saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da ...€¦ · 5. winamdebare standartSi terminebi gamoyenebulia Semdegi mniSvnelobiT: saaRricxvo politika aris garkveuli principebis,

bass 8

© IFRS Foundation 915

buRaltruli aRricxvis saerTaSoriso standarti 8

saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi

2001 wlis aprilSi buRaltruli aRricxvis saerTaSoriso standartebis sabWom (basss) aRiara bass 8 _ `saangariSgebo periodis wminda mogeba an zarali, arsebiTi Secdomebi da cvlilebebi saaRricxvo politikaSi ~, romlis Tavdapirveli versia 1993 wlis dekemberSi gamosca buRaltruli aRricxvis saerTaSoriso standartebis komitetma (bassk). man Secvala bass 8 _ ùCveulo da wina periodis muxlebi da saaRricxvo politikis cvlilebebi~ (gamocemuli 1978 wlis TebervalSi).

2003 wlis dekemberSi basss-ma gamosca gadasinjuli bass 8 axali saTauriT _ `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi~. gadasinjuli bass 8 basss-ma gamosca sawyisi teqnikuri proeqtebis farglebSi. Sesworebul bass 8-Si gaerTianda aseve miTiTebebi, romlebic asaxuli iyo or Sesabamis interpretaciaSiL(imk-2 _ ùcvleloba _ sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapitalizacia~ da imk-18 _ ùcvleloba _ alternatiuli meTodebi~.

sxva fass-ebma mcire Sesabamisi cvlilebebi gamoiwvia bass 8-Si. am fass-ebs ganekuTvneba fass 9 _ `finansuri instrumentebi~ (gamocemuli 2009 wlis noembersa da 2010 wlis oqtom-berSi), fass 13 _ `realuri Rirebulebis Sefaseba~ (gamocemuli 2011 wlis maisSi) da fass 9 _ `finansuri instrumentebi~ (hejirebis aRricxva da fass 9-Si, fass 7-sa da bass 39-Si Sesatani cvlilebebi) (gamocemuli 2013 wlis noemberSi).

bass 8

916 © IFRS Foundation

Sinaarsi punqtebi

Sesavali S1-S18



mizani 1

moqmedebis sfero 3

ganmartebebi 5

saaRricxvo politika 7

saaRricxvo politikis SerCeva da gamoyeneba 7

saaRricxvo politikis ucvleloba 13

cvlilebebi saaRricxvo politikaSi 14

saaRricxvo politikaSi cvlilebis Setana 19

retrospeqtulad gamoyeneba 22

SezRudvebi retrospeqtulad gamoyenebaze 23

ganmartebiTi SeniSvnebi 28

cvlilebebi saaRricxvo SefasebebSi 32

ganmartebiTi SeniSvnebi 39

Secdomebi 41

SezRudvebi retrospeqtulad gadaangariSebaze 43

wina saangariSgebo periodis Secdomebis ganmartebiT SeniSvnebSi asaxva 49

SeuZlebloba retrospeqtul gamoyenebasa da

retrospeqtulad gadaangariSebasTan mimarTebiT 50

standartis ZalaSi Sesvlis TariRi 54

sxva oficialuri dokumentebis gauqmeba 55

danarTi Sesworebebi sxva oficialur dokumentebSi

2003 wlis dekemberSi gamocemuli bass 8-is damtkiceba

sabWos mier

daskvnis safuZveli

miTiTebebi danergvaze

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buRaltruli aRricxvis saerTaSoriso standarti 8 _ ,,saaRricxvo politika, cvlilebe-bi saaRricxvo SefasebebSi da Secdomebi’’ (bass 8) _ Camoyalibebulia 1-56 punqtebsa da danarTSi. yvela punqts Tanabari Zala aqvs, magram rCeba standartis bassk-is formatSi, romelic miRebul iqna basss-s mier. bass 8 aRqmul unda iqnes misi miznis, daskvnis safuZ-vlis, finansuri angariSgebis saerTaSoriso standartebis winasityvaobisa da finansuri angariSgebis konceptualuri safuZvlebis konteqstSi.

bass 8


Sesavali

S1. buRaltruli aRricxvis saerTaSoriso standarti 8 _ `saaRricxvo politika, cvli-lebebi saaRricxvo SefasebebSi da Secdomebi~ (bass 8) cvlis bass 8-s _ `saangariSge-bo periodis wminda mogeba an zarali, arsebiTi Secdomebi da cvlilebebi saaRric-xvo politikaSi” (gadasinjuli 1993 wels). igi gamoiyeneba wliuri periodebisaTvis, romlebic iwyeba 2005 wlis 1 ianvars an mis Semdgom. sasurvelia ufro adre gamoye-nebac. winamdebare standarti aseve cvlis Semdeg interpretaciebs:

• imk-2 ùcvleloba – sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapita-lizacia~.

• imk-18 ùcvleloba – alternatiuli meTodebi~.

bass 8-is gadasinjvis mizezebi

S2. buRaltruli aRricxvis saerTaSoriso standartebis sabWom winamdebare bass 8 gadasinja `buRaltruli aRricxvis saerTaSoriso standartebis gaumjobesebis” proeqtis farglebSi. es proeqti ganxorcielda im kiTxvebisa da kritikuli Se-niSvnebis gaTvaliswinebiT, romelic gamoiTqmeboda standartebis mimarT fasiani qaRaldebis maregulirebeli organoebis, profesionali buRaltrebisa da sxva dainteresebuli mxareebis mier. proeqtis miznebi iTvaliswinebda standartebSi arsebuli alternatiuli interpretaciebis, gameorebebisa da winaaRmdegobebis Semcirebas an sruliad aRmofxvras, aseve Tanxvedris sakiTxebis ganxilvasa da sxva aspeqtebis gaumjobesebas.

S3. bass 8-Tan mimarTebiT sabWos mTavari amocanebi iyo:

a) gamoericxa nebadarTuli alternatiuli meTodis gamoyeneba, romelic exeboda saaRricxvo politikis nebayoflobiTi Secvlis retrospeqtul gamoyenebasa da wina periodis Secdomebis Sesworebis mizniT monacemTa reqtrospeqtul gadaangariSebas;

b) standartidan amoeRo arsebiTi Secdomebis cneba;

g) mkafiod ganesazRvra miTiTebebis ierarqia, romliTac sawarmos xelmZRvanelo-bam unda ixelmZRvanelos saaRricxvo politikis SerCevisas maSin, rodesac ar arsebobs am sakiTxze specialuri standartebi da interpretaciebi;

d) ganesazRvra arsebiTi informaciis gamotovebisa da uzustobebis cneba da aRewe-ra, rogor gamoiyeneba arsebiTobis principi saaRricxvo politikis ganxorcie-lebisa da Secdomebis Sesworebis dros;

e) gaeTvaliswinebina imk-2-Si _ ùcvleloba – sesxiT sargeblobasTan dakavSire-buli danaxarjebis kapitalizacia’’ da imk-18-Si _ ùcvleloba – alternatiuli meTodebi“ _ miRweuli konsensusi.

S4. sabWos ar gadausinjia bass 8-iT gaTvaliswinebuli sxva moTxovnebi.

cvlilebebi wina moTxovnebSi

S5. qvemoT aRwerilia ZiriTadi cvlilebebi bass 8-is wina versiasTan SedarebiT.

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saaRricxvo politikis SerCeva

S6. bass 1-is _ `finansuri angariSgebis wardgena” _ moTxovnebi saaRricxvo politikis SerCevisa da gamoyenebis Sesaxeb gadmotanil iqna winamdebare standartSi. am stan-dartSi ganaxlebulia miTiTebebis ierarqia, romliTac unda ixelmZRvanelos sawar-mos xelmZRvanelobam saaRricxvo politikis SerCevisas, Sesabamisi standartisa da interpretaciis ararsebobis SemTxvevaSi.

arsebiToba

S7. standartSi ganmartebulia arsebiTi informaciis gamotoveba da arsebiTi uzustobe-bi. standarti gansazRvravs, rom:

a) finansuri angariSgebis saerTaSoriso standartebiT (fass) gaTvaliswinebuli saaRricxvo politika ar unda iqnes gamoyenebuli maSin, rodesac maTi gamoyene-bis Sedegi ar iqneba arsebiTi. es avsebs bass 1-Si moyvanil gancxadebas imis Sesa-xeb, rom saWiro ar aris fass-iT gaTvaliswinebuli ganmartebebis wardgena, Tu informacia araarsebiTia;

b) finansuri angariSgeba ar Seesabameba fass-s, Tu igi Seicavs arsebiT Secdomebs;

g) wina periodis arsebiTi Secdomebi restrospeqtulad unda Seswordes finansuri angariSgebis pirvel kompleqtSi, romelic gamosacemad damtkicda Secdomebis aRmoCenis Semdeg.

saaRricxvo politikis nebayoflobiTi Secvla da wina periodis Secdomebis gasworeba

S8. winamdebare standartiT moiTxoveba saaRricxvo politikis nebayoflobiTi cvlile-bebis retrospeqtuli gamoyeneba da informaciis retrospeqtuli xelaxali formu-lireba, wina periodis Secdomebis gasworebis mizniT. es standarti auqmebs bass 8-is wina versiiT gaTvaliswinebul nebadarTul alternatiul meTods:

a) saaRricxvo politikis Secvlis Sedegad warmoqmnili koreqtirebis Tanxis an wi-na periodis Secdomis gasworebis Tanxis CarTva mimdinare periodis mogebaSi an zaralSi; da

b) Sesadarisi informaciis ucvlelad warmodgena wina periodebis finansuri anga-riSgebebidan.

S9. nebadarTuli alternatiuli meTodis gauqmebis Sedegad wina periodis Sesadarisi informacia warmodgenili iqneba ise, TiTqos axali saaRricxvo politika yovel-Tvis gamoiyeneboda da wina periodSi adgili ar hqonia Secdomebs.

SeuZlebeli

S10. standartSi datovebulia „SeuZlebelis“ kriteriumi Sesadarisi informaciis Sec-vlis moTxovnisagan ganTavisuflebis SemTxvevaSi, rodesac saaRricxvo politikaSi momxdari cvlilebebi retrospeqtulad gamoiyeneba da xdeba wina periodis Secdo-mebis gasworeba. winamdebare standarti Seicavs ganmartebas „SeuZlebeli“ da miTi-Tebas misi interpretirebisaTvis.

S11. standartSi aseve aRniSnulia, rom rodesac mimdinare periodis dasawyisSi SeuZle-belia kumulaciuri Sedegis gansazRvra:

a) axali saaRricxvo politikis gamoyenebisa, yvela wina periodis mimarT; an

b) Secdomis wina periodebSi gavrceleba,

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sawarmo Sesadaris informacias cvlis imgvarad, TiTqos axali saaRricxvo politi-ka gamoiyeneboda an Secdoma gasworda perspeqtiulad, praqtikulad SesaZlebeli yvelaze adreuli TariRidan.

arsebiTi Secdomebi

S12. winamdebare standartSi gauqmebulia arsebiTi Secdomis cneba da, amdenad, gansxvave-bac arsebiT Secdomebsa da sxva mniSvnelovan Secdomebs Soris. standartSi ganmar-tebulia wina periodis Secdomebi.

ganmartebiTi SeniSvnebi

S13. winamdebare standartiT moiTxoveba da ara mxolod rekomendebulia, saaRricxvo politikaSi mosalodneli gardauvali cvlilebis Sesaxeb ganmartebis micema SeniS-vnebSi, rodesac sawarmom unda gamoiyenos axali standarti an interpretacia, rome-lic gamoqveynebulia, magram ZalaSi ar Sesula. amasTan, standartiT moiTxoveba cnobili an gonivrulad Sefasebadi informaciis asaxva, romelic dakavSirebulia sawarmos finansur angariSgebaze axali standartis an interpretaciis gamoyenebis SesaZlo gavlenis SefasebasTan, maTi gamoyenebis sawyis periodSi.

