ss `saqarTvelos bankis~ da misi Svilobili kompaniebis ... FS_BOG_Group_YE_2017_GEO_final(1).pdfსს saqarTvelos bankis aqcionerebsa da sameTvayureo sabWos: mosazreba Cven CavatareT

ss `saqarTvelos bankis~ da misi Svilobili kompaniebis konsolidirebuli finansuri angariSgeba

2017 wlis 31 dekembris mdgomareobiT damoukidebeli auditoris daskvnasTan erTad

sarCevi damoukidebeli auditorebis daskvna

finansuri mdgomareobis konsolidirebuli angariSgeba................................................................................. 1

konsolidirebuli mogeba-zaralis angariSgeba ...................................................................................................... 2

sruli Semosavlis konsolidirebuli angariSgeba .............................................................................................. 4

kapitalSi cvlilebis konsolidirebuli angariSgebebi ................................................................................ 5

fuladi saxsrebis konsolidirebuli angariSgeba .............................................................................................. 6

konsolidirebuli finansuri angariSgebis TandarTuli SeniSvnebi

1. ZiriTadi saqmianobebi ........................................................................................... Error! Bookmark not defined. 2. momzadebis safuZveli ............................................................................................................................................................................ 9 3. mniSvnelovani saaRricxvo politikis mimoxilva .................................................................................................. 11 4. mniSvnelovani saaRricxvo Sefasebebi da daSvebebi .......................................................................................... 35 5. biznes kombinaciebi ................................................................................................. Error! Bookmark not defined. 6. informacia segmentebis Sesaxeb ............................................................................................................................................... 37 7. fuli da fulis ekvivalentebi ................................................................................................................................................. 42 8. moTxovnebi sakredito dawesebulebebis mimarT ...................... Error! Bookmark not defined. 9. gasayidad arsebuli sainvesticio fasiani qaRaldebi ................................................................................. 42 10. klientebze gacemuli sesxebi .................................................................................................................................................... 43 11. moTxovnebi finansuri ijaridan ................................................................ Error! Bookmark not defined. 12. sainvesticio qoneba ................................................................................................ Error! Bookmark not defined. 13. iriTadi saSualebebi ............................................................................................. Error! Bookmark not defined. 14. gudvili ............................................................................................................................... Error! Bookmark not defined. 15. gadasaxadebi .................................................................................................................... Error! Bookmark not defined. 16. sxva aqtivebi da sxva valdebulebebi ................................................................................................................................ 57 17. valdebulebebi meanabreTa winaSe .......................................................................................................................................... 60 18. valdebulebebi sakredito dawesebulebebis winaSe da sxva nasesxebi Tanxebi .. Error! Bookmark not defined. 19. avalo valdebulebebis saxiT gamoSvebuli fasiani qaRaldebi ............................................................61 20. ZirobiTi valdebulebebi ................................................................................... Error! Bookmark not defined. 21. kapitali .............................................................................................................................. Error! Bookmark not defined. 22. wminda Semosavali gasamrjelodan da sakomisiodan .......... Error! Bookmark not defined. 23. uZravi qonebidan wminda Semosavali ..................................................... Error! Bookmark not defined. 24. xelfasebi da TanamSromelTa sxva sargebeli, zogadi da administraciuli xarjebi Error! Bookmark not defined. 25. wminda Non-Recurring xarjebi ................................................................... Error! Bookmark not defined. 26. wilobrivi gadaxdeb ............................................................................................... Error! Bookmark not defined. 27. riskis marTva ................................................................................................................. Error! Bookmark not defined. 28. samarTliani RirebulebiT Sefasebebi .............................................................................................................................. 85 29. finansuri aqtivebisa da valdebulebebis vadianobis analizi ........ Error! Bookmark not defined. 30. dakavSirebul mxareTa ganmartebiTi SeniSvnebi ....................... Error! Bookmark not defined. 31. kapitalis adekvaturoba..................................................................................... Error! Bookmark not defined. 32. movlenebi saangariSgebo periodis Semdeg .................................... Error! Bookmark not defined.

damoukidebeli auditoris daskvna

სს saqarTvelos bankis aqcionerebsa da sameTvayureo sabWos:

mosazreba

Cven CavatareT ss saqarTvelos bankis da misi Svilobili kompaniebis (`jgufi”)

konsolidirebuli finansuri angariSgebis auditi, romelic Sedgeba konsolidirebuli

finansuri mdgomareobis angariSgebisgan 2017 wlis 31 dekembris mdgomareobiT, aseve

aRniSnuli TariRiT damTavrebuli wlis mogeba-zaralis konsolidirebuli

angariSgebisgan, sruli Semosavlis konsolidirebuli angariSgebisgan, kapitalSi

cvlilebebis konsolidirebuli angariSgebisgan, fuladi nakadebis konsolidirebuli

angariSgebisgan da konsolidirebuli finansuri angariSgebis ganmartebiTi

SeniSvnebisgan, maT Soris mniSvnelovani saaRricxvo politikis mimoxilvisgan.

Cveni azriT, warmodgenili konsolidirebuli finansuri angariSgeba yvela arsebiT

aspeqtis gaTvaliswinebiT, samarTlianad asaxavs jgufis finansur mdgomareobas 2017

wlis 31 dekembris mdgomareobiT, agreTve misi saqmianobis finansur Sedegebsa da

fuladi saxsrebis moZraobas amave TariRiT dasrulebuli wlisTvis, finansuri

angariSgebis saerTaSoriso standartebis Sesabamisad.

mosazrebis safuZveli

audits warvmarTavdiT auditis saerTaSoriso standartebis (ass) Sesabamisad.

pasuxismgebloba, romelsac aRniSnuli standartebi CvenTvis iTvaliswinebs,

dawvrilebiTaa aRwerili Cveni daskvnis nawilSi saxelwodebiT „auditoris

pasuxismgebloba konsolidirebuli finansuri angariSgebis auditze“. Cven varT

jgufisgan damoukideblebi buRalterTa eTikis saerTaSoriso standartebis sabWos

„profesionali buRaltrebis eTikis kodeqsis“ (IESBA kodeqsi) Sesabamisad da

Sesrulebuli gvaqvs am moTxovnebiT da IESBA kodeqsiT gaTvaliswinebuli sxva eTikuri

valdebulebebic. gvjera, Cven mier mopovebuli auditoruli mtkicebulebebi sakmarisi da

Sesaferisia Cveni mosazrebis gamosaTqmelad saWiro safuZvlis Sesaqmnelad.

auditTan dakavSirebuli ZiriTadi sakiTxebi

auditTan dakavSirebuli ZiriTadi sakiTxebi is sakiTxebia, romlebic Cveni profesiuli

gansjis safuZvelze yvelaze mniSvnelovnad miviCnieT mimdinare periodis

konsolidirebuli finansuri angariSgebis auditis ganmavlobaSi. es sakiTxebi

mTlianobaSi ganvixileT konsolidirebuli finansuri angariSgebis auditis konteqstSi

da auditze dayrdnobiT Cveni mosazrebis Camoyalibebisas, Sesabamisad am sakiTxebze

calke mosazrebas ar gamovxatavT. qvemoT TiToeuli sakiTxisTvis mocemuli ganmarteba

imisa, Tu rogor ganvixileT aRniSnuli sakiTxi auditis ganmavlobaSi, warmodgenilia

Cvensave auditis konteqstSi.

Cven SevasruleT pasuxismgebloba, romelic dawvrilebiTaa aRwerili Cveni daskvnis

nawilSi saxelwodebiT „auditoris pasuxismgebloba konsolidirebuli finansuri

angariSgebis auditze“, aRniSnuli sakiTxebis CaTvliT. Sesabamisad, Cveni auditi

moicavda iseTi procedurebis Catarebasac, riTac SevafasebdiT konsolidirebuli

finansuri angariSgebis arsebiTi uzustobebis riskebs, romlebic gamowveulia

TaRliTobiT an SecdomiT. Cveni auditis procedurebis, maT Soris qvemoT mocemuli

sakiTxebis gansaxilvelad Catarebuli procedurebis Sedegebi, warmoadgens TandarTul

konsolidirebul finansur angariSgebaze Cveni auditoruli mosazrebis safuZvels.

auditTan dakavSirebuli ZiriTadi

sakiTxebi

rogorc ganvixileT aRniSnuli sakiTxi

auditis ganmavlobaSi

klientebze gacemuli sesxebis gaufasureba

sesxis rezervis danakargi Sefasebulia

diskontirebuli fuladi saxsrebis

nakadebis analizis safuZvelze

koleqtiuri da individualuri

gaufasurebis Sefasebis kombinaciis

gamoyenebiT. rogorc individualurad,

aseve koleqtiurad Sefasebuli

gaufasureba damokidebulia

xelmZRvanelobis mier warmodgenil

ramdenime daSvebaze, maT Soris iseT

mniSvnelovan aradakvirvebad monacemebsa

da faqtorebze rogoricaa defoltis

albaToba da defoltis gamomwvevi

danakargis varaudebi, aseve momavali

mosalodneli fuladi nakadebis Sefasebebi

da uzrunvelyofis Sefasebebi.

alternatiuli uzrunvelyofis modelebsa

da varaudebs SeuZliaT mniSvnelovani

gavlena moaxdinon jgufis aRiarebul

gaufasurebის rezervze da angariSgebaSi

ასახულ mogebebze.

klientebze gacemuli sesxebis

gaufasurebis Sesaxeb informacia

Setanilia konsolidirebuli finansuri

angariSgebebis SeniSvnaSi 10, klientebze

gacemuli sesxebi da finasuri ijaridan

misaRebi Tanxebi da SeniSvnaSi 27, riskis

marTva

Cven ganvaxorcieleT sesxis danakargis

rezervirebis procesebis analizi, rogorc

koleqtiurad Sefasebul, aseve

individualurad gaufasurebul sesxebTan

dakavSirebiT da SevafaseT mTavari

kontrolis RonisZiebebis proeqti da

moqmedebis efeqturoba. SevamowmeT

individualuri sesxis danakargis rezervis

ZiriTadi kontrolis RonisZiebebi,

romelic moicavs im sesxebis

indentifikaciaze kontrols, romelic

unda daeqvemdebaros individualuri

rezervis Sefasebas da mTavari daSvebebTan

dakavSirebiT xelmZRvanelobis

mimoxilvas, msesxeblebis klasifikacia

maTi riskis xarisxis Sesabamisad,

vadagadacilebuli dReebis gaangariSebas,

da sesxebze danakargis rezervis xelaxali

gadaangariSebas, maT Soris

uzrunvelyofis Sefasebas.

koleqtiurad Sefasebul sesxze danakargis

rezervTan dakavSirebiT Cven SevafaseT

koleqtiuri uzrunvelyofis meTodologia

aseve varaudebi da monacemebi,

gadaangariSebul koleqtiuri sesxze

danakargis rezervi da mTavar modelur

monacemebSi cvlilebebis mimarT

ganxorcielebuli sensitiurobis analizi.

konsolidirebul finansur angariSgebაSi

Cven ganvixileT monacemebi jgufis

gaufasurebis rezervis Sesaxeb.

miwis, saofise Senobebis da sainvesticio qonebis Sefaseba

sainvesticio qonebasTan dakavSirebiT

jgufi iyenebs samarTliani Rirebulebis

models. jgufma daiqrava profesionali

Semfasebeli saimisod, rom ganesazRvra

misi sainvesticio qonebis samarTliani

Rirebuleba.

wlis ganmavlobaSi, jgufma nebayoflobiT

Secvala sabuRaltro aRicxvis politika

da gadafasebis modelis nacvlad Tavisi

saofise Senobebisa da momsaxurebis

centrebis (maT Soris dakavSirebuli miwis

nakveTebi) Sesafaseblad gamoiyena

Rirebulebis modeli. jgufma moaxdina

TviToeuli Zveli finansuri angariSgebis

xazis punqtis xelaxla formulireba wina

periodebTan dakavSirebiT imgvarad,

TiTqosda Rirebulebis modeli am klasis

qonebisa da mowyobilobebisTvis

yovelTvis iyos gamoyenebuli.

uZravi qonebis Sefasebebi ZiriTadad

aracalsaxa da eqvemdebareba Sefasebis

process. garda amisa, jgufis uZravi

qoneba ZiriTadad mdebareobs

saqarTveloSi, sadac meoradi bazari

SedarebiT aralikviduria, ramac

SesaZloa mniSvnelovani gavlena moaxdinos

Sefasebis Sedegebze da Sesabamisad

jgufis mier warmodgenil kapitalsa da

mogebebze.

am Sefasebebis mniSvnelobisa da

daqvemdebarebulobis gamo, isini iqca

auditTan dakavSirebul ZiriTad sakiTxad.

miwis, saofise Senobebis, momsaxurebis

centrebisa da sainvesticio sakuTrebis

Sefasebis Sesaxeb informacia Setanilia

konsolidirebuli finansuri

angariSgebebis mniSvnelovani sabuRaltro

jgufis sainvesticio qonebis nimuSis

SefasebaSi Cven CavrTeT Cveni uZravi

qonebis specialistebi. specialistebis

Sefaseba moicavs jgufis mier

daqiravebuli gareSe Semfaseblebis

kompetencias da obieqturobas, meTodebis

analizsa da gamoyenebul varaudebs da

Semfaseblebis mier warmodgenili

monacemebis Semowmebas.

Cven SevafaseT Sefasebebis Sedegebis

aRiareba da sainvesticio qonebis

SefasebasTan dakavSirebuli jgufis

ganmartebiTi SeniSvnebi.

Cven SevamowmeT xelmZRvanelobis

dasabuTeba romelic exeboda saofise

Senobebisa da momsaxurebis centrebis

Semdgom SefasebebTan dakavSirebiT

sabuRaltro aRricxvis politikis

cvlilebas, gavaanalizeTY da SevamowmeT

SemoTavazebuli aRricxvis meTodis

gamoyeneba, maT Soris koreqtirebebi,

romelic ganaxorciela xelmZRvanelobam

aRniSnulTan dakavSirebiT wina periodebis

balansebis koreqtirebebTan dakavSirebiT,

aseve Sesabamisi ganmartebiTi SeniSvnebi.

politikis SejamebaSi SeniSvnaSi #3,

SeniSvna 12 sainvesticio qoneba da

SeniSvna 28 samarTliani RirebulebiT

Sefasebebi.

sxva informacia, romelic asaxulia jgufis 2017 wlis wliur angariSSi

sxva informacia gulisxmobs angariSSi asaxul informacias, garda konsolidirebuli

finansuri angariSgebisa da masze gacemuli auditoris daskvnisa. sxva informaciaze

pasuxismgeblia xelmZvaneloba. wliuri angariSi CvenTvis xelmisawvdomi savaraudod

gaxdeba winamdebare auditoris daskvnis TariRis Semdeg.

konsolidirebul finansur angariSgebaze gamoxatuli Cveni mosazreba ar moicavs sxva

informacias da Cven ar gamovTqvamT rwmunebas raime formiT.

konsolidirebuli finansuri angariSgebis auditTan dakavSirebiT Cveni

pasuxismgeblobaa wavikiTxoT zemoaRniSnuli sxva informacia, rodesac is CvenTvis

xelmisawvdomi gaxdeba, da ganvixiloT, aris Tu ara sxva informacia arsebiTad

Seusabamo konsolidirebul finansur angariSgebasTan an auditis ganmavlobaSi Cven

mier miRebul codnasTan, an Tu Seicavs sxva arsebiT uzustobas.

xelmZRvanelobisa da auditis komitetis pasuxismgebloba konsolidirebul finansur

angariSgebaze

xelmZRvaneloba pasuxismgebelia am konsolidirebuli finansuri angariSgebis momzadebasa da samarTlian wardgenaze fass-is Sesabamisad, aseve Sida kontrolze, romelsac igi aucileblad miiCnevs iseTi konsolidirebuli finansuri angariSgebis mosamzadeblad, romelic ar Seicavs TaRliTobiT an SecdomiT gamowveul arsebiT uzustobas.

konsolidirebuli finansuri angariSgebis momzadebisas, xelmRvanelobis pasuxismgeblobaa Seafasos, aqvs Tu ara jgufs unari, saqmianoba gaagrZelos, rogorc funqcionirebadma sawarmom, konkretuli SemTxvevidan gamomdinare, ganacxados funqcionirebad sawarmosTan dakavSirebuli sakiTxebi da aRricxvisas gamoiyenos funqcionirebadi sawarmos daSveba, im SemTxvevis garda, rodesac xelmZRvanelobas ganzraxuli aqvs jgufis likvidacia an saqmianobis Sewyveta, an Tu mas ar aqvs realuri arCevani ase rom ar moiqces.

auditis komiteti pasuxismgebelia jgufis finansuri angariSgebis procesis meTvalyureobaze.

auditoris pasuxismgebloba konsolidirebuli finansuri angariSgebebis auditze

Cveni mizania gonivruli rwmunebis mopoveba imaze, konsolidirebuli finansuri

angariSgeba mTlianobaSi Tavisufalia Tu ara TaRliTobiT an SecdomiT gamowveuli

arsebiTi uzustobisgan da auditoris daskvnis gamocema, romelic Cvens mosazrebas

Seicavs. gonivruli rwmuneba aris maRali donis rwmuneba, magram ara garantia imisa,

rom ass-is Sesabamisad Catarebuli auditi yovelTvis gamoavlens arsebiT uzustobas,

aseTis arsebobis SemTxvevaSi. uzustobebi SeiZleba gamowveuli iyos TaRliTobiT an

SecdomiT da arsebiTad miiCneva maSin, Tu arsebobs gonivruli molodini imisa, rom

cal-calke an erToblivad gavlenas iqonieben momxmareblebis mier winamdebare

konsolidirebul finansur angariSgebaze dayrdnobiT miRebul ekonomikur

gadawyvetilebebze.

ass-is mixedviT auditis Catarebis procesSi Cven mivmarTavT profesiul gansjas da

vinarCunebT profesiul skepticizms. Cven aseve:

► ► gamovavlenT da vafasebT konsolidirebul finansur angariSgebaSi

TaRliTobiT an SecdomiT gamowveuli arsebiTi uzustobis riskebs, vgegmavT

da vatarebT auditorul procedurebs am riskebze reagirebis mizniT da

movipovebT auditorul mtkicebulebas, romelic sakmarisi da Sesaferisia

auditoruli mosazrebis gamoTqmisTvis safuZvlis Sesaqmnelad. arsebiTi

uzustobis riski, romelic gamowveulia TaRliTobiT, ufro maRalia, vidre

riski, romelic gamowveulia SecdomiT, radgan TaRliToba SeiZleba moicavdes

saidumlo morigebas, gayalbebas, informaciis ganzrax gamotovebas, araswori

informaciis warmodgenas an Sida kontrolis ugulebelyofas.

► ► SeviswavliT auditisTvis mniSvnelovan Sida kontrols, raTa

davgegmoT mocemuli konkretuli garemoebebis Sesaferisi auditoruli

procedurebi da ara im mizniT, rom mosazreba gamovTqvaT jgufis Sida

kontrolis efeqtianobaze.

► ► vafasebT xelmZRvanelobis mier gamoyenebuli saaRricxvo politikis,

aseve mniSvnelovani saaRricxvo Sefasebebis da Sesabamisi ganmartebiTi

SeniSvnebis marTebulobas.

► ► vafasebT, ramdenad marTebulia xelmZRvanelobis mier aRricxvisTvis

funqcionirebadi sawarmos daSvebis gamoyeneba da, mopovebul auditorul

mtkicebulebebze dayrdnobiT vaskvniT, arsebobs Tu ara iseT movlenebTan an

pirobebTan dakavSirebuli arsebiTi ganusazRvreloba, rac SeiZleba

mniSvnelovani eWvis safuZveli gaxdes imasTan dakavSirebiT, SeZlebs Tu ara

jgufi gaagrZelos saqmianoba, rogorc funqcionirebadma sawarmom. Tu

davaskvniT, rom arsebiTi ganusazRvreloba arsebobs, valdebulebi varT,

auditoris daskvnaSi yuradReba gavamaxviloT masze konsolidirebuli

finansuri angariSgebis Sesabamis ganmartebiT SeniSvnebze an, Tu ganmartebiTi

SeniSvnebi ar aris sakmarisi, movaxdinoT Cveni mosazrebis modificireba. Cveni

daskvnebi eyrdnoba auditoris daskvnis TariRamde mopovebul auditorul

mtkicebulebas. amis miuxedavad, samomavlo movlenebma an pirobebma SeiZleba

gamoiwvios jgufis, rogorc funqcionirebadi sawarmos funqcionirebis

Sewyveta.

► ► mTlianobaSi vafasebT konsolidirebuli finansuri angariSgebis

wardgenas, struqturasa da Sinaarss, ganmartebiTi SeniSvnebis CaTvliT, da

agreTve imas, asaxavs Tu ara konsolidirebuli finansuri angariSgeba

Sesabamis operaciebsa da movlenebs ise, rom uzrunvelyofdes samarTlian

wardgenas.

► ► movipovebT sakmaris da Sesaferis auditorul mtkicebulebas

jgufis farglebSi arsebuli sameurneo subieqtebisa da biznesoperaciebis

finansur informaciasTan dakavSirebiT, rom gamovTqvaT mosazreba

konsolidirebul finansur angariSgebaze. Cven pasuxs vagebT jgufis auditis

warmarTvaze, zedamxedvelobasa da Sedegebze. Cven uSualod varT

pasuxismgebeli auditorul mosazrebaze.

► Cven auditis komitets, sxva sakiTxebTan erTad, vatyobinebT auditis masStabs

da vadebs, agreTve auditoruli Semowmebis mniSvnelovan Sedegebs, maT Soris

Sida kontrolis mniSvnelovan naklovanebebs, romlebsac auditis procesSi

gamovavlenT.

► amasTanave, auditis komitets warvudgenT werilobiT gancxadebas, rom

vakmayofilebT saTanado eTikur moTxovnebs damoukideblobasTan dakavSirebiT

da vatyobinebT yovelgvari urTierTobisa da sxva sakiTxebis Sesaxeb,

romlebic gonivrulobis farglebSi SeiZleba eWvs iwvevdes Cveni

damoukideblobis Sesaxeb, da, Tu SesaZlebelia, warmovadgenT Sesabamis

garantiebs.

► auditis komitetisTvis wardgenil sakiTxebs Soris ganvsazRvravT im sakiTxebs,

romlebic yvelaze mniSvnelovnad miviCnieT mimdinare periodis

konsolidirebuli finansuri angariSgebis auditis ganmavlobaSi da,

Sesabamisad, swored isini warmoadgens auditTan dakavSirebul ZiriTad

sakiTxebs. aRniSnul sakiTxebs aRvwerT auditoris daskvnaSi, Tu kanoniT an

normatiuli aqtiT ar aris akrZaluli sakiTxis sajarooba, an Tu, ukiduresad

iSviaT SemTxvevebSi, gadavwyvetT, rom sakiTxi ar unda aisaxos Cvens daskvnaSi,

radgan gonivrulobis farglebSi mosalodnelia, rom amiT gamowveuli

uaryofiTi Sedegebi gadawonis am informaciis mimarT sazogadoebrivi

interesis sargebels.

► winamdebare damoukidebeli auditoris daskvna eyrdnoba audits, romlis

partnioric aris oleg iuSenkovi.

oleg iuSenkovi

Sps E`iuai saqarTvelos” saxeliT

Tbilisi, saqarTvelo

2018 wlis 27 aprili

ss saqarTvelos banki da Svilobili kompaniebi konsolidirebuli finansuri angariSgebebi

finansuri mdgomareobis konsolidirebuli angariSgeba

2017 wlis 31 dekembris mdgomareobiT

(aTas larSi)

TandarTuli SeniSvnebi gverdebze 8-74 warmoadgens winamdebare konsolidirebuli finansuri

angariSgebis ganuyofel nawils

1

SeniSn

ebi2017 2016* 2015*

aqtivebifuli da fulis ekvivalentebi 7 1,501,654 1,487,170 1,376,782

moTxovnebi sakredito dawesebulebebis 8 1,216,343 940,485 718,677

gasayidad arsebuli sainvesticio fasiani 9 1,613,759 1,283,902 902,240

klientebze gacemuli sesxebi 10 7,445,578 6,379,965 5,322,887

moTxovnebi finanusri iajaridan 11 65,306 13,096 14,010

sainvesticio qoneba 12 202,534 152,596 135,453

winaswar gadaxdebi 55,953 12,452 17,662

ZiriTadi saSualebebi 13 305,474 277,394 273,058

aramaterialuri aqtivebi 50,948 35,814 30,669

investiciebi mekavSire sawarmoebSi 11,031 9,626 -

gudvili 14 33,453 33,453 33,453

mimdinare mogebis gadasaxadis aqtivebi 696 18,505 988

gadavadebuli mogebis gadasaxadis aqtivebi 15 130 194 12,106

sxva aqtivebi 16 117,857 88,280 130,926

sul aqtivebi 12,620,716 10,732,932 8,968,911

valdebulebebivaldebulebebi meanabreTa winaSe 17 7,123,866 5,773,512 5,025,677

valdebulebebi sakredito dawesebulebebis 18 3,162,209 3,468,353 1,677,587

savalo valdebulebebis saxiT gamoSvebuli 19 749,655 177,271 940,945

mimdinare mogebis gadasaxadis valdebulebebi 8,753 - 9,658

gadavadebuli mogebis gadasaxadis 15 11,342 22,169 74,539

rezervebi 20 2,815 3,380 2,254

sxva valdebulebebi 16 80,157 55,103 43,320

sul valdebulebebi 11,138,797 9,499,788 7,773,980

kapitali 21

saaqcio kapitali 27,821 27,821 27,821

damatebiT Setanili kapitali 141,154 216,030 297,300

saxazino aqciebi (9) (9) (3)

sxva rezervebi 10,212 252 (29,748)

gaunawilebeli mogeba 1,302,741 975,314 887,665

bankis aqcionerebs mikuTvnebuli mTliani

kapitali 1,481,919 1,219,408 1,183,035

kontrolis armqoneTa wilebi - 13,736 11,896

sul kapitali 1,481,919 1,233,144 1,194,931

sul valdebulebebi da kapitali 12,620,716 10,732,932 8,968,911

xelmowerilia da gamosacemad nebadarTulia direqtorTa sabWos saxeliT: kaxa kiknaveliZe generaluri direqtori

daviT wiklauri finansuri direqtori

27 April 2018


mogeba-zaralis konsolidirebuli angariSgeba

2017 wlis 31 dekembriT dasrulebuli wlisaTvis

(aTas larSi)



2

Notes 2017 2016 2015

saprocento Semosavaliklientebze gacemuli sesxebi 965,614 806,641 783,514

gasayidad arsebuli sainvesticio fasiani 113,276 90,589 69,407

moTxovnebi sakreditio dawesebulebebis 17,031 7,933 9,588

moTxovnebi finansuri ijaridan 9,464 2,879 2,834

1,105,385 908,042 865,343

saprocento xarjebivaldebulebebi meanabreTa winaSe (221,410) (194,029) (191,155)

valdebulebebi sakredito institutebis (195,594) (137,248) (101,205)

savalo valdebulebebis saxiT gamoSvebuli (43,834) (41,583) (66,926)

(460,838) (372,860) (359,286)

wminda saprocento Semosavali 644,547 535,182 506,057

Semosavali gasamjelodan da sakomisiodan 191,000 168,386 157,529

gasamjelosa da sakomisios xarji (74,730) (58,496) (52,435)

wminda Semosavali gasamjelodan da 22 116,270 109,890 105,094

uZravi qonebidan wminda Semosavali 23 5,679 8,631 11,831

gasayidad arsebuli sainvesticio fasiani

qaRaldebidan miRebuli wminda mogeba 2,060 2,162 73

wminda mogeba (zarali) sxva warmoebuli

finansuri instrumentebidan 1,478 (634) -

wminda mogeba (zarali) sainvesticio

qonebis gadafasebidan12 7,336 (1,221) 6,388

wminda mogeba ucxouri valutidan

– vaWrobidan 66,502 65,461 64,561

– sakurso sxvaobidan 19,238 18,307 1,257

wminda sxva saoperacio Semosavali (xarji) (1,056) 1,912 1,761

sxva saoperacio arasaprocento Semosavali 101,237 94,618 85,871

Semosavali 862,054 739,690 697,022

xelfasebi da sxva gadaxdebi

TanamSromlebisTvis24 (186,885) (153,760) (139,141)

saerTo da administraciuli xarjebi 24 (95,007) (75,534) (67,239)

cveTa da amortizacia (38,414) (34,883) (31,520)

sxva saoperacio xarjebi (3,063) (3,425) (2,855)

saoperacio xarjebi (323,369) (267,602) (240,755)

saoperacio Semosavali sakredito riskis

xarjemde 538,685 472,088 456,267


mogeba-zaralis konsolidirebuli angariSgeba (gagrZeleba)


(aTas larSi)



3

Notes 2017 2016 2015

saoperacio mogeba sakredito rikis xarjamde 538,685 472,088 456,267

gaufasurebis xarji klientebze gacemul

sesxebze10 (156,558) (155,366) (142,814)

gaufasurebis xarjebi finansuri ijaridan 11 (475) (161) (1,615)

gaufasurebis rezervi sxva aqtivebsa da

maragebze (11,316) (5,616) (6,013)

sakredito riskis Rorebuleba (168,349) (161,143) (150,442)

wminda arasaoperacio xarjebi araganmeorebad

muxlebamde 370,336 310,945 305,825

wminda arganmeorebadi muxlebi 25 (3,589) (49,169) (10,659)

mogeba gagrZelebuli operaciebidan

saSemosavlo gadasaxadamde (xarjamde) 366,747 261,776 295,166

saSemosavlo gadasaxadis (xarji) 15 (27,840) 27,318 (42,722)

wlis mogebas gagrZelebuli operaciebidan 338,907 289,094 252,444

mogebaSewyvetili operaciebidan - - 8,278

wlis mogeba 338,907 289,094 260,722

sul mogeba mikuTvnebuli: – bankis aqcionerebisTvis 338,761 287,945 257,628

– kontrolis armqone wilisTvis 146 1,149 3,094

338,907 289,094 260,722

mogeba gagrZelebuli operaciebidan

mikuTvnebuli

– bankis aqcionerebs 338,761 287,945 249,997

– kontrolis arqmone wilebisTvis 146 1,149 2,447

338,907 289,094 252,444

mogeba Sewyvetili operaciebidan

mikuTvnebuli

bankis aqcionerebs - - 7,631

– kontrolis arqmone wilebisTvis - - 647

- - 8,278

sabaziso da ganzavebuli mogeba erT aqciaze 21 12.1803 10.3511 7.9944

– mogeba erT aqciaze gagrZelebuli 12.1803 10.3511 7.7576

– mogeba Sewyvetili operaciebidan erT - - 0.2368

ss saqarTvelos banki da Svilobili kompaniebikonsolidirebuli finansuri angariSgebebi

sruli Semosavlis konsolidirebuli angariSgeba 2017 wlis 31 dekembriT dasrulebuli wlisaTvis

(aTas larSi)



4

SeniSvn

ebi2017 2016* 2015*

wlis mogeba 338,907 289,094 260,722

sxva sruli Semosavali (zarali) gagrZelebuli

momavalSi mogeba-zaralSi gadasareklasificirebuli –gasayidad arsebuli fasiani qaRaldebis 3,595 85,612 (30,863)

– gasayidad arsebul fasian qaraldebze (2,058) (28,143) (34)

– savaluto sxvaobebiT gamowveuli mogeba (zarali) (3,259) 234 (14,749)

dakavSirebuli mogebis gadasaxadi 15 (551) (5,019) 1,551

momvalSi mogeba-zaralSi gadasareklasificirebeli (2,273) 52,684 (44,095)

sxva sruli (zarali) Semosavali gagrZelebuli – ZiriTadi saSualebebis gadafaseba 13 3,483 - -

saSemosavlo gadasaxdis efeqti 15 (781) - -

wminda sxva sruli (zarali) Semosavali gagrZelebuli 2,702 - -

sxva sruli mogeba (zarali) Sewyvetili operaciebidan - - (117)

wlis sxva sruli Semosvali (zarali), gadasaxadis 429 52,684 (44,212)

gagrZelebuli operaciebidan sul wlis sruli 339,336 341,778 208,349

Sewyvetili operaciebidan sul wlis sruli - - 8,161

sul wlis sruli Semosavali 339,336 341,778 216,510

sul sruli Semosavali mikuTvnebuli

– bankis aqcionerebs 339,190 339,938 216,016

– kontrolis armqoneTa wilebisTvis 146 1,840 494

339,336 341,778 216,510

sul sruli Semosavali gagrZelebuli operaciebidan

339,190 339,938 208,438

– bankis aqcionerebs 146 1,840 (89)

– kontrolis armqoneTa wilebisTvis 339,336 341,778 208,349

sul sruli Semosavali Sewyvetili operaciebidan

– bankis aqcionerebs - - 7,578

– kontrolis armqoneTa wilebisTvis - - 583

- - 8,161



(aTas larSi)



5

saaqci

o

kapita

li

damatebi

Ti

gadaxdi

li

kapital

i

saxazin

o

aqciebi

sxva

rezerv

ebi

gaunawi

lebeli

mogeba sul

31 dekemberi 2014 36,513 611,238 (1,522) 31,211 728,839 1,406,279 54,808 1,461,087

cvlileba saaRricxvo politikaSi

(SeniSvna 3) - - - (35,695) (1,230) (36,925) (1,860) (38,785)

1 ianvari 2015

(xelaxlaformulirebuli) 36,513 611,238 (1,522) (4,484) 727,609 1,369,354 52,948 1,422,302

wlis mogeba - - - - 257,628 257,628 3,094 260,722

wlis sxva sruli zarali - - - (34,012) (7,600) (41,612) (2,600) (44,212)

sul sruli Semosavali - - - (34,012) 250,028 216,016 494 216,510

wilobrivi gadaxdebis Sedegad

zrda kapitalSi - 22,839 502 - - 23,341 162 23,503

dividendebi bankis aqcionerebze

(SeniSvna 21) - - - - (64,988) (64,988) - (64,988)

arsebul Svilobil kompaniebSi

kontrolis armqone wilebis SeZena - - - 1,645 - 1,645 (3,261) (1,616)

Svilobil kompaniebSi wilebis

ganzaveba - - - - - - 27,947 27,947

Svilobili kompaniis SesyidviT

warmoqmnili kontrolis armqone

wilebi

- - - - - - 1,488 1,488

reorganizacia (8,692) (327,470) 1,160 7,103 (24,984) (352,883) (67,882) (420,765)

saxazino aqciebis Sesyidva da

Senatanebi wilobrivi gadaxdis gegmis

Sesabamisad

- (9,307) (143) - - (9,450) - (9,450)

31 dekemberi 2015* 27,821 297,300 (3) (29,748) 887,665 1,183,035 11,896 1,194,931

wlis mogeba - - - - 287,945 287,945 1,149 289,094

wlis sxva sruli zarali - - - 51,692 301 51,993 691 52,684

sul sruli Semosavali - - - 51,692 288,246 339,938 1,840 341,778

wilobrivi instrumentebis safuZvelz

gadaxdebis Sedegad warmoqmnili

zrda kapitalSi

- 38,195 - - - 38,195 - 38,195

dividendebi bankis aqcionerebze

(SeniSvna 21) - - - - (200,597) (200,597) - (200,597)

kontrolis armqone wilebis Sesyidva

arsebul Svilobil kompaniebSi - - - (21,692) - (21,692) - (21,692)

Senatanebi wilobrivi instrumentebis

safuZvelze gadaxdis gegmis

Sesabamisad

- (119,465) (6) - - (119,471) - (119,471)

31 dekemberi 2016* 27,821 216,030 (9) 252 975,314 1,219,408 13,736 1,233,144

fass 15-is droze adre miRebis Sedegi

(SeniSvna 3) - - - - (10,827) (10,827) - (10,827)

1 ianvari 2017 27,821 216,030 (9) 252 964,487 1,208,581 13,736 1,222,317

wlis mogeba - - - - 338,761 338,761 146 338,907

wlis sxva sruli zarali - - - 936 (507) 429 - 429

sul sruli Semosavali - - - 936 338,254 339,190 146 339,336

wilobrivi instrumentebis

safuZvelze gadaxdebis Sedegad

kapitalSi zrda

- 50,394 - - - 50,394 - 50,394

arsebul Svilobil kompaniebSi

kontrolis armqone wilebis Sesyidva - - - 13,882 - 13,882 (13,882) -

saerTo kontrolis qveS arsebuli

sawarmos Sesyidva (SeniSvna 5) - - - (4,858) - (4,858) - (4,858)

Senatanebi wilobrivi

instrumentebiss safuZvelze gadaxdis

gegmis Sesabamisad (SeniSvna 26)

- (125,270) - - - (125,270) - (125,270)

31 dekemberi 2017 27,821 141,154 (9) 10,212 1,302,741 1,481,919 - 1,481,919

miekuTvneba jgufis aqcionerebs

kontro

lis

arqmoneT

a

wilebi

sul

kapitali



(aTas larSi)



6

* garkveuli Tanxebi ar Seesabameba 2016 wlis konsolidirebul finansur angariSgebebs, radgan isini asaxavs sabuRaltro politikaSi cvlilebis mizniT koreqtirebebs rogorc es aRwerilia SeniSvnaSi 3.


fuladi nakadebis konsolidirebuli angariSgeba 2017 wlis 31 dekembriT dasrulebuli wlisaTvis

(aTas larSi)



7

Notes 2017 2016 2015

fuladi nakadebi saoperacio saqmianobidan

miRebuli procenti 1,086,379 894,996 867,191

gadaxdili procenti (458,060) (410,417) (352,394)

miRebuli gasamjelo da sakomisio 186,007 163,926 152,416

gadaxdili gasamjelo da sakomisio (74,730) (58,501) (52,535)

uZravi qonebidan wminda fuladi saxsrebis 5,336 12,601 7,158

savaWro fasiani qaRaldebidan warmoqmnili - 1,177 39


qaRaldebidan sufTa realizebuli mogeba - 2,091 34

wminda realizebuli mogeba ucxouri 66,502 65,461 64,561

adre Camowerili klientebze gacemuli 10 52,792 36,244 33,685

sxva gadaxdilixarjebi (16,620) (50,681) (11,949)

gadaxdili xelfasebi da TanamSromelTa (136,014) (121,198) (112,712)

gadaxdili saerTo da administraciuli (81,666) (73,887) (64,563)

fuladi saxsrebis nakadebi saoperacio

saqmianobidan saoperacio aqtivebsa da

valdebulebebSi cvlilebamde

629,926 461,812 530,931

wminda (zrda) kleba saoperacio aqtivebSimoTxovnebi sakredito dawesebulebebis (294,287) (146,572) (196,780)

klientebze gacemuli sesxebi (1,456,372) (719,819) 249,879

moTxovnebi finansuri ijaridan (7,577) 2,291 3,228

winaswar gadaxdebi da sxva aqtivebi (12,980) 46,354 11,692

wminda (zrda) kleba saoperacio valdebulebebi sakredito dawesebulebebis (271,170) 1,641,229 98,738

savalo valdebulebebis saxiT gamoSvebuli 568,250 (831,549) (113,121)

valdebulebebi meanabreTa winaSe 1,436,334 357,110 396,460

sxva valdebulebebi (4,799) 11,545 (16,918)

Nwminda fuladi nakadebi saoperacio

saqmianobidan mogebis gadasaxadis gadaxdamde 587,325 822,401 964,109

gadaxdili mogebis gadasaxadi (9,303) (44,326) (28,360)

wminda fuladi saxsrebis nakadebi saoperacio

saqmianobidan gagrZelebuli operaciebidan

saSemosavlo gadasaxadis gadaxdamde

578,022 778,075 935,749

wminda fuladi saxsrebis nakadebi

Sewyvetili operaciebidan warmoqmnili

saoperacio aqtivobebidan

- - 63,298

wminda fuladi nakadebi saoperacio

saqmianobebidan 578,022 778,075 999,047

fuladi saxsrebis nakadebi (gamoyenebuli)

sainvesticio saqmianobidan

Svilobili kompaniebis SeZena miRebuli 5 (8,133) - 22,620

wina wlis SenaZenebidan darCenili Tanxebis

gadaxada - (8,768) -

gasayidad arsebuli sainvesticio fasiani (321,379) (317,297) (157,139)

sainvesticio qonebis gayidvidan 12 11,067 4,455 19,813

ZiriTadi saSualebebisa da aramaterialuri

aqtivebis gayidvidan Semosavlebi13 2,015 980 3,592

ZiriTadi saSualebebis da aramaterialuri (104,601) (45,794) (51,575)

gagrZelebuli operaciebidan sainvesticio

saqmianobebSi gamoyenebuli sufTa fuladi

nakadebi

(421,031) (366,424) (162,689)

sufTa fuladi nakadebi gamoyenebuli

Sewyvetili operaciebidan sainvesticio

saqmianobaSi

- - (104,815)

reorganizacia - - (4,356)

sainvesticio saqmianobebSi gamoyenebuli

sufTa fuladi nakadebi (421,031) (366,424) (271,860)


fuladi nakadebis konsolidirebuli angariSgeba (gagrZeleba)


(aTas larSi)



8

Notes 2017 2016 2015

fuladi nakadebi (gamoyenebuli) finansuri

saqmianobidan

gadaxdili dividendebi (211) (200,099) (66,627)

wilobrivi instrumentebis safuZvelze

gadaxdis gegmis Sesabamisad Senatanebi

(SeniSvna 26)

(125,270) (119,471) (9,450)

damatebiTi wilebis Sesyidva arsebul

Svilobil kompaniebSi (21,701) - -

gagrZelebuli operaciebidan finansur

aqtivobebSi gamoyenebuli sufTa Tanxa (147,182) (319,570) (76,077)

Sewyvetili operaciebidan finansuri

saqmianobebidan (gamoyenebuli) sufTa Tanxa - - 26,330

finansur saqminobebSi gamoyenebuli sufTa

Tanxa (147,182) (319,570) (49,747)

savaluto kursis cvlilebebis efeqti 4,675 18,307 (10,519)

fulisa da fulis ekvivalentebis wminda

zrda (kleba) 14,484 110,388 666,921

fuli da fulis ekvivalentebi, wlis

dasawyisSi7 1,487,170 1,376,782 709,861

fuli da fulis ekvivalentebi, wlis bolos 7 1,501,654 1,487,170 1,376,782

ss saqarTvelos banki da Svilobili kompaniebi konsolidirebuli finansuri angariSgebebis SeniSvnebi

(aTas larSi)

9

1. ZiriTadi saqmianobebi ss `saqarTvelos banki~ (`banki~) dafuZnda 1994 wlis 21 oqtombers, saaqcio sazogadoebis saxiT (`ss~), saqarTvelos kanonmdeblobis Sesabamisad. banki muSaobs saqarTvelos erovnuli bankis (`seb”, saqarTvelos centraluri banki) mier 1994 wlis 15 dekembers gacemuli zogadi sabanko saqmianobis licenziis Sesabamisad.

