSirebuli tranzaqciebis xarji. aseTi sasesxo ganakveTis Semcveli valdebulebebi
SemdgomSi izomeba amortizirebuli RirebulebiT efeqturi ganakveTis meTodis gamoyenebiT, romelic
uzrunvelyofs, rom nebismieri gaweuli saprocento xarji sesxis dafarvis periodis ganmavlobaSi
warmoadgens mudmiv ganakveTs balansSi asaxuli valdebulebis Tanxidan. saprocento xarjebi am
konteqstiT moicavs pirvelad tranzaqciis xarjs da savaldebulo premias sesxis dafarvisas, iseve
rogorc nebismier ganakveTs an kupons sesxis saboloo dafarvamde
2.9. misaRebi sadazRvevo premia
misaRebi sadazRvevo premiis aRiareba xdeba mTliani TanxiT polisis gamoweris momentSi. kompania
qmnis saeWvo valebis rezervs misaRebi sadazRvevo premiis im TanxebisaTvis romelTa amoReba balansis
Sedgenis TariRisaTvis saeWvo Cans. iseTi misaRebi sadazRvevo premiis Tanxebi ki, romelTa amoReba
SeuZlebelad aris miCneuli, Camoiwereba uimedo valebSi. uimedod aRiarebuli valis Semdgom
periodSi dabrunebis SemTxvevaSi Sesabamisi Tanxa aRiardeba mogeba-zaralSi, rogorc uimedo valebis
aRdgenidan miRebuli Semosavali.
2.10. ZiriTadi saSualebebi
ZiriTadi saSualebebi mocemulia istoriuli RirebulebiT minus cveTa. istoriuli Rirebuleba
moicavs aqtivis SeZenasTan pirdapir dakavSirebul danaxarjebs.
Semdgomi danaxarjebi emateba aqtivis sabalanso Rirebulebas an aRiardeba calke aqtivad mxolod im
SemTxvevaSi, Tu mosalodnelia, rom momavalSi am aqtivis meSveobiT kompania miiRebs ekonomikur
sargebels da am aqtivis Rirebulebis sarwmuno (realuri) Sefaseba SesaZlebelia aqtivebis mimdinare
remontis (SekeTebisa) da Senaxvis danaxarjebi aisaxeba mogeba/zaralis angariSgebaSi maTi gawevis
periodebis mixedviT.
ZiriTadi saSualebebis cveTa gamoiTvleba wrfivi meTodiT.
cveTis saprocento ganakveTebi aqtivebis jgufebis mixedviT aris Semdegi:
aqtivebis jgufi
wliuri cveTis
ganakveTi
aveji da inventari 20%
kompiuteruli teqnika 20%
satransporto saSualebebi 20%
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 14
SeniSvna 2. mniSvnelovani saaRricxvo politika (gagrZeleba)
2.10 ZiriTadi saSualebebi (gagrZeleba)
rodesac aqtivis sabalanso Rirebuleba metia mis realur Rirebulebaze, is dauyonebliv Camoiwereba
mis realur Rirebulebamde. ZiriTadi saSualebebis gasvlidan miRebuli mogeba an zarali
ganisazRvreba gasvlis Sedegad miRebuli Semosavlis (Tu gaiyida) sabalanso RirebulebasTan
SedarebiT da CairTveba saopercio mogebaSi
kompaniis xelmZRvanelobas sjera rom ZiriTadi saSualebebis sabalanso Rirebuleba miaxloebulia maT
realur RirebulebasTan
2.11. aramaterialuri aqtivebi
Tavdapirveli aRiarebis Semdeg aramaterialuri aqtivebi fasdeba TviTRirebulebas minus
akumulirebuli cveTa da akumulirebuli gaufasurebis zarali. aramaterialur aqtivebis
amortizireba xdeba wrfivi meTodiT da ericxebaT wliuri 20% cveTa.
2.12. gadavadebuli akviziciuri xarjebi
akviziciur xarjebad kompania ganixilavs sadazRvevo agentebisaTvis winaswar gadaxdil sakomisio
xarjebs. SemdgomSi, gadavadebuli akviziciuri xarjebis mogeba-zaralis angariSgebaSi xarjad aRiareba
xdeba im polisebis premiis gamomuSavebis proporciulad, romelTa mozidvisaTvisac iqna gaweuli
akviziciuri xarjebi.
