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buRaltruli aRricxvis saerTaSoriso standarti 39

finansuri instrumentebi: aRiareba da Sefaseba

mizani

1. [gauqmebulia]

moqmedebis sfero

2. nebismierma sawarmom aRniSnuli standarti unda gamoiyenos yvela saxis finansuri in-strumentis mimarT, garda:

a) TavianTi wilisa Svilobil, mekavSire da erTobliv sawarmoebSi, romlis aRric-xvac xdeba fass 10-is _ `konsolidirebuli finansuri angariSgeba~, bass 27-is _ ,,individualuri finansuri angariSgeba~, an bass 28-is _ ,,investiciebi mekavSire da erTobliv sawarmoebSi~ _ mixedviT. Tumca, zogierT SemTxvevaSi, fass 10, bass 27, an bass 28 sawarmos avaldebulebs, an uflebas aZlevs, rom Svilobil, mekavSire da erTobliv sawarmoebSi flobili wilebi aRricxos winamdebare standartis zogierTi, an yvela moTxovnis Sesabamisad. sawarmoebi am standarts mimarTaven agreTve Svilobil, mekavSire da erTobliv sawarmoSi flobil wilebTan dakavSirebuli warmoebuli finansuri instrumentebis aRricxvisTvis, Tu warmoe-buli finansuri instrumentebi ar akmayofilebs sawarmos `wilobrivi instrumen-tis~ ganmartebas, romelic gansazRvrulia bass 32-Si _ `finansuri instrumentebi: wardgena~;

b) ijaridan warmoSobili uflebebisa da valdebulebebisa, romelTa mimarTac gamo-iyeneba bass 17 _ ,,ijara~. Tumca:

(i) meijaris mier aRiarebuli saijaro moTxovnebi eqvemdebareba fass 9-is _ `finansuri instrumentebi~ _ aRiarebis Sewyvetisa da winamdebare standar-tis gaufasurebis debulebebs;

(ii) moijaris mier finansur ijarasTan dakavSirebiT aRiarebuli valdebulebe-bi eqvemdebareba fass 9-is aRiarebis Sewyvetis debulebebs; da

(iii) warmoebuli finansuri instrumentebi, romlebic CarTulia ijaraSi, eqvemde-bareba fass 9-is debulebebs CarTuli warmoebulebis Sesaxeb.

g) daqiravebul momuSaveTa gasamrjeloebis programebTan dakavSirebuli damqira-veblis ufleba-movaleobebisa, romlebic ganekuTvneba bass 19-is _ ,,daqiravebul momuSaveTa gasamrjeloebi’’ _ moqmedebis sferos;

d) sawarmos mier gamoSvebuli finansuri instrumentebisa (ofcionebisa da varantebis CaTvliT), romlebic akmayofilebs wilobrivi instrumentebis ganmartebas bass 32-is Sesabamisad, an romelTa klasificireba moiTxoveba wilobriv instru-mentad bass 32-is 16a da 16b, an 16g da 16d punqtebis mixedviT. Tumca, aseTi wilobrivi instrumentebis mflobeli am standarts mimarTavs aRniSnul instrumentebTan dakav-SirebiT, Tu isini ar ganekuTvneba gamonakliss (a) punqtis Sesabamisad;

e) ufleba-movaleobebisa, romlebic warmoSobilia (1) sadazRvevo xelSekrulebidan, rogorc ganmartebulia fass 4-Si _ ,,sadazRvevo xelSekrulebebi~, magram ar moicavs iseTi sadazRvevo xelSekrulebidan warmoqmnil sadazRvevo xelSekru-lebebis emitenti sawarmos uflebebsa da movaleobebs, romelic akmayofilebs fass 9-is _ `finansuri instrumentebi~ _ `a~ danarTSi mocemul finansuri

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garantiis xelSekrulebis ganmartebas, an (2) sxva xelSekrulebidan, romelic gane-kuTvneba fass 4-is moqmedebis sferos imis gamo, rom Seicavs diskreciuli monawi-leobis parametrs. Tumca, winamdebare standarti gamoiyeneba warmoebuli finansuri instrumentisTvis, romelic CarTulia fass 4-is moqmedebis sferoSi myof xelSekrulebaSi, Tu TavisTavad es warmoebuli instrumenti ar warmoadgens xelSekrulebas, romelic fass 4-is moqmedebis sferos ganekuTvneba. garda amisa, Tu finansuri garantiis xelSekrulebebis emitentma sawarmom adre aSkarad daasabuTa, rom igi amgvar xeklSekrulebebs sadazRvevo xelSekrulebebad miiCnevs da gamoiyena sadazRvevo xelSekrulebebisTvis Sesaferisi saaRricxvo midgoma, emitent sawarmos aseTi finansuri garantiis xelSekrulebebisTvis SeuZlia airCios an winamdebare standarti, an fass 4 (ix. punqtebi mg4 da mg4a). emitent sawarmos ufleba aqvs TiToeuli xelSekrulebisaTvis cal-calke gaakeTos arCevani, magram arCevanis Secvla aRar SeiZleba;

v) [gauqmebulia]

z) myidvelsa da gamyidvel aqcioners Soris dadebuli forvarduli xelSekru-lebisa, romelic exeba SeZenili sawarmos yidvas an gayidvas da momavalSi, SeZenis TariRisTvis gamoiwvevs sawarmoTa gaerTianebas, romelic ganekuTvneba fass 3-is _ `sawarmoTa gaerTianeba~ _ moqmedebis sferos. forvarduli xelSekru-lebis vada ar unda aRematebodes gonivrul periods, rac Cveulebisamebr aucilebelia mocemuli garigebis damtkicebisa da dasrulebisTvis;

T) sasesxo valdebulebebisa, romlebic ar warmoadgens me-4 punqtSi aRweril sasesxo valdebulebebs. sasesxo valdebulebebis emitenti sawarmo iyenebs bass 37-s _ `anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi~ _ im sasesxo valde-bulebebisaTvis, romlebic ar ganekuTvneba mocemuli standartis moqmedebis sfe-ros. Tumca, yvela sasesxo valdebuleba eqvemdebareba fass 9-is debulebebs aRia-rebis Sewyvetis Sesaxeb;

i) wilobrivi gadaxdis garigebebiT gaTvaliswinebuli finansuri instrumentebis, xelSekrulebebisa da valdebulebebisa, romlisTvisac fass 2 _ ,,wilobrivi gadax-da’’ _ gamoiyeneba, im xelSekrulebebis gamoklebiT, romlebic winamdebare stan-dartis me-5-7 punqtebis moqmedebis sferos ganekuTvneba;

k) iseTi danaxarjebis asanazRaureblad saWiro gadaxdis uflebebisa, romlebic sawarmom unda gaswios bass 37-is Sesabamisad anaricxebad aRiarebuli valde-bulebis dasafarad, an romlisTvisac romelime wina saangariSgebo periodSi man anaricxebi aRiara bass 37-is Sesabamisad.

3. [gauqmebulia]

4. Semdegi sasesxo valdebulebebi ganekuTvneba mocemuli standartis moqmedebis sferos:

a) sasesxo valdebulebebi, romelTac sawarmo ganixilavs realuri RirebulebiT aRricxul finansur valdebulebebad, mogebaSi an zaralSi asaxviT (ix. fass 9-is 4.2.2 punqti). sawarmo, romelsac gaaCnia sasesxo valdebulebebis safuZvelze war-moSobili aqtivebis mokle periodSi realizaciis praqtika/warsuli gamocdileba, am standarts iyenebs msgavsi klasis yvela sasesxo valdebulebisTvis;

b) sasesxo valdebulebebi, romlebic SeiZleba daifaros wminda fuladi angariS-sworebiT an sxva finansuri instrumentis gamoSvebiT an gadacemiT. aRniSnuli sasesxo valdebulebebi warmoadgens warmoebul instrumentebs. sasesxo valde-buleba ar miiCneva wminda fuladi angariSsworebiT dafarul valdebulebad marto imis gamo, rom sesxis gadaxda moxda nawil-nawil (mag., mSeneblobis ipo-Tekuri sesxi, romlis gadaxda xdeba nawil-nawil, mSeneblobis mimdinareobis Sesabamisad);

bass 39 md

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g) valdebulebebi sesxis gacemaze sabazro saprocento ganakveTze dabali ganakveTiT (ix. fass 9-is 4.2.1 punqti).

5. aRniSnuli standarti gamoyenebul unda iqnes im arafinansuri muxlebis yidva-gayid-vis xelSekrulebebisaTvis, romelTa dafarva SesaZlebelia wminda fuladi angariS-sworebiT an sxva finansuri instrumentiT, an finansuri instrumentebis gacvliT, TiT-qos es xelSekrulebebi finansur instrumentebs wrmoadgendes, im xelSekrulebebis garda, romlebic Sesulia ZalaSi da inarCuneben arafinansuri muxlis miRebis an mi-wodebis mizniT, sawarmos Sesyidvis, gayidvis an gamoyenebis savaraudo moTxovnebis gaTvaliswinebiT. Tumca, sawarmom winamdebare standarti unda gamoiyenos iseT xelSekrulebebTan mimarTebiT, romlebic sawarmos gansazRvruli/klasificirebuli aqvs realuri RirebulebiT SefasebisTvis, mogebaSi an zaralSi asaxviT, 5a punqtis Sesabamisad.

5a. iseTi arafinansuri muxlis yidva-gayidvis xelSekruleba, romlis dafarva SesaZlebe-lia wminda fuladi angariSsworebiT an sxva finansuri instrumentiT, an finansuri instrumentebis gacvliT ise, TiTqos es xelSekruleba finansur instruments warmo-adgendes, SeiZleba Seuqcevadad klasificirebuli iyos realuri RirebulebiT Sefase-bisTvis, mogebaSi an zaralSi asaxviT, Tu is dadebuli iyo arafinansuri muxlis miRebis, an miwodebis mizniT, sawarmos Sesyidvis, gayidvis an gamoyenebis savaraudo moTxovnebis gaTvaliswinebiT. amgvari klasificireba SesaZlebelia mxolod xelSekrulebis dasawyisSi da mxolod im SemTxvevaSi, Tu es mniSvnelovnad amcirebs, an mTlianad aRmofxvris aRiarebiT gamowveul Seusabamobebs (rasac zogjer `saaRricxvo Seusabamobebs~ uwodeben), rac im SemTxvevaSi warmoiqmneboda, Tu mocemuli xelSekruleba ar moeqceoda winamdebare standartis moqmedebis sferoSi (ix. me-5 punqti)

6. arafinansuri muxlebis yidva-gayidvaze dadebuli xelSekrulebebis wminda fuladi an-gariSsworebiT, sxva finansuri instrumentiT an finansuri instrumentebis gacvliT ganaRdebis mravali gza arsebobs, esenia:

a) rodesac xelSekrulebis pirobebi romelime mxares uflebas aZlevs ganaRdeba moxdes wminda fuladi angariSsworebiT, sxva finansuri instrumentiT an finansu-ri instrumentebis gacvliT;

b) rodesac wminda fuladi angariSsworebiT, sxva finansuri instrumentiT an finan-suri instrumentebis gacvliT ganaRdeba xelSekrulebis pirobebiT, zustad ar aris gansazRvruli, magram sawarmos gaaCnia wminda fuladi angariSsworebiT, sxva finansuri instrumentiT an finansuri instrumentebis gacvliT ganaRdebis praqtika (kontragentTan erTad gadamfaravi xelSekrulebebis dadebiT an xelSekrulebis gayidviT ganaRdebamde Tu vadis gasvlamde);

g) rodesac sawarmos msgavsi xelSekrulebebisaTvis gaaCnia xelSekrulebiT gaTva-liswinebuli produqciis miRebisa da miRebidan mokle vadaSi realizaciis praq-tika, raTa mogeba miiRos fasebis an dileris marJis moklevadiani cvalebadobi-dan;

d) rodesac xelSekrulebis ZiriTadi sagani _ arafinansuri muxli advilad konver-tirebadia fulad saxsrebSi.

zemoxsenebuli (b) da (g) xelSekrulebebi, romlebic jer ar aris Sesuli ZalaSi im mizniT, rom miiRos an miawodos arafinansuri muxlebi imis Sesabamisad, Tu ris Ses-yidvas, gayidvas Tu moTxovnis Sesabamis gamoyenebas varaudobda sawarmo, TavisTavad ganekuTvneba aRniSnuli standartis moqmedebis sferos. me-5 punqtSi aRwerili sxva xelSekrulebebi gankuTvnilia imisaTvis, rom gansazRvros, aris Tu ara zemoxsenebu-li xelSekrulebebi ZalaSi Sesuli da grZeldeba Tu ara maTi SenarCuneba im mizniT, rom miiRon an miawodon arafinansuri muxlebi imis Sesabamisad, Tu ris Sesyidvas, ga-yidvas Tu moTxovnis Sesabamis gamoyenebas varaudobda sawarmo da agreTve imisa-

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Tvis, rom gansazRvros, ganekuTvneba Tu ara aRniSnuli xelSekrulebebi am standar-tis moqmedebis sferos.

7. arafinansuri muxlebis yidva-gayidvis ofcioni, romelic SeiZleba gadaxdil iqnes wminda fuladi saxsrebiT, sxva finansuri instrumentiT an finansuri instrumentebis gacvliT, punqti 6(a) an (d)-s Tanaxmad, ganekuTvneba am standartis moqmedebis sferos. aseTi xelSekruleba ar SeiZleba ZalaSi Sevides im mizniT, rom arafinansuri muxle-bi miiRos an miawodos sawarmos mier dagegmili Sesyidvis, gayidvis an gamoyenebis moTxovnebis Sesabamisad.

ganmartebebi

8. fass 9-sa da bass 32-Si mocemuli ganmartebebi am standartSi gamoiyeneba imave mniSvnelobiT, rac miniWebuli aqvs fass 9-is `a~ darTSi, an bass 32-is me-11 punqtSi. fass 9-sa da bass 32-Si mocemulia Semdegi terminebis ganmartebebi da aseve miTiTebebi maT gamosayeneblad.

aRiarebis Sewyveta;

warmoebuli finansuri instrumenti;

wilobrivi instrumenti;

realuri Rirebuleba;

finansuri aqtivi;

finansuri garantiis xelSekruleba;

finansuri instrumenti;

finansuri valdebuleba.

9. qvemoT CamoTvlili terminebi am standartSi gamoyenebulia Semdegi mniSvnelobiT:

aRiarebasa da SefasebasTan dakavSirebuli ganmartebebi

finansuri aqtivis an finansuri valdebulebis amortizebuli Rirebuleba aris Rirebu-leba, romliTac Sefasebulia finansuri aqtivi an finansuri valdebuleba Tavdapirve-li aRiarebis dros, minus gadasaxdeli ZiriTadi Tanxebi, plus an minus akumulirebu-li amortizacia, Tavdapirvel Rirebulebasa da dafarvis droindel Rirebulebas So-ris sxvaobis efeqturi saprocento ganakveTis meTodis gamoyenebiT da minus (uSua-lod an rezervis/anaricxebis angariSis gamoyenebiT) gaufasurebis zarali an amouReb-lobis nebismieri danakargebi.

efeqturi saprocento ganakveTis meTodi aris finansuri aqtivisa Tu finansuri valdebu-lebis (an finansuri aqtivebisa Tu finansuri valdebulebebis jgufis) amortizebuli Ri-rebulebis gamoTvlisa da saprocento Semosavlebis an xarjebis Sesabamis periodze mikuTvnebis meTodi.

efeqturi saprocento ganakveTi aris ganakveTi, romelic zustad adiskontebs momavalSi misaReb an gadasaxdel savaraudo fulad saxsrebs finansuri instrumentis mosalodneli momsaxurebis vadis ganmavlobaSi, an finansuri aqtivisa Tu finansuri valdebulebis wminda sabalanso Rirebulebis mokle periodis ganmavlobaSi. efeqturi saprocento ga-nakveTis gamoangariSebis dros, sawarmom finansuri instrumentebidan fuladi nakadebi unda Seafasos yvela saxelSekrulebo pirobis gaTvaliswinebiT (mag., winaswari gadaxde-bi, qoli da msgavsi ofcionebi), magram ar unda gaiTvaliswinos momavali sakredito da-nakargebi. gamoangariSeba Seicavs yvela sazRaursa da gadaxdil an miRebul erTeuls (aq-

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tivis nominaluri Rirebulebis cvlilebis yoveli erTeuli) xelSekrulebis mxareebs Soris, romlebic Seadgens efeqturi saprocento ganakveTis ganuyrel nawils (ix. bass 18), agreTve garigebis danaxarjebsa da nebismier winaswar gadaxdebs, premiebsa Tu fasdaT-mobebs. arsebobs prezumcia, rom erTgvarovani finansuri instrumentebis jgufis savarau-do momsaxurebis vada da fuladi nakadebi SeiZleba saimedod Sefasdes. Tumca, im iSviaT SemTxvevebSi, rodesac fuladi nakadebisa da finansuri instrumentebis savaraudo momsa-xurebis vadis saimedod Sefaseba SeuZlebelia, sawarmom saxelSekrulebo fuladi nakade-bi unda ganixilos finansuri instrumentis (an finansuri instrumentebis jgufis) sruli saxelSekrulebo vadisaTvis.

garigebis (saoperacio) danaxarjebi aris wminda danaxarjebi, romlebic warmoadgens finansuri aqtivis an finansuri valdebulebis Sesyidvis, emisiis an realizaciis pir-dapir danaxarjebs (ix. danarTi `a~, p.mg 13). wminda danaxarjebi aris danaxarjebi, romlebic ar warmoiSoboda, Tu sawarmo ar ganaxorcielebda finansuri instrumentis Sesyidvas, emisias an realizacias.

hejirebis aRricxvasTan dakavSirebuli ganmartebebi

myari valdebuleba aris savaldebulo Zalis mqone SeTanxmeba, resursebis dadgenili raodenobis, dadgenili fasiT, dadgenil vadebSi gacvlis Sesaxeb.

prognozirebuli garigeba aris arSemdgari, magram momavalSi SesaZlebeli garigeba.

hejirebis instrumenti aris gansazRvruli warmoebuli instrumenti an (ucxouri va-lutis kursis cvlilebis riskis hejirebisaTvis mxolod) gansazRvruli arawarmoebu-li finansuri aqtivi an arawarmoebuli finansuri valdebuleba, romelTa realuri Rirebuleba an fuladi nakadebi, savaraudod, gadafaravs hejirebuli muxlis realu-ri Rirebulebis an fuladi nakadebis cvlilebebs (hejirebis instrumentis ganmartebis Sesaxeb detaluri miTiTebebisaTvis ix. punqtebi 72-77 da `a~ danarTis p.p. mg94 _mg97).

hejirebuli muxli aris aqtivi, valdebuleba, myari valdebuleba, maRali albaTobis mqone prognozirebuli garigeba an wminda investiciebi ucxour qvedanayofSi, romle-bic (a) sawarmos uqmnis realuri Rirebulebis cvlilebis an samomavlo fuladi naka-debis risks da (b) klasificirdeba, rogorc hejirebuli muxli (78-84-e punqtebSi da `a~ danarTis punqtebSi mg98_mg 101 detalurad aris damuSavebuli hejirebuli muxle-bis ganmarteba).

hejirebis efeqturoba aris hejirebuli muxlis realuri Rirebulebis an fuladi naka-debis cvlilebis (romelic ganixileba, rogorc hejirebis riski) xarisxi, romlis ga-dafarvac xdeba hejirebis instrumentis realuri Rirebulebis an fuladi nakadebis cvlilebiT (ix. `a~ danarTis punqtebi mg105 -mg113).

10- 57 [gauqmebulia]

amortizebuli RirebulebiT Sefasebuli finansuri aqtivebis gaufasureba da amouRebloba

58. sawarmom yoveli saangariSgebo periodis bolos unda gansazRvros, arsebobs Tu ara obieqturi mtkicebuleba imisa, rom amortizebuli RirebulebiT Sefasebuli finansuri aqtivi an finansur aqtivTa jgufi gaufasurebulia. Tu arsebobs raime aseTi mtkicebu-leba, sawarmom unda mimarTos 63-e punqts, raTa gansazRvros gaufasurebis zaralis odenoba.