. banki iRebs depozitebs sazogadoebisagan da gascems kredits, axorcielebs gadaricxvebs rogorc saqarTvelos farglebSi, ise mis farglebs gareT, awarmoebs valutis gacvlasmisi saTao ofisi mdebareobs TbilisSi, saqarTvelo. 2017 wlis 31 dekembris mdgomareobiT, banks aqvs 286 servis centri saqarTvelos yvela did qalaqSi (2016 wlis 31 dekemberi: 278,31 2015 wlis 31 dekemberi: 266). bankis registrirebuli iuridiuli misamarTia: saqarTvelo, Tbilisi, 0160, gagarinis quCa 29a.

BGEO Group PLC (“BGEO PLC”, yofili saxelwodeba saqarTvelos bankis holdinguri kompania - Bank of

Georgia Holdings PLC) aris inglissa da uelsSi dafuZnebuli SezRuduli pasuxismgeblobis sajaro kompania da warmoadgens bankis mTavar mSobel kompanias. BGEO PLC-s aqciebi daSvebulia savaWrod gaerTianebuli samefos listingis sammarTvelos oficialuri CamonaTvalis premium segmentSi da daSvebulia savaWrod londonis safondo birJis PLC's registrirebuli fasiani qaRaldebis ZiriTad bazarze, 2012 wlis 28 Tebervlidan ZalaSi SesvliT.

seb-is miznebis Sesabamisad, daareguliros bankebi saqarTveloSi damoukidebel safuZvelze da Sesabamisad SezRudos investiciebi arasabanko Svilobil kompaniebSi adgilobrivad daregulirebuli sabanko dawesebulebebiT, bankma daasrula samarTlebrivi restruqturizacia 2015 wlis agvistoSi (“reorganizacia’). Sedegad, saqarTvelos kanonmdeblobis Sesabamisad dafuZnda axali holdinguri kompania bankis mSobeli kompaniis saxiT, BGEO PLC – JSC BGEO Group (“JSC BGEO”)

jgufis mier. bankis yofili arasabanko Svilobili kompaniebi, romlebic warmoadgendnen biznesis calkeul ZiriTad mimarTulebebs (“Sewyvetili operaciebi”) pirdapir gadavida JSC BGEO-s daqvemdebarebaSi, rogorc bankis dobili kompaniebi reorganizaciis procesSi. jgufma aRniSnuli garigeba JSC BGEO-Tan ganmarta, rogorc samarTliani ganawileba.

banki da danarCeni Svilobili kompaniebi qmnian kompaniaTa jgufs (“jgufi”), romelic ZiriTadad dafuZnebulia saqarTveloSi da belorusiaSi. jgufis umTavresi saqmianobaa sabanko momsaxurebebis gaweva korporaciuli da individualuri klientebisaTvis. jgufis Semadgeneli kompaniebis sia mocemulia me-2 SeniSvnaSi. banki aris jgufis mTavari saoperacio erTeuli da moicavs jgufis saqmianobebis umetesobas. 2017 wlis 31 dekembris mdgomareobiT JSC BGEO, da 2016 da 2015 wlebis 31 dekembris mdgomareobiT

JSC BGEO aris bankis ZiriTadi aqcioneri:

31

dekemberi

31

dekemberi

31

dekemberi

2017 2016 2015

JSC BGEO Group 99.55% 99.55% 99.52%

sxva 0.45% 0.45% 0.48%

sul 100.00% 100.00% 100.00%

aqcioneri

* saqarTvelos safondo birJaze warmodgenili aqciebi.

2. momzadebis safuZveli

Sesavali winamdebare konsolidirebuli finansuri angariSgeba momzadebulia finansuri angariSgebis saerTaSoriso standartebis (`fass~) da finansuri angariSgebis interpretaciis saerTaSoriso komitetis (`faisk”) interpretaciebis Sesabamisad, romelic gacemulia 2017 wlisTvis moqmedi buRaltruli aRricxvis saerTaSoriso standartebis sabWos (`bass”) mier. banks da saqarTveloSi dafuZnebul mis Svilobil kompaniebs kanonmdeblobiT moeTxovebaT, rom dokumentacia awarmoon da finansuri angariSgeba moamzadon larSi `fass~-s Sesabamisad, maSin rodesac saqarTvelos farglebs gareT dafuZnebuli Svilobili kompaniebi Sesabamisi adgilobrivi valutebiT funqcionireben. winamdebare konsolidirebuli finansuri angariSgeba momzadebulia istoriuli Rirebulebis meTodis gamoyenebiT, garda:

samarTliani RirebulebiT asaxuli finansuri aqtivebisa da valdebulebebisa, warmoebuli finansuri aqtivebisa da valdebulebebisa, sainvesticio qonebisa da gadafasebuli ZiriTadi saSualebebisa.

materialur-sawarmoo maragebis da sakuTrebaSi dabrunebuli aqtivebis Sefaseba TviTRirebulebis da wminda realizebadi Rirebulebis dabali fasiT.


(aTas larSi)

10

winamdebare konsolidirebuli finansuri angariSgeba warmodgenilia aTas larSi (`lari”), TiTo aqciis Rirebulebis garda, da Tu sxvagvarad ar iqna miTiTebuli.

2. momzadebis safuZveli (gagrZeleba)

moqmedi sawarmo

jgufis sameTvalyureo sabWom Seafasa jgufis unari gaagrZelos saqmianoba, rogorc moqmedma sawarmom da dakmayofilda imiT, rom mas gaaCnia resursebi saqmianobis gasagrZeleblad finansuri angariSgebis damtkicebidan minimum Tormeti Tvis ganmavlobaSi. ufro metic xelmZRvanelobisTvis ucnobia raime mniSvnelovani garemoebis Sesaxeb, ramac SesaZloa xeli SeuSalos an eWvi dabados jgufis mier saqmianobis gagrZelebis unarTan dakavSirebiT. amitom, finansuri angariSgebebis momzadebulia moqmedi sawarmos daSvebis safuZvelze.

Svilobili kompaniebi da mekavSire sawarmoebi

konsolidirebuli finansuri angariSgeba 2017, 2016 da 2015 wlebis 31 dekembris mdgomareobiT moicavs Semdeg Svilobil kompaniebs da mekavSire sawarmoebs:

Svilobili kompaniebi

31

dekemberi

2017

31

dekemberi

2016

31

dekemberi

2015

dafuZnebis

qveyana dargi

registracii

s TariRi

SeZenis

TariRi

saqarTvelos bankis warmomadgenlobas UK

limiTed100.00% 100.00% 100.00%

gaerTianebu

li samefo

informaciis

gacvla da

bazris

kvleva

17/8/2010 –

fondi sicocxlis xe NPO 100.00% 100.00% 100.00% saqarTvelosaqvelmoqmed

o saqmianoba25/8/2008 –

saqarTvelos bankis warmomadgenloba

ungreTi100.00% 100.00% 100.00% ungreTi

warmomadgenl

oba 18/6/2012 –

saqarTvelos bankis warmomadgenloba

TurqeTi100.00% 100.00% 100.00% TurqeTi

warmomadgenl

oba 25/12/2013 –

Sps saqarTvelos finansuri investicia 100.00% 100.00% 100.00% israeli

informaciis

gacvla da

bazris

kvleva

9/2/2009 –

profesiuli kalaTburTis klubi Sps dinamo

Tbilisi 100.00% 100.00% 100.00% saqarTvelo sporti 10/1/2011 –

Sps saqarTvelos bankis saswavlo

universiteti100.00% 100.00% 100.00% saqarTvelo ganaTleba 15/10/2013 –

Sps kerZo dacva - - 100.00% saqarTvelo usafrTxoeba – 21/1/2015

Benderlock Investments Limited 100.00% 100.00% 100.00% kviprosi investicia 12/5/2009 13/10/2009

ss belorusiis saxalxo banki 99.98% 79.99% 79.99% belorusisabanko

saqmianoba16/4/1992 3/6/2008

Sps BNB lizingi 99.90% 99.90% 99.90% belorusi lizingi 30/3/2006 3/6/2008

Sps lizingis kompania 100.00% - - saqarTvelo lizingi 29/10/2001 31/12/2004

praim lizingi 100.00% - - saqarTvelo lizingi 27/1/2012 21/1/2015

xmis uflebebisa da flobili

Cveulebrivi kapitalis

AmekavSire kompaniebi

31

dekemberi

2017

31

dekemberi

2016

31

dekemberi

2015

dafuZnebis

qveyana dargi

registracii

s TariRi

SeZenis

TariRi

ss kredit info 21.08% 19.11% 16.63% Georgiafinansuri

Suamavloba14/2/2005 14/2/2005

xmis uflebebisa da flobili

Cveulebrivi kapitalis

(a) 2017 wels bankma SeiZina saqarTvelos lizingis kompania (“GLC”)


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3. mniSvnelovani saaRricxvo politikis mimoxilva

gaerTianebis safuZveli

konsolidirebuli finansuri angariSgeba warmoadgens jgufis da misi Svilobili konpanoebis finansuri angariSgebebis 2016 wlis 31 dekemberis mdgomareobiT. Kkonsolidacia SvilobilebTan moxcieldeba kontrolis arsebobis dros. kontroli xorcieldeba, roca jgufs aqvs inვესticiis obieqtSi CarTulobis Sedegad cvladi ukugebis ufleba da aqvs unari gavlena moaxdinos am ukugebebze sainvesticio obieqtze misi uflebis gamoyenebiT. gansakuTrebiT jgufi akontrolebs sainvesticio obieqts mxolod maSin, Tu jgufs aqvs: • sainvesticio obieqtze ufleba (e.i. arsebuli uflebebi, romelic aZlevs mas SesaZleblobas

marTos sainvesticio obieqtis Sesabamisi saqmianoba). • uflebebi sainvesticio obieqtSi misi CarTulobis Sedegad cvlad ukugebebze, da • SesaZleblobas gamoiyenos sainvesticio obieqtze misi ufleba, romelic gavlenas axdens mis

ukugebebze.

roca jgufs aqvs xmis uflebis mqone umravlesobaze naklebi an sainvesticio obieqtis msgavsi uflebebi, jgufi iTvaliswinebs yvela Sesabamis faqtsa da garemoebas imis Sefasebisas, aqvs Tu ara mas ufleba sainvesticio obieqtze, maT Soris:

sakontraqto SeTanxmeba sainvestici obieqtis xmis uflebis mqone mflobelebTan; sxva sakontraqto SeTanxmebebidan warmoqmnili uflebebi; da jgufis xmis ufleba da potenciuri xmis uflebebi.

jgufi xelaxla afasebs, akontrolebs Tu ara is sainvesticio obieqts, Tu faqtebi da garemoebebi miuTiTebs, rom arsebobs kontrolis erTi an meti, sami elementis cvlilebeba. Svilobili kompaniis konsolidacia iwyeba, roca jgufi moipovebs kontrols Svilobil kompaniaze da Sewyvets am kontrols roca jgufi dakargavs Svilobil kompaniaze kontrols. wlis ganmavlobaSi SeZenili an gayiduli Svilobili kompaniis aqtivebi, valdebulebebi, Semosavali da xarjebi Setanilia yovlismomcveli Semosavlis angariSSi jgufis mier kontrolis mopovebis TariRidan, jgufis mier Svilobili kompaniis kontrolis Sewyvetis TariRamde. mogeba an zarali da sxva yovlismomcveli Semosavlis TiToeuli komponenti ukavSirdeba jgufis mTavari kompaniis kapitalis mflobelebs da arakontrolirebad wilebis, maSinac ki, Tu es gamoiwvevs deficituri balansis mqone arakontrolirebadi wilebis warmoqmnas. roca aucilebelia, Svilobili kompaniebis finansur angariSebSi xorcildeba koreqtirebebi, raTa maTi saaricxvo politika SesabamisobaSi iyos jgufis saaricxvo politikasTan. jgufis SigniT yvela aqtivi da valdebuleba, wili, Semosavali, danaxarji da fuladi nakadebi, romlebic ukavSirdeba jgufis wevrebs Soris tranzaqciebs srulad gauqmdeba konsolidaciis dros. Svilobil kompaniaSi wilis mflobelobaSi cvlileba, kontrolis dakargvis gareSe, CaiTvleba rogorc saaqcionero kapitalTan dakavSirebuli operacia. Tu jgufi kargavs Svilobil kompaniaze kontrols, is:

Camowers Svilobili kompaniis aqtivebsa (maT Soris gudvili) da valdebulebebs balansidan;

Camowers balansidan nebismieri arakontorilebadi wilebis sabalanso Rirebulebas Camowers balansidan kapitalSi registrirebul kumulaciuri savaluto operaciebidan

sxvaobas aRiarebs miRebuli uzrunvelyofis samarTlian Rirebulebas aRiarebs SenarCunebuli nebismieri investiciis samarTlian Rirebulebas aRiarebs mogebasa an zaralSi nebismier namets an deficits • axorcielebs mTavari kompaniis komponentebis wilis reklasifikacias, romlebic adre

aRiarebuli iyo mogebis an zaralis yovlismomcvel SemosavalSi an gaunawilebel mogebebSi, romelic saWiro iqneba, Tu jgufma uSualod gayida dakavSirebuli aqtivebi an valdebulebebi

sawarmoTa gaerTianebebi da gudvili

sawarmoebis gaerTianebisas gamoiyeneba SeZenis meTodi. SeZenis Rirebuleba fasdeba rogorc SeZenis dRisTvis samarTliani RirebulebiT Sefasebuli mTliani gadacemuli anazRaurebisa da SeZenil sawarmoSi nebismieri arasakontrolo wilis moculobis jami. TiToeuli gaerTinebis SemTxvevaSi jgufi afasebs SeZenil sawarmoSi arasakontrolo wils samarTliani Rirebulebis an SeZenil sawarmos wmida aqtivebis poroporciuli wilis mixedviT da arasakontrolo wilis sxva komponentebs maTi SeZenis dRes samarTliani RirebulebebiT. SeZenasTan dakavSirebuli xarjebi aRiricxeba administraciul xarjebSi. roca jgufi SeiZens sawarmos, is afasebs finansur aqtivebs da valdebulebebs, romlebic navaraudevia SeZenis TariRisTvis savaraudo klasifikaciisTvis sakontraqto pirobebis, ekonomikuri garemoebebisa da potenciuri pirobebis Sesabamisad. amaSi Sedis SeZenili sawarmos mier kontraqtebSi Cadebuli warmoebuli instrumentebis gancalkeveba.


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3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)

sawarmoTa gaerTianebebi da gudvili (gagrZeleba) Tu sawarmoebis gaerTianeba xorcieldeba etapobrivad, SeZenil sawarmoSi jgufis mier adre flobili wilebis samarTliani Rirebuleba SeZenis dRes xelaxla gadafasdeba SeZenis TariRisTvis arsebuli samarTliani RirebulebiT mogebis an zaralis saSualebiT. Semdeg es gaTvaliswinebulia gudvilis gansazRvrebaSi. SemZenis mier gadasacemi nebismieri pirobiTi gadaxda aRiarebulia SeZenis TariRisTvis samarTliani RirebulebiT. pirobiTi gadaxda klasificirebulia aqtivad an valdebulebad, romelic aris finansuri instrumenti da Sedis bass 39-is farglebSi – finansuri instrumentebi: aRiareba da Sefaseba, Sefasebulia samarTliani RirebulebiT cvlilebebiT mogebaSi an zaralSi an rogorc sxva mTliani Semosavlis cvlileba. TupirobiTi kompensacia ar Sedis bass 39-is sferoSi, is izomeba saTanado fass-is Sesabamisad.Tu droebiTi gadaxda klasificirebuli iqneba rogorc kapitali, misi gadafaseba ar moxdeba manam, sanam sabolood ar moxdeba misi dafarva kapitalis farglebSi. gudvili Tavdapirvelad fasdeba TviTRirebulebiT, romelic aRemateba arasakontrolo wilebTan dakavSirebiT aRiarebuli Tanxis da gadaricxuli Tanxis jams da nebismier manamde flobil wilTan, jgufis wminda SeZenil aqtivebsa da aRebul valdebulebebTan dakavSirebiT. Tu SeZenili wminda aqtivebis samarTliani Rirebuleba aRemateba aRniSnul gadaricxul Tanxas, jgufi ganmeorebiT Seafasebs sworad moaxdina Tu ara yvela SeZenili aqtivis da aRebuli valdebulebebis identifikacia da ganixilavs gamoyenebul procedurebs SeZenis dRes asaRiarebeli Tanxebis SefasebisTvis. Tu ganmeorebiT Sefasebisas SeZenili wminda aqtivebis samarTliani Rirebuleba kvlav aRemateba gadaricxul Tanxebs, maSin mogeba aRiarebulia mogebaSi an zaralSi. Tavdapirveli aRiarebis Semdeg gudvili fasdeba TviTRirebulebiT, gamoklebuli nebismieri dagvrovili gaufasurebiT gamowveuli zarali. gaufasurebis Semowmebis mizniT, sawarmoTa gaerTianebaSi SeZenili gudvili SeZenis TariRisTvis gadaecema jgufis fuladi saxsrebis warmomqmnel TiToeul erTeuls, romlebic varaudis mixedviT sargebels naxaven am gaerTianebiT, miuxedavad imisa SeZenili sawarmos sxva aqtivebi an valdebulebebi miekuTvneba Tu ara am erTeulebs. Tu gudvili warmoadgens fuladi saxsrebis warmomqmneli erTeulis da operaciis nawils, romelic xorcieldeba am erTeulSi, Sewydeba, masTan dakavSirebuli gudvili aisaxeba am operaciis sabalanso RirebulebaSi, mogebis an zaralis gansazRvrisas. aseT garemoebebSi gudvili Sefasdeba operaciis da fuladi saxsrebis warmomqmneli erTeulis Sesadari Rirebulebebis safuZvelze. biznes gaerTianeba saerTo kontrolis qveS

saerTo kontrolis qveS biznes gaerTianeba gaTvlilia saerTo kontrolis qveS kombinaciamde periodebis xelaxlaformulirebis gareSe saerTo wilobrivi fondis Seqmnis meTodis gamoyenebaze, raTa moxdes gaerTianebis asaxva imgvarad TiTqosda is warmoiqmna finansur angariSgebebSi warmodgenili yvelaze adre periodis dawyebidan, gaerTianebis faqtobrivi TariRis miuxedavad. roca jgufi iZens saerTo kontrolis qveS bizness, gaerTianebuli sawrmoebis aqtivebisa da valdebulebebi asaxulia maTi sabalanso RirebulebiT. gaerTianebis Sedegad gudvili ar aris aRiarebuli. gadaxdil/gadacemul da SeZenil kapitals Soris raime gansxvaveba asaxulia kapitalSi. mogeba-zaralis angariSgeba asaxavs sawarmoebis gaerTianebis Sedegs.

investiciebi mekavSire sawarmoebSi mekavSire sawarmoebi warmoadgenen sawarmoebs, sadac kompanias, rogorc wesi, gaaCnia xmis uflebis 20%-dan 50%-mde an sxvagvarad aris uflebamosili iqonios mniSvnelovani gavlena kompaniaze, magram romelsac igi ar akontrolebs erTpirovnulad an erToblivad. investiciebi mekavSire sawarmoebSi aRiricxeba kapitalis meTodiT da aRiarebulia Tavdapirveli RirebulebiT gudvilis CaTvliT. Semdgomi cvlilebebi sabalanso RirebulebaSi asaxavs Sesyidvis Semdgom cvlilebebs mekavSire kompaniaSi jgufis wminda aqtivebis nawilSi. mekavSire sawarmoSi jgufis mogebis an zaralis nawilis aRiareba xdeba mogeba-zaralis konsolidirebul angariSgebaSi, xolo rezervebis dinamikis nawilis aRiareba xdeba kapitalSi. Tumca, Tu mekavSire sawarmoSi jgufis zaralis wili tolia an metia jgufis sargebelze, jgufi ar aRiarebs Semdgom zarals, garda im SemTxvevisa, rodesac jgufi valdebulia ganaxorcielos Semdgomi gadaxdebi mekavSire sawarmoSi Tu misi saxeliT.


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jgufsa da mekavSire sawarmos Soris operaciebidan miRebuli ararealizebuli mogeba iqviTeba im odenobiT, ra wilsac flobs jgufi am mekavSire sawarmoSi. ararealizebuli zarali aseve iqviTeba mekavSire sawarmoSi jgufis wilis Sesabamisad, Tu ar arsebobs gadacemuliaqtivis gaufasurebis safuZveli. roca gasayidad arsebuli investicia gaxdeba mokavSire sawarmo, es inveticia xelaxla Sefasdeba samarTliani RirebulebiT da sxva mTlian SemosavalSi aRiarebuli nebismieri mogeba an zarali reklasificirdeba mogebasa an zaralSi.

samarTliani Rirebulebis Sefaseba TiToeuli balansis Sedgenis dResjgufi samarTliani RirebulebiT afasebs finansur intrumentebs, rogoricaa savaWro da gasayidad arsebuli fasiani qaRaldebi, warmoebulebebi da arafinansuri aqtivebi, rogoricaa sainvesticio qoneba. aseve finansuri instrumentebis samarTliani Rirebuleba, romelic fasdeba amortizebuli RirebulebiT warmodgenilia SeniSvnaSi 28.

samarTliani Rirebuleba aris fasi, romelic miRebuli iqneba aqtivis gasayidad an gadaxdili iqneba valdebulebis gadasacemad bazris monawileebs Soris Cveulebrivi operaciis dros Sefasebis dRes. samarTliani Rirebulebis Sefaseba efuZneba daSvebebs, rom aqtivis gayidvis an valdebulebis gadacemis operacia xorcildeba.

• aqtivebisa an valdebulebis mTavar bazarze; an

• mTavari bazris ararsebobisas, aqtivisa an valdebulebis yvelaze xelsayrel bazarze. mTavari an yvelaze xelsayreli bazari xelmisawvdomi unda iyos jgufisTvis. aqtivis an valdebulebis samarTliani Rirebuleba fasdeba im varaudebis gamoyenebiT, romelsac bazris monawileebi gamoiyeneben aqtivis an valdebulebebis fasis gansazRvrisas, im varaudiT, rom bazris monawileebi imoqmedeben TavianTi ekonomikuri saukeTeso interesebidan gamomdinare. arafinansuri aqtivis samarTliani Rirebulebis Sefaseba iTvaliswinebs bazris monawilis SesaZleblobas miiRos ekonomikuri sargebeli aqtivis saukeTesod da efeqturad gamoyenebiT an misi bazris sxva monawileebisTvis miyidviT, romelic gamoiyenebs am aqtivs yvelaze efeqturad da saukeTesod. jgufi iyenebs Sefasebis meTodebs, romelic Sesaferisia aRniSnul garemoebebSi da romelTan dakavSirebiTac arsebobs samarTliani Rirebulebis SefasebisTvis saWiro sakmarisi monacemebi, Sesabamisi dakvirvebas daqvemdebarebuli monacemebis maqsimumamde gazrdiT da aradakvirvebadi monacemebis minimumamde SemcirebiT. yvela aqtivi da valdebuleba, romlisTvisac samarTliani Rirebuleba fasdeba an warmodgenilia finansur angariSebSi, fasdeba samarTliani Rirebulebis qvemoT warmodgenili ierarqiis farglebSi, yvelaze dabali donis monacemebis safuZvelze, romelic mniSvnelovania samarTliani Rirebulebis mTlianobaSi Sesafaseblad. • done 1 - kotirebuli (arakoreqtirebuli) fasebi aqtiur bazrebze identuri aqtivebisa da

valebulebebisTvis; • done 2 - meTodebi, romliTac SesaZlebelia yvela im informaciaze dakvirveba, romelic

pirdapir Tu arapirdapir mniSvnelovan gavlenas axdens registrirebul samarTlian Rirebulebaze;

• done 3 – Sefasebis meTodi, romlis yvelaze qveda donis monacemebi, romelic mniSvnelovania samarTliani Rirebulebis Sesafaseblad, ar aris warmodgenili.

finansur angariSebSi aqtivebsa da valdebulebebTan dakavSirebiT, romlebic aRiarebulia ganmeorebis safuZvelze, jgufi gansazRvravs moxda Tu ara gadaricxvebi TviToeuli saangariSgebo periodis bolos ierarqiaSi doneebs Soris kategorizaciis gadafasebiT (yvelaze dabali donis safuZvelze, romelic mniSvnelovania mTlianobaSi samarTliani Rirebulebis Sesafaseblad).

finansuri aqtivebi Tavdapirveli aRiareba


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bass 39-is Sesabamisad, finansuri aqtivebi klasificirebulia samarTliani RirebulebiT mogeba-zaralis angariSgebis gavliT, sesxebad da misaReb angariSebad, dafarvis vadamde flobil investiciebad an gasayidad arsebul finansur aqtivebad. jgufi gadawyvets misi finansuri aqciebis klasifikacias misi Tavdapirveli aRiarebis safuZvelze.


finansuri aqtivebi (gagrZeleba) aRiarebis TariRi

rogorc wesi, finansuri aqtivebis gayidvebisa da Sesyidvebis aRiareba xdeba savaWro operaciis dRes, anu im TariRiT, rodesac jgufi Seisyidis aqtivs. Cveulebriv, finansuri aqtivebis Sesyidva da gayidva iseTi operaciebia, romlebic moiTxoven aqtivis mitanas daniSnulebis punqtamde kanonmdeblobiT Tu sabazro pirobebiT regulirebad periodSi.

sesxebi da moTxovnebi sesxebi da moTxovnebi arawarmoebuli finansuri aqtivebia, romelTac gaaCniaT fiqsirebuli an gansazRvruli gadasaxadi da romelTa kotireba ar xdeba bazarze. isini ar klasificirdeba savaWro fasian qaRaldebad, ar ganisazRvreba, rogorc gasayidad arsebuli fasiani qaRaldebi da ar gamoiyeneba mokle periodSi gayidvis mizniT. aseTi aqtivebi aRiricxeba amortizebuli RirebulebiT, efeqturi saprocento ganakveTis meTodis gamoyenebiT. es gaTvla moicavs kontraqtis mxareebs Soris ganxorcielebul yvela gadaxdil da miRebul sakomisios, romlebic warmoadgens saprocento ganakveTis, garigebis xarjebis da yvela sxva sapremio Senatanis Tu diskontis ganuyofel nawils. amortizebuli RirebulebiT warmodgenili investiciebisaTvis miRebuli mogeba da zarali aRiarebulia mogeba-zaralis konsolidirebul angariSgebaSi, roca investiciebi gaufasurebulia an amortizacias ganicdis. mogebisa da zaralis aRiareba mogeba-zaralis konsolidirebul angariSgebaSi xdeba sesxisa da moTxovnis Camowerisas, gaufasurebisas, aseve amortizaciis procesSi.

gasayidad arsebuli finansuri aqtivebi gasayidad arsebuli finansuri aqtivebi is arawarmoebuli finansuri aqtivebia, romlebic gansazRvrulia gasayidad arsebul finansur aqtivebad da ar aris gaTvaliswinebuli zemoTaRniSnul sam kategoriaSi. Tavdapirveli aRiarebis Semdgom, gasayidad arsebuli finansuri aqtivebis Sefaseba xdeba samarTliani RirebulebiT, mogebisa da zaralis calkeul komponentad aRiarebiT sxva srul SemosavalSi, investiciis Camoweramde Tu gaufasurebamde, rodesac sxva srul SemosavalSi aRricxuli jamuri mogeba Tu zarali aRiricxeba mogeba-zaralis konsolidirebul angariSgebaSi. Tumca, efeqturi saprocento ganakveTis meTodiT daangariSebuli saprocento ganakveTis aRiareba xdeba mogeba-zaralis konsolidirebul angariSgebaSi.

warmoebuli finansuri instrumentebi saqmianobis Cveulebriv procesSi, jgufi aformebs sxvadasxva warmoebul finansuri instrumentebs, maT Soris forvardebs, svopebs da ofcionebs ucxouri valutis da kapitalis bazrebze. aseTi finansuri instrumentebi Tavdapirvelad aRiarebulia finansuri instrumentebis Tavdapirveli aRiarebis politikis Sesabamisad da Semdeg Sefasebulia samarTliani RirebulebiT. samarTliani Rirebulebebi Sefasebulia mocemuli instrumentebis kotirebuli sabazro da sakontraqto fasis da sxva faqtorebis gaTvaliswinebiT. warmoebuli instrumentebi aRricxulia aqtivebad, rodesac samarTliani Rirebuleba dadebiTia da valdebulebad – rodesac uaryofiTia. aRniSnuli instrumenetebis Sedegad miRebuli mogeba da zarali Setanilia konsolidirebul mogeba-zaralis

angariSgebaSi, rogorc mogeba, minus zarali sakurso sxvaobebidan. finansuri instrumentebis Sefaseba Tavdapirveli aRiarebisas roca finansuri instrumentebi aRiarebulia Tavdapirvelad, isini fasdeba samarTliani RirebulebiT, koreqtirdeba, im SemTvevaSi Tu instrumentebi ar aris samarTliani RirebulebiT Sefasebuli, mogeba/zaralis gavliT, pirdapir gamoyenebul sakomisioebsa da xarjebis mikuTvnebiT. Tavdapirveli aRiarebiT finansuri instrumentis samarTliani Rirebulebis saukeTeso mtkicebuleba Cveulebriv aris tranzaqciis fasi. Tu jgufi gadawyvets, rom Tavdapirveli aRiarebisas samarTliani Rirebuleba gansxvavdeba aRniSnuli tranzaqciis fasisgan, maSin:

• Tu samarTliani Rirebuleba warmodgenilia aqtiur bazarze identuri aqtivebisa an valdebulebebis kvotirebuli fasiT (e.i 1 donis monacemebi) an Sefasebis meTodis


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safuZvelze, romelic iyenebs mxolod dakvirvebis qveS arsebuli bazrebidan monacemebs, jgufi aRiarebs Tavdapirveli aRirebisas samarTlian Rirebulebasa da tranzaqciis fass Soris sxvaobas rogorc mogeba an zarali;

• yvela sxva SemTxvevaSi finansuri instrumentis Tavdapirveli Sefaseba koreqtirdeba, raTa gagrZeldes Tavdapirveli aRirebisas samarTlian Rirebulebasa da tranzaqciis fass Soris sxvaoba. Tavdapiveli aRiarebis Semdeg, jgufi aRiarebs gagrZelebul sxvaobas, rogorc mogeba an zarali, mxolod roca monacemebi gaxdeba SesamCnevi, an roca moxdeba instrumentis Camowera.


finansuri instrumentebis Sefaseba Tavdapirveli aRiarebisas (gagrZeleba)

gaqviTva finansuri aqtivebisa da valdebulebebis gaqviTva da maTi wminda TanxiT finansuri mdgomareobis konsolidirebulangariSgebaSi asaxva xdeba maSin, rodesac arsebobs Sesabamisi Tanxebis gaqviTvis iuridiuli ufleba da maTi wminda saxiT dafarvis ganzraxva, an ganzraxva, moxdes aqtivis realizacia da valdebulebis myisieri dafarva. fuli da fulis ekvivalentebi fuli da fulis ekvivalentebi Sedgeba naRdi fulis, moTxovnebis centraluri bankebisadmi, (savaldebulo rezervebis gamoklebiT) da sakredito dawesebulebebisadmi moTxovnebisgan, romelTac gaaCniaT gamoSvebidan oTxmocdaaTi dRis vada da Tavisufalni arian sakontraqto valdebulebebisgan.

ნასესხები სახსრები gamoSvebuli finansuri instrumentebi an maTi komponentebi klasificirebulia, rogorc valdebulebebi, rodesac sakontraqto garigebebis Sedegad jgufs warmoeSveba valdebuleba warudginos fuladi saxsrebi an sxva finansuri aqtivi mflobels an daakmayofilos valdebuleba mxolod ara fuladi saxsrebis an finansuri aqtivis fiqsirebuli Tanxis gacvliT sakuTari wilobrivi instrumentebis fiqsirebul raodenobasTan dakavSirebiT. amgvari instrumentebi moicavs valdebulebebs sakredito dawesebulebebisa da meanabreebis winaSe, maT Soris gamoSvebul martiv Tamasuqebs. aRniSnuli Tavdapirvelad aRiarebulia miRebuli safasuris samarTliani RirebulebiT, rasac akldeba pirdapir dakavSirebuli garigebis xarjebi. Tavdapirveli aRiarebis Semdgom, sesxebis Sefaseba xdeba amortizebuli RirebulebiT, efeqturi saprocento ganakveTis gamoyenebiT. mogebisa da zaralis aRiareba mogeba-zaralis konsolidirebul angariSgebaSi xdeba valdebulebis Camowerisas, agreTve amortizaciis procesSi. Tu jgufi SeiZens sakuTar vals, is amoRebuli iqneba finansuri mdgomareobis angariSgebidan da sxvaoba valdebulebis sabalanso Rirebulebasa da gadaxdil uzrunvelyofas Soris aRiarebuli iqneba mogeb-zaralis konsolidirebul angriSgebaSi.

subordinirebuli vali subordinirebuli vali warmoadgens saerTaSoriso finansur bazarebze an adgilobriv bazrebze bankis mier mozidul grZelvadian saxsrebs. subordinirebuli valis mflobelebi bankis likvidaciis SemTxvevaSi dabrunebuli valis misaRebad eqvemdebarebian yvela sxva kreditors. subordinirebuli vali warmodgenilia amortizebuli RirebulebiT.

ijara i. finansuri – jgufi, rogorc meijare jgufi finansuri mdgomareobis konsolidirebul angariSgebaSi aRiarebs ijaridan misaReb Tanxebs fasiT, romelic tolia wminda investiciebisa finansur ijaraSi, ijaris vadis aTvlis TariRidan. wminda investicia finansur ijaraSi gamoingariSeba minimaluri saijaro gadasaxadis mimdinare moculobiT, romlisdaangariSebisas ijaris saprocento ganakveTSi gaTvaliswinebulia diskontirebis faqtori. sawyisi pirdapiri xarjebi gaTvaliswinebulia ijaridan misaReb TanxebSi. miRebuli saijaro gadasaxadebi ganawilebulia finansur Semosavalsa da saijaro moTxovnebis klebas Soris. finansuri Semosavali efuZneba princips, romelic asaxavs mudmivi periodulobis mqone ukugebis ganakveTs wminda investiciidan..

ii. saoperacio – jgufi, rogorc moijare aqtivebis ijara, romelTan mimarTebaSic mflobelobis riskebica da anazRaurebac aris moijaris xelSi, klasificirebulia, rogorc saoperacio ijara. saoperacio ijaris saijaro Tanxebi aisaxeba wrfivi meTodiT, rogorc xarji grZelvadian periodSi da Sesulia administraciul da saoperacio xarjebSi


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iii. saoperacio - jgufi rogorc meijare jgufi asaxavs saoperacio ijariT gacemul aqtivebs finansuri mdgomareobis konsolidirebul angariSgebaSi aqtivis bunebis Sesabamisad. saijaro Semosavali saoperacio ijaridan aisaxeba mogeba–zaralis konsolidirebul angariSgebaSi wrfivi meTodiT ijaris periodSi, rogorc sxva Semosavali. moijarisaTvis SeTavazebuli stimulirebis xarjebi aisaxeba, rogorc saijaro Semosavlis Semcireba ijaris periodSi wrfivi meTodiT. sawyisi pirdapiri xarjebi, romlebic gaweulia konkretulad saoperacio ijaridan Semosavlis misaRebad, emateba ijariT aRebuli aqtivis sabalanso Rirebulebas.


finansuri aqtivebis gaufasureba jgufi sabalanso angariSgebis Sedgenis TiToeuli TariRiT asaxavs finansuri aqtivebisa Tu finansuri aqtivebis jgufis gaufasurebas. finansuri aqtivi Tu finansuri aqtivebis jgufi gaufasurebulad miiCneva mxolod maSin, Tu arsebobs raime faqtis (faqtebis) Sedegad gamowveuli gaufasurebis obieqturi safuZveli, romelsac (romelTac) adgili hqonda aqtivis Tavdapirveli aRiarebis Semdgom (warmoSobili “zaralis faqti”) da zaralis faqts (faqtebs) gavlena aqvs finansuri aqtivisa Tu finansuri aqtivebis jgufis savaraudo samomavlo fulad nakadebze, romelTa sarwmunod gansazRvrac SesaZlebelia. gaufasurebis safuZveli SesaZloa migvaniSnebdes, rom msesxebeli Tu msesxebelTa jgufi ganicdis finansur sirTuleebs, arRvevs procentisa Tu ZiriTadi Tanxis dafarvis ganrigs, arsebobs misi gakotrebis albaToba an sxva finansuri reorganizacia da monacemebi miuTiTebs samomavlo fuladi nakadebis klebas ekonomikuri pirobebis cvlilebidan gamomdinare, rac gamoiwvevs sakontraqto pirobebis darRvevas.

moTxovnebi sakredito dawesebulebebis mimarT, klientebze gacemuli sesxebi da moTxovnebi finansuri ijaridan

amortizebuli RirebulebiT aRricxuli, sakredito dawesebulebebis mimarT moTxovnebis da klientebze gacemuli sesxebis da finansuri ijaridan moTxovnebis Sefasebisas jgufi Tavdapirvelad individualurad adgens arsebobs Tu ara gaufasurebis obieqturi safuZveli individualurad mniSvnelovani finansuri aqtivebisTvis an koleqtiurad aramniSvnelovnad miCneuli finansuri aqtivebisaTvis. Tu jgufi daadgens, rom gaufasurebis obieqturi safuZveli ar arsebobs, aqtivis CarTva xdeba finansuri aqtivebis jgufSi, romelsac gaaCnia analogiuri sakredito riskebi da am finansuri aqtivebis jgufis Sefaseba gaufasurebasTan mimarTebaSi xdeba koleqtiurad. aqtivebi, romelTa Sefaseba gaufasurebasTan mimarTebaSi xdeba individualurad da romelTaTvisac xdeba gaufasurebis xarjis aRiareba, ar aris CarTuli gaufasurebasTan mimarTebaSi aqtivebis koleqtiuri Sefasebis procesSi.