2.13. gaufasureba
aqtivebs, romelTac aqvT ganusazRvreli sasargeblo momsaxurebis vada, ar ericxeba amortizacia da
yovelwliurad xdeba maTi Rirebulebis ganxilva SesaZlo gaufasurebis zaralis dasadgenad. cveTadi
aqtivebis SesaZlo gaufasurebis ganxilva xdeba iseT SemTxvevaSi, Tuki arsebobs raime maCvenebli
imisa, rom aqtivis sabalanso Rirebuleba SesaZloa aRematebodes mis aRdgeniT Rirebulebas.
gaufasurebis zarali aRiardeba im TanxiT, ra TanxiTac aqtivis sabalanso Rirebuleba aRemateba mis
aRdgeniT Rirebulebas.
aRdgeniTi Rirebuleba aris gamoyenebis Rirebulebasa da wminda sarealizacio Rirebulebas Soris
udidesi Tu aqtivis an fuladi nakadebis warmomqmneli erTeulis aRdgeniTi Rirebuleba savaraudod
mis sabalanso Rirebulebaze naklebia, maSin aqtivis an fuladi nakadebis warmomqmneli erTeulis
sabalanso Rirebuleba Camoiwereba aRdgeniT Rirebulebamde gaufasurebis zarali aRiardeba xarjad
dauyovnebliv, garda im SemTxvevisa, Tu aqtivi gadafasebuli RirebulebiT iyo asaxuli, ra
SemTxvevaSic gaufasureba ganixileba, rogorc gadafasebis rezervis Semcireba
rodesac gaufasurebis zarali momavalSi aRdgeba, maSin aqtivis an fuladi nakadebis warmomqmneli
erTeulis sabalanso Rirebuleba gaizrdeba aRdgeniTi Rirebulebis axal savaraudo mniSvnelobamde,
magram ise, rom gazrdili sabalanso Rirebuleba ar aRematebodes im sabalanso Rirebulebas, romelic
aqtivs eqneboda, rom ar yofiliyo wina wlebSi misi Rirebuleba Semcirebuli gaufasurebis Sedegad
gaufasurebis zaralis aRdgena dauyovnebliv aRiardeba mogeba/zaralSi, garda im SemTxvevisa, Tu
aqtivi gadafasebuli RirebulebiT iyo asaxuli, ra SemTxvevaSic gaufasureba ganixileba, rogorc
gadafasebis gazrda
2.14. savaWro da sxva valdebulebebi
savaWro da sxva valdebulebebi asaxulia maTi TviTRirebulebiT.
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 15
SeniSvna 2. mniSvnelovani saaRricxvo politika (gagrZeleba)
2.15. sadazRvevo rezervebi
kompanias moqmedi kanonmdeblobiT moeTxoveba sadazRvevo rezervebis Seqmna. kompania fianansur
angariSgebaSi aRiarebs Semdegi saxis sadazRvevo rezervebs: (a) gamoumuSavebeli premiis rezervi, (b)
gacxadebuli, magram dauregulirebeli zaralebis rezervi da (g) momxdari, magram ganucxadebeli
zaralebis rezervi
(a) gamoumuSavelebi premiis rezervi saangariSgebo periodis bolos daiTvleba im sadazRvevo
polisebisaTvis, romelTa mixedviT sadazRvevo periodi scildeba saaangariSgebo periods.
gamoumuSavebeli premiis rezervi daiTvleba polisis saangariSgebo periodSi moxvedrili da
saangariSgebo periods gareT darCenili vadebis proporciulad da wardgenilia balansis
valdebulebebis nawilSi. ucxour valutaSi gamowerili polisebisaTvis gamoumuSavebeli premiis
rezervi iangaiSeba polisis gamoweris dRes arsebuli savaluto kursi mixedviT;
(b) gacxadebuli, magram dauregulirebeli zaralebis rezervi iqmneba im zaralebisaTvis, romelTa
mixedviT dazRveulTa sarCelebi kompaniaSi ukve wardgenilia, Tumca saanagariSgebo periodis
bolosaTvis warmodgenili sarCelebis srul an nawilobriv dakmayofilebaze, an dakmayofilebaze
mTlianad uaris Tqmaze, gadawyvetileba jer ar aris miRebuli. aseve sarCelelebze, romelTa
dakmayofilebaze gadawyvetileba miRebulia, magram ar aris dazustebuli asanazRaurebeli Tanxis
odenoba an kompaniaSi ar aris warmodgenili dazustebuli moTxovna Tanxis anazRaurebaze.
