1
elene xarabaZe
finansuri aRricxva
2
iv. javaxiSvilis saxelobis Tbilisis saxelmwifo universiteti
elene xarabaZe
3
finansuri aRricxva saxelmZRvanelo
Tbilisi 2009
4 wignSi
ganxilulia
finansuri
aRricxvis
Teoriisa
da
praqtikis
sakiTxebi
buRaltruli aRricxvis saerTaSoriso standartebis moTxovnebis Sesabamisad. ganxilulia fuladi saSualebebis, moTxovnebisisa da
valdebulebebis, materialuri
maragebis, ZiriTadi saSualebebisa da aramaterialuri aqtivebis, sakuTari kapitalis Semosavlebisa da xarjebis buRaltruli aRricxvis sakiTxebi, finansuri angariSgeba da misi momzadebis teqnika. wigni momzadebulia finansuri aRricxvis silabusis Sesabamisad da gankuTvnilia ekonomikuri
profilis
studentebisaTvis,
umaRlesi
praqtikos
saswavleblebis
muSakTaTvis,
akademiuri
finansuri
personalisa
da
aRricxvis
sakiTxebiT
Tbilisis
saxelmwifo
dainteresebuli pirebisaTvis.
redaqtori:
goCa TuTberiZe, Tsu asocirebuli profesori
recenzentebi:
nadeJda kvataSiZe, Tsu asocirebuli profesori zeinab gogriWiani, Tsu asistent-profesori
rekomendebulia
dasabeWdad
iv.
javaxiSvilis
saxelobis
universitetis ekonomikisa da biznesis fakultetis saredaqcio-sagamomcemlo sabWos gadawyvetilebiT.
5
Sinaarsi Tavi I. fuladi saSualebebis aRricxva _ 1.1.
salaros operaciebis aRricxva _ 1.2.
unaRdo angariSsworebis formebi _ 1.3. angariSsworebis angariSis operaciebis aRricxva _ 1.4. ucxouri valutiT warmoebuli operaciebis aRricxva _
1.5. akreditiviT angariSsworebis aRricxva
_
1.6. CekebiT angariSsworebis aRricxva _ 1.7. fulis droiTi Rirebuleba _ 1.7.1. fulis droiTi Rirebulebis principi _ 1.7.2. martivi da rTuli procentebi 1.7.3. momavali da mimdinare Rirebuleba 1.7.4. anuiteti
_
Tavi II. moTxovnebis aRricxva _ 2.1. moTxovnebis warmoqmnis safuZvlebi _ 2.2. mimdinare (moklevadiani) moTxovnebis aRricxva 2.3. savaWro moTxovnebis aRricxva _ 2.3.1. miwodebidan da momsaxurebidan warmoqmnili moTxovnebis aRricxva
----
2.3.2. saTamasuqo moTxovnebis aRricxva
----
2.4. daricxuli moTxovnebis aRricxva 2.5. sxva moTxovnebis aRricxva
----
--------
2.6. saeWvo da uimedo moTxovnebis aRricxva 2.7. grZelvadiani moTxovnebis aRricxva Tavi III. sasaqonlo-materialuri faseulobebis aRricxva
_
3.1.
sasaqonlo-materialuri faseulobebi, maTi klasifikacia ---
3.2.
sasaqonlo-materialuri faseulobebis Sefaseba ----
3.3. sasaqonlo-materialuri faseulobebis TviTRirebulebis gaangariSebis meTodebi
-------------------------
3.4. sasaqonlo materialuri faseulobebis aRricxvis meTodebi 3.5. sasaqonlo-materialuri faseulobebis gadafaseba Tavi IV. ZiriTadi saSualebebis aRricxva
_
--------------
6 4.1. ZiriTadi saSualebebi, maTi aRiareba, klasifikacia da aRricxvis amocanebi ___________ 4.2. ZiriTadi saSualebebis Sefaseba __________ 4.3. ZiriTadi saSualebebis SeZenis aRricxva ______________ 4.4. ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli xarjebis aRricxva ________________ 4.5. cveTisa da amortizaciis aRricxva _______________ 4.6. ZiriTadi saSualebebis gadafasebis aRricxva
____________
4.7. ZiriTadi saSualebebis aRiarebis Sewyvetis (gasvlis) aRricxva
___________________
Tavi V. aramaterialuri aqtivebis aRricxva 5.1. aramaterialuri aqtivebis arsi da saxeebi _ 5.2. aramaterialuri aqtivebis SeZenis aRricxva
_____
5.3. aramaterialuri aqtivebis amortizaciis aRricxva _ 5.4. aramaterialuri aqtivebis gasvlis aRricxva
___
5.5. aramaterialuri aqtivebis gadafasebis aRricxva __________ 5.6. gudvilis aRricxva _________________ Tavi VI. valdebulebebis aRricxva
_-----------
6.1. valdebulebebis warmoqmna da klasifikacia 6.2. moklevadiani valdebulebebis aRricxva 6.2.1. savaWro kreditoruli valdebulebebis 6.2.2. moklevadiani Tamasuqebis
aRricxva
aRricxva __________
6.2.3. avansebisa da dasabrunebeli depozitebis 6.3. sagadasaxado valdebulebebis aRricxva 6.3.1. damatebuli
__
aRricxva. ________
_________
Rirebulebis gadasaxadis aRricxva _______
6.3.2. mogebis gadasaxadis aRricxva
_______________
6.3.3. sxva sagadasaxado valdebulebebis aRricxva
__________
6.4. daricxuli valdebulebebis aRricxva -------------6.4.1. gadasaxdeli xelfasis
aRricxva ________
6.4.2. gadasaxdeli procentebis da dividendebis aRricxva 6.4.3. sagarantio valdebulebis aRricxva __________
_________
7 6.5. grZelvadiani valdebulebebis aRricxva _________ Tavi VII. sakuTari kapitalis aRricxva
_____________
7.1. kapitali, misi arsi da struqtura__________ 7.2. saaqcio sazogadoebis sawesdebo kapitalis aRricxva __ 7.2.1. aqciebis gamoSvebis aRricxva 7.2.2.
________
aqciebis gavrceleba xelmoweriT
_______
7.2.3. aqciebis gamoSveba ofcioniT --------------7.2.4. aqciebis konvertireba
-----------------
7.2.5. aqciebis danawevreba ___________ 7.2.6. sakuTari aqciebis gamosyidva da xelaxla gayidva -_______ 7.2.7. aqciebis gamoSvebis xarjebis aRricxva
_______
7.3. sarezervo kapitalis aRricxva __________________ 7.4. SezRuduli pasuxismgeblobis sazogadoebis sakuTari kapitalis aRricxva
__________________---
Tavi VIII. Semosavlebisa da xarjebis aRricxva 8.1. Semosavlebi da xarjebi, maTi klasifikacia 8.2. Semosavlebis aRiareba da Sefaseba
______
____
8.3. saqonlis gayidvidan miRebuli amonagebis aRricxva ________ 8.4. momsaxurebis gawevidan miRebuli amonagebis aRricxva 8.5. procentebis, roialtebisa da dividendebis aRricxva
_____ ______
8.6. xarjebis aRiareba da Sefaseba _________ 8.7. konversiis danaxarjebiis aRricxva da produqciis TviTRirebulebis gaangariSeba
______________
8.8. periodis xarjebis aRricxva
___________
8.9. sesxiT sargeblobasTan dakavSirebuli
danaxarjebis aRricxva __
8.10. valutis kursis cvlilebiT miRebuli Semosavlebisa da xarjebis ___________ Tavi IX. finansuri angariSgeba
___________
9.1. finansuri angariSgebis komponentebi da elementebi _______ 9.2. finansuri angariSgebis mosamzadebeli daskvniTi samuSaoebi ___
aRricxva
8 9.3. finansuri angariSgebis momzadebis teqnika _________ 9.3.1. angariSgeba mogebisa da zaralis Sesaxeb _________ 9.3.2. sakuTari kapitalis cvlilebebis angariSgeba ________ 9.3.3. buRaltruli balansi
_____________
9.3.4. fuladi nakadebis angariSgeba kiTxvebi TviTSemowmebisaTvis
____________
________
Semajamebeli amocana ____________ danarTebi: 1.angariSTa gegma __________ 2. fulis droiTi Rirebulebis cxrilebi ________
Tavi I. fuladi saSualebebis aRricxva 1.1. salaros operaciebis aRricxva sawarmos Tavisi fuladi saSualebebi SeiZleba ganTavsebuli hqondes salaroSi an bankSi gaxsnil angariSsworebis angariSze. sawarmos
salaros
meSveobiT
xorcieldeba
naRdi
fulis
moZraobasTan
dakavSirebuli operaciebi, romlebic sawarmoSi uSualod naRdi fuladi saSualebebis miRebiT, maTi droebiT SenaxviTa da gacemiT Semoifargleba.
9 salaros operaciebis warmoebis wesi reglamentirebulia saqarTvelos erovnuli bankis debulebiT `salaros meurneobis Sesaxeb. salaros meurneobis organizeba sawarmos xelmZRvanels evaleba, xolo salaros operaciebs molare axorcielebs. igi materialurad pasuxismgebel pirs warmoadgens da valdebulia
daicvas
salaros
meurneobis
Sesaxeb
moqmedi
debulebis
moTxovnebi.
debuleba salaros meurneobis Sesaxeb gansazRvravs sawarmos salaroSi naRdi fulis arsebobis
limits,
romlis
dacva
savaldebuloa.
salaros
yoveldRiuri
naSTis
limitis zemoT arsebuli naRdi fuli dRis bolos Setanil unda iqnes im sabanko dawesebulebaSi, sadac sawarmos angariSia gaxsnili. naRdi fulis Cabarebis pirobebi ganisazRvreba momsaxure bankTan dadebuli xelSekrulebiT. iuridiul pirebs ufleba aqvT salaroSi, misi yoveldRiuri naSTis limitis zeviT
arsebuli
naRdi
fuli
Seinaxon
mxolod
xelfasebis,
premiebis,
pensiebis,
daxmarebebisa da stipendiebis gasacemad, sami samuSao dRis ganmavlobaSi, bankidan fulis
gamotanis
dRis
CauTvlelad,
Tu
am
Tanxebis
gacemas
sawarmo
salaros
meSveobiT axorcielebs. salaros operciebis dokumenturi gaformeba da maTi buRaltrul registrebSi asaxva dadgenili wesiT xorcieldeba. salaroSi naRdi fulis miReba mxolod Semosavlis orderiT xdeba, romelic dadasturebuli xelmoweriT.
unda
molares
iyos
mTavari
salaros
buRaltris
Semosavlis
an
orderis
mis
mier
gamoweris
rwmunebuli ufleba
piris
ara
aqvs.
salaros Semosavlis orders ori mxare aqvs, erTi TviT orderi da meore – qviTari. qviTarSi igive rekvizitebia mocemuli, rac orderSi. orderis SuaSi Camosaxev xazze ismeba organizaciis beWedi. fulis Semomtanze gaicema mTavri buRaltrisa da molaris xelmoweriT dadasturebuli Semosavlis orderis meore nawili – qviTari, romelzec asaxuli iqneba piris mrgvali beWdis naxevari. mTavari buRaltrisa da molaris xelmowerili
qviTari
eZleva
salaroSi
fulis Semomtan
pirs,
Tanxis
salaroSi
Semotanis dasturad. sawamos momsaxure bankidan naRdi fulis miReba da piriqiT, misi bankSi Cabareba regulirdeba
`sakredito
dawesebulebebSi
sakaso
operaciebis
warmoebis
wesebis
Sesaxeb~ erovnuli bankis debulebiT. sabanko dawesebuleba pirebze naRd fuls gascems Cekis safuZvelze, xolo piri (sawarmo) am Tanxas SemosavalSi aiRebs salaros Semosavlis orderiT, romlis meore nawili – qviTari miekvreba bankis im dRis amonawers (avizos), roca moxda sabanko daweseblebidan am Tanxis gacema. salaros Semosavlisa da gasavlis orderebi Semdegi saxisaa: sawarmo, organizacia
salaros Semosavlis orderi #
sawarmo, organizacia
qviTari
10 dokumentis #
Sedgenis TariRi
mokoresp. angariSi
Tanxa
analizuri aRricxvis kodi
miznobrivi daniSnul. kodi
salaros Semosavlis orderi # miRebulia -----------------___________________
____________________ safuZveli_____________________________________________________ _____________________________________________________________ miRebulia ___________________________________________________
Tanxa ______________
safuZveli____________________________________________________ _________________________________________________ ________________________________ lari ______ TeTri _________ (sityvierad) danarTi
_____________________________________
mTavari buRalteri
___________________ lari___-TeTri `__~____________200 w. `___~_________200__w. b.a. mT.buRalteri: molare:
sawarmo, organizacia
salaros gasavlis orderi # dokumentis #
gaices
Sedgenis TariRi
mokoresp. angariSi
analizuri Tanxa aRricxvis kodi
miznobrivi daniSnulebis kodi
___________________________________________________ (gvari, saxeli)
safuZveli__________________________________________________________________________ _______________________________________________ lari ________ TeTri ________ (sityvierad) danarTi ____________________________________________________________________________ xelmZRvaneli:
mTavari buRalteri:
miiRo: ___________________________________________lari_______TeTri__________ `___~_____________200__w.
xelmowera:
mimRebi pirovnebis damadasturebeli dokumentis dasaxeleba, nomeri, TariRi, gacemis adgili gasca molarem:
salaros
Semosavlisa
da
gasavlis
orderebs,
molareze
Sesasruleblad
gadacemamde, registracia ukeTdeba specialur JurnalSi da miekuTvneba nomeri. maSasadame, salarodan naRdi fulis yovelgvari gacema aucileblad unda iyos dadasturebuli salaros gasavlis orderiT. igi warmoadgens brZanebas molarisadmi orderSi aRniSnuli Tanxis gacemis Sesaxeb, e.i. saTanado wesiT gamowerili salaros gasavlis orderi jer gadaecema molares, romelic Semdeg mis safuZvelze axdens salarodan Tanxis gacemas. gamonakliss warmoadgens salarodan Tanxis gacema, salaros gasavlis orderis gareSe, xelfasebis, premiebis, daxmarebebis, saxiT,
erovnuli
bankis
mier
dadgenil
vadebSi
(sami
dRe),
stipendiebis da sxvaTa romlebic
Sesabamisi
sagadasaxado uwyisebiT xdeba. amgvari Tanxebis gacemis samdRiani vadis gasvlis Semdeg,
11 sagadasaxado uwyisebi Semowmdeba molaris mier da daixureba, anu xdeba gaucemeli Tanxis deponireba. uwyisSi im pirovnebaTa mimarT, romlebsac ar miuRiaT kuTvnili Tanxa, keTdeba deponirebis aRniSvna da dgeba deponirebuli Tanxebis reestri. uwyisis bolos
keTdeba
SeniSvna
faqtobrivad
gacemuli
da
gaucemeli
Tanxebis
Sesaxeb,
romelic eqvemdebareba deponirebas, rac dasturdeba xelmoweriT. sagadasaxado uwyisiT faqtobrivad
gacemul
Tanxaze
gamoiwereba
salaros
gasavlis
orderi.
monacemebi
faqtobrivad gacemuli Tnxebis Sesaxeb iwereba salaros wignSi. buRalteria amowmebs ra molaris mier gadacemul dokumentebs, deponirebuli Tanxebi Seaqvs momsaxure bankis dawesebulebaSi, razec agreTve, gamoiwereba gasavlis orderi. salarodan
naRdi
fulis
gacemisas,
molare
valdebulia
fulis
mimRebs
mosTxovos piradobis damadasturebeli dokumenti. molarem SeiZleba
TanamSromlebis
gasces
obieqturi
mindobilobiT.
mizezebiT
mindobiloba
aryofnis
damowmebuli
SemTxvevaSi,
unda
iqnes
fuli
kadrebis
Sesabamisi struqturuli qvedanayofis mier. mindobilobiT gacemuli Tanxebis Sesaxeb molaris mier salaros operaciebisaTvis gankuTvnil dokumentebSi (orderi da uwyisi), keTdeba Sesabamisi aRniSvna. mindobiloba Tan daerTvis uwyiss da gasavlis orders. salaros Semosavlisa da gasavlis orderebs Tan erTvis Sesabamisi dokumentebi, rogorc
operaciis
gaxorcieleba burTuliani
moxdenis
dasaSvebia kalmiT
da
mxolod masSi
safuZveli. maTi
aRniSnuli
Sevsebis
nebismieri
dRes.
Sesworebis
orderebiT salaros an
operaciebis
orderebi
cvlilebebis
ivseba Setana
akrZalulia. salaros operaciebTan dakavSirebuli sabuTebis warmoebisas molare valdebulia Seamowmos misi rekvizitebi, Tu sabuTebi ar aris zusti, is gadaecema buRalterias saTanado gaformebisaTis. molare salaros orderebze xels awers fulis miRebis an gacemis
operaciis
moxdenisTanave.
molare
adgens
Semosaval-gasavlebis
orderebis
reestrs. salaroSi Semosuli da gacemuli naRdi fuli, Sesabamisi orderebis safuZvelze aRiricxeba salaros wignSi, romelsac yoveldRiurad awarmoebs molare. molare avsebs mxolod erT zonargayril, gverdebdanomril da luqian salaros wigns, romelic damowmebuli unda iyos sawarmos xelmZRvanelisa da mTavari buRaltris xelmoweriT. salaros wignis TiToeuli gverdi ori nawilisagan Sedgeba, rac salaros wignSi Canaweris or calad gakeTebis saSualebas iZleva, piris gadamRebi qaRaldis meSveobiT. orive piri erTi da imave nomriT aRiricxeba. amaTgan pirveli rCeba salaros wignSi, xolo meore piri moixeva da TandarTul dokumentebTan erTad gadaecema buRalterias. igi sawarmos buRalteriasTan molaris saangariSgebo dokuments warmoadgens.
12 salaros wignSi Canawerebis waSla, amofxeka, gadasworeba dauSvebelia. nebismieri Secdomis gasworeba unda moxdes SecdomiT (arasworad) Canaweris gadaxazviT, ise rom gadaxazuli Canaweri ikiTxebodes da mis nacvlad gakeTdes swori Canaweri, rac dadasturebuli unda iqnes molaris da mTavari buRaltris xelmoweriT. salaros salaros
wignis
Semowmeba
sworad
warmoebis
moulodnelad
kontroli
xdeba.
mTavar
salaros
buRalters
Semowmebis
ekisreba.
perioduloba
ganisazRvreba sawarmos xelmZRvanelobis mier. Semowmebis Sedegebi Sesabamisad unda iqnas asaxuli buRaltrul aRricxvaSi. fuladi saSualebebis danaklisis aRmoCenis SemTxvevaSi,
igi
daewerebaT
damnaSave
pirebs,
romlebic
pasuxs
ageben
moqmedi
kanonmdeblobis Sesabamisad. iuridiuli pirebi, romlebic axdenen `saqarTvelos mosaxleobasTan fuladi angariSsworebis gaxorcielebisas sakontrolo-sakaso aparatebis gamoyenebis Sesaxeb~ Sesabamisi valdebulni
brZanebulebiT arian
gansazRvrul
mosaxleobasTan
savaWro
fuladi
operaciebsa
angariSsworeba
da
momsaxurebas,
awarmoon
mxolod
sakontrolo-sakaso aparatebis gamoyenebiT. aqedan gamomdinare, maT mTavar salarosTan erTad
unda
hqondeT
saoperacio
salaroc,
romlis
daniSnulebaa
momxmarebelTa
registraciis
da
momsaxureba sakontrolo-sakaso aparatebis meSveobiT. sakontrolo
–
sakaso
aparatebis
gamoyenebis,
teqnikuri
momsaxurebis pirobebi saqarTvelos finansTa saministros dadgenilebiT ganisazRvreba. yoveli samuSao dRis dasawyissa da bolos, fiqsirdeba sakontrolo – sakaso aparatis maCveneblebi da Seitaneba molaris wignSi. samuSao dRis bolos, saoperacio salaros molare naRd fuls abarebs mTavar salaros, sadac gamoiwereba salaros Semosavlis
orderi.
am
orderis
monacemebi
Seitaneba
molaris
wignSi.
salaros
operaciebis dasrulebis Semdeg, yvela monacemi erTmaneTs unda daemTxves. salaros
meSveobiT
ganxorcielebuli
operaciebis
aRsaricxavad,
moqmedi
angariSTa gegmiT gaTvaliswinebulia angariSi #1110 `naRdi fuli erovnuli valutaSi~ da #1120 `naRdi fuli ucxour valutaSi~. am ukanasknels iyeneben is pirebi, romelTa ekonomikuri saqmianoba dakavSirebulia naRdi ucxouri valutis moZraobasTan. angariSebi #1110 `naRdi fuli erovnuli valutaSi~ da #1120 `naRdi fuli ucxour valutaSi~ sawarmos naRdi fuladi saSualebebis amsaxveli da maSasadame, aqtiuri angariSebia. aqedan gamomdinare, cxadia, am angariSebs normaluri saldo debetis mxares aqvs, maT debetSi aisaxeba saangariSgebo periodis ganmavlobaSi naRdi fuladi saSualebebis miReba, Gxolo kreditSi _ naRdi fuladi saSualebebis gacema. isini
realuri,
mudmivi
angariSebia
da
maSasadame,
maTze
saangariSgebo
periodis
bolosaTvis ricxuli saldo (naSTi) gadaitaneba balansSi, aqtivebis, kerZod mimdinare aqtivebis SemadgenlobaSi muxliT _ `fuladi saSualebebi~.
13 angariSi
`naRdi
fuli
erovnul
valutaSi~
Tavisi
debetiT
SeiZleba
ukavSirdebodes Semdegi angariSebis kredits: 1. fuladi saSualebebis amsaxveli
sxva angariSebis kredits, rogoricaa: `naRdi fuli
ucxour valutaSi~ _ naRdi ucxouri valutis konvertacisas;
`erovnuli valuta
rezident bankSi~- sabanko angariSidan naRdi fulis gamotanisas;
2. investiciebis investirebuli
(moklevadiani Tanxebis
da
naRdi
grZelvadiani)
amsaxveli
angariSsworebiT
dafarvisas,
davalianebebiT
warmoqmnili
angariSebis fasiani
kredits,
qaRaldebis
(aqciebi, obligaciebi) gayidvisas;
3. sxvadasxva
saxis
debitoruli
moTxovnebis
naRdi
angariSsworebiT dafarvisas – moTxovnebis amsaxveli angariSebis kredits, rogoricaa, moTxovnebi miwodebiT da momsaxurebiT;
moTxovnebi mekavSire sawarmoebis mimarT;
moTxovnebi sawarmos personalis mimarT; moTxovnebi partniorebze gacemuli sesxiT; moTxovnebi kapitalis Sevsebaze (mimdinare nawili);
moTxovnebi gacemuli avansebiT;
miRebuli moklevadiani Tamasuqebi; misaRebi dividendebi; misaRebi procentebi da a.S.;
4. grZelvadiani aqtivebis gayidvisas, aqtivebis amsaxveli Sesabamisi angariSebis kredits, rogoricaa magaliTad, Senobebis, manqana-danadgarebis da sxva angariSebi;
5. sxvadasxva saxis sesxebis miRebisas, sesxebis saxeebis mixedviT, Sesabamisi sesxebiT warmoqmnili valdebulebebis amsaxveli angariSebis kredits. magaliTad, moklevadiani sesxebi, sesxebi partniorebisagan, grZelvadiani sesxebi da sxva;
6. Semosavlebis miRebisas _ Semosavlebis amsaxveli angariSebis kredits, Semosavlebis saxeebis
mixedviT.
Semosavlebi;
magaliTad,
Semosavali
realizaciidan;
sxva
saoperacio
saprocento Semosavlebi; Semosavlebi dividendebiT; gansakuTrebuli
Semosavlebi da a.S.
angariSebis amave jgufs miekuTvneba `miRebuli avansebi~, romelic
daumsaxurebel, gamoumuSavebel anu winaswar miRebul Semosavals warmoadgens.
angariSi
`naRdi
fuli
erovnul
valutaSi~
Tavisi
kreditiT
SeiZleba
ukavSirdebodes Semdegi angariSebis debets: 1.fuladi saSualebebis amsaxveli
sxva angariSebis debets, rogoricaa: `erovnuli valuta
rezident bankSi~ _ sabanko angariSze naRdi fulis Setanisas; `naRdi fuli ucxour valutaSi~ _ naRdi erovnuli valutis konvertacisas;
14 2. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis debets, Tanxebis investirebisas; fasiani qaRaldebis (aqciebi, obligaciebi) SeZenisas;
3.
moTxovnebis
amsaxveli
angariSebis
debets
_
sxvadasxva
debitorebidan
zedmetad
miRebuli TanxebiT angariSsworebisas;
4. sasaqonlo_materialuri maragebis amsaxveli angariSebis debets, maragebis konkretuli saxeebis mixedviT (masalebis angariSi, saqonlis angariSi), maragebis aRricxvis uwyveti (mudmivi) meTodis gamoyenebisas, an Sesyidvebis amsaxveli angariSebis debets (SeZenili masalebi, SeZenili saqoneli), maragebis aRricxvis perioduli (wyvetili) meTodis gamoyenebisas;
5. winaswar
gaweuli
xarjebis
angariSebis
debets,
am
xarjebis
saxeebis
mixedviT.
magaliTad, winaswar anazRaurebuli momsaxureba, winaswar gadaxdili saijaro qira, winaswar gaweuli dazRvevis xarji, winaswar gadaxdili mogebis gadasaxadi, winaswar gadaxdili qonebis gadasaxadi da a.S.;
6. grZelvadiani aqtivebis SeZenisas, aqtivebis calkeuli jgufebis angariSebis
debets,
rogoricaa
magaliTad,
amsaxveli Sesabamisi
Senobebis,
manqana-danadgarebis,
aramaterialuri aqtivebis da sxva angariSebi;
7. valdebulebebis angariSsworebis momsaxurebidan
amsaxveli wesiT
Sesabamisi
gastumrebisas
warmoqmnili
angariSebis (dafarvisas),
valdebulebebi,
debets,
valdebulebebis
rogoricaa,
gadasaxdeli
naRdi
mowodebidan
xelfasi,
da
valdebulebebi
sawarmos personalis winaSe, valdebulebebi mekavSire sawarmoebis winaSe, sesxebi (moklevadiani,
grZelvadiani),
sagadasaxado
valdebulebebi_gadasaxadebis
saxeebis
mixedviT, daricxuli valdebulebebis amsaxveli angariSebi da sxva;
8. danaxarjebis amsaxveli angariSebis debets, rogoricaa, miwodebis xarjebis amsaxveli angariSebi, saerTo da administraciuli xarjebis amsaxveli angariSebi, arasaoperacio da gansakuTrebuli xarjebis amsaxveli angariSebi.
15
1.2. unaRdo angariSsworebis formebi sawarmoebi, TavianTi sameurneo saqmianobidan gamomdinare, sxva sawarmoebTan, dawesebulebebTan, organizaciebTan, an pirebTan angariSsworebas axorcieleben naRdi an unaRdo formiT. angariSsworebaTa umniSvnelo
unda
saerTo
iyos
da
moculobaSi
maSasadame,
naRdi
ZiriTadad,
angariSsworeba
SedarebiT
saangariSsworebo
operaciaTa
ganxorcieleba unaRdo angariSsworebaTa gziT xdeba. angariSsworebebis unaRdo wesiT warmoeba
mizanSewonili
da
misaRebia
rogorc
sawarmoebisaTvis,
aseve
saxelmwifosaTvis, romelic Tavs uyris sawarmoTa Tavisufali fuladi saSualebebis did nawils da brunvaSi CarTavs maT. angariSsworebaTa ganxorcielebis procesis daCqarebas didi mniSvneloba eniWeba. igi sawarmoTa finansuri mdgomareobis ganmtkicebis erTerTi saSualebaa. ekonomikur
subieqtebs
Soris
angariSsworebas
saqarTvelos
sabanko
sistema
axorcielebs, saqarTvelos erovnuli bankis mier dadgenili wesebis Sesabamisad. es wesebi erTnairad vrceldeba yvela iuridiul da fizikur pirze, miuxedavad maTi organizaciul-samarTlebrivi
formisa,
romelTac
saqarTvelos
kanonmdeblobis
Sesabamisad, bankSi gaxsnili aqvT angariSsworebis angariSi. yovelgvari angariSsworeba ar SeiZleba erTidaigive formiT ganxorcieldes. sxvadasxva saxis angariSsworebisas gamosayeneblad sxvadasxva
forma SeiZleba iyos
mizanSewonili. unaRdo angariSsworebis dros SeiZleba gamoyenebul iqnes:
sagadasaxado davalebebi;
akreditivebi;
sagadaxdo moTxovna_davalebebi;
Cekebi;
sainkaso davalebebi. rac Seexeba angariSsworebis formas Tanxebis gadamxdelsa da mis mimRebs Soris,
igi ormxrivi xelSekrulebiT regulirdeba.
angariSsworeba
sagadaxdo
davalebiT
unaRdo
angariSsworebis
farTod
gavrcelebuli formaa. misi ZiriTadi arsi mdgomareobs masSi, rom gadamxdeli Tavis momsaxure banks aZlevs davalebas, misi angariSidan gansazRvruli Tanxis mimRebis angariSze gadaricxvis Sesaxeb. sagadaxdo davalebis gamoyenebis vada 10 dRea, misi gamoweris dRis CauTvlelad. gadamxdeli momsaxure banks warudgens gadaxdis davalebas erovnuli bankis mier dadgenili formiT.
16 gadamxdelis momsaxure bankis mier sagadaxdo davaleba Sesasruleblad miiReba gadamxdelis
angariSze
gamonakliss
warmoadgens
gaTanabrebul
Sesabamisi
fuladi
saSualebebis
gadaxdis davalebebi,
gadasaxdelebze,
romlebic
arsebobis
warmodgenili
bankis
mier
SemTxvevaSi.
biujetis da
Sesasruleblad
masTan miiReba
gadamxdelis angariSze Tanxebis arsebobis miuxedavad. aseTi gadaxdis davalebebi momsaxure bankis mier aRiricxeba vadaze gaunaRdebeli sabuTebis saxiT da Tavsdeba Sesabamis karTotekaSi. produqciis Tanabarzomieri da mudmivi miwodebisas angariSsworeba mxareebs Soris
SeiZleba
ganxorcieldes
xelSekrulebis
safuZvelze,
davalebiT
gegmuri
gadaxdebis wesiT. davalebebi SeiZleba iyos:
vadiani;
vadamdeli;
gadavadebuli; vadiani gadaxda
iTvaliswinebs gadaxdas saqonlis gadatvirTvis Semdeg, e.i.
saqonlis pirdapiri aqceptis* gziT, an msxvili garigebisas – nawilobriv gadaxdas. vadamdeli gadaxda gulisxmobs saqonlis Rirebulebis gadaxdas gadatvirTvamde, avansis saxiT. gadavadebuli
gadaxda
pirvelad
dadgenili
vadis
gadavadebas
niSnavs,
rac
gaTvaliswinebuli unda iyos xelSekrulebiT. unaRdo
angariSsworebisas
SeiZleba
gamoyenebul
iqnes
safosto
gzavnilebi.
safosto gzavnilebis saxiT gadamxdels SeuZlia fuladi saSualebebis gadagzavna kavSirgabmulobis
sawarmoebis
meSveobiT,
Tanxis
odenobis
SeuzRudavad.
safosto
gzavnilebi gamoiyeneba calkeul moqalaqeTa kuTvnili
TanxebiT
(pensiebi,
alimentebi,
xelfasi da
sxva)
angariSsworebisas
da
gansakuTrebiT, im geografiul erTeulebSi, sadac banki ar aris.
angariSsworeba
akreditivebiT
gamoiyeneba
saqalaqTaSoriso
angariSsworebis
dros da igi erTgvar SezRudvas warmoadgens myidvelisaTvis. akreditivi sasargeblod,
aris
bankis
xelSekrulebis
mier, Tanaxmad
klientis gacemuli
davalebiT, fuladi
misi
valdebuleba,
mixedviTac akreditivis gamxsneli (emitenti) banki valdebulia, klientis
* aqcepti _ Tanxmoba ganaRdebaze
kontragentis romlis
17 (akreditivis davalebis mimcemis) TxovniTa da gankarkulebiT, miTiTebuli dokumentis sanacvlod gadauxados mesame pirs (remitents) am piris brZanebiT fuladi Tanxa, an gaanaRdos remitentisagan gadmopirebuli Tamasuqi, moaxdinos aqcepti, an/da daavalos sxva banks am operaciis ganxorcieleba, Tu Sesrulda sakredito
pirobebi.
klienti
ki
valdebulia
gadaixados
SeTanxmebuli
sazRauri.
SeiZleba gaixsnas Semdegi saxis akreditivebi:
dafaruli (deponirebuli) an daufaravi (garantirebuli);
gamoTxoviTi an gamouTxovari. dafarul (deponirebul) akreditivad iTvleba akreditivebi, romelTa gaxsnisas
gamxsneli
banki
droebiT
gadaricxavs
gadamxdelis
sakuTar
saxsrebs
an
misTvis
gacemul kredits remitentis bankis gankargulebaSi calke sabalanso angariSze _ `akreditivebi~. daufaravi
(garantirebuli)
sakorespondento
urTierTobebis
erTdroulad
mas
eZleva
akreditivi
SeiZleba
Camoyalibebis
akreditivis
gamxsneli
gaixsnas
dros,
bankebs
Semsrulebel
(emitenti)
bankis
Soris bankSi.
angariSidan
akreditivis mTeli Tanxis Camoweris ufleba. TiToeul akreditivSi aRiniSneba, SeiZleba Tu ara misi gamoTxova. Tu aseTi miniSneba ar aris, akreditivis gamoTxova akrZalulia. gamoTxoviTi akreditivi SeiZleba Seicvalos an gauqmdes gamxsneli bankis mier remitentTan
winaswari
SeTanxmebis
gareSe
im
SemTxvevaSi,
Tu
ar
aris
daculi
xelSekrulebiT gaTvaliswinebuli pirobebi, an roca gamxsneli banki vadamde uars ambobs akreditivis gadaxdis garantiaze. SesaZlebelia gadamxdels
ufleba
gamoTxoviTi aqvs
akreditivis
Sesabamisi
pirobebis
cvlilebebis
Sesaxeb
Secvla.
am
SemTxvevaSi
gankargulebebi
misces
remitents (gamyidvels), mxolod gamxsneli (emitenti) bankis saSualebiT, romelic amis Sesaxeb acnobebs remitentis banks, es ukanaskneli ki, remitents. Semsrulebeli banki valdebulia gaanaRdos sabuTebi, romlebic Seesabameba remitentis mier wardgenili akreditivis pirobebs da miiRos remitentis bankma am ukanasknelis mier akreditivis gauqmebis an Secvlis Setyobinebis miRebamde. gamouTxovari
akreditivi
SeiZleba
daamowmos
Semsrulebelma
bankma,
Tu
gamxsneli (emitenti) banki uflebamosilebas aZlevs an Txovs Semsrulebel banks, daadasturos misi gamouTxovari akreditivi. aseTi dasturi akreditivis gamxsneli bankis valdebulebasTan erTad warmoadgens damadasturebeli bankis damatebiT myar valdebulebas,
ganaxorcielos
gadaxdebi
akreditiviT
misi
yvela
pirobis
dacvis
SemTxvevaSi. damowmebuli gamouTxovari akreditivis dros gadaxdaze pasuxs agebs rogorc gamxsneli banki, ise damadasturebeli banki.
18 Semsrulebeli bankis mier daumowmebeli gamouTxovari akreditivis gadaxdaze pasuxs agebs mxolod gamxsneli banki. gamouTxovari
akreditivi
ar
SeiZleba
Seicvalos
an
gauqmdes
remitentis
Tanxmobis gareSe. remitents
SeuZlia
vadamde
uari
Tqvas
akreditivis
gamoyenebaze,
Tu
es
gaTvaliswinebulia akreditivis pirobebiT. akreditivi unda gaixsnas mxolod erT remitentTan angariSsworebisaTvis. akreditivi ganisazRvreba
vadiania.
akreditivis
akreditivis
moqmedebis
davalebis
mimcemsa
vada
da
da
angarissworebis
remitents
wesi
Soris
dadebuli
warmosadgeni
sabuTebis
xelSekrulebiT, romelSic unda aRiniSnos:
gamxsneli bankis dasaxeleba;
akreditivis saxeoba da misi Sesrulebis wesi;
remitentis
mier
akreditiviT
saxsrebis
misaRebad
sruli CamonaTvali da zusti dasaxeleba;
sabuTebis wardgenis vadebi, moTxovnebi sabuTebis gaformebisaTvis;
xelSekrulebiT gaTvaliswinebuli sxva pirobebi. gamxsneli
bankis
mier
garantirebuli
akreditivebi
gaixsneba
myidvelTan
dadebuli xelSekrulebisa da sxva bankTan sakorespondento urTierTobebis pirobebis Sesabamisad. aseT akreditivebs remitentis banki Seasrulebs arsebuli wesis dacviT.ÅÉ angariSsworeba sagadaxdo moTxovna-davalebebiT xdeba mimwodebels (gamyidvelsa) da myidvels Soris miwodebis dokumentebis (sabuTebis) safuZvelze, igi warmoadgens mimwodeblis
moTxovnas
myidvelisadmi
gaanaRdos
miwodebuli
produqciis,
Sesrulebuli
samuSaoebis
xelSekrulebis an
gaweuli
Sesabamisad momsaxurebis
Rirebuleba. vada,
romlis
ganmavlobaSic
gadamxdeli
valdebulia
waradginos
bankSi
sagadaxdo moTxovna-davaleba, ganisazRvreba mxareebs Soris dadebuli xelSekrulebiT da bankis mier ar kontroldeba. sagadaxdo moTxovna-davalebis ganaRdebaze mTlianad an nawilobriv uaris Tqmis SemTxvevaSi, gadamxdeli acnobebs uSualod mimwodebels, xelSekrulebiT daTqmuli wesiT da vadebSi. xelSekrulebiT gaiTvaliswineba agreTve, gadamxdelis pasuxismgebloba mis mier bankSi sagadaxdo moTxovna-davalebis dagvianebiT wardgenisaTvis. CekebiT
angariSsworebisas
ZiriTad
dokuments
saangariSsworebo
Ceki
warmoadgens. Ceki fasiani qaRaldia, romelic gamoiyeneba rogorc gadaxdis saSualeba. igi erTiani nimuSis mixedviT mzaddeba da aris mkacri aRricxvis blanki. CekebiT angariSsworebis
dros
Cekis
gamcemi,
banks
aZlevs
werilobiT
davalebas
CekSi
aRniSnuli Tanxis ganaRdebis Sesaxeb. Cekis gamowera SeiZleba mxolod im sabanko
19 dawesebulebaze, romelSic inaxeba
Cekis gamcemis saxsrebi, rac mas uflebas aZlevs
saerTo wesiT gankargos es saxsrebi Cekis saSualebiT. Cekebs gamoiyeneben rogorc fizikuri,
ise
iuridiuli
pirebi,
`Cekis
Sesaxeb~
saqarTvelos
kanoniT
gaTvaliswinebuli pirobebis dacviT. sainkaso
davalebebiT
angariSsworeba
xdeba
dadgenil
vadebSi
gadauxdeli
sagadasaxado da sxva valdebulebebis, sawarmoebis Tanxmobis gareSe, udavo wesiT gadaxdevinebisas,
sasamarTlo
da
sxva
organoebis
gadawyvetilebaTa
safuZvelze,
romelTac kanonmdeblobiT gaaCniaT gadasaxdelTa dakisrebis uflebamosileba. udavo wesiT saxsrebis amoRebas axdenen mxolod sasamarTlo aRmasruleblebi da moqmedi kanonmdeblobis
Sesabamisad,
msgavsi
uflebamosilebis
mqone
pirebi.
gadamxdelis
angariSebidan saxsrebis Camowera xdeba sasamarTloebis mier gacemuli saaRsrulebo furclebisa
da
kanonmdeblobis
Sesabamisad
masTan
gaTanabrebuli
dokumentebis
safuZvelze. bankSi
wardgenil
sasamarTlo
gadawyvetilebas,
saaRsrulebo
furcelsa
da
sainkaso davalebas Soris ar SeiZleba arsebobdes raime saxis urTierTSeusabamoba. analogiuri
wesi
gadaxdevinebisasac.
vrceldeba udavo
wesiT
sxva
dokumentebis
saxsrebis
safuZvelze
Camowerisas
udavo
saaRsrulebo
wesiT
dokumentebi
waredgineba uSualod im sabanko dawesebulebas, sadac gaxsnilia movalis angariSi. aRniSnuli moTxovnebis arasrulyofilad dacvis SemTxvevaSi, sabanko dawesebulebaSi udavo wesiT Tanxis Camosawerad wardgenili sabuTebi daubrundeba warmdgens. sainkaso
davalebebs
banki
miiRebs
angariSsworebis
angariSze
saxsrebis
arsebobis miuxedavad. angariSsworebis angariSze saxsrebis ukmarosobis SemTxvevaSi davaleba
moTavsdeba
karTotekaSi
da
ganaRdeba
moxdeba
pirvel
rigSi
saxsrebis
Semosvlis kvalobaze mTlianad an nawilobriv.
1.3. angariSsworebis angariSis operaciebis aRricxva yvela sawarmos, romelic damoukidebel iuridiul erTeuls warmoadgens, bankSi gaexsneba
angariSsworebis
angariSi.
angariSsworebis
angariSis
iuridiulma pirma bankSi unda waradginos Semdegi dokumentebi: gancxadeba angariSsworebis angariSis gaxsnaze; notarialuri wesiT damowmebuli xelmowerebis (faqsimile) da beWdis nimuSi;
gasaxsnelad
20 sawarmos wesdebisa da sadamfuZneblo dokumentebis asli, danomrili, zonargayrili da notarialurad damowmebuli; saxelmwifo registraciis mowmobis asli; cnoba sagadasaxado inspeqciaSi gadamxdelad aRricxvaze ayvanis Sesaxeb. banki gauxsnis ra sawarmos angariSsworebis angariSs, miakuTvnebs mas morig nomers da sawarmos ukve SeuZlia am angariSis meSveobiT ganaxorcielos fuladi saSualebebis
moZraobasTan
ganTavsebulia
ra
dakavSirebuli
sawarmos
fuladi
operaciebi.
saSualebebi,
angariSsworebis
misi
ganmkargveli
angariSze sawarmos
xelmZRvaneli da mTavari buRalteria. banki mxolod asrulebs operaciebs, romelTa gaxorcielebac
dadasturebulia
sawarmos
xelmZRvanelisa
da
mTavari
buRaltris
xelmoweriT. banki emsaxureba sawarmos – rezidents, masTan dadebuli xelSekrulebis safuZvelze
da
am
momsaxurebisaTvis
Rebulobs
Sesabamis
anazRaurebas.
igi
angariSsworebis angariSis meSveobiT axorcielebs momxdari operaciebis kontrols, raTa ar dauSvas iseTi operaciebis moxdena, romlebic ar Seesabamebian sawarmos wesdebiT
gaTvaliswinebul
saqmianobas
an
arRveven
saSualebebis
gamoyenebisa
da
angariSsworebis dadgenil wess. angariSsworebis angariSis meSveobiT xorcieldeba rogorc naRdi, ise unaRdo operaciebi. naRdi operaciebi dakavSirebulia uSualod naRdi fulis moZraobasTan, aseTebia: naRdi fulis Setana angariSsworebis angariSze, an naRdi fulis gamotana angariSsworebis angariSidan. unaRdo operaciebSi uSualod fuladi niSnebis moZraoba ar igulisxmeba. igi xorcieldeba angariSsworebis angariSze Tanxis GCaricxviT, an angariSsworebis angariSidan Tanxis gadaricxviT. bankSi
Sesasruleblad
wardgenili
saangariSsworebo
dokumentebi
(sabuTebi)
unda Seesabamebodes moTxovnebs da maTSi unda aRiniSnos: saangariSsworebo sabuTis dasaxeleba; saangariSsworebo sabuTis nomeri, gamoweris TariRi; gadamxdeli bankis dasaxeleba da kodi; gadamxdelis dasaxeleba, misi angariSis nomeri bankSi; Tanxebis mimRebis dasaxeleba, misi angariSis nomeri bankSi, mimRebi bankis dasaxeleba (CekSi ar aRiniSneba), bankis kodi 9 nomeri; gadamxdelisaTvis
(mimRebisaTvis)
sagadasaxado
organoebis
saidentifikacio kodi; gadaxdis daniSnuleba (CekSi ar mieTiTeba) teqstobrivad;
mier
miniWebuli
21 gadasaxdeli Tanxa cifrebiT da sityvebiT. sabuTis Sedgenis wesis miuxedavad, sabuTis pirvel pirze unda iyos saTanado xelmowerebi, dadasturebuli beWdiT. angariSsworebis angariSze naRdi fulis Setana formdeba `gancxadebiT naRdi fulis Setanaze~. mas avsebs angariSsworebis angariSze fulis Semtani erT calad da Tavadve awers xels. angariSsworebis angariSidan naRdi fulis gamotana xdeba GCekiT. Ceki (fuladi) moTavsebulia
saCeko
wignakSi.
igi
mkacri
angariSgebis
blanks
warmoadgens
da
maSasadame, dadgenili wesiT unda inaxebodes (cecxlgamZle karadaSi da a. S.). Ceki gamoiwereba
xeliT,
melniani
an
burTuliani
kalmiT.
Secdomebi,
Casworebebi
da
amoSlebi saangariSsworebo dokumentebSi saerTod, da m. S. CekSi dauSvebelia. Ceki gamoiwereba mTavari buRaltris mier, erT calad. misi rekvizitebia: Cekis mflobelis (gamomweris) dasaxeleba da angariSsworebis angariSis nomeri, Cekis nomeri, romelic ganmeorebulia Cekis marjvena, zeda kuTxeSi, Cekis gamoweris TariRi, Tanxa (cifrebiT da sityvebiT), bankidan fulis gamomtanis gvari, saxeli, mamis saxeli. Ceks xels awers sawarmos xelmZRvaneli da mTavari buRalteri, romelTa xelweris nimuSi (faqsimile) winaswar wardgenilia bankSi da daesmeba sawarmos mieTiTeba
bankidan
dasturdeba
gamotanili
Sesabamisi
Tanxis
xelmoweriT
gamoyenebis da
bankidan
beWedi. Cekis meore gverdze daniSnuleba, fulis
romelic
gamomtanis
agreTve
piradobis
damadasturebeli dokumentebis monacemebi. CekTan erTad ivseba Cekis yua, romelSic igive rekvizitebia, rac CekSi. yua rCeba saCeko wignakSi. Cekis gamoyenebis vada aTi dRea, romlis gasvlis Semdeg, gamouyenebeli Ceki unda gauqmdes. gauqmebuli Ceki brundeba saCeko wignakSi. bankis
meSveobiT
gaxorcielebuli
unaRdo
operaciebi
formdeba
sagadaxdo
davalebiT, sagadaxdo moTxovna_davalebiT da a.S. sagadaxdo davalebebi, sagadaxdo moTxovna-davalebebi, rogorc wesi, teqnikuri saSualebebis SesrulebiT,
gamoyenebiT an
dednis
gamoiwereba, gamravlebiT
piris
gadasaRebi
bankisaTvis
an
qaRaldis
qveS
angariSsworebaSi
erTi
monawile
mxareebisaTvis saWiro raodenobiT. gadamxdelis
angariSsworebis
angariSidan
Tanxebi
Camoiwereba
mxolod
saangariSsworebo sabuTis pirveli piris safuZvelze, Tu saqarTvelos erovnuli bankis miTiTebiT sxva wesi ar aris gaTvaliswinebuli. saangariSsworebo sabuTis yvela pirze banki aRniSnavs miRebisa da ganaRdebis TariRs, amasTan gadamxdelisaTvis gankuTvnil sabuTs dausvams saxelobiT, an nomrian Stamps.
22 sagadaxdo
davaleba
warmoadgens
sawarmos
davalebas
bankisadmi,
rom
man
sawarmos angariSsworebis angariSidan Camoweros Tanxa da gadaricxos igi mimRebis angariSze, sagadaxdo davalebaSi miTiTebuli rekvizitebis Sesabamisad. gadamxdeli banks warudgens sagadaxdo davalebas, dadgenili formis blankiT sam an oTx calad, angariSsworebaSi monawile mxareTa erT qalaqSi an sxadasxva qalaqSi ganlagebis mixedviT, sagadaxdo davaleba Semdegi saxisaa:
sagadaxdo davaleba ^# TariRi gadamxdelis dasaxeleba
_ angariSi (debeti)
saident. Kkodi
Tanxa
gadamxdelis banki -
kodi Tanxa sityvebiT
mimRebis dasaxeleba saident. Kkodi
angariSi (krediti)
mimRebi banki -
bankis kodi
biujetis Semosavlis saxazino kodi
bankis aRniSvnebi
gadaxdis daniSnuleba bankSi Semosvlis dro. .
……
gatarebulia bankis mier . . damatebiTi informacia
xelmowerebi:
xelmZRvaneli
sagadaxdo mxarisadmi,
xelmowera
b.a.
moTxovna-davaleba
myidvelisadmi,
Stampis adgili
warmoadgens
gaanaRdos
mimwodeblis
xelSekrulebis
moTxovnas
Sesabamisad
meore
miwodebuli
produqciis, Sesrulebuli samuSaoebis an gaweuli momsaxurebis Rirebuleba. mimwodebeli calad pirveli
da
sagadaxdo
TandarTul egzemplari
moTxovna-davalebas
sabuTebTan gadamxdelis
erTad
gamowers
gaugzavnis
angariSidan
Sesabamis
uSualod
Tanxebis
blankze
myidvels.
Camoweris
sam
aqedan,
safuZvels
warmoadgens da operaciis Sesrulebis Semdeg rCeba bankis dRiur sabuTebSi; meore
23 egzemplari gadamxdelis momsaxure bankis mier gaigzavneba mimwodeblis momsaxure bankSi, xolo mesame - daubrundeba gadamxdels operaciis ganxorcielebis dasturad. sagadaxdo moTxovna-davalebis mTlianad an nawilobriv ganaRdebaze Tanxmobis (aqceptis) SemTxvevaSi gadamxdeli mas gaaformebs angariSis gankargvis uflebis mqone pirebis xelmoweriT, beWdis dasmiT da Caabarebs Tavis momsaxure banks. sagadaxdo moTxovna-davaleba
bankis
mier
Sesasruleblad
miiReba
gadamxdelis
angariSze
saxsrebis arsebobisas. sagadaxdo moTxovna-davalebis ganaRdebaze aqcepts (Tanxmobas ganaRdebaze)
akeTebs
gadamxdeli.
SemTxvevaSi,
gadamxdelma
unda
aqceptze acnobos
mTlianad uSualod
an
nawilobriv
momwodebels
uaris
Tqmis
xelSekrulebiT
daTqmuli wesiT da vadebSi. sagadaxdo moTxovna-davaleba Semdegi saxisaa:
Semovida bankSi
sagadaxdo moTxovnaTa davaleba # `------~ _______________ 200—w.
(Stampis adgili) gadamxdeli ___________________________________________________ kodi
debeti
gadamxdelis banki ________________________ kodi
Tanxa
ang.#
(dasaxeleba da adgilsamyofeli)
mimRebi -____________________________________________________ kodi
krediti
ang.#
mimRebis banki ____________________________ kodi
ang.#
(dasaxeleba da adgilsamyofeli)
b.a.
(gadaxdis daniSnuleba, saqonlis, Sesrulebuli samuSaos, gaweuli momsaxurebis dasaxeleba, xelSekrulebis TariRi da #) miRebis xelmowerebi: debeti
gadasaxdeli Tanxa
ang.# (gadasaxdeli Tanxa sityviT)
krediti
ang.#
gatarebulia bankis mier b.a.
`------~ __________ 200__w. gadamxdelis xelmowerebi:
bankis xelmowerebi:
saravi – TiToeul dReze ___% ______lari (Tanxa sauraviTurT)
24 sawarmos saxsrebis
angariSsworebis
gadaxdevineba
gadawyvetilebaTa
angariSidan
SeiZleba
safuZvelze,
moxdes
romelTac
misi
Tanxmobis
sasamarTlo
gareSe, da
kanonmdeblobis
udavo
sxva
wesiT
organoebis
Sesabamisad
gaaCniaT
gadasaxdelTa dakisrebis uflebamosileba. gadamxdelis angariSidan saxsrebis Camowera xdeba sasamarTlos mier gacemuli saaRsrulebo
furclebisa
da
masTan
gaTanabrebuli
dokumentebis
safuZvelze.
saaRsrulebo furclebs an masTan gaTanabrebul dokumentebs bankSi wardgenisas Tan erTvis gankarguleba saxsrebis Camoweris Sesaxeb oTx egzemplarad, romelic Seivseba sainkaso
davalebis
blankze.
sainkaso
davalebaSi
aucileblad
unda
mieTiTos
normatuli aqtis saxelwodeba, muxli (punqti), romliTac saxsrebis amomRebs micemuli aqvs udavo Camoweris ufleba.
sasamarTlo gadawyvetilebis safuZvelze saxsrebis
Camowerisas banks waredgineba aseve, sasamarTlo gadawyvetilebis pirveli piri an dublikati. banks SeiZleba waredginos sasamarTlos mier Sesabamisi wesiT damowmebuli gadawyvetilebis
amonaweri.
bankSi
wardgenil
sasamarTlo
gadawyvetilebas,
saaRsrulebo furcelsa da sainkaso davalebas Soris raime saxis urTierTSeusabamoba ar SeiZleba arsebobdes. analogiuri wesi vrceldeba sxva dokumentebis safuZvelze udavo wesiT gadaxdevinebisasac. sainkaso davalebis meore mxares keTdeba
aRniSvnebi
nawilobriv gadaxdaze.
sainkaso davalebebs banki miiRebs angariSsworebis angariSze saxsrebis arsebobis miuxedavad. angariSsworebis angariSze saxsrebis ukmarisobis SemTxvevaSi davaleba bankis
mier
aiReba
kartoTekaSi
da
ganaRdeba
moxdeba
pirvel
rigSi
saxsrebis
Semosvlis kvalobaze mTlianad an nawilobriv. sainkaso davaleba Semdegi saxisaa: Stampis adgili Semovida gadamxdelis bankSi
sainkaso davaleba (gankarguleba) # `___~ _____________ 200__w. gadamxdeli _________________________________________________ saidentifikacio kodi
debeti ang. #
gadamxdelis banki ________________________kodi (dasaxeleba da adgilsamyofeli)
mimRebi ____________________________________ saidentifikacio kodi
mimRebis banki ____________________________ kodi (dasaxeleba da adgilsamyofeli)
krediti ang.#
Tanxa
25
(gadasaxdeli Tanxa sityvebiT) (gadaxdis daniSnuleba, normatiuli aqtis nomeri, TariRi, punqti, romliTac warmoebs udavo wesiT Camowera) b. a. warmdgenis xelmowerebi:
gatarebulia bankis mier:
1.
`___~___________ 200__w.
2.
bankis xelmowerebi:
angariSsworebis angariSis meSveobiT ganxorcielebuli unaRdo angariSsworebis calke saxes akreditiviT da CekebiT angariSsworeba warmoadgens. akreditivis
gaxsna
(wardgena)
xdeba
gamxsneli
bankis
mier
akreditivze
gancxadebis safuZvelze. CekebiT angariSsworebisas gamoiyeneba saangariSsworebo Ceki. saangariSsworebo Cekebi TavianTi SinaarsiT gansxvavdebian fuladi Cekebisagan. sawarmo
periodulad,
Tavisi
momsaxure
bankidan
Rebulobs
amonawers
angariSsworebis angariSidan (avizos), amonaweri angariSsworebis angariSidan keTdeba bankis mier da egzavneba klients (sawarmos). masSi asaxulia angarisSworebis angariSiT ganxorcielebuli
yoveldRiuri
operaciebi,
am
operaciebis
Sedegad
momxdari
cvlilebebi da fuladi saSualebebis naSTi (Semavali da gamomavali) amonaweris momzadebis momentisaTvis. amonaweri angariSsworebis angariSidan (avizo), romelic sawarmoSi miRebulia bankidan,
damuSavdeba
igulisxmeba
mTavari
amonaweris
buRaltris
(avizos)
sisworis
mier.
damuSavebaSi
Semowmeba,
misi
upirveles
Sesabamisoba
yovlisa, operaciis
moxdenis damadasturebel dokumentebTan. Semowmebis Sedegad aRmoCenili Secdomis an sxva Seusabamobis SemTxvevaSi unda ecnobos momsaxure banks, amonaweris miRebidan araugvianes 10 dRis ganmavlobaSi. amonaweris damuSavebisas mxedvelobaSi miiReba is, rom bankSi, angariSsworebis angariSze ganTavsebuli fuladi saSualebebi sawarmos kuTvnilebaa, misi ganmkargveli sawarmoa, banki mxolod inaxavs mas da momsaxurebas uwevs
sawarmos,
dakavSirebuli
Tanaxmad
operaciebis
xelSekrulebisa, ganxorcielebaSi,
e.
am i.
saSualebebis momsaxure
moZraobasTan
bankisaTvis
klients warmoadgens da angariSsworebis angariSze ganTavsebuli TanxebiT valdebulia. sawarmos
amitom,
aqtivebia,
angariSsworebis da
Sesabamisad,
angariSze
maTi
ricxuli
arsebobisa
da
fuladi
moZraobis
sawarmo
mis winaSe saSualebebi
aRsaricxavad
gamoyenebuli angariSi _ aqtiuri angariSia, romelsac normaluri saldo debetis mxares unda qondes. bankisaTvis ki, igi valdebulebis amsaxveli angariSia, romlis
26 normaluri (avizoSi)
saldo
sakreditoa.
sawarmos
fuladi
aqedan
gamomdinare,
saSualebebis
bankidan
periodis
miRebul
dasawyisisa
da
amonawerSi bolosaTvis
(Semavali da gamavali naSTi), agreTve periodis ganmavlobaSi Tanxis zrda, maTi miReba asaxulia kreditis svetSi, xolo Tanxis Semcireba, gadaricxva, Camowera, naRdi fulis gacema _ debetis svetSi. angariSsworebis angariSis amonaweris aRniSnuli Tavisebureba misi damuSavebisas unda gaiTvaliswinos sawarmos buRalterma da amonaweris debetis svetSi
asaxuli
Tanxebi,
Sesabamis
angariSebTan
korespondenciiT
asaxos
angariSsworebis angariSis operaciebis aRsaricxavad gankuTvnili angariSis kreditSi da piriqiT, amonaweris kreditis svetSi asaxuli Tanxebi _ Sesabamis angariSebTan korespondenciiT, angariSsworebis angariSis debetSi. amonaweri angariSsworebis angariSidan warmoadgens ra buRaltruli Canawerebis safuZvels, buRaltris mier, misi Semowmebis Semdeg
debetisa da kreditis svetebSi
ganTavsebuli TiToeuli Tanxis gaswvriv keTdeba mokorespondento angariSis miTiTeba. angariSsworebis angariSis amonaweris (avizos) damuSaveba unda moxdes bankidan misi miRebisTanave. SecdomiT Caricxuli an Camowerili Tanxebi unda gamocalkevdes da maT garkvevamde Sesabamisad aisaxos, rogorc pretenziebs daqvemdebarebuli Tanxebi. amonaweri angariSsworebis angariSidan Semdegi saxisaa:
amonaweri angariSsworebis angariSidan (avizo) Semdegi saxisaa: amonaweri piradi angariSidan #;
TariRi;
banki (filiali)
pasuxismgebeli Semsrulebeli
klienti (sawarmos dasaxeleba)
bolo brunvis TariRi
valuta _ qarTuli lari
valutis kursi 0.0000
Semavali naSTi _ 01/01/200X-Tvis
pasivi 0.00
mokorespodento sa angariSidebeti
eq. lari operaciis Sinaarsi
krediti
b.#
sul
gamomavali naSTi _ 01/01/200X-Tvis angariSsworebis
angariSis
pasivi 0.00
meSveobiT
ganxorcielebuli
operaciebis
aRsaricxavad, bass-is mixedviT SemuSavebuli da sadReisod moqmedi angariSTa gegmiT
27 gaTvaliswinebulia angariSi #1210 `erovnuli valuta rezident bankSi~. igi sawarmos fuladi saSualebebis amsaxveli da maSasadame, aqtiuri angariSia. aqedan gamomdinare, cxadia, am angariSs normaluri saldo debetis mxares aqvs, mis debetSi aisaxeba saangariSgebo periodis ganmavlobaSi fuladi saSualebebis miReba, GCaricxva, xolo kreditSi _ fuladi saSualebebis gacema, gadaricxva. angariSi `erovnuli valuta rezident bankSi~ realuri, mudmivi angariSia da maSasadame, am angariSze saangariSgebo periodis bolosaTvis (31 dekembrisaTvis) ricxuli saldo (naSTi) gadaitaneba balansSi, aqtivebis, kerZod mimdinare aqtivebis SemadgenlobaSi muxliT _ `fuladi saSualebebi~. angariSi
`erovnuli
valuta
rezident
bankSi~
Tavisi
debetiT
SeiZleba
ukavSirdebodes Semdegi angariSebis kredits: 1.fuladi saSualebebis amsaxveli
sxva angariSebis kredits, rogoricaa: naRdi fuli
erovnul valutaSi _ sabanko angariSze naRdi fulis Setanisas; ucxouri valuta rezident bankSi _ misi konvertaciisa da erovnul valutaSi gadayvanisas; akreditivebi _ akreditivis vadis gasvlis SemTxvevaSi akreditivze wardgenili Tanxis dabrunebisas; 2. investiciebis investirebuli
(moklevadiani Tanxebis
da
grZelvadiani)
dafarvisas,
fasiani
amsaxveli qaRaldebis
angariSebis (aqciebi,
kredits,
obligaciebi)
gayidvisas; 3.
sxvadasxva saxis debitoruli davalianebebiT warmoqmnili moTxovnebis dafarvisas, moTxovnebis amsaxveli angariSebis kredits, rogoricaa, momsaxurebiT;
moTxovnebi
mekavSire
sawarmoebis
moTxovnebi miwodebiT da
mimarT;
personalis mimarT; moTxovnebi partniorebze gacemuli sesxiT; Sevsebaze (mimdinare nawili);
moTxovnebi gacemuli avansebiT;
Tamasuqebi; misaRebi dividendebi;
moTxovnebi
sawarmos
moTxovnebi kapitalis miRebuli moklevadiani
misaRebi procentebi; dasabrunebeli gadasaxadebis
amsaxveli angariSebi da a.S. 4. grZelvadiani aqtivebis gayidvisas, aqtivebis amsaxveli Sesabamisi angariSebis kredits, rogoricaa magaliTad, Senobebis, manqana-danadgarebis da sxva angariSebi. 5. sxvadasxva saxis sesxebis miRebisas, sesxebis saxeebis mixedviT, Sesabamisi sesxebiT warmoqmnili valdebulebebis amsaxveli angariSebis kredits. magaliTad, moklevadiani sesxebi, sesxebi partniorebisagan, grZelvadiani sesxebi da sxva, 6. sagadasaxado valdebulebebis amsaxveli angariSebis kredits, gadaxdili gadasaxadebis ukandabrunebis SemTxvevaSi, maTi saxeebis mixedviT.
28 7. Semosavlebis miRebisas _ Semosavlebis amsaxveli angariSebis kredits, Semosavlebis saxeebis
mixedviT.
Semosavlebi;
magaliTad,
realizaciidan;
sxva
saoperacio
saprocento Semosavlebi; Semosavlebi dividendebiT; gansakuTrebuli
Semosavlebi da a.S. romelic
Semosavali
angariSebis amave jgufs miekuTvneba
daumsaxurebel,
gamoumuSavebel
anu
winaswar
`miRebuli avansebi~, miRebul
Semosavals
warmoadgens. angariSi
`erovnuli
valuta
rezident
bankSi~
Tavisi
kreditiT
SeiZleba
ukavSirdebodes Semdegi angariSebis debets: 1.fuladi saSualebebis amsaxveli
sxva angariSebis debets, rogoricaa: naRdi fuli
erovnul valutaSi _ sabanko angariSidan naRdi fulis gamotanisas; ucxouri valuta rezident bankSi _ erovnuli valutis (laris)
konvertaciisa da ucxour valutaSi
gadayvanisas; akreditivebi _ akreditivis wardgenisas (gaxsnisas); 2. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis debets, Tanxebis investirebisas; fasiani qaRaldebis (aqciebi, obligaciebi) SeZenisas; 3.
moTxovnebis
amsaxveli
angariSebis
debets
_
sxvadasxva
debitorebidan
zedmetad
miRebuli TanxebiT angariSsworebisas; 4. sasaqonlo_materialuri maragebis amsaxveli angariSebis debets, maragebis konkretuli saxeebis mixedviT (masalebis angariSi, saqonlis angariSi), maragebis aRricxvis uwyveti (mudmivi) meTodis gamoyenebisas,
an Sesyidvebis amsaxveli angariSebis debets (SeZenili
masalebi, SeZenili saqoneli), maragebis aRricxvis perioduli (wyvetili) meTodis gamoyenebisas; 5. winaswar
gaweuli
xarjebis
angariSebis
debets,
am
xarjebis
saxeebis
mixedviT.
magaliTad, winaswar anazRaurebuli momsaxureba, winaswar gadaxdili saijaro qira, winaswar gaweuli dazRvevis xarji, winaswar gadaxdili mogebis gadasaxadi, winaswar gadaxdili qonebis gadasaxadi da a.S.; 6. grZelvadiani aqtivebis SeZenisas, aqtivebis calkeuli jgufebis angariSebis
debets,
rogoricaa
magaliTad,
Senobebis,
amsaxveli Sesabamisi manqana-danadgarebis,
aramaterialuri aqtivebis da sxva angariSebi; 7. valdebulebebis
amsaxveli
Sesabamisi
angariSebis
debets,
valdebulebebis
gastumrebisas (dafarvisas), rogoricaa, miwodebidan da momsaxurebidan warmoqmnili valdebulebebi, valdebulebebi mekavSire sawarmoebis winaSe, sesxebi (moklevadiani,
29 grZelvadiani),
sagadasaxado
valdebulebebi
_
gadasaxadebis
saxeebis
mixedviT,
daricxuli valdebulebebis amsaxveli angariSebi, gadasaxdeli xelfasi da sxva; 8. danaxarjebis amsaxveli angariSebis debets, rogoricaa, miwodebis xarjebis amsaxveli angariSebi, saerTo da administraciuli xarjebis amsaxveli angariSebi, arasaoperacio da gansakuTrebuli xarjebis amsaxveli angariSebi.
1.4. ucxouri valutiT warmoebuli operaciebis aRricxva sawarmoebi ekonomikuri saqmianobis ganxorcielebisas gamoiyeneben e. w. samuSao valutas. samuSao valuta aRniSnavs im ZiriTadi ekonomikuri garemos valutas, sadac sawarmo eweva saqmianobas, akeTebs da xarjavs fuls. bass-is Tanaxmad, samuSao valutis gansazRvrisas sawarmo iTvaliswinebs Semdeg faqtorebs: valutas, romelic umTavres gavlenas axdens saqonlisa da momsaxurebis realizaciis fasebze; da valutas, romelic umTavres gavlenas axdens saqonlisa da momsaxurebis uzrunvelyofasTan dakavSirebuli masalebis, SromiT da sxva danaxarjebze.
mniSvnelovania agreTve, iseTi faqtorebis gaTvaliswinebac, rogoricaa: valuta, romelSic miiReba saxsrebi safinanso saqmianobidan (e.i. savalo da wilobrivi instrumentebis gamoSvebidan) da valuta, romelSic, Cveulebriv, xdeba saoperacio saqmianobidan miRebuli saxsrebis Senaxva. saqarTvelos sawarmoebisaTvis samuSao valuta aris lari, romelic warmoadgens warsadgen valutas. warsadgeni valuta aRniSnavs valutas, romelic gamoiyeneba sawarmos finansuri angariSgebis warsadgenad. sawarmoebs,
romlebic
axorcieleben
sagareo-ekonomikur
saqmianobas,
warmoeqmnebaT ucxouri valutis gamoyenebis aucilebloba. ucxouri valuta aRniSnavs yvela sxva valutas, romelic ar warmoadgens sawarmos samuSao valutas. sawarmom sagareo-ekonomikuri saqmianoba SesaZloa ganaxorcielos ori gziT _ gaaCndes ucxouri qveganayofi an awarmoebdes sameurneo operaciebs ucxouri valutiT. garda amisa, SesaZloa, sawarmo finansur angariSgebas waradgendes ucxour valutaSi. amocanas warmoadgens is, Tu:
rogor unda asaxos sawarmom finansur angariSgebaSi ucxouri valutiT Sesrulebuli operaciebi an misi ucxouri qveganayofis saqmianoba;
30
rogor unda gadaiangariSos finansuri angariSgeba warsadgen valutaSi. aRniSnul kiTxvebze pasuxis gacemisaTvis gadasawyvetia ZiriTadad, ori sakiTxi:
romeli gasacvleli savaluto kursi unda gamoiyenos sawarmom;
rogor unda aisaxos
finansur angariSgebaSi savaluto kursebis cvlilebe-
biT gamowveuli Sedegebi. finansuri angariSgebis momzadebisas, TiToeuli sawarmo, imis miuxedavad, ras warmoadgens igi _ damoukidebel sameurneo erTeuls, sameurneo erTeuls, romelic ucxour valutaSi awarmoebs operaciebs, Tu ucxour qveganayofs
_ gansazRvravs Tavis
samuSao valutas. sawarmo, ucxour valutaSi gansazRvrul muxlebs gadaiangariSebs Tavis samuSao valutaSi da gadaangariSebis Sedegebs angariSgebaSi waradgens. ucxouri valutiT warmoebuli operacia iseTi operaciaa, romelic gansazRvrulia ucxour savaluto erTeulebSi an moiTxovs angariSsworebas ucxouri valutiT. aseTi tipis operaciebi warmoiqmneba maSin, rodesac: sawarmo yidulobs an yidis ucxouri valutiT Sefasebul saqonelsa da momsaxurebas; sawarmo iRebs an gascems sesxs, romlis misaRebi an gadasaxdeli Tanxebi gansazRvrulia ucxour savaluto erTeulSi; an sawarmo iZens an yidis ucxouri valutiT Sefasebul aqtivebs, iRebs an faravs ucxouri valutiT Sefasebul valdebulebebs. bass-iT ucxouri valutiT warmoebuli operaciebi Tavdapirvelad unda aisaxos samuSao valutiT, operaciis Sesrulebis dRisaTvis samuSao valutasa da mocemul ucxour valutas Soris arsebuli spot savaluto kursis mixedviT. spot savaluto kursi aris savaluto kursi dauyovneblivi miwodebisaTvis. praqtikaSi xSirad iyeneben operaciis Sesrulebis momentisaTvis arsebul savaluto kursTan miaxloebul savaluto kurss. magaliTad, SeiZleba gamoyenebul iqnes kviris an Tvis saSualo savaluto kursi, Tumca, Tu savaluto kursi mniSvnelovnad meryeobs, saSualo savaluto kursis gamoyeneba ar aris misaRebi. bass-is mixedviT, yoveli saangariSgebo periodis bolos unda gadaangariSdes:
ucxouri valutiT Sefasebuli fuladi sabalanso muxlebi _ saboloo savaluto kursis gamoyenebiT;
arafuladi sabalanso muxlebi, romlebic asaxulia ucxouri valutiT pirvandeli Rirebulebis meTodiT _ operaciis Sesrulebis TariRisaTvis arsebuli savaluto kursiT;
31
arafuladi sabalanso muxlebi, romlebic asaxulia ucxour valutaSi gansazRvruli realuri RirebulebiT _ realuri Rirebulebis dadgenis dRisaTvis arsebuli savaluto kursiT (bass - 21).
fuladi muxlisaTvis damaxasiaTebeli arsebiTi niSania fiqsirebuli an gansazRvradi raodenobis fulis erTeulebis miRebis ufleba (an miwodebis valdebuleba). fuladi muxlebia: pensiebi da momuSaveTa sxva gasamrjeloebi, romlis gadaxda fuliT unda moxdes; anaricxebi, fuladi dividendebi, romelic aRiarebulia valdebulebis saxiT da sxva. arafuladi muxlisaTvis damaxasiaTebeli arsebiTi niSania fiqsirebuli an gansazRvradi raodenobis fulis erTeulebis miRebis uflebis (an miwodebis valdebulebis) ararseboba. arafuladi muxlebia: saqonlisa da momsaxurebisaTvis gadaxdili Tanxebi (mag., gadaxdili saijaro qira); gudvili; aramaterialuri aqtivebi; sasaqonlo-materialuri faseulobebi; ZiriTadi saSualebebi da anaricxebi, romlisTvisac angariSsworeba arafuladi aqtivebiT unda moxdes. rac Seexeba sakurso sxvaobebs, romlebic warmoiqmneba fuladi muxlebis ganaRdebis an maTi gadaangariSebis dros, unda aRiardes mogebaSi an zaralSi im saangariSgebo periodSi, rodesac igi warmoiqmneba. bass-is mixedviT, rodesac fuladi muxlebi ucxouri valutiT warmoebuli operaciebisagan warmoiqmneba da savaluto kursi Seicvleba operaciis TariRsa da saangariSsworebo TariRs Soris drois monakveTSi, maSin warmoiqmneba sakurso sxvaoba. Tu angariSsworeba imave saangariSgebo periodSi moxda, rodesac operacia ganxorcielda, maSin yvela sakurso sxvaoba aRiardeba imave saangariSgebo periodSi. meore mxriv, rodesac angariSsworeba xorcieldeba romelime momdevno saangariSgebo periodSi, sakurso sxvaoba, romelic aRiarebulia TiToeul wina saangariSgebo periodSi angariSsworebis periodamde, ganisazRvreba am periodis sakurso sxvaobis cvlilebiT. rodesac arafulad muxlTan dakavSirebuli Semosuloba an zarali pirdapir sakuTar kapitalSi aRiardeba, maSin Semosulobisa da zaralis Semadgeneli sakurso sxvaobis nebismieri komponentic pirdapir sakuTar kapitalSi unda aRiardes. xolo rodesac arafulad muxlTan dakavSirebuli Semosuloba an zarali mogebaSi an zaralSi aRiardeba, maSin Semosulobisa da zaralis Semadgeneli sakurso sxvaobis nebismieri komponentic mogebaSi an zaralSi aRiardeba. ucxouri
valutiT
ganxorcielebuli
operaciebis
aRsaricxavad,
moqmedi
angariSTa gegmiT gaTvaliswinebulia angariSebi: 1220 - `ucxouri valuta rezident bankSi~;
1230
-
`ucxouri
valuta
ararezident
bankSi~.
isini
sawarmos
fuladi
saSualebebis amsaxveli da maSasadame, aqtiuri angariSebia. aqedan gamomdinare, cxadia, am angariSebs normaluri saldo debetis mxares aqvT, debetSi aisaxeba saangariSgebo periodis
ganmavlobaSi
ucxouri
savaluto
erTeulebSi
gamosaxuli
fuladi
32 saSualebebis gadaricxva.
miReba, isini
GCaricxva,
realuri,
xolo
mudmivi
saangariSgebo periodis bolosaTvis
kreditSi
_
angariSebia
fuladi da
saSualebebis
maSasadame,
am
gacema,
angariSebze
ricxuli saldo (naSTi) gadaitaneba balansSi,
aqtivebis, kerZod mimdinare aqtivebis SemadgenlobaSi muxliT _ `fuladi saSualebebi~. am angariSebis meSveobiT xorcieldeba rogorc naRdi, ise unaRdo operaciebi. naRdi operaciebi dakavSirebulia uSualod naRdi ucxouri valutis moZraobasTan, aseTebia: naRdi ucxouri valutis Setana sabanko angariSebze, an naRdi ucxouri valutis gamotana
sabanko angariSebidan. unaRdo operaciebSi uSualod fuladi
niSnebis moZraoba ar igulisxmeba. igi xorcieldeba sabanko angariSebze ucxouri valutis CaricxviT, an sabanko angariSebidan ucxouri valutis gadaricxviT. angariSi `ucxouri valuta rezident bankSi~ (`ucxouri valuta ararezident bankSi~) Tavisi debetiT SeiZleba ukavSirdebodes Semdegi angariSebis kredits: 1. fuladi saSualebebis amsaxveli ucxour valutaSi,
sxva angariSebis kredits, rogoricaa: naRdi fuli
_ sabanko angariSze naRdi ucxouri valutis Setanisas; naRdi
fuli erovnul valutaSi, erovnuli valuta rezident bankSi _ erovnuli valutis konvertaciisa da ucxour valutaSi gadayvanisas; akreditivebi _ akreditivis vadis gasvlis SemTxvevaSi akreditivze wardgenili ucxouri valutis dabrunebisas; 1.investiciebis
(moklevadiani
da
grZelvadiani)
amsaxveli
angariSebis
kredits,
investirebuli Tanxebis ucxouri valutiT dafarvisas, fasiani qaRaldebis (aqciebi, obligaciebi) gayidvisas; 2. moTxovnebis
amsaxveli
angariSebis
kredits
_
sxvadasxva
saxis
debitoruli
davalianebebiT warmoqmnili moTxovnebis ucxouri valutiT dafarvisas; 3.
grZelvadiani
aqtivebis
amsaxveli
Sesabamisi
angariSebis
kredits
_
aqtivebis
gayidvisas, rogoricaa magaliTad, Senobebis, manqana-danadgarebis da sxva angariSebi. 4. sesxebiT warmoqmnili valdebulebebis amsaxveli angariSebis kredits _ sxvadasxva saxis sesxebis ucxouri valutiT miRebisas, sesxebis saxeebis mixedviT, magaliTad, moklevadiani sesxebi, sesxebi partniorebisagan, grZelvadiani sesxebi da sxva, 5. Semosavlebis
ucxouri
valutiT
miRebisas
_
Semosavlebis
kredits, Semosavlebis saxeebis mixedviT. magaliTad, saoperacio
Semosavlebi;
saprocento
gansakuTrebuli Semosavlebi da a.S.
amsaxveli
angariSebis
Semosavali realizaciidan; sxva
Semosavlebi;
Semosavlebi
dividendebiT;
33 angariSi `ucxouri valuta rezident bankSi~ Tavisi kreditiT SeiZleba ukavSirdebodes Semdegi angariSebis debets: 1.fuladi saSualebebis amsaxveli
sxva angariSebis debets, rogoricaa: naRdi fuli
ucxour valutaSi _ sabanko angariSidan naRdi ucxouri valutis gamotanisas; ucxouri valuta rezident bankSi _ ucxouri valutis konvertaciisa da erovnul valutaSi (lari)
gadayvanisas;
akreditivebi
_
akreditivis
ucxouri
valutiT
wardgenisas
(gaxsnisas); 2. investiciebis (moklevadiani da grZelvadiani) amsaxveli angariSebis debets, ucxouri valutiT Tanxebis investirebisas; fasiani qaRaldebis (aqciebi, obligaciebi) SeZenisas; 3.
moTxovnebis
amsaxveli
angariSebis
debets
_
sxvadasxva
debitorebidan
zedmetad
miRebuli TanxebiT angariSsworebisas; 4. sasaqonlo_materialuri maragebis amsaxveli angariSebis debets, maragebis konkretuli saxeebis mixedviT (masalebis angariSi, saqonlis angariSi), maragebis aRricxvis uwyveti (mudmivi) meTodis gamoyenebisas,
an Sesyidvebis amsaxveli angariSebis debets (SeZenili
masalebi, SeZenili saqoneli), maragebis aRricxvis perioduli (wyvetili) meTodis gamoyenebisas; 5. winaswar
gaweuli
xarjebis
angariSebis
debets,
am
xarjebis
saxeebis
mixedviT.
magaliTad, winaswar anazRaurebuli momsaxureba, winaswar gadaxdili saijaro qira, winaswar gaweuli dazRvevis xarji, winaswar gadaxdili mogebis gadasaxadi, winaswar gadaxdili qonebis gadasaxadi da a.S.; 6. grZelvadiani aqtivebis ucxouri valutiT SeZenisas, aqtivebis calkeuli jgufebis amsaxveli Sesabamisi angariSebis debets, rogoricaa magaliTad, Senobebis, manqanadanadgarebis, aramaterialuri aqtivebis da sxva angariSebi; 7.
valdebulebebis amsaxveli Sesabamisi angariSebis debets, valdebulebebis ucxouri
valutiT
momsaxurebidan
gastumrebisas
warmoqmnili
(dafarvisas),
valdebulebebi,
rogoricaa,
valdebulebebi
miwodebidan
mekavSire
da
sawarmoebis
winaSe, sesxebi (moklevadiani, grZelvadiani), daricxuli valdebulebebis amsaxveli angariSebi da sxva; 8.
danaxarjebis amsaxveli angariSebis debets, rogoricaa, miwodebis xarjebis amsaxveli angariSebi, saerTo da administraciuli xarjebis amsaxveli angariSebi, arasaoperacio da gansakuTrebuli xarjebis amsaxveli angariSebi.
34
1.5. akreditiviT angariSsworebis aRricxva unaRdo
angariSsworebis
erTerT
formas
akreditiviT
angariSsworeba
warmoadgens. akreditivi niSnavs myidvelis davalebas misi momsaxure bankisadmi, rom man myidvelis
angariSsworebis
angariSze
ricxuli
Tanxis
gansazRvruli
nawili
waradginos (gaxsnas) momwodeblis momsaxure bankSi, mis mier operaciis moxdenis damadasturebeli maSasadame,
dokumentebis
akreditivi
angariSsworebis
wardegenisTanave
gulisxmobs
ganxorcielebas
ra
angariSsworebis
myidvelsa
momwodeblis
da
momsaxure
moxdenisaTvis.
momwodebels
bankis
Soris
meSveobiT,
iwvevs
myidvelis fuladi saSualebebis gayinvas garkveuli droiT da Tanxebis dajavSnas konkretul momwodebelTan angarisworebisaTvis. amdenad, akreditiviT angariSsworeba erTgvar SezRudvas warmoadgens myidvelisaTvis, xolo garantias _ momwodeblisaTvis Tanxebis
droulad
SeiZleba
gamowveuli
anazRaurebis iyos
Sesaxeb.
myidvelis
akreditiviT
mier
angariSsworebis
moTxovna
davalianebebis
dafarvis
momwodeblis
vadebis darRveviT, myidvelsa da momwodebels Soris SemTxveviTi, arasistematuri urTierTobebiT, aqedan gamomdinare, undoblobiT da sxva. swored imis gamo, rom akreditivi myidvelis uflebebis erTgvar SezRudvas iwvevs,
amasTan
igi
erTjeradi
xasiaTisaa,
akreditiviT
angariSsworeba
unaRdo
angariSsworebis farTod gavrcelebul formas ar warmoadgens. akreditivs xsnis myidvelis momsaxure anu gamxsneli banki, misive davalebiT. akreditivis gamxsneli banki emitents warmoadgens, xolo momwodebeli, romelmac Tavis momsaxure bankSi gaxsnili akreditividan unda miiRos Tanxebi, remitentad iwodeba. akreditivi SeiZleba gaixsnas mxolod erT remitentTan angariSsworebisaTvis. akreditivi vadiania. akreditivis moqmedebis vada da angariSsworebis wesi akreditivis davalebis
mimcemsa da
remitents
Soris
dadebuli
xelSekrulebiT
ganisazRvreba,
romelSic aRniSnuli unda iyos: gamxsneli bankis dasaxeleba; akreditivis saxeoba da misi Sesrulebis wesi; remitentis
mier
akreditiviT
saxsrebis
misaRebad
warmosadgeni
CamonaTvali da zusti dasaxeleba; sabuTebis wardgenis vadebi, moTxovnebi maTi gaformebisadmi; xelSekrulebiT gaTvaliswinebuli sxva pirobebi.
sabuTebis
sruli
35 akreditivis (gamxsnel
banks)
gasaxsnelad warudgens
akreditivis gancxadebas
davalebis
akreditiviT
mimcemi
momsaxure
gaTvaliswinebuli
banks Tanxis
gadaricxvis Taobaze, sadac unda aRiniSnos: xelSekrulebis nomeri, TariRi, romlis mixedviTac ixsneba akreditivi; akreditivis moqmedebis vada (akreditivis daxurvis weli, ricxvi da Tve); remirentis dasaxeleba; akreditivis Semsrulebeli bankis dasaxeleba; akreditivis Sesrulebis adgili; sabuTebis sruli da zusti dasaxeleba, romliTac warmoebs akreditiviT gadaxdebi, maTi wardgenis vada da gaformebis wesi; akreditivis saxeoba aucilebeli monacemebis aRniSvniT; saqonlis (Sesrulebuli samuSaos, momsaxurebis) mowodebis vada; akreditivis Tanxa (cifrebiT da sityvebiT); akreditivis Sesrulebis wesi. gancxadeba akreditivis gaxsnaze Semdegi saxisaa: Semovida bankSi
gancxadeba akreditivze # `____~ _______________ 200__w.
(akreditivis saxeoba) akreditivis moqmedebis vada `____~ _____________________ 200__ w. akreditivis gamcemi ____________________________________________________________________ kodi
debeti
gamxsneli banki (emitenti)
q.__________ kodi
Tanxa
ang.#
remitenti ______________________________________________ ang.# krediti kodi remitentis banki
q. _____________ kodi
ang.#
fostiT, telegrafiT-faqsiT (saWiro sityvas gaesvas xazi) Tanxa sityviT kodi
akreditivis Sesrulebis adgili
xelSekruleba dakveTis #
`___~_____________200__w. saqonlis, samuSaos (momsaxurebis) saxeoba, vada
sabuTebis dasaxeleba, romelTa mixedviTac warmoebs akreditiviT gadaxdebi, aqceptiT, uaqceptod
damatebiTi pirobebi: b.a.
sesxis gacema nebadarTulia bankis xelmowerebi
36 klientis xelmowerebi:
gatarebulia bankis mier `____~ ____________ 200__ w. bankis xelmowerebi:
akreditivis saxsrebis misaRebad remitenti saqonlis (samuSaos, momsaxurebis) miwodebis
Semdeg,
damadasturebel
momsaxure da
sxva
bankSi
waradgens
dokumentebs,
angariSebis
romlebic
reestrs,
akreditivis
miwodebis pirobebiTaa
gaTvaliswinebuli. akreditiviT gadaxdebisa da akreditivis yvela pirobis Sesrulebis damadasturebeli waredginos.
sabuTebi
akreditivis
remitentis pirobebidan
banks
akreditivis
Tundac
vadis
erTerTis
gasvlamde
darRvevis
unda
SemTxvevaSi,
gadaxdebi akreditiviT ar ganxorcieldeba. angariSebis reestri Semdegi saxisaa:
akreditivis saxsrebis misaRebad angariSebis reestri # -------------`----------~ _________________ w. sasaqonlo-
remitentTan saqonlis
kavSirgabmulobis saqonlis gadatvirTvis tvirTis
satransporto
(samuSaos, momsaxurebis) organizaciebis
(samuSaos
miRebisas miReba-CabarebismeSveobiT saqonlismomsaxurebis gawevis)
transportis
Sesrulebis,
sabuTebis nomrebi da TariRi gadazidvisas safosto TariRi
saxeoba
momsaxurebis gawevis)
(samuSaos Sesrulebis, gadamzidavi
qviTrebis nomrebi
angariSebis nomrebi da TariRi
remitentis beWedi xelmowera:
remitenti angariSebis reestrs warudgens banks sam calad, romelTagan pirveli piri
rCeba
remitents,
bankSi rogorc
da am
gamoiyeneba reestris
memorialuri miRebis
orderis
dasturi,
saxiT,
xolo
meore
mesame piri
_
miecema
sasaqonlo-
satransporto sabuTebTan erTad, bankis Sesabamisi aRniSvniT egzavneba gamxsnel banks, gadamxdelisaTvis gadasacemad. gamxsneli bankis mier reestris Tanxa imavdroulad Camoiwereba misi balansgareSe angariSidan `gasanaRdebeli akreditivebi~. akreditividan
naRdi
fulis
gacema
dauSvebelia.
im
SemTxvevaSi,
rodesac
akreditivis pirobebiT gaTvaliswinebulia davalebis mimcemis rwmunebulis aqcepti
37 (Tanxmoba ganaRdebaze), unda Semowmdes saaqcepto warweris arseboba da rwmunebulis xelmoweris Sesabamisoba mis mier wardgenil nimuSTan. akreditivis
pirobebiT
davalebis
mimcemis
warmomadgenlis
aqceptis
gaTvaliswinebisas, warmomadgeneli valdebulia Semsrulebel banks warudginos: piradobos damadasturebel sabuTi; sakuTari xelmoweris nimuSi; akreditivis davalebis mimcemi organizaciis mier gacemuli samivlinebo mowmoba an mindobiloba. angariSTa reestrze an akreditivis gasanaRdeblad aqceptirebul sasaqonlosatransporto sabuTebze warmomadgeneli akeTebs Semdeg warweras: ~aqceptirebulia~_________________akreditivis xarjze ___________ (TariRi)
--------------------------------------------------------------------------------------------- warmomadgeneli (myidveli, organizaciis dasaxeleba) xelmowera________________________ `___~ -___________ 200__w.
remitentis bankSi akreditivi daixureba Semdeg SemTxvevebSi: akreditivis vadis gasvlis Semdeg. akreditivis daxurvis Sesaxeb Semsrulebeli bankis Setyobinebis safuzvelze; vadis gasvlamde, akreditivis Semdgom gamoyenebaze remitentis mier uaris gancxadebiT. am gancxadebis
safuZvelze
remitentis
banki
gamxsnel
banks
ugzavnis
Setyobinebas,
Semsrulebeli bankis mier gamouyenebeli Tanxa gadamxdelis miTiTebiT gadairicxeba im angariSze, saidanac deponirebuli (gadaricxuli) iyo; akreditivis
nawilobriv,
an
mTlianad
gamoTxovis
Taobaze
davalebis
mimcemis
gancxadebiT akreditivi ixureba an Semcirdeba gamxsneli bankidan Setyobinebis miRebis dRes, magram ara umetes Sesabamis angariSze ricxuli naSTis Tanxisa. akreditivis daxurvis Setyobineba egzavneba gamxsnel banks. sawarmo
akreditivebiT
angariSsworebis
gansaxorcieleblad
Tavis
angariSTa
gegmaSi gaiTvaliswinebs Sesabamis angariSs `angariSsworeba akreditivebiT~, romelic unda
ganTavsdes
`angariSsworeba
angariSTa akreditivebiT~
gegmis
jgufSi
sawarmos
-
fuladi
`fuli
sabanko
saSualebebis
angariSebze~. amsaxveli
da
maSasadame, aqtiuri angariSia. aqedan gamomdinare, cxadia, am angariSs normaluri
38 saldo
debetis
mxares
eqneba,
mis
debetSi
aisaxeba
saangariSgebo
periodis
ganmavlobaSi akreditivebis gaxsna, xolo kreditSi _ akreditivis Tanxis daniSnulebis
mixedviT,
agreTve
misi
srulad
an
nawilobriv
daxurva.
xarjva angariSi
`angariSsworeba akreditivebiT~, rogorc fuladi saSualebebis amsaxveli angariSi, realuri (mudmivi) angariSia bolosaTvis
(31
da maSasadame, am angariSze saangariSgebo periodis
dekembrisaTvis)
ricxuli
saldo
(naSTi)
gadaitaneba
balansSi,
aqtivebis, kerZod mimdinare aqtivebis SemadgenlobaSi muxliT _ `fuladi saSualebebi~.
1.6. CekebiT angariSsworebis aRricxva CekebiT
angariSsworeba
unaRdo
angariSsworebis
erTerT
formas
warmoadgens. CekebiT angariSsworebisas ZiriTad dokuments saangariSsworebo Ceki warmoadgens. igi fasiani qaRaldia, romelic gadaxdis saSualebad gamoiyeneba. Ceki erTiani
nimuSis
mixedviT
mzaddeba
da
mkacri
aRricxvis
blankia.
Cekebis
damzadebisaTvis aucilebelia erovnuli bankis winaswari, werilobiTi nebarTva. CekebiT angariSsworebis dros Cekis gamcemi, sabanko dawesebulebas aZlevs werilobiT davalebas CekSi aRniSnuli Tanxis ganaRdebis
Sesaxeb. Cekis gamowera
SeiZleba mxolod im sabanko dawesebulebaze, romelSic inaxeba Cekis gamcemis saxsrebi, rac mas uflebas aZlevs saerTo wesiT gankargos es saxsrebi Cekis saSualebiT. Cekis
gamcemi
pasuxismgebelia
Cekis
ganaRdebisaTvis.
Cekebis
regulirdeba `Cekis Sesaxeb~ saqarTvelos kanoniT. CekSi aRniSnuli Tanxis gadaxda Cekis gamcemis bankSi SeiZleba: Cekis gamcemis mier calke deponirebuli saxsrebis angariSidan;
gamoyeneba
39 Cekis gamcemis Sesabamis angariSze Tanxis ukmarisobis SemTxvevaSi, bankis saxsrebis xarjze (Tu Cekis gamcemi droulad asrulebs valdebulebebs). saangariSsworebo Ceki Semdegi saxisaa: bankis filialis dasaxeleba
saTao
misi adgilmdebareoba
adgilmdebareoba
bankis kodi
bankis dasaxeleba
safirmo dasaxdeleba
saangariSsworebo Ceki # gadauricxeT
________________________________________________________ (mimRebis dasaxeleba)
______________________________________________________________ (Tanxa, sityvierad da cifrebiT)
______________________________
_____________________________
Cekis gamcemis dasaxeleba, piradi angariSis #
bankis sakorespondento angariSis #
saangariSsworebo (sakliringo) centris # Cekis gacemis adgili _______________ TariRi `__ ~ _______________________200__w.
__________________________________ Cekis gamcemis xelmowera Cekis gamcemis piradobis mowmobis (pasportis) seria da #
saangariSsworebo Cekis meore gverdi Tanxis zRvruli odenoba, romelzec SeiZleba Cekis gamowera _____________________________________________________________________ (Tanxa sityvierad) b. a.
bankis xelmowera:
Cekis gamcemis bankSi Sesuli Ceki, romlis ganaRdeba garantirebulia
bankis
mier, Camoiwereba Cekis gamcemis Sesabamisi angariSidan, xolo Tanxebis ukmarisobis SemTxvevaSi
igi
miekuTvneba
angariSs
`sabanko
garantiebis
mixedviT
gadauxdeli
Tanxebi~. am Tanxaze bankis mier gamoiwereba memorialuri orderi, romelic eZleva Cekis
gamcems
(klients)
misi
piradi
angariSidan
amonawerTan
erTad.
es
Tanxa
warmoadgens ra sesxs, bankTan dadebuli xelSekrulebis Sesabamisad, Cekis gamcemi sawarmo Tanxis sargeblobis periodSi, romlis zRvruli vada aseve xelSekrulebiTaa gansazRvruli, ixdis procents. Cekis misaRebad sawarmo bankSi waradgens gancxadebas mis angariSze saWiro Tanxis
arsebobisas
erT
calad,
xolo
bankis
mier
Cekis
ganaRdebis
garantiis
SemTxvevaSi – 2 calad. gancxadebas xels aweren is pirebi, romlebsac micemuli aqvT
40 organizaciis angariSze operaciis Sesasrulebel sabuTebze xelmoweris ufleba da daesmeba beWedi. gancxadebis pirveli cali rCeba sabanko dawesebulebaSi, aRiricxeba balansgareSe angariSze `bankis mier gacemuli garantiebi da Tavdebebi~, meore cali miecema sawarmos Cekis ganaRdebis garantiis Sesaxeb bankis dasturad. gancxadebaSi da mis talonSi aRiniSneba im angariSis nomeri, saidanac ganaRddeba Cekebi, Tu Cekebis ganaRdeba garantirebulia bankis mier, gancxadebaSi Cekis gacemis Sesaxeb gadaiSleba striqoni `Ceki angariSsworebisaTvis deponirebuli saxsrebiT~. gancxadeba Semdegi saxisaa:
gancxadeba # salaros taloni
`___~ ________________ 200__ w. gTxivT gasceT Cvens # _________ angariSze
1.
fulis Ceki ______________________ cali raodenoba sityvebiT
`___~ _______________200__ w. angariSi # ______________ gasaformeblad miRebulia Ceki
2.Ceki angariSsworebisaTvis_______________saxsrebis deponirebiT 7. fulisa ___________ cali raodenoba sityvebiT
# _______________________
_______________________ angariSidan_____________ cali
# _______________________
deponireba moxdes __________________________ laris odenobiT 3. Ceki angariSsworebisaTvis bankis garantiis qveS
2.angariSsworebisaTvis------cali
Cekis moqmedebis vada _________________________
# _________________________
Cekis wardgenis vada___________________________ pretenziis moqmedebis vada
_________________________
CvenTvis cnobilia Cekis Sevsebis wesi da pasuxismgebloba
buRalteri:
misi saimedo Senaxvisa da ganaRdebisaTvis
buRaltris mier daTvlili
Cekebis miRebas vandobT Cvens TanamSromels__________________
Cekebi ____________________ xelmowera
gvari, saxeli romlis xelmoweras vadasturebT _________________________ klientis xelmowera da beWedi salaros: gaices Cekebi gancxadebaSi miTiTebuli raodenobiT
miiRo molare __________________ xelmowera
fulis Cekebi ## ______________________________________ saangariSsworebo Cekebi ## ____________________________ gasca molare ______________
miiRo ________________
Cekebis calke angariSze saxsrebis deponirebiT gadaxdis uzrunvelyofis mizniT Cekebis gasacemad gancxadebasTan erTad bankSi wardgenili unda iqnes sagadaxdo
41 davaleba Cekis gamcemis calke pirad angariSze
saxsrebis deponirebisaTvis. bankebi
valdebuli arian Cekebis gacemisas Seavson isini Semdegi rekvizitebis gaTvaliswinebiT: Cekis
zemoT
marjvena
mxares
unda
aRiniSnos
meTauri
bankis
dasaxeleba
da
misi
adgilmdebareoba, xolo bankis filialis mier Cekis gacemis SemTxvevaSi, Cekis zemo marcxena mxares agreTve, filialis dasaxeleba da adgilmdebareoba; bankis sakorespondento angariSis nomeri;. Cekis gamcemis dasaxeleba, piradi angariSis #; Cekis gamcemis piradobis mowmobis an pasportis seria da #; im Tanxis zRvruli odenoba, romelzec SeiZleba Cekis gamowera da damowmeba bankis Tanamdebobis pirebis xelmoweriT da beWdiT; banki valdebulia CekebTan erTad klients misces Cekebis identuri baraTi, romelic tardeba registraciaSi. saCeko baraTi Semdegi saxisaa:
saCeko baraTi # ________________________________________________________________________________ (bankis dasaxeleba da misi adgilsamyofeli 1. fizikuri da iuridiuli piris saxelwodeba ____________________________________ ____________________________________________
2. bankidan Cekis mimRebis xelmowera
3. bankidan Cekis mimRebis piradobis mowmobis (pasportis) monacemebi _______________ ________________________________________________________________________________ (mxolod fizikuri pirebisaTvis) 4. bankidan Cekis mimRebis angariSis nomeri _______________________________________ 5. Tanxa sityvebiT larebSi ______________________________________________________ bankis xelmowerebi:
bankis xelmowerebi meordeba baraTis meore gverdzec. Cekis mflobeli Ceks bankSi waradgens Cekis reestrTan erTad, romelic Semdegi saxisaa:
Cekis reestri # `___~ ____________ 200__ w.
debeti
Tanxa
Cekebis Tanxa CamowereT Cekis gamcemis angariSidan gadamxdelis banki ________________ q. bankis # (bankis dasaxeleba)
kodi
sakor. ang.#
mimRebi _____________________________ kodi
mimRebis banki ___________q. __________ kodi Cekebis #
krediti
ang. #
debeti
Tanxa
Cekebis gamcemis angariSebis # ______________________
_____________________________
___________
42 ______________________
______________________________
___________
______________________
______________________________
___________
bankSi Cekebis warmdgeni piris
gatarebulia bankis mier
Tanamdeboba da xelmowera
`___~ _____________ 200__w. bankis xelmowerebi:
bankebi
Cekis
gamcemis
angariSidan
Tanxebis
Camoweras
awarmoebeb
miRebuli
Cekebis reestrebis safuZvelze. TviT Cekebi Sesanaxad im bankSi rCeba, sadac gaxsnilia Sesabamisi bankebis sakorespondento angariSebi. angariSis gasasworeblad Cekis mimRebi organizacia valdebulia darwmundes, rom: Cekis Tanxa ar aRemateba mis meore gverdze da saCeko baraTSi bankis mier miweril zRvrul Tanxas; CekSi miTiTebuli Cekis gamcemis angariSis nomeri Seesabameba saCeko baraTSi aRniSnuls; Cekze
aRniSnuli
Cekis
gamcemis
pasportis
(piradobis
mowmobis)
seria
da
nomeri
Seesabameba saCeko baraTSi aRniSnuls; Cekis gamcemis Cekze xelmowera identuria saCeko baraTSi xelmowerisa. Cekis ganaRdeba misi warmodgenisTanave xdeba, gaunaRdeblobis SemTxvevaSi Cekis warmomdgens SeuZlia pretenzia warudginos Cekis gamcems da gadaaxdevinos jarima CekSi miTiTebuli Tanxis 0,5%-is odenobiT, yoveli dagvianebuli dRisaTvis.
1.7. fulis droiTi Rirebuleba 1.7.1. fulis droiTi Rirebulebis principi fulis aRricxvis
droiTi
rigi
kreditoruli
Rirebulebis
sakiTxebis
davalianebebis,
principi
gadawyvetisas. ijaris
farTod
magaliTad,
aRricxva,
gamoiyeneba aseTebia:
obligaciebsa
buRaltruli
debitoruli da
sxva
da
fasian
qaRaldebTan dakavSirebuli operaciebi, kapitalis mozidvis dagegmva da misi wyaroebis gansazRvra, aqtivebis Sefaseba-gadafaseba da sxva. fuls aqvs Rirebuleba, romelic damokidebulia mis mier motanili Semosavlebis sidideze. fulis Rirebulebis gansazRvrisaTvis gamoiyeneba fulis droiTi Rirebulebis koncepcia, romelic or faqtors emyareba: dros da saprocento ganakveTs.