S14. winamdebare standartiT ufro detaluri ganmartebebis wardgena moiTxoveba saaR-ricxvo politikis cvlilebis an wina periodis Secdomebis gasworebis Sedegad miRe-buli koreqtirebis Tanxebis Sesaxeb. standartiT aseve moiTxoveba informaciis gan-marteba finansuri angariSgebis yoveli muxlisaTvis, romelic Seicvala, xolo Tu bass 33 _ `Semosavali aqciaze” _ mocemul sawarmoze vrceldeba - erT aqciaze sabazi-so da gazavebuli Semosavlis Sesaxebac.

sxva cvlilebebi

S15. saangariSgebo periodis mogebisa da zaralis wardgenis Sesaxeb moTxovnebi gadata-nil iqna bass 1-Si.

S16. winamdebare standarti Seicavs imk 18-iT _ùcvleloba – alternatiuli meTodebi“ gaTvaliswinebul konsensuss, kerZod:

a) sawarmo SearCevs da ucvlelad gamoiyenebs saaRricxvo politikas analogiuri operaciebisaTvis, sxva movlenebisa da pirobebisaTvis, im SemTxvevis garda, ro-desac Sesabamisi standartiT an interpretaciiT konkretulad moiTxoveba an ne-badarTulia muxlebis kategoriebad dayofa, romelTaTvisac SesaZloa marTebu-li iyos gansxvavebuli politika; da

b) Tu standartiT an interpretaciiT moiTxoveba an nebadarTulia kategoriebad amgvari dayofa, TiToeuli kategoriisaTvis SeirCeva da ucvlelad gamoiyeneba Sesabamisi saaRricxvo politika.

S16. imk 18-iT gaTvaliswinebuli konsensusi Seicavda imk-2-is _ ùcvleloba – sesxiT sar-geblobasTan dakavSirebuli danaxarjebis kapitalizacia” - konsensussac da moiTxo-veba, rom rodesac sawarmo SearCevs sesxiT sargeblobasTan dakavSirebuli dana-xarjebis kapitalizaciis politikas, man aRniSnuli politika unda gamoiyenos yvela Sesaferisi aqtivis mimarT.

S17. winamdebare standarti Seicavs saaRricxvo Sefasebis cvlilebis Sesaxeb ganmartebas.

S18. winamdebare standarti iTvaliswinebs gamonaklisebs (ganTavisuflebas), romelic Se-exeba saaRricxvo Sefasebebis cvlilebebis perspeqtiulad asaxvas mogebaSi an za-ralSi. masSi aRniSnulia, rom Tu saaRricxvo Sefasebis cvlileba ganapirobebs aqti-vebis an valdebulebebis Secvlas an dakavSirebulia sakuTari kapitalis muxlTan, misi aRiareba xdeba Sesabamisi aqtivis, valdebulebis an sakuTari kapitalis muxlis sabalanso Rirebulebis koreqtirebiT im periodSi, rodesac cvlileba moxda.

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mizani

1. winamdebare standarti gansazRvravs saaRricxvo politikis SerCevisa da misi Secvlis kriteriumebs. amasTanave, ganixilavs im kriteriumebsac, romlebic gamoyenebul unda iqnes saaRricxvo midgomebisa da ganmartebiTi SeniSvnebis SerCevisas saaRricxvo po-litikisa da saRricxvo Sefasebebis cvlilebisa da Secdomebis gasworebis dros. stan-darti miznad isaxavs sawarmos finansuri angariSgebis Sesabamisobis, saimedoobisa da Sesadarisobis gaumjobesebas.

2. saaRricxvo politikis ganmartebiTi SeniSvnebis moTxovnebi, garda imisa, romelic exeba saaRricxvo politikis cvlilebebs, asaxulia bass 1-Si _ ,,finansuri angariSgebis wardgena’’.

moqmedebis sfero

3. winamdebare standarti gamoiyeneba sawarmos saaRricxvo politikis SerCevisa da ga-moyenebisTvis, saaRricxvo politikisa da saaRricxvo Sefasebebis cvlilebebis asaxvisa da wina periodis Secdomebis gasworebisaTvis.

4. wina periodis Secdomebis gasworebisa da saaRricxvo politikis SecvliT gamowveu-li retrospeqtuli koreqtirebebis sagadasaxado efeqtebi aRiricxeba da ganmartebiT SeniSvnebSi aisaxeba bass 12-is _ ,,mogebidan gadasaxadebi” _ Sesabamisad.

ganmartebebi

5. winamdebare standartSi terminebi gamoyenebulia Semdegi mniSvnelobiT:

saaRricxvo politika aris garkveuli principebis, safuZvlebis, daSvebebis, wesebisa da praqtikuli meTodebis erToblioba, romlebic gamoiyeneba sawarmos finansuri an-ga- riSgebis momzadebisa da wardgenis dros.

saaRricxvo Sefasebis cvlileba es aris aqtivis an valdebulebis sabalanso Rirebu-lebaSi Sesworeba, an aqtivis perioduli gamoyenebis Tanxa, romelic gamomdinareobs misi mimdinare statusidan, an aqtivebTan da valdebulebebTan dakavSirebuli momava-li ekonomikuri sargeblis an valdebulebis Sefasebidan. saaRricxvo Sefasebebis cvlilebebi, romlebic gamowveulia axali informaciiT an axali movlenebiT, Sesaba-misad, ar warmoadgens Secdomebis gasworebas.

finansuri angariSgebis saerTaSoriso standartebi (fass) es aris standartebi da inerpretaciebi, romlebic miRebulia buRaltruli aRricxvis saerTaSoriso standar-tebis sabWos mier (basss). is moicavs:

a) finansuri angariSgebis saerTaSoriso standartebs;

b) buRaltruli aRricxvis saerTaSoriso standartebs;

g) finansuri angariSgebis interpretaciis saerTaSoriso komitetis an yofili in-terpretaciebis mudmivmoqmedi komitetis (imk) mier gamocemul interpretaciebs.

arsebiTi aRricxvis elementebis gamotoveba an daSvebuli uzustoba arsebiTia, Tu isini individualurad an erTobliobaSi gavlenas axdenen finansur angariSgebaze dayrdnobiT momxmareblebis mier miRebul ekonomikur gadawyvetilebebze. arse-biToba damokidebulia aRricxvis elementebis gamotovebis an uzustobis sididesa da

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bunebaze garemo pirobebis gaTvaliswinebiT. arsebiTobis ganmsazRvreli faqtori Se-iZleba iyos elementis sidide da buneba, an orive erTad.

wina periodis Secdomebi aris sawarmos finansur angariSgebaSi daSvebuli uzustoba an elementebis gamotoveba, warmoqmnili erTi an ramdenime periodis win imis gamo, rom ver iqna an arasworad iqna gamoyenebuli saimedo informacia, romelic:

a) xelmisawvdomi iyo, roca Sesabamisi periodis finansuri angariSgeba nebadarTu-li iyo sajaro gamoqveynebisaTvis; da

b) marTlzomierad mosalodneli iyo, rom moZiebuli da gaTvaliswinebuli iqnebo-da finansuri angariSgebis momzadebisa da wardgenis dros.

es Secdomebi moicavs maTematikuri Secdomebis Sedegebs, saaRricxvo politikis gamo-yenebaSi daSvebul Secdomebs, faqtebis uyuradRebod datovebis an araswori inter-pretaciis SemTxvevebsa da TaRliTobis SemTxvevebs.

retrospeqtulad gamoyeneba aris axali saaRricxvo politikis imdagvari gamoyeneba operaciebis, sxva movlenebisa da pirobebis mimarT, TiTqos es politika yovelTvis gamoiyeneboda.

retrospeqtulad gadaangariSeba aris finansuri angariSgebis elementebis Tanxebis aRiarebis, Sefasebisa da ganmartebebis gasworeba imgvarad, TiTqos wina periodSi Secdoma arasodes daSvebula.

SeuZlebelia _ standartis moTxovnis gamoyeneba SeuZlebelia, Tu sawarmo ver gamoi-yenebs mas yvela marTlzomieri mcdelobis Semdeg. SeuZlebelia konkretuli wina pe-riodisaTvis saaRricxvo politikaSi momxdari cvlilebis gamoyeneba retros-peqtulad, an Secdomis gasasworeblad retrospeqtuli gadaangariSeba, Tu:

a) retrospeqtuli gamoyenebis an retrospeqtulad gadaangariSebis efeqtebi dadge-nas ar eqvemdebareba;

b) retrospeqtulad gamoyeneba an retrospeqtulad gadaangariSeba iTxovs daSvebis gakeTebas imis Sesaxeb, Tu rogori iyo mocemul periodSi xelmZRvanelobis gan-zraxva; an

g) retrospeqtulad gamoyeneba an retrospeqtulad gadaangariSeba iTxovs Tanxebis mniSvnelovan Sefasebebs da SeuZlebelia sxva informaciidan obieqturad ganvas-xvaoT am Sefasebebis Sesaxeb informacia, romelic:

(i) uzrunvelyofs garemoebaTa Sesaxeb mtkicebulebebs, romlebic arsebobda im TariRisaTvis (TariRebisaTvis), roca es Tanxebi iyo aRiarebuli, Sefasebuli da ganmartebiT SeniSvnebSi asaxuli;

(ii) xelmisawvdomi iqneboda, roca mocemuli periodis finansuri angariSgeba ne-badarTuli iyo sajaro gamoqveynebisaTvis.

saaRricxvo politikis cvlilebebis perspeqtiulad gamoyeneba da saaRricxvo Sefase-baSi Setanili cvlilebebis efeqtis aRiareba, Sesabamisad, warmoadgens:

a) axali saaRricxvo politikis gamoyenebas operaciebis, sxva movlenebisa da piro-bebis mimarT im TariRis Semdeg, roca saaRricxvo politika Seicvala; da

b) saaRricxvo Sefasebebis cvlilebis efeqtis aRiarebas mimdinare da im momaval pe-riodebSi, romlebic am cvlilebis gavlenas ganicdian.

6. imis Sefaseba, SeiZleba Tu ara, rom gamotovebam an uzustobam gavlena moaxdinos in-formaciis momxmareblebis ekonomikur gadawyvetilebebze, anu iyos arsebiTi, moiT-xovs am informaciis momxmareblebis maxasiaTeblebis gaTvaliswinebas. finansuri an-gariSgebis momzadebis da wardgenis struqturuli safuZvlebis 25-e punqtSi aRniSnu-lia: ìgulisxmeba, rom finansuri angariSgebis informaciis momxmareblebs aqvT biz-nesis, ekonomikuri saqmianobisa da buRaltruli aRricxvis Sesabamisi codna da in-

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formaciis guldasmiT Seswavlis survili”. amgvarad, Sefasebam aucileblad unda ga-iTvaliswinos, Tu rogori zemoqmedebaa mosalodneli am maxasiaTeblebis mqone mom-xmareblebis ekonomikuri gadawyvetilebebis miRebaze.

saaRricxvo politika

saaRricxvo politikis SerCeva da gamoyeneba

7. roca standarti an interpretacia konkretulda exeba romelime operacias, sxva mov-lenas an garemoebas, saaRricxvo politika, romelic am SemTxvevaSi gamoiyeneba, unda ganisazRvros am standartis an interpretaciis gamoyenebiT da basss-is mier mocemuli standartis an interpretaciisaTvis gamocemuli Sesabamisi danergvis miTiTebebis gaTvaliswinebiT.

8. fass-Si Camoyalibebulia saaRricxvo politika, romelic basss-ma gadawyvita da Sede-gi asaxvas poulobs finansur angariSgebaSi, romelic Seicavs Sesabamis da saimedo in-formacias operaciebis, sxva movlenebis an pirobebis Sesaxeb, romlisTvisac igi gamo-iyeneba. es politika ar unda gamoiyenebodes maSin, roca misi gamoyenebis Sedegi ara-arsebiTia. amave dros, mizanSewonili ar aris ganxorcieldes an Seucvlelad darCes fass-dan araarsebiTi gadaxvevebi, sawarmos finansuri mdgomareobis, misi saqmianobis Sedegebis an fuladi nakadebis wardgenisas.

9. standartis an interpretaciisaTvis basss-is mier gamocemuli danergvis miTiTebebi ar warmoadgens Sesabamisi standartis nawils da, Sesabamisad, ar Seicavs moTxovnebs finansuri angariSgebisaTvis.