Tu arsebobs gaufasurebis xarjis warmoSobis obieqturi safuZveli, zaralis Tanxa aRiricxeba, rogorc sxvaoba aqtivis sabalanso Rirebulebasa da samomavlo fuladi nakadebis mimdinare Rirebulebas Soris (kreditebze mosalodneli samomavlo danakargebis gamoklebiT, romelsac jer adgili ar hqonia). aqtivis sabalanso Rirebuleba mcirdeba gaufasurebis rezervis angariSis gamoyenebiT, xolo zaralis Tanxa aRiarebulia mogeba-zaralis konsolidirebul angariSgebaSi. saprocento Semosavali ericxeba Semcirebul sabalanso Rirebulebas aqtivis Tavdapirvel efeqtur saprocento ganakveTze dayrdnobiT. sesxebi dakavSirebul rezervTan erTad Camoiwereba maSin, rodesac maTi amoReba aRar aris realurad mosalodneli da yvela uzrunvelyofa realizebulia an gadacemulia jgufisTvis. Tu momdevno wels gaufasurebis xarji izrdeba an mcirdeba gaufasurebis aRiarebis Semdgomi movlenis gamo, uwin aRiarebuli gaufasurebis xarji izrdeba an mcirdeba gaufasurebis rezervis koreqtirebiT. Tu momavalSi moxerxda Camowerili Tanxis amoReba, igi kreditdeba mogeba-zaralis konsolidirebul angariSgebaSi Sesabamis gaufasurebis xazze uaryofiTi niSniT, rogorc gaufasurebis amobruneba.

mosalodneli samomavlo fuladi nakadebis mimdinare Rirebuleba diskontirebulia finansuri aqtivis Tavdapirveli efeqturi saprocento ganakveTiT. Tu sesxs gaaCnia cvladi saprocento ganakveTi, diskontis ganakveTi gaufasurebis xarjis Sesafaseblad warmoadgens mimdinare efeqtur saprocento ganakveTs. uzrunvelyofili finansuri aqtivis samomavlo fuladi nakadebis mimdinare Rirebulebis gamoTvla asaxavs fulad nakadebs, romlebic gamomdinareobs gamoyenebuli uzrunvelyofidan, rasac akldeba uzrunvelyofis miRebasTan da realizaciasTan dakavSirebuli xarjebi, imisda miuxedavad, mosalodnelia Tu ara uzrunvelyofis gamoyeneba. gaufasurebis koleqtiurad Sefasebis mizniT, finansuri aqtivebi dajgufebulia Sida sakredito ranJirebis sistemaze dayrdnobiT, romelic iTvaliswinebs sakredito riskis maxasiaTeblebs,


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rogorebicaa aqtivis tipi, seqtori, geografiuli mdebareoba, uzrunvelyofis tipi, vadagadacilebis statusi da sxva faqtorebi. gaufasurebasTan mimarTebaSi koleqtiurad Sefasebulifinansuri aqtivebis samomavlo fuladi nakadebi gansazRvrulia msgavsi sakredito riskis maxasiaTeblebis mqone aqtivebis istoriuli zaralis Sesabamisad. istoriuli zarali koreqtirdeba arsebul monacemebze dayrdnobiT, raTa asaxul iqnas mimdinare pirobebis gavlena, xolo is garemoebebi, romlebic amJamad aRar arsebobs, ar iyos gaTvaliswinebuli. samomavlo fuladi nakadebis savaraudo cvlilebebi asaxavs da Seesabameba imgvar monacemebs, rogorebicaa umuSevrobis done, uZravi qonebis fasi, saqonlis fasi, gadaxdisunarianoba da sxva. samomavlo fuladi nakadebis Sefasebis meTodologiis da daSvebebis (romlebic gamoiyeneba samomavlo fuladi nakadebis gansazRvris mizniT) gadaxedva xdeba regularulad, mosalodnel da realur zarals Soris sxvaobis Semcirebis mizniT.


finansuri aqtivebis gaufasureba (gagrZeleba) klientebze gacemuli sesxebis Camowera yvela sacalo sesxi, garda ipoTekuri sesxebisa, Camoiwereba Tu maTi vadagadacileba xdeba 150 dReze meti xniT. sacalo ipoTekuri sesxebi Camoiwereba Tu isini vadagadacilebulia 365 dReze meti xniT. korporatiuli sesxebis 150 dReze meti xniT vadagadacilebis SemTxvevaSi gadawyvetilebas iRebs xelmZRvaneloba da Sefaseba xdeba TviToeuli SemTxvevis mixedviT, sesxis/msesxebelis arsebuli da mosalodneli mdgomareobis gaTvaliswinebiT. gasayidad arsebuli finansuri aqtivebi gasayidad aრსebuli finansuri investiciebisTvis, jgufi yoveli angariSgebis TariRisTvis afasebs arsebobs Tu ara obieqturi mtkicebuleba, rom investicia an investiciebis jgufi gaufasurebulia. im SemTxvevaSi, Tu investicia klasificirebulia rogorc gasayidad arsebuli, obieqtur mtkicebulebaSi unda Sediodes investiciis samarTliani Rirebulebis mis TviTRirebulebaze mniSvnelovani an gaxangrZlivebuli kleba. Tuki aris gaufasurebis mtkicebuleba, kumulaciuri danakargi –romelic gazomilia rogorc sxvaoba SeZenis Rirebulebasa da arsebul samarTlian Rirebulebas Soris, gamoklebuli nebismieri gaufasurebiT gamowveuli am investiciis danakargi, romelic adre aRiarebuli iyo konsolidirebul mogeba-zaralis angariSgebaSi – klasificirebulia sxva srul Semosavls nacvlad rogorc sruli Semosavlis angariSgeba, gaufasurebiT gamowveuli zarali kapitalis investiciebze ar aris aRdgenadi konsolidirebuli mogeba-zaralis angariSgebis saSualebiT; gaufasurebis Semdeg samarTliani Rirebulebis zrda aRiarebulia sxva srul SemosavalSi im SemTxvevaSi, Tu savalo instrumentebi klasificirebuli iqneba, rogorc gasayidad arsebuli, gaufasureba, Sefaseba efuZneba imave kriteriums, rasac amortizebuli RirebulebiT asaxuli finansuri aqtivebi. Tumca gaufasurebulad aRricxuli Tanxa aris kumulaciuri danakargi, romelic izomeba rogorc sxvaoba amortizebul Rirebulebasa da arsebul samarTlian Rirebulebas Soris, gamoklebuli nebismieri am inveticiaze Rirebulebis SemcirebiT gamowveuli zarali, romelic adre aRiarebuli iyo mogeba-zaralis konsolidirebul angariSgebaSi. momavali procentidan Semosavali efuZneba Semcirebul sabalanso Rirebulebas da dagrovilia gaufasurebis zaralis Sefasebis mizniT momavali fuladi saxsrebis nakadebis fasdaklebaSi gamoyenebuli saprocento ganakveTis gamoyenebiT. procentidan Semosavali aRრიcxulia konsilidirebul mogeba-zaralis angariSgebaSi. Tu momdevno wels savalo instrumentebis samarTliani Rirebuleba gaizrdeba da es zrda obieqturad SeiZleba ukavSidebodes movlenas, romelic warmoiqmna mas Semdeg rac gaufasurebis zarali aRiarebuli iyos konsolidirebul mogeba-zaralis angariSgebaSi, gaufasurebiT gamowveuli zarali aRdgeba konsolidirebul mogeba-zaralis angariSgebis saSualebiT. sesxebigadaxedvis pirobebiT xelaxla gadaxeduli sesxi aris sesxi, romlis pirobebi Seicvala an romlisTvisacmoTxovnili iyo damatebiTi uzrunvelyofa, da romelic ar iyo miTiTebuli Tavdapirvl kontraqtSi klienti finansuri sirTuleebis sapasuxod. sesxis sakontraqto pirobebi SeiZleba Seicvalos ramdenime mizeziT, maT Soris Seicvalos bazris pirobebi, klientTan urTierToba da sxva faqtorebi, romelic ar ukavSirdeba klientis arsebul an potenciur kreditunarianobis gauaresebas. roca sesxis gadaxdis sakontraqto gadaxdis pirobebi Seicleba imis gamo, rom Cven daimtesebuli varT msesxebelis unariT ganaxorcielos sakontraqto gadaxdebi, roca maTi gadaxdis dro dadgeba, es sesxebi klasificirebulia rogorc `gadaxeduli sesxebi”. finansuri sirTuleebis indikatorebi moicavs SeTanxmebebis Seusruleblobas, mniSvnelovan 30 dRian am metxnian davalianebas samTvian periodSi, an problemebs romelic wramoiqmna sakredito riskis departamentis mier. restruqturizaciis Sedegad gansazRvruli pirobebis tipiuri mTavari maxasiaTeblebi defoltis Tavidan asacileblad, moicavs specialur saprocento ganakveTebs, procentis an amortizaciis gadaxdebis gadadebas, gadaxdebis ganrigis modifikacias an sesxis dabrunebis vadis cvlilebas. mas Semdeg


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rac pirobebi gadaixedeba, nebismieri gaufasureba fasdeba Tavdpirveli EIR –is gamoyenebiT, romelic gaangariSdeba pirobebis cvlilebamde. sakredito danakargis Sefasebis mizniT koleqtiuri sesxis danakargis Sefasebis farglebSi, es sesxebi ar aris gamoyofili sxva sesxebisgan, romlebic ar yofila gadaxeduli. xelmZRvaneloba regularulad ganixilavs yvela sesxs saimisod, rom sesxis xelSekrulebis Sesabamisad arsebuli yvela kriteriumi dakmayofildes da rom momavali gadaxdebi savarudod ganxorcieldeba. sesxebi eqvemdebareba individualur gaufasurebis Sefasebas, romlis pirobebic gadaxedulia, eqvemdebareba mimdinare Semowmebas, raTa dadgindes kvlavac aris Tu ara isini gaufasurebuli.


finansuri aqtivebis gaufasureba (gagrZeleba)

mas Semdeg rac sesxi sacalo sabuRaltro wignebSi gansazRvrulia rogorc gadaxeduli, is rCeba am kategoriis farglebSi gadaxdis vadis dadgomamde an balansidan Camoweramde sanam meanabre ar SeZlebs gamoasworos darRveva erTdroulad 6 regularuli gadaxdis ganxorcielebiT. korporatiuli sesxebi inarCuneben gadaxeduli sesxis status sanam gadaxdis vada ar dadgeba an Camoweramde, sanam msesxebeli ar gamoasworebs kreditis mdgomareobas sesxis gadaxdis darCenil vadaSi. nebismieri axali sesxi, romelic warmoiqmneba Camoweris Semdeg isev iqneba gadaxeduli sesxi da Sefasdeba gaufasurebasTan dakavSirebiT zemoT miTiTebuli Sesabamisad.

finansuri aqtivebisa da valdebulebebis aRiarebis gauqmeba

finansuri aqtivebi

aqtivebis jgufis nawilis) Camowera xdeba Tu: • amoiwura aqtivisgan fuladi saxsrebis miRebis ufleba; • jgufma gadasca aqtivisgan fuladi saxsrebis miRebis ufleba, an daitova amgvari ufleba,

magram aiRo Tanxebis srulad da dagvianebis gareSe mesame pirebisaTvis gadaxdis saxelSekrulebo valdebuleba;

• da jgufis mier (a) gadacemul iqna aqtivTan dakavSirebuli yvela riski da sargebeli; (b) jgufis mier gadacemul iqna aqtivze kontroli.

im SemTxvevaSi, Tu jgufis mier gadacemul iqna aqtividan fuladi saxsrebis miRebis ufleba da ar momxdara riskebisa da sargeblis da aqtivze kontrolis arc gadacema da arc SenarCuneba, jgufis mier aqtivis aRiareba xdeba Semdgomi gamoyenebis pirobiT. Semdgomi gamoyeneba, romelsac gaaCnia gadacemul aqtivze erTgvari garantiis forma, aisaxeba aqtivis Tavdapirvel sabalanso Rirebulebasa da im maqsimalur Tanxas Soris umciresiT, romlis gadaxdac SesaZloa dasWirdes jgufs.

rodesac Semdgomi gamoyeneba miiRebs gadacemul aqtivze werilobiTi da/an SeZenili ofcionis formas (fuladi ofcionebis an msgavsi sakontraqto pirobebis saxiT), jgufis CarTulobis xarisxi warmoadgens im gadacemuli aqtivis Tanxas, romliTac SesaZlebelia aqtivis gamosyidva. Tumca, im SemTxvevaSi, rodesac arsebobs werilobiTi miwodebis ofcioni (fuladi ofcionebis an msgavsi sakontraqto pirobebis saxiT) samarTliani RirebulebiT asaxul aqtivze, jgufis CarTulobis xarisxi Semoifargleba gadacemuli aqtivebis samarTlian Rirebulebasa da ofcionis saaRsrulebo fass Soris umciresiT

finansuri valdebulebebi

finansuri valdebulebebis Camowera xdeba maSin, rodesac maTTan dakavSirebiT nakisri movaleobebi Sesruldeba, baTildeba an amoiwureba. rodesac arsebul finansur valdebulebas cvlis amave kreditoris mimarT sxva valdebuleba, mniSvnelovnad Secvlili pirobebiT, an, Tu mimdinare valdebulebis pirobebi mniSvnelovnad icvleba, amgvari cvlileba Tu modifikacia gulisxmobs sawyisi valdebulebis Camoweras da axali valdebulebis asaxvas, xolo Sesabamisi sabalanso Rirebulebis sxvaoba aisaxeba mogeba-zaralis konsolidirebul angariSgebaSi..


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finansuri garantiebi Cveulebrivi saqmianobis pirobebSi jgufi gascems finansur garantiebs akreditivebisa da garantiebis saxiT. finansuri garantiebi konsolidirebul finansur angariSgebaSi aRiricxebian samarTliani RirebulebiT, „sxva valdebulebebSi“, rogorc miRebuli premia. Tavdapirveli aRiarebis Semdgom, jgufis valdebulebebi yoveli garantiisTvis izomeba amortizebul premiasa da im xarjebis maqsimalurad zust gaTvlas Soris umetesiT, romelic saWiro iqneba garantiidan warmoSobili finansuri valdebulebis dasafarad.

3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba) materialur-sawarmoo maragebi

yoveli mateba valebulebebSi, rac dakavSirebulia finanansur garantiebTan aisaxeba mogeba-zaralis konsolidirebul angariSgebaSi. miRebuli premia aRiarebulia mogeba-zaralis konsolidirebul angariSgebaSi wrfivi meTodis gamoyenebiT garantiis xangrZlivobis Sesabamisad materialur-sawarmoo maragebi Sefasebulia TviTRirebulebis da wminda realizebadi Rirebulebis dabal fasad. TiToeuli produqtis mocemul adgilze da pirobebSi mitanisas gawuli xarjebi gamoiTvleba Semdegnairad:

nedli masala: FIFO-s meTodis Sesyidvis xarji.

mza saqoneli da mimdiნაre samuSao: ZiriTadi masalebis da samuSaos xarji da sawarmoo zednadebi xarjebis proporcia Cveulebrivi samuSao mwarmoeblurobis safuZvelze, magram sasesxo xarjebis gamoklebiT.

wminda realizebadi Rirebuleba aris gasayidi fasi saqmianobis Cveulebriv reJimSi, minus dasrulebis Sefasebuli xarjebi da gayidvis ganxorcielebisTvis saWiro Sefasebuli xarjebi.

gadasaxadebi mimdinare mogebis gadasaxadis daangariSeba xdeba im qveynis regulaciebis Sesabamisad, sadac banki da misi Svilobili kompaniebi funqcionireben. gadavadebuli sagadasaxado aqtivebisa da valdebulebebis daangariSeba xdeba droebiT sxvaobebTan mimarTebaSi valdebulebaTa meTodis gamoyenebiT. gadavadebuli mogebis gadasaxadebi gaTvaliswinebulia yvela droebiT sxvaobaze, romelic warmoiSoba aqtivebisa da valdebulebebis sagadasaxado dasabegr bazasa da maT sabalanso Rirebulebas Soris finansuri angariSgebis miznebisaTvis, garda im SemTxvevisa, rodesac gadavadebuli mogebis gadasaxadi warmoiSoba gudvilis Tavdapirveli aRiarebidan Tu aqtivisa da valdebulebidan im operaciaSi, romelic ar aris sawarmoTa gaerTianeba da operaciis TariRisaTvis gavlenas ar iqoniebs saaRricxvo mogebasa Tu dasabegr mogeba-zaralze. gadavadebuli sagadasaxado aqtivi aisaxeba im pirobiT, Tu arsebobs albaToba dasabegri mogebisa, romliTac SesaZlebeli iqneba droebiTi gamoqviTvadi sxvaobebis dafarva. gadavadebuli sagadasaxado aqtivebi da valdebulebebi aRiricxeba sagadasaxado ganakveTebiT, romelTa gamoyenebac mosalodnelia aqtivis realizaciisa da valdebulebis dafarvis periodSi im ganakveTebze dayrdnobiT, romlebic dadginda angariSgebis dRes. gadavadebuli sagadasaxado valdebulebebi warmodgenilia droebiT sxvaobebze, romlebic warmoiSoba investiciebidan Svilobil kompaniebSi, mokavSire da erTobliv sawarmoebSi, garda im SemTxvevisa, rodesac SesaZloa gakontrolebul iqnas droebiTi sxvaobis Sebrunebis dro da axlo momavalSi Sebruneba ar aris mosalodneli. saqarTvelosa da belarusSi aseve moqmedebs mTeli rigi gadasaxadebi, romlebic jgufis saqmianobasTanaa dakavSirebuli. aRniSnuli gadasaxadebi CarTulia sxva saoperacio xarjebSi komponentis saxiT. sainvesticio qoneba


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sainvesticio qoneba aris miwa an Senoba, an saijaro Semosavalis misaRebad arsebuli Senobis nawili an kapitalis SesafasebasTan dakavSirebuli qoneba, romelic ar gamoiyneba jgufis mier an saqmianobis Cveul reJimSi gasayidad arsebul mflobelobaSia. qoneba, romelic aSenebulia an aSendeba momavalSi sainvesticio qonebis saxiT gamosayeneblad aseve klasificirebulia, rogorc sainvesticio qoneba.

sainvesticio qoneba Tavdapirvelad aRiricxeba TviTRirebulebiT, tranzaqciis xarjebis CaTvliT, da SemdegSi xelaxla fasdeba samarTliani RirebulebiT da asaxavs saangariSo periodis bolos sabazro pirobebs. jgufis sainvesticio qonebis samarTliani Rirebuleba ganisazRvreba sxvadasxva wyaroebis safuZvelze, maT Soris im damoukidebel SemfasebelTa angariSebis safuZvelze, romlebsac aqvT Sesabamisi profesiuli kvalifikacia da romlebsac aqvT msgavsi mdebareobisa da kategoriis qonebis Sefasebis gamocdileba.


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sainvesticio qoneba (gagrZeleba) sainvesticio qoneba, romelic gadakeTda mudmivi gamoyenebisTvis rogorc sainvesticio qoneba an romlisTvisac bazari naklebad aqtiuri rCeba saimisod rom Sefasdes samarTliani RirebulebiT. miRebuli saijaro Semosavali aRicxulia mogeba-zaralis angariSSi sxva saoperacio Semosavlis farglebSi. sainvesticio qonebis samarTlian RirebulebaSi cvlilebebidan miRebuli mogeba da zarali registrirebulia mogeba-zaralis SemosavalSi da warmodgenilia rogorc sainvestocio qonebidan gadafasebis sufTa mogeba an zarali. Semdgomi xarjebi kapitalizdeba mxolod maSin, roca aSkaraa, rom masTan dakavSirebuli momavali ekonomikuri sargebeli gadaedineba jgufSi da xarji Sefasdeba saimedod. yvela sxva remontisa da teqmomsaxurebis xarji ifareba maTi warmoqmnisTanave. Tu sainvestio sakuTreba ar qiravdeba, is reklasificirdeba ZiriTad saSualebebSi da misi sabalanso Rirebuleba reklasifikaciis TariRisTvis iqceva mis pirobiT Rirebulebad, romelic SemdgomSi Semcirdeba.

ZiriTadi saSualebebi ZiriTadi saSualebebi aRricxulia TviTRirebulebiT gardaმიწისa,saofise Senobebis da momsaxurebis centrebis xarjebisa, rasac akldeba akumulirebuli cveTa da akumulirebuli gaufasurebis moculoba. amgvari Tanxa moicavs ZiriTadi saSualebebis Canacvlebis Rirebulebas, rodesac xarji warmoiSoba Tu aRiarebis kriteriumebi daculia. Senoba-nagebobebi Sefasebulia samarTliani RirebulebiT, rasac akldeba cveTa da gaufasurebis ganakveTi gadafasebis TariRis Semdgom. ZiriTadi saSualebebis sabalanso Rirebulebis gadaxedva xdeba gadafasebasTan mimarTebaSi, rodesac movlenebi an garemoebaTa cvlilebebi mianiSneben, rom sabalanso Rirebulebis aRdgena SesaZloa ver moxerxdes. Tavdapirvelad TviTRirebulebiT aRiarebis Semdgom, Senoba-nagebobebi aisaxeba gadafasebuli RirebulebiT, rac warmoadgens maT samarTlian Rirebulebas gadafasebis TariRisaTvis, gamoklebuli SemdgomSi akumulirebuli cveTisa da gaufasurebis xarji. Sefasebebi xorcieldeba erTxel yovel sam weliwadSi, Tu ar aris mniSvnelovani cvlileba samarTlian RirebulebaSi bazarze. akumulirebuli cveTa gadafasebis TariRisTvis gaiqviTeba aqtivis mTliani sabalanso RirebulebasTan da wminda Tanxis dagaangariSeba xdeba aqtivis gadafasebuli Rirebulebis misaRebad. gadafasebis nebismieri metoba kreditdeba sxva srul SemosavalSi asaxuli ZiriTadi saSualebebis gadafasebis rezervze, garda im SemTxvevisa, rodesac xdeba uwin mogeba-zaralis konsolidirebul angariSgebaSi asaxuli aqtivis gadafasebisas misi moculobis klebis Sebruneba. am SemTxvevaSi, mateba aRiarebulia mogeba-zaralis konsolidirebul angariSgebaSi. gadafasebis deficiti aRiarebulia mogeba-zaralis konsolidirebul angariSgebaSi, garda im SemTxvevisa, rodesac deficiti pirdapir qviTavs imave aqtivze uwin aRiarebul matebas, da gamoiqviTeba ZiriTadi saSualebebis gadafasebis rezervidan. ZiriTadi saSualebebis gadafasebis rezervidan wliuri gadatana gaunawilebel mogebaze xdeba aqtivis gadafasebuli sabalanso Rirebulebis cveTasa da aqtivis Tavdapirveli Rirebulebis cveTas Soris sxvaobiT. damatebiT, gadafasebis TariRisaTvis akumulirebuli cveTa iqviTeba aqtivis jamur sabalanso RirebulebasTan da xdeba misi wminda TanxiT xelaxla asaxva. gayidvisas, calkeul aqtivTan dakavSirebulimTliani gadafasebis rezervi gadaitaneba gaunawilebel mogebaze. aqtivebis cveTa iricxeba im TariRidan, rodesac xdeba aqtivis eqspluataciaSi gaSveba. cveTis daricxva xdeba wrfivi meTodiT, ZiriTadi saSualebebis sasargeblo momsaxurebis vadis Semdegi maCveneblebis mixedviT:

wlebi

saofise Senobebi da

momsaxurebis centrebi

100-mde

aveji da moZravi qoneba 10

kompiuterebi da mowyobiloba 5-10

avtomobilebi 5 aqtivebis narCeni Rirebulebis, sasargeblo momsaxurebis vadisa da meTodebis gadaxedva da Sesabamisad koreqtireba saWiroebisamebr xdeba yoveli finansuri wlis bolos. mSenebare aqtivebi miTiTebulia TviTRirebulebiT da ar gaufasurdeba im dromde, sanam xelmisawvdomia gamoyenebsiTvis da reklasificirebulia ZiriTadi saSualebis Sesabamis jgufSi. saijaro gaumjobesebebis amortizacia xdeba Sesabamisi saijaro aqtivis sasargeblo momsaxurebis vadis Sesabamisad an mosalodneli saijaro vadis mixedviT, Tu ufro moklevadiania.


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SekeTeba-ganaxlebasTan dakavSirebuli xarjebi iricxeba maTi warmoSobisTanave da maTi CarTva xdeba sxva saoperacio xarjebSi Tu ar arsebobs maTi kapitalizaciis safuZveli.


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gudvilis gaufasureba

gaufasurebasTan mimarTebaSi gudvilis gadaxedva xdeba yovelwliurad an ufro xSirad, Tu movlenebi da garemoebebis cvlilebebi miuTiTeben mimdinare Tanxebis gaufasurebaze. gaufasurebis Semowmebis miznebisaTvis, sawarmoTa gaerTianebisas daricxuli gudvili, Sesyidvis TariRidan gadanawildeba jgufis fuladi saxsrebis warmomqmnel erTeulebze, an fuladi saxsrebis warmomqmnel erTeulTa jgufebze, romlebic savaraudod isargebleben gaerTianebis procesiT, imisda miuxedavad ganekuTvneba Tu ara jgufis sxva aqtivebi da valdebulebebi aRniSnul erTeulebs Tu erTeulTa jgufebs. amgvari erTeulebi, romelTac ericxebaT gudvili warmoadgenen:

jgufis qveda dones, sadac gudvilis monitoringi xdeba menejmentis Sida miznebisaTvis; da

ar aRemateba segments, romelic gansazRvrulia fass 8-Si `saoperacio segmentebi’’

gudvilis gaufasureba ganisazRvreba im fuladi nakadebis warmomqmneli erTeulis (erTeulTa jgufis) aRdgeniTi Rirebulebis SefasebiT, romelsac ganekuTvneba gudvili. roca fuladi saxsrebis warmomqneli erTeulis aRdgeniTi Rirebulebasabalanso Rirebulebaze naklebia, xdeba gaufasurebiT gamowveuli zaralis aRiareba. gaufasurebiT gamowveuli danakargebis amobruneba momaval periodebSi SeuZlebelia. aramaterialuri aqtivebi

jgufis sxva aramaterialuri aqtivebi moicavs programul uzrunvelyofasa da licenziebs.

calkeuli aramaterialuri aqtivis Sefaseba xdeba Tavdapirveli aRiarebisas TviTRirebulebiT. sawarmoTa gaerTianebisas warmoSobili aramaterialuri aqtivis moculoba warmoadgens Sesyidvis dRes arsebul samarTlian Rirebulebas. Tavdapirveli aRiarebis Semdgom, aramaterialuri aqtivebi aRiricxeba TviTRirebulebiT, rasac akldeba akumulirebuli amortizacia da akumulirebuli gaufasurebis xarji. aramaterialuri aqtivebis sasargeblo momsaxurebis xangrZlivoba Sefasebulia gansazRvruli Tu ganusazRvreli vadiT. vadiani aramaterialuri aqtivebi amortizebulia sasargeblo momsaxurebis xangrZlivobis - 4-10 wlis ganmavlobaSi da maTi Sefaseba gaufasurebasTan mimarTebaSi xdeba gaufasurebis niSnebis arsebobisas. vadiani aramaterialuri aqtivebis amortizaciis vadebisa da meTodebis gadaxedva xdeba sul mcire yoveli fiskaluri wlis bolos.

programuli uzrunvelyofis SenaxvasTan dakavSirebuli xarjebi aRiricxeba xarjebSi warmoSobisas. programuli uzrunvelyofis Seqmnis Rirebuleba (dakavSirebuli axali an mniSvnelovnad gaumjobesebuli uzrunvelyofis dizainsa da testirebasTan) aRiarebulia, rogorc aramaterialuri aqtivebi mxolod maSin, rodesac jgufs gaaCnia am procesis bolomde miyvanis unari da ganzraxva, rom SesaZlebeli iyos aqtivis gamoyeneba Tu gayidva, rom aqtivs SeeZlos samomavlo ekonomikuri sargeblis motana, rom xelmisawvdomia am procesis dasrulebisTvis saWiro resursebi, da rom SesaZlebelia programis Seqmnis xarjebis sarwmunod Sefaseba. programuli uzrunvelyofis SeqmnasTan dakavSirebuli sxva saxis danaxarjebis aRricxva xdeba xarjebSi maTi warmoSobisTanave. rezervebi rezervebis aRiareba xdeba maSin, rodesac jgufs gaaCnia warsuli movlenidan gamomdinare mimdinare Tu mosalodneli iuridiuli valdebuleba da savaraudoa ekonomikuri sargeblis mqone resursebis gadineba valdebulebis dasafarad, aseve SesaZlebelia valdebulebis Tanxis sarwmunod gansazRvra. balansgareSe valdebulebebze warmoqmnili danakargebis riskis rezervebi fasdeba regularulad am valdebulebebze warsurSi warmoqmnili faqtobrivi danakargebis safuZvelze. sapensio da sxva valdebulebebi TanamSromelTa winaSe jgufs uzrunvelyofs xelmZRvanelobisa da TanamSromlebisTvis sapensio uzrunvelyofis programas. bankis gansazRvruli Senatanis mqone sapensio programa moicavs yvela srul ganakveTze myof TanamSromlebs. jgufi iRebs Senatanebs mis srul ganakveTze momuSave TanamSromlebis xelfasis 2%-is odenobiT, romlis 1% iqviTeba xelfasebida da meore 1%-damatebiT gadaixdeba jgufis mier. rodesac TanamSromeli miaRwevs sapensio asaks, xdeba dagrovili Senatanebis TanamSromlisTvis gadaxda masTanve SeTanxmebuli ganrigis Sesabamisad. dagrovili Senatanebi gadanawilebulia TanamSromlis mier dagrovili Tanxis miRebis periodze. Sesabamisi sapensio sargeblis valdebulebebi aRicxulia sxva valdebulebebSi, SeniSvna 16.


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3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba) aqciebiT warmoebul gadaxdebze dafuZnebuli garigebebi jgufis TanamSromlebi (zeda rgolis xelmZRvanelebis CaTvliT) iReben anazRaurebas aqciebze dafuZnebuli garigebebidan, rodesac TanamSromlebi ewevian momsaxurebas wilobrivi instrumentebis sanacvlod (wilobrivi instrumentebiT gadaxdis garigebebi). wilobrivi instrumentebiT gadaxdis garigebebi TanamSromlebTan wilobrivi instrumentebiT gadaxdis garigebebis fasi aRricxulia samarTliani RirebulebiT im TariRiT, rodesac moxda maTi miReba. wilobrivi instrumentebiT warmoebuli garigebebis fasi aRricxulia Sesabamisi kapitalis zrdasTan erTad, im periodis ganmavlobaSi, rodesac moxda momsaxurebis gaweva/valdebulebebis Sesruleba. es periodi sruleba maSin, rodesac Sesabamisi TanamSromeli mTlianad uflebamosilia miiRos premia ("ZalaSi Sesvlis TariRi"). ZalaSi Sesvlis TariRisaTvis, yovel sabalanso wels aRiarebuli wilobrivi instrumentebiT warmoebuli garigebebis mTliani xarji damokidebulia ZalaSi yofnis mTliani periodis gasvlasa da wilobrivi instumentebis raodenobis Sefasebaze. mogeba-zaralis konsolidirebul angariSgebaSi asaxuli xarji Tu Semosavali warmoadgens mTliani xarjis cvlilebas periodis dasawyisidan bolomde. ZalaSi Sesvlamde ar xdeba premiis xarjis aRiareba, garda im SemTxvevebisa, rodesac uflebamosilebis miniWeba damokidebulia sabazro pirobebze (BGEO-saqciebis fasTan mibmuli piroba), gaTvaliswinebiT imisa, rom yvela danarCeni piroba Sesrulebulia. es SemTxveva miiCneva uflebamosilebis miniWebad, miuxedavad imisa, dakmayofilebulia Tu ara sabazro pirobebi. rodesac wilobrivi instrumentebiT warmoebul angariSsworebaze dafuZnebuli premiebis pirobebi icvleba, minimaluri xarjis aRiareba xdeba im saxiT, TiTqos ar momxdariyos pirobebis cvlileba. garda amisa, xarjis aRiareba xdeba nebismieri koreqtirebisaTvis, romelic zrdis aqciebiT warmoebul gadaxdebze dafuZnebuli garigebebis mTlian samarTlian Rirebulebas an sxvagvarad warmoadgens TanamSromlis sargebels modifikaciis TariRiT. rodesac xdeba wilobriv instrumentebiT gacemuli premiis gauqmeba, is ZalaSi Sesulad miiCneva gauqmebis TariRiT, xolo nebismieri premiis xarjis im nawilis aRiareba, romlis aRiarebac jer ar momxdara xdeba myisierad. Tumca, Tu gauqmebul premias Caenacvleba axali, romelic gadacemis TariRisaTvis aRwerilia, rogorc Canacvlebis premia, Zveli da axali premiebi moiazreba Tavdapirveli premiis koreqtirebebad, rogorc aRwerilia wina abzacSi saaqcio kapitali saaqcio kapitali

Cveulebrivi aqciebi klasificirebulia, rogorc kapitali. gare xarjebi, pirdapir dakavSirebuli axali aqciebis gamoSvebasTan sawarmoTa gaerTianebisTvis gamoSvebuli aqciebis garda, aRricxulia rogorc gamoqviTvebi kapitalis Semosavlebidan. gamoSvebuli aqciebis nominalur Rirebulebaze meti nebismieri samarTliani Rirebulebis mqone miRebuli safasuri aRiricxeba, rogorc damatebiT Setanili kapitali. saxazino aqciebi:

rodesac jgufi an misi Svilobili kompania SeiZens bankis wils, gadaxdili safasuri, dakavSirebul wminda saoperacio TanxebTan erTad gamoiqviTeba mTliani kapitalidan, rogorc gamosyiduli aqciebi maT gauqmebamde an xelaxla gamoSvebamde. rodesac SemdgomSi xdeba aseTi aqciebis gayidva an xelaxla gamoSveba, xdeba miRebuli safasuris CarTva kapitalSi. gamosyiduli aqciebi asaxulia saSualo Sewonili RirebulebiT. damatebiT Setanil kapitalTan mimarTebaSi premiebis koreqtirebiT. dividendebi dividendebi aRiarebulia, rogorc valdebuleba da gamoiqviTeba kapitalidan angariSgebis TariRisaTvis mxolod maSin, Tu isini gacxadebulia angariSgebis TariRamde an TariRiT. dividendebi gacxadebulia, rodesac maTi SeTavazeba angariSgebis TariRamde xdeba, an Tu isini SeTavazebulia an gacxadebulia angariSgebis TariRis Semdgom periodSi, magram konsolidirebuli finansuri angariSgebis gamocemamde.


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3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba) pirobiTi valdebulebebi

pirobiTi valdebulebebis aRiareba finansuri mdgomareobis konsolidirebul angariSgebaSi ar xdeba, Tu ar arsebobs valdebulebebis dasafari resursebis gadinebis safuZveli, romelic SeiZleba sarwmunod Sefasdes. pirobiTi aqtivebis aRiareba ar xdeba finansuri mdgomareobis konsolidirebul angariSgebaSi, Tumca xdeba maTi gacxadeba, rodesac mosalodnelia ekonomikuri sargeblis miReba. Semosavlisa da xarjis aRiareba Semosavalis aRiareba xdeba maSin, rodesac ekonomikuri sargeblis miRebis albaToba maRalia da SesaZlebelia misi sandod Sefaseba. Semdegi konkretuli kriteriumebi unda dakmayofildes vidre moxdeba Semosavlis aRiareba: procenti da msgavsi Semosavali da xarji amortizebuli RirebulebiT aRricxuli yvela finansuri instrumentisaTvis da savaWrod gamiznuli an gasayidad arsebuli saprocento sargeblis mqone fasiani qaRaldebisaTvis, saprocento Semosavali da xarji aRiricxeba efeqturi saprocento ganakveTis meTodiT, romliTac xdeba mosalodneli samomavlo fuladi dafarvebisa/Semosavlisa finansuri instrumentis sasargeblo momsaxurebis xangrZlivobis Tu ufro mokle periodis manZilze sadac es SesaZlebelia, finansuri aqtivis Tu valdebulebis wminda sabalanso Rirebulebamde zusti diskontireba. gaangariSeba iTvaliswinebs finansuri instrumentis yvela sakontraqto pirobas (magaliTad winaswari gadaxdis SesaZleblobas) da moicavs nebismier sakomisio Tanxas an zRvrul xarjs, romelic pirdapir ganekuTvneba instruments da warmoadgens efeqturi saprocento ganakveTis ganuyofel nawils, garda samomavlo sakredito zaralisa. finansuri aqtivisa Tu finansuri valdebulebis sabalanso Rirebuleba koreqtirdeba Tu jgufi gadaxedavs mis mier dasafari Tu misaRebi savaraudo Tanxebis Sefasebas. koreqtirebuli sabalanso Rirebuleba gamoiTvleba Tavdapirvel efeqtur saprocento ganakveTze dayrdnobiT da sabalanso Rirebulebis cvlileba aRiricxeba, rogorc saprocento Semosavali Tu xarji. rodesac finansuri aqtivis Tu msgavsi aqtivebis jgufis Rirebuleba mcirdeba gaufasurebis zaralis gamo, saprocento Semosavlis aRiareba grZeldeba Tavdapirveli efeqturi saprocento ganakveTis gamoyenebiT axal sabalanso Rirebulebaze.

Semosavali gasamrjelodan da sakomisiodan jgufi iRebs Semosavals gasamrjelodan da sakomisiodan momxmarebelTaTvis gaweuli sxvadasxva momsaxurebidan, rac SesaZloa daiyos Semdeg or kategoriad:

Semosavali saoperacio momsaxurebidan miRebuli gasamrjelodan

mesame mxareTa operaciebTan (rogorebicaa aqciebis Tu sxva fasiani qaRaldebis SeZena Tu sawarmos Sesyidva an gayidva) dakavSirebuli molaparakebebidan an molaparakebebSi monawileobidan miRebuli Tanxebi aRricxulia garigebis dasrulebisas. garigebebTan dakavSirebuli gasamrjelo an gasamrjelos komponentebi, aRiarebulia Sesabamisi pirobebis Sesrulebis Semdgom.gasamrjelo an misi komponentebi, romlebic dakavSirebulia konkretul SesrulebasTan, aRiarebulia Sesabamisi kriteriumebis Sesrulebis Semdeg. klientebis loialobis programa

klientebis loialobis programis qulebi, romlebic akumulirebulia am biznesSi ganixileba rogorc gadavadebuli Semosavali da aRiarebulia SemosavlebSi TandaTan, roca xdeba maTi miReba. jgufi aRairebs klientis loialobis programidan miRebul mTlian Semosavals, roca ganxorcielebis valdebuleba Sesruldeba e.i. roca klienti gamoisyidis qulebs an qulebi amoiwureba, roca jgufi moqmedebs rogorc xelmZRvaneli. da piriqiT, jgufi zomavs sxvaobas Tavis Semosavals, rogorc mis angariSze arsebul Tanxas, romelic warmoadgens mastimulirebel danaricxebs da mesame mxarisTvis kreditoruli davalinebebisTvis gamoyofil Tanxas Soris, romelic uzrunvelyofs stimulirebas rac SeiZleba male rogorc ki moxeba mastimulirebeli daricxvebi, roca jgufi moqmedebs rogorc agenti. TviToeul saangariSgebo dRes jgufma Seafasa dagrovili qulebis nawili, romelic mosalodnelia, rom gamoyenebuli iqneba klientebis mier statistikuri monacemebis safuZvelze. es qulebi ganixileba rogorc valdebuleba finansuri mdgomareobis angariSgebaSi da aRiarebulia mxolod SemosavalSi, roca qulebi miiReba an amoiwureba.


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Semosavlisa da xarjis aRiareba (gagrZeleba)

Semosavali saoperacio momsaxurebidan miRebuli gasamrjelodan mesame mxareTa operaciebTan (rogorebicaa aqciebis Tu sxva fasiani qaRaldebis SeZena Tu sawarmos Sesyidva an gayidva) dakavSirebuli molaparakebebidan an molaparakebebSi monawileobidan miRebuli Tanxebi aRricxulia garigebis dasrulebisas. garigebebTan dakavSirebuli gasamrjelo an gasamrjelos komponentebi, aRiarebulia Sesabamisi pirobebis Sesrulebis Semdgom.gasamrjelo an misi komponentebi, romlebic dakavSirebulia konkretul SesrulebasTan, aRiarebulia Sesabamisi kriteriumebis Sesrulebis Semdeg. Semosavali dividendebidan Semosavlis aRiareba xdeba jgufis mier Tanxis miRebis uflebis warmoSobisas. erTjeradi muxlebi jgufi calke axorcielebs klasifikacias da warmodgens im Semosavals da xarjebs, romlebic Tavisi xasiaTis gamo ar aris erTjeradi. jgufi gansazRvravs erTjerad Semosavals an xarjebs, romelic gamoiwvia jgufis regularuli da Cveulebrivi saqminobisTvis ardamaxasiaTebelma ekonomikurma an finansurma movlenam da gamowveulia gaurkveveli an gauTvaliswinebeli gareSeE faqtorebisgan, romelTa warmoqmna gonivrulad ar iqneboda mosalodneli momavalSi, da amitom isini ar unda iyos gaTvaliswinebulia samomavlo Sedegebis saproeqto gaTvalebis momzadebis dros. samuSao da saangariSgebo valutebi da ucxouri valutis konvertacia konsolidirebuli finansuri angariSgeba warmodgenilia larSi, rac jgufis saangariSgebo

valutas warmoadgens. bankis samuSao valutaa ლარი. jgufis yvela sawarmo ganazRvravs sakuTar samuSao valutas, Sesabamisad, finansur angariSgebaSi warmodgenili Tanxebi izomeba aRniSnul valutaSi. ucxour valutaSi ganxorcielebuli operaciebi aRiricxeba samuSao valutaSi, romlis konvertacia xdeba operaciis dRes arsebuli kursiT. ucxour valutaSi arsebuli fuladi aqtivebisa da valdebulebebis konvertacia larSi xdeba seb-is gacvliTi kursiT angariSgebis dRes. ucxour valutaSi ganxorcielebuli operaciebis konvertaciiT gamowveuli mogeba-zarali aRiarebulia mogeba-zaralis konsolidirebul angariSgebaSi, rogorc ucxouri valutis konvertaciiT gamowveul mogebas gamoklebuli zarali – sakurso sxvaoba. arafuladi saSualebebis konvertacia, romlebic izomeba ucxour valutaSi istoriuli Rirebulebis dadgenis mizniT, xdeba gacvliTi kursiT, romelic arsebobs Tavdapirveli operaciis dRes. arafuladi saSualebebi, romlebic izomeba ucxour valutaSi samarTliani RirebulebiT, konvertirdeba im dRis gacvliTi kursiT, roca moxda samarTliani Rirebulebis dadgena. roca aramonetaruli punqtis mogeba an zarali aRiarebulia sxva srul mogebaSi, aRniSnuli mogebis an zaralis nebismieri Secvlili komponenti aRiarebulia sxva srul mogebaSi. da piriqiT, roca aramonetaruli punqtis mogeba an zarali aRiarebulia mogebasa an zaralSi, aRniSnuli mogebis an zaralis nebismieri Secvlili komponenti aRiarebulia mogebasa an zaralSi. sxvaobebi ucxour valutaSi ganxorcielebuli operaciis sakontraqto gacvliT kurssa da seb-is gacvliT kurss Soris operaciis dRes, CarTulia ucxour valutaSi ganxorcielebuli operaciebidan mogebas gamoklebuli zaralis muxlSi. seb-is oficialuri gacvliTi kursi 2017 wlis 31 dekembris, 2016 wlis 31 dekembris da 2015 wlis 31 dekembris mdgomareobiT iyo:

lari

sterlingtT

an

lari aSSd-

Tan

lari

evrosTan

Llari BYN

31 dekemberi 2017 3.5005 2.5922 3.1044 1.3083

31 dekemberi 2016 3.2579 2.6468 2.794 1.3532

31 dekemberi 2015 3.5492 2.3949 2.6169 1.2904

angariSgebis dRes, im sawarmoTa aqtivebi da valdebulebebi, romelTa samuSao valuta gansxvavdeba jgufis saangariSgebo valutisgan, konvertirdeba larSi, angariSgebis dRisaTvis arsebuli oficialuri gacvliTi kursiT da maTi mogeba-zaralis angariSgeba gadayvanilia wlis saSualo Sewonili kursiT. konvertaciidan gamomdinare sakurso sxvaobebi pirdapir asaxulia kapitalis calkeul komponentad. im Svilobili kompaniis Tu mokavSire sawarmos gadacemisas, romlis samuSao valuta gansxvavdeba jgufis saangariSgebo valutisgan, kapitalSi aRiarebuli gadavadebuli mTliani Tanxa, am konkretul sawarmosTan miamrTebaSi aRiarebulia mogeba-zaralis konsolidirebul angariSgebaSi.


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27

ucxouri operaciis SeZenidan warmoSobili nebismieri gudvili da SeZenisas aqtivebisa da valdebulebebis sabalanso Rirebulebis samarTliani RirebulebiT nebismieri koreqtireba moiazreba ucxouri operaciebis aqtivebad da valdebulebebad da gadayvanilia saboloo kursiT.

3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba) axali da Sesworebuli standartebis miReba da sabuRaltro politikis interpretacia

da nebayoflobiTi cvlilebebiA

am cvlilebebis xasiaTis da efeqti warmodgenilia qvemoT.

fass 15 klientebTan kontraqtebidan Semosavali

2014 wlis maisSi fasss-m gamouSva fass 15 klientebTan kontraqtebidan Semosavali,

romelic ZalaSi Sedis 2018 wlis 1 ianvridan, nebadarTulia droze adre miReba. fass 15

gansazRvravs Semosavlis aRiarebis principebs da gamoiyeneba klientebTan yvela

kontraqtis mimarT. Tumca, finansuri instrumentebisTvis damaxasiaTebeli procenti da

sakomisio Semosavlebi da ijarebi kvlavac scildeba fass 15-is farglebs da

regulirdeba sxva moqmedi standartebiT. fass 15–is Sesabamisad, Semosavali

aRiarebulia im moculobiT, romelic asaxavs Tanxas, romelsac sawarmoo mosalodnelia,

rom miiRebs saqonlis an momsaxurebebis klientisTvis gadacemis sanacvlod. es

standarti aseve gansazRvravs xasiaTTan, moculobasa da drosTan aseve nebismier

Semosavli gaurkvevlobasTan da klinetebis Sesabamisi fulad nakadebTan dakavSirebul

informaciis warmodenis moTxovnebs. fass 15 SeiZleba miRebuli iqnas sruli

restrospeqtivis an modificirebuli retrospeqtivis midgomis gamoyenebiT.

jgufma droze adre miiRo axali Semosavlis aRiarebis standarti, romelic ZalaSi

Sedis 2017 wlis 1 ianvridan modificirebuli retrospeqtuli midgomis gamoyenebiT. adre

miRebis Sedegi iyo gaunawilebeli mogebis 10,827 lariT kleba, daricxvebis da

gadavadebuli Semosavlis Sesabamisi zrda da gadavadebuli sagadasaxado

valdebulebebis kleba.

jgufis Semosavlebi, romelzec gavlena moaxdina fass 15-is mixedviT operaciebma,

moicavda sakomisio Semosavals sakredito baraTiT operaciebidan da loialobis

programebis farglebSi sakomisios Semosavls GAgarkveuli operaciebis Sesabamisad.