43 fulis droiTi Rirebulebis gansazRvrisaTvis gamoiyeneba ori dro – mimdinare (axlandeli) da momavali. saprocento ganakveTi warmoadgens im Semosavlis gaangariSebis normas, romelic fuladma Tanxam SeiZleba moitanos droSi. saprocento ganakveTis sidide fuladi Tanxis dabandebis riskis donezea damokidebuli. fulis droiTi Rirebulebis koncepciis safuZvels warmoadgens debuleba imis Sesaxeb, rom fulis erTi da igive Tanxa dRes Rirs meti, vidre garkveuli periodis, magaliTad, erTi wlis Semdeg, ramdenadac dRes arsebuli fuli SeiZleba gamoyenebul iqnes Semosavlis misaRebad.
e. i. dRes arsebuli fuladi Tanxis momavali Rirebuleba
(future value), erTi wlis Semdeg toli iqneba mis nominalur (mimdinare) Rirebulebas damatebuli saprocento Semosavali. magaliTad, Tu dRes gvaqvs 100 lari, erTi wlis Semdeg misi Rirebuleba iqneba 100
lars
damatebuli
kidev
ramdenime
lari,
romlis
odenobac
ganisazRvreba
saprocento ganakveTiT. Tu dRevandeli fuladi Tanxis Rirebuleba SeiZleba gamoisaxos momaval fulSi, aseve, momavali fuladi Tanxis Rirebuleba SeiZleba gamoisaxos dRevandel fulSi, rogorc mimdinare
anu axlandeli Rirebuleba (present value) Sefasebis sawinaaRmdego
proceduris daxmarebiT. magaliTad, erTi wlis Semdeg misaRebi 100 laris Rirebuleba drois mimdinare momentisaTvis
ganisazRvreba
am
100
laridan
procentis
Tanxis,
anu
saprocento
Semosavlis gamoklebiT (diskontirebiT). amrigad, procenti SeiZleba ganxilul iqnes, rogorc gadasaxdeli - fulis gamoyenebisaTvis, romelsac fulis mflobeli Rebulobs, xolo gamomyenebeli - ixdis. procentebis gadaxdas adgili aqvs yvela SemTxvevaSi, rodesac dgeba sakiTxi fulis droiTi
Rirebulebis
ganmavlobaSi sainvesticio
Sesaxeb,
miRebuli
an
magaliTad, gaweuli
gadawyvetilebebis,
sesxebis,
momsaxurebis
mowyobilobebisa
da
drois
ramdenime
gadaxdisas, sxva
periodis
alternatiuli
aqtivebis
Sesyidvis
variantebis Sefasebisas da sxva. buRaltruli aRricxvis TvalsazrisiT, mniSvnelovania ganvasxvavoT saprocento danaxarjebi da saprocento Semosavlebi, aseve, TviT procenti da ZiriTadi Tanxa, rasac es procenti ericxeba. procenti,
rogorc
wesi,
dgindeba
ganakveTis
saxiT
drois
gansazRvruli
periodisaTvis, xolo saprocento gadaxdebis odenoba ganisazRvreba ZiriTadi Tanxis, saprocento ganakveTisa da periodebis ricxvis
safuZvelze. Cveulebriv, aseT periodad
weli aiReba, Tumca sakmaod gavrcelebulia gadaxdis periodis sxva xangrZlivoba: naxevarweli, kvartali, Tve. procentis daricxvis periodis miuTiTeblobis SemTxvevaSi, aseT periodad igulisxmeba weli.
44 principuli mniSvneloba aqvs procentebis klasificirebas martiv da rTul procentebad.
maT
Soris
gansxvaveba
ramdenime
periodis
(wlis)
ganmavlobaSi
procentebis daricxvisas warmoiqmneba.
1.7.2. martivi da rTuli procentebi martivi procentebis gamoyenebisas maTi Tanxa periodidan periodamde ar icvleba, ramdenadac
ucvleli
rCeba
ZiriTadi
Tanxa,
romelsac
es
procenti
daericxeba.
magaliTad, sawarmom aiRo sesxi 10000 lari, 3 wlis vadiT, wliuri 10%-iani ganakveTiT. msesxebeli sawarmo kreditors
gadauxdis: pirvel wels _ 1000 lars, meore wels _
1000 lars da mesame wels _ 1000 lars, ZiriTad TanxasTan (10000 lari) erTad. saprocento xarjis saerTo Tanxa SeiZleba ganisazRvros formuliT: P x i x n sadac: P – ZiriTadi Tanxa; i- saprocento ganakveTi; n – periodis ricxvi. rTuli
procentebis
daricxva
im
SemTxvevaSi
xdeba,
rodesac
gasvlis Semdeg gadaxdili procentis Tanxa emateba ZiriTad Tanxas
erTi
periodis
da miRebuli jami
warmoadgens momdevno periodis gadasaxdeli procentis Tanxis gaangariSebis bazas. amasTan, aseTi procedura gamoiyeneba yvela periodisaTvis. magaliTad, rTuli procentebis daricxva zemoTmoyvanili monacemebis mixedviT Semdegi saxisaa:
rTuli procentebis daricxva
weli
ZiriTadi
procentis
Tanxa
wliuri
procentis
dagrovili procentis Tanxis gaangariSeba
Tanxa dagrovili
(10%)
Tanxa
2006
10000
1000
1000
10000 X 0.10 = 1000 lari
2007
11000
1100
2100
(10000 +1000) X 0.10 = 1100
2008
12100
1210
3310
(10000 + 1000 + 1100) X 0.10 = 1210
45
1.7.3. momavali da mimdinare Rirebuleba rTuli procentebis daricxva warmoadgens fulis momavali Rirebulebis (future value - FV) da mimdinare Rirebulebis (present value - PV) gaangariSebis safuZvels. dRes arsebuli fulis erTi erTeulis (1 laris) momavali Rirebulebis an momavali 1 laris mimdinare Rirebulebis gaangariSebisaTvis gamoiyeneba Semdegi meTodebi: saprocento gadaxdebis Tanmimdevruli gaangariSeba periodidan periodamde, saprocento ganakveTis, ZiriTadi Tanxisa da periodTa ricxvis safuZvelze; maTematikuri formulebis gamoyeneba; fulis erTi erTeulis (1 laris) mimdinare da momavali Rirebulebis mniSvnelobebis cxrilebis gamoyeneba; specializirebuli kalkulatorebisa da kompiuteruli programebis gamoyeneba. dReisaTvis misaRebi
fuladi
arsebuli Tanxis
fuladi mimdinare
Tanxis
momavali
Rirebulebis
Rirebulebis,
gaangariSebis
an
momavalSi
gamartivebisaTvis
gamoiyeneba martivi maTematikuri xerxi, gaangariSeba xdeba ara mTel ZiriTad Tanxaze, aramed fulis erT erTeulize (1 larze) da Sedegi mravldeba ZiriTad Tanxaze. am wesiT
gansazRvruli
1
laris
momavali
Rirebuleba
iwodeba
erTeulis
momaval
Rirebulebad (future value of 1) da gamoisaxeba abreviaturiT FV1. imis miTiTebasTan erTad, rom saubaria konkretulad fulis erTi erTeulis momaval Rirebulebaze (FV1), aseve mieTiTeba
saprocento
ganakveTi
i
da
periodebis
ricxvi
n.
1
laris
momavali
Rirebuleba i ganakveTiT n periodis Semdeg Caiwereba, rogorc (FV1,i,n) da gaiangariSeba formuliT: FV1 = (1 + i)n magaliTad, Tu saprocento ganakveTia 12, xolo periodebis ricxvi 5, 1 laris momavali Rirebuleba (FV1,12,5) Seadgens (1 + 0,12)5, anu 1,76234.
am ricxvze dRes
arsebuli nebismieri Tanxis gamravlebiT miviRebT mis momaval Rirebulebas 5 periodis (wlis) Semdeg, 12%-iani ganakveTiT. magaliTad, 10000 laris momavali Rirebuleba 12%iani ganakveTiT, 5 wlis Semdeg iqneba 17623.4 lari. ramdenadac periodis meSveobiT
arsebobs
ricxvsa SeiZleba
da
Sesabamisoba
momaval
advilad
ZiriTad
Semosavalebs
gamovTvaloT
Tanxas,
Soris,
saprocento
gaangariSebis
saprocento
ganakveTi,
am an
ganakveTs, meTodebis periodebis
46 (wlebis) ricxvi, romelSic saWiroa ZiriTadi Tanxis dabandeba, sasurveli Semosavalis misaRebad. saprocento ganakveTis zustad gamosaTvlelad, imis gamo, rom igi SeiZleba aRmoCndes
wiladi,
formulebis,
specialuri
kalkulatoris
an
eleqtronuli
cxrilebis gamoyenebaa mizanSewonili. rac Seexeba fulis erTi erTeulis momavali an mimdinare
Rirebulebis
cxrilebs,
masSi
Sesabamisi
mniSvnelobebi
miTiTebulia
saprocento ganakveTis mxolod mTelis mniSvnelobiT, 21/2-is garda (aseTi ganakveTi farTodaa gavrcelebuli procentis kvartaluri daricxvisas). aqedan gamomdinare, am cxrilebiT sargebloba SesaZlebelia, Tu arsebobs saprocento ganakveTis uaxloes mTelamde damrgvalebis SesaZlebloba. sasurveli
saprocento
ganakveTis
SesarCevad,
upirveles
yovlisa,
unda
gaviangariSoT 1 laris Sesabamisi momavali Rirebuleba, momavali Tanxis ZiriTad Tanxaze gayofiT. cxrilis vertikalur svetSi vipovoT periodis ricxvis mniSvneloba da mis Sesabamis striqonze momavali Rirebulebis romel mniSvnelobas ufro metad uaxlovdeba gayofis Sedegi. aseTis povnisas, unda vnaxoT Sesabamisi svetis zemoT saprocento ganakveTis romel mniSvnelobas Seesabameba igi. analogiuri wesiT SeiZleba SevarCioT saprocento ganakveTi fuladi Tanxis mimdinare Rirebulebis gasaangariSeblad mimdinare Tanxis momaval Tanxaze gayofiT. dRes arsebuli fuladi Tanxis momavali Rirebuleba miiReba ZiriTad Tanxaze ramdenime periodis ganmavlobaSi rTuli procentebis daricxviT da masze damatebiT. xolo momavalSi misaRebi romelime Tanxis mimdinare Rirebuleba ganisazRvreba am Tanxidan ramdenime periodis ganmavlobaSi daricxuli rTuli procentebis gamoklebiT, anu diskontirebiT. amrigad, viciT ra amJamad Cvens gankargulebaSi arsebuli ZiriTadi Tanxa,
saprocento
dairicxeba analogiurad
ganakveTi
procenti,
da
SegviZlia
SegviZlia
gavigoT
periodebis
raodenoba,
gamovTvaloT, ra
Tanxa
unda
ra
romlis
Tanxas
davabandoT
ganmavlobaSic
miviRebT dRes,
momavalSi.
rom
miviRoT
gansazRvruli Tanxa momavalSi. unda aRiniSnos, rom erTi da igive wliuri saprocento ganakveTisas SesaZlebelia rTuli
procentebis
daricxvis
gansxvavebuli
periodebis
dadgena
pirobebidan gamomdinare. magaliTi: sawarmom daabanda 100000 lari, 3 wlis vadiT, wliuri 10%-iani ganakveTiT. ganvixiloT procentis daricxvis ori varianti: 1.procentis daricxva xdeba weliwadSi erTxel; 2. procentis daricxva xdeba kvartalSi erTxel. gaangariSeba:
kontraqtis
47 1.dabandebuli TiToeuli laris momavali Rirebuleba Seadgens: (FV1,10%,3) = 1,33100; 2. dabandebuli TiToeuli laris momavali Rirebuleba Seadgens: (FV1,21/2%,12) = 1,34489, ramdenadac procentis kvartaluri ganakveTi Seadgens
21/2
(10 / 4), periodebis ricxvi 12. gaangariSebidan
Cans,
rom
procentis
kvartalSi
erTxel
daricxva
ramdenadme
momgebiania pirvelze, radgan: (FV1,10%,3) = 1,33100 < (FV1,21/2%,12) = 1,34489 magaliTi: samrewvelo sawarmom kreditiT SeiZina dazga 30000 larad da ivaldebula misi srulad gadaxda 7 wlis Semdeg, wliuri saprocento ganakveTiT 16%. ganvsazRvroT ra Tanxas gadaixdis sawarmo procentis daricxvisas: weliwadSi erTxel; naxevarweliwadSi erTxel; kvartalSi erTxel. 1.weliwadSi erTxel gadaxdis SemTxvevaSi sawarmos saprocento xarji Seadgens 84786,6 lars. gaangariSeba: a. 30000 (FV1,16%,7); an b. 30000 (1+0,16)7; an g. 30000 X 2,82622.
2. naxevarweliwadSi erTxel procentis daricxvisas, wliuri saprocento ganakveTi unda gaiyos orze _ 8% (16%/2), xolo periodebis ricxvi
- gaizardos orjer 14 (7 X 2).
amitom saprocento xarji Seadgens 88115,7. gaangariSeba: a. 30000 (FV1,8%,14); an b. 30000 (1+0,08)14; an g. 30000 X 2,93719. 3.
kvartalSi erTxel procentis daricxvisas, kvartaluri saprocento ganakveTi wliuri saprocento ganakveTis meoTxedis toli iqneba da igi 4%-s Seadgens (16% / 4), xolo periodTa ricxvi 4-jer gaizrdeba da 28-s (7 X 4) Seadgens. amitom saprocento xarji Seadgens 89961,2 lars.
48 gaangariSeba: a. 30000 (FV1,4%,28); an b. 30000 (1+0,04)28; an g. 30000 X 2,99871. maSasadame, jer erTi, xangrZlivi periodis danawevrebiT procentis daricxvis periodebis
ricxvis
miuxedavad,
fulis
zrdisas, momavali
saprocento Rirebuleba
ganakveTis (dazgis
proporciuli
SeZenis
saerTo
Semcirebis danaxarjebi)
metnaklebad izrdeba. amitom sawarmo dainteresebuli unda iyos procentis daricxvis periodis xangrZlivobis gazrdiT da periodis ricxvis SemcirebiT. meores mxriv, am gaangariSebisaTvis ra Tqma unda ufro martivia erTi fuladi erTeulis
momavali
Rirebulebis
cxrilis
gamoyeneba,
vidre
formulebisa.
magram
saprocento xarjis kvartaluri daricxvis SemTxvevaSi 28 periodia saWiro, cxrili ki mxolod 25 periods moicavs. saWiroa periodebis (3) damateba da cxrilis 25 periodis mniSvnelobis (2,66584) 3-jer gamravleba 1,04-ze (1+0,4). Tumca amis xSirad gamoyeneba sasurveli ar aris. Tu cnobilia ZiriTadi Tanxa da misi momavali Rirebuleba, cxrilebis meSveobiT advilad SeiZleba gamoiTvalos periodebis raodenoba, romlis ganmavlobaSic ZiriTadi Tanxa gaizrdeba mis momaval Rirebulebamde (cnobili saprocento ganakveTiT), an saprocento
ganakveTi
(cnobili
periodTa
ricxviT).
amisaTvis
saWiroa
momavali
Rirebuleba gaiyos ZiriTad Tanxaze da Sesabamisi periodis striqonze, an Sesabamisi saprocento ganakveTis svetSi vipovoT miRebuli mniSvneloba _ romel ganakveTs an periods ufro Seesabameba igi. magaliTad, Tu dabandebuli iyo 5000 lari 13 wliT da me-13 wlis bolosaTvis dagrovda 13598 lari, maSin am dabandebis saprocento ganakveTi SeiZleba gamoiTvalos Semdegnairad: 13598 / 5000 = 2,7196. vnaxoT momavali Rirebulebis cxrilSi 13 periodis striqonze, saprocento ganakveTis romel mniSvnelobas Seesabameba cifri 2,7196. vipoviT ra am ricxvs da gavyvebiT svets vertikalurad zeviT, davinaxavT, rom saprocento ganakveTi Seadgens 8. Tu cnobilia fuladi Tanxis momavali Rirebuleba, SeiZleba ganisazRvros misi mimdinare (axlandeli) Rirebuleba. momavali
fulis
erTi
erTeulis
mimdinare
Rirebuleba
(present value of 1)
sawinaaRmdego wesiT ganisazRvreba, kerZod proceduriT, romelsac xSirad rTul diskontirebas uwodeben da aRiniSneba (PVI, i, n), sadac: I – diskontirebis ganakveTia; n – periodis ricxvi. fulis erTi erTeulis mimdinare Rirebulebis gaangariSeba xorcieldeba formuliT:
49 PV1 = 1 / (1+i)n
magaliTad, fulis erTi erTeulis mimdinare Rirebuleba
5 wlis Semdeg wliuri
12%-iani ganakveTiT Seadgens: PV1 = 1 / (1 + 0,12)5 = 0,56743 lars. fulis erTi erTeulis mimdinare Rirebuleba dRes investirebuli periodis
pirobebSi.
aris momavalSi misaRebi Tanxebis
fulis erTi erTeuli, garkveuli saprocento ganakveTis da aqedan
gamomdinare,
SegviZlia
gamovTvaloT
Tanxa,
romelic
momavalSi nebismieri Tanxis misaRebadaa saWiro. magaliTad, imisaTvis, rom 5 wlis Semdeg miviRoT 10000 lari wliuri 12%-iani ganakveTiT, dRes dagvWirdeba davabandoT 5674,3 lari. msgavsad momavali Rirebulebisa, viciT ra momavalSi misaRebi ZiriTadi Tanxis mimdinare Rirebuleba, SeiZleba gamovTvaloT am Tanxis miRebisaTvis aucilebeli an saprocento ganakveTi, an periodis ricxvi. magaliTad, Tu ramdenime wlis Semdeg misaRebi 15000 laris mimdinare Rirebuleba dRes Seadgens 11209 lars, diskontirebis wliuri ganakveTiT 6%, imisaTvis rom ganvsazRvroT wlebis es ricxvi, 11209 unda gavyoT 15000-ze, rac udris 0,74726. movZebniT am cifrs 6%-is Sesabamis svetSi, gavyvebiT striqons marjvniv da vnaxavT, rom periodis ricxvi Seadgens 5 wels. momavali da mimdinare Rirebuleba urTierTSebrunebuli sidideebia: PV1 = 1 / FV1 da piriqiT, FV1 = 1 x PV1 fuladi
Tanxis
momavali
da
mimdinare
Rirebulebis
saprocento
ganakveTze
damokidebulebidan Cans, rom realur praqtikaSi ama Tu im sawarmos aqtivebisa da valdebulebebis
farTo
speqtris
(grZelvadiani
debitoruli
da
kreditoruli
davalianebebis, savalo valdebulebebis, da sxva) sabalanso Rirebuleba
arsebiTad
iqneba
ganakveTis
damokidebuli
Sesabamisi
aqtivis
an
valdebulebis
saprocento
faqtobriv mniSvnelobaze. saprocento ganakveTis xelovnurad Semcireba an gazrda qmnis
sawarmos
mniSvnelovan
aqtivebis
an
SesaZleblobas.
valdebulebebis amgvari
realuri
damaxinjebebis
Rirebulebis Tavidan
damaxinjebis
acilebis
mizniT,
romelmac SeiZleba daafrTxos investori an kreditori, sabazro ganakveTi unda iqnes gamoyenebuli. saprocento ganakveTi, rogorc wesi ganisazRvreba
sami faqtoriT, romelze
apelirebiTac SeiZleba gamovitanoT daskvna, Seesabameba igi sabazros Tu ara: 1. ganakveTi wminda saxiT, e. i. raRac premia imisaTvis, rom sameurneo subieqti drois garkveuli periodis ganmavlobaSi uars ambobs am Tanxis gamoyenebaze. saprocento ganakveTis am komponents sameurneo subieqti gansazRvravs, rogorc mocemul momentSi
50 fulis fasis Sesaxeb sakuTari warmodgenidan, aseve bazarze arsebuli saprocento ganakveTebidan gamomdinare. 2. dabandebuli saSualebebis srulad an wilobriv daubruneblobis riski; 3. inflaciis done.
1.7.4. anuiteti momavali
da
mimdinare
Rirebulebis
principis
safuZvelze
xorcieldeba
gaangariSebebi, rogorc erTdroulad dabandebul erT ZiriTad TanxasTan mimarTebaSi, aseve,
ramdenime
ZiriTad
TanxasTan
mimarTebaSi,
romelic
dabandebulia
nawilebad, ramdenime periodis ganmavlobaSi. am ukanasknels
Tanabar
anuiteti ewodeba.
TiToeul am nawilze dairicxeba rTuli procenti. aseTi nawili iwodeba anuitetis gadaxdad (annuity payment) da SeiZleba dagrovdes, an amoRebul iqnes anuitetis
saerTo
Tanxidan. gadaxdebis cikli warmoadgens anuitets, Tu daculia Semdegi pirobebi:
yvela gadaxdebi erTmaneTis tolia;
gadaxda xdeba mkacri periodulobiT;
procentis daricxva xdeba periodSi erTxel. gadaxdebis momentis mixedviT anuiteti iyofa or saxed: Cveulebriv anuiteti (ordinaru annuity), da dauyovneblivi anuiteti
(annuity due). anuitetis konkretuli saxis
miuTiTeblobis SemTxvevaSi igulisxmeba Cveulebrivi anuiteti.
Cveulebrivi anuitetis momavali Rirebuleba (future value of an ordinary annuity -FVA ) warmoadgens
Tanabari
fuladi
Tanxis
ramdenime
miRebas
an
gadaxdas,
garkveuli
periodebis (n) ganmavlobaSi rTuli procentebis daricxviT, procentis dadgenili ganakveTiT (i). igi gamoisaxeba (FVA, i, n).
Cveulebrivi anuitetis momavali Rirebuleba (i-10, n- 3)
anuitetis gadasaxadi mimdinare momenti
0 lari 1 periodi
1 lari 2 periodi
1 lari 3 periodi
1 lari momavali
51 anuitetis Tanxa %-Tan erTad
0 lari
Cveulebrivi
1 lari
anuitetis
2,10 lari
pirveli
periodis
bolos
3,31 lari
xdeba
anuitetis
pirveli
gadaxda, romelsac procenti ar daericxeba. procentebis daricxva daiwyeba meore periodis bolodan. meore periodis bolos anuitetis Tanxa (romelic adre Seadgenda mxolod pirvel periodSi gadaxdil Tanxas) izrdeba pirveli periodis gadaxdis Tanxaze daricxuli procentiT, romelsac emateba meore periodis gadaxdis Tanxa. (romelzedac procentebi mxolod mesame periodSi dairicxeba) da a.S. Cveulebrivi erTeulis
anuitetis
momavali
momavali
Rirebulebis
Rirebulebis
gansazRvris
gaangariSeba
analogiuria.
fulis
anuitetis
erTi
momavali
Rirebuleba gaiangariSeba formuliT: AAFVA = (1+i)n – 1 / i magaliTi: Cveulebrivi anuitetis gaangariSeba: pirveli periodis bolos dabandebul iqna 1 lari, saprocento ganakveTi (i) 1%, periodebis ricxvi (n) 3. gaangariSeba: 1.pirveli periodis bolos dabandebulia 1 lari, romelsac procenti ar daericxeba;
2. dabandebul am 1 lars meore periodis bolos daericxeba procenti (i) dadgenili ganakveTiT, rac aisaxeba misi gamravlebiT
(1+i)-ze, da dabandda meore lari. amrigad,
anuitetis saerTo Rirebulebam meore periodis bolosaTvis Seadgina 1(1+i) + 1; 3.
mesame
periodis
gamravlebiT
bolos
am
Tanxas
daericxeba
procenti,
rac
gamoixateba
(1+i)-ze. garda amisa, mesame periodis bolos mas daemateba
anuitetis Tanxa 1 lari. amrigad, anuitetis saerTo Rirebuleba periodis bolosaTvis yoveldRiur
misi bolo
mesame (bolo)
Seadgens {(1+i) + 1} (1+i) + 1.
praqtikaSi
anuitetis
momavali
Rirebulebis
gaangariSebisaTvis
ufro moxerxebulia cxrilebis gamoyeneba. buRaltrul aRricxvaSi Cveulebrivi anuitetis momavali Rirebulebis principis gamoyeneba damaxasiaTebelia sxvadasxva fondebis aRricxvisas, romlebic SemdgomSi gamoiyeneba
valdebulebebis
dasafaravad,
sawarmoo
simZlavreebis
gafarToebis
52 dasafinanseblad,
sainvesticio
proeqtebis
gansaxorcieleblad
da
sxva
saWiroebisaTvis.
Cveulebrivi anuitetis mimdinare Rirebuleba (present value of an (ordinary) annuity - PVA) warmoadgens anuitetis fulSi gamosaxul dRevandel ekvivalents (rogorc misaRebs, aseve
gadasaxdels),
romelic
unda
ganxorcieldes
momavali
ramdenime
periodis
ganmavlobaSi. anuitetis gadaxdebi xdeba Tanabari TanxiT, drois Tanabari intervaliT, ucvleli saprocento ganakveTiT. anuitetis momavali gadaxdebis mimdinare Rirebuleba gamoisaxeba (PVA, i, n) , sadac i - sapocento ganakveTia, xolo n – periodTa ricxvi. anuitetis mimdinare Rirebuleba gaiangariSeba formuliT: PVA = 1 – [1 / ( 1 + i)n ]/ i an Sesabamisi cxriliT. magaliTi: anuitetis mimdinare Rirebulebis gaangariSeba: saqvelmoqmedo fondma gadawyvita devnilTa daxmarebisa da socialuri reabilitaciis programis ganxorcieleba q. TbilisSi. programis dasafinanseblad fondma bankSi unda Seitanos
garkveuli
Tanxa.
bankma
wamoayena
pirobebi,
romlis
mixedviTac
Tanxa
deponirebul unda iqnes pirveli wlis 1 ianvars wliuri 10%-iani ganakveTiT. fondis
gaangariSebiT,
programis
xangrZlivoba
3
welia
da
misi
ganxorcielebisaTvis yovelwliurad saWiro iqneba 60000 lari. saqvelmoqmedo fondma unda gaiangariSos Tanxa, romlis dabandeba bankSi 3 wlis ganmavlobaSi uzrunvelyofs yovelwliurad programis 60000 lariT dafinansebas. am monacemebidan Cans, rom fondma bankisgan SeiZina anuiteti. aseTi anuitetis Rirebuleba momavali periodebis gadaxdebis mimdinare Rirebulebis tolia anu 60000 lari (PVA,10%,3). anuitetis mimdinare Rirebulebis cxrilSi vipoviT aseTi anuitetis 1 erTeulis mimdinare Rirebulebas (2,48685) da gavamravlebT 60000 larze: 60000 lari X 2,48685 = 149211 lars. e. i. saqvelmoqmedo fondma programis dasafinanseblad
pirveli wlis 1 ianvars bankSi
unda daabandos 149211 lari. dauyovneblivi anuitetis momavali Rirebuleba (future value of an annuity due –FVAD) gamoisaxeba (FVAD, i, n) da igi Cveulebrivi anuitetis momaval Rirebulebas aRemateba periodebis ricxviT, romlebSic dairicxeba procenti. es imiTaa gamowveuli, rom dauyovneblivi
anuitetis
dros,
Cveulebrivi
anuitetisagan
gansxvavebiT
anuitetis
TiToeuli gadaxda xdeba Sesabamisi periodis dasawyisSi, da ara bolos. dauyovneblivi anuitetis mixedviT rTuli procentis daricxva iwyeba pirveli periodis bolodan.
53 Cveulebrivi anuitetisas pirveli periodis bolos xorcieldeba pirveli gadaxda, romelzec
procenti
ar
dairicxeba,
maSin,
roca
dauyovneblivi
anuitetis
meore
periodis dasawyisSi (romelic drois igive momentia, rac pirvelis bolo) xorcieldeba ukve meore gadaxda, xolo pirvelze (romelic gakeTda pirveli periodis dasawyisSi) dairicxeba procenti. procentis erTidaigive ganakveTisa i da periodTa ricxvisas dauyovneblivi anuitetis Rirebuleba SeiZleba ganisazRvros Cveulebrivi anuitetis gamravlebiT
( 1 + i) –ze,
rac
Cveulebrivi
anuitetis
momavali
Rirebulebis
gaangariSebis tolniSnaa periodebis ricxvisaTvis (1 + n). dauyovneblivi anuitetis gadaxdebisa da rTuli procentebis daricxva (i-10, n- 3) anuitetis gadasaxadi mimdinare momenti
anuitetis Tanxa %-Tan erTad
1 lari
1 lari
1 periodi
1 lari
2 periodi
1,0 lari
2,10 lari
3 periodi
momavali
3,31 lari
3,64 lari
maSasadame, dauyovneblivi anuitetis momavali Rirebuleba
Cveulebrivze erTi
damatebiTi periodisaTvis gadaxdili rTuli procentebis TanxiT metia. dauyovneblivi anuitetis mimdinare Rirebuleba (present value of an annuity due –PVAD) gamoisaxeba (PVAD,i,n), sadac Cveulebrivi
anuitetis
i – saprocento ganakveTia,
mimdinare
Rirebulebis
msgavsad,
n-i ki, periodTa ricxvi. dauyovneblivi
anuitetis
mimdinare Rirebuleba ganisazRvreba diskontirebis meTodiT – momavalSi anuitetis Tanxidan rTuli procentebis Tanxis CamoweriT, periodTa ricxvisaTvis, romelTa gasvlisasac
igi
dairicxeba.
magram
imis
gamo,
rom
anuitetis
gadaxdebi
xdeba
TiToeuli periodis dasawyisSi, diskontirebis periodTa ricxvi anuitetis gadaxdebis periodTa ricxvze erTiT naklebia. ramdenadac
dauyovneblivi anuitetis
dros rTuli
procentebis daricxva xorcieldeba erTiT metjer, vidre Cveulebrivi anuitetisas, mimdinare Rirebuleba PVAD SeiZleba miviRoT anuitetis mimdinare Rirebulebis (PVA) gamravlebiT (1 + i) -ze. vizualurad anuitetis or saxes Soris gansxvaveba SeiZleba warmovadginoT Semdegi saxiT:
dauyovneblivi anuiteti (i-10, n- 3) anuitetis
54 gadasaxadi
1 lari
mimdinare momenti
1 lari
1 periodi
1 lari
2 periodi
anuitetis 2,74 lari diskontirebuli Tanxa
1,91 lari
3 periodi
momavali
1,0 lari
Cveulebrivi anuiteti (i-10, n- 3) anuitetis gadasaxadi
1 lari
mimdinare momenti
1 periodi
1 lari
2 periodi
anuitetis 2,49 lari diskontirebuli Tanxa
1,74 lari
amrigad, dauyovneblivi anuitetis
3 periodi
momavali
0,91 lari
mimdinare Rirebuleba
SeiZleba
miviRoT
Cveulebrivi anuitetis mimdinare Rirebulebis safuZvelze periodebisaTvis, romelic tolia
(1 _ n).
magaliTi: sawarmo saprocento dawyebuli
ganixilavs
ganakveTiT
15%,
fasiani
qaRaldebis
romelic
SeZenis
saSualebas
micemda
SesaZleblobas, 5
wlis
wliuri
ganmavlobaSi,
pirveli wlis 1 ianvridan, yovelwliurad mieRo 9000 lari. 5 wlis gasvlis
Semdeg fasiani qaRaldebi kargaven Rirebulebas. sawarmom unda gaiangariSos am fasiani qaRaldebisaTvis ra Tanxis gadaxdas daeTanxmos. buRaltruli aRricxvis TvalsazrisiT, sawarmom unda gansazRvros am fasiani qaRaldebis SeZeniT misaRebi momavali Semosulobebis mimdinare Rirebuleba. swored igi warmoadgens fasiani qaRaldebis maqsimalur fass, romlis gadaxdasac SeiZleba daeTanxmos
sawarmo. miTiTeba gadaxdebis dawyebis momentis Sesaxeb (pirveli wlis 1
ianvridan) mianiSnebs, rom adgili aqvs dauyovnebliv anuitets, erT gadaxdaze 9000 laris odenobiT, saprocento ganakveTiT 15%, 5 wlis ganmavlobaSi. gaangariSeba: dauyovneblivi anuitetis mimdinare Rirebuleba: (PVAD, 15%, 5) anu 9000 X 3,85498 = 34694,82 lars.
55 buRaltrul aRricxvaSi xSirad warmoiqmneba
momavali an mimdinare Rirebulebis
principiT ramdenime Tanxis gaangariSebis aucilebeloba. amis erTerTi magaliTia e.w. gadavadebuli anuiteti (deferred annuity), romelic ori fazisagan Sedgeba: 1.kapitalis
dabandeba
ramdenime
dagrovdes garkveuli
Tanxa,
periodis
ganmavlobaSi,
romelic Sedgeba
raTa
dabandebuli
misi
damTavrebisas
ZiriTadi
Tanxisa
da
rTuli procentebisagan; 2. dagrovili Tanxebis gadaxdebi erTdroulad an Tanabar nawilebad ramdenime periodis ganmavlobaSi.
bolo
SemTxvevaSi
anuitetis
darCenil
Tanxaze
grZeldeba
rTuli
procentis daricxva. magaliTi: sawarmo sainvesticio programebis gansaxorcieleblad qmnis fonds da abandes 100000 lars 4 wliT, wliuri 18%-iani ganakveTiT. mexuTe wlidan sawarmo am fondidan yovelwliurad, Tanabari odenobiT daafinansebs sainvesticio programebs, fondis amowurva gaTvaliswinebulia 5 wlis gasvlis Semdeg, amasTan, fondis dauxarjavi Tanxis naSTi rCeba bankSi, fondis angariSze wliuri 18%iani ganakveTiT. gaangariSeba: 1.4 wlis Semdeg fondis odenoba Seadgens 193878 lars: 100000 X (FV1, 18%, 4) = 100000 X 1,93878 = 193878 lars. 2. dauyovneblivi
anuiteti
(PVAD, 18%, 5)
_
yovelwliuri
gadaxdebis
mimdinare
Rirebuleba Seadgens 52540 lars: 193878 / (PVAD, 18%, 5) = 193878 / 2,56564 = 75567 lari. motanili magaliTidan Cans, rom analogiuri tipis amocanebis gadasawyvetad mizanSewonilia
dasmuli
amocana
daiyos
nawilebad.
ganxilul
magaliTSi
aseTia
fondis gayofa or etapad: dagroveba da xarjva, Semdeg ki, SeirCeva TiToeulisaTvis gadawyvetis Sesabamisi meTodi, e.i. unda gairkves, ras ganvsazRvravT – erTjeradi gadaxdebis momaval Tu mimdinare Rirebulebas, Cveulebriv Tu dauyovnebliv anuitets. erTidaigive buRaltruli amocanis gadasawyvetad
fulis droiTi Rirebulebis
gansazRvris ramdenime meTodikis gamoyenebis kidev erT damaxasiaTebel SemTxvevas warmoadgens aqtivebis SeZena narCeni RirebulebiT. magaliTi: kompania
apirebs
saglinavi
Carxis
SeZenas,
romelic
misi
gaangariSebiT,
5
wlis
ganmavlobaSi yovelwliurad moutans 10000 lars wminda mogebas (Semosavlis daricxva xdeba wlis bolos). kompania Tvlis, rom 5 wlis gasvlis Semdeg, Carxi SeiZleba
56 gaiyidos
2000
larad.
kompania
darwmunebulia,
rom
mis
mier
ganxorcielebuli
investicia weliwadSi moitans mogebas aranakleb 10%-sa. kompaniam unda gaiangariSos is maqsimaluri danaxarjebi, romelTa gawevazec
Tanaxma
iqneba. gaangariSeba: 1.Cveulebrivi anuitetis mimdinare Rirebuleba: 10000 lari X (PVA, 10%, 5) = 10000 X 3,79079 = 37907,9;
2. narCeni Rirebulebis (2000 lari) mimdinare Rirebuleba: 2000 X (PV1, 10%, 5) =2000 X 0,62092 = 1241,84; 3.
kompania Carxs SeiZens im pirobiT, Tu misi Rirebuleba ar aRemateba 39149,74
lars.
(37907,9 + 1241,84).
fulis droiTi Rirebulebis gaangariSebis principebi principis dasaxeleba
mokle aRwera
gaangariSebis komentari periodis formula ricxvze procenti daericxeba mxolod ZiriTad _ Px i x n martivi procenti i Tanxas 1 erTeulis momavali yovelTvis metia erTze 1 gadaxdis momavali Rirebuleba n (1 + i)n Rirebuleba (FV1, i, n) periodebis Semdeg, rTuli procentis daricxviT, ganakveTiT i 1 erTeulis mimdinare gadaxdis mimdinare Rirebuleba, yovelTvis naklebia erTze Rirebuleba (PV1, i, n) romelic moxdeba n periodis Semdeg, 1 / (1 + i)n diskontirebis i ganakveTiT anuitetis momavali yovelTvis metia momavali Rirebuleba n anuitetis Rirebuleba (Cveulebrivi gadaxdebis, Sesabamisi periodebis momxdari gadaxdebis (1 + i)n – 1 / i ubralo Tanxaze anuiteti) (FVA, i, n) bolos rTuli procentis daricxviT, i ganakveTiT anuitetis gadaxdebis rTuli procentebi momavali Rirebuleba n anuitetis (1 + i)n – 1 / i x momavali Rirebuleba dairicxeba erTiT gadaxdebis, Sesabamisi periodebis x (1 + n) (dauyovneblivi anuiteti) dasawyisSi, rTuli procentis metjer, CveulebrivTan SedarebiT (FVAD, i, n) daricxviT, i ganakveTiT anuitetis gadaxdebis mimdinare Rirebuleba n anuitetis 1–(1 / (1 + i)n) / i yovelTvis naklebia mimdinare Rirebuleba anuitetis gadaxdebis gadaxdebis, Sesabamisi periodebis ubralo Tanxaze (Cveulebrivi anuiteti) (PVA,bolos i, rTuli procentis daricxviT, i n) ganakveTiT
57 anuitetis gadaxdebis mimdinare Rirebuleba (dauyovneblivi anuiteti) (PVAD, i, n)
mimdinare Rirebuleba n anuitetis gadaxdebis, Sesabamisi periodebis dasawyisSi, rTuli procentis daricxviT, i ganakveTiT
1–(1 / (1 + i)n) / i xCveulebrivi anuitetis mimdinare Rirebulebaze (1+i) metia, erTi damatebiTi periodis procentis TanxiT
58
Tavi II. moTxovnebis aRricxva 2.1. moTxovnebis warmoqmnis safuZvlebi sawarmoo cikli moicavs drois im monakveTs, romelic iwyeba warmoebisaTvis saWiro sasaqonlo-materialuri faseulobebis SeZeniT da mTavrdeba mza produqciis (saqonlis, samuSaoebis, momsaxurebis) realizaciiT naRd fulze an mis eqvivalentebze. sawarmom saqonlis (samuSaoebis, momsaxurebis) miwodeba SeiZleba ganaxorcielos rogorc naRdi angariSsworebiT, aseve kreditiT (Semdgomi gadaxdis pirobiT), anu gadaxdis
TariRis
gaformebuli
gadavadebiT.
xelSekrulebiT.
gadaxdis saqonlis
miwodebisas
warmoqmneba
moTxovna
davalianeba
warmoadgens
moTxovnas
anu
pirobebi
regulirdeba
(samuSaoebis, debitoruli
mxareebs
momsaxurebis) davalianeba.
kreditiT miwodebaze,
romelsac
Soris
kreditiT
debitoruli procenti
ar
ericxeba (Tamasuqis garda). dafarvis vadebis mixedviT, moTxovnebi anu debitoruli davalianebebi SeiZleba iyos mimdinare, anu moklevadiani da grZelvadiani. moTxovna, rogorc aqtivi, bass-is mixedviT,
CaiTvleba mimdinare moTxovnad, Tu
mosalodnelia misi dafarva balansis Sedgenis TariRidan Tormeti Tvis ganmavlobaSi, yvela sxva moTxovna grZelvadian moTxovnas warmoadgens. bass
1-is
axorcielebs
mixedviT,
zustad
rodesac
gansazRvrul
sawarmo saqonlisa
da
sawarmoo
grZelvadiani
ciklSi,
momsaxurebis miwodebas da
mimdinare
moTxovnebis cal-calke klasificireba da balansSi asaxva sasargebloa imiT, rom calke
gamoyos
neto
aqtivebi,
romlebic
mudmivad
imyofeba
mimoqcevis
procesSi
sabrunavi kapitalis saxiT, im neto aqtivebisagan, romlebsac igi iyenebs grZelvadiani saqmianobisaTvis. garda amisa, bass 1-is mixedviT, sawarmom moTxovnebi, rogorc aqtivebi, unda waradginos likvidobis mixedviT, Tu ki es ukanaskneli iseT informacias awvdis mis momxmareblebs, romelic saimedoa da ufro Sesabamisi, vidre dafarvis vadebis mixedviT maTi klasificireba mimdinare da grZelvadian moTxovnebad. finansuri informaciis momxmareblebisaTvis moTxovnebis Sesaxeb srulyofili informaciis miwodebis mizniT, SeiZleba
moTxovnebis dajgufeba konkretuli vadebis
mixedviTac. daricxvis meTodisa da realizaciis principis mixedviT, miwodebis momentisaTvis gadauxdeli Tanxebi aRiarebul unda iqnes erTis mxriv, moTxovnad anu debitorul davalianebad
da
meores
mxriv,
Semosavlad.
xolo
windaxedulobis
principidan
gamomdinare, moTxovnebi balansSi aisaxeba miwodebis neto sarealizacio RirebulebiT,
59 anu
uimedo
zogierTi
valebis,
moTxovna,
agreTve,
ukandabrunebebisa
magaliTad,
winaswar
da
fasdaTmobebis
anazRaurebuli
gamoklebiT.
momsaxureba,
gadaxdili
avansebi, balansSi aisaxeba TviTRirebulebiT. moTxovnebis aRsaricxavad amJamad moqmedi angariSTa gegmiT gaTvaliswinebulia angariSebis
jgufi
-
1400
`moklevadiani
moTxovnebi~
da
2300
-
`grZelvadiani
moTxovnebi~.
2.2. mimdinare (moklevadiani) moTxovnebis aRricxva mimdinare (moklevadiani) moTxovnebis
aRsaricxavad amJamad moqmedi angariSTa
gegmiT gaTvaliswinebulia 1400 jgufis angariSebi - `moklevadiani moTxovnebi~, 1500 jgufis angariSebi – `moklevadiani saTamasuqo moTxovnebi~, 1800 jgufis angariSebi `daricxuli moTxovnebi~, 1700 jgufis angariSebi - `winaswar gaweuli xarjebi~. mimdinare
(moklevadiani)
moTxovnebi
SeiZleba
daiyos:
savaWro
moTxovnebad,
daricxul moTxovnebad da sxva moTxovnebad. savaWro miwodebiT
da
moTxovnebs
(debitorul
momsaxurebiT,
davalianebebs)
moklevadiani
saTamasuqo
warmoadgens: moTxovnebi,
moTxovnebi
mimwodeblebze
gadaxdili avansebi, winaswar gaweuli xarjebi. daricxuli
moTxovnebia:
misaRebi
dividendebi,
misaRebi
procentebi
da
sxva
daricxuli moTxovnebi. sxva moTxovnebad miiCneva: moTxovnebi sawarmos personalis mimarT, moTxovnebi sawarmos
xelmZRvanelobisa
da
sameTvalyureo
saWos
wevrebis
mimarT,
partniorebze gacemuli sesxiT da sxva.
2.3. savaWro moTxovnebis aRricxva 2.3.1. miwodebidan da momsaxurebidan warmoqmnili moTxovnebis aRricxva
moTxovnebi
60 daricxvis
meTodis
(samuSaoebis,
momsaxurebis)
dauyovnebliv
misi
gadavadeba,
anu
mixedviT,
miwodebisTanave,
gadaxda.
kreditiT
Semosavlis
swored
gayidva
aRiareba
miuxedavad
miwodebisas
warmoadgens
Tanxis
unda
moxdes
imisa,
moxdeba
saqonlis Tu
gadauxdeloba,
moTxovnebis
warmoqmnis
ara
gadaxdis safuZvels.
saerTaSoriso praqtikiT, kreditiT vaWroba miwodebis gavrcelebuli formaa. saqonlis (samuSaoebis, momsaxurebis) kreditiT miwodeba SeiZleba ganxorcieldes sxvadasxva pirobebiT: Cveulebrivi, fasdaTmobiT, an TamasuqiT. ganvixiloT TiToeuli cal-calke: Cveulebrivi
moklevadiani
moTxovna
anu
debitoruli
davalianeba
aranair
gansakuTrebul pirobas ar iTvaliswinebs da daifareba, rogorc wesi, xelSekrulebiT gaTvaliswinebul vadebSi. aseTi Cveulebriv, SeiZleba iyos 30-60 dRe. moTxovnebis
warmoqmnis
safuZvels
miwodebis
angariS-faqtura
warmoadgens,
romliTac sakuTrebisa da gankargvis ufleba, agreTve, masTan dakavSirebuli yvela riski gamyidvelidan myidvels gadaecema. mimdinare (moklevadiani) moTxovnebis warmoqmna buRaltrul aRricxvaSi aisaxeba gatarebiT:
D
d-ti - moTxovnebi miwodebidan da momsaxurebidan; k-ti - Semosavali realizaciidan. im SemTxvevaSi, Tu sawarmo aris dRg-is gadamxdeli, miwodebisas Semosavlis aRiarebasTan
erTad,
unda
moxdes
dRg-s
daricxva
anu
Sesabamisi
sagadasaxado
valdebulebis warmoqmna: d-ti - moTxovnebi miwodebidan da momsaxurebidan (saerTo TanxiT); k-ti - Semosavali realizaciidan (Semosavlis TanxiT); k-ti - gadasaxdeli dRg (dRg-s TanxiT). moTxovnebis anu debitoruli davalianebis dafarva
buRaltrul aRricxvaSi
aisaxeba gatarebiT: d-ti - fuladi saSualebebis angariSebi; k-ti moTxovnebi miwodebidan da momsaxurebidan.
fasdaTmobiT ganxorcielebuli operaciebis aRricxva. sawarmom klients (debitors) davalianebis droulad dafarvis stimulirebis mizniT,
SeiZleba
SesTavazos
fasdaTmoba,
rac
miuxedavad
Semcirebuli
Tanxis
gadaxdisa, mainc gaaumjobesebs mis finansur mdgomareobas. davuSvaT, sawarmom miwodeba ganaxorciela 30 dRiani ganvadebiT, Tu klienti Tanxas gadaixdis miwodebidan 10
61 dReSi, mas eZleva fasdaTmoba gasanaRdebeli Tanxis 2%-is odenobiT. igi angariSfaqturaSi Semdegnairad aisaxeba: 2/10 an srulad 30. bass-is Tanaxmad, fasdaTmobiT ganxorcielebuli miwodebis operaciebi buRaltrul aRricxvaSi SeiZleba ori meTodiT aisaxos:
mTliani Tanxis aRricxvis meTodiT; da
wminda Tanxis aRricxvis meTodiT. magaliTi: klients 200 wlis 5 ianvars miewoda saqoneli - 10000 laris, Semdegi pirobiT: 3/10 srulad 30. mTliani Tanxis asaxvis meTodis gamoyenebisas, operaciis moxdenis dRes, e. i. 2008 wlis 5 ianvars unda moxdes Semosavlebisa da Sesabamisi moTxovnebis aRiareba: d-ti - moTxovnebi miwodebidan da momsaxurebidan k-ti - Semosavali realizaciidan
- 10000; -
10000.
1. klientma gadaixada davalianebis Tanxa 25 ianvars, e. i. ar isargebla SeTavazebuli fasdaTmobiT. davalianebis gadaxda aisaxeba buRaltruli gatarebiT: d-ti - fuladi saSualebebis angariSebi
-
10000;
k-ti - moTxovnebi miwodebidan da momsaxurebidan
-
10000.
2. klientma isargebla fasdaTmobis pirobiT da Tanxa gadaixada miwodebidan 7 dReSi, 12 ianvars: d-ti - fuladi saSualebebis angariSebi - 9700; d-ti - gayiduli saqonlis fasdaTmoba
-
300;
k-ti - moTxovnebi miwodebidan da momsaxurebidan - 10000. angariSi `gayiduli saqonlis dabruneba da fasdaTmoba~ kontraluri angariSia, romelic aregulirebs angariSs
`Semosavlebi realizaciidan~. amitom, saangariSgebo
periodis Semosavlebis dazusteba unda moxdes buRaltruli gatarebiT: d-ti - Semosavali realizaciidan
-
300;
k-ti D gayiduli saqonlis fasdaTmoba
300.
wminda (neto) Tanxis aRricxvis meTodiT igive operacia buRaltrul aRricxvaSi Semdegnairad aisaxeba: saqonlis
miwodebisas,
realizaciis
wminda
(neto)
buRaltruli gatareba: d-ti - moTxovnebi miwodebidan da momsaxurebidan
- 9700;
RirebulebiT
Sesdgeba
62 d-ti - gayiduli saqonlis fasdaTmoba
- 300;
k-ti - Semosavali realizaciidan
-
10000.
1. klientma gadaixada davalianebis Tanxa 12 ianvars, e. i. isargebla SeTavazebuli fasdaTmobiT: d-ti - fuladi saSualebebis angariSebi
-
9700;
k-ti - moTxovnebi miwodebidan da momsaxurebidan -
9700.
saangariSgebo periodis Semosavlebis dazusteba moxdeba buRaltruli gatarebiT: d-ti - Semosavali realizaciidan
-
300;
k-ti - gayiduli saqonlis fasdaTmoba -
300.
2. klientma gadaixada davalianebis Tanxa 25 ianvars, e. i. ar isargebla fasdaTmobiT. davalianebis gadaxda aisaxeba buRaltruli gatarebiT: d-ti - fuladi saSualebebis angariSebi
-
10000;
k-ti - moTxovnebi miwodebidan da momsaxurebidan -
10000.
Sesabamisad, saangariSgebo periodis bolos, gamouyenebeli fasdaTmobis TanxiT unda moxdes `moTxovnebis~ angariSis koreqtireba: d-ti - moTxovnebi miwodebidan da momsaxurebidan - 300; k-ti - gayiduli saqonlis fasdaTmoba
-
300.
2.3.2. saTamasuqo moTxovnebis aRricxva saqonlis kreditiT gayidvis operaciebi SeiZleba gaformdes TamasuqiT. Tamasuqi fasiani qaRaldia, riTac gadamxdeli kisrulobs werilobiT valdebulebas Tanxis moTxovnisTanave, an dadgenil vadaSi gadaxdaze. Tamasuqi ori saxisaa: Cveulebrivi (martivi) da gadasapirebeli. martivi Tamasuqi adasturebs Tamasuqis mflobelis fulad valdebulebas, ganaRdebis vadis dadgomisas gadauxados gansazRvruli Tanxa Tamasuqis mflobels.
gadasapirebeli
Tamasuqi
fasiani
qaRaldia,
romelic
gamoiwereba
kreditoris (Tamasuqis gamcemis) mier da warmoadgens gadamxdelisaTvis gansakuTrebul werilobiT brZanebas gadauxados miTiTebul dros gansazRvruli Tanxa gadasapirebel TamasuqSi
miTiTebul
mesame
moklevadiani an grZelvadiani.
pirs
(Tamasuqis
mflobels).
Tamasuqi
SeiZleba
iyos
63 Tamasuqis savaldebulo rekvizitebia: dasaxeleba, gacemis TariRi, nominali, Tamasuqis mimRebis (remitenti) dasaxeleba, dafarvis TariRi, saprocento ganakveTi, Tamasuqis gamcemis dasaxeleba da xelmowera. saTamasuqo moTxovnebis aRricxvisas mniSvnelovania Tamasuqis vadis gansazRvra, ramdenadac Tamasuqis vadis gasvlis Semdeg unda Sewydes procentis daricxva da Sesabamisad,
saTamasuqo
moTxovna
gadatanil
iqnes
`miwodebiT
da
momsaxurebiT
warmoqmnili moTxovnebi~-s angariSze. Tamasuqis vada misi moqmedebis periodiT (dReebis an Tveebis ricxvi) ganisazRvreba. Tamasuqis dafarvis TariRis gaangariSebaSi misi gaformebis dRe monawileobas ar Rebulobs. amasTan, aucilebelia Tamasuqis vadis zustad gansazRvra saprocento Semosavlis sworad gaangariSebis mizniT. saprocento Semosavali (xarji) ganisazRvreba Tamasuqis nominalis, wliuri saprocento ganakveTisa da Tamasuqis vadis mixedviT. saprocento Semosavlis (xarjis) gaangariSeba SeiZleba e.w. 360 dRiani an 365 dRiani meTodiT. 360 dRiani meTodis dros wliuri misaRebi saprocento Semosavali iyofa 12 Tveze, ganisazRvreba erTi Tvis saprocento Semosavali, romelic gamravldeba Tamasuqis moqmedebis TveTa raodenobaze. 365 dRiani meTodis gamoyenebis dros wliuri misaRebi saprocento Semosavali iyofa 365 dReze, gaiangariSeba erT dReSi dasaricxi saprocento Semosavali, romelic gamravldeba Tvis dReTa raodenobaze. magaliTi: K sawarmom
moTxovnebis
Cveulebrivi
(martivi)
dasafaravad Tamasuqi
myidvelisagan
5000
larze,
2008
wliuri
wlis
1
Tebervals
saprocento
ganakveTi
miiRo 12%;
Tamasuqis dafarvis vada 2008 wlis 31 dekemberia, saprocento Tanxa gadaxdili unda iqnes yoveli Tvis bolos. sawarmo iyenebs procentis gaangariSebis 360 dRian meTods. 1. Tamasuqis miRebisas, saTamasuqo moTxovnis warmoqmna gatardeba: d-ti - miRebuli moklevadiani Tamasuqebi
- 5000;
k-ti - moTxovnebi miwodebidan da momsaxurebidan - 5000. 2. gaiangariSeba yovelTviuri saprocento Semosavali: (5000 X 12%) X 1/12 = 50 lari. yoveli Tvis bolos moxdeba saprocento Semosavlis daricxva: d-ti - misaRebi procenti - 50; k-ti - saprocento Semosavali – 50. 3. saprocento Tanxis miReba gatardeba: d-ti - fuladi saSualebebis angariSeba -
50;
64 k-ti - misaRebi procentebi - 50. 2008 wlis 31 dekembers, Tamasuqis ZiriTadi Tanxisa da dekembris Tvis saprocento Tanxis gadaxda gatardeba: d-ti - fuladi saSualebebis angariSebi
-
k-ti - miRebuli moklevadiani Tamasuqebi k-ti - misaRebi procentebi
5050; -
-
5000; 50.
Tamasuqis droulad gaunaRdeblobis SemTxvevaSi, Sewydeba saprocento Tanxis daricxva da saTamasuqo moTxovna gadaitaneba `miwodebiT da momsaxurebiT warmoqmnili moTxovnebi~-s angariSze. Cveulebrivi gamcemi
(martivi)
valdebulia
Tamasuqisagan
Tamasuqis
Tanxa
gansxvavebiT,
gadauxados
gadasapirebeli
Tamasuqis
Tamasuqis
warmomdgens.
aqedan
gamomdinare, Tamasuqis mimRebs ufleba aqvs garantori bankis meSveobiT moaxdinos, Tamasuqis vadamde ganaRdeba, anu miiRos bankis sesxi Tamasuqis ganaRdebis TariRamde, gadasapirebeli Tamasuqis garantiiT. amas Tamasuqis aRricxva anu diskonti ewodeba. Tamasuqis
diskontisaTvis
banki
moiTxovs
Tanxas,
romelsac
diskontis
ganakveTi
ewodeba. diskontis ganakveTi gaiangariSeba formuliT: C = (M X I )X T
sadac: C – diskontis ganakveTia; M – Tamasuqis gasanaRdebeli Tanxaa; I – saprocento ganakveTia; T- Tamasuqis aRricxvidan ganaRdebamde darCenili droa. magaliTi: sawarmom momsaxure bankSi moaxdina Tamasuqis diskonti. Tamasuqis nominali 5000 laria, wliuri saprocento ganakveTi – 12%, Tamasuqis dafarvis vada 360 dRea, Tamasuqis ganaRdebamde darCenilia 150 dRe, diskontis ganakveTi 15%-ia. gasanaRdebeli Tanxa, gaangariSebis 360 dRiani meTodiT, Seadgens: 5000 + (5000 X 12%) – (5600 X 15% X 150 / 360) = 5000 + 600 – 350 = 5250. maSasadame, Tamasuqis gasanaRdebeli Tanxaa 5000 lari, saprocento Semosavali - 600 lari, diskontis ganakveTi - 350 lari. diskontirebuli TamasuqiT bankidan Tanxis miReba gatardeba: d-ti - fuladi saSualebebis angariSebi - 5250;
65 k-ti - miRebuli moklevadiani Tamasuqebi - 5000; k-ti - saprocento Semosavali
- 250 (600 - 350).
2.4. daricxuli moTxovnebis aRricxva finansuri operaciebis ganxorcielebiT warmoiqmneba Sesabamisi moTxovna. isini ZiriTadad, dakavSirebulia sxva subieqtebis mier sawarmos aqtivebis gamoyenebasTan. magaliTad, aseTebia, misaRebi dividendebi, sawarmos mier gacemul sesxebze misaRebi procentebi da sxva. moTxovnebi misaRebi dividendebiT buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti - misaRebi dividendebi; k-ti - Semosavali dividendebiT. moTxovnebi misaRebi procentebiT buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti - misaRebi procentebi; k-ti - saprocento Semosavali. dividendebisa da procentebis miReba aisaxeba buRaltruli gatarebiT: d-ti - fuladi saSualebebis angariSebi; k-ti - misaRebi dividendebi; k-ti - misaRebi procentebi.
2.5. sxva moTxovnebis aRricxva
66 savaWro moTxovnebis garda sawarmoSi SeiZleba adgili hqondes agreTve, sxva moTxovnebsac, romelic warmoiqmna momsaxurebis winaswari anazRaurebiT, sawarmos personalze sxvadasxva daniSnulebiT Tanxebis gacemiT, ganxorcielebuli finansuri operaciebiT da sxva. sawarmo xSirad winaswar ixdis sxvadasxva saxis momsaxurebis Rirebulebas. magaliTad,
saijaro
qiras,
telefonis,
eleqtroenergiis
gadasaxads,
wylis
Rirebulebas da sxva. SesaZlebelia, Tanaxmad xelSekrulebisa, sawarmom momwodeblebs winaswar gadauxados mosawodebeli sasaqonlo-materialuri faseulobebis Rirebuleba. es aris winaswar gadaxdili xarji, romelic
Sesabamisobis principidan gamomdinare,
ar miekuTvneba saangariSgebo periods da warmoadgens momavali periodis xarjs. aseTi xarji
warmoqmnis
moTxovnas
winaswar
gadaxdili
avansebiT,
romelic
aisaxeba
gatarebiT: d-ti - gadaxdili avansebi; k-ti - fuladi saSualebebis angariSebi. gadaxdili
avansebiT
warmoqmnili
moTxovnebis
dafarva
moxdeba
Sesabamisi
momsaxurebis ganxorcielebiT, faseulobebis mowodebiT, an avansad gadaxdili Tanxis ukandabrunebiT: d-ti - Sesabamisi xarjebis amsaxveli angariSebi; d-ti - maragebis angariSebi (maragebis saxeebis mixedviT); d-ti - fuladi saSualebebis angariSebi; k-ti - gadaxdili avansebi. sameurneo saqmianobis mimdinareobisas warmoiqmneba saWiroeba, sawarmos muSakebze sameurneo davalebis Sesasruleblad Tanxebis gacemaze. aseTi Tanxebi saqveangariSo Tanxebad iwodeba, xolo am Tanxebis mimRebi pirebi – angariSvaldebul pirebad. Sesabamisad, warmoiqmneba moTxovna sawarmos personalis mimarT, romelic buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti - moTxovnebi sawarmos personalis mimarT; k-ti - naRdi fuli salaroSi. angariSvaldebuli
pirebis
mier
saqveangariSod
miRebuli
Tanxebis
xarjvis
damadasturebeli dokumentebis warmodgenis Semdeg, moxdeba Sesabamisi xarjis aRiareba: d-ti - maragebis angariSebi (maragebis saxeebis mixedviT); d-ti - saerTo da administraciuli xarjebi; k-ti - moTxovnebi sawarmos personalis mimarT.
67 angariSvaldebuli piris mier daniSnulebisamebr dauxarjavi Tanxis naSTi unda dabrundes sawarmos salaroSi: d-ti - naRdi fuli salaroSi; k-ti - moTxovnebi sawarmos personalis mimarT. an, sawinaaRmdego SemTxvevaSi, sawarmom damatebiT unda gadauxados angariSvaldebul pirs sxvaoba avansad miRebul Tanxasa da faqtiurad gaweul xarjebs Soris: d-ti - moTxovnebi sawarmos personalis mimarT; k-ti - naRdi fuli salaroSi. sawarmos
personals
SeiZleba,
mieyidos
mza
produqcia
kreditiT
(Semdgomi
gadaxdis pirobiT), romelic miwodebisas unda aRiardes Semosavlad: d-ti - moTxovnebi sawarmos personalis mimarT; k-ti - Semosavali realizaciidan. personalis mier aRniSnuli davalianebis dafarva gatardeba: d-ti - fuladi saSualebebis angariSebi; k-ti - moTxovnebi sawarmos personalis mimarT. SesaZlebelia
moklevadiani
moTxovna
warmoiqmnas
partniorebze
(damfuZneblebze)
gacemuli sesxebiT: d-ti - moTxovnebi partniorebze gacemuli sesxiT; k-ti- fuladi saSualebebis angariSebi. xolo sesxis dafarva sawinaaRmdego gatarebiT aisaxeba: d-ti - fuladi saSualebebis angariSebi; k-ti - moTxovnebi partniorebze gacemuli sesxiT.
2.6. saeWvo da uimedo moTxovnebis aRricxva sabazro ekonomikis pirobebSi, kreditiT gayidva farTod gavrcelebuli da Cveulebriv, ormxrivad sargebliania rogorc gamyidvelisaTvis, ise myidvelisaTvis. sawarmoebi, kreditiT gayidvisas, yovelTvis cdiloben gadamxdelunariani klientebis SerCevas.
da
mainc,
aseTi
garigeba
garkveul
riskTan
aris
dakavSirebuli,
rac
upirveles yovlisa, valis droulad dafarvaSi mdgomareobs. valis dafarvis periodis ganmavlobaSi SesaZlebelia klients warmoeqmnas finansuri Tu sxva siZneleebi, rac
68 valis dafarvis vadebis darRvevas, an saerTod gadauxdelobas gamoiwvevs. Tu sawarmos gaaCnia sakmarisi mtkicebuleba imisa, rom romelime klienti gakotrda, ver iZebneba an gardacvlilia, maSasadame, igi ver gadaixdis sawarmos winaSe arsebul valdebulebas da aseTi moTxovna anu debitoruli davalianeba uimedo valad unda aRiardes. uimedo moTxovnebi anu debitoruli davalianebebi saagariSgebo periodis bolos, finansuri angariSgebis momzadebisas Camoiwereba, e. i. moxdeba misi xarjad aRiareba da Sesabamisad, aisaxeba mogeba-zaralis angariSgebaSi. xolo TviT saqonlis gayidvis operacia, rogorc ukve momxdari faqti, rCeba buRaltrul aRricxvaSi. maSasadame, Camoiwereba da xarjad aRiardeba mxolod uimedo debitoruli davalianeba da ara saqonlis gayidva. buRaltruli gatarebebi: 1. uimedo debitoruli davalianebis Camowera: d-ti - saeWvo da uimedo moTxovnebis xarjebi; an d-ti - saeWvo moTxovnebis koreqtireba (rezervi); k-ti - moTxovnebi miwodebiT. 2. xarjebis amsaxveli angariSebis daxurva: d-ti - saangariSgebo periodis mogeba/zarali; k-ti - saeWvo da uimedo moTxovnebis xarjebi. SesaZlebelia, aRiarebuli
da
sawarmom
zaralSi
garkveuli
Camowerili
periodis
debitoruli
Semdeg,
miiRos
davalianeba.
adre
aseT
xarjad
SemTxvevaSi,
konservatizmis principis moTxovnaTa gaTvaliswinebiT, buRaltrul aRricxvaSi jer unda aisaxos Sesabamisi Tanxis miReba, Semdeg ki, aRsdges adre Camowerili moTxovna: 1. d-ti - fuladi saSualebebis angariSebi; k-ti - moTxovnebi miwodebiT. 2.
d-ti - moTxovnebi miwodebiT; k-ti - saeWvo da uimedo moTxovnebis xarjebi; an k-ti - saeWvo moTxovnebis koreqtireba (rezervi). SesaZlebelia klients warmoeqmnas droebiTi finansuri siZneleebi an kidev
ufro meti, kotrdeba, eqvemdebareba likvidacias. am siZneleebis mowesrigebamde an likvidaciamde mis mier valis dafarva jer kidev SesaZlebelia, magram garantirebuli ar aris da amitom, amgvari moTxovnebi saeWvo moTxovnebad, anu saeWvo debitorul davalianebebad iwodeba. imis gamo, rom aseTi valebis miReba saeWvoa, magram kidev
69 SesaZlebelia, finansuri angariSgebis momzadebisas pirdapir misi Camowera da zaralad aRiareba
ar
xdeba.
debitoruli
davalianebebis
saeWvo
valebad
miCnevisas,
windaxedulobis (gamWriaxobis) principis gaTvaliswinebiT, dauyovnebliv unda Seiqmnas Sesabamisi rezervi, romelic im SemTxvevaSi iqneba gamoyenebuli, Tu aseTi saeWvo vali marTlac iqca uimedod da sawarmom dakarga misi miRebis SesaZlebloba. amasTan, bass-is mixedviT,
saeWvod
miiCneva
da
xarjad
aRiardeba
mxolod
amosaRebi
debitoruli
davalianeba da ar moxdeba miwodebis momentisaTvis ukve Semosavlad aRiarebuli amonagebis koreqtireba. saeWvo moTxovnebis koreqtireba, rezervis Seqmna gatardeba: d-ti - saeWvo moTxovnebis xarji; k-ti – saeWvo moTxovnebis koreqtireba (rezervi). maSasadame, xdeba saeWvo moTxovnebis (debitoruli davalianebebis) Tanxis xarjad aRiareba, magram uimedo moTxovnebisgan gansxvavebiT, saeWvo moTxovnebis TanxiT ar mcirdeba sawarmos moTxovnebi, saeWvo valebi kvlav rCeba `moTxovnebi~-s angariSze. rac Seexeba angariSs ,,saeWvo moTxovnebis koreqtireba”, igi pasiuri, kontraluri angariSia, amitom
aisaxeba
momdevno
balansSi,
striqonze
davalianebebis
mimdinare
`minus~
saerTo
niSniT.
Tanxas.
aqtivis e.i.
Sedegad
SemadgenlobaSi,
akldeba miRebuli
moTxovnebis
moTxovnebis sxvaoba
anu
muxlis
debitoruli
warmoadgens
finansur
angariSgebaSi asaxul normalur debitorul davalianebebs, romelTa miReba eWvgareSea. ganasxvaveben saeWvo valebis rezervis or saxes: konkretul rezervs da saerTo rezervs. Tu cnobilia konkretuli debitoruli davalianeba, romlis miRebac saeWvoa, aRniSnuli davalianebis saerTo TanxiT iqmneba saeWvo valebis rezervi, romelic ,,konkretul rezervad” iwodeba. aseTi, cxadia, iSviaTobas warmoadgens. Znelia sawarmom winaswar zustad gansazRvros, romeli klienti (debitori) ver daabrunebs droulad vals.
Tu sawarmos muSaobis gasuli wlebis gamocdileba gviCvenebs, rom ganaRdebis
vadadamdgari debitoruli davalianebebis dafarva srulad ar xdeba da misi garkveuli nawili, magaliTad, 3%, 5%, da a.S. daufaravi rCeba, sawarmom finansuri angariSgebis momzadebisas unda gaiTvaliswinos, rom igive mdgomareoba SeiZleba ganmeordes da Seqmnas saeWvo valebis rezervi. saeWvo valebis rezervi, romelic iqmneba moTxovnebis saerTo Tanxis garkveuli procentis odenobiT, ,,saerTo rezervad" iwodeba. praqtikaSi
gamoiyeneba
saeWvo
valebis
rezervis
gansazRvris
ori
ZiriTadi
meTodi: neto realizaciidan an neto kreditiT realizaciidan procentis gansazRvris meTodi; debitoruli davalianebebis analizis meTodi.
70 neto kreditiT realizaciidan procentis gansazRvris meTodis gamoyeneba sawarmos warsuli wlebis gamocdilebis gaTvaliswinebiT xdeba. magaliTi: 2008 wels sawarmos kreditiT realizaciam 160000 lari Seadgina. imave periodSi saqonlis ukandabrunebam Seadgina 15000 lari, xolo fasdaTmobam – 10000 lari. 2008 wlis neto realizacia 135000 l.aria(160000 – 15000 – 10000); sawarmos monacemebi saeWvo moTxovnebis Sesaxeb: wlebi
neto realizacia
danakargebi
procenti
saeWvo moTxovnebze 2005
80000
2400
3%
2006
120000
3720
3,1%
2007
150000
4350
2,9%
sul
350000
10470
3,0
motanili monacemebis mixedviT, sawarmo yovelwliurad ver Rebulobs neto realizaciis daaxloebiT 3%. am gamocdilebis gaTvaliswinebiT, 2008 wlis finansuri angariSgebis
momzadebisas
man
unda
gansazRvros
saeWvo
moTxovnebisaTvis
saWiro
rezervis Tanxa. igi 4050 lars Seadgens (135000 X 3%), aRiardeba saangariSgebo periodis xarjad da aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb: d-ti - saeWvo moTxovnebis xarji
-
4050;
k-ti – saeWvo moTxovnebis koreqtireba (rezervi) – 4050. analizis meTodi gulisxmobs debitoruli davalianebebis gaanalizebas maTi gadaxdis
vadebis
gaTvaliswinebiT.
rac
ufro
metia
gadaxdis
vadagadacilebuli
dReebis ricxvi, miT ufro naklebia maTi gadaxdis albaToba. amitom, analizis meTodis gamoyenebisas dReebis
debitoruli
ricxvis
mixedviT,
davalianebebi ganisazRvreba
jgufdeba
gadaxdis
gadauxdeli
vadagadacilebuli
debitoruli
davalianebis
savaraudo odenoba. TiToeuli jgufisaTvis ganisazRvreba saeWvo valebis rezervi, xolo am ukanasknelis safuZvelze
_ saangariSgebo periodis bolosaTvis saeWvo
valebis rezervis saWiro Tanxa. magaliTi: saeWvo moTxovnebis gaangariSeba #
vadagadacilebuli dReebi romelTa 1 ganaRdebis
sul moTxovnebi
saeWvo moTxovnebi savaraudo % rezervis Tanxa
71 vada ar damdgara
95000
1%
950
30 dRemde
30000
3%
900
31-60 dRemde
15000
10%
1500
61-90 dRemde
11000
25%
2750
91-120 dRemde
5000
50%
2500
120 dReze zeviT
4000
80%
3200
vadagadacilebuli: 2
sul
160000
11800
motanili magaliTis mixedviT, warsuli wlebis gamocdilebis gaTvaliswinebiT, saeWvo moTxovnebi 11800 laria. aqedan xarjad aRiardeba misi mxolod is nawili, romelic mimdinare saangariSgebo periodis wilad modis. saangariSgebo periodis bolos saeWvo moTxovnebis rezervis saWiro Tanxis srulad darezerveba SeiZleba aucilebeli ar iyos. mxedvelobaSi miiReba saeWvo moTxovnebis
koreqtirebis
(rezervis)
angariSze
arsebuli naSTi,
romelic saWiro
Tanxamde unda Seivsos. saeWvo moTxovnebis koreqtirebis (rezervis) angariSze ricxul naSTsa da am miznebisaTvis saWiro Tanxas Soris sxvaobiT Sesdgeba buRaltruli gatareba: d-ti - saeWvo da uimedo valebis xarji; k-ti - saeWvo valebis koreqtireba (rezervi). saangariSgebo periodis bolos uimedo debitoruli davalianebebis Camoweram SeiZleba
angariSis
`saeWvo
moTxovnebis
koreqtireba
(rezervi)~
sadebeto
naSTi
warmoqmnas, rac igive wesiT daregulirdeba da saeWvo moTxovnebis rezervis angariSi saWiro Tanxamde Seivseba. im SemTxvevaSi, Tu saeWvo valebis rezervis angariSis naSTi saWiro Tanxaze metia, sxvaobis TanxiT moxdeba misi koreqtireba buRaltruli gatarebiT: d-ti - saeWvo moTxovnebis koreqtireba; k-ti - saeWvo da uimedo valebis xarji. e.
i. sxvaobis TanxiT Semcirdeba
xarjebi,
romelic
sawarmos
saeWvo da uimedo moTxovnebTan dakavSirebuli
Semosavals
warmoadgens
da
Sesabamisad
aisaxeba
angariSgebaSi mogebisa da zaralis Sesaxeb. aRniSnuli Tanxa periodis bolos mogebisa da zaralis angariSgebaSi aisaxeba, rogorc sxva Semosavali.
72
2.7. grZelvadiani moTxovnebis aRricxva moTxovna, rogorc aqtivi, bass-is mixedviT,
CaiTvleba grZelvadian moTxovnad,
Tu mosalodnelia misi dafarva balansis Sedgenis TariRidan Tormeti Tveze meti xnis ganmavlobaSi. grZelvadian moTxovnebs miekuTvneba: miRebuli grZelvadiani Tamasuqebi, finansur
ijarasTan
dakavSirebuli
moTxovnebi,
moTxovnebi
sawesdebo
kapitalis
Sevsebaze, gadavadebuli sagadasaxado aqtivebi da sxva. grZelvadiani
moTxovnebis
aRsaricxavad
amJamad
moqmedi
angariSTa
gegmiT
gaTvaliswinebulia 2300 jgufis angariSebi: 2310 - miRebuli grZelvadiani Tamasuqebi; 2320 - finansur ijarasTan dakavSirebuli moTxovnebi; 2330 - moTxovnebi sawesdebo kapitalis Sevsebaze; 2340 - gadavadebuli sagadasaxado aqtivebi; 2390 - sxva grZelvadiani moTxovnebi. miRebuli
grZelvadiani
Tamasuqebis
aRricxva
moklevadiani
Tamasuqebis
analogiurad xdeba. finansur
ijarasTan
dakavSirebuli
moTxovnebis,
agreTve
gadavadebuli
sagadasaxado aqtivebis (valdebulebis) aRricxva Sesabamis TemebSia ganxiluli. moTxovnebi
sawesdebo
kapitalis
Sevsebaze
warmoiqmneba
damfuZneblebis
(partniorebis) mimarT, Tu maT srulad ar aqvT Sesrulebuli sawesdebo moTxovna da Senatani ganvadebulia erT saangariSgebo periodze meti xniT. moTxovnis warmoqmna gatardeba: d-ti - moTxovnebi sawesdebo kapitalis Sevsebaze; k-ti - sawesdebo kapitali. SesaZlebelia moTxovnebi sawesdebo kapitalis Sevsebaze gadavides moklevadian moTxovnebSi, rodesac sawesdebo moTxovnebis Sesrulebis bolo vada 12 Tveze naklebi xdeba: d-ti - kapitalis Sevsebaze grZelvadiani moTxovnis mimdinare nawili; k-ti - moTxovnebi sawesdebo kapitalis Sevsebaze. sawesdebo SenataniT:
kapitalis
Sevsebaze
moTxovnebis
dafarva
fuladi
an
qonebrivi
73 d-ti - fuladi saSualebebis angariSebi; d-ti - arafuladi aqtivebi (saxeebis mixedviT); k-ti - kapitalis Sevsebaze grZelvadiani moTxovnis mimdinare nawili.
Tavi III. sasaqonlo-materialuri faseulobebis aRricxva 3.1.
sasaqonlo-materialuri faseulobebi, maTi klasifikacia
sasaqonlo-materialuri faseulobebi mimdinare aqtivebia. maTi aRricxva bass-2 `sasaqonlo materialuri faseulobebi~-iT regulirdeba, romlis mixedviTac sasaqonlo materialuri faseulobebs miekuTvneba aqtivebi, romlebic: gaTvaliswinebulia gasayidad Cveulebrivi sameurneo saqmianobis procesSi;
74 monawileoben warmoebis procesSi da aseve, gaTvaliswinebulia gasayidad; warmodgenilia
nedleulisa
da
masalebis
saxiT
da
gankuTvnilia
sawarmoo
moxmarebisaTvis an momsaxurebis gasawevad. bass
2
`sasaqonlo
materialuri
faseulobebi~
gankuTvnilia
yvela
saxis
sasaqonlo-materialuri faseulobebis aRricxvisaTvis, garda:
daumTavrebeli
mSeneblobisa,
romelic
warmoiqmneba
saamSeneblo
samuSaoTa
Sesrulebisas, maT Soris pirdapiri samSeneblo momsaxurebis gawevis dros, romelic regulirdeba bass 11-iT - `samSeneblo kontraqtebi~;
finansuri instrumentebisa;
da
biologiuri aqtivebisa, romlebic dakavSirebulia sasoflo-sameurneo saqmianobasTan da soflis meurneobis produqciasTan, nayofis miRebis momentSi,
romelic regulirdeba
bass 41-iT - `soflis meurneoba~.
bass
2
ar
gamoiyeneba
im
sasaqonlo-materialuri
faseulobebis
SefasebisaTvis,
romelsac flobs: soflis meurneobisa da satyeo meurneobis produqtebis mwarmoebeli, nayofis miRebis Semdgomi
soflis
meurneobis
produqcia,
agreTve
sasargeblo
wiaRiseulis
da
sasargeblo wiaRiseulis produqtebis mwarmoebeli, ramdenadac es produqtebi fasdeba neto sarealizacio RirebulebiT im meTodebis Sesabamisad, romelic damkvidrebulia mopovebiTi mrewvelobis am dargSi. saqonliT movaWre brokerebi, romlebic Tavisi sasaqonlo-materialuri faseulobebis Rirebulebis Sefasebas axorcieleben realizaciis xarjebiT Semcirebuli realuri RirebulebiT. maSasadame,
sasaqonlo
materialuri
faseulobebis
damaxasiaTebeli
ZiriTadi
kriteriumebia: isini materialuri aqtivebia;
sawarmos sakuTrebas warmoadgens da xanmokle periodis ganmavlobaSi rCeba mis gankargulebaSi;
gankuTvnilia gasayidad an warmoebaSi gamosayeneblad;
mudmiv moZraobas ganicdis (xarjva, SeZena);
aqtivad aisaxeba masTan dakavSirebuli Semosavlis miRebis aRiarebamde. miuxedavad imisa, rom sasaqonlo-materialuri aqtivebi mimdinare aqtivebia, igi moicavs
`miwas
da
sxva
qonebas,
romlebic
aseve
inaxeba
da
gaTvaliswinebulia
75 gasayidad~ (bass 2). momsaxurebis sferos sawarmoSi sasaqonlo-materialur faseulobebs miakuTvneben iseTi momsaxurebis danaxarjebsac, saidanac sawarmos Semosavlebi jer ar miuRia. finansur angariSgebaSi sasaqonlo-materialuri faseulobebi
Semdegi jgufebis
mixedviT aisaxeba:
masalebi;
daumTavrebeli warmoeba;
mza produqcia;
saqoneli. balansSi isini SeiZleba ufro gamsxvilebuli muxlebiTac aisaxos. sasaqonlo-materialur maragebs or ZiriTad jgufad yofen: sasaqonlo maragebad da sawarmoo maragebad. sasaqonlo maragebi sawarmos mier Semdgomi gayidvis mizniT SeZenili saqonelia, romelic SeZenis Semdeg fizikuri formis arsebiT cvlilebebs ar ganicdis, Tumca zogjer SeiZleba myidveli sawarmo gayidvamde maTs kompleqtacias axorcielebdes. sawarmoo maragebi - sawarmos mier gayidvis mizniT SeZenili sagnebia. sawarmoo maragebs
adgilze damzadebuli an
miekuTvneba: masalebi, daumTavrebeli warmoeba,
sakuTari warmoebis naxevarfabrikatebi da mza produqcia. masalebi warmoebaSi gamoyenebis wesisa da warmoebis procesSi maTi daniSnulebis mixedviT Semdeg jgufebad iyofa: - nedleuli da ZiriTadi masalebi; - nayidi naxevarfabrikatebi; - damxmare masalebi; - tara da tara-masalebi; - saTbobi; - saTadarigo nawilebi; - narCenebi. daumTavrebeli warmoeba drois garkveuli momentisaTvis warmoebis (damuSavebis) procesSi myofi materialuri faseulobaa, romelsac ar gauvlia damuSavebis yvela stadia da ar miuRia mza produqciis saxe. daumTavrebel warmoebas miekuTvneba agreTve, sakuTari warmoebis naxevarfabrikatebi. mza produqcia materialuri faseulobaa, romelmac mocemul sawarmoSi gaiara damuSavebis yvela stadia, Seesabameba dadgenil standarts da gankuTvnilia gasayidad. saqoneli sawarmos mier warmoebuli da gasayidad gankuTvnili an xelmeored gayidvis mizniT SeZenili materialuri faseulobaa.
76
3.2.
sasaqonlo-materialuri faseulobebis Sefaseba
sasaqonlo-materialuri faseulobebi, SeiZleba sawarmos aqtivebis mniSvnelovan nawils warmoadgendes. amitom maT Sefasebasa da finansur angariSgebaSi realuri RirebulebiT asaxvas didi mniSvneloba eniWeba sawarmos finansuri mdgomareobisa da misi Sedegebis analizisaTvis. bass 2-is Tanaxmad, sasaqonlo-materialuri faseulobebis Sefaseba xdeba mis TviTRirebulebasa da neto (wminda) sarealizacio Rirebulebas Soris umciresi TanxiT. Sefasebisadmi aseTi midgoma umciresi Rirebulebis princips emyareba. sasaqonlo-materialuri faseulobebis TviTRirebuleba moicavs maT SeZenasTan da gadamuSavebasTan dakavSirebul yvela danaxarjs, gaweulia
misi
mocemul
adgilamde
agreTve im danaxarjebs, romlebic
transportirebasa
da
saTanado
mdgomareobaSi
mosayvanad. sasaqonlo-materialuri faseulobebis SeZenis danaxarjebi moicavs: maTi SeZenis (nasyidobis)
fass,
saimporto
sabaJo
gadasaxads
da
sxva
gadasaxadebs
(garda
dabrunebadi gadasaxadebisa), satransporto, damzadebis xarjebs da saerTod, im danaxarjebs, romlebic uSualod aris dakavSirebuli saqonlis, mza produqciis, nedleulis, masalebisa da momsaxurebis SeZenasTan. savaWro daTmoba, savaWro danamati da a. S. SeZenis danaxarjebis gaangariSebebSi ar Seitaneba. maSasadame,
garda
SeZenis
xarjebisa,
sasaqonlo-materialuri
faseulobebis
TviTRirebuleba moicavs maTi ganTavsebis adgilamde mitanasTan dakavSirebul xarjebs, sxvadasxva mosakreblebs, ukandaubrunebel gadasaxadebs da sxva xarjebs, romlebic uSualodaa materialuri
dakavSirebuli faseulobebis
faseulobebis
SeZenasTan.
TviTRirebuleba
kerZod,
Sedgeba
SeZenili
SeZenis
sasaqonlo-
Rirebulebisa
da
transportirebis xarjebisagan, dasabrunebeli gadasaxadebis (magaliTad, damatebuli Rirebulebis gadasaxadi) gamoklebiT. xolo Tu es SeZenili saqoneli importulia, misi TviTRirebulebis SemadgenlobaSi Seitaneba agreTve, gadaxdili sabaJo gadasaxadi da saqonlis ganbaJebasTan dakavSirebuli sxva xarjebi, sabaJo mosakreblebisa da sxvaTa saxiT.
77 bass
2-iT
nebadarTuli
ar
aris
ucxouri
valutiT
SeZenili
sasaqonlo-
materialuri faseulobebis SeZenis danaxarjebSi savaluto kursTa Soris sxvaobis Setana. saqonlis kreditiT (Semdgomi gadaxdis pirobiT) SeZenisas, gansxvaveba SeZenis fassa da gadaxdil Tanxas Soris aRiardeba, rogorc saprocento xarji dafinansebis periodis gaTvaliswinebiT. rac Seexeba sawarmoo maragebis TviTRirebulebis gansazRvras, aucilebelia gamoiyos pirdapiri danaxarjebi, mudmivi da cvalebadi zednadebi xarjebi. `sasaqonlomaterialuri
faseulobebis
konversiis
(gadamuSavebis)
danaxarjebi
moicavs
iseT
danaxarjebs, romlebic uSualodaa dakavSirebuli produqciis erTeulis warmoebasTan~ (bass
2,m.12).
danaxarjebi,
aseTebia
pirdapiri
pirdapiri
xelfasis
danaxarjebi, (muSebis)
rogoricaa:
danaxarjebi.
ZiriTadi
isini
masalebis
moicaven
agreTve,
gasanawilebel mudmiv da cvlad zednadeb xarjebs, romlebic gaweulia nedleulisa da masalebis mza produqciad gardaqmnis, gadamuSavebis procesSi. mudmivi sawarmoo zednadebi xarjebi
arapirdapiri xarjebia, romelic warmoebis
moculobis cvlilebis Sesabamisad ar icvleba. aseTebia: cveTisa da amortizaciis xarjebi, sawarmoo Senobebisa da mowyobilobebis eqspluataciis (magaliTad, remontis) xarjebi, danaxarjebi sawarmos marTvasa da administrirebaze. cvladi sawarmoo zednadebi xarjebi arapirdapiri sawarmoo xarjebia, romelic warmoebis moculobis cvlilebis proporciulad icvleba. aseTebia: damxmare masalebis danaxarjebi, damxmare muSebis xelfasi da sxva. mudmivi da cvladi zednadebi xarjebi warmoadgenen ra arapirdapir xarjebs, sasaqonlo-materialuri
faseulobebis
konversiis
danaxarjebze
maTi
mikuTvneba
ganawilebis wesiT xdeba. bass mixedviT, mudmivi sawarmoo zednadebi xarjebisaTvis ganawilebis bazad ZiriTadad, saSualo sawarmoo simZlavre gamoiyeneba. SesaZlebelia agreTve, gamoyenebul iqnes
warmoebis faqtobrivi done, Tu igi uaxlovdeba warmoebis
saSualo simZlavres. cvaladi sawarmoo zednadebi xarjebi sawarmoo simZlavreebis faqtobrivi gamoyenebis mixedviT ganawildeba. sawarmoo procesi SesaZloa gulisxmobdes erTdroulad ramdenime saxeobis produqciis warmoebas. SeiZleba iwarmoebodes kombinirebuli produqcia, an
ZiriTadi da
araZiriTadi (Tanamde) produqcia. Tu sawarmoSi konversiis xarjebi TiToeuli saxeobis produqciisTvis cal-calke ar aRiricxeba, maSin misi sxvadasxva produqciaze ganawileba xdeba saTanado normativebis safuZvelze. magaliTad, konversiis xarjebis ganawilebis safuZvlad SeiZleba aRebul iqnes TiToeuli produqciis Sesabamisi gasayidi fasi. imis gamo, rom araZiriTadi (Tanamde) produqciis xvedriTi wili umniSvneloa, maTi Sefaseba xSirad neto sarealizacio RirebulebiT xdeba da igi Semdgom akldeba ZiriTa-
78 di produqciis TviTRirebulebas. rogorc wesi, ZiriTadi produqtis sabalanso Rirebuleba arsebiTad ar gansxvavdeba misi Rirebulebisagan. bass-iT sasaqonlo-materialuri faseulobebis TviTRirebulebaSi calke muxlad gamoiyofa `sxva danaxarjebi~. bass-is mixedviT aseT danaxarjebs ZiriTadad, miekuTvneba xarjebi, romlebic sasaqonlo-materialuri faseulobebis mocemul adgilamde mitanasa da maTi saTanado mdgomareobaSi moyvanasTanaa
dakavSirebuli. magaliTad, arasawarmoo
zednadebi xarjebi an damkveTis produqciis daproeqtebis danaxarjebi. rac Seexeba nedleulisa da masalebis sasaqonlo-materialuri
danakargebs, sxvadasxva zenormatiul sawarmoo danaxarjebs,
faseulobebis
Senaxvis
xarjebs
(sawarmoo
procesis
wina
stadiis aucilebeli xarjebis garda), realizaciis danaxarjebs, isini sasaqonlomaterialuri faseulobebis TviTRirebulebaSi ar Seitaneba da
mimdinare periodis
xarjebad aRiardeba. gamonaklis SemTxvevebSi, sasaqonlo-materialuri faseulobebis TviTRirebulebaSi
SeiZleba
Setanil
iqnes
danaxarjebi
23-iT
`sesxiT
sargeblobasTan
bass
-
nasesxeb
saSualebebTan
dakavSirebuli
dakavSirebuli
danaxarjebi~
gaTvaliswinebul SemTxvevebSi. momsaxurebis
sferos
sawarmoTa
sasaqonlo-materialuri
faseulobebis
TviTRirebuleba am sferoSi dasaqmebuli, uSualod momsaxurebis gaweviT dakavebuli an saSualo masTan
mmarTvelobiTi
dakavSirebuli
personalisa
da
realizaciasTan materialuri
(kontroliorebi)
zednadebi
realizaciaSi dakavSirebuli
faseulobebis
personalis
xarjebisagan dasaqmebuli
sxva
saxis
SromiTi
Sesdgeba.
saerTo
personalis
Sromis
danaxarjebi
TviTRirebulebaSi
danaxarjebisa
da
ar
aRiardeba
da
administraciuli anazRaureba
CairTveba
da
sasaqonlo-
mimdinare
periodis
xarjebad. sasaqonlo-materialuri
faseulobebi,
romlebic
Sedgeba
soflis
meurneobis
produqciisagan, rac sawarmom miiRo biologiuri aqtividan, Tavdapirveli aRiarebisas fasdeba nayofis miRebis momentSi, gayidvisaTvis saWiro Sefasebuli xarjebiT Semcirebuli realuri RirebulebiT (bass 41) da warmoadgens sasaqonlo-materialuri faseulobebis TviTRirebulebas mocemuli TariRisaTvis. neto
(wminda)
sarealizacio
Rirebuleba
aris
Cveulebrivi
sameurneo
procesisaTvis SefasebiTi gasayidi fasi, produqciis dasrulebisa da gayidvisaTvis saWiro SefasebiTi danaxarjebis gamoklebiT~ (bass 2). neto (wminda) sarealizacio Rirebuleba gamoiyeneba sasaqonlo- materialuri faseulobebis Camowerisas, romelic SeiZleba gamowveuli iyos: sasaqonlo-materialuri faseulobebis gafuWebiT, moZvelebiTa da sasaqonlo saxis dakargviT,
gasayidi fasis
dacemiT an sxva mizeziT, rac ganpirobebulia imiT, rom ar SeiZleba aqtivebis aRricxva imaze met TanxaSi, romelic SesaZloa miviRoT maTi gayidvis an gamoyenebis Sedegad.
79 neto sarealizacio Rirebulebamde Camowera gamoiyeneba calkeuli dasaxelebis sagnebis mixedviT, muxlobrivad, zogjer ki, msgavsi an erTgvarovani sagnebis jgufebis mixedviTac. mizanSewonili ar aris mza produqciis jgufurad Camowera neto sarealizacio Rirebulebamde, agreTve sasaqonlo-materialuri faseulobebis erTad Camowera mrewvelobis romelime dargSi an geografiul sivrceSi. momsaxurebis sferos sawarmoebi, Cveulebriv, danaxarjebs calke asaxaven momsaxurebis iseTi saxeebis mixedviT, romlebisTvisac erTnairi gasayidi fasia dadgenili. amitom momsaxurebis TiToeuli saxe ganixileba, rogorc calke aRebuli, damoukidebeli elementi. neto-sarealizacio Rirebulebis gaangariSebis meTodi, sasaqonlo-materialuri faseulobebis xelmisawvdomi
mosalodneli da
saimedo
sarealizacio monacemebis
Tanxis
gamoyenebas
gaangariSebis eyrdnoba.
Sesaxeb,
neto
yvelaze
sarealizacio
Rirebulebis gaangariSebisas mxedvelobaSi miiReba fasebis an Rirebulebis mosalodneli
cvlilebebi,
gankuTvnilia
sasaqonlo-materialuri
sarealizaciod
an
faseulobebis
momsaxurebis
daniSnuleba.
gasawevad,
neto
Tu
isini
sarealizacio
Rirebuleba saxelSekrulebo fasis mixedviT gaiangariSeba, xolo Tu saxelSekrulebo monacemebi ver uzrunvelyofen sawarmos mTeli sasaqonlo-materialuri maragebis netosarealizacio Rirebulebis gansazRvras, am mizniT Warbi maragebis mimarT saerTo gasayidi fasi gamoiyeneba.
3.3. sasaqonlo-materialuri faseulobebis TviTRirebulebis gaangariSebis meTodebi sasaqonlo-materialuri SeZenisas,
gansakuTrebul
faseulobebis
sirTules
ar
TviTRirebulebis
warmoadgens.
sakmaod
gansazRvra rTulia
maTi
gayiduli
(gacemuli, daxarjuli) faseulobebis TviTRirebulebis gansazRvra, romelic xarjad unda aRiardes. `roca sasaqonlo-materialuri faseulobebi gaiyideba, maTi sabalanso Rirebuleba unda aRiardes im periodis xarjebad, rodesac miRebul iqna Sesabamisi Semosavalebi~.
80 sasaqonlo-materialuri faseulobebis SeZenis danaxarjebi mudmiv sidides warmoadgens. igi saqonels,
ar
icvleba saqonlis fasebis meryeobis Sesabamisad, erTi da igive saxis
SeZenis
drois
mixedviT,
sxvadasxa
TviTRirebuleba
SeiZleba
hqondes.
maragebis didi odenobisas Znelia ukve gadamuSavebaSi myofi faseulobebis faqtiuri TviTRirebulebis mixedviTac, ganixileba
gansazRvra,
gadamuSavebaSi ara
rogorc
amitom
aRricxvaSi
materialuri
maTi fizikuri
gamoiyeneba
faseulobebis
daSveba,
romlis
Tanmimdevruli
erTeulebis nakadi,
aramed
miReba
rogorc
misi
TviTRirebulebis moZraoba. bass-is
Sesabamisad,
SeiZleba
gamoyenebul
iqnes
sasaqonlo-materialuri
faseulobebis Sefasebis Semdegi meTodebi:
individualuri
danaxarjebis
specifikuri
identifikaciis
(erTeulis
TviTRirebulebis) meTodi;
saSualo Sewonili Rirebulebis meTodi;
`fifo~-s meTodi (pirveli SemosavalSi, pirveli gasavalSi);
bass-iT akrZalulia sasaqonlo-materialuri faseulobebis TviTRirebulebis aRricxva `lifo” (bolo SemosavalSi, pirveli gasavalSi) meTodiT, Tumca saqarTvelos sagadasaxado
kodeqsiT
sagadasaxado
miznebisaTvis
am
meTodis
gamoyeneba
nebadarTulia. bass romlebic
2-is
mixedviT,
ar
arian
warmoebuli
saqonlisa
`calkeuli
saxis
urTierTSemcvleli, da
momsaxurebis
sasaqonlo-materialuri
faseulobebis,
agreTve
proeqtisaTvis
specifikuri
TviTRirebuleba
individualuri danaxarjebis specifikuri identifikaciiT~
unda
ganisazRvros
maTi
(bass 2). danaxarjebis spe-
cifikuri identifikacia gulisxmobs, rom specifikuri danaxarjebi miekuTvneba sasaqonlo-materialuri faseulobebis identificirebul erTeuls.
TviTRirebulebis gansaz-
Rvris specialuri meTodi ar gamoiyeneba maSin, roca sasaqonlo-materialuri faseulobebi Sedgeba didi raodenobis urTierTSemcvleli elementebisagan. aseT SemTxvevaSi, periodis wminda mogebis an zaralis winaswar gansazRvruli Sedegis miRebis mizniT, SesaZloa gamoyenebul iqnes im muxlebis SerCevis meTodi, romelic rCeba sasaqonlo-materialuri faseulobebis SemadgenlobaSi. sasaqonlo-materialuri sinamdvileSi
niSnavs
maTi
gamoyenebisas
aucilebelia
faseulobebis moZraobis
Sefaseba
aRricxvas
sasaqonlo-materialuri
erTeulis
RirebulebiT,
TviTRirebulebiT. faseulobebis
am
mTeli
meTodis sawarmoo
Sesyidvebis fizikuri dayofa, rac sakmaod Znelia msxvilseriuli warmoebis pirobebSi. miuxedavad
misi
sizustisa,
es
meTodi
SeiZleba
gamoyenebul
iqnes
mxolod
im
sawarmoebis mier, romlebic specialur SekveTebs asruleben, an asruleben operaciebs
81 SedarebiT mcire partiebad, iseTi ZviradRirebuli saqonlis mixedviT, rogoricaa saiuveliro nakeTobebi, avtomanqanebi da sxva. yvela sxva SemTxvevaSi sasaqonlo-materialuri
faseulobebis
TviTRirebulebis
gansazRvrisaTvis
gamoyenebuli
unda
iqnes
saSualo Sewonili Rirebulebis formula an `fifo~ (pirveli SemosavalSi, pirveli gasavalSi).
sawarmom
TviTRirebulebis
erTnairi
formula
unda
gamoiyenos
yvela
sasaqonlo-materialuri faseulobisaTvis, romlebsac sawarmosaTvis msgavsi buneba da gamoyeneba aqvs. gansxvavebuli bunebis an gamoyenebis sasaqonlo-materialuri faseulobebisaTvis, SeiZleba TviTRirebulebis gansxvavebuli formula iqnes gamoyenebuli. saSualo Sewonili RirebulebiT sasaqonlo-materialuri faseulobebis
Sefaseba
emyareba gaangariSebis Sesabamisi formulis gamoyenebas. am SemTxvevaSi daaxloebiTi Sedegis miReba kompensirebulia gaangariSebis simartiviTa da obieqturobiT. saSualo Sewonili
Rirebulebis
formulis
Tanaxmad,
sasaqonlo-materialuri
faseulobebis
TiToeuli elementis Rirebuleba ganisazRvreba saangariSgebo periodis dasawyisSi arsebuli
sasaqonlo-materialuri
faseulobebis
erTgvarovani
elementebis
Rirebulebis saSualo Sewonili sididisa da im erTgvarovani elementebis Rirebulebis safuZvelze, romlebic awarmoes an SeiZines saangariSgebo periodis ganmavlobaSi. Rirebulebis saSualo sididis gaangariSeba SesaZlebelia periodulad an yoveli axladmiRebuli partiisaTvis, mocemuli sawarmosaTvis damaxasiaTebeli konkretuli viTarebis Sesabamisad. magaliTi: davuSvaT,
ivlisis
TveSi
sawarmoSi
adgili
hqonda
masalebis
moZraobasTan
dakavSirebiT, Semdeg operaciebs:
TariRi
erTeulis (lari)
fasi
raodenoba
Semosavali
gasavali
naSTi
2,00
500
6 ivlisi
2,10
700
9 ivlisi 13 ivlisi
800 2,20
1000
18 ivlisi 23 ivlisi 27 ivlisi
(cali)
600 2,40
800 1200
82
masalebis Sefaseba saSualo Sewonili RirebulebiT:
TariRi
raodenoba (cali) Semosavali
Rirebuleba
gasavali
naSTi
naSTi
500
6 ivlisi
700
naSTi
1200
9 ivlisi
800
naSTi
400
13 ivlisi
1000
naSTi
1400
18 ivlisi
600
naSTi
800
23 ivlisi
800
naSTi
1600
27 ivlisi
1200
naSTi
saSualo fasi
400
1000
2,00
1470
2,10
2470
2,06
(1648)*
2,06
824
2,06
2200
2,20
3024
2,16
(1296)
2,16
1728
2,16
1920
2,40
3648
2,28
(2736)
2,28
912
2,28
2470 / 1200 x 800 = 1648 da a. S. `fifo~-s meTodi emyareba daSvebas, rom sasaqonlo-materialuri faseulobebi igive TanmimdevrobiT gamoiyeneba an iyideba, rogorc igi SeiZina sawarmom, e. i. `fifo~-s formulis elementebi,
gamoyeneba romlebic
gulisxmobs, SeiZines
rom
sasaqonlo-materialuri
pirvelad,
iyideba
(ixarjeba)
faseulobebis pirvelad.
is
cxadia,
saangariSgebo wlis bolos SeiZleba darCes is sasaqonlo-materialuri faseulobebi, romlebic SeiZines an awarmoes bolos. magaliTi: daxarjuli masalebis Sefaseba `fifo~-s meTodiT: TariRi 9 ivlisi
raodenoba 800
gaangariSeba 500 X 2,00 = 1000
TviTRirebuleba
1630
300 X 2,10 = 630 18 ivlisi
600
400 X 2,10 = 840 200 X 2,20 = 440
1280
83 27 ivlisi
1200
800 X 2,20 = 1760
2720
400 X 2,40 = 960 naSTi
400
400 X 2,40 = 960
960
magaliTi: TviTRirebulebis gansazRvris meTodebi: sawarmos mier wlis ganmavlobaSi SeZenilia saqoneli 5.000 cali; m. S. SeZenis TariRi
raodenoba
fasi
Tanxa
5 ianvari
400
7,00
2800
15 Tebervali
1100
7,50
8250
20 ivnisi
2000
7,25
14500
15 oqtomberi
1500
7,40
11100
sul
5000
36650
saangariSgebo periodis bolos mocemuli saqonlis maragi 500 calia. periodis ganmavlobaSi realizaciis moculoba 60000 laria. ganvsazRvroT: - maragebis Sefaseba TiToeuli meTodis gamoyenebiT; - TiToeuli meTodis gavlena sawarmos finansur Sedegze. 1. saSualo-Sewonili RirebulebiT: saqonlis erTeulis saSualo-Sewonili Rirebuleba 7,33 lari (36650 / 5000); realizebuli saqonlis TviTRirebuleba 32985 lari (7,33 X 4500); saqonlis naSTi saangariSgebo periodis bolos
3665 lari (500X7,33); an
(36650 - 32985). 2. `fifo~-s meTodiT: realizebuli saqonlis TviTRirebuleba: TariRi
raodenoba
fasi
Tanxa
5 ianvari
400
7,00
2800
15 Tebervali
1100
7,50
8250
20 ivnisi
2000
7,25
14500
15 oqtomberi
1000
7,40
7400
sul
4500
32950
84 saqonlis naSTi saangariSgebo periodis bolos 3700 lari (36650 - 32950). maragebis Sefasebis meTodebis gavlena sawarmos finansur Sedegze: `fifo~
saSualo Sewonili
Semosavali realizaciidan
60000
60000
realizebuli produqciis TviTRirebuleba
(32950)
(32985)
saerTo mogeba
27050
27015
saqonlis TviTRirebuleba periodis bolos
3700
3665
sasaqonlo-materialuri
faseulobebis
Sefasebis
meTodis
arCevani
arsebiT
gavlenas axdens sawarmos mogebaze, romelic asaxulia angariSgebaSi mogebisa da zaralis Sesaxeb. maragebis
Sefasebis
meTodebis
simravle
problemebs
informaciis momxmareblebs. ekonomikuri gadawyvetilebebSi am
uqmnis
finansuri
monacemebis gamoyenebis
Sesamsubuqeblad, agreTve dasaxelebuli meTodebiT manipulirebis Semcirebis mizniT, bass
rekomendacias
iZleva
angariSgebis
SeniSvnebSi
aixnas
maragebis
Sefasebis
meTodebi, raTa igi ufro adeqvaturi iyos sawarmos saqmianobis Taviseburebebisa da uzrunvelyofdes wminda mogebis ufro zust gaangariSebas. TviTRirebulebis sacalo
fasebis
gautoldeba
gansazRvris
meTodi,
iseTi
SesaZloa
TviTRirebulebas.
meTodebi,
gamoyenebul
normatiuli
rogoricaa
iqnes,
meTodis
Tu
normatiuli
Sedegebi
dros
da
miaxloebiT
mxedvelobaSi
miiReba
TviTRirebulebis Semadgeneli muxlebis, nedleulisa da masalebis xarjvis, samuSao Zalis gamoyenebis, mwarmoeblurobisa da sawarmoo simZlavreTa gamoyenebis normatiuli doneebi.
es
normebi
regularulad
unda
gadaisinjos
da,
saWiroebis
SeTxvevaSi,
Seicvalos Tanamedrove pirobebis gaTvaliswinebiT. sacalo fasebis meTods, ZiriTadad, sacalo vaWrobaSi iyeneben, sadac sasaqonlomaterialuri
faseulobebi
Sedgeba
swrafad
cvalebadi
didi
tebisagan, romelTac erTnairi marJa (sxvaoba gasayid fassa
raodenobis
elemen-
da TviTRirebulebas
Soris) aqvT da maTTvis arapraqtikulia TviTRirebulebis gaangariSebis sxva meTodis gamoyeneba. sasaqonlo-materialuri faseulobebis TviTRirebuleba ganisazRvreba maTi gasayidi
fasis
mixedviT,
romelsac
akldeba
saerTo
momgebianobis
donisaTvis
dadgenili garkveuli procentis Sesabamisi Tanxa. procentul Tanafardobas iyeneben im sasaqonlo-materialuri faseulobebisaTvis, romelTa Sefaseba moxda fasdaklebiT, Tavdapirvel gasayid fasTan SedarebiT. sacalo vaWrobis qveganayofebSi ufro xSirad iyeneben saSualo saprocento ganakveTs.