10. im SemTxvevaSi, Tu ar arsebobs standarti an interpretacia, romelic specialurad mocemuli operaciis, sxva movlenis an garemoebisaTvis gamoiyeneba, xelmZRvanelobam unda imsjelos saaRricxvo politikis SemuSavebisa da gamoyenebisas, romlis safuZ-velze miiReba informacia, romelic:

a) Seesabameba momxmareblebis ekonomikuri gadawyvetilebebis saWiroebas; da

b) saimedoa im TvalsazrisiT, rom finansuri angariSgeba:

(i) samarTlianad asaxavs sawarmos finansur mdgomareobas, saqmianobis Sede-gebsa da fuladi saxsrebis moZraobas;

(ii) gamoxatavs operaciebis, sxva movlenebis an pirobebis ekonomikur Sinaarss da ara formas;

(iii) neitraluria, e.i. Tavisufalia subieqturi damokidebulebisagan;

(iv) aris windaxeduli; da

(v) aris dasrulebuli yvela arsebiT aspeqtSi.

11. me-10 punqtSi aRniSnuli msjelobis dros xelmZRvanelobam unda mimarTos da gaiTva-liswinos Semdegi wyaroebis gamoyenebis SesaZlebloba ierarqiulad:

a) standartebisa da interpretaciebis moTxovnebi da miTiTebebi, romlebic dakavSi-rebulia msgavs da monaTesave sakiTxebTan; da

b) struqturul safuZvlebSi mocemuli aqtivebis, valdebulebebis, Semosavlebisa da xarjebis ganmartebebi, maTi aRiarebis kriteriumebi da Sefasebis koncef-ciebi.

12. me-10 punqtSi aRwerili msjelobis dros xelmZRvanelobas aseve SeuZlia mxedveloba-Si miiRos ukanaskneli oficialuri dokumentebi, romlebic ekuTvnis standartebis damdgen sxva organizacias, romelic iyenebs msgavs konceptualur bazas saaRricxvo standartebis Seqmnisas, aseve sxva saaRricxvo literatura da dargSi miRebuli praq-tika imdenad, ramdenadac isini ar ewinaaRmdegeba me-11 punqtSi CamoTvlil wyaroebs.

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saaRricxvo politikis ucvleloba

13. sawarmom unda airCios saaRricxvo politika da ucvlelad gamoiyenos msgavsi same-urneo operaciebisaTvis, sxva movlenis an pirobebisaTvis, Tu romelime standarti an interpretacia specialurad ar moiTxovs an nebas ar rTavs, moxdes elementebis kate-gorizacia, romlebisTvisac sxvadasxva politika SeiZleba misaRebi iyos. Tu standar-ti an interpretacia specialurad moiTxovs an nebas rTavs, moxdes elementebis amgva-ri kategorizacia, unda SeirCes Sesabamisi saaRricxvo politika da ucvlelad iyos gamoyenebuli TiToeuli kategoriisaTvis.

cvlilebebi saaRricxvo politikaSi

14. sawarmos saaRricxvo politikis Secvla mxolod im SemTxvevaSi SeuZlia, Tu cvli-leba:

a) moiTxoveba standartis an interpretaciis mier; an

b) uzrunvelyofs finansur angariSgebaSi ufro saimedo da Sesabamisi informaciis wardgenas sawarmos mier ganxorcielebuli sameurneo operaciebis, sxva movlene-bis an pirobebis gavlenis Sesaxeb sawarmos finansur mdgomareobaze, sameurneo saqmianobis Sedegebsa da fulad nakadebze.

15. finansuri angariSgebis momxmareblebs sWirdebaT sawarmos sxvadasxva periodis finansuri angariSgebis Sedareba, raTa gansazRvron finansuri mdgomareobis, same-urneo Sedegebisa da fuladi nakadebis cvlilebebi. maSasadame, erTi da igive saaR-ricxvo politika unda gamoiyenebodes yvela periodSi, im gamonaklisis garda, rodesac saaRricxvo politikis cvlileba akmayofilebs me-14 punqtSi CamoTvlil romelime kriteriums.

16. saaRricxvo politikis cvlilebas ar warmoadgens:

a) axali finansuri politikis gamoyeneba sameurneo operaciebisaTvis, sxva movle-nis an pirobebisaTvis, romelTa ekonomikuri Sinaarsi gansxvavebulia manamde momxdari analogiuri moqmedebisagan;

b) axali finansuri politikis gamoyeneba sameurneo operaciebisaTvis, sxva movle-nis an pirobebisaTvis, romlebic aqamde ar momxdara, an araarsebiTi iyo.

17. aqtivebis gadafasebis politikis Tavdapirveli gamoyeneba bass 16-is ,,ZiriTadi saSua-lebebi’’ an bass 38-is ,,aramaterialuri aqtivebi’’ _ Sesabamisad ganixileba rogorc sa-aRricxvo politikis cvlileba, rac unda aRiricxos bass 16-isa da bass 38-is Sesabami-sad da ara am standartis mixedviT.

18. punqtebi 19-31 ar miekuTvneba iseT saaRricxvo politikis cvlilebas, romelic me-17 punqtSi aris ganxiluli.

saaRricxvo politikaSi cvlilebebis Setana

19. 23-e punqtis Sesabamisad:

a) sawarmom saaRricxvo politikis cvlileba, romelic gamowveulia standartis an interpretaciis Tavdapirveli danergviT, unda aRricxos Sesabamisi standartis an interpretaciis gardamavali debulebebis Sesabamisad, Tu aseTi arsebobs; da

b) sawarmom retrospeqtulad unda gamoiyenos saaRricxvo politikis cvlileba, ro-melic gamowveulia standartis an interpretaciis Tavdapirveli danergviT, ro-desac Sesabamisi standarti an interpretacia ar Seicavs Sesabamis gardamaval de-bulebebs an cvlileba nebayoflobiTia.

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20. am standartis miznebisaTvis, standartis an interpretaciis vadaze adre gamoyenebis dawyeba ar warmoadgens saaRricxvo politikis nebayoflobiT cvlilebas.

21. Tu ar arsebobs standarti an interpretacia, romelic specialurad ama Tu im sameur-neo operacias, sxva movlenas an pirobebs exeba, maSin xelmZRvanelobas, me-12 punqtis Sesabamisad, SeuZlia gamoiyenos standartebis damdgeni sxva organos ukanaskneli ga-mocemebi, romelic msgavs konceptualur bazas iyenebs saaRricxvo standartebis Seqmi-nisas. Tu sawarmo aseT oficialur dokumentSi cvlilebis Setanis Semdeg Secvlis saa-Rricxvo politikas, maSin es cvlileba unda ganixilebodes rogorc saaRricxvo po-litikis nebayoflobiTi cvlileba.

retrospeqtulad gamoyeneba

22. 23-e punqtis Sesabamisad, roca saaRricxvo politikaSi momxdari cvlilebebi retros-peqtulad gamoiyeneba me-19 punqtis a) da b) punqtebis Sesabamisad, sawarmom cvlileba unda Seitanos sakuTari kapitalis yvela gavlenas daqvemdebarebul komponentSi, wardgenil saangariSgebo periodTagan yvelaze adreulis sawyis naSTSi da aseve TiToeuli wina periodis Sesabamis sxva Sesadaris TanxebSi imgvarad, TiTqos mocemu-li saaRricxvo politika yovelTvis gamoiyeneboda.

SezRudvebi retrospeqtulad gamoyenebaze

23. roca me-19 punqtis, a) da b) qvepunqtebi moiTxovs retrospeqtul gamoyenebas, maSin sa-aRricxvo politikis cvlileba unda gamoiyenebodes retrospeqtulad, garda im Sem-Txvevisa, roca SeuZlebelia konkretul periodze misakuTvnebeli gavlenis an cvli-lebis kumulaciuri Sedegis gansazRvra.

24. rodesac SeuZlebelia imis gansazRvra, ra gavlenas axdens wardgenili wina erTi an ramdenime periodis Sesadaris informaciaze konkretul periodze misakuTvnebeli sa-aRricxvo politikis cvlilebis Sedegi, maSin sawarmom axali saaRricxvo politika unda gamoiyenos aqtivebisa da valdebulebebis sabalanso RirebulebisaTvis, wardge-nil saangariSgebo periodTagan yvelaze adreulis dasawyisisaTvis, roca cvlilebis gakeTeba retrospeqtulad SesaZlebelia, rac SeiZleba mimdinare periodic iyos. amasTan, Sesabamisi Sesworebebi unda ganxorcieldes mocemuli periodis sakuTari ka-pitalis yvela gavlenas daqvemdebarebuli komponentis naSTSi.

25. rodesac mimdinare periodis dasawyisSi SeuZlebelia ganisazRvros axali saaRric-xvo politikis gamoyenebis agregirebuli efeqti yvela wina periodze, sawarmom unda Secvalos Sesadarisi informacia wardgenil saangariSgebo periodTagan yvelaze ad-reulidan moyolebuli, romlidanac es SesaZlebelia.

26. roca sawarmo axal saaRricxvo politikas retrospeqtulad iyenebs, igi gamoiye-nebs axal saaRricxvo politikas Sesadarisi informaciisaTvis, warsulSi wardge-nil saangariSgebo periodTagan yvelaze adreulisaTvis, roca es SesaZlebelia. axali saaRricxvo politikis retrospeqtulad gamoyeneba gasuli periodisaTvis maSin aris SeuZlebeli, Tu SeuZlebelia am periodis sawyis da saboloo naSTebze saaRricxvo politikis Secvlis kumulaciuri efeqtis gansazRvra. finansur angariS-gebaSi wardgenil periodebamde arsebul periodebTan dakavSirebuli Sesworebis TanxiT koreqtirdeba sakuTari kapitalis yvela gavlenas daqvemdebarebuli kom-ponentis wardgenil saangariSgebo periodTagan yvelaze ufro adreulis sawyisi naSTi. Cveulebriv, koreqtirdeba gaunawilebeli mogebebi. amave dros, SeiZleba Seicvalos kapitalis sxva komponentebic (magaliTad, standartTan an interpreta-ciasTan SesabamisobaSi moyvanis mizniT). nebismieri sxva informacia wina periode-bis Sesaxeb, rogoricaa magaliTad, warsuli finansuri monacemebis reziume, aseve unda Seicvalos SeZlebisdagvarad.

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27. roca sawarmosaTvis SeuZlebelia, axali saaRricxvo politikis retrospeqtulad gamoyeneba, radgan igi ver daadgens politikis gamoyenebis agregirebul efeqts yve-la wina periodisaTvis, maSin sawarmo 25-e punqtis Sesabamisad gamoiyenebs axal saaR-ricxvo politikas wardgenil saangariSgebo periodTagan yvelaze adreulidan moyo-lebuli, romdidanac es SesaZlebelia. amgvarad, igi aqtivebis, valdebulebebisa da sakuTari kapitalis raRac nawilis cvlilebis agregirebuli efeqtis ignorirebas ax-dens mocemul TariRamde. nebadarTulia saaRricxvo politikis Secvla im SemTxveva-Sic, Tu SeuZlebelia politikis perspeqtiulad gamoyeneba, nebismieri wina periodi-dan moyolebuli. 50-53-e punqtebSi gansazRvrulia, rodisaa SeuZlebeli axali saaR-ricxvo politikis gamoyeneba erTi an meti wina periodisaTvis.