59. finansuri aqtivi an finansur aqtivTa jgufi gaufasurebulia da gaufasurebis zarali warmoSobilia mxolod im SemTxvevaSi, Tu arsebobs obieqturi mtkicebuleba gaufasu-rebisa (romelic SeiZleba saimedod Sefasdes), gamowveuli aqtivis sawyisi Sefasebis Semdeg momxdari erTi an ramdenime movlenis Sedegad ,,zaralis gamomwvevi movlena’’) da Tu am movlenam (Tu movlenebma) gavlena iqonia finansuri aqtividan an finansur

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aqtivTa jgufidan navaraudeb fulad nakadebze. zogjer SeuZlebelia ganisazRvros er-Ti movlenad, romelic iwvevs gaufasurebas. umetes SemTxvevaSi, ramdenime movlenad erTad iwvevs gaufasurebas. momavalSi mosalodneli movlenebi (mniSvneloba ar aqvs rogori), romlebmac SeiZleba gamoiwvios gaufasureba, ar unda aRiardes. obieqturi mtkicebuleba imisa, rom finansuri aqtivi an aqtivTa jgufi gaufasurebulia, Seicavs monacemebs, romlebic aqtivis mflobelis yuradRebas miipyrobs zaralis gamomwvev Semdeg movlenebTan dakavSirebiT:

a) emitentis Tu valdebulebis amRebi sawarmos mniSvnelovani finansuri siZneleebi;

b) xelSekrulebis pirobebis darRveva, mag., procentisa Tu ZiriTadi Tanxis gadaux-deloba;

g) gamsesxebeli _ msesxeblis finansur siZneleebTan dakavSirebuli ekonomikuri an iuridiuli mizezebis gamo, msesxebels sTavazobs adre gauTvaliswinebel daTmo-bebs;

d) rodesac msesxebeli iwyebs gakotrebis an finansuri reorganizaciis process;

e) finansuri sirTuleebis gamo aRniSnuli finansuri aqtivisaTvis bazris ararsebo-ba; an

v) obieqturi niSnebi imis damadastureblad, rom arsebobs finansuri aqtivebis jgu-fidan fuladi nakadebis Sefasebadi kleba aRniSnuli aqtivebis sawyisi aRiarebis Semdeg, Tumca, klebis gansazRvra jgufis calkeul finansur aqtivebTan dakavSire-biT jerjerobiT SeuZlebelia. rac moicavs:

(i) jgufSi msesxeblis gadaxdis statusis arasasurvel cvlilebebs (e.i. gadava-debuli gadasaxdelebis zrda an im msesxebelTa sakredito baraTebis raode-nobis zrda, romlebmac miaRwies TavianT sakredito limits da ixdian minima-lur Tviur Tanxas); an

(ii) erovnul an adgilobriv ekonomikur pirobebs, romlebic dakavSirebulia aq-tivTa jgufTan dakavSirebiT gadaxdis SesaZleblobebis SemcirebasTan (e.i. umuSevrobis donis zrda msesxeblis geografiul arealSi, Sesabamis areal-Si giraos qonebis fasebis daweva, sasesxo aqtivebisTvis navTobis fasebis daweva an dargis pirobebis arasasurveli cvlilebebi, rac gavlenas axdens msesxeblebze, jgufis SemadgenlobaSi).

60. aqtiuri bazris ararseboba im mizezis gamo, rom sawarmos finansuri instrumentebi aRar gamodis sajaro vaWrobisaTvis, ar warmoadgens gaufasurebis mtkicebulebas. sa-warmos sakredito reitingis Semcireba TavisTavad ar warmoadgens gaufasurebis mtkicebulebas, Tumca igi SeiZleba miCneul iqnes gaufasurebis niSnad, rodesac ganixi-leba sxva informaciasTan erTad. finansuri aqtivis realuri Rirebulebis vardna mis TviTRirebulebaze an amortizebul Rirebulebaze dabla aucilebeli ar aris miCneul iqnes gaufasurebis niSnebis arsebobad (mag., savalo instrumentSi investiciis realu-ri Rirebulebis Semcireba, rac gamowveulia urisko saprocento ganakveTis zrdiT).

61. [gauqmebulia].

62. zogierT SemTxvevaSi, finansuri aqtivis gaufasurebis zaralis sididis Sesafaseblad saWiro monacemebi, SeiZleba SezRudul an ukve sruliad Seusabamo gaxdes arsebuli mdgomareobisaTvis. mag., es SeiZleba maSin moxdes, rodesac msesxebeli ganicdis finan-sur siZneleebs da arsebobs msgavs msesxeblebTan dakavSirebuli ramdenime istoriu-li monacemi. amgvar SemTxvevebSi, sawarmo gaufasurebis zaralis SefasebisaTvis mi-marTavs nacad xerxebs. igi aseve iyenebs Tavis gamocdil xerxebs, raTa aRniSnuli mo-nacemebi Seusabamos finansur aqtivTa jgufs da realurad asaxos arsebuli mdgomare-

oba (ix. punqti mg89). dasabuTebuli Sefasebebis gamoyeneba warmoadgens finansuri an-

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gariSgebis momzadebis ganuyofel nawils da ar amcirebs maT saimedoobas.

63. Tu arsebobs amortizebuli RirebulebiT Sefasebuli finansuri aqtivebis gaufasure-biT warmoSobili zaralis realuri niSnebi, zaralis odenoba unda Sefasdes, ro-gorc sxvaoba aqtivis sabalanso Rirebulebasa da finansuri aqtivis Tavdapirveli efeqturi saprocento ganakveTiT (e.i. sawyisi aRiarebis dros gamoTvlili efeqturi saprocento ganakveTi) diskontirebul momavali savaraudo fuladi nakadebis diskontirebul Rirebulebas (momavali sakredito danakargebis gamoklebiT, romle-bic warmoSobili ar yofila) Soris. aqtivis sabalanso Rirebuleba unda Semcirdes pirdapir, an rezervis/anaricxebis angariSis gamoyenebiT. zaralis Tanxa unda aRia-rdes mogebaSi an zaralSi.

64. sawarmo, pirvel rigSi, gansazRvravs, gaufasurebis obieqturi mtkicebuleba arsebobs gancalkevebiT, individualurad mniSvnelovani finansuri aqtivebisaTvis, Tu indivi-dualurad an erTianad finansuri aqtivebisaTvis, romlebic individualurad mniSvne-lovan aqtivebs (ix. punqti 59.) ar warmoadgens. Tu sawarmo daadgens, rom ar arsebobs gaufasurebis obieqturi mtkicebuleba individualurad Sefasebul finansur aqtivze, miuxedevad imisa, mniSvnelovania Tu ara igi, sawarmo aqtivs miakuTvnebs msgavsi sak-redito riskis maxasiaTeblebis mqone finansur aqtivTa jgufs da mTlianobaSi maT ga-nixilavs gaufasurebisaTvis. aqtivebi, romelTa gaufasurebis Sefaseba individualu-rad xdeba da romlebisTvisac gaufasurebis zaralis aRiareba grZeldeba, ar SeiZle-ba miekuTvnos aqtivTa jgufs, romelTa gaufasurebis Semowmeba erTad xdeba.

65. Tu Semdgom periodSi gaufasurebis zarali mcirdeba da Semcireba SeiZleba obieqtu-rad dakavSirebul iqnes movlenasTan, romelic warmoiSva gaufasurebis zaralis aRi-arebis Semdeg (mag., debitoris sakredito reitingis gaumjobeseba), unda moxdes manam-de aRiarebuli gaufasurebis zaralis ukugatareba pirdapir an Sesworebis angariSis koreqtirebiT. aRdgenam ar unda gamoiwvios finansuri aqtivis sabalanso Rirebule-bis gazrda amortizebul Rirebulebaze metad, romelic iarsebebda im SemTxvevaSi, Tu gaufasureba ar iqneboda aRiarebuli gaufasurebis ukugatarebis TariRiT. ukugatare-bis Tanxa aRiarebuli unda iyos mogebaSi an zaralSi.

66 -70 [gauqmebulia]

hejireba

71. Tu sawarmo iyenebs fass 9-s (2013 wlis noembris Secvlil versias) da ar gadauwyvetia, rom saaRricxvo politikad airCios hejirebis aRricxvis gagrZeleba winamdebare standartis Sesabamisad (ix. fass 9-is 7.2.1 punqti), man unda gamoiyenos fass 9-is me-6 TavSi gansazRvruli moTxovnebi hejirebis aRricxvis Sesaxeb. Tumca, finansuri aqtivebis, an finansuri valdebulebebis portfelis nawilis saprocento ganakveTis riskis realuri Rirebulebis hejirebisTvis sawarmos fass 9-is 6.1.3 punqtis Sesabamisad ufleba aqvs, fass 9-is moTxovnebis nacvlad gamoiyenos winam-debare standartis moTxovnebi hejirebis aRricxvis Sesaxeb. aseT SemTxvevaSi, sawarmom imavdroulad unda gamoiyenos specialuri moTxovnebi, romlebic exeba portfelis saprocento ganakveTis riskis realuri Rirebulebis hejirebas (ix. punqtebi 81a, 89a da mg114_mg132).

hejirebis instrumentebi

instrumentebi, romlebic hejirebis instrumentis kriteriumebs akmayofilebs

72. standarti ar zRudavs SemTxvevebs, rodesac warmoebuli finansuri instrumenti SeiZ-leba klasificirebuli iyos, rogorc hejirebis instrumenti 88-e punqtSi mocemuli pirobebis Sesabamisad. gamonakliss warmoadgens mxolod zogierTi saxis gayiduli

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ofcioni (ix. `a~ danarTis punqti mg94). Tumca, arawarmoebuli finansuri instrumenti an arawarmoebuli finansuri valdebuleba SeiZleba klasificirdes, rogorc hejire-bis instrumenti, mxolod ucxouri valutis riskis hejirebis dros.

73. mxolod instrumentebi, romlebSic CarTulia angariSvaldebuli sawarmos gareSe mxare (e.i. jgufis, an individualuri sawarmos gareSe mxare) hejirebis aRricxvis miz-niT SeiZleba klasificirebuli iyos, rogorc hejirebis instrumentebi. hejirebis ga-rigebebSi agreTve SeiZleba CaerTon konsolidirebul jgufSi gaerTianebuli indivi-dualuri sawarmoebi an sawarmos Sida danayofebi, jgufSi gaerTianebul sxva sawar-moebsa Tu sawarmos Sida danayofebTan erTad. konsolidirebisas nebismieri aseTi Sida jgufuri garigebebi uqmdeba. Sesabamisad, hejirebis amgvari garigebebi jgufis konsolidirebul finansur angariSgebaSi hejirebis aRricxvad ar ganixileba. Tumca, jgufSi Semavali calkeuli sawarmoebis individualur finansur angariSgebaSi aRniS-nuli garigebebi SeiZleba ganxilul iqnes hejirebis aRricxvad im pirobiT, Tu isini warmoadgens angariSvaldebuli sawarmos gareSe mxares.

hejirebis instrumentebis klasificireba

74. misaRebia hejirebis instrumentebis erTiani realuri RirebulebiT Sefaseba. faqto-rebi, romlebic iwvevs realuri Rirebulebis cvlilebebs, urTierTkavSirSia. amgva-rad, hejirebis urTierToba sawarmos mier hejirebis instrumentTan erTianobaSi ga-nixileba. dasaSveb gamonaklisebs warmoadgens mxolod:

a) ofcionis xelSekrulebis sakuTari Rirebulebisa da droiTi Rirebulebis erTma-neTisagan gancalkeveba da mxolod ofcionis sakuTari Rirebulebis miCneva heji-rebis instrumentad da droiTi Rirebulebis cvlilebis gamoricxva; da

b) forvarduli xelSekrulebis saprocento elementisa da spot-fasis gancalkeveba.

aRniSnuli gamonaklisebi daSvebulia im mizeziT, rom ofcionis sakuTari Rirebule-bisa da premiis Sefaseba sazogadod SesaZlebelia cal-calke. dinamikuri hejirebis strategia, romelic gansazRvravs ofcionis sakuTar Rirebulebasa da ofcionis dro-iT Rirebulebas, SeiZleba miCneul iqnes hejirebis aRricxvad.

75. erTiani hejirebis instrumentis nawili (mag., pirobiTi Rirebulebis 50%), SeiZleba miCneul iqnes hejirebis instrumentad hejirebis garigebis dros. Tumca, hejirebis ga-rigeba SeiZleba ar ganekuTvnebodes mxolod drois periodis im nawils, romlis gan-mavlobaSic hejirebis instrumenti daufaravi rCeba.

76. calkeuli hejirebis instrumenti SeiZleba ganxilul iqnes erTze meti tipis riskis hejirebad Tu SesaZlebelia: (a) hejirebis riskis gansazRvra; (b) hejirebis efeqturo-bis demonstrireba; (g) damtkicdes, rom arsebobs hejirebis instrumentisa da gansxva-vebuli sarisko poziciebis specifikuri klasifikacia.

77. ori an meti warmoebuli an maTi nawilebi (an ucxouri valutis riskis hejirebis Sem-TxvevaSi, ori an meti arawarmoebuli an maTi nawili, an warmoebulebisa da arawar-moebulebis an maTi nawilebis gaerTianeba) SeiZleba xilvadi gaxdes kombinirebis dros da erToblivad iqnes miCneuli hejirebis instrumentad, zogierTi warmoebulis gadafarvidan warmoSobili riskis CaTvliT. Tumca, saprocento maqsimumi da minimumi an sxva warmoebuli instrumenti, romlebic aerTianebs gayidul da Sesyidul ofcio-nebs, ar ganixileba hejirebis instrumentad im SemTxvevaSi, Tu realurad igi warmo-adgens wminda gayidul ofcions (romelzec wminda premia miRebulia). aseve, ori an me-ti instrumenti (an maTi nawili) SeiZleba miCneul iqnes hejirebis instrumentad mxo-lod im SemTxvevaSi, Tu arc erTi maTgani ar wamoadgens gayidul ofcions an wminda gayidul ofcions.

hejirebuli muxlebi

muxlebi, romlebic hejirebis kriteriumebs akmayofilebs

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78. hejirebuli muxli SeiZleba iyos aRiarebuli aqtivi an valdebuleba, araaRiarebuli myari valdebuleba, maRali albaTobis mqone prognozirebuli garigeba an ucxour qve-danayofSi ganxorcielebuli wminda investicia. hejirebuli muxli SeiZleba iyos (a) cal-keuli aqtivi, valdebuleba, myari valdebuleba, maRali albaTobis mqone prognozirebu-li garigeba an ucxour qvedanayofSi ganxorcielebuli wminda investicia, (b) msgavsi sa-risko maxasiaTeblebis mqone aqtivTa, valdebulebaTa, myar valdebulebaTa, maRali albaTobis mqone prognozirebul garigebaTa jgufi an wminda investiciebi ucxour qveda-nayofSi, an (g) mxolod portfelis saprocento ganakveTis riskebis hejirebis operacieb-Si _ finansuri aqtivebis an finansuri valdebulebebis portfelis nawili, romelsac he-jirebisTvis gamiznuli saerTo riski aqvs.

79. [gauqmebulia]

80. hejirebis aRricxvis mizniT, hejirebul muxlad SeiZleba iqnes klasificirebuli mxo-lod aqtivebi, valdebulebebi, myari valdebulebebi an maRali albaTobis mqone prognozirebuli garigebebi, romlebSic CarTulia sawarmos gareSe mxare. es imas niSnavs, rom hejirebis aRricxvis gamoyeneba erTi da imave imave jgufis sawarmoebs Soris dadebuli garigebis dros SeiZleba mxolod aRniSnuli sawarmoebis individualur finansur angariSgebaSi da ar SeiZleba jgufis konsolidirebul fi-nansur angariSgebaSi. Tumca, es akrZalva ar exeba sainvesticio sawarmos (rogorc ganmartebulia fass 10-Si) konsolidirebul finansur angariSgebas, rodesac sainves-ticio sawarmosa da mis Svilobil sawarmoebs (romlebic aRiricxeba realuri RirebulebiT, mogebaSi an zaralSi asaxviT) Soris ganxorcielebuli operaciebi ar eliminirdeba konsolidirebul finansur angariSgebaSi. gamonaklisis saxiT, Sida-jgufuri fuladi muxlis savaluto riski (e.i. valdebulebebi da moTxovnebi or Svi-lobil sawarmos Soris) SeiZleba kalsificirebuli iyos, rogorc hejirebuli muxli konsolidirebul finansur angariSgebaSi im SemTxvevaSi, Tu savaluto kursis cvlilebis Sedegad mosalodneli Semosuloba an zarali konsolidirebisas mTlia-nad ar iqneba eliminirebuli bass 21-is Sesabamisad. bass 21-is Tanaxmad, konsolidire-bis dros, Sidajgufur fulad muxlTan dakavSirebiT miRebuli sakurso sxvaobis Se-mosuloba da zarali mTlianad ar eliminirdeba, rodesac Sidajgufur fulad mux-lTan dakavSirebuli operacia sruldeba jgufSi Semaval or sawarmos Soris, rom-lebsac gansxvavebuli samuSao valuta gaaCniaT. garda amisa, konsolidirebul finansur angariSgebaSi, maRali albaTobis mqone Sidajgufuri prognozirebuli garigebis savaluto riski SeiZleba miCneul iqnes hejirebul muxlad, Tu es garigeba gamosaxuli ar aris garigebis monawile sawarmos samuSao valutaSi da savaluto riski gavlenas iqoniebs konsolidirebul mogebaze an zaralze.

finansuri muxlebis klasificireba hejirebul muxlebad

81. Tu hejirebuli muxli finansuri aqtivi an finansuri valdebulebaa, igi SeiZleba iyos misi realuri Rirebulebis an fuladi nakadebis (erTi an meti gansazRvruli sa-xelSekrulebo fuladi nakadebis an maTi nawilis Semodineba an/da maTi realuri Ri-rebulebis procentuloba) nawilTan dakavSirebuli riskis hejirebuli muxli, rac adasturebs, rom efeqturobis Sefaseba SesaZlebelia. mag., procentuli maxasiaTeblis mqone aqtivis an valdebulebis savaraudo saprocento ganakveTis riskis SesaZlo da-nakargebis gansazRvradi da gancalkevebiT Sefasebadi nawili SeiZleba klasifici-rdes, rogorc hejirebis riski (rogoricaa urisko saprocento ganakveTi an sawyisi saprocento ganakveTi, romelic warmoadgens hejirebuli finansuri instrumentis mTliani saprocento riskis Semadgenel nawils).

81a. finansuri aqtivebisa Tu finansuri valdebulebebis portfelis saprocento ganakve-Tis riskis realuri Rirebulebis hejirebisas (da mxolod aseTi hejirebisas), heji-rebuli nawili SeiZleba gamoisaxos valutis (fuladi) erTeulebiT (e.i. dolarebiT, evroTi an randiT) da ara individualuri aqtivebiT (an valdebulebebiT). Tumca, ris-kis marTvis mizniT portfeli SeiZleba Seicavdes aqtivebsa da valdebulebebs, magram

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hejirebisaTvis gansazRvruli odenoba iqneba aqtivebis an valdebulebebis odenoba. aqtivebisa da valdebulebebis wminda Rirebulebis dadgena daSvebuli ar aris. sawar-mos SeuZlia dadgenil RirebulebasTan dakavSirebuli saprocento ganakveTis riskis nawilis hejireba. mag., im portfelis hejirebis SemTxvevaSi, romelic Seicavs winas-war gadaxdis aqtivebs, sawarmos SeuZlia hejirebuli saprocento ganakveTis cvlile-biT gamowveuli realuri Rirebulebis cvlilebis hejireba, navaraudeb da ara xelSekrulebiT gaTvaliswinebul fasdadgenis TariRze dayrdnobiT. rodesac hejire-bis nawili emyareba mosalodneli gadafasebis TariRs, hejirebuli saprocento ga-nakveTis cvlilebebis zegavlena mosalodneli gadafasebis TariRisaTvis, mxedvelo-baSi unda iqnes miRebuli hejirebuli muxlis realuri Rirebulebis cvlilebebis gan-sazRvrisas. Sesabamisad, Tu portfeli, romelic Seicavs winaswar gadaxdis muxlebs, hejirebulia arawinaswar gadaxdis warmoebulebTan erTad, araefeqturoba warmoiS-oba maSin, Tu TariRebi, rodesac hejirebuli portfelis muxlebi mosalodnelia, rom winaswar iqneba gadaxdili, Sesworebulia, an arsebuli winaswargadaxdis Tari-Rebi gansxvavdeba navaraudebi TariRebisagan.

arafinansuri muxlebis klasificireba hejirebul muxlebad

82. Tu hejirebuli muxli aris arafinansuri aqtivi an arafinansuri valdebuleba, igi ganxilul unda iqnes, rogorc (a) ucxouri valutis riskis hejirubuli muxli an (b) masTan dakavSirebuli nebismieri erToblivi riskis hejirebuli muxli imis gamo, rom fuladi nakadebisa Tu realuri Rirebulebis cvlilebebis izolirebisa da Sefa-sebis sirTule dakavSirebulia specifikur riskebTan ufro metad, vidre savaluto riskebTan.

muxlebis jgufebis klasificireba hejirebul muxlebad

83. erTgvarovani aqtivebi an erTgvarovani valdebulebebi mxolod im SemTxvevaSi, unda gaerTiandes erT jgufSi da ise ganxorcieldes maTi hejireba, Tu jgufis individua-luri aqtivebi da valdebulebebi inawileben savaraudo risks, romelic ganixileba, rogorc hejirebuli riski. amas garda, mosalodneli unda iyos, rom jgufSi yoveli individualuri muxlis hejirebuli riskidan gamowveuli realuri Rirebulebis cvlileba daaxloebiT jgufis muxlebis hejirebuli riskiT gamowveuli realuri Ri-rebulebis mTliani cvlilebis proporciuli iyos.

84. imis gamo, rom sawarmo hejirebis efeqturobas gansazRvravs hejirebis instrumentis (an erTgvarovani hejirebis instrumentebis jgufis) realuri Rirebulebis an fuladi nakadebis cvlilebebisa da hejirebuli muxlis (an erTgvarovani hejirebuli muxle-bis jgufis) Sedarebis meSveobiT, hejirebis instrumentis wminda erTian poziciasTan Sedareba (e.i. yvela msgavsi dafarvis vadis mqone fiqsirebul ganakveTiani aqtivisa da valdebulebis neto poziciasTan Sedareba) da ara konkretul hejirebul muxlTan, ar ganekuTvneba hejirebis aRricxvas.

hejirebis aRricxva

85. hejirebis aRricxva aRiarebs hejirebis instrumentisa da hejirebuli muxlis realu-ri Rirebulebis cvlilebis gadafarvis gavlenas mogebaze an zaralze.