85 magaliTad, Tu saangariSgebo periodSi amonagebi realizaciidan 200000 laria, xolo
savaWro
sawarmos
saerTo
rentabeloba
20%-ia,
realizebuli
saqonlis
TviTRirebuleba 160000 lari (200000-20%) iqneba. igive wesiT ganisazRvreba periodis bolosaTvis maragad arsebuli saqonlis TviTRirebulebac.
3.4. sasaqonlo materialuri faseulobebis aRricxvis meTodebi sasaqonlo-materialuri faseulobebis aRricxva ori meTodiT warmoebs: uwyveti (anu mudmivi) da perioduli meTodiT. uwyveti meTodis gamoyenebisas, sasaqonlo-materialuri faseulobebis miReba da xarjva
buRaltrul
TanmimdevrobiT
aRricxvaSi
aisaxeba.
mudmivad,
saangariSgebo
periodis
yoveldRiurad, bolosaTvis
qronologiuri
maragebis
naSTi
-
aRricxvis Sesabamisi monacemebiT ganisazRvreba. uwyveti meTodiT sasaqonlo-materialuri faseulobebis moZraobis aRsaricxavad amJamad
moqmedi
angariSTa
gegmiT
gaTvaliswinebulia
1600
jgufis
angariSebi
`sasaqonlo-materialuri maragi~: 1610 – saqoneli; 1620 – nedleuli da masalebi; 1630 – daumTavrebeli warmoeba; 1640 – mza produqcia; 1690 – sxva sasaqonlo-materialuri maragi. uwyveti meTodis dros sasaqonlo-materialuri faseulobebis SeZena aisaxeba maragebis Sesabamisi angariSebis debetSi da
fuladi saSualebebis an mowodebiT
warmoqmnili valdebulebebis angariSis kreditSi: d_ti - sasaqono-materialuri maragebis angariSebi; k_ti - fuladi saSualebebis angariSebi; an k_ti - valdebulebebi mowodebidan da momsaxurebidan. sasaqonlo-materialuri
faseulobebis
SeZenisas
gadaxdili
d.R.g
SeZenili
maragebis TviTRirebulebaSi ar Seitaneba, ramdenadac igi ukandabrunebadi gadasaxadia da Sesabamisad, aisaxeba `gadaxdili dRg~-s angariSze, debetSi:
86 d_ti - sasaqono-materialuri maragebis angariSebi; d_ti - gadaxdili dRg; k_ti - fuladi saSualebebis angariSebi; an k_ti - valdebulebebi mowodebidan da momsaxurebidan. sasaqonlo-materialuri
faseulobebis
SeZenisas
warmoqmnili
yovelgvari
jarimebi da sauravebi arasaoperacio xarjebs miekuTvneba da Sesabamisi angariSis debetSi aisaxeba, xolo fasdaTmobebi Seamcireben arasaoperacio Semosavlebs: d_ti - arasaoperacio Semosavlebi; k_ti - valdebulebebi mowodebidan da momsaxurebidan. rac Seexeba warmoebaSi damzadebul mza produqcias, igi SemosavalSi aiReba TviTRirebulebiT, mza produqciis angariSis debetSi da Seamcirebs daumTavrebel warmoebas: d_ti - mza produqcia; k_ti - daumTavrebeli warmoeba. warmoebidan dauxarjavi masalebisa da meoradi gamoyenebis narCenebis sawarmos sawyobSi dabruneba buRaltrul aRricxvaSi aisaxeba gatarebiT: d_ti - masalebi; k_ti - daumTavrebeli warmoeba. sasaqonlo-materialuri faseulobebis sawarmodan gacema, xarjva, realizacia, TviTRirebulebiT aisaxeba saoperacio xarjebisaTvis gankuTvnili Sesabamisi jgufis angariSebze konkretuli sawarmos profilis mixedviT: 7100 – realizebuli produqciis TviTRirebuleba (produqciis mwarmoebeli da momsaxurebis sferos sawarmoebisaTvis); 7200 _ realizebuli saqonlis TviTRirebuleba (savaWro sawarmoebisaTvis); xolo sasaqonlo-materialuri faseulobebis xarjva sxva miznebisaTvis, miekuTvneba
angariSebis
jgufs:
7300
_ miwodebis
warmoebaSi
produqciis
xarjebi,
an
7400
Sesabamisad, –
saerTo
da
administraciuli xarjebi. masalebis
xarjva
dasamzadeblad,
daumTavrebeli
warmoebis mqone sawarmoebSi, SeiZleba pirdapir aisaxos daumTavrebeli warmoebis angariSis debetSi, masalebis angariSis kreditTan korespodenciiT: d_ti - daumTavrebeli warmoeba; k_ti - masalebi.
87
magaliTi: maragebis aRricxva uwyveti meTodiT: I. naSTebi angariSebis mixedviT, 2008 wlis 1 ianvrisaTvis: 1. fuladi saSualebebi
- 2100 lari;
2. sawesdebo kapitali 3. saqoneli
- 4500 lari; - 2400 lari; m. S,
dasaxeleba
raodenoba
erTeulis fasi
Tanxa
saqoneli
A
10
60
600
saqoneli
B
3
300
900
saqoneli
C
4
200
800
saqoneli
D
2
50
100
sul
2400
II. momxdari sameurneo operaciebi: 1. saqonlis SeZenis operaciebi: 1. 5 ianvars naRdi angariSsworebiT SeZenilia A A saqoneli, 20
cali, erTeulis fasi - 60
lari; d-ti _ saqoneli
-
1200;
k–ti _ naRdi fuli erovnul valutaSi 1200; 2. 15 Tebervals SeZenilia kreditiT B saqoneli 5 cali, erTeulis fasi 300 lari; d-ti _ saqoneli
1500
k-ti _ valdebulebebi mowodebidan 3. 20 aprils SeZenilia
1500;
C saqoneli 5 cali, erTeulis fasi 200 l.;
d-ti _ saqoneli
1000
k-ti _ valdebulebebi mowodebidan
1000.
2. saqonlis gayidvis operaciebi: 4. 25 ivniss kreditiT (Semdgomi gadaxdis pirobiT) gaiyida A saqoneli 15 cali, gasayidi fasi 85 lari. 1. d-ti _ moTxovnebi miwodebiT
1275;
k-ti _ Semosavali realizaciidan 1275; 2. d-ti _ realizebuli saqonlis TviTRirebuleba
900;
88 k-ti _ saqoneli
900;
5. 20 agvistos naRdi angariSsworebiT gaiyida B saqoneli, 6 cali, 1. d-ti _ naRdi fuli erovnul valutaSi
erTeulis fasi - 600 lari.
3600;
k-ti _ Semosavlebi realizaciidan
3600;
2. d-ti _ realizebuli saqonlis TviTRirebuleba 1800; k-ti _ saqoneli
1800.
6. 27 agvistos kreditiT gaiyida C saqoneli, 2 cali, fasi 500 lari. 1. d-ti _ moTxovnebi miwodebiT
1000;
k-ti _ Semosavali realizaciidan
1000;
2. d-ti _ realizebuli saqonlis TviTRirebuleba 400; k-ti _ saqoneli saangariSgebo
periodis
-
bolos,
31
400.
dekembers,
saqmianobis
finansuri
Sedegebis
gansazRvris mizniT, xdeba droebiTi (nominaluri) angariSebis daxurva: 7. Semosavlis angariSis: d-ti _ Semosavali realizaciidan
5875;
k-ti _ saangariSgebo periodis mogeba-zarali 5875. 8. xarjebis angariSis: d-ti _ saangariSgebo periodis mogeba-zarali
3100;
k-ti _ realizebuli saqonlis TviTRirebuleba 9.
3100.
saangariSgebo periodis mogeba-zaralis angariSis: d-ti _ saangariSgebo periodis mogeba-zarali
2775;
k-ti _ gaunawilebeli mogeba naRdi fuli salaroSi TariRi
angariSi #1110
Sinaarsi
01
1
naSTi
01
5
saqoneli
08
20
Semosavali realizaciidan
moTxovnebi miwodebiT TariRi
2775.
miniSneba
debeti
krediti
2100
saldo 2100
1200 3600
900 4500
angariSi #1410 Sinaarsi
miniSneba
debeti
krediti
saldo
89 06 08
25 Semosavali realizaciidan
1275
1275
Semosavali realizaciidan
1000
2275
27
saqoneli
angariSi #1610
TariRi
Sinaarsi
miniSneba
debeti
krediti
saldo
01
1
naSTi
2400
2400
01
5
naRdi fuli
1200
3600
02
15 valdebulebebi mowodebiT
1500
5100
04
20 valdebulebebi mowodebiT
1000
6100
06
25 real. saq. TviTRirebuleba
900
5200
08
20 real. saq. TviTRirebuleba
1800
3400
08
27 real. saq. TviTRirebuleba
400
3000
valdebulebebi mowodebiT TariRi
angariSi #3110
Sinaarsi
miniSneba
debeti
krediti
saldo
02
15 saqoneli
1500
1500
04
20 saqoneli
1000
2500
krediti
saldo
Semosavali realizaciidan TariRi
angariSi #6110
Sinaarsi
miniSneba
debeti
06
25 moTxovnebi miwodebiT
1275
1275
08
20 naRdi fuli
3600
4875
08
27 moTxovnebi miwodebiT
1000
5875
12
31 saang. periodis mogeba
5875
0
krediti
saldo
realizebuli saqonlis TviTRirebuleba TariRi
Sinaarsi
angariSi #7100 miniSneba
debeti
06
25 saqoneli
900
900
08
20 saqoneli
1800
2700
08
27 saqoneli
400
3100
12
31 saang. periodis mogeba
sawesdebo kapitali TariRi 01
1 naSTi
3100
0
krediti
saldo
angariSi #5150 Sinaarsi
miniSneba
debeti
4500
90 gaunawilebeli mogeba TariRi 12
angariSi #5310 Sinaarsi
miniSneba
debeti
31 saang. periodis mogeba
saangariSgebo periodis mogeba/zarali TariRi
krediti
saldo
2775
2775
krediti
saldo
5875
5875
angariSi #5330
Sinaarsi
miniSneba
debeti
12
31 Semosavali realizaciidan
12
31 real. saq. TviTRirebuleba
3100
2775
12
31 gaunawilebeli mogeba
2775
0
angariSgeba mogebisa da zaralis Sesaxeb 2008 wlis 31 dekembramde periodisaTvis (fragmenti) Semosavlebi realizaciidan
5875
realizebuli saqonlis TviTRirebuleba
(3100)
saerTo mogeba
2775
balansi 2008 wlis 31 dekembrisaTvis (fragmenti) a q t i v e b i
valdebulebebi da kapitali
1. fuladi saSualebebi
4500
1. valdebulebebi mowodebiT 2500
2. moTxovnebi
2275
2. sawesdebo kapitali
4500
3. gaunawilebeli mogeba
2775
3. maragebi sul aqtivebi
3000 9775
sul kapit. da valdebul.
9775
91 perioduli faseulobebis angariSebze.
meTodis
moZraobis
gamoyenebisas
yoveldRiuri
saangariSgebo
periodis
ar
xdeba
aRricxva
bolos,
sasaqonlo-materialuri
uSualod
finansuri
maragebis
angariSgebis
amsaxvel
momzadebisas
maragebis raodenobrivi naSTi inventarizaciiT ganisazRvreba, Semdeg ki xdeba misi Sefaseba sawarmos mier SerCeuli meTodiT da sawyisi naSTis dayvana saboloo naSTis odenobamde, koreqtirebis gziT. perioduli
meTodiT
aRsaricxavad
amJamad
xarjebisaTvis
gankuTvnili
sasaqonlo-materialuri
moqmedi
angariSTa
Sesabamisi
gegmiT
jgufis
faseulobebis
moZraobis
gaTvaliswinebulia
saoperacio
angariSebi
konkretuli
sawarmos
profilis mixedviT: 1. produqciis mwarmoebeli da momsaxurebis sferos sawarmoebisaTvis _ 7100 – realizebuli produqciis TviTRirebuleba: 7110 – ZiriTadi masalebis danaxarjebi/SeZena; 7140 _ damxmare masalebis danaxarjebi/SeZena; 7180 _ remontis danaxarjebi; 7185 _ sasaqonlo-materialuri maragis koreqtireba. 2. savaWro sawarmoebisaTvis 7200 _ realizebuli saqonlis TviTRirebuleba: 7210 _ gayiduli/SeZenili saqoneli; 7220 _ gayiduli saqonlis ukandabruneba da fasdaTmoba; 7290 _ sasaqonlo-materialuri maragebis koreqtireba. perioduli meTodis gamoyenebisas, produqciis mwarmoebeli da sferos
sawarmoebisaTvis
daxarjulad masalebis
iTvleba,
`SeZenis~
periodis
amitom
angariSis
ganmavlobaSi
masalebi debetSi,
SeZenisas savaWro
SeZenili aisaxeba
sawarmoSi
masalebi
ZiriTadi -
momsaxurebis an
`SeZenili
mTlianad damxmare saqonlis~
angariSis debetSi, fuladi saSualebebis an mowodebiT warmoqmnili valdebulebebis angariSis kreditTan korespondenciiT: d-ti _ masalebis danaxarjebi/SeZena; an d-ti _ gayiduli/SeZenili saqoneli; k_ti _ fuladi saSualebebis angariSebi; an k-ti _ valdebulebebi mowodebidan. saangariSgebo periodis bolos, finansuri angariSgebis momzadebisas, sasaqonlomaterialuri
faseulobebis
saboloo
(raodenobrivi)
naSTi
inventarizaciiT
92 ganisazRvreba,
igi
Sefasdeba
sawarmos
mier
SerCeuli
meTodiT
da
gamoiyvaneba
sasaqonlo-materialuri faseulobebis naSTebs (sawyis da saboloo) Soris sxvaoba, romelic warmoadgens koreqtirebad Tanxas. naSTebs Soris sxvaobis TanxiT moxdeba maragebis sawyisi naSTis koreqtireba, saboloo naSTamde misi dayvanis mizniT: d-ti _ maragebis amsaxveli angariSebi; k-ti _ maragebis koreqtirebis angariSi; an piriqiT: d-ti _ maragebis koreqtirebis angariSi; k-ti _ maragebis amsaxveli angariSebi. aRniSnuli
koreqtirebadi
sasaqonlo-materialuri
gatarebis
faseulobebis
Semdeg,
ganisazRvreba
TviTRirebuleba,
romelic
realizebuli warmoadgens
angariSis 7100 – realizebuli produqciis TviTRirebuleba (an 7200 _ realizebuli saqonlis TviTRirebuleba) debetis naSTs am momentisaTvis. maSasadame, realizebuli sasaqonlo-materialuri faseulobebis TviTRirebuleba
udris maragebis sawyis naSTs
damatebuli maTi SeZena da gamoklebuli saboloo naSTi. magaliTi: maragebis aRricxva perioduli meTodiT: 1. naSTebi angariSebis mixedviT, 2008 wlis 1 ianvrisaTvis igivea, rac mudmivi aRricxvis meTodis gamoyenebisas. momxdari sameurneo operaciebi: 1. saqonlis SeZenis operaciebi: 1. 5 ianvars naRdi angariSsworebiT SeZenilia A A saqoneli, 20
cali, erTeulis fasi - 60
lari; d-ti _ SeZenili/gayiduli saqonlis TviTRirebuleba - 1200; k-ti _ naRdi fuli erovnul valutaSi
- 1200.
2. 15 Tebervals SeZenilia kreditiT B saqoneli 5 cali, erTeulis fasi 300 lari; d-ti _ SeZenili/gayiduli saqonlis TviTRirebuleba - 1500; k-ti _ valdebulebebi mowodebiT da momsaxurebiT
3. 20 aprils SeZenilia
-
1500.
C saqoneli 5 cali, fasi 200 l.;
d-ti _ SeZenili/gayiduli saqonelis TviTRirebuleba - 1000; k-ti _ valdebulebebi mowodebiT da momsaxurebiT -
1000.
93 2. saqonlis gayidvis operaciebi: 4. 25 ivniss kreditiT (Semdgomi gadaxdis pirobiT) gaiyida A saqoneli 15 cali, gasayidi fasi 85 lari. d-ti _ moTxovnebi miwodebiT
- 1275;
k-ti _ Semosavali realizaciidan - 1275. 5. 20 agvistos naRdi angariSsworebiT gaiyida B saqoneli, 6 cali,
erTeulis fasi -
600 lari. d-ti _ naRdi fuli erovnul valutaSi - 3600; k-ti _ Semosavali realizaciidan
-
3600.
6. 27 agvistos kreditiT gaiyida C saqoneli, 2 cali, fasi 500 lari. d-ti _ moTxovnebi miwodebiT
-
1000;
k-ti _ Semosavali realizaciidan - 1000. saangariSgebo
periodis
bolos,
31
dekembris
mdgomareobiT,
inventarizaciis
monacemebiT saqonlis faqtiuri naSTi Seadgens:
dasaxeleba
raodenoba
erTeulis fasi
Tanxa
saqoneli
A
15
60
900
saqoneli
B
2
300
600
saqoneli
C
7
200
1400
saqoneli
D
2
50
100
sul
3000
7. sasaqonlo-materialuri maragebis sawyis (2400 lari) da saboloo (3000 lari) naSTebs Soris sxvaobis TanxiT (600 lari) Sedgeba koreqtirebadi gatareba: d-ti _ saqoneli
-
k-ti _ maragebis koreqtireba
600; - 600.
realizebuli saqonlis TviTRirebulebis gansazRvris mizniT, yvela saoperacio xarji Tavs moiyris sakontrolo angariSze `realizebuli saqonlis TviTRirebuleba~. am mizniT daixureba am jgufis yvela angariSi: 8. d-ti _ realizebuli saqonlis TviTRirebuleba - 3700; k-ti _ SeZenili/gayiduli saqoneli
-
3700.
94 9. d-ti _ sasaqonlo-materialuri maragis koreqtireba - 600; k-ti _ realizebuli saqonlis TviTRirebuleba saangariSgebo
periodis
bolos,
31
dekembers,
600.
saqmianobis
finansuri
Sedegebis
gansazRvris mizniT, xdeba droebiTi (nominaluri) angariSebis daxurva. 10. Semosavlis angariSis: d-ti _ Semosavali realizaciidan
-
5875;
k-ti _ saangariSgebo periodis mogeba-zarali - 5875. 11. xarjebis angariSis: d-ti _ saangariSgebo periodis mogeba-zarali
-
3100;
k-ti _ realizebuli saqonlis TviTRirebuleba - 3100. 12.
saangariSgebo periodis mogeba-zaralis agariSis: d-ti _ saangariSgebo periodis mogeba-zarali - 2775; k-ti _ gaunawilebeli mogeba naRdi fuli salaroSi TariRi
-
angariSi #1110
Sinaarsi
miniSneba
01
1
naSTi
01
5
saqoneli
08
20
Semosavali realizaciidan
TariRi 08
debeti
krediti
2100
saldo 2100
1200
moTxovnebi miwodebiT 06
2775.
3600
900 4500
angariSi #1410 Sinaarsi
miniSneba
debeti
krediti
saldo
25 Semosavali realizaciidan
1275
1275
Semosavali realizaciidan
1000
2275
27
saqoneli
angariSi #1610
TariRi
Sinaarsi
miniSneba
debeti
krediti
saldo
01
1
naSTi
2400
2400
12
31
maragebis koreqtireba
600
3000
valdebulebebi mowodebidan TariRi 02
15 saqoneli
Sinaarsi
angariSi #3110 miniSneba
debeti
krediti
saldo
1500
1500
95 04
20 saqoneli
Semosavali realizaciidan TariRi
1000
2500
krediti
saldo
angariSi #6110
Sinaarsi
miniSneba
debeti
06
25 moTxovnebi miwodebiT
1275
1275
08
20 naRdi fuli
3600
4875
08
27 moTxovnebi miwodebiT
1000
5875
12
31 saang. periodis mogeba
5875
0
realizebuli saqonlis TviTRirebuleba TariRi 12
31
12
Sinaarsi
miniSneba
SeZenili/gayiduli saqoneli
debeti
krediti
3700
TariRi 5
saldo 3700
31 maragebis koreqtireba
SeZenili/gayiduli saqoneli 01
angariSi #7200
600
3100
angariSi #7210
Sinaarsi
miniSneba
naRdi fuli
debeti
krediti
saldo
1200
1200
02
15 valdebulebebi mowodebiT
1500
2700
04
20 valdebulebebi mowodebiT
1000
3700
12
31 real. saqonlis TviTR.
sasaqonlo-materialuri maragis koreqtireba TariRi
Sinaarsi
miniSneba
12
31 maragebis koreqtireba
12
31 real. saqonlis TviTR.
sawesdebo kapitali TariRi 01
0
krediti
saldo
600
600
angariSi #7290 debeti 600
0
angariSi #5150 Sinaarsi
miniSneba
debeti
krediti
1 naSTi
gaunawilebeli mogeba TariRi 12
3700
saldo 4500
angariSi #5310 Sinaarsi
31 saang. periodis mogeba
miniSneba
debeti
krediti
saldo
2775
2775
96 saangariSgebo periodis mogeba/zarali TariRi
angariSi #5330
Sinaarsi
miniSneba
debeti
krediti
saldo
5875
5875
12
31 Semosavali realizaciidan
12
31 real. saq. TviTRirebuleba
3100
2775
12
31 gaunawilebeli mogeba
2775
0
angariSgeba mogebisa dazaralis Sesaxeb 2008 wlis 31 dekembramde periodisaTvis (fragmenti) lari
lari
Semosavlebi realizaciidan
5875
realizebuli saqonlis TviTRirebuleba: maragebis dawyebiTi naSTi SeZena
2400
(+)
3700
sul sarealizacio saqoneli
6100
maragebis naSTi periodis bolosaTvis (-)
3000
realizebuli saqonlis TviTRirebuleba saerTo mogeba
(3100) 2775
balansi 2008 wlis 31 dekembrisaTvis (fragmenti) a q t i v e b i
valdebulebebi da kapitali
1. fuladi saSualebebi
4500
1. valdebulebebi mowodebiT
2500
2. moTxovnebi
2275
2. sawesdebo kapitali
4500
3. gaunawilebeli mogeba
2775
3. maragebi sul aqtivebi
3000 9775
sul kapit. da valdebul.
9775
sasaqonlo-materialuri maragebis aRricxvis meTodebi
operacia
uwyveti meTodi
perioduli meTodi
97 SeZena
TiToeuli poziciis mixedviT calke angariSi sasaqonlo-materialuri faseulobebis iwarmoeba. sasaqonlo-materialuri
SeZena aisaxeba `maragebis SeZenis~
faseulobebis calkeuli jgufebisaTvis
angariSis debetSi
sakontrolo angariSi gamoiyeneba. maragebis SeZena aisaxeba am angariSebis debetSi
xarjva sawarmoo
sasaqonlo-materialuri faseulobebis
sasaqonlo materialuri maragebis
saWiroebisaTvis,
warmoebaze gadacemisas dakreditdeba
angariSebze yoveldRiuri gatarebebi
gacema, realizacia
faseulobebis Sesabamisi poziciis angariSi, ar xorcieldeba gadacemuli maragebis TanxiT. imave TanxiT dakreditdeba
maragebis sakontrolo
angariSi da dadebetdeba `realizebuli produqciis TviTRirebulebis~ angariSi; an masalebis xarjva SeiZleba aisaxos `daumTavrebeli warmoebis~ angariSze, debetSi.
buRaltruli
realizebuli produqciis TviTRirebuleba xdeba sasaqonlo-materialuri
Canawerebi
avtomaturad ganisazRvreba, sasaqonlo-
faseulobebis naSTebis gaangariSeba
materialuri faseulobebis Sesabamis
periodis bolosaTvis naturalur
angariSebze warmoebuli CanawerebiT.
sazom erTeulebSi da maTi
Sedarebisa da auditis mizniT SeiZleba
Rirebulebis Sefaseba sawarmos mier
saaRricxvo periodis bolos
moxdes maragebis inventarizacia. periodis SerCeuli meTodiT. sawyis da saboloo bolos uwyveti aRricxvisa da
naSTebs Soris sxvaobis TanxiT moxdeba
inventarizaciis monacemebs Soris
maragebisa da realizebuli produqciis
gansxvavebis SemTxvevaSi, aRricxvis
(saqonlis) amsaxveli angariSebis
monacemebi koreqtirdeba faqtiur
koreqtireba. Sedegad, naSTebs Soris
monacemebamde. koreqtirebisas sasaqonlo- sxvaobis gamoyenebiT gaiangariSeba materialuri faseulobebis angariSebi
periodis ganmavlobaSi realizebuli
debetdeba an kreditdeba sxvaobis TanxiT da produqciis TviTRirebuleba. Sesabamisad, debetdeba an kreditdeba maragebis koreqtirebis angariSi. finansuri angariSgebis momzadebisas makoreqtirebeli angariSi daixureba `realizebuli produqciis TviTRirebulebi~-s angariSiT.
98
3.5. sasaqonlo-materialuri faseulobebis gadafaseba marTalia,
TviTRirebuleba
sasaqonlo-materialuri
bazad iTvleba, magram im SemTxvevaSi, roca igi
faseulobebis
Sefasebis
sabazro Rirebulebaze maRalia, maTi
Sefasebisas neto sarealizacio Rirebuleba gamoiyeneba. neto (wminda) sarealizacio Rirebuleba aris Cveulebrivi sameurneo procesisaTvis
SefasebiTi
gasayidi
fasi,
produqciis
dasrulebisa
da
gayidvisaTvis
saWiro
SefasebiTi danaxarjebis gamoklebiT (bass - 2). Cveulebrivi sameurneo saqmianobis pirobebSi, igi tolia mosalodnel gasayid fass minus realizaciis organizebisaTvis saWiro mosalodneli xarjebi. ori
Sefasebidan
umciresis
gamoyeneba
windaxedulobis
principiTaa
ganpirobebuli, ramdenadac sasaqonlo-materialuri maragebis aRdgeniTi Rirebulebis Semcireba umetes SemTxvevaSi sarealizacio fasebis dacemis mauwyeblad iTvleba an mis faqtiur Semcirebas asaxavs. sasaqonlo-materialuri faseulobebis dazianebis, maTi gasayidi fasebis dacemis, nawilobriv an srulad moZvelebis SemTxvevaSi, SeuZlebelia ra maTi Rirebulebis kompensacia,
saWiro
xdeba
am
faseulobaTa
TviTRirebulebis
Camowera
neto
sarealizacio Rirebulebamde, raTa aqtivis Rirebuleba ar aRematebodes mis mier motanil sargebels. bass-iT sasaqonlo-materialuri faseulobebis
neto sarealizacio Rirebulebam-
de Camowera xdeba muxlobrivad. Tumca, zogierT SemTxvevaSi, ufro mizanSewonilia msgavsi an erTmaneTTan dakavSirebuli muxlebis dajgufeba. muxlebis dajgufeba xdeba im SemTxvevSi, roca sasaqonlo-materialuri faseulobebi produqciis erTsa da imave asortiments miekuTvneba da erTnairi daniSnuleba aqvT. mizanSewonili ar aris mza produqciis jgufurad Camowera neto sarealizacio Rirebulebamde. momsaxurebis sferos sawarmoebi, Cveulebriv, danaxarjebs calke asaxaven momsaxurebis iseTi saxeebis mixedviT, romlebisTvisac erTnairi gasayidi fasia dadgenili. amitom momsaxurebis TiToeuli saxe ganixileba, rogorc calke aRebuli, damoukidebeli elementi. bass-iT neto sarealizacio Rirebulebis gaangariSebis meTodi eyrdnoba sasaqonlo-materialuri faseulobebis mosalodneli sarealizacio Tanxis Sesaxeb xelmisawvdomi da yvelaze saimedo monacemebis gamoyenebas.
99 nedleuli da sxva masalebi, romlebic gankuTvnilia sasaqonlo-materialuri faseulobebis sawarmoeblad, ar SeiZleba Camofasdes TviTRirebulebaze dabla, Tu mosalodnelia, rom maTi monawileobiT warmoebuli mza produqcia gaiyideba TviTRirebulebis Sesabamis an TviTRirebulebaze maRal fasSi. neto xelaxla
sarealizacio
Rirebuleba,
yovel
momdevno
saangariSgebo
periodSi
gaiangariSeba. im SemTxvevaSi, Tu ar arsebobs garemoebebi, romlebmac
sasaqonlo-materialuri faseulobebis TviTRirebulebaze dabali TanxiT Tavdapirveli Camowera ganapirobes, unda moxdes Camowerili Tanxis kompensacia. e. i. kompensireba SezRudulia Tavdapirvelad Camowerili TanxiT. sasaqonlo-materialuri faseulobebis axal sabalanso Rirebulebad TviTRirebulebasa da neto sarealizacio Rirebulebas Soris umciresi aiReba. es maSin xdeba, rodesac sasaqonlo-materialuri faseulobebi, romlebic
wina
periodSi
maTi
gasayidi
fasis
dacemis
gamo
neto
sarealizacio
RirebulebiT iyo aRricxuli, sawarmoSi momdevno saangariSgebo periodSic maragad imyofeba, roca maTi gasayidi fasi ukve gazrdilia. magaliTi: maragebis Sefaseba umciresi TanxiT: sawarmos 2008 wlis 31 dekembers maragis saxiT sami tipis saqoneli gaaCnia. maragad myof
zogierT
saqonelze
moTxovna
daeca
da
Sesabamisad,
misi
realizacia
gaZnelebulia. finansuri
angariSgebis
miznebisaTvis
unda
ganisazRvros
maragebis
naSTi.
Sefaseba SeiZleba moxdes: sagnebis mixedviT; ZiriTadi jgufebis mixedviT da saerTo raodenobis mixedviT. maragebis Sefaseba sagnebis mixedviT: maragebi
jgufi
sabalanso
neto-sareal.
Rirebuleba
Rirebuleba
umciresi Tanxa
1
I
3000
3000
3000
2
I
4000
3000
3000
3
I
5000
3000
3000
4
I
8000
3000
3000 12000
5
II
4500
4000
4000
6
II
7000
4000
4000
7
II
6000
4000
4000
100 8
II
3000
4000
3000 15000
9
III
6000
9000
6000
10
III
6500
9000
6500
11
III
5000
9000
5000
12
III
7000
9000
7000 24500
sul sagnebis mixedviT
51500
maragebis Sefaseba maTi jgufebis mixedviT: maragebi
jgufi
sabalanso
neto-sareal.
umciresi
Rirebuleba
Rirebuleba
Tanxa
1
I
3000
3000
2
I
4000
3000
3
I
5000
3000
4
I
8000
3000
20000
12000
5
II
4500
4000
6
II
7000
4000
7
II
6000
4000
8
II
3000
4000
20500
16000
9
III
6000
9000
10
III
6500
9000
11
III
5000
9000
12
III
7000
9000
24500
36000
sul jgufebis mixedviT
12000
16000
24500 52500
maragebis Sefaseba saerTo raodenobis mixedviT maragebi
jgufi
sabalanso
neto-sareal.
umciresi
Rirebuleba
Rirebuleba
ricxvi
1
I
3000
3000
2
I
4000
3000
3
I
5000
3000
101 4
I
8000
3000
5
II
4500
4000
6
II
7000
4000
7
II
6000
4000
8
II
3000
4000
9
III
6000
9000
10
III
6500
9000
11
III
5000
9000
12
III
7000
9000
65000
64000
64000
sul sagnebis mixedviT
64000
sasaqonlo-materialuri
faseulobebis
gadafasebis
Sedegebi
saangariSgebo
periodis mogebisa da zaralis angariSze aisaxeba. zemoT ganxilul magaliTSi gadafasebis Sedegi zaralad aRiardeba da aisaxeba buRaltruli gatarebiT: d-ti - saangariSgebo periodis mogeba/zarali; k-ti - saqoneli. maragebis sagnebis mixedviT gadafasebisas zaralma Seadgina – 13500 lari (5150065000),
jgufebis
mixedviT
gadafasebisas
–
12500
raodenobis mixedviT gadafasebisas - 1000 lari
lari
(52500-65000),
(64000-65000).
Tavi IV. ZiriTadi saSualebebis aRricxva 4.1 . ZiriTadi saSualebebi, maTi aRiareba, klasifikacia da aRricxvis amocanebi
xolo
saerTo
102 ZiriTadi
saSualebebi
sawarmos
mflobelobaSi
arsebuli
grZelvadiani
materialuri aqtivebia, romlebic gamoiyeneba warmoebaSi, an saqonlis, an momsaxurebis misawodeblad,
ijariT
gaTvaliswinebulia
gasacemad
erT
an
saangariSgebo
administraciuli
periodze
meti
xniT
miznebisaTvis
da
gamosayeneblad.
erT
saangariSgebo periods sruli 12 Tve warmoadgens. ZiriTad
saSualebebs,
naturaluri
forma
rogorc
gaaCniaT.
maT
grZelvadian miekuTvneba:
materialur miwa,
Senobebi,
aqtivebs,
fizikuri,
nagebobebi,
manqana-
danadgarebi, satransporto saSualebebi da sxva. ZiriTadi saSualebebi sawarmos gaweuli
danaxarjebis
aRiarebam
aqtivebis mniSvnelovani nawilia, amitom maTze
da
aRricxvam
SeiZleba
mniSvnelovani
gavlena
moaxdinos sawarmos saqmianobis Sedegebze. aqedan gamomdinare, ZiriTadi saSualebebis asaxvas sawarmos finansur angariSgebaSi didi mniSvneloba aqvs sawarmos finansuri mdgomareobis daxasiaTebisaTvis. saerTaSoriso standartebiT, ZiriTadi saSualebebis aRricxva regulirdeba bass 16-iT `ZiriTadi saSualebebi~.
bass 16 - `ZiriTadi saSualebebi~ gamoiyeneba ZiriTadi
saSualebebis aRricxvisas yovelTvis, garda im SemTxvevebisa, rodesac buRaltruli aRricxvis romelime sxva saerTaSoriso standarti moiTxovs an uSvebs buRaltruli aRricxvis gansxvavebul midgomas. bass-16
ar
gamoiyeneba
saSualebebisaTvis, aqtivebisaTvis,
gasayidad
sasoflo-sameurneo
mineraluri
resursebis
gamiznulad warmoebasTan maragis
klasificirebuli dakavSirebuli
Ziebisa
da
ZiriTadi
biologiuri
Sefasebis
aqtivebis
aRiarebisaTvis, navTobis, bunebrivi gazis da amgvari arakvlavwarmoebadi resursebis mopoveba-gadamuSavebis SemTxvevaSi. zogjer gansxvavebuli
ZiriTadi wesiT
xdeba
saSualebebis da
Tavdapirveli
konkretuli
aRiareba
SemTxvevebi
bass
Sesabamisi
16-sagan
standartiT
regulirdeba. magaliTad, aseTebia: fass 5, fass 6, bass 17, bass 20, bass 23, bass 29, bass 37 bass 40, bass 41. am drosac, sawarmo valdebulia daicvas bass 16-is
moTxovnebi,
garda im moTxovnebisa, romlebic ZiriTadi saSualebebis Rirebulebis Tavdapirveli aRiarebis Semdgom Sefasebas exeba. bass-is mixedviT, ZiriTadi saSualebebis Rirebuleba unda aRiardes aqtivad, Tu mosalodnelia, rom sawarmo momavalSi am aqtivis gamoyenebiT miiRebs ekonomikur sargebels da SesaZlebelia misi Rirebulebis saimedod Sefaseba. ZiriTadi saSualebebis romelime obieqtis aqtivad aRiarebisaTvis sawarmom unda Seafasos momavali ekonomikuri sargeblis miRebis saimedoobis xarisxi Tavdapirveli informaciis safuZvelze. imis gamo, rom bass 16 ar adgens aRiarebis sazom erTeuls, e. i. ras moicavs ZiriTadi saSualebis erTeuli, igi sawarmom konkretuli viTarebis
103 gaTvaliswinebiT ZiriTadad,
unda
gansazRvros.
aRiricxeba
rogorc
magaliTad,
saTadarigo
sasaqonlo-materialuri
da
damxmare
faseulobebi
nawilebi da
maTi
moxmarebisas aRiareba xdeba saangariSgebo periodis mogebaSi an zaralSi. Tu sawarmo saTadarigo da damxmare nawilebis gamoyenebas apirebs erTze meti saaRricxvo periodis ganmavlobaSi, isini ZiriTad saSualebebad klasificirdeba. bass-iT Tu saTadarigo da damxmare
nawilebi
SeiZleba
gamoyenebul
iqnes
mxolod
ZiriTadi
saSualebebis
romelime konkretul erTeulTan erTad, isini ZiriTad saSualebebad unda aRiricxos. sawarmo yvela ZiriTad saSualebas afasebs aRiarebis aRniSnuli principis mixedviT, romeli TariRiTac isini iqna SeZenili. es Rirebuleba moicavs ZiriTadi saSualebis Tavdapirveli SeZenis an Seqmnis dros gaweul danaxarjebs da SemdgomSi, nawilebis Secvlis an misi momsaxurebisTvis damatebiT gaweul danaxarjebs. aRiarebis principis mixedviT, sawarmo ar aRiarebs ZiriTadi saSualebis sabalanso RirebulebaSi misi yoveldRiuri momsaxurebis iseT danaxarjebs, rogoricaa: SromiTi da sxva resursebis danaxarjebi, mcirefasiani nawilebis Rirebuleba. isini aRiardeba saangariSgebo periodis mogebaSi an zaralSi. isini xSirad aisaxeba, rogorc ZiriTadi saSualebebis `remonti da momsaxureba~. ZiriTadi saSualebebis zogierTi calkeuli erTeulis mTavari detalebi SesaZloa moiTxovdes regularul Secvlas. bass-is aRiarebis principis Sesabamisad, sawarmo aRiarebs ZiriTadi saSualebis sabalanso RirebulebaSi Semcvleli nawilebis Rirebulebas, Tu igi akmayofilebs aRiarebis kriteriumebs. magaliTad, Rumeli SeiZleba saWiroebdes regulirebas gansazRvruli namuSevari saaTebis Semdeg an TviTmfrinavis interieri SeiZleba mravaljer Seicvalos, misi momsaxurebis vadis ganmavlobaSi. aseve, ZiriTadi saSualebis erTeulis (magaliTad, TviTmfrinavi) uwyveti gamoyenebis piroba moiTxovs periodul srulmasStabian Semowmebebs defeqtebis gamosaaSkaraveblad, miuxedavad imisa, am erTeulis nawilebi Seicvleba Tu ara. aseTi srulmasStabiani Semowmebebis Catarebisas, misi Rirebuleba aisaxeba ZiriTadi saSualebis erTeulis sabalanso RirebulebaSi, rogorc Semcvleli, Tu akmayofilebs aRiarebis kriteriumebs. ZiriTadi saSualebebi Semadgenlobis mixedviT iyofa or nawilad. maTi erTi nawili ufro aqtiur rols asrulebs warmoebis procesSi. aseTebia: manqana-danadgarebi da sawarmoo
mowyobilobebi,
romelzec
mniSvnelovnadaa
damokidebuli
produqciis
gamoSvebis moculoba da xarisxi, ramdenadac srulyofili da maRali warmadobis mqone sawarmoo mowyobilobebi uzrunvelyofen produqciis ukeTes xarisxsa da warmoebis umokles vadebs. cxadia, aseTi roli ver daekisreba ZiriTadi saSualebebis meore nawils
_
Senobebs,
nagebobebs,
inventars
da
a.S.
amitom
ZiriTadi
saSualebebis
Seswavlisas gansakuTrebuli yuradReba unda daeTmos maT struqturas, Tu ra xvedriTi wili modis ZiriTadi saSualebebis aqtiur nawilze, rogori proporciiT izrdeba igi. ZiriTad saSualebebze ama Tu im sagnis mikuTvneba misi fizikuri TvisebebiT ki ar
104 ganisazRvreba, aramed misi funqcionaluri daniSnulebiT warmoebis procesSi. Sromis saSualeba,
Tavisi
fizikuri
Tvisebebis
mixedviT,
erT
sawarmoSi
SeiZleba
iyos
ZiriTadi saSualeba, meoreSi _ Sromis sagani (masala) da mesameSi _ mza produqcia. magaliTad, relsi metalurgiuli qarxnisaTvis mza produqciaa, saamSeneblo-saremonto sawarmosaTvis masala, xolo rkinigzis departamentisaTvis _ ZiriTadi saSualeba. ZiriTadi saSualebebis swori aRricxvisa da maTze kontrolis ganxorcielebisaTvis didi
mniSvneloba
aqvs
maTs
klasifikacias.
ZiriTadi
saSualebebis
klasifikacia
SeiZleba moxdes:
gamoyenebis sferoebis mixedviT;
dargobrivi niSniT;
nivTobriv-naturaluri niSniT. gamoyenebis daniSnulebis
sferoebis
ZiriTad
mixedviT
saSualebebad
ZiriTadi da
saSualebebi
arasawarmoo
iyofa:
daniSnulebis
sawarmoo ZiriTad
saSualebebad. sawarmoo
daniSnulebis
ZiriTadi
saSualebebia
Sromis
iaraRebi,
romlebic
uSualod monawileoben warmoebis procesSi (manqanebi, mowyobilobebi, instrumentebi da sxva)
da
Sromis
is
saSualebebi,
romlebic
xels
uwyoben
warmoebis
procesis
ganxorcielebas (Senobebi, nagebobani, gzebi, satransporto saSualebebi da sxva). arasawarmoo daniSnulebis ZiriTad saSualebebs miekuTvneba Senobebi, nagebobani da
xangrZlivi
arasawarmoo
moxmarebis
daniSnulebis
iseTi
sagnebi,
romlebic
dawesebulebebsa
da
emsaxurebian
organizaciebs.
mosaxleobas isini
da
warmoebis
procesSi ar monawileoben, magram kvlavwarmoebis aucilebel pirobas warmoadgenen. dargobrivi niSnis mixedviT ZiriTad saSualebebs yofen mrewvelobis, soflis meurneobis, mSeneblobis, satyeo meurneobis, kavSirgabmulobis, vaWrobis da a.S. ZiriTad saSualebebad.
nivTobriv-naturaluri niSnis mixedviT ZiriTadi saSualebebis dajgufebas didi mniSvneloba aqvs maTi aRricxvis swori organizaciisaTvis. bass-i ZiriTadi saSualebebis TiToeul jgufSi aerTianebs msgavsi bunebisa da ekonomikuri daniSnulebis aqtivebs da ZiriTad saSualebebs ajgufebs Semdeg ZiriTad jgufebad:
miwebi;
miwa da Senoba-nagebobebi;
manqana-danadgarebi;
gemebi;
105
TviTmfrinavebi;
satransporto saSualebebi;
aveji da mowyobilobebi;
saofise aRWurviloba. sakuTrebis
formebis
mixedviT
ZiriTad
saSualebebs
ajgufeben
sakuTar
da
ijariT aRebul ZiriTad saSualebebad. gamoyenebis mixedviT gamoyofen moqmed da umoqmedo ZiriTad saSualebebs. rac Seexeba ZiriTadi saSualebebis dajgufebas sagadasaxado miznebisaTvis, imis gamo, rom ZiriTadi saSualebebi amortizacias daqvemdebarebuli aqtivebia, gadasaxadis gaangariSebis miznebidan gamomdinare, isini iyofa xuT jgufad, amortizaciis normebis mixedviT, romelic gansazRvrulia saqarTvelos sagadasaxado kodeqsis 183-e muxliT. ZiriTadi saSualebebis aRricxvis mTavar sakiTxs warmoadgens aqtivis aRiarebis momentisa da maTi sabalanso Rirebulebis gansazRvra, agreTve, ZiriTadi saSualebebis cveTisa da amortizaciis Tanxebis danaxarjebad aRiareba. imis gamo, rom finansuri informaciis momxmareblebi sawarmoebis ZiriTadi saSualebebis arsebobisa da moZraobis Sesaxeb informacias buRaltruli aRricxvidan iReben, buRaltrulma aRricxvam unda uzrunvelyos:
ZiriTadi
saSualebebis
arsebobisa
da
moZraobis
swori,
drouli
dokumenturi gaformeba da asaxva buRaltrul registrebSi;
kontroli yvela ZiriTadi saSualebebis (m.S. dakonservebuli da maragad myofi) Senaxvaze;
kontroli SerCeuli meTodiT amortizaciis sworad aRricxvaze ZiriTadi saSualebebis sasargeblo gamoyenebis mTeli periodis ganmavlobaSi;
kontroli
ZiriTadi saSualebebis gayidvisa da sxva gasvlebis Sedegebis
sworad asaxvaze;
kontroli
ZiriTadi
saSualebebis
aRsadgenad
gaweuli
faqtiuri
danaxarjebis buRaltrul registrebSi srulad asaxvaze;
kontroli ZiriTadi saSualebebis inventarizaciis Sedegebis aRricxvaSi obieqturad asaxvaze;
kontroli
ZiriTadi
saSualebebis
permanentuli
gadafasebis
sworad
ganxorcielebasa da aRdgeniTi (gadafasebuli) Rirebulebis gaangariSebaze;
kontroli
ZiriTad
saSualebebTan
gaangariSebis sisworeze, droulobasa da aRricxvaze;
dakavSirebuli
gadasaxadebis
106
finansur
angariSgebaSi
ZiriTadi
saSualebebis
Sesaxeb
arsebuli
informaciis obieqturoba.
am amocanis gadasawyvetad, pasuxi unda gaeces Semdeg kiTxvebs:
rogor ganisazRvros moqmedi pirvandeli an gadafasebuli (aRdgeniTi) Rirebuleba?
rogor ganisazRvros da aRiardes xarjad (Camoiweros xarjebSi) ZiriTadi saSualebebis Rirebulebis nawili?
rogor
aRiricxos
ZiriTadi
saSualebebis
remontTan,
teqnikur
momsaxurebasTan, eqspluataciasTan dakavSirebuli xarjebi?
rogor
aisaxos
aRricxvaSi
ZiriTadi
saSualebebis
gasvlasTan
(likvidaciasTan) dakavSirebuli operaciebi? ZiriTadi saSualebebis aRsaricxavad angariSTa gegmaSi Sesabamisi angariSebia gaTvaliswinebuli. ZiriTadi saSualebebis amsaxveli angariSebi gankuTvnilia sawarmos kuTvnili,
eqspluataciaSi
saSualebebis saSualebebisa).
myofi,
aRsaricxavad rac
Seexeba
dakonservebuli
(garda
grZelvadiani
ijariT
aRebul
da
ijariT ijariT
ZiriTad
gacemuli gacemuli
saSualebebs,
igi
ZiriTadi ZiriTadi ijaris
saxeobidan gamomdinare, aisaxeba Sesabamis angariSebze _ grZelvadiani ijaris dros _ `grZelvadiani ijariT aRebuli ZiriTadi saSualebebi~, xolo moklevadiani ijarisas balansgareSe angariSze `ijariT aRebuli ZiriTadi saSualebebi~. amJamad
moqmedi
gaTvaliswinebulia
angariSTa
grZelvadiani
gegmiT, aqtivebis
ZiriTadi jgufi
saSualebebis
2100
–
`ZiriTadi
aRsaricxavad saSualebebi~,
kerZod, angariSebi: 2110 – miwis nakveTebi; 2120 _ daumTavrebeli mSenebloba; 2130 _ Senobebi; 2140 _ nagebobebi; 2150 _ manqana-danadgarebi; 2160 _ ofisis aRWurviloba; 2170 _ aveji da sxva inventari; 2180 _ satransporto saSualebebi; 2190 _ ijariT aRebuli qonebis keTilmowyoba. xolo
ZiriTadi
saSualebebis
cveTisa
da
amortizaciis
aRsaricxavad
gaTvaliswinebulia jgufi 2200 – `ZiriTadi saSualebebis cveTa~, kerZod, angariSebi:
107 2230 _ Senobebis cveTa; 2240 _ nagebobebis cveTa; 2250 _ manqana-danadgarebis cveTa; 2260 _ ofisis aRWurvilobis cveTa; 2270 _ avejisa da sxva inventaris cveTa; 2280 _ satransporto saSualebebis cveTa; 2290 _ ijariT aRebuli qonebis keTilmowyobis cveTa. ZiriTadi saSualebebis amsaxveli yvela angariSi aqtiuri, inventaruli, sabalanso angariSia, romlis debetSi miRebuli, xolo kreditSi gasuli ZiriTadi saSualebebis pirvandeli
(istoriuli)
Rirebuleba
aisaxeba.
ZiriTadi
saSualebebis
dagrovili
cveTis amsaxveli angariSebi kontraluri (kontraqtiuri), maregulirebeli angariSebia. am angariSebis kreditSi ZiriTadi saSualebebis dagrovili cveTa, misi zrda, xolo debetSi cveTis Camowera, misi Semcireba aisaxeba. ZiriTadi
saSualebebis
TiToeul
saxes,
romelic
damoukidebel
erTeuls
warmoadgens, inventaruli obieqti ewodeba.
4.2. ZiriTadi saSualebebis Sefaseba ZiriTadi saSualebebis aRricxvisas gansakuTrebuli yuradReba unda mieqces maT Sefasebas. ZiriTadi saSualebebis funqcionirebis Tavisebureba, romelic warmoebis procesSi
mis
SenarCunebasTan
xangrZliv erTad,
gamoyenebasTan
Rirebulebis
da
imavdroul
naturalur-nivTobrivi cvlilebasTanaa
formis
dakavSirebuli,
ganapirobebs ZiriTadi saSualebebis ramdenime Sefasebis gamoyenebas. ganasxvaveben ZiriTadi saSualebebis pirvandel (istoriul) Rirebulebas anu TviTRirebulebas,
narCen
anu
sabalanso
Rirebulebas
da
gadafasebul
(aRdgeniT)
108 Rirebulebas. ZiriTadi saSualebebis aRricxvisas gamoiyeneba agreTve, diskontirebuli Rirebuleba. ZiriTadi
saSualebebis
erTeuli,
romelic
akmayofilebs
aqtivis
aRiarebis
kriteriumebs, unda Sefasdes misi TviTRirebulebiT. aqtivis TviTRirebuleba aris misi SeZenis an Seqmnis dros gadaxdili fulis an fulis eqvivalentebis, an sxva saxis sazRauris
realuri
dakavSirebuli
Tanxa,
Rirebulebis
Tanxa,
rodesac
an
sadac
Tavdapirveli
Sesaferisia,
aRiareba
aseT
aqtivTan
sxva
fass-is
xdeba
gansakuTrebuli moTxovnebis Sesabamisad (bass 16). ZiriTadi saSualebebis TviTRirebuleba moicavs: misi Sesyidvis fass; aqtivis daniSnulebis adgilamde mitanasTan da samuSao mdgomareobaSi moyvanasTan pirdapir dakavSirebul nebismier daxarjs; aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis daxarjebis Tavdapirvel Sefasebas, ris valdebulebasac sawarmo iRebs SeZenis momentSi an, SemdegSi, rodesac garkveuli
drois
ganmavlobaSi
sawarmo
iyenebs
aqtivs
sasaqonlo_materialuri
faseulobebis warmoebisagan gansxvavebuli saqmianobisaTvis.
Sesyidvis gadasaxadebs,
fasi
moicavs
yovelgvari
saimporto
savaWro
baJs,
yidvisas
fasdaTmobebisa
da
gadaxdil
daubrunebel
SeRavaTebis
gamoklebiT.
fasdaTmobebi, agreTve, dabrunebadi gadasaxadebi (magaliTad, damatebuli Rirebulebis gadasaxadi), ZiriTadi saSualebebis TviTRirebulebaSi ar Seitaneba. ZiriTadi
saSualebebis
samuSao
mdgomareobaSi
moyvanasTan
dakavSirebul
pirdapir danaxarjebs miekuTvneba:
aqtivis momavali adgilmdebareobis momzadebis xarjebi;
transportirebis xarjebi;
mowyobilobebis dadgmisa da damontaJebis xarjebi;
daqiravebiT momuSaveTa Sromis anazRaurebis xarjebi, romlebic dakavebulni arian obieqtis SeZenisas an agebisas;
profesiuli momsaxurebis danaxarjebi.
ZiriTadi saSualebebis TviTRirebuleba ar moicavs: axali simZlavreebis aTvisebis danaxarjebs; axali produqciisa da momsaxurebis aTvisebis danaxarjebs; axal adgilze an momxmarebelTa axal klasTan biznesis warmoebis danaxarjebs; administraciul da sxva saerTo zednadeb danaxarjebs.
109
ZiriTadi saSualebis sabalanso RirebulebaSi danaxarjebis aRiareba wydeba, rodesac igi mitanilia daniSnulebis adgilze da moyvanilia gamosayeneblad aucilebel samuSao mdgomareobaSi. amitom aqtivis gamoyenebasTan an xelaxal gadaadgilebasTan dakavSirebuli danaxarjebi mis sabalanso RirebulebaSi ar Seitaneba. magaliTad, ZiriTadi saSualebis sabalanso RirebulebaSi ar Seva Semdegi xarjebi: danaxarjebi, romlebic gaweulia maSin, rodesac aqtivs ukve SeuZlia muSaoba, magram jer ar aris gaSvebuli eqspluataciaSi, an funqcionirebs srulze naklebi datvirTviT; Tavdapirveli sawarmoo danakargebi, rogoricaa danaxarjebi, romlebsac adgili aqvs manam, sanam ZiriTadi saSualebis produqciaze moTxovnileba izrdeba. sawarmos operaciebis mTliani an nawilobrivi reorganizaciis an adgilmdebareobis Secvlis danaxarjebi. aqtivis sabalanso RirebulebaSi SeiZleba Setanil iqnes sesxiT sargeblobasTan dakavSirebuli saprocento xarjebi, Tu sesxis aReba xdeba romelime konkretuli gansakuTrebuli
aqtivis
SesaZenad,
sawarmoeblad
an
asaSeneblad
(bass-23
`sesxiT
sargeblobasTan dakavSirebuli daxarjebi~). sawarmos mier Seqmnili (damzadebuli, agebuli) aqtivis Rirebulebis gansazRvra SeZenili aqtivis analogiurad xdeba. sawarmom mis mier Seqmnili aqtivis gamoyenebis SemTxvevaSi, aqtivis RirebulebaSi ar unda aRricxos mosalodneli Sida mogebis Tanxa. aseve, am aqtivis sabalanso RirebulebaSi ar Seitaneba nedleulisa da masalebis, SromiTi da sxva resursebis zenormatiuli ZiriTadi
saSualebebis
danaxarjebi.
eqspluataciasTan
dakavSirebulma
xarjebma
maTi
Rirebuleba SeiZleba mxolod im SemTxvevaSi gazardon, Tu isini zrdian am aqtivis potenciur SesaZleblobebs, aumjobeseben maTi muSaobis xarisxs an axangrZliveben sasargeblo gamoyenebis periods. magaliTad, aumjobeseben teqnikur parametrebs an amaRleben
maTi
gamoyenebis
efeqturobas.
winaaRmdeg
ganixileba da aisaxeba, rogorc mimdinare periodis momsaxurebisa da remontis xarjebi, rac imiT aixsneba,
SemTxvevaSi,
amgvari
xarjebi
danaxarjebi anu teqnikuri rom teqnikuri momsaxureba da
remonti aRadgens, magram ar zrdis obieqtis Tavdapirvelad gansazRvrul normatiul maCveneblebs. e. i. ZiriTadi saSualebebis SeZenis Semdeg, mxolod maTi eqspluataciis efeqturobis
amaRlebis
mizniT
gaweuli
xarjebis
kapitalizacia
xdeba.
cxadia,
kapitalizacias ar daeqvemdebareba ZiriTadi saSualebebis SeZenasTan dakavSirebuli yvela xarji. magaliTad, SeZenil mowyobilobebze momuSave personalis swavlebisa da kvalifikaciis amaRlebis xarjebi, radganac igi gamoiwvevs ara TviT mowyobilobebis, aramed sawarmos personalis muSaobis efeqturobis amaRlebas. aseve, ar xdeba ZiriTadi
110 saSualebebis
sasargeblo
gamoyenebis
vadis
gasvlisas
maTi
demontaJis
xarjebis,
agreTve, qonebis yovelwliuri gadasaxadebis, dazRvevis xarjebis kapitalizacia. isini Sesabamisi periodis mimdinare xarjebs miekuTvnebian. aRniSnulidan gamomdinare, ZiriTadi saSualebebis TviTRirebulebis anu pirvandeli (istoriul) Rirebulebis komponentebia: Sesyidvis fasi; saimporto baJi; transportirebis xarjebi; aqtivis adgilze mitanisa da datvirTva-gadmotvirTvis xarjebi; montaJisa da muSa mdgomareobaSi moyvanis xarjebi; profesiuli momsaxurebis xarjebi; aqtivis momavali adgilmdebareobis momzadebis xarji; rac
Seexeba
ijariT
aRebuli
ZiriTadi
saSualebebis
Sefasebas,
misi
aucilebloba mxolod finansuri ijaris (lizingis) SemTxvevaSi warmoiqmneba. aqtivis sabalanso Rirebuleba finansuri ijaris (lizingis) dros bass 17-is `ijara~ normebiT ganisazRvreba. ZiriTadi saSualebebi eqspluataciaSi yofnisas cvTebian. buRaltrul aRricxvaSi yovelwliurad
aisaxeba
da
maSasadame,
wlebis
ganmavlobaSi
grovdeba
ZiriTadi
saSualebebis cveTis Tanxa. pirvandeli (istoriuli) Rirebulebidan dagrovili cveTis gamoklebiT miRebul Tanxas narCeni Rirebuleba ewodeba. balansSi
ZiriTadi
saSualebebi,
aqtivad
Tavdapirveli
aRiarebis
Semdeg,
aisaxeba narCeni RirebulebiT, romelsac sabalanso Rirebuleba ewodeba. ZiriTadi saSualebebis pirvandeli (istoriuli) Rirebuleba droTa ganmavlobaSi cvlilebas ganicdis.
jer erTi, icvleba sabazro fasebi, teqnikuri aRWurvilobis
done, Sromis organizacia da sxva. rac sxvadasxva dros Seqmnili erTi da igive obieqtis gansxvavebul Rirebulebas iZleva. meore, ZiriTadi saSualebebis sabalanso Rirebuleba, mimdinare sabazro fasebidan gamomdinare, ar Seesabameba mis realur Rirebulebas.
amitom,
periodulad
saWiroa
ZiriTadi
saSualebebis
gadafaseba,
gadafasebis momentisaTvis arsebuli sabazro fasebiT. gadafasebiT miRebul axal Sefasebas gadafasebuli Rirebuleba anu aRdgeniTi Rirebuleba ewodeba. gadafasebuli ZiriTadi saSualebebi balansSi gadafasebuli sabalanso (narCeni) RirebulebiT aisaxeba, rac aqtivis pirvandeli Rirebulebis sabazro Rirebulebamde dayvanis aucileblobiTaa gamowveuli.
111
4.3. ZiriTadi saSualebebis SeZenis aRricxva sawarmoebis
ZiriTadi
saSualebebiT
aRWurva,
Sevseba,
rekonstruqcia,
modernizacia, sawarmos gafarToeba kapitaluri dabandebebis gziT xdeba. kapitaluri dabandeba ZiriTadi saSualebebis Seqmnasa da rekonstruqciaze gaweuli danaxarjebis jamia, romelic dafinansebis Sesabamisi wyaroebis xarjze xdeba. sawarmoSi formdeba
ZiriTadi
saSualebebis
miReba-Cabarebis
aqtiT,
miReba,
romelsac
ra
gziTac
adgens
am
ar
unda
moxdes
miznebisaTvis
igi,
sawarmos
xelmZRvanelobis mier Seqmnili komisia. miReba-Cabarebis aqti formdeba erT calad, xels awers komisiis yvela wevri da ZiriTadi saSualebebis SeZenasa da samuSao mdgomareobaSi moyvanasTan dakavSirebuli xarjebis damadasturebel dokumentaciasTan erTad gadaecema buRalterias. sawarmoSi miRebul obieqts miekuTvneba inventaruli nomeri da gaexsneba inventaruli baraTi, romelic analizuri aRricxvis dokumentia. inventaruli baraTi ixsneba miReba-Cabarebis aqtis safuZvelze. inventaruli baraTebis registracia xdeba inventaruli baraTebis aRwerilobaSi. materialurad pasuxismgebeli pirebi avseben inventarul sias, romelSic maTze gapirovnebuli obieqtebia Setanili. sawarmos
SigniT
ZiriTadi
saSualebebis
adgilgadanacvleba,
erTi
ganyofilebidan meoreSi gadacema da sxva, formdeba specialuri zednadebiT, romelSic aRiniSneba Tu saidan sad gadaeca esa Tu is obieqti, misi mizezisa da pasuxismgebeli piris miTiTebiT. ZiriTadi saSualebebis SeZenis, maTi Rirebulebis zrdis yvela operacia aisaxeba ZiriTadi
saSualebebis
angariSebis,
magaliTad,
konkretuli fuladi
jgufis
saSualebebis,
angariSis
debetSi
gasanaRdebeli
kreditSi. ZiriTadi saSualebebis SeZena (miReba) SeiZleba moxdes: naRdi fuladi saSualebebis gadaxdis gziT; kreditiT (ganvadebiT, Semdgomi gadaxdis pirobiT) SeZeniT;
da
Sesabamisi
Tamasuqebis
da
a.S.
112 aqciebze gacvliT; sxva arafulad aqtivebze gacvliT (barteruli gacvla); sameurneo wesiT mSeneblobisa da konstruirebis gziT; usasyidlod, Cuqebis gziT. ZiriTadi saSualebebis SeZena fuladi saSualebebis gadaxdiT. naRdi fulis gadaxdiT
ZiriTadi
saSualebebis
SeZenisas,
maTi
erTeulis
TviTRirebuleba
ganisazRvreba aRiarebis dRisaTvis Tanadrouli gadaxdisas gadasaxdeli fasis ekvivalentiT, anu faqtiuri danaxarjis meTodiT. igi gulisxmobs ZiriTadi saSualebebis TviTRirebulebis momzadebaze
gansazRvras am saSualebebis SeZenasa da maTi saeqspluataciod
gaweuli
faqtiuri fuladi danaxarjebiT. e. i. ZiriTadi saSualebebis
Sefasebas faqtiuri TviTRirebulebiT anu pirvandeli (istoriuli) RirebulebiT. maSasadame, damontaJebasa
ZiriTadi
da
saSualebebis
eqspluataciaSi
RirebulebaSi
gaSvebasTan
Seitaneba
dakavSirebuli
maT
yvela
motanasTan, aucilebeli
danaxarji. magaliTad, montaJisa da gamocdis xarjebi Sedis ZiriTadi saSualebis pirvandel RirebulebaSi, xolo Tu moxda montaJisas saSualebis dazianeba, misi aRdgenis, pirvandel
remontis
Rirebuleba
RirebulebaSi,
Setanil
aramed
am
unda
iqnes
saSualebebis
ara
ZiriTadi
saSualebebis
eqspluataciasTan
dakavSirebul
(mimdinare periodis) xarjebSi.
magaliTi: ZiriTadi saSualebebis SeZena naRdi fulis gadaxdiT: sawarmom, warmoebaSi gamoyenebis mizniT, SeiZina axali danadgari da gadaixada 17700 lari (m.S. dRg - 2700 lari);
danadgaris transportirebis
damontaJebaze
lari,
daixarja
-
500
danadgari
xarjia -
damontaJebisas
1000 lari,
dazianda,
gamosworebaze daixarja - 200 lari; danadgaris gamocdisas daixarja
romlis
masalebi _ 100
lari; erTi wlis sagarantio momsaxurebisaTvis sawarmom winaswar gadaixada - 2000 lari. buRaltruli gatareba: d-ti - manqana-danadgarebi d-ti - gadaxdili d.R.g.
-
2700;
k-ti - fuladi saSualebebis angariSebi k-ti - masalebi
16600;
19200; -
100.
113 rac
Seexeba
danarCen xarjebs,
aRniSnuli
ZiriTadi
saSualebis
SeZenasTan
dakavSirebul
sxva
isini aqtivis TviTRirebulebaSi ar Seitaneba da mimdinare periodis
Sesabamisi xarjebis amsaxvel angariSebze aRiricxeba. kerZod, aqtivis damontaJebisas dazianebis gamo mis gasworebaze daxarjuli 200 lari aisaxeba buRaltruli gatarebiT: d-ti - remontis xarjebi
-
200;
k-ti - fuladi saSualebebis angariSebi - 200. xolo danadgaris sagarantio momsaxurebisaTvis winaswar gadaxdili Tanxa gatardeba: d-ti - winaswar gaweuli sagarantio momsaxurebis xarji – 2000; k-ti - fuladi saSualebebis angariSebi
-
2000.
Tu ZiriTadi saSualebebis SeZena importis gziT xdeba, ganbaJebisas sabaJo
gadasaxadisa
da
sabaJo
mosakreblis
TanxiT
gaizrdeba
gadaxdili
SeZenili
aqtivis
TviTRirebuleba. ZiriTadi saSualebebis SeqmnasTan an modernizaciasTan dakavSirebiT SeiZleba adgili hqondes iseT operacias, romelic saWiro ar aris aqtivis
daniSnulebis adgilas
mitanisaTvis an samuSao mdgomareobaSi mosayvanad, rac aucilebelia xelmZRvanelobis mier dasaxuli
miznebisaTvis aqtivis gamosayeneblad. aseTi operaciebi SemTxveviT ope-
raciebs warmoadgenen da SeiZleba adgili hqondes
ZiriTadi saSualebebis Seqmnamde an
modernizaciamde an mis Semdeg. aseTi SemTxveviTi operaciebi aRiardeba saangariSgebo periodis mogebaSi an zaralSi da miecema Sesabamisi klasifikacia. magaliTi: miwis nakveTebis SeZenis aRricxva: sawarmom SeiZina tyiT dafaruli miwis nakveTi - 100000 larad. mas gaTvaliswinebuli aqvs
aRniSnul
miwis
nakveTze
sastumros
Senobis
ageba;
miwis
nakveTis
registraciisaTvis sawarmom gadaixada - 2000 lari; tyis moWrasa da amoZirkvaze daixarja - 10000 lari; teritoriis mosworebis samuSaoebze - 5000 lari; mimdebare teritoriis keTilmowyobaze - 4000 lari; moWrili tyis gayidviT Semosavali _ 15000 lari. buRaltruli gatarebebi: 1.miwis nakveTis SeZena: d-ti - miwis nakveTebi - 117000
(100000+17000);
k-ti - fuladi saSualebebis angariSebi - 100000; k-ti - sxva xarjebi
-
17000 (2000+10000+5000).
sawarmom miiRo
114 2. d-ti - keTilmowyobis xarjebi
-
k-ti - fuladi saSualebebi
4000; -
4000.
3. moWrili tyis gayidva: d-ti - fuladi saSualebebis angariSebi k-ti - miwis nakveTebi
-
15000; 15000.
e. i. miwis nakveTis sabalanso Rirebuleba mcirdeba moWrili tyis realizaciidan miRebuli amonagebis TanxiT (15000 lariT). aqedan gamomdinare, SeZenili miwis nakveTis TviTRirebuleba 102000 laria (117000 - 15000). sawarmom SeiZleba SeiZinos miwis nakveTi Senoba-nagebobebTan erTad. imis gamo, rom miwas amortizacia ar ericxeba da buRaltrul aRricxvaSi calke angariSze aisaxeba, aucilebelia moxdes SeZenisas gadaxdili Tanxis proporciuli ganawileba miwis
nakveTis,
Senobebisa
da
nagebobebis
Rirebulebad.
ganawilebisas
gamoiyeneba
TiToeuli maTganis calk-calke SeZenis SesaZlo mimdinare sabazro Rirebuleba. magaliTi: miwis nakveTis nagebobebTan erTad SeZenis aRricxva: sawarmom SeiZina miwis nakveTi Senoba-nagebobebTan erTad 800000 larad; davuSvaT, maTi cal-calke
SeZenis
SemTxvevaSi,
miwis
nakveTi
mimdinare
sabazro
RirebulebiT
Sefasdeboda 300000 larad, Senobebi – 200000 larad, xolo nagebobebi – 500000 larad. gaangariSeba: sabazro
xv. wona
SeZenis
Rirebuleba
%
Rirebuleba
miwis nakveTi
300000
30
240000
Senobebi
200000
20
160000
nagebobebi
500000
50
400000
sul
1000000
100
800000
buRaltruli gatareba: d-ti - miwis nakveTi
– 240000;
d-ti - Senobebi
- 160000;
d-ti - nagebobebi
- 400000;
k-ti - fuladi saSualebebis angariSebi – 800000.
ZiriTadi
saSualebebis
SeZena
kreditiT.
sawarmom
SeiZleba
SeiZinos kreditiT (ganvadebiT, Semdgomi gadaxdis pirobiT).
ZiriTadi
saSualeba
115 bass-is mixedviT, Tu ZiriTadi saSualebebis SesaZenad aRebuli kreditis dafarva scildeba Cveulebrivi sakredito pirobebis farglebs, maSin misi TviTRirebuleba iqneba naRdi fuliT gadasaxdeli fasis ekvivalenturi. am Tanxasa da mTlian gadasaxdel Tanxas Soris sxvaoba aRiarebuli iqneba, rogorc saprocento xarji kreditis vadis ganmavlobaSi, Tuki ar moxda misi kapitalizacia bass 23-is, `sesxiT sargeblobasTan dakavSirebuli danaxarjebis~, Sesabamisad. ZiriTadi saSualebebis kreditiT SeZenis drosac, maTi TviTRirebuleba faqtiuri danaxarjebis principiT ganisazRvreba. ZiriTadi saSualebebis kreditiT SeZenisas, faqtiuri danaxarjebis aRricxvis ori meTodi gamoiyeneba:
mTliani Rirebulebis meTodi;
wminda Rirebulebis meTodi. ZiriTadi
saSualebebis
kreditiT
SeZenisas
myidvelsa
da
gamyidvels
Soris
gaformebuli sakontraqto garigeba SeiZleba daTmobebsa da gadasaxdel procentebTan dakavSirebul damatebiT pirobebs iTvaliswinebdes, rac Sesabamisad unda aisaxos buRaltrul aRricxvaSi.
magaliTi: ZiriTadi saSualebebis SeZena moklevadiani ganvadebiT: sawarmom SeiZina saofise teqnika 20000 larad, samTviani ganvadebiT, Semdegi pirobiT: davalianebis erT TveSi dafarvisas valdebulebis saerTo Tanxa Semcirdeba 5%-iT, or TveSi gadaxdisas – 3%-iT. buRaltrul aRricxvaSi ZiriTadi saSualebebis SeZena aisaxeba gatarebiT: 1. mTliani Rirebulebis aRricxvis meTodiT: d-ti - ofisis aRWurviloba
_ 20000;
k-ti - valdebulebebi mowodebiT – 20000.
valdebulebebis dasafaravad Tanxis gadaxdisas, Tu gadaxda moxda valdebulebis warmoqmnidan erT TveSi, Sedgeba buRaltruli gatareba: d-ti - valdebulebebi mowodebiT – 20000; k-ti - fuladi saSualebebis angariSebi - 19000; k-ti - arasaoperacio Semosavlebi
– 1000.
116 2. wminda Rirebulebis aRricxvis meTodiT: d-ti - ofisis aRWurviloba
_ 20000;
k-ti - arasaoperacio Semosavlebi – 1000; k-ti - valdebulebebi mowodebiT – 19000.
xolo im SemTxvevaSi, Tu man ver isargebla miniWebuli fasdaTmobis gamoyenebis uflebiT, fasdaTmobis TanxiT unda moxdes koreqtireba: 1. d-ti – arasaoperacio Semosavali - 1000; k-ti – valdebulebebi mowodebiT - 1000; 2. d-ti – valdebulebebi mowodebiT
- 20000;
k-ti - fuladi saSualebebis angariSebi - 20000.
SesaZlebelia ZiriTadi saSualebebis kreditiT SeZenisas momwodebels gadaeces Tamasuqi. TamasuqiT gaTvaliswinebulia saTamasuqo vadis ganmavlobaSi valdebulebis ZiriTadi Tanxisa da saTamasuqo procentis gastumreba.
saTamasuqo procenti ar
Seitaneba aqtivis RirebulebaSi, igi mimdinare periodis xarjs warmoadgens.
magaliTi: ZiriTadi saSualebebis SeZena moklevadiani TamasuqiT: sawarmom 1 dekembers SeiZina saofise teqnika 20000 larad, samTviani ganvadebiT da gasca Tamasuqi, Semdegi pirobiT: Tamasuqis vada sami Tvea, ZiriTadi valdebuleba – 20000 lari; saprocento ganakveTi - wliuri 12%.
buRaltruli gatareba: d-ti - ofisis aRWurviloba
-
20000;
k-ti - moklevadiani gasanaRdebeli Tamasuqebi - 20000.
saangariSgebo
periodis
bolos,
31
dekembers
aRiareba: d-ti saprocento xarji
-
200;
k-ti gadasaxdeli procentebi – 200.
unda
moxdes
saprocento
xarjebis
117
da a. S. yovelTviurad, saTamasuqo davalianebis gastumrebamde. saTamasuqo davalianebis gastumrebisas Sesdgeba buRaltruli gatareba: d-ti - moklevadiani gasanaRdebeli Tamasuqebi – 20000; d-ti - gadasaxdeli procentebi
-
600;
k-ti - fuladi saSualebebis angariSebi ZiriTadi
saSualebebis
kreditiT
20600.
SeZenisas,
SeZenili
aqtivis
Rirebulebis
gadaxda garigebis pirobebis Sesabamisad, SeiZleba moxdes erTbaSad an nawil-nawil. maSasadame, buRaltrul aRricxvaSi unda aisaxos valdebuleba mosalodneli fuladi gadaxdebiT
da
mxedvelobaSi
ganisazRvros unda
iqnes
gadasaxdeli miRebuli,
Tanxis
rom
mimdinare
anuitentis
Rirebuleba.
mimdinare
amasTan,
Rirebulebis
gaangariSebisas diskontirebis ganakveTad savalo valdebulebis procentis mimdinare sabazro ganakveTi aiReba.
magaliTi: sawarmom
SeiZina
valdebulebis
ZiriTadi
saerTo
Tanxa
saSualeba 20000
kreditiT
laria.
misi
da 50%
gasca (10000
Tamasuqi. lari)
saTamasuqo
xelSekrulebis
mixedviT, unda gadaixados ZiriTadi saSualebis miRebisTanave, xolo danarCeni 50% xuTi wlis ganmavlobaSi, Tanabari odenobiT - 2000 lari yovelwliurad. Tamasuqis gacemisas
analogiuri
miznebisaTvis
bankebi
sesxs
gascemdnen
wliuri
12%-iani
(PVA, i, n), sadac i - 12%, xolo n – 5 weli.
ganakveTiT. aqtivis mimdinare Rirebuleba
ZiriTadi saSualebis sabalanso Rirebuleba, faqtiuri danaxarjis meTodiT 17210 laria (10000 + (2000 X 3,6048). ZiriTadi saSualebebis kreditiT SeZenis aRricxva damokidebulia xelSekrulebiT gaTvaliswinebul
pirobebsa
da
gaTvaliswinebulia
fasdaTmoba
vadamde
buRaltrul
aRricxvaSi
aisaxos
maT
Sesrulebaze. gadaxdisaTvis,
valdebulebis
wminda
Tu aqtivis
xelSekrulebiT SeZena
Rirebulebis
SeiZleba aRricxvis
meTodiT: d-ti ZiriTadi saSualebebi
- 17210;
k-ti – gasanaRdebeli Tamasuqebi - 17210.
rac Seexeba saTamasuqo procents, igi ar Seitaneba SeZenili aqtivis RirebulebaSi, warmoadgens ra saprocento xarjs da aRiricxeba:
118 d-ti saprocento xarjebi
- 2790;
k-ti gadasaxdeli procentebi
- 2790;
valdebulebis mTliani Rirebulebis meTodiT aRricxvisas: d-ti ZiriTadi saSualebebi
-
17210;
d-ti saprocento xarji
-
2790;
k-ti – gasanaRdebeli Tamasuqebi
- 20000.
ZiriTadi saSualebebis ramdenime dasaxelebis obieqtis kreditiT (ganvadebiT) erTdroulad SeZenisas, bass-is mixedviT, ZiriTad saSualebaTa Semadgeneli erTeulis TviTRirebuleba ganisazRvreba fuladi ekvivalentiT aRiarebis dRisaTvis. Tu ZiriTadi saSualebebis SesaZenad aRebuli kreditis dafarva scildeba Cveulebrivi sakredito pirobebis farglebs, maSin misi TviTRirebuleba iqneba naRdi fuliT gadasaxdeli fasis ekvivalenturi. am Tanxasa da mTlian gadasaxdel Tanxas Soris sxvaoba aRiarebuli iqneba,
rogorc
SemTxvevaSi,
saprocento
SeZenili
ganisazRvros
xarji
ZiriTadi
kreditiT
kreditis
vadis
saSualebebis
warmoqmnili
ganmavlobaSi sabalanso
valdebulebebis
(bass
-
Rirebuleba
mimdinare
16).
aseT
SeiZleba
Rirebulebis
proporciulad ganawilebiT da moxdes maTi cal-calke aRricxva. es xdeba maSin, rodesac aqtivis Semadgenel nawilebs gaaCniaT gansxvavebuli sasargeblo momsaxurebis vada da maTTan dakavSirebuli ekonomikuri sargeblis miReba sxvadasxva dros xdeba.
magaliTi: sawarmom
kreditiT SeiZina saamqro srulad, miwis nakveTis, Senobisa da manqana-
danadgarebis
CaTvliT
-
200000
Rirebuleba iyo: miwis nakveTi -
larad.
SeZenis
momentisaTvis
maTi
sabalanso
53200 lari; Senoba – 81200 lari; manqana-danadgarebi -
65600 lari da gasca Tamasuqi. davuSvaT, Tamasuqis mimdinare Rirebuleba 130000 laria. ZiriTadi saSualebebis calkeuli jgufis sabalanso Rirebulebis gansazRvrisaTvis gaiangariSeba
maTi
xvedriTi
wili
Tamasuqis
nominalur
RirebulebaSi,
mravldeba Tamasuqis mimdinare Rirebulebaze:
SeZenis fasi
xv. wili
sabalanso Rirebuleba
romelic
119 miwis nakveTi
53200
26,6
X
130000
=
34580
Senoba
81200
40,6
X
130000
=
52780
manqana-danadg.
65600
32,8
X
130000
=
42640
sul
200000
100
130000
buRaltruli gatareba: d-ti - miwis nakveTebi
-
34580;
d-ti - Senobebi
-
52780;
d-ti - manqana-danadgarebi -
42640;
k-ti - gasanaRdebeli Tamasuqebi - 130000.
ZiriTadi saSualebebis miReba sakuTar aqciebze gacvliT. ZiriTadi
saSualebebi
miiRos
sakuTar aqciebze
gacvliT (aqciebis
gamosyiduli sakuTar aqciebze gacvliT). aseTi gacvlisas aqciebze
gasacvleli
ZiriTadi
saSualebebis
sawarmom SeiZleba
sabalanso
gamoSvebiT
an
saWiroa ganisazRvros Rirebuleba.
ZiriTadi
saSualebebis sabalanso Rirebulebis gansazRvris sami varianti gamoiyeneba:
aqciebis sabazro RirebulebiT; an
ZiriTadi saSualebebis sabazro RirebulebiT; an
ZiriTadi saSualebebis damoukidebeli Sefasebis meTodiT. ZiriTadi saSualebebis sabalanso Rirebulebis gansazRvrisaTvis aqciebis sabazro Rirebulebis gamoyeneba SesaZlebelia, Tu am aqciebis kvotireba Ria bazarze xdeba da ZiriTad
saSualebebze
gasacvleli
aqciebis
Rirebuleba
Ria
bazarze
mocemuli
konkretuli sawarmos kvotirebuli aqciebis Rirebulebis SedarebiT mcire nawils warmoadgens. im SemTxvevaSi, Tu ZiriTadi saSualebebis sabalanso Rirebulebis gansazRvra pirveli an meore meTodiT SeuZlebelia, gamoiyeneba
damoukidebeli Sefasebis meTodi,
romlis drosac myidvelisa da gamyidvelis SeTanxmebiT,
sxvadasxva varianti SeiZleba
SeirCes. ZiriTadi saSualebebis SeZena aqciebze gacvliT buRaltrul aRricxvaSi aisaxeba: d-ti - ZiriTadi saSualebebi (sabazro RirebulebiT); k-ti - Cveulebrivi aqciebi (aqciebis nominaluri RirebulebiT); an k-ti - gamosyiduli sakuTari aqciebi;
120 k-ti – saemisio kapitali (sxvaobis TanxiT).
ZiriTadi saSualebebis SeZena sxva arafulad aqtivze (barteruli) gacvliT. bass-is mixedviT, ZiriTadi saSualebis erTi an ramdenime erTeuli SeiZleba SeZenil iqnes arafulad aqtivze an aqtivebze gacvliT, an fuladi da arafuladi aqtivebis kombinaciiT.
aseTi
ZiriTadi
saSualebebi
fasdeba
realuri
RirebulebiT
garda
im
SemTxvevebisa, rodesac: aseT gacvlas ara aqvs komerciuli Sinaarsi; an arc miRebuli da arc gacemuli aqtivebis realuri Rirebuleba ar aris saimedod Sefasebadi.
SeZenili erTeuli amgvarad maSinac ki fasdeba, rodesac sawarmos ar SeuZlia dauyovnebliv Sewyvitos gacemuli aqtivis aRiareba. Tu SeZenili aqtivi Sefasebuli ar aris realuri RirebulebiT, misi TviTRirebuleba ganisazRvreba gacemuli aqtivis mimdinare sabalanso RirebulebiT. sawarmo gansazRvravs, aqvs Tu ara aqtivebis gacvlas komerciuli Sinaarsi. gaclas aqvs komerciuli Sinaarsi, Tu: miRebuli aqtivis fuladi nakadebis Semadgenloba (riski, dro da Tanxa) gansxvavdeba gacemuli aqtivis fuladi nakadebis Semadgenlobisagan; am nawilSi sawarmos operaciebi gavlenas axdens sawarmosaTvis specifikur Rirebulebaze, rac gacvlis Sedegia; pirvel da meore punqtebs Soris gansxvaveba mniSvnelovania gacvlili aqtivebis realur RirebulebasTan SedarebiT (bass 16).
maSasadame, barteruli gacvlis gziT ZiriTadi saSualebebis miRebisas, maTi TviTRirebuleba
Sefasdeba
miRebuli
aqtivis
realuri
RirebulebiT,
romelic
gacemuli aqtivis realuri Rirebulebis ekvivalenturia da Sesworebulia nebismieri fuladi saxsrebis an misi ekvivalentis gadaxdili TanxiT. e.i. rodesac Zneldeba ZiriTadi saSualebebis an maszed gasacvleli aqtivebis realuri sabazro Rirebulebis gansazRvra, barteruli gacvla SeiZleba romelime mxaris mier damatebiT fulad kompensaciebTan iyos dakavSirebuli. aseT SemTxvevaSi, miRebuli ZiriTadi saSualebebis TviTRirebuleba
sanacvlod
gacemuli
aqtivebis
sabazro
Rirebulebaze
fuladi
saSualebebis damatebiT (an gamoklebiT) ganisazRvreba. Tu barteruli gacvlis gziT miRebuli
ZiriTadi
saSualebebis
sabazro
Rirebulebis
gansazRvra
SesaZlebelia,
121 magram igi gansxvavdeba gasacvleli fuladi aqtivebis sabalanso Rirebulebisagan, miRebuli
ZiriTadi
saSualebebis
TviTRirebulebad
aRiardeba
misi
sabazro
Rirebuleba, romelic aisaxeba buRaltrul aRricxvaSi. ZiriTadi
saSualebebis
SeZena
sxva
arafulad
aqtivze
gacvliT
buRaltrul
aRricxvaSi aisaxeba gatarebiT: d-ti - ZiriTadi saSualebebi (miRebuli aqtivis jgufis Sesabamisad); d-ti - ZiriTadi saSualebebis cveTa (gacemuli aqtivis jgufis Sesabamisad); d-ti - fuladi saSualebebi (miRebuli aqtivis Rirebulebaze Tanxis damatebisas); k-ti - ZiriTadi saSualebebi (gacemuli aqtivis jgufis Sesabamisad); k-ti – maragebi da a.S.
ZiriTadi saSualebebis miReba mSeneblobis an sakuTari ZalebiT konstruirebisa da Seqmnis gziT.
sawarmos SeuZlia sameurneo wesiT ganaxorcielos mSenebloba,
sakuTari ZalebiT moaxdinos axali ZiriTadi saSualebebis konstruireba da damzadeba. bass 16-is Sesabamisad, sawarmos mier Seqmnili aqtivis TviTRirebulebis gansazRvra SeZenili aqtivis analogiurad xdeba. aqtivis sabalanso Rirebulebis
gansazRvrisas mxedvelobaSi miiReba
aqtivis
mSeneblobaze an konstruirebasa da damzadebaze gaweuli yvela pirdapiri xarji. aseTi xarjebia:
masalebis
konstruqtorTa
Sromis
xarji,
muSebis
anazRaurebis
xelfasi,
xarjebi,
arqiteqtorebisa
mSeneblobisaTvis
da
miwis
inJiner-
momzadebis
xarji da sxva. sawarmom mis mier Seqmnili aqtivis gamoyenebis SemTxvevaSi, am aqtivis RirebulebaSi ar unda aRricxos mosalodneli Sida mogebis Tanxa. analogiurad, sawarmos mier aqtivis warmoebis SemTxvevaSi nedleulisa da masalebis, SromiTi da sxva
resursebis
zenormatiuli
danaxarjebi
ar
unda
CairTos
aqtivis
sabalanso
RirebulebaSi. rac Seexeba sesxis procents, igi SeiZleba aRiardes sawarmos mier Seqmnili ZiriTadi saSualebebis sabalanso Rirebulebis elementad bass 23-is `sesxiT sargeblobasTan dakavSirebuli danaxarjebi~ moTxovnebis Sesabamisad. rac Seexeba zednadeb xarjebs, igi aqtivis sabalanso RirebulebaSi mxolod maSin Seitaneba, Tu uSualodaa dakavSirebuli konkretuli aqtivis mSeneblobasTan. mSeneblobasTan
dakavSirebuli
xarjebisa
da
damTavrebuli
obieqtis
TviTRirebulebis gansazRvris mizniT, buRaltrul aRricxvaSi calke damoukidebeli angariSi `daumTavrebeli mSenebloba~ gamoiyeneba, romlis debetSic Tavs iyris da mzardi jamiT aisaxeba mSeneblobaze gaweuli danaxarjebi. mSeneblobis damTavrebis Semdeg, danaxarjebis saerTo jamiT dakreditdeba angariSi `daumTavrebeli mSenebloba~
122 da Tanxa, romelic damTavrebuli obieqtis TviTRirebulebas warmoadgens, gadaitaneba konkretuli ZiriTadi saSualebis (Senobebis, nagebobebis da a.S.) angariSis debetSi. analogiurad xdeba sawarmos mier konstruirebuli da damzadebuli yvela sxva saxis ZiriTadi saSualebebis sabalanso Rirebulebis gansazRvra da aRricxva. ZiriTadi saSualebebis miReba usasyidlod. sawarmom SeiZleba ZiriTadi saSualeba miiRos
usasyidlod,
Cuqebis
gziT.
usasyidlod
miRebuli
ZiriTadi
saSualebebis
sabalanso Rirebuleba maTi realuri sabazro RirebulebiT ganisazRvreba. usasyidlod miRebuli ZiriTadi saSualebebi aisaxeba konkretuli ZiriTadi saSualebis (Senobebis, nagebobebis da a.S.) angariSis debetSi da angariSis `usasyidlod miRebuli qoneba~ kreditSi, romelic angariSTa gegmaSi ganTavsdeba rezervebis amsaxveli
angariSebis
jgufSi: d_ti ZiriTadi saSualebebi; k_ti usasyidlod miRebuli qoneba.
4.4. ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli xarjebis aRricxva ZiriTadi
saSualebebis
SeZenis,
dadgmis,
damontaJebisa
da
aqtivad
Tavdapirveli aRiarebis Semdeg, maTi eqspluataciaSi yofnis periodSi, SeiZleba saWiro gaxdes maTs teqnikur momsaxurebasTan, remontTan da a.S. dakavSirebuli xarjebis gaweva da Sesabamisad, maTi aRricxva. ZiriTadi
saSualebebis
eqspluataciasTan
dakavSirebuli
xarjebi
SeiZleba
sam
jgufad daiyos: danaxarjebi, romlebic iwveven ZiriTadi saSualebebis sasargeblo gamoyenebis vadis gaxangrZlivebas an maTi warmadobis amaRlebas; danaxarjebi, romlebic ar iwveven ZiriTadi saSualebebis sasargeblo gamoyenebis vadis gaxangrZlivebas an maTi warmadobis amaRlebas; danaxarjebi,
romlebic
dakavSirebulia
ZiriTadi
saSualebebis
gaufrTxilebel
mopyrobasTan. danaxarjebi, romlebic iwveven ZiriTadi saSualebebis sasargeblo gamoyenebis vadis gaxangrZlivebas an maTi warmadobis amaRlebas, daemateba aqtivis sabalanso Rirebulebas anu moxdeba maTi kapitalizacia da amortizirdeba ramdenime saaRricxvo periodis ganmavlobaSi.
123 bass-is mixedviT, sawarmo aRiarebs ZiriTadi saSualebis sabalanso RirebulebaSi Semcvleli nawilebis Rirebulebas, Tu igi akmayofilebs aRiarebis kriteriumebs. danaxarjebi, romlebic ar iwveven ZiriTadi saSualebebis sasargeblo gamoyenebis vadis gaxangrZlivebas an maTi warmadobis amaRlebas da dakavSirebulia am aqtividan misaRebi ekonomikuri sargeblis aRdgena-SenarCunebasTan, aRiricxeba maTi gawevisTanave, rogorc mimdinare periodis xarji. aseTi yoveldRiuri momsaxurebis danaxarjebia SromiTi da sxva resursebis danaxarjebi, mcirefasiani nawilebis Rirebuleba, agreTve, sxva analogiuri, SedarebiT umniSvnelo moculobis danaxarjebi. rac Seexeba danaxarjebs, romlebic dakavSirebulia ZiriTadi saSualebebisadmi gaufrTxilebel mopyrobasTan, avariebTan da Segnebul dazianebebTan, sawarmosaTvis warmoadgenen zarals. ZiriTadi
saSualebebis
eqspluataciasTan
dakavSirebuli
iseTi
danaxarjebi,
rogoricaa maTi teqnikuri momsaxurebisa da remontis danaxarjebi, periodul xasiaTs atarebs, gaiweva ra am saSualebebis muSa mdgomareobaSi yofnis vadis gaxangrZlivebis mizniT da maTi moculoba SedarebiT umniSvneloa. amgvari danaxarjebis aRricxva SeiZleba faqtiuri danaxarjis meTodiT da ganawilebis meTodiT. pirvel SemTxvevaSi aRiricxeba faqtiuri danaxarjebi, maTi gawevisTanave, xolo meore SemTxvevaSi – drois garkveuli SualedurobiT. e.i. mTeli wlisaTvis ganisazRvreba saremonto samuSaoebis Rirebuleba, romelic nawildeba ufro xanmokle periodebze (Tve, kvartali) Tanabari odenobiT da aisaxeba Sesabamisi danaxarjis amsaxveli angariSis debetSi. ZiriTadi
saSualebebis
zogierTi
obieqtis
mTavari
detalebi
SeiZleba
periodulad Secvlas saWiroebdes. es gansakuTrebiT iseT detalebs exeba, romlebic TviT ZiriTadi saSualebebis calkeuli obieqtis momsaxurebis vadis ganmavlobaSi mravaljer SeiZleba Seicvalos imis gamo, rom maT sasargeblo momsaxurebis SedarebiT naklebi vada gaaCniaT. amgvari detalebis ganaxlebasTan dakavSirebuli danaxarjebis aRricxva SeiZleba ZiriTadi saSualebebis angariSidan Sesacvleli detalisa da misi Sesabamisi cveTis Tanxis CamoweriT, romlis narCeni Rirebuleba
zaralad iqneba
aRiarebuli, da axali detalis RirebulebiT Sesabamisi angariSis gazrdiT. maSasadame, buRaltrul aRricxvaSi jer aisaxeba Secvlili detalis Camowera: d-ti - dagrovili cveTa - cveTis Sesabamisi TanxiT; d-ti - arasaoperacio zarali - araamortizirebuli RirebulebiT; k-ti - ZiriTadi saSualebebi - Secvlili detalis RirebulebiT. Semdeg ki, axali detalis dayenebasTan dakavSirebuli xarji aisaxeba gatarebiT: d-ti - ZiriTadi saSualebebi - axali detalis RirebulebiT; k-ti - fuladi saSualebebis angariSebi.
124 am meTodis gamoyeneba sakmaod mouxerxebelia, imis gamo, rom yovelTvis ar aris SesaZlebeli Sesacvleli detalisa da misi cveTis Tanxis dadgena. amitom
gamoiyeneba
ZiriTadi saSualebebis Sesabamisi angariSis gazrdis meTodi, rac gulisxmobs am angariSis debetis gazrdas axali detalis RirebulebiT, Zvelis Camoweris gareSe. cxadia, es wesi iwvevs ZiriTadi saSualebebis Rirebulebis dausabuTebel zrdas da amitom, misi gamoyeneba mizanSewonilia SedarebiT mcire narCeni Rirebulebis mqone saSualebebis mimarT.
4.5. cveTisa da amortizaciis aRricxva ZiriTadi saSualebebis yvela saxeobas, miwis garda, daericxeba cveTa. imis gamo, rom miwas Cveulebriv, gaaCnia SeuzRudavi momsaxurebis vada, Sesabamisad, ar xdeba misi cveTa. sxva danarCeni ZiriTadi saSualebebi, rogoricaa: Senobebi, nagebobebi, manqanadanadgarebi da a.S. maTi SezRuduli momsaxurebis vadis gamo, cveTadi aqtivebia. cveTa aris aqtivis cveTadi
Rirebulebis moxmarebuli nawilis sistematuri ga-
nawileba, misi momsaxurebis vadis ganmavlobaSi. cveTadi Rirebuleba aris aqtivis TviTRirebuleba, an finansur angariSgebaSi aqtivis Rirebulebis Sesafaseblad gamoyenebuli sxva Tanxa, narCeni Rirebulebis gamoklebiT. aqtivis narCeni Rirebuleba aris SefasebiTi Tanxa, romelsac sawarmo amJamad miiRebda aqtivis gayidvidan, gayidvisaTvis saWiro Sefasebuli danaxarjebis gamoklebiT, Tu aqtivs ukve eqneboda misi sasargeblo momsaxurebis vadis bolos mosalodneli asaki da mdgomareoba. anu narCeni
Rirebuleba ewodeba Tanxas, romelic darCeba sawarmos
aqtivis momsaxurebis vadis gasvlis Semdeg misi realizaciidan an likvidaciidan. aqtivis narCeni Rirebuleba xSirad umniSvneloa da amdenad, cveTadi Rirebulebis gaangariSebisas araarsebiTia. aqtivis cveTis Tanxa unda ganawildes sistematur safuZvelze, maTi sasargeblo momsaxurebis vadis ganmavlobaSi.
125 maSasadame,
ZiriTadi
saSualebebis
cveTis
Tanxis
gasaangariSeblad
aqtivis
TviTRirebulebasTan erTad, didi mniSvneloba eniWeba aqtivis sasargeblo momsaxurebis vadis gansazRvras. aqtivis sasargeblo momsaxurebis vada ganisazRvreba: periodiT, romlis ganmavlobaSic mosalodnelia sawarmos mier aqtivis gamoyeneba; an produqciis an msgavsi nawarmis raodenobiT, romlis miRebac mosalodnelia sawarmos mier mocemuli aqtivis gamoyenebiT. aRniSnulidan vada
SeiZleba
saSualebebis
misi
gamomdinare, ekonomikuri
sasargeblo
ZiriTadi
saSualebebis
vargisianobis
momsaxurebis
vadis
vadaze
dadgena
sasargeblo naklebi sawarmos
momsaxurebis
iyos.
ZiriTadi
xelmZRvanelobis
gadawyvetilebazea damokidebuli da eyrdnoba msgavsi aqtivebis mqone sawarmos gamocdilebas. sawarmos mier ZiriTad saSualebebSi ganivTebuli ekonomikuri sargeblis gamoyeneba aqtivis eqspluataciis gziT xdeba. Tumca, iseTi faqtorebi, rogoricaa aqtivis gamouyeneblobis periodSi teqnikuri moZveleba da fizikuri cveTa, xSirad iwvevs aqtivisagan mosalodneli ekonomikuri sargeblis Semcirebas. amitom, bass-is Sesabamisad, aqtivis sasargeblo momsaxurebis vadis dadgenisas gaTvaliswinebul unda iqnes yvela qvemoT CamoTvlili faqtori: sawarmos mier aqtivis mosalodneli gamoyeneba, romelsac gansazRvravs aqtivis savaraudo simZlavre an fizikurad gamoSvebuli produqcia; savaraudo fizikuri cveTa, romelic damokidebulia iseT faqtorebze, rogoricaa: cvlebis raodenoba, saremonto samuSaoebis programa, gamouyenebeli aqtivebis Senaxvisa da dacvis wesi; teqnikuri an komerciuli moZveleba; aqtivis gamoyenebis sakanonmdeblo an msgavsi SezRudvebi.
aqtivis narCeni Rirebuleba da sasargeblo momsaxurebis vada yoveli finansuri wlis bolos mainc unda gadaisinjos da Tu mosalodneli mniSvnelovnad gansxvavdeba wina Sefasebebisagan, igi unda aisaxos, rogorc cvlilebebi saaRricxvo SefasebebSi, bass 8-is ,,saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi’’ Sesabamisad. aqtivis cveTa iwyeba, rodesac SesaZlebelia misi gamoyeneba da wydeba misi gasayidad gamiznulad klasificirebis dRidan, an am aqtivis aRiarebis Sewyvetis Semdeg.
126 cveTis daricxva ar wydeba, rodesac aqtivi xdeba gamouyenebeli an aqtiuri moxmarebidan gamosulia, sanam aqtivs srulad ar daericxeba cveTa. bass-is mixedviT, miwa da Senobebi damoukidebel aqtivebs warmoadgenen da maTi erTad SeZenis SemTxvevaSic ki, cal-calke aRiricxebian. miwas, Cveulebriv, gaaCnia SeuzRudavi momsaxurebis vada da, Sesabamisad, ar xdeba misi cveTa. Senobebi ki cveTadi aqtivebia, maTi SezRuduli momsaxurebis vadis gamo. zogjer, miwas TviTon SeiZleba gaaCndes SezRuduli momsaxurebis vada, am SemTxvevaSi mas daericxeba cveTa misgan misaRebi sargeblianobis xasiaTis gaTvaliswinebiT. ZiriTadi saSualebebis cveTis daricxva xdeba narCen Rirebulebamde manam, sanam ZiriTadi saSualebis cveTadi Rirebuleba nulis toli ar gaxdeba. Tumca, ZiriTadi saSualebebis cveTis Tanxis gansazRvrisas narCeni Rirebulebis mxedvelobaSi miReba yovelTvis aucilebeli ar aris. cveTis (amortizaciis) Tanxa aisaxeba rogorc xarji, garda im SemTxvevisa, roca igi Sedis sxva aqtivis RirebulebaSi. bass-iT rekomendebulia cveTis Tanxis gaangariSebis ramdenime meTodi, aseTebia: wrfivi (Tanabarzomieri Camoweris) cveTis meTodi; Semcirebadi naSTis (daCqarebuli cveTis) meTodi; warmoebis erTeulTa jamis meTodi.
wrfivi (Tanabarzomieri) Camoweris meTodi gulisxmobs cveTis erTi da imave Tanxis daricxvas aqtivis mTeli momsaxurebis vadis manZilze.
