elene xarabaze - რომა ჩაჩავას ... · maragebis, ziritadi sasualebebisa da...
TRANSCRIPT
1
elene xarabaZe
finansuri aRricxva
2
iv. javaxiSvilis saxelobis Tbilisis saxelmwifo universiteti
elene xarabaZe
3
finansuri aRricxva
saxelmZRvanelo
Tbilisi
2009
4
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.
5
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 _
6
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 __________
7
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 ___
8
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.
9
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
10
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
11
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.
12
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~.
13
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;
14
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.#
(dasaxeleba da adgilsamyofeli)
(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
(dasaxeleba da adgilsamyofeli)
mimRebi ____________________________________
saidentifikacio kodi
mimRebis banki ____________________________ kodi
(dasaxeleba da adgilsamyofeli)
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 `erovnuli 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 `erovnuli 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 `erovnuli 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;
2. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis kredits,
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;
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
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,
aqtivebis, kerZod mimdinare aqtivebis SemadgenlobaSi muxliT _ `fuladi saSualebebi~.
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;
1. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis kredits,
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;
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 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,
aqtivebis, kerZod mimdinare aqtivebis SemadgenlobaSi muxliT _ `fuladi saSualebebi~.
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 - fuladi saSualebebis angariSebi - 9700;
d-ti - gayiduli saqonlis fasdaTmoba - 300;
k-ti - moTxovnebi miwodebidan da momsaxurebidan - 10000.
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:
d-ti - moTxovnebi miwodebidan da momsaxurebidan - 9700;
62
d-ti - gayiduli saqonlis fasdaTmoba - 300;
k-ti - Semosavali realizaciidan - 10000.
1. klientma gadaixada davalianebis Tanxa 12 ianvars, e. i. isargebla SeTavazebuli
fasdaTmobiT:
d-ti - fuladi saSualebebis angariSebi - 9700;
k-ti - moTxovnebi miwodebidan da momsaxurebidan - 9700.
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:
d-ti - fuladi saSualebebis angariSebi - 10000;
k-ti - moTxovnebi miwodebidan da momsaxurebidan - 10000.
Sesabamisad, saangariSgebo periodis bolos, gamouyenebeli fasdaTmobis TanxiT
unda moxdes `moTxovnebis~ angariSis koreqtireba:
d-ti - moTxovnebi miwodebidan da momsaxurebidan - 300;
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.
63
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;
k-ti - moTxovnebi miwodebidan da momsaxurebidan - 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:
d-ti - fuladi saSualebebis angariSebi - 5050;
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:
d-ti - fuladi saSualebebis angariSebi - 5250;
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:
d-ti - fuladi saSualebebis angariSebi;
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);
d-ti - fuladi saSualebebis angariSebi;
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;
k-ti - moTxovnebi sawarmos personalis mimarT.
an, sawinaaRmdego SemTxvevaSi, sawarmom damatebiT unda gadauxados angariSvaldebul
pirs sxvaoba avansad miRebul Tanxasa da faqtiurad gaweul xarjebs Soris:
d-ti - moTxovnebi sawarmos personalis mimarT;
k-ti - naRdi fuli salaroSi.
sawarmos personals SeiZleba, mieyidos mza produqcia kreditiT (Semdgomi
gadaxdis pirobiT), romelic miwodebisas unda aRiardes Semosavlad:
d-ti - moTxovnebi sawarmos personalis mimarT;
k-ti - Semosavali realizaciidan.
personalis mier aRniSnuli davalianebis dafarva gatardeba:
d-ti - fuladi saSualebebis angariSebi;
k-ti - moTxovnebi sawarmos personalis mimarT.
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:
d-ti - fuladi saSualebebis angariSebi;
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
68
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
71
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 - fuladi saSualebebis angariSebi;
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.
3.3. sasaqonlo-materialuri faseulobebis
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 - sasaqono-materialuri maragebis angariSebi;
d_ti - gadaxdili dRg;
k_ti - fuladi saSualebebis angariSebi; an
k_ti - valdebulebebi mowodebidan da momsaxurebidan.
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;
k_ti - valdebulebebi mowodebidan da momsaxurebidan.
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;
k_ti - daumTavrebeli warmoeba.
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;
2. d-ti _ realizebuli saqonlis TviTRirebuleba 1800;
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;
2. d-ti _ realizebuli saqonlis TviTRirebuleba 400;
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
TariRi Sinaarsi miniSneba debeti krediti saldo
89
06 25 Semosavali realizaciidan 1275 1275
08 27 Semosavali realizaciidan 1000 2275
saqoneli angariSi #1610
TariRi Sinaarsi miniSneba debeti krediti saldo
01 1 naSTi 2400 2400
01 5 naRdi fuli 1200 3600
02 15 valdebulebebi mowodebiT 1500 5100
04 20 valdebulebebi mowodebiT 1000 6100
06 25 real. saq. TviTRirebuleba 900 5200
08 20 real. saq. TviTRirebuleba 1800 3400
08 27 real. saq. TviTRirebuleba 400 3000
valdebulebebi mowodebiT angariSi #3110
TariRi Sinaarsi miniSneba debeti krediti saldo
02 15 saqoneli 1500 1500
04 20 saqoneli 1000 2500
Semosavali realizaciidan angariSi #6110
TariRi Sinaarsi miniSneba debeti krediti saldo
06 25 moTxovnebi miwodebiT 1275 1275
08 20 naRdi fuli 3600 4875
08 27 moTxovnebi miwodebiT 1000 5875
12 31 saang. periodis mogeba
5875 0
realizebuli saqonlis TviTRirebuleba angariSi #7100
TariRi Sinaarsi miniSneba debeti krediti saldo
06 25 saqoneli 900 900
08 20 saqoneli 1800 2700
08 27 saqoneli 400 3100
12 31 saang. periodis mogeba
3100 0
sawesdebo kapitali angariSi #5150
TariRi Sinaarsi miniSneba debeti krediti saldo
01 1 naSTi 4500
90
gaunawilebeli mogeba angariSi #5310
TariRi Sinaarsi miniSneba debeti krediti saldo
12 31 saang. periodis mogeba 2775 2775
saangariSgebo periodis mogeba/zarali angariSi #5330
TariRi Sinaarsi miniSneba debeti krediti saldo
12 31 Semosavali realizaciidan 5875 5875
12 31 real. saq. TviTRirebuleba 3100 2775
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;
k-ti _ Semosavali realizaciidan - 3600.