Semosavlebis miRebis arxebTan dakavSirebiT, Semosavlebis nawili gadavadebuli iqna

fass 15-is moTxovnebis Sesabamisad, Sesabamiss Sesrulebis valdebulebebis

Sesrulebamde, romlebic mosalodnelia gamoSvebuli sakredito baraTebis da

loialobis programis mixedviT bonus qulebiT angariSsorebisa an vadis amowurvis

savaraudo vadaSi.

gaunawilebeli Semosulobebis da sxva angariSebis gaxsnis koreqtirebebis detalebia:

31

dekemberi

2016

fass 15-is

miRebis Sedegi

31

dekemberi

2017

valdebulebebi

sxva valdebulebebi 55,103 12,738 67,841

gadavadebuli saSemosavlo gadasaxadis valdebulebebi 22,169 (1,911) 20,258

sxva 9,422,516 - 9,422,516

sul valdebulebebi 9,499,788 10,827 9,510,615

sul kapitali 1,233,144 (10,827) 1,222,317


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Semosavlis axali standartis moTxovnebis Sesabamisad, jgufis konsolidirebuli mogeba-zaralis angariSebis da 2017 wlis 31 dekembrisTvis dasrulebuli wlis finansuri poziciis Sesaxeb standartis miRebis gavlenis Sedegad moancemebi Semdegi iyo:

31

dekemberi

2016

fass 15

miRebis Sedegi

31

dekemberi

2017

sakomisio Semosavali 191,000 195,932 (4,932)

sakomisio xarjebi (74,730) (74,730) -

wminda sakomisio Semosavali 116,270 121,202 (4,932)

sxva 745,784 745,784 -

Semosavali 862,054 866,986 (4,932)

sxva xarjebi (323,369) (323,369) -

Semosavali 538,685 543,617 (4,932)

mogeba 338,907 343,839 (4,932)


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29


axali da Sesworebuli standartebis miReba da sabuRaltro politikis interpretacia

da nebayoflobiTi cvlilebebiA(gagrZeleba)

31

dekemberi

2016

fass 15-is

miRebis Sedegi

31

dekemberi

2017


gadavadebuli mogebis gadasaxadi 11,342 13,253 (1,911)

sxva 11,047,298 11,047,298 -

mTliani valdebulebebi 11,138,797 11,123,038 15,759

kapitali 1,481,919 1,497,678 (15,759)

valdebulebebi da kapitali 12,620,716 12,620,716 -

bas 7 –is cvlilebebi - fuladi nakadebis angariSgeba - informaciis warmodgenis iniciativa es cvlilebebi moiTxovs sawarmoebisgan warmoadginon maT valdebulebebSi cvlilebebis Sesaxeb informacia, romelic warmoiqmneba finansuri aqtivobebis Sedegad, maT Soris cvlilebebi, romelic warmoiqmna fuladi saxsrebis nakadebidan da arafuladi cvlilebebi (rogoricaa sakurso cvlilebis Sedegad mogeba an zarali). jgufma warmodgina informacia mimdinare periodisTvis SeniSvnaSi 18.

bas 12-is cvlilebebi - saSemosavlo gadasaxadebi: ararealizebul zaralTan dakavSirebuli gadavadebuli sagadasaxado aqtivebis aRiareba

es cvlilebebi azustebs, rom nebismier sawarmos sWirdeba imis gaTvaliswineba krZalavs Tu ara sagadasaxado kanoni dasabegri mogebis wyaroebs, romelTan mimarTebaSi mas SeuZlia ganaxorcielos daqviTebi ararealizebul danakargebTan dakavSirebiT daqviTvis droebiTi sxvaobis aRdgenisTvis. ufro metic, es cvlileba uzrunvelyofs saxelmZRvanelos imis Sesaxeb Tu rogor unda gansazRvros sawarmom momavali dasaqviTi mogebebi da ganmartos garemoebebi, romelSic dasaqviTi mogeba SesaZloa moicavdes zogierTi aqtivis dafarvas maT sabalanso Rirebulebaze meti TanxiT. jgufma Seafasa zemoqmedeba da daaskvna, rom am cvlilebebs ar mouxdenia gavlena jgufis finansur mdgomareobaze da saqmianobaze. fass 12-is cvlilebebi - sxva sawarmoebSi wilebis Sesaxeb informacia: informaciis warmodgenis moTxovnebis sferos dazusteba es cvlilebebi azustebs, rom fass 12-is garkveuli informaciis gamJRavnebis moTxovnebi gamoiyeneba Svilobil kompaniaSi, erTobliv sawarmoSi an dakavSirebul sawarmoSi organizaciis wilis (an erTobliv sawarmoSi an dakavSirebul sawarmoSi misi wilis nawili) mimarT, romelic klasificirebulia rogorc gasayidad arsebuli an Setanilia gamsvlel jgufSi. am cvlilebebs gavlena ar mouxdenia jgufis finansuri informaciaze.

bas 16 ZiriTadi saSualebebi 2017 wels, jgufma Secvala Tavisi sabuRaltro aRricxvis politika ofisis Senobebsa da momsaxurebis centrebTan dakavSirebiT. jgufi amJamad iyenebs Rirebulebis models, roca aqtivebi SeZenis faqtiur Rirebulebas gamoklebulia akumulirebuli cveTa da nebismieri akumulirebuli gaufasureba. saaRricxvo politikaSi amgvar cvlilebamde, jgufma gamoiyena gadafasebis modeli, sadac saofise Senobebi da momsaxurebis centrebi warmodgenili iyo samarTliani RirebulebiT gadafasebis dRes, gamoklebuli nebismieri Semdgomi akumulirebuli cveTa da Semdgomi akumulirebuli gaufasurebis Sedegad miRebuli zarali. jgufi darwmunebulia, rom Rirebulebis modelis warmoadgens materialuri aqtivebis ufro saimedo da ufro mniSvnelovan prezentacias radgan, (1) is ganapirobebs Sesadarisobas investorebisTvis, radgan Rirebulebis modeli aris sabazro praqtika sabanko sferoSi da (2) is ufro aaxloebs aRricxvis biznes models am aqtivebis


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30

kategoriis garSemo. Rirebulebis modeli gamoyenebuli iyo wina periodebis TviToeuli konsolidirebuli finansuri angariSgebis muxlebis xelaxal formilirebaze:


axali da Sesworebuli standartebis miReba da sabuRaltro politikis interpretacia

da nebayoflobiTi cvlilebebiA(gagrZeleba)

zemoqmedeba kapitalze (zrda/(kleba) kapitalSi):

31 dekemberi

2016

31 dekemberi

2015

1 iavari

2015

aqtivebi

ZiriTadi saSualebebi (32,875) (34,634) (45,190)

valdebulebebi

saSemosavlo gadasaxadis valdebulebebi (73) (4,958) (6,405)

kapitali

gaunawilebeli mogeba (6,501) (5,855) (1,230)

sxva rezervebi (25,433) (22,708) (35,695)

arakontrolirebadi wilebi (868) (1,113) (1,860)

wminda gavlena kapitalze (32,802) (29,676) (38,785)

2016 2015

sxva sruli mogeba, romelic

reklasificirebuli unda iyos momdevno

periodebis mogeb/zaralSi

–sakurso sxvaobidan mogeba (zarali) (346) 2,774

saSemosavlo gadasaxdis efeqti (58) (1,047)

sxva sruli mogeba, romelic ar unda

iyos reklasificirebuli unda iyos

momdevno periodebis mogeb/zaralSi

– ZiriTadi saSualebebis gadafaseba 2,105 7,782

saSemosavlo gadasaxdis efeqti (4,827) (400)

sxva srul Semosavalze wminda efeqti (3,126) 9,109

saofise Senobebisa da momsaxurebis centrebis sabuRaltro aRricxvis politikis cvlilebam mniSvnelovani gavlena ar moaxdina 2016 da 2015 wlebis 31 dekembers dasrulebuli wlis jgufis konsolidirebuli mogeba-zaralis angariSgebaze.

gamoSvebuli, magram jer ZalaSi ar Sesuli standartebi

konsolidirebuli finansuri angariSgebebis damtkicebis TariRamde, gamoqveynda garkveuli axali standartebi, interpretaciebi da arsebuli standartebis mimarT cvlilebebi, romelic mimdinare saangariSgebo periodisTvis jer ar Sesula ZalaSi, da romelic jgufs jer ar miuRia. aseTi standartebi, romlebic savaraudod gavlenas moaxdens jgufze, an romelTa gavlena amJamad fasdeba, Semdegia: fass 9 finansuri instrumentebi

Sesavali


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31

2014 wlis ivlisSi, fasss-ma gamosca fass 9-is finansuri instrumentebi – saboloo varianti, romelmac Secvala bas 39-finansuri instrumentebi: aRiareba da Sefaseba da 2018 wlis 1 ianvars an Semdeg wliuri periodisTvis arsebuli yvela wina versia, vadaze adre gamoyeneba dasaSvebia. 2016 wels, jgufma Seqmna mravaldisciplinuri ganxorcielebis jgufi, romelSic Sedian riskis, finansebis da operaciebis jgufebis wevrebi, da daiqirava gareSe konsultanti saimisod, rom daiwyos fass 9-is ganxorcieleba. es proeqtis dasponsorebulia riskis da finansebis ganyofilebis xelmZRvanelebis mier, romlebmac uzrunvelyves jgufis mmarTveli sabWos regularuli ganaxleba. ganxorcieleba Sedgeboda eqvsi mTavari etapisgan: Tavdapirveli Sefaseba da analizi, daproeqteba, mSenebloba, Semowmeba, paraleluri mimdinareoba da amoqmedeba. amJamad jgufma daasrula fass 9-is ganxorcielebis programa, maT Soris axali mosalodneli sakredito zaralis modelis Seqmna da jgufSi fass 9 sabuRalro aRicxvis politikis damtkiceba.

3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba) gamoSvebuli, magram jer ZalaSi ar Sesuli standartebi (gagrZeleba) jgufi miiRebs axal standarts misi ZalaSi Sesvlis TariRidan miRebis Sedegad Sefasebuli zemoqmdebis 2018 welis 1 ianvridan gaunawilebeli Semosulobebis gaxsnaSi aRiarebiT da rogorc es daSvebulia fass 9-is Sesabamisad, is ar moaxdens Sesadarisi informaciis xelaxla formulirebas. 2017 wlis 31 dekembris mdgomareobiT, jgufma Seafasa, rom fass 9-is miReba gamoiwvevs 2018 wlis 1 ianvrisTvis aqcionerebis kapitalis gadasaxadis gadaxdamde daaxloebiT 31,514 lariT klebas. fass 9 savaraudod gavlenas ver moaxdens maregulirebel kapitalze da kapitalis adekvaturobis koeficientebze (saqarTveloSi maregulirebeli kapitalis moTxovnebi gansazRvrulia saqarTvelos erovnuli bankis mier da gamoiyeneba am bankis mimarT damoukideblad).

(a) klasifikacia da Sefaseba klasifikaciisa da Sefasebis perspeqtividan gamomdinare axali standarti moiTxovs, rom yvela finansuri aqtivi, garda wilobrivi instrumentebisa da warmoebulebisa, Sefasdes sawarmos biznes modelis kombinaciis safuZvelze saimisod, rom ganxorcieldes aqtivebis da instrumentebis sakontraqto fuladi saxsrebis nakadis maxasiaTeblebis marTva. bass 39 Sefasebis kategoriebi Caenacvleba samarTliani RirebulebiT mogebis an zaralis (FVPL) farglebSi, samarTliani Rirebuleba sxva sruli Semosavlis farglebSi (FVOCI) da amortizebuli RirebulebiT. fass 9 aseve saSualebas aZlevs sawarmoebs sabolood gansazRvron instrumentebi, romlebic afaseben amortizebul Rirebulebas an samarTlian Rirebulebas sxva sruli Semosavlis instrumentebis farglebSi rogorc FVPL, Tu amis gakeTeba aRmofxvris an mniSvnelovnad Seamcirebs Sefasebis an aRiarebis Seusabamobas. wilobrivi monawileobis instrumentebi, romlebic ar aris gamiznuli vaWrobisTvis, SeiZleba sabolood ganisazRvros rogorc FVOCI, mogeba-zaralis anagariSgebaSi mogebis an zaralis Semdgomi reklasifikaciis gareSe.

finansuri valdebulebebis aRricxvis wesi ZiriTadad iqneba iseTive. rogoric iyo bass 39-is moTxovnebSi, garda im mogebis an zaralisa, romelic warmoiqmna FVPL-s Sesabamisad gansazRvrul valdebulebebTan dakavSirebiT sawarmos sakredito riskis Sedegad. aseTi cvlilebebi warmodgenili iqneba sxva srul SemosavalSi mogeba-zaralis angariSgebaSi Semdgomi reklaisfikaciis gareSe manam, sanam saaRricxo Seusabamoba ar warmoiqmneba mogebasa an zaralSi. jgufi apirebs gaagrZelos amJamad samarTliani RirebulebiT flobili yvela finansuri aqtivis samarTliani Rirebulebis Sefaseba. savalo fasian qaRaldebSi da Cveulebriv aqciebSi investiciebi, romlebic warmoadgens gasayidad arsebul aqciebs sxva srul mogeba-zaralSi registrirebuli mogebiT da zaraliT, kvlavac Sefasdeba samarTliani RirebulebiT sxva srul mogeba-zaralSi. sesxebis udidesi umravlesoba savaraudod daakmauofilebs SPPI kriteriums da kvlavac Sefasdeba amortizebuli RirebulebiT.

(b) finansuri aqtivebis gaufasureba fass 9 moiTxovs, rom jgufma daafiqsiros perpeqtivaSi mosalodneli zaralis (ECL) sarezervo fondi yvela mis savalo finansur aqtivTan dakavSirebiT amortizebuli RirebulebiT an FVOCI, iseve rogorc sesxis valdebulebebi da finansuri garantiebi. es sarezervo fondi efuZneba momdevno Tormeti Tvis ganmavlobaSi defoltis albaTobasTan dakavSirebul perpeqtivaSi mosalodnel zarals garda iseTi SemTxvevisa, roca aris mniSvnelovani zrda sakredito riskSi misi Seqmnidan, romel SemTxvevaSic sarezervo fondi efuZneba perpeqtivaSi mosalodnel zarals eqspluataciis periodSi. Tu finansuri aqtivi akmayofilebs Sesyidul an warmoqmnil gaufasurebul kredits, sarezervo fondi efuZneba perpeqtivaSi mosalodneli zaralis


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32

eqspluataciis vadaSi cvlilebas. jgufma gansazRvra, rom gaufasurebis rezervi gaizrdeba 31,197 lariT. da bolos, fass 9-is miRebis gadasaxadis gadaxdamde zemoqmedeba mosalodebelia rom iqneba:

2017 wlis 31 dekembris mdgomareobiT gadasaxadis gadaxdamde kapitalze (zrda/(kleba)) zemoqmedeba:

Akoreqtir

ebaTanxa

aqtivebi

fuli da fulis ekvivalentebi (b) (80)

sakredito dawesebulebebis mimarT

moTxovnebi(b) (598)

klientebze gacemuli sesxebi da

finansuri ijaridan misaRebi Tanxebi(b) (30,519)

sxva aqtivebi (b) 3

sul aqtivebi (31,194)

valdebulebebi

sxva valdebulebebi- rezervebi (b) 320

bankis aqcionerebisTvis mikuTvnebuli

mTeli kapitali (b) (31,514)

sul kapitali (31,514)

fass 2 –is cvlileba - wilobrivi gadaxdis operaciebis klasifikacia da Sefaseba

fasss-ma gamosca fass 2-is– wilobrivi gadaxda – cvlileba, romelic exeba sam mTavar sferos: fuladi angariSsworebis pirobiT operaciis Sefasebaze zemoqmedeba; wilobrivi gadaxdis operaciis klasifikacia sufTa angariSsworebis maxasiaTeblebi sagadasaxado valdebulebebis dakavebisTvis; da aRricxva ramdenad cvlis wilobrivi gadaxdis operaciis pirobebis modifikacia fuladi angariSsworebis pirobiT operaciis klasifikacias. miRebis Semdeg, organizaciebma unda gamoiyenon cvlilebebi wina periodebis xelaxlaformulirebis gareSe, magram retrospeqtuli gamoyeneba nebadarulia, Tu SerCeuli iqneba yvela samive cvlileba da sxva kriteriumebi Sesruldeba. es cvlilebebi ZalaSi Sedis 2018 wlis 1 ianvars da Semdeg dawyebuli wliuri periodisTvis, nebadarTulia vadaze adre miReba. jgufi amJamad axorcielebs zemoqmedebis Sefsebas. IFRS 16 Leases

.

ფასს 16 იჯარები ფასს 16 გამოშვებული იქნა 2016 წლის იანვარში, და მან შეცვალა: ბას 17 -იჯარები, IFRIC 4 განსაზღვრა- მოიცავს, თუ არა ეს შეთანხმება იჯარას, SIC-15 საოპერაციო იჯარები - სტიმულირების ღონისძიებები და

SIC-27 ოპერაციის არსის შეფასება, რომელიც მოიცავს იჯარის სამართლებრივ ფორმას. ფასს 9-ში

განსაზღვრულია აღიარების, შეფასების, პრეზენტაციის და იჯარების შესახებ ინფორმაციის წარმოდგენის

პრინციპებს და მოითხოვს მოიჯარეებისგან, რომ ბალანსის შემდგომი ერთი მოდელის შესაბამისად ყველა

იჯარა ბას 17 -ის შესაბამისად ფინანსური იჯარის აღრიცხვის მსგავსი იყოს. ეს სტანდარტი მოიცავს ორ

აღიარებულ გამონაკლის მოიჯარეებთან დაკავშირებით - „დაბალ-ღირებულიანი აქტივების იჯარები” (მაგ.

პერსონალური კომპიუტერები) და მოკლევადიანი იჯარები (ე.ი. იჯარები 12 თვიანი ან ნაკლები ვადით) და

იჯარის დაწყების ვალდებულება, მოიჯარე აღიარებს ვალდებულებას გადაიხადოს საიჯარო გადასახდელები

(ე.ი. საიჯარო ვალდებულება) და აქტივი, რომელიც წარმოადგენს უფლებას გამოუყენებული იყოს

განსაზღვრული აქტივი იჯარის ვადაში (ე.ი. აქტივის გამოყენების უფლება). მოიჯარეები ვალდებული არიან

ცალკე აღიარონ საპროცენტო დანახარჯი იჯარის ვალდებულებაზე და ცვეთის დანახარჯი აქტივის

გამოყენების უფლებაზე.

მოიჯარეები ასევე ვადლდებული არიან გადააფასონ იჯარის ვალდებულება გარკვეული მოვლენების წარმოქმნის

შემდეგ (მაგ. ცვლილება იჯარის ვადაში, ცვლილება მომავალ საიჯარო გადახდებში, რომელიც გამოწვეულია

ინდექსში და ამ გადახდების განსაზღვრაში გამოყენებულ განაკვეთში ცვლილებით. მოიჯარე ზოგადად აღიარებს


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იჯარის ვალდებულების გადაფასების თანხას აქტივის გამოყენების უფლების მქონე აქტივის კორექტირების

სახით.

ფასს 16-ის შესაბამისად მეიჯარის საბუღალტრო აღრიცხვა არსებითად არ განსხვავდება ბას 17-ის შესაბამისად

განხორციელებული დღევანდელი საბუღალტრო აღრიცხვისგან. მეიჯარეები გააგრძელებენ ყველა იჯარის

კლასიფიკაციას იმავე კლასიფიკაციის პრინციპის გამოყენებით, რომელსაც იყენებს ბას 17 და განასხვავებენ

იჯარის ტიპებს : საოპერაციო და ფინანსური იჯარები.

ფასს 16 ასევე მოითხოვს მოიჯარეებისგან და მეიჯარეებისგან უფრო ფართოდ წარმოადგინონ ინფორმაცია, ვიდრე

ეს ხდებოდა ბას 17 -ის შესაბამისად.

ფასს 16 ძალაში შედის 2019 წლის 1 იანვარს დაწყებული წლიური პერიოდიდან ან შემდეგ. დასაშვებია უფრო ადრე

გამოყენება, მაგრამ სანამ რომელიმე ორგანიზაცია გამოიყენებს ფასს 15-ს. მოიჯარეს შეუძლია არჩიოს სტანდარტის

გამოყენება სრული რეტროსპექტივის ან მოდიფიცირებული რეტროსპექტივის მეთოდის გამოყენებით.

სტანდარტის გადაცემის დებულებები უშვებს გარკვეულ შეღავათებს. 2018 წელს კომპანია დაასრულებს მის

ფინანსურ ანგარიშგებებზე ფასს 16-ის პოტენციური გავლენის შეფასებას.

საინვესტიციო ქონების გადაცემა (ბას 40-ის შესწორებები)

es cvlilebebi azustebs rodis unda ganaxorcielos organizaciam qonebis, maT Soris mSeneblobis

an ganviTarebis pocesSi am sainvesticio qonebis farglebs gareT arsebuli qonebis gadacema. es cvlilebebi aseve adasturebs, rom gamoyenebis cvlileba moxdeba, roca qoneba akmayofilebs sainvesticio qonebis gansazRvras da arsebobs gamoyenebaSi cvlilebis mtkicebuleba. xelmZRvanelobis ganzraxvaSi qonebis gamoyenebasTan dakavSirebiT martivi cvlileba warmoadgens gamoyenebaSi cvlilebis mtkicebulebas. organizaciebma unda gamoiyenon perspeqtivis TvalsazrisiT gamoyenebaSi cvlilebebi, romelic warmoiqmneba saangariSgebo periodis dawyebisa dRes an Semdeg, romlis ganmavlobaSic sawarmo pirvelad gamoiyenebs cvlilebebs. nebismierma sawarmom unda gadaafasos am TariRisTvis flobili qonebis klasifikacia, da Tu SesaZlebelia, ganaxorcielos qonebis reklasifikacia saimisod, rom asaxos pirobebi, romlebic arsebobs am TariRisTvis. retrospeqtuli gamoyenebas bas 8-is Sesabamisad nebadarTuli mxolod, Tu es SesaZlebelia retrospeqtivis gamoyenebis gareSe. es cvlileba ZalaSi Sedis 2018 wlis 1 ianvrisTvis dawyebuliyo periodisTvis. jgufis amJamad axorcielebs zemoqmedebis Sefasebas.

2015-2017 წლების ციკლის ფასს-ების წლიური გაუმჯობესება fass 3 biznes kombinacia

fass 3 –is cvlilebebi azustebs, rom roca organizacia moipovebs biznesze kontrols, es aris erToblivi operacia. is xelaxla afasebs am biznesSi adre flobil wilebs.

es cvlilebebi gamoyenebuli unda iyos perpeqtiulad da ZalaSi Sevides 2019 wlis 1 ianvars an Semdeg dawyebuli periodebisTvis, Tumca vadaze adre miReba nebadarTulia. jgufi ar moelis am cvlilebebiT gamowveul mniSvnelovan Sedegebs.

https://www.iasplus.com/en-ca/standards/part-i-ifrs/broad-topics/ifrs3


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3. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba) gamoSvebuli, magram jer ZalaSi ar Sesuli standartebi (gagrZeleba) bas 12, saSemosavlo gadasaxadebi

bas 12 –is cvlilebebi azustebs, rom dividendebis saSemosavlo gadasaxadis Sedegebi (Tuki aris), romlebic gansazRvrulia fass 9-Si (e.i. wilobrivi instrumentebis mflobelebze mogebebis ganawilebas maT mflobelobaSi arsebuli wilebis proporciulad) unda iqnas aRiarebuli: • imavdroulad, roca xdeba am dividendebis gadaxdis valdebulebis aRiareba; da

• mogeba an zaralSi, sxva srul mogeba-zaralSi, an kapitalSi cvlilebis angariSgebaSi imis mixedviT organizaciam aRiara Tu ara warsuli operaciebi an movlenebi, romlebmac warmoqmna gasanawilebeli mogebebi, saidanac xdeba dividendebis gadaxda. bas 12-is cvlilebebi ZalaSi Sedis 2019 wlis 1 ianvars an Semdeg dawyebuli periodebisTvis, Tumca nebadarTulia ufro adre gamoyeneba. organizaciebma unda gamoiyenon devidendebze saSemosavlo gadasaxadis Sedegebis cvlileba, romelic aRiarebulia warmodgenili adrindeli Sesadaris periodis dawyebis dRes an Semdeg. bas 28 dakaSirebul da erTobliv sawarmoebSi investiciebi – dazusteba, rom investiciis obieqtebis Sefaseba samarTliani RirebulebiT mogeba-zaralis saSualebiT moxdeba TviToeuli investiciis mixedviT es cvlilebebi azustebs, rom

nebismier organizacias, romelic aris axali sarisko investiciis mqone organizacia, an sxva pirobiTi organizacia, SeuZlia miiRos gadawyvetileba Tavdapirveli aRiarebiT TviToeuli investiciis mixedviT, raTa Sefasdes misi investiciebi asocirebul da erTobliv sawarmoebSi samarTliani RirebulebiT mogeba-zaralis saSualebiT.

Tu romelime kompanias, romelic ara aris TviTon sainvesticio kompania, aqvs wili romelime asocirebul an erTobliv sawarmoSi, romelic aris sainvesticio kompania, am kompanias SeuZlia wilobrivi monawileobis meTodis gamoyenebisas, gadawyvitos samarTliani RirebulebiT Sefasebis SenarCuneba, romelic gamoiyeneba sainvesticio asocirebuli an erToblivi sawarmos mier Svilobil kompaniebSi sainvesticio asocirebuli kompaniis an erToblivi sawarmos mimarT. es gadawyvetileba miiReba calke TviToeuli sainvesticio asocirebuli kompaniisa da erToblivi sawarmosTvis am ori TariRidan romelic ufro gvian dadgeba: (a) sainvesticio asocirebuli kompania an erToblivi sawarmo Tavdapirvelad aRiarebulia; (b) asocirebuli kompania an erToblivi sawarmo gaxdeba sainvesticio kompania; da (g) sainvesticio asocirebuli kompania an erToblivi sawarmo pirvelad xdeba mSobeli kompania.

es cvlilebebi gamoyenebuli unda iyos retrospeqtulad da ZalaSi Sedis 2018 wlis 1 ianvridan. jgufi ar moelis mniSvnelovan zemoqmedebas am cvlilebebis gamoyenebis Sedegad. faisk-is interpretacia 22 savaluto operaciebi da mniSvnelovani winaswari ganxilvebi es interpretacia azustebs, rom aramonetaruli aqtivis an valdebulebis aRiarebis moxsnisas dakavSirebuli aqtivis, danaxarjis an Semosavlis (an misi nawilis) Tavadpirveli aRiarebisas gamosayenebli saangariSgebo TariRisTvis arsebuli kursis gansazRvrisas operaciis TariRi aris dRe, roca kompania Tavdapirvelad aRiarebs aramonetarul aqtivs an aramomentarul valdebulebas, romelic warmoiqmna mniSvnelovani winaswari ganxilvebis Sedegad. es interpretacia ZalaSi Sedis 2018 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisTvis. radgan jgufis arsebuli praqtika Seesabamebas am interpretacias, jgufi ar elis raime zemoqmedebas mis kombinirebul finansur angariSgebebze. faisk-is interpretacia 23 mogebis gadasaxdebTan dakavSirebuli gaurkvevlobebi es interpretacia exeba mogebis gadasaxadebs, roca gadasaxadis reJimi moicavs raime gaurkvevlobas, romelic gavlenas axdens bas 12-is gamoyenebaze da ar gamoiyeneba gadasaxadebis mimarT, romelic ar aris gaTvaliswinebuli bas 12-is Sesabamisad, is aseve konkretulad ar moicavs gaurkvevel sagadasaxado reJimTan asocirebul wilebTan da sauravebTan dakavSirebul moTxovnebs. nebimierma kompaniam unda gansazRvros ganixilos TviToeuli gaurkveveli sagadasaxado reJimi calke, Tu or an met sxva gaurkvevel sagadasaxado reJimTan erTad. es midgoma, romelic ukeT gansazRvravs gaurkvevlobebis gadawyvetis sakiTxebs, unda iyos gamoyenebuli. es interpretacia aseve exeba varaudebs, romelsac nebismieri kompania akeTebs nebismieri sagadasaxado organos mier sagadasaxado reJimis SemowmebasTan dakavSirebiT, aseve rogor ganixilavs is cvlilebebs faqtebsa da garemoebebSi. es interpretacia ZalaSi Sedis 2019 wlis 1 ianvars an Semdeg dawyebuli angariSgebis periodebisTvis, magram arsebobs garkveuli saoperacio SeRavaTebi. jgufi amJamad afasebs zemoqmedebas.

https://www.iasplus.com/en-ca/standards/part-i-ifrs/statement-of-comprehensive-income/ias12


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4. mniSvnelovani saaRricxvo Sefasebebi da daSvebebi

jgufis saaRricxvo politikis gamoyenebis procesSi, direqtორTa sabWo iyenebs Tavis Sefasebebs da gansazRvravs konsolidirebul finansur angariSebSi aRiarebul Tanxebs. Sefasebebisa da daSvebebis yvelaze mniSvnelovani gamoyeneba xdeba Semdegnairad:

finansuri instrumentebis samarTliani Rirebuleba Tu finansuri mdgomareobis angariSgebaSi miTiTebuli finansuri aqtivebisa da finansuri valdebulebebis samarTliani Rirebuleba ver miiReba aqtiuri bazrebidan, isini ganisazRvreba Sefasebis sxvadasxva meTodis gamoyenebiT, romelic moicavs maTematikuri modelebis gamoyenebas. am modelisTvis informatics aReba xdeba sxvadasxva dakvirvebis qveS arsebuli bazrebidan, Tu SesaZlebelia, magram roca es SeuZlebelia samarTliani Rirebulebis dasadgenad saWiroa garkveuli gadawyvetilebis mireba samarTliani Rirebulebebis

dasadgenad (SeniSvna 28).

sainvesticio qonebisa da ZiriTadi saSualebebis samarTliani Rirebulebis gansazRvra sainvesticio qonebis da saofise Senobebis da momsaxurebis centrebis samarTliani Rirebuleba

ganisazRvreba damoukidebeli kvalificiuri Semfaseblebis mier, samarTliani Rirebuleba

ganisazRvreba Sida kapitalizaciis meTodis (aseve cnobilia rogorc diskontirebuli momavali

fuladi nakadebis meTodi) da gayidvebis Sedarebis meTodis gamoyenebiT.

jgufi afasebs Tavis sainvesticio qonebas da მიწას, saofise Senobebs da momsaxurebis centrebs samarTliani RirebulebebiT. Sefasebis Sedegebi warmodgenilia 11 da 12 SeniSvnebSi, xolo Sefasebis monacemebi da meTodebi miTiTebulia SeniSvnaSi 27. jgufis qoneba gadanawilebulia qveynis sxvadasxva nawilSi. im dros roca saqarTveloSi arsebuli meoradi bazari warmoadgens adekvatur sabazro informacias mcire da saSualo zomis sakuTrebasTan dakavSirebiT samarTliani Rirebulebi gansazRvrisTvis, didi da gansakuTrebuli sakuTrebis Sefaseba moicavs sxvadasxva dakvirvebas daqvemdebarebuli da ardaqvemdebarebuli monacemebis gamoyenebas saimisod, rom ganxorcieldes arsebuli Sesadarisi gasayidi fasebis koreqtirebebi. es maCveneblebi da varaudebi efuZneba saukeTeso arsebul informacias, Tumca faqtobrivi Sedegebi SesaZloa gansxvavebuli iyos.

sesxebis, moTxovnebis, da finansuri ijaridan moTxovnebis gaufasurebis rezervi jgufis mier regularulad xdeba sesxebisa da moTxovnebis, aseve finansuri ijaridan moTxovnebis gadaxedva gaufasurebasTan mimarTebaSi. jgufi iyenebs sakuTar gamocdilebaze dafuZnebul Sefasebebs nebismieri gaufasurebis xarjis gansazRvris mizniT im SemTxvevebSi, rodesac msesxebels gaaCnia finansuri sirTuleebi da moipoveba istoriuli monacemebi analogiur msesxeblebTan mimarTebaSi. Sesabamisad, jgufi elis samomavlo fuladi nakadebis cvlilebas, radgan arsebobs monacemebi, romelTa mixedviTac SesaZloa adgilobrivi ekonomikuri mdgomareobisa da dafarvebis statusis gauareseba. xelmZRvaneloba iyenebs Sefasebebs istoriuli zaralis gamocdilebaze da sakredito riskis maxasiaTeblebze dayrdnobiT da obieqtur safuZvels analogiuri sesxebisa da moTxovnebis an maTi jgufis gaufasurebasTan mimarTebaSi. jgufi eyrdnoba sakuTar Sefasebebs sesxebisa da misaRebi angariSebis saTanado monacemebis koreqtirebisaTvis mimdinare movlenebis aRricxvis mizniT. jgufi ganixilavs uzrunvelyofis samarTlian Rirebulebas, roca afasebs uzrunvelyofili sesxebis da debitoruli davalianebebisa da finansuri ijaris debotoruli davalianebebis gaufasurebis Sedegad warmoqmnil zarals. xelmZRvaneloba regularulad akontrolebs uzrunvelyofis sabazro Rirebulebas. xelmZRvaneloba iyenebs Tavis gamocdilebaze damyarebul gadawyvetilebas an damoukidebel mosazrebas samarTliani Rirebulebis koreqtirebisTvis, raTa masSi aisaxos arsebuli garemoebebi. moTxovnili uzrunvelyofis tipi da moculoba damokidebulia kontragentis sakredito riskis Sefasebaze. informacia sesxebisa da finansuri ijaridan moTxovnebis gaufasurebis rezervis Sesaxeb

warmodgenilia 10 da 11 SeniSvnebSi.


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5. biznes gaerTianebebi

Sps saqarTvelos lizingis kompaniis SeZena

2017 wlis 30 ivniss, jgufma SeiZina saqarTvelos lizingis kompaniaSi 100% wili mTlianobaSi 10,066 laris moculobiT. jgufi ganixilavs am SeZenas rogorc saerTo kontrolis qveS arsebul sawarmoebs Soris operacias da amitom gadawyvita sabuRaltro aRricxvis mizniT gamoiyenos wilebis gaerTianebis meTodi. operaciis Rirebulebasa da sufTa aqtivis sabalanso Rirebuleba Soris sxvaoba Setanilia sxva rezervebSi. saqarTvelos lizingis kompaniaSi gamovlenili aqtivebisa da valdebulebebis sabalanso Rirebuleba SeZenis TariRis dros iyo:

PSeZenisas

aRiarebuli

pirobiTi

samarTliani

Rirebulebafuli da fulis ekvivalentebi 1,933

finansuri lizingidan misaRebi Tanxebi 33,618

ZiriTadi saSualebebi 2,479

sul aqtivebi 18,943

56,973

sakredito dawesebulebebis mimarT

gadasaxdeli Tanxebi22,107

gamoSvebuli savalo fasiani qaRaldebi 24,630

Tanamromlis kompensaciisTvis danaricxebi 3,795

sxva valdebulebebi 1,233

51,765

sul identificirebadi wminda aqtivebi 5,208

sxva rezervebi 4,858

gacemuli Tanxa2 10,066

2017

gadaxdili Tanxa (10,066)

Svilobil kompaniaSi SeZenili Tanxa 1,933

wminda fuladi saxsrebis gadineba (8,133) Tu SeZena moxdeboda angariSgebis periodis dasawyisSi, jgufis Semosavali da mogeba mniSvnelovnad ar dazaraldeboda. biznes gaerTianebebi saerTo kontrolis qveS gulisxmobs wilebis gaerTianebis meTodis gamoyenebas. SeZenis TariRisTvis, SeZenili aqtivebi da valdebulebebi aRiarebulia sabalnso RirebulebiT da ar keTdeba raime koreqtireba siamisod, rom aisaxos gaerTianebis dRes samarTliani Rirebulebebi. gadacemul Tanxasa da SeZenil sufTa aqtivebs Soris sxvaoba aRiarebulia rogorc kapitalis koreqtireba. saerTo kontrolis qveS biznes gaerTianebis Sedegad gudvili ar aris aRiarebuli.


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6. informacia segmentebis Sesaxeb marTvis mizniT jgufi dayofilia Semdeg saoperacio segmentebad produqtebis da momsaxurebebis mixedviT:

sacalo sabanko momsaxureba - ZiriTadad uzrunvelyofs samomxmareblo sesxebs, ipoTekur sesxebs, overdraftebs, sakredito baraTebs da kreditirebis sxva wyaroebs da sxva sakredito wyaroebs, aseve saxsrebis gadaricxvis da angariSsworebis momsaxurebebs, marTavs rogorc fizikuri ise iuridiuli pirebis anabrebs, romelic moicavs did segments, sacalo masobriv bazrebs, mcire da saSualo sawarmoebsa da mikro bizness.

korporatiuli sabanko momsaxureba - ZiriTadad uzrunvelyofs sesxebsa da sxva sakredito wyaroebs

da saSualo da mcire da mikro sawarmoebze didi iuridiuli pirebisTvis, uzrunvelyofs saxsrebis gadaricxvis da angariSsworebis momsaxurebebs, savaWro safinanso momsaxurebebs da dokumenturi operaciebis mxardaWeras, danazogebsa da vadian depozitebs korporatiuli da instituciuri klientebisTvis.

investiciis marTva - ZiriTadad uzrunvelyofs kerZo sabanko momsaxurebebs rezidenti da

ararezidenti mdidari fizikuri pirebisTvis, iseve rogorc maTi uSualo ojaxis wevrebisTvis individualuri midgomebisa da eqskluziurobis gamoyenebiT gadaricxul TanxebTan, savaluto kursa an angariSsworebis operaciebi saerTo sabanko momsaxurebis gawevasTan an maT danazogebsa da vadian depozitebTan dakavSirebiT; investiciis marTva moicavs imave fizikuri pirebisTvis qonebis marTvisa da aqtivis marTvis momsaxurebebis gawevas sxvadasxva sainvesticio SesaZleblobebis da gansakuTrebiT Seqmnili sainvesticio produqtebis saSualebiT. aseve moicavs sakonsultacio momsaxurebebs;

BNB - moicavs ss beloruski narodni banks, romelic ZiriTadad uzrunvelyofen sacalo da korporatiul sabanko momsaxurebebs belorusSi.

sxva– moicavs ramdenime mcire korporatiuli da socialuri pasuxismgeblobis kompanias xelmZRvaneloba amowmebs misi biznes erTeulebis saqmianobas calke resursebis ganawilebisa da saqmianobis Sefasebis Sesaxeb gadawyvetilebis miRebis mizniT. segmentis saqmianoba, rogorc qvemoT cxrilSia aRwerili, fasdeba imave formiT rogorc mogeba an zarali konsolidirebul finansur angariSgebebSi.

saoperacio segmentebs Soris tranzaqciebi xorcieldeba mxareTa damoukideblobis principiT mesame mxareebTan tranzaqciebis msgavsad. bankis operaciebi ZiriTadad koncentrirebulia saqarTveloSi, BNB-s garda, romelic funqcionirebs belorusiaSi. erT gareSe klientTan an partniorTan tranzaqciidan arcerTi Semosavali ar Seadgenda 2017, 2016, an 2015 wlebSi jgufis mTliani Semosavlis 10%-s an mets.