rezervis Tanxa ganisazRvreba miRebuli dauregulirebeli sarCelebis mixedviT;
(g) momxdari, magram ganucxadebeli zaralebis rezervi iqmneba im SesaZlo zaralebisaTvis, romelTa
Sesaxeb dazRveulTa sarCelebi saangariSgebo TariRisaTvis SesaZloa jer ar iyos warmodgenili.
aRniSnuli rezervis Tanxa kompaniis politikis mixedviT ganisazRvreba arsebuli kanonmdeblobis
moTxovnebis Sesabamisad da ganisazRvreba neto moziduli sadazRvevo premiis (mTlian mozidul
premias gamoklebuli gadamzRvevlis wili premia) 5%-is odenobiT.
2.16. mogebis gadasaxadi
saqarTvelos kanonmdeblobis mixedviT mogebis gadasaxadi angariSgebaSi wardgenili wlebisaTvis
Seadgens 15%-s. mogebis gadasaxadis gamoTvla xdeba moqmedi kanonmdeblobis moTxovnebis mixedviT
Sesabamisi periodis finansuri angariSgebis monacemebze dayrdnobiT.
gadavadebuli mogebis gadasaxadi warmodgenil finansur angariSgebaSi mTlianad aris aRiarebuli
sabalanso valdebulebis meTodis gamoyenebiT, aqtivebis sagadasaxado dasabegr bazasa da finansur
angariSgebaSi naCveneb maT sabalanso Rirebulebas Soris yvela droebiT gansxvavebebze gadavadebuli
mogebis gadasaxadis gansazRvra xdeba saqarTvelos sagadasaxado kanonmdeblobis mier balansis
TariRisaTvis dadgenili ganakveTebiT da im ganakveTis gaTvaliswinebiT, romelic ivaraudeba, rom
dadgenili iqneba maSin, rodesac moxdeba gadavadebuli mogebis gadasaxadis Sesabamisi aqtivis
realizeba an valdebulebis dafarva. gadavadebuli mogebis gadasaxadis aRiareba xdeba im farglebSi,
ra farglebSic mosalodnelia, rom kompanias momavalSi eqneba dasabegri mogeba, romlis sapirispirod
SesaZlebeli iqneba droebiTi sxvaobebis gamoyeneba. saqarTvelos kanonmdeblobis mixedviT
sagadasaxado zaralebi gadavaddeba 5 wlis vadiT.
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 16
SeniSvna 2. mniSvnelovani saaRricxvo politika (gagrZeleba)
2.17. Semosavlebis aRiareba
Semosavlebi aRiardeba rodesac:
SesaZlebelia Semosavlis Tanxis saimedo Sefaseba;
mosalodnelia, rom kompania ganxorcielebuli operaciis Sedegad miiRebs ekonomikur sargebels;
balansis TariRisTvis SesaZlebelia tranzaqciis dasrulebis xarisxsis saimedo Sefaseba;
operaciis ganxocilebisaTvis gaweuli xarjebisa da misi dasrulebisaTvis momavalSi saWiro
xarjebis sakmarisad saimedod Sefaseba SesaZlebelia.
Semosavlebi sadazRvevo polisebidan mogeba-zaralis angariSgebaSi aRiardeba polisis gamowerisTanave.
2.18. sainvesticio Semosavlebi
sainvesticio Semosavlebi Sedgeba sabanko angariSebze ganTavsebul fulad saxsrebze daricxuli
saprocento sargeblisagan. sainvesticio Semosavlebi aRiardeba procentebis gamomuSavebis momentSi.
2.19. TanamSromlebis sargebeli
Sewyvetis sargebeli: Sewyvetis sargeblis gadaxda xdeba maSin, rodesac xdeba TanamSromlis
ganTavisufleba normalur TariRamde an rodesac daqiravebuli nebayoflobiT midis samsaxuridan am
sargeblis sanacvlod kompania aRiarebs Sewyvetis sargebels maSin, rodesac xdeba arsebuli
TanamSromlis ganTavisufleba formaluri gegmis mixedviT an xdeba SeTavazeba, raTa moxdes
nebayoflobiTi gadawyvetilebis waxaliseba.