6. 27 agvistos kreditiT gaiyida C saqoneli, 2 cali, fasi 500 lari.
d-ti _ moTxovnebi miwodebiT - 1000;
k-ti _ Semosavali realizaciidan - 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:
d-ti _ saqoneli - 600;
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
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
TariRi Sinaarsi miniSneba debeti krediti saldo
06 25 Semosavali realizaciidan 1275 1275
08 27 Semosavali realizaciidan 1000 2275
saqoneli angariSi #1610
TariRi Sinaarsi miniSneba debeti krediti saldo
01 1 naSTi 2400 2400
12 31 maragebis koreqtireba 600 3000
valdebulebebi mowodebidan angariSi #3110
TariRi Sinaarsi miniSneba debeti krediti saldo
02 15 saqoneli 1500 1500
95
04 20 saqoneli 1000 2500
Semosavali realizaciidan angariSi #6110
TariRi Sinaarsi miniSneba debeti krediti saldo
06 25 moTxovnebi miwodebiT 1275 1275
08 20 naRdi fuli 3600 4875
08 27 moTxovnebi miwodebiT 1000 5875
12 31 saang. periodis mogeba
5875 0
realizebuli saqonlis TviTRirebuleba angariSi #7200
TariRi Sinaarsi miniSneba debeti krediti saldo
12 31 SeZenili/gayiduli saqoneli 3700 3700
12 31 maragebis koreqtireba 600 3100
SeZenili/gayiduli saqoneli angariSi #7210
TariRi Sinaarsi miniSneba debeti krediti saldo
01 5 naRdi fuli 1200 1200
02 15 valdebulebebi mowodebiT 1500 2700
04 20 valdebulebebi mowodebiT 1000 3700
12 31 real. saqonlis TviTR. 3700 0
sasaqonlo-materialuri maragis koreqtireba angariSi #7290
TariRi Sinaarsi miniSneba debeti krediti saldo
12 31 maragebis koreqtireba 600 600
12 31 real. saqonlis TviTR. 600 0
sawesdebo kapitali angariSi #5150
TariRi Sinaarsi miniSneba debeti krediti saldo
01 1 naSTi 4500
gaunawilebeli mogeba angariSi #5310
TariRi Sinaarsi miniSneba debeti krediti saldo
12 31 saang. periodis mogeba 2775 2775
96
saangariSgebo periodis mogeba/zarali angariSi #5330
TariRi Sinaarsi miniSneba debeti krediti saldo
12 31 Semosavali realizaciidan 5875 5875
12 31 real. saq. TviTRirebuleba 3100 2775
12 31 gaunawilebeli mogeba 2775 0
angariSgeba mogebisa dazaralis Sesaxeb
2008 wlis 31 dekembramde periodisaTvis
(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
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
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
3.5. sasaqonlo-materialuri faseulobebis
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:
maragebi jgufi sabalanso
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
maragebi jgufi sabalanso
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)
108
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.
109
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
110
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.
111
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.
buRaltruli gatareba:
d-ti - manqana-danadgarebi - 16600;
d-ti - gadaxdili d.R.g. - 2700;
k-ti - fuladi saSualebebis angariSebi - 19200;
k-ti - masalebi - 100.
113
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;
k-ti - fuladi saSualebebis angariSebi - 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.
buRaltruli gatarebebi:
1. miwis nakveTis SeZena:
d-ti - miwis nakveTebi - 117000 (100000+17000);
k-ti - fuladi saSualebebis angariSebi - 100000;
k-ti - sxva xarjebi - 17000 (2000+10000+5000).
114
2. d-ti - keTilmowyobis xarjebi - 4000;
k-ti - fuladi saSualebebi - 4000.
3. moWrili tyis gayidva:
d-ti - fuladi saSualebebis angariSebi - 15000;
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
buRaltruli gatareba:
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).
115
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 - fuladi saSualebebis angariSebi - 19000;
k-ti - arasaoperacio Semosavlebi – 1000.
116
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;
k-ti - fuladi saSualebebis angariSebi - 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%.
buRaltruli gatareba:
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;
k-ti - fuladi saSualebebis angariSebi - 20600.
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
buRaltruli gatareba:
d-ti - miwis nakveTebi - 34580;
d-ti - Senobebi - 52780;
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,
121
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).
buRaltruli gatareba:
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).
buRaltruli gatareba:
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;
k-ti - dagrovili cveTa - 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.
buRaltruli gatarebebi:
d-ti - ZiriTadi saSualebebi - 30000;
k-ti - arasaoperacio Semosavali - 10000;
k-ti - ZiriTadi saSualebebis gadafasebis rezervi - 20000.
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.
buRaltruli gatarebebi:
1. cveTis daricxva 2008 wlis pirveli naxevrisaTvis:
d-ti - amortizaciis xarji - 50000;
k-ti - dagrovili cveTa - 50000.
2. Senobis gadafaseba fasmatebis TanxiT (1800000-(2000000-500000-50000)):
d-ti - Senobebi - 350000;
k-ti - ZiriTadi saSualebebis gadafasebis rezervi - 350000.
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;
k-ti - dagrovili cveTa - 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
angariSgeba mogebisa da zaralis Sesaxeb
(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:
angariSgeba mogebisa da zaralis Sesaxeb
(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;
buRaltruli gatareba:
d-ti - fuladi saSualebebis angariSebi - 17700;
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 – `aramaterialuri aqtivebi~,
kerZod, angariSebi:
2510 – licenziebi;
2520 _ koncesiebi;
2530 _ patentebi;
2540 _ gudvili;
2590 _ sxva aramaterialuri aqtivebi;
xolo aramaterialuri aqtivebis amortizaciis aRsaricxavad gaTvaliswinebulia jgufi
2600 – `aramaterialuri 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
`aqtivebis 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~.
buRaltruli gatarebebi:
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:
d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT);
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 - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT);
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:
d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT);
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:
d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT);
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 - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT);
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 - aramaterialuri aqtivebis amortizacia (dagrovili TanxiT);
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
d-ti - aramaterialuri aqtivebi;
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:
d-ti - aramaterialuri aqtivebi;
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.
buRaltruli gatareba:
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:
d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an
d-ti – SeZenili maragebis TviTRirebuleba (maragebis aRricxvis perioduli meTodis
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:
d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an
d-ti – SeZenili maragebis TviTRirebuleba (maragebis aRricxvis perioduli meTodis
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:
d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an
d-ti – SeZenili maragebis TviTRirebuleba (maragebis aRricxvis perioduli meTodis
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%.
buRaltruli gatarebebi:
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:
d-ti _ valdebulebebi mowodebidan - 10000;
k-ti _ fuladi saSualebebis angariSebi - 10000.
wminda (neto) Tanxis meTodis gamoyenebisas, sawarmo valdebulebis warmoqmnas
asaxavs buRaltruli gatarebiT:
d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an
d-ti – SeZenili maragebis TviTRirebuleba (maragebis aRricxvis perioduli meTodis
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%.
buRaltruli gatarebebi:
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:
d-ti _ valdebulebebi mowodebidan - 9500;
k-ti _ fuladi saSualebebis angariSebi - 9500.