28. rodesac standartis an interpretaciis Tavdapirveli SemoReba gavlenas axdens mim-dinare saangariSgebo periodze an romelime wina saangariSgebo periodze (garda im SemTxvevisa, rodesac SeuZlebelia koreqtirebis Tanxis gansazRvra), an gavlena vrceldeba momaval saangariSgebo periodze, sawarmom ganmartebiT SeniSvnebSi unda asaxos:

a) standartis an interpretaciis saTauri;

b) is faqti, rom cvlilebebi saaRricxvo politikaSi xorcieldeba misi gardamavali debulebebis mixedviT;

g) saaRricxvo politikis cvlilebis xasiaTi;

d) gardamavali debulebebis aRwera, gamoyenebis SemTxvevaSi;

e) gardamavali debulebebi, romlebic gavlenas axdens momaval saangariSgebo peri-odebze;

v) mimdinare saangariSgebo periodisaTvis da TiToeuli wardgenili wina saanga-riSgebo periodisaTvis, SesaZleblobis farglebSi, koreqtirebis Tanxa:

(i) finansuri angariSgebis TiToeuli muxlisaTvis, romelzec gavlenas axdens cvlileba;

(ii) erT aqciaze sabaziso da gazavebuli SemosavlisaTvis, Tu sawarmoze vrcelde-ba bass 33 _ `Semosavali aqciaze~;

z) SesaZleblobis farglebSi, koreqtirebis Tanxa wardgenil saangariSgebo perio-debamde arsebuli periodebisaTvis; da

T) garemoebebi, romlebmac gamoiwvia iseTi viTareba, rom SeuZlebelia me-19 (a) an (b) punqtiT gansazRvruli retrospeqtuli gamoyeneba konkretuli wina saangariS-gebo periodisaTvis, an wardgenil saangariSgebo periodebamde arsebuli perio-debisaTvis da aRwera imisa, Tu rogor da rodidan gamoiyeneba saaRricxvo poli-tikis cvlileba.

saWiro ar aris am ganmartebiTi SeniSvnebis ganmeoreba Semdgomi saangariSgebo peri-odebis finansur angariSgebebSi.

29. rodesac saaRricxvo politikis nebayoflobiTi cvlileba gavlenas axdens mimdinare saangariSgebo periodze an romelime wina saangariSgebo periodze, garda im SemTxve-visa, rodesac SeuZlebelia koreqtirebis Tanxis gansazRvra, an gavlena vrceldeba momaval saangariSgebo periodze, sawarmom ganmartebiT SeniSvnebSi unda gaaSuqos:

a) saaRricxvo politikis cvlilebis xasiaTi;

b) mizezebi, ris gamoc axali saaRricxvo politikis gamoyeneba ufro saimedo da Se-sabamis informacias iZleva;

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g) mimdinare saangariSgebo periodisaTvis da TiToeuli wardgenili wina saanga-riSgebo periodisaTvis, SesaZleblobis farglebSi, koreqtirebis Tanxa:

(i) finansuri angariSgebis TiToeuli muxlisaTvis, romelzec gavlenas axdens cvlileba;

(ii) erT aqciaze sabaziso da gazavebuli SemosavlisaTvis, Tu sawarmoze vrcelde-ba bass 33 _ `Semosavali erT aqciaze~;

d) SesaZleblobis farglebSi, koreqtirebis Tanxa wardgenil saangariSgebo perio-debamde arsebuli periodebisaTvis; da

e) garemoebebi, romlebmac gamoiwvia iseTi viTareba, rom SeuZlebelia retrospeq-tulad gamoyeneba konkretuli wina saangariSgebo periodisaTvis, an wardgenil saangariSgebo periodebamde arsebuli periodebisaTvis da imis aRwera, Tu ro-gor da rodidan gamoiyeneba saaRricxvo politikis cvlileba.

saWiro ar aris am ganmartebiTi SeniSvnebis ganmeoreba Semdgomi saangariSgebo peri-odebis finansur angariSgebebSi.

30. rodesac sawarmo ar iyenebs axal standarts an interpretacias, romelic gamocemu-lia, magram misi ZalaSi Sesvlis TariRi ar damdgara, sawarmom finansuri angariSgebis SeniSvnebSi unda ganamrtos:

a) Tavad es faqti; da

b) cnobili an racionalur Sefasebas daqvemdebarebuli informacia, romelic saWi-roa sawarmos finansur angariSgebaze axali standartis an interpretaciis Semo-Rebis SesaZlo gavlenis Sesafaseblad im periodSi, roca moxdeba maTi pirvelad gamoyeneba.

31. 30-e punqtis Sesabamisad, sawarmo ganmartebiT SeniSvnebSi urTavs:

a) axali standartis an interpretaciis saxelwodebas;

b) saaRricxvo politikaSi mosalodneli cvlilebis an cvlilebebis xasiaTs;

g) TariRs, romlisTvisac moiTxoveba standartis an interpretaciis SemoReba;

d) TariRs, romlisTvisac igi gegmavs standartis an interpretaciis SemoRebas;

e) erT-erTs, an

(i) zegavlenis ganxilvas, romelic mosalodnelia, rom eqneba standartis an in-terpretaciis SemoRebas sawarmos finansur angariSgebaze; an

(ii) am efeqtis konstantacias, Tu gavlena cnobili ar aris, an ar eqvemdebareba mi-saReb farglebSi Sefasebas.

cvlilebebi saaRricxvo SefasebebSi

32. samewarmeo saqmianobisaTvis damaxasiaTebeli garkveuli ganusazRvrelobisa da cva-lebadobis gamo, SeuZlebelia finansuri angariSgebis bevri muxlis zusti gaangariSe-ba, SesaZlebelia mxolod maTi miaxloebiTi Sefaseba. Sefasebis procesi gulisxmobs uaxles xelmisawvdom da saimedo informaciaze dafuZnebul msjelobas. magaliTad, Se-saZloa saWiro gaxdes Sefasdes:

a) uimedo valebi;

b) moZvelebuli sasaqonlo-materialuri faseulobebi;

g) finansuri aqtivebisa da valdebulebebis realuri Rirebuleba;

d) cveTadi aqtivebis sasargeblo momsaxurebis vada an SesaZlo ekonomikuri sargeb-lis miRebis sqema;

e) sagarantio valdebulebebi.

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33. racionaluri saaRricxvo Sefasebis gamoyeneba finansuri angariSgebis momzadebis Zi-riTadi momentia da mis sandoobas ar amcirebs.

34. Tu, garkveulwilad, Seicvleba garemoebebi, romelTa safuZvelzec moxda Sefaseba, an Tavs iCens axali informacia, an gaizrdeba gamocdileba, SesaZloa saWiro gaxdes Se-fasebis gadasinjva. Tavisi arsiT Sefasebis gadasinjva ar ukavSirdeba wina saangariS-gebo periodebs da ar warmoadgens Secdomis gasworebas.

35. Sefasebis safuZvlebis Secvla aris saaRricxvo politikis cvlileba da ara saaRric-xvo Sefasebis. rodesac Znelia saaRricxvo politikasa da saaRricxvo SefasebaSi mom-xdari cvlilebis erTmaneTisagan gamijvna, aseTi cvlileba ganixileba, rogorc saaR-ricxvo Sefasebis cvlileba.

36. saaRricxvo SefasebaSi momxdari cvlilebis Sedegi, garda 37-e punqtiT gansazRvruli cvlilebisa, aisaxeba mogebaSi an zaralSi perspeqtiulad:

a) im saangariSgebo periodSi, rodesac adgili hqonda cvlilebas, Tu es cvlileba zemoqmedebs mxolod aRniSnul saangariSgebo periodze; an

b) im saangariSgebo periodSi, romelSic moxda cvlileba da Semdgom periodebSi, Tu es cvlileba momaval periodebzec axdens zemoqmedebas.

37. saaRricxvo Sefasebis cvlileba aRiardeba Sesabamisi aqtivis, valdebulebis an saku-Tari kapitalis muxlis sabalanso RirebulebaSi im odenobiT, ra odenobiTac igi cvlilebas iwvevs aqtivebsa da valdebulebebSi, an zemoqmedebs sakuTari kapitalis muxlze im periodSi, rodesac cvlileba moxda.

38. saaRricxvo politikaSi momxdari cvlilebis perspeqtiuli aRiareba niSnavs, rom cvlileba exeba Sefasebis cvlilebis Semdgomi periodis sameurneo operaciebs, sxva movlenebsa da pirobebs. saaRricxvo Sefasebis cvlilebam SesaZloa zemoqmedeba moax-dinos mxolod mimdinare saangariSgebo periodis wminda mogeba-zaralze, an rogorc mimdinare, ise momavali saangariSgebo periodebis wminda mogeba-zaralze. magaliTad, uimedo valebis SefasebaSi momxdari cvlileba zemoqmedebas axdens mxolod mimdina-re saangariSgebo periodis mogeba-zaralze da, amdenad, igi mocemul periodSi aRiar-deba. magram cveTadi aqtivebis ekonomikuri sargeblis SesaZlo xasiaTis an aqtivebis sasargeblo momsaxurebis vadis SefasebaSi momxdari cvlilebebi zemoqmedebas axdens mimdinare periodis cveTis xarjze da aqtivebis sasargeblo momsaxurebis darCenili vadis yovel momdevno saangariSgebo periodze. orive SemTxvevaSi, mimdinare saanga-riSgebo periodTan dakavSirebuli cvlilebebis Sedegi aRiardeba rogorc mimdinare periodis Semosavlebi an xarjebi. Tu aRniSnuli cvlilebis Sedegebi gavlenas axdens momaval saangariSgebo periodebze, Sesabamisad aRiardeba momavali saangariSgebo periodebSi Semosavlebis an xarjebis saxiT.


39. ganmartebiT SeniSvnebSi sawarmom unda asaxos saaRricxvo SefasebaSi momxdari iseTi cvlilebis Sinaarsi da moculoba, romelic arsebiT gavlenas axdens mimdinare peri-odze an mosalodnelia, rom moaxdens momaval saangariSgebo periodebze. Tu SeuZle-belia momaval saangariSgebo periodebze am cvlilebis gavlenis gansazRvra, ar xde-ba misi ganmartebiT SeniSvnebSi asaxva.

40. Tu ganmartebiT SeniSvnebSi ar xdeba momaval saangariSgebo periodebze saaRricxvo politikis cvlilebis gavlenis sididis asaxva, radgan misi Sefaseba SeuZlebelia, sa-warmom ganmartebiT SeniSvnebSi unda asaxos Tavad es faqti.

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Secdomebi

41. Secdomebi SeiZleba daSvebul iqnes finansuri angariSgebis wardgenisas, misi calkeu-li elementis aRiarebisas, Sefasebisas an ganmartebiT SeniSvnebSi informaciis Tan-darTvis dros. finansuri angariSgeba ar akmayofilebs fass-is moTxovnebs, Tu Seicavs ganzrax daSvebul arsebiT Secdomebs an araarsebiT Secdomebs, raTa moxdes sawarmos finansuri mdgomareobis, finansuri Sedegebis an fuladi nakadebis winaswar gamiznu-lad warmoCena. mimdinare saangariSgebo periodis SesaZlo Secdomebi manam unda Ses-wordes, sanam moxdeba finansuri angariSgebis gamosacemad damtkiceba. amasTan, zog-jer arsebiTi Secdomebi mxolod momdevno saangariSgebo periodSi gamovlindeba. wi-na periodis amgvari Secdomis gassworeba unda ganxorcieldes momdevno saangariSge-bo periodis finansuri angariSgebis Sesadaris informaciaSi maTi gaTvaliswinebiT (ixileT 42-47-e punqtebi).

42. 43-e punqtis Sesabamisad, sawarmom retrospeqtulad unda Seasworos wina saangariS-gebo periodis arsebiTi Secdomebi gamosacemad nebadarTul pirvelive finansur an-gariSgebaSi mas Semdeg, rac Secdomebi gamovlinda da es unda gakeTdes Semdegi gziT:

a) im wardgenili saangariSgebo periodis (periodebis) Sesadarisi informaciis gadaangariSebiT, romelSic daSvebul iqna Secdoma; an

b) yvelaze adreuli saangariSgebo periodis aqtivebis, valdebulebebisa da sakuTa-ri kapitalis sawyisi naSTebis gadaangariSebiT, Tu Secdoma daSvebul iqna war-dgenil saangariSgebo periodTagan yvelaze wina periodamde.

SezRudvebi retrospeqtulad gadaangariSebaze

43. wina saangariSgebo periodis Secdoma unda gaswordes retrospeqtulad gadaangari-Sebis gziT, garda im SemTxvevisa, rodesac SeuZlebelia konkretul periodze misakuT-vnebeli gavlenis gansazRvra, an Secdomis kumulaciuri gavlenis dadgena.

44. rodesac SeuZlebelia Secdomis konkretul periodze misakuTvnebeli gavlenis gan-sazRvra erTi an meti wardgenili wina saangariSgebo periodis Sesadaris informaci-aze, sawarmom unda gadaiangariSos aqtivebis, valdebulebebisa da sakuTari kapitalis sawyisi naSTebi pirvelive saangariSgebo periodisaTvis, romlisTvisac SesaZlebe-lia retrospeqtulad gadaangariSeba (es SeiZleba iyos mimdinare saangariSgebo pe-riodic).