SeniSvna 3. kritikuli saaRricxvo Sefasebebi
saaRricxvo Sefasebebebi keTdeba istoriul gamocdilebaze dayrdnobiT da sxva faqtorebis
gaTvaliswinebiT, maT Soris momaval movlenebTan dakavSirebiT menejmentis im molodinebis
gaTvaliswinebiT, romelic dasabuTebuli Cans arsebul pirobebSi
3.1 valdebulebebi sadazRvevo kontraqtebis mixedviT, garda sicocxlis dazRvevisa
sadazRvevo kontraqtebisaTvis, garda sicocxlis dazRvevis kontraqtebisa, kompaniis menejments uwevs
Sefasebebis gakeTeba rac dakavSirebulia miRebuli magram jer dauregulirebeli sarCelebis
mosalodnel RirebulebasTan da agreTve momxdari, magram jer ganucxadebeli zaralebis mosalodnel
RirebulebasTan. aseTi zaralebis saboloo Rirebulebis saimedod dadgenas SesaZloa sakmaod didi
dro dasWirdes, rac dakavSirebulia zaralis odenobaze SesaZlo uTanxmoebebTan dazRveulTan,
Semdgom SesaZlo sasamarTlo davebTan da sxva msgavs sakiTxebTan.
finansur angariSgebaSi momxdari, magram dauregulirebeli da momxdari, magram ganucxadebeli
zaralebis Tanxebis gansazRvra xdeba sakanonmdeblo moTxovnebis Sesabamisad, risTvisac Sesabamisi
rezervebi iqmneba, rogorc es aRwerilia 2.15 SeniSvnaSi.
3.2 saeWvo valebis rezervi
saangariSgebo periodSi ar momxdara saeWvo valebis rezervis Seqmna, radgan, gamomdinare iqidan, rom
TiTqmis yvela debitori dakavSirebuli mxarea, menejmenti miiCnevs, rom yvela debitori sakuTar
valdebulebebs srulad dafaravs.
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 17
SeniSvna 4. fuli da fulis eqvivalentebi
31 dekemberi, 2009 weli
31 dekemberi, 2008 weli
. bazis banki 825 -
saqarTvelos banki 27,653 -
Ti bi si banki 26,758 - .
sul fuli da fulis eqvivalentebi 55,236 -
SeniSvna 5. depozitebi
31 dekemberi,
2009 weli 31 dekemberi,
2008 weli .
moklevadiani 1,862,979 -
grZelvadiani - - .
sul depozitebi 1,862,979 -
SeniSvna 6. ZiriTadi saSualebebi
kompiute-
ruli
teqnika
aveji satransporto
saSualeba
daumTavrebeli
mSenebloba
sul
ZiriTadi
saSualebebi
.
istoriuli Rirebuleba
.
naSTi 2008 wlis 31
dekembrisaTvis - - - - -
damatebebi 14,314 2,337 17,226 470,484 504,361
gasvlebi - - - - -
.
naSTi 2009 wlis 31
dekembrisaTvis 14,314 2,337 17,226 470,484 504,361
.
akumulirebuli cveTa
naSTi 2008 wlis 31
dekembrisaTvis - - - - -
periodis cveTa 1,235 148 - - 1,384
gasuli ZiriTadi saSualebebis
akumulirebuli cveTa - - - - -
.
naSTi 2009 wlis 31
dekembrisaTvis 1,235 148 - - 1,384
.
narCeni Rirebuleba
naSTi 2008 wlis 31
dekembrisaTvis - - - - -
naSTi 2009 wlis 31
dekembrisaTvis 13,079 2,189 17,226 470,484 502,978
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 18
SeniSvna 7. aramaterialuri aqtivebi
kompiuteruli
programebi patentebi
sul
aramaterialuri
aqtivebi
istoriuli Rirebuleba
.
naSTi 2008 wlis 31 dekembrisaTvis - - -
damatebebi 7,976 1,440 9,416
gasvlebi - - -
.
naSTi 2009 wlis 31 dekembrisaTvis 7,976 1,440 9,416
.
akumulirebuli cveTa
naSTi 2008 wlis 31 dekembrisaTvis - - -
periodis cveTa 56 - 56
gasuli aqtivebis akumulirebuli cveTa - - -
.
naSTi 2009 wlis 31 dekembrisaTvis 56 - 56
.
narCeni Rirebuleba
naSTi 2008 wlis 31 dekembrisaTvis - - -
naSTi 2009 wlis 31 dekembrisaTvis 7,920 1,440 9,360
SeniSvna 8. gamoumuSavebeli premiis rezervi
31 dekemberi, 2009 weli
31 dekemberi, 2008 weli
. janmrTelobis dazRveva 892,561 -
sicocxlis dazRveva 81,142 -
.