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;
k-ti _ fuladi saSualebebis angariSebi - 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;
k-ti – erovnuli valuta bankSi - 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.
buRaltruli gatarebebi:
1. saqonlis SeZena:
d-ti _ saqoneli - 50000;
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
buRaltruli gatarebebi:
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.
177
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;
k-ti – erovnuli valuta bankSi.
magaliTi:
sawarmom saangariSgebo periodSi gadaixada mogebis mimdinare gadasaxadi 2700 lari.
saangariSgebo periodi daamTavra mogebiT. saaRricxvo mogebam Seadgina 36000 lari;
178
sagadasaxado mogebam Seadgina 32000 lari. Sesabamisad, mogebis gadasaxadi: saaRricxvo
mogebis mixedviT 5400 lari, sagadasaxado mogebis mixedviT – 4800 lari.
buRaltruli gatarebebi:
1. mogebis mimdinare gadasaxadis gadaxda:
d-ti – winaswar gadaxdili mogebis gadasaxadi - 2700;
k-ti – erovnuli valuta bankSi - 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;
k-ti – erovnuli valuta bankSi - 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;
k-ti – erovnuli valuta bankSi.
6.4. daricxuli valdebulebebis
179
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;
180
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;
181
k-ti - naRdi fuli salaroSi.
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
182
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.
183
3. dividendebis gacema (valdebulebis dafarva) gatardeba:
d-ti – gadasaxdeli dividendebi;
d-ti – gadasaxadi dividendebidan;
k-ti – erovnuli valuta bankSi.
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.
1. procentis daricxva:
d-ti _ saprocento xarjebi - 1000;
k-ti _ gadasaxdeli procentebi _ 1000.
2. warmoqmnili davalianebebis gadaxda:
d-ti _ gasanaRdebeli Tamasuqebi - 10000;
d-ti _ gadasaxdeli procentebi - 1000;
185
k-ti _ erovnuli valuta bankSi - 11000.
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.
buRaltruli gatarebebi:
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%).
d-ti _ saprocento xarjebi - 3000;
k-ti _ gadasaxdeli procentebi – 3000.
4. mimdinare wels ZiriTadi da saprocento Tanxis gadaxda (9000 lari).
d-ti _ grZelvadiani sesxebis mimdinare nawili – 6000;
d-ti _ gadasaxdeli procentebi - 3000;
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.
finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis
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.
buRaltruli gatareba:
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.
buRaltruli gatareba:
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.
buRaltruli gatareba:
d-ti _ manqana-danadgarebi - 15000;
k-ti _ Cveulebrivi aqciebi – 10000;
k-ti _ saemisio kapitali - 5000.
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:
d-ti _ fuladi saSualebebis angariSebi;
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.
buRaltruli gatareba:
1.01.2009 w. d-ti _ moTxovnebi aqciebze xelmoweriT – 260000;
k-ti _ aqciebi xelmoweriT - 200000;
k-ti _ saemisio kapitali - 60000.
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:
d-ti _ fuladi saSualebebis angariSebi;
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.
buRaltruli gatareba:
d-ti _ fuladi saSualebebis angariSebi 18000;
k-ti _ Cveulebrivi aqciebi - 15000;
k-ti _ saemisio kapitali - 3000.
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;
k-ti _ fuladi saSualebebis angariSebi.
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
d-ti _ gaunawilebeli mogeba;
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
d-ti _ gaunawilebeli mogeba;
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.
finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis
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:
d-ti _ saangariSgebo periodis mogeba/zarali;
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:
d-ti _ gaunawilebeli mogeba;
k-ti _ gadasaxdeli dividendebi.
2. sxva saxis rezervebis Seqmna:
d-ti _ gaunawilebeli mogeba;
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:
d-ti _ gaunawilebeli mogeba;
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 _ fuladi saSualebebis angariSebi;
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.
finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis
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.
finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis
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
d-ti _ moTxovnebi miwodebiT da momsaxurebiT;
k-ti _ Semosavali realizaciidan.
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:
d-ti _ moTxovnebi miwodebiT da momsaxurebiT (saerTo TanxiT);
k-ti _ Semosavali realizaciidan (Semosavlis TanxiT);
k-ti _ gadasaxdeli dRg (dRg-s TanxiT).
b. gayiduli saqonlis TviTRirebulebis Camowera:
216
d-ti _ gayiduli saqonlis TviTRirebuleba;
k-ti _ saqoneli.
2. myidvelis mier saqonlis Rirebulebis gadaxda:
d-ti _ fuladi saSualebebis angariSebi;
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;
k-ti _ fuladi saSualebebis angariSebi.
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;
k-ti _ gayiduli saqonlis TviTRirebuleba.
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:
d-ti _ moTxovnebi miwodebiT da momsaxurebiT;
k-ti _ Semosavali realizaciidan.
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;
k-ti _ gayiduli saqonlis TviTRirebuleba.
3. gayiduli saqonlis Rirebulebis gadaxda myidvelis mier:
d-ti _ fuladi saSualebebis angariSebi;
k-ti _ moTxovnebi miwodebiT da momsaxurebiT.
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:
d-ti _ fuladi saSualebebis angariSebi;
k-ti _ Semosavali realizaciidan.
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);
k-ti _ Semosavali realizaciidan (Semosavlis TanxiT);
219
k-ti _ gadasaxdeli dRg (dRg-s TanxiT).