86. arsebobs hejirebis garigebis sami tipi:

a) realuri Rirebulebis hejireba: aRiarebuli aqtivebisa da valdebulebebis an au-Riarebeli myari valdebulebebis, an/da aseTi aqtivebis, valdebulebebis an myari valdebulebebis gansazRvruli nawilis realuri Rirebulebis mosalodneli cvlilebebis hejireba, romelic gamowveulia konkretuli riskiT da SeuZlia gav-lenis moxdena mogebaze an zaralze;

b) fuladi nakadebis hejireba: fuladi nakadebis mosalodneli cvalebadobis heji-

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reba, rac dakavSirebulia (1) aRiarebul aqtivTan an valdebulebasTan an/da maRali albaTobis mqone prognozirebul garigebasTan dakavSirebul konkretul riskTan (rogoricaa yvela an zogierTi samomavlo saprocento gadasaxdeli cvlad ganakveTian valze) da (2) romelmac SesaZlebelia gavlena iqonios mogeba-ze an zaralze;

g) ucxour qvedanayofSi ganxorcielebuli wminda investiciebis (rogorc ganmarte-bulia bass 21-Si) hejireba.

87. myari valdebulebis ucxouri valutis riskis hejireba SeiZleba aRricxuli iyos, ro-gorc realuri Rirebulebis hejireba an fuladi nakadebis hejireba.

88. hejirebis urTierToba mxolod im SemTxvevaSi kvalificirdeba hejirebis aRricxvad 89-102-e punqtebis Tanaxmad, Tu qvemoT moyvanili yvela pirobaa dakmayofilebuli:

a) hejirebis urTierTobis dawyebisas hejirebis urTierTobas miniWebuli aqvs for-maluri klasifikacia da arsebobs hejirebis urTierTobis, sawarmos riskis mar-Tvis miznisa da hejirebis ganxorcielebis strategiis dokumentacia. aucilebeli dokumentebi unda Seicavdes hejirebis instrumentis, hejirebuli muxlis, an gari-gebis, hejirebuli riskis xasiaTis identificirebas da im meTodis aRweras, ro-gor afasebs sawarmo hejirebis instrumentis efeqturobas, hejirebuli riskiT ga-mowveuli hejirebuli muxlis realuri Rirebulebisa Tu fuladi nakadebis sava-raudo cvlilebebis gadafarvis TvalsazrisiT;

b) mosalodnelia, rom hejireba maRalefeqturi iqneba (ix. `a~ danarTis mg105_mg113 punqtebi) hejirebuli riskiT gamowveuli realuri Rirebulebisa da fuladi na-kadebis cvlilebebis gadafarvis misaRwevad, Tavdapirvelad dokumentirebuli strategiis meSveobiT, romelic exeba konkretuli hejirebis garigebis riskis marTvas;

g) fuladi nakadebis hejirebis dros prognozirebuli garigeba, romelic warmoad-gens hejirebis obieqts, maRali albaTobiT unda iyos mosalodneli da gansaz-Rvravdes fuladi nakadebis savaraudo cvlilebebs, romlebsac SeuZlia gavlena iqonios mogebasa da zaralze;

d) SesaZlebelia hejirebis efeqturobis saimedod Sefaseba. e.i. SesaZlebelia heji-rebuli muxlis realuri Rirebulebis an fuladi nakadebisa (romelic miekuTvne-ba hejirebul risks) da hejirebis instrumentis realuri Rirebulebis saimedod Sefaseba;

e) hejirebis Sefaseba xdeba ganuwyvetliv da maRalefeqturad miiCneva yvela saanga-riSgebo periodis ganmavlobaSi, romlisTvisac gankuTvnili iyo hejireba.

realuri Rirebulebis hejireba

89. Tu realuri Rirebulebis hejireba akmayofilebs 88-e punqtis pirobebs mocemuli pe-riodis ganmavlobaSi, igi unda aRiricxos Semdegnairad:

a) Semosuloba an zarali, romelic warmoiSoba hejirebis instrumentis realuri RirebulebiT gadafasebisas (warmoebuli hejirebis instrumentisaTvis), an ucxou-ri valutis komponentisaTvis sabalanso RirebulebiT Sefasebisas bass 21-is Ta-naxmad (arawarmoebuli hejirebis instrumentisaTvis) unda aRiardes mogebaSi an zaralSi; da

b) hejirebul muxlidan miRebuli SemosulobiT an zaraliT, romelic dakavSire-bulia hejirebul riskTan, unda gakoreqtirdes hejirebuli muxlis sabalanso Ri-rebuleba da aRiardes mogebaSi an zaralSi. es meTodi maSin gamoiyeneba, Tu heji-rebuli muxli Sefasebulia TviTRirebulebiT.

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89a. finansuri aqtivebis an finansuri valdebulebebis portfelis nawilis saprocento ga-nakveTis riskis realuri Rirebulebis hejirebisas (da mxolod aseTi hejirebisas), 88(b) punqtSi mocemuli moTxovnebi SeiZleba dakmayofildes hejirebul muxlTan da-kavSirebuli Semosulobis an zaralis wardgenisas, an:

a) aqtivTa calkeuli, finansuri mdgomareobis angariSgebaSi warsadgeni muxlebis fasebis dadgenis periodSi, romelSic hejirebuli muxli warmoadgens aqtivs; an

b) valdebulebaTa calkeul, finansuri mdgomareobis angariSgebaSi warsadgeni mux-lebis dafarvis periodSi, romelSic hejirebuli muxli warmoadgens valdebule-bas.

(a) da (b) punqtebSi ganxiluli calkeuli muxlebi finansuri mdgomareobis angariSge-baSi unda aisaxos finansuri aqtivebisa da finansuri valdebulebebis Semdeg. aRniSnu-li muxlebis Rirebulebebi amoRebul unda iqnes finansuri mdgomareobis angariSgebi-dan, rodesac maTTan dakavSirebuli aqtivebisa da valdebulebebis aRiareba wydeba.

90. Tu hejirebuli muxlis mxolod zogierTi riski aris hejirebuli, hejirebuli mux-lis realuri Rirebulebis aRiarebuli cvlilebebi, romlebic dakavSirebuli ar aris hejirebul riskTan, unda aRiardes fass 9-is 5.7.1 punqtis Sesabamisad.

91. sawarmom perspeqtiulad unda Sewyvitos hejirebis aRricxva 89-e punqtis Sesabamisad, Tu:

a) hejirebis instruments vada gauvida an gaiyida, gauqmda an moxda misi dafarva. am mizniT hejirebis instrumentis vadis gagrZeleba an sxva hejirebis instrumentiT Secvla ar niSnavs vadis gasvlas an gauqmebas, Tu amgvari Canacvleba an vadis gag-rZeleba warmoadgens sawarmos dokumentirebul hejirebis strategias. garda amisa, am mizniT hejirebis instrumenti vadagasulad, an gauqmebulad ar miiCneva im SemTxvevaSi, Tu:

(i) moqmedi kanonmdeblobis, an axali kanonebisa Tu sxva normatiuli aqtebis amoqmedebis farglebSi hejirebis instrumentSi monawile mxareebi SeTan-xmdebian, rom erTi an ramdenime kliringuli kontrahenti Secvlis Tavdapirvel kontrahents da gaxdeba TiToeuli mxaris axali kontrahenti. am miznebisTvis, kliringul kontrahentad miiCneva centraluri kontrahenti (zogjer uwodeben `kliringul organizacias~, an `kliringul saagentos~), an, magaliTad kliringuli organizaciis wevri/monawile sawarmo an sawarmoebi, an kliringuli organizaciis monawilis klienti, romelic moqmedebs rogorc kontrahenti centraluri kontrahentis mier kliringis ganxorcielebis sakiTxSi. amasTan, im SemTxvevaSi, rodesac hejirebis instrumentis monawile mxareebi cvlian Tavis Tavdapirvel kontrahentebs sxvadasxva kontrahentiT, winamdebare punqtis gamoyeneba mxolod maSin SeiZleba, Tu TiToeuli axali kontrahenti klirings axorcielebs erTi da imave centralur kontrahentTan;

(ii) hejirebis instrumentis yvela sxva cvlileba, Tu es moxdeba, izRudeba mxolod iseTi cvlilebebiT, romlebic aucilebelia kontrahentis zemoT aRwerili Canacvlebis gansaxorcieleblad. zemoaRniSnuli cvlilebebi SezRudulia iseTi cvlilebebiT, rac mosalodneli iqneboda im SemTxvevaSi, Tu hejirebis instrumenti Tavdapirvelad iTvaliswinebda kliringis ganxorcielebas kliringis kontrahentTan. amgvar cvlilebebs ganekuTvneba cvlilebebi uzrunvelyofisadmi wayenebul moTxovnebSi, moTxovnebisa da valdebulebebis naSTebis urTierTgadafarvis uflebebsa da amosaReb gadasaxadebTan mimarTebaSi.

b) hejireba ukve aRar akmayofilebs hejirebis aRricxvis kriteriumebs 88-e punqtis Sesabamisad; an

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g) sawarmo auqmebs hejirebis muxlad klasificirebas.

92. 89(b) punqtis gamoyenebiT warmoSobili hejirebuli finansuri instrumentis sabalan-so Rirebulebis nebismieri koreqtireba, romlisTvisac efeqturi saprocento ganakveTis meTodi gamoiyeneba (an/da portfelis saprocento ganakveTis riskis heji-rebis SemTxvevaSi, 89(a) punqtSi aRwerili calkeuli muxlebisaTvis) amortizebuli unda iyos mogebaSi an zaralSi. amortizacia SeiZleba daiwyos koreqtirebis dawye-bisTanave ara ugvianes im momentisa, rodesac hejirebuli muxlis koreqtireba saWi-ro xdeba, riskis hejirebiT gamowveuli realuri Rirebulebis cvlilebebis Sesabami-sad. koreqtireba damyarebulia amortizaciis dawyebis dRes efeqturi saprocento ga-nakveTis xelaxali gadaangariSebis monacemebze. Tumca, Tu finansuri aqtivebisa da valdebulebebis portfelis saprocento ganakveTis riskis realuri Rirebulebis he-jirebisas (da mxolod amgvari hejirebisas) xelaxla gadaangariSebuli saprocento ganakveTiT amortizeba SeuZlebelia, koreqtireba amortizebul unda iqnes wrfivi me-Todis gamoyenebiT. koreqtireba amortizebul unda iqnes mTlianad, finansuri in-strumentis dafarvis Sedegad, xolo portfelis saprocento ganakveTis riskis heji-rebis SemTxvevaSi, fasebis dadgenis Sesabamisi periodis amowurvis Sedegad.

93. rodesac auRiarebeli myari valdebuleba klasificirdeba rogorc hejirebuli mux-li, hejirebul riskTan dakavSirebuli myari valdebulebis realuri Rirebulebis Semdgomi akumulirebuli cvlileba aRiardeba rogorc aqtivi an valdebuleba, maT-Tan dakavSirebuli Semosulobis an zaralis mogebaSi an zaralSi aRiarebiT (ix. pun-qti 89(b)). hejirebis instrumentis realuri Rirebulebis cvlilebac agreTve mogebaSi an zaralSi aRiardeba.

94. rodesac sawarmo erTveba myari valdebulebis garigebaSi, aqtivis Sesyidvis an valdebu-lebis aRebis mizniT, romelic warmoadgens hejirebul muxls realuri Rirebulebis he-jirebisas, aqtivis an valdebulebis sawyisi sabalanso Rirebuleba, romelic gamowveu-lia sawarmos myari valdebulebis aRiarebiT, koreqtirdeba im mizniT, rom moicvas sa-warmos finansuri mdgomareobis angariSgebaSi aRiarebuli hejirebuli riskiT gamowveu-li myari valdebulebis realuri Rirebulebis akumulirebuli cvlileba.

fuladi nakadebis hejireba

95. Tu fuladi nakadebi akmayofilebs 88-e punqtis pirobebs mTeli periodis ganmavloba-Si, igi unda aRiricxos Semdegi saxiT:

a) im hejirebis instrumentis Semosuloba an zarali, romelic ganixileba efeqtur hejirebad (ix. punqti 88), unda aRiardes sxva srul SemosavalSi; da

b) hejirebis instrumentis Semosulobis an zaralis araefeqturi nawili unda aRia-rdes mogebaSi an zaralSi.

96. ufro naTlad, fuladi nakadebis hejireba aRiricxeba Semdegi saxiT:

a) hejirebul muxlTan dakavSirebuli kapitalis calkeuli komponenti koreqtirde-ba qvemoT CamoTvlilTagan umciresis mimarT (absoluturi TanxebiT):

(i) hejirebis dawyebis momentidan hejirebul instrumentze akumulirebuli Se-mosulobebi an zarali; da

(ii) hejirebul muxlTan dakavSirebuli mosalodneli fuladi nakadebis realu-ri Rirebulebis (diskontirebuli Rirebulebis) akumulirebuli cvlileba, hejirebis dawyebis momentidan;

b) hejirebul instrumentze nebismieri Semosulobis an zaralis naSTi an misi gansaz-Rvruli komponenti (rac ar warmoadgens efeqtur hejirebas) aRiardeba mogebaSi an zaralSi; da

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g) Tu garkveuli saxis hejirebis urTierTobisas riskis marTvis sawarmos dokumen-tirebuli strategia hejirebis efeqturobis dadgenisas gamoricxavs hejirebis in-strumentTan dakavSirebuli Semosulobis an zaralis an fuladi nakadebis speci-fikur komponents (ix. punqtebi 74, 75 da 88 (a)), aRniSnuli Semosulobis an zaralis zemoxsenebuli gamoricxuli komponentis aRiareba xdeba fass 9-is 5.7.1 punqtis Se-sabamisad.

97. Tu prognozirebuli garigebis hejirebis Sedegia finansuri aqtivis an finansuri val-debulebis aRiareba, maTTan dakavSirebuli Semosulobebi an zarali, romlebic aRia-rebuli iyo sxva srul SemosavalSi 95-e punqtis Sesabamisad, reklasificirebul unda iqnes sakuTari kapitalidan mogebaSi an zaralSi, rogorc reklasifikaciis koreqtireba (ix. bass 1 (Sesworebuli 2007 wels)) imave periodSi an periodebSi, rom-lis ganmavlobaSic hejirebuli prognozirebuli fuladi nakadebi zemoqmedebs moge-baze an zaralze (imave periodebSi, rodesac saprocento Semosavali da saprocento xarji iqna aRiarebuli). Tumca, Tu sawarmo varaudobs, rom sxva srul SemosavalSi aRiarebuli mTliani zarali an misi nawili ar daifareba erTi an meti saangariSgebo periodis ganmavlobaSi, man, rogorc reklasifikaciis koreqtirebis Tanxa, mogebaSi an zaralSi unda gadaitanos zaralis is Tanxa, romlis dafarvis imedic aRar aqvs.

98. im SemTxvevaSi, Tu prognozirebuli garigebis hejirebis Sedegia arafinansuri aqti-vis an arafinansuri valdebulebis aRiareba, an arafinansuri aqtivis an arafinansuri valdebulebis Sesaxeb prognozirebuli garigeba iqceva myar valdebulebad, romlis-Tvisac realuri Rirebulebis hejirebis aRricxva gamoiyeneba, sawarmom unda mimar-Tos qvemoT moyvanil (a) an (b) qvepunqts:

a) moaxdinos sxva srul SemosavalSi 95-e punqtis Sesabamisad aRiarebuli Semosu-lobisa da zaralis reklasificireba mogebaSi an zaralSi, rogorc reklasifi-kaciis koreqtirebis Tanxis (ix. bass 1 (Sesworebuli 2007 wels)), imave periodSi an periodebis ganmavlobaSi, romlis drosac SeZenili aqtivi an aRebuli valde-buleba zegavlenas axdens mogebaze an zaralze (imave periodSi, romelSic cveTis xarjebi Tu sarealizacio Rirebuleba aRiarda). Tumca, Tu sawarmo varaudobs, rom sxva srul SemosavalSi aRiarebuli mTliani zarali an misi nawili ar dai-fareba erTi an meti momavali periodis ganmavlobaSi, man, rogorc reklasifikaciis koreqtireba, mogebaSi an zaralSi unda moaxdinos zaralis im Tanxis reklasificireba, romlis dafarvis imedic aRar aqvs;

b) aRniSnuli auqmebs Semosulobasa da zarals, romlebic aRiarebulia sxva srul SemosavalSi 95-e punqtis Sesabamisad da isini gadaaqvs aqtivisa Tu valdebulebis sawyis an sabalanso RirebulebaSi.

99. sawarmom saaRricxvo politikad unda miiRos 98-is (a) an (b) qvepunqti da ucvlelad gamoiyenos yvela hejirebisaTvis, romelTanac dakavSirebulia 98-e punqti.

100. fuladi nakadebis hejirebisas, 97-e da 98-e punqtebSi aRwerili SemTxvevebis garda, unda moxdes sxva srul SemosavalSi aRiarebuli Tanxebis reklasifikacia mogebaSi an zaralSi, rogorc reklasifikaciis koreqtireba (ix. bass 1 (Sesworebuli 2007 wels)), imave periodSi an im periodebSi, romlis ganmavlobaSic hejirebuli prognozirebu-li fuladi nakadebi gavlenas iqoniebs mogebaze an zaralze (mag., rodesac prognozi-rebuli vaWroba xorcieldeba).

101. sawarmom perspeqtiulad unda Sewyvitos 95-100 punqtebis Sesabamisad hejirebis aR-ricxva, qvemoT CamoTvlil nebismier SemTxvevaSi:

a) hejirebis instruments vada gauvida an gaiyida, gauqmda an moxda misi dafarva. aseT SemTxvevaSi, hejirebis instrumentTan dakavSirebiT akumulirebuli Semosu-lobis an zaralis (romelic aRiarebuli iyo sxva srul SemosavalSi im periodi-

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dan moyolebuli, rodesac hejireba efeqturi iyo) (ix. p. 95(a)) sakuTar kapitalSi calke muxlad aRiareba unda gagrZeldes manamde, vidre prognozirebuli garige-ba Sedgeba. xolo, rodesac garigeba Sedgeba, gamoyenebul unda iqnes 97-e, 98-e an me-100 punqtebi. am qvepunqtis miznebisTvis, hejirebis instrumentis vadis gagrZe-leba an sxva hejirebis instrumentiT Secvla ar niSnavs vadis gasvlas an gauqme-bas, Tu amgvari Canacvleba an vadis gagrZeleba warmoadgens sawarmos dokumenti-rebul hejirebis strategias. garda amisa, am qvepunqtis miznebisTvis hejirebis instrumenti vadagasulad, an gauqmebulad ar miiCneva im SemTxvevaSi, Tu:

(i) moqmedi kanonmdeblobis, an axali kanonebisa Tu sxva normatiuli aqtebis amoqmedebis farglebSi hejirebis instrumentSi monawile mxareebi SeTan-xmdebian, rom erTi an ramdenime kliringuli kontrahenti Secvlis Tavdapirvel kontrahents da gaxdeba TiToeuli mxaris axali kontrahenti. am miznebisTvis, kliringul kontrahentad miiCneva centraluri kontrahenti (zogjer uwodeben `kliringul organizacias~, an `kliringul saagentos~), an, magaliTad kliringuli organizaciis wevri/monawile sawarmo an sawarmoebi, an kliringuli organizaciis monawilis klienti, romelic moqmedebs rogorc kontrahenti centraluri kontrahentis mier kliringis ganxorcielebis sakiTxSi. amasTan, im SemTxvevaSi, rodesac hejirebis instrumentis monawile mxareebi cvlian Tavis Tavdapirvel kontrahentebs sxvadasxva kontrahentiT, winamdebare punqtis gamoyeneba mxolod maSin SeiZleba, Tu TiToeuli axali kontrahenti klirings axorcielebs erTi da imave centralur kontrahentTan;

(ii) hejirebis instrumentis yvela sxva cvlileba, Tu es moxdeba, izRudeba mxolod iseTi cvlilebebiT, romlebic aucilebelia kontrahentis zemoT aRwerili Canacvlebis gansaxorcieleblad. zemoaRniSnuli cvlilebebi SezRudulia iseTi cvlilebebiT, rac mosalodneli iqneboda im SemTxvevaSi, Tu hejirebis instrumenti Tavdapirvelad iTvaliswinebda kliringis ganxorcielebas kliringis kontrahentTan. amgvar cvlilebebs ganekuTvneba cvlilebebi uzrunvelyofisadmi wayenebul moTxovnebSi, moTxovnebisa da valdebulebebis naSTebis urTierTgadafarvis uflebebsa da amosaReb gadasaxadebTan mimarTebaSi.

b) hejireba ukve aRar akmayofilebs hejirebis aRricxvis kriteriumebs 88-e punqtis Tanaxmad. aseT SemTxvevaSi, hejirebis instrumentTan dakavSirebiT akumulirebu-li Semosulobis an zaralis (romelic aRiarebuli iyo sxva srul SemosavalSi im periodidan moyolebuli, rodesac hejireba efeqturi iyo) (ix. p. 95(a)) sakuTar ka-pitalSi calke muxlad aRiareba unda gagrZeldes manamde, vidre prognozirebu-li garigeba Sedgeba. xolo, rodesac garigeba Sedgeba, gamoyenebul unda iqnes 97-e, 98-e an me-100 punqtebi;

g) prognozirebuli garigebis ganxorcieleba ukve mosalodneli aRar aris maRali albaTobiT. aseT SemTxvevaSi, hejirebis instrumentTan dakavSirebiT akumulire-buli Semosuloba an zarali, romelic aRiarebuli iyo sxva srul SemosavalSi im periodidan moyolebuli, rodesac hejireba efeqturi iyo (ix. p. 95(a)), sakuTari kapitalidan gadatanil unda iqnes mogebaSi an zaralSi, rogorc reklasifikaciis koreqtirebis Tanxa. magram prognozirebuli garigeba, romlis ganxorcieleba maRali albaTobiT aRar aris mosalodneli (ix. p. 88 (g)), SesaZlebelia jer kidev iyos ganxorcielebadi;

d) rodesac sawarmo auqmebs klasifikacias. prognozirebuli garigebis hejirebisaT-vis, hejirebis instrumentTan dakavSirebuli nebismieri akumulirebuli Semosu-lobis an zaralis (romelic aRiarebuli iyo sxva srul SemosavalSi im periodi-dan moyolebuli, rodesac hejireba efeqturi iyo) (ix. p. 95(a)) sakuTar kapitalSi calke muxlad aRiareba unda gagrZeldes manamde, vidre prognozirebuli garige-

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ba Sedgeba an misi ganxorcieleba SeuZleblad iqneba miCneuli. rodesac garigeba Sedgeba, sawarmom unda gamoiyenos 97-e, 98-e an me-100 punqtebi. im SemTxvevaSi, Tu mosalodneli aRar aris garigebis ganxorcieleba, sxva srul SemosavalSi aRia-rebuli akumulirebuli Semosuloba an zarali sakuTari kapitalidan gadatanil unda iqnes mogebaSi an zaralSi, rogorc reklasifikaciis koreqtirebis Tanxa.

wminda investiciis hejireba

102. ucxour qvedanayofSi ganxorcielebuli wminda investiciis hejireba, fuladi muxlis hejirebis CaTvliT, romelic miiCneva wminda investiciis nawilad (ix. bass 21), unda aRiricxebodes fuladi nakadebis hejirebis msgavsad:

a) hejirebul instrumentTan dakavSirebuli Semosulobis an zaralis nawili, rom-lebic ganixileba efeqtur hejirebad (ix. p. 88), unda aRiardes sxva srul Semo-savalSi; da

b) araefeqturi nawili unda aRiardes mogebaSi an zaralSi.

ucxouri qvedanayofis gayidvisas, an nawilobriv gayidvisas, hejirebis instrumentis Semosulobebi an zarali, romlebic dakavSirebulia hejirebis efeqtur nawilTan da aRiarebulia sxva srul SemosavalSi, reklasificirebuli unda iqnes mogebaSi an za-ralSi, rogorc reklasifikaciis koreqtireba (ix. bass 1 (Sesworebuli 2007 wels)), bass 21-is 48-49-e punqtebis Sesabamisad.