Rirebulebis
wrfivi
yvelaze martivi da amitom,
(Tanabarzomieri)
anu
sworxazovani
Camoweris
meTodi
praqtikaSi SedarebiT gavrcelebuli meTodia. am meTodis
gamoyenebisas cveTis daricxva Tanabari odenobiT xdeba aqtivis sasargeblo gamoyenebis mTeli periodis ganmavlobaSi. gaangariSebis bazas aqtivis pirvandeli Rirebuleba warmoadgens. wliuri amortizaciis Tanxa ganisazRvreba formuliT: TviTRirebuleba – narCeni Rirebuleba cveTis wliuri norma = momsaxurebis droze magaliTi: Rirebulebis wrfivi (Tanabarzomieri) Camoweris meTodi: SeZenilia
ZiriTadi
saSualeba,
romlis
Rirebuleba
5100
momsaxurebis vada 4 weli, xolo narCeni Rirebuleba 300 lari.
laria,
sasargeblo
127 am monacemebiT aqtivis cveTa wlebis mixedviT Semdegnairad ganawildeba: wlebi
pirvandeli
cveTis wliuri
dagrovili
narCeni
Rirebuleba
norma
cveTa
Rirebuleba
1
5100
1200
1200
3900
2
5100
1200
2400
2700
3
5100
1200
3600
1500
4
5100
1200
4800
300
Tu
ZiriTadi
saSualeba
wlis
ganmavlobaSia
SeZenili,
cveTa
daericxeba
momsaxurebis vadis mTeli periodisaTvis, SeZenis momentidan. praqtikaSi
iSviaTia
SemTxveva,
roca
ZiriTadi
saSualebebis
SeZena
zustad
emTxveva saangariSgebo periodis dasawyiss an bolos. umetes SemTxvevaSi, ZiriTadi saSualebebis SeZena xdeba maSin, roca es aucilebelia da gayidva an Camowera - roca maTi
gamoyeneba
araefeqturia.
amitom
xSirad
saWiro
xdeba
cveTis
odenoba
ganisazRvros wlis ama Tu im TvisaTvis. davuSvaT, rom zemoaRniSnuli ZiriTadi saSualebis SeZena moxda 2 oqtombers, saangariSgebo periodi mTavrdeba 31 dekembers. am SemTxvevaSi aucilebelia pirvel wels amortizacia gaangariSebul iqnes 3 TvisaTvis an wlis 3/12-is odenobiT. magaliTi: cveTa wlebis mixedviT Semdegnairad ganawildeba: wlebi
pirvandeli
cveTis
dagrovili
narCeni
Rirebuleba
wliuri norma
cveTa
Rirebuleba
1
5100
300
300
4800
2
5100
1200
1500
3600
3
5100
1200
2700
2400
4
5100
1200
3900
1200
5
5100
900
4800
300
cveTis
wliuri
norma
SeiZleba
procentebiT
iyos
gamosaxuli.
motanili
monacemebis mixedviT igi 25%-ia (1200/4800X100). im SemTxvevaSi, Tu narCeni Rirebuleba ar ganisazRvreba, gaiangariSeba
obieqtis
pirvandeli
Rirebulebis
gayofiT
wliuri cveTa
sasargeblo
gamoyenebis
vadaze. Semcirebadi naSTis meTodis gamoyeneba iwvevs cveTis klebadi Tanxebis daricxvas aqtivis
momsaxurebis
vadis
ganmavlobaSi.
Semcirebadi
naSTis
meTodiT
daricxva xdeba yovelwliurad, winaswar gansazRvruli erTi da igive
cveTis
procentuli
128 ganakveTiT, amasTan daricxuli cveTis TanxiT pirvandeli Rirebulebis
yovelwliuri
SemcirebiT. eqspluataciis pirvel wels cveTis daricxva xdeba aqtivis pirvandeli Rirebulebidan, Semdgom wlebSi ki – wminda sabalanso (e.i. narCeni) Rirebulebidan, romelic warmoadgens sxvaobas aqtivis pirvandel Rirebulebasa da dagrovili cveTis Tanxas Soris. amitom amortizaciis anaricxebi ZiriTadi saSualebebis eqspluataciis pirvel wlebSi, Semdgom wlebTan SedarebiT maRalia. magaliTi: gamoviyenoT zemomotanili monacemebi da davuSvaT, rom amortizaciis norma Seadgens 25%. maSin cveTa wlebis mixedvT Semdegnairad ganawildeba: wlebi
pirvandeli
cveTis
dagrovili
narCeni
Rirebuleba
wliuri norma
cveTa
Rirebuleba
1
5100
1275
1275
3825
2
5100
956
2231
2869
3
5100
717
2948
2152
4
5100
538
3486
1614
da a. S
cveTis wliuri procentis gaangariSeba Sesabamisi formuliT SeiZleba. magram misi gamoyeneba garkveul winaaRmdegobebTanaa dakavSirebuli. amitom gaangariSebisas SerCeul unda iqnes optimalurad misaRebi procenti. aqtivis Rirebulebis srulad amortizeba, misi sasargeblo gamoyenebis periodis bolosaTvis cxadia, ver moxerxdeba, magram mizani ZiriTadad, mainc iqneba miRweuli, radgan amortizaciis ZiriTadi Tanxa eqspluataciis pirvel wlebSi dairicxeba. motanili magaliTidan naTlad Cans, rom
aRniSnuli meTodis gamoyenebiT
aqtivis eqsplutaciis pirvel wlebSi amortizacia maRalia, vidre momdevno wlebSi, rac Seesabameba kidec obieqtis warmadobas. amitom mas cveTis daricxvis daCqarebul meTodsac
uwodeben.
cveTis
wrfivi
daricxvis
meTodTan
SedarebiT,
aqtivis
Rirebulebis srulad amortizebisaTvis mniSvnelovnad xangrZlivi periodi, an imave periodSi
–
cveTis
maRali
normaa
saWiro.
amitom
Semcirebadi
naSTis
meTodis
gamoyeneba mizanSewonilia iseTi aqtivebis mimarT, romlebic eqspluataciis pirvel wlebSi,
kargaven
TavianTi
Rirebulebis
did
nawils
an
maTs
eqspluataciasa
da
Senaxvaze mniSvnelovnad naklebi danaxarjebia saWiro, momdevno wlebTan SedarebiT. Tumca cveTa Cveulebriv, ganixileba rogorc wlebis mixedviT ZiriTadi saSualebebis Rirebulebis ganawileba, da ara rogorc am saSualebebis Sefaseba. es wesi iTvleba Sesrulebuli
samuSaos
moculobis
(mwarmoeblurobis)
proporciulad
cveTis
129 gaangariSebis
meTodad.
gaangariSebisas,
igi
rogoricaa
SeiZleba
gamoyenebul
iqnes
nakaduri
xazebi,
magaliTad,
iseTi
aqtivebis
avtomanqanebi
cveTis da
sxva
analogiuri ZiriTadi saSualebebi. Semcirebadi naSTis meTodis nairsaxeobas warmoadgens cifrebis jamis meTodi. am meTodis gamoyenebisas cveTis wliuri normis nacvlad aiReba aqtivis sasargeblo gamoyenebis
wlebis
cifrebis
jami.
cifrebis
jamis
gasaangariSeblad
SeiZleba
gamoyenebul iqnes formula: K = n X(n+1) /2
sadac: n – ZiriTadi saSualebebis momsaxurebis wlebis ricxvia.
magaliTi: zemoT motanili magaliTis mixedviT, cifrebis jami tolia 10 [4X(4+1)/2=10] an (4+3+2+1). aqedan gamomdinare, cveTis gaangariSeba (igive monacemebiT) Semdeg saxes miiRebs:
wlebi
pirvandeli
cveTis
dagrovili
narCeni
Rirebuleba
wliuri norma
cveTa
Rirebuleba
1
5100
4/10X5100-300=1920
1920
3180
2
5100
3/10X5100-300=1440
3360
1740
3
5100
2/10X5100-300=960
4320
780
4
5100
1/10X5100-300=480
4800
300
warmoebis erTeulTa jamis meTodis gamoyeneba niSnavs cveTis daricxvas aqtivebis mosalodneli gamoyenebis an warmoebuli produqciis safuZvelze. igi gulisxmobs amortizaciis gaangariSebas ZiriTadi saSualebebis warmadobis,
da ara sasargeblo
gamoyenebis
imiT,
vadis
gaTvaliswinebiT,
rac
ganpirobebulia
rom
cveTa
dakavSirebulia ZiriTadi saSualebis eqspluataciis xarisxTan da drois monakveTebi araviTar gansakuTrebul rols ar TamaSoben mis gansazRvraSi. magaliTi: avtomanqanis savaraudo saerTo garbena 100000 k.m., misi Rirebuleba - 5000 l. cveTa gaiangariSeba Semdegnairad:
wlebi
pirvandeli
faqtiuri
cveTis
dagrovili
narCeni
Rirebuleba
garbena
wliuri norma
cveTa
Rirebuleba
130 1
5000
25000
1250
1250
3750
2
5000
15000
750
2000
1750
3
5000
20000
1000
3000
750
4
5000
10000
500
3500
250
da a. S.
25000/100000X5000 an 5000 / 100000 X 25000 da a.S. sawarmo damoukideblad irCevs misTvis
Sesaferis meTods, romelic ufro metad
asaxavs aqtivSi ganivTebuli mosalodneli momavali ekonomikuri sargeblis gamoyenebis models. SerCeuli meTodi mudmivad unda gamoiyenebodes periodidan periodamde manam, sanam ar Seicvleba mocemuli aqtividan ekonomikuri sargeblis gamoyenebis mosalodneli modeli. cveTa warmoadgens ra aqtivis momsaxurebis vadis ganmavlobaSi misi Rirebulebis nawilis xarjebze mikuTvnebas, sawarmos mier SerCeuli meTodiT gaangariSebuli cveTis TanxiT moxdeba ZiriTadi saSualebebis cveTis (amortizaciis) daricxva, anu cveTis Tanxis xarjad aRiareba yoveli saangariSgebo wlis bolos.
buRaltrul aRricxvaSi
igi aisaxeba gatarebiT: d-ti - cveTisa da amortizaciis xarji; k-ti - dagrovili amortizacia da cveTa. aqedan
gamomdinare,
cveTis
Tanxa
ar
aisaxeba
TviT
ZiriTadi
saSualebebis
angariSze. ZiriTadi saSualebebi Sesabamis angariSze rCeba pirvandeli RirebulebiT, xolo buRaltrul balansSi aisaxeba narCeni, sabalanso RirebulebiT, e.i. pirvandeli Rirebulebidan dagrovili cveTis gamoklebiT. yovelwliurad daricxuli cveTa ki, aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb, cveTisa da amortizaciis xarjis saxiT. amrigad, aqtivis Rirebuleba ganawildeba misi momsaxurebis mTels periodze, Sesabamisobis principis safuZvelze. sagadasaxado miznebisaTvis saqarTvelos sagadasaxado kodeqsis 183-e muxlis mixedviT, ZiriTadi saSualebebi jgufdeba dadgenilia
amortizaciis
Semcirebadi naSTis meTodi.
wliuri
norma
xuT da
jgufad.
gamoiyeneba
TiToeuli jgufisaTvis amortizaciis
daricxvis
131
4.6. ZiriTadi saSualebebis gadafasebis aRricxva sawarmom unda airCios TviTRirebulebis modeli, an gadafasebis modeli, rogorc sawarmos saaRricxvo politika da unda gamoiyenos igi ZiriTadi saSualebebis mTeli jgufis mimarT. finansur angariSgebaSi ZiriTadi saSualebebi aqtivad aRiarebis Semdeg,
unda
aRiricxebodes TviTRirebulebidan dagrovili cveTisa da dagrovili gaufasurebis zaralis gamoklebis Sedegad miRebuli TanxiT, rac bass-iT TviTRirebulebis models warmosdgens. magram bass-i aseve gvTavazobs gadafasebis models, romlis mixedviTac aqtivad aRiarebis Semdeg, ZiriTadi saSualebebis esa Tu is erTeuli, romlis realuri Rirebulebis gansazRvra SesaZlebelia saimedod, unda aisaxos gadafasebuli TanxiT, romelic gadafasebis momentisaTvis arsebuli aqtivis realuri Rirebulebis tolia, dagrovili cveTisa da dagrovili gaufasurebis zaralis gamoklebiT. gadafaseba
unda
tardebodes regularulad
imisaTvis,
rom
aqtivis
sabalanso
Rirebuleba arsebiTad ar gansxvavdebodes misi realuri Rirebulebisagan balansis Sedgenis TariRisaTvis. ZiriTadi saSualebebis
gadafasebas
didi mniSvneloba
eniWeba,
ramdenadac
finansuri angariSgebis informaciis momxmareblebi dainteresebulni arian miiRon informacia
ZiriTadi
saSualebebis
realuri
Rirebulebis
Sesaxeb,
rac
maTi
perioduli gadafasebiT miiRweva. Cveulebriv, gadafasebas profesionali kvalificiuri Semfaseblebi asruleben. Senoba-nagebobebisa da miwis realuri Rirebuleba, Cveulebriv, maTi sabazro fasia, romelic
ganisazRvreba
profesionali
Semfaseblis mier. manqana-danadgarebis
realuri Rirebuleba, Sefasebis gziT miRebul maT sabazro Rirebulebas warmoadgens. Tu gaurkvevelia sabazro fasi, vinaidan aqtivi specifikuri xasiaTisaa da iSviaTad iyideba,
aqtivis
realuri
Rirebuleba
ganisazRvreba
Semosavlis
meTodiT
an
Canacvlebis RirebulebiT, cveTis gaTvaliswinebiT. gadafasebis sixSire
ZiriTadi saSualebebis realuri Rirebulebis cvlilebeb-
zea damokidebuli. rodesac gadafasebuli aqtivis realuri Rirebuleba arsebiTad gansxvavdeba misi sabalanso Rirebulebisagan, aucilebelia misi Semdgomi gadafaseba. zogierTi aqtivisaTvis, romelTa realuri Rirebuleba swraf da mniSvnelovan cvlilebebs ganicdis, aucilebelia yovelwliuri gadafaseba. xolo SedarebiT stabiluri sabazro fasebis mqone aqtivebisaTvis, sakmarisia gadafasebis Catareba sam-xuT weliwadSi erTxel.
132 bass-iT rodesac xdeba ZiriTadi saSualebebis romelime obieqtis gadafaseba, unda moxdes aqtivebis im jgufis mTlianad gadafaseba, romelsac mocemuli erTeuli miekuTvneba. rodesac gadafasebis Sedegad aqtivis sabalanso Rirebuleba izrdeba, nameti unda
dakreditdes
sakuTari
kapitalis
ganyofilebaSi
`gadafasebis
nametis~
saxelwodebiT. magram gadafasebis nameti mogebaSi an zaralSi unda aRiardes im zomiT, ramdenic saWiroa imave aqtivis Camofasebis im Tanxis sakompensaciod, romelic adre mogebaSi an zaralSi aRiarda.
(bass 16).
Tu aqtivis gadafasebis Sedegad misi sabalanso Rirebulebis Semcireba xdeba, es Semcireba
mogebaSi
an
zaralSi
unda
aRiardes.
magram
Semcirebis
Tanxa
unda
dadebetdes sakuTari kapitalis ganyofilebaSi `gadafasebis nametis~ saxelwodebiT im odenobiT, ra sididis sakredito naSTic arsebobs gadafasebis nametSi am aqtivTan dakavSirebiT. (bass 16, m. 40). aqtivebis ganasxvaveben
gadafasebisas,
aqtivebis
unda
gadafasebisas,
aRiricxos
gadafasebuli
daricxuli
cveTis
aqtivebis
aRricxvis
or
cveTa. ZiriTad
meTods: koeficientur (indeqsaciis) meTods da eliminirebis (amovardnis) meTods. ZiriTadi saSualebebis gadafasebis TariRisaTvis dagrovili cveTa: gadaiangariSeba aqtivis mTliani sabalanso Rirebulebis cvlilebis proporciulad ise, rom gadafasebis Semdeg aqtivis sabalanso Rirebuleba udrides mis gadafasebul Rirebulebas. es meTodi xSirad gamoiyeneba, roca aqtivis gadafaseba xdeba misi cveTis Sesacvlelad indeqsaciis safuZvelze; an akldeba aqtivis mTlian sabalanso Rirebulebas, xolo sxvaobis Tanxa gadaiangariSeba aqtivis
gadafasebul
Rirebulebamde.
magaliTad,
es
meTodi
gamoiyeneba
im
SenobebisTvis, romelTa gadafaseba xdeba maTi sabazro Rirebulebis mixedviT. Sesworebis Tanxa, romelic warmoiSoba dagrovili cveTis Tanxis gadafasebis an ignorirebis
SemTxvevaSi,
Seadgens
aqtivis
sabalanso
Rirebulebis
Semcirebis Tanxis nawils. (bass 16). magaliTi: ZiriTadi saSualebebis gadafaseba (koeficienturi meTodi): sawarmom 2008 wlis 1 ivliss gadaafasa ZiriTadi saSualeba:
pirvandeli Rirebuleba
100000 lari;
dagrovili cveTa
40000 lari;
sabalanso Rirebuleba
60000 lari;
gadafasebuli Rirebuleba
90000 lari;
zrdis
an
133
cveTis daricxvis gamoyenebuli meTodi - wrfivi;
amortizaciis wliuri norma
cveTisa da amortizaciis wliuri Tanxa
4000 lari;
sasargeblo momsaxurebis vada
25 weli;
gadafasebiT gamowveuli mateba
30000 lari (90000 - 60000).
gadafasebis proporciis koeficienti
1,5 (90000 / 60000).
4%;
buRaltruli gatareba: 1. d-ti - ZiriTadi saSualebebi
-
50000;
k-ti - ZiriTadi saSualebebis gadafasebis rezervi 2. d-ti - ZiriTadi saSualebebis gadafasebis rezervi k-ti - dagrovili cveTa
-
50000. 20000;
-
20000.
Sesabamisad, gaizrdeba yovelwliurad dasaricxi cveTis Tanxa. ZiriTadi saSualebebis gadafaseba balansSi Semdeg cvlilebebs gamoiwvevs:
balansi gadafasebamde
gadaf. Semdeg
sxvaoba
ZiriTadi saSualebebi
100000
150000
+50000
dagrovili cveTa
40000
60000
+20000
sabalanso Rirebuleba
60000
90000
+30000
kapitali:
0
30000
+30000
0
30000
aqtivebi:
aqtivis gadafasebis rezervi sabalanso Rirebuleba
aqtivis gadafasebis Semdeg, unda moxdes cveTis wliuri normis gaangariSeba,
romlis
drosac
gaiTvaliswineba
ZiriTadi
saSualebis
xelaxali sasargeblo
momsaxurebis darCenili vada an ganisazRvreba axali. magaliTad, Tu aqtivis gadafaseba moxda 2008 wlis 1 ivlisisaTvis, 2008 wlis 31 dekembrisaTvis dasaricxi cveTis Tanxis gasaangariSeblad unda ganisazRvros aqtivis sasargeblo momsaxurebis darCenili dro, romelic miiReba: sasargeblo momsaxurebis saerTo dros minus eqspluataciaSi yofnis dro. e. i. 25w.-10.5w.=14.5w.
134 cveTis daricxvis wrfivi meTodis gamoyenebisas, aqtivis gadafasebuli Rirebulebis (90000 lari) mixedviT, sasargeblo momsaxurebis darCenili periodisaTvis, cveTis wliuri Tanxa 6206 laris (90000 / 14,5 w.) toli iqneba. aRniSnulidan gamomdinare, 2008 wels dasaricxi cveTis Tanxa tolia: yovelwliuri cveTis Tanxa: Zveli normiT - 4000 (100000 / 25);
-
axali normiT - 6207 (90000 / 14,5); 1. cveTa 2008 wlis 1 ivlisamde
- 2000 (4000 X 6/12);
2. cveTa 2008 wlis 31 dekembramde
- 3103 (6207 X 6/12).
buRaltruli gatareba: 1.
cveTis daricxva wlis pirveli naxevrisaTvis, Zveli normiT: d-ti _ cveTisa da amortizaciis xarji - 2000; k-ti _ dagrovili cveTa
2.
-
2000.
cveTis daricxva wlis meore naxevrisaTvis, axali normiT: d-ti - cveTisa da amortizaciis xarji – 3103; k-ti - dagrovili cveTa aRniSnuli
operaciebis
- 3103. buRaltrul
aRricxvaSi
asaxvis
Semdeg,
ZiriTadi
saSualebebis angariSis debetSi darCeba aqtivis gadafasebuli Rirebuleba (150000 lari), gadafasebis rezervis angariSis kreditSi - gadafasebiT gamowveuli fasmateba (30000 lari) da dagrovili cveTis angariSze – 65103 lari (60000+2000+313). maSasadame,
ZiriTadi
saSualebebis
sabalanso
Rirebuleba
2008
wlis
31
dekembrisaTvis 84897 laris (150000+6503) toli iqneba. im SemTxvevaSi, Tu
aqtivis sabalanso Rirebuleba adre Camofasebuli da xarjad
iyo aRiarebuli, davuSvaT, 10000 lariT, pirvel rigSi, gadafasebuli TanxiT unda aRsdges Semosavali igive odenobiT (10000 lari), nameti TanxiT ki, dakreditdes kapitalis Sesabamisi angariSi.
buRaltruli gatarebebi: d-ti - ZiriTadi saSualebebi
- 30000;
k-ti - arasaoperacio Semosavali
-
k-ti - ZiriTadi saSualebebis gadafasebis rezervi magaliTi: ZiriTadi saSualebebis gadafaseba (eliminirebis meTodi):
10000; 20000.
135 2008 wlis 1 ianvrisaTvis sawarmos balansze iricxeboda Senoba: - pirvandeli RirebulebiT
2000000 lari;
- dagrovili cveTa
500000 lari;
sabalanso Rirebuleba
1500000 lari.
- Senobis sasargeblo gamoyenebis vada
20 weli;
- amortizaciis wliuri norma
5%;
- cveTis daricxvis meTodi
-
wrfivi.
- Senoba gadafasda 2008 wlis 1 ivliss. gadafasebuli Rirebuleba 1800000 lari; - aqtivis sasargeblo gamoyenebis darCenili vada (14.5 weli) ar Secvlila. Senobis
gadafasebuli
Rirebuleba
(1800000
lari)
misi
srulad
amortizebis
mizniT, 14,5 welze unda gadanawildes da Sesabamisad, ganisazRvros cveTis wliuri norma. igi 6,9%-ia (1800000 / 14,5) / 1800000)X100). Senobis gadafasebis operaciebis buRaltruli aRricxvisaTvis unda ganisazRvros 2008 wlis cveTis Tanxa, romelic udris 108050 lars, m.S. wlis pirveli naxevrisaTvis wlis meore naxevrisaTvis -
50000 lari (2000000X5%) /2 Zveli normiT; 62100 lari (1800000X6,9%) /2 axali normiT.
e. i. wlis meore naxevrisaTvis cveTa gaiangariSeba gadafasebuli Rirebulebidan, axali normiT. buRaltruli gatarebebi: 1.
cveTis daricxva 2008 wlis pirveli naxevrisaTvis: d-ti - amortizaciis xarji - 50000; k-ti - dagrovili cveTa
2.
- 50000.
Senobis gadafaseba fasmatebis TanxiT (1800000-(2000000-500000-50000)): d-ti - Senobebi - 350000; k-ti - ZiriTadi saSualebebis gadafasebis rezervi - 350000.
3.
gadafasebis rezervis angariSze, Senobebis gadafasebis Sedegad miRebuli fasmatebis asaxvis Semdeg, dagrovili cveTa Camoiwereba (eliminirdeba): d-ti - dagrovili cveTa k-ti - Senobebi
4.
- 550000; -
550000.
cveTis daricxva 2008 wlis meore naxevrisaTvis: d-ti - amortizaciis xarji
- 62100;
k-ti - dagrovili cveTa - 62100.
136 Senobis gadafasebis operaciebis buRaltrul aRricxvaSi asaxvis Semdeg, sawarmos finansuri angariSgeba Semdeg saxes miiRebs: balansi (fragmenti)
Senobebi: gadafasebili RirebulebiT 1800000 dagrovili cveTa
62100
sabalanso Rirebuleba
1737900
ZiriTadi saSualebebis gadafasebis rezervi 350000
angariSgeba mogebisa da zaralis Sesaxeb (fragmenti) cveTisa da amortizaciis xarji: Zveli normiT
100000;
gadafasebiT gamowveuli fasmateba sul
12100;
112100.
an, SesaZlebelia agreTve, mogeba-zaralis angariSgebaSi wlis ganmavlobaSi dasaricxi cveTa Sesabamisi TanxiT Zveli da axali normiT calk-calke aisaxos. maSin mogebazaralis angariSgeba Semdeg saxes miiRebs: angariSgeba mogebisa da zaralis Sesaxeb (fragmenti) cveTisa da amortizaciis xarji: Zveli normiT
50000;
axali normiT sul aRniSnulidan
gamomdinare,
62100; 112100.
ZiriTadi
saSualebebis
gadafasebis
operaciebis
aRricxvisas, yuradReba unda mieqces or moments: gadafasebis momentamde, cveTis daricxva xdeba aqtivis pirvandeli Rirebulebidan; gadafasebis
momentisaTvis
dagrovili
cveTa
Camoiwereba
aqtivis
Rirebulebidan, xolo cveTis daricxva xdeba gadafasebuli Rirebulebidan.
pirvandeli
137
4.7. ZiriTadi saSualebebis aRiarebis Sewyvetis (gasvlis) aRricxva
ZiriTadi saSualebebis aRiarebis Sewyveta (gasvla) sxvadasxva mizeziT SeiZleba iyos ganpirobebuli. aseTebia: ZiriTadi saSualebebis realizacia, usasyidlod gadacema (gaCuqeba), fizikuri an moraluri siZvelis gamo Camowera da sxva. bass-is mixedviT,
ZiriTadi saSualebis obieqtis sabalanso Rirebulebis aRiareba
wydeba: gayidvis SemTxvevaSi; an rodesac misi gayidvidan an gamoyenebidan aranairi ekonomikuri sargeblis miReba aRar aris mosalodneli. `ZiriTadi saSualebis erTeulis aRiarebis Sewyvetis Sedegad miRebuli Semosuloba an zarali unda Sevides im periodis mogebaSi an zaralSi, rodesac aRiarebis Sewyveta moxda (garda im SemTxvevisa, rodesac bass 17 moiTxovs gansxvavebul midgomas aqtivis ukuijariT gayidvaze). Semosuloba
ar unda klasificirdes rogorc amonagebi~ (bass
16). Semosuloba an zarali, romelic warmoiSoba ZiriTadi saSualebebis erTeulis aRiarebis Sewyvetisas, unda ganisazRvros, rogorc sxvaoba wminda gasvlis amonagebsa (Tu aseTi arsebobs) da maT sabalanso Rirebulebas Soris. misaRebi sazRauri ZiriTadi saSualebebis erTeulis gasvlidan Tavdapirvelad aRiricxeba misi realuri RirebulebiT. Tu am erTeulze gadaxda ganvadebulia, sazRauris aRiareba Tavdapirvelad xdeba realuri fasis ekvivalentiT. sxvaoba sazRauris nominalur Rirebulebasa da realuri fasis ekvivalents Soris aisaxeba, rogorc saprocento amonagebi bass 18-is Sesabamisad, sazRauris faqtobrivi Semosavlis gamosaxatavad. ZiriTadi saSualebebis Camoweris gavrcelebuli formaa maTi realizacia. ZiriTadi saSualebebis
realizaciisas,
miRebuli
amonagebi
gansxvavdeba
sabalanso
Rirebulebisagan, romelic warmoadgens sxvaobas aqtivis pirvandel Rirebulebasa da dagrovil cveTas Soris. amis mizezia is, rom sawarmos mier SemuSavebuli cveTisa da amortizaciis daricxvis grafiki, srulad ver asaxavs
mocemuli saSualebis sabazro
Rirebulebis realur cvlilebas. sxvaoba realizaciidan miRebul amonagebsa da aqtivis sabalanso Rirebulebas Soris SeiZleba iyos mogeba an zarali.
138 ZiriTadi saSualebebis daSlisa da demontaJis xarjebi ganixileba, rogorc realizaciidan miRebuli Semosavlis Semcireba, e. i. isini iwveven mogebis Semcirebas an zaralis zrdas. ZiriTadi saSualebebis usasyidlod (gaCuqeba) gacemisas, sabazro RirebulebiT. sxvaoba sabazro
sawarmo mas asaxavs
da sabalanso Rirebulebas Soris aisaxeba
mogebis an zaralis saxiT.
magaliTi: ZiriTadi saSualebebis realizacia: 1.
sawarmom
gayida danadgari 15000 larad, dRg 2700 lari;
saaRricxvo monacemebi: -
pirvandeli Rirebuleba
24000 lari;
-
narCeni Rirebulebaa
4000 lari,
-
sasargeblo moxmarebis vada - 4 weli;
-
cveTis daricxvisaTvis gamoiyeneba cifrebis jamis meTodi;
-
gayidvamde aqtivi eqspluataciaSi iyo 2 weli. daricxulia amortizacia: wlebis jami – 10 (4+3+2+1); cveTadi Rirebuleba 20000 (24000 - 4000); pirveli weli
-
20000 X 4/10 = 8000;
meore weli
-
20000 X 3/10 = 6000;
sul dagrovili cveTis Tanxa 14000 lari; buRaltruli gatareba: d-ti - fuladi saSualebebis angariSebi - 17700; d-ti - dagrovili
cveTa
-
14000;
k-ti - ZiriTadi saSualeba k-ti - gadasaxdeli dRg
-
24000;
-
k-ti - arasaoperacio mogeba
2700; -
5000.
maSasadame, Tu realizaciidan miRebuli amonagebi aRemateba aqtivis sabalanso Rirebulebas, Sedegad miiReba mogeba, mogeba~
-
kreditSi,
xolo
romelic aisaxeba
sawinaaRmdego
angariSze `arasaoperacio
SemTxvevaSi,
miRebuli
zarali
-
`arasaoperacio zaralis~ angariSze, debetSi. ZiriTadi saSualebebis realizaciidan
139 miRebuli mogeba
aisaxeba
mogeba-zaralis angariSgebaSi, rogorc arasaoperacio
Semosavlebi, xolo zarali, rogorc arasaoperacio xarjebi.
140
Tavi V. aramaterialuri aqtivebis aRricxva 5.1. aramaterialuri aqtivebis arsi da saxeebi aramaterialuri aqtivebi grZelvadiani aqtivebis erTerT saxes warmoadgens. bass 38-is
`aramaterialuri
identificirebadi
aqtivebi~
arafuladi
mixedviT,
aqtivi,
fizikuri
`aramaterialuri formis
gareSe~.
aqtivi am
aris
ganmartebiT
moiTxoveba aqtivis identificirebadoba, gudvilisagan misi gamijvnis mizniT. aqtivi akmayofilebs aramaterialuri aqtivis ganmartebis identificirebadobis kriteriums, roca igi: gancalkevebadia, e. i. SesaZlebelia misi gamoyofa da gayidva, gadacema, licenzireba, gaqiraveba an gacvla calke an masTan dakavSirebul xelSekrulebasTan, aqtivTan an valdebulebasTan erTad; an warmoiqmneba
saxelSekrulebo
an
sxva
iuridiuli
uflebebiT,
miuxedavad
imisa,
SesaZlebelia Tu ara aRniSnuli uflebebis gadacema an gancalkeveba sawarmosgan an sxva uflebebisa da movaleobebisagan. bass-is mixedviT, `sawarmo akontrolebs aramaterialur aqtivs, Tu mas gaaCnia resursebis momavali ekonomikuri sargeblis miRebis ufleba. amasTan, mas SeuZlia SezRudos am sargeblis sxvebis mier miRebis ufleba~. bazrisa da teqnikurma codnam SesaZloa warmoqmnas momavali ekonomikuri sargebeli. sawarmo akontrolebs am sargebels, Tu, magaliTad, codna daculia iuridiuli uflebebiT, iseTi, rogoricaa: saavtoro uflebebi, savaWro xelSekrulebis SezRudviT (sadac es nebadarTulia), an momuSaveTa mier konfidencialobis dacvis iuridiuli movaleobiT. maSasadame, materialuri,
aramaterialur
nivTieri,
aqtivebs
xelSesaxebi
forma
miekuTvneba ar
saSualebebi,
gaaCniaT,
magram
romelTac
sawarmosaTvis
xangrZlivi periodis ganmavlobaSi ekonomikuri sargeblis motana SeuZliaT. aramaterialuri aqtivisagan misaRebi momavali ekonomikuri sargebeli SeiZleba moicavdes saqonlis an momsaxurebis realizaciidan amonagebs, xarjebis ekonomias an sawarmos mier aqtivis gamoyenebis Sedegad miRebul raime sxva sargebels. swored aRniSnuli Taviseburebebidan gamomdinare, Zneldeba aramaterialuri aqtivebis Rirebulebis Sefaseba, xolo maTi sasargeblo gamoyenebis vada, xSirad
141 gansazRvras ar eqvemdebareba. aqedan gamomdinare, Znelia aramaterialuri aqtivebis gamoyenebiT misaRebi momavali ekonomikuri sargeblis dadgenac. aramaterialuri aqtivebi, umetes SemTxvevaSi, maTi mflobelebis
uflebebis
legalizacias, an sakuTrebis uflebidan gamomdinare, maTi upiratesobis mxardaWeras emsaxureba. aramaterialur
aqtivebs
miekuTvneba:
samecniero
an
teqnikuri
codna,
axali
procesebi an sistemebi, licenziebi, inteleqtualuri sakuTreba, bazris Seswavla da savaWro
niSnebi
aramaterialuri
(sasaqonlo aqtivebis
niSnebisa
da
konkretuli
publikaciebis
magaliTebia:
dasaxelebebis
programuli
CaTvliT).
uzrunvelyofa,
patentebi, koncesiebi, saavtoro an sxva uflebebi, filmebi, klientebis CamonaTvali (sia), ipoTekuri momsaxurebis uflebebi, TevzWeris licenziebi, kvotebi importze, franSizi, bazris wili da samarketingo uflebebi, klientebTan an momwodeblebTan urTierTobebi, klientebis loialoba da sxva, Tu isini akmayofileben aqtivis
ganmartebas,
identificirebadobis,
resursebis
aramaterialuri
kontrolisa
da
momavali
ekonomikuri sargeblis arsebobis moTxovnebs. aramaterialuri koncesiebi,
saavtoro
aqtivebis
iseTi
saxeebi,
uflebebi,
savaWro
rogoricaa
niSnebi,
patentebi,
warmoadgenen
licenziebi,
sawarmos
uflebas
garkveul sferoSi. patenti:
aris
1)
gamogonebis
damadasturebeli
dokumentia,
romelic
misi
mflobelis avtorobas da gamogonebis drois gansazRvruli periodis ganmavlobaSi gamoyenebis
gansakuTrebul
uflebas
adasturebs;
2)
samewarmeo
saqmianobis
ganxorcielebis uflebis damadasturebeli dokumentia. maSasadame, patenti saxelmwifo aRiarebis
damadasturebeli
dokumentia.
igi
mis
mflobels
patentirebuli
sagnis
gamoyenebisa da monopoliuri Semosavlis miRebis uflebas aZlevs. patenti garkveuli vadiT gaicema. licenzia zogadad, saqmianobis ganxorcielebis nebarTvaa. 1) licenzia romelime saxis saqmianobis ganxorcielebis nebarTvaa. 2) licenzia saxelmwifo organoebis mier gacemuli nebarTvaa gansazRvrul sferoSi, vadebSi da moculobiT savaWro saqmianobis (m. S. saerTaSoriso ekonomikuri) ganxorcielebis Sesaxeb. koncesia
ekonomikuri
agentebis
samarTalurTierTobaa,
rodesac
erTi
mxare
(uflebamosili) meore (mosargeble) mxares gadascems uflebamosilebas, samewarmeo saqmianobaSi gamoyenebis mizniT, anazRaurebad safuZvelze, vadiT an uvadod. koncesiis xelSekruleba
iTvaliswinebs
gansakuTrebuli
uflebebis,
saqmiani
reputaciisa
da
142 komerciuli
gamocdilebis
gamoyenebas
mkacrad
gansazRvrul
farglebSi
da
moculobiT. saavtoro
ufleba
literaturisa
da
xelovnebis
dargSi
avtoris
mier
Sesrulebuli naSromis gavrcelebisa da tiraJirebis kanoniT miniWebuli monopoliuri uflebaa.
literaturisa
da
xelovnebis
nimuSebis,
kompiuteruli
programuli
uzrunvelyofis da sxva analogiuri aqtivebis tiraJirebis ufleba kopiraitad iwodeba. franSizi (SeRavaTi, privilegia) warmoadgens erTi sawarmos mier meoreze mis sakuTrebaSi arsebuli materialuri da aramaterialuri aqtivebis gamoyenebis uflebis gadacemas, konkretuli pirobebis dacviT, anazRaurebad safuZvelze. franSizi msxvili da mcire sawarmoebis urTierTobebisa da sameurneo integraciis formaa, rodesac msxvili sawarmo uflebas
(franSaizeri) mcire sawarmos Tavisi savaWro niSnis sargeblobis
gadascems,
SeRavaTiani
krediti,
anazRaurebad an
iyos
safuZvelze.
garanti
sesxis
franSaizerma miRebisas.
SeiZleba
mcire
gasces
mewarmeobisaTvis
franSaizis upiratesoba minimaluri danaxarjebiT biznesis ganviTarebaSi mdgomareobs. Tavis
mxriv,
Semosavlebs
franSaizeri minimaluri
afarToebs investirebiTa
saqmianobis da
geografiasa
riskiT,
inarCunebs
da
Sesabamisad,
organizaciul
kompaqturobas. franSaizma farTo gavrceleba vaWrobis, sayofacxovrebo momsaxurebisa da sastumro biznesSi hpova. savaWro
niSnebi
sawarmoebisa
da
maTi
produqciis
dasaxelebaa,
romelic
daculia kanonmdeblobiT sxva sawarmoebis mier arasanqcirebuli gamoyenebisagan. gudvili zogadad, sawarmos fass, mis saqmian reputacias niSnavs da yalibdeba
klientebTan
sawarmos
kargi
urTierTobebiT.
am
ZiriTadad,
urTierTobebis
mizezi
SeiZleba iyos sawarmos, rogorc sando mimwodeblis reputacia, sawarmos kargi marTva, kargi urTierToba personalTan, produqciisa da momsaxurebis maRali xarisxi, mogebis maRali norma, sawarmos kargi geografiuli mdebareoba da sxva. gudvili `momavali ekonomikuri sargebelia, romelic warmoiSoba iseTi aqtivebidan, romlebic individualurad ver ganisazRvreba da verc calke iqneba aRiarebuli~ (fass - 3). samecniero-kvleviTi da sacdel-sakonstruqtoro samuSaoebis danaxarjebi yvela im danaxarjs moicavs, romelic uSualod dakavSirebulia samecniero-kvleviTi da sacdel-sakonstruqtoro saqmianobasTan, romelime praqtikuli miznis an gamoyenebis sferos
Sesaxeb
codnis
amaRlebasTan,
gaumjobesebis samuSaoebTan.
konkretuli
nakeTobis
danergvis
an
misi
143 sxva
aramaterialur
aqtivebs
SeiZleba
miekuTvnos,
magaliTad,
eleqtronul
gamomTvleli manqanebis programuli uzrunvelyofis xarjebi da sxva. aramaterialuri
aqtivebis
aRricxva
xdeba
TiToeuli
konkretuli
saxis
aramaterialuri aqtivisaTvis gankuTvnil angariSze. amJamad
moqmedi
angariSTa
gegmiT,
aramaterialuri
aqtivebis
aRsaricxavad
gaTvaliswinebulia grZelvadiani aqtivebis jgufi 2500 – `aramaterialuri aqtivebi~, kerZod, angariSebi: 2510
– licenziebi;
2520 _ koncesiebi; 2530 _ patentebi; 2540 _ gudvili; 2590 _ sxva aramaterialuri aqtivebi; xolo aramaterialuri aqtivebis amortizaciis aRsaricxavad gaTvaliswinebulia jgufi 2600 – `aramaterialuri aqtivebis amortizacia~, kerZod, angariSebi: 2610 – licenziebis amortizacia; 2620 _ koncesiebis amortizacia; 2630 _ patentebis amortizacia; 2690 _ sxva aramaterialuri aqtivebis amortizacia. unda aRiniSnos, rom buRaltruli aRricxvis saerTaSoriso standartebis bolo SesworebiT, gudvili ar unda amortizirdebodes. amis nacvlad, sawarmom, gudvili unda Seamowmos gaufasurebaze yovelwliurad, an ufro xSirad, Tu movlenebi da Secvlili garemoebebi mianiSneben, rom is SeiZleba gaufasurebuli iyos bass 36-is `aqtivebis gaufasureba~ Sesabamisad. amitom angariSi 2640
`gudvilis amortizacia~
pirdapiri mniSvnelobiT ar gamoiyeneba. aramaterialuri
aqtivebis
aRricxvisas
gaTvaliswinebul
ZiriTadi momentebi:
pirvandeli Rirebulebis gansazRvra;
sasargeblo gamoyenebis vadis dadgena;
amortizaciis aRricxva.
5.2. aramaterialuri aqtivebis SeZenis aRricxva
unda
iqnas
Semdegi
144 aramaterialuri aqtivebis SeZena kapitaluri dabandebis gansakuTrebul saxes warmoadgens. bass-is mixedviT, aramaterialuri aqtivis aRiareba unda moxdes maSin, rodesac: mosalodnelia
aqtivze
mikuTvnebadi
momavali
ekonomikuri
sargeblis
saswarmoSi
Semosvla; an SesaZlebelia aqtivis TviTRirebulebis saimedod Sefaseba. sawarmom gonivrulad da dasabuTebulad unda Seafasos momavali ekonomikuri sargeblis Semosvlis albaToba, aqtivis sasargeblo moxmarebis vadis ganmavlobaSi. aramaterialuri aqtivis sawyisi Sefaseba TviTRirebulebiT unda moxdes. sawarmoSi aramaterialuri aqtivis miRebia SeiZleba moxdes Semdegi gzebiT:
calke SeZena;
SeZena, rogorc sawarmoTa gaerTianebis nawili;
SeZena saxelmwifo grantis saSualebiT;
aqtivebis gacvla;
sawarmoSi warmoqmnili aramaterialuri aqtivi. sawarmos mier aramaterialuri aqtivis calke
Sesasyidad
gadaxdili fasi
asaxavs mis molodins momavali ekonomikuri sargeblis Semodinebis SesaZleblobis Sesaxeb. calke Sesyiduli aramaterialuri aqtivis TviTRirebuleba, Cveulebriv, SeiZleba saimedod Sefasdes, gansakuTrebiT, Tu Sesyidva fuladi saSualebebis an sxva fuladi aqtivebis gadaxdiT xdeba. aramaterialuri aqtivis TviTRirebuleba moicavs: Sesyidvis fass, sxvadasxva mosakreblebisa da aradabrunebadi gadasaxadebis CaTvliT (SeRavaTebisa da fasdaklebebis gamoklebiT); aqtivis gamosayeneblad momzadebaze gaweul pirdapir danaxarjebs. bass-is
mixedviT,
aqtivis
gamosayeneblad
momzadebaze
gaweul
pirdapir
danaxarjebs miekuTvneba:
daqiravebiT momuSaveTa gasamrjeloebis danaxarjebi;
profesiuli danaxarjebi;
aqtivis Sesabamisi muSaobis Semowmebis danaxarjebi. aramaterialuri aqtivebis TviTRirebulebaSi ar Seitaneba:
axali produqciis an momsaxurebis aTvisebis danaxarjebi;
axal adgilze, an klientebis axal jgufTan biznesis warmoebis danaxarjebi;
145
administraciisa da sxva zednadebi xarjebi.
aramaterialuri aqtivebis sabalanso RirebulebaSi danaxarjebis aRiareba wydeba sawarmos xelmZRvanelobisTvis saWiro formiT misi SesaZlo gamoyenebis momentidan. aqedan gamomdinare, aramaterialuri aqtivis gamoyenibisas an misi ganmeorebiTi moxmarebisas gaweuli danaxarjebi ar Sedis am aqtivis sabalanso RirebulebaSi. igive SeiZleba iTqvas aramaterialuri aqtivis srulyofasTan dakavSirebul, magram ara aucilebel xarjebzec. am operaciebTan dakavSirebuli Semosavlebi da danaxarjebi gawevisTanave aRiardeba Sesabamisi jgufis Semosavlebad da xarjebad, aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb. aramaterialuri aqtivebis SeZenis operaciebis aRricxva ZiriTadi saSualebebis miRebis aRricxvis analogiuria. maTi SeZenisas debetdeba Sesabamisi aramaterialuri aqtivis amsaxveli angariSi da kreditdeba fuladi an gacvlaSi monawile sxva romelime saSualebebis amsaxveli angariSi. calke
SeZenili
aramaterialuri
aqtivebi
buRaltrul
aRricxvaSi
aisaxeba
gatarebiT: d-ti - aramaterialuri aqtivebi; k-ti – fuladi saSualebebis angariSebi; SesaZlebelia normaluri
aramaterialuri
sakredito
aqtivebi
pirobebiT.
am
SeZenil
SemTxvevaSi
iqnes
gadaxdis
bass
38-is
gadavadebiT,
mixedviT
`misi
TviTRirebuleba fulad formaSi gamoxatuli fasis eqvivalenturia. am Tanxas da mTlian gadaxdebs Soris sxvaoba aRiardeba rogorc saprocento danaxarji, kreditis periodis
ganmavlobaSi,
Tu
igi
ar
iqneba
kapitalizebuli
bass
23-iT
`sesxis
sargeblobasTan dakavSirebuli danaxarjebi~ nebadarTuli meTodis Sesabamisad~. buRaltruli gatarebebi: 1.aramaterialuri aqtivebis kreditiT SeZena, sesxis procentis kapitalizaciis gareSe: d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT); k-ti – valdebulebebi mowodebiT. 2. aramaterialuri aqtivebis kreditiT SeZena, sesxis procentis kapitalizaciisas: d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT); k-ti – valdebulebebi mowodebiT; k-ti – gadasaxdeli procentebi. aramaterialuri gaweuli
SemTxveviTi
aqtivebis
gamoyenebisas,
danaxarjebi,
an
rogoricaa
maTi
ganmeorebiT
magaliTad,
moxmarebisas
aqtivis
Semdgom
146 srulyofasTan dakavSirebuli araaucilebeli xarjebi, ar Seitaneba aqtivis sabalanso RirebulebaSi
da
maTi
gawevisTanave
aRiardeba
xarjad,
Sesabamisad,
aisaxeba
gaerTianebis
nawili,
angariSgebaSi mogebisa da zaralis Sesaxeb. aramaterialuri
aqtivebis
SeZena,
rogorc
sawarmoTa
dakavSirebulia ra sawarmoTa gaerTianebasTan, regulirdeba fass 3-iT
`sawarmoTa
gaerTianeba~, romlis mixedviTac `Tu aramaterialuri aqtivi SeZenilia sawarmoTa gaerTianebis dros, maSin am aramaterialuri aqtivis TviTRirebulebaa SeZenis dros arsebuli
misi
realuri
Rirebuleba~.
sawarmoTa
gaerTianebis
gziT
miRebul
aramaterialur aqtivebs myidveli aRiarebs SeZenis dRes, gudvilisagan gancalkevebiT, Tu am aqtivis realuri Rirebuleba SesaZlebelia saimedod ganisazRvros, miuxedavad imisa, SeZenil sawarmos es aqtivi aRiarebuli hqonda Tu ara sawarmoTa gaerTianebamde. magaliTad, aseTi SeiZleba iyos daumTavrebeli samecniero-kvlevisa da
sacdel-
sakonstruqtoro samuSaoTa proeqtebi. sawarmoTa
gaerTianebisas
SeZenili
aramaterialuri
aqtivebis
realuri
Rirebulebis saimedod gansazRvra SeuZlebelia, Tu igi warmoqmnilia iuridiuli an sxva saxis saxelSekrulebo uflebiT, ar aris gancalkevebadi, an ar arsebobs msgavsi aqtivebis gacvlis operaciebis gamocdileba. aramaterialuri
aqtivebis
realuri
Rirebulebis
gansazRvras
uzrunvelyofs
aqtiur bazarze kotirebuli sabazro fasebi, xolo Tu aramaterialuri aqtivebis aqtiuri bazari ar arsebobs, aqtivis TviTRirebuleba im TanxiT ganisazRvreba, rasac sawarmo gadaixdida aqtivis Sesrulebuli
garigebis
Sesyidvis dRes, `gaSlili xelis manZilis~ principiT Sedegad
arsebuli
informaciis
safuZvelze,
msgavsi
aqtivebisaTvis bolo dros Semdgari garigebebis Sedegebis gaTvaliswinebiT. bass 38-is mixedviT `sawarmoTa gaerTianebis dros SeZenili aramaterialuri aqtivi SesaZlebelia gancalkevebadi iyos, magram mxolod Sesabamis materialur an aramaterialur aqtivTan erTad~. magaliTad, bunebrivi wyaros wylis savaWro niSani, romelic dakavSirebulia romelime konkretul wyarosTan, unda gaiyidos am wyarosTan erTad.
Sesabamisad,
gudvilisagan
myidveli
gancalkevebiT,
aRiarebs Tu
aqtivebis
jgufSi
Semavali
jgufs,
rogorc
calkeuli
erT
aqtivis
aqtivs, realuri
Rirebulebis saimedod Sefaseba SeuZlebelia. aramaterialuri aqtivebis, rogorc sawarmoTa gaerTianebis nawilis SeZena, calke SeZenili
aramaterialuri
aqtivebis
msgavsad
aisaxeba
gatarebiT: d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT); d-ti – gudvili; k-ti – fuladi saSualebebis angariSebi; an
buRaltrul
aRricxvaSi
147 k-ti – valdebulebebi mowodebiT. aramaterialuri
aqtivebis
SeZena
saxelmwifo
grantis
saSualebiT
SeiZleba
ganxorcieldes gadaxdis gareSe an nominaluri kompensaciiT. aseTi SeiZleba iyos saxelmwifos mier sawarmoze sxvadasxva uflebebis gadacema, rogoricaa, magaliTad, aeroportebSi TviTmfrinavebis dajdomis ufleba, satelevizio da radio mauwyeblobis ufleba da sxva. aramaterialuri aqtivebis SeZena saxelmwifo grantis saSualebiT regulirdeba bass 20-is `saxelmwifo grantebis buRaltruli aRricxva da saxelmwifo daxmarebis ganmartebiTi SeniSvnebi~
mixedviT.
rac Seexeba usasyidlod miRebul
aramaterialur aqtivebs, buRaltrul aRricxvaSi igi aisaxeba gatarebiT: d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT); k-ti – rezervebi da dafinanseba. aramaterialuri aqtivebis miReba SeiZleba moxdes aqtivebis gacvlis gziT. bassiT nebadarTulia erTi an ramdenime aramaterialuri aqtivis arafulad aqtivze, an fuladi da arafuladi aqtivebis kombinaciaze gacvla. gacvlisas aramaterialuri aqtivis TviTRirebulebis Sefaseba mocemuli aqtivis realuri RirebulebiT xdeba, Tu amas xels ar uSlis: gacvlis operaciis komerciuli safuZvlis ararseboba; SeuZlebelia rogorc miRebuli, ise gacemuli aqtivis realuri Rirebulebis saimedod Sefaseba. aqtivebis
gacvlis
gziT
miRebuli
aramaterialuri
aqtivebi
buRaltrul
aRricxvaSi aisaxeba Semdegnairad: 1.
erTi
aramaterialuri
aqtivis
gacvla
meoreze.
am
SemTxvevaSi
miRebuli
aramaterialuri aqtivi aisaxeba misi realuri RirebulebiT, xolo maszed gacvlili aramaterialuri aqtivi Camoiwereba sabalanso RirebulebiT, dagrovili amortizaciis gaTvaliswinebiT: d-ti - aramaterialuri aqtivebi (miRebuli aqtivis RirebulebiT); d-ti - aramaterialuri aqtivebis amortizacia (gasuli aqtivis); k-ti - aramaterialuri aqtivebi (gasuli aqtivis RirebulebiT); k-ti – arasaoperacio Semosavali. an d-ti – arasaoperacio zarali. 2.
aramaterialuri
aqtivis
miReba
sxva
arafulad
aqtivze,
saSualebebze gacvliT: d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT);
magaliTa,
ZiriTad
148 d-ti – ZiriTadi saSualebebis cveTa (gasuli obieqtis); k-ti – ZiriTadi saSualebebi (gasuli obieqti). 3.
aramaterialuri
aqtivis
miReba
fuladi
da
arafuladi
aqtivebis
kombinaciaze
gacvliT: d-ti - aramaterialuri aqtivebi (aqtivebis saxeebis mixedviT); d-ti – ZiriTadi saSualebebis cveTa (gacvlili obieqtis dagrovili cveTiT); d-ti – fuladi saSualebebi (damatebiT miRebuli fuladi TanxiT); an k-ti – fuladi saSualebebi (damatebiT gacemuli fuladi TanxiT); k-ti – ZiriTadi saSualebebi (gasuli obieqtis sabalanso RirebulebiT). aramaterialuri SesaZlebelia
aqtivis
warmoiqmnas
akmayofilebdes misi aqtivad
miReba
sawarmoSi
aramaterialuri
aqtivi,
warmoqmnis
gziT.
romelic
sawarmoSi
Cveulebriv,
unda
aRiarebis kriteriumebs. am mizniT unda moxdes aqtivis
warmoqmnis procesis klasifikacia. bass-is mixedviT amgvari klasificireba xdeba: samecniero-kvleviTi samuSaoebis fazad; sacdel-sakonstruqtoro samuSaoebis fazad. Tu sawarmo ver axerxebs am fazebis erTmaneTisagan gamijvnas, masze gaweul danaxarjebs samecniero-kvleviTi samuSaoebis fazas miakuTvnebs. samecniero-kvleviT samuSaoebs miekuTvneba: axali codnis miRebisaTvis warmarTuli saqmianoba; samecniero aRmoCenebis an sxva codnis gamoyenebis saSualebis
Zieba, Sefaseba da
saboloo SerCeva; masalebis,
mowyobilobebis,
saqonlis,
procesebis,
sistemis
an
momsaxurebis
alternativebis Zieba; axali an gaumjobesebuli masalebis,
mowyobilobebis, saqonlis, procesebis, sistemis an
momsaxurebis SesaZlo alternativebis formulireba, dizaini, Sefaseba da saboloo SerCeva. samecniero-kvleviT samuSaoebze gaweuli danaxarjebi, dakavSirebulia ra axali samecniero an teqnikuri codnis SeZenis mizniT winaswar dagegmil kvleva-ZiebasTan, maTi
gawevisTanave
kapitalizeba
da
aisaxeba
maSasadame,
mimdinare ar
periodis
warmoadgens
danaxarjebSi,
aramaterialur
ar
aqtivs.
xdeba
misi
`samecniero-
kvleviTi samuSaoebis Sedegad warmoqmnili arc erTi aramaterialuri aqtivis aRiareba ar unda moxdes. samecniero-kvleviT samuSaoebze gaweuli danaxarjebis aRiareba xarjis saxiT unda moxdes maSin, rodesac gaweul iqneba danaxarji~ (bass38).
149 rac
Seexeba
sacdel-sakonstruqtoro
romelic warmoiqmneba
danaxarjebs,
`aramaterialuri
aqtivi,
sacdel-sakonstruqtoro samuSaoebis Sedegad, unda aRiardes
mxolod maSin, rodesac sawarmos SeuZlia aCvenos: teqnikurad ganxorcielebadia aramaterialuri aqtivis dasruleba ise,
rom rom misi
gamoyeneba an gayidva gaxdes SesaZlebeli; aramaterialuri aqtivis dasrulebisa da gamoyenebis an misi gayidvis ganzraxva; aramaterialuri aqtivis gamoyenebis an gayidvis unari; Tu rogor warmoqmnis aramaterialuri aqtivi momaval ekonomikur sargebels. sawarmom
unda
aCvenos
aramaterialuri
aqtivis
gamoyenebis
Sedegebis
amasTan, an
TviT
aramaterialuri aqtivis bazris arseboba, an Tu misi sawarmoSi gamoyenebaa ganzraxuli - aramaterialuri aqtivis sargeblianoba; sacdel-sakonstruqtoro samuSaoebis dasrulebisa da aramaterialuri aqtivis gamoyenebis an gayidvisaTvis saWiro adekvaturi teqnikuri, finansuri da sxva resursebis arseboba; sacdel-sakonstruqtoro samuSaoebis mimdinareobisas gaweuli, aramaterialur aqtivze mikuTvnebadi, danaxarjebis saimedod Sefasebis unari~. bass
38-is
TviTRirebuleba
mixedviT, moicavs
sawarmoSi
yvela
warmoqmnili
danaxarjs,
aramaterialuri
romlebic
SeiZleba
aqtivis
pirdapir
iqnas
mikuTvnebuli an gonivrul da dasabuTebul safuZvelze ganawilebuli, aqtivis Seqmnaze, warmoebasa
da
gamiznuli
gamoyenebisaTvis
momzadebaze.
TviTRirebuleba,
Tu
es
mizanSewonilia, moicavs: aramaterialuri
aqtivis
Sesaqmnelad
gamoyenebul
an
moxmarebul
masalebsa
da
momsaxurebaze gaweul danaxarjebs; aqtivis SeqmnaSi uSualod dakavebuli personalis xelfasebs, gasamrjeloebs da maT dasaqmebasTan dakavSirebul sxva danaxarjebs; mosakrebels iuridiuli uflebis registraciaze; aqtivis Sesaqmnelad gamoyenebuli licenziebis an patentebis amortizacias.
sawarmoSi warmoqmnili aramaterialuri aqtivis TviTRirebulebis komponentebs ar warmoadgens: gayidvis, administraciuli da sxva saerTo zednadebi xarjebi, garda im SemTxvevisa, rodesac SesaZlebelia am danaxarjebis pirdapir mikuTvneba qtivis gamoyenebisaTvis momzadebaze;
150 naTlad gamokveTili araefeqturoba da sawyisi saoperacio danakargebi, rasac adgili aqvs aqtivis gegmuri maCveneblebis miRwevamde; aRniSnuli aqtivis saeqsplutaciod personalis momzadebaze gaweuli danaxarjebi.
aqedan
gamomdinare,
sacdel-sakonstruqtoro
samuSaoebis
danaxarjebi
aisaxeba
aramaterialuri aqtivis angariSis debetSi, Sesabamisi danaxarjebis an valdebulebebis amsaxveli angariSebis kreditTan korespondenciiT. rac
Seexeba
saxelwodebas, analogiurs,
sawarmoSi
publikaciebis bass-is
mixedviT
warmoqmnil
sasaqonlo
niSnebs,
dasaxelebebs,
klientebis
igi
aRiardes
ar
unda
Jurnal-gazeTebis
CamonaTvals
da
aramaterialur
sxva
aqtivebad,
ramdenadac amgvar muxlebze gaweuli danaxarjebis gamorCeva mTlianad biznesis ganviTarebis TviTRirebulebisagan SeuZlebelia. sawarmoSi warmoqmnili gudvili ar unda aRiardes aqtivad. sawarmoSi warmoqmnili gudvilis aqtivad aRiareba ar xdeba, radgan is ar aris sawarmos mier kontrolirebuli identificirebadi resursi, romlis TviTRirebulebis saimedod Sefaseba SesaZlebelia. sawarmoSi warmoqmnili gudvili ver akmayofilebs aqtivad aRiarebis kriteriumebs, arc gancalkevebadia da arc saxelSekrulebo an sxva iuridiuli uflebebidan warmoSobili.
5.3. aramaterialuri aqtivebis amortizaciis aRricxva
aramaterialuri aqtivad
aqtivi,
Tavdapirveli
warmoadgens
aRiarebis
Semdeg,
ra
grZelvadian
sasargeblo
aqtivs,
gamoyenebis
misi
Rirebuleba,
mTeli
periodis
ganmavlobaSi TandaTanobiT, amortizirebis gziT aRiardeba xarjad. `amortizacia aris aramaterialuri
aqtivis
cveTis
Tanxis
sistematuri
Camowera,
misi
sasargeblo
momsaxurebis vadis ganmavlobaSi~ (bass 38) maSasadame, msgavsad ZiriTadi saSualebebisa, aramaterialuri
aqtivebis
miRebisas
sawarmom
unda
gansazRvros
misi
sasargeblo
151 gamoyenebis periodi, Tu es SesaZlebelia. amitom, upirveles yovlisa, sawarmom unda Seafasos aramaterialuri aqtivis sasargeblo momsaxurebis vada ganusazRvrelia Tu SezRuduli, xolo aqtivis sasargeblo momsaxurebis SezRuduli vadis dadgenisas, gansazRvros misi xangrZlivoba. aRniSnulidan gamomdinare, cxadia, aramaterialuri aqtivebis aRricxva damokidebulia mis sasargeblo momsaxurebis vadaze. aramaterialuri aqtivi SezRuduli sasargeblo momsaxurebis vadiT amortizdeba, xolo ganusazRvreli sasargeblo momsaxurebis vadiT – ar amortizdeba. sawarmos mier aramaterialuri aqtivis sasargeblo momsaxurebis vada miiCneva ganusazRvrelad, Tu yvela mimdinare faqtoris gaanalizebis Semdeg ver ganisazRvreba im periodis SezRudva, romlis ganmavlobaSic mosalodnelia aqtivis mier sawarmoSi fuladi nakadebis Semosvlis gamomuSaveba. aramaterialuri aqtivis sasargeblo momsaxurebis vadis gansazRvrisas, mravali faqtoris gaTvaliswinebaa saWiro, maT Soris:
sawarmos mier aqtivis mosalodneli gamoyenebis xasiaTi da SesaZlebelia Tu ara aqtivis efeqturad marTva sxva mmarTveli gundis mier;
aqtivis tipiuri sasicocxlo cikli da sajaro informacia imave tipisa da msgavsi gamoyenebis aqtivebis sasargeblo momsaxurebis vadis winaswari Sefasebis Sesaxeb;
teqnikuri, teqnologiuri, komerciuli da sxva saxis moZveleba;
im dargis stabiluroba, romelSic moqmedebs aqtivi da aqtividan miRebul saqonelze an momsaxurebaze sabazro moTxovnis cvlilebebi;
konkurentebis an potenciuri konkurentebis mosalodneli qmedebebi;
aqtivis
momavali
ekonomikuri
sargeblis
miRebis
arsebuli
donis
SenarCuneba, danaxarjis done, sawarmos unari da survili am donis misaRwevad;
aqtivze kontrolis periodi da iuridiuli an msgavsi SezRudvebi am aqtivis gamoyenebaze, magaliTad, aqtivTan dakavSirebuli ijaris vadis gasvlis TariRi;
damokidebulia Tu ara aqtivis sasargeblo momsaxurebis vada sawarmos sxva aqtivebis sasargeblo momsaxurebis vadaze.
SezRuduli
sasargeblo
momsaxurebis
vadis
mqone
aramaterialuri
aqtivis
amortizebadi Tanxa sistematurad unda gadanawildes mis sasargeblo momsaxurebis vadaze. amortizeba iwyeba aqtivis gamoyenebis dawyebis momentidan da wydeba ori momentidan erT-erTis dadgomisas: 1.
Tu igi klasificirdeba, rogorc gasayidi;
2.
rodesac Sewydeba am aqtivis aRiareba.
152
SesaZlebelia gamoyenebul iqnes amortizaciis sxvadasxva meTodi, rogoricaa: wrfivi daricxvis (Tanabarzomieri Camoweris) meTodi; Semcirebadi naSTis meTodi; warmoebis erTeulTa jamis meTodi.
aramaterialuri aqtivebis amortizaciis daricxvis SerCeuli meTodi unda Seesabamebodes sawarmos mier aqtivis ekonomikuri sargeblis moxmarebis wess da gamoyenebul unda iqnes ucvlelad, periodidan periodamde,
Tu aqtivis mosalodneli ekonomikuri sar-
geblis moxmarebis xasiaTi ar icvleba. amortizaciis gamoyenebulma meTodma unda asaxos wesi, modeli, romlis mixedviTac sawarmo moelis aqtivis momavali ekonomikuri sargeblis moxmarebas. Tu am modelis saimedod gansazRvra SeuZlebelia, maSin gamoiyeneba wrfivi daricxvis (Tanabarzomieri Camoweris) meTodi. rogorc wesi, aqtivis amortizebadi Tanxa ganisazRvreba misi narCeni Rirebulebis gamoklebis Semdeg. aRniSnuli exeba aramaterialuri aqtivebis amortizebadi Tanxis gansazRvrasac. neul unda iqnes
bass 38-is Sesabamisad, aramaterialuri aqtivis narCeni Rirebuleba miCnulis tolad, garda im SemTxvevebisa, rodesac:
1. mesame mxares aRebuli aqvs aqtivis sasargeblo momsaxurebis vadis bolos misi Sesyidvis valdebuleba; an 2. arsebobs aqtiuri bazari aqtivisaTvis da: _ narCeni Rirebulebis gansazRvra SesaZlebelia am bazridan aRebuli informaciis safuZvelze; da _ mosalodnelia, rom es bazari iarsebebs aqtivis sasargeblo momsaxurebis vadis bolos.
nulisagan gansxvavebuli narCeni Rirebuleba niSnavs, rom sawarmo varaudobs aqtivis gasvlas, misi ekonomikuri momsaxurebis vadis dasrulebamde. aqtivis narCeni Rirebulebis Sefaseba efuZneba misi gasvlisas arsebul aRdgeniT Rirebulebas, romelic gamoiTvleba Sefasebis dRes arsebuli msgavsi aqtivebis fasebiT, romlebmac miaRwia TavianTi sasargeblo momsaxurebis vadis bolos da funqcionirebda am aqtivis gamoyenebis msgavs pirobebSi. narCeni Rirebuleba gadaisinjeba sul mcire yvela finansuri wlis bolos. narCen RirebulebaSi cvlileba aRiricxeba rogorc cvlileba saaRricxvo SefasebebSi bass 8-is Sesabamisad.
153 amortizaciis
daricxva
warmoadgens
ra
aramaterialuri
aqtivis
Rirebulebis
nawilis xarjad aRiarebas, Cveulebriv, aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb, garda im SemTxvevebisa, rodesac romelime standartis mixedviT nebadarTulia an moTxovnilia, rom amortizaciis xarji Setanil iqnes sxva aqtivis sabalanso RirebulebaSi. magaliTad, sawarmoo procesSi gamoyenebuli aramaterialuri aqtivebis amortizacia CairTveba maragis sabalanso RirebulebaSi bass 2 `sasaqonlo-materialuri faseulobebis” moTxovnis Sesabamisad. sxva
grZelvadiani
aqtivebisagan
gansxvavebiT,
aramaterialuri
aqtivebis
amortizaciis daricxvis ori varianti SeiZleba iqnas gamoyenebuli: 1.
rodesac
aramaterialuri
aqtivis
Rirebuleba
pirdapir
mcirdeba
daricxuli
amortizaciis TanxiT: d-ti - cveTisa da amortizaciis xarji; k-ti - aramaterialuri aqtivi (aqtivebis saxeebis mixedviT); am meTods amowurvis meTods uwodeben. 2. rodesac bass Semosavlebisa da danaxarjebis Sesabamisobis principis Tanaxmad, aramaterialuri aqtivis yovelwliurad dasaricxi amortizaciis Tanxa jer aRiardeba xarjad da aisaxeba aqtivis dagrovili amortizaciis angariSze, Semdeg ki aqtivis araamortizirebuli nawili ganisazRvreba sabalanso (narCeni) Rirebulebis saxiT: d-ti - cveTisa da amortizacis xarji; k-ti - aramaterialuri aqtivis amortizacia (aqtivebis saxeebis mixedviT).
amortizaciis
periodi
da
amortizaciis
meTodi
yoveli
wlis
bolos
unda
gadaisinjos da saWiroebis SemTxvevaSi Seicvalos. ganusazRvreli sasargeblo momsaxurebis vadis mqone aramaterialuri aqtivebi ar unda
iqnen
moeTxoveba
amortizebuli. Seamowmos
aramaterialuri
aqtivi
bass
36-is
ganusazRvreli gaufasurebaze,
`aqtivebis
gaufasureba~
sasargeblo misi
aRdgeniTi
mixedviT,
momsaxurebis da
sabalanso
Sedarebis gziT yovelwliurad, an aseTis saWiroebis mixedviT.
5.4. aramaterialuri aqtivebis gasvlis
sawarmos
vadis
mqone
Rirebulebis
154
aRricxva sawarmodan
aramaterialuri
aqtivebis gasvla
SeiZleba
gamoiwveuli
iyos
misi
gayidviT, an misgan ekonomikuri sargeblis miRebis SesaZleblobis amowurviT. bass-is mixedviT, aramaterialuri aqtivis aRiareba unda Sewydes: misi gasvlisas; an rodesac araviTari momavali ekonomikuri sargebeli ar aris mosalodneli aqtivis gamoyenebisa da Semdgomi gasvlis Sedegad. aramaterialuri aqtivebis gasvla SeiZleba gamoiwveuli iyos misi gayidviT, finansuri
ijariT,
usasyidlod
Sewyvetisas warmoqmnili
gadacemiT.
`aramaterialuri
aqtivis
Semosuloba an zarali unda ganisazRvros
aRiarebis
rogorc sxvaoba
aqtivis gasvlis wminda Semosavlebsa da aqtivis sabalanso Rirebulebas Soris da unda aRiardes mogebisa da zaralis angariSgebaSi, rodesac aqtivis aRiareba Sewydeba. Semosuloba ar klasificirdeba amonagebad~ (bass 38). aramaterialuri
aqtivebis
gasvlis
TariRis
gansazRvrisas,
sawarmom
unda
gamoiyenos saqonlis gayidvidan miRebuli amonagebis aRiarebis kriteriumebi (bass 18), xolo aqtivis gayidviT da ukuijaris pirobiT gasvlas - bass 17. aramaterialuri aqtivis gasvlisas misaRebi Tanxa Tavdapirvelad aRiardeba realuri RirebulebiT. Tu gadaxda aramaterialuri aqtivisaTvis gadavadebulia, maSin miRebuli anazRaureba Tavdapirvelad aRiardeba fuladi erTeulis ekvivalentis Sesabamisad. sxvaoba gadasaxadis nominalur Rirebulebasa da fulad ekvivalents Soris aRiardeba procentis saxiT miRebul amonagebad bass 18-is Sesabamisad, asaxavs ra faqtobriv sargebels moTxovnaze. aramaterialuri aqtivebis gayidva buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti - fuladi saSualebebis angariSebi (gayidvis RirebulebiT); d-ti - aramaterialuri aqtivebis amortizacia (dagrovili TanxiT); k-ti - aramaterialuri aqtivebi (pirvandeli RirebulebiT); k-ti - arasaoperacio mogeba; an piriqiT, d-ti - arasaoperacio zarali.
im SemTxvevaSi, Tu sawarmo iyenebs aramaterialuri aqtivebis gadafasebis rezervs da
aramaterialuri
aqtivebis
gasvlis
TariRisaTvis
gauqmdes da gadatanil iqnes mogebis angariSze: d-ti - aramaterialuri aqtivebis gadafasebis rezervi;
mas
gaaCnia
naSTi,
igi
unda
155 k-ti - arasaoperacio mogeba; an k-ti - gaunawilebeli mogeba.
aqtivis
sasargeblo
gamoyenebis
vadis
amowurvamde
gasuli
aramaterialuri
aqtivebis Camowera gatardeba: d-ti - aramaterialuri aqtivebis amortizacia (dagrovili TanxiT); d-ti - arasaoperacio zarali (sxvaobis TanxiT); k-ti - aramaterialuri aqtivebi (pirvandeli RirebulebiT).
5.5. aramaterialuri aqtivebis gadafasebis aRricxva aramaterialuri
aqtivebi
finansur
angariSgebaSi
sabalanso
RirebulebiT
aisaxeba. aramaterialuri aqtivebis sabalanso Rirebuleba aris Tanxa, romliTac igi asaxulia balansSi dagrovili amortizaciisa da dagrovili gaufasurebis zaralis gamoklebiT. politikiT
bass 38-is mixedviT, sawarmos SeuZlia airCios da Tavisi saaRricxvo gansazRvros
aramaterialuri
aqtivebis
sawyisi
aRiarebis
Semdgomi
Sefasebis modeli:
TviTRirebulebis modeli; an
gadafasebuli Rirebulebis modeli. aramaterialuri aqtivebi warmoadgens aqtivebis dajgufebas TavianTi bunebisa da warmoebis
procesSi
gamoyenebis
erTgvarovnebis
niSnis
aramaterialuri aqtivebi aRricxulia gadafasebis modelis jgufSi
arsebuli
yvela
aqtivi
aRricxuli
unda
iyos
mixedviT.
amitom,
Tu
gamoyenebiT, maSin mis
imave
meTodiT,
garda
im
SemTxvevebisa, rodesac am aqtivebisaTvis ar arsebobs aqtiuri bazari. bass-iT aqtiuri bazari aris bazari, sadac arsebobs yvela Semdegi piroba: bazarze arsebuli saqoneli erTgvarovania;
156 rogorc wesi, yovelTvis arseboben dainteresebuli myidvelebi da gamyidvelebi; fasebi cnobilia sazogadoebisaTvis.
aqtiuri bazris arseboba aramaterialuri aqtivisaTvis ar aris Cveulebrivi, Tumca aris SesaZlebeli. igi SeiZleba arsebobdes Tavisuflad gadacemadi licenziis, an
warmoebis
kvotebisaTvis
da
ar
SeiZleba
arsebobdes
iseTi
unikaluri
aramaterialuri aqtivebisaTvis, rogoricaa: sasaqonlo markebi, gazeTebis saTaurebi, musikisa da filmebis gamocemis uflebebi, patentebi da sxva. `sawyisi
aRiarebis
Semdeg
aramaterialuri
aqtivi
unda
aisaxos
gadafasebuli
RirebulebiT, romelic aris realuri Rirebuleba gadafasebis TariRiT, Semcirebuli nebismieri
Semdgomi
akumulirebuli
odenobiT~ (bass 38, m. 75). ganisazRvros moxdes
da
gaufasurebis
zaralis
standartiT gadafasebis mizniT, realuri Rirebuleba unda
aqtiuri bazridan miRebuli informaciis saSualebiT. gadafasebebi unda
regularulad,
Rirebuleba
amortizaciisa
arsebiTad
ise,
rom
ar
balansis
gansxvavdebodes
Sedgenis realuri
TariRisaTvis
misi
Rirebulebisagan.
sabalanso gadafasebis
modelis gamoyenebisas ar unda moxdes: im aramaterialuri aqtivebis
gadafaseba, romlebic manamde ar iyo aRiarebuli aqtivebis
saxiT; an aramaterialuri aqtivebis sawyisi aRiareba maTi TviTRirebulebis garda raime sxva TanxiT.
gadafasebis modeli gamoiyeneba aqtivis TviTRirebulebiT sawyisi aRiarebis Semdeg. aramaterialuri aqtivis gadafasebis sixSire damokidebulia misi realuri Rirebulebis cvlilebaze. Tu aramaterialuri aqtivis gadafaseba xdeba, nebismieri akumulirebuli amortizacia gadafasebis TariRiT unda: gadaangariSdes aqtivis mTliani sabalanso Rirebulebis cvlilebis proporciulad ise, rom gadafasebis Semdeg aqtivis sabalanso Rirebuleba misi gadafasebuli Rirebulebis toli iyos; an eliminirdes
aqtivis
mTliani
sabalanso
Rirebulebis
sapirispirod,
xolo
wminda
sabalanso Rirebuleba gadaangariSdes aqtivis gadafasebul Rirebulebamde.
Tu aramaterialuri aqtivis sabalanso Rirebuleba gadafasebis Sedegad izrdeba, aRniSnuli
zrdis
Tanxa
unda
`gadafasebis rezervis~ kreditSi.
aisaxos
uSualod
sakuTar
kapitalSi,
kerZod,
157 d-ti - aramaterialuri aqtivebi; k-ti - aramaterialuri aqtivebis gadafasebis rezervi.
Tu
aramaterialuri
gadafasebiT
miRebuli
aqtivi
ramdenjerme
Rirebulebis
Semcireba
daeqvemdebara aRiarebuli
gadafasebas iyo
xarjad,
da
wina
momdevno
gadafasebidan miRebuli mateba unda aRiardes Semosavlad ise, rom moxdes imave aqtivis gadafasebiT ganpirobebuli Rirebulebis Semcirebis kompensireba: d-ti - aramaterialuri aqtivebi; k-ti - arasaoperacio Semosavali; k-ti - aramaterialuri aqtivebis gadafasebis rezervi.
Tu
aqtivis
sabalanso
Rirebuleba
gadafasebis
Sedegad
Semcirda,
Semcireba
xarjad unda aRiardes. Tumca, gadafasebis Semcireba pirdapir unda aisaxos sakuTar kapitalSi, aramaterialuri aqtivebis gadafasebis rezervis debetSi ise, rom igi ar aRematebodes
gadafasebis
rezervis
angariSis
sakredito
naSTs.
bass-is
mixedviT,
sakuTar kapitalSi asaxuli dagrovili gadafasebidan mateba SeiZleba gadatanil iqnes pirdapir gaunawilebel mogebaSi, rodesac nametis realizeba moxdeba. aqtivis brunvidan amoRebisas an gasvlisas SesaZloa realizebul iqnas mTliani nameti.
5.6. gudvilis aRricxva gudvili - farTod gavrcelebuli terminia. igi ZiriTadad, sawarmos fass, mis saqmian reputacias niSnavs. gudvilis warmoqmnis mizezebi SeiZleba iyos: sawarmos kargi
urTierTobebi
masTan
dakavSirebul
sxva
sawarmoebTan,
klientebTan,
TanamSromlebTan; sando mimwodeblis reputacia; Sromis kargi organizacia; efeqturi sareklamo politika; saqonlis (produqciis, momsaxurebis) gasaRebis efeqturi sistema; zogadad, kargi menejmenti; muSaobis kargi an SeRavaTiani normatul-samarTlebrivi reJimi da dabegvris sistema; maRali sakredito reitingi; mogebis saSualo-dargobrivze maRali norma; kargi geografiuli mdebareoba da sxva. gudvili aramyari kategoriaa. igi SeiZleba mkveTr cvlilebebs ganicdides an daikargos kidec, imave mizezebis gamo, romliTac igi warmoiqmna. gudvili sawarmos an misi damoukidebeli nawilis miwodebisas (gaerTianebisas) warmoiqmneba da warmoadgens sxvaobas sawarmos SeZenis Rirebulebasa da misi wminda
158 aqtivebis sarealizacio Rirebulebas Soris. swored imis gamo, rom gudvili sawarmos an
misi
damoukidebeli
nawilis
miwodebisas
(gaerTianebisas)
ganisazRvreba,
sxva
aqtivebTan erTad arsebobs da ar SeiZleba calke damoukidebel saaRricxo erTeulad iqnas miCneuli. bass-38 - `aramaterialuri aqtivebi~ moiTxovs aramaterialuri aqtivebis identificirebadobas gudvilisagan maTi gamijvnis mizniT. `gudvili warmoadgens myidvelis mier iseTi aqtivebidan momavali ekonomikuri sargeblis miRebisaTvis Sesrulebul gadaxdas, romelTa cal-calke gansazRvra da aRiareba
SeuZlebelia.
Sesyidul
momavali
identificirebadi
ekonomikuri
aqtivebisa
da
sargebeli
im
SesaZlebelia
aqtivebis
erToblivi
warmoiqmnas
gamoyenebidan,
romlebic individualurad ar kvalificirdeba finansur angariSgebaSi aRiarebisaTvis, magram romlebisTvisac myidveli mzad aris gadaixados sawarmoTa gaerTianebis dros~ (bass
38).
maSasadame,
gudvili
aris
momavali
ekonomikuri
sargebeli,
romelic
warmoiSoba iseTi aqtivebidan, romlebic individualurad ver ganisazRvreba da verc calke iqneba aRiarebuli. igivenairad ganmartavs gudvils fass 3, romelic aRiarebs, rom gudvili unda ganisazRvros misi bunebis TvalsazrisiT da ara misi gazomvadobiT. kerZod, fass-i gudvils gansazRvravs, rogorc im aqtivebis Sedegad momavalSi misaReb ekonomikur sargebels,
romelTa
damoukideblad
gansazRvra
da
gancalkevebulad
aRiareba
SeuZlebelia. cxadia, gudvili sawarmos saqmianobis mTeli periodis ganmavlobaSi arsebobs, magram finansur angariSgebaSi mxolod misi SeZenisas (gaerTianebisas) aisaxeba. zogjer danaxarjebis gaweva xdeba momavali ekonomikuri sargeblis misaRebad, Tumca am danaxarjebis Sedegad ar warmoiqmneba aramaterialuri aqtivi, romelic akmayofilebs danaxarjebs
aqtivad xSirad
aRiarebis
bass-iT
ganixilaven
rogorc
gaTvaliswinebul danaxarjebs,
kriteriumebs.
romlebic
xels
aseT uwyobs
sawarmoSi warmoqmnili gudvilis gazrdas. bass-is mixedviT, sawarmoSi warmoqmnili gudvilis aqtivad aRiareba ar xdeba, radgan is ar aris sawarmos mier kontrolirebuli identificirebadi resursi, romlis Rirebulebis saimedod Sefaseba SesaZlebelia. e.i. sawarmoSi warmoqmnili gudvili arc gancalkevebadia
da
arc
saxelSekrulebo
an
sxva
iuridiuli
uflebebidanaa
warmoSobili. aRniSnulidan gamomdinare, warmoSobis mixedviT gudvili SeiZleba iyos Cveuli (damaxasiaTebeli) da SeZenili. Cveuli (damaxasiaTebeli) anu sawarmos SigniT, misi saqmianobisas
formirebuli
gudvili zemoT
CamoTvlili
erT-erTi
mizezis gamo
warmoiqmneba, magram igi identificirebas ar eqvemdebareba da misi Sefaseba Zalzed Znelia. sawarmoSi formirebuli gudvilis arsebobis gacnobiereba SesaZlebelia, magram igi aqtivis saxiT ar aRiricxeba da Sesabamisad, finansur angariSgebaSi ar aisaxeba.
159 SeZenili gudvili igive, sawarmos SigniT formirebuli gudvilia, romelic sawarmos miwodebisas (gaerTianebisas)
warmoiqmneba da Rirebuleba gaaCnia. im SemTxvevaSi, Tu
sawarmos SeZenisas myidveli imaze mets (an naklebs) ixdis, vidre am sawarmos calkcalke aRebuli wminda aqtivebis realuri sabazro Rirebulebaa, sxvaoba gudvilad iwodeba
da
igi SeZenili gudvilia. e.
sawarmos SeZenisas, (gaerTianebisas) maSasadame,
SeZenili sawarmos
i. gudvils Rirebuleba
gaaCnia, romelic
anu maszed mesakuTris Secvlisas warmoiqmneba da
balansSi
aramaterialuri aqtivebis
SemadgenlobaSi
calke muxlad aisaxeba. `sawarmoTa gaerTianebaSi SeZenili gudvili myidvelma sawarmom SeZenis dRidan unda aRiaros aqtivis saxiT, romelic Tavdapirvelad Sefasebuli iqneba, rogorc sawarmoTa gaerTianebis Rirebulebis gadameteba myidveli sawarmos wilebze, SeZenili
sawarmos
identificirebadi
aqtivebis,
valdebulebebisa
da
pirobiTi
valdebulebebis wminda realur RirebulebaSi~ (fass 3). amasTan, fass-i moiTxovs, rom sawarmoTa yvela gaerTianebis buRaltruli aRricxva moxdes mxolod SeZenis meTodiT. SeZenis meTodi sawarmoTa gaerTianebas ganixilavs im gaerTianebuli sawarmos perspeqtividan, romelic ganisazRvreba, rogorc myidveli. SeZenis meTodis gamoyeneba gulisxmobs:
myidveli
sawarmos
gansazRvras,
sawarmoTa
gaerTianebis
Rirebulebis
Sefasebas, SeZenis dRes sawarmoTa gaerTianebis Rirebulebis ganawilebas SeZenil aqtivebze, valdebulebebze da savaraudo pirobiT valdebulebebze. myidvelma sawarmom SeZenis dRes: unda aRiaros sawarmoTa gaerTianebisas SeZenili gudvili, rogorc aqtivi; da gudvilis
Tavdapirveli
Sefaseba
TviTRirebulebiT,
romelic
aris
sawarmoTa
gaerTianebis Rirebulebis nameti Tanxa myidveli sawarmos wilze identificirebadi aqtivebis, valdebulebebisa da pirobiTi valdebulebebis wminda realur RirebulebaSi (fass 3), romelic aRiarebulia fass-is mixedviT, anu im SemTxvevaSi, rodesac SeiZleba maTi realuri Rirebuleba saimedod Sefasdes. `sawarmoTa
gaerTianebisas
SeZenili
gudvili
aris
safasuri,
romelic
gadaxdilia myidveli sawarmos mier ekonomikuri sargeblis miRebis imediT samomavlod, iseTi aqtivebidan, romlebic ar SeiZleba individualurad ganisazRvros da calke aRiardes~ (fass 3). ramdenadac SeZenili sawarmos identificirebadi aqtivebi, valdebulebebi da pirobiTi
valdebulebebi
SeZenis
TariRisaTvis
ar
akmayofilebs
aqtivad
calke
aRiarebis kriteriumebs, es sabolood gavlenas axdens Tanxaze, romelic aRiarebulia gudvilis saxiT. ase imitom xdeba, rom gudvili Sefasebulia, rogorc sawarmoTa gaerTianebis
Rirebuleba,
romelic
rCeba
SeZenili
sawarmos
identificirebadi
aqtivebis, valdebulebebisa da pirobiTi valdebulebebis aRiarebis Semdeg.
160
magaliTi: 2008 wlis 1 ivliss A sawarmom SeiZina B sawarmo, gaerTianebis gziT, 2000 aT. Llarad. balansi sawarmoTa gaerTianebamde sawarmoebi
A aT. Llari
B aT. Llari
aqtivebi mimdinare aqtivebi
800
600
grZelvadiani aqtivebi
2200
1400
sul aqtivebi
3000
2000
mimdinare valdebulebebi
500
300
grZelvadiani valdebulebebi
700
400
sul valdebulebebi
1200
700
sakuTari kapitali
1800
1300
sul valdebulebebi da kapitali
3000
2000
valdebulebebi
B sawarmos identificirebadi aqtivebis da valdebulebebis realuri Rirebuleba 2008 wlis 1 ivlisisaTvis: aT. lari aqtivebi mimdinare aqtivebi
600
grZelvadiani aqtivebi
1800
sul aqtivebi
2400
valdebulebebi mimdinare valdebulebebi
400
grZelvadiani valdebulebebi
600 1000
161 gudvili
Sefasebulia,
rogorc
sawarmoTa
gaerTianebis
Rirebulebis
gadameteba
identificirebadi aqtivebisa da valdebulebebis wminda realur Rirebulebaze.
amitom
gudvili udris: 2000 aT. l. - (2400aT.l. – 1000aT.l.) = 600 aT. lars. buRaltruli gatareba: d-ti - mimdinare aqtivebi
- 600000;
d-ti - grZelvadiani aqtivebi
– 1800000;
d-ti - gudvili
- 600000;
k-ti - fuladi saSualebebi
- 2000000;
k-ti - mimdinare valdebulebebi
- 400000;
k-ti - grZelvadiani valdebulebebi – 600000. konsolidirebuli balansi 2008 w. 1 ivlisisaTvis
aT. lari
aqtivebi mimdinare aqtivebi
1400
grZelvadiani aqtivebi
4000
gudvili
600
sul aqtivebi
6000
valdebulebebi mimdinare valdebulebebi
900
grZelvadiani valdebulebebi
1300
sul valdebulebebi
2200
sakuTari kapitali (wilebis gadanawilebis Semdeg)
3800
sul valdebulebebi da kapitali
6000
gudvili SeiZleba iyos dadebiTi da uaryofiTi. ganxiluli yvela SemTxveva dadebiTi gudvilis magaliTia. uaryofiTi gudvili sawinaaRmdego SemTxvevaSi miiReba, e. i. roca sawarmos Sesyidvis Rirebuleba misi wminda (neto) aqtivebis mimdinare sabazro Rirebulebaze naklebia. am SemTxvevaSi sxvaoba gadaxdil Tanxasa da wminda (neto) aqtivebis mimdinare sabazro Rirebulebas Soris unda aRiardes arasaoperacio Semosavlad.
162 Tavdapirveli aRiarebis Semdeg, myidvelma sawarmom sawarmoTa gaerTianebaSi SeZenili gudvili unda Seafasos TviTRirebulebiT, romelsac gamoakldeba mTeli dagrovili gaufasurebis zarali. sawarmoTa gaerTianebisas SeZenili gudvili ar unda amortizirdebodes. amis nacvlad, myidvelma sawarmom, gudvili unda Seamowmos gaufasurebaze yovelwliurad, an ufro xSirad, Tu movlenebi da Secvlili garemoebebi mianiSneben, rom is SeiZleba gaufasurebuli iyos bass 36-is `aqtivebis gaufasureba~ Sesabamisad.
163
Tavi VI. valdebulebebis
aRricxva
6.1. valdebulebebis warmoqmna da maTi klasifikacia valdebuleba gasuli periodis sameurneo operaciebisa da movlenebis Sedegad warmoiqmneba. magaliTad, valdebuleba SeiZleba warmoiqmnas saqonlis SeZenis an momsaxurebis miRebis Sedegad, romelic savaWro valdebulebas warmoadgens,
sesxis miRebis
Sedegad warmoiqmneba sasesxo valdebuleba da a.S. finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis mixedviT, valdebuleba sawarmos mimdinare periodis movaleobaa, romelic warmoiqmneba warsuli sameurneo movlenebis Sedegad da romlis Sesruleba gulisxmobs sawarmos ekonomikur sargebelSi ganivTebuli resursebis gasvlas sawarmodan.
valdebuleba
aris sawarmos movaleoba an pasuxismgebloba, romlis Sesruleba garkveul normebs eqvemdebareba. valdebuleba ganisazRvreba, rogorc momavalSi ekonomikuri sargeblis SesaZlo
uaryofa,
romelic
warsulSi
momxdari
operaciebiT
an
movlenebiTaa
ganpirobebuli. maSasadame, finansur angariSgebaSi, kerZod, balansSi valdebulebebis arseboba ganpirobebulia
gasuli
saangariSgebo
periodis
im
operaciebiTa
da
movlenebiT,
romelTa gadaxda imave periodSi ar momxdara da ganvadebulia saTanado SeTanxmebiT. aseTi operaciebi da movlenebi SeiZleba iyos: saqonlis SeZena an momsaxurebis miReba, sesxis
aReba,
sagadasaxado
Tu
sxva
sakanonmdeblo
moTxovnebiT
warmoqmnili
valdebulebebi. valdebulebebi Sefasdeba im TanxiT, an faseulobebis RirebulebiT, romelic saWiroa maT dasafaravad. valdebulebebis ZiriTadi maxasiaTeblebia:
valdebulebis
arseboba,
romlis
Sesruleba
momavalSi
sxva
sawarmoebze
aqtivebis gadacemiT an momsaxurebis gaweviT SeiZleba;
sameurneo movlena, romelmac gamoiwvia mocemuli valdebuleba, ukve moxda; valdebulebis warmoqmna unda iyos sinamdvile (situacia, roca valdebuleba
SeiZleba rogorc warmoqmnas, ise ar warmoqmnas). valdebulebebi warmoqmneba savaWro, sasesxo da saangariSsworebo operaciebis Sedegad, romelic momavalSi unda iqnes gadaxdili. dafarvis vadebis mixedviT valdebulebebi iyofa moklevadian (mimdinare) da grZelvadian valdebulebebad, anu kreditorul davalianebebad.
164 bass 1 `finansuri angariSgebis wardgenis~
mixedviT, valdebuleba CaiTvleba
moklevadian valdebulebad, Tu is akmayofilebs romelime Semdeg pirobas: misi dafarva mosalodnelia Cveulebrivi sawarmoo ciklis ganmavlobaSi; ZiriTadad, gamoiyeneba savaWro daniSnulebiT; unda daifaros balansis Sedgenis TariRidan 12 Tvis ganmavlobaSi; sawarmos ar gaaCnia valdebulebis dafarvis gadavadebis upirobo ufleba, balansis Sedgenis TariRidan sul cota 12 Tvis ganmavlobaSi. yvela sxva valdebuleba iTvleba grZelvadian valdebulebad. moklevadiani
(mimdinare)
valdebulebebi,
mimdinare
aqtivebis
msgavsad
iyofa
jgufebad. zogierTi moklevadiani valdebuleba, rogoricaa savaWro valdebulebebi, daricxvebi
TanamSromlebisaTvis
da
sxva
sawarmoo
xarjebi,
Seadgens
sabrunavi
kapitalis nawils, romelic gamoiyeneba sawarmos saqmianobis Cveulebriv ciklSi. isini moklevadian
valdebulebebad
gaTvaliswinebulia
balansis
klasificirdeba Sedgenis
maSinac
TariRidan
12
ki,
Tvis
Tu
maTi
dafarva
Semdeg.
roca
sawarmos
saoperacio cikli zustad ar aris gansazRvruli, igulisxmeba, rom igi Seadgens 12 Tves. zogierTi sabanko
moklevadiani
overdrafti,
valdebuleba,
gadasaxdeli
rogoricaa,
dividendebi,
mogebis
finansuri
valdebulebebi,
gadasaxadi,
grZelvadiani
valdebulebebis mimdinare nawili, ar warmoadgens mimdinare sawarmoo ciklis nawils, magram
maTi
gadaxda
gaTvaliswinebulia
balansis
Sedgenis
TariRidan
12
Tvis
ganmavlobaSi, an ZiriTadad, gamoiyeneba savaWro daniSnulebiT. bass 1-is Tanaxmad, sawarmom Tavisi finansuri valdebulebebis klasifikacia unda moaxdinos, rogorc moklevadiani, Tu isini gadaxdas eqvemdebareba balansis Sedgenis TariRidan 12 Tvis ganmavlobaSi, im SemTxvevaSic ki, roca: maTi gadaxdis pirvandeli vada 12 Tveze meti iyo; sawarmos miRweuli aqvs SeTanxmeba valdebulebebis refinansirebis Sesaxeb, grZelvadiani pirobebiT da aRniSnuli SeTanxmeba mTavrdeba balansis Sedgenis TariRis Semdeg, finansuri angariSgebis gamosaqveyneblad xelmoweris TariRamde. moklevadiani
valdebulebebi
SeiZleba
dajgufdes:
faqtiur,
SefasebiT
da
pirobiT valdebulebebad. faqtiuri
valdebulebebi
moTxovnebis
safuZvelze.
ganisazRvros.
faqtiur
warmoiqmneba
aseTi
xelSekrulebebis
valdebulebebis
valdebulebebs
miekuTvneba:
odenoba
an
sakanonmdeblo
SeiZleba
valdebulebebi
zustad
mowodebiT
da
165 momsaxurebiT,
gasanaRdebeli
Tamasuqebi,
gadasaxdeli
gadasaxadebi,
gadasaxdeli
xelfasi da a.S. SefasebiTi valdebulebebi warmoadgenen mosalodnel valdebulebebs da amdenad, maTi
zusti
SeuZlebelia.
Tanxis aseTi
gansazRvra
konkretuli
valdebulebebia:
TariRis
valdebulebebi
(an
faqtis)
sagarantio
dadgomamde
momsaxurebisaTvis,
gadasaxdeli mogebis gadasaxadi, gadasaxdeli qonebis gadasaxadi da sxva. pirobiTi valdebulebebi jer kidev ar arsebuli, potenciuri valdebulebebia, romelTa
warmoqmnac
ganviTarebul
damokidebulia
movlebeze.
aseT
warsuli
garigebidan
valdebulebebs
gamomdinare,
warmoadgens:
momavalSi
valdebulebebi
xelSekrulebis pirobebis darRvevisaTvis, sasarCelo valdebulebebi, valdebulebebi sxvadasxva jarimebiT, sauravebiT da a.S. moklevadiani (mimdinare) valdebulebebia: savaWro kreditoruli valdebulebebi; moklevadiani sesxebi; sagadasaxado valdebulebebi; daricxuli valdebulebebi grZelvadiani valdebulebebis mimdinare nawili da sxva. grZelvadian valdebulebebs miekuTvneba: grZelvadiani sesxebi; gasanaRdebeli obligaciebi; gasanaRdebeli Tamasuqebi; finansuri ijariT warmoqmnili valdebulebebi da sxva. valdebulebebis dafarva SeiZleba sxavadasxva gziT moxdes. aseTebia: fulis gadaxdiT; sxva aqtivebis gadacemiT; momsaxurebis gaweviT; erTi valdebulebis sxva valdebulebiT SecvliT; valdebulebis gadaqceviT sakuTar kapitalad; kreditorebis mier misaReb Tanxebze uariT an maTze uflebis CamorTmeviT.
166
6.2. moklevadiani valdebulebebis aRricxva 6.2.1. savaWro kreditoruli valdebulebebis aRricxva savaWro
kreditoruli
valdebulebebi
warmoadgenen
saqonlis
(samuSaoebis,
momsaxurebis) miwodebiT warmoqmnil moklevadian valdebulebebs, anu kreditorul davalianebebs.
kreditoruli
davalianebis
vada
ganisazRvreba
mimwodeblis
mier,
rogorc miwodebis piroba, Sesabamisi xelSekrulebiT. miwodebiT
warmoqmnili
valdebulebebis
moculoba
ganisazRvreba
miwodebis
damadasturebeli dokumentebiT da aisaxeba buRaltrul aRricxvaSi. amrigad, savaWro kreditoruli SemTxvevaSi
valdebulebebi warmoiqmneba,
ganvadebulia savaWro
droSi
e.
kreditiT i.
(Semdgomi
rodesac
da
garkveuli
valdebulebebis
warmoqmna
gadaxdis
miwodebisa
(SeTanxmebuli) SeiZleba
da
pirobiT)
miwodebis
momsaxurebis
periodis
dakavSirebuli
Semdeg iyos
gadaxda
unda
moxdes.
kreditoruli
davalianebis gadaxdis vadis darRvevasTan, sawarmos finansuri siZneleebis, Tu sxva mizezebis gamo valis droulad gadauxdelobasTan. savaWro kreditorul valdebulebebs ganekuTvneba: valdebulebebi mowodebiT da momsaxurebiT; saTamasuqo valdebulebebi; valdebulebebi miRebuli avansebiT.L savaWro valdebulebebis aRiareba xdeba maSin, rodesac miRebul
saqonelze
(samuSaoebze, momsaxurebaze) yvela riski da sargebeli myidvel sawarmos gadaecema. buRaltrul angariSi
aRricxvaSi
`miwodebiT
da
savaWro
momsaxurebiT
valdebulebebis warmoqmnili
aRsaricxavad
valdebulebebi~.
gamoiyeneba igi
pasiuri
angariSia, romlis kreditSi valdebulebis warmoqmna, xolo debetSi am valdebulebis dafarva Caiwereba. aqedan gamomdinare, konkretuli TariRisaTvis, am angariSis saldo gadauxdel valdebulebas warmoadgens, romelsac mudmivad unda mieqces yuradReba, raTa ar moxdes Sesabamisi xelSekrulebebiT gaTvaliswinebuli pirobebis darRveva. mowodebiT valdebulebis warmoqmna gatardeba: d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an d-ti
–
SeZenili
maragebis
TviTRirebuleba
(maragebis
aRricxvis
perioduli
gamoyenebisas); k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi.
meTodis
167 im SemTxvevaSi, Tu sawarmo dRg-s gadamxdelia, sasaqonlo-materialuri maragebis SeZenisas
gadaxdili
d.R.g
unda
aisaxos
Sesabamisi
angariSis
`gadaxdili
dRg~-s
debetSi: d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an d-ti
–
SeZenili
maragebis
TviTRirebuleba
(maragebis
aRricxvis
perioduli
meTodis
gamoyenebisas); d-ti – gadaxdili dRg (aqcizi); k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi. mowodebiT warmoqmnili valdebulebebis gadaxda gatardeba: d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi; k-ti – fuladi saSualebebis Sesabamisi angariSebi. xelSekruleba
kreditiT
mowodebis
Sesaxeb,
SeiZleba
damatebiT
pirobebsac
iTvaliswinebdes. magaliTad, aseTi SeiZleba iyos myidvelis stimulireba davalianebis vadaze
adre
dafarvisaTvis,
fasdaTmobis
ganakveTis
gansazrvriT.
myidvelsa
da
gamyidvels Soris dadebul xelSekrulebaSi aseTis arsebobisas, myidvelma sawarmom fasdaTmobis pirobiT ganxorcielebuli operacia SeiZleba asaxos
ori meTodiT:
mTliani Tanxis, an wminda (neto) Tanxis meTodiT. mTliani
Tanxis
meTodis
gamoyenebisas,
myidveli
sawarmo
jer
asaxavs
valdebulebas mTliani TanxiT: d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an d-ti
–
SeZenili
maragebis
TviTRirebuleba
(maragebis
aRricxvis
perioduli
meTodis
gamoyenebisas); d-ti – gadaxdili d.R.g. (aqcizi); k-ti - miwodebidan da momsaxurebidan warmoqmnili valdebulebebi. Semdeg ki, davalianebis vadamde gadaxdisa da fasdaTmobis uflebis miRebisas, moaxdens koreqtirebas: d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an d-ti
–
SeZenili
maragebis
TviTRirebuleba
(maragebis
aRricxvis
perioduli
meTodis
gamoyenebisas); d-ti – gadaxdili dRg (aqcizi); k-ti
-
mowodebidan
da
momsaxurebidan
warmoqmnili
valdebulebebi
Semcirebuli TanxiT); k-ti – arasaoperacio Semosavali (fasdaTmobis TanxiT).
(fasdaTmobiT
168 mowodebiT warmoqmnili valdebulebebis gadaxda gatardeba: d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi; k-ti – fuladi saSualebebis Sesabamisi angariSebi. magaliTi: sawarmom
2009
wlis
5
marts
SeiZina
saqoneli
fasdaTmobis
pirobiT.
saqonlis
Rirebuleba - 10000 lari; davalianebis dafarvis vada _ 30 dRe; 10 dReSi dafarvis SemTxvevaSi fasdaTmoba - 5%. buRaltruli gatarebebi: 1.5.03.2009 w. saqonlis SeZena: d-ti – saqoneli
- 10000; an
d-ti – SeZenili maragebis TviTRirebuleba
- 10000;
k-ti - valdebulebebi mowodebidan
-
10000.
2. a) 13.03.2009 w. sawarmom gadaixada momwodeblebis davalianeba 9500 lari [10000 _ (10000 X 5%)], anu isargebla fasdaTmobiT: d-ti _ valdebulebebi mowodebidan
-
10000;
k-ti _ fuladi saSualebebis angariSebi
- 9500;
k-ti _ arasaoperacio Semosavlebi
- 500.
b) 3.04.2009 w. sawarmom gadaixada momwodeblebis davalianeba 10000 lari, anu ver gamoiyena fasdaTmobis SesaZlebloba: d-ti _ valdebulebebi mowodebidan
-
10000;
k-ti _ fuladi saSualebebis angariSebi
- 10000.
wminda (neto) Tanxis meTodis gamoyenebisas, sawarmo valdebulebis warmoqmnas asaxavs buRaltruli gatarebiT: d-ti – sasaqonlo-materialuri maragebi (aRricxvis mudmivi meTodis gamoyenebisas) an d-ti
–
SeZenili
maragebis
TviTRirebuleba
(maragebis
aRricxvis
perioduli
meTodis
gamoyenebisas); d-ti – gadaxdili d.R.g. (aqcizi); k-ti
-
mowodebidan
da
momsaxurebidan
warmoqmnili
valdebulebebi
Semcirebuli TanxiT); k-ti – arasaoperacio Semosavali (fasdaTmobis TanxiT).