45. rodesac mimdinare saangariSgebo periodSi SeuZlebelia Secdomis kumulaciuri gav-lenis gansazRvra yvela wina saangariSgebo periodze, sawarmom unda gadaiangariSos Sesadarisi informacia, raTa perspeqtiulad gaasworos Secdoma, pirvelive praqtiku-lad SesaZlebeli TariRidan.

46. wina saangariSgebo periodis Secdomis Sesworebis Tanxa ar CairTveba im periodis mogebaSi an zaralSi, rodesac aRmoCenil iqna Secdoma. wina saangariSgebo periodeb-Tan dakavSirebuli nebismieri informacia, maT Soris warsuli finansuri monacemebis reziume, unda Seicvalos wardgenili, yvelaze adreuli SesaZlebeli periodisaTvis.

47. rodesac SeuZlebelia Secdomis sididis gansazRvra (magaliTad, saaRricxvo politi-kis gamoyenebaSi daSvebuli Secdoma) yvela wina saangariSgebo periodisaTvis, 45-e punqtis Tanaxmad, sawarmo Sesadaris informacias gadaiangariSebs perspeqtiulad pirvelive praqtikulad SesaZlebeli TariRidan. amdenad, is ar iTvaliswinebs am Ta-riRamde aqtivebis, valdebulebebisa da sakuTari kapitalis agregirebuli gadaanga-riSebis wils. 50-53-e punqtebSi gansazRvrulia, Tu rodis aris SeuZlebeli erTi an me-ti wina saangariSgebo periodis Secdomis gasworeba.

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48. Secdomis gasworeba gansxvavdeba saaRricxvo Sefasebebis cvlilebebisagan. saaRric-xvo Sefasebebi, Tavisi arsiT, miaxloebiTi mniSvnelobebia, romelTa gadaxedvac SeiZ-leba moxdes, Tu damatebiTi informacia gaxdeba cnobili. magaliTad, Semosulobis an zaralis aRiareba, gauTvaliswinebeli pirobiTi garemoebis Sedegad, ar aris Secdo-mis gasworeba.

wina saangariSgebo periodis Secdomebis ganmartebiT SeniSvnebSi asaxva

49. 42-e punqtis gamoyenebis dros, sawarmom ganmartebiT SeniSvnebSi unda asaxos Semdegi:

a) wina saangariSgebo periodis Secdomis xasiaTi;

b) TiToeuli wina saangariSgebo periodisaTvis, SesaZleblobis farglebSi, Seswo-rebis Tanxis moculoba:

(i) finansuri angariSgebis TiToeuli Sesabamisi muxlisaTvis; da

(ii) erT aqciaze sabaziso da gazavebuli SemosavlisTvis, Tu bass 33 vrceldeba sa-warmoze.

g) Sesworebis Tanxa wardgenil wina saangariSgebo periodTagan yvelaze adreulis dasawyisisaTvis; da

d) Tu konkretuli wina saangariSgebo periodisaTvis SeuZlebelia retrospeqtulad gadaangariSeba, garemoebebi, romlebmac gamoiwvia am pirobis arseboba. amasTana-ve, aRwera imisa, Tu rogor da rodidan moxda Secdomis gasworeba.

saWiro ar aris am ganmartebiTi SeniSvnebis gameoreba Semdgomi saangariSgebo peri-odebis finansur angariSgebebSi.

SeuZlebloba retrospeqtulad gamoyenebasa da retrospeqtulad gadaangariSebasTan mimarTebiT

50. zog SemTxvevaSi, SeuZlebelia wina erTi an ramdenime saangariSgebo periodis Sesada-risi informaciis Secvla imisaTvis, rom miRweul iqnes Sesadarisoba mimdinare saan-gariSgebo periodTan. magaliTad, SesaZloa wina saangariSgebo periodis (periode-bis) monacemebi ar iyos imgvarad Segrovebuli, rom axali saaRricxvo politikis retrospeqtulad gamoyenebis saSualebas ar iZleodes (51-53-e punqtebis miznebisaTvis, wina saangariSgebo periodebisaTvis perspeqtiulad gamoyenebis CaTvliT), an ret-rospeqtulad gadaangariSebis saSualebas ar iZleodes, wina saangariSgebo periodis Secdomis gasworebis mizniT, aseve SesaZloa informaciis aRdgena SeuZlebeli iyos.

51. xSirad aucilebelia Sefaseba gakeTdes saaRricxvo politikis gamoyenebisas finansu-ri angariSgebis iseTi elementebis mimarT, romelTa aRiareba an ganmartebiT SeniS-vnebSi asaxva moxda sameurneo operaciebTan, sxva movlenebTan Tu pirobebTan dakav-SirebiT. Sefaseba, Tavisi arsiT, subieqturia da SeiZleba ganxorcieldes saangariSgebo periodis damTavrebis Semdegac. Sefasebis ganxorcieleba potenciurad ufro rTulia, rodesac xdeba saaRricxvo politikis retrospeqtulad gamoyeneba, an wina saangariSgebo periodis Secdomis retrospeqtulad gadaangariSeba, radgan SeiZ-leba didi dro iyos gasuli gansaxilveli sameurneo operaciis, sxva movlenis Tu pi-robis moxdenidan. amasTanave, gasul saangariSgebo periodebTan dakavSirebuli Sefa-sebebis mizani igive rCeba, rac mimdinare saangariSgebo periodisaTvis. saxeldobr, Sefasebam unda asaxos garemoebebi, romlebic arsebobda sameurneo operaciis, sxva movlenis Tu pirobis moxdenisas.

52. amitom, axali saaRricxvo politikis retrospeqtulad gamoyenebisas, an wina saanga-riSgebo periodis Secdomis retrospeqtulad Sesworebisas, saWiroa sxva informacii-sagan ganvasxvaoT informacia, romelic:

a) uzrunvelyofs mtkicebulebebs im garemoebebze, romlebic arsebobda sameurneo operaciis, sxva movlenis Tu pirobis moxdenis TariR(eb)isTvis; da

bass 8


b) xelmisawvdomi unda yofiliyo Sesabamisi wina saangariSgebo periodis finansuri angariSgebis gamosacemad damtkicebis dros.

garkveuli tipis SefasebebisaTvis (magaliTad, realuri Rirebulebis Sefaseba, ro-melic eyrdnoba mniSvnelovan aradakvirvebad (araempiriul) amosaval monacemebs) Se-uZlebelia am tipis informaciis erTmaneTisagan gamijvna. rodesac axali saaRricxvo politikis retrospeqtuli gamoyeneba an Secdomebis gadaangariSeba moiTxovs mniS-vnelovani Sefasebis gakeTebas, romlisTvisac SeuZlebelia am ori tipis informaciis erTmaneTisagan gamijvna, SeuZlebelia axali saaRricxvo politikis retrospeqtulad gamoyeneba, an wina saangariSgebo periodis Secdomis retrospeqtulad gasworeba.

53. wina saangariSgebo periodis mimarT axali saaRricxvo politikis gamoyenebisas, an wina saangariSgebo periodis Tanxebis Sesworebisas, ar unda iqnes gamoyenebul ret-rospeqtuli xedva daskvnebis gamotanisas imasTan dakavSirebiT, Tu rogori iqneboda xelmZRvanelobis ganzraxva gasul saangariSgebo periodSi, an gasul saangariSgebo periodSi aRiarebuli, Sefasebuli Tu ganmartebiT SeniSvnebSi asaxuli Tanxebis Sefa-sebisas. magaliTad, rodesac sawarmo bass 19-is _ `daqiravebul momuSaveTa gasamrje-loebi” _ Sesabamisad asworebs wina saangariSgebo periodis Secdomas momuSaveTa mi-marT avadmyofobis saSvebulebo agregirebul valdebulebaSi, is ar iTvaliswinebs informacias momdevno saangariSgebo periodis uCveulod mkacri gripozuli sezonis Sesaxeb, rac xelmisawvdomi gaxda wina saangariSgebo periodis finansuri angariSge-bis gamosacemad damtkicebis nebarTvis gacemis Semdeg. is faqti, rom xSirad saWiroa mniSvnelovani Sefasebebis gamoTvla wina saangariSgebo periodebSi wardgenil Sesa-daris informaciaSi cvlilebis Setanisas, xels ar uSlis Sesadarisi informaciis koreqtirebis an Sesworebis saimedoobas.

standartis ZalaSi Sesvlis TariRi

54. winamdebare standarti gamoiyeneba wliuri periodebisaTvis, romelic iwyeba 2005 wlis 1 ianvars an mis Semdeg. misaRebia standartis vadaze adre gamoyenebac. Tu sawar-mo am standarts 2005 wlis 1 ianvramde dawyebuli periodisTvis gamoiyenebs, man amis Sesaxeb unda aRniSnos finansuri angariSgebis ganmartebiT SeniSvnebSi.

54a. [gauqmebulia]

54b. [gauqmebulia]

54g. 2011 wlis maisSi gamocemulma fass 13-ma _ `realuri Rirebulebis Sefaseba~ _ gamoiwvia 52-e punqtis Secvla. sawarmom zemoaRniSnuli cvlileba im saangariSgebo periodSi unda gamoiyenos, rodesac gamoiyenebs fass 13-s.

54d. 2013 wlis noemberSi gamocemulma fass 9-m _ `finansuri instrumentebi~ _ gamoiwvia 53-e punqtis Secvla da 54a da 54b punqtebis gauqmeba. sawarmom zemoaRniSnuli cvli-lebebi im saangariSgebo periodSi unda gamoiyenos, rodesac gamoiyenebs fass 9-is 2013 wlis noembris Secvlil versias.

sxva oficialuri dokumentebis gauqmeba

55. es standarti cvlis bass 8 _ ,,saangariSgebo periodis wminda mogeba an zarali, arse-biTi Secdomebi da cvlilebebi saaRricxvo politikaSi” (gadasinjuli 1993 wels).

56. mocemuli standarti cvlis Semdeg interpretaciebs:

a) imk-2 _ ùcvleloba _ sesxiT sargeblobasTan dakavSirebuli danaxarjebis kapita-lizacia~;

b) imk-18 _ ùcvleloba- alternatiuli meTodebi~.

bass 8


danarTi Sesworebebi sxva oficialur dokumentebSi

winamdebare danarTSi mocemuli cvlilebebi vrceldeba 2005 wlis 1 ianvars dawyebul an mis Semdgom periodebze. Tu romelime sawarmo vadaze adre gamoiyenebs am standarts, imave periodisTvis unda gamioiyenos es cvlilebebic.

* * * * *

cvlilebebi, romlebic Sevida am danarTSi 2003 wels standartis Sesworebisas, aisaxa wi-namdebare krebulis Sesabamis oficialur dokumentebSi.

bass 8


2003 wlis dekemberSi gamocemuli bass 8-is damtkiceba sabWos mier

buRaltruli aRricxvis saerTaSoriso standarti 8 _ ,,saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi’’ _ gamosacemad daamtkica buRaltruli aRricxvis sa-erTaSoriso standartebis sabWos ToTxmetma wevrma.

ser devid tvidi Tavmjdomare

tomas e. jonsi Tavmjdomaris moadgile

meri e. barsi

hans-georg brunsi

enToni T. kopi

robert p. garneti

gilbert jelardi

jeims j. lisenringi

uoren j. makgregori

patricia l. omeli

hari k. Smidi

jon T. smiti

jefri uiTingtoni

tacumi iamada

bass 8 ds


daskvnis safuZveli

bass 8 _ `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi~

winamdebare `daskvnis safuZveli” daerTvis bass 8-s, magram ar aris misi Semadgeneli nawili.