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
d-ti _ moTxovnebi miwodebiT da momsaxurebiT;
k-ti _ Semosavali realizaciidan.
an, momsaxurebis gamwevi sawarmo Tu aris damatebuli Rirebulebis gadasaxadis
gadamxdeli, buRaltruli gatarebiT:
d-ti _ fuladi saSualebebis amsaxveli angariSebi (saerTo TanxiT); an
d-ti _ moTxovnebi miwodebiT da momsaxurebiT (saerTo TanxiT);
k-ti _ Semosavali realizaciidan (Semosavlis TanxiT);
k-ti _ gadasaxdeli dRg (dRg-s TanxiT).
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;
k-ti _ moTxovnebi miwodebiT da momsaxurebiT.
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);
k-ti _ gadasaxdeli dRg (dRg-s 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:
d-ti - fuladi saSualebebis angariSebi;
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
buRaltruli gatarebebi:
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:
d-ti - fuladi saSualebebis angariSebi;
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).
finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis
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;
7. warmoebidan miRebulia mza produqcia 1080 cali;
8. myidvelebs gaegzavna produqcia 660 cali, erTeulis fasi 150 lari, Rirebuleba 99.000
lari, dRg 17.820 lari, sul 116820 lari;
9. myidvelebs gaegzavna produqcia 270 cali, erTeulis fasi 150 lari, Rirebuleba 40.500
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
gadaxdili dRg 3340 8098
valdebulebebi mowodebiT 3110 53088
4 pirdapiri xelfasi 7100 27975
gadasaxdeli xelfasi 3130 27975
6 moTxovnebi miwodebiT 1410 17700
233
Semosavali realizaciidan 6110 15000
gadasaxdeli dRg 3330 2700
8 moTxovnebi miwodebiT 1410 116820
Semosavali realizaciidan 6110 99000
gadasaxdeli dRg 3330 17820
9 erovnuli valuta bankSi 1210 47790
Semosavali realizaciidan 6110 40500
gadasaxdeli dRg 3330 7290
koreqtirebebi:
1 masalebis xarji 7100 75250
masalebi 1620 75250
2 maragebis koreqtireba 7100 4775
daumTavrebeli warmoeba 1630 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
3 saangariSgebo periodis mogeba/zarali 5330 60930
gaunawilebeli mogeba 5310 60930
buRaltruli aRricxvis mTavari wigni
erovnuli valuta bankSi angariSi #1210
TariRi Sinaarsi miniSneba debeti krediti saldo
naSTi periodis dasawyisSi 50000 50000
1 masalebi 1620 35400 14600
9 Semosavali realizaciidan 6110 47790 62390
moTxovnebi miwodebiT angariSi #1410
TariRi Sinaarsi miniSneba debeti krediti saldo
6 Semosavali realizaciidan 6110 17700 17700
8 Semosavali realizaciidan 6110 116820 134520
masalebi angariSi #1620
234
TariRi Sinaarsi miniSneba debeti krediti saldo
naSTi periodis dasawyisSi 15000 15000
1 Ferovnuli valuta bankSi 1210 30000 45000
2 valdebulebebi mowodebiT 3110 44990 89990
koreq 1 masalebis xarji 7100 75250 14740
daumTavrebeli warmoeba angariSi #1630
TariRi Sinaarsi miniSneba debeti krediti saldo
naSTi periodis dasawyisSi 7900 7900
koreq 2 maragebis koreqtireba 7100 4775 3125
mza produqcia angariSi #1640
TariRi Sinaarsi miniSneba debeti krediti saldo
naSTi periodis dasawyisSi 8700 8700
koreq 3 maragebis koreqtireba 7100 14430 23130
valdebulebebi mowodebiT angariSi #3110
TariRi Sinaarsi miniSneba debeti krediti saldo
2 masalebi 1620 53088 53088
gadasaxdeli xelfasi angariSi #3130
TariRi Sinaarsi miniSneba debeti krediti saldo
4 pirdapiri xelfasi 7100 27975 27975
gadasaxdeli dRg angariSi #3330
TariRi Sinaarsi miniSneba debeti krediti saldo
6 moTxovnebi miwodebiT 1410 2700 2700
8 moTxovnebi miwodebiT 1410 17820 20520
9 erovnuli valuta bankSi 1210 7290 27810
gadaxdili dRg angariSi #3340
TariRi Sinaarsi miniSneba debeti krediti saldo
1 erovnuli valuta bankSi 1210 5400 5400
2 valdebulebebi mowodebiT 3110 8098 13498
gaunawilebeli mogeba angariSi #5310
235
TariRi Sinaarsi miniSneba debeti krediti saldo
dax. 3 saang. periodis mogeba 5330 60930 60930
saangariSgebo periodis mogeba/zarali angariSi #5330
TariRi Sinaarsi miniSneba debeti krediti saldo
dax. 1 Semosavali realizaciidan 6110 154500 154500
dax. 2 realizebuli produqciis TviTRirebuleba
7100 93570 60930
dax. 3 angariSis daxurva 5310 60930 0
Semosavali realizaciidan angariSi #6110
TariRi Sinaarsi miniSneba debeti krediti saldo
6 moTxovnebi miwodebiT 1410 15000 15000
8 moTxovnebi miwodebiT 1410 99000 114000
9 erovnuli valuta bankSi 1210 40500 154500
dax. 1 daxurva 5330 154500 0
realizebuli produqciis TviTRirebuleba angariSi #7100
TariRi Sinaarsi miniSneba debeti krediti saldo
4 pirdapiri xelfasi 3130 27975 27975
kor. 1 masalebis xarji 1620 75250 103225
kor. 2 maragebis koreqtireba 1630 4775 108000
kor. 3 maragebis koreqtireba 1640 14430 93570
dax. 2 angariSis daxurva 5330 93570 0
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)
naSTi periodis dasawyisSi 87 87
3 damzadebulia 120 207
5 gayidulia 100 107
7 damzadebulia 1080 1187
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).
angariSgeba mogebisa da zaralis Sesaxeb
(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 - sasaqono-materialuri maragebis angariSebi;
d_ti - gadaxdili dRg;
k_ti - fuladi saSualebebis angariSebi; an
k_ti - valdebulebebi mowodebidan da momsaxurebidan.
warmoebidan dauxarjavi masalebisa da meoradi gamoyenebis narCenebis sawarmos
sawyobSi dabruneba buRaltrul aRricxvaSi aisaxeba gatarebiT:
d_ti - masalebi;
238
k_ti - daumTavrebeli warmoeba.
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;
k_ti - daumTavrebeli warmoeba.
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;
k-ti _ gadasaxdeli xelfasi.
