elene xarabaze - რომა ჩაჩავას ... · maragebis, ziritadi sasualebebisa da...

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elene xarabaZe

finansuri aRricxva

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iv. javaxiSvilis saxelobis Tbilisis saxelmwifo universiteti

elene xarabaZe

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finansuri aRricxva

saxelmZRvanelo

Tbilisi

2009

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wignSi ganxilulia finansuri aRricxvis Teoriisa da praqtikis sakiTxebi

buRaltruli aRricxvis saerTaSoriso standartebis moTxovnebis Sesabamisad.

ganxilulia fuladi saSualebebis, moTxovnebisisa da valdebulebebis, materialuri

maragebis, ZiriTadi saSualebebisa da aramaterialuri aqtivebis, sakuTari kapitalis

Semosavlebisa da xarjebis buRaltruli aRricxvis sakiTxebi, finansuri angariSgeba

da misi momzadebis teqnika.

wigni momzadebulia finansuri aRricxvis silabusis Sesabamisad da gankuTvnilia

ekonomikuri profilis umaRlesi saswavleblebis akademiuri personalisa da

studentebisaTvis, praqtikos muSakTaTvis, finansuri aRricxvis sakiTxebiT

dainteresebuli pirebisaTvis.

redaqtori: goCa TuTberiZe,

Tsu asocirebuli profesori

recenzentebi: nadeJda kvataSiZe,

Tsu asocirebuli profesori

zeinab gogriWiani,

Tsu asistent-profesori

rekomendebulia dasabeWdad iv. javaxiSvilis saxelobis Tbilisis saxelmwifo

universitetis ekonomikisa da biznesis fakultetis saredaqcio-sagamomcemlo sabWos

gadawyvetilebiT.

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Sinaarsi

Tavi I. fuladi saSualebebis aRricxva _

1.1. salaros operaciebis aRricxva _

1.2. unaRdo angariSsworebis formebi _

1.3. angariSsworebis angariSis operaciebis aRricxva _

1.4. ucxouri valutiT warmoebuli operaciebis aRricxva _

1.5. akreditiviT angariSsworebis aRricxva _

1.6. CekebiT angariSsworebis aRricxva _

1.7. fulis droiTi Rirebuleba _

1.7.1. fulis droiTi Rirebulebis principi _

1.7.2. martivi da rTuli procentebi -

1.7.3. momavali da mimdinare Rirebuleba -

1.7.4. anuiteti _

Tavi II. moTxovnebis aRricxva _

2.1. moTxovnebis warmoqmnis safuZvlebi _

2.2. mimdinare (moklevadiani) moTxovnebis aRricxva -

2.3. savaWro moTxovnebis aRricxva _

2.3.1. miwodebidan da momsaxurebidan warmoqmnili moTxovnebis

aRricxva ----

2.3.2. saTamasuqo moTxovnebis aRricxva ----

2.4. daricxuli moTxovnebis aRricxva ----

2.5. sxva moTxovnebis aRricxva --------

2.6. saeWvo da uimedo moTxovnebis aRricxva

2.7. grZelvadiani moTxovnebis aRricxva

Tavi III. sasaqonlo-materialuri faseulobebis aRricxva _

3.1. sasaqonlo-materialuri faseulobebi, maTi klasifikacia ---

3.2. sasaqonlo-materialuri faseulobebis Sefaseba ----

3.3. sasaqonlo-materialuri faseulobebis TviTRirebulebis

gaangariSebis meTodebi -------------------------

3.4. sasaqonlo materialuri faseulobebis aRricxvis meTodebi -

3.5. sasaqonlo-materialuri faseulobebis gadafaseba --------------

Tavi IV. ZiriTadi saSualebebis aRricxva _

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4.1. ZiriTadi saSualebebi, maTi aRiareba, klasifikacia

da aRricxvis amocanebi ___________

4.2. ZiriTadi saSualebebis Sefaseba __________

4.3. ZiriTadi saSualebebis SeZenis aRricxva ______________

4.4. ZiriTadi saSualebebis eqspluataciasTan

dakavSirebuli xarjebis aRricxva ________________

4.5. cveTisa da amortizaciis aRricxva _______________

4.6. ZiriTadi saSualebebis gadafasebis aRricxva ____________

4.7. ZiriTadi saSualebebis aRiarebis Sewyvetis (gasvlis)

aRricxva ___________________

Tavi V. aramaterialuri aqtivebis aRricxva

5.1. aramaterialuri aqtivebis arsi da saxeebi _

5.2. aramaterialuri aqtivebis SeZenis aRricxva _____

5.3. aramaterialuri aqtivebis amortizaciis aRricxva _

5.4. aramaterialuri aqtivebis gasvlis aRricxva ___

5.5. aramaterialuri aqtivebis gadafasebis aRricxva __________

5.6. gudvilis aRricxva _________________

Tavi VI. valdebulebebis aRricxva _-----------

6.1. valdebulebebis warmoqmna da klasifikacia

6.2. moklevadiani valdebulebebis aRricxva

6.2.1. savaWro kreditoruli valdebulebebis aRricxva __

6.2.2. moklevadiani Tamasuqebis aRricxva __________

6.2.3. avansebisa da dasabrunebeli depozitebis aRricxva. ________

6.3. sagadasaxado valdebulebebis aRricxva _________

6.3.1. damatebuli Rirebulebis gadasaxadis aRricxva _______

6.3.2. mogebis gadasaxadis aRricxva _______________

6.3.3. sxva sagadasaxado valdebulebebis aRricxva __________

6.4. daricxuli valdebulebebis aRricxva --------------

6.4.1. gadasaxdeli xelfasis aRricxva ________

6.4.2. gadasaxdeli procentebis da dividendebis aRricxva _________

6.4.3. sagarantio valdebulebis aRricxva __________

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6.5. grZelvadiani valdebulebebis aRricxva _________

Tavi VII. sakuTari kapitalis aRricxva _____________

7.1. kapitali, misi arsi da struqtura__________

7.2. saaqcio sazogadoebis sawesdebo kapitalis aRricxva __

7.2.1. aqciebis gamoSvebis aRricxva ________

7.2.2. aqciebis gavrceleba xelmoweriT _______

7.2.3. aqciebis gamoSveba ofcioniT ---------------

7.2.4. aqciebis konvertireba -----------------

7.2.5. aqciebis danawevreba ___________

7.2.6. sakuTari aqciebis gamosyidva da xelaxla gayidva -_______

7.2.7. aqciebis gamoSvebis xarjebis aRricxva _______

7.3. sarezervo kapitalis aRricxva __________________

7.4. SezRuduli pasuxismgeblobis sazogadoebis sakuTari

kapitalis aRricxva __________________---

Tavi VIII. Semosavlebisa da xarjebis aRricxva

8.1. Semosavlebi da xarjebi, maTi klasifikacia ______

8.2. Semosavlebis aRiareba da Sefaseba ____

8.3. saqonlis gayidvidan miRebuli amonagebis aRricxva ________

8.4. momsaxurebis gawevidan miRebuli amonagebis aRricxva _____

8.5. procentebis, roialtebisa da dividendebis aRricxva ______

8.6. xarjebis aRiareba da Sefaseba _________

8.7. konversiis danaxarjebiis aRricxva da produqciis TviTRirebulebis

gaangariSeba ______________

8.8. periodis xarjebis aRricxva ___________

8.9. sesxiT sargeblobasTan dakavSirebuli danaxarjebis aRricxva __

8.10. valutis kursis cvlilebiT miRebuli Semosavlebisa da xarjebis aRricxva

___________

Tavi IX. finansuri angariSgeba ___________

9.1. finansuri angariSgebis komponentebi da elementebi _______

9.2. finansuri angariSgebis mosamzadebeli daskvniTi samuSaoebi ___

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9.3. finansuri angariSgebis momzadebis teqnika _________

9.3.1. angariSgeba mogebisa da zaralis Sesaxeb _________

9.3.2. sakuTari kapitalis cvlilebebis angariSgeba ________

9.3.3. buRaltruli balansi _____________

9.3.4. fuladi nakadebis angariSgeba ____________

kiTxvebi TviTSemowmebisaTvis ________

Semajamebeli amocana ____________

danarTebi:

1. angariSTa gegma __________

2. fulis droiTi Rirebulebis cxrilebi ________

Tavi I. fuladi saSualebebis

aRricxva

1.1. salaros operaciebis aRricxva

sawarmos Tavisi fuladi saSualebebi SeiZleba ganTavsebuli hqondes salaroSi

an bankSi gaxsnil angariSsworebis angariSze.

sawarmos salaros meSveobiT xorcieldeba naRdi fulis moZraobasTan

dakavSirebuli operaciebi, romlebic sawarmoSi uSualod naRdi fuladi saSualebebis

miRebiT, maTi droebiT SenaxviTa da gacemiT Semoifargleba.

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salaros operaciebis warmoebis wesi reglamentirebulia saqarTvelos erovnuli

bankis debulebiT `salaros meurneobis Sesaxeb.

salaros meurneobis organizeba sawarmos xelmZRvanels evaleba, xolo salaros

operaciebs molare axorcielebs. igi materialurad pasuxismgebel pirs warmoadgens da

valdebulia daicvas salaros meurneobis Sesaxeb moqmedi debulebis moTxovnebi.

debuleba salaros meurneobis Sesaxeb gansazRvravs sawarmos salaroSi naRdi fulis

arsebobis limits, romlis dacva savaldebuloa. salaros yoveldRiuri naSTis

limitis zemoT arsebuli naRdi fuli dRis bolos Setanil unda iqnes im sabanko

dawesebulebaSi, sadac sawarmos angariSia gaxsnili. naRdi fulis Cabarebis pirobebi

ganisazRvreba momsaxure bankTan dadebuli xelSekrulebiT.

iuridiul pirebs ufleba aqvT salaroSi, misi yoveldRiuri naSTis limitis

zeviT arsebuli naRdi fuli Seinaxon mxolod xelfasebis, premiebis, pensiebis,

daxmarebebisa da stipendiebis gasacemad, sami samuSao dRis ganmavlobaSi, bankidan

fulis gamotanis dRis CauTvlelad, Tu am Tanxebis gacemas sawarmo salaros

meSveobiT axorcielebs.

salaros operciebis dokumenturi gaformeba da maTi buRaltrul registrebSi

asaxva dadgenili wesiT xorcieldeba.

salaroSi naRdi fulis miReba mxolod Semosavlis orderiT xdeba, romelic

dadasturebuli unda iyos mTavari buRaltris an mis mier rwmunebuli piris

xelmoweriT. molares salaros Semosavlis orderis gamoweris ufleba ara aqvs.

salaros Semosavlis orders ori mxare aqvs, erTi TviT orderi da meore – qviTari.

qviTarSi igive rekvizitebia mocemuli, rac orderSi. orderis SuaSi Camosaxev xazze

ismeba organizaciis beWedi. fulis Semomtanze gaicema mTavri buRaltrisa da molaris

xelmoweriT dadasturebuli Semosavlis orderis meore nawili – qviTari, romelzec

asaxuli iqneba piris mrgvali beWdis naxevari. mTavari buRaltrisa da molaris

xelmowerili qviTari eZleva salaroSi fulis Semomtan pirs, Tanxis salaroSi

Semotanis dasturad.

sawamos momsaxure bankidan naRdi fulis miReba da piriqiT, misi bankSi Cabareba

regulirdeba `sakredito dawesebulebebSi sakaso operaciebis warmoebis wesebis

Sesaxeb~ erovnuli bankis debulebiT.

sabanko dawesebuleba pirebze naRd fuls gascems Cekis safuZvelze, xolo piri

(sawarmo) am Tanxas SemosavalSi aiRebs salaros Semosavlis orderiT, romlis meore

nawili – qviTari miekvreba bankis im dRis amonawers (avizos), roca moxda sabanko

daweseblebidan am Tanxis gacema.

salaros Semosavlisa da gasavlis orderebi Semdegi saxisaa:

sawarmo, organizacia sawarmo, organizacia

salaros Semosavlis orderi # qviTari

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salaros Semosavlis orderi # miRebulia ------------------ ___________________

____________________

safuZveli_____________________________________________________ _____________________________________________________________ miRebulia ___________________________________________________ Tanxa ______________

safuZveli____________________________________________________ ___________________ _________________________________________________ lari___-TeTri

________________________________ lari ______ TeTri _________ `__~____________200 w.

(sityvierad) `___~_________200__w. b.a.

danarTi _____________________________________ mT.buRalteri:

mTavari buRalteri molare:

sawarmo, organizacia

salaros gasavlis orderi #

dokumentis Sedgenis mokoresp. analizuri Tanxa miznobrivi # TariRi angariSi aRricxvis daniSnulebis kodi kodi

gaices ___________________________________________________

(gvari, saxeli)

safuZveli__________________________________________________________________________

_______________________________________________ lari ________ TeTri ________

(sityvierad)

danarTi ____________________________________________________________________________

xelmZRvaneli: mTavari buRalteri:

miiRo: ___________________________________________lari_______TeTri__________

`___~_____________200__w. xelmowera:

mimRebi pirovnebis damadasturebeli dokumentis dasaxeleba, nomeri, TariRi, gacemis adgili

gasca molarem:

salaros Semosavlisa da gasavlis orderebs, molareze Sesasruleblad

gadacemamde, registracia ukeTdeba specialur JurnalSi da miekuTvneba nomeri.

maSasadame, salarodan naRdi fulis yovelgvari gacema aucileblad unda iyos

dadasturebuli salaros gasavlis orderiT. igi warmoadgens brZanebas molarisadmi

orderSi aRniSnuli Tanxis gacemis Sesaxeb, e.i. saTanado wesiT gamowerili salaros

gasavlis orderi jer gadaecema molares, romelic Semdeg mis safuZvelze axdens

salarodan Tanxis gacemas. gamonakliss warmoadgens salarodan Tanxis gacema, salaros

gasavlis orderis gareSe, xelfasebis, premiebis, daxmarebebis, stipendiebis da sxvaTa

saxiT, erovnuli bankis mier dadgenil vadebSi (sami dRe), romlebic Sesabamisi

sagadasaxado uwyisebiT xdeba. amgvari Tanxebis gacemis samdRiani vadis gasvlis Semdeg,

dokumentis #

Sedgenis TariRi

mokoresp. angariSi

analizuri aRricxvis kodi

Tanxa miznobrivi daniSnul. kodi

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sagadasaxado uwyisebi Semowmdeba molaris mier da daixureba, anu xdeba gaucemeli

Tanxis deponireba. uwyisSi im pirovnebaTa mimarT, romlebsac ar miuRiaT kuTvnili

Tanxa, keTdeba deponirebis aRniSvna da dgeba deponirebuli Tanxebis reestri. uwyisis

bolos keTdeba SeniSvna faqtobrivad gacemuli da gaucemeli Tanxebis Sesaxeb,

romelic eqvemdebareba deponirebas, rac dasturdeba xelmoweriT. sagadasaxado uwyisiT

faqtobrivad gacemul Tanxaze gamoiwereba salaros gasavlis orderi. monacemebi

faqtobrivad gacemuli Tnxebis Sesaxeb iwereba salaros wignSi. buRalteria amowmebs

ra molaris mier gadacemul dokumentebs, deponirebuli Tanxebi Seaqvs momsaxure

bankis dawesebulebaSi, razec agreTve, gamoiwereba gasavlis orderi.

salarodan naRdi fulis gacemisas, molare valdebulia fulis mimRebs

mosTxovos piradobis damadasturebeli dokumenti.

molarem TanamSromlebis obieqturi mizezebiT aryofnis SemTxvevaSi, fuli

SeiZleba gasces mindobilobiT. mindobiloba damowmebuli unda iqnes kadrebis

Sesabamisi struqturuli qvedanayofis mier. mindobilobiT gacemuli Tanxebis Sesaxeb

molaris mier salaros operaciebisaTvis gankuTvnil dokumentebSi (orderi da uwyisi),

keTdeba Sesabamisi aRniSvna. mindobiloba Tan daerTvis uwyiss da gasavlis orders.

salaros Semosavlisa da gasavlis orderebs Tan erTvis Sesabamisi dokumentebi,

rogorc operaciis moxdenis safuZveli. aRniSnuli orderebiT operaciebis

gaxorcieleba dasaSvebia mxolod maTi Sevsebis dRes. salaros orderebi ivseba

burTuliani kalmiT da masSi nebismieri Sesworebis an cvlilebebis Setana

akrZalulia.

salaros operaciebTan dakavSirebuli sabuTebis warmoebisas molare valdebulia

Seamowmos misi rekvizitebi, Tu sabuTebi ar aris zusti, is gadaecema buRalterias

saTanado gaformebisaTis. molare salaros orderebze xels awers fulis miRebis an

gacemis operaciis moxdenisTanave. molare adgens Semosaval-gasavlebis orderebis

reestrs.

salaroSi Semosuli da gacemuli naRdi fuli, Sesabamisi orderebis safuZvelze

aRiricxeba salaros wignSi, romelsac yoveldRiurad awarmoebs molare. molare avsebs

mxolod erT zonargayril, gverdebdanomril da luqian salaros wigns, romelic

damowmebuli unda iyos sawarmos xelmZRvanelisa da mTavari buRaltris xelmoweriT.

salaros wignis TiToeuli gverdi ori nawilisagan Sedgeba, rac salaros wignSi

Canaweris or calad gakeTebis saSualebas iZleva, piris gadamRebi qaRaldis meSveobiT.

orive piri erTi da imave nomriT aRiricxeba. amaTgan pirveli rCeba salaros wignSi,

xolo meore piri moixeva da TandarTul dokumentebTan erTad gadaecema buRalterias.

igi sawarmos buRalteriasTan molaris saangariSgebo dokuments warmoadgens.

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salaros wignSi Canawerebis waSla, amofxeka, gadasworeba dauSvebelia. nebismieri

Secdomis gasworeba unda moxdes SecdomiT (arasworad) Canaweris gadaxazviT, ise rom

gadaxazuli Canaweri ikiTxebodes da mis nacvlad gakeTdes swori Canaweri, rac

dadasturebuli unda iqnes molaris da mTavari buRaltris xelmoweriT.

salaros wignis sworad warmoebis kontroli mTavar buRalters ekisreba.

salaros Semowmeba moulodnelad xdeba. salaros Semowmebis perioduloba

ganisazRvreba sawarmos xelmZRvanelobis mier. Semowmebis Sedegebi Sesabamisad unda

iqnas asaxuli buRaltrul aRricxvaSi. fuladi saSualebebis danaklisis aRmoCenis

SemTxvevaSi, igi daewerebaT damnaSave pirebs, romlebic pasuxs ageben moqmedi

kanonmdeblobis Sesabamisad.

iuridiuli pirebi, romlebic axdenen `saqarTvelos mosaxleobasTan fuladi

angariSsworebis gaxorcielebisas sakontrolo-sakaso aparatebis gamoyenebis Sesaxeb~

Sesabamisi brZanebulebiT gansazRvrul savaWro operaciebsa da momsaxurebas,

valdebulni arian mosaxleobasTan fuladi angariSsworeba awarmoon mxolod

sakontrolo-sakaso aparatebis gamoyenebiT. aqedan gamomdinare, maT mTavar salarosTan

erTad unda hqondeT saoperacio salaroc, romlis daniSnulebaa momxmarebelTa

momsaxureba sakontrolo-sakaso aparatebis meSveobiT.

sakontrolo – sakaso aparatebis gamoyenebis, registraciis da teqnikuri

momsaxurebis pirobebi saqarTvelos finansTa saministros dadgenilebiT ganisazRvreba.

yoveli samuSao dRis dasawyissa da bolos, fiqsirdeba sakontrolo – sakaso

aparatis maCveneblebi da Seitaneba molaris wignSi. samuSao dRis bolos, saoperacio

salaros molare naRd fuls abarebs mTavar salaros, sadac gamoiwereba salaros

Semosavlis orderi. am orderis monacemebi Seitaneba molaris wignSi. salaros

operaciebis dasrulebis Semdeg, yvela monacemi erTmaneTs unda daemTxves.

salaros meSveobiT ganxorcielebuli operaciebis aRsaricxavad, moqmedi

angariSTa gegmiT gaTvaliswinebulia angariSi #1110 `naRdi fuli erovnuli valutaSi~

da #1120 `naRdi fuli ucxour valutaSi~. am ukanasknels iyeneben is pirebi, romelTa

ekonomikuri saqmianoba dakavSirebulia naRdi ucxouri valutis moZraobasTan.

angariSebi #1110 `naRdi fuli erovnuli valutaSi~ da #1120 `naRdi fuli

ucxour valutaSi~ sawarmos naRdi fuladi saSualebebis amsaxveli da maSasadame,

aqtiuri angariSebia. aqedan gamomdinare, cxadia, am angariSebs normaluri saldo

debetis mxares aqvs, maT debetSi aisaxeba saangariSgebo periodis ganmavlobaSi naRdi

fuladi saSualebebis miReba, Gxolo kreditSi _ naRdi fuladi saSualebebis gacema.

isini realuri, mudmivi angariSebia da maSasadame, maTze saangariSgebo periodis

bolosaTvis ricxuli saldo (naSTi) gadaitaneba balansSi, aqtivebis, kerZod mimdinare

aqtivebis SemadgenlobaSi muxliT _ `fuladi saSualebebi~.

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angariSi `naRdi fuli erovnul valutaSi~ Tavisi debetiT SeiZleba

ukavSirdebodes Semdegi angariSebis kredits:

1. fuladi saSualebebis amsaxveli sxva angariSebis kredits, rogoricaa: `naRdi fuli

ucxour valutaSi~ _ naRdi ucxouri valutis konvertacisas; `erovnuli valuta

rezident bankSi~- sabanko angariSidan naRdi fulis gamotanisas;

2. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis kredits,

investirebuli Tanxebis naRdi angariSsworebiT dafarvisas, fasiani qaRaldebis

(aqciebi, obligaciebi) gayidvisas;

3. sxvadasxva saxis debitoruli davalianebebiT warmoqmnili moTxovnebis naRdi

angariSsworebiT dafarvisas – moTxovnebis amsaxveli angariSebis kredits, rogoricaa,

moTxovnebi miwodebiT da momsaxurebiT; moTxovnebi mekavSire sawarmoebis mimarT;

moTxovnebi sawarmos personalis mimarT; moTxovnebi partniorebze gacemuli sesxiT;

moTxovnebi kapitalis Sevsebaze (mimdinare nawili); moTxovnebi gacemuli avansebiT;

miRebuli moklevadiani Tamasuqebi; misaRebi dividendebi; misaRebi procentebi da a.S.;

4. grZelvadiani aqtivebis gayidvisas, aqtivebis amsaxveli Sesabamisi angariSebis kredits,

rogoricaa magaliTad, Senobebis, manqana-danadgarebis da sxva angariSebi;

5. sxvadasxva saxis sesxebis miRebisas, sesxebis saxeebis mixedviT, Sesabamisi sesxebiT

warmoqmnili valdebulebebis amsaxveli angariSebis kredits. magaliTad, moklevadiani

sesxebi, sesxebi partniorebisagan, grZelvadiani sesxebi da sxva;

6. Semosavlebis miRebisas _ Semosavlebis amsaxveli angariSebis kredits, Semosavlebis

saxeebis mixedviT. magaliTad, Semosavali realizaciidan; sxva saoperacio

Semosavlebi; saprocento Semosavlebi; Semosavlebi dividendebiT; gansakuTrebuli

Semosavlebi da a.S. angariSebis amave jgufs miekuTvneba `miRebuli avansebi~, romelic

daumsaxurebel, gamoumuSavebel anu winaswar miRebul Semosavals warmoadgens.

angariSi `naRdi fuli erovnul valutaSi~ Tavisi kreditiT SeiZleba

ukavSirdebodes Semdegi angariSebis debets:

1. fuladi saSualebebis amsaxveli sxva angariSebis debets, rogoricaa: `erovnuli valuta

rezident bankSi~ _ sabanko angariSze naRdi fulis Setanisas; `naRdi fuli ucxour

valutaSi~ _ naRdi erovnuli valutis konvertacisas;

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2. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis debets, Tanxebis

investirebisas; fasiani qaRaldebis (aqciebi, obligaciebi) SeZenisas;

3. moTxovnebis amsaxveli angariSebis debets _ sxvadasxva debitorebidan zedmetad

miRebuli TanxebiT angariSsworebisas;

4. sasaqonlo_materialuri maragebis amsaxveli angariSebis debets, maragebis konkretuli

saxeebis mixedviT (masalebis angariSi, saqonlis angariSi), maragebis aRricxvis uwyveti

(mudmivi) meTodis gamoyenebisas, an Sesyidvebis amsaxveli angariSebis debets (SeZenili

masalebi, SeZenili saqoneli), maragebis aRricxvis perioduli (wyvetili) meTodis

gamoyenebisas;

5. winaswar gaweuli xarjebis angariSebis debets, am xarjebis saxeebis mixedviT.

magaliTad, winaswar anazRaurebuli momsaxureba, winaswar gadaxdili saijaro qira,

winaswar gaweuli dazRvevis xarji, winaswar gadaxdili mogebis gadasaxadi, winaswar

gadaxdili qonebis gadasaxadi da a.S.;

6. grZelvadiani aqtivebis SeZenisas, aqtivebis calkeuli jgufebis amsaxveli Sesabamisi

angariSebis debets, rogoricaa magaliTad, Senobebis, manqana-danadgarebis,

aramaterialuri aqtivebis da sxva angariSebi;

7. valdebulebebis amsaxveli Sesabamisi angariSebis debets, valdebulebebis naRdi

angariSsworebis wesiT gastumrebisas (dafarvisas), rogoricaa, mowodebidan da

momsaxurebidan warmoqmnili valdebulebebi, gadasaxdeli xelfasi, valdebulebebi

sawarmos personalis winaSe, valdebulebebi mekavSire sawarmoebis winaSe, sesxebi

(moklevadiani, grZelvadiani), sagadasaxado valdebulebebi_gadasaxadebis saxeebis

mixedviT, daricxuli valdebulebebis amsaxveli angariSebi da sxva;

8. danaxarjebis amsaxveli angariSebis debets, rogoricaa, miwodebis xarjebis amsaxveli

angariSebi, saerTo da administraciuli xarjebis amsaxveli angariSebi, arasaoperacio

da gansakuTrebuli xarjebis amsaxveli angariSebi.

15

1.2. unaRdo angariSsworebis formebi

sawarmoebi, TavianTi sameurneo saqmianobidan gamomdinare, sxva sawarmoebTan,

dawesebulebebTan, organizaciebTan, an pirebTan angariSsworebas axorcieleben naRdi

an unaRdo formiT.

angariSsworebaTa saerTo moculobaSi naRdi angariSsworeba SedarebiT

umniSvnelo unda iyos da maSasadame, ZiriTadad, saangariSsworebo operaciaTa

ganxorcieleba unaRdo angariSsworebaTa gziT xdeba. angariSsworebebis unaRdo wesiT

warmoeba mizanSewonili da misaRebia rogorc sawarmoebisaTvis, aseve

saxelmwifosaTvis, romelic Tavs uyris sawarmoTa Tavisufali fuladi saSualebebis

did nawils da brunvaSi CarTavs maT.

angariSsworebaTa ganxorcielebis procesis daCqarebas didi mniSvneloba eniWeba.

igi sawarmoTa finansuri mdgomareobis ganmtkicebis erTerTi saSualebaa.

ekonomikur subieqtebs Soris angariSsworebas saqarTvelos sabanko sistema

axorcielebs, saqarTvelos erovnuli bankis mier dadgenili wesebis Sesabamisad. es

wesebi erTnairad vrceldeba yvela iuridiul da fizikur pirze, miuxedavad maTi

organizaciul-samarTlebrivi formisa, romelTac saqarTvelos kanonmdeblobis

Sesabamisad, bankSi gaxsnili aqvT angariSsworebis angariSi.

yovelgvari angariSsworeba ar SeiZleba erTidaigive formiT ganxorcieldes.

sxvadasxva saxis angariSsworebisas gamosayeneblad sxvadasxva forma SeiZleba iyos

mizanSewonili. unaRdo angariSsworebis dros SeiZleba gamoyenebul iqnes:

sagadasaxado davalebebi;

akreditivebi;

sagadaxdo moTxovna_davalebebi;

Cekebi;

sainkaso davalebebi.

rac Seexeba angariSsworebis formas Tanxebis gadamxdelsa da mis mimRebs Soris,

igi ormxrivi xelSekrulebiT regulirdeba.

angariSsworeba sagadaxdo davalebiT unaRdo angariSsworebis farTod

gavrcelebuli formaa. misi ZiriTadi arsi mdgomareobs masSi, rom gadamxdeli Tavis

momsaxure banks aZlevs davalebas, misi angariSidan gansazRvruli Tanxis mimRebis

angariSze gadaricxvis Sesaxeb. sagadaxdo davalebis gamoyenebis vada 10 dRea, misi

gamoweris dRis CauTvlelad.

gadamxdeli momsaxure banks warudgens gadaxdis davalebas erovnuli bankis mier

dadgenili formiT.

16

gadamxdelis momsaxure bankis mier sagadaxdo davaleba Sesasruleblad miiReba

gadamxdelis angariSze Sesabamisi fuladi saSualebebis arsebobis SemTxvevaSi.

gamonakliss warmoadgens gadaxdis davalebebi, warmodgenili biujetis da masTan

gaTanabrebul gadasaxdelebze, romlebic bankis mier Sesasruleblad miiReba

gadamxdelis angariSze Tanxebis arsebobis miuxedavad. aseTi gadaxdis davalebebi

momsaxure bankis mier aRiricxeba vadaze gaunaRdebeli sabuTebis saxiT da Tavsdeba

Sesabamis karTotekaSi.

produqciis Tanabarzomieri da mudmivi miwodebisas angariSsworeba mxareebs

Soris SeiZleba ganxorcieldes xelSekrulebis safuZvelze, davalebiT gegmuri

gadaxdebis wesiT. davalebebi SeiZleba iyos:

vadiani;

vadamdeli;

gadavadebuli;

vadiani gadaxda iTvaliswinebs gadaxdas saqonlis gadatvirTvis Semdeg, e.i.

saqonlis pirdapiri aqceptis* gziT, an msxvili garigebisas – nawilobriv gadaxdas.

vadamdeli gadaxda gulisxmobs saqonlis Rirebulebis gadaxdas gadatvirTvamde,

avansis saxiT.

gadavadebuli gadaxda pirvelad dadgenili vadis gadavadebas niSnavs, rac

gaTvaliswinebuli unda iyos xelSekrulebiT.

unaRdo angariSsworebisas SeiZleba gamoyenebul iqnes safosto gzavnilebi.

safosto gzavnilebis saxiT gadamxdels SeuZlia fuladi saSualebebis gadagzavna

kavSirgabmulobis sawarmoebis meSveobiT, Tanxis odenobis SeuzRudavad. safosto

gzavnilebi gamoiyeneba calkeul moqalaqeTa

kuTvnili TanxebiT (pensiebi, alimentebi, xelfasi da sxva) angariSsworebisas da

gansakuTrebiT, im geografiul erTeulebSi, sadac banki ar aris.

angariSsworeba akreditivebiT gamoiyeneba saqalaqTaSoriso angariSsworebis

dros da igi erTgvar SezRudvas warmoadgens myidvelisaTvis.

akreditivi aris bankis mier, klientis davalebiT, misi kontragentis

sasargeblod, xelSekrulebis Tanaxmad gacemuli fuladi valdebuleba, romlis

mixedviTac akreditivis gamxsneli (emitenti) banki valdebulia, klientis

* aqcepti _ Tanxmoba ganaRdebaze

17

(akreditivis davalebis mimcemis) TxovniTa da gankarkulebiT, miTiTebuli dokumentis

sanacvlod gadauxados mesame pirs (remitents) am piris brZanebiT fuladi Tanxa, an

gaanaRdos remitentisagan gadmopirebuli Tamasuqi, moaxdinos aqcepti, an/da daavalos

sxva banks am operaciis ganxorcieleba, Tu Sesrulda

sakredito pirobebi. klienti ki valdebulia gadaixados SeTanxmebuli sazRauri.

SeiZleba gaixsnas Semdegi saxis akreditivebi:

dafaruli (deponirebuli) an daufaravi (garantirebuli);

gamoTxoviTi an gamouTxovari.

dafarul (deponirebul) akreditivad iTvleba akreditivebi, romelTa gaxsnisas

gamxsneli banki droebiT gadaricxavs gadamxdelis sakuTar saxsrebs an misTvis

gacemul kredits remitentis bankis gankargulebaSi calke sabalanso angariSze _

`akreditivebi~.

daufaravi (garantirebuli) akreditivi SeiZleba gaixsnas bankebs Soris

sakorespondento urTierTobebis Camoyalibebis dros, Semsrulebel bankSi.

erTdroulad mas eZleva akreditivis gamxsneli (emitenti) bankis angariSidan

akreditivis mTeli Tanxis Camoweris ufleba.

TiToeul akreditivSi aRiniSneba, SeiZleba Tu ara misi gamoTxova. Tu aseTi

miniSneba ar aris, akreditivis gamoTxova akrZalulia.

gamoTxoviTi akreditivi SeiZleba Seicvalos an gauqmdes gamxsneli bankis mier

remitentTan winaswari SeTanxmebis gareSe im SemTxvevaSi, Tu ar aris daculi

xelSekrulebiT gaTvaliswinebuli pirobebi, an roca gamxsneli banki vadamde uars

ambobs akreditivis gadaxdis garantiaze.

SesaZlebelia gamoTxoviTi akreditivis pirobebis Secvla. am SemTxvevaSi

gadamxdels ufleba aqvs Sesabamisi cvlilebebis Sesaxeb gankargulebebi misces

remitents (gamyidvels), mxolod gamxsneli (emitenti) bankis saSualebiT, romelic amis

Sesaxeb acnobebs remitentis banks, es ukanaskneli ki, remitents. Semsrulebeli banki

valdebulia gaanaRdos sabuTebi, romlebic Seesabameba remitentis mier wardgenili

akreditivis pirobebs da miiRos remitentis bankma am ukanasknelis mier akreditivis

gauqmebis an Secvlis Setyobinebis miRebamde.

gamouTxovari akreditivi SeiZleba daamowmos Semsrulebelma bankma, Tu

gamxsneli (emitenti) banki uflebamosilebas aZlevs an Txovs Semsrulebel banks,

daadasturos misi gamouTxovari akreditivi. aseTi dasturi akreditivis gamxsneli

bankis valdebulebasTan erTad warmoadgens damadasturebeli bankis damatebiT myar

valdebulebas, ganaxorcielos gadaxdebi akreditiviT misi yvela pirobis dacvis

SemTxvevaSi. damowmebuli gamouTxovari akreditivis dros gadaxdaze pasuxs agebs

rogorc gamxsneli banki, ise damadasturebeli banki.

18

Semsrulebeli bankis mier daumowmebeli gamouTxovari akreditivis gadaxdaze

pasuxs agebs mxolod gamxsneli banki.

gamouTxovari akreditivi ar SeiZleba Seicvalos an gauqmdes remitentis

Tanxmobis gareSe.

remitents SeuZlia vadamde uari Tqvas akreditivis gamoyenebaze, Tu es

gaTvaliswinebulia akreditivis pirobebiT.

akreditivi unda gaixsnas mxolod erT remitentTan angariSsworebisaTvis.

akreditivi vadiania. akreditivis moqmedebis vada da angarissworebis wesi

ganisazRvreba akreditivis davalebis mimcemsa da remitents Soris dadebuli

xelSekrulebiT, romelSic unda aRiniSnos:

gamxsneli bankis dasaxeleba;

akreditivis saxeoba da misi Sesrulebis wesi;

remitentis mier akreditiviT saxsrebis misaRebad warmosadgeni sabuTebis

sruli CamonaTvali da zusti dasaxeleba;

sabuTebis wardgenis vadebi, moTxovnebi sabuTebis gaformebisaTvis;

xelSekrulebiT gaTvaliswinebuli sxva pirobebi.

gamxsneli bankis mier garantirebuli akreditivebi gaixsneba myidvelTan

dadebuli xelSekrulebisa da sxva bankTan sakorespondento urTierTobebis pirobebis

Sesabamisad. aseT akreditivebs remitentis banki Seasrulebs arsebuli wesis dacviT.ÅÉ

angariSsworeba sagadaxdo moTxovna-davalebebiT xdeba mimwodebels (gamyidvelsa)

da myidvels Soris miwodebis dokumentebis (sabuTebis) safuZvelze, igi warmoadgens

mimwodeblis moTxovnas myidvelisadmi gaanaRdos xelSekrulebis Sesabamisad

miwodebuli produqciis, Sesrulebuli samuSaoebis an gaweuli momsaxurebis

Rirebuleba.

vada, romlis ganmavlobaSic gadamxdeli valdebulia waradginos bankSi

sagadaxdo moTxovna-davaleba, ganisazRvreba mxareebs Soris dadebuli xelSekrulebiT

da bankis mier ar kontroldeba.

sagadaxdo moTxovna-davalebis ganaRdebaze mTlianad an nawilobriv uaris Tqmis

SemTxvevaSi, gadamxdeli acnobebs uSualod mimwodebels, xelSekrulebiT daTqmuli

wesiT da vadebSi.

xelSekrulebiT gaiTvaliswineba agreTve, gadamxdelis pasuxismgebloba mis mier

bankSi sagadaxdo moTxovna-davalebis dagvianebiT wardgenisaTvis.

CekebiT angariSsworebisas ZiriTad dokuments saangariSsworebo Ceki

warmoadgens. Ceki fasiani qaRaldia, romelic gamoiyeneba rogorc gadaxdis saSualeba.

igi erTiani nimuSis mixedviT mzaddeba da aris mkacri aRricxvis blanki. CekebiT

angariSsworebis dros Cekis gamcemi, banks aZlevs werilobiT davalebas CekSi

aRniSnuli Tanxis ganaRdebis Sesaxeb. Cekis gamowera SeiZleba mxolod im sabanko

19

dawesebulebaze, romelSic inaxeba Cekis gamcemis saxsrebi, rac mas uflebas aZlevs

saerTo wesiT gankargos es saxsrebi Cekis saSualebiT. Cekebs gamoiyeneben rogorc

fizikuri, ise iuridiuli pirebi, `Cekis Sesaxeb~ saqarTvelos kanoniT

gaTvaliswinebuli pirobebis dacviT.

sainkaso davalebebiT angariSsworeba xdeba dadgenil vadebSi gadauxdeli

sagadasaxado da sxva valdebulebebis, sawarmoebis Tanxmobis gareSe, udavo wesiT

gadaxdevinebisas, sasamarTlo da sxva organoebis gadawyvetilebaTa safuZvelze,

romelTac kanonmdeblobiT gaaCniaT gadasaxdelTa dakisrebis uflebamosileba. udavo

wesiT saxsrebis amoRebas axdenen mxolod sasamarTlo aRmasruleblebi da moqmedi

kanonmdeblobis Sesabamisad, msgavsi uflebamosilebis mqone pirebi. gadamxdelis

angariSebidan saxsrebis Camowera xdeba sasamarTloebis mier gacemuli saaRsrulebo

furclebisa da kanonmdeblobis Sesabamisad masTan gaTanabrebuli dokumentebis

safuZvelze.

bankSi wardgenil sasamarTlo gadawyvetilebas, saaRsrulebo furcelsa da

sainkaso davalebas Soris ar SeiZleba arsebobdes raime saxis urTierTSeusabamoba.

analogiuri wesi vrceldeba sxva dokumentebis safuZvelze udavo wesiT

gadaxdevinebisasac. udavo wesiT saxsrebis Camowerisas saaRsrulebo dokumentebi

waredgineba uSualod im sabanko dawesebulebas, sadac gaxsnilia movalis angariSi.

aRniSnuli moTxovnebis arasrulyofilad dacvis SemTxvevaSi, sabanko dawesebulebaSi

udavo wesiT Tanxis Camosawerad wardgenili sabuTebi daubrundeba warmdgens.

sainkaso davalebebs banki miiRebs angariSsworebis angariSze saxsrebis

arsebobis miuxedavad. angariSsworebis angariSze saxsrebis ukmarosobis SemTxvevaSi

davaleba moTavsdeba karTotekaSi da ganaRdeba moxdeba pirvel rigSi saxsrebis

Semosvlis kvalobaze mTlianad an nawilobriv.

1.3. angariSsworebis angariSis operaciebis

aRricxva

yvela sawarmos, romelic damoukidebel iuridiul erTeuls warmoadgens, bankSi

gaexsneba angariSsworebis angariSi. angariSsworebis angariSis gasaxsnelad

iuridiulma pirma bankSi unda waradginos Semdegi dokumentebi:

gancxadeba angariSsworebis angariSis gaxsnaze;

notarialuri wesiT damowmebuli xelmowerebis (faqsimile) da beWdis nimuSi;

20

sawarmos wesdebisa da sadamfuZneblo dokumentebis asli, danomrili, zonargayrili da

notarialurad damowmebuli;

saxelmwifo registraciis mowmobis asli;

cnoba sagadasaxado inspeqciaSi gadamxdelad aRricxvaze ayvanis Sesaxeb.

banki gauxsnis ra sawarmos angariSsworebis angariSs, miakuTvnebs mas morig

nomers da sawarmos ukve SeuZlia am angariSis meSveobiT ganaxorcielos fuladi

saSualebebis moZraobasTan dakavSirebuli operaciebi. angariSsworebis angariSze

ganTavsebulia ra sawarmos fuladi saSualebebi, misi ganmkargveli sawarmos

xelmZRvaneli da mTavari buRalteria. banki mxolod asrulebs operaciebs, romelTa

gaxorcielebac dadasturebulia sawarmos xelmZRvanelisa da mTavari buRaltris

xelmoweriT. banki emsaxureba sawarmos – rezidents, masTan dadebuli xelSekrulebis

safuZvelze da am momsaxurebisaTvis Rebulobs Sesabamis anazRaurebas. igi

angariSsworebis angariSis meSveobiT axorcielebs momxdari operaciebis kontrols,

raTa ar dauSvas iseTi operaciebis moxdena, romlebic ar Seesabamebian sawarmos

wesdebiT gaTvaliswinebul saqmianobas an arRveven saSualebebis gamoyenebisa da

angariSsworebis dadgenil wess.

angariSsworebis angariSis meSveobiT xorcieldeba rogorc naRdi, ise unaRdo

operaciebi. naRdi operaciebi dakavSirebulia uSualod naRdi fulis moZraobasTan,

aseTebia: naRdi fulis Setana angariSsworebis angariSze, an naRdi fulis gamotana

angariSsworebis angariSidan. unaRdo operaciebSi uSualod fuladi niSnebis moZraoba

ar igulisxmeba. igi xorcieldeba angariSsworebis angariSze Tanxis GCaricxviT, an

angariSsworebis angariSidan Tanxis gadaricxviT.

bankSi Sesasruleblad wardgenili saangariSsworebo dokumentebi (sabuTebi)

unda Seesabamebodes moTxovnebs da maTSi unda aRiniSnos:

saangariSsworebo sabuTis dasaxeleba;

saangariSsworebo sabuTis nomeri, gamoweris TariRi;

gadamxdeli bankis dasaxeleba da kodi;

gadamxdelis dasaxeleba, misi angariSis nomeri bankSi;

Tanxebis mimRebis dasaxeleba, misi angariSis nomeri bankSi, mimRebi bankis dasaxeleba

(CekSi ar aRiniSneba), bankis kodi 9 nomeri;

gadamxdelisaTvis (mimRebisaTvis) sagadasaxado organoebis mier miniWebuli

saidentifikacio kodi;

gadaxdis daniSnuleba (CekSi ar mieTiTeba) teqstobrivad;

21

gadasaxdeli Tanxa cifrebiT da sityvebiT.

sabuTis Sedgenis wesis miuxedavad, sabuTis pirvel pirze unda iyos saTanado

xelmowerebi, dadasturebuli beWdiT.

angariSsworebis angariSze naRdi fulis Setana formdeba `gancxadebiT naRdi

fulis Setanaze~. mas avsebs angariSsworebis angariSze fulis Semtani erT calad da

Tavadve awers xels.

angariSsworebis angariSidan naRdi fulis gamotana xdeba GCekiT. Ceki (fuladi)

moTavsebulia saCeko wignakSi. igi mkacri angariSgebis blanks warmoadgens da

maSasadame, dadgenili wesiT unda inaxebodes (cecxlgamZle karadaSi da a. S.). Ceki

gamoiwereba xeliT, melniani an burTuliani kalmiT. Secdomebi, Casworebebi da

amoSlebi saangariSsworebo dokumentebSi saerTod, da m. S. CekSi dauSvebelia. Ceki

gamoiwereba mTavari buRaltris mier, erT calad. misi rekvizitebia: Cekis mflobelis

(gamomweris) dasaxeleba da angariSsworebis angariSis nomeri, Cekis nomeri, romelic

ganmeorebulia Cekis marjvena, zeda kuTxeSi, Cekis gamoweris TariRi, Tanxa (cifrebiT

da sityvebiT), bankidan fulis gamomtanis gvari, saxeli, mamis saxeli. Ceks xels awers

sawarmos xelmZRvaneli da mTavari buRalteri, romelTa xelweris nimuSi (faqsimile)

winaswar wardgenilia bankSi da daesmeba sawarmos beWedi. Cekis meore gverdze

mieTiTeba bankidan gamotanili Tanxis gamoyenebis daniSnuleba, romelic agreTve

dasturdeba Sesabamisi xelmoweriT da bankidan fulis gamomtanis piradobis

damadasturebeli dokumentebis monacemebi. CekTan erTad ivseba Cekis yua, romelSic

igive rekvizitebia, rac CekSi. yua rCeba saCeko wignakSi. Cekis gamoyenebis vada aTi dRea,

romlis gasvlis Semdeg, gamouyenebeli Ceki unda gauqmdes. gauqmebuli Ceki brundeba

saCeko wignakSi.

bankis meSveobiT gaxorcielebuli unaRdo operaciebi formdeba sagadaxdo

davalebiT, sagadaxdo moTxovna_davalebiT da a.S.

sagadaxdo davalebebi, sagadaxdo moTxovna-davalebebi, rogorc wesi, teqnikuri

saSualebebis gamoyenebiT gamoiwereba, piris gadasaRebi qaRaldis qveS erTi

SesrulebiT, an dednis gamravlebiT bankisaTvis an angariSsworebaSi monawile

mxareebisaTvis saWiro raodenobiT.

gadamxdelis angariSsworebis angariSidan Tanxebi Camoiwereba mxolod

saangariSsworebo sabuTis pirveli piris safuZvelze, Tu saqarTvelos erovnuli bankis

miTiTebiT sxva wesi ar aris gaTvaliswinebuli. saangariSsworebo sabuTis yvela pirze

banki aRniSnavs miRebisa da ganaRdebis TariRs, amasTan gadamxdelisaTvis gankuTvnil

sabuTs dausvams saxelobiT, an nomrian Stamps.

22

sagadaxdo davaleba warmoadgens sawarmos davalebas bankisadmi, rom man

sawarmos angariSsworebis angariSidan Camoweros Tanxa da gadaricxos igi mimRebis

angariSze, sagadaxdo davalebaSi miTiTebuli rekvizitebis Sesabamisad. gadamxdeli

banks warudgens sagadaxdo davalebas, dadgenili formis blankiT sam an oTx calad,

angariSsworebaSi monawile mxareTa erT qalaqSi an sxadasxva qalaqSi ganlagebis

mixedviT, sagadaxdo davaleba Semdegi saxisaa:

sagadaxdo davaleba ^# TariRi -

gadamxdelis dasaxeleba _

saident. Kkodi angariSi (debeti) Tanxa

gadamxdelis banki - kodi

mimRebis dasaxeleba - Tanxa sityvebiT

saident. Kkodi angariSi (krediti)

mimRebi banki - bankis kodi

biujetis Semosavlis saxazino kodi bankis aRniSvnebi

gadaxdis daniSnuleba -

bankSi Semosvlis dro. . ……

gatarebulia bankis mier . .

damatebiTi informacia xelmowera

xelmowerebi: xelmZRvaneli b.a. Stampis adgili

sagadaxdo moTxovna-davaleba warmoadgens mimwodeblis moTxovnas meore

mxarisadmi, myidvelisadmi, gaanaRdos xelSekrulebis Sesabamisad miwodebuli

produqciis, Sesrulebuli samuSaoebis an gaweuli momsaxurebis Rirebuleba.

mimwodebeli sagadaxdo moTxovna-davalebas gamowers Sesabamis blankze sam

calad da TandarTul sabuTebTan erTad gaugzavnis uSualod myidvels. aqedan,

pirveli egzemplari gadamxdelis angariSidan Tanxebis Camoweris safuZvels

warmoadgens da operaciis Sesrulebis Semdeg rCeba bankis dRiur sabuTebSi; meore

23

egzemplari gadamxdelis momsaxure bankis mier gaigzavneba mimwodeblis momsaxure

bankSi, xolo mesame - daubrundeba gadamxdels operaciis ganxorcielebis dasturad.

sagadaxdo moTxovna-davalebis mTlianad an nawilobriv ganaRdebaze Tanxmobis

(aqceptis) SemTxvevaSi gadamxdeli mas gaaformebs angariSis gankargvis uflebis mqone

pirebis xelmoweriT, beWdis dasmiT da Caabarebs Tavis momsaxure banks. sagadaxdo

moTxovna-davaleba bankis mier Sesasruleblad miiReba gadamxdelis angariSze

saxsrebis arsebobisas. sagadaxdo moTxovna-davalebis ganaRdebaze aqcepts (Tanxmobas

ganaRdebaze) akeTebs gadamxdeli. aqceptze mTlianad an nawilobriv uaris Tqmis

SemTxvevaSi, gadamxdelma unda acnobos uSualod momwodebels xelSekrulebiT

daTqmuli wesiT da vadebSi.

sagadaxdo moTxovna-davaleba Semdegi saxisaa:

Semovida bankSi sagadaxdo moTxovnaTa davaleba #

`------~ _______________ 200—w.

(Stampis adgili)

gadamxdeli ___________________________________________________

kodi debeti Tanxa

gadamxdelis banki ________________________ kodi ang.#

(dasaxeleba da adgilsamyofeli)

mimRebi -____________________________________________________ krediti

kodi ang.#

mimRebis banki ____________________________ kodi ang.#


(gadasaxdeli Tanxa sityviT) krediti

ang.#

gatarebulia bankis mier

`------~ __________ 200__w.

gadamxdelis xelmowerebi: bankis xelmowerebi:

(gadaxdis daniSnuleba, saqonlis, Sesrulebuli samuSaos, gaweuli momsaxurebis dasaxeleba, xelSekrulebis TariRi da #) miRebis xelmowerebi: debeti

b.a.

ang.#

gadasaxdeli Tanxa

b.a.

saravi – TiToeul dReze ___% ______lari (Tanxa sauraviTurT)

24

sawarmos angariSsworebis angariSidan misi Tanxmobis gareSe, udavo wesiT

saxsrebis gadaxdevineba SeiZleba moxdes sasamarTlo da sxva organoebis

gadawyvetilebaTa safuZvelze, romelTac kanonmdeblobis Sesabamisad gaaCniaT

gadasaxdelTa dakisrebis uflebamosileba.

gadamxdelis angariSidan saxsrebis Camowera xdeba sasamarTlos mier gacemuli

saaRsrulebo furclebisa da masTan gaTanabrebuli dokumentebis safuZvelze.

saaRsrulebo furclebs an masTan gaTanabrebul dokumentebs bankSi wardgenisas Tan

erTvis gankarguleba saxsrebis Camoweris Sesaxeb oTx egzemplarad, romelic Seivseba

sainkaso davalebis blankze. sainkaso davalebaSi aucileblad unda mieTiTos

normatuli aqtis saxelwodeba, muxli (punqti), romliTac saxsrebis amomRebs micemuli

aqvs udavo Camoweris ufleba. sasamarTlo gadawyvetilebis safuZvelze saxsrebis

Camowerisas banks waredgineba aseve, sasamarTlo gadawyvetilebis pirveli piri an

dublikati. banks SeiZleba waredginos sasamarTlos mier Sesabamisi wesiT damowmebuli

gadawyvetilebis amonaweri. bankSi wardgenil sasamarTlo gadawyvetilebas,

saaRsrulebo furcelsa da sainkaso davalebas Soris raime saxis urTierTSeusabamoba

ar SeiZleba arsebobdes. analogiuri wesi vrceldeba sxva dokumentebis safuZvelze

udavo wesiT gadaxdevinebisasac.

sainkaso davalebis meore mxares keTdeba aRniSvnebi nawilobriv gadaxdaze.

sainkaso davalebebs banki miiRebs angariSsworebis angariSze saxsrebis arsebobis

miuxedavad. angariSsworebis angariSze saxsrebis ukmarisobis SemTxvevaSi davaleba

bankis mier aiReba kartoTekaSi da ganaRdeba moxdeba pirvel rigSi saxsrebis

Semosvlis kvalobaze mTlianad an nawilobriv.

sainkaso davaleba Semdegi saxisaa:

Stampis adgili

Semovida gadamxdelis bankSi

sainkaso davaleba (gankarguleba) #

`___~ _____________ 200__w.

gadamxdeli _________________________________________________

saidentifikacio kodi

gadamxdelis banki ________________________kodi


mimRebi ____________________________________

saidentifikacio kodi

mimRebis banki ____________________________ kodi


krediti ang.#

Tanxa

debeti ang. #

25

(gadasaxdeli Tanxa sityvebiT)

(gadaxdis daniSnuleba, normatiuli aqtis nomeri, TariRi, punqti, romliTac warmoebs udavo wesiT Camowera)

b. a. warmdgenis xelmowerebi: gatarebulia bankis mier:

1. `___~___________ 200__w.

2. bankis xelmowerebi:

angariSsworebis angariSis meSveobiT ganxorcielebuli unaRdo angariSsworebis

calke saxes akreditiviT da CekebiT angariSsworeba warmoadgens.

akreditivis gaxsna (wardgena) xdeba gamxsneli bankis mier akreditivze

gancxadebis safuZvelze.

CekebiT angariSsworebisas gamoiyeneba saangariSsworebo Ceki. saangariSsworebo

Cekebi TavianTi SinaarsiT gansxvavdebian fuladi Cekebisagan.

sawarmo periodulad, Tavisi momsaxure bankidan Rebulobs amonawers

angariSsworebis angariSidan (avizos), amonaweri angariSsworebis angariSidan keTdeba

bankis mier da egzavneba klients (sawarmos). masSi asaxulia angarisSworebis angariSiT

ganxorcielebuli yoveldRiuri operaciebi, am operaciebis Sedegad momxdari

cvlilebebi da fuladi saSualebebis naSTi (Semavali da gamomavali) amonaweris

momzadebis momentisaTvis.

amonaweri angariSsworebis angariSidan (avizo), romelic sawarmoSi miRebulia

bankidan, damuSavdeba mTavari buRaltris mier. damuSavebaSi upirveles yovlisa,

igulisxmeba amonaweris (avizos) sisworis Semowmeba, misi Sesabamisoba operaciis

moxdenis damadasturebel dokumentebTan. Semowmebis Sedegad aRmoCenili Secdomis an

sxva Seusabamobis SemTxvevaSi unda ecnobos momsaxure banks, amonaweris miRebidan

araugvianes 10 dRis ganmavlobaSi. amonaweris damuSavebisas mxedvelobaSi miiReba is,

rom bankSi, angariSsworebis angariSze ganTavsebuli fuladi saSualebebi sawarmos

kuTvnilebaa, misi ganmkargveli sawarmoa, banki mxolod inaxavs mas da momsaxurebas

uwevs sawarmos, Tanaxmad xelSekrulebisa, am saSualebebis moZraobasTan

dakavSirebuli operaciebis ganxorcielebaSi, e. i. momsaxure bankisaTvis sawarmo

klients warmoadgens da angariSsworebis angariSze ganTavsebuli TanxebiT mis winaSe

valdebulia. amitom, angariSsworebis angariSze ricxuli fuladi saSualebebi

sawarmos aqtivebia, da Sesabamisad, maTi arsebobisa da moZraobis aRsaricxavad

gamoyenebuli angariSi _ aqtiuri angariSia, romelsac normaluri saldo debetis

mxares unda qondes. bankisaTvis ki, igi valdebulebis amsaxveli angariSia, romlis

26

normaluri saldo sakreditoa. aqedan gamomdinare, bankidan miRebul amonawerSi

(avizoSi) sawarmos fuladi saSualebebis periodis dasawyisisa da bolosaTvis

(Semavali da gamavali naSTi), agreTve periodis ganmavlobaSi Tanxis zrda, maTi miReba

asaxulia kreditis svetSi, xolo Tanxis Semcireba, gadaricxva, Camowera, naRdi fulis

gacema _ debetis svetSi. angariSsworebis angariSis amonaweris aRniSnuli Tavisebureba

misi damuSavebisas unda gaiTvaliswinos sawarmos buRalterma da amonaweris debetis

svetSi asaxuli Tanxebi, Sesabamis angariSebTan korespondenciiT asaxos

angariSsworebis angariSis operaciebis aRsaricxavad gankuTvnili angariSis kreditSi

da piriqiT, amonaweris kreditis svetSi asaxuli Tanxebi _ Sesabamis angariSebTan

korespondenciiT, angariSsworebis angariSis debetSi.

amonaweri angariSsworebis angariSidan warmoadgens ra buRaltruli Canawerebis

safuZvels, buRaltris mier, misi Semowmebis Semdeg debetisa da kreditis svetebSi

ganTavsebuli TiToeuli Tanxis gaswvriv keTdeba mokorespondento angariSis miTiTeba.

angariSsworebis angariSis amonaweris (avizos) damuSaveba unda moxdes bankidan misi

miRebisTanave. SecdomiT Caricxuli an Camowerili Tanxebi unda gamocalkevdes da maT

garkvevamde Sesabamisad aisaxos, rogorc pretenziebs daqvemdebarebuli Tanxebi.

amonaweri angariSsworebis angariSidan Semdegi saxisaa:

amonaweri angariSsworebis angariSidan (avizo) Semdegi saxisaa:

amonaweri piradi angariSidan #; TariRi;

banki (filiali) pasuxismgebeli Semsrulebeli

klienti (sawarmos dasaxeleba) bolo brunvis TariRi

valuta _ qarTuli lari valutis kursi 0.0000

Semavali naSTi _ 01/01/200X-Tvis pasivi 0.00

sa

b.#

mokorespodento angariSi debeti krediti eq. lari operaciis Sinaarsi

sul

gamomavali naSTi _ 01/01/200X-Tvis pasivi 0.00

angariSsworebis angariSis meSveobiT ganxorcielebuli operaciebis

aRsaricxavad, bass-is mixedviT SemuSavebuli da sadReisod moqmedi angariSTa gegmiT

27

gaTvaliswinebulia angariSi #1210 èrovnuli valuta rezident bankSi~. igi sawarmos

fuladi saSualebebis amsaxveli da maSasadame, aqtiuri angariSia. aqedan gamomdinare,

cxadia, am angariSs normaluri saldo debetis mxares aqvs, mis debetSi aisaxeba

saangariSgebo periodis ganmavlobaSi fuladi saSualebebis miReba, GCaricxva, xolo

kreditSi _ fuladi saSualebebis gacema, gadaricxva. angariSi èrovnuli valuta

rezident bankSi~ realuri, mudmivi angariSia da maSasadame, am angariSze saangariSgebo

periodis bolosaTvis (31 dekembrisaTvis) ricxuli saldo (naSTi) gadaitaneba balansSi,

aqtivebis, kerZod mimdinare aqtivebis SemadgenlobaSi muxliT _ `fuladi saSualebebi~.

angariSi èrovnuli valuta rezident bankSi~ Tavisi debetiT SeiZleba

ukavSirdebodes Semdegi angariSebis kredits:

1. fuladi saSualebebis amsaxveli sxva angariSebis kredits, rogoricaa: naRdi fuli

erovnul valutaSi _ sabanko angariSze naRdi fulis Setanisas; ucxouri valuta

rezident bankSi _ misi konvertaciisa da erovnul valutaSi gadayvanisas; akreditivebi

_ akreditivis vadis gasvlis SemTxvevaSi akreditivze wardgenili Tanxis dabrunebisas;


investirebuli Tanxebis dafarvisas, fasiani qaRaldebis (aqciebi, obligaciebi)

gayidvisas;

3. sxvadasxva saxis debitoruli davalianebebiT warmoqmnili moTxovnebis dafarvisas,

moTxovnebis amsaxveli angariSebis kredits, rogoricaa, moTxovnebi miwodebiT da

momsaxurebiT; moTxovnebi mekavSire sawarmoebis mimarT; moTxovnebi sawarmos

personalis mimarT; moTxovnebi partniorebze gacemuli sesxiT; moTxovnebi kapitalis

Sevsebaze (mimdinare nawili); moTxovnebi gacemuli avansebiT; miRebuli moklevadiani

Tamasuqebi; misaRebi dividendebi; misaRebi procentebi; dasabrunebeli gadasaxadebis

amsaxveli angariSebi da a.S.

4. grZelvadiani aqtivebis gayidvisas, aqtivebis amsaxveli Sesabamisi angariSebis kredits,

rogoricaa magaliTad, Senobebis, manqana-danadgarebis da sxva angariSebi.

5. sxvadasxva saxis sesxebis miRebisas, sesxebis saxeebis mixedviT, Sesabamisi sesxebiT

warmoqmnili valdebulebebis amsaxveli angariSebis kredits. magaliTad, moklevadiani

sesxebi, sesxebi partniorebisagan, grZelvadiani sesxebi da sxva,

6. sagadasaxado valdebulebebis amsaxveli angariSebis kredits, gadaxdili gadasaxadebis

ukandabrunebis SemTxvevaSi, maTi saxeebis mixedviT.

28

7. Semosavlebis miRebisas _ Semosavlebis amsaxveli angariSebis kredits, Semosavlebis

saxeebis mixedviT. magaliTad, Semosavali realizaciidan; sxva saoperacio

Semosavlebi; saprocento Semosavlebi; Semosavlebi dividendebiT; gansakuTrebuli

Semosavlebi da a.S. angariSebis amave jgufs miekuTvneba `miRebuli avansebi~,

romelic daumsaxurebel, gamoumuSavebel anu winaswar miRebul Semosavals

warmoadgens.

angariSi `erovnuli valuta rezident bankSi~ Tavisi kreditiT SeiZleba

ukavSirdebodes Semdegi angariSebis debets:

1. fuladi saSualebebis amsaxveli sxva angariSebis debets, rogoricaa: naRdi fuli

erovnul valutaSi _ sabanko angariSidan naRdi fulis gamotanisas; ucxouri valuta

rezident bankSi _ erovnuli valutis (laris) konvertaciisa da ucxour valutaSi

gadayvanisas; akreditivebi _ akreditivis wardgenisas (gaxsnisas);

2. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis debets, Tanxebis

investirebisas; fasiani qaRaldebis (aqciebi, obligaciebi) SeZenisas;







gamoyenebisas;





6. grZelvadiani aqtivebis SeZenisas, aqtivebis calkeuli jgufebis amsaxveli Sesabamisi

angariSebis debets, rogoricaa magaliTad, Senobebis, manqana-danadgarebis,

aramaterialuri aqtivebis da sxva angariSebi;

7. valdebulebebis amsaxveli Sesabamisi angariSebis debets, valdebulebebis

gastumrebisas (dafarvisas), rogoricaa, miwodebidan da momsaxurebidan warmoqmnili

valdebulebebi, valdebulebebi mekavSire sawarmoebis winaSe, sesxebi (moklevadiani,

29

grZelvadiani), sagadasaxado valdebulebebi _ gadasaxadebis saxeebis mixedviT,

daricxuli valdebulebebis amsaxveli angariSebi, gadasaxdeli xelfasi da sxva;

8. danaxarjebis amsaxveli angariSebis debets, rogoricaa, miwodebis xarjebis amsaxveli

angariSebi, saerTo da administraciuli xarjebis amsaxveli angariSebi, arasaoperacio

da gansakuTrebuli xarjebis amsaxveli angariSebi.

1.4. ucxouri valutiT warmoebuli operaciebis aRricxva

sawarmoebi ekonomikuri saqmianobis ganxorcielebisas gamoiyeneben e. w. samuSao

valutas. samuSao valuta aRniSnavs im ZiriTadi ekonomikuri garemos valutas, sadac

sawarmo eweva saqmianobas, akeTebs da xarjavs fuls. bass-is Tanaxmad, samuSao valutis

gansazRvrisas sawarmo iTvaliswinebs Semdeg faqtorebs:

valutas, romelic umTavres gavlenas axdens saqonlisa da momsaxurebis realizaciis fa-

sebze; da

valutas, romelic umTavres gavlenas axdens saqonlisa da momsaxurebis uzrunvelyofas-

Tan dakavSirebuli masalebis, SromiT da sxva danaxarjebze.

mniSvnelovania agreTve, iseTi faqtorebis gaTvaliswinebac, rogoricaa: valuta,

romelSic miiReba saxsrebi safinanso saqmianobidan (e.i. savalo da wilobrivi instru-

mentebis gamoSvebidan) da valuta, romelSic, Cveulebriv, xdeba saoperacio saqmianobi-

dan miRebuli saxsrebis Senaxva.

saqarTvelos sawarmoebisaTvis samuSao valuta aris lari, romelic warmoadgens

warsadgen valutas. warsadgeni valuta aRniSnavs valutas, romelic gamoiyeneba sawar-

mos finansuri angariSgebis warsadgenad.

sawarmoebs, romlebic axorcieleben sagareo-ekonomikur saqmianobas,

warmoeqmnebaT ucxouri valutis gamoyenebis aucilebloba. ucxouri valuta aRniSnavs

yvela sxva valutas, romelic ar warmoadgens sawarmos samuSao valutas.

sawarmom sagareo-ekonomikuri saqmianoba SesaZloa ganaxorcielos ori gziT _

gaaCndes ucxouri qveganayofi an awarmoebdes sameurneo operaciebs ucxouri valutiT.

garda amisa, SesaZloa, sawarmo finansur angariSgebas waradgendes ucxour valutaSi.

amocanas warmoadgens is, Tu:

rogor unda asaxos sawarmom finansur angariSgebaSi ucxouri valutiT Ses-

rulebuli operaciebi an misi ucxouri qveganayofis saqmianoba;

30

rogor unda gadaiangariSos finansuri angariSgeba warsadgen valutaSi.

aRniSnul kiTxvebze pasuxis gacemisaTvis gadasawyvetia ZiriTadad, ori sakiTxi:

romeli gasacvleli savaluto kursi unda gamoiyenos sawarmom;

rogor unda aisaxos finansur angariSgebaSi savaluto kursebis cvlilebe-

biT gamowveuli Sedegebi.

finansuri angariSgebis momzadebisas, TiToeuli sawarmo, imis miuxedavad, ras

warmoadgens igi _ damoukidebel sameurneo erTeuls, sameurneo erTeuls, romelic uc-

xour valutaSi awarmoebs operaciebs, Tu ucxour qveganayofs _ gansazRvravs Tavis

samuSao valutas. sawarmo, ucxour valutaSi gansazRvrul muxlebs gadaiangariSebs Ta-

vis samuSao valutaSi da gadaangariSebis Sedegebs angariSgebaSi waradgens. ucxouri

valutiT warmoebuli operacia iseTi operaciaa, romelic gansazRvrulia ucxour sava-

luto erTeulebSi an moiTxovs angariSsworebas ucxouri valutiT. aseTi tipis opera-

ciebi warmoiqmneba maSin, rodesac:

sawarmo yidulobs an yidis ucxouri valutiT Sefasebul saqonelsa da momsaxurebas;

sawarmo iRebs an gascems sesxs, romlis misaRebi an gadasaxdeli Tanxebi gansazRvrulia

ucxour savaluto erTeulSi; an

sawarmo iZens an yidis ucxouri valutiT Sefasebul aqtivebs, iRebs an faravs ucxouri

valutiT Sefasebul valdebulebebs.

bass-iT ucxouri valutiT warmoebuli operaciebi Tavdapirvelad unda aisaxos samu-

Sao valutiT, operaciis Sesrulebis dRisaTvis samuSao valutasa da mocemul ucxour

valutas Soris arsebuli spot savaluto kursis mixedviT. spot savaluto kursi aris

savaluto kursi dauyovneblivi miwodebisaTvis.

praqtikaSi xSirad iyeneben operaciis Sesrulebis momentisaTvis arsebul savalu-

to kursTan miaxloebul savaluto kurss. magaliTad, SeiZleba gamoyenebul iqnes kvi-

ris an Tvis saSualo savaluto kursi, Tumca, Tu savaluto kursi mniSvnelovnad merye-

obs, saSualo savaluto kursis gamoyeneba ar aris misaRebi.

bass-is mixedviT, yoveli saangariSgebo periodis bolos unda gadaangariSdes:

ucxouri valutiT Sefasebuli fuladi sabalanso muxlebi _ saboloo sava-

luto kursis gamoyenebiT;

arafuladi sabalanso muxlebi, romlebic asaxulia ucxouri valutiT pir-

vandeli Rirebulebis meTodiT _ operaciis Sesrulebis TariRisaTvis arsebuli sava-

luto kursiT;

31

arafuladi sabalanso muxlebi, romlebic asaxulia ucxour valutaSi gan-

sazRvruli realuri RirebulebiT _ realuri Rirebulebis dadgenis dRisaTvis arsebu-

li savaluto kursiT (bass - 21).

fuladi muxlisaTvis damaxasiaTebeli arsebiTi niSania fiqsirebuli an gansaz-

Rvradi raodenobis fulis erTeulebis miRebis ufleba (an miwodebis valdebuleba). fu-

ladi muxlebia: pensiebi da momuSaveTa sxva gasamrjeloebi, romlis gadaxda fuliT un-

da moxdes; anaricxebi, fuladi dividendebi, romelic aRiarebulia valdebulebis saxiT

da sxva. arafuladi muxlisaTvis damaxasiaTebeli arsebiTi niSania fiqsirebuli an gan-

sazRvradi raodenobis fulis erTeulebis miRebis uflebis (an miwodebis valdebule-

bis) ararseboba. arafuladi muxlebia: saqonlisa da momsaxurebisaTvis gadaxdili Tan-

xebi (mag., gadaxdili saijaro qira); gudvili; aramaterialuri aqtivebi; sasaqonlo-mate-

rialuri faseulobebi; ZiriTadi saSualebebi da anaricxebi, romlisTvisac angariSswo-

reba arafuladi aqtivebiT unda moxdes.

rac Seexeba sakurso sxvaobebs, romlebic warmoiqmneba fuladi muxlebis ganaR-

debis an maTi gadaangariSebis dros, unda aRiardes mogebaSi an zaralSi im saangariS-

gebo periodSi, rodesac igi warmoiqmneba.

bass-is mixedviT, rodesac fuladi muxlebi ucxouri valutiT warmoebuli operacie-

bisagan warmoiqmneba da savaluto kursi Seicvleba operaciis TariRsa da saangariS-

sworebo TariRs Soris drois monakveTSi, maSin warmoiqmneba sakurso sxvaoba. Tu anga-

riSsworeba imave saangariSgebo periodSi moxda, rodesac operacia ganxorcielda, ma-

Sin yvela sakurso sxvaoba aRiardeba imave saangariSgebo periodSi. meore mxriv, rode-

sac angariSsworeba xorcieldeba romelime momdevno saangariSgebo periodSi, sakurso

sxvaoba, romelic aRiarebulia TiToeul wina saangariSgebo periodSi angariSsworebis

periodamde, ganisazRvreba am periodis sakurso sxvaobis cvlilebiT.

rodesac arafulad muxlTan dakavSirebuli Semosuloba an zarali pirdapir saku-

Tar kapitalSi aRiardeba, maSin Semosulobisa da zaralis Semadgeneli sakurso sxvao-

bis nebismieri komponentic pirdapir sakuTar kapitalSi unda aRiardes. xolo rodesac

arafulad muxlTan dakavSirebuli Semosuloba an zarali mogebaSi an zaralSi aRiar-

deba, maSin Semosulobisa da zaralis Semadgeneli sakurso sxvaobis nebismieri kompo-

nentic mogebaSi an zaralSi aRiardeba.

ucxouri valutiT ganxorcielebuli operaciebis aRsaricxavad, moqmedi

angariSTa gegmiT gaTvaliswinebulia angariSebi: 1220 - `ucxouri valuta rezident

bankSi~; 1230 - `ucxouri valuta ararezident bankSi~. isini sawarmos fuladi

saSualebebis amsaxveli da maSasadame, aqtiuri angariSebia. aqedan gamomdinare, cxadia,

am angariSebs normaluri saldo debetis mxares aqvT, debetSi aisaxeba saangariSgebo

periodis ganmavlobaSi ucxouri savaluto erTeulebSi gamosaxuli fuladi

32

saSualebebis miReba, GCaricxva, xolo kreditSi _ fuladi saSualebebis gacema,

gadaricxva. isini realuri, mudmivi angariSebia da maSasadame, am angariSebze

saangariSgebo periodis bolosaTvis ricxuli saldo (naSTi) gadaitaneba balansSi,


am angariSebis meSveobiT xorcieldeba rogorc naRdi, ise unaRdo operaciebi.

naRdi operaciebi dakavSirebulia uSualod naRdi ucxouri valutis moZraobasTan,

aseTebia: naRdi ucxouri valutis Setana sabanko angariSebze, an naRdi ucxouri

valutis gamotana sabanko angariSebidan. unaRdo operaciebSi uSualod fuladi

niSnebis moZraoba ar igulisxmeba. igi xorcieldeba sabanko angariSebze ucxouri

valutis CaricxviT, an sabanko angariSebidan ucxouri valutis gadaricxviT.

angariSi `ucxouri valuta rezident bankSi~ (`ucxouri valuta ararezident

bankSi~) Tavisi debetiT SeiZleba ukavSirdebodes Semdegi angariSebis kredits:

1. fuladi saSualebebis amsaxveli sxva angariSebis kredits, rogoricaa: naRdi fuli

ucxour valutaSi, _ sabanko angariSze naRdi ucxouri valutis Setanisas; naRdi

fuli erovnul valutaSi, erovnuli valuta rezident bankSi _ erovnuli valutis

konvertaciisa da ucxour valutaSi gadayvanisas; akreditivebi _ akreditivis vadis

gasvlis SemTxvevaSi akreditivze wardgenili ucxouri valutis dabrunebisas;


investirebuli Tanxebis ucxouri valutiT dafarvisas, fasiani qaRaldebis (aqciebi,

obligaciebi) gayidvisas;

2. moTxovnebis amsaxveli angariSebis kredits _ sxvadasxva saxis debitoruli

davalianebebiT warmoqmnili moTxovnebis ucxouri valutiT dafarvisas;

3. grZelvadiani aqtivebis amsaxveli Sesabamisi angariSebis kredits _ aqtivebis

gayidvisas, rogoricaa magaliTad, Senobebis, manqana-danadgarebis da sxva angariSebi.

4. sesxebiT warmoqmnili valdebulebebis amsaxveli angariSebis kredits _ sxvadasxva

saxis sesxebis ucxouri valutiT miRebisas, sesxebis saxeebis mixedviT, magaliTad,

moklevadiani sesxebi, sesxebi partniorebisagan, grZelvadiani sesxebi da sxva,

5. Semosavlebis ucxouri valutiT miRebisas _ Semosavlebis amsaxveli angariSebis

kredits, Semosavlebis saxeebis mixedviT. magaliTad, Semosavali realizaciidan; sxva

saoperacio Semosavlebi; saprocento Semosavlebi; Semosavlebi dividendebiT;

gansakuTrebuli Semosavlebi da a.S.

33

angariSi `ucxouri valuta rezident bankSi~ Tavisi kreditiT SeiZleba ukavSirdebodes

Semdegi angariSebis debets:

1. fuladi saSualebebis amsaxveli sxva angariSebis debets, rogoricaa: naRdi fuli

ucxour valutaSi _ sabanko angariSidan naRdi ucxouri valutis gamotanisas; ucxouri

valuta rezident bankSi _ ucxouri valutis konvertaciisa da erovnul valutaSi

(lari) gadayvanisas; akreditivebi _ akreditivis ucxouri valutiT wardgenisas

(gaxsnisas);

2. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis debets, ucxouri

valutiT Tanxebis investirebisas; fasiani qaRaldebis (aqciebi, obligaciebi) SeZenisas;







gamoyenebisas;





6. grZelvadiani aqtivebis ucxouri valutiT SeZenisas, aqtivebis calkeuli jgufebis

amsaxveli Sesabamisi angariSebis debets, rogoricaa magaliTad, Senobebis, manqana-

danadgarebis, aramaterialuri aqtivebis da sxva angariSebi;

7. valdebulebebis amsaxveli Sesabamisi angariSebis debets, valdebulebebis

ucxouri valutiT gastumrebisas (dafarvisas), rogoricaa, miwodebidan da

momsaxurebidan warmoqmnili valdebulebebi, valdebulebebi mekavSire sawarmoebis

winaSe, sesxebi (moklevadiani, grZelvadiani), daricxuli valdebulebebis amsaxveli

angariSebi da sxva;

8. danaxarjebis amsaxveli angariSebis debets, rogoricaa, miwodebis xarjebis

amsaxveli angariSebi, saerTo da administraciuli xarjebis amsaxveli angariSebi,

arasaoperacio da gansakuTrebuli xarjebis amsaxveli angariSebi.

34

1.5. akreditiviT angariSsworebis

aRricxva

unaRdo angariSsworebis erTerT formas akreditiviT angariSsworeba

warmoadgens. akreditivi niSnavs myidvelis davalebas misi momsaxure bankisadmi, rom man

myidvelis angariSsworebis angariSze ricxuli Tanxis gansazRvruli nawili

waradginos (gaxsnas) momwodeblis momsaxure bankSi, mis mier operaciis moxdenis

damadasturebeli dokumentebis wardegenisTanave angariSsworebis moxdenisaTvis.

maSasadame, akreditivi gulisxmobs ra myidvelsa da momwodebels Soris

angariSsworebis ganxorcielebas momwodeblis momsaxure bankis meSveobiT, iwvevs

myidvelis fuladi saSualebebis gayinvas garkveuli droiT da Tanxebis dajavSnas

konkretul momwodebelTan angarisworebisaTvis. amdenad, akreditiviT angariSsworeba

erTgvar SezRudvas warmoadgens myidvelisaTvis, xolo garantias _ momwodeblisaTvis

Tanxebis droulad anazRaurebis Sesaxeb. akreditiviT angariSsworebis moTxovna

SeiZleba gamowveuli iyos myidvelis mier momwodeblis davalianebebis dafarvis

vadebis darRveviT, myidvelsa da momwodebels Soris SemTxveviTi, arasistematuri

urTierTobebiT, aqedan gamomdinare, undoblobiT da sxva.

swored imis gamo, rom akreditivi myidvelis uflebebis erTgvar SezRudvas

iwvevs, amasTan igi erTjeradi xasiaTisaa, akreditiviT angariSsworeba unaRdo

angariSsworebis farTod gavrcelebul formas ar warmoadgens.

akreditivs xsnis myidvelis momsaxure anu gamxsneli banki, misive davalebiT.

akreditivis gamxsneli banki emitents warmoadgens, xolo momwodebeli, romelmac Tavis

momsaxure bankSi gaxsnili akreditividan unda miiRos Tanxebi, remitentad iwodeba.

akreditivi SeiZleba gaixsnas mxolod erT remitentTan angariSsworebisaTvis.

akreditivi vadiania. akreditivis moqmedebis vada da angariSsworebis wesi akreditivis

davalebis mimcemsa da remitents Soris dadebuli xelSekrulebiT ganisazRvreba,

romelSic aRniSnuli unda iyos:

gamxsneli bankis dasaxeleba;

akreditivis saxeoba da misi Sesrulebis wesi;

remitentis mier akreditiviT saxsrebis misaRebad warmosadgeni sabuTebis sruli

CamonaTvali da zusti dasaxeleba;

sabuTebis wardgenis vadebi, moTxovnebi maTi gaformebisadmi;

xelSekrulebiT gaTvaliswinebuli sxva pirobebi.

35

akreditivis gasaxsnelad akreditivis davalebis mimcemi momsaxure banks

(gamxsnel banks) warudgens gancxadebas akreditiviT gaTvaliswinebuli Tanxis

gadaricxvis Taobaze, sadac unda aRiniSnos:

xelSekrulebis nomeri, TariRi, romlis mixedviTac ixsneba akreditivi;

akreditivis moqmedebis vada (akreditivis daxurvis weli, ricxvi da Tve);

remirentis dasaxeleba;

akreditivis Semsrulebeli bankis dasaxeleba;

akreditivis Sesrulebis adgili;

sabuTebis sruli da zusti dasaxeleba, romliTac warmoebs akreditiviT gadaxdebi, maTi

wardgenis vada da gaformebis wesi;

akreditivis saxeoba aucilebeli monacemebis aRniSvniT;

saqonlis (Sesrulebuli samuSaos, momsaxurebis) mowodebis vada;

akreditivis Tanxa (cifrebiT da sityvebiT);

akreditivis Sesrulebis wesi.

gancxadeba akreditivis gaxsnaze Semdegi saxisaa:

Semovida bankSi

gancxadeba akreditivze #

`____~ _______________ 200__w.

(akreditivis saxeoba)

akreditivis moqmedebis vada `____~ _____________________ 200__ w.

akreditivis gamcemi ____________________________________________________________________

kodi debeti Tanxa

gamxsneli banki (emitenti) q.__________ kodi ang.#

remitenti ______________________________________________ ang.# krediti

kodi

remitentis banki q. _____________ kodi ang.#

fostiT, telegrafiT-faqsiT (saWiro sityvas gaesvas xazi)

Tanxa sityviT

kodi akreditivis Sesrulebis adgili

xelSekruleba

dakveTis # `___~_____________200__w. saqonlis, samuSaos (momsaxurebis) saxeoba, vada

sabuTebis dasaxeleba, romelTa mixedviTac warmoebs akreditiviT gadaxdebi, aqceptiT, uaqceptod

damatebiTi pirobebi: sesxis gacema nebadarTulia

bankis xelmowerebi b.a.

36

klientis xelmowerebi: gatarebulia bankis mier

`____~ ____________ 200__ w.

bankis xelmowerebi:

akreditivis saxsrebis misaRebad remitenti saqonlis (samuSaos, momsaxurebis)

miwodebis Semdeg, momsaxure bankSi waradgens angariSebis reestrs, miwodebis

damadasturebel da sxva dokumentebs, romlebic akreditivis pirobebiTaa

gaTvaliswinebuli. akreditiviT gadaxdebisa da akreditivis yvela pirobis Sesrulebis

damadasturebeli sabuTebi remitentis banks akreditivis vadis gasvlamde unda

waredginos. akreditivis pirobebidan Tundac erTerTis darRvevis SemTxvevaSi,

gadaxdebi akreditiviT ar ganxorcieldeba.

angariSebis reestri Semdegi saxisaa:

akreditivis saxsrebis misaRebad angariSebis reestri # --------------

`----------~ _________________ w.

sasaqonlo-

satransporto

(samuSaos

Sesrulebis,

momsaxurebis gawevis)

angariSebis nomrebi

da TariRi

remitentTan saqonlis

(samuSaos, momsaxurebis)

miRebisas miReba-Cabarebis

sabuTebis nomrebi da TariRi

kavSirgabmulobis

organizaciebis

meSveobiT saqonlis

gadazidvisas safosto

qviTrebis nomrebi

saqonlis gadatvirTvis

(samuSaos Sesrulebis,

momsaxurebis gawevis)

TariRi

tvirTis

gadamzidavi

transportis

saxeoba

remitentis beWedi

xelmowera:

remitenti angariSebis reestrs warudgens banks sam calad, romelTagan pirveli

piri rCeba bankSi da gamoiyeneba memorialuri orderis saxiT, mesame _ miecema

remitents, rogorc am reestris miRebis dasturi, xolo meore piri sasaqonlo-

satransporto sabuTebTan erTad, bankis Sesabamisi aRniSvniT egzavneba gamxsnel banks,

gadamxdelisaTvis gadasacemad. gamxsneli bankis mier reestris Tanxa imavdroulad

Camoiwereba misi balansgareSe angariSidan `gasanaRdebeli akreditivebi~.

akreditividan naRdi fulis gacema dauSvebelia. im SemTxvevaSi, rodesac

akreditivis pirobebiT gaTvaliswinebulia davalebis mimcemis rwmunebulis aqcepti

37

(Tanxmoba ganaRdebaze), unda Semowmdes saaqcepto warweris arseboba da rwmunebulis

xelmoweris Sesabamisoba mis mier wardgenil nimuSTan.

akreditivis pirobebiT davalebis mimcemis warmomadgenlis aqceptis

gaTvaliswinebisas, warmomadgeneli valdebulia Semsrulebel banks warudginos:

piradobos damadasturebel sabuTi;

sakuTari xelmoweris nimuSi;

akreditivis davalebis mimcemi organizaciis mier gacemuli samivlinebo mowmoba an

mindobiloba.

angariSTa reestrze an akreditivis gasanaRdeblad aqceptirebul sasaqonlo-

satransporto sabuTebze warmomadgeneli akeTebs Semdeg warweras:

~aqceptirebulia~_________________akreditivis xarjze ___________

(TariRi)

--------------------------------------------------------------------------------------------- warmomadgeneli

(myidveli, organizaciis dasaxeleba)

xelmowera________________________

`___~ -___________ 200__w.

remitentis bankSi akreditivi daixureba Semdeg SemTxvevebSi:

akreditivis vadis gasvlis Semdeg. akreditivis daxurvis Sesaxeb Semsrulebeli bankis

Setyobinebis safuzvelze;

vadis gasvlamde, akreditivis Semdgom gamoyenebaze remitentis mier uaris gancxadebiT. am

gancxadebis safuZvelze remitentis banki gamxsnel banks ugzavnis Setyobinebas,

Semsrulebeli bankis mier gamouyenebeli Tanxa gadamxdelis miTiTebiT gadairicxeba im

angariSze, saidanac deponirebuli (gadaricxuli) iyo;

akreditivis nawilobriv, an mTlianad gamoTxovis Taobaze davalebis mimcemis

gancxadebiT akreditivi ixureba an Semcirdeba gamxsneli bankidan Setyobinebis miRebis

dRes, magram ara umetes Sesabamis angariSze ricxuli naSTis Tanxisa. akreditivis

daxurvis Setyobineba egzavneba gamxsnel banks.

sawarmo akreditivebiT angariSsworebis gansaxorcieleblad Tavis angariSTa

gegmaSi gaiTvaliswinebs Sesabamis angariSs `angariSsworeba akreditivebiT~, romelic

unda ganTavsdes angariSTa gegmis jgufSi - `fuli sabanko angariSebze~.

`angariSsworeba akreditivebiT~ sawarmos fuladi saSualebebis amsaxveli da

maSasadame, aqtiuri angariSia. aqedan gamomdinare, cxadia, am angariSs normaluri

38

saldo debetis mxares eqneba, mis debetSi aisaxeba saangariSgebo periodis

ganmavlobaSi akreditivebis gaxsna, xolo kreditSi _ akreditivis Tanxis xarjva

daniSnulebis mixedviT, agreTve misi srulad an nawilobriv daxurva. angariSi

`angariSsworeba akreditivebiT~, rogorc fuladi saSualebebis amsaxveli angariSi,

realuri (mudmivi) angariSia da maSasadame, am angariSze saangariSgebo periodis

bolosaTvis (31 dekembrisaTvis) ricxuli saldo (naSTi) gadaitaneba balansSi,


1.6. CekebiT angariSsworebis

aRricxva

CekebiT angariSsworeba unaRdo angariSsworebis erTerT formas

warmoadgens. CekebiT angariSsworebisas ZiriTad dokuments saangariSsworebo Ceki

warmoadgens. igi fasiani qaRaldia, romelic gadaxdis saSualebad gamoiyeneba. Ceki

erTiani nimuSis mixedviT mzaddeba da mkacri aRricxvis blankia. Cekebis

damzadebisaTvis aucilebelia erovnuli bankis winaswari, werilobiTi nebarTva.

CekebiT angariSsworebis dros Cekis gamcemi, sabanko dawesebulebas aZlevs

werilobiT davalebas CekSi aRniSnuli Tanxis ganaRdebis Sesaxeb. Cekis gamowera

SeiZleba mxolod im sabanko dawesebulebaze, romelSic inaxeba Cekis gamcemis saxsrebi,

rac mas uflebas aZlevs saerTo wesiT gankargos es saxsrebi Cekis saSualebiT.

Cekis gamcemi pasuxismgebelia Cekis ganaRdebisaTvis. Cekebis gamoyeneba

regulirdeba `Cekis Sesaxeb~ saqarTvelos kanoniT.

CekSi aRniSnuli Tanxis gadaxda Cekis gamcemis bankSi SeiZleba:

Cekis gamcemis mier calke deponirebuli saxsrebis angariSidan;

39

Cekis gamcemis Sesabamis angariSze Tanxis ukmarisobis SemTxvevaSi, bankis saxsrebis

xarjze (Tu Cekis gamcemi droulad asrulebs valdebulebebs).

saangariSsworebo Ceki Semdegi saxisaa:

bankis filialis dasaxeleba saTao bankis dasaxeleba

misi adgilmdebareoba adgilmdebareoba

bankis kodi safirmo dasaxdeleba

saangariSsworebo Ceki #

gadauricxeT ________________________________________________________

(mimRebis dasaxeleba)

______________________________________________________________

(Tanxa, sityvierad da cifrebiT)

______________________________ _____________________________

Cekis gamcemis dasaxeleba, piradi angariSis # bankis sakorespondento angariSis #

saangariSsworebo (sakliringo) centris #

Cekis gacemis adgili _______________ TariRi `__ ~ _______________________200__w.

__________________________________

Cekis gamcemis xelmowera

Cekis gamcemis piradobis mowmobis (pasportis) seria da #

saangariSsworebo Cekis meore gverdi

Tanxis zRvruli odenoba, romelzec SeiZleba Cekis gamowera

_____________________________________________________________________

(Tanxa sityvierad)

bankis xelmowera:

Cekis gamcemis bankSi Sesuli Ceki, romlis ganaRdeba garantirebulia bankis

mier, Camoiwereba Cekis gamcemis Sesabamisi angariSidan, xolo Tanxebis ukmarisobis

SemTxvevaSi igi miekuTvneba angariSs `sabanko garantiebis mixedviT gadauxdeli

Tanxebi~. am Tanxaze bankis mier gamoiwereba memorialuri orderi, romelic eZleva

Cekis gamcems (klients) misi piradi angariSidan amonawerTan erTad. es Tanxa

warmoadgens ra sesxs, bankTan dadebuli xelSekrulebis Sesabamisad, Cekis gamcemi

sawarmo Tanxis sargeblobis periodSi, romlis zRvruli vada aseve xelSekrulebiTaa

gansazRvruli, ixdis procents.

Cekis misaRebad sawarmo bankSi waradgens gancxadebas mis angariSze saWiro

Tanxis arsebobisas erT calad, xolo bankis mier Cekis ganaRdebis garantiis

SemTxvevaSi – 2 calad. gancxadebas xels aweren is pirebi, romlebsac micemuli aqvT

b. a.

40

organizaciis angariSze operaciis Sesasrulebel sabuTebze xelmoweris ufleba da

daesmeba beWedi. gancxadebis pirveli cali rCeba sabanko dawesebulebaSi, aRiricxeba

balansgareSe angariSze `bankis mier gacemuli garantiebi da Tavdebebi~, meore cali

miecema sawarmos Cekis ganaRdebis garantiis Sesaxeb bankis dasturad. gancxadebaSi da

mis talonSi aRiniSneba im angariSis nomeri, saidanac ganaRddeba Cekebi, Tu Cekebis

ganaRdeba garantirebulia bankis mier, gancxadebaSi Cekis gacemis Sesaxeb gadaiSleba

striqoni `Ceki angariSsworebisaTvis deponirebuli saxsrebiT~.

gancxadeba Semdegi saxisaa:

gancxadeba #

`___~ ________________ 200__ w.

gTxivT gasceT Cvens # _________ angariSze

1. fulis Ceki ______________________ cali

raodenoba sityvebiT

2.Ceki angariSsworebisaTvis_______________saxsrebis deponirebiT

raodenoba sityvebiT

_______________________ angariSidan_____________ cali

deponireba moxdes __________________________ laris odenobiT

3. Ceki angariSsworebisaTvis bankis garantiis qveS

Cekis moqmedebis vada _________________________

Cekis wardgenis vada___________________________

pretenziis moqmedebis vada _________________________

CvenTvis cnobilia Cekis Sevsebis wesi da pasuxismgebloba

misi saimedo Senaxvisa da ganaRdebisaTvis

Cekebis miRebas vandobT Cvens TanamSromels__________________

gvari, saxeli

romlis xelmoweras vadasturebT _________________________

klientis xelmowera da beWedi

salaros: gaices Cekebi gancxadebaSi miTiTebuli raodenobiT

fulis Cekebi ## ______________________________________

saangariSsworebo Cekebi ## ____________________________

gasca miiRo

molare ______________ ________________

salaros taloni

`___~ _______________200__ w.

angariSi # ______________

gasaformeblad miRebulia Ceki

7. fulisa ___________ cali

# _______________________

# _______________________

2.angariSsworebisaTvis------cali

# _________________________

buRalteri:

buRaltris mier daTvlili

Cekebi ____________________

xelmowera

miiRo

molare __________________

xelmowera

Cekebis calke angariSze saxsrebis deponirebiT gadaxdis uzrunvelyofis mizniT

Cekebis gasacemad gancxadebasTan erTad bankSi wardgenili unda iqnes sagadaxdo

41

davaleba Cekis gamcemis calke pirad angariSze saxsrebis deponirebisaTvis. bankebi

valdebuli arian Cekebis gacemisas Seavson isini Semdegi rekvizitebis gaTvaliswinebiT:

Cekis zemoT marjvena mxares unda aRiniSnos meTauri bankis dasaxeleba da misi

adgilmdebareoba, xolo bankis filialis mier Cekis gacemis SemTxvevaSi, Cekis zemo

marcxena mxares agreTve, filialis dasaxeleba da adgilmdebareoba;

bankis sakorespondento angariSis nomeri;.

Cekis gamcemis dasaxeleba, piradi angariSis #;

Cekis gamcemis piradobis mowmobis an pasportis seria da #;

im Tanxis zRvruli odenoba, romelzec SeiZleba Cekis gamowera da damowmeba bankis

Tanamdebobis pirebis xelmoweriT da beWdiT;

banki valdebulia CekebTan erTad klients misces Cekebis identuri baraTi,

romelic tardeba registraciaSi.

saCeko baraTi Semdegi saxisaa:

saCeko baraTi #

________________________________________________________________________________

(bankis dasaxeleba da misi adgilsamyofeli

1. fizikuri da iuridiuli piris saxelwodeba ____________________________________

2. bankidan Cekis mimRebis xelmowera ____________________________________________

3. bankidan Cekis mimRebis piradobis mowmobis (pasportis) monacemebi _______________

________________________________________________________________________________

(mxolod fizikuri pirebisaTvis)

4. bankidan Cekis mimRebis angariSis nomeri _______________________________________

5. Tanxa sityvebiT larebSi ______________________________________________________

bankis xelmowerebi:

bankis xelmowerebi meordeba baraTis meore gverdzec. Cekis mflobeli Ceks

bankSi waradgens Cekis reestrTan erTad, romelic Semdegi saxisaa:

Cekis reestri #

`___~ ____________ 200__ w. debeti Tanxa

Cekebis Tanxa CamowereT Cekis gamcemis angariSidan

gadamxdelis banki ________________ q. bankis # sakor.

(bankis dasaxeleba) kodi ang.#

mimRebi _____________________________ kodi krediti

mimRebis banki ___________q. __________ kodi ang. #

Cekebis # debeti Tanxa

Cekebis gamcemis angariSebis #

______________________ _____________________________ ___________

42

______________________ ______________________________ ___________

______________________ ______________________________ ___________

bankSi Cekebis warmdgeni piris gatarebulia bankis mier

Tanamdeboba da xelmowera `___~ _____________ 200__w.

bankis xelmowerebi:

bankebi Cekis gamcemis angariSidan Tanxebis Camoweras awarmoebeb miRebuli

Cekebis reestrebis safuZvelze. TviT Cekebi Sesanaxad im bankSi rCeba, sadac gaxsnilia

Sesabamisi bankebis sakorespondento angariSebi.

angariSis gasasworeblad Cekis mimRebi organizacia valdebulia darwmundes, rom:

Cekis Tanxa ar aRemateba mis meore gverdze da saCeko baraTSi bankis mier miweril

zRvrul Tanxas;

CekSi miTiTebuli Cekis gamcemis angariSis nomeri Seesabameba saCeko baraTSi aRniSnuls;

Cekze aRniSnuli Cekis gamcemis pasportis (piradobis mowmobis) seria da nomeri

Seesabameba saCeko baraTSi aRniSnuls;

Cekis gamcemis Cekze xelmowera identuria saCeko baraTSi xelmowerisa.

Cekis ganaRdeba misi warmodgenisTanave xdeba, gaunaRdeblobis SemTxvevaSi Cekis

warmomdgens SeuZlia pretenzia warudginos Cekis gamcems da gadaaxdevinos jarima

CekSi miTiTebuli Tanxis 0,5%-is odenobiT, yoveli dagvianebuli dRisaTvis.

1.7. fulis droiTi Rirebuleba

1.7.1. fulis droiTi Rirebulebis

principi

fulis droiTi Rirebulebis principi farTod gamoiyeneba buRaltruli

aRricxvis rigi sakiTxebis gadawyvetisas. magaliTad, aseTebia: debitoruli da

kreditoruli davalianebebis, ijaris aRricxva, obligaciebsa da sxva fasian

qaRaldebTan dakavSirebuli operaciebi, kapitalis mozidvis dagegmva da misi wyaroebis

gansazRvra, aqtivebis Sefaseba-gadafaseba da sxva.

fuls aqvs Rirebuleba, romelic damokidebulia mis mier motanili Semosavlebis

sidideze.

fulis Rirebulebis gansazRvrisaTvis gamoiyeneba fulis droiTi Rirebulebis

koncepcia, romelic or faqtors emyareba: dros da saprocento ganakveTs.

