saaqcio sazogadoeba “Telasi”
damtkicebulia
saaqcio sazogadoeba “Telasis”
aqcionerTa saerTo krebis mier
26 ivnisi 2008 w.
oqmi #1 26 ivnisi 2008 w.
winaswar damtkicebulia
ss “Telasis” sameTvalyureo sabWos mier
25 ivnisi 2008 w.
oqmi # 3 25 ivnisi 2008 w.
wliuri angariSi
2007 wels Sesrulebuli
samuSaos Sedegebis mixedviT
2
Sinaarsi Tavi I. sawarmos saqmianoba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
1.1. zogadi cnobebi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.1.1. sazogadoebis mokle istoria . . . . . . . . . . . . . . . . . . . . . . 4 1.1.2. konkurentuli garemo da riskis faqtorebi . . . . . . . . . . . . 5
1.2. ss “Telasis” 2005-2007 wlebis ZiriTadi sawarmoo maCveneblebi . . 7 1.3. korporaciuli marTva . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.4. sazogadoebis marTvisa da kontrolis organoebis struqtura . . . . 8
1.4.1. informacia sazogadoebis marTvisa da kontrolis organoebis
Sesaxeb . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
1.4.1.1. aqcionerTa saerTo kreba . . . . . . . . . . . . . . . . . . . . . 10 1.4.1.2. sazogadoebis sameTvalyureo sabWo . . . . . . . . . . . . . . 11 1.4.1.3. sazogadoebis Sida kontrolis sistemis daxasiaTeba . . . . 15
1.5. sawarmoo saqmianoba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 1.5.1. eleqtruli qselebis daxasiaTeba da teqnikuri mdgomareoba . . 17 1.5.2. avtosatransporto saSualebebi da specmeqanizmebi . . . . . . . . 18 1.5.3. 2005-2007 wlebis sawarmoo-teqnologiuri maCveneblebi . . . . 19 1.5.4. eleqtrul qselebSi eleqtroenergiis danakargebi . . . . . . . . 19 1.5.5. eleqtroenergiis aRricxvis mdgomareoba, ekaas-is danergva . . 20 1.5.6. teqnikuri zedamxedveloba eleqtroqseluri meurneobis
obieqtebis mdgomareobaze . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
1.5.7. eleqtrul qselTan teqnologiuri mierTebebi . . . . . . . . . . 22 1.5.8. saremonto saqmianobis organizeba . . . . . . . . . . . . . . . . . . 23
1.6. saqmianoba energogasaRebis dargSi . . . . . . . . . . . . . . . . . . . . . . 25 1.6.1. satarifo politika . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 1.6.2. eleqtroenergiis Sesyidva . . . . . . . . . . . . . . . . . . . . . . . 26 1.6.3. eleqtroenergiis moxmarebis struqtura . . . . . . . . . . . . . . 27 1.6.4. eleqtroenergiis gayidva . . . . . . . . . . . . . . . . . . . . . . . . 27 1.6.5. moxmarebuli eleqtroenergiis mosakrebeli . . . . . . . . . . . . 28 1.6.6. saabonento debitoruli davalianeba . . . . . . . . . . . . . . . . 28
1.7. sazogadoebis sainvesticio saqmianoba . . . . . . . . . . . . . . . . . . . . 29 1.7.1. sazogadoebis 2005-2007 wlebis sainvesticio gegmis
Sesruleba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29
1.7.2. 2007 wels sainvesticio saqmianobis dafinansebis wyaroebi . . 30
3
1.7.3. sazogadoebis 2008 wlis sainvesticio gegmebi . . . . . . . . . . 31 1.8. saqmianoba Sesyidvebis dargSi . . . . . . . . . . . . . . . . . . . . . . . . . 32
1.8.1. zogadi cnobebi. Sesyidvis saqmianobis organizeba . . . . . . . . . 32 1.8.2. cnobebi 2007 wlis ganmavlobaSi Sesyidvebis Sesaxeb . . . . . . 33
1.9. sazogadoebis kavSirgabmulobis qselis da sainformacio teqnologiebis
ganviTareba . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
1.9.1. ss “Telasis” kavSirgabmulobis korporaciuli qseli . . . . . . 35 1.9.2. “Telasis” ass da regionebis daSorebuli wertilebi . . . . . . 35 1.9.3. sazogadoebis sainformacio teqnologiebi da biznes-
procesebis marTva . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36
1.10. sazogadoebis momavali wlis amocanebi da saqmianobis perspeqtivebi,
strategiuli amocanebis gadawyveta . . . . . . . . . . . . . . . . . . . . . . . .
37
Tavi II. sawarmos qoneba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38
2.1. sazogadoebis ZiriTadi saSualebebi . . . . . . . . . . . . . . . . . . 38 2.2. sakuTrebis marTva . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Tavi III. sasamarTlo procesi . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 3.1. sapretenzio-sasarCele muSaoba . . . . . . . . . . . . . . . . . . . . . 40 3.2. aRZruli da gagrZelebuli sasamarTlo procesebi . . . . . . . . . 41 3.3. 2007 wels dasrulebuli sasamarTlo procesebi . . . . . . . . . 42
Tavi IV. aqcionerTa saerTo krebaze sakiTxebis gatana . . . . . . . . . . . 43 Tavi V. sawarmos fasiani qaRaldebiT vaWroba . . . . . . . . . . . . . . . . . 44 Tavi VI. SerCeuli finansuri informacia . . . . . . . . . . . . . . . . . . . 45 Tavi VII. sawarmos finansuri mdgomareobis da saqmianobis Sedegebis mimoxilva
da analizi mmarTveli organos mier . . . . . . . . . . . . . . . .
46
7.1. 2007 wels sazogadoebis saqmianobis ZiriTadi pirobebi . . . . . 46 7.2. ss “Telasis” produqciis, samuSaos, momsaxurebis realizaciiT
miRebuli amonagebi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47
7.3. warmoebasa da realizaciaze gaRebuli xarjebi . . . . . . . . . . . 48 7.4. saoperacio da arasarealizacio Semosavlebi da xarjebi . . . . 49 7.5. fuladi saxsrebis moZraoba . . . . . . . . . . . . . . . . . . . . . . . 50 7.6. debitoruli da kreditoruli davalianebis dinamika da
analizi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51
7.6.1. debitoruli davalianeba . . . . . . . . . . . . . . . . . . . . . 51 7.6.2. kreditoruli davalianeba . . . . . . . . . . . . . . . . . . . . . 52
7.7. sakredito politika, kreditebTan dakavSirebuli valdebulebebi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52
7.8. sazogadoebis saangariSo periodis buRaltruli balansi . . . . 53 7.9. angariSi mogebisa da zaralis Sesaxeb . . . . . . . . . . . . . . . . 53 7.10. efeqturobis ZiriTadi maCveneblebi . . . . . . . . . . . . . . . . . . 54 7.11. cvlileba mmarTvel organoSi . . . . . . . . . . . . . . . . . . . . . 55 7.12. sakadro da socialuri politika. socialuri partnioroba . . 55
Tavi VIII. sawarmos sakuTrebaSi arsebuli fasiani qaRaldebis sabazro riski .. 58 Tavi IX. finansuri angariSgeba . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Tavi X. sawarmos mier mowveuli auditoris Secvla . . . . . . . . . . . . . 58 Tavi XI. mmarTveli organos wevrebi da sxva mniSvnelovani Tanamdebobis pirebi. 59
4
11.1. ss “Telasis” sameTvalyureo sabWo . . . . . . . . . . . . . . . . . . 59 11.2. sazogadoebis aRmasrulebeli organo . . . . . . . . . . . . . . . . 62
11.2.1.informacia generaluri direqtorisa da aRmasrulebeli direqciis wevrebis Sesaxeb 63 Tavi XII. sazogadoebis xelmZRvanelTa Sromis anazRaureba . . . . . . . . . 65 Tavi XIII. pirebi, romlebic floben an akontroleben saerTo krebis xmaTa 5 an met procents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66
Tavi XIV. dakavSirebuli mxareebi da urTierToba . . . . . . . . . . . . . . 67 Tavi XV. mdgomareobis damadasturebeli da mimdinare angariSebi . . . . . 69
15.1. angariSi mogebisa da zaralis Sesaxeb . . . . . . . . . . . . . . . . 69 15.2. sabuRaltro balansi . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 15.3. angariSi fuladi saxsrebis moZraobis Sesaxeb . . . . . . . . . . . 71 15.4. angariSi sakuTar kapitalSi cvlilebebis Sesaxeb . . . . . . . . . 71 15.5. reestridan amonaweri . . . . . . . . . . . . . . . . . . . . . . . . . . 72 15.6. auditoris daskvna buRaltruli (finansuri) angariSgebis
Sesaxeb . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
73
Tavi XVI. xelmowerebi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Tavi I. sawarmos saqmianoba
1.1. zogadi cnobebi
1.1.1. sazogadoebis mokle istoria
Tbilisis eleqtroqseli (“Tbileleqtroqseli”) dafuZnda 1937 wels, ori
funqciiT – teqnikuri da komerciuli, romlebsac akontrolebda Tbilisis saqalaqo
sabWo. “Tbileleqtroqseli” eleqtroenergias iRebda generaciis erTi obieqtidan – zahesidan, romelic aSenda goelro-s gegmis Sesabamisad.
1965 wels ssrk energetikisa da eleqtrifikaciis saministros gadawyvetilebiT
“Tbileleqtroqselis” komerciuli funqciebi gadaeca saqenergos. Tumca, am periodSi
aRiniSna fuladi saxsrebis Segrovebis mniSvnelovani Semcireba da 1968 wels
komerciuli funqciebi isev gadaeca “Tbileleqtroqsels”. 1973 wels gamanawilebeli qseli gayofil iqna 10 nawilad, Tbilisis
administraciuli (raionuli) dayofis Sesabamisad. Semdeg daemata me-11 raioni.
1993 wlis 7 oqtombridan “Tbileleqtroqseli” gaxda Tbilisis saqalaqo
sabWosTan arsebuli municipaluri sawarmo.
saaqcio sazogadoeba “Telasi” dafuZnebulia “mewarmeTa Sesaxeb” saqarTvelos kanonis, saqarTvelos respublikis ministrTa kabinetis 1993 w. 14 aprilis № 228
dadgenilebis «saxelmwifo sawarmoTa da saxelmwifo sawarmoTa gaerTianebebis saaqcio
sazogadoebebad gardaqmnis Sesaxeb” da Tbilisis saxelmwifo qonebis marTvis
departamentis 1998 wlis 6 maisis №1-3/188 brZanebulebis Tanaxmad. saqarTvelos
mTavrobas, saqarTvelos saxelmwifo qonebis marTvis saministros saxiT, da AES Silk Road Holdings B.V.-s Soris 1998 wlis 21 dekembers dadebuli “ss “Telasis” yvela
aqciaTa samocdaTxuTmeti procentis nasyidobis” xelSekrulebis Sesabamisad, AES korporaciam SeiZina saaqcio sazogadoeba “Telasis” aqciaTa 75%. 2003 wlis
5
agvistoSi bolo mflobelma - AES korporaciam, mihyida aqciaTa paketis 100% finur
kompanias – saaqcio sazogadoeba RAO Nordic Oy, romlis erTaderTi aqcioneri aris dss
“inter rao ees”.
sazogadoeba axorcielebs saqmianobis Semdeg ZiriTad saxeobebs:
● eleqtrogasaReba (Sesyidva da gayidva);
● sawarmoo-teqikuri saqmianoba (eleqtroqselebis momsaxureba da
eqspluatacia);
● eleqtroenergiis tranzitTan dakavSirebuli momsaxureba;
● abonentTa teqnikuri momsaxureba; ● bilingis da gadasaxadebis akrefis momsaxureba gare servisis
organizaciebisaTvis. momxmarebelTa momsaxureba da eleqtroqselebis eqspluatacia xorcieldeba erT
biznescentrSi, abonentTa momsaxurebis 16 centrSi, 2 servis-centrSi, fuladi
saxsrebis Segrovebis 4 damatebiT punqtSi da 14 saeqspluatacio raionSi, romlebic
ganTavsebulia qalaqis yvela administraciul centrSi. zemoaRniSnuli obieqtebis
ganlageba warmodgenilia rukaze.
1.1.2. konkurentuli garemo da riskis faqtorebi
ss “Telasis” saqmianobis ZiriTad saxeobas warmoadgens momxmarebelTa
eleqtroenergiiT momarageba da qseluri momsaxurebis (eleqtroenergiis gadacemis)
ganxorcieleba TbilisSi. amitom, amJamad ss “Telass” ar gaaCnia konkurentebi, maTi
gamoCena arc uaxloes momavalSia mosalodneli. sazoadoebis saqmianobaSi SesaZlebeli riskebia:
dargobrivi riskebi. tarifebis dausabuTebeli saxelmwifo regulirebis riski.
riski, romelic dakavSirebulia saqarTvelos erovnuli energomaregulirebeli
komisiis (semeki) mier iseTi tarifebis dawesebasTan, romlebic ar aris adekvaturi
sazogadoebis xarjebTan. kompaniaSi mimdinareobs gegmiuri muSaoba semek-Tan, mocemuli riskis warmoqmnis aRkveTis mizniT.
qveynisa da regionaluri masStabis riski. qveynisa da regionaluri masStabis risks
ekuTvnis saqarTvelos kanonmdeblobis, sagadasaxado politikis, saxelmwifo
regulirebis pirobebis cvlilebasTan dakavSirebuli riski. saangariSo periodis
ganmavlobaSi sagadasaxado kanonmdeblobaSi ar yofila Setanili iseTi cvlilebebi, romlebic gavlenas moaxdenda ss “Telasis” finansur mdgomareobaze. TbilisSi da
mTlianad saxelmwifoSi bolo wlebis ganmavlobaSi Camoyalibebuli politikuri da
6
ekonomikuri stabilurobis gaTvaliswinebiT, sazogadoeba ar dgas qveynisa da
regionaluri masStabis raime mniSvnelovani riskis winaSe.
sadReisod, saqarTvelos kanonmdeblobis, sagadasaxado politikis, saxelmwifo regulirebis pirobebis sazogadoebisaTvis negatiuri cvlilebis winapiroba ar
arsebobs. Tbilisis ekonomikuri ganviTareba, romelic gavlenas axdens ss “Telasis”
sameurneo-finansur saqmianobasa da operaciebis rentabelobaze, ZiriTadad, sasikeToa.
SesaZlo SeiaraRebul konfliqtebTan, sagangebo mdgomareobis SemoRebasa da
gaficvebTan dakavSirebuli riskebi regionSi ar arsebobs. regionis geografiul TaviseburebebTan dakavSirebuli riskebi Sefasebulia rogorc
umniSvnelo, stiqiuri ubedurebebis gazrdili safrTxe ar arsebobs. am riskebis
Sesamcireblad energetikuli kompleqsis Semowmeba, avariis, katastrofebisa da
stiqiuri ubudurebebis dacvis organizeba mudmivad xorcieldeba.
finansuri riskebi. sazogadoeba Tavisi saqmianobis procesSi eqvemdebareba finansuri riskis sxvadasxva faqtorebs: ucxouri valutis kursis cvlilebas, saprocento
ganakveTis cvlilebas, sakredito xelSekrulebebis pirobebis daucvelobis CaTvliT.
• saprocento ganakveTis cvlilebasTan dakavSirebuli riski. arsebiTad, Semosavali
da saoperacio naRdi fulis moZraoba ar aris damokidebuli sabazro saprocento
ganakveTis cvlilebebze. sazogadoeba saprocento risks eqvemdebareba saprocento
ganakveTiani grZelvadiani kreditebis sabazro Rirebulebis meryeobis Sedegad. bazarze
sazogadoebis poziciebis gamyareba saWiroebs mniSvnelovan damatebiT sainvesticio
dabandebebs. sakuTari sainvesticio moTxovnebis dasakmayofileblad, sazogadoebas
sWirdeba damatebiTi dafinansebis mozidva. bazarze saprocento ganakveTebis zrdam
SeiZleba migviyvanos iqamde, rom sazogadoeba iZulebuli iqneba moizidos ufro ZviradRirebuli saxsrebi sakuTari sainvesticio programis da mimdinare saqmianobis
dasafinanseblad. Tu sazogadoeba ver SeZlebs miiRos sakmarisi saxsrebi komerciulad
xelsayreli pirobebiT, igi SeiZleba iZulebuli gaxdes Seamciros ganviTarebisaTvis
gankuTvnili xarjebi, rasac uaryofiTi gavlena eqneba sameurneo-finansur saqmianobaze.
amave dros, saprocento ganakveTebis zrda Seamcirebs momsaxurebis Rirebulebas ukve arsebuli sesxebis, romelTa ganakveTebi ukve dafiqsirebulia, realur gamoxatulebaSi.
sainvesticio klimatis gaumjobesebasTan da kompaniis mier sakredito portfelis
optimizaciasTan dakavSirebuli RonisZiebebis ganxorcielebis mizniT, moziduli
sabanko kreditebis saprocento ganakveTi Semcirda wliur 15%-16%-dan 11,5%-12,0%-
mde. • sakredito xelSekrulebebTan dakavSirebuli riskebi. sazogadoebis
xelmZRvaneloba miiCnevs, rom sakredito xelSekrulebebis pirobebis daucvelobasTan
dakavSirebuli riski momavalSi naklebad mosalodnelia.
• inflacia da savaluto kursi. saqarTvelos mTavroba, saqarTvelos erovnul bankTan
erTad, atarebs mkacr monetarul politikas inflaciis SesaCereblad saxelmwifos biujetSi Sesuli parametrebis farglebSi, dadebiTi sagadasaxado balansis
SenarCunebis fonze. sazogadoeba savaluto risks eqvemdebareba qarTuli larisagan
gansxvavebul valutaSi gamoxatul Sesyidvebsa da kreditebTan dakavSirebiT. valuta,
romelic aseTi riskis gamomwvevia, upirveles yovlisa, amerikis SeerTebuli Statebis
dolaria. sazogadoeba ar axorcielebs savaluto riskisadmi daqvemdebarebis dazRvevas.
saxelmwifos monetaruli politikis erT-erTi mimarTulebaa erovnuli valutis
gacvlis dabali kursis SenarCuneba msoflio wamyvani valutebis mimarT. qvemoT
moyvanilia laris kursis dinamika aSS dolaris mimarT saangariSo periodis
ganmavlobaSi:
7
Tve gegmiuri faqtobrivi Tve gegmiuri faqtobrivi ianvari 1.8049 1.7199 ivlisi 1.7635 1.6680
Tebervali 1.8240 1.7130 agvisto 1.7540 1.6625
marti 1.8245 1.7000 seqtemberi 1.7780 1.6580
aprili 1.8088 1.6900 oqtomberi 1.6600 1.6225
maisi 1.7934 1.6780 noemberi 1.6800 1.6210
ivnisi 1.7644 1.6695 dekemberi 1.7000 1.5916
samarTlebrivi riskebi. samarTlebrivi riski SeiZleba warmoiqmnas sagadasaxado,
savaluto da sabaJo kanonmdeblobis sferoSi saxelmwifo regulirebis cvlilebis
Sedegad. sazogadoebis xelmZRvaneloba miiCnevs, rom sagadasaxado, savaluto da sabaJo kanonmdeblobis sferoSi saxelmwifo regulirebis cvlileba uaxloes momavalSi ar
aris mosalodneli.
mosaxleobis gadaxdis unarianoba. bolo wlebis ganmavlobaSi warmoebis zrdis
tendencia da umuSevrobis donis Semcireba dadebiTad aisaxa saerTo fuladi masis
zrdaze. sazogadoebis saqmianobasTan dakavSirebuli riskebi:
• im mimdinare sasamarTlo procesebTan dakavSirebuli riskebi, romlebSic monawileobs sazogadoeba. am momentisaTvis sazogadoeba monawileobs sasamarTlo
procesebSi, romlebmac Sedegad SeiZleba warmoqmnas sazogadoebis saqmianobasTan
dakavSirebuli riskebi. • riskebi, romlebic dakavSirebulia sazogadoebis mier garkveuli saxis saqmianobis ganxorcielebis an im obieqtebis gamoyenebis, romlebic mimoqcevaSi SezRudulia (bunebrivi resursebis CaTvliT), licenziis moqmedebis gagrZelebis SeuZleblobasTan. Tu sazogadoeba ver SeZlebs miiRos/gaagrZelos misi Semdgomi saqmianobisaTvis
aucilebeli licenzia, aRniSnuli faqti umniSvnelod aisaxeba mis saqmianobaze. aseTi movlenebis albaToba mcirea.
• riskebi, romlebic dakavSirebulia sazogadoebis SesaZlo pasuxismgeblobasTan mesame pirebis, maT Soris sazogadoebis Svilobili sazogadoebebis, valebTan dakavSirebiT. Svilobili da damokidebuli sazogadoebebis valebTan dakavSirebuli
pasuxismgeblobis dadgomis riski ar arsebobs.
• sazogadoebis saqmianobasTan dakavSirebuli sxva riskebi. sazogadoebis
Semosavalze gavlenas axdens sezonuri (sezonurad icvleba sasargeblo gaSveba)
cvalebadoba. aRniSnulis Sedegad 1-l da me-4 kvartalSi arsebobs sakaso maCveneblebs
Soris mniSvnelovani gansxvavebis warmoqmnis riski. sazogadoeba ar axorcielebs
sezonuri riskebis xejirebas. saqarTvelos energetikis saministrosTan, saqarTvelos erovnul
energomaregulirebel komisiasTan (semeki) da Tbilisis administraciasTan
konstruqciuli urTierTobebi, ganviTarebuli eleqtroqseluri infrastruqturis
arseboba, energiis samomxmareblo bazris kargi codna, sazogadoebis dadebiTi
sakredito istoria, maRalkvalificiuri personali, danaxarjebis marTvis
gamocdileba, sainvesticio programebis dafinansebis gamocdileba saSualebas aZlevs sazogadoebas ganaxorcielos Tavisi saqmianoba eleqtroenergetikisadmi wayenebuli
Tanamedrove moTxovnebis Sesabamisad.
1.2. ss “Telasis” saqmianobis ZiriTadi maCveneblebi 2005-2007 wlebis ganmavlobaSi
8
№№ dasaxeleba zomis
erTeuli 2005 weli
2006 weli
2007 weli
1 2 3 4 5 6 1 eleqtrogadamcemi xazebis sigrZe km 3 296 3 334 3525,7 2 mZ qvesadgurebis raodenoba cali 25 36 35 3 satransformatoro qvesadgurebis
raodenoba cali 1 470 1 548 1496
4 eleqtroenergiis Sesyidva mln. kvt.sT 2 047 2 015 1936,8 5 danakargebi gadacemis dros mln. kvt.sT - 29 36,9 6 qselSi gaSveba mln. kvt.sT 2 047 1 986 1899,9 7 teqnologiuri danakargebi mln. kvt.sT 266 252 235,6 8 komerciuli danakargebi mln. kvt.sT 455 335 258,1 9 sasargeblo gaSveba mln. kvt.sT 1 326 1 399 1406,2 10 qseluri momsaxureba (gadacema) mln. kvt.sT 285 321 309,2 11 TanamSromelTa saSualo siobrivi
raodenoba adamiani 2 125 2 200 2206
12 amonagebi realizaciidan (neto) aTasi lari 143 415 174 621 199,366 13 mogeba (zarali) dabegvramde aTasi lari (832) 38 089 23,753 14 wminda mogeba (zarali) aTas. lari 6 866 55 258 35,467
1.3. korporaciuli marTva
korporaciuli marTvis principebi. ss “Telasis” korporaciuli marTva
xorcieldeba sazogadoebis wesdebis, sazogadoebis Sida dokumentebis, agreTve
korporaciuli samarTalurTierTobebis sferoSi saqarTvelos fuZemdebluri
samarTlebriv-normatiuli aqtebis: “mewarmeTa Sesaxeb”, “fasiani qaRaldebis Sesaxeb”
kanonebis da saqarTvelos sxva samarTlebriv-normatiuli aqtebis Sesabamisad.
sazogadoebaSi SemuSavebuli da aqcionerTa saerTo krebis mier damtkicebulia
ZiriTadi Sida korporaciuli dokumentebi, romlebic axorcielebs misi marTvisa da
kontrolis organoebis saqmianobis regulirebas: - debuleba aqcionerTa saerTo krebis momzadebis da Catarebis wesis Sesaxeb;
- debuleba sameTvalyureo sabWos sxdomis mowvevis da Catarebis wesis Sesaxeb;
- debuleba sameTvalyureo sabWos wevrebisaTvis anazRaurebis da kompensaciis
gadaxdis Sesaxeb;
- debuleba specialuri kontrolioris (revizoris) Sesaxeb; -debuleba sazogadoebis specialuri kontroliorisaTvis (revizorisaTvis)
anazRaurebisa da kompensaciis gadaxdis Sesaxeb.
sazogadoebis aqcionerTa da investorTa uflebebis uzrunvelyofa. sazogadoebis
sameTvalyureo sabWo, sazogadoebis generaluri direqtori uzurnvelyofen
sazogadoebis aqcionerTa da investorTa uflebebisa da kanonieri interesebis dacvas. aqcioneris ZiriTadi uflebebia – dividendebis miRebis da sazogadoebis
marTvaSi monawileobis ufleba – uzrunvelyofilia “mewarmeTa Sesaxeb” saqarTvelos
kanoniT da sazogadoebis wesdebiT.
sazogadoebis aqcionerebs ufleba aqvT monawileoba miiRon sazogadoebis
marTvaSi, pirvel rigSi, aqcionerTa saerTo krebaze maT kompetenciaSi Semaval sakiTxebTan dakavSirebiT gadawyvetilebebis miRebis saSualebiT.
aqcionerebs ufleba aqvT Tavisuflad gankargon Tavisi aqciebi moqmedi
kanonmdeblobis debulebebis Sesabamisad. aRricxvis sistema uzrunvelyofs aqciebze
9
sakuTrebis uflebas aRricxvis saimedoobas, agreTve aqciebis Tavisufali da swrafi
gasxvisebis SesaZleblobas. sazogadoebis aqciebze aqcionerTa sakuTrebis uflebebis
dacva nebismieri darRvevisagan uzrunvelyofilia aqcionerTa reestris damoukidebeli registratoris mier warmoebis da Senaxvis saSualebiT.
saerTo krebaze sazogadoebas SeuZlia ganacxados aqcionerTaTvis dividendebis
gadaxdis Sesaxeb, gasanawilebel mogebaze maTi uflebebisa da privilegiebis gaTvaliswinebiT. sazogadoebas ufleba ara aqvs miiRos gadawyvetileba dividendebis
gadaxdasTan dakavSirebiT mogebis ararsebobis SemTxvevaSi, dauSvebelia agreTve
dividendebis gacema iseTi raodenobiT, romelic aWarbebs sameTvalyureo sabWos
rekomendaciebs.
gamWvirvaleba da sainformacio gaxsniloba. sazogadoebis aqcionerebs sazogadoebis saqmianobis Sesaxeb informaciis SeuzRudavi wvdoma aqvT moqmedi
kanonmdeblobis Sesabamisad. sainformacio politika aqcionerTa mimarT xorcieldeba
informaciis wardgenis sisrulis, operatiulobis, obieqturobis da namdvilobis
gaTvaliswinebiT. sazogadoeba aqcionerTaTvis uzrunvelyofs wesdebis me-6.3 punqtiT
gaTvaliswinebuli dokumentebis wvdomas. aqcioneris moTxovniT sazogadoeba
valdebulia miawodos mas wesdebis 21.4-e punqtiT gaTvaliswinebuli dokumentebis
aslebi.
biznesis marTvis kontroli da xarisxis Sefaseba. kontrols sazogadoebis
sameurneo-finansur saqmianobaze axorcielebs sazogadoebis sameTvalyureo sabWo,
specialuri kontroliori (revizori) da Sida auditis departamenti.
1.4. sazogadoebis marTvisa da kontrolis organoebis struqtura
wesdebis Sesabamisad ss “Telasis” sazogadoebis marTvis organoebia:
• aqcionerTa saerTo kreba;
• sameTvalyureo sabWo;
• generaluri direqtori.
ss “Telasis” marTvis umaRlesi organoa aqcionerTa saerTo kreba.
kontroli marTva
aqcionerTa saerTo kreba sazogadoebis specialuri
kontroliori (revizori)
sameTvalyureo sabWo
generaluri direqtori
aRmasrulebeli direqcia
10
sazogadoebis sameTvalyureo sabWo axorcielebs sazogadoebis saqmianobis zogad
xelmZRvanelobas da moqmedebs saqarTvelos kanoniT “mewarmeTa Sesaxeb” da ss
“Telasis” wesdebiT gansazRvruli kompetenciis farglebSi. generaluri direqtori axorcielebs sazogadoebis mimdinare saqmianobis
xelmZRvanelobas. igi aris sazogadoebis erTpirovnuli aRmasrulebeli organo.
generaluri direqtori axorcielebs sazogadoebis xelmZRvanelobas, yoveldRiur
marTvas da warmomadgenlobiT uflebamosilebas.
kontrols ss “Telasis” finansur da sameurneo saqmianobaze axorcielebs sazogadoebis specialuri kontroliori (revizori).
11
ss “Telasis” organizaciuli struqtura 31.12.2007 mdgomareobiT
generaluri direqtori
energogasaRebis direqtori
Sida auditis
departamenti
iuridiuli
departamenti
personalis
marTvis
departamneti
saxelmwifo org-
Tan muSaobis
departamenti
teqnikuri
direqtori
ekonomikisa da finansebis direqtori – generaluri
direqtoris moadgile
logistikisa da
sameurneo
uzrunvelyofis direqtori
gamanawilebeli qselebis dep-i
sabuRaltro aRricxvisa da angariSgebis dep-i
eleqtroenergiis Sesyidvebis
departamenti
ekonomikisa da finansebis dep-i
Sromis dacvis da
saxanZro usafrTxoebis
dep-i
qonebis departamenti
sadispetCero marTvis dep-i
eleqtroenergiis gayidvebis
dep-i
transportis
departamenti
logistikisa da
sameurneo
uzrunvelyofis dep-i
sameurneo
uzrunvelyofis dep-i
fuladi Semosavlebis dep-i
sazogadoebasTan
urTierTobis dep-i
generaluri
direqtoris saqmeTa
mmarTveli
uSiSroebis direqtori
dacvis
departamenti
uSiSroebis
departamenti
sainformacio
teqnologiebis dep.
gare servisis samsaxuri
12
1.4.1. informacia sazogadoebis marTvisa da kontrolis organoebis Sesaxeb
1.4.1.1. aqcionerTa saerTo kreba
aqcionerTa saerTo kreba aris sazogadoebis marTvis umaRlesi organo.
sazogadoebis aqcionerTa saerTo krebis kompetencias ganekuTvneba Semdegi sakiTxebi:
1) wesdebaSi cvlilebebisa da damatebebis Setana an sazogadoebis wesdebis
axali redaqciis damtkiceba; 2) sxva sazogadoebasTan Serwyma, sazogadoebis gayofa an gardaqmna;
3) sazogadoebis likvidacia, salikvidacio komisiis daniSnva, Sualeduri da
saboloo salikvidacio balansebis damtkiceba;
4) sazogadoebis sawesdebo kapitalis gazrda aqciaTa nominaluri Rirebulebis
gazrdis saSualebiT, agreTve sazogadoebis sawesdebo kapitalis gazrda damatebiTi
aqciebis ganTavsebis saSualebiT;
5) sazogadoebis sawesdebo kapitalis Semcireba aqciaTa nominaluri
Rirebulebis Semcirebis saSualebiT, sazogadoebis mier aqciaTa nawilis SeZena maTi
saerTo raodenobis Semcirebis mizniT, agreTve sazogadoebis mier SeZenili an
gamosyiduli aqciebis dafarvis saSualebiT;
6) sazogadoebis aqciaTa danawileba da konsolidacia;
7) sazogadoebis mier sxva fasiani qaRaldebis ganTavsebasTan dakavSirebiT
gadawyvetilebis miReba;
8) sazogadoebis daSveba aqciaTa da sxva fasiani qaRaldebis sabirJo
vaWrobaze; 9) sazogadoebis sameTvalyureo sabWos wevrTa arCeva da maTi
uflebamosilebis vadamdeli Sewyveta;
10) sazogadoebis sameTvalyureo sabWos wevrTa Sromis anazRaurebis
odenobis gansazRvra;
11) specialuri kontrolioris (revizoris) arCeva da misi uflebamosilebis vadamdeli Sewyveta, sazogadoebis specialuri kontroliorisaTvis (revizorisaTvis)
anazRaurebis da (an) kompensaciis gadaxdis Sesaxeb gadawyvetilebis miReba;
12) sazogadoebis auditoris arCeva da misi anazRaurebis odenobis gansazRvra;
13) wliuri angariSebis, wliuri sabuRaltro angariSgebis damtkiceba, mogebis
ganawileba (maT Soris, dividendebis gadaxda (gamocxadeba) sameTvalyureo sabWos an generaluri direqtoris rekomendaciiT, xolo, rodesac am organoebs ar SeuZliaT
erTiani rekomendaciis micema, ganawilebis Sesaxeb damoukidebeli gadawyvetilebis
miReba;
14) sazogadoebis aqcionerTa saerTo krebis warmarTvis wesis dadgena;
15) gadawyvetilebis miReba holdingur kompaniebSi, samrewvelo-safinanso
jgufebSi da komerciuli organizaciebis sxva gaerTianebebSi monawileobasTan
dakavSirebiT;
16) sazogadoebis organoebis saqmianobis maregulirebeli Sida dokumentebis
damtkiceba;
17) gadawyvetilebis miReba aqcioneris aqciaTa upiratesi Sesyidvis uflebis
srul an nawilobriv gauqmebasTan dakavSirebiT sawesdebo kapitalis gazrdis dros,
agreTve gadawyvetilebis miReba gamoSvebuli aqciebis formis an saxeobis SecvlasTan
dakavSirebiT;
13
18) gadawyvetilebis miReba sameTvalyureo sabWos wevrTa an/da generaluri
direqtoris winaaRmdeg sasamarTlo procesis dawyebasTan dakavSirebiT, aRniSnul
procesze warmomadgenlis daniSnvis CaTvliT; 19) sazogadoebis saqmianobis sagnis Secvla;
20) saqarTvelos kanonmdeblobiT gaTvaliswinebuli sxva sakiTxebis
gadawyveta.
sazogadoebis aqcionerTa saerTo krebis momzadebis da Catarebis wesis
reglamentirebas axorcielebs debuleba “ss “Telasis” aqcionerTa saerTo krebis
momzadebis da Catarebis wesis Sesaxeb” da sazogadoebis wesdeba. aqcionerTa saerTo
krebaze xmebis damTvleli komisiis funqciebs asrulebs Sps “saqarTvelos fasiani
qaRaldebis gaerTianebuli registratori” – fasiani qaRaldebis damoukidebeli
registratori.
saangariSo periodSi Catarda aqcionerTa ori saerTo kreba – 29.06.2007 da
10.08.2007. detaluri informacia warmodgenilia winamdebare angariSis TavSi IV.
1.4.1.2. sazogadoebis sameTvalyureo sabWo
sazogadoebis sameTvalyureo sabWo axorcielebs sazogadoebis saqmianobis
saerTo xelmZRvanelobas. sameTvalyureo sabWos kompetenciaSi Semdegi sakiTxebi
Sedis:
1) sazogadoebis saqmianobis prioritetuli mimarTulebebis da sameurneo
politikis zogadi principebis gansazRvra, ekonomikuri saqmianobis axali saxeobis dawyebis an saqmianobis arsebuli saxeobis Sewyvetis Sesaxeb gadawyvetilebebis
miReba;
2) generaluri direqtoris angariSis ganxilva sazogadoebis saqmianobis,
Svilobil sawarmoebTan urTierTobis CaTvliT, aqcionerTa saerTo krebis
gadawyvetilebebis Sesrulebis Sesaxeb; 3) generaluri direqtoris daniSnva da uflebamosilebis Sewyveta, agreTve
masTan SromiTi xelSekrulebis dadeba da gauqmeba;
4) sazogadoebis generaluri direqtoris disciplinaruli pasuxismgeblobis
sakiTxis dayeneba da misi waxaliseba;
5) generalur direqtorTan garigebis ganxorcielebis dros sazogadoebis
saxeliT moqmedeba, agreTve aqcionerTa saerTo krebis gadawyvetilebiT, sazogadoebis
saxeliT generaluri direqtoris winaaRmdeg samarTlebrivi davis warmoeba;
6) aqcionerTa sagangebo saerTo krebis mowveva, agreTve misi dRis wesrigis
damtkiceba;
7) sazogadoebis wliuri angariSis, wliuri sabuRaltro angariSgebis
winaswari miReba, agreTve mogebis (zaralis) ganawilebasTan dakavSirebiT
rekomendaciebis micema, maT Soris finansuri wlis Sedegebis mixedviT dividendebis
gadaxda (gamocxadeba);
8) sazogadoebis monawileoba sxva organizaciebSi, maT Soris organizaciebis,
romlebSic monawileobs sazogadoeba, damfuZnebeli dokumentebis da marTvisa da
14
kontrolis organoebSi kandidaturebis SeTanxmeba, monawileobis wilis (aqciebis
raodenobis, pais odenobis, wilebis) Secvla, aqciebis, wilis datvirTva da
sazogadoebis sxva organizaciebSi monawileobis Sewyveta; 9) im organizaciebTan, romlebSic monawileobs sazogadoeba, urTierTqmedebis
wesis damtkiceba;
10) warmomadgenlobebisa da filialebis Seqmnasa da likvidaciaze Tanxmobis
micema, prokuristebis daniSnva da ukan gamoZaxeba;
11) uZravi qonebis SeZenaze, gasxvisebaze, datvirTvaze an arendaze Tanxmobis micema;
12) sazogadoebis sakredito politikis gansazRvra sazogadoebis mier sesxis,
sakredito xelSekrulebebis da sesxis Sesaxeb xelSekrulebebis dadebis, Tavdebobis
gacemis, Tamasuqis Sesabamisad (ubralo da gadasagzavni Tamasuqis) valdebulebebis
aRebis, qonebis dagiravebis da sazogadoebis mier aRniSnuli garigebebis dadebis
Sesaxeb gadawyvetilebebis nawilSi im SemTxvevaSi, rodesac maTTan dakavSirebiT
gadawyvetilebebis miRebis wesi ar aris gansazRvruli sazogadoebis sakredito
politikiT;
13) garigebebi (ramdenime urTierTdakavSirebuli garigebis CaTvliT), romlebic dakavSirebulia im qonebis gasxvisebasTan an gasxvisebis SesaZleblobasTan,
romelic Seadgens ZiriTad saSualebebs, aramaterialur aqtivebs, dausrulebeli
mSeneblobis obieqtebs, romelTa gamoyenebis mizania eleqtroenergiis warmoeba,
gadacema, dispetCerizacia, ganawileba im SemTxvevaSi, Tu misi odenoba ar aRemateba
sazogadoebis aqtivebis sabalanso Rirebulebis 10% bolo saangariSo TariRisaTvis; 14) garigebebi, romelTa sagania sazogadoebis arasabrunavi an araprofiluri
aqtivebi odenobiT, romelic ar aRemateba sazogadoebis aqtivebis sabalanso
Rirebulebis 10 procents aseTi garigebis ganxorcilebasTan dakavSirebiT miRebuli
gadawyvetilebis TariRisaTvis;
15) investiciebis ganxorcileba, romelTa odenoba calcalke an sameurneo wlis ganmavlobaSi aRemateba sazogadoebis aqtivebis sabalanso Rirebulebis 10%
bolo saangariSo TariRis mdgomareobiT, im garigebebis garda, romelTa dadeba
xorcieldeba Cveulebrivi sameurneo saqmianobis mimdinareobisas;
16) biznes-gegmis (koreqtirebuli biznes-gegmis) da misi Sesrulebis Sedegebis
Sesaxeb angariSis damtkiceba, sazogadoebis efeqturobis ZiriTadi maCveneblis (eZm)
miznobrivi mniSvnelobebis (koreqtirebuli mniSvnelobebis) da maTi Sesrulebis
Sesaxeb angariSebis damtkiceba;
17) sazogadoebaSi Sesyidvis politikis gansazRvra, maT Soris saqonlis,
samuSaos, momsaxurebis reglamentirebuli Sesyidvis ganxorcielebis wesis Sesaxeb
debulebis damtkiceba, sazogadoebis centraluri Semsyidveli organos
xelmZRvanelis, agreTve Sesyidvebis wliuri kompleqsuri programis damtkiceba da
sxva gadawyvetilebebis miReba sazogadoebis damtkicebuli, Sesyidvis saqmianobis
mareglamentirebeli, dokumentebis Sesabamisad;
18) sazogadoebis mier im garigebebis ganxorcielebasTan dakavSirebuli
gadawyvetilebebis winaswari damtkiceba, romlebic dakavSirebulia sazogadoebis
15
qonebis an sakuTrebis uflebis (moTxovnis) usasyidlo gadacemasTan mesame
pirebisaTvis, agreTve im garigebebis, romlebic dakavSirebulia sazogadoebis mier
mesame pirebis usasyidlo momsaxurebasTan (samuSaoebis SesrulebasTan), da garigebebis, romlebic dakavSirebulia mesame pirebis sazogadoebis winaSe qonebrivi
valdebulebisagan gaTavisuflebasTan;
19) garigebebi, romlebic dakavSirebulia aRmasrulebeli organos (mmarTveli
kompaniis funqciebis Sesruleba) saxiT mesame pirebis momsaxurebasTan;
20) xelmZRvaneli muSakebis mogebaSi da msgavsi saxis sxva urTierTobaSi monawileobis principis, agreTve pensiis gacemis principebis gansazRvra;
21) kanoniT gaTvaliswinebul SemTxvevebSi, sazogadoebis mier gamoSvebuli
aqciebis gamosyidvasTan dakavSirebuli gadawyvetilebis miReba;
22) sazogadoebis im Sida dokumenetebis damtkiceba, romlebic gansazRvravs
sazogadoebis fondebis formirebisa da gamoyenebis wess, agreTve sazogadoebis
fondebis gamoyenebasTan dakavSirebiT gadawyvetilebis miReba, specialuri
daniSnulebis fondebis mixedviT saxsrebis gamoyenebis xarjTaRricxvis damtkiceba da
specialuri daniSnulebis fondebis mixedviT saxsrebis gamoyenebis xarjTaRricxvis
Sesrulebis Sedegebis ganxilva;
23) Tavmjdomaris, Tavmjdomaris moadgilis da sameTvalyureo sabWos mdivnis
arCeva da maTi uflebamosilebis vadamdeli Sewyveta;
sameTvalyureo sabWos saqmianobis mareglamentirebeli ZiriTadi dokumentebia
sazogadoebis wesdeba, debuleba ss “Telasis” sameTvalyureo sabWos sxdomebis
mowvevis da Catarebis Sesaxeb, debuleba ss “Telasis” sameTvalyureo sabWos
wevrebisaTvis anazRaurebis da kompensaciebis gadaxdis Sesaxeb. debulebebi SemuSavebulia “mewarmeTa Sesaxeb” da “fasiani qaRaldebis bazris Sesaxeb”
saqarTvelos kanonebis Sesabamisad da miRebulia ss “Telasis” aqcionerTa saerTo
wliur krebaze.
sazogadoebis wesdebaSi da ss “Telasis” sameTvalyureo sabWos sxdomebis
mowvevis da Catarebis Sesaxeb debulebaSi asaxulia sameTvalyureo sabWos,
sameTvalyureo sabWos Tavmjdomaris arCevis, sxdomebis mowvevis da Catarebis, gadawyvetilebebis miRebis wesi. debuleba ss “Telasis” sameTvalyureo sabWos
wevrebisaTvis anazRaurebis da kompensaciebis gadaxdis Sesaxeb axorcielebs
sameTvalyureo sabWos wevrTaTvis anazRaurebis da kompensaciis wesis
reglamentirebas.
sazogadoebis sameTvalyureo sabWo mniSvnelovan rols asrulebs aqcionerTa
uflebebis uzrunvelyofaSi, sazogadoebis ganviTarebis strategiis formirebasa da
realizaciaSi, agreTve misi warmatebuli sameurneo-finansuri saqmianobis
uzrunvelyofaSi.
saangariSo wlis ganmavlobaSi sameTvalyureo sabWos mTeli saqmianoba
gamWvirvale iyo aqcionerTaTvis, ramdenadac sameTvalyureo sabWos sxdomebis yvela
oqmi xelmisawvdomia sazogadoebis nebismieri aqcionerisaTvis moTxovnisTanave.
sameTvalyureo sabWos saqmianoba organizebuli iyo damtkicebuli samuSao
gegmis Sesabamisad, regularulad xorcieldeboda kontroli gadawyvetilebebis
Sesrulebaze.
16
saangariSo periodis ganmavlobaSi Seusrulebeli gadawyvetilebebi ar yofila.
saangariSo periodSi Sedga sameTvalyureo sabWos sami sxdoma:
2007 wlis 3 aprili:
1. 2006 wlis 9 Tvis ganmavlobaSi sazogadoebis saqmianobis Sesaxeb
generaluri direqtoris angariSis ganxilva.
2. 2006 wlis 9 Tvis ganmavlobaSi sazogadoebis biznes-gegmis Sesrulebis Sesaxeb angariSis damtkiceba, finansuri angariSgebis aRricxvisa da Sedgenis
meTodoligiur safuZvelSi naklis aRmofxvrasTan dakavSirebuli RonisZiebebis
programis realizaciis mimdinareobis Sesaxeb informaciis, ss “Telasis” angariSgebis
saaRricxvo procesis da Sedgenis organizebis CaTvliT.
3. 2006 wlis me-3 kvartalSi efeqturobis ZiriTadi kvartaluri
maCveneblebis (eZm) Sesrulebis Sesaxeb angariSis damtkiceba.
4. sazogadoebis 2007 wlis biznes-gegmis damtkicebis Sesaxeb.
5. 2007 wlisaTvis efeqturobis ZiriTadi maCveneblebis (eZm) CamonaTvalis da
gegmiuri (miznobrivi) kvartaluri da wliuri mniSvnelobebis damtkicebis Sesaxeb.
6. 2007 wels ss “Telasis” dakreditebis moculobebis damtkicebis Sesaxeb.
7. 2007 wlis 1-l naxevarSi sazogadoebis sameTvalyureo sabWos sxdomebis
gegmis damtkicebis Sesaxeb.
2007 wlis 27 ivlisi:
1. 2006 wlis ganmavlobaSi sazogadoebis biznes-gegmis Sesrulebis Sesaxeb
angariSis damtkiceba.
2. 2006 wlis me-4 kvartalSi sazogadoebis efeqturobis ZiriTadi
kvartaluri maCveneblebis Sesrulebis da 2006 wlis Sedegebis mixedviT
efeqturobis ZiriTadi maCveneblebis Sesaxeb angariSis damtkiceba. 3. sazogadoebis 2006 wlis wliuri angariSis ganxilvis Sesaxeb.
4. wliuri sabuRaltro angariSgebis, maT Soris, 2006 wlis ganmavlobaSi
sazogadoebis mogebisa da zaralis Sesaxeb angariSis, ganxilvis Sesaxeb.