(fasdaTmobiT
169 xolo im SemTxvevaSi, Tu man ver isargebla miniWebuli fasdaTmobis gamoyenebis uflebiT, fasdaTmobis TanxiT moaxdens koreqtirebas: d-ti – arasaoperacio Semosavali; k-ti - miwodebidan da momsaxurebidan warmoqmnili valdebulebebi. magaliTi: sawarmom
2009
wlis
5
marts
SeiZina
saqoneli
fasdaTmobis
pirobiT.
saqonlis
Rirebuleba - 10000 lari; davalianebis dafarvis vada _ 30 dRe; 10 dReSi dafarvis SemTxvevaSi fasdaTmoba - 5%. buRaltruli gatarebebi: 1.5.03.2009 w. saqonlis SeZena: d-ti – saqoneli
- 10000; an
d-ti – SeZenili maragebis TviTRirebuleba
- 10000;
k-ti - valdebulebebi mowodebidan
-
k-ti - arasaoperacio Semosavlebi
9500; - 500.
2. a) 13.03.2009 w. sawarmom gadaixada momwodeblebis davalianeba 9500 lari [10000 _ (10000 X 5%)], anu isargebla fasdaTmobiT: d-ti _ valdebulebebi mowodebidan
-
9500;
k-ti _ fuladi saSualebebis angariSebi
- 9500.
b) 3.04.2009 w. sawarmom gadaixada momwodeblebis davalianeba 10000 lari, anu ver gamoiyena fasdaTmobis SesaZlebloba: 1. d-ti _ arasaoperacio Semosavlebi
- 500;
k-ti - valdebulebebi mowodebidan 2. d-ti _ valdebulebebi mowodebidan
- 500. -
10000;
k-ti _ fuladi saSualebebis angariSebi - 10000.
6.2.2. moklevadiani Tamasuqebis aRricxva valdebulebebi miwodebiT da momsaxurebiT SesaZlebelia, ormxrivi SeTanxmebiT, saTamasuqo valdebulebad gardaiqmnas, Sesabamisi procentis gadaxdiT.
170 Tamasuqi warmoadgens
fasiani da
qaRaldia,
gasanaRdebel
Tamasuqebis ZiriTad wyaros
romelic
Tamasuqad
werilobiT
iwodeba.
bankis sesxebi,
savalo
valdebulebas
gasanaRdebeli
kreditoruli
saqonlisa da momsaxurebisaTvis savalo
gadaxdebi warmoadgenen. kreditoruli Tamasuqebi ori saxisaa: Cveulebrivi Tamasuqebi; sargeblis nominalSi Semcveli Tamasuqebi. Cveulebrivi Tamasuqi saSualebas iZleva masze dasaricxi sargebeli calke iqnas aRricxuli. sargeblis nominalSi Semcvel
Tamasuqebze dasaricxi sargeblis gadaxda
ki Tamasuqis gacemisas, winaswar xdeba diskontirebis gziT. magaliTi: sawarmo 1 noembers aiRo sesxi 10000 lari, wliuri 12 procentiani ganakveTiT 6 Tvis vadiT. sasesxo xelSekrulebis Tanaxmad sawarmom 6 Tvis Semdeg banks unda daubrunos sesxad aRebuli 10000 lari da gadauxados sargebeli 600 lari (10000 X 12% X 6/12). sawarmos Cveulebrivi
SeuZlia
Tamasuqi,
sesxis
romelSic
pirobis aRniSnuli
dafiqsirebis iqneba:
`1
mizniT noembridan
banks 6
gadasces
Tvis
Semdeg
valdebuli var banks gadauxado 10000 lari, wliuri 12%-iani sargebliT~. Tamasuqis gacemas sawarmo wminda (neto) RirebulebiT aRricxavs: d-ti - erovnuli valuta bankSi k-ti
10000;
- gasanaRdebeli moklevadiani Tamasuqebi
yovelTviurad
saprocento
xarjebis
- 10000.
mixedviT
valdebulebis
warmoqmna,
konkretuli Tvis saprocento xarjis TanxiT gatardeba: d-ti _ saprocento xarji
- 100;
k-ti _ gadasaxdeli procentebi - 100; da a.S. yovelTviurad an balansis Sedgenis TariRisaTvis (200 lari (100 X 2Tve)). Tamasuqis ganaRdeba gadaxdis vadis dadgomisas, gatardeba: d-ti - gasanaRdebeli moklevadiani Tamasuqebi - 10000; d-ti - gadasaxdeli procentebi k-ti – erovnuli valuta bankSi
- 600; - 10600.
sawarmos SeuZlia gasces sargeblis nominalSi Semcveli Tamasuqi, romelSic aisaxeba: `1 noembridan 6 Tvis Semdeg valdebuli var banks gadauxado 10600 lari~. sxvaoba TamasuqiT gasanaRdebel Tanxasa da faqtiurad sesxis saxiT miRebul Tanxas
171 Soris
saprocento
xarjia.
am
SemTxvevaSi,
mTliani
TanxiT
aRricxvis
meTodis
balansis
Sedgenis
gamoyenebiT, Sedgeba buRaltruli gatarebebi: 1. Tamasuqis gacemisas: d-ti - erovnuli valuta bankSi
-
10000;
d-ti – gasanaRdebeli moklevadiani Tamasuqebis diskonti k-ti - gasanaRdebeli moklevadiani Tamasuqebi 2.
saprocento
xarjis
daricxva
- 600; -
yovelTviurad
(100
10600;
lari)
an
TariRisaTvis (200 lari): d-ti
- saprocento xarji
-
200;
k-ti - gasanaRdebeli moklevadiani Tamasuqebis diskonti - 200; 3. ganaRdebis TariRisaTvis: d-ti - gasanaRdebeli moklevadiani Tamasuqebi - 10600; k-ti – erovnuli valuta bankSi
-
10600.
pirvel SemTxvevaSi Tamasuqis nominaluri Rirebuleba sesxad aRebuli Tanxis tolia, meore SemTxvevaSi ki, metia sesxze 600 lariT, rac
gadaxdil sargebels
warmoadgens. maSasadame, aRiricxeba
pirveli
angariSze
tipis
Tamasuqze
`saprocento
yovelTviurad
xarjebi~,
rac
Seexeba
daricxuli
sargebeli
sargeblis
nominalSi
Semcveli Tamasuqis gacemisas gadaxdil sargebels, igi e. w. saTamasuqo valdebulebis diskontis TanxisaTvis
amortizaciis gadaxdil
meSveobiT `saprocento
TandaTan xarjebad~.
`gardaiqmneba~ orive
sesxad
SemTxvevaSi
aRebuli
Tamasuqebis
ganaRdebis dRisaTvis `saprocento xarjebis~ angariSis naSTi 600 lari iqneba, rac imaze migviTiTebs, rom orive SemTxvevaSi xdeba erTi da igive garigebis sxvadasxva interpretacia.
6.2.3. avansebisa da dasabrunebeli depozitebis aRricxva. avansebisa
da
depozitebis
miReba
myidvelebTan
da
sxva
komerciul
kontragentebTan urTierTobis sakmaod gavrcelebuli formaa. magaliTad, SekveTis miRebisas sawarmom SeiZleba moiTxovos avansi, romelic man SeiZleba, da amis ufleba aqvs, daakavos Tu myidveli Semdgom uars ityvis SekveTaze.
172 mocemul SemTxvevaSi, avansi gamoiyeneba im zaralis dasafaravad, romelsac sawarmo aseT situaciaSi ganicdis. depozitebi igive miznebisaTvis gamoiyeneba. magaliTad, igi SeiZleba dakavebul iqnas,
Tu
sawarmos
kontragenti,
romelsac
droebiT
gadaeca
misi
sakuTreba,
am
sakuTrebas zians miayenebs. e.
i.
avansebi
da
depozitebi
sadazRvevo
funqcias
asruleben
da
sawarmos
kontragentebis mier saxelSekrulebo pirobebis dacvis stimuls warmoadgenen. avansebi
da
depozitebi
angariSgebaSi
aisaxebian
fuladi
saSualebebis
angariSebis dadebetebiTa da maTTvis specialurad gamoyofili pasiuri angariSis, mag., myidvelebis depozitebis angariSis dakreditebiT. winaswar miRebuli Semosavlebis aRricxva. termini `winaswar miRebuli Semosavlebi~ axasiaTebs situacias, roca sawarmo Rebulobs
fulad
saSualebebs
jer
kidev
miuwodebeli
saqonlis
an
gauweveli
momsaxurebisaTvis. yvelaze gavrcelebuli forma aseTi Semosavlebisa, aris samgzavro bileTebis gayidva, Jurnal-gazeTebze xelmowera, winaswar gadaxdili saijaro qira da a.S. aseTi Semosavlebi ar SeiZleba GCaiTvalos Semosavlad manam, sanam gaweuli ar iqneba am Semosavlebis momtani momsaxureba an ar moxdeba Sesabamisi saqonlis miwodeba. amitom, winaswar miRebuli Semosavlebi aisaxeba rogorc fuladi saSualebebis zrda,
da
aRsaricxavad
Sesabamisi
valdebulebebis
gamoiyeneba
specialuri
warmoqmna.
pasiuri
valdebulebebis
angariSi
-
`miRebuli
warmoqmnis avansebi~
an
`winaswar miRebuli Semosavlebi~. xSirad am angariSis saxelwodebis dakonkreteba xdeba Semosavlis wyaros mixedviT. saqonlis
miwodebis
an
momsaxurebis
gawevis
Semdeg,
romlebic
adre
iyo
ganaRdebuli, `miRebuli avansebi~-s angariSi mcirdeba miwodebuli saqonlis an gaweuli momsaxurebis TanxiT da Sesabamisi `Semosavlebi~-s angariSi dakreditdeba. es gatareba koreqtirebad gatarebas warmoadgens da saaRricxvo periodis bolos keTdeba. winaswar miRebuli `daumsaxurebeli~ Semosavlebi, romelTa mixedviTac jer ar momxdara saqonlis miwodeba an momsaxurebis gaweva - gadaitaneba momaval saaRricxvo periodSi valdebulebebis saxiT da aisaxeba balansSi, sxva valdebulebebs Soris.
6.3. sagadasaxado valdebulebebis aRricxva
173 sagadasaxado kanonmdebloma moiTxovs sxvadasxva gadasaxadebis gaangariSebas, daricxvas da biujetebTan (centralur an adgilobriv biujetebTan) angariSsworebas. buRaltrul
aRricxvaSi,
gadasaxadebis
amgvari
daricxva
mesame
piris
sasargeblod valdebulebis warmoqmnas niSnavs. saqarTveloSi
gadasaxadebi
da
masTan
dakavSirebuli
normebi
sagadasaxado
kodeqsiT regulirdeba. swored am normebzea damokidebuli calkeuli gadasaxadis mixedviT
warmoqmnili
valdebulebis
Tanxis
odenoba
da
sawarmos
buRaltrul
aRricxvaSi misi asaxvis wesi. sagadasaxado
valdebulebebis
aRsaricxavad
moqmedi
angariSTa
gegmiT
gaTvaliswinebulia angariSebis jgufi – 3300 `sagadasaxado valdebulebebi~.
6.3.1. damatebuli Rirebulebis gadasaxadis aRricxva piri, romelic registrirebulia dRg-s gadamxdelad, valdebulia yovelTviurad, biujetis
sasargeblod
gadaixados
dRg,
ramdenadac
dRg-s
saangariSo
periodad
iTvleba kalendaruli Tve. dRg-s
aRsaricxavad
buRaltrul
`gadaxdili dRg~ da `gadasaxdeli dRg~.
aRricxvaSi
gamoiyeneba
ori
angariSi:
dRg-s gadamxdelad registrirebuli piri
d.R.g.-T dabegrili faseulobebis SeZenisas gadaxdil dRg-s gamoyofs faseulobebis Rirebulebidan, rogorc ukandasabrunebel, CasaTvlel gadasaxads da asaxavs misTvis gankuTvnil angariSze `gadaxdili dRg~: d-ti – maragebis angariSebi (mudmivi meTodis gamoyenebisas); an d-ti - SeZenili maragebis TviTRirebuleba (perioduli meTodiT); d-ti - gadaxdili dRg; k-ti - fuladi saSualebebi; an k-ti - valdebulebebi mowodebiT. imis gamo, rom dRg-T dabegvris obieqti sawarmos Semosavalia, saxelmwifo biujetis
winaSe
valdebulebis
warmoqmna
miwodebisTanave xdeba da aisaxeba gatarebiT: d–ti - fuladi saSualebebi, an d–ti - moTxovnebi miwodebiT da momsaxurebiT; k-ti Semosavali realizaciidan; k-ti
gadasaxdeli dRg.
Semosavlis
aRiarebis
momentSi,
174 dasabegri brunvidan biujetSi Sesatani dRg-s Tanxa ganisazRvreba, rogorc sxvaoba dasabegr brunvaze daricxul da CasaTvlel dRg-s Tanxebs Soris: d–ti – gadasaxdeli dRg; k–ti – gadaxdili dRg; k–ti – fuladi saSualebebis angariSebi. magaliTi: sawarmom, romelis dRg-gadamxdelia, oqtombris TveSi ganaxorciela Semdegi sameurneo operaciebi: 1.SeZenilia
saqoneli
naRdi
angariSworebiT.
angariS-faqturis
monacemebiT:
saqonlis
Rirebuleba 50000 laria, dRg – 9000 lari; 2. oqtombris
TveSi
saqonlis
naRdi
angariSsworebiT
realizaciidan
Semosavali 80000 lari, dRg – 14400 lari; 3.
31 oqtombers sawarmom biujetis sasargeblod gadaixada kuTvnili dRg. buRaltruli gatarebebi:
1.saqonlis SeZena: d-ti _ saqoneli
-
50000;
d-ti _ gadaxdili dRg – 9000; k-ti _ naRdi fuli - 59000. 2. saqonlis realizacia: d-ti _ naRdi fuli
- 94400;
k-ti _ Semosavali realizaciidan – 80000; k-ti _ gadasaxdeli dRg 3.
- 14400.
dRg-s kuTvnili Tanxis gadaxda: gaangariSeba: a) gadasaxdeli dRg – 14400 lari; b) gadaxdili dRg - 9000 lari; g) gadasaricxia biujetSi – 5400 lari (14400 - 9000).
miRebulia
175 buRaltruli gatarebebi: 1.gadaxdili dRg-s CaTvla: d-ti _ gadasaxdeli dRg
- 9000;
k-ti _ gadaxdili dRg
-
9000.
2. gadasaxadis gadaricxva: d-ti _ gadasaxdeli dRg
- 5400;
k-ti _ erovnuli valuta bankSi – 5400.
6.3.2. mogebis gadasaxadis aRricxva saqarTvelos sagadasaxado kanonmdeblobiT, mogebis gadasaxadis gadamxdelia: saqarTvelos sawarmo; ucxouri
sawarmo,
romelic
saqarTveloSi
saqmianobas
axorcielebs
mudmivi
dawesebulebis meSveobiT da/an Semosavals iRebs saqarTveloSi arsebuli wyarodan.
sawarmos ganisazRvreba
mogebis
gadasaxadiT
sawarmos
dabegvris
erTobliv
obieqtia
Semosavalsa
dasabegri
da
mogeba,
romelic
sagadasaxado
kodeqsiT
(sagadasaxado zarali) aris
Sesabamisi
gaTvaliswinebuli gamoqviTvebis Tanxebs Soris sxvaobiT. bass-iT dasabegri (sagadasaxado) mogeba
sagadasaxado kanonmdeblobis maregulirebeli wesebiT gansazRvruli saangariSgebo periodis mogeba (zarali), romlis mixedviTac xdeba gadasaxadis gadaxda (dabruneba). dasabegri mogeba ibegreba sagadasaxado kodeqsiT dadgenili ganakveTiT. amJamad moqmedi normiT, es ganakveTi 15%-ia. sxva gadasaxadebTan SedarebiT, mogebis gadasaxadis aRricxva rTulia. es sirTule mdgomareobs SemdegSi: jer erTi, unda ganisazRvros saangariSgebo periodis dasabegri mogeba,
romelic
gansxvavdeba
saaRricxvo
(finansuri)
mogebisagan,
xarjebis
gamoqviTvisas sagadasaxado kodeqsiT dadgenili SezRudvebiT. saaRricxvo mogeba aris saangariSgebo periodis wminda mogebis an zaralis Tanxa sagadasaxado xarjis gamoqviTvamde. sagadasaxado xarji (sagadasaxado Semosavali) aris
saangariSgebo periodis wminda
mogebis an zaralis gansazRvrisas gamoyenebuli mimdinare da gadavadebuli gadasaxadebis mTliani Tanxa.
176 gadavadebuli sagadasaxado valdebuleba aris dasabegri droebiTi sxvaobiT gamowveuli, momaval saangariSgebo periodebSi gadasaxdeli mogebis gadasaxadis Tanxa. meore, mogebis gadasaxadi warmoadgens mimdinare gadasaxads. mimdinare gadasaxadi aris saangariSgebo periodis sagadasaxado mogebidan (sagadasaxado
zaralidan) ga-
dasaxdeli (dasabrunebeli) mogebis gadasaxadis Tanxa. es imas niSnavs, rom sawarmom saangariSgebo wels mimdinare gadasaxdelebis saxiT, winaswar (yovelkvartalurad) unda gadaixados gasuli sagadasaxado wlis wliuri gadasaxadis mixedviT dadgenili odenoba. gansxvaveba saaRricxvo mogebasa da sagadasaxado mogebas Soris SeiZleba iyos mudmivi da droebiTi. mudmivi sxvaoba niSnavs imas, rom am gansxvavebis kompensireba ar moxdeba. es ZiriTadad,
exeba
iseT
danaxarjebs,
romlebic
araa
dakavSirebuli
ekonomikur
saqmianobasTan. droebiTi sxvaoba momaval saangariSgebo periodSi kompensirdeba. igi SeiZleba warmoiqmnas gadavadebuli valdebulebis, an gadavadebuli aqtivis saxiT. Tu saaRricxvo
mogeba
metia
sagadasaxado
mogebaze,
warmoiqmneba
gadavadebuli
sagadasaxado valdebuleba. gadavadebuli sagadasaxado valdebuleba aris dasabegri droebiTi sxvaobiT warmoqmnili, momaval saangariSgebo periodSi gadasaxdeli mogebis gadasaxadis Tanxa. Tu
saaRricxvo
mogeba
naklebia
sagadasaxado
mogebaze,
warmoiqmneba
gadavadebuli sagadasaxado aqtivi. igi aris mogebis gadasaxadis Tanxa, romelic momaval saangariSgebo perodSi unda aRdges, rac dakavSirebulia: gamosaqviT droebiT sxvaobebTan; gamouyenebeli sagadasaxado zaralis momaval periodSi gadaxdasTan; gamouyenebeli sagadasaxado SeRavaTebis momaval periodSi gadatanasTan. saaRricxvo mogebasa da sagadasaxado mogebas Soris gansxvavebebi, romlebic dakavSirebulia xarjebis gamoqviTvebis saqarTvelos sagadasaxado kodeqsiT dadgenil SezRudvebTan, SeiZleba iyos iseTi xarjebis gamoqviTvisas, rogoricaa: grZelvadiani aqtivebis cveTa da amortizacia; ZiriTadi saSualebebis remonti; sasaqonlo-materialuri maragebis gadafasebis Sedegi – mogeba an zarali; saeWvo da uimedo moTxovnebi; warmomadgenlobiTi xarjebi; sesxiT sargeblobis xarjebi; gadaxdili jarimebi da sauravebi; mivlinebis xarjebi da sxva.
177 mogebis
gadasaxadTan
dakavSirebuli
operaciebi
buRaltrul
aRricxvaSi
aisaxeba
gatarebebiT: 1.mogebis mimdinare gadasaxadis gadaxda: d-ti – winaswar gadaxdili mogebis gadasaxadi; k-ti – erovnuli valuta bankSi. 2. saangariSgebo periodis bolos, mogebis gadasaxadis daricxva: a) Tu saaRricxvo mogeba da sagadasaxado mogeba tolia: d-ti _ mogebis gadasaxadis xarji; k-ti – gadasaxdeli mogebis gadasaxadi; b) Tu
saaRricxvo
mogeba
metia
sagadasaxado
mogebaze,
warmoiqmneba
gadavadebuli
sagadasaxado valdebuleba: d-ti _ mogebis gadasaxadis xarji (saaRricxvo mogebis mixedviT); k-ti – gadasaxdeli mogebis gadasaxadi (sagadasaxado mogebis mixedviT); k-ti – gadavadebuli sagadasaxado valdebuleba (sxvaobis TanxiT). g) Tu saaRricxvo mogeba naklebia sagadasaxado mogebaze, warmoiqmneba
gadavadebuli
sagadasaxado aqtivi: d-ti _ mogebis gadasaxadis xarji (saaRricxvo mogebis mixedviT); d-ti – gadavadebuli sagadasaxado aqtivi (sxvaobis TanxiT); k-ti – gadasaxdeli mogebis gadasaxadi (sagadasaxado mogebis mixedviT); 3.
winaswar gadaxdili mogebis gadasaxadis CaTvla:
d-ti – gadasaxdeli mogebis gadasaxadi; k-ti – winaswar gadaxdili mogebis gadasaxadi. 4. biujetis
kuTvnili
gadasaxadis
Tanxis
gadaxda,
romelic
warmoadgens
sxvaobas
gadasaxdeli mogebis gadasaxadis Tanxasa da winaswar gadaxdili mogebis gadasaxadis Tanxas Soris, anu gadasaxdeli mogebis gadasaxadis angariSis naSTs (saldos). d-ti – gadasaxdeli mogebis gadasaxadi; k-ti – erovnuli valuta bankSi. magaliTi:
sawarmom saangariSgebo periodSi saangariSgebo periodi
gadaixada mogebis mimdinare gadasaxadi 2700 lari.
daamTavra mogebiT. saaRricxvo mogebam Seadgina 36000 lari;
178 sagadasaxado mogebam Seadgina 32000 lari. Sesabamisad, mogebis gadasaxadi: saaRricxvo mogebis mixedviT 5400 lari,
sagadasaxado mogebis mixedviT – 4800 lari.
buRaltruli gatarebebi: 1.mogebis mimdinare gadasaxadis gadaxda: d-ti – winaswar gadaxdili mogebis gadasaxadi - 2700; k-ti – erovnuli valuta bankSi
-
2700.
2. saangariSgebo periodis bolos, mogebis gadasaxadis daricxva: d-ti _ mogebis gadasaxadis xarji
- 5400;
k-ti – gadasaxdeli mogebis gadasaxadi
-
4800;
k-ti – gadavadebuli sagadasaxado valdebuleba - 600. 3.
winaswar gadaxdili mogebis gadasaxadis CaTvla: d-ti – gadasaxdeli mogebis gadasaxadi
- 2700;
k-ti – winaswar gadaxdili mogebis gadasaxadi -
2700.
4. biujetis kuTvnili gadasaxadis Tanxis gadaricxva - 2100 lari(4800 _ 2700): d-ti – gadasaxdeli mogebis gadasaxadi 2100; k-ti – erovnuli valuta bankSi
- 2100.
6.3.3. sxva sagadasaxado valdebulebebis aRricxva sagadasaxado valdebulebebis warmoqmna iseTi gadasaxadebiT, romlebic sawarmos xarjebad maTi aRiarebis uflebas aniWebs, buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ saerTo da administraciuli xarjebi (sagadasaxado xarji); k-ti _ gadasaxdeli qonebis gadasaxadi; k-ti _ gadasaxdeli miwis gadasaxadi da a.S. biujetis kuTvnili gadasaxadis Tanxis gadaxda, aisaxeba gatarebiT: d-ti – gadasaxdeli qonebis gadasaxadi; d-ti _ gadasaxdeli miwis gadasaxadi; k-ti – erovnuli valuta bankSi.
6.4. daricxuli valdebulebebis
179
aRricxva daricxuli xarjebia,
valdebulebebi
romelic
daricxvis
balansis meTodisa
Sedgenis da
TariRisaTvis
Sesabamisobis
gadauxdeli
principis
mixedviT
saangariSgebo periodis xarjebad unda aRiardes. daricxuli valdebulebebi mimdinare valdebulebebis nawils warmoadgens, romelTa gadaxda balansis Sedgenis TariRidan 12 Tvis ganmavlobaSi unda moxdes. daricxul valdebulebebs warmoadgens daricxuli xelfasi, saijaro valdebulebebi, gadasaxdeli dividendebi da procentebi sagarantio momsaxurebiT warmoqmnili valdebulebebi da a.S.
6.4.1. gadasaxdeli xelfasis aRricxva moklevadian gasamrjeloebis
valdebulebebs aRricxvisa
da
miekuTvneba finansur
gadasaxdeli
xelfasi.
angariSgebaSi
maTi
momuSaveTa
asaxvis
wesebi
regulirdeba bass 19-iT, `daqiravebul momuSaveTa gasamrjeloebi~. bass-is mixedviT, sawarmos moeTxoveba aRiaros: valdebuleba
maSin,
rodesac
momuSavem
momsaxureba
gaswia
momavalSi
gasamrjelos
miRebis sanacvlod; da xarji maSin,
rodesac
sawarmo
moixmars
im
ekonomikur sargebels,
romelic miiRo
momuSavis mier gasamrjelos sanacvlod gaweuli momsaxurebidan. bass-is mixedviT, momuSaveTa gasamrjeloebs ganekuTvneba: momuSaveTa moklevadiani gasamrjeloebi; SromiTi saqmianobis Semdgomi periodis gasamrjeloebi; momuSaveTa sxva grZelvadiani gasamrjeloebi; SromiTi saqmianobis SewyvetasTan dakavSirebuli daxmarebebi. imis
gamo,
rom
aRniSnuli
gasamrjeloebi
erTmaneTisagan
Tvisobrivad
gansxvavdebian, me-19 standarti gasamrjelos TiToeuli kategoriisaTvis sxvadasxva moTxovnas iTvaliswinebs. momuSaveTa moklevadiani gasamrjeloebs ganekuTvneba: xelfasebi da socialuri dacvis Senatanebi; moklevadiani kompensirebadi gacdenebi; wliuri fasiani Svebuleba da biuleteni; mogebaSi monawileoba da gadasaxdeli premiebi;
180 arafuladi gasamrjeloebi. momuSavis moklevadiani gasamrjelo, romelic gaweuli momsaxurebisaTvis unda gadauxados momuSaves, sawarmom unda aRiaros: rogorc valdebuleba (daricxuli xarji) nebismieri, ukve gadaxdili Tanxis gamoklebis Semdeg; rogorc xarji, Tu buRaltruli aRricxvis sxva saerTaSoriso standarti ar moiTxovs an nebas ar rTavs, rom gasamrjeloebi CaiTvalos aqtivis TviTRirebulebad, magaliTad, bass-2, an bass-16. gadasaxdeli xelfasiT valdebulebis warmoqmna anu xelfasis daricxva xelfasis saangariSsworebo
uwyisis
safuZvelze
xdeba
da
buRaltrul
aRricxvaSi
aisaxeba
gatarebiT: d-ti xelfasis xarji; k-ti gadasaxdeli xelfasi. Tanaxmad saqarTveloSi xelfasiT
valdebulebis
warmoqmnasTanaa
moqmedi kanonmdeblobisa, sawarmos momuSaveTa winaSe
warmoqmna
dakavSirebuli.
imavdroulad,
aseTi
sagadasaxado
sagadasaxado
valdebulebebis
valdebulebaa
gadasaxdeli
saSemosavlo gadasaxadi. saSemosavlo
gadasaxadi
gaiangariSeba
TiToeuli
momuSavis
daricxuli
xelfasidan sagadasaxado kodeqsiT gansazRvruli normis Sesabamisad. gadasaxdeli saSemosavlo gadasaxadis saerTo TanxiT biujetis winaSe valdebulebis warmoqmna gatardeba: d-ti
gadasaxdeli xelfasi;
k-ti gadasaxdeli saSemosavlo gadasaxadi. momuSaveTa
xelfasis
da
masTan
dakavSirebuli
sagadasaxado
valdebulebis
gadaxda erTdroulad unda moxdes. Tu xelfasi sawarmos salarodan gaicema, xelfasis gasacemad saWiro Tanxis sabanko angariSidan gamotana da sagadasaxado valdebulebebis gadaxda gatardeba: 1.bankidan
xelfasis
gasacemad
saWiro
Tanxis
gadasaxadis gadaricxva: d-ti - naRdi fuli salaroSi; d-ti - saSemosavlo gadasaxadi; k-ti – erovnuli valuta rezident bankSi. 2. momuSaveebze xelfasis gacema gatardeba: d-ti – gadasaxdeli xelfasi;
gamotana
da
dakavebuli
saSemosavlo
181 k-ti - naRdi fuli salaroSi. xolo Tu TanamSromlebze xelfasis gacema bankis meSveobiT xdeba: d-ti
gadasaxdeli xelfasi;
d-ti gadasaxdeli saSemosavlo gadasaxadi; k-ti _ erovnuli valuta bankSi. bass-is
mixedviT,
moklevadiani
kompensirebadi
gacdenisaTvis
momuSavis
moklevadiani gasamrjelos mosalodneli xarji sawarmom unda aRiaros: magrovebadi
kompensirebadi
gacdenebis
SemTxvevaSi
–
rodesac
momuSave
gaswevs
momsaxurebas, romelic zrdis mis uflebas momavalSi kompensirebad gacdenebze; da aramagrovebadi kompensirebadi aryofnis SemTxvevaSi - rodesac adgili eqneba gacdenas. sawarmom
momuSaves
kompensacia
SeiZleba
gadauxados
Svebulebis,
droebiTi
Sromisuunarobis, dekretuli Svebulebis, samxedro valdebulebis moxdis SemTxvevaSi. kompensirebadi gacdena or kategoriad, magrovebad da aramagrovebad gacdenad iyofa. magrovebadi gacdena SeiZleba gadatanil iqnes Semdeg periodSi, Tu mimdinare periodis
kompensirebadi
gacdena
mTlianad
ar
aris
gamoyenebuli.
magrovebadi
kompensirebadi gacdena SeiZleba iyos anazRaurebadi (rodesac sawarmodan wasvlisas momuSaves aqvs ufleba miiRos fuladi daxmareba gamouyenebeli gacdenisaTvis) an araanazRaurebadi. bass-is mixedviT, sawarmom magrovebadi kompensirebadi gacdenis mosalodneli Rirebuleba unda Seafasos, rogorc damatebiTi Tanxa, romlis gadaxdasac varaudobs im gamouyenebeli uflebisaTvis, romelic dagrovda balansis Sedgenis TariRisaTvis. sawarmo gansazRvravs mosalodneli kompensirebadi Tanxis odenobas, magaliTad, SvebulebisaTvis saWiro Tanxis odenobas da aRiarebs valdebulebad buRaltruli gatarebiT: d-ti – Svebulebis xelfasis xarji; k-ti – valdebuleba Svebulebis xelfasiT. Svebulebis xelfasis daricxva buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti - valdebuleba Svebulebis xelfasiT; k-ti - gadasaxdeli Svebulebis xelfasi; daricxuli valdebulebebi buRaltrul aRricxvaSi makoreqtirebeli gatarebebiT aisaxeba,
saangariSgebo
periodis
bolos.
magaliTad,
xelfasi,
romelic
periodis
182 bolos ar aris asaxuli da gadaxdili, aRricxvaSi unda aisaxos xelfasis xarjis angariSis debetSi da xelfasiT davalianebis anu gadasaxdeli xelfasis angariSis kreditSi. daricxuli, magram jer gadauxdeli valdebulebebis amgvari asaxva Sesabamisobis principis safuZvelze xdeba, im Semosavlebisa da xarjebis dapirispirebis mizniT, romlebsac erTi da igive saaRricxvo periodSi hqonda adgili. daricxuli valdebulebebi buRaltrul aRricxvaSi aisaxeba Semdegnairad:
6.4.2. gadasaxdeli procentebis da dividendebis aRricxva gadasaxdeli procentebis daricxva buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti - saprocento xarjebi; k-ti - gadasaxdeli procentebi. miRebuli procentebi gadaxdis wyarosTan unda daibegros gadasaxadiT, amitom procentebis gadaxdisas sawarmom unda asaxos am gadasaxadis dakaveba da warmoqmnas Sesabamisi
valdebuleba
biujetis
winaSe.
igi
buRaltrul
aRricxvaSi
aisaxeba
gatarebiT: d-ti - gadasaxdeli procentebi; k-ti - gadasaxadi procentebidan. gadasaxdeli procentebis gadaxda gatardeba: d-ti – gadasaxdeli procentebi; d-ti – gadasaxadi procentebidan; k-ti – fuladi saSualebebis angariSebi. gadasaxdeli dividendebis aRricxva
dividendebis
buRaltrul aRricxvaSi aisaxeba Semdegnairad: 1.dividendebis daricxva: d-ti – gaunawilebeli mogeba; k-ti - gadasaxdeli dividendebi. 2. dividendebidan gadasaxadis dakaveba gatardeba: d-ti - gadasaxdeli dividendebi; k-ti - gadasaxadi dividendebidan.
gamocxadebis
TariRisaTvis
183 3. dividendebis gacema (valdebulebis dafarva) gatardeba: d-ti – gadasaxdeli dividendebi; d-ti – gadasaxadi dividendebidan; k-ti – erovnuli valuta bankSi.
6.4.3. sagarantio valdebulebis aRricxva sagarantio
valdebuleba
warmoadgens
gamosaTvlel
valdebulebas
da
warmoiSveba maSin, rodesac kompania Tavis klientebs uwevs sagarantio momsaxurebas. is saamisod
awarmoebs
Sesabamis
gaangariSebiT
anaricxebs
da
qmnis
sagarantio
momsaxurebis rezervs, romlis gamoyenebaze pasuxs agebs, amitom aRniSnuli rezervi warmoadgens valdebulebas. sagarantio rezervis Seqmna aisaxeba gatarebiT: d-ti - sagarantio momsaxurebis xarji; k-ti - valdebuleba sagarantio momsaxurebaze. valdebulebis dafarva xdeba rezervis gamoyenebiT da aisaxeba gatarebiT: d-ti - valdebuleba sagarantio momsaxurebaze; k-ti - maragebi, fuladi saSualebebi, gadasaxdeli xelfasi. Tu
saangariSgebo periodis bolos darCa rezervis gamouyenebeli Tanxa,
ixureba da mcirdeba xarji: d-ti - valdebuleba sagarantio momsaxurebaze; k-ti - sagarantio momsaxurebis xarji. xolo Tu rezervi araa sakmarisi, iqmneba damatebiT rezervi: d-ti - sagarantio momsaxurebis xarji; k-ti - valdebuleba sagarantio momsaxurebaze.
6.5. grZelvadiani valdebulebebis
rezervi
184
aRricxva grZelvadian
sasesxo
valdebulebebs
miekuTvneba
grZelvadiani
sesxi,
gasanaRdebeli Tamasuqi da valdebulebebi finansur ijaraze. sasesxo valdebulebebis ZiriTadi principebia _ sesxis miReba garkveuli vadiT da garkveuli saprocento ganakveTiT.
sesxis
mimRebi
iRebs
valdebulebas,
rac
dafiqsirebulia
sasesxo
(saTamasuqo) garigebaSi (kontraqtSi, xelSekrulebaSi). miRebul sesxze dasabrunebeli Tanxa Sedgeba ori nawilisagan: ZiriTadi Tanxisa da sesxiT sargeblobis procentis Tanxisagan. grZelvadiani sesxebis Sefaseba xdeba im TanxebiT, romelic asaxulia sasesxo xelSekrulebaSi. magaliTi: kompaniam iyida danadgari ZiriTadi
Tanxa
(TamasuqiT) 10000 l. yovelwliuri saprocento ganakveTi 10%.
dabrundeba
2
wlis
Semdeg.
yoveli
wlis
bolos
unda
moxdes
Sesabamisi procentis gadaxda. danadgaris miReba da saTamasuqo valdebulebebis warmoSoba gatardeba: d-ti _ manqana-danadgarebi
-
10000;
k-ti _ gasanaRdebeli Tamasuqebi
- 10000.
pirvel wels gadasaxdeli procenti aRiardeba xarjad da moxdeba misi ganaRdeba 1000 lari (10000 X 10%). 1.
procentis daricxva:
d-ti _ saprocento xarjebi
-
1000;
k-ti _ gadasaxdeli procentebi 2.
1000;
procentebiT warmoqmnili davalianebebis gadaxda:
d-ti _ gadasaxdeli procentebi
-
1000;
k-ti _ erovnuli valuta bankSi -
1000.
meore wels gadaxdil unda iqnes Tamasuqis Rirebuleba (10000 lari) da saprocento Tanxa (1000 lari), sul 11000 lari. 1. procentis daricxva: d-ti _ saprocento xarjebi
-
1000;
k-ti _ gadasaxdeli procentebi
_ 1000.
2. warmoqmnili davalianebebis gadaxda: d-ti _ gasanaRdebeli Tamasuqebi -
10000;
d-ti _ gadasaxdeli procentebi
1000;
-
185 k-ti _ erovnuli valuta bankSi -
11000.
magaliTi: sesxis aRricxva: kompaniam bankSi aiRo sesxi 30000 lari, 2 wlis vadiT, wliuri 10% ganakveTiT. mimdinare wels gadasaxdelia ZiriTadi Tanxis 20% da Sesabamisi saprocento Tanxa. meore wlis bolos dabrunebuli unda iqnes darCenili Tanxa procentTan erTad. buRaltruli gatarebebi: 1. sesxis miReba 30000 lari: d-ti _ erovnuli valuta bankSi – 30000; k-ti _ grZelvadiani sesxebi
-
30000.
2. grZelvadiani sesxis mimdinare nawilis gamoyofa 6000 lari (30.000 X 20%). d-ti _ grZelvadiani sesxebi
-
6000;
k-ti _ grZelvadiani sesxebis mimdinare nawili
- 6000.
3. mimdinare wels gadasaxdeli saprocento Tanxa 3000 lari (30.000 X 10%). d-ti _ saprocento xarjebi -
3000;
k-ti _ gadasaxdeli procentebi – 3000. 4. mimdinare wels ZiriTadi da saprocento Tanxis gadaxda (9000 lari). d-ti _ grZelvadiani sesxebis mimdinare nawili – 6000; d-ti _ gadasaxdeli procentebi
- 3000;
k–ti _ erovnuli valuta bankSi
-
9000
momaval wels gadasaxdeli iqneba ZiriTadi Tanxa 24000 lari (30000-6000), procentTan erTad.
Tavi VII. sakuTari kapitalis aRricxva 7.1. kapitali, misi arsi da struqtura
kapitali,
farTo
gagebiT
aris
saqonlisa
da
momsaxurebis
warmoebisaTvis
Seqmnili resursebi, romelsac Semosavlis motana SeuZlia. viwro gagebiT, igi aris warmoebrivi saSualebebis saxiT saqmeSi dabandebuli, Semosavlis momtani wyaro.
186 buRaltruli
aRricxvis
miznebidan
gamomdinare,
kapitali,
Tavisi
fizikuri
formiT, aqtivebad warmogvidgeba. sawarmos aqtivebis formirebis Sedegad warmoiqmneba am aqtivebze sxvadasxva subieqtis
(iuridiuli
da
fizikuri
pirebis)
ufleba,
romlis
jamic
kapitals
warmoadgens. aseTi
uflebebi
kreditorebis
winaSe,
SeiZleba romelic
mflobelTa
wilad,
romelic
specialuri
saxis valdebulebaa
or
ZiriTad
nasesxeb
sakuTar
anu
jgufad mozidul
kapitals
mflobelTa
daiyos:
kapitalad
warmoadgens.
winaSe.
valdebulebebad
swored
iwodeba
sakuTari kapitalia
da
kapitali is
Tanxa,
romelic ZiriTad kavSirs warmoadgens mflobelsa da bizness Soris. finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis mixedviT `sakuTari kapitali aris sawarmos aqtivebis is nawili, romelic rCeba yvela valdebulebis dafarvis Semdeg~. sakuTari
kapitalis
struqtura
damokidebulia
samewarmeo
saqmianobis
organizaciul-samarTlebriv formebze. samewarmeo
saqmianobis
organizaciul-samarTlebrivi
formebi
qveynis
kanonmdeblobiT ganisazRvreba da amitom sxvadasxva qveyanaSi gansxvavebuli saxisaa. saqarTvelos kanoni `mewarmeTa Sesaxeb~ gansazRvravs sawarmoTa Semdegi saxis organizaciul-samarTlebriv formebs: individualuri sawarmo;
solidaruli pasuxismgeblobis sazogadoeba (s.p.s.);
komandituri sazogadoeba (k.s.);
SezRuduli pasuxismgeblobis sazogadoeba (S.p.s.);
saaqcio sazogadoeba (s.s.);
kooperativi.
gansxvavebulia gansxvaveba,
am
sawarmoTa
organizaciul-samarTlebrivi
safuZvlebi.
es
ZiriTadad, pasuxismgeblobis im SezRudvebzea damokidebuli, romlebic
exeba sakuTar kapitalSi Semavali Tanxebis ganawilebas mesakuTreebisa da sxva beneficiarebisaTvis. Tumca, struqturul safuZvlebSi mocemuli kapitalis ganmarteba misaRebia yvela
tipis sawarmosaTvis.
aRniSnuli kapitalis
organizaciul-samarTlebrivi
srulyofili
struqtura
formis
damaxasiaTebelia
sawarmoebidan saaqcio
sakuTari
sazogadoebisa
da
SezRuduli pasuxismgeblobis sazogadoebisaTvis. buRaltrul
balansSi
da
Sesabamisad,
kapitali SeZleba daiyos Semdeg qvejgufebad:
buRaltrul
aRricxvaSi
sakuTari
187 aqcioneruli kapitali; gaunawilebeli mogeba; gaunawilebeli mogebidan Seqmnili rezervebi; rezervebi, romlebic uzrunvelyofen kapitalis SenarCunebas. sakuTari kapitalis aseTi klasifikacia, romelic asaxavs sawarmos mier sakuTari kapitalis ganawilebis an sxvagvari gamoyenebis samarTlebriv an sxva saxis SezRudvebs, sasargebloa finansuri angariSgebis momxmareblisaTvis ekonomikuri gadawyvetilebis misaRebad. amgvari struqtura SeiZleba, aseve, asaxavdes mesakuTreTa mier dividendebis miRebisa da kapitalis amoRebis gansxvavebul uflebebs.
7.2. saaqcio sazogadoebis sawesdebo kapitalis aRricxva metnaklebad
msxvili
sawarmoebis
ZiriTadi
nawili
ramdenime
mflobelis
sakuTrebas warmoadgens. rogorc wesi, mflobelTa ricxvi sakmaod didia, rac imas niSnavs, rom es sawarmoebi miekuTvnebian sakuTrebis aqcionerul formas. sakuTrebis sawarmos,
aqcionerul
romelic
formas
kapitalis
korporaciul
dafinansebas
sakuTrebas
aqciebis
uwodeben,
gavrcelebiT
xolo
afinansebs
–
korporacias. saaqcio
sazogadoeba
saqarTvelos
sawarmoTa
organizaciul-samarTlebriv
formebs Soris erT-erTi mniSvnelovani forma. saaqcio sazogadoeba – aris sazogadoeba, romlis sawesdebo kapitali dayofilia erTi da imave nominaluri Rirebulebis mqone aqciebad. aqcia
aris
valdebulebebs
fasiani
partnioris
qaRaldi,
romelic
(aqcioneris)
mimarT
adasturebs da
saaqcio
aqcioneris
sazogadoebis
uflebebs
saaqcio
sazogadoebaSi. aqciis mflobels aqcioneri ewodeba. isini korporaciis mflobelebi arian. aqcioneri valdebulia kanoniT gaTvaliswinebul maregistrirebel organoSi (safondo
birJa,
damoukidebeli
registratorebi-bankebi
da
sxva)
moaxdinos
mis
mflobelobaSi arsebuli aqciebis registracia aqciaTa reestrSi, daikanonos maTze sakuTrebis ufleba. arsebobs aqciis ori saxe: Cveulebrivi aqciebi da privilegirebuli aqciebi.
188 Cveulebrivi erTi aqcia mis mflobels aqcionerTa saerTo krebaze aZlevs xmis uflebas,
anu
monawileobis
uflebas done
monawileoba
damokidebulia
miiRos
sazogadoebis
aqcioneris
marTvaSi.
mflobelobaSi
marTvaSi
arsebuli
aqciebis
raodenobaze, magram Cveulebrivi aqciebis floba dividendebis miRebis garantias ar iZleva.
aqcioneri
dividendebs
mxolod
im
SemTxvevaSi
miiRebs,
Tu
sawarmo
saangariSgebo wels mogebiT daamTavrebs da mmarTveli organo miiRebs gadawyvetilebas dividendebis ganawilebis Sesaxeb. privilegirebuli
(SeRavaTiani)
aqciebiT
dividendis
odenoba
winaswaraa
gansazRvruli da pirvel rigSi gaicema, miuxedavad imisa, sawarmo miiRebs mogebas Tu ara. aseve, sazogadoebis likvidaciis an gakotrebis SemTxvevaSi privilegirebuli aqcia mis mflobels qonebrivi pretenziis uflebas aZlevs, magram ar aZlevs xmis uflebas sazogadoebis saerTo krebaze. arsebobs
privilegirebuli
aqcebis
mravali
saxe:
konvertirebadi
da
arakonvertirebadi, dabrunebadi da aradabrunebadi da sxva, romlebic erTmaneTisagan konkretul SemTxvevaSi miniWebuli privilegiebiT gansxvavdebian. aqciebis Sefasebisas gamoiyeneba:
nominaluri Rirebuleba; gamocxadebuli Rirebuleba;
sabalanso (saaRricxvo) Rirebuleba;
sabazro Rirebuleba. aqciebis
nominaluri
Rirebuleba
aqciaze
(aqcionerul
sertifikatze)
dafiqsirebuli pirobiTad SerCeuli Rirebulebaa. nominaluri fasi asaxavs sawesdebo kapitalis sidides erT aqciaze. nominaluri fasi simboluria da niSnavs, rom aqcia unda gaiyidos aranakleb nominaluri RirebulebiT. aqciis
gamocxadebuli
Rirebuleba
aris
nominaluri
Rirebulebis
gareSe
gamoSvebuli aqciebis Sefaseba korporaciis direqtorTa sabWos mier gamocxadebuli fasiT. aqciebis
nominaluri
da
gamocxadebuli
Rirebuleba
korporaciis
aqciebis
gamoSvebaze nebarTvis registraciisas dadgindeba. aqciis sabalanso Rirebuleba aris Tanxa, romelsac iRebs aqcioneri aqciis sanacvlod gaiyideba
korporaciis da
yvela
likvidaciis
valdebuleba
SemTxvevaSi, daifareba
im
pirobiT,
sabalanso
rom
yvela
Rirebulebis
aqtivi
mixedviT.
korporaciis aqciebis mTliani sabalanso Rirebuleba udris balansis aqtivebis jams gamoklebuli valdebulebebi anu neto-aqtivebs.
189 aqciis sabazro Rirebuleba damokidebulia
saerTo
korporaciisadmi
aqciis fasia fasiani qaRaldebis bazarze. igi
ekonomikur
investorebis
pirobebze
damokidebulebaze
moqmed da
faqtorebze,
korporaciis
mocemuli
mier
miRebul
mogebaze. saqarTvelos
kanonmdeblobiT,
saaqcio
sazogadoebis
sawesdebo
kapitalis
minimaluri odenoba TxuTmeti aTasi laria. aqciis nominaluri Rirebuleba unda iyos erTi lari an misi mravaljeradi. aqciebis gavrcelebis wesi saaqcio sazogadoebis wesdebiT ganisazRvreba. am wesis mixedviT, ganasxvaveben saaqcio sazogadoebis or tips:
Ria tipis saaqcio sazogadoeba;
daxuruli tipis saaqcio sazogadoeba. Ria tipis saaqcio sazogadoebis aqciebi Tavisuflad mimoiqceva safondo bazarze
da maSasadame, misi SeZena yvela msurvels SeuZlia. daxuruli tipis saaqcio sazogadoeba aqciebis gavrcelebis SezRudvis wess iyenebs. saaqcio sazogadoebis wesdebiT ganisazRvreba gamosaSvebi aqciebis maqsimaluri raodenoba, romelic gamosaSvebad nebadarTul aqciebad iwodeba. saaqcio sazogadoebebi cdiloben
ar
gamoisyidon
moaxdinon
ukve
gamosaSvebad
gavrcelebuli
nebadarTuli
aqciebi
da
a.S.
aqciebis
Sedegad
srulad
gavrceleba,
warmoiqmneba
terminebi:
gamoSvebuli anu gayiduli an sxva saxiT gavrcelebuli aqciebi, gamosaSvebi anu jer kidev gauvrcelebeli aqciebi, gamosyiduli sakuTari aqciebi anu ukandabrunebuli aqciebi, brunvaSi myofi aqviebi. saaqcio sameTvalyureo sameurneo
sazogadoebis sabWos.
politikas
umaRlesi
sameTvalyureo da
niSnavs
organoa sabWo
saerTo
gansazRvravs
direqtorebs,
romlebic
kreba,
romelic
saaqcio
irCevs
sazogadoebis
pasuxismgebelni
arian
sazogadoebis sameurneo politikis ganxorcielebaze, marTvasa da kontrolze. zemoaRniSnulidan gamomdinare, aqciebis moZraobasTan (gamoSveba, gamosyidva, xelaxla gayidva da sxva) dakavSirebuli operaciebi buRaltruli aRricxvis sagans warmoadgens. rogorc
ukve
aRniSnuli
iyo,
saaqcio
sazogadoebis
buRaltrul
balansSi
sakuTari (aqcioneruli) kapitali SeiZleba warmodgenil iqnes avansirebuli kapitalisa da gaunawilebeli (reinvestirebuli) mogebis saxiT.
190 avansirebuli kapitali aqciebis gamoSvebasTan (emisia) aris dakavSirebuli. igi gamoSvebuli
(gayiduli)
aqciebis
nominaluri
Rirebulebisa
da
emisiis
Sedegad
pirvelad
bazarze
miRebuli damatebiTi (saemisio) kapitalisagan Sedgeba. damatebiTi
anu
saemisio
kapitali
warmoiqmneba
aqciebis
nominalze maRali fasiT gavrcelebisas da warmoadgens sxvaobas aqciis gayidvis Rirebulebasa da nominals Soris. saemisio kapitali gamoiyeneba igive miznebisaTvis, rac misi warmoqnnis safuZvelia – aqciebis gamosyidvasTan dakavSirebuli zaralis dasafaravad. gaunawilebeli (reinvestirebuli) mogeba saaqcio sazogadoebis wminda mogebis nawilia, romelic rCeba sawarmoSi aqcionerebze dividendebis ganawilebis Semdeg, saqmianobis gasafarToeblad. gaunawilebeli mogeba ori nawilisagan, asignebuli da araasignebuli
nawilebisagan
Sedgeba.
gaunawilebeli
mogebis
asignebuli
nawili
miznobrivi daniSnulebisasa, araasignebul nawils aseTi miznobrivi daniSnuleba ar gaaCnia. saaqcio
sazogadoebis
sakuTari
kapitalis
aRsaricxavad
moqmedi
angariSTa
gegmiT gaTvaliswinebulia angariSebis jgufi – 5000 `sakuTari kapitali~, romlis pirvel qvejgufia - 5100 sawesdebo kapitali: 5110 – Cveulebrivi aqciebi; 5120 privilegirebuli aqciebi; 5130 – gamosyiduli sakuTari aqciebi; 5140 saemisio kapitali. sawesdebi kapitalis jgufis yvela angariSi, garda 5130 – gamosyiduli sakuTari aqciebis angariSisa, pasiuri angariSebia. gamosyiduli sakuTari aqciebis angariSi kontrpasiuri, maregulirebeli angariSia da gamoiyeneba Cveulebrivi an privilegirebuli aqciebis angariSebis dasaregulireblad.
7.2.1. aqciebis gamoSvebis aRricxva aqciebis gamoSveba buRaltrul aRricxvaSi aisaxeba danaxarjebis principis Sesabamisad, e. i. rogorc aqciebze gacvlis Sedegad miRebuli fuladi saSualebebi da/an aqtivebis sabazro Rirebuleba.
191 aqciebis
gamoSvebisas
nebismieri
gansxvaveba
fulad
Tanxas,
an
sanacvlod
miRebuli aqtivebis sabazro Rirebulebasa da aqciebis nominalur Rirebulebas Soris, koreqtirdeba saemisio kapitalis angariSiT. aqciebis
gamoSvebisas
debetdeba
fuladi
gamoSvebis Sedegad miRebuli TanxiT, kreditdeba RirebulebiT
saSualebebis
angariSi,
aqciebis
aqciebis angariSi - nominaluri
da saemisio kapitalis angariSi - TanxiT, romelic aRemateba aqciebis
nominalur Rirebulebas. aqciebis gayidva buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ fuladi saSualebebis angariSebi; k-ti _ Cveulebrivi aqciebi; an k-ti _ privilegirebuli aqciebi; da k-ti _ saemisio kapitali. magaliTi: saaqcio sazogadoebis gamosaSvebad nebadarTuli Cveulebrivi aqciebis raodenoba 100000 cali,GnominaliT - 1 lari.
kompaniam gayida 10000 cali GCveulebrivi aqcia,
gayidvis fasi - 1 lari. buRaltruli gatareba: d-ti _ fuladi saSualebebis angariSebi - 10000; k-ti _ Cveulebrivi aqciebi
- 10000.
magaliTi: saaqcio sazogadoebis gamosaSvebad nebadarTuli Cveulebrivi aqciebis raodenoba 100000 cali,GnominaliT - 1 lari.
kompaniam gayida 10000 cali GCveulebrivi aqcia,
gayidvis fasi – 1,50 lari. buRaltruli gatareba: d-ti _ fuladi saSualebebis angariSebi - 15000; k-ti _ Cveulebrivi aqciebi
- 10000;
k-ti _ saemisio kapitali
-
5000.
saaqcio sazogadoebam aqciebis gamoSveba SeiZleba moaxdinos sxva arafulad aqtivebze
gacvliT.
e.
i.
aqciebi
SeiZleba
gamoiyenos
gadaxdis
saSualebad.
am
SemTxvevaSi unda ganisazRvros aqciebis Sefasebis sakiTxi. Tu am konkretuli saaqcio sazogadoebis aqciebi bazarze kotirebadia, maSin igi Sefasdeba aqciebis mimdinare, sabazro
RirebulebiT,
winaaRmdeg
SemTxvevaSi
arafuladi aqtivis sabazro Rirebuleba.
gamoiyeneba
aqciaze
gacvlili
192 magaliTi: direqtorTa sabWom gadawyvita gacvla
10000 cali Cveulebrivi aqciis
(nominaliT 1 lari)
danadgarze. aqciebis gamoSvebisas maTi mimdinare sabazro Rirebuleba ar iyo
gansazRvruli. danadgaris sabazro Rirebuleba 15000 lars Seadgenda. buRaltruli gatareba: d-ti _ manqana-danadgarebi
- 15000;
k-ti _ Cveulebrivi aqciebi – 10000; k-ti _ saemisio kapitali
- 5000.
7.2.2. aqciebis gavrceleba xelmoweriT aqciebis gavrcelebis erT-erT formas maT SeZenaze xelmowera warmoadgens, anu korporacia yidis aqciebs xelmoweriT. xelmoweriT aqciebis gavrcelebis SemTxvevaSi, korporaciasa da mis momaval aqcionerebs
Soris
daideba
xelSekruleba,
romelic
asaxavs
aqcionerebis
valdebulebas, SeiZinon aqciebis gansazRvruli raodenoba, gadaxdebis konkretuli pirobebiT – erTdroulad, ramdenime gadaxdebiT an ganvadebiT. xelmoweriT aqciebis gavrceleba SeiZleba korporacis dafuZnebisas an mis Semdegac. aseTi SeTanxmeba iwodeba aqciebze xelmowerad, xolo am gziT Seqmnili kapitali - xelmowerilad. aseT xelSekrulebebs iuridiuli Zala aqvT da momxdari operaciis buRaltrul aRricxvaSi
asaxvis
safuZvels
warmoadgenen.
xelmoweriT
aqciebis
gavrcelebis
saxelSekrulebo Rirebuleba warmoadgens moTxovnas da Sesabamis angariSis debetSi aisaxeba,
rogorc
gavrcelebuli
`moTxovnebi
aqciebis
aqciebze
Rirebuleba
kreditSi, nominaluri RirebulebiT.
xelmoweriT~.
gatardeba
imavdroulad,
`aqciebi
xelmoweriT
xelmoweriT~
Tu es ukanaskneli nominalze
angariSis
metia, sxvaoba
aisaxeba saemisio kapitalis angariSis kreditSi: d-ti _ moTxovnebi aqciebze xelmoweriT (saxelSekrulebo RirebulebiT); k-ti _ aqciebi xelmoweriT (nominaliT); k-ti _ saemisio kapitali (sxvaobis TanxiT). xelmoweriT aqciebis gavrcelebas SeiZleba daeqvemdebaros rogorc Cveulebrivi, aseve privilegirebuli aqciebi.
193 aqcionerebis mier aqciebze xelmoweriT warmoqmnili davalianebebis dafarva aisaxeba buRaltruli gatarebiT: d-ti _ fuladi saSualebebis angariSebi; k-ti _ moTxovnebi aqciebze xelmoweriT. aqcionerebi
aqciebis
mflobelebi
gaxdebian
aqciebis
Rirebulebis
morigi
gadaxdis an srulad davalianebebis dafarvis Semdeg, xolo korporacia aqciebze xelmoweriT warmoqmnili moTxovnebis miRebis Semdeg, asaxavs aqciebis gamoSvebas: d-ti _ aqciebi xelmoweriT; k-ti _ Cveulebrivi aqciebi. magaliTi: sawarmom miiRo xelmowera 2009 wlis 1 ianvars 200000 cali GCveilebrivi aqciis gamoSvebaze, nominaliT - 1 lari. erTi aqciis saxelSekrulebo Rirebuleba
1,30 laria.
angariSsworeba unda moxdes 2009 wlis 1 ivliss. buRaltruli gatareba: 1.01.2009 w. d-ti _ moTxovnebi aqciebze xelmoweriT – 260000; k-ti _ aqciebi xelmoweriT
-
200000;
k-ti _ saemisio kapitali
-
60000.
1.07.2009 w. 1. d-ti _ fuladi saSualebebis angariSebi
- 260000;
k-ti _ moTxovnebi aqciebze xelmoweriT 2. d-ti _ aqciebi xelmoweriT k-ti _ Cveulebrivi aqciebi
-
-
260000.
- 20000; 200000.
7.2.3. aqciebis gamoSveba ofcioniT ofcioni sawarmos muSakTa uflebaa gansazRvrul periodSi fiqsirebul fasebSi SeiZinon kompaniis aqciebis gansazRvruli raodenoba. aqciebis SeZenis fasi mis sabazro Rirebulebaze dabalia. maSasadame,
aqciebis
gamoSveba
ofcioniT
warmoadgens
SeTanxmebas
saaqcio
sazogadoebasa da SromiT koleqtivs Soris, TanamSromlebze aqciebis sabazro fasTan SedarebiT SeRavaTiani pirobebiT gavrcelebis Sesaxeb. ofcioni ganisazRvreba aqciebis gayidvis dRes arsebul sabazro fasTan SedarebiT.
194 ofcioni SeiZleba sawarmos TanamSromlebs momavalSi aqciebis fiqsirebuli fasiT SeZenis uflebas aZlevdes. Cveulebriv, aseTi saxis ofcioni gamoiyeneba muSakTa dajildoebisa da waxalisebisaTvis. aqciis sabazro kursis awevis SemTxvevaSi sawarmos muSaks SeuZlia SeiZinos igi ofcioniT dafiqsirebuli fasiT da gayidos sabazro fasiT. ofcioniT
dafiqsirebul
fassa
da
sabazro
fass
Soris
sxvaoba
premias
warmoadgens. ofcionis ganxorcielebisas buRaltruli Canawerebi igive iqneba, rac wina SemTxvevaSi. rac Seexeba muSakis mier miRebul premias, igi buRaltrul aRricxvaSi ar aisaxeba. im SemTxvevaSi, Tu safondo bazarze moxda korporaciis aqciebis fasis mkveTri vardna da ofcionis fasi gamocxadebis TariRisaTvis aqciis sabazro fasze naklebia, buRaltrul aRricxvaSi aisaxeba sxvaoba ofcionsa da aqciis sabazro fass Soris, muSakTa waxalisebaze gaweuli xarjebis saxiT. buRaltrul AaRricxvaSi aqciebis gamoSveba ofcioniT analogiurad aisaxeba, rogorc nebismieri sxva gamoSveba: d-ti _ fuladi saSualebebis angariSebi; k-ti _ Cveulebrivi aqciebi; an k-ti _ saemisio kapitali. magaliTi:A korporaciam
TanamSromlebs
ofcioniT
miyida
3000
cali
aqcia
6
larad,
aqciis
nominaluri Rirebuleba - 5 lari, sabazro Rirebuleba 8 lari. buRaltruli gatareba: d-ti _ fuladi saSualebebis angariSebi 18000; k-ti _ Cveulebrivi aqciebi k-ti _ saemisio kapitali
-
15000; -
3000.
7.2.4. aqciebis konvertireba aqciebis konvertireba niSnavs aqciebis Seqcevadobas, fasiani qaRaldebis bazarze erTi saxis aqciis meoreze gacvlis SesaZleblobas. saaqcio sazogadoebam winaswar dadebuli SeTanxmebis safuZvelze, SeiZleba miiRos gadawyvetileba privilegirebuli aqciebis Cveulebriv aqciebSi konvertaciis Sesaxeb. konvertaciis mizani SeiZleba iyos aqciebis amoReba, privilegirebuli aqciebis gamoSvebis pirobis dacva. Sesabamis
angariSebze,
konvertireba buRaltrul aRricxvaSi aisaxeba aqciebis
nominaluri
RirebulebiT,
xolo
privilegirebuli
da
195 Cveulebrivi
aqciebis
nominalur
Rirebulebebs
Soris
sxvaoba
aisaxeba
saemisio
kapitalis an gaunawilebeli mogebis angariSze: d-ti _ priviregirebuli aqciebi; k-ti _ Cveulebrivi aqciebi.
7.2.5.
aqciebis danawevreba aqciebis danawevreba xdeba korporaciis mier gamoSvebuli aqciebis raodenobis
gazrdis, aqciebis nominaluri Rirebulebis Semcirebis gziT, sabazro Rirebulebis Semcirebisa da likvidurobis gazrdis mizniT. aqciebis danawevrebis aucilebloba warmoiSoba maSin, roca sawarmos aqciebis sabazro Rirebuleba imdenad maRalia, rom igi xels uSlis aqciebis mimoqcevas da sawarmos kapitalTan dakavSirebul operaciebs. aqciebis danawevreba ar iwvevs gamosaSvebi aqciebis nebadarTuli raodenobis zrdas da ar cvlis sawesdebo kapitals, amitom buRaltruli gatareba ar keTdeba. aqciebis danawevreba cvlis brunvaSi myofi aqciebis raodenobas da aqciis nominalur Rirebulebas.
7.2.6. sakuTari aqciebis gamosyidva da xelaxla gayidva saaqcio sazogadoebam SeiZleba nebayoflobiT gamoisyidos sakuTari aqciebi sxvavasxva mizniT, romelTa Soris SedarebiT damaxasiaTebelia:
fasiani
qaRaldebis
bazarze
sakuTari
aqciebis
xelsayreli
koniunqturis
SenarCuneba;
brunvaSi myof erT aqciaze gaangariSebiT Semosavlis gadideba;
sakontrolo paketis sxvis xelSi aRmoCenisa da konkurentebis mier sawarmos
STanTqmis
Tavidan acileba; gamosyiduli aqciebis xelaxali gayidva ofcioniT an moaxdinos konvertacia; gamosyiduli aqciebis gamoyeneba sxva fasiani qaRaldebis SesaZenad;
aqciebis brunvidan amoReba da xelaxla brunvaSi gaSveba. gamosyiduli sakuTari aqciebi aqtivebs ar warmoadgenen. maTi aRricxva swarmoebs kompaniis saaqcio kapitalis kontrpasiur angariSze `gamosyiduli sakuTari aqciebi~, Sesyidvis RirebulebiT.
sakuTari aqciebis gamosyidva iwvevs kompaniis sakuTari
kapitalisa da misi aqtivebis Semcirebas.
196 sakuTari aqciebis gamosyidva buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ gamosyiduli sakuTari aqciebi; k-ti _ fuladi saSualebebis angariSebi. sakuTari kanonmdeblobiT aqcionerTa
aqciebis saaqcio
moTxovniT.
nebayoflobiTi sazogadoebam
aqcionerTa
gamosyidvis
SeiZleba
moTxovniT
garda,
sakuTari
saqarTvelos
aqciebi
gamosyiduli
gamoisyidos
sakuTari
aqciebis
nominaluri RirebulebiT unda Semcirdes sawesdebo kapitali, xolo Tu aqciebis gamosyidva moxda nominalze maRali RirebulebiT, sxvaobis TanxiT mcirdeba saemisio kapitali,
an
saemisio
kapitalis
saWiro
naSTis
ararsebobis
SemTxvevaSi
-
gaunawilebeli mogeba: d-ti _ Cveulebrivi aqciebi (nominaluri RirebulebiT); d-ti _ saemisio kapitali
(Sesyidvis fassa da nominals Soris sxvaobiT); an
d-ti _ gaunawilebeli mogeba; k-ti _ fuladi saSualebebis angariSebi. aqciebis gamosyidvis Semdeg mcirdeba ra brunvaSi myofi aqciebis raodenoba, finansuri angariSgebis axsna-ganmartebebSi unda mieTiTos nebadarTuli, gamoSvebuli da brunvaSi myofi aqciebis raodenobis Sesaxeb. gamosyiduli aqciebi SeiZleba Senaxul iqnas ganusazRvreli droiT, SeiZleba xelaxla gaiyidos an saerTod amoRebul (gauqmebul) iqnas brunvidan. gamosyiduli sakuTari aqciebis xelaxali gamoSvebisas, Tu gayidvis Rirebuleba Sesyidvis fasze metia, gayidvisa da
Sesyidvis Rirebulebebs Soris sxvaoba aisaxeba
saemisio kapitalis angariSis kreditSi, buRaltruli gatarebiT: d-ti _ fuladi saSualebebis angariSebi (gayidvis RirebulebiT); k-ti _ gamosyiduli sakuTari aqciebi (Sesyidvis RirebulebiT); k-ti _ saemisio kapitali (sxvaobis TanxiT). xolo Tu gamosyiduli sakuTari aqciebis xelaxali gamoSvebisas, Rirebuleba Sesyidvis fasze naklebia, gayidvisa da
gayidvis
Sesyidvis Rirebulebebs Soris
sxvaoba aisaxeba saemisio kapitalis angariSis debetSi, an saemisio kapitalis saWiro naSTis ararsebobis SemTxvevaSi – Semcirdeba gaunawilebeli mogeba: d-ti _ fuladi saSualebebis angariSebi (gayidvis RirebulebiT); d-ti _ saemisio kapitali
(sxvaobis TanxiT); an
d-ti _ gaunawilebeli mogeba; k-ti _ gamosyiduli sakuTari aqciebi (Sesyidvis RirebulebiT). gamosyiduli sakuTari aqciebis amoReba sakuTari aqciebis aRricxvis analogiurad xdeba:
aqcionerTa moTxovniT gamosyiduli
197 d-ti _ Cveulebrivi aqciebi (amoRebuli aqciebis nominaluri RirebulebiT); d-ti _ saemisio kapitali
(nominalur Rirebulebaze metobis TanxiT); an
d-ti _ gaunawilebeli mogeba; k-ti _ gamosyiduli sakuTari aqciebi (Sesyidvis RirebulebiT).
7.2.7. aqciebis gamoSvebis xarjebis aRricxva aqciebis gamoSvebas Tan axlavs gansazRvruli teqnikuri xarjebi, rogoricaa: dabeWdvis,
sakomisio
da
sxva.
aqciebis
gamoSvebasTan
dakavSirebuli
danaxarjebi
marTalia, SedarebiT mcirea, magram mainc unda aRiricxos. am xarjebis aRricxvis ori meTodi
gamoiyeneba:
kompensaciis
da
gadavadebuli
gadaxdebis
meTodi.
praqtikaSi
SedarebiT xSirad pirveli meTodi gamoiyeneba. kompensaciis xarjebi
meTodis
ganixileba,
gamoyenebisas
rogorc
im
aqciebis
Semosavlebidan
gamoSvebasTan
gamoqviTvebi,
dakavSirebuli
romlebic
miiReba
aqciebis gavrcelebis Sedegad. amitom aqciebis gavrcelebis xarjebis gamoiricxeba saaqcio kapitalis Tanxidan, romelic aRemateba aqciebis nominalur Rirebulebas. Tu
saaqcio
kapitalis
Tanxa,
romelic
aRemateba
Rirebulebas aqciebis gavrcelebis xarjebze naklebia,
aqciebis
nominalur
iTvleba, rom aqciebi iyideba
daTmobiT, am sxvaobis odenobiT. es daTmoba moqmedebs aqcionerebis interesebze, ramdenadac maT Seitanes aqciebis nominalur Rirebulebaze aranaklebi Tanxa. gadavadebuli gadaxdebis meTodis gamoyenebisas, aqciebis gamoSvebis xarjebi ganixileba rogorc gadavadebuli gadasaxdeli, romelic amortizirebul unda iqnes kargad gaazrebul, gansazRvrul drois monakveTSi. iTvleba, rom aqciebis gamoSvebis xarjebi
asaxaven
aramaterialur
aqtivs,
romelic
xels
uwyobs
korporaciis
saqmianobas, romelic drois ganmavlobaSi ufasurdeba, da Sesabamisad, amortizacias eqvemdebareba.
e.i.
es
xarjebi
Seesabamebian
momavali
periodis
Semosavlebs,
Semosavlebisa da xarjebis Sesabamisobis principis Tanaxmad. rac
Seexeba
aqciebis
gamoSvebis
Semdeg
gaweul
xarjebs,
romlebic
dakavSirebulia saaqcio kapitalis moZraobis GCanawerebis warmoebasTan, dividendebis gadaxdasTan
(am
miznebisaTvis
dividendebs),
isini
gaweul
miekuTvnebian
wminda
mimdinare
teqnikur
danaxarjebs
mixedviT.
7.3. sarezervo kapitalis
xarjebs, da
da
aisaxebian
ara
TviT
warmoqmnis
198
aRricxva saaqcio sazogadoebis sakuTari kapitali,
sawesdebo kapitalis garda moicavs
sarezervo kapitals anu rezervebs, romlebic miznobrivi daniSnulebisaa. rezervebi
ZiriTadad,
iqmneba
mogebis
xarjze.
bass
ganixilavs
rezervebs,
romlebic iqmneba gaunawilebeli mogebidan da rezervebs, romlebic uzrunvelyofen kapitalis SenarCunebas. isini buRaltrul balansSi calk-calke muxlad unda iqnes warmodgenili. finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis mixedviT, `rezervebis Seqmna zogjer moiTxoveba wesdebiT an kanonmdeblobiT, mesakuTreebisa da kreditorebis zaralisgan damatebiTi dacvis mizniT. SeiZleba Seiqmnas sxva rezervic, Tu qveynis sagadasaxado kanonmdebloba aTavisuflebs sawarmos gadasaxadisagan an amcirebs sagadasaxado valdebulebas, rodesac aseTi rezervi iqmneba. balansSi amgvari samarTlebrivi, sakanonmdeblo da sagadasaxado rezervebis arsebobas SesaZloa mniSvneloba hqondes momxmareblis mier ekonomikuri gadawyvetilebebis miRebisTvis. rezervebis Seqmna ufro metad miRebuli Semosavlebis SenarCunebaa, vidre danaxarjebis gaweva~. saqarTvelos kanonmdeblobiT aseTi rezervebis Seqmna SeuZliaT bankebsa da sadazRvevo
kompaniebs,
romelTa
saqmianobac
riskebTan
aris
dakavSirebuli.
sxva
danarCen SemTxvevebSi, sawarmoebs ra Tqma unda, aseTi rezervebis Seqmnis ufleba aqvT, magram mxolod sakuTari wminda mogebidan. e.i. am SemTxvevaSi saqarTvelos sagadasaxado kanonmdebloba ar aTavisuflebs sawarmos gadasaxadisagan, ar amcirebs sagadasaxado
valdebulebas,
da
Sesabamisad,
sawarmos
mier
Seqmnili
rezervis
Semadgeneli
nawilia,
Tanxa
ar
gamoiqviTeba mogebis gadasaxadis gaangariSebisas. SeiZleba gamoiyos Semdegi saxis rezervebi: saemisio kapitali; gaunawilebeli mogeba; miznobrivi daniSnulebis rezervebi; grZelvadiani aqtivebis gadafasebis rezervebi.
saemisio
kapitali
sakuTari
kapitalis
romelic
warmoadgens fasiani qaRaldebis pirvelad bazarze aqciebis nominalur Rirebulebaze maRali fasebiT gayidvidan miRebul namets. saemisio kapitali miznobrivi daniSnulebis rezervia,
ganawilebas
ar
eqvemdebareba
da
gamoiyeneba
meorad
bazarze
aqciebis
gayidvisas miRebuli zaralis dasafaravad, aseve bonusuri emisiisas. Tavisi ekonomikuri SinaarsiT, gaunawilebeli mogebac rezervis erT-erT saxes warmoadgens. gaunawilebeli mogeba warmoiqmneba da balansSi aisaxeba imis gamo, rom
199 sazogadoebis xelmZRvanel organos – saerTo krebas jer kidev ar aqvs miRebuli gadawyvetileba saangariSgebo periodis wminda mogebis ganawilebis Sesaxeb. amgvari gadawyvetileba SeiZleba iyos: srulad ganawileba; nawilobrivi ganawileba; srulad reinvestireba;
reinvestirebuli
anu
gaunawilebeli
mogeba
aqtivs
ar
warmoadgens
da
Sesabamisad, gaunawilebeli mogebis angariSis sakredito naSTis arseboba ar niSnavs sawarmoSi
fuladi
Tu
arafuladi
saSualebebis
dabandebas,
radganac
igi
aris
saangariSgebo periodis ganmavlobaSi sawarmoSi ganxorcielebuli operaciebis Sedegad aqtivebis zrda, romelmac ganapiroba mogebis miReba. gaunawilebeli (reinvestirebuli) mogeba
ganisazRvreba
saangariSgebo
periodis
bolos
da
buRaltrul
aRricxvaSi
aisaxeba gatarebiT:
1.Semosavlebis angariSebis daxurva: d-ti _ Semosavlebis angariSebi; k-ti _ saangariSgebo periodis mogeba/zarali. 2. xarjebis angariSebis daxurva: d-ti _ saangariSgebo periodis mogeba/zarali; k-ti _ xarjebis angariSebi. 3.
saangariSgebo periodis mogeba/zaralis angariSis daxurva, romelsac SeiZleba hqondes an kreditis naSTi (saldo), romelic saangariSgebo periodis wminda mogebaa, da gatardeba: d-ti _ saangariSgebo periodis mogeba/zarali; k-ti _ gaunawilebeli mogeba. an SeiZleba hqondes debetis naSTi (saldo), romelic saangariSgebo periodis wminda zaralia: d-ti _ daufaravi zarali; k-ti _ saangariSgebo periodis mogeba/zarali. gaunawilebel mogebas SeiZleba miekuTvnos gayiduli grZelvadiani aqtivebis (ZiriTadi saSualebebis, aramaterialuri aqtivebis, investiciebis) gadafasebis rezervis naSTi:
200 d-ti _ gadafasebis rezervi (aqtivebis saxeebis mixedviT); k-ti _ gaunawilebeli mogeba. saaqcio
sazogadoebis
gaunawilebeli
mogeba,
sazogadoebis
wesdebisa
da
moqmedi
kanonmdeblobis Sesabamisad, upirvelesad, gamoiyeneba dividendebis gasacemad da sxva miznebisaTvis. dividendi saaqcio sazogadoebis wminda mogebis nawilia, romelic nawildeba aqcionerebs Soris, maT mflobelobaSi arsebuli aqciebis wilis Sesabamisad. dividendi warmoadgens investirebuli kapitalis sanacvlod miRebuli mogebis Tanxas, romelis anazRaurebasac periodulad axorcielebs korporacia Tavis aqcionerebze. dividendebis gacema xdeba dagrovili wminda mogebidan fuladi saSualebebis, arafuladi aqtivebis, an sakuTari aqciebis saxiT. dividendis odenoba erT Cveulebriv aqciaze cvalebadia, xolo
privilegirebul
aqciaze
–
fiqsirebuli.
dividendebis
gacemis
Sesaxeb
gadawyvetilebas iRebs saaqcio sazogadoebis aqcionerTa saerTo kreba. 1.dividendebis daricxva dividendebis gacemis Sesaxeb gamocxadebis Semdeg: d-ti _ gaunawilebeli mogeba; k-ti _ gadasaxdeli dividendebi. 2. sxva saxis rezervebis Seqmna: d-ti _ gaunawilebeli mogeba; k-ti _ rezervebi (mizobrivi daniSnulebis). gaunawilebeli
mogeba,
saWiroebis
SemTxvevaSi,
SeiZleba
gamoyenebul
iqnes
saaqcio sazogadoebis mier sakuTari aqciebis gamosyidvisas, Tu maTi gamosyidvis Rirebuleba aRemateba nominalur Rirebulebas da saemisio kapitali ver uzrunvelyofs mis dafarvas: 3.
d-ti _gamosyiduli sakuTari aqciebi; an d-ti _ Cveulebrivi aqciebi (nominaluri RirebulebiT); d-ti _ gaunawilebeli mogeba (sxvaobis TanxiT); k-ti _ fuladi saSualebebis angariSebi (gamosyidvis RirebulebiT).
mogebis xarjze rezervebis SeqmniT sawarmo axdens aqtivebis zrdas da arsebuli aqtivebis SenarCunebas. amgvari rezervebis Seqmnisa da gamoyenebis
pirobebi, ZiriTadi
mimarTulebebi ganisazRvreba sazogadoebis wesdebiT. rezervis Seqmna xdeba sazogadoebis xelmZRvaneli organos – saerTo krebis gadawyvetilebiT mogebis ganawilebis Sesaxeb. amave gadawyvetilebiT ganisazRvreba
201 Seqmnili
rezervis
miznobrivoba.
Tu
sawarmom
miiRo
gadawyvetileba
muSakTa
waxalisebisaTvis rezervis Seqmnis Sesaxeb, buRaltrul aRricxvaSi gaunawilebeli mogebidan am rezervis Seqmna aisaxeba gatarebiT: d-ti _ gaunawilebeli mogeba; k-ti _ waxalisebis rezervi. muSakTa waxalisebis rezervis gamoyeneba aisaxeba gatarebiT: d-ti _ waxalisebis rezervi; k-ti _ gadasaxdeli xelfasi. rac Seexeba rezervebs, romlebic uzrunvelyofen kapitalis SenarCunebas, anu grZelvadiani
aqtivebis
gadafasebis
rezervebs,
igi
ganxilul
iqna
ZiriTadi
saSualebebis aRricxvisas.
7.4. SezRuduli pasuxismgeblobis sazogadoebis sakuTari kapitalis aRricxva SezRuduli
pasuxismgeblobis
sazogadoeba
(Sps)
aris
sazogadoeba,
romlis
pasuxismgebloba kreditorebis winaSe Semoifargleba sazogadoebis qonebiT, xolo TiToeuli partnioris pasuxismgebloba - sawesdebo kapitalSi misi wiliT. SezRuduli pasuxismgeblobis sazogadoebis dafuZneba SeuZliaT rogorc partniorebs, ise erT pirsac. SezRuduli
pasuxismgeblobis
sazogadoebis
sawesdebo
kapitalis
minimaluri
odenoba gansazRvrulia kanoniT da igi 200 laria. Senatanis odenoba TiToeuli partniorisaTvis SeiZleba gansxvavebulad ganisazRvros, magram igi aTze unaSTod unda iyofodes. SezRuduli pasuxismgeblobis sazogadoebis daarsebisas, sawesdebo kapitalSi Senatani unda ganxorcieldes ara nakleb 50 procentisa, Tu Sps wesdebiT sxva ram ar aris gaTvaliswinebuli. SezRuduli pasuxismgeblobis sazogadoebis sawesdebo kapitalis aRsaricxavad moqmedi angariSTa gegmiT gaTvaliswinebulia angariSi – 5150 `sawesdebo kapitali SpsSi~.
igi
pasiuri
angariSia.
Sps-s
dafuZnebisas,
sawesdebo
kapitalis
Sesavsebad
ganxorcielebuli fuladi Senatanebi buRaltrul aRricxvaSi aisaxeba gatarebiT:
202 d-ti _ fuladi saSualebebis angariSebi (faqtobrivad Setanili TanxiT); d-ti _ moTxovnebi kapitalis Sevsebaze (jer kidev Seutaneli wilis TanxiT); k-ti _ sawesdebo kapitali Sps-Si (saerTo TanxiT). sawesdebo kapitalSi Senatanebi SeiZleba ganxorcieldes rogorc fuladi, ise arafuladi saxiT, anu qonebrivi SenataniT. arafuladi Sefasdes auditoris
realuri mier.
RirebulebiT, sawesdebo
romelic
kapitalis
Senatanisas aqtivi unda
dadasturebuli
Sesavsebad
iqneba
damoukidebeli
ganxorcielebuli
arafuladi
Senatanebi buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ aqtivebis amsaxveli angariSebi (aqtivebis realuri RirebulebiT); an d-ti _ moTxovnebi kapitalis Sevsebaze (jer kidev Seutaneli aqtivis RirebulebiT); k-ti _ sawesdebo kapitali Sps-Si. im SemTxvevaSi, Tu sawesdebo kapitalis Sesavsebad Sesatani aqtivis realuri Rirebuleba misi Semtani partnioris
Sesatani wilis SeTanxmebul Tanxaze naklebia,
igi unda Seivsos damatebiTi fuladi TanxiT: d-ti _ aqtivebis amsaxveli angariSebi (aqtivebis realuri RirebulebiT); d-ti _ fuladi saSualebebis angariSebi (damatebiT Setanili TanxiT); an d-ti _ moTxovnebi sawesdebo kapitalis Sesavsevad (moTxovnebis TanxiT); k-ti _ sawesdebo kapitali Sps-Si (partnioris wilis saerTo TanxiT). sawinaaRmdego sawesdebo
SemTxvevaSi,
kapitalSi
partniorisaTvis
am
partnioris metobis
rodesac mier
dabruneba
aqtivis Sesatani
realuri wilis
dauSvebelia.
Rirebuleba
SeTanxmebul
metobis
Tanxa
metia
Tanxaze,
warmoadgens
damatebiT kapitals da Sps-s sakuTar kapitalSi calke muxlad aisaxeba: d-ti _ aqtivebis amsaxveli angariSebi (aqtivebis realuri RirebulebiT); k-ti _ sawesdebo kapitali Sps-Si (partnioris wilis saerTo TanxiT); k-ti _ sxva rezervebi (aqtivebis Rirebulebis nameti TanxiT). im SemTxvevaSi, Tu partniors sawesdebo kapitalis Sesavsebad misi wilis mxolod nawili aqvs Setanili da SeTanxmebul droSi darCenili nawili ver Seitana, igi pirvel Senatanzec kargavs uflebas, misi wili ki, SeiZleba sxva partniorebze gadanawildes. xolo Tu partnioris darCenili Seutaneli Tanxis miuxedavad sawesdebo kapitalis odenoba Seesabameba sakanonmdeblo moTxovnebs, im partnioris sawesdebo kapitalSi ukve
Setanili
Tanxa,
romelmac
ver
Seasrula
Sps-s
wesdebiT
gaTvaliswinebuli
valdebuleba da dakarga ufleba, gadaitaneba sarezervo kapitalis angariSze: d-ti _ sawesdebo kapitali Sps-Si;
203 k-ti _ sxva rezervebi. partnioris mier sawedebo kapitalis Sesavsebad warmoqmnili valdebulebebis SeTanxmebul droSi dafarva buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ fuladi saSualebebis angariSebi; d-ti _ aqtivebis amsaxveli angariSebi; k-ti _ moTxovnebi kapitalis Sevsebaze.
Tavi VIII. Semosavlebisa da xarjebis aRricxva
204
8.1. Semosavlebi da xarjebi, maTi klasifikacia sawarmos saqmianobis Sedegebis Sefasebis erT-erT mniSvnelovan maCvenebels mogeba warmoadgens. mogeba finansuri angariSgebis ori elementiT, SemosavlebiT da xarjebiT ganisazRvreba. finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis mixedviT, `Semosavali aris sawarmos mier ekonomikuri sargeblis zrda saangariSgebo periodSi, aqtivebis zrdis an valdebulebebis Semcirebis gziT, rac gamoixateba sawarmos sakuTari kapitalis gadidebiT, romelic araa dakavSirebuli sakuTari kapitalis mesakuTreTa damatebiT SenatanebTan~. `xarjebi aris sawarmos ekonomikuri sargeblis Semcireba saangariSgebo periodis ganmavlobaSi aqtivebis sawarmodan gasvlis an valdebulebebis zrdis safuZvelze, rac gamoixateba sawarmos sakuTari kapitalis SemcirebiT, romelic araa dakavSirebuli mesakuTreTaTvis kapitalis ganawilebasTan~. Semosavlebisa da xarjebis elementebi gansxvavebulia. amitom aucilebelia Semosavlebisa da xarjebis elementebs Soris am gansxvavebis dadgena da maTi dajgufeba, rac sawarmos saqmianobis Sedegebis sxvadasxva xarisxobrivi maCvaneblebis meSveobiT daxasiaTebis saSualebas iZleva. Semosavlebis cneba moicavs amonagebs da Semosulobas. amonagebi aris sawarmoSi Semosuli ekonomikuri sargeblis saerTo Tanxa, romelic miiReba sawarmos Cveulebrivi sameurneo saqmianobidan da gamoixateba sakuTari kapitalis zrdiT, mesakuTreTa mxridan damatebiTi investirebis gareSe (bass 18).
amonagebi warmoiqmneba sawarmos Cveulebrivi saqmianobis procesSi da cnobilia sxvadasxva saxelwodebiT: magaliTad, amonagebi saqonlis realizaciidan, amonagebi momsaxurebis gawevidan, procenti, dividendi, roialti da saijaro qira. amonagebi sawarmos
saqonlis
mier
dakavSirebulia
(mza
produqciis,
ekonomikuri Cveulebriv
sargeblis samewarmeo
samuSaoebis saxiT
momsaxurebis)
miRebuli
saqmianobasTan.
realizaciidan
Semosavalia,
romelic
sawarmoebs,
romlebic
iseT
axdenen saqonlis (mza produqciis) gayidvas, warmoeqmnebaT Semosavlebi (amonagebi) realizaciidan.
sawarmoebs,
romelTa
ZiriTad
saqmianobas
momsaxurebis
gaweva
warmoadgens, warmoeqmnebaT Semosavlebi (amonagebi) momsaxurebis gawevidan. momsaxurebis
gaweva,
rogorc
wesi,
gulisxmobs
sawarmos
mier
momsaxurebis
Sesrulebas,
xelSekrulebiT gaTvaliswinebuli pirobebisa da vadebis safuZvelze. momsaxurebis ga-
205 weva SeiZleba dasruldes erT saangariSgebo periodSi an gagrZeldes Semdgom saangariSgebo periodebSic. sxva pirTa mier sawarmos kuTvnili aqtivebis gamoyeneba iwvevs sawarmoSi ekonomikuri sargeblis Semosvlas procentebis, dividendebis, roialtebisa da saijaro qiris saxiT. procenti Semosavalia, romelsac sawarmo iRebs kapitalis yovel as erTeulze. saprocento Semosavals sawarmo Rebulobs mis sakuTrebaSi arsebuli Tavisufali fuladi saSualebebisa da maTi ekvivalentebis gamoyenebidan.
dividendebi aris sawarmos mier investirebuli kapitalis sanacvlod miRebuli mogebis Tanxa, romlis anazRaurebasac periodulad anxorcielebs saaqcio sazogadoeba (korporacia) Tavis aqcionerebze.
roialti aris Semosavali, romelic miiReba sawarmos kuTvnili grZelvadiani aqtivebis,
magaliTad,
patentebis,
savaWro
niSnebis,
saavtoro
uflebebis
da
kompiuteruli uzrunvelyofis gamoyenebis uflebis gadacemisaTvis.
Semosuloba gulisxmobs sxva muxlebs, romlebic akmayofileben Semosavlis Sesaxeb arsebul ganmartebas da SeiZleba warmoiqmnas an ar warmoiqmnas sawarmos Cveulebrivi saqmianobis procesSi. Semosuloba gulisxmobs sawarmos ekonomikuri sargeblis gadidebas da, am TvalsazrisiT, ar gansxvavdeba amonagebidan. Semosavlebis cneba gulisxmobs ararealizebul Semosulobebs, romelic SesaZloa warmoiSvas likviduri fasiani qaRaldebis gadafasebiT an grZelvadiani aqtivebis sabalanso Rirebulebis zrdiT. angariSgebaSi mogebisa da zaralis Sesaxeb Semosulobebs zogjer asaxaven maT miRebasTan dakavSirebuli xarjebis gamoklebiT. Semosavlis xarjze SesaZlebelia aqtivebis miReba an arsebuli aqtivebis gaumjebeseba. magaliTad, fuladi saxsrebi, moTxovnebi, saqoneli da momsaxureba, romlebic miiReba saqonlis gacvlisa da gaweuli momsaxurebis Sedegad. aseve, Semosavali SeiZleba warmoiqmnas valdebulebis dafarviT. magaliTad, sawarmos SeuZlia kreditoruli davalianebis
dasafaravad
kreditors
miawodos
saqoneli
an
momsaxureba,
romelic
gamoiwvevs erTis mxriv, valdebulebebis dafarvas da meores mxriv, Semosavlebis zrdas.
xarjebis cneba moicavs zarals da aseve xarjebs, romlebic warmoiqmneba sawarmos Cveulebrivi (saoperacio) saqmianobis procesSi.
206 sawarmos Cveulebrivi saqmianobis procesSi warmoqmnili xarjebia, magaliTad, realizebuli saqonlis TviTRirebuleba, xelfasi, cveTa da amortizacia. rogorc wesi, sawarmos Cveulebrivi saqmianobis procesTan dakavSirebuli xarjebi praqtikaSi sxvadasxva saxis aqtivebis (fuladi saSualebebi da maTi eqvivalentebi, sasaqonlo-materialuri faseulobebi, ZiriTadi saSualebebi) SemcirebiT an sawarmodan gasvliT gamoixateba. sawarmos Cveulebriv saqmianobasTan dakavSirebuli xarjebis ZiriTadi jgufebia: -
realizebuli produqciis (saqonlis) TviTRirebuleba;
-
miwodebis xarjebi;
-
saerTo da administraciuli xarjebi. realizebuli produqciis (saqonlis) TviTRirebuleba moicavs iseT xarjebs, rogoricaa: ZiriTadi da damxmare masalebis, saqonlis, pirdapiri da arapirdapiri xelfasis, cveTisa da amortizaciis, remontis da sxva saoperacio xarjebs. miwodebis xarjebis jgufs miekuTvneba: reklamis xarjebi, saqonlis (produqciis) transportirebisa da Senaxvis xarjebi, saqonlis (produqciis) miwodebis sxva xarjebi. saerTo da administraciuli xarjebia: ijaris, saofise inventaris, komunikaciis, sakonsultacio da sagarantio momsaxurebis, dazRvevis, ZiriTadi saSualebebis cveTisa da amortizacis, sagadasaxado xarjebi, saeWvo moTxovnebTan dakavSirebuli xarjebi da sxva saerTo xarjebi.
zarali gulisxmobs sxva muxlebs, romlebic akmayofileben xarjebis Sesaxeb arsebul ganmartebas da SeiZleba warmoiqmnas an ar warmoiqmnas sawarmos Cveulebrivi saqmianobis procesSi. zarali asaxavs sawarmodan ekonomikuri sargeblis gasvlas da amdenad, Tavisi bunebiT ar gansxvavdeba sxva xarjebisgan. zarali
SeiZleba
warmoiqmnas
sawarmos
araordinaluri
saqmianobis
pirobebSic
magaliTad, stiqiuri ubedurebis an katastrofis gamo (wyaldidoba, xanZari da sxva). xarjebis cneba agreTve, moicavs farul zarals. magaliTad, igi SeiZleba warmoiqmnas ucxouri savaluto kursis zrdis gamo erovnul valutasTan SedarebiT, Tu sawarmos hqonda savaluto kreditoruli davalianeba. angariSgebaSi mogebisa da zaralis Sesaxeb zarali ufro xSirad aisaxeba masTan dakavSirebuli Semosavlebis gareSe. ekonomikuri gadawyvelebebis misaRebad aucilebeli informaciiT momxmareblis uzrunvelyofis mizniT, Semosavlebisa da xarjebis asaxva angariSgebaSi mogebisa da zaralis
Sesaxeb gansxvavebulad SeiZleba. saerTaSoriso praqtikiT, Cveulebrivi saqmia-
nobis pirobebSi miRebul Semosavlebsa da danaxarjebs ganasxvaveben im Semosavlebisa
207 da danaxarjebisagan, romlebic warmoiqmneba sawarmosaTvis uCveulo, araordinalur pirobebSi. aseTi tipis gansxvavebis warmoqmnisas gaTvaliswinebul unda iqnes sawarmosa da misi saqmianobis Taviseburebebi. finansuri
angariSgebis
informaciis
momxmareblebisaTvis
mniSvnelovania
sawarmos saqmianobis finansuri Sedegebis iseTi komponentebi, romlebic SesaZloa erTmaneTisagan gansxvavdebodes stabilurobis, amonagebis, zaralis potencialisa da prognozirebis SesaZleblobebis TvalsazrisiT. amitom bass-is mixedviT, sawarmom unda moaxdinos xarjebis klasifikacia. xarjebis klasifikacia unda moxdes:
xarjebis xasiaTisa da ekonomikuri daniSnulebis mixedviT; an
sawarmoSi maTi funqciebis mixedviT.
bass-is Sesabamisad, mogebisa da zaralis angariSgebaSi xarjebi, maTi ekonomikuri Sinaarsis mixedviT jgufdeba:
amonagebi
X
sxva Semosavlebi
X
cvlilebebi mza produqciisa da daumTavrebeli warmoebis maragSi
X
gamoyenebuli nedleuli da masalebi
X
personalis Senaxvis xarjebiA
X
cveTisa da amortizaciis xarjebi
X
sxva xarjebi
X
sul xarjebi mogeba
(X) X
xarjebis klasificirebis meore tipis struqtura exeba xarjebis funqciebs anu ,,mimoqcevis (sabrunavi) xarjebis~ meTods. am meTodis Tanaxmad, xarjebis klasifikacia xdeba maTi funqciebis mixedviT, rogorc realizebuli produqciis TviTRirebulebis nawili, an komerciuli an administraciuli saqmianobis nawili. mogebisa da zaralis angariSgebaSi xarjebis amgvari wardgeniT sawarmo gayidvebis TviTRirebulebas gamo-
208 yofs sxva xarjebisagan, riTac momxmareblebs uzrunvelyofs ufro Sesaferisi informaciiT, vidre xarjebis ekonomikuri daniSnulebis mixedviT klasifikaciisas. bass-is Sesabamisad, mogebisa da zaralis angariSgebaSi xarjebi funqciebis mixedviT jgufdeba:
amonagebi
X
realizebuli produqciis TviTRirebuleba
(X)
saerTo mogeba
X
sxva Semosavlebi
X
komerciuli xarjebi
(X)
administraciuli xarjebi
(X)
sxva xarjebi
(X)
mogeba
xarjebis
X
klasificirebis
meTodis
SerCevisas
gansakuTrebuli
yuradReba
unda mieqces ufro saimedo da Sesabamis informaciis miRebas. standarti moiTxovs, rom danaxarjebis klasifikaciis SerCeva moxdes sawarmos saqmianobis Sedegebis ukeT warmoCenis poziciidan. Semosavlebisa da xarjebis elementebs Soris gansxvavebis dadgena da maTi
sxva-
dasxva gziT dajgufeba, sawarmos saqmianobis Sedegebis sxvadasxva xarisxobrivi maCvaneblebis meSveobiT daxasiaTebis saSualebas iZleva.
8.2. Semosavlebis aRiareba da Sefaseba Semosavlebis
aRiareba
aris
sawarmos
mogebisa
da
zaralis
angariSgebaSi
Semosavlebis muxlis asaxvis procesi, romelic akmayofilebs misi, rogorc finansuri angariSgebis aRiareba
elementis ganmartebas da
gulisxmobs
Semosavlebis
bass-iT gansazRvrul aRiarebis kriteriums.
sityvier
da
Tanxobriv
asaxvas
buRaltrul
aRricxvasa da Sesabamisad, mogebisa da zaralis angariSgebaSi. Semosavali, romelic akmayofilebs finansuri angariSgebis elementis cnebas, aRiarebul da asaxul unda iqnes finansur angariSgebaSi, Tu:
209 mosalodnelia am muxliT gamowveuli momavali ekonomikuri sargeblis sawarmoSi Semosvla; da mas gaaCnia Rirebuleba, romelic SeiZleba saimedod Sefasdes.
arsebobs Semosavlebisa da xarjebis aRiarebis Semdegi meTodebi:
daricxvis meTodi;
sakaso meTodi.
daricxvis meTodis Tanaxmad, sameurneo operaciebis Sedegebisa da sxva movlenebis aRiareba xdeba maTi moxdenisTanave, da ara fuladi saSualebebisa da misi eqvivalentebis miRebisa da gadaxdis dros. amasTan, isini gatardeba saTanado buRaltrul dokumentebSi da aisaxeba im periodis finansur angariSgebaSi, romelsac ganekuTvneba.
sakaso meTodiT Semosavlebis aRiareba xdeba maTi miRebis an gamoyenebisa da gankargvis uflebis mopovebis momentis mixedviT, xolo xarjebis aRiareba - ganaRdebis Semdeg. finansuri
angariSgebis
momzadebisa
da
wardgenis
struqturuli
safuZvlebis
mixedviT, finansuri angariSgebis momzadebas safuZvlad udevs buRaltruli aRricxvis daricxvis
meTodi.
aqedan
gamomdinare,
buRaltruli
aRricxvis
saerTaSoriso
standartebi moiTxovs Semosavlebisa da xarjebis aRiarebas, maT aRricxvas daricxvis meTodiT. rac Seexeba saqarTvelos erovnul kanonmdeblobas, kerZod, saqarTvelos sagadasaxado kodeqss, igi gadasaxadis gadamxdels uflebas aZlevs Semosavlebisa da xarjebis aRsaricxavad gamoiyenos sakaso an daricxvis meTodi, imis mixedviT, Tu romel meTods iyenebs igi buRaltrul aRricxvaSi. bass-iT sawarmos mogebisa da zaralis angariSgebaSi Semosavlis aRiareba_asaxva xdeba im SemTxvevaSi, Tu sawarmoSi momavali ekonomikuri sargeblis zrda gamowveulia aqtivebis zrdiT an valdebulebebis SemcirebiT da misi saimedo Sefaseba SesaZlebelia. es ki imas niSnavs, rom Semosavlebis aRiareba xdeba maSinve, rogorc ki aRiarebuli iqneba aqtivebis zrda an valdebulebebis Semcireba, magaliTad, aqtivebis zrda saqonlis an momsaxurebis realizaciis Sedegad an valdebulebis Semcireba kreditoris mier valze uaris Tqmis SemTxvevaSi. amonagebis aRricxvis principuli sakiTxia imis dadgena, Tu rodis unda moxdes amonagebis aRiareba. garkveuli tipis sameurneo operaciebisa da movlenebis Sedegad warmoqmnili amonagebis aRricxvis reJims gansazRvravs bass 18 `amonagebi~, romelic gamoi-
210 yeneba iseTi sameurneo operaciebisa da movlenebis Sedegad warmoqmnili amonagebis aRiarebisaTvis, rogoricaa: saqonlis gayidva; momsaxurebis gaweva; sxva pirTa mier sawarmos kuTvnili aqtivebis gamoyeneba, rasac mohyveba sawarmoSi ekonomikuri sargeblis Semosvla dividendebis, procentebisa da roialtebis saxiT.
bass-iT saqoneli moicavs sawarmos mier warmoebul produqcias, romelic gankuTvnilia gasayidad, agreTve, im produqcias, romelic SeZenil iqna xelmeored gayidvis mizniT. magaliTad, sacalo vaWrobis sawarmos mier SeZenili samrewvelo produqcia, miwa an sxva qoneba, romlebic gaTvaliswinebulia xelmeored gayidvisaTvis. bass-iT `amonagebis Sefaseba unda moxdes miRebuli an misaRebi anazRaurebis realuri Rirebulebis mixedviT~ (bass 18). realuri Rirebuleba aris is Tanxa, romliTac aqtivi SeiZleba gaicvalos an valdebuleba daifaros, dainteresebul da saqmis mcodne mxareebs Soris ,,gaSlili xelis manZilis principiT~. calkeul sameurneo operaciasTan dakavSirebuli amonagebis sidide, rogorc wesi, ganisazRvreba sawarmosa da aqtivis myidvels Soris dadebuli garigebis safuZvelze. misi Sefaseba xdeba sawarmos mier miRebuli an misaRebi anazRaurebis realuri RirebulebiT, nebismieri savaWro fasdaTmobis gaTvaliswinebiT. imis gamo, rom xSirad anazRaureba
fulis an fuladi saxsrebis ekvivalentebis
saxiT xdeba, Sesabamisad, Semosavlis Tanxac misaRebi an miRebuli fulisa da fuladi saxsrebis ekvivalentebis tolia.
magaliTi: sawarmo, Cveulebriv, Tavis produqcias yidis erTeuls - 10 larad. erT-erT myidvelTan dadebuli xelSekrulebis Sesabamisad, sawarmom miawoda produqcia, 3000 erTeuli, 3%-iani fasdaTmobiT. fasdaTmobis pirobis gamoyenebis SemTxvevaSi amonagebi Seadgens 29100 lars (30000 – 900).