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
daumTavrebeli warmoeba 7900 3125
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;
7. warmoebidan miRebulia mza produqcia 1080 cali;
8. myidvelebs gaegzavna produqcia 660 cali, erTeulis fasi 150 lari, Rirebuleba 99.000
lari, dRg 17.820 lari, sul 116820 lari;
9. myidvelebs gaegzavna produqcia 270 cali, erTeulis fasi 150 lari, Rirebuleba 40.500
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
gadaxdili dRg 3340 8098
valdebulebebi mowodebiT 3110 53088
3 masalebis xarji 1630 75250
masalebi 1620 75250
4 pirdapiri xelfasi 1630 27975
gadasaxdeli xelfasi 3130 27975
5 mza produqcia 1640 9600
daumTavrebeli warmoeba 1630 9600
6 a) moTxovnebi miwodebiT 1410 17700
Semosavali realizaciidan 6110 15000
241
gadasaxdeli dRg 3330 2700
b) gayiduli produqciis TviTRirebuleba
7100 8000
mza produqcia 1640 8000
7 mza produqcia 1640 86400
daumTavrebeli warmoeba 1630 86400
8 a) moTxovnebi miwodebiT 1410 116820
Semosavali realizaciidan 6110 99000
gadasaxdeli dRg 3330 17820
b) gayiduli produqciis TviTRirebuleba
7100 52800
mza produqcia 1640 52800
9 erovnuli valuta bankSi 1210 47790
Semosavali realizaciidan 6110 40500
gadasaxdeli dRg 3330 7290
b) gayiduli produqciis TviTRirebuleba 7100 21600
mza produqcia 1640 21600
koreqtirebebi:
1 gayiduli produqciis TviTRirebuleba 7100 12000
daumTavrebeli warmoeba 1630 12000
2 mza produqcia 1640 830
gayiduli produqciis TviTRirebuleba 7100 830
angariSebis daxurva:
1 Semosavali realizaciidan 6110 154500
saangariSgebo periodis mogeba/zarali 5330 154500
2 saangariSgebo periodis mogeba/zarali 5330 93570
realizebuli produqc. TviTRirebuleba 7100 93570
3 saangariSgebo periodis mogeba/zarali 5330 60930
gaunawilebeli mogeba 5310 60930
buRaltruli aRricxvis mTavari wigni
erovnuli valuta bankSi angariSi #1210
TariRi Sinaarsi miniSneba debeti krediti saldo
naSTi periodis dasawyisSi 50000 50000
1 masalebi 1620 35400 14600
9 Semosavali realizaciidan 6110 47790 62390
moTxovnebi miwodebiT angariSi #1410
242
TariRi Sinaarsi miniSneba debeti krediti saldo
6 Semosavali realizaciidan 6110 17700 17700
8 Semosavali realizaciidan 6110 116820 134520
masalebi angariSi #1620
TariRi Sinaarsi miniSneba debeti krediti saldo
naSTi periodis dasawyisSi 15000 15000
1 Ferovnuli valuta bankSi 1210 30000 45000
2 valdebulebebi mowodebiT 3110 44990 89990
3 masalebis xarji 1630 75250 14740
daumTavrebeli warmoeba angariSi #1630
TariRi Sinaarsi miniSn. debeti krediti saldo
naSTi periodis dasawyisSi 7900 7900
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
TariRi Sinaarsi miniSneba debeti krediti saldo
naSTi periodis dasawyisSi 8700 8700
5 daumTavrebeli warmoeba 1630 9600 18300
6 gayiduli produqcia 7100 8000 10300
7 daumTavrebeli warmoeba 1630 86400 96700
8 gayiduli produqcia 7100 52800 43900
9 gayiduli produqcia 7100 21600 22300
koreq 2 gayiduli produqciis TviTRir. 7100 830 23130
valdebulebebi mowodebiT angariSi #3110
TariRi Sinaarsi miniSneba debeti krediti saldo
2 masalebi 1620 53088 53088
gadasaxdeli xelfasi angariSi #3130
TariRi Sinaarsi miniSneba debeti krediti saldo
4 pirdapiri xelfasi 1630 27975 27975
243
gadasaxdeli dRg angariSi #3330
TariRi Sinaarsi miniSneba debeti krediti saldo
6 moTxovnebi miwodebiT 1410 2700 2700
8 moTxovnebi miwodebiT 1410 17820 20520
9 erovnuli valuta bankSi 1210 7290 27810
gadaxdili dRg angariSi #3340
TariRi Sinaarsi miniSneba debeti krediti saldo
1 erovnuli valuta bankSi 1210 5400 5400
2 valdebulebebi mowodebiT 3110 8098 13498
gaunawilebeli mogeba angariSi #5310
TariRi Sinaarsi miniSneb debeti krediti saldo
dax. 3 saang. periodis mogeba 5330 60930 60930
saangariSgebo periodis mogeba/zarali angariSi #5330
TariRi Sinaarsi miniSneba debeti krediti saldo
dax. 1 Semosavali realizaciidan 6110 154500 154500
dax. 2 realizebuli produqciis TviTRir. 7100 93570 60930
dax. 3 angariSis daxurva 5310 60930 0
Semosavali realizaciidan angariSi #6110
TariRi Sinaarsi miniSneba debeti krediti saldo
6 moTxovnebi miwodebiT 1410 15000 15000
8 moTxovnebi miwodebiT 1410 99000 114000
9 erovnuli valuta bankSi 1210 40500 154500
dax. 1 daxurva 5330 154500 0
realizebuli produqciis TviTRirebuleba angariSi #7100
TariRi Sinaarsi miniSneba debeti krediti saldo
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
angariSgeba mogebisa da zaralis Sesaxeb
(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;
k-ti – fuladi saSualebebis angariSebi - 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;
k-ti – fuladi saSualebebis angariSebi - 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;
k-ti _ gadasaxdeli xelfasi.
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
k-ti _ fuladi saSualebebis angariSebi.
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:
d-ti _ saangariSgebo periodis mogeba/zarali;
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
k-ti _ fuladi saSualebebis angariSebi.
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.
buRaltruli gatarebebi:
1. mowyobilobis SeZena:
d-ti _ manqana-danadgarebi - 100000;
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);
buRaltruli gatareba:
d-ti _ manqana-danadgarebi - 4000;
k-ti _ gadavadebuli gadasaxdeli procentebi - 4000.
da a. S. 12 Tvis ganmavlobaSi.
4. procentis daricxva:
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;
k-ti _ erovnuli valuta bankSi - 37000.