sul misaRebi sadazRvevo premiebi 973,703 -
SeniSvna 9. arasadazRvevo moklevadiani valdebulebebi
31 dekemberi, 2009 weli
31 dekemberi, 2008 weli
gadasaxdeli xelfasebi 14,363 -
sxva valdebulebebi 6,908 -
sul arasadazRvevo moklevadiani valdebulebebi 21,271 -
SeniSvna 10. gadavadebuli mogebis gadasaxadi
gadavadebuli sagadasaxado aqtivebi da valdebulebebi gamoiTvleba finansur da sagadasaxado
aRricxvas Soris droebiT sxvaobebTan mimarTebaSi sabalanso valdebulebis meTodis gamoyenebiT
droebiTi sxvaobebis efeqti, romelTa gamoc warmoiqmneba gadavadebuli sagadasaxado aqtivi an
valdebuleba, warmodgenilia Semdeg cxrilSi:
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 19
SeniSvna 10. gadavadebuli mogebis gadasaxadi (gagrZeleba)
gadavadebuli gadasaxadis komponentebi 31 dekemberi, 2009 weli
Ssss
ZiriTadi saSualebebi wminda (5,827)
sul gadavadebuli sagadasaxado aqtivi (valdebuleba) (5,827)
periodis ganmavlobaSi gadavadebuli gadasaxadis balansSi momxadri cvlilebebi Semdegia:
cvlilebebi saangariSgebo periodis ganmavlobaSi 2009 weli
sawyisi naSTi -
cvlileba gadavadebul gadasaxadSi (5,827)
saboloo naSTi (5,827)
periodis ganmavlobaSi gadavadebuli gadasaxadis poziciaSi cvlileba CarTulia mogebisa da zaralis
angariSgebaSi, rac gavlenas axdens mogebis gadasaxadis xarjis odenobaze:
mogebis gadasaxadis xarji/Semosavali 2009 weli
mimdinare gadasaxadi 31,073
droebiTi gansxvavebis efeqti 5,827
mogebis gadasaxadis (xarji) / Semosavali 36,900
SeniSvna 11. kapitali
kompaniis sawesdebo kapitali Seadgens 2,187,000 lars. saqarTvelos sadazRvevo kanonmdeblobis
mixedviT im sadazRvevo kompaniis, romelic axorcielebs sicocxlis dazRvevas, Sevsebuli
kapitalis minimaluri odenoba unda iyos 1,500,000 lari. amave dros minimaluri kapitalis 80%-s
unda flobdes fuladi formiT ganTavsebuls sabanko dawesebulebaSi. am moTxovnebs kompania
akmayofilebs.
SeniSvna 12. Semosavali sadazRvevo premiebidan
2009 weli 2008 weli moziduli
sadazRvevo
premia sul
gamoumuSavebeli
premiis rezervis
cvlileba
moziduli
sadazRvevo
premia sul
gamoumuSavebeli
premiis rezervis
cvlileba
Wwww. janmrTelobis dazRveva 1,439,344 892,561 - -
sicocxlis dazRveva 130,849 81,142 - -
Wwww. sul 1,570,194 973,703 - -
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 20
SeniSvna 13. gadaxdili zaralebi
31 dekemberi, 2009 weli
31 dekemberi, 2008 weli
. janmrTelobis dazRveva 193,724 -
sicocxlis dazRveva - -
. sul gadaxdili zaralebi 193,724 -
SeniSvna 14. saerTo da administraciuli xarjebi
31 dekemberi, 2009 weli
31 dekemberi, 2008 weli
.. remontis danaxarjebi 10,058 -
reklamis danaxarjebi 11,425 -
ijara 5,000 -
sameurneo xarji 13,898 -
sxvadasxva xarji 6,174 -
sakurso cvlilebis Sedegi (23,642) -
..