43

fulis droiTi Rirebulebis gansazRvrisaTvis gamoiyeneba ori dro – mimdinare

(axlandeli) da momavali.

saprocento ganakveTi warmoadgens im Semosavlis gaangariSebis normas, romelic

fuladma Tanxam SeiZleba moitanos droSi. saprocento ganakveTis sidide fuladi

Tanxis dabandebis riskis donezea damokidebuli.

fulis droiTi Rirebulebis koncepciis safuZvels warmoadgens debuleba imis

Sesaxeb, rom fulis erTi da igive Tanxa dRes Rirs meti, vidre garkveuli periodis,

magaliTad, erTi wlis Semdeg, ramdenadac dRes arsebuli fuli SeiZleba gamoyenebul

iqnes Semosavlis misaRebad. e. i. dRes arsebuli fuladi Tanxis momavali Rirebuleba

(future value), erTi wlis Semdeg toli iqneba mis nominalur (mimdinare) Rirebulebas

damatebuli saprocento Semosavali.

magaliTad, Tu dRes gvaqvs 100 lari, erTi wlis Semdeg misi Rirebuleba iqneba

100 lars damatebuli kidev ramdenime lari, romlis odenobac ganisazRvreba

saprocento ganakveTiT.

Tu dRevandeli fuladi Tanxis Rirebuleba SeiZleba gamoisaxos momaval fulSi,

aseve, momavali fuladi Tanxis Rirebuleba SeiZleba gamoisaxos dRevandel fulSi,

rogorc mimdinare anu axlandeli Rirebuleba (present value) Sefasebis sawinaaRmdego

proceduris daxmarebiT.

magaliTad, erTi wlis Semdeg misaRebi 100 laris Rirebuleba drois mimdinare

momentisaTvis ganisazRvreba am 100 laridan procentis Tanxis, anu saprocento

Semosavlis gamoklebiT (diskontirebiT).

amrigad, procenti SeiZleba ganxilul iqnes, rogorc gadasaxdeli - fulis

gamoyenebisaTvis, romelsac fulis mflobeli Rebulobs, xolo gamomyenebeli - ixdis.

procentebis gadaxdas adgili aqvs yvela SemTxvevaSi, rodesac dgeba sakiTxi fulis

droiTi Rirebulebis Sesaxeb, magaliTad, sesxebis, drois ramdenime periodis

ganmavlobaSi miRebuli an gaweuli momsaxurebis gadaxdisas, alternatiuli

sainvesticio gadawyvetilebebis, mowyobilobebisa da sxva aqtivebis Sesyidvis

variantebis Sefasebisas da sxva.

buRaltruli aRricxvis TvalsazrisiT, mniSvnelovania ganvasxvavoT saprocento

danaxarjebi da saprocento Semosavlebi, aseve, TviT procenti da ZiriTadi Tanxa,

rasac es procenti ericxeba.

procenti, rogorc wesi, dgindeba ganakveTis saxiT drois gansazRvruli

periodisaTvis, xolo saprocento gadaxdebis odenoba ganisazRvreba ZiriTadi Tanxis,

saprocento ganakveTisa da periodebis ricxvis safuZvelze. Cveulebriv, aseT periodad

weli aiReba, Tumca sakmaod gavrcelebulia gadaxdis periodis sxva xangrZlivoba:

naxevarweli, kvartali, Tve. procentis daricxvis periodis miuTiTeblobis SemTxvevaSi,

aseT periodad igulisxmeba weli.

44

principuli mniSvneloba aqvs procentebis klasificirebas martiv da rTul

procentebad. maT Soris gansxvaveba ramdenime periodis (wlis) ganmavlobaSi

procentebis daricxvisas warmoiqmneba.

1.7.2. martivi da rTuli

procentebi

martivi procentebis gamoyenebisas maTi Tanxa periodidan periodamde ar icvleba,

ramdenadac ucvleli rCeba ZiriTadi Tanxa, romelsac es procenti daericxeba.

magaliTad, sawarmom aiRo sesxi 10000 lari, 3 wlis vadiT, wliuri 10%-iani ganakveTiT.

msesxebeli sawarmo kreditors gadauxdis: pirvel wels _ 1000 lars, meore wels _

1000 lars da mesame wels _ 1000 lars, ZiriTad TanxasTan (10000 lari) erTad.

saprocento xarjis saerTo Tanxa SeiZleba ganisazRvros formuliT:

P x i x n

sadac: P – ZiriTadi Tanxa;

i- saprocento ganakveTi;

n – periodis ricxvi.

rTuli procentebis daricxva im SemTxvevaSi xdeba, rodesac erTi periodis

gasvlis Semdeg gadaxdili procentis Tanxa emateba ZiriTad Tanxas da miRebuli jami

warmoadgens momdevno periodis gadasaxdeli procentis Tanxis gaangariSebis bazas.

amasTan, aseTi procedura gamoiyeneba yvela periodisaTvis.

magaliTad, rTuli procentebis daricxva zemoTmoyvanili monacemebis mixedviT Semdegi

saxisaa:

rTuli procentebis daricxva

weli ZiriTadi

Tanxa

procentis

wliuri Tanxa

(10%)

procentis

dagrovili

Tanxa

dagrovili procentis Tanxis gaangariSeba

2006 10000 1000 1000 10000 X 0.10 = 1000 lari

2007 11000 1100 2100 (10000 +1000) X 0.10 = 1100

2008 12100 1210 3310 (10000 + 1000 + 1100) X 0.10 = 1210

45

1.7.3. momavali da mimdinare

Rirebuleba

rTuli procentebis daricxva warmoadgens fulis momavali Rirebulebis (future

value - FV) da mimdinare Rirebulebis (present value - PV) gaangariSebis safuZvels.

dRes arsebuli fulis erTi erTeulis (1 laris) momavali Rirebulebis an momavali

1 laris mimdinare Rirebulebis gaangariSebisaTvis gamoiyeneba Semdegi meTodebi:

saprocento gadaxdebis Tanmimdevruli gaangariSeba periodidan periodamde, saprocento

ganakveTis, ZiriTadi Tanxisa da periodTa ricxvis safuZvelze;

maTematikuri formulebis gamoyeneba;

fulis erTi erTeulis (1 laris) mimdinare da momavali Rirebulebis mniSvnelobebis

cxrilebis gamoyeneba;

specializirebuli kalkulatorebisa da kompiuteruli programebis gamoyeneba.

dReisaTvis arsebuli fuladi Tanxis momavali Rirebulebis, an momavalSi

misaRebi fuladi Tanxis mimdinare Rirebulebis gaangariSebis gamartivebisaTvis

gamoiyeneba martivi maTematikuri xerxi, gaangariSeba xdeba ara mTel ZiriTad Tanxaze,

aramed fulis erT erTeulize (1 larze) da Sedegi mravldeba ZiriTad Tanxaze. am

wesiT gansazRvruli 1 laris momavali Rirebuleba iwodeba erTeulis momaval

Rirebulebad (future value of 1) da gamoisaxeba abreviaturiT FV1. imis miTiTebasTan erTad,

rom saubaria konkretulad fulis erTi erTeulis momaval Rirebulebaze (FV1), aseve

mieTiTeba saprocento ganakveTi i da periodebis ricxvi n. 1 laris momavali

Rirebuleba i ganakveTiT n periodis Semdeg Caiwereba, rogorc (FV1,i,n) da gaiangariSeba

formuliT:

FV1 = (1 + i)n

magaliTad, Tu saprocento ganakveTia 12, xolo periodebis ricxvi 5, 1 laris

momavali Rirebuleba (FV1,12,5) Seadgens (1 + 0,12)5, anu 1,76234. am ricxvze dRes

arsebuli nebismieri Tanxis gamravlebiT miviRebT mis momaval Rirebulebas 5 periodis

(wlis) Semdeg, 12%-iani ganakveTiT. magaliTad, 10000 laris momavali Rirebuleba 12%-

iani ganakveTiT, 5 wlis Semdeg iqneba 17623.4 lari.

ramdenadac arsebobs Sesabamisoba ZiriTad Tanxas, saprocento ganakveTs,

periodis ricxvsa da momaval Semosavalebs Soris, gaangariSebis am meTodebis

meSveobiT SeiZleba advilad gamovTvaloT saprocento ganakveTi, an periodebis

46

(wlebis) ricxvi, romelSic saWiroa ZiriTadi Tanxis dabandeba, sasurveli Semosavalis

misaRebad.

saprocento ganakveTis zustad gamosaTvlelad, imis gamo, rom igi SeiZleba

aRmoCndes wiladi, formulebis, specialuri kalkulatoris an eleqtronuli

cxrilebis gamoyenebaa mizanSewonili. rac Seexeba fulis erTi erTeulis momavali an

mimdinare Rirebulebis cxrilebs, masSi Sesabamisi mniSvnelobebi miTiTebulia

saprocento ganakveTis mxolod mTelis mniSvnelobiT, 21/2-is garda (aseTi ganakveTi

farTodaa gavrcelebuli procentis kvartaluri daricxvisas). aqedan gamomdinare, am

cxrilebiT sargebloba SesaZlebelia, Tu arsebobs saprocento ganakveTis uaxloes

mTelamde damrgvalebis SesaZlebloba.

sasurveli saprocento ganakveTis SesarCevad, upirveles yovlisa, unda

gaviangariSoT 1 laris Sesabamisi momavali Rirebuleba, momavali Tanxis ZiriTad

Tanxaze gayofiT. cxrilis vertikalur svetSi vipovoT periodis ricxvis mniSvneloba

da mis Sesabamis striqonze momavali Rirebulebis romel mniSvnelobas ufro metad

uaxlovdeba gayofis Sedegi. aseTis povnisas, unda vnaxoT Sesabamisi svetis zemoT

saprocento ganakveTis romel mniSvnelobas Seesabameba igi.

analogiuri wesiT SeiZleba SevarCioT saprocento ganakveTi fuladi Tanxis

mimdinare Rirebulebis gasaangariSeblad mimdinare Tanxis momaval Tanxaze gayofiT.

dRes arsebuli fuladi Tanxis momavali Rirebuleba miiReba ZiriTad Tanxaze

ramdenime periodis ganmavlobaSi rTuli procentebis daricxviT da masze damatebiT.

xolo momavalSi misaRebi romelime Tanxis mimdinare Rirebuleba ganisazRvreba am

Tanxidan ramdenime periodis ganmavlobaSi daricxuli rTuli procentebis gamoklebiT,

anu diskontirebiT. amrigad, viciT ra amJamad Cvens gankargulebaSi arsebuli ZiriTadi

Tanxa, saprocento ganakveTi da periodebis raodenoba, romlis ganmavlobaSic

dairicxeba procenti, SegviZlia gamovTvaloT, ra Tanxas miviRebT momavalSi.

analogiurad SegviZlia gavigoT ra Tanxa unda davabandoT dRes, rom miviRoT

gansazRvruli Tanxa momavalSi.

unda aRiniSnos, rom erTi da igive wliuri saprocento ganakveTisas SesaZlebelia

rTuli procentebis daricxvis gansxvavebuli periodebis dadgena kontraqtis

pirobebidan gamomdinare.

magaliTi:

sawarmom daabanda 100000 lari, 3 wlis vadiT, wliuri 10%-iani ganakveTiT.

ganvixiloT procentis daricxvis ori varianti:

1. procentis daricxva xdeba weliwadSi erTxel;

2. procentis daricxva xdeba kvartalSi erTxel.

gaangariSeba:

47

1. dabandebuli TiToeuli laris momavali Rirebuleba Seadgens:

(FV1,10%,3) = 1,33100;

2. dabandebuli TiToeuli laris momavali Rirebuleba Seadgens:

(FV1,21/2%,12) = 1,34489, ramdenadac procentis kvartaluri ganakveTi Seadgens 2

1/2

(10 / 4), periodebis ricxvi 12.

gaangariSebidan Cans, rom procentis kvartalSi erTxel daricxva ramdenadme

momgebiania pirvelze, radgan:

(FV1,10%,3) = 1,33100 < (FV1,21/2%,12) = 1,34489

magaliTi:

samrewvelo sawarmom kreditiT SeiZina dazga 30000 larad da ivaldebula misi srulad

gadaxda 7 wlis Semdeg, wliuri saprocento ganakveTiT 16%.

ganvsazRvroT ra Tanxas gadaixdis sawarmo procentis daricxvisas:

weliwadSi erTxel;

naxevarweliwadSi erTxel;

kvartalSi erTxel.

1. weliwadSi erTxel gadaxdis SemTxvevaSi sawarmos saprocento xarji Seadgens 84786,6

lars.

gaangariSeba:

a. 30000 (FV1,16%,7); an b. 30000 (1+0,16)7; an g. 30000 X 2,82622.

2. naxevarweliwadSi erTxel procentis daricxvisas, wliuri saprocento ganakveTi unda

gaiyos orze _ 8% (16%/2), xolo periodebis ricxvi - gaizardos orjer 14 (7 X 2).

amitom saprocento xarji Seadgens 88115,7.

gaangariSeba:

a. 30000 (FV1,8%,14); an b. 30000 (1+0,08)14; an g. 30000 X 2,93719.

3. kvartalSi erTxel procentis daricxvisas, kvartaluri saprocento ganakveTi wliuri

saprocento ganakveTis meoTxedis toli iqneba da igi 4%-s Seadgens (16% / 4), xolo

periodTa ricxvi 4-jer gaizrdeba da 28-s (7 X 4) Seadgens. amitom saprocento xarji

Seadgens 89961,2 lars.

48

gaangariSeba:

a. 30000 (FV1,4%,28); an b. 30000 (1+0,04)28; an g. 30000 X 2,99871.

maSasadame, jer erTi, xangrZlivi periodis danawevrebiT procentis daricxvis

periodebis ricxvis zrdisas, saprocento ganakveTis proporciuli Semcirebis

miuxedavad, fulis momavali Rirebuleba (dazgis SeZenis saerTo danaxarjebi)

metnaklebad izrdeba. amitom sawarmo dainteresebuli unda iyos procentis daricxvis

periodis xangrZlivobis gazrdiT da periodis ricxvis SemcirebiT.

meores mxriv, am gaangariSebisaTvis ra Tqma unda ufro martivia erTi fuladi

erTeulis momavali Rirebulebis cxrilis gamoyeneba, vidre formulebisa. magram

saprocento xarjis kvartaluri daricxvis SemTxvevaSi 28 periodia saWiro, cxrili ki

mxolod 25 periods moicavs. saWiroa periodebis (3) damateba da cxrilis 25 periodis

mniSvnelobis (2,66584) 3-jer gamravleba 1,04-ze (1+0,4). Tumca amis xSirad gamoyeneba

sasurveli ar aris.

Tu cnobilia ZiriTadi Tanxa da misi momavali Rirebuleba, cxrilebis meSveobiT

advilad SeiZleba gamoiTvalos periodebis raodenoba, romlis ganmavlobaSic ZiriTadi

Tanxa gaizrdeba mis momaval Rirebulebamde (cnobili saprocento ganakveTiT), an

saprocento ganakveTi (cnobili periodTa ricxviT). amisaTvis saWiroa momavali

Rirebuleba gaiyos ZiriTad Tanxaze da Sesabamisi periodis striqonze, an Sesabamisi

saprocento ganakveTis svetSi vipovoT miRebuli mniSvneloba _ romel ganakveTs an

periods ufro Seesabameba igi.

magaliTad, Tu dabandebuli iyo 5000 lari 13 wliT da me-13 wlis bolosaTvis

dagrovda 13598 lari, maSin am dabandebis saprocento ganakveTi SeiZleba gamoiTvalos

Semdegnairad: 13598 / 5000 = 2,7196. vnaxoT momavali Rirebulebis cxrilSi 13 periodis

striqonze, saprocento ganakveTis romel mniSvnelobas Seesabameba cifri 2,7196. vipoviT

ra am ricxvs da gavyvebiT svets vertikalurad zeviT, davinaxavT, rom saprocento

ganakveTi Seadgens 8.

Tu cnobilia fuladi Tanxis momavali Rirebuleba, SeiZleba ganisazRvros misi

mimdinare (axlandeli) Rirebuleba.

momavali fulis erTi erTeulis mimdinare Rirebuleba (present value of 1)

sawinaaRmdego wesiT ganisazRvreba, kerZod proceduriT, romelsac xSirad rTul

diskontirebas uwodeben da aRiniSneba (PVI, i, n), sadac:

I – diskontirebis ganakveTia;

n – periodis ricxvi.

fulis erTi erTeulis mimdinare Rirebulebis gaangariSeba xorcieldeba formuliT:

49

PV1 = 1 / (1+i)n

magaliTad, fulis erTi erTeulis mimdinare Rirebuleba 5 wlis Semdeg wliuri

12%-iani ganakveTiT Seadgens:

PV1 = 1 / (1 + 0,12)5

= 0,56743 lars.

fulis erTi erTeulis mimdinare Rirebuleba aris momavalSi misaRebi Tanxebis

dRes investirebuli fulis erTi erTeuli, garkveuli saprocento ganakveTis da

periodis pirobebSi. aqedan gamomdinare, SegviZlia gamovTvaloT Tanxa, romelic

momavalSi nebismieri Tanxis misaRebadaa saWiro. magaliTad, imisaTvis, rom 5 wlis

Semdeg miviRoT 10000 lari wliuri 12%-iani ganakveTiT, dRes dagvWirdeba davabandoT

5674,3 lari.

msgavsad momavali Rirebulebisa, viciT ra momavalSi misaRebi ZiriTadi Tanxis

mimdinare Rirebuleba, SeiZleba gamovTvaloT am Tanxis miRebisaTvis aucilebeli an

saprocento ganakveTi, an periodis ricxvi. magaliTad, Tu ramdenime wlis Semdeg

misaRebi 15000 laris mimdinare Rirebuleba dRes Seadgens 11209 lars, diskontirebis

wliuri ganakveTiT 6%, imisaTvis rom ganvsazRvroT wlebis es ricxvi, 11209 unda

gavyoT 15000-ze, rac udris 0,74726. movZebniT am cifrs 6%-is Sesabamis svetSi, gavyvebiT

striqons marjvniv da vnaxavT, rom periodis ricxvi Seadgens 5 wels.

momavali da mimdinare Rirebuleba urTierTSebrunebuli sidideebia:

PV1 = 1 / FV1 da piriqiT, FV1 = 1 x PV1

fuladi Tanxis momavali da mimdinare Rirebulebis saprocento ganakveTze

damokidebulebidan Cans, rom realur praqtikaSi ama Tu im sawarmos aqtivebisa da

valdebulebebis farTo speqtris (grZelvadiani debitoruli da kreditoruli

davalianebebis, savalo valdebulebebis, da sxva) sabalanso Rirebuleba arsebiTad

iqneba damokidebuli Sesabamisi aqtivis an valdebulebis saprocento ganakveTis

faqtobriv mniSvnelobaze. saprocento ganakveTis xelovnurad Semcireba an gazrda

qmnis sawarmos aqtivebis an valdebulebebis realuri Rirebulebis damaxinjebis

mniSvnelovan SesaZleblobas. amgvari damaxinjebebis Tavidan acilebis mizniT,

romelmac SeiZleba daafrTxos investori an kreditori, sabazro ganakveTi unda iqnes

gamoyenebuli.

saprocento ganakveTi, rogorc wesi ganisazRvreba sami faqtoriT, romelze

apelirebiTac SeiZleba gamovitanoT daskvna, Seesabameba igi sabazros Tu ara:

1. ganakveTi wminda saxiT, e. i. raRac premia imisaTvis, rom sameurneo subieqti drois

garkveuli periodis ganmavlobaSi uars ambobs am Tanxis gamoyenebaze. saprocento

ganakveTis am komponents sameurneo subieqti gansazRvravs, rogorc mocemul momentSi

50

fulis fasis Sesaxeb sakuTari warmodgenidan, aseve bazarze arsebuli saprocento

ganakveTebidan gamomdinare.

2. dabandebuli saSualebebis srulad an wilobriv daubruneblobis riski;

3. inflaciis done.

1.7.4. anuiteti

momavali da mimdinare Rirebulebis principis safuZvelze xorcieldeba

gaangariSebebi, rogorc erTdroulad dabandebul erT ZiriTad TanxasTan mimarTebaSi,

aseve, ramdenime ZiriTad TanxasTan mimarTebaSi, romelic dabandebulia Tanabar

nawilebad, ramdenime periodis ganmavlobaSi. am ukanasknels anuiteti ewodeba.

TiToeul am nawilze dairicxeba rTuli procenti. aseTi nawili iwodeba anuitetis

gadaxdad (annuity payment) da SeiZleba dagrovdes, an amoRebul iqnes anuitetis saerTo

Tanxidan.

gadaxdebis cikli warmoadgens anuitets, Tu daculia Semdegi pirobebi:

yvela gadaxdebi erTmaneTis tolia;

gadaxda xdeba mkacri periodulobiT;

procentis daricxva xdeba periodSi erTxel.

gadaxdebis momentis mixedviT anuiteti iyofa or saxed: Cveulebriv anuiteti

(ordinaru annuity), da dauyovneblivi anuiteti (annuity due). anuitetis konkretuli saxis

miuTiTeblobis SemTxvevaSi igulisxmeba Cveulebrivi anuiteti.

Cveulebrivi anuitetis momavali Rirebuleba (future value of an ordinary annuity -FVA )

warmoadgens Tanabari fuladi Tanxis ramdenime miRebas an gadaxdas, garkveuli

periodebis (n) ganmavlobaSi rTuli procentebis daricxviT, procentis dadgenili

ganakveTiT (i). igi gamoisaxeba (FVA, i, n).

Cveulebrivi anuitetis momavali Rirebuleba (i-10, n- 3)

anuitetis gadasaxadi 0 lari 1 lari 1 lari 1 lari mimdinare 1 periodi 2 periodi 3 periodi momavali momenti

51

anuitetis 0 lari 1 lari 2,10 lari 3,31 lari Tanxa %-Tan erTad

Cveulebrivi anuitetis pirveli periodis bolos xdeba anuitetis pirveli

gadaxda, romelsac procenti ar daericxeba. procentebis daricxva daiwyeba meore

periodis bolodan. meore periodis bolos anuitetis Tanxa (romelic adre Seadgenda

mxolod pirvel periodSi gadaxdil Tanxas) izrdeba pirveli periodis gadaxdis

Tanxaze daricxuli procentiT, romelsac emateba meore periodis gadaxdis Tanxa.

(romelzedac procentebi mxolod mesame periodSi dairicxeba) da a.S.

Cveulebrivi anuitetis momavali Rirebulebis gaangariSeba fulis erTi

erTeulis momavali Rirebulebis gansazRvris analogiuria. anuitetis momavali

Rirebuleba gaiangariSeba formuliT:

AAFVA = (1+i)n – 1 / i

magaliTi:

Cveulebrivi anuitetis gaangariSeba:

pirveli periodis bolos dabandebul iqna 1 lari, saprocento ganakveTi (i) 1%,

periodebis ricxvi (n) 3.

gaangariSeba:

1. pirveli periodis bolos dabandebulia 1 lari, romelsac procenti ar daericxeba;

2. dabandebul am 1 lars meore periodis bolos daericxeba procenti (i) dadgenili

ganakveTiT, rac aisaxeba misi gamravlebiT (1+i)-ze, da dabandda meore lari. amrigad,

anuitetis saerTo Rirebulebam meore periodis bolosaTvis Seadgina 1(1+i) + 1;

3. mesame periodis bolos am Tanxas daericxeba procenti, rac gamoixateba misi

gamravlebiT (1+i)-ze. garda amisa, mesame periodis bolos mas daemateba bolo

anuitetis Tanxa 1 lari. amrigad, anuitetis saerTo Rirebuleba mesame (bolo)

periodis bolosaTvis Seadgens {(1+i) + 1} (1+i) + 1.

yoveldRiur praqtikaSi anuitetis momavali Rirebulebis gaangariSebisaTvis

ufro moxerxebulia cxrilebis gamoyeneba.

buRaltrul aRricxvaSi Cveulebrivi anuitetis momavali Rirebulebis principis

gamoyeneba damaxasiaTebelia sxvadasxva fondebis aRricxvisas, romlebic SemdgomSi

gamoiyeneba valdebulebebis dasafaravad, sawarmoo simZlavreebis gafarToebis

52

dasafinanseblad, sainvesticio proeqtebis gansaxorcieleblad da sxva

saWiroebisaTvis.

Cveulebrivi anuitetis mimdinare Rirebuleba (present value of an (ordinary) annuity - PVA)

warmoadgens anuitetis fulSi gamosaxul dRevandel ekvivalents (rogorc misaRebs,

aseve gadasaxdels), romelic unda ganxorcieldes momavali ramdenime periodis

ganmavlobaSi. anuitetis gadaxdebi xdeba Tanabari TanxiT, drois Tanabari intervaliT,

ucvleli saprocento ganakveTiT. anuitetis momavali gadaxdebis mimdinare Rirebuleba

gamoisaxeba (PVA, i, n) , sadac i - sapocento ganakveTia, xolo n – periodTa ricxvi.

anuitetis mimdinare Rirebuleba gaiangariSeba formuliT:

PVA = 1 – [1 / ( 1 + i)n ]/ i

an Sesabamisi cxriliT.

magaliTi:

anuitetis mimdinare Rirebulebis gaangariSeba:

saqvelmoqmedo fondma gadawyvita devnilTa daxmarebisa da socialuri reabilitaciis

programis ganxorcieleba q. TbilisSi. programis dasafinanseblad fondma bankSi unda

Seitanos garkveuli Tanxa. bankma wamoayena pirobebi, romlis mixedviTac Tanxa

deponirebul unda iqnes pirveli wlis 1 ianvars wliuri 10%-iani ganakveTiT.

fondis gaangariSebiT, programis xangrZlivoba 3 welia da misi

ganxorcielebisaTvis yovelwliurad saWiro iqneba 60000 lari.

saqvelmoqmedo fondma unda gaiangariSos Tanxa, romlis dabandeba bankSi 3 wlis

ganmavlobaSi uzrunvelyofs yovelwliurad programis 60000 lariT dafinansebas.

am monacemebidan Cans, rom fondma bankisgan SeiZina anuiteti. aseTi anuitetis

Rirebuleba momavali periodebis gadaxdebis mimdinare Rirebulebis tolia anu 60000

lari (PVA,10%,3). anuitetis mimdinare Rirebulebis cxrilSi vipoviT aseTi anuitetis 1

erTeulis mimdinare Rirebulebas (2,48685) da gavamravlebT 60000 larze:

60000 lari X 2,48685 = 149211 lars.

e. i. saqvelmoqmedo fondma programis dasafinanseblad pirveli wlis 1 ianvars bankSi

unda daabandos 149211 lari.

dauyovneblivi anuitetis momavali Rirebuleba (future value of an annuity due –FVAD)

gamoisaxeba (FVAD, i, n) da igi Cveulebrivi anuitetis momaval Rirebulebas aRemateba

periodebis ricxviT, romlebSic dairicxeba procenti. es imiTaa gamowveuli, rom

dauyovneblivi anuitetis dros, Cveulebrivi anuitetisagan gansxvavebiT anuitetis

TiToeuli gadaxda xdeba Sesabamisi periodis dasawyisSi, da ara bolos. dauyovneblivi

anuitetis mixedviT rTuli procentis daricxva iwyeba pirveli periodis bolodan.

53

Cveulebrivi anuitetisas pirveli periodis bolos xorcieldeba pirveli gadaxda,

romelzec procenti ar dairicxeba, maSin, roca dauyovneblivi anuitetis meore

periodis dasawyisSi (romelic drois igive momentia, rac pirvelis bolo) xorcieldeba

ukve meore gadaxda, xolo pirvelze (romelic gakeTda pirveli periodis dasawyisSi)

dairicxeba procenti. procentis erTidaigive ganakveTisa i da periodTa ricxvisas

dauyovneblivi anuitetis Rirebuleba SeiZleba ganisazRvros Cveulebrivi anuitetis

gamravlebiT ( 1 + i) –ze, rac Cveulebrivi anuitetis momavali Rirebulebis

gaangariSebis tolniSnaa periodebis ricxvisaTvis (1 + n).

dauyovneblivi anuitetis gadaxdebisa da rTuli procentebis daricxva (i-10, n- 3)

anuitetis gadasaxadi 1 lari 1 lari 1 lari mimdinare 1 periodi 2 periodi 3 periodi momavali momenti

anuitetis 1,0 lari 2,10 lari 3,31 lari 3,64 lari Tanxa %-Tan erTad

maSasadame, dauyovneblivi anuitetis momavali Rirebuleba Cveulebrivze erTi

damatebiTi periodisaTvis gadaxdili rTuli procentebis TanxiT metia.

dauyovneblivi anuitetis mimdinare Rirebuleba (present value of an annuity due –PVAD)

gamoisaxeba (PVAD,i,n), sadac i – saprocento ganakveTia, n-i ki, periodTa ricxvi.

Cveulebrivi anuitetis mimdinare Rirebulebis msgavsad, dauyovneblivi anuitetis

mimdinare Rirebuleba ganisazRvreba diskontirebis meTodiT – momavalSi anuitetis

Tanxidan rTuli procentebis Tanxis CamoweriT, periodTa ricxvisaTvis, romelTa

gasvlisasac igi dairicxeba. magram imis gamo, rom anuitetis gadaxdebi xdeba

TiToeuli periodis dasawyisSi, diskontirebis periodTa ricxvi anuitetis gadaxdebis

periodTa ricxvze erTiT naklebia. ramdenadac dauyovneblivi anuitetis dros rTuli

procentebis daricxva xorcieldeba erTiT metjer, vidre Cveulebrivi anuitetisas,

mimdinare Rirebuleba PVAD SeiZleba miviRoT anuitetis mimdinare Rirebulebis (PVA)

gamravlebiT (1 + i) -ze.

vizualurad anuitetis or saxes Soris gansxvaveba SeiZleba warmovadginoT Semdegi

saxiT:

dauyovneblivi anuiteti (i-10, n- 3)

anuitetis

54

gadasaxadi 1 lari 1 lari 1 lari mimdinare 1 periodi 2 periodi 3 periodi momavali momenti

anuitetis 2,74 lari 1,91 lari 1,0 lari diskontirebuli Tanxa

Cveulebrivi anuiteti (i-10, n- 3)

anuitetis gadasaxadi 1 lari 1 lari mimdinare 1 periodi 2 periodi 3 periodi momavali momenti

anuitetis 2,49 lari 1,74 lari 0,91 lari diskontirebuli Tanxa

amrigad, dauyovneblivi anuitetis mimdinare Rirebuleba SeiZleba miviRoT

Cveulebrivi anuitetis mimdinare Rirebulebis safuZvelze periodebisaTvis, romelic

tolia (1 _ n).

magaliTi:

sawarmo ganixilavs fasiani qaRaldebis SeZenis SesaZleblobas, wliuri

saprocento ganakveTiT 15%, romelic saSualebas micemda 5 wlis ganmavlobaSi,

dawyebuli pirveli wlis 1 ianvridan, yovelwliurad mieRo 9000 lari. 5 wlis gasvlis

Semdeg fasiani qaRaldebi kargaven Rirebulebas. sawarmom unda gaiangariSos am fasiani

qaRaldebisaTvis ra Tanxis gadaxdas daeTanxmos.

buRaltruli aRricxvis TvalsazrisiT, sawarmom unda gansazRvros am fasiani

qaRaldebis SeZeniT misaRebi momavali Semosulobebis mimdinare Rirebuleba. swored

igi warmoadgens fasiani qaRaldebis maqsimalur fass, romlis gadaxdasac SeiZleba

daeTanxmos sawarmo. miTiTeba gadaxdebis dawyebis momentis Sesaxeb (pirveli wlis 1

ianvridan) mianiSnebs, rom adgili aqvs dauyovnebliv anuitets, erT gadaxdaze 9000

laris odenobiT, saprocento ganakveTiT 15%, 5 wlis ganmavlobaSi.

gaangariSeba:

dauyovneblivi anuitetis mimdinare Rirebuleba:

(PVAD, 15%, 5) anu 9000 X 3,85498 = 34694,82 lars.

55

buRaltrul aRricxvaSi xSirad warmoiqmneba momavali an mimdinare Rirebulebis

principiT ramdenime Tanxis gaangariSebis aucilebeloba. amis erTerTi magaliTia e.w.

gadavadebuli anuiteti (deferred annuity), romelic ori fazisagan Sedgeba:

1. kapitalis dabandeba ramdenime periodis ganmavlobaSi, raTa misi damTavrebisas

dagrovdes garkveuli Tanxa, romelic Sedgeba dabandebuli ZiriTadi Tanxisa da

rTuli procentebisagan;

2. dagrovili Tanxebis gadaxdebi erTdroulad an Tanabar nawilebad ramdenime periodis

ganmavlobaSi. bolo SemTxvevaSi anuitetis darCenil Tanxaze grZeldeba rTuli

procentis daricxva.

magaliTi:

sawarmo sainvesticio programebis gansaxorcieleblad qmnis fonds da abandes 100000

lars 4 wliT, wliuri 18%-iani ganakveTiT.

mexuTe wlidan sawarmo am fondidan yovelwliurad, Tanabari odenobiT daafinansebs

sainvesticio programebs, fondis amowurva gaTvaliswinebulia 5 wlis gasvlis Semdeg,

amasTan, fondis dauxarjavi Tanxis naSTi rCeba bankSi, fondis angariSze wliuri 18%-

iani ganakveTiT.

gaangariSeba:

1. 4 wlis Semdeg fondis odenoba Seadgens 193878 lars:

100000 X (FV1, 18%, 4) = 100000 X 1,93878 = 193878 lars.

2. dauyovneblivi anuiteti (PVAD, 18%, 5) _ yovelwliuri gadaxdebis mimdinare

Rirebuleba Seadgens 52540 lars:

193878 / (PVAD, 18%, 5) = 193878 / 2,56564 = 75567 lari.

motanili magaliTidan Cans, rom analogiuri tipis amocanebis gadasawyvetad

mizanSewonilia dasmuli amocana daiyos nawilebad. ganxilul magaliTSi aseTia

fondis gayofa or etapad: dagroveba da xarjva, Semdeg ki, SeirCeva TiToeulisaTvis

gadawyvetis Sesabamisi meTodi, e.i. unda gairkves, ras ganvsazRvravT – erTjeradi

gadaxdebis momaval Tu mimdinare Rirebulebas, Cveulebriv Tu dauyovnebliv anuitets.

erTidaigive buRaltruli amocanis gadasawyvetad fulis droiTi Rirebulebis

gansazRvris ramdenime meTodikis gamoyenebis kidev erT damaxasiaTebel SemTxvevas

warmoadgens aqtivebis SeZena narCeni RirebulebiT.

magaliTi:

kompania apirebs saglinavi Carxis SeZenas, romelic misi gaangariSebiT, 5 wlis

ganmavlobaSi yovelwliurad moutans 10000 lars wminda mogebas (Semosavlis daricxva

xdeba wlis bolos). kompania Tvlis, rom 5 wlis gasvlis Semdeg, Carxi SeiZleba

56

gaiyidos 2000 larad. kompania darwmunebulia, rom mis mier ganxorcielebuli

investicia weliwadSi moitans mogebas aranakleb 10%-sa.

kompaniam unda gaiangariSos is maqsimaluri danaxarjebi, romelTa gawevazec Tanaxma

iqneba.

gaangariSeba:

1. Cveulebrivi anuitetis mimdinare Rirebuleba:

10000 lari X (PVA, 10%, 5) = 10000 X 3,79079 = 37907,9;

2. narCeni Rirebulebis (2000 lari) mimdinare Rirebuleba:

2000 X (PV1, 10%, 5) =2000 X 0,62092 = 1241,84;

3. kompania Carxs SeiZens im pirobiT, Tu misi Rirebuleba ar aRemateba 39149,74 lars.

(37907,9 + 1241,84).

fulis droiTi Rirebulebis gaangariSebis principebi principis dasaxeleba mokle aRwera gaangariSebis

formula komentari periodis ricxvze

martivi procenti i procenti daericxeba mxolod ZiriTad Tanxas

P x i x n _

1 erTeulis momavali Rirebuleba (FV1, i, n)

1 gadaxdis momavali Rirebuleba n

periodebis Semdeg, rTuli procentis daricxviT, ganakveTiT i

(1 + i)n yovelTvis metia erTze

1 erTeulis mimdinare Rirebuleba (PV1, i, n)

gadaxdis mimdinare Rirebuleba, romelic moxdeba n periodis Semdeg, diskontirebis i ganakveTiT

1 / (1 + i)n

yovelTvis naklebia erTze

anuitetis momavali Rirebuleba (Cveulebrivi anuiteti) (FVA, i, n)

momavali Rirebuleba n anuitetis gadaxdebis, Sesabamisi periodebis bolos rTuli procentis daricxviT, i ganakveTiT

(1 + i)n – 1 / i

yovelTvis metia momxdari gadaxdebis ubralo Tanxaze

anuitetis gadaxdebis momavali Rirebuleba (dauyovneblivi anuiteti) (FVAD, i, n)

momavali Rirebuleba n anuitetis gadaxdebis, Sesabamisi periodebis dasawyisSi, rTuli procentis daricxviT, i ganakveTiT

(1 + i)n – 1 / i x

x (1 + n) rTuli procentebi dairicxeba erTiT metjer, CveulebrivTan SedarebiT

anuitetis gadaxdebis mimdinare Rirebuleba (Cveulebrivi anuiteti) (PVA, i,

n)

mimdinare Rirebuleba n anuitetis gadaxdebis, Sesabamisi periodebis bolos rTuli procentis daricxviT, i ganakveTiT

1–(1 / (1 + i)n) / i yovelTvis naklebia anuitetis gadaxdebis ubralo Tanxaze

57

anuitetis gadaxdebis mimdinare Rirebuleba (dauyovneblivi anuiteti) (PVAD, i, n)

mimdinare Rirebuleba n anuitetis gadaxdebis, Sesabamisi periodebis dasawyisSi, rTuli procentis daricxviT, i ganakveTiT

1–(1 / (1 + i)n) / i x

(1+i) Cveulebrivi anuitetis mimdinare Rirebulebaze metia, erTi damatebiTi periodis procentis TanxiT

58

Tavi II. moTxovnebis aRricxva

2.1. moTxovnebis warmoqmnis

safuZvlebi

sawarmoo cikli moicavs drois im monakveTs, romelic iwyeba warmoebisaTvis

saWiro sasaqonlo-materialuri faseulobebis SeZeniT da mTavrdeba mza produqciis

(saqonlis, samuSaoebis, momsaxurebis) realizaciiT naRd fulze an mis eqvivalentebze.

sawarmom saqonlis (samuSaoebis, momsaxurebis) miwodeba SeiZleba ganaxorcielos

rogorc naRdi angariSsworebiT, aseve kreditiT (Semdgomi gadaxdis pirobiT), anu

gadaxdis TariRis gadavadebiT. gadaxdis pirobebi regulirdeba mxareebs Soris

gaformebuli xelSekrulebiT. saqonlis (samuSaoebis, momsaxurebis) kreditiT

miwodebisas warmoqmneba moTxovna anu debitoruli davalianeba. debitoruli

davalianeba warmoadgens moTxovnas kreditiT miwodebaze, romelsac procenti ar

ericxeba (Tamasuqis garda).

dafarvis vadebis mixedviT, moTxovnebi anu debitoruli davalianebebi SeiZleba

iyos mimdinare, anu moklevadiani da grZelvadiani.

moTxovna, rogorc aqtivi, bass-is mixedviT, CaiTvleba mimdinare moTxovnad, Tu

mosalodnelia misi dafarva balansis Sedgenis TariRidan Tormeti Tvis ganmavlobaSi,

yvela sxva moTxovna grZelvadian moTxovnas warmoadgens.

bass 1-is mixedviT, rodesac sawarmo saqonlisa da momsaxurebis miwodebas

axorcielebs zustad gansazRvrul sawarmoo ciklSi, grZelvadiani da mimdinare

moTxovnebis cal-calke klasificireba da balansSi asaxva sasargebloa imiT, rom

calke gamoyos neto aqtivebi, romlebic mudmivad imyofeba mimoqcevis procesSi

sabrunavi kapitalis saxiT, im neto aqtivebisagan, romlebsac igi iyenebs grZelvadiani

saqmianobisaTvis. garda amisa, bass 1-is mixedviT, sawarmom moTxovnebi, rogorc aqtivebi,

unda waradginos likvidobis mixedviT, Tu ki es ukanaskneli iseT informacias awvdis

mis momxmareblebs, romelic saimedoa da ufro Sesabamisi, vidre dafarvis vadebis

mixedviT maTi klasificireba mimdinare da grZelvadian moTxovnebad.

finansuri informaciis momxmareblebisaTvis moTxovnebis Sesaxeb srulyofili

informaciis miwodebis mizniT, SeiZleba moTxovnebis dajgufeba konkretuli vadebis

mixedviTac.

daricxvis meTodisa da realizaciis principis mixedviT, miwodebis momentisaTvis

gadauxdeli Tanxebi aRiarebul unda iqnes erTis mxriv, moTxovnad anu debitorul

davalianebad da meores mxriv, Semosavlad. xolo windaxedulobis principidan

gamomdinare, moTxovnebi balansSi aisaxeba miwodebis neto sarealizacio RirebulebiT,

59

anu uimedo valebis, agreTve, ukandabrunebebisa da fasdaTmobebis gamoklebiT.

zogierTi moTxovna, magaliTad, winaswar anazRaurebuli momsaxureba, gadaxdili

avansebi, balansSi aisaxeba TviTRirebulebiT.

moTxovnebis aRsaricxavad amJamad moqmedi angariSTa gegmiT gaTvaliswinebulia

angariSebis jgufi - 1400 `moklevadiani moTxovnebi~ da 2300 - `grZelvadiani

moTxovnebi~.

2.2. mimdinare (moklevadiani) moTxovnebis aRricxva

mimdinare (moklevadiani) moTxovnebis aRsaricxavad amJamad moqmedi angariSTa

gegmiT gaTvaliswinebulia 1400 jgufis angariSebi - `moklevadiani moTxovnebi~, 1500

jgufis angariSebi – `moklevadiani saTamasuqo moTxovnebi~, 1800 jgufis angariSebi -

`daricxuli moTxovnebi~, 1700 jgufis angariSebi - `winaswar gaweuli xarjebi~.

mimdinare (moklevadiani) moTxovnebi SeiZleba daiyos: savaWro moTxovnebad,

daricxul moTxovnebad da sxva moTxovnebad.

savaWro moTxovnebs (debitorul davalianebebs) warmoadgens: moTxovnebi

miwodebiT da momsaxurebiT, moklevadiani saTamasuqo moTxovnebi, mimwodeblebze

gadaxdili avansebi, winaswar gaweuli xarjebi.

daricxuli moTxovnebia: misaRebi dividendebi, misaRebi procentebi da sxva

daricxuli moTxovnebi.

sxva moTxovnebad miiCneva: moTxovnebi sawarmos personalis mimarT, moTxovnebi

sawarmos xelmZRvanelobisa da sameTvalyureo saWos wevrebis mimarT, moTxovnebi

partniorebze gacemuli sesxiT da sxva.

2.3. savaWro moTxovnebis

aRricxva

2.3.1. miwodebidan da momsaxurebidan warmoqmnili

moTxovnebis aRricxva

60

daricxvis meTodis mixedviT, Semosavlis aRiareba unda moxdes saqonlis

(samuSaoebis, momsaxurebis) miwodebisTanave, miuxedavad imisa, moxdeba Tu ara

dauyovnebliv misi gadaxda. swored miwodebisas Tanxis gadauxdeloba, gadaxdis

gadavadeba, anu kreditiT gayidva warmoadgens moTxovnebis warmoqmnis safuZvels.

saerTaSoriso praqtikiT, kreditiT vaWroba miwodebis gavrcelebuli formaa.

saqonlis (samuSaoebis, momsaxurebis) kreditiT miwodeba SeiZleba ganxorcieldes

sxvadasxva pirobebiT: Cveulebrivi, fasdaTmobiT, an TamasuqiT. ganvixiloT TiToeuli

cal-calke:

Cveulebrivi moklevadiani moTxovna anu debitoruli davalianeba aranair

gansakuTrebul pirobas ar iTvaliswinebs da daifareba, rogorc wesi, xelSekrulebiT

gaTvaliswinebul vadebSi. aseTi Cveulebriv, SeiZleba iyos 30-60 dRe.

moTxovnebis warmoqmnis safuZvels miwodebis angariS-faqtura warmoadgens,

romliTac sakuTrebisa da gankargvis ufleba, agreTve, masTan dakavSirebuli yvela

riski gamyidvelidan myidvels gadaecema.

mimdinare (moklevadiani) moTxovnebis warmoqmna buRaltrul aRricxvaSi aisaxeba

gatarebiT: D

d-ti - moTxovnebi miwodebidan da momsaxurebidan;

k-ti - Semosavali realizaciidan.

im SemTxvevaSi, Tu sawarmo aris dRg-is gadamxdeli, miwodebisas Semosavlis

aRiarebasTan erTad, unda moxdes dRg-s daricxva anu Sesabamisi sagadasaxado

valdebulebis warmoqmna:

d-ti - moTxovnebi miwodebidan da momsaxurebidan (saerTo TanxiT);

k-ti - Semosavali realizaciidan (Semosavlis TanxiT);

k-ti - gadasaxdeli dRg (dRg-s TanxiT).

moTxovnebis anu debitoruli davalianebis dafarva buRaltrul aRricxvaSi

aisaxeba gatarebiT:

d-ti - fuladi saSualebebis angariSebi;

k-ti moTxovnebi miwodebidan da momsaxurebidan.

fasdaTmobiT ganxorcielebuli operaciebis aRricxva.

sawarmom klients (debitors) davalianebis droulad dafarvis stimulirebis

mizniT, SeiZleba SesTavazos fasdaTmoba, rac miuxedavad Semcirebuli Tanxis

gadaxdisa, mainc gaaumjobesebs mis finansur mdgomareobas. davuSvaT, sawarmom miwodeba

ganaxorciela 30 dRiani ganvadebiT, Tu klienti Tanxas gadaixdis miwodebidan 10

61

dReSi, mas eZleva fasdaTmoba gasanaRdebeli Tanxis 2%-is odenobiT. igi angariS-

faqturaSi Semdegnairad aisaxeba: 2/10 an srulad 30.

bass-is Tanaxmad, fasdaTmobiT ganxorcielebuli miwodebis operaciebi buRaltrul

aRricxvaSi SeiZleba ori meTodiT aisaxos:

mTliani Tanxis aRricxvis meTodiT; da

wminda Tanxis aRricxvis meTodiT.

magaliTi:

klients 200 wlis 5 ianvars miewoda saqoneli - 10000 laris, Semdegi pirobiT: 3/10

srulad 30.

mTliani Tanxis asaxvis meTodis gamoyenebisas, operaciis moxdenis dRes, e. i. 2008 wlis

5 ianvars unda moxdes Semosavlebisa da Sesabamisi moTxovnebis aRiareba:

d-ti - moTxovnebi miwodebidan da momsaxurebidan - 10000;

k-ti - Semosavali realizaciidan - 10000.

1. klientma gadaixada davalianebis Tanxa 25 ianvars, e. i. ar isargebla SeTavazebuli

fasdaTmobiT. davalianebis gadaxda aisaxeba buRaltruli gatarebiT:

d-ti - fuladi saSualebebis angariSebi - 10000;

k-ti - moTxovnebi miwodebidan da momsaxurebidan - 10000.

2. klientma isargebla fasdaTmobis pirobiT da Tanxa gadaixada miwodebidan 7 dReSi, 12

ianvars:


d-ti - gayiduli saqonlis fasdaTmoba - 300;


angariSi `gayiduli saqonlis dabruneba da fasdaTmoba~ kontraluri angariSia,

romelic aregulirebs angariSs `Semosavlebi realizaciidan~. amitom, saangariSgebo

periodis Semosavlebis dazusteba unda moxdes buRaltruli gatarebiT:

d-ti - Semosavali realizaciidan - 300;

k-ti D gayiduli saqonlis fasdaTmoba 300.

wminda (neto) Tanxis aRricxvis meTodiT igive operacia buRaltrul aRricxvaSi

Semdegnairad aisaxeba:

saqonlis miwodebisas, realizaciis wminda (neto) RirebulebiT Sesdgeba

buRaltruli gatareba:


62

d-ti - gayiduli saqonlis fasdaTmoba - 300;

k-ti - Semosavali realizaciidan - 10000.

1. klientma gadaixada davalianebis Tanxa 12 ianvars, e. i. isargebla SeTavazebuli

fasdaTmobiT:



saangariSgebo periodis Semosavlebis dazusteba moxdeba buRaltruli gatarebiT:

d-ti - Semosavali realizaciidan - 300;

k-ti - gayiduli saqonlis fasdaTmoba - 300.

2. klientma gadaixada davalianebis Tanxa 25 ianvars, e. i. ar isargebla fasdaTmobiT.

davalianebis gadaxda aisaxeba buRaltruli gatarebiT:



Sesabamisad, saangariSgebo periodis bolos, gamouyenebeli fasdaTmobis TanxiT

unda moxdes `moTxovnebis~ angariSis koreqtireba:


k-ti - gayiduli saqonlis fasdaTmoba - 300.

2.3.2. saTamasuqo moTxovnebis

aRricxva

saqonlis kreditiT gayidvis operaciebi SeiZleba gaformdes TamasuqiT. Tamasuqi

fasiani qaRaldia, riTac gadamxdeli kisrulobs werilobiT valdebulebas Tanxis

moTxovnisTanave, an dadgenil vadaSi gadaxdaze. Tamasuqi ori saxisaa: Cveulebrivi

(martivi) da gadasapirebeli. martivi Tamasuqi adasturebs Tamasuqis mflobelis fulad

valdebulebas, ganaRdebis vadis dadgomisas gadauxados gansazRvruli Tanxa Tamasuqis

mflobels. gadasapirebeli Tamasuqi fasiani qaRaldia, romelic gamoiwereba

kreditoris (Tamasuqis gamcemis) mier da warmoadgens gadamxdelisaTvis gansakuTrebul

werilobiT brZanebas gadauxados miTiTebul dros gansazRvruli Tanxa gadasapirebel

TamasuqSi miTiTebul mesame pirs (Tamasuqis mflobels). Tamasuqi SeiZleba iyos

moklevadiani an grZelvadiani.

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Tamasuqis savaldebulo rekvizitebia: dasaxeleba, gacemis TariRi, nominali,

Tamasuqis mimRebis (remitenti) dasaxeleba, dafarvis TariRi, saprocento ganakveTi,

Tamasuqis gamcemis dasaxeleba da xelmowera.

saTamasuqo moTxovnebis aRricxvisas mniSvnelovania Tamasuqis vadis gansazRvra,

ramdenadac Tamasuqis vadis gasvlis Semdeg unda Sewydes procentis daricxva da

Sesabamisad, saTamasuqo moTxovna gadatanil iqnes `miwodebiT da momsaxurebiT

warmoqmnili moTxovnebi~-s angariSze. Tamasuqis vada misi moqmedebis periodiT (dReebis

an Tveebis ricxvi) ganisazRvreba. Tamasuqis dafarvis TariRis gaangariSebaSi misi

gaformebis dRe monawileobas ar Rebulobs. amasTan, aucilebelia Tamasuqis vadis

zustad gansazRvra saprocento Semosavlis sworad gaangariSebis mizniT. saprocento

Semosavali (xarji) ganisazRvreba Tamasuqis nominalis, wliuri saprocento ganakveTisa

da Tamasuqis vadis mixedviT.

saprocento Semosavlis (xarjis) gaangariSeba SeiZleba e.w. 360 dRiani an 365

dRiani meTodiT. 360 dRiani meTodis dros wliuri misaRebi saprocento Semosavali

iyofa 12 Tveze, ganisazRvreba erTi Tvis saprocento Semosavali, romelic gamravldeba

Tamasuqis moqmedebis TveTa raodenobaze. 365 dRiani meTodis gamoyenebis dros wliuri

misaRebi saprocento Semosavali iyofa 365 dReze, gaiangariSeba erT dReSi dasaricxi

saprocento Semosavali, romelic gamravldeba Tvis dReTa raodenobaze.

magaliTi: K

sawarmom moTxovnebis dasafaravad myidvelisagan 2008 wlis 1 Tebervals miiRo

Cveulebrivi (martivi) Tamasuqi 5000 larze, wliuri saprocento ganakveTi 12%;

Tamasuqis dafarvis vada 2008 wlis 31 dekemberia, saprocento Tanxa gadaxdili unda

iqnes yoveli Tvis bolos. sawarmo iyenebs procentis gaangariSebis 360 dRian meTods.

1. Tamasuqis miRebisas, saTamasuqo moTxovnis warmoqmna gatardeba:

d-ti - miRebuli moklevadiani Tamasuqebi - 5000;


2. gaiangariSeba yovelTviuri saprocento Semosavali:

(5000 X 12%) X 1/12 = 50 lari.

yoveli Tvis bolos moxdeba saprocento Semosavlis daricxva:

d-ti - misaRebi procenti - 50;

k-ti - saprocento Semosavali – 50.

3. saprocento Tanxis miReba gatardeba:

d-ti - fuladi saSualebebis angariSeba - 50;

64

k-ti - misaRebi procentebi - 50.

2008 wlis 31 dekembers, Tamasuqis ZiriTadi Tanxisa da dekembris Tvis saprocento

Tanxis gadaxda gatardeba:


k-ti - miRebuli moklevadiani Tamasuqebi - 5000;

k-ti - misaRebi procentebi - 50.

Tamasuqis droulad gaunaRdeblobis SemTxvevaSi, Sewydeba saprocento Tanxis

daricxva da saTamasuqo moTxovna gadaitaneba `miwodebiT da momsaxurebiT warmoqmnili

moTxovnebi~-s angariSze.

Cveulebrivi (martivi) Tamasuqisagan gansxvavebiT, gadasapirebeli Tamasuqis

gamcemi valdebulia Tamasuqis Tanxa gadauxados Tamasuqis warmomdgens. aqedan

gamomdinare, Tamasuqis mimRebs ufleba aqvs garantori bankis meSveobiT moaxdinos,

Tamasuqis vadamde ganaRdeba, anu miiRos bankis sesxi Tamasuqis ganaRdebis TariRamde,

gadasapirebeli Tamasuqis garantiiT. amas Tamasuqis aRricxva anu diskonti ewodeba.

Tamasuqis diskontisaTvis banki moiTxovs Tanxas, romelsac diskontis ganakveTi

ewodeba. diskontis ganakveTi gaiangariSeba formuliT:

C = (M X I )X T

sadac:

C – diskontis ganakveTia;

M – Tamasuqis gasanaRdebeli Tanxaa;

I – saprocento ganakveTia;

T- Tamasuqis aRricxvidan ganaRdebamde darCenili droa.

magaliTi:

sawarmom momsaxure bankSi moaxdina Tamasuqis diskonti. Tamasuqis nominali 5000 laria,

wliuri saprocento ganakveTi – 12%, Tamasuqis dafarvis vada 360 dRea, Tamasuqis

ganaRdebamde darCenilia 150 dRe, diskontis ganakveTi 15%-ia. gasanaRdebeli Tanxa,

gaangariSebis 360 dRiani meTodiT, Seadgens:

5000 + (5000 X 12%) – (5600 X 15% X 150 / 360) = 5000 + 600 – 350 = 5250.

maSasadame, Tamasuqis gasanaRdebeli Tanxaa 5000 lari, saprocento Semosavali - 600

lari, diskontis ganakveTi - 350 lari.

diskontirebuli TamasuqiT bankidan Tanxis miReba gatardeba:


65

k-ti - miRebuli moklevadiani Tamasuqebi - 5000;

k-ti - saprocento Semosavali - 250 (600 - 350).

2.4. daricxuli moTxovnebis

aRricxva

finansuri operaciebis ganxorcielebiT warmoiqmneba Sesabamisi moTxovna. isini

ZiriTadad, dakavSirebulia sxva subieqtebis mier sawarmos aqtivebis gamoyenebasTan.

magaliTad, aseTebia, misaRebi dividendebi, sawarmos mier gacemul sesxebze misaRebi

procentebi da sxva.

moTxovnebi misaRebi dividendebiT buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti - misaRebi dividendebi;

k-ti - Semosavali dividendebiT.

moTxovnebi misaRebi procentebiT buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti - misaRebi procentebi;

k-ti - saprocento Semosavali.

dividendebisa da procentebis miReba aisaxeba buRaltruli gatarebiT:


k-ti - misaRebi dividendebi;

k-ti - misaRebi procentebi.

2.5. sxva moTxovnebis aRricxva

66

savaWro moTxovnebis garda sawarmoSi SeiZleba adgili hqondes agreTve, sxva

moTxovnebsac, romelic warmoiqmna momsaxurebis winaswari anazRaurebiT, sawarmos

personalze sxvadasxva daniSnulebiT Tanxebis gacemiT, ganxorcielebuli finansuri

operaciebiT da sxva.

sawarmo xSirad winaswar ixdis sxvadasxva saxis momsaxurebis Rirebulebas.

magaliTad, saijaro qiras, telefonis, eleqtroenergiis gadasaxads, wylis

Rirebulebas da sxva. SesaZlebelia, Tanaxmad xelSekrulebisa, sawarmom momwodeblebs

winaswar gadauxados mosawodebeli sasaqonlo-materialuri faseulobebis Rirebuleba.

es aris winaswar gadaxdili xarji, romelic Sesabamisobis principidan gamomdinare,

ar miekuTvneba saangariSgebo periods da warmoadgens momavali periodis xarjs. aseTi

xarji warmoqmnis moTxovnas winaswar gadaxdili avansebiT, romelic aisaxeba

gatarebiT:

d-ti - gadaxdili avansebi;

k-ti - fuladi saSualebebis angariSebi.

gadaxdili avansebiT warmoqmnili moTxovnebis dafarva moxdeba Sesabamisi

momsaxurebis ganxorcielebiT, faseulobebis mowodebiT, an avansad gadaxdili Tanxis

ukandabrunebiT:

d-ti - Sesabamisi xarjebis amsaxveli angariSebi;

d-ti - maragebis angariSebi (maragebis saxeebis mixedviT);


k-ti - gadaxdili avansebi.

sameurneo saqmianobis mimdinareobisas warmoiqmneba saWiroeba, sawarmos muSakebze

sameurneo davalebis Sesasruleblad Tanxebis gacemaze. aseTi Tanxebi saqveangariSo

Tanxebad iwodeba, xolo am Tanxebis mimRebi pirebi – angariSvaldebul pirebad.

Sesabamisad, warmoiqmneba moTxovna sawarmos personalis mimarT, romelic buRaltrul

aRricxvaSi aisaxeba gatarebiT:

d-ti - moTxovnebi sawarmos personalis mimarT;

k-ti - naRdi fuli salaroSi.

angariSvaldebuli pirebis mier saqveangariSod miRebuli Tanxebis xarjvis

damadasturebeli dokumentebis warmodgenis Semdeg, moxdeba Sesabamisi xarjis aRiareba:

d-ti - maragebis angariSebi (maragebis saxeebis mixedviT);

d-ti - saerTo da administraciuli xarjebi;

k-ti - moTxovnebi sawarmos personalis mimarT.

67

angariSvaldebuli piris mier daniSnulebisamebr dauxarjavi Tanxis naSTi unda

dabrundes sawarmos salaroSi:

d-ti - naRdi fuli salaroSi;


an, sawinaaRmdego SemTxvevaSi, sawarmom damatebiT unda gadauxados angariSvaldebul

pirs sxvaoba avansad miRebul Tanxasa da faqtiurad gaweul xarjebs Soris:



sawarmos personals SeiZleba, mieyidos mza produqcia kreditiT (Semdgomi

gadaxdis pirobiT), romelic miwodebisas unda aRiardes Semosavlad:


k-ti - Semosavali realizaciidan.

personalis mier aRniSnuli davalianebis dafarva gatardeba:



SesaZlebelia moklevadiani moTxovna warmoiqmnas partniorebze (damfuZneblebze)

gacemuli sesxebiT:

d-ti - moTxovnebi partniorebze gacemuli sesxiT;

k-ti- fuladi saSualebebis angariSebi.

xolo sesxis dafarva sawinaaRmdego gatarebiT aisaxeba:


k-ti - moTxovnebi partniorebze gacemuli sesxiT.

2.6. saeWvo da uimedo moTxovnebis

aRricxva

sabazro ekonomikis pirobebSi, kreditiT gayidva farTod gavrcelebuli da

Cveulebriv, ormxrivad sargebliania rogorc gamyidvelisaTvis, ise myidvelisaTvis.

sawarmoebi, kreditiT gayidvisas, yovelTvis cdiloben gadamxdelunariani klientebis

SerCevas. da mainc, aseTi garigeba garkveul riskTan aris dakavSirebuli, rac

upirveles yovlisa, valis droulad dafarvaSi mdgomareobs. valis dafarvis periodis

ganmavlobaSi SesaZlebelia klients warmoeqmnas finansuri Tu sxva siZneleebi, rac

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valis dafarvis vadebis darRvevas, an saerTod gadauxdelobas gamoiwvevs. Tu sawarmos

gaaCnia sakmarisi mtkicebuleba imisa, rom romelime klienti gakotrda, ver iZebneba an

gardacvlilia, maSasadame, igi ver gadaixdis sawarmos winaSe arsebul valdebulebas

da aseTi moTxovna anu debitoruli davalianeba uimedo valad unda aRiardes.

uimedo moTxovnebi anu debitoruli davalianebebi saagariSgebo periodis bolos,

finansuri angariSgebis momzadebisas Camoiwereba, e. i. moxdeba misi xarjad aRiareba da

Sesabamisad, aisaxeba mogeba-zaralis angariSgebaSi. xolo TviT saqonlis gayidvis

operacia, rogorc ukve momxdari faqti, rCeba buRaltrul aRricxvaSi. maSasadame,

Camoiwereba da xarjad aRiardeba mxolod uimedo debitoruli davalianeba da ara

saqonlis gayidva.

buRaltruli gatarebebi:

1. uimedo debitoruli davalianebis Camowera:

d-ti - saeWvo da uimedo moTxovnebis xarjebi; an

d-ti - saeWvo moTxovnebis koreqtireba (rezervi);

k-ti - moTxovnebi miwodebiT.

2. xarjebis amsaxveli angariSebis daxurva:

d-ti - saangariSgebo periodis mogeba/zarali;

k-ti - saeWvo da uimedo moTxovnebis xarjebi.

SesaZlebelia, sawarmom garkveuli periodis Semdeg, miiRos adre xarjad

aRiarebuli da zaralSi Camowerili debitoruli davalianeba. aseT SemTxvevaSi,

konservatizmis principis moTxovnaTa gaTvaliswinebiT, buRaltrul aRricxvaSi jer

unda aisaxos Sesabamisi Tanxis miReba, Semdeg ki, aRsdges adre Camowerili moTxovna:

1. d-ti - fuladi saSualebebis angariSebi;

k-ti - moTxovnebi miwodebiT.

2. d-ti - moTxovnebi miwodebiT;

k-ti - saeWvo da uimedo moTxovnebis xarjebi; an

k-ti - saeWvo moTxovnebis koreqtireba (rezervi).

SesaZlebelia klients warmoeqmnas droebiTi finansuri siZneleebi an kidev

ufro meti, kotrdeba, eqvemdebareba likvidacias. am siZneleebis mowesrigebamde an

likvidaciamde mis mier valis dafarva jer kidev SesaZlebelia, magram garantirebuli

ar aris da amitom, amgvari moTxovnebi saeWvo moTxovnebad, anu saeWvo debitorul

davalianebebad iwodeba. imis gamo, rom aseTi valebis miReba saeWvoa, magram kidev

69

SesaZlebelia, finansuri angariSgebis momzadebisas pirdapir misi Camowera da zaralad

aRiareba ar xdeba. debitoruli davalianebebis saeWvo valebad miCnevisas,

windaxedulobis (gamWriaxobis) principis gaTvaliswinebiT, dauyovnebliv unda Seiqmnas

Sesabamisi rezervi, romelic im SemTxvevaSi iqneba gamoyenebuli, Tu aseTi saeWvo vali

marTlac iqca uimedod da sawarmom dakarga misi miRebis SesaZlebloba. amasTan, bass-is

mixedviT, saeWvod miiCneva da xarjad aRiardeba mxolod amosaRebi debitoruli

davalianeba da ar moxdeba miwodebis momentisaTvis ukve Semosavlad aRiarebuli

amonagebis koreqtireba.

saeWvo moTxovnebis koreqtireba, rezervis Seqmna gatardeba:

d-ti - saeWvo moTxovnebis xarji;

k-ti – saeWvo moTxovnebis koreqtireba (rezervi).

maSasadame, xdeba saeWvo moTxovnebis (debitoruli davalianebebis) Tanxis xarjad

aRiareba, magram uimedo moTxovnebisgan gansxvavebiT, saeWvo moTxovnebis TanxiT ar

mcirdeba sawarmos moTxovnebi, saeWvo valebi kvlav rCeba `moTxovnebi~-s angariSze. rac

Seexeba angariSs ,,saeWvo moTxovnebis koreqtireba”, igi pasiuri, kontraluri angariSia,

amitom aisaxeba balansSi, mimdinare aqtivis SemadgenlobaSi, moTxovnebis muxlis

momdevno striqonze `minus~ niSniT. e.i. akldeba moTxovnebis anu debitoruli

davalianebebis saerTo Tanxas. Sedegad miRebuli sxvaoba warmoadgens finansur

angariSgebaSi asaxul normalur debitorul davalianebebs, romelTa miReba eWvgareSea.

ganasxvaveben saeWvo valebis rezervis or saxes: konkretul rezervs da saerTo

rezervs.

Tu cnobilia konkretuli debitoruli davalianeba, romlis miRebac saeWvoa,

aRniSnuli davalianebis saerTo TanxiT iqmneba saeWvo valebis rezervi, romelic

,,konkretul rezervad” iwodeba. aseTi, cxadia, iSviaTobas warmoadgens. Znelia sawarmom

winaswar zustad gansazRvros, romeli klienti (debitori) ver daabrunebs droulad

vals. Tu sawarmos muSaobis gasuli wlebis gamocdileba gviCvenebs, rom ganaRdebis

vadadamdgari debitoruli davalianebebis dafarva srulad ar xdeba da misi garkveuli

nawili, magaliTad, 3%, 5%, da a.S. daufaravi rCeba, sawarmom finansuri angariSgebis

momzadebisas unda gaiTvaliswinos, rom igive mdgomareoba SeiZleba ganmeordes da

Seqmnas saeWvo valebis rezervi. saeWvo valebis rezervi, romelic iqmneba moTxovnebis

saerTo Tanxis garkveuli procentis odenobiT, ,,saerTo rezervad" iwodeba.

praqtikaSi gamoiyeneba saeWvo valebis rezervis gansazRvris ori ZiriTadi

meTodi:

neto realizaciidan an neto kreditiT realizaciidan procentis gansazRvris meTodi;

debitoruli davalianebebis analizis meTodi.

70

neto kreditiT realizaciidan procentis gansazRvris meTodis gamoyeneba sawarmos

warsuli wlebis gamocdilebis gaTvaliswinebiT xdeba.

magaliTi:

2008 wels sawarmos kreditiT realizaciam 160000 lari Seadgina. imave periodSi

saqonlis ukandabrunebam Seadgina 15000 lari, xolo fasdaTmobam – 10000 lari.

2008 wlis neto realizacia 135000 l.aria(160000 – 15000 – 10000);

sawarmos monacemebi saeWvo moTxovnebis Sesaxeb:

wlebi neto realizacia danakargebi procenti

saeWvo moTxovnebze

2005 80000 2400 3%

2006 120000 3720 3,1%

2007 150000 4350 2,9%

sul 350000 10470 3,0

motanili monacemebis mixedviT, sawarmo yovelwliurad ver Rebulobs neto

realizaciis daaxloebiT 3%. am gamocdilebis gaTvaliswinebiT, 2008 wlis finansuri

angariSgebis momzadebisas man unda gansazRvros saeWvo moTxovnebisaTvis saWiro

rezervis Tanxa. igi 4050 lars Seadgens (135000 X 3%), aRiardeba saangariSgebo periodis

xarjad da aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb:

d-ti - saeWvo moTxovnebis xarji - 4050;

k-ti – saeWvo moTxovnebis koreqtireba (rezervi) – 4050.

analizis meTodi gulisxmobs debitoruli davalianebebis gaanalizebas maTi

gadaxdis vadebis gaTvaliswinebiT. rac ufro metia gadaxdis vadagadacilebuli

dReebis ricxvi, miT ufro naklebia maTi gadaxdis albaToba. amitom, analizis meTodis

gamoyenebisas debitoruli davalianebebi jgufdeba gadaxdis vadagadacilebuli

dReebis ricxvis mixedviT, ganisazRvreba gadauxdeli debitoruli davalianebis

savaraudo odenoba. TiToeuli jgufisaTvis ganisazRvreba saeWvo valebis rezervi,

xolo am ukanasknelis safuZvelze _ saangariSgebo periodis bolosaTvis saeWvo

valebis rezervis saWiro Tanxa.

magaliTi:

saeWvo moTxovnebis gaangariSeba

# vadagadacilebuli dReebi sul moTxovnebi saeWvo moTxovnebi

savaraudo % rezervis Tanxa 1 romelTa ganaRdebis

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vada ar damdgara 95000 1% 950

2 vadagadacilebuli:

30 dRemde 30000 3% 900

31-60 dRemde 15000 10% 1500

61-90 dRemde 11000 25% 2750

91-120 dRemde 5000 50% 2500

120 dReze zeviT 4000 80% 3200

sul 160000 11800

motanili magaliTis mixedviT, warsuli wlebis gamocdilebis gaTvaliswinebiT,

saeWvo moTxovnebi 11800 laria. aqedan xarjad aRiardeba misi mxolod is nawili,

romelic mimdinare saangariSgebo periodis wilad modis.

saangariSgebo periodis bolos saeWvo moTxovnebis rezervis saWiro Tanxis

srulad darezerveba SeiZleba aucilebeli ar iyos. mxedvelobaSi miiReba saeWvo

moTxovnebis koreqtirebis (rezervis) angariSze arsebuli naSTi, romelic saWiro

Tanxamde unda Seivsos. saeWvo moTxovnebis koreqtirebis (rezervis) angariSze ricxul

naSTsa da am miznebisaTvis saWiro Tanxas Soris sxvaobiT Sesdgeba buRaltruli

gatareba:

d-ti - saeWvo da uimedo valebis xarji;

k-ti - saeWvo valebis koreqtireba (rezervi).

saangariSgebo periodis bolos uimedo debitoruli davalianebebis Camoweram

SeiZleba angariSis `saeWvo moTxovnebis koreqtireba (rezervi)~ sadebeto naSTi

warmoqmnas, rac igive wesiT daregulirdeba da saeWvo moTxovnebis rezervis angariSi

saWiro Tanxamde Seivseba.

im SemTxvevaSi, Tu saeWvo valebis rezervis angariSis naSTi saWiro Tanxaze

metia, sxvaobis TanxiT moxdeba misi koreqtireba buRaltruli gatarebiT:

d-ti - saeWvo moTxovnebis koreqtireba;

k-ti - saeWvo da uimedo valebis xarji.

e. i. sxvaobis TanxiT Semcirdeba saeWvo da uimedo moTxovnebTan dakavSirebuli

xarjebi, romelic sawarmos Semosavals warmoadgens da Sesabamisad aisaxeba

angariSgebaSi mogebisa da zaralis Sesaxeb.

aRniSnuli Tanxa periodis bolos mogebisa da zaralis angariSgebaSi aisaxeba, rogorc

sxva Semosavali.

72

2.7. grZelvadiani moTxovnebis

aRricxva

moTxovna, rogorc aqtivi, bass-is mixedviT, CaiTvleba grZelvadian moTxovnad,

Tu mosalodnelia misi dafarva balansis Sedgenis TariRidan Tormeti Tveze meti xnis

ganmavlobaSi. grZelvadian moTxovnebs miekuTvneba: miRebuli grZelvadiani Tamasuqebi,

finansur ijarasTan dakavSirebuli moTxovnebi, moTxovnebi sawesdebo kapitalis

Sevsebaze, gadavadebuli sagadasaxado aqtivebi da sxva.

grZelvadiani moTxovnebis aRsaricxavad amJamad moqmedi angariSTa gegmiT

gaTvaliswinebulia 2300 jgufis angariSebi:

2310 - miRebuli grZelvadiani Tamasuqebi;

2320 - finansur ijarasTan dakavSirebuli moTxovnebi;

2330 - moTxovnebi sawesdebo kapitalis Sevsebaze;

2340 - gadavadebuli sagadasaxado aqtivebi;

2390 - sxva grZelvadiani moTxovnebi.

miRebuli grZelvadiani Tamasuqebis aRricxva moklevadiani Tamasuqebis

analogiurad xdeba.

finansur ijarasTan dakavSirebuli moTxovnebis, agreTve gadavadebuli

sagadasaxado aqtivebis (valdebulebis) aRricxva Sesabamis TemebSia ganxiluli.

moTxovnebi sawesdebo kapitalis Sevsebaze warmoiqmneba damfuZneblebis

(partniorebis) mimarT, Tu maT srulad ar aqvT Sesrulebuli sawesdebo moTxovna da

Senatani ganvadebulia erT saangariSgebo periodze meti xniT. moTxovnis warmoqmna

gatardeba:

d-ti - moTxovnebi sawesdebo kapitalis Sevsebaze;

k-ti - sawesdebo kapitali.

SesaZlebelia moTxovnebi sawesdebo kapitalis Sevsebaze gadavides moklevadian

moTxovnebSi, rodesac sawesdebo moTxovnebis Sesrulebis bolo vada 12 Tveze naklebi

xdeba:

d-ti - kapitalis Sevsebaze grZelvadiani moTxovnis mimdinare nawili;

k-ti - moTxovnebi sawesdebo kapitalis Sevsebaze.

sawesdebo kapitalis Sevsebaze moTxovnebis dafarva fuladi an qonebrivi

SenataniT:

73


d-ti - arafuladi aqtivebi (saxeebis mixedviT);

k-ti - kapitalis Sevsebaze grZelvadiani moTxovnis mimdinare nawili.

Tavi III. sasaqonlo-materialuri faseulobebis

aRricxva

3.1. sasaqonlo-materialuri faseulobebi,

maTi klasifikacia

sasaqonlo-materialuri faseulobebi mimdinare aqtivebia. maTi aRricxva bass-2

`sasaqonlo materialuri faseulobebi~-iT regulirdeba, romlis mixedviTac sasaqonlo

materialuri faseulobebs miekuTvneba aqtivebi, romlebic:

gaTvaliswinebulia gasayidad Cveulebrivi sameurneo saqmianobis procesSi;

74

monawileoben warmoebis procesSi da aseve, gaTvaliswinebulia gasayidad;

warmodgenilia nedleulisa da masalebis saxiT da gankuTvnilia sawarmoo

moxmarebisaTvis an momsaxurebis gasawevad.

bass 2 `sasaqonlo materialuri faseulobebi~ gankuTvnilia yvela saxis

sasaqonlo-materialuri faseulobebis aRricxvisaTvis, garda:

daumTavrebeli mSeneblobisa, romelic warmoiqmneba saamSeneblo samuSaoTa

Sesrulebisas, maT Soris pirdapiri samSeneblo momsaxurebis gawevis dros, romelic

regulirdeba bass 11-iT - `samSeneblo kontraqtebi~;

finansuri instrumentebisa; da

biologiuri aqtivebisa, romlebic dakavSirebulia sasoflo-sameurneo saqmianobasTan da

soflis meurneobis produqciasTan, nayofis miRebis momentSi, romelic regulirdeba

bass 41-iT - `soflis meurneoba~.

bass 2 ar gamoiyeneba im sasaqonlo-materialuri faseulobebis SefasebisaTvis,

romelsac flobs:

soflis meurneobisa da satyeo meurneobis produqtebis mwarmoebeli, nayofis miRebis

Semdgomi soflis meurneobis produqcia, agreTve sasargeblo wiaRiseulis da

sasargeblo wiaRiseulis produqtebis mwarmoebeli, ramdenadac es produqtebi fasdeba

neto sarealizacio RirebulebiT im meTodebis Sesabamisad, romelic damkvidrebulia

mopovebiTi mrewvelobis am dargSi.

saqonliT movaWre brokerebi, romlebic Tavisi sasaqonlo-materialuri faseulobebis Ri-

rebulebis Sefasebas axorcieleben realizaciis xarjebiT Semcirebuli realuri Rire-

bulebiT.

maSasadame, sasaqonlo materialuri faseulobebis damaxasiaTebeli ZiriTadi

kriteriumebia:

isini materialuri aqtivebia;

sawarmos sakuTrebas warmoadgens da xanmokle periodis ganmavlobaSi rCeba

mis gankargulebaSi;

gankuTvnilia gasayidad an warmoebaSi gamosayeneblad;

mudmiv moZraobas ganicdis (xarjva, SeZena);

aqtivad aisaxeba masTan dakavSirebuli Semosavlis miRebis aRiarebamde.

miuxedavad imisa, rom sasaqonlo-materialuri aqtivebi mimdinare aqtivebia, igi

moicavs `miwas da sxva qonebas, romlebic aseve inaxeba da gaTvaliswinebulia

75

gasayidad~ (bass 2). momsaxurebis sferos sawarmoSi sasaqonlo-materialur faseulo-

bebs miakuTvneben iseTi momsaxurebis danaxarjebsac, saidanac sawarmos Semosavlebi

jer ar miuRia.

finansur angariSgebaSi sasaqonlo-materialuri faseulobebi Semdegi jgufebis

mixedviT aisaxeba:

masalebi;

daumTavrebeli warmoeba;

mza produqcia;

saqoneli.

balansSi isini SeiZleba ufro gamsxvilebuli muxlebiTac aisaxos.

sasaqonlo-materialur maragebs or ZiriTad jgufad yofen: sasaqonlo maragebad da

sawarmoo maragebad.

sasaqonlo maragebi sawarmos mier Semdgomi gayidvis mizniT SeZenili saqonelia,

romelic SeZenis Semdeg fizikuri formis arsebiT cvlilebebs ar ganicdis, Tumca

zogjer SeiZleba myidveli sawarmo gayidvamde maTs kompleqtacias axorcielebdes.

sawarmoo maragebi - sawarmos mier gayidvis mizniT adgilze damzadebuli an

SeZenili sagnebia. sawarmoo maragebs miekuTvneba: masalebi, daumTavrebeli warmoeba,

sakuTari warmoebis naxevarfabrikatebi da mza produqcia.

masalebi warmoebaSi gamoyenebis wesisa da warmoebis procesSi maTi daniSnulebis

mixedviT Semdeg jgufebad iyofa:

- nedleuli da ZiriTadi masalebi;

- nayidi naxevarfabrikatebi;

- damxmare masalebi;

- tara da tara-masalebi;

- saTbobi;

- saTadarigo nawilebi;

- narCenebi.

daumTavrebeli warmoeba drois garkveuli momentisaTvis warmoebis (damuSavebis)

procesSi myofi materialuri faseulobaa, romelsac ar gauvlia damuSavebis yvela

stadia da ar miuRia mza produqciis saxe. daumTavrebel warmoebas miekuTvneba agreTve,

sakuTari warmoebis naxevarfabrikatebi.

mza produqcia materialuri faseulobaa, romelmac mocemul sawarmoSi gaiara

damuSavebis yvela stadia, Seesabameba dadgenil standarts da gankuTvnilia gasayidad.

saqoneli sawarmos mier warmoebuli da gasayidad gankuTvnili an xelmeored

gayidvis mizniT SeZenili materialuri faseulobaa.

76

3.2. sasaqonlo-materialuri faseulobebis

Sefaseba

sasaqonlo-materialuri faseulobebi, SeiZleba sawarmos aqtivebis mniSvnelovan

nawils warmoadgendes. amitom maT Sefasebasa da finansur angariSgebaSi realuri

RirebulebiT asaxvas didi mniSvneloba eniWeba sawarmos finansuri mdgomareobisa da

misi Sedegebis analizisaTvis.

bass 2-is Tanaxmad, sasaqonlo-materialuri faseulobebis Sefaseba xdeba mis

TviTRirebulebasa da neto (wminda) sarealizacio Rirebulebas Soris umciresi TanxiT.

Sefasebisadmi aseTi midgoma umciresi Rirebulebis princips emyareba.

sasaqonlo-materialuri faseulobebis TviTRirebuleba moicavs maT SeZenasTan da

gadamuSavebasTan dakavSirebul yvela danaxarjs, agreTve im danaxarjebs, romlebic

gaweulia misi mocemul adgilamde transportirebasa da saTanado mdgomareobaSi

mosayvanad.

sasaqonlo-materialuri faseulobebis SeZenis danaxarjebi moicavs: maTi SeZenis

(nasyidobis) fass, saimporto sabaJo gadasaxads da sxva gadasaxadebs (garda

dabrunebadi gadasaxadebisa), satransporto, damzadebis xarjebs da saerTod, im dana-

xarjebs, romlebic uSualod aris dakavSirebuli saqonlis, mza produqciis, nedleu-

lis, masalebisa da momsaxurebis SeZenasTan. savaWro daTmoba, savaWro danamati da a. S.

SeZenis danaxarjebis gaangariSebebSi ar Seitaneba.

maSasadame, garda SeZenis xarjebisa, sasaqonlo-materialuri faseulobebis

TviTRirebuleba moicavs maTi ganTavsebis adgilamde mitanasTan dakavSirebul xarjebs,

sxvadasxva mosakreblebs, ukandaubrunebel gadasaxadebs da sxva xarjebs, romlebic

uSualodaa dakavSirebuli faseulobebis SeZenasTan. kerZod, SeZenili sasaqonlo-

materialuri faseulobebis TviTRirebuleba Sedgeba SeZenis Rirebulebisa da

transportirebis xarjebisagan, dasabrunebeli gadasaxadebis (magaliTad, damatebuli

Rirebulebis gadasaxadi) gamoklebiT. xolo Tu es SeZenili saqoneli importulia, misi

TviTRirebulebis SemadgenlobaSi Seitaneba agreTve, gadaxdili sabaJo gadasaxadi da

saqonlis ganbaJebasTan dakavSirebuli sxva xarjebi, sabaJo mosakreblebisa da sxvaTa

saxiT.

77

bass 2-iT nebadarTuli ar aris ucxouri valutiT SeZenili sasaqonlo-

materialuri faseulobebis SeZenis danaxarjebSi savaluto kursTa Soris sxvaobis

Setana.

saqonlis kreditiT (Semdgomi gadaxdis pirobiT) SeZenisas, gansxvaveba SeZenis

fassa da gadaxdil Tanxas Soris aRiardeba, rogorc saprocento xarji dafinansebis

periodis gaTvaliswinebiT.

rac Seexeba sawarmoo maragebis TviTRirebulebis gansazRvras, aucilebelia

gamoiyos pirdapiri danaxarjebi, mudmivi da cvalebadi zednadebi xarjebi. `sasaqonlo-

materialuri faseulobebis konversiis (gadamuSavebis) danaxarjebi moicavs iseT

danaxarjebs, romlebic uSualodaa dakavSirebuli produqciis erTeulis warmoebasTan~

(bass 2,m.12). aseTebia pirdapiri danaxarjebi, rogoricaa: ZiriTadi masalebis

danaxarjebi, pirdapiri xelfasis (muSebis) danaxarjebi. isini moicaven agreTve,

gasanawilebel mudmiv da cvlad zednadeb xarjebs, romlebic gaweulia nedleulisa da

masalebis mza produqciad gardaqmnis, gadamuSavebis procesSi.

mudmivi sawarmoo zednadebi xarjebi arapirdapiri xarjebia, romelic warmoebis

moculobis cvlilebis Sesabamisad ar icvleba. aseTebia: cveTisa da amortizaciis

xarjebi, sawarmoo Senobebisa da mowyobilobebis eqspluataciis (magaliTad, remontis)

xarjebi, danaxarjebi sawarmos marTvasa da administrirebaze.

cvladi sawarmoo zednadebi xarjebi arapirdapiri sawarmoo xarjebia, romelic

warmoebis moculobis cvlilebis proporciulad icvleba. aseTebia: damxmare masalebis

danaxarjebi, damxmare muSebis xelfasi da sxva.

mudmivi da cvladi zednadebi xarjebi warmoadgenen ra arapirdapir xarjebs,

sasaqonlo-materialuri faseulobebis konversiis danaxarjebze maTi mikuTvneba

ganawilebis wesiT xdeba. bass mixedviT, mudmivi sawarmoo zednadebi xarjebisaTvis

ganawilebis bazad ZiriTadad, saSualo sawarmoo simZlavre gamoiyeneba. SesaZlebelia

agreTve, gamoyenebul iqnes warmoebis faqtobrivi done, Tu igi uaxlovdeba warmoebis

saSualo simZlavres. cvaladi sawarmoo zednadebi xarjebi sawarmoo simZlavreebis

faqtobrivi gamoyenebis mixedviT ganawildeba.

sawarmoo procesi SesaZloa gulisxmobdes erTdroulad ramdenime saxeobis pro-

duqciis warmoebas. SeiZleba iwarmoebodes kombinirebuli produqcia, an ZiriTadi da

araZiriTadi (Tanamde) produqcia. Tu sawarmoSi konversiis xarjebi TiToeuli saxeobis

produqciisTvis cal-calke ar aRiricxeba, maSin misi sxvadasxva produqciaze ganawile-

ba xdeba saTanado normativebis safuZvelze. magaliTad, konversiis xarjebis ganawile-

bis safuZvlad SeiZleba aRebul iqnes TiToeuli produqciis Sesabamisi gasayidi fasi.

imis gamo, rom araZiriTadi (Tanamde) produqciis xvedriTi wili umniSvneloa, maTi Se-

faseba xSirad neto sarealizacio RirebulebiT xdeba da igi Semdgom akldeba ZiriTa-

78

di produqciis TviTRirebulebas. rogorc wesi, ZiriTadi produqtis sabalanso Rirebu-

leba arsebiTad ar gansxvavdeba misi Rirebulebisagan.

bass-iT sasaqonlo-materialuri faseulobebis TviTRirebulebaSi calke muxlad

gamoiyofa `sxva danaxarjebi~. bass-is mixedviT aseT danaxarjebs ZiriTadad, miekuTvneba

xarjebi, romlebic sasaqonlo-materialuri faseulobebis mocemul adgilamde mitanasa

da maTi saTanado mdgomareobaSi moyvanasTanaa dakavSirebuli. magaliTad, arasawarmoo

zednadebi xarjebi an damkveTis produqciis daproeqtebis danaxarjebi. rac Seexeba

nedleulisa da masalebis danakargebs, sxvadasxva zenormatiul sawarmoo danaxarjebs,

sasaqonlo-materialuri faseulobebis Senaxvis xarjebs (sawarmoo procesis wina

stadiis aucilebeli xarjebis garda), realizaciis danaxarjebs, isini sasaqonlo-

materialuri faseulobebis TviTRirebulebaSi ar Seitaneba da mimdinare periodis

xarjebad aRiardeba. gamonaklis SemTxvevebSi, sasaqonlo-materialuri faseulobebis

TviTRirebulebaSi SeiZleba Setanil iqnes nasesxeb saSualebebTan dakavSirebuli

danaxarjebi bass 23-iT - `sesxiT sargeblobasTan dakavSirebuli danaxarjebi~

gaTvaliswinebul SemTxvevebSi.

momsaxurebis sferos sawarmoTa sasaqonlo-materialuri faseulobebis

TviTRirebuleba am sferoSi dasaqmebuli, uSualod momsaxurebis gaweviT dakavebuli an

saSualo mmarTvelobiTi (kontroliorebi) personalis SromiTi danaxarjebisa da

masTan dakavSirebuli zednadebi xarjebisagan Sesdgeba. saerTo administraciuli

personalisa da realizaciaSi dasaqmebuli personalis Sromis anazRaureba da

realizaciasTan dakavSirebuli sxva saxis danaxarjebi ar CairTveba sasaqonlo-

materialuri faseulobebis TviTRirebulebaSi da aRiardeba mimdinare periodis

xarjebad.

sasaqonlo-materialuri faseulobebi, romlebic Sedgeba soflis meurneobis

produqciisagan, rac sawarmom miiRo biologiuri aqtividan, Tavdapirveli aRiarebisas

fasdeba nayofis miRebis momentSi, gayidvisaTvis saWiro Sefasebuli xarjebiT Semcire-

buli realuri RirebulebiT (bass 41) da warmoadgens sasaqonlo-materialuri faseulo-

bebis TviTRirebulebas mocemuli TariRisaTvis.

neto (wminda) sarealizacio Rirebuleba aris Cveulebrivi sameurneo

procesisaTvis SefasebiTi gasayidi fasi, produqciis dasrulebisa da gayidvisaTvis

saWiro SefasebiTi danaxarjebis gamoklebiT~ (bass 2).

neto (wminda) sarealizacio Rirebuleba gamoiyeneba sasaqonlo- materialuri

faseulobebis Camowerisas, romelic SeiZleba gamowveuli iyos: sasaqonlo-materialuri

faseulobebis gafuWebiT, moZvelebiTa da sasaqonlo saxis dakargviT, gasayidi fasis

dacemiT an sxva mizeziT, rac ganpirobebulia imiT, rom ar SeiZleba aqtivebis aRricxva

imaze met TanxaSi, romelic SesaZloa miviRoT maTi gayidvis an gamoyenebis Sedegad.

79

neto sarealizacio Rirebulebamde Camowera gamoiyeneba calkeuli dasaxelebis

sagnebis mixedviT, muxlobrivad, zogjer ki, msgavsi an erTgvarovani sagnebis jgufebis

mixedviTac. mizanSewonili ar aris mza produqciis jgufurad Camowera neto sareali-

zacio Rirebulebamde, agreTve sasaqonlo-materialuri faseulobebis erTad Camowera

mrewvelobis romelime dargSi an geografiul sivrceSi. momsaxurebis sferos sawarmoe-

bi, Cveulebriv, danaxarjebs calke asaxaven momsaxurebis iseTi saxeebis mixedviT, rom-

lebisTvisac erTnairi gasayidi fasia dadgenili. amitom momsaxurebis TiToeuli saxe

ganixileba, rogorc calke aRebuli, damoukidebeli elementi.

neto-sarealizacio Rirebulebis gaangariSebis meTodi, sasaqonlo-materialuri

faseulobebis mosalodneli sarealizacio Tanxis gaangariSebis Sesaxeb, yvelaze

xelmisawvdomi da saimedo monacemebis gamoyenebas eyrdnoba. neto sarealizacio

Rirebulebis gaangariSebisas mxedvelobaSi miiReba fasebis an Rirebulebis mosalodne-

li cvlilebebi, sasaqonlo-materialuri faseulobebis daniSnuleba. Tu isini

gankuTvnilia sarealizaciod an momsaxurebis gasawevad, neto sarealizacio

Rirebuleba saxelSekrulebo fasis mixedviT gaiangariSeba, xolo Tu saxelSekrulebo

monacemebi ver uzrunvelyofen sawarmos mTeli sasaqonlo-materialuri maragebis neto-

sarealizacio Rirebulebis gansazRvras, am mizniT Warbi maragebis mimarT saerTo

gasayidi fasi gamoiyeneba.


TviTRirebulebis gaangariSebis

meTodebi

sasaqonlo-materialuri faseulobebis TviTRirebulebis gansazRvra maTi

SeZenisas, gansakuTrebul sirTules ar warmoadgens. sakmaod rTulia gayiduli

(gacemuli, daxarjuli) faseulobebis TviTRirebulebis gansazRvra, romelic xarjad

unda aRiardes. `roca sasaqonlo-materialuri faseulobebi gaiyideba, maTi sabalanso

Rirebuleba unda aRiardes im periodis xarjebad, rodesac miRebul iqna Sesabamisi

Semosavalebi~.

80

sasaqonlo-materialuri faseulobebis SeZenis danaxarjebi mudmiv sidides ar

warmoadgens. igi icvleba saqonlis fasebis meryeobis Sesabamisad, erTi da igive saxis

saqonels, SeZenis drois mixedviT, sxvadasxa TviTRirebuleba SeiZleba hqondes.

maragebis didi odenobisas Znelia ukve gadamuSavebaSi myofi faseulobebis faqtiuri

TviTRirebulebis gansazRvra, amitom aRricxvaSi gamoiyeneba daSveba, romlis

mixedviTac, gadamuSavebaSi materialuri faseulobebis Tanmimdevruli miReba

ganixileba ara rogorc maTi fizikuri erTeulebis nakadi, aramed rogorc misi

TviTRirebulebis moZraoba.

bass-is Sesabamisad, SeiZleba gamoyenebul iqnes sasaqonlo-materialuri

faseulobebis Sefasebis Semdegi meTodebi:

individualuri danaxarjebis specifikuri identifikaciis (erTeulis

TviTRirebulebis) meTodi;

saSualo Sewonili Rirebulebis meTodi;

`fifo~-s meTodi (pirveli SemosavalSi, pirveli gasavalSi);

bass-iT akrZalulia sasaqonlo-materialuri faseulobebis TviTRirebulebis aR-

ricxva `lifo” (bolo SemosavalSi, pirveli gasavalSi) meTodiT, Tumca saqarTvelos

sagadasaxado kodeqsiT sagadasaxado miznebisaTvis am meTodis gamoyeneba

nebadarTulia.

bass 2-is mixedviT, `calkeuli saxis sasaqonlo-materialuri faseulobebis,

romlebic ar arian urTierTSemcvleli, agreTve specifikuri proeqtisaTvis

warmoebuli saqonlisa da momsaxurebis TviTRirebuleba unda ganisazRvros maTi

individualuri danaxarjebis specifikuri identifikaciiT~ (bass 2). danaxarjebis spe-

cifikuri identifikacia gulisxmobs, rom specifikuri danaxarjebi miekuTvneba sasaqon-

lo-materialuri faseulobebis identificirebul erTeuls. TviTRirebulebis gansaz-

Rvris specialuri meTodi ar gamoiyeneba maSin, roca sasaqonlo-materialuri faseulo-

bebi Sedgeba didi raodenobis urTierTSemcvleli elementebisagan. aseT SemTxvevaSi, pe-

riodis wminda mogebis an zaralis winaswar gansazRvruli Sedegis miRebis mizniT, Se-

saZloa gamoyenebul iqnes im muxlebis SerCevis meTodi, romelic rCeba sasaqonlo-mate-

rialuri faseulobebis SemadgenlobaSi.

sasaqonlo-materialuri faseulobebis Sefaseba erTeulis RirebulebiT,

sinamdvileSi niSnavs maTi moZraobis aRricxvas TviTRirebulebiT. am meTodis

gamoyenebisas aucilebelia sasaqonlo-materialuri faseulobebis mTeli sawarmoo

Sesyidvebis fizikuri dayofa, rac sakmaod Znelia msxvilseriuli warmoebis pirobebSi.

miuxedavad misi sizustisa, es meTodi SeiZleba gamoyenebul iqnes mxolod im

sawarmoebis mier, romlebic specialur SekveTebs asruleben, an asruleben operaciebs

81

SedarebiT mcire partiebad, iseTi ZviradRirebuli saqonlis mixedviT, rogoricaa

saiuveliro nakeTobebi, avtomanqanebi da sxva. yvela sxva SemTxvevaSi sasaqonlo-materi-

aluri faseulobebis TviTRirebulebis gansazRvrisaTvis gamoyenebuli unda iqnes

saSualo Sewonili Rirebulebis formula an `fifo~ (pirveli SemosavalSi, pirveli

gasavalSi). sawarmom TviTRirebulebis erTnairi formula unda gamoiyenos yvela

sasaqonlo-materialuri faseulobisaTvis, romlebsac sawarmosaTvis msgavsi buneba da

gamoyeneba aqvs. gansxvavebuli bunebis an gamoyenebis sasaqonlo-materialuri faseulo-

bebisaTvis, SeiZleba TviTRirebulebis gansxvavebuli formula iqnes gamoyenebuli.

saSualo Sewonili RirebulebiT sasaqonlo-materialuri faseulobebis Sefaseba

emyareba gaangariSebis Sesabamisi formulis gamoyenebas. am SemTxvevaSi daaxloebiTi

Sedegis miReba kompensirebulia gaangariSebis simartiviTa da obieqturobiT. saSualo

Sewonili Rirebulebis formulis Tanaxmad, sasaqonlo-materialuri faseulobebis

TiToeuli elementis Rirebuleba ganisazRvreba saangariSgebo periodis dasawyisSi

arsebuli sasaqonlo-materialuri faseulobebis erTgvarovani elementebis

Rirebulebis saSualo Sewonili sididisa da im erTgvarovani elementebis Rirebulebis

safuZvelze, romlebic awarmoes an SeiZines saangariSgebo periodis ganmavlobaSi.

Rirebulebis saSualo sididis gaangariSeba SesaZlebelia periodulad an yoveli

axladmiRebuli partiisaTvis, mocemuli sawarmosaTvis damaxasiaTebeli konkretuli

viTarebis Sesabamisad.

magaliTi:

davuSvaT, ivlisis TveSi sawarmoSi adgili hqonda masalebis moZraobasTan

dakavSirebiT, Semdeg operaciebs:

TariRi erTeulis fasi

(lari)

raodenoba (cali)

Semosavali gasavali

naSTi 2,00 500

6 ivlisi 2,10 700

9 ivlisi 800

13 ivlisi 2,20 1000

18 ivlisi 600

23 ivlisi 2,40 800

27 ivlisi 1200

82

masalebis Sefaseba saSualo Sewonili RirebulebiT:

TariRi raodenoba (cali) Rirebuleba

saSualo fasi

Semosavali gasavali naSTi

naSTi 500 1000 2,00

6 ivlisi 700 1470 2,10

naSTi 1200 2470 2,06

9 ivlisi 800 (1648)* 2,06

naSTi 400 824 2,06

13 ivlisi 1000 2200 2,20

naSTi 1400 3024 2,16

18 ivlisi 600 (1296) 2,16

naSTi 800 1728 2,16

23 ivlisi 800 1920 2,40

naSTi 1600 3648 2,28

27 ivlisi 1200 (2736) 2,28

naSTi 400 912 2,28

2470 / 1200 x 800 = 1648 da a. S.

`fifo~-s meTodi emyareba daSvebas, rom sasaqonlo-materialuri faseulobebi

igive TanmimdevrobiT gamoiyeneba an iyideba, rogorc igi SeiZina sawarmom, e. i. `fifo~-s

formulis gamoyeneba gulisxmobs, rom sasaqonlo-materialuri faseulobebis is

elementebi, romlebic SeiZines pirvelad, iyideba (ixarjeba) pirvelad. cxadia,

saangariSgebo wlis bolos SeiZleba darCes is sasaqonlo-materialuri faseulobebi,

romlebic SeiZines an awarmoes bolos.

magaliTi:

daxarjuli masalebis Sefaseba `fifo~-s meTodiT:

TariRi raodenoba gaangariSeba TviTRirebuleba

9 ivlisi 800 500 X 2,00 = 1000

300 X 2,10 = 630

1630

18 ivlisi 600 400 X 2,10 = 840

200 X 2,20 = 440

1280

83

27 ivlisi 1200 800 X 2,20 = 1760

400 X 2,40 = 960

2720

naSTi 400 400 X 2,40 = 960 960

magaliTi:

TviTRirebulebis gansazRvris meTodebi:

sawarmos mier wlis ganmavlobaSi SeZenilia saqoneli 5.000 cali; m. S.