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.
buRaltruli gatarebebi:
1. saqonlis SeZena:
d-ti _ saqoneli - 15000;
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;
k-ti _ Semosavali realizaciidan.
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
buRaltruli gatareba:
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:
angariSgeba mogebisa da zaralis Sesaxeb
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:
angariSgeba mogebisa da zaralis Sesaxeb
wlisaTvis, romelic mTavrdeba 2009 wlis 31 dekembers
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
wlisaTvis, romelic mTavrdeba 2009 wlis 31 dekembers
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 wlis 31 dekembrisaTvis
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
sul aqtivebi 100000 850000
kapitali da valdebulebebi
Cveulebrivi aqciebi 60000 60000
gaunawilebeli mogeba 12000 1700
valdebulebebi mowodebidan 24500 22000
gadasaxdeli xelfasi 1955 1300
mogebis gadasaxadi 1545 0
sul kapitali da valdeb. 100000 85000
279
angariSgeba mogebisa da zaralis Sesaxeb
2009 wlis 31 dekembramde periodisaTvis
(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
280
fuladi nakadebis angariSgeba
2009 wlis 31 dekembrisaTvis
(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
2009 wlis 31 dekembrisaTvis
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).
282
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:
283
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:
1. d-ti - erovnuli valuta rezident bankSi, k-ti - naRdi fuli erovnul valutaSi;
2. d-ti - erovnuli valuta rezident bankSi, k-ti - naRdi fuli erovnul valutaSi;
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;
2. d-ti - erovnuli valuta rezident bankSi, k-ti - naRdi fuli erovnul valutaSi;
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
287
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;
b. d_ti - realizebuli saqonlis TviTRirebuleba; k_ti - saqoneli;
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;
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;
290
3. d_ti - moTxovnebi; k_ti - saqoneli.
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;
3. d_ti - moTxovnebi; k_ti - saqoneli.
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;
291
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:
292
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);
d-ti - aramaterialuri aqtivebis amortizacia (dagrovili TanxiT);
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.
294
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:
1. d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;
k-ti – fuladi saSualebebis Sesabamisi angariSebi;
2. d-ti – SeZenili maragebis TviTRirebuleba;
k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;
3. d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;
k-ti – moTxovnebi.
295
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.
296
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:
298
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.
299
300
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
302
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;
19. warmoebidan miRebulia mza produqcia 120 cali;
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;
23. warmoebidan miRebulia mza produqcia 1080 cali;
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
manqana-danadgarebi 2150 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
6 er. valuta bankSi 1210 24000
miRebuli avansebi 3120 24000
7 masalebi 1620 32100
er. valuta bankSi 1210 32100
8 er. valuta bankSi 1210 15000
Cveulebrivi aqciebi 5110 10000
saemisio kapitali 5140 5000
9 masalebi 1620 49200
gadaxdili dRg 3340 8856
valdebulebebi mowodebiT 3110 58056
10 masalebi 1620 2260
gadaxdili dRg 3340 407
valdebulebebi mowodebiT 3110 2667
11 masalebis xarji 7100 70000
masalebis xarji 7400 10000
masalebi 1620 80000
12 masalebi 1620 4000
masalebis xarji 7100 4000
13 pirdapiri xelfasi 7100 23700
xelfasis xarji 7400 3300
gadasaxdeli xelfasi 3130 27000
14 gadasaxdeli xelfasi 3130 5400
saSemosavlo gadasaxadi 3320 5400
15 moklev. invest.saw. f. qaRal. 1310 6363
ucxouri valuta bankSi 1220 6363
16 er. valuta bankSi 1210 5500
manqana-danadgrebis cveTa 2250 1575
manqana-danadgrebi 2150 6700
arasaoperacio mogeba 8130 375
17 remontis xarji 7400 5800
gadaxdili dRg 3340 1044
valdebulebebi momsax. 3110 6844
18 el.energiis xarji 7100 5185
310
el.energiis xarji 7400 4975
gadaxdili dRg 3340 1828
valdebulebebi mowodebiT 3110 11988
20 moTxovnebi miwodebiT 1410 17700
Semosavali realizaciidan 6110 15000
gadasaxdeli dRg 3330 2700
21 naRdi fuli er. valutaSi 1110 5000
grZelvad. Tamasuq. mimd. nawili 1520 3178
misaRebi procentebi 1820 1822
22 er. valuta bankSi 1210 3000
moTxovnebi miwodebiT 1410 3000
24 moTxovnebi miwodebiT 1410 88500
Semosavali realizaciidan 6110 75000
gadasaxdeli dRg 3330 13500
25 moTxovnebi miwodebiT 1410 6600
er. valuta bankSi 1210 6600
27 er. valuta bankSi 1210 65000
moTxovnebi miwodebiT 1410 65000
28 valdebulebebi mowodebiT 3110 100200
er. valuta bankSi 1210 100200
29 er. valuta bankSi 1210 42500
moTxovnebi miwodebiT 1410 42500
30 er. valuta bankSi 1210 47790
Semosavali realizaciidan 6110 40500
gadasaxdeli dRg 3330 7290
31 wylis xarji 7100 4740
wylis xarji 7400 660
gadaxdili dRg 3340 972
valdebulebebi mowodebiT 3110 6372
32 gadasaxdeli dRg 3330 33490
gadaxdili dRg 3340 13107
gadasaxdeli dRg 1210 20383
33 naRdi fuli 1110 24000
er. valuta bankSi 1210 24000
34 saSemosavlo gadasaxadi 3320 8400
er. valuta bankSi 1210 8400
311
35 gadasaxdeli xelfasi 3130 29000
naRdi fuli er. valutaSi 1110 29000
36 grZ. sesxis mimd. nawili 3230 15000
gadasaxdeli procentebi 3410 9000
er. valuta bankSi 1210 24000
# 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
moTxovnebi miwodebiT 1410 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
daumTavrebeli warmoeba 1630 4775
2 mza produqcia 1640 14430
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
1 Semosavali realizaciidan 6110 154500
saangar. periodis mogeba 5330 154500
2 saprocento Semosavlebi 8110 1943
saangar. periodis mogeba 5330 1943
3 arasaoperacio mogeba 8130 375
saangar. periodis mogeba 5330 375
4 saangar. periodis mogeba 5330 93570
TviTRirebuleba 7100 93570
5 saangar. periodis mogeba 5330 35491
saerTo xarjebi 7400 35491
6 saangar. periodis mogeba 5330 1700
miwodebis xarjebi 7390 1700
7 saangar. periodis mogeba 5330 9000
saprocento xarji 8210 9000
8 saangar. periodis mogeba 5330 385
arasaoperacio zarali 8220 385
# mogebis gadasaxadi
1 mogebis gadasaxadis xarji 9210 2691
mogebis gadasaxadi 3310 2691
3 saangar. periodis mogeba 5330 2691
mogebis gadasaxadis xarji 9210 2691