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ZalaSi Sesvlis TariRi da gardamavali debulebebi

103. sawarmom es standarti (2004 wlis martSi Setanili Sesworebebis CaTvliT) unda gamo-iyenos 2005 wlis 1 ianvars an mas Semdeg dawyebuli wliuri periodebisaTvis. adreu-li gamoyeneba nebadarTulia. sawarmom am standarts (2004 wlis martSi Setanili Ses-worebebis CaTvliT) ar unda mimarTos wliuri periodebisaTvis, romlebic iwyeba 2005 wlis 1 ianvramde, Tu igi iyenebs bass 32-s (gamocemuli 2003 wlis dekemberSi). Tu sawarmo am standarts iyenebs 2005 wlis 1 ianvramde dawyebuli periodebisaTvis, man amis Sesaxeb SeniSvnebSi unda aRniSnos.

103a. sawarmom 2(k) punqtSi Setanili cvlilebebi unda gamoiyenos wliuri periodebisaTvis, romlebic iwyeba 2006 wlis 1 ianvars an mis Semdeg. Tu sawarmo ufro adreuli periodisTvis iyenebs fasik 5-s _ `ZiriTadi saSualebebis eqspluataciidan amoRebis, adgilmdebareobis aRdgenisa da ekologiuri reabilitaciis fondebidan warmoqmnil wilze ufleba~, imave periodisTvis unda gamoiyenos zemoaRniSnuli cvlilebac.

103b. 2005 wlis agvistoSi gamocemulma dokumentma _ `finansuri garantiebis xelSekru-lebebi~ (bass 39-sa da fass 4-Si Sesatani cvlilebebi) gamoiwvia 2(e) da (T), me-4 da mg4 punqtebis Secvla, standarts daemata mg4a punqti da me-9 punqtSi axali ganmarteba _ finansuri garantiis xelSekrulebis. amasTan gauqmda me-3 punqti. sawarmom zemoaRniSnuli cvlilebebi unda gamoiyenos 2006 wlis 1 ianvars dawyebuli an Semdgomi wliuri periodebisaTvis. nebdarTulia vadaze adre gamoyenebac. Tu sawarmo am cvlilebebs ufro adreuli periodisTvis gamoiyenebs, man amis Sesaxeb unda aRniSnos finansuri angariSgebis ganmartebiT SeniSvnebSi da imave periodisTvis gamoiyenos bass 32-sada fass 4-Si Setanili Sesabamisi cvlilebebic.

103g. bass 1-ma _ `finansuri angariSgebis wardgena~ (Sesworebuli 2007 wels) _ Secvala fass-Si gamoyenebuli terminologia. garda amisa, gamoiwvia 95(a), 97-e, 98-e, me-100, 102-e, 108-e da mg99b punqtebis Secvla. sawarmom zemoaRniSnuli cvlilebebi unda gamo-iyenos 2009 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisaTvis. Tu sawarmo ufro adrindeli periodisTvis gamoiyenebs bass 1-s (Sesworebuli 2007 wels), amave periodisTvis unda gamoiyenos es cvlilebebic.

103d. fass 3-ma (Sesworebuli 2008 wels) ganapiroba 2(v) punqtis gauqmeba. sawarmom zemoaRniSnuli cvlileba unda gamoiyenos 2009 wlis 1 ivliss an mis Semdeg dawyebuli wliuri periodebisaTvis. Tu sawarmo ufro adrindeli periodisTvis gamoiyenebs fass 3-s (Sesworebuli 2008 wels), amave periodisTvis unda gamoiyenos es cvli-lebebic. Tumca, es cvlileba ar unda gamoiyenos sawarmoTa iseTi gaerTianebidan warmoqmnili pirobiTi kompensaciis mimarT, romlis SeZenis TariRi win uswrebs fass 3-is (Sesworebuli 2008 wels) gamoyenebis TariRs. amis nacvlad, sawarmom amgvari pirobiTi kompensacia unda aRricxos fass 3-is (2010 wlis Secvlili versia) 65a_65e punqtebis Sesabamisad.

103e. bass 27-ma (Sesworebuli 2008 wels) ganapiroba 102-e punqtis Secvla. sawarmom zemoaRniSnuli cvlileba unda gamoiyenos 2009 wlis 1 ivliss an mis Semdeg dawyebuli wliuri periodebisaTvis. Tu sawarmo ufro adrindeli periodisTvis gamoiyenebs bass 27-s (Sesworebuli 2008 wels), amave periodisTvis unda gamoiyenos es cvli-lebebic.

103v. sawarmom me-2 punqtSi Setanili cvlileba unda gamoiyenos 2009 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisaTvis. Tu sawarmo ufro adrindeli perio-disTvis gamoiyenebs bass 32-sa da bass 1-Si 2008 wlis TebervalSi Sesul cvlilebebs _ dabrunebadi finansuri instrumentebi da likvidaciasTan dakavSirebiT warmoqmnili valdebulebebi _ amave periodisTvis unda gamoiyenos me-2 punqtSi Setanili cvli-lebac.

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103z. sawarmom mg99ba, mg99e, mg99v, mg110a da mg110b punqtebSi Setanili cvlilebebi unda gamoiyenos retrospeqtulad 2009 wlis 1 ivliss an mis Semdeg dawyebuli wliuri periodebisaTvis, bass 8-is _ `saaRricxvo politika, cvlilebebi saaRricxvo Sefase-bebSi da Secdomebi~. dasaSvebia vadaze adre gamoyenebac. Tu sawarmo bass 39-Si Sesul cvlilebas _ `konkretul situaciebSi hejirebul muxlad klasificirebisTvis uflebamosili muxlebi~ _ 2009 wlis 1 ivlisamde dawyebuli periodebisTvis gamoiyenebs, man es faqti unda ganmartos finansuri angariSgebis SeniSvnebSi.

103T- [gauqmebulia] 100k

103l. 2009 wlis aprilSi gamocemulma dokumentma _ `fass-ebis gaumjobeseba~ _ gamoiwvia 2(z), 97-e da me-100 punqtebis Secvla. sawarmom zemoaRniSnuli cvlilebebi unda gamoiyenos perspeqtiulad yvela xelSekrulebisTvis, romelsac vada ar gasvlia, 2010 wlis 1 ianvars an mis Semdeg dawyebul wliur periodebSi. nebadarTulia vadaze adre gamoyeneba. Tu sawarmo ufro adre daiwyebs zemoaRniSnuli cvlilebebis gamoyenebas, man es faqti unda ganmartos finansuri angariSgebis SeniSvnebSi.

103m- [gauqmebulia] 103n

103o. 2010 wlis maisSi gamocemulma dokumentma _ `fass-ebis gaumjobeseba~ _ gamoiwvia 103d punqtis Secvla. sawarmom zemoaRniSnuli cvlileba unda gamoiyenos 2010 wlis 1 ivliss, an mis Semdeg dawyebuli wliuri periodebisaTvis. nebadarTulia vadaze adre gamoyeneba.

103p. [gauqmebulia]

103J. 2011 wlis maisSi gamocemulma fass 10-ma _ `konsolidirebuli finansuri angariSgeba~ da fass 11-ma _ `erToblivi saqmianoba~ _ gamoiwvia 2(a), me-15, mg3, mg36_mg38 da mg41(a) punqtebis Secvla. sawarmom zemoaRniSnuli cvlilebebi im saangariSgebo periodSi unda gamoiyenos, rodesac gamoiyenebs fass 10-sa da fass 11-s.

103r. 2011 wlis maisSi gamocemulma fass 13-ma _ `realuri Rirebulebis Sefaseba~ _ gamo-iwvia me-9, me-13, 28-e, 47-e, 88-e, mg46, mg52, mg64, mg76, mg76a, mg80, mg81 da mg96 punqtebis Secvla, 34a punqtis damateba da 48_49-e, mg69_mg75, mg77_mg79 da mg82 punqtebis gauqmeba. sawarmom zemoaRniSnuli cvlilebebi im saangariSgebo periodSi unda gamoiyenos, rodesac gamoiyenebs fass 13-s

103s. 2012 wlis oqtomberSi gamocemulma dokumentma _ `sainvesticio sawarmoebi~ (fass 10-Si, fass 12-sa da bass 27_Si Sesatani cvlilebebi) _ gamoiwvia me-2 da me-80 punqtebis Secvla. sawarmom zemoaRniSnuli cvlilebebi unda gamoiyenos 2014 wlis 1 ianvars, an mis Semdeg dawyebuli wliuri periodebisTvis. nebadarTulia dokumentis _ `sainvesticio sawarmoebi~ _ vadaze adre gamoyeneba. Tu sawarmo am cvlilebebs ufro adrindeli periodisTvis gamoiyenebs, man imavdroulad unda gamoiyenos yvela cvlileba, romelsac iTvaliswinebs dokumenti _ `sainvesticio sawarmoebi~.

103t. fass 9-m _ `finansuri instrumentebi~ (Secvlili 2013 wlis noemberSi) gamoiwvia 5a punqtis damateba, me-2, me-4, me-5, me-8, me-9, 58-e, 63-e, 71-e 88(d), 89(b), 90-e, 96(g), 103b, 103g, 103l, 104-e, 108g, mg3-mg4, mg8, mg84, mg95, mg114(a) da mg118(b) punqtebis Secvla da 1-li, 10_57-e, 61-e, 66-70-e, 79-e, 103T-103k, 103m, 103n, 103p, 105-107a, mg4b-mg4k, mg9-mg12a, mg14-mg15, mg27-mg83 da mg96 punqtebis gauqmeba. sawarmom zemoaRniSnuli cvlilebebi im saangariSgebo periodSi unda gamoiyenos, rodesac gamoiyenebs fass 9-is 2013 wlis noembris Secvlil versias.

bass 39 md

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104. es standarti gamoyenebul unda iqnes retrospeqtulad, garda 108-e punqtSi gansaz-Rvruli gamonaklisi SemTxvevisa. wina periodis gaunawilebeli mogebis sawyisi naSTi da yvela sxva Sesadarisi Tanxa unda gadaangariSdes ise, TiTqos aRniSnuli standar-ti yovelTvis moqmedebda, im SemTxvevis garda, rodesac informaciis axlad formuli-reba SeuZlebeli iqneboda. Tu informaciis gadaangariSeba SeuZlebelia, sawarmom un-da daafiqsiros aRniSnuli faqti da miuTiTos, ra doneze iyo informacia xelaxla formulirebuli.

105- [gauqmebulia] 107a

108. sawarmom ar unda moaxdinos arafinansuri aqtivebisa Tu arafinansuri valdebulebe-bis sabalanso Rirebulebis koreqtireba imisaTvis, rom gamoricxos fuladi nakade-bis hejirebasTan dakavSirebuli Semosulobebi da zarali, romlebic Setanili iyo sabalanso RirebulebaSi im finansuri wlis dawyebamde, rodesac mocemuli standarti pirvelad iqna gamoyenebuli. im finansuri periodis dasawyisSi, rodesac mocemuli standartis gamoyeneba pirvelad moxda, myari valdebulebis hejirebisaTvis mogebis an zaralis angariSis gareT (sxva srul SemosavalSi, an pirdapir sakuTar kapitalSi) aRiarebuli nebismieri Tanxa, romelic, am standartis Sesabamisad ganixileba, rogorc realuri Rirebulebis hejireba, reklasificirebul unda iqnes aqtivad an valdebulebad. gamonakliss warmoadgens mxolod ucxouri valutis riskis hejireba, romelic kvlav ganixileba fuladi nakadebis hejirebad.

108a. sawarmom me-80 punqtis bolo winadadeba da mg99a da mg99b punqtebi unda gamoiyenos wliuri periodebisaTvis, romlebic iwyeba 2006 wlis 1 ianvars an mis Semdeg. misaRebia vadaze adre gamoyenebac. Tu sawarmos hejirebul muxlad aqvs klasifici-rebuli gare prognozirebuli garigeba, romelic:

a) gamosaxulia garigebaSi monawile sawarmos samuSao valutiT;

b) warmoSobs riskis faqtors, romelic gavlenas axdens konsolidirebul mogebaze an zaralze (e.i. iseT valutaSia gamosaxuli, romelic ar aris jgufis warsadgeni valuta); da

g) kvalificirebuli iqneboda hejirebis aRricxvisTvis, Tu ar iqneboda gamosaxuli garigebaSi monawile sawarmos samuSao valutiT,

mas SeuZlia hejirebis buRaltruli aRricxva gamoiyenos me-80 punqtis bolo wina-dadebisa da mg99a da mg99b punqtebis gamoyenebis TariRamde periodebis konsoli-direbul finansur angariSgebaSi.

108b. sawarmos ar sWirdeba mg99b punqtis gamoyeneba, me-80 punqtis bolo winadadebisa da mg99a punqtebis gamoyenebis TariRebamde arsebul saangariSgebo periodebTan da-kavSirebuli Sesadarisi informaciisaTvis.

108g. 2008 wlis maisSi gamocemulma dokumentma _ `fass-ebis gaumjobeseba~ _ ganapiroba 73-e da mg8 punqtebis Secvla. me-80 punqti Seicvala 2009 wlis aprilSi gamocemuli dokumentis _ `fass-ebis gaumjobeseba~ _ Sesabamisad. sawarmom zemoaRniSnuli cvli-lebebi unda gamoiyenos 2009 wlis 1 ianvars an mis Semdeg dawyebuli wliuri perio-debisaTvis. dasaSvebia nebismieri cvlilebis gamoyeneba vadaze adre. Tu sawarmo zemoaRniSnul cvlilebebs ufro adrindeli periodisTvis gamoiyenebs, man es faqti unda ganmartos finansuri angariSgebis SeniSvnebSi.

108d. 2013 wlis ivnisSi gamocemulma dokumentma _ `warmoebuli finansuri instrumentebis novacia da hejirebis aRricxvis gagrZeleba~ (bass 39-Si Sesatani cvlilebebi) (gamocemuli 2013 wlis ivnisSi) gamoiwvia 91-e da 101-e punqtebis Secvla da mg113a

bass 39 md

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punqtis damateba. sawarmom zemoaRniSnuli cvlilebebi unda gamoiyenos 2014 wlis 1 ianvars, an mis Semdeg dawyebuli wliuri periodebisTvis. sawarmom es cvlilebebi retrospeqtulad unda gamoiyenos bass 8-is _ `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi~ _ Sesabamisad. nebadarTulia vadaze adre gamoyeneba. Tu sawarmo am cvlilebebs ufro adrindeli periodisTvis gamoiyenebs, man es faqti unda ganmartos finansuri angariSgebis SeniSvnebSi.

108e. fass 9-m _ `finansuri instrumentebi~ (Secvlili 2013 wlis noemberSi) gamoiwvia 5a punqtis damateba. rodesac sawarmo pirvelad gamoiyenebs mocemul punqts, mas ufleba aqvs gamoiyenos am punqtiT gaTvaliswinebuli klasifikacia iseT xelSekrulebebTan mimarTebiT, romlebic ukve arsebobs zemoaRniSnuli TariRisTvis, magram mxolod im SemTxvevaSi, Tu imave klasifikacias mianiWebs yvela analogiur xelSekrulebas. 5a punqtis pirvelad gamoyenebisas, axali klasifikaciis Sedegad wminda aqtivebSi gamowveuli cvlilebebi unda aRiardes, rogorc gaunawilebeli mogebis koreqtireba.

108v. 2013 wlis dekemberSi gamocemulma dokumentma _ `fass-ebis yovelwliuri gaumjo-beseba _ 2010_2012 wlebis cikli~, gamoiwvia me-9 punqtis Secvla, fass 3-Si Setanili cvlilebebis Sedegad. sawarmom zemoaRniSnuli cvlileba perspeqtiulad unda gamoiyenos sawarmoTa iseT gaerTianebebTan mimarTebiT, romelTaTvisac gamoiyeneba fass 3-is cvlilebebi.

sxva oficialuri dokumentebis gauqmeba

109. aRniSnuli standarti cvlis 2000 wlis oqtomberSi Sesworebul bass 39-s _ ,,finansuri instrumentebi: aRiareba da Sefaseba~.