SeZenis TariRi raodenoba fasi Tanxa

5 ianvari 400 7,00 2800

15 Tebervali 1100 7,50 8250

20 ivnisi 2000 7,25 14500

15 oqtomberi 1500 7,40 11100

sul 5000 36650

saangariSgebo periodis bolos mocemuli saqonlis maragi 500 calia.

periodis ganmavlobaSi realizaciis moculoba 60000 laria.

ganvsazRvroT:

- maragebis Sefaseba TiToeuli meTodis gamoyenebiT;

- TiToeuli meTodis gavlena sawarmos finansur Sedegze.

1. saSualo-Sewonili RirebulebiT:

saqonlis erTeulis saSualo-Sewonili Rirebuleba 7,33 lari (36650 / 5000);

realizebuli saqonlis TviTRirebuleba 32985 lari (7,33 X 4500);

saqonlis naSTi saangariSgebo periodis bolos 3665 lari (500X7,33); an

(36650 - 32985).

2. `fifo~-s meTodiT:

realizebuli saqonlis TviTRirebuleba:

TariRi raodenoba fasi Tanxa

5 ianvari 400 7,00 2800

15 Tebervali 1100 7,50 8250

20 ivnisi 2000 7,25 14500

15 oqtomberi 1000 7,40 7400

sul 4500 32950

84

saqonlis naSTi saangariSgebo periodis bolos 3700 lari (36650 - 32950).

maragebis Sefasebis meTodebis gavlena sawarmos finansur Sedegze:

`fifo~ saSualo

Sewonili

Semosavali realizaciidan 60000 60000

realizebuli produqciis TviTRirebuleba (32950) (32985)

saerTo mogeba 27050 27015

saqonlis TviTRirebuleba periodis bolos 3700 3665

sasaqonlo-materialuri faseulobebis Sefasebis meTodis arCevani arsebiT

gavlenas axdens sawarmos mogebaze, romelic asaxulia angariSgebaSi mogebisa da

zaralis Sesaxeb.

maragebis Sefasebis meTodebis simravle problemebs uqmnis finansuri

informaciis momxmareblebs. ekonomikuri gadawyvetilebebSi am monacemebis gamoyenebis

Sesamsubuqeblad, agreTve dasaxelebuli meTodebiT manipulirebis Semcirebis mizniT,

bass rekomendacias iZleva angariSgebis SeniSvnebSi aixnas maragebis Sefasebis

meTodebi, raTa igi ufro adeqvaturi iyos sawarmos saqmianobis Taviseburebebisa da

uzrunvelyofdes wminda mogebis ufro zust gaangariSebas.

TviTRirebulebis gansazRvris iseTi meTodebi, rogoricaa normatiuli da

sacalo fasebis meTodi, SesaZloa gamoyenebul iqnes, Tu Sedegebi miaxloebiT

gautoldeba TviTRirebulebas. normatiuli meTodis dros mxedvelobaSi miiReba

TviTRirebulebis Semadgeneli muxlebis, nedleulisa da masalebis xarjvis, samuSao

Zalis gamoyenebis, mwarmoeblurobisa da sawarmoo simZlavreTa gamoyenebis normatiuli

doneebi. es normebi regularulad unda gadaisinjos da, saWiroebis SeTxvevaSi,

Seicvalos Tanamedrove pirobebis gaTvaliswinebiT.

sacalo fasebis meTods, ZiriTadad, sacalo vaWrobaSi iyeneben, sadac sasaqonlo-

materialuri faseulobebi Sedgeba swrafad cvalebadi didi raodenobis elemen-

tebisagan, romelTac erTnairi marJa (sxvaoba gasayid fassa da TviTRirebulebas

Soris) aqvT da maTTvis arapraqtikulia TviTRirebulebis gaangariSebis sxva meTodis

gamoyeneba. sasaqonlo-materialuri faseulobebis TviTRirebuleba ganisazRvreba maTi

gasayidi fasis mixedviT, romelsac akldeba saerTo momgebianobis donisaTvis

dadgenili garkveuli procentis Sesabamisi Tanxa. procentul Tanafardobas iyeneben im

sasaqonlo-materialuri faseulobebisaTvis, romelTa Sefaseba moxda fasdaklebiT, Tav-

dapirvel gasayid fasTan SedarebiT. sacalo vaWrobis qveganayofebSi ufro xSirad

iyeneben saSualo saprocento ganakveTs.

85

magaliTad, Tu saangariSgebo periodSi amonagebi realizaciidan 200000 laria,

xolo savaWro sawarmos saerTo rentabeloba 20%-ia, realizebuli saqonlis

TviTRirebuleba 160000 lari (200000-20%) iqneba. igive wesiT ganisazRvreba periodis

bolosaTvis maragad arsebuli saqonlis TviTRirebulebac.

3.4. sasaqonlo materialuri faseulobebis

aRricxvis meTodebi

sasaqonlo-materialuri faseulobebis aRricxva ori meTodiT warmoebs: uwyveti

(anu mudmivi) da perioduli meTodiT.

uwyveti meTodis gamoyenebisas, sasaqonlo-materialuri faseulobebis miReba da

xarjva buRaltrul aRricxvaSi mudmivad, yoveldRiurad, qronologiuri

TanmimdevrobiT aisaxeba. saangariSgebo periodis bolosaTvis maragebis naSTi -

aRricxvis Sesabamisi monacemebiT ganisazRvreba.

uwyveti meTodiT sasaqonlo-materialuri faseulobebis moZraobis aRsaricxavad

amJamad moqmedi angariSTa gegmiT gaTvaliswinebulia 1600 jgufis angariSebi

`sasaqonlo-materialuri maragi~:

1610 – saqoneli;

1620 – nedleuli da masalebi;

1630 – daumTavrebeli warmoeba;

1640 – mza produqcia;

1690 – sxva sasaqonlo-materialuri maragi.

uwyveti meTodis dros sasaqonlo-materialuri faseulobebis SeZena aisaxeba

maragebis Sesabamisi angariSebis debetSi da fuladi saSualebebis an mowodebiT

warmoqmnili valdebulebebis angariSis kreditSi:

d_ti - sasaqono-materialuri maragebis angariSebi;

k_ti - fuladi saSualebebis angariSebi; an

k_ti - valdebulebebi mowodebidan da momsaxurebidan.

sasaqonlo-materialuri faseulobebis SeZenisas gadaxdili d.R.g SeZenili

maragebis TviTRirebulebaSi ar Seitaneba, ramdenadac igi ukandabrunebadi gadasaxadia

da Sesabamisad, aisaxeba `gadaxdili dRg~-s angariSze, debetSi:

86


d_ti - gadaxdili dRg;



sasaqonlo-materialuri faseulobebis SeZenisas warmoqmnili yovelgvari

jarimebi da sauravebi arasaoperacio xarjebs miekuTvneba da Sesabamisi angariSis

debetSi aisaxeba, xolo fasdaTmobebi Seamcireben arasaoperacio Semosavlebs:

d_ti - arasaoperacio Semosavlebi;


rac Seexeba warmoebaSi damzadebul mza produqcias, igi SemosavalSi aiReba

TviTRirebulebiT, mza produqciis angariSis debetSi da Seamcirebs daumTavrebel

warmoebas:

d_ti - mza produqcia;

k_ti - daumTavrebeli warmoeba.

warmoebidan dauxarjavi masalebisa da meoradi gamoyenebis narCenebis sawarmos

sawyobSi dabruneba buRaltrul aRricxvaSi aisaxeba gatarebiT:

d_ti - masalebi;


sasaqonlo-materialuri faseulobebis sawarmodan gacema, xarjva, realizacia,

TviTRirebulebiT aisaxeba saoperacio xarjebisaTvis gankuTvnili Sesabamisi jgufis

angariSebze konkretuli sawarmos profilis mixedviT:

7100 – realizebuli produqciis TviTRirebuleba (produqciis mwarmoebeli da momsaxurebis

sferos sawarmoebisaTvis);

7200 _ realizebuli saqonlis TviTRirebuleba (savaWro sawarmoebisaTvis);

xolo sasaqonlo-materialuri faseulobebis xarjva sxva miznebisaTvis, Sesabamisad,

miekuTvneba angariSebis jgufs: 7300 _ miwodebis xarjebi, an 7400 – saerTo da

administraciuli xarjebi.

masalebis xarjva warmoebaSi produqciis dasamzadeblad, daumTavrebeli

warmoebis mqone sawarmoebSi, SeiZleba pirdapir aisaxos daumTavrebeli warmoebis

angariSis debetSi, masalebis angariSis kreditTan korespodenciiT:

d_ti - daumTavrebeli warmoeba;

k_ti - masalebi.

87

magaliTi:

maragebis aRricxva uwyveti meTodiT:

I. naSTebi angariSebis mixedviT, 2008 wlis 1 ianvrisaTvis:

1. fuladi saSualebebi - 2100 lari;

2. sawesdebo kapitali - 4500 lari;

3. saqoneli - 2400 lari; m. S,

dasaxeleba raodenoba erTeulis fasi Tanxa

saqoneli A 10 60 600

saqoneli B 3 300 900

saqoneli C 4 200 800

saqoneli D 2 50 100

sul 2400

II. momxdari sameurneo operaciebi:

1. saqonlis SeZenis operaciebi:

1. 5 ianvars naRdi angariSsworebiT SeZenilia A A saqoneli, 20 cali, erTeulis fasi - 60

lari;

d-ti _ saqoneli - 1200;

k–ti _ naRdi fuli erovnul valutaSi 1200;

2. 15 Tebervals SeZenilia kreditiT B saqoneli 5 cali, erTeulis fasi 300 lari;

d-ti _ saqoneli 1500

k-ti _ valdebulebebi mowodebidan 1500;

3. 20 aprils SeZenilia C saqoneli 5 cali, erTeulis fasi 200 l.;

d-ti _ saqoneli 1000

k-ti _ valdebulebebi mowodebidan 1000.

2. saqonlis gayidvis operaciebi:

4. 25 ivniss kreditiT (Semdgomi gadaxdis pirobiT) gaiyida A saqoneli 15 cali, gasayidi fasi 85

lari.

1. d-ti _ moTxovnebi miwodebiT 1275;

k-ti _ Semosavali realizaciidan 1275;

2. d-ti _ realizebuli saqonlis TviTRirebuleba 900;

88

k-ti _ saqoneli 900;

5. 20 agvistos naRdi angariSsworebiT gaiyida B saqoneli, 6 cali, erTeulis fasi - 600 lari.

1. d-ti _ naRdi fuli erovnul valutaSi 3600;

k-ti _ Semosavlebi realizaciidan 3600;


k-ti _ saqoneli 1800.

6. 27 agvistos kreditiT gaiyida C saqoneli, 2 cali, fasi 500 lari.

1. d-ti _ moTxovnebi miwodebiT 1000;

k-ti _ Semosavali realizaciidan 1000;


k-ti _ saqoneli - 400.

saangariSgebo periodis bolos, 31 dekembers, saqmianobis finansuri Sedegebis

gansazRvris mizniT, xdeba droebiTi (nominaluri) angariSebis daxurva:

7. Semosavlis angariSis:

d-ti _ Semosavali realizaciidan 5875;

k-ti _ saangariSgebo periodis mogeba-zarali 5875.

8. xarjebis angariSis:

d-ti _ saangariSgebo periodis mogeba-zarali 3100;

k-ti _ realizebuli saqonlis TviTRirebuleba 3100.

9. saangariSgebo periodis mogeba-zaralis angariSis:

d-ti _ saangariSgebo periodis mogeba-zarali 2775;

k-ti _ gaunawilebeli mogeba 2775.

naRdi fuli salaroSi angariSi #1110

TariRi Sinaarsi miniSneba debeti krediti saldo

01 1 naSTi 2100 2100

01 5 saqoneli 1200 900

08 20 Semosavali realizaciidan 3600 4500

moTxovnebi miwodebiT angariSi #1410


89



saqoneli angariSi #1610


01 1 naSTi 2400 2400

01 5 naRdi fuli 1200 3600

02 15 valdebulebebi mowodebiT 1500 5100


06 25 real. saq. TviTRirebuleba 900 5200



valdebulebebi mowodebiT angariSi #3110


02 15 saqoneli 1500 1500

04 20 saqoneli 1000 2500

Semosavali realizaciidan angariSi #6110


06 25 moTxovnebi miwodebiT 1275 1275

08 20 naRdi fuli 3600 4875


12 31 saang. periodis mogeba

5875 0

realizebuli saqonlis TviTRirebuleba angariSi #7100


06 25 saqoneli 900 900

08 20 saqoneli 1800 2700

08 27 saqoneli 400 3100


3100 0

sawesdebo kapitali angariSi #5150


01 1 naSTi 4500

90

gaunawilebeli mogeba angariSi #5310


12 31 saang. periodis mogeba 2775 2775

saangariSgebo periodis mogeba/zarali angariSi #5330




12 31 gaunawilebeli mogeba 2775 0

angariSgeba mogebisa da zaralis Sesaxeb

2008 wlis 31 dekembramde periodisaTvis

(fragmenti)

Semosavlebi realizaciidan 5875

realizebuli saqonlis TviTRirebuleba (3100)

saerTo mogeba 2775

balansi

2008 wlis 31 dekembrisaTvis

(fragmenti)

a q t i v e b i valdebulebebi da kapitali

1. fuladi saSualebebi 4500 1. valdebulebebi mowodebiT 2500

2. moTxovnebi 2275 2. sawesdebo kapitali 4500

3. maragebi 3000 3. gaunawilebeli mogeba 2775

sul aqtivebi 9775 sul kapit. da valdebul. 9775

91

perioduli meTodis gamoyenebisas ar xdeba sasaqonlo-materialuri

faseulobebis moZraobis yoveldRiuri aRricxva uSualod maragebis amsaxvel

angariSebze. saangariSgebo periodis bolos, finansuri angariSgebis momzadebisas

maragebis raodenobrivi naSTi inventarizaciiT ganisazRvreba, Semdeg ki xdeba misi

Sefaseba sawarmos mier SerCeuli meTodiT da sawyisi naSTis dayvana saboloo naSTis

odenobamde, koreqtirebis gziT.

perioduli meTodiT sasaqonlo-materialuri faseulobebis moZraobis

aRsaricxavad amJamad moqmedi angariSTa gegmiT gaTvaliswinebulia saoperacio

xarjebisaTvis gankuTvnili Sesabamisi jgufis angariSebi konkretuli sawarmos

profilis mixedviT:

1. produqciis mwarmoebeli da momsaxurebis sferos sawarmoebisaTvis _

7100 – realizebuli produqciis TviTRirebuleba:

7110 – ZiriTadi masalebis danaxarjebi/SeZena;

7140 _ damxmare masalebis danaxarjebi/SeZena;

7180 _ remontis danaxarjebi;

7185 _ sasaqonlo-materialuri maragis koreqtireba.

2. savaWro sawarmoebisaTvis 7200 _ realizebuli saqonlis TviTRirebuleba:

7210 _ gayiduli/SeZenili saqoneli;

7220 _ gayiduli saqonlis ukandabruneba da fasdaTmoba;

7290 _ sasaqonlo-materialuri maragebis koreqtireba.

perioduli meTodis gamoyenebisas, produqciis mwarmoebeli da momsaxurebis

sferos sawarmoebisaTvis periodis ganmavlobaSi SeZenili masalebi mTlianad

daxarjulad iTvleba, amitom masalebi SeZenisas aisaxeba ZiriTadi an damxmare

masalebis `SeZenis~ angariSis debetSi, savaWro sawarmoSi - `SeZenili saqonlis~

angariSis debetSi, fuladi saSualebebis an mowodebiT warmoqmnili valdebulebebis

angariSis kreditTan korespondenciiT:

d-ti _ masalebis danaxarjebi/SeZena; an

d-ti _ gayiduli/SeZenili saqoneli;

k_ti _ fuladi saSualebebis angariSebi; an

k-ti _ valdebulebebi mowodebidan.

saangariSgebo periodis bolos, finansuri angariSgebis momzadebisas, sasaqonlo-

materialuri faseulobebis saboloo (raodenobrivi) naSTi inventarizaciiT

92

ganisazRvreba, igi Sefasdeba sawarmos mier SerCeuli meTodiT da gamoiyvaneba

sasaqonlo-materialuri faseulobebis naSTebs (sawyis da saboloo) Soris sxvaoba,

romelic warmoadgens koreqtirebad Tanxas. naSTebs Soris sxvaobis TanxiT moxdeba

maragebis sawyisi naSTis koreqtireba, saboloo naSTamde misi dayvanis mizniT:

d-ti _ maragebis amsaxveli angariSebi;

k-ti _ maragebis koreqtirebis angariSi;

an piriqiT:

d-ti _ maragebis koreqtirebis angariSi;

k-ti _ maragebis amsaxveli angariSebi.

aRniSnuli koreqtirebadi gatarebis Semdeg, ganisazRvreba realizebuli

sasaqonlo-materialuri faseulobebis TviTRirebuleba, romelic warmoadgens

angariSis 7100 – realizebuli produqciis TviTRirebuleba (an 7200 _ realizebuli

saqonlis TviTRirebuleba) debetis naSTs am momentisaTvis. maSasadame, realizebuli

sasaqonlo-materialuri faseulobebis TviTRirebuleba udris maragebis sawyis naSTs

damatebuli maTi SeZena da gamoklebuli saboloo naSTi.

magaliTi:

maragebis aRricxva perioduli meTodiT:

1. naSTebi angariSebis mixedviT, 2008 wlis 1 ianvrisaTvis igivea, rac mudmivi aRricxvis

meTodis gamoyenebisas.

momxdari sameurneo operaciebi:

1. saqonlis SeZenis operaciebi:

1. 5 ianvars naRdi angariSsworebiT SeZenilia A A saqoneli, 20 cali, erTeulis fasi - 60

lari;

d-ti _ SeZenili/gayiduli saqonlis TviTRirebuleba - 1200;

k-ti _ naRdi fuli erovnul valutaSi - 1200.

2. 15 Tebervals SeZenilia kreditiT B saqoneli 5 cali, erTeulis fasi 300 lari;

d-ti _ SeZenili/gayiduli saqonlis TviTRirebuleba - 1500;

k-ti _ valdebulebebi mowodebiT da momsaxurebiT - 1500.

3. 20 aprils SeZenilia C saqoneli 5 cali, fasi 200 l.;

d-ti _ SeZenili/gayiduli saqonelis TviTRirebuleba - 1000;

k-ti _ valdebulebebi mowodebiT da momsaxurebiT - 1000.

93

2. saqonlis gayidvis operaciebi:

4. 25 ivniss kreditiT (Semdgomi gadaxdis pirobiT) gaiyida A saqoneli 15 cali, gasayidi fasi 85

lari.

d-ti _ moTxovnebi miwodebiT - 1275;

k-ti _ Semosavali realizaciidan - 1275.

5. 20 agvistos naRdi angariSsworebiT gaiyida B saqoneli, 6 cali, erTeulis fasi -

600 lari.

d-ti _ naRdi fuli erovnul valutaSi - 3600;


6. 27 agvistos kreditiT gaiyida C saqoneli, 2 cali, fasi 500 lari.

d-ti _ moTxovnebi miwodebiT - 1000;


saangariSgebo periodis bolos, 31 dekembris mdgomareobiT, inventarizaciis

monacemebiT saqonlis faqtiuri naSTi Seadgens:

dasaxeleba raodenoba erTeulis fasi Tanxa

saqoneli A 15 60 900

saqoneli B 2 300 600

saqoneli C 7 200 1400

saqoneli D 2 50 100

sul 3000

7. sasaqonlo-materialuri maragebis sawyis (2400 lari) da saboloo (3000 lari) naSTebs

Soris sxvaobis TanxiT (600 lari) Sedgeba koreqtirebadi gatareba:


k-ti _ maragebis koreqtireba - 600.

realizebuli saqonlis TviTRirebulebis gansazRvris mizniT, yvela saoperacio xarji

Tavs moiyris sakontrolo angariSze `realizebuli saqonlis TviTRirebuleba~. am

mizniT daixureba am jgufis yvela angariSi:

8. d-ti _ realizebuli saqonlis TviTRirebuleba - 3700;

k-ti _ SeZenili/gayiduli saqoneli - 3700.

94

9. d-ti _ sasaqonlo-materialuri maragis koreqtireba - 600;

k-ti _ realizebuli saqonlis TviTRirebuleba - 600.

saangariSgebo periodis bolos, 31 dekembers, saqmianobis finansuri Sedegebis

gansazRvris mizniT, xdeba droebiTi (nominaluri) angariSebis daxurva.

10. Semosavlis angariSis:

d-ti _ Semosavali realizaciidan - 5875;

k-ti _ saangariSgebo periodis mogeba-zarali - 5875.

11. xarjebis angariSis:

d-ti _ saangariSgebo periodis mogeba-zarali - 3100;

k-ti _ realizebuli saqonlis TviTRirebuleba - 3100.

12. saangariSgebo periodis mogeba-zaralis agariSis:

d-ti _ saangariSgebo periodis mogeba-zarali - 2775;

k-ti _ gaunawilebeli mogeba - 2775.

naRdi fuli salaroSi angariSi #1110


01 1 naSTi 2100 2100

01 5 saqoneli 1200 900






saqoneli angariSi #1610


01 1 naSTi 2400 2400

12 31 maragebis koreqtireba 600 3000

valdebulebebi mowodebidan angariSi #3110


02 15 saqoneli 1500 1500

95

04 20 saqoneli 1000 2500




08 20 naRdi fuli 3600 4875



5875 0

realizebuli saqonlis TviTRirebuleba angariSi #7200


12 31 SeZenili/gayiduli saqoneli 3700 3700


SeZenili/gayiduli saqoneli angariSi #7210


01 5 naRdi fuli 1200 1200



12 31 real. saqonlis TviTR. 3700 0

sasaqonlo-materialuri maragis koreqtireba angariSi #7290



12 31 real. saqonlis TviTR. 600 0

sawesdebo kapitali angariSi #5150


01 1 naSTi 4500



12 31 saang. periodis mogeba 2775 2775

96





12 31 gaunawilebeli mogeba 2775 0

angariSgeba mogebisa dazaralis Sesaxeb


(fragmenti)

lari lari

Semosavlebi realizaciidan 5875

realizebuli saqonlis TviTRirebuleba:

maragebis dawyebiTi naSTi 2400

SeZena (+) 3700

sul sarealizacio saqoneli 6100

maragebis naSTi periodis bolosaTvis (-) 3000

realizebuli saqonlis TviTRirebuleba (3100)

saerTo mogeba 2775

balansi


(fragmenti)

a q t i v e b i valdebulebebi da kapitali

1. fuladi saSualebebi 4500 1. valdebulebebi mowodebiT 2500

2. moTxovnebi 2275 2. sawesdebo kapitali 4500

3. maragebi 3000 3. gaunawilebeli mogeba 2775

sul aqtivebi 9775 sul kapit. da valdebul. 9775

sasaqonlo-materialuri maragebis aRricxvis meTodebi

operacia uwyveti meTodi perioduli meTodi

97

SeZena TiToeuli poziciis mixedviT calke angariSi

iwarmoeba. sasaqonlo-materialuri

faseulobebis calkeuli jgufebisaTvis

sakontrolo angariSi gamoiyeneba. maragebis

SeZena aisaxeba am angariSebis debetSi

sasaqonlo-materialuri faseulobebis

SeZena aisaxeba `maragebis SeZenis~

angariSis debetSi

xarjva sawarmoo

saWiroebisaTvis,

gacema, realizacia

sasaqonlo-materialuri faseulobebis

warmoebaze gadacemisas dakreditdeba

faseulobebis Sesabamisi poziciis angariSi,

gadacemuli maragebis TanxiT. imave TanxiT

dakreditdeba maragebis sakontrolo

angariSi da dadebetdeba `realizebuli

produqciis TviTRirebulebis~ angariSi; an

masalebis xarjva SeiZleba aisaxos

`daumTavrebeli warmoebis~ angariSze,

debetSi.

sasaqonlo materialuri maragebis

angariSebze yoveldRiuri gatarebebi

ar xorcieldeba

buRaltruli

Canawerebi

saaRricxvo periodis

bolos

realizebuli produqciis TviTRirebuleba

avtomaturad ganisazRvreba, sasaqonlo-

materialuri faseulobebis Sesabamis

angariSebze warmoebuli CanawerebiT.

Sedarebisa da auditis mizniT SeiZleba

moxdes maragebis inventarizacia. periodis

bolos uwyveti aRricxvisa da

inventarizaciis monacemebs Soris

gansxvavebis SemTxvevaSi, aRricxvis

monacemebi koreqtirdeba faqtiur

monacemebamde. koreqtirebisas sasaqonlo-

materialuri faseulobebis angariSebi

debetdeba an kreditdeba sxvaobis TanxiT da

Sesabamisad, debetdeba an kreditdeba

maragebis koreqtirebis angariSi. finansuri

angariSgebis momzadebisas makoreqtirebeli

angariSi daixureba `realizebuli

produqciis TviTRirebulebi~-s angariSiT.

xdeba sasaqonlo-materialuri

faseulobebis naSTebis gaangariSeba

periodis bolosaTvis naturalur

sazom erTeulebSi da maTi

Rirebulebis Sefaseba sawarmos mier

SerCeuli meTodiT. sawyis da saboloo

naSTebs Soris sxvaobis TanxiT moxdeba

maragebisa da realizebuli produqciis

(saqonlis) amsaxveli angariSebis

koreqtireba. Sedegad, naSTebs Soris

sxvaobis gamoyenebiT gaiangariSeba

periodis ganmavlobaSi realizebuli

produqciis TviTRirebuleba.

98


gadafaseba

marTalia, TviTRirebuleba sasaqonlo-materialuri faseulobebis Sefasebis

bazad iTvleba, magram im SemTxvevaSi, roca igi sabazro Rirebulebaze maRalia, maTi

Sefasebisas neto sarealizacio Rirebuleba gamoiyeneba.

neto (wminda) sarealizacio Rirebuleba aris Cveulebrivi sameurneo procesisaT-

vis SefasebiTi gasayidi fasi, produqciis dasrulebisa da gayidvisaTvis saWiro

SefasebiTi danaxarjebis gamoklebiT (bass - 2). Cveulebrivi sameurneo saqmianobis

pirobebSi, igi tolia mosalodnel gasayid fass minus realizaciis organizebisaTvis

saWiro mosalodneli xarjebi.

ori Sefasebidan umciresis gamoyeneba windaxedulobis principiTaa

ganpirobebuli, ramdenadac sasaqonlo-materialuri maragebis aRdgeniTi Rirebulebis

Semcireba umetes SemTxvevaSi sarealizacio fasebis dacemis mauwyeblad iTvleba an

mis faqtiur Semcirebas asaxavs.

sasaqonlo-materialuri faseulobebis dazianebis, maTi gasayidi fasebis dacemis,

nawilobriv an srulad moZvelebis SemTxvevaSi, SeuZlebelia ra maTi Rirebulebis

kompensacia, saWiro xdeba am faseulobaTa TviTRirebulebis Camowera neto

sarealizacio Rirebulebamde, raTa aqtivis Rirebuleba ar aRematebodes mis mier

motanil sargebels.

bass-iT sasaqonlo-materialuri faseulobebis neto sarealizacio Rirebulebam-

de Camowera xdeba muxlobrivad. Tumca, zogierT SemTxvevaSi, ufro mizanSewonilia

msgavsi an erTmaneTTan dakavSirebuli muxlebis dajgufeba. muxlebis dajgufeba xdeba

im SemTxvevSi, roca sasaqonlo-materialuri faseulobebi produqciis erTsa da imave

asortiments miekuTvneba da erTnairi daniSnuleba aqvT. mizanSewonili ar aris mza

produqciis jgufurad Camowera neto sarealizacio Rirebulebamde.

momsaxurebis sferos sawarmoebi, Cveulebriv, danaxarjebs calke asaxaven momsa-

xurebis iseTi saxeebis mixedviT, romlebisTvisac erTnairi gasayidi fasia dadgenili.

amitom momsaxurebis TiToeuli saxe ganixileba, rogorc calke aRebuli, damoukidebe-

li elementi.

bass-iT neto sarealizacio Rirebulebis gaangariSebis meTodi eyrdnoba sasaqon-

lo-materialuri faseulobebis mosalodneli sarealizacio Tanxis Sesaxeb xelmisaw-

vdomi da yvelaze saimedo monacemebis gamoyenebas.

99

nedleuli da sxva masalebi, romlebic gankuTvnilia sasaqonlo-materialuri fa-

seulobebis sawarmoeblad, ar SeiZleba Camofasdes TviTRirebulebaze dabla, Tu mosa-

lodnelia, rom maTi monawileobiT warmoebuli mza produqcia gaiyideba TviTRirebu-

lebis Sesabamis an TviTRirebulebaze maRal fasSi.

neto sarealizacio Rirebuleba, yovel momdevno saangariSgebo periodSi

xelaxla gaiangariSeba. im SemTxvevaSi, Tu ar arsebobs garemoebebi, romlebmac

sasaqonlo-materialuri faseulobebis TviTRirebulebaze dabali TanxiT Tavdapirveli

Camowera ganapirobes, unda moxdes Camowerili Tanxis kompensacia. e. i. kompensireba

SezRudulia Tavdapirvelad Camowerili TanxiT. sasaqonlo-materialuri faseulobebis

axal sabalanso Rirebulebad TviTRirebulebasa da neto sarealizacio Rirebulebas

Soris umciresi aiReba. es maSin xdeba, rodesac sasaqonlo-materialuri faseulobebi,

romlebic wina periodSi maTi gasayidi fasis dacemis gamo neto sarealizacio

RirebulebiT iyo aRricxuli, sawarmoSi momdevno saangariSgebo periodSic maragad

imyofeba, roca maTi gasayidi fasi ukve gazrdilia.

magaliTi:

maragebis Sefaseba umciresi TanxiT:

sawarmos 2008 wlis 31 dekembers maragis saxiT sami tipis saqoneli gaaCnia. maragad

myof zogierT saqonelze moTxovna daeca da Sesabamisad, misi realizacia

gaZnelebulia.

finansuri angariSgebis miznebisaTvis unda ganisazRvros maragebis naSTi.

Sefaseba SeiZleba moxdes: sagnebis mixedviT; ZiriTadi jgufebis mixedviT da saerTo

raodenobis mixedviT.

maragebis Sefaseba sagnebis mixedviT:

maragebi jgufi sabalanso

Rirebuleba

neto-sareal.

Rirebuleba

umciresi Tanxa

1 I 3000 3000 3000

2 I 4000 3000 3000

3 I 5000 3000 3000

4 I 8000 3000 3000

12000

5 II 4500 4000 4000

6 II 7000 4000 4000

7 II 6000 4000 4000

100

8 II 3000 4000 3000

15000

9 III 6000 9000 6000

10 III 6500 9000 6500

11 III 5000 9000 5000

12 III 7000 9000 7000

24500

sul sagnebis mixedviT 51500

maragebis Sefaseba maTi jgufebis mixedviT:


Rirebuleba

neto-sareal.

Rirebuleba

umciresi

Tanxa

1 I 3000 3000

2 I 4000 3000

3 I 5000 3000

4 I 8000 3000

20000 12000 12000

5 II 4500 4000

6 II 7000 4000

7 II 6000 4000

8 II 3000 4000

20500 16000 16000

9 III 6000 9000

10 III 6500 9000

11 III 5000 9000

12 III 7000 9000

24500 36000 24500

sul jgufebis mixedviT 52500

maragebis Sefaseba saerTo raodenobis mixedviT


Rirebuleba

neto-sareal.

Rirebuleba

umciresi

ricxvi

1 I 3000 3000

2 I 4000 3000

3 I 5000 3000

101

4 I 8000 3000

5 II 4500 4000

6 II 7000 4000

7 II 6000 4000

8 II 3000 4000

9 III 6000 9000

10 III 6500 9000

11 III 5000 9000

12 III 7000 9000

65000 64000 64000

sul sagnebis mixedviT 64000

sasaqonlo-materialuri faseulobebis gadafasebis Sedegebi saangariSgebo

periodis mogebisa da zaralis angariSze aisaxeba.

zemoT ganxilul magaliTSi gadafasebis Sedegi zaralad aRiardeba da aisaxeba

buRaltruli gatarebiT:

d-ti - saangariSgebo periodis mogeba/zarali;

k-ti - saqoneli.

maragebis sagnebis mixedviT gadafasebisas zaralma Seadgina – 13500 lari (51500-

65000), jgufebis mixedviT gadafasebisas – 12500 lari (52500-65000), xolo saerTo

raodenobis mixedviT gadafasebisas - 1000 lari (64000-65000).

Tavi IV. ZiriTadi saSualebebis

aRricxva

4.1 . ZiriTadi saSualebebi, maTi aRiareba,

klasifikacia da aRricxvis amocanebi

102

ZiriTadi saSualebebi sawarmos mflobelobaSi arsebuli grZelvadiani

materialuri aqtivebia, romlebic gamoiyeneba warmoebaSi, an saqonlis, an momsaxurebis

misawodeblad, ijariT gasacemad an administraciuli miznebisaTvis da

gaTvaliswinebulia erT saangariSgebo periodze meti xniT gamosayeneblad. erT

saangariSgebo periods sruli 12 Tve warmoadgens.

ZiriTad saSualebebs, rogorc grZelvadian materialur aqtivebs, fizikuri,

naturaluri forma gaaCniaT. maT miekuTvneba: miwa, Senobebi, nagebobebi, manqana-

danadgarebi, satransporto saSualebebi da sxva.

ZiriTadi saSualebebi sawarmos aqtivebis mniSvnelovani nawilia, amitom maTze

gaweuli danaxarjebis aRiarebam da aRricxvam SeiZleba mniSvnelovani gavlena

moaxdinos sawarmos saqmianobis Sedegebze. aqedan gamomdinare, ZiriTadi saSualebebis

asaxvas sawarmos finansur angariSgebaSi didi mniSvneloba aqvs sawarmos finansuri

mdgomareobis daxasiaTebisaTvis.

saerTaSoriso standartebiT, ZiriTadi saSualebebis aRricxva regulirdeba bass

16-iT `ZiriTadi saSualebebi~. bass 16 - `ZiriTadi saSualebebi~ gamoiyeneba ZiriTadi

saSualebebis aRricxvisas yovelTvis, garda im SemTxvevebisa, rodesac buRaltruli

aRricxvis romelime sxva saerTaSoriso standarti moiTxovs an uSvebs buRaltruli

aRricxvis gansxvavebul midgomas.

bass-16 ar gamoiyeneba gasayidad gamiznulad klasificirebuli ZiriTadi

saSualebebisaTvis, sasoflo-sameurneo warmoebasTan dakavSirebuli biologiuri

aqtivebisaTvis, mineraluri resursebis maragis Ziebisa da Sefasebis aqtivebis

aRiarebisaTvis, navTobis, bunebrivi gazis da amgvari arakvlavwarmoebadi resursebis

mopoveba-gadamuSavebis SemTxvevaSi.

zogjer ZiriTadi saSualebebis Tavdapirveli aRiareba bass 16-sagan

gansxvavebuli wesiT xdeba da konkretuli SemTxvevebi Sesabamisi standartiT

regulirdeba. magaliTad, aseTebia: fass 5, fass 6, bass 17, bass 20, bass 23, bass 29, bass

37 bass 40, bass 41. am drosac, sawarmo valdebulia daicvas bass 16-is moTxovnebi,

garda im moTxovnebisa, romlebic ZiriTadi saSualebebis Rirebulebis Tavdapirveli

aRiarebis Semdgom Sefasebas exeba.

bass-is mixedviT, ZiriTadi saSualebebis Rirebuleba unda aRiardes aqtivad, Tu

mosalodnelia, rom sawarmo momavalSi am aqtivis gamoyenebiT miiRebs ekonomikur

sargebels da SesaZlebelia misi Rirebulebis saimedod Sefaseba.

ZiriTadi saSualebebis romelime obieqtis aqtivad aRiarebisaTvis sawarmom unda

Seafasos momavali ekonomikuri sargeblis miRebis saimedoobis xarisxi Tavdapirveli

informaciis safuZvelze. imis gamo, rom bass 16 ar adgens aRiarebis sazom erTeuls, e.

i. ras moicavs ZiriTadi saSualebis erTeuli, igi sawarmom konkretuli viTarebis

103

gaTvaliswinebiT unda gansazRvros. magaliTad, saTadarigo da damxmare nawilebi

ZiriTadad, aRiricxeba rogorc sasaqonlo-materialuri faseulobebi da maTi

moxmarebisas aRiareba xdeba saangariSgebo periodis mogebaSi an zaralSi. Tu sawarmo

saTadarigo da damxmare nawilebis gamoyenebas apirebs erTze meti saaRricxvo periodis

ganmavlobaSi, isini ZiriTad saSualebebad klasificirdeba. bass-iT Tu saTadarigo da

damxmare nawilebi SeiZleba gamoyenebul iqnes mxolod ZiriTadi saSualebebis

romelime konkretul erTeulTan erTad, isini ZiriTad saSualebebad unda aRiricxos.

sawarmo yvela ZiriTad saSualebas afasebs aRiarebis aRniSnuli principis mixed-

viT, romeli TariRiTac isini iqna SeZenili. es Rirebuleba moicavs ZiriTadi saSuale-

bis Tavdapirveli SeZenis an Seqmnis dros gaweul danaxarjebs da SemdgomSi, nawilebis

Secvlis an misi momsaxurebisTvis damatebiT gaweul danaxarjebs.

aRiarebis principis mixedviT, sawarmo ar aRiarebs ZiriTadi saSualebis sabalan-

so RirebulebaSi misi yoveldRiuri momsaxurebis iseT danaxarjebs, rogoricaa: Sromi-

Ti da sxva resursebis danaxarjebi, mcirefasiani nawilebis Rirebuleba. isini aRiarde-

ba saangariSgebo periodis mogebaSi an zaralSi. isini xSirad aisaxeba, rogorc ZiriTa-

di saSualebebis `remonti da momsaxureba~.

ZiriTadi saSualebebis zogierTi calkeuli erTeulis mTavari detalebi SesaZloa

moiTxovdes regularul Secvlas. bass-is aRiarebis principis Sesabamisad, sawarmo aRi-

arebs ZiriTadi saSualebis sabalanso RirebulebaSi Semcvleli nawilebis Rirebule-

bas, Tu igi akmayofilebs aRiarebis kriteriumebs. magaliTad, Rumeli SeiZleba saWiro-

ebdes regulirebas gansazRvruli namuSevari saaTebis Semdeg an TviTmfrinavis interie-

ri SeiZleba mravaljer Seicvalos, misi momsaxurebis vadis ganmavlobaSi. aseve, ZiriTa-

di saSualebis erTeulis (magaliTad, TviTmfrinavi) uwyveti gamoyenebis piroba moiT-

xovs periodul srulmasStabian Semowmebebs defeqtebis gamosaaSkaraveblad, miuxedavad

imisa, am erTeulis nawilebi Seicvleba Tu ara. aseTi srulmasStabiani Semowmebebis

Catarebisas, misi Rirebuleba aisaxeba ZiriTadi saSualebis erTeulis sabalanso Rire-

bulebaSi, rogorc Semcvleli, Tu akmayofilebs aRiarebis kriteriumebs.

ZiriTadi saSualebebi Semadgenlobis mixedviT iyofa or nawilad. maTi erTi nawili

ufro aqtiur rols asrulebs warmoebis procesSi. aseTebia: manqana-danadgarebi da

sawarmoo mowyobilobebi, romelzec mniSvnelovnadaa damokidebuli produqciis

gamoSvebis moculoba da xarisxi, ramdenadac srulyofili da maRali warmadobis mqone

sawarmoo mowyobilobebi uzrunvelyofen produqciis ukeTes xarisxsa da warmoebis

umokles vadebs. cxadia, aseTi roli ver daekisreba ZiriTadi saSualebebis meore

nawils _ Senobebs, nagebobebs, inventars da a.S. amitom ZiriTadi saSualebebis

Seswavlisas gansakuTrebuli yuradReba unda daeTmos maT struqturas, Tu ra xvedriTi

wili modis ZiriTadi saSualebebis aqtiur nawilze, rogori proporciiT izrdeba igi.

ZiriTad saSualebebze ama Tu im sagnis mikuTvneba misi fizikuri TvisebebiT ki ar

104

ganisazRvreba, aramed misi funqcionaluri daniSnulebiT warmoebis procesSi. Sromis

saSualeba, Tavisi fizikuri Tvisebebis mixedviT, erT sawarmoSi SeiZleba iyos

ZiriTadi saSualeba, meoreSi _ Sromis sagani (masala) da mesameSi _ mza produqcia.

magaliTad, relsi metalurgiuli qarxnisaTvis mza produqciaa, saamSeneblo-saremonto

sawarmosaTvis masala, xolo rkinigzis departamentisaTvis _ ZiriTadi saSualeba.

ZiriTadi saSualebebis swori aRricxvisa da maTze kontrolis ganxorcielebisaTvis

didi mniSvneloba aqvs maTs klasifikacias. ZiriTadi saSualebebis klasifikacia

SeiZleba moxdes:

gamoyenebis sferoebis mixedviT;

dargobrivi niSniT;

nivTobriv-naturaluri niSniT.

gamoyenebis sferoebis mixedviT ZiriTadi saSualebebi iyofa: sawarmoo

daniSnulebis ZiriTad saSualebebad da arasawarmoo daniSnulebis ZiriTad

saSualebebad.

sawarmoo daniSnulebis ZiriTadi saSualebebia Sromis iaraRebi, romlebic

uSualod monawileoben warmoebis procesSi (manqanebi, mowyobilobebi, instrumentebi da

sxva) da Sromis is saSualebebi, romlebic xels uwyoben warmoebis procesis

ganxorcielebas (Senobebi, nagebobani, gzebi, satransporto saSualebebi da sxva).

arasawarmoo daniSnulebis ZiriTad saSualebebs miekuTvneba Senobebi, nagebobani

da xangrZlivi moxmarebis iseTi sagnebi, romlebic emsaxurebian mosaxleobas da

arasawarmoo daniSnulebis dawesebulebebsa da organizaciebs. isini warmoebis

procesSi ar monawileoben, magram kvlavwarmoebis aucilebel pirobas warmoadgenen.

dargobrivi niSnis mixedviT ZiriTad saSualebebs yofen mrewvelobis, soflis

meurneobis, mSeneblobis, satyeo meurneobis, kavSirgabmulobis, vaWrobis da a.S. ZiriTad

saSualebebad.

nivTobriv-naturaluri niSnis mixedviT ZiriTadi saSualebebis dajgufebas didi

mniSvneloba aqvs maTi aRricxvis swori organizaciisaTvis. bass-i ZiriTadi saSualebe-

bis TiToeul jgufSi aerTianebs msgavsi bunebisa da ekonomikuri daniSnulebis aqtive-

bs da ZiriTad saSualebebs ajgufebs Semdeg ZiriTad jgufebad:

miwebi;

miwa da Senoba-nagebobebi;

manqana-danadgarebi;

gemebi;

105

TviTmfrinavebi;

satransporto saSualebebi;

aveji da mowyobilobebi;

saofise aRWurviloba.

sakuTrebis formebis mixedviT ZiriTad saSualebebs ajgufeben sakuTar da

ijariT aRebul ZiriTad saSualebebad.

gamoyenebis mixedviT gamoyofen moqmed da umoqmedo ZiriTad saSualebebs.

rac Seexeba ZiriTadi saSualebebis dajgufebas sagadasaxado miznebisaTvis, imis

gamo, rom ZiriTadi saSualebebi amortizacias daqvemdebarebuli aqtivebia, gadasaxadis

gaangariSebis miznebidan gamomdinare, isini iyofa xuT jgufad, amortizaciis normebis

mixedviT, romelic gansazRvrulia saqarTvelos sagadasaxado kodeqsis 183-e muxliT.

ZiriTadi saSualebebis aRricxvis mTavar sakiTxs warmoadgens aqtivis aRiarebis

momentisa da maTi sabalanso Rirebulebis gansazRvra, agreTve, ZiriTadi saSualebebis

cveTisa da amortizaciis Tanxebis danaxarjebad aRiareba.

imis gamo, rom finansuri informaciis momxmareblebi sawarmoebis ZiriTadi

saSualebebis arsebobisa da moZraobis Sesaxeb informacias buRaltruli aRricxvidan

iReben, buRaltrulma aRricxvam unda uzrunvelyos:

ZiriTadi saSualebebis arsebobisa da moZraobis swori, drouli

dokumenturi gaformeba da asaxva buRaltrul registrebSi;

kontroli yvela ZiriTadi saSualebebis (m.S. dakonservebuli da maragad

myofi) Senaxvaze;

kontroli SerCeuli meTodiT amortizaciis sworad aRricxvaze ZiriTadi

saSualebebis sasargeblo gamoyenebis mTeli periodis ganmavlobaSi;

kontroli ZiriTadi saSualebebis gayidvisa da sxva gasvlebis Sedegebis

sworad asaxvaze;

kontroli ZiriTadi saSualebebis aRsadgenad gaweuli faqtiuri

danaxarjebis buRaltrul registrebSi srulad asaxvaze;

kontroli ZiriTadi saSualebebis inventarizaciis Sedegebis aRricxvaSi

obieqturad asaxvaze;

kontroli ZiriTadi saSualebebis permanentuli gadafasebis sworad

ganxorcielebasa da aRdgeniTi (gadafasebuli) Rirebulebis gaangariSebaze;

kontroli ZiriTad saSualebebTan dakavSirebuli gadasaxadebis

gaangariSebis sisworeze, droulobasa da aRricxvaze;

106

finansur angariSgebaSi ZiriTadi saSualebebis Sesaxeb arsebuli

informaciis obieqturoba.

am amocanis gadasawyvetad, pasuxi unda gaeces Semdeg kiTxvebs:

rogor ganisazRvros moqmedi pirvandeli an gadafasebuli (aRdgeniTi)

Rirebuleba?

rogor ganisazRvros da aRiardes xarjad (Camoiweros xarjebSi) ZiriTadi

saSualebebis Rirebulebis nawili?

rogor aRiricxos ZiriTadi saSualebebis remontTan, teqnikur

momsaxurebasTan, eqspluataciasTan dakavSirebuli xarjebi?

rogor aisaxos aRricxvaSi ZiriTadi saSualebebis gasvlasTan

(likvidaciasTan) dakavSirebuli operaciebi?

ZiriTadi saSualebebis aRsaricxavad angariSTa gegmaSi Sesabamisi angariSebia

gaTvaliswinebuli. ZiriTadi saSualebebis amsaxveli angariSebi gankuTvnilia sawarmos

kuTvnili, eqspluataciaSi myofi, dakonservebuli da ijariT gacemuli ZiriTadi

saSualebebis aRsaricxavad (garda grZelvadiani ijariT gacemuli ZiriTadi

saSualebebisa). rac Seexeba ijariT aRebul ZiriTad saSualebebs, igi ijaris

saxeobidan gamomdinare, aisaxeba Sesabamis angariSebze _ grZelvadiani ijaris dros _

`grZelvadiani ijariT aRebuli ZiriTadi saSualebebi~, xolo moklevadiani ijarisas -

balansgareSe angariSze `ijariT aRebuli ZiriTadi saSualebebi~.

amJamad moqmedi angariSTa gegmiT, ZiriTadi saSualebebis aRsaricxavad

gaTvaliswinebulia grZelvadiani aqtivebis jgufi 2100 – `ZiriTadi saSualebebi~,

kerZod, angariSebi:

2110 – miwis nakveTebi;

2120 _ daumTavrebeli mSenebloba;

2130 _ Senobebi;

2140 _ nagebobebi;

2150 _ manqana-danadgarebi;

2160 _ ofisis aRWurviloba;

2170 _ aveji da sxva inventari;

2180 _ satransporto saSualebebi;

2190 _ ijariT aRebuli qonebis keTilmowyoba.

xolo ZiriTadi saSualebebis cveTisa da amortizaciis aRsaricxavad

gaTvaliswinebulia jgufi 2200 – `ZiriTadi saSualebebis cveTa~, kerZod, angariSebi:

107

2230 _ Senobebis cveTa;

2240 _ nagebobebis cveTa;

2250 _ manqana-danadgarebis cveTa;

2260 _ ofisis aRWurvilobis cveTa;

2270 _ avejisa da sxva inventaris cveTa;

2280 _ satransporto saSualebebis cveTa;

2290 _ ijariT aRebuli qonebis keTilmowyobis cveTa.

ZiriTadi saSualebebis amsaxveli yvela angariSi aqtiuri, inventaruli, sabalanso

angariSia, romlis debetSi miRebuli, xolo kreditSi gasuli ZiriTadi saSualebebis

pirvandeli (istoriuli) Rirebuleba aisaxeba. ZiriTadi saSualebebis dagrovili

cveTis amsaxveli angariSebi kontraluri (kontraqtiuri), maregulirebeli angariSebia.

am angariSebis kreditSi ZiriTadi saSualebebis dagrovili cveTa, misi zrda, xolo

debetSi cveTis Camowera, misi Semcireba aisaxeba.

ZiriTadi saSualebebis TiToeul saxes, romelic damoukidebel erTeuls

warmoadgens, inventaruli obieqti ewodeba.

4.2. ZiriTadi saSualebebis

Sefaseba

ZiriTadi saSualebebis aRricxvisas gansakuTrebuli yuradReba unda mieqces maT

Sefasebas. ZiriTadi saSualebebis funqcionirebis Tavisebureba, romelic warmoebis

procesSi mis xangrZliv gamoyenebasTan da naturalur-nivTobrivi formis

SenarCunebasTan erTad, Rirebulebis imavdroul cvlilebasTanaa dakavSirebuli,

ganapirobebs ZiriTadi saSualebebis ramdenime Sefasebis gamoyenebas.

ganasxvaveben ZiriTadi saSualebebis pirvandel (istoriul) Rirebulebas anu

TviTRirebulebas, narCen anu sabalanso Rirebulebas da gadafasebul (aRdgeniT)

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Rirebulebas. ZiriTadi saSualebebis aRricxvisas gamoiyeneba agreTve, diskontirebuli

Rirebuleba.

ZiriTadi saSualebebis erTeuli, romelic akmayofilebs aqtivis aRiarebis

kriteriumebs, unda Sefasdes misi TviTRirebulebiT. aqtivis TviTRirebuleba aris misi

SeZenis an Seqmnis dros gadaxdili fulis an fulis eqvivalentebis, an sxva saxis

sazRauris realuri Rirebulebis Tanxa, an sadac Sesaferisia, aseT aqtivTan

dakavSirebuli Tanxa, rodesac Tavdapirveli aRiareba xdeba sxva fass-is

gansakuTrebuli moTxovnebis Sesabamisad (bass 16).

ZiriTadi saSualebebis TviTRirebuleba moicavs:

misi Sesyidvis fass;

aqtivis daniSnulebis adgilamde mitanasTan da samuSao mdgomareobaSi moyvanasTan pirda-

pir dakavSirebul nebismier daxarjs;

aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis daxarjebis Tavdapirvel

Sefasebas, ris valdebulebasac sawarmo iRebs SeZenis momentSi an, SemdegSi, rodesac

garkveuli drois ganmavlobaSi sawarmo iyenebs aqtivs sasaqonlo_materialuri

faseulobebis warmoebisagan gansxvavebuli saqmianobisaTvis.

Sesyidvis fasi moicavs saimporto baJs, yidvisas gadaxdil daubrunebel

gadasaxadebs, yovelgvari savaWro fasdaTmobebisa da SeRavaTebis gamoklebiT.

fasdaTmobebi, agreTve, dabrunebadi gadasaxadebi (magaliTad, damatebuli Rirebulebis

gadasaxadi), ZiriTadi saSualebebis TviTRirebulebaSi ar Seitaneba.

ZiriTadi saSualebebis samuSao mdgomareobaSi moyvanasTan dakavSirebul

pirdapir danaxarjebs miekuTvneba:

aqtivis momavali adgilmdebareobis momzadebis xarjebi;

transportirebis xarjebi;

mowyobilobebis dadgmisa da damontaJebis xarjebi;

daqiravebiT momuSaveTa Sromis anazRaurebis xarjebi, romlebic dakavebulni arian

obieqtis SeZenisas an agebisas;

profesiuli momsaxurebis danaxarjebi.

ZiriTadi saSualebebis TviTRirebuleba ar moicavs:

axali simZlavreebis aTvisebis danaxarjebs;

axali produqciisa da momsaxurebis aTvisebis danaxarjebs;

axal adgilze an momxmarebelTa axal klasTan biznesis warmoebis danaxarjebs;

administraciul da sxva saerTo zednadeb danaxarjebs.

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ZiriTadi saSualebis sabalanso RirebulebaSi danaxarjebis aRiareba wydeba, rode-

sac igi mitanilia daniSnulebis adgilze da moyvanilia gamosayeneblad aucilebel sa-

muSao mdgomareobaSi. amitom aqtivis gamoyenebasTan an xelaxal gadaadgilebasTan da-

kavSirebuli danaxarjebi mis sabalanso RirebulebaSi ar Seitaneba. magaliTad, ZiriTa-

di saSualebis sabalanso RirebulebaSi ar Seva Semdegi xarjebi:

danaxarjebi, romlebic gaweulia maSin, rodesac aqtivs ukve SeuZlia muSaoba, magram jer

ar aris gaSvebuli eqspluataciaSi, an funqcionirebs srulze naklebi datvirTviT;

Tavdapirveli sawarmoo danakargebi, rogoricaa danaxarjebi, romlebsac adgili aqvs ma-

nam, sanam ZiriTadi saSualebis produqciaze moTxovnileba izrdeba.

sawarmos operaciebis mTliani an nawilobrivi reorganizaciis an adgilmdebareobis Sec-

vlis danaxarjebi.

aqtivis sabalanso RirebulebaSi SeiZleba Setanil iqnes sesxiT sargeblobasTan

dakavSirebuli saprocento xarjebi, Tu sesxis aReba xdeba romelime konkretuli

gansakuTrebuli aqtivis SesaZenad, sawarmoeblad an asaSeneblad (bass-23 `sesxiT

sargeblobasTan dakavSirebuli daxarjebi~).

sawarmos mier Seqmnili (damzadebuli, agebuli) aqtivis Rirebulebis gansazRvra

SeZenili aqtivis analogiurad xdeba. sawarmom mis mier Seqmnili aqtivis gamoyenebis

SemTxvevaSi, aqtivis RirebulebaSi ar unda aRricxos mosalodneli Sida mogebis Tanxa.

aseve, am aqtivis sabalanso RirebulebaSi ar Seitaneba nedleulisa da masalebis,

SromiTi da sxva resursebis zenormatiuli danaxarjebi.

ZiriTadi saSualebebis eqspluataciasTan dakavSirebulma xarjebma maTi

Rirebuleba SeiZleba mxolod im SemTxvevaSi gazardon, Tu isini zrdian am aqtivis

potenciur SesaZleblobebs, aumjobeseben maTi muSaobis xarisxs an axangrZliveben

sasargeblo gamoyenebis periods. magaliTad, aumjobeseben teqnikur parametrebs an

amaRleben maTi gamoyenebis efeqturobas. winaaRmdeg SemTxvevaSi, amgvari xarjebi

ganixileba da aisaxeba, rogorc mimdinare periodis danaxarjebi anu teqnikuri

momsaxurebisa da remontis xarjebi, rac imiT aixsneba, rom teqnikuri momsaxureba da

remonti aRadgens, magram ar zrdis obieqtis Tavdapirvelad gansazRvrul normatiul

maCveneblebs. e. i. ZiriTadi saSualebebis SeZenis Semdeg, mxolod maTi eqspluataciis

efeqturobis amaRlebis mizniT gaweuli xarjebis kapitalizacia xdeba. cxadia,

kapitalizacias ar daeqvemdebareba ZiriTadi saSualebebis SeZenasTan dakavSirebuli

yvela xarji. magaliTad, SeZenil mowyobilobebze momuSave personalis swavlebisa da

kvalifikaciis amaRlebis xarjebi, radganac igi gamoiwvevs ara TviT mowyobilobebis,

aramed sawarmos personalis muSaobis efeqturobis amaRlebas. aseve, ar xdeba ZiriTadi

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saSualebebis sasargeblo gamoyenebis vadis gasvlisas maTi demontaJis xarjebis,

agreTve, qonebis yovelwliuri gadasaxadebis, dazRvevis xarjebis kapitalizacia. isini

Sesabamisi periodis mimdinare xarjebs miekuTvnebian.

aRniSnulidan gamomdinare, ZiriTadi saSualebebis TviTRirebulebis anu pirvandeli

(istoriul) Rirebulebis komponentebia:

Sesyidvis fasi;

saimporto baJi;

transportirebis xarjebi;

aqtivis adgilze mitanisa da datvirTva-gadmotvirTvis xarjebi;

montaJisa da muSa mdgomareobaSi moyvanis xarjebi;

profesiuli momsaxurebis xarjebi;

aqtivis momavali adgilmdebareobis momzadebis xarji;

rac Seexeba ijariT aRebuli ZiriTadi saSualebebis Sefasebas, misi

aucilebloba mxolod finansuri ijaris (lizingis) SemTxvevaSi warmoiqmneba. aqtivis

sabalanso Rirebuleba finansuri ijaris (lizingis) dros bass 17-is `ijara~ normebiT

ganisazRvreba.

ZiriTadi saSualebebi eqspluataciaSi yofnisas cvTebian. buRaltrul aRricxvaSi

yovelwliurad aisaxeba da maSasadame, wlebis ganmavlobaSi grovdeba ZiriTadi

saSualebebis cveTis Tanxa. pirvandeli (istoriuli) Rirebulebidan dagrovili cveTis

gamoklebiT miRebul Tanxas narCeni Rirebuleba ewodeba.

balansSi ZiriTadi saSualebebi, aqtivad Tavdapirveli aRiarebis Semdeg,

aisaxeba narCeni RirebulebiT, romelsac sabalanso Rirebuleba ewodeba.

ZiriTadi saSualebebis pirvandeli (istoriuli) Rirebuleba droTa ganmavlobaSi

cvlilebas ganicdis. jer erTi, icvleba sabazro fasebi, teqnikuri aRWurvilobis

done, Sromis organizacia da sxva. rac sxvadasxva dros Seqmnili erTi da igive

obieqtis gansxvavebul Rirebulebas iZleva. meore, ZiriTadi saSualebebis sabalanso

Rirebuleba, mimdinare sabazro fasebidan gamomdinare, ar Seesabameba mis realur

Rirebulebas. amitom, periodulad saWiroa ZiriTadi saSualebebis gadafaseba,

gadafasebis momentisaTvis arsebuli sabazro fasebiT. gadafasebiT miRebul axal

Sefasebas gadafasebuli Rirebuleba anu aRdgeniTi Rirebuleba ewodeba.

gadafasebuli ZiriTadi saSualebebi balansSi gadafasebuli sabalanso (narCeni)

RirebulebiT aisaxeba, rac aqtivis pirvandeli Rirebulebis sabazro Rirebulebamde

dayvanis aucileblobiTaa gamowveuli.

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4.3. ZiriTadi saSualebebis SeZenis

aRricxva

sawarmoebis ZiriTadi saSualebebiT aRWurva, Sevseba, rekonstruqcia,

modernizacia, sawarmos gafarToeba kapitaluri dabandebebis gziT xdeba. kapitaluri

dabandeba ZiriTadi saSualebebis Seqmnasa da rekonstruqciaze gaweuli danaxarjebis

jamia, romelic dafinansebis Sesabamisi wyaroebis xarjze xdeba.

sawarmoSi ZiriTadi saSualebebis miReba, ra gziTac ar unda moxdes igi,

formdeba miReba-Cabarebis aqtiT, romelsac adgens am miznebisaTvis sawarmos

xelmZRvanelobis mier Seqmnili komisia. miReba-Cabarebis aqti formdeba erT calad,

xels awers komisiis yvela wevri da ZiriTadi saSualebebis SeZenasa da samuSao

mdgomareobaSi moyvanasTan dakavSirebuli xarjebis damadasturebel dokumentaciasTan

erTad gadaecema buRalterias. sawarmoSi miRebul obieqts miekuTvneba inventaruli

nomeri da gaexsneba inventaruli baraTi, romelic analizuri aRricxvis dokumentia.

inventaruli baraTi ixsneba miReba-Cabarebis aqtis safuZvelze. inventaruli baraTebis

registracia xdeba inventaruli baraTebis aRwerilobaSi. materialurad pasuxismgebeli

pirebi avseben inventarul sias, romelSic maTze gapirovnebuli obieqtebia Setanili.

sawarmos SigniT ZiriTadi saSualebebis adgilgadanacvleba, erTi

ganyofilebidan meoreSi gadacema da sxva, formdeba specialuri zednadebiT, romelSic

aRiniSneba Tu saidan sad gadaeca esa Tu is obieqti, misi mizezisa da pasuxismgebeli

piris miTiTebiT.

ZiriTadi saSualebebis SeZenis, maTi Rirebulebis zrdis yvela operacia aisaxeba

ZiriTadi saSualebebis konkretuli jgufis angariSis debetSi da Sesabamisi

angariSebis, magaliTad, fuladi saSualebebis, gasanaRdebeli Tamasuqebis da a.S.

kreditSi.

ZiriTadi saSualebebis SeZena (miReba) SeiZleba moxdes:

naRdi fuladi saSualebebis gadaxdis gziT;

kreditiT (ganvadebiT, Semdgomi gadaxdis pirobiT) SeZeniT;

112

aqciebze gacvliT;

sxva arafulad aqtivebze gacvliT (barteruli gacvla);

sameurneo wesiT mSeneblobisa da konstruirebis gziT;

usasyidlod, Cuqebis gziT.

ZiriTadi saSualebebis SeZena fuladi saSualebebis gadaxdiT. naRdi fulis

gadaxdiT ZiriTadi saSualebebis SeZenisas, maTi erTeulis TviTRirebuleba

ganisazRvreba aRiarebis dRisaTvis Tanadrouli gadaxdisas gadasaxdeli fasis ekviva-

lentiT, anu faqtiuri danaxarjis meTodiT. igi gulisxmobs ZiriTadi saSualebebis

TviTRirebulebis gansazRvras am saSualebebis SeZenasa da maTi saeqspluataciod

momzadebaze gaweuli faqtiuri fuladi danaxarjebiT. e. i. ZiriTadi saSualebebis

Sefasebas faqtiuri TviTRirebulebiT anu pirvandeli (istoriuli) RirebulebiT.

maSasadame, ZiriTadi saSualebebis RirebulebaSi Seitaneba maT motanasTan,

damontaJebasa da eqspluataciaSi gaSvebasTan dakavSirebuli yvela aucilebeli

danaxarji. magaliTad, montaJisa da gamocdis xarjebi Sedis ZiriTadi saSualebis

pirvandel RirebulebaSi, xolo Tu moxda montaJisas saSualebis dazianeba, misi

aRdgenis, remontis Rirebuleba Setanil unda iqnes ara ZiriTadi saSualebebis

pirvandel RirebulebaSi, aramed am saSualebebis eqspluataciasTan dakavSirebul

(mimdinare periodis) xarjebSi.

magaliTi:

ZiriTadi saSualebebis SeZena naRdi fulis gadaxdiT:

sawarmom, warmoebaSi gamoyenebis mizniT, SeiZina axali danadgari da gadaixada 17700

lari (m.S. dRg - 2700 lari); danadgaris transportirebis xarjia - 1000 lari,

damontaJebaze daixarja - 500 lari, danadgari damontaJebisas dazianda, romlis

gamosworebaze daixarja - 200 lari; danadgaris gamocdisas daixarja masalebi _ 100

lari; erTi wlis sagarantio momsaxurebisaTvis sawarmom winaswar gadaixada - 2000

lari.


d-ti - manqana-danadgarebi - 16600;

d-ti - gadaxdili d.R.g. - 2700;

k-ti - fuladi saSualebebis angariSebi - 19200;

k-ti - masalebi - 100.

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rac Seexeba aRniSnuli ZiriTadi saSualebis SeZenasTan dakavSirebul sxva

danarCen xarjebs, isini aqtivis TviTRirebulebaSi ar Seitaneba da mimdinare periodis

Sesabamisi xarjebis amsaxvel angariSebze aRiricxeba. kerZod, aqtivis damontaJebisas

dazianebis gamo mis gasworebaze daxarjuli 200 lari aisaxeba buRaltruli gatarebiT:

d-ti - remontis xarjebi - 200;

k-ti - fuladi saSualebebis angariSebi - 200.

xolo danadgaris sagarantio momsaxurebisaTvis winaswar gadaxdili Tanxa gatardeba:

d-ti - winaswar gaweuli sagarantio momsaxurebis xarji – 2000;


Tu ZiriTadi saSualebebis SeZena importis gziT xdeba, ganbaJebisas gadaxdili

sabaJo gadasaxadisa da sabaJo mosakreblis TanxiT gaizrdeba SeZenili aqtivis

TviTRirebuleba.

ZiriTadi saSualebebis SeqmnasTan an modernizaciasTan dakavSirebiT SeiZleba ad-

gili hqondes iseT operacias, romelic saWiro ar aris aqtivis daniSnulebis adgilas

mitanisaTvis an samuSao mdgomareobaSi mosayvanad, rac aucilebelia xelmZRvanelobis

mier dasaxuli miznebisaTvis aqtivis gamosayeneblad. aseTi operaciebi SemTxveviT ope-

raciebs warmoadgenen da SeiZleba adgili hqondes ZiriTadi saSualebebis Seqmnamde an

modernizaciamde an mis Semdeg. aseTi SemTxveviTi operaciebi aRiardeba saangariSgebo

periodis mogebaSi an zaralSi da miecema Sesabamisi klasifikacia.

magaliTi:

miwis nakveTebis SeZenis aRricxva:

sawarmom SeiZina tyiT dafaruli miwis nakveTi - 100000 larad. mas gaTvaliswinebuli

aqvs aRniSnul miwis nakveTze sastumros Senobis ageba; miwis nakveTis

registraciisaTvis sawarmom gadaixada - 2000 lari; tyis moWrasa da amoZirkvaze

daixarja - 10000 lari; teritoriis mosworebis samuSaoebze - 5000 lari; mimdebare

teritoriis keTilmowyobaze - 4000 lari; moWrili tyis gayidviT sawarmom miiRo

Semosavali _ 15000 lari.


1. miwis nakveTis SeZena:

d-ti - miwis nakveTebi - 117000 (100000+17000);


k-ti - sxva xarjebi - 17000 (2000+10000+5000).

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2. d-ti - keTilmowyobis xarjebi - 4000;

k-ti - fuladi saSualebebi - 4000.

3. moWrili tyis gayidva:


k-ti - miwis nakveTebi - 15000.

e. i. miwis nakveTis sabalanso Rirebuleba mcirdeba moWrili tyis realizaciidan

miRebuli amonagebis TanxiT (15000 lariT). aqedan gamomdinare, SeZenili miwis nakveTis

TviTRirebuleba 102000 laria (117000 - 15000).

sawarmom SeiZleba SeiZinos miwis nakveTi Senoba-nagebobebTan erTad. imis gamo,

rom miwas amortizacia ar ericxeba da buRaltrul aRricxvaSi calke angariSze

aisaxeba, aucilebelia moxdes SeZenisas gadaxdili Tanxis proporciuli ganawileba

miwis nakveTis, Senobebisa da nagebobebis Rirebulebad. ganawilebisas gamoiyeneba

TiToeuli maTganis calk-calke SeZenis SesaZlo mimdinare sabazro Rirebuleba.

magaliTi:

miwis nakveTis nagebobebTan erTad SeZenis aRricxva:

sawarmom SeiZina miwis nakveTi Senoba-nagebobebTan erTad 800000 larad; davuSvaT, maTi

cal-calke SeZenis SemTxvevaSi, miwis nakveTi mimdinare sabazro RirebulebiT

Sefasdeboda 300000 larad, Senobebi – 200000 larad, xolo nagebobebi – 500000 larad.

gaangariSeba:

sabazro xv. wona SeZenis

Rirebuleba % Rirebuleba

miwis nakveTi 300000 30 240000

Senobebi 200000 20 160000

nagebobebi 500000 50 400000

sul 1000000 100 800000


d-ti - miwis nakveTi – 240000;

d-ti - Senobebi - 160000;

d-ti - nagebobebi - 400000;

k-ti - fuladi saSualebebis angariSebi – 800000.

ZiriTadi saSualebebis SeZena kreditiT. sawarmom SeiZleba ZiriTadi saSualeba

SeiZinos kreditiT (ganvadebiT, Semdgomi gadaxdis pirobiT).

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bass-is mixedviT, Tu ZiriTadi saSualebebis SesaZenad aRebuli kreditis dafarva

scildeba Cveulebrivi sakredito pirobebis farglebs, maSin misi TviTRirebuleba iqne-

ba naRdi fuliT gadasaxdeli fasis ekvivalenturi. am Tanxasa da mTlian gadasaxdel

Tanxas Soris sxvaoba aRiarebuli iqneba, rogorc saprocento xarji kreditis vadis

ganmavlobaSi, Tuki ar moxda misi kapitalizacia bass 23-is, `sesxiT sargeblobasTan da-

kavSirebuli danaxarjebis~, Sesabamisad.

ZiriTadi saSualebebis kreditiT SeZenis drosac, maTi TviTRirebuleba faqtiuri

danaxarjebis principiT ganisazRvreba.

ZiriTadi saSualebebis kreditiT SeZenisas, faqtiuri danaxarjebis aRricxvis

ori meTodi gamoiyeneba:

mTliani Rirebulebis meTodi;

wminda Rirebulebis meTodi.

ZiriTadi saSualebebis kreditiT SeZenisas myidvelsa da gamyidvels Soris

gaformebuli sakontraqto garigeba SeiZleba daTmobebsa da gadasaxdel procentebTan

dakavSirebul damatebiT pirobebs iTvaliswinebdes, rac Sesabamisad unda aisaxos

buRaltrul aRricxvaSi.

magaliTi:

ZiriTadi saSualebebis SeZena moklevadiani ganvadebiT:

sawarmom SeiZina saofise teqnika 20000 larad, samTviani ganvadebiT, Semdegi pirobiT:

davalianebis erT TveSi dafarvisas valdebulebis saerTo Tanxa Semcirdeba 5%-iT, or

TveSi gadaxdisas – 3%-iT.

buRaltrul aRricxvaSi ZiriTadi saSualebebis SeZena aisaxeba gatarebiT:

1. mTliani Rirebulebis aRricxvis meTodiT:

d-ti - ofisis aRWurviloba _ 20000;

k-ti - valdebulebebi mowodebiT – 20000.

valdebulebebis dasafaravad Tanxis gadaxdisas, Tu gadaxda moxda valdebulebis

warmoqmnidan erT TveSi, Sedgeba buRaltruli gatareba:

d-ti - valdebulebebi mowodebiT – 20000;


k-ti - arasaoperacio Semosavlebi – 1000.

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2. wminda Rirebulebis aRricxvis meTodiT:

d-ti - ofisis aRWurviloba _ 20000;

k-ti - arasaoperacio Semosavlebi – 1000;

k-ti - valdebulebebi mowodebiT – 19000.

xolo im SemTxvevaSi, Tu man ver isargebla miniWebuli fasdaTmobis gamoyenebis

uflebiT, fasdaTmobis TanxiT unda moxdes koreqtireba:

1. d-ti – arasaoperacio Semosavali - 1000;

k-ti – valdebulebebi mowodebiT - 1000;

2. d-ti – valdebulebebi mowodebiT - 20000;


SesaZlebelia ZiriTadi saSualebebis kreditiT SeZenisas momwodebels gadaeces

Tamasuqi. TamasuqiT gaTvaliswinebulia saTamasuqo vadis ganmavlobaSi valdebulebis

ZiriTadi Tanxisa da saTamasuqo procentis gastumreba. saTamasuqo procenti ar

Seitaneba aqtivis RirebulebaSi, igi mimdinare periodis xarjs warmoadgens.

magaliTi:

ZiriTadi saSualebebis SeZena moklevadiani TamasuqiT:

sawarmom 1 dekembers SeiZina saofise teqnika 20000 larad, samTviani ganvadebiT da

gasca Tamasuqi, Semdegi pirobiT: Tamasuqis vada sami Tvea, ZiriTadi valdebuleba –

20000 lari; saprocento ganakveTi - wliuri 12%.


d-ti - ofisis aRWurviloba - 20000;

k-ti - moklevadiani gasanaRdebeli Tamasuqebi - 20000.

saangariSgebo periodis bolos, 31 dekembers unda moxdes saprocento xarjebis

aRiareba:

d-ti saprocento xarji - 200;

k-ti gadasaxdeli procentebi – 200.

117

da a. S. yovelTviurad, saTamasuqo davalianebis gastumrebamde. saTamasuqo davalianebis

gastumrebisas Sesdgeba buRaltruli gatareba:

d-ti - moklevadiani gasanaRdebeli Tamasuqebi – 20000;

d-ti - gadasaxdeli procentebi - 600;


ZiriTadi saSualebebis kreditiT SeZenisas, SeZenili aqtivis Rirebulebis

gadaxda garigebis pirobebis Sesabamisad, SeiZleba moxdes erTbaSad an nawil-nawil.

maSasadame, buRaltrul aRricxvaSi unda aisaxos valdebuleba mosalodneli fuladi

gadaxdebiT da ganisazRvros gadasaxdeli Tanxis mimdinare Rirebuleba. amasTan,

mxedvelobaSi unda iqnes miRebuli, rom anuitentis mimdinare Rirebulebis

gaangariSebisas diskontirebis ganakveTad savalo valdebulebis procentis mimdinare

sabazro ganakveTi aiReba.

magaliTi:

sawarmom SeiZina ZiriTadi saSualeba kreditiT da gasca Tamasuqi. saTamasuqo

valdebulebis saerTo Tanxa 20000 laria. misi 50% (10000 lari) xelSekrulebis

mixedviT, unda gadaixados ZiriTadi saSualebis miRebisTanave, xolo danarCeni 50% -

xuTi wlis ganmavlobaSi, Tanabari odenobiT - 2000 lari yovelwliurad. Tamasuqis

gacemisas analogiuri miznebisaTvis bankebi sesxs gascemdnen wliuri 12%-iani

ganakveTiT. aqtivis mimdinare Rirebuleba (PVA, i, n), sadac i - 12%, xolo n – 5 weli.

ZiriTadi saSualebis sabalanso Rirebuleba, faqtiuri danaxarjis meTodiT 17210

laria (10000 + (2000 X 3,6048).

ZiriTadi saSualebebis kreditiT SeZenis aRricxva damokidebulia xelSekrulebiT

gaTvaliswinebul pirobebsa da maT Sesrulebaze. Tu xelSekrulebiT

gaTvaliswinebulia fasdaTmoba vadamde gadaxdisaTvis, aqtivis SeZena SeiZleba

buRaltrul aRricxvaSi aisaxos valdebulebis wminda Rirebulebis aRricxvis

meTodiT:

d-ti ZiriTadi saSualebebi - 17210;

k-ti – gasanaRdebeli Tamasuqebi - 17210.

rac Seexeba saTamasuqo procents, igi ar Seitaneba SeZenili aqtivis RirebulebaSi,

warmoadgens ra saprocento xarjs da aRiricxeba:

118

d-ti saprocento xarjebi - 2790;

k-ti gadasaxdeli procentebi - 2790;

valdebulebis mTliani Rirebulebis meTodiT aRricxvisas:

d-ti ZiriTadi saSualebebi - 17210;

d-ti saprocento xarji - 2790;

k-ti – gasanaRdebeli Tamasuqebi - 20000.

ZiriTadi saSualebebis ramdenime dasaxelebis obieqtis kreditiT (ganvadebiT)

erTdroulad SeZenisas, bass-is mixedviT, ZiriTad saSualebaTa Semadgeneli erTeulis

TviTRirebuleba ganisazRvreba fuladi ekvivalentiT aRiarebis dRisaTvis. Tu ZiriTadi

saSualebebis SesaZenad aRebuli kreditis dafarva scildeba Cveulebrivi sakredito pi-

robebis farglebs, maSin misi TviTRirebuleba iqneba naRdi fuliT gadasaxdeli fasis

ekvivalenturi. am Tanxasa da mTlian gadasaxdel Tanxas Soris sxvaoba aRiarebuli iq-

neba, rogorc saprocento xarji kreditis vadis ganmavlobaSi (bass - 16). aseT

SemTxvevaSi, SeZenili ZiriTadi saSualebebis sabalanso Rirebuleba SeiZleba

ganisazRvros kreditiT warmoqmnili valdebulebebis mimdinare Rirebulebis

proporciulad ganawilebiT da moxdes maTi cal-calke aRricxva. es xdeba maSin,

rodesac aqtivis Semadgenel nawilebs gaaCniaT gansxvavebuli sasargeblo momsaxurebis

vada da maTTan dakavSirebuli ekonomikuri sargeblis miReba sxvadasxva dros xdeba.

magaliTi:

sawarmom kreditiT SeiZina saamqro srulad, miwis nakveTis, Senobisa da manqana-

danadgarebis CaTvliT - 200000 larad. SeZenis momentisaTvis maTi sabalanso

Rirebuleba iyo: miwis nakveTi - 53200 lari; Senoba – 81200 lari; manqana-danadgarebi -

65600 lari da gasca Tamasuqi. davuSvaT, Tamasuqis mimdinare Rirebuleba 130000 laria.

ZiriTadi saSualebebis calkeuli jgufis sabalanso Rirebulebis gansazRvrisaTvis

gaiangariSeba maTi xvedriTi wili Tamasuqis nominalur RirebulebaSi, romelic

mravldeba Tamasuqis mimdinare Rirebulebaze:

SeZenis xv. wili sabalanso

fasi Rirebuleba

119

miwis nakveTi 53200 26,6 X 130000 = 34580

Senoba 81200 40,6 X 130000 = 52780

manqana-danadg. 65600 32,8 X 130000 = 42640

sul 200000 100 130000


d-ti - miwis nakveTebi - 34580;


d-ti - manqana-danadgarebi - 42640;

k-ti - gasanaRdebeli Tamasuqebi - 130000.

ZiriTadi saSualebebis miReba sakuTar aqciebze gacvliT. sawarmom SeiZleba

ZiriTadi saSualebebi miiRos sakuTar aqciebze gacvliT (aqciebis gamoSvebiT an

gamosyiduli sakuTar aqciebze gacvliT). aseTi gacvlisas saWiroa ganisazRvros

aqciebze gasacvleli ZiriTadi saSualebebis sabalanso Rirebuleba. ZiriTadi

saSualebebis sabalanso Rirebulebis gansazRvris sami varianti gamoiyeneba:

aqciebis sabazro RirebulebiT; an

ZiriTadi saSualebebis sabazro RirebulebiT; an

ZiriTadi saSualebebis damoukidebeli Sefasebis meTodiT.

ZiriTadi saSualebebis sabalanso Rirebulebis gansazRvrisaTvis aqciebis sabazro

Rirebulebis gamoyeneba SesaZlebelia, Tu am aqciebis kvotireba Ria bazarze xdeba da

ZiriTad saSualebebze gasacvleli aqciebis Rirebuleba Ria bazarze mocemuli

konkretuli sawarmos kvotirebuli aqciebis Rirebulebis SedarebiT mcire nawils

warmoadgens.

im SemTxvevaSi, Tu ZiriTadi saSualebebis sabalanso Rirebulebis gansazRvra

pirveli an meore meTodiT SeuZlebelia, gamoiyeneba damoukidebeli Sefasebis meTodi,

romlis drosac myidvelisa da gamyidvelis SeTanxmebiT, sxvadasxva varianti SeiZleba

SeirCes.

ZiriTadi saSualebebis SeZena aqciebze gacvliT buRaltrul aRricxvaSi aisaxeba:

d-ti - ZiriTadi saSualebebi (sabazro RirebulebiT);

k-ti - Cveulebrivi aqciebi (aqciebis nominaluri RirebulebiT); an

k-ti - gamosyiduli sakuTari aqciebi;

120

k-ti – saemisio kapitali (sxvaobis TanxiT).

ZiriTadi saSualebebis SeZena sxva arafulad aqtivze (barteruli) gacvliT.

bass-is mixedviT, ZiriTadi saSualebis erTi an ramdenime erTeuli SeiZleba SeZenil iq-

nes arafulad aqtivze an aqtivebze gacvliT, an fuladi da arafuladi aqtivebis kombi-

naciiT. aseTi ZiriTadi saSualebebi fasdeba realuri RirebulebiT garda im

SemTxvevebisa, rodesac:

aseT gacvlas ara aqvs komerciuli Sinaarsi; an

arc miRebuli da arc gacemuli aqtivebis realuri Rirebuleba ar aris saimedod Sefase-

badi.

SeZenili erTeuli amgvarad maSinac ki fasdeba, rodesac sawarmos ar SeuZlia

dauyovnebliv Sewyvitos gacemuli aqtivis aRiareba. Tu SeZenili aqtivi Sefasebuli ar

aris realuri RirebulebiT, misi TviTRirebuleba ganisazRvreba gacemuli aqtivis mim-

dinare sabalanso RirebulebiT.

sawarmo gansazRvravs, aqvs Tu ara aqtivebis gacvlas komerciuli Sinaarsi. gac-

las aqvs komerciuli Sinaarsi, Tu:

miRebuli aqtivis fuladi nakadebis Semadgenloba (riski, dro da Tanxa) gansxvavdeba ga-

cemuli aqtivis fuladi nakadebis Semadgenlobisagan;

am nawilSi sawarmos operaciebi gavlenas axdens sawarmosaTvis specifikur Rirebuleba-

ze, rac gacvlis Sedegia;

pirvel da meore punqtebs Soris gansxvaveba mniSvnelovania gacvlili aqtivebis realur

RirebulebasTan SedarebiT (bass 16).

maSasadame, barteruli gacvlis gziT ZiriTadi saSualebebis miRebisas, maTi

TviTRirebuleba Sefasdeba miRebuli aqtivis realuri RirebulebiT, romelic

gacemuli aqtivis realuri Rirebulebis ekvivalenturia da Sesworebulia nebismieri

fuladi saxsrebis an misi ekvivalentis gadaxdili TanxiT. e.i. rodesac Zneldeba

ZiriTadi saSualebebis an maszed gasacvleli aqtivebis realuri sabazro Rirebulebis

gansazRvra, barteruli gacvla SeiZleba romelime mxaris mier damatebiT fulad

kompensaciebTan iyos dakavSirebuli. aseT SemTxvevaSi, miRebuli ZiriTadi saSualebebis

TviTRirebuleba sanacvlod gacemuli aqtivebis sabazro Rirebulebaze fuladi

saSualebebis damatebiT (an gamoklebiT) ganisazRvreba. Tu barteruli gacvlis gziT

miRebuli ZiriTadi saSualebebis sabazro Rirebulebis gansazRvra SesaZlebelia,

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magram igi gansxvavdeba gasacvleli fuladi aqtivebis sabalanso Rirebulebisagan,

miRebuli ZiriTadi saSualebebis TviTRirebulebad aRiardeba misi sabazro

Rirebuleba, romelic aisaxeba buRaltrul aRricxvaSi.

ZiriTadi saSualebebis SeZena sxva arafulad aqtivze gacvliT buRaltrul

aRricxvaSi aisaxeba gatarebiT:

d-ti - ZiriTadi saSualebebi (miRebuli aqtivis jgufis Sesabamisad);

d-ti - ZiriTadi saSualebebis cveTa (gacemuli aqtivis jgufis Sesabamisad);

d-ti - fuladi saSualebebi (miRebuli aqtivis Rirebulebaze Tanxis damatebisas);

k-ti - ZiriTadi saSualebebi (gacemuli aqtivis jgufis Sesabamisad);

k-ti – maragebi da a.S.

ZiriTadi saSualebebis miReba mSeneblobis an sakuTari ZalebiT konstruirebisa

da Seqmnis gziT. sawarmos SeuZlia sameurneo wesiT ganaxorcielos mSenebloba,

sakuTari ZalebiT moaxdinos axali ZiriTadi saSualebebis konstruireba da damzadeba.

bass 16-is Sesabamisad, sawarmos mier Seqmnili aqtivis TviTRirebulebis gansazRvra

SeZenili aqtivis analogiurad xdeba.

aqtivis sabalanso Rirebulebis gansazRvrisas mxedvelobaSi miiReba aqtivis

mSeneblobaze an konstruirebasa da damzadebaze gaweuli yvela pirdapiri xarji. aseTi

xarjebia: masalebis xarji, muSebis xelfasi, arqiteqtorebisa da inJiner-

konstruqtorTa Sromis anazRaurebis xarjebi, mSeneblobisaTvis miwis momzadebis

xarji da sxva. sawarmom mis mier Seqmnili aqtivis gamoyenebis SemTxvevaSi, am aqtivis

RirebulebaSi ar unda aRricxos mosalodneli Sida mogebis Tanxa. analogiurad,

sawarmos mier aqtivis warmoebis SemTxvevaSi nedleulisa da masalebis, SromiTi da

sxva resursebis zenormatiuli danaxarjebi ar unda CairTos aqtivis sabalanso

RirebulebaSi. rac Seexeba sesxis procents, igi SeiZleba aRiardes sawarmos mier

Seqmnili ZiriTadi saSualebebis sabalanso Rirebulebis elementad bass 23-is `sesxiT

sargeblobasTan dakavSirebuli danaxarjebi~ moTxovnebis Sesabamisad.

rac Seexeba zednadeb xarjebs, igi aqtivis sabalanso RirebulebaSi mxolod maSin

Seitaneba, Tu uSualodaa dakavSirebuli konkretuli aqtivis mSeneblobasTan.

mSeneblobasTan dakavSirebuli xarjebisa da damTavrebuli obieqtis

TviTRirebulebis gansazRvris mizniT, buRaltrul aRricxvaSi calke damoukidebeli

angariSi `daumTavrebeli mSenebloba~ gamoiyeneba, romlis debetSic Tavs iyris da

mzardi jamiT aisaxeba mSeneblobaze gaweuli danaxarjebi. mSeneblobis damTavrebis

Semdeg, danaxarjebis saerTo jamiT dakreditdeba angariSi `daumTavrebeli mSenebloba~

122

da Tanxa, romelic damTavrebuli obieqtis TviTRirebulebas warmoadgens, gadaitaneba

konkretuli ZiriTadi saSualebis (Senobebis, nagebobebis da a.S.) angariSis debetSi.

analogiurad xdeba sawarmos mier konstruirebuli da damzadebuli yvela sxva

saxis ZiriTadi saSualebebis sabalanso Rirebulebis gansazRvra da aRricxva.

ZiriTadi saSualebebis miReba usasyidlod. sawarmom SeiZleba ZiriTadi saSualeba

miiRos usasyidlod, Cuqebis gziT. usasyidlod miRebuli ZiriTadi saSualebebis

sabalanso Rirebuleba maTi realuri sabazro RirebulebiT ganisazRvreba. usasyidlod

miRebuli ZiriTadi saSualebebi aisaxeba konkretuli ZiriTadi saSualebis (Senobebis,

nagebobebis da a.S.) angariSis debetSi da angariSis `usasyidlod miRebuli qoneba~

kreditSi, romelic angariSTa gegmaSi ganTavsdeba rezervebis amsaxveli angariSebis

jgufSi:

d_ti ZiriTadi saSualebebi;

k_ti usasyidlod miRebuli qoneba.

4.4. ZiriTadi saSualebebis eqspluataciasTan

dakavSirebuli xarjebis aRricxva

ZiriTadi saSualebebis SeZenis, dadgmis, damontaJebisa da aqtivad

Tavdapirveli aRiarebis Semdeg, maTi eqspluataciaSi yofnis periodSi, SeiZleba saWiro

gaxdes maTs teqnikur momsaxurebasTan, remontTan da a.S. dakavSirebuli xarjebis

gaweva da Sesabamisad, maTi aRricxva.

ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli xarjebi SeiZleba sam

jgufad daiyos:

danaxarjebi, romlebic iwveven ZiriTadi saSualebebis sasargeblo gamoyenebis vadis

gaxangrZlivebas an maTi warmadobis amaRlebas;

danaxarjebi, romlebic ar iwveven ZiriTadi saSualebebis sasargeblo gamoyenebis vadis

gaxangrZlivebas an maTi warmadobis amaRlebas;

danaxarjebi, romlebic dakavSirebulia ZiriTadi saSualebebis gaufrTxilebel

mopyrobasTan.

danaxarjebi, romlebic iwveven ZiriTadi saSualebebis sasargeblo gamoyenebis

vadis gaxangrZlivebas an maTi warmadobis amaRlebas, daemateba aqtivis sabalanso

Rirebulebas anu moxdeba maTi kapitalizacia da amortizirdeba ramdenime saaRricxvo

periodis ganmavlobaSi.

123

bass-is mixedviT, sawarmo aRiarebs ZiriTadi saSualebis sabalanso RirebulebaSi Sem-

cvleli nawilebis Rirebulebas, Tu igi akmayofilebs aRiarebis kriteriumebs.

danaxarjebi, romlebic ar iwveven ZiriTadi saSualebebis sasargeblo gamoyenebis

vadis gaxangrZlivebas an maTi warmadobis amaRlebas da dakavSirebulia am aqtividan

misaRebi ekonomikuri sargeblis aRdgena-SenarCunebasTan, aRiricxeba maTi gawevisTanave,

rogorc mimdinare periodis xarji. aseTi yoveldRiuri momsaxurebis danaxarjebia Sro-

miTi da sxva resursebis danaxarjebi, mcirefasiani nawilebis Rirebuleba, agreTve, sxva

analogiuri, SedarebiT umniSvnelo moculobis danaxarjebi.

rac Seexeba danaxarjebs, romlebic dakavSirebulia ZiriTadi saSualebebisadmi

gaufrTxilebel mopyrobasTan, avariebTan da Segnebul dazianebebTan, sawarmosaTvis

warmoadgenen zarals.

ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli iseTi danaxarjebi,

rogoricaa maTi teqnikuri momsaxurebisa da remontis danaxarjebi, periodul xasiaTs

atarebs, gaiweva ra am saSualebebis muSa mdgomareobaSi yofnis vadis gaxangrZlivebis

mizniT da maTi moculoba SedarebiT umniSvneloa. amgvari danaxarjebis aRricxva

SeiZleba faqtiuri danaxarjis meTodiT da ganawilebis meTodiT. pirvel SemTxvevaSi

aRiricxeba faqtiuri danaxarjebi, maTi gawevisTanave, xolo meore SemTxvevaSi – drois

garkveuli SualedurobiT. e.i. mTeli wlisaTvis ganisazRvreba saremonto samuSaoebis

Rirebuleba, romelic nawildeba ufro xanmokle periodebze (Tve, kvartali) Tanabari

odenobiT da aisaxeba Sesabamisi danaxarjis amsaxveli angariSis debetSi.

ZiriTadi saSualebebis zogierTi obieqtis mTavari detalebi SeiZleba

periodulad Secvlas saWiroebdes. es gansakuTrebiT iseT detalebs exeba, romlebic

TviT ZiriTadi saSualebebis calkeuli obieqtis momsaxurebis vadis ganmavlobaSi

mravaljer SeiZleba Seicvalos imis gamo, rom maT sasargeblo momsaxurebis SedarebiT

naklebi vada gaaCniaT. amgvari detalebis ganaxlebasTan dakavSirebuli danaxarjebis

aRricxva SeiZleba ZiriTadi saSualebebis angariSidan Sesacvleli detalisa da misi

Sesabamisi cveTis Tanxis CamoweriT, romlis narCeni Rirebuleba zaralad iqneba

aRiarebuli, da axali detalis RirebulebiT Sesabamisi angariSis gazrdiT. maSasadame,

buRaltrul aRricxvaSi jer aisaxeba Secvlili detalis Camowera:

d-ti - dagrovili cveTa - cveTis Sesabamisi TanxiT;

d-ti - arasaoperacio zarali - araamortizirebuli RirebulebiT;

k-ti - ZiriTadi saSualebebi - Secvlili detalis RirebulebiT.

Semdeg ki, axali detalis dayenebasTan dakavSirebuli xarji aisaxeba gatarebiT:

d-ti - ZiriTadi saSualebebi - axali detalis RirebulebiT;

k-ti - fuladi saSualebebis angariSebi.

124

am meTodis gamoyeneba sakmaod mouxerxebelia, imis gamo, rom yovelTvis ar aris

SesaZlebeli Sesacvleli detalisa da misi cveTis Tanxis dadgena. amitom gamoiyeneba

ZiriTadi saSualebebis Sesabamisi angariSis gazrdis meTodi, rac gulisxmobs am

angariSis debetis gazrdas axali detalis RirebulebiT, Zvelis Camoweris gareSe.

cxadia, es wesi iwvevs ZiriTadi saSualebebis Rirebulebis dausabuTebel zrdas da

amitom, misi gamoyeneba mizanSewonilia SedarebiT mcire narCeni Rirebulebis mqone

saSualebebis mimarT.

4.5. cveTisa da amortizaciis

aRricxva

ZiriTadi saSualebebis yvela saxeobas, miwis garda, daericxeba cveTa. imis gamo,

rom miwas Cveulebriv, gaaCnia SeuzRudavi momsaxurebis vada, Sesabamisad, ar xdeba misi

cveTa. sxva danarCeni ZiriTadi saSualebebi, rogoricaa: Senobebi, nagebobebi, manqana-

danadgarebi da a.S. maTi SezRuduli momsaxurebis vadis gamo, cveTadi aqtivebia.

cveTa aris aqtivis cveTadi Rirebulebis moxmarebuli nawilis sistematuri ga-

nawileba, misi momsaxurebis vadis ganmavlobaSi.

cveTadi Rirebuleba aris aqtivis TviTRirebuleba, an finansur angariSgebaSi aq-

tivis Rirebulebis Sesafaseblad gamoyenebuli sxva Tanxa, narCeni Rirebulebis gamok-

lebiT.

aqtivis narCeni Rirebuleba aris SefasebiTi Tanxa, romelsac sawarmo amJamad mii-

Rebda aqtivis gayidvidan, gayidvisaTvis saWiro Sefasebuli danaxarjebis gamoklebiT,

Tu aqtivs ukve eqneboda misi sasargeblo momsaxurebis vadis bolos mosalodneli asa-

ki da mdgomareoba. anu narCeni Rirebuleba ewodeba Tanxas, romelic darCeba sawarmos

aqtivis momsaxurebis vadis gasvlis Semdeg misi realizaciidan an likvidaciidan.

aqtivis narCeni Rirebuleba xSirad umniSvneloa da amdenad, cveTadi Rirebulebis

gaangariSebisas araarsebiTia.

aqtivis cveTis Tanxa unda ganawildes sistematur safuZvelze, maTi sasargeblo

momsaxurebis vadis ganmavlobaSi.

125

maSasadame, ZiriTadi saSualebebis cveTis Tanxis gasaangariSeblad aqtivis

TviTRirebulebasTan erTad, didi mniSvneloba eniWeba aqtivis sasargeblo momsaxurebis

vadis gansazRvras. aqtivis sasargeblo momsaxurebis vada ganisazRvreba:

periodiT, romlis ganmavlobaSic mosalodnelia sawarmos mier aqtivis gamoyeneba; an

produqciis an msgavsi nawarmis raodenobiT, romlis miRebac mosalodnelia sawarmos mi-

er mocemuli aqtivis gamoyenebiT.

aRniSnulidan gamomdinare, ZiriTadi saSualebebis sasargeblo momsaxurebis

vada SeiZleba misi ekonomikuri vargisianobis vadaze naklebi iyos. ZiriTadi

saSualebebis sasargeblo momsaxurebis vadis dadgena sawarmos xelmZRvanelobis

gadawyvetilebazea damokidebuli da eyrdnoba msgavsi aqtivebis mqone sawarmos gamoc-

dilebas.

sawarmos mier ZiriTad saSualebebSi ganivTebuli ekonomikuri sargeblis ga-

moyeneba aqtivis eqspluataciis gziT xdeba. Tumca, iseTi faqtorebi, rogoricaa aqtivis

gamouyeneblobis periodSi teqnikuri moZveleba da fizikuri cveTa, xSirad iwvevs aqti-

visagan mosalodneli ekonomikuri sargeblis Semcirebas. amitom, bass-is Sesabamisad, aq-

tivis sasargeblo momsaxurebis vadis dadgenisas gaTvaliswinebul unda iqnes yvela

qvemoT CamoTvlili faqtori:

sawarmos mier aqtivis mosalodneli gamoyeneba, romelsac gansazRvravs aqtivis savarau-

do simZlavre an fizikurad gamoSvebuli produqcia;

savaraudo fizikuri cveTa, romelic damokidebulia iseT faqtorebze, rogoricaa: cvle-

bis raodenoba, saremonto samuSaoebis programa, gamouyenebeli aqtivebis Senaxvisa da

dacvis wesi;

teqnikuri an komerciuli moZveleba;

aqtivis gamoyenebis sakanonmdeblo an msgavsi SezRudvebi.

aqtivis narCeni Rirebuleba da sasargeblo momsaxurebis vada yoveli finansuri

wlis bolos mainc unda gadaisinjos da Tu mosalodneli mniSvnelovnad gansxvavdeba

wina Sefasebebisagan, igi unda aisaxos, rogorc cvlilebebi saaRricxvo SefasebebSi,

bass 8-is ,,saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi’’ Se-

sabamisad.

aqtivis cveTa iwyeba, rodesac SesaZlebelia misi gamoyeneba da wydeba misi gasayi-

dad gamiznulad klasificirebis dRidan, an am aqtivis aRiarebis Sewyvetis Semdeg.

126

cveTis daricxva ar wydeba, rodesac aqtivi xdeba gamouyenebeli an aqtiuri

moxmarebidan gamosulia, sanam aqtivs srulad ar daericxeba cveTa.

bass-is mixedviT, miwa da Senobebi damoukidebel aqtivebs warmoadgenen da maTi er-

Tad SeZenis SemTxvevaSic ki, cal-calke aRiricxebian. miwas, Cveulebriv, gaaCnia Seuz-

Rudavi momsaxurebis vada da, Sesabamisad, ar xdeba misi cveTa. Senobebi ki cveTadi aq-

tivebia, maTi SezRuduli momsaxurebis vadis gamo. zogjer, miwas TviTon SeiZleba gaaC-

ndes SezRuduli momsaxurebis vada, am SemTxvevaSi mas daericxeba cveTa misgan misaRe-

bi sargeblianobis xasiaTis gaTvaliswinebiT.