Sesavali

ds1. winamdebare ` daskvnis safuZvelSi” Sejamebulia buRaltruli aRricxvis saerTaSo-riso standartebis sabWos mier 2003 wels gadasinjvis dros gamoTqmuli mosazre-bebi bass 8-is _ `saangariSgebo periodis wminda mogeba an zarali, arsebiTi Secdo-mebi da cvlilebebi saaRricxvo politikaSi” _ Sesaxeb daskvnebis gamotanasTan da-kavSirebiT. sabWos calkeulma wevrma ufro didi mniSvneloba mianiWa zogierT faq-tors, sxva faqtorebTan SedarebiT.

ds2. 2001 wlis ivlisSi sabWom ganacxada, rom teqnikuri proeqtebis Tavdapirveli dRis wesrigis farglebSi igi ganaxorcielebda proeqts mTeli rigi standartebis, maT Soris, bass 8-is, dasaxvewad. es proeqti ganxorcielda im kiTxvebisa da kritikuli SeniSvnebis gaTvaliswinebiT, romlebic gamoiTqmeboda standartebis mimarT fasia-ni qaRaldebis maregulirebeli organoebis, profesionali buRaltrebisa da sxva dainteresebuli mxareebis mier. gaumjobesebis proeqtis miznebi iTvaliswinebda standartebSi arsebuli alternatiuli interpretaciebis, gameorebebisa da winaaR-mdegobebis Semcirebas an sruliad aRmofxvras, aseve Tanxvedris sakiTxebis ganxil-vasa da sxva aspeqtebis gaumjobesebas. 2002 wlis maisSi sabWom gamoaqveyna Tavisi winadadebebi gansaxilvel proeqtSi `buRaltruli aRricxvis saerTaSoriso stan-dartebis gaumjobeseba”, xolo komentarebis miRebis saboloo TariRad gamoacxada 2002 wlis 16 seqtemberi. sabWom 160 werili miiRo, romelic Seicavda komentarebs gansaxilveli proeqtis Sesaxeb.

ds3. winamdebare standarti, bass 8-Tan SedarebiT, mniSvnelovnad Seicvala. sabWos gan-zraxuli ar hqonda wina standartis yvela im moTxovnis gadasinjva, romelic Seexe-boda saaRricxvo politikis SerCevasa da gamoyenebas, saaRricxvo politikasa Tu saaRricxvo SefasebebSi momxdari cvlilebebis aRricxvas, aseve Secdomebis koreqti-rebas. Sesabamisad, winamdebare `daskvnis safuZvelSi” ganixiluli ar aris bass 8-is is moTxovnebs, romlebic sabWom ar gadasinja.

nebadarTuli alternatiuli meTodebis gauqmeba

ds4. bass 8-is wina versia iTvaliswinebda nebadarTul alternatiul meTodebs saaRric-xvo politikaSi momxdari nebayoflobiTi cvlilebebisa (punqti 54-57) da arsebiTi Secdomebis koreqtirebis (punqti 38-40) asaxvisaTvis. aRniSnuli alternatiuli meTo-debis mixedviT:

a) saaRricxvo politikaSi momxdari cvlilebis retrospeqtuli gamoyenebis Sede-gad miRebuli koreqtirebis Tanxa CairTveboda mimdinare periodis mogebaSi an zaralSi; da

b) arsebiTi Secdomis koreqtirebis Tanxa CairTveboda mimdinare periodis mogeba-Si an zaralSi.

ds5. orive SemTxvevaSi, Sesadarisi informaciis wardgena ise xdeboda, rogorc wina pe-riodebis angariSgebaSi iyo warmodgenili.

bass 8 ds


ds6. sabWom saaRricxvo politikaSi momxdari cvlilebebisa da Secdomebis koreqtirebis alternatiuli meTodebis gauqmeba miiCnia bass 8-is wina versiis mniSvnelovan gaum-jobesebad. winamdebare standartiT gauqmebulia yvela nebadarTuli alternatiuli meTodi da moiTxoveba saaRricxvo politikaSi momxdari cvlilebebisa da wina pe-riodis Secdomebis retrospeqtulad asaxva.

ds7. sabWom gadawyvita, rom wina periodis Sesadarisi informaciis retrospeqtulad warmodgena umjobesia adrindel nebadarTul alternatiul meTodebTan SedarebiT, radgan axali retrospeqtulad gamoyenebis meTodis meSveobiT:

a) im periodis mogeba an zarali, rodesac adgili hqonda cvlilebas, ar Seicavs sa-aRricxvo politikaSi momxdari cvlilebebis Sedegebs an wina periodebTan da-kavSirebul Secdomebs;

b) wina periodebis Sesaxeb warmodgenili informacia mimdinare periodis informa-ciis mosamzadeblad gamoyenebuli meTodebis analogiurad mzaddeba da amitom igi Sesadarisia. es informacia Seicavs xarisxobriv Tvisebas, romelic gansaz-Rvrulia `finansuri angariSgebis momzadebisa da wardgenis struqturul safuZ-vlebSi” da warmoadgens yvelaze saWiro informacias Semosavlebisa da xarjebis tendenciis gasaanalizeblad;

g) wina periodidan warmodgenil Sesadaris informaciaSi ganmeorebiT ar CairTve-ba wina periodis Secdomebi.

ds8. `gansaxilveli proeqtis” zogierTi respondentis dasabuTebiT adre nebadarTuli alternatiuli meTodebi ukeTesia, radgan:

a) wina periodis Secdomebis koreqtireba wina periodis informaciis gadaanga-riSebiT warmoadgens retrospeqtuli xedvis gaumarTlebel gamoyenebas;

b) saaRricxvo politikaSi momxdari cvlilebebis Sedegebisa da Secdomebis koreq-tirebis Tanxebis asaxva mimdinare periodis mogebaSi an zaralSi, finansuri an-gariSgebis momxmareblebis TvalSi kidev ufro xazs usvams maT; da

g) sawarmos saqmianobis Sedegad gaunawilebel mogebaSi dakreditebuli an dade-betebuli yoveli Tanxa ukve aRiarebulia garkveuli periodis mogebaSi an zaralSi.

ds9. sabWom gadawyvetileba miiRo, rom wina periodis Secdomis koreqtirebis mizniT, wi-na periodis informaciis xelaxali formulireba (gadaangariSeba) ar warmoadgens retrospeqtuli xedvis gaumarTlebel gamoyenebas, radgan wina periodis Secdomebi ganisazRvreba rogorc wina finansuri angariSgebis gamosacemad damtkicebamde arse-buli informaciis gamouyenebloba an arasaTanado gamoyeneba, romlis mopoveba da aRniSnul finansur angariSgebaSi asaxva gonivrulad mosalodneli iyo.

ds10. sabWom aseve gadawyvita, rom winamdebare standartis 28-e, 29-e da 49-e punqtebSi mo-cemuli saaRricxvo politikis cvlilebebisa da wina periodis Secdomebis koreqti-rebis Tanxebis asaxvam unda uzrunvelyos maTi Sedegebis sakmarisad naTlad warmo-Cena finansuri angariSgebis momxmareblebisaTvis.

ds11. sabWom aseve gadawyvita, rom nakleb mniSvnelovania sameurneo saqmianobis Sedegad gaunawilebel mogebaSi dakreditebuli an dadebetebuli Tanxebis asaxva garkveuli periodis mogebaSi an zaralSi, vidre is, rom TiToeuli periodisaTvis warmodge-nili mogeba an zarali samarTlianad asaxavdes sameurneo garigebebisa da sxva mov-lenebis Sedegebs, romlebsac adgili aqvs mocemul periodSi.

bass 8 ds


arsebiT Secdomebsa da wina periodis sxva mniSvnelovan Secdomebs Soris gansxvavebis aRmofxvra

ds12. winamdebare standartiT gauqmebulia sxvaoba arsebiT Secdomebsa da wina periodis sxva mniSvnelovan Secdomebs Soris. sabWom daaskvna, rom standartis wina versiiT gaTvliswinebuli àrsebiTi Secdomebis” ganmartebis Tanmimdevrulad interpreti-reba rTuli iyo, radgan am ganmartebis mTavari maxasiaTebeli – rom amgvari Sec-doma ganapirobebs erTi an meti wina periodis finansuri angariSgebis arasaimedo-obas – aseve axasiaTebda wina periodis sxva mniSvnelovan Secdomebs.

im standartis an interpretaciis gamoyeneba, romelic konkretulad mocemul muxls exeba

ds13. `gansaxilvel proeqtSi” SemoTavazebuli iyo, rom rodesac romelime standarti an interpretacia finansur angariSgebaSi asaxul romelime muxls exeba, mis mimarT ga-moyenebuli saaRricxvo politika (politikebi) ganisazRvreba Semdegi prioritetu-li TanmimdevrobiT:

a) Sesabamisi standarti (im danarTebis CaTvliT, romelic mocemuli standartis na-wils warmoadgens);

b) interpretacia; g) is danarTebi, romlebic ar warmoadgens mocemuli standartis nawils;

d) miTiTebebi mocemuli standartis gamoyenebis Sesaxeb. ds14. sabWom gadawyvita, rom ar daewesebina moTxovnaTa ierarqiuloba aseTi SemTxveve-

bisaTvis. winamdebare standartiT moiTxoveba mxolod Sesabamisi standartebisa da interpretaciebis gamoyeneba. amasTan, igi ar miuTiTebs danarTebze.

ds15. sabWom gadawyvita, rom standartebs upiratesobas ar mianiWebda interpretaciebTan SedarebiT, radgan finansuri angariSgebis saerTaSoriso standartebi (fass) Seicavs interpretaciebs, romelTa statusi standartebis analogiuria. TiToeuli standar-tis SesavalSi ganmartebulia, Tu ra masala Seadgens fass-is moTxovnebsa da ra aris `miTiTebebi gamoyenebis Sesaxeb”1. termini `danarTi” gamoiyeneba mxolod im masalis mimarT, romelic fass-is nawils Seadgens.

stantartebis damdgeni sxva organoebis oficialuri dokumentebi

ds16. `gansaxilvel proeqtSi” SemoTavazebuli iyo, rom im SemTxvevaSi, Tu ar arsebobs mocemuli muxlis Sesabamisi standarti an interpretacia, sawarmos xelmZRvaneloba SeimuSavebs da gamoiyenebs saaRricxvo politikas sxva miTiTebebTan erTad, stan-dartebis damdgeni sxva organoebis mier momzadebuli im dokumentebis gaTvaliswi-nebiT, romlebic saaRricxvo standartebis SemuSavebis analogiur konceptualur sa-fuZvels efuZneba. `gansaxilveli proeqtis” respondentebis komentarebis mixedviT, amiT sawarmoebs moeTxovebaT gaiTvaliswinon standartebis sxvadasxva damdgeni organos mier gamocemuli oficialri dokumentebi, rodesac bass-is miTiTebebi ar arsebobs. zogierTi komentatori asabuTebda, rom, magaliTad, SesaZloa moiTxove-bodes àSS-is sayovelTaod miRebuli buRaltruli aRricxvis principebis” yvela komponentis gaTvaliswineba zogierT TemasTan dakavSirebiT. am komentarebis gan-xilvisas sabWom gadawyvita, winamdebare standartSi mieTiTebina, rom amgvari do-kumentebis gaTvaliswineba nebayoflobiTia (ix. winamdebare standartis p. 12).