110. aRniSnuli standarti da TandarTuli `danergvis miTiTebebi~ cvlis yofili bassk-is mier damtkicebul, bass 39-is danergvis komitetis mier gamocemul danergvis miTiTe-bebs.

bass 39 md

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danarTi a

miTiTebebi gamoyenebaze

winamdebare danarTi am standartis ganuyofeli nawilia.

moqmedebis sfero (punqtebi 2-7)

mg1. zogierTi xelSekruleba moiTxovs klimatur, geologiur an fizikur cvladebze damyarebul gadaxdas (es klimaturi cvladebi zogjer ganixileba, rogorc `amindis warmoebulebi~). im SemTxvevaSi, Tu aseTi xelSekrulebebi ar ganekuTvneba fass 4-is moqmedebis sferos (sadazRvevo xelSekrulebebs), isini Sedian am standartis moqme-debis sferoSi.

mg2. mocemuli standarti ar cvlis momuSaveTa gasamrjeloebis programebis moTxov-nebs, romlebic ganekuTvneba bass 26-is ,,sapensio uzrunvelyofis programebis bu-Raltruli aRricxva da angariSgeba~ moqmedebis sferos da gayidvebidan Tu momsa-xurebidan miRebuli wliuri amonagebis (bass 18-is Sesabamisad aRricxuli) moculo-baze damyarebuli roialtis SeTanxmebebisaTvis dadgenil moTxovnebs.

mg3. zogjer sawarmo axorcielebs `strategiul investirebas~ sxva sawarmos mier gamoS-vebul wilobriv instrumentebSi im ganzraxviT, rom daamyaros an SeinarCunos grZelvadiani saoperacio urTierToba im sawarmosTan, romelSic investicia iqna Cadebuli. investori sawarmo, an erToblivi mewile iyenebs bass 28-s _ ,,investicie-bi mekavSire da erTobliv sawarmoebSi~ imisaTvis, rom gansazRvros, amgvari inves-ticiisaTvis misaRebia Tu ara kapital-meTodis gamoyeneba. Tu aRniSnuli meTodi Sesaferisi ar aris, sawarmo am standarts da fass 9-s iyenebs zemoxsenebuli strate-giuli investiciisaTvis.

mg3a. es standarti da fass 9 gamoiyeneba mzRvevelTa finansuri aqtivebisa da finansuri valdebulebebisaTvis, garda im uflebebisa da valdebulebebisa, romlebsac moicavs punqti 2(e), vinaidan isini warmoiSoba fass 4-is moqmedebis sferoSi myofi xelSek-rulebebis safuZvelze.

mg4. finansuri garantiebis xelSekrulebebs SeiZleba gaaCndes mravalnairi samarT-lebrivi forma, rogoricaa, magaliTad, garantia, zogierTi tipis akreditivi, sakre-dito riskis xelSekruleba an sadazRvevo xelSekruleba. maTi saaRricxvo midgoma damokidebuli ar aris xelSekrulebebis samarTlebriv formaze. qvemoT CamoTvli-li magaliTebi warmoadgens Sesabamisi saaRricxvo midgomis nimuSebs (ix. p. 2(e)):

a) Tundac finansuri garantiis xelSekruleba sadazRvevo xelSekrulebas warmoad-gens fass 4-is ganmartebiT, Tu gadacemuli riski arsebiTia, emitenti iyenebs am standarts da fass 9-s. miuxedavad amisa, Tu finansuri garantiis xelSekrule-bebis emitentma sawarmom adre aSkarad daasabuTa, rom igi amgvar xeklSekru-lebebs sadazRvevo xelSekrulebebad miiCnevs da gamoiyena sadazRvevo xelSekrulebebisTvis Sesaferisi saaRricxvo midgoma, emitent sawarmos aseTi finansuri garantiis xelSekrulebebisTvis SeuZlia airCios an winamdebare standarti da fass 9, an fass 4. Tu sawarmo mocemul standartsa da fass 9-s iyenebs, fass 9-is 5.1.1 punqti moiTxovs, rom emitentma sawarmom finansuri garantiis xelSekruleba Tavdapirvelad realuri RirebulebiT aRiaros. Tu finansuri garantiis xelSekruleba gacemuli iyo aradakavSirebul mxareze gaSlili xelis manZilis principiT Sesrulebuli calke garigebis dros, misi Tavdapirveli realuri Rirebuleba, savaraudod, miRebuli premiis toli

bass 39 md

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iqneba, Tu sawinaaRmdego mtkicebuleba ar arsebobs. Sesabamisad, Tu Tavdapirvelad finansuri garantiis xelSekruleba ar iyo klasificirebuli realuri RirebulebiT SefasebisTvis, mogebaSi an zaralSi asaxviT da ar gamoiyeneba fass 9-is 3.2.15_3.2.23 da b3.2.12_b3.2.17 (rodesac gadacemisas finansuri aqtivi ar akmayofilebs aRiarebis Sewyvetis kriteriumebs, an gamoiyeneba aqtivSi monawileobis gagrZelebis midgoma), emitentma sawarmom aseTi finansuri garantiis xelSekruleba unda Seafsos Semdegi ori sidididan udidesi TanxiT:

(i) bass 37-is Sesabamisad gansazRvruli Tanxa da

(ii) Tavdapirvelad aRiarebuli Tanxa, gamoklebuli (Tu es Sesaferisia) bass 18-is Sesabamisad aRiarebuli mTliani amortizacia (ix. fass 9-is 4.2.1(g) punqti);

b) kreditTan dakavSirebuli zogierTi garantia winapirobis saxiT ar moicavs moTxovnas imis Taobaze, rom mflobeli Tavis Tavze iRebs zaralis anazRa-urebas, Tu debitori ver gadaixdis garantirebul aqtivTan dakavSirebul Tanxebs gadaxdis vadis dadgomisas. amgvari garantiis erT-erTi magaliTia xelSekruleba, romelic gadaxdas moiTxovs winaswar gansazRvrul sakredito reitingis an kreditis indeqsis cvlilebis sapasuxod. amgvari garantiebi ar warmoadgens finansuri garantiis xelSekrulebebs fass 9-Si mocemuli ganmartebis Tanaxmad da arc sadazRvevo xelSekrulebebs fass 4-is ganmartebis Sesabamisad. isini warmoebuli finansuri instrumentebia da emitenti maTTvis am standartsa da fass 9-s iyenebs;

g) Tu finansuri garantiis xelSekruleba gacemuli iyo saqonlis gayidvasTan dakavSirebiT, emitenti bass 18-s iyenebs imis dasadgenad, rodis aRiaros garantiebidan miRebuli amonagebi da rodis _ saqonlis gayidvidan miRebuli.

mg4a. mtkiceba imis Sesaxeb, rom emitenti sawarmo xelSekrulebebs sadazRvevo xelSekrulebebad miiCnevs, rogorc wesi, Cans momxmareblebTan da maregulirebel organoebTan emitentis urTierTobebidan, xelSekrulebebidan, biznesis dokumen-taciidan da finansuri angariSgebidan. garda amisa, sadazRvevo xelSekrulebebi xSirad iseT saaRricxvo moTxovnebs eqvemdebareba, romlebic gansxvavdeba sxva tipis garigebisTvis dadgenili moTxovnebidan, rogoricaa, magaliTad, bankebis an komerciuli kompaniebis mier gacemuli xelSekruleba. aseT SemTxvevaSi, emitentis finansuri angariSgeba, rogorc wesi, moicavs gancxadebas imis Taobaze, rom emitentma gamoiyena is saaRricxvo moTxovnebi.

ganmartebebi (punqtebi 8 da 9)

mg4b- [gauqmebulia] mg4l

efeqturi saprocneto ganakveTi

mg5. zogierT SemTxvevaSi, finansuri aqtivebis SeZena xdeba nominalze mniSvnelovnad da-bali RirebulebiT, rac iwvevs sakredito danakargebis warmoSobas. sawarmoebi efeqturi saprocento ganakveTis gamoTvlis dros, amgvar sakredito danakargebs iTvaliswineben fuladi nakadebis Sefasebis dros.

mg6. efeqturi saprocento ganakveTis meTodis gamoyenebis dros, sawarmo axdens efeqtu-ri saprocento ganakveTis gamoTvlaSi Setanili nebismieri safasuris, gadaxdili an miRebuli punqtebis (fasiani qaRaldis nominaluri Rirebulebis cvlilebis TiToeu-li punqti), garigebis danaxarjebisa da sxva premiebisa Tu fasdaklebebis amortize-bas instrumentis mTliani momsaxurebis vadis ganmavlobaSi. Tumca, SeiZleba gamoye-nebul iqnes mokle periodic, es im SemTxvevaSi, Tu am periodsukavSirdeba aRniSnu-li safasurebi, gadaxdis an miRebis momentebi, garigebis danaxarjebi da sxva premie-

bass 39 md

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bi an fasdaklebebi. es iqneba SemTxveva, rodesac safasurebTan, gadaxdis an miRebis momentebTan, garigebis danaxarjebTan da sxva premiebsa Tu fasdaklebebTan dakav-Sirebuli cvladebis xelaxla gadaangariSeba instrumentis dafarvis vadis dadgo-mamde moxdeba, sabazro saprocento ganakveTebze dayrdnobiT. am SemTxvevaSi, amor-tizaciis Sesabamisi periodi iqneba Semdgomi aseTi gadafasebis TariRamde periodi. mag.: Tu cvalebadi ganakveTis mqone instrumentis premia an fasdaTmoba aisaxeba procentze, romelic instruments daericxa procentis ukanasknelad gadaxdis perio-dis damTavrebis Semdeg, an/da aisaxeba sabazro ganakveTebis cvlilebebze, romlebic moxda cvalebadi saprocento ganakveTis cvlilebebis sabazro ganakveTTan Sesabami-sobaSi moyvanis Semdeg, igi amortizebuli unda iyos Semdgom TariRamde, rodesac cvalebadi saprocento ganakveTi koreqtirebuli iqneba sabazro ganakveTis mimarT. aRniSnuli xdeba imis gamo, rom premia an fasdaTmoba ukavSirdeba momavali perio-dis garkveul TariRs (dRes), rodesac moxdeba saprocento ganakveTis xelaxla dad-gena, radgan im dRes cvladi, romelsac premia an fasdaTmoba ukavSirdeba (e.i. sap-rocento ganakveTebi), xelaxla ganisazRvreba sabazro ganakveTis mimarT. xolo, Tu premia an fasdaTmoba gamowveulia instrumentSi gansazRvruli cvalebadi saprocen-to ganakveTis SeRavaTis diapazonis cvlilebiT an/da sxva cvladebiT, romlebic da-mokidebuli ar aris sabazro ganakveTze, isini amortizebuli unda iyos instrumen-tis momsaxurebis mTeli vadis ganmavlobaSi.

mg7. cvalebadi saprocento ganakveTis mqone finansuri aqtivebisa Tu finansuri valdebu-lebebis fuladi nakadebis perioduli gadafaseba im mizniT, rom asaxos sabazro ga-nakveTis saprocento cvlilebebi, cvlis efeqtur saprocento ganakveTs. Tu cvalebadi saprocento ganakveTis finansuri aqtivi an finansuri valdebuleba aRia-rebulia Tavdapirveli RirebulebiT, romelic dafarvis ZiriTadi moTxovnebis an valdebulebebis Tanxis ekvivalenturia, momavali saprocento gadasaxdelebis xe-laxla Sefaseba, Cveulebriv, mniSvnelovan gavlenas ar iqoniebs aqtivis an valdebu-lebis sabalanso Rirebulebaze.

mg8. Tu sawarmo axdens gadasaxdeli da misaRebi Tanxebis Sefasebis koreqtirebas, man un-da gaakoreqtiros finansuri aqtivis an valdebulebis (an finansuri instrumentebis jgufis) sabalanso Rirebuleba im mizniT, rom asaxos faqtobrivi da savaraudo fu-ladi nakadebis Sesworebuli Sefasebebi. sawarmo gadaiangariSebs sabalanso Rire-bulebs finansuri instrumentis momavali fuladi nakadebis diskontirebuli Rire-bulebis gamoTvliT Tavdapirveli efeqturi saprocento ganakveTiT, an 92-e punqtis Sesabamisad gamoTvlili, Sesworebuli efeqturi saprocento ganakveTiT, rodesac Sesaferisia. koreqtirebis Tnxa unda aRiardes mogebaSi an zaralSi Semosavlis an xarjis saxiT.

mg9- [gauqmebulia] mg12a

garigebis danaxarjebi

mg13. garigebis danaxarjebi moicavs agentebis (gayidvis agentebad moqmed daqiravebul momuSaveTa CaTvliT), mrCevelebis, brokerebisa da dilerebis xelfasebsa da sako-misioebs, maregulirebeli saagentoebidan da safondo birJebidan mosakreblebsa da satransfero baJsa Tu savaldebulo mosakrebels. garigebis danaxarjebi ar moi-cavs premiebsa da fasdaTmobebs, finansur danaxarjebsa da Sida administraciul Tu mflobelTa danaxarjebs.

mg14- [gauqmebulia] mg83

amortizebuli RirebulebiT Sefasebuli finansuri aqtivebis gaufasureba da amouRebloba (punqtebi 58-70)

bass 39 md

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mg84. amortizebuli RirebulebiT Sefasebuli finansuri aqtivis gaufasurebis Sefaseba xdeba finansuri instrumentis Tavdapirveli efeqturi saprocento ganakveTis gamo-yenebiT, radgan procentis mimdinare sabazro ganakveTis diskontireba, faqtobri-vad, savaldebulos xdis finansuri aqtivebis realuri Rirebulebis Sefasebas, rom-lebic, Tavis mxriv, Sefasebulia amortizebuli RirebulebiT. Tu amortizebuli RirebulebiT Sefasebuli finansuri aqtivebis pirobebi xelaxla aris SeTanxmebuli an modificirebuli msesxeblis an emitentis finansuri siZneleebis gamo, gaufasure-bis Sefaseba xdeba Tavdapirveli efeqturi saprocento ganakveTis gamoyenebiT, pi-robebis modificirebamde. moklevadian moTxovnebTan dakavSirebuli fuladi naka-debis diskontireba ar xdeba, Tu diskontirebis efeqti arsebiTi ar iqneba. Tu amortizebuli RirebulebiT Sefasebul finansur aqtivebs gaaCnia cvladi saprocen-to ganakveTi, 63-e punqtis Sesabamisad gaufasurebis zaralis Sesafasebeli diskonti-rebis ganakveTi warmoadgens xelSekrulebiT dadgenil mimdinare efeqtur sapro-cento ganakveTs (ganakveTebs). praqtikuli TvalsazrisT, kreditors amortizebuli RirebulebiT Sefasebuli finansuri aqtivis gaufasurebis Sefaseba SeuZlia instur-mentis realuri Rirebulebis gaTvaliswinebiT, empiriuli sabazro fasis gamoyene-biT. uzrunvelyofili finansuri aqtividan misaRebi samomavlo fuladi nakadebis diskontirebuli Rirebulebis gamoTvla asaxavs fulad nakadebs, romlebic SeiZle-ba warmoiSvas uzrunvelyofis gamosyidvis uflebis dakargvis Sedegad, romelsac gamoklebuli aqvs uzrunvelyofis miRebisa da gayidvisTvis saWiro danaxarjebi, mi-uxedavad imisa, arsebobs Tu ara dagiravebul aqtivze uflebis dakargvis albaToba.

mg85. gaufasurebis Sefasebis procesi iTvaliswinebs nebismier sakredito danakargebs, ara mxolod dabali sakredito xarisxis dros. mag. Tu sawarmo kreditis miRebis sa-gareo sistemas iyenebs, igi iTvaliswinebs nebismier sakredito dones da ara mxo-lod maT, romlebic iwveven mkacr sakredito gauaresebas.

mg86. gaufasurebis zaralis odenobis Sefasebis procesma SeiZleba gamoamJRavnos mxo-lod erTeuli saxis zarali, an zaralia SesaZlo mTeli jgufi. ukanasknel SemTxve-vaSi, sawarmo gaufasurebis zarals aRiarebs mTeli jgufis1 gaufasurebis ekvival-enturi odenobiT, finansuri angariSgebis Sedgenis dRemde mopovebuli nebismieri saWiro informaciis gaTvaliswinebiT.

mg87. gaufasurebis koleqtiuri Sefasebis mizniT, finansuri aqtivebi jgufdeba erTgvaro-vani sakredito maxasiaTeblebis mixedviT, rac gamoxatavs debitoris SesaZleblo-bas, gadaixados saxelSekrulebo pirobebiT dadgenili yvela aucilebeli gadasax-deli Tanxa (mag., sakredito riskis Sefasebis an klasificirebis procesidan gamom-dinare, rac iTvaliswinebs aqtivis tips, warmoebis tips, geografiul adgilmdebare-obas, giraos tips, warsul statuss da sxva saWiro faqtorebs). SerCeuli maxasiaTeb-lebi Sesabamisia aqtivTa amgvari jgufis momavali fuladi nakadebisaTvis imis ga-mo, rom isini warmoadgens debitoris mier Sefasebul aqtivze yvela saWiro Tanxis gadaxdisunarianobis damadasturebel niSnebs. Tumca, SesaZlo zarali da sxva sta-tistikuri zarali mniSvnelovnad ganasxvavebs (a) aqtivebs, romlebic individualu-rad iqna gankuTvnili gaufasurebisaTvis da aRmoCnda, rom maTi gaufasureba ar moxda da (b) aqtivebs, romlebic ar yofila individualuri gaufasurebisaTvis ga-miznuli im mizezis gamo, rom SeiZleba gaCeniliyo gansxvavebuli gaufasurebis Ri-rebulebis arsebobis moTxovna. Tu sawarmos ar gaaCnia msgavsi maxasiaTeblebis mqone aqtivTa jgufi, igi ar awarmoebs damatebiT Sefasebebs.

mg88. jgufis aRiarebuli gaufasurebis zarali, ZiriTadad, warmoadgens im finansur aq-tivTa jgufis individualur aqtivebze gaufasurebis danakargebis identificirebis periodul analizs, romlebic koleqtiuri gaufasurebisaTvis aris gankuTvnili. ma-

1. bass 37-is 39-e punqti Seicavs miTiTebas imis Sesaxeb, Tu rogor ganisazRvros saukTeso Sefaseba SesaZ-lo Sedegebis diapazonSi

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Sinve, rogorc ki xelmisawvdomi xdeba informacia, romelic specifikurad gansaz-Rvravs jgufSi individualurad gaufasurebul aqtivebze zarals, aRniSnuli aqtive-bi jgufidan amoRebul unda iqnes.

mg89. momavali fuladi nakadebi finansur aqtivTa jgufSi, romlebic koleqtiuri gaufa-surebisaTvis ganixileba, Sefasebulia jgufSi Semavali aqtivebis msgavsi sakredito maxasiaTeblebis mqone aqtivebis zaralis istoriuli gamocdilebis safuZvelze. sa-warmoebi, romlebsac ar gaaCniaT sawarmos zaralis warsuli gamocdileba an gaaC-niaT arasakmarisi gamocdileba, iyeneben msgavsi (erTgvarovani) jgufis gamocdile-bas finansuri aqtivebis Sesadarisi jgufisaTvis. zaralis warsuli gamocdileba ko-reqtirdeba mimdinare empiriuli monacemebis gaTvaliswinebiT im mizniT, rom asa-xos arsebuli pirobebis efeqti, romlebic gavlenas ar iqoniebs im periodze, ro-melsac warsuli zaralis gamocdileba emyareba da agreTve im mizniT, rom gaauqmos istoriul periodSi pirobebis efeqtebi, romlebic dResdReobiT ar arsebobs. moma-vali fuladi nakadebis cvlilebebis Sefasebebi asaxavs da pirdapir aris dakavSire-buli periodidan periodamde cvalebad empiriul monacemebTan (iseve, rogorc dau-saqmeblobis ganakveTis, sakuTrebis fasebis, sasaqonlo fasebis, gadaxdis statusis an sxva faqtorebis cvlilebebi, romlebic warmoadgenen jgufSi warmoqmnili zara-lisa da maTi cvalebadobis damadasturebel niSnebs). momavali fuladi nakadebis Sesafaseblad gamosayenebeli meTodologiebisa da xerxebis mimoxilva regularu-lad xorcieldeba im mizniT, rom Seamciron danakargebis Sefasebasa da aqtualur danakargebs Soris sxvaoba.

mg90. mg89-e punqtis gamoyenebis magaliTad, sawarmos warsul gamocdilebaze dayrdnobiT SeuZlia gansazRvros, rom sasesxo sakredito baraTze arsebuli valis gadauxdelo-bis erT-erTi ZiriTadi mizezi msesxeblis sikvdilia. sawarmos SeuZlia daakvirdes, rom ganakveTi ucvlelia erTi wlidan meoremde. miuxedavad imisa, rom sawarmos sa-sesxo sakredito baraTebis jgufSi zogierTi msesxebeli SeiZleba gardaicvalos imave wels, gaufasurebis zarali warmoiSoba am sesxebze, maSinac ki, Tu wlis bolos sawarmo informacias ar flobs imis Sesaxeb, kerZod romeli msesxebeli gardaicva-la. gaufasurebis zaralisaTvis upriani iqneboda misi aRiareba `warmoqmnili, mag-ram ara angariSgebul~ danakargebad. Tumca, swori ar iqneboda gaufasurebis zara-lis aRiareba sikvdilis gamo, romelic jer ar momxdara (magram SesaZloa moxdes uaxloes momavalSi) im mizeziT, rom aucilebeli zaralis gamomwvevi SemTxveva (msesxeblis sikvdili) jer ar dafiqsirebula.

mg91. rodesac fuladi nakadebis Sefasebis dros istoriuli zaralis ganakveTebis gamoye-neba xdeba, Zalian mniSvnelovania, rom informacia warsuli zaralis Sesaxeb exebo-des jgufebs, romlebic, garkveulwilad, ganixileba, rogorc im jgufTa Semadgene-li nawili, romelTaTvisac istoriuli danakargebis ganakveTebi sajaro iyo. Sesa-bamisad, gamoyenebuli meTodi gamosadegi unda iyos yoveli jgufisaTvis, misi da-kavSireba SesaZlebeli gaxdes msgavsi sakredito maxasiaTeblebis mqone aqtivTa jgufis danakargebis warsul gamocdilebasa da mimdinare pirobebis amsaxvel Sesa-bamis sajaro monacemebTan.

mg92. formulaze damyarebuli xerxebi an statistikuri meTodebi SeiZleba gamoyenebul iqnes finansur aqtivTa jgufSi gaufasurebis zaralis Sesafaseblad (mag., erTgvaro-vani sabalanso sesxebisaTvis) iqamde, sanam isini warmoadgenen 63-65-e punqtebisa da mg87 mg91-is moTxovnebis Semadgenel nawils. nebismieri gamoyenebuli modeli moax-dens fulis droiTi Rirebulebis, aqtivis mTeli darCenili momsaxurebis vadis gan-mavlobaSi navaraudebi fuladi nakadebis (ara mxolod Semdeg wels) da portfelSi sesxebis navaraudebi xandazmulobis gaerTianebas da ar dauSvebs gaufasurebis za-ralis zrdas, finansuri aqtivis Tavdapirveli aRiarebis dros.