ZiriTadi saSualebebis cveTis daricxva xdeba narCen Rirebulebamde manam, sanam

ZiriTadi saSualebis cveTadi Rirebuleba nulis toli ar gaxdeba. Tumca, ZiriTadi

saSualebebis cveTis Tanxis gansazRvrisas narCeni Rirebulebis mxedvelobaSi miReba

yovelTvis aucilebeli ar aris.

cveTis (amortizaciis) Tanxa aisaxeba rogorc xarji, garda im SemTxvevisa, roca

igi Sedis sxva aqtivis RirebulebaSi.

bass-iT rekomendebulia cveTis Tanxis gaangariSebis ramdenime meTodi, aseTebia:

wrfivi (Tanabarzomieri Camoweris) cveTis meTodi;

Semcirebadi naSTis (daCqarebuli cveTis) meTodi;

warmoebis erTeulTa jamis meTodi.

wrfivi (Tanabarzomieri) Camoweris meTodi gulisxmobs cveTis erTi da imave

Tanxis daricxvas aqtivis mTeli momsaxurebis vadis manZilze.

Rirebulebis wrfivi (Tanabarzomieri) anu sworxazovani Camoweris meTodi

yvelaze martivi da amitom, praqtikaSi SedarebiT gavrcelebuli meTodia. am meTodis

gamoyenebisas cveTis daricxva Tanabari odenobiT xdeba aqtivis sasargeblo gamoyenebis

mTeli periodis ganmavlobaSi. gaangariSebis bazas aqtivis pirvandeli Rirebuleba

warmoadgens.

wliuri amortizaciis Tanxa ganisazRvreba formuliT:

TviTRirebuleba – narCeni Rirebuleba cveTis wliuri norma = momsaxurebis droze

magaliTi:

Rirebulebis wrfivi (Tanabarzomieri) Camoweris meTodi:

SeZenilia ZiriTadi saSualeba, romlis Rirebuleba 5100 laria, sasargeblo

momsaxurebis vada 4 weli, xolo narCeni Rirebuleba 300 lari.

127

am monacemebiT aqtivis cveTa wlebis mixedviT Semdegnairad ganawildeba:

wlebi pirvandeli

Rirebuleba

cveTis wliuri

norma

dagrovili

cveTa

narCeni

Rirebuleba

1 5100 1200 1200 3900

2 5100 1200 2400 2700

3 5100 1200 3600 1500

4 5100 1200 4800 300

Tu ZiriTadi saSualeba wlis ganmavlobaSia SeZenili, cveTa daericxeba

momsaxurebis vadis mTeli periodisaTvis, SeZenis momentidan.

praqtikaSi iSviaTia SemTxveva, roca ZiriTadi saSualebebis SeZena zustad

emTxveva saangariSgebo periodis dasawyiss an bolos. umetes SemTxvevaSi, ZiriTadi

saSualebebis SeZena xdeba maSin, roca es aucilebelia da gayidva an Camowera - roca

maTi gamoyeneba araefeqturia. amitom xSirad saWiro xdeba cveTis odenoba

ganisazRvros wlis ama Tu im TvisaTvis. davuSvaT, rom zemoaRniSnuli ZiriTadi

saSualebis SeZena moxda 2 oqtombers, saangariSgebo periodi mTavrdeba 31 dekembers. am

SemTxvevaSi aucilebelia pirvel wels amortizacia gaangariSebul iqnes 3 TvisaTvis an

wlis 3/12-is odenobiT.

magaliTi:

cveTa wlebis mixedviT Semdegnairad ganawildeba:

wlebi pirvandeli

Rirebuleba

cveTis

wliuri norma

dagrovili

cveTa

narCeni

Rirebuleba

1 5100 300 300 4800

2 5100 1200 1500 3600

3 5100 1200 2700 2400

4 5100 1200 3900 1200

5 5100 900 4800 300

cveTis wliuri norma SeiZleba procentebiT iyos gamosaxuli. motanili

monacemebis mixedviT igi 25%-ia (1200/4800X100).

im SemTxvevaSi, Tu narCeni Rirebuleba ar ganisazRvreba, wliuri cveTa

gaiangariSeba obieqtis pirvandeli Rirebulebis gayofiT sasargeblo gamoyenebis

vadaze.

Semcirebadi naSTis meTodis gamoyeneba iwvevs cveTis klebadi Tanxebis daricxvas

aqtivis momsaxurebis vadis ganmavlobaSi. Semcirebadi naSTis meTodiT cveTis

daricxva xdeba yovelwliurad, winaswar gansazRvruli erTi da igive procentuli

128

ganakveTiT, amasTan daricxuli cveTis TanxiT pirvandeli Rirebulebis yovelwliuri

SemcirebiT. eqspluataciis pirvel wels cveTis daricxva xdeba aqtivis pirvandeli

Rirebulebidan, Semdgom wlebSi ki – wminda sabalanso (e.i. narCeni) Rirebulebidan,

romelic warmoadgens sxvaobas aqtivis pirvandel Rirebulebasa da dagrovili cveTis

Tanxas Soris. amitom amortizaciis anaricxebi ZiriTadi saSualebebis eqspluataciis

pirvel wlebSi, Semdgom wlebTan SedarebiT maRalia.

magaliTi:

gamoviyenoT zemomotanili monacemebi da davuSvaT, rom amortizaciis norma Seadgens

25%. maSin cveTa wlebis mixedvT Semdegnairad ganawildeba:

wlebi pirvandeli

Rirebuleba

cveTis

wliuri norma

dagrovili

cveTa

narCeni

Rirebuleba

1 5100 1275 1275 3825

2 5100 956 2231 2869

3 5100 717 2948 2152

4 5100 538 3486 1614

da a. S

cveTis wliuri procentis gaangariSeba Sesabamisi formuliT SeiZleba. magram

misi gamoyeneba garkveul winaaRmdegobebTanaa dakavSirebuli. amitom gaangariSebisas

SerCeul unda iqnes optimalurad misaRebi procenti. aqtivis Rirebulebis srulad

amortizeba, misi sasargeblo gamoyenebis periodis bolosaTvis cxadia, ver moxerxdeba,

magram mizani ZiriTadad, mainc iqneba miRweuli, radgan amortizaciis ZiriTadi Tanxa

eqspluataciis pirvel wlebSi dairicxeba.

motanili magaliTidan naTlad Cans, rom aRniSnuli meTodis gamoyenebiT

aqtivis eqsplutaciis pirvel wlebSi amortizacia maRalia, vidre momdevno wlebSi,

rac Seesabameba kidec obieqtis warmadobas. amitom mas cveTis daricxvis daCqarebul

meTodsac uwodeben. cveTis wrfivi daricxvis meTodTan SedarebiT, aqtivis

Rirebulebis srulad amortizebisaTvis mniSvnelovnad xangrZlivi periodi, an imave

periodSi – cveTis maRali normaa saWiro. amitom Semcirebadi naSTis meTodis

gamoyeneba mizanSewonilia iseTi aqtivebis mimarT, romlebic eqspluataciis pirvel

wlebSi, kargaven TavianTi Rirebulebis did nawils an maTs eqspluataciasa da

Senaxvaze mniSvnelovnad naklebi danaxarjebia saWiro, momdevno wlebTan SedarebiT.

Tumca cveTa Cveulebriv, ganixileba rogorc wlebis mixedviT ZiriTadi saSualebebis

Rirebulebis ganawileba, da ara rogorc am saSualebebis Sefaseba. es wesi iTvleba

Sesrulebuli samuSaos moculobis (mwarmoeblurobis) proporciulad cveTis

129

gaangariSebis meTodad. igi SeiZleba gamoyenebul iqnes iseTi aqtivebis cveTis

gaangariSebisas, rogoricaa magaliTad, nakaduri xazebi, avtomanqanebi da sxva

analogiuri ZiriTadi saSualebebi.

Semcirebadi naSTis meTodis nairsaxeobas warmoadgens cifrebis jamis meTodi. am

meTodis gamoyenebisas cveTis wliuri normis nacvlad aiReba aqtivis sasargeblo

gamoyenebis wlebis cifrebis jami. cifrebis jamis gasaangariSeblad SeiZleba

gamoyenebul iqnes formula:

K = n X(n+1) /2

sadac: n – ZiriTadi saSualebebis momsaxurebis wlebis ricxvia.

magaliTi:

zemoT motanili magaliTis mixedviT, cifrebis jami tolia 10 [4X(4+1)/2=10] an (4+3+2+1).

aqedan gamomdinare, cveTis gaangariSeba (igive monacemebiT) Semdeg saxes miiRebs:

wlebi pirvandeli

Rirebuleba

cveTis

wliuri norma

dagrovili

cveTa

narCeni

Rirebuleba

1 5100 4/10X5100-300=1920 1920 3180

2 5100 3/10X5100-300=1440 3360 1740

3 5100 2/10X5100-300=960 4320 780

4 5100 1/10X5100-300=480 4800 300

warmoebis erTeulTa jamis meTodis gamoyeneba niSnavs cveTis daricxvas aqtivebis

mosalodneli gamoyenebis an warmoebuli produqciis safuZvelze. igi gulisxmobs

amortizaciis gaangariSebas ZiriTadi saSualebebis warmadobis, da ara sasargeblo

gamoyenebis vadis gaTvaliswinebiT, rac ganpirobebulia imiT, rom cveTa

dakavSirebulia ZiriTadi saSualebis eqspluataciis xarisxTan da drois monakveTebi

araviTar gansakuTrebul rols ar TamaSoben mis gansazRvraSi.

magaliTi:

avtomanqanis savaraudo saerTo garbena 100000 k.m., misi Rirebuleba - 5000 l. cveTa

gaiangariSeba Semdegnairad:

wlebi pirvandeli

Rirebuleba

faqtiuri

garbena

cveTis

wliuri norma

dagrovili

cveTa

narCeni

Rirebuleba

130

1 5000 25000 1250 1250 3750

2 5000 15000 750 2000 1750

3 5000 20000 1000 3000 750

4 5000 10000 500 3500 250

da a. S.

25000/100000X5000

an 5000 / 100000 X 25000 da a.S.

sawarmo damoukideblad irCevs misTvis Sesaferis meTods, romelic ufro metad

asaxavs aqtivSi ganivTebuli mosalodneli momavali ekonomikuri sargeblis gamoyenebis

models. SerCeuli meTodi mudmivad unda gamoiyenebodes periodidan periodamde manam,

sanam ar Seicvleba mocemuli aqtividan ekonomikuri sargeblis gamoyenebis mosalodne-

li modeli.

cveTa warmoadgens ra aqtivis momsaxurebis vadis ganmavlobaSi misi Rirebulebis

nawilis xarjebze mikuTvnebas, sawarmos mier SerCeuli meTodiT gaangariSebuli cveTis

TanxiT moxdeba ZiriTadi saSualebebis cveTis (amortizaciis) daricxva, anu cveTis

Tanxis xarjad aRiareba yoveli saangariSgebo wlis bolos. buRaltrul aRricxvaSi

igi aisaxeba gatarebiT:

d-ti - cveTisa da amortizaciis xarji;

k-ti - dagrovili amortizacia da cveTa.

aqedan gamomdinare, cveTis Tanxa ar aisaxeba TviT ZiriTadi saSualebebis

angariSze. ZiriTadi saSualebebi Sesabamis angariSze rCeba pirvandeli RirebulebiT,

xolo buRaltrul balansSi aisaxeba narCeni, sabalanso RirebulebiT, e.i. pirvandeli

Rirebulebidan dagrovili cveTis gamoklebiT. yovelwliurad daricxuli cveTa ki,

aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb, cveTisa da amortizaciis xarjis

saxiT. amrigad, aqtivis Rirebuleba ganawildeba misi momsaxurebis mTels periodze,

Sesabamisobis principis safuZvelze.

sagadasaxado miznebisaTvis saqarTvelos sagadasaxado kodeqsis 183-e muxlis

mixedviT, ZiriTadi saSualebebi jgufdeba xuT jgufad. TiToeuli jgufisaTvis

dadgenilia amortizaciis wliuri norma da gamoiyeneba amortizaciis daricxvis

Semcirebadi naSTis meTodi.

131

4.6. ZiriTadi saSualebebis gadafasebis

aRricxva

sawarmom unda airCios TviTRirebulebis modeli, an gadafasebis modeli, rogorc

sawarmos saaRricxvo politika da unda gamoiyenos igi ZiriTadi saSualebebis mTeli

jgufis mimarT.

finansur angariSgebaSi ZiriTadi saSualebebi aqtivad aRiarebis Semdeg, unda

aRiricxebodes TviTRirebulebidan dagrovili cveTisa da dagrovili gaufasurebis

zaralis gamoklebis Sedegad miRebuli TanxiT, rac bass-iT TviTRirebulebis models

warmosdgens. magram bass-i aseve gvTavazobs gadafasebis models, romlis mixedviTac

aqtivad aRiarebis Semdeg, ZiriTadi saSualebebis esa Tu is erTeuli, romlis realuri

Rirebulebis gansazRvra SesaZlebelia saimedod, unda aisaxos gadafasebuli TanxiT,

romelic gadafasebis momentisaTvis arsebuli aqtivis realuri Rirebulebis tolia,

dagrovili cveTisa da dagrovili gaufasurebis zaralis gamoklebiT.

gadafaseba unda tardebodes regularulad imisaTvis, rom aqtivis sabalanso

Rirebuleba arsebiTad ar gansxvavdebodes misi realuri Rirebulebisagan balansis

Sedgenis TariRisaTvis.

ZiriTadi saSualebebis gadafasebas didi mniSvneloba eniWeba, ramdenadac

finansuri angariSgebis informaciis momxmareblebi dainteresebulni arian miiRon

informacia ZiriTadi saSualebebis realuri Rirebulebis Sesaxeb, rac maTi

perioduli gadafasebiT miiRweva. Cveulebriv, gadafasebas profesionali kvalificiuri

Semfaseblebi asruleben.

Senoba-nagebobebisa da miwis realuri Rirebuleba, Cveulebriv, maTi sabazro

fasia, romelic ganisazRvreba profesionali Semfaseblis mier. manqana-danadgarebis

realuri Rirebuleba, Sefasebis gziT miRebul maT sabazro Rirebulebas warmoadgens.

Tu gaurkvevelia sabazro fasi, vinaidan aqtivi specifikuri xasiaTisaa da iSviaTad

iyideba, aqtivis realuri Rirebuleba ganisazRvreba Semosavlis meTodiT an

Canacvlebis RirebulebiT, cveTis gaTvaliswinebiT.

gadafasebis sixSire ZiriTadi saSualebebis realuri Rirebulebis cvlilebeb-

zea damokidebuli. rodesac gadafasebuli aqtivis realuri Rirebuleba arsebiTad gan-

sxvavdeba misi sabalanso Rirebulebisagan, aucilebelia misi Semdgomi gadafaseba. zo-

gierTi aqtivisaTvis, romelTa realuri Rirebuleba swraf da mniSvnelovan cvlilebebs

ganicdis, aucilebelia yovelwliuri gadafaseba. xolo SedarebiT stabiluri sabazro

fasebis mqone aqtivebisaTvis, sakmarisia gadafasebis Catareba sam-xuT weliwadSi er-

Txel.

132

bass-iT rodesac xdeba ZiriTadi saSualebebis romelime obieqtis gadafaseba,

unda moxdes aqtivebis im jgufis mTlianad gadafaseba, romelsac mocemuli erTeuli

miekuTvneba.

rodesac gadafasebis Sedegad aqtivis sabalanso Rirebuleba izrdeba, nameti

unda dakreditdes sakuTari kapitalis ganyofilebaSi `gadafasebis nametis~

saxelwodebiT. magram gadafasebis nameti mogebaSi an zaralSi unda aRiardes im

zomiT, ramdenic saWiroa imave aqtivis Camofasebis im Tanxis sakompensaciod, romelic

adre mogebaSi an zaralSi aRiarda. (bass 16).

Tu aqtivis gadafasebis Sedegad misi sabalanso Rirebulebis Semcireba xdeba, es

Semcireba mogebaSi an zaralSi unda aRiardes. magram Semcirebis Tanxa unda

dadebetdes sakuTari kapitalis ganyofilebaSi `gadafasebis nametis~ saxelwodebiT im

odenobiT, ra sididis sakredito naSTic arsebobs gadafasebis nametSi am aqtivTan

dakavSirebiT. (bass 16, m. 40).

aqtivebis gadafasebisas, unda aRiricxos gadafasebuli aqtivebis cveTa.

ganasxvaveben aqtivebis gadafasebisas, daricxuli cveTis aRricxvis or ZiriTad

meTods: koeficientur (indeqsaciis) meTods da eliminirebis (amovardnis) meTods.

ZiriTadi saSualebebis gadafasebis TariRisaTvis dagrovili cveTa:

gadaiangariSeba aqtivis mTliani sabalanso Rirebulebis cvlilebis proporciulad ise,

rom gadafasebis Semdeg aqtivis sabalanso Rirebuleba udrides mis gadafasebul

Rirebulebas. es meTodi xSirad gamoiyeneba, roca aqtivis gadafaseba xdeba misi cveTis

Sesacvlelad indeqsaciis safuZvelze; an

akldeba aqtivis mTlian sabalanso Rirebulebas, xolo sxvaobis Tanxa gadaiangariSeba

aqtivis gadafasebul Rirebulebamde. magaliTad, es meTodi gamoiyeneba im

SenobebisTvis, romelTa gadafaseba xdeba maTi sabazro Rirebulebis mixedviT.

Sesworebis Tanxa, romelic warmoiSoba dagrovili cveTis Tanxis gadafasebis an

ignorirebis SemTxvevaSi, Seadgens aqtivis sabalanso Rirebulebis zrdis an

Semcirebis Tanxis nawils. (bass 16).

magaliTi:

ZiriTadi saSualebebis gadafaseba (koeficienturi meTodi):

sawarmom 2008 wlis 1 ivliss gadaafasa ZiriTadi saSualeba:

pirvandeli Rirebuleba 100000 lari;

dagrovili cveTa 40000 lari;

sabalanso Rirebuleba 60000 lari;

gadafasebuli Rirebuleba 90000 lari;

133

cveTis daricxvis gamoyenebuli meTodi - wrfivi;

amortizaciis wliuri norma 4%;

cveTisa da amortizaciis wliuri Tanxa 4000 lari;

sasargeblo momsaxurebis vada 25 weli;

gadafasebiT gamowveuli mateba 30000 lari (90000 - 60000).

gadafasebis proporciis koeficienti 1,5 (90000 / 60000).


1. d-ti - ZiriTadi saSualebebi - 50000;

k-ti - ZiriTadi saSualebebis gadafasebis rezervi - 50000.

2. d-ti - ZiriTadi saSualebebis gadafasebis rezervi - 20000;

k-ti - dagrovili cveTa - 20000.

Sesabamisad, gaizrdeba yovelwliurad dasaricxi cveTis Tanxa. ZiriTadi

saSualebebis gadafaseba balansSi Semdeg cvlilebebs gamoiwvevs:

balansi

gadafasebamde gadaf. Semdeg sxvaoba

aqtivebi:

ZiriTadi saSualebebi

100000

150000

+50000

dagrovili cveTa 40000 60000 +20000

sabalanso Rirebuleba 60000 90000 +30000

kapitali:

aqtivis gadafasebis rezervi

0

30000

+30000

sabalanso Rirebuleba 0 30000

aqtivis gadafasebis Semdeg, unda moxdes cveTis wliuri normis xelaxali

gaangariSeba, romlis drosac gaiTvaliswineba ZiriTadi saSualebis sasargeblo

momsaxurebis darCenili vada an ganisazRvreba axali. magaliTad, Tu aqtivis gadafaseba

moxda 2008 wlis 1 ivlisisaTvis, 2008 wlis 31 dekembrisaTvis dasaricxi cveTis Tanxis

gasaangariSeblad unda ganisazRvros aqtivis sasargeblo momsaxurebis darCenili dro,

romelic miiReba: sasargeblo momsaxurebis saerTo dros minus eqspluataciaSi yofnis

dro. e. i. 25w.-10.5w.=14.5w.

134

cveTis daricxvis wrfivi meTodis gamoyenebisas, aqtivis gadafasebuli Rirebulebis

(90000 lari) mixedviT, sasargeblo momsaxurebis darCenili periodisaTvis, cveTis

wliuri Tanxa 6206 laris (90000 / 14,5 w.) toli iqneba.

aRniSnulidan gamomdinare, 2008 wels dasaricxi cveTis Tanxa tolia:

- yovelwliuri cveTis Tanxa: Zveli normiT - 4000 (100000 / 25);

axali normiT - 6207 (90000 / 14,5);

1. cveTa 2008 wlis 1 ivlisamde - 2000 (4000 X 6/12);

2. cveTa 2008 wlis 31 dekembramde - 3103 (6207 X 6/12).


1. cveTis daricxva wlis pirveli naxevrisaTvis, Zveli normiT:

d-ti _ cveTisa da amortizaciis xarji - 2000;

k-ti _ dagrovili cveTa - 2000.

2. cveTis daricxva wlis meore naxevrisaTvis, axali normiT:

d-ti - cveTisa da amortizaciis xarji – 3103;


aRniSnuli operaciebis buRaltrul aRricxvaSi asaxvis Semdeg, ZiriTadi

saSualebebis angariSis debetSi darCeba aqtivis gadafasebuli Rirebuleba (150000

lari), gadafasebis rezervis angariSis kreditSi - gadafasebiT gamowveuli fasmateba

(30000 lari) da dagrovili cveTis angariSze – 65103 lari (60000+2000+313).

maSasadame, ZiriTadi saSualebebis sabalanso Rirebuleba 2008 wlis 31

dekembrisaTvis 84897 laris (150000+6503) toli iqneba.

im SemTxvevaSi, Tu aqtivis sabalanso Rirebuleba adre Camofasebuli da xarjad

iyo aRiarebuli, davuSvaT, 10000 lariT, pirvel rigSi, gadafasebuli TanxiT unda

aRsdges Semosavali igive odenobiT (10000 lari), nameti TanxiT ki, dakreditdes

kapitalis Sesabamisi angariSi.


d-ti - ZiriTadi saSualebebi - 30000;

k-ti - arasaoperacio Semosavali - 10000;


magaliTi:

ZiriTadi saSualebebis gadafaseba (eliminirebis meTodi):

135

2008 wlis 1 ianvrisaTvis sawarmos balansze iricxeboda Senoba:

- pirvandeli RirebulebiT 2000000 lari;

- dagrovili cveTa 500000 lari;

sabalanso Rirebuleba 1500000 lari.

- Senobis sasargeblo gamoyenebis vada 20 weli;

- amortizaciis wliuri norma 5%;

- cveTis daricxvis meTodi - wrfivi.

- Senoba gadafasda 2008 wlis 1 ivliss. gadafasebuli Rirebuleba 1800000 lari;

- aqtivis sasargeblo gamoyenebis darCenili vada (14.5 weli) ar Secvlila.

Senobis gadafasebuli Rirebuleba (1800000 lari) misi srulad amortizebis

mizniT, 14,5 welze unda gadanawildes da Sesabamisad, ganisazRvros cveTis wliuri

norma. igi 6,9%-ia (1800000 / 14,5) / 1800000)X100).

Senobis gadafasebis operaciebis buRaltruli aRricxvisaTvis unda ganisazRvros

2008 wlis cveTis Tanxa, romelic udris 108050 lars, m.S.

wlis pirveli naxevrisaTvis - 50000 lari (2000000X5%) /2 Zveli normiT;

wlis meore naxevrisaTvis - 62100 lari (1800000X6,9%) /2 axali normiT.

e. i. wlis meore naxevrisaTvis cveTa gaiangariSeba gadafasebuli Rirebulebidan,

axali normiT.


1. cveTis daricxva 2008 wlis pirveli naxevrisaTvis:

d-ti - amortizaciis xarji - 50000;


2. Senobis gadafaseba fasmatebis TanxiT (1800000-(2000000-500000-50000)):



3. gadafasebis rezervis angariSze, Senobebis gadafasebis Sedegad miRebuli

fasmatebis asaxvis Semdeg, dagrovili cveTa Camoiwereba (eliminirdeba):

d-ti - dagrovili cveTa - 550000;

k-ti - Senobebi - 550000.

4. cveTis daricxva 2008 wlis meore naxevrisaTvis:

d-ti - amortizaciis xarji - 62100;


136

Senobis gadafasebis operaciebis buRaltrul aRricxvaSi asaxvis Semdeg, sawarmos

finansuri angariSgeba Semdeg saxes miiRebs:

balansi

(fragmenti)

Senobebi: gadafasebili RirebulebiT 1800000

dagrovili cveTa 62100

sabalanso Rirebuleba 1737900

ZiriTadi saSualebebis gadafasebis rezervi 350000


(fragmenti)

cveTisa da amortizaciis xarji: Zveli normiT 100000;

gadafasebiT gamowveuli fasmateba 12100;

sul 112100.

an, SesaZlebelia agreTve, mogeba-zaralis angariSgebaSi wlis ganmavlobaSi dasaricxi

cveTa Sesabamisi TanxiT Zveli da axali normiT calk-calke aisaxos. maSin mogeba-

zaralis angariSgeba Semdeg saxes miiRebs:


(fragmenti)

cveTisa da amortizaciis xarji: Zveli normiT 50000;

axali normiT 62100;

sul 112100.

aRniSnulidan gamomdinare, ZiriTadi saSualebebis gadafasebis operaciebis

aRricxvisas, yuradReba unda mieqces or moments:

gadafasebis momentamde, cveTis daricxva xdeba aqtivis pirvandeli Rirebulebidan;

gadafasebis momentisaTvis dagrovili cveTa Camoiwereba aqtivis pirvandeli

Rirebulebidan, xolo cveTis daricxva xdeba gadafasebuli Rirebulebidan.

137

4.7. ZiriTadi saSualebebis aRiarebis

Sewyvetis (gasvlis) aRricxva

ZiriTadi saSualebebis aRiarebis Sewyveta (gasvla) sxvadasxva mizeziT SeiZleba

iyos ganpirobebuli. aseTebia: ZiriTadi saSualebebis realizacia, usasyidlod gadacema

(gaCuqeba), fizikuri an moraluri siZvelis gamo Camowera da sxva.

bass-is mixedviT, ZiriTadi saSualebis obieqtis sabalanso Rirebulebis aRiareba

wydeba:

gayidvis SemTxvevaSi; an

rodesac misi gayidvidan an gamoyenebidan aranairi ekonomikuri sargeblis miReba aRar

aris mosalodneli.

`ZiriTadi saSualebis erTeulis aRiarebis Sewyvetis Sedegad miRebuli Semosuloba an

zarali unda Sevides im periodis mogebaSi an zaralSi, rodesac aRiarebis Sewyveta

moxda (garda im SemTxvevisa, rodesac bass 17 moiTxovs gansxvavebul midgomas aqtivis

ukuijariT gayidvaze). Semosuloba ar unda klasificirdes rogorc amonagebi~ (bass

16).

Semosuloba an zarali, romelic warmoiSoba ZiriTadi saSualebebis erTeulis aRi-

arebis Sewyvetisas, unda ganisazRvros, rogorc sxvaoba wminda gasvlis amonagebsa (Tu

aseTi arsebobs) da maT sabalanso Rirebulebas Soris.

misaRebi sazRauri ZiriTadi saSualebebis erTeulis gasvlidan Tavdapirvelad aRi-

ricxeba misi realuri RirebulebiT. Tu am erTeulze gadaxda ganvadebulia, sazRauris

aRiareba Tavdapirvelad xdeba realuri fasis ekvivalentiT. sxvaoba sazRauris nomina-

lur Rirebulebasa da realuri fasis ekvivalents Soris aisaxeba, rogorc saprocento

amonagebi bass 18-is Sesabamisad, sazRauris faqtobrivi Semosavlis gamosaxatavad.

ZiriTadi saSualebebis Camoweris gavrcelebuli formaa maTi realizacia. ZiriTadi

saSualebebis realizaciisas, miRebuli amonagebi gansxvavdeba sabalanso

Rirebulebisagan, romelic warmoadgens sxvaobas aqtivis pirvandel Rirebulebasa da

dagrovil cveTas Soris. amis mizezia is, rom sawarmos mier SemuSavebuli cveTisa da

amortizaciis daricxvis grafiki, srulad ver asaxavs mocemuli saSualebis sabazro

Rirebulebis realur cvlilebas. sxvaoba realizaciidan miRebul amonagebsa da aqtivis

sabalanso Rirebulebas Soris SeiZleba iyos mogeba an zarali.

138

ZiriTadi saSualebebis daSlisa da demontaJis xarjebi ganixileba, rogorc

realizaciidan miRebuli Semosavlis Semcireba, e. i. isini iwveven mogebis Semcirebas an

zaralis zrdas.

ZiriTadi saSualebebis usasyidlod (gaCuqeba) gacemisas, sawarmo mas asaxavs

sabazro RirebulebiT. sxvaoba sabazro da sabalanso Rirebulebas Soris aisaxeba

mogebis an zaralis saxiT.

magaliTi:

ZiriTadi saSualebebis realizacia:

1. sawarmom gayida danadgari 15000 larad, dRg 2700 lari;

saaRricxvo monacemebi:

- pirvandeli Rirebuleba 24000 lari;

- narCeni Rirebulebaa 4000 lari,

- sasargeblo moxmarebis vada - 4 weli;

- cveTis daricxvisaTvis gamoiyeneba cifrebis jamis meTodi;

- gayidvamde aqtivi eqspluataciaSi iyo 2 weli.

daricxulia amortizacia:

wlebis jami – 10 (4+3+2+1);

cveTadi Rirebuleba 20000 (24000 - 4000);

pirveli weli - 20000 X 4/10 = 8000;

meore weli - 20000 X 3/10 = 6000;

sul dagrovili cveTis Tanxa 14000 lari;



d-ti - dagrovili cveTa - 14000;

k-ti - ZiriTadi saSualeba - 24000;

k-ti - gadasaxdeli dRg - 2700;

k-ti - arasaoperacio mogeba - 5000.

maSasadame, Tu realizaciidan miRebuli amonagebi aRemateba aqtivis sabalanso

Rirebulebas, Sedegad miiReba mogeba, romelic aisaxeba angariSze `arasaoperacio

mogeba~ - kreditSi, xolo sawinaaRmdego SemTxvevaSi, miRebuli zarali -

`arasaoperacio zaralis~ angariSze, debetSi. ZiriTadi saSualebebis realizaciidan

139

miRebuli mogeba aisaxeba mogeba-zaralis angariSgebaSi, rogorc arasaoperacio

Semosavlebi, xolo zarali, rogorc arasaoperacio xarjebi.

140

Tavi V. aramaterialuri aqtivebis

aRricxva

5.1. aramaterialuri aqtivebis

arsi da saxeebi

aramaterialuri aqtivebi grZelvadiani aqtivebis erTerT saxes warmoadgens. bass

38-is `aramaterialuri aqtivebi~ mixedviT, `aramaterialuri aqtivi aris

identificirebadi arafuladi aqtivi, fizikuri formis gareSe~. am ganmartebiT

moiTxoveba aqtivis identificirebadoba, gudvilisagan misi gamijvnis mizniT.

aqtivi akmayofilebs aramaterialuri aqtivis ganmartebis identificirebadobis

kriteriums, roca igi:

gancalkevebadia, e. i. SesaZlebelia misi gamoyofa da gayidva, gadacema, licenzireba,

gaqiraveba an gacvla calke an masTan dakavSirebul xelSekrulebasTan, aqtivTan an

valdebulebasTan erTad; an

warmoiqmneba saxelSekrulebo an sxva iuridiuli uflebebiT, miuxedavad imisa,

SesaZlebelia Tu ara aRniSnuli uflebebis gadacema an gancalkeveba sawarmosgan an

sxva uflebebisa da movaleobebisagan.

bass-is mixedviT, `sawarmo akontrolebs aramaterialur aqtivs, Tu mas gaaCnia

resursebis momavali ekonomikuri sargeblis miRebis ufleba. amasTan, mas SeuZlia

SezRudos am sargeblis sxvebis mier miRebis ufleba~. bazrisa da teqnikurma codnam

SesaZloa warmoqmnas momavali ekonomikuri sargebeli. sawarmo akontrolebs am sarge-

bels, Tu, magaliTad, codna daculia iuridiuli uflebebiT, iseTi, rogoricaa: saavto-

ro uflebebi, savaWro xelSekrulebis SezRudviT (sadac es nebadarTulia), an momuSave-

Ta mier konfidencialobis dacvis iuridiuli movaleobiT.

maSasadame, aramaterialur aqtivebs miekuTvneba saSualebebi, romelTac

materialuri, nivTieri, xelSesaxebi forma ar gaaCniaT, magram sawarmosaTvis

xangrZlivi periodis ganmavlobaSi ekonomikuri sargeblis motana SeuZliaT.

aramaterialuri aqtivisagan misaRebi momavali ekonomikuri sargebeli SeiZleba

moicavdes saqonlis an momsaxurebis realizaciidan amonagebs, xarjebis ekonomias an

sawarmos mier aqtivis gamoyenebis Sedegad miRebul raime sxva sargebels.

swored aRniSnuli Taviseburebebidan gamomdinare, Zneldeba aramaterialuri

aqtivebis Rirebulebis Sefaseba, xolo maTi sasargeblo gamoyenebis vada, xSirad

141

gansazRvras ar eqvemdebareba. aqedan gamomdinare, Znelia aramaterialuri aqtivebis

gamoyenebiT misaRebi momavali ekonomikuri sargeblis dadgenac.

aramaterialuri aqtivebi, umetes SemTxvevaSi, maTi mflobelebis uflebebis

legalizacias, an sakuTrebis uflebidan gamomdinare, maTi upiratesobis mxardaWeras

emsaxureba.

aramaterialur aqtivebs miekuTvneba: samecniero an teqnikuri codna, axali

procesebi an sistemebi, licenziebi, inteleqtualuri sakuTreba, bazris Seswavla da

savaWro niSnebi (sasaqonlo niSnebisa da publikaciebis dasaxelebebis CaTvliT).

aramaterialuri aqtivebis konkretuli magaliTebia: programuli uzrunvelyofa,

patentebi, koncesiebi, saavtoro an sxva uflebebi, filmebi, klientebis CamonaTvali

(sia), ipoTekuri momsaxurebis uflebebi, TevzWeris licenziebi, kvotebi importze,

franSizi, bazris wili da samarketingo uflebebi, klientebTan an momwodeblebTan ur-

TierTobebi, klientebis loialoba da sxva, Tu isini akmayofileben aramaterialuri

aqtivis ganmartebas, identificirebadobis, resursebis kontrolisa da momavali

ekonomikuri sargeblis arsebobis moTxovnebs.

aramaterialuri aqtivebis iseTi saxeebi, rogoricaa patentebi, licenziebi,

koncesiebi, saavtoro uflebebi, savaWro niSnebi, warmoadgenen sawarmos uflebas

garkveul sferoSi.

patenti: aris 1) gamogonebis damadasturebeli dokumentia, romelic misi

mflobelis avtorobas da gamogonebis drois gansazRvruli periodis ganmavlobaSi

gamoyenebis gansakuTrebul uflebas adasturebs; 2) samewarmeo saqmianobis

ganxorcielebis uflebis damadasturebeli dokumentia. maSasadame, patenti saxelmwifo

aRiarebis damadasturebeli dokumentia. igi mis mflobels patentirebuli sagnis

gamoyenebisa da monopoliuri Semosavlis miRebis uflebas aZlevs. patenti garkveuli

vadiT gaicema.

licenzia zogadad, saqmianobis ganxorcielebis nebarTvaa. 1) licenzia romelime

saxis saqmianobis ganxorcielebis nebarTvaa. 2) licenzia saxelmwifo organoebis mier

gacemuli nebarTvaa gansazRvrul sferoSi, vadebSi da moculobiT savaWro saqmianobis

(m. S. saerTaSoriso ekonomikuri) ganxorcielebis Sesaxeb.

koncesia ekonomikuri agentebis samarTalurTierTobaa, rodesac erTi mxare

(uflebamosili) meore (mosargeble) mxares gadascems uflebamosilebas, samewarmeo

saqmianobaSi gamoyenebis mizniT, anazRaurebad safuZvelze, vadiT an uvadod. koncesiis

xelSekruleba iTvaliswinebs gansakuTrebuli uflebebis, saqmiani reputaciisa da

142

komerciuli gamocdilebis gamoyenebas mkacrad gansazRvrul farglebSi da

moculobiT.

saavtoro ufleba literaturisa da xelovnebis dargSi avtoris mier

Sesrulebuli naSromis gavrcelebisa da tiraJirebis kanoniT miniWebuli monopoliuri

uflebaa. literaturisa da xelovnebis nimuSebis, kompiuteruli programuli

uzrunvelyofis da sxva analogiuri aqtivebis tiraJirebis ufleba kopiraitad iwodeba.

franSizi (SeRavaTi, privilegia) warmoadgens erTi sawarmos mier meoreze mis

sakuTrebaSi arsebuli materialuri da aramaterialuri aqtivebis gamoyenebis uflebis

gadacemas, konkretuli pirobebis dacviT, anazRaurebad safuZvelze. franSizi msxvili

da mcire sawarmoebis urTierTobebisa da sameurneo integraciis formaa, rodesac

msxvili sawarmo (franSaizeri) mcire sawarmos Tavisi savaWro niSnis sargeblobis

uflebas gadascems, anazRaurebad safuZvelze. franSaizerma SeiZleba gasces

SeRavaTiani krediti, an iyos garanti sesxis miRebisas. mcire mewarmeobisaTvis

franSaizis upiratesoba minimaluri danaxarjebiT biznesis ganviTarebaSi mdgomareobs.

Tavis mxriv, franSaizeri afarToebs saqmianobis geografiasa da Sesabamisad,

Semosavlebs minimaluri investirebiTa da riskiT, inarCunebs organizaciul

kompaqturobas. franSaizma farTo gavrceleba vaWrobis, sayofacxovrebo momsaxurebisa

da sastumro biznesSi hpova.

savaWro niSnebi sawarmoebisa da maTi produqciis dasaxelebaa, romelic

daculia kanonmdeblobiT sxva sawarmoebis mier arasanqcirebuli gamoyenebisagan.

gudvili zogadad, sawarmos fass, mis saqmian reputacias niSnavs da ZiriTadad,

yalibdeba klientebTan sawarmos kargi urTierTobebiT. am urTierTobebis mizezi

SeiZleba iyos sawarmos, rogorc sando mimwodeblis reputacia, sawarmos kargi marTva,

kargi urTierToba personalTan, produqciisa da momsaxurebis maRali xarisxi, mogebis

maRali norma, sawarmos kargi geografiuli mdebareoba da sxva. gudvili `momavali eko-

nomikuri sargebelia, romelic warmoiSoba iseTi aqtivebidan, romlebic individualu-

rad ver ganisazRvreba da verc calke iqneba aRiarebuli~ (fass - 3).

samecniero-kvleviTi da sacdel-sakonstruqtoro samuSaoebis danaxarjebi yvela

im danaxarjs moicavs, romelic uSualod dakavSirebulia samecniero-kvleviTi da

sacdel-sakonstruqtoro saqmianobasTan, romelime praqtikuli miznis an gamoyenebis

sferos Sesaxeb codnis amaRlebasTan, konkretuli nakeTobis danergvis an misi

gaumjobesebis samuSaoebTan.

143

sxva aramaterialur aqtivebs SeiZleba miekuTvnos, magaliTad, eleqtronul

gamomTvleli manqanebis programuli uzrunvelyofis xarjebi da sxva.

aramaterialuri aqtivebis aRricxva xdeba TiToeuli konkretuli saxis

aramaterialuri aqtivisaTvis gankuTvnil angariSze.

amJamad moqmedi angariSTa gegmiT, aramaterialuri aqtivebis aRsaricxavad

gaTvaliswinebulia grZelvadiani aqtivebis jgufi 2500 – àramaterialuri aqtivebi~,

kerZod, angariSebi:

2510 – licenziebi;

2520 _ koncesiebi;

2530 _ patentebi;

2540 _ gudvili;

2590 _ sxva aramaterialuri aqtivebi;

xolo aramaterialuri aqtivebis amortizaciis aRsaricxavad gaTvaliswinebulia jgufi

2600 – àramaterialuri aqtivebis amortizacia~, kerZod, angariSebi:

2610 – licenziebis amortizacia;

2620 _ koncesiebis amortizacia;

2630 _ patentebis amortizacia;

2690 _ sxva aramaterialuri aqtivebis amortizacia.

unda aRiniSnos, rom buRaltruli aRricxvis saerTaSoriso standartebis bolo

SesworebiT, gudvili ar unda amortizirdebodes. amis nacvlad, sawarmom, gudvili

unda Seamowmos gaufasurebaze yovelwliurad, an ufro xSirad, Tu movlenebi da

Secvlili garemoebebi mianiSneben, rom is SeiZleba gaufasurebuli iyos bass 36-is

àqtivebis gaufasureba~ Sesabamisad. amitom angariSi 2640 `gudvilis amortizacia~

pirdapiri mniSvnelobiT ar gamoiyeneba.

aramaterialuri aqtivebis aRricxvisas gaTvaliswinebul unda iqnas Semdegi

ZiriTadi momentebi:

pirvandeli Rirebulebis gansazRvra;

sasargeblo gamoyenebis vadis dadgena;

amortizaciis aRricxva.

5.2. aramaterialuri aqtivebis SeZenis

aRricxva

144

aramaterialuri aqtivebis SeZena kapitaluri dabandebis gansakuTrebul saxes

warmoadgens.

bass-is mixedviT, aramaterialuri aqtivis aRiareba unda moxdes maSin, rodesac:

mosalodnelia aqtivze mikuTvnebadi momavali ekonomikuri sargeblis saswarmoSi

Semosvla; an

SesaZlebelia aqtivis TviTRirebulebis saimedod Sefaseba.

sawarmom gonivrulad da dasabuTebulad unda Seafasos momavali ekonomikuri

sargeblis Semosvlis albaToba, aqtivis sasargeblo moxmarebis vadis ganmavlobaSi.

aramaterialuri aqtivis sawyisi Sefaseba TviTRirebulebiT unda moxdes.

sawarmoSi aramaterialuri aqtivis miRebia SeiZleba moxdes Semdegi gzebiT:

calke SeZena;

SeZena, rogorc sawarmoTa gaerTianebis nawili;

SeZena saxelmwifo grantis saSualebiT;

aqtivebis gacvla;

sawarmoSi warmoqmnili aramaterialuri aqtivi.

sawarmos mier aramaterialuri aqtivis calke Sesasyidad gadaxdili fasi

asaxavs mis molodins momavali ekonomikuri sargeblis Semodinebis SesaZleblobis

Sesaxeb.

calke Sesyiduli aramaterialuri aqtivis TviTRirebuleba, Cveulebriv, SeiZleba

saimedod Sefasdes, gansakuTrebiT, Tu Sesyidva fuladi saSualebebis an sxva fuladi

aqtivebis gadaxdiT xdeba.

aramaterialuri aqtivis TviTRirebuleba moicavs:

Sesyidvis fass, sxvadasxva mosakreblebisa da aradabrunebadi gadasaxadebis CaTvliT

(SeRavaTebisa da fasdaklebebis gamoklebiT);

aqtivis gamosayeneblad momzadebaze gaweul pirdapir danaxarjebs.

bass-is mixedviT, aqtivis gamosayeneblad momzadebaze gaweul pirdapir

danaxarjebs miekuTvneba:

daqiravebiT momuSaveTa gasamrjeloebis danaxarjebi;

profesiuli danaxarjebi;

aqtivis Sesabamisi muSaobis Semowmebis danaxarjebi.

aramaterialuri aqtivebis TviTRirebulebaSi ar Seitaneba:

axali produqciis an momsaxurebis aTvisebis danaxarjebi;

axal adgilze, an klientebis axal jgufTan biznesis warmoebis danaxarjebi;

145

administraciisa da sxva zednadebi xarjebi.

aramaterialuri aqtivebis sabalanso RirebulebaSi danaxarjebis aRiareba wyde-

ba sawarmos xelmZRvanelobisTvis saWiro formiT misi SesaZlo gamoyenebis momentidan.

aqedan gamomdinare, aramaterialuri aqtivis gamoyenibisas an misi ganmeorebiTi moxmare-

bisas gaweuli danaxarjebi ar Sedis am aqtivis sabalanso RirebulebaSi. igive SeiZleba

iTqvas aramaterialuri aqtivis srulyofasTan dakavSirebul, magram ara aucilebel

xarjebzec. am operaciebTan dakavSirebuli Semosavlebi da danaxarjebi gawevisTanave

aRiardeba Sesabamisi jgufis Semosavlebad da xarjebad, aisaxeba angariSgebaSi moge-

bisa da zaralis Sesaxeb.

aramaterialuri aqtivebis SeZenis operaciebis aRricxva ZiriTadi saSualebebis

miRebis aRricxvis analogiuria. maTi SeZenisas debetdeba Sesabamisi aramaterialuri

aqtivis amsaxveli angariSi da kreditdeba fuladi an gacvlaSi monawile sxva romelime

saSualebebis amsaxveli angariSi.

calke SeZenili aramaterialuri aqtivebi buRaltrul aRricxvaSi aisaxeba

gatarebiT:

d-ti - aramaterialuri aqtivebi;

k-ti – fuladi saSualebebis angariSebi;

SesaZlebelia aramaterialuri aqtivebi SeZenil iqnes gadaxdis gadavadebiT,

normaluri sakredito pirobebiT. am SemTxvevaSi bass 38-is mixedviT `misi

TviTRirebuleba fulad formaSi gamoxatuli fasis eqvivalenturia. am Tanxas da

mTlian gadaxdebs Soris sxvaoba aRiardeba rogorc saprocento danaxarji, kreditis

periodis ganmavlobaSi, Tu igi ar iqneba kapitalizebuli bass 23-iT `sesxis

sargeblobasTan dakavSirebuli danaxarjebi~ nebadarTuli meTodis Sesabamisad~.


1. aramaterialuri aqtivebis kreditiT SeZena, sesxis procentis kapitalizaciis gareSe:

d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT);

k-ti – valdebulebebi mowodebiT.

2. aramaterialuri aqtivebis kreditiT SeZena, sesxis procentis kapitalizaciisas:


k-ti – valdebulebebi mowodebiT;

k-ti – gadasaxdeli procentebi.

aramaterialuri aqtivebis gamoyenebisas, an maTi ganmeorebiT moxmarebisas

gaweuli SemTxveviTi danaxarjebi, rogoricaa magaliTad, aqtivis Semdgom

146

srulyofasTan dakavSirebuli araaucilebeli xarjebi, ar Seitaneba aqtivis sabalanso

RirebulebaSi da maTi gawevisTanave aRiardeba xarjad, Sesabamisad, aisaxeba

angariSgebaSi mogebisa da zaralis Sesaxeb.

aramaterialuri aqtivebis SeZena, rogorc sawarmoTa gaerTianebis nawili,

dakavSirebulia ra sawarmoTa gaerTianebasTan, regulirdeba fass 3-iT `sawarmoTa

gaerTianeba~, romlis mixedviTac `Tu aramaterialuri aqtivi SeZenilia sawarmoTa

gaerTianebis dros, maSin am aramaterialuri aqtivis TviTRirebulebaa SeZenis dros

arsebuli misi realuri Rirebuleba~. sawarmoTa gaerTianebis gziT miRebul

aramaterialur aqtivebs myidveli aRiarebs SeZenis dRes, gudvilisagan gancalkevebiT,

Tu am aqtivis realuri Rirebuleba SesaZlebelia saimedod ganisazRvros, miuxedavad

imisa, SeZenil sawarmos es aqtivi aRiarebuli hqonda Tu ara sawarmoTa gaerTianebamde.

magaliTad, aseTi SeiZleba iyos daumTavrebeli samecniero-kvlevisa da sacdel-

sakonstruqtoro samuSaoTa proeqtebi.

sawarmoTa gaerTianebisas SeZenili aramaterialuri aqtivebis realuri

Rirebulebis saimedod gansazRvra SeuZlebelia, Tu igi warmoqmnilia iuridiuli an

sxva saxis saxelSekrulebo uflebiT, ar aris gancalkevebadi, an ar arsebobs msgavsi

aqtivebis gacvlis operaciebis gamocdileba.

aramaterialuri aqtivebis realuri Rirebulebis gansazRvras uzrunvelyofs

aqtiur bazarze kotirebuli sabazro fasebi, xolo Tu aramaterialuri aqtivebis

aqtiuri bazari ar arsebobs, aqtivis TviTRirebuleba im TanxiT ganisazRvreba, rasac

sawarmo gadaixdida aqtivis Sesyidvis dRes, `gaSlili xelis manZilis~ principiT

Sesrulebuli garigebis Sedegad arsebuli informaciis safuZvelze, msgavsi

aqtivebisaTvis bolo dros Semdgari garigebebis Sedegebis gaTvaliswinebiT.

bass 38-is mixedviT `sawarmoTa gaerTianebis dros SeZenili aramaterialuri

aqtivi SesaZlebelia gancalkevebadi iyos, magram mxolod Sesabamis materialur an

aramaterialur aqtivTan erTad~. magaliTad, bunebrivi wyaros wylis savaWro niSani,

romelic dakavSirebulia romelime konkretul wyarosTan, unda gaiyidos am wyarosTan

erTad. Sesabamisad, myidveli aRiarebs aqtivebis jgufs, rogorc erT aqtivs,

gudvilisagan gancalkevebiT, Tu jgufSi Semavali calkeuli aqtivis realuri

Rirebulebis saimedod Sefaseba SeuZlebelia.

aramaterialuri aqtivebis, rogorc sawarmoTa gaerTianebis nawilis SeZena, calke

SeZenili aramaterialuri aqtivebis msgavsad aisaxeba buRaltrul aRricxvaSi

gatarebiT:


d-ti – gudvili;

k-ti – fuladi saSualebebis angariSebi; an

147

k-ti – valdebulebebi mowodebiT.

aramaterialuri aqtivebis SeZena saxelmwifo grantis saSualebiT SeiZleba

ganxorcieldes gadaxdis gareSe an nominaluri kompensaciiT. aseTi SeiZleba iyos

saxelmwifos mier sawarmoze sxvadasxva uflebebis gadacema, rogoricaa, magaliTad,

aeroportebSi TviTmfrinavebis dajdomis ufleba, satelevizio da radio mauwyeblobis

ufleba da sxva. aramaterialuri aqtivebis SeZena saxelmwifo grantis saSualebiT

regulirdeba bass 20-is `saxelmwifo grantebis buRaltruli aRricxva da saxelmwifo

daxmarebis ganmartebiTi SeniSvnebi~ mixedviT. rac Seexeba usasyidlod miRebul

aramaterialur aqtivebs, buRaltrul aRricxvaSi igi aisaxeba gatarebiT:


k-ti – rezervebi da dafinanseba.

aramaterialuri aqtivebis miReba SeiZleba moxdes aqtivebis gacvlis gziT. bass-

iT nebadarTulia erTi an ramdenime aramaterialuri aqtivis arafulad aqtivze, an

fuladi da arafuladi aqtivebis kombinaciaze gacvla. gacvlisas aramaterialuri

aqtivis TviTRirebulebis Sefaseba mocemuli aqtivis realuri RirebulebiT xdeba, Tu

amas xels ar uSlis:

gacvlis operaciis komerciuli safuZvlis ararseboba;

SeuZlebelia rogorc miRebuli, ise gacemuli aqtivis realuri Rirebulebis saimedod

Sefaseba.

aqtivebis gacvlis gziT miRebuli aramaterialuri aqtivebi buRaltrul

aRricxvaSi aisaxeba Semdegnairad:

1. erTi aramaterialuri aqtivis gacvla meoreze. am SemTxvevaSi miRebuli

aramaterialuri aqtivi aisaxeba misi realuri RirebulebiT, xolo maszed gacvlili

aramaterialuri aqtivi Camoiwereba sabalanso RirebulebiT, dagrovili amortizaciis

gaTvaliswinebiT:

d-ti - aramaterialuri aqtivebi (miRebuli aqtivis RirebulebiT);

d-ti - aramaterialuri aqtivebis amortizacia (gasuli aqtivis);

k-ti - aramaterialuri aqtivebi (gasuli aqtivis RirebulebiT);

k-ti – arasaoperacio Semosavali. an

d-ti – arasaoperacio zarali.

2. aramaterialuri aqtivis miReba sxva arafulad aqtivze, magaliTa, ZiriTad

saSualebebze gacvliT:


148

d-ti – ZiriTadi saSualebebis cveTa (gasuli obieqtis);

k-ti – ZiriTadi saSualebebi (gasuli obieqti).

3. aramaterialuri aqtivis miReba fuladi da arafuladi aqtivebis kombinaciaze

gacvliT:


d-ti – ZiriTadi saSualebebis cveTa (gacvlili obieqtis dagrovili cveTiT);

d-ti – fuladi saSualebebi (damatebiT miRebuli fuladi TanxiT); an

k-ti – fuladi saSualebebi (damatebiT gacemuli fuladi TanxiT);

k-ti – ZiriTadi saSualebebi (gasuli obieqtis sabalanso RirebulebiT).

aramaterialuri aqtivis miReba sawarmoSi warmoqmnis gziT. sawarmoSi

SesaZlebelia warmoiqmnas aramaterialuri aqtivi, romelic Cveulebriv, unda

akmayofilebdes misi aqtivad aRiarebis kriteriumebs. am mizniT unda moxdes aqtivis

warmoqmnis procesis klasifikacia. bass-is mixedviT amgvari klasificireba xdeba:

samecniero-kvleviTi samuSaoebis fazad;

sacdel-sakonstruqtoro samuSaoebis fazad.

Tu sawarmo ver axerxebs am fazebis erTmaneTisagan gamijvnas, masze gaweul

danaxarjebs samecniero-kvleviTi samuSaoebis fazas miakuTvnebs.

samecniero-kvleviT samuSaoebs miekuTvneba:

axali codnis miRebisaTvis warmarTuli saqmianoba;

samecniero aRmoCenebis an sxva codnis gamoyenebis saSualebis Zieba, Sefaseba da

saboloo SerCeva;

masalebis, mowyobilobebis, saqonlis, procesebis, sistemis an momsaxurebis

alternativebis Zieba;

axali an gaumjobesebuli masalebis, mowyobilobebis, saqonlis, procesebis, sistemis an

momsaxurebis SesaZlo alternativebis formulireba, dizaini, Sefaseba da saboloo

SerCeva.

samecniero-kvleviT samuSaoebze gaweuli danaxarjebi, dakavSirebulia ra axali

samecniero an teqnikuri codnis SeZenis mizniT winaswar dagegmil kvleva-ZiebasTan,

maTi gawevisTanave aisaxeba mimdinare periodis danaxarjebSi, ar xdeba misi

kapitalizeba da maSasadame, ar warmoadgens aramaterialur aqtivs. `samecniero-

kvleviTi samuSaoebis Sedegad warmoqmnili arc erTi aramaterialuri aqtivis aRiareba

ar unda moxdes. samecniero-kvleviT samuSaoebze gaweuli danaxarjebis aRiareba xarjis

saxiT unda moxdes maSin, rodesac gaweul iqneba danaxarji~ (bass38).

149

rac Seexeba sacdel-sakonstruqtoro danaxarjebs, `aramaterialuri aqtivi,

romelic warmoiqmneba sacdel-sakonstruqtoro samuSaoebis Sedegad, unda aRiardes

mxolod maSin, rodesac sawarmos SeuZlia aCvenos:

teqnikurad ganxorcielebadia aramaterialuri aqtivis dasruleba ise, rom rom misi

gamoyeneba an gayidva gaxdes SesaZlebeli;

aramaterialuri aqtivis dasrulebisa da gamoyenebis an misi gayidvis ganzraxva;

aramaterialuri aqtivis gamoyenebis an gayidvis unari;

Tu rogor warmoqmnis aramaterialuri aqtivi momaval ekonomikur sargebels. amasTan,

sawarmom unda aCvenos aramaterialuri aqtivis gamoyenebis Sedegebis an TviT

aramaterialuri aqtivis bazris arseboba, an Tu misi sawarmoSi gamoyenebaa ganzraxuli

- aramaterialuri aqtivis sargeblianoba;

sacdel-sakonstruqtoro samuSaoebis dasrulebisa da aramaterialuri aqtivis gamoyenebis

an gayidvisaTvis saWiro adekvaturi teqnikuri, finansuri da sxva resursebis arseboba;

sacdel-sakonstruqtoro samuSaoebis mimdinareobisas gaweuli, aramaterialur aqtivze

mikuTvnebadi, danaxarjebis saimedod Sefasebis unari~.

bass 38-is mixedviT, sawarmoSi warmoqmnili aramaterialuri aqtivis

TviTRirebuleba moicavs yvela danaxarjs, romlebic SeiZleba pirdapir iqnas

mikuTvnebuli an gonivrul da dasabuTebul safuZvelze ganawilebuli, aqtivis Seqmnaze,

warmoebasa da gamiznuli gamoyenebisaTvis momzadebaze. TviTRirebuleba, Tu es

mizanSewonilia, moicavs:

aramaterialuri aqtivis Sesaqmnelad gamoyenebul an moxmarebul masalebsa da

momsaxurebaze gaweul danaxarjebs;

aqtivis SeqmnaSi uSualod dakavebuli personalis xelfasebs, gasamrjeloebs da maT

dasaqmebasTan dakavSirebul sxva danaxarjebs;

mosakrebels iuridiuli uflebis registraciaze;

aqtivis Sesaqmnelad gamoyenebuli licenziebis an patentebis amortizacias.

sawarmoSi warmoqmnili aramaterialuri aqtivis TviTRirebulebis komponentebs ar

warmoadgens:

gayidvis, administraciuli da sxva saerTo zednadebi xarjebi, garda im SemTxvevisa,

rodesac SesaZlebelia am danaxarjebis pirdapir mikuTvneba qtivis gamoyenebisaTvis

momzadebaze;

150

naTlad gamokveTili araefeqturoba da sawyisi saoperacio danakargebi, rasac adgili

aqvs aqtivis gegmuri maCveneblebis miRwevamde;

aRniSnuli aqtivis saeqsplutaciod personalis momzadebaze gaweuli danaxarjebi.

aqedan gamomdinare, sacdel-sakonstruqtoro samuSaoebis danaxarjebi aisaxeba

aramaterialuri aqtivis angariSis debetSi, Sesabamisi danaxarjebis an valdebulebebis

amsaxveli angariSebis kreditTan korespondenciiT.

rac Seexeba sawarmoSi warmoqmnil sasaqonlo niSnebs, Jurnal-gazeTebis

saxelwodebas, publikaciebis dasaxelebebs, klientebis CamonaTvals da sxva

analogiurs, bass-is mixedviT igi ar unda aRiardes aramaterialur aqtivebad,

ramdenadac amgvar muxlebze gaweuli danaxarjebis gamorCeva mTlianad biznesis ganvi-

Tarebis TviTRirebulebisagan SeuZlebelia.

sawarmoSi warmoqmnili gudvili ar unda aRiardes aqtivad. sawarmoSi warmoqmnili

gudvilis aqtivad aRiareba ar xdeba, radgan is ar aris sawarmos mier kontrolirebuli

identificirebadi resursi, romlis TviTRirebulebis saimedod Sefaseba SesaZlebelia.

sawarmoSi warmoqmnili gudvili ver akmayofilebs aqtivad aRiarebis kriteriumebs, arc

gancalkevebadia da arc saxelSekrulebo an sxva iuridiuli uflebebidan warmoSobili.

5.3. aramaterialuri aqtivebis amortizaciis

aRricxva

aramaterialuri aqtivi, warmoadgens ra grZelvadian aqtivs, misi Rirebuleba,

aqtivad Tavdapirveli aRiarebis Semdeg, sasargeblo gamoyenebis mTeli periodis

ganmavlobaSi TandaTanobiT, amortizirebis gziT aRiardeba xarjad. `amortizacia aris

aramaterialuri aqtivis cveTis Tanxis sistematuri Camowera, misi sasargeblo

momsaxurebis vadis ganmavlobaSi~ (bass 38) maSasadame, msgavsad ZiriTadi saSualebebisa,

aramaterialuri aqtivebis miRebisas sawarmom unda gansazRvros misi sasargeblo

151

gamoyenebis periodi, Tu es SesaZlebelia. amitom, upirveles yovlisa, sawarmom unda

Seafasos aramaterialuri aqtivis sasargeblo momsaxurebis vada ganusazRvrelia Tu

SezRuduli, xolo aqtivis sasargeblo momsaxurebis SezRuduli vadis dadgenisas,

gansazRvros misi xangrZlivoba. aRniSnulidan gamomdinare, cxadia, aramaterialuri

aqtivebis aRricxva damokidebulia mis sasargeblo momsaxurebis vadaze. aramaterialuri

aqtivi SezRuduli sasargeblo momsaxurebis vadiT amortizdeba, xolo ganusazRvreli

sasargeblo momsaxurebis vadiT – ar amortizdeba.

sawarmos mier aramaterialuri aqtivis sasargeblo momsaxurebis vada miiCneva ganu-

sazRvrelad, Tu yvela mimdinare faqtoris gaanalizebis Semdeg ver ganisazRvreba im

periodis SezRudva, romlis ganmavlobaSic mosalodnelia aqtivis mier sawarmoSi fu-

ladi nakadebis Semosvlis gamomuSaveba.

aramaterialuri aqtivis sasargeblo momsaxurebis vadis gansazRvrisas, mravali

faqtoris gaTvaliswinebaa saWiro, maT Soris:

sawarmos mier aqtivis mosalodneli gamoyenebis xasiaTi da SesaZlebelia Tu

ara aqtivis efeqturad marTva sxva mmarTveli gundis mier;

aqtivis tipiuri sasicocxlo cikli da sajaro informacia imave tipisa da

msgavsi gamoyenebis aqtivebis sasargeblo momsaxurebis vadis winaswari Sefasebis Sesa-

xeb;

teqnikuri, teqnologiuri, komerciuli da sxva saxis moZveleba;

im dargis stabiluroba, romelSic moqmedebs aqtivi da aqtividan miRebul sa-

qonelze an momsaxurebaze sabazro moTxovnis cvlilebebi;

konkurentebis an potenciuri konkurentebis mosalodneli qmedebebi;

aqtivis momavali ekonomikuri sargeblis miRebis arsebuli donis

SenarCuneba, danaxarjis done, sawarmos unari da survili am donis misaRwevad;

aqtivze kontrolis periodi da iuridiuli an msgavsi SezRudvebi am aqtivis

gamoyenebaze, magaliTad, aqtivTan dakavSirebuli ijaris vadis gasvlis TariRi;

damokidebulia Tu ara aqtivis sasargeblo momsaxurebis vada sawarmos sxva

aqtivebis sasargeblo momsaxurebis vadaze.

SezRuduli sasargeblo momsaxurebis vadis mqone aramaterialuri aqtivis

amortizebadi Tanxa sistematurad unda gadanawildes mis sasargeblo momsaxurebis

vadaze. amortizeba iwyeba aqtivis gamoyenebis dawyebis momentidan da wydeba ori

momentidan erT-erTis dadgomisas:

1. Tu igi klasificirdeba, rogorc gasayidi;

2. rodesac Sewydeba am aqtivis aRiareba.

152

SesaZlebelia gamoyenebul iqnes amortizaciis sxvadasxva meTodi, rogoricaa:

wrfivi daricxvis (Tanabarzomieri Camoweris) meTodi;

Semcirebadi naSTis meTodi;

warmoebis erTeulTa jamis meTodi.

aramaterialuri aqtivebis amortizaciis daricxvis SerCeuli meTodi unda Seesabame-

bodes sawarmos mier aqtivis ekonomikuri sargeblis moxmarebis wess da gamoyenebul un-

da iqnes ucvlelad, periodidan periodamde, Tu aqtivis mosalodneli ekonomikuri sar-

geblis moxmarebis xasiaTi ar icvleba.

amortizaciis gamoyenebulma meTodma unda asaxos wesi, modeli, romlis mixedviTac

sawarmo moelis aqtivis momavali ekonomikuri sargeblis moxmarebas. Tu am modelis

saimedod gansazRvra SeuZlebelia, maSin gamoiyeneba wrfivi daricxvis (Tanabarzomieri

Camoweris) meTodi.

rogorc wesi, aqtivis amortizebadi Tanxa ganisazRvreba misi narCeni Rirebulebis

gamoklebis Semdeg. aRniSnuli exeba aramaterialuri aqtivebis amortizebadi Tanxis

gansazRvrasac. bass 38-is Sesabamisad, aramaterialuri aqtivis narCeni Rirebuleba miC-

neul unda iqnes nulis tolad, garda im SemTxvevebisa, rodesac:

1. mesame mxares aRebuli aqvs aqtivis sasargeblo momsaxurebis vadis bolos misi Sesyidvis

valdebuleba; an

2. arsebobs aqtiuri bazari aqtivisaTvis da:

_ narCeni Rirebulebis gansazRvra SesaZlebelia am bazridan aRebuli informaciis safuZ-

velze; da

_ mosalodnelia, rom es bazari iarsebebs aqtivis sasargeblo momsaxurebis vadis bolos.

nulisagan gansxvavebuli narCeni Rirebuleba niSnavs, rom sawarmo varaudobs aqti-

vis gasvlas, misi ekonomikuri momsaxurebis vadis dasrulebamde.

aqtivis narCeni Rirebulebis Sefaseba efuZneba misi gasvlisas arsebul aRdgeniT Rire-

bulebas, romelic gamoiTvleba Sefasebis dRes arsebuli msgavsi aqtivebis fasebiT,

romlebmac miaRwia TavianTi sasargeblo momsaxurebis vadis bolos da funqcionirebda

am aqtivis gamoyenebis msgavs pirobebSi. narCeni Rirebuleba gadaisinjeba sul mcire

yvela finansuri wlis bolos. narCen RirebulebaSi cvlileba aRiricxeba rogorc

cvlileba saaRricxvo SefasebebSi bass 8-is Sesabamisad.

153

amortizaciis daricxva warmoadgens ra aramaterialuri aqtivis Rirebulebis

nawilis xarjad aRiarebas, Cveulebriv, aisaxeba angariSgebaSi mogebisa da zaralis

Sesaxeb, garda im SemTxvevebisa, rodesac romelime standartis mixedviT nebadarTulia

an moTxovnilia, rom amortizaciis xarji Setanil iqnes sxva aqtivis sabalanso

RirebulebaSi. magaliTad, sawarmoo procesSi gamoyenebuli aramaterialuri aqtivebis

amortizacia CairTveba maragis sabalanso RirebulebaSi bass 2 `sasaqonlo-materialu-

ri faseulobebis” moTxovnis Sesabamisad.

sxva grZelvadiani aqtivebisagan gansxvavebiT, aramaterialuri aqtivebis

amortizaciis daricxvis ori varianti SeiZleba iqnas gamoyenebuli:

1. rodesac aramaterialuri aqtivis Rirebuleba pirdapir mcirdeba daricxuli

amortizaciis TanxiT:

d-ti - cveTisa da amortizaciis xarji;

k-ti - aramaterialuri aqtivi (aqtivebis saxeebis mixedviT);

am meTods amowurvis meTods uwodeben.

2. rodesac bass Semosavlebisa da danaxarjebis Sesabamisobis principis Tanaxmad,

aramaterialuri aqtivis yovelwliurad dasaricxi amortizaciis Tanxa jer aRiardeba

xarjad da aisaxeba aqtivis dagrovili amortizaciis angariSze, Semdeg ki aqtivis

araamortizirebuli nawili ganisazRvreba sabalanso (narCeni) Rirebulebis saxiT:

d-ti - cveTisa da amortizacis xarji;

k-ti - aramaterialuri aqtivis amortizacia (aqtivebis saxeebis mixedviT).

amortizaciis periodi da amortizaciis meTodi yoveli wlis bolos unda

gadaisinjos da saWiroebis SemTxvevaSi Seicvalos.

ganusazRvreli sasargeblo momsaxurebis vadis mqone aramaterialuri aqtivebi ar

unda iqnen amortizebuli. bass 36-is `aqtivebis gaufasureba~ mixedviT, sawarmos

moeTxoveba Seamowmos ganusazRvreli sasargeblo momsaxurebis vadis mqone

aramaterialuri aqtivi gaufasurebaze, misi aRdgeniTi da sabalanso Rirebulebis

Sedarebis gziT yovelwliurad, an aseTis saWiroebis mixedviT.

5.4. aramaterialuri aqtivebis gasvlis

154

aRricxva

sawarmodan aramaterialuri aqtivebis gasvla SeiZleba gamoiwveuli iyos misi

gayidviT, an misgan ekonomikuri sargeblis miRebis SesaZleblobis amowurviT. bass-is

mixedviT, aramaterialuri aqtivis aRiareba unda Sewydes:

misi gasvlisas; an

rodesac araviTari momavali ekonomikuri sargebeli ar aris mosalodneli aqtivis

gamoyenebisa da Semdgomi gasvlis Sedegad.

aramaterialuri aqtivebis gasvla SeiZleba gamoiwveuli iyos misi gayidviT,

finansuri ijariT, usasyidlod gadacemiT. `aramaterialuri aqtivis aRiarebis

Sewyvetisas warmoqmnili Semosuloba an zarali unda ganisazRvros rogorc sxvaoba

aqtivis gasvlis wminda Semosavlebsa da aqtivis sabalanso Rirebulebas Soris da unda

aRiardes mogebisa da zaralis angariSgebaSi, rodesac aqtivis aRiareba Sewydeba.

Semosuloba ar klasificirdeba amonagebad~ (bass 38).

aramaterialuri aqtivebis gasvlis TariRis gansazRvrisas, sawarmom unda

gamoiyenos saqonlis gayidvidan miRebuli amonagebis aRiarebis kriteriumebi (bass 18),

xolo aqtivis gayidviT da ukuijaris pirobiT gasvlas - bass 17.

aramaterialuri aqtivis gasvlisas misaRebi Tanxa Tavdapirvelad aRiardeba realu-

ri RirebulebiT. Tu gadaxda aramaterialuri aqtivisaTvis gadavadebulia, maSin miRebu-

li anazRaureba Tavdapirvelad aRiardeba fuladi erTeulis ekvivalentis Sesabamisad.

sxvaoba gadasaxadis nominalur Rirebulebasa da fulad ekvivalents Soris aRiardeba

procentis saxiT miRebul amonagebad bass 18-is Sesabamisad, asaxavs ra faqtobriv sar-

gebels moTxovnaze.

aramaterialuri aqtivebis gayidva buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti - fuladi saSualebebis angariSebi (gayidvis RirebulebiT);

d-ti - aramaterialuri aqtivebis amortizacia (dagrovili TanxiT);

k-ti - aramaterialuri aqtivebi (pirvandeli RirebulebiT);

k-ti - arasaoperacio mogeba; an piriqiT,

d-ti - arasaoperacio zarali.

im SemTxvevaSi, Tu sawarmo iyenebs aramaterialuri aqtivebis gadafasebis rezervs

da aramaterialuri aqtivebis gasvlis TariRisaTvis mas gaaCnia naSTi, igi unda

gauqmdes da gadatanil iqnes mogebis angariSze:

d-ti - aramaterialuri aqtivebis gadafasebis rezervi;

155

k-ti - arasaoperacio mogeba; an

k-ti - gaunawilebeli mogeba.

aqtivis sasargeblo gamoyenebis vadis amowurvamde gasuli aramaterialuri

aqtivebis Camowera gatardeba:


d-ti - arasaoperacio zarali (sxvaobis TanxiT);

k-ti - aramaterialuri aqtivebi (pirvandeli RirebulebiT).

5.5. aramaterialuri aqtivebis gadafasebis

aRricxva

aramaterialuri aqtivebi finansur angariSgebaSi sabalanso RirebulebiT

aisaxeba. aramaterialuri aqtivebis sabalanso Rirebuleba aris Tanxa, romliTac igi

asaxulia balansSi dagrovili amortizaciisa da dagrovili gaufasurebis zaralis

gamoklebiT. bass 38-is mixedviT, sawarmos SeuZlia airCios da Tavisi saaRricxvo

politikiT gansazRvros aramaterialuri aqtivebis sawyisi aRiarebis Semdgomi

Sefasebis modeli:

TviTRirebulebis modeli; an

gadafasebuli Rirebulebis modeli.

aramaterialuri aqtivebi warmoadgens aqtivebis dajgufebas TavianTi bunebisa da

warmoebis procesSi gamoyenebis erTgvarovnebis niSnis mixedviT. amitom, Tu

aramaterialuri aqtivebi aRricxulia gadafasebis modelis gamoyenebiT, maSin mis

jgufSi arsebuli yvela aqtivi aRricxuli unda iyos imave meTodiT, garda im

SemTxvevebisa, rodesac am aqtivebisaTvis ar arsebobs aqtiuri bazari. bass-iT aqtiuri

bazari aris bazari, sadac arsebobs yvela Semdegi piroba:

bazarze arsebuli saqoneli erTgvarovania;

156

rogorc wesi, yovelTvis arseboben dainteresebuli myidvelebi da gamyidvelebi;

fasebi cnobilia sazogadoebisaTvis.

aqtiuri bazris arseboba aramaterialuri aqtivisaTvis ar aris Cveulebrivi,

Tumca aris SesaZlebeli. igi SeiZleba arsebobdes Tavisuflad gadacemadi licenziis,

an warmoebis kvotebisaTvis da ar SeiZleba arsebobdes iseTi unikaluri

aramaterialuri aqtivebisaTvis, rogoricaa: sasaqonlo markebi, gazeTebis saTaurebi,

musikisa da filmebis gamocemis uflebebi, patentebi da sxva.

`sawyisi aRiarebis Semdeg aramaterialuri aqtivi unda aisaxos gadafasebuli

RirebulebiT, romelic aris realuri Rirebuleba gadafasebis TariRiT, Semcirebuli

nebismieri Semdgomi akumulirebuli amortizaciisa da gaufasurebis zaralis

odenobiT~ (bass 38, m. 75). standartiT gadafasebis mizniT, realuri Rirebuleba unda

ganisazRvros aqtiuri bazridan miRebuli informaciis saSualebiT. gadafasebebi unda

moxdes regularulad, ise, rom balansis Sedgenis TariRisaTvis misi sabalanso

Rirebuleba arsebiTad ar gansxvavdebodes realuri Rirebulebisagan. gadafasebis

modelis gamoyenebisas ar unda moxdes:

im aramaterialuri aqtivebis gadafaseba, romlebic manamde ar iyo aRiarebuli aqtivebis

saxiT; an

aramaterialuri aqtivebis sawyisi aRiareba maTi TviTRirebulebis garda raime sxva

TanxiT.

gadafasebis modeli gamoiyeneba aqtivis TviTRirebulebiT sawyisi aRiarebis Semdeg.

aramaterialuri aqtivis gadafasebis sixSire damokidebulia misi realuri Rirebulebis

cvlilebaze. Tu aramaterialuri aqtivis gadafaseba xdeba, nebismieri akumulirebuli

amortizacia gadafasebis TariRiT unda:

gadaangariSdes aqtivis mTliani sabalanso Rirebulebis cvlilebis proporciulad ise,

rom gadafasebis Semdeg aqtivis sabalanso Rirebuleba misi gadafasebuli Rirebulebis

toli iyos; an

eliminirdes aqtivis mTliani sabalanso Rirebulebis sapirispirod, xolo wminda

sabalanso Rirebuleba gadaangariSdes aqtivis gadafasebul Rirebulebamde.

Tu aramaterialuri aqtivis sabalanso Rirebuleba gadafasebis Sedegad izrdeba,

aRniSnuli zrdis Tanxa unda aisaxos uSualod sakuTar kapitalSi, kerZod,

`gadafasebis rezervis~ kreditSi.

157


k-ti - aramaterialuri aqtivebis gadafasebis rezervi.

Tu aramaterialuri aqtivi ramdenjerme daeqvemdebara gadafasebas da wina

gadafasebiT miRebuli Rirebulebis Semcireba aRiarebuli iyo xarjad, momdevno

gadafasebidan miRebuli mateba unda aRiardes Semosavlad ise, rom moxdes imave aqtivis

gadafasebiT ganpirobebuli Rirebulebis Semcirebis kompensireba:


k-ti - arasaoperacio Semosavali;

k-ti - aramaterialuri aqtivebis gadafasebis rezervi.

Tu aqtivis sabalanso Rirebuleba gadafasebis Sedegad Semcirda, Semcireba

xarjad unda aRiardes. Tumca, gadafasebis Semcireba pirdapir unda aisaxos sakuTar

kapitalSi, aramaterialuri aqtivebis gadafasebis rezervis debetSi ise, rom igi ar

aRematebodes gadafasebis rezervis angariSis sakredito naSTs. bass-is mixedviT,

sakuTar kapitalSi asaxuli dagrovili gadafasebidan mateba SeiZleba gadatanil iqnes

pirdapir gaunawilebel mogebaSi, rodesac nametis realizeba moxdeba. aqtivis brunvidan

amoRebisas an gasvlisas SesaZloa realizebul iqnas mTliani nameti.

5.6. gudvilis aRricxva

gudvili - farTod gavrcelebuli terminia. igi ZiriTadad, sawarmos fass, mis

saqmian reputacias niSnavs. gudvilis warmoqmnis mizezebi SeiZleba iyos: sawarmos

kargi urTierTobebi masTan dakavSirebul sxva sawarmoebTan, klientebTan,

TanamSromlebTan; sando mimwodeblis reputacia; Sromis kargi organizacia; efeqturi

sareklamo politika; saqonlis (produqciis, momsaxurebis) gasaRebis efeqturi sistema;

zogadad, kargi menejmenti; muSaobis kargi an SeRavaTiani normatul-samarTlebrivi

reJimi da dabegvris sistema; maRali sakredito reitingi; mogebis saSualo-dargobrivze

maRali norma; kargi geografiuli mdebareoba da sxva.

gudvili aramyari kategoriaa. igi SeiZleba mkveTr cvlilebebs ganicdides an

daikargos kidec, imave mizezebis gamo, romliTac igi warmoiqmna.

gudvili sawarmos an misi damoukidebeli nawilis miwodebisas (gaerTianebisas)

warmoiqmneba da warmoadgens sxvaobas sawarmos SeZenis Rirebulebasa da misi wminda

158

aqtivebis sarealizacio Rirebulebas Soris. swored imis gamo, rom gudvili sawarmos

an misi damoukidebeli nawilis miwodebisas (gaerTianebisas) ganisazRvreba, sxva

aqtivebTan erTad arsebobs da ar SeiZleba calke damoukidebel saaRricxo erTeulad

iqnas miCneuli. bass-38 - `aramaterialuri aqtivebi~ moiTxovs aramaterialuri aqtivebis

identificirebadobas gudvilisagan maTi gamijvnis mizniT.

`gudvili warmoadgens myidvelis mier iseTi aqtivebidan momavali ekonomikuri

sargeblis miRebisaTvis Sesrulebul gadaxdas, romelTa cal-calke gansazRvra da

aRiareba SeuZlebelia. momavali ekonomikuri sargebeli SesaZlebelia warmoiqmnas

Sesyidul identificirebadi aqtivebisa da im aqtivebis erToblivi gamoyenebidan,

romlebic individualurad ar kvalificirdeba finansur angariSgebaSi aRiarebisaTvis,

magram romlebisTvisac myidveli mzad aris gadaixados sawarmoTa gaerTianebis dros~

(bass 38). maSasadame, gudvili aris momavali ekonomikuri sargebeli, romelic

warmoiSoba iseTi aqtivebidan, romlebic individualurad ver ganisazRvreba da verc

calke iqneba aRiarebuli.

igivenairad ganmartavs gudvils fass 3, romelic aRiarebs, rom gudvili unda

ganisazRvros misi bunebis TvalsazrisiT da ara misi gazomvadobiT. kerZod, fass-i

gudvils gansazRvravs, rogorc im aqtivebis Sedegad momavalSi misaReb ekonomikur

sargebels, romelTa damoukideblad gansazRvra da gancalkevebulad aRiareba

SeuZlebelia.

cxadia, gudvili sawarmos saqmianobis mTeli periodis ganmavlobaSi arsebobs,

magram finansur angariSgebaSi mxolod misi SeZenisas (gaerTianebisas) aisaxeba.

zogjer danaxarjebis gaweva xdeba momavali ekonomikuri sargeblis misaRebad,

Tumca am danaxarjebis Sedegad ar warmoiqmneba aramaterialuri aqtivi, romelic

akmayofilebs aqtivad aRiarebis bass-iT gaTvaliswinebul kriteriumebs. aseT

danaxarjebs xSirad ganixilaven rogorc danaxarjebs, romlebic xels uwyobs

sawarmoSi warmoqmnili gudvilis gazrdas.

bass-is mixedviT, sawarmoSi warmoqmnili gudvilis aqtivad aRiareba ar xdeba,

radgan is ar aris sawarmos mier kontrolirebuli identificirebadi resursi, romlis

Rirebulebis saimedod Sefaseba SesaZlebelia. e.i. sawarmoSi warmoqmnili gudvili arc

gancalkevebadia da arc saxelSekrulebo an sxva iuridiuli uflebebidanaa

warmoSobili.

aRniSnulidan gamomdinare, warmoSobis mixedviT gudvili SeiZleba iyos Cveuli

(damaxasiaTebeli) da SeZenili. Cveuli (damaxasiaTebeli) anu sawarmos SigniT, misi

saqmianobisas formirebuli gudvili zemoT CamoTvlili erT-erTi mizezis gamo

warmoiqmneba, magram igi identificirebas ar eqvemdebareba da misi Sefaseba Zalzed

Znelia. sawarmoSi formirebuli gudvilis arsebobis gacnobiereba SesaZlebelia, magram

igi aqtivis saxiT ar aRiricxeba da Sesabamisad, finansur angariSgebaSi ar aisaxeba.

159

SeZenili gudvili igive, sawarmos SigniT formirebuli gudvilia, romelic sawarmos

miwodebisas (gaerTianebisas) warmoiqmneba da Rirebuleba gaaCnia. im SemTxvevaSi, Tu

sawarmos SeZenisas myidveli imaze mets (an naklebs) ixdis, vidre am sawarmos calk-

calke aRebuli wminda aqtivebis realuri sabazro Rirebulebaa, sxvaoba gudvilad

iwodeba da igi SeZenili gudvilia. e. i. gudvils Rirebuleba gaaCnia, romelic

sawarmos SeZenisas, (gaerTianebisas) anu maszed mesakuTris Secvlisas warmoiqmneba da

maSasadame, SeZenili sawarmos balansSi aramaterialuri aqtivebis SemadgenlobaSi

calke muxlad aisaxeba. `sawarmoTa gaerTianebaSi SeZenili gudvili myidvelma sawarmom

SeZenis dRidan unda aRiaros aqtivis saxiT, romelic Tavdapirvelad Sefasebuli iqneba,

rogorc sawarmoTa gaerTianebis Rirebulebis gadameteba myidveli sawarmos wilebze,

SeZenili sawarmos identificirebadi aqtivebis, valdebulebebisa da pirobiTi

valdebulebebis wminda realur RirebulebaSi~ (fass 3). amasTan, fass-i moiTxovs, rom

sawarmoTa yvela gaerTianebis buRaltruli aRricxva moxdes mxolod SeZenis meTodiT.

SeZenis meTodi sawarmoTa gaerTianebas ganixilavs im gaerTianebuli sawarmos

perspeqtividan, romelic ganisazRvreba, rogorc myidveli. SeZenis meTodis gamoyeneba

gulisxmobs: myidveli sawarmos gansazRvras, sawarmoTa gaerTianebis Rirebulebis

Sefasebas, SeZenis dRes sawarmoTa gaerTianebis Rirebulebis ganawilebas SeZenil

aqtivebze, valdebulebebze da savaraudo pirobiT valdebulebebze.

myidvelma sawarmom SeZenis dRes:

unda aRiaros sawarmoTa gaerTianebisas SeZenili gudvili, rogorc aqtivi; da

gudvilis Tavdapirveli Sefaseba TviTRirebulebiT, romelic aris sawarmoTa

gaerTianebis Rirebulebis nameti Tanxa myidveli sawarmos wilze identificirebadi

aqtivebis, valdebulebebisa da pirobiTi valdebulebebis wminda realur RirebulebaSi

(fass 3), romelic aRiarebulia fass-is mixedviT, anu im SemTxvevaSi, rodesac SeiZleba

maTi realuri Rirebuleba saimedod Sefasdes.

`sawarmoTa gaerTianebisas SeZenili gudvili aris safasuri, romelic

gadaxdilia myidveli sawarmos mier ekonomikuri sargeblis miRebis imediT samomavlod,

iseTi aqtivebidan, romlebic ar SeiZleba individualurad ganisazRvros da calke

aRiardes~ (fass 3).

ramdenadac SeZenili sawarmos identificirebadi aqtivebi, valdebulebebi da

pirobiTi valdebulebebi SeZenis TariRisaTvis ar akmayofilebs aqtivad calke

aRiarebis kriteriumebs, es sabolood gavlenas axdens Tanxaze, romelic aRiarebulia

gudvilis saxiT. ase imitom xdeba, rom gudvili Sefasebulia, rogorc sawarmoTa

gaerTianebis Rirebuleba, romelic rCeba SeZenili sawarmos identificirebadi

aqtivebis, valdebulebebisa da pirobiTi valdebulebebis aRiarebis Semdeg.

160

magaliTi:

2008 wlis 1 ivliss A sawarmom SeiZina B sawarmo, gaerTianebis gziT, 2000 aT. Llarad.

balansi sawarmoTa gaerTianebamde

sawarmoebi A B

aT. Llari aT. Llari

aqtivebi

mimdinare aqtivebi 800 600

grZelvadiani aqtivebi 2200 1400

sul aqtivebi 3000 2000

valdebulebebi

mimdinare valdebulebebi 500 300

grZelvadiani valdebulebebi 700 400

sul valdebulebebi 1200 700

sakuTari kapitali 1800 1300

sul valdebulebebi da kapitali 3000 2000

B sawarmos identificirebadi aqtivebis da valdebulebebis realuri Rirebuleba 2008

wlis 1 ivlisisaTvis:

aT. lari

aqtivebi

mimdinare aqtivebi 600

grZelvadiani aqtivebi 1800

sul aqtivebi 2400

valdebulebebi

mimdinare valdebulebebi 400

grZelvadiani valdebulebebi 600

1000

161

gudvili Sefasebulia, rogorc sawarmoTa gaerTianebis Rirebulebis gadameteba

identificirebadi aqtivebisa da valdebulebebis wminda realur Rirebulebaze. amitom

gudvili udris:

2000 aT. l. - (2400aT.l. – 1000aT.l.) = 600 aT. lars.


d-ti - mimdinare aqtivebi - 600000;

d-ti - grZelvadiani aqtivebi – 1800000;

d-ti - gudvili - 600000;

k-ti - fuladi saSualebebi - 2000000;

k-ti - mimdinare valdebulebebi - 400000;

k-ti - grZelvadiani valdebulebebi – 600000.

konsolidirebuli balansi

2008 w. 1 ivlisisaTvis aT. lari

aqtivebi

mimdinare aqtivebi 1400

grZelvadiani aqtivebi 4000

gudvili 600

sul aqtivebi 6000

valdebulebebi

mimdinare valdebulebebi 900

grZelvadiani valdebulebebi 1300

sul valdebulebebi 2200

sakuTari kapitali (wilebis gadanawilebis Semdeg) 3800

sul valdebulebebi da kapitali 6000

gudvili SeiZleba iyos dadebiTi da uaryofiTi. ganxiluli yvela SemTxveva

dadebiTi gudvilis magaliTia. uaryofiTi gudvili sawinaaRmdego SemTxvevaSi miiReba,

e. i. roca sawarmos Sesyidvis Rirebuleba misi wminda (neto) aqtivebis mimdinare

sabazro Rirebulebaze naklebia. am SemTxvevaSi sxvaoba gadaxdil Tanxasa da wminda

(neto) aqtivebis mimdinare sabazro Rirebulebas Soris unda aRiardes arasaoperacio

Semosavlad.

162

Tavdapirveli aRiarebis Semdeg, myidvelma sawarmom sawarmoTa gaerTianebaSi

SeZenili gudvili unda Seafasos TviTRirebulebiT, romelsac gamoakldeba mTeli

dagrovili gaufasurebis zarali.

sawarmoTa gaerTianebisas SeZenili gudvili ar unda amortizirdebodes. amis

nacvlad, myidvelma sawarmom, gudvili unda Seamowmos gaufasurebaze yovelwliurad,

an ufro xSirad, Tu movlenebi da Secvlili garemoebebi mianiSneben, rom is SeiZleba

gaufasurebuli iyos bass 36-is `aqtivebis gaufasureba~ Sesabamisad.

163

Tavi VI. valdebulebebis aRricxva

6.1. valdebulebebis warmoqmna da maTi

klasifikacia

valdebuleba gasuli periodis sameurneo operaciebisa da movlenebis Sedegad

warmoiqmneba. magaliTad, valdebuleba SeiZleba warmoiqmnas saqonlis SeZenis an momsa-

xurebis miRebis Sedegad, romelic savaWro valdebulebas warmoadgens, sesxis miRebis

Sedegad warmoiqmneba sasesxo valdebuleba da a.S.

finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis

mixedviT, valdebuleba sawarmos mimdinare periodis movaleobaa, romelic warmoiqmneba

warsuli sameurneo movlenebis Sedegad da romlis Sesruleba gulisxmobs sawarmos

ekonomikur sargebelSi ganivTebuli resursebis gasvlas sawarmodan. valdebuleba

aris sawarmos movaleoba an pasuxismgebloba, romlis Sesruleba garkveul normebs

eqvemdebareba. valdebuleba ganisazRvreba, rogorc momavalSi ekonomikuri sargeblis

SesaZlo uaryofa, romelic warsulSi momxdari operaciebiT an movlenebiTaa

ganpirobebuli.

maSasadame, finansur angariSgebaSi, kerZod, balansSi valdebulebebis arseboba

ganpirobebulia gasuli saangariSgebo periodis im operaciebiTa da movlenebiT,

romelTa gadaxda imave periodSi ar momxdara da ganvadebulia saTanado SeTanxmebiT.

aseTi operaciebi da movlenebi SeiZleba iyos: saqonlis SeZena an momsaxurebis miReba,

sesxis aReba, sagadasaxado Tu sxva sakanonmdeblo moTxovnebiT warmoqmnili

valdebulebebi.

valdebulebebi Sefasdeba im TanxiT, an faseulobebis RirebulebiT, romelic

saWiroa maT dasafaravad. valdebulebebis ZiriTadi maxasiaTeblebia:

valdebulebis arseboba, romlis Sesruleba momavalSi sxva sawarmoebze

aqtivebis gadacemiT an momsaxurebis gaweviT SeiZleba;

sameurneo movlena, romelmac gamoiwvia mocemuli valdebuleba, ukve moxda;

valdebulebis warmoqmna unda iyos sinamdvile (situacia, roca valdebuleba

SeiZleba rogorc warmoqmnas, ise ar warmoqmnas).

valdebulebebi warmoqmneba savaWro, sasesxo da saangariSsworebo operaciebis

Sedegad, romelic momavalSi unda iqnes gadaxdili.

dafarvis vadebis mixedviT valdebulebebi iyofa moklevadian (mimdinare) da

grZelvadian valdebulebebad, anu kreditorul davalianebebad.

164

bass 1 `finansuri angariSgebis wardgenis~ mixedviT, valdebuleba CaiTvleba

moklevadian valdebulebad, Tu is akmayofilebs romelime Semdeg pirobas:

misi dafarva mosalodnelia Cveulebrivi sawarmoo ciklis ganmavlobaSi;

ZiriTadad, gamoiyeneba savaWro daniSnulebiT;

unda daifaros balansis Sedgenis TariRidan 12 Tvis ganmavlobaSi;

sawarmos ar gaaCnia valdebulebis dafarvis gadavadebis upirobo ufleba, balansis

Sedgenis TariRidan sul cota 12 Tvis ganmavlobaSi.

yvela sxva valdebuleba iTvleba grZelvadian valdebulebad.

moklevadiani (mimdinare) valdebulebebi, mimdinare aqtivebis msgavsad iyofa

jgufebad. zogierTi moklevadiani valdebuleba, rogoricaa savaWro valdebulebebi,

daricxvebi TanamSromlebisaTvis da sxva sawarmoo xarjebi, Seadgens sabrunavi

kapitalis nawils, romelic gamoiyeneba sawarmos saqmianobis Cveulebriv ciklSi. isini

moklevadian valdebulebebad klasificirdeba maSinac ki, Tu maTi dafarva

gaTvaliswinebulia balansis Sedgenis TariRidan 12 Tvis Semdeg. roca sawarmos

saoperacio cikli zustad ar aris gansazRvruli, igulisxmeba, rom igi Seadgens 12

Tves.

zogierTi moklevadiani valdebuleba, rogoricaa, finansuri valdebulebebi,

sabanko overdrafti, gadasaxdeli dividendebi, mogebis gadasaxadi, grZelvadiani

valdebulebebis mimdinare nawili, ar warmoadgens mimdinare sawarmoo ciklis nawils,

magram maTi gadaxda gaTvaliswinebulia balansis Sedgenis TariRidan 12 Tvis

ganmavlobaSi, an ZiriTadad, gamoiyeneba savaWro daniSnulebiT.

bass 1-is Tanaxmad, sawarmom Tavisi finansuri valdebulebebis klasifikacia unda

moaxdinos, rogorc moklevadiani, Tu isini gadaxdas eqvemdebareba balansis Sedgenis

TariRidan 12 Tvis ganmavlobaSi, im SemTxvevaSic ki, roca:

maTi gadaxdis pirvandeli vada 12 Tveze meti iyo;

sawarmos miRweuli aqvs SeTanxmeba valdebulebebis refinansirebis Sesaxeb, grZelvadiani

pirobebiT da aRniSnuli SeTanxmeba mTavrdeba balansis Sedgenis TariRis Semdeg,

finansuri angariSgebis gamosaqveyneblad xelmoweris TariRamde.

moklevadiani valdebulebebi SeiZleba dajgufdes: faqtiur, SefasebiT da

pirobiT valdebulebebad.

faqtiuri valdebulebebi warmoiqmneba xelSekrulebebis an sakanonmdeblo

moTxovnebis safuZvelze. aseTi valdebulebebis odenoba SeiZleba zustad

ganisazRvros. faqtiur valdebulebebs miekuTvneba: valdebulebebi mowodebiT da

165

momsaxurebiT, gasanaRdebeli Tamasuqebi, gadasaxdeli gadasaxadebi, gadasaxdeli

xelfasi da a.S.

SefasebiTi valdebulebebi warmoadgenen mosalodnel valdebulebebs da amdenad,

maTi zusti Tanxis gansazRvra konkretuli TariRis (an faqtis) dadgomamde

SeuZlebelia. aseTi valdebulebebia: valdebulebebi sagarantio momsaxurebisaTvis,

gadasaxdeli mogebis gadasaxadi, gadasaxdeli qonebis gadasaxadi da sxva.

pirobiTi valdebulebebi jer kidev ar arsebuli, potenciuri valdebulebebia,

romelTa warmoqmnac damokidebulia warsuli garigebidan gamomdinare, momavalSi

ganviTarebul movlebeze. aseT valdebulebebs warmoadgens: valdebulebebi

xelSekrulebis pirobebis darRvevisaTvis, sasarCelo valdebulebebi, valdebulebebi

sxvadasxva jarimebiT, sauravebiT da a.S.

moklevadiani (mimdinare) valdebulebebia:

savaWro kreditoruli valdebulebebi;

moklevadiani sesxebi;

sagadasaxado valdebulebebi;

daricxuli valdebulebebi

grZelvadiani valdebulebebis mimdinare nawili da sxva.

grZelvadian valdebulebebs miekuTvneba:

grZelvadiani sesxebi;

gasanaRdebeli obligaciebi;

gasanaRdebeli Tamasuqebi;

finansuri ijariT warmoqmnili valdebulebebi da sxva.

valdebulebebis dafarva SeiZleba sxavadasxva gziT moxdes. aseTebia:

fulis gadaxdiT;

sxva aqtivebis gadacemiT;

momsaxurebis gaweviT;

erTi valdebulebis sxva valdebulebiT SecvliT;

valdebulebis gadaqceviT sakuTar kapitalad;

kreditorebis mier misaReb Tanxebze uariT an maTze uflebis CamorTmeviT.

166

6.2. moklevadiani valdebulebebis

aRricxva

6.2.1. savaWro kreditoruli valdebulebebis

aRricxva

savaWro kreditoruli valdebulebebi warmoadgenen saqonlis (samuSaoebis,

momsaxurebis) miwodebiT warmoqmnil moklevadian valdebulebebs, anu kreditorul

davalianebebs. kreditoruli davalianebis vada ganisazRvreba mimwodeblis mier,

rogorc miwodebis piroba, Sesabamisi xelSekrulebiT.

miwodebiT warmoqmnili valdebulebebis moculoba ganisazRvreba miwodebis

damadasturebeli dokumentebiT da aisaxeba buRaltrul aRricxvaSi. amrigad, savaWro

kreditoruli valdebulebebi kreditiT (Semdgomi gadaxdis pirobiT) miwodebis

SemTxvevaSi warmoiqmneba, e. i. rodesac miwodebisa da momsaxurebis gadaxda

ganvadebulia droSi da garkveuli (SeTanxmebuli) periodis Semdeg unda moxdes.

savaWro valdebulebebis warmoqmna SeiZleba dakavSirebuli iyos kreditoruli

davalianebis gadaxdis vadis darRvevasTan, sawarmos finansuri siZneleebis, Tu sxva

mizezebis gamo valis droulad gadauxdelobasTan.

savaWro kreditorul valdebulebebs ganekuTvneba:

valdebulebebi mowodebiT da momsaxurebiT;

saTamasuqo valdebulebebi;

valdebulebebi miRebuli avansebiT.L

savaWro valdebulebebis aRiareba xdeba maSin, rodesac miRebul saqonelze

(samuSaoebze, momsaxurebaze) yvela riski da sargebeli myidvel sawarmos gadaecema.

buRaltrul aRricxvaSi savaWro valdebulebebis aRsaricxavad gamoiyeneba

angariSi `miwodebiT da momsaxurebiT warmoqmnili valdebulebebi~. igi pasiuri

angariSia, romlis kreditSi valdebulebis warmoqmna, xolo debetSi am valdebulebis

dafarva Caiwereba. aqedan gamomdinare, konkretuli TariRisaTvis, am angariSis saldo

gadauxdel valdebulebas warmoadgens, romelsac mudmivad unda mieqces yuradReba,

raTa ar moxdes Sesabamisi xelSekrulebebiT gaTvaliswinebuli pirobebis darRveva.

mowodebiT valdebulebis warmoqmna gatardeba:

d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an

d-ti – SeZenili maragebis TviTRirebuleba (maragebis aRricxvis perioduli meTodis

gamoyenebisas);

k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi.