1. 2007 wels sabWos acnobes, rom me-7 da me-9 punqtebi winaaRmdegobaSi modioda da SeiZleba arasworad yofiliyo aRqmuli danergvis miTiTebebis savaldebulo gamoyenebis moTxovna. sabWom Secvala me-7, me-9 da me-11 punqtebi 2008 wlis maisSi gamocemuli dokumentis _ fass-is gaumjobeseba _ meSveobiT, raTa naTeli gamxdariyo, rom mxolod is miTiTebebi miiCneva savaldebulod, romlebic fass-is ganuyofel nawils warmoadgens.

bass 8 ds


ds17. rogorc `gansaxilveli proeqtiT” iyo SemoTavazebuli, winamdebare standartSi aR-niSnulia, rom standartebis damdgeni sxva organoebis dokumentebi mxolod maSin gamoiyeneba, Tu isini ar ewinaaRmdegeba:

a) analogiur da momijnave sakiTxebTan dakavSirebuli standartebisa da interpre-taciebis moTxovnebsa da miTiTebebs; da

b) `struqturuli safuZvlebiT” gaTvaliswinebul aqtivebis, valdebulebebis, Se-mosavlebisa da xarjebis ganmartebebs, maTi aRiarebis kriteriumebsa da Sefase-bis koncefciebs.

ds18. winamdebare standartSi miTiTebulia standartebis damdgeni sxva organoebis uax-lesi dokumentebi, radgan im SemTxvevaSi, Tu dokumentebi gauqmebulia an Seicvala, standartebis damdgen saTanado organos Sesabamisad aRar miaCnia, rom es dokumen-tebi Seicavs buRaltruli aRricxvis saukeTeso praqtikas.

ds19. miRebul komentarebSi miTiTebuli iyo, rom `gansaxilveli proeqtis” mixedviT cxa-di ar iyo, saaRricxvo politikaSi momxdari cvlileba, standartebis damdgeni sxva organos mier SemuSavebuli dokumentebis Secvlis Semdeg, unda aisaxos Tu ara mo-cemuli dokumentis gardamavali debulebebis mixedviT. rogorc zemoT aRiniSna, standartiT arc erT SemTxvevaSi savaldebulo ar aris standartebis damdgeni sxva organoebis mier SemuSavebuli dokumentebis gamoyeneba. Sesabamisad, sabWom gadaw-yvita naTlad ganemarta, rom saaRricxvo politikaSi momxdari cvlileba unda aRi-ricxos da aisaxos rogorc saaRricxvo politikaSi momxdari nebayoflobiTi cvli-leba (ix. winamdebare standartis 21-e punqti). amdenad, sawarmos ar moeTxoveba ixelmZRvanelos standartebis damdgeni sxva organos mier SemuSavebuli gardamava-li debulebebiT, Tu isini ar Seesabameba winamdebare standartSi miTiTebuli saaR-ricxvo politikis nebayoflobiTi cvlilebis asaxvis meTods.

arsebiToba

ds20. winamdebare standartSi naTqvamia, rom saWiro ar aris fass-Si miTiTebuli saaR-ricxvo politikis gamoyeneba, rodesac maTi gamoyenebis Sedegi arsebiTi ar aris. masSi aseve aRniSnulia, rom finansuri angariSgeba ar Seesabameba fass-s, Tu isini Seicavs arsebiT Secdomebs. amasTan, wina periodis arsebiTi Secdomebi koreqtire-bul unda iqnes finansuri angariSgebis im pirvel kompleqtSi, romlis wardgenac nebadarTuli iyo Secdomebis aRmoCenis Semdeg. winamdebare standarti Seicavs arsebiTi muxlebis gamotovebisa da uzustobebis ganmartebas, romelic efuZneba bass 1-is _ `finansuri angariSgebis wardgena~ da struqturuli safuZvlebis wina versia-Si aRweril arsebiTobis cnebas.

ds21. buRaltruli aRricxvis saerTaSoriso standartebis wina winasityveobaSi aRniSnu-li iyo, rom buRaltruli aRricxvis saerTaSoriso standartebi gankuTvnili ar iyo araarsebiTi muxlebisaTvis. finansuri angariSgebis saerTaSoriso standarte-bis winasityveoba ar Seicavs analogiur ganacxads. sabWom komentarebi miiRo, rom am ganacxadis winasityveobidan amoReba SesaZloa ise iyos gagebuli, rom fass-iT gaTvaliswinebuli saaRricxvo politika (Sefasebis moTxovnebis CaTvliT) sawarmos mier gamoyenebul unda iqnes araarsebiTi muxlebis mimarT. miuxedavad amisa, sabWom gadawyvita, rom arsebiTobis cneba mocemuli unda iyos standartebSi da ara winasityvaobaSi.

ds22. arsebiTobis Sesaxeb cneba or standartSia mocemuli. gadasinjuli bass 1 _ `finansu-ri angariSgebis wardgena” kvlav iTvaliswinebs am cnebis gamoyenebas ganmartebebis mimarT. bass 8-Si miTiTebulia arsebiTobis cnebis gamoyeneba saaRricxvo politiki-sa da Secdomebis gasworebasTan mimarTebiT (maT Soris, muxlebis Sefasebisas daS-vebuli Secdomebis mimarT).

bass 8 ds


moTxovnebis Sesrulebidan ganTavisuflebis kriteriumi

ds23. bass 8-is wina versia Seicavda SeuZleblobis cnebis gamoyenebas saaRricxvo politi-kis nebayoflobiTi cvlilebebis retrospeqtuli gamoyenebis, arsebiTi Secdomebis retrospeqtuli gadaangariSebisa da Sesabamisi ganmartebiTi SeniSvnebis wardgeni-sagan ganTavisuflebas, rodesac am muxlebis mimarT nebadarTuli alternatiuli meTodi ar iyo gamoyenebuli. `gansaxilvel proeqtSi” SemoTavazebulia retrospeq-tuli gamoyenebisa da retrospeqtuli gadaangariSebis moTxovnisagan ganTavisuf-leba, Tu es moiTxovs arasaWiro danaxarjebs an Zalisxmevas.

ds24. `gansaxilveli proeqtis” Sesaxeb miRebuli komentarebis gaTvaliswinebiT, sabWom gadawyvita, rom sawarmos xelmZRvanelobis Sefasebis mixedviT arasaWiro danaxar-jebis an Zalisxmevis gawevisagan gaTavisuleba metad subieqturia da SeuZlebelia misi erTnairad gamoyeneba sxvadasxva sawarmos mier. amasTan, sabWom gadawyvita, rom danaxarjebisa da sargeblis dabalanseba warmoadgens sabWos amocanas, rode-sac igi gansazRvravs saaRricxvo politikas da ara sawarmoebisas, rodesac isini ixelmZRvaneleben am moTxovnebiT. amitom, sabWom gadawyvita, rom bass 8-is wina versiaSi daetovebina `SesaZleblobis~ kriteriumi, moTxovnebis Sesrulebidan gan-Tavisuflebis mizniT. es gavlenas moaxdens winamdebare standartebis 23-25, 39-e da 43-45 punqtebiT gaTvaliswinebul ganTavisuflebis SemTxvevebze. SesaZlebloba er-TaderTi safuZvelia, romlis mixedviTac standartebi da interpretaciebi iTvalis-wineben calkeuli moTxovnebidan ganTavisuflebas, rodesac maTi dakmayofileba mniSvnelovan danaxarjebTan aris dakavSirebuli1.

cnebis `SeuZlebelia” gansazRvra

ds25. sabWom gadawyvita naTlad ganemarta, ras niSnavs „SeuZlebelia“ saaRricxvo poli-tikis Secvlis retrospeqtuli gamoyenebisa da wina periodis Secdomebis reqtros-peqtuli gasworebis konteqstSi.

ds26. zogierTi komentatoris mosazrebiT, saaRricxvo politikis Secvlis retrospeqtu-li gamoyenebisa da wina periodis Secdomebis gasworebis mizniT, reqtrospeqtuli gadaangariSeba SeuZlebelia garkveuli wina periodis mimarT, rodesac saWiroa mniSvnelovani Sefasebebis gakeTeba mocemuli periodis garkveuli TariRisaTvis. sabWom gadawyvita, rom ufro daeviwroebina SeuZleblobis cneba im faqtoris gamo, rom xSirad saWiroa mniSvnelovani Sefasebebi, rodesac xdeba wina periodebis Sesa-darisi informaciis koreqtireba, rac ar gamoricxavs Sesadarisi informaciis sai-medo koreqtirebas an Sesworebas. amdenad, sabWom gadawyvita, rom sxva informacii-dan im informaciis obieqturad gancalkevebis SeuZlebloba, romelic Seicavs im Ta-riRisaTvis (TariRebisaTvis) arsebuli garemoebebis dasabuTebas, rodesac aRiare-bul, Sefasebul da wardgenil unda iqnes es Tanxebi da rac aseve xelmisawvdomi iq-neboda am wina periodis finansuri angariSgebis gamosacemad damtkicebis dros, is faqtoria, romelic gamoricxavs wina periodebis Sesadarisi informaciis saimedod koreqtirebas an Sesworebas (ix. „SeuZlebelia“ cnebis ganmartebis `g” qvepunqti da winamdebare standartis 51-e da 52-e punqtebi.

ds27. standartSi miTiTebulia, rom retrospeqtuli xedva ar unda iqnes gamoyenebuli, rodesac axali saaRricxvo politika wina periodis mimarT gamoiyeneba, an xdeba wi-na periodis Tanxebis Sesworeba, wina periodSi sawarmos xelmZRvanelobis ganzrax-vaTa Sesaxeb daSvebebis gakeTebisas an wina periodis Tanxebis Sefasebisas. amis mi-zezia is, rom wina periodSi sawarmos xelmZRvanelobis ganzraxvis obieqturad Se-faseba SeuZlebelia Semdgom periodSi, xolo iseTi informaciis gamoyeneba, rome-

1. 2006 wels basss-ma gamosca fass 8 _ `saoperacio segmentebi~. rogorc axsnili iyo fass 8-is daskvnis safuZvlis ds46 da ds47 punqtebSi, es fass-i ganTavisuflebas iTvaliswinebs zogierTi moTxovnisgan, Tu aucilebeli informacia ar arsebobs da misi damuSaveba Zviri jdeba.

bass 8 ds


lic wina periodis (periodebis) finansuri angariSgebis gamosacemad damtkicebis dros ar arsebobda, Seusabamo iqneboda reqtrospeqtuli gamoyenebisa da retro-speqtuli gadaangariSebis ganmartebasTan.

praqtikuli SeuZleblobis gamo moTxovnebis Sesrulebidan ganTavisuflebis gamoyeneba

ds28. standartSi miTiTebulia, rodesac SeuZlebelia ganisazRvros axali saaRricxvo po-litikis gamoyenebis kumulaciuri gavlena wina periodebze, an Secdomis kumulaciu-ri gavlena wina periodebze, sawarmo Sesadaris informacias ise cvlis, TiTqos ga-moyenebul iqna axali saaRricxvo politika an Secdoma perspeqtiulad gasworda, yvelaze adreuli praqtikulad SesaZlebeli TariRidan. ixileT winamdebare stan-dartis 25-e da 45-e punqtebi. es moTxovna bass 8-is wina versiis 52-e punqtis analo-giuria, Tumca igi mxolod saaRricxvo politikis cvlilebebze ar vrceldeba. sab-Wom gadawyvita amgvari debulebebi winamdebare standartSi Seetana, radgan igi eTanxmeba miRebul komentarebs imis Sesaxeb, rom umjobesia perspeqtiuli gamoyene-bis moTxovna yvelaze adreuli SesaZlebeli periodis dasawyisidan, vidre dasaSvebi iyos saaRricxvo politikis Secvla mxolod maSin, rodesac sawarmos Se-uZlia wina periodebze am cvlilebis kumulaciuri gavlenis gansazRvra, mimdinare periodis dasawyisSi.

ds29. `gansaxilveli proeqtiT” SemoTavazebuli winadadebebis Sesabamisad, winamdebare standarti iTvaliswinebs saaRricxvo politikis cvlilebebis retrospeqtuli gamo-yenebidan ganTavisuflebas SeuZleblobis gamo, maT Soris im cvlilebebis retros-peqtuli gamoyenebidan, romelic ganxorcielda Sesabamisi standartis an interpre-taciis gardamavali debulebebis mixedviT. bass 8-is wina versiaSi miTiTebuli iyo retrospeqtuli gamoyenebis moTxovnidan ganTavisufleba saaRricxvo politikis mxolod nebayoflobiTi Secvlis SemTxvevaSi. amdenad, standartis an interpretaci-is gardamavali debulebebis mixedviT ganxorcielebuli cvlilebebis mimarT, moT-xovnebidan ganTavisuflebis gamoyeneba damokidebuli iyo mocemuli standartis an interpretaciis teqstze. sabWom ganavrco moTxovnidan ganTavisufleba, radgan man gadawyvita, rom moTxovnidan ganTavisufleba aseve vrceldeba retrospeqtulad ga-moyenebuli saaRricxvo politikis yvela cvlilebaze.