JSC Bank of Georgia and Subsidiaries Notes to Consolidated Financial Statements

(Thousands of Georgian Lari)

38

6. Segment Information (continued) qvemoT cxrilSi warmodgenilia informacia mogeba/zaralis angariSgebis da konkretuli aqtivisa da

valdebulebis Sesaxeb, jgufis saoperacio segmentSi, 2017 wlis 31 dekembriT dasrulebuli wlisaTvis:

korpora

tiuli

sabanko

saqmianob

a

sacalo

sabanko

saqmiano

ba

investiciis

marTva

BNB sxva segmentSor

is

tranzaqcieb

i da naSTi

sul

wminda saprocento Semosavali 110,384 480,241 24,482 29,397 9 34 644,547

wminda gasamjelo da sakomisio

Semosavali 22,787 83,418 729 9,336 - - 116,270

wminda uZravi qonebidan Semosavali

(zarali) 4,350.00 1,587.00 (475.00) 412.00 - (195.00) 5,679.00

valutidan wminda Semosavali 44,601 27,940 2,347 10,852 - - 85,740

sxva Semosavali 4,366 3,605 485 1,362 - - 9,818

Semosavali 186,488 596,791 27,568 51,359 9 (161) 862,054

saoperacio xarjebi (61,113) (224,892) (9,894) (27,063) (568) 161 (323,369)

saoperacio Semosavali (danaxarji)

sakredito riskis xarjamde 125,375 371,899 17,674 24,296 (559) - 538,685

sakredito riskis xarji (48,698) (110,562) 4 (9,093) - - (168,349)

wmind saoperacio Semosavali

(zarali) erTjerad muxlebamde 76,677 261,337 17,678 15,203 (559) - 370,336

wminda erTjeradi muxlebi (749) (2,584) (196) (60) - - (3,589)

mogeba (zarali) mogebis gadasaxadis

sargeblamde 75,928 258,753 17,482 15,143 (559) - 366,747

mogebis gadasaxadis xarjebi (5,404) (18,870) (1,309) (2,257) - - (27,840)

wlis mogeba (zarali) 70,524 239,883 16,173 12,886 (559) - 338,907

aqtivebi da valdebulebebi

sul aqtivebi 4,246,985 7,707,139 36,398 624,835 22,465 (17,106) 12,620,716

sul valdebulebebi 3,709,073 6,877,763 23,547 545,315 205 (17,106) 11,138,797

segmentis Sesaxeb sxva informacia

ZiriTadi saSualebebi 5,531 41,915 568 1,464 - - 49,478

aramaterialuri aqtivebi 2,532 18,819 218 999 - - 22,568

kapitaluri danaxarjebi 8,063 60,734 786 2,463 - - 72,046

cveTa (3,539) (26,086) (423) (858) - - (30,906)

amortizacia (874) (6,321) (73) (240) - - (7,508) -



39

6. Segment Information (continued) qvemoT cxrilSi warmodgenilia informacia mogeba/zaralis angariSgebis da konkretuli aqtivisa da

valdebulebis Sesaxeb, jgufis saoperacio segmentSi, 2016 wlis 31 dekembriT dasrulebuli wlisaTvis:

korpora

tiuli

sabanko

saqmianob

a

sacalo

sabanko

saqmiano

ba

investiciis

marTva

BNB sxva segmentSor

is

tranzaqcieb

i da naSTi

sul

wminda saprocento Semosavali 113,052 371,060 20,294 30,773 3 - 535,182

wminda gasamjelo da sakomisio 25,346 76,372 710 7,462 - - 109,890

wminda uZravi qonebidan Semosavali 5,845 2,596 (7) 392 - (195) 8,631

valutidan wminda Semosavali 45,792 26,605 2,920 8,452 (1) - 83,768

sxva Semosavali 2,577 785 579 (1,130) - (592) 2,219

Semosavali 192,612 477,418 24,496 45,949 2 (787) 739,690

saoperacio xarjebi (52,839) (185,478) (9,503) (20,905) 336 787 (267,602)


sakredito riskis xarjamde 139,773 291,940 14,993 25,044 338 - 472,088

sakredito riskis xarji (70,075) (75,690) 419 (15,797) - - (161,143)


(zarali) erTjerad muxlebamde 69,698 216,250 15,412 9,247 338 - 310,945

wminda erTjeradi muxlebi (13,559) (32,647) (1,545) (1,418) - - (49,169)

mogeba (zarali) saSemosavlo

gadasaxadamde (xarjamde) sargebeli

gagrZelebuli operaciebidan 56,139 183,603 13,867 7,829 338 - 261,776

mogebis gadasaxadis (xarji) 10,067 21,733 1,090 (5,141) (431) - 27,318

wlis mogeba (zarali) gagrZelebul

operaciebidan 66,206 205,336 14,957 2,688 (93) - 289,094

(zarali) mogeba Sewyvetili - - - - - - -

wlis mogeba (zarali) 66,206 205,336 14,957 2,688 (93) - 289,094

aqtivebis da valdebulebebi

sul aqtivebi 4,139,060 5,987,954 49,726 544,727 27,372 (15,907) 10,732,932

sul valdebulebebi 3,661,784 5,343,030 34,941 475,256 684 (15,907) 9,499,788


ZiriTadi saSualebebi 4,326 28,716 459 1,407 67 - 34,975

aramaterialuri aqtivebi 1,368 9,042 115 300 - - 10,825

kapitaluri danaxarjebi 5,694 37,758 574 1,707 67 - 45,800

cveTa (3,638) (24,150) (448) (917) - - (29,153)

amortizacia (716) (4,731) (60) (223) - - (5,730)



40

6. Segment Information (continued)

qvemoT cxrilSi warmodgenilia informacia mogeba/zaralis angariSgebis da konkretuli aqtivisa da valdebulebis Sesaxeb, jgufis saoperacio segmentSi, 2015 wlis 31

dekembriT dasrulebuli wlisaTvis:



41

korpora

tiuli

sabanko

sacalo

sabanko

saqmiano

investicii

s marTva

BNB P&C GHG M2 liberTi

qonsiume

ri

sxva segmentSor

is

tranzaqcie

sul

wminda saprocento Semosavali 134,031 322,711 20,008 29,890 - - - - (583) - 506,057

wminda gasamjelo da sakomisio 31,178 63,818 900 9,198 - - - - - - 105,094

wminda uZravi qonebidan Semosavali 5,531 5,941 69 485 - - - - - (195) 11,831

valutidan wminda Semosavali 32,681 14,488 1,614 17,036 - - - - (1) - 65,818

sxva Semosavali 2,819 3,604 87 1,713 - - - - (1) - 8,222

Semosavali 206,240 410,562 22,678 58,322 - - - - (585) (195) 697,022

saoperacio xarjebi (50,381) (161,312) (9,109) (19,731) - - - - (417) 195 (240,755)


sakredito riskis xarjamde 155,859 249,250 13,569 38,591 - - - - (1,002) - 456,267

sakredito riskis xarji (55,312) (75,407) (453) (19,270) - - - - - - (150,442)


(zarali) erTjerad muxlebamde 100,547 173,843 13,116 19,321 - - - - (1,002) - 305,825

wminda erTjeradi muxlebi (2,838) (8,962) (337) 1,478 - - - - - - (10,659)

mogeba (zarali) saSemosavlo

gadasaxadamde (xarjamde) sargebeli

gagrZelebuli operaciebidan 97,709 164,881 12,779 20,799 - - - - (1,002) - 295,166

mogebis gadasaxadis (xarji) (14,605) (23,412) (2,049) (2,753) - - - - 97 - (42,722)

wlis mogeba (zarali) gagrZelebul

operaciebidan 83,104 141,469 10,730 18,046 - - - - (905) - 252,444

(zarali) mogeba Sewyvetili (1,518) 1,593 2,919 - 69 17,995 (2,408) (1,978) (8,394) - 8,278

wlis mogeba (zarali) 81,586 143,062 13,649 18,046 69 17,995 (2,408) (1,978) (9,299) - 260,722

aqtivebis da valdebulebebi

sul aqtivebi 3,858,745 4,543,768 89,567 469,318 - - - - 14,887 (7,374) 8,968,911

sul valdebulebebi 3,245,177 3,091,788 1,056,127 388,096 - - - - 166 (7,374) 7,773,980


ZiriTadi saSualebebi 5,684 41,774 941 1,193 319 30,904 462 1,291 159 - 82,727

aramaterialuri aqtivebi 870 5,753 63 598 621 1,678 - 12 7 - 9,602

kapitaluri danaxarjebi 6,554 47,527 1,004 1,791 940 32,582 462 1,303 166 - 92,329

cveTa (3,389) (23,453) (414) (898) (244) (5,275) (82) (755) - - (34,510)

amortizacia (688) (4,166) (54) (140) (187) (121) (10) (5) - - (5,371)

ss saqarTvelos banki da Svilobili kompaniebikonsolidirebuli finansuri angariSgebis TandarTuli

SeniSvnebi

(aTasi lari)

42

7. fuli da fulis eqvivalentebi

2017 2016 2015

naRdi fuli 464,877 478,256 447,015

mimdnare angariSebi centralur bankebSi, garda 91,692 150,152 152,455

mimdinare angariSebi sxva sakredito dawesebulebebSi 181,131 446,142 415,463

90 dRemde vadiani depozitebi sakredito 763,954 412,620 361,849

fuli da fulis ekvivalentebi 1,501,654 1,487,170 1,376,782

2017 wlis 31 dekembris mdgomareobiT 929,676 lari (2016: 812,798,2015: GEL 661,543 lari) Setanil iqna mimdinare da vadiani depozitis angariSebze saerTaSorisod aRiarebul “OECD”-s bankebSi da centralur bankebSi, romlebic jgufis saerTaSoriso garigebebSi monawile SeTanxmebuli mxareebi arian. jgufi saSualod wliur 2.00%-mde procentamde gamoimuSavebda aRniSnul depozitebze ( 2016:

0.90%; 2015: 0..59 %-mde). xelmZRvanelobis varaudiT mosalodneli ar aris raime zarali mxareebis Sesuruleblobis Sedegad, romlebic floben fuls da fulad eqvivalentebs, da raime arsebiTi gansxvaveba maT sabalanso da samarTlian Rirebulebebs Soris ar arsebobs.

8. moTxovnebi sakredito dawesebulebebis mimarT

Amounts due from credit institutions

2017 2016 2015

savaldebulo rezervi centralur bankebSi 1,000,565 934,996 620,287

90 dReze meti vadis mqone vadiani depozitebi 209,227 38 29

depozitebi dagiravebuli rogorc Seusrulebeli

valdebulebis uzrunvelyofa - - 96,405

bankTaSoris sasesxo moTxovnebi 6,551 5,451 1,956

moTxovnebi sakredito dawesebulebebis mimarT 1,216,343 940,485 718,677

savaldebulo rezervebi centralur bankebSi warmoadgens `seb~-Si (`saqarTvelos erovnuli banki~), `beb~-Si (`belarusiis erovnuli banki~ - NBRB) depozitis saxiT Setanil Tanxebs. sakredito dawesebulebebs moeTxovebaT saprocento sargeblis mqone fuladi depoziti (savaldebulo rezervi) centralur bankebSi, romlis odenobac damokidebulia sakredito dawesebulebis mier moziduli saxsrebis moculobaze. jgufis ufleba amgvari depozitebis gamotanasTan dakavSirebiT izRudeba kanonmdeblobiT. jgufma miiRo 1.00%-mde procenti seb-sa da NBRB-Si savaldebulo rezervebze 2017 wlis 31 dekembers darsulebuli wlisTvis (2016: 0.25%, 2015: nuli). 2017 wlis 31 dekembris mdgomareobiT, bankTaSoris sasesxo moTxovnebi Seicavs 6,551 lars (2016: 2,164 lari, 2015: 1,956 lari), romlebic gacemulia ara OECD bankebze.

9. gasayidad arsebuli sainvesticio fasiani qaRaldebi

2017 2016 2015

finansTa saministros saxazino obligaciebi* 847,839 811,531 575,590

finansTa saminitros saxazino Tamasuqebi** 77,460 88,411 165,545

centraluri bankis sadepozito sertifikatebi*** 73,415 24,015 76,807

sxva savalo instrumentebi **** 614,844 359,650 84,003

korporatiuli obligaciebi 201 295 295

gasayidad arsebuli sainvesticio fasiani qaRaldebi 1,613,759 1,283,902 902,240

* GEL 448,558 lari dagiravda saqarTvelos erovnuli bankis moklevadiani sesxebisTvis (2016: 712,169 lari, 2015: 229,800 lari). ** nuli lari dagiravda saqarTvelos erovnuli bankis moklevadiani sesxebisTvis (2016: 55,842 lari, 2015: 3,805 lari).

*** nuli lari dagiravda saqarTvelos erovnuli bankis moklevadiani sesxebisTvis (2016: GEL9,402 lari, 2015: 2,966 lari); **** 475,735 lari dagiravda saqarTvelos erovnuli bankis moklevadiani sesxebisTvis (2016: 286,832 lari, 2015: 79,187 lari) .


SeniSvnebi

(aTasi lari)

43

2017 wlis 31 dekembers sxva savalo instrumentebi moicavs larSi denominirebul evropis rekonstruqciisa da ganviTarebis bankis mier gamoSvebul 268,057 laris obligaciebs, (2016: 133,055,

2015: 50,666) da larSi denominirebul saerTaSoriso safinanso korporaciis mier gamoSvebul 110,862 laris obligaciebs, (2016: 64,921, 2015: nuli), larSi denominirebul aziis ganviTarebis bankis mier gamoSvebul 60,625 laris obligaciebs (2016: 60,454, 2015: nuli) da larSi denominirebul Savi zRvis vaWrobisa da ganviTarebis bankis mier gamoSvebul 26,666 laris obligaciebs (2016: nuli, 2015:

nuli) da sxav 83,389 lari (2016: 72,8181; 2015:4,877 )

10. klientebze gacemuli sesxebi

2017 2016 2015

komerciuli sesxebi 2,412,513 2,473,016 2,439,276

samomxmareblo sesxebi 1,751,106 1,367,228 1,165,107

mikro, mcire da saSualo sawarmoebze gacemuli 1,776,044 1,493,937 1,041,929

ipoTekuri sesxebi 1,712,515 1,234,176 814,344

oqros giravnobiT gacemuli sesxebi 67,940 60,685 61,140

klientebze gacemuli sesxebi, sul 7,720,118 6,629,042 5,521,796

gamoklebuli sesxis gaufasurebis rezervi (274,540) (249,077) (198,909)

klientebze gacemuli sesxebi, wminda 7,445,578 6,379,965 5,322,887

sesxis gaufasurebis rezervi

momxmareblebze gacemuli sesxebis gaufasurebis rezervis dinamika tipebis mixedviT Semdegia:

komerciul

i sesxebi

samomxmar

eblo

sesxebi

ipoTekuri

sesxebi

mikro,

mcire da

saSualo

sesxebi jami

2017 2017 2017 2017 2017

1 ianvars 156,067 58,785 3,891 30,334 249,077

daricxva 41,659 80,607 2,700 31,592 156,558

amoReba 9,979 23,485 8,151 11,177 52,792

Camowera (35,053) (74,027) (9,912) (32,267) (151,259)

gaufasurebul sesxebze daricxuli

procenti (10,746) (16,649) (768) (4,141) (32,304)

sakurso sxvaobebi 18 (143) - (199) (324)

31 dekembers 161,924 72,058 4,062 36,496 274,540

individualuri gaufasureba 153,340 1,019 2,427 23,621 180,407

koleqtiuri gaufasureba 8,584 71,039 1,635 12,875 94,133

161,924 72,058 4,062 36,496 274,540

sesxis mTliani Tanxa, romelic

individualurad gansazRvrulia,

rogorc gaufasurebuli nebismieri

individualurad Sefasebuli

gaufasurebis rezervis gamoqviTvamde

310,308 2,178 14,671 53,117 380,274


SeniSvnebi

(aTasi lari)

44

komerciul

i sesxebi

samomxmar

eblo

sesxebi

ipoTekuri

sesxebi

mikro,

mcire da

saSualo

sesxebi jami

2016 2016 2016 2016 2016

1 ianvars 125,327 51,017 6,061 16,504 198,909

daricxva 71,763 64,099 3,899 15,605 155,366

amoReba 3,525 21,632 4,003 7,084 36,244

Camowera (41,624) (65,597) (8,597) (10,317) (126,135)

gaufasurebul sesxebze daricxuli

procenti (3,901) (12,463) (1,475) (641) (18,480)

sakurso sxvaobebi 977 97 - 2,099 3,173

31 dekembers 156,067 58,785 3,891 30,334 249,077



156,067 58,785 3,891 30,334 249,077






462,607 2,778 11,869 51,118 528,372


SeniSvnebi

(aTasi lari)

45

10. klientebze gacemuli sesxebi (gagrZeleba)

sesxis gaufasurebis rezervi (gagrZeleba)

komerciul

i sesxebi

samomxmar

eblo

sesxebi

ipoTekuri

sesxebi

mikro,

mcire da

saSualo

sesxebi jami

2015 2015 2015 2015 2015

1 ianvars 72,885 23,648 2,993 4,254 103,780

daricxva 59,085 62,638 3,410 17,681 142,814

amoReba 4,331 21,079 3,066 5,209 33,685

Camowera (10,324) (47,075) (2,847) (10,694) (70,940)

gaufasurebul sesxebze daricxuli (1,086) (9,035) (561) (992) (11,674)

sakurso sxvaobebi 436 (238) - 1,046 1,244

31 dekembers 125,327 51,017 6,061 16,504 198,909



125,327 51,017 6,061 16,504 198,909






330,084 3,136 15,902 27,421 376,543

sesxebze daricxuli saprocento Semosavali, romlisTvisac 2017 wlis 31 dekembris mdgomareobiT asaxulia individualuri gaufasurebis rezervi, Seadgenda 20,510 lars (2016: 31,433 lars, 2015:

22,234 lars).

girao da kreditis sxva uzrunvelyofa giraos moculoba da tipi damokidebulia kontragentis sakredito riskis Sefasebaze. SemuSavebulia instruqcia damokidebulia misaRebi giraos tipebis da Sefasebis parametrebze miRebuli giraos ZiriTadi tipebia:

- komerciulisesxebisaTvis, gadasaxadebi SemdegTan dakavSirebiT: uZravi qoneba, aRWurviloba da manqana-danadgarebi, aqciebi, sasaqonlo-materialuri maragebi da savaWro debitoruli davalianeba da mesame mxareTa garantiebi; - sacalo sesxebisaTvis - sacxovrebeli farTis ipoTeka, avtomanqanebi, oqro da Zvirfasi Tvlebi da mesame mxareTa garantiebi.

xelmZRvaneloba iTxovs damatebiT uzrunvelyofas xelSekrulebis mixedviT da amowmebs sesxis gaufasurebis rezervis adekvaturobis ganxilvisas miRebuli uzrunvelyofis sabazro Rirebulebas. jgufis politikaa xelaxali SeZenili qonebis saTanado wesiT gankargva. Semosulobebi gamoiyeneba gadauxdeli moTxovnis Sesamcireblad an xelaxali gadasaxdelad. zogadad, jgufi ar sargeblobs xelaxla SeZenili qonebiT biznesisTvis gamoyenebisTvis. uzrunvelyofis diskontirebuli Rirebulebis gaTvaliswinebiT, sesxis gaufasurebis rezervi iqneba 253,818 lariT maRali 2017 wlis 31 dekembris mdgomareobiT (2016: 322,880 lari, 2015: 176,759 lariT maRali). klientebze gacemuli sesxebis koncentracia 2017 wlis 31 dekembris mdgomareobiT, jgufis mier aTi umsxvilesi mesame mxare msesxeblebze gacemuli sesxebis koncentracia Seadgenda 671,120 lars, rac Seadgens jgufis mTliani sasesxo portfelis 9%-s (2016: 580,343 lari da Sesabamisad 9%; 2015: 708,839lari da Sesabamisad 13%). am sesxebTan mimarTebaSi dadginda 41,207 laris (2016: 17,203 lari, 2015: 2,484lari) odenobis rezervi.

2017 wlis 31 dekembris mdgomareobiT, jgufis mier aTi umsxvilesi mesame mxare msesxeblebze gacemuli sesxebis koncentracia Seadgenda 860,946 lars, rac Seadgens jgufis mTliani sasesxo


SeniSvnebi

(aTasi lari)

46

portfelis 11%-s (2016: 965,964 lari da Sesabamisad 15%; 2015: 1,128,146 lari da Sesabamisad 20%). am sesxebTan mimarTebaSi dadginda 73,269 laris (2016: 35,049 lari, 2015: 41,410lari) odenobis rezervi


SeniSvnebi

(aTasi lari)

47

10. klientebze gacemuli sesxebi (gagrZeleba) sesxis gaufasurebis rezervi (gagrZeleba)

2017 wlis 31 dekembris, 2016 wlis 31 dekembris da 2015 wlis 31 dekembris mdgomareobit sesxebi

ZiriTadad gacemulia saqarTvelos farglebSi da maTi ganawileba samrewvelo seqtoris mixedviT iyo Semdegi|:

2017 2016 2015

fizikuri pirebi 4,297,115 3,336,523 2,482,334

vaWroba 808,335 807,020 723,776

mrewveloba 699,574 646,228 711,677

uZravi qoneba 432,352 423,124 354,325

mSenebloba 368,509 304,890 178,641

sastumros saqmianoba 283,527 233,891 168,011

momsaxureba 192,202 168,455 223,658

transporti da komunikacia 114,926 166,288 165,330

samTomadno saqmianoba 104,799 114,115 127,706

eleqtroenergia, gazi da wylis miwodeba 84,727 34,835 77,633

finansuri Suamdgomloba 51,597 139,092 88,779

sxva 282,455 254,581 219,926


sesxis gaufasurebis rezervis gamoklebiT (274,540) (249,077) (198,909)


klientebis tipebi

2017 2016 2015

kerZo kompanibi 3,423,003 3,270,898 2,999,695

fizikuri pirebi 4,297,115 3,336,523 2,482,334

saxelmiwfo mflobelobaSi arsbeuli organizaciebi - 21,621 39,767


sesxis gaufasurebis rezervis gamoklebiT (274,540) (249,077) (198,909)


qvemoT mocemulia 2017 wlis, 2016 wlis da 2016 wlis 31 dekembrisTvis klientebze gacemuli sesxebis gaufasurebis zaralebisaTvis individualuri da koleqtiuri gaufasurebis rezervebis Sedareba: individua

luri

gaufasure

koleqtiu

ri

gaufasure jami

individua

luri

gaufasure

koleqtiu

ri

gaufasure jami

individua

luri

gaufasure

koleqtiu

ri

gaufasure jami

2017 2017 2017 2016 2016 2016 2015 2015 2015

1 ianvari 171,265 77,812 249,077 138,935 59,974 198,909 71,381 32,399 103,780

daricxva wlis 58,823 97,735 156,558 74,051 81,315 155,366 94,883 47,931 142,814

aRdgena 10,948 41,844 52,792 7,880 28,364 36,244 9,994 23,691 33,685

Camowera (49,554) (101,705) (151,259) (46,994) (79,141) (126,135) (34,722) (36,218) (70,940)klientebze gacemuli

gaufasurebul

sesxebze daricxuli (10,768) (21,536) (32,304) (5,394) (13,086) (18,480) (3,617) (8,057) (11,674)

sakurso sxvaoba (307) (17) (324) 2,787 386 3,173 1,016 228 1,244

31 dekembers 180,407 94,133 274,540 171,265 77,812 249,077 138,935 59,974 198,909


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(aTasi lari)

48

11. moTxovnebi finansuri ijaridan

2017 2016 2015

minimaluri moTxovnebi finansuri ijaridan 83,008 17,794 17,757

gamoklebuli-finansuri ijaridan gamoumuSavebeli (15,322) (3,199) (2,196)

67,686 14,595 15,561

gamoklebuli-gaufasurebis rezervi (2,380) (1,499) (1,551)

moTxovnebi finansuri ijaridan, wminda 65,306 13,096 14,010

samomavlod misaReb minimalur salizingo gadaxdebsa da finansuri ijaridan moTxovnebs Soris sxvaoba warmoadgens gamoumuSavebel finansur Semosavals.

2017 wlis 31 dekembris mdgomareobiT, xuT umsxviles moijareSi investiciebis koncentraciam

Seadgina 4,403 lari, an finansuri ijaridan mTliani moTxovnebis 7% (2016: 5,773 lari an 40 %; 2015:

4,499 lari an 29%,), xolo maTgan miRebulma finansurma Semosavalma 2017 wlis 31 dekembrisTvis Seadgina 755 lari anu ijaridan miRebuli mTliani finansuri Semosavlis 8% (2016: 5,866 lari an

30%; 2016: 325 lari an 11%).

samomavlo minimaluri salizingo gadaxdebi, romlebic miRebul unda iqnas 2017, 2016, 2015 wlebis 31 dekembris Semdgom, Semdegia:

2017 2016 2015

1 wlis ganmavlobaSi 43,782 8,075 11,107

1-dan 5 wlamde 34,224 9,719 6,650

5 welze meti 5,002 - -

minimaluri salizingo gadaxdis moTxovnebi 83,008 17,794 17,757

finansuri ijaridan moTxovnebis gaufasurebis rezervis dinamika Semdegnairia:

finansuri

ijaridan

moTxovneb

finansuri

ijaridan

moTxovneb

finansuri

ijaridan

moTxovneb

1 ianvari 1,499 1,551 729

daricxva 475 161 1,676

Camowerili Tanxebi (299) (293) (153)

reorganizacia 758 - (521)

sakurso sxvaoba (53) 80 (180)

31 dekemberi 2,380 1,499 1,551

individualuri gaufasureba 1,152 1,263 1,367

koleqtiuri gaufasureba 1,228 236 184

2,380 1,499 1,551

finansuri ijaridan moTxovnebis mTliani

moculoba, rac individualurad gansazRvrulia,

rogorc gaufasurebuli, nebismieri

individualurad Sefasebuli gaufasurebis

rezervis gamoqviTvamde

2,593 2,475 1,808


SeniSvnebi

(aTasi lari)

49

12. sainvesticio qoneba

2017 2016 2015

1 ianvars 152,596 135,453 190,860

zrda* 69,330 25,734 49,403

gasxviseba (11,067) (4,455) (19,492)


biznes kombinacia - - 705

sainvesticio qonebis gadafasebidan wminda mogeba 7,336 (1,221) 6,388

gadatanebi ZiriTadi saSualebebidan da sxva (15,939) (3,225) 2,844

sakurso sxvaobebi 278 310 (5,295)31 dekembers 202,534 152,596 135,453

* 2017 wlis yvela nameti moicavs gamosyidvas ardaqvemdebarebul dagiravebul sakuTrebas, da ar moicavda fulad tranzaqciebs. 2015 wels gadaxdili iyo 11,587 lari jgufis yofili uZravi qonebis sawarmos mier ganviTarebis mizniT SeZenil sakuTrebebSi. 2015 wlis darCenili nametebi da 2015 wlis sruli nametebi moicavda dagiravebul qonebas, fuladi tranzaqciebi ar ganxorcilebula ** Seicavda 4.449 laris gadacemas ZiriTad saSualebebSi (2016 wels: ZiriTadi saSualebebidan gadacemebi Sesabamisad iyos 351 lari da 2015 wels 1,336 lari), 1,336 laris gadacema sxva aqtivebSi - materialur maragebSi (2015: ZiriTadi saSualebebidan gadacemebi Sesabamisad iyo 1,608) da 11.490 lari gadacemas finansuri ijaris debitorul davalianebebSi (2016 gadacema finansuri ijaridan moTxovnebSi 1,538 lari da 20145 401lari).

sainvesticio qoneba warmodgenilia samarTliani RirebulebiT. samarTliani Rirebuleba warmoadgens fass, romelic miiReba Sefasebis dRes bazrin monawileebs Soris Cveulebrivi tranzaqciisas aqtivis gasayidad. sainvesticio qonebis samarTliani Rirebulebis Sefasebis detalebi ixileT SeniSvna 28.

jgufs ar aqvs SezRudvebi misi sainvesticio qonebis realizebasTan dakavSirebiT da aranairi sakontraqto valdebulebebi sainvesticio qonebis Sesasyidad, mSeneblobisa an ganviTarebisTvis an remontTan, teqmomsaxurebasa da srulyofasTan dakavSirebiT.

13. ZiriTadi saSualebebi

ZiriTadi saSualebebis dinamika 2017 wlis 31 dekembers dasrulebuli wlis ganmavlobaSi Semdegia:


SeniSvnebi

(aTasi lari)

50

miwa,

nagebobebi da

momsaxurebis

centrebi

aveji da

mowyobi

loba

kompiutereb

i da

saofise

teqnika

avtomob

ilebi

ijariT

aRebuli

qonebis

gaumjobeseba

samSeneblo

aqtivebi jami

Rirebuleba

31 dekemberi 2016* 186,520 178,144 63,770 6,270 14,746 4,785 454,235

zrda - 20,818 12,834 1,079 80 14,667 49,478

biznes kombinacia, SeniSvna 5 2,399 18 17 45 - - 2,479

gasxviseba (1,871) (316) (191) (148) (3,779) - (6,305)

gadatanebi 13,104 4 121 - 7,007 (20,236) -

gadatanebi sainvesticio

qonebaSi (da piriqiT) (4,115) - - 206 - 8,305 4,396

gadatanebi sxva aqtivebSi (da

piriqiT) 40 (735) (1,365) - 232 153 (1,675)

gadafaseba 3,197 - - - - 286 3,483

sakurso sxvaobebi 22 (64) (117) (9) (18) (83) (269)

31 dekemberi 2017 199,296 197,869 75,069 7,443 18,268 7,877 505,822

akumulirebuli gaufasureba

31 dekemberi 2016 2,509 40 86 7 - - 2,642

sakurso sxvaobebi (37) (2) (3) - - - (42)

31 dekemberi 2017 2,472 38 83 7 - - 2,600

akumulirebebuli cveTa

31 dekemberi 2016* 19,123 102,675 43,446 3,210 5,745 - 174,199

gaufasurebis danaricxi 2,091 16,024 8,003 1,063 3,725 - 30,906

gadatanebi sainvesticio

qonebaSi (53) - - - - - (53)

sakurso sxvaobebi (325) - (33) - (5) - (363)


piriqiT) (171) (1,238) (1,242) - - - (2,651)

gasxvisebebi (402) (192) (129) (118) (3,449) - (4,290)

31 dekemberi 2017 20,263 117,269 50,045 4,155 6,016 - 197,748

wminda sabalanso Rirebuleba

31 dekemberi 2016* 164,888 75,429 20,238 3,053 9,001 4,785 277,394

31 dekemberi 2017 176,561 80,562 24,941 3,281 12,252 7,877 305,474



SeniSvnebi

(aTasi lari)

51

13. ZiriTadi saSualebebi (gagrZeleba)


miwa,

nagebobebi da

momsaxurebis

centrebi

aveji da

mowyobi

loba

kompiutereb

i da

saofise

teqnika

avtomob

ilebi

ijariT

aRebuli

qonebis

gaumjobeseba

samSeneblo

aqtivebi jami

Rirebuleba

31 dekemberi 2015* 182,955 161,806 55,124 6,398 13,758 3,804 423,845

zrda - 17,156 9,326 2,164 87 6,242 34,975

gasxviseba - (126) (53) (2,319) (2,800) - (5,298)

gadatanebi 2,174 25 25 - 3,684 (5,908) -

gadatanebi sainvesticio 351 - - - - - 351

gadatanebi sxva aqtivebSi (da - (760) (857) 1 - 504 (1,112)

sakurso sxvaobebi 1,040 43 205 26 17 143 1,474

31 dekemberi 2016 186,520 178,144 63,770 6,270 14,746 4,785 454,235


31 dekemberi 2015 780 37 82 7 - 9 915

gaufasurebis danaricxebi 1,403 - - - - - 1,403

sakurso sxvaobebi 326 3 4 - - (9) 324

31 dekemberi 2016 2,509 40 86 7 - - 2,642


31 dekemberi 2015* 15,976 87,263 37,077 3,912 5,644 - 149,872

gaufasurebis danaricxi 2,638 15,873 7,020 903 2,719 - 29,153

sakurso sxvaobebi 509 2 82 20 (13) - 600

gadatanebi sxva aqtivebSi (da - (414) (694) - - - (1,108)

gasxvisebebi - (49) (39) (1,625) (2,605) - (4,318)

31 dekemberi 2016 19,123 102,675 43,446 3,210 5,745 - 174,199

wminda sabalanso Rirebuleba31 dekemberi 2016* 166,199 74,506 17,965 2,479 8,114 3,795 273,058

31 dekemberi 2016* 164,888 75,429 20,238 3,053 9,001 4,785 277,394




SeniSvnebi

(aTasi lari)

52

miwa,

nagebobebi

da

momsaxurebis

centrebi

saavadmy

ofoebi

da

klinikeb

i

aveji da

mowyobi

loba

kompiutere

bi da

saofise

teqnika

avtomo

bilebi

ijariT

aRebuli

qonebis

gaumjobeseb

ebi

samSenebl

o aqtivebi sul

Rirebuleba

31 dekemberi 2014* 197,618 207,038 140,130 130,810 7,566 12,751 9,599 705,512

zrda 4,888 6,540 21,692 29,314 2,596 3,494 14,203 82,727

biznes kombinacia, 3,550 43,918 6,900 7,324 737 1,790 - 64,219

gasxviseba (1,837) (964) (313) (3,040) (426) (1,796) - (8,376)

gadatanebi 3,101 828 2,953 (1,546) (923) 3,989 (8,402) -

reorganizacia (21,266) (257,360) (8,948) (106,472) (3,073) (6,393) (5,028) (408,540)

gadatanebi sainvesticio (1,637) - - - - - - (1,637)


piriqiT) - - (343) (736) 4 - (6,231) (7,306)

sakurso sxvaobebi (1,462) - (265) (530) (83) (77) (337) (2,754)

31 dekemberi 2015* 182,955 - 161,806 55,124 6,398 13,758 3,804 423,845


31 dekemberi 2014 3,611 - 40 109 6 - - 3,766

gaufasurebis xarjebi (1,473) - - - - - - (1,473)

reorganizacia (66) - - 2 4 - - (60)

gadatanebi sainvesticio (1,040) - - - - - - (1,040)

sakurso sxvaobebi (252) - (3) (29) (3) - 9 (278)

31 dekemberi 2015 780 - 37 82 7 - 9 915


31 dekemberi 2014* 15,650 2,646 75,541 55,413 4,030 5,134 9 158,423

gaufasurebis danaricxi 2,853 1,288 14,705 11,323 1,769 2,572 - 34,510

reorganizacia (1,438) (3,908) (3,163) (30,036) (1,599) (751) - (40,895)

gadacemebi (193) 58 615 (379) (23) (79) - (1)

gadatanebi sainvesticio (54) - - - - - - (54)

sakurso sxvaobebi (817) - (96) (242) (31) (45) (9) (1,240)

gadatanebi sxva aqtivebSi (da - - (233) (606) 3 - - (836)

gasxvisebebi (25) (84) (106) 1,604 (237) (1,187) - (35)

31 dekemberi 2015* 15,976 - 87,263 37,077 3,912 5,644 - 149,872

wminda sabalanso Rirebuleba31 dekemberi 2014* 178,357 204,392 64,549 75,288 3,530 7,617 9,590 543,323

31 dekemberi 2015* 166,199 - 74,506 17,965 2,479 8,114 3,795 273,058



SeniSvnebi

(aTasi lari)

53

14. gudvili 2017 wlis 31 dekembers, 2016 wlis 31 dekembersa da 2015 wlis 31 dekembers dasrulebvuli wlis ganmavlobaSi gudvilSi dinamika iyo:

2017 2016 2015

Rireuleba

1 ianvari 57,209 57,209 78,083

biznes kombinacia - - 11,922


31 dekemberi 57,209 57,209 57,209

akumulirebeli gaufasureba

1 January 23,756 23,756 28,450


31 dekembers 23,756 23,756 23,756

wminda sabalanso Rirebuleba

1 January 33,453 33,453 49,633

31 dekemberi 33,453 33,453 33,453

gudvilis gaufasurebis Semowmeba

sawarmoTa gaerTianebis Sedegad SeZenili ganusazRvreli sasargeblo momsaxurebis xangrZlivobis mqone gudvili ganawilda fuladi saxsrebis warmomqmnel eqvs individualur erTeulze, romlebic aseve saangariSgebo segmentebs warmoadgenen, gaufasurebis Semowmebis mizniT: korporaciuli sabanko saqme, sacalo sabanko saqme.

fuladi saxsrebis warmomqmnel TiToeul erTeulze ganawilebuli gudvilis sabalanso Rirebuleba Semdegia:

2017 2016 2015

sacalo sabanko saqmianoba 23,488 23,488 23,488

korporatiuli sabanko saqmianoba 9,965 9,965 9,965

sul 33,453 33,453 33,453


SeniSvnebi

(aTasi lari)

54

14. gudvili (gagrZeleba) gamoyenebis Rirebulebis gaangariSebisas gamoyenebuli ZiriTadi daSvebebi

fuladi saxsrebis warmomqmneli erTeulis aRdgeniTi Rirebuleba ganisazRvra gamoyenebiT Rirebulebaze dayrdnobiT, fuladi saxsrebis moZraobis prognozis safuZvelze, zeda rgolis xelmZRvanelobis mier damtkicebuli finansuri biujetebis mixedviT, romlebic moicavda sam wlian periods. diskontis ganakveTebi ar Sesworda mudmivi an klebadi zrdis tempTan mimarTebaSi samwliani periodis zeviT, romelic Setanilia finansur biujetSi. gaufasurebis testTan dakavSirebiT fuladi saxsrebis mwarmoebuli ganyofilebebis momavali saoperacio fuladi saxsrebis nakadebis Sefasebisas navaraudevi iqna 3%-iani mudmivi zrdis ganakveTi.

korporaciuli sabanko saqmisa da sacalo sabanko saqmisaTvis, jgufis mier gamoyenebulia diskontis Semdegi ganakveTebi:

2017, % 2016, % 2015, % 2017, % 2016, % 2015, %

diskontirebis ganakveTi 4.5% 5.3% 5.8% 6.1% 6.9% 6.7%

korporatiuli sabanko sacalo sabanko saqmianoba

diskontirebis ganakveTebi

diskontirebis ganakveTebi asaxavs xelmZRvanelobis mier TiToeuli saqmianobisaTvis saWiro Semosavlis Sefasebas. aRniSnuli warmoadgens xelmZRvanelobis mier gamoyenebul standarts saoperacio saqmianobis da samomavlo investirebis winadadebebis Sefasebis mizniT. diskontirebis ganakveTebis gaangariSeba xdeba kapitalis Rirebulebis saSualo SewonilisgamoyenebiT(“WACC”).

sacalo da korporatiuli sabanko fulis generirebis ganyofilebebTan dakavSirebiT gakeTda Semdegi damatebiTi daSvebebi:

stabiluri biznesi sesxebisa da depozitebis Cveuli zrdiT;

ar aris mniSvnelovani cvlilebebi xarji/Semosavlis struqturaSi an SefardebaSi;

stabiluri biznesi vaWrobis dafinansebis da sxva dokumentirebuli saqmianobebis Cveuli zrdiT;

eqspress sabanko saqmianobis Semdgomi gafarToeba, romelic moitans ufro stabilur marJas sacalo sabanko seqtorSi

daSvebebSi cvlilebebis mimarT mgrnobeloba

xelmZRvaneloba darwmunebulia, rom TiToeul CGU dakavSirebiT anazRaurebadi Rirebulebis gansazRvraSi gamoyenebul mTavar daSvebebSi gonivruli SesaZlo cvlilebebi ar gamoiwvevs gudvilis gaufasurebas. gamoyenebuli Rirebulebis nameti sabalanso Rirebulebaze ganisazRvreba miTiTebiT wminda sabalanso Rirebulebaze 2017 wlis 31 dekembris mdgomareobiT. SesaZlo cvlilebebi ganxorcielda, rogorc +/-1% diskontirebis ganakveTSi da zrdis ganakveTSi.

14. gadasaxadebi korporatiuli mogebis gadasaxadis (xarji) sargebeli moicavs:


SeniSvnebi

(aTasi lari)

55

2017 2016 2015

mimdinare mogebis gadasaxadis xarjebi (38,024) (18,159) (34,949)

gadavadebuli mogebis gadasaxadi (xarji) 10,184 45,477 (9,037)

mogebis gadasaxadi (xarji) (27,840) 27,318 (43,986)

saSemosavlo gadasaxadis krediti (xarji)

mikuTvnebuli gagrZelebul operaciebs (27,840) 27,318 (42,722)

saSemosavlo gadasaxadis xarjebi mikuTvnebuli

Sewyvetil operaciebs - - (1,264)

gadavadebuli saSemosavlo gadasaxadis xarji

gagrZelebuli operaciebidan sxva srul

SemosavalSi (1,332) (5,019) 1,551

gadavadebuli saSemosavlo gadasaxadis xarji

Sewyvetili operaciebidan sxva srul SemosavalSi - - -

saSemosavlo gadasaxadis (xarji) krediti sxva srul

SemosavalSi (zaralSi) (1,332) (5,019) 1,551


SeniSvnebi

(aTasi lari)

56

15. gadasaxadebi (gagrZeleba) 2017, 2016 da 2015 wlebis 31 dekembriT dasrulebuli wlebis sxva sruli Semosavlis kreditSi an debetSi Sesul muxlebTan dakavSirebuli gadavadebuli gadasaxadia:

2017 2016 2015

mimdinare sakurso sxvaoba (578) (4,996) 1,551

gasayidad arsebuli sainvesticio fasiani qaRaldebis 27 (23) -

Senobebis gadafaseba (781) - -

mogebis gadasaxadis (xarji) sargebeli sxva srul (1,332) (5,019) 1,551

jgufis Semosavlis umetesi nawili ibegreba mogebis gadasaxadis ganakveTiT, romelic gamoiyeneba Svilobili kompaniebis SemosavlisaTvis - 15%-dan 25%-mde (2016: 15%-dan 25%-mde, 2015: 15%-dan 25%-mde). 2016 wlis maisSi saqarTvelos parlamentma daamtkica arsebul korporatiuli dabegvris modelSi cvlileba, romeli cvlilebebic ZalaSi Seva 2017 wlis 1 ianvridan garkveuli finansuri institutebis garda yvela sawarmosTan mimarTebaSi, maT Soris bankebTan da sadazRvevo kompaniebTan dakavSirebiT (cvlilebebi gamoyenebuli iqneba finansuri institutebis, maT Soris bankebis da sadazRvevo kompaniebis mimarT 2019 wlis 1 ianvridan). es Secvlili modeli gulisxmobs nulovan korporatiul sagadasaxado gankveTs gaunawilebel Semosavalze da 15% korporatiul gadasaxads ganawilebul Semosavalze, adrindeli modelTan SedarebiT 15%-iani sagadasaxado ganakveTi Seicvala kompaniis gadasaxadis gadaxdamde mogebiT, miuxedavad imisa Semosavali ganawilda Tu ara. am cvlilebam myisieri gavlena moaxdina gadavadebul sagadasaxado aqtivze da gadavadebul sagadasaxado valdebulebis balansebze romlebic miekuTvneboda adre wina periodebis dros warmoqmnil aRiarebul droebiT gansxavebs. jgufma ganixila axali reJimi romelic ZalaSi Sevida arsebiTad 2016 wlis ivnisSi, ris gamoc gadaafasa 2016 wlis 31 dekembris mdgomareobiT arsebuli Tavisi gadavadebuli sagadasaxdo aqtivebi da valdebulebebi. jgufma gaiangariSa gadavadebuli gadasaxadebis wili, romelic misi molodiniT gamoyenebuli iqneba 2019 wlis 1 ianvramde finansuri saqmianobebisTvis da srulad ganaxorciela gadavadebuli sagadasaxado aqtivebisa da valdebulebebis argamoyenebuli nawilis realizeba. 2017 wlis 1 ianvarsa da 2019 wlis 1 ianvars Soris gardamaval periodSi, finansuri saqmianobidan arafinansur saqmianobisTvis ganawilebul mogebaze gadasaxadi ar aris gadasaxdeli. mogebis gadasaxadis efeqturi ganakveTi gansxvavdeba kanonmdeblobiT gansazRvruli mogebis gadasaxadis ganakveTebisagan. 2017, 2016 da 2015 wlis 31 dekembris mdgomareobiT efeqturi da kanonmdeblobiT gansazRvruli sagadasaxado ganakveTebis Sedareba Semdegia:

2017 2016 2015

mogebis saSemosavlo gadasaxadis xarjamde

gagrZelebuli operaciebidan 366,747 261,776 295,166

sufTa mogeba Sewyvetili operaciebidan sasEmosavlo

gadasaxadis sargeblamde - - 9,543

mogeba saSemosavlo gadasaxadis xarjamde 366,747 261,776 304,709

saSualo sagadasaxado ganakveTi 15% 15% 15%

Teoriuli mogebis gadasaxadis xarji saSualo (55,012) (39,266) (45,706)

gadasaxadi adgilobrivi ganakveTiT, romliTac (1,273) 213 (237)

dabegvras ar daqvemdebarebuli gadasaxadi 24,150 12,767 3,735

wina wlis deklaraciis Sesworeba 4,645 2,726 649

sagadasaxado kanonmdeblobaSi cvlilebis Sedegi - 52,495 -

argamoqvidvadi xarjebi (350) (1,605) (2,129)

sxva - (12) (298)

mogebis gadasaxadis xarji (27,840) 27,318 (43,986)

amJamad, saqarTvelosa da belarusSi moqmedi gadasaxadebi moicavs mogebis gadasaxads, fizikuri pirebis saSemosavlo gadasaxads, qonebis gadasaxads da damatebiTi Rirebulebis gadasaxads, Tumca, debulebebi xSirad gaurkvevelia an ar arsebobs, gamocdilebac mcirea. es qmnis sagadasaxado riskebs saqarTvelosa da belarusSi umeteswilad ufro mniSvnelovans, vidre sxva ganviTarebuli sagadasaxado sistemebis mqone qveynebSi. xelmZRvanelobas miaCnia, rom jgufi ZiriTadad SesabamisobaSia mis operaciebTan dakavSirebul sagadasaxado kanonmdeblobasTan. Tumca, riski imisa, rom Sesabamis organoebs SesaZloa gansxvavebuli pozicia hqondeT kanonebis interpretaciasTan mimarTebaSi, kvlav arsebobs.