sul saerTo da administraciuli xarjebi 22,913 -
SeniSvna 15. mniSvnelovani ganusazRvrelobebi, pirobiTi valdebulebebi, da
saoperacio riskebi
15.1 sagadasaxado garemo
saqarTvelos sagadasaxado, savaluto da sabaJo kanonmdeblobaSi aris araerTmniSvnelovani
debulebebi, romlebic tovebs maTi sxvadasxvagvari interpretirebis SesaZleblobas da amave dros es
kanonmdebloba xSiri cvlilebebis sagania aRniSnuli kanonmdeblobis moTxovnebis menejmentis mier
miRebuli interpretacia, romelic gamoiyeneba kompaniis tranzaqciebisa da saqmianobis aRricxvisa da
marTvisaTvis SeiZleba eWvis qveS dadges an arasworad iqnes miCneuli regionaluri da centraluri
maregulirebeli organoebis mier dasaSvebia, rom sagadasaxado organoebi ufro xistad daicaven
kanonmdeblobis moTxovnebis sakuTar interpretacias Sedegad, SesaZloa daricxul iqnas damatebiTi
gadasaxadebi, jarimebi da procentebi.
15.2 sasamarTlo saqmeebis warmoeba
kompania amJamad ar aris CarTuli raime iseT sasamarTlo davebSi, rasac SesaZloa qonoda arsebiTi
gavlena warmodgenil finansur angariSgebaSi asaxul aqtivebze an valdebulebebze, an romlis Sesaxeb
raime informaciis gaxsna iqneboda saWiro.
15.3 kompaniis saoperacio garemo
saqarTvelos jer kidev mniSvnelovanwilad ganviTarebadi bazris qveynis Taviseburebebi axasiaTebs. es
Taviseburebebi sxva faqtorebTan erTad, moicavs saqarTvelos farglebs gareT Tavisuflad ara
konvertirebad valutas da SemzRudvel savaluto regulirebas saqarTvelos sagadasaxado, savaluto
da sabaJo kanonmdeblobaSi aris araerTmniSvnelovani debulebebi, romlebic tovebs maTi
sxvadasxvagvari interpretirebis SesaZleblobas. amave dros es kanonmdebloba xSiri cvlilebebis
sagania bolo wlebSi marTalia SeimCneva ekonomikis ganviTarebaSi saerTo gaumjobeseba, magram
saqarTvelos ekonomikis samomavlo ganviTareba mniSvnelovnad aris damokidebuli mTavrobis
ekonomikuri, finansuri da monetaruli gadawyvetilebebis efeqturobaze, sagadasaxado, sakanonmdeblo,
maregulirebel da politikur cvlilebebTan erTad.
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 21
15.4 finansuri riskebi
15.4.1 sakredito riski
finansuri aqtivebi, romlebic warmoSoben kompaniis ZiriTad sakredito risks, umTavresad misaRebi
sadazRvevo premiis Tanxebisgan Sedgeba kompanias Seqmnili aqvs saeWvo valebis rezervi da menejmenti
varaudobs, rom Seqmnili rezervebi Sesaferisad asaxaven mosalodnel sakredito riskebs.
naRdi fuli depozitebis saxiT ganTavsebulia iseT sakredito institutebSi romlebic minimaluri
riskis mqoned aris miCneuli amdenad bankSi ganTavsebuli saxsrebidan raime mniSvnelovani sakredito
riski ar arsebobs.
15.4.2 saprocento ganakveTis riski
kompaniis saoperacio Semosavlebi da saoperacio fuladi nakadebi ZiriTadad ar aris damokidebuli
sabazro saprocento ganakveTis cvlilebaze.
15.4.3 sakurso sxvaobis riski
ucxour valutaSi denominirebuli aqtivebi da valdebulebebi(naxeT dabla mocemuli cxrili) zrdis
sakurso sxvaobis risks. qvemoT mocemulia kompaniis aqtivebisa da valdebulebebis cxrili valutebis
mixedviT:
savaluto riskis cxrili lari
a.S.S.
dolari evro sul
.