5. sazogadoebis aqcionerTa saerTo wliuri krebisaTvis mogebis (zaralis)
ganawilebasTan da 2006 wlis Sedegebis mixedviT dividendebis gadaxdasTan dakavSirebiT rekomendaciebis Sesaxeb.
6. generaluri direqtoris 2007 wlis 1-li kvartlis angariSis ganxilvis
Sesaxeb.
7. 2007 wlis 1-l kvartalSi sazogadoebis biznes-gegmis Sesrulebis Sesaxeb
angariSis damtkiceba.
8. 2007 wlis 1-l kvartalSi efeqturobis ZiriTadi kvartaluri
maCveneblebis (eZm) Sesrulebis Sesaxeb angariSis damtkiceba.
9. sazogadoebis mier arasacxovrebeli saTavsos SeZenis Sesaxeb.
10. dss “inter rao ees”-sa da ss “Telass” Soris sesxis Sesaxeb
xelSekrulebis arsebiTi pirobebis damtkicebis Sesaxeb im garigebis saxiT, romelTan
dakavSirebiTac ss “Telasis” sakredito politikiT ar aris gansazRvruli
gadawyvetilebis miRebis wesi.
17
2007 wlis 1 noemberi:
1. ss “Telasis” sameTvalyureo sabWos Tavmjdomaris arCevis Sesaxeb. 2. ss “Telasis” sameTvalyureo sabWos Tavmjdomaris moadgilis arCevis
Sesaxeb.
3. ss “Telasis” sameTvalyureo sabWos mdivnis arCevis Sesaxeb.
4. 2007 wlis 1-l naxevarSi sazogadoebis biznes-gegmis Sesrulebis Sesaxeb
angariSis damtkiceba. 5. 2007 wlis me-2 kvartalSi efeqturobis ZiriTadi kvartaluri
maCveneblebis (eZm) Sesrulebis Sesaxeb angariSis damtkiceba.
6. 2007 wlisaTvis ss “Telasis” Sesyidvebis wliuri kompleqsuri programis
damtkicebis Sesaxeb.
7. 2007 wlis 1-l naxevarSi ganxorcielebuli Sesyidvebis Sesaxeb generaluri
direqtoris angariSis damtkiceba.
8. 2007 wlis 1-l naxevarSi sazogadoebis saqmianobis Sesaxeb generaluri
direqtoris angariSis damtkiceba.
9. 2007 wlisaTvis sazogadoebis koreqtirebuli biznes-gegmis damtkicebis
Sesaxeb.
10. 2007 wlisaTvis efeqturobis ZiriTadi maCveneblebis koreqtirebuli
mniSvnelobebis damtkicebis Sesaxeb.
11. 2007 wlis meore naxevarSi ss “Telasis” dakreditebis moculobebis
damtkicebis Sesaxeb.
12. eZm-is “warmoebaSi ubedur SemTxvevaTa raodenoba sasikvdilo SedegiT, jgufur ubedur SemTxvevaTa raodenoba, Tu arsebobs dazaralebuli mZime SedegiT”
Sesaxeb.
13. sazogadoebis umaRles xelmZRvanelTa kategoriaSi Semavali Tanamdebobebis
CamonaTvalis cvlilebis Sesaxeb.
14. ss “Telasis” umaRlesi xelmZRvanelobis premirebis Sesaxeb. 15. sazogadoebis sameTvalyureo sabWos wina sxdomebze miRebuli
gadawyvetilebebis Sesrulebis Sesaxeb.
sameTvalyureo sabWos wevrTa muSaobis Sefasebisas, unda aRiniSnos, rom
sabWos yvela wevri, Tavisi uflebebis ganxorcielebisas da movaleobebis Sesrulebisas, moqmedebda sazogadoebis interesebis dasacavad, keTilsindisierad da
gonivrulad, sabWos yevla im sxdomaSi aqtiur monawileobas iRebda, romelic
praqtikulad 100% daswrebiT tardeboda.
momaval wlebSi sameTvalyureo sabWo udides yuradRebas dauTmobs
korporaciuli marTvis xarisxis sakiTxebs, kompaniis momgebianobis amaRlebas,
agreTve myari, saimedo da konkurentunariani politikis gatarebas gasaRebis ZiriTad
bazrebze (produqcia, samuSao, momsaxureba).
sameTvalyureo sabWo sazogadoebis ganviTarebis Sedegebs afasebs, 2007 wels
misi saqmianobis prioritetuli mimarTulebebis mixedviT, rogorc warmatebuls. am
periodis ganmavlobaSi ss “Telasma” SeZlo kompaniis funqcionirebis uzrunvelyofa
35,47 milioni laris odenobis mogebiT.
18
1.4.1.3. sazogadoebis Sida kontrolis sistemis daxasiaTeba
sazogadoebis Sida kontrolis sistema Seiqmna sazogadoebis sameurneo-
finansur saqmianobaze, calkeul qvedanayofebze, sazogadoebis mmarTvelobiTi
organoebis Tanamdebobis pirebze da sazogadoebis aRmasrulebeli aparatis
struqturuli qvedanayofebze mudmivi kontrolis ganxorcielebis mizniT
saqarTvelos kanonmdeblobasTan, sazogadoebis wesdebasa da Sida dokumentebTan SesabamisobasTan dakavSirebiT, aRniSnuli moicavs specialur kontroliors
(revizors) da sazogadoebis Sida auditis departaments.
sazogadoebis specialuri kontroliori (revizori)
sazogadoebis sameurneo-finansur saqmianobaze kontrolis ganxorcielebis
mizniT, aqcionerTa saerTo krebaze 13.12.2006 arCeul iqna sazogadoebis specialuri
kontroliori (revizori) irina olegis asuli posevina – dss “inter rao ees”-is
Sida auditis departamentis ufrosi.
revizoris saqmianobis mareglamentirebeli ZiriTadi dokumentebia
sazogadoebis wesdeba, debuleba ss “Telasis” specialuri kontrolioris
(revizoris) Sesaxeb, debuleba ss “Telasis” specialuri kontroliorisaTvis
anazRaurebis da kompensaciis gadaxdis Sesaxeb da sazogadoebis aqcionerTa saerTo
krebis mier damtkicebuli sxva Sida dokumentebi.
specialuri kontroliori sazogadoebis Sida kontrolis mudmivmoqmedi organoa, romelic mudmivad axorcielebs kontrols sazogadoebis sameurneo-
finansur saqmianobaze, calkeul qvedanayofebze, sazogadoebis mmarTvelobiTi
organoebis Tanamdebobis pirebze da sazogadoebis aRmasrulebeli aparatis
struqturul qvedanayofebze saqarTvelos kanonmdeblobasTan, sazogadoebis wesdebasa
da Sida dokumentebTan SesabamisobasTan dakavSirebiT. sazogadoebis specialuri kontroliori moqmedebs sazogadoebis aqcionerTa
interesebis dacviT da Tavis saqmianobis dros angariSvaldebulia sazogadoebis
aqcionerTa saerTo krebis winaSe. Tavisi saqmianobis ganxorcielebisas revizori
damoukidebelia sazogadoebis marTvis organoebis Tanamdebobis pirebisagan da
sazogadoebis aRmasrulebeli aparatis struqturuli qvedanayofebis xelmZRvanelebisagan.
sazogadoebis specialuri kontrolioris mTavari amocanebia:
a) sazogadoebis sameurneo-finansur saqmianobaze kontrolis ganxorcieleba;
b) sazogadoebis mier ganxorcielebuli sameurneo-finansuri operaciebis
Sesabamisoba saqarTvelos kanonmdeblobasTan da sazogadoebis wesdebasTan;
g) sazogadoebis finansuri mdgomareobis Sesaxeb informaciis damoukidebeli
Sefasebis ganxorcieleba.
sazogadoebis specialur kontroliors unazRaurdeba faqtobrivad yvela mis
mier gaRebuli xarji, romelic dakavSirebulia sazogadoebis sarevizio
SemowmebasTan (mgzavroba, sastumro, kveba da a.S.). kompensaciis gadaxdas sazogadoeba
axorcielebs gaRebuli xarjebis damadasturebeli dokumentebis wardgenidan ori
kviris vadaSi.
specialuri kontroliorisaTvis sameurneo-finansuri saqmianobis SemowmebaSi
(reviziaSi) monawileobisaTvis gadaxdil unda iqnes erTdrouli anazRaureba 1000
laris odenobiT. sazogadoebis sameurneo-finansuri saqmianobis TiToeuli
19
ganxorcielebuli SemowmebisaTvis (reviziisaTvis), specialuri kontrolioriosaTvis
SeiZleba gadaxdil iqnes damatebiTi anazRaureba 1000 laris odenobiT. damatebiTi
anazRaurebis gadaxdis wess da vadebs adgens sazogadoebis sameTvalyureo sabWo. specialuri kontrolioris mier mowveuli specialistebisaTvis
(eqspertebisaTvis) anazRaurebisa da kompensaciis gadaxdas sazogadoeba axorcielebs
maTTan sazogadoebis mier dadebuli xelSekrulebebis safuZvelze. aseTi
xelSekrulebebis pirobebs amtkicebs sazogadoebis sameTvalyureo sabWo.
sazogadoebis Sida auditis departamenti
sazogadoebis Sida auditis departamenti Seiqmna yvela sameurneo operaciebis
warmoebis wesis yoveldRiuri Sida kontrolis mizniT, rac finansuri da saoperacio
riskebis, agreTve Tanamdebobis pirebis mier SesaZlo borotad gamoyenebis faqtebis,
operatiuli gamovlenis, aRkveTisa da minimizciis saSualebas iZleva. Sida kontroli
xels uwyobs sazogadoebis xarjebis gegmiur Semcirebas da misi resursebis efeqtur
marTvas.
sazogadoebis sameurneo-finansuri saqmianobis kontrolis sistema
mowodebulia uzrunvelyos sameurneo-finansuri gegmis zusti Sesruleba.
sazogadoebis sameTvalyureo sabWo yovelkvartalurad ganixilavs da amtkicebs
generaluri direqtoris angariSebs saqmianobis Sedegebis Sesaxeb da angariSebs
biznes-gegmis Sesrulebis Sesaxeb, rac sameurneo saqmianobis finansuri maCveneblebis operatiuli Tvalyuris devnebis da sazogadoebis biznesis xarisxis marTvis
saSualebas iZleva. garda amisa, sameTvalyureo sabWo amtkicebs sazogadoebis
efeqturobis kvartaluri da wliuri ZiriTadi maCveneblebs da angariSebs maTi
Sesrulebis Sesaxeb.
20
1.5. sawarmoo saqmianoba
1.5.1. eleqtruli qselebis daxasiaTeba da teqnikuri mdgomareoba
№№ dasaxeleba zomis
erTeuli maCveneblebi
1 2 3 4 1 egx-is saerTo sigrZe, sul km 3525,7 maT Soris:
1.1 sahaero egx (jaWvebze), sul km 1476.9 maTgan:
1.1.1 - Zabvis done 110 kv km 247.3 1.1.2 - Zabvis done 35 kv km 88.8 1.1.3 - Zabvis done 10 kv km 115.4 1.1.4 - Zabvis done 6 kv km 149.4 1.1.5 - Zabvis done 500 volti da ufro mcire km 876.0 1.2 sakabelo egx, sul km 2048.8
maTgan: 1.2.1 - Zabvis done 35 kv km 14.6 1.2.2 - Zabvis done 10 kv km 280.8 1.2.3 - Zabvis done 6 kv km 924.8 1.2.4 - Zabvis done 500 volti da ufro mcire km 828.6
2 damwevi qvesadgurebi 35 kv da maRla 2.1 qvesadgurebis raodenoba, sul cali 35
maT Soris: 2.1.1 damwevi qvesadgurebi 35/6 -10 kv cali 12 2.1.2 damwevi qvesadgurebi 110 kv cali 23 2.2 saerTo dadgmuli simZlavre mvt 1 694
maT Soris: mvt 2.2.1 damwevi qvesadgurebi 35/6 -10 kv mvt 335 2.2.2 damwevi qvesadgurebi 110 kv mvt 1359
21
3 satransformatoro qvesadgurebi 10/6/0,4 kv 3.1 qvesadgurebis raodenoba cali 1496 3.2 saerTo dadgmuli simZlavre mvt 1093
maT Soris: 3.4 kompleqturi cali 144
mvt 64,0 3.5 daxuruli cali 1352
mvt 1029,0 maRali Zabvis qvesadgurebis mowyobiloba ekuTvnis 1970-1980 wlebis
teqnologiur bazas. mdgomareoba, ZiriTadad, damakmayofilebelia. “ss “Telasis” 2006-2008 wlebis sainvesticio programis” Sesabamisad, xorcieldeba zeTis
amortizebuli amomrTvelebis gamocvla axali Taobis vakuumuri amomrTvelebiT.
dabali Zabvis (satransformatoro) qvesadgurebis mowyobiloba, aseve ekuTvnis
1970-1980 wlebis teqnologiur bazas. 0,4 kv gamanawilebeli mowyobilobis
mdgomareoba damakmayofilebelia. 2000-2003 wlebSi da 2006-2007 wlebSi
ganxorcielda sareabilitacio samuSaoebi. 6-10 kv gamanawilebeli mowyobilobis
mdgomareoba aradamakmayofilebelia (2005 wlamde konkretuli mowyobilobis
mwyobridan gamosvlis SemTxvevaSi xorcieldeboda mxolod aRdgeniTi samuSaoebi).
2006 wlidan xorcieldeba 2006-2008 wlebis sainvesticio programa da 6-10kv
gamanawilebeli mowyobilobebis teqnikuri mdgomareoba sagrZnoblad gamosworda.
35 da 110 kv eleqtrogadamcemi xazebi – teqnikuri mdgomareoba damakmayofilebelia.
6-10 kv eleqtrogadamcemi xazebi – sahaero da, gansakuTrebiT, miwisqveSa
eleqtrogadamcemi xazebi mZime teqnikuri mdgomareobaSia. cveTa Seadgens daaxloebiT
70%. cveTis maRali done SeiZleba ori mizeziT aixsnas:
- eqspluataciis vada; - muSaobis reJimis rTuli pirobebi.
0,4 kv eleqtrogadamcemi xazebi (sahaero):
- saerTo sigrZis (SiSveli sadenebi) 30% - gacveTilia eqspluataciis
xangrZlivi vadis da muSaobis rTuli pirobebis gamo.
- saerTo sigrZis (Tis) 70% - aSenda 2001-2007 wlebSi, teqnikuri mdgomareoba kargia.
0,4 kv eleqtrogadamcemi xazebi (sakabelo) – mdgomareoba damakmayofilebelia.
2000-2007 wlebSi gacveTili xazebis umetesoba Seicvala mricxvelebis gatanis
procesis dros.
1.5.2. avtosatransporto saSualebebi da specmeqanizmebi
№№
maCveneblebis dasaxeleba
raod.
1 2 4 1 TviTmavali manqanebi da specmeqanizmebi eleqtrul qselebSi, sul, cali 170 maT Soris:
1.1 avtoamweebi tvirTamweobiT 6-20 t, cali 3 1.2 saburRi da amwe manqanebi, cali 2
22
1.3 avtohidroamweebi, teleskopuri koSkurebi, cali 26 1.4 eleqtromeqanikuri saxelosnoebi avtomanqanis bazaze, cali 1.5 eleqtrolaboratoriebi avtomanqanebis bazaze, cali 13 1.6 avtomanqanebi saxazo, sabrigade, saqselo maRali gamavlobis, cali 18 1.7 avtomanqanebi saxazo, sabrigade, saqselo 1 wamyvani RerZiT 14 1.8 manqanebi gamanawilebeli qselebisaTvis (mgq), cali 38 1.9 samsaxurebrivi msubuqi avtomobilebi, maRali gamavlobis, cali 41
1.10 8-40 adgiliani avtobusebi, cali 4 1.11 satvirTo, maRali gamavlobis avtomobilebi, cali 2 1.12 satvirTo avtomanqanebi erTRerZiani, cali 4 1.13 TviTmclelebi, cali 3 1.14 buldozerebi, buCqsaWrelebi, amosaZirkvebi muxluxa svlaze, Tvliani traqtorebi,
muxluxa traqtorebi, cali 2 2 specialuri misabmelebi da meqanizmebi misabmelebze – sul, cali 14 maT Soris:
2.1 misabmeli-mZime woniani (treileri) tvirTamweoba 20-40 t, cali 1 2.2 avtomisabmeli (traqtoris misabmeli) orRerZiani tvirTamweoba 5 tonamde, cali 2 2.3 avtomisabmeli-saZvrisi tvirTamweobiT 1,5-3 t, cali. 6 2.4 moZravi kompresori mwarmoebluroba 5-10 kub. m, cali 4 2.5 avtocisterna avtomanqanaze, cali 1
sul 184
23
1.5.3. ss “Telasis” sawarmoo-teqnologiuri maCveneblebi 2005-2007 wlebis
ganmavlobaSi
№№
maCveneblis
dasaxeleba
zomis erTeuli
2005
weli
2006
weli
2007 weli gegm. faqt. gadaxra
(+/-) % 1 2 3 4 5 6 7 8 9 1 ss “Telasis”
Sesyidvebi mln. kvt.sT 2,047 2,015.3 2,013.6 1,936.8 - 76.8 - 3.84
1.1
danakargebi
gadacemis dros mln. kvt.sT - 29.4 48.4 36.9 - 11.4 - 23.7
% Sesyidvidan - 1.46 4.41 1.29 - 3.12 - 70.7 2 miRebulia
(gaSvebulia) qselSi mln. kvt.sT 2,047 1,985.9 1,965.2 1,899.9 - 65.3 - 3.3
2.1
eleqtroenergiis
danakargebi
qselebSi, sul
mln. kvt.sT 721 587.1 569.2 493.7 - 75.5 - 13.3 % qselSi
gaSvebidan 35,2 29.56 29.00 26.00 3.0 10.3
maT Soris:
2.1.1 teqnologiuri
danakargebi mln. kvt.sT 266 252.1 243.9 235.6 - 8.3 - 3.4
% qselSi
gaSvebidan 13,0 12.7 12.4 12.4 0 0
2.1.2
komerciuli
danakargebi mln. kvt.sT 455 335.0 325.3 258.1 - 67.2 - 20.7
% qselSi
gaSvebidan 22,2 16.9 16.6 13.6 - 3.0 - 18.1
3
sasargeblo gaSveba mln. kvt.sT 1,326 1,398.8 1,396.0 1,406.2 10.2 0.7
% qselSi
gaSvebidan 64.8 70.44 71.0 74.0 3.0 4.2
4
qseluri momsaxureba
mln. kvt.sT 285 321.4 314.2 309.2 - 5.0 - 1.6 % qselSi
gaSvebidan 13.90 16.18 16.00 16.28 0.28 1.75
1.5.4. eleqtrul qselebSi eleqtroenergiis danakargebi
2007 wels Sesyidulia 1936,8 mln. kvt.sT eleqtroenergia. gadacemis dros danakargebma Seadgina 36,9 mln. kvt.sT. qselSi gaSvebam Seadgina 1899,9 mln. kvt.sT.
momxmarebelTaTvis sasargeblo gaSvebam Seadgina 1406.2 mln. kvt.sT. ss “Telasis” qselSi
eleqtroenergiis jamurma danakargebma Seadgina 493,7 mln. kvt.sT, rac 93,4 mln. kvt.sT
naklebia, vidre 2006 wels. 2007 wels eleqtroenergiis danakargebis sididem qselSi
gaSvebasTan dakavSirebiT Seadgina 26,0%, 2006 wels 29,6% SedarebiT.
24
2007 wels danakargebis Sesamcireblad RonisZiebebis ganxorcieleba
2007 wels danakargebis SedarebiTi sididis Semcirebas, gasul welTan SedarebiT,
adgili hqonda saorganizacio-teqnikuri RonisZiebebis xarjze, maT Soris, eleqtrul
qselebSi (aRricxvis kvanZebis gatana momxamreblis teritoriis sazRvrebs gareT)
eleqtroenergiis aRricxvis sistemis srulyofiT.
danakargebis Sesamcireblad ganxorciebuli RonisZiebebis farglebSi, Sesrulebulia 0,4 kv sx-is sarekonstruqcio samuSaoebi (araizolirebuli sadenebis Secvla Tis-iT). sul
Secvlilia xazebis 338 km, gatanilia mricxvelebi abonentTa teritoriis sazRvrebs gareT,
16919 abonentisaTvis axali izolirebuli Semyvanebis mowyobiT. 0,4 kv sx-is
rekonstruqciis proeqtiT ganxorcielda gadasvla erTfaziani xazidan samfazianze,
mimdebare s/q Soris datvirTvis optimaluri gadanawileba, fazebis mixedviT datvirTvis
Tanabari gadanawileba.
eleqtroenergiis danakargebis dinamika qselSi gaSvebasTan dakavSirebiT mimarT 2004-
2007 wlebSi
0
500
1000
1500
2000
2500
Sesyiduli
eleqtroenergia
danakargebi gadacemisas
qselSi gaSveba teqnologiuri
danakargebikomerciuli danakargebi
gaSveba
mln. kvt.sT 1936.8
36.9
1899.9
235.6 258.1
1406.2
05
10 15 20 25 30 35 40 45
2004 weli 2005 weli 2006 weli 2007 weli
danakargebi, sul teqnologiuri danakargebi komerciuli danakargebi
qselSi gaSvebis % 39,4
26,4
13,0
35,2
22,2
13,0
29,6
16,9
12,7
26,0
13,6
12,4
25
1.5.5. eleqtroenergiis aRricxvis mdgomareoba, ekaas-is danergva
eleqtroenergiis aRricxvisTvis ZiriTadad gamoiyeneba induqciuri
eleqtromricxvelebi. eleqtroenergiis Sesyidvis wertilebSi da msxvili
momxmareblebisaTvis damontaJebulia cifruli eleqtromricxvelebi. kompaniaSi aris
saqarTvelos saxstandartis mier eleqtromricxvelebis atestirebuli laboratoria.
laboratoriaSi xorcieldeba yvela eleqtromricxvelis dakalibreba da daluqva da,
agreTve eqspluataciaSi arsebuli eleqtromricxvelebis saeqsperto Semowmeba. kompania
Tavisi xarjebiT awarmoebs wundebuli, dazianebuli da arazusti mricxvelebis Secvlas.
damuSavebis procesSia proeqti ekaasgs. mimdinareobs winasaproeqto Semowmeba da
qselis topologiis gaTvaliswinebiT konfiguraciis SerCeva. ss “TelasSi” ekaasgs-s
Seqmnis da danergvis ZiriTadi mizania eleqtroenergiis da simZlavris aRricxvis Sesaxeb zusti, sarwmuno da legitimuri informaciis uzrunvelyofa eleqtroenergiis
momwodeblebTan urTierTangariSsworebisTvis.
1.5.6. teqnikuri zedamxedveloba eleqtroqseluri meurneobis obieqtebis mdgomareobaze
ss “Telasi” 2007 wlis 1-l naxevarSi zedamxedvelobis ganyofilebis ZalebiT,
yvela klasis Zabvis eleqtroqselis obieqtebze, sruli moculobiT axorcielebda
saorganizacio-teqnikur, sainformacio-meTodur, sazedamxedvelo da profilaqtikuri
RonisZiebebis kompleqss, romelic miznad isaxavda xanZrebis, avariebis da sxva
teqnologiuri darRvevebis acilebas, mowyobilobebis da personalis saeqspluatacio saimedoobis gazrdas, avariulobis da tramvatizmis Semcirebas.
ganyofilebis saerTo saStato raodenoba Seadgens 5 adamians, maT Soris – 4
adamiani inspeqtorebis personalia.
eleqtroqselis sakontrolo obieqtebze Catarebuli Semowmebebis Sejerebuli
monacemebi moyvanilia cxrilSi.
eleqtroqselis obieqtebis Catarebuli Semowmebebis Sejerebuli monacemebi
№№ cnobebi Semowmebebis Sesaxeb 2005 weli
2006 weli
2007 weli
1 2 4 5 6 1 obieqtebis Semowmebis saerTo ricxvi 2256 1965 1717 2 miwerilobaTa raodenoba 292 183 165 3 miwerilobebSi RonisZiebaTa raodenoba 1460 1098 1024 maT Soris:
3.1 Sesrulebuli 1168 879 844 3.2 gadavadebuli RonisZiebebi 292 219 180
26
saangariSo periodis ganmavlobaSi, sazogadoebis qvedanayofebSi xorcieldeboda
sayovelTao Semowmebebi, personalis mier Sromis dacvis da samrewvelo usafrTxoebis
moTxovnaTa dacvis nawilSi. Semowmebebis Sedegebis mixedviT Catarda analizi, gamovlinda
travmasaSiSi situaciebi da faqtorebi, SemuSavda RonisZiebebi maT aRsakveTad.
avariuloba. teqnologiuri darRvevebi
2007 wels ss “Telasis” eleqtruli qselebis muSaobisas sul moxda 9149
teqnologiuri darRveva (incidenti), 2006 wels momxdar 13 299 incidentTan SedarebiT,
rac Seesabameba 31,2% Semcirebas. avariebs aRniSnuli periodis ganmavlobaSi adgili ar
hqonia.
2007 wels eleqtroenergiis gaSvebis danaklisma Seadgina 5102,4 aTasi kvt.sT, rac
gasul welTan SedarebiT 79,2% naklebia. 2007 wels ekonomikurma zaralma Seadgina 523,7 aTasi lari, rac 2006 welTan SedarebiT 75,9% naklebia.
teqnologiuri darRvevebis SemTxvevaTa Semcireba da, Sesabamisad, ekonomikuri
zaralis Semcireba eleqtroenergis gaSvebis danaklisis gamo miRweul iqna eleqtruli
qselebis sareabilitacio samuSaoebis Sesrulebis, maRalefeqturi masalebis danergvis da
eleqtroqselebis momsaxurebis, remontis da rekonstruqciis dros Tanamedrove teqnologiebis gamoyenebis xarjze.
analizma gviCvena, rom mowyobilobebi da eleqtrogadamcemi xazebi, romelTa Zabvaa
0,4 35 da 110 kv, sakmaod saimedoa, mowyobilobebisa da 6/10 kv Zabvis xazebisgan
gansxvavebiT, romelTa dazianeba 2007 wels yvela teqnologiuri darRvevis warmoqmnis
ZiriTadi wyaro iyo. qvemoT cxrilebSi moyvanilia cnobebi 2006-2007 wlebSi incidentebis, avariebis da teqnologiuri darRvevebis Sesaxeb ss “Telasis” eleqtroqselebSi.
cnobebi incidentebisa da avariebis Sesaxeb 2006-2007 wlebSi
№№
maCveneblis dasaxeleba 2006 weli
2007 weli
gadaxra (+/-) %
1 2 3 4 5 61 incidentebi 13299 9149 - 4150 - 31,2 2 avariebi - - - - 3 eleqtroenergiis gaSvebis danaklisi (aTasi kvt.sT) 24480,4 5102,4 - 19378,0 - 79,2 4 ekonomikuri zarali (aTasi lari) 2172,0 523,7 - 1648,3 - 75,9
2006-2007 wlebSi ss “Telasis” eleqtroqselebSi teqnologiuri darRvevebi
Tveebi
incidentebi
eleqtroenergiis gaSvebis
danaklisi (aTasi kvt.sT) ekonomikuri zarali
(aTasi lari) 2006 2007 2006 2007 2006 2007
1 2 4 6 7 9 10
27
ianvari 1492 775 11,634.5 458.7 968.0 47.6 Tebervali 1289 826 620.4 403.1 51.5 41.7 marti 1462 973 1,437.4 522.8 119.3 54.1 aprili 1614 868 1,117.8 472.5 92.6 48.8 maisi 1127 719 644.1 477.5 53.2 48.8 ivnisi 961 623 1,495.2 398.8 126.3 40.6 ivlisi 1249 754 1,285.9 393.4 128.7 40.0 agvisto 789 597 1,246.2 367.1 124.2 37.2
seqtemberi 800 574 998.9 287.2 100.6 29.1 oqtomberi 672 624 520.1 348.0 52.1 35.2 noemberi 993 937 1,602.6 507.5 162.3 51.9 dekemberi 851 876 1,877.3 465.8 193.5 48.7
sul 13 299 9146 24 480.4 5102.4 2 172.0 523.7
1.5.7. ss “Telasis” eleqtrul qselTan teqnologiuri mierTebebi 2005 – 2007 wlebis
ganmavlobaSi
ukanaskneli sami wlis
ganmvlobaSi ganxorcielda 7048 teqnologiuri mierTeba
momxmarebelTa eleqtrul
qselTan, saerTo jamuri
simZlavriT 222,9 aTasi kvt. aqedan 6855 mierTeba saerTo jamuri simZlavriT 106,2 aTasi kvt Zabvaze 0,4 kv (mierTebebis saerTo simZlavris 48 %) da 193 mierTeba saerTo jamuri
simZlavriT 116,7 aTasi kvt Zabvaze - 6/10 kv (mierTebebis saerTo simZlavris 52%).
№№
mierTebis
simZlavre
sruli mierebebis raod-ba xelSekrulebebis da tp mixedviT, c
mierTebis faqtobrivi simZlavre, aTasi kvt
2005 weli 2006 weli 2007 weli
2005 weli 2006 weli 2007 weli
1 2 3 4 5 6 7 8 1 6 -10 kv 41 71 81 24,2 37,3 55,2 2 0,4 kv 1850 2137 2868 31,5 38,6 36,1 sul 1891 2208 2949 55,7 75,9 91,3
1.5.8. saremonto saqmianobis organizeba
ss “Telasis” eleqtroqseluri obieqtebis teqnikuri momsaxureba da remonti
xorcieldeba gamanawilebeli qselis departamentis samsaxurebis da mowveuli
kontragentebis mier. eleqtrogadamcemi xazebis remonti xorcieldeboda maTi teqnikuri
0
10
20
30
40
50
60
6 - 10 кВ 0.4 кВ2004 год 2005 год 2006 год 2007 год
тыс.кВт55,2
18,724,2
37,3 36.1
21,0
31,5
38,6
28
mdgomareobidan gamomdinare, “mowyobilobebis teqnikuri momsaxurebisa da remontis
organizebis” moqmedi wesebis dacviT. qvesadgurebis mowyobilobebis remonti
xorcieldeboda mowyobilobebis mwarmoebeli qarxnebis wesebiT, instruqciebiT da
moTxovnebiT gansazRvrul vadebsa da moculobebSi. 2007 wels remontisaTvis gaRebulma faqtobrivma xarjebma Seadgina 2,904 milioni
lari, rac gegmiT gaTvaliswinebulze 0,981 milioni lariT naklebia. qvemoT warmodgenilia
Sesrulebul samuSaoTa struqtura da aRweriloba.
eleqtruli qselebis remonti 2005 – 2007 wlebSi
(aTasi lari)
№№
dasaxeleba
2005 weli
2006 weli
2007 weli gegma faqt. gadaxra
(+/-) % 1 2 3 4 5 6 7 8 1 sayrdenebi 7.00 5.30 30.70 43.90 13.20 43.1 2 sadenebi 60.00 47.70 3015.10 1,233.30 - 1,781.80 - 59.1 3 kabelebi 963.00 1,210.30 351.40 668.50 317.10 90.3 4 mowyobiloba qvesadgurebze 236.00 184.00 231.30 527.00 295.70 127.8 5 Senobebi da nagebobebi 11.00 19.20 87.80 114.60 26.80 30.5 6 sxva obieqtebi eleqtrul qselebSi 274.00 134.00 168.50 316.10 147.60 87.6 7 Arasawarmoo sferos obieqtebi - - 197.40 197.4 0 0 sul 1,551.00 1,600.30 3884.80 2903.50 - 981.30 - 25.3
remontebis struqtura 2007 wels
Sesrulebuli samuSaoebis aRwera: sayrdenebi. faqtobrivma danaxarjebma Seadgina 43,9 aTasi lari – sayrdenebis Semowmeba da gamagreba, traversebis da damiwebis konturis (elementebis) remonti da Secvla. sadenebi. faqtobrivma danaxarjebma Seadgina 1 233,3 aTasi lari – sadenebis gawyvetis da gadawvis (izolatoris yelze, malze) SemTxvevaSi zomamcire monakveTebiT remonti da
Secvla, sadenebis daWimulobis regulireba, sahaero xazebze gabaritebis darRvevis aRmofxvra. samagri armaturis manWvlisebri izolatorebis remonti da Secvla. kabelebi. faqtobrivma danaxarjebma Seadgina 668,5 aTasi lari – kabelis saavario remonti dazianebis adgilebSi – quroebis (SemaerTebeli da kiduri) dayeneba sakabelo CanarTiT.
37%
29%
6%
17%
11%kabelebi
mowyobilobebi qeesadgurebze
Senoba-nagebobebi
sxva obieqtebi arasawarmoo sferos obieqtebi
29
sakabelo xazis zomamcire monakveTebis saavario remonti – gadamwvari (darRveuli)
monakveTis Secvlis, SemaerTebeli quroebis dagrovebis monakveTis amoWris da
dabrkolebis acilebis mizniT. mowyobiloba qvesadgurebze. faqtobrivma danaxarjebma Seadgina 527,0 aTasi lari – mowyobilobis revizia da regulireba, mowyobilobis dazianebuli da gacveTili arasabazo
elementebis, saltesadenebis, SeerTebebis, damiwebis konturis, metalokonstruqciebis,
karadebisa da karebis remonti da Secvla. transformatorebisa da sxva zeTSevsebuli
aparatebis zeTiT Sevseba, Senobebis Senaxva, saketebis dayeneba, ganaTebis remonti da
naTurebis Secvla, warwerebis Sesruleba.
Senobebi da nagebobebi. faqtobrivma danaxarjebma Seadgina 114,6 aTasi lari –sawarmoo Senobebis remonti da teritoriebis SemoRobva, ksq metalokonstruqciebis da sxva
nagebobebis remonti. sxva obieqtebi eleqtrul qselebSi. faqtobrivma danaxarjebma Seadgina 316,1 aTasi lari –
qvesadgursgare mowyobilobis remonti, gazomvis saSualebaTa da aRricxvis kvanZebis remonti, xelsawyoebis SeZena da remonti, laboratoriuli mowyobilobis
makompleqteblebisa da satransformatoro saamqros teqnologiuri mowyobilobis remonti
da sxva. arasawarmoo sferos obieqtebi. faqtobrivma danaxarjebma Seadgina 197,4 aTasi lari.
1.6. saqmianoba energogasaRebis dargSi 1.6.1. satarifo politika
sazogadoebisTvis tarifs adgens saqarTvelos erovnuli energomaregulirebeli
komisia (semeki) sazogadoebis mier wardgenili Sesabamisi ganacxadis ganxilvis Semdeg. tarifis Secvlis Sesaxeb ganacxadis wardgenis ufleba sazogadoebas aqvs weliwadSi orjer.
saangariSo periodSi moqmedebda semek-is 2006 wlis 15 maisis №18 dadgenilebiT dadgenili
tarifebi (yvela tarifi moyvanilia dRg-s gareSe): eleqtroenergiis ganawilebis tarifebi
№№ Zabva TeTri/kvt sT
30
1 220/380 volti (saSualod) 8.08 2 6 - 10 kilovolti 7.138 3 35 - 110 kilovolti 1.8
eleqrtoenergiis samomxmareblo tarifebi
eleqtroenergiis Sesyidvis tarifebi ss “Telasis’ momxmareblebisTvis
№№ Zabva TeTri/kvt sT
1 220/380 volti (saSualod) 13.56 2 6 – 10 kilovolti 12.618 3 35 – 110 kilovolti 7.28 mosaxleobis socialuri dacvis damatebiTi garantiebis Sesaqmnelad da
eleqtroenergiis racionaluri gamoyenebis xelSewyobisTvis, Tbilisis macxovreblebisTvis,
romlebic arian ss “Telasis” abonentebi 220/380 volt Zabvaze, eleqtroenergiis Sesyidvis
tarifebi dadgenilia moxmarebuli eleqtroenergiis moculobis Sesabamisad:
№№ TveSi moxmarebuli eleqtroenergiis raodenoba TeTri/kvt sT 1 100 kvt-sT CaTvliT 11.424 2 101 kvt-sT-dan 300 - mde CaTvliT 13.56 3 301 kvt-sT da zemoT 14.998
eleqtroenergiis Sesyidvis tarifebi (sabiTumo) gamanawilebeli kompaniebisa da
pirdapiri momxmareblebisTvis
№№ dasaxeleba TeTri/kvt sT
1
warmoebis saSualoSewonili tarifi (importisa da eleqtroqselSi
normatiuli danakargebis komponentis CaTvliT)
4.615 2
eleqtroenergiis gadacemis tarifebi: a) Sps “saqarTvelos saxelmwifo eleqtrosistema”: 35-110-220 kv
6-10 kv b) ss «saqrusenergo»
0.535 1.115 0.18
3
eleqtroenergiis dispetCerizaciis tarifi (Sps “saqarTvelos saxelmwifo
eleqtrosistema”)
0.15 sul: 35_110_220 kilovolti 5.48 sul: 6_10 kilovolti 6.06
momsaxureba eleqtroenergiis tarnzitze
№№ Zabva TeTri/kvt sT
1 220/380 v (saSualo) 3.6 2 6 - 10 кВ 2.59 3 35 - 110 кВ 1.275
eleqtroenergiis mwarmoeblebisTvis gayidvebis dadgenili tarifebi (ss”Telasis” momwodeblebi 2007 w)
№№ dasaxeleba
ganzomilebis
erTeuli
maCvenebeli
1 2 3 4 1 Sps «mtkvari energetika» lari/kvt sT 0.09110 2 ss «xramhesi - 1» lari/kvt sT 0.01760 3 ss «xramhesi - 2» lari/kvt sT 0.01510 4 orTaWalhesi lari/kvt sT 0.02500
31
5 engurhesi lari/kvt sT 0.01187 6 xadori hesi lari/kvt sT 0.07160 7 Jinvalhesi lari/kvt sT 0.01830 8 rionhesi lari/kvt sT 0.03500 9 varcixe hesi lari/kvt sT 0.01250
10 zahesi lari/kvt sT 0.01420 11 eleqtroenergiis komerciuli operatori lari/kvt sT 0.07532
1.6.2. eleqtroenergiis Sesyidva
eleqtroenergiis Sesyidva xorcieldeba “saqarTvelos eleqtroenergiis (simZlavris)
bazris wesebis” Tanaxmad. eleqtroenergiis Sesyidvebis aucilebeli struqtura – kompaniis wliuri moTxovnilebis aranakleb 32% Sesyidul unda iqnes ZviradRirebuli wyaroebisgan. eleqtroenergiis ZviradRirebuli wyaroebia – Tes-is mier gamomuSavebuli eleqtroenergia; importirebuli eleqtroenergia; axali hes-ebis (romlebic eqspluataciaSi Sevida
01.09.2004-dan) mier gamomuSavebuli eleqtroenergia.
№№
dasaxeleba Sesyiduli
eleqtroenergiis
moculoba
(mln. kvt sT)
wili
Sesyidvis
saerTo
moculobaSi (%)
1 2 3 4 1 Sesyiduli eleqtroenergia, sul 1936,800 100 maT Soris:
1.1.1 eleqtroenergiis komerciuli operatori 286,124 14,8 1.1.2 Sps «mtkvari energetika» 453,141 23,4 1.1.3 ss «xramhesi - 1» 237,890 12,3 1.1.4 ss «xramhesi – 2» 183,099 9,5 1.1.5 xadori hesi 20,482 1,1 1.1.6 orTaWalhesi 78,672 4,1 1.1.7 zahesi 125,564 6,5 1.1.8 engurhesi 392,931 20,3 1.1.9 Jinvalhesi 45,815 2,4
1.1.10 rionhesi 75,500 3,9 1.1.11 varcixe hesi 0,646 0,03 1.1.12 danakargebi mZ 36,990 1,9
maTgan dss “inter rao ees”-is Svilobili kompaniebi 874,130
45,10
Sesyiduli
eleqtroenergiis
struqtura
1.6.3.eleqtroenergiis moxmarebis struqtura
54,9%
45,1%Поставщики внутреннего рынка
Дочерние компании ЗАО "ИНТЕРРАО ЕЭС"
32
2007 wels eleqtroenergiis sasargeblo gaSvebis saerTo raodenobam Seadgina 1 399,0 mln kvt.sT. qvemoT moyvanilia 2005-2007 wlebis ganmavlobaSi eleqtroenergiis
moxmarebis struqtura abonentTa kategoriebis mixedviT. ( aTasi kvt. sT )
№№
dasaxeleba
2005 weli
2006 weli
2007 weli
gegma
faqt. gadaxra
(+/-) % 1 2 3 4 5 6 7 8 1 mosaxleoba 663,0 728,0 706,5 716,8 10,3 1,5 2 komerciuli organizaciebi 439,0 478,0 511,1 532,4 21,3 4,2 3 sabiujeto organizaciebi 222,0 90,0 99,4 89,5 - 9,9 - 10,04 ltolvilebi - 98,8 78,0 64,1 - 13,9 - 17,95 centraluri momxmareblebi 2,0 4,2 2,7 3,4 0,7 25,2 sul 1611,0 1720,22 1397,8 1406,2 0,7 25,2
2007 wels eleqtroenergiis moxmarebis struqtura
1.6.4. eleqtroenergiis gayidva
eleqtroenergiis gayidvis saerTo moculobam 2007 wels Seadgina 189,83 mln lari (dRg-s gareSe), rac gegmiT gaTvaliswinebulze 10,18 mln lariT metia. (mln lari dRg-is gareSe)
№№
dasaxeleba
2005 weli
2006 weli
2007 weli
gegma
faqt gadaxra (+/-) %
1 2 3 4 5 6 7 8 1 mosaxleoba 67,32 86,52 93,70 100,09 6,39 6,82 2 sxva pirdapiri momxmareblebi
* 69,72 79,06 85,95 89,74 3,79 4,4
sul gyidvebi 137,04 165,58 179,65 189,83 10,18 5,7 *) sxva pirdapiri momxmareblebi: komerciuli seqtori, sabiujeto seqtori, ltolvilebi da centraluri momxmareblebi.
51,0%
6,4% 4,5%
37,9%
0,2%mosaxleoba komerciuli organizaciebi
sabiujeto organizacibi
ltolvilebi centraluri momxmareblebi
33
1.6.5. moxmarebuli eleqtroenergiis mosakrebeli
moxmarebuli eleqtroenergiis mosakreblis saerTo moculobam 2007 wels Seadgina 181,16 mln lari, (dRg-s gareSe), rac gegmiT gaTvaliswinebulze 4,44 mln lariT metia.
(mln lari)
№№
dasaxeleba
2005 weli
2006 weli
2007 weli gegma faqt gadaxra
(+/-) % 1 2 3 4 5 6 7 8 1 mosaxleoba 60,040.00 76,280.00 88,100.00 94,600.00 6,500.00 7,38 2 sxva pirdapiri momxmareblebi 61,670.00 67,340.00 88,620.00 86,560.00 - 2,06 - 2,3 sul mosakrebeli 121,710.00 143,620.00 176,720.00 181,160.00 4,44 2,5
eleqtroenergiis pirdapir momxmareblebze gayidvebidan mosakrebelma 2007 wels Seadgina
– 95,4 %, 2006 wlis 86,7 % SedarebiT.
1.6.6. saabonento debitoruli davalianeba moxmarebuli eleqtroenergiis saabonento debitoruli davalianebis done 2007 wels
Semcirda 43,119 mln lariT da Seadgina 175,279 mln lari. debitoruli davalianebis
Semcireba 2007 wlis dasawyisidan moxda momxmarebelTa mier moxmarebuli eleqtroenergiis
safasuris Segrovebis gazrdis xarjze momxmarebelTa Semdegi jgufebisgan: komerciuli organizaciebi, sabiujeto organizaciebi da ltolvilebi. qvemoT moyvanilia saabonento debitoruli davalianebis struqtura.
(aTasi lari)
№№
dasaxeleba
2007wlis
01 ianvrisTvis
2008 wlis 01 ianvrisTvis
gadaxra (+/-) %
1 2 3 4 5 6 1 mosaxleoba 119,993.00 124,978.00 4,985.00 4,2 2 komerciuli organizaciebi 35,060.00 32,719.00 - 2,341.00 - 6,7 3 sabiujeto organizaciebi da ltolvilebi 60,240.00 14,400.00 - 45,840.00 - 76,0 4 centraluri momxmareblebi 3,105.00 3,183.00 78.00 2,5 sul 218,398.00 175,279.00 - 43,119.00 - 19,7
71%
19%
8% 2%mosaxleoba
komerciuli organizaciebi sabiujeto organizacibi da ltolvilebi
centraluri momxmareblebi
34
1.7. sazogadoebis sainvesticio saqmianoba
sainvesticio saqmianobas sazogadoeba qmnis ekonomikuri efeqturobis da
mizanSewonilobis principebidan gamomdinare. sainvesticio politikis formirebis mizniT
sazogadoebis sameTvalyureo sabWos mier mowonebul iqna “ss Telasis” 2006-2008 wlebis
periodis saSualovadiani sainvesticio programa”, romelSic Camoyalibebulia, sazogadoebis saqmianobis ZiriTadi perspeqtiuli mimarTulebebi: komerciuli danakargebis Semcireba, avariulobis Semcireba, eleqtroqselis saimedoobis da usafrTxoebis amaRleba da sawarmoo simZlavreebis gafarToeba.
1.7.1. sazogadoebis 2005-2007 wlebis sainvesticio gegmis Sesruleba
sazogadoebis sainvesticio dabandebebma 2007 wels Seadgina 37,754 mln lari, rac 15,029 mln lariT metia 2006 welze da gegmiT gaTvaliswinebulze 3,996 mln lariT naklebia.