gaufasurebis aRiarebis Semdgomi saprocento Semosavlebi

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mg93. rodesac finansuri aqtivi an erTgvarovani finansuri aqtivebis jgufi Camoiwereba gaufasurebis zaralis gamo, Semdgom miRebuli saprocento Semosavlebi aRiarebuli unda iyos im saprocento ganakveTis gamoyenebiT, romelic gamoyenebul iqna momava-li fuladi nakadebis diskontirebisas, gaufasurebis danakargebis Sefasebis mizniT.

hejireba (punqtebi 71-102)

hejirebis instrumentebi (punqtebi 72-77-e)

kvalificirebadi instrumentebi (punqtebi 72 da 73-e)

mg94. im ofcionTan dakavSirebuli potenciuri zarali, romelsac sawarmo yidis, SeiZle-ba hejirebul muxlTan dakavSirebul potenciur amonagebze mniSvnelovnad didi iyos. sxva sityvebiT rom vTqvaT, gayiduli ofcioni efeqturi ar aris hejirebuli muxlis savaraudo mogebis an zaralis Sesamcireblad. amas garda, gayiduli ofcio-ni ar kvalificirdeba hejirebul instrumentad, Tu igi ar iqneba klasificirebuli SeZenili ofcionis gadamfarav ofcionad, im ofcionis CaTvliT, romelic CarTu-lia sxva finansur instrumentSi (mag., gayiduli qol-ofcioni, romelic gamoiyeneba gamosyidvadi valdebulebis hejirebisaTvis). meore mxriv, SeZenil ofcions gaaCnia zaralis ekvivalenturi an masze didi amonagebi da, Sesabamisad, gaaCnia potenciali, Seamciros mogebis an zaralis damokidebuleba realuri Rirebulebis cvlilebebeze an fulad nakadebze. amgvarad, igi SeiZleba kvalificirebuli iyos hejirebis in-strumentad.

mg95. amortizirebadi RirebulebiT Sefasebuli finansuri aqtivi SeiZleba klasificirdes hejirebis instrumentad, savaluto riskis hejirebis dros.

mg96. [gauqmebulia]

mg97. sawarmos sakuTari wilobrivi instrumentebi ar warmoadgens sawarmos finansur aq-tivebsa Tu valdebulebebs da, Sesabamisad, ar SeiZleba klasificirebuli iyos, ro-gorc hejirebis instrumentebi.

hejirebuli muxlebi (punqtebi 78-84-e)

kvalificirebadi muxlebi (punqtebi 78-80)

mg98. sawarmoTa gaerTianebis dros sawarmos Sesyidvis myari valdebuleba ar SeiZleba iyos hejirebuli muxli. gamonakliss warmoadgens mxolod ucxouri valutis gadac-vlis riski imis gamo, rom sxva saxis hejirebuli riskebis specifikurad gansazRvra da Sefaseba SeuZlebelia. xolo sxva riskebi warmoadgens biznesis mTavar riskebs.

mg99. kapital-meTodiT investireba ar SeiZleba hejirebuli muxli iyos realuri Rirebu-lebiT hejirebisas imis gamo, rom wilobrivi meTodi mekavSire sawarmos mogebaSi an zaralSi investoris kuTvnil wils ufro aRiarebs mogebaSi an zaralSi, vidre investiciis realuri Rirebulebis cvlilebebs. msgavs mizezTa gamo, konsolidire-bul Svilobil sawarmoSi ganxorcielebuli investicia ar SeiZleba iyos hejirebu-li muxli, realuri RirebulebiT hejirebis dros, im mizeziT, rom konsolidacia Svilobili sawarmos mogebasa Tu zarals aRiarebs mogebaSi an zaralSi ufro me-tad, vidre investiciis realuri Rirebulebis cvlilebebs. ucxouri operaciis Sem-TxvevaSi, wminda investiciis hejireba gansxvavebulia, radgan igi warmoadgens ucxo-uri valutis savaraudo danakargebis hejirebas, realuri RirebulebiT hejirebisas da ara investiciis Rirebulebis cvlilebis realuri RirebulebiT hejirebas.

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mg99a. me-80 punqtSi aRniSnulia, rom konsolidirebul finansur angariSgebaSi, maRali albaTobis mqone prognozirebuli Sidajgufuri garigebis savaluto riski fuldi nakadebis hejirebaSi SeiZleba miCneul iqnes hejirebul muxlad, Tu es garigeba gamosaxuli ar aris garigebis monawile sawarmos samuSao valutaSi da savaluto riski gavlenas iqoniebs konsolidirebul mogebaze an zaralze. am konteqstSi, sawarmo SeiZleba iyos saTavo sawarmo, Svilobili sawarmo, mekavSire sawarmo, erToblivi saqmianoba an filiali. Tu prognozirebul Sidajgufur garigebaSi savaluto riski gavlenas ar axdens konsolidirebul mogeba/zaralze, ar SeiZleba Sidajgufuri garigebis miCneva hejirebul muxlad. rogorc wesi, es aris roialtis, procentis gadaxdis SemTxvevebi, an erTi da imave jgufis wevrebs Soris mmarTvelobiTi xarjebi, Tu masTan dakavSirebuli sxva gare garigeba ar arsebobs. amasTan, rodesac prognozirebuli Sidajgufuri garigebis savaluto riski gavlenas iqoniebs konsolidirebul mogeba/zaralze, maSin SesaZlebelia prognozirebuli Sidajgufuri garigebis kvalificireba hejirebul muxlad. amis magaliTia jgufis wevrebs Soris sasaqonlo-materialuri faseulobebis yidva-gayidvis prognozi, Tu amas win uswrebs sasaqonlo-materialuri faseulobebis gayidva jgufis gareT sxva mxareze. analogiurad, ama Tu im mowyobilobis jgufis SigniT gayidvis prognozma, romelsac jgufSi Semavali sawarmo jgufis sxva sawarmoebisaTvis awarmoebs, romlebic mas TavianT saqmianobaSi gamoiyeneben, SeiZleba gavlena iqonios konsolidirebul mogeba/zaralze. magaliTad, es SeiZleba imitom moxdes, rom mowyobilobas cveTas daaricxavs myidveli sawarmo da mowyobilobasTan dakavSirebiT Tavdapirvelad aRiarebuli Tanxa SeiZleba Seicvalos, Tu prognozirebuli Sidajgufuri garigeba gamosaxuli ar iqneba myidveli sawarmos samuSao valutiT.

mg99b. Tu prognozirebuli Sidajgufuri garigeba kvalificirdeba hejirebis buRaltruli aRricxvisaTvis, maSin 95(a) punqtis Sesabamisad sxva srul SemosavalSi aRiarebul nebismier Semosulobas an zarals klasifikacia unda Seecvalos da aisaxos mogebaSi an zaralSi, rogorc reklasifikaciis koreqtireba, imave periodSi, an im periodebis ganmavlobaSi, rodesac hejirebuli garigebis savaluto riski gavlenas axdens konsolidirebul mogebaze an zaralze.

mg99ba. sawarmos SeuZlia hejirebuli muxlis fulad nakadebSi an realur RirebulebaSi momxdari yvelanairi cvlileba miakuTvnos hejirebis urTierTobas. sawarmos aseve SeuZlia hejirebis urTierTobas miakuTvnos hejirebuli muxlis fulad nakadebSi an realur RirebulebaSi momxdari yvelanairi cvlileba, romelic Tavsdeba garkveuli fasis an sxva cvladis zemoT an qvemoT (calmxrivi riski). hejirebis instrumentis Sesyiduli ofcionis sakuTari Rirebuleba (Tu masac igive ZiriTadi pirobebi da gansazRvruli riski aqvs), magram ara misi droiTi Rirebuleba, asaxavs hejirebuli muxlis calmxriv risks. magaliTad, sawarmos SeuZlia hejirebis urTierTobisTvis gansazRvros prognozirebuli saqonlis Sesyidvis fasis zrdiT ganpirobebuli momavali fuladi nakadebis Sedegebis cvalebadoba. aseT SemTxvevaSi, hejirebis urTierTobas miekuTvneba mxolod im fuladi nakadebis zarali, romelic ganpirobebulia garkveuli winaswargansazRvruli donis zemoT fasis zrdiT. hejirebis riski ar iTvaliswinebs Sesyiduli ofcionis droiT Rirebulebas, radgan droiTi Rirebuleba ar aris prognozirebuli garigebis iseTi komponenti, romelic gavlenas axdens mogebaze an zaralze (ix. 86(b) punqti).

finansuri muxlebis hejirebul muxlebad klasificireba (punqtebi 81 da 81a)

mg99g. Tu finansuri aqtivi an finansuri valdebulebidan fuladi nakadis nawili klasificir-deba, rogorc hejirebuli muxli, aRniSnuli klasificirebuli nawili naklebi unda iyos, vidre mTliani fuladi nakadi aqtividan an valdebulebidan. mag., valdebulebis

SemTxvevaSi, romlis efeqturi saprocento ganakveTi LIBOR-ze dabalia, sawarmos ar

SeuZlia ganixilos (a) valdebulebis nawili, rogorc ZiriTad Tanxas LIBOR-iT dadge-

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nili procentis damatebiT miRebuli raodenobis ekvivalenturi da (b) rogorc uaryo-fiTi narCeni nawili (Rirebuleba). Tumca, sawarmos SeuZlia ganixilos mimdinare fi-nansuri aqtividan Tu finansuri valdebulebidan mTliani fuladi nakadebi, rogorc hejirebuli muxli da rogorc hejirebuli muxli mxolod erT calkeul riskze (e.i. Zi-

riTad Tanxas plus LIBOR-iT dadgenil procents minus 100 sabaziso erTeuli) da gana-xorcielos aRniSnuli mimdinare valdebulebis fuladi nakadebis an realuri Rirebu-

lebis hejireba, romelic dakavSirebulia LIBOR-is cvlilebasTan. sawarmos, agreTve, SeuZlia airCios hejirebis koeficienti imisaTvis, rom gaaumjobesos hejirebis efeq-turoba, romelic aRwerilia punqtSi mg100.

mg99d. amas garda, Tu fiqsirebuli ganakveTis finansuri instrumenti hejirebulia misi mi-Rebidan drois raRac periodis Semdeg da saprocento ganakveTebi imavdroulad Seicvala, sawarmos SeuZlia ganixilos, rom sawyisi ganakveTis ekvivalenturi nawi-li didia, vidre muxlze gadaxdili saxelSekrulebo ganakveTi. sawarmos ase SeuZ-lia im SemTxvevaSi moiqces, Tu sawyisi ganakveTi naklebia, vidre efeqturi sapro-cento ganakveTi, romelic ganixileba imgvarad, rom sawarmom SeiZina instrumenti im dRes, rodesac pirvelad aRiara hejirebuli muxli. mag., warmovidginoT, sawarmo yidulobs 100 fe Rirebulebis fiqsirebul ganakveTis finansur aqtivs, romelsac

gaaCnia 6 procenti efeqturi saprocento ganakveTi im dros, rodesac LIBOR aris 4 procenti. igi iwyebs aRniSnuli aqtivis hejirebas drois garkveuli periodis Sem-

deg, rodesac LIBOR gaizrdeba 8 procentamde da aqtivis realuri Rirebuleba Sem-cirdeba 90 fe Rirebulebamde. sawarmo angariSobs, rom Tu man aqtivi iyida dRes, rodesac aqtivi pirvelad iqna klasificirebuli 90 fe realuri Rirebulebis mqone hejirebul muxlad, efeqturi saprocento Semosavali iqneba 9,5 procenti. imis ga-

mo, rom LIBOR naklebia, vidre efeqturi saprocento Semosavali, sawarmos SeuZ-

lia ganixilos LIBOR–s 8 procenti xelSekrulebis saprocento fuladi nakadebis nawilobriv Semadgenel nawilad da, nawilobriv, mimdinare realur Rirebulebasa (e.i. 90fe) da dafarvis Tanxas (e.i. 100fe) Soris sxvaobis nawilad.

mg99e. 81-e punqti sawarmos uflebas aZlevs, hejirebis risks miakuTvnos zogierTi sxva cvlileba, garda finansuri instrumentis realuri Rirebulebis mTliani cvli-lebisa, an fuladi saxsrebis cvalebadobisa. magaliTad:

a) finansuri instrumentis mTeli fuladi nakadebi SeiZleba ganisazRvros, rogorc fuladi saxsrebis an realuri Rirebulebis iseTi cvlileba, romlis mikuTvneba SesaZleblia zogierT (magram ara yvela) riskze; an

b) finansuri instrumentis zogierTi (magram ara yvela) fuladi nakadebi SeiZleba ganisazRvros, rogorc fuladi saxsrebis an realuri Rirebulebis iseTi cvlileba, romelic miekuTvneba yvela an mxolod zogierT risks (e.i. finansuri instrumentis raRac `nawili~ SeiZleba miCneul iqnes iseT cvlilebad, romlis mikuTvnebac SesaZlebelia yvela an mxolod zogierT riskze.

mg99v. imisaTvis, rom muxli uflebamosili iyos hejirebis aRricxvisaTvis, masze mi-kuTvnebuli riskebi da nawilebi unda iyos finansuri instrumentis gancalkevebiT identificirebadi komponentebi da amave dros SesaZlebeli iyos am riskebisa da finansuri instrumentis nawilebis cvlilebiT gamowveuli mTliani finansuri instrumentis fuladi nakadebis, an realuri Rirebulebis cvlilebis saimedod Sefaseba. magaliTad:

a) fiqsirebulganakveTiani finansuri instrumentisTvis, romelic hejirebulia realuri Rirebulebis iseTi cvlilebisTvis, romelic miekuTvneba urisko saprocento ganakveTis an amosavali saprocento ganakveTis cvlilebas. urisko an amosavali saprocento ganakveTi, rogorc wesi, miiCneva finansuri instrumen-tis gancalkevebiT identificirebad komponentad, aseve komponentad, romlis saimedod Sefaseba SesaZlebelia;

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b) inflacia ar aris gancalkevebiT identificirebadi da saimedod Sefasebadi da ar SeiZleba misi riskad an finansuri instrumentis nawilad miCneva, Tu dakmayofilebuli ar aris Semdegi (g) punqtis moTxovnebi;

g) fuladi nakadebis inflaciuri nawili, romelic xelSekrulebiT aris gansaz-Rvruli inflaciasTan dakavSirebuli (inflaciis gaTvaliswinebiT indeqsi-rebuli) aRiarebuli obligaciisTvis (Tu ar moiTxoveba CarTuli warmoebuli instrumentis calke aRricxva), warmoadgens gancalkevebiT identificirebad komponents da aseve komponents, romlis saimedod Sefaseba SesaZlebelia.

arafinansuri muxlebis hejirebul muxlebad klasificireba (punqti 82)

mg100. arafinansuri aqtivis an arafinansuri valdebulebis komponentis Semadgeneli nawi-lis fasis cvlilebebs, ZiriTadad, ar gaaCnia winaswar savaraudo, gancalkevebiT Sefasebadi efeqti muxlis fassze, romelic Sesadarisia, davuSvaT, obligaciis fasis sabazro saprocento ganakveTis cvlilebebTan. amgvarad, arafinansuri aqtivi an arafi-nansuri valdebuleba warmoadgens hejirebul muxls mxolod mTlianobaSi an ucxouri valutis gadacvlis riskisaTvis. Tu arsebobs sxvaoba hejirebis instrumentis pirobeb-sa da hejirebul muxls Soris (mag., braziliuri yavis dagegmili Sesyidvis hejirebis-Tvis kolumbiuri yavis Sesyidvis sxva msgavsi pirobebis mqone forvarduli xelSekrulebis gamoyenebiT), hejirebis urTierToba SeiZleba kvalificirdes hejire-bis urTierTobad, 88-e punqtis yvela pirobis gaTvaliswinebiT, imis CaTvliT, rom he-jireba mosalodnelia maRalefeqturi iyos. am mizeziT, hejirebis instrumentis Rire-buleba SeiZleba meti an naklebi iyos, vidre hejirebuli muxlisa, Tu aRniSnuli aum-jobesebs hejirebis urTierTobis efeqturobas. mag., aRiarebis analizi SeiZleba gamo-yenebuli iyos imisaTvis, rom Camoayalibos statistikuri urTierToba hejirebul mux-lsa (e.i. braziliur yavaze dadebuli garigeba) da hejirebul instruments (e.i. kolumbi-ur yavaze dadebuli garigeba) Soris. Tu arsebobs safuZvliani statistikuri urTier-Toba or cvladsSoris (e.i. braziliuri yavisa da kolumbiuri yavis or erTeul fass Soris), regresis xazis daxra SeiZleba gamoyenebul iqnes hejirebis koeficientis da-sadgenad, romelic mosalodnel efeqturobas maqsimalurad gazrdis. Tumca, hejirebis urTierToba SeiZleba aisaxos efeqturobaSi, romelic aRiarebuli iqneba hejirebis urTierTobis periodis mogebaSi an zaralSi.

muxlebis jgufis hejirebul muxlebad klasificireba (punqtebi 83 da 84)

mg101. wminda erTiani poziciis hejireba (e.i. msgavsi dafarvis vadis mqone yvela wminda fiqsirebuli ganakveTis aqtivebisa da fiqsirebuli ganakveTis valdebulebebis), ro-gorc specifikuri hejirebuli muxlisa, ar ganixileba hejirebis arRicxvad. Tumca, am tipis hejirebis urTierTobisas, hejirebis aRricxvis mogebaze an zaralze TiT-qmis SiZleba igive efeqti iqnes miRebuli, ZiriTadi muxlebis nawilis hejirebul muxlad klasificirebis SemTxvevaSi. mag., Tu banks aqvs 100 fe Rirebulebis aqtivebi da 90 fe Rirebulebis valdebulebebi msgavsi bunebis riskebiTa da vadebiT da ax-dens wminda 10 fe danakargebis hejirebas, igi SeiZleba ganixilebodes aRniSnuli aq-tivebis 10 fe Rirebulebis hejirebul muxlad. aseTi klasificireba SeiZleba iqnes gamoyenebuli, Tu amgvari aqtivebi da valdebulebebi fiqsirebuli ganakveTis in-strumentebia, ra SemTxvevaSic es iqneba realuri RirebulebiT hejireba. aseve, Tu sawarmos gaaCnia 100 fe ucxouri valutiT Sesyidvis myari valdebuleba da 90 fe ucxouri valutiT gayidvis myari valdebuleba, mas SeuZlia moaxdinos wminda 10 fe Rirebulebis hejireba warmoebulis miRebis gziTa da misi hejirebul muxlad kla-

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sificirebiT, rom igi 100 fe RirebulebiT Sesyidvis myar valdebulebasTan dakav-Sirebuli 10 fe Rirebulebis hejirebis instrumentia.

hejirebis aRricxva (punqtebi 85-102-e)

mg102. realuri RirebulebiT hejirebis magaliTia saprocento ganakveTebis cvlilebiT gamowveuli fiqsirebuli ganakveTis savalo instrumentis realuri Rirebulebis sa-varaudo cvlilebebis hejireba. aseTi hejireba SeiZleba ZalaSi iyos Sesuli emi-tentis an mflobelis mier.

mg103. fuladi saxsrebis hejirebis magaliTia svopis gamoyeneba im mizniT, rom cvladi ga-nakveTis vali gadayvanil iqnes fiqsirebuli ganakveTis valSi (e.i. momavali gari-gebis hejireba, rodesac hejirebuli momavali fuladi nakadebi warmoadgens moma-val saprocento gadasaxdelebs).

mg104. myari valdebulebis hejireba (mag., elqtroenergiis utilizaciiT gamowveuli sawva-vis fasis cvlilebis hejireba, rac dakavSirebulia sawvavis fiqsirebuli fasiT Ses-yidvis araRiarebul saxelSekrulebo valdebulebebTan) warmoadgens realuri Ri-rebulebis savaraudo cvlilebis hejirebas. Sesabamisad, aseTi hejireba warmoad-gens realuri RirebulebiT hejirebas. Tumca, 87-e punqtis Tanaxmad, myari valdebu-lebis ucxouri valutis riskis hejireba alternatiulad SeiZleba miCneul iqnes fuladi nakadebis hejireba.

hejirebis efeqturobis Sefaseba

mg105. hejireba maRalefeqturad CaiTvleba mxolod im SemTxvevaSi, Tu qvemoT CamoTvli-li orive pirobaa dakmayofilebuli:

a) hejirebis dawyebisas da Semdgom periodSi hejireba mosalodnelia, rom maRa-lefeqturi iyos fuladi nakadebis an realuri Rirebulebis hejirebul riskTan dakavSirebuli gadafarvadi cvlilebebis misaRwevad im periodis ganmavlobaSi, romelSic hejireba xorcieldeba. aseTi varaudebi SeiZleba demonstrirebuli iyos sxvadasxva gziT, maT Soris, hejirebul riskTan dakavSirebuli hejirebuli muxlis realuri Rirebulebis Tu fuladi nakadebis warsuli cvlilebebis Seda-rebiT cvlilebebTan, romlebic dakavSirebulia hejirebis instrumentis realu-ri Rirebulebisa da fuladi nakadebis warsul cvlilebebTan, an maRali statis-tikuri korelaciis demonstrirebiT hejirebuli muxlisa da hejirebis instru-mentis realur Rirebulebasa da fulad nakadebs Soris. sawarmos SeuZlia maRa-li koeficienti amoirCios imisaTvis, rom gaaumjobesos hejirebis efeqturoba punqt mg100-Si aRwerilis Sesabamisad;

b) hejirebis aqtualuri Sedegebi moqceulia 80-125 procents Soris. mag., Tu aqtua-luri Sedegebi warmoadgens hejirebis instrumentze 120 fe odenobis zarals, xo-lo amonagebi fulad instrumentze udris 100 fe-s, kontrangariSi SeiZleba Sefa-sebuli iyos 120/100, rac udris 120 procents, an/da 100/120, rac 83 procentis to-lia. am magaliTSi, hejirebis Sefaseba akmayofilebs (a) punqtis pirobas da sa-warmo aseT hejirebas maRalefeqturad miiCnevs.