167

im SemTxvevaSi, Tu sawarmo dRg-s gadamxdelia, sasaqonlo-materialuri maragebis

SeZenisas gadaxdili d.R.g unda aisaxos Sesabamisi angariSis `gadaxdili dRg~-s

debetSi:



gamoyenebisas);

d-ti – gadaxdili dRg (aqcizi);

k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi.

mowodebiT warmoqmnili valdebulebebis gadaxda gatardeba:

d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;

k-ti – fuladi saSualebebis Sesabamisi angariSebi.

xelSekruleba kreditiT mowodebis Sesaxeb, SeiZleba damatebiT pirobebsac

iTvaliswinebdes. magaliTad, aseTi SeiZleba iyos myidvelis stimulireba davalianebis

vadaze adre dafarvisaTvis, fasdaTmobis ganakveTis gansazrvriT. myidvelsa da

gamyidvels Soris dadebul xelSekrulebaSi aseTis arsebobisas, myidvelma sawarmom

fasdaTmobis pirobiT ganxorcielebuli operacia SeiZleba asaxos ori meTodiT:

mTliani Tanxis, an wminda (neto) Tanxis meTodiT.

mTliani Tanxis meTodis gamoyenebisas, myidveli sawarmo jer asaxavs

valdebulebas mTliani TanxiT:



gamoyenebisas);

d-ti – gadaxdili d.R.g. (aqcizi);

k-ti - miwodebidan da momsaxurebidan warmoqmnili valdebulebebi.

Semdeg ki, davalianebis vadamde gadaxdisa da fasdaTmobis uflebis miRebisas, moaxdens

koreqtirebas:



gamoyenebisas);

d-ti – gadaxdili dRg (aqcizi);

k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi (fasdaTmobiT

Semcirebuli TanxiT);

k-ti – arasaoperacio Semosavali (fasdaTmobis TanxiT).

168

mowodebiT warmoqmnili valdebulebebis gadaxda gatardeba:

d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;

k-ti – fuladi saSualebebis Sesabamisi angariSebi.

magaliTi:

sawarmom 2009 wlis 5 marts SeiZina saqoneli fasdaTmobis pirobiT. saqonlis

Rirebuleba - 10000 lari; davalianebis dafarvis vada _ 30 dRe; 10 dReSi dafarvis

SemTxvevaSi fasdaTmoba - 5%.


1. 5.03.2009 w. saqonlis SeZena:

d-ti – saqoneli - 10000; an

d-ti – SeZenili maragebis TviTRirebuleba - 10000;

k-ti - valdebulebebi mowodebidan - 10000.

2. a) 13.03.2009 w. sawarmom gadaixada momwodeblebis davalianeba 9500 lari [10000 _ (10000 X

5%)], anu isargebla fasdaTmobiT:

d-ti _ valdebulebebi mowodebidan - 10000;

k-ti _ fuladi saSualebebis angariSebi - 9500;

k-ti _ arasaoperacio Semosavlebi - 500.

b) 3.04.2009 w. sawarmom gadaixada momwodeblebis davalianeba 10000 lari, anu ver gamoiyena

fasdaTmobis SesaZlebloba:


k-ti _ fuladi saSualebebis angariSebi - 10000.

wminda (neto) Tanxis meTodis gamoyenebisas, sawarmo valdebulebis warmoqmnas

asaxavs buRaltruli gatarebiT:



gamoyenebisas);

d-ti – gadaxdili d.R.g. (aqcizi);

k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi (fasdaTmobiT

Semcirebuli TanxiT);

k-ti – arasaoperacio Semosavali (fasdaTmobis TanxiT).

169

xolo im SemTxvevaSi, Tu man ver isargebla miniWebuli fasdaTmobis gamoyenebis

uflebiT, fasdaTmobis TanxiT moaxdens koreqtirebas:

d-ti – arasaoperacio Semosavali;

k-ti - miwodebidan da momsaxurebidan warmoqmnili valdebulebebi.

magaliTi:

sawarmom 2009 wlis 5 marts SeiZina saqoneli fasdaTmobis pirobiT. saqonlis

Rirebuleba - 10000 lari; davalianebis dafarvis vada _ 30 dRe; 10 dReSi dafarvis

SemTxvevaSi fasdaTmoba - 5%.


1. 5.03.2009 w. saqonlis SeZena:

d-ti – saqoneli - 10000; an

d-ti – SeZenili maragebis TviTRirebuleba - 10000;

k-ti - valdebulebebi mowodebidan - 9500;

k-ti - arasaoperacio Semosavlebi - 500.

2. a) 13.03.2009 w. sawarmom gadaixada momwodeblebis davalianeba 9500 lari [10000 _ (10000 X

5%)], anu isargebla fasdaTmobiT:



b) 3.04.2009 w. sawarmom gadaixada momwodeblebis davalianeba 10000 lari, anu ver gamoiyena

fasdaTmobis SesaZlebloba:

1. d-ti _ arasaoperacio Semosavlebi - 500;

k-ti - valdebulebebi mowodebidan - 500.

2. d-ti _ valdebulebebi mowodebidan - 10000;


6.2.2. moklevadiani Tamasuqebis

aRricxva

valdebulebebi miwodebiT da momsaxurebiT SesaZlebelia, ormxrivi SeTanxmebiT,

saTamasuqo valdebulebad gardaiqmnas, Sesabamisi procentis gadaxdiT.

170

Tamasuqi fasiani qaRaldia, romelic werilobiT savalo valdebulebas

warmoadgens da gasanaRdebel Tamasuqad iwodeba. gasanaRdebeli kreditoruli

Tamasuqebis ZiriTad wyaros bankis sesxebi, saqonlisa da momsaxurebisaTvis savalo

gadaxdebi warmoadgenen. kreditoruli Tamasuqebi ori saxisaa:

Cveulebrivi Tamasuqebi;

sargeblis nominalSi Semcveli Tamasuqebi.

Cveulebrivi Tamasuqi saSualebas iZleva masze dasaricxi sargebeli calke iqnas

aRricxuli. sargeblis nominalSi Semcvel Tamasuqebze dasaricxi sargeblis gadaxda

ki Tamasuqis gacemisas, winaswar xdeba diskontirebis gziT.

magaliTi:

sawarmo 1 noembers aiRo sesxi 10000 lari, wliuri 12 procentiani ganakveTiT 6 Tvis

vadiT. sasesxo xelSekrulebis Tanaxmad sawarmom 6 Tvis Semdeg banks unda daubrunos

sesxad aRebuli 10000 lari da gadauxados sargebeli 600 lari (10000 X 12% X 6/12).

sawarmos SeuZlia sesxis pirobis dafiqsirebis mizniT banks gadasces

Cveulebrivi Tamasuqi, romelSic aRniSnuli iqneba: `1 noembridan 6 Tvis Semdeg

valdebuli var banks gadauxado 10000 lari, wliuri 12%-iani sargebliT~. Tamasuqis

gacemas sawarmo wminda (neto) RirebulebiT aRricxavs:

d-ti - erovnuli valuta bankSi - 10000;

k-ti - gasanaRdebeli moklevadiani Tamasuqebi - 10000.

yovelTviurad saprocento xarjebis mixedviT valdebulebis warmoqmna,

konkretuli Tvis saprocento xarjis TanxiT gatardeba:

d-ti _ saprocento xarji - 100;

k-ti _ gadasaxdeli procentebi - 100;

da a.S. yovelTviurad an balansis Sedgenis TariRisaTvis (200 lari (100 X 2Tve)).

Tamasuqis ganaRdeba gadaxdis vadis dadgomisas, gatardeba:

d-ti - gasanaRdebeli moklevadiani Tamasuqebi - 10000;

d-ti - gadasaxdeli procentebi - 600;

k-ti – erovnuli valuta bankSi - 10600.

sawarmos SeuZlia gasces sargeblis nominalSi Semcveli Tamasuqi, romelSic

aisaxeba: `1 noembridan 6 Tvis Semdeg valdebuli var banks gadauxado 10600 lari~.

sxvaoba TamasuqiT gasanaRdebel Tanxasa da faqtiurad sesxis saxiT miRebul Tanxas

171

Soris saprocento xarjia. am SemTxvevaSi, mTliani TanxiT aRricxvis meTodis

gamoyenebiT, Sedgeba buRaltruli gatarebebi:

1. Tamasuqis gacemisas:

d-ti - erovnuli valuta bankSi - 10000;

d-ti – gasanaRdebeli moklevadiani Tamasuqebis diskonti - 600;

k-ti - gasanaRdebeli moklevadiani Tamasuqebi - 10600;

2. saprocento xarjis daricxva yovelTviurad (100 lari) an balansis Sedgenis

TariRisaTvis (200 lari):

d-ti - saprocento xarji - 200;

k-ti - gasanaRdebeli moklevadiani Tamasuqebis diskonti - 200;

3. ganaRdebis TariRisaTvis:

d-ti - gasanaRdebeli moklevadiani Tamasuqebi - 10600;


pirvel SemTxvevaSi Tamasuqis nominaluri Rirebuleba sesxad aRebuli Tanxis

tolia, meore SemTxvevaSi ki, metia sesxze 600 lariT, rac gadaxdil sargebels

warmoadgens.

maSasadame, pirveli tipis Tamasuqze yovelTviurad daricxuli sargebeli

aRiricxeba angariSze `saprocento xarjebi~, rac Seexeba sargeblis nominalSi

Semcveli Tamasuqis gacemisas gadaxdil sargebels, igi e. w. saTamasuqo valdebulebis

diskontis amortizaciis meSveobiT TandaTan `gardaiqmneba~ sesxad aRebuli

TanxisaTvis gadaxdil `saprocento xarjebad~. orive SemTxvevaSi Tamasuqebis

ganaRdebis dRisaTvis `saprocento xarjebis~ angariSis naSTi 600 lari iqneba, rac

imaze migviTiTebs, rom orive SemTxvevaSi xdeba erTi da igive garigebis sxvadasxva

interpretacia.

6.2.3. avansebisa da dasabrunebeli depozitebis

aRricxva.

avansebisa da depozitebis miReba myidvelebTan da sxva komerciul

kontragentebTan urTierTobis sakmaod gavrcelebuli formaa.

magaliTad, SekveTis miRebisas sawarmom SeiZleba moiTxovos avansi, romelic man

SeiZleba, da amis ufleba aqvs, daakavos Tu myidveli Semdgom uars ityvis SekveTaze.

172

mocemul SemTxvevaSi, avansi gamoiyeneba im zaralis dasafaravad, romelsac sawarmo

aseT situaciaSi ganicdis.

depozitebi igive miznebisaTvis gamoiyeneba. magaliTad, igi SeiZleba dakavebul

iqnas, Tu sawarmos kontragenti, romelsac droebiT gadaeca misi sakuTreba, am

sakuTrebas zians miayenebs.

e. i. avansebi da depozitebi sadazRvevo funqcias asruleben da sawarmos

kontragentebis mier saxelSekrulebo pirobebis dacvis stimuls warmoadgenen.

avansebi da depozitebi angariSgebaSi aisaxebian fuladi saSualebebis

angariSebis dadebetebiTa da maTTvis specialurad gamoyofili pasiuri angariSis, mag.,

myidvelebis depozitebis angariSis dakreditebiT.

winaswar miRebuli Semosavlebis aRricxva.

termini `winaswar miRebuli Semosavlebi~ axasiaTebs situacias, roca sawarmo

Rebulobs fulad saSualebebs jer kidev miuwodebeli saqonlis an gauweveli

momsaxurebisaTvis. yvelaze gavrcelebuli forma aseTi Semosavlebisa, aris samgzavro

bileTebis gayidva, Jurnal-gazeTebze xelmowera, winaswar gadaxdili saijaro qira da

a.S.

aseTi Semosavlebi ar SeiZleba GCaiTvalos Semosavlad manam, sanam gaweuli ar

iqneba am Semosavlebis momtani momsaxureba an ar moxdeba Sesabamisi saqonlis miwodeba.

amitom, winaswar miRebuli Semosavlebi aisaxeba rogorc fuladi saSualebebis

zrda, da Sesabamisi valdebulebebis warmoqmna. valdebulebebis warmoqmnis

aRsaricxavad gamoiyeneba specialuri pasiuri angariSi - `miRebuli avansebi~ an

`winaswar miRebuli Semosavlebi~. xSirad am angariSis saxelwodebis dakonkreteba

xdeba Semosavlis wyaros mixedviT.

saqonlis miwodebis an momsaxurebis gawevis Semdeg, romlebic adre iyo

ganaRdebuli, `miRebuli avansebi~-s angariSi mcirdeba miwodebuli saqonlis an gaweuli

momsaxurebis TanxiT da Sesabamisi `Semosavlebi~-s angariSi dakreditdeba. es gatareba

koreqtirebad gatarebas warmoadgens da saaRricxvo periodis bolos keTdeba.

winaswar miRebuli `daumsaxurebeli~ Semosavlebi, romelTa mixedviTac jer ar

momxdara saqonlis miwodeba an momsaxurebis gaweva - gadaitaneba momaval saaRricxvo

periodSi valdebulebebis saxiT da aisaxeba balansSi, sxva valdebulebebs Soris.

6.3. sagadasaxado valdebulebebis

aRricxva

173

sagadasaxado kanonmdebloma moiTxovs sxvadasxva gadasaxadebis gaangariSebas,

daricxvas da biujetebTan (centralur an adgilobriv biujetebTan) angariSsworebas.

buRaltrul aRricxvaSi, gadasaxadebis amgvari daricxva mesame piris

sasargeblod valdebulebis warmoqmnas niSnavs.

saqarTveloSi gadasaxadebi da masTan dakavSirebuli normebi sagadasaxado

kodeqsiT regulirdeba. swored am normebzea damokidebuli calkeuli gadasaxadis

mixedviT warmoqmnili valdebulebis Tanxis odenoba da sawarmos buRaltrul

aRricxvaSi misi asaxvis wesi.

sagadasaxado valdebulebebis aRsaricxavad moqmedi angariSTa gegmiT

gaTvaliswinebulia angariSebis jgufi – 3300 `sagadasaxado valdebulebebi~.

6.3.1. damatebuli Rirebulebis gadasaxadis

aRricxva

piri, romelic registrirebulia dRg-s gadamxdelad, valdebulia yovelTviurad,

biujetis sasargeblod gadaixados dRg, ramdenadac dRg-s saangariSo periodad

iTvleba kalendaruli Tve.

dRg-s aRsaricxavad buRaltrul aRricxvaSi gamoiyeneba ori angariSi:

`gadaxdili dRg~ da `gadasaxdeli dRg~. dRg-s gadamxdelad registrirebuli piri

d.R.g.-T dabegrili faseulobebis SeZenisas gadaxdil dRg-s gamoyofs faseulobebis

Rirebulebidan, rogorc ukandasabrunebel, CasaTvlel gadasaxads da asaxavs misTvis

gankuTvnil angariSze `gadaxdili dRg~:

d-ti – maragebis angariSebi (mudmivi meTodis gamoyenebisas); an

d-ti - SeZenili maragebis TviTRirebuleba (perioduli meTodiT);

d-ti - gadaxdili dRg;

k-ti - fuladi saSualebebi; an

k-ti - valdebulebebi mowodebiT.

imis gamo, rom dRg-T dabegvris obieqti sawarmos Semosavalia, saxelmwifo

biujetis winaSe valdebulebis warmoqmna Semosavlis aRiarebis momentSi,

miwodebisTanave xdeba da aisaxeba gatarebiT:

d–ti - fuladi saSualebebi, an

d–ti - moTxovnebi miwodebiT da momsaxurebiT;

k-ti Semosavali realizaciidan;

k-ti gadasaxdeli dRg.

174

dasabegri brunvidan biujetSi Sesatani dRg-s Tanxa ganisazRvreba, rogorc

sxvaoba dasabegr brunvaze daricxul da CasaTvlel dRg-s Tanxebs Soris:

d–ti – gadasaxdeli dRg;

k–ti – gadaxdili dRg;

k–ti – fuladi saSualebebis angariSebi.

magaliTi:

sawarmom, romelis dRg-gadamxdelia, oqtombris TveSi ganaxorciela Semdegi sameurneo

operaciebi:

1. SeZenilia saqoneli naRdi angariSworebiT. angariS-faqturis monacemebiT: saqonlis

Rirebuleba 50000 laria, dRg – 9000 lari;

2. oqtombris TveSi saqonlis naRdi angariSsworebiT realizaciidan miRebulia

Semosavali 80000 lari, dRg – 14400 lari;

3. 31 oqtombers sawarmom biujetis sasargeblod gadaixada kuTvnili dRg.


1. saqonlis SeZena:


d-ti _ gadaxdili dRg – 9000;

k-ti _ naRdi fuli - 59000.

2. saqonlis realizacia:

d-ti _ naRdi fuli - 94400;

k-ti _ Semosavali realizaciidan – 80000;

k-ti _ gadasaxdeli dRg - 14400.

3. dRg-s kuTvnili Tanxis gadaxda:

gaangariSeba:

a) gadasaxdeli dRg – 14400 lari;

b) gadaxdili dRg - 9000 lari;

g) gadasaricxia biujetSi – 5400 lari (14400 - 9000).

175


1. gadaxdili dRg-s CaTvla:

d-ti _ gadasaxdeli dRg - 9000;

k-ti _ gadaxdili dRg - 9000.

2. gadasaxadis gadaricxva:

d-ti _ gadasaxdeli dRg - 5400;

k-ti _ erovnuli valuta bankSi – 5400.

6.3.2. mogebis gadasaxadis

aRricxva

saqarTvelos sagadasaxado kanonmdeblobiT, mogebis gadasaxadis gadamxdelia:

saqarTvelos sawarmo;

ucxouri sawarmo, romelic saqarTveloSi saqmianobas axorcielebs mudmivi

dawesebulebis meSveobiT da/an Semosavals iRebs saqarTveloSi arsebuli wyarodan.

sawarmos mogebis gadasaxadiT dabegvris obieqtia dasabegri mogeba, romelic

ganisazRvreba sawarmos erTobliv Semosavalsa da sagadasaxado kodeqsiT

gaTvaliswinebuli gamoqviTvebis Tanxebs Soris sxvaobiT.

bass-iT dasabegri (sagadasaxado) mogeba (sagadasaxado zarali) aris Sesabamisi

sagadasaxado kanonmdeblobis maregulirebeli wesebiT gansazRvruli saangariSgebo pe-

riodis mogeba (zarali), romlis mixedviTac xdeba gadasaxadis gadaxda (dabruneba).

dasabegri mogeba ibegreba sagadasaxado kodeqsiT dadgenili ganakveTiT. amJamad

moqmedi normiT, es ganakveTi 15%-ia.

sxva gadasaxadebTan SedarebiT, mogebis gadasaxadis aRricxva rTulia. es sirTule

mdgomareobs SemdegSi: jer erTi, unda ganisazRvros saangariSgebo periodis dasabegri

mogeba, romelic gansxvavdeba saaRricxvo (finansuri) mogebisagan, xarjebis

gamoqviTvisas sagadasaxado kodeqsiT dadgenili SezRudvebiT.

saaRricxvo mogeba aris saangariSgebo periodis wminda mogebis an zaralis Tanxa

sagadasaxado xarjis gamoqviTvamde.

sagadasaxado xarji (sagadasaxado Semosavali) aris saangariSgebo periodis wminda

mogebis an zaralis gansazRvrisas gamoyenebuli mimdinare da gadavadebuli gadasaxade-

bis mTliani Tanxa.

176

gadavadebuli sagadasaxado valdebuleba aris dasabegri droebiTi sxvaobiT gamow-

veuli, momaval saangariSgebo periodebSi gadasaxdeli mogebis gadasaxadis Tanxa.

meore, mogebis gadasaxadi warmoadgens mimdinare gadasaxads. mimdinare gadasaxa-

di aris saangariSgebo periodis sagadasaxado mogebidan (sagadasaxado zaralidan) ga-

dasaxdeli (dasabrunebeli) mogebis gadasaxadis Tanxa. es imas niSnavs, rom sawarmom

saangariSgebo wels mimdinare gadasaxdelebis saxiT, winaswar (yovelkvartalurad)

unda gadaixados gasuli sagadasaxado wlis wliuri gadasaxadis mixedviT dadgenili

odenoba.

gansxvaveba saaRricxvo mogebasa da sagadasaxado mogebas Soris SeiZleba iyos

mudmivi da droebiTi.

mudmivi sxvaoba niSnavs imas, rom am gansxvavebis kompensireba ar moxdeba. es

ZiriTadad, exeba iseT danaxarjebs, romlebic araa dakavSirebuli ekonomikur

saqmianobasTan. droebiTi sxvaoba momaval saangariSgebo periodSi kompensirdeba. igi

SeiZleba warmoiqmnas gadavadebuli valdebulebis, an gadavadebuli aqtivis saxiT. Tu

saaRricxvo mogeba metia sagadasaxado mogebaze, warmoiqmneba gadavadebuli

sagadasaxado valdebuleba. gadavadebuli sagadasaxado valdebuleba aris dasabegri

droebiTi sxvaobiT warmoqmnili, momaval saangariSgebo periodSi gadasaxdeli mogebis

gadasaxadis Tanxa.

Tu saaRricxvo mogeba naklebia sagadasaxado mogebaze, warmoiqmneba

gadavadebuli sagadasaxado aqtivi. igi aris mogebis gadasaxadis Tanxa, romelic

momaval saangariSgebo perodSi unda aRdges, rac dakavSirebulia:

gamosaqviT droebiT sxvaobebTan;

gamouyenebeli sagadasaxado zaralis momaval periodSi gadaxdasTan;

gamouyenebeli sagadasaxado SeRavaTebis momaval periodSi gadatanasTan.

saaRricxvo mogebasa da sagadasaxado mogebas Soris gansxvavebebi, romlebic

dakavSirebulia xarjebis gamoqviTvebis saqarTvelos sagadasaxado kodeqsiT dadgenil

SezRudvebTan, SeiZleba iyos iseTi xarjebis gamoqviTvisas, rogoricaa:

grZelvadiani aqtivebis cveTa da amortizacia;

ZiriTadi saSualebebis remonti;

sasaqonlo-materialuri maragebis gadafasebis Sedegi – mogeba an zarali;

saeWvo da uimedo moTxovnebi;

warmomadgenlobiTi xarjebi;

sesxiT sargeblobis xarjebi;

gadaxdili jarimebi da sauravebi;

mivlinebis xarjebi da sxva.

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mogebis gadasaxadTan dakavSirebuli operaciebi buRaltrul aRricxvaSi aisaxeba

gatarebebiT:

1. mogebis mimdinare gadasaxadis gadaxda:

d-ti – winaswar gadaxdili mogebis gadasaxadi;

k-ti – erovnuli valuta bankSi.

2. saangariSgebo periodis bolos, mogebis gadasaxadis daricxva:

a) Tu saaRricxvo mogeba da sagadasaxado mogeba tolia:

d-ti _ mogebis gadasaxadis xarji;

k-ti – gadasaxdeli mogebis gadasaxadi;

b) Tu saaRricxvo mogeba metia sagadasaxado mogebaze, warmoiqmneba gadavadebuli

sagadasaxado valdebuleba:

d-ti _ mogebis gadasaxadis xarji (saaRricxvo mogebis mixedviT);

k-ti – gadasaxdeli mogebis gadasaxadi (sagadasaxado mogebis mixedviT);

k-ti – gadavadebuli sagadasaxado valdebuleba (sxvaobis TanxiT).

g) Tu saaRricxvo mogeba naklebia sagadasaxado mogebaze, warmoiqmneba gadavadebuli

sagadasaxado aqtivi:

d-ti _ mogebis gadasaxadis xarji (saaRricxvo mogebis mixedviT);

d-ti – gadavadebuli sagadasaxado aqtivi (sxvaobis TanxiT);

k-ti – gadasaxdeli mogebis gadasaxadi (sagadasaxado mogebis mixedviT);

3. winaswar gadaxdili mogebis gadasaxadis CaTvla:

d-ti – gadasaxdeli mogebis gadasaxadi;

k-ti – winaswar gadaxdili mogebis gadasaxadi.

4. biujetis kuTvnili gadasaxadis Tanxis gadaxda, romelic warmoadgens sxvaobas

gadasaxdeli mogebis gadasaxadis Tanxasa da winaswar gadaxdili mogebis gadasaxadis

Tanxas Soris, anu gadasaxdeli mogebis gadasaxadis angariSis naSTs (saldos).

d-ti – gadasaxdeli mogebis gadasaxadi;


magaliTi:

sawarmom saangariSgebo periodSi gadaixada mogebis mimdinare gadasaxadi 2700 lari.

saangariSgebo periodi daamTavra mogebiT. saaRricxvo mogebam Seadgina 36000 lari;

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sagadasaxado mogebam Seadgina 32000 lari. Sesabamisad, mogebis gadasaxadi: saaRricxvo

mogebis mixedviT 5400 lari, sagadasaxado mogebis mixedviT – 4800 lari.


1. mogebis mimdinare gadasaxadis gadaxda:

d-ti – winaswar gadaxdili mogebis gadasaxadi - 2700;


2. saangariSgebo periodis bolos, mogebis gadasaxadis daricxva:

d-ti _ mogebis gadasaxadis xarji - 5400;

k-ti – gadasaxdeli mogebis gadasaxadi - 4800;

k-ti – gadavadebuli sagadasaxado valdebuleba - 600.

3. winaswar gadaxdili mogebis gadasaxadis CaTvla:

d-ti – gadasaxdeli mogebis gadasaxadi - 2700;

k-ti – winaswar gadaxdili mogebis gadasaxadi - 2700.

4. biujetis kuTvnili gadasaxadis Tanxis gadaricxva - 2100 lari(4800 _ 2700):

d-ti – gadasaxdeli mogebis gadasaxadi 2100;


6.3.3. sxva sagadasaxado valdebulebebis

aRricxva

sagadasaxado valdebulebebis warmoqmna iseTi gadasaxadebiT, romlebic sawarmos

xarjebad maTi aRiarebis uflebas aniWebs, buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti _ saerTo da administraciuli xarjebi (sagadasaxado xarji);

k-ti _ gadasaxdeli qonebis gadasaxadi;

k-ti _ gadasaxdeli miwis gadasaxadi da a.S.

biujetis kuTvnili gadasaxadis Tanxis gadaxda, aisaxeba gatarebiT:

d-ti – gadasaxdeli qonebis gadasaxadi;

d-ti _ gadasaxdeli miwis gadasaxadi;


6.4. daricxuli valdebulebebis

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aRricxva

daricxuli valdebulebebi balansis Sedgenis TariRisaTvis gadauxdeli

xarjebia, romelic daricxvis meTodisa da Sesabamisobis principis mixedviT

saangariSgebo periodis xarjebad unda aRiardes. daricxuli valdebulebebi mimdinare

valdebulebebis nawils warmoadgens, romelTa gadaxda balansis Sedgenis TariRidan 12

Tvis ganmavlobaSi unda moxdes. daricxul valdebulebebs warmoadgens daricxuli

xelfasi, saijaro valdebulebebi, gadasaxdeli dividendebi da procentebi sagarantio

momsaxurebiT warmoqmnili valdebulebebi da a.S.

6.4.1. gadasaxdeli xelfasis

aRricxva

moklevadian valdebulebebs miekuTvneba gadasaxdeli xelfasi. momuSaveTa

gasamrjeloebis aRricxvisa da finansur angariSgebaSi maTi asaxvis wesebi

regulirdeba bass 19-iT, `daqiravebul momuSaveTa gasamrjeloebi~. bass-is mixedviT,

sawarmos moeTxoveba aRiaros:

valdebuleba maSin, rodesac momuSavem momsaxureba gaswia momavalSi gasamrjelos

miRebis sanacvlod; da

xarji maSin, rodesac sawarmo moixmars im ekonomikur sargebels, romelic miiRo

momuSavis mier gasamrjelos sanacvlod gaweuli momsaxurebidan.

bass-is mixedviT, momuSaveTa gasamrjeloebs ganekuTvneba:

momuSaveTa moklevadiani gasamrjeloebi;

SromiTi saqmianobis Semdgomi periodis gasamrjeloebi;

momuSaveTa sxva grZelvadiani gasamrjeloebi;

SromiTi saqmianobis SewyvetasTan dakavSirebuli daxmarebebi.

imis gamo, rom aRniSnuli gasamrjeloebi erTmaneTisagan Tvisobrivad

gansxvavdebian, me-19 standarti gasamrjelos TiToeuli kategoriisaTvis sxvadasxva

moTxovnas iTvaliswinebs.

momuSaveTa moklevadiani gasamrjeloebs ganekuTvneba:

xelfasebi da socialuri dacvis Senatanebi;

moklevadiani kompensirebadi gacdenebi; wliuri fasiani Svebuleba da biuleteni;

mogebaSi monawileoba da gadasaxdeli premiebi;

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arafuladi gasamrjeloebi.

momuSavis moklevadiani gasamrjelo, romelic gaweuli momsaxurebisaTvis unda

gadauxados momuSaves, sawarmom unda aRiaros:

rogorc valdebuleba (daricxuli xarji) nebismieri, ukve gadaxdili Tanxis gamoklebis

Semdeg;

rogorc xarji, Tu buRaltruli aRricxvis sxva saerTaSoriso standarti ar moiTxovs

an nebas ar rTavs, rom gasamrjeloebi CaiTvalos aqtivis TviTRirebulebad, magaliTad,

bass-2, an bass-16.

gadasaxdeli xelfasiT valdebulebis warmoqmna anu xelfasis daricxva xelfasis

saangariSsworebo uwyisis safuZvelze xdeba da buRaltrul aRricxvaSi aisaxeba

gatarebiT:

d-ti xelfasis xarji;

k-ti gadasaxdeli xelfasi.

Tanaxmad saqarTveloSi moqmedi kanonmdeblobisa, sawarmos momuSaveTa winaSe

xelfasiT valdebulebis warmoqmna imavdroulad, sagadasaxado valdebulebebis

warmoqmnasTanaa dakavSirebuli. aseTi sagadasaxado valdebulebaa gadasaxdeli

saSemosavlo gadasaxadi.

saSemosavlo gadasaxadi gaiangariSeba TiToeuli momuSavis daricxuli

xelfasidan sagadasaxado kodeqsiT gansazRvruli normis Sesabamisad. gadasaxdeli

saSemosavlo gadasaxadis saerTo TanxiT biujetis winaSe valdebulebis warmoqmna

gatardeba:

d-ti gadasaxdeli xelfasi;

k-ti gadasaxdeli saSemosavlo gadasaxadi.

momuSaveTa xelfasis da masTan dakavSirebuli sagadasaxado valdebulebis

gadaxda erTdroulad unda moxdes. Tu xelfasi sawarmos salarodan gaicema, xelfasis

gasacemad saWiro Tanxis sabanko angariSidan gamotana da sagadasaxado valdebulebebis

gadaxda gatardeba:

1. bankidan xelfasis gasacemad saWiro Tanxis gamotana da dakavebuli saSemosavlo

gadasaxadis gadaricxva:

d-ti - naRdi fuli salaroSi;

d-ti - saSemosavlo gadasaxadi;

k-ti – erovnuli valuta rezident bankSi.

2. momuSaveebze xelfasis gacema gatardeba:

d-ti – gadasaxdeli xelfasi;

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xolo Tu TanamSromlebze xelfasis gacema bankis meSveobiT xdeba:

d-ti gadasaxdeli xelfasi;

d-ti gadasaxdeli saSemosavlo gadasaxadi;

k-ti _ erovnuli valuta bankSi.

bass-is mixedviT, moklevadiani kompensirebadi gacdenisaTvis momuSavis

moklevadiani gasamrjelos mosalodneli xarji sawarmom unda aRiaros:

magrovebadi kompensirebadi gacdenebis SemTxvevaSi – rodesac momuSave gaswevs

momsaxurebas, romelic zrdis mis uflebas momavalSi kompensirebad gacdenebze; da

aramagrovebadi kompensirebadi aryofnis SemTxvevaSi - rodesac adgili eqneba gacdenas.

sawarmom momuSaves kompensacia SeiZleba gadauxados Svebulebis, droebiTi

Sromisuunarobis, dekretuli Svebulebis, samxedro valdebulebis moxdis SemTxvevaSi.

kompensirebadi gacdena or kategoriad, magrovebad da aramagrovebad gacdenad

iyofa.

magrovebadi gacdena SeiZleba gadatanil iqnes Semdeg periodSi, Tu mimdinare

periodis kompensirebadi gacdena mTlianad ar aris gamoyenebuli. magrovebadi

kompensirebadi gacdena SeiZleba iyos anazRaurebadi (rodesac sawarmodan wasvlisas

momuSaves aqvs ufleba miiRos fuladi daxmareba gamouyenebeli gacdenisaTvis) an

araanazRaurebadi.

bass-is mixedviT, sawarmom magrovebadi kompensirebadi gacdenis mosalodneli

Rirebuleba unda Seafasos, rogorc damatebiTi Tanxa, romlis gadaxdasac varaudobs

im gamouyenebeli uflebisaTvis, romelic dagrovda balansis Sedgenis TariRisaTvis.

sawarmo gansazRvravs mosalodneli kompensirebadi Tanxis odenobas, magaliTad,

SvebulebisaTvis saWiro Tanxis odenobas da aRiarebs valdebulebad buRaltruli

gatarebiT:

d-ti – Svebulebis xelfasis xarji;

k-ti – valdebuleba Svebulebis xelfasiT.

Svebulebis xelfasis daricxva buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti - valdebuleba Svebulebis xelfasiT;

k-ti - gadasaxdeli Svebulebis xelfasi;

daricxuli valdebulebebi buRaltrul aRricxvaSi makoreqtirebeli gatarebebiT

aisaxeba, saangariSgebo periodis bolos. magaliTad, xelfasi, romelic periodis

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bolos ar aris asaxuli da gadaxdili, aRricxvaSi unda aisaxos xelfasis xarjis

angariSis debetSi da xelfasiT davalianebis anu gadasaxdeli xelfasis angariSis

kreditSi.

daricxuli, magram jer gadauxdeli valdebulebebis amgvari asaxva Sesabamisobis

principis safuZvelze xdeba, im Semosavlebisa da xarjebis dapirispirebis mizniT,

romlebsac erTi da igive saaRricxvo periodSi hqonda adgili.

daricxuli valdebulebebi buRaltrul aRricxvaSi aisaxeba Semdegnairad:

6.4.2. gadasaxdeli procentebis da dividendebis

aRricxva

gadasaxdeli procentebis daricxva buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti - saprocento xarjebi;

k-ti - gadasaxdeli procentebi.

miRebuli procentebi gadaxdis wyarosTan unda daibegros gadasaxadiT, amitom

procentebis gadaxdisas sawarmom unda asaxos am gadasaxadis dakaveba da warmoqmnas

Sesabamisi valdebuleba biujetis winaSe. igi buRaltrul aRricxvaSi aisaxeba

gatarebiT:

d-ti - gadasaxdeli procentebi;

k-ti - gadasaxadi procentebidan.

gadasaxdeli procentebis gadaxda gatardeba:

d-ti – gadasaxdeli procentebi;

d-ti – gadasaxadi procentebidan;

k-ti – fuladi saSualebebis angariSebi.

gadasaxdeli dividendebis aRricxva dividendebis gamocxadebis TariRisaTvis

buRaltrul aRricxvaSi aisaxeba Semdegnairad:

1. dividendebis daricxva:

d-ti – gaunawilebeli mogeba;

k-ti - gadasaxdeli dividendebi.

2. dividendebidan gadasaxadis dakaveba gatardeba:

d-ti - gadasaxdeli dividendebi;

k-ti - gadasaxadi dividendebidan.

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3. dividendebis gacema (valdebulebis dafarva) gatardeba:

d-ti – gadasaxdeli dividendebi;

d-ti – gadasaxadi dividendebidan;


6.4.3. sagarantio valdebulebis

aRricxva

sagarantio valdebuleba warmoadgens gamosaTvlel valdebulebas da

warmoiSveba maSin, rodesac kompania Tavis klientebs uwevs sagarantio momsaxurebas. is

saamisod awarmoebs Sesabamis gaangariSebiT anaricxebs da qmnis sagarantio

momsaxurebis rezervs, romlis gamoyenebaze pasuxs agebs, amitom aRniSnuli rezervi

warmoadgens valdebulebas.

sagarantio rezervis Seqmna aisaxeba gatarebiT:

d-ti - sagarantio momsaxurebis xarji;

k-ti - valdebuleba sagarantio momsaxurebaze.

valdebulebis dafarva xdeba rezervis gamoyenebiT da aisaxeba gatarebiT:

d-ti - valdebuleba sagarantio momsaxurebaze;

k-ti - maragebi, fuladi saSualebebi, gadasaxdeli xelfasi.

Tu saangariSgebo periodis bolos darCa rezervis gamouyenebeli Tanxa, rezervi

ixureba da mcirdeba xarji:

d-ti - valdebuleba sagarantio momsaxurebaze;

k-ti - sagarantio momsaxurebis xarji.

xolo Tu rezervi araa sakmarisi, iqmneba damatebiT rezervi:

d-ti - sagarantio momsaxurebis xarji;

k-ti - valdebuleba sagarantio momsaxurebaze.

6.5. grZelvadiani valdebulebebis

184

aRricxva

grZelvadian sasesxo valdebulebebs miekuTvneba grZelvadiani sesxi,

gasanaRdebeli Tamasuqi da valdebulebebi finansur ijaraze. sasesxo valdebulebebis

ZiriTadi principebia _ sesxis miReba garkveuli vadiT da garkveuli saprocento

ganakveTiT. sesxis mimRebi iRebs valdebulebas, rac dafiqsirebulia sasesxo

(saTamasuqo) garigebaSi (kontraqtSi, xelSekrulebaSi). miRebul sesxze dasabrunebeli

Tanxa Sedgeba ori nawilisagan: ZiriTadi Tanxisa da sesxiT sargeblobis procentis

Tanxisagan. grZelvadiani sesxebis Sefaseba xdeba im TanxebiT, romelic asaxulia

sasesxo xelSekrulebaSi.

magaliTi:

kompaniam iyida danadgari (TamasuqiT) 10000 l. yovelwliuri saprocento ganakveTi 10%.

ZiriTadi Tanxa dabrundeba 2 wlis Semdeg. yoveli wlis bolos unda moxdes

Sesabamisi procentis gadaxda.

danadgaris miReba da saTamasuqo valdebulebebis warmoSoba gatardeba:

d-ti _ manqana-danadgarebi - 10000;

k-ti _ gasanaRdebeli Tamasuqebi - 10000.

pirvel wels gadasaxdeli procenti aRiardeba xarjad da moxdeba misi ganaRdeba 1000

lari (10000 X 10%).

1. procentis daricxva:

d-ti _ saprocento xarjebi - 1000;

k-ti _ gadasaxdeli procentebi - 1000;

2. procentebiT warmoqmnili davalianebebis gadaxda:

d-ti _ gadasaxdeli procentebi - 1000;

k-ti _ erovnuli valuta bankSi - 1000.

meore wels gadaxdil unda iqnes Tamasuqis Rirebuleba (10000 lari) da saprocento

Tanxa (1000 lari), sul 11000 lari.



k-ti _ gadasaxdeli procentebi _ 1000.

2. warmoqmnili davalianebebis gadaxda:

d-ti _ gasanaRdebeli Tamasuqebi - 10000;


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magaliTi:

sesxis aRricxva:

kompaniam bankSi aiRo sesxi 30000 lari, 2 wlis vadiT, wliuri 10% ganakveTiT. mimdinare

wels gadasaxdelia ZiriTadi Tanxis 20% da Sesabamisi saprocento Tanxa. meore wlis

bolos dabrunebuli unda iqnes darCenili Tanxa procentTan erTad.


1. sesxis miReba 30000 lari:

d-ti _ erovnuli valuta bankSi – 30000;

k-ti _ grZelvadiani sesxebi - 30000.

2. grZelvadiani sesxis mimdinare nawilis gamoyofa 6000 lari (30.000 X 20%).

d-ti _ grZelvadiani sesxebi - 6000;

k-ti _ grZelvadiani sesxebis mimdinare nawili - 6000.

3. mimdinare wels gadasaxdeli saprocento Tanxa 3000 lari (30.000 X 10%).


k-ti _ gadasaxdeli procentebi – 3000.

4. mimdinare wels ZiriTadi da saprocento Tanxis gadaxda (9000 lari).

d-ti _ grZelvadiani sesxebis mimdinare nawili – 6000;


k–ti _ erovnuli valuta bankSi - 9000

momaval wels gadasaxdeli iqneba ZiriTadi Tanxa 24000 lari (30000-6000), procentTan

erTad.

Tavi VII. sakuTari kapitalis

aRricxva

7.1. kapitali, misi arsi da struqtura

kapitali, farTo gagebiT aris saqonlisa da momsaxurebis warmoebisaTvis

Seqmnili resursebi, romelsac Semosavlis motana SeuZlia. viwro gagebiT, igi aris

warmoebrivi saSualebebis saxiT saqmeSi dabandebuli, Semosavlis momtani wyaro.

186

buRaltruli aRricxvis miznebidan gamomdinare, kapitali, Tavisi fizikuri

formiT, aqtivebad warmogvidgeba.

sawarmos aqtivebis formirebis Sedegad warmoiqmneba am aqtivebze sxvadasxva

subieqtis (iuridiuli da fizikuri pirebis) ufleba, romlis jamic kapitals

warmoadgens.

aseTi uflebebi SeiZleba or ZiriTad jgufad daiyos: valdebulebebad

kreditorebis winaSe, romelic nasesxeb anu mozidul kapitalad iwodeba da

mflobelTa wilad, romelic sakuTar kapitals warmoadgens. sakuTari kapitali

specialuri saxis valdebulebaa mflobelTa winaSe. swored kapitalia is Tanxa,

romelic ZiriTad kavSirs warmoadgens mflobelsa da bizness Soris.


mixedviT `sakuTari kapitali aris sawarmos aqtivebis is nawili, romelic rCeba yvela

valdebulebis dafarvis Semdeg~.

sakuTari kapitalis struqtura damokidebulia samewarmeo saqmianobis

organizaciul-samarTlebriv formebze.

samewarmeo saqmianobis organizaciul-samarTlebrivi formebi qveynis

kanonmdeblobiT ganisazRvreba da amitom sxvadasxva qveyanaSi gansxvavebuli saxisaa.

saqarTvelos kanoni `mewarmeTa Sesaxeb~ gansazRvravs sawarmoTa Semdegi saxis

organizaciul-samarTlebriv formebs:

individualuri sawarmo;

solidaruli pasuxismgeblobis sazogadoeba (s.p.s.);

komandituri sazogadoeba (k.s.);

SezRuduli pasuxismgeblobis sazogadoeba (S.p.s.);

saaqcio sazogadoeba (s.s.);

kooperativi.

gansxvavebulia am sawarmoTa organizaciul-samarTlebrivi safuZvlebi. es

gansxvaveba, ZiriTadad, pasuxismgeblobis im SezRudvebzea damokidebuli, romlebic

exeba sakuTar kapitalSi Semavali Tanxebis ganawilebas mesakuTreebisa da sxva benefi-

ciarebisaTvis. Tumca, struqturul safuZvlebSi mocemuli kapitalis ganmarteba misaRe-

bia yvela tipis sawarmosaTvis.

aRniSnuli organizaciul-samarTlebrivi formis sawarmoebidan sakuTari

kapitalis srulyofili struqtura damaxasiaTebelia saaqcio sazogadoebisa da

SezRuduli pasuxismgeblobis sazogadoebisaTvis.

buRaltrul balansSi da Sesabamisad, buRaltrul aRricxvaSi sakuTari

kapitali SeZleba daiyos Semdeg qvejgufebad:

187

aqcioneruli kapitali;

gaunawilebeli mogeba;

gaunawilebeli mogebidan Seqmnili rezervebi;

rezervebi, romlebic uzrunvelyofen kapitalis SenarCunebas.

sakuTari kapitalis aseTi klasifikacia, romelic asaxavs sawarmos mier sakuTa-

ri kapitalis ganawilebis an sxvagvari gamoyenebis samarTlebriv an sxva saxis SezRud-

vebs, sasargebloa finansuri angariSgebis momxmareblisaTvis ekonomikuri gadawyveti-

lebis misaRebad. amgvari struqtura SeiZleba, aseve, asaxavdes mesakuTreTa mier divi-

dendebis miRebisa da kapitalis amoRebis gansxvavebul uflebebs.

7.2. saaqcio sazogadoebis sawesdebo

kapitalis aRricxva

metnaklebad msxvili sawarmoebis ZiriTadi nawili ramdenime mflobelis

sakuTrebas warmoadgens. rogorc wesi, mflobelTa ricxvi sakmaod didia, rac imas

niSnavs, rom es sawarmoebi miekuTvnebian sakuTrebis aqcionerul formas.

sakuTrebis aqcionerul formas korporaciul sakuTrebas uwodeben, xolo

sawarmos, romelic kapitalis dafinansebas aqciebis gavrcelebiT afinansebs –

korporacias.

saaqcio sazogadoeba saqarTvelos sawarmoTa organizaciul-samarTlebriv

formebs Soris erT-erTi mniSvnelovani forma.

saaqcio sazogadoeba – aris sazogadoeba, romlis sawesdebo kapitali dayofilia

erTi da imave nominaluri Rirebulebis mqone aqciebad.

aqcia aris fasiani qaRaldi, romelic adasturebs saaqcio sazogadoebis

valdebulebebs partnioris (aqcioneris) mimarT da aqcioneris uflebebs saaqcio

sazogadoebaSi. aqciis mflobels aqcioneri ewodeba. isini korporaciis mflobelebi

arian. aqcioneri valdebulia kanoniT gaTvaliswinebul maregistrirebel organoSi

(safondo birJa, damoukidebeli registratorebi-bankebi da sxva) moaxdinos mis

mflobelobaSi arsebuli aqciebis registracia aqciaTa reestrSi, daikanonos maTze

sakuTrebis ufleba.

arsebobs aqciis ori saxe: Cveulebrivi aqciebi da privilegirebuli aqciebi.

188

Cveulebrivi erTi aqcia mis mflobels aqcionerTa saerTo krebaze aZlevs xmis

uflebas, anu uflebas monawileoba miiRos sazogadoebis marTvaSi. marTvaSi

monawileobis done damokidebulia aqcioneris mflobelobaSi arsebuli aqciebis

raodenobaze, magram Cveulebrivi aqciebis floba dividendebis miRebis garantias ar

iZleva. aqcioneri dividendebs mxolod im SemTxvevaSi miiRebs, Tu sawarmo

saangariSgebo wels mogebiT daamTavrebs da mmarTveli organo miiRebs gadawyvetilebas

dividendebis ganawilebis Sesaxeb.

privilegirebuli (SeRavaTiani) aqciebiT dividendis odenoba winaswaraa

gansazRvruli da pirvel rigSi gaicema, miuxedavad imisa, sawarmo miiRebs mogebas Tu

ara. aseve, sazogadoebis likvidaciis an gakotrebis SemTxvevaSi privilegirebuli aqcia

mis mflobels qonebrivi pretenziis uflebas aZlevs, magram ar aZlevs xmis uflebas

sazogadoebis saerTo krebaze.

arsebobs privilegirebuli aqcebis mravali saxe: konvertirebadi da

arakonvertirebadi, dabrunebadi da aradabrunebadi da sxva, romlebic erTmaneTisagan

konkretul SemTxvevaSi miniWebuli privilegiebiT gansxvavdebian.

aqciebis Sefasebisas gamoiyeneba:

nominaluri Rirebuleba;

gamocxadebuli Rirebuleba;

sabalanso (saaRricxvo) Rirebuleba;

sabazro Rirebuleba.

aqciebis nominaluri Rirebuleba aqciaze (aqcionerul sertifikatze)

dafiqsirebuli pirobiTad SerCeuli Rirebulebaa. nominaluri fasi asaxavs sawesdebo

kapitalis sidides erT aqciaze. nominaluri fasi simboluria da niSnavs, rom aqcia

unda gaiyidos aranakleb nominaluri RirebulebiT.

aqciis gamocxadebuli Rirebuleba aris nominaluri Rirebulebis gareSe

gamoSvebuli aqciebis Sefaseba korporaciis direqtorTa sabWos mier gamocxadebuli

fasiT.

aqciebis nominaluri da gamocxadebuli Rirebuleba korporaciis aqciebis

gamoSvebaze nebarTvis registraciisas dadgindeba.

aqciis sabalanso Rirebuleba aris Tanxa, romelsac iRebs aqcioneri aqciis

sanacvlod korporaciis likvidaciis SemTxvevaSi, im pirobiT, rom yvela aqtivi

gaiyideba da yvela valdebuleba daifareba sabalanso Rirebulebis mixedviT.

korporaciis aqciebis mTliani sabalanso Rirebuleba udris balansis aqtivebis jams

gamoklebuli valdebulebebi anu neto-aqtivebs.

189

aqciis sabazro Rirebuleba aqciis fasia fasiani qaRaldebis bazarze. igi

damokidebulia saerTo ekonomikur pirobebze moqmed faqtorebze, mocemuli

korporaciisadmi investorebis damokidebulebaze da korporaciis mier miRebul

mogebaze.

saqarTvelos kanonmdeblobiT, saaqcio sazogadoebis sawesdebo kapitalis

minimaluri odenoba TxuTmeti aTasi laria. aqciis nominaluri Rirebuleba unda iyos

erTi lari an misi mravaljeradi.

aqciebis gavrcelebis wesi saaqcio sazogadoebis wesdebiT ganisazRvreba. am

wesis mixedviT, ganasxvaveben saaqcio sazogadoebis or tips:

Ria tipis saaqcio sazogadoeba;

daxuruli tipis saaqcio sazogadoeba.

Ria tipis saaqcio sazogadoebis aqciebi Tavisuflad mimoiqceva safondo bazarze

da maSasadame, misi SeZena yvela msurvels SeuZlia.

daxuruli tipis saaqcio sazogadoeba aqciebis gavrcelebis SezRudvis wess

iyenebs.

saaqcio sazogadoebis wesdebiT ganisazRvreba gamosaSvebi aqciebis maqsimaluri

raodenoba, romelic gamosaSvebad nebadarTul aqciebad iwodeba. saaqcio sazogadoebebi

cdiloben ar moaxdinon gamosaSvebad nebadarTuli aqciebis srulad gavrceleba,

gamoisyidon ukve gavrcelebuli aqciebi da a.S. Sedegad warmoiqmneba terminebi:

gamoSvebuli anu gayiduli an sxva saxiT gavrcelebuli aqciebi, gamosaSvebi anu jer

kidev gauvrcelebeli aqciebi, gamosyiduli sakuTari aqciebi anu ukandabrunebuli

aqciebi, brunvaSi myofi aqviebi.

saaqcio sazogadoebis umaRlesi organoa saerTo kreba, romelic irCevs

sameTvalyureo sabWos. sameTvalyureo sabWo gansazRvravs saaqcio sazogadoebis

sameurneo politikas da niSnavs direqtorebs, romlebic pasuxismgebelni arian

sazogadoebis sameurneo politikis ganxorcielebaze, marTvasa da kontrolze.

zemoaRniSnulidan gamomdinare, aqciebis moZraobasTan (gamoSveba, gamosyidva,

xelaxla gayidva da sxva) dakavSirebuli operaciebi buRaltruli aRricxvis sagans

warmoadgens.

rogorc ukve aRniSnuli iyo, saaqcio sazogadoebis buRaltrul balansSi

sakuTari (aqcioneruli) kapitali SeiZleba warmodgenil iqnes avansirebuli kapitalisa

da gaunawilebeli (reinvestirebuli) mogebis saxiT.

190

avansirebuli kapitali aqciebis gamoSvebasTan (emisia) aris dakavSirebuli. igi

gamoSvebuli (gayiduli) aqciebis nominaluri Rirebulebisa da emisiis Sedegad

miRebuli damatebiTi (saemisio) kapitalisagan Sedgeba.

damatebiTi anu saemisio kapitali warmoiqmneba aqciebis pirvelad bazarze

nominalze maRali fasiT gavrcelebisas da warmoadgens sxvaobas aqciis gayidvis

Rirebulebasa da nominals Soris. saemisio kapitali gamoiyeneba igive miznebisaTvis,

rac misi warmoqnnis safuZvelia – aqciebis gamosyidvasTan dakavSirebuli zaralis

dasafaravad.

gaunawilebeli (reinvestirebuli) mogeba saaqcio sazogadoebis wminda mogebis

nawilia, romelic rCeba sawarmoSi aqcionerebze dividendebis ganawilebis Semdeg,

saqmianobis gasafarToeblad. gaunawilebeli mogeba ori nawilisagan, asignebuli da

araasignebuli nawilebisagan Sedgeba. gaunawilebeli mogebis asignebuli nawili

miznobrivi daniSnulebisasa, araasignebul nawils aseTi miznobrivi daniSnuleba ar

gaaCnia.

saaqcio sazogadoebis sakuTari kapitalis aRsaricxavad moqmedi angariSTa

gegmiT gaTvaliswinebulia angariSebis jgufi – 5000 `sakuTari kapitali~, romlis

pirvel qvejgufia - 5100 sawesdebo kapitali:

5110 – Cveulebrivi aqciebi;

5120 privilegirebuli aqciebi;

5130 – gamosyiduli sakuTari aqciebi;

5140 saemisio kapitali.

sawesdebi kapitalis jgufis yvela angariSi, garda 5130 – gamosyiduli sakuTari

aqciebis angariSisa, pasiuri angariSebia. gamosyiduli sakuTari aqciebis angariSi

kontrpasiuri, maregulirebeli angariSia da gamoiyeneba Cveulebrivi an

privilegirebuli aqciebis angariSebis dasaregulireblad.

7.2.1. aqciebis gamoSvebis

aRricxva

aqciebis gamoSveba buRaltrul aRricxvaSi aisaxeba danaxarjebis principis

Sesabamisad, e. i. rogorc aqciebze gacvlis Sedegad miRebuli fuladi saSualebebi

da/an aqtivebis sabazro Rirebuleba.

191

aqciebis gamoSvebisas nebismieri gansxvaveba fulad Tanxas, an sanacvlod

miRebuli aqtivebis sabazro Rirebulebasa da aqciebis nominalur Rirebulebas Soris,

koreqtirdeba saemisio kapitalis angariSiT.

aqciebis gamoSvebisas debetdeba fuladi saSualebebis angariSi, aqciebis

gamoSvebis Sedegad miRebuli TanxiT, kreditdeba aqciebis angariSi - nominaluri

RirebulebiT da saemisio kapitalis angariSi - TanxiT, romelic aRemateba aqciebis

nominalur Rirebulebas. aqciebis gayidva buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti _ fuladi saSualebebis angariSebi;

k-ti _ Cveulebrivi aqciebi; an

k-ti _ privilegirebuli aqciebi; da

k-ti _ saemisio kapitali.

magaliTi:

saaqcio sazogadoebis gamosaSvebad nebadarTuli Cveulebrivi aqciebis raodenoba -

100000 cali,GnominaliT - 1 lari. kompaniam gayida 10000 cali GCveulebrivi aqcia,

gayidvis fasi - 1 lari.


d-ti _ fuladi saSualebebis angariSebi - 10000;

k-ti _ Cveulebrivi aqciebi - 10000.

magaliTi:

saaqcio sazogadoebis gamosaSvebad nebadarTuli Cveulebrivi aqciebis raodenoba -

100000 cali,GnominaliT - 1 lari. kompaniam gayida 10000 cali GCveulebrivi aqcia,

gayidvis fasi – 1,50 lari.


d-ti _ fuladi saSualebebis angariSebi - 15000;

k-ti _ Cveulebrivi aqciebi - 10000;

k-ti _ saemisio kapitali - 5000.

saaqcio sazogadoebam aqciebis gamoSveba SeiZleba moaxdinos sxva arafulad

aqtivebze gacvliT. e. i. aqciebi SeiZleba gamoiyenos gadaxdis saSualebad. am

SemTxvevaSi unda ganisazRvros aqciebis Sefasebis sakiTxi. Tu am konkretuli saaqcio

sazogadoebis aqciebi bazarze kotirebadia, maSin igi Sefasdeba aqciebis mimdinare,

sabazro RirebulebiT, winaaRmdeg SemTxvevaSi gamoiyeneba aqciaze gacvlili

arafuladi aqtivis sabazro Rirebuleba.

192

magaliTi:

direqtorTa sabWom gadawyvita 10000 cali Cveulebrivi aqciis (nominaliT 1 lari)

gacvla danadgarze. aqciebis gamoSvebisas maTi mimdinare sabazro Rirebuleba ar iyo

gansazRvruli. danadgaris sabazro Rirebuleba 15000 lars Seadgenda.



k-ti _ Cveulebrivi aqciebi – 10000;


7.2.2. aqciebis gavrceleba

xelmoweriT

aqciebis gavrcelebis erT-erT formas maT SeZenaze xelmowera warmoadgens, anu

korporacia yidis aqciebs xelmoweriT.

xelmoweriT aqciebis gavrcelebis SemTxvevaSi, korporaciasa da mis momaval

aqcionerebs Soris daideba xelSekruleba, romelic asaxavs aqcionerebis

valdebulebas, SeiZinon aqciebis gansazRvruli raodenoba, gadaxdebis konkretuli

pirobebiT – erTdroulad, ramdenime gadaxdebiT an ganvadebiT.

xelmoweriT aqciebis gavrceleba SeiZleba korporacis dafuZnebisas an mis

Semdegac. aseTi SeTanxmeba iwodeba aqciebze xelmowerad, xolo am gziT Seqmnili

kapitali - xelmowerilad.

aseT xelSekrulebebs iuridiuli Zala aqvT da momxdari operaciis buRaltrul

aRricxvaSi asaxvis safuZvels warmoadgenen. xelmoweriT aqciebis gavrcelebis

saxelSekrulebo Rirebuleba warmoadgens moTxovnas da Sesabamis angariSis debetSi

aisaxeba, rogorc `moTxovnebi aqciebze xelmoweriT~. imavdroulad, xelmoweriT

gavrcelebuli aqciebis Rirebuleba gatardeba `aqciebi xelmoweriT~ angariSis

kreditSi, nominaluri RirebulebiT. Tu es ukanaskneli nominalze metia, sxvaoba

aisaxeba saemisio kapitalis angariSis kreditSi:

d-ti _ moTxovnebi aqciebze xelmoweriT (saxelSekrulebo RirebulebiT);

k-ti _ aqciebi xelmoweriT (nominaliT);

k-ti _ saemisio kapitali (sxvaobis TanxiT).

xelmoweriT aqciebis gavrcelebas SeiZleba daeqvemdebaros rogorc Cveulebrivi,

aseve privilegirebuli aqciebi.

193

aqcionerebis mier aqciebze xelmoweriT warmoqmnili davalianebebis dafarva

aisaxeba buRaltruli gatarebiT:


k-ti _ moTxovnebi aqciebze xelmoweriT.

aqcionerebi aqciebis mflobelebi gaxdebian aqciebis Rirebulebis morigi

gadaxdis an srulad davalianebebis dafarvis Semdeg, xolo korporacia aqciebze

xelmoweriT warmoqmnili moTxovnebis miRebis Semdeg, asaxavs aqciebis gamoSvebas:

d-ti _ aqciebi xelmoweriT;

k-ti _ Cveulebrivi aqciebi.

magaliTi:

sawarmom miiRo xelmowera 2009 wlis 1 ianvars 200000 cali GCveilebrivi aqciis

gamoSvebaze, nominaliT - 1 lari. erTi aqciis saxelSekrulebo Rirebuleba 1,30 laria.

angariSsworeba unda moxdes 2009 wlis 1 ivliss.


1.01.2009 w. d-ti _ moTxovnebi aqciebze xelmoweriT – 260000;

k-ti _ aqciebi xelmoweriT - 200000;


1.07.2009 w. 1. d-ti _ fuladi saSualebebis angariSebi - 260000;

k-ti _ moTxovnebi aqciebze xelmoweriT - 260000. 2. d-ti _ aqciebi xelmoweriT - 20000;

k-ti _ Cveulebrivi aqciebi - 200000.

7.2.3. aqciebis gamoSveba ofcioniT ofcioni sawarmos muSakTa uflebaa gansazRvrul periodSi fiqsirebul fasebSi

SeiZinon kompaniis aqciebis gansazRvruli raodenoba. aqciebis SeZenis fasi mis sabazro

Rirebulebaze dabalia.

maSasadame, aqciebis gamoSveba ofcioniT warmoadgens SeTanxmebas saaqcio

sazogadoebasa da SromiT koleqtivs Soris, TanamSromlebze aqciebis sabazro fasTan

SedarebiT SeRavaTiani pirobebiT gavrcelebis Sesaxeb. ofcioni ganisazRvreba aqciebis

gayidvis dRes arsebul sabazro fasTan SedarebiT.

194

ofcioni SeiZleba sawarmos TanamSromlebs momavalSi aqciebis fiqsirebuli

fasiT SeZenis uflebas aZlevdes. Cveulebriv, aseTi saxis ofcioni gamoiyeneba muSakTa

dajildoebisa da waxalisebisaTvis. aqciis sabazro kursis awevis SemTxvevaSi sawarmos

muSaks SeuZlia SeiZinos igi ofcioniT dafiqsirebuli fasiT da gayidos sabazro

fasiT.

ofcioniT dafiqsirebul fassa da sabazro fass Soris sxvaoba premias

warmoadgens. ofcionis ganxorcielebisas buRaltruli Canawerebi igive iqneba, rac wina

SemTxvevaSi. rac Seexeba muSakis mier miRebul premias, igi buRaltrul aRricxvaSi ar

aisaxeba. im SemTxvevaSi, Tu safondo bazarze moxda korporaciis aqciebis fasis

mkveTri vardna da ofcionis fasi gamocxadebis TariRisaTvis aqciis sabazro fasze

naklebia, buRaltrul aRricxvaSi aisaxeba sxvaoba ofcionsa da aqciis sabazro fass

Soris, muSakTa waxalisebaze gaweuli xarjebis saxiT.

buRaltrul AaRricxvaSi aqciebis gamoSveba ofcioniT analogiurad aisaxeba,

rogorc nebismieri sxva gamoSveba:


k-ti _ Cveulebrivi aqciebi; an

k-ti _ saemisio kapitali.

magaliTi:A

korporaciam TanamSromlebs ofcioniT miyida 3000 cali aqcia 6 larad, aqciis

nominaluri Rirebuleba - 5 lari, sabazro Rirebuleba 8 lari.


d-ti _ fuladi saSualebebis angariSebi 18000;

k-ti _ Cveulebrivi aqciebi - 15000;


7.2.4. aqciebis konvertireba

aqciebis konvertireba niSnavs aqciebis Seqcevadobas, fasiani qaRaldebis bazarze

erTi saxis aqciis meoreze gacvlis SesaZleblobas.

saaqcio sazogadoebam winaswar dadebuli SeTanxmebis safuZvelze, SeiZleba

miiRos gadawyvetileba privilegirebuli aqciebis Cveulebriv aqciebSi konvertaciis

Sesaxeb. konvertaciis mizani SeiZleba iyos aqciebis amoReba, privilegirebuli aqciebis

gamoSvebis pirobis dacva. konvertireba buRaltrul aRricxvaSi aisaxeba aqciebis

Sesabamis angariSebze, nominaluri RirebulebiT, xolo privilegirebuli da

195

Cveulebrivi aqciebis nominalur Rirebulebebs Soris sxvaoba aisaxeba saemisio

kapitalis an gaunawilebeli mogebis angariSze:

d-ti _ priviregirebuli aqciebi;

k-ti _ Cveulebrivi aqciebi.

7.2.5. aqciebis danawevreba

aqciebis danawevreba xdeba korporaciis mier gamoSvebuli aqciebis raodenobis

gazrdis, aqciebis nominaluri Rirebulebis Semcirebis gziT, sabazro Rirebulebis

Semcirebisa da likvidurobis gazrdis mizniT.

aqciebis danawevrebis aucilebloba warmoiSoba maSin, roca sawarmos aqciebis

sabazro Rirebuleba imdenad maRalia, rom igi xels uSlis aqciebis mimoqcevas da

sawarmos kapitalTan dakavSirebul operaciebs.

aqciebis danawevreba ar iwvevs gamosaSvebi aqciebis nebadarTuli raodenobis

zrdas da ar cvlis sawesdebo kapitals, amitom buRaltruli gatareba ar keTdeba.

aqciebis danawevreba cvlis brunvaSi myofi aqciebis raodenobas da aqciis nominalur

Rirebulebas.

7.2.6. sakuTari aqciebis gamosyidva da

xelaxla gayidva

saaqcio sazogadoebam SeiZleba nebayoflobiT gamoisyidos sakuTari aqciebi

sxvavasxva mizniT, romelTa Soris SedarebiT damaxasiaTebelia:

fasiani qaRaldebis bazarze sakuTari aqciebis xelsayreli koniunqturis

SenarCuneba;

brunvaSi myof erT aqciaze gaangariSebiT Semosavlis gadideba;

sakontrolo paketis sxvis xelSi aRmoCenisa da konkurentebis mier sawarmos STanTqmis

Tavidan acileba;

gamosyiduli aqciebis xelaxali gayidva ofcioniT an moaxdinos konvertacia;

gamosyiduli aqciebis gamoyeneba sxva fasiani qaRaldebis SesaZenad;

aqciebis brunvidan amoReba da xelaxla brunvaSi gaSveba.

gamosyiduli sakuTari aqciebi aqtivebs ar warmoadgenen. maTi aRricxva swarmoebs

kompaniis saaqcio kapitalis kontrpasiur angariSze `gamosyiduli sakuTari aqciebi~,

Sesyidvis RirebulebiT. sakuTari aqciebis gamosyidva iwvevs kompaniis sakuTari

kapitalisa da misi aqtivebis Semcirebas.

196

sakuTari aqciebis gamosyidva buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti _ gamosyiduli sakuTari aqciebi;

k-ti _ fuladi saSualebebis angariSebi.

sakuTari aqciebis nebayoflobiTi gamosyidvis garda, saqarTvelos

kanonmdeblobiT saaqcio sazogadoebam SeiZleba sakuTari aqciebi gamoisyidos

aqcionerTa moTxovniT. aqcionerTa moTxovniT gamosyiduli sakuTari aqciebis

nominaluri RirebulebiT unda Semcirdes sawesdebo kapitali, xolo Tu aqciebis

gamosyidva moxda nominalze maRali RirebulebiT, sxvaobis TanxiT mcirdeba saemisio

kapitali, an saemisio kapitalis saWiro naSTis ararsebobis SemTxvevaSi -

gaunawilebeli mogeba:

d-ti _ Cveulebrivi aqciebi (nominaluri RirebulebiT);

d-ti _ saemisio kapitali (Sesyidvis fassa da nominals Soris sxvaobiT); an

d-ti _ gaunawilebeli mogeba;


aqciebis gamosyidvis Semdeg mcirdeba ra brunvaSi myofi aqciebis raodenoba,

finansuri angariSgebis axsna-ganmartebebSi unda mieTiTos nebadarTuli, gamoSvebuli

da brunvaSi myofi aqciebis raodenobis Sesaxeb.

gamosyiduli aqciebi SeiZleba Senaxul iqnas ganusazRvreli droiT, SeiZleba

xelaxla gaiyidos an saerTod amoRebul (gauqmebul) iqnas brunvidan.

gamosyiduli sakuTari aqciebis xelaxali gamoSvebisas, Tu gayidvis Rirebuleba

Sesyidvis fasze metia, gayidvisa da Sesyidvis Rirebulebebs Soris sxvaoba aisaxeba

saemisio kapitalis angariSis kreditSi, buRaltruli gatarebiT:

d-ti _ fuladi saSualebebis angariSebi (gayidvis RirebulebiT);

k-ti _ gamosyiduli sakuTari aqciebi (Sesyidvis RirebulebiT);

k-ti _ saemisio kapitali (sxvaobis TanxiT). xolo Tu gamosyiduli sakuTari aqciebis xelaxali gamoSvebisas, gayidvis

Rirebuleba Sesyidvis fasze naklebia, gayidvisa da Sesyidvis Rirebulebebs Soris

sxvaoba aisaxeba saemisio kapitalis angariSis debetSi, an saemisio kapitalis saWiro

naSTis ararsebobis SemTxvevaSi – Semcirdeba gaunawilebeli mogeba:

d-ti _ fuladi saSualebebis angariSebi (gayidvis RirebulebiT);

d-ti _ saemisio kapitali (sxvaobis TanxiT); an


k-ti _ gamosyiduli sakuTari aqciebi (Sesyidvis RirebulebiT).

gamosyiduli sakuTari aqciebis amoReba aqcionerTa moTxovniT gamosyiduli

sakuTari aqciebis aRricxvis analogiurad xdeba:

197

d-ti _ Cveulebrivi aqciebi (amoRebuli aqciebis nominaluri RirebulebiT);

d-ti _ saemisio kapitali (nominalur Rirebulebaze metobis TanxiT); an


k-ti _ gamosyiduli sakuTari aqciebi (Sesyidvis RirebulebiT).

7.2.7. aqciebis gamoSvebis xarjebis

aRricxva

aqciebis gamoSvebas Tan axlavs gansazRvruli teqnikuri xarjebi, rogoricaa:

dabeWdvis, sakomisio da sxva. aqciebis gamoSvebasTan dakavSirebuli danaxarjebi

marTalia, SedarebiT mcirea, magram mainc unda aRiricxos. am xarjebis aRricxvis ori

meTodi gamoiyeneba: kompensaciis da gadavadebuli gadaxdebis meTodi. praqtikaSi

SedarebiT xSirad pirveli meTodi gamoiyeneba.

kompensaciis meTodis gamoyenebisas aqciebis gamoSvebasTan dakavSirebuli

xarjebi ganixileba, rogorc im Semosavlebidan gamoqviTvebi, romlebic miiReba

aqciebis gavrcelebis Sedegad. amitom aqciebis gavrcelebis xarjebis gamoiricxeba

saaqcio kapitalis Tanxidan, romelic aRemateba aqciebis nominalur Rirebulebas.

Tu saaqcio kapitalis Tanxa, romelic aRemateba aqciebis nominalur

Rirebulebas aqciebis gavrcelebis xarjebze naklebia, iTvleba, rom aqciebi iyideba

daTmobiT, am sxvaobis odenobiT. es daTmoba moqmedebs aqcionerebis interesebze,

ramdenadac maT Seitanes aqciebis nominalur Rirebulebaze aranaklebi Tanxa.

gadavadebuli gadaxdebis meTodis gamoyenebisas, aqciebis gamoSvebis xarjebi

ganixileba rogorc gadavadebuli gadasaxdeli, romelic amortizirebul unda iqnes

kargad gaazrebul, gansazRvrul drois monakveTSi. iTvleba, rom aqciebis gamoSvebis

xarjebi asaxaven aramaterialur aqtivs, romelic xels uwyobs korporaciis

saqmianobas, romelic drois ganmavlobaSi ufasurdeba, da Sesabamisad, amortizacias

eqvemdebareba. e.i. es xarjebi Seesabamebian momavali periodis Semosavlebs,

Semosavlebisa da xarjebis Sesabamisobis principis Tanaxmad.

rac Seexeba aqciebis gamoSvebis Semdeg gaweul xarjebs, romlebic

dakavSirebulia saaqcio kapitalis moZraobis GCanawerebis warmoebasTan, dividendebis

gadaxdasTan (am miznebisaTvis gaweul wminda teqnikur xarjebs, da ara TviT

dividendebs), isini miekuTvnebian mimdinare danaxarjebs da aisaxebian warmoqmnis

mixedviT.

7.3. sarezervo kapitalis

198

aRricxva

saaqcio sazogadoebis sakuTari kapitali, sawesdebo kapitalis garda moicavs

sarezervo kapitals anu rezervebs, romlebic miznobrivi daniSnulebisaa.

rezervebi ZiriTadad, iqmneba mogebis xarjze. bass ganixilavs rezervebs,

romlebic iqmneba gaunawilebeli mogebidan da rezervebs, romlebic uzrunvelyofen

kapitalis SenarCunebas. isini buRaltrul balansSi calk-calke muxlad unda iqnes

warmodgenili.


mixedviT, `rezervebis Seqmna zogjer moiTxoveba wesdebiT an kanonmdeblobiT, mesakuT-

reebisa da kreditorebis zaralisgan damatebiTi dacvis mizniT. SeiZleba Seiqmnas sxva

rezervic, Tu qveynis sagadasaxado kanonmdebloba aTavisuflebs sawarmos gadasaxadisa-

gan an amcirebs sagadasaxado valdebulebas, rodesac aseTi rezervi iqmneba. balansSi

amgvari samarTlebrivi, sakanonmdeblo da sagadasaxado rezervebis arsebobas SesaZloa

mniSvneloba hqondes momxmareblis mier ekonomikuri gadawyvetilebebis miRebisTvis. re-

zervebis Seqmna ufro metad miRebuli Semosavlebis SenarCunebaa, vidre danaxarjebis

gaweva~. saqarTvelos kanonmdeblobiT aseTi rezervebis Seqmna SeuZliaT bankebsa da

sadazRvevo kompaniebs, romelTa saqmianobac riskebTan aris dakavSirebuli. sxva

danarCen SemTxvevebSi, sawarmoebs ra Tqma unda, aseTi rezervebis Seqmnis ufleba aqvT,

magram mxolod sakuTari wminda mogebidan. e.i. am SemTxvevaSi saqarTvelos sagadasaxa-

do kanonmdebloba ar aTavisuflebs sawarmos gadasaxadisagan, ar amcirebs sagadasaxa-

do valdebulebas, da Sesabamisad, sawarmos mier Seqmnili rezervis Tanxa ar

gamoiqviTeba mogebis gadasaxadis gaangariSebisas.

SeiZleba gamoiyos Semdegi saxis rezervebi:

saemisio kapitali;

gaunawilebeli mogeba;

miznobrivi daniSnulebis rezervebi;

grZelvadiani aqtivebis gadafasebis rezervebi.

saemisio kapitali sakuTari kapitalis Semadgeneli nawilia, romelic

warmoadgens fasiani qaRaldebis pirvelad bazarze aqciebis nominalur Rirebulebaze

maRali fasebiT gayidvidan miRebul namets. saemisio kapitali miznobrivi daniSnulebis

rezervia, ganawilebas ar eqvemdebareba da gamoiyeneba meorad bazarze aqciebis

gayidvisas miRebuli zaralis dasafaravad, aseve bonusuri emisiisas.

Tavisi ekonomikuri SinaarsiT, gaunawilebeli mogebac rezervis erT-erT saxes

warmoadgens. gaunawilebeli mogeba warmoiqmneba da balansSi aisaxeba imis gamo, rom

199

sazogadoebis xelmZRvanel organos – saerTo krebas jer kidev ar aqvs miRebuli

gadawyvetileba saangariSgebo periodis wminda mogebis ganawilebis Sesaxeb. amgvari

gadawyvetileba SeiZleba iyos:

srulad ganawileba;

nawilobrivi ganawileba;

srulad reinvestireba;

reinvestirebuli anu gaunawilebeli mogeba aqtivs ar warmoadgens da

Sesabamisad, gaunawilebeli mogebis angariSis sakredito naSTis arseboba ar niSnavs

sawarmoSi fuladi Tu arafuladi saSualebebis dabandebas, radganac igi aris

saangariSgebo periodis ganmavlobaSi sawarmoSi ganxorcielebuli operaciebis Sedegad

aqtivebis zrda, romelmac ganapiroba mogebis miReba. gaunawilebeli (reinvestirebuli)

mogeba ganisazRvreba saangariSgebo periodis bolos da buRaltrul aRricxvaSi

aisaxeba gatarebiT:

1. Semosavlebis angariSebis daxurva:

d-ti _ Semosavlebis angariSebi;

k-ti _ saangariSgebo periodis mogeba/zarali.

2. xarjebis angariSebis daxurva:

d-ti _ saangariSgebo periodis mogeba/zarali;

k-ti _ xarjebis angariSebi.

3. saangariSgebo periodis mogeba/zaralis angariSis daxurva, romelsac SeiZleba hqondes

an kreditis naSTi (saldo), romelic saangariSgebo periodis wminda mogebaa, da

gatardeba:


k-ti _ gaunawilebeli mogeba.

an SeiZleba hqondes debetis naSTi (saldo), romelic saangariSgebo periodis wminda

zaralia:

d-ti _ daufaravi zarali;

k-ti _ saangariSgebo periodis mogeba/zarali.

gaunawilebel mogebas SeiZleba miekuTvnos gayiduli grZelvadiani aqtivebis

(ZiriTadi saSualebebis, aramaterialuri aqtivebis, investiciebis) gadafasebis rezervis

naSTi:

200

d-ti _ gadafasebis rezervi (aqtivebis saxeebis mixedviT);

k-ti _ gaunawilebeli mogeba.

saaqcio sazogadoebis gaunawilebeli mogeba, sazogadoebis wesdebisa da moqmedi

kanonmdeblobis Sesabamisad, upirvelesad, gamoiyeneba dividendebis gasacemad da sxva

miznebisaTvis.

dividendi saaqcio sazogadoebis wminda mogebis nawilia, romelic nawildeba

aqcionerebs Soris, maT mflobelobaSi arsebuli aqciebis wilis Sesabamisad. dividendi

warmoadgens investirebuli kapitalis sanacvlod miRebuli mogebis Tanxas, romelis

anazRaurebasac periodulad axorcielebs korporacia Tavis aqcionerebze. dividendebis

gacema xdeba dagrovili wminda mogebidan fuladi saSualebebis, arafuladi aqtivebis,

an sakuTari aqciebis saxiT. dividendis odenoba erT Cveulebriv aqciaze cvalebadia,

xolo privilegirebul aqciaze – fiqsirebuli. dividendebis gacemis Sesaxeb

gadawyvetilebas iRebs saaqcio sazogadoebis aqcionerTa saerTo kreba.

1. dividendebis daricxva dividendebis gacemis Sesaxeb gamocxadebis Semdeg:


k-ti _ gadasaxdeli dividendebi.

2. sxva saxis rezervebis Seqmna:


k-ti _ rezervebi (mizobrivi daniSnulebis).

gaunawilebeli mogeba, saWiroebis SemTxvevaSi, SeiZleba gamoyenebul iqnes

saaqcio sazogadoebis mier sakuTari aqciebis gamosyidvisas, Tu maTi gamosyidvis

Rirebuleba aRemateba nominalur Rirebulebas da saemisio kapitali ver uzrunvelyofs

mis dafarvas:

3. d-ti _gamosyiduli sakuTari aqciebi; an

d-ti _ Cveulebrivi aqciebi (nominaluri RirebulebiT);

d-ti _ gaunawilebeli mogeba (sxvaobis TanxiT);

k-ti _ fuladi saSualebebis angariSebi (gamosyidvis RirebulebiT).

mogebis xarjze rezervebis SeqmniT sawarmo axdens aqtivebis zrdas da arsebuli

aqtivebis SenarCunebas. amgvari rezervebis Seqmnisa da gamoyenebis pirobebi, ZiriTadi

mimarTulebebi ganisazRvreba sazogadoebis wesdebiT.

rezervis Seqmna xdeba sazogadoebis xelmZRvaneli organos – saerTo krebis

gadawyvetilebiT mogebis ganawilebis Sesaxeb. amave gadawyvetilebiT ganisazRvreba

201

Seqmnili rezervis miznobrivoba. Tu sawarmom miiRo gadawyvetileba muSakTa

waxalisebisaTvis rezervis Seqmnis Sesaxeb, buRaltrul aRricxvaSi gaunawilebeli

mogebidan am rezervis Seqmna aisaxeba gatarebiT:


k-ti _ waxalisebis rezervi.

muSakTa waxalisebis rezervis gamoyeneba aisaxeba gatarebiT:

d-ti _ waxalisebis rezervi;

k-ti _ gadasaxdeli xelfasi.

rac Seexeba rezervebs, romlebic uzrunvelyofen kapitalis SenarCunebas, anu

grZelvadiani aqtivebis gadafasebis rezervebs, igi ganxilul iqna ZiriTadi

saSualebebis aRricxvisas.

7.4. SezRuduli pasuxismgeblobis sazogadoebis

sakuTari kapitalis aRricxva

SezRuduli pasuxismgeblobis sazogadoeba (Sps) aris sazogadoeba, romlis

pasuxismgebloba kreditorebis winaSe Semoifargleba sazogadoebis qonebiT, xolo

TiToeuli partnioris pasuxismgebloba - sawesdebo kapitalSi misi wiliT. SezRuduli

pasuxismgeblobis sazogadoebis dafuZneba SeuZliaT rogorc partniorebs, ise erT

pirsac.

SezRuduli pasuxismgeblobis sazogadoebis sawesdebo kapitalis minimaluri

odenoba gansazRvrulia kanoniT da igi 200 laria. Senatanis odenoba TiToeuli

partniorisaTvis SeiZleba gansxvavebulad ganisazRvros, magram igi aTze unaSTod unda

iyofodes.

SezRuduli pasuxismgeblobis sazogadoebis daarsebisas, sawesdebo kapitalSi

Senatani unda ganxorcieldes ara nakleb 50 procentisa, Tu Sps wesdebiT sxva ram ar

aris gaTvaliswinebuli.

SezRuduli pasuxismgeblobis sazogadoebis sawesdebo kapitalis aRsaricxavad

moqmedi angariSTa gegmiT gaTvaliswinebulia angariSi – 5150 `sawesdebo kapitali Sps-

Si~. igi pasiuri angariSia. Sps-s dafuZnebisas, sawesdebo kapitalis Sesavsebad

ganxorcielebuli fuladi Senatanebi buRaltrul aRricxvaSi aisaxeba gatarebiT:

202

d-ti _ fuladi saSualebebis angariSebi (faqtobrivad Setanili TanxiT);

d-ti _ moTxovnebi kapitalis Sevsebaze (jer kidev Seutaneli wilis TanxiT);

k-ti _ sawesdebo kapitali Sps-Si (saerTo TanxiT).

sawesdebo kapitalSi Senatanebi SeiZleba ganxorcieldes rogorc fuladi, ise

arafuladi saxiT, anu qonebrivi SenataniT. arafuladi Senatanisas aqtivi unda

Sefasdes realuri RirebulebiT, romelic dadasturebuli iqneba damoukidebeli

auditoris mier. sawesdebo kapitalis Sesavsebad ganxorcielebuli arafuladi

Senatanebi buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti _ aqtivebis amsaxveli angariSebi (aqtivebis realuri RirebulebiT); an

d-ti _ moTxovnebi kapitalis Sevsebaze (jer kidev Seutaneli aqtivis RirebulebiT);

k-ti _ sawesdebo kapitali Sps-Si.

im SemTxvevaSi, Tu sawesdebo kapitalis Sesavsebad Sesatani aqtivis realuri

Rirebuleba misi Semtani partnioris Sesatani wilis SeTanxmebul Tanxaze naklebia,

igi unda Seivsos damatebiTi fuladi TanxiT:

d-ti _ aqtivebis amsaxveli angariSebi (aqtivebis realuri RirebulebiT);

d-ti _ fuladi saSualebebis angariSebi (damatebiT Setanili TanxiT); an

d-ti _ moTxovnebi sawesdebo kapitalis Sesavsevad (moTxovnebis TanxiT);

k-ti _ sawesdebo kapitali Sps-Si (partnioris wilis saerTo TanxiT).

sawinaaRmdego SemTxvevaSi, rodesac aqtivis realuri Rirebuleba metia

sawesdebo kapitalSi partnioris mier Sesatani wilis SeTanxmebul Tanxaze,

partniorisaTvis am metobis dabruneba dauSvebelia. metobis Tanxa warmoadgens

damatebiT kapitals da Sps-s sakuTar kapitalSi calke muxlad aisaxeba:

d-ti _ aqtivebis amsaxveli angariSebi (aqtivebis realuri RirebulebiT);

k-ti _ sawesdebo kapitali Sps-Si (partnioris wilis saerTo TanxiT);

k-ti _ sxva rezervebi (aqtivebis Rirebulebis nameti TanxiT).

im SemTxvevaSi, Tu partniors sawesdebo kapitalis Sesavsebad misi wilis mxolod

nawili aqvs Setanili da SeTanxmebul droSi darCenili nawili ver Seitana, igi pirvel

Senatanzec kargavs uflebas, misi wili ki, SeiZleba sxva partniorebze gadanawildes.

xolo Tu partnioris darCenili Seutaneli Tanxis miuxedavad sawesdebo kapitalis

odenoba Seesabameba sakanonmdeblo moTxovnebs, im partnioris sawesdebo kapitalSi

ukve Setanili Tanxa, romelmac ver Seasrula Sps-s wesdebiT gaTvaliswinebuli

valdebuleba da dakarga ufleba, gadaitaneba sarezervo kapitalis angariSze:

d-ti _ sawesdebo kapitali Sps-Si;

203

k-ti _ sxva rezervebi.

partnioris mier sawedebo kapitalis Sesavsebad warmoqmnili valdebulebebis

SeTanxmebul droSi dafarva buRaltrul aRricxvaSi aisaxeba gatarebiT:


d-ti _ aqtivebis amsaxveli angariSebi;

k-ti _ moTxovnebi kapitalis Sevsebaze.

Tavi VIII. Semosavlebisa da xarjebis

aRricxva

204

8.1. Semosavlebi da xarjebi, maTi

klasifikacia

sawarmos saqmianobis Sedegebis Sefasebis erT-erT mniSvnelovan maCvenebels moge-

ba warmoadgens. mogeba finansuri angariSgebis ori elementiT, SemosavlebiT da xarje-

biT ganisazRvreba.


mixedviT, `Semosavali aris sawarmos mier ekonomikuri sargeblis zrda saangariSgebo

periodSi, aqtivebis zrdis an valdebulebebis Semcirebis gziT, rac gamoixateba sawar-

mos sakuTari kapitalis gadidebiT, romelic araa dakavSirebuli sakuTari kapitalis

mesakuTreTa damatebiT SenatanebTan~.

`xarjebi aris sawarmos ekonomikuri sargeblis Semcireba saangariSgebo periodis

ganmavlobaSi aqtivebis sawarmodan gasvlis an valdebulebebis zrdis safuZvelze, rac

gamoixateba sawarmos sakuTari kapitalis SemcirebiT, romelic araa dakavSirebuli me-

sakuTreTaTvis kapitalis ganawilebasTan~.

Semosavlebisa da xarjebis elementebi gansxvavebulia. amitom aucilebelia Semo-

savlebisa da xarjebis elementebs Soris am gansxvavebis dadgena da maTi dajgufeba,

rac sawarmos saqmianobis Sedegebis sxvadasxva xarisxobrivi maCvaneblebis meSveobiT

daxasiaTebis saSualebas iZleva.

Semosavlebis cneba moicavs amonagebs da Semosulobas.

amonagebi aris sawarmoSi Semosuli ekonomikuri sargeblis saerTo Tanxa, rome-

lic miiReba sawarmos Cveulebrivi sameurneo saqmianobidan da gamoixateba sakuTari ka-

pitalis zrdiT, mesakuTreTa mxridan damatebiTi investirebis gareSe (bass 18).

amonagebi warmoiqmneba sawarmos Cveulebrivi saqmianobis procesSi da cnobilia

sxvadasxva saxelwodebiT: magaliTad, amonagebi saqonlis realizaciidan, amonagebi mom-

saxurebis gawevidan, procenti, dividendi, roialti da saijaro qira.

amonagebi saqonlis (mza produqciis, samuSaoebis momsaxurebis) realizaciidan

sawarmos mier ekonomikuri sargeblis saxiT miRebuli Semosavalia, romelic

dakavSirebulia Cveulebriv samewarmeo saqmianobasTan. iseT sawarmoebs, romlebic

axdenen saqonlis (mza produqciis) gayidvas, warmoeqmnebaT Semosavlebi (amonagebi)

realizaciidan. sawarmoebs, romelTa ZiriTad saqmianobas momsaxurebis gaweva

warmoadgens, warmoeqmnebaT Semosavlebi (amonagebi) momsaxurebis gawevidan. momsaxure-

bis gaweva, rogorc wesi, gulisxmobs sawarmos mier momsaxurebis Sesrulebas,

xelSekrulebiT gaTvaliswinebuli pirobebisa da vadebis safuZvelze. momsaxurebis ga-

205

weva SeiZleba dasruldes erT saangariSgebo periodSi an gagrZeldes Semdgom saanga-

riSgebo periodebSic.

sxva pirTa mier sawarmos kuTvnili aqtivebis gamoyeneba iwvevs sawarmoSi

ekonomikuri sargeblis Semosvlas procentebis, dividendebis, roialtebisa da saijaro

qiris saxiT.

procenti Semosavalia, romelsac sawarmo iRebs kapitalis yovel as erTeulze.

saprocento Semosavals sawarmo Rebulobs mis sakuTrebaSi arsebuli Tavisufali

fuladi saSualebebisa da maTi ekvivalentebis gamoyenebidan.

dividendebi aris sawarmos mier investirebuli kapitalis sanacvlod miRebuli

mogebis Tanxa, romlis anazRaurebasac periodulad anxorcielebs saaqcio sazogadoeba

(korporacia) Tavis aqcionerebze.

roialti aris Semosavali, romelic miiReba sawarmos kuTvnili grZelvadiani

aqtivebis, magaliTad, patentebis, savaWro niSnebis, saavtoro uflebebis da

kompiuteruli uzrunvelyofis gamoyenebis uflebis gadacemisaTvis.

Semosuloba gulisxmobs sxva muxlebs, romlebic akmayofileben Semosavlis Sesa-

xeb arsebul ganmartebas da SeiZleba warmoiqmnas an ar warmoiqmnas sawarmos Cveuleb-

rivi saqmianobis procesSi. Semosuloba gulisxmobs sawarmos ekonomikuri sargeblis

gadidebas da, am TvalsazrisiT, ar gansxvavdeba amonagebidan.

Semosavlebis cneba gulisxmobs ararealizebul Semosulobebs, romelic SesaZ-

loa warmoiSvas likviduri fasiani qaRaldebis gadafasebiT an grZelvadiani aqtivebis

sabalanso Rirebulebis zrdiT.

angariSgebaSi mogebisa da zaralis Sesaxeb Semosulobebs zogjer asaxaven maT

miRebasTan dakavSirebuli xarjebis gamoklebiT.

Semosavlis xarjze SesaZlebelia aqtivebis miReba an arsebuli aqtivebis gaumje-

beseba. magaliTad, fuladi saxsrebi, moTxovnebi, saqoneli da momsaxureba, romlebic

miiReba saqonlis gacvlisa da gaweuli momsaxurebis Sedegad. aseve, Semosavali SeiZle-

ba warmoiqmnas valdebulebis dafarviT. magaliTad, sawarmos SeuZlia kreditoruli da-

valianebis dasafaravad kreditors miawodos saqoneli an momsaxureba, romelic

gamoiwvevs erTis mxriv, valdebulebebis dafarvas da meores mxriv, Semosavlebis zrdas.

xarjebis cneba moicavs zarals da aseve xarjebs, romlebic warmoiqmneba sawar-

mos Cveulebrivi (saoperacio) saqmianobis procesSi.

206

sawarmos Cveulebrivi saqmianobis procesSi warmoqmnili xarjebia, magaliTad, re-

alizebuli saqonlis TviTRirebuleba, xelfasi, cveTa da amortizacia.

rogorc wesi, sawarmos Cveulebrivi saqmianobis procesTan dakavSirebuli xarje-

bi praqtikaSi sxvadasxva saxis aqtivebis (fuladi saSualebebi da maTi eqvivalentebi,

sasaqonlo-materialuri faseulobebi, ZiriTadi saSualebebi) SemcirebiT an sawarmodan

gasvliT gamoixateba.

sawarmos Cveulebriv saqmianobasTan dakavSirebuli xarjebis ZiriTadi jgufebia:

- realizebuli produqciis (saqonlis) TviTRirebuleba;

- miwodebis xarjebi;

- saerTo da administraciuli xarjebi.

realizebuli produqciis (saqonlis) TviTRirebuleba moicavs iseT xarjebs,

rogoricaa: ZiriTadi da damxmare masalebis, saqonlis, pirdapiri da arapirdapiri

xelfasis, cveTisa da amortizaciis, remontis da sxva saoperacio xarjebs.

miwodebis xarjebis jgufs miekuTvneba: reklamis xarjebi, saqonlis (produqciis)

transportirebisa da Senaxvis xarjebi, saqonlis (produqciis) miwodebis sxva xarjebi.

saerTo da administraciuli xarjebia: ijaris, saofise inventaris, komunikaciis,

sakonsultacio da sagarantio momsaxurebis, dazRvevis, ZiriTadi saSualebebis cveTisa

da amortizacis, sagadasaxado xarjebi, saeWvo moTxovnebTan dakavSirebuli xarjebi da

sxva saerTo xarjebi.

zarali gulisxmobs sxva muxlebs, romlebic akmayofileben xarjebis Sesaxeb ar-

sebul ganmartebas da SeiZleba warmoiqmnas an ar warmoiqmnas sawarmos Cveulebrivi

saqmianobis procesSi. zarali asaxavs sawarmodan ekonomikuri sargeblis gasvlas da

amdenad, Tavisi bunebiT ar gansxvavdeba sxva xarjebisgan.

zarali SeiZleba warmoiqmnas sawarmos araordinaluri saqmianobis pirobebSic

magaliTad, stiqiuri ubedurebis an katastrofis gamo (wyaldidoba, xanZari da sxva).

xarjebis cneba agreTve, moicavs farul zarals. magaliTad, igi SeiZleba warmo-

iqmnas ucxouri savaluto kursis zrdis gamo erovnul valutasTan SedarebiT, Tu sa-

warmos hqonda savaluto kreditoruli davalianeba.

angariSgebaSi mogebisa da zaralis Sesaxeb zarali ufro xSirad aisaxeba masTan

dakavSirebuli Semosavlebis gareSe.

ekonomikuri gadawyvelebebis misaRebad aucilebeli informaciiT momxmareblis

uzrunvelyofis mizniT, Semosavlebisa da xarjebis asaxva angariSgebaSi mogebisa da za-

ralis Sesaxeb gansxvavebulad SeiZleba. saerTaSoriso praqtikiT, Cveulebrivi saqmia-

nobis pirobebSi miRebul Semosavlebsa da danaxarjebs ganasxvaveben im Semosavlebisa

207

da danaxarjebisagan, romlebic warmoiqmneba sawarmosaTvis uCveulo, araordinalur pi-

robebSi. aseTi tipis gansxvavebis warmoqmnisas gaTvaliswinebul unda iqnes sawarmosa

da misi saqmianobis Taviseburebebi.

finansuri angariSgebis informaciis momxmareblebisaTvis mniSvnelovania

sawarmos saqmianobis finansuri Sedegebis iseTi komponentebi, romlebic SesaZloa er-

TmaneTisagan gansxvavdebodes stabilurobis, amonagebis, zaralis potencialisa da

prognozirebis SesaZleblobebis TvalsazrisiT. amitom bass-is mixedviT, sawarmom unda

moaxdinos xarjebis klasifikacia.

xarjebis klasifikacia unda moxdes:

xarjebis xasiaTisa da ekonomikuri daniSnulebis mixedviT; an

sawarmoSi maTi funqciebis mixedviT.

bass-is Sesabamisad, mogebisa da zaralis angariSgebaSi xarjebi, maTi ekonomikuri

Sinaarsis mixedviT jgufdeba:

amonagebi X

sxva Semosavlebi X

cvlilebebi mza produqciisa da daumTavrebeli

warmoebis maragSi X

gamoyenebuli nedleuli da masalebi X

personalis Senaxvis xarjebiA X

cveTisa da amortizaciis xarjebi X

sxva xarjebi X

sul xarjebi (X)

mogeba X

xarjebis klasificirebis meore tipis struqtura exeba xarjebis funqciebs anu

,,mimoqcevis (sabrunavi) xarjebis~ meTods. am meTodis Tanaxmad, xarjebis klasifikacia

xdeba maTi funqciebis mixedviT, rogorc realizebuli produqciis TviTRirebulebis

nawili, an komerciuli an administraciuli saqmianobis nawili. mogebisa da zaralis

angariSgebaSi xarjebis amgvari wardgeniT sawarmo gayidvebis TviTRirebulebas gamo-

208

yofs sxva xarjebisagan, riTac momxmareblebs uzrunvelyofs ufro Sesaferisi informa-

ciiT, vidre xarjebis ekonomikuri daniSnulebis mixedviT klasifikaciisas.

bass-is Sesabamisad, mogebisa da zaralis angariSgebaSi xarjebi funqciebis mixed-

viT jgufdeba:

amonagebi X

realizebuli produqciis TviTRirebuleba (X)

saerTo mogeba X

sxva Semosavlebi X

komerciuli xarjebi (X)

administraciuli xarjebi (X)

sxva xarjebi (X)

mogeba X

xarjebis klasificirebis meTodis SerCevisas gansakuTrebuli yuradReba

unda mieqces ufro saimedo da Sesabamis informaciis miRebas. standarti moiTxovs, rom

danaxarjebis klasifikaciis SerCeva moxdes sawarmos saqmianobis Sedegebis ukeT warmo-

Cenis poziciidan.

Semosavlebisa da xarjebis elementebs Soris gansxvavebis dadgena da maTi sxva-

dasxva gziT dajgufeba, sawarmos saqmianobis Sedegebis sxvadasxva xarisxobrivi maCva-

neblebis meSveobiT daxasiaTebis saSualebas iZleva.

8.2. Semosavlebis aRiareba

da Sefaseba

Semosavlebis aRiareba aris sawarmos mogebisa da zaralis angariSgebaSi

Semosavlebis muxlis asaxvis procesi, romelic akmayofilebs misi, rogorc finansuri

angariSgebis elementis ganmartebas da bass-iT gansazRvrul aRiarebis kriteriums.

aRiareba gulisxmobs Semosavlebis sityvier da Tanxobriv asaxvas buRaltrul

aRricxvasa da Sesabamisad, mogebisa da zaralis angariSgebaSi.