№№
maCveneblis dasaxeleba 2005 weli
2006 weli
2007 weli (mln lari) gegma faqt gadaxra
(+/-) % 1 2 3 4 5 6 7 8 1 investiciebi rekonstruqciaSi da
modernizaciaSi 11,759.00 20,791.00 40,020.00 36,150.00 - 3,870.00 - 10.0
maT Soris: 1.1 investiciebi saabonento seqtorSi 7,044.00 12,170.00 17,530.00 20,323.00 2,793.00 16.0 1.2 investiciebi m/Z da d/Z qselSi 4,715.0 8,621.00 22,493.00 15,827.00 6,666.00 - 30.0 2 kapitaluri remonti 190.00 114.00 173.00 503.00 33.00 190.0 3 sxva (Zs da aa sameurneo danisnulebis) 864.00 1,820.00 1,556.00 1,101.00 - 455.00 - 29.0
sul investiciebi ZiriTad kapitalSi 12,813.00 22,725.00 41,750.00 37,754.00 - 3,996.00 10.0
2,9%1,3%
53,8%42,0%
saabonento seqtori
m/Z da d/Z elqselebi
kapitaluri remonti
sxva Zs da aa
investiciebis struqtura 2007 wels
35
Sesrulebuli samuSaoebis aRwera:
investiciebi saabonento seqtorSi. investiciebma saabonento seqtorSi Seadgina 20,323 mln
lari. Sesrulda Semdegi samuSaoebi: • aRricxvis kvanZebis gamotana 16919 abonentisTvis; • aRricxvis kvanZebis aRdgena 4574 abonentisTvis; • Tis-is montaJi saerTo sigrZiT 230 km; • ekaas-is mowyobilobis montaJi 110/35 kvt 30 q/s-ze . investiciebi maRali Zabvisa da dabali Zabvis qselebSi. investiciebma maRali Zabvisa da
dabali Zabvis qselebSi Seadgina 15,827 mln lari. Sesrulda Semdegi samuSaoebi: • 110/35 kv 3 q/s-ze dawyebulia 110 kv Rgm mSenebloba, maTgan erTi dasrule-bulia,
110(35) kv erT qvesadgurze ganxorcielda 110/10/6 kv Zalovani transformatoris Secvla, 110(35) kv sam qvesadgurSi dasrulda gm - 10/6 kv mSenebloba Sesabamisi sakabelo
arxebiT da akumulatorTa batareebiT, Catarda retrofiti gm - 10 kv da 110/35 kv 6 qs; • 110/35 kv segx-ze ganxorcielda xazis da mexdacvis gvarlebis Secvla, mzidi
sayrdenebis aRdgena;
• daidga 5 axali qksq, aSenda eleqtroteqnikuri nawili cgm 3269, dawyebulia
cgp0100-s mowyobilobis rekonstruqcia da sakabelo estakadis mSenebloba qs “mTawminda”
– cgp4055, cgp-Si Catarda 79 Semyvanis retrofiti, Seicvala 480 cali gm-10/6/0,4 kv
da 67 cali 10/6/0,4kv Zalovani transformatori, mTlianad Seicvala daaxloebiT 8km
sx-10 kv da 1,4 km sx-0,4kv; • ganxorcielda sakabelo egx-10/6 kv mTliani da nawilobrivi Secvla 47 km
sigrZeze; • ganxorcielda Zalovani transformatorebis kapitaluri remonti 10/6/0,4 kv - 72c da sx-is 10/6kv monakveTebis– 4,6km.
kapitaluri remonti. investiciebma sawarmoo da arasawarmoo Senobebisa da nagebobebis
kapitalur remontSi Seadgina 0,503 mln lari. ganxorcielda, rogorc sawarmoo, ise arasawarmoo Senoba-nagebobebis kapitaluri remonti. sxva saxis dabandebebi Zs-sa da aa-Si. 2007 wlis ganmavlobaSi sazogadoebam SeiZina ZiriTadi
saSualebebi da aramaterialuri aqtivebi 1,101 mln laris TanxiT. Sesyidul iqna
kavSirgabmulobis saSualebebi, orgteqnika da kompiuterebi, programuli uzrunvelyofa,
nagebobebi da miwis nakveTi da sxva (lizingi).
1.7.2. 2007 wels sainvesticio saqmianobis dafinansebis wyaroebi
0
10
20
30
40
2005 weli 2006 weli 2007 weli
sul investiciebi ZiriTad kapitalSi investiciebi saabonento seqtorSiinvesticiebi m/Z da d/Z qselebSi investiciebi kapitalur remontSi sxva investiciebi
?
mln lari
sazogadoebis investiciebis dinamika 2005-2007 wlebSi
36
samuSaoebis da proeqtebis dafinansebis wyaros warmoadgens sazogadoebis sasesxo da sakuTari saxsrebi. cxrilSi warmodgenilia investiciebis dafinansebis satruqtura.
(aTasi lari)
№№
muxlebis dasaxeleba
gegma
faqt.
gadaxra
(+/-) % 1 2 3 4 5 6 1 sakuTari saxsrebi, sul 16,967.00 14,680.00 - 2,287.00 - 13.5 maT Soris:
1.1 daricxuli amortizacia 6,500.00 4,213.00 - 2,287.00 - 35.0 1.2 sxva sakuTari wyaroebi 10,467.00 10,467.00 0 0 2 moziduli wyaroebi, sul 24,783.00 23,074.00 - 1,709.00 - 6.9 maT Soris:
2.1 sabanko kreditebi 11,394.00 11,394.00 0 0 2.2 sesxebi 13,389.00 11,680.00 - 1,709.00 - 6.9
aqedan korporaciuli sesxebi 13,389.00 11,680.00 - 1,709.00 - 6.9 sul 41,750.00 37,754.00 - 3,996.00 - 9.6
SeniSvna: korporaciul sesxebs miekuTvneba yvela saxis sasesxo operaciebi inter rao ees-
is jgufis kompaniebTan, sasesxo xelSekrulebebis, cesiebis, savalo fasiani qaRaldebis yidvis da sxv. CaTvliT.
investiciebis dafinansebis struqtura 2007 wels
1.7.3. sazogadoebis 2008 wlis sainvesticio gegmebi
2008 wels sazogadoebis sainvesticio dabandebebi Seadgens 38,022 mln lars. amasTan,
sazogadoeba gegmavs investiciebis dafinanseba ganaxorcielos, ZiriTadad, sakuTari
saxsrebiT. maT Soris sainvesticio programiT gaTvaliswinebulia Semdegi proeqtebis
realizacia: • «aRricxvis kvanZebis gamotana da qselis mowesrigeba» 9 907 abonentisTvis; • «Tis-is montaJi» 16 841 abonentisTvis; • «kabelebis gamotana sardafebidan» 49 983 abonentisTvis;
31,0%
30,0%
39,0%sakuTari saxsrebi
sabanko kreditebi
korporaciuli sesxebi
37
• «axali abonentebis mierTebis mizniT qselis rekonstruqcia da gafarToeba»; • m/Z da d/Z qselebis gadaiaraRebisaTvis gankuTvnili investiciebi;
1.8. saqmianoba Sesyidvebis dargSi
1.8.1. zogadi cnobebi. Sesyidvis saqmianobis organizeba
Sesyidvis saqmianoba ss “TelasSi” xorcieldeba saqarTvelos kanonmdeblobis da “ss
“Telasis” saWiroebisaTvis saqonlis, samuSaoebis, momsaxurebis reglamentirebuli
Sesyidvis wesis Sesaxeb” debulebis safuZvelze, romelic ss “Telasis” sameTvalyureo
sabWom 2005 wlis 14 noembers daamtkica (oqmi № 11). qvemoT moyvanilia ss “TelasSi”
Sesyidvebis miRebuli sqema, sazogadoebis im struqturuli erTeulebis miTiTebiT,
romlebic pasuximgebeli arian Sesyidvis garigebis organizaciasa da gaformebaze.
ss “Telasis” saWiroebisTvis saqonlis,
samuSaoebis, momsaxurebis Sesyidva
eleqtroenergiis Sesyidva. satranzito
momsaxureba da infrastruqt.organiz.
momsaxureba
reglamentirebuli Sesyidvebi
momsaxureba da
xarjebi pirdapiri
xelSekrulebebiT
sakonkurso
Sesyidvebi
arareglamentirebuli Sesyidvebi
konkurs-gareSe reglamentirebuli Sesyidvebi
fasebis daxuruli moTxovna
Sesyidva erTaderTi
wyarosgan
sxva Sesyidvebi pirdapiri xelSekrulebebiT
( 12500 laramde)
logostikis departameti
eleqtroenergiis Sesyidvebis
departamenti logostikis departameti
Ria konkursi
fasebis Ria moTxovna
winadadebebis daxuruli
moTxovna
38
sazogadoebaSi reglamentirebul SesyidvebTan dakavSirebuli garigebebis
gaformebasa da organizebas axorcielebs calke struqturuli qvedanayofi – logistikis
departamenti. eleqtroenergiis Sesyidvebis departamenti axorcielebs eleqtroenergiis
SesyidvebTan dakavSirebuli garigebebis, eleqtroenergiis satranzito da erovnuli energobazris infrastruqturuli organizaciebis momsaxurebasTan dakavSirebuli
garigebebis gaformebasa da organizebas. pirdapiri xelSekrulebebiT garigebebis organizeba
da gaformeba, saqmianobis mimarTulebis Sesabamisad, xorcieldeba sazogadoebis
pasuxismgebeli struqturuli qvedanayofebis mier.
1.8.2. cnobebi 2007 wlis Sesyidvebis Sesaxeb
2007 wlis ganmavlobaSi Sesyidvebi xorcieldeboda Sesyidvebis damtkicebuli
wliuri kompleqsuri programis safuZvelze. Catarda 113 konkursi da reglamentirebuli
konkursgareSe Sesyidva. saangariSo periodSi ss ”TelasisTvis” saWiroebisTvis
momsaxurebis, saqonlis, samuSaos Sesasyidad gaRebuli faqtobrivi xarjebis saerTo
moculobam Seadgina 31,70 mln lari, rac dagegmilze 11,9 mln lariT naklebia. aqedan 21,50 mln lari (faqtobrivi Sesyidvebis saerTo moculobis 67,7 %) Seadgina sakonkurso
SesyidvebisaTvis gaRebulma xarjebma da 10,20 mln lari (faqtobrivi Sesyidvebis saerTo moculobis 32,3 %) reglamentirebuli konkursgareSe SesyidvebisaTvis gaRebulma xarjebma.
2007 wels wkSp-is Seusrulebloba gamoiwveuli iyo sazogadoebis 2007 wlis biznes-gegmis koreqtirebis mier. cxrilSi moyvanilia angariSi 2007 wlis ganmavlobaSi wkSp-is
Sesrulebis Sesaxeb.
reglamentirebuli
Sesyidvebis struqtura
Sesyidvebis saxeobis
mixedviT 2007 wlis
ganmavlobaSi
sabuRaltro aRricxvis da
angariSgebis departamenti sazogadoebasTan
urTierTobis departamenti
ekonomikisa da finansebis
departamenti
3,4%
2,7%
10,0%
16,2%
67,7%
Открытый конкурс
Открытый запрос цен
Закрытый запрос цен
Закрытый запрос предложений
Единственный источник
39
№№ dasaxeleba raodenoba
Sesyidvebis saerTo
Rirebuleba dRg-iT
(mln lari)
% Sesyidvebis
saerTo Tanxidan
1 2 3 4 5 1 Ria konkursi 35 21,466 67,7 2 fasebis Ria moTxovna 34 3,169 10,0 3 fasebis daxuruli moTxovna 20 0,865 2,7 4 winadadebebis daxuruli moTxovna 13 5,119 16,2 5 Sesyidva erTaderT wyarosTan 11 1,069 3,4 sul 113 31,688 100,0
r
reglamentirebuli Sesyidvebis struqtura saqmianobis saxeobebis mixedviT 2007 wlis
ganmavlobaSi
№№ dasaxeleba raod-ba
Sesyidvebis saerTo
Rirebuleba dRg-s CaTvliT (mln lari)
% Sesyidvebis
saerTo Tanxidan
1 2 3 4 5
1 axali mSenebloba da eleqtroqseluri
obieqtebis gafarToveba - - -
2 eleqtroqseluri obieqtebis rekonstruqcia
da teqnikuri gadaiaraReba 55 24, 829 78,4
3 energosaremonto (saremonto) warmoeba,
teqnikuri momsaxureba 38 5,640 17,8
4 st –Sesyidvebi 7 0,528 1,7
5 samecniero-teqnikuri da sacdel-
sakonstruqtoro samuSaoebi - - -
6 sakonsultacio momsaxureba - - - 7 SemfasebelTa momsaxureba 2 0,173 0,5 8 sxva Sesyidvebi 11 0,518 1,6 sul 113 31,688 100
0,5%1,6%1,7%17,8%
78,4%
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1.9. sazogadoebis kavSirgabmulobis qselis da sainformacio
teqnologiebis ganviTareba
1.9.1. ss “Telasis” kavSirgabmulobis korporaciuli qseli
ss “Telasis” korporaciuli kavSirgabmulobis qseli, ZiriTadad, Seqmnilia
magistraluri sakabelo, kavSirgabmulobis radiosareleo xazebis da sxvadasxva tipis
radiosadgurebis bazaze.
korporaciuli qselis kavSirgabmulobis uzrunvelyofa
centralur ofisSi sarTulebs Soris kavSiri, aseve uaxloes Senobebs Soris kavSiri xorcieldeba optikur-boWkovani kabelebiT. kavSiri centralur ofissa da
abonentTa momsaxurebis centrebs Soris xorcieldeba 12 optikur-boWkovani, 8 ADSL-spilenZis kabeliT da 4 radiosadguriT, sami operatoris gamoyenebiT TbilisSi: Wanex, Sanet, Telenet. centraluri ofisis kavSiri «saqenergosTan», fostasa da bankebTan xorcieldeba ADSL-spilenZis kabelebiT. monacemTa gadacema da miReba daSifrulia.
organizaciuli uzrunvelyofa
sazogadoebis kavSirgabmulobis qselis da sainformacio teqnologiebis
ganviTarebis samuSaoebis organizebas axorcielebs sainformacio teqnologiebis
departamenti, romelic uSualod eqvemdebareba sazogadoebis generalur direqtors.
TanamSromelTa saerTo raodenoba – 25 adamiani.
korporaciuli qselis programuli uzrunvelyofa
● Сheck Point – dacvis, marTvis da uSiSroebis programuli uzrunvelyofa. ● Cisco Works 2000 – Cisco-s moywobilobaTa distanciuri marTvis programa.
41
● Trend-Micro – korporaciuli antivirusuli programa.
● MS Exchange – ss “Telasis” eleqtronuli fostis programa. ● Radmin 3.0 – kompiuterebis distanciuri marTvis programa.
gamoTvliTi teqnikis saSualebebiT (gts) aRWurva
№№
dasaxeleba raod-ba
(erTeulebi
s)
maTgan
akmayofilebs
teqnikur
moTxovnebs
saWiroebs modifikacias
saWiroebs Secvlas
1 2 3 4 5 6 1 pk, muSa sadgurebi 772 650 102 20 2 periferiuli mowyobilobebi 204 174 - 30 3 aqtiuri qseluri mowyobiloba 61 36 - 25 4 serveruli mowyobiloba 29 24 - 5
1.9.2. ass “Telasi” da regionebis daSorebuli wertilebi
teqnologiuri kavSirgabmulobis organizebis mizniT ss “TelasSi” gamoiyeneba ass
“meridiani” 500 nomeris tevadobiT (tevadobis gazrdis teqnikuri SesaZlebloba 2000 nomramde). centraluri ifisi, maRali Zabvis 19 qvesadguri, abonentTa momsaxurebis
centrebi: «gldani», «naZaladevi» da «mTawminda» mierTebulia sxvadasxva ВТС. satelefono
kavSiris uzrunvelsayofad gamoiyeneba: optika: ori nakadi 30 xazis gavliT, sul 60 xazi ass 77 -mde, erTi nakadi - 30 xazi MAGTI COM-mde (GSM Operator). spilenZis gayvaniloba: 100 spilenZis gareTa wyvili ass 34-mde (kavSiri qvesadgurebTan da sxva obieqtebTan), romelTagan 8 xazi ganmoiyeneba Call Centre da 12 qalaqTan kavSirisTvis, 9 satranzito xazi.
kavSiri regionebSi: 121 saqalaqo nomeri amc-Si, 22 saqalaqo nomeri gamanawilebebli qselis
departamentis raionul ubnebTan, 27 saqalaqo nomeri m/Z qvesadgurebTan, 50
radiotelefoni m/Z qvesadgurebTan.
racia: 201 racia, aqedan 178 mobiluri, 23 – stacionaluri.
sakabelo meurneoba: КСПП 1х4 – 5162 m, ЭКБП 1х4 – 2730 m, ТПП 100х2 – 2025 m, ТПП 100х2 – 1126 m, МКС 4х4 – 4250 m, optika – 7356 m.
1.9.3. sazogadoebis sainformacio teqnologiebi da biznes-procesebis marTva
enegrogasaRebis mimarTuleba: ● «bilingis» sistema:
- momxmarebelTa gamorTva-CarTvis moduli. - brjenebis (mricxvelebis, denis da Zabvis transformetoebis) moduli. ● balansebis sistema 6/10 kv «fideri – sq». ● komerciuli danakargebis lokalizaciis programuli kompleqsi. ● pretenziebis moduli. teqnikuri mimarTuleba:
42
● sistema gss. ● qselis pasprotizaciis sistema.
● qselis sadispetCero marTvis sistema (damuSavebis stadiaSia)
finansuri mimarTuleba:
● bilingis sistemaSi gadasaxadebis miRebisa da eqsportis mimarTuleba. ● finansuri sistema (Exact): ● sawyobis moduli. ● aqtivebis moduli. ● xelfasebis moduli. ● dokumentebis arqivaciis sistema. ● personalis marTvis sistema. gare servisebi:
● Tbilisis wyalkanali ● Tbilisis dasufTavebis samsaxuri
sainformacio nakadebis marTva xorcieldeba ss “Telasis” erTian korporaciul
qselSi. 2007 wlis mniSvnelovani Sedegebia:
- centralur ofissa da mZqs (qs 35-110 kv) Soris usadeno korporaciuli kavSiris proeqtis I etapis realizacia - ss “Telasis” 20 mZqs ekaas-is I etapis dasruleba.
1.10. sazogadoebis momavali wlis amocanebi da saqmianobis perspeqtivebi.
strategiuli amocanebis gadAwyveta
sainvesticio programis realizaciis dasruleba 2008 wels dadebiTad aisaxeba sazogadoebis saqmianobis finansur Sedegebze. qvemoT cxrilSi moyvanilia “ss “Telasis”
mogebisa da danakargebis gegma-prognozi 2008–2013 wlebis periodisaTvis”, romelic
efuZneba saqarTvelos parlamentis 2006 wlis 7 ivnisis №3190 dadgenilebiT damtkicebul
“saqarTvelos energetikul seqtorSi saxelmwifo politikis ZiriTadi mimarTulebebis
Sesaxeb” saqarTvelos energobalanss, iTvaliswinebs efeqts sainvesticio programidan da moicavs Semdegi finansuri da ekonomikuri maCveneblebis miRwevas:
maCveneblis dasaxeleba zomis
erTeuli
2008 2009 2010 2011 2012 2013
gegma prog. prog. prog. prog. prog.
1 2 3 4 5 6 7 8
amonagebi aTas. lari 222 077 223 298 230 087 238 300 242 165 247 716
xarjebi eleqtroenergiis
Sesyidvaze
aTas. lari
(121599)
(113 027)
(121 245)
(125 621)
(125 490)
(127 279)
samarJo mogeba aTas. lari 100 478 110 270 108 842 112 679 116 675 120 438
xarjebi xelfasebze aTas. lari (39 025) (41 171) (42 426) (43 694) (44 972) (46 260)
43
sxva saoperacio da
arasaoperacio xarjebi
aTas. lari
(30 344)
(25 079)
(20 839)
(21 189)
(22 059)
(22 448)
EBITDA aTas. lari 31 109 44 020 45 577 47 796 49 644 51 730
xarjebi
amortizaciaze
aTas. lari
(8 102)
(12 715)
(11 765)
(10 788)
(10 070)
(9 420)
sufTa procentuli xarjebi
aTas. lari
(9 949)
(7 811)
(6 579)
(4 017)
(2 383)
(750)
mogeba dabegvramde aTas. lari 13 058 23 494 27 234 32 991 37 191 41 560
mogebis gadasaxadi aTas. lari 0 (4 383) (6 774) (7 461) (7 969) (8 189)
sufTa mogeba aTas. lari 13 058 19 111 20 460 25 530 29 222 33 371
2009 wlidan dawyebuli amonagebis saSualo wliuri zrda Seadgens 2,01%, rac,
Sedegad uzunvelyofs wminda mogebis dadebiT dinamikas. Sesabamisad wminda mogebis saSualo
wliuri zrda Seadgens 12,20 %. 2008-2013 wlebSi sazogadoeba ganaxorcielebs xelSemwyob
investiciebs Semdegi mculobiT: (aTas. lari)
maCveneblis dasaxeleba 2008 weli
2009 weli
2010 weli
2011 weli
2012 weli
2013 weli
investiciebi Zs-Si 38 023 28 492 3 856 3 877 3 877 3 898 amasTan, sazogadoebas mocemuli programis dafinansebas gegmavs ZiriTadad sakuTri
saxsrebiT. 2008–2009 wlebSi dagegmilia Semdegi sainvesticio proeqtebis ganxorcieleba: - aRricxvis kvanZebis mowyoba da 0,4 kv qselis rekonstruqcia 9 907 abonentisTvis; - Tis-is montaJi 16 841 abonentisTvis (100 km.) iTvaliswinebs SiSveli 0,4 kv sx
Canacvlebas TviTmzidi izolirebuli sadenebiT (Tis) ak mowyobiT; - kabelis gatana sardafebidan 49 983 abonentisTvis sacxovrebel korpusebSi warmoadgens eleqtroenergiis datacebis aRkveTis zomas da 2009 wels moicavs kabelebis
gatanas damatebiT 92 065 abonentisTvis.
Tavi II. sawarmos qoneba
2.1. sazogadoebis ZiriTadi saSualebebi
2007 wlis 1 ianvridan kompaniam Secvala Tavisi saaRricxvo politika im ZiriTad
saSualebebTan mimarTebiT, romlebic amJamad asaxulia gadafasebul RirebulebaSi. gadafasebis Sedegad Rirebulebis gazrdis aRiareba xdeba uSualod ZiriTadi saSualebebis
gadafasebis rezervebSi, odenobiT, romelic ar aRemateba Rirebulebis wina Semcirebas an
Rirebulebis Semcirebis Sedegagad miRebul zarals, rac asaxulia mogebisa da zaralis
Sesaxeb angariSSi. Rirebulebis Semcirebis aRiareba xdeba mogebisa da zaralis Sesaxeb
angariSSi, odenobiT, romelic ar aRemateba sakuTar kapitalSi asaxuli Rirebulebis wina
zrdas, aseT SemTxvevaSi asaxva xdeba sakuTar kapitalSi. gadafasebis TariRisTvis
dagrovili nebismieri amortizaciis likvidacia xorcieldeba aqtivis mTliani Tanxis
44
xarjze, xolo sufTa naSTis dadgena xdeba Tavidan, aqtivis gadafasebuli Tanxis mixedviT.
rodesac xdeba aqtivis Camowera, namati gadafasebidan gadatanil unda iqnes gaunawilebel
mogebaSi. amortizacia. amortizaciis aRiareba xdeba mogebisa da zaralis Sesaxeb angariSSi, individualuri aqtivebis sasargeblo gamoyenebis vadaze Tanabari daricxvis meTodis
gamoyenebiT. aqtivis amortizacia iwyeba maSin, rodesac igi xelmisawvdomi xdeba
gamosayeneblad. miwis amortizacia ar xdeba. qvemoT moyvanilia sxvadsxva aqtivis
sasargeblo gamoyenebis savaraudo vada: • miwis nakveTebi da Senobebi 50 wlamde
• manqanebi da mowyobilobebi 15-dan 30 wlamde
• sakuTno da inventari 5-dan 15 wlamde
• avtosatransporto saSualebebi 5 wlamde
sabalanso Rirebuleba saangariSo periodis 31 dekembris mdgomareobiT
(aTasi lari)
№№
dasaxeleba
2005
2006
2007
1 2 3 4 5 1 miwa da Senobebi 18,834.00 18,415.00 42,985.00 2 manqanebi da mowyobilobebi 26,529.00 32,933.00 49,230.00 3 sakuTno da inventari 4,766.00 4,204.00 4,810.00 4 avtosatransporto saSualebebi 3,072.00 2,884.00 2,943.00 5 dausrulebeli mSenebloba 2,382.00 5,436.00 6,024.00 6 saTadarigo nawilebi 2,368.00 6,362.00 12,086.00 sul 57,951.00 70,234.00 118,078.00
saTadarigo nawilebSi igulisxmeba sagnebi, romlebic gamoiyeneba kompaniis ZiriTadi
saSualebebis elementebis remontisa da SecvlisaTvis, magaliTad satransformatoro
sadgurebis komponentebi da kabelebis monakveTebi. Sesabamisad maTi klasificireba
xorcieldeba ZiriTadi saSualebebis farglebSi, magram maTze ar iricxeba amortizacia maTi Sesabamis aqtivebTan gaerTianebis periodSi, da ar eqvemdebareba gaufasurebas am aqtivis
gamoyenebis darCenili vadis mixedviT. 2007 wlis 31 dekembris mdgomareobiT, ZiriTadi saSualebebi, 2,812 aTasi laris
odenobiT, uzrunvelyofis saxiT Caido saqarTvelos sagadasaxado departamentis msxvil
gadamxdelTa inspeqciaSi.
2.2. sakuTrebis marTva
ss “Telasis” sakuTrebis efeqturi marTva dafuZnebulia, qonebasTan da qonebaze sakuTrebis uflebebTan dakavSirebuli garigebebis momzadebis, ganxilvis da damtkicebis
sazogadoebaSi moqmed sistemas. qonebis gankargva xorcieldeba samoqalaqo kanonmdeblobis, “mewarmeTa Sesaxeb”,
”uZrav sagnebze sakuTrebis uflebis registraciis Sesaxeb”, “miwis registraciis Sesaxeb”,
“saxelmwifos mflobelobaSi arsebuli arasasoflo-sameurneo daniSnulebis miwis marTvis da gankargvis Sesaxeb” saqarTvelos kanonebis, saqarTveloSi moqmedi sxva sakanonmdeblo
aqtebis da ss “Telasis” wesdebis Sesabamisad.
45
am dokumentebis Sesabamisad 2006 wlis 25 dekembris №134 brZanebiT damtkicebul
iqna “yidvis, ijariT aRebis da sxva saxis tranzaqciebis, romlebic xorcieldeba ss
”Telasis” uZrav qonebaze sakuTrebis uflebis gadacemis dros, wesebi”, romlebic
gansazRvravs sakuTrebasTan dakavSirebuli sxvadasxva garigebebis ganxorcielebis xarisxobriv da raodenobriv kriteriumebs, da ss“Telasis” uZravi qonebis tranzaqciebis
komisia.
amJamad, sazogadoebis wesdeba aris ZiriTadi dokumenti, romelic gansazRvravs ss
“Telasis” qonebasTan an qonebaze sakuTrebis uflebebTan dakavSirebul garigebebze gadawyvetilebis miRebis wess. sazogadoebis wesdebis Sesabamisad yvela garigeba
klasificirebulia 3 jgufad:
1 – garigebebi, romlebTan dakavSirebiT sazogadoebis sameTvalyureo sabWo iRebs
gadawyvetilebebs; 2 - garigebebi, romelTac ganixilavs sameTvalyureo sabWo sazogadoebis (misi
warmomadgenlebis) poziciis gansazRvris Sesaxeb sakiTxis farglebSi, aqcionerTa saerTo krebebis dRis wesrigis da sazogadoebis sameTvalyureo sabWos sxdomaTa sakiTxebis
mixedviT; 3 - garigebebi, romlebic ar saWiroebs sazogadoebis sameTvalyureo sabWos gadawyvetilebas an sazogadoebis (misi warmomadgenlebis) poziciis gansazRvras sazogadoebis aqcionerTa
saerTo krebebis dRis wesrigis da sazogadoebis sameTvalyureo sabWos sxdomaTa sakiTxebTan dakavSirebiT.
garigebis 3 jgufidan erT-erTisaTvis mikuTvnebis safuZvlad miCneulia qonebis
Rirebuleba (garigebis fasi). pirveli ori jgufisaTvis mikuTvnebul garigebebTan dakavSirebuli gadawyvetilebebis
proeqtebis ganxilvisa da momzadebis dros gaTvaliswinebulia dagegmili garigebebis eqspertizis Catareba dss “inter rao ees”-is korporaciuli centris qvedanayofebis mier
maTi kompetenciis Sesabamisad, rac mTlianobaSi sazogadoebis da aqcionerTa qonebrivi
interesebis dacvis saSualebas iZleva da xels uwyobs sakuTrebis marTvis xarisxis
amaRlebas. mesame jgufisaTvis mikuTvnebuli garigebebis ganxilva da damtkiceba xorcieldeba
sazogadoebis mier sazogadoebis wesdebisa da lokaluri normatiuli dokumentebis
Sesabamisad. qonebasTan dakavSirebul garigebebze gadawyvetilebebis miRebis wesi amaRlebs
sazogadoebis damoukideblobis da pasuxismgeblobas xarisxs, aseve uzrunvelyofs
sakuTrebasTan dakavSirebul garigebebze gadawyvwtilebebis miRebis operatiulobas da amiT
zrdis misi saqmianobis efeqturobas, amasTan, uzrunvelyofs sakuTrebis gankargvaze
aucilebel kontrols sazogadoebis aqcionerTa interesebis Tanaxmad.
Tavi III. sasamarTlo procesi
3.1. sapretenzio-sasarCele muSaoba
46
sazogadoebis iuridiuli departamenti axorcielebs muSaobas sazogadoebisa da mis aqcionerTa kanonieri uflebebisa da interesebis dasacavad saxelmwifo xelisuflebis da
mmarTvelobis yvela organoSi, dawesebulebaSi, sawarmosa da organizaciaSi sakuTrebis
formebis miuxedavad, sagadasaxado dawesebulebaSi, agreTve, saarbitraJo sasamarTloebsa da
saerTo iurisdiqciis sasamarT;oebSi. sasamarTlo procesebi, romlebic 2007 wels ss
“Telasis” iuridiul departaments mihyavda, SeiZleba daiyos sxvadasxva kategoriis
pretenziebad da sarCelebad (davebad):
1. fiqsirebul daricxvebTan dakavSirebuli pretenziebi da sarCelebi.
saqarTvelos erovnuli energomaregulirebeli komisiis (semeki) mier 1999 wels miRebuli # 29 dadgenilebis Sesabamisad, ss “Telass”, mricxvelebis gareT gamotanamde, mieniWa
abonentebze fiqsirebuli daricxvebis ganxorcielebis ufleba. xSirad abonentebi ar
eTanxmebian am daricxvebs da mimarTaven sasamarTlos. fiqsirebuli daricxvebi xorcieldeba,
aseve mricxvelis ararsebobis dros, rac xSirad davis sagani xdeba.
2. daricxvis aqtebTan dakavSirebuli pretenziebi da sarCelebi. 2001 wlis 31 dekembris
#15 dadgenilebiT, semek-ma miiRo aRuricxavi eleqtroenergiis daricxvis meTodika, romlis
Sesabamisad, eleqtroenergiis aRricxvis darRveva ss “Telasis” mier unda dafiqsirdes da
gaformdes darRvevebis Sesaxeb aqtis saxiT, romelsac Semdeg, Cveulebriv, asaCivrebs abonenti.
3. pretenziebi da sarCelebi, romlebsac ss “Telasi” awarmoebs semek-Tan. xSirad, sadavo
sakiTxebis gadasawyvetad abonentebi mimarTaven semek-s, romelic ganixilavs sadavo sakiTxs ss “Telasis” da ganmcxadeblis monawileobiT. rogorc wesi, msgavsi davebis dros, semek-is
gadawyvetileba ewinaaRmdegeba ss “Telasis” gadawyvetilebas, Sesabamisad, aseT
gadawyvetilebebs sazogadoeba asaCivrebs sasamarTloSi.
4. pretenziebi da sarCelebi, romlebic dakavSirebulia ss “Telasis” abonentebisTvis
xanZris Sedegad miyenebuli moraluri da materialuri zaralis anazRaurebasTan. xanZris
SemTxvevaSi, rogorc wesi, aRiZvreba sisxlis samarTlis saqme, tardeba eqspertiza da Tu
Sedegad gamovlinda an damtkicda ss “Telasis” brali, dazaralebulu mxare sasamarTlo
wesiT iTxovs ss “Telasisagan” miyenebuli moraluri da materialuri zaralis anazRaurebas. im SemTxvevaSi, Tu eqspertiza daadgens ss “Telasis” braleulobas, saqmis
mogebis Sansebi minimaluria, aseT SemTxvevaSi sadavo xdeba ara TviT xanZris faqti, aramed
Tanxis is odenoba, romelic moTxovnili iyo miyenebuli zaralis kompensaciis saxiT.
47
5. saxelmwifo organoebTan dakavSirebuli pretenziebi da sarCelebi, romlebic
ZiriTadad aerTianebs davebs sabaJo da sagadasaxado organoebTan. aseT SemTxvevebSi
mosarCele umeteswilad aris ss ”Telasi”. sasamarTlo Tavs ikavebs precedentis
daSvebisagan radgan, aseTi daricxvebi – biujetis Sevsebis aprobirebuli meTodia.
6. SromiTi davebi, romlebic aerTianebs davebs ss “Telasis” muSebTan da muSakebTan,
samsaxuridan ganTavisuflebis Taobaze. davebi, romlebic warmoiqmna damqiravebelsa
da daqiravebuls Soris SromiTi urTierTobebis procesSi, davebi, romlebic exeba
moraluri da materialuri zaralis anazRaurebas, invalidobas an miRebuli sawarmoo tramvis Sedegad ss “Telasis” TanamSromelTa daRupvas.
sasamarTlo procesebis struqtura kategoriebis mixedviT
3.2. 2007 wels aRZruli sasamarTlo procesebi
№№ dasaxeleba raodenoba
(c)
Tanxa
(lari)
1 2 3 4 1 sazogadoebis mimarT wayenebuli pretenziebsa da
sarCelebTan dakavSirebiT
2535 23 546 972
2 sazogadoebis mier wayenebuli pretenziebsa da
sarCelebTan dakavSirebiT 14 13 589 177
sul 2549 37 136 149
26%
3%
7%
1%
50%7,5%
5,5% fiqsirebul daricxvasTan dakavSirebiT
daricxvis aqtebTan dakavSirebiT
semek-Tan dakavSirebiT saxelmwifo organoebTan dakavSirebiT
SromiT davebTan dakavSirebiT
zaralis anazRaurebasTan dakavSirebiT
sxva
48
3.3. 2007 wels dasrulebuli sasamarTlo procesebi
№№
dasaxeleba
raodenoba
(c)
Tanxa (lari) sul maT Soris
dakmayofilda* uari eTqva
1 2 3 4 5 6 1
sazogadoebis mimarT
wayenebul pretenziebsa da
sarCelebTan dakavSirebiT
1840
3 411 338
2 251 007
1 160 331
2
sazogadoebis mier
wayenebuli pretenziebsa da
sarCelebTan dakavSirebiT
2
2 982 209
1 411 382
1 570 827
sul 1842 6 393 547 3 662 389 2 731 158
*) ss “Telasis” mimarT da ss “Telasis” mier wayenebul sarCelebsa da pretenziebze sasamrTloebSi ss “Telasis” sasargeblod miRebuli gadawyvwtilebebi.
2007 wels sasamarTloebis mier miRebuli gadawyvetilebebis struqtura
57%
43% dakmayofilda ss “Telasis” sasargeblod
uari eTqva
49
Tavi IV. aqcionerTa saerTo krebaze sakiTxebis gatana
saangariSo periodSi Catarda aqcionerTa ori saerTo kreba – 29.06.2007 da 10.08.2007 erTnairi dRis wesrigiT. krebebi mowveul iqna generaluri direqtoris moTxovniT. saerTo
krebebs eswreboda 8 (rva) aqcioneri, romelTa aqciebma jamSi Seadgina xmaTa saerTo
raodenobis 99,533523%. dRis wesrigi: 1. sazogadoebis 2006 wlis wliuri angariSis, wliuri sabuRaltro angariSgebis, maT Soris mogebisa da zaralis Sesaxeb angariSis, damtkicebis Taobaze. 2. sazogadoebis mogebis (zaralis) ganawilebis Sesaxeb 2006 wlis Sedegebis mixedviT. 3. dividendebis gadaxdis Sesaxeb 2006 wlis Sedegebis mixedviT.
4. 2007 wlisaTvis sazogadoebis auditoris arCevis da misi momsaxurebis gadaxdis
odenobis gansazRvris Sesaxeb. 5. sazogadoebis sameTvalyureo sabWos wevrebis uflebamosilebaTa Sewyvetis Sesaxeb. 6. sazogadoebis sameTvalyureo sabWos wevrebis arCevis Sesaxeb.
7. sazogadoebis wesdebaSi cvlilebebisa da damatebebis Setanis Sesaxeb.
miRebulia Semdegi gadawyvetilebebi: aqcionerTa wliuri saerTo kreba 2007 wlis 29 ivnisi: 1. aqcionerTa wliuri saerTo kreba gagrZeldes 2007 wlis 10 agvistos 15 saaTze igive
dRis wesrigiT.
kenWisyris Sedegebi – erTxmad xmis mimcem aqciaTa (100,0%) aqcionerTa wliuri saerTo kreba 2007 wlis 10 agvisto: 1. sazogadoebis 2006 wlis wliuri angariSis, wliuri sabuRaltro angariSgebis, maT
Soris mogebisa da zaralis Sesaxeb angariSis damtkiceba. 2. ss `Telasis~ wminda mogeba 2006 wlis Sedegebis mixedviT, 55 258 000 laris
odenobiT, miimarTos gasuli wlebis zaralis dasafaravad.
3. dividendebi ss `Telasis~ 2006 wels muSaobis Sedegebis mixedviT ar iqnas
gadaxdili. 4. 2007 wels ss `Telasis~ saqmianobis auditis ganmaxorcielebeli organizaciis saxiT
damtkicdes kompania `praisuoterhaus kupersi~. ganisazRvros auditoris anazRaurebis
odenoba TanxiT ara umetes 105 000 aSS dolarisa, dRg-s da zeddebuli xarjebis CauTvlelad. ss `Telasis~ generalurma direqtorma (i.p. pimonovma) aqcionerTa wliuri
saerTo krebis mier auditoris damtkicebis Sesaxeb gadawyvetilebis miRebis TariRidan sami
Tvis ganmavlobaSi aRniSnul organizaciasTan dados xelSekruleba auditoruli
momsaxurebis Sesaxeb.
50
5. Sewydes ss `Telasis~ sameTvalyureo sabWos yvela wevris uflebamosileba. 6. arCeul iqnes ss `Telasis~ sameTvalyureo sabWo Semdegi SemadgenlobiT: ivanovi
sergei nikolozis Ze; mantrovi mixeil aleqsis Ze; rapoporti andrei naTanis Ze;
tolstoguzovi sergei nikolozis Ze; Temur WinWarauli; irakli petriaSvili. 7. damtkicdes wesdebis cvlilebebi da damatebebi ss `Telasis~.
kenWisyris Sedegebi: dRis wesrigis sakiTxebze: 1, 4, 5, 7 – erTxmad xmis mimcem aqciaTa (100,0%).
dRis wesrigis sakiTxebze: 2, 3 – xmis mimcem aqciaTa xmebis umravlesobiT (99,9%) dRis wesrigis #6 sakiTxze – erTxmad xmis mimcem aqciaTa (100,0%), irakli petriaSvilis garda – xmis mimcem aqciaTa xmebis umravlesobiT (99,9%)
Tavi V. sawarmos fasiani qaRaldebiT vaWroba saaqcio kapitalis zogadi struqtura 2007 wlis 31 dekembrisaTvis Semdegnairad
gamoiyureba::
fasiani
qaRaldebis
klasi
mesakuTre-beneficiaris saxeli, gvari da
misamarTi
sakuTrebaSi arsebuli Tanxa
da sakuTrebis flobis
saxeoba
sakuTrebaSi arsebuli
fasiani qaRaldebis
klasTa procentuli
Semadgenloba 1 2 3 4
Cveulebrivi
aqcia “Silk Road Holdings B.V.” – niderlandi
60 861 452.00 lari
flobis saxeoba - aqciebi
75,0 Cveulebrivi
aqcia saxelmwifo (saqarTvelo) – saqarTvelos
ekonomikuri ganviTarebis saministros
sawarmoTa marTvis saagento, q. Tbilisi
19 904 783.00 lari
flobis saxeoba - aqciebi
24,53
Cveulebrivi
aqcia fizikuri pirebi 381 651.00 lari flobis
saxeoba - aqciebi 0,47
sul 81 147 886 aqcia 100
“Silk Road Holdings B.V.” da saxelmwifo (saqarTvelo), ekonomikuri ganviTarebis
saministros sawarmoTa marTvis saagentos saxiT, saangariSo periodSi da gasuli 2 (ori)
wlis ganmavlobaSi saqarTvelos safondo birJaze vaWrobaSi ar miuRiaT monawileoba. qvemoT moyvanil cxrilSi warmodgenilia cnobebi fasiani qaRaldebiT vaWrobaSi monawileobis
Taobaze, romelTa mflobelebui arian 2 204 aqcioneri – fizikuri piri:
maCveneblis
dasaxeleba 2005 weli 2006 weli 2007 weli
1 kv.
2 kv..
3 kv..
4 kv.
1 kv.
2 kv.
3 kv.
4 kv.
1 kv.
2 kv.
3 kv.
4 kv.
1 2 3 4 5 6 7 8 9 10 11 12 13 yvelaze maRali
fasi 1
aqciisaTvis
vaWrobisas
(lari)
-
2,1
2,05
2,0
2,5
1,6
-
1,6
1,5
1,52
1,8
1,55
yvelaze dabali
51
fasi 1
aqciisaTvis
vaWrobisas
(lari)
- 2,0 2,05 1,5 1,5 1,6 - 1,0 1,1 1,0 1,5 1,2
vaWrobaSi
monawileTa
aqciebis
raodenoba (aT.c)
-
3,0
2,0
3,363
11,429
6,2
-
1,442
2,1
4,15
6,45
3,3
fasiani qaRaldebis saerTo raodenoba, romelTa mflobelebic 2005–2007 ww. saqarTvelos
safondo birJaze vaWrobis monawile fizikuri pirebi arian, Seadgens 43 434 cals, maT
Soris: • 2005 weli - 8363 cali • 2006 weli - 19071 cali
• 2007 weli - 16000 cali
Tavi VI. SerCeuli finansuri informacia finansuri maCveneblebi kategoriebis mixedviT
2005-2007 wlebSi
№№
maCveneblis dasaxeleba 2005 weli
2006 weli
2007 weli
1 2 3 4 5 1 saoperacio Semosavlebi, mln lari 145,525 173,195 197,237 2 mogeba (zarali) operaciebidan, mln lari 9,799 9,837 - 20,308 3 wminda mogeba, mln lari 6,866 55,258 35,467 4 gayidvebis rentabeloba, % 17% 20% 22%
5 mimdinare likvidurobis koeficienti 0.08 0.06 0.07 6 swrafi likvidurobis koeficienti 0.04 0.23 0.21
7 debitoruli davalianebis brunvadoba, dRe - 98 85
8 wminda mogeba (zarali) aqciaze, lari - 0.10 0.68 0.44 10 aqtivebis jami, mln lari 139,583 151,137 208,690 11 grZelvadiani valdebulebebi, mln lari 1,734 30,240 17,172
12 fuladi dividendebi Cveulebriv aqciaze,
lari - - -
52
Tavi VII. sawarmos finansuri mdgomareobis da saqmianobis Sedegebis mimoxilva da analizi mmarTveli organos mier
7.1 2007 wels sazogadoebis saqmianobis ZiriTadi pirobebi qvemoT moyvanilia ZiriTadi faqtorebi, romlebic aisaxa finansur Sedegebze saangariSo
periodSi:
saqmiani garemo. kompania ZiriTad biznes-saqmianobas axorcielebs saqarTvelos farglebSi.
gasuli wlebis ganmavlobaSi saqarTvelos biznes-garemoSi aRiniSna gaumjobesebis niSnebi,
magram misTvis jer kidev damaxasiaTebelia ganviTarebadi bazris garkveuli Tvisebebi, maT
Soris – valutis arseboba, romelic ar aris konvertirebadi qveynebis umetesobaSi
saqarTvelos farglebs gareT, SedarebiT maRali inflacia da stabiluri ekonomikuri zrda.
sagadasaxado, sabaJo kanonmdeblobaSi, buRaltruli aRricxvis da angariSgebis sferos CaTvliT, daSvebulia sxvadasxvagvari interpretaciis SesaZlebloba, xolo aRniSnuli
kanonmdebloba Seicavs araerTmniSvnelovan debulebebs. saqarTveloSi momavali ekonomikuri
stabilurobis perspeqtivebi mniSvnelovanwilad damokidebulia mTavrobis mier gatarebuli
ekonomikuri zomebis efeqturobaze, samarTlebriv, maregulirebel da politikur
ganviTarebasTan erTad, romelic ar eqvemdebareba kompaniis kontrols.
satarifo politika. 2006 wlis 1 seqtembridan `eleqtroenergetikisa da bunebrivi airis
Sesaxeb~ Secvlili kanonis Tanaxmad eleqtroenergiis sabiTumo bazris nacvlad moqmedeba
daiwyo eleqtroenergetikuli sistemis komerciulma operatorma (esko), romlis
movaleobebSi Sedis sabalanso eleqtroenergiiT vaWroba. aRniSnulTan erTad, aseve Seicvala eleqtroenergiis Sesyidvis wesebic. 2006 wlis 1 seqtembridan sazogadoebam
eleqtroenergiis Sesyidva daiwyo generaciis kompaniebTan dadebuli pirdapiri
53
xelSekrulebebis Sesabamisad da qselebSi danakargebis kompensireba eleqtroenergiis
mwarmoebelTaTvis Sesyiduli eleqtroenergiis gadacemisas 4.41% odenobiT. saqarTvelos
energetikis saministros 2007 wlis 25 aprilis #31 brZanebis Tanaxmad Setanil iqna
cvlilebebi da damatebebi `eleqtroenergiis (simZlavris) sabazro wesebSi~. cvlilebebi aseve Seexo maRali Zabvis qselebSi danakargebis daricxvis proceduras – normatiuli
4.41%-is nacvlad unda daericxos danakargebis faqtobrivi sidide maRali Zabvis qselebSi.
cvlilebebi gavrcelda kvalificiur sawarmoTa mimarT periodSi 2006 wlis 1 seqtembridan
2007 wlis 25 aprilis CaTvliT. 2007 wels maRali Zabvis qselebSi danakargebis
faqtobrivma sididem Seadgina 1.91% anu 36.9 mln. kvt.sT eleqtroenergia.
sagadasaxado politika. saangariSo periodSi cvlilebebs sagadasaxado kanonmdeblobaSi,
romlebsac gavlena eqneboda ss `Telasis~ finansur mdgomareobaze, adgili ar hqonia.
inflacia da savaluto kursi. saqarTvelos mTavroba saqarTvelos erovnul bankTan erTad
atarebs mkacr monetarul politikas inflaciis SesanarCuneblad saxelmwifo biujetSi
Cadebuli parametrebis farglebSi, dadebiTi sagadasaxado balansis SenarCunebis fonze. monetaruli politikis erT-erT mimarTulebad gvevlineba erovnuli valutis dabali
gacvliTi kursis SenarCuneba wamyvani msoflio valutebis mimarT. qvemoT moyvanilia laris
kursis dinamika aSS dolarisadmi saangariSo periodisaTvis:
Tve gegma faqti Tve gegma faqti ianvari 1.8049 1.7199 ivlisi 1.7635 1.6680
Tebervali 1.8240 1.7130 agvisto 1.7540 1.6625 marti 1.8245 1.7000 seqtemberi 1.7780 1.6580 aprili 1.8088 1.6900 oqtomberi 1.6600 1.6225 maisi 1.7934 1.6780 noemberi 1.6800 1.6210 ivnisi 1.7644 1.6695 dekemberi 1.7000 1.5916
kreditebis saprocento ganakveTi. sainvesticio klimatis gaumjobesebasTan da sazogadoebis
mier sakredito portfelis optimizaciis RonisZiebebis gatarebasTan. dakavSirebiT,
moziduli sabanko kreditebis saprocento ganakveTi Seadgens wliur 10,0-12,0%.