aqtivebi
fuli salaroSi da bankis mimdinare angariSebze 825 54,411 - 55,236
depozitebi
1,862,979 - 1,862,979
misaRebi sadazRvevo premiebi, grosi 944,123 - - 944,123
moTxovnebi damfuZneblebis mimarT da gadaxdili avansebi 77,566 - - 77,566
ZiriTadi saSualebebi, wminda 502,977 - - 502,977
aramaterialuri aqtivebi, wminda 9,358 - - 9,358
gadavadebuli akviziciuri xarjebi 96,834 - - 96,834
. sul aqtivebi 1,631,684 1,917,390 - 3,549,074
. valdebulebebi
gamoumuSavebeli premiis rezervi, grosi 973,703 - - 973,703
gamoumuSavebeli premiis rezervi - gadamzRvevlis wili - - - -
gacxadebuli, magram dauregulirebeli zaralebis
rezervi, grosi
81,435 - - 81,435
gacxadebuli, magram dauregulirebeli zaralebis rezervi
gadamzRvevlis wili
- - - -
momxdari, magram ganucxadebeli zaralebis rezervi,
grosi
78,510 - - 78,510
arasadazRvevo moklevadiani valdebulebebi da
gadasxdeli xelfasebi
21,271 - - 21,271
gadavadebuli sagadasaxado valdebuleba 5,827 - - 5,827
gadasaxdeli mogebis gadasaxadi 31,073 - - 31,073
. sul valdebulebebi 1,191,819 - - 1,191,819
. savaluto pozicia 439,865 1,917,390 - 2,357,255
.
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 22
SeniSvna 20. niSvnelovani ganusazRvrelobebi, pirobiTi valdebulebebi, da
saoperacio riskebi (gagrZeleba)
kursis cvlilebis gavlena mogeba-zaralze da kapitalze 31/12/2009
valuta
cvlileba
kursSi
gavlena mogebaze
(gadasaxadebamde)
gavlena
kapitalze
..
a.S.S. dolari -10% (126,375) (107,419)
-5% (59,862) (50,883)
5% 54,161 46,037
10% 103,398 87,888
15.4.4 likvidurobis riski
likvidurobis riski SeiZleba gansazRvrul iqnes rogorc aqtivis mokle droSi fulad qcevis
SeuZlebloba, rasac Tan axlavs materialuri danakargebi. es riski pirdapir kavSirSia mimdinare
aqtivebisa da valdebulebebis ganaRdebis vadebTan. qvemoT mocemuli cxrili gviCvenebs 2009 wlis 31
dekembris mdgomareobiT arsebul aqtivebsa da valdebulebebs darCenili sakontraqto vadebis
mixedviT.
likvidurobis riskis cxrili
1 welze
naklebi
1-dan 5
wlamde
5 welze
meti sul
.
aqtivebi
fuli salaroSi da bankis mimdinare angariSebze 55,236 - - 55,236
depozitebi 1,862,979 - - 1,862,979
misaRebi sadazRvevo premiebi, grosi 944,123 - - 944,123
moTxovnebi damfuZneblebis mimarT da
gadaxdili avansebi 77,566 - - 77,566
ZiriTadi saSualebebi, wminda - - 502,978 502,978
aramaterialuri aqtivebi, wminda - - 9,360 9,360
gadavadebuli akviziciuri xarjebi 96,834 - - 96,834
. sul aqtivebi 3,036,739 - 512,338 3,549,076
. . valdebulebebi
.
gamoumuSavebeli premiis rezervi, grosi 973,703 - - 973,703
gacxadebuli, magram dauregulirebeli
zaralebis rezervi,
81,435 - - 81,435
momxdari, magram ganucxadebeli zaralebis
rezervi
78,510 - - 78,510
arasadazRvevo moklevadiani valdebulebebi da
gadasxdeli xelfasebi
21,271 - - 21,271
gadavadebuli sagadasaxado valdebuleba 5,827 - - 5,827
gadasaxdeli mogebis gadasaxadi 31,073 - - 31,073
. sul valdebulebebi 1,191,819 - - 1,191,819
. . wminda likvidurobis sxvaoba 1,844,920 - 512,338 2,357,258
.
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 23
SeniSvna 20. mniSvnelovani ganusazRvrelobebi, pirobiTi valdebulebebi, da
saoperacio riskebi (gagrZeleba)
15.5 sadazRvevo kontraqtebidan warmoSobili riskebis marTva
15.5.1 riskis marTvis miznebi
Sps sadazRvevo kompania “alfas” sadazRvevo kontraqtebidan warmoSobil riskebis marTva aris
menejmentis perioduli Sida Sexvedrebi da ganxilvebi, sadac ganixileba zogadad sadazRvevo riskebi
biznesebis mixedviT aq ganixileba iseTi sakiTxebi, rogoricaa daazRvios Tu ara kompaniam ekonomikis
garkveuli seqtoris riskebi da sxva msgavsi sakiTxebi
kompanias jer ar aqvs dadgenili detaluri da formaluri procedurebi dazRvevis
faswarmoqmnisaTvis, Tumca kompaniis ZiriTadi sadazRvevo produqtebi standartulia da maTTvis
bazarze arsebobs sayovelTaod cnobili pirobebi, romlebsac eyrdnoba menejmenti klientebisTvis
sadazRvevo fasis SeTavazebisas.