4 saangar. periodis mogeba 5330 13981
gaunawilebeli mogeba 5310 13981
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
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
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
22 moTxovnebi miwodebiT 1410 3000 105564
25 moTxovnebi miwodebiT 1410 6600 98964
27 moTxovnebi miwodebiT 1410 65000 163964
28 valdebulebebi mowodebiT 3110 100200 63764
29 moTxovnebi miwodebiT 1440 42500 106264
30 Semosavali realizaciidan 6110 47790 154054
32 gadasaxdeli dRg 3330 20383 133671
33 Semosavali realizaciidan 6110 24000 109671
34 saSemosavlo gadasaxadi 3320 8400 101271
36 grZ. sesxis mimd. nawili 3230 24000 77271
ucxouri valuta bankSi angariSi - 1220
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
naSTi ucx. valuta rezident bankSi 1220 7000 7000
15 moklevadiani investiciebi 1220 6363 637
318
moklev. investiciebi angariSi - 1310
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
15 ucxouri valuta bankSi 1220 6363 6363
5 saprocento Semosavali 8110 5 6358
moTxovnebi miwodebiT angariSi 1410
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
naSTi moTxovnebi miwodebiT 1410 18000 18000
20 Semosavali realizaciidan 6110 17700 35700
22 er. valuta bankSi 1210 3000 32700
24 Semosavali realizaciidan 6110 88500 121200
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
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
4 miRebuli grZelvad. Tamasuqi 2310 3178 3178
21 naRdi fuli er. valutaSi 1110 3178 0
masalebi angariSi - 1620
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
naSTi masalebi 1620 15000 15000
3 manqana-danadgarebi 2150 90 15090
7 er. valuta bankSi 1210 32100 47190
319
9 valdebulebebi mowodebiT 3110 49200 96390
10 valdebulebebi mowodebiT 3110 2260 98650
11 masalebis xarji 7100 80000 18650
12 masalebis xarji 7100 4000 22650
daumTavrebeli warmoeba angariSi - 1630
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
naSTi daumTavrebeli warmoeba 1630 7900 7900
2 maragebis koreqtireba 7100 4775 3125
mza produqcia angariSi - 1640
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
naSTi mza produqcia 1640 8700 8700
3 maragebis koreqtireba 7100 14430 23130
misaRebi procentebi angariSi - 1820
TariRi angariSebis dasaxeleba aRniSv debeti krediti saldo
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
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi daumTavrebeli mSenebloba 2120 10000 10000
2 Senobebi 2130 10000 0
Senobebi angariSi - 2130
320
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
2 daumTavrebeli mSenebloba 2120 10000 10000
manqana-danadgarebi angariSi - 2150
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
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
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi aveji da sxva inventari 2170 7800 7800
satransporto saSualebebi angariSi
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
1 erv. valuta bankSi 1210 7000 7000
Senobebis cveTa angariSi - 2230
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
2 cveTis xarji 7400 500 500
manqana-danadgarebis cveTa angariSi - 2250
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
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
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi avejisa da inventaris cveTa 2270 1500 1500
321
2 cveTis xarji 7400 1260 2760
satransp. saSualebebis cveTa angariSi - 2280
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
2 cveTis xarji 7400 1400 1400
grZelvadiani Tamasuqebi angariSi - 2310
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
4 manqana-danadgarebi 2150 15186 15186
4 grZelv. Tamasuq. mimd. nawili 1520 3178 12008
valdebulebebi mowodebidan angariSi - 3110
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
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
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
6 er. valuta bankSi 1210 24000 24000
6 Semosavali realizaciidan 6110 24000 0
gadasaxdeli xelfasi angariSi - 3130
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
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
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
5 grZelv. Sesxi 4140 15000 15000
36 er. valuta bankSi 1210 15000 0
mogebis gadasaxadi angariSi - 3310
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
6 mogebis gadasaxadi 3310 2691 -2691
1 winaswar gadaxd. Mogeba 1910 2691 0
saSemosavlo gadasaxadi angariSi - 3320
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi saSemosavlo gadasaxadi 3320 3000 3000
14 gadasaxdeli xelfasi 3130 5400 8400
34 er. valuta bankSi 1210 8400 0
gadasaxdeli dRg angariSi - 3330
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi gadasaxdeli dRg 3330 10000 10000
20 Semosavali realizaciidan 6110 2700 12700
24 Semosavali realizaciidan 6111 13500 26200
30 Semosavali realizaciidan 6112 7290 33490
32 er. valuta bankSi 1210 33490 0
gadaxdili dRg angariSi - 3340
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
9 valdebulebebi mowodebiT 3110 8856 8856
10 valdebulebebi mowodebiT 3110 407 9263
17 valdebulebebi momsax. 3110 1044 10307
18 valdebulebebi mowodebiT 3110 1828 12135
31 valdebulebebi mowodebiT 3110 972 13107
32 gadasaxdeli dRg 3330 13107 0
qonebis gadasaxadi angariSi - 3390
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
323
3 qonebis gadasaxadis xarji 7400 585 585
gadasaxdeli procentebi angariSi - 3410
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
5 saprocento xarji 8210 9000 9000
36 er. valuta bankSi 1210 9000 0
gadasaxdeli dividendebi angariSi - 3420
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
5 gaunawilebeli mogeba 5310 2000 2000
grZelvadiani sesxi angariSi - 4140
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
5 erovn. valuta bankSi 1210 50000 50000
5 grZelv. sesxis mimd. nawili 3230 15000 35000
Cveulebrivi aqciebi angariSi - 5110
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi Cveulebrivi aqciebi 5110 50000 50000
8 er. valuta bankSi 1210 10000 60000
saemisio kapitali angariSi - 5140
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi saemisio kapitali 5140 21400 21400
8 er. valuta bankSi 1210 5000 26400
gaunawilebeli mogeba angariSi - 5310
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi gaunawilebeli mogeba 5310 29000 29000
6 gadasaxdeli dividendebi 3420 2000 27000
324
4 gaunawilebeli mogeba 5310 13981 40981
saangar. periodis mogeba angariSi - 5330
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
1 Semosavali realizaciidan 6110 154500 154500
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
7 saprocento xarji 8210 9000 17057
8 arasaoperacio zarali 8220 385 16672
3 mogebis gadasaxadis xarji 9210 2691 13981