7.2 produqciis, samuSaos, momsaxurebis realizaciiT miRebuli amonagebi 2007 wlis ganmavlobaSi produqciis, samuSaos, momsaxurebis realizaciiT miRebulma
erToblivma amonagebma Seadgina 199,366 mln. lari, rac gegmiT gaTvaliswinebulze 8,560 mln. lariT metia. realizaciis saerTo TanxaSi eleqtroenergiis gayidviT miRebulma
amonagebma Seadgina 189,830 mln. lari, anu amonagebis saerTo raodenobis 95,2%, qseluri
momsaxurebis realizaciiT miRebulma amonagebma Seadgina 7,41 mln. lari anu amonagebis
saerTo odenobis 3,7%. qvemoT cxrilSi moyvanilia produqciis, samuSaoTa realizaciiT
miRebuli amonagebis struqtura: (aTasi lari dRg-is gareSe)
№№
maCveneblis dasaxeleba
2005 weli
2006 weli
2007 год gegmiuri faqtob gadaxra
(+/-) % 1 2 3 4 5 6 7 8
1 eleqtroenergiis
realizacia
137,041.00
165, 583.00
179,644.40
189,830.10
10,185.70
6.0
54
2 qselur momsaxurebaTa
realizacia 6,036.00 7,611.30
9,443.00
7,406.90
- 2,036.10
- 22.0
3 sxva momsaxurebaTa
realizacia - 936.80
1,144.80
1,509.10
364.30
32.0
4 sxva samuSaoTa realizacia 338.00 490.30
573.00
619.90
46.90
8.0 sul 143,415.00 174,621.40 190,805.20 199,366.00 8,560.80 4.0
amonagebis struqtura 2007 wlis ganmavlobaSi
7.3. warmoebasa da realizaciaze gaRebuli xarjebi
2007 wlis ganmavlobaSi produqciis, samuSaos, momsaxurebis realizaciis
TviTRirebulebam Seadgina 154,78 mln. lari, rac gegmiT gaTvaliswinebulze 11,83 lariT
naklebia. 2007 wels TviTRirebulebis ZiriTadi wili ekuTvnis eleqtroenergiis Sesyidvaze
gaRebul xarjebs – 88,479 lari anu TviTRirebulebis saerTo Tanxis 56%, Sromis
anazRaurebaze gaRebul xarjebs – 28,386 mln. lari anu saerTo xarjebis moculobis 18%
da satranzito momsaxurebaze gaRebul xarjebs – 16,481 mln. lari anu saerTo xarjebis
moculobis 11%. qvemoT cxrilSi moyvanilia warmoebasa da realizaciaze gaRebuli xarjebis
struqtura.
(aTasi lari dRg-is gareSe) №№
maCveneblis
dasaxeleba
2005 weli
2006 weli
2007 год
gegmiur
i
faqtobr gadaxra (+/-) %
1 2 3 4 5 6 7 8 1 ZiriTadi saSualebebis
amortizacia da 4,961.00 4,017.90
7,535.30
3,936.80
- 3,598.40
- 47,8
0,3%0,8% 3,7%
95,2%
eleqtroenergiis realizacia
qseluri momsaxurebis realizacia
sxva momsaxurebis realizacia
sxva samuSaoTa realizacia
55
aramaterialuri aqtivebi 2 saremonto xarjebi 2,478.00 1,656.50 4,084.80 3,110.70 - 974.00 - 23,8
3 sxva saeqspluatacio
xarjebi 1,722.00 1,670.60 2,109.80 1,628.40 - 481.40 - 22,8
4 nayidi eleqtroenergiis
Rirebuleba 79,997.00 98,551.10
88,598.90
88,478.60
- 120.20
- 0,1
5 satranzito momsaxureba 284.00 616.00 16,762.00 16,480.90 - 281.20 - 1,7
6
Sromis anazRaurebaze
gaRebuli xarjebi 19,479.00 22,143.10
30,176.70
28,386.50
- 1,790.20
- 5,9
7
savaldebulo anaricxebi
Sromis anazRaurebaze 3,200.00 4,428.60
5,972.80
5,677.30
- 295.50
- 4,9
8
warmoebasa da realizaciaze
gaRebuli sxva xarjebi
6,894.00 7,322.30
11,370.20
7,080.40
- 4,289.80
- 37.7
sul 119,015.00 140,406.10 166,610.50 154,779.60 - 11,830.90 - 7,1
xarjebis struqtura 2007 wlis ganmavlobaSi
7.4 saoperacio da arasarealizacio Semosavlebi da xarjebi
saangariSo periodSi saoperacio da arasarealizacio Semosavlebisa da xarjebis
uaryofiTma saldom Seadgina (20,833) mln. lari, rac dagegmilze (14,945) lari 5,887
lariT metia. qvemoT cxrilSi moyvanilia cnobebi saoperacio da arasarealizacio Semosavlebisa da xarjebis Sesaxeb (aTasi lari)
№№
maCveneblis dasaeleba
2007 weli
gegmiuri
faqtob gadaxra (+/-) %
1 2 3 4 5 6
56%18%
3% 4% 2% 11% 1% 5%
nayidi eleqtroenergiis RirebulebaSromis anazRaurebaze xarjebi
ZiriTad saSualebaTa amortizacia da aa
anaricxebi Sromis anazRaurebazesaremonto xarjebisatranzito momsaxurebasxva saeqspluatacio xarjebiwarmoebasa da realizaciaze sxva xarjebi
56
1 misaRebi procentebi 49.20 46.30 - 2.90 - 5.9 2 gadasaxdeli procentebi 5,529.80 5,273.20 - 256.60 - 4.6 3 Semosavlebi sxva organizaciebSi monawileobidan - - - - 4 sxva saoperacio Semosavlebi 17.40 1,424.70 1,407.30 8079.6 5 sxva saoperacio xarjebi 796.20 38,523.30 37,727.10 4738.5 6 arasarealizacio Semosavlebi 31,974.90 62,444.10 30,469.10 95.3 7 arasarealizacio xarjebi 40,661.10 40,951.50 290.40 0.7 8 sul saoperacio da arasarealizacio Semosavlebi 32,041.60 63,915.10 31,873.50 99.5 9 sul saoperacio da arasarealizacio xarjebi 46,987.10 84,748.10 37,760.90 80,4
10 saoperacio da arasarealizacio Semosavlebisa da
xarjebis saldo - 14,945.50 - 20,833.00 - 5,887.40 39.4
uaryofiTi saldos zrdis ZiriTadi Semadgenelia ZiriTadi saxsrebis Camofaseba 2007
wlis 1 ianvrisaTvis – 37 545.8 aTasi. qvemoT moyvanilia biznes-gegmis muxlebi, romelTa
mixedviTac faqtobrivi maCveneblebi mniSvnelovnad gansxvavdeboda gegmiuri maCveneblebisgan:
sxva saoperacio Semosavlebi sxva aqtivebis realizacia (gegmiuri – 17.4 aTasi lari; faqtobrivi – 524.9
aTasi lari) sxva Semosavlebi (gegmiuri – 0.0 aTasi lari; faqtobrivi – 729.6 aTasi
lari) sxva saoperacio xarjebi:
o ZiriTadi saSualebebis realizacia (gegmiuri – 47.3 aTasi lari; faqtobrivi –
550.7 aTasi lari) o sxva aqtivebis realizacia (gegmiuri – 9.5 aTasi lari; faqtobrivi – 288.3
aTasi lari) o sxva xarjebi (gegmiuri – 122.5 aTasi lari; faqtobrivi – 37 635.7 aTasi
lari).
arasarealizacio Semosavlebi aRiarebuli jarimebi (gegmiuri – 0.0 aTasi lari;
faqtobrivi – 579.3 aTasi lari) kreditoruli davalianeba (gegmiuri – 470.9 aTasi
lari; faqtobrivi – 8 874.8 aTasi lari) sxva Semosavlebi (gegmiuri – 122.5 aTasi lari; faqtobrivi – 1 023.9 aTasi lari).
arasarealizacio xarjebi
aRiarebuli jarimebi (gegmiuri – 308.8 aTasi lari;
faqtobrivi – 961.1 aTasi lari). debitoruli davalianeba (gegmiuri – 10 856.4 aTasi
lari; faqtobrivi – 29 748.2 aTasi lari)
57
sxva xarjebi (gegmiuri – 210.0 aTasi lari; faqtobrivi
– 680.2 aTasi lari).
7.5 fuladi saxsrebis moZraoba
fuladi nakadebis saldo. fuladi saxsrebis naSTma 01.01.08 mdgomareobiT Seadgina 1 623.2
aTasi lari, rac dagegmilze 1 575.6 aTasi lariT metia. saangariSoO periodis ganmavlobaSi
sazogadoebis saqmianobis Sedegad fuladi saxsrebis dadebiTi saldo dagegmilTan SedarebiT
gaizarda 1 575.6 aTasi lariT da Seadgina 1 132.2 aTasi lari. (aTasi lari)
№№
maCveneblis dasaxeleba
2007 weli
gegmiuri
faqtob gadaxra
(+/-) % 1 2 3 4 5 6 1 Semosavlebi saoperacio saqmianobidan 220,836.90 226,773.60 4,936.70 2.2 2 saoperacio saqmianobis xarjebi 204,414.10 194,087.90 - 10,326.30 - 5.1 3
sul fuladi nakadi saoperacio
saqmianobidan 16,422.80 31,685.70 15,263.00 92.9
4
fuladi saxsrebis Semosavali sainvesticio saqmianobidan - - - -
5
fuladi saxsrebis danaxarji sainvesticio
saqmianobaze
42,234.50
42,275.20
40.70
0.1
6
sul fuladi nakadi sainvesticio
saqmianobidan - 42,234.50
- 42,275.20
- 40.70
0.1
7
fuladi saxsrebis Semosavali finansuri
saqmianobidan 90,044.50 76,254.20 - 13,790.40 - 15.3
8
fuladi saxsrebis danaxarji finansur
saqmianobaze 64,676.10 64,532.50 - 143.70 - 0.2
9 sul fuladi nakadi finansuri saqmianobidan 25,368.40 11,721.70 - 13,646.70 - 53.8
10 fuladi saxsrebis naSTi periodis
dasawyisisaTvis 491.00 491.00 - 0
11
fuladi saxsrebis Semosavalisa da
danaxarjis saldo saqmianobis yvela
saxeobisaTvis periodis ganmavlobaSi - 443.30
1,132.20
1,575.60
- 355.4
12
fuladi saxsrebis naSTi periodis dasasrulisTvis
47.70
1,623.20
1,575.60
3304
7.6 debitoruli da kreditoruli davalianebis dinamika da analizi
7.6.1. debitoruli davalianeba
58
davalianebis donem miwodebuli eleqtroenergiisaTvis, 31.12.2007 mdgomareobiT, Seadgina
175,364 mln. lari. debitoruli davalianebis Semcireba 2007 wlis dasawyisidan moxda
miwodebuli eleqtroenergiis safasuris Segrovebis gazrdis xarjze momxmarebelTa Semdeg
jgufebSi: mosaxleoba da ltolvilebi. debitoruli davalianebis amoRebasTan dakavSirebuli samuSao warmoadgens kompaniis
muSaobis erT-erT prioritetul mimarTulebas. SemuSavebulia amoRebis da aRniSnuli
davalianebis zrdis tempis Semcirebis RonisZiebaTa programa. saangariSoO wels gamkacrda
argadamxdelTa, pirvel rigSi sabiujeto da komerciuli organizaciebis, gamorTvebi.
mevaleebTan ideba valis xelSekrulebebi restruqturizacis Sesaxeb, romlebic Seicavs misi
dafarvis mkacr pirobebs.
saangariSo periodSi sazogadoebis xelmZRvanelobam 2007 wlis 1 ianvris
mdgomareobiT Camowera debitoruli davalianeba 50,353 laris odenobiT mosakreblis
analizis safuZvelze. aRniSnuli finansuri aqtivis aRiarebis Sewyveta (debitoruli
davalianeba) gamowveulia imiT, rom sazogadoeba ar elis ekonomikuri sargeblis miRebas ltolvilTa debitoruli davalianebidan. debitoruli davalianebis aRiarebis Sewyvetis
Sedegad sazogadoebam Sesabamisad Camowera debitoruli davalianebis dagrovili rezervi
48,704 mln. laris odenobiT.
gadauxdelobis riskTan dakavSirebiT sazogadoeba axorcielebs saeWvo valebis
rezervis gadasinjvas, romelmac 31.12.07 mdgomareobiT Seadgina 136,104 mln. lari. sazogadoebis xelmZRvanelobam daadgina saeWvo mevaleTa rezervi abonentTa jgufebis
identifikaciis, abonentTa sagadamxdelo tendenciebis, Semdgomi Semosavlebisa da
gaangariSebebis safuZvelze, aseve momavalSi savaraudo fuladi nakadebis analizis
safuZvelze. mosakrebelTa mosalodneli procentis safuZvelze, fuladi saxsrebis momavali
nakadebis mimdinare Rirebulebis gamoTvlisas wlisaTvis, romelic mTavrdeba 2007 wlis 31 dekembers, gamoyenebul iqna diskonturi ganakveTebi 17.80%-19.2% (2006: 17.80%-19.20%).
sazogadoebis xelmZRvaneloba imedovnebs, rom sazogadoeba SeZlebs miiRos wminda misaRebi
Tanxa pirdapiri mosakreblebis meSveobiT da, Sesabamisad, daregistrirebuli Rirebuleba
daaxloebiT udris maT samarTlian Rirebulebas.
diskonturi ganakveTi abonentebis TiToeuli kategoriisaTvis efuZneba saqarTvelos erovnuli bankis savaluto da sabanko biuletens, saxeldobr:
sayofacxovrebo seqtori – saSualoSewonili wliuri saprocento ganakveTis
safuZvelze, komerciuli bankebis mier fizikuri pirebisaTvis erovnul valutaSi gacemul
sesxebze;
saqarTvelos mTavrobis da centraluri abonentebis debitoruli davalianeba -
saSualoSewonili wliuri saprocento ganakveTis safuZvelze, komerciuli bankebis mier
rezidenti-sajaro pirebisaTvis erovnul valutaSi gacemul sesxebze, savaWro sesxebze
(sesxebi vaWrobaze);
komerciuli da samrewvelo seqtori - saSualoSewonili wliuri saprocento
ganakveTis safuZvelze, komerciuli bankebis mier rezidenti-sajaro iuridiuli pirebisaTvis erovnul valutaSi gacemul komerciul sesxebze;
restruqturirebuli savaWro debitoruli davalianebis anazRaurebis vada dadgeba
restruqturizaciis Sesaxeb individualur xelSekrulebaTa gaformebidan xuTi wlis
Semdeg. 2006 wels xelmowerili xelSekrulebebi iTvaliswinebs dafarvis vadas 2011 wlis
ganmavlobaSi, xolo 2007 wels xelmowerili xelSekrulebebi – dafarvis vadebs 2012 wlis ganmavlobaSi. kuTvnili Tanxebi diskontirebul iqna moqmedi 20%-iani saprocento
ganakveTiT sayofacxovrebo seqtoris momxmarebelTaTvis da 18.7% samrewvelo seqtoris
organizaciebisa da momxmareblebisaTvis.
59
7.6.2. kreditoruli davalianeba
kreditoruli davalianeba mimwodeblebisa da sxva kontragentebis winaSe, 31.12.07
mdgomareobiT, Seadgens 190,386 mln. lars. valebi eleqtroenergiis momwodeblebis winaSe
Seadgens saerTo kreditoruli davalianebis 63.2%. saangariSoO periodis ganmavlobaSi
kompaniam srulad aanazRaura mimdinare davalianeba mowodebul energiaze.
(aTasi lari)
eleqtroenergiis
mimwodebeli balansi 01.01.07mdgomareobiT Sesyidva gadaxda
balansi 01.01.08
mdgomareobiT
Sps `mtkvari energetika 80,902.29 39,445.02 39,406.91 80,940.40 sa `xrami-1~ 4,867.01 4,186.87 5,557.25 3,496.63 ss `xrami-2~ 3,510.99 2,764.79 3,761.14 2,514.64 sul 89,280.29 46,396.68 48,725.30 86,951.67
19.9 % - davalianeba biujetis mimarT 17.0 % - valebi sxva kreditorebisadmi, maT Soris, saTao kompaniis (Management & Technical Fees) da masalebisa da momsaxurebis momwodeblebis winaSe.
7.7. sakretido politika, kreditebTan dakavSirebuli valdebulebebi
saangariSo periodis ganmavlobaSi sazogadoebam moizida sabanko kreditebi da
overdrafti 64,249 mln. laris odenobiT, 10.0-12%-iani saprocento ganakveTiT weliwadSi. sabanko kreditebisa da overdraftebis gadaxdam imave periodis ganmavlobaSi Seadgina 46,319 mln. lari. 2007 wlis 27 ivliss ss `Telasma~ dado #17 xelSekruleba sesxis Sesaxeb da
miiRo 7 300 mln. aSS dolari dss `inter rao ees~-gan wliuri 9%-iani saprocento
ganakveTiT.
rao nordiki – sesxis daTmoba
sazogadoebam rao nordikTan sesxis Sesaxeb xelSekruleba dado 2006 wlis 15 dekembers.
kreditis SeTanxmebulma Tanxam Seadgina 14,0 mln. evro (32,641 mln. lari). 2007 wlis 31
dekembris mdgomareobiT sazogadoebis mier aRniSnuli kreditidan gamoyenebulia 6,0 mln.
evro (13,989 mln. lari). sesxi gamoxatulia evroSi da gaaCnia wliuri 11.1%s-iani
saprocento ganakveTi.
saangariSo periodis ganmavlobaSi sesxi daTmobil iqna dss `inter rao ees~-is sasargeblod. sazogadoebam sesxi unda dafaros 2008 wlis 20 dekembers. saerTo TanxaSi,
romelic dafiqsirebulia sabalanso angariSis Sedgenis TariRisaTvis, Setanilia daricxuli
procentebi 249 aTasi laris odenobiT, romlebic eqvemdebareba gadaxdas
yovelkvartalurad sesxis periodis ganmavlobaSi.
60
saangariSo periodSi sruliad daifara saqarTvelos energetikis saministros sesxi 13,554
mln. laris odenobiT.
7.8. sazogadoebis saangariSo periodis buRaltruli balansi (aTasi lari)
№ п/п muxlebis dasaxeleba
31.12.06 1.12.07 31.12.07 gadaxra
faqtobrivi gegmiuri faqtobr (+|-) %
1 2 3 4 5 6 7 Aaqtivi
I arasabrunavi aqtivebi 95,512.00 125,677.00 148,861.00 23,184.00 18,4 II sabrunavi aqtivebi 55,625.00 54,907.00 60,099.00 5,193.00 9,5 balansi 151,137.00 180,584.00 208,961.00 28,377.00 15,7
pasivi
III kapitali da
rezervebi
(750,046.00)
(740,796.00)
(671,485.00)
69,311.00
-9,4
IV grZelvadiani
valdebulebebi
30,240.00
42,373.00
17,172.00
(25,201.00)
-59,5
V moklevadiani
valdebulebebi
870,943.00
879,007.00
863,274.00
(15,734.00)
-1,8
balansi 151,137.00 180,584.00 208,961.00 28,377.00 15,7
7.9. angariSi mogebisa da zaralis Sesaxeb saangariSo periodis ganmavlobaSi sazogadoebam miiRo mogeba produqciis, samuSaos
da momsaxurebis realizaciidan 199,805 mln. laris odenobiT, rac gegmiT
gaTvaliswinebulze 8,560 mln. lariT naklebia. mTlianad sazogadoebis danaxarjebma
produqciis warmoebasa da realizaciaze Seadgina 154,780 mln. lari, rac gegmiT
gaTvaliswinebulze 11,831 mln. lariT naklebia. gayidvebidan miRebulia mogeba 44,586 mln.
lari, rodesac dagegmili mogeba Seadgenda 24,1958 mln. lars. saoperacio da
arasarealizacio Semosavlebisa da xarjebis saldom Seadgina - (20,833) mln.lari. wminda
mogebam Seadgina 35.470 mln. lari, rodesac dagegmili iyo 9,250 mln. lari. qvemoT
cxrilSi moyvanilia sazogadoebis ZiriTadi safinanso Sedegebis struqtura. (aTasi lari)
№№
maCveneblis dasaxeleba
2005 weli
2006 weli
2007 weli
gegmiur
faqtob gadaxra (+/-) %
1 2 3 4 5 6 7 8
1 mogeba (neto) produqciis,
saqonlis, samuSaos, momsaxurebis
realizaciidan
143,415.00
174,621.40 190,805.20 199,366.00 8,560.80 - 4
2 produqciis, saqonlis, samuSaos,
momsaxurebis TviTRirebuleba,
119,015.00
140,433.90 166,610.50 154,779.60 -11,830.90 7
61
komerciuli da marTvis xarjebi 3 mogeba (zarali) gayidvebidan 24,400.00 34,187.50 24,194.80 44,586.40 20,391.70 84
4 saoperacio da arasarealizacio
Semosavlebisa da xarjebis saldo
- 32,637.00
3,901.10 -14,945.50 - 20,833,00 - 5,887.40 - 39
5 mogeba (zarali) gadasaxadiT
dabegvramde
- 8,237.00
38,088.70 9,249.20 23,753.50 14,504.20 157
mimdinare (gadadebuli) mogebis
gadasaxadi
- 17,169.0 - 1,713.40 - -
6 wminda mogeba (zarali) - 8,237.0 55,257.7 9 249,2 35 466,8 26 217,6 283
7.10. efeqturobis ZiriTadi maCveneblebi 2007 wels sazogadoebam Seasrula efeqturobis yvela ZiriTadi maCvenebeli. qvemoT
cxrilSi moyvanilia efeqturobis ZiriTad maCvenebelTa miznobrivi (gegmiuri) mniSvnelobebi
da maTi Sesrulebis Sefaseba: №№ eZm dasaxeleba mniSvneloba Sesrulebis
Sefaseba gegmiur faqtob
1 2 3 4 5 1 sufTa mogeba, aTasi lari 9 249 35 467 Sesrulebulia
2 mogeba gayidvebidan, amortizaciis
gaTvaliswinebis gareSe, aTasi lari 31 730 48 523 Sesrulebulia
3 pirobiTi-mudmivi xarjebis limiti, aTasi lari 60 426 49 058 Sesrulebulia
4 eleqtroenergiis danakargebi qselSi gaSvebisas,
% 28.98 25.98 Sesrulebulia
5 energoobieqtebis muSaobis saimedoobisa da usafrTxoebis uzrunvelyofa 5.1 avariebis raodenoba, romlebic eqvemdebareba qvemoT CamoTvlil niSnebs:
5.1.1
afeTqeba an xanZari teqnologiuri Senobebis,
energetikuli obieqtis nagebobaTa sayrdeni
elementebis CamongreviT, Tu aRniSnulma
gamoiwvia jgufuri ubeduri SemTxveva
sasikvdilo SedegiT
0
0
Sesrulebulia
5.1.2
Zaluri transformatoris dazianeba, Tu aRniSnulma gamoiwvia generaciis mowyobilobis
iZulebiTi gaCereba an eleqtroenergiis
momxmarebelTa SezRudva vadiT 25 dRe-Rame an
meti
0
0
Sesrulebulia
5.1.3
momxmarebelTa avariuli gamorTvebi jamuri
simZlavriT 5,0 mgv meti, an saerTo moxmarebis 50%
0
0
Sesrulebulia
5.1.4
eleqtruli qselis muSaobis reJimis darRveva, ramac gamoiwvia momxmarebelTa
eleqtromomaragebis Sewyveta 24 saaTis da
metis ganmavlobaSi
0
0
Sesrulebulia
62
5.2 mzadyofnis pasportis miReba (arseboba), % 100.00 100.00 Sesrulebulia
5.3 saremonto programisa da teqnikuri gadaiaraRebis programis Sesruleba, %
100.00 100.00
Sesrulebulia
6
angariSisa da angariSgebis Sedgenis, saaRricxvo
procesis organizaciisa da angariSgebis Sedgenis
meTodologiur safuZvelSi xarvezebis
aRmofxvris RonisZiebaTa programis Sesruleba
100.00
100.00
Sesrulebulia
7.11. cvlilebebi mmarTvel organoSi saangariSo periodSi cvlilebebi moxda sazogadoebis sameTvalyureo sabWos
SemadgenlobaSi. aqcionerTa morig saerTo krebaze 2007 wlis 10 agvistos sameTvalyureo
sabWos Semadgenlobidan gamoyvanil iqnen iuri vladimiris Ze Sarovi, konstantine valeris
Ze besmertni da aleqsandre evgenis Ze vagneri. maT nacvlad sameTvalyureo sabWos
SemadgenlobaSi Seyvanil iqnen mixeil aleqsis Ze mantrovi – generaluri direqtoris moadgile – dss `inter rao ees~-is korporaciuli centris xelmZRvaneli, sergei
nikolozis Ze ivanovi – generaluri direqtoris moadgile dss `inter rao ees~-is
strategiisa da investiciebis dargSi da sergei nikolozis Ze tolstoguzovi –
generaluri direqtoris moadgile dss `inter rao ees~-is aqtivebis marTvis dargSi
ss `Telasis~ sameTvalyureo sabWos Semadgenloba 01.01.2007-dan 10.08.2007 periodSi:
1. rapoporti andrei naTanis Ze – sameTvalyureo sabWos Tavmjdomare
2. WinWarauli Temur grigolis Ze – sameTvalyureo sabWos Tavmjdomaris moadgile
3. Sarovi iuri vladimiris Ze – sameTvalyureo sabWos wevri
4. besmertni konstantine valeris Ze - sameTvalyureo sabWos wevri 5. vagneri aleqsandre evgenis Ze - sameTvalyureo sabWos wevri
6. petriaSvili irakli leris Ze - sameTvalyureo sabWos wevri
ss `Telasis~ sameTvalyureo sabWos Semadgenloba 10.08.2007-dan 31.12.2007 periodSi:
1. rapoporti andrei naTanis Ze – sameTvalyureo sabWos Tavmjdomare 2. WinWarauli Temur grigolis Ze – sameTvalyureo sabWos Tavmjdomaris moadgile 3. mantrovi mixeil aleqsis Ze - sameTvalyureo sabWos wevri
4. ivanovi sergei nikolozis Ze - sameTvalyureo sabWos wevri
5. tolstoguzovi sergei nikolozis Ze - sameTvalyureo sabWos wevri
6. petriaSvili irakli leris Ze - sameTvalyureo sabWos wevri
63
7.12. sakadro da socialuri politika. socialuri partnioroba ss `Telasis~ sakadro politika warmoadgens sazogadoebis mmarTvelobiTi
saqmianobisa da sawarmoo strategiis nawils.
sakadro politikis ZiriTadi principebia: ■ personalis marTvis dargSi sazogadoebis mier miRebul gadawyvetilebaTa
Sesabamisoba saqarTvelos SromiT kanonmdeblobasTan da ss `Telasis~ koleqtiur
xelSekrulebasTan;
■ mimarTuleba koleqtivis gaaxalgazrdavebisken; ■ upiratesobis miniWeba muSakebisTvis, romelTac gaaCniaT Tanamdebobis Sesatyvisi ganaTleba; ■ sakadro rezervis Camoyalibeba xelmZRvaneli TanamdebobebisaTvis.
sazogadoebis sakadro politikis ZiriTadi miznebia:
■ sazogadoebis uzrunvelyofa sawarmos uwyveti muSaobisaTvis saWiro raodenobis personaliT, romelic ganaTlebis doniTa da momzadebiT Seesatyviseba dakavebul Tanamdebobas; ■ muSakebis kvalifikaciis amaRleba, kadrebis momzadeba da gadamzadeba;
■ sakadro rezervis Camoyalibeba; ■ sazogadoebis muSakebisgan maqsimaluri ukugebis miRweva personalis perioduli
atestaciis Catarebis gziT. sazogadoebis strategia personalis ganviTarebis dargSi mdgomareobs
sazogadoebaSi iseTi muSakebis mozidvaSi, romlebic Seesabamebian personalisadmi
Tanamedrove moTxovnebs, da sawarmosaTvis yvelaze Rirebuli kadrebis SenarCunebaSi.
sazogadoebis strategiis ZiriTadi mimarTulebebi personalis ganviTarebis dargSi Semdegia:
■ warmoebis dakompleqteba saWiro kvalifikaciis muSakebiT, muSaobis Catareba
personalis asakobrivi maCveneblebis Semdgomi gaumjobesemis mizniT;
■ personalis swavleba, momzadeba da kvalifikaciis amaRleba, rezervis momzadeba
xelmZRvanelTa Casanacvleblad; ■ muSakTa Sromis stimulirebis pirobebis uzrunvelyofa, kadrebTan muSaobis
socialuri mimarTulebis uzrunvelyofa, muSakTa interesebis dacva. sawarmoo personali mTlianad kvalificiuri kadrebiTaa dakompleqtebuli. personalis
swavleba mimdinareobs saswavlo centrebSi da sakuTar saswavlo centr-kabinetSi. 2007
wels ss `TelasSi~ atestacia gaiara 57 adamianma. kvalifikaciis amaRlebis kursebi gaiara
36 adamianma. swavleba da gadamzadeba saqarTvelos saswavlo centrebSi gaiara 9 adamianma.
swavleba, instruqtaJi da kvalifikaciis amaRleba sakuTar saswavlo centrSi gaiara 1554 adamianma. am mizniT saangariSo periodSi daixarja 3 364,0 lari.
ss `Telasis~ muSakebis raodenoba, 2007 wlis 31 dekembris mdgomareobiT, Seadgens
2206 adamians. 2007 wels, 2006 welTan SedarebiT, personalis raodenoba gaizarda 0,27%-
iT. 2007 wels sazogadoebaSi gaTavisuflebul iqna 154 adamiani, xolo samuSaoze miRebul
iqna 158 adamiani. momuSaveTa raodenoba kategoriebis mixedviT
(adamiani) weli xelmZRvanelebi specialistebi mosamsaxureebi muSebi sul
2005 weli 26 977 741 381 2125 2006 weli 219 366 353 1262 2200 2007 weli 224 417 330 1235 2206
64
momuSaveTa raodenoba kategoriebis mixedviT
muSakTa asakobrivi Semadgenloba
ss `Telasis~ muSakTa asakobrivi done Seadgens: 30 wlamde – 268 adamiani; 31-dan 40
wlamde – 631 adamiani; 41-dan 50 wlamde – 661 adamiani; 51-dan 60 wlamde – 455 adamiani;
61-dan 70 wlamde – 172 adamianii; da 71 wlis zemoT – 19 adamiani.
muSakTa xarisxobrivi Semadgenloba
ss `Telasis~ muSakTa xarisxobrivi Semadgenloba Semdegnairad gamoiyureba: umaRlesi ganaTlebiT – 1392 adamiani; saSualo-specialuri ganaTlebiT – 73 adamiani, da saSualo
ganaTlebiT – 441 adamiani.
socialuri politika socialuri partnioroba samuSaos mimcemsa da ss `Telasis~ TanamSromlebs Soris xorcieldeba koleqtiuri xelSekrulebis formatiT, sazogadoebis profkavSirul komitetsa
da administracias Soris. xelSekruleba mimarTulia mSromelTa socialuri da ekonomikuri
uflebebisa da interesebis dacvisaken, muSakebis cxovrebis sakmarisi donis SenarCinebisa da
sazogadoebis efeqturi muSaobis uzrunvelyofisken. gansakuTrebuli yuradReba eTmoba
muSaobis srulyofas TanamSromelTa sicocxlisa da janmrTelobis dasacavad, sawarmoo travmatizmis Tavidan asacileblad. muSakTa calkeuli kategoriebi ufasod iyvnen
uzrunvelyofili spectansacmliT da individualuri dacvis sxva saSualebebiT, cxovrebis
pirobebisa da moqmedi dargobrivi normebis Sesabamisad. sazogadoeba axorcielebs muSakTa
samedicino dazRvevas. mTlianad sruldeboda koleqtiuri xelSekruleba, droulad gaicemoda
xelfasi. muSakTa saSualo Tviuri xel
fasi da socialuri SeRavaTebi,
romlebic gaicema koleqtiuri
xelSekrulebis Sesabamisad
10%
19%
15%
56%
xelmZRvanelebi
specialistebi
mosamsaxureebi
muSebi
Среднемесячная зарплата за 2004-2007 г.г.
0
200
400
600
800
1000
1200
2004 год 2005 год 2006 год 2007 год
лари/месяц
564
764
8391038
65
№№
SeRavaTis saxeobebi
gadaxdis odenoba (lari) 2005 weli
2006 weli 2007 weli
1 2 3 4 5 1 TanamSromlebis materialuri daxmareba ritualur
momsaxurebaze 23 068,0 23 865,0 17 046,0
2 TanamSromlebisTvis satransporto xarjebisa da
momsaxurebis anazRaureba
525 869,0
520 567,0
498 422,0 3
erTdrouli gadaxdebi saiubileo TariRebTan (50, 55
da 60 weli) da sazogadoebaSi muSaobis staJTan
dakavSirebiT
48 887,0
165 144,0
207 893,0
4 SeRavaTebi muSakebs eleqtroenergiis fasdaklebaze 310 590,0 330 320,0 305 860,0 sul 908 414,0 1 039 896,0 1 029 221,0
Tavi VIII. sawarmos sakuTrebaSi arsebuli fasiani qaRaldebis
sabazro riski
saangariSo periodSi da gasuli 3 wlis manZilze sazogadoeba ar axorcielebda investirebas fasiani qaRaldebis meSveobiT.
Tavi IX. finansuri angariSgeba
sameurneo wlis finansuri angariSis Catarebuli auditi, `angariSvaldebul
sawarmoTa finansuri angariSgebis Sedgenisa da wardgenis wesebis~ Sesabamisad, romelic
66
damtkicebulia saqarTvelos fasiani qaRaldebis erovnuli komisiis 2005 wlis 10
ianvris #54 dadgenilebiT, warmodgenilia winamdebare wliuri angariSis danarTSi.
Tavi X. sawarmos mier mowveuli auditoris Secvla
sazogadoebis auditoria `praisuoterhauskupers centraluri azia da kavkasia b.v.-s
saqarTvelos filiali~ (Georgian Branch of PricewaterhouseCoopers Central Asia and Caucasus B.V.). auditoruli momsaxureba xorcieldeba auditoruli momsaxurebis gawevis Sesaxeb
2007 wlis 22 noembris SeTanxmebis Sesabamisad. saangariSoO periodSi auditoris Secvla ar momxdara.
67
Tavi XI. mmarTveli organos wevrebi da sxva mniSvnelovani
Tanamdebobis pirebi
11.1. ss `Telasis~ sameTvalyureo sabWo 2007 wlis 31 dekembrisaTvis
sazogadoebis sameTvalyureo sabWo arCeulia 2007 wlis 10 agvistos aqcionerTa
wliuri saerTo krebis gadawyvetilebis Sesabamisad.
rapoporti andrei
naTanis Ze
sameTvalyureo sabWos
Tavmjdomare
WinWarauli Temur
grigolis Ze
sameTvalyureo sabWos
Tavmjdomaris moadgile
mantrovi mixeil
aleqsis Ze
sameTvalyureo sabWos
wevri
ivanovi sergei
nikolozis Ze
sameTvalyureo sabWos
wevri
tolstoguzovi
sergei nikolozis Ze
sameTvalyureo sabWos
wevri
petriaSvili irakli
leris Ze
sameTvalyureo sabWos
wevri
68
informacia sameTvalyureo sabWos wevrebis Sesaxeb
sameTvalyureo sabWos Tavmjdomare rapoporti andrei naTanis Ze
dabadebis weli 1963ZiriTadi samuSao adgili Rss `erTiani energetikuli sistemis
federaluri qseluri kompania~
ganaTleba umaRlesi, doneckis saxelmwifo universiteti
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT Gamgeobis Tavmjdomare
moqalaqeoba ruseTis federacia
sameTvalyureo sabWoSi pirveli arCevis TariRi 04.11.2003wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, % 0informacia garigebaTa Sesaxeb sameTvalyureo sabWos
wevrsa da sazogadoebas Soris Ggarigebebi ar dadebula
informacia sameTvalyureo sabWos wevris winaaRmdeg sarCelis Setanis Sesaxeb sarCeli Setanili ar yofila
sameTvalyureo sabWos Tavm. moadgile WinWarauli Temur grigolis Ze
dabadebis weli 1944ZiriTadi samuSao adgili saqarTvelos teqnikuri universiteti
ganaTleba umaRlesi, saqarTvelos politeqnikuri
instituti, Tbilisi
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT saqarTvelos teqnikuri universitetis
profesori moqalaqeoba saqarTvelo
sameTvalyureo sabWoSi pirveli arCevis TariRi 15.12.1998wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, % 0informacia garigebaTa Sesaxeb sameTvalyureo sabWos
wevrsa da sazogadoebas Soris garigebebi ar dadebula
informacia sameTvalyureo sabWos wevris winaaRmdeg
sarCelis Setanis Sesaxeb sarCeli Setanili ar yofila
sameTvalyureo sabWos wevri mantrovi mixeil aleqsis Ze
dabadebis weli 1965 ZiriTadi samuSao adgili dss `inter rao ees~ ganaTleba umaRlesi, moskovis energetikis instituti
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT generaluri direqtoris moadgile – dss `inter
rao ees~-is korporaciuli centris
xelmZRvaneli
moqalaqeoba ruseTis federacia
sameTvalyureo sabWoSi pirveli arCevis TariRi 04.10.2005wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, % 0informacia garigebaTa Sesaxeb sameTvalyureo sabWos
wevrsa da sazogadoebas Soris garigebebi ar dadebula
69
informacia sameTvalyureo sabWos wevris winaaRmdeg
sarCelis Setanis Sesaxeb sarCeli Setanili ar yofila
sameTvalyureo sabWos wevri ivanovi sergei nikolozis Ze
dabadebis weli 1961ZiriTadi samuSao adgili dss `inter rao ees~
ganaTleba umaRlesi, moskovis sainJinro-fizikuri
instituti (msfi)
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT generaluri direqtoris moadgile dss `inter
rao ees~-is strategiisa da investiciebis
dargSi moqalaqeoba ruseTis federacia
sameTvalyureo sabWoSi pirveli arCevis TariRi 10.08.2007wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, % 0informacia garigebaTa Sesaxeb sameTvalyureo sabWos
wevrsa da sazogadoebas Soris garigebebi ar dadebula
informacia sameTvalyureo sabWos wevris winaaRmdeg sarCelis Setanis Sesaxeb sarCelebi Setanili ar yofila
sameTvalyureo sabWos wevri tolstoguzovi sergei nikolozis Ze dabadebis weli 1964ZiriTadi samuSao adgili dss `inter rao ees~ ganaTleba umaRlesi, magnitogorskis g.i. nosovis sax.
samTo-metalurgiuli instituti
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT generaluri direqtoris moadgile dss `inter
rao ees~-is aqtivebis marTvis dargSi
moqalaqeoba ruseTis federacia
sameTvalyureo sabWoSi pirveli arCevis TariRi 10.08.2007wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, % 0informacia garigebaTa Sesaxeb sameTvalyureo sabWos
wevrsa da sazogadoebas Soris garigebebi ar dadebula
informacia sameTvalyureo sabWos wevris winaaRmdeg
sarCelis Setanis Sesaxeb sarCeli Setanili ar yofila
sameTvalyureo sabWos wevri petriaSvili irakli leris Ze dabadebis weli 1969ZiriTadi samuSao adgili saqarTvelos damoukidebeli profkavSirebi
ganaTleba umaRlesi, saqarTvelos politeqnikuri
instituti, Tbilisi
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT
Tavmjdomare
70
moqalaqeoba saqarTvelo
sameTvalyureo sabWoSi pirveli arCevis TariRi 22.11.2002wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, % 0informacia garigebaTa Sesaxeb sameTvalyureo sabWos
wevrsa da sazogadoebas Soris garigebebi ar dadebula
informacia sameTvalyureo sabWos wevris winaaRmdeg
sarCelis Setanis Sesaxeb sarCeli Setanili ar yofila
11.2.sazogadoebis aRmasrulebeli organo
sazogadoebis wesdebis Sesabamisad, erTpirovnuli aRmasrulebeli organos
uflebamosilebebs axorcielebs generaluri direqtori. kolegialuri aRmasrulebeli organo gaTvaliswinebuli ar aris.
generaluri direqtori axorcielebs sazogadoebis mimdinare saqmianobis
xelmZRvanelobas, sazogadoebis yoveldRiur marTvas da sazogadoebis warmomadgenlobiT
uflebamosilebebs. sameTvalyureo sabWo generalur direqtorTan aformebs SromiT
xelSekrulebas, sadac individualurad ganisazRvreba generaluri direqtoris uflebamosilebaTa farglebi, uflebebi da movaleobebi. generaluri direqtoris funqciebi
ar SeiZleba gadaeces sameTvalyureo sabWos. sameTvalyureo sabWos gadawyvetilebiT, 2005 wlis 27 oqtombris oqmi #10,
sazogadoebis generalur direqtorad daniSnulia pimonovi iuri pavles Ze.
ss `Telasis~ aRmasrulebeli direqcia 31.21.2007 mdgomareobiT
pimonovi iuri
pavles Ze
generaluri direqtori
qobalia mamuka
igoris Ze
teqnikuri direqtori
oganesiani eduard
sergeis Ze ekonomikisa da
finansebis
direqtori
71
11.2.1. informacia generaluri direqtorisa da aRmasrulebeli direqciis wevrebis Sesaxeb
generaluri direqtori pimonovi iuri pavles Ze dabadebis weli 1955samuSao adgili saaqcio sazogadoeba `Telasi~
ganaTleba umaRlesi, novoCerkaskis politeqnikuri
instituti, novoCerkaski
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT generaluri direqtori
pirvelad damtkicda erTpirovnuli aRmasrulebeli
organos Tanamdebobaze 27.10.2005 г.
moqalaqeoba ruseTis federacia
wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, % 0
finansuri direqtori oganesiani eduard sergis Ze
dabadebis weli 1974samuSao adgili saaqcio sazogadoeba `Telasi~
ganaTleba umaRlesi, saqarTvelos politeqnikuri
instituti, Tbilisi Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT ss `Telasis~ekonomikisa da finansebis
direqtori pirvelad damtkicda aRmasrulebeli organos
Tanamdebobaze 10.09.2007 г.
moqalaqeoba saqarTvelo
wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, cal. 0
teqnikuri direqtori qobalia mamuka igoris Ze
dabadebis weli 1963samuSao adgili saaqcio sazogadoeba `Telasi~
ganaTleba umaRlesi, saqarTvelos politeqnikuri
instituti, Tbilisi Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis mixedviT
ss `Telasis~ teqnikuri direqtori
pirvelad damtkicda aRmasrulebeli organos
Tanamdebobaze 17.11.2006 г.
moqalaqeoba saqarTvelo
qarTveliSvili
daviT iuris Ze
energogasaRebis
direqtori
Satirovi vladimir
leonides Ze
uSiSroebis direqtori
ZnelaZe vladimer
SoTas Ze
logistikis direqtori
72
wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, cal. 0
energogasaRebis direqtori qarTveliSvili daviT iuris Ze
dabadebis weli 1973samuSao adgili saaqcio sazogadoeba `Telasi~
ganaTleba umaRlesi, Tbilisis saxelmwifo
universiteti, Tbilisi
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT ss `Telasis~ energogasaRebis direqtori
pirvelad damtkicda aRmasrulebeli organos
Tanamdebobaze
01.11.2006 гmoqalaqeoba saqarTvelo
wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, cali 0
logistikisa da sameurneo uzrunvelyofis direqtori ZnelaZe vladimer SoTas Ze
dabadebis weli 1970samuSao adgili saaqcio sazogadoeba `Telasi~
ganaTleba umaRlesi, damoukidebeli instituti
`egrisi~, Tbilisi
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT ss `Telasis~ logistikisa da
sameurneo uzrunvelyofis
direqtori
pirvelad damtkicda aRmasrulebeli organos
Tanamdebobaze
03.01.2007 .г
moqalaqeoba saqarTvelo
wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, cal. 0
uSiSroebis direqtori Satirovi vladimir leonidis Ze
dabadebis weli 1953samuSao adgili saaqcio sazogadoeba `Telasi~
ganaTleba umaRlesi, kaspiiskis s.m. kirovis
sax. sazRvao saswavlebeli
Tanamdebobis dasaxeleba ZiriTadi samuSao adgilis
mixedviT ss `Telasis~ uSiSroebis
direqtori
pirvelad damtkicda aRmasrulebeli organos
Tanamdebobaze
17.05.2007 г
moqalaqeoba ruseTis federacia
wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, cal. 0
saangariSo wlis ganmavlobaSi sazogadoebis aRmasrulebel direqciaSi Sediodnen Semdegi
pirebi, romlebic amJamad ar warmoadgenen ss `Telasis~ aRmasrulebeli organoebis wevrebs:
finansuri direqtori romanovi vladimir evgenis Ze
dabadebis weli 1964
73
samuSao adgili saaqcio sazogadoeba `Telasi~
Tanamdebobis dasaxeleba ZiriTadi samuSao
adgilis mixedviT
generaluri direqtoris moadgile – ss
`Telasis~ ekonomikisa da finansebis
direqtori wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi,
cal. 0
uSiSroebis direqtori kalugini valeri aleqsis Ze
dabadebis weli 1947samuSao adgili saaqcio sazogadoeba `Telasi~
Tanamdebobis dasaxeleba ZiriTadi samuSao
adgilis mixedviT ss `Telasis~ uSiSroebis direqtori
wili sazogadoebis sawesdebo kapitalSi, % 0ss `Telasis~ aqciaTa raodenoba sakuTrebaSi, cal. 0
2007 wlis ganmavlobaSi sazogadoebis aRmasrulebeli organoebis wevrebs sazogadoebis
aqciebTan dakavSirebiT ar ganuxorcielebiaT garigebebi.