SeiZleba adgili hqondes SemTxvevas, rodesac fulis an fuladi saxsrebis ekivalentis Semosvla sawarmoSi gadaideba. Sedegad, anazRaurebis realuri Rirebuleba SeiZleba miRebuli an misaRebi fulis nominalur Tanxaze naklebi aRmoCndes. magaliTad, saqonlis gayidvisas sawarmom SeiZleba myidvels misces uprocento krediti an daeTan-
211 xmos
sabazro
saprocento
ganakveTze
dabalprocentiani
Tamasuqis
miRebas.
aseTi
operacia, faqtobrivad, warmoadgens ra finansur operacias, anazRaurebis realuri Rirebuleba
ganisazRvreba momavalSi misaRebi Tanxebis diskontirebiT, pirobiTi sapro-
cento ganakveTis gamoyenebiT. pirobiTi saprocento ganakveTi ufro naTlad gansazRvravs:
analogiuri kreditunariani emitentis analogiur instrumentze umetesad gavrcelebul ganakveTs; an
saprocento ganakveTs, romliTac xdeba mocemuli instrumentis nominaluri Tanxis diskontireba, mocemuli saqonlis an momsaxurebis mimdinare fasamde naRd fulze gayidvisas (bass 18).
bass-is mixedviT, realur Rirebulebasa da anazRaurebis nominalur Tanxas Soris sxvaoba unda aRiardes saprocento amonagebad.
magaliTi: sawarmom gayida aqtivi 2 wliani ganvadebiT. gadasaxdeli Tanxa 20000 laria. operaciis moxdenis momentisaTvis analogiuri miznebisaTvis sesxis wliuri saprocento ganakveTi 12%-ia. aqtivis realuri (diskontirebuli) Rirebuleba, 15944 lari [(20000 x (PVI,i,n)) = (20000 x 0,7972)] aRiardeba realizaciidan miRebul Semosavlad, xolo 4056 lari (20000 15944) _ saprocento Semosavlad.
fulis
an
fuladi
saxsrebis
ekvivalentebis
saxiT
anazRaurebis
garda,
SesaZlebelia adgili hqondes gacvliT operaciebs. gacvliTi operaciebi SeiZleba warmoqmnidnen an ar warmoqmnidnen amonagebs. saqonlisa da momsaxurebis gacvla analogiuri bunebisa da Rirebulebis mqone saqonelsa da momsaxurebaze ar iTvleba amonagebis warmomqmnel sameurneo operaciad. es is SemTxvevebia, rodesac momwodeblebi gacvlas awarmoeben, sxvadasxva geografiul sivrceSi warmoSobili sabazro moTxovnebis droulad dakmayofilebis mizniT. Tu saqoneli da momsaxureba icvleba gansxvavebuli saxis saqonelsa da momsaxurebaze, aseTi gacvla iTvleba amonagebis warmomqnel operaciad. amonagebis Tanxa ganisazRvreba miRebuli saqonlisa da momsaxurebis realuri RirebulebiT.
koreqtireba
xdeba
fulisa
da
fuladi
saxsrebis
ekvivalentebiT.
im
SemTxvevaSi, rodesac miRebuli saqonlisa da momsaxurebis realuri Rirebulebis saimedod gansazRvra SeuZlebelia, amonagebis Tanxis Sefaseba xdeba gacemuli saqonlisa da momsaxurebis realuri RirebulebiT, romelic Semdgom koreqtirdeba miRebuli fulisa da fuladi saxsrebis ekvivalentebis TanxiT (bass 18).
212
8.3. saqonlis gayidvidan miRebuli amonagebis aRricxva bass-is mixedviT, saqonlis gayidvis Sedegad miRebuli amonagebis aRiareba xdeba maSin, rodesac dakmayofilebuli iqneba yvela qvemoT CamoTvlili piroba: sawarmo myidvels gadascems saqonlis sakuTrebasTan dakavSirebul yvela mniSvnelovan risks da sargebels; sawarmo ar inarCunebs uwyvet menejerul monawileobas im doniT, romelic, Cveulebriv, asocirdeba sakuTrebis uflebasTan da ar axorcielebs gayidul saqonelze efeqtur kontrols; SesaZlebelia amonagebis Tanxis saimedod gansazRvra; mosalodnelia, rom mocemuli operaciidan sawarmo miiRebs ekonomikur sargebels; SesaZlebelia mocemul operaciasTan dakavSirebuli ukve gaweuli an momaval periodSi gasawevi xarjebis saimedod gansazRvra.
maSasadame, amonagebis aRiareba xdeba mxolod maSin, Tu mosalodnelia mocemuli operaciidan sawarmoSi ekonomikuri sargeblis Semosvla. saqonlis
(momsaxurebis,
samuSaoebis)
gayidvis
Sedegad
miRebuli
warmoadgens saoperacio Semosavals. saoperacio Semosavlebis aRsaricxavad angariSTa
gegmiT
gaTvaliswinebulia
angariSebis
Semosavlebi~, kerZod, angariSebi: 6110 - Semosavali realizaciidan; 6120 - gayiduli saqonlis dabruneba da fasdaTmoba; 6130 - Semosavali saeWvo moTxovnebidan; 6190 - sxva saoperacio Semosavlebi.
jgufi
–
6100
amonagebi moqmedi
`saoperacio
213 angariSi
`Semosavali
realizaciidan~
pasiuri
angariSia
da
Semosavlebi
aRiarebisas aisaxeba am angariSis kreditSi, fuladi saSualebebis an moTxovnebis amsaxveli angariSebis debetTan korespondenciiT. sxvadasxva qveynis kanonmdebloba SesaZloa iTvaliswinebdes, Semosavlebis aRiarebis kriteriumis sxvadasxva dros dakmayofilebis SesaZlebelobas. kerZod, kanoni SeiZleba gansazRvravdes drois im moments, rodesac sawarmo gadascems sakuTrebasTan dakavSirebul mniSvnelovan risksa da sargebels. xelSekrulebis pirobebis Semowmebis gziT xdeba
imis dadgena, Tu rodis ga-
dasca sawarmom myidvels saqonlis sakuTrebasTan dakavSirebuli mniSvnelovani riskebi da sargebeli. xSirad, sakuTrebasTan dakavSirebuli riskebisa da sargeblis gadacema emTxveva myidvelze samarTlebrivi an qonebrivi uflebebis gadacemas. umetesad, ase xdeba sacalo vaWrobaSi. Semosavlebis aRiarebis aRniSnuli meTodi miwodebis TariRiT Semosavlebis aRiarebad iwodeba. Sesabamisad, saqonlis (momsaxurebis, samuSaoebis) miwodeba, romelic iwvevs aqtivebis zrdas buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ fuladi saSualebebis amsaxveli angariSebi; an d-ti _ moTxovnebi miwodebiT da momsaxurebiT; k-ti _ Semosavali realizaciidan.
erTi da imave operaciasTan dakavSirebuli amonagebisa da xarjebis aRiareba erTdroulad xdeba, amonagebisa da xarjebis Sesabamisobis principis safuZvelze. amitom, saqonlis gayidvis Sedegad miRebuli Semosavlis aRiarebasTan erTad unda moxdes Sesabamisi xarjis, anu gayiduli saqonlis TviTRirebulebis Camowera: d-ti - gayiduli saqonlis TviTRirebuleba; k-ti - saqoneli. saqonlis gayidva da Sesabamisad, Semosavlis aRiareba SesaZlebelia dakavSirebuli iyos myidvelis mier gadaxdil an gadasaxdel iseT TanxebTan, romelic sawarmos ar ekuTvnis da cxadia, arc aRiardeba Semosavlad. aseTi SeiZleba iyos e. w. arapirdapiri gadasaxadebi, magaliTad, damatebuli Rirebulebis gadasaxadi. Tanaxmad saqarTvelos kanonmdeblobisa,
sawarmo,
romelic
aris
damatebuli
Rirebulebis
gadasaxadis
gadamxdeli, valdebulia saqonlis (momsaxurebis, samuSaoebis) gayidvisas myidvels gadaaxdevinos dRg-s Tanxac da Sesabamisad, Semosavlebis aRiarebisas aRiaros igi, rogorc valdebuleba: d-ti _ fuladi saSualebebis amsaxveli angariSebi (saerTo TanxiT); an d-ti _ moTxovnebi miwodebiT da momsaxurebiT (saerTo TanxiT); k-ti _ Semosavali realizaciidan (Semosavlis TanxiT);
214 k-ti _ gadasaxdeli dRg (dRg-s TanxiT).
operacia ar iTvleba gayidvad da, Sesabamisad, ar xdeba amonagebis aRiareba, Tu sawarmo inarCunebs mflobelobis mniSvnelovan riskebs. saqonlis mflobelobis riskis SenarCuneba
sxvadasxva gziTaa SesaZlebeli. bass-is mixedviT, sawarmo saqonlis sakuT-
rebasTan dakavSirebul mniSvnelovan riskebsa da sargebels myidvels ar gadascems maSin, rodesac: sawarmo itovebs aradamakmayofilebel miwodebasTan dakavSirebul valdebulebas, romelic uzrunvelyofili ar aris saTanado garantiiT; sawarmoSi romelime saqonlis (momsaxurebis) gayidvidan amonagebis miReba damokidebulia myidvelis amonagebis wyaroze, romelic man unda miiRos Tavisi saqonlis an momsaxurebis gayidvis Sedegad; xelSekrulebiT gaTvaliswinebulia gagzavnili saqonlis damontaJeba da es piroba mniSvnelovani saxelSekrulebo valdebulebaa, romelic sawarmos jer ar Seusrulebia; myidvels ufleba aqvs, xelSekrulebis Tanaxmad, uari Tqvas saqonlis an momsaxurebis SeZenaze da, amdenad, sawarmosaTvis gaurkvevelia ukugebis miRebis SesaZlebloba (bass 18).
maSasadame, bass-is mixedviT nebadarTulia Semosavlebis aRiareba moxdes saqonlis miwodebis Semdeg. garigeba saqonlis Semdgomi miwodebis Sesaxeb, rodesac myidveli iRebs sakuTrebis uflebas da angariSis ganaRdebis valdebulebas, SesaZlebelia iTvaliswinebdes saqonlis miwodebis gadavadebas myidvelis moTxovniT. am SemTxvevaSi amonagebis aRiareba xdeba maSin, rodesac myidveli miiRebs sakuTrebis uflebas, im pirobiT, rom:
SesaZlebeli iqneba saqonlis miwodebis ganxorcieleba;
saxeze arsebobs is saqoneli, romelic identificirebulia da mzad aris myidvelisaTvis gasagzavnad im momentisaTvis, rodesac xdeba realizaciis aRiareba;
myidveli specialuri SeTanxmebis Sesabamisad adasturebs saqonlis miwodebis gadavadebas; da
gamoiyeneba gadaxdis Cveulebrivi pirobebi. gadavadebuli gayidvisas saqonlis miwodeba ganxorcieldeba mxolod maSin, rodesac myidveli sabolood gaasworebs angariSs, nawil-nawil gadaxdis pirobebSi. amgvari realizaciidan amonagebis aRiareba xdeba mas Semdeg, rodesac saqoneli mitanili iqneba adgilze.
215 amonagebis aRiareba ar xdeba, Tu arsebobs mxolod saqonlis SeZenis an warmoebis survili, misi droulad miwodebis mizniT. garigeba saqonlis miwodebis Sesaxeb SeiZleba iTvaliswinebdes miwodebuli saqonlis damontaJebas da teqnikur Semowmebas. am SemTxvevaSi amonagebis aRiareba maSin moxdeba, rodesac myidveli miiRebs miwodebul saqonels da misi damontaJeba da teqnikuri Semowmeba damTavrdeba. amonagebis aRiareba gatardeba: d-ti _ fuladi saSualebebis angariSebi; an d-ti _ moTxovnebi miwodebiT da momsaxurebiT; k-ti _ Semosavali realizaciidan. miuxedavad aRniSnulisa, amonagebis aRiareba SesaZloa ganxorcieldes miwodebuli saqonlis miRebisTanave im SemTxvevaSi, rodesac:
damontaJebis procesi martivia; an
teqnikuri Semowmeba xorcieldeba mxolod saboloo saxelSekrulebo fasebis dadgenis mizniT. saboloo saxelSekrulebo fasebis dadgenis mizniT teqnikuri Semowmebis ganxorcieldebisas amonagebis aRiareba SesaZloa ganxorcieldes miwodebuli saqonlis miRebisTanave, Tu:
myidvels aqvs saqonlis dabrunebis SezRuduli uflebebi;
saqonlis gayidva xdeba konsignaciiT;
saqonlis miwodebisTanave xdeba fulis gadaxda.
garigeba saqonlis miwodebis Sesaxeb SeiZleba iTvaliswinebdes myidvelis mier saqonlis dabrunebis SezRudul uflebebs. am SemTxvevaSi amonagebis aRiareba unda moxdes maSin, rodesac myidveli oficialurad miiRebs miwodebul saqonels an saqoneli mitanilia adgilze da uaris Tqmis vada amowurulia. saqonlis gayidva dabrunebis uflebiT buRaltrul aRricxvaSi Semdegnairad aisaxeba: 1. Semdgomi gadaxdis pirobiT saqonlis miwodebisas: a. Semosavlis aRiareba: d-ti _ moTxovnebi miwodebiT da momsaxurebiT (saerTo TanxiT); k-ti _ Semosavali realizaciidan (Semosavlis TanxiT); k-ti _ gadasaxdeli dRg (dRg-s TanxiT). b. gayiduli saqonlis TviTRirebulebis Camowera:
216 d-ti _ gayiduli saqonlis TviTRirebuleba; k-ti _ saqoneli. 2. myidvelis mier saqonlis Rirebulebis gadaxda: d-ti _ fuladi saSualebebis angariSebi; k-ti _ moTxovnebi miwodebiT da momsaxurebiT.
3. gayiduli saqonlis nawilis dabruneba: a. gasayidi RirebulebiT: d-ti _ gayiduli saqonlis dabruneba da fasdaTmoba; k-ti _ valdebuleba saqonlis dabrunebiT.
b. TviTRirebulebiT: d-ti _ saqoneli; k-ti _ gayiduli saqonlis TviTRirebuleba.
myidvelis mier saqonlis dabrunebis SemTxvevaSi unda moxdes gadasaxdeli dRg-is angariSis koreqtireba: d-ti _ gayiduli saqonlis dabruneba da fasdaTmoba; d-ti _ gadasaxdeli dRg; k-ti _ fuladi saSualebebis angariSebi; k-ti _ valdebulebebi gayiduli saqonlis dabrunebiT.
4. sakompensacio Tanxis gadaxda: d-ti _ valdebuleba saqonlis dabrunebiT; k-ti _ fuladi saSualebebis angariSebi. 5. Semosavlebis koreqtireba: saangariSgebo periodis bolos, finansuri angariSgebis momzadebisas, angariSi `gayiduli
saqonlis
dabruneba
da
fasdaTmoba~
daixureba,
riTac
moxdeba
realizaciidan miRebuli Semosavlebis koreqtireba: d-ti _ Semosavali realizaciidan; k-ti _ gayiduli saqonlis dabruneba da fasdaTmoba. 6. saangariSgebo periodis bolos, Semosavlebisa da xarjebis amsaxveli angariSebis
217 daxurva: a. d-ti _ Semosavali realizaciidan; k-ti _ saangariSgebo periodis mogeba/zarali; b. d-ti _ saangariSgebo periodis mogeba/zarali; k-ti _ gayiduli saqonlis TviTRirebuleba.
im SemTxvevaSi, Tu saqonlis dabruneba moxda myidvelis mier davalianebis Tanxis dafarvamde, igive operaciebi buRaltrul aRricxvaSi Semdegnairad aisaxeba: 1. Semdgomi gadaxdis pirobiT saqonlis miwodebisas: a. Semosavlis aRiareba: d-ti _ moTxovnebi miwodebiT da momsaxurebiT; k-ti _ Semosavali realizaciidan. b. gayiduli saqonlis TviTRirebulebis Camowera: d-ti _ gayiduli saqonlis TviTRirebuleba; k-ti _ saqoneli.
2. gayiduli saqonlis nawilis dabruneba: a. gasayidi RirebulebiT: d-ti _ gayiduli saqonlis dabruneba; k-ti _ valdebuleba saqonlis dabrunebiT.
b. TviTRirebulebiT: d-ti _ saqoneli; k-ti _ gayiduli saqonlis TviTRirebuleba. 3. gayiduli saqonlis Rirebulebis gadaxda myidvelis mier: d-ti _ fuladi saSualebebis angariSebi; k-ti _ moTxovnebi miwodebiT da momsaxurebiT. 4. Semosavlebis koreqtireba: d-ti _ Semosavali realizaciidan; k-ti _ gayiduli saqonlis dabruneba.
218 saqonlis gayidva konsignaciiT gulisxmobs, rom saqonlis mimRebi (myidveli) Tavis Tavze iRebs valdebulebas, saqoneli gayidos tvirTis mimwodeblis saxeliT. saqonlis gamgzavni amonagebs aRiarebs maSin, rodesac saqonlis mimRebi mas mesame pirze gayidis. saqonlis gayidva SeiZleba aseve, ganxorcieldes Suamaval mxareze, distributorebze, dilerebze an sxva pirebze, romlebic axdenen saqonlis gadayidvas uSualod momxmareblebze. Cveulebriv, amgvari realizaciidan amonagebis aRiareba xdeba maSin, rodesac moxdeba saqonlis sakuTrebasTan dakavSirebuli riskebisa da sargeblis gadacema. miuxedavad amisa, Tu myidveli arsebiTad moqmedebs rogorc agenti, gayidva iTvleba konsignaciur gayidvad. gayiduli
saqonlis
Rirebulebis
an
gayidvis
Sesaxeb
Setyobinebis
miRebis
safuZvelze moxdeba amonagebis aRiareba. konsignaciiT saqonlis gayidva buRaltrul aRricxvaSi aisaxeba: 1. saqonlis miwodeba konsignatorisaTvis: d-ti _ saqoneli konsignaciiT; k-ti _ saqoneli. 2. amonagebis aRiareba fulis miRebisas: d-ti _ fuladi saSualebebis angariSebi; k-ti _ Semosavali realizaciidan. 3. imavdroulad, gayiduli saqonlis TviTRirebulebis Camowera: d-ti - gayiduli saqonlis TviTRirebuleba; k-ti - saqoneli konsignaciiT. garigeba saqonlis miwodebis Sesaxeb SeiZleba iTvaliswinebdes avansad gadaxdas (srulad an nawilobri) im saqonlis miwodebisaTvis, romelic mocemul momentSi ar arsebobs sasaqonlo-materialuri maragis saxiT. aseT SemTxvevebSi amonagebis aRiareba moxdeba
maSin,
gadaxdili
rodesac
Tanxa
gamoumuSavebel
saqoneli
warmoadgens
(daumsaxurebel)
mitanili
sawarmos
iqneba
myidvelTan,
valdebulebas
Semosavals.
Sesabamisad,
radgan
myidvelis Tanxis
winaswar
winaSe,
avansad
anu
miReba
buRaltrul aRricxvaSi aisaxeba gatarebiT: d_ti _ fuladi saSualebebis angariSebi; k_ti _ miRebuli avansebi. saqonlis
miwodebisa da myidvelTan mitanisas moxdeba misi Rirebulebis aRiareba
Semosavlad, Sesabamisi valdebulebebis, anu miRebuli avansebis Semcirebis gziT: d_ti _ miRebuli avansebi (saerTo TanxiT); k-ti _ Semosavali realizaciidan (Semosavlis TanxiT);
219 k-ti _ gadasaxdeli dRg (dRg-s TanxiT).
220
8.4. momsaxurebis gawevidan miRebuli amonagebis aRricxva momsaxurebis
gaweva,
Tavisi
ekonomikuri
SinaarsiT,
saqonlis
miwodebis
identuria. igi SeiZleba erT an ramdenime saangariSgebo periods moicavdes. amitom momsaxurebis gawevidan miRebuli Semosavlebis aRiareba da aRricxva momsaxurebis xelSekrulebis pirobebzea damokidebuli. bass 18-is mixedviT, momsaxurebis gawevidan miRebuli Semosavlebis aRiareba xdeba balansis Sedgenis TariRisaTvis, momsaxurebis xelSekrulebis Sesrulebis stadiis mixedviT, im SemTxvevaSi, Tu SesaZlebelia momsaxurebis gawevis Sedegebis saimedod gansazRvra. bass-is mixedviT, momsaxurebis miwodebis Sedegebis saimedod Sefaseba maSin aris SesaZlebeli, Tu dakmayofilebulia Semdegi pirobebi: amonagebis Tanxis gansazRvra SesaZlebelia saimedod; mocemuli operaciidan mosalodnelia ekonomikuri sargeblis Semosvla sawarmoSi; SesaZlebelia momsaxurebis miwodebis xelSekrulebis Sesrulebis stadiis saimedod dadgena, balansis Sedgenis TariRisaTvis; SesaZlebelia momsaxurebaze ukve gaweuli da xelSekrulebis mTlianad SesrulebisaTvis saWiro danaxarjebis saimedod Sefaseba (bass 18).
momsaxurebis gawevis stadiis gaTvaliswinebiT amonagebis aRiareba, procentuli Sesrulebis meTodis saxelwodebiTaa cnobili. am meTodis Tanaxmad, amonagebis asaxva xdeba momsaxurebis gawevis Sesabamis saangariSgebo periodebSi. sawarmos SeuZlia amonagebis saimedod Sefaseba, Tu momsaxurebis miwodebis xelSekrulebaSi gaTvaliswinebuli iqneba: TiToeuli mxaris uflebebi momsaxurebis miwodebasa da miRebasTan dakavSirebiT; anazRaurebis pirobebi; angariSsworebis wesi.
momsaxurebis miwodebis xelSekrulebis Sesrulebis stadiis dadgena sxvadasxva meTodiTaa SesaZlebeli. sameurneo operaciis bunebidan gamomdinare, es meTodebi SeiZleba gulisxmobdes mocemuli TariRisaTvis: Sesrulebuli samuSaos gamokvlevas;
221 Sesrulebuli momsaxurebis procentuli Tanafardobis gaangariSebas mTeli momsaxurebis mimarT; gaweuli danaxarjebis Tanafardobis gaangariSebas mocemul operaciasTan dakavSirebuli danaxarjebis saerTo Tanxis mimarT.
is danaxarjebi, romlebic asaxavs mocemuli TariRisaTvis Sesrulebul momsaxurebas, xarjis saxiT aisaxeba mocemuli TariRisaTvis. xolo is danaxarjebi, romlebic saWiroa momsaxurebis dasasruleblad, CarTuli iqneba operaciis saerTo danaxarjebis SefasebaSi. momsaxurebis gawevidan miRebuli amonagebis aRiareba xdeba mxolod maSin, rodesac mosalodnelia mocemuli operaciidan ekonomikuri sargeblis Semosvla sawarmoSi. buRaltrul
aRricxvaSi
momsaxurebis
gawevidan
miRebuli
Semosavali
aisaxeba
gatarebiT: d-ti _ fuladi saSualebebis amsaxveli angariSebi; an d-ti _ moTxovnebi miwodebiT da momsaxurebiT; k-ti _ Semosavali realizaciidan.
an,
momsaxurebis
gamwevi
sawarmo
Tu
aris
damatebuli
Rirebulebis
gadasaxadis
gadamxdeli, buRaltruli gatarebiT: d-ti _ fuladi saSualebebis amsaxveli angariSebi (saerTo TanxiT); an d-ti _ moTxovnebi miwodebiT da momsaxurebiT (saerTo TanxiT); k-ti _ Semosavali realizaciidan (Semosavlis TanxiT); k-ti _ gadasaxdeli dRg (dRg-s TanxiT).
miuxedavad ganusazRvreloba
aRniSnulisa,
amonagebad
aRiarebis
Semdeg,
SeiZleba
gaCndes
Tanxis miRebaze. aseT SemTxvevaSi `amouRebeli Tanxa anu Tanxa, rom-
lis amoRebis albaToba nulis tolia, aRiarebuli iqneba rogorc xarji da ara rogorc Tavdapirvelad aRiarebuli
amonagebis Tanxis koreqtireba~ (bass 18).
d-ti _ saeWvo da uimedo valebis xarji; k-ti _ moTxovnebi miwodebiT da momsaxurebiT.
garigeba momsaxurebis Sesaxeb SeiZleba iTvaliswinebdes avansad
(srulad an na-
wilobri) gadaxdas. momxmareblebisagan nawil-nawil gadaxdili Tanxebi da avansebi
222 xSirad ar asaxavs Sesrulebuli momsaxurebis sidides. amitom,
Tu `momsaxurebis gawe-
va xdeboda mravaljeradi aqtis Sedegad, garkveuli periodis ganmavlobaSi, Semosavlis aRiareba xdeba Tanabarzomierad, momsaxurebis gawevis mTeli periodis ganmavlobaSi, Tu ar arsebobs imis safuZveli, rom romelime sxva meTodis gamoyenebiT ufro zustad SeiZleba momsaxurebis Sesrulebis stadiis asaxva~ (bass 18). Semosavlis
aRiareba
gaweul
momsaxurebaze
momxmareblebisagan
miRebuli
avansebis Semcirebis gziT, buRaltrul aRricxvaSi aisaxeba gatarebiT: d_ti _ miRebuli avansebi (saerTo TanxiT); k-ti _ Semosavali realizaciidan (momsaxurebis TanxiT); k-ti _ gadasaxdeli dRg (dRg-s TanxiT).
8.5. procentebis, roialtebisa da dividendebis aRricxva bass 18-is Sesabamisad, sawarmos aqtivebis sxva pirTa mier gamoyenebidan miRebuli amonagebi procentebis, roialtebisa da dividendebis saxiT buRaltrul aRricxvaSi unda aisaxos, Tu: mosalodnelia, rom mocemuli operaciidan momavalSi sawarmoSi Semova ekonomikuri sargebeli; da SesaZlebelia amonagebis sididis saimedod Sefaseba.
procentebis aRiareba xdeba efeqturi saprocento meTodis gamoyenebiT. efeqturi saprocento meTodi
aris finansuri aqtivisa Tu finansuri valdebule-
bis (an finansuri aqtivebisa Tu finansuri valdebulebebis jgufis) amortizebuli Rirebulebis gamoTvlisa da saprocento Semosavlebis an xarjebis Sesabamis periodSi gadanawilebis meTodi. sawarmos amonagebad
aqtivebis
aRiardeba,
bankebisaTvis.
sxva
Tu
sxva
pirTa
mier
es
saqmianoba
SemTxvevaSi,
miRebuli
gamoyenebidan sawarmosaTvis an
misaRebi
miRebuli
procentebi
ZiriTadia,
magaliTad,
procentebi
Semosulobebs
warmoadgens da sawarmos buRaltrul aRricxvaSi arasaoperacio Semosavlebis saxiT aRiricxeba:
223 d-ti - fuladi saSualebebis amsaxveli angariSebi; an d-ti - misaRebi procentebi; k-ti - saprocento Semosavlebi.
bass 18-is bixedviT, Tu gadasaxdeli procentis daricxva procentiani investiciebis (fasiani qaRaldebis) SeZenamde moxda, momaval periodSi misaRebi saprocento Semosavali gadanawildeba fasiani qaRaldebis SeZenis wina da momdevno periodebze; am SemTxvevaSi, amonagebis saxiT aRiarebuli iqneba mxolod momdevno periodis saprocento Semosavali. rogorc ki kuTvnil fasian qaRaldebze gamocxaddeba dividendebis gacema maT SeZenamde miRebuli wminda Semosavlidan, es dividendebi gamoiqviTeba fasiani qaRaldebis Rirebulebidan (bass 18). sawarmos buRaltrul aRricxvaSi aisaxeba: 1. investiciebis (fasiani qaRaldebis) SeZena: d-ti - investiciebi sawarmos fasian qaRaldebSi (TviTRirebulebiT); d-ti - misaRebi dividendebi – (SeZenamde gamocxadebuli dividendebis nawiliT); k-ti - fuladi saSualebebis angariSebi (SeZenis TanxiT). 2. gamocxadebuli dividendebis miReba: d-ti - fuladi saSualebebis angariSebi; k-ti - misaRebi dividendebi.
magaliTi: sawarmom 1-l aprils SeiZina 2000 cali aqcia, aqciis nomonaluri Rirebuleba – 10 lari,
sabazro
Rirebuleba
15
lari.
SeZenis
TariRisaTvis
emitentis
mier
gamocxadebuli iyo dividendi 1 aqciaze – 1,30 lari. brokeris momsaxurebis Rirebuleba -SeZenili aqciebis 5%. dividendis gacema gaTvaliswinebulia 1 ivliss.
gaangariSeba: 1.investiciebis TviTRirebuleba 31474 lari (30000 + 1500 - 2600): – aqciebis SeZenis Rirebuleba 30000 lari (2000 x 15); _ brokeris momsaxurebis xarji 1500 lari (30000 x 5%). 2. gamocxadebuli dividendebi – 2600 (2000 c. x 1,30).
224 buRaltruli gatarebebi: 1. moklevadiani aqciebis SeZena: d-ti – moklevadiani investiciebi - 31474; d-ti - misaRebi dividendebi
- 2600;
k-ti - fuladi saSualebebis angariSebi – 34074.
2. dividendebis miReba: d-ti _ fuladi saSualebebis angariSebi – 2600; k-ti _ misaRebi dividendebi – 2600;
roialtebis daricxva da amonagebis saxiT maTi aRiareba xdeba daricxvis meTodiT,
Sesabamisi
saxelSekrulebo
pirobebis
mixedviT.
praqtikuli
TvalsazrisiT,
roialtebisa da salicenzio gadasaxdelis daricxva SesaZlebelia wrfivi meTodis gamoyenebiT, SeTanxmebis vadis ganmavlobaSi. fiqsirebul gadasaxdelebsa da arakompensirebad garantiebze uflebebis gadacema Seuqcevadi xelSekrulebis dros, romelic licenziis mimRebs uflebas aZlevs, Tavisuflad gamoiyenos es uflebebi da licenziis gamcems ar rCeba araviTari Sesasrulebeli valdebuleba, arsebiTad gayidvas niSnavs. aseT SemTxvevebSi, amonagebis aRiareba xdeba gayidvisTanave. Tu salicenzio gadasaxdelis an roialtis miReba an armiReba momavali periodis movlenebzea damokidebuli, amonagebis aRiareba xdeba mxolod maSin, rodesac SesaZlebelia salicenzio gadasaxdelis an roialtis miReba, rac, Cveulebriv, mas Semdeg ganxorcieldeba, rodesac am movlenas eqneba adgili. dividendebis aRiareba xdeba maSin, rogorc ki ZalaSi Seva aqcioneris ufleba dividendebis miRebis Sesaxeb (bass 18). dividendebis daricxva buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ misaRebi dividendebi; k-ti _ Semosavali dividendebidan.
dividendebis miReba buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti - fuladi saSualebebis angariSebi; k-ti _ misaRebi dividendebi.
225 bass-is mixedviT, amonagebis aRiareba xdeba mxolod maSin, rodesac mosalodnelia operaciidan ekonomikuri sargeblis miReba sawarmoSi. magram Tu amonagebi ukve asaxulia da amis Semdeg saeWvo gaxda Tanxis miReba, amosaRebi Tanxa aisaxeba rogorc xarji da ara rogorc Tavdapirvelad aRiarebuli amonagebis Tanxis Sesworeba: d-ti _ saeWvo da uimedo valebis xarji; k-ti _ misaRebi dividendebi.
8.6. xarjebis aRiareba da Sefaseba buRaltrul aRricxvaSi danaxarjebis asaxva da finansur angariSgebaSi maTi aRiareba
Sesabamisobis
principidan
gamomdinare,
uSualodaa
dakavSirebuli
Semosavlebis aRiarebasTan. bass-is mixedviT, sawarmos mogebisa da zaralis angariSgebaSi xarjebis aRiareba xdeba maSin, Tu sawarmodan momavali ekonomikuri sargeblis gasvla dakavSirebuli iqneba aqtivebis SemcirebasTan an valdebulebebis zrdasTan da Tu SesaZlebelia misi saimedo Sefaseba-gazomva. es ki imas niSnavs, rom xarjebis aRiareba-gansazRvra xdeba maSinve, rogorc ki aRiarebuli iqneba aqtivebis Semcireba an valdebulebebis zrda.
magaliTi: ZiriTadi saSualebebis cveTisa da amortizaciis daricxva niSnavs maTi amortizirebadi Rirebulebis nawilis xarjad aRiarebas, romelic aisaxeba finansur angariSgebaSi, kerZod, angariSgebaSi mogebisa da zaralis Sesaxeb, cveTisa da amortizaciis xarjis saxiT. xolo meores mxriv, daricxuli cveTisa da amortizaciis TanxiT mcirdeba ZiriTadi saSualebebis, rogorc aqtivis sabalanso Rirebuleba.
magaliTi: sawarmos personalisaTvis xelfasis daricxva, romelic maT mier gaweuli Sromis anazRaurebas
warmoadgens,
erTis
mxriv,
iwvevs
sawarmos
valdebulebebis
zrdas
gadasaxdeli xelfasis saxiT, xolo meores mxriv, igi aRiardeba xarjad da xelfasis xarjis saxiT aisaxeba finansur angariSgebaSi, kerZod, angariSgebaSi mogebisa da zaralis Sesaxeb.
226 Semosavlebisa da danaxarjebis Sesabamisobis principis mixedviT,
sawarmos moge-
bisa da zaralis angariSgebaSi xarjebis aRiareba xdeba maSin, Tu danaxarjebis gawevisa da Semosavlebis calkeuli muxlebis miRebis procesebs Soris arsebobs pirdapiri kavSiri. es ki imas niSnavs, rom erTi da igive sameurneo operaciiT, an movleniT gamowveuli
xarjebisa
da
amonagebis
aRiareba
erTdroul
unda
moxdes.
magaliTad,
realizebul produqciaze gaweuli sxvadasxva saxis xarji aRiarebuli iqneba maSinve, rogorc ki sawarmo miiRebs amonagebs mocemuli produqciis realizaciidan.
`roca sa-
saqonlo-materialuri faseulobebi gaiyideba, maTi sabalanso Rirebuleba unda aRiardes im periodis xarjebad, rodesac miRebul iqna Sesabamisi Semosavlebi. nebismieri sasaqonlo-materialuri faseulobebis neto sarealizacio Rirebulebamde Camoweris Tanxa, agreTve sasaqonlo-materialuri faseulobebis danakargis Tanxebi, Sesabamisad, unda aRiardes im periodis xarjebad, roca moxda Camowera an adgili hqonda danakargebs~ (bass 2). finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis mixedviT,
`Tu ekonomikuri sargeblis Semosvla sawarmoSi mosalodnelia ramdenime sa-
angariSgebo periodis Semdeg da maTi kavSiris dadgena SemosavlebTan mxolod zogadad da arapirdapir aris SesaZlebeli, xarjebis aRiareba unda moxdes sistematurad raime Sesabamisi normatiuli ganawilebis principis mixedviT~.
magaliTi: iseTi aqtivebis SeZenaze gaweuli xarjebis danaxarjebad aRiareba, rogoricaa: ZiriTadi saSualebebi, aramaterialuri aqtivebi xdeba
maTi sasargeblo gamoyenebis
mTeli periodis ganmavlobaSi, cveTis an amortizaciis xarjebis saxiT. maSasadame, xarjebis ganawilebis aRniSnuli procedurebi iTvaliswinebs danaxarjebis aRiarebas im saangariSgebo periodebSi, rodesac aRniSnul muxlebTan dakavSirebuli
ekonomikuri sargebeli moixmareba an amoiwureba.
Tu xarji ar warmoSobs
samomavlo ekonomikur sargebels, an am danaxarjis Se-
degad miRebuli ekonomikuri sargebeli ar SeiZleba aRiarebul da asaxul iqnes balansSi, rogorc aqtivi, sawarmom mogebisa da zaralis angariSgebaSi xarjad unda aRiaros da asaxos misi gawevisTanave.
magaliTi: masalebis xarji, pirdapiri xelfasis xarji da
a.S., Sedis ra damzadebuli
produqciis TviTRirebulebaSi, warmoadgens produqciis erTeulis TviTRirebulebis
227 gansazRvris
safuZvels.
damzadebuli
produqcia
sarealizaciod
aris
gamiznuli.
saangariSgebo periodis ganmavlobaSi realizebuli da ararealizebuli produqciis raodenobidan gamomdinare, gaiangariSeba xarji, romelic aRiardeba mogebisa da zaralis
angariSgebaSi
realizebuli
produqciis
TviTRirebulebis
saxiT,
xolo
ararealizebuli _ balansSi, aqtivis (maragis) saxiT. xarjis aRiareba mogebisa da zaralis angariSgebaSi, agreTve, moxdeba maSin, rodesac valdebuleba warmoiqmneba aqtivebis aRiarebis gareSe, magaliTad, garantiis uzrunvelyofiT warmoqmnili valdebuleba.
8.7. konversiis danaxarjebiis aRricxva da produqciis TviTRirebulebis gaangariSeba TviTRirebuleba produqciis warmoebasa da realizaciaze gaweuli danaxarjebis fuladi
gamoxatulebaa.
gansazRvris
finansuri
miznebidan
angariSgebis
gamomdinare,
momzadebisas,
aucilebelia
finansuri
realizebuli
Sedegebis
produqciis
TviTRirebulebis gansazRvra da misi aRiareba sawarmos angariSgebaSi mogebisa da zaralis
Sesaxeb.
es
ki,
warmoebis
(konversiis)
danaxarjebis
aRricxvisa
da
damzadebuli produqciis TviTRirebulebis gansazRvris safuZvelze xdeba. konversiis (gadamuSavebis) danaxarjebi moicavs iseT danaxarjebs, romlebic uSualodaa dakavSirebuli produqciis erTeulis warmoebasTan. konversiis (gadamuSavebis) danaxarjebi da Sesabamisad, produqciis TviTRirebuleba sam ZiriTad elements moicavs. es elementebia:
- materialuri danaxarjebi; - SromiTi danaxarjebi; - sawarmoo zednadebi xarjebi. konversiis materialuri danaxarjebi samrewvelo sawarmoebSi ZiriTadi da damxmare masalebis danaxarjebs warmoadgens. ZiriTadi masala (nedleuli) Seqmnili produqciis nivTieri safuZvelia, misi substanciaa. ZiriTadi masalebi SeiZleba warmoebuli produqciis TviTRirebulebas pirdapir, an arapirdapir (ganawilebiT) miekuTvnos. aseve, warmoebuli produqciis TviTRirebulebaze pirdapiri gziT mikuTvnebuli masalebi yovelTvis ar warmoadgenen ZiriTad masalebs da isini SeiZleba damxmare masalebi iyos.
228 damxmare masalebi Seqmnili produqciis mTavar saxes ar warmoadgens, magram aucilebelia mis Sesaqmnelad. isini an moixmarebian Sromis saSualebebis mier (sawvavsacxebi
masalebi
_
manqanebis
mier),
an
uerTdebian
masalebs
da
monawileoben
operaciebSi. konversiis (gadamuSavebis) SromiTi danaxarjebi produqciis warmoebaze uSualod dasaqmebuli personalis Sromis anazRaurebis, anu xelfasis xarjebs warmoadgenen. amitom aseTi xarjebi pirdapiri xelfasis saxelwodebiT aisaxeba. im personalis xelfasi, romelic dasaqmebulia warmoebis procesSi, emsaxureba mas, magram uSualod ar monawileobs calkeuli produqciis damzadebaSi, arapirdapir xelfasad aisaxeba, an miekuTvneba sawarmoo zednadeb xarjebs. konversiis (gadamuSavebis) danaxarjebi moicavs agreTve, sistematurad gasanawilebel mudmiv da cvlad zednadeb xarjebs.
mudmivi sawarmoo zednadebi xarjebi iseTi arapirdapiri sawarmoo danaxarjebia, romlebic warmoebis moculobis cvlilebasTan mimarTebaSi ucvleli rCeba. magaliTad, aseTi danaxarjebia: cveTisa da amortizaciis danaxarjebi, sawarmoo mowyobilobebis eqspluataciis xarjebi, agreTve, warmoebis marTvisa da administrirebis xarjebi.
cvladi sawarmoo zednadebi xarjebi iseTi arapirdapiri sawarmoo danaxarjebia, romlebic
warmoebis
moculobis
cvlilebebis
pirdapirproporciulad
icvleba.
magaliTad, damxmare masalebis danaxarjebi, damxmare personalis xelfasi. konversiis
danaxarjebis
aRricxvis
TvalsazrisiT
mniSvnelovania
xarjebis
klasifikacia: maTi xasiaTisa da ekonomikuri daniSnulebis, anu ekonomikuri
elementebis mixedviT;
sawarmoSi maTi funqciebis, anu sakalkulacio muxlebis mixedviT. aqedan gamomdinare, danaxarjebis buRaltruli aRricxvisas SeiZleba gamoyenebul iqnes ori meTodi, ekonomikuri elementebisa da sakalkulacio muxlebis mixedviT danaxarjebis aRricxvis meTodebi. pirveli pasuxobs kiTxvas – ra saxis danaxarjs hqonda adgili saerTod, xolo meore – konkretulad raze iqna gaweuli esa Tu is xarji. buRaltrul aRricxvaSi danaxarjebis aRricxvis ama Tu im meTodis gamoyeneba dakavSirebulia
finansuri
angariSgebis,
angariSgebis momzadebis meTodTan.
kerZod,
mogebisa
da
zaralis
Sesaxeb
229 ekonomikuri elementebis mixedviT danaxarjebis aRsaricxavad amJamad moqmedi angariSTa gegmiT gaTvaliswinebulia saoperacio xarjebisaTvis gankuTvnili Sesabamisi jgufis angariSebi, konkretuli sawarmos profilis mixedviT: 1. produqciis mwarmoebeli da momsaxurebis sferos sawarmoebisaTvis 7100 – realizebuli produqciis TviTRirebuleba; 2. savaWro sawarmoebisaTvis 7200 _ realizebuli saqonlis TviTRirebuleba. ekonomikuri elementebis mixedviT danaxarjebis aRricxvisas SeZenili sasaqonlomaterialuri faseulobebi SeZenisTanave aRiardeba danaxarjad anu xdeba sasaqonlomaterialuri faseulobebis aRricxva perioduli meTodiT. sasaqonlo-materialuri
faseulobebis
aRricxvis
perioduli
meTodis
gamoyenebisas ar xdeba sasaqonlo-materialuri faseulobebis moZraobis yoveldRiuri aRricxva
uSualod
produqciis
maragebis
mwarmoebeli
amsaxvel
da
angariSebze.
momsaxurebis
sferos
am
meTodis
gamoyenebisas,
sawarmoebisaTvis
periodis
ganmavlobaSi SeZenili maragebi mTlianad daxarjulad iTvleba, amitom isini SeZenisas aisaxeba
sasaqonlo-materialuri
faseulobebis
(ZiriTadi
an
damxmare
masalebis,
saqonlis) `SeZenis~ angariSis debetSi, fuladi saSualebebis an mowodebiT warmoqmnili valdebulebebis angariSis kreditTan korespondenciiT: d-ti _ masalebis danaxarjebi/SeZena; an d-ti _ gayiduli/SeZenili saqoneli; k_ti _ fuladi saSualebebis angariSebi; an k-ti _ valdebulebebi mowodebidan. saangariSgebo periodis bolos, finansuri angariSgebis momzadebisas, sasaqonlomaterialuri
faseulobebis
saboloo
(raodenobrivi)
naSTi
inventarizaciiT
ganisazRvreba, igi Sefasdeba sawarmos mier maragebis Sefasebis SerCeuli meTodiT (`fifi~,
saSualo-Sewonili,
da
sxva)
da
gamoiyvaneba
sasaqonlo-materialuri
faseulobebis naSTebs (sawyis da saboloo) Soris sxvaoba, romelic warmoadgens koreqtirebad Tanxas. naSTebs Soris sxvaobis TanxiT moxdeba maragebis sawyisi naSTis koreqtireba, saboloo naSTamde misi dayvanis mizniT: d-ti _ maragebis amsaxveli angariSebi; k-ti _ maragebis koreqtirebis angariSi. an piriqiT: d-ti _ maragebis koreqtirebis angariSi; k-ti _ maragebis amsaxveli angariSebi.
230 aRniSnuli
koreqtirebadi
sasaqonlo-materialuri
gatarebis
faseulobebis
Semdeg,
ganisazRvreba
TviTRirebuleba,
realizebuli
romelic
warmoadgens
angariSis `realizebuli produqciis (saqonlis) TviTRirebuleba~ debetis naSTs am momentisaTvis.
maSasadame,
TviTRirebuleba
udris
realizebuli maragebis
sasaqonlo-materialuri
sawyis
naSTs
damatebuli
faseulobebis
maTi
SeZena
da
gamoklebuli saboloo naSTi. SromiTi
danaxarjebis
aRricxvis
wesi,
ekonomikuri
elementebis
mixedviT
danaxarjebis aRricxvisas, damokidebulia personalis (muSebis) mier Sesasrulebel samuSaoze, SromiTi danaxarji gaiweva mxolod erTi konkretuli produqciis, Tu ramdenime sxvadasxva produqciis dasamzadeblad. miuxedavad imisa, rom
SromiTi
danaxarji ZiriTadi xarjia da ekonomikur elements warmoadgens, pirvel SemTxvevaSi pirdapiri xelfasis, xolo meore SemTxvevaSi arapirdapiri xelfasis saxiT aisaxeba. sawarmos buRaltrul aRricxvaSi xelfasis daricxva aisaxeba gatarebiT: d-ti - pirdapiri xelfasi; d-ti - arapirdapiri xelfasi; k-ti - gadasaxdeli xelfasi.
sawarmoo
zednadebi
xarjebi
arapirdapir
xarjebs
warmoadgenen
da
TviTRirebulebaSi ganawilebis wesiT aisaxebian.
mudmivi sawarmoo zednadebi xarjebis ganawileba saSualo sawarmoo simZlavris mixedviT xdeba. saSualo sawarmoo simZlavre ewodeba warmoebis dones, romlis miRwevac saSualod mosalodnelia ramdenime sawarmoo periodis ganmavlobaSi, warmoebis normaluri funqcionirebis pirobebSi. im SemTxvevaSi, Tu warmoebis faqtobrivi done uaxlovdeba warmoebis saSualo simZlavres, SesaZlebelia am maCveneblis gamoyenebac. bass-is mixedviT, Tu warmoebuli produqciis erTeulze misakuTvnebeli mudmivi sawarmoo zednadebi xarjebis Tanxa ar izrdeba dabali mwarmoeblurobis an mowyobilobebis mocdenebis gamo, darCeba gaunawilebeli zednadebi xarjebi, romelic ar miekuTvneba TviTRirebulebas da aisaxeba im periodis xarjebSi, romelSic iqna gaweuli. magaliTi: sawarmos gaangariSebiT, wliuri mudmivi sawarmoo zednadebi xarjebi Seadgens 400000
lars.
wliuri
saSualo
sawarmoo
simZlavre
–
200000
cali.
produqciis
erTeulze mudmivi sawarmoo zednadebi xarjebi 2 lari (400000 / 200000). damzadebuli produqciis faqtobrivma raodenobam 180000 cali, xolo mudmivma sawarmoo zednadebma xarjebma 400000 lari Seadgina. mudmivi sawarmoo zednadebi xarjebi ganawildeba da
231 TviTRirebulebas miekuTvneba 360000 lari (180000 X 2), xolo saangariSgebo periodis xarjebs 40000 (400000 - 360000).
Tu saangariSgebo periodisTvis damaxasiaTebelia warmoebis araCveulebrivad maRali done, produqciis erTeulze mikuTvnebuli mudmivi sawarmoo zednadebi xarjebis Tanxa im odenobiT unda Semcirdes, rom ar moxdes sasaqonlo-materialuri faseulobebis Sefaseba TviTRirebulebaze maRali TanxiT.
magaliTi: sawarmos gaangariSebiT, wliuri mudmivi sawarmoo zednadebi xarjebi Seadgens 400000
lars.
wliuri
saSualo
sawarmoo
simZlavre
–
200000
cali.
produqciis
erTeulze mudmivi sawarmoo zednadebi xarjebi 2 lari (400000 / 200000). damzadebuli produqciis faqtobrivma raodenobam 260000 cali, xolo mudmivma sawarmoo zednadebma xarjebma 400000 lari Seadgina. TviTRirebulebas miekuTvneba mudmivi sawarmoo zednadebi xarjebi
400000 lari, anu produqciis erTeulze 1,54 lari (400000 / 260000).
cvalebadi sawarmoo zednadebi xarjebis ganawileba produqciis erTeulze xdeba sawarmoo simZlavreebis faqtobrivi gamoyenebis mixedviT. magaliTi: konversiis
danaxarjebis
aRricxva
da
realizebuli
produqciis
TviTRirebulebis
gansazRvra ekonomikuri elementebis mixedviT danaxarjebis aRricxvis meTodiT:
1. sawarmos maragebis naSTi inventarizaciis monacemebiT: dasaxeleba
saangariSgariSgebo
saangariSgebo
periodis dasawyisSi
bolos
raod-ba
Rireb-a
raod-ba
fasi
periodis
fasi (lari) Rireb-a
(lari)
masalebi
250
60
15000
268
mza produqcia
87
100
8700
257
daumTavrebeli warmoeba
7900
3125
2. a) sawarmos maragebis Sefasebis meTodia - `fifo~; b) aRricxvis gamartivebis mizniT, masalebis SeZena aRricxulia `masalebis~ angariSze.
232 3. sawarmos saangariSgebo periodis sameurneo operaciebi: 1. SeZenilia masalebi 600 erTeuli, erTeulis fasi -
50 lari, Rirebuleba - 30.000 lari,
dRg – 5400 lari. fuli gadaricxulia sabanko angariSidan; 2. miRebulia
masalebi
momwodeblebisagan
818
erTeuli,
erTeulis
fasi
-
55
lari,
Rirebuleba - 44990 lari, dRg – 8098 lari, sul 53088 lari; 3. sawyobidan
gacemulia
masalebi,
romelic
daixarja
warmoebaSi
produqciis
dasamzadeblad 1400 erTeuli; 4. daricxulia muSebis xelfasi 27975 lari; 5. warmoebidan miRebulia mza produqcia 120 cali; 6. myidvelebs Semdgomi gadaxdis pirobiT gaegzavnaT mza produqcia 100 cali, erTeulis gasayidi fasi 150 lari; Rirebuleba 15.000 lari; dRg 2700 lari; sul 17700 lari; 7. warmoebidan miRebulia mza produqcia 1080 cali; 8. myidvelebs gaegzavna produqcia 660 cali, erTeulis fasi 150 lari, Rirebuleba 99.000 lari, dRg 17.820 lari, sul
116820 lari;
9. myidvelebs gaegzavna produqcia 270 cali, erTeulis fasi 150 lari, Rirebuleba 40.500 lari,
dRg
7290
lari,
sul
47790 lari.
angariSsworeba
miwodebisTanave,
Tanxa
Caricxulia sabanko angariSze.
buRaltruli aRricxvis mTavari Jurnali TariRi
angariSebis dasaxeleba
1 masalebi
aRniSvna
debeti
1620
30000
gadaxdili dRg
3340
5400
Ferovnuli valuta bankSi
1210
2 masalebi
35400
1620
44990
gadaxdili dRg
3340
8098
valdebulebebi mowodebiT
3110
4 pirdapiri xelfasi gadasaxdeli xelfasi 6 moTxovnebi miwodebiT
7100
53088 27975
3130 1410
krediti
27975 17700
233 Semosavali realizaciidan
6110
15000
gadasaxdeli dRg
3330
2700
8 moTxovnebi miwodebiT
1410
116820
Semosavali realizaciidan
6110
99000
gadasaxdeli dRg
3330
17820
9 erovnuli valuta bankSi
1210
47790
Semosavali realizaciidan
6110
40500
gadasaxdeli dRg
3330
7290
koreqtirebebi: 1 masalebis xarji
7100
masalebi
75250 75250
1620
2 maragebis koreqtireba
7100
daumTavrebeli warmoeba
4775 4775
1630
3 mza produqcia
1640
maragebis (mza produqcia) koreqtireba
14430 14430
7100
angariSebis daxurva: 1 Semosavali realizaciidan
6110
saangariSgebo periodis mogeba/zarali
5330
2 saangariSgebo periodis mogeba/zarali
5330
realizebuli produqciis TviTRirebuleba 3 saangariSgebo periodis mogeba/zarali gaunawilebeli mogeba
154500 154500 93570 93570
7100 5330
60930 60930
5310
buRaltruli aRricxvis mTavari wigni erovnuli valuta bankSi TariRi
angariSi #1210
Sinaarsi
miniSneba
naSTi periodis dasawyisSi masalebi 1620
9
Semosavali realizaciidan 6110
TariRi
krediti
50000
1
moTxovnebi miwodebiT
debeti
saldo 50000
35400 47790
14600 62390
angariSi #1410 Sinaarsi
miniSneba
debeti
krediti
saldo
6
Semosavali realizaciidan
6110
17700
17700
8
Semosavali realizaciidan
6110
116820
134520
masalebi
angariSi #1620
234 TariRi
Sinaarsi
miniSneba
naSTi periodis dasawyisSi
koreq
15000
1 Ferovnuli valuta bankSi
1210
30000
2 valdebulebebi mowodebiT
3110
44990
1 masalebis xarji
7100
daumTavrebeli warmoeba TariRi
Sinaarsi
miniSneba
TariRi
miniSneba
3 maragebis koreqtireba
7100
valdebulebebi mowodebiT Sinaarsi
75250
14740
krediti
saldo 7900
4775
3125
krediti
saldo
8700
8700
14430
23130
miniSneba
debeti
krediti
saldo
53088
53088
krediti
saldo
27975
27975
krediti
saldo
angariSi #3130 Sinaarsi
4 pirdapiri xelfasi
TariRi
debeti
1620
gadasaxdeli xelfasi
gadasaxdeli dRg
89990
angariSi #3110
2 masalebi
TariRi
45000
angariSi #1640 Sinaarsi
TariRi
debeti
7100
naSTi periodis dasawyisSi koreq
15000
7900
2 maragebis koreqtireba
mza produqcia
saldo
angariSi #1630
naSTi periodis dasawyisSi koreq
debeti krediti
miniSneba
debeti
7100
angariSi #3330 Sinaarsi
miniSneba
debeti
6 moTxovnebi miwodebiT
1410
2700
2700
8 moTxovnebi miwodebiT
1410
17820
20520
9 erovnuli valuta bankSi
1210
7290
27810
krediti
saldo
gadaxdili dRg TariRi
angariSi #3340 Sinaarsi
miniSneba
debeti
1erovnuli valuta bankSi
1210
5400
5400
2valdebulebebi mowodebiT
3110
8098
13498
gaunawilebeli mogeba
angariSi #5310
235 TariRi dax.
Sinaarsi
miniSneba
3 saang. periodis mogeba
5330
saangariSgebo periodis mogeba/zarali TariRi
debeti
krediti
saldo
60930
60930
angariSi #5330
Sinaarsi
miniSneba
debeti
krediti
dax.
1 Semosavali realizaciidan
6110
dax.
2 realizebuli produqciis TviTRirebuleba
7100
93570
60930
dax.
3 angariSis daxurva
5310
60930
0
Semosavali realizaciidan TariRi
dax.
154500
saldo 154500
angariSi #6110
Sinaarsi
miniSneba
debeti
krediti
saldo
6 moTxovnebi miwodebiT
1410
15000
15000
8 moTxovnebi miwodebiT
1410
99000
114000
9 erovnuli valuta bankSi
1210
40500
154500
1 daxurva
5330
154500
realizebuli produqciis TviTRirebuleba TariRi
Sinaarsi
0
angariSi #7100 miniSneba
debeti
krediti
saldo
4
pirdapiri xelfasi
3130
27975
27975
kor.
1
masalebis xarji
1620
75250
103225
kor.
2
maragebis koreqtireba
1630
4775
108000
kor.
3
maragebis koreqtireba
1640
14430
93570
5330
93570
0
dax.
2 angariSis daxurva
maragebis raodenobrivi aRricxvis baraTebi masalebi TariRi
Sinaarsi
Semosavali (cali)
gasavali (cali)
saldo (cali)
r-ba
fasi r-ba
naSTi periodis dasawyisSi
250
60
250
1
SeZena
600
50
850
2
SeZena
818
55
1668
3
xarjva
1668
mza produqcia
1400
fasi r-ba
268
fasi
55
236 TariRi
Sinaarsi
Semosavali (cali)
gasavali (cali)
saldo (cali)
naSTi periodis dasawyisSi
87
87
3
damzadebulia
120
207
5
gayidulia
7
damzadebulia
8
gayidulia
660
527
9
gayidulia
270
257
100 1080
sul
1287
107 1187
1030
gaangariSebebi: maragebis koreqtireba: 1.masalebi saangariSgebo periodis bolos, inventarizaciis monacemebiT, masalebis naSTi sawyobSi 268 erTeulia. masalebis Sefaseba `fifos~ meTodiT: daixarja produqciis warmoebaze: 250 erTeuli X 60 l. = 15000 lari; 600 erTeuli X 50 l. = 30000 lari; 550 erTeuli X 55 l. = 30250 lari; sul 1400 erTeuli, 75250 lari masalebis naSTi periodis bolos 268 erTeuli X 55 l. = 14740 lari. 2. daumTavrebeli warmoeba periodis bolos Sefasda 3125 larad; daumTavrebeli warmoebis naSTebs Soris sxvaoba anu koreqtirebadi Tanxa 4775 laria (7900-3125). 3.
damzadebuli produqciis TviTRirebuleba 108000 laria; sul damzadebulia 1200 cali produqcia; erTeuli produqciis TviTRirebuleba 90 laria (108000 / 1200).
angariSgeba mogebisa da zaralis Sesaxeb (xarjebis ekonomikuri Sinaarsis mixedviT) amonagebi
154500
237 sxva Semosavlebi
0
cvlilebebi mza produqciisa da daumTavrebeli warmoebis maragSi
(9655)
gamoyenebuli nedleuli da masalebi
75250
personalis Senaxvis xarjebiA
27975
sxva xarjebi
0
sul xarjebi
(93570)
mogeba
60930
sakalkulacio muxlebis mixedviT danaxarjebis aRricxvis meTodis gamoyenebisas, moqmedi
angariSTa
gaTvaliswinebulia
gegmiT,
produqciis
sasaqonlo-materialuri
TviTRirebulebis maragebis
jgufis
formirebisaTvis angariSi
_
1630
`daumTavrebeli warmoeba~. igi aqtiuri, sakalkulacio angariSia, mis debetSi aisaxeba daumTavrebeli warmoebis sawyisi da saboloo naSTebi (inventarizaciis monacemebiT), konversiis rogorc pirdapiri (ZiriTadi), aseve sawarmoo zednadebi danaxarjebi, xolo kreditSi aisaxeba periodis ganmavlobaSi warmoebidan dabrunebuli gamouyenebeli masalebi
(TviTRirebulebiT),
warmoebis
narCenebi
(SesaZlo
gamoyenebis
fasebiT),
wundebuli, arastandartuli produqcia (danakargebis TviTRirebulebiT).
sakalkulacio muxlebis mixedviT danaxarjebis aRricxvisas SeZenili sasaqonlomaterialuri
faseulobebis
moZraoba
(SeZena,
xarjva)
uSualod
aisaxeba
am
faseulobebis amsaxvel angariSebze, anu xdeba sasaqonlo-materialuri faseulobebis aRricxva uwyveti (mudmivi) meTodiT. uwyveti meTodis gamoyenebisas, sasaqonlo-materialuri faseulobebis miReba da xarjva aisaxeba.
buRaltrul SeZena
aRricxvaSi
aisaxeba
yoveldRiurad,
sasaqonlo-materialuri
qronologiuri maragebis
TanmimdevrobiT
Sesabamisi
angariSebis
debetSi, fuladi saSualebebis an mowodebiT warmoqmnili valdebulebebis angariSebis kreditTan korespondenciiT: d_ti - sasaqono-materialuri maragebis angariSebi; d_ti - gadaxdili dRg; k_ti - fuladi saSualebebis angariSebi; an k_ti - valdebulebebi mowodebidan da momsaxurebidan. warmoebidan dauxarjavi masalebisa da meoradi gamoyenebis narCenebis sawarmos sawyobSi dabruneba buRaltrul aRricxvaSi aisaxeba gatarebiT: d_ti - masalebi;
238 k_ti - daumTavrebeli warmoeba. rac Seexeba warmoebaSi damzadebul mza produqcias, igi periodis ganmavlobaSi SemosavalSi aiReba normatiuli RirebulebiT, mza produqciis angariSis debetSi da Seamcirebs daumTavrebel warmoebas: d_ti - mza produqcia; k_ti - daumTavrebeli warmoeba. sasaqonlo-materialuri faseulobebis sawarmodan gacema, xarjva, realizacia, TviTRirebulebiT aisaxeba saoperacio xarjebisaTvis gankuTvnili Sesabamisi jgufis angariSebze, konkretuli sawarmos profilis mixedviT. produqciis mwarmoebeli da momsaxurebis sferos sawarmoebisaTvis: d-ti – realizebuli produqciis TviTRirebuleba; k-ti _ mza produqcia. savaWro sawarmoebisaTvis: d-ti _ realizebuli saqonlis TviTRirebuleba; k-ti _ saqoneli. sakalkulacio muxlebis mixedviT danaxarjebis aRricxvisas pirdapiri SromiTi danaxarjebi buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ daumTavrebeli warmoeba; k-ti _ gadasaxdeli xelfasi. xolo sawarmoo zednadebi xarjebis produqciis TviTRirebulebaze mikuTvneba aisaxeba gatarebiT: d-ti _ daumTavrebeli warmoeba; k-ti _ sawarmoo zednadebi xarjebi. saangariSgebo periodis bolos, `daumTavrebeli warmoebis~ angariSis monacemebis safuZvelze,
ganisazRvreba
daumTavrebeli warmoebis danaxarjebi, anu
warmoebuli
produqciis
faqtobrivi
TviTRirebuleba:
naSTs periodis dasawyisSi daemateba periodis warmoebis
`daumTavrebeli warmoebis~ angariSis debetis brunva, gamoakldeba
kreditis brunva da daumTavrebeli warmoebis naSTi periodis bolos.
relizebuli
produqciis
TviTRirebulebis
produqciis naSTs periodis dasawyisSi
gansazRvrisaTvis
mza
unda daematos periodis ganmavlobaSi
239 damzadebuli produqciis TviTRirebuleba da gamoakldes mza produqciis naSTi periodis bolos. saangariSgebo
periodis
bolos,
erTeuli
produqciis
faqtobrivi
TviTRirebulebis gaangariSebis Semdeg, ganisazRvreba sxvaoba faqtobriv da normatiul TviTRirebulebas produqciis
Soris,
raodenobaze
romlis
gamravlebiT
miiReba
periodis
koreqtirebadi
ganmavlobaSi
Tanxa.
koreqtirebadi TanxiT moxdeba `mza produqciis~,
Sesabamisad,
warmoebuli kuTvnili
`daumTavrebeli warmoebis~ da
`realizebuli produqciis TviTRirebulebis~ angariSebis koreqtireba. masalebis
xarjva
warmoebaSi
produqciis
dasamzadeblad,
daumTavrebeli
warmoebis mqone sawarmoebSi, pirdapir aisaxeba daumTavrebeli warmoebis angariSis debetSi, masalebis angariSis kreditTan korespodenciiT: d_ti - daumTavrebeli warmoeba; k_ti - masalebi. magaliTi: konversiis
danaxarjebis
aRricxva
da
realizebuli
produqciis
TviTRirebulebis
gansazRvra sakalkulacio muxlebis mixedviT danaxarjebis aRricxvis meTodiT:
1. sawarmos maragebis naSTi inventarizaciis monacemebiT: dasaxeleba
saangariSg. dasawyisSi raod-ba fasi (lari)
periodis saangariSgebo periodis bolos Rireb-a raod-ba fasi (lari) Rireb-a
masalebi
250
60
15000
268
mza produqcia
87
100
8700
257
daumTavrebeli warmoeba
7900
3125
2. informacia sawarmos saaRricxvo politikidan: a. sawarmos maragebis Sefasebis meTodi - `fifo~; b. mza produqciis erTeulis normatiuli Rirebuleba saangariSgebo periodSi – 80 lari. 3.
sawarmos saangariSgebo periodis sameurneo operaciebi:
1.SeZenilia masalebi 600 erTeuli, erTeulis fasi -
50 lari, Rirebuleba - 30.000 lari,
dRg – 5400 lari. fuli gadaricxulia sabanko angariSidan; 2. miRebulia masalebi momwodeblebisagan 818 erTeuli, erTeulis fasi Rirebuleba - 44990 lari, dRg 8098 lari, sul 53088 lari;
55 lari,
240 3. sawyobidan
gacemulia
masalebi,
romelic
daixarja
warmoebaSi
produqciis
dasamzadeblad 1400 erTeuli, 75250 lari; 4. daricxulia muSebis xelfasi 27975 lari;
5. warmoebidan miRebulia mza produqcia 120 cali, normatiuli Rirebuleba 9600 lari; 6. myidvelebs Semdgomi gadaxdis pirobiT gaegzavnaT mza produqcia 100 cali, erTeulis gasayidi fasi 150 lari; Rirebuleba 15.000 lari; dRg 2700 lari; sul 17700 lari;
7. warmoebidan miRebulia mza produqcia 1080 cali; 8. myidvelebs gaegzavna produqcia 660 cali, erTeulis fasi 150 lari, Rirebuleba 99.000 lari, dRg 17.820 lari, sul
116820 lari;
9. myidvelebs gaegzavna produqcia 270 cali, erTeulis fasi 150 lari, Rirebuleba 40.500 lari,
dRg
7290 lari, sul 47790 lari. angariSsworeba miwodebisTanave, Tanxa
Caricxulia sabanko angariSze.
buRaltruli aRricxvis mTavari Jurnali TariRi
angariSebis dasaxeleba
1 masalebi
debeti
1620
30000
gadaxdili dRg
3340
5400
Ferovnuli valuta bankSi
1210
2 masalebi
44990
gadaxdili dRg
3340
8098
valdebulebebi mowodebiT
3110 1630
masalebi
53088 75250
1620
4 pirdapiri xelfasi gadasaxdeli xelfasi 5 mza produqcia
1630
daumTavrebeli warmoeba moTxovnebi miwodebiT Semosavali realizaciidan
75250 27975
3130 1640
27975 9600
1630 1410 6110
krediti
35400
1620
3 masalebis xarji
a)6
aRniSvna
9600 17700 15000
241 gadasaxdeli dRg b)
3330
gayiduli produqciis
7100
2700 8000
TviTRirebuleba mza produqcia
1640
7 mza produqcia
1640
daumTavrebeli warmoeba a)8
8000 86400
1630
moTxovnebi miwodebiT
1410
86400 116820
Semosavali realizaciidan
6110
99000
gadasaxdeli dRg
3330
17820
b)
gayiduli produqciis
7100
52800
TviTRirebuleba mza produqcia
1640
9 erovnuli valuta bankSi
1210
52800 47790
Semosavali realizaciidan
6110
40500
gadasaxdeli dRg
3330
7290
b) gayiduli produqciis TviTRirebuleba mza produqcia
7100
21600
1640
21600
koreqtirebebi: 1 gayiduli produqciis TviTRirebuleba daumTavrebeli warmoeba
7100
12000 12000
1630
2 mza produqcia
1640
gayiduli produqciis TviTRirebuleba
830 830
7100
angariSebis daxurva: 1 Semosavali realizaciidan
6110
saangariSgebo periodis mogeba/zarali
5330
2 saangariSgebo periodis mogeba/zarali
5330
realizebuli produqc. TviTRirebuleba 3 saangariSgebo periodis mogeba/zarali gaunawilebeli mogeba
154500 154500 93570 93570
7100 5330
60930 60930
5310
buRaltruli aRricxvis mTavari wigni erovnuli valuta bankSi TariRi
angariSi #1210
Sinaarsi
miniSneba
naSTi periodis dasawyisSi
krediti
50000
1
masalebi
1620
9
Semosavali realizaciidan
6110
moTxovnebi miwodebiT
debeti
angariSi #1410
50000 35400
47790
saldo 14600 62390
242 TariRi
Sinaarsi
miniSneba
saldo
Semosavali realizaciidan
6110
17700
17700
8
Semosavali realizaciidan
6110
116820
134520
angariSi #1620
TariRi
Sinaarsi
miniSneba
naSTi periodis dasawyisSi
debeti
1210
30000
2 valdebulebebi mowodebiT
3110
44990
3 masalebis xarji
1630
TariRi
krediti
15000
1 Ferovnuli valuta bankSi
daumTavrebeli warmoeba
saldo 15000 45000 89990
75250
14740
krediti
saldo
angariSi #1630 Sinaarsi
miniSn.
naSTi periodis dasawyisSi
debeti 7900
7900
3 masalebi
1620
75250
83150
4 xelfasis xarji
3130
27975
111125
5 mza produqcia
1640
9600
101525
7 mza produqcia
1640
86400
15125
1 gayiduli produqciis TviTRir.
7100
12000
3125
krediti
saldo
mza produqcia TariRi
angariSi #1640 Sinaarsi
miniSneba
naSTi periodis dasawyisSi
koreq
krediti
6
masalebi
kor.
debeti
debeti 8700
8700
9600
18300
5 daumTavrebeli warmoeba
1630
6 gayiduli produqcia
7100
7 daumTavrebeli warmoeba
1630
8 gayiduli produqcia
7100
52800
43900
9 gayiduli produqcia
7100
21600
22300
2 gayiduli produqciis TviTRir.
7100
valdebulebebi mowodebiT TariRi
Sinaarsi
2 masalebi gadasaxdeli xelfasi TariRi
8000 86400
10300 96700
830
23130
angariSi #3110 miniSneba
debeti
1620
krediti
saldo
53088
53088
krediti
saldo
27975
27975
angariSi #3130 Sinaarsi
4 pirdapiri xelfasi
miniSneba 1630
debeti
243 gadasaxdeli dRg TariRi
angariSi #3330 Sinaarsi
debeti
krediti
saldo
6 moTxovnebi miwodebiT
1410
2700
2700
8 moTxovnebi miwodebiT
1410
17820
20520
9 erovnuli valuta bankSi
1210
7290
27810
krediti
saldo
gadaxdili dRg TariRi
angariSi #3340 Sinaarsi
miniSneba
debeti
1erovnuli valuta bankSi
1210
5400
5400
2valdebulebebi mowodebiT
3110
8098
13498
gaunawilebeli mogeba TariRi dax.
miniSneba
angariSi #5310 Sinaarsi
miniSneb
3 saang. periodis mogeba
debeti
5330
saangariSgebo periodis mogeba/zarali
krediti
saldo
60930
60930
angariSi #5330
TariRi Sinaarsi
miniSneba debeti
krediti
dax.
1Semosavali realizaciidan
6110
dax.
2realizebuli produqciis TviTRir.
7100
93570
60930
dax.
3angariSis daxurva
5310
60930
0
Semosavali realizaciidan TariRi
dax.
Sinaarsi
miniSneba
debeti
krediti
saldo
6 moTxovnebi miwodebiT
1410
15000
15000
8 moTxovnebi miwodebiT
1410
99000
114000
9 erovnuli valuta bankSi
1210
40500
154500
1 daxurva
5330
TariRi
kor.
154500
angariSi #6110
realizebuli produqciis TviTRirebuleba
kor.
154500
saldo
Sinaarsi
154500
0
angariSi #7100 miniSneba
debeti
krediti
saldo
6
mza produqcia
1640
8000
8000
8
mza produqcia
1640
52800
60800
9
mza produqcia
1640
21600
82400
1
daumTavrebeli warmoeba
12000
94400
2 mza produqcia 3 daxurva
830 93570
93570 0
244
maragebis raodenobrivi aRricxvis baraTebi masalebi TariRi
Sinaarsi
Semosavali (cali) gasavali (cali) r-ba
naSTi periodis dasawyisSi 250
fasi
Tanxa r-ba
60
15000
1 SeZena
600
50
30000
2 SeZena
818
55
44990
3 xarjva
fasi Tanxa r-ba
1400 1668
saldo (cali) fasi
Tanxa
55
14740
75250
89990 1400
75250 268
mza produqcia TariRi
Sinaarsi
Semosavali (cali) gasavali (cali) saldo (cali) r-ba
norm. fasi
naSTi periodis dasawyisSi 87 80
r-ba
norm.fas Tanxa r-ba fasi Tanxa i
8700
87
9600
207
3
damzadebulia
5
gayidulia
7
damzadebulia
8
gayidulia
660
80
52800
527
9
gayidulia
270
80
21600
257
sul
120
Tanxa
100 1080
80
1287
gaangariSebebi:
1. daxarjuli masalebis TviTRirebuleba:
80
8000
86400
8700
107 1187
104700 1030
82400 257
22300
245 masalebis Sefaseba `fifos~ meTodiT: daixarja produqciis warmoebaze: 250 erTeuli X 60 l. = 15000 lari; 600 erTeuli X 50 l. = 30000 lari; 550 erTeuli X 55 l. = 30250 lari; sul 1400 erTeuli, 75250 lari masalebis naSTi periodis bolos 268 erTeuli X 55 l. = 14740 lari. 2. daumTavrebeli warmoeba periodis bolos Sefasda `fifos~ meTodiT 3125 larad; 3. damzadebuli produqciis TviTRirebuleba: daumTavrebeli warmoebis
naSTi periodis dasawyisSi
7900 lari;
masalebis xarji
75250 lari;
xelfasis xarji
27975 lari;
sul
111125 lari;
naSTi periodis bolos (-)
3125 lari;
produqciis TviTRirebuleba
108000 lari.
erTeuli produqciis faqtobrivi TviTRirebuleba 90 lari (108000 / 1200). sxvaoba mza produqciis TviTRirebulebasa da normatiul Rirebulebas Soris 10 lari (90 - 80); sul damzadebulia 1200 cali produqcia. koreqtirebadi Tanxa 12000 lari (1200 cali X 10 l.).
4. realizebuli produqciis faqtobrivi TviTRirebuleba: mza produqciis naSTi periodis bolos _ 257 cali, TviTRirebuleba _ 23130 lari (257 X 90 l.) realizebuli produqciis TviTRirebuleba:
mza produqciis naSTi periodis dasawyisSi damzadebulia periodis ganmavlobaSi mza produqciis naSTi periodis bolos
108000 lari; (_)
realizebuli produqciis TviTRirebuleba koreqtirebadi Tanxa - 830 lari (93570-94400).
8700 lari;
23130 lari; 93570 lari.
246
angariSgeba mogebisa da zaralis Sesaxeb (xarjebis funqciebis mixedviT) amonagebi
154500
realizebuli produqciis TviTRirebuleba
(93570)
saerTo mogeba
60970
sxva Semosavlebi
0
komerciuli xarjebi
(0)
administraciuli xarjebi
(0)
sxva xarjebi
(0)
mogeba
60970
8.8. periodis xarjebis aRricxva periodis saangariSgebo
xarjebi periods
ewodeba unda
iseT
miekuTvnos
xarjebs, da
romlebic
momdevno
mxolod
periodebze
misi
mimdinare mikuTvneba
dauSvebelia. periodis xarjebia: - miwodebis xarjebi; - saerTo da administraciuli xarjebi. moqmedi angariSebis
angariSTa Semdegi
gegmiT, jgufebi:
administraciuli xarjebi~.
periodis 7300
-
xarjebis
`miwodebis
aRsaricxavad xarjebi~
da
gaTvaliswinebulia 7400
-
`saerTo
da
247 miwodebis xarjebi anu komerciuli xarjebi produqciis (saqonlis, momsaxurebis) miwodebasTan (realizaciasTan) dakavSirebuli xarjebia. xarjebis am jgufs miekuTvneba: reklamis xarjebi, Sromis anazRaureba da sakomisio gasamrjeloebi, transportirebisa da Senaxvis xarjebi da miwodebis sxva xarjebi. miwodebis xarjebis aRsaricxavad angariSTa gegmiT gaTvaliswinebulia Sesabamisi saxelwodebis Semdegi angariSebi: 7310 - reklamis xarjebi; 7320 - Sromis anazRaureba da sakomisio gasamrjeloebi; 7340 - transportirebisa da Senaxvis xarjebi; 7390 - miwodebis sxva xarjebi. rogorc
yvela
xarjebis
amsaxveli
sxva
angariSi,
`miwodebis
xarjebis~
angariSebic aqtiuri angariSebia. saangariSgebo periodis ganmavlobaSi am angariSebis debetSi
grovdeba
Sesabamisi
xarjebi,
romlebic
saangariSgebo
periodis
bolos
kreditiT gadaitaneba da Tavs moiyris 7300 - miwodebis xarjebis angariSis debetSi da am
angariSis
angariSs,
saerTo
romlis
TanxiT
daxurvis
miekuTvneba Semdeg
saangariSgebo
aisaxeba
periodis
finansur
mogeba/zaralis
angariSgebaSi,
kerZod,
angariSgebaSi mogebisa da zaralis Sesaxeb, saxelwodebiT - `miwodebis xarjebi~. magaliTi: sawarmom saangariSgebo periodis ganmavlobaSi ganaxorciela Semdegi operaciebi: 1.
qalaqis
sxvadasxva
raionSi reklamis ganTavsebisaTvis sareklamo
saagentos
gadauxada 12000 lari. d-ti - reklamis xarjebi
-
12000;
k-ti – fuladi saSualebebis angariSebi 2.
12000.
realizebuli produqciis transportirebisaTvis satransporto sawarmos gadauxada
23000 lari. d-ti - transportirebisa da Senaxvis xarjebi - 23000; k-ti – fuladi saSualebebis angariSebi 3.
-
23000.
daricxulia tvirTis gamcileblebis xelfasi 7000 lari.
d-ti - Sromis anazRaureba da sakomisio gasamrjeloebi - 7000; k-ti - gadasaxdeli xelfasi 4.
-
7000.
gadaxdilia sawarmos savaWro obieqtebis dacvisaTvis 3000 lari.
248 d-ti - miwodebis sxva xarjebi
- 3000;
k-ti – fuladi saSualebebis angariSebi -
3000.
saangariSgebo periodis bolos daixureba xarjebis angariSebi da gadaitaneba `miwodebis xarjebis~ angariSze: d-ti - miwodebis xarjebi
- 45000;
k-ti - reklamis xarjebi
-
k-ti - transportirebisa da Senaxvis xarjebi
12000; -
23000;
k-ti - Sromis anazRaureba da sakomisio gasamrjeloebi - 7000; k-ti - miwodebis sxva xarjebi
- 3000.
Semdeg ki, miwodebis xarjebis angariSis daxurviT aisaxeba jer saangariSgebo periodis mogeba/zaralis angariSze, Semdeg ki, angariSgebaSi mogebisa da zaralis Sesaxeb: d-ti - saangariSgebo periodis mogeba/zarali - 45000; k-ti - miwodebis xarjebi saerTo
da
-
administraciuli
45000.
xarjebi
warmoebis
momsaxurebasa
da
sawarmos
marTvasTan dakavSirebuli xarjebia. saerTo da administraciuli xarjebs miekuTvneba iseTi xarjebi, rogoricaa: administraciuli personalis Sromis anazRaurebis xarjebi, saerTo daniSnulebis ZiriTadi saSualebebis, magaliTad, saofise Senobis, inventaris da a.S. cveTisa da amortizaciis, remontis xarjebi, dazRvevis xarjebi, ijaris xarjebi, komunikaciis
xarjebi,
sakonsultacio,
momsaxurebis
xarjebi,
saeWvo
auditoruli,
moTxovnebTan
sasamarTlo
dakavSirebuli
da
xarjebi,
iuridiuli sagadasaxado
xarjebi da sxva. saerTo da administraciuli xarjebis gamijvna Sida funqciuri daniSnulebiT da periodebs Soris ganawileba TiTqmis SeuZlebelia. saerTo
da
administraciuli
gaTvaliswinebulia
igive
xarjebis
saxelwodebis
aRsaricxavad
angariSebis
jgufi
angariSTa _
7400
gegmiT
`saerTo
da
administraciuli xarjebi~. rogorc xarjebis amsaxveli yvela sxva angariSi, saerTo da administraciuli
xarjebis
romlebic
periodis
ganmavlobaSi debetiT kribaven Sesabamis xarjebs, xolo periodis bolos,
xarjebis
saerTo,
periodis
jamobrivi
angariSebic
Tanxa
kreditiT
aqtiuri
angariSebia,
gadaaqvT
jer
saangariSgebo
mogeba/zaralis angariSze, Semdeg ki, saangariSgebo periodis mogeba/zaralis angariSis daxurvisa
da
finansuri
angariSgebis
momzadebisas
_
angariSgebaSi
mogebisa
da
zaralis Sesaxeb, saerTo saxelwodebiT `saerTo da administraciuli xarjebi~. saerTo da
administraciuli
xarjebis
SemadgenlobaSi
erT-erTi
mniSvnelovani
xarjia
administraciuli personalis Sromis anazRaurebis xarjebi. periodis ganmavlobaSi
249 administraciuli personalis xelfasis daricxva buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ administraciuli personalis Sromis anazRaurebis xarjebi; k-ti _ gadasaxdeli xelfasi. rogorc aRniSnuli iyo, saerTo xarjebs miekuTvneba administraciuli da saofise Senobebis, avejis da sxva inventaris, saerTo daniSnulebis satransporto saSualebebis, ofisis aRWurvilobis movla-Senaxvisa da cveTis xarjebi. saerTo daniSnulebis ZiriTadi saSualebebis movla-Senaxvis xarjebi periodis ganmavlobaSi aisaxeba saerTo da administraciuli xarjebis SemadgenlobaSi, angariSze `remontis xarjebi~, xarjebis saxeebis mixedviT: d-ti _ remontis xarjebi; k-ti _ fuladi saSualebebis angariSebi; k-ti _ masalebi da a.S. xolo saerTo daniSnulebis ZiriTadi saSualebebis cveTisa da amortizaciis daricxva aisaxeba gatarebiT: d-ti _ cveTisa da amortizaciis xarji; k-ti _ Senobebis cveTa; k-ti _ satransporto saSualebebis cveTa da a.S. Tu sawarmos aqvs ijariT aRebuli saerTo daniSnulebis ZiriTadi saSualebebi, magaliTad, saofise Senoba, mimdinare periodis saijaro qiris daricxva an pirdapir gadaxda aisaxeba gatarebiT: d-ti _ saijaro qiris xarji; k-ti _ gadasaxdeli saijaro qira; an k-ti _ fuladi saSualebebis angariSebi. saerTo xasiaTis xarjebia bankis momsaxurebis, satelefono momsaxurebis, internetis
da sxva analogiuri xarjebi, romlebic komunikaciis xarjebad iwodebian
da periodis ganmavlobaSi aRiricxebian gatarebiT: d-ti _ komunikaciis xarjebi; k-ti _ fuladi saSualebebis angariSebi; an k-ti _ sxva moklevadiani valdebulebebi. saerTo xasiaTis sagadasaxado xarjs warmoadgens qonebis gadasaxadi (miwis gadasaxadi). saangariSgebo periodis qonebis gadasaxadis daricxva aisaxeba gatarebiT: d-ti _ qonebis gadasaxadis xarji;
250 k-ti _ gadasaxdeli qonebis gadasaxadi. Tu sawarmo mizanSewonilad miiCnevs Sesabamisi riskebis dazRvevis mizniT, warsuli wlebis gamocdilebidan gamomdinare, Seqmnas saeWvo moTxovnebis rezervi, misi daricxva gatardeba: d-ti _ saeWvo moTxovnebTan dakavSirebuli xarjebi; k-ti _ saeWvo moTxovnebis koreqtireba (rezervi). periodis
ganmavlobaSi
Sesabamis
angariSebze
dagrovili
saerTo
da
administraciuli xarjebi saangariSgebo periodis bolos, mTliani jamiT Camoiwereba da
miekuTvneba
jer
saangariSgebo
periodis
mogeba/zaralis
angariSs,
Semdeg
ki,
aisaxeba angariSgebaSi mogebisa da zaralis Sesaxeb: d-ti _ saangariSgebo periodis mogeba/zarali; k-ti _ saerTo da administraciuli xarjebi.
8.9. sesxiT sargeblobasTan dakavSirebuli danaxarjebis aRricxva sawarmo Tavis saqmianobaSi xSirad iyenebs sesxebs. sesxiT sargebloba yovelTvis garkveul xarjebTanaa dakavSirebuli. sesxiT sargeblobasTan dakavSirebuli danaxarjebis aRiareba, maTi buRaltruli aRricxva reglamentirebulia bass 23 - `sesxiT sargeblobasTan dakavSirebuli danaxarjebi~. bass-is
mixedviT,
sesxiT
sargeblobasTan
dakavSirebuli
danaxarjebi
aris
sawarmos mier nasesxebi saxsrebisaTvis sakuTar Tavze aRebuli procenti da sxva danaxarjebi. sesxiT sargeblobasTan dakavSirebul danaxarjebSi Sedis: bankis overdraftis, mokle da grZelvadiani sesxebis saprocento ganakveTebi; sesxiT sargeblobasTan dakavSirebuli daTmobebisa da danamatebis amortizacia; sesxis aRebasTan dakavSirebuli organizaciuli danaxarjebis amortizacia; finansur ijarasTan dakavSirebuli finansuri xarjebi; ucxour valutaSi aRebul sesxebTan dakavSirebuli sakurso sxvaobis Tanxa, Tu igi ganixileba rogorc saprocento danaxarjebis Sesworeba.
251 sesxiT
sargeblobasTan
dakavSirebuli
danaxarjebis
buRaltruli
aRricxvis
sabaziso meTodis mixedviT, `sesxiT sargeblobasTan dakavSirebuli danaxarjebi unda aRiardes im periodis xarjebad, rodesac iqna gaweuli~ (bass 23). maSasadame, ZiriTadi saaRricxvo meTodiT, sesxiT sargeblobasTan dakavSirebuli yvela saxis danaxarjis xarjebad aRiareba xdeba maTi gawevisTanave, miuxedavad imisa, Tu rogor xdeba sesxis gamoyeneba. bankis overdraftis, mokle da grZelvadiani sesxebis saprocento xarjis aRiareba buRaltrul aRricxvaSi aisaxeba gatarebiT: d-ti _ saprocento xarji; k-ti _ gadasaxdeli procentebi; an k-ti _ fuladi saSualebebis angariSebi. sesxiT sargeblobasTan dakavSirebuli daTmobebisa da danamatebis amortizacia Tanabarzomieri Camoweris meTodiT xdeba da im periodis xarjad aRiardeba, romelsac igi ganekuTvneba. igive wesiT xdeba
sesxis aRebasTan dakavSirebuli organizaciuli danaxarjebis
Camowera (amortizacia). finansur
ijarasTan
valdebulebis
dakavSirebuli
Semadgeneli
nawilia
finansuri
da
saijaro
(saprocento) valdebulebis
xarjebi saerTo
saijaro Tanxis
diskontirebiT gamoiyofa. finansur ijarasTan dakavSirebuli saprocento xarjebi bass-is
moTxovnis
Tanaxmad,
ijaris
mTel
periodze
unda
ganawildes,
yoveli
saangariSgebo periodis valdebulebis naSTis mimarT mudmivi saprocento ganakveTis gamoyenebiT. finansuri
xarjebi
aRiardeba
moijaris
buRaltrul
aRricxvaSi
da
aisaxeba
gatarebiT: d-ti - saprocento xarji; k-ti - gadasaxdeli procentebi. ucxour
valutaSi
aRebul
sesxebTan
dakavSirebuli
sakurso
sxvaoba
xarjad
aRiardeba im SemTxvevaSi, Tu igi iwvevs saprocento danaxarjebis Sesworebas. bass-iT nebadarTulia alternatiuli meTodis gamoyenebac, anu danaxarjebis kapitalizacia im SemTxvevaSi, rodesac sesxi pirdapir ukavSirdeba gansakuTrebuli aqtivis SeZenis, warmoebis an mSeneblobis process. `gansakuTrebuli aqtivis SeZenasTan, warmoebasTan an mSeneblobasTan uSualod dakavSirebuli sesxiT sargeblobis danaxarjebi unda aRiricxos aRniSnuli aqtivis TviTRirebulebaSi anu moxdes maTi kapitalizacia.~ (bass 23).
252 sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizebadi nawilis gansazRvrac standartis moTxovnebis Sesabamisad xorcieldeba. gansakuTrebuli aqtivi aris iseTi aqtivi, romlis daniSnulebisamebr gamosayeneblad an gasayidad momzadebisaTvis saWiroa drois mniSvnelovani periodi. gansakuTrebuli aqtivi SeiZleba iyos sasaqonlo_materialuri faseulobebi, romelTa warmoeba an mSenebloba daniSnulebisamebr gamoyenebis an gasayidad momzadebisaTvis moiTxovs drois did periods, aseve, sawarmoo Senobebi da nagebobebi, Zalovani manqanebi, mowyobiloba da sainvesticio qoneba, sxva saxis investiciebi,
grZelvadiani
finansuri dabandebebi. sxva saxis finansuri dabandebebi, agreTve sasaqonlo-materialuri faseulobebi, romelTa seriuli warmoeba SesaZlebelia drois mokle periodis ganmavlobaSi, an aqtivebi, romlebic SeZenisTanave ukve mzad aris daniSnulebisamebr gamosayeneblad, an gasayidad, ar miekuTvneba gansakuTrebul aqtivebs. Sesabamisad, am miznebisaTvis aRebuli sesxis sargeblobasTan dakavSirebuli danaxarjebis buRaltruli aRricxva sabaziso meTodiT xdeba da igi aRiardeba periodis xarjad. gansakuTrebuli aqtivis SeZenasTan, warmoebasTan an mSeneblobasTan uSualod dakavSirebuli sesxiT sargeblobis danaxarjebi kapitalizdeba, anu CairTveba aRniSnuli aqtivebis sabalanso RirebulebaSi, Tu momavalSi mosalodnelia am aqtivebisagan ekonomikuri sargeblis miReba da SesaZlebelia danaxarjebis saimedod Sefaseba. yvela sxva danaxarji, romelic am or pirobas ar daakmayofilebs, maTi gawevisTanave xarjebad unda aRiardes. gansakuTrebuli aqtivebis SeZenasTan, warmoebasTan an mSeneblobasTan uSualod dakavSirebul danaxarjebs
miekuTvneba
sesxiT sargeblobasTan dakavSirebuli is da-
naxarjebi, romelTa Tavidan acileba SesaZlebeli iqneboda, aucilebeli rom ar yofiliyo gansakuTrebul aqtivebTan dakavSirebuli danaxarjebis gaweva. Tu sawarmo sesxs iRebs mxolod gansakuTrebuli aqtivebis SeZenis, warmoebis an mSeneblobis mizniT, maSin SesaZlebelia sesxiT sargeblobasTan dakavSirebuli danaxarjebis im nawilis saimedod gansazRvra, romelic uSualod ukavSirdeba mocemul aqtivs. Tu sesxis aReba xdeba romelime konkretuli gansakuTrebuli aqtivis SesaZenad, sawarmoeblad an asaSeneblad, maSin sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizebadi nawili ganisazRvreba saangariSgebo periodSi gaweuli sesxiT sargeblobasTan dakavSirebuli faqtobrivi danaxarjebidan im sainvesticio Semosavlebis Tanxis gamoqviTviT, romelic
mocemuli sesxis moklevadiani finansuri dabandebidan
miiReba. xSirad, gansakuTrebuli aqtivis SesaZenad, sawarmoeblad an asaSeneblad aRebuli sesxi mTlianad an nawilobriv ar gamoiyeneba daniSnulebisamebr. SeiZleba sawarmom
253 sesxis droebiT Tavisufali nawili daabandos moklevadian aqtivebSi. aseT SemTxvevaSi, mocemuli periodis danaxarjebis kapitalizebadi Tanxis gansazRvrisas sesxiT sargeblobasTan dakavSirebul danaxarjebs unda gamoakldes moklevadiani finansuri dabandebidan miRebuli sainvesticio Semosavali. SeiZleba adgili qondes sawinaaRmdego SemTxvevas _ sawarmo iRebs Cveulebrivi, saerTo daniSnulebis sesxs, magram gamoiyenebs romelime konkretuli gansakuTrebuli aqtivis SesaZenad, sawarmoeblad an asaSeneblad. aseT SemTxvevaSi, sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizebadi Tanxis gansazRvrisaTvis gamoiyeneba am aqtivze gaweuli danaxarjebis kapitalizaciis norma. igi aris sesxiT sargeblobasTan dakavSirebuli danaxarjebis saSualo Sewonili sidide, sawarmos mier mocemul saangariSgebo periodSi gadauxdeli sesxis im nawilTan, romelic gankuTvnili ar aris gansakuTrebuli aqtivebis SesaZenad, sawarmoeblad an asaSeneblad. amasTan, mocemuli periodis kapitalizebadi danaxarjebis Tanxa ar unda aRematebodes amave periodSi gaweul, sesxiT sargeblobasTan dakavSirebuli danaxarjebis Tanxas. bass-iT gansazRvrulia sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizaciis dro. igi gansakuTrebuli aqtivis TviTRirebulebis nawilis saxiT iwyeba maSin, rodesac: gansakuTrebul aqtivze gaweulia pirveli danaxarjebi; gaweulia sesxiT sargeblobasTan dakavSirebuli pirveli danaxarjebi; dawyebulia pirveli samuSaoebi mocemuli aqtivis daniSnulebisamebr gamosayeneblad an gasayid mdgomareobaSi mosayvanad. gansakuTrebul aqtivebze gaweuli pirveli danaxarjebi gulisxmobs sawarmos aqtivebis gasvlas (xarjvas), xolo sesxiT sargeblobasTan dakavSirebuli pirveli danaxarjebi gulisxmobs procentebze valdebulebis warmoSobas. sesxiT sargeblobasTan
dakavSirebuli danaxarjebis kapitalizaciis periodi
grZeldeba manamde, vidre ar dasruldeba aqtivze teqnikuri Tu administraciuli xasiaTis aqtiuri samuSaoebi, romelic aqtivis sawarmoo gamoyenebisaTvis an gasayidad mosamzadebeli samuSaoebis ganuyofeli nawilia. sesxiT
sargeblobasTan
dakavSirebuli
danaxarjebis
kapitalizacia
SeiZleba
droebiT SeCerdes an Sewydes. sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia droebiT unda SeCerdes im momentSi, rodesac Seferxdeba aqtivze aqtiuri samuSaoebis warmarTvis procesi, xolo unda Sewydes maSin, rodesac, ZiriTadad, damTavrdeba mocemuli aqtivis gamoyenebisaTvis an gasayidad momzadebisaTvis saWiro yvela aqtiuri samuSao. magaliTi:
254 sawarmom SeiZina mowyobiloba 100000 larad da gasca Tamasuqi. wliuri saprocento ganakveTi
–
12%.
gadaxdis
periodi
-
4
weli,
yovewliurad
Tanabari
odenobiT,
procentTan erTad. mowyobilobis montaJisa da saeqspluataciod momzadebis periodi 12 Tve. mosamzadebeli samuSaoebi daiwyeba mowyobilobis sawarmoSi mitanisTanave. imis gamo, rom mowyobilobis SeZenidan eqspluataciaSi gadacemamde periodi gansazRvrulia da 12 Tves moicavs, mowyobiloba gansakuTrebul aqtivs warmoadgens. e. i.
unda
moxdes
sesxis
sargeblobasTan
dakavSirebuli
danaxarjebis
kapitalizacia. buRaltruli gatarebebi: 1.mowyobilobis SeZena: d-ti _ manqana-danadgarebi
- 100000;
k-ti _ gasanaRdebeli Tamasuqebi - 100000. 2. grZelvadiani saTamasuqo valdebulebis mimdinare nawilis gamoyofa: 25000 lari (100000 lari / 4 weli). d-ti _ gasanaRdebeli Tamasuqi
- 25000;
k-ti _ grZelvadiani valdebulebebis mimdinare nawili - 25000. 3.
sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia: gaangariSeba: - dawyebis dro - mowyobilobis sawarmoSi motanisTanave; - kapitalizaciis periodi – 12 Tve; - kapitalizaciis Tanxa – 48000 (100000 X 12% X 4); - kapitalizaciis erTi Tvis Tanxa – 4000 lari (48000 / 12 Tveze); buRaltruli gatareba: d-ti _ manqana-danadgarebi - 4000; k-ti _ gadavadebuli gadasaxdeli procentebi - 4000. da a. S. 12 Tvis ganmavlobaSi.
4. procentis daricxva: I weli – 12000 lari (100000 X 12%). d-ti _ gadavadebuli gadasaxdeli procenti - 12000; k-ti _ gadasaxdeli procenti - 12000.
(procentis)
255 da a. S. yovelwliurad, 4 wlis ganmavlobaSi. aqtiuri samuSaoebisa da kapitalizaciis periodis damTavrebis Semdeg aqtivis Rirebuleba 148000 lari gaxdeba (100000 + 48000). aqtivis eqspluataciaSi Sesvlis Semdeg daiwyeba saprocento da ZiriTadi Tanxis gadaxda. 5. valdebulebebis gadaxda: d-ti _ grZelvadiani valdebulebebis mimdinare nawili – 25000; d-ti _ gadasaxdeli procenti
- 12000;
k-ti _ erovnuli valuta bankSi
-
37000.
da a. S. yovelwliurad, 4 wlis ganmavlobaSi.
8.10.valutis kursis cvlilebiT miRebuli Semosavlebisa da xarjebis aRricxva sawarmos ufleba aqvs, misi saqmianobidan gamomdinare, ganaxorcielos operaciebi ucxouri valutiT. ucxouri valuta aRniSnavs yvela sxva valutas, romelic ar warmoadgens sawarmos samuSao valutas.
operaciebis ucxouri valutiT ganxorcielebam
SeiZleba gavlena moaxdinos sawarmos Semosavlebsa da xarjebze, ucxouri valutis kursis
cvlilebis
aRricxvaSi ucxour
aisaxeba
valutas
saangariSgebo valutiT
gamo.
ucxouri
valutiT
saangariSgebo
Soris
periodis
Sefasebuli
(lari)
operaciis bolos,
fuladi
valutiT,
moxdenis
finansuri muxlebi
warmoebuli dRes
saangariSgebo arsebuli
angariSgebis unda
operaciebi
Sefasdes
buRaltrul valutasa
gacvliTi
momzadebisas, balansis
da
kursiT. ucxouri
momzadebis
TariRisaTvis arsebuli saboloo savaluto kursiT. Sedegad warmoiqmneba sakurso sxvaoba. bass-is mixedviT, rodesac fuladi muxlebi ucxouri valutiT warmoebuli operaciebisagan aris warmoqmnili da savaluto gacvliTi kursi Seicvleba operaciis TariRsa da saangariSsworebo TariRs Soris drois monakveTSi, warmoiqmneba sakurso sxvaoba. sakurso sxvaobebi, romlebic warmoiqmneba fuladi muxlebis ganaRdebis an maTi gadaangariSebis dros, unda aRiardes mogebaSi an zaralSi im saangariSgebo periodSi, rodesac igi warmoiqmneba. Tu angariSsworeba imave saangariSgebo periodSi moxda, rodesac operacia ganxorcielda, maSin yvela sakurso sxvaoba aRiardeba imave saangariSgebo periodSi. meores mxriv, rodesac angariSsworeba xorcieldeba romelime momdevno saangariSgebo pe-
256 riodSi, sakurso sxvaoba, romelic aRiarebulia TiToeul wina saangariSgebo periodSi angariSsworebis periodamde, ganisazRvreba am periodis sakurso sxvaobis cvlilebiT. 9.2.1. rodesac arafulad muxlTan dakavSirebuli Semosuloba an zarali pirdapir sakuTar kapitalSi aRiardeba, maSin Semosulobisa da zaralis Semadgeneli sakurso sxvaobis nebismieri komponentic pirdapir sakuTar kapitalSi unda aRiardes. xolo rodesac arafulad muxlTan dakavSirebuli Semosuloba an zarali mogebaSi an zaralSi aRiardeba, maSin Semosulobisa da zaralis Semadgeneli sakurso sxvaobis nebismieri komponentic mogebaSi an zaralSi aRiardeba. magaliTi: 2009 wlis 1 oqtombers sawarmom ganaxorciela saqonlis importi, gadaxdis 6 Tviani ganvadebiT. saqonlis Rirebuleba 10000 aSS dolari, gacvliTi kursi – 1 = 1,50 lars. 2009 wlis 30 noembers gadaixada 5000 aSS dolari, gacvliTi kursi – 1 = 1,70 lars. buRaltruli gatarebebi: 1.saqonlis SeZena: d-ti _ saqoneli - 15000; k-ti _ valdebulebebi mowodebiT -15000. 2. valdebulebis nawilis gadaxda (30.11.2009w.) d-ti _ valdebulebebi mowodebiT
– 7500;
d-ti _ zarali kursTa Soris sxvaobidan - 1000; k-ti _ ucxouri valuta bankSi
-
8500;
2009 wlis 31 dekembers gacvliTi kursi iyo: 1 = 1,40 lari. finansur angariSgebaSi valdebuleba unda aisaxos balansis momzadebis TariRisaTvis arsebuli saboloo savaluto kursiT (1 = 1,40). kursTa Soris sxvaoba 500 laria [5000 X (-0,10)] da unda aRiardes Semosavlad. 3.
d-ti _ valdebulebebi mowodebiT
– 500;
k-ti _ mogeba kursTa Soris sxvaobidan - 500.
257
Tavi IX. finansuri angariSgeba
9.1. finansuri angariSgebis komponentebi da elementebi finansuri angariSgeba, romlis mizani momxmareblebisaTvis sawarmos finansuri mdgomareobis, misi saqmianobis Sedegebisa da fuladi saSualebebis moZraobis Sesaxeb informaciis miwodebaa, aris saangariSgebo periodis ganmavlobaSi sawarmos finansuri mdgomareobisa da mis mier ganxorcielebuli sameurneo operaciebis struqturulad Camoyalibebuli finansuri suraTi. finansur angariSgebaSi asaxuli informacia mis momxmareblebs ekonomikuri gadawyvetilebebis miRebis saSualebas aZlevs. finansuri angariSgeba utyuari unda iyos da samarTlianad asaxavdes sawarmos saqmianobas da mis finansur Sedegebs. mxolod aseT finansur angariSgebas SeuZlia momxmareblebs maTTvis sasargeblo
informacia
maxasiaTeblebis
sruli
miawodos. dacviT
es
ki,
miiRweva.
finansuri finansuri
angariSgebis
angariSgebis
xarisxobrivi
momzadebisa
da
258 wardgenis
struqturuli
safuZvlebis
mixedviT
aseTi
maxasiaTeblebia:
aRqmadoba,
Sesabamisoba, saimedooba da Sesadarisoba. finansuri
angariSgebis
xelmZRvanelobas
evaleba.
momzadeba sawarmo
da
momxmareblebisaTvis
valdebulia
wardgena
saangariSgebo
sawarmos
periodis
bolos
moamzados da waradginos saerTo daniSnulebis finansuri angariSgeba, romlis sruli paketi moicavs: balanss; angariSgebas mogebisa da zaralis Sesaxeb; sxva angariSgebebs, magaliTad, sakuTari kapitalis cvlilebebis angariSgebas; angariSgebas fuladi nakadebis Sesaxeb; saaRricxvo politikas da axsna-ganmartebiT SeniSvnebs. finansur angariSgebaSi asaxuli informacia dajgufebulia maTi ekonomikuri maxasiaTeblebis uwodeben.
mixedviT.
finansuri
amgvar
angariSgebis
dajgufebas
finansuri
angariSgebis
elementebs
elementebia:
aqtivebi,
valdebulebebi,
sakuTari
kapitali, Semosavlebi da xarjebi. aqedan pirveli sami elementi buRaltrul balansSi aisaxeba, misi balansis elementebia. sawarmos finansuri mdgomareobis Sefaseba swored buRaltruli balansis, misi elementebis safuZvelze xdeba. mogebisa da zaralis Sesaxeb angariSgebis elementebs Semosavlebi da xarjebi warmoadgenen. isini asaxaven sameurneo saqmianobaSi momxdar operaciebsa da movlenebs, romlebmac
drois
garkveuli
periodis
ganmavlobaSi
gavlena
iqonies
sawarmos
finansur mdgomareobaze da aqtivebis, valdebulebebisa da kapitalis cvlilebebi ganapirobes.
saangariSgebo
periodis
Semosavlebisa
da
xarjebis
erTmaneTTan
dapirispireba sawarmos saqmianobis finansuri Sedegis gansazRvris saSualebas iZleva, romelic mogebis an zaralis saxiT warmogvidgeba. finansur angariSgebaSi asaxuli informacia, momxmareblisaTvis ufro gasagebi da sasargeblo
rom
iyos,
misi
elementebi
rogorc
buRaltrul
balansSi,
aseve
angariSgebaSi mogebisa da zaralis Sesaxeb, dajgufebuladaa warmodgenili. finansur angariSgebaSi im muxlebis asaxvas, romlebic akmayofileben mocemuli elementis sityvier
ganmartebas, da
Tanxobriv
aRiareba asaxvas
ewodeba.
aRiareba
buRaltrul
gulisxmobs
balansSi
an
mocemuli
mogebisa
da
muxlis zaralis
angariSgebaSi. muxli, romelic akmayofilebs finansuri angariSgebis elementis cnebas, aRiardeba da masSi aisaxeba im SemTxvevaSi, Tu: SesaZlebelia
am
muxliT
gamowveuli
momavali
ekonomikuri
Semosvla an sawarmodan gasvla; muxls gaaCnia saimedod Sefasebuli ricxobrivi mniSvneloba.
sargeblis
sawarmoSi
259 bass
marTalia,
pirvandeli
iTvaliswinebs
Rirebulebis
sarealizacio
Rirebulebis
finansuri
(faqtiuri da
angariSgebis
TviTRirebulebis),
diskontirebuli
elementebis mimdinare
Rirebulebis
Sefasebas
Rirebulebis,
meTodebiT,
magram
finansuri angariSgebis momzadebis safuZvlad aRiarebs pirvandel Rirebulebas.