mg106. efeqturoba fasdeba minimalurad, rodesac sawarmo amzadebs wliur an periodul finansur angariSgebebs.

mg107. es standarti ar gansazRvravs hejirebis efeqturobis Sefasebis calkeul meTods. meTo-di, romelsac sawarmo efeqturobis Sefasebas miusadagebs, damokidebulia riskis mar-Tvis strategiaze. mag., Tu sawarmos riskis marTvis strategia hejirebis instrumentis Rirebulebis periodul koreqtirebas axdens im mizniT, rom asaxos hejirebuli pozi-ciis cvlilebebi, sawarmom unda moaxdinos imis demonstrireba, rom hejireba maRale-feqturi iqneba mxolod periodamde, sanam hejirebis instrumentis Rirebulebis Sem-dgomi koreqtireba moxdeba. zog SemTxvevaSi, sawarmo iyenebs gansxvavebul meTodebs hejirebis gansxvavebuli tipebisaTvis. sawarmos hejirebis strategiis dokumentacia Se-

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icavs mis mier efeqturobis Sefasebis procedurebs. aRniSnuli procedurebi gamoiyene-ba manamde, sanam Sefaseba moicavs nebismier amonagebsa da zarals hejirebis instrumen-tze an/da sanam instrumentis droiTi Rirebuleba gamoiricxeba.

mg107a. Tu sawarmo axdens muxlze SesaZlo zaralis 100 procentze naklebis hejirebas, mag., 85 procents, man unda ganixilos hejirebuli muxli, rogorc SesaZlo zaralis 85 procenti da unda Seafasos araefeqturoba hejirebuli 85 procentis cvlilebaze dayrdnobiT. Tumca, SesaZlo zaralis SerCeuli 85 procentis hejirebisas sawarmom SeiZleba gamoiyenos hejirebis koeficienti, Tu aRniSnuli aumjobesebs hejirebis mosalodnel efeqturobas, rogorc mocemulia punqtSi mg100.

mg108. Tu ZiriTadi hejirebis instrumentisa da hejirebuli aqtivis, valdebulebis, myari valdebulebis an maRalsavaraudo momavali garigebis vadebi erTi da igivea, hejire-bul riskTan dakavSirebuli realuri Rirebulebisa da fuladi nakadebis cvlilebebi SeiZleba erTmaneTis mier advilad gadafaruli iyos, hejirebis ZalaSi Sesvlisa da Semdgomi periodis ganmavlobaSic. mag., saprocento ganakveTis svopi advilad SesaZle-belia efeqturi hejireba iyos, Tu pirobiTi da ZiriTadi Tanxebi, vada, fasdadgenis va-debi, saprocento da ZiriTadi misaRebi Tanxebis vadebi Tu gadasaxdelebi da saprocen-to ganakveTis Sefasebis ZiriTadi meTodebi erTi da igivea hejirebis instrumentisa da hejirebuli muxlisaTvis. amas garda, saqonlis forvarduli xelSekrulebiT momava-li Sesyidvis maRalsavaraudo hejireba SeiZleba efeqturad ganixilebodes:

a) Tu forvarduli xelSekruleba gamiznulia imave raodenobis, imave saqonlis imave dRes da adgilze SesyidvisaTvis, risTvisac gamiznulia dagegmili hejire-buli Sesyidva;

b) forvarduli xelSekrulebis realuri Rirebuleba dasawyisSi nulis tolia; da

g) Tu forvarduli xelSekrulebis diskonti da premia gamoricxulia efeqturobis Sefasebidan da aRiarebulia mogebaSi an zaralSi an/da dagegmili maRalsavarau-do garigebidan mosalodneli fuladi nakadebis cvlileba emyareba saqonlis forvardul fass.

mg109. zogjer, hejirebis instrumenti faravs mxolod hejirebuli riskis nawils. mag., he-jireba ar iqneba srulad efeqturi, Tu hejirebis instrumenti da hejirebuli muxli gansazRvruli gansxvavebul valutaSi, romlebic ar SeiZleba moZraobdes erTmane-Tis paralelurad. aseve, saprocento ganakveTis riskis hejireba, warmoebulis ga-moyenebiT arasrulad efeqturi iqneba, Tu warmoebulis realuri Rirebulebis cvlilebis nawili dakavSirebulia kontragentis sakredito riskTan.

mg110. hejirebis aRricxvad kvalificirebisaTvis, hejireba unda ukavSirdebodes specifi-kurad gansazRvrul da klasificirebul risks da ara sawarmos ZiriTadi biznesis risks da gavlenas unda axdendes sawarmos mogebaze an zaralze. fizikuri aqtivis moZvelebis riskis an mTavrobis mier qonebis eqspropriaciis riskebis hejireba mi-uRebelia hejirebis aRricxvisaTvis; efeqturoba ar SeiZleba Sefasebuli iyos imis gamo, rom aRniSnuli riskebi saimedod Sefasebadi ar aris.

mg110a. 74(a) punqti sawarmos uflebas aZlevs, ganacalkevos ofcionis xelSekrulebis sakuTari Rirebuleba da droiTi Rirebuleba da hejirebis instrumentad miiCnios mxolod ofcionis xelSekrulebis sakuTari Rirebuleba. amgvarma klasificirebam SeiZleba gamoiwvios hejirebis urTierToba, romelic mTlianad efeqturi iqneba im fuladi nakadebis cvlilebebis urTierTgadafarvis miRwevis TvalsazrisiT, romlebic ganekuTvneba prognozirebuli garigebis calmxrivi riskis hejirebas, Tu prognozirebuli garigebisa da hejirebis instrumentis ZiriTadi pirobebi erTi da igivea.Y

110b. Tu sawarmo Sesyidvis xelSekrulebs mTlianad gansazRvravs rogorc prognozirebuli garigebidan warmoSobili calmxrivi riskis hejirebis instruments, hejirebis

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urTierToba mTlianad ar iqneba efeqturi. es imiTa ganpirobebuli, rom ofcionisTvis gadaxdili premialuri Tanxa moicavs droiT Rirebulebas da, rogorc mg99ba punqtSi iyo aRniSnuli, hejirebisTvis gansazRvruli calmxrivi riski ki ar moicavs ofcionis droiT Rirebulebas. amgvarad, aseT situaciaSi, ar moxdeba ofcionis premialuri Tanxis droiT RirebulebasTan dakavSirebuli fuladi nakadebisa da hejirebuli riskis urTierTgadafarva.

mg111. saprocento ganakveTis riskis SemTxvevaSi, hejirebis efeqturoba SeiZleba Sefasdes finansuri aqtivebisa da valdebulebebis dafarvis ganrigis Sedgenis meSveobiT, rac gviCvenebs mosalodnel wminda saprocento danakargebs drois yoveli periodisaT-vis maSin, rodesac wminda SesaZlo danakargebi dakavSirebulia specifikur aqtivsa Tu valdebulebasTan (an specifikuri aqtivebis an valdebulebebis jgufTan an maT specifikur nawilTan) da iwvevs wminda SesaZlo danakargebis zrdas, xolo hejire-bis efeqturobis Sefaseba xdeba aRniSnuli aqtivisa da valdebulebis sapirispirod.

mg112. hejirebis efeqturobis Sefasebisas sawarmo, ZiriTadad, ganixilavs fulis droiT Rirebulebas. hejirebuli muxlis fiqsirebuli saprocento ganakveTi aucilebeli ar aris, zustad emTxvevodes saprocento xasiaTis aqtivis fiqsirebul saprocento ganakveTs svopis dros, romelic klasificirdeba, rogorc realuri RirebulebiT hejireba. arc saprocento xasiaTis aqtivis an valdebulebis cvladi saprocento ga-nakveTi saWiroebs imas, rom igive iyos, rac fuladi nakadebis hejirebad miCneuli svopis cvladi saprocento ganakveTia. svopis realuri Rirebuleba warmoiSoba mi-si wminda angariSsworebebidan. svopis fiqsirebuli an cvladi ganakveTebi SeiZleba Seicvalos wminda angariSsworebaze gavlenis moxdenis gareSe, im SemTxvevaSi, Tu orive icvleba erTi da imave sididiT.

mg113. Tu sawarmo ar akmayofilebs hejirebis efeqturobis kriteriums, igi wyvets hejire-bis aRricxvas im ukanaskneli TariRiT, rodesac hejirebis efeqturobis daskvna iyo demonstrirebuli. Tumca, Tu sawarmo adgens, rom SemTxvevis an garemo pirobebis cvlileba iwvevs hejirebis urTierTobis kriteriumis gauaresebas da warmoaCens, rom hejireba efeqturi iyo, sanam SemTxveva an garemo pirobebi warmoiSoboda, sa-warmo wyvets hejirebis aRricxvas im dRidan, rodesac moxda SemTxvevis an garemo pirobebis cvlileba.

mg113a. gaurkvevlobis Tavidan asacileblad, Tavdapirveli kontrahentis kliringuli kontrahentiT Secvlis Sedegebi da Sesabamisi cvlilebebis Setana, rac aRwerilia

91(a)(ii) da 101(a) (ii) qvepunqtebSi, unda aisaxos hejirebis instrumentis SefasebaSi da, maSasadame, hejirebis efeqturobis analizsa da hejirebis efeqturobis SefasebaSic.

realuri Rirebulebis hejirebis aRricxva portfelis saprocento ganakveTis riskis hejirebisas

mg114. finansuri aqtivebis an valdebulebebis portfelTan dakavSirebuli saprocento ga-nakveTis riskis realuri Rirebulebis hejirebisas, sawarmo unda akmayofilebdes am standartis moTxovnebs im SemTxevaSi, Tu igi Seesabameba procedurebs, romlebic mocemulia (a)-(i) da mg115-mg132 punqtebSi:

a) sawarmo riskebis marTvis procesis farglebSi gansazRvravs im muxlebis por-tfels, romelTa saprocento ganakveTis riskis hejirebac surs. portfeli SeiZ-leba Seicavdes mxolod aqtivebs, mxolod valdebulebebs an orives erTad. sa-warmos ufleba aqvs gansazRvros ori an ramdenime portfeli, ra SemTxvevaSic mimarTavs qvemoT CamoTvlil miTiTebebs cal-calke TiToeuli portfelisaT-vis;

b) sawarmo portfels aanalizebs fasdadgenis periodebSi, romlebic damyarebulia ufro mosalodnel, vidre saxelSekrulebo fasdadgenis vadebze. fasdadgenis pe-riodSi analizi SeiZleba gakeTdes sxvadasxva xerxiT, maT Soris, fuladi sax-srebis ganrigis dawesebiT im periodebSi, romlebSic mosalodnelia maTi war-

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moSoba, an pirobiTi, ZiriTadi Tanxebis ganrigis dawesebiT nebismieri perio-dis ganmavlobaSi, sanam fasebis dadgena iqneba mosalodneli;

g) analizidan gamomdinare, sawarmo gansazRvravs Tanxas, romlis hejirebasac igi apirebs. sawarmo gansazRvruli portfelidan aqtivebisa da valdebulebebis ra-odenobas miiCnevs hejirebul muxlad (magram ara wminda Rirebulebad), rome-lic im Rirebulebis ekvivalenturia, rasac sawarmo ganixilavs hejirebulad. aRniSnuli raodenoba, agreTve, gansazRvravs procentulobis Sefasebas, rome-lic gamoiyeneba efeqturobis testirebisaTvis punqti mg126(b)-s Sesabamisad;

d) sawarmo afasebs saprocento ganakveTis riskis hejirebas. aRniSnuli riski SeiZ-leba saprocento gankveTis riskis nawili iyos hejirebuli poziciis yovel mux-lSi, rogorc sawyisi saprocento ganakveTi (mag., LIBOR);

e) sawarmo ganixilavs erT an met hejirebis instruments fasdadgenis yoveli Ta-riRisaTvis;

v) zemoxsenebul (g)-(e) punqtebSi moyvanili klasifikaciis gamoyenebisas, sawarmo gansazRvravs sawyis da Semdgom periodebs, raTa daadginos, aris Tu ara mosa-lodneli, rom hejireba maRalefeqturi iyos periodSi, romelSic igi klasifi-cirdeba;

z) sawarmo periodulad afasebs hejirebuli muxlis realuri Rirebulebis cvli-lebas (rigorc gansazRvrulia (g) punqtSi), romelic dakavSirebulia hejirebul riskTan (rogorc gansazRvrulia (d) punqtSi) (b) punqtiT gansazRvruli mosa-lodneli fasdadgenis TariRebze dayrdnobiT. imis gaTvaliswinebiT, rom heji-reba ganixileba maRalefeqturad, rodesac misi Sefaseba Cveulebriv xdeba sa-warmos mier efeqturobis Sefasebis dokumentirebuli meTodis gamoyenebiT, sa-warmo hejirebuli muxlis realuri Rirebulebis cvlilebas aRiarebs mogebaSi an zaralSi, amonagebisa Tu zaralis saxiT an/da finansuri mdgomareobis angariSgebaSi, oridan erTi saxis muxlad, rogorc aRwerilia 89-e punqtSi. rea-luri Rirebulebis cvlileba gadanawilebuli ar unda iyos individualur aqti-vebsa da valdebulebebze;

T) sawarmo hejirebis instrumentis (instrumentebis) realuri Rirebulebis cvli-lebas afasebs (rogorc mocemulia (e) punqtSi) da mas aRiarebs Semosulobis an zaralis saxiT mogebaSi an zaralSi. hejirebis instrumentis (instrumentebis) realuri Rirebuleba aRiarebuli unda iyos aqtivad an valdebulebad sawarmos finansuri mdgomareobis angariSgebaSi;

i) nebismieri araefeqturoba1 unda aRiardes mogebaSi an zaralSi, rogorc (z) pun-qtis Sesabamisad gansazRvruli realur Rirebulebasa da (T) punqtSi gansaz-Rvrul cvlilebas Soris sxvaoba.

mg115. aRniSnuli midgoma qvemoT ufro detalurad aris ganxiluli. midgoma gamoyenebuli unda iyos mxolod saprocento ganakveTis riskis realuri RirebulebiT hejirebi-sas, romelic dakavSirebulia finansuri aqtivebisa da valdebulebebis portfel-Tan.

mg116. mg114(a) punqtSi ganxiluli portfeli SeiZleba Seicavdes aqtivebsa da valdebule-bebs. alternatiulad, igi SeiZleba warmoadgendes portfels, romelic Seicavs mxo-lod aqtivebs an mxolod valdebulebebs. portfeli gamoiyeneba aqtivebisa da val-debulebebis im raodenobis dasadgenad, romlis hejirebasac sawarmo apirebs. Tum-ca, portfeli TavisTavad ar klasificirdeba, rogorc hejirebuli muxli.

1. am konteqstSi arsebiToba imave mniSvnelobiT gamoiyeneba, rogorc yvelgan fass-ebSi.

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mg117. mg114(b) punqtis Sesabamisad, sawarmo muxlis mosalodnel fasdadgenis vadas gansaz-Rvravs uaxloesi TariRebiT, rodesac mosalodnelia aRniSnuli muxlis dafarva an misi fasis sabazro ganakveTiT gansazRvra. mosalodneli fasdadgenis vadebi gani-sazRvreba hejirebis dawyebis dros da hejirebis xangrZlivobis mTeli vadis gan-mavlobaSi, istoriul gamocdilebasa da sxva SesaZlo informaciaze dayrdnobiT (winaswar gadasaxdelebis ganakveTebTan, saprocento ganakveTebTan da maT Soris urTierTobasTan dakavSirebuli informaciisa da varaudebis CaTvliT). sawarmoebi, romlebsac ar gaaCniaT sawarmos specifikuri gamocdileba an gaaCniaT arasakmari-si gamocdileba, iyeneben msgavsi jgufis gamocdilebas Sesadarisi finansuri instru-mentebisaTvis. aRniSnuli Sefasebebis mimoxilva xdeba periodulad arsebuli ga-mocdilebis Sesabamisad. fiqsirebuli ganakveTis winaswar gadasaxdeli aqtivis Sem-TxvevaSi, mosalodneli fasdadgenis TariRi aris TariRi, rodesac mosalodnelia aqtivis winaswar gadaxda, Tu misi fasis dadgena sabazro ganakveTiT ar xdeba ufro adrindeli TariRiT. erTgvarovani aqtivebis jgufisaTvis mosalodnel fasdadge-nis vadebze damyarebulma periodulma analizma SeiZleba miiRos procentebis jguf-ze da ara individualur aqtivebze gadanawilebis forma, drois yovel monakveTSi. sawarmom amgvari gadanawilebis mizniT SeiZleba gamoiyenos sxva meTodologiac. mag., mas SeuZlia gamoiyenos winaswar gadaxdis ganakveTis gamamravlebeli, amortizebuli sesxebis gadasanawileblad drois periodebSi, romlebic emyareba mosalodnel momaval vadebs. Tumca, meTodologiebi amgvari gadanawilebisaTvis unda Seesabamebodes sawarmos riskis marTvis procedurebsa da miznebs.

mg118. mg114(g) punqtSi mocemuli klasifikaciis magaliTis Tanaxmad, Tu fasdadgenis calkeul periodSi sawarmo daadgens, rom mas gaaCnia 100 fe Rirebulebis fiqsirebuli ganakve-Tis mqone aqtivebi da 80 fe Rirebulebis fiqsirebuli ganakveTis mqone valdebulebebi da gadawyvetilebas iRebs, moaxdinos mTliani 20 fe–is wminda poziciis hejireba, igi hejirebul muxlad ganixilavs 20 fe Rirebulebis aqtivebs (aqtivebis nawils). klasifi-cireba gamoisaxeba ufro fuladi erTeulebiT (mag., dolaris, evros, funtis an randis), vidre individualuri aqtivebiT. aqedan gamomdinare, aqtivebi (an valdebulebebi), ro-melTaganac amoRebulia hejirebuli Rirebuleba – e.i. mTliani 100 fe Rirebulebis aq-tivebi - qvemoT moyvanili magaliTebis Sesabamisad, unda warmoadgendes:

a) muxlebs, romelTa realuri Rirebuleba icvleba hejirebuli saprocento ganak-veTis cvlilebasTan erTad; da

b) muxlebi, romlebic SeiZleba akmayofilebdes realuri Rirebulebis hejirebis aRricxvis moTxovnebs, Tu isini gamiznulia cal-calke hejirebisTvis. kerZod, fass 9 gansazRvravs, rom moTxovnis maxasiaTeblis mqone finansuri valdebule-bis realuri Rirebuleba (rogoricaa moTxovnamde depoziti an zogierTi tipis vadiani depoziti) ar unda iyos naklebi, vidre moTxovnisas gadasaxdeli Tanxa, romelic diskontirdeba pirvelive dRidan, rodesac Tanxis gadaxda SeiZleba iqnes moTxovnili. amitom aseTi muxli ver daakmayofilebs realuri Rirebule-bis hejirebis aRricxvis moTxovnebs arc erT sxva periodSi, garda yvelaze mokle periodisa, rodesac mflobels SeuZlia gadaxdis moTxovna. zemoxsenebul magaliTSi, hejirebuli pozicia aqtivebis Rirebulebaa. amitom aseTi valdebu-lebebi ar warmoadgens hejirebuli muxlis nawils, aramed sawarmo iyenebs im aqtivis Rirebulebis dasadgenad, romelic gamiznulia, rom iyos hejirebuli muxli. Tu sawarmos surs sxvadasxva valdebulebis hejireba, klasificirebuli hejirebuli muxlis Tanxa sawarmom unda gansazRvros fiqsirebuli ganakveTis mqone valdebulebebis Rirebulebis safuZvelze da ar unda gaiTvaliswinos valdebulebebi, romelTa dafarvac sawarmos SeiZleba uaxloes periodSi mo-eTxovos, xolo procentis maCvenebeli, romelic gamoiyeneba hejirebis efeqtu-robis dasadgenad mg126(b) punqtis Sesabamisad, gamoiTvleba, rogorc procenti aRniSnuli sxva valdebulebebis mimarT. magaliTad, warmovidginoT: sawarmo as-kvnis, rom mas fasdadgenis garkveul dRes gaaCnia 100 fe Rirebulebis fiqsire-

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buli ganakveTis mqone valdebulebebi, romlebic Seicavs 40fe moTxovnamde de-pozits da 60 fe Rirebulebis valdebulebebs, romlebsac ar gaaCnia moTxovnis maxasiTebeli da aseve 70 fe Rirebulebis fiqsirebuli ganakveTis aqtivebi. Tu sawarmo gadawyvets mTliani wminda poziciis hejirebas, romlis Rirebulebaa 30 fe, igi hejirebul muxlad ganixilavs 30 fe Rirebulebis valdebulebebs, an moTxovnis maxasiaTeblis armqone valdebulebis 50 procents.