Tavi XII. sazogadoebis xelmZRvanelTa Sromis anazRaureba
sazogadoebis aRmasrulebeli direqciis wevrebisTvis 2007 wels gadaxdili anazRaurebis
odenoba (lari)
№№ s.g.m. da Tanamdeboba xelfasi premia gadadebuli
kompensacia sul
anazRaureba 1 2 3 4 6 8
1 pimonovi iuri pavles Ze,
generaluri direqtori
86,607.32
83,160.00
153,259.56
323,026.88
2
oganesiani eduard sergeis Ze,
ekonomikis da finansebis direqtori
63,453.85
13,000.00
4,000.00
80,453.85
3 qobalia mamuka igoris Ze,
teqnikuri direqtori
163,200.00
44,406.81
-
207,606.81
4 qarTveliSvili daviT iuris Ze,
energogasaRebis direqtori
165,240.00
41,409.09
-
206,649.09
5
ZnelaZe vladimer SoTas Ze,
logistikis da sameurneo
uzrunvelyofis direqtori
149,000.00
3,850.00
-
152,850.00
6 Satirovi vladimir leonidis Ze,
uSiSroebis direqtori
45,000.00
-
25,169.84
70,169.84
sul 672,501.17 185,825.90 182,429.40 1 040,756.47
74
Tavi XIII. pirebi, romlebic floben an akontroleben saerTo
krebis xmaTa 5 an met procents
saaqcio kapitali
ss `Telasis~ sawesdebo kapitali Sedgeba 81 147 886 cali Cveulebrivi aqciisgan. 1 aqciis nominaluri Rirebulebaa 1 lari. saaqcio kapitalis saerTo struqtura 2007 wlis 31 dekembrisaTvis Semdegnairad gamoiyureba::
fasiani
qaRaldebis
klasi
beneficiar-mesakuTris saxeli, gvari
da misamarTi
sakuTrebaSi
arsebuli Tanxa
da sakuTrebis
flobis saxeoba
sakuTrebaSi
arsebuli fasiani
qaRaldebis klasTa
procentuli
Semadgenloba
1 2 3 4 Cveulebrivi
aqcia
“Silk Road Holdings B.V.” – niderlandi 60 861 452.00
lari
flobis saxeoba -
aqciebi
75,0
Cveulebrivi
aqcia
saxelmwifo (saqarTvelo) – saqarTvelosekonomikuri ganviTarebis saministros
sawarmoTa marTvis saagento, q. Tbilisi
19 904 783.00
lari, flobis
saxeoba - aqciebi
24,53
Cveulebrivi
aqcia
fizikuri pirebi 381 651.00 lari,
flobis saxeoba – aqciebi
0,47
sul 81 147 886 aqcia 100 sameTvalyureo sabWos wevrebi da direqtorebi fasian qaRaldebs ar floben.
informacia sazogadoebis reestris mwarmoeblis Sesaxeb
sazogadoebis fasiani qaRaldebis mflobelTa reestris mwarmoebelia Sps
`saqarTvelos fasiani qaRaldebis gaerTianebuli registratori~ - fasiani qaRaldebis
damoukidebeli registratori, licenzia #70006, gacemulia fasiani qaRaldebis erovnuli komisiis mier. fasiani qaRaldebis reestris warmoeba xorcieldeba 2000 wlis 18
Tebervlis #192 xelSekrulebis Tanaxmad.
misamarTi: saqarTvelo, 0162 q.Tbilisi, WavWavaZis gamziri #74a
tel: (99532)22-53-51, 91-31-42
faqsi: (8832) 25-19-60
75
Tavi XIV. dakavSirebuli mxareebi da urTierTobebi
(informaciis gaxsna dakavSirebuli mxareebis Sesaxeb) urTierTobebi kontrolis sferoSi. sazogadoebis saTao kompaniaa Silk Road Holdings B.V., romelsac akontrolebs kompania rao ees (`mTavari saTao kompania~). sazogadoebaze
saboloo kontrolis uflebis mqone mxarea ruseTis federaciis mTavroba.
xelmZRvaneloba miiCnevs, rom operaciebi mTavar saTao da masTan dakavSirebul sxva
kompaniebTan im jgufis meSveobiT, romelsac akontrolebs ZiriTadi Svilobili kompania,
xorcieldeba sabazro ganakveTebiT, romlebic ar aris ufro metad xelsayreli, vidre aradakavSirebul mxareebTan warmoebuli operaciebi. yvelaze mniSvnelovani operaciebi
dakavSirebulia Cveulebriv operaciebTan sazogadoebis saqmianobis farglebSi –
eleqtroenergiiT momaragebasTan misi Semdgomi ganawilebis mizniT, da es operaciebi
xorcieldeba saqarTvelos mTavrobis mier dadgenili satarifo ganakveTebiT.
operaciebi xelmZRvanelobasTan da ojaxis axlo wevrebTan. sameTvalyureo sabWos
wevrebisa da umaRlesi xelmZRvanelobis anazRaureba Sedgeboda muSakebis moklevadiani
anazRaurebisgan, ISO 19-is Sesabamisad: muSakTa anazRaureba, Sesabamisad 102 aTasi laris
da 1,282 laris odenobiT (2006: 106 aTasi lari da 939 aTasi lari Sesabamisad),
umaRlesi xelmZRvanelobis fuladi anazRaurebis CaTvliT 305 aTasi laris odenobiT
(2006: 419 aTasi lari) operaciebi sxva dakavSirebul mxareebTan. saqarTvelos mTavroba warmoadgens
sazogadoebis aqciaTa 24.53% mflobels saxelmwifo qonebis marTvis saagentos saSualebiT;
amrigad, saqarTvelos mTavrobis mier kontrolirebadi iuridiuli pirebi aseve warmoadgenen
sazogadoebasTan afilirebul (dakavSirebul) mxareebs. ar arsebobs specialuri debulebebi
aseTi organizaciebisaTvis da xelmZRvaneloba miiCnevs, rom yvela operacia xorcieldeba
sazogadoebis Cveulebrivi saqmianobis nawilis saxiT da warmoebs sabazro ganakveTebiT, romlebic ar aris ufro xelsayreli, vidre aradakavSirebul mxareebTan warmoebuli
operaciebi. Ar xorcieldeba saxelmwifo sawarmoebTan ganxorcielebuli operaciebis gaxsna,
rodesac isini xorcieldeba normaluri saqmiswarmoebisas pirobebiT, romlebic Sesabamisad
gamoiyeneba yvela sazogadoebrivi da kerZo sawarmosaTvis da rodesac ar arsebobs
mimwodeblis arCevis SesaZlebloba, romelic uzrunvelyofs eleqtroenergiis gadacemas,
telekomunikaciebTan dakavSirebul momsaxurebas da a.S. xarjebi
(aTasi lari) №№ dasaxeleba 2007 weli 2006 weli
1 eleqtroenergiis Sesyidva: 1.1 Svilobili kompaniebi
1.1.1 Sps `mtkvari energetika 38,449 86,4871.1.2 ss `xramhes-1~ 4,187 4,9581.1.3 ss `xramhes-2~ 2,765 1,7201.1.4 dss sek - 28
2 sxva Sesyidvebi: inter rao ukraina 378 1,0663 gadaxdili procentebi:
3.1 saTao kompaniebi 3.1.1 rao nordik, inter rao ees 1,257 1,392
76
3.1.2 inter rao ees 1,646 -3.2 Svilobili kompaniebi
3.2.1 ss “xramhesi-1” 540 192 sul dakavSirebul mxareebTan warmoebuli operaciebis xarjebi 49,222 95,843
balansi
(aTasi lari)
№№
dasaxeleba
2007
wlis 31
dekemberi
2006
wlis 31
dekemberi
1 2 3 4 1 moklevadiani aqtivebi
1.1 savaWro da sxva debitoruli davalianeba, gaufasurebis Sedegad miRebuli zaralisaTvis GgaTvaliswinebuli rezervis CauTvlelad:
inter rao ukraina - 82 2 grZelvadiani valdebulebebi
2.1 sesxebi da kreditebi: 2.1.1 saTao kompaniebi
inter rao ees (sakontraqto saprocento ganakveTi: 9% aSS
dolarebSi) 11,825 - rao nordik (sakontraqto saprocento ganakveTi: 11.1% evroSi) - 13,537 3 moklevadiani valdebulebebi
3.1 savaWro da sxva kreditoruli davalianeba 3.1.1 saTao kompaniebi
Silk Road Holdings B.V. 14,678 17,895 3.1.2 saTao kompaniebi
Sps `mtkvari energetika~ 80,940 80,902 ss xramhesi-1 3,497 5,036 ss xramhesi-2 2,515 5,472 dss sek - 242
3.2 Sesxebi: 3.2.1 saTao kompaniebi
Silk Road Holdings B.V. (sakontraqto saprocento ganakveTi: 0% aSS dolarebSi) 618,076 665,512
inter rao ees (sakontraqto saprocento ganakveTi: 11,1%
evroSi) 14,342 - inter rao ees (sakontraqto saprocento ganakveTi: 12 % aSS
dolarebSi) 9,810 10,530 ss xramhesi-1 (sakontraqto saprocento ganakveTi: 12% aSS
dolarebSi) 4,905 5,280 specialuri miTiTebis ararsebobis SemTxvevaSi, yvela Tanxa, romelic eqvemdebareba gadaxdas
an miRebas dakavSirebuli mxareebisgan, gamoxatulia larebSi, ar eqvemdebareba aranair
saprocento gadaxdas an gadaxdis dagvianebisaTvis dakisrebul sxva jarimebs da raime
saSemosavlo gadasaxadi rezidentebze/ararezidentebze gaTvaliswinebuli ar aris.
77
Tavi XV. mdgomareobis damadasturebuli da mimdinare angariSebi
15.1. angariSi mogebisa da zaralis Sesaxeb
(aTasi lari) №№ dasaxeleba 2007 weli 2006 weli
1 2 3 4 1 Semosavlebi amonagebi 197,237 173,195 sxva Semosavali 5,063 6,482
2 xarjebi da sxva anaricxebi Sesyiduli eleqtroenergia (104,167) (99,174) Sromis anazRaureba da gadasaxadi xelfasze (35,442) (28,675) rezervebi da gaufasurebis Sedegad miRebuli
zarali (56,637) (13,640) cveTa da amortizacia (3,938) (4,018) sxva gadasaxadebi, mogebis gadasaxadis garda (7,257) (11,000) Camowerili uimedo valebi (1,649) - sxva mimdinare xarjebi (13,518) (13,333)
3 mogeba/zarali ZiriTadi saqmianobidan (20,308) 9,837 Semosavali finansuri saqmianobidan 49,334 31,982 finansur saqmianobaze gaRebuli xarjebi (5,273) (3,730)
4 mogeba dabegvramde 23,753 38,089 Semosavali mogebis gadasaxadidan 11,714 17,169
5 wminda mogeba wlis ganmavlobaSi 35,467 55,258
78
15.2. sabuRaltro balansi (aTasi lari)
№№ dasaxeleba 2007 wlis
31
dekemberi
2006 wlis
31
dekemberi 1 2 3 4 I aqtivebi
1.1 grZelvadiani aqtivebi 1.1.1 ZiriTadi saSualebebi 118,078 70,234 1.1.2 aramaterialuri aqtivebi 428 412 1.1.3 gadadebuli sagadasaxado aqtivebi 30,355 24,867 1.1.4 restruqturirebuli debitoruli davalianeba 1,813 1,478 sul grZelvadiani aqtivebi 150,674 96,991
1.2 mimdinare aqtivebi 1.2.1 savaWro debitoruli davalianeba 37,448 32,515 1.2.2 sxva debitoruli davalianeba 8,367 11,632 1.2.3 materialur-sawarmoo maragebi 10,848 9,508 1.2.4 fuladi saxsrebi da fuladi saxsrebis ekvivalentebi 1,623 491 sul mimdinare aqtivebi 58,286 54,146 sul aqtivebi 208,960 151,137 II sakuTari kapitali da valdebulebebi
2.1 sakuTari kapitali
2.1.1 saaqcio kapitali 81,148 81,148 2.1.2 gadafasebis rezervi 42,665 - 2.1.3 dagrovili zarali (795,298) (831,193)
sul sakuTari kapitali (671,485) (750,045)
2.2 grZelvadiani valdebulebebi 2.2.1 kreditebi da sesxebi 17,172 30,240
sul grZelvadiani valdebulebebi 17,172 30,240
2.3 moklevadiani valdebulebebi 2.3.1 sabanko overdrafti 1,088 1,131 2.3.2 kreditebi da sesxebi 663,226 682,414 2.3.3 kreditoruli da sxva davalianeba 152,582 149,017 2.3.4 davalianeba mogebis gadasaxadis gadaxdaze 1,354 - 2.3.5 sxva gadasaxadebi, romlebic eqvemdebareba gadaxdas 36,451 28,717 2.3.6 SefasebiTi valdebulebebi 8,572 9,663
sul moklevadiani valdebulebebi 863,273 870,942
sul sakuTari kapitali da valdebulebebi 208,960 151,137
79
15.3. angariSi fuladi saxsrebis moZraobis Sesaxeb (aTasi lari)
dasaxeleba 2007 weli 2006 weli 2 3 4
fuladi saxsrebis moZraoba saoperacio saqmianobidan fuladi saxsrebi, miRebuli momxmareblebisgan 225,593 179,962 fuladi saxsrebi, gadaxdili Sesyiduli eleqtroenergiisaTvis (83,041) (126,143) TanamSromlebisaTvis gadaxdili fuladi saxsrebi (28,214) (20,055) gadaxdili procentebi (4,350) (2,747) miRebuli procentebi 46 109 sxva gadasaxadebi, mogebis gadaxdili gadasaxadis garda (48,886) (40,878) saremonto da teqnikuri momsaxurebis xarjebi (3,856) (2,382) sxva gadaxdili xarjebi (30,095) (17,849) wminda fuladi saxsrebi saoperacio saqmianobidan/(gamoyenebuli
saoperacio saqmianobis dros) 27,197 (29,983) sainvesticio saqmianobidan miRebuli fuladi saxsrebis moZraoba ZiriTadi kapitalisa da aramaterialuri aqtivebis SeZena (42,275) (22,668) wminda fuladi saxsrebi, romlebic gamoiyeneba sainvesticio saqmianobisas (42,275) (22,668)
fuladi saxsrebi finansuri saqmianobidan Semosavlebi sesxebidan 76,374 80,302 valis gadaxda (59,967) (34,522) wminda fuladi saxsrebi finansuri saqmianobidan 16,407 45,780 savaluto kursis ryevis zemoqmedeba fulad saxsrebze da fuladi
saxsrebis ekvivalentebze (197) (219) fuladi saxsrebisa da fuladi saxsrebis ekvivalentebis wminda namati 1,132 (7,090) fuladi saxsrebi da fuladi saxsrebis ekvivalentebi wlis dasawyisSi 491 7,581
fuladi saxsrebi da fuladi saxsrebis ekvivalentebi wlis bolos
1,623
491
15.4. angariSi sakuTar kapitalSi cvlilebebis Sesaxeb
(aTasi lari) №№ dasaxeleba saaqcio
kapitali
gadafasebis
rezervi
dagrovili
zarali
sul
1 2 3 4 5 6
1 balansi 2005 wlis 31
dekembris mdgomareobiT 81,148
-
(886,451)
(805,303)
wliuri wminda mogeba - - 55,258 55,258 2 balansi 2006 wlis 31
dekembris mdgomareobiT 81,148
-
(831,193)
(750,045)
wliuri wminda mogeba - - 35,467 35,457 ZiriTadi saSualebebi - gadafaseba - 43,093 - 43,093 - gadafasebis
realizebuli rezervi - (428) 428 - 3 balansi 2007 wlis 31
dekembris mdgomareobiT 81,148
42,665
(795,298)
(671,485)
80
15.5. amonaweri reestridan
81
15.6. auditoris daskvna ss “Telasis” 2007 wlis buRaltruli (finasuri) angariSgebis
Sesaxeb
damoukidebeli auditoris daskvna ss “Telasis” aqcionerebsa da direqtorTa sabWos
Cven ganvaxorcieleT ss “Telasis” (Semdgom “kompania”) TandarTuli finansuri angariSgebis auditi, romelic Seicavs sabalanso angariSs, 2007 wlis 31 dekembris mdgomareobiT,
angariSs mogebisa da zaralis Sesaxeb, angariSs sakuTar kapitalSi cvlilebebis Sesaxeb da
angariSs wlis ganmavlobaSi fuladi saxsrebis moZraobis Sesaxeb, agreTve ZiriTadi
saaRricxvo politikis mokle mimoxilvas da sxva ganmartebiT SeniSnvebs.
xelmZRvanelobis pasuxismgebloba finansur angariSgebaze
xelmZRvaneloba pasuxismgebelia winamdebare finansuri angariSgebis momzadebasa da
keTilsindisier wardgenaze, finansuri angariSgebis saerTaSoriso standartebis Sesabamisad.
aRniSnuli pasuxismgebloba moicavs: im Sida kontrolis SemuSavebas, danergvasa da dacvas,
romelic dakavSirebulia finansuri angariSebis momzadebasa da keTilsindisier wardgenasTan arsebiTi damaxinjebebis gareSe, romelic ganpirobebulia TaRliTobiT an SecdomiT;
Sesabamisi saaRricxvo politikis arCevasa da gatarebas; saangariSo Sefasebebis gamoyenebas,
romlebic mocemul garemoebebSi yvelaze dasabuTebulia.
auditoris pasuxismgebloba Cveni pasuxismgebloba mdgomareobs imaSi, rom, Cvens mier Catarebuli auditis safuZvelze,
gamovxatoT Cveni azri winamdebare finansur angariSgebasTan dakavSirebiT. saauditoro
Semowmeba ganxorcielda auditis saerTaSoriso standartebis Sesabamisad. aRniSnuli
standartebis Sesabamisad, auditi unda daigegmos da ganxorcieldes iseTnairad, rom
gvqondes gonivruli rwmena imisa, rom finansuri angariSgeba ar Seicavs mniSvnelovan damaxinjebebs.
auditi moicavs procedurebis ganxorcielebas finansur angariSgebaSi mocemuli ricxobrivi
monacemebisa da ganmartebebis misaRebad. procedurebis SerCeva damokidebulia auditorebis
mosazrebaze, finansur angariSgebaSi mniSvnelovani damaxinjebebis arsebobis riskis Sefasebis
CaTvliT, romelic SeiZleba gamowveuli iyos TaRliTobis an Secdomis Sedegad. am riskebis
Sefasebisas auditori ganixilavs, organizaciis mier finansuri angariSgebis momzadebasa da
utyuar wardgenasTan dakavSirebul Sida kontrols imisaTvis, rom SeimuSaos mocemuli
garemoebebis Sesabamisi auditis procedurebi. amasTan, organizaciis Sida kontrolTan
dakavSirebiT, Sexedulebis gamoxatva ar warmoadgens TviTmizans. auditoruli Semowmeba,
agreTve moicavs buRaltruli aRricxvis gamoyenebuli principebisa da xelmZRvanelobis mier ganxorcielebuli mniSvnelovani saaRricxvo Sefasebebis, aseve finansuri angariSgebis
wardgenis saerTo Sefasebas.
PricewaterhouseCoopers Central Asia and Caucasus B.V. filiali saqarTveloSi saqarTvelo, Tbilisi
bambis rigis q. 7
biznes-centri “manTaSevi”
0105 Tbilisi, saqarTvelo
telefoni (995) 32 50 80 50
faqsi (995) 32 50 80 60 www.pwc.com
82
migvaCnia, rom Catarebuli auditoruli Semowmeba sakmaris safuZvels gvaZlevs Cveni azris
gamosaTqmelad.
azri Cveni azriT, TandarTuli finansuri angariSgeba, yvela materialuri aspeqtis Sesabamisad,
utyuarad asaxavs kompaniis finansur mdgomareobas, 2007 wlis 31 dekembris mdgomareobiT,
mis finansur Sedegebsa da fuladi saxsrebis moZraobas wlis ganmavlobaSi, finansuri
angariSgebis saerTaSoriso standartebis Tanaxmad.
ganmartebiTi nawili
• Cveni azris kvalificirebis gareSe, gvsurs Tqveni yuradReba mivapyroT TandarTuli finansuri angariSgebis me-4(z) SeniSvnas, sadac ganmartebulia, rom 2007 wlis 31
dekembris mdgomareobiT, kompaniis moklevadianma valdebulebebma gadaaWarba mis
mimdinare aqtivebs 804,987 aTasi lariT. es piroba, me-4(g) SeniSnvaSi
formulirebul sxva sakiTxebTan erTad, miuTiTebs seriozuli gaurkvevlobis
arsebobaze, romelmac SeiZleba gamoiwvios eWvi kompaniis unarTan dakavSirebiT –
gaagrZelos uwyveti saqmianoba.
2008 wlis 29 maisi
Tbilisi, saqarTvelo
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sawarmos sruli dasaxeleba
saaqcio sazogadoeba "Telasi"
sawarmos mokle dasaxeleba
ss "Telasi"
saidentifikacio kodi
202052580
adgilmdebareoba
saqarTvelo q. Tbilisi
safosto misamarTi
vanis q 3
saxelmwifo registraciis
nomeri2/5-86
registraciis TariRi
21.05.1998
sakontaqto telefonebi
(995 32) 77-99-67
sakontaqto piri
omar ogbaiZe
faqsi
(995 32) 77-99-81
el. fosta
www.telasi.gedireqtori
iuri pimonovi
saqmianobis sfero
el. energiis ganawileba
xelmZRvanelis xelmowera
aqtivebi SeniSvna 2007 2006aTasi lari aTasi lari
grZelvadiani aqtivebi
ZiriTadi saSualebebi 9 118 078 70 233 aramaterialuri aqtivebi 10 428 412 gadavadebuli xarji-grZelvadiani nawili 11 32 168 26 345
150 674 96 991 mimdinare aqtivebi
gadavadebuli xarji-moklevadiani nawili 11 - - sagadasaxado moTxovnebi 12 - - sasaqonlo materialuri maragebi 13 10 848 9 508 moTxovnebi miwodebidan da momsaxurebidan 14 37 448 32 515 sxva moTxovnebi 15 8 367 11 631
fuladi saxsrebi da maTi eqvivalentebi 16 1 623 491
58 286 54 146
sul aqtivebi 208 960 151 137
valdebulebebi da sakuTari kapitali
sakuTari kapitali
sawesdebo kapitali 81 148 81 148 gadafasebis rezervi 42 665 -
gaunawilebeli mogeba ( daufaravi zarali) (795 298) (831 193)
sul (671 485) (750 045)
grZelvadiani valdebulebebi
grZelvadiani Tamasuqi 750 778 finansuri lizingi 29 503 grZelvadiani sesxebi 16 393 28 959
17 172 30 240
mimdinare valdebulebebi
grZelvadiani Tamasuqi- moklevadiani nawili 17 139 139
moklevadiani Tamasuqi - - moklevadiani sesxebi 17 664 175 683 406 sagadasaxado valdebulebebi 18 37 804 28 718 mowodebidan da momsaxurebidan warmoqmnili
valdebulebebi19 120 236 118 248
miRebuli avansebi 7 027 3 510 gadasaxdeli Tanxebi 20 14 678 17 653rezervebi 21 8 572 9 663 sxva mimdinare valdebulebebi 10 642 9 605
863 273 870 942
sul sakuTari kapitali da valdebulebebi 208 960 151 137
xelmZRvanelis xelmowera
wliuri balansi 2007 wlis 31 dekembris mdgomareobiT
SeniSvnebi 2007 2006
Semosavali realizaciidan 1 197 237 173 195
realizirebuli produqciis TviTRirebuleba 2 (104 167) (99 174)
saerTo mogeba 93 070 74 021
xelfasebi, TanamSromlebze gasacemi Tanxebi,
saxelfaso fondis anaricxebi 3 (35 443) (28 675)
cveTa da amortizacia (3 937) (4 018)remonti da teqnikuri momsaxureba 4 (4 829) (3 723)
gadasaxadebi, mogebis gadasaxadis gamoklebiT 5 (7 257) (11 000)
gaufasurebis (zarali)/mogeba 6 (41 912) (12 752)rezervebi (14 725) (888)uimedo valebis Camowera (1 649) - sxva saoperacio xarjebi 7 (8 688) (9 608)
mogeba saoperacio saqmianobidan (25 370) 3 355
sxva Semosavlebi 5 063 6 482 sxva xarjebi - -
wminda finansuri Semosavlebi/ (danaxarjebi) 8 44 060 28 252
mogeba dabegvramde 23 753 38 089
mogebis gadasaxadi 11 713 17 169
mogeba dabegvris Semdeg 35 467 55 258
wminda mogeba/zarali Cveulebrivi
saqmianobidan 35 467 55 258
gansakuTrebuli muxlebi - -
saangariSo periodis wminda mogeba 35 467 55 258
Semosavali erT aqciaze 0,44 0,68
ganzavebuli Semosavali erT aqciaze
xelmZRvanelis xelmowera
mogebisa da zaralis angariSgeba 2006 w. 31 dekembris- 2007 w. 31 dekembris periodis
(xarjebis klasifikaciis ilustrireba funqciebis mixedviT)
aTasi lari
sawesdebo
kapitali
saemisio
kapitali
gadafasebis rezervi miznobrivi
dafinanseba
akumulirebuli mogeba
(zarali)
gamosyiduli
sakuTari aqciebi
jami
aTasi lari
2005w. 31 dekemberi balansi 81 148 - - - (886 451) - (805 303)
saangariSo periodis wminda mogeba - - - - 55 258 - 55 258
2006 w. 31 dekemberi balansi81 148 - - - (831 193) - (750 045)
gadafasebis rezervis realizacia 428 428
saangariSo periodis wminda mogeba - - 42 665 - 35 467 - 78 132
2007 w. 31 dekemberi balansi81 148 - 42 665 - (795 298) - (671 485)
xelmZRvanelis xelmowera
auditoris xelmowera
sakuTari kapitalis cvlilebebis angariSgeba
pirdapiri meTodi SeniSvna 2007 2006aTasi lari aTasi lari
fuladi saxsrebis moZraoba saoperacio saqmianobidan:
myidvelebisa da damkveTebisgan miRebuli fuladi saxsrebi 225 593 179 962 mimwodeblebze gacemuli fuladi saxsrebi (83 041) (126 143)gacemuli Sromis anazRaureba (28 214) (20 055)gadaxdili gadasaxadebi (mogebis gadasaxadis garda) (48 886) (40 878)gadaxdili mogebis gadasaxadi - - saoperacio saqmianobasTan dakavSirebuli sxva gacemebi (33 951) (20 231)wminda fuladi saxsrebi saoperacio saqmianobidan 31 501 (27 346)
fuladi saxsrebis moZraoba sainvesticio saqmianobidan:
ZiriTadi saSualebebis da aramaterialuri aqtivebis gasxviseba - - ZiriTadi saSualebebis da aramaterialuri aqtivebis SeZena (42 275) (22 668)wminda fuladi saxsrebi sainvesticio saqmianobidan (42 275) (22 668)
fuladi saxsrebis moZraoba safinanso saqmianobidan :
moklevadiani sesxebis gacema - - gacemuli moklevadiani sesxebis amoReba - - moklevadiani sesxebis aReba 76 374 80 302 moklevadiani sesxebis dafarva (59 967) (34 522)grZelvadiani sasesxo da sxva valdebulebebis dafarva - - miRebuli procentebi 46 109 gadaxdili procentebi (4 350) (2 747)safinanso saqmianobisaTvis gamoyenebuli wminda fuladi saxsrebi 12 103 43 142
valutis kursis cvlilebiT gamowveuli zrda an kleba (197) (219)
fuladi saxsrebi da maTi eqvivalentebi saangariSo periodis
dasawyisSi
16 491 7 581
fuladi saxsrebi da maTi eqvivalentebi saangariSo periodis bolos 16 1 623 491
fuladi saxsrebisa da maTi eqvivalentebis wminda zrda an kleba 1 132 (7 090)
xelmZRvanelis xelmowera
auditoris xelmowera
fuladi saxsrebis moZraobis angariSgeba
saaRricxvo politika da axsna-ganmartebiTi SeniSvnebi
Semosavlebi realizaciidan
SeniSvna 1 2007 2006aTasi lari aTasi lari
eleqtroenergiis gayidva
mosaxleobis seqtori 100 091 86 524 komerciuli da samrewvelo seqtori 70 052 57 324
saxelmwifo seqtori 19 230 21 206 sxva 457 529
eleqtroenergiis gadacema 7 407 7 612 sxva Semosavlebi - -
197 237 173 195
Sesyiduli eleqtroenergia
SeniSvna 2
2007 2006aTasi lari aTasi lari
eleqtroenergia 87 686 98 551 eleqtroenergiis gadacema da ganawileba 16 481 623
104 167 99 174
xelfasebi, TanamSromlebze gacemuli Tanxebi da anaricxebi
SeniSvna 3
2007 2006
aTasi lari aTasi lari
xelfasi 29 469 26 349 socuzrunvelyofis xarjebi 5 375 1 701 sapensio fondis anaricxebi, sxva gadasaxadebi da
SeRavaTebi
598 625
35 443 28 675
xelmZRvanelis xelmowera
auditoris xelmowera
saremonto samuSaoebze da teqnikur momsaxurebaze gaweuli xarjebi
SeniSvna 4
2007 2006aTasi lari aTasi lari
maRali da dabali Zabvis sadgurebi 3 080 1 942 sxva 1 749 1 781
4 829 3 723
gadasaxadebi, mogebis gadasaxadis garda
SeniSvna 5
2007 2006aTasi lari aTasi lari
dRg 6 627 7 501 qonebrivi gadasaxadi 546 485 sagzao gadasaxadi - 2 425 ekonomikuri saqmianobis gadasaxadi - 544 sxva 84 45
7 257 11 000
gaufasurebis Sedegad miRebuli zarali/(mogeba)
SeniSvna 6
2007 2006aTasi lari aTasi lari
uimedo da saeWvo valebi 253 9 436 sxva debitoruli davalianebebi 4 901 3 230 dasabrunebeli dRg - 86 gaufasurebis mogeba/zarali 36 758 -
41 912 12 752
xelmZRvanelis xelmowera
auditoris xelmowera
sxva saoperacio xarjebi
SeniSvna 7
2007 2006aTasi lari aTasi lari
mmarTvelobiTi xarjebi - - teqnikuri xarjebi - - sawevro gadasaxadebi 496 822 komunaluri da sakomunikacio xarjebi 2 438 2 189 ijara, saofise mowyobilobis teqnikuri momsaxureba 1 175 1 446 mivlinebebi da gadazidvebi/transportireba 602 514 sxva 3 978 4 637
8 688 9 608
wminda finansuri danaxarjebi
SeniSvna 8
2007 2006aTasi lari aTasi lari
saprocento Semosavlebi 46 109 saprocento xarjebi:
aqcioneris mier micemuli kreditebi - - grZelvadiani dafinanseba - - grZelvadiani kreditis dafinansebis xarjebis Camowera
- - grZelvadiani Tamasuqebis diskonti - - xarjebis amortizacia grZelvadiani dafinansebis mixedviT
(lizingi) (72) (180) moklevadiani kreditebi (1 483) (1 690) sabanko komisiebi - - Tamasuqi (159) (103) grZelvadiani krediti (3 559) (1 757)
kursTa Soris sxvaobiT miRebuli (mogeba) /zarali 49 287 31 872
44 060 28 252
xelmZRvanelis xelmowera
auditoris xelmowera
SeniSvna 9
aTasi lari
miwis
nakveTebe da
Senobebi
manqanebi da
danadgarebi
xelsawyoebi da
inventari
avto
transporti
dausrulebeli
mSenebloba
saTadarigo
nawilebijami
Rirebuleba gadafasebis Semdeg
naSTi 01.01.07 19 122 36 108 6 097 3 991 5 436 6 362 77 116 dagrovili amortizaciis da
gaufasurebis amoReba (9 147) (19 441) (2 315) (2 013) (5 035) (5 652) (43 603)
gadafasebis rezervi 32 755 15 157 1 441 1 345 - 50 698
ZiriTadi saSualebebis namati 821 19 889 665 90 13 643 25 019 60 127
aqtivebis gasvla (26) (420) (52) - (8 020) (13 643) (22 161) fizikuri daTvlis Sedeg
Camowerili aqtivebi (315) (162) (40) - - - (517)
naSTi 31.12.07 43 210 - 51 131 5 796 3 413 6 024 12 086 121 660
akumulirebuli cveTis naSTi
01.01.07 707 3 175 1 893 1 107 - - 6 882
anaricxebi gaufasurebaze 8 477 16 266 422 906 5 035 5 652 36 758 dagrovili amortizaciis da
gaufasurebis amoReba (9 147) (19 441) (2 315) (2 013) (5 035) (5 652) (43 603)
cveTis xarji wlis ganmavlobaSi 188 2 030 995 470 - - 3 683
aqtivebis gasvla - (104) (6) - - - (110) fizikuri daTvlis Sedeg
Camowerili aqtivebi - - (25) (3) - - - (28) naSTi 31.12.07 225 - 1 901 986 470 - - 3 582 narCeni Rirebuleba - naSTi 01.01.07 18 415 32 933 4 204 2 884 5 436 6 362 70 234
naSTi 31.12.07 42 985 - 49 230 4 810 2 943 6 024 12 086 118 078
xelmZRvanelis xelmowera
auditoris xelmowera
ZiriTadi saSualebebis moZraoba
aramaterialuri aqtivebi SeniSvna 10
kompiuteruli
programebi licenziebi jami
naSTi 01.01.07 366 95 461
Sesyidvebi 271 - 271
inventarizacia - - - aramaterialuri aqtivebis realizacia/Camowera - - - gaufasureba - - - naSTi 31.12.07 637 95 732
amortizacia da gaufasurebis rezervi
akumulirebuli amortizaciis da gaufasurebis
rezervis naSTi 01.01.07 43 6 49
-
amortizaciis xarji wlis ganmavlobaSi 208 47 255
wlis ganmavlobaSi Seqmnili gaufasurebis rezervi - - - wlis ganmavlobaSi gasul aramaterialur
aqtivebze daricxuli amortizacia - - -
wlis ganmavlobaSi usasyidlod miRebul an gasul
aramaterialur aqtivebze daricxuli amortizacia - - -
naSTi 31.12.07 251 53 304
narCeni Rirebuleba
naSTi 01.01.07 323 89 412
naSTi 31.12.07 386 42 428
xelmZRvanelis xelmowera
auditoris xelmowera
gadavadebuli xarjebi
SeniSvna 11
2007 2006aTasi lari aTasi lari
gadavadebuli xarjebi- mimdinare nawili - - gadavadebuli xarjebi –grZelvadiani nawili 32 168 26 345
mTliani gadavadebuli xarjebi 32 168 26 345
wlis ganmavlobaSi amortizebuli xarjebi - -
2007 2006aTasi lari aTasi lari
naSTi 01 ianvris mdgomareobiT 26 345 9 592
wlis ganmavlobaSi amortizebuli 5 823 16 753
naSTi 31 dekembris mdgomareobiT 32 168 26 345
sagadasaxado moTxovnebi
SeniSvna 12
2007 2006aTasi lari aTasi lari
misaRebi dRg - - sxva - -
- -
gaufasurebis rezervi (ix. SeniSvna 9) - -
- -
maragebi
SeniSvna 13
2007 2006aTasi lari aTasi lari
masalebi da saqmianobis warmoebisaTvis saWiro
momaragebis sagnebi 9 735 8 201 sxva sasaqonlo-materialuri faseulobebi 1 112 1 307
10 848 9 508
xelmZRvanelis xelmowera
auditoris xelmowera
moTxovnebi miwodebidan
SeniSvna 14
2007 2006aTasi lari aTasi lari
sacxovrebeli seqtori 120 429 118 134 komerciuli da samrewvelo seqtorebi 32 719 35 077 saxelmwifos debitoruli davalianeba 14 400 60 605 sxva 3 276 3 253
170 824 217 069
gaufasurebis rezervi (133 376) (184 554)
37 448 32 515
sxva moTxovnebi
SeniSvna 15
2007 2006aTasi lari aTasi lari
avansebi da winaswari gadaxdebi 12 643 13 505 dakavSirebuli mxaris debitoruli davalianeba 92 240 TanamSromlebisaTvis gacemuli avansebi 5 25 sxva 254 250
12 994 14 021
gaufasurebis rezervi (4 627) (2 389)
8 367 11 631
fuladi saxsrebi da maTi ekvivalentebi SeniSvna 16
2007 2006aTasi lari aTasi lari
mimdinare sabanko angariSebi 44 37 salaro 1 572 312 sabanko depozitebi - 106 korporaciuli baraTebi 6 37 fuli da fuladi saxsrebis eqvivalentebi
balansis mixedviT 1 623 491
sabanko overdrafti - -
fuli da fuladi saxsrebis eqvivalentebi
fuladi saxsrebis moZraobis angariSgebis
mixedviT 1 623 491
xelmZRvanelis xelmowera
auditoris xelmowera
moklevadiani sabanko da sxva sesxebi
SeniSvna 17
2007 2006aTasi lari aTasi lari
Silk Road Holding B.V.-is krediti 618 076 665 512 mTavari aqcioneris krediti 23 539 13 548 bankebis mier gamoyofili kreditebi 21 088 3 304 danarCeni kreditebi 1 144 748
663 846 683 111
daricxuli procentebi 468 434
664 314 683 545
gadasaxdeli gadasaxadebiSeniSvna 18
2007 2006aTasi lari aTasi lari
gadasaxdeli dRg 17 639 26 236 socialuri gadasaxadi 221 1 001 sagzao gadasaxadi 3 329 668 ararezidenti pirebis saSemosavlo gadasaxadi - - gadasaxadi pirad Semosavlebze 93 592 sxva 16 522 220
37 804 28 718
xelmZRvanelis xelmowera
auditoris xelmowera
mowodebidan da momsaxurebidan warmoqmnili valdebulebebiSeniSvna 19
2007 2006aTasi lari aTasi lari
kreditoruli davalianeba 33 356 29 039 kreditoruli davalianeba – dakavSirebuli
mxareebi 86 881 89 209 saxelmwifo SeRavaTebi - -
120 236 118 248
gadasaxdeli Tanxebi SeniSvna 20
2007 2006aTasi lari aTasi lari
mmarTvelobiTi xarjebi 5 831 8 128 teqnikuri xarjebi 7 925 8 532 sxva 922 993
14 678 17 653
rezervebi
SeniSvna 21
2007 2006aTasi lari aTasi lari
rezervebi -iuridiuli saqmeebi 8 572 9 663 sxva - -
8 572 9 663
xelmZRvanelis xelmowera
auditoris xelmowera
SeniSvna 24
2007 2006
0,44 0,68
2,29 1,47
0 0
-131% -120%
-12,1% 2,2%
18% 32%
0,07 0,06
0,05 0,05
finansuri analizi
Semosavali erT aqciaze (EPS) Semosavali erT aqciaze/brunvaSi arsebuli aqciebs
saSualo Sewonili raodenoba
aqciis sabazro fasis Sefardeba aqciaze wminda
SemosavalTan
aqciis sabazro fasi/aqciaze wnimda Semosavali
ukugeba gamoyenebul kapitalze saoperacio mogeba/saoperacio aqtivebi
mogebis marJa wminda mogeba/gayidvebi
aqciis Semosavlainoba sul wluri dividendi/aqciis sabazro Rirebuleba
savalo koeficienti sul valdebulebebi/sul sakuTari kapitali
xelmZRvanelis xelmowera
auditoris xelmowera
mimdinare likvidurobis koeficienti mimdinare aqtivebi/mimdinare valdebulebebi
swrafi likvidurobis koeficienti mimdinare aqtivebi_maragebi/mimdinare valdebulebebi
The firm is an authorised licensee of the tradename and logo of PricewaterhouseCoopers.
Targmani inglisur enaze momzadebuli originalidan, romelic warmoadgens angariSgebis oficialur versias da aqvs upirobo prioriteti.
ss “Telasi”
finansuri angariSgebis saerTaSoriso standartebi
finansuri angariSgeba da damoukidebeli auditoris
daskvna
2007 wlis 31 dekembris mdgomareobiT
The firm is an authorised licensee of the tradename and logo of PricewaterhouseCoopers.
Sinaarsi damoukidebeli auditoris daskvna .................................................................................................... 1
finansuri angariSgeba
angariSgeba mogebisa da zaralis Sesaxeb ......................................................................................................... 2 balansi ........................................................................................................................................................................ 3 angariSgeba fuladi saxsrebis moZraobis Sesaxeb .......................................................................................... 4 angariSgeba sakuTar kapitalSi cvlilebebis Sesaxeb ................................................................................... 5
finansuri angariSgebis SeniSvnebi
1 Sesavali ..................................................................................................................................................................................................................................... 6 2 saqmiani garemo .................................................................................................................................................................................................................... 6 3 saaRricxvo politikis ZiriTadi principebi ....................................................................................................................................... 7 4 mniSvnelovani sabuRaltro Sefasebebi da mosazrebebi saaRricxvo politikis gatarebasTan
dakavSirebiT ...................................................................................................................................................................................................................... 16 5 axali an gadasinjuli standartebis da interpretaciebis miReba ........................................................................... 20 6 axali standartebi da interpretaciebi, romlebic jer ar aris damtkicebuli ....................................... 20 7 Semosavlebi .......................................................................................................................................................................................................................... 23 8 sxva Semosavlebi ............................................................................................................................................................................................................. 23 9 Sesyiduli eleqtroenergia ................................................................................................................................................................................. 24 10 Sromis anazRaureba da gadasaxadi xelfasze ................................................................................................................................. 24 11 rezervebi da gaufasurebis Sedegad miRebuli zarali ........................................................................................................ 25 12 sxva gadasaxadebi, mogebis gadasaxadis garda ................................................................................................................................ 25 13 sxva saoperacio xarjebi ........................................................................................................................................................................................ 26 14 finansuri Semosavlebi da xarjebi ............................................................................................................................................................. 26 15 mogebis gadasaxadi ........................................................................................................................................................................................................ 26 16 ZiriTadi saSualebebi ................................................................................................................................................................................................ 30 17 aramaterialuri aqtivebi ........................................................................................................................................................................................ 33 18 savaWro debitoruli davalianeba ................................................................................................................................................................ 35 19 sxva debitoruli davalianeba .......................................................................................................................................................................... 37 20 sasaqonlo-materialuri maragebi .................................................................................................................................................................. 38 21 fuladi saxsrebi da fuladi saxsrebis eqvivalentebi ......................................................................................................... 39 22 sakuTari kapitali ........................................................................................................................................................................................................ 39 23 kreditebi da sesxebi .................................................................................................................................................................................................. 40 24 savaWro da sxva kreditoruli davalianeba ...................................................................................................................................... 45 25 davalianeba sxva gadasaxadebze ...................................................................................................................................................................... 45 26 SefasebiTi valdebulebebi ................................................................................................................................................................................... 45 27 finansuri riskis marTva ........................................................................................................................................................................................ 46 28 finansuri instrumentebis samarTliani Rirebuleba ............................................................................................................... 52 29 finansuri instrumentebi kategoriebis mixedviT ......................................................................................................................... 52 30 valdebulebebi................................................................................................................................................................................................................... 53 31 pirobiTi valdebulebebi ........................................................................................................................................................................................ 53 32 informaciis gaxsna dakavSirebul mxareebze ................................................................................................................................... 55 33 movlenebi saangariSo TariRis Semdeg ................................................................................................................................................... 57
The firm is an authorised licensee of the tradename and logo of PricewaterhouseCoopers.
damoukidebeli auditoris daskvna
ss “Telasis” aqcionerebsa da direqtorTa sabWos
Cven CavatareT ss “Telasis” (Semdgom “kompania”) TandarTuli finansuri angariSgebis
auditi, romelic moicavs balanss 2007 wlis 31 dekembris mdgomareobiT ada amave wlis
dasasrulisaTvis angariSgebas mogebisa da zaralis Sesaxeb, angariSgebas sakuTar kapitalSi
cvlilebebis Sesaxeb da angariSgebas fuladi saxsrebis moZraobis Sesaxeb, agreTve ZiriTadi
saaRricxvo politikis mokle mimoxilvas da sxva ganmartebiT SeniSnvebs.
xelmZRvanelobis pasuxismgebloba finansur angariSgebaze
xelmZRvaneloba pasuxismgebelia winamdebare finansuri angariSgebis momzadebasa da
keTilsindisier wardgenaze, finansuri angariSgebis saerTaSoriso standartebis Sesabamisad.
aRniSnuli pasuxismgebloba moicavs: im Sida kontrolis SemuSavebas, danergvasa da dacvas,
romelic dakavSirebulia finansuri angariSebis momzadebasa da keTilsindisier wardgenasTan
arsebiTi damaxinjebebis gareSe, romelic ganpirobebulia TaRliTobiT an SecdomiT;
Sesabamisi saaRricxvo politikis arCevasa da gatarebas; saangariSo Sefasebebis gamoyenebas,
romlebic mocemul garemoebebSi yvelaze dasabuTebulia.
auditoris pasuxismgebloba
Cevni pasuxismgebloba mdgomareobs imaSi, rom, Cvens mier Catarebuli auditis safuZvelze,
gamovxatoT Cveni azri winamdebare finansur angariSgebasTan dakavSirebiT. auditoruli
Semowmeba ganxorcielda auditis saerTaSoriso standartebis Sesabamisad. aRniSnuli
standartebis Sesabamisad, auditi unda daigegmos da ganxorcieldes iseTnairad, rom
gvqondes gonivruli rwmena imisa, rom finansuri angariSgeba ar Seicavs mniSvnelovan
damaxinjebebs.
auditi moicavs procedurebis ganxorcielebas finansur angariSgebaSi mocemuli ricxobrivi
monacemebisa da ganmartebebis misaRebad. procedurebis SerCeva damokidebulia auditorebis
mosazrebaze, finansur angariSgebaSi mniSvnelovani damaxinjebebis arsebobis riskis Sefasebis
CaTvliT, romelic SeiZleba gamowveuli iyos TaRliTobis an Secdomis Sedegad. am riskebis
Sefasebisas auditori ganixilavs, organizaciis mier finansuri angariSgebis momzadebasa da
utyuar wardgenasTan dakavSirebul Sida kontrols imisaTvis, rom SeimuSaos mocemuli
garemoebebis Sesabamisi auditis procedurebi. amasTan, organizaciis Sida kontrolTan
dakavSirebiT, Sexedulebis gamoxatva ar warmoadgens TviTmizans. auditoruli Semowmeba,
agreTve moicavs buRaltruli aRricxvis gamoyenebuli principebisa da xelmZRvanelobis mier
ganxorcielebuli mniSvnelovani saaRricxvo Sefasebebis, aseve finansuri angariSgebis
wardgenis saerTo Sefasebas.
migvaCnia, rom Catarebuli auditoruli Semowmeba sakmaris safuZvels gvaZlevs Cveni azris
gamosaTqmelad.
daskvna
Cveni azriT, TandarTuli finansuri angariSgeba, yvela materialuri aspeqtSi, utyuarad
asaxavs kompaniis finansur mdgomareobas 2007 wlis 31 dekembris mdgomareobiT, mis finansur
The firm is an authorised licensee of the tradename and logo of PricewaterhouseCoopers.
Sedegebsa da fuladi saxsrebis moZraobas wlis ganmavlobaSi, finansuri angariSgebis
saerTaSoriso standartebis Sesabamisad.
ganmartebiTi nawili
Cveni azris kvalificirebis gareSe, gvsurs Tqveni yuradReba gavamaxviloT TandarTuli
finansuri angariSgebis me-4(z) SeniSvnaze, sadac ganmartebulia, rom 2007 wlis 31 dekembris
mdgomareobiT, kompaniis moklevadianma valdebulebebma gadaaWarba mis mimdinare aqtivebs
804,987 aTasi lariT. es piroba, me-4(z) SeniSvnaSi formulirebul sxva sakiTxebTan erTad,
miuTiTebs seriozuli gaurkvevlobis arsebobaze, romelmac SeiZleba gamoiwvios eWvi
kompaniis unarTan dakavSirebiT gaagrZelos uwyveti saqmianoba.