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15. gadasaxadebi (gagrZeleba) 2017, 2016 da 2015 wlis 31 dekembris mdgomareobiT, gadavadebulisagadasaxado aqtivebi da valdebulebebi da maTi dinamika Sesabamis wlebSi Semdegia:

16. sxva aqtivebi da sxva valdebulebebi sxva aqtivebi moicavs:

2014

mogeba-

zaralis

uwyisSi

biznes

kombinac

iebi

reorgan

izacia

sxva

srul

Semosv

alSi 2015

mogeba-

zaralis

uwyisSi

sxva

srul

Semosv

alSi 2016

mogeba-

zaralis

uwyisSi

fass 15-

is

miReba

sxva

srul

Semosv

alSi 2017

gaqvidvadi droebiTi

sxvaobebis sagadasaxado

efeqti

valdebulebebi sakredito

dawesebulebebis winaSe da

sxva sesxebi

1,005 (512) - (11) - 482 (482) - - - - - -

gasayidad arsebuli

sainvesticio fasiani

qaRaldebi

1,195 (1,194) - (1) - - - - - - - - -

sainvesticio qoneba 980 - - (980) - - 431 59 490 (284) - (18) 188

misaRebi sadazRvevo premia 1,510 - - (1,510) - - - - - - - - -

gaufasurebis da sxva

danakargebis rezervi 198 4,866 - (198) - 4,866 1,602 23 6,491 1,292 - (7) 7,776

wina periodze gadatanili 12,296 3,493 (1,992) (3,474) 1,800 12,123 (3,886) (8,237) - - - - -

ZiTiTadi saSualebebi 936 - - (936) - - 188 632 820 81 - (179) 722

sxva aqtivebi da 3,869 (2,129) - (694) (468) 578 923 695 2,196 1,824 - (214) 3,806

gadavadebuli 21,989 4,524 (1,992) (7,804) 1,332 18,049 (1,224) (6,828) 9,997 2,913 - (418) 12,492

dasabegri droebiTi

sxvaobebis sagadasaxado

efeqti



sxva sesxebi

44 (19) - (23) (2) - 1,230 - 1,230 (470) - - 760

klinetebisTvis 1,325 (1,325) - - - - - - - - - - -

klientebze gacemuli 30,236 (763) - - (517) 28,956 (11,210) 720 18,466 (4,423) - (262) 13,781

sxva sadazRvevo

valdebulebebi da sapensio 1,382 - - (1,382) - - - - - - - - -

ZiriTadi saSualebebi 35,278 10,498 2,421 (14,414) 413 34,196 (26,681) (1,098) 6,417 (2,668) - 1,203 4,952

sainvesticio qoneba 64 6,500 - - (53) 6,511 (4,966) (1,545) - - - - -

aramaterialuri aqtivebi 6,532 (742) - (2,020) (7) 3,763 (3,846) 102 19 (2) - (1) 16

sxva aqtivebi da 8,664 (588) - (967) (53) 7,056 (1,228) 12 5,840 292 (1,911) (26) 4,195

gadavadebuli 83,525 13,561 2,421 (18,806) (219) 80,482 (46,701) (1,809) 31,972 (7,271) (1,911) 914 23,704

wminda gadavadebuli

sagadasaxado

vldebulebebi (61,536) (9,037) (4,413) 11,002 1,551 (62,433) 45,477 (5,019) (21,975) 10,184 1,911 (1,332) (11,212)

droebiTi sxvaobebis warmoSoba da

Sebruneba

droebiTi

sxvaobebis

warmoSoba da

Origination and reversal

of temporary differences


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2017 2016 2015

dagiravebuli aqtivebi 52,095 50,821 49,602

sasaqonlo materialuri aqtivebi 16,328 5,798 5,290

warmoebuli finansuri aqtivebi 13,484 2,610 42,212

fulis gadaricxvidan misaRebi Tanxebi 12,890 8,915 4,619

finansuri ijarasTan dakavSirebiT Sesyiduli 10,477 - -

dokumenturi operaciebidan misaRebi Tanxebi 7,790 1,827 1,676

saoperacio sagadasaxado aqtivebi 4,377 3,856 1,737

saoperacio ijaridan misaRebi Tanxebi 1,843 1,774 1,139

debitoruli davalianebebi 1,803 902 2,018

angariSsworebebi operaciebze 929 1,101 5,080

aqtivebis gayidvidan misaRebi Tanxebi 825 482 4,452

flobili savaWro fasiani qaRaldebi - - 1,106

sxva 16,349 22,459 21,997

139,190 100,545 140,928

gamoklebuli -sxva aqtivebis gaufasurebis rezervi (21,333) (12,265) (10,002)sxva aqtivebi 117,857 88,280 130,926


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16. sxva aqtivebi da sxva valdebulebebi (gagrZeleba) sxva valdebulebebSi Sedis:

2017 2016 2015

gadavadebuli mogeba da sxva danaricxebi 19,176 455 293

kreditorebi 18,974 6,664 7,387

TanamSromelTa kompensaciis danaricxebi 18,482 18,004 14,070

sxva gadasaxdeli gadasaxadebi 7,346 3,657 1,263

warmoebuli finansuri valdebulebebi 3,948 15,689 3,243

gadasxadeli dividendebi 1,064 1,276 779

kreditoruli davalianebebi 98 12 198

wilis SesyidvisTvis gadasaxdeli Tanxebi - - 9,248

sxva 11,069 9,346 6,839


qvemoT warmodgenili cxrili gviCvenebs warmoebuli finansuri instrumentebis samarTlian Rirebulebas, romlebic registrirebulia, rogorc aqtivebi an valdebulebebi, maT erovnul valutaSi gamosaxul TanxebTan erTad. erovnul valutaSi gamosaxuli Tanxa, romelic registrirebulia, rogorc mTliani, aris warmoebuli aqtivi, saorientacio ganakveTi an indeqsi da aris is safuZveli, romelis mixedviTac fasdeba warmoebulebis Rirebulebis cvlilebebi. erovnul valutaSi gamosaxuli Tanxebi asaxavs wlis bolos Seusrulebeli transaqciebis moculobas da ara sakredito risks.

aqtivi

valdebu

leba

ucxour valutaSi kontraqtebi

forvardebi da svopebi -

adgilobrivi 370,523 3,039 1,958


ucxouri 227,585 1,576 534

saprocento ganakveTiani

kontraqtebi


ucxouri 777,660 7,368 -

ofcioni - sagareo 10,183 1,501 1,456

sul warmoebuli

aqtivebi/valdebulebebi 1,385,951 13,484 3,948

erovnul

i valuta

samarTliani

Asset Liability Asset Liability

ucxour valutaSi kontraqtebi

forvardebi da svopebi - 347,458 2,098 8,012 12,510 183 10

forvardebi da svopebi - 302,679 512 7,043 145,055 41,994 510

ofcioni - sagareo - - - 56,768 35 2,723

saprocento ganakveTiani

kontraqtebi


ucxouri 794,040 - 634 - - -

sul warmoebuli 1,444,177 2,610 15,689 214,333 42,212 3,243

2016 2015

Notional

amount

Fair value Notional

amount

Fair value


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17. valdebulebebi meanabreTa winaSe

valdebulebebi meanebreTa winaSe moicavs:

2017 2016 2015

vadiani depozitebi 3,352,379 2,844,948 2,619,461

mimdinare angariSebi 3,697,021 2,854,336 2,405,348

gamoSvebuli Tamasuqebi 74,466 74,228 868

valdebulebebi klientebis winaSe 7,123,866 5,773,512 5,025,677

akreditivebisa da garantiebis uzrunvelyofis saxiT 98,399 96,692 64,534

2017 wlis, 2016 wlisa da 2015 wlis 31 dekembris mdgomareobiT jgufis mier gamoSvebuli Tamasuqebi moicavs Tamasuqebs, romlebsac adre flobdnen finansuri institutebi da romlebic warmoadgens fiqsirebul vadian da fiqsirebul procentian sadepozito sertifikatebis efeqtur ekvivalents. Tamasuqebis saSualo efeqturi vada moicavs 23 Tves (2016: 16 Tve; 2015: 9 Tve).

2017 wlis 31 dekembrisTvis valdebulebebi meanabreTa winaSe, 1,066,616 (15%) laris odenobiT

gadasaxdeli iyo 10 umsxvilesi meanabrisaTvis (2016: 635,303 (11%) lari ; 2015: 834,215 (17%) lari). qvemoT mocemulia momxmarebelTa angariSebis CamonaTvali warmoebis seqtoris mixedviT:

2017 2016 2015

fizikuri pirebi 3,866,404 3,123,534 2,611,447

kerZo sawarmoebi 2,793,175 2,512,506 2,223,850

saxelmwifo mflobelobaSi srsebuli organizaciebi 464,287 137,472 190,380

valdebulebebi meanabreTa winaSe 7,123,866 5,773,512 5,025,677

qvemoT mocemulia momxmarebelTa angariSebis CamonaTvali warmoebis seqtoris mixedviT:

2017 2016 2015

fizikuri pirebi 3,866,404 3,123,534 2,611,447

finansuri instrumentebi 659,464 522,046 410,323

vaWroba 593,752 435,836 375,890

samTavrobo samsaxurebi 438,492 102,530 141,007

momsaxureba 306,061 381,837 328,821

mSenebloba 279,623 291,440 243,554

transporti da komunikaciebi 257,818 213,301 317,161

mrewveloba 225,336 208,519 237,899

eleqtroenergia, gazi da wyalmomsargeba 109,780 113,572 74,125

uZravi qoneba 105,030 127,163 73,042

jandacva da socialuri samsaxuri 70,535 46,106 107,643

sastumros saqmianoba 44,241 22,248 18,818

sxva 167,330 185,380 85,947

valdebulebebi meanabreTa winaSe 7,123,866 5,773,512 5,025,677


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18. valdebulebebi sakredito dawesebulebebis winaSe da sxva sesxebi valdebulebebi sakredito dawesebulebebis winaSe moicavs:

2017 2016 2015

sesxebi saerTaSoriso sakredito institutebisgan 1,087,897 1,072,033 604,862

moklevadiani sesebi saqarTvelo erovnuli bankisgan 793,528 1,085,000 307,200

vadiani depozitebi da bankTaSoris sesxebi 261,173 150,582 277,818

sakorespondento angariSebi 204,512 329,609 92,617

sxva sesxebi* 386,426 394,224 -

sul 2,733,536 3,031,448 1,282,497

arakonvertirebadi subordinirebuli vali 428,673 436,905 395,090

valdebulebebi sakredito dawesebulebebis winaSe 3,162,209 3,468,353 1,677,587

* sxva nasesxebi Tanxebi moicavs aSS dolarSi denominirebul sesxebს JSC BGEO-gan, romlis dafarvis vada dadgeba 2023 wels.

2017 wlis bolos dasrulebuli wlis ganmavlobaSi jgufma gadaixada saerTaSoriso sakredito institutebidan aSS dolarSi miRebul sesxebze 6.27% (2016: daaxloebiT 5.79%, 2015: daaxloebiT 5.29%). 2017 wels 31 dekembriT dasrulebuli wlis ganmavlobaSi gadaixada daaxloebiT 8.92% aSS dolarSi subordinirebul sesxze (2016: daaxloebiT 8.44% da 2015: daaxloebiT 7.95%).. saerTaSoriso sakredito institutebidan zogierTi grZelvadiani sesxi miRebulia garkveuli pirobebiT (`kreditoris pirobebi”), romelsac jgufi uzrunvelyofs sxvadasxva limitiT kapitalis adekvaturobasTan, likvidurobasTan, savaluto mdgomareobasTan, kreditis odenobasTan, maregulirebel berketebsa da sxva sakiTxebTan dakavSirebiT. 2017 wlis 31 dekembris, 2016 wlis 31 dekembrisa da 2015 wlis 31 dekembris mdgomareobiT jgufs Sesrulebuli aqvs saerTaSoriso sakredito institutebisgan miRebul sesxebTan dakavSirebuli kreditoris pirobebis yvela moTxovna. finansuri aqtivobebidan warmoqmnili valdebulebebSi cvlileba

sabalanso Rirebuleba 2016 wlis 31 dekembris

mdgomareobiT 21,692

sakurso sxvaoba 9

fuladi Tanxebis gadaxdebi (21,701)

sabalanso Rirebuleba 2017 wlis 31 dekembris

mdgomareobiT -

sakredito

dawesebuleb

ebis mimarT

19. savalo valdebulebebis saxiT gamoSvebuli fasiani qaRaldebi savalo valdebulebebis saxiT gamoSvebuli fasiani qaRaldebi moicavs:

2017 2016 2015

gamoSvebuli evroobigaciebi 454,953 - 908,183

sadepozito sertifikatebi 268,552 177,271 32,762

qarTuli adgilobrivi obligaciebi 26,150 - -

savalo valdebulebebis saxiT gamoSvebuli fasiani

qaRaldebi 749,655 177,271 940,945

2017 wlis 24 maiss, jgufma ganaxorciela 500 larSi denominirebuli 11.00% Tamasuqebis gamoSveba, romelTa dafarvis vadaa 2020 weli. regulacia S /wesi 144a uzrunvelyofis gareSe Tamasuqebi gamoSvebuli iqna da gaiyida maTi Ziri Tanxis 100%-is emisis fasad. es obigaciebi klasificirebulia rogorc BB- (Fitch) da Ba3 (Moody’s). es obligaciebi warmodgenilia irlandiis safondo birJis listingSi.


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20. pirobiTi valdebulebebi

iuridiuli

jgufis Cveulebrivi biznes saqmianobisas warmoSobil sasamarTlo procesebTan da saCivrebTan mimarTebaSi xelmZRvanelobas miaCnia, rom amgvari sasamarTlo procesebidan valdebuleba, Tu aseTs adgili eqneba, ar iqoniebs arsebiT uaryofiT gavlenas jgufis finansur mdgomareobaze an samomavlo saqmianobis Sedegebze.

finansuri valdebulebebi da gauTvaliswinebeli xarjebi

2017, 2016 da 2015 wlis 31 dekembris mdgomareobiT, jgufis pirobiTi finansuri valdebulebebi moicavs Semdegs:

2017 2016 2015

kreditTan dakavSirebuli valdebulebebi

gacemuli garantiebi 630,413 456,996 494,180

gamouyenebli sasesxo saxsrebi 261,397 231,704 273,851

akreditivi 43,423 58,561 43,126

935,233 747,261 811,157

valdebulebebi saoperacio ijaridan

arugvaines 1 wlisa 20,115 19,200 13,608

1 wlis Semdgo magram araugviane 5 wlisa 47,558 45,405 28,579

5 wlis Semdeg 18,486 18,713 5,526

86,159 83,318 47,713

kapitaluri danaxarjebis valdebuleba 2,538 2,394 2,424

gamoklebuli- akreditivis da garantiebis

uzrunvelyofiT saxiT arsebuli Tanxa (SeniSvna 17) (98,399) (96,692) (64,534)

gamoklebuli-rezervebi (2,815) (3,380) (2,254)

pirobiTi finansuri valdebulebebi, wminda 922,716 732,901 794,506

21. kapitali

saaqcio kapitali

2017, 2016 da 2015 wlis 31 dekembris mdgomareobiT gamosaSvebad nebadarTuli kapitali moicavda 43,308,125 Cveulebriv aqcias, gamoSvebuli saaqcio kapitali moicavda 27,821,150 Cveulebriv aqcias, romelTagan srulad gadaxdili iyo 27,821,150. TiToeuli aqciis nominaluri Rirebulebaa erTi (1) qarTuli lari. gamoSvebuli da brunvaSi gaSvebuli aqciebi 2017 wlis 31 dekembrisaTvis aRwerilia qvemoT:

aqciebis ra-ba

Cveulebrivi

Cveulebrivi

aqciebis

moculoba

31 dekemberi 2014 36,512,553 36,513

reorganizacia * (8,691,403) (8,692)

31 dekemberi 2015 27,821,150 27,821

31 dekemberi 2016 27,821,150 27,821

31 dekemberi 2017 27,821,150 27,821

* bankis Cveulebrivi aqciebis raodenoba Semcirda axali holdinguri kompaniebis mier reorganizaciis procesSi Svilobili kompaniebis sanacvlod, romlebicwarmodgenilia, rogorc Sewyvetili operaciebi.


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21. kapitali (gagrZeleba)

saxazino aqciebi

2017 wlis 31 dekembrisTvis jgufis mflobelobaSi arsebuli saxazino aqciebis raodenoba Seadgenda 8,995 (2016 wlis 31 dekemberi:, 8,995; 2015 wlis 31 dekemberi: 2,543,).

2017 wlis 31 dekembrisTvis 9 laris nominaluri Rirebulebis saxazino aqciebi Seadgens jgufis mflobelobaSi arsebul jgufis aqciebs (2016 wlis 31 dekemberi: 9 lari, 2015 wlis 31 dekemberi: 3 lari).

dividendebi

aqcionerebs ufleba aqvT miiRon dividendi larSi.

2016 wlis 29 noembers, ss saqarTvelos bankis aqcionerTa yovelwiur krebaze gamocxadda 2016 wlis dividendebi, romelic moicavs 3.59 lars erT aqciaze.sul 100,000 larisSualeduri dividendi miRebuli iqna aqcionerebis mier 2016 wlis 29 dekembers. 2016 wlis 12 Tebervals, ss saqarTvelos bankis aqcionerTa yovelwiur krebaze gamocxadda 2015 wlis dividendebi, romelic moicavs 3.48 lars erT aqciaze.sul 100,597 larisSualeduri dividendi miRebuli iqna aqcionerebis mier 2016 wlis 15 marts.

2015 wl 20 ivliss, ss saqarTvelos bankis aqcionerTa yovelwiur krebaze gamocxadda 2014 wlis dividendebi, romelic moicavs 1.78 lars erT aqciaze.sul 64,988 larisSualeduri dividendi miRebuli iqna aqcionerebis mier 2015 wlis 18 agvistos. sxva rezervebis xasiaTi da mizani

ZiriTadi saSualebebis gadafasebis rezervi

ararealizebuli mogeba (zarali) gasayidad arsebul sainvesticio fasian qaRaldebze

am rezervSi aRricxulia gasayidad arsebul sainvesticio fasian qaRaldebze samarTliani Rirebulebis cvlileba.

ucxouri valutis konvertirebis rezervi

ucxouri valutis konvertirebis rezervi gamoiyeneba ucxouri Svilobili kompaniebis finansuri angariSgebis gadayvaniT warmoqmnili sakurso sxvaobebis aRricxvisaTvis.

2017 wlis 31 dekembris, 2016 wlis 31 dekembris da 2015 wlis 31 dekembris bolosTvis sxva rezervebSi moZraoba warmodgenilia sxva sruli Semosavlis angariSgebebSi.


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21. kapitali (gagrZeleba)

mogeba erT aqciaze

sabaziso da ganzavebuli mogeba erT aqciaze 2017 2016 2015

wlis mogeba mikuTvnebuli jgufis Cveulebriv

aqcionerebs 338,761 287,945 257,628

wlis mogeba gagrZelebuli operaciebidan

mikuTvnebuli jgufis Cveulebriv aqconerebs 338,761 287,945 249,997

wlis mogeba Sewyvetili operaciebidan mikuTvnebuli

jgufis Cveulebriv aqconerebs - - 7,631

wlis ganmavlobaSi gadauxdeli Cveulebrivi 27,812,155 27,817,934 27,178,064

mogeba erT aqciaze 12.1803 10.3511 9.4793

mogeba erT aqciaze gagrZelebuli operaciebidan 12.1803 10.3511 9.1985

mogeba erT aqciaze Sewyvetili operaciebidan * - - 0.2808

reorganizaciis Semdeg bankis Cveulebrivi aqciebis raodenoba Semcirda 8,691,403 -iT, axali holdinguri kompaniebis mier gamoSvebuli Cveulebrivi aqciebis raodenoba Sewyvetili operaciebidan. qvemoT cxrilSi asaxulia mogeba erT aqciaze brunvaSi gaSvebuli Cveulebrivi aqciebis Sewonili saSualo raodenobis safuZvelze, gamoSvebuli Cveulebrivi aqciebis raodenoba 8,691,403 -iT naklebia 2014 wlis 1 ianvridan.

sabaziso da ganzavebuli mogeba erT aqciaze 2017 2016 2015

wlis mogeba mikuTvnebuli jgufis Cveulebriv 338,761 287,945 257,628

wlis mogeba gagrZelebuli operaciebidan

mikuTvnebuli jgufis Cveulebriv aqconerebs 338,761 287,945 249,997

wlis mogeba Sewyvetili operaciebidan mikuTvnebuli

jgufis Cveulebriv aqconerebs - - 7,631

wlis ganmavlobaSi gadauxdeli Cveulebrivi 27,812,155 27,817,934 32,226,222

mogeba erT aqciaze 12.1803 10.3511 7.9944

mogeba erT aqciaze gagrZelebuli operaciebidan 12.1803 10.3511 7.7576

mogeba erT aqciaze Sewyvetili operaciebidan * - - 0.2368

*. Semcireba 2015 wels Sewyevtili operaciebis gamo, romelic jgufis nawils warmoadgens mxolod pirveli SvidiTvis ganmavlobaSi, 2015 wლის agvistomde, rodesac isini gadavidnen bankis dobil kompaniebSi


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2017 2016 2015

saangariSsworebo operaciebi 151,630 127,633 110,590

garantiebi da akreditivebi 17,879 19,517 27,360

fuladi saxsrebiT nawarmoebi operaciebi 15,735 14,682 14,137

savaluto operaciebi 447 585 1,549

sxva 5,309 5,969 3,893

Semosavali gasamjelodan da sakomisiodan 191,000 168,386 157,529

saangariSsworebo operaciebi (63,813) (47,743) (42,496)

fuladi saxsrebiT nawarmoebi operaciebi (5,157) (5,954) (4,913)

garantiebi da akreditivebi (2,177) (2,865) (3,803)

sadazRvevo sabrokero momsaxurebis gasamjelo (211) (227) (81)

savaluto operaciebi (27) (20) (59)

sxva (3,345) (1,687) (1,083)

gasamjelosa da sakomisios danaxarji (74,730) (58,496) (52,435)

wminda Semosavali gasamjelodan da sakomisiodan 116,270 109,890 105,094

22. wminda Semosavali gasamrjelodan da sakomisiodan

Semosavali klientebisgan

jgufma aRiara 193,160 lari mogeba-zaralis angariSgebaSi, romelic ukavSirdeba klientebTan kontraqtebidan Semosavali.

sakontraqto aqtivebi da valdebulebebi

jgufma aRiara qvemoT warmodgenili SemosavalTan dakavSirebuli sakontraqto aqtivebi da valdebulebebi:

gadavadebuli gadasaxadi 17,730 12,798

jgufma ar unda Secvalos dapirebuli fuladi Tanxa mniSvnelovan finansur komponentebTan dakavSirebiT, kotraqtis dasawyisSi, Tu jgufi moelis rom jgufis mier klientisTvis dapirebul saqonles an momsaxurebas da klientis mier am saqonlisa da momsaxurebisTvis gadaxdas Soris periodi iqneba erTi weli an naklebi. jgufma aRiara 5.531 lari Semosavali mimdinare saangariSgebo periodSi, romelic ukavSirdeba gadatanil sakontraqto valdebulebebi da Setanilia gadavadebul SemosavalSi.

gayidvis fasi mikuTvnebulia darCenil Sesrulebis valdebulebebs

qvemoT warmodgenili cxrili moicavs Semosavals, romelic savaraudod aRiarebuli iqneba momavalSi im Sesrulebis valdebulebebTan dakavSirebiT, romlebic Seusrulebelia angariSgebis TariRisTvis. Semosavali 16,773 7,559 3,223 3,618 495 31,668

jgufi iyenebs praqtikul saSualebas fass 15-is 121 paragrafSi da ar warmoadgens informacias darCenili Sesrulebis valdebulebebis Sesaxeb, romlis Tavdapirveli mosalodneli xangrZlivobaa 1 weli an naklebi.


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23. uZravi qonebidan wminda Semosavali

2017 2016 2015

Semosavali moqmedi lizingidan 3,361 6,045 5,614

mogeba uZravi qonebis gayidvidan 4,630 2,929 6,553

Semosavali uZravi qonebidan 7,991 8,974 12,167

zarali uZravi qonebis gayidvis Sedegad (2,312) (343) (336)

uZravi qonebidn wminda Semosavali 5,679 8,631 11,831

24. xelfasebi da TanamSromelTa sxva sargebeli, zogadi da administraciuli xarjebi

2017 2016 2015

xelfasebi da premiebi (183,016) (150,710) (136,187)

socialuri xarjebi (3,869) (3,050) (2,954)

xelfasebi da TanamSromelTa sxva sargebeli (186,885) (153,760) (139,141)

xelfasebi da bonusebi moicavs aRmasrulebeli pirebis wilobrivi instrumentebiT kompensaciis gegmis xarjebs 39,696, 31,025 da 31,025 lars Sesabamisad 2017 wlis 31 dekembers, 2016 wlis 31 dekembers da 2015 wlis 31 dekembers dasrulebuli wlebisTvis, dakavSirebuli jgufis mier damtkicebuli wilobrivi kompensaciis sqemis mixedviT. (SeniSvnebi 26 da 30).

2017 2016 2015

ijara (24,195) (19,458) (16,308)

marketingi da reklama (14,575) (12,652) (7,193)

remonti da teqnikuri momsaxureba (12,637) (10,051) (9,248)

iuridiuli da sxva profesiuli momsaxureba (7,977) (6,508) (7,211)

saoperacio gadasaxadebi (6,824) (5,688) (4,540)

saofise mowyobiloba (5,596) (4,355) (4,197)

warmomadgenlobiTi xarjeb da gasarTobi

RonisZiebebi (5,239) (4,873) (3,578)

komunikacia (5,140) (4,323) (4,907)

personalis treningi da axali TanamSromlebis

ayvana (3,386) (1,619) (1,537)

dazRveva (2,757) (1,904) (1,756)

usafrTxoeba (2,211) (1,540) (1,688)

samgzavro xarjebi (1,641) (1,029) (1,407)

sauravebi (49) (17) (67)

sabanko momsaxureba (6) (1) (2)

sxva (2,774) (1,516) (3,600)

zogadi da administraciuli xarjebi (95,007) (75,534) (67,239)

auditoris anazRaureba

jgufis auditoris anazRaureba 2017 wlis 31 dekembers da 2016 wlis 31 dekembers dasrulebuli wlebisTvis moicavs (dRg-s gareSe):


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2017 2016

31 dekembers dasrulebuli wlisTvis jgufis wliuri finansuri

angariSgebebis auditisTvis ganskuTvnili gasamjelo 428 423

danaxarjebi sxva uzrunvelyofis momsaxurebisTvis 812 242

danaxarjebi sxva profesiuli momsaxurebebiT momsaxurebisTvis - 115

sul gasamjelo da danaxarjebi 1,240 780

sxva auditorebisTvis an auditoruli firmebisTvis gadasaxdeli sakomisioebi da danaxarjebi mSobeli kompaniis da Svilobili kompaniebis auditisTvis iyo 67 lari (2016: 92 lari) da xolo sxva profesiul momsaxurebebTan dakavSirebiT 207 lari (2016: 146 lari) dRg-s gareSe.


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25. wminda erTjeradi muxlebi

2017 2016 2015

Visa Inc. and MasterCard-is C da B klasis aqviebis

gayidvidan mogeba - 16,426 -

mekavSire sawarmoebSi AFS investiciis

reklasifikaciaze mogeba - 9,626 -

gaufasurebis aRdgena ZiriTad saSualebebze - - 1,524

kontraqtorebis mier Seusrulebel valdebulebebze

sauravebidan mogeba - - -

sxva erTjeradi Semosavali/mogeba - 516 508

sul erTjeradi Semosavali/mogeba - 26,568 2,032

saqmianobis Sewyvetis/dawyebis kompensaciis xarjebi (868) (12,643) (1,167)

gamoSvebuli savalo fasiani qaRaldebis sruli

gamosyidvis Sedegad zarali - (43,919) -

sesxebis droze adre gadaxdis Sedegad zarali - (6,979) (4,033)

sakonsultacio xarjebi - (5,258) -

winaswar gadaxdebis gaufasureba - (2,205) (2,205)

ZiriTadi saSualebebisa da aramaterialuri aqtivebis

gaufsureba - (1,403) -

ss privat bankis integraciis xarjebi - - (3,731)

finansuri ijaridan moTxovnebis gaufasureba - - (735)

sul (2,721) (3,330) (820)

sul erTjeradi xarji/zarali (3,589) (75,737) (12,691)

wminda erTjeradi xarji/zarali (3,589) (49,169) (10,659)

26. wilobrivi gadaxdebi aRmasrulebeli pirebis wilobrivi instrumentebiT kompensaciis programa

Sanne Fiduciary Services Limited (“the Trustee”) moqmedebs jgufis aRmasrulebeli pirebis wilobrivi instrumentebiT sakompensacio gegmis (“EECP”) administratoris saxiT.jgufi axorcielebs Senatanebs aRniSnul kompaniaSi EECP-s farglebSi gacemul anazRaurebasTan dakavSirebiT, romlis samarTlebrivi

damfuZnebeli aris JSC BGEOGroup, xolo banki moqmedebs rogorc agenti jgufsa da deda kompanias Soris. jgufma 2017 wels jgufis SigniT angariSis Sesavsebad ganaxorciela 125,270 laris (2016: 119,471; 2015: 9,450) kontribucia wilobrivi instrumentebis sakompensacio sqemis Sesabamisad. 2017 wels TebervalSi BGEO PLC-s anazRaurebis komitetma gadawyvita gadaeca BGEO –s 253,950 Cveulebrivi aqcia mmarTveli sabWosTvis da sameTvalyureo sabWosTvis da BGEO –s 70,550 Cveulebrivi aqciebi jgufis 19 xelmZRvanelisTvis. mmarTvel sabWosTvis, sameTvalyureo sabWosTvis da sxva 19 xelmZRvanelisTvis gadacemuli aqciebi eqvemdebareba mflobelobaSi Sesvlis or-wlian gadacemas mmarTveli sabWosTvis da sameTvalyureo sabWosTvis da sam-wliani gadacemas xelmZRvanelebisTvis, romelTan dakavSirebiTac es gadacema gulisxmobs mxolod wilobriv mflobelobaSi Sesvlis pirobebis gamoyenebas. jgufi miiCnevs 2017 wlis 28 Tebervals gadacemis TariRad. jgufis SefasebiT 2017 wlis 28 Tebervals gadacemuli aqciebis samarTliani Rirebuleba iyo 90.01 lari erT aqciaze. 2016 wels TebervalSi BGEO PLC-s anazRaurebis komitetma gadawyvita gadaeca BGEO –s 288,500 Cveulebrivi aqcia mmarTveli sabWosTvis da sameTvalyureo sabWosTvis da BGEO –s 52,600 Cveulebrivi aqciebi jgufis 19 xelmZRvanelisTvis. mmarTvel sabWosTvis, sameTvalyureo sabWosTvis da sxva 19 xelmZRvanelisTvis gadacemuli aqciebi eqvemdebareba mflobelobaSi Sesvlis or-wlian gadacemas mmarTveli sabWosTvis da sameTvalyureo sabWosTvis da sam-wliani gadacemas xelmZRvanelebisTvis, romelTan dakavSirebiTac es gadacema gulisxmobs mxolod wilobriv mflobelobaSi Sesvlis pirobebis gamoyenebas. jgufi miiCnevs 2016 wlis 12 Tebervals gadacemis TariRad. jgufis SefasebiT 2016 wlis 12 Tebervals gadacemuli aqciebis samarTliani Rirebuleba iyo 57.83 lari erT aqciaze.


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2015 wlis martSi BGEO PLC anazRaurebis komitetma gadawyvita BGEO153,500 Cveulebrivi aqcia gadaeca mmarTveli sabWos wevrebisTvis da BGEO107,215 Cveulebrivi aqcia jgufis 24 aRmasruleblisTvis. mmarTveli sabWos wevrebisTvis da aRmasruleblisTvis gadacemul aqciebs aqvT miniWebuli orwliani uflebamosileba, uwyveti daqiravebis erTderTi pirobiT orive SemTxvevaSi. jgufi miiCnevs 2015 wlis 19 marts uflebamosilebis miniWebis TariRad. bankis SefasebiT 2015 wlis 19 marts aqciebis samarTliani Rirebuleba iyo 57.41 lari TiToeul aqciaze.


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26. wilobrivi gadaxdebi (gagrZeleba) aRmasrulebeli pirebis wilobrivi instrumentebiT kompensaciis programa 2016 wlis bolos da 2017 wels, mmarTvelTa axali sabWos wevrebma xeli moaweres samwlian gauTvaliswinebel wilobrivi instrumentebze dafuZnebul fiqsirebuli kompensaciis xelSekrulebebs BGEO PLC –sTan 141,000 Cveulebriv aqciasTan dakavSirebiT. TviToeuli xelmZRvanelisTvis fiqsirebuli aqciebis mTliani moculoba gadanawildeba sam Tanabar nawilad 3 Tanmimdevruli wlis ganmavlobaSi dawyebuli 2018 wlis ianvridan, saidanac TviToeuli gadacema daeqvemdebareba mflobelobaSi Sesvlis samwlian periods. jgufi ganixilavs 2016 wlis 11 oqtombris da 2016 wlis 18 oqtombers da 2017 wlis 1 marts gadacemis TariRad. jgufis SefasebiT 2016 wlis 11 owtombers da 2016 wlis 18 oqtombers da 2017 wlis 1 marts iyo Sesabamisad iyo 86.4, 87.6 da 92.22 lari. 2015 wlis bolos da 2016 wels, mmarTvelTa axali sabWos wevrebma xeli moaweres samwlian gauTvaliswinebel wilobrivi instrumentebze dafuZnebul fiqsirebuli kompensaciis xelSekrulebebs BGEO PLC –sTan 225,000 Cveulebriv aqciasTan dakavSirebiT. TviToeuli xelmZRvanelisTvis fiqsirebuli aqciebis mTliani moculoba gadanawildeba sam Tanabar nawilad 3 Tanmimdevruli wlis ganmavlobaSi dawyebuli 2017 wlis ianvridan, saidanac TviToeuli gadacema daeqvemdebareba mflobelobaSi Sesvlis samwlian periods. jgufi ganixilavs 2015 wlis dekembers da 2016 wlis 6 seqtembers gadacemis TariRad. jgufis SefasebiT 2015 wlis 31 dekembers da 2016 wlis 6 seqtembers aqciebis samarTliani Rirebuleba Sesabamisad iyo 68.30 da 90.22 lari. . 2015 wlis agvistoSi mmarTvelTa sabWos wevrebma xeli moaweres axal samwlian gauTvaliswinebel wilobrivi instrumentebze dafuZnebul fiqsirebuli kompensaciis xelSekrulebebs BGEO –sTan 904,000 Cveulebriv aqciasTan dakavSirebiT. TviToeuli xelmZRvanelisTvis fiqsirebuli aqciebis mTliani moculoba gadanawildeba sam Tanabar nawilad 3 Tanmimdevruli wlis ganmavlobaSi dawyebuli 2017 wlis ianvridan, saidanac TviToeuli gadacema daeqvemdebareba mflobelobaSi Sesvlis oTxwlian periods. jgufi ganixilavs 2015 wlis 24 agvistos gadacemis TariRad. jgufis SefasebiT 2015 wlis 24 agvistos aqciebis samarTliani Rirebuleba Sesabamisad iyo 59.17 lari. banki gascems wilis kompensacias mis saSualo rgolis TanamSromlebzec. 2017 wlis TebervalSi, 2016 wlis TevervalSi da 2015 wlis martSi, bankis sameTvalyureo sabWom gadawyvita gadaeca Sesabamisad

131,710, 91,851 da 111,298 Cveulebrivi aqcia misi saSualo rgolis TanamSromlobisTvis. yvela es gadacema eqvemdebareba samwlian mflobelobis uflebas. mudmivi dasaqmebis pirobebSi yvela SemTxvevaSi mxolod mflobelobis uflebis pirobiT. jgufi miiCnevs 2017 wlis 28 Tebervals, 2016 wlis 12 Tebervals, 2016 wlis 12 2015 wlis 19 marts aqciebis gadacemis TariRad. jgufis SefasebiT 2017 wlis 28 Tebervlis da 2015 wlis 19 marts aqciebis gadacemisas maTi samarTliani Rirebuleba Sesabamisad iyo 90.01, 57.83 da 57.41 lari erT aqciaze

Sejameba

Sefasebis TariRisaTvis gadacemuli aqciebis samarTliani Rirebuleba ganisazRvreba arsebul sabazro kotirebebze dayrdnobiT. wilobrivi gadaxdebis saSualo Sewonili samarTliani Rirebuleba Sefasebis TariRisaTvis Seadgenda 89.79 lars erT aqciaze, 2017 wlis 31 dekembers dasrulebuli wlisTvis (2016 wlis 31 dekemberi: 66.60 lari erT aqciaze, 2015 wlis 31 dekembers: 58.68 lari erT aqciaze) jgufis mTliani wilobrivi gadaxdebis xarji 2017 wlis 31 dekembriT dasrulebuli wlisTvis Seadgenda 50,393 lars (2016 wlis 31 dekembers: 39,696; 2015 wlis 31 dekemberi: 31,025 lars;) da Setanilia `xelfasebsa da TanamSromlis sxva sargebelSi” rogorc `xelfasebi da premiebi”. vemoT mocemulia ZiriTadi wilobrivi gadaxdebis mimoxilva:


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2017 2016 2015

gadacemuli wilobrivi instrumentebis mTliani

raodenoba * 597,210 657,951 1,336,013

– maT Soris xelmZRvanelobis zeda rgoli da

direqtorTa sabWo 394,950 513,500 1,076,000

gadacemis dRes saSualo Sewonili Rirebuleba erT

aqciaze (laris sruli moculobiT) 89.79 66.60 58.68

Rirebuleba gadacemis dRes, sul (lari) 53,626 43,821 78,395

wlis ganmavlobaSi asaxuli xarji, sul (lari) (50,393) (39,696) (31,025)

*2015wels premia moicavs fiqsirebul proporciuli wilze dafuZnebuli 964,000 Cveulebrivi aqciebis kompensacias mmarTveli sabWos wevrebis axali dasaqmebis xelSekrulebaze, romelic gaformda 2015 wlis 24 agvistos momdevno 3 wliani periodiT

27. riskis marTva Sesavali identifikaciis, Sefasebisa da monitoringis procesebiT. riskis marTvas gadamwyveti mniSvneloba aqvs jgufis mogebiani funqcionirebisaTvis da bankis TiToeuli TanamSromeli pasuxismgebelia riskebis gamomJRavnebasa da aRmoCenaze Tavisive saqmianobis farglebSi. jgufis operaciebisaTvis damaxasiaTebeli ZiriTadi riskebia sakredito, likvidurobasa da sabazro cvalebadobasTan dakavSirebuli riskebi. sabazro cvalebadobasTan dakavSirebuli riski, Tavis mxriv, iyofa savaWro da arasavaWro riskebad. misTvis aseve damaxasiaTebelia saoperacio riskic. riskebis damoukidebeli kontroli ar iTvaliswinebs iseT biznes riskebs, rogorebicaa garemosTan, teqnologiur da industriul cvlilebebTan dakavSirebuli riskebi. maTi zedamxedveloba xorcieldeba bankis strategiuli dagegmarebis procesis saSualebiT. riskis marTvis struqtura auditis komiteti auditis komiteti aris damoukidebeli organo da pirdapir kontroldeba sabWos mier. komiteti srulad aris pasuxismgebeli riskis Sefasebis da riskis Serbilebis strategiis SemuSavebasa da ganxorcielebis principebze, struqturaze, politikasa da farglebze. auditis komitetipasuxismgebelia riskis ZiriTad sakiTxebze da marTavs da amowmebs riskTan dakavSirebul Sesabamis gadawyvetilebebs, maT Soris da ara mxolod: makroekonomikuri da garemosdacviTi riskebi, saerTo kontrolirebadi garemo, xeliT da mowyobilobiT marTva, ganzrax an uneblie Secdomebis riski, TaRliTobis riki an aqtivebis ukanonod miTvisebis riski, informaciis usafrTxoeba, fulis gaTeTrebis winaaRmdeg brZola, sainformacio da teqnologiuri riskebi, sxva. riskis komiteti

riskis komiteti pasuxismgebelia uzrunvelyos, rom jgufis riskisadmi midrekileba da safrTxe mogvardes rogorc strategiis nawili da Seatyobinos sabWos am riskis strategiisa da midrekilebis adekvaturobis Sesaxeb, Tvalyuri adevnos da acnobos sabWos jgufis mimdinare da momavali riskis safrxeebis Sesaxeb; Tvalyuri miadevnos da daakvirdes xelmZRvanelobis mier riskis strategiis Sesabamisad jgufis riskis safrTxeebis mogvarebas; Seamowmos jgufis riskis marTvis efeqturoba da Sida kontrolis sistemebi (garda Sida finansuri kontrolis sistemisa, romelzec pasuxismgebelia BGEO auditis komiteti); Seafasos jgufSi riskis marTvis funqciis da riskis angariSgebis adekvaturoba da xarisxi; uzrunvelyofs, rom riski saTanadod iyos ganxiluli jgufis anazRaurebis politikaSi, Tvalyuri adevnos riskis marTvasTan dakavSirebul komunikacias mTliani marTveli struqturis farglebSi, ganixilos da daamtkicos jgufis riskis marTvis politika. mmarTveli sabWo mmarTveli sabWo pasuxismgebelia riskis mTlian monitoringze jgufis farglebSi, regularuli davalebebis gadacemiT, sxvadasxva aRmasrulebeli komitetebis SeqmniT, riskis marTvis politikisa da procedurebis, aseve Sesabamisi saxelmZRvanelo miTiTebebis da maTi ganxorcielebisa da Sesabamisi departamentebisa da komitetebis SeqmniT. bankis aqtivisa da valebulebis marTvis komiteti


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bankis aqtivisa da valdebulebis marTvis komiteti (ALCO) aris riskis marTvis mTavari organo. is pasuxismgebelia bankis aqtivebisa da valdebulebebis, da maTTan dakavSirebul yvela riskis marTvaze. is aseve pasuxismgebelia dafinansebaze, kapitalis adekvaturobis riskze, likvidurobis riskebsa da bankis marketingul riskebze. Sida auditi

jgufis farglebSi riskis marTvis procesebi mowmdeba yovelwliurad Sida auditis mier, romelic amowmebs rogorc procedurebis adeqvaturobas, ise jgufis procedurebTan Sesabamisobas. Sida auditi ganixilavs xelmZRvanelobasTan yvela Sefasebis Sedegs, angariSebs da rekomendaciebs auditis komitetis mimarT.