4 gaunawilebeli mogeba 5310 13981 0
gadafasebis rezervi angariSi 5420
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi Zir. saS. Ggadafas. rezervi 5420 20000 20000
Semosavali realizaciidan angariSi - 6110
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
20 moTxovnebi miwodebiT 1410 15000 15000
24 moTxovnebi miwodebiT 1410 75000 90000
30 er. valuta bankSi 1210 40500 130500
6 miRebuli avansebi 3120 24000 154500
1 saangar. periodis mogeba 5330 154500 0
produqciis TviTRirebuleba angariSi - 7100
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
11 masalebi 1620 70000 70000
325
12 masalebi 1621 4000 66000
13 gadasaxdeli xelfasi 3130 23700 89700
18 valdebulebebi mowodebiT 3110 5185 94885
31 wylis xarji 3110 4740 99625
1 cveTisa da amortiz. xarji 2250 3600 103225
2 maragebis koreqtireba 1630 4775 108000
3 maragebis koreqtireba 1640 14430 93570
4 saangar. periodis mogeba 5330 93570 0
miwodebis sxva xarjebi angariSi - 7390
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
naSTi miwodebis sxva xarjebi 7390 1700 1700
6 saangar. periodis mogeba 5330 1700 0
saerTo xarjebi angariSi - 7400
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
11 masalebi 1620 10000 10000
13 gadasaxdeli xelfasi 3130 3300 13300
17 valdebulebebi momsax. 3110 5800 19100
18 valdebulebebi mowodebiT 3110 4975 24075
31 valdebulebebi mowodebiT 3110 660 24735
2 Senobebis cveTa 2230 3160 27895
3 qonebis gadasaxadi 3390 585 28480
4 moTxovnebi miwodebiT 1410 6600 35080
1 moTxovnebis koreqtireba 1415 411 35491
5 saangar. periodis mogeba 5330 35491 0
saprocento Semosavali angariSi - 8110
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
4 misaRebi procentebi 1820 1822 1822
4 misaRebi procentebi 1820 126 1948
5 moklev. investiciebi 1310 5 1943
2 saangar. periodis mogeba 5330 1943 0
326
arasaoperacio mogeba angariSi - 8130
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
16 manqana-danadgrebis cveTa 2250 375 375
3 saangar. periodis mogeba 5330 375 0
saprocento xarji angariSi 8210
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
5 grZelvadiani sesxi 4140 9000 9000
7 saangar. periodis mogeba 5330 9000 0
arasaoperacio zarali angariSi - 8220
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
3 manqana-danadgarebi 2150 385 385
8 saangar. periodis mogeba 5330 385 0
mogebis gadasaxadis xarji angariSi - 9210
TariRi angariSebis dasaxeleba aRniSvna debeti krediti saldo
1 mogebis gadasaxadi 3310 2691 2691
3 saangar. periodis mogeba 5330 2691 0
maragebis raodenobrivi aRricxvis baraTi
mza produqcia
TariRi Sinaarsi Semosavali
(cali)
gasavali
(cali)
saldo
(cali)
naSTi periodis dasawyisSi 87 87
3 damzadebulia 120 207
5 gayidulia 100 107
7 damzadebulia 1080 1187
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
1820 misaRebi procentebi 126 126 126
1910 win. gadaxd. mogeba 545 545 545
2130 Senobebi 10000 10000 10000
2150 manqana-danadgarebi 40714 40714 40714
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
3130 gadasaxdeli xelfasi 1300 1300 1300
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
5310 gaunawilebeli mogeba 27000 27000 27000
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
8210 saprocento xarji 9000 9000 9000
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
angariSgeba mogebisa da zaralis Sesaxeb
wlisaTvis, romelic mTavrdeba 2009 wlis 31 dekembers
(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
manqana-danadgarebi 28089 52400
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
daumTavrebeli warmoeba 3125 7900
mza produqcia 23130 8700
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
sul aqtivebi 209293 178700
sakuTari kapitali da valdebulebebi
kapitali da rezervebi
Cveulebrivi aqciebi 60000 50000
Zir. saSualebebis gadafasebis rezervi 20000 20000
saemisio kapitali 26400 20700
gaunawilebeli mogeba 40981 29000
147381 119700
grZelvadiani valdebulebebi
procentiani sesxebi 35000 0
35000 0
moklevadiani valdebulebebi
valdebulebebi მოწოდებით 23027 37300
sagadasaxado valdebulebebi 585 13000
gadasaxdeli xelfasi 1300 8700
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:
e. xarabaZe, finansuri aRricxva, 2009;
a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani – buRaltruli aRricxva;
Teoria, finansuri aRricxva. Tb. 2009, gv. 321-350.
e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb. 2005, gv.206-224.
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:
337
finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass 2. sasaqonlo-mate-
rialuri faseulobebi, gv. 813-832;
e. xarabaZe, finansuri aRricxva, 2009;
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;
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
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;
e. xarabaZe, finansuri aRricxva, 2009;
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
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
5. aramaterialuri aqtivebis aRricxva
aramaterialuri aqtivebi, arsi da saxeebi, aRiareba da Sefaseba, klasifikacia.
aramaterialuri aqtivebis SeZenis aRricxva; aramaterialuri aqtivebis amortizaciis
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;
e. xarabaZe, finansuri aRricxva, 2009;
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.
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
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.
e. xarabaZe, finansuri aRricxva, 2009;
a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria,
finansuri aRricxva. Tb. 2009. gv. 424-467
e. xarabaZe, valdebulebebis aRricxva, leqciebis kursi;
e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb. 2005, gv.227-257.
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
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:
e. xarabaZe, finansuri aRricxva, 2009;
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.
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
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;
e. xarabaZe, finansuri aRricxva, 2009;
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
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
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.
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;
e. xarabaZe, finansuri aRricxva, 2009;
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
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
ZiriTadi literatura:
finansuri angariSgebis saerTaSoriso standartebi, naw. 1- 2, 2007 w.
e. xarabaZe, finansuri aRricxva, 2009;
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.
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
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.
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
361