PricewaterhouseCoopers Central Asia and Caucasus Georgian Branch
2008 wlis 29 maisi
Tbilisi, saqarTvelo
ss «Telasi» angariSgeba mogebisa da zaralis Sesaxeb – 2007 wlis 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 2
aTasi lari SeniSvna 2007 2006 Semosavali realizaciidan miRebuli Semosavali 7 197,237 173,195sxva Semosavali 8 5,063 6,482 xarjebi da sxva anaricxebi Sesyiduli eleqtroenergia 9 (104,167) (99,174)Sromis anazRaureba da gadasaxadebi
xelfasze 10 (35,442) (28,675)rezervebi da gaufasurebiT miRebuli
zarali 11 (56,637) (13,640)cveTa da amortizacia (3,938) (4,018)sxva gadasaxadebi, mogebis gadasaxadis
garda 12 (7,257) (11,000)Camowerili uimedo valebi 18 (1,649) -sxva mimdinare xarjebi 13 (13,518) (13,333) ZiriTadi saqmianobidan miRebuli
zarali/mogeba (20,308) 9,837 finansuri Semosavlebi 14 49,334 31,982finansuri xarjebi 14 (5,273) (3,730) mogeba dabegvramde 23,753 38,089mogebis gadasaxadiT miRebuli sargebeli 15 11,714 17,169 wminda mogeba wlis ganmavlobaSi 35,467 55,258
damtkicebulia gasacemad da xelmowerilia direqtorTa sabWos mier 2008 wlis 29 maiss.
______________________________ _______________________
iuri pimonovi medea nadimaSvili
generaluri direqtori mTavari buRalteri
ss «Telasi» balansi – 2007 wlis 31 dekembris mdgomareobiT
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 3
aTasi lari SeniSvna 2007 wlis 31
dekemberi 2006 wlis 31
dekemberi aqtivebi grZelvadiani aqtivebi ZiriTadi saSualebebi 16 118,078 70,234aramaterialuri aqtivebi 17 428 412gadavadebuli sagadasaxado aqtivebi 15 30,355 24,867restruqturirebuli debitoruli
davalianeba 18 1,813 1,478sul grZelvadiani aqtivebi 150,674 96,991 mimdinare aqtivebi debitoruli davalianeba 18 37,448 32,515sxva davalianeba 19 8,367 11,632sasaqonlo-materialuri maragebi 20 10,848 9,508fuladi saxsrebi da fuladi
ekvivalentebi 21 1,623 491sul mimdinare aqtivebi 58,286 54,146 sul aqtivebi 208,960 151,137 sakuTari kapitali da valdebulebebi sakuTari kapitali saaqcio kapitali 22 81,148 81,148gadafasebis rezervi 42,665 -dagrovebuli zarali (795,298) (831,193)sul sakuTari kapitali (671,485) (750,045) grZelvadiani valdebulebebi kreditebi da sesxebi 23 17,172 30,240sul grZelvadiani valdebulebebi 17,172 30,240 moklevadiani valdebulebebi sabanko overdraftebi 21 1,088 1,131kreditebi da sesxebi 23 663,226 682,414kreditoruli da sxva davalianeba 24 152,582 149,017sagadasaxado davalianeba 1,354 -sxva gadasaxadebi, romlebic
eqvemdebareba gadaxdas 25 36,451 28,717rezervebi 26 8,572 9,663sul moklevadiani valdebulebebi 863,273 870,942 sul sakuTari kapitali da
valdebulebebi 208,960 151,137
ss «Telasi» angariSgeba fuladi saxsrebis moZraobis Sesaxeb – 2007 wlis 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 4
aTasi lari 2007 2006 fuladi saxsrebis moZraoba ZiriTadi saqmianobidan momxmareblebisgan miRebuli fuladi saxsrebi 225,593 179,962Sesyidul energiaze gadaxdili fuladi saxsrebi (83,041) (126,143)TanamSromelTaTvis gadaxdili fuladi saxsrebi (28,214) (20,055)gadaxdili procentebi (4,350) (2,747)miRebuli procentebi 46 109gadasaxadebi, mogebis gadaxdili gadasaxadis garda (48,886) (40,878)remontisa da teqnikuri momsaxurebisaTvis gaRebuli
xarjebi (3,856) (2,382)sxva gadaxdili xarjebi (30,095) (17,849)wminda fuladi saxsrebi ZiriTadi
saqmianobidan/(gamoyenebuli ZiriTad saqmianobaSi) 27,197 (29,983) fuladi saxsrebis moZraoba sainvesticio
saqmianobidan ZiriTadi kapitalisa da aramaterialuri aqtivebis
SeZena (42,275) (22,668)sainvesticio saqmianobaSi gamoyenebuli wminda
fuladi saxsrebi (42,275) (22,668) fuladi saxsrebis moZraoba finansuri saqmianobidan Senatanebi kreditebidan da sesxebidan 76,374 80,302valebis dafarva (59,967) (34,522)wminda fuladi saxsrebi finansuri saqmianobidan 16,407 45,780 savaluto kursis ryevis gavlena fulad saxsrebsa da
maT ekvivalentebze (197) (219) fuladi saxsrebisa da maT ekvivalentebis wminda
namati 1,132 (7,090) fuladi saxsrebi da maTi ekvivalentebi wlis
dasawyisSi 491 7,581 fuladi saxsrebi da maTi ekvivalentebi wlis bolos 1,623 491
ss «Telasi» angarSgeba sakuTar kapitalSi cvlilebebis Sesaxeb – 2007 wlis 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 5
aTasi lari
saaqcio
kapitali
gadafasebis
rezervi
dagrovili
danakargebi sul balansi 2005 wlis 31 dekembris
mdgomareobiT 81,148 - (886,451) (805,303) wlis wminda mogeba - - 55,258 55,258 balansi 2006 wlis 31 dekembris
mdgomareobiT 81,148 - (831,193) (750,045) wlis wminda mogeba - - 35,467 35,457 ZiriTadi saSualebebi - gadafaseba - 43,093 - 43,093- gadafasebis Sesabamisad realizebuli rezervi - (428) 428 - balansi 2007 wlis 31 dekembris
mdgomareobiT 81,148 42,665 (795,298) (671,485)
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 6
1 Sesavali
ss “Telasi” (Semdgom “kompania”) aris qarTuli saaqcio sazogadoeba, “mewarmeTa Sesaxeb”
saqarTvelos kanonis gansazRvrebis Tanaxmad. kompania daarsda 1937 wels saxelmwifo
sawarmos saxiT. 1998 wels ganxorcielda kompaniis privatizacia da gardaqmna saaqcio
sazogadoebad, “saaqcio sazogadoeba “Telasis” yvela aqciis samocdaTxuTmeti procentis
(75%) nasyidobis xelSekrulebis” Tanaxmad, romelic daido 1998 wlis 21 dekembers
saqarTvelos mTavrobis, saxelmwifo qonebis marTvis saministros saxiT, da Silk Road Holdings B.V.–s Soris.
2003 wlis agvistoSi ZiriTadma mflobelma - Silk Road Holdings B.V., korporacia AES, mihyida Tavisi aqciebis 100% Silk Road Holdings B.V.-Si SezRuduli pasuxismgeblobis finur
kompanias RAO Nordic OY-s, romelsac mTlianad flobs ruseTSi dafuZnebuli saaqcio
sazogadoeba “inter rao ees”-i.
uSualo saTao kompania aris Silk Road Holdings B.V., xolo ZiriTadi mflobelia – rao ees
ruseTi (“ZiriTadi aqcioneri”). ZiriTadi aqcioneris kontrols axorcielebs ruseTis
federaciis mTavroba.
kompanias mTlianad akontroleben rao ees-is jgufis wevrebi (“aqcionerTa jgufi”). kompaniis
ZiriTadi dafinanseba Semodis, xolo sakredito riskebi exeba aqcionerTa aRniSnul jgufs.
aRniSnulis Sedegad kompania damokidebulia aqcionerTa jgufze. garda amisa, kompaniis
saqmianoba mWidrod aris dakavSirebuli aqcionerTa jgufis moTxovnebTan. operaciebi
“dakavSirebul mxareTa Soris” – aqcionerTa jgufTan – moyvanilia SeniSvnaSi 32.
kompaniis registrirebuli ofisi mdebareobs vanis q. 3, Tbilisi 0154, saqarTvelo. kompaniis
saqmianobis ZiriTadi saxeobaa eleqtroenergiis Sesyidva da ganawileba sayofacxovrebo da
samrewvelo momxmareblebze TbilisSi, saqarTvelo.
kompaniis TanamSromelTa raodenoba, 2007 wlis 31 dekembris mdgomareobiT, Seadgens 2,206
(2006: 2,200).
direqtorTa sabWo uflebamosilia Seitanos cvlilebebi finansur angariSSi misi gamocemis
Semdeg.
2 saqmiani garemo
kompania ZiriTad biznes-saqmianobas axorcielebs saqarTvelos farglebSi. gasuli wlebis
ganmavlobaSi saqarTvelos biznes-garemoSi aRiniSna gaumjobesebis niSnebi, magram misTvis jer
kidev damaxasiaTebelia ganviTarebadi bazris garkveuli Tvisebebi, maT Soris – valutis
arseboba, romelic ar aris konvertirebadi qveynebis umetesobaSi saqarTvelos farglebs
gareT, SedarebiT maRali inflacia da stabiluri ekonomikuri zrda. sagadasaxado, sabaJo
kanonmdeblobaSi, buRaltruli aRricxvis da angariSgebis sferos CaTvliT, daSvebulia
sxvadasxvagvari interpretaciis SesaZlebloba, xolo aRniSnuli kanonmdebloba Seicavs
araerTmniSvnelovan debulebebs.
saqarTveloSi momavali ekonomikuri stabilurobis perspeqtivebi mniSvnelovanwilad
damokidebulia mTavrobis mier gatarebuli ekonomikuri zomebis efeqturobaze, samarTlebriv,
maregulirebel da politikur ganviTarebasTan erTad, romelic ar eqvemdebareba kompaniis
kontrols.
ganviTarebadi bazrebisaTvis damaxasiaTebelma, ekonomikuri xasiaTis xangrZlivma sirTuleebma
SeiZleba uaryofiTi gavlena iqonios saqarTveloSi kompaniis finansur mdgomareobasa da
momaval saqmianobaze. xelmZRvanelobas ar ZaluZs winaswar gamoicnos ekonomikuri
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 7
2 saqmiani garemo (gagrZeleba)
sirTuleebis arc moculoba da xangrZlivoba, arc zemoqmedebis xarisxi, arsebobis
SemTxvevaSi, winamdebare finansur angariSgebaze.
axlo warsulSi globaluri finansuri bazrebis arastabiluroba
2007 wlis meore naxevridan dawyebuli, aSS-is saipoTeko bazrebze dafiqsirda dagiravebuli
qonebis gamsesxeblis sakuTrebaSi gadasvlis mkveTri zrda. Sedegebi gavrcelda aSS-is
sacxovrebeli saxlebis bazris gareT, vinaidan globalurma investorebma xelaxla Seafases
sakuTari midrekileba riskebisadmi, romlebic iwvevs mudmivi Semosavlebis, sakuTari
kapitalis, warmoebuli fasiani qaRaldebis bazris gazrdil arastabilurobas da dabal
likvidurobas.
aseTma garemoebebma SeiZleba gavlena iqonios kompaniis SesaZleblobaze miiRos axali sesxebi
da xelaxla daafinansos arsebuli sesxebi iseTi pirobebiT, romlebic gamoyenebuli iyo
bolo tranzaqciebisaTvis.
dabali likvidurobis mdgomareobam SeiZleba, aseve gavlena iqonios kompaniis debitorebze,
rasac, Tavis mxriv, SeuZlia zemoqmedeba moaxdinos maT SesaZleblobaze daabrunon vali.
xelmZRvanelobas ar SeuZlia utyuarad Seafasos finansuri bazrebis likvidurobis nebismieri
Semdgomi gauaresebis zemoqmedeba kompaniis finansur mdgomareobaze.
3 saaRricxvo politikis ZiriTadi principebi
(a) momzadebis safuZveli
winamdebare finansuri angariSi momzadebulia finansuri angariSgebis saerTaSoriso
standartebis (IFRS) Sesabamisad, sawyisi Rirebulebis meTodis Tanaxmad, ZiriTadi
saSualebebis gamoklebiT, romlebic savaraudo Rirebulebis gansazRvris mizniT, xelmeored
iqna Sefasebuli IFRS-is miRebis nawilSi pirvelad 2005 wlis 1 ianvris mdgomareobiT.
ZiriTadi saaRricxvo politika, romelic gamoyenebulia winamdebare finansuri angariSgebis
momzadebisas, moyvanilia qvemoT. es meTodika gamoyenebuli iyo Tanmimdevrulad yvela
warmodgenili periodisaTvis, Tu sawinaaRmdego ar aris daTqmuli (ixileT am SeniSnvis
qvepunqti (d), saaRricxvo politikaSi ZiriTad saSualebebTan dakavSirebuli cvlilebebis
mimarT). (b) funqcionaluri valuta da angariSgebis valuta
saqarTvelos erovnuli valutaa lari, romelic kompaniis funqcionaluri valutaa da,
amasTan, valuta, romelSic warmodgenilia winamdebare finansuri angariSgeba IFRS-is Sesabamisad. larSi warmodgenili mTeli finansuri informacia damrgvalebulia uaxloes
aTasamde. (c) ucxouri valuta
fuladi aqtivebi da valdebulebebi, romlebic gamoxatulia ucxour valutaSi gadaiTvleba
larSi saqarTvelos erovnuli bankis mier dadgenili gacvlis oficialuri kursis
Sesabamisad balansis TariRisaTvis. angariSgeba ucxour valutaSi ganxorcielebuli
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 8
operaciebis Sesabamisad warmodgenilia gacvlis oficialuri kursiT, romelic dadgenilia
operaciis ganxorcielebis TariRisaTvis. arafuladi aqtivebi da valdebulebebi, romlebic 3 saaRricxvo politigis ZiriTadi principebi (gagrZeleba)
gamoxatulia ucxour valutaSi da asaxulia sawyisi RirebulebiT, gadaiTvleba larSi
gacvlis kursis Sesabamisad, romelic moqmedebs tranzaqciis ganxorcielebis TariRisaTvis.
arafuladi aqtivebi da valdebulebebi, romlebic gamoxatulia ucxour valutaSi da
asaxulia samarTliani Rirebulebis Sesabamisad, gadaiTvleba larSi gacvlis kursis
Sesabamisad, romelic moqmedebs samarTliani Rirebulebis gansazRvris TariRisaTvis. mogeba
da zarali, romlebic gamomdinareobs aseTi garigebebis dadebidan da ucxour valutaSi
gamoxatuli fuladi aqtivebis da valdebulebebis gacvlisas, aRiarebulia angariSSi mogebisa
da zaralis Sesaxeb.
2007 wlis 31 dekembris mdgomareobiT, saqarTvelos erovnuli bankis mier dadgenili
gacvlis oficialuri kursi Seadgenda: 1 aSS dolari = 1.5916 lars da 1 evro = 2.3315
lars (2006 wels: 1 aSS dolari = 1.7135 lars da 1 evro = 2.2562 lars). amJamad, lari
ar warmoadgens Tavisuflad konvertirebad valutas qveynebis umravlesobaSi saqarTvelos
gareT.
(d) ZiriTadi saSualebebi
I. sakuTari aqtivebi
2007 wlis 1 ianvramde ZiriTadi saSualebebi asaxuli iyo narCeni Rirebulebis Sesabamisad,
gaufasurebiT miRebuli zaralis gamoklebiT. savaraudo Rirebuleba Tavidan dadgenili iyo
mesame pirebis Sefasebis Sesabamisad, 2005 wlis 1 ianvris mdgomareobiT. Tanxebi, romlebic
ganisazRvra mesame pirebis SefasebiT, warmoadgenda amortizaciis Semdeg aqtivis
Casancvleblad gaRebuli xarjebis Sefasebas. Sefaseba mesame pirebis mier ganxorcielda
Rirebulebis gansazRvrisaTvis safuZvelis dadgenis mizniT, vinaidan, istoriuli saaRricxvo
Canawerebi ZiriTadi saSualebebis Sesaxeb, IAS-is 29 me-16 punqtis Sesabamisad, ar arsebobda. Sedegad, mesame pirebis mier ganxorcielebuli es Sefaseba ar warmoadgenda periodul
damaxasiaTebel Tvisebas, radgan gankuTvnili iyo ZiriTadi saSualebebis sawyisi Rirebulebis
safuZvelis dasadgenad maSin, rodesac kompanias 2007 wlis 1 ianvramde jer kidev ar hqonda
miRebuli politika gadafasebasTan dakavSirebiT, Rirebulebis Semdgomi gansazRvris
safuZvelze. angariSis yoveli TariRisaTvis xelmZRvaneloba afasebda ZiriTadi saSualebebis
gaufasurebis raime niSanis arsebobas. aseTi niSnis arsebobis SemTxvevaSi, xelmZRvaneloba
axorcielebda Canacvlebis Rirebulebis gansazRvras, romelic ganisazRvreboda aqtivis
yvelaze maRali samarTliani Rirebulebis saxiT, gasayidad gaRebuli xarjebis da gamoyenebaSi
faseulobis gamoklebiT. sabalanso Rirebuleba Semcirebul iqna anazRaurebad Rirebulebamde,
xolo gansxvaveba ki aisaxa xarjis (gaufasurebiT miRebuli zaralis) saxiT angariSSi
mogebisa da zaralis Sesaxeb. wina wlebSi gaufasurebis Sedegad miRebuli aRiarebuli
zarali, reversirebuli iqneboda im Sefasebis cvlilebis SemTxvevaSi, romelic gamoyenebuli
iyo aqtivis Cancvlebis Rirebulebis gansazRvrisas.
2007 wlis 1 ianvridan kompaniam Secvala Tavisi saaRricxvo politika im ZiriTad
saSualebebTan dakavSirebiT, romlebic amJamad moyvanilia gadafasebul RirebulebaSi.
gadafasebis Sedegad Rirebulebis zrda aRiarebulia uSualod ZiriTadi saSualebebis
gadafasebis rezervSi, odenobiT, romelic ar aWarbebs Rirebulebis wina Semcirebas an
Rirebulebis Semcirebis Sedegad miRebul zarals da romelic asaxulia angariSSi mogebisa
da zaralis Sesaxeb. Rirebulebis Semcireba aRiarebulia angariSSi mogebisa da zaralis
Sesaxeb im odenobiT, romelic ar aWarbebs sakuTar kapitalSi asaxul Rirebulebis wina
zrdas, romelic aseT SemTxvevaSi aisaxeba uSualod sakuTar kapitalSi. gadafasebis
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 9
TariRisaTvis nebismieri dagrovili amortizaciis likvidacia xorcieldeba aqtivis mTliani
Tanxis xarjze, xolo wminda naSTis dadgena xelaxla xorcieldeba aqtivis gadafasebuli 3 saaRricxvo politigis ZiriTadi principebi (gagrZeleba)
Tanxis Sesabamisad. aqtivis Camoweris dros, gadafasebiT miRebuli nameti gadaaqvT
gaunawilebel mogebaSi.
ZiriTadi saSualebebi eqvemdebareba gadafasebas regularul safuZvleze. gadafasebis sixSire
damokidebulia im aqtivis samarTliani Rirebulebis cvalebadobaze, romelic eqvemdebareba
gadafasebas. rodesac ZiriTadi saSualebebis obieqti Sedgeba arsebiTi komponentebisgan,
romelTac sasargeblo gamoyenebis sxvadasxva vada aqvs, angariSgeba aseTi komponentebis
Sesabamisad warmoebs, rogorc ZiriTadi saSualebebis calke obieqtebis Sesabamisad.
kompania, ZiriTad saSualebebTan dakavSirebiT, gadavadebuli sagadasaxado valdebulebebis
daricxvas axorcielebs uSualod sakuTar kapitalze. II. arendis saSualebiT SeZenili aqtivebi
arendis, romlis Sesabamisadac kompania Tavis Tavze iRebs arsebiTad yvela risks da
sakuTrebis flobis Sedegad miRebul sargebels, klasificireba xorcieldeba finansuri
arendis saxiT. finansuri arendis saSualebiT SeZenili manqanebisa da mowyobilobebis
aRiareba xdeba TanxiT, romelic tolia maTi samarTliani Rirebulebidan umciresis da
minimaluri saarendo gadaxdis realuri Rirebulebis, dagrovili amortizaciis da
gaufasurebiT miRebuli zaralis gamoklebiT.
III. Semdgomi xarjebi
ZiriTadi saSualebebis obieqtis komponentis, romelTan dakavSirebiTac angariSgeba calke
iwarmoeba, Secvlisas gaRebuli xarjebis kapitalizacia xorcieldeba Camosaweri komponentis
sabalanso RirebulebasTan erTad. Semdgomi xarjebis kapitalizacia xorcieldeba im
SemTxvevaSi, Tu aseTi xarjebidan momavalSi warmoiqmneba ekonomikuri sargebeli. yvela sxva
danarCeni xarjis, mcire remontsa da teqnikur momsaxurebaze gaRebuli xarjebis CaTvliT,
aRiareba xdeba angarSSi mogebasa da zaralis Sesaxeb gaRebuli xarjebis saxiT.
IV. amortizacia
amortizaciis aRiareba xorcieldeba angariSSi mogebasa da zaralis Sesaxeb individualuri
aqtivebis sasargeblo gamoyenebis vadaze Tanabari daricxvis meTodis gamoyenebiT. aqtivis
amortizacia iwyeba, rodesac igi gamosayeneblad xelmisawvdomi xdeba. miwis amortizacia ar
xorcieldeba.
qvemoT moyvanilia sxvadasxva obieqtebis sasargeblo gamoyenebis savaraudo vada: • miwis nakveTebi da Senobebi 50 wlamde • manqanebi da mowyobilobebi 15-dan 30 wlamde • sakuTno da inventari 5-dan 15 wlamde • avtosatransporto saSualebebi 5 weli
(e) aramaterialuri aqtivebi
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 10
kompaniis mier SeZenili SezRuduli sasargeblo sicocxlis mqone aramaterialuri aqtivebi
aisaxeba TviTRirebulebis Sesabamisad, dagrovebuli amortizaciis gamoklebiT. gaufasurebis
SemTxvevaSi, aramaterialuri aqtivebis sabalanso Rirebuleba Camoweril unda iqnes
3 saaRricxvo politigis ZiriTadi principebi (gagrZeleba)
gamoyenebaSi umcires faseulobamde da samarTlian Rirebulebamde, gasayidad gaRebuli
xarjebis gamoklebiT.
aramaterialuri aqtivebis amortizacia xorcieldeba sasargeblo gamoyenebis vadaze Tanabari
daricxvis meTodis saSualebiTYim TariRidan, rodesac aqtivi gamosayeneblad xelmisawvdomi
gaxda. qvemoT naCvenebia sasargeblo gamoyenebis savaraudo vadebi: • kompiuteruli programebi 10 weli • licenziebi 10 weli
(f) sasaqonlo-materialuri maragebi
sasaqonlo-materialuri maragebi aisaxeba TviTRirebulebidan umciresis da realizaciis
SesaZlo wminda Rirebulebis Sesabamisad. realizaciis SesaZlo wminda Rirebuleba
warmoadgens gayidvis savaraudo fass saqmianobis normalur pirobebSi, samuSaoebis
dasrulebaze savaraudo danaxarjebis da gasayidad gaRebuli xarjebis gamoklebiT.
maragebis Rirebuleba ganisazRvreba saSualoSewonili Rirebulebis meTodis Sesabamisad da
moicavs maTi SeZenisas, miwodebisas da arsebul mdgomareobamde dayvanisas gaRebul xarjebs.
(g) savaWro debitoruli davalianeba da sxva debitoruli davalianeba
savaWro debitoruli davalianeba aisaxeba, damatebuli Rirebulebis gadasaxadis
gaTvaliswinebiT. savaWro debitoruli davalianeba da sxva debitoruli davalianeba Tavidan
aisaxeba, rogorc samarTliani Rirebuleba da Semdgom gaizomeba amortizebuli Rirebulebis
Sesabamisad efeqturi saprocento ganakveTis meTodis gamoyenebiT, gaufasurebis rezervis
gamoklebiT. uimedo davalianebisaTvis aseTi rezervi dgindeba im SemTxvevaSi, Tu arsebobis
obieqturi safuZveli imisaTvis, rom kompaniam ver SeZlo Seegrovebina yvela kuTvnili Tanxa,
debitoruli davalianebis sawyisi pirobebis gamo.
mevalis mniSvnelovani finansuri sirTuleebi da valis gadaxdaze uari, an aradrouli
gadaxda (15 da meti dRis dagvianebiT) ganixileba, rogorc maCvenebeli imisa, rom
debitoruli davalianeba gaufasurda. rezervis odenoba aris gansxvaveba aqtivis sabalanso
Rirebulebasa da im savaraudo momavali fuladi nakadis mimdinare Rirebulebas Soris,
romelic diskontirebulia saeWvo valebis rezervis gamoyenebiT, xolo zaralis odenoba
aisaxeba angariSSi mogebisa da zaralis Sesaxeb.
rodesac debitoruli davalianeba uimedoa, igi unda Camoiweros debtoruli da sxva
davalianebisaTvis saeWvo valebis rezervis xarjze. adre Camowerili debitoruli
davalianebis Semdgomi anazRaureba aisaxeba angariSSi mogebisa da zaralis Sesaxeb.
(h) fuladi saxsrebi da maTi eqvivalentebi
fuladi saxsrebi da maTi ekvivalentebi moicavs naRd fulad saxsrebs da sabanko angariSebze
arsebul fulad saxsrebs, romlebic eqvemdebareba moTxovnisTanave gadaxdas, an aqvs sam Tveze
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 11
naklebi dafarvis sawyisi vada. fuladi saxsrebisa da maTi ekvivalentebis Sefaseba
xorcieldeba amortizebuli Rirebulebis Sesabamisad efeqturi saprocento ganakveTis
meTodis gamoyenebiT.
3 saaRricxvo politigis ZiriTadi principebi (gagrZeleba) (i) ZiriTadi saSualebebis da aramaterialuri aqtivebis gaufasureba
kompania ZiriTadi saSualebebisa da aramaterialuri aqtivebis (kompiuteruli programebisa
da gamoyenebis SezRuduli vadis mqone licenziebis CaTvliT) sabalanso Rirebulebis
gadasinjvas axorcielebs sabalanso angariSis yoveli TariRiT, maTi gaufasurebis niSnebis
gamovlenis mizniT. aseTi niSnebis arsebobis SemTxvevaSi, xorcieldeba aqtivebis Canacvlebis
Rirebulebis Sefaseba.
gaufasurebiT miyenebuli zaralis aRiareba xdeba im SemTxvevaSi, rodesac aqtivis an
magenerirebeli erTeulis sabalanso Rirebuleba metia anazRaurebad Rirebulebaze.
gaufasurebiT miyenebuli zaralis asaxva xorcieldeba angariSSi mogebisa da zaralis Sesaxeb.
aqtivis Canacvlebis Rirebulebis gaangariSeba
ZiriTadi saSualebebisa da aramaterialuri aqtivebis Canacvlebis Rirebuleba warmoadgens
maTi samarTliani Rirebulebebidan udidess, realizaciis Rirebulebisa da gamoyenebaSi
faseulobis gamoklebiT. gamoyenebaSi faseulobis Sefasebisas xorcieldeba fuladi saxsrebis
mosalodneli nakadebis diskontireba maT realur Rirebulebamde gadasaxadebis gadaxdamde
diskontirebis ganakveTis gamoyenebiT, romelic asaxavs fulis droebiTi Rirebulebis
mimdinare sabazro Sefasebebs da riskebs, romlebic damaxasiaTebelia mocemuli aqtivisaTvis.
im SemTxevaSi, rodesac aqtivi ar axdens fuladi saxsrebis modinebis generirebas sxva
aqtivebisagan damoukideblad, Canacvlebis Rirebulebis gansazRvra xorcieldeba
magenerirebeli erTeulisaTvis, romelSic Sedis aRniSnuli aqtivi.
gaufasurebis Sedegad miRebuli zaralis reversireba
im SefasebebSi cvlilebebis SemTxvevaSi, romlebic ganapirobebs Canacvlebis Rirebulebis
gazrdas, gaufasurebis Sedegad miyenebuli zaralis reversireba xorcieldeba moculobiT,
romlis arsebobisas aqtivis sabalanso Rirebuleba ar aWarbebs sabalanso Rirebulebas,
romelic gansazRvrul iqna cveTisa da amortizaciis gamoklebiT im pirobiT, rom
gaufasurebis Sedegad miyenebuli zarali adre ar iyo aRiarebuli.
(j) kreditebi da sesxebi
kreditebisa da sesxebis asaxva pirvelad xorcieldeba maTi samarTliani Rirebulebis
Sesabamisad, xarjebis gamoklebiT, romelic gaRebul iqna operaciis Catarebisas. samarTliani
Rirebulebis gansazRvra xorcieldeba cnobili sabazro saprocento ganakveTis gamoyenebiT
amgvari instrumentisaTvis. sawyisi aRiarebis Semdeg kreditebi da sesxebi aisaxeba
amortizebuli Rirebulebis Sesabamisad efeqturi saprocento ganakveTis meTodis gamoyenebiT.
amasTan, sxvaoba pirvelad aRiarebul Tanxasa da dafarvis Tanxas Soris aisaxeba angariSSi
mogebisa da zaralis Sesaxeb saprocento xarjebis saxiT kreditebis mTeli vadis
ganmavlobaSi.
mTavrobisagan nulovani an dabali saprocento ganakveTiT miRebuli sesxebi warmoadgens
samTavrobo daxmarebis formas, magram sargebelis gansazRvra ar xorcieldeba procentis
daricxviT.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 12
(k) saxelmwifo sapensio fondi
Tavis Cveuli saqmianobis ganxorcielebisas kompania Tavisi TanamSromlebis saxeliT ixdis
Senatanebs saqarTvelos saxelmwifo sapensio fondSi. sapensio uzrunvelyofis samTavrobo 3 saaRricxvo politigis ZiriTadi principebi (gagrZeleba)
programaSi savaldebulo Senatanebis amoReba xorcieldeba aseTi valdebulebis arsebobis
SemTxvevaSi.
(l) finansuri aqtivebi
kompania Tavisi finansuri saxsrebis klasificirebas axorcielebs Semdeg kategoriebSi:
kreditebi da debitoruli davalianeba, samarTliani Rirebulebis Sesabamisad uSualod
mogebidan da zaralidan, xelmisawvdomia gasayidad da SeCerebulia dafarvamde. klasifikacia
damokidebulia im mizanze, romlisTvisac SeZenil iqna finansuri saxsrebi. menejmenti Tavisi
finansuri saxsrebis klasifikacias gansazRvravs sawyisi aRiarebis Tanaxmad. a) sesxebi da debitoruli davalianeba
sesxebi da debitoruli davalianeba warmowadgens arawarmoebul finansur aqtivebs
fiqsirebuli an gansasazRvri gadaxdebiT, romlebic ar aris kotirebuli aqtiur bazarze.
isini aisaxeba mimdinare aqtivebSi, maT garda, romelTa gadaxdis vada metia 12 Tveze
sabalanso angariSis TariRis Semdeg. isini klasificirebulia arasabrunavi aqtivebis saxiT.
kompaniis sesxebi da debitoruli davalianeba Seicavs savaWro debitorul davalianebas da
sxva davalianebas, fulad saxsrebs da fuladi saxsrebis ekvivalentebs, romlebic sabalanso
angariSis mixedviT eqvemdebareba dakavSirebul mxareTa mier gadaxdas. finansuri
instrumentebis klasifikaciisaTvis kategoriebis Sesabamisad ixileT SeniSnva 29. b) finansuri aqtivebi, romelTa Sefaseba xorcieldeba samarTliani Rirebulebis Sesabamisad mogebidan da zaralidan
finansuri aqtivebi, romelTa Sefaseba xorcieldeba samarTliani Rirebulebis Sesabamisad
mogebidan da zaralidan, warmoadgens finansur saxsrebs, romlebic SeCerebulia savaWrod.
finansuri aqtivis klasificireba am kategoriaSi xorcieldeba misi SeZenis SemTxvevaSi,
umTavresad moklevadian perspeqtivaSi gasayidad. warmoebuli finansuri instrumentebi aseve
klasificirdeba, rogorc SeCerebuli savaWrod im SemTxvevaSi, rodesac ar aris
gansazRvruli xejirebis instrumentis saxiT. am kategoriaSi aqtivebis klasificireba
xorcieldeba sabrunavi aqtivebis saxiT. kompania saangariSo periodis ganmavlobaSi ar
flobda raime finansur aqtivebs, romelTa Sefaseba xorcieldeba samarTliani Rirebulebis
Sesabamisad mogebidan da zaralidan. g) dafarvamde SeCerebuli investiciebi
dafarvamde SeCerebuli investiciebis klasifikacia moicavs kotirebul arawarmoebul
finansur saxsrebs fiqsirebuli an dadgenili fuladi SemosavlebiT da gadaxdis dadgenili
vadebiT, romelTa SeCerebas kompania apirebs da SeuZlia dafarvamde. saangariSo periodis
ganmavlobaSi kompanias ar hqonda gankargulebaSi raime dafarvamde SeCerebuli investicia. d) gasayidad xelmisawvdomi finansuri aqtivebi
yvela sxva finansuri saxsrebi Setanilia kategoriaSi “xelmisawvdomia gasayidad”.
(m) finansuri instrumentebis sawyisi aRiareba
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 13
savaWro investiciebi pirvelad aisaxeba samarTliani Rirebulebis Sesabamisad. xolo yvela
sxva finansuri aqtivi da valdebuleba – samarTliani Rirebulebis Sesabamisad plus
saoperacio danaxarjebi. garigebis fasi samarTliani Rirebulebis saukeTeso damowmebaa misi
sawyisi aRiarebisas. sawyisi aRiarebisas mogeba da zarali fiqsirdeba mxolod sxvaobis
arsebobis SemTxvevaSi samarTlian Rirebulebasa da garigebis fass Soris, romelic SeiZleba
dadasturdes msgavsi insturmentTan dakavSirebiT mimdinare sabazro operaciebidan 3 saaRricxvo politigis ZiriTadi principebi (gagrZeleba)
gamomdinare, an Rirebulebis gansazRvris meTodis saSualebiT, romlis moTxovnebi
iTvaliswinebs monacemTa aRricxvas mxolod im bazrebidan, romlebic dakvirvebis obieqtia.
finansuri aqtivebis yvela SeZena da gayidva, romlebic moiTxovs miwodebas debulebiT an
sabazro xelSekrulebiT (“Cveulebrivi garigebebi” yidva-gayidvasTan dakavSirebiT)
gaTvaliswinebul drois intervalSi, registrirdeba garigebis TariRiT, romelic aris
kompaniis mier finansuri aqtivebis miwodebasTan dakavSirebuli valdebulebis aRebis TariRi.
yvela sxva Sesyidva da gayidva aisaxeba saangariSsworebo TariRiT, Rirebulebis cvlilebiT
valdebulebis aRebis TariRs da angariSsworebis TariRs Soris periodSi, romlis aRiareba
ar xdeba Rirebulebis an amortizebuli Rirebulebis Sesabamisad dafiqsirebuli
aqtivebisaTvis; savaWro investiciebisaTvis Seitaneba mogebasa da zaralSi; aisaxeba sakuTar
kapitalSi aqtivebisaTvis, romlebic klasificirebulia “gasayidad xelmisawvdomis” saxiT.
(n) finansuri aqtivebis aRiarebis Sewyveta
kompania wyvets finansuri aqtivebis aRiarebas im SemTxvevaSi, Tu (I) finansuri aqtivebi
gamosyidulia, an finansuri aqtivis Sesabamisad iwureba fuladi saxsrebis nakadebis
moTxovnaze saxelSekrulebo uflebebis vada, an (II) kompaniam gadasca yvela riskisa da
finansuri aqtivis flobasTan dakavSirebuli sargebelis mniSvnelovani nawili, an (III)
kompaniam arc gadasca da arc SeinarCuna yvela riskisa da finansuri aqtivis flobasTan
dakavSirebuli sargebelis mniSvnelovani nawili da amasTan, ar SeinarCuna kontroli.
kontrolis SenarCuneba xdeba im SemTxvevaSi, Tu meore mxares, gayidvaze Sezrudvebis
dawesebis aucileblobis gareSe, ar gaaCnia praqtikuli SesaZlebloba mTlianad mihyidos
aqtivi aradakavSirebul mesame mxares.
(o) SefasebiTi valdebulebebi
SefasebiTi valdebulebis aRiareba xorcieldeba sabuRaltro balansSi, rodesac, warsuli
movlenis Sedegad, kompanias aqvs iuridiuli an dakisrebuli valdebuleba da ekonomikuri
sargebelis gadineba savaraudoa. Tu zegavlena arsebiTia, SefasebiTi valdebulebebis sidide
ganisazRvreba fuladi saxsrebis mosalodneli nakadebis diskontirebiT dabegvramde arsebuli
ganakveTis gamoyenebiT, romelic asaxavs fulis droebiTi Rirebulebis mimdinare sabazro
fass da, aucileblobis SemTxvevaSi, am valdebulebis damaxasiaTebel riskebs. (p) savaWro kreditoruli davalianeba da sxva kreditoruli davalianeba
kreditoruli davalianeba pirvelad izomeba samarTliani Rirebulebis Sesabamisad da aisaxeba
damatebuli Rirebulebis gadasaxadis gaTvaliswinebiT.
(q) mogebis gadasaxadi
mogebis gadasaxadebi aisaxeba, sabalanso angariSis TariRisaTvis miRebuli an arsebiTad
miRebuli saqarTvelos kanonmdeblobis Sesabamisad. mogebis gadasaxadi Seicavs mimdinare
gadasaxads da mogebis gadavadebul gadasaxads da aisaxeba angariSSi mogebisa da zaralis
Sesaxeb, im SemTxvevebis garda, rodesac igi Seexeba sakuTari kapitalis SemadgenlobaSi
asaxul muxlebs imis gamo, rom Seexeba operaciebs, romlebic aseve aRiarebulia imave an sxva
periodSi uSualod sakuTari kapitalis SemadgenlobaSi.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 14
mogebis mimdinare gadasaxadi warmoadgens sagadasaxado organoebisaTvis gadasaxdel an maT
mier dasabrunebel Tanxas, romliTac ibegreba mimdinare an wina periodis mogeba. dasabegri
mogeba dafuZnebulia gaangariSebaze, Tu finansuri angariSebi oficialurad miRebulia
Sesabamisi sagadasaxado deklaraciis wardgenamde. sxva gadasaxadebi asaxulia saeqspluatacio
xarjebSi. 3 saaRricxvo politigis ZiriTadi principebi (gagrZeleba)
mogebis gadavadebuli gadasaxadis daricxva xorcieldeba valdebulebebis aRricxvis
sabalanso meTodis gamoyenebiT asaxvisaTvis finansuri angariSgebis, droebiTi gansxvavebis,
romelic warmoiqmneba aqtivebis sagadasaxado bazis, valdebulebebs da maT sabalanso
Rirebulebas Soris, miznebisaTvis. gadavadebuli sagadasaxado aqtivebi aRiricxeba im
odenobiT, romliTac arsebobs im dasabegri mogebis miRebis albaToba momavalSi, romelTan
dakavSirebiTac SesaZlebelia droebiTi gansxvavebis gamoyeneba. sawyis aRiarebasTan
dakavSirebuli daTqmis Sesabamisad, gadavadebuli gadasaxadebi ar aisaxeba droebiTi
gansxvavebis Sesabamisad aqtivis an operaciis valdebulebebis (kompaniebis gaerTianebis garda)
sawyisi aRiarebisas, Tu operacia, misi sawyisi asaxvis SemTxvevaSi, gavlenas ar axdens arc
saaRricxvo da arc dasabegr mogebaze. gadavadebuli gadasaxadis naSTi ganisazRvreba
sagadsaxado ganakveTiT, romelic ZalaSi Sevida an arsebiTad Sevida ZalaSi sabalanso
angariSis TariRiT da romelic savaraudod gamoyenebuli iqneba periodisaTvis, rodesac
xdeba droebiTi sxvaobis reversireba, an gamoiyeneba sagadasaxado zaralis gadadebis meTodi.
(r) damatebiTi Rirebulebis gadasaxadi
damatebuli Rirebulebis gadasaxadi (dRg) asaxulia gayidvis aRiarebis momentSi
valdebulebis saxiT. iq, sadac dRg gadaxdil unda iqnes sagadasaxdo organoebisaTvis,
rodesac mis safuZvlad arsebuli debitoruli davalianeba miRebulia an Camowerilia, es
Tanxa Caiwereba, rogorc gadavadebuli dRg nominaluri Tanxis Sesabamisad.
(s) Semosavali
eleqtroenergiis gayidvis aRiareba xorcieldeba sayofacxovrebo da arasayofacxovrebo
momxmarebelTa mier eleqtroenergiis aRricxuli an savaraudo moxmarebis safuZvelze.
(t) finansuri Semosavali da xarjebi
finansuri Semosavali da xarjebi moicavs sesxebis Sesabamisad procentebis gadasaxdelad
gaRebul xarjebs, Semosavlebs sainvesticio Tanxebis procentebis saxiT da ucxouri
valutis gacvlis Sedegad miRebul mogebasa da zarals.
sesxebTan dakavSirebuli yvela procenti da sxva xarjebi Caiwereba finansuri xarjebis
nawilis saxiT.
procentis saxiT miRebuli mogebis aRiareba xorcieldeba dagrovebis SemTxvevaSi, aqtivze
realuri xarjis gaTvaliswinebiT.
(u) cvlilebebi klasifikaciaSi
gasuli wlis Sesabamisad garkveuli SedarebiTi maCveneblebi ganaxlebul iqna im cvlilebebis
asaxvis mizniT, romlebic Setanili iyo klasifikaciis garkveuli saTaurebis striqtonis
elementebSi mogebisa da zaralis Sesaxeb angariSSis angariSebisaTvis, wardgenis
SesaTanxmeblad 2007 wlis 31 dekembris mdgomareobiT.
reklasifikaciis Sedegad wlis ganmavlobaSi, romelic dasrulda 2006 wlis 31 dekembers,
miRebul wminda mogebaze zemoqmedeba ar yofila aRniSnuli. koreqtirebis Sedegebi moyvanilia
qvemoT:
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 15
3 saaRricxvo politigis ZiriTadi principebi (gagrZeleba)
aTasi lari
adre
gancxadebuli reklasifikaciis
Semdgom zegavlena reklasifikacia angariSSi mogebisa
da zaralis Sesaxeb
Semosavali (SeniSnva 7) 174,662
173,195 (1,467)
sxva Semosavali (SeniSnva 8) 5,015
6,482 1,467 Sromis anazRaureba da gadasaxadi xelfsze (SeniSnva 10) (27,299)
(28,675) (1,376)
sxva mimdinare xarjebi (SeniSnva 13) (14,709)
(13,333) 1,376
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 16
4 mniSvnelovani sabuRaltro Sefasebebi da mosazrebebi saaRricxvo politikis gatarebasTan dakavSirebiT
kompania akeTebs Sefasebebsa da daSvebebs, romlebic zegavlenas axdens momdevno finansuri
wlisaTvis gancxadebuli aqtivebisa da valdebulebebis raodenobaze. saxarjTaRricxvo
varaudebi da mosazrebebi mudmivad fasdeba da efuZneba xelmZRvanelobis gamocdilebasa da
sxva faqtorebs, romlebic gonivrulad miiCneva mimdinare garemoebis dros, momavali
movlenebis molodinis CaTvliT.
saaRricxvo politikis gatarebis procesSi xelmZRvaneloba aseve iyenebs garkveul
mosazrebebs, SefasebasTan dakavSirebuli mosazrebebis CaTvliT. mosazrebebSi, romlebic
yvelaze did zegavlenas axdens finansur angariSgebaSi asaxul Tanxebze, da SefasebebSi,
romlebsac SeuZlia gamoiwvios momavali finansuri wlis aqtivebisa da valdebulebebis
saaRricxvo Rirebulebis mniSvnelovani koreqtireba, Sedis Semdegi:
(a) ZiriTadi saSualebebis samarTliani Rirebulebi gansazRvra, 2007 wlis 1 ianvris mdgomareobiT
kompaniis ZiriTadi saSualebebis samarTliani Rirebuleba da ZiriTdi saSualebebis
sasargeblo gamoyenebis darCenili vada ganisazRvreboda damoukidebeli Semfaseblis mier
2007 wlis 1 ianvrisaTvis. aqtivis Canacvlebis Rirebulebis, amortizebuli Canacvlebis
Rirebulebis da sasargeblo gamoyenebis darCenili vadis Sefaseba zegavlenas axdens ZiriTadi
saSualebebis sabalanso Rirebulebasa da amortizaciaze. am daSvebebSi Setanil cvlilebebs
SeuZlia mniSvnelovani zegavlena iqonios ZiriTadi saSualebebis samarTlian Rirebulebaze
(ix. SeniSnva 16).
(b) ZiriTadi saSualebebis sasargeblo gamoyenebis vadebi
ZiriTadi saSualebis erTeulis sasargeblo gamoyenebis vadis Sefaseba eqvemdebareba
xelmZRvanelobis gadawyvetilebas, romelic, Tavis mxriv, efuZneba amgvar aqtivebTan muSaobis
gamocdilebas. aqtivis sasargeblo gamoyenebis vadis gansazRvrisas, xelmZRvaneloba
iTvaliswinebs mis mosalodnel gamoyenebas, Sesafasebel teqnikur cveTas, fizikur cveTas,
agreTve fizikur garemos, romelSic gamoiyeneba aqtivi. am pirobebidan nebismierSi da
SefasebaSi Setanilma cvlilebam SeiZleba momavalSi gamoiwvios amortizaciis normebis
cvlileba momavalSi.
(c) aqtivebis gaufasureba da rezervebis aRricxva
balansis TiToeuli TariRisaTvis xelmZRvaneloba afasebs arsebobs Tu ara niSnebi imisa, rom
kompaniis aqtivebis Canacvlebis Rirebuleba Camovida sabalanso Rirebulebis qvemoT.
aRdgeniTi Rirebuleba aris aqtivebis umaRlesi samarTliani Rirebuleba, gasayidad gaRebuli
xarjebis da gamoyenebaSi maTi faseulobis gamoklebiT. aseTi Semcirebis identifikaciisas
sabalanso Rirebuleba mcirdeba Canacvlebis Rirebulebamde. Semcirebis Tanxa aisaxeba
angariSSi mogebisa da zaralis Sesaxeb im periodisaTvis, rodesac Semcireba iyo
identificirebuli. Tu pirobebi Seicvala da xelmZRvaneloba gadwyvets, rom aqtivebis
Rirebuleba gaizarda, gaufasurebis rezervi nawilobriv an mTlianad gauqmdeba.
gaufasurebis aRricxva moicavs ZiriTadi saSualebebis rezervs, aramaterialur aqtivebs,
debitorul da sxva davalianebas, sxva arasabrunav aqtivebs da sasaqonlo-materialuri
maragebis cveTas. fuladi valdebulebebis rezervi da xarjebi, upirveles yovlisa, moicavs
sagadasaxado valdebulebebisa da sasamarTlo ganxilvebis rezervs.
kompania gaufasurebas asaxavs an agrovebs am rezervebs, rodesac ganxorcielebuli Sefaseba
miuTiTebs imaze, rom aRebuli valdebulebis an aqtivis Canacvleba da Tanxis gonivruli
Sefasebac SeuZlebelia. kompaniis fuladi valdebulebebis da xarjebis rezervebis Sefaseba
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 17
4 mniSvnelovani sabuRaltro Sefasebebi da mosazrebebi saaRricxvo politikis gatarebasTan dakavSirebiT (gagrZeleba)
efuZneba arsebul faqtebs da kompaniis mier saboloo Sedegebis Sefasebebs an kompaniis
erTgulebas nakisri valdebulebebis mimarT momavalSi.
debitoruli davalianebis Sedegad miRebuli zaralis rezervi efuZneba kompaniis unaris
Sefasebas marTos klientis specifiuri angariSebi. Tu saxezea mTavari klientebis
kreditunarianobis gauareseba an zemoaRniSnulis faqtobrivi Seusrulebloba, maSin
SesaZlebelia faqtobrivi debitoruli davalianeba gansxvavdebodes am Sefasebebisgan.