mg119. sawarmo unda akmayofilebdes agreTve sxva klasifikaciebisa da dokumentaciebis moTxovnebs 88(a) punqtis Sesabamisad. portfelis saprocento ganakveTis riskis he-jirebisaTvis, aRniSnuli klasifikaciebi da dokumentaciebi gansazRvravs sawarmos politikas mTeli misi cvladebisaTvis, romlebic gamoiyeneba hejirebuli Rirebu-lebis dasadgenad da kidev imis gasarkvevad, rogor Sefasda efeqturoba. aRniSnu-li agreTve gamoiyeneba imisaTvis, rom dadgindes:

a) romeli aqtivebi da valdebulebebi unda iyos CarTuli portfelis hejirebisas da safuZvlebi, ris Sedegadac moxdeba maTi portfelidan amoReba;

b) rogor afasebs sawarmo fasdadgenis vadebs imis gaTvaliswinebiT, Tu ra sapro-cento ganakveTis Sefasebas emyareba winaswar gadaxdis ganakveTebi da aRniSnu-li Sefasebebis cvlilebebis safuZvlebi. igive meTodi gamoiyeneba aqtivis an valdebulebis hejirebul portfelSi CarTvis dros Tavdapirveli Sefasebis-Tvisac da Sefasebis sxva nebismieri koreqtirebisTvisac;

g) fasdadgenis drois periodebis raodenoba da xangrZlivoba;

d) ramdenad xSirad ganaxorcielebs sawarmo efeqturobis testirebas da mg126-e punqtSi moyvanili ori meTodidan romeli iqneba gamoyenebuli;

e) sawarmos mier gamoyenebuli meTodologia im aqtivebisa da valdebulebebis da-sadgenad, romlebic klasificirdeba hejirebul muxlad da, Sesabamisad, sawar-mos mier mg126(b) punqtSi aRwerili meTodis meSveobiT efeqturobis testirebis dros gamoyenebuli procentulobis Sefaseba;

v) rodis axorcielebs sawarmo efeqturobis testirebas mg126(b) punqtSi aRwerili meTodis gamoyenebiT: roca sawarmo axorcielebs efeqturobis testirebas indi-vidualurad warmodgenili fasdadgenis yoveli periodisaTvis, yvela gaerTia-nebuli periodisaTvis, Tu am oris garkveuli kombinaciis gamoyenebisas.

klasificirebiTa da dokumentaciiT gansazRvruli hejirebis urTierTobebis poli-tika unda Seesabamebodes sawarmos riskis marTvis procedurebsa da miznebs. cvli-lebebi politikaSi ar SeiZleba Setanil iqnes TviTneburad, usafuZvlod. isini gan-xiluli unda iyos sabazro pirobebis cvlilebebsa da sxva faqtorebTan erTad da iyos sawarmos riskis marTvis procedurebisa da miznebis Semadgeneli nawili.

mg120. mg114(e) punqtSi ganxiluli hejirebis instrumenti SeiZleba iyos calkeuli warmoebuli an warmoebulTa portfeli, romelic Seicavs hejirebuli saprocento ganakveTis ris-kis SesaZlo danakargebs, rac ganxilulia mg114(d) punqtSi (mag. saprocento ganakveTis

svopebis portfeli, romlebic Seicavs LIBOR-is cvlilebiT gamowveul SesaZlo za-rals). warmoebulTa amgvari portfeli SeiZleba Seicavdes gadamfaravi riskis pozici-ebs. Tumca, masSi SeiZleba ar Sediodes gayiduli ofcionebi an wminda gayiduli ofcio-nebi im mizezis gamo, rom standarti1 krZalavs amgvari ofcionebis klasificirebas he-jirebis instrumentad (gamonakliss warmoadgens gayidvis ofcioni, romelic klasifi-cirdeba SeZenili ofcionis gadamfarav ofcionad). Tu hejirebis instrumenti axdens mg114(b) punqtSi mocemuli Tanxis hejirebas fasdadgenis erTze met periodSi, igi gada-nawildeba hejirebis mTlian periodze. Tumca, hejirebis mTliani instrumenti gadana-

1. ixileT 77-e da mg94-e punqtebi.

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wilebuli unda iyos fasdadgenis yvela periodze, radganac standarti1 krZalavs heji-rebis urTierTobis ganxilvas mxolod drois periodis erTi nawilisTvis, romlis ganmavlobaSic hejirebis instrumenti gadauxdeli rCeba.

mg121. rodesac sawarmo afasebs winaswar gadaxdis muxlis realuri Rirebulebis cvlile-bas mg114(g) punqtis Sesabamisad, saprocento ganakveTebis cvlileba gavlenas iqoni-ebs winaswar gadaxdis muxlis realur Rirebulebaze, ori saxiT: igi gavlenas ax-dens saxelSekrulebo fuladi nakadebis realur Rirebulebaze da winaswari gadax-dis ofcionis realur Rirebulebaze, romelic Sedis winaswar gadaxdis xelSekrulebSi. standartis 81-e punqti sawarmos nebas rTavs im finansuri aqtivebis an finansuri valdebulebebis nawili, romlebic inawileben SesaZlo saerTo riks, ganixilos hejirebul muxlad im SemTxvevaSi, Tu efeqturobis Sefaseba SesaZlebe-lia. winaswar gadaxdis muxlebisaTvis 81-e punqtiAiZleva aRniSnulis miRwevis saSu-alebas, hejirebuli muxlis miCneviT realuri Rirebulebis cvlilebad, romelic dakavSirebulia saprocento ganakveTis cvlilebasTan, mosalodneli da ara sa-xelSekrulebo fasdadgenis vadebze dayrdnobiT. Tumca efeqti, romelic gaaCnia he-jirebul saprocento ganakveTis cvlilebas, aRniSnul mosalodnel fasdadgenis va-debze, CarTuli unda iyos hejirebuli muxlis realuri Rirebulebis cvlilebis gansazRvrisas. Sesabamisad, Tu mosalodneli fasdadgenis vadebi Sesworebulia (mag., rom asaxos mosalodneli winaswar gadaxdebis cvlileba) an, Tu aqtualuri fasdad-genis vadebi gansxvavebulia mosalodnelisagan, araefeqturoba warmoiSoba mg126-e punqtSi aRwerilis Tanaxmad. meore mxriv, mosalodneli fasdadgenis vadebis cvli-lebebi, romlebic (a) ganpirobebulia hejirebuli muxlis saprocento ganakveTis cvlilebis faqtoriT da (b) ar aris dajavSirebuli hejirebuli saprocento ganak-veTis cvlilebebTan da (g) SeiZleba iolad iyos gamoyofili cvlilebebisagan, rom-lebic dakavSirebulia hejirebul saprocento ganakveTTan (mag., gadasaxdeli Tanxe-bis ganakveTebis cvlilebebi, romlebic warmoiSva demografiuli faqtorebis cvli-lebis an sagadasaxado kanonmdeblobis cvlilebebis gamo da ara saprocento gana-kveTebis cvlilebebis gamo), gamoiricxeba hejirebuli muxlis realuri Rirebule-bis cvlilebis dadgenis dros im mizezis gamo, rom isini dakavSirebuli ar aris he-jirebul riskTan. Tu arsebobs saeWvo faqtori, romelic iwvevs mosalodneli fas-dadgenis vadebis cvlilebas, an sawarmos ar gaaCnia unari, saimedod gamoyos heji-rebuli saprocento ganakveTiT gamowveuli cvlilebebi maTgan, romlebic warmoiS-va sxva faqtorebisgan, miiCneva, rom cvlileba warmoiSva hejirebuli saprocento ganakveTis cvlilebebiT.

mg122. standarti ar gansazRvravs teqnikas, romelic gamoyenebuli unda iyos mg114(g) pun-qtSi moyvanili Rirebulebis dasadgenad, kerZod, hejirebuli muxlis realuri Ri-rebulebis cvlileba, rac dakavSirebulia hejirebul riskTan. Tu statistikuri an sxva Sefasebis teqnikebi gamoiyeneba aseTi SefasebisaTvis, xelmZRvaneloba unda mo-elodes miaxloebiT Sedegs, romelic miRebuli iqneba nebismieri individualuri aq-tivisa da valdebulebis Sefasebidan, rac warmoadgens hejirebuli muxlis Semadge-nel nawils. es sakmarisi ar aris imis dasadgenad, rom hejirebuli muxlis realuri Rirebulebis cvlilebebi hejirebis instrumentis realuri Rirebulebis cvlilebe-bis ekvivalenturia.

mg123. 89-eApunqtis moTxovnaa, Tu calkeuli fasdadgenis periodSi hejirebuli muxli war-moadgens aqtivs, misi realuri Rirebulebis cvlileba warmodgenilia aqtivTa mux-lebis calkeul rigSi. meore mxriv, Tu calkeuli fasdadgenis periodSi hejirebu-li muxli warmoadgens valdebulebas, misi realuri Rirebulebis cvlileba war-modgenilia valdebulebaTa muxlebis calkeul rigSi. es aris muxlebis calkeuli

1. ixileT 75-e pinqti.

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rigi, romelic aRwerilia mg114(g) punqtSi. individualuri aqtivebis (an valdebule-bebis) specifikuri gadanawileba aucilebeli ar aris.

mg124. mg114(i) punqti aRniSnavs, rom araefeqturoba, romelic warmoiSoba hejirebul ris-kTan dakavSirebuli hejirebuli muxlis realuri Rirebulebis cvlilebis moculobis Sesabamisad, gansxvavdeba hejirebuli warmoebulis realuri Rirebulebis cvlilebisa-gan. aseTi sxvaoba SeiZleba gamowveuli iyos sxvadasxva mizezis gamo, maT Soris:

a) fasdadgenis aqtualuri vadebi gansxvavdeba mosalodnelisagan an mosalodneli fasdadgenis vadebi Sesworebulia;

b) muxlebi hejirebul portfelSi ganicdis gaufasurebas an moxda maTi aRiarebis Sewyveta;

g) hejirebis instrumentis gadaxdis vadebi da hejirebuli muxli erTmaneTisagan gansxvavdeba; da

d) sxva mizezebi (mag., rodesac ramdenime hejirebuli muxli sawyis ganakveTze dabali saprocento ganakveTis matarebelia, romlisTvisac isini ganixileba hejirebulad da Sedegad miRebuli araefeqturoba ar aris iseve didi, rogorc portfeli).

aseTi araefeqturoba1 unda iqnes dadgenili da aRiarebuli mogebaSi an zaralSi.

mg125. ZiriTadad, hejirebis efeqturobis gaumjobeseba SesaZlebelia:

a) Tu sawarmo gansxvavebul winaswar gadaxdis muxlebs ise alagebs, rom sxvaobe-bis aRricxvas ganakuTvnebs winaswar gadaxdis operaciebs;

b) rodesac muxlebis raodenoba portfelSi didia. roca portfelSi mxolod ramde-nime muxlia Setanili, Sesabamisi maRali efeqturoba SesaZlebelia, Tu erT-erTi muxlis gadaxda xdeba mosalodnelze adre an gvian. meore mxriv, rodesac portfe-li Seicavs bevr muxls, winaswar gadaxdis manera ufro zustad ganWvretadia;

g) rodesac fasdadgenis periodebi moklea (e.i. 1 Tvidan 3 Tvemde fasdadgenis pe-riodi). mokle fasdadgenis periodebi amcirebs nebismieri Seusabamobis efeqts hejirebuli muxlisa da hejirebis instrumentis fasdadgenisa da gadaxdis va-debs Soris (fasebis dadgenis periodis ganmavlobaSi);

d) xSiria SemTxvevebi, rodesac hejirebis instrumentis Rirebuleba koreqtirebu-lia im mizniT, rom asaxos hejirebuli muxlis cvlilebebi (mag., mosalodneli winaswar gadaxdis cvlilebebis gamo).

mg126. sawarmo efeqturobis testirebas periodulad axorcilebs. Tu fasdadgenis vadebis Sefaseba icvleba sawarmos mier savaraudo fasdadgenis erTi TariRidan meoremde, man unda gamoTvalos efeqturobis odenoba, rogorc:

a) hejirebis instrumentis realuri Rirebulebis cvlilebasa (ix. punqti mg114(T)) da mimdinare hejirebuli muxlis realuri Rirebulebis cvlilebas Soris sxva-obis meSveobiT, romelic dakavSirebulia hejirebuli saprocento ganakveTis cvlilebasTan (im efeqtis CaTvliT, romelic gaaCnia hejirebuli saprocento ganakveTis cvlilebas nebismieri CarTuli winaswar gadaxdis ofcionis realur Rirebulebaze); an

b) qvemoT CamoTvlili midgomebis gamoyenebiT:

(i) aqtivebis (an valdebulebebis) procentulobis gamoTvliT fasdadgenis yo-veli periodis ganmavlobaSi, romlebSic moxda maTi hejireba, efeqturo-bis ukanaskneli testirebis dRes, fasdadgenis safuZvelze;

(ii) iyenebs aRniSnul procentulobas misi koreqtirebuli Sefasebis Tanxis mi-marT fasdadgenis wina periodSi, raTa gamoTvalos hejirebuli muxlis Rirebuleba, misi koreqtirebuli Sefasebis gaTvaliswinebiT;

1. am konteqstSi arsebiToba imave mniSvnelobiT gamoiyeneba, rogorc yvelgan fass-Si.

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(iii) angariSobs hejirebuli muxlis koreqtirebuli Sefasebis realuri Rire-bulebis cvlilebas, rac dakavSirebulia hejirebul riskTan da warmoad-gens mas mg114(g) punqtSi aRwerilis Sesabamisad;

(iv) aRiarebs (iii) qvepunqtSi mocemul Rirebulebasa da hejirebis instrumen-tis realur Rirebulebas Soris sxvaobis ekvivalentur araefeqturobas (ix. punqt mg114(T)).

mg127. efeqturobis Sefasebis dros, sawarmo ganasxvavebs arsebuli aqtivebis (an valdebu-lebebis) fasdadgenis savaraudo vadebis koreqtirebebs axali aqtivebis (an valde-bulebebis) warmoSobisagan, mxolod efeqturobis warsuli zrdis meSveobiT. savara-udo fasdadgenis vadebis yoveli koreqtireba (Tu isini ar warmoadgens gamonak-liss mg121-e punqtis Tanaxmad), arsebuli muxlebis drois periodebze xelaxali ga-danawilebis CaTvliT, CarTulia drois periodebSi savaraudo Rirebulebis koreq-

tirebis procesSi (punqti mg126(b)(ii)) da gaTvaliswinebulia efeqturobis Sefasebi-sas. rodesac moxdeba araefeqturobis aRiareba zemoxsenebulis Sesabamisad, sawar-mo adgens Sefasebis axal wess mTliani aqtivebisaTvis (an valdebulebebisaTvis) fasdadgenis yovel periodSi axali aqtivebis (an valdebulebebis) CaTvliT, romle-bic miRebulia im periodis Semdeg, roca moxda efeqturobis ukanasknelad Sefaseba, da ganixilavs aqtivebis axal raodenobas hejirebul muxlad, xolo axal procentu-lobas hejirebul procentulobad. mg126(b) punqtSi moyvanili procedurebi meorde-ba efeqturobis Sefasebis Semdgomi TariRisTvisac.

mg128. muxlebi, romlebic dalagebulia fasdadgenis droiTi periodebis mixedviT, SeiZleba aRiareba Sewyvetili iyos imis gamo, rom mosalodnelze adreuli winaswar gadaxda an Camowera gamowveulia gaufasurebiT an gayidviT. rodesac aRniSnuli exeba mg114(g) _ punqtSi ganxiluli muxlebis calkeul rigSi CarTuli realuri Rirebulebis cvlile-bebis Tanxas, romelic ukavSirebda aRiarebaSewyvetil muxls, amoRebuli unda iyos sa-warmos finansuri mdgomareobis angariSgebidan da CarTuli muxlis aRiarebis Sewyve-tiT gamowveul SemosulobaSi an zaralSi. am mizniT, aucilebelia vicodeT fasebis dadgenis droiTi periodebi, romlebSic aRiarebaSewyvetili muxli Setanili iyo, rad-gan igi gansazRvravs fasdadgenis droiT periodebs, romelTaganac misi amoReba da SemdgomSi muxlebis calkeuli rigidan amosaRebi raodenoba ganixileba mg114(g) pun-qtSi. rodesac muxlis aRiareba wydeba, Tu SesaZlebelia im periodis gansazRvra, ro-melSic igi iyo CarTuli, amoRebuli unda iyos aRniSnuli droiTi periodidan. Tu ze-moxsenebulis gansazRvra SeuZlebelia, igi amoRebuli iqneba drois adrindeli perio-didan, Tu aRiarebis Sewyveta gamowveulia ufro maRali winaswar gadaxdebiT, vidre mosalodneli iyo, an/da gadanawilebulia drois yvela periodze, romelsac moicavs aRiarebaSewyvetili muxli sistematur Tu racionalur safuZvlebze, im SemTxvevaSi, Tu muxli gaiyida an moxda misi gaufasureba.

mg129. amas garda, drois calkeul perodTan dakavSirebuli nebismieri Rirebuleba, rom-lis aRiarebac Sewyvetili ar iyo droiTi periodis damTavrebis Semdeg, aRiarebu-li unda iyos imave periodis mogebaSi an zaralSi (ix. punqti 89). mag., warmovidgi-noT, rom sawarmo muxlebs alagebs fasdadgenis sami periodis mixedviT. winaswari reklasifikaciis dros sawarmos finansuri mdgomareobis angariSgebaSi Setanili muxlebis calkeuli rigis realuri Rirebulebis cvlileba aris 25 fe. aRniSnuli Rirebuleba Sesabamisad warmoadgens 1-el, me-2 da me-3 periodTan dakavSirebul 7 fe, 8 fe da 10 fe Rirebulebebs. Semdegi reklasifikaciis dros 1-el periodTan da-kavSirebuli aqtivebi realizebuli an xelaxla Setanilia sxva periodebSi. amas garda, 7 fe-s aRiareba Sewyvetilia sawarmos finansuri mdgomareobis angariSgebaSi da aRiarebulia mogebaSi an zaralSi. xolo 8 fe da 10 fe Sesabamisad ukavSirdeba 1-el da me-2 periodebs. darCenili periodebi, aucileblad, koreqtirdeba realuri Rirebulebis cvlilebis mimarT, rac aRwerilia punqtSi mg114(g).

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mg130. wina ori punqtis moTxovnebis sailustraciod warmovidginoT, rom sawarmo aqti-vebs alagebs portfelis procentulobis yovel droiT periodze gadanawilebiT. warmovidginoT agreTve, rom man gaanawila 100 fe yovel or pirvel droiT peri-odze. rodesac fasdadgenis pirveli periodi Tavdeba, 110 fe Rirebulebis aqtivebis aRiareba wydeba mosalodneli da moulodneli winaswar gadaxdebis gamo. am Sem-TxvevaSi, mg114(g) punqtSi ganxiluli calkeuli muxlis rigSi Semavali erTiani Ri-rebuleba, romelic dakavSirebulia drois pirvel periodTan, amoRebulia finansuri mdgomareobis angariSgebidan da agreTve amoRebulia drois meore peri-odTan dakavSirebuli Rirebulebis 10 procenti.

mg131. Tu fasdadgenis drois periodSi hejirebuli Rirebuleba Semcirebulia dakavSire-buli aqtivebis (an valdebulebebis) aRiarebis Sewyvetis gaTvaliswinebis gareSe, mg114(g) punqtSi ganxiluli calkeuli rigis muxlis Rirebuleba, romelic Semcire-basTanaa dakavSirebuli, amortizebuli unda iyos 92-e punqtis Sesabamisad.

mg132. sawarmos SeiZleba gaaCndes mg114-mg131 punqtebSi ganxiluli midgomis gamoyenebis survili portfelis hejirebisaTvis, romelic adre aRiricxeboda fuladi nakadebis hejirebad, bass 39-is Sesabamisad. aseTi sawarmo auqmebs fuladi nakadebis hejire-bis winandel klasifikacias 101(d) punqtis Sesabamisad da mimarTavs am punqtSi gan-xilul moTxovnebs. igi agreTve xelaxla axdens hejirebis reklasificirebas rea-luri Rirebulebis hejirebad da mimarTavs mg114-mg131 punqtebSi ganxilul midgo-mas, Semdgomi angarigebis periodebSi.

gadasvla (punqtebi 103_108g)

mg133. sawarmos ufleba aqvs hejirebuli muxlis klasifikacia mianiWos 2005 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebis dasawyisSi (an, Sesadarisi informaciis gdaangariSebis mizniT, yvelze adreuli Sesadarisi periodisaTvis) prognozirebul Sidajgufur garigebas, romelic hejirebis aRricxvisTvis kvalificirdeba winamdebare standartis Sesabamisad (me-80 punqtis Secvlili bolo winadadebis Tanaxmad). am sawarmos amgvari klasifikaciis gamoyeneba hejirebis buRaltruli aRricxvisaTvis konsolidirebul finansuri angariSgebaSi SeuZlia 2005 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebidan (an yvelaze adreuli Sesadarisi periodis dasawyisSi). amgvarma sawarmom mg99(a) da mg99(b) punqtebic aseve unda gamoiyenos 2005 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebis dasawyisidan. amasTan, 108 (b) punqtis Tanaxmad, mas ar dasWirdeba mg99(b) punqtis gamoyeneba wina periodebis Sesasdarisi informaciisaTvis.

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