Semosavali, romelic akmayofilebs finansuri angariSgebis elementis cnebas, aRi-

arebul da asaxul unda iqnes finansur angariSgebaSi, Tu:

209

mosalodnelia am muxliT gamowveuli momavali ekonomikuri sargeblis sawarmoSi Semos-

vla; da

mas gaaCnia Rirebuleba, romelic SeiZleba saimedod Sefasdes.

arsebobs Semosavlebisa da xarjebis aRiarebis Semdegi meTodebi:

daricxvis meTodi;

sakaso meTodi.

daricxvis meTodis Tanaxmad, sameurneo operaciebis Sedegebisa da sxva movlene-

bis aRiareba xdeba maTi moxdenisTanave, da ara fuladi saSualebebisa da misi eqviva-

lentebis miRebisa da gadaxdis dros. amasTan, isini gatardeba saTanado buRaltrul

dokumentebSi da aisaxeba im periodis finansur angariSgebaSi, romelsac ganekuTvneba.

sakaso meTodiT Semosavlebis aRiareba xdeba maTi miRebis an gamoyenebisa da

gankargvis uflebis mopovebis momentis mixedviT, xolo xarjebis aRiareba - ganaRdebis

Semdeg.


mixedviT, finansuri angariSgebis momzadebas safuZvlad udevs buRaltruli aRricxvis

daricxvis meTodi. aqedan gamomdinare, buRaltruli aRricxvis saerTaSoriso

standartebi moiTxovs Semosavlebisa da xarjebis aRiarebas, maT aRricxvas daricxvis

meTodiT. rac Seexeba saqarTvelos erovnul kanonmdeblobas, kerZod, saqarTvelos

sagadasaxado kodeqss, igi gadasaxadis gadamxdels uflebas aZlevs Semosavlebisa da

xarjebis aRsaricxavad gamoiyenos sakaso an daricxvis meTodi, imis mixedviT, Tu

romel meTods iyenebs igi buRaltrul aRricxvaSi.

bass-iT sawarmos mogebisa da zaralis angariSgebaSi Semosavlis aRiareba_asaxva

xdeba im SemTxvevaSi, Tu sawarmoSi momavali ekonomikuri sargeblis zrda gamowveulia

aqtivebis zrdiT an valdebulebebis SemcirebiT da misi saimedo Sefaseba SesaZlebelia.

es ki imas niSnavs, rom Semosavlebis aRiareba xdeba maSinve, rogorc ki aRiarebuli iq-

neba aqtivebis zrda an valdebulebebis Semcireba, magaliTad, aqtivebis zrda saqonlis

an momsaxurebis realizaciis Sedegad an valdebulebis Semcireba kreditoris mier

valze uaris Tqmis SemTxvevaSi.

amonagebis aRricxvis principuli sakiTxia imis dadgena, Tu rodis unda moxdes amo-

nagebis aRiareba. garkveuli tipis sameurneo operaciebisa da movlenebis Sedegad war-

moqmnili amonagebis aRricxvis reJims gansazRvravs bass 18 `amonagebi~, romelic gamoi-

210

yeneba iseTi sameurneo operaciebisa da movlenebis Sedegad warmoqmnili amonagebis aRi-

arebisaTvis, rogoricaa:

saqonlis gayidva;

momsaxurebis gaweva;

sxva pirTa mier sawarmos kuTvnili aqtivebis gamoyeneba, rasac mohyveba sawarmoSi ekono-

mikuri sargeblis Semosvla dividendebis, procentebisa da roialtebis saxiT.

bass-iT saqoneli moicavs sawarmos mier warmoebul produqcias, romelic gankuT-

vnilia gasayidad, agreTve, im produqcias, romelic SeZenil iqna xelmeored gayidvis

mizniT. magaliTad, sacalo vaWrobis sawarmos mier SeZenili samrewvelo produqcia, mi-

wa an sxva qoneba, romlebic gaTvaliswinebulia xelmeored gayidvisaTvis.

bass-iT `amonagebis Sefaseba unda moxdes miRebuli an misaRebi anazRaurebis rea-

luri Rirebulebis mixedviT~ (bass 18).

realuri Rirebuleba aris is Tanxa, romliTac aqtivi SeiZleba gaicvalos an

valdebuleba daifaros, dainteresebul da saqmis mcodne mxareebs Soris ,,gaSlili xe-

lis manZilis principiT~.

calkeul sameurneo operaciasTan dakavSirebuli amonagebis sidide, rogorc wesi,

ganisazRvreba sawarmosa da aqtivis myidvels Soris dadebuli garigebis safuZvelze.

misi Sefaseba xdeba sawarmos mier miRebuli an misaRebi anazRaurebis realuri Rirebu-

lebiT, nebismieri savaWro fasdaTmobis gaTvaliswinebiT.

imis gamo, rom xSirad anazRaureba fulis an fuladi saxsrebis ekvivalentebis

saxiT xdeba, Sesabamisad, Semosavlis Tanxac misaRebi an miRebuli fulisa da fuladi

saxsrebis ekvivalentebis tolia.

magaliTi:

sawarmo, Cveulebriv, Tavis produqcias yidis erTeuls - 10 larad. erT-erT

myidvelTan dadebuli xelSekrulebis Sesabamisad, sawarmom miawoda produqcia, 3000

erTeuli, 3%-iani fasdaTmobiT. fasdaTmobis pirobis gamoyenebis SemTxvevaSi amonagebi

Seadgens 29100 lars (30000 – 900).

SeiZleba adgili hqondes SemTxvevas, rodesac fulis an fuladi saxsrebis ekiva-

lentis Semosvla sawarmoSi gadaideba. Sedegad, anazRaurebis realuri Rirebuleba Se-

iZleba miRebuli an misaRebi fulis nominalur Tanxaze naklebi aRmoCndes. magaliTad,

saqonlis gayidvisas sawarmom SeiZleba myidvels misces uprocento krediti an daeTan-

211

xmos sabazro saprocento ganakveTze dabalprocentiani Tamasuqis miRebas. aseTi

operacia, faqtobrivad, warmoadgens ra finansur operacias, anazRaurebis realuri Ri-

rebuleba ganisazRvreba momavalSi misaRebi Tanxebis diskontirebiT, pirobiTi sapro-

cento ganakveTis gamoyenebiT.

pirobiTi saprocento ganakveTi ufro naTlad gansazRvravs:

analogiuri kreditunariani emitentis analogiur instrumentze umetesad gav-

rcelebul ganakveTs; an

saprocento ganakveTs, romliTac xdeba mocemuli instrumentis nominaluri

Tanxis diskontireba, mocemuli saqonlis an momsaxurebis mimdinare fasamde naRd ful-

ze gayidvisas (bass 18).

bass-is mixedviT, realur Rirebulebasa da anazRaurebis nominalur Tanxas Soris sxva-

oba unda aRiardes saprocento amonagebad.

magaliTi:

sawarmom gayida aqtivi 2 wliani ganvadebiT. gadasaxdeli Tanxa 20000 laria. operaciis

moxdenis momentisaTvis analogiuri miznebisaTvis sesxis wliuri saprocento ganakveTi

12%-ia. aqtivis realuri (diskontirebuli) Rirebuleba, 15944 lari [(20000 x (PVI,i,n)) =

(20000 x 0,7972)] aRiardeba realizaciidan miRebul Semosavlad, xolo 4056 lari (20000 -

15944) _ saprocento Semosavlad.

fulis an fuladi saxsrebis ekvivalentebis saxiT anazRaurebis garda,

SesaZlebelia adgili hqondes gacvliT operaciebs. gacvliTi operaciebi SeiZleba

warmoqmnidnen an ar warmoqmnidnen amonagebs. saqonlisa da momsaxurebis gacvla analo-

giuri bunebisa da Rirebulebis mqone saqonelsa da momsaxurebaze ar iTvleba amonage-

bis warmomqmnel sameurneo operaciad. es is SemTxvevebia, rodesac momwodeblebi gac-

vlas awarmoeben, sxvadasxva geografiul sivrceSi warmoSobili sabazro moTxovnebis

droulad dakmayofilebis mizniT. Tu saqoneli da momsaxureba icvleba gansxvavebuli

saxis saqonelsa da momsaxurebaze, aseTi gacvla iTvleba amonagebis warmomqnel opera-

ciad. amonagebis Tanxa ganisazRvreba miRebuli saqonlisa da momsaxurebis realuri Ri-

rebulebiT. koreqtireba xdeba fulisa da fuladi saxsrebis ekvivalentebiT. im

SemTxvevaSi, rodesac miRebuli saqonlisa da momsaxurebis realuri Rirebulebis saime-

dod gansazRvra SeuZlebelia, amonagebis Tanxis Sefaseba xdeba gacemuli saqonlisa da

momsaxurebis realuri RirebulebiT, romelic Semdgom koreqtirdeba miRebuli fulisa

da fuladi saxsrebis ekvivalentebis TanxiT (bass 18).

212

8.3. saqonlis gayidvidan miRebuli

amonagebis aRricxva

bass-is mixedviT, saqonlis gayidvis Sedegad miRebuli amonagebis aRiareba xdeba

maSin, rodesac dakmayofilebuli iqneba yvela qvemoT CamoTvlili piroba:

sawarmo myidvels gadascems saqonlis sakuTrebasTan dakavSirebul yvela mniSvnelovan

risks da sargebels;

sawarmo ar inarCunebs uwyvet menejerul monawileobas im doniT, romelic, Cveulebriv,

asocirdeba sakuTrebis uflebasTan da ar axorcielebs gayidul saqonelze efeqtur

kontrols;

SesaZlebelia amonagebis Tanxis saimedod gansazRvra;

mosalodnelia, rom mocemuli operaciidan sawarmo miiRebs ekonomikur sargebels;

SesaZlebelia mocemul operaciasTan dakavSirebuli ukve gaweuli an momaval periodSi

gasawevi xarjebis saimedod gansazRvra.

maSasadame, amonagebis aRiareba xdeba mxolod maSin, Tu mosalodnelia mocemuli

operaciidan sawarmoSi ekonomikuri sargeblis Semosvla.

saqonlis (momsaxurebis, samuSaoebis) gayidvis Sedegad miRebuli amonagebi

warmoadgens saoperacio Semosavals. saoperacio Semosavlebis aRsaricxavad moqmedi

angariSTa gegmiT gaTvaliswinebulia angariSebis jgufi – 6100 `saoperacio

Semosavlebi~, kerZod, angariSebi:

6110 - Semosavali realizaciidan;

6120 - gayiduli saqonlis dabruneba da fasdaTmoba;

6130 - Semosavali saeWvo moTxovnebidan;

6190 - sxva saoperacio Semosavlebi.

213

angariSi `Semosavali realizaciidan~ pasiuri angariSia da Semosavlebi

aRiarebisas aisaxeba am angariSis kreditSi, fuladi saSualebebis an moTxovnebis

amsaxveli angariSebis debetTan korespondenciiT.

sxvadasxva qveynis kanonmdebloba SesaZloa iTvaliswinebdes, Semosavlebis aRia-

rebis kriteriumis sxvadasxva dros dakmayofilebis SesaZlebelobas. kerZod, kanoni Se-

iZleba gansazRvravdes drois im moments, rodesac sawarmo gadascems sakuTrebasTan da-

kavSirebul mniSvnelovan risksa da sargebels.

xelSekrulebis pirobebis Semowmebis gziT xdeba imis dadgena, Tu rodis ga-

dasca sawarmom myidvels saqonlis sakuTrebasTan dakavSirebuli mniSvnelovani riskebi

da sargebeli. xSirad, sakuTrebasTan dakavSirebuli riskebisa da sargeblis gadacema

emTxveva myidvelze samarTlebrivi an qonebrivi uflebebis gadacemas. umetesad, ase xde-

ba sacalo vaWrobaSi. Semosavlebis aRiarebis aRniSnuli meTodi miwodebis TariRiT

Semosavlebis aRiarebad iwodeba. Sesabamisad, saqonlis (momsaxurebis, samuSaoebis)

miwodeba, romelic iwvevs aqtivebis zrdas buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti _ fuladi saSualebebis amsaxveli angariSebi; an

d-ti _ moTxovnebi miwodebiT da momsaxurebiT;

k-ti _ Semosavali realizaciidan.

erTi da imave operaciasTan dakavSirebuli amonagebisa da xarjebis aRiareba

erTdroulad xdeba, amonagebisa da xarjebis Sesabamisobis principis safuZvelze.

amitom, saqonlis gayidvis Sedegad miRebuli Semosavlis aRiarebasTan erTad unda

moxdes Sesabamisi xarjis, anu gayiduli saqonlis TviTRirebulebis Camowera:

d-ti - gayiduli saqonlis TviTRirebuleba;

k-ti - saqoneli.

saqonlis gayidva da Sesabamisad, Semosavlis aRiareba SesaZlebelia dakavSirebuli

iyos myidvelis mier gadaxdil an gadasaxdel iseT TanxebTan, romelic sawarmos ar

ekuTvnis da cxadia, arc aRiardeba Semosavlad. aseTi SeiZleba iyos e. w. arapirdapiri

gadasaxadebi, magaliTad, damatebuli Rirebulebis gadasaxadi. Tanaxmad saqarTvelos

kanonmdeblobisa, sawarmo, romelic aris damatebuli Rirebulebis gadasaxadis

gadamxdeli, valdebulia saqonlis (momsaxurebis, samuSaoebis) gayidvisas myidvels

gadaaxdevinos dRg-s Tanxac da Sesabamisad, Semosavlebis aRiarebisas aRiaros igi,

rogorc valdebuleba:

d-ti _ fuladi saSualebebis amsaxveli angariSebi (saerTo TanxiT); an

d-ti _ moTxovnebi miwodebiT da momsaxurebiT (saerTo TanxiT);

k-ti _ Semosavali realizaciidan (Semosavlis TanxiT);

214

k-ti _ gadasaxdeli dRg (dRg-s TanxiT).

operacia ar iTvleba gayidvad da, Sesabamisad, ar xdeba amonagebis aRiareba, Tu sa-

warmo inarCunebs mflobelobis mniSvnelovan riskebs. saqonlis mflobelobis riskis

SenarCuneba sxvadasxva gziTaa SesaZlebeli. bass-is mixedviT, sawarmo saqonlis sakuT-

rebasTan dakavSirebul mniSvnelovan riskebsa da sargebels myidvels ar gadascems

maSin, rodesac:

sawarmo itovebs aradamakmayofilebel miwodebasTan dakavSirebul valdebulebas, rome-

lic uzrunvelyofili ar aris saTanado garantiiT;

sawarmoSi romelime saqonlis (momsaxurebis) gayidvidan amonagebis miReba damokidebulia

myidvelis amonagebis wyaroze, romelic man unda miiRos Tavisi saqonlis an momsaxure-

bis gayidvis Sedegad;

xelSekrulebiT gaTvaliswinebulia gagzavnili saqonlis damontaJeba da es piroba mniS-

vnelovani saxelSekrulebo valdebulebaa, romelic sawarmos jer ar Seusrulebia;

myidvels ufleba aqvs, xelSekrulebis Tanaxmad, uari Tqvas saqonlis an momsaxurebis Se-

Zenaze da, amdenad, sawarmosaTvis gaurkvevelia ukugebis miRebis SesaZlebloba (bass 18).

maSasadame, bass-is mixedviT nebadarTulia Semosavlebis aRiareba moxdes saqonlis

miwodebis Semdeg.

garigeba saqonlis Semdgomi miwodebis Sesaxeb, rodesac myidveli iRebs sakuTre-

bis uflebas da angariSis ganaRdebis valdebulebas, SesaZlebelia iTvaliswinebdes sa-

qonlis miwodebis gadavadebas myidvelis moTxovniT. am SemTxvevaSi amonagebis aRiareba

xdeba maSin, rodesac myidveli miiRebs sakuTrebis uflebas, im pirobiT, rom:

SesaZlebeli iqneba saqonlis miwodebis ganxorcieleba;

saxeze arsebobs is saqoneli, romelic identificirebulia da mzad aris myid-

velisaTvis gasagzavnad im momentisaTvis, rodesac xdeba realizaciis aRiareba;

myidveli specialuri SeTanxmebis Sesabamisad adasturebs saqonlis miwodebis

gadavadebas; da

gamoiyeneba gadaxdis Cveulebrivi pirobebi.

gadavadebuli gayidvisas saqonlis miwodeba ganxorcieldeba mxolod maSin, rode-

sac myidveli sabolood gaasworebs angariSs, nawil-nawil gadaxdis pirobebSi. amgvari

realizaciidan amonagebis aRiareba xdeba mas Semdeg, rodesac saqoneli mitanili iqneba

adgilze.

215

amonagebis aRiareba ar xdeba, Tu arsebobs mxolod saqonlis SeZenis an warmoebis

survili, misi droulad miwodebis mizniT.

garigeba saqonlis miwodebis Sesaxeb SeiZleba iTvaliswinebdes miwodebuli

saqonlis damontaJebas da teqnikur Semowmebas. am SemTxvevaSi amonagebis aRiareba maSin

moxdeba, rodesac myidveli miiRebs miwodebul saqonels da misi damontaJeba da teqni-

kuri Semowmeba damTavrdeba. amonagebis aRiareba gatardeba:

d-ti _ fuladi saSualebebis angariSebi; an



miuxedavad aRniSnulisa, amonagebis aRiareba SesaZloa ganxorcieldes miwodebu-

li saqonlis miRebisTanave im SemTxvevaSi, rodesac:

damontaJebis procesi martivia; an

teqnikuri Semowmeba xorcieldeba mxolod saboloo saxelSekrulebo fase-

bis dadgenis mizniT.

saboloo saxelSekrulebo fasebis dadgenis mizniT teqnikuri Semowmebis ganxorci-

eldebisas amonagebis aRiareba SesaZloa ganxorcieldes miwodebuli saqonlis miRebis-

Tanave, Tu:

myidvels aqvs saqonlis dabrunebis SezRuduli uflebebi;

saqonlis gayidva xdeba konsignaciiT;

saqonlis miwodebisTanave xdeba fulis gadaxda.

garigeba saqonlis miwodebis Sesaxeb SeiZleba iTvaliswinebdes myidvelis mier

saqonlis dabrunebis SezRudul uflebebs. am SemTxvevaSi amonagebis aRiareba unda

moxdes maSin, rodesac myidveli oficialurad miiRebs miwodebul saqonels an saqone-

li mitanilia adgilze da uaris Tqmis vada amowurulia.

saqonlis gayidva dabrunebis uflebiT buRaltrul aRricxvaSi Semdegnairad aisaxeba:

1. Semdgomi gadaxdis pirobiT saqonlis miwodebisas:

a. Semosavlis aRiareba:




b. gayiduli saqonlis TviTRirebulebis Camowera:

216

d-ti _ gayiduli saqonlis TviTRirebuleba;

k-ti _ saqoneli.

2. myidvelis mier saqonlis Rirebulebis gadaxda:


k-ti _ moTxovnebi miwodebiT da momsaxurebiT.

3. gayiduli saqonlis nawilis dabruneba:

a. gasayidi RirebulebiT:

d-ti _ gayiduli saqonlis dabruneba da fasdaTmoba;

k-ti _ valdebuleba saqonlis dabrunebiT.

b. TviTRirebulebiT:

d-ti _ saqoneli;

k-ti _ gayiduli saqonlis TviTRirebuleba.

myidvelis mier saqonlis dabrunebis SemTxvevaSi unda moxdes gadasaxdeli dRg-is

angariSis koreqtireba:

d-ti _ gayiduli saqonlis dabruneba da fasdaTmoba;

d-ti _ gadasaxdeli dRg;

k-ti _ fuladi saSualebebis angariSebi;

k-ti _ valdebulebebi gayiduli saqonlis dabrunebiT.

4. sakompensacio Tanxis gadaxda:

d-ti _ valdebuleba saqonlis dabrunebiT;


5. Semosavlebis koreqtireba:

saangariSgebo periodis bolos, finansuri angariSgebis momzadebisas, angariSi

`gayiduli saqonlis dabruneba da fasdaTmoba~ daixureba, riTac moxdeba

realizaciidan miRebuli Semosavlebis koreqtireba:

d-ti _ Semosavali realizaciidan;

k-ti _ gayiduli saqonlis dabruneba da fasdaTmoba.

6. saangariSgebo periodis bolos, Semosavlebisa da xarjebis amsaxveli angariSebis

217

daxurva:

a. d-ti _ Semosavali realizaciidan;

k-ti _ saangariSgebo periodis mogeba/zarali;

b. d-ti _ saangariSgebo periodis mogeba/zarali;


im SemTxvevaSi, Tu saqonlis dabruneba moxda myidvelis mier davalianebis Tanxis

dafarvamde, igive operaciebi buRaltrul aRricxvaSi Semdegnairad aisaxeba:

1. Semdgomi gadaxdis pirobiT saqonlis miwodebisas:

a. Semosavlis aRiareba:



b. gayiduli saqonlis TviTRirebulebis Camowera:

d-ti _ gayiduli saqonlis TviTRirebuleba;

k-ti _ saqoneli.

2. gayiduli saqonlis nawilis dabruneba:

a. gasayidi RirebulebiT:

d-ti _ gayiduli saqonlis dabruneba;

k-ti _ valdebuleba saqonlis dabrunebiT.

b. TviTRirebulebiT:

d-ti _ saqoneli;


3. gayiduli saqonlis Rirebulebis gadaxda myidvelis mier:



4. Semosavlebis koreqtireba:

d-ti _ Semosavali realizaciidan;

k-ti _ gayiduli saqonlis dabruneba.

218

saqonlis gayidva konsignaciiT gulisxmobs, rom saqonlis mimRebi (myidveli) Tavis

Tavze iRebs valdebulebas, saqoneli gayidos tvirTis mimwodeblis saxeliT. saqonlis

gamgzavni amonagebs aRiarebs maSin, rodesac saqonlis mimRebi mas mesame pirze gayidis.

saqonlis gayidva SeiZleba aseve, ganxorcieldes Suamaval mxareze, distributoreb-

ze, dilerebze an sxva pirebze, romlebic axdenen saqonlis gadayidvas uSualod

momxmareblebze. Cveulebriv, amgvari realizaciidan amonagebis aRiareba xdeba maSin,

rodesac moxdeba saqonlis sakuTrebasTan dakavSirebuli riskebisa da sargeblis gada-

cema. miuxedavad amisa, Tu myidveli arsebiTad moqmedebs rogorc agenti, gayidva iTvle-

ba konsignaciur gayidvad.

gayiduli saqonlis Rirebulebis an gayidvis Sesaxeb Setyobinebis miRebis

safuZvelze moxdeba amonagebis aRiareba.

konsignaciiT saqonlis gayidva buRaltrul aRricxvaSi aisaxeba:

1. saqonlis miwodeba konsignatorisaTvis:

d-ti _ saqoneli konsignaciiT;

k-ti _ saqoneli.

2. amonagebis aRiareba fulis miRebisas:



3. imavdroulad, gayiduli saqonlis TviTRirebulebis Camowera:

d-ti - gayiduli saqonlis TviTRirebuleba;

k-ti - saqoneli konsignaciiT.

garigeba saqonlis miwodebis Sesaxeb SeiZleba iTvaliswinebdes avansad gadaxdas

(srulad an nawilobri) im saqonlis miwodebisaTvis, romelic mocemul momentSi ar ar-

sebobs sasaqonlo-materialuri maragis saxiT. aseT SemTxvevebSi amonagebis aRiareba

moxdeba maSin, rodesac saqoneli mitanili iqneba myidvelTan, radgan winaswar

gadaxdili Tanxa warmoadgens sawarmos valdebulebas myidvelis winaSe, anu

gamoumuSavebel (daumsaxurebel) Semosavals. Sesabamisad, Tanxis avansad miReba

buRaltrul aRricxvaSi aisaxeba gatarebiT:

d_ti _ fuladi saSualebebis angariSebi;

k_ti _ miRebuli avansebi.

saqonlis miwodebisa da myidvelTan mitanisas moxdeba misi Rirebulebis aRiareba

Semosavlad, Sesabamisi valdebulebebis, anu miRebuli avansebis Semcirebis gziT:

d_ti _ miRebuli avansebi (saerTo TanxiT);


219


220

8.4. momsaxurebis gawevidan miRebuli

amonagebis aRricxva

momsaxurebis gaweva, Tavisi ekonomikuri SinaarsiT, saqonlis miwodebis

identuria. igi SeiZleba erT an ramdenime saangariSgebo periods moicavdes. amitom

momsaxurebis gawevidan miRebuli Semosavlebis aRiareba da aRricxva momsaxurebis

xelSekrulebis pirobebzea damokidebuli.

bass 18-is mixedviT, momsaxurebis gawevidan miRebuli Semosavlebis aRiareba xde-

ba balansis Sedgenis TariRisaTvis, momsaxurebis xelSekrulebis Sesrulebis stadiis

mixedviT, im SemTxvevaSi, Tu SesaZlebelia momsaxurebis gawevis Sedegebis saimedod gan-

sazRvra.

bass-is mixedviT, momsaxurebis miwodebis Sedegebis saimedod Sefaseba maSin aris

SesaZlebeli, Tu dakmayofilebulia Semdegi pirobebi:

amonagebis Tanxis gansazRvra SesaZlebelia saimedod;

mocemuli operaciidan mosalodnelia ekonomikuri sargeblis Semosvla sawarmoSi;

SesaZlebelia momsaxurebis miwodebis xelSekrulebis Sesrulebis stadiis saimedod dad-

gena, balansis Sedgenis TariRisaTvis;

SesaZlebelia momsaxurebaze ukve gaweuli da xelSekrulebis mTlianad SesrulebisaTvis

saWiro danaxarjebis saimedod Sefaseba (bass 18).

momsaxurebis gawevis stadiis gaTvaliswinebiT amonagebis aRiareba, procentuli

Sesrulebis meTodis saxelwodebiTaa cnobili. am meTodis Tanaxmad, amonagebis asaxva

xdeba momsaxurebis gawevis Sesabamis saangariSgebo periodebSi.

sawarmos SeuZlia amonagebis saimedod Sefaseba, Tu momsaxurebis miwodebis xelSek-

rulebaSi gaTvaliswinebuli iqneba:

TiToeuli mxaris uflebebi momsaxurebis miwodebasa da miRebasTan dakavSirebiT;

anazRaurebis pirobebi;

angariSsworebis wesi.

momsaxurebis miwodebis xelSekrulebis Sesrulebis stadiis dadgena sxvadasxva me-

TodiTaa SesaZlebeli. sameurneo operaciis bunebidan gamomdinare, es meTodebi SeiZle-

ba gulisxmobdes mocemuli TariRisaTvis:

Sesrulebuli samuSaos gamokvlevas;

221

Sesrulebuli momsaxurebis procentuli Tanafardobis gaangariSebas mTeli momsaxurebis

mimarT;

gaweuli danaxarjebis Tanafardobis gaangariSebas mocemul operaciasTan dakavSirebuli

danaxarjebis saerTo Tanxis mimarT.

is danaxarjebi, romlebic asaxavs mocemuli TariRisaTvis Sesrulebul momsaxu-

rebas, xarjis saxiT aisaxeba mocemuli TariRisaTvis. xolo is danaxarjebi, romlebic

saWiroa momsaxurebis dasasruleblad, CarTuli iqneba operaciis saerTo danaxarjebis

SefasebaSi.

momsaxurebis gawevidan miRebuli amonagebis aRiareba xdeba mxolod maSin, rodesac

mosalodnelia mocemuli operaciidan ekonomikuri sargeblis Semosvla sawarmoSi.

buRaltrul aRricxvaSi momsaxurebis gawevidan miRebuli Semosavali aisaxeba

gatarebiT:

d-ti _ fuladi saSualebebis amsaxveli angariSebi; an



an, momsaxurebis gamwevi sawarmo Tu aris damatebuli Rirebulebis gadasaxadis

gadamxdeli, buRaltruli gatarebiT:

d-ti _ fuladi saSualebebis amsaxveli angariSebi (saerTo TanxiT); an




miuxedavad aRniSnulisa, amonagebad aRiarebis Semdeg, SeiZleba gaCndes

ganusazRvreloba Tanxis miRebaze. aseT SemTxvevaSi `amouRebeli Tanxa anu Tanxa, rom-

lis amoRebis albaToba nulis tolia, aRiarebuli iqneba rogorc xarji da ara ro-

gorc Tavdapirvelad aRiarebuli amonagebis Tanxis koreqtireba~ (bass 18).

d-ti _ saeWvo da uimedo valebis xarji;


garigeba momsaxurebis Sesaxeb SeiZleba iTvaliswinebdes avansad (srulad an na-

wilobri) gadaxdas. momxmareblebisagan nawil-nawil gadaxdili Tanxebi da avansebi

222

xSirad ar asaxavs Sesrulebuli momsaxurebis sidides. amitom, Tu `momsaxurebis gawe-

va xdeboda mravaljeradi aqtis Sedegad, garkveuli periodis ganmavlobaSi, Semosavlis

aRiareba xdeba Tanabarzomierad, momsaxurebis gawevis mTeli periodis ganmavlobaSi,

Tu ar arsebobs imis safuZveli, rom romelime sxva meTodis gamoyenebiT ufro zustad

SeiZleba momsaxurebis Sesrulebis stadiis asaxva~ (bass 18).

Semosavlis aRiareba gaweul momsaxurebaze momxmareblebisagan miRebuli

avansebis Semcirebis gziT, buRaltrul aRricxvaSi aisaxeba gatarebiT:

d_ti _ miRebuli avansebi (saerTo TanxiT);

k-ti _ Semosavali realizaciidan (momsaxurebis TanxiT);


8.5. procentebis, roialtebisa da dividendebis

aRricxva

bass 18-is Sesabamisad, sawarmos aqtivebis sxva pirTa mier gamoyenebidan miRebuli

amonagebi procentebis, roialtebisa da dividendebis saxiT buRaltrul aRricxvaSi un-

da aisaxos, Tu:

mosalodnelia, rom mocemuli operaciidan momavalSi sawarmoSi Semova ekonomikuri sar-

gebeli; da

SesaZlebelia amonagebis sididis saimedod Sefaseba.

procentebis aRiareba xdeba efeqturi saprocento meTodis gamoyenebiT.

efeqturi saprocento meTodi aris finansuri aqtivisa Tu finansuri valdebule-

bis (an finansuri aqtivebisa Tu finansuri valdebulebebis jgufis) amortizebuli Ri-

rebulebis gamoTvlisa da saprocento Semosavlebis an xarjebis Sesabamis periodSi ga-

danawilebis meTodi.

sawarmos aqtivebis sxva pirTa mier gamoyenebidan miRebuli procentebi

amonagebad aRiardeba, Tu es saqmianoba sawarmosaTvis ZiriTadia, magaliTad,

bankebisaTvis. sxva SemTxvevaSi, miRebuli an misaRebi procentebi Semosulobebs

warmoadgens da sawarmos buRaltrul aRricxvaSi arasaoperacio Semosavlebis saxiT

aRiricxeba:

223

d-ti - fuladi saSualebebis amsaxveli angariSebi; an

d-ti - misaRebi procentebi;

k-ti - saprocento Semosavlebi.

bass 18-is bixedviT, Tu gadasaxdeli procentis daricxva procentiani investicie-

bis (fasiani qaRaldebis) SeZenamde moxda, momaval periodSi misaRebi saprocento Semo-

savali gadanawildeba fasiani qaRaldebis SeZenis wina da momdevno periodebze; am Sem-

TxvevaSi, amonagebis saxiT aRiarebuli iqneba mxolod momdevno periodis saprocento

Semosavali. rogorc ki kuTvnil fasian qaRaldebze gamocxaddeba dividendebis gacema

maT SeZenamde miRebuli wminda Semosavlidan, es dividendebi gamoiqviTeba fasiani qa-

Raldebis Rirebulebidan (bass 18).

sawarmos buRaltrul aRricxvaSi aisaxeba:

1. investiciebis (fasiani qaRaldebis) SeZena:

d-ti - investiciebi sawarmos fasian qaRaldebSi (TviTRirebulebiT);

d-ti - misaRebi dividendebi – (SeZenamde gamocxadebuli dividendebis nawiliT);

k-ti - fuladi saSualebebis angariSebi (SeZenis TanxiT).

2. gamocxadebuli dividendebis miReba:


k-ti - misaRebi dividendebi.

magaliTi:

sawarmom 1-l aprils SeiZina 2000 cali aqcia, aqciis nomonaluri Rirebuleba – 10

lari, sabazro Rirebuleba 15 lari. SeZenis TariRisaTvis emitentis mier

gamocxadebuli iyo dividendi 1 aqciaze – 1,30 lari. brokeris momsaxurebis Rirebuleba

-SeZenili aqciebis 5%. dividendis gacema gaTvaliswinebulia 1 ivliss.

gaangariSeba:

1. investiciebis TviTRirebuleba 31474 lari (30000 + 1500 - 2600):

– aqciebis SeZenis Rirebuleba 30000 lari (2000 x 15);

_ brokeris momsaxurebis xarji 1500 lari (30000 x 5%).

2. gamocxadebuli dividendebi – 2600 (2000 c. x 1,30).

224


1. moklevadiani aqciebis SeZena:

d-ti – moklevadiani investiciebi - 31474;

d-ti - misaRebi dividendebi - 2600;

k-ti - fuladi saSualebebis angariSebi – 34074.

2. dividendebis miReba:

d-ti _ fuladi saSualebebis angariSebi – 2600;

k-ti _ misaRebi dividendebi – 2600;

roialtebis daricxva da amonagebis saxiT maTi aRiareba xdeba daricxvis meTo-

diT, Sesabamisi saxelSekrulebo pirobebis mixedviT. praqtikuli TvalsazrisiT,

roialtebisa da salicenzio gadasaxdelis daricxva SesaZlebelia wrfivi meTodis ga-

moyenebiT, SeTanxmebis vadis ganmavlobaSi.

fiqsirebul gadasaxdelebsa da arakompensirebad garantiebze uflebebis gadacema

Seuqcevadi xelSekrulebis dros, romelic licenziis mimRebs uflebas aZlevs, Tavi-

suflad gamoiyenos es uflebebi da licenziis gamcems ar rCeba araviTari Sesasrule-

beli valdebuleba, arsebiTad gayidvas niSnavs. aseT SemTxvevebSi, amonagebis aRiareba

xdeba gayidvisTanave.

Tu salicenzio gadasaxdelis an roialtis miReba an armiReba momavali periodis

movlenebzea damokidebuli, amonagebis aRiareba xdeba mxolod maSin, rodesac SesaZle-

belia salicenzio gadasaxdelis an roialtis miReba, rac, Cveulebriv, mas Semdeg gan-

xorcieldeba, rodesac am movlenas eqneba adgili.

dividendebis aRiareba xdeba maSin, rogorc ki ZalaSi Seva aqcioneris ufleba divi-

dendebis miRebis Sesaxeb (bass 18). dividendebis daricxva buRaltrul aRricxvaSi

aisaxeba gatarebiT:

d-ti _ misaRebi dividendebi;

k-ti _ Semosavali dividendebidan.

dividendebis miReba buRaltrul aRricxvaSi aisaxeba gatarebiT:


k-ti _ misaRebi dividendebi.

225

bass-is mixedviT, amonagebis aRiareba xdeba mxolod maSin, rodesac mosalodne-

lia operaciidan ekonomikuri sargeblis miReba sawarmoSi. magram Tu amonagebi ukve

asaxulia da amis Semdeg saeWvo gaxda Tanxis miReba, amosaRebi Tanxa aisaxeba rogorc

xarji da ara rogorc Tavdapirvelad aRiarebuli amonagebis Tanxis Sesworeba:

d-ti _ saeWvo da uimedo valebis xarji;

k-ti _ misaRebi dividendebi.

8.6. xarjebis aRiareba da Sefaseba

buRaltrul aRricxvaSi danaxarjebis asaxva da finansur angariSgebaSi maTi

aRiareba Sesabamisobis principidan gamomdinare, uSualodaa dakavSirebuli

Semosavlebis aRiarebasTan.

bass-is mixedviT, sawarmos mogebisa da zaralis angariSgebaSi xarjebis aRiareba

xdeba maSin, Tu sawarmodan momavali ekonomikuri sargeblis gasvla dakavSirebuli iq-

neba aqtivebis SemcirebasTan an valdebulebebis zrdasTan da Tu SesaZlebelia misi sa-

imedo Sefaseba-gazomva. es ki imas niSnavs, rom xarjebis aRiareba-gansazRvra xdeba ma-

Sinve, rogorc ki aRiarebuli iqneba aqtivebis Semcireba an valdebulebebis zrda.

magaliTi:

ZiriTadi saSualebebis cveTisa da amortizaciis daricxva niSnavs maTi amortizirebadi

Rirebulebis nawilis xarjad aRiarebas, romelic aisaxeba finansur angariSgebaSi,

kerZod, angariSgebaSi mogebisa da zaralis Sesaxeb, cveTisa da amortizaciis xarjis

saxiT. xolo meores mxriv, daricxuli cveTisa da amortizaciis TanxiT mcirdeba

ZiriTadi saSualebebis, rogorc aqtivis sabalanso Rirebuleba.

magaliTi:

sawarmos personalisaTvis xelfasis daricxva, romelic maT mier gaweuli Sromis

anazRaurebas warmoadgens, erTis mxriv, iwvevs sawarmos valdebulebebis zrdas

gadasaxdeli xelfasis saxiT, xolo meores mxriv, igi aRiardeba xarjad da xelfasis

xarjis saxiT aisaxeba finansur angariSgebaSi, kerZod, angariSgebaSi mogebisa da

zaralis Sesaxeb.

226

Semosavlebisa da danaxarjebis Sesabamisobis principis mixedviT, sawarmos moge-

bisa da zaralis angariSgebaSi xarjebis aRiareba xdeba maSin, Tu danaxarjebis gawevi-

sa da Semosavlebis calkeuli muxlebis miRebis procesebs Soris arsebobs pirdapiri

kavSiri. es ki imas niSnavs, rom erTi da igive sameurneo operaciiT, an movleniT gamow-

veuli xarjebisa da amonagebis aRiareba erTdroul unda moxdes. magaliTad,

realizebul produqciaze gaweuli sxvadasxva saxis xarji aRiarebuli iqneba maSinve,

rogorc ki sawarmo miiRebs amonagebs mocemuli produqciis realizaciidan. `roca sa-

saqonlo-materialuri faseulobebi gaiyideba, maTi sabalanso Rirebuleba unda aRiar-

des im periodis xarjebad, rodesac miRebul iqna Sesabamisi Semosavlebi. nebismieri sa-

saqonlo-materialuri faseulobebis neto sarealizacio Rirebulebamde Camoweris Tan-

xa, agreTve sasaqonlo-materialuri faseulobebis danakargis Tanxebi, Sesabamisad, unda

aRiardes im periodis xarjebad, roca moxda Camowera an adgili hqonda danakargebs~

(bass 2).


mixedviT, `Tu ekonomikuri sargeblis Semosvla sawarmoSi mosalodnelia ramdenime sa-

angariSgebo periodis Semdeg da maTi kavSiris dadgena SemosavlebTan mxolod zogadad

da arapirdapir aris SesaZlebeli, xarjebis aRiareba unda moxdes sistematurad raime

Sesabamisi normatiuli ganawilebis principis mixedviT~.

magaliTi:

iseTi aqtivebis SeZenaze gaweuli xarjebis danaxarjebad aRiareba, rogoricaa: Zi-

riTadi saSualebebi, aramaterialuri aqtivebi xdeba maTi sasargeblo gamoyenebis

mTeli periodis ganmavlobaSi, cveTis an amortizaciis xarjebis saxiT.

maSasadame, xarjebis ganawilebis aRniSnuli procedurebi iTvaliswinebs danaxar-

jebis aRiarebas im saangariSgebo periodebSi, rodesac aRniSnul muxlebTan dakavSire-

buli ekonomikuri sargebeli moixmareba an amoiwureba.

Tu xarji ar warmoSobs samomavlo ekonomikur sargebels, an am danaxarjis Se-

degad miRebuli ekonomikuri sargebeli ar SeiZleba aRiarebul da asaxul iqnes balan-

sSi, rogorc aqtivi, sawarmom mogebisa da zaralis angariSgebaSi xarjad unda aRiaros

da asaxos misi gawevisTanave.

magaliTi:

masalebis xarji, pirdapiri xelfasis xarji da a.S., Sedis ra damzadebuli

produqciis TviTRirebulebaSi, warmoadgens produqciis erTeulis TviTRirebulebis

227

gansazRvris safuZvels. damzadebuli produqcia sarealizaciod aris gamiznuli.

saangariSgebo periodis ganmavlobaSi realizebuli da ararealizebuli produqciis

raodenobidan gamomdinare, gaiangariSeba xarji, romelic aRiardeba mogebisa da zara-

lis angariSgebaSi realizebuli produqciis TviTRirebulebis saxiT, xolo

ararealizebuli _ balansSi, aqtivis (maragis) saxiT.

xarjis aRiareba mogebisa da zaralis angariSgebaSi, agreTve, moxdeba maSin, ro-

desac valdebuleba warmoiqmneba aqtivebis aRiarebis gareSe, magaliTad, garantiis uz-

runvelyofiT warmoqmnili valdebuleba.

8.7. konversiis danaxarjebiis aRricxva da

produqciis TviTRirebulebis

gaangariSeba

TviTRirebuleba produqciis warmoebasa da realizaciaze gaweuli danaxarjebis

fuladi gamoxatulebaa. finansuri angariSgebis momzadebisas, finansuri Sedegebis

gansazRvris miznebidan gamomdinare, aucilebelia realizebuli produqciis

TviTRirebulebis gansazRvra da misi aRiareba sawarmos angariSgebaSi mogebisa da

zaralis Sesaxeb. es ki, warmoebis (konversiis) danaxarjebis aRricxvisa da

damzadebuli produqciis TviTRirebulebis gansazRvris safuZvelze xdeba.

konversiis (gadamuSavebis) danaxarjebi moicavs iseT danaxarjebs, romlebic uSu-

alodaa dakavSirebuli produqciis erTeulis warmoebasTan. konversiis (gadamuSavebis)

danaxarjebi da Sesabamisad, produqciis TviTRirebuleba sam ZiriTad elements moicavs.

es elementebia:

- materialuri danaxarjebi;

- SromiTi danaxarjebi;

- sawarmoo zednadebi xarjebi.

konversiis materialuri danaxarjebi samrewvelo sawarmoebSi ZiriTadi da damxmare

masalebis danaxarjebs warmoadgens.

ZiriTadi masala (nedleuli) Seqmnili produqciis nivTieri safuZvelia, misi

substanciaa. ZiriTadi masalebi SeiZleba warmoebuli produqciis TviTRirebulebas

pirdapir, an arapirdapir (ganawilebiT) miekuTvnos. aseve, warmoebuli produqciis

TviTRirebulebaze pirdapiri gziT mikuTvnebuli masalebi yovelTvis ar warmoadgenen

ZiriTad masalebs da isini SeiZleba damxmare masalebi iyos.

228

damxmare masalebi Seqmnili produqciis mTavar saxes ar warmoadgens, magram

aucilebelia mis Sesaqmnelad. isini an moixmarebian Sromis saSualebebis mier (sawvav-

sacxebi masalebi _ manqanebis mier), an uerTdebian masalebs da monawileoben

operaciebSi.

konversiis (gadamuSavebis) SromiTi danaxarjebi produqciis warmoebaze uSualod

dasaqmebuli personalis Sromis anazRaurebis, anu xelfasis xarjebs warmoadgenen.

amitom aseTi xarjebi pirdapiri xelfasis saxelwodebiT aisaxeba. im personalis

xelfasi, romelic dasaqmebulia warmoebis procesSi, emsaxureba mas, magram uSualod

ar monawileobs calkeuli produqciis damzadebaSi, arapirdapir xelfasad aisaxeba, an

miekuTvneba sawarmoo zednadeb xarjebs.

konversiis (gadamuSavebis) danaxarjebi moicavs agreTve, sistematurad gasanawi-

lebel mudmiv da cvlad zednadeb xarjebs.

mudmivi sawarmoo zednadebi xarjebi iseTi arapirdapiri sawarmoo danaxarjebia,

romlebic warmoebis moculobis cvlilebasTan mimarTebaSi ucvleli rCeba. magaliTad,

aseTi danaxarjebia: cveTisa da amortizaciis danaxarjebi, sawarmoo mowyobilobebis

eqspluataciis xarjebi, agreTve, warmoebis marTvisa da administrirebis xarjebi.

cvladi sawarmoo zednadebi xarjebi iseTi arapirdapiri sawarmoo danaxarjebia,

romlebic warmoebis moculobis cvlilebebis pirdapirproporciulad icvleba.

magaliTad, damxmare masalebis danaxarjebi, damxmare personalis xelfasi.

konversiis danaxarjebis aRricxvis TvalsazrisiT mniSvnelovania xarjebis

klasifikacia:

maTi xasiaTisa da ekonomikuri daniSnulebis, anu ekonomikuri elementebis mixedviT;

sawarmoSi maTi funqciebis, anu sakalkulacio muxlebis mixedviT.

aqedan gamomdinare, danaxarjebis buRaltruli aRricxvisas SeiZleba gamoyenebul

iqnes ori meTodi, ekonomikuri elementebisa da sakalkulacio muxlebis mixedviT

danaxarjebis aRricxvis meTodebi. pirveli pasuxobs kiTxvas – ra saxis danaxarjs

hqonda adgili saerTod, xolo meore – konkretulad raze iqna gaweuli esa Tu is

xarji.

buRaltrul aRricxvaSi danaxarjebis aRricxvis ama Tu im meTodis gamoyeneba

dakavSirebulia finansuri angariSgebis, kerZod, mogebisa da zaralis Sesaxeb

angariSgebis momzadebis meTodTan.

229

ekonomikuri elementebis mixedviT danaxarjebis aRsaricxavad amJamad moqmedi

angariSTa gegmiT gaTvaliswinebulia saoperacio xarjebisaTvis gankuTvnili Sesabamisi

jgufis angariSebi, konkretuli sawarmos profilis mixedviT:

1. produqciis mwarmoebeli da momsaxurebis sferos sawarmoebisaTvis 7100 – realizebuli

produqciis TviTRirebuleba;

2. savaWro sawarmoebisaTvis 7200 _ realizebuli saqonlis TviTRirebuleba.

ekonomikuri elementebis mixedviT danaxarjebis aRricxvisas SeZenili sasaqonlo-

materialuri faseulobebi SeZenisTanave aRiardeba danaxarjad anu xdeba sasaqonlo-

materialuri faseulobebis aRricxva perioduli meTodiT.

sasaqonlo-materialuri faseulobebis aRricxvis perioduli meTodis

gamoyenebisas ar xdeba sasaqonlo-materialuri faseulobebis moZraobis yoveldRiuri

aRricxva uSualod maragebis amsaxvel angariSebze. am meTodis gamoyenebisas,

produqciis mwarmoebeli da momsaxurebis sferos sawarmoebisaTvis periodis

ganmavlobaSi SeZenili maragebi mTlianad daxarjulad iTvleba, amitom isini SeZenisas

aisaxeba sasaqonlo-materialuri faseulobebis (ZiriTadi an damxmare masalebis,

saqonlis) `SeZenis~ angariSis debetSi, fuladi saSualebebis an mowodebiT warmoqmnili

valdebulebebis angariSis kreditTan korespondenciiT:

d-ti _ masalebis danaxarjebi/SeZena; an

d-ti _ gayiduli/SeZenili saqoneli;

k_ti _ fuladi saSualebebis angariSebi; an

k-ti _ valdebulebebi mowodebidan.

saangariSgebo periodis bolos, finansuri angariSgebis momzadebisas, sasaqonlo-

materialuri faseulobebis saboloo (raodenobrivi) naSTi inventarizaciiT

ganisazRvreba, igi Sefasdeba sawarmos mier maragebis Sefasebis SerCeuli meTodiT

(`fifi~, saSualo-Sewonili, da sxva) da gamoiyvaneba sasaqonlo-materialuri

faseulobebis naSTebs (sawyis da saboloo) Soris sxvaoba, romelic warmoadgens

koreqtirebad Tanxas. naSTebs Soris sxvaobis TanxiT moxdeba maragebis sawyisi naSTis

koreqtireba, saboloo naSTamde misi dayvanis mizniT:

d-ti _ maragebis amsaxveli angariSebi;

k-ti _ maragebis koreqtirebis angariSi.

an piriqiT:

d-ti _ maragebis koreqtirebis angariSi;

k-ti _ maragebis amsaxveli angariSebi.

230

aRniSnuli koreqtirebadi gatarebis Semdeg, ganisazRvreba realizebuli

sasaqonlo-materialuri faseulobebis TviTRirebuleba, romelic warmoadgens

angariSis `realizebuli produqciis (saqonlis) TviTRirebuleba~ debetis naSTs am

momentisaTvis. maSasadame, realizebuli sasaqonlo-materialuri faseulobebis

TviTRirebuleba udris maragebis sawyis naSTs damatebuli maTi SeZena da

gamoklebuli saboloo naSTi.

SromiTi danaxarjebis aRricxvis wesi, ekonomikuri elementebis mixedviT

danaxarjebis aRricxvisas, damokidebulia personalis (muSebis) mier Sesasrulebel

samuSaoze, SromiTi danaxarji gaiweva mxolod erTi konkretuli produqciis, Tu

ramdenime sxvadasxva produqciis dasamzadeblad. miuxedavad imisa, rom SromiTi

danaxarji ZiriTadi xarjia da ekonomikur elements warmoadgens, pirvel SemTxvevaSi

pirdapiri xelfasis, xolo meore SemTxvevaSi arapirdapiri xelfasis saxiT aisaxeba.

sawarmos buRaltrul aRricxvaSi xelfasis daricxva aisaxeba gatarebiT:

d-ti - pirdapiri xelfasi;

d-ti - arapirdapiri xelfasi;

k-ti - gadasaxdeli xelfasi.

sawarmoo zednadebi xarjebi arapirdapir xarjebs warmoadgenen da

TviTRirebulebaSi ganawilebis wesiT aisaxebian.

mudmivi sawarmoo zednadebi xarjebis ganawileba saSualo sawarmoo simZlavris

mixedviT xdeba. saSualo sawarmoo simZlavre ewodeba warmoebis dones, romlis miRwe-

vac saSualod mosalodnelia ramdenime sawarmoo periodis ganmavlobaSi, warmoebis

normaluri funqcionirebis pirobebSi. im SemTxvevaSi, Tu warmoebis faqtobrivi done

uaxlovdeba warmoebis saSualo simZlavres, SesaZlebelia am maCveneblis gamoyenebac.

bass-is mixedviT, Tu warmoebuli produqciis erTeulze misakuTvnebeli mudmivi sawar-

moo zednadebi xarjebis Tanxa ar izrdeba dabali mwarmoeblurobis an mowyobilobebis

mocdenebis gamo, darCeba gaunawilebeli zednadebi xarjebi, romelic ar miekuTvneba

TviTRirebulebas da aisaxeba im periodis xarjebSi, romelSic iqna gaweuli.

magaliTi:

sawarmos gaangariSebiT, wliuri mudmivi sawarmoo zednadebi xarjebi Seadgens

400000 lars. wliuri saSualo sawarmoo simZlavre – 200000 cali. produqciis

erTeulze mudmivi sawarmoo zednadebi xarjebi 2 lari (400000 / 200000). damzadebuli

produqciis faqtobrivma raodenobam 180000 cali, xolo mudmivma sawarmoo zednadebma

xarjebma 400000 lari Seadgina. mudmivi sawarmoo zednadebi xarjebi ganawildeba da

231

TviTRirebulebas miekuTvneba 360000 lari (180000 X 2), xolo saangariSgebo periodis

xarjebs 40000 (400000 - 360000).

Tu saangariSgebo periodisTvis damaxasiaTebelia warmoebis araCveulebrivad ma-

Rali done, produqciis erTeulze mikuTvnebuli mudmivi sawarmoo zednadebi xarjebis

Tanxa im odenobiT unda Semcirdes, rom ar moxdes sasaqonlo-materialuri faseulobe-

bis Sefaseba TviTRirebulebaze maRali TanxiT.

magaliTi:

sawarmos gaangariSebiT, wliuri mudmivi sawarmoo zednadebi xarjebi Seadgens

400000 lars. wliuri saSualo sawarmoo simZlavre – 200000 cali. produqciis

erTeulze mudmivi sawarmoo zednadebi xarjebi 2 lari (400000 / 200000). damzadebuli

produqciis faqtobrivma raodenobam 260000 cali, xolo mudmivma sawarmoo zednadebma

xarjebma 400000 lari Seadgina. TviTRirebulebas miekuTvneba mudmivi sawarmoo zednade-

bi xarjebi 400000 lari, anu produqciis erTeulze 1,54 lari (400000 / 260000).

cvalebadi sawarmoo zednadebi xarjebis ganawileba produqciis erTeulze xdeba

sawarmoo simZlavreebis faqtobrivi gamoyenebis mixedviT.

magaliTi:

konversiis danaxarjebis aRricxva da realizebuli produqciis TviTRirebulebis

gansazRvra ekonomikuri elementebis mixedviT danaxarjebis aRricxvis meTodiT:

1. sawarmos maragebis naSTi inventarizaciis monacemebiT:

dasaxeleba saangariSgariSgebo

periodis dasawyisSi

saangariSgebo periodis

bolos

raod-ba fasi

(lari)

Rireb-a raod-ba fasi (lari) Rireb-a

masalebi 250 60 15000 268

mza produqcia 87 100 8700 257

daumTavrebeli warmoeba 7900 3125

2. a) sawarmos maragebis Sefasebis meTodia - `fifo~;

b) aRricxvis gamartivebis mizniT, masalebis SeZena aRricxulia `masalebis~ angariSze.

232

3. sawarmos saangariSgebo periodis sameurneo operaciebi:

1. SeZenilia masalebi 600 erTeuli, erTeulis fasi - 50 lari, Rirebuleba - 30.000 lari,

dRg – 5400 lari. fuli gadaricxulia sabanko angariSidan;

2. miRebulia masalebi momwodeblebisagan 818 erTeuli, erTeulis fasi - 55 lari,

Rirebuleba - 44990 lari, dRg – 8098 lari, sul 53088 lari;

3. sawyobidan gacemulia masalebi, romelic daixarja warmoebaSi produqciis

dasamzadeblad 1400 erTeuli;

4. daricxulia muSebis xelfasi 27975 lari;

5. warmoebidan miRebulia mza produqcia 120 cali;

6. myidvelebs Semdgomi gadaxdis pirobiT gaegzavnaT mza produqcia 100 cali, erTeulis

gasayidi fasi 150 lari; Rirebuleba 15.000 lari; dRg 2700 lari; sul 17700 lari;


8. myidvelebs gaegzavna produqcia 660 cali, erTeulis fasi 150 lari, Rirebuleba 99.000

lari, dRg 17.820 lari, sul 116820 lari;


lari, dRg 7290 lari, sul 47790 lari. angariSsworeba miwodebisTanave, Tanxa

Caricxulia sabanko angariSze.

buRaltruli aRricxvis mTavari Jurnali

TariRi angariSebis dasaxeleba aRniSvna debeti krediti

1 masalebi 1620 30000

gadaxdili dRg 3340 5400

Ferovnuli valuta bankSi 1210 35400

2 masalebi 1620 44990


valdebulebebi mowodebiT 3110 53088

4 pirdapiri xelfasi 7100 27975

gadasaxdeli xelfasi 3130 27975

6 moTxovnebi miwodebiT 1410 17700

233


gadasaxdeli dRg 3330 2700




9 erovnuli valuta bankSi 1210 47790



koreqtirebebi:

1 masalebis xarji 7100 75250

masalebi 1620 75250

2 maragebis koreqtireba 7100 4775


3 mza produqcia 1640 14430

maragebis (mza produqcia) koreqtireba 7100 14430

angariSebis daxurva:

1 Semosavali realizaciidan 6110 154500

saangariSgebo periodis mogeba/zarali 5330 154500

2 saangariSgebo periodis mogeba/zarali 5330 93570

realizebuli produqciis TviTRirebuleba 7100 93570


gaunawilebeli mogeba 5310 60930

buRaltruli aRricxvis mTavari wigni

erovnuli valuta bankSi angariSi #1210


naSTi periodis dasawyisSi 50000 50000

1 masalebi 1620 35400 14600

9 Semosavali realizaciidan 6110 47790 62390





masalebi angariSi #1620

234



1 Ferovnuli valuta bankSi 1210 30000 45000

2 valdebulebebi mowodebiT 3110 44990 89990

koreq 1 masalebis xarji 7100 75250 14740

daumTavrebeli warmoeba angariSi #1630



koreq 2 maragebis koreqtireba 7100 4775 3125

mza produqcia angariSi #1640



koreq 3 maragebis koreqtireba 7100 14430 23130



2 masalebi 1620 53088 53088

gadasaxdeli xelfasi angariSi #3130


4 pirdapiri xelfasi 7100 27975 27975

gadasaxdeli dRg angariSi #3330


6 moTxovnebi miwodebiT 1410 2700 2700


9 erovnuli valuta bankSi 1210 7290 27810

gadaxdili dRg angariSi #3340





235


dax. 3 saang. periodis mogeba 5330 60930 60930



dax. 1 Semosavali realizaciidan 6110 154500 154500

dax. 2 realizebuli produqciis TviTRirebuleba

7100 93570 60930

dax. 3 angariSis daxurva 5310 60930 0






dax. 1 daxurva 5330 154500 0

realizebuli produqciis TviTRirebuleba angariSi #7100



kor. 1 masalebis xarji 1620 75250 103225

kor. 2 maragebis koreqtireba 1630 4775 108000

kor. 3 maragebis koreqtireba 1640 14430 93570


maragebis raodenobrivi aRricxvis baraTebi

masalebi

TariRi Sinaarsi Semosavali (cali)

gasavali (cali)

saldo (cali)

r-ba fasi r-ba fasi r-ba fasi

naSTi periodis dasawyisSi 250 60 250

1 SeZena 600 50 850

2 SeZena 818 55 1668

3 xarjva 1668 1400 268 55

mza produqcia

236

TariRi Sinaarsi Semosavali (cali)

gasavali (cali)

saldo (cali)


3 damzadebulia 120 207

5 gayidulia 100 107


8 gayidulia 660 527

9 gayidulia 270 257

sul 1287 1030

gaangariSebebi:

maragebis koreqtireba:

1. masalebi

saangariSgebo periodis bolos, inventarizaciis monacemebiT, masalebis naSTi sawyobSi

268 erTeulia.

masalebis Sefaseba `fifos~ meTodiT:

daixarja produqciis warmoebaze:

250 erTeuli X 60 l. = 15000 lari;

600 erTeuli X 50 l. = 30000 lari;

550 erTeuli X 55 l. = 30250 lari;

sul 1400 erTeuli, 75250 lari

masalebis naSTi periodis bolos 268 erTeuli X 55 l. = 14740 lari.

2. daumTavrebeli warmoeba periodis bolos Sefasda 3125 larad;

daumTavrebeli warmoebis naSTebs Soris sxvaoba anu koreqtirebadi Tanxa 4775 laria

(7900-3125).

3. damzadebuli produqciis TviTRirebuleba 108000 laria;

sul damzadebulia 1200 cali produqcia;

erTeuli produqciis TviTRirebuleba 90 laria (108000 / 1200).


(xarjebis ekonomikuri Sinaarsis mixedviT)

amonagebi 154500

237

sxva Semosavlebi 0

cvlilebebi mza produqciisa da daumTavrebeli

warmoebis maragSi (9655)

gamoyenebuli nedleuli da masalebi 75250

personalis Senaxvis xarjebiA 27975

sxva xarjebi 0

sul xarjebi (93570)

mogeba 60930

sakalkulacio muxlebis mixedviT danaxarjebis aRricxvis meTodis gamoyenebisas,

moqmedi angariSTa gegmiT, produqciis TviTRirebulebis formirebisaTvis

gaTvaliswinebulia sasaqonlo-materialuri maragebis jgufis angariSi _ 1630

`daumTavrebeli warmoeba~. igi aqtiuri, sakalkulacio angariSia, mis debetSi aisaxeba

daumTavrebeli warmoebis sawyisi da saboloo naSTebi (inventarizaciis monacemebiT),

konversiis rogorc pirdapiri (ZiriTadi), aseve sawarmoo zednadebi danaxarjebi, xolo

kreditSi aisaxeba periodis ganmavlobaSi warmoebidan dabrunebuli gamouyenebeli

masalebi (TviTRirebulebiT), warmoebis narCenebi (SesaZlo gamoyenebis fasebiT),

wundebuli, arastandartuli produqcia (danakargebis TviTRirebulebiT).

sakalkulacio muxlebis mixedviT danaxarjebis aRricxvisas SeZenili sasaqonlo-

materialuri faseulobebis moZraoba (SeZena, xarjva) uSualod aisaxeba am

faseulobebis amsaxvel angariSebze, anu xdeba sasaqonlo-materialuri faseulobebis

aRricxva uwyveti (mudmivi) meTodiT.

uwyveti meTodis gamoyenebisas, sasaqonlo-materialuri faseulobebis miReba da

xarjva buRaltrul aRricxvaSi yoveldRiurad, qronologiuri TanmimdevrobiT

aisaxeba. SeZena aisaxeba sasaqonlo-materialuri maragebis Sesabamisi angariSebis

debetSi, fuladi saSualebebis an mowodebiT warmoqmnili valdebulebebis angariSebis

kreditTan korespondenciiT:


d_ti - gadaxdili dRg;



warmoebidan dauxarjavi masalebisa da meoradi gamoyenebis narCenebis sawarmos

sawyobSi dabruneba buRaltrul aRricxvaSi aisaxeba gatarebiT:

d_ti - masalebi;

238


rac Seexeba warmoebaSi damzadebul mza produqcias, igi periodis ganmavlobaSi

SemosavalSi aiReba normatiuli RirebulebiT, mza produqciis angariSis debetSi da

Seamcirebs daumTavrebel warmoebas:

d_ti - mza produqcia;


sasaqonlo-materialuri faseulobebis sawarmodan gacema, xarjva, realizacia,

TviTRirebulebiT aisaxeba saoperacio xarjebisaTvis gankuTvnili Sesabamisi jgufis

angariSebze, konkretuli sawarmos profilis mixedviT. produqciis mwarmoebeli da

momsaxurebis sferos sawarmoebisaTvis:

d-ti – realizebuli produqciis TviTRirebuleba;

k-ti _ mza produqcia.

savaWro sawarmoebisaTvis:

d-ti _ realizebuli saqonlis TviTRirebuleba;

k-ti _ saqoneli.

sakalkulacio muxlebis mixedviT danaxarjebis aRricxvisas pirdapiri SromiTi

danaxarjebi buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti _ daumTavrebeli warmoeba;


xolo sawarmoo zednadebi xarjebis produqciis TviTRirebulebaze mikuTvneba

aisaxeba gatarebiT:

d-ti _ daumTavrebeli warmoeba;

k-ti _ sawarmoo zednadebi xarjebi.

saangariSgebo periodis bolos, `daumTavrebeli warmoebis~ angariSis monacemebis

safuZvelze, ganisazRvreba warmoebuli produqciis faqtobrivi TviTRirebuleba:

daumTavrebeli warmoebis naSTs periodis dasawyisSi daemateba periodis warmoebis

danaxarjebi, anu `daumTavrebeli warmoebis~ angariSis debetis brunva, gamoakldeba

kreditis brunva da daumTavrebeli warmoebis naSTi periodis bolos.

relizebuli produqciis TviTRirebulebis gansazRvrisaTvis mza

produqciis naSTs periodis dasawyisSi unda daematos periodis ganmavlobaSi

239

damzadebuli produqciis TviTRirebuleba da gamoakldes mza produqciis naSTi

periodis bolos.

saangariSgebo periodis bolos, erTeuli produqciis faqtobrivi

TviTRirebulebis gaangariSebis Semdeg, ganisazRvreba sxvaoba faqtobriv da normatiul

TviTRirebulebas Soris, romlis gamravlebiT periodis ganmavlobaSi warmoebuli

produqciis raodenobaze miiReba koreqtirebadi Tanxa. Sesabamisad, kuTvnili

koreqtirebadi TanxiT moxdeba `mza produqciis~, `daumTavrebeli warmoebis~ da

`realizebuli produqciis TviTRirebulebis~ angariSebis koreqtireba.

masalebis xarjva warmoebaSi produqciis dasamzadeblad, daumTavrebeli

warmoebis mqone sawarmoebSi, pirdapir aisaxeba daumTavrebeli warmoebis angariSis

debetSi, masalebis angariSis kreditTan korespodenciiT:

d_ti - daumTavrebeli warmoeba;

k_ti - masalebi.

magaliTi:

konversiis danaxarjebis aRricxva da realizebuli produqciis TviTRirebulebis

gansazRvra sakalkulacio muxlebis mixedviT danaxarjebis aRricxvis meTodiT:

1. sawarmos maragebis naSTi inventarizaciis monacemebiT:

dasaxeleba saangariSg. periodis dasawyisSi

saangariSgebo periodis bolos

raod-ba fasi (lari)

Rireb-a raod-ba fasi (lari) Rireb-a

masalebi 250 60 15000 268

mza produqcia 87 100 8700 257


2. informacia sawarmos saaRricxvo politikidan:

a. sawarmos maragebis Sefasebis meTodi - `fifo~;

b. mza produqciis erTeulis normatiuli Rirebuleba saangariSgebo periodSi – 80 lari.

3. sawarmos saangariSgebo periodis sameurneo operaciebi:

1. SeZenilia masalebi 600 erTeuli, erTeulis fasi - 50 lari, Rirebuleba - 30.000 lari,

dRg – 5400 lari. fuli gadaricxulia sabanko angariSidan;

2. miRebulia masalebi momwodeblebisagan 818 erTeuli, erTeulis fasi - 55 lari,

Rirebuleba - 44990 lari, dRg 8098 lari, sul 53088 lari;

240

3. sawyobidan gacemulia masalebi, romelic daixarja warmoebaSi produqciis

dasamzadeblad 1400 erTeuli, 75250 lari;

4. daricxulia muSebis xelfasi 27975 lari;

5. warmoebidan miRebulia mza produqcia 120 cali, normatiuli Rirebuleba 9600 lari;

6. myidvelebs Semdgomi gadaxdis pirobiT gaegzavnaT mza produqcia 100 cali, erTeulis

gasayidi fasi 150 lari; Rirebuleba 15.000 lari; dRg 2700 lari; sul 17700 lari;



lari, dRg 17.820 lari, sul 116820 lari;


lari, dRg 7290 lari, sul 47790 lari. angariSsworeba miwodebisTanave, Tanxa

Caricxulia sabanko angariSze.

buRaltruli aRricxvis mTavari Jurnali

TariRi angariSebis dasaxeleba aRniSvna debeti krediti

1 masalebi 1620 30000


Ferovnuli valuta bankSi 1210 35400

2 masalebi 1620 44990




masalebi 1620 75250





6 a) moTxovnebi miwodebiT 1410 17700


241


b) gayiduli produqciis TviTRirebuleba

7100 8000

mza produqcia 1640 8000



8 a) moTxovnebi miwodebiT 1410 116820



b) gayiduli produqciis TviTRirebuleba

7100 52800


9 erovnuli valuta bankSi 1210 47790



b) gayiduli produqciis TviTRirebuleba 7100 21600


koreqtirebebi:

1 gayiduli produqciis TviTRirebuleba 7100 12000



gayiduli produqciis TviTRirebuleba 7100 830

angariSebis daxurva:


saangariSgebo periodis mogeba/zarali 5330 154500


realizebuli produqc. TviTRirebuleba 7100 93570



buRaltruli aRricxvis mTavari wigni

erovnuli valuta bankSi angariSi #1210



1 masalebi 1620 35400 14600



242




masalebi angariSi #1620



1 Ferovnuli valuta bankSi 1210 30000 45000


3 masalebis xarji 1630 75250 14740

daumTavrebeli warmoeba angariSi #1630

TariRi Sinaarsi miniSn. debeti krediti saldo


3 masalebi 1620 75250 83150

4 xelfasis xarji 3130 27975 111125

5 mza produqcia 1640 9600 101525

7 mza produqcia 1640 86400 15125

kor. 1 gayiduli produqciis TviTRir. 7100 12000 3125

mza produqcia angariSi #1640



5 daumTavrebeli warmoeba 1630 9600 18300

6 gayiduli produqcia 7100 8000 10300

7 daumTavrebeli warmoeba 1630 86400 96700



koreq 2 gayiduli produqciis TviTRir. 7100 830 23130



2 masalebi 1620 53088 53088

gadasaxdeli xelfasi angariSi #3130



243

gadasaxdeli dRg angariSi #3330





gadaxdili dRg angariSi #3340





TariRi Sinaarsi miniSneb debeti krediti saldo

dax. 3 saang. periodis mogeba 5330 60930 60930



dax. 1 Semosavali realizaciidan 6110 154500 154500

dax. 2 realizebuli produqciis TviTRir. 7100 93570 60930







dax. 1 daxurva 5330 154500 0

realizebuli produqciis TviTRirebuleba angariSi #7100


6 mza produqcia 1640 8000 8000

8 mza produqcia 1640 52800 60800

9 mza produqcia 1640 21600 82400

kor. 1 daumTavrebeli warmoeba 12000 94400

kor. 2 mza produqcia 830 93570

3 daxurva 93570 0

244

maragebis raodenobrivi aRricxvis baraTebi

masalebi

TariRi Sinaarsi Semosavali (cali) gasavali (cali)

saldo (cali)

r-ba fasi Tanxa r-ba fasi Tanxa r-ba fasi Tanxa

naSTi periodis dasawyisSi 250 60 15000

1 SeZena 600 50 30000

2 SeZena 818 55 44990

3 xarjva 1400 75250

1668 89990 1400 75250 268 55 14740

mza produqcia

TariRi Sinaarsi Semosavali (cali) gasavali (cali) saldo (cali)

r-ba norm. fasi

Tanxa r-ba norm.fasi

Tanxa r-ba fasi Tanxa

naSTi periodis dasawyisSi 87 8700 87 8700

3 damzadebulia 120 80 9600 207

5 gayidulia 100 80 8000 107

7 damzadebulia 1080 80 86400 1187

8 gayidulia 660 80 52800 527

9 gayidulia 270 80 21600 257

sul 1287 104700 1030 82400 257 22300

gaangariSebebi:

1. daxarjuli masalebis TviTRirebuleba:

245

masalebis Sefaseba `fifos~ meTodiT:

daixarja produqciis warmoebaze:

250 erTeuli X 60 l. = 15000 lari;

600 erTeuli X 50 l. = 30000 lari;

550 erTeuli X 55 l. = 30250 lari;

sul 1400 erTeuli, 75250 lari

masalebis naSTi periodis bolos 268 erTeuli X 55 l. = 14740 lari.

2. daumTavrebeli warmoeba periodis bolos Sefasda `fifos~ meTodiT 3125 larad;

3. damzadebuli produqciis TviTRirebuleba:

daumTavrebeli warmoebis naSTi periodis dasawyisSi 7900 lari;

masalebis xarji 75250 lari;

xelfasis xarji 27975 lari;

sul 111125 lari;

naSTi periodis bolos (-) 3125 lari;

produqciis TviTRirebuleba 108000 lari.

erTeuli produqciis faqtobrivi TviTRirebuleba 90 lari (108000 / 1200).

sxvaoba mza produqciis TviTRirebulebasa da normatiul Rirebulebas Soris 10 lari

(90 - 80);

sul damzadebulia 1200 cali produqcia.

koreqtirebadi Tanxa 12000 lari (1200 cali X 10 l.).

4. realizebuli produqciis faqtobrivi TviTRirebuleba:

mza produqciis naSTi periodis bolos _ 257 cali, TviTRirebuleba _ 23130 lari (257

X 90 l.)

realizebuli produqciis TviTRirebuleba:

mza produqciis naSTi periodis dasawyisSi 8700 lari;

damzadebulia periodis ganmavlobaSi 108000 lari;

mza produqciis naSTi periodis bolos (_) 23130 lari;

realizebuli produqciis TviTRirebuleba 93570 lari.

koreqtirebadi Tanxa - 830 lari (93570-94400).

246


(xarjebis funqciebis mixedviT)

amonagebi 154500

realizebuli produqciis TviTRirebuleba (93570)

saerTo mogeba 60970

sxva Semosavlebi 0

komerciuli xarjebi (0)

administraciuli xarjebi (0)

sxva xarjebi (0)

mogeba 60970

8.8. periodis xarjebis aRricxva

periodis xarjebi ewodeba iseT xarjebs, romlebic mxolod mimdinare

saangariSgebo periods unda miekuTvnos da momdevno periodebze misi mikuTvneba

dauSvebelia. periodis xarjebia:

- miwodebis xarjebi;

- saerTo da administraciuli xarjebi.

moqmedi angariSTa gegmiT, periodis xarjebis aRsaricxavad gaTvaliswinebulia

angariSebis Semdegi jgufebi: 7300 - `miwodebis xarjebi~ da 7400 - `saerTo da

administraciuli xarjebi~.

247

miwodebis xarjebi anu komerciuli xarjebi produqciis (saqonlis, momsaxurebis)

miwodebasTan (realizaciasTan) dakavSirebuli xarjebia. xarjebis am jgufs miekuTvneba:

reklamis xarjebi, Sromis anazRaureba da sakomisio gasamrjeloebi, transportirebisa

da Senaxvis xarjebi da miwodebis sxva xarjebi. miwodebis xarjebis aRsaricxavad

angariSTa gegmiT gaTvaliswinebulia Sesabamisi saxelwodebis Semdegi angariSebi:

7310 - reklamis xarjebi;

7320 - Sromis anazRaureba da sakomisio gasamrjeloebi;

7340 - transportirebisa da Senaxvis xarjebi;

7390 - miwodebis sxva xarjebi.

rogorc yvela xarjebis amsaxveli sxva angariSi, `miwodebis xarjebis~

angariSebic aqtiuri angariSebia. saangariSgebo periodis ganmavlobaSi am angariSebis

debetSi grovdeba Sesabamisi xarjebi, romlebic saangariSgebo periodis bolos

kreditiT gadaitaneba da Tavs moiyris 7300 - miwodebis xarjebis angariSis debetSi da

am angariSis saerTo TanxiT miekuTvneba saangariSgebo periodis mogeba/zaralis

angariSs, romlis daxurvis Semdeg aisaxeba finansur angariSgebaSi, kerZod,

angariSgebaSi mogebisa da zaralis Sesaxeb, saxelwodebiT - `miwodebis xarjebi~.

magaliTi:

sawarmom saangariSgebo periodis ganmavlobaSi ganaxorciela Semdegi operaciebi:

1. qalaqis sxvadasxva raionSi reklamis ganTavsebisaTvis sareklamo saagentos

gadauxada 12000 lari.

d-ti - reklamis xarjebi - 12000;

k-ti – fuladi saSualebebis angariSebi - 12000.

2. realizebuli produqciis transportirebisaTvis satransporto sawarmos gadauxada

23000 lari.

d-ti - transportirebisa da Senaxvis xarjebi - 23000;


3. daricxulia tvirTis gamcileblebis xelfasi 7000 lari.

d-ti - Sromis anazRaureba da sakomisio gasamrjeloebi - 7000;

k-ti - gadasaxdeli xelfasi - 7000.

4. gadaxdilia sawarmos savaWro obieqtebis dacvisaTvis 3000 lari.

248

d-ti - miwodebis sxva xarjebi - 3000;


saangariSgebo periodis bolos daixureba xarjebis angariSebi da gadaitaneba

`miwodebis xarjebis~ angariSze:

d-ti - miwodebis xarjebi - 45000;

k-ti - reklamis xarjebi - 12000;

k-ti - transportirebisa da Senaxvis xarjebi - 23000;

k-ti - Sromis anazRaureba da sakomisio gasamrjeloebi - 7000;

k-ti - miwodebis sxva xarjebi - 3000.

Semdeg ki, miwodebis xarjebis angariSis daxurviT aisaxeba jer saangariSgebo periodis

mogeba/zaralis angariSze, Semdeg ki, angariSgebaSi mogebisa da zaralis Sesaxeb:

d-ti - saangariSgebo periodis mogeba/zarali - 45000;

k-ti - miwodebis xarjebi - 45000.

saerTo da administraciuli xarjebi warmoebis momsaxurebasa da sawarmos

marTvasTan dakavSirebuli xarjebia. saerTo da administraciuli xarjebs miekuTvneba

iseTi xarjebi, rogoricaa: administraciuli personalis Sromis anazRaurebis xarjebi,

saerTo daniSnulebis ZiriTadi saSualebebis, magaliTad, saofise Senobis, inventaris

da a.S. cveTisa da amortizaciis, remontis xarjebi, dazRvevis xarjebi, ijaris xarjebi,

komunikaciis xarjebi, sakonsultacio, auditoruli, sasamarTlo da iuridiuli

momsaxurebis xarjebi, saeWvo moTxovnebTan dakavSirebuli xarjebi, sagadasaxado

xarjebi da sxva.

saerTo da administraciuli xarjebis gamijvna Sida funqciuri daniSnulebiT da

periodebs Soris ganawileba TiTqmis SeuZlebelia.

saerTo da administraciuli xarjebis aRsaricxavad angariSTa gegmiT

gaTvaliswinebulia igive saxelwodebis angariSebis jgufi _ 7400 `saerTo da

administraciuli xarjebi~. rogorc xarjebis amsaxveli yvela sxva angariSi, saerTo da

administraciuli xarjebis angariSebic aqtiuri angariSebia, romlebic periodis

ganmavlobaSi debetiT kribaven Sesabamis xarjebs, xolo periodis bolos, xarjebis

saerTo, jamobrivi Tanxa kreditiT gadaaqvT jer saangariSgebo periodis

mogeba/zaralis angariSze, Semdeg ki, saangariSgebo periodis mogeba/zaralis angariSis

daxurvisa da finansuri angariSgebis momzadebisas _ angariSgebaSi mogebisa da

zaralis Sesaxeb, saerTo saxelwodebiT `saerTo da administraciuli xarjebi~. saerTo

da administraciuli xarjebis SemadgenlobaSi erT-erTi mniSvnelovani xarjia

administraciuli personalis Sromis anazRaurebis xarjebi. periodis ganmavlobaSi

249

administraciuli personalis xelfasis daricxva buRaltrul aRricxvaSi aisaxeba

gatarebiT:

d-ti _ administraciuli personalis Sromis anazRaurebis xarjebi;


rogorc aRniSnuli iyo, saerTo xarjebs miekuTvneba administraciuli da saofise

Senobebis, avejis da sxva inventaris, saerTo daniSnulebis satransporto saSualebebis,

ofisis aRWurvilobis movla-Senaxvisa da cveTis xarjebi.

saerTo daniSnulebis ZiriTadi saSualebebis movla-Senaxvis xarjebi periodis

ganmavlobaSi aisaxeba saerTo da administraciuli xarjebis SemadgenlobaSi, angariSze

`remontis xarjebi~, xarjebis saxeebis mixedviT:

d-ti _ remontis xarjebi;

k-ti _ fuladi saSualebebis angariSebi;

k-ti _ masalebi da a.S.

xolo saerTo daniSnulebis ZiriTadi saSualebebis cveTisa da amortizaciis

daricxva aisaxeba gatarebiT:

d-ti _ cveTisa da amortizaciis xarji;

k-ti _ Senobebis cveTa;

k-ti _ satransporto saSualebebis cveTa da a.S.

Tu sawarmos aqvs ijariT aRebuli saerTo daniSnulebis ZiriTadi saSualebebi,

magaliTad, saofise Senoba, mimdinare periodis saijaro qiris daricxva an pirdapir

gadaxda aisaxeba gatarebiT:

d-ti _ saijaro qiris xarji;

k-ti _ gadasaxdeli saijaro qira; an


saerTo xasiaTis xarjebia bankis momsaxurebis, satelefono momsaxurebis,

internetis da sxva analogiuri xarjebi, romlebic komunikaciis xarjebad iwodebian

da periodis ganmavlobaSi aRiricxebian gatarebiT:

d-ti _ komunikaciis xarjebi;

k-ti _ fuladi saSualebebis angariSebi; an

k-ti _ sxva moklevadiani valdebulebebi.

saerTo xasiaTis sagadasaxado xarjs warmoadgens qonebis gadasaxadi (miwis

gadasaxadi). saangariSgebo periodis qonebis gadasaxadis daricxva aisaxeba gatarebiT:

d-ti _ qonebis gadasaxadis xarji;

250

k-ti _ gadasaxdeli qonebis gadasaxadi.

Tu sawarmo mizanSewonilad miiCnevs Sesabamisi riskebis dazRvevis mizniT, warsuli

wlebis gamocdilebidan gamomdinare, Seqmnas saeWvo moTxovnebis rezervi, misi daricxva

gatardeba:

d-ti _ saeWvo moTxovnebTan dakavSirebuli xarjebi;

k-ti _ saeWvo moTxovnebis koreqtireba (rezervi).

periodis ganmavlobaSi Sesabamis angariSebze dagrovili saerTo da

administraciuli xarjebi saangariSgebo periodis bolos, mTliani jamiT Camoiwereba

da miekuTvneba jer saangariSgebo periodis mogeba/zaralis angariSs, Semdeg ki,

aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb:


k-ti _ saerTo da administraciuli xarjebi.

8.9. sesxiT sargeblobasTan dakavSirebuli

danaxarjebis aRricxva

sawarmo Tavis saqmianobaSi xSirad iyenebs sesxebs. sesxiT sargebloba yovelTvis

garkveul xarjebTanaa dakavSirebuli. sesxiT sargeblobasTan dakavSirebuli danaxar-

jebis aRiareba, maTi buRaltruli aRricxva reglamentirebulia bass 23 - `sesxiT

sargeblobasTan dakavSirebuli danaxarjebi~.

bass-is mixedviT, sesxiT sargeblobasTan dakavSirebuli danaxarjebi aris

sawarmos mier nasesxebi saxsrebisaTvis sakuTar Tavze aRebuli procenti da sxva dana-

xarjebi.

sesxiT sargeblobasTan dakavSirebul danaxarjebSi Sedis:

bankis overdraftis, mokle da grZelvadiani sesxebis saprocento ganakveTebi;

sesxiT sargeblobasTan dakavSirebuli daTmobebisa da danamatebis amortizacia;

sesxis aRebasTan dakavSirebuli organizaciuli danaxarjebis amortizacia;

finansur ijarasTan dakavSirebuli finansuri xarjebi;

ucxour valutaSi aRebul sesxebTan dakavSirebuli sakurso sxvaobis Tanxa, Tu igi gani-

xileba rogorc saprocento danaxarjebis Sesworeba.

251

sesxiT sargeblobasTan dakavSirebuli danaxarjebis buRaltruli aRricxvis

sabaziso meTodis mixedviT, `sesxiT sargeblobasTan dakavSirebuli danaxarjebi unda

aRiardes im periodis xarjebad, rodesac iqna gaweuli~ (bass 23).

maSasadame, ZiriTadi saaRricxvo meTodiT, sesxiT sargeblobasTan dakavSirebuli

yvela saxis danaxarjis xarjebad aRiareba xdeba maTi gawevisTanave, miuxedavad imisa,

Tu rogor xdeba sesxis gamoyeneba.

bankis overdraftis, mokle da grZelvadiani sesxebis saprocento xarjis aRiareba

buRaltrul aRricxvaSi aisaxeba gatarebiT:

d-ti _ saprocento xarji;

k-ti _ gadasaxdeli procentebi; an


sesxiT sargeblobasTan dakavSirebuli daTmobebisa da danamatebis amortizacia

Tanabarzomieri Camoweris meTodiT xdeba da im periodis xarjad aRiardeba, romelsac

igi ganekuTvneba.

igive wesiT xdeba sesxis aRebasTan dakavSirebuli organizaciuli danaxarjebis

Camowera (amortizacia).

finansur ijarasTan dakavSirebuli finansuri (saprocento) xarjebi saijaro

valdebulebis Semadgeneli nawilia da saijaro valdebulebis saerTo Tanxis

diskontirebiT gamoiyofa. finansur ijarasTan dakavSirebuli saprocento xarjebi

bass-is moTxovnis Tanaxmad, ijaris mTel periodze unda ganawildes, yoveli

saangariSgebo periodis valdebulebis naSTis mimarT mudmivi saprocento ganakveTis

gamoyenebiT.

finansuri xarjebi aRiardeba moijaris buRaltrul aRricxvaSi da aisaxeba

gatarebiT:

d-ti - saprocento xarji;

k-ti - gadasaxdeli procentebi.

ucxour valutaSi aRebul sesxebTan dakavSirebuli sakurso sxvaoba xarjad

aRiardeba im SemTxvevaSi, Tu igi iwvevs saprocento danaxarjebis Sesworebas.

bass-iT nebadarTulia alternatiuli meTodis gamoyenebac, anu danaxarjebis kapita-

lizacia im SemTxvevaSi, rodesac sesxi pirdapir ukavSirdeba gansakuTrebuli aqtivis

SeZenis, warmoebis an mSeneblobis process. `gansakuTrebuli aqtivis SeZenasTan, warmoe-

basTan an mSeneblobasTan uSualod dakavSirebuli sesxiT sargeblobis danaxarjebi

unda aRiricxos aRniSnuli aqtivis TviTRirebulebaSi anu moxdes maTi kapitalizacia.~

(bass 23).

252

sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizebadi nawilis

gansazRvrac standartis moTxovnebis Sesabamisad xorcieldeba.

gansakuTrebuli aqtivi aris iseTi aqtivi, romlis daniSnulebisamebr gamosayene-

blad an gasayidad momzadebisaTvis saWiroa drois mniSvnelovani periodi.

gansakuTrebuli aqtivi SeiZleba iyos sasaqonlo_materialuri faseulobebi, ro-

melTa warmoeba an mSenebloba daniSnulebisamebr gamoyenebis an gasayidad momzadebisa-

Tvis moiTxovs drois did periods, aseve, sawarmoo Senobebi da nagebobebi, Zalovani

manqanebi, mowyobiloba da sainvesticio qoneba, sxva saxis investiciebi, grZelvadiani

finansuri dabandebebi.

sxva saxis finansuri dabandebebi, agreTve sasaqonlo-materialuri faseulobebi,

romelTa seriuli warmoeba SesaZlebelia drois mokle periodis ganmavlobaSi, an aqti-

vebi, romlebic SeZenisTanave ukve mzad aris daniSnulebisamebr gamosayeneblad, an gasa-

yidad, ar miekuTvneba gansakuTrebul aqtivebs. Sesabamisad, am miznebisaTvis aRebuli

sesxis sargeblobasTan dakavSirebuli danaxarjebis buRaltruli aRricxva sabaziso

meTodiT xdeba da igi aRiardeba periodis xarjad.

gansakuTrebuli aqtivis SeZenasTan, warmoebasTan an mSeneblobasTan uSualod da-

kavSirebuli sesxiT sargeblobis danaxarjebi kapitalizdeba, anu CairTveba aRniSnuli

aqtivebis sabalanso RirebulebaSi, Tu momavalSi mosalodnelia am aqtivebisagan ekono-

mikuri sargeblis miReba da SesaZlebelia danaxarjebis saimedod Sefaseba. yvela sxva

danaxarji, romelic am or pirobas ar daakmayofilebs, maTi gawevisTanave xarjebad

unda aRiardes.

gansakuTrebuli aqtivebis SeZenasTan, warmoebasTan an mSeneblobasTan uSualod

dakavSirebul danaxarjebs miekuTvneba sesxiT sargeblobasTan dakavSirebuli is da-

naxarjebi, romelTa Tavidan acileba SesaZlebeli iqneboda, aucilebeli rom ar yofi-

liyo gansakuTrebul aqtivebTan dakavSirebuli danaxarjebis gaweva. Tu sawarmo sesxs

iRebs mxolod gansakuTrebuli aqtivebis SeZenis, warmoebis an mSeneblobis mizniT, ma-

Sin SesaZlebelia sesxiT sargeblobasTan dakavSirebuli danaxarjebis im nawilis sai-

medod gansazRvra, romelic uSualod ukavSirdeba mocemul aqtivs.

Tu sesxis aReba xdeba romelime konkretuli gansakuTrebuli aqtivis SesaZenad,

sawarmoeblad an asaSeneblad, maSin sesxiT sargeblobasTan dakavSirebuli danaxarje-

bis kapitalizebadi nawili ganisazRvreba saangariSgebo periodSi gaweuli sesxiT sar-

geblobasTan dakavSirebuli faqtobrivi danaxarjebidan im sainvesticio Semosavlebis

Tanxis gamoqviTviT, romelic mocemuli sesxis moklevadiani finansuri dabandebidan

miiReba.

xSirad, gansakuTrebuli aqtivis SesaZenad, sawarmoeblad an asaSeneblad aRebuli

sesxi mTlianad an nawilobriv ar gamoiyeneba daniSnulebisamebr. SeiZleba sawarmom

253

sesxis droebiT Tavisufali nawili daabandos moklevadian aqtivebSi. aseT SemTxvevaSi,

mocemuli periodis danaxarjebis kapitalizebadi Tanxis gansazRvrisas sesxiT sargeb-

lobasTan dakavSirebul danaxarjebs unda gamoakldes moklevadiani finansuri dabande-

bidan miRebuli sainvesticio Semosavali.

SeiZleba adgili qondes sawinaaRmdego SemTxvevas _ sawarmo iRebs Cveulebrivi,

saerTo daniSnulebis sesxs, magram gamoiyenebs romelime konkretuli gansakuTrebuli

aqtivis SesaZenad, sawarmoeblad an asaSeneblad. aseT SemTxvevaSi, sesxiT sargeblobas-

Tan dakavSirebuli danaxarjebis kapitalizebadi Tanxis gansazRvrisaTvis gamoiyeneba

am aqtivze gaweuli danaxarjebis kapitalizaciis norma. igi aris sesxiT sargeblobas-

Tan dakavSirebuli danaxarjebis saSualo Sewonili sidide, sawarmos mier mocemul sa-

angariSgebo periodSi gadauxdeli sesxis im nawilTan, romelic gankuTvnili ar aris

gansakuTrebuli aqtivebis SesaZenad, sawarmoeblad an asaSeneblad. amasTan, mocemuli

periodis kapitalizebadi danaxarjebis Tanxa ar unda aRematebodes amave periodSi ga-

weul, sesxiT sargeblobasTan dakavSirebuli danaxarjebis Tanxas.

bass-iT gansazRvrulia sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapita-

lizaciis dro. igi gansakuTrebuli aqtivis TviTRirebulebis nawilis saxiT iwyeba ma-

Sin, rodesac:

gansakuTrebul aqtivze gaweulia pirveli danaxarjebi;

gaweulia sesxiT sargeblobasTan dakavSirebuli pirveli danaxarjebi;

dawyebulia pirveli samuSaoebi mocemuli aqtivis daniSnulebisamebr gamosayeneblad an

gasayid mdgomareobaSi mosayvanad.

gansakuTrebul aqtivebze gaweuli pirveli danaxarjebi gulisxmobs sawarmos

aqtivebis gasvlas (xarjvas), xolo sesxiT sargeblobasTan dakavSirebuli pirveli

danaxarjebi gulisxmobs procentebze valdebulebis warmoSobas.

sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizaciis periodi

grZeldeba manamde, vidre ar dasruldeba aqtivze teqnikuri Tu administraciuli

xasiaTis aqtiuri samuSaoebi, romelic aqtivis sawarmoo gamoyenebisaTvis an gasayidad

mosamzadebeli samuSaoebis ganuyofeli nawilia.

sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia SeiZleba

droebiT SeCerdes an Sewydes.

sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia droebiT un-

da SeCerdes im momentSi, rodesac Seferxdeba aqtivze aqtiuri samuSaoebis warmarTvis

procesi, xolo unda Sewydes maSin, rodesac, ZiriTadad, damTavrdeba mocemuli aqtivis

gamoyenebisaTvis an gasayidad momzadebisaTvis saWiro yvela aqtiuri samuSao.

magaliTi:

254

sawarmom SeiZina mowyobiloba 100000 larad da gasca Tamasuqi. wliuri saprocento

ganakveTi – 12%. gadaxdis periodi - 4 weli, yovewliurad Tanabari odenobiT,

procentTan erTad. mowyobilobis montaJisa da saeqspluataciod momzadebis periodi -

12 Tve. mosamzadebeli samuSaoebi daiwyeba mowyobilobis sawarmoSi mitanisTanave.

imis gamo, rom mowyobilobis SeZenidan eqspluataciaSi gadacemamde periodi

gansazRvrulia da 12 Tves moicavs, mowyobiloba gansakuTrebul aqtivs warmoadgens. e.

i. unda moxdes sesxis sargeblobasTan dakavSirebuli danaxarjebis (procentis)

kapitalizacia.


1. mowyobilobis SeZena:


k-ti _ gasanaRdebeli Tamasuqebi - 100000.

2. grZelvadiani saTamasuqo valdebulebis mimdinare nawilis gamoyofa:

25000 lari (100000 lari / 4 weli).

d-ti _ gasanaRdebeli Tamasuqi - 25000;

k-ti _ grZelvadiani valdebulebebis mimdinare nawili - 25000.

3. sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia:

gaangariSeba:

- dawyebis dro - mowyobilobis sawarmoSi motanisTanave;

- kapitalizaciis periodi – 12 Tve;

- kapitalizaciis Tanxa – 48000 (100000 X 12% X 4);

- kapitalizaciis erTi Tvis Tanxa – 4000 lari (48000 / 12 Tveze);



k-ti _ gadavadebuli gadasaxdeli procentebi - 4000.

da a. S. 12 Tvis ganmavlobaSi.


I weli – 12000 lari (100000 X 12%).

d-ti _ gadavadebuli gadasaxdeli procenti - 12000;

k-ti _ gadasaxdeli procenti - 12000.

255

da a. S. yovelwliurad, 4 wlis ganmavlobaSi.

aqtiuri samuSaoebisa da kapitalizaciis periodis damTavrebis Semdeg aqtivis

Rirebuleba 148000 lari gaxdeba (100000 + 48000).

aqtivis eqspluataciaSi Sesvlis Semdeg daiwyeba saprocento da ZiriTadi Tanxis

gadaxda.

5. valdebulebebis gadaxda:

d-ti _ grZelvadiani valdebulebebis mimdinare nawili – 25000;

d-ti _ gadasaxdeli procenti - 12000;


da a. S. yovelwliurad, 4 wlis ganmavlobaSi.

8.10. valutis kursis cvlilebiT miRebuli

Semosavlebisa da xarjebis aRricxva

sawarmos ufleba aqvs, misi saqmianobidan gamomdinare, ganaxorcielos operaciebi

ucxouri valutiT. ucxouri valuta aRniSnavs yvela sxva valutas, romelic ar warmo-

adgens sawarmos samuSao valutas. operaciebis ucxouri valutiT ganxorcielebam

SeiZleba gavlena moaxdinos sawarmos Semosavlebsa da xarjebze, ucxouri valutis

kursis cvlilebis gamo. ucxouri valutiT warmoebuli operaciebi buRaltrul

aRricxvaSi aisaxeba saangariSgebo (lari) valutiT, saangariSgebo valutasa da

ucxour valutas Soris operaciis moxdenis dRes arsebuli gacvliTi kursiT.

saangariSgebo periodis bolos, finansuri angariSgebis momzadebisas, ucxouri

valutiT Sefasebuli fuladi muxlebi unda Sefasdes balansis momzadebis

TariRisaTvis arsebuli saboloo savaluto kursiT. Sedegad warmoiqmneba sakurso

sxvaoba.

bass-is mixedviT, rodesac fuladi muxlebi ucxouri valutiT warmoebuli opera-

ciebisagan aris warmoqmnili da savaluto gacvliTi kursi Seicvleba operaciis TariR-

sa da saangariSsworebo TariRs Soris drois monakveTSi, warmoiqmneba sakurso sxvaoba.

sakurso sxvaobebi, romlebic warmoiqmneba fuladi muxlebis ganaRdebis an maTi

gadaangariSebis dros, unda aRiardes mogebaSi an zaralSi im saangariSgebo periodSi,

rodesac igi warmoiqmneba.

Tu angariSsworeba imave saangariSgebo periodSi moxda, rodesac operacia gan-

xorcielda, maSin yvela sakurso sxvaoba aRiardeba imave saangariSgebo periodSi. meo-

res mxriv, rodesac angariSsworeba xorcieldeba romelime momdevno saangariSgebo pe-

256

riodSi, sakurso sxvaoba, romelic aRiarebulia TiToeul wina saangariSgebo periodSi

angariSsworebis periodamde, ganisazRvreba am periodis sakurso sxvaobis cvlilebiT.

9.2.1. rodesac arafulad muxlTan dakavSirebuli Semosuloba an zarali pirdapir saku-

Tar kapitalSi aRiardeba, maSin Semosulobisa da zaralis Semadgeneli sakurso sxvao-

bis nebismieri komponentic pirdapir sakuTar kapitalSi unda aRiardes. xolo rodesac

arafulad muxlTan dakavSirebuli Semosuloba an zarali mogebaSi an zaralSi aRiar-

deba, maSin Semosulobisa da zaralis Semadgeneli sakurso sxvaobis nebismieri kompo-

nentic mogebaSi an zaralSi aRiardeba.

magaliTi:

2009 wlis 1 oqtombers sawarmom ganaxorciela saqonlis importi, gadaxdis 6 Tviani

ganvadebiT. saqonlis Rirebuleba 10000 aSS dolari, gacvliTi kursi – 1 = 1,50 lars.

2009 wlis 30 noembers gadaixada 5000 aSS dolari, gacvliTi kursi – 1 = 1,70 lars.


1. saqonlis SeZena:


k-ti _ valdebulebebi mowodebiT -15000.

2. valdebulebis nawilis gadaxda (30.11.2009w.)

d-ti _ valdebulebebi mowodebiT – 7500;

d-ti _ zarali kursTa Soris sxvaobidan - 1000;

k-ti _ ucxouri valuta bankSi - 8500;

2009 wlis 31 dekembers gacvliTi kursi iyo: 1 = 1,40 lari. finansur angariSgebaSi

valdebuleba unda aisaxos balansis momzadebis TariRisaTvis arsebuli saboloo

savaluto kursiT (1 = 1,40). kursTa Soris sxvaoba 500 laria [5000 X (-0,10)] da unda

aRiardes Semosavlad.

3. d-ti _ valdebulebebi mowodebiT – 500;

k-ti _ mogeba kursTa Soris sxvaobidan - 500.