Tu kompania daadgens, rom calke Sefasebuli debitoruli davalianebis gaufasurebis
obieqturi mtkicebuleba ar arsebobs, maTi mniSvnelobisagan damoukideblad, Seaqvs
debitoruli davalianeba sakredito riskebis msgavsi maxasiaTeblebis mqone debitoruli
davalianebebis jgufSi da erTad afasebs maT gaufasurebis TvalsazrisiT.
gaufasurebis erTdrouli Sefasebis miznebisaTvis debitoruli davalianeba jgufdeba
sakredito riskebis msgavsi maxasiaTeblebis safuZvelze. es maxasiaTeblebi Seesabameba aseTi
aqtivebis jgufebis mixedviT momavali fuladi nakadebis Sefasebas, radgan es maxasiaTeblebi
maCvenebelia mevalis unarisa gadaixados yvela dasafari Tanxa Sesafasebeli aqtivebis
sakontraqto vadebis Sesabamisad.
debitoruli davalianebis jgufSi, romelic erTad fasdeba gaufasurebis TvalsazrisiT,
momavali fuladi nakadebi unda Sefasdes sakontraqto fuladi nakadebis safuZvelze
aqtivebis da xelmZRvanelobis gamocdilebis Sesabamisad im odenobasTan dakavSirebiT,
romelTa mixedviT Tanxebi vadagasuli gaxdeba warsuli danakargebis da vadagasuli Tanxebis
dabrunebis warmatebulobis Sedegad. wina gamocdilebis regulireba xorcieldeba mimdinare
SemCneuli monacemebis safuZvelze im mimdinare pirobebis zemoqmedebis asaxvis, romlebic
gavlenas axdenda warsul periodSi da wina pirobebis, romlebic amJamad ar arsebobs,
zemoqmedebis Tavidan acilebis mizniT.
faqtobrivi Sedegebi SeiZleba gansxvavdebodes Sefasebebisgan, xolo kompaniis mier
ganxorcielebuli Sefasebebi SeiZleba momavalSi gadaisinjos negatiurad an pozitiurad,
faqtebze dafuZnebuli im Sedegidan an molodonidan gamomdinare, romlebic Tansdevs
finansuri riskisadmi daqvemdebarebis TiToeul SemTxvevas.
(d) sagadasaxado kanonmdebloba
Semdgom 31-e SeniSnvaSi ganxilulis Sesabamisad, saqarTvelos sagadasaxado kanonmdeblobasTan
Sesabamisoba seriozuli interpretaciis sagania da SeiZleba Sedavebul iqnes sagadasaxado
xelisuflebis mier.
xelmZRvaneloba SefasebiT mosazrebas iyenebs savaraudo damatebiTi sagadasaxado gadaxdebis
da Sesabamisi jarimebisa da im procentebis Casawerad, romelTa gadaxda kompanias mouwevs Tu
Sesabamisi sagadasaxado organoebi sadavos gaxdian sagadasaxado moTxovnebTan kompaniis
saqmianobis Sesabamisobas.
xelmZRvaneloba kompaniis meryev sagadasaxado mdgomareobas xelaxla afasebs yoveli
sabalanso angariSis TariRisaTvis. valdebulebebi aisaxeba mogebis gadasaxadis poziciiT,
romelic, kompaniis xelmZRvanelobis SexedulebiT, savaraudod ar gamoiwvevs damatebiTi
gadasaxadebis warmoqmnas, romelic ibegreba sagadasaxado organoebis mier sxva poziciiT
asaxvis SemTxvevaSi. Sefaseba dafuZnebulia im sagadasaxado kanonebis
interpretaciaze, romlebic arsebiTad balansis Sedgenis TariRisaTvis ZalaSia Sesuli an
miRebulia, nebismieri sasamarTlos mier an aseTi sakiTebis sxva gansazRvrebaze.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 18
4 mniSvnelovani sabuRaltro Sefasebebi da mosazrebebi saaRricxvo politikis gatarebasTan dakavSirebiT (gagrZeleba)
pirgasamtexlosTan, procentebsa da gadasaxadebTan, mogebis gadasaxadis garda, dakavSirebuli
valdebulebebi aRiarebulia valdebulebebis dasaregulireblad aucilebebli xarjebis
xelmZRvanelobis saukeTeso Sefasebis safuZvelze, balansis TariRisaTvis arsebuli
mdgomareobiT.
(e) gadavadebuli sagadasaxado aqtivebis aRiareba
xelmZRvanelobam, gadavadebuli sagadasaxado aqtivebis donis gansasazRvrad, gamoiyena
kompaniis mier aRiarebuli mosazreba. 2007 wels xelmZRvanelobam SeniSna kompaniis
momgebianobis gaumjobeseba da daaskvna, rom momavalSi xelmisawvdomi iqneba sakmarisi
dasabegri mogeba, romlis mimarT SesaZlebeli iqneba droebiTi gansxvavebis gamoyeneba.
Sesabamisad, xelmZRvanelobam srulad aRiara gadavadebuli sagadasaxado aqtivebi 2007 wlis
31 dekembris mdgomareobiT (ix. SeniSnva 15). kompaniis saqmianobis xasiaTis, sagadasaxado
kanonmdeblobisaTvis damaxasiaTebeli Sida orazrovnebis da kompaniis im momavali
momgebianobis gaTvaliswinebiT, romelic eqvemdebareba tarifebis donis da kompaniis
kontrols gare sxva faqtorebis zemoqmedebas, aRiarebuli gadavadebuli sagadasaxado
aqtivebis anazRaurebadoba SeiZleba mtkivneuli gaxdes kompaniis dasabegri mogebisaTvis
momavalSi. im SemTxvevaSi, Tu kompaniis xelmZRvaneloba momavals ar ganixilavs, rogorc
pozitiurs, maSin yvela an zogierTi aRiarebuli gadavadebuli sagadasaxado aqtivebisgan
misaRebi potenciuri mogeba 37,884 aTasi laris (24,867 aTasi lari 2006 wels) odenobiT
SeiZleba ar iqnes dabrunebuli da kompanias ar moutanos mosalodneli mogeba.
(f) uari finansuri aqtivebis aRiarebaze
Semdgom me-18 SeniSnvaSi ganxilulis Sesabamisad, xelmZRvaneloba imis Sesafaseblad
akmayofilebs Tu ara garkveuli debitoruli davalianeba saxelmwifo seqtoris mxridan
aRiarebaze uaris Tqmis kriteriumebs iyenebs mosazrebas IAS 39-is “finansuri instrumentebi: aRiareba da Sefaseba” Sesabamisad. xelmZRvanelobam ganaxorciela warsuli da mimdinare
tendenciebis analizi fuladi saxsrebis amoRebaSi am mevaleebisgan da Seisawvla kompaniis
kanonieri uflebis gamoyenebis SesaZlebloba am aqtivebisagan ekonomikuri sargebelis
miRebaSi. am mosazrebebis safuZvelze, xelmZRvanelobam daaskvna, rom aRniSnuli finansuri
aqtivebi akmayofilebs aRniSnuli finansuri aqtivebis aRiarebaze uaris Tqmis kriteriumebs,
vinaidan maTi anazRaurebis albaToba ganixileba, rogorc Soreuli momavlis saqme.
Sesabamisad, xelmZRvanelobam gadawyvita saeWvo valebis Sesabamisad istoriulad dadgenili
rezervi gamoiyenos am savaWro davalianebasTan dakavSirebiT da uari Tqvas am finansuri
aqtivebis aRiarebaze finansur angariSgebaSi.
xelmZRvanelobas es finansuri aqtivebi rom ganexila anazRaurebadad da aesaxa isini
finansuri angariSgebis sabalanso angariSSi, savaWro debitoruli davalianebis balansi da
mimdinare sagadasaxado daricxvebi iqneboda meti 1,192 aTasi lariT da 8,943 aTasi lariT
meti, Sesabamisad, 2007 wlis 31 dekembris mdgomareobiT.
(g) moqmedi sawarmo
es finansuri angariSgeba momzadda im moqmedi sawarmoebis safuZvelze, romlebic
iTvaliswinebs aqtivebis realizacias da valdebulebebis Sesrulebas normaluri biznes-
procesis dros.
kompaniis mimdinare valdebulebebma, 2007 wlis 31 dekembris mdgomareobiT, gadaaWarba mis
mimdinare aqtivebs 804,987 aTasi lariT da am TariRisaTvis mas hqonda uaryofiTi sakuTari
kapitali 671,485 aTasi laris odenobiT. finansuri angariSgeba IFRS-is Sesabamisad momzadda
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 19
4 mniSvnelovani sabuRaltro Sefasebebi da mosazrebebi saaRricxvo politikis gatarebasTan dakavSirebiT (gagrZeleba)
moqmedi sawarmoebis mixedviT, ramdenadac inter rao ees-is jgufma daadastura Tavisi
ganzraxva aRmouCinos daxmareba kompanias operaciebis saWiro saxiT SesanarCuneblad, rodesac
amis saWiroeba iqneba, drois im monakveTSi, romlis ganmavlobaSi kompania iqneba inter rao
ees-is Svilobili kompania.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 20
5 axali an gadasinjuli standartebis da interpretaciebis miReba
zogierTi axali IFRS kompaniisaTvis ZalaSi Sevida 2007 wlis 1 ianvridan. qvemoT
moyvanilia is axali standartebi da interpretaciebi, romlebic Seesabameba kompaniis
operaciebs an momavalSi iqneba Sesabamisi, agreTve miTiTebulia maTi zemoqmedebis xarisxi
kompaniis saaRricxvo politikaze.
IFRS 7, finansuri instrumentebi: gaxsna da buRaltruli aRricxvis saerTaSoriso
standartis (IAS) 1-is damatebiTi Sesworebebi. finansuri angariSgebis wardgena – kapitalis
Sesaxeb informaciis gaxsna (ZalaSia 2007 wlis 1 ianvridan). IFRS-iT SemoRebul iqna
informaciis gaxsnis axali forma, finansuri instrumentebis, riskisadmi daqvemdebarebis
raodenobrivi aspeqtebis da riskis marTvis meTodebis CaTvliT, Sesaxeb informaciis
miwodebis xarisxis amaRlebis mizniT. axali raodenobrivi gaxsnebi asaxavs informacias
riskisadmi daqvemdebarebis xarisxis Sesaxeb, romelic efuZneba kompaniis SigniT umaRlesi
xelmZRvanelobisaTvis miwodebul monacemebs. informaciis raodenobrivi da xarisxobrivi
gaxsna moicavs daqvemdebarebas sakredito riskis, likvidurobis da sabazro riskis mimarT,
sabazro riskisadmi mgrZnobelobis analizis CaTvliT. IFRS 7-ma Secvala yofilia IAS 30 “bankebis da analogiuri institutebis finansur angariSgebaSi informaciis gaxsna” da IAS 32 “finansuri instrumentebi: informaciis gaxsna da wardgena” zogi moTxovna. IAS 1-is
SesworebiT SemoRebul iqna informaciis gaxsna organizaciis kapitalis donis Sesaxeb da am
organizaciis mier kapitralis marTvis Sesaxeb. es axali gaxsna gamoyenebulia winamdebare
finansur angariSgebaSi.
IFRIC 10 (finansuri angariSgebis interpretaciis saerTaSoriso komiteti), Sualeduri
finansuri angariSgeba da gaufasureba (ZalaSia wliuri periodebisaTvis 2006 wlis 1
noembers an 1 noembris Semdeg, e.i. 2007 wlis 1 ianvridan). es interpretacia dabrkolebebs
qmnis gaufasurebis Sedegad miRebuli zaralisaTvis, romelic aRiarebulia Sualedur
periodSi aramaterialur aqtivebTan, wilobriv instrumentebSi investiciebTan da finansur
aqtivebSi investiciebTan dakavSirebiT, romlebic ganxorcielda im Rirebulebis Sesabamisad,
romelic reversirebuli iqneba sabalanso angariSis momdevno TariRisaTvis. es interpretacia
gavlenas ar axdens kompaniis finansur angariSgebaze.
garda amisa, 2007 wlis 1 ianvridan kompaniisaTvis ZalaSi Sevida Semdegi standartebi da
interpretaciebi, romlebic ar gamoiyeneba misi operaciebisaTvis: IFRS 4, sadazRvevo
xelSekrulebebi; IFRIC 7, romelsac Semoaqvs finansuri angariSgebis gadasinjva IAS 29
Sesabamisad, finansuri angariSgeba hiperinflaciis pirobebSi; IFRIC 8, IFRS 2-is gamoyenebis sfero; IFRIC 9, CaSenebuli sawarmoo instrumentebis gadafaseba; da IFRIC 11, IFRS 2,
aqciebTan dakavSirebuli tranzaqciebi – (ZalaSia wliuri periodebisaTvis 2007 wlis 1
martidan an 1 martis Semdeg).
6 axali standartebi da interpretaciebi, romlebic jer ar aris damtkicebuli
gamoqveynda zogierTi axali standarti da interpretacia, romlebic kompaniis saangariSo
periodebisaTvis savaldebuloa 2008 wlis 1 ianvridan an momdevno periodebisaTvis da adre
kompaniis mier ar gamoiyeneboda.
IFRS 8, saoperacio segmentebi (ZalaSi Sedis wliuri periodebisaTvis dawyebuli 2009
wlis 1 ianvridan an 1 ianvris Semdeg). standarti Seexeb sawarmoebs, romelTa valebi an
fasiani qaRaldebi iyideba sazogadoebriv bazarze, an romlebsac SeaqvT Tavisi finansuri
angariSgeba an Setanis procesSi arian maregulirebel organizaciaSi, sazogadoebriv bazarze
instrumentebis romelime klasis gamoSvebis mizniT. IFRS 8 sawarmosagan moiTxovs Tavisi saoperacio segmentebis Sesaxeb finansuri an aRwerilobiTi informaciis wardgenas da am
informaciis wargdebis saSualebis gansazRvras. xelmZRvaneloba miiCnevs, rom IFRS 8-s
gavlena ar eqneba kompaniis finansur angariSgebaze, radgan kompania erT segmentSi muSaobs.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 21
6 axali standartebi da interpretaciebi, romlebic jer ar aris damtkicebuli (gagrZeleba)
finansuri instrumentebi: informaciisa da likvidaciisas warmoqmnili valdebulebebis gaxsna
da miwodeba – IAS 32 da IAS 1 Sesworeba (ZalaSi Sedis 2009 wlis 1 ianvridan). Sesworeba
moiTxovs zogierTi finansuri instrumentis, romelic pasuxobs finansuri valdebulebis
gansazRvras, klasifikacias saaqcio kapitalis saxiT. kompania ar miiCnevs, rom Sesworebas
uaryofiTi gavlena eqneba mis finansur angariSgebaze.
IAS 23, sesxebTan dakavSirebuli xarjebi (gadaisinja 2007 wlis martSi; ZalaSi Sedis
wliuri periodebisaTvis 2009 wlis 1 ianvridan an 1 ianvris Semdeg). gadasinjuli IAS 23 gamoica 2007 wlis martSi. IAS 23-is mTavari cvlileba mdgomareobs sesxebTan
dakavSirebuli danaxarjebis dauyovnebliv im xarjebis saxiT aRiarebis gauqmebas, romlebic
dakavSirebulia aqtivebTan, romlebic saWiroebs drois mniSvnelovan periods gamosayeneblad
momzadebis an gayidvisaTvis. aRniSnulis Sedegad sawarmosgan moiTxoveba sesxebTan
dakavSirebuli xaarjebis kapitalizacia aqtivis Rirebulebis nawilSi. gadasinjuli
standarti Seexeba sesxebTan dakavSirebul momaval xarjebs, romlebic dakavSirebuli
sakvalifikacio aqtivebTan da romelTaTvisac kapitalizaciis dawyebis TariRi aris 2009
wlis 1 ianvari an 1 ianvris Semdeg.
IAS 1, finansuri angariSgebis wardgena (gadaisinja 2007 wlis seqtemberSi; ZalaSi Sedis
wliuri periodebisaTvis 2009 wlis 1 ianvars an 1 ianvris Semdeg). IAS 1-is ZiriTadi
cvlileba aris mogebisa da zaralis Sesaxeb angariSis Secvla erToblivi mogebis Sesaxeb
angariSiT, romelic aseve moicavs sakuTari kapitalis yvela cvlilebas, romelic ar Seexeba
mflobelebs, iseTi, rogoricaa gasayidad xelmisawvdomi finansuri aqtivebis gadafaseba.
sawarmoebs neba eZlevaT alternatives saxiT warmoadginon ori angariSi: calke angariSi
mogebisa da zaralis Sesaxeb da angariSi erToblivi mogebis Sesaxeb. gadasinjuli IAS 1, agreTve Semoaqvs moTxovna finansuri mdgomareobis (sabalanso angariSis) Sesaxeb angariSis
wardgenasTan dakavSirebiT yvelaze adreuli SedarebiTi periodis dasawyisisaTvis yovelTvis,
rodesac sawarmo reklasifikaciis Sedegad xelaxla ganacxadebs SedarebiT maCveneblebis,
saaRricxvo politikis cvlilebisa da Secdomebis gasworebis Sesaxeb. kompania miiCnevs, rom
gadasinjuli IAS 1 zemoqmedebas moaxdens mis finansur angariSgebaze, magram gavlenas ar
moaxdens garkveuli garigebebisa da balansebis aRiarebaze an Sefasebaze.
IAS 27, konsolidirebuli da calke finansuri angariSgeba (gadaisinja 2008 wlis ianvarSi;
ZalaSi Sedis wliuri periodebisaTvis 2009 wlis 1 ivliss an 1 ivlisis Semdeg, anu 2010
wlis ianvridan). gadasinjuli IAS 27 moiTxovs saTao kompaniis mflobelebis da aqciebis
arasakontrolo paketis (zemoT “aqciebis minoritaruli paketi”) sruli erToblivi
Semosavlis gaxsnas maSinac ki, Tu es iqamde migviyvans, rom aqciebis arasakontrolo pakets
eqneba deficituri balansi (mimdinare standarti moiTxovs, rom SemTxvevebis umravlesobaSi
zaralis nameti gadanawildes saTao kompaniis mflobelebze). gadasinjuli standartiT
gansazRvrulia, rom saTao kompaniis interesebis cvlileba Svilobili kompaniis mimarT,
romelic ar moiTxovs kontrolis dakargvas, unda ganisazRvros, rogorc aqciebTan
dakavSirebuli garigeba. igi aseve gansazRvravs rogor unda daadginos subieqtma nebismieri
mogeba da zarali, Svilobil kompaniaze kontrolis dakargvis Sedegad. kontrolis dakargvis
TariRidan nebismieri investicia yofil Svilobil kompaniaSi unda gaizomos misi samarTliani
Rirebulebis Sesabamisad.
IFRS 3, biznesis gaerTianeba (gadaisinja 2008 wlis ianvarSi; ZalaSi Sedis kompaniebis
Serwymisas, romelTaTvisac SeZenis TariRs warmoadgens pirveli wliuri saangariSo periodis
dawyeba an am TariRis Semdeg, 2009 wlis 1 ivliss an 1 ivlisis Semdeg, anu 2010 wlis
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 22
6 axali standartebi da interpretaciebi, romlebic jer ar aris damtkicebuli (gagrZeleba)
ianvridan). gadasinjuli IFRS 3 sawarmoebs saSualebas aZlevs airCion umciresobis wilis
Sefasebis xerxi IFRS 3-is arsebuli meTodis gamoyenebiT (SesaZeni kompaniis
identificirebuli neto-aqtivebis wilis proporciulad) an US GAAP meTodis (samarTliani
Rirebulebis) Sesabamisad. gadasinjuli IFRS 3 – ufro detaluria kompaniebis Serwymis
mimarT SeZenis meTodis gamoyenebis saxelmZRvanelos uzrunvelyofaSi. gauqmebulia yoveli
aqtivis da valdebulebis samarTliani Rirebulebis Sefaseba etapobrivi SeZenisas gudvilis
Rirebulebis gamoangariSebis mizniT. amis magivrad gudvili ganisazRvreba, rogorc sxvaoba
SeZenis TariRisaTvis SeZenamde biznesSi nebismier investiciis samarTlian Rirebulebasa da
SeZenili aqtivebis nominalur Rirebulebas Soris. SeZenisas gaRebuli xarjebi aRricxuli
unda iyos biznesis gaerTinebisgan calke da asaxuli unda iyos xarjebis da ara SeZenisas
kompensaciis saxiT. SeZenis TariRisaTvis myidvels mouwevs nebismier pirobiT SesyidvasTan
dakavSirebuli valdebulebis cnoba. SeZenis TariRis Semdeg am valdebulebis RirebulebaSi
cvlilebebi aRiarebul unda iqnes sxva moqmedi IFRS-ebis, saWiroebis Tanaxmad, da ara
gudvilis regulirebis Sesabamisad. gadasinjuli IFRS 3 moicavs erTobliv sawarmoebs da
erTobliv sawyisebze dafuZnebul sawarmoebs, agreTve kompaniebs, romlebic gaerTianebulia
mxolod xelSekrulebis safuZvelze.
IFRIC 13, “momxmarebelTa waxalisebis programa” (gamoica 2007 wlis ivnisSi; ZalaSi Sedis
wliuri periodebisaTvis 2008 wlis 1 ivliss an 1 ivlisis Semdeg). IFRIC 13 ganmartavs, rom, rodesac saqoneli da momsaxureba iyideba “momxmarebelTa waxalisebis programis”
Sesabamisad (magaliTad erTgulebisaTvis xdeba qulebis daricxva an saqoneli ufasod
gaicema), maSin garigeba mravalelementiania da momxmarebelTa mier gadaxda nawildeba
garigebis komponentebs Soris samarTliani fasebis gamoyenebiT. amJamad, IFRIC 13 ar
Seesabameba kompaniis operaciebs, vinaidan ar axorcielebs momxmarebelTa waxalisebis
programas.
wilobrivi instrumentebis safuZvelze Semosavlis miRebis uflebis miniWeba
TanamSromelTaTvis da uflebis warTmeva – IFRS 2-is Sesworeba, gadaxdebi wilobrivi
instrumentebiT (gamocemulia 2008 wlis ianvarSi, ZalaSi Sedis wliuri periodebisaTvis
2008 wlis 1 ianvars an 1 ianvris Semdeg). Sesworeba ganmartavs, rom anazRaurebis gadaxda
Sesrulebuli samuSaosaTvis da anazRaurebis gadaxda konkretuli Sedegebis miRwevidan
gamomdinare warmoadgens uflebis miniWebis pirobebs. sxva danarCeni pirobebi ar aris
uflebis miniWebis pirobebi. SesworebaSi daTqmulia, rom wilobrivi instrumentebis
safuZvelze Semosavlis miRebaze uflebis warTmeva TanamSromlebisaTvis unda aRiricxos
erTnairad, imisgan damoukideblad uflebis aseTi warTmeba xorcieldeba Tavad organizaciis
Tu sxva mareTa mier.
sxva axali standartebi da interpretaciebi. kompaniis mier adre ar iyo miRebuli Semdegi
axali standartebi da interpretaciebi: IFRIC 11, IFRS 2 – jgufisa da xazinis aqciebTan dakavSirebuli garigebebi (ZalaSi
Sevida wliuri periodebisaTvis 2008 wlis 1 marts);
IFRIC 12, momsaxurebis sferos xelSekrulebebi koncesiis Sesaxeb (ZalaSi Sevida wliuri
periodebisaTvis 2008 wlis 1 ianvars an 1 ianvris Semdeg, anu 2008 wlis 1 ianvars); da
IFRIC 14, IAS 19 – sapensio gegmis aqtivis SezRudvebi dadgenili gadaxdebiT, fondirebis
minimaluri moTxovnebi da maTi urTierTkavSiri (ZalaSi Sevida wliuri periodebisaTvis
2008 wlis 1 ianvars an 1 ianvris Semdeg).
Tu zemoT sxvagvarad ar aris aRwerili, axali standartebi da interpretaciebis gavlenas
ar moaxdens kompaniis finansur angariSgebaze.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 23
7 Semosavlebi aTasi lari 2007 2006 sayofacxovrebo seqtorisaTvis eleqtroenergiis miyidva 100,091 86,524 komerciuli da samrewvelo seqtorisaTvis
eleqtroenergiis miyidva 70,052 57,324 saxelmwifo seqtorisaTvis eleqtroenergiis miyidva 19,230 21,206 centraluri momxmareblebisaTvis eleqtroenergiis
miyidva 457 529 eleqtroenergiis tanziti centraluri
momxmareblebisaTvis 7,407 7,612 sul Semosavlebi 197,237 173,195
centraluri momxmareblebisgan miRebuli Semosavlebi moicavs Semdeg saxelmwifo sawarmoebs
da municipalur organizaciebs: • Sps “TbilqalaqganaTeba”
• Sps “saqarTvelos rkinigza”
• Sps “Tbilmetropoliteni”
• Sps “tramvai-troleibusebis sawarmo”
• Sps “Tbilwyalkanali”
centraluri momxmarebelTaTvis eleqtroenergiis tranzitidan miRebuli Semosavali
warmoadgens ss “Telasis” mier eleqtroenergiis tranzitisaTvis daricxul Tanxas,
romelsac centraluri momxmareblebi yiduloben kompaniis qseluri kabelebis saSualebiT
uSualod komerciuli operatorisgan.
8 sxva Semosavlebi
aTasi lari 2007 2006
kompensacia mimwodeblebisgan 1,235 2,230 Suamavlis sakomisio 1,175 726 gadaxda montaJisa da saremonto
momsaxurebisaTvis 942 490 uimedo Camowerili valebis amoReba 502 67 qselidan masalebis dabruneba 454 305 kreditoruli davalianebis koreqtireba 39 2,177 sxva Semosavlebi 716 487 sul sxva Semosavlebi 5,063 6,482
eleqtroenergiis mimwodeblebisgan kompensacia miRebuli iqna mimwodeblebis mier
saxelSekrulebo valdebulebebis Seusruleblobis gamo Sesabamisi kontraqtebis mixedviT.
wina wlebis kreditoruli davalianebis koreqtireba ganxorcielda Sedarebis aqtebis
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 24
safuZvelze, romlebic miRebul da SeTanxmebul iqna sxvadasxva mimwodeblebTan. Suamavlis
sakomisio Sedgeba gadaxdisgan momsxurebisaTvis, rogoricaa gadasaxdeli angariSebis 8 sxva Semosavlebi (gagrZeleba)
damuSaveba da inkasireba mesame pirebis saxeliT (magaliTad wyalmomarageba, komunaluri
momsaxureba).
457 aTasi lari, romelic Setanilia uimedo Camowerili valebis amoRebaSi wlis
ganmavlobaSi, romelic dasrulda 2007 wlis 31 dekembers, warmoadgens fuladi saxsrebis
Segrovebas uimedo Camoweril valebTan dakavSirebiT, 2007 wlis 31 dekembris mdgomareobiT,
ganxilulia Semdgom SeniSnvaSi 18.
garkveuli SedarebiTi maCveneblebi gadaisinja striqonis elementebis 2007 wels xelaxla
gadasinjuli klasifikaciis asasaxad. ix. SeniSnva 3.
9 Sesyiduli eleqtroenergia aTasi lari 2007 2006 eleqtroenergia 82,864 98,551eleqtroenergiis gadacema da dispetCerizacia 16,481 623sarezervo simZlavris sakomisio 4,822 - sul Sesyiduli eleqtroenergia 104,167 99,174
kompania eleqtroenergias yidulobs, ZiriTadad, dakavSirebuli mxareebisgan, e.i. inter rao
ees-is Svilobili kompaniebisgan an am kompaniebis mier marTuli kompaniebisgan.
• Sps “mtkvari energetika”
• ss “xramhesi 1”
• ss “xramhesi 2”
2007 wlamde eleqtroenergiis gadacemisa da dispetCerizaciis Rirebuleba Setanili iyo
eleqtroenergiis eleqtroenergiis sabiTumo bazrisagan da eleqtrosistemis komerciuli
operatorisagan Sesyidvis tarifSi. 2007 wels kompaniam dado pirdapiri xelSekrulebebi
eleqtroenergiis gadacemis mTavar kompaniebTan, xolo gadacemisa da dispetCerizaciis
Rirebuleba gamoiyo Sesyiduli eleqtroenergiis tarifisagan.
2007 wels saqarTvelos kanonSi “eleqtroenergetikisa da bunebrivi gazis Sesaxeb” Sesuli
cvlilebebisa da damatebebis da eleqtroenergiis bazris gadasinjuli wesebis Sesabamisad,
kompanias daericxa sarezervo simZlavris sakomisio wlis ganmavlobaSi moxmarebuli
eleqtroenergiis Rirebulebis 10% odenobiT.
10 Sromis anazRaureba da gadasaxadi xelfasze aTasi lari 2007 2006 Sromis anazRaureba 26,871 22,228 socialuri uzrunvelyofisaTvis gaRebuli xarjebi 5,375 4,446 sxva SeRavaTebi TanamSromelTaTvis 2,706 1,665 umaRlesi xelmZRvanelobis binisa da usafrTxoebis
xarjebi 490 336
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 25
sul Sromis anazRaureba da masTan dakavSirebuli
sxva gadasaxadebi 35,442 28,675
10 Sromis anazRaureba da gadasaxadi xelfasze (gagrZeleba)
garkveuli SedarebiTi maCveneblebi gadaisinja striqonis elementebis 2007 wels xelaxla
gadasinjuli klasifikaciis asasaxad. ix. SeniSnva 3.
11 rezervebi da gaufasurebis Sedegad miRebuli zarali aTasi lari 2007 2006 ZiriTad saSualebebze gaufasurebiT miyenebuli
zaralis daricxva (SeniSnva 16) 36,758 - rezervi gadasaxadebis gadasaxdelad 12,639 91 specialuri angariSebis koreqtireba 4,901 3,230 debitoruli da sxva davalianebis gaufasureba 2,491 8,822 sasaqonlo-materialuri maragebis gaufasureba 1,122 (175) samarTlebrivi pretenziebis rezervi (gauqmeba) (1,091) 1,536 ZiriTad saSualebebze gaufasurebiT miyenebuli
zaralis daricxva (SeniSnva 16) (183) 136 sul gazrdili rezervebi da gaufasurebiT miRebuli
zarali 56,637 13,640
rezervi sagadasaxado xarjebisaTvis Seiqmna sagzao gadasaxadis (2,918 aTasi lari) da masTan
dakavSirebuli jarimebisa da sauravis (9,721 aTasi lari) mimarT, romelic dakisrebul iqna
saqarTvelos sagadasaxado inspeqciis mier 2007 wlis ganmavlobaSi. kompania awarmoebs
sasamarTlo process saqarTvelos sagadasaxado inspeqciis winaaRmdeg, sagadasaxado
valdebulebis gasaprotesteblad.
abonentebisaTvis mricxvelebis dayenebamde, kompaniam gamoiyena gadawyvetilebebi da daSvebebi
umricxvelo abonentebis mier eleqtroenergiis saSualo gamoyenebis Sesafaseblad.
mricxvelebis dayenebis Semdeg, gaanalizes faqtobrivi moxmareba da ganaxorcielos im
abonentTa piradi angariSebis koreqtireba, romelTac aReniSnaT gansxvaveba faqtobrivad
moxmarebul da xelmZRvanelobis mier mricxvelebis dayenebamde Sefasebuls Soris.
12 sxva gadasaxadebi, mogebis gadasaxadebis garda aTasi lari 2007 2006 eleqtroenergiis danakargebTan dakavSirebuli dRg 6,627 7,501 ZiriTad kapitalTan dakavSirebuli dRg - 2,425 socialuri gadasaxadi da individualuri saSemosavlo
gadasaxadi - 544 sakuTrebis gadasaxadi 546 485 sxva 84 45 sul gadasaxadebi, mogebis gadasaxadis garda 7,257 11,000
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 26
12 sxva gadasaxadebi, mogebis gadasaxadebis garda (gagrZeleba)
eleqtroenergiis danakargebTan dakavSirebiT gadaxdili dRg dakisrebul iqna normatiuli
danakargebis nametis mimarT abonentebisaTvis eleqtroenergiis miyidvis periodis
ganmavlobaSi.
13 sxva saoperacio xarjebi aTasi lari 2007 2006
remonti da teqnikuri momsaxureba 4,829 3,723 komunaluri da sakomunikacio xarjebi 2,438 2,189 saofise mowyobilobis arenda da teqnikuri
momsaxureba 1,175 1,447 Camowerili uimedo valebi 619 358 mgzavroba da transportireba 602 514 sawevro Sesatanebi 496 823 auditi da sakonsultacio momsaxureba 299 563 sakancelario saqoneli 247 251 bankebis sakomisio 206 209 sxva 2,607 3,256
sul sxva saoperacio xarjebi 13,518 13,333
14 finansuri Semosavlebi da xarjebi
aTasi lari 2007 2006
finansuri Semosavali procentebidan miRebuli Semosavali 46 109 kursebs Soris sxvaobidan miRebuli Semosavali,
wminda 49,288 31,873
sul finansuri Semosavlebi 49,334 31,982
finansuri xarjebi saprocento xarjebi (5,273) (3,730)
sul finansuri xarjebi (5,273) (3,730)
15 mogebis gadasaxadi
aTasi lari 2007 2006
mimdinare daricxuli gadasaxadebi (1,379) -
gadavadebuli sagadasaxado krediti 13,093 17,169
mogebis gadasaxadis sargebeli wlis ganmavlobaSi 11,714 17,169
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 27
kompaniisTvis mogebis gadasaxadis ganakveTia – 20%. 2008 wlis 1 ianvridan korporaciuli
mogebis gadasaxadi 20%-dan Semcirda 15%-mde. 2007 wlis 31 dekembris mdgomareobiT
gadavadebuli gadasaxadi gamoangariSebulia 15%-iani sagadasaxado ganakveTiT, radgan misi
daricxva xdeba aqtivis realizaciis an valdebulebebis gadaxdis periodze.
15 mogebis gadasaxadi (gagrZeleba)
mosalodneli da faqtobrivi sagadasaxado daricxvebis Sejereba:
aTasi lari 2007 2006
IFRS mogeba dabegvramde 23,753 38,089
gadasaxadis Teoriuli daricxva dadgenili 20%
ganakveTiT (2006:20%) (4,751) (7,618)sagadasaxado zemoqmedeba muxlebis, romlebic ar
gamoiqviTeba sagadasaxado miznebisTvis (11,089) (2,224)
sagadasaxado ganakveTis Secvlis zemoqmedeba (2008 w.
1 ianvridan – 15%) (12,654) - adre ar aRiarebuli gadmotanili sagadasaxado
zaralis da sxva gadavadebuli sagadasaxado aqtivebis
gamoyeneba da aRiareba, wminda 40,208 27,011
wliuri Semosavali mogebis gadasaxadze 11,714 17,169
muxlebi, romlebic ar gamoiqviTeba sagadasaxado miznebisTvis: dasabegri mogeba komerciuli
danaxarjebidan da Sesabamisi dRg-s xarjebi, rezervi sajarimo sanqciebze sagzao
gadasaxadTan dakavSirebiT da sxva xarjebi, romlebic ar eqvemdebareba gamoqviTvas. konkretuli gadavadebuli sagadasaxado muxlebis anazRaurebadobis da gasuli wlis
konkretuli tranzaqciebis Sefasebis mizniT 2007 w. xelmZRvanelobam moaxdina gadafaseba da
gamoiyena gadasinjuli msjeloba (ix. SeniSvna 4 (v)).
2007 w. 31 dekembers dasrulebuli wlisTvis 40,208 aTasi laris wminda zemoqmedeba mogebis
gadasaxadze qvemoT aris detalizirebuli: • aRiareba adre ar aRiarebuli gadavadebuli sagadasaxado aqtivebis 58,152 aTasi laris
odenobiT ZiriTad saSualebebze, debitorul davalianebaze da rezervze, kompaniisTvis
wardgenil sarCelebze; • gauqmeba adre ar aRiarebuli gadavadebuli sagadasaxado aqtivebis komerciul da sxva
danaxarjebze 18,100 aTasi laris odenobiT, romlebic gaiRo kompaniam biznesis
procesSi da Sefasebulia, rogorc anazRaurebadi momovali sagadasaxado gamoqviTviT
an fuladi saxsrebis amoRebiT faqtobrivad miwodebul eleqtroenergiaze; da • xelmZRvanelobis iniciativiT Setanili Sesworebebi adre wardgenil sagadasaxado
deklaraciebSi kompaniis sagadasaxado gegmebis Secvlis da kompaniisTvis misaRebi
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 28
dabegvris sxvadasxva wesebis gamoyenebis safuZvelze wminda zemoqmedebiT 156 aTasi
laris odenobiT. gansxvavebebi IFRS da Sesabamis dadgenil wesebs Soris warmoSobs garkveul droebiT
gansxvavebebs konkretuli aqtivebis da pasivebis narCeni Rirebulebis finansuri angariSgebis
miznebisTvis da maTi sagadasaxado bazas Soris. mogebis gadasaxadis gadavadebuli aqtivebis
da pasivebis Sefaseba xdeba dadgenili ganakveTis mixedviT balansis Sedgenis TariRisTvis
da romelic gamoiyeneba periodisTvis, romlis ganmavlobaSi droebiTi gansxvavebebi iqneba
anulirebuli.
15 mogebis gadasaxadi (gagrZeleba)
(a) aRiarebuli gadavadebuli sagadasaxado aqtivebi da valdebulebebi
gadavadebuli sagadasaxado aqtivebi da valdebulebebi Semdegi muxlebis mixedviT: aqtivi pasivi sxvaoba
aTasi lari 2007 2006 2007 2006 2007 2006
ZiriTadi saSualebebi
13,234 6,777 (7,529) -
5,705 6,777
aramateriauri aqtivebi
88 101 - -
88 101 savaWro debitoruli davalianeba da
sxva debitoruli davalianeba
21,956 9,688 - -
21,956 9,688
sasaqonlo-materialuri maragebi
174 - - -
174 -
grZelvadiani gadasaxdeli Tamasuqebi
- 712 - -
- 712
rezervebi
1,286 - - -
1,286 - savaWro kreditoruli davalianeba da
sxva kreditoruli davalianeba
1,146 980 - -
1,146 980
gadatanili sagadasaxado zarali
- 6,609 - -
- 6,609
sagadasaxado aqtivebi/(pasivebi)
37,884 24,867 (7,529) -
30,355 24,867 gadavadebuli gadasaxadis aqtivi aRiarebuli iyo, radgan kompania varaudobs momavali
dasabegri Semosavlis miRebas, romlis mimarT SesaZlebelia droebiTi gansxvavebebis
gamoyeneba.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 29
(b) wlis ganmavlobaSi moZraoba droebiT gansxvavebebSi
aTasi lari 31 dekemberi
2006 w.
kredit./ (daricxuli)
mogebis angariSSi
aRiarebuli
sakuTar
kapitalSi 31 dekemberi
2007 w.
ZiriTadi saSualebebi 6,777 6,533 (7,605) 5,705 aramateriauri aqtivebi 101 (13) - 88 savaWro debitoruli davalianeba
da sxva debitoruli davalianeba 9,688 12,268 - 21,956 sasaqonlo-materialuri maragebi - 174 - 174 grZelvadiani gadasaxdeli
Tamasuqebi 712 (712) - - rezervebi - 1,286 - 1,286 savaWro kreditoruli davalianeba
da sxva kreditoruli davalianeba 980 166 - 1,146 gadatanili sagadasaxado zarali 6,609 (6,609) - - wminda gadavadebuli sagadasaxado
aqtivi 24,867 13,093
(7,605) 30,355
15 mogebis gadasaxadi (gagrZeleba)
aTasi lari 31 dekemberi 2005 w. kredit. mogebis
angariSSi 31 dekemberi 2006 w.
ZiriTadi saSualebebi - 6,777 6,777 aramaterialuri aqtivebi (10) 111 101 debitoruli davalianeba savaWro
operaciebidan da sxva debitoruli
davalianeba 6,733 2,955 9,688
grZelvadiani gadasaxdeli
Tamasuqebi 45 667 712
savaWro kreditoruli davalianeba
da sxva kreditoruli davalianeba 930 50 980
gadatanili sagadasaxado zarali - 6,609 6,609
sagadasaxado aqtivebi/(pasivebi) 7,698 17,169 24,867
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 30
16 ZiriTadi saSualebebi
aTasi lari
miwis
nakveTebi
da
Senobebi
manqanebi
da danadga-
rebi
xelsawyoebi
da
inventari
avtotrt
r. ausrule
-beli
mSenebl
oba
saTada-
rigo
nawilebi
sul
Rirebuleba 2006 w. 1 ianvris mdgomareobiT 19,120 28,730 5,922 3,794 2,382 2,368 62,316
ZiriTadi saSualebebis namati 624 9,102 390 567 8,881 12,875 32,439
aqtivebis gasvla - (322) (10) (370) (5,827) (8,881) (15,410)
fizikuri daTvlis Semdeg
Camowerili aqtivebi (579) (916) (176) - - - (1,671)
aqtivebis sxva Camowera (43) (486) (29) - - - (558)
2006 w. 31 dekembris mdgomareobiT
19,122 36,108 6,097 3,991 5,436 6,362 77,116
dagrovili amortizaciis da
gaufasurebis amoReba
(9,147) (19,441) (2,315) (2,013) (5,035) (5,652) (43,603)
gadafasebis rezervi 32,755 15,157 1,441 1,345 - - 50,698
ZiriTadi saSualebebis namati 821 19,889 665 90 13,643 25,019 60,127
aqtivebis gasvla (26) (420) (52) - (8,020) (13,643) (22,161)
fizikuri daTvlis Sedeg
Camowerili aqtivebi
(315) (162) (40) - - - (517)
2007 w. 31 dekembris mdgomareobiT
43,210 51,131 5,796 3,413 6,024 12,086 121,660
dagrovili amortizacia 2006 w. 1 ianvris mdgomareobiT 286 2,201 1,156 722 - - 4,365saamortizacio anaricxebi 476 1,539 809 514 - - 3,338
aqtivebis gasvla - (34) (5) (129) - - (168)
fizikuri daTvlis Sedeg
Camowerili aqtivebi (12) (45) (38) - - - (95)
aqtivebis sxva Camowera (43) (486) (29) - - - (558)
2006 w. 31 dekembris mdgomareobiT
707 3,175 1,893 1,107 - - 6,882
anaricxebi gaufasurebaze 8,477 16,266 422 906 5,035 5,652 36,758
dagrovili amortizaciis da
gaufasurebis amoReba (9,147) (19,441) (2,315) (2,013) (5,035) (5,652) (43,603)
saamortizacio anaricxebi 188 2,030 995 470 - - 3,683
aqtivebis gasvla - (104) (6) - - - (110)
fizikuri daTvlis Sedeg
Camowerili aqtivebi - (25) (3) - - - (28)
2007 w. 31 dekembris mdgomareobiT
225 1,901 986 470 - - 3,582
sabalanso Rirebuleba
2006 w. 1 ianvris mdgomareobiT 18,834 26,529 4,766 3,072 2,382 2,368 57,951
sabalanso Rirebuleba
2006 w. 31 dekembris
mdgomareobiT
18,415 32,933 4,204 2,884 5,436 6,362 70,234
sabalanso Rirebuleba 42,985 49,230 4,810 2,943 6,024 12,086 118,078
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 31
2007 w. 31 dekembris
mdgomareobiT
16 ZiriTadi saSualebebi (gagrZeleba)
saTadarigo nawilebSi igulisxmeba sagnebi, romlebic gamoiyeneba kompaniis ZiriTadi
saSualebebis elementebis remontis an Secvlisas, magaliTad, satransformatoro sadgurebis
komponentebi da kabelis CamonaWrebi. Sesabamisad maTi klasifikacia xdeba ZiriTadi
saSualebebis farglebSi, magram maTze ar xdeba amortizaciis daricxva maTi ZiriTad
saSualebebTan gaerTianebis periodSi da isini ar eqvemdebareba gaufasurebas am aqtivis
darCenili vargisianobis mixedviT.
2007 wlis 31 dekembris mdgomareobiT, ZiriTadi saSualebebi 2,812 aTasi laris odenobiT
Cadebulia giraos saxiT saqarTvelos sagadasaxado departamentis msxvil gadamxdelTa
inspeqciaSi.
(a) gadafaseba
2007 w. xelmZRvanelobam kompaniis ZiriTadi saSualebebis gadafasebis mizniT daavala
daxurul saaqcio sazogadoebas “deloit da tuSi, dsT” Caetarebina kompaniis ZiriTadi
saSualebebis damoukidebeli Sefaseba maTi samarTliani Rirebulebis dasadgenad 2007 wlis 1
ianvris mdgomareobiT. ZiriTadi saSualebebis samarTliani Rirebuleba gadafasebis
TariRisTvis dadginda 49.2 milioni aSS dolaris odenobiT: 2007 w. 1 ianvari 2007 w. 1 ianvari milioni aSS dolari milioni lari
miwis nakveTebi da Senobebi 24.9 42.7 manqanebi da danadgarebi 18.7 31.9 xelsawyoebi da inventari 3 5.2 avtotransporti 1.9 3.3 dausrulebeli mSenebloba 0.2 0.4 saTadarigo nawilebi 0.4 0.7
sul 49.1 84.2
kompaniis ZiriTadi saSualebebis umravlesoba specializirebulia da iSviaTad iyideba Ria
bazarze an moqmedi biznesis SemadgenlobaSi. msgavsi ZiriTadi saSualebebisTvis saqarTveloSi
ar arsebobs bazari, romelic uzrunvelyofs analogiuri ZiriTadi saSualebebis gayidvebis
sakmaris moculobas maTi sabazro Rirebulebis dadgenis mizniT samarTliani Rirebulebis
Sesafaseblad.
aqedan gamomdinare, ZiriTadi saSualebebis samarTliani Rirebuleba dadgenili iyo
Canacvlebis Rirebulebis gamoyenebiT. es meTodi iTvaliswinebs ZiriTadi saSualebebis
aRdgenis an CanacvlebisTvis saWiro xarjebs fizikuri, funqcionaluri an ekonomikuri cveTis
da daZvelebis koreqtirebiT.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 32
Canacvlebis Rirebuleba dadgenili iyo Sidakorporaciuli informaciis, saqarTvelos,
ruseTis da saerTaSoriso analogiuri ZiriTadi saSualebebis bazrebis analizis safuZvelze.
sxvadasxva sabazro monacemebi miRebulia gamoqveynebuli imformaciidan, katalogebidan,
statistikuri monacemebidan da a.S. aseve miRebuli iyo informacia am dargis
specialistebisgan saqarTveloSi da sazRvargareT.