kompanias riskis saangariSgebo periodSi ar axdens sadazRvevo polisis gadazRvevas ucxour an
qarTul kompaniebSi.
kompaniis sadazRvevo kontraqtebis didi umravlesoba aris erTwliani an ufro naklebi vadis
Sesabamisad sadazRvevo SemTxvevis dadgomas da am zaralis srulad daregulirebas Soris drois
periodi sakmaod mcirea
15.5.2 mogeba-zaralisa da kapitalis damokidebuleba cvladebze, romlebic axdenen maTze gavlenas
kompaniis mogeba-zarali damokidebulia garkveul faqtorebze, romlebic ar eqvemdebareba kompaniis
menejmnetis kontrols maT Soris:
1 `sadazRvevo kultura~ - polisebis mflobelTa zogadi gaTviTcnobierebis done sakuTar
uflebebSi da damokidebuleba damzRvevTan zaralebis SemTxvevaSi;
2 sakanonmdeblo garemo;
3 samedicino momsaxurebis da medikamentebis Rirebulebis cvlilebebi
15.5.3 sadazRvevo riskebis koncentracia
kompania ZiriTadad koncentrirebulia korporatiul da sacalo klientebze TbilisSi. kompania
cdilobs diversificireba moaxdinos sadazRvevo rikebi bazris nebismeir segmentze da geografiul
adgilze SesvliT. kompaniis klientebis ZiriTadi nawils warmoadgens kerZo seqtori.
SeniSvna 16. direqtorTa anazRaureba 2009 weli 2008 weli
xelfasi da premiebi 24,327 -
sul: 24,327 -
kompanias ar aqvs direqtorTa daqiravebis Semdgomi anazRaurebis gegmebi. premialuri nawilis
ganmsazRvreli pirobebia kompaniis mogebis da Semosavlis gegmis da damfuZnebeli kompaniis - Sps
„aversi farmas“ - mogebis gegmis Sesruleba.
Sps sadazRvevo kompania “alfa”
finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi
2009 wlebis 31 dekembers dasrulebuli wlisTvis
Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli
11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 24
SeniSvna 17. sawarmos uwyvetobis ganxilva
menejmenti yoveli saangariSgebo periodis bolos ganixilavs sawarmos uwyvetobasTan dakavSirebul
sakiTxebs, raTa darwmundes, rom finansuri angariSgebis wardgena sawarmos uwyvetobis principis
safuZvelze samarTliania. menejmenti miiCnevs da darwmunebulia, rom kompaniis uwyvet funqcionirebas
safrTxe ar emuqreba da arc TviTon aqvT kompaniis likvidaciis an saqmianobis mniSvnelovani
SezRudvis gegmebi.
SeniSvna 18. dakavSirebuli mxareebi
saqmianobis normalur pirobebSi kompanias tranzaqciebi aqvs urTierTdakavSirebuli mxareebiTan.
urTierTdakavSirebuli mxareebis tranzaqciebis detalebi finansuri periodisaTvis mocemulia qvemoT:
dakavSirebuli mxare
kavSiris
saxe
moziduli
sadazRvevo
premia
misaRebi
premia
sxva
misaRebi
Tanxebi
valdebu-
lebebi
Sps “aversi farma” damfuZnebeli 255,660 142,212 60,000 -
Sps “aversi geofarmi” erToblivi
kontrolis
qveS myofi
kompania
871,830 505,759 - -
Sps “aversis klinika” 288,595 182,002 - -
Sps “aversi racionali” 68,088 39,530 - -
Sps “aversi Telavi” 13,275 10,532 - -
aversis saqvelmoqmedo fondi 1,080 900 - -
sul: 1,498,528 880,935 60,000 -
SeniSvna 19. balansis TariRis Semdgomi movlenebi
kompaniam balansis TariRis Semdgom gaaforma ramodenime msxvili axali kontraqti kerZo kompaniebsa
da saxelmwifo organizaciebTan, jamuri wliuri 8 milion larze meti premiiT (60 aTasze meti
dazRveuli), rac mniSvnelovnad zrdis kompaniis Semosavlebsa da portfelis diverisificirebis
xarisxs
* * * * *