ganmartebiTi SeniSvnebi axlad gamoqveynebuli standartebisa da interpretaciebis mosalodneli gamoyenebis Sesaxeb

ds30. winamdebare standartiT sawarmos moeTxoveba ganmartebebi maSin, rodesac mas jer ar gamouyenebia axali standarti an interpretacia, romlebic gamoqveynda, magram ZalaSi ar aris Sesuli. sawarmos moeTxoveba SeniSvnaSi ganmartos, rom mas jer ar gamouyenebia mocemuli standarti anUinterpretacia, aseve cnobili an gonivruli Sefaseba, romelic dakavSirebulia sawarmos finansur angariSgebaze axali standar-tis an interpretaciis gamoyenebis SesaZlo Sedegis SefasebasTan, maTi Tavdapirve-li gamoyenebis periodSi (punqti 30-e). standarti aseve Seicavs miTiTebebs im calke-uli ganmartebebis Sesaxeb, romelTa wardgenac unda gaiTvaliswinos sawarmom am moTxovnis Sesrulebisas (punqti 31-e).

ds31. winamdebare standartis 30-e da 31-e punqtebi gansxvavdeba `gansaxilvel proeqtSi” warmodgenili winadadebebisagan, Semdegi TvalsazrisiT:

a) masSi aRniSnulia, rom sawarmom informacia unda asaxos mxolod maSin, Tu is cnobilia an gonivrulad Sefasebadia. es ganmarteba pasuxobs `gansaxilveli proeqtis” Sesaxeb Semosul komentarebs _ `gansaxilveli proeqtis” mixedviT ganmartebebis wardgena zogjer SeuZlebelia;

bass 8 ds


b) radgan `gansaxilveli proeqti” gvTavazobda am ganmartebebis wardgenas, winam-debare standartis 31-e punqti amJamad Seicavs iseT ganmartebebs, romelTa war-dgena unda ganixilos sawarmom, raTa daakmayofilos 30-e punqtiT gaTvaliswine-buli zogadi moTxovnebi. es moTxovna fokusirebulia ganmartebis mizanze da `gansaxilveli proeqtis” Sesaxeb miRebuli komentarebis sapasuxod, romelTa mi-xedviTac es moTxovnebi aSS-is sayovelTaod miRebuli buRaltruli aRricxvis principebiT gaTvaliswinebul ganmartebiT moTxovnebze ufro mkacria, rac cxadyofs sabWos ganzraxvas_dauaxlovdes aSS-is moTxovnebs da ara imas, rom ufro mkacri iyos.

saaRricxvo SefasebebSi momxdari cvlilebebis Sedegebis aRiareba

ds32. `gansaxilvel proeqtSi” SemoTavazebuli iyo, rom SenarCunebuliyo bass 8-is wina versiis moTxovna, saaRricxvo politikis cvlilebis mogebaSi an zaralSi aRiarebis Sesaxeb:

a) im periodSi, rodesac cvlileba moxda, Tu es cvlileba mxolod am periodze ax-dens gavlenas; an

b) am periodSi da aseve momaval periodebSi, Tu es cvlileba orive periodze ax-dens gavlenas.

ds33. `gansaxilveli proeqtis” zogierTi respondenti ar Tanxmdeboda saaRricxvo peri-odis yvela cvlilebis Sedegebis asaxvaze mogebaSi an zaralSi. maTi argumentebis mixedviT, es marTebuli ar aris, ramdenadac saaRricxvo politikis SefasebaSi mom-xdari cvlileba warmoSobs cvlilebebs aqtivebsa da valdebulebebSi, radgan amis Sedegad ar icvleba sawarmos sakuTari kapitali. amave komentarebSi aseve dasabu-Tebuli iyo, rom marTebuli ar aris saaRricxvo Sefasebebis cvlilebis Sedegebis aRiarebis gamoricxva uSualod sakuTar kapitalSi, rodesac Sesabamisi standarti an interpretacia amas moiTxovs. sabWo daeTanxma am mosazrebas da gadawyvita amgva-ri SemTxvevebisaTvis ds 32-Si aRwerili moTxovnidan gamonaklisi daeSva.

bass 8 md


miTiTebebi danergvaze

bass 8 - `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi~

winamdebare miTiTebebi daerTvis bass 8-s, magram ar aris misi Semadgeneli nawili.

1-li magaliTi – Secdomebis xelaxali retrospeqtuli formulireba

1.1 20X2 wlis ganmavlobaSi Beta Co –m aRmoaCina, rom 20X1 periodSi gayiduli zogier-Ti saqoneli arasworad iyo Setanili sasaqonlo-materialur faseulobebSi 6,500 fulad erTeulad 20X1 wlis 31 dekembers.

1.2 Beta–s 20X2 wlis saaRricxvo CanawerebSi gayidvebis Tanxa Seadgenda 104,000 fulad erTeuls, realizebuli produqciis Rirebuleba - 86,500 fulad erTeuls (maT Soris 6,500 fuladi erTeuliT SecdomiT asaxuli sasaqonlo-materialuri faseulobebi pe-riodis dasawyisSi), xolo mogebidan gadasaxadebi - 5,250 fulad erTeuls.

1.3 Beta-s 20X1 wlis angariSi:

f.e.

realizebuli produqcia 73,500

realizebuli produqciis TviTRirebuleba (53,500)

mogeba dabegvramde 20,000

mogebidan gadasaxadebi (6,000)

mogeba 14,000

1.4 20X1 wels periodis dasawyisSi gaunawilebeli mogeba 20,000-s Seadgenda, xolo pe-riodis dasasruls _ 34,000 fulad erTeuls.

1.5 Beta–s mogebis sagadasaxado ganakveTi 20X2 da 20X1 wels 30 procents Seadgenda. kompanias sxva Semosavali an xarji ar hqonia.

1.6 Beta–s saaqcio kapitali am periodSi 5,000 fulad erTeuls Seadgenda da ar gaaCnda sakuTari kapitalis sxva komponentebi, garda gaunawilebeli mogebisa.

Beta Co amonaridi sruli Semosavlis angariSgebidan

20X2

(gadaangariSebuli) 20X1

f.e. f.e.

realizebuli produqcia 104,000 73,500

realizebuli produqciis Rirebuleba (80,000) (60,000)

mogeba dabegvramde 24,000 13,500

mogebidan gadasaxadebi (7,200) (4,050)

mogeba 16,800 9,450

bass 8 md


gagrZeleba

Beta Co sakuTari kapitalis cvlilebebis angariSgeba

saaqcio kapitali

gaunawilebeli

mogeba sul

f.e. f.e. f.e.

naSTi 20X0 wlis 31 dekembers 5,000 20,000 25,000

20X1 wlis 31 dekembers dasrulebuli wlis mogeba, gadaangariSebuli

9,450

9,450


20X2 wlis 31 dekembers dasrulebuli wlis mogeba

16,800

16,800


amonaridebi SeniSvnebidan

1. zogierTi produqcia, romelic 20X1 wels gaiyida, arasworad iqna CarTuli sasa-qonlo-materialur faseulobebSi 6,500 fulad erTeulad. 20X1 wlis finansuri anga-riSgeba xelaxla Sedga am Secdomis gamosasworeblad. finansuri angariSgebis xela-xali formulirebis Sedegi qvemoT aris Sejamebuli. 20X2 wlis finansur angariSge-baze mas gavlena ar hqonia.

gavlena

20X1 welze

f.e.

(gazrdili) realizebuli produqciis Rirebuleba (6,500)

mogebidan gadasaxadis xarjis Semcireba 1,950

(Semcirebuli) mogeba (4,550)

(Semcirebuli) sasaqonlo-materialuri faseulobebi (6,500)

mogebidan gadasaxadis Semcireba 1,950

(Semcirebuli) sakuTari kapitali (4,550)

me-2 magaliTi – saaRricxvo politikis Secvla retrospeqtuli gamoyenebiT

[gauqmebulia]

bass 8 md


me-3 magaliTi – saaRricxvo politikis Secvlis perspeqtiuli gamoyeneba, rodesac retrospeqtuli gamoyeneba SesaZlebeli ar aris

3.1 20X2 wels Delta Co-m ZiriTad saSualebebze Secvala cveTis daricxvis politika, ra-Ta ufro srulad gamoeyenebina komponentebis kategoriebad dayofis midgoma da, amave dros, SemoeRo aqtivebis gadafasebis modeli.

3.2 20X2 wlamde Delta-s aqtivebis aRricxva sakmarisad detaluri ar iyo kategoriebad dayofis midgomis srulad gamoyenebisaTvis. 20X1 wlis bolos, sawarmos xelmZRva-nelobis gadawyvetilebiT, Catarda sainJinro gamokvleva, raTa informacia mieRo arsebuli komponentebisa da maTi realuri Rirebulebebis, sasargeblo momsaxure-bis vadebis, narCeni Rirebulebebis saaRricxvo Sefasebebisa da cveTis Tanxebis Se-saxeb 20X2 wels. Tumca, gamokvlevam ver uzrunvelyo sakmarisi safuZvlis Seqmna im komponentebis Rirebulebis saimedod SefasebisaTvis, romelTa aRricxvac am drom-de gancalkevebulad ar xdeboda, xolo gamokvlevamde arsebuli Canawerebi ar iZ-leva amgvari informaciis aRdgenis SesaZleblobas.

3.3 Delta-s xelmZRvanelobam ganixila aRniSnuli saaRricxvo cvlilebis orive aspeqti. maT gadawyvites, rom SesaZlebeli ar iyo am cvlilebis retrospeqtulad srulad asaxva komponentebis mimarT, an cvlilebis asaxva perspeqtiulad 20X2 wlis dawyebamde. amas-Tan, TviTRirebulebis modelidan aqtivebis gadafasebis modelze gadasvla moiTxovs perspeqtiul asaxvas. amitom sawarmos xelmZRvanelobam gadawyvita, rom Delta-s axali saaRricxvo politika 20X2 wlis dasawyisidan perspeqtiulad unda iqnes gamoyenebuli.

3.4 damatebiTi informacia:

Delta-s sagadasaxado ganakveTi 30 procentia fe

ZiriTadi saSualebebi 20X1 wlis bolos:

TviTRirebuleba 25,000

cveTa (14,000)

neto sabalanso Rirebuleba 11,000

cveTis xarji perspeqtiuli daricxvis Sedegad 20X2 wlisaTvis (Zv. saf.) 1,500

sainJinro kvlevis zogierTi Sedegi:

Sefaseba 17,000

winaswarSefasebuli narCeni Rirebuleba 3,000

aqtivis darCenili sasargeblo momsaxurebis saSualo vada (wlebSi) 7

arsebuli ZiriTadi saSualebebis cveTis xarji 20X2 wlisaTvis (ax. saf.) 2,000

bass 8 md


amonaridi SeniSvnebidan

1 20X2 wlis dasawyisidan Delta-m Secvala ZiriTadi saSualebebis saaRricxvo politika, ra-Ta ufro srulad gamoeyenebina kategoriebad dayofis midgoma da amave dros SemoeRo aq-tivebis gadafasebis modeli. sawarmos xelmZRvanelobis mosazrebiT, amgvari politika uz-runvelyofs saimedo da ufro Sesabamisi informacias, radgan misi saSualebiT ufro zus-tad aRiricxeba ZiriTadi saSualebebis komponentebi da eyrdnoba ganaxlebul (Tanamed-rove) Rirebulebebs. politika perspeqtiulad iqna gamoyenebuli 20X2 wlis dasawyisidan, radgan SeuZlebeli iyo politikis gamoyenebis gavlenis Sefaseba retrospeqtulad an perspeqtiulad adreuli TariRidan. Sesabamisad, axali politikis SemoRebas wina wlebze gavlena ar mouxdenia. mimdinare welze ki gavlena gamoixateboda ZiriTadi saSualebebis sabalanso Rirebulebis 6,000 fuladi erTeuliT gazrdaSi wlis dasawyisSi; gaizarda ga-davadebuli sagadasaxado anaricxebis sawyisi naSTi 1,800 fuladi erTeuliT; Seiqmna aqti-vis gadafasebis rezervi wlis dasawyisSi 4,200 fuladi erTeulis odenobiT; gaizarda cve-Tis xarji 4,200 fuladi erTeulis odenobiT; xolo sagadasaxado xarji Semcirda 150 fu-ladi erTeuliT.

Documents

saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da ...€¦ · 5. winamdebare standartSi terminebi gamoyenebulia Semdegi mniSvnelobiT: saaRricxvo politika aris garkveuli principebis,