257

Tavi IX. finansuri angariSgeba

9.1. finansuri angariSgebis komponentebi

da elementebi

finansuri angariSgeba, romlis mizani momxmareblebisaTvis sawarmos finansuri

mdgomareobis, misi saqmianobis Sedegebisa da fuladi saSualebebis moZraobis Sesaxeb

informaciis miwodebaa, aris saangariSgebo periodis ganmavlobaSi sawarmos finansuri

mdgomareobisa da mis mier ganxorcielebuli sameurneo operaciebis struqturulad

Camoyalibebuli finansuri suraTi. finansur angariSgebaSi asaxuli informacia mis

momxmareblebs ekonomikuri gadawyvetilebebis miRebis saSualebas aZlevs. finansuri

angariSgeba utyuari unda iyos da samarTlianad asaxavdes sawarmos saqmianobas da mis

finansur Sedegebs. mxolod aseT finansur angariSgebas SeuZlia momxmareblebs maTTvis

sasargeblo informacia miawodos. es ki, finansuri angariSgebis xarisxobrivi

maxasiaTeblebis sruli dacviT miiRweva. finansuri angariSgebis momzadebisa da

258

wardgenis struqturuli safuZvlebis mixedviT aseTi maxasiaTeblebia: aRqmadoba,

Sesabamisoba, saimedooba da Sesadarisoba.

finansuri angariSgebis momzadeba da momxmareblebisaTvis wardgena sawarmos

xelmZRvanelobas evaleba. sawarmo valdebulia saangariSgebo periodis bolos

moamzados da waradginos saerTo daniSnulebis finansuri angariSgeba, romlis sruli

paketi moicavs:

balanss;

angariSgebas mogebisa da zaralis Sesaxeb;

sxva angariSgebebs, magaliTad, sakuTari kapitalis cvlilebebis angariSgebas;

angariSgebas fuladi nakadebis Sesaxeb;

saaRricxvo politikas da axsna-ganmartebiT SeniSvnebs.

finansur angariSgebaSi asaxuli informacia dajgufebulia maTi ekonomikuri

maxasiaTeblebis mixedviT. amgvar dajgufebas finansuri angariSgebis elementebs

uwodeben. finansuri angariSgebis elementebia: aqtivebi, valdebulebebi, sakuTari

kapitali, Semosavlebi da xarjebi. aqedan pirveli sami elementi buRaltrul balansSi

aisaxeba, misi balansis elementebia. sawarmos finansuri mdgomareobis Sefaseba swored

buRaltruli balansis, misi elementebis safuZvelze xdeba.

mogebisa da zaralis Sesaxeb angariSgebis elementebs Semosavlebi da xarjebi

warmoadgenen. isini asaxaven sameurneo saqmianobaSi momxdar operaciebsa da movlenebs,

romlebmac drois garkveuli periodis ganmavlobaSi gavlena iqonies sawarmos

finansur mdgomareobaze da aqtivebis, valdebulebebisa da kapitalis cvlilebebi

ganapirobes. saangariSgebo periodis Semosavlebisa da xarjebis erTmaneTTan

dapirispireba sawarmos saqmianobis finansuri Sedegis gansazRvris saSualebas iZleva,

romelic mogebis an zaralis saxiT warmogvidgeba.

finansur angariSgebaSi asaxuli informacia, momxmareblisaTvis ufro gasagebi da

sasargeblo rom iyos, misi elementebi rogorc buRaltrul balansSi, aseve

angariSgebaSi mogebisa da zaralis Sesaxeb, dajgufebuladaa warmodgenili.

finansur angariSgebaSi im muxlebis asaxvas, romlebic akmayofileben mocemuli

elementis ganmartebas, aRiareba ewodeba. aRiareba gulisxmobs mocemuli muxlis

sityvier da Tanxobriv asaxvas buRaltrul balansSi an mogebisa da zaralis

angariSgebaSi. muxli, romelic akmayofilebs finansuri angariSgebis elementis cnebas,

aRiardeba da masSi aisaxeba im SemTxvevaSi, Tu:

SesaZlebelia am muxliT gamowveuli momavali ekonomikuri sargeblis sawarmoSi

Semosvla an sawarmodan gasvla;

muxls gaaCnia saimedod Sefasebuli ricxobrivi mniSvneloba.

259

bass marTalia, iTvaliswinebs finansuri angariSgebis elementebis Sefasebas

pirvandeli Rirebulebis (faqtiuri TviTRirebulebis), mimdinare Rirebulebis,

sarealizacio Rirebulebis da diskontirebuli Rirebulebis meTodebiT, magram

finansuri angariSgebis momzadebis safuZvlad aRiarebs pirvandel Rirebulebas.

9.2. finansuri angariSgebis mosamzadebeli

daskvniTi samuSaoebi

finansuri angariSgebis momzadeba moiTxovs saangariSgebo periodis bolos rigi

samuSaoebis Catarebas, romelic ganapirobebs finansur angariSgebaSi asaxuli muxlebis

realurobasa da saimedoobas. aseTi mosamzadebeli samuSaoebia: inventarizacia,

saaRricxvo ciklis damamTavrebeli operaciebi, makoreqtirebeli gatarebebis warmoeba,

monacemTa ganzogadeba da samuSao furclis momzadeba.

cnobilia, rom buRaltruli Canawerebi zustad unda asaxavdnen aqtivebisa da

maTi wyaroebis mdgomareobas, saerTod, sawarmos sameurneo saqmianobas da mis Sedegebs.

miuxedavad amisa, zogjer saaRricxvo monacemebi ar Seesabameba sinamdviles. aseTi

gansxvavebis ZiriTad mizezad SeiZleba miCneul iqnes:

Senaxvis procesSi sasaqonlo-materialur faseulobaTa bunebrivi danakargebi,

rac SeiZleba gamoiwvios mizezebma, romlebic mimdinare aRricxvaSi dokumentebiT

gaformebas ar eqvemdeba;

Senaxvis adgilebidan faseulobaTa miReba-gacemisas daSvebuli uzustobebi da

Secdomebi, ris Sedegadac SeiZleba aRmoCndes zedmetoba an danaklisi;

aRricxvaSi daSvebuli Secdomebi pirvelad dokumentebSi araswori

ariTmetikuli gaangariSebebis Sedegad;

aRuricxavi (an piriqiT) operaciebis aRmoCena.

finansuri aRricxvis monacemebis faqtobriv mdgomareobasTan Sesabamisobis

Semowmeba inventarizaciis gziT xdeba. inventarizacia buRaltruli aRricxvis meTodis

erT-erTi elementia, romlis meSveobiTac xdeba aqtivebisa da valdebulebebis naSTebis

faqtobrivi mdgomareobis dadgena.

balansis muxlebis inventarizacia gansxvavebul midgomas moiTxovs. materialuri

aqtivebis inventarizaciis Casatareblad sawarmos xelmZRvanelis mier gamoiyofa

komisia, ganisazRvreba inventarizaciis obieqti da Catarebis vadebi. komisiis

260

SemadgenlobaSi unda Sediodnen Sesabamisi samsaxurebis warmomadgenlebi da sawarmos

mTavari buRalteri.

inventarizaciis dawyebamde xdeba materialur faseulobaTa

daxarisxeba_dalageba. unda damTavrdes Semosaval-gasavlis amsaxveli yvela

dokumentis damuSaveba da maTi asaxva aRricxvaSi, gamoyvanil unda iqnes naSTebi

inventarizaciis dawyebis dRisaTvis.

inventarizacia tardeba faseulobaTa Senaxvis adgilebis mixedviT cal-calke

materialurad pasuxismgebeli pirebis TandaswrebiT. inventarizaciis Sedegebi

formdeba inventarizaciis uwyisiT, romelsac sainventarizacio komisia adgens.

inventarizaciis damTavrebis Semdeg sainventarizacio uwyisi gadaecema buRalterias

faseulobaTa faqtobrivi naSTebis saaRricxvo CanawerebTan SedarebisaTvis. aseTi

Sedareba formdeba Sedarebis uwyisiT, romelSic sainventarizacio uwyisidan

gadaitaneba faseulobaTa faqtobrivi naSTebi, xolo buRaltruli registrebidan _

imave faseulobebis saaRricxvo monacemebi. gamoiyvaneba gadaxrebi, romelic ganixileba

komisiis mier. SeiZleba Sedarebis uwyisiT gamovlindes faseulobaTa metoba an

danaklisi, romelic Sesabamisad unda aisaxos buRaltrul aRricxvaSi.

angariSsworebebis inventarizaciisas, sawarmo gansakuTrebiT dainteresebulia

moTxovnebis inventarizaciiT, ramdenadac: jer erTi, moTxovnebis ZiriTadi nawili

aRricxvaSi ukve aRiarebul Semosavlebs ukavSirdeba da meore, sawarmom unda

gansazRvros momaval saangariSgebo periodSi misaRebi fuladi nakadebi. moTxovnebis

inventarizacia urTierTSedarebebiT xdeba. TiToeul klients (debitors) egzavneba

werilobiTi Setyobineba moTxovnebis angariSze arsebuli davalianebis Sesaxeb da

moiTxoveba misi dadastureba. dasturis ori saxe arsebobs: dadebiTi da uaryofiTi.

dadebiTi dasturis gamoyenebisas klientma unda daadasturos an uaryos davalianebis

arseboba, xolo uaryofiTi dasturis gamoyenebisas – klienti Setyobinebaze pasuxs

mxolod im SemTxvevaSi agzavnis, Tu igi ar eTanxmeba davalianebis arsebul Tanxas, an

srulad, an nawilobriv. SesaZlebelia dasturis kombinirebuli formis gamoyenebac.

valdebulebebis inventarizacia moTxovnebis analogiurad xdeba, rame Tu, isini

kreditorebisaTvis moTxovnebs warmoadgenen.

balansis muxlebis invetarizaciis Sedegebi aisaxeba buRaltrul aRricxvaSi,

riTac iwyeba saaRricxvo ciklis damamTavrebeli operaciebis asaxva.

saaRricxvo ciklis damamTavrebel operaciebs miekuTvneba grZelvadiani

aqtivebis cveTisa da amortizaciis daricxva, iseTi muxlebis gadafaseba, rogoricaa:

ZiriTadi saSualebebi, aramaterialuri aqtivebi, investiciebi, maragebi.

261

makoreqtirebeli gatarebebi unda gakeTdes saangariSgebo periodis bolos da igi

aucilebelia periodis ganmavlobaSi miRebuli yvela Semosavlisa da gaweuli yvela

xarjis finansur angariSgebaSi sworad asaxvisaTvis. angariSebis koreqtireba saWiroa

Semdegi mizezebis gamo:

zogjer, sawarmo Tanxas saqonlis (samuSaoebis, momsaxurebis) miwodebisaTvis winaswar,

miwodebis faqtis moxdenamde Rebulobs. winaswar (avansad) Tanxebis miRebis momentSi

warmoiqmneba valdebuleba saqonlis miwodebasa da momsaxurebis gawevaze, an misi

Seusruleblobis SemTxvevaSi, miRebuli avansis ukan dabrunebaze. e. i. miRebuli

avansebi sawarmosaTvis daumsaxurebel, gamoumuSavebel Semosavals, anu valdebulebas

warmoadgens;

aseve, sawarmos SeuZlia winaswar gadaixados Tanxa momaval periodebSi saqonlis

(samuSaoebis, momsaxurebis) mowodebisaTvis. aseTi winaswari gadaxda sawarmosaTvis

aqtivs, moTxovnas warmoadgens, gacemuli avansebis saxiT. gacemuli avansebi sawarmos

saqonlis (samuSaoebis, momsaxurebis) miRebis, an gacemuli avansis Tanxis ukan

dabrunebis uflebas aZlevs;

miRebuli avansebis sawinaaRmdego situacia iqmneba, rodesac saqonlis (samuSaoebis,

momsaxurebis) miwodeba ukve moxda, magram misi Rirebuleba jer ar aris miRebuli. e. i.

warmoiqmna aqtivi _ moTxovna, anu misi momaval periodSi anazRaurebis ufleba;

aseve, SeiZleba warmoiqmnas gacemuli avansebis sawinaaRmdego situacia, rodesac

saqoneli (samuSaoebis, momsaxurebis) miRebuli da sawarmos mier ukve gamoyenebulia,

magram misi Rirebuleba jer gadaxdili ar aris. momaval periodSi misi gadaxdis

aucilebloba valdebulebas warmoadgens.

aRniSnulidan gamomdinare, finansuri angariSgebis momzadebas win unda

uswrebdes Semosavlebisa da xarjebis, aqtivebisa da valdebulebebis dazusteba, rac

koreqtirebebis gziT miiRweva. makoreqtirebeli gatarebebis aucilebloba SeiZleba

warmoiqmnas Semdegi SemTxvevebidan, romelimes arsebobisas:

1. avansis miReba _ momavalSi saqonlis (samuSaoebis, momsaxurebis) miwodebis pirobiT;

2. winaswari gadaxda _ momavalSi saqonlis (samuSaoebis, momsaxurebis) mowodebis

pirobiT;

3. saqonlis (samuSaoebis, momsaxurebis) miwodeba _ misi Rirebulebis gadaxdamde;

4. saqonlis (samuSaoebis, momsaxurebis) miReba/gamoyeneba _ misi Rirebulebis

gadaxdamde.

saangariSgebo periodis bolos Sedgeba Semdegi makoreqtirebeli gatarebebi:

262

1. momavalSi saqonlis (samuSaoebis, momsaxurebis) miwodebis pirobiT miRebuli avansis

koreqtirebisas, Tu Sesrulebulia garigebis piroba:

d-ti _ miRebuli avansebi;

k-ti _ Semosavlebi realizaciidan.

2. momavalSi saqonlis (samuSaoebis, momsaxurebis) mowodebis pirobiT sawarmos mier

winaswar gadaxdili Tanxebis anu gacemuli avansebis koreqtireba, Tu Sesrulebulia

garigebis piroba da mowodeba ukve momxdaria, moxdeba winaswar gadaxdili Tanxebis

aRiareba xarjebad, magaliTad, winaswar gadaxdili ijarisas – ijaris xarjad,

winaswar gadaxdili dazRvevisas – dazRvevis xarjad da a. S.:

d-ti _ mimdinare periodis Sesabamisi xarjebi;

k-ti _ gacemuli avansebi (winaswar gaweuli xarjebi).

saavanso gadaxdebTan dakavSirebuli sxva saxis makoreqtirebeli gatarebebis

aucilebloba warmoiqmneba saangariSgebo periodis ganmavlobaSi sxvadasxva saxis

maragebis, kerZod, misi xarjvis aRricxvisas. saangariSgebo periodis xarjis odenoba

ganisazRvreba daxarjuli masalebis raodenobiT, da ara drois periodiT.

saangariSgebo periodis bolos inventarizaciiT dadgindeba maragis faqtiuri naSTi,

gamoiyvaneba am maragis saboloo naSTsa da sawyis naSTs Soris sxvaoba, romelic

aRiardeba xarjad:

d-ti _ masalebis xarji;

k-ti _ masalebi.

makoreqtirebeli gatareba aucilebelia agreTve, maragebis aRricxvis perioduli

meTodis gamoyenebisas. am SemTxvevaSi, maragebis SeZena saangariSgebo periodis

ganmavlobaSi ar aRiricxeba uSualod maragebis angariSebze, igi aRiricxeba `maragebis

(masalebi, saqoneli) SeZenis~ angariSze, romelic danaxarjebis amsaxveli angariSia da

imisaTvis, rom ganisazRvros SeZenili maragebidan saangariSgebo periodis ganmavlobaSi

daxarjuli da dauxarjavi maragebi, saWiroa inventarizaciis gziT dadgindes maragis

faqtiuri naSTi, ganisazRvros maragebis saboloo naSTsa da sawyis naSTs Soris

sxvaoba, rogorc koreqtirebadi Tanxa da moxdes misi aRiareba:

d-ti _ maragebis angariSebi;

k-ti _ maragebis (masalebi, saqoneli) SeZenis angariSi.

an piriqiT:

263

d-ti _ maragebis (masalebi, saqoneli) SeZenis angariSi;

k-ti _ maragebis angariSebi.

3. saqonlis (samuSaoebis, momsaxurebis) miwodeba _ misi Rirebulebis gadaxdamde,

SeiZleba warmoiqmnas, rodesac sawarmo Tavis produqcias (samuSaoebs, momsaxurebas)

klients kreditiT (Semdgomi gadaxdis pirobiT) miyidis da saangariSgebo periodis

bolo dRe ar daemTxveva angariS-faqturis gamoweris SeTanxmebul TariRs. maSasadame,

am momentisaTvis Semosavali aRiarebuli ar aris da unda aRiardes makoreqtirebeli

gatarebiT:

d-ti _ moTxovnebi miwodebiT;


4. saqonlis (samuSaoebis, momsaxurebis) miReba/gamoyeneba _ misi Rirebulebis gadaxdamde

warmoiqmneba, Tu saangariSgebo periodis bolos, imis gamo, rom saangariSgebo periodis

bolo dRe ar daemTxva Sesabamisi dokumentis gamoweris TariRs, xarjebic SeiZleba

iyos ukve gaweuli, magram xarjad jer kidev auRiarebeli. amis tipiuri magaliTia jer

kidev gauangariSebeli da gadauxdeli xelfasi, procentebi kreditiT

sargeblobisaTvis da sxva. amgvari danaxarjebi makoreqtirebeli gatarebiT unda

aRiardes xarjad:

d-ti _ xelfadis xarji;

d-ti _ saprocento xarji; da a. S.

k-ti _ gadasaxdeli xelfasi;

k-ti _ gadasaxdeli procentebi da a. S.

finansuri angariSgebis mosamzadeblad sxvadasxva damxmare buRaltruli

cxrilebi gamoiyeneba. erT-erTi aseTi, romelsac SedarebiT xSirad mimarTaven,

gansakuTrebiT mcire da saSualo biznesis sawarmoebi, samuSao furcelia. igi

saSualebas iZleva finansuri angariSgeba momzaddes koreqtirebadi gatarebebis

gadatanamde. samuSao furceli ar warmoadgens finansur angariSgebas da maSasadame,

arc buRaltruli ciklis savaldebulo dokuments. Tumca igi arsebiTad aadvilebs

finansuri angariSgebis momzadebas, iZleva ra koreqtirebadi gatarebisa da finansuri

angariSgebis muxlebis erTgvarovnad momzadebis saSualebas. mouxedavad amisa, samuSao

furclis gamoyenebis drosac, yoveli saangariSgebo periodis bolos aucilebelia

Sesabamisi koreqtirebadi da angariSebis daxurvebis gatarebebis asaxva mTavar

JurnalSi, Semdeg ki misi gadatana mTavar wignSi (registrSi).

samuSao furceli Semdegi moxazulobisaa:

samuSao furceli

264

31 dekemberi, 2009 w.

# angariSebis dasaxeleba

sacdeli balansi

koreqtirebebi koreqtireb. sacdeli balansi

mogeba- zaralis

angarig.

balansi

d-ti k-ti d-ti k-ti d-ti k-ti d-ti k-ti d-ti kti

1 2 3 4 5 6 7 8 9 10 11 12

maSasadame, samuSao furceli moicavs xuT wyvileul svets:

1. sacdeli balansi;

2. koreqtirebebi;

3. koreqtirebuli sacdeli balansi;

4. angariSgeba mogebisa da zaralis Sesaxeb;

5. balansi.

samuSao furclis mosamzadeblad saWiroa mTavari wignis (registris) yvela

angariSis gadaxedva, gaanalizeba da saangariSgebo periodis bolosaTvis, e. i. 31

dekembrisaTvis arsebuli Canawerebis safuZvelze gamoyvanili naSTebis dafiqsireba.

samuSao furclis momzadeba Semdegi etapebisagan Sesdgeba:

1. angariSis kodis (Sifris) da dasaxelebis asaxva 1_2 svetebSi;

2. pirveli sacdeli balansis Sedgena, (sv. 3_4), romelSic angariSebis saldoebi

gadaitaneba mTavari wignidan an gasuli saangariSgebo periodis sacdeli balansidan;

3. sacdeli balansis jamis gansazRvra da dabalanseba;

4. koreqtirebadi gatarebebis asaxva (5_6 svetebSi) Sesabamisi dasaxelebis

angariSis striqonze, rigisobis aRniSvniT (1,2,3, da a.S.), raTa identificirebuli iqnes

TiToeuli koreqtirebadi gatareba. Tu koreqtirebisas saWiro gaxdeba angariSi,

romelic jer ar aris asaxuli samuSao furcelSi, pirvel sacdel balansSi Sesatani

saldos ar arsebobis gamo, igi daemateba samuSao furclis momdevno, Tavisufal

striqonze, yvela koreqtirebadi gatarebis asaxvis Semdeg, koreqtirebebis svetebi

dajamdeba, romelic cxadia, unda dabalansdes.

265

5. koreqtirebebis asaxvis Semdeg, gaiangariSeba koreqtirebuli sacdeli balansi

(sv. 7_8). koreqtirebuli sacdeli balansis mosamzadeblad, pirveli sacdeli balansis

monacemebs calkeuli angariSebis mixedviT Sesabamisad, daemateba an gamoakldeba

koreqtirebebis debetisa da kreditis svetebis Canawerebi.

6. koreqtirebuli sacdeli balansis monacemebi (sv. 7_8) gadatanil unda iqnes

mogeba/zaralis angariSgebis (sv. 9_10) an balansis (sv. 11_12) Sesabamis svetebSi

angariSebis tipis mixedviT da dajamdes. kerZod, koreqtirebuli sacdeli balansis

monacemebi nominaluri (droebiTi) angariSebis mixedviT, gadaitaneba mogeba/zaralis

angariSebis debetis an kreditis svetebSi Sesabamisad, xolo realuri (mudmivi)

angariSebis mixedviT _ balansSi. '

mogebisa da zaralis Sesaxeb angariSgebis debetisa da kreditis svetebis jamebs

Soris sxvaoba warmoadgens saangariSgebo periodis mogebas an zarals. igi toli unda

iyos balansis debetisa da kreditis svetebis jamebs Soris sxvaobisa. winaaRmdeg

SemTxvevaSi daSvebulia Secdoma Tanxebis gadatanisas an dajamebisas, romelic unda

gaswordes.

Tu mogebisa da zaralis Sesaxeb angariSgebis kreditis svetis jami metia

debetis svetis jamze, sxvaoba saangariSgebo periodis mogebas, sawinaaRmdego

SemTxvevaSi ki _ zarals warmoadgens da emateba (an akldeba) sakuTar kapitals wminda

mogebis (zaralis) saxiT, e. i. gadaitaneba balansSi. mTavar JurnalSi registrirdeba


d_ti _ saangariSgebo periodis mogeba;

k_ti _ gaunawilebeli mogeba.

an piriqiT:

d_ti _ daufaravi zarali;

k_ti saangariSgebo periodis zarali.

aseTi gatarebis Semdeg mogeba/zaralis angariSgebisa da balansis debetisa da

kreditis svetebis jamebi gatoldeba.

266

9.3. finansuri angariSgebis

momzadebis teqnika

samuSao furclis srulyofilad warmoeba mniSvnelovnad amartivebs finansuri

angariSgebis momzadebas. amasTan gasaTvaliswinebelia finansuri angariSgebis

komponentebis momzadebis Tanmimdevroba: pirvel rigSi unda momzaddes angariSgeba

mogebisa da zaralis Sesaxeb, Semdeg angariSgeba sakuTari kapitalis moZraobis

Sesaxeb, Semdeg balansi da bolos, fuladi nakadebis angariSgeba. finansuri

angariSgebis momzadebis aRniSnuli Tanmimdevroba ganpirobebulia imiT, rom wminda

mogeba, romelic mogeba/zaralis angariSgebaSia asaxuli, saWiroa sakuTari kapitalis

moZraobis Sesaxeb angariSgebis mosamzadeblad, xolo kapitalis angariSis saldo,

romelic kapitalis moZraobis angariSgebaSia asaxuli, aucilebelia balansis

Sesadgebad.

finansuri angariSgebis momzadebasTan dakavSirebuli sakiTxebi regulirdeba

bass -1-iT `finansuri angariSgebis wardgena~.

9.3.1. angariSgeba mogebisa da zaralis

Sesaxeb

rogorc ukve aRniSnuli iyo, mogebisa da zaralis Sesaxeb angariSgebis

elementebia Semosavlebi da xarjebi. bass-is moTxovnebiT `saangariSo periodSi aRiare-

buli Semosavlisa da xarjis yvela muxli CarTuli unda iyos amave periodis mogeba-

zaralis angariSgebaSi~.

bass 1-is mixedviT, angariSgebaSi mogebisa da zaralis Sesaxeb aucilebelad

unda aisaxos Semdegi muxlebi, Sesabamisi TanxebiT:

amonagebi;

finansuri danaxarjebi;

kapital-meTodiT aRricxuli mekavSire sawarmoebisa da erToblivi saqmianobis mogebisa

da zaralis wili;

sagadasaxado xarjebi;

Tanxa, romelic Sedgeba Semdegi muxlebis jamisagan:

- Sewyvetili operaciebis Sedegad gamowveuli mogeba an zarali dabegvris Semdeg;

267

- dabegvris Semdgomi Semosuloba an zarali, romelic aRiarebulia im aqtivebis gayidvis

an gasvlis realuri Rirebulebisa da danaxarjebis sxvaobis Sefasebis dros, romle-

bic warmoadgenen Sewyvetil operacias;

mogeba an zarali.

mogeba-zaralis angariSgebaSi uSualod unda iqnes warmodgenili, rogorc periodis

mogebis an zaralis ganawileba, Semdegi muxlebi:

umciresobis wilze misakuTvnebeli mogeba an zarali; da

saTavo sawarmos mflobelebze gasanawilebeli mogeba an zarali.

angariSgeba mogebisa da zaralis Sesaxeb, bass-is Sesabamisad, SeiZleba momzaddes

ori meTodiT:

xarjebis ekonomikuri Sinaarsis mixedviT dajgufebis meTodiT;

xarjebis funqciebis mixedviT dajgufebis anu ,,mimoqcevis xarjebis’’ meTodiT.

mogeba-zaralis angariSgebis momzadebis meTodis SerCeva damokidebulia

sawarmos saqmianobis Sedegebis ukeT warmoCinebis SesaZleblobaze.

xarjebis ekonomikuri Sinaarsis mixedviT dajgufebis meTodiT momzadebuli

angariSgeba mogebisa da zaralis Sesaxeb Semdegi saxisaa:


wlisaTvis, romelic mTavrdeba 2009 wlis 31 dekembers

amonagebi X

sxva Semosavlebi X

cvlilebebi mza produqciisa da

daumTavrebeli warmoebis maragSi X

gamoyenebuli nedleuli da masalebi X

personalis Senaxvis xarjebiA X

cveTisa da amortizaciis xarjebi X

sxva xarjebi X

sul xarjebi (X)

268

mogeba X

xarjebis funqciebis anu ,,mimoqcevis xarjebis’’ meTodis gamoyenebisas, xarjebis

klasifikacia xdeba maTi funqciebis mixedviT, rogorc realizebuli produqciis TviT-

Rirebulebis nawili, an komerciuli an administraciuli saqmianobis nawili. amiT sa-

warmo gayidvebis TviTRirebulebas gamoyofs sxva xarjebisagan, riTac momxmareblebs

ufro Sesaferisi informaciiT uzrunvelyofs.

xarjebis funqciebis anu ,,mimoqcevis xarjebis’’ meTodiT momzadebuli

angariSgeba mogebisa da zaralis Sesaxeb Semdegi saxisaa:



amonagebi X

realizebuli produqciis TviTRirebuleba (X)

saerTo mogeba X

sxva Semosavlebi X

komerciuli xarjebi (X)

administraciuli xarjebi (X)

sxva xarjebi (X)

mogeba X

mogebisa da zaralis Sesaxeb angariSgebis mosamzadeblad samuSao furclis

gamoyenebisas, saWiroa Sesabamisi monacemebi mxolod gadaiweros samuSao furclidan

(sv. 9_10), mogebisa da zaralis Sesaxeb angariSgebis SerCeuli formatiT. amonagebi

aisaxeba neto-sarealizacio RirebulebiT, fasdaTmobebisa da ukandabrunebebis

gamoklebiT. realizebuli maragebis TviTRirebuleba gaiangariSeba Semdegi wesiT:

maragebis sawyis naSTs emateba neto-Sesyidvebi periodis ganmavlobaSi da akldeba

269

maragebis saboloo naSTi.

9.3.2. sakuTari kapitalis cvlilebebis

angariSgeba

bass-is mixedviT, sawarmom unda waradginos sakuTari kapitalis cvlilebebis an-

gariSgeba, romelSic unda aisaxos:

saangariSgebo periodis mogeba an zarali;

Semosavlebisa da xarjebis TiToeuli muxli, romelTa aRiareba xdeba pirdapir saku-

Tar kapitalSi;

sakuTari kapitalis TiToeuli komponentisaTvis saaRricxvo politikaSi momxdari

cvlilebebis Sedegebi da arsebiTi Secdomebis koreqtireba.

garda amisa, sawarmom sakuTari kapitalis cvlilebebis angariSgebaSi an gan-

martebiT SeniSvnebSi unda waradginos Semdegi informacia:

sakontrolo xmis uflebis mqone aqcionerebTan Sesrulebuli operaciebi, romlebic exeba

maTTvis wilis ganawilebas;

saangariSgebo periodis dasawyisisa da balansis Sedgenis TariRisaTvis akumulirebuli

mogeba-zaralis naSTi da misi cvlileba saangariSgebo periodis ganmavlobaSi;

Tanafardoba sakuTari kapitalis TiToeuli jgufis sabalanso Tanxas, saemisio Semosa-

valsa da TiToeuli saxis rezervs Soris, saangariSgebo periodis dasawyisisa da da-

sasrulisaTvis.

balansis wardgenis or TariRs Soris sawarmos sakuTar kapitalSi momxdari cvli-

lebebi gviCvenebs sawarmos wminda aqtivebis zrdas an Semcirebas saangariSgebo period-

is ganmavlobaSi. sawarmos sakuTari kapitalis cvlileba, garda aqcionerebTan ganxor-

cielebuli operaciebisa, rogoricaa, wilis Senatanebi, dividendebis ganawileba da

sxva, gviCvenebs saangariSgebo periodSi sawarmos saqmianobidan miRebul mTlian Semo-

savlebsa da xarjebs, miRebuli mogeba-zaralis CaTvliT, miuxedavad imisa, Semosavlisa

da xarjebis muxlebi mogeba-zaralis angariSgebaSia asaxuli, Tu uSualod sakuTar ka-

pitalSi cvlilebebis angariSgebaSi. es imiTaa gamowveuli, rom marTalia bass 1

`finansuri angariSgebis wardgena~ moiTxovs Semosavlebisa da xarjebis aRiarebas im

270

saangariSgebo periodSi, rodesac isini CairTveba wminda mogebis an zaralis gaangariS-

ebebSi, magram sxva standartebi aseve moiTxovs, rom mogebisa da zaralis zogierTi

elementi, rogoricaa: gadafasebis Sedegi, savaluto kursTa Soris sxvaobebi, gadavade-

buli gadasaxadebi da sxva, pirdapir aRiardes rogorc cvlilebebi sakuTar kapitalSi.

aqedan gamomdinare, sawarmos finansuri mdgomareobis cvlilebebis Sefasebisas aris ra

Zalzed mniSvnelovani yvela saxis mogeba-zaralis gaTvaliswineba, standartiT saku-

Tari kapitalis cvlilebebis Sesaxeb angariSgebis wardgena unda moxdes Semosavlisa

da xarjebis mTliani TanxebiT, agreTve im TanxebiT, romlebic pirdapir aisaxeba saku-

Tar kapitalSi.

sakuTari kapitalis cvlilebebis Sesaxeb angariSgebis momzadeba SesaZlebelia ram-

denime gziT. erT-erTia svetebad dayofili formati, romelsac SesabamisobaSi mohyavs

sakuTari kapitalis TiToeuli elementis sawyisi da saboloo naSTi.

sakuTari kapitalis cvlilebebis angariSgeba


sakuTari kapitalis cvlilebebis angariSgebis mosamzadeblad saWiroa samuSao

furclis `balansi~-s kreditis svetidan gadatanil iqnes sakuTari kapitalis

amsaxveli angariSebis sawyisi saldo, mogeba/zaralis angariSgebidan _ wminda mogeba,

xolo sxva informacia, romelic samuSao furcelSi gaSlilad ar aris mocemuli,

uSualod saaRricxvo monacemebidan gadaitabeba. aRniSnuli monacemebis mixedviT

aqcionerebze misakuTvnebeli kapitali umcir.

wili

sul

saaqc.

kapit.

sxva

rezer.

gadaf.

rezervi

gaunaw.

mogeba

jami

naSTi periodis dasawyisSi X X (X) X X X X

saaqcio kapitalis gamoSveba X X X

ofcioni X X X

dividendebi (X) (X) (X) (X)

saangariSgebo periodis mogeba X X X X

zarali qonebis gadafasebidan (X) (X) (X) (X)

naSTi periodis bolos X X (X) X X X X

271

ganisazRvreba sakuTari kapitalis saboloo naSTi (saldo) Semadgeneli muxlebis

mixedviT, Semdegi gaangariSebiT: sakuTari kapitalis sawyis naSTs damatebuli

saangariSgebo periodis ganmavlobaSi misi zrda da gamoklebuli kapitalis Semcireba.

9.3.3. buRaltruli balansi

balansi buRaltruli aRricxvis meTodis erT-erTi elementia, romelic drois

gansazRvruli momentisaTvis ganzogadebulad, fuladi sazomiT asaxavs sawarmos

aqtivebs, valdebulebebsa da kapitals. buRaltruli balansis momzadeba buRaltruli

aRricxvis erT-erTi ZiriTadi principis – fuladi Sefasebis principis safuZvelze

xdeba. am principis gaTvaliswinebiT, balansSi aqtivebi, valdebulebebi da kapitali

erovnul valutiT aisaxeba.

buRaltrul balansSi asaxuli aqtivebi, valdebulebebi da kapitali axasiaTebs

sawarmos finansur mdgomareobas.

buRaltruli balansi saangariSgebo periodis bolosaTvis mzaddeba.

balansSi sawarmos aqtivebi da maTi formirebis wyaroebi buRaltruli

aRricxvis erT_erTi ZiriTadi principis – ormxrivobis principis safuZvelze aisaxeba.

bass-is mixedviT, `yovelma sawarmom balansSi gancalkevebulad unda asaxos

grZelvadiani da mimdinare aqtivebi da valdebulebebi, garda im SemTxvevisa, rodesac

wardgena xdeba likvidobis mixedviT, radgan am SemTxvevaSi warmodgenili informacia

ufro saimedo da Sesabamisia. roca amgvari gamonaklisi arsebobs, maSin yvela aqtivisa

da valdebulebis wardgena likvidobis mixedviT unda moxdes~ (bass1).

zogierTi sawarmosaTvis aqtivebisa da valdebulebebis asaxva likvidobis

mixedviT ufro sando da saWiro informacias warmoadgens, vidre mimdinare da grZelva-

diani niSnis mixedviT asaxva, rac imiTaa gamowveuli, rom sawarmo mkafiod gansaz-

Rvrul saoperacio ciklSi ar axorcielebs saqonlisa da momsaxurebis miwodebas.

standartiT, sawarmos SeuZlia zogierTi aqtivi da valdebuleba warmoadginos mimdina-

re da grZelvadiani klasifikaciiT da zogierTi _ likvidobis mixedviT, Tu amgvari

warmodgena ufro saimedo da Sesabamis informacias iZleva. aseTi kombinirebis saWiroe-

ba im SemTxvevaSi warmoiqmneba, roca sawarmo sxvadasxva saxis operacias axorcielebs.

bass-is mixedviT, balansSi aucilebelia aisaxos Semdegi muxlebis Sesabamisi Tanxebi:

ZiriTadi saSualebebi;

272

sainvesticio qoneba

aramaterialuri aqtivebi;

finansuri aqtivebi;

investiciebi, romelTa buRaltruli aRricxva xdeba kapital-meTodiT;

biologiuri aqtivebi;

sasaqonlo-materialuri faseulobebi;

savaWro da sxva moTxovnebi;

fuladi saxsrebi da maTi ekvivalentebi;

savaWro da sxva valdebulebebi;

anaricxebi;

finansuri valdebulebebi;

mimdinare sagadasaxado aqtivebi an valdebulebebi;.

gadavadebuli sagadasaxado aqtivi an valdebuleba;

umciresobis wili kapitalSi;

gamoSvebuli saaqcio kapitali.

balansi


2009 2008

aqtivebi

grZelvadiani aqtivebi

ZiriTadi saSualebebi X X

sxva aramaterialuri aqtivebi X X

investiciebi X X

X X

mimdinare aqtivebi

sasaqonlo-materialuri faseulobebi X X

savaWro moTxovnebi X X

sxva mimdinare aqtivebi X X

273

gagrZeleba 2009 2008

sakuTari kapitali da valdebulebebi

ZiriTadi sawarmos aqcionerebze misakuTvnebeli

sakuTari kapitali

saaqcio kapitali X X

sxva rezervebi X X

gaunawilebeli mogeba X X

X X

umciresobis wili X X

sul sakuTari kapitali X X

grZelvadiani valdebulebebi

grZelvadiani sesxebi X X

gadavadebuli gadasaxadi X X

sul grZelvadiani valdebulebebi X X

moklevadiani valdebulebebi

savaWro da sxva valdebulebebi X X

moklevadiani sesxebi X X

grZelvadiani sesxebis mimdinare wili X X

sagadasaxado valdebulebebi X X

sul moklevadiani valdebulebebi X X

sul valdebulebebi X X

fuladi saxsrebi da maTi ekvivalentebi X X

X X

sul aqtivebi X X

274

sul sakuTari kapitali valdebulebebi X X

balansis mosamzadeblad samuSao furclis `balansi~-s debetisa da kreditis

svetebidan (sv. 11_12) balansis formatze gadaitaneba yvela monacemi `sakuTari

kapitalisa~ garda. sakuTari kapitali balansSi gadaitaneba `angariSgebidan sakuTari

kapitalis cvlilebebis Sesaxeb~.

sayuradReboa is, rom samuSao furcelSi sakuTari kapitalis angariSebis

striqonebze asaxuli saldo saangariSgebo periodis sawyisi saldoa. balansSi

sakuTari kapitali unda asaxavdes mis saldos saangariSgebo periodis bolos da igi

unda emTxveodes mTavari wignis (registris) sakuTari kapitalis angariSebis saldoebs,

angariSebis koreqtirebebisa da daxurvebis gadatanis Semdeg.

OOO(((((9.3.4. fuladi nakadebis angariSgeba

angariSgeba fuladi nakadebis Sesaxeb finansuri angariSgebis momxmareblebs

saSualebas aZlevs Seafason sawarmos mier fuladi saSualebebis da maTi

eqvivalentebis gamomuSavebis unari da sawarmos moTxovnileba fulad saSualebebis

gamoyenebaze. finansuri angariSgebis momxmareblebi ekonomikuri gadawyvetilebebis

miRebisas unda gaerkvnen sawarmos mier fuladi saSualebebisa da maTi eqvivalentebis

gamomuSavebis SesaZleblobebSi, mis droulobasa da saimedoobaSi.

fuladi nakadebis angariSgeba, rogorc finansuri angariSgebis Semadgeneli

nawili da misi komponenti, informaciis momxmarebels saSualebas aZlevs Seafasos sa-

warmos wminda aqtivebSi momxdari cvlilebebi, misi finansuri struqtura, likvidoba,

gadaxdisunarianoba da sawarmos SesaZlebloba _ droulad moaxdinos reagireba fula-

di saSualebebis raodenobriv mxareze, viTarebisa da pirobebis Sesabamisad. informacia

fuladi nakadebis Sesaxeb aucilebelia imisaTvis, rom momxmarebelma ara marto Seafa-

sos sawarmoSi fuladi saSualebebisa da maTi ekvivalentebis gamomuSavebis SesaZleb-

loba, aramed agreTve Seafasos da erTmaneTs Seudaros sxvadasxva sawarmos momavali

periodis fuladi nakadebis diskontirebuli Rirebuleba. gamoricxavs ra fuladi

saSualebebTan dakavSirebuli operaciebisa da movlenebis mimarT buRaltruli aRric-

xvis sxvadasxva meTodis gamoyenebas, igi aseve zrdis sxvadasxva sawarmos saqmianobis

Sedegebis Sesadarisobas.

sawarmoebs fuladi saSualebebi sWirdebaT TavianTi saqmianobis

gansaxorcieleblad, operaciebis Casatareblad, sakuTar valdebulebaTa dasafarad da

275

investorebTan angariSsworebisaTvis. amitom fuladi nakadebis angariSgebis wardgena

yvela sawarmosaTvis savaldebuloa.

fuladi nakadebi niSnavs fuladi saxsrebisa da maTi ekvivalentebis Semosvlasa

(Semodinebas) da gasvlas (gadinebas).

fuladi nakadebis angariSgebaSi unda aisaxos saangariSgebo periodis fula-

di nakadebi, dajgufebuli saqmianobis saxeobis mixedviT, saoperacio, sainvesticio da

safinanso saqmianobad. aseTi dajgufeba sawarmos finansur mdgomareobaze mocemuli

saqmianobis gavlenis Sefasebis saSualebas iZleva.

sawarmos saqmianobis Sefasebis mTavari indikatori saoperacio saqmianobasTan da-

kavSirebuli fuladi nakadebis odenobaa. aseTebia:

saqonlis gayidvidan da momsaxurebis gawevidan miRebuli fuladi saxsrebi;

roialtebidan, honorarebidan, sakomisio gadasaxdelebidan da sxva Semosavlebidan miRe-

buli fuladi saxsrebi;

saqonelsa da momsaxurebaze momwodebelTaTvis gadaxdili fuladi saxsrebi;

TanamSromlebisaTvis gadaxdili fuladi saxsrebi;

sadazRvevo premiebiTa da sxva sadazRvevo daxmarebebiT miRebuli da gadaxdili fuladi

saxsrebi;

mogebis gadasaxadTan dakavSirebuli fuladi saxsrebis gadaxda an dabruneba; da

komerciuli garigebisa da savaWro mizniT dadebuli kontraqtebiT miRebuli da gadax-

dili fuladi saxsrebi.))))

sainvesticio saqmianoba aris grZelvadiani aqtivebisa da im sxva investiciaTa Se-

Zena da realizacia, romlebsac ar moicavs fuladi saxsrebis ekvivalentebi.

sainvesticio saqmianobasTan dakavSirebuli fuladi nakadebia:

grZelvadiani aqtivebis SesaZenad gadaxdili da maTi realizaciidan miRebu-

li fuladi saxsrebi;

sxva sawarmoebis sakuTari kapitalis an sasesxo instrumentebisa da erTob-

livi saqmianobis wilis SesaZenad gadaxdili da maTi realizaciidan miRebuli fula-

di saxsrebi;

sxva pirebze avansebad da sesxebad gacemuli da gacemuli avansebisa da

sesxebis dasafarad miRebuli fuladi saxsrebi;

fiuCersuli, forvarduli, saofcio da svop_kontraqtebiT gadaxdili da

miRebuli fuladi saxsrebi.

276

safinanso saqmianoba aris iseTi saqmianoba, romlis Sedegad raodenobrivad da

struqturulad icvleba sawarmos sakuTari kapitali da nasesxebi saSualebebi.

safinanso saqmianobasTan dakavSirebuli fuladi nakadebia:

aqciebisa da sakuTari kapitalis sxva instrumentebis gamoSvebis Sedegad miRebuli fula-

di saxsrebi;

mesakuTreTaTvis aqciebis SeZenis an gamosyidvis mizniT gadaxdili fuladi saxsrebi;

savalo fasiani qaRaldebis, sesxebis, Tamasuqebis, obligaciebis, giraoebisa da sxva mok-

levadiani an grZelvadiani sesxebis gamoSvebis Sedegad miRebuli fuladi saxsrebi;

sesxebis dasafarad gadaxdili fuladi saxsrebi;

moijaris mier finansuri ijaris valdebulebebis Sesamcireblad gadaxdili fuladi sax-

srebi.

sawarmos saoperacio saqmianobidan miRebuli fuladi nakadebis gansazRvris ori

meTodi arsebobs: pirdapiri da arapirdapiri.

pirdapiri meTodiT momzadebuli fuladi nakadebis angariSgeba asaxavs fuladi

saxsrebis Semosvlisa da gasvlis mTlian nakadebs, ZiriTadi kategoriebis mixedviT,

amitom bass-iT misi gamoyenebaa rekomendirebuli.

arapirdapiri meTodiT wminda mogeba an zarali koreqtirdeba arafuladi

operaciebis SedegebiT, warsuli an momavali periodis saoperacio Semosavlebisa da ga-

daxdebis gadavadebis an daricxvis gaTvaliswinebiT, agreTve im Semosavlebisa da xar-

jebis gaTvaliswinebiT, romlebic dakavSirebulia sainvesticio an safinanso saqmiano-

bis fulad nakadebTan.

pirdapiri meTodis Tanaxmad, informacia fuladi nakadebis Sesaxeb SeiZleba miRe-

bul iqnes:

sawarmos sabuRaltro wignebidan; an

realizaciis, realizebuli produqciis TviTRirebulebis, mogebisa da zaralis angariS-

gebis sxva muxlebis koreqtirebis safuZvelze, Semdegis gaTvaliswinebiT:

- saangariSgebo periodSi sasaqonlo-materialur faseulobebsa da saoperacio saqmianobis

Sedegad warmoqmnil moTxovnebsa da gadasaxdelebSi momxdari cvlilebebi;

- sxva arafuladi muxlebi; da

- sxva muxlebi, romlebic gviCvenebs sainvesticio da safinanso saqmianobasTan dakavSirebu-

l fulad nakadebs.

pirdapiri meTodiT fuladi nakadebis angariSgebis momzadeba rig

gaangariSebebTanaa dakavSirebuli. aseTebia:

277

1. klientebisagan miRebuli fuladi Tanxebis odenoba: amisaTvis unda dazustdes

Semosavlebi realizaciidan, miRebuli fuladi Tanxebis gaTvaliswinebiT, e. i.

Semosavlebidan unda gamoiricxos saangariSgebo periodis bolosaTvis gadauxdeli

moTxovnebi. gaangariSebisaTvis monacemebi aiReba:

- mogebisa da zaralis Sesaxeb angariSgebidan – Semosavali realizaciidan;

- balansidan – savaWro moTxovnebi, wlis dasawyisisa da wlis bolosaTvis. gagaiangariSeba

am naSTebs Soris sxvaoba.

gayidvebidan miRebuli fuladi Tanxa udris realizaciidan miRebul Semosavals

damatebuli savaWro moTxovnebis naSTebis Semcireba; an gamoklebuli maTi zrda.

2. analogiurad gaiangariSeba momwodeblebisaTvis gadaxdili fuladi Tanxebis odenoba:

amisaTvis unda dazustdes relizebuli produqciis TviTRirebuleba, am produqciis

damzadebisaTvis gadaxdili fuladi Tanxebis gaTvaliswinebiT, e. i. unda ganisazRvros

SeZenili maragisaTvis gadaxdili fuladi Tanxa. gaangariSebisaTvis monacemebi aiReba:

- mogebisa da zaralis Sesaxeb angariSgebidan – relizebuli produqciis TviTRirebuleba;

- balansidan – maragebi da savaWro-kreditoruli valdebulebebi, wlis dasawyisisa da

wlis bolosaTvis. gagaiangariSeba am naSTebs Soris Sesabamisi sxvaobebi.

gayidvebidan miRebuli fuladi Tanxa udris relizebuli produqciis TviTRirebulebas

damatebuli maragebis naSTis zrda da savaWro-kreditoruli valdebulebebis

Semcireba; an gamoakldes maragebis naSTis Semcireba da savaWro-kreditoruli

valdebulebebis zrda.

3. sxva xarjebi pirdapir aiReba mogebisa da zaralis Sesaxeb angariSgebidan, Tu isini

saangariSgebo periodis ganmavlobaSi fuladi TanxebiT iyo gaweuli da Sesabamisad,

balansSi valdebulebebi ar aris asaxuli. winaaRmdeg SemTxvevaSi, Tu am muxlebis

mixedviT Tanxebi gadaxdili ar aris da balansSi asaxulia valdebuleba, magaliTad,

gadasaxdeli xelfasi, gadasaxdeli mogebis gadasaxadi da sxva, saWiroa calkeuli

muxlebis mixedviT naSTebs Soris sxvaobis gaangariSeba da misi gaTvaliswineba.

4. cveTisa da amortizaciis xarji, romelic aiReba mogebisa da zaralis Sesaxeb

angariSgebidan, rogorc arafuladi xarji, gamoiricxeba fuladi nakadebidan.

5. winaswar gaweuli xarjebi - romelic aiReba balansidan, naSTebis zrda daemateba,

xolo Semcireba – gamoakldeba.

arapirdapiri meTodiT fuladi nakadebis angariSgebis momzadebisas, saoperacio

saqmianobasTan dakavSirebuli wminda fuladi nakadebi ganisazRvreba wminda mogebisa

278

da zaralis koreqtirebiT. saangariSgebo periodis wminda mogebas:

- emateba savaWro moTxovnebis naSTebis zrda; an akldeba misi Semcireba;

- emateba maragebis naSTebis Semcireba; an akldeba misi zrda;

- emateba savaWro-kreditoruli valdebulebebis naSTebis zrda; an akldeba misi Semcireba;

- emateba winaswar gaweuli xarjebis naSTebis Semcireba; an akldeba misi zrda;

- emateba daricxuli valdebulebebis naSTebis zrda; an akldeba misi Semcireba;

- emateba sagadasaxado valdebulebebis naSTebis zrda; an akldeba misi

Semcireba;

- emateba cveTisa da amortizaciis xarji

- emateba sainvesticio da finansuri saqmianobebidan miRebuli zarali; an

akldeba mogeba.

magaliTi:

balansi

2009 weli, 31 dekemberi

aqtivebi 2009w. 2008w.

(lari) (lari)

ZiriTadi saSualebebi 50000 40000

maragebi 25000 27000

moTxovnebi miwodebiT 11000 15000

fuladi saSualebebi 14000 3000


kapitali da valdebulebebi

Cveulebrivi aqciebi 60000 60000


valdebulebebi mowodebidan 24500 22000


mogebis gadasaxadi 1545 0

sul kapitali da valdeb. 100000 85000

279



(lari) (lari)

Semosavali realizaciidan 105000

realizebuli saqonls TviTRirebuleba 74700

saerTo mogeba 30300

saerTo da administraciuli xarjebi:

xelfasis xarji 14000

cveTa da amortizacia 3400

sxva xarjebi 2600

sul saerTo xarjebi 20000

wminda mogeba 10300

damatebiTi saaRricxvo informacia sawarmos saqmianobis Sesaxeb 2009 wels:

1. wlis ganmavlobaSi ZiriTadi saSualebebi:

- SeZenilia 13400 lari;

- gaiyida - 8000 lari.

gaangariSeba:

1. gayidvebidan miRebuli fuladi Tanxa:

105000 – (11000 - 15000) = 101000;

2. momwodeblebisaTvis gadaxdili fuladi Tanxa:

74700 – [(25000-27000)+(24500-22000)] = 70200;

3. saoperacio xarjebis dasafaravad gadaxdili fuladi Tanxa:

- daricxuli valdebulebebis dasafaravad gadaxdili fuladi Tanxa:

(1955 – 1300) + (1545 – 0) = (2200);

- cveTa da amortizacia (3400);

sul 20000 – (2200 + 3400) = 14400

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fuladi nakadebis angariSgeba


(pirdapiri meTodiT)

fuladi nakadebi ZiriTadi saqmianobidan: (lari)

gayidvebidan miRebuli fuladi Tanxa 101000

momwodeblebisaTvis gadaxdili fuladi Tanxa 70200

saoperacio xarjebis dasafaravad gadaxadili Tanxa 14400

wminda fuladi nakadi ZiriTadi saqmianobidan 16400

fuladi nakadebi sainvesticio saqmianobidan:

ZiriTadi saSualebebis gayidviT miRebuli Tanxa 8000

ZiriTadi saSualebebis SesaZenad gadaxdili Tanxa 13400

wminda fuladi nakadi sainvesticio saqmianobidan -5400

fuladi nakadebi finansuri saqmianobidan 0

fuladi saxsrebis wminda zrda 11000

fuladi saSualebebi:

periodis dasawyisSi – 3000 lari;

periodis bolos - 14000 lari;

cvlileba (+, _) - 11000 (14000 - 3000).

fuladi nakadebis angariSgeba


281

(apirdapiri meTodiT)

fuladi nakadebi ZiriTadi saqmianobidan: (lari)

wminda mogeba 10300

moTxovnebis cvlileba (4000)

maragebis cvlileba 2000

savaWro valdebulebebis cvlileba 2500

daricxuli valdebulebebis cvlileba 2200

cveTa da amortizacia 3400

wminda fuladi nakadi ZiriTadi saqmianobidan 16400

fuladi nakadebi sainvesticio saqmianobidan:

ZiriTadi saSualebebis gayidviT miRebuli Tanxa 8000

ZiriTadi saSualebebis SesaZenad gadaxdili Tanxa 13400

wminda fuladi nakadi sainvesticio saqmianobidan -5400

fuladi nakadebi finansuri saqmianobidan 0

fuladi nakadebis wminda zrda 11000

fuladi saSualebebi:

periodis dasawyisSi – 3000 lari;

periodis bolos - 14000 lari;

cvlileba (+, _) - 11000 (14000 - 3000).

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kiTxvebi TviTSemowmebisaTvis

1. ra dokumentebiT formdeba salaroSi naRdi fulis moZraoba?

1. salaros Semosavlis orderiT, salaros gasavlis orderiT;

2. molaris davTariT;

3. CekiT, gancxadebiT naRdi fulis Setanaze.

2. sabanko angariSidan naRdi fulis gamotana gatardeba:

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1. d-ti – naRdi fuli erovnul valutaSi, k-ti - erovnuli valuta rezident bankSi;

2. d-ti - erovnuli valuta rezident bankSi, k-ti - naRdi fuli erovnul valutaSi;

3. d-ti - naRdi fuli erovnul valutaSi, k-ti – valdebulebebi bankisadmi.

3. sawarmos mier investirebuli Tanxebis naRdi angariSsworebiT dafarva gatardeba:



3. d-ti – naRdi fuli erovnul valutaSi, k-ti - investiciebi (moklevadiani da

grZelvadiani).

4. miwodebiT warmoqmnili moTxovnebis (debitoruli davalianebebis) naRdi

angariSsworebiT dafarva gatardeba:

1. d-ti – naRdi fuli erovnul valutaSi, k-ti - moTxovnebi miwodebidan da

momsaxurebidan;


3. d-ti - naRdi fuli erovnul valutaSi, k-ti – valdebulebebi.

5. angariSvaldebuli piris mier saqveangariSo Tanxebis ukandabruneba gatardeba:

1. d-ti – naRdi fuli erovnul valutaSi, k-ti - moTxovnebi personalis mimarT;

2. d-ti – naRdi fuli erovnul valutaSi, k-ti - valdebulebebi personalis mimarT;

3. d-ti – moTxovnebi personalis mimarT, k-ti - valdebulebebi personalis mimarT.

6. gayidulia naRdi angariSsworebiT avtomanqana:

1. d-ti – naRdi fuli erovnul valutaSi, k-ti – satransporto saSualebebi;

2. d-ti – satransporto saSualebebi, k-ti – naRdi fuli erovnul valutaSi;

3. d-ti – ZiriTadi saSualebebi, k-ti – naRdi fuli erovnul valutaSi.

7. miRebulia salaroSi procentebi gacemuli sesxisaTvis:

1. d-ti – naRdi fuli erovnul valutaSi, k-ti – bankis sesxi;

2. d-ti – saprocento Semosavlebi, k-ti – bankis sesxi;

3. d-ti – naRdi fuli erovnul valutaSi, k-ti – saprocento Semosavlebi.

8. miRebulia salaroSi Tanxa winaswar, Semdgom periodSi misawodebeli produqciisa da

gasawevi momsaxurebisaTvis:

1. d-ti – miRebuli avansebi, d-ti – naRdi fuli erovnul valutaSi;

2. d-ti – naRdi fuli erovnul valutaSi, k-ti – miRebuli avansebi;

3. d-ti – naRdi fuli erovnul valutaSi, k-ti – Semosavali realizaciidan.

284

9. salarodan fuli Setanilia bankSi, angariSsworebis angariSze:

1. d-ti - erovnuli valuta rezident bankSi, k-ti – naRdi fuli erovnul valutaSi;

2. d-ti – naRdi fuli erovnul valutaSi, k-ti - erovnuli valuta rezident bankSi;

3. d-ti - erovnuli valuta rezident bankSi, k-ti – miRebuli avansebi.

10. naRdi erovnuli valutis konvertacisas Sesdgeba buRaltruli gatareba:

1. d-ti - naRdi fuli ucxour valutaSi, k-ti – naRdi fuli erovnul valutaSi;

2. d-ti – naRdi fuli erovnul valutaSi, k-ti - naRdi fuli ucxour valutaSi;

3. d-ti - naRdi fuli ucxour valutaSi, k-ti – kursTa Soris sxvaoba.

11. sawarmom SeiZina sxva sawarmos aqciebi naRdi angariSsworebiT:

1. d-ti - naRdi fuli ucxour valutaSi, k-ti – investiciebi;

2. d-ti – naRdi fuli erovnul valutaSi, k-ti - investiciebi;

3. d-ti – investiciebi sawarmos fasian qaRaldebSi, k-ti – naRdi fuli erovnul valutaSi.

12. sawarmom qonebis dazRvevisaTvis salarodan gadaixada erTi wlis Senatani:

1. d-ti – winaswar gaweuli dazRvevis xarji, k-ti – naRdi fuli erovnul valutaSi;

2. d-ti – naRdi fuli erovnul valutaSi, k-ti – winaswar gaweuli dazRvevis xarji;

3. d-ti – naRdi fuli erovnul valutaSi, k-ti – dazRvevis xarji.

13. sawarmom gadaixada mogebis mimdinare gadasaxadi naRdi angariSsworebiT:

1. d-ti – naRdi fuli erovnul valutaSi, k-ti – winaswar gadaxdili mogebis xarji;

2. d-ti – naRdi fuli erovnul valutaSi, k-ti – mogebis gadasaxadi;

3. d-ti – winaswar gadaxdili mogebis gadasaxadi, k-ti – naRdi fuli erovnul valutaSi.

14. salarodan personalze xelfasis gacema gatardeba:

1. d-ti - gadasaxdeli xelfasi, k-ti – naRdi fuli erovnul valutaSi;

2. d-ti – xelfasis xarji, k-ti – naRdi fuli erovnul valutaSi;

3. d-ti – xelfasis xarji, k-ti – gadasaxdeli xelfasi.

15. unaRdo angariSsworebis formebia:

1. Caricxvebi da gadaricxvebi;

2. fuladi Cekebi;

3. sagadasaxado davalebebi, akreditivebi, sagadasaxado moTxovna_davalebebi,

saangariSsworebo Cekebi, sainkaso davalebebi.

285

16. ra dokumentiT formdeba angariSsworebis angariSze naRdi fulis Setana?

1. gancxadebiT naRdi fulis Setanaze;

2. fuladi CekiT;

3. saangariSsworebo CekiT.

17. ra dokumentiT xdeba angariSsworebis angariSidan naRdi fulis gamotana?

1. G gancxadebiT naRdi fulis gamotanaze;

2. fuladi CekiT;

3. gadaxdis davalebiT.

18. ra dokumentiT formdeba bankis meSveobiT ganxorcielebuli unaRdo operaciebi?

1. sagadasaxado davalebiT, sagadasaxado moTxovna_davalebiT;

2. fuladi CekiT;

3. amonaweriT angariSsworebis angariSidan (avizo).

19. ra aris aqcepti?

1. unaRdo angariSsworebis forma;

2. bankis avizo;

3. Tanxmoba ganaRdebaze.

20. bankidan miRebul amonawerSi (avizoSi) sad aris asaxuli periodis ganmavlobaSi

sawarmosaTvis fuladi saSualebebis Tanxis zrda?

1. Tanxis zrda, miReba asaxulia debetis svetSi;

2. Tanxis zrda, miReba asaxulia kreditis svetSi;

3. Tanxis zrda, miReba asaxulia Semavali saldos saldos svetSi.

21. bankidan miRebul amonawerSi (avizoSi) sad aris asaxuli periodis ganmavlobaSi

sawarmosaTvis fuladi saSualebebis Tanxis Semcireba?

1. Tanxis zrda, miReba asaxulia debetis svetSi;

2. Tanxis zrda, miReba asaxulia kreditis svetSi;

3. Tanxis zrda, miReba asaxulia Semavali saldos saldos svetSi.

22. sawarmom aiRo bankis moklevadiani sesxi, romelic Cairicxa angariSsworebis

angariSze:

1. d-ti – moklevadiani sesxi, k-ti – erovnuli valuta rezident bankSi;

2. d-ti – erovnuli valuta rezident bankSi, k-ti – moklevadiani sesxi;

3. d-ti – arasaoperacio Semosavali, k-ti – moklevadiani sesxi.

286

23. sawarmom gayida Senoba, Tanxa Caricxulia angariSsworebis angariSze:

1. d-ti – Senobebi, k-ti – erovnuli valuta rezident bankSi;

2. d-ti – erovnuli valuta rezident bankSi, k-ti – Senobebis amortizacia;

3. d-ti – erovnuli valuta rezident bankSi, k-ti – Senobebi.

24. gaiyida produqcia, Tanxa Caricxulia angariSsworebis angariSze:

1. d-ti – erovnuli valuta rezident bankSi, k-ti – Semosavali realizaciidan;

2. d-ti – erovnuli valuta rezident bankSi, k-ti – mza produqcia;

3. d-ti – saoperacio Semosavlebi, k-ti – erovnuli valuta rezident bankSi.

25. gadaericxa biujets kuTvnili saSemosavlo gadasaxadi:

1. d-ti – erovnuli valuta rezident bankSi, k-ti – saSemosavlo gadasaxadi;

2. d-ti – saSemosavlo gadasaxadi, k-ti – erovnuli valuta rezident bankSi;

3. d-ti – erovnuli valuta rezident bankSi, k-ti – angariSsworeba biujetTan.

26. wardgenil (gaxsnil) iqna akreditivi:

1. d-ti – erovnuli valuta rezident bankSi; k-ti – ucxouri valuta;

2. d-ti –akreditivebi, k-ti – erovnuli valuta rezident bankSi;

3. d-ti – erovnuli valuta rezident bankSi; k-ti – akreditivi.

27. gadaricxulia Tanxa angariSsworebis angariSidan momwodeblebis davalianebis

dasafaravad:

1. d-ti – erovnuli valuta rezident bankSi, k-ti – valdebulebebi mowodebiT;

2. d-ti – valdebulebebi mowodebiT, k-ti – erovnuli valuta rezident bankSi;

3. d-ti – masalebi, k-ti – erovnuli valuta rezident bankSi.

28. rogor aRiricxeba ucxouri valutiT warmoebuli operaciebi?

1. erovnuli valutiT, operaciis moxdenis dRes arsebuli kursiT;

2. ucxouri valutiT;

3. ucxouri valutiT, dadebiTi sakurso sxvaobis gaTvaliswinebiT.

29. fulis momavali Rirebuleba gaiangariSeba formuliT:

1. FV = PV X (1+i)n

2. PV = FV X (1+i)n

3. FV = PV / (1+i)n

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30. fulis mimdinare Rirebuleba gaiangariSeba formuliT:

1. FV = PV X (1+i)n

2. FV = PV / (1-i)n

3. PV = FV / (1+i)n

31. fulis momavali Rirebuleba aris:

1. dRes fulis erTi erTeulis investirebiT momavalSi misaRebi Tanxa, garkveuli

saprocento ganakveTis da periodis pirobebSi;

2. dRes investirebuli fulis erTi erTeulis sabazro Rirebuleba;

3. momavalSi investirebisaTvis gankuTvnili fulis mimdinare Rirebuleba.

32. saqonlis kreditiT gayidva dRg-s gadamxdeli sawarmosaTvis aisaxeba gatarebiT:

1. d_ti moTxovnebi, k_ti saqoneli; k_ti gadaxdili dRg;

2. d_ti moTxovnebi, k_ti Semosavali realizasiidan, k_ti gadasaxdeli dRg;

3. d_ti moTxovnebi, k_ti Semosavali realizaciidan.

33. gaiyida saqoneli kreditiT, asanazRaurebeli Tanxa 3600 laria, gansazRvreT

gadasaxdeli dRg-s Tanxa, SeadgineT buRaltruli gatareba:

34. gaiyida saqoneli kreditiT, 3000 lari, dRg - 540 lari, buRaltruli gatareba:

1. d_ti moTxovnebi 3000; k_ti saqoneli 3000,

k_ti gadaxdili dRg 540;

2. d_ti moTxovnebi 3000; k_ti Semosavali realizaciidan- 3000,

k_ti gadasaxdeli dRg 540;

3. d_ti moTxovnebi 3000; k_ti Semosavali realizaciidan 3000.

35. uimedo moTxovnebis Camowera gatardeba:

1. d_ti saeWvo da uimedo valebis xarji, k_ti moTxovnebis koreqtireba;

2. d_ti saeWvo da uimedo valebis xarji, k_ti moTxovnebi miwodebiT;

3. d_ti moTxovnebi miwodebiT; k_ti saeWvo moTxovnebis koreqtireba.

36. saeWvo valebis rezervis Seqmna gatardeba:

1. d_ti saeWvo moTxovnebis xarji, k_ti saeWvo moTxovnebis koreqtireba;

2. d_ti saeWvo moTxovnebis koreqtireba, k_ti saeWvo moTxovnebis xarji;

3. d_ti saeWvo moTxovnebis koreqtireba, k_ti moTxovnebi.

37. saeWvo valebis rezervis gansazRvra xdeba:

288

1. analizis meTodiT; wminda realizaciis meTodiT;

2. konkretuli valebis gziT;

3. sawarmos xelmZRvanelobis gadawyvetilebiT.

38. saeWvo valebis rezervis gansazRvra xdeba:

1. analizis meTodiT; wminda realizaciis meTodiT;

2. konkretuli valebis gziT;

3. sawarmos xelmZRvanelobis gadawyvetilebiT.

39. sasaqonlo materialuri faseulobebis damaxasiaTebeli ZiriTadi kriteriumebia:

1. isini materialuri grZelvadiani aqtivebia;

2. sawarmos sakuTrebas warmoadgens da xanmokle periodis ganmavlobaSi rCeba mis

gankargulebaSi; gankuTvnilia gasayidad an warmoebaSi gamosayeneblad;

2. mudmiv moZraobas ar ganicdis da aqtivad aisaxeba masTan dakavSirebuli Semosavlis

miRebis aRiarebis Semdeg.

40. sasaqonlo-materialur maragebs miekuTvneba:

1. sawarmos balansze ricxuli yvela faseuloba;

2. mxolod sawarmos mier Semdgomi gayidvis mizniT SeZenili saqoneli, romelic SeZenis

Semdeg fizikuri formis arsebiT cvlilebebs ar ganicdis;

3. saqoneli, masalebi, daumTavrebeli warmoeba, mza produqcia.

41. bass-is mixedviT, sasaqonlo-materialuri maragebis Sefaseba xdeba:

1. TviTRirebulebiT;

2. diskontirebuli RirebulebiT;

3. TviTRirebulebasa da neto sarealizacio Rirebulebas Soris umciresi TanxiT.

42. sasaqonlo-materialuri faseulobis TviTRirebuleba moicavs:

1. faseulobebis gadamuSavebis xarjebs;

2. Sesyidvis fassa da ukandasabrunebel gadasaxadebs;

3. maT SeZenasTan da gadamuSavebasTan dakavSirebul yvela danaxarjs, agreTve

transportirebasa da saTanado mdgomareobaSi mosayvanad gaweul danaxarjebs.

43. bass-is mixedviT, sasaqonlo -materialuri faseulobebis TviTRirebulebis gansazRvris

meTodebia:

1. mimdinare sabazro Rirebulebis meTodi;

2. uwyveti da wyvetili meTodi;

289

3. individualuri danaxarjebis specifikuri identifikaciis meTodi; saSualo Sewonili

Rirebulebis meTodi; `fifo~-s meTodi.

44. sasaqonlo-materialuri maragebis aRricxvis meTodebia:

1. pirdapiri da arapirdapiri meTodi;

2. uwyveti da perioduli meTodi;

3. saSualo Sewonilis, da `fifos~ meTodebi.

45. maragebis uwyveti aRricxvis meTodiT saqonlis kreditiT SeZena aisaxeba gatarebiT:

1. d_ti - Sesyidvebi; k_ti - valdebulebebi miwodebidan da momsaxurebidan;

2. d_ti - saqoneli; k_ti - valdebulebebi miwodebidan da momsaxurebidan;

3. d_ti - saqoneli; k_ti - naRdi fuli.

46. maragebis uwyveti aRricxvis meTodiT saqonlis SeZena naRdi angariSsworebiT aisaxeba

gatarebiT:

1. d_ti - Sesyidvebi; k_ti - valdebulebebi miwodebidan da momsaxurebidan;

2. d_ti - saqoneli; k_ti - valdebulebebi miwodebidan da momsaxurebidan;

3. d_ti - saqoneli; k_ti - naRdi fuli erovnul valutaSi.

47. maragebis uwyveti aRricxvis meTodiT saqonlis gayidva naRdi angariSsworebiT

aisaxeba gatarebiT:

1. d_ti - moTxovnebi; k_ti - Semosavali realizaciidan;

2. a. d_ti - naRdi fuli; k_ti - Semosavali realizaciidan;

b. d_ti - realizebuli saqonlis TviTRirebuleba; k_ti - saqoneli;

3. d_ti - moTxovnebi; k_ti - saqoneli.

48. maragebis uwyveti aRricxvis meTodiT saqonlis kreditiT gayidva aisaxeba gatarebiT:

1. a. d_ti - moTxovnebi; k_ti - Semosavali realizaciidan;


2. a. d_ti - naRdi fuli; k_ti - Semosavali realizaciidan;


3. d_ti - moTxovnebi; k_ti - saqoneli;

49. maragebis perioduli aRricxvis meTodiT, saqonlis SeZena naRdi angariSsworebiT

aisaxeba gatarebiT:

1. d_ti - SeZenili saqonlis TviTRirebuleba; k_ti - naRdi fuli;

2. d_ti - saqoneli; k_ti - naRdi fuli erovnul valutaSi;

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50. maragebis perioduli aRricxvis meTodiT, saqonlis kreditiT SeZena aisaxeba

gatarebiT:

1. d_ti - SeZenili saqonlis TviTRirebuleba; k_ti - valdebulebebi mowodebiT;

2. d_ti - saqoneli; k_ti - valdebulebebi mowodebiT;


51. maragebis perioduli aRricxvis meTodiT saqonlis kreditiT gayidva aisaxeba

gatarebiT:

1. d_ti - moTxovnebi miwodebiT da momsaxurebiT; k_ti - saqoneli;

2. d_ti - moTxovnebi miwodebiT da momsaxurebiT; k_ti - Semosavali realizaciidan;

3. d_ti - gayidvebis TviTRirebuleba; k_ti - Semosavali realizaciidan.

52. maragebis perioduli aRricxvis meTodiT saqonlis gayidva naRdi angariSsworebiT

aisaxeba gatarebiT:

1. d_ti - moTxovnebi miwodebiT da momsaxurebiT; k_ti - saqoneli;

2. d_ti - naRdi fuli erovnul valutaSi; k_ti - Semosavali realizaciidan;

3. d_ti - gayidvebis TviTRirebuleba; k_ti - Semosavali realizaciidan.

53. bass-is Sesabamisad, sasaqonlo-materialuri faseulobebis gayidvisas, maTi sabalanso

Rirebuleba unda aRiardes:

1. mimdinare xarjebis kapitalizirebul nawilad;

2. momavali periodis xarjebad;

3. im periodis xarjebad, rodesac miRebul iqna Sesabamisi Semosavlebi.

54. bass-is Sesabamisad, nebismieri sasaqonlo-materialuri faseulobebis neto sarealiza-

cio Rirebulebamde Camoweris Tanxa unda aRiardes:

1. im periodis xarjebad, roca adgili hqonda danakargebs;

2. sasaqonlo-materialuri faseulobebis Tanxis zrdad;

3. im periodis xarjebad, roca moxda Camowera.

55. sasaqonlo-materialuri faseulobebis danakargis Tanxebi unda aRiardes:

1. im periodis xarjebad, roca adgili hqonda danakargebs;

2. sasaqonlo-materialuri faseulobebis Tanxis zrdad;

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3. im periodis xarjebad, roca moxda Camowera.

56. ZiriTadi saSualebebi aris:

1. sabrunavi aqtivebi;

2. aramaterialuri aqtivebi;

3. grZelvadiani materialuri aqtivebi.

57. ZiriTdi saSualebebis sawarmoSi miReba SeiZleba moxdes:

1. naRdi fuladi saSualebebis gadaxdiT, kreditiT SeZeniT, aqciebze gacvliT, barteruli

gacvliT, sameurneo wesiT mSeneblobis da konstruirebis gziT, gziT da usasyidlod

Cuqebis wesiT;

2. SeZena mxolod naRdi angariSsworebiT;

3. centralizebuli wesiT ganawilebis gziT.

58. ZiriTadi saSualebis obieqti, romelic akmayofilebs aqtivis aRiarebis kriteriums,

Tavdapirvelad unda Sefasdes:

1. misi TviTRirebulebiT;

2. gadafasebuli RirebulebiT;

3. diskontirebuli RirebulebiT.

59. ZiriTadi saSualebebis kreditiT SeZenisas Sedgeba buRaltruli gatareba:

1. d-ti - ZiriTadi saSualebebi, k-ti - valdebulebebi mowodebiT;

2. d-ti - ZiriTadi saSualebebi, k-ti - sawesdebo kapitali;

3. d-ti - ZiriTadi saSualebebi, k-ti - moTxovnebi.

60. ZiriTadi saSualebebis usasyidlod miRebisas Sedgeba buRaltruli gatareba:

1. d-ti - ZiriTadi saSualebebi, k-ti - valdebulebebi;

2. d-ti - ZiriTadi saSualebebi, k-ti - sawesdebo kapitali;

3. d-ti - ZiriTadi saSualebebi, k-ti - rezervebi;

61. ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli xarjebi jgufdeba:

1. kapitalizirebul da arakapitalizirebul (mimdinare) xarjebad;

2. ZiriTadi saSualebebis modifikaciis xarjebad;

3. ZiriTad da zednadeb xarjebad.

62. ra SemTxvevaSi warmoadgens ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli

xarjebi mimdinare periodis xarjs:

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1. Tu igi ar iwvevs maTi sasargebo gamoyenebis periodis gaxangrZlivebas an maTi

warmadobis amaRlebas;

2. Tu igi ZiriTadi saSualebebis modifikaciis xarjebia;

3. Tu igi iwvevs maTi sasargebo gamoyenebis periodis gaxangrZlivebas.

63. ras niSnavs ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli xarjebis

kapitalizacia:

1. am xarjebis gamoklebas ZiriTadi saSualebebis pirvandeli Rirebulebidan;

2. am xarjebis aqtivad aRiarebas;

3. am xarjebis mikuTvnebas dagrovili cveTis angariSze.

64. aqtivebis sasargeblo momsaxurebis vadis ganmavlobaSi maTi cveTis Tanxis dadgenisaT-

vis SeiZleba gamoyenebul iqnes Semdegi meTodebi:

1. pirvandeli Rirebulebis meTodi;

2. kapitalizaciis meTodi; daCqarebuli cveTis meTodi;

3. wrfivi cveTis meTodi, Semcirebadi naSTis meTodi da warmoebis erTeulTa jamis me-

Todi.

65. ZiriTadi saSualebebis cveTisa da amortizaciis daricxva gatardeba:

1. d-ti cveTisa da amortizaciis xarji; k-ti dagrovili cveTa;

2. d-ti dagrovili cveTa, k-ti ZiriTadi saSualebebi;

3. d-ti cveTisa da amortizaciis xarji; k-ti ZiriTadi saSualebebi.

66. rogor aisaxeba buRaltrul aRricxvaSi ZiriTadi saSualebebis gadafasebiT

gamowveuli fasmateba?

1. d-ti - sawesdebo kapitali; k-ti - ZiriTadi saSualebebi;

2. d-ti - dagrovili cveTa, k-ti - ZiriTadi saSualebebi;

3. d-ti - ZiriTadi saSualebebi; k-ti - ZiriTadi saSualebebis gadafasebis rezervi.

67. rogor aisaxeba buRaltrul aRricxvaSi ZiriTadi saSualebebis likvidacia?

1. d-ti - saemisio kapitali; k-ti - ZiriTadi saSualebebi;

2. d-ti - ZiriTadi saSualebebi, k-ti - ZiriTadi saSualebebis gasvla;

3. d-ti - dagrovili cveTa, d-ti - arasaoperacio zarali;

k_ti - ZiriTadi saSualebebi.

68. aramaterialuri aqtivebia:

1. patentebi, licenziebi, koncesiebi, gudvili; saavtoro uflebebi, sasaqonlo niSnebi;

293

2. moTxovnebi da valdebulebebi;

3. sawarmos mimdinare aqtivebi.

69. aramaterialuri aqtivis SeZena aisaxeba buRaltruli gatarebiT:

1. d_ti - naRdi fuli, k_ti - aramaterialuri aqtivi;

2. d_ti - aramaterialuri aqtivi, k_ti - naRdi fuli, an valdebulebebi miwodebiT;

3. d_ti - aramaterialuri aqtivi, k_ti - kapitali.

70. aramaterialuri aqtivebis, rogorc sawarmoTa gaerTianebis nawilis SeZena aisaxeba

gatarebiT:

1. d_ti - aramaterialuri aqtivi, k_ti - sawesdebo kapitali;

2. d_ti - aramaterialuri aqtivi, k_ti - moTxovnebi miwodebiT;

3. d-ti - aramaterialuri aqtivebi; d-ti – gudvili;

k-ti – fuladi saSualebebi; an k-ti – valdebulebebi miwodebiT.

71. aramaterialuri aqtivebis gayidva buRaltrul aRricxvaSi aisaxeba gatarebiT:

1. d-ti - fuladi saSualebebi;

d-ti - valdebulebebi miwodebiT;

k-ti - aramaterialuri aqtivebis amortizacia;

2. d-ti - fuladi saSualebebi (gayidvis RirebulebiT);


k-ti - aramaterialuri aqtivebi (pirvandeli RirebulebiT);

k-ti - arasaoperacio mogeba.

3. d-ti - arasaoperacio zarali; k-ti - aramaterialuri aqtivebis amortizacia.

72. amortizaciis romeli meTodi gamoiyeneba ZiriTadad, aramaterialuri aqtivebis

amortizaciis gaangariSebisas?

1. wrfivi anu Tanabarzomieri Camoweris meTodi;

2. Semcirebadi naSTis meTodi;

3. daCqarebuli amortizaciis meTodi.

73. aramaterialuri aqtivebis amortizaciis daricxva gatardeba:

1. d-ti - amortizaciis xarji, k-ti - aramaterialuri aqtivebis amortizacia;

2. d-ti - dagrovili amortizacia, k-ti - aramaterialuri aqtivebi;

3. d-ti - aramaterialuri aqtivebi k-ti - amortizaciis xarji.

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74. ras warmoadgens gudvili?

1. myidvelis mier iseTi aqtivebidan momavali ekonomikuri sargeblis miRebisaTvis

Sesrulebul gadaxdas, romelTa cal-calke gansazRvra da aRiareba SeuZlebelia;

2. sxvaobas sabazro Rirebulebasa da aqtivebis Rirebulebas Soris;

3. sxvaobas sawarmos gasayid Rirebulebasa da misi wminda valdebulebebis Rirebulebas

Soris.

75. rodis warmoiSoba gudvili?

1. sawarmos aqtivebis nawilis SeZenisas;

2. sawarmos an misi damoukidebeli nawilis miwodebisas (Serwymisas);

3. sawarmos likvidaciis dros.

76. warmoSobis mixedviT gudvili SeiZleba iyos:

1. martivi an rTuli;

2. Cveuli (damaxasiaTebeli) an SeZenili;

3. or mxares Soris garigebis Sedegad gansazRvruli.

77. moklevadiani valdebulebebi SeiZleba dajgufdes:

1. gadaxdis vadebis mixedviT;

2. daricxul da dauricxav valdebulebebad;

3. faqtiur, SefasebiT da pirobiT valdebulebebad.

78. mowodebiT da momsaxurebiT valdebulebis warmoqmna gatardeba:

1. d-ti – SeZenili maragebis TviTRirebuleba;

k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;

2. d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;

k-ti – SeZenili maragebis TviTRirebuleba;

3. orive pasuxi mcdaria.

79. mowodebiT warmoqmnili valdebulebebis gadaxda gatardeba:


k-ti – fuladi saSualebebis Sesabamisi angariSebi;

2. d-ti – SeZenili maragebis TviTRirebuleba;

k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;


k-ti – moTxovnebi.

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80. kreditoruli Tamasuqis saxeebia:

1. procentiani da uprocento Tamasuqi;

2. nominaluri da realuri Tamasuqi;

3. Cveulebrivi Tamasuqi; sargeblis nominalSi Semcveli Tamasuqi.

81. avansebis miReba aisaxeba buRaltruli gatarebiT:

1. d-ti – miRebuli avansebi; k-ti Semosavali realizaciidan;

2. d-ti – fuladi saSualebebis angariSebi; k-ti – miRebuli avansebi;

3. d-ti – miRebuli avansebi; k-ti – fuladi saSualebebis angariSebi.

82. dRg-s daricxva aisaxeba buRaltruli gatarebiT:

1. d–ti - fuladi saSualebebi, an d–ti - moTxovnebi miwodebiT da momsaxurebiT;

k-ti - Semosavali realizaciidan; k-ti - gadasaxdeli dRg;

2. d-ti - gadasaxdeli dRg; k-ti - Semosavali realizaciidan;

3. d-ti - Semosavali realizaciidan; k-ti - gadasaxdeli dRg.

83. gadaxdili dRg-s CaTvla aisaxeba buRaltruli gatarebiT:

1. d-ti _ gadaxdili dRg; k-ti _ gadasaxdeli dRg;

2. d-ti _ gadasaxdeli dRg; k-ti _ gadaxdili dRg;

3. d-ti – naRdi fuli; k-ti _ gadaxdili dRg.

84. dRg-s davalianebis gadaxda gatardeba:

1. d-ti _ gadasaxdeli dRg; k-ti _ erovnuli valuta bankSi;

2. d-ti _ gadaxdili dRg; k-ti _ gadasaxdeli dRg;

3. d-ti _ erovnuli valuta bankSi; k-ti _ gadasaxdeli dRg.

85. mogebis gadasaxdis daricxva gatardeba:

1. d_ti - mogebis gadasaxadi, k_ti - mogebis gadasaxadis xarji;

2. d_ti - mogebis gadasaxadis xarji k_ti - gadasaxdeli mogebis gadasaxadi;

3. d_ti - gadasaxdeli mogebis gadasaxadi, k_ti - mogeba.

86. ra aris saaRricxvo mogeba/zarali:

1. saangariSgebo periodis mogebis an zaralis Tanxa sagadasaxado xarjis gamoqviTvamde;

2. saangariSgebo periodis wminda mogebis an zaralis Tanxa sagadasaxado xarjis

gamoklebis Semdeg;

3. mogebis gadasaxadis yovelwliuri sagadasaxado deklaraciiT gaangariSebuli mogeba.

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87. bass-is Tanaxmad, rogori gansxvaveba SeiZleba arsebobdes sagadasaxado da

saaRricxvo mogebas Soris?

1. droebiTi, mudmivi;

2. araarsebiTi;

3. arsebiTi.

88. ra aris gadavadebuli sagadasaxado aqtivi?

1. Semosavlebidan gadasaxadebis is nawili, romlis dabruneba momaval saangariSgebo

periodSi unda moxdes;

2. dasabegri droebiTi sxvaoba, romelic gadaxdil iqneba momaval saangariSgebo periodSi;

3. mudmivi gansxvavebiT gamowveuli sxvaoba sagadasaxado da finansur Semosavals Soris.

89. ra aris gadavadebuli sagadasaxado valdebuleba?

1. Semosavlebidan gadasaxadebis is nawili, romlis dabruneba momaval saangariSgebo

periodSi unda moxdes;

2. dasabegri droebiTi sxvaoba, romelic gadaxdil iqneba momaval saangariSgebo periodSi;

3. mudmivi gansxvavebiT gamowveuli sxvaoba sagadasaxado da finansur Semosavals Soris.

90. warmoSobili gadavadebuli mogebis gadasaxdis valdebuleba aisaxeba gatarebiT:

1. d_ti - mogebis gadasaxadis xarji (sagadasaxado mogebis TanxiT)

k_ti - gadasaxdeli mogebis gadasaxadi (saaRricxvo mogebis TanxiT)

k_ti - gadavadebuli mogebis gadasaxadi (sxvaobis TanxiT);

2. d_ti - mogebis gadasaxadis xarji (saaRricxvo mogebis TanxiT)

k_ti - gadasaxdeli mogebis gadasaxadi (sagadasaxado mogebis TanxiT)

k_ti - gadavadebuli mogebis gadasaxadi (sxvaobis TanxiT);

3. d_ti - mogebis gadasaxadis xarji (saaRricxvo mogebis TanxiT)

k_ti - gadasaxdeli mogebis gadasaxadi (sagadasaxado mogebis TanxiT)

k_ti - gadavadebuli aqtivi (sxvaobis TanxiT);

91. ra aris qonebis gadasaxadis gaangariSebis baza?

1. sawarmos kuTvnili uZravi qoneba;

2. sawarmos balansze ricxuli qonebis saSualowliuri Rirebuleba;

3. saangariSgebo periodSi sawarmos mier SeZenili uZravi qoneba.

92 qonebis gadasaxadis daricxva gatardeba:

297

1. d_ti - qonebis gadasaxadi; k_ti - qonebis gadasaxadis xarji;

2. d_ti - mogeba; k_ti - gadasaxdeli qonebis gadasaxadi;

3. d_ti - qonebis gadasaxadis xarji; k_ti - gadasaxdeli qonebis gadasaxadis.

93. gadasaxdeli procentis daricxva gatardeba:

1. d_ti - saprocento xarjebi; k_ti - arasaoperacio Semosavali;

2. d_ti - saprocento xarjebi; k_ti - gadasaxdeli procentebi;

3. d_ti - gadasaxdeli procentebi; k_ti – gaunawilebeli mogeba.

94. gadasaxdeli xelfasis daricxva gatardeba:

1. d_ti - xelfasis xarjebi; k_ti - gadasaxdeli xelfasi;

2. d_ti - gadasaxdeli xelfasi; k_ti - xelfasis xarji;

3. d_ti - gadasaxdeli xelfasi; k_ti - saerTo da administraciuli xarjebi.

95. xelfasidan saSemosavlo gadasaxadis dakaveba gatardeba:

1. d_ti - gadasaxdeli xelfasi; k_ti - naRdi fuli;

2. d_ti - gadasaxdeli xelfasi; k_ti - saSemosavlo gadasaxadi;

3. d_ti – gaunawilebeli mogeba, k_ti - saSemosavlo gadasaxadi.

96. rogori gatareba unda Sedges, Tu gamocxadda dividendebis gacemis Sesaxeb?

1. d_ti - gadasaxdeli dividendebi; k_ti - fuladi saSualebebi;

2. d_ti - gaunawilebeli mogeba; k_ti - gadasaxdeli dividendebi;

3. d_ti - gadasaxdeli dividendebi; k_ti - gaunawilebeli mogeba.

97. aqciebis gamoSveba gatardeba:

1. d-ti _ fuladi saSualebebis angariSebi;

k-ti _ Cveulebrivi aqciebi;

k-ti _ saemisio kapitali;

2. d-ti _ Cveulebrivi aqciebi; k-ti _ saemisio kapitali;

3. d-ti _ saemisio kapitali; k-ti _ fuladi saSualebebis angariSebi.

98. xelmoweriT aqciebis gavrceleba gatardeba:

1. d-ti _ aqciebi xelmoweriT; k-ti _ moTxovnebi aqciebze xelmoweriT;

2. d-ti _ moTxovnebi aqciebze xelmoweriT;

k-ti _ aqciebi xelmoweriT; k-ti _ saemisio kapitali;

3. d-ti _ saemisio kapitali; k-ti _ aqciebi xelmoweriT.

99. sakuTari Cveulebrivi aqciebis gamosyidva nominaluri RirebulebiT gatardeba:

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1. d_ti - gamosyiduli sakuTari aqciebi, k_ti - fuladi saSualebebi;

2. d_ti - sakuTari kapitali, k_ti - Cveulebrivi aqciebi;

3. d_ti - Cveulebrivi aqciebi, k_ti - saemisio kapitali.

96. ras warmoadgens ofcioni:

1. SeTanxmebas, xelmZRvanelobis mier TanamSromlebze aqciebis sabazro fasTan SedarebiT

SeRavaTiani fasiT gavrcelebis Sesaxeb;

2. SeTanxmebas, xelmZRvanelobis mier TanamSromlebze aqciebis nominaluri RirebulebiT

gavrcelebis Sesaxeb;

3. aqciebis gavrcelemas xelmoweriT.

100. sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia xdeba, Tu:

1. mosalodnelia am aqtivebisagan momavalSi ekonomikuri sargeblis miReba;

2. SesaZloa danaxarjebis saimedod Sefaseba;

3. orive pasuxi sworia.

101. saqmianobis romeli saxis mixedviT aisaxeba fuladi nakadebis angariSgebaSi

informacia fuladi nakadebis Sesaxeb:

1. ZiriTadi saqmianobidan; sainvesticio da finansuri saqmianobidan;

2. mxolod finansuri saqmianobidan;

3. samewarmeo saqmianobidan.

102. sawarmos ZiriTadi saqmianobidan miRebuli wminda fuladi nakadebis gansazRvris ra

meTodebi arsebobs:

1. pirdapiri da ZiriTadi;

2. mudmivi da cvalebadi;

3. orive pasuxi sworia.

103. ZiriTadi saqmianobidan miRebuli wminda fuladi nakadis pirdapiri meTodiT

gansazRvrisas _ fuladi nakadebis Semodineba gaiangariSeba Semdegi wesiT:

1. gayidvebidan miRebul Semosavals plius procentebisa da dividendebis saxiT miRebuli

Semosavali;

2. gayidvebidan miRebul Semosavals plius debitoruli davalianebis Semcireba an minus

debitoruli davalianebis zrda;

3. gayidvebidan miRebuli wminda Semosavals plius procentebisa da dividendebis saxiT

miRebuli Semosavlebi.

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Semajamebeli amocana

301

sawarmos saaRricxvo politika

1. saangariSgebo periodi – 2009 weli;

2. angariSTa gegma – moqmedi;

3. sawarmos mier maragebis Sefasebis meTodia - `fifo~.

4. maragebis aRricxvis meTodebi:

a. masalebis aRricxvisas – mudmivi meTodi;

b. produqciisa da daumTavrebeli warmoebis aRricxvisas – perioduli

meTodi;

5. maragebis Sefasebis meTodi - `fifo~

6. aqtivebis cveTisa da amortizaciis gaangariSebis meTodi:

– wrfivi (Tanabarzomieri Camowera);

7. ZiriTadi saSualebebis sasargeblo gamoyenebis vadebi da amortizaciis

wliuri normebi:

dasaxeleba sabalanso

Rirebuleba

sasarg. gamy.

vada

salikvid.

Rirebuleba

amort. wl.

norma

Senobebi 10000 20 0 500

manqana-danadgarebi 36814 10 814 3600

aveji da sxv. inventari 6300 5 0 1260

satransporto saSual. 7000 5 0 1400

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damatebiTi informacia:

1. maragebis naSTi inventarizaciis monacemebiT:

a. saangariSgebo periodis dasawyisSi:

- masalebi 250 erTeuli, erTeulis fasi 60 lari; Rirebuleba - 15000 lari;

- mza produqcia 87 cali, erTeulis fasi 100 lari; Rirebuleba - 8700 lari;

- daumTavrebeli warmoeba 7900 lari.

b. saangariSgebo periodis bolos:

- masalebi 268 erTeuli;

- mza produqcia – 257 cali.

- daumTavrebeli warmoeba Sefasda - 3125 larad.

2. gadasaxadebis gaangariSebis miznebisaTvis xelfasis saerTo Tanxa (27000 lari)

CaiTvalos 1 piris xelfasad;

3. sawarmos erT erTi klienti, romlis davalianeba 6600 laria, gakotrebulia;

4. warsuli wlebis gamocdilebiT, saangariSsworebo periodis bolosaTvis gaunaRdebeli

rCeba moTxovnebis (debitoruli davalianebebis) 3%.

5. 31 dekembers direqtorTa sabWos mier gamocxadda gasuli wlis mogebidan dividendebis

gacemis Sesaxeb, 2000 laris odenobiT.

303

sacdeli balansi

1 ianvari, 2009 weli

kodi angariSebis dasaxeleba

debeti krediti

1110 naRdi fuli er. valutaSi 2000

1210 er.valuta rezident bankSi 47164

1220 ucx. valuta rezident bankSi 7000

1410 moTxovnebi miwodebiT 18000

1620 nedleuli da masalebi 15000

1630 daumTavrebeli warmoeba 7900

1640 mza produqcia 8700

1910 winaswar gadax. mogebis gadasax. 3236

2120 daumTavrebeli mSenebloba 10000

2150 manqana-danadgarebi 68500

2170 aveji da sxva inventari 7800

2250 manqana-danadgarebis cveTa 16100

2270 avejisa da inventaris cveTa 1500

3110 valdebulebebi miwodebiT 37300

304

3130 gadasaxdeli xelfasi 8700

3330 gadasaxdeli dRg 10000

3370 saSemosavlo gadasaxadi 3000

5110 Cveulebrivi aqciebi 50000

5140 saemisio kapitali 21400

5310 gaunawilebeli mogeba 29000

5420 Zir. saS. Ggadafas. rezervi 20000

7390 miwodebis sxva xarjebi 1700

sul 197000 197000

saangariSgebo periodSi momxdari sameurneo operaciebi:

1. SeZenilia avtomanqana unaRdo angariSsworebiT - 7000 lari;

2. damTavrda ofisis Senobis mSenebloba, misma TviTRirebulebam 10000 lari Seadgina;

3. uvargisobis gamo Camoiwera danadgari: pirvandeli Rirebuleba - 5900 lari;

dagrovili cveTa 5500 lari; demontaJi - 75lari; - narCenebi – jarTi - 90 lari;

305

4. sawarmom gayida danadgari 4 wlis ganvadebiT, yovelwliuri Tanabarzomieri gadaxdiT

da miiRo Tamasuqi. moTxovnis saerTo Tanxa - 20000 lari; mimdinare saprocento

ganakveTi – 12%;

5. aRebulia bankis sesxi 50000 lari, 2 wlis vadiT, wliuri 18%_iani ganakveTiT. mimdinare

wlis 31 dekembers unda daifaros ZiriTadi Tanxis 30% da Sesabamisi saprocento

gadasaxdeli. danarCeni – momavali wlis 31 dekembers.

6. klientebisagan winaswar Caricxulia misawodebeli (160 cali) produqciisaTvis 24000

lari;

7. SeZenilia masalebi, Rirebuleba - 30000 lari; transportirebis xarji - 2100 lari;

fuli gadaricxulia sabanko angariSidan.

8. kompaniam gayida 1000 cali Cveulebrivi aqcia 15000 larad; 1 aqciis nominaluri

Rirebuleba -10 lari;

9. miRebulia masalebi mimwodeblebisagan. angariS-faqturis monacemebia:

Rirebuleba - 45000 lari; transportirebis xarji - 4200 lari; dRg - 8856 lari; sul -

58056 lari;

10. satransporto organizaciam warmoadgina angariSi rkinigzis sadguridan masalebis

mozidvisaTvis, Tanxa - 2667 lari; m. S. momsaxurebis Rirebuleba 2260 lari; dRg - 407

lari;

11. sawyobidan gacemulia masalebi, romelic daixarja: warmoebaSi - 70000

lari; sxva saerTo saWiroebaze - 10000 lari; sul - 80000 lari;

12. Cabarda sawyobs warmoebis narCenebi SesaZlo gamoyenebis fasebiT - 4000 lari;

13. daricxulia xelfasi – 27000 lari; m. S.: warmoebis muSebis - 23700 lari; sammarTvelo

personalis 3300 lari;

14. daekava personals xelfasidan saSemosavlo gadasaxadi _ 5400 lari;

15. SeZenilia emitenti sawarmosagan obligaciebi $ 3.000 (2.10=$1), 1 wlis vadiT, wliuri 24-%-

iani ganakveTiT. brokeris sakomisio anazRaureba investiciis Rirebulebis 1%;

306

16. gaiyida danadgari 5500 larad Sps `grdemlze~. Tanxa Caricxulia sabanko angariSze;

danadgaris pirvandeli Rirebuleba – 6700 lari; dagrovili cveTa – 1575 lari;

17. saremonto organizaciam warmoadgina angariSi ofisis Senobis Sesrulebuli saremonto

samuSaoebis asanazRaureblad - 6844 lari; m.S. saremonto samuSaoebis Rirebuleba - 5800

lari, dRg - 1044 lari;

18. `Telasi~-dan miRebulia angariSi moxmarebuli el.energiis Rirebulebis

asanazRaureblad. el.energia daixarja: warmoebaSi - 5185 lari; sxva saerTo saWiroebaze

- 4975 lari; dRg - 1828 lari; sul - 11988 lari;


20. myidvelebs gaegzavnaT mza produqcia 100 cali; erTeulis gasayidi - fasi 150 lari;

Rirebuleba - 15000 lari; dRg - 2700 lari; sul - 17700 lari;

21. Tanaxmad xelSekrulebisa, miRebulia salaroSi grZelvadiani TamasuqiT - 5000 lari; m. S.

ZiriTadi Tanxa 3178 lari; saprocento Semosavali - 1822 lari;

22. Caricxulia klientisagan valis dasafaravad 3000 lari;


24. klientebs gaegzavna produqcia 500 cali; Rirebuleba - 75000 lari; dRg -

13500 lari; sul – 88500 lari;

25. gadaricxulia sabanko angariSidan produqciis gagzavnis xarjebi, romelic unda

aanazRauros myidvelma 6600 lari; m. S.: rkinigzis sadguramde mitanisaTvis - 593 lari;

rkinigzis xarji - 5000 lari; dRg - 1007 lari;

26. myidvels gaegzavna produqcia 160 cali, winaswar gadaxdis angariSSi;

27. Caricxulia klientisagan valis dasafaravad 65000 lari;

28. gadaericxaT momwodeblebs valis dasafaravad 100200 lari;

29. Caricxulia klientisagan 42500 lari;

307

30. klients gaegzavna produqcia 270 cali, erTeulis fasi 150 lari; Rirebuleba - 40500

lari; dRg - 7290 lari; sul - 47790 lari;

angariSsworeba miwodebisTanave, Tanxa Caricxulia sabanko angariSze;

31. `wyalkanalidan~ miRebulia angariSi moxmarebuli wylis Rirebulebis asanazRaureblad,

romelic daixarja: warmoebaSi - 4740 lari; sxva saerTo saWiroebaze - 660 lari; dRg -

972 lari; sul - 6372 lari;

32. gadaericxa biujets kuTvnili dRg;

33. gamotanilia bankidan xelfasis gasacemad 24000 lari;

34. gadaericxa biujets saSemosavlo gadasaxadi _ 8400 lari;

35. gacemulia xelfasi 29000 lari;

36. gastumrebulia grZelvadiani sesxis mimdinare nawili 15000 lari; gadasaxdeli

procentebi - 9000 lari; sul - 24000 lari.