9.2. finansuri angariSgebis mosamzadebeli daskvniTi samuSaoebi finansuri angariSgebis momzadeba moiTxovs saangariSgebo periodis bolos rigi samuSaoebis Catarebas, romelic ganapirobebs finansur angariSgebaSi asaxuli muxlebis realurobasa
da
saimedoobas.
aseTi
mosamzadebeli
samuSaoebia:
inventarizacia,
saaRricxvo ciklis damamTavrebeli operaciebi, makoreqtirebeli gatarebebis warmoeba, monacemTa ganzogadeba da samuSao furclis momzadeba. cnobilia, rom buRaltruli Canawerebi zustad unda asaxavdnen aqtivebisa da maTi wyaroebis mdgomareobas, saerTod, sawarmos sameurneo saqmianobas da mis Sedegebs. miuxedavad amisa, zogjer saaRricxvo monacemebi ar Seesabameba sinamdviles. aseTi gansxvavebis ZiriTad mizezad SeiZleba miCneul iqnes:
Senaxvis procesSi sasaqonlo-materialur faseulobaTa bunebrivi danakargebi, rac SeiZleba gamoiwvios mizezebma, romlebic mimdinare aRricxvaSi dokumentebiT gaformebas ar eqvemdeba;
Senaxvis adgilebidan faseulobaTa miReba-gacemisas daSvebuli uzustobebi da Secdomebi, ris Sedegadac SeiZleba aRmoCndes zedmetoba an danaklisi;
aRricxvaSi
daSvebuli
Secdomebi
pirvelad
dokumentebSi
araswori
ariTmetikuli gaangariSebebis Sedegad;
aRuricxavi (an piriqiT) operaciebis aRmoCena.
finansuri
aRricxvis
monacemebis
faqtobriv
mdgomareobasTan
Sesabamisobis
Semowmeba inventarizaciis gziT xdeba. inventarizacia buRaltruli aRricxvis meTodis erT-erTi elementia, romlis meSveobiTac xdeba aqtivebisa da valdebulebebis naSTebis faqtobrivi mdgomareobis dadgena. balansis muxlebis inventarizacia gansxvavebul midgomas moiTxovs. materialuri aqtivebis komisia,
inventarizaciis ganisazRvreba
Casatareblad
inventarizaciis
sawarmos obieqti
xelmZRvanelis da
Catarebis
mier vadebi.
gamoiyofa komisiis
260 SemadgenlobaSi unda Sediodnen Sesabamisi samsaxurebis warmomadgenlebi da sawarmos mTavari buRalteri. inventarizaciis
dawyebamde
daxarisxeba_dalageba.
unda
xdeba
damTavrdes
materialur
Semosaval-gasavlis
faseulobaTa amsaxveli
yvela
dokumentis damuSaveba da maTi asaxva aRricxvaSi, gamoyvanil unda iqnes naSTebi inventarizaciis dawyebis dRisaTvis. inventarizacia tardeba faseulobaTa Senaxvis adgilebis mixedviT cal-calke materialurad formdeba
pasuxismgebeli
inventarizaciis
pirebis
uwyisiT,
TandaswrebiT.
romelsac
inventarizaciis
sainventarizacio
Sedegebi
komisia
adgens.
inventarizaciis damTavrebis Semdeg sainventarizacio uwyisi gadaecema buRalterias faseulobaTa Sedareba
faqtobrivi
formdeba
naSTebis
Sedarebis
gadaitaneba faseulobaTa
saaRricxvo
uwyisiT,
CanawerebTan
romelSic
SedarebisaTvis.
sainventarizacio
aseTi
uwyisidan
faqtobrivi naSTebi, xolo buRaltruli registrebidan _
imave faseulobebis saaRricxvo monacemebi. gamoiyvaneba gadaxrebi, romelic ganixileba komisiis
mier.
SeiZleba
Sedarebis
uwyisiT
gamovlindes
faseulobaTa
metoba
an
danaklisi, romelic Sesabamisad unda aisaxos buRaltrul aRricxvaSi. angariSsworebebis inventarizaciisas, sawarmo gansakuTrebiT dainteresebulia moTxovnebis inventarizaciiT, ramdenadac: jer erTi, moTxovnebis ZiriTadi nawili aRricxvaSi
ukve
aRiarebul
Semosavlebs
ukavSirdeba
da
meore,
sawarmom
unda
gansazRvros momaval saangariSgebo periodSi misaRebi fuladi nakadebi. moTxovnebis inventarizacia urTierTSedarebebiT xdeba. TiToeul klients (debitors) egzavneba werilobiTi Setyobineba moTxovnebis angariSze arsebuli davalianebis Sesaxeb da moiTxoveba misi dadastureba. dasturis ori saxe arsebobs: dadebiTi da uaryofiTi. dadebiTi dasturis gamoyenebisas klientma unda daadasturos an uaryos davalianebis arseboba, xolo uaryofiTi dasturis gamoyenebisas – klienti Setyobinebaze pasuxs mxolod im SemTxvevaSi agzavnis, Tu igi ar eTanxmeba davalianebis arsebul Tanxas, an srulad, an nawilobriv. SesaZlebelia dasturis kombinirebuli formis gamoyenebac. valdebulebebis inventarizacia moTxovnebis analogiurad xdeba, rame Tu, isini kreditorebisaTvis moTxovnebs warmoadgenen. balansis muxlebis invetarizaciis Sedegebi aisaxeba buRaltrul aRricxvaSi, riTac iwyeba saaRricxvo ciklis damamTavrebeli operaciebis asaxva.
saaRricxvo
ciklis
damamTavrebel
operaciebs
miekuTvneba
grZelvadiani
aqtivebis cveTisa da amortizaciis daricxva, iseTi muxlebis gadafaseba, rogoricaa: ZiriTadi saSualebebi, aramaterialuri aqtivebi, investiciebi, maragebi.
261 makoreqtirebeli gatarebebi unda gakeTdes saangariSgebo periodis bolos da igi aucilebelia periodis ganmavlobaSi miRebuli yvela Semosavlisa da gaweuli yvela xarjis finansur angariSgebaSi sworad asaxvisaTvis. angariSebis koreqtireba saWiroa Semdegi mizezebis gamo: zogjer, sawarmo Tanxas saqonlis (samuSaoebis, momsaxurebis) miwodebisaTvis winaswar, miwodebis faqtis moxdenamde Rebulobs. winaswar (avansad) Tanxebis miRebis momentSi warmoiqmneba valdebuleba Seusruleblobis
saqonlis miwodebasa da momsaxurebis gawevaze, an misi
SemTxvevaSi,
miRebuli
avansis
ukan
dabrunebaze.
e.
i.
miRebuli
avansebi sawarmosaTvis daumsaxurebel, gamoumuSavebel Semosavals, anu valdebulebas warmoadgens; aseve,
sawarmos
SeuZlia
winaswar
gadaixados
Tanxa
momaval
periodebSi
saqonlis
(samuSaoebis, momsaxurebis) mowodebisaTvis. aseTi winaswari gadaxda sawarmosaTvis aqtivs, moTxovnas warmoadgens, gacemuli avansebis saxiT. gacemuli avansebi sawarmos saqonlis
(samuSaoebis,
momsaxurebis)
miRebis,
an
gacemuli
avansis
Tanxis
ukan
dabrunebis uflebas aZlevs; miRebuli avansebis sawinaaRmdego situacia iqmneba, rodesac saqonlis (samuSaoebis, momsaxurebis) miwodeba ukve moxda, magram misi Rirebuleba jer ar aris miRebuli. e. i. warmoiqmna aqtivi _ moTxovna, anu misi momaval periodSi anazRaurebis ufleba; aseve,
SeiZleba
warmoiqmnas
gacemuli
avansebis
sawinaaRmdego
situacia,
rodesac
saqoneli (samuSaoebis, momsaxurebis) miRebuli da sawarmos mier ukve gamoyenebulia, magram misi Rirebuleba jer gadaxdili ar aris. momaval periodSi misi gadaxdis aucilebloba valdebulebas warmoadgens. aRniSnulidan
gamomdinare,
finansuri
angariSgebis
momzadebas
win
unda
uswrebdes Semosavlebisa da xarjebis, aqtivebisa da valdebulebebis dazusteba, rac koreqtirebebis gziT miiRweva. makoreqtirebeli gatarebebis aucilebloba SeiZleba warmoiqmnas Semdegi SemTxvevebidan, romelimes arsebobisas: 1.avansis miReba _ momavalSi saqonlis (samuSaoebis, momsaxurebis) miwodebis pirobiT; 2. winaswari
gadaxda
_
momavalSi
saqonlis
(samuSaoebis,
momsaxurebis)
mowodebis
pirobiT; 3. 4.
saqonlis (samuSaoebis, momsaxurebis) miwodeba _ misi Rirebulebis gadaxdamde; saqonlis
(samuSaoebis,
momsaxurebis)
miReba/gamoyeneba
_
misi
gadaxdamde. saangariSgebo periodis bolos Sedgeba Semdegi makoreqtirebeli gatarebebi:
Rirebulebis
262 1.momavalSi saqonlis (samuSaoebis, momsaxurebis) miwodebis pirobiT miRebuli avansis koreqtirebisas, Tu Sesrulebulia garigebis piroba: d-ti _ miRebuli avansebi; k-ti _ Semosavlebi realizaciidan. 2. momavalSi saqonlis (samuSaoebis, momsaxurebis) mowodebis pirobiT sawarmos mier winaswar gadaxdili Tanxebis anu gacemuli avansebis koreqtireba, Tu
Sesrulebulia
garigebis piroba da mowodeba ukve momxdaria, moxdeba winaswar gadaxdili Tanxebis aRiareba
xarjebad,
magaliTad,
winaswar
gadaxdili
ijarisas
–
ijaris
xarjad,
winaswar gadaxdili dazRvevisas – dazRvevis xarjad da a. S.: d-ti _ mimdinare periodis Sesabamisi xarjebi; k-ti _ gacemuli avansebi (winaswar gaweuli xarjebi). saavanso gadaxdebTan dakavSirebuli sxva saxis makoreqtirebeli gatarebebis aucilebloba
warmoiqmneba
saangariSgebo
periodis
ganmavlobaSi
sxvadasxva
saxis
maragebis, kerZod, misi xarjvis aRricxvisas. saangariSgebo periodis xarjis odenoba ganisazRvreba
daxarjuli
masalebis
raodenobiT,
da
ara
drois
periodiT.
saangariSgebo periodis bolos inventarizaciiT dadgindeba maragis faqtiuri naSTi, gamoiyvaneba am maragis saboloo naSTsa da sawyis naSTs Soris sxvaoba, romelic aRiardeba xarjad: d-ti _ masalebis xarji; k-ti _ masalebi. makoreqtirebeli gatareba aucilebelia agreTve, maragebis aRricxvis perioduli meTodis
gamoyenebisas.
am
SemTxvevaSi,
maragebis
SeZena
saangariSgebo
periodis
ganmavlobaSi ar aRiricxeba uSualod maragebis angariSebze, igi aRiricxeba `maragebis (masalebi, saqoneli) SeZenis~ angariSze, romelic danaxarjebis amsaxveli angariSia da imisaTvis, rom ganisazRvros SeZenili maragebidan saangariSgebo periodis ganmavlobaSi daxarjuli da dauxarjavi maragebi, saWiroa inventarizaciis gziT dadgindes maragis faqtiuri naSTi, ganisazRvros maragebis saboloo naSTsa da sawyis naSTs Soris sxvaoba, rogorc koreqtirebadi Tanxa da moxdes misi aRiareba: d-ti _ maragebis angariSebi; k-ti _ maragebis (masalebi, saqoneli) SeZenis angariSi. an piriqiT:
263 d-ti _ maragebis (masalebi, saqoneli) SeZenis angariSi; k-ti _ maragebis angariSebi. 3. saqonlis
(samuSaoebis,
momsaxurebis)
miwodeba
_
misi
Rirebulebis
gadaxdamde,
SeiZleba warmoiqmnas, rodesac sawarmo Tavis produqcias (samuSaoebs, momsaxurebas) klients kreditiT (Semdgomi gadaxdis pirobiT) miyidis da saangariSgebo periodis bolo dRe ar daemTxveva angariS-faqturis gamoweris SeTanxmebul TariRs. maSasadame, am momentisaTvis Semosavali aRiarebuli ar aris da unda aRiardes makoreqtirebeli gatarebiT: d-ti _ moTxovnebi miwodebiT; k-ti _ Semosavali realizaciidan. 4. saqonlis (samuSaoebis, momsaxurebis) miReba/gamoyeneba _ misi Rirebulebis gadaxdamde warmoiqmneba, Tu saangariSgebo periodis bolos, imis gamo, rom saangariSgebo periodis bolo dRe ar daemTxva Sesabamisi dokumentis gamoweris TariRs, xarjebic SeiZleba iyos ukve gaweuli, magram xarjad jer kidev auRiarebeli. amis tipiuri magaliTia jer kidev
gauangariSebeli
sargeblobisaTvis
da
da
sxva.
gadauxdeli
amgvari
xelfasi,
danaxarjebi
procentebi
makoreqtirebeli
kreditiT
gatarebiT
unda
aRiardes xarjad: d-ti _ xelfadis xarji; d-ti _ saprocento xarji; da a. S. k-ti _ gadasaxdeli xelfasi; k-ti _ gadasaxdeli procentebi da a. S. finansuri cxrilebi
gamoiyeneba.
gansakuTrebiT saSualebas
angariSgebis mcire
iZleva
mosamzadeblad
erT-erTi da
aseTi,
saSualo
finansuri
sxvadasxva
romelsac
biznesis
angariSgeba
damxmare
SedarebiT
sawarmoebi, momzaddes
buRaltruli
xSirad
samuSao
mimarTaven,
furcelia.
koreqtirebadi
igi
gatarebebis
gadatanamde. samuSao furceli ar warmoadgens finansur angariSgebas da maSasadame, arc buRaltruli ciklis savaldebulo dokuments. Tumca igi arsebiTad aadvilebs finansuri angariSgebis momzadebas, iZleva ra koreqtirebadi gatarebisa da finansuri angariSgebis muxlebis erTgvarovnad momzadebis saSualebas. mouxedavad amisa, samuSao furclis gamoyenebis drosac, yoveli saangariSgebo periodis bolos aucilebelia Sesabamisi
koreqtirebadi
da
angariSebis
daxurvebis
gatarebebis
JurnalSi, Semdeg ki misi gadatana mTavar wignSi (registrSi). samuSao furceli Semdegi moxazulobisaa: samuSao furceli
asaxva
mTavar
264 31 dekemberi, 2009 w. #
angariSebis dasaxeleba
1
sacdeli balansi
koreqtirebebi
koreqtireb. mogeba- zaralis sacdeli angarig. balansi
balansi
d-ti
k-ti
d-ti
k-ti
d-ti
k-ti
d-ti
k-ti
d-ti
kti
3
4
5
6
7
8
9
10
11
12
2
maSasadame, samuSao furceli moicavs xuT wyvileul svets: 1.
sacdeli balansi;
2.
koreqtirebebi;
3.
koreqtirebuli sacdeli balansi;
4.
angariSgeba mogebisa da zaralis Sesaxeb;
5.
balansi.
samuSao furclis mosamzadeblad saWiroa mTavari wignis (registris)
yvela
angariSis gadaxedva, gaanalizeba da saangariSgebo periodis bolosaTvis, e. i. 31 dekembrisaTvis arsebuli Canawerebis safuZvelze gamoyvanili naSTebis dafiqsireba. samuSao furclis momzadeba Semdegi etapebisagan Sesdgeba: 1.angariSis kodis (Sifris) da dasaxelebis asaxva 1_2 svetebSi; 2. pirveli
sacdeli
balansis
Sedgena,
(sv.
3_4),
romelSic
angariSebis
saldoebi
gadaitaneba mTavari wignidan an gasuli saangariSgebo periodis sacdeli balansidan; 3.
4.
sacdeli balansis jamis gansazRvra da dabalanseba;
koreqtirebadi
gatarebebis
asaxva
(5_6
svetebSi)
Sesabamisi
dasaxelebis
angariSis striqonze, rigisobis aRniSvniT (1,2,3, da a.S.), raTa identificirebuli iqnes TiToeuli
koreqtirebadi
romelic jer ar
gatareba.
Tu
koreqtirebisas
saWiro
gaxdeba
angariSi,
aris asaxuli samuSao furcelSi, pirvel sacdel balansSi Sesatani
saldos ar arsebobis gamo, igi daemateba samuSao furclis momdevno, Tavisufal striqonze, yvela koreqtirebadi gatarebis asaxvis Semdeg, koreqtirebebis svetebi dajamdeba, romelic cxadia, unda dabalansdes.
265 5.
koreqtirebebis asaxvis Semdeg, gaiangariSeba koreqtirebuli sacdeli balansi (sv. 7_8). koreqtirebuli sacdeli balansis mosamzadeblad, pirveli sacdeli balansis monacemebs calkeuli angariSebis mixedviT Sesabamisad, daemateba
an gamoakldeba
koreqtirebebis debetisa da kreditis svetebis Canawerebi.
6.
koreqtirebuli mogeba/zaralis
sacdeli
angariSgebis
balansis (sv.
9_10)
monacemebi an
(sv.
balansis
7_8) (sv.
gadatanil 11_12)
unda
Sesabamis
iqnes
svetebSi
angariSebis tipis mixedviT da dajamdes. kerZod, koreqtirebuli sacdeli balansis monacemebi nominaluri (droebiTi) angariSebis mixedviT, gadaitaneba mogeba/zaralis angariSebis
debetis
an
kreditis
svetebSi
Sesabamisad,
xolo
realuri
(mudmivi)
angariSebis mixedviT _ balansSi. ' mogebisa da zaralis Sesaxeb angariSgebis debetisa da kreditis svetebis jamebs Soris sxvaoba warmoadgens saangariSgebo periodis mogebas an zarals. igi toli unda iyos balansis debetisa da kreditis svetebis jamebs Soris sxvaobisa. winaaRmdeg SemTxvevaSi daSvebulia Secdoma Tanxebis gadatanisas an dajamebisas, romelic unda gaswordes. Tu mogebisa da zaralis Sesaxeb angariSgebis kreditis svetis jami metia debetis
svetis
jamze,
sxvaoba
saangariSgebo
periodis
mogebas,
sawinaaRmdego
SemTxvevaSi ki _ zarals warmoadgens da emateba (an akldeba) sakuTar kapitals wminda mogebis (zaralis) saxiT, e. i. gadaitaneba balansSi. mTavar JurnalSi registrirdeba buRaltruli gatareba: d_ti _ saangariSgebo periodis mogeba; k_ti
_ gaunawilebeli mogeba.
an piriqiT: d_ti _ daufaravi zarali; k_ti saangariSgebo periodis zarali. aseTi gatarebis Semdeg mogeba/zaralis angariSgebisa da balansis debetisa da kreditis svetebis jamebi gatoldeba.
266
9.3. finansuri angariSgebis momzadebis teqnika
samuSao furclis srulyofilad angariSgebis
momzadebas.
amasTan
warmoeba mniSvnelovnad amartivebs finansuri
gasaTvaliswinebelia
finansuri
angariSgebis
komponentebis momzadebis Tanmimdevroba: pirvel rigSi unda momzaddes angariSgeba mogebisa
da
zaralis
Sesaxeb,
Semdeg
Sesaxeb,
balansi
da
Semdeg
angariSgeba
bolos,
fuladi
sakuTari
nakadebis
kapitalis
moZraobis
angariSgeba.
finansuri
angariSgebis momzadebis aRniSnuli Tanmimdevroba ganpirobebulia imiT, rom wminda mogeba, romelic mogeba/zaralis angariSgebaSia asaxuli, saWiroa sakuTari kapitalis moZraobis Sesaxeb angariSgebis mosamzadeblad, xolo kapitalis angariSis saldo, romelic
kapitalis
moZraobis
angariSgebaSia
asaxuli,
aucilebelia
balansis
Sesadgebad. finansuri angariSgebis momzadebasTan dakavSirebuli sakiTxebi regulirdeba bass -1-iT `finansuri angariSgebis wardgena~.
9.3.1. angariSgeba mogebisa da zaralis Sesaxeb rogorc
ukve
aRniSnuli
iyo,
mogebisa
da
zaralis
Sesaxeb
angariSgebis
elementebia Semosavlebi da xarjebi. bass-is moTxovnebiT `saangariSo periodSi aRiarebuli Semosavlisa da xarjis yvela muxli CarTuli unda iyos amave periodis mogebazaralis angariSgebaSi~. bass 1-is mixedviT, angariSgebaSi mogebisa da zaralis
Sesaxeb aucilebelad
unda aisaxos Semdegi muxlebi, Sesabamisi TanxebiT: amonagebi; finansuri danaxarjebi; kapital-meTodiT aRricxuli mekavSire sawarmoebisa da erToblivi saqmianobis mogebisa da zaralis wili; sagadasaxado xarjebi; Tanxa, romelic Sedgeba Semdegi muxlebis jamisagan: - Sewyvetili operaciebis Sedegad gamowveuli mogeba an zarali dabegvris Semdeg;
267 - dabegvris Semdgomi Semosuloba an zarali, romelic aRiarebulia im aqtivebis gayidvis an gasvlis realuri Rirebulebisa da danaxarjebis sxvaobis Sefasebis dros, romlebic warmoadgenen Sewyvetil operacias; mogeba an zarali. mogeba-zaralis angariSgebaSi uSualod unda iqnes warmodgenili, rogorc periodis mogebis an zaralis ganawileba, Semdegi muxlebi: umciresobis wilze misakuTvnebeli mogeba an zarali; da saTavo sawarmos mflobelebze gasanawilebeli mogeba an zarali.
angariSgeba mogebisa da zaralis Sesaxeb, bass-is Sesabamisad, SeiZleba momzaddes ori meTodiT: xarjebis ekonomikuri Sinaarsis mixedviT dajgufebis meTodiT; xarjebis funqciebis mixedviT dajgufebis anu ,,mimoqcevis xarjebis’’ meTodiT.
mogeba-zaralis
angariSgebis
momzadebis
meTodis
SerCeva
damokidebulia
sawarmos saqmianobis Sedegebis ukeT warmoCinebis SesaZleblobaze. xarjebis ekonomikuri Sinaarsis mixedviT dajgufebis meTodiT momzadebuli angariSgeba mogebisa da zaralis Sesaxeb Semdegi saxisaa:
angariSgeba mogebisa da zaralis Sesaxeb wlisaTvis, romelic mTavrdeba 2009 wlis 31 dekembers
amonagebi
X
sxva Semosavlebi
X
cvlilebebi mza produqciisa da daumTavrebeli warmoebis maragSi
X
gamoyenebuli nedleuli da masalebi
X
personalis Senaxvis xarjebiA
X
cveTisa da amortizaciis xarjebi
X
sxva xarjebi
X
sul xarjebi
(X)
268 mogeba
X
xarjebis funqciebis anu ,,mimoqcevis xarjebis’’ meTodis gamoyenebisas, xarjebis klasifikacia xdeba maTi funqciebis mixedviT, rogorc realizebuli produqciis TviTRirebulebis nawili, an komerciuli an administraciuli saqmianobis nawili. amiT sawarmo gayidvebis TviTRirebulebas gamoyofs sxva xarjebisagan, riTac momxmareblebs ufro Sesaferisi informaciiT uzrunvelyofs. xarjebis
funqciebis
anu
,,mimoqcevis
xarjebis’’
meTodiT
momzadebuli
angariSgeba mogebisa da zaralis Sesaxeb Semdegi saxisaa:
angariSgeba mogebisa da zaralis Sesaxeb wlisaTvis, romelic mTavrdeba 2009 wlis 31 dekembers
amonagebi
X
realizebuli produqciis TviTRirebuleba
(X)
saerTo mogeba
X
sxva Semosavlebi
X
komerciuli xarjebi
(X)
administraciuli xarjebi
(X)
sxva xarjebi
(X)
mogeba
X
mogebisa
da
zaralis
Sesaxeb
angariSgebis
mosamzadeblad
samuSao
furclis
gamoyenebisas, saWiroa Sesabamisi monacemebi mxolod gadaiweros samuSao furclidan (sv. 9_10), mogebisa da zaralis Sesaxeb aisaxeba
neto-sarealizacio
gamoklebiT.
angariSgebis SerCeuli formatiT. amonagebi
RirebulebiT,
realizebuli maragebis
fasdaTmobebisa
TviTRirebuleba
da
gaiangariSeba
ukandabrunebebis Semdegi wesiT:
maragebis sawyis naSTs emateba neto-Sesyidvebi periodis ganmavlobaSi da akldeba
269 maragebis saboloo naSTi.
9.3.2. sakuTari kapitalis cvlilebebis angariSgeba
bass-is mixedviT,
sawarmom unda waradginos sakuTari kapitalis cvlilebebis an-
gariSgeba, romelSic unda aisaxos: saangariSgebo periodis mogeba an zarali; Semosavlebisa da xarjebis TiToeuli muxli, romelTa aRiareba xdeba pirdapir sakuTar kapitalSi; sakuTari kapitalis TiToeuli komponentisaTvis saaRricxvo politikaSi
momxdari
cvlilebebis Sedegebi da arsebiTi Secdomebis koreqtireba.
garda amisa, sawarmom sakuTari kapitalis cvlilebebis angariSgebaSi an ganmartebiT SeniSvnebSi unda waradginos Semdegi informacia: sakontrolo xmis uflebis mqone aqcionerebTan Sesrulebuli operaciebi, romlebic exeba maTTvis wilis ganawilebas; saangariSgebo periodis dasawyisisa da balansis Sedgenis TariRisaTvis akumulirebuli mogeba-zaralis naSTi da misi cvlileba saangariSgebo periodis ganmavlobaSi; Tanafardoba sakuTari kapitalis TiToeuli jgufis sabalanso Tanxas, saemisio Semosavalsa da TiToeuli saxis rezervs Soris, saangariSgebo periodis dasawyisisa da dasasrulisaTvis.
balansis wardgenis or TariRs Soris sawarmos sakuTar kapitalSi momxdari cvlilebebi gviCvenebs sawarmos wminda aqtivebis zrdas an Semcirebas saangariSgebo periodis ganmavlobaSi. sawarmos sakuTari kapitalis cvlileba, garda aqcionerebTan ganxorcielebuli operaciebisa, rogoricaa, wilis Senatanebi, dividendebis ganawileba da sxva, gviCvenebs saangariSgebo periodSi sawarmos saqmianobidan miRebul mTlian Semosavlebsa da xarjebs, miRebuli mogeba-zaralis CaTvliT, miuxedavad imisa, Semosavlisa da xarjebis muxlebi mogeba-zaralis angariSgebaSia asaxuli, Tu uSualod sakuTar kapitalSi cvlilebebis angariSgebaSi. es imiTaa gamowveuli, rom marTalia bass 1 `finansuri angariSgebis wardgena~ moiTxovs Semosavlebisa da xarjebis aRiarebas im
270 saangariSgebo periodSi, rodesac isini CairTveba wminda mogebis an zaralis gaangariSebebSi, magram sxva standartebi aseve moiTxovs, rom mogebisa da zaralis zogierTi elementi, rogoricaa: gadafasebis Sedegi, savaluto kursTa Soris sxvaobebi, gadavadebuli gadasaxadebi da sxva, pirdapir aRiardes rogorc cvlilebebi sakuTar kapitalSi. aqedan gamomdinare, sawarmos finansuri mdgomareobis cvlilebebis Sefasebisas aris ra Zalzed mniSvnelovani yvela saxis mogeba-zaralis gaTvaliswineba, standartiT sakuTari kapitalis cvlilebebis Sesaxeb angariSgebis wardgena unda moxdes Semosavlisa da xarjebis mTliani TanxebiT, agreTve im TanxebiT, romlebic pirdapir aisaxeba sakuTar kapitalSi. sakuTari kapitalis cvlilebebis Sesaxeb angariSgebis momzadeba SesaZlebelia ramdenime gziT. erT-erTia svetebad dayofili formati, romelsac SesabamisobaSi mohyavs sakuTari kapitalis TiToeuli elementis sawyisi da saboloo naSTi.
sakuTari kapitalis cvlilebebis angariSgeba wlisaTvis, romelic mTavrdeba 2009 wlis 31 dekembers aqcionerebze misakuTvnebeli kapitali umcir. saaqc.
sxva
gadaf.
gaunaw.
kapit. rezer. rezervi
mogeba
X
(X)
X
jami
sul
wili
naSTi periodis dasawyisSi
X
X
X
X
saaqcio kapitalis gamoSveba
X
X
X
ofcioni
X
X
X
dividendebi
(X)
(X)
(X)
(X)
saangariSgebo periodis mogeba
X
X
X
X
(X)
(X)
(X)
X
X
X
zarali qonebis gadafasebidan
(X)
naSTi periodis bolos
X
X
(X)
X
sakuTari kapitalis cvlilebebis angariSgebis mosamzadeblad saWiroa samuSao furclis
`balansi~-s
kreditis
svetidan
gadatanil
iqnes
sakuTari
kapitalis
amsaxveli angariSebis sawyisi saldo, mogeba/zaralis angariSgebidan _ wminda mogeba, xolo sxva informacia, romelic samuSao furcelSi gaSlilad ar aris mocemuli, uSualod
saaRricxvo
monacemebidan
gadaitabeba.
aRniSnuli
monacemebis
mixedviT
271 ganisazRvreba sakuTari kapitalis saboloo naSTi (saldo) Semadgeneli muxlebis mixedviT,
Semdegi
gaangariSebiT:
sakuTari
kapitalis
sawyis
naSTs
damatebuli
saangariSgebo periodis ganmavlobaSi misi zrda da gamoklebuli kapitalis Semcireba.
9.3.3. buRaltruli balansi balansi buRaltruli aRricxvis meTodis erT-erTi elementia, romelic drois gansazRvruli
momentisaTvis
ganzogadebulad,
fuladi
sazomiT
asaxavs
sawarmos
aqtivebs, valdebulebebsa da kapitals. buRaltruli balansis momzadeba buRaltruli aRricxvis erT-erTi ZiriTadi principis – fuladi Sefasebis principis safuZvelze xdeba. am principis gaTvaliswinebiT, balansSi aqtivebi, valdebulebebi da kapitali erovnul valutiT aisaxeba. buRaltrul balansSi asaxuli aqtivebi, valdebulebebi da kapitali axasiaTebs sawarmos finansur mdgomareobas. buRaltruli balansi saangariSgebo periodis bolosaTvis mzaddeba. balansSi
sawarmos
aqtivebi
da
maTi
formirebis
wyaroebi
buRaltruli
aRricxvis erT_erTi ZiriTadi principis – ormxrivobis principis safuZvelze aisaxeba. bass-is mixedviT, `yovelma sawarmom balansSi gancalkevebulad unda asaxos grZelvadiani da mimdinare aqtivebi da valdebulebebi, garda im SemTxvevisa, rodesac wardgena xdeba likvidobis mixedviT, radgan am SemTxvevaSi warmodgenili informacia ufro saimedo da Sesabamisia. roca amgvari gamonaklisi arsebobs, maSin yvela aqtivisa da valdebulebis wardgena likvidobis mixedviT unda moxdes~ (bass1).
zogierTi sawarmosaTvis aqtivebisa da valdebulebebis asaxva likvidobis mixedviT ufro sando da saWiro informacias warmoadgens, vidre mimdinare da grZelvadiani niSnis mixedviT asaxva, rac imiTaa gamowveuli, rom sawarmo mkafiod gansazRvrul saoperacio ciklSi
ar axorcielebs saqonlisa da momsaxurebis miwodebas.
standartiT, sawarmos SeuZlia zogierTi aqtivi da valdebuleba warmoadginos mimdinare da grZelvadiani klasifikaciiT da zogierTi _ likvidobis mixedviT, Tu amgvari warmodgena ufro saimedo da Sesabamis informacias iZleva. aseTi kombinirebis saWiroeba im SemTxvevaSi warmoiqmneba, roca sawarmo sxvadasxva saxis operacias axorcielebs.
bass-is mixedviT, balansSi aucilebelia aisaxos Semdegi muxlebis Sesabamisi Tanxebi: ZiriTadi saSualebebi;
272 sainvesticio qoneba aramaterialuri aqtivebi; finansuri aqtivebi; investiciebi, romelTa buRaltruli aRricxva xdeba kapital-meTodiT; biologiuri aqtivebi; sasaqonlo-materialuri faseulobebi; savaWro da sxva moTxovnebi; fuladi saxsrebi da maTi ekvivalentebi; savaWro da sxva valdebulebebi; anaricxebi; finansuri valdebulebebi;
mimdinare sagadasaxado aqtivebi an valdebulebebi;.
gadavadebuli sagadasaxado aqtivi an valdebuleba; umciresobis wili kapitalSi; gamoSvebuli saaqcio kapitali.
balansi 2009 wlis 31 dekembrisaTvis 2009
2008
aqtivebi grZelvadiani aqtivebi ZiriTadi saSualebebi
X
X
sxva aramaterialuri aqtivebi
X
X
investiciebi
X
X
X
X
sasaqonlo-materialuri faseulobebi
X
X
savaWro moTxovnebi
X
X
sxva mimdinare aqtivebi
X
X
mimdinare aqtivebi
273 fuladi saxsrebi da maTi ekvivalentebi
sul aqtivebi
X
X
X
X
X
X
gagrZeleba 2009
2008
sakuTari kapitali da valdebulebebi ZiriTadi sawarmos aqcionerebze misakuTvnebeli sakuTari kapitali saaqcio kapitali
X
X
sxva rezervebi
X
X
gaunawilebeli mogeba
X
X
X
X
X
X
umciresobis wili
sul sakuTari kapitali
X
X
grZelvadiani sesxebi
X
X
gadavadebuli gadasaxadi
X
X
sul grZelvadiani valdebulebebi
X
X
savaWro da sxva valdebulebebi
X
X
moklevadiani sesxebi
X
X
grZelvadiani sesxebis mimdinare wili
X
X
sagadasaxado valdebulebebi
X
X
sul moklevadiani valdebulebebi
X
X
sul valdebulebebi
X
X
grZelvadiani valdebulebebi
moklevadiani valdebulebebi
274 sul sakuTari kapitali valdebulebebi
X
X
balansis mosamzadeblad samuSao furclis `balansi~-s debetisa da kreditis svetebidan (sv. 11_12) balansis formatze gadaitaneba yvela monacemi `sakuTari kapitalisa~ garda. sakuTari kapitali balansSi gadaitaneba `angariSgebidan sakuTari kapitalis cvlilebebis Sesaxeb~. sayuradReboa is, rom samuSao furcelSi sakuTari kapitalis angariSebis striqonebze asaxuli saldo saangariSgebo periodis sawyisi saldoa. balansSi sakuTari kapitali unda asaxavdes mis saldos saangariSgebo periodis bolos da igi unda emTxveodes mTavari wignis (registris) sakuTari kapitalis angariSebis saldoebs, angariSebis koreqtirebebisa da daxurvebis gadatanis Semdeg.
OOO(((((9.3.4. fuladi nakadebis angariSgeba angariSgeba fuladi nakadebis Sesaxeb finansuri angariSgebis momxmareblebs saSualebas
aZlevs
Seafason
sawarmos
mier
fuladi
saSualebebis
da
maTi
eqvivalentebis gamomuSavebis unari da sawarmos moTxovnileba fulad saSualebebis gamoyenebaze.
finansuri
angariSgebis
momxmareblebi
ekonomikuri
gadawyvetilebebis
miRebisas unda gaerkvnen sawarmos mier fuladi saSualebebisa da maTi eqvivalentebis gamomuSavebis SesaZleblobebSi, mis droulobasa da saimedoobaSi. fuladi
nakadebis
angariSgeba,
rogorc
finansuri
angariSgebis
Semadgeneli
nawili da misi komponenti, informaciis momxmarebels saSualebas aZlevs Seafasos sawarmos wminda aqtivebSi momxdari cvlilebebi, misi finansuri struqtura, likvidoba, gadaxdisunarianoba da sawarmos SesaZlebloba _ droulad moaxdinos reagireba fuladi saSualebebis raodenobriv mxareze, viTarebisa da pirobebis Sesabamisad. informacia fuladi nakadebis Sesaxeb aucilebelia imisaTvis, rom momxmarebelma ara marto Seafasos sawarmoSi fuladi saSualebebisa da maTi ekvivalentebis gamomuSavebis SesaZlebloba, aramed agreTve Seafasos da erTmaneTs Seudaros sxvadasxva sawarmos momavali periodis fuladi nakadebis diskontirebuli Rirebuleba. gamoricxavs ra fuladi saSualebebTan dakavSirebuli operaciebisa da movlenebis mimarT buRaltruli aRricxvis sxvadasxva meTodis gamoyenebas, igi aseve zrdis sxvadasxva sawarmos saqmianobis Sedegebis Sesadarisobas. sawarmoebs
fuladi
saSualebebi
sWirdebaT
TavianTi
saqmianobis
gansaxorcieleblad, operaciebis Casatareblad, sakuTar valdebulebaTa dasafarad da
275 investorebTan angariSsworebisaTvis. amitom fuladi nakadebis angariSgebis wardgena yvela sawarmosaTvis savaldebuloa. fuladi nakadebi niSnavs fuladi saxsrebisa da maTi ekvivalentebis Semosvlasa (Semodinebas) da gasvlas (gadinebas). fuladi nakadebis angariSgebaSi unda aisaxos saangariSgebo periodis fuladi nakadebi, dajgufebuli saqmianobis saxeobis mixedviT, saoperacio, sainvesticio da safinanso saqmianobad. aseTi dajgufeba
sawarmos finansur mdgomareobaze mocemuli
saqmianobis gavlenis Sefasebis saSualebas iZleva. sawarmos saqmianobis Sefasebis mTavari indikatori saoperacio saqmianobasTan dakavSirebuli fuladi nakadebis odenobaa. aseTebia: saqonlis gayidvidan da momsaxurebis gawevidan miRebuli fuladi saxsrebi; roialtebidan, honorarebidan, sakomisio gadasaxdelebidan da sxva Semosavlebidan miRebuli fuladi saxsrebi; saqonelsa da momsaxurebaze momwodebelTaTvis gadaxdili fuladi saxsrebi; TanamSromlebisaTvis gadaxdili fuladi saxsrebi; sadazRvevo premiebiTa da sxva sadazRvevo daxmarebebiT miRebuli da gadaxdili fuladi saxsrebi; mogebis gadasaxadTan dakavSirebuli fuladi saxsrebis gadaxda an dabruneba; da
komerciuli garigebisa da savaWro mizniT dadebuli kontraqtebiT miRebuli da gadaxdili fuladi saxsrebi.))))
sainvesticio saqmianoba aris grZelvadiani aqtivebisa da im sxva investiciaTa SeZena da realizacia, romlebsac ar moicavs fuladi saxsrebis ekvivalentebi. sainvesticio saqmianobasTan dakavSirebuli fuladi nakadebia:
grZelvadiani aqtivebis SesaZenad gadaxdili da maTi realizaciidan miRebuli fuladi saxsrebi;
sxva sawarmoebis sakuTari kapitalis an sasesxo instrumentebisa da erToblivi saqmianobis wilis SesaZenad gadaxdili
da maTi realizaciidan miRebuli fula-
di saxsrebi;
sxva pirebze avansebad da sesxebad gacemuli
da
gacemuli avansebisa da
sesxebis dasafarad miRebuli fuladi saxsrebi;
fiuCersuli, forvarduli, saofcio da svop_kontraqtebiT gadaxdili miRebuli fuladi saxsrebi.
da
276 safinanso saqmianoba aris iseTi saqmianoba, romlis Sedegad raodenobrivad da struqturulad icvleba sawarmos sakuTari kapitali da nasesxebi saSualebebi. safinanso saqmianobasTan dakavSirebuli fuladi nakadebia: aqciebisa da sakuTari kapitalis sxva instrumentebis gamoSvebis Sedegad miRebuli fuladi saxsrebi; mesakuTreTaTvis aqciebis SeZenis an gamosyidvis mizniT gadaxdili fuladi saxsrebi; savalo fasiani qaRaldebis, sesxebis, Tamasuqebis, obligaciebis, giraoebisa da sxva moklevadiani an grZelvadiani sesxebis gamoSvebis Sedegad miRebuli fuladi saxsrebi; sesxebis dasafarad gadaxdili fuladi saxsrebi; moijaris mier finansuri ijaris valdebulebebis Sesamcireblad gadaxdili fuladi saxsrebi. sawarmos saoperacio saqmianobidan miRebuli fuladi nakadebis gansazRvris ori meTodi arsebobs: pirdapiri da arapirdapiri. pirdapiri meTodiT momzadebuli fuladi nakadebis angariSgeba asaxavs fuladi saxsrebis Semosvlisa da gasvlis mTlian nakadebs, ZiriTadi kategoriebis mixedviT, amitom bass-iT misi gamoyenebaa rekomendirebuli. arapirdapiri meTodiT wminda mogeba an zarali koreqtirdeba arafuladi operaciebis SedegebiT, warsuli an momavali periodis saoperacio Semosavlebisa da gadaxdebis gadavadebis an daricxvis gaTvaliswinebiT, agreTve im Semosavlebisa da xarjebis gaTvaliswinebiT, romlebic dakavSirebulia sainvesticio an safinanso saqmianobis fulad nakadebTan. pirdapiri meTodis Tanaxmad, informacia fuladi nakadebis Sesaxeb SeiZleba miRebul iqnes: sawarmos sabuRaltro wignebidan; an realizaciis, realizebuli produqciis TviTRirebulebis, mogebisa da zaralis angariSgebis sxva muxlebis koreqtirebis safuZvelze, Semdegis gaTvaliswinebiT: - saangariSgebo periodSi sasaqonlo-materialur faseulobebsa da saoperacio saqmianobis Sedegad warmoqmnil moTxovnebsa da gadasaxdelebSi momxdari cvlilebebi; - sxva arafuladi muxlebi; da - sxva muxlebi, romlebic gviCvenebs sainvesticio da safinanso saqmianobasTan dakavSirebul fulad nakadebs. pirdapiri
meTodiT
fuladi
nakadebis
gaangariSebebTanaa dakavSirebuli. aseTebia:
angariSgebis
momzadeba
rig
277 1.klientebisagan
miRebuli
Semosavlebi
fuladi
realizaciidan,
Tanxebis
miRebuli
odenoba:
fuladi
amisaTvis
Tanxebis
unda
dazustdes
gaTvaliswinebiT,
e.
i.
Semosavlebidan unda gamoiricxos saangariSgebo periodis bolosaTvis gadauxdeli moTxovnebi. gaangariSebisaTvis monacemebi aiReba: -
mogebisa da zaralis Sesaxeb angariSgebidan – Semosavali realizaciidan;
- balansidan – savaWro moTxovnebi, wlis dasawyisisa da wlis bolosaTvis. gagaiangariSeba am naSTebs Soris sxvaoba. gayidvebidan
miRebuli
fuladi
Tanxa
udris
realizaciidan
miRebul
Semosavals
damatebuli savaWro moTxovnebis naSTebis Semcireba; an gamoklebuli maTi zrda. 2. analogiurad gaiangariSeba momwodeblebisaTvis gadaxdili fuladi Tanxebis odenoba: amisaTvis unda dazustdes relizebuli produqciis TviTRirebuleba, am produqciis damzadebisaTvis gadaxdili fuladi Tanxebis gaTvaliswinebiT, e. i. unda ganisazRvros SeZenili maragisaTvis gadaxdili fuladi Tanxa. gaangariSebisaTvis monacemebi aiReba:
- mogebisa da zaralis Sesaxeb angariSgebidan – relizebuli produqciis TviTRirebuleba; - balansidan – maragebi da savaWro-kreditoruli valdebulebebi, wlis dasawyisisa da wlis bolosaTvis. gagaiangariSeba am naSTebs Soris Sesabamisi sxvaobebi. gayidvebidan miRebuli fuladi Tanxa udris relizebuli produqciis TviTRirebulebas damatebuli Semcireba;
maragebis an
naSTis
gamoakldes
zrda
maragebis
da naSTis
savaWro-kreditoruli Semcireba
da
valdebulebebis
savaWro-kreditoruli
valdebulebebis zrda. 3.
sxva xarjebi pirdapir aiReba mogebisa da zaralis Sesaxeb angariSgebidan, Tu isini saangariSgebo periodis ganmavlobaSi fuladi TanxebiT iyo gaweuli da Sesabamisad, balansSi valdebulebebi ar aris asaxuli. winaaRmdeg SemTxvevaSi, Tu am muxlebis mixedviT Tanxebi gadaxdili ar aris da balansSi asaxulia valdebuleba, magaliTad, gadasaxdeli xelfasi, gadasaxdeli mogebis gadasaxadi da sxva, saWiroa calkeuli muxlebis mixedviT naSTebs Soris sxvaobis gaangariSeba da misi gaTvaliswineba.
4. cveTisa da amortizaciis xarji, romelic aiReba
mogebisa da zaralis Sesaxeb
angariSgebidan, rogorc arafuladi xarji, gamoiricxeba fuladi nakadebidan. 5. winaswar gaweuli xarjebi - romelic aiReba
balansidan, naSTebis zrda
daemateba,
xolo Semcireba – gamoakldeba. arapirdapiri meTodiT fuladi nakadebis angariSgebis momzadebisas, saoperacio saqmianobasTan dakavSirebuli wminda fuladi nakadebi ganisazRvreba wminda mogebisa
278 da zaralis koreqtirebiT. saangariSgebo periodis wminda mogebas: -
emateba savaWro moTxovnebis naSTebis zrda; an akldeba misi Semcireba;
-
emateba maragebis naSTebis Semcireba; an akldeba misi zrda;
- emateba savaWro-kreditoruli valdebulebebis naSTebis zrda; an akldeba misi Semcireba; -
emateba winaswar gaweuli xarjebis naSTebis Semcireba; an akldeba misi zrda;
-
emateba daricxuli valdebulebebis naSTebis zrda; an akldeba misi Semcireba;
-
emateba
sagadasaxado
valdebulebebis
naSTebis
zrda;
an
akldeba
misi
Semcireba; -
emateba cveTisa da amortizaciis xarji
-
emateba
sainvesticio
da
finansuri
saqmianobebidan
akldeba mogeba. magaliTi: balansi 2009 weli, 31 dekemberi aqtivebi
2009w.
2008w.
(lari)
(lari)
ZiriTadi saSualebebi
50000
40000
maragebi
25000
27000
moTxovnebi miwodebiT
11000
15000
fuladi saSualebebi
14000
3000
sul aqtivebi
100000
850000
kapitali da valdebulebebi Cveulebrivi aqciebi
60000
60000
gaunawilebeli mogeba
12000
1700
valdebulebebi mowodebidan
24500
22000
gadasaxdeli xelfasi
1955
1300
mogebis gadasaxadi
1545
0
sul kapitali da valdeb.
100000
85000
miRebuli
zarali;
an
279
angariSgeba mogebisa da zaralis Sesaxeb 2009 wlis 31 dekembramde periodisaTvis (lari)
(lari)
Semosavali realizaciidan
105000
realizebuli saqonls TviTRirebuleba
74700
saerTo mogeba
30300
saerTo da administraciuli xarjebi: xelfasis xarji
14000
cveTa da amortizacia
3400
sxva xarjebi
2600
sul saerTo xarjebi
20000
wminda mogeba
10300
damatebiTi saaRricxvo informacia sawarmos saqmianobis Sesaxeb 2009 wels: 1.wlis ganmavlobaSi ZiriTadi saSualebebi: - SeZenilia 13400 lari; - gaiyida - 8000 lari. gaangariSeba: 1.gayidvebidan miRebuli fuladi Tanxa: 105000 – (11000 - 15000) = 101000; 2. momwodeblebisaTvis gadaxdili fuladi Tanxa: 74700 – [(25000-27000)+(24500-22000)] = 70200; 3.
saoperacio xarjebis dasafaravad gadaxdili fuladi Tanxa:
- daricxuli valdebulebebis dasafaravad gadaxdili fuladi Tanxa: (1955
– 1300) + (1545 – 0) = (2200);
- cveTa da amortizacia
(3400);
sul 20000 – (2200 + 3400) = 14400
280
fuladi nakadebis angariSgeba 2009 wlis 31 dekembrisaTvis (pirdapiri meTodiT) fuladi nakadebi ZiriTadi saqmianobidan:
(lari)
gayidvebidan miRebuli fuladi Tanxa
101000
momwodeblebisaTvis gadaxdili fuladi Tanxa
70200
saoperacio xarjebis dasafaravad gadaxadili Tanxa
14400
wminda fuladi nakadi ZiriTadi
saqmianobidan
16400
fuladi nakadebi sainvesticio saqmianobidan: ZiriTadi saSualebebis gayidviT miRebuli Tanxa
8000
ZiriTadi saSualebebis SesaZenad gadaxdili Tanxa
13400
wminda fuladi nakadi sainvesticio saqmianobidan fuladi nakadebi finansuri saqmianobidan fuladi saxsrebis wminda zrda fuladi saSualebebi: periodis dasawyisSi – 3000 lari; periodis bolos - 14000
lari;
cvlileba (+, _) - 11000 (14000 - 3000).
fuladi nakadebis angariSgeba 2009 wlis 31 dekembrisaTvis
-5400 0 11000
281 (apirdapiri meTodiT) fuladi nakadebi ZiriTadi saqmianobidan:
(lari)
wminda mogeba
10300
moTxovnebis cvlileba
(4000)
maragebis cvlileba
2000
savaWro valdebulebebis cvlileba
2500
daricxuli valdebulebebis cvlileba
2200
cveTa da amortizacia
3400
wminda fuladi nakadi ZiriTadi saqmianobidan
16400
fuladi nakadebi sainvesticio saqmianobidan: ZiriTadi saSualebebis gayidviT miRebuli Tanxa
8000
ZiriTadi saSualebebis SesaZenad gadaxdili Tanxa
13400
wminda fuladi nakadi sainvesticio saqmianobidan fuladi nakadebi finansuri saqmianobidan fuladi nakadebis wminda zrda fuladi saSualebebi: periodis dasawyisSi – 3000 lari; periodis bolos - 14000
lari;
cvlileba (+, _) - 11000 (14000 - 3000).
-5400 0 11000
282
kiTxvebi TviTSemowmebisaTvis
1. ra dokumentebiT formdeba salaroSi naRdi fulis moZraoba? 1. salaros Semosavlis orderiT, salaros gasavlis orderiT; 2. molaris davTariT; 3. CekiT, gancxadebiT naRdi fulis Setanaze. 2. sabanko angariSidan naRdi fulis gamotana gatardeba:
283 1. d-ti – naRdi fuli erovnul valutaSi, k-ti - erovnuli valuta rezident bankSi; 2. d-ti - erovnuli valuta rezident bankSi, k-ti - naRdi fuli erovnul valutaSi; 3. d-ti - naRdi fuli erovnul valutaSi, k-ti – valdebulebebi bankisadmi. 3. sawarmos mier investirebuli Tanxebis naRdi angariSsworebiT dafarva gatardeba: 1. d-ti - erovnuli valuta rezident bankSi, k-ti - naRdi fuli erovnul valutaSi; 2. d-ti - erovnuli valuta rezident bankSi, k-ti - naRdi fuli erovnul valutaSi; 3.
d-ti
–
naRdi
fuli
erovnul
valutaSi,
k-ti
-
investiciebi
(moklevadiani
da
grZelvadiani). 4.
miwodebiT
warmoqmnili
moTxovnebis
(debitoruli
davalianebebis)
naRdi
angariSsworebiT dafarva gatardeba: 1.
d-ti
–
naRdi
fuli
erovnul
valutaSi,
k-ti
-
moTxovnebi
miwodebidan
da
momsaxurebidan; 2. d-ti - erovnuli valuta rezident bankSi, k-ti - naRdi fuli erovnul valutaSi; 3. d-ti - naRdi fuli erovnul valutaSi, k-ti – valdebulebebi. 5. angariSvaldebuli piris mier saqveangariSo Tanxebis ukandabruneba gatardeba: 1. d-ti – naRdi fuli erovnul valutaSi, k-ti - moTxovnebi personalis mimarT; 2. d-ti – naRdi fuli erovnul valutaSi, k-ti - valdebulebebi personalis mimarT; 3. d-ti – moTxovnebi personalis mimarT, k-ti - valdebulebebi personalis mimarT. 6. gayidulia naRdi angariSsworebiT avtomanqana: 1. d-ti – naRdi fuli erovnul valutaSi, k-ti – satransporto saSualebebi; 2. d-ti – satransporto saSualebebi, k-ti – naRdi fuli erovnul valutaSi; 3. d-ti – ZiriTadi saSualebebi, k-ti – naRdi fuli erovnul valutaSi. 7. miRebulia salaroSi procentebi gacemuli sesxisaTvis: 1. d-ti – naRdi fuli erovnul valutaSi, k-ti – bankis sesxi; 2. d-ti – saprocento Semosavlebi, k-ti – bankis sesxi; 3. d-ti – naRdi fuli erovnul valutaSi, k-ti – saprocento Semosavlebi. 8. miRebulia salaroSi Tanxa winaswar, Semdgom periodSi misawodebeli produqciisa da gasawevi momsaxurebisaTvis: 1. d-ti – miRebuli avansebi, d-ti – naRdi fuli erovnul valutaSi; 2. d-ti – naRdi fuli erovnul valutaSi, k-ti – miRebuli avansebi; 3. d-ti – naRdi fuli erovnul valutaSi, k-ti – Semosavali realizaciidan.
284 9. salarodan fuli Setanilia bankSi, angariSsworebis angariSze: 1. d-ti - erovnuli valuta rezident bankSi, k-ti – naRdi fuli erovnul valutaSi; 2. d-ti – naRdi fuli erovnul valutaSi, k-ti - erovnuli valuta rezident bankSi; 3. d-ti - erovnuli valuta rezident bankSi, k-ti – miRebuli avansebi. 10. naRdi erovnuli valutis konvertacisas Sesdgeba buRaltruli gatareba: 1. d-ti - naRdi fuli ucxour valutaSi, k-ti – naRdi fuli erovnul valutaSi; 2. d-ti – naRdi fuli erovnul valutaSi, k-ti - naRdi fuli ucxour valutaSi; 3. d-ti - naRdi fuli ucxour valutaSi, k-ti – kursTa Soris sxvaoba. 11. sawarmom SeiZina sxva sawarmos aqciebi naRdi angariSsworebiT: 1. d-ti - naRdi fuli ucxour valutaSi, k-ti – investiciebi; 2. d-ti – naRdi fuli erovnul valutaSi, k-ti - investiciebi; 3. d-ti – investiciebi sawarmos fasian qaRaldebSi, k-ti – naRdi fuli erovnul valutaSi. 12. sawarmom qonebis dazRvevisaTvis salarodan gadaixada erTi wlis Senatani: 1. d-ti – winaswar gaweuli dazRvevis xarji, k-ti – naRdi fuli erovnul valutaSi; 2. d-ti – naRdi fuli erovnul valutaSi, k-ti – winaswar gaweuli dazRvevis xarji; 3. d-ti – naRdi fuli erovnul valutaSi, k-ti – dazRvevis xarji. 13. sawarmom gadaixada mogebis mimdinare gadasaxadi naRdi angariSsworebiT: 1. d-ti – naRdi fuli erovnul valutaSi, k-ti – winaswar gadaxdili mogebis xarji; 2. d-ti – naRdi fuli erovnul valutaSi, k-ti – mogebis gadasaxadi; 3. d-ti – winaswar gadaxdili mogebis gadasaxadi, k-ti – naRdi fuli erovnul valutaSi. 14. salarodan personalze xelfasis gacema gatardeba: 1. d-ti - gadasaxdeli xelfasi, k-ti – naRdi fuli erovnul valutaSi; 2. d-ti – xelfasis xarji, k-ti – naRdi fuli erovnul valutaSi; 3. d-ti – xelfasis xarji, k-ti – gadasaxdeli xelfasi. 15. unaRdo angariSsworebis formebia: 1. Caricxvebi da gadaricxvebi; 2. fuladi Cekebi; 3.
sagadasaxado
davalebebi,
akreditivebi,
saangariSsworebo Cekebi, sainkaso davalebebi.
sagadasaxado
moTxovna_davalebebi,
285 16. ra dokumentiT formdeba angariSsworebis angariSze naRdi fulis Setana? 1. gancxadebiT naRdi fulis Setanaze; 2. fuladi CekiT; 3. saangariSsworebo CekiT. 17. ra dokumentiT xdeba angariSsworebis angariSidan naRdi fulis gamotana? 1. G gancxadebiT naRdi fulis gamotanaze; 2. fuladi CekiT; 3. gadaxdis davalebiT. 18. ra dokumentiT formdeba bankis meSveobiT ganxorcielebuli unaRdo operaciebi? 1. sagadasaxado davalebiT, sagadasaxado moTxovna_davalebiT; 2. fuladi CekiT; 3. amonaweriT angariSsworebis angariSidan (avizo). 19. ra aris aqcepti? 1. unaRdo angariSsworebis forma; 2. bankis avizo; 3. Tanxmoba ganaRdebaze. 20. bankidan miRebul amonawerSi (avizoSi) sad aris asaxuli periodis ganmavlobaSi sawarmosaTvis fuladi saSualebebis Tanxis zrda? 1. Tanxis zrda, miReba asaxulia debetis svetSi; 2. Tanxis zrda, miReba asaxulia kreditis svetSi; 3. Tanxis zrda, miReba asaxulia Semavali saldos saldos svetSi. 21. bankidan miRebul amonawerSi (avizoSi) sad aris asaxuli periodis ganmavlobaSi sawarmosaTvis fuladi saSualebebis Tanxis Semcireba? 1. Tanxis zrda, miReba asaxulia debetis svetSi; 2. Tanxis zrda, miReba asaxulia kreditis svetSi; 3. Tanxis zrda, miReba asaxulia Semavali saldos saldos svetSi. 22.
sawarmom
aiRo
bankis
moklevadiani
sesxi,
romelic
Cairicxa
angariSze: 1. d-ti – moklevadiani sesxi, k-ti – erovnuli valuta rezident bankSi; 2. d-ti – erovnuli valuta rezident bankSi, k-ti – moklevadiani sesxi; 3. d-ti – arasaoperacio Semosavali, k-ti – moklevadiani sesxi.
angariSsworebis
286 23. sawarmom gayida Senoba, Tanxa Caricxulia angariSsworebis angariSze: 1. d-ti – Senobebi, k-ti – erovnuli valuta rezident bankSi; 2. d-ti – erovnuli valuta rezident bankSi, k-ti – Senobebis amortizacia; 3. d-ti – erovnuli valuta rezident bankSi, k-ti – Senobebi. 24. gaiyida produqcia, Tanxa Caricxulia angariSsworebis angariSze: 1. d-ti – erovnuli valuta rezident bankSi, k-ti – Semosavali realizaciidan; 2. d-ti – erovnuli valuta rezident bankSi, k-ti – mza produqcia; 3. d-ti – saoperacio Semosavlebi, k-ti – erovnuli valuta rezident bankSi. 25. gadaericxa biujets kuTvnili saSemosavlo gadasaxadi: 1. d-ti – erovnuli valuta rezident bankSi, k-ti – saSemosavlo gadasaxadi; 2. d-ti – saSemosavlo gadasaxadi, k-ti – erovnuli valuta rezident bankSi; 3. d-ti – erovnuli valuta rezident bankSi, k-ti – angariSsworeba biujetTan. 26. wardgenil (gaxsnil) iqna akreditivi: 1. d-ti – erovnuli valuta rezident bankSi;
k-ti – ucxouri valuta;
2. d-ti –akreditivebi, k-ti – erovnuli valuta rezident bankSi; 3. d-ti – erovnuli valuta rezident bankSi; 27.
gadaricxulia
Tanxa
angariSsworebis
k-ti – akreditivi. angariSidan
momwodeblebis
davalianebis
dasafaravad: 1. d-ti – erovnuli valuta rezident bankSi, k-ti – valdebulebebi mowodebiT; 2. d-ti – valdebulebebi mowodebiT, k-ti – erovnuli valuta rezident bankSi; 3. d-ti – masalebi, k-ti – erovnuli valuta rezident bankSi. 28. rogor aRiricxeba ucxouri valutiT warmoebuli operaciebi? 1. erovnuli valutiT, operaciis moxdenis dRes arsebuli kursiT; 2. ucxouri valutiT; 3. ucxouri valutiT, dadebiTi sakurso sxvaobis gaTvaliswinebiT. 29. fulis momavali Rirebuleba gaiangariSeba formuliT: 1. FV = PV X (1+i)n 2. PV = FV X (1+i)n 3. FV = PV / (1+i)n
287 30. fulis mimdinare Rirebuleba gaiangariSeba formuliT: 1. FV = PV X (1+i)n 2. FV = PV / (1-i)n 3. PV = FV / (1+i)n 31. fulis momavali Rirebuleba aris: 1. dRes fulis erTi erTeulis investirebiT momavalSi misaRebi Tanxa, garkveuli saprocento ganakveTis da periodis pirobebSi; 2. dRes investirebuli fulis erTi erTeulis sabazro Rirebuleba; 3. momavalSi investirebisaTvis gankuTvnili fulis mimdinare Rirebuleba. 32. saqonlis kreditiT gayidva dRg-s gadamxdeli sawarmosaTvis aisaxeba gatarebiT: 1. d_ti moTxovnebi, k_ti saqoneli; k_ti gadaxdili dRg; 2. d_ti moTxovnebi, k_ti Semosavali realizasiidan, k_ti gadasaxdeli dRg; 3. d_ti moTxovnebi, k_ti Semosavali realizaciidan. 33. gaiyida
saqoneli
kreditiT,
asanazRaurebeli
Tanxa
3600
laria,
gansazRvreT
gadasaxdeli dRg-s Tanxa, SeadgineT buRaltruli gatareba: 34. gaiyida saqoneli kreditiT, 3000 lari, dRg - 540 lari, buRaltruli gatareba: 1.
d_ti moTxovnebi 3000; k_ti saqoneli
3000,
k_ti gadaxdili dRg 540; 2.
d_ti moTxovnebi 3000; k_ti Semosavali realizaciidan- 3000, k_ti gadasaxdeli dRg
3.
540;
d_ti moTxovnebi 3000; k_ti Semosavali realizaciidan 3000.
35. uimedo moTxovnebis Camowera gatardeba: 1. d_ti saeWvo da uimedo valebis xarji, k_ti moTxovnebis koreqtireba; 2. d_ti saeWvo da uimedo valebis xarji, k_ti moTxovnebi miwodebiT; 3. d_ti moTxovnebi miwodebiT; k_ti saeWvo moTxovnebis koreqtireba. 36. saeWvo valebis rezervis Seqmna gatardeba: 1. d_ti saeWvo moTxovnebis xarji, k_ti saeWvo moTxovnebis koreqtireba; 2.
d_ti saeWvo moTxovnebis koreqtireba, k_ti saeWvo moTxovnebis xarji;
3.
d_ti saeWvo moTxovnebis koreqtireba, k_ti moTxovnebi. 37. saeWvo valebis rezervis gansazRvra xdeba:
288 1.
analizis meTodiT; wminda realizaciis meTodiT;
2.
konkretuli valebis gziT;
3.
sawarmos xelmZRvanelobis gadawyvetilebiT. 38. saeWvo valebis rezervis gansazRvra xdeba:
1.
analizis meTodiT; wminda realizaciis meTodiT;
2.
konkretuli valebis gziT;
3.
sawarmos xelmZRvanelobis gadawyvetilebiT.
39. sasaqonlo materialuri faseulobebis damaxasiaTebeli ZiriTadi kriteriumebia: 1. isini materialuri grZelvadiani aqtivebia; 2.
sawarmos sakuTrebas warmoadgens da
xanmokle
periodis
ganmavlobaSi rCeba mis
gankargulebaSi; gankuTvnilia gasayidad an warmoebaSi gamosayeneblad; 2. mudmiv moZraobas ar ganicdis da aqtivad aisaxeba masTan dakavSirebuli Semosavlis miRebis aRiarebis Semdeg. 40. sasaqonlo-materialur maragebs miekuTvneba: 1. sawarmos balansze ricxuli yvela faseuloba; 2. mxolod sawarmos mier Semdgomi gayidvis mizniT SeZenili saqoneli, romelic SeZenis Semdeg fizikuri formis arsebiT cvlilebebs ar ganicdis; 3. saqoneli, masalebi, daumTavrebeli warmoeba, mza produqcia. 41. bass-is mixedviT, sasaqonlo-materialuri maragebis Sefaseba xdeba: 1. TviTRirebulebiT; 2. diskontirebuli RirebulebiT; 3. TviTRirebulebasa da neto sarealizacio Rirebulebas Soris umciresi TanxiT. 42. sasaqonlo-materialuri faseulobis TviTRirebuleba moicavs: 1. faseulobebis gadamuSavebis xarjebs; 2. Sesyidvis fassa da ukandasabrunebel gadasaxadebs; 3.
maT
SeZenasTan
da
gadamuSavebasTan
dakavSirebul
yvela
danaxarjs,
agreTve
transportirebasa da saTanado mdgomareobaSi mosayvanad gaweul danaxarjebs. 43. bass-is mixedviT, sasaqonlo -materialuri faseulobebis TviTRirebulebis gansazRvris meTodebia: 1. mimdinare sabazro Rirebulebis meTodi; 2. uwyveti da wyvetili meTodi;
289 3. individualuri danaxarjebis specifikuri identifikaciis meTodi; saSualo Sewonili Rirebulebis meTodi; `fifo~-s meTodi. 44. sasaqonlo-materialuri maragebis aRricxvis meTodebia: 1. pirdapiri da arapirdapiri meTodi; 2. uwyveti da perioduli meTodi; 3. saSualo Sewonilis, da `fifos~ meTodebi. 45. maragebis uwyveti aRricxvis meTodiT saqonlis kreditiT SeZena aisaxeba gatarebiT: 1. d_ti - Sesyidvebi; k_ti - valdebulebebi miwodebidan da momsaxurebidan; 2. d_ti - saqoneli; k_ti - valdebulebebi miwodebidan da momsaxurebidan; 3. d_ti - saqoneli; k_ti - naRdi fuli. 46. maragebis uwyveti aRricxvis meTodiT saqonlis SeZena naRdi angariSsworebiT aisaxeba gatarebiT: 1. d_ti - Sesyidvebi; k_ti - valdebulebebi miwodebidan da momsaxurebidan; 2. d_ti - saqoneli; k_ti - valdebulebebi miwodebidan da momsaxurebidan; 3. d_ti - saqoneli; k_ti - naRdi fuli erovnul valutaSi. 47.
maragebis uwyveti aRricxvis meTodiT saqonlis gayidva naRdi angariSsworebiT aisaxeba gatarebiT:
1. d_ti - moTxovnebi; k_ti - Semosavali realizaciidan; 2. a. d_ti - naRdi fuli; k_ti - Semosavali realizaciidan; b. d_ti - realizebuli saqonlis TviTRirebuleba; k_ti - saqoneli; 3. d_ti - moTxovnebi; k_ti - saqoneli. 48. maragebis uwyveti aRricxvis meTodiT saqonlis kreditiT gayidva aisaxeba gatarebiT: 1. a. d_ti - moTxovnebi; k_ti - Semosavali realizaciidan; b. d_ti - realizebuli saqonlis TviTRirebuleba; k_ti - saqoneli; 2. a. d_ti - naRdi fuli; k_ti - Semosavali realizaciidan; b. d_ti - realizebuli saqonlis TviTRirebuleba; k_ti - saqoneli; 3. d_ti - moTxovnebi; k_ti - saqoneli; 49. maragebis perioduli aRricxvis meTodiT, saqonlis SeZena naRdi angariSsworebiT aisaxeba gatarebiT: 1. d_ti - SeZenili saqonlis TviTRirebuleba; k_ti - naRdi fuli; 2. d_ti - saqoneli; k_ti - naRdi fuli erovnul valutaSi;
290 3. d_ti - moTxovnebi; k_ti - saqoneli. 50.
maragebis
perioduli
aRricxvis
meTodiT,
saqonlis
kreditiT
SeZena
aisaxeba
gatarebiT: 1. d_ti - SeZenili saqonlis TviTRirebuleba; k_ti - valdebulebebi mowodebiT; 2. d_ti - saqoneli; k_ti - valdebulebebi mowodebiT; 3. d_ti - moTxovnebi; k_ti - saqoneli. 51.
maragebis
perioduli
aRricxvis
meTodiT
saqonlis
kreditiT
gayidva
aisaxeba
gatarebiT: 1. d_ti - moTxovnebi miwodebiT da momsaxurebiT; k_ti - saqoneli; 2. d_ti - moTxovnebi miwodebiT da momsaxurebiT; k_ti - Semosavali realizaciidan; 3. d_ti - gayidvebis TviTRirebuleba; k_ti - Semosavali realizaciidan. 52. maragebis perioduli aRricxvis meTodiT saqonlis gayidva naRdi angariSsworebiT aisaxeba gatarebiT: 1. d_ti - moTxovnebi miwodebiT da momsaxurebiT; k_ti - saqoneli; 2. d_ti - naRdi fuli erovnul valutaSi; k_ti - Semosavali realizaciidan; 3. d_ti - gayidvebis TviTRirebuleba; k_ti - Semosavali realizaciidan.
53. bass-is Sesabamisad, sasaqonlo-materialuri faseulobebis gayidvisas, maTi sabalanso Rirebuleba unda aRiardes: 1. mimdinare xarjebis kapitalizirebul nawilad; 2. momavali periodis xarjebad; 3. im periodis xarjebad, rodesac miRebul iqna Sesabamisi Semosavlebi.
54. bass-is Sesabamisad, nebismieri sasaqonlo-materialuri faseulobebis neto sarealizacio Rirebulebamde Camoweris Tanxa unda aRiardes: 1. im periodis xarjebad, roca adgili hqonda danakargebs; 2. sasaqonlo-materialuri faseulobebis Tanxis zrdad; 3. im periodis xarjebad, roca moxda Camowera.
55. sasaqonlo-materialuri faseulobebis danakargis Tanxebi unda aRiardes: 1. im periodis xarjebad, roca adgili hqonda danakargebs; 2. sasaqonlo-materialuri faseulobebis Tanxis zrdad;
291 3. im periodis xarjebad, roca moxda Camowera.
56. ZiriTadi saSualebebi aris: 1. sabrunavi aqtivebi; 2. aramaterialuri aqtivebi; 3. grZelvadiani materialuri aqtivebi. 57. ZiriTdi saSualebebis sawarmoSi miReba SeiZleba moxdes: 1. naRdi fuladi saSualebebis gadaxdiT, kreditiT SeZeniT, aqciebze gacvliT,
barteruli
gacvliT, sameurneo wesiT mSeneblobis da konstruirebis gziT, gziT da usasyidlod Cuqebis wesiT; 2. SeZena mxolod naRdi angariSsworebiT; 3. centralizebuli wesiT ganawilebis gziT. 58. ZiriTadi saSualebis obieqti, romelic akmayofilebs aqtivis aRiarebis kriteriums, Tavdapirvelad unda Sefasdes: 1. misi TviTRirebulebiT; 2. gadafasebuli RirebulebiT; 3. diskontirebuli RirebulebiT. 59. ZiriTadi saSualebebis kreditiT SeZenisas Sedgeba buRaltruli gatareba: 1. d-ti - ZiriTadi saSualebebi, k-ti - valdebulebebi mowodebiT; 2. d-ti - ZiriTadi saSualebebi, k-ti - sawesdebo kapitali; 3. d-ti - ZiriTadi saSualebebi, k-ti - moTxovnebi. 60. ZiriTadi saSualebebis usasyidlod miRebisas Sedgeba buRaltruli gatareba: 1. d-ti - ZiriTadi saSualebebi, k-ti - valdebulebebi; 2. d-ti - ZiriTadi saSualebebi, k-ti - sawesdebo kapitali; 3. d-ti - ZiriTadi saSualebebi, k-ti - rezervebi; 61. ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli xarjebi jgufdeba: 1. kapitalizirebul da arakapitalizirebul (mimdinare) xarjebad; 2. ZiriTadi saSualebebis modifikaciis xarjebad; 3. ZiriTad da zednadeb xarjebad. 62. ra SemTxvevaSi warmoadgens ZiriTadi saSualebebis eqspluataciasTan dakavSirebuli xarjebi mimdinare periodis xarjs:
292 1. Tu igi ar iwvevs maTi sasargebo gamoyenebis periodis gaxangrZlivebas an maTi warmadobis amaRlebas; 2. Tu igi ZiriTadi saSualebebis modifikaciis xarjebia; 3. Tu igi iwvevs maTi sasargebo gamoyenebis periodis gaxangrZlivebas. 63.
ras
niSnavs
ZiriTadi
saSualebebis
eqspluataciasTan
dakavSirebuli
xarjebis
kapitalizacia: 1. am xarjebis gamoklebas ZiriTadi saSualebebis pirvandeli Rirebulebidan; 2. am xarjebis aqtivad aRiarebas; 3. am xarjebis mikuTvnebas dagrovili cveTis angariSze. 64. aqtivebis sasargeblo momsaxurebis vadis ganmavlobaSi maTi cveTis Tanxis dadgenisaTvis SeiZleba gamoyenebul iqnes Semdegi meTodebi: 1. pirvandeli Rirebulebis meTodi; 2. kapitalizaciis meTodi; daCqarebuli cveTis meTodi; 3. wrfivi cveTis meTodi, Semcirebadi naSTis meTodi da warmoebis erTeulTa jamis meTodi. 65. ZiriTadi saSualebebis cveTisa da amortizaciis daricxva gatardeba: 1. d-ti cveTisa da amortizaciis xarji; k-ti dagrovili cveTa; 2. d-ti dagrovili cveTa,
k-ti ZiriTadi saSualebebi;
3. d-ti cveTisa da amortizaciis xarji; k-ti ZiriTadi saSualebebi. 66.
rogor
aisaxeba
buRaltrul
aRricxvaSi
ZiriTadi
saSualebebis
gadafasebiT
gamowveuli fasmateba? 1. d-ti - sawesdebo kapitali; k-ti - ZiriTadi saSualebebi; 2. d-ti - dagrovili cveTa,
k-ti - ZiriTadi saSualebebi;
3. d-ti - ZiriTadi saSualebebi; k-ti - ZiriTadi saSualebebis gadafasebis rezervi. 67. rogor aisaxeba buRaltrul aRricxvaSi ZiriTadi saSualebebis likvidacia? 1. d-ti - saemisio kapitali; k-ti - ZiriTadi saSualebebi; 2. d-ti - ZiriTadi saSualebebi, k-ti - ZiriTadi saSualebebis gasvla; 3. d-ti - dagrovili cveTa, d-ti - arasaoperacio zarali; k_ti - ZiriTadi saSualebebi. 68. aramaterialuri aqtivebia: 1. patentebi, licenziebi, koncesiebi, gudvili; saavtoro uflebebi, sasaqonlo niSnebi;
293 2. moTxovnebi da valdebulebebi; 3. sawarmos mimdinare aqtivebi. 69. aramaterialuri aqtivis SeZena aisaxeba buRaltruli gatarebiT: 1. d_ti - naRdi fuli, k_ti - aramaterialuri aqtivi; 2. d_ti - aramaterialuri aqtivi, k_ti - naRdi fuli, an valdebulebebi miwodebiT; 3. d_ti - aramaterialuri aqtivi, k_ti - kapitali. 70. aramaterialuri aqtivebis, rogorc sawarmoTa gaerTianebis nawilis SeZena aisaxeba gatarebiT: 1. d_ti - aramaterialuri aqtivi, k_ti - sawesdebo kapitali; 2. d_ti - aramaterialuri aqtivi, k_ti - moTxovnebi miwodebiT; 3. d-ti - aramaterialuri aqtivebi; d-ti – gudvili; k-ti – fuladi saSualebebi; an
k-ti – valdebulebebi miwodebiT.
71. aramaterialuri aqtivebis gayidva buRaltrul aRricxvaSi aisaxeba gatarebiT: 1. d-ti - fuladi saSualebebi; d-ti - valdebulebebi miwodebiT; k-ti - aramaterialuri aqtivebis
amortizacia;
2. d-ti - fuladi saSualebebi (gayidvis RirebulebiT); d-ti - aramaterialuri aqtivebis amortizacia (dagrovili TanxiT); k-ti - aramaterialuri aqtivebi (pirvandeli RirebulebiT); k-ti - arasaoperacio mogeba. 3. 72.
d-ti - arasaoperacio zarali; k-ti - aramaterialuri aqtivebis amortizacia. amortizaciis
romeli
meTodi
gamoiyeneba
ZiriTadad,
aramaterialuri
amortizaciis gaangariSebisas? 1. wrfivi anu Tanabarzomieri Camoweris meTodi; 2. Semcirebadi naSTis meTodi; 3. daCqarebuli amortizaciis meTodi. 73. aramaterialuri aqtivebis amortizaciis daricxva gatardeba: 1. d-ti - amortizaciis xarji, k-ti - aramaterialuri aqtivebis amortizacia; 2. d-ti - dagrovili amortizacia,
k-ti - aramaterialuri aqtivebi;
3. d-ti - aramaterialuri aqtivebi k-ti - amortizaciis xarji.
aqtivebis
294 74. ras warmoadgens gudvili? 1.
myidvelis mier iseTi
aqtivebidan
momavali ekonomikuri
sargeblis miRebisaTvis
Sesrulebul gadaxdas, romelTa cal-calke gansazRvra da aRiareba SeuZlebelia; 2. sxvaobas sabazro Rirebulebasa da aqtivebis Rirebulebas Soris; 3. sxvaobas sawarmos gasayid Rirebulebasa da misi wminda valdebulebebis Rirebulebas Soris. 75. rodis warmoiSoba gudvili? 1. sawarmos aqtivebis nawilis SeZenisas; 2. sawarmos an misi damoukidebeli nawilis miwodebisas (Serwymisas); 3. sawarmos likvidaciis dros. 76. warmoSobis mixedviT gudvili SeiZleba iyos: 1.
martivi an rTuli;
2. Cveuli (damaxasiaTebeli) an SeZenili; 3. or mxares Soris garigebis Sedegad gansazRvruli. 77. moklevadiani valdebulebebi SeiZleba dajgufdes: 1. gadaxdis vadebis mixedviT; 2. daricxul da dauricxav valdebulebebad; 3. faqtiur, SefasebiT da pirobiT valdebulebebad. 78. mowodebiT da momsaxurebiT valdebulebis warmoqmna gatardeba: 1. d-ti – SeZenili maragebis TviTRirebuleba; k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi; 2.
d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi;
k-ti – SeZenili maragebis TviTRirebuleba; 3.
orive pasuxi mcdaria. 79. mowodebiT warmoqmnili valdebulebebis gadaxda gatardeba: 1. d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi; k-ti – fuladi saSualebebis Sesabamisi angariSebi;
2. d-ti – SeZenili maragebis TviTRirebuleba; k-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi; 3. d-ti - mowodebidan da momsaxurebidan warmoqmnili valdebulebebi; k-ti – moTxovnebi.
295 80. kreditoruli Tamasuqis saxeebia: 1. procentiani da uprocento Tamasuqi; 2. nominaluri da realuri Tamasuqi; 3. Cveulebrivi Tamasuqi; sargeblis nominalSi Semcveli Tamasuqi. 81. avansebis miReba aisaxeba buRaltruli gatarebiT: 1.d-ti – miRebuli avansebi; k-ti Semosavali realizaciidan; 2. d-ti – fuladi saSualebebis angariSebi; k-ti – miRebuli avansebi; 3.
d-ti – miRebuli avansebi; k-ti – fuladi saSualebebis angariSebi. 82. dRg-s daricxva aisaxeba buRaltruli gatarebiT: 1. d–ti - fuladi saSualebebi, an d–ti - moTxovnebi miwodebiT da momsaxurebiT; k-ti - Semosavali realizaciidan; k-ti - gadasaxdeli dRg; 2. d-ti - gadasaxdeli dRg; k-ti - Semosavali realizaciidan; 3. d-ti - Semosavali realizaciidan; k-ti - gadasaxdeli dRg. 83. gadaxdili dRg-s CaTvla aisaxeba buRaltruli gatarebiT:
1.d-ti _ gadaxdili dRg;
k-ti _ gadasaxdeli dRg;
2. d-ti _ gadasaxdeli dRg; 3.
k-ti _ gadaxdili dRg;
d-ti – naRdi fuli; k-ti _ gadaxdili dRg. 84. dRg-s davalianebis gadaxda gatardeba:
1.d-ti _ gadasaxdeli dRg; k-ti _ erovnuli valuta bankSi; 2. d-ti _ gadaxdili dRg; 3.
k-ti _ gadasaxdeli dRg;
d-ti _ erovnuli valuta bankSi; k-ti _ gadasaxdeli dRg. 85. mogebis gadasaxdis daricxva gatardeba:
1. d_ti - mogebis gadasaxadi, k_ti - mogebis gadasaxadis xarji; 2. d_ti - mogebis gadasaxadis xarji k_ti - gadasaxdeli mogebis gadasaxadi; 3. d_ti - gadasaxdeli mogebis gadasaxadi, k_ti - mogeba. 86. ra aris saaRricxvo mogeba/zarali: 1. saangariSgebo periodis mogebis an zaralis Tanxa sagadasaxado xarjis gamoqviTvamde; 2.
saangariSgebo
periodis
wminda
mogebis
an
zaralis
Tanxa
sagadasaxado
xarjis
gamoklebis Semdeg; 3. mogebis gadasaxadis yovelwliuri sagadasaxado deklaraciiT gaangariSebuli mogeba.
296 87.
bass-is
Tanaxmad,
rogori
gansxvaveba
SeiZleba
arsebobdes
sagadasaxado
da
saaRricxvo mogebas Soris? 1. droebiTi, mudmivi; 2. araarsebiTi; 3. arsebiTi.
88. ra aris gadavadebuli sagadasaxado aqtivi? 1. Semosavlebidan gadasaxadebis is nawili, romlis dabruneba momaval saangariSgebo periodSi unda moxdes; 2. dasabegri droebiTi sxvaoba, romelic gadaxdil iqneba momaval saangariSgebo periodSi; 3. mudmivi gansxvavebiT gamowveuli sxvaoba sagadasaxado da finansur Semosavals Soris. 89. ra aris gadavadebuli sagadasaxado valdebuleba? 1.
Semosavlebidan
gadasaxadebis
is
nawili,
romlis
dabruneba
momaval
saangariSgebo
periodSi unda moxdes; 2. dasabegri droebiTi sxvaoba, romelic gadaxdil iqneba momaval saangariSgebo periodSi; 3. mudmivi gansxvavebiT gamowveuli sxvaoba sagadasaxado da finansur Semosavals Soris. 90. warmoSobili gadavadebuli mogebis gadasaxdis valdebuleba aisaxeba gatarebiT: 1. d_ti - mogebis gadasaxadis xarji (sagadasaxado mogebis TanxiT) k_ti - gadasaxdeli mogebis gadasaxadi (saaRricxvo mogebis TanxiT) k_ti - gadavadebuli mogebis gadasaxadi (sxvaobis TanxiT); 2. d_ti - mogebis gadasaxadis xarji (saaRricxvo mogebis TanxiT) k_ti - gadasaxdeli mogebis gadasaxadi (sagadasaxado mogebis TanxiT) k_ti - gadavadebuli mogebis gadasaxadi (sxvaobis TanxiT); 3. d_ti - mogebis gadasaxadis xarji (saaRricxvo mogebis TanxiT) k_ti - gadasaxdeli mogebis gadasaxadi (sagadasaxado mogebis TanxiT) k_ti - gadavadebuli aqtivi (sxvaobis TanxiT); 91.
ra aris qonebis gadasaxadis gaangariSebis baza?
1.
sawarmos kuTvnili uZravi qoneba;
2.
sawarmos balansze ricxuli qonebis saSualowliuri Rirebuleba;
3.
saangariSgebo periodSi sawarmos mier SeZenili uZravi qoneba. 92 qonebis gadasaxadis daricxva gatardeba:
297 1. d_ti - qonebis gadasaxadi; k_ti - qonebis gadasaxadis xarji; 2. d_ti - mogeba; k_ti - gadasaxdeli qonebis gadasaxadi; 3. d_ti - qonebis gadasaxadis xarji; k_ti - gadasaxdeli qonebis gadasaxadis. 93.
gadasaxdeli procentis daricxva gatardeba:
1. d_ti - saprocento xarjebi; k_ti - arasaoperacio Semosavali; 2. d_ti - saprocento xarjebi; k_ti - gadasaxdeli procentebi; 3. d_ti - gadasaxdeli procentebi; k_ti – gaunawilebeli mogeba. 94.
gadasaxdeli xelfasis daricxva gatardeba:
1. d_ti - xelfasis xarjebi; k_ti - gadasaxdeli xelfasi; 2. d_ti - gadasaxdeli xelfasi; k_ti - xelfasis xarji; 3. d_ti - gadasaxdeli xelfasi; k_ti - saerTo da administraciuli xarjebi. 95. xelfasidan saSemosavlo gadasaxadis dakaveba gatardeba: 1. d_ti - gadasaxdeli xelfasi; k_ti - naRdi fuli; 2. d_ti - gadasaxdeli xelfasi; k_ti - saSemosavlo gadasaxadi; 3. d_ti – gaunawilebeli mogeba, k_ti - saSemosavlo gadasaxadi. 96.
rogori gatareba unda Sedges, Tu gamocxadda dividendebis gacemis Sesaxeb?
1. d_ti - gadasaxdeli dividendebi; k_ti - fuladi saSualebebi; 2. d_ti - gaunawilebeli mogeba; k_ti - gadasaxdeli dividendebi; 3. d_ti - gadasaxdeli dividendebi; k_ti - gaunawilebeli mogeba. 97.
aqciebis gamoSveba
gatardeba:
1.d-ti _ fuladi saSualebebis angariSebi; k-ti _ Cveulebrivi aqciebi; k-ti _ saemisio kapitali; 2. d-ti _ Cveulebrivi aqciebi; k-ti _ saemisio kapitali; 3.
d-ti _ saemisio kapitali; k-ti _ fuladi saSualebebis angariSebi. 98.
xelmoweriT aqciebis gavrceleba gatardeba:
1.d-ti _ aqciebi xelmoweriT; k-ti _ moTxovnebi aqciebze xelmoweriT; 2. d-ti _ moTxovnebi aqciebze xelmoweriT; k-ti _ aqciebi xelmoweriT; k-ti _ saemisio kapitali; 3.
d-ti _ saemisio kapitali; k-ti _ aqciebi xelmoweriT.
99. sakuTari Cveulebrivi aqciebis gamosyidva nominaluri RirebulebiT gatardeba:
298 1. d_ti - gamosyiduli sakuTari aqciebi, k_ti - fuladi saSualebebi; 2. d_ti - sakuTari kapitali, k_ti - Cveulebrivi aqciebi; 3. d_ti - Cveulebrivi aqciebi, k_ti - saemisio kapitali. 96. ras warmoadgens ofcioni: 1. SeTanxmebas, xelmZRvanelobis mier TanamSromlebze aqciebis sabazro fasTan SedarebiT SeRavaTiani fasiT gavrcelebis Sesaxeb; 2. SeTanxmebas, xelmZRvanelobis mier TanamSromlebze aqciebis nominaluri RirebulebiT gavrcelebis Sesaxeb; 3. aqciebis gavrcelemas xelmoweriT. 100. sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia
xdeba, Tu:
1. mosalodnelia am aqtivebisagan momavalSi ekonomikuri sargeblis miReba; 2. SesaZloa danaxarjebis saimedod Sefaseba; 3. orive pasuxi sworia. 101.
saqmianobis
romeli
saxis
mixedviT
aisaxeba
fuladi
nakadebis
angariSgebaSi
informacia fuladi nakadebis Sesaxeb: 1. ZiriTadi saqmianobidan; sainvesticio da finansuri saqmianobidan; 2. mxolod finansuri saqmianobidan; 3. samewarmeo saqmianobidan. 102. sawarmos ZiriTadi saqmianobidan miRebuli wminda fuladi nakadebis gansazRvris ra meTodebi arsebobs: 1. pirdapiri da ZiriTadi; 2. mudmivi da cvalebadi; 3. orive pasuxi sworia. 103.
ZiriTadi
saqmianobidan
miRebuli
wminda
fuladi
nakadis
pirdapiri
meTodiT
gansazRvrisas _ fuladi nakadebis Semodineba gaiangariSeba Semdegi wesiT: 1. gayidvebidan miRebul Semosavals plius procentebisa da dividendebis saxiT miRebuli Semosavali; 2. gayidvebidan miRebul Semosavals plius debitoruli davalianebis Semcireba an
minus
debitoruli davalianebis zrda; 3. gayidvebidan miRebuli wminda Semosavals plius procentebisa da dividendebis saxiT miRebuli Semosavlebi.
299
300
Semajamebeli amocana
301
sawarmos saaRricxvo politika 1.
saangariSgebo periodi – 2009 weli;
2.
angariSTa gegma – moqmedi;
3.
sawarmos mier maragebis Sefasebis meTodia - `fifo~.
4.
maragebis aRricxvis meTodebi:
a.
masalebis aRricxvisas – mudmivi meTodi;
b.
produqciisa da daumTavrebeli warmoebis aRricxvisas – perioduli meTodi;
5.
maragebis Sefasebis meTodi - `fifo~
6.
aqtivebis cveTisa da amortizaciis gaangariSebis meTodi: – wrfivi (Tanabarzomieri Camowera);
7.
ZiriTadi
saSualebebis
sasargeblo
gamoyenebis
vadebi
da
amortizaciis
wliuri normebi:
dasaxeleba
sabalanso
sasarg. gamy.
salikvid.
amort. wl.
Rirebuleba
vada
Rirebuleba
norma
Senobebi
10000
20
0
500
manqana-danadgarebi
36814
10
814
3600
aveji da sxv. inventari
6300
5
0
1260
satransporto saSual.
7000
5
0
1400
302
damatebiTi informacia: 1.maragebis naSTi inventarizaciis monacemebiT: a. saangariSgebo periodis dasawyisSi: - masalebi 250 erTeuli, erTeulis fasi 60 lari; Rirebuleba - 15000 lari; - mza produqcia 87 cali, erTeulis fasi 100 lari; Rirebuleba - 8700 lari; - daumTavrebeli warmoeba 7900 lari.
b. saangariSgebo periodis bolos: - masalebi 268 erTeuli; - mza produqcia –
257 cali.
- daumTavrebeli warmoeba Sefasda - 3125 larad. 2. gadasaxadebis gaangariSebis miznebisaTvis xelfasis saerTo Tanxa (27000 lari) CaiTvalos 1 piris xelfasad;
3. sawarmos erT erTi klienti, romlis davalianeba 6600 laria, gakotrebulia; 4. warsuli wlebis gamocdilebiT, saangariSsworebo periodis bolosaTvis gaunaRdebeli rCeba moTxovnebis (debitoruli davalianebebis) 3%. 5. 31 dekembers direqtorTa sabWos mier gamocxadda gasuli wlis mogebidan dividendebis gacemis Sesaxeb, 2000 laris odenobiT.
303
sacdeli balansi 1 ianvari, 2009 weli kodi
angariSebis dasaxeleba debeti
krediti
1110
naRdi fuli er. valutaSi
2000
1210
er.valuta rezident bankSi
47164
1220
ucx. valuta rezident bankSi
1410
moTxovnebi miwodebiT
18000
1620
nedleuli da masalebi
15000
1630
daumTavrebeli warmoeba
7900
1640
mza produqcia
8700
1910
winaswar gadax. mogebis gadasax.
3236
2120
daumTavrebeli mSenebloba
10000
2150
manqana-danadgarebi
68500
2170
aveji da sxva inventari
2250
manqana-danadgarebis cveTa
2270
avejisa da inventaris cveTa
3110
valdebulebebi miwodebiT
7000
7800 16100 1500 37300
304 3130
gadasaxdeli xelfasi
3330
gadasaxdeli dRg
3370
saSemosavlo gadasaxadi
5110
Cveulebrivi aqciebi
50000
5140
saemisio kapitali
21400
5310
gaunawilebeli mogeba
29000
5420 7390
8700 10000 3000
Zir. saS. Ggadafas. rezervi
20000
miwodebis sxva xarjebi
1700
sul
197000
197000
saangariSgebo periodSi momxdari sameurneo operaciebi: 1.SeZenilia avtomanqana unaRdo angariSsworebiT - 7000 lari; 2. damTavrda ofisis Senobis mSenebloba, misma TviTRirebulebam 10000 lari Seadgina; 3.
uvargisobis
gamo
Camoiwera
danadgari:
pirvandeli
Rirebuleba
-
5900
dagrovili cveTa 5500 lari; demontaJi - 75lari; - narCenebi – jarTi - 90 lari;
lari;
305 4. sawarmom gayida danadgari 4 wlis ganvadebiT, yovelwliuri Tanabarzomieri gadaxdiT da miiRo Tamasuqi. moTxovnis saerTo Tanxa - 20000 lari; mimdinare saprocento ganakveTi – 12%; 5. aRebulia bankis sesxi 50000 lari, 2 wlis vadiT, wliuri 18%_iani ganakveTiT. mimdinare wlis 31 dekembers unda daifaros ZiriTadi Tanxis 30% da Sesabamisi saprocento gadasaxdeli. danarCeni – momavali wlis 31 dekembers. 6. klientebisagan winaswar Caricxulia misawodebeli (160 cali)
produqciisaTvis 24000
lari; 7. SeZenilia masalebi, Rirebuleba - 30000 lari;
transportirebis xarji - 2100 lari;
fuli gadaricxulia sabanko angariSidan. 8. kompaniam gayida 1000 cali Cveulebrivi aqcia 15000 larad; 1 aqciis nominaluri Rirebuleba -10 lari; 9. miRebulia
masalebi
mimwodeblebisagan.
angariS-faqturis
monacemebia:
Rirebuleba - 45000 lari; transportirebis xarji - 4200 lari; dRg - 8856 lari; sul 58056 lari; 10. satransporto organizaciam warmoadgina angariSi rkinigzis sadguridan masalebis mozidvisaTvis, Tanxa - 2667 lari;
m. S. momsaxurebis Rirebuleba 2260 lari; dRg - 407
lari; 11. sawyobidan gacemulia masalebi, romelic daixarja: warmoebaSi -
70000
lari; sxva saerTo saWiroebaze - 10000 lari; sul - 80000 lari; 12. Cabarda sawyobs warmoebis narCenebi SesaZlo gamoyenebis fasebiT - 4000 lari; 13. daricxulia xelfasi – 27000 lari; m. S.: warmoebis muSebis - 23700 lari; sammarTvelo personalis 3300 lari; 14. daekava personals xelfasidan saSemosavlo gadasaxadi _ 5400 lari; 15. SeZenilia emitenti sawarmosagan obligaciebi $ 3.000 (2.10=$1), 1 wlis vadiT, wliuri 24-%iani ganakveTiT. brokeris sakomisio anazRaureba investiciis Rirebulebis 1%;
306 16. gaiyida danadgari 5500 larad Sps `grdemlze~. Tanxa Caricxulia sabanko angariSze; danadgaris pirvandeli Rirebuleba – 6700 lari; dagrovili cveTa – 1575 lari; 17. saremonto organizaciam warmoadgina angariSi ofisis Senobis Sesrulebuli saremonto samuSaoebis asanazRaureblad - 6844 lari; m.S. saremonto samuSaoebis Rirebuleba - 5800 lari, dRg - 1044 lari; 18.
`Telasi~-dan
miRebulia
angariSi
moxmarebuli
el.energiis
Rirebulebis
asanazRaureblad. el.energia daixarja: warmoebaSi - 5185 lari; sxva saerTo saWiroebaze - 4975 lari; dRg - 1828 lari; sul - 11988 lari; 19. warmoebidan miRebulia mza produqcia 120 cali; 20. myidvelebs gaegzavnaT mza produqcia 100 cali; erTeulis gasayidi - fasi 150 lari; Rirebuleba - 15000 lari; dRg - 2700 lari; sul - 17700 lari; 21. Tanaxmad xelSekrulebisa, miRebulia salaroSi grZelvadiani TamasuqiT - 5000 lari; m. S. ZiriTadi Tanxa 3178 lari; saprocento Semosavali - 1822 lari; 22. Caricxulia klientisagan valis dasafaravad 3000 lari; 23. warmoebidan miRebulia mza produqcia 1080 cali; 24.
klientebs
gaegzavna
produqcia
500
cali;
Rirebuleba
-
75000
lari;
dRg
-
13500 lari; sul – 88500 lari; 25.
gadaricxulia
sabanko
angariSidan
produqciis
gagzavnis
xarjebi,
romelic
unda
aanazRauros myidvelma 6600 lari; m. S.: rkinigzis sadguramde mitanisaTvis - 593 lari; rkinigzis xarji - 5000 lari; dRg - 1007 lari; 26. myidvels gaegzavna produqcia 160 cali, winaswar gadaxdis angariSSi; 27. Caricxulia klientisagan valis dasafaravad 65000 lari; 28. gadaericxaT momwodeblebs valis dasafaravad 100200 lari; 29. Caricxulia klientisagan 42500 lari;
307 30. klients gaegzavna produqcia 270 cali, erTeulis fasi 150 lari; Rirebuleba -
40500
lari; dRg - 7290 lari; sul - 47790 lari; angariSsworeba miwodebisTanave, Tanxa Caricxulia sabanko angariSze; 31. `wyalkanalidan~ miRebulia angariSi moxmarebuli wylis Rirebulebis asanazRaureblad, romelic daixarja: warmoebaSi
- 4740 lari; sxva saerTo saWiroebaze - 660 lari; dRg -
972 lari; sul - 6372 lari; 32. gadaericxa biujets kuTvnili dRg; 33. gamotanilia bankidan xelfasis gasacemad 24000 lari; 34. gadaericxa biujets saSemosavlo gadasaxadi _ 8400 lari; 35. gacemulia xelfasi 29000 lari; 36.
gastumrebulia
grZelvadiani
sesxis
mimdinare
procentebi - 9000 lari; sul - 24000 lari.
nawili
15000
lari;
gadasaxdeli
308
mTavari saregistracio
Jurnali
2009 weli
#
angariSebis dasaxeleba
1
satransporto saSualebebi
2180
er. valuta bankSi
1210
Senobebi
2130
daumTavrebeli mSenebloba
2120
manq. danadgarebis cveTa
2250
5500
masalebi
1620
90
arasaoperacio zarali
8220
385
manqana-danadgarebi
2150
5900
naRdi fuli er. valutaSi
1110
75
miRebuli grZelvad. Tamasuqi
2310
manqana-danadgarebi
2150
grZelvad. Tamasuq. mimd. nawili
1520
miRebuli grZelvad. Tamasuqi
2310
misaRebi procentebi
1820
saprocento Semosavali
8110
er. valuta bankSi
1210
grZelvadiani sesxi
4140
grZelvadiani sesxi
4140
2
3
4
5
aRniSvna debeti
krediti
7000 7000 10000 10000
15186 15186 3178 3178 1822 1822 50000 50000 15000
309
6
7
8
9
10
11
12
13
14
15
16
17
18
grZelv. sesxis mimd. nawili
3230
15000
saprocento xarji
8210
gadasaxdeli procenti
3410
er. valuta bankSi
1210
miRebuli avansebi
3120
masalebi
1620
er. valuta bankSi
1210
er. valuta bankSi
1210
Cveulebrivi aqciebi
5110
10000
saemisio kapitali
5140
5000
masalebi
1620
49200
gadaxdili dRg
3340
8856
valdebulebebi mowodebiT
3110
masalebi
1620
2260
gadaxdili dRg
3340
407
valdebulebebi mowodebiT
3110
masalebis xarji
7100
70000
masalebis xarji
7400
10000
masalebi
1620
masalebi
1620
masalebis xarji
7100
pirdapiri xelfasi
7100
23700
xelfasis xarji
7400
3300
gadasaxdeli xelfasi
3130
gadasaxdeli xelfasi
3130
saSemosavlo gadasaxadi
3320
moklev. invest.saw. f. qaRal.
1310
ucxouri valuta bankSi
1220
er. valuta bankSi
1210
5500
manqana-danadgrebis cveTa
2250
1575
manqana-danadgrebi
2150
6700
arasaoperacio mogeba
8130
375
remontis xarji
7400
5800
gadaxdili dRg
3340
1044
valdebulebebi momsax.