27. riskis marTva (gagrZeleba) Sesavali riskebis Sefasebisa da angariSgebis sistemebi jgufis riskebis Sefaseba xorcieldeba im meTodis gamoyenebiT, romelic iTvaliswinebs Cveulebriv viTarebaSi warmoqmnil mosalodnel danakargebsa da gauTvaliswinebel zarals, romelic fasdeba warsulSi warmoSobili zaralis statistikuri monacemebis safuZvelze. modeli iyenebs albaTobas istoriul gamocdilobaze dayrdnobiT, romelic koreqtirebulia ekonomikuri garemos gaTvaliswinebiT. jgufi ganixilavs sam sxvadasxva scenars, romlidanac erT-erTi aris sabaziso scenari (prognozireba normaluri biznes garemos SemTxvevaSi), danarCeni ori ki aris problematuri da stresuli scenarebi, rodesac faqtobrivad adgili aqvs iseT eqstremalur movlenebs, romlebic ar unda damdgariyo.riskebis monitoringi da kontroli upiratesad xorcieldeba bankis mier dadgenili limitebis safuZvelze. aRniSnuli limitebi asaxavs rogorc jgufis biznes strategiasa da sabazro pirobebs, ise bankisaTvis misaRebi riskis dones, SerCeuli dargebis xazgasmiT. garda amisa, jgufi akontrolebs da afasebs riskis moculobas TiToeuli saxis risksa da saqmianobasTan mimarTebaSi. nebismier saqmianobasTan dakavSirebuli informaciis Semowmeba xdeba analizis, kontrolisa da adreuli riskebis identificirebis mizniT. aRniSnuli informaciis da axsna-ganmartebebis wardgena xdeba direqtorTa sabWosaTvis da TiToeuli ganyofilebis xelmZRvanelisaTvis. angariSi moicavs iseT sakiTxebs, rogorebicaa agregirebuli sakredito riski, limitebTan dakavSirebuli gamonaklisebi, likvidobis koeficientebi da riskTan dakavSirebuli cvlilebebi. zeda rgolis xelmZRvaneli personali afasebs sakredito zaralebis rezervis adekvaturobas da yovelTviurad. TveSi erTxel direqtorTa sabWos egzavneba sakredito riskis angariSi da ALCO

dawvrilebiTi angariSi. es angariSebi moicavs jgufis riskebis Sefasebisa da gansazRvrisaTvis aucilebel informacias. jgufSi TiToeul rgols egzavneba specialuri angariSi, riskebis Sesaxeb detaluri, aucilebeli da ganaxlebuli informaciis xelmisawvdomobis uzrunvelyofis mizniT. yoveldRiurad direqtorTa sabWo da jgufis Sesabamisi TanamSromlebi msjeloben sabazro limitebis gamoyenebis, qonebrivi investiciebis da likvidurobis, aseve, sxva riskebis Sesaxeb riskis Serbileba jgufis riskebis marTvis strategiis nawils warmoadgens warmoebuli da sxva instrumentebis gamoyeneba saprocento ganakveTis da valutis kursis cvlilebaTa Sedegad warmoqmnili riskebis, kapitalis riskis, sakredito riskisa da prognozirebadi operaciebis Sedegad warmoqmnili riskebis marTvis mizniT. Tu isini gamiznulia hejirebisTvis, isini ar eqvemdebareba hejirebis oepraciis aRricxvas.

sakredito riskis Semcirebis mizniT jgufi aqtiurad iyenebs uzrunvelyofas (ufro detaluri informacia ixileT qvemoT). riskis Warbi koncentracia riskis koncentracias adgili aqvs maSin, rodesac kontrahentebi CarTulni arian msgavs biznes saqmianobaSi, saqmianobas ewevian erTsa da imave geografiul regionSi, an aqvT msgavsi ekonomikuri mdgomareoba da ekonomikuri, politikuri da sxva cvlilebebi Tanabar uaryofiT gavlenas axdens saxelSekrulebo valdebulebebis Sesrulebis unarze. koncentracia miuTiTebs imaze, rom jgufi


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SedarebiT mgrZnobiare iqneba konkretul sferoSi Tu geografiul nawilSi mimdinare cvlilebebis mimarT. zedmeti riskebis Tavidan asacileblad, jgufis politika da procedurebi moicavs konkretul saxelmZRvanelo miTiTebebs, romelic yuradRebas amaxvilebs rogorc finansuri aqtivebis, aseve finansuri valdebulebebis diversificirebuli portfelis uzrunvelyofaze. sakredito riskebis an likvidurobis/gadaxdis riskebis identificirebuli koncentraciebi kontroldeba da imarTeba Sesabamisad. sakredito riski sakredito riski aris riski, rom jgufs warmoeqmna zarali misi klientebis, meanabreTa an partniorebis mier maTi sakontraqto valdebulebebis Seusruleblobis gamo. jgufi marTvas da akontrolebs sakredito risks im riskis moculobaze limitebis dadgenis gziT,romelTa miRebac surs individualuri kontragentebisaTvis, aseve geografiuli da dargobrivi koncentraciisaTvis, amgvari riskebis gavlenis monitoringis meSveobiT.

jgufSi danergilia sakredito xarisxis ganxilvis procedura, raTa droulad moxdes SeTanxmebuli mxareebis kreditunarianobis SesaZlo cvlilebis identificireba. sakredito riskis klasificirebis sistemis gamoyenebiT, dawesebulia limitebi kontrahentebisTvis, riTac xdeba TiToeuli kontragentisTvis sakredito reitingis miniWeba. rikis reitingebi eqvmdebareba regularul Semowmebas. sakredito xarisxis Semowmebis procesi saSualebas aZlevs jgufs Sefasdes riskebis Sedegis potenciuri zarali, romlis winaSec is aris da ganaxorcielos gamosasworebeli RonisZieba. sakredito riskis maqsimaluri zoma Semoafargleba Sesabamisi instrumentebis sabalanso RirebulebiT.

warmoebuli finansuri instrumentebi

warmoebuli finansuri instrumentebidan warmoSobili sakredito riski nebismier dros exeba mxolod dadebiT samarTlian Rirebulebas, rogorc es asaxulia finansuri mdgomareobis angariSgebaSi.

sakredito valdebulebebis riski

jgufi momxmarebels aZlevs garantias, romlis Tanaxmad, jgufma SesaZloa klientis saxeliT gadaixados Tanxebi. aRniSnuli Tanxebis miReba xdeba momxmarebelTagan akreditivis pirobebis safuZvelze. am SemTxvevaSi, banki dgas sesxebTan dakavSirebuli analogiuri riskebis winaSe da maTi Semcireba xdeba kontrolis identuri procedurebisa da politikis Sesabamisa.

sakredito xarisxi finansuri aqtivebis klasis mixedviT finansuri aqtivebis sakredito xarisxis marTva xdeba jgufis Sida sakredito reitingebiT. qvemoT moyvanilia aqtivebis tipebis sakredito xarisxi, finansuri mdgomareobis angariSgebis sesxebTan dakavSirebul muxlebTan mimarTebaSi, jgufis sakredito sistemaze dayrdnobiT.


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74

31 dekemberi 2017

SeniS

vna

maRali

reitingi

standar

tuli

reitingi

arastand

artuli

reitingi

moTxovnebi sakredito 8 1,216,343 - - - 1,216,343

gasayidad arsebuli


qaRaldebi

9 1,613,558 - - - 1,613,558

klientebze gacemuli sesxebi: 10

komerciuli sesxebi 1,820,670 275,044 6,193 310,606 2,412,513

samomxmareblo ssxebi 1,580,503 37,612 31,915 101,076 1,751,106

mikro, mcire da saSualo 1,547,233 105,302 30,019 93,490 1,776,044

ipoTekuri sesxebi 1,619,638 28,961 19,783 44,133 1,712,515

oqros giravnobiT 65,865 - - 2,075 67,940

6,633,909 446,919 87,910 551,380 7,720,118

moTxovnebi finansuri 11 48,069 12,161 2,063 5,393 67,686 sul 9,511,879 459,080 89,973 556,773 10,617,705

arc vadagadacilebuli da arc vadagadaci

lebuli an

individuau

rad

gaufasurebu

li

sul

31 dekemberi 2016

SeniS

vna

maRali

reitingi

standar

tuli

reitingi

arastand

artuli

reitingi

moTxovnebi sakredito 8 940,485 - - - 940,485

gasayidad arsebuli


qaRaldebi

9 1,283,607 - - - 1,283,607




mikro, mcire da saSualo 1,225,610 113,565 37,761 117,001 1,493,937

ipoTekuri sesxebi 1,134,266 49,285 15,052 35,573 1,234,176

oqros giravnobiT 56,977 - - 3,708 60,685

5,353,626 470,652 94,367 710,397 6,629,042

moTxovnebi finansuri 11 1,426 7,525 2,337 3,307 14,595 sul 7,579,144 478,177 96,704 713,704 8,867,729

arc vadagadacilebuli da arc vadagadaci

lebuli an

individuau

rad

gaufasurebu

li

sul


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31 dekemberi 2015

Notes

High

grade

Standard

grade

Sub-

standard

grade

moTxovnebi sakredito 8 718,677 - - - 718,677

gasayidad arsebuli


qaRaldebi

9 901,945 - - - 901,945




mikro, mcire da saSualo 892,014 80,064 27,828 42,023 1,041,929

ipoTekuri sesxebi 750,455 22,033 11,223 30,633 814,344

oqros giravnobiT 61,140 - - - 61,140

4,582,307 321,514 118,778 499,197 5,521,796

moTxovnebi finansuri 11 4,283 8,375 855 2,048 15,561 sul 6,207,212 329,889 119,633 501,245 7,157,979

Past due or

indiv idually

impaired

Total

Neither past due nor impaired

klientebze gacemuli vadagadacilebuli sesxebi, romelTa vadianobis analizi mocemulia qvemoT, aris sesxebi, romelTa vadagadacileba Seadgens minimum erT dRes da ar aris gaufasurebuli. jgufis politikis Sesabamisad, jgufi unda flobdes saTanado da zust riskis reitingebs sakredito portfelTan mimarTebaSi. aRniSnuli moiTxovs Sesabamisi riskebis marTvas da sakredito riskebis Sedarebas yvela saxis saqmianobisaTvis, geografiuli regionebisa Tu produqciisaTvis. kontrahentis riskis gazomvis miznebisTvis, reitingebis sistema moicavs finansur analizs. Sida reitingebi dayofilia kategoriebad, jgufis sareitingo politikaze dayrdnobiT. riskis reitingebis Sefaseba da ganaxleba regularulad xdeba. sakredito riskis Sefasebis politika im finansuri aqtivebisaTvis, romlebic arc vadagadacilebulia da arc individualurad gaufasurebuli, bankis mier ase ganisazRvreba: • finansuri aqtivi, romelic arc 30 dReze metad vadagadacilebulia da arc individualurad

gaufasurebuli, Sefasebulia maRali reitingis mqoned; • finansuri aqtivi, romelic arc vadagadacilebulia da arc gaufasurebuli saangariSgebo

TariRisTvis, magram istoriulad qonda 30 dReze meti magram 60 dReze naklebi vadagadacileba, Sefasebulia standartuli reitingis mqoned;finansuri aqtivi, romelic arc vadagadacilebulia da arc gaufasurebuli saangariSgebo TariRisaTvis, magram istoriulad 60 dReze metad vadagadacilebulad miiCneva, an Tu msesxebels gaaCnia damatebiTi 60 dReze metad vadagadacilebuli sesxi saangariSgebo TariRisaTvis, Sefasebulia arastandartuli reitingis mqoned.

gadavadebuli, magram ara gaufasurebuli sesxebis vadianobis analizi finansuri aqtivebis tipebis mixedviT Semdegia:

31 dekemberi 2017Less than

30 days

31 to

60 days

61 to

90 days

More than

90 days Total

klientebze gacemuli sesxebi:

samomxmarebo sesxebi 42,625 15,044 12,321 28,907 98,897

mikro, mcire da saSualo

sawarmoebze gacemuli sesxebi 7,486 8,822 4,777 19,288 40,373


komerciuli sesxebi 1,487 452 208 227 2,374

moTxovnebi finansuri ijaridan 2,499 227 - 74 2,800

sul 68,543 29,514 19,450 56,399 173,906


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30 days

31 to

60 days

61 to

90 days

More than

90 days Total






komerciuli sesxebi 10,235 4,558 387 1,621 16,801

moTxovnebi finansuri ijaridan 832 - - - 832

sul 75,529 29,464 18,055 59,809 182,857


30 days

31 to

60 days

61 to

90 days

More than

90 days Total





ipoTekuri sesxebi 7,594 1,207 908 5,023 14,732

komerciuli sesxebi 21,727 1,227 25 1,596 24,575

moTxovnebi finansuri ijaridan 238 - 2 - 240

sul 64,347 15,080 8,865 34,602 122,894

ixileT SeniSvna 10 da 11 ufro detaluri informaciisaTvis finansuri ijaris moTxovnebis da klientebze gacemuli sesxebis gaufasurebis rezervTan dakavSirebiT. jgufi konkretulad amowmebs sesxebis efeqturobas, romelTa gadaxda gadavadebulia 90 dReze meti xniT. aseTi sesxis mTliani sabalanso Rirebuleba (e.i. sabalanso Rirebuleba nebismieri gaufasurebis rezervis gamoqviTvamde) moicavda 278,284 lars, 293,054 lars da 166,224 lars 2017, 2016 da 2015 wlebis 31 dekembrisTvis, Sesabamisad. finansuri aqtivebis sabalanso Rirebuleba, romlis pirobebic xelaxla SeTanxmebulia winamdebare cxrili gviCvenebs xelaxla SeTanxmebuli finansuri aqtivebis sabalanso Rirebulebas, klasebis mixedviT.

2017 2016 2015


komerciuli sesxebi 103,365 235,026 141,294

mikro, mcire da saSualo sawarmoebze gacemuli

sesxebi 47,539 37,003 20,890

ipoTekuri sesxebi 44,058 38,757 28,594

samomxmarebo sesxebi 39,318 29,828 18,243

moTxovnebi finansuri ijaridan 5,508 836 -

sul 239,788 341,450 209,021

gaufasurebis Sefaseba sesxis gaufasurebis Sefasebisas gasaTvaliswinebelia: nebismieri ZiriTadi Tanxa an masze daricxuli procentis nebismieri gadaxda vadagadacilebulia ramdenime dRiT an Tu cnobilia raime sirTuleebi kontragentis fulad nakadebSi, aris Tu ara sakredito reitingis kleba, kontraqtis Tavdapirveli pirobebis darveva. jgufi axorcielebs gaufasurebis Sefasebas or sferoSi: individualurad Sefasebuli rezerebi da koleqtiurad Sefasebuli rezervebi. sesxebi individualurad gaufasurebulia Tu isini gadavadebulia ramdenime dReze metiT, rogorc


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aRwerilia jgufis meTodologiis Sesabamisad, an valis momsaxurebis istoria darRveulia konkretuli procentuli maCvenebliT, rogorc aRwerilia jgufis meTodologiis Sesabamisad an dadgenilia nebismieri sxva saxis darRveva. aseTi yvela sesxis gaufasureba Sefasebulia individualurad, da ara jgufis koleqtiuri gaufasurebis Sefasebis modelis gamoyenebiT.


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27. riskis marTva (gagrZeleba) sakredito riski (gagrZeleba)

individualurad Sefasebuli rezervebi sesxebze SesaZlo danakargebis rezervis gansazRvris mizniT jgufi ganixilavs yvela individualur mniSvnelovan kreditebs da axdens maT klasifikacias imis mixedviT isini individualurad aris gaufasurebuli Tu ar aris gaufasurebuli. am individualuri mniSvnelovani sesxebis rezervi, romelic Sefasdeba, rogorc gaufasurebuli (ixileT gansazRvreba zemoT) ganisazRvreba dakavSirebuli sakredito riskis individualurad Sefasebisas saTanado sakredito reitingis miniWebiT. aramniSvnelovani sesxis rezervi, romelic gansazRvrulia, rogorc individualurad gaufasurebuli (ixileT ganmarteba qvemoT) aseve fasdeba individualurad. danakargebis rezervi individualurad mniSvnelovani kreditebisTvis, romlebic gansazRvrulia, rogorc individualurad argaufasurebuli, Sefasebulia koleqtiuri Sefasebis meTodiT, romelic aRwerilia qvemoT. rezervis moculobis gansazRvrisas gaTvaliswinebuli punqtebi moicavs partnioris biznes gegmis mdgradobas, mis unars gamoasworos mdgomareoba finansuri sirTuleebis warmoqmnis SemTxvevaSi, gakotrebis SemTxvevaSi gansazRvruli qviTrebis da mosalodenli dividendebis gadaxdas, sxva finansuri daxmarebis xelmisawvdomobas da realizebad Rirebulebas, mosalodneli fuladi saxsrebis nakadis vadebs da msesxebelis sakredito istorias. gaufasurebis Sedegad danakargebi Sefasebulia TviToeul angariSgebis dRes, Tu gauTvaliswinebeli garemoebebi ar moiTxovs ufro met yuradRebas. koleqtiurad Sefasebuli rezervebi rezervebis Sefaseba koleqtiurad xdeba im sesxebidan warmoSobili zaralisaTvis, romlebic individualurad ar aris arsebiTi (sakredito baraTebis, ipoTekuri sesxisa da uzrunvelyofis gareSe samomxmareblo sesxebis CaTvliT) da im sesxebisaTvis, romlebic individualurad arsebiTia, magram ar arsebobs individualuri gaufasurebis obieqturi safuZveli. rezervebis Sefaseba xdeba saangariSgebo TariRiT yvela calkeuli portfelisaTvis. koleqtiuri Sefaseba iTvaliswinebs gaufasurebas, romelic warmodgenili unda iyos portfelSi, imisda miuxedavad, arsebobs Tu ara individualuri gaufasurebis obieqturi safuZveli. gaufasurebis xarjis Sefasebisas mxedvelobaSi miiReba: portfelis istoriuli zarali, mimdinare ekonomikuri pirobebi, drois sxvaoba zaralis warmoSobasa da mis identificirebas Soris, individualuri gaufasurebis rezervis da gaufasurebis Semdgomi amoRebis gaTvaliswinebiT. xelmZRvaneloba gansazRvravs aRniSul periods, romelmac SesaZloa erTi weli Seadginos. Semdeg xdeba gaufasurebis rezervis gadaxedva sakredito marTvis samsaxuris mier, jgufis zogad politikasTan SesabamisobaSi moyvanis mizniT. finansuri garantiebisa da akreditivebis Sefaseba da maTTvis rezervis Seqmna xdeba sesxebis analogiurad.

jgufis aqtivebisa da valdebulebebis geografiuli koncentracia mocemulia qvemoT.


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saqarTve

lo OECD

dsT da

sxva sul

aqtivebi

fuli da fulis

ekvivalentebi 475,133 929,676 96,845 1,501,654

moTxovnebi sakredito

dawesebulebebis mimarT 1,023,145 182,699 10,499 1,216,343

gasayidad arsebuli 980,876 559,468 73,415 1,613,759

klientebze gacemuli

sesxebi 7,059,260 - 386,318 7,445,578

moTxovnebi finansuri

ijaridan 52,109 - 13,197 65,306

yvela sxva aqtivebi 702,272 4,271 71,533 778,076

10,292,795 1,676,114 651,807 12,620,716

valdebulebebi:

valdebulebebi meanabreTa

winaSe 5,356,374 663,234 1,104,258 7,123,866


dawesebulebebis winaSe 1,455,058 1,631,331 75,820 3,162,209

gamoSvebuli savalo

fasiani qaRaldebi 26,149 694,994 28,512 749,655

yvela sxva valdebulebebi 98,511 571 3,985 103,067

6,936,092 2,990,130 1,212,575 11,138,797

wminda sabalanso pozicia 3,356,703 (1,314,016) (560,768) 1,481,919

2017


SeniSvnebi

(aTasi lari)

80

27. riskis marTva (gagrZeleba) sakredito riskis (gagrZeleba)

saqarTve

lo OECD

dsT da

sxva sul

saqarTve

lo OECD

dsT da

sxva sul

aqtivebi:

fuli da fulis

ekvivalentebi 608,415 812,798 65,957 1,487,170 568,759 661,543 146,480 1,376,782

moTxovnebi sakredito

dawesebulebebis mimarT 933,638 3,287 3,560 940,485 619,671 95,100 3,906 718,677

gasayidad arsebuli 912,345 286,832 84,725 1,283,902 823,193 79,047 - 902,240

klientebze gacemuli

sesxebi 6,030,838 - 349,127 6,379,965 5,005,171 9,340 308,376 5,322,887

moTxovnebi finansuri

ijaridan 123 - 12,973 13,096 2,273 - 11,737 14,010

yvela sxva aqtivebi 595,611 4,950 27,753 628,314 600,497 4,630 29,188 634,315

9,080,970 1,107,867 544,095 10,732,932 7,619,564 849,660 499,687 8,968,911

valdebulebebi:

valdebulebebi meanabreTa

winaSe 4,270,165 557,909 945,438 5,773,512 3,628,734 592,673 804,270 5,025,677


dawesebulebebis winaSe 1,774,115 1,583,393 110,845 3,468,353 424,705 1,035,802 217,080 1,677,587

gamoSvebuli savalo

fasiani qaRaldebi - 153,145 24,126 177,271

- 940,945 - 940,945

yvela sxva valdebulebebi 68,359 7,091 5,202 80,652 124,876 185 4,710 129,771

6,112,639 2,301,538 1,085,611 9,499,788 4,178,315 2,569,605 1,026,060 7,773,980

wminda sabalanso pozicia 2,968,331 (1,193,671) (541,516) 1,233,144 3,441,249 (1,719,945) (526,373) 1,194,931

20152016

likvidurobis riski da dafinansebis marTva

likvidurobis riski warmoadgens risks imisa, rom jgufi ver dafaravs mis finansur valdebulebebs vadis dadgomisas, Cveulebriv Tu stresul viTarebaSi. aRniSnuli riskis Semcirebis mizniT, xelmZRvanelobas mis ZiriTad depozitebTan erTad gaaCnia sxvadasxva dafinansebis wyaro. jgufi axdens aqtivebis likvidurobasTan mimarTebaSi marTvas da samomavlo fuladi nakadebis da likvidurobis yoveldRiur monitorings. aRniSnuli moicavs mosalodneli fuladi nakadebis Sefasebas da imgvari uzrunvelyofis arsebobas, romlis gamoyenebac, saWiroebis SemTxvevaSi SesaZlebeli iqneba damatebiTi dafinansebisaTvis. jgufi inarCunebs bazarze farTod kotirebul da diversificirebul sxvadasxva aqtivebis portfels, romelTa likvidaciac martivad aris SesaZlebeli fuladi nakadebis miznebisaTvis gauTvaliswinebel SemTxvevebSi. likvidurobis miznebisTvis, jgufs SeuZlia sakredito xazebis gamoyeneba. damatebiT, jgufi flobs imgvar depozits (savaldebulo rezervi) seb-Si, romlis moculoba damokidebulia mozidul saxsrebze.

jgufis mier likvidurobis donis Sefaseba da marTva xdeba seb-is mier bankisaTvis dawesebuli likvidurobis koeficientis safuZvelze. seb-s minimaluri moTxovniT likvidurobis koeficienti aris 30%, gaangariSebuli rogorc saSualo likviduri aqtivebi Tvis ganmavlobaSi (gansazRvruli seb-is mier) gayofili imave Tvis valdebulebebze (seb-is mier gansazRvruli garkveuli gamonaklisebiT). 2017, 2016 wlis da 2015 wlis 31 dekembris mdgomareobiT, aRniSnuli koeficientebi Semdegia.

2017, % 2016, % 2015, %

likvidurobis saSualo koeficienti 39.8% 43.6% 38.1%

likvidurobis maqsimaluri koeficienti 47.0% 62.5% 48.0%

likvidurobis minimaluri koeficienti 31.3% 34.1% 28.9%

likvidurobis saSualo koeficienti gamoiTvleba ss “saqarTvelos bankisaTvis”, rogorc dRiuri likvidurobis koeficientis wliuri saSualo ariTmetikuli, seb-is mier gansazRvruli likviduri aqtivebisa da valdebulebebis SefardebiT miRebuli koeficientis saxiT: likviduri aqtivebi moicavs fulsa da fulis ekvivalentebs da sxva aqtivebs, romlebic dauyovnebliv konvertirdebian fulad saxsrebSi. es aqtivebi iTvaliswinebs saqarTvelos


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mTavrobis mier gamoSvebul sainvesticio fasian qaRaldebs, aseve `seb~-is mier gacemul sadepozito sertifikatebs, sakredito dawesebulebebis mimarT moTxovnebis gareSe, bankTaSoris

depozitebis, da/an mTavrobebis da ara-eგთos qveynebis centraluri bankebis sasesxo fasiani qaRaldebis, dayadaRebul nostro angariSebze arsebuli Tanxebis, gaufasurebuli bankTaSoris depozitebis, `seb~-Tan savaldebulo rezervze arsebuli Tanxebis garda, romlebic dagiravebulia `seb~-idan miRebuli sesxebis gamo. valdebulebebi moicavs saerTo sabalanso valdebulebebs, gamoklebuli valdebulebebi sakredito

dawesebulebebis mimarT, romlebic gamoyenebul an gadaxdil unda iqnas angariSgebis TariRidan

eqvs Tveze gvian, mimatebuli garesabalanso valdebulebebi dafarvamde darCenili vadiT, romelic

Seadgens angariSgebis TariRis Semdeg eqvs Tveze naklebs. garesabalanso valdebulebebi moicavs

yvela valdebulebas finansuri garantiebis da akreditivebis garda, romlebic srulad aris

uzrunvelyofili fuladi saxsrebiT bankSi, da უcxour valutaSi ganxorcielebuli operaciebidan

gamomdinare valdebulebebs. likvidurobis koeficientis maqsimaluri da minimaluri ganakveTebi

aRebulia saTanado saangariSgebo wlebis istoriuli monacemebidaan.

garda amisa, 2017 wlis 15 maiss seb-ma gamosca brZaneba komerciuli bankebisTvis likvidurobis

dafarvis koeficientis Sesaxeb, romelic ZalaSi Sedis 2017 wlis 1 seqtembridan. am brZanebis

Sesabamisad, bankebi valdebuli arian iqonion likvidurobis dafarvis koeficienti, romelic

ganisazRvreba rogorc maRali xarisxis likviduri aqtivebis Sefardeba momdevno 30 dRis

ganmavlobaSi sufTa fuladi saxsrebis nakadebTan. es brZaneba moiTxovs, rom pikis ararsebobisas,

Sefardebis maCvenebeli iqneba aranakleb 100%. likvidurobis dafarvis koeficienti 2017 wlis 31

dekembrisTvis iyo 112.4%

jgufi aseve marTavs finansuri aqtivebisa da finansuri valdebulebebis vadebSi SeTanxmebas da awesebs maqsimalur limits uaryofiT sxvaobaze bankis mTlian avtonomiur savaldebulo kapitalTan SedarebiT, romelic gaangariSdeba saqarTvelos erovnuli bankis regulaciis Sesabamisad. koeficientebi Sefasebulia da mowmdeba yovelTviurad da dardeba dadgenil limitebs. gadaxvevis SemTxvevaSiALCO ganixilavs da amtkicebs cvlilebis strategiebs/RonisZiebebs. qvemoT mocemulia finansuri valdebulebebis vadianobis parametrebi sakontraqto aradiskontirebuli dafarvebis valdebulebaze dayrdnobiT. dafarvebisaTvis, romlebic eqvemdebareba Setyobinebas, moiazreba, rom Setyobineba myisierad moxda. Tumca, banki elis, rom meanabreTa umetesi nawili ar moiTxovs dafarvas yvelaze adreuli SesaZlo TariRiT da cxrili ar asaxavs mosalodnelfulad nakadebs, rogorc es naCvenebia bankis depozitis momsaxurebis istoriaSi. .


3 -dan 12

Tvemde

1-dan 5

wlamde

5 wlis

Semdeg


valdebulebebi meanabreTa winaSe 2,952,578 3,624,515 626,061 65,597 7,268,751


dawesebulebebis winaSe da sxva

sesxebi

1,321,995 538,270 962,370 917,642 3,740,277

gamoSvebuli savalo fasiani

qaRaldebi 15,036 140,508 749,631 - 905,175

warmoebuli finansuri valdebulebebi 3,139 809 - - 3,948

sul aradiskontirebuli finansuri

valdebulebebi 4,292,748 4,304,102 2,338,062 983,239 11,918,151

3 Tveze

naklebisul


SeniSvnebi

(aTasi lari)

82

finansuri valdebulebebi 3 -dan 12 1-dan 5 5 wlis





sesxebi 1,670,504 530,156 1,116,111 755,118 4,071,889


qaRaldebi 31,520 20,905 139,825 - 192,250

warmoebuli finansuri valdebulebebi 8,466 6,589 634 - 15,689


valdebulebebi 3,941,623 3,677,578 1,761,327 804,323 10,184,851

3 Tveze

naklebisul

finansuri valdebulebebi 3 -dan 12 1-dan 5 5 wlis





sesxebi 304,373 351,390 544,589 515,649 1,716,001


qaRaldebi 48,477 18,552 971,731 - 1,038,760

sxva valdebulebebi 3,052 - - - 3,052


valdebulebebi 3,583,483 1,641,879 2,132,360 575,743 7,933,465

3 Tveze

naklebisul

qvemoT cxrili gviCvenebs jgufis SeTanxmebul da pirobiT finansur valdebulebebs skontraqtis Sesabamisad vadis amowurvas dafarvis vadis mixedviT.

3 -dan 12 1-dan 5 5 wlis

31 dekemberi 2017 398,504 192,724 329,458 103,244 1,023,930

31 dekemberi 2016 343,628 218,438 228,957 41,950 832,973

31 dekemberi 2015 409,444 298,527 136,058 17,265 861,294

3 Tveze

naklebisul

jgufi ar elis, rom yvela pirobiTi valdebuleba iqneba dafaruli vadis amowurvamde

vadianobis analizi ar asaxavs mimdinare angariSebis istoriul stabilurobas. istoriulad, maTi likvidacia ufro grZelvadian periodSi moxda, vidre es naCvenebia cxrilebSi zemoT. aRniSnuli naSTebi CarTulia 3 Tveze naklebi vadis mqone valdebulebebSi.

meanabreTa winaSe valdebulebebSi CarTulia fizikuri pirebis vadiani depozitebi. saqarTvelos kanonmdeblobis Sesabamisad, bankma amgvari depoziti unda dafaros depozitoris moTxovnisas (SeniSvna 17).

sabazro riski

sabazro riski warmoiSoba finansuri instrumentis samarTliani Rirebulebis an samomavlo fuladi nakadebis cvlilebis Sedegad, rac gamowveulia saprocento ganakveTebis, savaluto kursis da kapitalis instrumentebze fasTa ryeviT. jgufi sabazro risks yofs savaWro an arasavaWro portfelebTan mimarTebaSi. maTi marTva da monitoringi xdeba mgrZnobelobis analizis gamoyenebiT. saprocento ganakveTis riski saprocento ganakveTis riski aris finansuri instrumentis samarTliani Rirebulebis an momavali fuladi nakadebis meryeobis riski, saprocento ganakveTis cvlilebis gamo. winamdebare cxrilSi aRwerilia saprocento ganakveTebis gonivruli SesaZlo cvlilebebis mgrZnobeloba, maSin, rodesac yvela sxva komponenti ucvlelia, jgufis mogeba-zaralis konsolidirebul angariSgebasTan mimarTebaSi. mogeba-zaralis konsolidirebuli angariSgebis mgrZnobeloba warmoadgens saprocento ganakveTebis savaraudo cvlilebebis gavlenas erTi wlis wminda saprocento Semosavalze,


SeniSvnebi

(aTasi lari)

83

cvalebadi ganakveTis mqone arasavaWro finansur aqtivebsa da valdebulebebze dayrdnobiT, 2016 wlis 31 dekembris mdgomareobiT. cvlilebebi sabaziso punqtebSi gamoiTvleba rogorc dRiuri cvlilebebis standartuli deviaciebi mcurav savaluto kursebSi bolo Tvis ganmavlobaSi, gamravlebuli Sesabamis mcurav ganakveTebze. 2017, 2016 da 2015 wlebis 31 dekembrisTvis dasrulebuli wlebisTvis

sabaziso

punqtis

zrda

wminda saprocento

Semosavlis

mgrZnobeloba

srul Semosavlis

mgrZnobeloba

2017 2017 2017

GEL 13 443 (1,159)

EUR 1 (22) -

USD 3 (73) -

sabaziso

punqtis

kleba

wminda saprocento

Semosavlis

mgrZnobeloba

srul Semosavlis

mgrZnobeloba

2017 2017 2017

GEL 13 (443) 1,159

EUR 1 22 -

USD 3 73 -

valuta

valuta

sabaziso

punqtis

zrda

wminda saprocento

Semosavlis

mgrZnobeloba

srul Semosavlis

mgrZnobeloba

2016 2016 2016

GEL 206 261 (1,758)

EUR 1 1 -

USD 3 69 -

sabaziso

punqtis

kleba

wminda saprocento

Semosavlis

mgrZnobeloba

srul Semosavlis

mgrZnobeloba

2016 2016 2016

GEL 206 (261) 1,758

EUR 1 (1) -

USD 3 (69) -

valuta

valuta

sabaziso

punqtis

zrda

wminda saprocento

Semosavlis

mgrZnobeloba

srul Semosavlis

mgrZnobeloba

2015 2015 2015

GEL 63 1,887 (5,080)

EUR 20 81 -

USD 5 187 -

sabaziso

punqtis

kleba

wminda saprocento

Semosavlis

mgrZnobeloba

srul Semosavlis

mgrZnobeloba

2015 2015 2015

GEL 63 (1,887) 5,080

EUR 20 (81) -

USD 5 (187) -

valuta

valuta

savaluto riski savaluto riski aris finansuri instrumentis Rirebulebis meryeobis riski, savaluto gacvliTi kursis cvlilebebis gamo. mmarTvelma sabWom daawesa limitebi ganTavsebul saxsrebze valutebis mixedviT, seb-is instruqciebze dayrdnobiT, xolo aRniSnulis monitoringi xorcieldeba yoveldRiurad.

winamdebare cxrilSi mocemulia jgufis arasavaWro fuladi aqtivebi da valdebulebebi da prognozirebuli fuladi nakadebi, ZiriTad valutebSi, 2016 wlis 31 dekembris mdgomareobiT.


SeniSvnebi

(aTasi lari)

84

cxrilSi gaangariSebulia valutebis gonivruli SesaZlo dinamikis efeqti larTan mimarTebaSi, maSin rodesac mogeba-zaralis angariSgebis yvela sxva komponenti ucvleli rCeba (valutisadmi mgrZnobiare arasavaWro fuladi aqtivebisa da valdebulebebis samarTliani Rirebulebis gamo). larTan mimarTebaSi savaluto kursis SesaZlo cvlileba gamoiTvleba, rogorc standartuli gadaxra savaluto kursis yoveldRiuri cvlilebidan bolo Tvis ganmavlobaSi. uaryofiTi Tanxebi cxrilSi asaxavs potenciur wminda klebas kapitalsa Tu mogeba-zaralis konsolidirebul angariSgebaSi, xolo dadebiTi Tanxebi asaxavs potenciur wminda matebas. 2017, 2016 da 2015 wlebSi mgrZnobelobis analizi ar asaxavs jgufis kapitalze mniSvnelovan potenciuri efeqts.

valuta

cvlileba

valutis

kursSi %

zemoqmedeba

Semosavalz

e

dabegrvramd

e

cvlileba

valutis

kursSi %

zemoqmedeba

Semosavalz

e

dabegrvramd

e

cvlileba

valutis

kursSi %

zemoqmedeba

Semosavalz

e

dabegrvramd

e

EUR 12.0% (2,487) 11.6% (3,336) 2.9% 1

USD 8.9% 5,758 9.3% 3,507 1.1% (1,329)

2017 2016 2015

winaswari gadaxdebis riski winaswari gadaxdebis riski warmoadgens jgufis finansuri zaralis risks, rodesac jgufis klientebi an kontragentebi ixdian, an Txouloben gadaxdas mosalodnel periodze adre an gvian, magaliTad, fiqsirebuli ganakveTis ipoTekuri sesxebi saprocento ganakveTebis Semcirebis SemTxvevaSi. jgufi gaiangariSebs adrindeli gadaxdebis Sedegs adrindeli gadaxdebis Sewonili saSualo ganakveTis gaangariSebiT TviToeuli sesxis produqtisTvis calke, angariSgebis TariRisTvis Sesabamisi produqtebis gadauxdeli sabalanso Rirebulebis am istoriuli ganakveTebis gamoyenebiT da TviToeuli produqtis Sewonili saSualos efeqtur wliur saprocento ganakveTze gamravlebiT. es modeli ar ansxvavebs gadaxdis sxvadasxva mizezebs (mag. gadaadgileba, refinansireba da xelaxali SeTanxmeba) da iTvaliswinebs nebismieri winaswari gadaxdis sauravebs, rogorc jgufis Semosavals.5 2017, 2016 da 2014 wlebis 31 dekembriT dasrulebuli wlisTvis winaswari gadaxdebis riskis SesaZlo gavlena jgufis mogebasa da kapitalze Semdegia:

2017

2016

2015

(27,487)

(19,341)

zemqomedebs

wminda

saprocento

(46,527)

saoperacio riski

saoperacio riskidan warmoSobili zarali gamomdinareobs sistemebis mwyobridan gamosvlidan, meqanikuri Secdomebidan, TaRliTobidan Tu sxva gareSe faqtorebidan. saTanado kontrolis ararsebobis SemTxvevaSi, saoperacio riskma SesaZloa uaryofiTi gavlena iqonios reputaciaze, gamoiwvios iuridiuli sanqciebi an finansuri zarali. jgufis mier yvela saoperacio riskis aRmofxvra ar iqneba SesaZlebeli, Tumca efeqturi iqneba, Tu jgufi marTavs riskebs kontrolis sistemisa da potenciuri riskebis monitoringisa da reagirebis meSveobiT. kontrolis sistema Sida auditis gamoyenebasTan erTad unda moicavdes movaleobaTa saTanadod ganawilebas, xelmisawvdomobis, avtorizaciisa da Sejerebis procedurebs, TanamSromelTa swavlebisa da Sefasebis procesebs. saoperacio garemo

jgufis saqmianoba ZiriTadad koncentrirebulia saqarTveloSi. rogorc ganviTarebad bazars,

saqarTvelos ar gaaCnia Zlier ganviTarebuli biznesisa da maregulirebeli infrastruqtura,

romelic, rogorc wesi, axasiaTebs ufro momwifebul sabazro ekonomikas. saqarTveloSi operireba

dakavSirebulia iseT riskebTan, romlebic, rogorc wesi, ar arsebobs ganviTarebul bazrebze (im

riskis CaTvliT, rom lari ar warmoadgens Tavisuflad konvertirebad valutas qveynis gareT,

aseve mxedvelobaSia misaRebi ganuviTarebeli savalo instrumentebis da kapitalis bazrebi). bolo

ramdenime wlis ganmavlobaSi, saqarTvelos mTavrobam mniSvnelovani nabijebi gadadga sabanko,


SeniSvnebi

(aTasi lari)

85

iuridiuli, sagadasaxado da maregulirebeli sistemebis CamoyalibebisaTvis saWiro reformebTan

mimarTebaSi. aRniSnuli gulisxmobs sakanonmdeblo siaxleebs (axali sagadasaxado kodeqsi da

saproceso kanonmdebloba). xelmZRvanelobis azriT, aRniSnuli nabijebi xels uwyobs

saqarTveloSi biznes riskebis Semcirebas.

aRniSnuli tendencia, romelic miznad isaxavs arsebuli biznes garemos gaumjobesebas da mosalodnelia rom momavalSic gagrZeldeba. saqarTvelos ekonomikis samomavlo stabiluroba mniSvnelovnad aris damokidebuli zemoTxsenebul reformebze da saqarTvelos mTavrobis mier gatarebuli finansuri Tu ekonomikuri zomebis efeqturobaze. Tumca, saqarTvelos ekonomika mgrZnobiarea msoflioSi sabazro da ekonomikuri pirobebis gauaresebis mimarT.