308

mTavari saregistracio Jurnali

2009 weli

# angariSebis dasaxeleba aRniSvna debeti krediti

1 satransporto saSualebebi 2180 7000

er. valuta bankSi 1210 7000

2 Senobebi 2130 10000

daumTavrebeli mSenebloba 2120 10000

3 manq. danadgarebis cveTa 2250 5500

masalebi 1620 90

arasaoperacio zarali 8220 385

manqana-danadgarebi 2150 5900

naRdi fuli er. valutaSi 1110 75

4 miRebuli grZelvad. Tamasuqi 2310 15186


grZelvad. Tamasuq. mimd. nawili 1520 3178

miRebuli grZelvad. Tamasuqi 2310 3178

misaRebi procentebi 1820 1822

saprocento Semosavali 8110 1822

5 er. valuta bankSi 1210 50000

grZelvadiani sesxi 4140 50000

grZelvadiani sesxi 4140 15000

309

grZelv. sesxis mimd. nawili 3230 15000

saprocento xarji 8210 9000

gadasaxdeli procenti 3410 9000


miRebuli avansebi 3120 24000

7 masalebi 1620 32100




saemisio kapitali 5140 5000

9 masalebi 1620 49200



10 masalebi 1620 2260




masalebis xarji 7400 10000

masalebi 1620 80000

12 masalebi 1620 4000

masalebis xarji 7100 4000


xelfasis xarji 7400 3300


14 gadasaxdeli xelfasi 3130 5400

saSemosavlo gadasaxadi 3320 5400

15 moklev. invest.saw. f. qaRal. 1310 6363

ucxouri valuta bankSi 1220 6363


manqana-danadgrebis cveTa 2250 1575

manqana-danadgrebi 2150 6700

arasaoperacio mogeba 8130 375

17 remontis xarji 7400 5800


valdebulebebi momsax. 3110 6844

18 el.energiis xarji 7100 5185

310

el.energiis xarji 7400 4975






21 naRdi fuli er. valutaSi 1110 5000

grZelvad. Tamasuq. mimd. nawili 1520 3178

misaRebi procentebi 1820 1822










28 valdebulebebi mowodebiT 3110 100200







31 wylis xarji 7100 4740

wylis xarji 7400 660



32 gadasaxdeli dRg 3330 33490



33 naRdi fuli 1110 24000


34 saSemosavlo gadasaxadi 3320 8400


311

35 gadasaxdeli xelfasi 3130 29000

naRdi fuli er. valutaSi 1110 29000

36 grZ. sesxis mimd. nawili 3230 15000

gadasaxdeli procentebi 3410 9000


# damamTavrebeli gatarebebi

1 cveTisa da amortiz. xarji 7100 3600

manqana-danadgarebis cveTa 2250 3600

2 cveTisa da amortiz. xarji 7400 3160

Senobebis cveTa 2230 500

avejis da inventaris cveTa 2270 1260

satransporto saS. cveTa 2280 1400

3 qonebis sagadasaxado xarji 7400 585

qonebis gadasaxadi 3390 585

4 uimedo valis xarji 7400 6600


5 saeWvo valebis xarji 7400 411

moTxovnebis koreqtireba 1415 411

6 gaunawilebeli mogeba 5310 2000

gadasaxdeli dividendebi 3420 2000

7 mogebis gadasaxadi 3310 2691

winaswar gadax. mogebis gadasax. 1910 2691

# koreqtirebebi

1 maragebis koreqtireba 7100 4775



maragebis koreqtireba 7100 14430

3 misaRebi procentebi 1820 126

saprocento Semosavlebi 8110 126

4 saprocento Semosavlebi 8110 5

moklev. investiciebi 1310 5

5 miRebuli avansebi 3120 24000

Semosavlebi realizaciidan 6110 24000

# angariSebis daxurvebi

312


saangar. periodis mogeba 5330 154500

2 saprocento Semosavlebi 8110 1943


3 arasaoperacio mogeba 8130 375


4 saangar. periodis mogeba 5330 93570

TviTRirebuleba 7100 93570


saerTo xarjebi 7400 35491


miwodebis xarjebi 7390 1700


saprocento xarji 8210 9000


arasaoperacio zarali 8220 385

# mogebis gadasaxadi

1 mogebis gadasaxadis xarji 9210 2691

mogebis gadasaxadi 3310 2691


mogebis gadasaxadis xarji 9210 2691



313

gaangariSebebi:

1. Tamasuqi

1. yovelwliuri mimdinare gadaxdebi:

20000 lari / 4 w. = 5000 lari;

2. anuitetis mimdinare Rirebuleba: 5000 X 3,0373 = 15186 lari; wlebi yovelwliuri gadaxdebi moTxovna

sul maT Soris saproc. Semosavali (12%)

saang.wlis moTxovna

15186

1 weli 5000 1822 3178 12008

2 weli 5000 1441 3559 8449

3 weli 5000 1014 3986 4463

4 weli 5000 537 4463 0

sul 20000 4814 15186

3. grZelvadiani sesxi:

a. sesxis mimdinare nawili: 50000 X 30% = 15000 lari;

b. mimdinare wlis saprocento xarji: 50000 X 18% = 9000 lari.

314

4. saSemosavlo gadasaxadi:

- 23700 X 20% = 4740 lari

- 3300 X 20% = 660 lari

sul 5400 lari;

5. biujetSi gadasaricxi dRg: - gadasaxdeli dRg – 33490 lari;

- CasaTvleli dRg - 13107 lari;

- gadasaricxi dRg - 20383 lari;

6. mimdinare wels dasaricxi amortizaciis gaangariSeba:

1. Senobebi - 500 lari;

2. manq. danadgarebi - 3600 lari;

3. aveji, inventari - 1260 lari;

4. satransporto saSualebebi - 1400 lari;

sul - 6760 lari. 7. qonebis gadasaxadis gaangariSeba:

dasaxeleba wlis dasawyisSi wlis bolos

pir. Rir-ba dagr. cveTa sabalan.

Rir-ba

pir. Rir-ba dagr. cveTa sabalan. Rir-

ba

daumTavrebeli

mSenebloba

10000 - 10000 - - -

Senobebi - - - 10000 500 9500

manq. danadgarebi 68500 16100 52400 40714 12625 28089

aveji, inventari 7800 1500 6300 7800 2760 5040

satransporto

saSualebebi

- - - 7000 1400 5600

sul 86300 17600 68700 65514 17285 48229

68.700+48.229=116.929/2=58.465X1%=585 lari;

qonebis gadasaxadis dasaricxi Tanxa 585 lari.

8. 31.12. saeWvo valebis rezervi:

1. moTxovnebis saerTo naSTi – 20300;

uimedo moTxovnebi - (6000);

315

13700 13700 X 3% = 411 lari.

9. maragebis koreqtireba:

1. daumTavrebeli warmoeba Sefasda 3125 larad;

a. daumTavrebeli warmoebis naSTebs Soris sxvaoba 4775 lari (7900 – 3125);

- makoreqtirebeli Tanxa – 4775 lari.

b. damzadebuli produqciis TviTRirebuleba: 108000 lari;

g. erTeuli produqciis TviTRirebuleba – 90 lari (108000 / 1200 cali):

2. realizebuli produqciis TviTRirebuleba `fifo~-s meTodiT:

a. realizebuli produqcia sul - 1030 cali;

b. realizebuli produqciis TviTRirebuleba:

- 87 cali X 100 lari = 8700 lari;

- 943 cali X 90 lari = 84870 lari

sul TviTRirebuleba - 93570 lari.

3. produqciis angariSis koreqtireba:

a. inventarizaciiT produqciis naSTi sawyobSi – 257 cali;

b. Sefaseba - `fifos~ meTodiT: 23130 lari (257 cali X 90 lari);

g. makoreqtirebeli Tanxa – 14430 lari (23130 _ 8700).

10. investiciebidan misaRebi procentebis gaangariSeba:

a. wliuri procenti

6300 X 24% = 1512 lari;

b. Tvis dasaricxi procenti 360 dRiani variantiT:

1512 ari / 12 Tve = 126 lari.

g. investiciebis SeZenis xarjebis amortizacia wrfivi meTodiT:

63 lari / 12 Tve = 5,25 lari.

11. mogebis gadasaxadis gaangariSeba:

1. finansuri Sedegi – mogeba - 13981 lari;

316

2. sagadasaxado mogeba _ 17942 lari.

finansur mogebasa da sagadasaxado mogebas Soris gansxvaveba `mudmivi sxvaobaa~, amitom

damatebiT gadavadebuli aqtivis an valdebulebis asaxva saWiro ar aris.

mTavari wigni - 2009 weli

naRdi fuli erovnul valutaSi angariSi 1110

317

TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo

naSTi naRdi fuli er. valutaSi 1110 2000 2000

3 manqana danadgarebi 2150 75 1925

21 grZelvad. Tamasuq. mimd. nawili 1520 5000 6925

33 er. valuta bankSi 1210 24000 30925

35 gadasaxdeli xelfasi 3130 29000 1925

er. valuta rezident bankSi angariSi - 1210


naSTi er.valuta rezident bankSi 1210 47164 47164

1 satransporto saSualebebi 2180 7000 40164

5 grZelvadiani sesxi 4140 50000 90164

6 miRebuli avansebi 3120 24000 114164

7 masalebi 1620 32100 82064

8 Cveulebrivi aqciebi 5110 15000 97064

16 manqana-danadgrebi 2150 5500 102564







32 gadasaxdeli dRg 3330 20383 133671


34 saSemosavlo gadasaxadi 3320 8400 101271

36 grZ. sesxis mimd. nawili 3230 24000 77271

ucxouri valuta bankSi angariSi - 1220


naSTi ucx. valuta rezident bankSi 1220 7000 7000

15 moklevadiani investiciebi 1220 6363 637

318

moklev. investiciebi angariSi - 1310


15 ucxouri valuta bankSi 1220 6363 6363

5 saprocento Semosavali 8110 5 6358

moTxovnebi miwodebiT angariSi 1410


naSTi moTxovnebi miwodebiT 1410 18000 18000


22 er. valuta bankSi 1210 3000 32700


25 er. valuta bankSi 1210 6600 127800

27 er. valuta bankSi 1210 65000 62800

29 er. valuta bankSi 1210 42500 20300

1 uimedo valebis xarji 7400 6600 13700

moTxovnebis koreqtireba angariSi 1415

TariRi angariSebis dasaxeleba aRniSvn debeti krediti saldo

1 moTxovnebis koreqtireba 7400 411 411

grZelvad. Tamasuq. mimd. nawili angariSi - 1520


4 miRebuli grZelvad. Tamasuqi 2310 3178 3178

21 naRdi fuli er. valutaSi 1110 3178 0

masalebi angariSi - 1620


naSTi masalebi 1620 15000 15000

3 manqana-danadgarebi 2150 90 15090

7 er. valuta bankSi 1210 32100 47190

319





daumTavrebeli warmoeba angariSi - 1630


naSTi daumTavrebeli warmoeba 1630 7900 7900

2 maragebis koreqtireba 7100 4775 3125

mza produqcia angariSi - 1640


naSTi mza produqcia 1640 8700 8700


misaRebi procentebi angariSi - 1820


4 saprocento Semosavali 8110 1822 1822

21 naRdi fuli er. valutaSi 1110 1822 0

4 misaRebi procentebi 1820 126 126

winaswar gadaxdili mogebis gadasaxadi 1910

TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo

naSTi winaswar gadax. mogebis gadasax. 1910 3236 3236

6 mogebis gadasax. 3310 2691 545

daumTavrebeli mSenebloba angariSi - 2120


naSTi daumTavrebeli mSenebloba 2120 10000 10000

2 Senobebi 2130 10000 0

Senobebi angariSi - 2130

320


2 daumTavrebeli mSenebloba 2120 10000 10000

manqana-danadgarebi angariSi - 2150


naSTi manqana-danadgarebi 2150 68500 68500

3 gasvla 2250 5900 62600

4 grZelvadiani Tamasuqi 1520 15186 47414

16 er. valuta bankSi 1210 6700 40714

aveji da inventari angariSi - 2170


naSTi aveji da sxva inventari 2170 7800 7800

satransporto saSualebebi angariSi


1 erv. valuta bankSi 1210 7000 7000

Senobebis cveTa angariSi - 2230


2 cveTis xarji 7400 500 500

manqana-danadgarebis cveTa angariSi - 2250


naSTi manqana-danadgarebis cveTa 2250 16100 16100

3 manq. danadgarebis Camowera 2150 5500 10600

16 manqana-danadgrebi 2150 1575 9025

1 cveTis xarji 7100 3600 12625

avejisa da inventaris cveTa angariSi - 2270


naSTi avejisa da inventaris cveTa 2270 1500 1500

321

2 cveTis xarji 7400 1260 2760

satransp. saSualebebis cveTa angariSi - 2280


2 cveTis xarji 7400 1400 1400

grZelvadiani Tamasuqebi angariSi - 2310



4 grZelv. Tamasuq. mimd. nawili 1520 3178 12008

valdebulebebi mowodebidan angariSi - 3110


naSTi valdebulebebi miwodebiT 3110 37300 37300

9 masalebi 1620 58056 95356

10 masalebi 1621 2667 98023

17 masalebi 1622 6844 104867

18 el.energiis xarji 7100 11988 116855

28 er. valuta bankSi 1210 100200 16655

31 wylis xarji 7100 6372 23027

miRebuli avansebi angariSi - 3120


6 er. valuta bankSi 1210 24000 24000


gadasaxdeli xelfasi angariSi - 3130


naSTi gadasaxdeli xelfasi 3130 8700 8700

13 xelfasis xarji 7100 27000 35700

14 saSemosavlo gadasaxadi 3320 5400 30300

35 naRdi fuli 1110 29000 1300

grZelv. sesxis mimd. nawili angariSi - 3230

322


5 grZelv. Sesxi 4140 15000 15000

36 er. valuta bankSi 1210 15000 0

mogebis gadasaxadi angariSi - 3310


6 mogebis gadasaxadi 3310 2691 -2691

1 winaswar gadaxd. Mogeba 1910 2691 0

saSemosavlo gadasaxadi angariSi - 3320


naSTi saSemosavlo gadasaxadi 3320 3000 3000



gadasaxdeli dRg angariSi - 3330


naSTi gadasaxdeli dRg 3330 10000 10000





gadaxdili dRg angariSi - 3340




17 valdebulebebi momsax. 3110 1044 10307



32 gadasaxdeli dRg 3330 13107 0

qonebis gadasaxadi angariSi - 3390


323

3 qonebis gadasaxadis xarji 7400 585 585

gadasaxdeli procentebi angariSi - 3410


5 saprocento xarji 8210 9000 9000


gadasaxdeli dividendebi angariSi - 3420


5 gaunawilebeli mogeba 5310 2000 2000

grZelvadiani sesxi angariSi - 4140


5 erovn. valuta bankSi 1210 50000 50000

5 grZelv. sesxis mimd. nawili 3230 15000 35000

Cveulebrivi aqciebi angariSi - 5110


naSTi Cveulebrivi aqciebi 5110 50000 50000

8 er. valuta bankSi 1210 10000 60000

saemisio kapitali angariSi - 5140


naSTi saemisio kapitali 5140 21400 21400


gaunawilebeli mogeba angariSi - 5310


naSTi gaunawilebeli mogeba 5310 29000 29000

6 gadasaxdeli dividendebi 3420 2000 27000

324


saangar. periodis mogeba angariSi - 5330



2 saprocento Semosavlebi 8110 1943 156443

3 arasaoperacio mogeba 8130 375 156818

4 TviTRirebuleba 7100 93570 63248

5 saerTo xarjebi 7400 35491 27757

6 miwodebis xarjebi 7390 1700 26057


8 arasaoperacio zarali 8220 385 16672

3 mogebis gadasaxadis xarji 9210 2691 13981


gadafasebis rezervi angariSi 5420


naSTi Zir. saS. Ggadafas. rezervi 5420 20000 20000

Semosavali realizaciidan angariSi - 6110




30 er. valuta bankSi 1210 40500 130500

6 miRebuli avansebi 3120 24000 154500

1 saangar. periodis mogeba 5330 154500 0

produqciis TviTRirebuleba angariSi - 7100


11 masalebi 1620 70000 70000

325

12 masalebi 1621 4000 66000



31 wylis xarji 3110 4740 99625

1 cveTisa da amortiz. xarji 2250 3600 103225




miwodebis sxva xarjebi angariSi - 7390


naSTi miwodebis sxva xarjebi 7390 1700 1700


saerTo xarjebi angariSi - 7400


11 masalebi 1620 10000 10000


17 valdebulebebi momsax. 3110 5800 19100



2 Senobebis cveTa 2230 3160 27895

3 qonebis gadasaxadi 3390 585 28480


1 moTxovnebis koreqtireba 1415 411 35491


saprocento Semosavali angariSi - 8110




5 moklev. investiciebi 1310 5 1943


326

arasaoperacio mogeba angariSi - 8130


16 manqana-danadgrebis cveTa 2250 375 375


saprocento xarji angariSi 8210


5 grZelvadiani sesxi 4140 9000 9000


arasaoperacio zarali angariSi - 8220




mogebis gadasaxadis xarji angariSi - 9210


1 mogebis gadasaxadi 3310 2691 2691


maragebis raodenobrivi aRricxvis baraTi

mza produqcia

TariRi Sinaarsi Semosavali

(cali)

gasavali

(cali)

saldo

(cali)



5 gayidulia 100 107


8 gayidulia 660 527

9 gayidulia 270 257

327

sul 1287 1030

samuSao furceli

# angariSebis dasaxeleba sacdeli balansi koreqtirebebi koreqtirebuli mogeba-zarali balansi

sacd. balansi 2009,31,12 2009,31,12

d-ti k-ti d-ti k-ti d-ti k-ti d-ti k-ti d-ti k-ti

1110 naRdi fuli 1925 1925 1925

1210 fuli bankSi 77271 77271 77271

1220 ucx. valuta bankSi 637 637 637

1310 moklevad. investicia 6363 5 6358 6358

1410 moTxovnebi 13700 13700 13700

1415 moTxovn. koreqtireba 411 411 411

1620 masalebi 22650 22650 22650

1630 daumTavr. warmoeba 7900 4775 3125 3125

1640 mza produqcia 8700 14430 23130 23130


1910 win. gadaxd. mogeba 545 545 545

2130 Senobebi 10000 10000 10000


2170 aveji da inventari 7800 7800 7800

2180 transporti 7000 7000 7000

2230 Senobebis cveTa 500 500 500

2250 manqana-danadgar. cveTa 12625 12625 12625

2270 aveji da invent. cveTa 2760 2760 2760

2280 transportis cveTa 1400 1400 1400

2310 grZelvad. Tamasuqi

12008 12008 12008

3110 valdeb. miwodebiT 23027 23027 23027

3120 miRebuli avansebi 24000 24000


3310 mogebis gadasaxadi -2691 -2691 -2691

3390 qonebis gadasaxadi 585 585 585

3420 gadasaxd. dividendebi 2000 2000 2000

4140 grZelv. sesxi 35000 35000 35000

5110 Cveulebrivi aqciebi 60000 60000 60000

5140 saemisio kapitali 26400 26400 26400


5420 Zir saS gadaf rezervi 20000 20000 20000

6110 Semosavali 130500 24000 154500 154500

7100 prod TviTRirebuleba 103225 4775 14430 93570 93570

7390 miwodebis xarjebi 1700 1700 1700

7400 saerTo xarji 35491 35491 35491

8110 saproc. Semosavlebi 1822 5 126 1943 1943

8130 arasaoperacio mogeba 375 375 375


328

8220 arasaoperacio xarji 385 385 385

sul 367014 367014 43336 4

3336 367135 367135 140146 156818 226989 210317

finansuri mogeba 16672 -16672

sagadasaxado mogeba 17942

9210 mogebis gadas. xarji 2691



(lari) (lari)

Semosavali realizaciidan 154500

154500

realizebuli produqciis TviTRirebuleba 93570

saerTo mogeba 60930

sxva saerTo xarjebi

xelfasis xarji 3300

gadaxdili gadasaxadebi 585

daricxuli amortizacia 3160

remontis xarjebi 5800

saeWvo da uimedo valebis xarji 7011

sxva sawarmoo danaxarjebi 17335

37191

mogeba ZiriTadi saqmianobidan 23739

finansuri Semosavali 1943

finansuri danaxarjebi 9000

mogeba finansuri saqmianobidan -7057

sainvesticio Semosavali 375

sainvesticio danaxarjebi 385

zarali saivesticio saqmianobidan -10

mogeba dabegvramde 16672

mogebis gadasaxadi 2691

wminda mogeba

13981

329

angariSgeba sakuTari kapitalis cvlilebebis Sesaxeb

Cv. aqciebi saemisio gadafasebis gaunawil. sul kapitali rezervi mogeba naSTi 2009 w. 1.12. 50000 21400 20000 29000 120400 zrda 10000 5000 0 13981 28981 sul 60000 26400 20000 42981 149381 Semcireba 0 0 0 2000 2000 naSTi 2009 w. 31.12. 60000 26400 20000 40981 147381

balansi

31 dekemberi, 2009 weli

aqtivebi

2009w. 2009w. 2008w. 2008w.

grZelvadiani aqtivebi

Senobebi 9500


aveji da inventari 5040 6300

satransporto saSualebebi 5600 0

daumTavrebeli mSenebloba 0 10000

grZelvadiani Tamasuqebi 12008

sul grZelvadiani aqtivebi 60237 68700

mimdinare aqtivebi

sasaqonlo maragebi

masalebi 22650 14300



sul maragebi 48905 30900

mimdinare moTxovnebi

savaWro moTxovnebi 13700 19700

winaswar gadaxdili m/gadas. 545 3236

moklevadiani investiciebi 6358

misaRebi procentebi 126

330

saeWvo valebis rezervi -411

20318 22936

fuladi saSualebi da

maTi eqvivalentebi

naRdi erovnuli valuta 1925 2000

erovnuli valuta bankSi 77271 47164

ucxouri valuta rezident bankSi 637 7000

79833 56164


sakuTari kapitali da valdebulebebi

kapitali da rezervebi


Zir. saSualebebis gadafasebis rezervi 20000 20000

saemisio kapitali 26400 20700


147381 119700

grZelvadiani valdebulebebi

procentiani sesxebi 35000 0

35000 0

moklevadiani valdebulebebi

valdebulebebi მოწოდებით 23027 37300

sagadasaxado valdebulebebi 585 13000


sxva moklevadiani valdebulebebi 2000 0

26912 59000

sul kapitali da valdeb. 209293 178700

danarTi 1

1 gadamxdeli:

2 gsn

mogebis gadasaxadis deklaracia

ganayofi I

3 deklaraciis saxe: pirveladi dazustebuli 4 weli

5 saqarTvelos sawarmo (saWiro aRniSneT V asoTi) 6 ucxouri sawarmo

7 misamarTi:

8 ekonomikuri saqmianobis (NACE) kodi

331

9 saqmianobis Sewyvetis an likvidaciis TariRi

10 waredgina:

(sagadasaxado organos dasaxeleba)

ganayofi II.

(ivseba sagadasaxado organos mier)

11 deklaraciis miRebis TariRi

12 TandarTuli dokumentebi gverdze

13 registraciis nomeri

14 deklaraciis mimRebis gvari, saxeli

15 deklaraciis mimRebis xelmowera:

SeniSvna:

1. mogebis gadasaxadis gadamxdelis mier deklaracia sagadasaxado organos waredgineba:

a) sagadasaxado wlis Sedegebis mixedviT - momdevno wlis 1 aprilamde;

b) saqarTveloSi ekonomikuri saqmianobis Sewyvetisas - ekonomikuri saqmianobis Se-

wyvetidan 30 kalendaruli dRis vadaSi;

g) likvidaciis SemTxvevaSi salikvidacio komisiis mier - likvidaciis Taobaze

gadawyvetilebis miRebidan 15 kalendaruli dRis vadaSi.

ganayofi III.

(mogebis gadasaxadis gaangariSeba) ( lari)

erToblivi Semosavali 16 156818

saangariSo periodis dasawyisisaTvis arsebuli sasaqonlo 17 31600

materialuri faseulobebi

332

saangariSo periodis bolosaTvis arsebuli sasaqonlo 18 48905

materialuri faseulobebi

gamoqviTvebi

19 156181

maT Soris:

_ SeZenili sasaqonlo-materialuri faseulobebi 20 83560

_ el.energia 21 10160

_ daricxuli xelfasi 22 27000

_ kreditisaTvis (sesxisaTvis) gadaxdili an 23 9000

gadasaxdeli procentebi

_ uimedo valebi 24 6600

_ saamortizacio anaricxebi 25 9985

_ srulad gamoqviTuli 1000 laramde Rirebule- 26 0

bis ZiriTadi saSualebebi

_ srulad gamoqviTuli ZiriTadi saSualebebis 27

Rirebuleba (s.k. 183.13.)

_ ZiriTadi saSualebebis remontis xarjebi 28 2191

_ sxva gamoqviTvebi 29 7685

jami 30 187781 31 205723

erToblivi Semosavlis gadameteba gamoqviTvebze 32 17942

gamoqviTvebis gadameteba erTobliv Semosavlebze 33

dabegvrisagan ganTavisuflebuli mogeba (Semosavali) 34

wina wlebis zarali 35

dasabegri mogeba 36 17942

mogebis gadasaxadi 37 2691.3

saqarTveloSi gadaxdis wyarosTan dakavebuli mogebis 38

gadasaxadi

saqarTvelos farglebs gareT gadaxdili mogebis 39

gadasaxadi

kuTvnili mogebis gadasaxadi 40

dabrunebas daqvemdebarebuli gadasaxadi 41 545

deklaraciaSi mocemuli monacemebis utyuarobas da sisrules vadastureb:

42 sawarmos xelmZRvanesis gvari, saxeli

43 sawarmos xelmZRvanesis xelmowera

44 xelmoweris TariRi

333

danarTi

nawili I. saamortizacio anaricxebi da gamoqviTvebi sawarmos

sakuTrebaSi ricxuli (garda lizingis sagnisa) ZiriTadi

saSualebebis mixedviT

dasaxeleba jgufis nomeri jami

1 2 3 4 5

1 jgufis RirebulebiTi balansi

76300 76300 saangariSos wina wlis bolos

2 saangariSos wina wels daricxuli

17600 17600 amortizaciis Tanxa

3 damatebuli ZiriTadi saSualebebis

7000 10000 17000 Rirebuleba

4 realizebuli ZiriTadi saSualebebi 21886 21886

5 saangariSo wels Zir. saSualebebis

3609 3609

remontis xarjebi zRvruli

odenobis zemoT

6 jgufis RirebulebiTi balansi

47423 0 0 10000 0 57423 saangariSo wlis bolos

7 amortizaciis norma (%) 20% 20% 8% 5% 15% X

8 amortizaciis Tanxa 9484.6 0 0 500 0 9985

9 erTobliv Semosavalze dasamatebeli

Tanxa(jami gadaitaneba dan.#2,str.5-Si)

10 erToblivi Semosavlidan gamosaqviTi Tanxa(jami aisaxeba dan.#2-is st.21-Si)

334

iivvaannee jjaavvaaxxiiSSvviilliiss ssaaxxeelloobbiiss TTbbiilliissiiss ssaaxxeellmmwwiiffoo uunniivveerrssiitteettii

eekkoonnoommiikkiissaa ddaa bbiizznneessiiss ffaakkuulltteettii

pprrooggrraammaa –– ffiinnaannssuurrii aaRRrriiccxxvvaa

silabusi

saswavlo kursis dasaxeleba - finansuri aRricxva

saswavlo kursis kodi –

saswavlo kursis statusi - fakulteti – ekonomikisa da biznesis;

safexuri - bakalavriati;

kursi – II;

semestri – III_IV;

savaldebulo kursi.

saswavlo kursis xangrZlivoba – ori semestri;

saswavlo kursis kreditebi ESTS – 10;

- sakontaqto muSaobisaTvis – 90 sT;

- damoukidebeli muSaobisaTvis 160 sT;

leqtori _ sruli profesori elene xarabaZe; Tsu ekonomikisa da biznesis fakulteti, biznesis

administrirebis mimarTuleba; programis xelmZRvaneli; tel: 899-92-28-36; saxli 35-21-71;

Tsu 30-45-15; eleqtronuli fosta: ekharabadze @mail.ru

saswavlo kursis mizani: Seaswavlos studentebs finansuri aRricxvis sruli kursi, saerTaSoriso standartebiT

finansuri angariSgebis momzadebisa da wardgenis principebi.

335

saswavlo kursis Seswavlis winapirobebi:

kursis SeswavlisaTvis studentebs gavlili unda HhqondeT buRaltruli aRricxvis

safuZvlebi.

saswavlo kursis formati - leqcia, praqtikuli, ptrezentacia, koloqviumi.

saswavlo kursis SinaarSi

A#

Temis dasaxeleba

saaTebis raodenoba

leqcia praqtik. sul

I semestri

1 fuladi saSualebebis aRricxva 4 8 12

2 moTxovnebis aRricxva 3 4 7

3 sasaqonlo-materialuri faseulobebis aRricxva 4 10 14

4 ZiriTadi saSualebebis aRricxva 4 8 12

jami 15 30 45

II semestri

5 aramaterialuri aqtivebis aRricxva 2 4 6

6 valdebulebebis aRricxva 4 8 12

7 sakuTari kapitalis aRricxva 3 4 7

8 Semosavlebis da xarjebis aRricxva 4 8 12

9 finansuri angariSgeba 2 6 8

jami 15 30 45

sul 30 60 90

1. fuladi saSualebebis aRricxva

336

salaros operaciebis dokumentacia da aRricxva. unaRdo angariSsworebis formebi;

angariSsworebis angariSis operaciebis aRricxva; savaluto operaciebis aRricxva.

fulis droiTi Rirebuleba.

literatura:

finansuri angariSgebis saerTaSoriso standartebi, naw. 2, 2007 w.;

e. xarabaZe, finansuri aRricxva, 2009;

a.xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria,

finansuri aRricxva. Tb. 2009, gv.328-374.

e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb. 2005, gv.166-175.

IAS 21: The Effects of Changes in Foreign Exchange Rates

Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005

2. moTxovnebis aRricxva

moTxovnebis warmoqmnis safuZvlebi. moTxovnebis klasifikacia. miwodebidan da

momsaxurebidan warmoqmnili moTxovnebis aRricxva. sxva moTxovnebis aRricxva. uimedo

da saeWvo valebis aRricxva. grZelvadiani moTxovnebis aRricxva.

literatura:


a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani – buRaltruli aRricxva;

Teoria, finansuri aRricxva. Tb. 2009, gv. 321-350.


3. sasaqonlo-materialuri faseulobebis

aRricxva

sasaqonlo-materialuri faseulobebis arsi, aRiareba, klasifikacia. sasaqonlo-

materialuri faseulobebis Sefaseba; sasaqonlo-materialuri faseulobebis

TviTRirebulebis gaangariSebis meTodebi; sasaqonlo-materialuri faseulobebis

aRricxvis meTodebi; sasaqonlo-materialuri faseulobebis gadafaseba.

literatura:

http://en.wikipedia.org/w/index.php?title=IAS_21:_The_Effects_of_Changes_in_Foreign_Exchange_Rates&action=edit

337

finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass 2. sasaqonlo-mate-

rialuri faseulobebi, gv. 813-832;


a. xorava. n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria,

finansuri aRricxva. Tb. 2009 gv. 275-320.

e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb.2005 gv-145-163.

IAS 2: Inventories

ACCA, paper 1.2 Financial Information for Managemnet, chapter 7 - 8, Materials;


4. ZiriTadi saSualebebis aRricxva

ZiriTadi saSualebebis arsi, maTi aRiareba, klasifikacia, aRricxvis amocanebi.

ZiriTadi saSualebebis Sefaseba. ZiriTadi saSualebebis SeZenis aRricxva. ZiriTadi

saSualebebis eqspluataciasTan dakavSirebuli xarjebis aRricxva. cveTisa da

amortizaciis aRricxva. ZiriTadi saSualebebis gadafasebis aRricxva. ZiriTadi

saSualebebis aRiarebis Sewyvetis (gasvlis) aRricxva.

literatura:

finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass 16. Zi-

riTadi saSualebebi, gv. 974-996;


xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva;

Teoria, finansuri aRricxva. Tb. 2009 gv. 167-208.

e. kupreiSvili – buRaltruli aRricxvis kursi, Tb. 2005, gv.81-115.

IAS 16: Property, Plant and Equipment


5. aramaterialuri aqtivebis aRricxva

aramaterialuri aqtivebi, arsi da saxeebi, aRiareba da Sefaseba, klasifikacia.

aramaterialuri aqtivebis SeZenis aRricxva; aramaterialuri aqtivebis amortizaciis

http://en.wikipedia.org/w/index.php?title=IAS_2:_Inventories&action=edit

http://en.wikipedia.org/wiki/IAS_16:_Property%2C_Plant_and_Equipment

338

aRricxva; aramaterialuri aqtivebis moZvelebisa da gasvlis aRricxva; aramaterialuri

aqtivebis gadafasebis aRricxva. gudvilis aRricxva.

literatura:

finansuri angariSgebis saerTaSoriso standartebi, naw. 2, 2007 w., bass 38.

aramaterialuri aqtivebi, gv. 454-512;


xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva:

Teoria, finansuri aRricxva; Tb. 2009 gv. 230-253.

e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb. 2005 gv.128-143.


6. valdebulebebis aRricxva

valdebulebebis warmoqmna, maTi klasifikacia da Sefaseba; faqtiuri valdebulebebi,

SefasebiTi valdebulebebi, pirobiTi valdebulebebi; moklevadiani valdebulebebis

aRricxva; savaWro kreditoruli valdebulebebi; moklevadiani sesxebi; sagadasaxado

valdebulebebi; daricxuli valdebulebebi; grZelvadiani valdebulebebis aRricxva.

literatura:

saqarTvelos sagadasaxado kodeqsi, 2009 w.


a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria,

finansuri aRricxva. Tb. 2009. gv. 424-467

e. xarabaZe, valdebulebebis aRricxva, leqciebis kursi;



7. sakuTari kapitalis aRricxva

sakuTari kapitalis arsi, Semadgenloba. aqciebis gamoSvebis aRricxva; sakuTari

aqciebis gamosyidvisa da meoradi gayidvis aRricxva; aqciebis danawevrebis aRricxva;

aqciebis gauqmeba, aqciebis konvertireba. sawesdebo kapitalis aRricxva Sps-Si.

rezervebis aRricxva.

339

literatura:


a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani – buRaltruli aRricxva: Teoria,

finansuri aRricxva. Tb. 2009. gv. 400-424.

e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb.2005. gv. 266-284.


8. Semosavlebis da xarjebis aRricxva

Semosavlebi da xarjebi, maTi aRiareba da klasifikacia. Semosavlebi realizaciidan,

maTi aRricxva. warmoebuli da realizebuli produqciis danaxarjebis aRricxvisa da

TviTRirebulebis gaangariSebis meTodebi. finansuri Sedegis gansazRvra da aRricxva.

literatura:P

finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass 18. amonagebi, gv.

1023-1040;

finansuri angariSgebis saerTaSoriso standartebi, naw. 2, 2007 w., bass 23. sesxiT sargeb-

lobasTan dakavSirebuli danaxarjebi, gv. 29-36;


a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria,

finansuri aRricxva. Tb. 2009. gv. 467-511.

e. kupreiSvili – buRaltruli aRricxvis kursi. Tb. 2005. gv. .287-302.

IAS 18: Revenue

IAS 23: Borrowing Costs


9. finansuri angariSgeba

finansuri angariSgeba, misi komponentebi da elementebi; finansuri angariSgebis

mosamzadebeli daskvniTi samuSaoebi; finansuri angariSgebis momzadebis teqnika; anga-

riSgeba mogebisa da zaralis Sesaxeb; angariSgeba kapitalis cvlilebebis Sesaxeb; ba-

lansi; fuladi nakadebis angariSgeba.

http://en.wikipedia.org/w/index.php?title=IAS_18:_Revenue&action=edit

http://en.wikipedia.org/w/index.php?title=IAS_23:_Borrowing_Costs&action=edit

340

literatura:

finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebi;

finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass 1. finansuri anga-

riSgebis wardgena, gv.757-812;


xorava, n. kvataSiZe, n. sreseli, z. gogriWiani – buRaltruli aRricxva: Teoria,

finansuri aRricxva. Tb. 2009. gv.511-550.

e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb.2005. gv. 304-325

IAS 1: Presentation of Financial Statements


ZiriTadi literatura:

finansuri angariSgebis saerTaSoriso standartebi, naw. 1- 2, 2007 w.


a.xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria,

finansuri aRricxva. Tb. 2009;

damatebiTi literatura:

finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebi;

saqarTvelos sagadasaxado kodeqsi, 2009 w.

e.kupreiSvili _ buRaltruli aRricxvis kursi. Tb. 2005, gv.166-175.


IAS 1: Presentation of Financial Statements;

IAS 2: Inventories

IAS 16: Property, Plant and Equipment

IAS 18: Revenue

IAS 21: The Effects of Changes in Foreign Exchange Rates

IAS 23: Borrowing Costs

Sefaseba:

Sefasebis forma – testireba, kompiuteruli programiT, testirebis gziT;

Sualeduri Sefaseba - semestrSi erTxel, kompiuteruli programiT, testirebis gziT;

maqsimaluri Sefaseba – 20 qula.

http://en.wikipedia.org/wiki/IAS_1:_Presentation_of_Financial_Statements

http://en.wikipedia.org/wiki/IAS_1:_Presentation_of_Financial_Statements

http://en.wikipedia.org/w/index.php?title=IAS_2:_Inventories&action=edit

http://en.wikipedia.org/wiki/IAS_16:_Property%2C_Plant_and_Equipment

http://en.wikipedia.org/w/index.php?title=IAS_18:_Revenue&action=edit

http://en.wikipedia.org/w/index.php?title=IAS_21:_The_Effects_of_Changes_in_Foreign_Exchange_Rates&action=edit

http://en.wikipedia.org/w/index.php?title=IAS_23:_Borrowing_Costs&action=edit

341

praqtikuli mecadineoba _ semestris ganmavlobaSi studenti 7-jer iqneba gamokiTxuli,

maqsimaluri Sefaseba 5 qula, sul semestris ganmavlobaSi studenti daagrovebs 35

qulas.

saboloo gamocdaze daSvebis wina piroba_ Sualeduri Sefaseba 21 qula.

saboloo gamocda _ kompiuteruli programiT, testirebis gziT;

sagamocdo Sefaseba – 40 qula;

saboloo SefasebisaTvis TiToeuli aspeqtis xvedriTi wili:

qula

daswreba 5

Sualeduri Sefaseba 20

praqtikumi, seminari 35

saboloo gamocda 40

saboloo Sefaseba 100

swavlis Sedegi: kursis Seswavlis Sedegad studentma unda SesZlos buRaltruli

aRricxvis warmoeba saerTaSoriso standartebiT; sruli buRaltruli ciklis asaxva

sameurneo operaciebis registraciidan – saerTaSoriso standartebiT finansuri

angariSgebis momzadebisa da wardgenis CaTvliT.

e. xarabaZe

danarTi 1

angariSTa gegma

a q t i v e b i

1000 mimdinare aqtivebi

1100 naRdi fuli

1110 naRdi fuli erovnul valutaSi

1120 naRdi fuli ucxour valutaSi

1200 fuli sabanko angariSebze

1210 erovnuli valuta rezident bankebSi

1220 ucxouri valuta rezident bankebSi

1230 ucxouri valuta ararezident bankebSi

1290 fuli sxva sabanko angariSebze

1300 moklevadiani investiciebi

1310 moklevadiani investiciebi sawarmos fasian qaRaldebSi

342

1320 moklevadiani investiciebi saxelmw. fasian qaRaldebSi

1330 grZelvadiani investiciebis mimdinare nawili

1390 sxva moklevadiani investiciebi

1400 moklevadiani moTxovnebi

1410 moTxovnebi miwodebidan da momsaxurebidan

1415 saeWvo valebis rezervi

1420 moTxovnebi mekavSire sawarmoebis mimarT

1430 moTxovnebi sawarmos personalis mimarT

1440 moTxovnebi xelmZRvanelebisa da sameTvalyureo organoebis wevrebis

mimarT

1450 moTxovnebi partniorebze gacemuli sesxebiT

1460 kapitalis Sevsebaze partniorebis grZelvadiani davalianebebis mimdinare

nawili

1470 grZelvadiani moTxovnebis mimdinare nawili

1480 momwodeblebze gadaxdili avansebi

1490 sxva moklevadiani moTxovnebi

1500 moklevadiani saTamasuqo moTxovnebi

1510 miRebuli moklevadiani Tamasuqebi

1520 miRebuli grZelvadiani Tamasuqebis mimdinare nawili

1600 sasaqonlo materialuri maragebi

1610 saqoneli

1620 nedleuli da masalebi

1630 daumTavrebeli warmoeba

1640 mza produqcia

1690 sxva sawarmoo maragi

1700 winaswar gaweuli xarjebi

1710 winaswar anazRaurebuli momsaxureba

1720 winaswar gadaxdili saijaro qira

1790 sxva winaswar gadaxdili xarjebi

1800 daricxuli moTxovnebi

1810 misaRebi dividendebi

1820 misaRebi procentebi

1890 sxva daricxuli moTxovnebi

1900 sxva mimdinare aqtivebi

1910 sxva mimdinare aqtivebi

2000 grZelvadiani aqtivebi

343

2100 ZiriTadi saSualebebi

2110 miwis nakveTebi

2120 daumTavrebeli mSeneblobebi

2130 Senobebi

2140 nagebobebi

2150 manqana-danadgarebi

2160 ofisis aRWurviloba

2170 aveji da sxva inventari

2180 satransporto saSualebebi

2190 ijariT aRebuli qonebis keTilmowyoba

2200 ZiriTadi saSualebebis cveTa

2230 Senobebis cveTa

2240 nagebobebis cveTa

2250 manqana-danadgarebis cveTa

2260 ofisis aRWurvilobis cveTa

2270 avejisa da sxva inventaris cveTa

2280 satransporto saSualebebis cveTa

2290 ijariT aRebuli qonebis keTilmowyobis cveTa

2300 grZelvadiani moTxovnebi

2310 miRebuli grZelvadiani Tamasuqebi

2320 finansur ijarasTan dakavSirebuli moTxovnebi

2330 moTxovnebi sawesdebo kapitalis Sevsebaze

2340 gadavadebuli sagadasaxado aqtivebi

2390 sxva grZelvadiani moTxovnebi

2400 grZelvadiani investiciebi

2410 grZelvadiani investiciebi sawarmoTa fasian qaRaldebSi

2420 grZelvadiani investiciebi saxelmw. fasian qaRaldebSi

2430 monawileoba sxva sazogadoebaSi

2490 sxva grZelvadiani investiciebi

2500 aramaterialuri aqtivebi

2510 licenziebi

2520 koncesiebi

2530 patentebi

2540 gudvili

2590 sxva aramaterialuri aqtivebi

2600 aramaterialuri aqtivebis amortizacia

344

2610 licenziebis amortizacia

2620 koncesiebis amortizacia

2630 patentebis amortizacia

2640 gudvilis amortizacia

2690 sxva aramaterialuri aqtivebis amortizacia

valdebulebebi

3000 mimdinare valdebulebebi

3100 moklevadiani valdebulebebi

3110 mowodebidan da momsaxururebidan warmoqmnili valdebulebebi

3120 miRebuli avalsebi

3130 gadasaxdeli xelfasi

3140 roialti

3150 sakomisio gadasaxdelebi

3160 valdebulebebi sawarmos personalis winaSe

3170 valdebulebebi mekavSire sawarmoebis winaSe

3190 sxva moklevadiani valdebulebebi

3200 moklevadiani sesxebi

3210 moklevadiani sesxebi

3220 sesxebi partniorebisagan

3230 grZelvadiani sesxebis mimdinare nawili

3300 sagadasaxado valdebulebebi

3310 gadasaxdeli mogebis gadasaxadi

3320 gadasaxdeli saSemosavlo gadasaxadi

3330 gadasaxdeli dRg.

3340 gadaxdili dRg

3350 gadasaxdeli aqcizi

3360 gadaxdili aqcizi

3370

3390 sxva sagadasaxado valdebulebebi

3400 daricxuli valdebulebebi

3410 gadasaxdeli procentebi

3420 gadasaxdeli dividendebi

3430 valdebuleba sagarantio momsaxurebaze

3490 sxva daricxuli valdebulebebi

4000 grZelvadiani valdebulebebi

4100 grZelvadiani sasesxo valdebulebebi

345

4110 gasanaRdebeli obligaciebi

4120 gasanaRdebeli Tamasuqebi

4130 valdebulebebi finansur ijaraze

4140 grZelvadiani sesxebi

4190 sxva grZelvadiani sasesxo valdebulebebi

4200 gadavadebuli gadasaxadebi da sxva grZelvadiani valdebulebebi

4210 gadavadebuli mogebis gadasaxadi

4220 sxva grZelvadiani valdebulebebi

4300 anaricxebi

4310 sapensio uzrunvelyofis anaricxebi

4320 sxva anaricxebi

4400 gadavadebuli Semosavali

4410 gadavadebuli Semosavali

5000 sakuTari kapitali

5100 sawesdebo kapitali

5110 Cveulebrivi aqciebi

5120 privilegirebuli aqciebi

5130 gamosyiduli sakuTari aqciebi

5140 saemisio kapitali

5150 sawesdebo kapitali Sps-Si

5200 partniorTa kapitali (SezRuduli qonebrivi pasuxismgeblobis

armqone sazogadoebebSi)

5210 partniorTa kapitali

5300 mogeba-zarali

5310 gaunawilebeli mogeba

5320 daufaravi zarali

5330 saangariSgebo periodis mogeba-zarali

5400 rezervebi da dafinanseba

5410 sarezervo kapitali

5420 ZiriTadi saSualebebis gadafasebis rezervi

5430 investiciebis gadafasebis rezervi

5490 sxva rezervebi da dafinanseba

6000 saoperacio Semosavlebi

6100 saoperacio Semosavlebi

6110 Semosavali realizaciidan

346

6120 gayiduli saqonlis dabruneba da fasdaTmoba

6130 Semosavali saeWvo moTxovnebidan

6190 sxva saoperacio Semosavlebi

7000 saoperacio xarjebi

7100 realizebuli produqciis TviTRirebuleba (produqciis mwarmoebel

da momsaxurebis sferos sawarmoebisaTvis )

7110 ZiriTadi masalebis danaxarjebi/SeZena

7120 pirdapiri xelfasi

7130 socialuri danaricxebi pirdapir xelfasze

7140 damxmare masalebis danaxarjebi /SeZena

7150 arapirdapiri xelfasi

7160 socialuri danaricxebi arapirdapir xelfasze

7170 cveTa da amortizacia

7180 remontis danaxarjebi

7185 sasaqonlo-materialuri maragebis koreqtireba

7190 sxva saoperacio xarjebi

7200 realizebuli saqonlis TviTRirebuleba (savaWro sawarmoebisaTvis)

7210 gayiduli/ SeZenili saqoneli

7220 SeZenili saqonlis ukandabruneba da fasdaTmoba

7290 sasaqonlo-materialuri maragebis koreqtireba

7300 miwodebis xarjebi

7310 reklamis xarjebi

7320 Sromis anazRaureba da sakomisio gasamrjelo

7330 Sromis anazRaurebaze danaricxi

7340 transportirebisa da Senaxvis xarjebi

7390 sxva miwodebis xarjebi

7400 saerTo da administraciuli xarjebi

7410 Sromis anazRaureba

7415 socialuri danaricxebi

7420 saijaro qira

7425 saofise inventari

7430 komunikaciis xarjebi

7435 dazRveva

7440 remonti

7445 kompiuteris xarjebi

7450 sakonsultacio xarjebi

347

7455 cveTa da amortizacia

7460 saeWvo moTxovnebTan dakavSirebuli xarjebi

7470 sxva sagadasaxado xarjebi

7480 sagarantio xarjebi

7490 sxva saerTo xarjebi

8000 arasaoperacio Semosavlebi da xarjebi

8100 arasaoperacio Semosavlebi

8110 saprocento Semosavlebi

8120 dividendebi

8130 arasaoperacio mogeba

8190 sxva arasaoperacio Semosavlebi

8200 arasaoperacio xarjebi

8210 saprocento xarjebi

8220 arasaoperacio zarali

8290 sxva arasaoperacio xarjebi

9000 gansakuTrebuli da sxva Semosavlebi da xarjebi

9100 gansakuTrebuli Semosavlebi da xarjebi

9110 gansakuTrebuli Semosavlebi

9120 gansakuTrebuli xarjebi

9200 sxva xarjebi

9210 mogebis gadasaxadi

348

1.fulis erTi erTeulis momavali Rirebuleba ( FV1)

wlebi 2.00% 2,5% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 10.00% 11,00% 12.00% 13,00% 14.00% 15,00%

1 1,0200 1,02500 1,0300 1,0400 1,0500 1,0600 1,0700 1,0800 1,0900 1,1000 1,11000 1,1200 1,1300 1,1400 1,1500

2 1,0404 1,05063 1,0609 1,0816 1,1025 1,1236 1,1449 1,1664 1,8810 1,2100 1,23210 1,2544 1,2769 1,2996 1,3225

3 1,0612 1,07689 1,0927 1,1249 1,1576 1,1910 1,2250 1,2597 1,2950 1,3310 1,36763 1,4049 1,4429 1,4815 1,5209

4 1,0824 1,10381 1,1255 1,1699 1,2155 1,2625 1,3108 1,3605 1,4116 1,4641 1,51807 1,5735 1,6305 1,6890 1,7490

5 1,1041 1,13141 1,1593 1,2167 1,2763 1,3382 1,4026 1,4693 1,5366 1,6105 1,68506 1,7623 1,8424 1,9254 2,0114

6 1,1262 1,15969 1,1941 1,2653 1,3401 1,4185 1,5007 1,5869 1,6771 1,7716 1,87041 1,9738 2,0819 2,1950 2,3131

7 1,1487 1,18869 1,2299 1,3159 1,4071 1,5036 1,6065 1,7138 1,8280 1,9487 2,07616 2,2107 2,3526 2,5023 2,6600

8 1,1717 1,21840 1,2668 1,3686 1,4775 1,5938 1,7182 1,8509 1,9926 2,1436 2,30454 2,4760 2,6584 2,8526 3,0590

9 1,1951 1,24886 1,3048 1,4233 1,5513 1,6895 1,8365 1,9990 2,1719 2,3579 2,55804 2,7731 3,0040 3,2519 3,5179

10 1,2190 1,28008 1,3439 1,4802 1,6289 1,7908 1,9672 2,1589 2,3674 2,5937 2,83942 3,1058 3,3946 3,7072 4,0458

11 1,2434 1,31209 1,3842 1,5395 1,7103 1,8983 2,1049 2,3316 2,5804 2,8531 3,15176 3,4785 3,8359 4,2262 4,6524

12 1,2682 1,34489 1,4258 1,6010 1,7959 2,0122 2,2522 2,5182 2,8127 3,1384 3,49845 3,8960 4,3345 4,8179 5,3503

13 1,2936 1,37851 1,4685 1,6651 1,8856 2,1329 2,4098 2,7196 3,0658 3,4523 3,88328 4,3635 4,8980 5,4924 6,1528

14 1,3195 1,41297 1,5126 1,7317 1,9799 2,2609 2,5785 2,9372 3,3417 3,7975 4,31044 4,8871 5,5346 8,2613 7,0757

15 1,3459 1,44830 1,5580 1,8009 2,0789 2,3966 2,7590 3,1722 3,6425 4,1772 4,78459 5,4736 6,2543 7,1379 8,1371

16 1,3728 1,48451 1,6047 1,8730 2,1829 2,5404 2,9522 3,4259 3,9703 4,5950 5,31089 6,1304 7,0673 8,1372 9,3576

17 1,4002 1,52162 1,6528 1,9479 2,2920 2,6928 3,1588 3,7000 4,3276 5,0545 5,89509 6,8660 7,9861 9,2765 10,7613

18 1,4282 1,55966 1,7024 2,0258 2,4066 2,8543 3,3799 3,9960 4,7171 5,5599 6,54355 7,6900 9,0243 10,5752 12,3755

19 1,4568 1,59865 1,7535 2,1068 2,5270 3,0256 3,6165 4,3157 5,1417 6,1159 7,26334 8,6128 10,1974 12,0557 14,2318

20 1,4860 1,63862 1,80611 2,1911 2,6533 3,2071 3,86968 4,6610 5,6044 6,7275 8,06231 9,6463 11,5231 13,7435 16,3665

21 1,5157 1,6796 1,8603 2,2788 2,7860 3,3996 4,14056 5,0338 6,1088 7,4003 8,9492 10,8039 13,0211 15,6676 18,8215

22 1,5460 1,7216 1,9161 2,3699 2,9253 3,6035 4,43040 5,4365 6,6586 8.1403 9,9336 12,1003 14,7138 17,8610 21,6448

23 1,5769 1,7646 1,9736 2,4647 3,0715 3,8198 4,7405 5,8715 7,2579 8,9543 11,0263 13,5524 16,6266 20,3616 24,8915

24 1,6084 1,8087 2,0328 2,5633 3,2250 4,0489 5,0724 6,3412 7,9111 9,8497 12,2392 15,1786 18,7881 23,2122 28,6252

25 1,6406 1,8539 2,0938 2,6658 3,3864 4,2919 5,4274 6,8485 8,6231 10,8347 13,5855 17,0001 21,2305 26,4619 32,9189

349

1. fulis erTi erTeulis momavali Rirebuleba ( FV1) gagrZeleba

wlebi 16,00% 17,00% 18,00% 19,00% 20,00% 21,00% 22,00% 23,00% 24,00% 25,00%

1 1,16000 1,17000 1,18000 1,19000 1,20000 1,2100 1,2200 1,2300 1,24000 1,2500

2 1,3456 1,36890 1,3924 1,41610 1,44000 1,46410 1,48840 1,51290 1,53760 1,56250

3 1,560896 1,60161 1,643032 1,68516 1,72800 1,77156 1,81585 1,86087 1,90662 1,95313

4 1,810639 1,87389 1,938778 2,00534 2,07360 2,14359 2,21533 2,28887 2,36421 2,44141

5 2,100342 2,19245 2,287758 2.38635 2,48832 2,59374 2,70271 2,81531 2,93163 3,05176

6 2,436396 2,56516 2,699554 2,83976 2,98598 3,13843 3,29730 3,46283 3,63522 3,81470

7 2,82622 3,00124 3,185474 3,37932 3,58318 3,79750 4,02271 4,25928 4,50767 4,76837

8 3,278415 3,51145 3,758859 4,02139 4,29982 4,59497 4,90771 5,23891 5,58951 5,96046

9 3,80298 4,10840 4,435454 4,78545 5,15978 5,55992 5,98740 6,44386 6,93099 7,45058

10 4,441435 4,80683 5,233836 5,69468 6,19174 6,72750 7,30463 7,92595 8,59443 9,31323

11 5,117265 5,62399 6,175926 6,77667 7,43008 8,14027 8,91165 9,74891 10,65709 11,64153

12 5,936027 6,58007 7,287593 8,06424 8,91610 9,84973 10,87221 11,99116 13,21479 14,55192

13 6,885791 7,69868 8,599359 9,59645 10,69932 11,91818 13,26410 14,74913 16,38634 18,18989

14 7,987518 9,00745 10,14724 11,41977 12,83918 14,42099 16,18220 18,14143 20,31906 22,73737

15 9,265521 10,53872 11,97375 13,58953 15,40702 17,44940 19,74229 22,31396 25,19563 28,42171

16 10,748 12,33030 14,12902 16,17154 18,48843 21,113378 24,08559 27,44617 31,24259 35,52714

17 12,46768 14,42646 16,67225 19,24413 22,18611 25,54767 29,38442 33,75879 38,74081 44,40892

18 14,46251 16,87895 19,67325 22,90052 26,62333 30,91268 35,84899 41,52331 48,03860 55,51115

19 16,77652 19,74838 23,21444 27,25162 31,94800 37,40434 43,73577 51,07368 59,56786 69,38894

20 19,46076 23,10560 27,39303 32,42942 38,33760 45,25926 53,35764 62,82062 73,86415 86,73617

21 22,57448 27,03355 32,32378 38,59101 46,00512 54,76370 65,09632 77,26936 91,59155 108,42022

22 26,1864 31,62925 38,14206 45,92331 55,20614 66,26408 79,41751 95,04132 113,57352 135,52527

23 30,37622 37,00623 45,00763 54,64873 66,24737 80,17953 96,88936 116,90082 140,83116 169,40659

24 35,23642 43,29729 53,10901 65,03199 79,49685 97,01723 118,20502 143,78801 174,63064 211,75824

25 40,87424 50,65783 62,66863 77,38807 95,39622 117,39085 144,21013 176,85925 216,54199 264,69780

350

2. fulis erTi erTeulis mimdinare Rirebuleba ( PV1)

wlebi 2.00% 2.,5% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 10.% 11% 12.00% 13% 14.00% 15.00% 16.00%

1 0,9804 0,97561 0,9709 0,9615 0,9524 0,9434 0,9346 0,9259 0,9174 0,9091 0,90090 0,8929 0,88496 0,8772 0,8696 0,86207

2 0,9612 0,95181 0,6426 0,9246 0,9070 0,8900 0,8734 0,8573 0,8417 0,8264 0,81162 0,7972 0,78315 0,7895 0,7561 0,74316

3 0,9423 0,92860 0,9151 0,8890 0,8638 0,8396 0,8163 0,7938 0,7722 0,7513 0,73119 0,7118 0,69305 0,6750 0,6575 0,64066

4 0,9238 0,90595 0,8885 0,8548 0,8227 0,7921 0,7629 0,7350 0,7084 0,6830 0,65873 0,6355 0,61332 0,9521 0,5718 0,55229

5 0,9057 0,88385 0,8626 0,8219 0,7835 0,7473 0,7130 0,6806 0,6499 0,6209 0,59345 0,5674 0,54276 0,5194 0,4972 0,47611

6 0,8880 0,86230 0,8375 0,7903 0,7462 0,7050 0,6663 0,6302 0,5963 0,5645 0,53464 0,5066 0,48032 0,4556 0,4323 0,41044

7 0,8706 0,84127 0,8131 0,7599 0,7107 0,6651 0,6227 0,5835 0,5470 0,5132 0,48166 0,4523 0,42506 0,3996 0,3759 0,35383

8 0,8535 0,82075 0,7894 0,7307 0,6768 0,6274 0,5820 0,5403 0,5019 0,4665 0,43393 0,4039 0,37616 0,0351 0,3269 0,30503

9 0,8368 0,80073 0,7664 0,7026 0,6446 0,5919 0,5439 0,5002 0,4604 0,4241 0,39092 0,3606 0,33288 0,3075 0,2843 0,26295

10 0,8203 0,78120 0,7441 0,6756 0,6139 0,5584 0,5083 0,4632 0,4224 0,3855 0,35218 0,3220 0,29459 0,2697 0,2472 0,22668

11 0,8043 0,76214 0,7224 0,6496 0,5847 0,5268 0,4751 0,4289 0,3875 0,3505 0,31728 0,2875 0,26070 0,2366 0,2149 0,19542

12 0,7885 0,74356 0,7014 0,6246 0,5568 0,4970 0,4440 0,3971 0,3555 0,3186 0,28584 0,2567 0,23071 0,2076 0,1869 0,16846

13 0,7730 0,72542 0,6810 0,6006 0,5303 0,4688 0,4150 0,3677 0,3262 0,2897 0,25751 0,2292 0,20416 0,1821 0,1625 0,14523

14 0,7579 0,70773 0,6611 0,5775 0,4151 0,4423 0,3878 0,3405 0,2992 0,2633 0,23199 0,2046 0,18068 0,1597 0,1413 0,12520

15 0,7430 0,69047 0,6419 0,5553 0,4810 0,4173 0,3624 0,3152 0,2745 0,2394 0,20900 0,1827 0,15989 0,1401 0,1229 0,10793

16 0,7284 0,67362 0,6232 0,5339 0,4581 0,3936 0,3387 0,2919 0,2519 0,2176 0,18829 0,1631 0,14150 0,1229 0,1069 0,09304

17 0,7142 0,65720 0,6050 0,5134 0,4363 0,3714 0,3166 0,2703 0,2311 0,1978 0,16963 0,1456 0,12522 0,1078 0,0929 0,08021

18 0,7002 0,64117 0,5874 0,4936 0,4155 0,3503 0,2959 0,2502 0,2120 0,1799 0,15282 0,1300 0,11081 0,0946 0,0808 0,06914

19 0,6864 0,62553 0,5703 0,4746 0,3957 0,3305 0,2765 0,2317 0,1945 0,1635 0,13768 0,1161 0,09806 0,0829 0,0703 0,05961

20 0,6730 0,61027 0,5537 0,4564 0,3769 0,3118 0,2584 0,2145 0,1784 0,1486 0,12403 0,1037 0,08678 0,0728 0,0611 0,05139

21 0,65978 0,59539 0,53755 0,43883 0,35894 0.29416 0,24151 0,19866 0,16370 0,13513 0,11174 0,09256 0,07680 0,06383 0,05313 0,04430

22 0,64684 0,58086 0,52189 0,42196 0,34185 0,27751 0,22571 0,18394 0,15018 0,12285 0,10067 0,08262 0,06796 0,05599 0,04620 0,03819

23 0,63416 0,56670 0,50669 0,40573 0,32557 0,26180 0,21095 0,17032 0,13778 0,11168 0,09069 0,07379 0,06014 0,05911 0,04017 0,03292

24 0,62172 0,55288 0,49193 0,39012 0,31007 0,24698 0,19715 0,15770 0,12640 0,10153 0,08170 0,03588 0,05323 0,04306 0,03493 0,02838

25 0,60953 0,53939 0,47761 0,37512 0,29530 0,23300 0,18425 0,14602 0.11597 0,09230 0,07361 0,05882 0,04710 0,03779 0,03038 0,02447

351

2. fulis erTi erTeulis mimdinare Rirebuleba ( PV1) gagrZeleba

wlebi 17.00% 18.00% 19% 20% 21% 22% 23% 24% 25%

1 0,85470 0,84746 0,84034 0,83333 0,82645 0,81967 0,81301 0,80645 0,80000

2 0,73051 0,70616 0,70616 0,69444 0,68301 0,67186 0,66098 0,65036 0,64000

3 0,62437 0,60863 0,59342 0,57870 0,56447 0,55071 0,53738 0,52449 0,51200

4 0,53365 0,51579 0,49867 0,48225 0,46651 0,45140 0,43690 0,42297 0,40960

5 0,43711 0,4190 0,41905 0,40188 0,38554 0,37000 0,35520 0,34111 0,32768

6 0,38984 0,37043 0,35214 0,33490 0,31863 0,30328 0,28878 0,27509 0,26214

7 0,33320 0,31393 0,29592 0,27908 0,26333 0,24859 0,23478 0,22184 0,20972

8 0,28478 0,26604 0,24867 0,23257 0,21763 0,20376 0,19088 0,17891 0,16777

9 0,24340 0,22546 0,20897 0,19381 0,17986 0,16702 0,15519 0,14428 0,13422

10 0,20804 0,19106 0,17560 0,16151 0,14864 0,13690 0,12617 0,11635 0,10737

11 0,17781 0,16192 0,14757 0,13459 0,12285 0,11221 0,10258 0,09383 0,08590

12 0,15197 0,13722 0,12400 0,11216 0,10153 0,09198 0,08339 0,07567 0,06872

13 0,12989 0,11629 0,10421 0,09346 0,08391 0,07539 0,06780 0,06103 0,05498

14 0,11102 0,09855 0,08757 0,07789 0,06934 0,06180 0,05512 0,04921 0,04398

15 0,09489 0,08352 0,07359 0,06491 0,05731 0,05065 0,04481 0,03969 0,03518

16 0,08110 0,07078 0,06184 0,05409 0,04736 0,04152 0,03643 0,03201 0,02815

17 0,06932 0,05998 0,05196 0,04507 0,03914 0,03403 0,02962 0,02581 0,02252

18 0,05925 0,05083 0,04367 0,03756 0,03235 0,02789 0,02408 0,02082 0,01801

19 0,05064 0,04308 0,03670 0,03130 0,02673 0,02286 0,01958 0,01679 0,01441

20 0,04328 0,03651 0,03084 0,02608 0,02209 0,01874 0,01592 0,01354 0,01153

21 0,03699 0,03094 0,02591 0,02174 0,01826 0,01536 0,01294 0,01092 0,00922

22 0,03162 0,02622 0,02178 0,01871 0,01509 0,01259 0,01052 0,00880 0,00738

23 0,02702 0,0222 0,01830 0,01509 0,01247 0,01032 0,00855 0,00710 0,00590

24 0,02310 0,01883 0,01538 0,01258 0,01031 0,00846 0,00695 0,00573 0,00472

25 0,01974 0,01596 0,01292 0,01048 0,00852 0,00693 0,00565 0,00462 0,00378

352

3. Cveulebrivi anuitetis momavali Rirebuleba (FVA)

2.00% 2,5% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 10.00% 11,00% 12.00% 13,00%

1 1,0000 1,00000 1,0000 1,0000 1,0000 1,0000 1,0000 1,0000 1,0000 1,0000 1,0000 1,0000 1,00000

2 2,0200 2,02500 2,0300 2,0400 2,0500 2,0600 2,0700 2,0800 2,0900 2,1000 2,11000 2,1200 2,13000

3 3,0604 3,07563 3,0909 3,1216 3,1525 3,1836 3,2149 3,2464 3,2781 3,3100 3,34210 3,3744 3,40690

4 4,1216 4,15252 4,1836 4,2465 4,3101 4,3746 4,4399 4,5051 4,5731 4,6410 4,70973 4,7793 4,84980

5 5,2040 5,25633 5,3091 5,4163 5,5256 5,6371 5,7507 5,8666 5,9847 6,1051 6,22780 6,3528 6,48027

6 6,3081 6,38774 6,4684 6,6330 6,8019 6,9753 7,1533 7,3359 7,5233 7,7156 7,91286 8,1152 8,32271

7 7,4343 7,54743 7,6625 7,8983 8,1420 8,3938 8,6540 8,9228 9,2004 9,4872 9,78327 10,0890 10,40466

8 8,5830 8,73612 8,8923 9,2142 9,5491 9,8975 10,2598 10,6366 11,0285 11,4359 11,85943 12,2997 12,75726

9 9,7546 9,95452 10,1591 10,5828 11,0266 11,4913 11,9780 12,4876 13,0210 13,5795 14,16397 14,7757 15,41571

10 10,9497 11,20338 11,4639 12,0061 12,5778 13,1808 13,8164 14,4866 15,1929 15,9374 16,72201 17,5487 18,41975

11 12,1687 12,48347 12,8078 13,4864 14,2068 14,9716 15,7836 16,6455 17,5603 18,5312 19,56143 20,6546 21,81432

12 13,4121 13,79555 14,1920 15,0258 15,9171 16,8699 17,8885 18,9771 20,1407 21,3843 22,71319 24,1331 25,65018

13 14,6803 15,14044 15,6178 16,6268 17,7130 18,8821 20,1406 21,4953 22,9534 24,5227 26,21164 28,0291 29,98470

14 15,9739 16,51895 17,0863 18,2919 19,5986 21,0151 22,5505 24,2149 26,0192 27,9750 30,09492 32,3926 34,88271

15 17,2934 17,93193 18,5989 20,0236 21,5786 23,2760 25,1290 27,1521 29,3609 31,7725 34,40536 37,2797 40,41746

16 18,6393 19,38022 20,1569 21,8245 23,6575 25,6725 27,8881 30,3243 33,0034 35,9497 39,18995 42,7533 46,67173

17 20,0121 20,86473 21,7616 23,6975 25,8404 28,2129 30,8402 33,7502 36,9737 40,5447 44,50084 48,8837 53,73906

18 21,4123 22,38635 23,4144 25,6454 28,1324 30,9057 33,9990 37,4502 41,0313 45,5992 50,39594 55,7497 61,72514

19 22,8406 23,94601 25,1169 27,6712 30,5390 33,7600 37,3790 41,4436 46,0185 51,1591 56,93949 63,4397 70,74941

20 24,2974 25,54466 26,8704 29,7781 33,0660 36,7856 40,9955 45,7620 51,1601 57,2750 64,20283 72,0524 80,94683

21 25,78332 27,18327 28,67649 31,96920 35,71925 39,99273 44,86518 50,42292 56,76453 64,00250 72,26514 81,69874 92,46992

22 27,29898 28,86286 30,53678 34,24797 38,50521 43,39229 49,00574 55,46676 62,87334 71,40275 81,21431 92,50258 105,49101

23 28,84496 30,58443 32,45288 36,61789 41,43048 46,99583 53,43614 60,89330 69,53194 79,54302 91,14788 104,60289 120,20484

24 30,42186 32,34904 34,42647 39,08260 44,50200 50,81558 58,17667 66,76476 76,78981 88,49733 102,17415 118,15524 136,83147

25 32,03030 34,15776 36,45926 41,64591 47,72710 54,86451 63,24904 73,10594 84,70090 98,34706 114,41331 133,33387 155,61956

353

\

3. Cveulebrivi anuitetis momavali Rirebuleba (FVA) gagrZeleba

wlebi 14.00% 15.00% 16,00% 17,00% 18,00% 19,00% 20,00% 21,00% 22,00% 23,00% 24,00% 25,00%

1 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000

2 2,1400 2,1500 2,16000 2,17000 2,18000 2,19000 2,2000 2,21000 2,22000 2,23000 2,24000 2,25000

3 3,4396 3,4725 3,50560 3,53890 3,57240 3,60610 3,64000 3,67410 3,70840 3,74290 3,77760 3,81250

354

4 4,9211 4,9934 5,06650 5,14051 5,21543 5,29126 5,36800 5,44566 5,52425 5,60377 5,68422 5,76563

5 6,6101 6,7424 6,87714 7,01440 7,15421 7,29660 7,44160 7,58925 7,73958 7,89263 8,04844 8,20703

6 8,5355 8,7537 8,97748 9,20685 9,44197 9,68295 9,92992 10,18299 10,44229 10,70794 10,98006 11,25879

7 10,7305 11,0668 11,41387 11,77201 12,14152 12,52271 12,91590 13,31142 13,73959 14,17077 14,61528 15,07349

8 13,2328 13,7268 14,24009 14,77325 15,32700 15,90203 16,49908 17,11892 17,76231 18,43004 19,12294 19,84186

9 16,0853 16,7858 17,51851 18,28471 19,08585 19,92341 20,79890 21,71389 22,67001 23,66895 24,71245 25,80232

10 19,3373 20,3037 21,32147 22,39311 23,52131 24,70886 25,95868 27,27381 28,65742 30,11281 31,64344 33,25290

11 23,0445 24,3493 25,73290 27,19994 28,75514 30,40355 32,15042 34,00131 35,96205 38,03876 40,23787 42,56613

12 27,2707 29,0017 30,85017 32,82393 34,93107 37,18022 39,58050 42,14158 44,87370 47,78767 50,89495 54,20766

13 32,0887 34,3519 36,78620 39,40399 42,21866 45,24446 48,49660 51,99132 55,74591 59,77883 64,10974 68,75958

14 37,5811 40,5047 43,67199 47,10267 50,81802 54,84091 59,19592 63,90949 69,01001 74,52796 80,49608 86,94947

15 43,8424 47,5804 51,65951 56,11013 60,96527 66,26068 72,03511 78,33049 85,19221 92,66940 100,81514 109,68684

16 50,9804 55,7175 60,92503 66,64885 72,93901 79,85021 87,44213 95,77989 104,93450 114,8336 126,01077 138,10855

17 59,1176 65,0751 71,67303 78,97915 87,06804 96,02175 105,93056 116,89367 129,02009 142,42953 157,25336 173,63568

18 68,3941 75,8364 84,14072 93,40561 103,74028 115,26588 128,11667 142,44134 158,40451 176,18832 195,99416 218,04460

19 78,9692 88,2118 98,60323 110,28456 123,41353 138,16640 154,74000 173,35402 194,25350 217,71163 244,03276 273,55576

20 91,0249 102,44358 115,37975 130,03294 146,62797 165,41802 186,68800 210,75836 237,98927 268,78531 303,60062 342,94470

21 104,76842 118,81012 134,84051 153,13854 174,02100 197,84744 225,02560 256,01762 291,34691 331,60593 377,46477 429,68087

22 120,43600 137,63164 157,41499 180,17209 206,34479 236,43846 271,03072 310,78131 356,44323 408,87530 469,05632 538,10109

23 138,29704 159,27638 183,60138 211,80134 244,48685 282,36176 326,23686 377,04539 435,86075 503,91662 582,62984 673,62636

24 158,65862 184,16784 213,97761 248,80757 289,49448 337,01050 471,98108 457,22492 532,75011 620,81744 723,46100 843,03295

25 181,87083 212,79302 249,21402 292,10486 342,60349 402,04249 471,98108 554,24216 650,95513 764,60545 898,09164 1054,79118

4. Cveulebrivi anuitetis mimdinare Rirebuleba (PVA)

wlebi 2.00% 2,5% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 10.00% 11,00% 12.00% 14.00%

1 0,9804 0,97561 0,9709 0,9615 0,9524 0,9434 0,9346 0,9259 0,9174 0,9091 0,90090 0,8929 0,8772

2 1,9416 1,92744 1,9135 1,8861 1,8594 1,8334 1,808 1,7833 1,7591 1,7355 1,71252 1,6901 1,6467

3 2,8839 2,85602 2,8286 2,7751 2,7232 2,673 2,6243 2,5771 2,5313 2,4869 2,44371 2,4018 2,3216

355

4 3,8077 3,761974 3,7171 3,6299 3,546 3,4651 3,3872 3,3121 3,2397 3,1699 3,10245 3,0373 2,9137

5 4,7135 4,645828 4,5797 4,4518 4,3295 4,2124 4,1002 3,9927 3,8897 3,7908 3,69590 3,6048 3,4331

6 5,6014 5,508125 5,4172 5,2421 5,0757 4,9173 4,7665 4,6229 4,4859 4,3553 4,23054 4,1114 3,8887

7 6,472 6,349391 6,2303 6,0021 5,7864 5,5824 5,3893 5,2064 5,032 4,8684 4,71220 4,5638 4,2883

8 7,3255 7,170137 7,0197 6,7327 6,4632 6,2098 5,9713 5,7466 5,5348 5,3349 5,14612 4,9676 4,6389

9 8,1622 7,970866 7,7861 7,4353 7,1078 6,8017 6,5152 6,2469 5,9952 5,759 5.52705 5,3282 4,9464

10 8,9826 8,752064 8,5302 8,1109 7,7217 7,3601 7,0236 6,7101 6,4177 6,1446 5,88923 5,6502 5,2161

11 9,7868 9,514209 9,2526 8,7605 8,3064 7,8869 7,4987 7,139 6,8052 6,4951 6,20652 5,9377 5,4527

12 10,5753 10,25776 9,954 9,3851 8,8633 8,3838 7,9427 7,5361 7,1607 6,8137 6,49236 6,1944 5,6603

13 11,3484 10,98318 10,635 9,9856 9,3936 8,8527 8,3577 7,9038 7,4869 7,1034 6,74987 6,4235 5,8424

14 12,1062 11,69091 11,2961 10,5631 9,8986 9,295 8,7455 8,2442 7,7862 7,3667 6,98187 6,6282 6,0021

15 12,8493 12,38138 11,9379 11,1184 10,3797 9,7122 9,1079 8,5595 8,0607 7,6061 7,19087 6,8109 6,1422

16 13,5777 13,055 12,5611 11,6523 10,8378 10,1059 9,4466 8,8514 8,3126 7,8237 7,37916 6,974 6,2651

17 14,2919 13,7122 13,1661 12,1657 11,2741 10,4773 9,7632 9,1216 8,5436 8,0216 7,54879 7,1196 6,3729

18 14,992 14,35336 13,7535 12,6593 11,6896 10,8276 10,0591 9,3719 8,7556 8,2014 7,70162 7,2497 6,4674

19 15,6785 14,97889 14,3238 13,1339 12,0853 11,1581 10,3356 9,6036 8,9501 8,3649 7,83929 7,3658 6,5504

20 16,3514 15,58916 14,8775 13,5903 12,4622 11,4699 10,594 9,8181 9,1285 8,5136 7,96333 7,4694 6,6231

21 17,01121 16,18455 15,41502 14,02916 12,82115 11,76408 10,83553 10,01680 9,29224 8,64869 8,07507 7,56200 6,68696

22 17,65805 16,76541 15,41502 14,45112 13,16300 12,04158 11,06124 10,20074 9,44243 8,77154 8,17574 7,64465 6,74294

23 18,29220 17,33211 16,44361 14,85684 1348857 12,30338 11,27219 10,37106 9,58021 8,88322 8,26643 7,71843 6,79206

24 18,91393 17,88499 16,93554 15,24696 13,79864 12,55036 11,46933 10,52876 9,70661 8,98474 8,34814 7,78432 6,83514

25 19,52346 18,42438 17,41315 15,62208 14,09394 12,78336 11,65358 10,67478 9,82258 9,07704 8,42174 7,84314 6,87293

4. Cveulebrivi anuitetis mimdinare Rirebuleba (PVA) gagrZeleba

wlebi 15.00% 16,00% 17,00% 18,00% 19,00% 20,00% 21,00% 22,00% 23,00% 24,00% 25,00%

1 0,8696 0,86207 0,84746 0,84746 0,84034 0,83333 0,82645 0,81967 0,81301 0,80645 0,80000

2 1,6257 1,60523 1,58521 1,56564 1,54650 1,52778 1,50946 1,49153 1,47399 1,45682 1,44000

3 2,2832 2,24589 2,20958 2,17427 2,13992 2,10648 2,07393 2,04224 2,01137 1,98130 1,95200

356

4 2,855 2,79818 2,74324 2,69006 2,63859 2,58873 2,54044 2,49364 2,44827 2,40428 2,36160

5 3,3522 3,27429 3,19935 3,12717 3,05763 2,99061 2,92598 2,86364 2,80347 2,74538 2,68928

6 3,7845 3,68474 3,58918 3,49760 3,40978 3,32551 3,24462 3,16692 3,09225 3,02047 2,95142

7 4,1604 4,03857 3,92238 3,81153 3,70570 3,60459 3,50795 3,41551 3,32704 3,24232 3,16114

8 4,4873 4,34359 4,20716 4,07757 3,95437 3,83716 3,72558 3,61927 3,51792 3,42122 3,32891

9 4,7716 4,60654 4,45057 4,30302 4,16333 4,03097 3,90543 3,78628 3,67310 3,56550 3,46313

10 5,0188 4,83323 4,65860 4,49409 4,33893 4,19247 4,05408 3,92318 3,79927 3,68186 3,57050

11 5,2337 5,02864 4,83641 4,65601 4,48650 4,32706 4,17692 4,03540 3,90185 3,77569 3,65640

12 5,4206 5,19711 4,98839 4,79322 4,61050 4,43922 4,27845 4,12737 3,98524 3,85136 3,72512

13 5,5831 5,34233 5,11828 4,90951 4,71471 4,53268 4,36235 4,20277 4,05304 3,91239 3,78010

14 5,7245 5,46753 5,22930 5,00806 4,80228 4,61057 4,43170 4,26456 4,10816 3,96160 3,82408

15 5,8474 5,57546 5,32419 5,09158 4,87586 4,67547 4,48901 4,31522 4,15298 4,00129 3,85926

16 5,9542 5,66850 5,40529 5,16235 4,93770 4,72956 4,53637 4,35673 4,18941 4,03330 3,96000

17 6,0472 5,74870 5,47461 5,22233 4,98966 4,77463 4,57551 4,39077 4,21904 4,05911 3,90993

18 6,128 5,81785 5,53385 5,27316 5,03333 4,81219 4,60786 4,41866 4,24312 4,07993 3,92794

19 6,1982 5,87746 5,58449 5,31624 5,07003 4,84350 4,63460 4,44152 4,26270 4,09672 3,94235

20 6,2593 5,92884 5,62777 5,35275 5,10086 4,86958 4,65669 4,46027 4,27862 4,11026 3,95388

21 6,31246 5,97314 5,66476 5,38368 5,12677 4,89132 4,67495 4,47563 4,29156 4,12117 3,96311

22 6,35866 6,01133 5,69637 5,40990 5,14855 4,90943 4,69004 4,48822 4,30208 4,12998 3,97049

23 6,39884 6,04425 5,72340 5,43212 5,16685 4,92453 4,70251 4,49854 4,31063 4,13708 3,97639

24 6,43377 6,07263 5,74649 5,45095 5,18223 4,93710 4,71282 4,50700 4,31759 4,14281 3,98111

25 6,46415 6,09709 5,76623 5,46691 5,19515 4,94759 4,72134 4,51393 4,32324 4,14742 3,98489

5. dauyovneblivi anuitetis momavali Rirebuleba ( FVAD)

wlebi 2.00% 2,5% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 10.00% 11,00% 12.00% 13.00%

1 1,02000 1,02500 1,03000 1,04000 1,05000 1,06000 1,07000 1,08000 1,09000 1,1000 1,11000 1,12000 1,13000

2 2,06040 2,07563 2,09090 2,12160 2,15250 2,18360 2,2149 2,24640 2,27810 2,31000 2,34210 2,37440 2,40690

3 3,12161 3,15252 3,18363 3,24646 3,31013 3,31013 3,43994 3,50611 3,57313 3,64100 3,70973 3,77933 3,84980

357

4 4,20404 4,25633 4,30914 4,41632 4,52563 4,63709 4,75074 4,86660 4,98471 5,10510 5,22780 5,35285 5,48027

5 5,30812 5,38774 5,46841 5,63298 5,80191 5,97532 6,15329 6,33593 6,52333 6,71561 6,91286 7,11519 7,32271

6 6,43528 6,54743 6,66246 6,89829 7,14201 7,39384 7,65402 7,92280 8,20043 8,48717 8,78327 9,08901 9,40466

7 7,58297 7,73612 7,89234 8,21423 8,54911 8,89747 9,25980 9,63663 10,02647 10,43589 10,85943 11,29969 11,75726

8 8,75463 8,95452 9,15911 9,58280 10,02656 10,49132 10,97799 11,48756 12,02104 12,02104 13,16397 13,77566 14,41571

9 9,94972 10,20338 10,46388 11,00611 11,57789 12,18079 12,81645 13,48656 14,19293 14,93742 15,72201 16,54874 17,41975

10 11,16872 11,48347 11,80780 12,48635 13,20679 13,97164 14,78360 15,64549 16,56029 17,53117 18,56143 19,65458 20,81432

11 12,41209 12,69555 13,19203 14,02581 14,91713 15,86994 16,88845 17,97713 19,14072 20,38428 21,71319 23,13313 24,65018

12 13,68033 14,14044 14,61779 15,62684 16,71298 17,88214 19,14064 20,49530 21,95338 23,52271 25,21164 27,02911 28,98470

13 14,97394 15,51895 16,08632 17,29191 18,59863 20,01507 21,55049 23,21492 25,01919 26,97498 29,09492 31,39260 33,88271

14 16,29342 16,93193 17,59891 19,02359 20,57856 22,27597 24,12902 26,15211 28,36092 30,77248 33,40536 36,27971 39,41749

15 17,63929 18,38022 19,15688 20,82453 22,65749 24,67253 26,88805 29,32428 32,00340 34,94973 38,18995 41,75328 45,67173

16 19,01207 19,86473 20,76159 22,69751 24,84037 27,21288 29,84022 32,75023 35,97370 39,54470 43,50084 47,88367 52,73906

17 20,41231 21,38635 22,41444 24,64541 27,13238 29,90565 32,99903 36,45024 40,30134 44,59917 49,39594 54,74971 60,72514

18 21,84056 22,94601 24,11687 26,67123 29,53900 32,75999 36,37896 40,44626 40,01846 50,15909 55,93949 62,43968 69,74941

19 23,29737 24,54466 25,87037 28,77808 32,06595 35,78559 39,99549 44,76196 50,16012 56,27500 63,20283 71,05244 79,94683

20 24,78332 26,18327 27,67649 30,96920 34,71925 38,99273 43,86518 49,42292 55,76453 63,00250 71,26514 80,69874 91,46992

21 26,29898 27,86286 29,53678 33,24797 37,50521 42,39229 48,00574 54,45676 61,87334 70,40275 80,21431 91,50258 104,49101

22 27,84496 29,58443 31,45288 35,61789 40,43048 45,995583 52,43614 59,89330 68,53194 78,54302 90,14788 103,60289 119,20484

23 29,42186 31,34904 33,42647 38,08260 43,50200 49,81558 57,17667 65,76476 75,78981 87,49733 101,17415 117,15529 135,83147

24 31,03030 3315776 35,45926 40,64591 46,72710 53,86451 62,24904 72,10594 83,70090 97,34706 113,41331 132,33387 154,61956

25 32,67091 35,01171 43,31174 43,31174 50,11345 58,15638 67,67647 78,95442 92,32398 108,18177 126,99877 149,33393 175,85010

5. dauyovneblivi anuitetis momavali Rirebuleba ( FVAD) gagrZeleba

wlebi 14.00% 15,00% 16,00% 17,00% 18,00% 19,00% 20,00% 21,00% 22,00% 23,00% 24,00% 25,00%

1 1,14000 1,15000 1,16000 1,17000 1,18000 1,19000 1,20000 1,21000 1,22000 1,23000 1,24000 1,25000

2 2,43960 2,47250 2,53890 2,53890 2,57240 2,60610 2,64000 2,67410 2,70840 2,74290 2,77760 2,81250

3 3,92114 3,99338 4,06650 4,14051 4,21543 4,29126 4,36800 4,44566 4,52425 4,60377 4,68422 4,76563

358

4 5,61010 5,74238 5,87714 6,01440 6,15421 6,29660 6,44160 6,58925 6,73958 6,89263 7,04844 7,20703

5 7,53552 7,75374 7,97748 8,20685 8,44197 8,68295 8,92992 9,18299 9,44229 9,70794 4,98006 10,25879

6 9,73049 10,06680 10,41387 10,77201 11,14152 11,52271 11,91590 12,32142 12,73959 13,17077 13,61528 14,07349

7 12,23276 12,72682 13,24009 13,77325 14,32700 14,90203 15,49908 16,11892 16,76231 17,43004 18,12294 18,84186

8 15,08535 15,78584 16,51851 17,28471 18,08585 18,92341 19,79890 20,71389 21,67001 22,66895 23,71245 24,80232

9 18,33730 19,30372 20,32147 21,39311 22,52131 23,70886 24,95868 26,27381 27,65742 29,11281 30,64344 32,25290

10 22,04452 23,34928 24,73290 26,19994 27,75514 29,40355 31,15042 33,00131 34,96205 37,03876 39,23787 41,56613

11 26,27075 28,00167 29,85017 31,82393 33,93107 36,18022 38,58050 41,14158 43,87370 46,78767 49,89495 53,20766

12 31,08865 33,35192 35,78620 38,40399 41,21866 44,24446 47,49660 50,99132 54,74591 58,77883 63,10974 67,75958

13 36,58107 39,50471 42,67199 46,10267 49,81802 53,84091 58,19592 62,90949 68,01001 73,52796 79,49608 85,94947

14 42,84241 46,58041 50,65951 55,11013 59,96527 65,26068 71,03511 77,33049 84,19221 91,66940 99,81514 108,68684

15 49,98035 54,71747 59,92503 65,64885 71,93901 78,93901 86,44213 94,77989 103,93450 113,98336 125,01077 137,10855

16 58,11760 64,07509 70,67303 77,97915 86,06804 95,02175 104,93056 115,89367 128,02009 141,42953 156,25336 172,63568

17 67,39407 74,83636 83,14072 92,40561 102,74028 114,26588 127,11667 141,44134 157,40451 175,18832 194,99416 217,04460

18 77,96923 87,21181 97,60323 109,28456 122,41353 137,16640 153,74000 172,35402 193,25350 216,71163 243,03276 272,55576

19 90,02493 101,44358 114,37975 129,03294 145,62797 164,41802 185,68800 209,75836 236,98927 267,78531 302,60062 341,94470

20 103,76842 117,81012 133,84051 152,13854 173,02100 196,84744 224,02560 255,01762 290,34691 330,60593 376,46477 428,68087

21 119,43600 136,63164 156,41499 179,17209 205,34479 235,43846 270,03072 309,78131 355,44323 407,87530 468,05632 537,10109

22 137,29704 158,27638 182,60138 210,80134 243,48685 281,36176 325,23686 376,04539 434,86075 502,91662 581,62984 672,62636

23 135,83147 183,16784 212,97761 247,80757 288,49448 336,01050 391,48424 456,22492 531,75011 619,81744 722,46100 842,03295

24 154,61956 211,79302 248,21402 291,10486 341,60349 401,04249 470,98108 553,24216 649,95513 763,60545 897,09164 1053,79118

25 175,85010 244,71197 289,08827 341,76268 404,27211 478,43056 566,37730 670,63302 794,16526 940,46470 1113,63363 1318,48898

6. dauyovneblivi anuitetis mimdinare Rirebuleba (PVAD)

wlebi 2.00% 2,5% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 10.00% 11,00% 12.00% 13,00%

1 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000

2 1,98039 1,97561 1,97087 1,96154 1,95238 1,94340 1,93458 1,92593 1,91743 1,90909 1,90090 1,89286 1,88496

359

3 2,94156 2,92742 2,91347 2,88609 2,85941 2,83339 2,80802 2,78326 2,75911 2,73554 2,71252 2,69005 2,66810

4 3,88388 3,85602 3,82861 3,77509 3,72325 3,67301 3,62432 3,57710 3,53129 3,48685 3,44371 3,40183 3,36115

5 4,80773 4,76197 4,71710 4,62990 4,54595 4,46511 4,38721 4,31213 4,23972 4,16987 4,10245 4,03735 3,97447

6 5,71346 5,64583 5,57971 5,45182 5,32948 5,21236 5,10020 4,99271 4,88965 4,79079 4,69590 4,60478 4,51723

7 6,60143 6,50813 6,41719 6,24214 6,07569 5,91732 5,76654 5,62288 5,48592 5,35526 5,23054 5,11141 4,99755

8 7,47199 7,34939 7,233028 7,00205 6,78637 6,58238 6,38929 6,20637 6,03295 5,86842 5,71220 5,56376 5,42261

9 8,32548 8,17014 8,01969 7,73274 7,46321 7,20979 6,97130 6,74664 6,53482 6,33493 6,14612 5,96764 5,79877

10 9,16224 9,51805 8,78611 8,76876 8,10782 7,90180 7,51523 7,16033 6,99525 6,52212 6,53705 5,96947 6,13166

11 9,98259 9,75206 9,35020 9,11090 8,72173 8,36009 8,02358 7,71008 7,41766 7,14457 6,88923 6,65022 6,42624

12 10,78685 10,51421 10,25262 9,76048 9,30641 8,88687 8,49867 8,13896 7,80519 7,49506 7,20652 6,93770 6,68694

13 11,57534 11,25776 10,95400 10,38507 9,86325 9,38384 8,94269 8,53608 8,16073 7,81369 7,49236 7,19437 6,91765

14 12,34837 11,98318 11,63496 10,98565 10,39357 9,85268 9,35765 8,90378 8,48690 8,10336 7,74987 7,42355 7,12181

15 13,106225 12,69091 12,29607 11,56312 10,89864 10,29498 9,74547 9,24424 8,78615 8,36669 7,98187 7,62817 7,30249

16 13,84926 13,38138 12,93794 12,11839 11,37966 10,71225 10,10791 9,55948 9,06069 8,60608 8,19087 7,81086 7,46238

17 14,57771 14,05500 13,56110 12,65230 11,83777 11,10590 10,44665 9,85137 9,31256 8,82371 8,37916 7,97399 7,60388

18 15,29187 14,71220 14,16612 13,16567 12,27407 11,47726 10,76322 10,12164 9,54363 9,02155 8,54879 8,11963 7,72909

19 15,99203 15,35336 14,75351 13,65930 12,68959 11,82760 11,05909 10,37189 9,75563 9,20141 8,70162 8,24967 7,83991

20 16,67846 15,97889 15,32380 14,13394 13,08532 12,15812 11,33560 10,60360 9,95011 9,36492 8,83929 8,36578 7,93797

21 17,35143 16,58916 15,87747 14,59033 13,46221 12,46992 11,59401 10,81815 10,12855 9,51356 8,96333 8,46944 8,02475

22 18,01121 17,18455 16,41502 15,02916 13,82115 12,76408 11,83553 11,01680 10,29224 9,64869 9,07507 8,56200 8,10155

23 18,65805 17m76541 16,93692 15,45112 14,16300 13,04158 12,06124 11,20074 10,44243 9,77154 9,17574 8,64465 8,16951

24 19,29220 18,33211 17,44361 15,85684 14,48857 13,30338 12,27219 11,37106 10,58021 9,88322 9,26643 8,71843 8,22966

25 19,91393 18,88499 17,93554 16,24696 14,79864 13,55036 12,46933 11,52876 10,70661 9,98474 9,34814 8,78432 8,28288

6. dauyovneblivi anuitetis mimdinare Rirebuleba (PVAD) gagrZeleba

wlebi 14.00% 15,00% 16,00% 17,00% 18,00% 19,00% 20,00% 21,00% 22,00% 23,00% 24,00% 25,00%

1 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000 1,00000

2 1,87719 1,86957 1,86207 1,85470 1,84746 1,84034 1,83333 1,82645 1,81967 1,81301 1,80645 1,80000

360

3 2,64666 2,62571 2,62571 2,58521 2,56564 2,54650 2,52778 2,50946 2,49153 2,47399 2,45682 2,44000

4 3,32163 3,28323 3,24589 3,20958 3,17427 3,13992 3,10648 3,07393 3,04224 3,01137 2,98130 2,95200

5 3,91371 3,85498 3,79818 3,74324 3,69006 3,63859 3,58873 3,54044 3,49364 3,44827 3,40428 3,36160

6 4,43308 4,35216 4,27429 4,19935 4,12717 4,05763 3,99061 3,92598 3,86364 3,80347 3,74538 3,68928

7 4,88867 4,78448 4,68474 4,58918 4,49760 4,40978 4,32551 4,24462 4,16692 4,09225 4,02047 3,95142

8 5,28830 5,16042 5,03857 4,92238 4,81153 4,70570 4,60459 4,50795 4,41551 4,32704 4,24232 4,16114

9 5,63886 5,48732 5,34359 5,20716 5,07757 4,95437 4,83716 4,72558 4,61927 4,51792 4,42122 4,32891

10 5,48819 5,77158 5,06683 5,45057 4,69605 5,16333 4,36824 4,90543 4,07710 4,67310 3,81742 4,46313

11 6,21612 6,01877 5,83323 5,65860 5,49409 5,33893 5,19247 5,05408 4,92318 4,79927 4,68186 4,57050

12 6,45273 6,23371 6,02864 5,83641 5,65601 5,48650 5,32706 5,17692 5,03540 4,90185 4,77569 4,65640

13 6,66029 6,42062 6,19711 5,98839 5,79322 5,61050 5,43922 5,27845 5,12737 4,98524 4,85136 4,72512

14 6,84236 6,58315 6,34233 6,11828 5,90951 5,71471 5,53268 5,36235 5,20277 5,05304 4,91239 4,78010

15 7,00207 6,72448 6,46753 6,22930 6,00806 5,80228 5,61057 5,43170 5,26456 5,10816 4,96160 4,82408

16 7,14217 6,84737 6,57546 6,32419 6,09158 5,87586 5,67547 5,48901 5,31522 5,15298 5,00129 4,95000

17 7,26506 6,95423 6,66850 6,40529 6,16235 5,93770 5,72956 5,53637 5,35673 5,18941 5,03330 4,88741

18 7,37286 7,04716 6,74870 6,47461 6,22233 5,98966 5,77463 5,57551 5,39077 5,21904 5,05911 4,90993

19 7,46742 7,12797 6,81785 6,53385 6,27316 6,03333 5,81219 5,60786 5,41866 5,24312 5,07993 4,92794

20 7,55037 7,19823 6,87746 6,58449 6,31624 6,07003 5,84350 5,63460 5,44152 5,26270 5,09672 4,94235

21 7,62313 7,25933 6,92884 6,62777 6,35275 6,10086 5,86958 5,65669 5,46027 5,27862 5,11026 4,95388

22 7,68696 7,31246 6,97314 6,66476 6,38368 6,12677 5,89132 5,67495 5,47563 5,29156 5,12117 4,96311

23 7,74294 7,35866 7,01133 6,69637 6,40990 6,14855 5,90943 5,69004 5,48822 5,30208 5,12998 4,97049

24 7,79206 7,39884 7,04425 6,72340 6,43212 6,16685 5,92453 5,70251 5,49854 5,31063 5,13708 4,97639

25 7,83514 7,43377 7,07263 6,74649 6,45095 6,18223 5,93710 5,71282 5,50700 5,31759 5,14281 4,98111

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