3110
el.energiis xarji
7100
9000 9000 24000 24000 32100 32100 15000
58056
2667
80000 4000 4000
27000 5400 5400 6363 6363
6844 5185
310
20
21
22
24
25
27
28
29
30
31
32
33
34
el.energiis xarji
7400
4975
gadaxdili dRg
3340
1828
valdebulebebi mowodebiT
3110
moTxovnebi miwodebiT
1410
Semosavali realizaciidan
6110
15000
gadasaxdeli dRg
3330
2700
naRdi fuli er. valutaSi
1110
grZelvad. Tamasuq. mimd. nawili
1520
3178
misaRebi procentebi
1820
1822
er. valuta bankSi
1210
moTxovnebi miwodebiT
1410
moTxovnebi miwodebiT
1410
Semosavali realizaciidan
6110
75000
gadasaxdeli dRg
3330
13500
moTxovnebi miwodebiT
1410
er. valuta bankSi
1210
er. valuta bankSi
1210
moTxovnebi miwodebiT
1410
valdebulebebi mowodebiT
3110
er. valuta bankSi
1210
er. valuta bankSi
1210
moTxovnebi miwodebiT
1410
er. valuta bankSi
1210
Semosavali realizaciidan
6110
40500
gadasaxdeli dRg
3330
7290
wylis xarji
7100
4740
wylis xarji
7400
660
gadaxdili dRg
3340
972
valdebulebebi mowodebiT
3110
gadasaxdeli dRg
3330
gadaxdili dRg
3340
13107
gadasaxdeli dRg
1210
20383
naRdi fuli
1110
er. valuta bankSi
1210
saSemosavlo gadasaxadi
3320
er. valuta bankSi
1210
11988 17700
5000
3000 3000 88500
6600 6600 65000 65000 100200 100200 42500 42500 47790
6372 33490
24000 24000 8400 8400
311 35
36
#
1
2
3
4
5
6
7
gadasaxdeli xelfasi
3130
naRdi fuli er. valutaSi
1110
grZ. sesxis mimd. nawili
3230
15000
gadasaxdeli procentebi
3410
9000
er. valuta bankSi
1210
7100
manqana-danadgarebis cveTa
2250
cveTisa da amortiz. xarji
7400
Senobebis cveTa
2230
500
avejis da inventaris cveTa
2270
1260
satransporto saS. cveTa
2280
1400
qonebis sagadasaxado xarji
7400
qonebis gadasaxadi
3390
uimedo valis xarji
7400
moTxovnebi miwodebiT
1410
saeWvo valebis xarji
7400
moTxovnebis koreqtireba
1415
gaunawilebeli mogeba
5310
gadasaxdeli dividendebi
3420
mogebis gadasaxadi
3310
winaswar gadax. mogebis gadasax.
1910
1
maragebis koreqtireba
7100
daumTavrebeli warmoeba
1630
mza produqcia
1640
maragebis koreqtireba
7100
misaRebi procentebi
1820
saprocento Semosavlebi
8110
saprocento Semosavlebi
8110
moklev. investiciebi
1310
miRebuli avansebi
3120
Semosavlebi realizaciidan
6110
4
5
#
24000
cveTisa da amortiz. xarji
koreqtirebebi
3
29000
damamTavrebeli gatarebebi
#
2
29000
angariSebis daxurvebi
3600 3600 3160
585 585 6600 6600 411 411 2000 2000 2691 2691
4775 4775 14430 14430 126 126 5 5 24000 24000
312 1
2
3
4
5
6
7
8
Semosavali realizaciidan
6110
saangar. periodis mogeba
5330
saprocento Semosavlebi
8110
saangar. periodis mogeba
5330
arasaoperacio mogeba
8130
saangar. periodis mogeba
5330
saangar. periodis mogeba
5330
TviTRirebuleba
7100
saangar. periodis mogeba
5330
saerTo xarjebi
7400
saangar. periodis mogeba
5330
miwodebis xarjebi
7390
saangar. periodis mogeba
5330
saprocento xarji
8210
saangar. periodis mogeba
5330
arasaoperacio zarali
8220
#
mogebis gadasaxadi
1
mogebis gadasaxadis xarji
9210
mogebis gadasaxadi
3310
saangar. periodis mogeba
5330
mogebis gadasaxadis xarji
9210
saangar. periodis mogeba
5330
gaunawilebeli mogeba
5310
3
4
154500 154500 1943 1943 375 375 93570 93570 35491 35491 1700 1700 9000 9000 385 385
2691 2691 2691 2691 13981 13981
313
gaangariSebebi: 1. Tamasuqi 1.
yovelwliuri mimdinare gadaxdebi: 20000 lari / 4 w. = 5000 lari;
2. anuitetis mimdinare Rirebuleba: 5000 X 3,0373 = 15186 lari; wlebi
yovelwliuri gadaxdebi sul maT Soris saproc. saang.wlis Semosavali (12%)moTxovna
moTxovna
15186 1 weli
5000
1822
3178
12008
2 weli
5000
1441
3559
8449
3 weli
5000
1014
3986
4463
4 weli
5000
537
4463
0
sul
20000
4814
15186
3.
grZelvadiani sesxi:
a. sesxis mimdinare nawili: 50000 X 30% = 15000 lari; b. mimdinare wlis saprocento xarji: 50000 X 18% = 9000 lari.
314 4. saSemosavlo gadasaxadi: - 23700 X 20% = 4740 lari - 3300 X 20% = 660 lari sul
5400 lari;
5. biujetSi gadasaricxi dRg: - gadasaxdeli dRg – 33490 lari; - CasaTvleli dRg
- 13107 lari;
- gadasaricxi dRg -
20383 lari;
6. mimdinare wels dasaricxi amortizaciis gaangariSeba: 1.Senobebi
- 500 lari;
2. manq. danadgarebi
- 3600 lari;
3. aveji, inventari
- 1260 lari;
4. satransporto saSualebebi
- 1400 lari;
sul - 6760 lari. 7. qonebis gadasaxadis gaangariSeba: dasaxeleba
wlis dasawyisSi pir.
wlis bolos
Rir-ba dagr. cveTa sabalan. pir. Rir-ba dagr. cveTa sabalan. RirRir-ba
daumTavrebeli
ba
10000
-
10000
-
-
-
Senobebi
-
-
-
10000
500
9500
manq. danadgarebi
68500
16100
52400
40714
12625
28089
aveji, inventari
7800
1500
6300
7800
2760
5040
satransporto
-
-
-
7000
1400
5600
86300
17600
68700
65514
17285
48229
mSenebloba
saSualebebi sul
68.700+48.229=116.929/2=58.465X1%=585 lari; qonebis gadasaxadis dasaricxi Tanxa 585 lari.
8. 31.12. saeWvo valebis rezervi: 1. moTxovnebis saerTo naSTi – 20300; uimedo moTxovnebi
- (6000);
315 13700 13700 X 3% = 411 lari. 9. maragebis koreqtireba: 1.daumTavrebeli warmoeba Sefasda 3125 larad; a. daumTavrebeli warmoebis naSTebs Soris sxvaoba 4775 lari (7900 – 3125); - makoreqtirebeli Tanxa – 4775 lari. b. damzadebuli produqciis TviTRirebuleba: 108000 lari; g. erTeuli produqciis TviTRirebuleba – 90 lari (108000 / 1200 cali): 2. realizebuli produqciis TviTRirebuleba `fifo~-s meTodiT: a. realizebuli produqcia sul - 1030 cali; b. realizebuli produqciis TviTRirebuleba: - 87 cali X 100 lari = 8700 lari; - 943 cali X 90 lari
= 84870 lari
sul TviTRirebuleba - 93570 lari. 3. produqciis angariSis koreqtireba: a. inventarizaciiT produqciis naSTi sawyobSi – 257 cali; b. Sefaseba - `fifos~ meTodiT: 23130 lari (257 cali X 90 lari); g. makoreqtirebeli Tanxa – 14430 lari (23130 _ 8700).
10. investiciebidan misaRebi procentebis gaangariSeba: a. wliuri procenti 6300 X 24% = 1512 lari; b. Tvis dasaricxi procenti 360 dRiani variantiT: 1512 ari / 12 Tve = 126 lari. g. investiciebis SeZenis xarjebis amortizacia wrfivi meTodiT: 63 lari / 12 Tve = 5,25 lari.
11. mogebis gadasaxadis gaangariSeba: 1.
finansuri Sedegi – mogeba - 13981 lari;
316 2.
sagadasaxado mogeba
_ 17942 lari.
finansur mogebasa da sagadasaxado mogebas Soris gansxvaveba `mudmivi sxvaobaa~, amitom damatebiT gadavadebuli aqtivis an valdebulebis asaxva saWiro ar aris.
mTavari wigni - 2009 weli naRdi fuli erovnul valutaSi
angariSi 1110
317 TariRiangariSebis dasaxeleba
aRniSv
debeti krediti saldo
naSTi
naRdi fuli er. valutaSi
1110
2000
2000
3
manqana danadgarebi
2150
75
1925
21
grZelvad. Tamasuq. mimd. nawili
1520
5000
6925
33
er. valuta bankSi
1210
24000
30925
35
gadasaxdeli xelfasi
3130
er. valuta rezident bankSi TariRiangariSebis dasaxeleba
29000
1925
angariSi - 1210 aRniSv
debeti krediti saldo
naSTi
er.valuta rezident bankSi
1210
1
satransporto saSualebebi
2180
5
grZelvadiani sesxi
4140
6
miRebuli avansebi
3120
7
masalebi
1620
8
Cveulebrivi aqciebi
5110
16
manqana-danadgrebi
2150
22
moTxovnebi miwodebiT
1410
25
moTxovnebi miwodebiT
1410
27
moTxovnebi miwodebiT
1410
28
valdebulebebi mowodebiT
3110
29
moTxovnebi miwodebiT
1440
42500
106264
30
Semosavali realizaciidan
6110
47790
154054
32
gadasaxdeli dRg
3330
20383
133671
33
Semosavali realizaciidan
6110
24000
109671
34
saSemosavlo gadasaxadi
3320
8400
101271
36
grZ. sesxis mimd. nawili
3230
24000
77271
ucxouri valuta bankSi TariRiangariSebis dasaxeleba
47164 7000 50000
47164 40164 90164
24000 32100 15000 5500
114164 82064 97064 102564
3000 6600 65000 100200
105564 98964 163964 63764
angariSi - 1220 aRniSv
naSTi
ucx. valuta rezident bankSi
1220
15
moklevadiani investiciebi
1220
debeti krediti saldo 7000 6363
7000 637
318 moklev. investiciebi TariRiangariSebis dasaxeleba
angariSi - 1310 aRniSv
debeti krediti saldo
15
ucxouri valuta bankSi
1220
6363
6363
5
saprocento Semosavali
8110
5
6358
moTxovnebi miwodebiT TariRiangariSebis dasaxeleba
angariSi 1410 aRniSv
debeti krediti saldo
naSTi
moTxovnebi miwodebiT
1410
18000
18000
20
Semosavali realizaciidan
6110
17700
35700
22
er. valuta bankSi
1210
24
Semosavali realizaciidan
6110
88500
121200
25
er. valuta bankSi
1210
6600
127800
27
er. valuta bankSi
1210
65000
62800
29
er. valuta bankSi
1210
42500
20300
1
uimedo valebis xarji
7400
6600
13700
moTxovnebis koreqtireba TariRiangariSebis dasaxeleba 1
moTxovnebis koreqtireba
aRniSvn debeti krediti saldo 7400
411
411
angariSi - 1520 aRniSv
debeti 3178
4
miRebuli grZelvad. Tamasuqi
2310
21
naRdi fuli er. valutaSi
1110
masalebi TariRiangariSebis dasaxeleba
32700
angariSi 1415
grZelvad. Tamasuq. mimd. nawili TariRiangariSebis dasaxeleba
3000
kreditisaldo 3178 3178
0
angariSi - 1620 aRniSv
debeti
kreditisaldo
naSTi
masalebi
1620
15000
15000
3
manqana-danadgarebi
2150
90
15090
7
er. valuta bankSi
1210
32100
47190
319 9
valdebulebebi mowodebiT
3110
49200
96390
10
valdebulebebi mowodebiT
3110
2260
98650
11
masalebis xarji
7100
12
masalebis xarji
7100
daumTavrebeli warmoeba TariRiangariSebis dasaxeleba
aRniSv
daumTavrebeli warmoeba
1630
2
maragebis koreqtireba
7100
mza produqcia
4000
22650
debeti
kreditisaldo 7900
aRniSv
mza produqcia
1640
3
maragebis koreqtireba
7100
misaRebi procentebi
4775
debeti
kreditisaldo 8700
23130
debeti 1822
8110
21
naRdi fuli er. valutaSi
1110
4
misaRebi procentebi
1820
kreditisaldo 1822 1822
126
1910
aRniSvna debeti
naSTi
winaswar gadax. mogebis gadasax. 1910
6
mogebis gadasax.
kreditisaldo 3236
3310
daumTavrebeli mSenebloba
0
126
winaswar gadaxdili mogebis gadasaxadi
3236
2691
545
angariSi - 2120 aRniSvna debeti
naSTi
daumTavrebeli mSenebloba
2120
2
Senobebi
2130
Senobebi
8700
14430
aRniSv
saprocento Semosavali
TariRiangariSebis dasaxeleba
3125
angariSi - 1820
4
TariRiangariSebis dasaxeleba
7900
angariSi - 1640
naSTi
TariRiangariSebis dasaxeleba
18650
angariSi - 1630
naSTi
TariRiangariSebis dasaxeleba
80000
kreditisaldo
10000 10000
angariSi
- 2130
10000 0
320 TariRiangariSebis dasaxeleba 2
daumTavrebeli mSenebloba
aRniSvna debeti 2120
manqana-danadgarebi TariRiangariSebis dasaxeleba
kreditisaldo
10000
10000
angariSi - 2150 aRniSvna debeti
kreditisaldo
naSTi
manqana-danadgarebi
2150
3
gasvla
2250
5900
62600
4
grZelvadiani Tamasuqi
1520
15186
47414
16
er. valuta bankSi
1210
6700
40714
aveji da inventari TariRiangariSebis dasaxeleba naSTi
aveji da sxva inventari
1
erv. valuta bankSi
aRniSvna debeti 2170
2
cveTis xarji
7800
aRniSvna debeti 1210
7800
kreditisaldo 7000
7000
angariSi - 2230 aRniSvna debeti 7400
manqana-danadgarebis cveTa TariRiangariSebis dasaxeleba
kreditisaldo
angariSi
Senobebis cveTa TariRiangariSebis dasaxeleba
68500
angariSi - 2170
satransporto saSualebebi TariRiangariSebis dasaxeleba
68500
kreditisaldo 500
500
angariSi - 2250 aRniSvna debeti
kreditisaldo
naSTi
manqana-danadgarebis cveTa
2250
3
manq. danadgarebis Camowera
2150
5500
10600
2150
1575
9025
16
manqana-danadgrebi
1
cveTis xarji
7100
avejisa da inventaris cveTa TariRiangariSebis dasaxeleba naSTi
avejisa da inventaris cveTa
16100
3600
16100
12625
angariSi - 2270 aRniSvna debeti 2270
kreditisaldo 1500
1500
321 2
cveTis xarji
7400
satransp. saSualebebis cveTa TariRiangariSebis dasaxeleba 2
cveTis xarji
aRniSvna debeti 7400
kreditisaldo 1400
1400
angariSi - 2310 aRniSvna debeti
4
manqana-danadgarebi
2150
4
grZelv. Tamasuq. mimd. nawili
1520
valdebulebebi mowodebidan TariRiangariSebis dasaxeleba
2760
angariSi - 2280
grZelvadiani Tamasuqebi TariRiangariSebis dasaxeleba
1260
kreditisaldo
15186
15186 3178
12008
angariSi - 3110 aRniSvna debeti
kreditisaldo
naSTi
valdebulebebi miwodebiT
3110
9
masalebi
1620
58056
95356
10
masalebi
1621
2667
98023
17
masalebi
1622
6844
104867
18
el.energiis xarji
7100
11988
116855
28
er. valuta bankSi
1210
31
wylis xarji
7100
miRebuli avansebi TariRiangariSebis dasaxeleba
100200
aRniSvna debeti
er. valuta bankSi
1210
6
Semosavali realizaciidan
6110
gadasaxdeli xelfasi
37300
16655
6372
angariSi
6
TariRiangariSebis dasaxeleba
37300
23027
- 3120 kreditisaldo
24000
24000
24000
0
angariSi - 3130 aRniSvna debeti
kreditisaldo
naSTi
gadasaxdeli xelfasi
3130
13
xelfasis xarji
7100
14
saSemosavlo gadasaxadi
3320
5400
30300
35
naRdi fuli
1110
29000
1300
grZelv. sesxis mimd. nawili
8700 27000
angariSi - 3230
8700 35700
322 TariRiangariSebis dasaxeleba
aRniSvna debeti
5
grZelv. Sesxi
4140
36
er. valuta bankSi
1210
mogebis gadasaxadi TariRiangariSebis dasaxeleba
15000
15000
0
aRniSvna debeti
mogebis gadasaxadi
3310
1
winaswar gadaxd. Mogeba
1910
saSemosavlo gadasaxadi
kreditisaldo 2691
-2691
2691
0
angariSi - 3320 aRniSvna debeti
naSTi
saSemosavlo gadasaxadi
3320
14
gadasaxdeli xelfasi
3130
34
er. valuta bankSi
1210
gadasaxdeli dRg TariRiangariSebis dasaxeleba
15000
angariSi - 3310
6
TariRiangariSebis dasaxeleba
kreditisaldo
kreditisaldo 3000
3000
5400
8400
8400
0
angariSi - 3330 aRniSvna debeti
kreditisaldo
naSTi
gadasaxdeli dRg
3330
20
Semosavali realizaciidan
6110
2700
12700
24
Semosavali realizaciidan
6111
13500
26200
30
Semosavali realizaciidan
6112
7290
33490
32
er. valuta bankSi
1210
gadaxdili dRg TariRiangariSebis dasaxeleba
10000
10000
33490
0
angariSi - 3340 aRniSvna debeti
kreditisaldo
9
valdebulebebi mowodebiT
3110
8856
8856
10
valdebulebebi mowodebiT
3110
407
9263
17
valdebulebebi momsax.
3110
1044
10307
18
valdebulebebi mowodebiT
3110
1828
12135
31
valdebulebebi mowodebiT
3110
972
13107
32
gadasaxdeli dRg
3330
qonebis gadasaxadi TariRiangariSebis dasaxeleba
13107
angariSi - 3390 aRniSvna debeti
kreditisaldo
0
323 3
qonebis gadasaxadis xarji
7400
gadasaxdeli procentebi TariRiangariSebis dasaxeleba
aRniSvna debeti
saprocento xarji
8210
36
er. valuta bankSi
1210
gadasaxdeli dividendebi
5
gaunawilebeli mogeba
grZelv. sesxis mimd. nawili
3230
Cveulebrivi aqciebi
5110
8
er. valuta bankSi
1210
saemisio kapitali
50000
15000
35000
kreditisaldo 50000 10000
50000 60000
angariSi - 5140 aRniSvna debeti
naSTi
saemisio kapitali
5140
8
er. valuta bankSi
1210
gaunawilebeli mogeba
gadasaxdeli dividendebi
kreditisaldo 50000
aRniSvna debeti
Cveulebrivi aqciebi
6
2000
angariSi - 5110
naSTi
gaunawilebeli mogeba
kreditisaldo 2000
aRniSvna debeti
5
naSTi
0
angariSi - 4140
1210
TariRiangariSebis dasaxeleba
9000
9000
5310
erovn. valuta bankSi
TariRiangariSebis dasaxeleba
9000
aRniSvna debeti
5
TariRiangariSebis dasaxeleba
kreditisaldo
angariSi - 3420
grZelvadiani sesxi TariRiangariSebis dasaxeleba
585
angariSi - 3410
5
TariRiangariSebis dasaxeleba
585
kreditisaldo 21400 5000
21400 26400
angariSi - 5310 aRniSvna debeti
kreditisaldo
5310 3420
29000 2000
29000 27000
324 4
gaunawilebeli mogeba
5310
saangar. periodis mogeba TariRiangariSebis dasaxeleba
13981
40981
angariSi - 5330 aRniSvna debeti
kreditisaldo
1
Semosavali realizaciidan
6110
154500
154500
2
saprocento Semosavlebi
8110
1943
156443
3
arasaoperacio mogeba
8130
375
156818
4
TviTRirebuleba
7100
93570
63248
5
saerTo xarjebi
7400
6
miwodebis xarjebi
7390
1700
26057
7
saprocento xarji
8210
9000
17057
8
arasaoperacio zarali
8220
385
16672
3
mogebis gadasaxadis xarji
9210
2691
13981
4
gaunawilebeli mogeba
5310
13981
0
gadafasebis rezervi TariRiangariSebis dasaxeleba naSTi
Zir. saS. Ggadafas. rezervi
27757
angariSi 5420 aRniSvna debeti
kreditisaldo
5420
Semosavali realizaciidan TariRiangariSebis dasaxeleba
35491
20000
20000
angariSi - 6110 aRniSvna debeti
kreditisaldo
20
moTxovnebi miwodebiT
1410
15000
15000
24
moTxovnebi miwodebiT
1410
75000
90000
30
er. valuta bankSi
1210
40500
130500
6
miRebuli avansebi
3120
24000
154500
1
saangar. periodis mogeba
5330
produqciis TviTRirebuleba TariRiangariSebis dasaxeleba 11
masalebi
154500
0
angariSi - 7100 aRniSvna debeti 1620
70000
kreditisaldo 70000
325 12
masalebi
1621
13
gadasaxdeli xelfasi
3130
23700
89700
18
valdebulebebi mowodebiT
3110
5185
94885
31
wylis xarji
3110
4740
99625
1
cveTisa da amortiz. xarji
2250
3600
103225
2
maragebis koreqtireba
1630
4775
108000
3
maragebis koreqtireba
4
saangar. periodis mogeba
naSTi 6
miwodebis sxva xarjebi saangar. periodis mogeba
14430
93570
5330
93570
0
angariSi - 7390 aRniSvna debeti 7390
kreditisaldo 1700
5330
saerTo xarjebi TariRiangariSebis dasaxeleba
66000
1640
miwodebis sxva xarjebi TariRiangariSebis dasaxeleba
4000
1700
1700
0
angariSi - 7400 aRniSvna debeti
kreditisaldo
11
masalebi
1620
10000
10000
13
gadasaxdeli xelfasi
3130
3300
13300
17
valdebulebebi momsax.
3110
5800
19100
18
valdebulebebi mowodebiT
3110
4975
24075
31
valdebulebebi mowodebiT
3110
660
24735
2
Senobebis cveTa
2230
3160
27895
3
qonebis gadasaxadi
3390
585
28480
4
moTxovnebi miwodebiT
1410
6600
35080
1
moTxovnebis koreqtireba
1415
411
35491
5
saangar. periodis mogeba
5330
saprocento Semosavali TariRiangariSebis dasaxeleba
35491
0
angariSi - 8110 aRniSvna debeti
kreditisaldo
4
misaRebi procentebi
1820
1822
1822
4
misaRebi procentebi
1820
126
1948
5
moklev. investiciebi
1310
2
saangar. periodis mogeba
5330
5
1943 1943
0
326 arasaoperacio mogeba TariRiangariSebis dasaxeleba 16
manqana-danadgrebis cveTa
3
saangar. periodis mogeba
angariSi - 8130 aRniSvna debeti 2250
375
375
5330
375
0
saprocento xarji TariRiangariSebis dasaxeleba 5
grZelvadiani sesxi
7
saangar. periodis mogeba
angariSi 8210 aRniSvna debeti 4140
3
manqana-danadgarebi
8
saangar. periodis mogeba
9000
5330
9000
0
angariSi - 8220 aRniSvna debeti 2150
kreditisaldo
385
385
5330
385
mogebis gadasaxadis xarji TariRiangariSebis dasaxeleba
kreditisaldo
9000
arasaoperacio zarali TariRiangariSebis dasaxeleba
kreditisaldo
0
angariSi - 9210 aRniSvna debeti
1
mogebis gadasaxadi
3310
3
saangar. periodis mogeba
5330
kreditisaldo 2691
2691
2691
0
maragebis raodenobrivi aRricxvis baraTi mza produqcia TariRi
Sinaarsi
Semosavali (cali)
naSTi periodis dasawyisSi 3 damzadebulia
(cali)
saldo (cali)
87
87
120
207
5 gayidulia 7 damzadebulia
gasavali
100 1080
107 1187
8 gayidulia
660
527
9 gayidulia
270
257
327 sul
1287
1030
samuSao furceli #
angariSebis dasaxeleba sacdeli balansi koreqtirebebi koreqtirebuli mogeba-zarali balansi sacd. balansi d-ti
k-ti
d-ti
k-ti
d-ti
k-ti
2009,31,12 d-ti
k-ti
2009,31,12 d-ti
1110
naRdi fuli
1925
1925
1925
1210
fuli bankSi
77271
77271
77271
1220
ucx. valuta bankSi
637
637
637
1310
moklevad. investicia
6363
6358
6358
1410
moTxovnebi
13700
13700
13700
1415
moTxovn. koreqtireba
1620
masalebi
22650
1630
daumTavr. warmoeba
7900
1640
mza produqcia
8700
1820
misaRebi procentebi
1910
win. gadaxd. mogeba
2130
5
411
411
k-ti
411
22650
22650
3125
3125
14430
23130
23130
126
126
126
545
545
545
Senobebi
10000
10000
10000
2150
manqana-danadgarebi
40714
40714
40714
2170
aveji da inventari
7800
7800
7800
2180
transporti
7000
7000
7000
2230
Senobebis cveTa
500
500
500
2250
manqana-danadgar. cveTa
12625
12625
12625
2270
aveji da invent. cveTa
2760
2760
2760
2280
transportis cveTa grZelvad. Tamasuqi
1400
1400
1400
2310
4775
12008
12008
3110
valdeb. miwodebiT
23027
3120
miRebuli avansebi
24000
3130
gadasaxdeli xelfasi
3310
12008 23027
23027
1300
1300
1300
mogebis gadasaxadi
-2691
-2691
-2691
3390
qonebis gadasaxadi
585
585
585
3420
gadasaxd. dividendebi
2000
2000
2000
4140
grZelv. sesxi
35000
35000
35000
5110
Cveulebrivi aqciebi
60000
60000
60000
5140
saemisio kapitali
26400
26400
26400
5310
gaunawilebeli mogeba
27000
27000
27000
5420
Zir saS gadaf rezervi
20000
20000
20000
6110
Semosavali
130500
7100
prod TviTRirebuleba
103225
7390
miwodebis xarjebi
1700
1700
1700
7400
saerTo xarji
35491
35491
35491
8110
saproc. Semosavlebi
1822
8130
arasaoperacio mogeba
375
8210
saprocento xarji
9000
24000
24000 4775
5
154500
14430 93570
126
9000
154500 93570
1943
1943
375
375 9000
328 8220
arasaoperacio xarji
385
385
385 4
sul
9210
367014
367014
43336
3336
367135
367135
140146
156818
finansuri mogeba
16672
sagadasaxado mogeba
17942
mogebis gadas. xarji
2691
226989
210317 -16672
angariSgeba mogebisa da zaralis Sesaxeb wlisaTvis, romelic mTavrdeba 2009 wlis 31 dekembers (lari) Semosavali realizaciidan
(lari) 154500 154500
realizebuli produqciis TviTRirebuleba saerTo mogeba sxva saerTo xarjebi xelfasis xarji gadaxdili gadasaxadebi daricxuli amortizacia remontis xarjebi saeWvo da uimedo valebis xarji sxva sawarmoo danaxarjebi
93570 60930 3300 585 3160 5800 7011 17335 37191
mogeba ZiriTadi saqmianobidan finansuri Semosavali finansuri danaxarjebi
23739 1943 9000
mogeba finansuri saqmianobidan sainvesticio Semosavali sainvesticio danaxarjebi zarali saivesticio saqmianobidan
-7057 375 385 -10
mogeba dabegvramde mogebis gadasaxadi
16672 2691
wminda mogeba
13981
329 angariSgeba sakuTari kapitalis cvlilebebis Sesaxeb
naSTi 2009 w. 1.12.
Cv. aqciebi saemisio gadafasebis gaunawil. sul kapitali rezervi mogeba 50000 21400 20000 29000
120400
zrda
10000
5000
0
13981
28981
sul
60000
26400
20000
42981
149381
0
0
0
2000
2000
60000
26400
20000
40981
147381
Semcireba naSTi 2009 w. 31.12.
balansi 31 dekemberi, 2009 weli aqtivebi 2009w. grZelvadiani aqtivebi Senobebi manqana-danadgarebi aveji da inventari satransporto saSualebebi daumTavrebeli mSenebloba grZelvadiani Tamasuqebi
2009w. 9500 28089 5040 5600
60237
22650 3125 23130
sul maragebi mimdinare moTxovnebi savaWro moTxovnebi winaswar gadaxdili m/gadas. moklevadiani investiciebi misaRebi procentebi
2008w.
52400 6300 0 10000
0 12008
sul grZelvadiani aqtivebi mimdinare aqtivebi sasaqonlo maragebi masalebi daumTavrebeli warmoeba mza produqcia
2008w.
68700
14300 7900 8700 48905
13700 545 6358 126
30900
19700 3236
330 saeWvo valebis rezervi
-411 20318
fuladi saSualebi da maTi eqvivalentebi naRdi erovnuli valuta erovnuli valuta bankSi ucxouri valuta rezident bankSi
22936
1925 77271 637
sul aqtivebi
2000 47164 7000 79833
56164
209293
178700
sakuTari kapitali da valdebulebebi kapitali da rezervebi Cveulebrivi aqciebi Zir. saSualebebis gadafasebis rezervi saemisio kapitali
60000 20000 26400
50000 20000 20700
gaunawilebeli mogeba
40981
29000 147381
grZelvadiani valdebulebebi procentiani sesxebi
35000
119700 0
35000 moklevadiani valdebulebebi valdebulebebi მოწოდებით sagadasaxado valdebulebebi gadasaxdeli xelfasi sxva moklevadiani valdebulebebi
23027 585 1300 2000
sul kapitali da valdeb.
0 37300 13000 8700 0
26912
59000
209293
178700 danarTi 1
1 gadamxdeli: 2 gsn
mogebis gadasaxadis deklaracia ganayofi I 3 deklaraciis saxe: pirveladi 5 saqarTvelos sawarmo
dazustebuli (saWiro aRniSneT V asoTi)
7 misamarTi: 8 ekonomikuri saqmianobis (NACE) kodi
weli 4 ucxouri 6 sawarmo
331 9 saqmianobis Sewyvetis an likvidaciis TariRi 10 waredgina: (sagadasaxado organos dasaxeleba) ganayofi II. (ivseba sagadasaxado organos mier) deklaraciis 11 miRebis TariRi TandarTuli 12 dokumentebi
gverdze
registraciis 13 nomeri deklaraciis 14 mimRebis gvari, saxeli deklaraciis 15 mimRebis xelmowera: SeniSvna: 1. mogebis gadasaxadis gadamxdelis mier deklaracia sagadasaxado organos waredgineba: a) sagadasaxado wlis Sedegebis mixedviT - momdevno wlis 1 aprilamde; b) saqarTveloSi ekonomikuri saqmianobis Sewyvetisas - ekonomikuri saqmianobis Sewyvetidan 30 kalendaruli dRis vadaSi; g) likvidaciis SemTxvevaSi salikvidacio komisiis mier - likvidaciis Taobaze gadawyvetilebis miRebidan 15 kalendaruli dRis vadaSi.
ganayofi III. (mogebis gadasaxadis gaangariSeba) erToblivi Semosavali saangariSo periodis dasawyisisaTvis arsebuli sasaqonlo materialuri faseulobebi
( lari) 16 156818 17
31600
332 saangariSo periodis bolosaTvis arsebuli sasaqonlo materialuri faseulobebi gamoqviTvebi maT Soris: _ SeZenili sasaqonlo-materialuri faseulobebi _ el.energia _ daricxuli xelfasi _ kreditisaTvis (sesxisaTvis) gadaxdili an gadasaxdeli procentebi _ uimedo valebi _ saamortizacio anaricxebi _ srulad gamoqviTuli 1000 laramde Rirebulebis ZiriTadi saSualebebi _ srulad gamoqviTuli ZiriTadi saSualebebis Rirebuleba (s.k. 183.13.) _ ZiriTadi saSualebebis remontis xarjebi _ sxva gamoqviTvebi jami erToblivi Semosavlis gadameteba gamoqviTvebze gamoqviTvebis gadameteba erTobliv Semosavlebze dabegvrisagan ganTavisuflebuli mogeba (Semosavali) wina wlebis zarali dasabegri mogeba mogebis gadasaxadi saqarTveloSi gadaxdis wyarosTan dakavebuli mogebis gadasaxadi saqarTvelos farglebs gareT gadaxdili mogebis gadasaxadi kuTvnili mogebis gadasaxadi dabrunebas daqvemdebarebuli gadasaxadi
18
19
sawarmos 43 xelmZRvanesis xelmowera xelmoweris 44 TariRi
156181
20 83560 21 10160 22 27000 23 9000 24 25
6600 9985 0
28 29
2191 7685
26 27
deklaraciaSi mocemuli monacemebis utyuarobas da sisrules vadastureb: sawarmos 42 xelmZRvanesis gvari, saxeli
48905
30 187781
31 205723 32 17942
33 34 35 36 17942 37 2691.3 38 39 40 41
545
333
danarTi nawili I. saamortizacio anaricxebi da gamoqviTvebi sawarmos sakuTrebaSi ricxuli (garda lizingis sagnisa) ZiriTadi saSualebebis mixedviT dasaxeleba 1 jgufis 1 RirebulebiTi balansi saangariSos wina wlis bolos saangariSos 2 wina wels daricxuli amortizaciis Tanxa damatebuli 3 ZiriTadi saSualebebis Rirebuleba realizebuli 4 ZiriTadi saSualebebi saangariSo 5 wels Zir. saSualebebis remontis xarjebi zRvruli odenobis zemoT jgufis 6 RirebulebiTi balansi saangariSo wlis bolos amortizaciis 7 norma (%) amortizaciis 8 Tanxa erTobliv 9 Semosavalze dasamatebeli Tanxa(jami gadaitaneba dan.#2,str.5-Si) erToblivi 10 Semosavlidan gamosaqviTi Tanxa(jami aisaxeba dan.#2-is st.21-Si)
jgufis nomeri 2 3
jami 5
4
76300
76300
17600
17600
7000 21886
10000
17000 21886
3609 47423 0 20% 20% 9484.6 0
3609 0
10000 8% 0
0 5% 500
57423 15% X 0
9985
334
ivane javaxiSvilis saxelobis Tbilisis saxelmwifo universiteti ekonomikisa da biznesis fakulteti programa – finansuri aRricxva
silabusi saswavlo kursis dasaxeleba - finansuri aRricxva
saswavlo kursis kodi – saswavlo kursis statusi - fakulteti – ekonomikisa da biznesis; safexuri - bakalavriati; kursi – II; semestri – III_IV; savaldebulo kursi. saswavlo kursis xangrZlivoba – ori semestri; saswavlo kursis kreditebi ESTS – 10; -
sakontaqto muSaobisaTvis – 90 sT;
-
damoukidebeli muSaobisaTvis 160 sT;
tori _ sruli profesori elene xarabaZe; Tsu ekonomikisa da biznesis fakulteti, biznesis administrirebis mimarTuleba; programis xelmZRvaneli; tel: 899-92-28-36; saxli 35-21-71; Tsu 30-45-15; eleqtronuli fosta: ekharabadze @mail.ru
mizani: Seaswavlos studentebs finansuri aRricxvis
sruli kursi, saerTaSoriso standartebiT
finansuri angariSgebis momzadebisa da wardgenis principebi.
335 saswavlo kursis Seswavlis winapirobebi: kursis SeswavlisaTvis studentebs gavlili unda HhqondeT buRaltruli aRricxvis safuZvlebi. - leqcia, praqtikuli, ptrezentacia, koloqviumi.
saswavlo kursis SinaarSi A#
saaTebis raodenoba Temis dasaxeleba I
leqcia praqtik.
sul
semestri
1 fuladi saSualebebis aRricxva
4
8
12
2 moTxovnebis aRricxva
3
4
7
3 sasaqonlo-materialuri faseulobebis aRricxva
4
10
14
4 ZiriTadi saSualebebis aRricxva
4
8
12
15
30
45
5 aramaterialuri aqtivebis aRricxva
2
4
6
6 valdebulebebis aRricxva
4
8
12
7 sakuTari kapitalis aRricxva
3
4
7
8 Semosavlebis da xarjebis aRricxva
4
8
12
9 finansuri angariSgeba
2
6
8
jami
15
30
45
sul
30
60
90
jami II
semestri
1. fuladi saSualebebis aRricxva
336
salaros operaciebis dokumentacia da aRricxva. unaRdo angariSsworebis formebi; angariSsworebis
angariSis
operaciebis
aRricxva;
savaluto
operaciebis
aRricxva.
fulis droiTi Rirebuleba. literatura: finansuri angariSgebis saerTaSoriso standartebi, naw. 2, 2007 w.; e. xarabaZe, finansuri aRricxva, 2009; a.xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria, finansuri aRricxva. Tb. 2009, gv.328-374. e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb. 2005, gv.166-175. IAS 21: The Effects of Changes in Foreign Exchange Rates Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
2. moTxovnebis aRricxva moTxovnebis
warmoqmnis
safuZvlebi.
moTxovnebis
klasifikacia.
miwodebidan
da
momsaxurebidan warmoqmnili moTxovnebis aRricxva. sxva moTxovnebis aRricxva. uimedo da saeWvo valebis aRricxva. grZelvadiani moTxovnebis aRricxva. literatura:
e. xarabaZe, finansuri aRricxva, 2009;
a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani – buRaltruli aRricxva; Teoria, finansuri aRricxva. Tb. 2009, gv. 321-350.
e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb. 2005, gv.206-224.
3. sasaqonlo-materialuri faseulobebis aRricxva sasaqonlo-materialuri materialuri
faseulobebis
faseulobebis
TviTRirebulebis
gaangariSebis
arsi,
Sefaseba; meTodebi;
aRiareba,
klasifikacia.
sasaqonlo-materialuri sasaqonlo-materialuri
aRricxvis meTodebi; sasaqonlo-materialuri faseulobebis gadafaseba. literatura:
sasaqonlo-
faseulobebis faseulobebis
337 finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass 2. sasaqonlo-materialuri faseulobebi, gv. 813-832; e. xarabaZe, finansuri aRricxva, 2009; a. xorava. n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria, finansuri aRricxva. Tb. 2009 gv. 275-320. e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb.2005 gv-145-163. IAS 2: Inventories ACCA, paper 1.2 Financial Information for Managemnet, chapter 7 - 8, Materials; Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
4. ZiriTadi saSualebebis aRricxva ZiriTadi
saSualebebis
arsi,
maTi
aRiareba,
klasifikacia,
aRricxvis
amocanebi.
ZiriTadi saSualebebis Sefaseba. ZiriTadi saSualebebis SeZenis aRricxva. ZiriTadi saSualebebis
eqspluataciasTan
amortizaciis
aRricxva.
dakavSirebuli
ZiriTadi
xarjebis
saSualebebis
aRricxva.
gadafasebis
cveTisa
aRricxva.
da
ZiriTadi
saSualebebis aRiarebis Sewyvetis (gasvlis) aRricxva. literatura:
finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass
16. Zi-
riTadi saSualebebi, gv. 974-996;
e. xarabaZe, finansuri aRricxva, 2009;
xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva; Teoria, finansuri aRricxva.
Tb. 2009 gv. 167-208.
e. kupreiSvili – buRaltruli aRricxvis kursi, Tb. 2005, gv.81-115.
IAS 16: Property, Plant and Equipment
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
5. aramaterialuri aqtivebis aRricxva aramaterialuri
aqtivebi,
arsi
da
saxeebi,
aRiareba
da
Sefaseba,
klasifikacia.
aramaterialuri aqtivebis SeZenis aRricxva; aramaterialuri aqtivebis amortizaciis
338 aRricxva; aramaterialuri aqtivebis moZvelebisa da gasvlis aRricxva; aramaterialuri aqtivebis gadafasebis aRricxva. gudvilis aRricxva. literatura:
finansuri angariSgebis saerTaSoriso standartebi, naw. 2, 2007 w., bass 38. aramaterialuri aqtivebi, gv. 454-512;
e. xarabaZe, finansuri aRricxva, 2009;
xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria, finansuri aRricxva; Tb. 2009 gv. 230-253.
e. kupreiSvili
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
_ buRaltruli aRricxvis kursi. Tb. 2005 gv.128-143.
6. valdebulebebis aRricxva valdebulebebis warmoqmna, maTi klasifikacia da Sefaseba; faqtiuri valdebulebebi, SefasebiTi valdebulebebi, pirobiTi valdebulebebi;
moklevadiani valdebulebebis
aRricxva; savaWro kreditoruli valdebulebebi; moklevadiani sesxebi; sagadasaxado valdebulebebi; daricxuli valdebulebebi; grZelvadiani valdebulebebis aRricxva. literatura: saqarTvelos sagadasaxado kodeqsi, 2009 w.
e. xarabaZe, finansuri aRricxva, 2009;
a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria, finansuri aRricxva. Tb. 2009. gv. 424-467 e. xarabaZe, valdebulebebis aRricxva, leqciebis kursi; e. kupreiSvili
_ buRaltruli aRricxvis kursi. Tb. 2005, gv.227-257.
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
7. sakuTari kapitalis aRricxva sakuTari kapitalis arsi, Semadgenloba. aqciebis gamosyidvisa da meoradi gayidvis aqciebis
gauqmeba,
rezervebis aRricxva.
aqciebis
konvertireba.
aqciebis gamoSvebis
aRricxva; sakuTari
aRricxva; aqciebis danawevrebis aRricxva; sawesdebo
kapitalis
aRricxva
Sps-Si.
339 literatura:
e. xarabaZe, finansuri aRricxva, 2009;
a. xorava, n. kvataSiZe, n. sreseli, z. gogriWiani – buRaltruli aRricxva: Teoria, finansuri aRricxva. Tb. 2009. gv. 400-424. e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb.2005. gv. 266-284. Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
8. Semosavlebis da xarjebis aRricxva Semosavlebi da xarjebi, maTi aRiareba da klasifikacia. Semosavlebi realizaciidan, maTi aRricxva. warmoebuli da realizebuli produqciis danaxarjebis aRricxvisa da TviTRirebulebis gaangariSebis meTodebi. finansuri Sedegis gansazRvra da aRricxva. literatura:P finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass
18. amonagebi, gv.
1023-1040; finansuri angariSgebis saerTaSoriso standartebi, naw. 2, 2007 w., bass 23. sesxiT sargeblobasTan dakavSirebuli danaxarjebi, gv. 29-36; e. xarabaZe, finansuri aRricxva, 2009; a. xorava, n. kvataSiZe, n.
sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria,
finansuri aRricxva. Tb. 2009. gv. 467-511. e. kupreiSvili – buRaltruli aRricxvis kursi. Tb. 2005. gv. .287-302. IAS 18: Revenue IAS 23: Borrowing Costs Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
9.
finansuri angariSgeba
finansuri angariSgeba, misi komponentebi
da elementebi;
finansuri angariSgebis
mosamzadebeli daskvniTi samuSaoebi; finansuri angariSgebis momzadebis teqnika; angariSgeba mogebisa da zaralis Sesaxeb; angariSgeba kapitalis cvlilebebis Sesaxeb; balansi;
fuladi nakadebis angariSgeba.
340 literatura: finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebi; finansuri angariSgebis saerTaSoriso standartebi, naw. 1, 2007 w., bass 1. finansuri angariSgebis wardgena, gv.757-812;
e. xarabaZe, finansuri aRricxva, 2009;
xorava,
n.
kvataSiZe,
n.
sreseli,
z.
gogriWiani
–
buRaltruli
aRricxva:
Teoria,
finansuri aRricxva. Tb. 2009. gv.511-550. e. kupreiSvili _ buRaltruli aRricxvis kursi. Tb.2005. gv. 304-325 IAS 1: Presentation of Financial Statements Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005 ZiriTadi literatura: finansuri angariSgebis saerTaSoriso standartebi, naw. 1- 2, 2007 w. e. xarabaZe, finansuri aRricxva, 2009; a.xorava, n. kvataSiZe, n. sreseli, z. gogriWiani _ buRaltruli aRricxva: Teoria, finansuri aRricxva. Tb. 2009;
damatebiTi literatura: finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebi; saqarTvelos sagadasaxado kodeqsi, 2009 w. e.kupreiSvili _
buRaltruli aRricxvis kursi. Tb. 2005, gv.166-175.
Financial Accounting . Walter T. Harrison Jr. Charles T. Horngren, 2005
IAS 1: Presentation of Financial Statements; IAS 2: Inventories IAS 16: Property, Plant and Equipment IAS 18: Revenue IAS 21: The Effects of Changes in Foreign Exchange Rates IAS 23: Borrowing Costs
Sefaseba: Sefasebis forma – testireba, kompiuteruli programiT, testirebis gziT; Sualeduri Sefaseba - semestrSi erTxel, kompiuteruli programiT, testirebis gziT; maqsimaluri Sefaseba – 20 qula.
341 praqtikuli mecadineoba _ semestris ganmavlobaSi studenti 7-jer iqneba gamokiTxuli, maqsimaluri Sefaseba 5 qula, sul semestris ganmavlobaSi studenti daagrovebs 35 qulas. saboloo gamocdaze daSvebis wina piroba_ Sualeduri Sefaseba 21 qula. saboloo gamocda _ kompiuteruli programiT, testirebis gziT; sagamocdo Sefaseba – 40 qula; saboloo SefasebisaTvis TiToeuli aspeqtis xvedriTi wili: qula daswreba
5
Sualeduri Sefaseba
20
praqtikumi, seminari
35
saboloo gamocda
40
saboloo Sefaseba
100
swavlis Sedegi: kursis Seswavlis Sedegad studentma unda SesZlos buRaltruli aRricxvis warmoeba saerTaSoriso standartebiT; sruli buRaltruli ciklis asaxva sameurneo
operaciebis
registraciidan
–
saerTaSoriso
standartebiT
finansuri
angariSgebis momzadebisa da wardgenis CaTvliT. e. xarabaZe danarTi 1
angariSTa gegma a q t i v e b i 1000
mimdinare aqtivebi 1100
naRdi fuli
1110
naRdi fuli erovnul valutaSi
1120
naRdi fuli ucxour valutaSi
1200
fuli sabanko angariSebze
1210
erovnuli valuta rezident bankebSi
1220
ucxouri valuta rezident bankebSi
1230
ucxouri valuta ararezident bankebSi
1290
fuli sxva sabanko angariSebze
1300
moklevadiani investiciebi
1310
moklevadiani investiciebi sawarmos fasian qaRaldebSi
342 1320
moklevadiani investiciebi saxelmw. fasian qaRaldebSi
1330
grZelvadiani investiciebis mimdinare nawili
1390
sxva moklevadiani investiciebi
1400
moklevadiani moTxovnebi
1410
moTxovnebi miwodebidan da momsaxurebidan
1415
saeWvo valebis rezervi
1420
moTxovnebi mekavSire sawarmoebis mimarT
1430
moTxovnebi sawarmos personalis mimarT
1440
moTxovnebi xelmZRvanelebisa da sameTvalyureo organoebis wevrebis mimarT
1450
moTxovnebi partniorebze gacemuli sesxebiT
1460kapitalis Sevsebaze partniorebis grZelvadiani davalianebebis mimdinare nawili 1470
grZelvadiani moTxovnebis mimdinare nawili
1480
momwodeblebze gadaxdili avansebi
1490
sxva moklevadiani moTxovnebi
1500
moklevadiani saTamasuqo moTxovnebi
1510
miRebuli moklevadiani Tamasuqebi
1520
miRebuli grZelvadiani Tamasuqebis mimdinare nawili
1600
sasaqonlo materialuri maragebi
1610
saqoneli
1620
nedleuli da masalebi
1630
daumTavrebeli warmoeba
1640
mza produqcia
1690
sxva sawarmoo maragi
1700
winaswar gaweuli xarjebi
1710
winaswar anazRaurebuli momsaxureba
1720
winaswar gadaxdili saijaro qira
1790
sxva winaswar gadaxdili xarjebi
1800
daricxuli moTxovnebi
1810
misaRebi dividendebi
1820
misaRebi procentebi
1890
sxva daricxuli moTxovnebi
1900
sxva mimdinare aqtivebi
1910
sxva mimdinare aqtivebi 2000
grZelvadiani aqtivebi
343 2100
ZiriTadi saSualebebi
2110
miwis nakveTebi
2120
daumTavrebeli mSeneblobebi
2130
Senobebi
2140
nagebobebi
2150
manqana-danadgarebi
2160
ofisis aRWurviloba
2170
aveji da sxva inventari
2180
satransporto saSualebebi
2190
ijariT aRebuli qonebis keTilmowyoba
2200
ZiriTadi saSualebebis cveTa
2230
Senobebis cveTa
2240
nagebobebis cveTa
2250
manqana-danadgarebis cveTa
2260
ofisis aRWurvilobis cveTa
2270
avejisa da sxva inventaris cveTa
2280
satransporto saSualebebis cveTa
2290
ijariT aRebuli qonebis keTilmowyobis cveTa
2300
grZelvadiani moTxovnebi
2310
miRebuli grZelvadiani Tamasuqebi
2320
finansur ijarasTan dakavSirebuli moTxovnebi
2330
moTxovnebi sawesdebo kapitalis Sevsebaze
2340
gadavadebuli sagadasaxado aqtivebi
2390
sxva grZelvadiani moTxovnebi
2400
grZelvadiani investiciebi
2410
grZelvadiani investiciebi sawarmoTa fasian qaRaldebSi
2420
grZelvadiani investiciebi saxelmw. fasian qaRaldebSi
2430
monawileoba sxva sazogadoebaSi
2490
sxva grZelvadiani investiciebi
2500
aramaterialuri aqtivebi
2510
licenziebi
2520
koncesiebi
2530
patentebi
2540
gudvili
2590
sxva aramaterialuri aqtivebi
2600
aramaterialuri aqtivebis amortizacia
344 2610
licenziebis amortizacia
2620
koncesiebis amortizacia
2630
patentebis amortizacia
2640
gudvilis amortizacia
2690
sxva aramaterialuri aqtivebis amortizacia
valdebulebebi 3000 mimdinare valdebulebebi 3100 moklevadiani valdebulebebi 3110 mowodebidan da momsaxururebidan warmoqmnili valdebulebebi 3120 miRebuli avalsebi 3130 gadasaxdeli xelfasi 3140 roialti 3150 sakomisio gadasaxdelebi 3160 valdebulebebi sawarmos personalis winaSe 3170 valdebulebebi mekavSire sawarmoebis winaSe 3190 sxva moklevadiani valdebulebebi
3200 moklevadiani sesxebi 3210 moklevadiani sesxebi 3220 sesxebi partniorebisagan 3230 grZelvadiani sesxebis mimdinare nawili
3300 sagadasaxado valdebulebebi 3310 gadasaxdeli mogebis gadasaxadi 3320 gadasaxdeli saSemosavlo gadasaxadi 3330 gadasaxdeli dRg. 3340 gadaxdili dRg 3350 gadasaxdeli aqcizi 3360 gadaxdili aqcizi 3370 3390 sxva sagadasaxado valdebulebebi
3400 daricxuli valdebulebebi 3410 gadasaxdeli procentebi 3420 gadasaxdeli dividendebi 3430 valdebuleba sagarantio momsaxurebaze 3490 sxva daricxuli valdebulebebi
4000 grZelvadiani valdebulebebi 4100
grZelvadiani sasesxo valdebulebebi
345 4110
gasanaRdebeli obligaciebi
4120
gasanaRdebeli Tamasuqebi
4130
valdebulebebi finansur ijaraze
4140
grZelvadiani sesxebi
4190
sxva grZelvadiani sasesxo valdebulebebi
4200
gadavadebuli gadasaxadebi da sxva grZelvadiani valdebulebebi
4210
gadavadebuli mogebis gadasaxadi
4220
sxva grZelvadiani valdebulebebi
4300
anaricxebi
4310
sapensio uzrunvelyofis anaricxebi
4320
sxva anaricxebi
4400
gadavadebuli Semosavali
4410
gadavadebuli Semosavali
5000
sakuTari kapitali
5100
sawesdebo kapitali
5110
Cveulebrivi aqciebi
5120
privilegirebuli aqciebi
5130
gamosyiduli sakuTari aqciebi
5140
saemisio kapitali
5150
sawesdebo kapitali Sps-Si
5200
partniorTa kapitali (SezRuduli qonebrivi pasuxismgeblobis armqone sazogadoebebSi)
5210
partniorTa kapitali
5300
mogeba-zarali
5310
gaunawilebeli mogeba
5320
daufaravi zarali
5330
saangariSgebo periodis mogeba-zarali
5400
rezervebi da dafinanseba
5410
sarezervo kapitali
5420
ZiriTadi saSualebebis gadafasebis rezervi
5430
investiciebis gadafasebis rezervi
5490
sxva rezervebi da dafinanseba
6000 saoperacio Semosavlebi 6100
saoperacio Semosavlebi
6110
Semosavali realizaciidan
346 6120
gayiduli saqonlis dabruneba da fasdaTmoba
6130
Semosavali saeWvo moTxovnebidan
6190
sxva saoperacio Semosavlebi
7000
saoperacio xarjebi
7100 realizebuli produqciis TviTRirebuleba (produqciis mwarmoebel da momsaxurebis sferos sawarmoebisaTvis ) 7110
ZiriTadi masalebis danaxarjebi/SeZena
7120
pirdapiri xelfasi
7130
socialuri danaricxebi pirdapir xelfasze
7140
damxmare masalebis danaxarjebi /SeZena
7150
arapirdapiri xelfasi
7160
socialuri danaricxebi arapirdapir xelfasze
7170
cveTa da amortizacia
7180
remontis danaxarjebi
7185
sasaqonlo-materialuri maragebis koreqtireba
7190
sxva saoperacio xarjebi
7200 realizebuli saqonlis TviTRirebuleba (savaWro sawarmoebisaTvis) 7210
gayiduli/ SeZenili saqoneli
7220
SeZenili saqonlis ukandabruneba da fasdaTmoba
7290
sasaqonlo-materialuri maragebis koreqtireba
7300
miwodebis xarjebi
7310
reklamis xarjebi
7320
Sromis anazRaureba da sakomisio gasamrjelo
7330
Sromis anazRaurebaze danaricxi
7340
transportirebisa da Senaxvis xarjebi
7390
sxva miwodebis xarjebi
7400
saerTo da administraciuli xarjebi
7410
Sromis anazRaureba
7415
socialuri danaricxebi
7420
saijaro qira
7425
saofise inventari
7430
komunikaciis xarjebi
7435
dazRveva
7440
remonti
7445
kompiuteris xarjebi
7450
sakonsultacio xarjebi
347 7455
cveTa da amortizacia
7460
saeWvo moTxovnebTan dakavSirebuli xarjebi
7470
sxva sagadasaxado xarjebi
7480
sagarantio xarjebi
7490
sxva saerTo xarjebi
8000
arasaoperacio Semosavlebi da xarjebi
8100
arasaoperacio Semosavlebi
8110
saprocento Semosavlebi
8120
dividendebi
8130
arasaoperacio mogeba
8190
sxva arasaoperacio Semosavlebi
8200
arasaoperacio xarjebi
8210
saprocento xarjebi
8220
arasaoperacio zarali
8290
sxva arasaoperacio xarjebi
9000 gansakuTrebuli
da sxva Semosavlebi da xarjebi
9100
gansakuTrebuli Semosavlebi da xarjebi
9110
gansakuTrebuli Semosavlebi
9120
gansakuTrebuli xarjebi
9200
sxva xarjebi
9210
mogebis gadasaxadi
348
1.fulis erTi erTeulis momavali Rirebuleba
( FV1)
wlebi 1
2.00% 1,0200
2,5% 1,02500
3.00% 1,0300
4.00% 1,0400
5.00% 1,0500
6.00% 1,0600
7.00% 1,0700
8.00% 1,0800
9.00% 1,0900
10.00% 1,1000
11,00% 1,11000
12.00% 1,1200
13,00% 1,1300
14.00% 1,1400
15,00% 1,1500
2
1,0404
1,05063
1,0609
1,0816
1,1025
1,1236
1,1449
1,1664
1,8810
1,2100
1,23210
1,2544
1,2769
1,2996
1,3225
3
1,0612
1,07689
1,0927
1,1249
1,1576
1,1910
1,2250
1,2597
1,2950
1,3310
1,36763
1,4049
1,4429
1,4815
1,5209
4
1,0824
1,10381
1,1255
1,1699
1,2155
1,2625
1,3108
1,3605
1,4116
1,4641
1,51807
1,5735
1,6305
1,6890
1,7490
5
1,1041
1,13141
1,1593
1,2167
1,2763
1,3382
1,4026
1,4693
1,5366
1,6105
1,68506
1,7623
1,8424
1,9254
2,0114
6
1,1262
1,15969
1,1941
1,2653
1,3401
1,4185
1,5007
1,5869
1,6771
1,7716
1,87041
1,9738
2,0819
2,1950
2,3131
7
1,1487
1,18869
1,2299
1,3159
1,4071
1,5036
1,6065
1,7138
1,8280
1,9487
2,07616
2,2107
2,3526
2,5023
2,6600
8
1,1717
1,21840
1,2668
1,3686
1,4775
1,5938
1,7182
1,8509
1,9926
2,1436
2,30454
2,4760
2,6584
2,8526
3,0590
9
1,1951
1,24886
1,3048
1,4233
1,5513
1,6895
1,8365
1,9990
2,1719
2,3579
2,55804
2,7731
3,0040
3,2519
3,5179
10
1,2190
1,28008
1,3439
1,4802
1,6289
1,7908
1,9672
2,1589
2,3674
2,5937
2,83942
3,1058
3,3946
3,7072
4,0458
11
1,2434
1,31209
1,3842
1,5395
1,7103
1,8983
2,1049
2,3316
2,5804
2,8531
3,15176
3,4785
3,8359
4,2262
4,6524
12
1,2682
1,34489
1,4258
1,6010
1,7959
2,0122
2,2522
2,5182
2,8127
3,1384
3,49845
3,8960
4,3345
4,8179
5,3503
13
1,2936
1,37851
1,4685
1,6651
1,8856
2,1329
2,4098
2,7196
3,0658
3,4523
3,88328
4,3635
4,8980
5,4924
6,1528
14
1,3195
1,41297
1,5126
1,7317
1,9799
2,2609
2,5785
2,9372
3,3417
3,7975
4,31044
4,8871
5,5346
8,2613
7,0757
15
1,3459
1,44830
1,5580
1,8009
2,0789
2,3966
2,7590
3,1722
3,6425
4,1772
4,78459
5,4736
6,2543
7,1379
8,1371
16
1,3728
1,48451
1,6047
1,8730
2,1829
2,5404
2,9522
3,4259
3,9703
4,5950
5,31089
6,1304
7,0673
8,1372
9,3576
17
1,4002
1,52162
1,6528
1,9479
2,2920
2,6928
3,1588
3,7000
4,3276
5,0545
5,89509
6,8660
7,9861
9,2765
10,7613
18
1,4282
1,55966
1,7024
2,0258
2,4066
2,8543
3,3799
3,9960
4,7171
5,5599
6,54355
7,6900
9,0243
10,5752
12,3755
19
1,4568
1,59865
1,7535
2,1068
2,5270
3,0256
3,6165
4,3157
5,1417
6,1159 7,26334
8,6128
10,1974
12,0557
14,2318
20
1,4860
1,63862
1,80611
2,1911
2,6533
3,2071
3,86968
4,6610
5,6044
6,7275 8,06231
9,6463
11,5231
13,7435
16,3665
21 22 23 24 25
1,5157 1,5460 1,5769 1,6084 1,6406
1,6796 1,7216 1,7646 1,8087 1,8539
1,8603 1,9161 1,9736 2,0328 2,0938
2,2788 2,3699 2,4647 2,5633 2,6658
2,7860 2,9253 3,0715 3,2250 3,3864
3,3996 3,6035 3,8198 4,0489 4,2919
4,14056 4,43040 4,7405 5,0724 5,4274
5,0338 5,4365 5,8715 6,3412 6,8485
6,1088 6,6586 7,2579 7,9111 8,6231
7,4003 8.1403 8,9543 9,8497 10,8347
10,8039 12,1003 13,5524 15,1786 17,0001
13,0211 14,7138 16,6266 18,7881 21,2305
15,6676 17,8610 20,3616 23,2122 26,4619
18,8215 21,6448 24,8915 28,6252 32,9189
8,9492 9,9336 11,0263 12,2392 13,5855
349
1. fulis erTi erTeulis momavali Rirebuleba wlebi
16,00%
17,00%
18,00%
19,00%
20,00%
( FV1) 21,00%
gagrZeleba 22,00%
23,00%
24,00%
25,00%
1
1,16000
1,17000
1,18000
1,19000
1,20000
1,2100
1,2200
1,2300
1,24000
1,2500
2
1,3456
1,36890
1,3924
1,41610
1,44000
1,46410
1,48840
1,51290
1,53760
1,56250
3
1,560896
1,60161
1,643032
1,68516
1,72800
1,77156
1,81585
1,86087
1,90662
1,95313
4
1,810639
1,87389
1,938778
2,00534
2,07360
2,14359
2,21533
2,28887
2,36421
2,44141
5
2,100342
2,19245
2,287758
2.38635
2,48832
2,59374
2,70271
2,81531
2,93163
3,05176
6
2,436396
2,56516
2,699554
2,83976
2,98598
3,13843
3,29730
3,46283
3,63522
3,81470
7
2,82622
3,00124
3,185474
3,37932
3,58318
3,79750
4,02271
4,25928
4,50767
4,76837
8
3,278415
3,51145
3,758859
4,02139
4,29982
4,59497
4,90771
5,23891
5,58951
5,96046
9
3,80298
4,10840
4,435454
4,78545
5,15978
5,55992
5,98740
6,44386
6,93099
7,45058
10
4,441435
4,80683
5,233836
5,69468
6,19174
6,72750
7,30463
7,92595
8,59443
9,31323
11
5,117265
5,62399
6,175926
6,77667
7,43008
8,14027
8,91165
9,74891
10,65709
11,64153
12
5,936027
6,58007
7,287593
8,06424
8,91610
9,84973
10,87221
11,99116
13,21479
14,55192
13
6,885791
7,69868
8,599359
9,59645
10,69932
11,91818
13,26410
14,74913
16,38634
18,18989
14
7,987518
9,00745
10,14724
11,41977
12,83918
14,42099
16,18220
18,14143
20,31906
22,73737
15
9,265521
10,53872
11,97375
13,58953
15,40702
17,44940
19,74229
22,31396
25,19563
28,42171
16
10,748
12,33030
14,12902
16,17154
18,48843
21,113378
24,08559
27,44617
31,24259
35,52714
17
12,46768
14,42646
16,67225
19,24413
22,18611
25,54767
29,38442
33,75879
38,74081
44,40892
18
14,46251
16,87895
19,67325
22,90052
26,62333
30,91268
35,84899
41,52331
48,03860
55,51115
19
16,77652
19,74838
23,21444
27,25162
31,94800
37,40434
43,73577
51,07368
59,56786
69,38894
20
19,46076
23,10560
27,39303
32,42942
38,33760
45,25926
53,35764
62,82062
73,86415
86,73617
21
22,57448
27,03355
32,32378
38,59101
46,00512
54,76370
65,09632
77,26936
91,59155
108,42022
22
26,1864
31,62925
38,14206
45,92331
55,20614
66,26408
79,41751
95,04132
113,57352
135,52527
23
30,37622
37,00623
45,00763
54,64873
66,24737
80,17953
96,88936
116,90082
140,83116
169,40659
24
35,23642
43,29729
53,10901
65,03199
79,49685
97,01723
118,20502
143,78801
174,63064
211,75824
25
40,87424
50,65783
62,66863
77,38807
95,39622
117,39085
144,21013
176,85925
216,54199
264,69780
350 2. fulis erTi erTeulis mimdinare Rirebuleba
( PV1)
wlebi
2.00%
2.,5%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
9.00%
10.%
11%
1
0,9804
0,97561
0,9709
0,9615
0,9524
0,9434
0,9346
0,9259
0,9174
0,9091
0,90090
2
0,9612 0,95181
0,6426
0,9246
0,9070
0,8900
0,8734
0,8573
0,8417
0,8264
0,81162
3
0,9423 0,92860
0,9151
0,8890
0,8638
0,8396
0,8163
0,7938
0,7722
0,7513
4
0,9238 0,90595
0,8885
0,8548
0,8227
0,7921
0,7629
0,7350
0,7084
5
0,9057 0,88385
0,8626
0,8219
0,7835
0,7473
0,7130
0,6806
6
0,8880 0,86230
0,8375
0,7903
0,7462
0,7050
0,6663
7
0,8706 0,84127
0,8131
0,7599
0,7107
0,6651
8
0,8535 0,82075
0,7894
0,7307
0,6768
9
0,8368 0,80073
0,7664
0,7026
10
0,8203 0,78120
0,7441
11
0,8043 0,76214
12
12.00%
13%
14.00%
15.00%
16.00%
0,88496
0,8772
0,8696
0,86207
0,7972
0,78315
0,7895
0,7561
0,74316
0,73119
0,7118
0,69305
0,6750
0,6575
0,64066
0,6830
0,65873
0,6355
0,61332
0,9521
0,5718
0,55229
0,6499
0,6209
0,59345
0,5674
0,54276
0,5194
0,4972
0,47611
0,6302
0,5963
0,5645
0,53464
0,5066
0,48032
0,4556
0,4323
0,41044
0,6227
0,5835
0,5470
0,5132
0,48166
0,4523
0,42506
0,3996
0,3759
0,35383
0,6274
0,5820
0,5403
0,5019
0,4665
0,43393
0,4039
0,37616
0,0351
0,3269
0,30503
0,6446
0,5919
0,5439
0,5002
0,4604
0,4241
0,39092
0,3606
0,33288
0,3075
0,2843
0,26295
0,6756
0,6139
0,5584
0,5083
0,4632
0,4224
0,3855
0,35218
0,3220
0,29459
0,2697
0,2472
0,22668
0,7224
0,6496
0,5847
0,5268
0,4751
0,4289
0,3875
0,3505
0,31728
0,2875
0,26070
0,2366
0,2149
0,19542
0,7885 0,74356
0,7014
0,6246
0,5568
0,4970
0,4440
0,3971
0,3555
0,3186
0,28584
0,2567
0,23071
0,2076
0,1869
0,16846
13
0,7730 0,72542
0,6810
0,6006
0,5303
0,4688
0,4150
0,3677
0,3262
0,2897
0,25751
0,2292
0,20416
0,1821
0,1625
0,14523
14
0,7579 0,70773
0,6611
0,5775
0,4151
0,4423
0,3878
0,3405
0,2992
0,2633
0,23199
0,2046
0,18068
0,1597
0,1413
0,12520
15
0,7430 0,69047
0,6419
0,5553
0,4810
0,4173
0,3624
0,3152
0,2745
0,2394
0,20900
0,1827
0,15989
0,1401
0,1229
0,10793
16
0,7284 0,67362
0,6232
0,5339
0,4581
0,3936
0,3387
0,2919
0,2519
0,2176
0,18829
0,1631
0,14150
0,1229
0,1069
0,09304
17
0,7142 0,65720
0,6050
0,5134
0,4363
0,3714
0,3166
0,2703
0,2311
0,1978
0,16963
0,1456
0,12522
0,1078
0,0929
0,08021
18
0,7002 0,64117
0,5874
0,4936
0,4155
0,3503
0,2959
0,2502
0,2120
0,1799
0,15282
0,1300
0,11081
0,0946
0,0808
0,06914
19
0,6864 0,62553
0,5703
0,4746
0,3957
0,3305
0,2765
0,2317
0,1945
0,1635
0,13768
0,1161
0,09806
0,0829
0,0703
0,05961
20
0,6730 0,61027
0,5537
0,4564
0,3769
0,3118
0,2584
0,2145
0,1784
0,1486
0,12403
0,1037
0,08678
0,0728
0,0611
0,05139
21
0,65978 0,59539
0,53755
0,43883
0,35894
0.29416
0,24151
0,19866
0,16370
0,13513
0,11174
0,09256
0,07680
0,06383
0,05313
0,04430
22
0,64684 0,58086
0,52189
0,42196 0,34185
0,27751
0,22571
0,18394
0,15018
0,12285
0,10067
0,08262
0,06796
0,05599
0,04620
0,03819
23
0,63416 0,56670
0,50669
0,40573 0,32557
0,26180
0,21095
0,17032
0,13778
0,11168
0,09069
0,07379
0,06014
0,05911
0,04017
0,03292
24
0,62172 0,55288
0,49193
0,39012 0,31007
0,24698
0,19715
0,15770
0,12640
0,10153
0,08170
0,03588
0,05323
0,04306
0,03493
0,02838
25
0,60953 0,53939
0,47761
0,37512 0,29530
0,23300
0,18425
0,14602
0.11597
0,09230
0,07361
0,05882
0,04710
0,03779
0,03038
0,02447
0,8929
351
2. fulis erTi erTeulis mimdinare Rirebuleba
( PV1)
wlebi
17.00%
18.00%
19%
1
0,85470
0,84746
0,84034
2
0,73051
0,70616
3
0,62437
4
gagrZeleba 21%
22%
23%
24%
25%
0,83333
0,82645
0,81967
0,81301
0,80645
0,80000
0,70616
0,69444
0,68301
0,67186
0,66098
0,65036
0,64000
0,60863
0,59342
0,57870
0,56447
0,55071
0,53738
0,52449
0,51200
0,53365
0,51579
0,49867
0,48225
0,46651
0,45140
0,43690
0,42297
0,40960
5
0,43711
0,4190
0,41905
0,40188
0,38554
0,37000
0,35520
0,34111
0,32768
6
0,38984
0,37043
0,35214
0,33490
0,31863
0,30328
0,28878
0,27509
0,26214
7
0,33320
0,31393
0,29592
0,27908
0,26333
0,24859
0,23478
0,22184
0,20972
8
0,28478
0,26604
0,24867
0,23257
0,21763
0,20376
0,19088
0,17891
0,16777
9
0,24340
0,22546
0,20897
0,19381
0,17986
0,16702
0,15519
0,14428
0,13422
10
0,20804
0,19106
0,17560
0,16151
0,14864
0,13690
0,12617
0,11635
0,10737
11
0,17781
0,16192
0,14757
0,13459
0,12285
0,11221
0,10258
0,09383
0,08590
12
0,15197
0,13722
0,12400
0,11216
0,10153
0,09198
0,08339
0,07567
0,06872
13
0,12989
0,11629
0,10421
0,09346
0,08391
0,07539
0,06780
0,06103
0,05498
14
0,11102
0,09855
0,08757
0,07789
0,06934
0,06180
0,05512
0,04921
0,04398
15
0,09489
0,08352
0,07359
0,06491
0,05731
0,05065
0,04481
0,03969
0,03518
16
0,08110
0,07078
0,06184
0,05409
0,04736
0,04152
0,03643
0,03201
0,02815
17
0,06932
0,05998
0,05196
0,04507
0,03914
0,03403
0,02962
0,02581
0,02252
18
0,05925
0,05083
0,04367
0,03756
0,03235
0,02789
0,02408
0,02082
0,01801
19
0,05064
0,04308
0,03670
0,03130
0,02673
0,02286
0,01958
0,01679
0,01441
20
0,04328
0,03651
0,03084
0,02608
0,02209
0,01874
0,01592
0,01354
0,01153
21
0,03699
0,03094
0,02591
0,02174
0,01826
0,01536
0,01294
0,01092
0,00922
22
0,03162
0,02622
0,02178
0,01871
0,01509
0,01259
0,01052
0,00880
0,00738
23
0,02702
0,0222
0,01830
0,01509
0,01247
0,01032
0,00855
0,00710
0,00590
0,01538
0,01258
0,01031
0,00846
0,00695
0,00573
0,00472
0,01292
0,01048
0,00852
0,00693
0,00565
0,00462
0,00378
24
0,02310
0,01883
25
0,01974
0,01596
20%
352 3. Cveulebrivi anuitetis momavali
2.00%
2,5%
3.00%
Rirebuleba
4.00%
(FVA)
5.00%
6.00%
7.00%
8.00%
9.00%
10.00%
11,00%
12.00%
13,00%
1
1,0000
1,00000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,00000
2
2,0200
2,02500
2,0300
2,0400
2,0500
2,0600
2,0700
2,0800
2,0900
2,1000
2,11000
2,1200
2,13000
3
3,0604
3,07563
3,0909
3,1216
3,1525
3,1836
3,2149
3,2464
3,2781
3,3100
3,34210
3,3744
3,40690
4
4,1216
4,15252
4,1836
4,2465
4,3101
4,3746
4,4399
4,5051
4,5731
4,6410
4,70973
4,7793
4,84980
5
5,2040
5,25633
5,3091
5,4163
5,5256
5,6371
5,7507
5,8666
5,9847
6,1051
6,22780
6,3528
6,48027
6
6,3081
6,38774
6,4684
6,6330
6,8019
6,9753
7,1533
7,3359
7,5233
7,7156
7,91286
8,1152
8,32271
7
7,4343
7,54743
7,6625
7,8983
8,1420
8,3938
8,6540
8,9228
9,2004
9,4872
9,78327
10,0890
10,40466
8
8,5830
8,73612
8,8923
9,2142
9,5491
9,8975
10,2598
10,6366
11,0285
11,4359
11,85943
12,2997
12,75726
9
9,7546
9,95452
10,1591
10,5828
11,0266
11,4913
11,9780
12,4876
13,0210
13,5795
14,16397
14,7757
15,41571
10
10,9497
11,20338
11,4639
12,0061
12,5778
13,1808
13,8164
14,4866
15,1929
15,9374
16,72201
17,5487
18,41975
11
12,1687
12,48347
12,8078
13,4864
14,2068
14,9716
15,7836
16,6455
17,5603
18,5312
19,56143
20,6546
21,81432
12
13,4121
13,79555
14,1920
15,0258
15,9171
16,8699
17,8885
18,9771
20,1407
21,3843
22,71319
24,1331
25,65018
13
14,6803
15,14044
15,6178
16,6268
17,7130
18,8821
20,1406
21,4953
22,9534
24,5227
26,21164
28,0291
29,98470
14
15,9739
16,51895
17,0863
18,2919
19,5986
21,0151
22,5505
24,2149
26,0192
27,9750
30,09492
32,3926
34,88271
15
17,2934
17,93193
18,5989
20,0236
21,5786
23,2760
25,1290
27,1521
29,3609
31,7725
34,40536
37,2797
40,41746
16
18,6393
19,38022
20,1569
21,8245
23,6575
25,6725
27,8881
30,3243
33,0034
35,9497
39,18995
42,7533
46,67173
17
20,0121
20,86473
21,7616
23,6975
25,8404
28,2129
30,8402
33,7502
36,9737
40,5447
44,50084
48,8837
53,73906
18
21,4123
22,38635
23,4144
25,6454
28,1324
30,9057
33,9990
37,4502
41,0313
45,5992
50,39594
55,7497
61,72514
19
22,8406
23,94601
25,1169
27,6712
30,5390
33,7600
37,3790
41,4436
46,0185
51,1591
56,93949
63,4397
70,74941
20
24,2974
25,54466
26,8704
29,7781
33,0660
36,7856
40,9955
45,7620
51,1601
57,2750
64,20283
72,0524
80,94683
21
25,78332
27,18327
28,67649
31,96920
35,71925
39,99273
44,86518
50,42292
56,76453
64,00250
72,26514
81,69874
92,46992
22
27,29898
28,86286
30,53678
34,24797
38,50521
43,39229
49,00574
55,46676
62,87334
71,40275
81,21431
92,50258
105,49101
23
28,84496
30,58443
32,45288
36,61789
41,43048
46,99583
53,43614
60,89330
69,53194
79,54302
91,14788
104,60289
120,20484
24
30,42186
32,34904
34,42647
39,08260
44,50200
50,81558
58,17667
66,76476
76,78981
88,49733
102,17415
118,15524
136,83147
25
32,03030
34,15776
36,45926
41,64591
47,72710
54,86451
63,24904
73,10594
84,70090
98,34706
114,41331
133,33387
155,61956
353
\
3. Cveulebrivi anuitetis momavali wlebi
14.00%
15.00%
Rirebuleba 16,00%
gagrZeleba
(FVA)
17,00%
18,00%
19,00%
20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
1
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
2
2,1400
2,1500
2,16000
2,17000
2,18000
2,19000
2,2000
2,21000
2,22000
2,23000
2,24000
2,25000
3
3,4396
3,4725
3,50560
3,53890
3,57240
3,60610
3,64000
3,67410
3,70840
3,74290
3,77760
3,81250
354
4
4,9211
4,9934
5,06650
5,14051
5,21543
5,29126
5,36800
5,44566
5,52425
5,60377
5,68422
5,76563
5
6,6101
6,7424
6,87714
7,01440
7,15421
7,29660
7,44160
7,58925
7,73958
7,89263
8,04844
8,20703
6
8,5355
8,7537
8,97748
9,20685
9,44197
9,68295
9,92992
10,18299
10,44229
10,70794
10,98006
11,25879
7
10,7305
11,0668
11,41387
11,77201
12,14152
12,52271
12,91590
13,31142
13,73959
14,17077
14,61528
15,07349
8
13,2328
13,7268
14,24009
14,77325
15,32700
15,90203
16,49908
17,11892
17,76231
18,43004
19,12294
19,84186
9
16,0853
16,7858
17,51851
18,28471
19,08585
19,92341
20,79890
21,71389
22,67001
23,66895
24,71245
25,80232
10
19,3373
20,3037
21,32147
22,39311
23,52131
24,70886
25,95868
27,27381
28,65742
30,11281
31,64344
33,25290
11
23,0445
24,3493
25,73290
27,19994
28,75514
30,40355
32,15042
34,00131
35,96205
38,03876
40,23787
42,56613
12
27,2707
29,0017
30,85017
32,82393
34,93107
37,18022
39,58050
42,14158
44,87370
47,78767
50,89495
54,20766
13
32,0887
34,3519
36,78620
39,40399
42,21866
45,24446
48,49660
51,99132
55,74591
59,77883
64,10974
68,75958
14
37,5811
40,5047
43,67199
47,10267
50,81802
54,84091
59,19592
63,90949
69,01001
74,52796
80,49608
86,94947
15
43,8424
47,5804
51,65951
56,11013
60,96527
66,26068
72,03511
78,33049
85,19221
92,66940
100,81514
109,68684
16
50,9804
55,7175
60,92503
66,64885
72,93901
79,85021
87,44213
95,77989
104,93450
114,8336
126,01077
138,10855
17
59,1176
65,0751
71,67303
78,97915
87,06804
96,02175
105,93056
116,89367
129,02009
142,42953
157,25336
173,63568
18
68,3941
75,8364
84,14072
93,40561
103,74028
115,26588
128,11667
142,44134
158,40451
176,18832
195,99416
218,04460
19
78,9692
88,2118
98,60323
110,28456
123,41353
138,16640
154,74000
173,35402
194,25350
217,71163
244,03276
273,55576
20
91,0249 102,44358
115,37975
130,03294
146,62797
165,41802
186,68800
210,75836
237,98927
268,78531
303,60062
342,94470
21 22 23 24 25
104,76842 120,43600 138,29704 158,65862 181,87083
118,81012 137,63164 159,27638 184,16784 212,79302
134,84051 157,41499 183,60138 213,97761 249,21402
153,13854 180,17209 211,80134 248,80757 292,10486
174,02100 206,34479 244,48685 289,49448 342,60349
197,84744 236,43846 282,36176 337,01050 402,04249
225,02560 271,03072 326,23686 471,98108 471,98108
256,01762 310,78131 377,04539 457,22492 554,24216
291,34691 356,44323 435,86075 532,75011 650,95513
331,60593 408,87530 503,91662 620,81744 764,60545
377,46477 469,05632 582,62984 723,46100 898,09164
429,68087 538,10109 673,62636 843,03295 1054,79118
4. Cveulebrivi anuitetis mimdinare Rirebuleba (PVA)
wlebi
2.00%
2,5%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
9.00%
10.00%
11,00%
12.00%
14.00%
1
0,9804
0,97561
0,9709
0,9615
0,9524
0,9434
0,9346
0,9259
0,9174
0,9091
0,90090
0,8929
0,8772
2
1,9416
1,92744
1,9135
1,8861
1,8594
1,8334
1,808
1,7833
1,7591
1,7355
1,71252
1,6901
1,6467
3
2,8839
2,85602
2,8286
2,7751
2,7232
2,673
2,6243
2,5771
2,5313
2,4869
2,44371
2,4018
2,3216
355
4
3,8077
3,761974
3,7171
3,6299
3,546
3,4651
3,3872
3,3121
3,2397
3,1699
3,10245
3,0373
2,9137
5
4,7135
4,645828
4,5797
4,4518
4,3295
4,2124
4,1002
3,9927
3,8897
3,7908
3,69590
3,6048
3,4331
6
5,6014
5,508125
5,4172
5,2421
5,0757
4,9173
4,7665
4,6229
4,4859
4,3553
4,23054
4,1114
3,8887
7
6,472
6,349391
6,2303
6,0021
5,7864
5,5824
5,3893
5,2064
5,032
4,8684
4,71220
4,5638
4,2883
8
7,3255
7,170137
7,0197
6,7327
6,4632
6,2098
5,9713
5,7466
5,5348
5,3349
5,14612
4,9676
4,6389
9
8,1622
7,970866
7,7861
7,4353
7,1078
6,8017
6,5152
6,2469
5,9952
5,759
5.52705
5,3282
4,9464
10
8,9826
8,752064
8,5302
8,1109
7,7217
7,3601
7,0236
6,7101
6,4177
6,1446
5,88923
5,6502
5,2161
11
9,7868
9,514209
9,2526
8,7605
8,3064
7,8869
7,4987
7,139
6,8052
6,4951
6,20652
5,9377
5,4527
12
10,5753
10,25776
9,954
9,3851
8,8633
8,3838
7,9427
7,5361
7,1607
6,8137
6,49236
6,1944
5,6603
13
11,3484
10,98318
10,635
9,9856
9,3936
8,8527
8,3577
7,9038
7,4869
7,1034
6,74987
6,4235
5,8424
14
12,1062
11,69091
11,2961
10,5631
9,8986
9,295
8,7455
8,2442
7,7862
7,3667
6,98187
6,6282
6,0021
15
12,8493
12,38138
11,9379
11,1184
10,3797
9,7122
9,1079
8,5595
8,0607
7,6061
7,19087
6,8109
6,1422
16
13,5777
13,055
12,5611
11,6523
10,8378
10,1059
9,4466
8,8514
8,3126
7,8237
7,37916
6,974
6,2651
17
14,2919
13,7122
13,1661
12,1657
11,2741
10,4773
9,7632
9,1216
8,5436
8,0216
7,54879
7,1196
6,3729
18
14,992
14,35336
13,7535
12,6593
11,6896
10,8276
10,0591
9,3719
8,7556
8,2014
7,70162
7,2497
6,4674
19
15,6785
14,97889
14,3238
13,1339
12,0853
11,1581
10,3356
9,6036
8,9501
8,3649
7,83929
7,3658
6,5504
20
16,3514
15,58916
14,8775
13,5903
12,4622
11,4699
10,594
9,8181
9,1285
8,5136
7,96333
7,4694
6,6231
21
17,01121
16,18455
15,41502
14,02916
12,82115
11,76408
10,83553
10,01680
9,29224
8,64869
8,07507
7,56200
6,68696
22
17,65805
16,76541
15,41502
14,45112
13,16300
12,04158
11,06124
10,20074
9,44243
8,77154
8,17574
7,64465
6,74294
23
18,29220
17,33211
16,44361
14,85684
1348857
12,30338
11,27219
10,37106
9,58021
8,88322
8,26643
7,71843
6,79206
24
18,91393
17,88499
16,93554
15,24696
13,79864
12,55036
11,46933
10,52876
9,70661
8,98474
8,34814
7,78432
6,83514
18,42438
17,41315
15,62208
14,09394
12,78336
11,65358
10,67478
9,82258
9,07704
8,42174
7,84314
6,87293
25
19,52346
4. Cveulebrivi anuitetis mimdinare Rirebuleba
wlebi
15.00%
16,00%
(PVA)
17,00%
gagrZeleba
18,00%
19,00%
20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
1
0,8696
0,86207
0,84746
0,84746
0,84034
0,83333
0,82645
0,81967
0,81301
0,80645
0,80000
2
1,6257
1,60523
1,58521
1,56564
1,54650
1,52778
1,50946
1,49153
1,47399
1,45682
1,44000
3
2,2832
2,24589
2,20958
2,17427
2,13992
2,10648
2,07393
2,04224
2,01137
1,98130
1,95200
356
4
2,855
2,79818
2,74324
2,69006
2,63859
2,58873
2,54044
2,49364
2,44827
2,40428
2,36160
5
3,3522
3,27429
3,19935
3,12717
3,05763
2,99061
2,92598
2,86364
2,80347
2,74538
2,68928
6
3,7845
3,68474
3,58918
3,49760
3,40978
3,32551
3,24462
3,16692
3,09225
3,02047
2,95142
7
4,1604
4,03857
3,92238
3,81153
3,70570
3,60459
3,50795
3,41551
3,32704
3,24232
3,16114
8
4,4873
4,34359
4,20716
4,07757
3,95437
3,83716
3,72558
3,61927
3,51792
3,42122
3,32891
9
4,7716
4,60654
4,45057
4,30302
4,16333
4,03097
3,90543
3,78628
3,67310
3,56550
3,46313
10
5,0188
4,83323
4,65860
4,49409
4,33893
4,19247
4,05408
3,92318
3,79927
3,68186
3,57050
11
5,2337
5,02864
4,83641
4,65601
4,48650
4,32706
4,17692
4,03540
3,90185
3,77569
3,65640
12
5,4206
5,19711
4,98839
4,79322
4,61050
4,43922
4,27845
4,12737
3,98524
3,85136
3,72512
13
5,5831
5,34233
5,11828
4,90951
4,71471
4,53268
4,36235
4,20277
4,05304
3,91239
3,78010
14
5,7245
5,46753
5,22930
5,00806
4,80228
4,61057
4,43170
4,26456
4,10816
3,96160
3,82408
15
5,8474
5,57546
5,32419
5,09158
4,87586
4,67547
4,48901
4,31522
4,15298
4,00129
3,85926
16
5,9542
5,66850
5,40529
5,16235
4,93770
4,72956
4,53637
4,35673
4,18941
4,03330
3,96000
17
6,0472
5,74870
5,47461
5,22233
4,98966
4,77463
4,57551
4,39077
4,21904
4,05911
3,90993
18
6,128
5,81785
5,53385
5,27316
5,03333
4,81219
4,60786
4,41866
4,24312
4,07993
3,92794
19
6,1982
5,87746
5,58449
5,31624
5,07003
4,84350
4,63460
4,44152
4,26270
4,09672
3,94235
20
6,2593
5,92884
5,62777
5,35275
5,10086
4,86958
4,65669
4,46027
4,27862
4,11026
3,95388
21
6,31246
5,97314
5,66476
5,38368
5,12677
4,89132
4,67495
4,47563
4,29156
4,12117
3,96311
22
6,35866
6,01133
5,69637
5,40990
5,14855
4,90943
4,69004
4,48822
4,30208
4,12998
3,97049
23
6,39884
6,04425
5,72340
5,43212
5,16685
4,92453
4,70251
4,49854
4,31063
4,13708
3,97639
24
6,43377
6,07263
5,74649
5,45095
5,18223
4,93710
4,71282
4,50700
4,31759
4,14281
3,98111
25
6,46415
6,09709
5,76623
5,46691
5,19515
4,94759
4,72134
4,51393
4,32324
4,14742
3,98489
5. dauyovneblivi anuitetis momavali Rirebuleba wlebi
2.00%
2,5%
3.00%
( FVAD) 4.00%
5.00%
6.00%
7.00%
8.00%
9.00%
10.00%
11,00%
12.00%
13.00%
1
1,02000
1,02500
1,03000
1,04000
1,05000
1,06000
1,07000
1,08000
1,09000
1,1000
1,11000
1,12000
1,13000
2
2,06040
2,07563
2,09090
2,12160
2,15250
2,18360
2,2149
2,24640
2,27810
2,31000
2,34210
2,37440
2,40690
3
3,12161
3,15252
3,18363
3,24646
3,31013
3,31013
3,43994
3,50611
3,57313
3,64100
3,70973
3,77933
3,84980
357
4
4,20404
4,25633
4,30914
4,41632
4,52563
4,63709
4,75074
4,86660
4,98471
5,10510
5,22780
5,35285
5,48027
5
5,30812
5,38774
5,46841
5,63298
5,80191
5,97532
6,15329
6,33593
6,52333
6,71561
6,91286
7,11519
7,32271
6
6,43528
6,54743
6,66246
6,89829
7,14201
7,39384
7,65402
7,92280
8,20043
8,48717
8,78327
9,08901
9,40466
7
7,58297
7,73612
7,89234
8,21423
8,54911
8,89747
9,25980
9,63663
10,02647
10,43589
10,85943
11,29969
11,75726
8
8,75463
8,95452
9,15911
9,58280
10,02656
10,49132
10,97799
11,48756
12,02104
12,02104
13,16397
13,77566
14,41571
9
9,94972
10,20338
10,46388
11,00611
11,57789
12,18079
12,81645
13,48656
14,19293
14,93742
15,72201
16,54874
17,41975
10
11,16872
11,48347
11,80780
12,48635
13,20679
13,97164
14,78360
15,64549
16,56029
17,53117
18,56143
19,65458
20,81432
11
12,41209
12,69555
13,19203
14,02581
14,91713
15,86994
16,88845
17,97713
19,14072
20,38428
21,71319
23,13313
24,65018
12
13,68033
14,14044
14,61779
15,62684
16,71298
17,88214
19,14064
20,49530
21,95338
23,52271
25,21164
27,02911
28,98470
13
14,97394
15,51895
16,08632
17,29191
18,59863
20,01507
21,55049
23,21492
25,01919
26,97498
29,09492
31,39260
33,88271
14
16,29342
16,93193
17,59891
19,02359
20,57856
22,27597
24,12902
26,15211
28,36092
30,77248
33,40536
36,27971
39,41749
15
17,63929
18,38022
19,15688
20,82453
22,65749
24,67253
26,88805
29,32428
32,00340
34,94973
38,18995
41,75328
45,67173
16
19,01207
19,86473
20,76159
22,69751
24,84037
27,21288
29,84022
32,75023
35,97370
39,54470
43,50084
47,88367
52,73906
17
20,41231
21,38635
22,41444
24,64541
27,13238
29,90565
32,99903
36,45024
40,30134
44,59917
49,39594
54,74971
60,72514
18
21,84056
22,94601
24,11687
26,67123
29,53900
32,75999
36,37896
40,44626
40,01846
50,15909
55,93949
62,43968
69,74941
19
23,29737
24,54466
25,87037
28,77808
32,06595
35,78559
39,99549
44,76196
50,16012
56,27500
63,20283
71,05244
79,94683
20
24,78332
26,18327
27,67649
30,96920
34,71925
38,99273
43,86518
49,42292
55,76453
63,00250
71,26514
80,69874
91,46992
21
26,29898
27,86286
29,53678
33,24797
37,50521
42,39229
48,00574
54,45676
61,87334
70,40275
80,21431
91,50258
104,49101
22
27,84496
29,58443
31,45288
35,61789
40,43048
45,995583
52,43614
59,89330
68,53194
78,54302
90,14788
103,60289
119,20484
23
29,42186
31,34904
33,42647
38,08260
43,50200
49,81558
57,17667
65,76476
75,78981
87,49733
101,17415
117,15529
135,83147
24
31,03030
3315776
35,45926
40,64591
46,72710
53,86451
62,24904
72,10594
83,70090
97,34706
113,41331
132,33387
154,61956
25
32,67091
35,01171
43,31174
43,31174
50,11345
58,15638
67,67647
78,95442
92,32398
108,18177
126,99877
149,33393
175,85010
5. dauyovneblivi anuitetis momavali Rirebuleba wlebi
14.00%
15,00%
16,00%
( FVAD) 17,00%
gagrZeleba 18,00%
19,00%
20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
1
1,14000
1,15000
1,16000
1,17000
1,18000
1,19000
1,20000
1,21000
1,22000
1,23000
1,24000
1,25000
2
2,43960
2,47250
2,53890
2,53890
2,57240
2,60610
2,64000
2,67410
2,70840
2,74290
2,77760
2,81250
3
3,92114
3,99338
4,06650
4,14051
4,21543
4,29126
4,36800
4,44566
4,52425
4,60377
4,68422
4,76563
358
4
5,61010
5,74238
5,87714
6,01440
6,15421
6,29660
6,44160
6,58925
6,73958
6,89263
7,04844
7,20703
5
7,53552
7,75374
7,97748
8,20685
8,44197
8,68295
8,92992
9,18299
9,44229
9,70794
4,98006
10,25879
6
9,73049
10,06680
10,41387
10,77201
11,14152
11,52271
11,91590
12,32142
12,73959
13,17077
13,61528
14,07349
7
12,23276
12,72682
13,24009
13,77325
14,32700
14,90203
15,49908
16,11892
16,76231
17,43004
18,12294
18,84186
8
15,08535
15,78584
16,51851
17,28471
18,08585
18,92341
19,79890
20,71389
21,67001
22,66895
23,71245
24,80232
9
18,33730
19,30372
20,32147
21,39311
22,52131
23,70886
24,95868
26,27381
27,65742
29,11281
30,64344
32,25290
10
22,04452
23,34928
24,73290
26,19994
27,75514
29,40355
31,15042
33,00131
34,96205
37,03876
39,23787
41,56613
11
26,27075
28,00167
29,85017
31,82393
33,93107
36,18022
38,58050
41,14158
43,87370
46,78767
49,89495
53,20766
12
31,08865
33,35192
35,78620
38,40399
41,21866
44,24446
47,49660
50,99132
54,74591
58,77883
63,10974
67,75958
13
36,58107
39,50471
42,67199
46,10267
49,81802
53,84091
58,19592
62,90949
68,01001
73,52796
79,49608
85,94947
14
42,84241
46,58041
50,65951
55,11013
59,96527
65,26068
71,03511
77,33049
84,19221
91,66940
99,81514
108,68684
15
49,98035
54,71747
59,92503
65,64885
71,93901
78,93901
86,44213
94,77989
103,93450
113,98336
125,01077
137,10855
16
58,11760
64,07509
70,67303
77,97915
86,06804
95,02175
104,93056
115,89367
128,02009
141,42953
156,25336
172,63568
17
67,39407
74,83636
83,14072
92,40561
102,74028
114,26588
127,11667
141,44134
157,40451
175,18832
194,99416
217,04460
18
77,96923
87,21181
97,60323
109,28456
122,41353
137,16640
153,74000
172,35402
193,25350
216,71163
243,03276
272,55576
19
90,02493
101,44358
114,37975
129,03294
145,62797
164,41802
185,68800
209,75836
236,98927
267,78531
302,60062
341,94470
20
103,76842
117,81012
133,84051
152,13854
173,02100
196,84744
224,02560
255,01762
290,34691
330,60593
376,46477
428,68087
21
119,43600
136,63164
156,41499
179,17209
205,34479
235,43846
270,03072
309,78131
355,44323
407,87530
468,05632
537,10109
22
137,29704
158,27638
182,60138
210,80134
243,48685
281,36176
325,23686
376,04539
434,86075
502,91662
581,62984
672,62636
23
135,83147
183,16784
212,97761
247,80757
288,49448
336,01050
391,48424
456,22492
531,75011
619,81744
722,46100
842,03295
24
154,61956
211,79302
248,21402
291,10486
341,60349
401,04249
470,98108
553,24216
649,95513
763,60545
897,09164
1053,79118
25
175,85010
244,71197
289,08827
341,76268
404,27211
478,43056
566,37730
670,63302
794,16526
940,46470
1113,63363
1318,48898
6. dauyovneblivi anuitetis mimdinare Rirebuleba wlebi
2.00%
2,5%
3.00%
4.00%
(PVAD) 5.00%
6.00%
7.00%
8.00%
9.00%
10.00%
11,00%
12.00%
13,00%
1
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
2
1,98039
1,97561
1,97087
1,96154
1,95238
1,94340
1,93458
1,92593
1,91743
1,90909
1,90090
1,89286
1,88496
359
3
2,94156
2,92742
2,91347
2,88609
2,85941
2,83339
2,80802
2,78326
2,75911
2,73554
2,71252
2,69005
2,66810
4
3,88388
3,85602
3,82861
3,77509
3,72325
3,67301
3,62432
3,57710
3,53129
3,48685
3,44371
3,40183
3,36115
5
4,80773
4,76197
4,71710
4,62990
4,54595
4,46511
4,38721
4,31213
4,23972
4,16987
4,10245
4,03735
3,97447
6
5,71346
5,64583
5,57971
5,45182
5,32948
5,21236
5,10020
4,99271
4,88965
4,79079
4,69590
4,60478
4,51723
7
6,60143
6,50813
6,41719
6,24214
6,07569
5,91732
5,76654
5,62288
5,48592
5,35526
5,23054
5,11141
4,99755
8
7,47199
7,34939
7,233028
7,00205
6,78637
6,58238
6,38929
6,20637
6,03295
5,86842
5,71220
5,56376
5,42261
9
8,32548
8,17014
8,01969
7,73274
7,46321
7,20979
6,97130
6,74664
6,53482
6,33493
6,14612
5,96764
5,79877
10
9,16224
9,51805
8,78611
8,76876
8,10782
7,90180
7,51523
7,16033
6,99525
6,52212
6,53705
5,96947
6,13166
11
9,98259
9,75206
9,35020
9,11090
8,72173
8,36009
8,02358
7,71008
7,41766
7,14457
6,88923
6,65022
6,42624
12
10,78685
10,51421
10,25262
9,76048
9,30641
8,88687
8,49867
8,13896
7,80519
7,49506
7,20652
6,93770
6,68694
13
11,57534
11,25776
10,95400
10,38507
9,86325
9,38384
8,94269
8,53608
8,16073
7,81369
7,49236
7,19437
6,91765
14
12,34837
11,98318
11,63496
10,98565
10,39357
9,85268
9,35765
8,90378
8,48690
8,10336
7,74987
7,42355
7,12181
15
13,106225
12,69091
12,29607
11,56312
10,89864
10,29498
9,74547
9,24424
8,78615
8,36669
7,98187
7,62817
7,30249
16
13,84926
13,38138
12,93794
12,11839
11,37966
10,71225
10,10791
9,55948
9,06069
8,60608
8,19087
7,81086
7,46238
17
14,57771
14,05500
13,56110
12,65230
11,83777
11,10590
10,44665
9,85137
9,31256
8,82371
8,37916
7,97399
7,60388
18
15,29187
14,71220
14,16612
13,16567
12,27407
11,47726
10,76322
10,12164
9,54363
9,02155
8,54879
8,11963
7,72909
19
15,99203
15,35336
14,75351
13,65930
12,68959
11,82760
11,05909
10,37189
9,75563
9,20141
8,70162
8,24967
7,83991
20
16,67846
15,97889
15,32380
14,13394
13,08532
12,15812
11,33560
10,60360
9,95011
9,36492
8,83929
8,36578
7,93797
21
17,35143
16,58916
15,87747
14,59033
13,46221
12,46992
11,59401
10,81815
10,12855
9,51356
8,96333
8,46944
8,02475
22
18,01121
17,18455
16,41502
15,02916
13,82115
12,76408
11,83553
11,01680
10,29224
9,64869
9,07507
8,56200
8,10155
23
18,65805
17m76541
16,93692
15,45112
14,16300
13,04158
12,06124
11,20074
10,44243
9,77154
9,17574
8,64465
8,16951
24
19,29220
18,33211
17,44361
15,85684
14,48857
13,30338
12,27219
11,37106
10,58021
9,88322
9,26643
8,71843
8,22966
25
19,91393
18,88499
17,93554
16,24696
14,79864
13,55036
12,46933
11,52876
10,70661
9,98474
9,34814
8,78432
8,28288
6. dauyovneblivi anuitetis mimdinare Rirebuleba wlebi 14.00% 15,00% 16,00%
(PVAD) 17,00%
18,00%
19,00%
gagrZeleba 20,00%
21,00%
22,00%
23,00%
24,00%
25,00%
1
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
1,00000
2
1,87719
1,86957
1,86207
1,85470
1,84746
1,84034
1,83333
1,82645
1,81967
1,81301
1,80645
1,80000
360
3
2,64666
2,62571
2,62571
2,58521
2,56564
2,54650
2,52778
2,50946
2,49153
2,47399
2,45682
2,44000
4
3,32163
3,28323
3,24589
3,20958
3,17427
3,13992
3,10648
3,07393
3,04224
3,01137
2,98130
2,95200
5
3,91371
3,85498
3,79818
3,74324
3,69006
3,63859
3,58873
3,54044
3,49364
3,44827
3,40428
3,36160
6
4,43308
4,35216
4,27429
4,19935
4,12717
4,05763
3,99061
3,92598
3,86364
3,80347
3,74538
3,68928
7
4,88867
4,78448
4,68474
4,58918
4,49760
4,40978
4,32551
4,24462
4,16692
4,09225
4,02047
3,95142
8
5,28830
5,16042
5,03857
4,92238
4,81153
4,70570
4,60459
4,50795
4,41551
4,32704
4,24232
4,16114
9
5,63886
5,48732
5,34359
5,20716
5,07757
4,95437
4,83716
4,72558
4,61927
4,51792
4,42122
4,32891
10
5,48819
5,77158
5,06683
5,45057
4,69605
5,16333
4,36824
4,90543
4,07710
4,67310
3,81742
4,46313
11
6,21612
6,01877
5,83323
5,65860
5,49409
5,33893
5,19247
5,05408
4,92318
4,79927
4,68186
4,57050
12
6,45273
6,23371
6,02864
5,83641
5,65601
5,48650
5,32706
5,17692
5,03540
4,90185
4,77569
4,65640
13
6,66029
6,42062
6,19711
5,98839
5,79322
5,61050
5,43922
5,27845
5,12737
4,98524
4,85136
4,72512
14
6,84236
6,58315
6,34233
6,11828
5,90951
5,71471
5,53268
5,36235
5,20277
5,05304
4,91239
4,78010
15
7,00207
6,72448
6,46753
6,22930
6,00806
5,80228
5,61057
5,43170
5,26456
5,10816
4,96160
4,82408
16
7,14217
6,84737
6,57546
6,32419
6,09158
5,87586
5,67547
5,48901
5,31522
5,15298
5,00129
4,95000
17
7,26506
6,95423
6,66850
6,40529
6,16235
5,93770
5,72956
5,53637
5,35673
5,18941
5,03330
4,88741
18
7,37286
7,04716
6,74870
6,47461
6,22233
5,98966
5,77463
5,57551
5,39077
5,21904
5,05911
4,90993
19
7,46742
7,12797
6,81785
6,53385
6,27316
6,03333
5,81219
5,60786
5,41866
5,24312
5,07993
4,92794
20
7,55037
7,19823
6,87746
6,58449
6,31624
6,07003
5,84350
5,63460
5,44152
5,26270
5,09672
4,94235
21
7,62313
7,25933
6,92884
6,62777
6,35275
6,10086
5,86958
5,65669
5,46027
5,27862
5,11026
4,95388
22
7,68696
7,31246
6,97314
6,66476
6,38368
6,12677
5,89132
5,67495
5,47563
5,29156
5,12117
4,96311
23
7,74294
7,35866
7,01133
6,69637
6,40990
6,14855
5,90943
5,69004
5,48822
5,30208
5,12998
4,97049
24
7,79206
7,39884
7,04425
6,72340
6,43212
6,16685
5,92453
5,70251
5,49854
5,31063
5,13708
4,97639
25
7,83514
7,43377
7,07263
6,74649
6,45095
6,18223
5,93710
5,71282
5,50700
5,31759
5,14281
4,98111
361