28. samarTliani Rirebulebis gansazRvra samarTliani Rirebulebis ierarqia

samarTliani Rirebulebis warmodgenis mizniT, jgufma gansazRvra aqtivebis da valdebulebebis klasi aqtivis an valdebulebis xasiaTis, maxasiaTeblebisa da riskebis safuZvelze. qvemoT warmodgenili cxrili gviCvnebs samarTliani RirebulebiT Sefasebuli aqtivebisa da valdebulebebis analizs samarTliani Rirebulebis warmodgenili ierarqiis donis mixedviT:

samarTliani RirebulebiT Sefasebuli

aqtivebi

sul sianvesticio sakuTreba - - 202,534 202,534

miwa - - 38,378 38,378

sacxovrebeli sakuTreba - - 64,038 64,038

arasacxovreebeli sakuTreba - - 100,118 100,118


qaRaldebi - 1,613,558 201 1,613,759

sxva aqtivebi -warmoebuli finansuri

aqtivebi - 13,484 - 13,484

sxva aqtivebi -flobili savaWro fasiani

qaRaldebi - - - -

aqtivebi romelTa samarTliani

Rirebulebebi gamJRavnebulia

fuli da fulis ekvivalentebi - 1,501,654 - 1,501,654

sakredito institutebidan misaRebi

Tanxebi - 1,216,343 - 1,216,343

meanabreebze gacemuli sesxebi - - 7,559,124 7,559,124

finansuri ijaridan misaRebi Tanxebi - - 65,306 65,306


valdebulebebi

sxva valdebulebebi - warmoebuli

finansuri valdebulebebi - 3,948 - 3,948

valdebulebebi, romelTa samarTliani


meanabreebze gasacemi Tanxebi - 7,128,147 - 7,128,147

sakredito institutebze gasacemi Tanxebi

da sxva sesxebi - 2,518,086 644,123 3,162,209

gamoSvebuli savalo fasiani qaRaldebi - 468,536 294,702 763,238

sul31 dekemberi 2017 done 1 done 2 done 3


SeniSvnebi

(aTasi lari)

86

28. samarTliani Rirebulebis gansazRvra (gagrZeleba)

samarTliani Rirebulebis ierarqia (gagrZeleba)


aqtivebi


miwa - - 31,610 31,610




qaRaldebi - 1,283,607 295 1,283,902


aqtivebi - 2,610 - 2,610


qaRaldebi - - - -





Tanxebi - 940,485 - 940,485




valdebulebebi





meanabreebze gasacemi Tanxebi - 5,779,581 - 5,779,581


da sxva sesxebi -

2,983,236 485,117 3,468,353

gamoSvebuli savalo fasiani qaRaldebi - - 177,271 177,271

Total31 dekemberi 2016 Level 1 Level 2 Level 3


SeniSvnebi

(aTasi lari)

87


aqtivebi


miwa - - 24,391 24,391




qaRaldebi - 901,945 295 902,240


aqtivebi - 42,212 - 42,212


qaRaldebi 1,106 - - 1,106





Tanxebi - 718,677 - 718,677




valdebulebebi





meanabreebze gasacemi Tanxebi - - 5,051,383 5,051,383


da sxva sesxebi - - 1,677,587 1,677,587

gamoSvebuli savalo fasiani qaRaldebi - 938,894 32,762 971,656

Total31 dekemberi 2015 Level 1 Level 2 Level 3

qvemoT warmodgenilia im finansuri instrumentebis samarTliani Rirebulebis gansazRvris aRwera, romlebic aRricxulia samarTliani RirebulebiT Sefasebis meTodebis gamoyenebiT. es aRwera moicavs jgufis varaudebis Sefasebas, romelsac bazris monawile gaakeTebda instrumentebis Sefasebis dros.


SeniSvnebi

(aTasi lari)

88



warmoebulebi finansuri instrumentebi warmoebuli finansuri instrumentebi, romelTa Sefaseba xdeba sabazro monacemebis gamoyenebiT, ZiriTadad aris saprocento svopebi, savaluto svopebi da forvarduli ucxouri savaluto kontraqtebi. yvelaze xSirad gamoyenebuli Sefasebis meTodebi moicavs forvardul fasebis gansazRvras da svop modelebs arsebuli Rirebulebis gaTvlebis gamoyenebiT. es modelebi moicavs sxvadasxva informacias, maT Soris kontrahentebis sakredito xarisxis, savaluto kursis `spotis” da forvarduli kursebisa da saprocento ganakveTebis mrudebs. gasayidad arsebuli savaWro fasiani qaRaldebi da sainvesticio fasiani qaRaldebi

gasayidad arsebuli savaWro fasiani qaRaldebi da sainvesticio fasiani qaRaldebi, romlebic fasdeba Sefasebis meTodis an faswarmoqmnis modelis gamoyenebiT, upirveles yovlis Sedgeba arakotirebuli kapitalisa da savalo valdebulebebis saxiT gamoSvebuli fasiani qaRaldebisgan. es fasiani qaRaldebi fasdeba modelebis gamoyenebiT, romelic xandaxan moicavs mxolod sabazro monacemebs da sxva SemTxvevebSi iyenebs, rogorc dakvirvebas daqvemdebarebul, aseve ar daqvemdebarebul monacemebs. modelSi gamoyenebuli dakvirvebas ardaqvemdebarebuli informacia moicavs varaudebs investiciis mimRebis momavali finansuri saqmianobasTan, mis riskis profilTan dakavSirebiT, da ekonomikur varaudebs im samrewvelo da geografiuli iurisdiqciasTan dakavSirebiT, romelSic moqmedebs investiciis mimRebi. me-3 doneSi operaciebi samarTliani RirebulebiT Sefasebuli finansuri instrumentebi

qvemoT warmodgenili cxrili gviCvenebs samarTliani RirebulebiT registrirebuli me-3 donis finansuri aqtivebisa da valdebulebebis wlis dasawyisSi da bolos Sedarebebs:

31

dekembri

31

dekembri

31

dekembri2015 2016 2017

done 3 finansuri

aqtivebi

gasayidad arsebuli


qaRaldebi

1,412 28 (1,145) 295 295 (94) 201

gayidva

31

dekember

i 2014

gadacemeb

i me-2

donidan

reorgani

zacia

me-3 doneSi samarTliani RirebulebiT Sefasebuli arafinansuri aqtivebis moZraoba yvela sainvesticio sakuTreba da ZiriTadi saSualebebis gadafasebuli sakuTreba Sedgeba 3 donisgan. maTi Tanxebis gaxsna da daxurva warmodgenilia Sesabamisad SeniSvnebSi 11 da 12. .

mTavari daSvebebis cvlilebis samarTliani RirebulebiT Sefasebuli me-3 donis finansuri instrumentebis samarTlian Rirebulebaze gavlena. qvemoT warmodgenili cxrili gviCvenebs gavlenas me-3 donis instrumentebis samarTlian Rirebulebaze gonivruli SesaZlo alternatiuli daSvebebis gamoyenebiT:

done 3 finansuri

aqtivebi

gasayidad arsebuli


qaRaldebi

201 +/- 30 295 +/- 44 295 +/- 44

gonivrulad

SesaZlo

alternatiuli

sabalan

so

Rirebu

sabalan

so

Rirebu

sabalan

so

Rirebu2017 2016 2015

gonivrulad

SesaZlo

alternatiuli

gonivrulad

SesaZlo

alternatiuli

imisTvis, rom ganesazRvra gonivruli SesaZlo alternatiuli varaudebi, jgufma ganaxorciela dakvirvebas ardaqvemdebarebuli mTavari modelis informaciis koreqtireba Semdegnairad: aqciebTan dakavSirebiT, jgufma ganaxorciela sabalanso Rirebulebis fasis mamravlis koreqtireba Sefardebis 10%-iT gazrdiT an SemcirebiT, romelic jgufis SefasebiT eqceva gonivruli SesaZlo


SeniSvnebi

(aTasi lari)

89

alternativebis diapazonis farglebSi sabalanso Rirebulebis fasis mamravlebis safuZvelze, romlebic gamoiyeneba imave dargis imave geografiul arealSi


SeniSvnebi

(aTasi lari)

90



arafinansuri aqtivebis Sefasebebis mniSvnelovani dakvirvebas ar daqvemdebarebuli monacemebis aRwera qvemoT cxrilSi warmodgenilia sainvesticio sakuTrebis 3 donisa da gadafasebuli ZiriTadi saSualebebis mimarT mniSvnelovani dakvirvebas ar daqvemdebarebuli monacemebis aRwera: :

2017Sefasebis

meTodi

mniSvnelovani

SeumCneveli

monacemebi

diapazon

i

(Sewoni

li

saSualo

)*

sxva

mTavari

informaca

diapazoni

(Sewonili

saSualo)

samarTliani Rirebulebis

sensitiurobis monacemebi

sainvesticio

sakuTreba202,534

miwa 38,378 sabazro

midgomafasi 1kvm-ze

0.11 -

1,008

(215.8)

km miwa7 - 4,667,136

(454,326)

1kvm fasis zrda (kleba)

gamoiwvevs samarTliani

Rirebulebis zrdas (klebas)

sacxovrebeli

sakuTreba 64,038

sabazro

midgomafasi 1kvm-ze

24 - 2,678

(1,128)kvm Senoba

2 - 1,583

(301)

1kvm fasis zrda (kleba)



arasacxovrebeli

sakuTreba 100,118

kv77 - 73,575

(2,540)

kvm Senoba6 - 3,823

(1,195)

ijara 1 kvm-ze2.1 - 67.7

(9.96)kvm Senoba

23.5 - 5,984

(2,503)

saSualo

dRiuri

ganakveTi

10% -

75% (32%)

1kvm miwis fasi 78 - 244

(97)

ijara0.65 - 563

(53)kvm miwa

600 - 240,000

(121,780)

gaufasurebuli

Secvlis

Rirebuleba 1

kvm-ze

259 - 648

(413)kvm Senoba

20 - 10,600

(5,943)

17,113

TviTRirebu

lebis

mdgoma

mogebis

midgoma51,462

fasis zrda (kleba) gamoiwvevs


zrdas (klebas)

5.6k - 4.8

mln

(0.3 mln)

fasisabazro

midgoma31,543

ijaris fasis zrda (kleba)



miwis fasis zrda (kleba)



gaufasurebulis Secvlis

fasis zrda (kleba) gamoiwvevs


zrdas (klebas)


SeniSvnebi

(aTasi lari)

91


finansuri intrumentebis mimoxilva

qvemoT warmodgenilia fuladi da moklevadiani depozitebis garda yvela finansuri instrumentis

mimoxilva, romelsac flobs jgufi 2017 wlis 31 dekembers, 2016 wlis 31 dekembers da 2015 wlis 31

dekembers:

sesxebi

da

debitoru

li

davalian

ebebi

gasayida

d

arsebuli

samarTlia

ni

Rirebuleb

a mogeba-

zaralis

WrilSi

finansuri aqtivebi

sakredito dawesebulebebidan

misaRebi Tanxebi

1,216,343 - -

klientebze gasacemi sesxebi 7,445,578 - -

finansuri lizingidan misaRebi

Tanxebi

65,306 - -

savaWro da sxva debitoruli

davalianebebi (sxva aqtivebSi)

23,605 - -

kapitalSi investiciebi - 201 -

savalo instrumentebi - 1,613,558 -

saprocento ganakveTiani kontraqtebi

- - 8,869

ucxour valutaSi warmoebuli

finansuri instrumentebi

- - 4,615

sul 8,750,832 1,613,759 13,484


klientebis mimarT davalianebebi 7,123,866 - -


dawesebulebebis mimarT da sxva

sesxebi

3,162,209 - -


qaRaldebi

749,655 - -

savaWro da sxva kreditoruli

davalianebebi (sxva valdebulebebSi)

27,482 - -


- - 1,456


finansuri instrumentebi

- - 2,492

sul 11,063,212 - 3,948


SeniSvnebi

(aTasi lari)

92

sesxebi

da

debitoru

li

davalian

ebebi

gasayida

d

arsebuli

samarTlia

ni

Rirebuleb

a mogeba-

zaralis

WrilSi

sesxebi

da

debitoru

li

davalian

ebebi

gasayida

d

arsebuli

samarTlia

ni

Rirebuleb

a mogeba-

zaralis

WrilSi

finansuri aqtivebi

sakredito dawesebulebebidan

misaRebi Tanxebi

940,485 - -

718,677 - -

klientebze gasacemi sesxebi 6,379,965 - - 5,322,887 - -

finansuri lizingidan misaRebi

Tanxebi

13,096 - -

14,010 - -

savaWro da sxva debitoruli

davalianebebi (sxva aqtivebSi)

13,268 - -

11,886 - -

kapitalSi investiciebi - 295 - - 295 -

savalo instrumentebi - 1,283,607 - - 901,945 1,106


- - 2,610

- - 42,212


finansuri instrumentebi 7,346,814 1,283,902 2,610 6,067,460 902,240 43,318

sul


klientebis mimarT davalianebebi 5,773,512 - - 5,025,677 - -


dawesebulebebis mimarT da sxva

sesxebi

3,468,353 - - 1,677,587 - -


qaRaldebi

177,271 - - 940,945

- -

savaWro da sxva kreditoruli

davalianebebi (sxva valdebulebebSi)

11,609 - -

18,875 - -


- - 15,689

- - 3,243


finansuri instrumentebi 9,430,745 - 15,689 7,663,084 - 3,243

31 dekemberi 2016 31 dekemberi 2015


SeniSvnebi

(aTasi lari)

93

28. samarTliani Rirebulebis gansazRvra (gagrZeleba) samarTlini RirebulebiT ar Sefasebuli aqtivebisa da valdebulebebis samarTliani Rirebuleba

qvemoT warmodgenilia kompensacia sabalanso Rirebulebebis klasis mixedviT da jgufis finansuri intrumentebis samarTliani RirebulebiT, romlebic Sefasebulia finansur angariSebSi. cxrilSi ar Sedis arafinansuri aqtivebisa da arafinansuri valdebulebebis samarTliani Rirebuleba an sxva ufro mcire finansuri aqtivebis da finansuri valdebulebebis samarTliani Rirebuleba, romelTa samarTliani Rirebulebebi arsebiTad axlosaa maT sabalanso RirebulebebTan

sabalans

o

Rirebule

ba

value

2017

samarTli

ani

Rirebule

ba

2017

araRiarebu

li mogeba

(zarali)

2017

finansuri aqtivebi

fuli da fulis

ekvivalentebi 1,501,654 1,501,654 -

1,216,343 1,216,343 -

kleintebze gasacemi

kreditebi 7,445,578 7,559,124 113,546

finansuri lizingis

debitoruli davalianebebi

65,306 65,306 -


valdebulebebi

momxmareblebis mimarT 7,123,866 7,128,147 (4,281)


dawesebulebebis mimarT da

sxva sesxebi

3,162,209 3,162,209 -

gamoSvebuli fasiani

qaRaldebi 749,655 763,238 (13,583)

sul ar aRiarebuli cvlileba ararealizebul samarTlian RirebulebaSi 95,682


sabalans

o

samarTli

ani

araRiarebu

li mogeba

sabalans

o

samarTli

ani

araRiarebu

li mogeba finansuri aqtivebi

fuli da fulis

ekvivalentebi 1,487,170 - 1,376,782 1,376,782 -

940,485 - 718,677 718,677 -

klientebze gasacemi

kreditebi 6,457,145 77,180 5,322,887 5,285,069 (37,818)

finansuri lizingis

debitoruli davalianebebi

13,096 - 14,010 14,010 -


valdebulebebi

momxmareblebis mimarT 5,773,512 5,779,581 (6,069) 5,025,677 5,051,383 (25,706)


dawesebulebebis mimarT da

sxva sesxebi

3,468,353 3,468,353 - 1,677,587 1,677,587 -

gamoSvebuli fasiani

qaRaldebi 177,271 177,271 - 940,945 971,656 (30,711)

sul ar aRiarebuli

cvlileba ararealizebul

samarTlian RirebulebaSi

71,111 (94,235)


qvemoT aRwerilia im finansuri instrumentebis samarTliani Rirebulebis gansazRvrisaTvis gamoyenebuli meTodologia da daSvebebi, romlebic konsolidirebul finansur angariSgebaSi ar aris aRricxuli samarTliani RirebulebiT


SeniSvnebi

(aTasi lari)

94

aqtivebi, romelTa samarTliani Rirebuleba uaxlovdeba maT sabalanso Rirebulebas likviduri an moklevadiani (sam Tveze naklebi) finansuri aqtivebisa da finansuri valdebulebebisaTvis miiCneva, rom maTi sabalanso Rirebuleba uaxlovdeba samarTlian Rirebulebas. aRniSnuli daSveba aseve ZalaSia moTxovnamde depozitebisaTvis, Semnaxveli angariSebisaTvis konkretuli vadis gareSe da cvladi ganakveTis mqone finansuri instrumentebisaTvis. fiqsirebuli ganakveTis mqone finansuri instrumentebi fiqsirebuli ganakveTis mqone finansuri aqtivebisa da valdebulebebis samarTliani Rirebuleba,

romelic aRiarebulia amortizebuli RirebulebiT, Sefasebulia sabazro saprocento ganakveTis

(maTi pirveli aRiarebisas) msgavsi finansuri instrumentebisTvis SeTavazebul arsebul sabazro

ganakveTebTan SedarebiT. fiqsirebuli procentiani depozitebis savaraudo samarTliani Rirebuleba

efuZneba diskontirebuli fuladi saxsrebis nakadebs, fulis bazrebze msgavsi sakredito riskisa da

dafarvis vadis mqone savalo instrumentebis saprocento ganakveTebis gamoyenebiT


SeniSvnebi

(aTasi lari)

95

29. finansuri aqtivebisa da valdebulebebis vadianobis analizi qvemoT mocemuli cxrili gviCvenebs finansuri aqtivebisa da valdebulebebis analizs, imis mixedviT, Tu rodis aris mosalodneli maTi amoReba an dafarva. jgufis sakontraqto aradiskontirebul sagadasaxado valdebulebebTan dakavSirebiT, ixileT SeniSvna 27 „riskebis marTva“.

finansuri aqtivebifuli da fulis 743,848 757,806 - - - - - 1,501,654

moTxovnebis sakredito 1,005,631 182,699 5,006 12,508 - - 10,499 1,216,343

gasayidad arsebuli 837,933 641,380 2,910 49,962 20,812 58,916 1,846 1,613,759

klientebze gacemuli - 1,229,603 603,533 1,380,173 1,930,946 1,024,674 1,276,649 7,445,578

moTxovnebi finansuri - 12,157 8,531 12,471 21,617 5,007 5,523 65,306

sul 2,587,412 2,823,645 619,980 1,455,114 1,973,375 1,088,597 1,294,517 11,842,640

finansuri valdebulebebivaldebulebebi meanebreTa 1,678,608 1,262,626 617,035 2,955,253 538,844 39,351 32,149 7,123,866



sxva sesxebi 204,511 1,110,011 146,966 336,673 501,056 303,325 559,667 3,162,209

gamoSvebuli savalo - 14,911 96,995 35,241 602,508 - - 749,655

sul 1,883,119 2,387,548 860,996 3,327,167 1,642,408 342,676 591,816 11,035,730

wminda 704,293 436,097 (241,016) (1,872,053) 330,967 745,921 702,701 806,910

dagrovili deficiti 704,293 1,140,390 899,374 (972,679) (641,712) 104,209 806,910

2017

moTxovna

mde 3 Tvemde 6 Tvemde sul 1 wlamde 3 wlamde 5 wlamde

5 welze

meti

finansuri aqtivebifuli da fulis 1,078,904 408,266 - - - - - 1,487,170

moTxovnebis sakredito 933,689 - 3,235 2,164 - - 1,397 940,485

gasayidad arsebuli 110,363 1,080,185 36,415 11,323 6,269 38,971 376 1,283,902

klientebze gacemuli - 1,108,622 504,864 1,243,016 1,760,692 818,641 944,130 6,379,965

moTxovnebi finansuri - 9,259 2,496 781 548 12 - 13,096

sul 2,122,956 2,606,332 547,010 1,257,284 1,767,509 857,624 945,903 10,104,618

finansuri valdebulebebivaldebulebebi meanebreTa 1,337,991 882,170 569,655 2,494,158 409,416 54,063 26,059 5,773,512



sxva sesxebi 329,622 1,321,475 121,642 314,800 525,242 264,423 591,149 3,468,353

gamoSvebuli savalo - 30,324 - 19,109 127,838 - - 177,271

sul 1,667,613 2,233,969 691,297 2,828,067 1,062,496 318,486 617,208 9,419,136

wminda 455,343 372,363 (144,287) (1,570,783) 705,013 539,138 328,695 685,482

dagrovili deficiti 455,343 827,706 683,419 (887,364) (182,351) 356,787 685,482

2016

moTxovna


5 welze

meti

finansuri aqtivebifuli da fulis 1,016,209 360,573 - - - - - 1,376,782

moTxovnebis sakredito 615,977 1,932 26,496 70,366 1,956 - 1,950 718,677

gasayidad arsebuli 559,124 241,481 31,247 6,531 59,613 3,057 1,187 902,240

klientebze gacemuli - 782,684 531,829 1,017,469 1,599,724 715,701 675,480 5,322,887

moTxovnebi finansuri - 8,526 2,290 2,736 447 11 - 14,010

sul 2,191,310 1,395,196 591,862 1,097,102 1,661,740 718,769 678,617 8,334,596

finansuri valdebulebebivaldebulebebi meanebreTa 1,099,076 816,646 543,264 2,019,555 446,717 80,012 20,407 5,025,677



sxva sesxebi 92,617 516,988 98,737 235,415 361,828 111,766 260,236 1,677,587

gamoSvebuli savalo - 48,345 - 50,623 841,977 - - 940,945

sul 1,191,693 1,381,979 642,001 2,305,593 1,650,522 191,778 280,643 7,644,209

wminda 999,617 13,217 (50,139) (1,208,491) 11,218 526,991 397,974 690,387

dagrovili deficiti 999,617 1,012,834 962,695 (245,796) (234,578) 292,413 690,387

2015

moTxovna


5 welze

meti


SeniSvnebi

(aTasi lari)

96

29. finansuri aqtivebisa da valdebulebebis vadianobis analizi (gagrZeleba) jgufis mier valdebulebebis vadis dadgomisas dafarvis unari damokidebulia aqtivebis ekvivalenturi odenobis realizaciis SesaZleblobaze mocemul periodSi. saqarTvelos bazarze mravali moklevadiani sesxi gaica vadis dadgomisas maTi ganaxlebis varaudiT. Sesabamisad, aqtivebis saboloo vada SesaZloa gansxvavdebodes zemoaRniSnuli analizisagan. garda amisa, aradiskontirebuli finansuri valdebulebebis analizi ar asaxavs mimdinare angariSebis istoriul stabilurobas. jgufma gaiangariSa mimdinare angariSebis yoveldRiuri minimaluri naSTi bolo ori wlis ganmavlobaSi da Seitana Tanxa 1 welze nakleb vadaSi gadasaxdel kategoriaSi zemoT cxrilSi. darCenili mimdinare angariSebi Setanilia kategoriaSi - “moTxovnamde”. jgufis likvidurobis ZiriTadi wyaroebia:

depozitebi;

sesxebi saerTaშorisod aRiarebuli sakredito dawesebulebebidan;

bankTaSoris sadepozito xelSekrulebebi;

savalo valdebulebi;

fasiani qaRaldebis gayidviT miRebuli Semosavali;

sesxis ZiriTadi Tanxis dafarva;

saprocento mogeba; da

sakomisio Semosavali.

2017 wlis 31 dekembers klientebisTvis gadasaxdelma Tanxam Seadgina 7,123,866 lari (2016: 5.773,512, lari; 2015: 5,025,677lari,) da warmoadgina jgufis mTliani valdebulebebis 64% (2016: 61%, 2015: 65%) es saxsrebi kvlavac uzrunvelyofs jgufis ZiriTad dafinansebebs da warmoadgens dafinansebis diversificirebul da stabilur wyaros. 2017 wlis 31 dekembers sakredito dawesebulebebis mimarT davalianebebi Seadgenda 3,162,209 lars (2016: 3,468,353; 2015: 1,677,587 lari) da warmoadgens mTliani valdebulebebis 37%-s (2015: 22%; 2014: 23%, ). 2016 wlis 31 dekembers savalo valdebulebebis saxiT gamoSvebuli fasiani qaRaldebi Seadgenda 749,655 lars (2016: 177,271 lari; 2015: 940,945lari,)

da warmoadgenda mTliani valdebulebebis 7%-s (2016: 2%, 2015: 12%, sabWos azriT, likviduroba sakmarisia jgufis arsebuli moTxovnebis Sesasruleblad. qvemoT cxrili gviCvenebs aqtivebisa da valdebulebebis analizs imis mixedviT, Tu rodis aris mosalodneli maTi dafarva an gadaxda:


SeniSvnebi

(aTasi lari)

97

fuli da fulis ekvivalentebi 1,501,654 - 1,501,654

moTxovnebi sakredito 1,205,844 10,499 1,216,343

gasayidad arsbeuli 1,532,185 81,574 1,613,759

klientebze gacemuli sesxebi 3,213,309 4,232,269 7,445,578

moTxovnebi finansuri 33,159 32,147 65,306

investicia uZrav qonebaSi - 202,534 202,534

winaswar gadaxdebi 27,098 28,855 55,953

ZiriTadi saSualebebi - 305,474 305,474

aramaterialuri aqtivebi - 50,948 50,948

investiciebi dakavSirebul - 11,031 11,031

gudvili - 33,453 33,453

mimdinare mogebaze gadasaxadis 696 - 696

gadavadebuli mogebis - 130 130

sxva aqtivebi 84,055 33,802 117,857

sul aqtivebi 7,598,000 5,022,716 12,620,716

valdebulebebi meanabreTa 6,513,522 610,344 7,123,866



sxva sesxebi

1,798,161 1,364,048 3,162,209

gamoSvebuli savalo fasiani 147,147 602,508 749,655

mimdinare mogebis gadasaxadis 8,753 - 8,753

gadavadebuli mogebis - 11,342 11,342

rezervebi 2,815 - 2,815


sul valdebulebebi 8,545,379 2,593,418 11,138,797

wminda (947,379) 2,429,298 1,481,919

31 dekemberi 20171 welze

naklebi

1 welze

metisul


SeniSvnebi

(aTasi lari)

98

29. finansuri aqtivebisa da valdebulebebis vadianobis analizi (gagrZeleba)

fuli da fulis ekvivalentebi 1,487,170 - 1,487,170 1,376,782 - 1,376,782

moTxovnebi sakredito 939,088 1,397 940,485 714,771 3,906 718,677

gasayidad arsbeuli 1,238,286 45,616 1,283,902 838,383 63,857 902,240

klientebze gacemuli sesxebi 2,856,502 3,523,463 6,379,965 2,331,982 2,990,905 5,322,887

moTxovnebi finansuri 12,536 560 13,096 13,552 458 14,010

investicia uZrav qonebaSi - 152,596 152,596 - 135,453 135,453

winaswar gadaxdebi 12,395 57 12,452 13,878 3,784 17,662

ZiriTadi saSualebebi - 277,394 277,394 - 273,058 273,058

aramaterialuri aqtivebi - 35,814 35,814 - 30,669 30,669

investiciebi dakavSirebul - 9,626 9,626 - - -

gudvili - 33,453 33,453 - 33,453 33,453

mimdinare mogebaze gadasaxadis 18,505 - 18,505 988 - 988

gadavadebuli mogebis - 194 194 - 12,106 12,106

sxva aqtivebi 87,158 1,122 88,280 86,203 44,723 130,926

sul aqtivebi 6,651,640 4,081,292 10,732,932 5,376,539 3,592,372 8,968,911

valdebulebebi meanabreTa 5,283,974 489,538 5,773,512 4,478,541 547,136 5,025,677



sxva sesxebi

2,087,539 1,380,814 3,468,353 943,757 733,830 1,677,587

gamoSvebuli savalo fasiani 49,433 127,838 177,271 98,968 841,977 940,945

mimdinare mogebis gadasaxadis - - - 9,658 - 9,658

gadavadebuli mogebis - 22,169 22,169 - 74,539 74,539

rezervebi 3,380 - 3,380 1,229 1,025 2,254

sxva valdebulebebi 54,469 634 55,103 42,538 782 43,320 sul valdebulebebi 7,478,795 2,020,993 9,499,788 5,574,691 2,199,289 7,773,980

wminda (827,155) 2,060,299 1,233,144 (198,152) 1,393,083 1,194,931

31 dekemberi 2016 31 dekemberi 2015

1 welze

naklebi

1 welze

metisul

1 welze

naklebi

1 welze

metisul

30. dakavSirebul mxareTa ganmartebiTi SeniSvnebi

bass 24-is “dakavSirebul mxareTa ganmartebiTi SeniSvnebi” Sesabamisad, mxareebi dakavSirebulad moiazrebian, Tu erT mxares Seswevs unari gaakontrolos meore mxare an gavlena iqonios meore mxareze finansuri Tu saoperaco gadawyvetilebebis miRebasTan mimarTebaSi. dakavSirebul mxareTa urTierTobis gansazRvrisas, yuradReba eqceva ara mxolod iuridiul formas, aramed urTierTobis Sinaarssac.

dakavSirebuli mxareebi SesaZloa awarmoebdnen operaciebs, romlebsac mxareebi Cveulebriv ar awarmoeben da maT Soris operaciebis pirobebi da Tanxebi SesaZloa gansxvavdebodes Cveulebriv mxareebs Soris arsebuli operaciebisgan. qvemoT warmodgenili yvela tranzaqcia dakavSirebul mxareebTan warmoebulia komerciul safuZvelze, obieqturad.


SeniSvnebi

(aTasi lari)

99

30. dakavSirebul mxareTa ganmartebiTi SeniSvnebi (gagrZeleba) dakavSirebul mxareTa operaciebis dinamika, wlis bolos dasafari naSTebi da wlis Semosavali da xarji Semdegia:

mTavari

kompani

a

sawarmoe

bi

saerTo

kontrol

zeda

rgolis

mmarTveli

personali

mTavari

kompania

sawarmo

ebi

saerTo

kontro

zeda

rgolis

mmarTveli

personali

mTavari

kompania

sawarm

oebi

saerTo

kontro

zeda

rgolis

mmarTveli

personali

gadauxdeli sesxebi 1 ianvars,

bruto 9,171 64,772 1,735 9,334 51,205 1,242 7,609 78,592 2,048

wlis ganavlobaSi gamoSvebuli - 148,145 3,259 - 59,086 4,457 - 18,919 5,083 wlis ganmavlobaSi sesxebis - (76,070) (3,236) - (72,589) (4,351) - (153,431) (6,811)reorganizacia - - - - - - - 92,143 - sxva dinamika (190) (33,706) 600 (163) 27,070 387 1,725 14,982 922 31 dekembrisTvis gadauxdeli 8,981 103,141 2,358 9,171 64,772 1,735 9,334 51,205 1,242 gamoklebuli; gaufasurebis - (3) (1) - (248) - - (131) (6)31 dekembrisTvis gadauxdeli 8,981 103,138 2,357 9,171 64,524 1,735 9,334 51,074 1,236

saprocento Semosavali sesxebze - 5,949 147 - 8,230 148 - 8,825 175 sesxis gaufasurebis xarji - - (1) - - - - (20) (2)

depozitebi 1 ianvrisTvis 202,642 207,674 15,480 84,368 198,593 16,349 134,705 4,975 17,500 wlis manZilze miRebuli - 238,818 18,938 115,090 65,254 11,328 6,428 101,495 18,284 wlis ganmavlobaSi gadaxdili (133,051) (14,983) (11,262) - (30,828) (10,934) (56,765) (18,278) (19,098)reorganizacia - - - - - - - 110,401 - sxva dinamika (26,871) (34,797) 2,561 3,184 (25,345) (1,263) - - (337)depozitebi 31 dekembris 42,720 396,712 25,717 202,642 207,674 15,480 84,368 198,593 16,349

saprocento xarji depozitebze (6,546) (4,316) (374) (3,239) (1,592) (614) (2,246) (1,263) (402)sxva Semosavali - - - - 626 - - 560 45

gacemuli valdebulebebi da - 12,453 - - 30,957 - - 20,374 120

sesxebi 1 ianvrisTvis 394,224 - - - - - - - -

wlis ganmavlobaSi miRebuli

sesxebi - - - 586,250 - - - - -

wlis ganmavlobaSi gadaxdili

sesxebi (25,464) - - (230,620) - - - - -

sxva dinamika 17,748 - - 38,594 - - - - -

sesxebi 31 dekmebrisTvis 386,508 - - 394,224 - - - - -

saprocento xarji sesxebze (25,823) - - (12,229) - - - - -

sesxebis vadaze adre gadaxdebis

Sedegad danakargi - - - (6,979) - - - - -


qaRaldebi - 32,066 - - - - - - -

2016 20152017

*

zeda rgolis xelmZRvaneli personals miekuTvneba bankis sameTvalyureo sabWos wevrebi da generaluri direქტori da

moadgileebi

zeda rgolis xelmZRvaneli pirebis anazRaureba moicavs:

2017 2016 2015

xelfasebi da sxva sargebeli 7,372 4,905 4,401

wilobrivi instrumentebiT gadaxdili kompensacia * 33,635 40,679 19,435

socialuri gadasaxadi 82 51 55

zeda rgolis xelmZRvaneli personalis kompensacia 41,089 45,635 23,891

* aqciaze dafuZnebuli gadaxdebis kompensaciamoicavs xelmZRvanelobis zeda rgolis personalis Sewyvetis sargebels 9,820 laris odenobiT, rac asaxulia erTjerad danaxarjebiS (SeniSvna 25)

zeda rgolis xelmZRvaneli personali ar iRebs naRdi fuliT kompensacias, garda fiqsirebuli xelfasebisa. mTliani kompensaciis ZiriTadi nawili aris wilobrivi (SeniSvna 26). zeda rgolis xelmZRvaneli pirebis raodenoba 2017 wlis 31 dekembrisTvis iyo 19 (2016 wlis 31 dekemberi: 16, 2015 wlis 31 dekemberi: 16


SeniSvnebi

(aTasi lari)

100

31.. kapitalis adekvaturoba

jgufi marTavs kapitals biznesTan dakavSirebuli riskebis Semcirebis mizniT. jgufis kapitalis adekvaturobis Semowmeba xdeba sxvadasxva meTodiT, maT Soris erovnuli bankis mier dadgenili koeficientebiT da kapitalis Sesaxeb bazelis 1988 wlis SeTanxmebiT.

damtkicebuli da gamoqveynebulia 2013 wlis 28 oqtombers seb-is mier, axali kapitalis

adekvaturobis regulacia ZalaSi Sevida 2014 wels, bazeli II/III-is safuZvelze, romelic

SesabamisobaSi movida seb-is diskreciul punqtebTan. Pillar 1 moTxovnebi ZalaSi Sevida 2014 wlis 30

ivniss, Pillar II (ICAAP) moTxovnebi ZalaSi Sevida 2015 wlis 30 ivniss. gardamavali periodi unda

gagrZeldes 2017 wlis 31 dekembramde, romlis ganmavlobaSic banki valdebuli iqneba Seasrulos

seb-is rogorc axali, aseve mimdinare kapitalTan dakavSirebuli regulaciebi

2017 wlis 31 dekembriT dasrulebuli wlis ganmavlobaSi, banki da jgufi mTlianad SesabamisobaSi iyo kapitalis adekvaturobis dadgenil moTxovnebTan. jgufis kapitalis marTvis ZiriTadi mizania, kapitalis adekvaturobis gare moTxovnebTan bankis Sesabamisobis uzrunvelyofa da maRali sakredito reitingisa da jansaRi kapitalis koeficientebis SenarCuneba, rac uzrunvelyofs biznesis dacvasa da aqcionerTaTvis Rirebulebis gazrdas. jgufi marTavs kapitalis struqturas da Seaqvs Sesworebebi ekonomikuri pirobebisa da misi saqmianobis risk-faqtorebis gaTvaliswinebiT. kapitalis struqturis SenarCunebis, an koreqtirebis mizniT, jgufma SesaZloa Secvalos aqcionerebisaTvis gadaxdili dividendebis moculoba, ukan daubrunos kapitali aqcionerebs an gazardos kapitali aqciebis gamoSvebis gziT. wina wlebSi jgufis miznebi, strategia da procedurebi ar Secvlila.. seb-is kapitalis adekvaturobis koeficienti saqarTvelos erovnuli bankis moTxovniT, banki valdebulia SeinarCunos kapitalis adekvaturobis

minimaluri ganakveTi, riskiT Sewonili aqtivebis 10,8%-is odenobiT, rac gamoiTvleba seb-is aqtebis Sesabamisad momzadebul specialuri daniSnulebis finansur angariSgebaze dayrdnobiT. 2017, 2016 da 2014 wlebis 31 dekembris mdgomareobiT, bankis kapitalis adekvaturobis koeficienti Semdegia

2017 2016 2015

ZiriTadi kapitali 787,225 676,692 728,139

damatebiTi kapitali 787,225 669,940 649,607

gamoklebuli: daqviTvebi kapitalidan (116,716) (79,059) (60,311)

sul savaldebulo kapitali 1,457,734 1,267,573 1,317,435

risk -Sewonili aqtivebi 11,004,699 9,360,857 7,811,398

sul kapitalis adekvaturobis koeficienti 13.2% 13.5% 16.9%

sabazo kapitali moicavssaaqcio kapitals, damatebiT gadaxdil kapitals da gaunawilebel mogebas (mimdinare wlis mogebis gareSe), aramaterialuri aqtivebis da gudvilis gamoklebiT. damatebiTi kapitali moicavs sobordinirebul grZelvadian vals, mimdinare periodebis mogebebs da zaralis dasafar saerTo rezervebs. daqviTvebi kapitalidan moicavs investiciebs Svilobil kompaniebSi. konkretuli Sesworebebi ganxorcielda fass-ze dafuZnebuli Sedegebsai da rezervebSi, rogorc es gawerilia seb-is mier.


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101

31. kapitalis adekvaturoba (gagrZeleba) seb-is axali (bazeli II/III) kapitalis adekvaturobis koeficienti

2014 wlis 30 ivniss ZalaSi Sevida, seb-i moiTxovs, rom bankebma iqonion risk-Sewonili aqtivebis minimaluri mTliani kapitalis adekvaturobis koeficienti 10.5%, romelic gaangariSebulia seb-is regulaciebisa da gancxadebebis Sesabamisad momzadebuli bankis damoukidebeli specialuri daniSnulebis finansuri angariSgebebis safuZvelze, bazel II/III moTxovnebis mixedviT. amis safuZvelze 2017 wlis 31 dekembrisTvis bankis kapitalis adekvaturobis koeficienti iyo Semdegi:

2017 2016 2015

1-li rigis kapitali 1,241,866 958,979 971,635

gamoklebuli : gamoqviTuli kapitalidan (100,021) (66,366) (56,851)

me-2 rigis kapitali 501,689 519,726 479,176

sul kapitali 1,643,534 1,412,339 1,393,960


mTliani kapitalis koeficienti 14.8% 14.4% 16.7%

1-li rigis kapitalis koeficienti 10.3% 9.1% 10.9%

pirveladi kapitali moicavs saaqcio kapitals, damatebiT gadaxdil kapitals da gaunawilebel mogebas, gamoklebuli Svilobil kompaniebSi investiciebi, aramaterialuri aqtivebi da gudvili. meoradi kapitali moicavs subordinirebuli grZelvadiani valisa da zogadi zaralis rezervebs, seb-is miTiTebiT garkveuli koreqtirebebi iqna Setanili fass-ze dafuZnebul Sedegebsa da rezervebSi NBG (bazeli III) kapitalis adekvaturobis koeficienti

2017 wlis dekemberSi, seb-ma cvlilebebi Seitana kapitalis adekvaturobis moTxovnebTan dakavSirebul regulaciebSi, maT Soris komerciul bankebTan mimarTebaSi kapitalis adekvaturobis moTxovnebis Sesaxeb regulaciaSi, da SemoiRo kontrcikluri buferis ganakveTis gansazRvrasTan, sistematurad mniSvnelovani bankebis identifikaciasTan, sistematuri buferuli moTxovnebis gansazRvrasTan da damatebiT kapitalur buferul moTxovnebTan dakavSirebuli axali moTxovnebi, komerciuli bankebisTvis pilar 2-is farglebSi. seb moiTxovs bankisgan SeinarCunos minimaluri mTliani kapitaluri adekvaturobis koeficienti 12.4% da risk-Sewonili aqtivebis 1-li rigis kapitalis koeficienti, romelic gaangariSda bankis individualuri specialuri mizniT finansuri angariSgebebis safuZvelze, romelic momzadda seb-is regulaciiebis Sesabamisad, bazel III moTxovnebis mixedviT. amis safuZelze 2017 wlis 31 dekembrisTvis bankis kapitaluri adekvaturobis koeficienti iyo Semdegi:

2017

1-li rigis kapitali 1,141,845

me-2 rigis kapitali 501,689

sul kapitali 1,643,534

risk -Sewonili aqtivebi 9,192,078

mTliani kapitalis koeficienti 17.9%

1-li rigis kapitalis koeficienti 12.4%


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31. kapitalis adekvaturoba (gagrZeleba)

kapitalis adekvaturobis koeficienti kapitalis Sesaxeb bazelis 1988 wlis SeTanxmebis Sesabamisad

bankis kapitalis adekvaturobis koeficienti, romelic daangariSebulia kapitalis Sesaxeb bazelis 1988 wlis SeTanxmebis mixedviT, Semdgomi cvlilebebiT sabazro riskebis gasaTvaliswineblad, 2017, 2016 da 2014 wlebis 31 dekembris mdgomareobiT, Semdegia:

2017 2016 2015

1-li rigis kaptali 1,471,714 1,240,270 1,232,808

gamoklebuli : gamoqviTuli kapitalidan (33,340) (33,340) (33,340)

me-2 rigis kapitali 560,771 561,713 471,777

gamoklebuli : gamoqviTuli kapitalidan (9) (9) (1,163)

sul kapitali 1,999,136 1,768,634 1,670,082


mTliani kapitalis koeficienti 20.5% 22.3% 25.0%

1-li rigis kapitalis koeficienti 14.8% 15.2% 17.9%

minimaluri kapitalis adekvaturobis koeficienti 8.0% 8.0% 8.0%

32. movlenebi saangariSgebo periodis Semdeg 2018 wlis martSi, bankma srulad Seasrula Tavisi valdebulebebi JSC BGEO jgufis mimarT garigebis TariRisTvis 150 milioni aSSd gadauxdel mTavar TanxasTan dakavSirebiT. imavdroulad ss saqarTvelos bankma Caanacvla ss JSC BGEO jgufi (`emitenti”) rogorc axali emitenti 2023 wels 350 milion aSS dolarTan dakavSirebiT, 6.00% Tamasuqebi, gamoSvebuli iqna 2016 wlis 26 ivliss fuladi anazRaurebis sanacvlod. ss saqarTvelos bankma Secvala emitenti rogorc Tamasuqebis mixedviT mTavari mevale da aiRo Tavze emitentis yvela ufleba, movaleoba da valdebulebebi.

Documents

ss `saqarTvelos bankis~ da misi Svilobili kompaniebis ... FS_BOG_Group_YE_2017_GEO_final(1).pdfსს saqarTvelos bankis aqcionerebsa da sameTvayureo sabWos: mosazreba Cven CavatareT