16 ZiriTadi saSualebebi (gagrZeleba)
fuladi saxsrebis nakadebis analizisas gakeTda Semdegi ZiriTadi daSvebebi da miTiTebulia
yvelaze mniSvnelovani mgrZnobiare momentebi:
• 2007 w. saSualoSewonili Rirebulebis diskontirebis ganakveTi iyo wliuri 15.90%.
2008 wlidan gamoiyeneba diskontirebis ganakveTi 16.23%;
• mosalodnelia, rom tarifi eleqtroenergiaze gaizrdeba 15%-iT 2010 w. kidev 15%-iT
2014 w. da umniSvnelod gaizrdeba 2012 da 2015 ww.. (1%-ze naklebi);
• mosalodnelia, rom kompaniis Semosavlebi gaizrdeba daaxloebiT 65% 2007-dan 2016
wlamde;
• mosalodnelia, rom komerciuli danakargebi 2008 w. Semcirdeba 12.5%-iT Semdgom mcire
klebis tendenciiT;
• gamoyenebuli iyo debitoruli davalianebis amoRebis sawyisi periodi “20 dRe” da
kreditoruli davalianebis dafarvis “30 dRe”;
• mosalodnelia, rom kompania daxarjavs daaxloebiT 114 milion aSS dollars 2007-2016
wlebSi ZiriTadi saSualebebis komponentebis Canacvlebaze/remontze; da • ZiriTadi daSvebebi warmoadgenen kompaniis xelmZRvanelobis momovali saqmianobis
Sefasebas da eyrdnobian Sida da gare wyaroebidan miRebul monacemems (wina periodebis
monacemebi).
cvlileba kapitalis mosaledneli saSualoSewonili Rirebulebis 1%-iani diskontirebis
ganakveTiT, eleqtroenergiis gayidvebis mosalodneli moculobis 1%-iT an mosalodneli
tarifis ganakveTis 1%-iT imoqmedebs ZiriTadi saSualebebis Rirebulebaze daaxloebiT 2%,
11% da 16% Sesabamisad.
gadafasebis Sedegad, kompaniis sakuTari kapitali gaizarda 43,093 aTasi lariT, rac moicavs
ZiriTadi saSualebebis sabalanso Rirebulebis zrdas 50,698 aTasi lariT da wminda
dakavSirebuli gadavadebuli sagadasaxado valdebulebebis - 7,605 aTasi laris odenobiT.
(b) ZiriTadi saSualebebi – faqtobrivi RirebulebiT
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 33
aTasi lari
miwis
nakveTebi
da
Senobebi
manqanebi
da
danadgarebi
xelsawyoebi
da
inventari
avto-
tran-
sporti
ausrule
-beli
mSenebl
o-ba
saTada-
rigo
nawi-
lebi sul
Rirebuleba 19,122 36,108 6,097 3,991 5,436 6,362 77,116dagrovili amortizacia 707 3,175 1,893 1,107 - - 6,882sabalanso (narCeni)
Rirebuleba 2006 w. 31 dekembris
mdgomareobiT 18,415 32,933 4,204 2,884 5,436 6,362 70,234
Rirebuleba 20,295 65,080 7,153 4,189 6,024 12,086 114,827dagrovili amortizacia 853 5,564 2,844 2,258 - - 11,519sabalanso Rirebuleba 2007 w. 31
dekembris mdgomareobiT 19,442 59,516 4,309 1,931 6,024 12,086 103,308
(c) avtomobilebis finansuri ijariT
kompaniam ijariT aiRo avtomobilebi finansuri arendis xelSekrulebebis safuZvelze.
TiToeuli lizingis periodis bolos avtomobilze sakuTrebis ufleba SeiZleba gadaeces
kompanias, Tu ki is gadawyvets am uflebis gamoyenebas. 2007 wlis 31 dekembris mdgomareobiT
finansuri lizingiT, ijariT, aRebuli avtomobilebis wminda sabalanso Rirebulebam Seadgina
16 ZiriTadi saSualebebi (gagrZeleba)
411 aTasi lari (2006 w. – 648 aTasi lari). finansuri arendiT, ijariT, aRebuli
avtomobilebi warmoadgenen finansuri arendis gamcemis sakuTrebas da salizingo
valdebulebebis uzrunvelyofas. moqmedi saprocento ganakveTi, romelic gamoiyeneba
finansuri saarendo valdebulebebis dasadgenad meryeobs 16.5% - 17.7%.
17 aramaterialuri aqtivebi
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 34
aTasi lari
programuli
uzrunvelyofa licenziebi sul Rirebuleba 2006 w. 1 ianvris mdgomareobiT 1,298 98 1,396 namati 149 3 152 aqtivebis Camowera (1,081) (6) (1,087) 2006 w. 31 dekembris mdgomareobiT 366 95 461 namati 271 - 271 aqtivebis Camowera - - - 2007 w. 31 dekembris mdgomareobiT 637 95 732 amortizacia 2006 w. 1 ianvris mdgomareobiT 451 5 456 xarji wlis ganmavlobaSi 673 7 680 aqtivebis Camowera (1,081) (6) (1,087) 2006 w. 31 dekmbris mdgomareobiT 43 6 49 xarji wlis ganmavlobaSi 208 47 255 aqtivebis Camowera - - - 2007 w. 31 dekmbris mdgomareobiT 251 53 304 narCeni sabalanso Rirebuleba 2006 w.
1 ianvris mdgomareobiT 847 93 940 narCeni sabalanso Rirebuleba 2006 w.
31 dekembris mdgomareobiT 323 89 412 narCeni sabalanso Rirebuleba 2007 w.
31 dekembris mdgomareobiT 386 42 428
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 35
18 savaWro debitoruli davalianeba aTasi lari 2007 w. 31 dekemberi 2006 w. 31 dekemberi restruqturirebuli grZelvadiani debitoruli
davalianeba sayofacxovrebo seqtori 4,540 3,245 minus: rezervi gaufasurebaze (2,727) (1,767) sul restruqturirebuli grZelvadiani debitoruli
davalianeba 1,813 1,478 moklevadiani debitoruli davalianeba sayofacxovrebo seqtori 120,438 116,748 saxelmwifo seqtori 14,400 60,240 komerciuli da sawarmoo seqtorebi 32,710 35,060 centraluri momxmareblebi 3,276 3,254 minus: rezervi gaufasurebaze (133,376) (182,787) sul moklevadiani savaWro debitoruli davalianeba 37,448 32,515 sul savaWro debitoruli davalianeba 39,261 33,993
kompaniis xelmZRvanelobam gansazRvra rezervi saeWvo movaleebze abonentTa jgufebis
identificirebis safuZvelze, abonentTa sagadasaxado tendenciebis mixedviT, Semdgomi
fuladi saSualebebis miRebis, angariSsworebebis da, aseve momavali fuladi nakadebis
analizis safuZvelze. mosalodneli fuladi saxsrebis Semosvlis procenti momavali fuladi
nakadebis mimdinare Rirebulebis dasadgenad wlisTvis, romelic dasrulda 2007 wlis 31
dekembers, gamoyenebuli iyo diskontirebis ganakveTi 17.80% - 19.20% (2006: 17.80% -
19.20%). kompaniis xelmZRvanelobas imedi aqvs, rom SesZlebs wminda debitoruli
davalianebis miRebas pirdapiri fuladi saxsrebis amoRebiT da aqedan gamomdinare, asaxuli
Rirebuleba daaxloebiT udris samarTlian Rirebulebas.
abonentTa TiToeuli kategoriis mimarT gamoyenebuli diskontirebis ganakveTi, eyrdnoba
saqarTvelos erovnuli bankis savaluto da sabanko biuletenebSi miTiTebul ganakveTebs,
kerZod:
sayofacxovrebo seqtori – komerciuli bankebis mier fizikur pirebze erovnul valutaSi
gacemul sesxebze wliuri saSualoSewonili procentis safuZvelze;
sajaro seqtoris da centraluri abonentebis debitoruli davalianeba – komerciuli
bankebis mier sajaro iuridiul pirebze erovnul valutaSi gacemul sesxebze wliuri
saSualoSewonili procentis safuZvelze;
komerciuli da sawarmoo seqtori - komerciuli bankebis mier rezidentebze – kerZo
iuridiul pirebze erovnul valutaSi gacemul sesxebze wliuri saSualoSewonili
procentis safuZvelze;
restruqturirebuli savaWro debitoruli davalianebis dafarvis vada dgeba individualuri
restruqturirebis xelSekrulebis gaformebidan xuTi wlis Semdeg. 2006 wels
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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18 savaWro debitoruli davalianeba (gagrZeleba)
xelmowerili xelSekrulebebi iTvaliswineben dafarvis vadas 2011 wlis ganmavlobaSi, 2007
wels xelmowerili xelSekrulebebi – 2012 wlis ganmavlobaSi. kuTvnili Tanxebi
diskontirebuli iyo 20% moqmedi saprocento ganakveTiT sayofacxovrebo seqtoris
momxmareblebisTvis da 18.7% organizaciebisTvis da sawarmoebebisTvis.
2007 wlis 1 ianvris mdgomareobiT xelmZRvanelobam, wina periodebis fuladi saxsrebis
amoRebis analizis safuZvelze. uari ganacxada sajaro seqtoris abonentebis debitoruli
davalianebis aRiarebaze saerTo TanxiT 50,353 aTasi lari. xelmZRvaneloba Tvlis, rom
aramarTebulia kanonieri uflebis gamoyeneba aseTi momxmareblebis sawinaaRmdegod da
gadawyvita, rom raime ekonomikuri sargebelis miReba Sesabamisi debitorebisgan SeuZlebelia.
aseT finansur aqtivebze uaris Sedegad, dagrovili rezervi am savaWro debitoruli
davalianebis gaufasurebaze iyo reversirebuli 48,704 aTasi lariT da sabalanso
debitoruli davalianeba 1,649 aTasi lari pirdapir iyo Camowerili mogebasa da zaralis
angariSgebaSi 2007 w. 31 dekembers dasrulebuli wlisTvis.
saangariSo periodSi debitoruli davalianebis gaufasurebis rezervSi moZraoba
aTasi lari 2007 2006 wlis dasawyisSi 184,554 175,118rezervi debitorul davalianebaze 253 9,436uimedo valebis Camowera (48,704) - wlis bolos 136,103 184,554
mTliani savaWro debitoruli davalianeba larebSia da ar eqvemdebareba procentul an sxva
jarimebs. savaWro debitoruli davalianebis sakredito xarisxis analizi:
31 dekemberi 2007 w. 31 dekemberi 2006 w .
moklevadiani da aragaufasurebuli sayofacxovrebo seqtori 7,832 6,296 komerciuli da sawarmoo seqtori 4,486 3,887 sajaro seqtori 1,677 1,646
sul moklevadiani da aragaufasurebuli
debitoruli davalianeba 13,995 11,829
vadagadacilebuli, magram aragaufasurebuli vadagadacilebuli 60 dReze naklebi 6,708 5,649 vadagadacilebuli 60-dan 120 dRemde 125 297 vadagadacilebuli 120-dan 180 dRemde 113 34 vadagadacilebuli 180-dan 360 dRemde 36 139 vadagadacilebuli 360 dReze meti 309 238
sul vadagadacilebuli, magram
aragaufasurebuli debitoruli davalianeba 7,291 6,357
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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individualurad dadgenili rogorc gaufasurebuli (bruto) vadagadacilebuli, magram aragaufasurebuli 3,877 4,535 vadagadacilebuli 60 dReze naklebi 1,453 9,165 vadagadacilebuli 60-dan 120 dRemde 519 1,040 vadagadacilebuli 120-dan 180 dRemde 1,796 5,091 vadagadacilebuli 180-dan 360 dRemde 146,433 180,530
sul individualurad gaufasurebuli 154,078 200,361
minus rezervi gaufasurebaze (136,103) (184,554)
sul 39,261 33,993
19 sxva debitoruli davalianeba
aTasi lari 31 dekemberi 2007 w. 31 dekemberi 2006 w .
avansi da winaswari gadaxda momwodeblebisTvis gacemuli avansebi 6,009 6,149 minus: rezervi gaufasurebaze (1,704) (1,754)
sul avansebi da winaswari gadaxdebi, wminda 4,305 4,395
anazRaurebadi gadasaxadebi anazRaurebadi DdRg 3,422 3,541 sxva anazRaurebadi gadasaxadebi 177 20 minus: rezervi gaufasurebaze (3,346) (3,346)
sul anazRaurebadi gadasaxadebi, wminda 253 215
sxva debitoruli davalianeba 6,732 7,657 minus: rezervi gaufasurebaze (2,923) (635)
sul sxva debitoruli davalianeba, wminda 3,809 7,022
sul sxva debitoruli davalianeba 8,367 11,632
sxva debitorul davalianebis saldo (naSTi) moicavs “saqarTvelos saxelmwifo
eleqtrosistemis” (sse) debitorul davalianebas. sse-s akontrolebs saqarTvelos
saxelmwifo. sse-s debitoruli davalianebis samarTliani Rirebuleba 3,640,377 (2006:
4,430,417) udris debitoruli davalianebis fass, dadgenils mesame pirebisgan SeZenisas.
SeZenili debitoruli davalianebis samarTliani Rirebuleba iyo 5,716,737 lari (2006:
6,506,778 lari). kompania gegmavs am debitoruli davalianebis CaTvlas sse-s kreditoruli
davalianebis dasafarad, kompaniis da sse-s Soris oficialuri xelSekrulebis gaformebis
SemTxvevaSi. mogeba am finansuri aqtivebis SeZenisgan ar aris asaxuli mogebisa da zaralis
angariSgebaSi, radgan angariSgebis TariRisTvis, kompania awarmoebs molaparakebebs sse-sTan
CaTvlis procedurasTan dakavSirebiT. aseTi debitoruli davalianeba xasiaTdeba rogorc
moklevadiani da aragaufasurebuli, radgan iqneba CaTvlili sse-sTan angariSsworebisas.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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yvela sxva debitoruli davalianeba larebSia da ar eqvemdebareba procentul an sxva
jarimebs.
19 sxva debitoruli davalianeba (gagrZeleba)
wlis ganmavlobaSi adgili hqonda moZraobas avansebis da winaswari gadaxdebis gaufasurebis
rezrvSi: aTasi lari 2007 2006
wlis dasawyisSi 1,754 2,204
adre gacemuli Tanxebis anazRaureba (77) (619)rezervis zrda wlis ganmavlobaSi 27 169
wlis bolos 1,704 1,754
wlis ganmavlobaSi adgili hqonda moZraobas anazRaurebadi gadasaxadebis gaufasurebis
rezervSi: aTasi lari 2007 2006
wlis dasawyisSi 3,346 3,305
adre gacemuli Tanxebis anazRaureba - (45)rezervis zrda wlis ganmavlobaSi - 86
wlis bolos 3,346 3,346
wlis ganmavlobaSi adgili hqonda moZraobas debitorTa sxva angariSebis gaufasurebis
rezrvSi: aTasi lari 2007 2006
wlis dasawyisSi 635 798
adre gacemuli Tanxebis anazRaureba (250) (224)rezervis zrda wlis ganmavlobaSi 2,538 61
wlis bolos 2,923 635
20 sasaqonlo-materialuri maragebi
aTasi lari 31 dekemberi 2007 w. 31 dekemberi 2006 w .
masalebi da miwodebebi 9,872 8,191sxva sasaqonlo-materialuri maragebi 2,138 1,357rezervi – moZvelebuli maragebi (1,162) (40)
sul sasaqonlo-materialuri maragebi 10,848 9,508
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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21 fuladi saxsrebi da fuladi saxsrebis eqvivalentebi
aTasi lari 31 dekemberi 2007 w. 31 dekemberi 2006 w . mimdinare angariSebi (saprocento ganakveTi: 2-3%
wliuri; 2006: 2-3% wliuri) 1,392 311depozitebi (saprocento ganakveTi: 5% wliuri;
2006: 5% wliuri) - 106fuladi saxsrebi 44 37korporatiuli baraTebi 6 37specialuri angariSebi 181 - sul fuladi saxsrebi da fuladi saxsrebis
ekvivalentebi 1,623 491
kompanias aqvs 2,000 aTasi laris overdrafti 2008 wlis 14 ivnisamde. Sesabamisi
saprocento ganakveTia wliuri 12.0%. 2007 wlis 31 dekembris mdgomareobiT kompaniis
overdrafti iyo 1,088 aTasi lari (2006: 1,131 aTasi lari).
kompaniis specialur angariSebzea Tanxebi larebSi, romlebic meriis saxeliT ikribeba
mosaxleobisgan municipalitetis mier gaweuli komunaluri momsaxurebisTvis. municipalitetTan dadebuli momsaxurebis xelSekrulebis Sesabamisad kompania axorcieles
mosaxleobisgan amoRebuli fuladi saxsrebis dagrovebas, awarmoebs Sesabamisi sabilingo
monacemebis damuSavebas da gadaricxavs amoRebul fulad saxsrebs municipalitetis
angariSze. naSTebi specialur angariSebze warmoadgens fulad saxsrebs, romlebic
amoRebulia da ar aris gadaricxuli municipalitetisTvis, radgan balansis Sedgenis
TariRisTvis monacemebi iyo damuSavebis procesSi. kompania aRiarebs 181 aTasi laris finansur
valdebulebebs, romlebic gadasaxdelia municipalitetisTvis 24-e SeniSvnis Sesabamisad.
mTliani fuladi saxsrebi da fuladi saxsrebis ekvivalentebi deponirebulia saukeTeso
qarTuli bankebis aTeulSi da klasificirdebian, rogorc mimdinare da aragaufasurebuli
(2006: wamyvani qarTuli bankebis aTeuli, mimdinare da aragaufasurebuli).
22 sakuTari kapitali
(a) saaqcio kapitali
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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31 dekemberi 2007 w. 31 dekemberi 2006 w .
gamoSvebuli da bolomde gadaxdili aqcibis
raodenoba 81,147,886 81,147,886aTasi lari 81,148 81,148
Cveulebrivi aqciebis sanqcionirebuli raodenobaa 81,147,886, TiToeuli aqciis nominaluri
Rirebulebaa 1 lari. aqciebi erTnairi klasisaa da yovel aqcias Seesabameba erTi xma. wlis
ganmavlobaSi gamoSvebuli aqciebis raodenoba iyo ucvleli (2006: nuli).
22 sakuTari kapitali (gagrZeleba)
(b) aqcionerebi
31 dekemberi 2007 w. 31 dekemberi 2006 w . Silk Road Holding B.V. 75.00% 75.00%saxelmwifo qonebis marTvis saagento 24.53% 24.53%kerZo pirebi (daaxloebiT 300 kaci) 0.47% 0.47%
sul
100.00% 100.00%
23 kreditebi da sesxebi
aTasi lari 31 dekemberi 2007 w. 31 dekemberi 2006 w .
grZelvadiani rao nordikis krediti - 13,537dss inter rao ees-is krediti 11,619 10,281xramhes-1-is krediti 4,775 5,141gadasaxdeli Tamasuqebi 750 778finansuri lizingis valdebulebebi 28 503
sul grZelvadiani kreditebi da sesxebi 17,172 30,240
moklevadiani Silk Road Holdings B.V.is krediti 618,076 665,512 saqarTvelos finansTa saministros da energetikis
saministros krediti - 13,548 dss inter rao ees-is krediti 23,539 -sesxebi adgilobrivi bankebidan 20,000 2,173
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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grZelvadian sesxebze daricxuli procentebi 1,005 434 finansuri lizingis valdebulebebis mimdinare
nawili 467 608 gacemuli Tamasuqebis mimdinare nawili 139 139
sul moklevadiani kreditebi da sesxebi 663,226 682,414
sul kreditebi da sesxebi 680,398 712,654
informacia grZelvadian da moklevadian sesxebze TiToeuli sesxis mixedviT mocemulia
paragrafebSi (a)-dan (z)-mde.
moqmedi saprocento ganakveTi nominaluria kreditebisa, romlebic eqvemdebareba
gadaxdas moTxovnisTanave, da saxelmwifosgan miRebuli kreditebisTvis.
saxelmwifosgan miRebuli kreditebi nulovani an dabali saprocento ganakveTiT
ganixileba, rogorc saxelmwifo subsidia. IAS 20-is ”saxelmwifo subsidiebis aRricxva da saxelmwifo daxmarebaze informaciis gaxsna“ Sesabamisad, mogeba aseTi daxmarebidan ar saWiroebs raodenobriv gansazRvras procentis daricxviT.
23 kreditebi da sesxebi (gagrZeleba)
sabalanso Rirebuleba samarTliani Rirebuleba aTasi lari 2007 2006 2007 2006
grZelvadiani rao nordikis krediti - 13,537 - 13,537dss inter rao ees-is krediti 11,619 10,281 11,619 10,281xramhes-1 krediti 4,775 5,141 4,775 5,141gadasaxdeli Tamasuqebi 750 778 750 778finansuri lizingis valdebulebebi 28 503 28 503
sul grZelvadiani kreditebi da sesxebi 17,172 30,240 17,172 30,240
moklevadiani sesxebis samrTliani Rirebuleba udris maT sabalanso Tanxas, radgan
diskontirebis zemoqmedeba umniSvneloa.
yvela kreditis saprocento ganakveTi fiqsirebulia. 2007 w. 31 dekembris mdgomareobiT yvela
krditis da sesxis Sefasebuli samarTliani Rirebuleba Seadgenda 680,398 aTas lars (2006: 712,654 aTas lars). dafarvis cxrili
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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aTasi lari 31 dekemberi 2007
w. 31 dekemberi 2006
w .
dasafaria
erT wlamde 663,226 682,414 erTidan or wlamde 16,422 24,292 oridan xuT wlamde 750 5,808 xuT welze meti - 140 sul 680,398 712,654
Ffinansuri arendis valdebulebebi gadasaxdelia Semdeg vadebSi: aTasi lari 2007 2006
gadasaxdeli procenti ZiriTadi
Tanxa gadasaxdeli procenti ZiriTadi
Tanxa erT wlamde 481 40 441 827 219 608 erTidan xuT wlamde 29 - 29 593 90 503
(a) grZelvadiani gadasaxdeli Tamasuqebi
kompanias gaaCnia uprocento grZelvadiani gadasaxdeli Tamasuqebi larebSi. Ees gadasaxdeli
Tamasuqebi gamoSvebuli iyo kompaniis wina periodebis davalianebis valdebulebebisgan
zogierTi momwodeblebis mimarT ganTavisuflebis safuZvelze. am gadasaxdeli Tamasuqebis sabalanso Rirebuleba Sefasebuli iyo 15.4% diskontirebis ganakveTiT (2006: 15.4%) miTiTebuli gadaxdis TariRis dadgomabde. iTvleba, rom mocemuli diskontirebis ganakveTi
miaxloebulia sesxebis ekvivalentur momgebianobasTan saqarTvelos bazarze.
23 kreditebi da sesxebi (gagrZeleba)
Tamasuqebis umravlesobis mimdinare Rirebulieba imis gaTvaliswinebiT rom maTi gadaxdis
vada minimum 90 wlis Semdegaa, finansur angariSebSi dafiqsirebulia, rogorc nuli (2006: nuli). am Tamasuqebis diskontirebuli jami ar aRemateba 500 lars nebismieri calkeuli
sesxisTvis an erToblivad.
2007 wlis 31 dekembris mdgomareobiT gadasaxdeli Tamasuqebi:
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 43
aTasi lari dafarvis
vada
nominaluri
Rirebuleba
2007 w. 31
dekembris
mdgomareobiT
sabalanso
Rirebuleba 2007
w. 31 dekembris
mdgomareobiT
nominaluri
Rirebuleba
2006 w. 31
dekembris
mdgomareobiT
sabalanso
Rirebuleba 2006
w 31 dekembris
mdgomareobiT saqenergo 2098 134,000 - 134,000 - orTaWala 2098 388 - 388 - zahesi 2098 119 - 119 - sacxenisi 2098 73 - 73 - ss Telasi 2098 50 - 50 - orbi 2098 9 - 9 - eleqtrogadacema 2021 1,746 889 1,948 917
sul gadasaxdeli
Tamasuqebi 136,385 889 136,587 917
(b) rao nordiki
2006 wlis 15 dekembers kompaniam gaaforma sesxis xelSekruleba rao nordikTan. SeTanxmebuli kreditis Tanxaa 14,000 aTasi evro (32,641 aTasi lari). 2007 wlis 31
dekembris mdgomareobiT kompaniam gamoiyena am kreditidan 6,000 aTasi evro (13,989 aTasi
lari). mocemuli sesxi evroSia da aqvs 11.1% wliuri ganakveTi. saangariSo periodis
ganmavlobaSi sesxi gadaeca dss inter rao ees-s. kompaniam unda dafaros sesxi 2008 wlis
20 dekembers. saerTo TanxaSi, dafiqsirebuls balansis Sedgenis TariRisTvis Sedis
dagrovili procentebi 392 aTasi laris odenobiT, romlebic gadaixdeba kvartalurad sesxis
periodis ganmavlobaSi. (c) dss inter rao eesi
2006 wlis 20 ianvars kompaniam gaaforma sesxis xelSekruleba dss inter rao ees-Tan 6,000 aTas aSS dolarze (9,550 aTasi lari). sesxi aSS dolarebSia 12%-iani wliuri ganakveTiT.
2007 wlis 31 dekembris mdgomareobiT kompaniam mTlianad moxsna kreditis mTliani Tanxa.
kompaniam unda dafaros krediti 2008 wlis 19 dekembers. balansis Sedgenis TariRze
dafiqsirebul TanxaSi Sedis daricxuli procentebi 289 aTasi laris odenobiT, romlebic
gadaixdeba kvartalurad sesxis periodis ganmavlobaSi. 2007 wlis 27 ivliss kompaniam gaaforma sesxis xelSekruleba dss inter rao ees-Tan 7,300 aTas aSS dolarze (11,619 aTasi lari). sesxi aSS dolarebSia wliuri 9% ganakveTiT. 2007 wlis 31 dekembris mdgomareobiT kompaniam mTlianad moxsna kreditis mTliani Tanxa. kompaniam
unda dafaros sesxi 2010 wlis 27 ianvars. balansis Sedgenis TariRze dafiqsirebul TanxaSi
Sedis daricxuli procentebi 206 aTasi laris odenobiT, romlebic gadaixdeba kvartalurad
sesxis periodis ganmavlobaSi.
23 kreditebi da sesxebi (gagrZeleba)
(d) ss xramhesi-1
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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2006 wlis 16 marts kompaniam gaaforma sesxis xelSekruleba ss xramhes-1-Tan. kreditis
SeTanxmebulma Tanxam Seadgina 3,000 aTasi aSS dolari (4,775 aTasi lari). 2007 wlis 31
dekembris mdgomareobiT kompaniam mTlianad moxsna kreditis Tanxa. sesxi aSS dolarebSia
wliuri 12% ganakveTiT. kompaniam unda dafaros sesxi 2009 wlis 1 Tebervals. balansis
Sedgenis TariRze dafiqsirebul TanxaSi Sedis daricxuli procentebi 130 aTasi laris
odenobiT, romlebic gadaixdeba kvartalurad sesxis periodis ganmavlobaSi.
(e) Silk Road Holding B.V.
2000 wlis 2 ivniss kompaniam gaaforma subordinirebuli sesxis xelSekruleba Silk Road Holding B.V.-sTan 92,000 aTas aSS dolarze. sesxs hqonda rTuli procentuli ganakveTi -
wliuri 20% da eqvemdebareboda gadaxdas moTxovnisTanave. 2003 wlis 27 ivniss
xelSekrulebaSi Setanili iyo Sesworeba da kreditis Tanxa gaizarda 169,000 aTas aSS
dolaramde. dafiqsirda rTuli saprocento ganakveTi wliuri – 8%. 2003 wlis 22 agvistos kompaniam gaaforma meore sesxis xelSekruleba Silk Road Holding B.V.-Tan 56,207 aTas aSS dolarze. sesxs hqonda rTuli wliuri saprocento ganakveTi 8% da aseve eqvemdebareboda
gadaxdas moTxovnisTanave. orive sesxSi orjer iyo Setanili Sesworeba 2005 wlis
ganmavlobaSi: 2005 wlis 28 ianvars, rodesac saprocento ganakveTi dayvanili iyo 0% -mde
2004 wlis 31 dekembridan 2005 wlis 31 dekembris CaTvliT; da 2005 wlis 31 maiss,
rodesac procentuli ganakveTi Semcirebuli iyo 0% - 2003 wlis 31 dekembridan 2004
wlis 31 dekembris CaTvliT da 2006 wlis 30 ianvars, rodesac saprocento ganakveTi
Semcirda 0% -mde. 2006 wlis 31 dekembris mdgomareobiT kompaniam mTlianad moxsna
kreditis Tanxa - 388,336 aTasi aSS dolari (618,076 aTasi lari).
(f) saqarTvelos finansTa saministro da energetikis saministro
2006 wlis 11 oqtombers kompaniam xeli moawera sesxis samxriv xelSekrulebas saqarTvelos
finansTa da energetikis saministroebTan 13,545 aTas larze. sesxs gaaCnia 0.25% wliuri
ganakveTi. 2007 wlis 31 dekembris mdgomareobiT kompaniam srulad dafara kreditis mTliani
Tanxa. kompaniam gadaixada krediti sami Tanabari gadaxdiT: 2007 wlis 31 maiss, 2007 wlis
30 ivniss da 2007 wlis 31 ivliss.
(g) sesxebi adgilobrivi bankebidan
2007 wlis 17 ivliss kompaniam gaaforma sakredito xazis xelSekruleba ss “Tibisi
bankTan” 3,000 aTas larze. krediti larebSia wliuri 12.0% ganakveTiT. kompaniam
unda dafaros sesxi 2008 wlis 17 ivliss.
2007 wlis 5 dekembers kompaniam gaaforma sakredito xazis xelSekruleba ss “Ti bi
si bankTan” 4,500 aTas larze. 2007 wlis 31 dekembris mdgomareobiT kompaniam
gamoiyena 4,500 aTasi lari. krediti larebSia wliuri 12.0% ganakveTiT. kompaniam
unda dafaros sesxi 2008 wlis 1 dekembers.
2007 wlis 7 noembers kompaniam gaaforma xelSekruleba sakredito xazis gamoyofaze
ss “standart bankTan” 4,500 aTas larze. 2007 wlis 31 dekembris mdgomareobiT kompaniam gamoiyena am kreditidan 4,500 aTasi lari. krediti larebSia wliuri 12.0% ganakveTiT. kompanias dasafari aqvs sesxi 2009 wlis 16 Tebervals. 2007 wlis 23 maiss kompaniam gaaforma xelSekruleba sakredito xazis gamoyofaze
ss “saxalxo bankTan” 8,000 aTas larze. 2007 wlis 31 dekembris mdgomareobiT
23 kreditebi da sesxebi (gagrZeleba)
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 45
kompaniam srulad aiTvisa es krediti. sesxi larebSia 10.0% wliuri ganakveTiT. kompaniam unda dafaros sesxi 2008 wlis 22 maiss.
24 savaWro da sxva kreditoruli davalianeba aTasi lari 2007 w. 31 dekemberi 2006 w. 31 dekemberi
savaWro kreditoruli davalianeba 120,236 118,248Silk Road Holdings B.V.-vis gadasaxdeli Tanxebi 14,678 17,653momxmareblebis winaswari gadaxdebi 7,027 3,510sxva kreditoruli davalianeba 10,641 9,606 sul savaWro da sxva kreditoruli davalianeba 152,582 149,017
25 davalianeba sxva gadasaxadebze
aTasi lari 2007 w. 31 dekemberi 2006 w. 31 dekemberi
gadasaxdeli dRg 23,283 26,236socialuri gadasaxadi 221 1,001saSemosavlo gadasaxadi 94 540gadasaxadi ararezidentebze 107 38sagzao gadasaxadi 412 668rezervi sagzao gadasaxadze (ix. SeniSvna 11) 12,334 -sxva gadasaxadebi - 234 sul gadasaxdeli sxva gadasaxdelebi 36,451 28,717
gadasaxdeli damatebuli Rirebulebis gadasaxadSi Sedis gadavadebul dRg-sTan
dakavSirebuli nominaluri Tanxa 17,142 aTasi lari (2006: 17,766 aTasi lari), romelic
gadaexdeba Sesabamis organoebs marto maSin, rodesac asanazRaurebeli balansi
anazRaurebulia an Camowerilia. Tanxa ar eqvemdebareba diskontirebas imis gaTvaliswinebiT
rom anazRaurebis an Camoweris vada ar aris gansazRvruli da radganac asanazRaurebeli
Tanxa SeiZleba iyos amoRebuli nebismier dros, dRg, faqtobrivad, eqvemdebareba gadaxdas
moTxovnisTanave.
26 SefasebiTi valdebulebebi
aTasi lari 2007 2006 wlis dasawyisSi 9,663 8,127(rezervebis Semcireba)/zrda wlis ganmavlobaSi (1,091) 1,536 wlis bolos 8,572 9,663
26 SefasebiTi valdebulebebi (gagrZeleba)
zemoaRniSnuli rezervi gansazRvrulia kompaniis winaaRmdeg aRZrul sasamarTlo sarCelebze.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 46
rezervSi Sedis saqarTvelos mTavrobis mier kompaniis mimarT aRZruli sarCeli 7,454 aTas
larze (2006: 7,454 aTasi lari). es sarCeli Setanilia 2004 wels kompaniis mier
tarifebis kanonis darRvevis gamo, zogirTi momxmareblebisTvis vadamde eleqtroenergiis
Rirebulebis daricxvisTvis.
rezervis sxva elementi dakavSirebulia kompaniis momxmareblebis sarCelebTan, romlebic
warmoiSveba kompaniis Cveulebrivi saqmianobis procesSi, magaliTad, sarClebi xanZris Sedegad
miyenebuli zaralis, savaraudod, kompaniis kuTvnili mowyobilobebis gaumarTaobis gamo - 1,118 aTasi laris odenobiT (2006: 2,209 aTasi lari).
xelmZRvaneloba Tvlis rom SeuZlebelia zusti gansazRvra Tu rodis iqneba gamoyenebuli
bolomde es rezervi, proocesebis sxvadasxva doneebis gaTvaliswinebiT sasamarTloebSi da
saapelacio sasamarTloebSi TiToeul sarCelze. miuxedavad amisa, varaudoben yvela davebis
daregulirebas momovali xuTi wlis ganmavlobaSi. amasTan rCeba gaurkvevloba TiToeuli
sarCelis arsze da TiToeul sarCelze sasamarTlos saboloo gadawyvetilebis Sedegebze.
Sesabamisi iuridiuli konsultaciebis Semdeg, xelmZRvanelobam gamoitana daskvna, rom am
sasamarTlo sarClebis Sedegebi ar gamoiwvevs mniSvnelovan zarals, romelic gadaaWarbebs
finansur angariSgebaSi dagrovil Tanxebs.
27 finansuri riskis marTva
kompania ganixilavs Tavis riskebs finansuri riskebis konteqstSi (sakredito, sabazro,
geografiuli, savaluto, likvidurobis da saprocento ganakveTis riskebi), aseve saoperacio da iuridiuli riskebi. kompaniisTvis finansuri riskebis marTvaSi yvelaze mniSvnelovania
riskis zRvrebis dadgena da Semdeg riskebis SenarCunebis uzrunvelyofa mocemul sazRvrebSi. kompania ganagrZobs Tavisi funqciebis ganviTarebas saoperacio da iuridiuli riskebis
marTvaSi. kompaniis mier dReisTvis miRebuli zomebi, maT Soris aqcionerTa jgufis
zedamxedveloba da miRbuli gaumjobesebebi isaxaven mizans uzrunvelyon Sida wesebis da
procedurebis Sesabamisi funqcionireba raTa saoperacio da iuridiuli riskebi dayvanili
iyos minimumamde, rogorc mimdinare periodSi aseve momavalSi.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 47
27 finansuri riskis marTva (gagrZeleba) (a) sakredito riski (gadauxdelobis riski)
kompania ganicdis sakredito risks, romelic mdgomareobs imaSi, rom kontragenti ver
gadaixdis droulad da sruli moculobiT. finansuri aqtivebi, romlebic potenciurad
ayeneben kompanias sakredito riskis qveS, ZiriTadad Sedgeba savaWro debitoruli
davalianebidan, fuladi saxsrebisgan da fuladi saxsrebis ekvivalentebisgan. kompaniaSi
arsebobs procedura, romelic uzrunvelyofs momsaxureobis gawevas momxmareblebisTvis,
romlebsac gaaCniaT Sesabamisi sakredito istoria, sxva SemTxvevebSi gamoiyeneba gadaxdis
alternatiuli procedura (magaliTad winaswar gadaxda). debitoruli davalianebis sabalanso
Rirebuleba, debitoruli davalianebis, fuladi saSualebebis da fuladi saSualebebis
ekvivalentebis gaufasurebis rezervis gamoklebiT warmoadginen maqsimalur Tanxas, romelic
ganicdis sakredito risks. miuxedavad imisa, rom debitoruli davalianebis amoRebaze
moqmedeben ekonomikuri faqtorebi, xelmZRvaneloba Tvlis, rom kompanias ar emuqreba
mniSvnelovani gadauxdelobis riski, romelic gadaaWarbebs dadgenil rezervebs.
kompanias ar gaaCnia sakredito riskis mniSvnelovani koncentracia, radgan samomxmareblo
portfeli diversificirebulia didi raodenobis momxmareblebs Soris. 2007 wlis 31
dekembris mdgomareobiT kompanias hyavda 450 aTasi abonenti (2006: 438 aTasi). debitoruli
davalianebis jamurma Tanxam Seadgina 124,979 aTasi lari an mTliani savaWro da sxva
debitoruli davalianebis 69% (2006: 119,993 aTasi lari, an mTliani savaWro da sxva
debitoruli davalianebis 53%).
qvemoT moyvanil cxrilSi asaxulia TxuTmeti ZiriTadi momxmareblis debitoruli
davalianeba balansis Sedgenis TariRisTvis:
aTasi lari 2007 w. 31
dekemberi 2006 w. 31
dekemberi
nevrologiis instituti (saerTo sacxovrebeli) 702 491 ss “qaRaldis fabrika” 685 685 akad. n. yifSiZes sax. centraluri klinika Tssu 539 577 stamba Sps “samSoblo” 475 398 Sps “akad. e. fifias sax. klinikuri saavadmyofo” 436 429 Tbilisis pirveli klinikuri saavadmyofo 433 504 Tbilisis satransporto gaerTianeba 350 272 ss “sainJinro geodezia” 331 258 samxedro nawili # 06325 268 268 saqarTvelos standartizaciis, teqnikuri reglamentirebis
da metrologiis erovnuli saagento "saqstandarti" 267 205 Tbilisis profesiuli kvalifikaciis amaRlebis centri 196 195 rkinigzis saerTo sacxovrebeli 184 184 ss “qarTuli filmi” 165 151 ss “centroliti” 151 150 ss “el. teqnikuri qarxana” 151 158
sul 5,333 4,925 fuladi saxsrebis Warbi naSTi moTavsebulia finasur institutebSi, romlebic
deponirebis TariRisTvis iTvlebian yvelaze saimedod.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 48
27 finansuri riskis marTva (gagrZeleba)
(b) sabazro riski
kompania iRebs Tavis Tavze sabazro risks, romelic ZiriTadad exeba tarifebs,
romlebic dadgenilia kompaniisTvis da romlebic moqmedeben Sesasyidi eleqtroenergiis
fasze da fasze, romelic SeiZleba iyos daricxuli abonentebis mier moxmarebul
eleqtroenergiaze. miuxedavad imisa, rom kompania axdens zemoqmedebas am tarifebis
garkveuli doneebis dadgenaze, gadawyvetilebebi tarifebis dadgenaze aRemateba misi
kontrolis farglebs. tarifebis saboloo gansazRvraSi did rols TamaSobs
politikuri faqtorebic. kompaniis saqmianobidan gamomdinare mas hyavs mimwodeblebis
SezRuduli raodenoba, visganac SeiZleba eleqtroenergiis SeZena abonentebisTvis
Semdegi miwodebisTvis. garda amisa, kompanias gaaCnia Ria pozicia procentuli ganakveTis da savaluto
poziciis mimarT, romlebic ganicdis zemoqmedebas bazris saerTo da specifiuri
cvlilebebidan. direqtorebi adgenen riskis misaReb limitebs, romelTa regulireba
xdeba aucileblobis SemTxvevaSi. magram aseTi meTodis gamoyeneba ar aRkveTs zarals
miTiTebuli limitebis farglebs gareT bazarze mniSvnelovani cvlilebebis
SemTxvevaSi.
27 finansuri riskis marTva (gagrZeleba)
(c) geografiuli riski
kompaniis aqtivebi ganTavsebulia saqarTveloSi da misi operaciebic am qveynis farglebSi
xorcieldeba. saqarTveloSi bazari isev avlens ganviTarebadi bazris Tvisebebs. saqarTveloSi
saqmiani garemos nebismieri gauareseba zemoqmedebas axdens kompaniaze.
kompaniaze, aseve gavlenas axdens saqarTvelos urTierTobebis ganviTareba sxva qveynebTan,
gansakuTrebiT ki ruseTis federaciasTan. saqarTvelos isev damokidebulia ruseTze, rogorc
gazis da sxva bunebrivi resursebis, romlebic gamoiyeneba eleqtroenergiis gamomuSavebisas,
mimwodebelze. am resursebis saqarTveloSi Semotanis nebismierma SezRudvam SeiZleba imoqmedos
kompaniis eleqtroenergiis Sesyidvis SesaZleblobaze abonentebisTvis misawodeblad. (d) savaluto riski
savaluto riski gamoixateba imaSi, rom finansuri instrumentebi SeiZleba meryeobdes
savaluto kursis cvlilebis gamo. ZiriTadi ucxouri valutis kursis cvlileba moqmedebs
kompaniis finansur poziciaze da fuladi saxsrebis moZraobaze. 2007 wlis 31 dekembris
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 49
mdgomareobiT, kompanias hqonda naSTi larebSi da sxva valutaSi sesxebze ZiriTadad aSS
dolarebSi da evroSi.
2007 wlis 31 dekembris mdgomareobiT lari Sesustda/gamagrda aSS dolaris mimarT 10
procentiT sxva faqtorebis ucvlelobis SemTxvevaSi. mogeba yvela gadasaxadebis gadaxdis
Semdeg 2007 wlis 31 dekembers dasrulebuli wlisTvis unda Seadgendes 52 781 aTas lars
(weli dasrulebuli 2006 wlis 31 dekembers: 55 594 aTasi lari) meti/naklebi, ZiriTadad
sabanko balansis, kreditebis da gadasaxadebis aSS dolarebSi larSi gadayvanis Sedegad.
2007 wlis 31 dekembris mdgomareobiT lari dasustda/gamagrda evros mimarT 10% sxva
faqtorebis ucvlelobis SemTxvevaSi. mogeba yvela gadasaxadebis gadaxdis Semdeg 2007 wlis
31 dekembers dasrulebuli wlisTvis unda Seadgendes 1,086 aTas lars (2006 wlis 31
dekembers dasrulebul wels: 1,147 aTasi lari) meti/naklebi ZiriTadad evroSi gamoxatuli
kreditebis larSi gadayvanis Sedegad mogeba/zarali.
saqarTveloSi ganviTarebuli finansuri instrumentebis ararsebobis gamo, xelmZRvaneloba ar
axorcielebs savaluto risks xejirebas.
kompanias gaaCnia Semdegi finansuri aqtivebi da pasivebi ucxour valutaSi: aSS dolarebSi evroSi
aTasi lari 2007 2006 2007 2006 fuladi saxsrebi da fuladi saxsrebis ekvivalentebi 6 5 - - kreditebi da sesxebi (645,092) (677,273) (13,577) (14,342) Silk Road Holdings B.V. –is gadasaxdeli Tanxebi (14,678) (17,653) - - neto-pozicia 31 dekembris mdgomareobiT (659,764) (694,921) (13,577) (14,342)
27 finansuri riskis marTva (gagrZeleba) (e) kapitalTan dakavSirebuli riskis marTva
kompaniis mizans kapitalis marTvisas warmoadgens sawarmoos funqcionirebis uzrunvelyofa
aqcionirebisTvis mogebis da sxva dainteresebuli pirebisTvis sargeblobis da kapitalis
optimaluri struqturis uzrunvelyofas kapitalis Rirebulebis Semcirebis mizniT.
angariSgebis TariRisTvis kompanias hqonda uaryofiTi sakuTari kapitali 671,485 aTasi lari
da wminda davalianeba 679,863 aTasi lari. wminda davalianebis gamoangariSeba xorcieldeba
sesxebis saerTo jamis saxiT (maT Soris, sabuRaltro balansSi asaxuli moklevadiani da
grZelvadiani sesxebi) fuladi saxsrebis da fuladi saxsrebis ekvivalentebis gamoklebiT.
jamuri kapitali ganoangariSeba xdeba sabuRaltro balansSi asaxuli “sakuTari kapitalis”
saxiT, plus wminda vali. gadauxdeli vali ZiriTadad gadasaxdelia ZiriTadi
aqcionerebisTvis, rac metyvelebs maT survilze aRmouCinon kompanias saWiro mxardaWera
kompaniis gamarTuli muSaobis uzrunvelsayofad im periodis ganmavlobaSi, vidre kompania
aris dss inter rao-s Svilobil kompanias.
(f) likvidurobis riski
likvidurobis riskis gonivruli marTva gulisxmobs sakmarisi raodenobis fuladi saxsrebis
SenarCunebas da finansirebis misawvdomobas Cadebuli adekvaturi sakredito TanxebiT.
kompaniis moklevadiani valdebulebebi (sesxebi) gadasaxdelia an misaRebia dakavSirebuli
pirebisgan. kompaniis xelmZRvaneloba Tvlis, rom es aniWebs kompanias garkveul moqnilobas
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 50
dafarvis cxrilTan mimarTebaSi, rac aucilebelia biznesSi adekvaturi likvidurobis
uzrunvelsayofad momovalSic da amitom ar aCerebs mniSvnelovan Warb fulad naSTs.
xelmZRvaneloba akontrolebs prognozebs sawarmos likvidur rezervze mosalodneli
fuladi saxsrebis brunvis safuZvelze. kompaniis likviduri rezervi Seicavs gamouyenebel
sakredito saSualebebs (SeniSvna 23), fulad saxsrebs da fuladi saxsrebis ekvivalentebs
(SeniSvna 21). 2007 wlis 31 dekembris mdgomareobiT gamouyenebeli krediti rao nordikisgan
iyo 18,652 aTasi lari (8,000 aTasi evro).
saprognozo likviduri rezervi 2007 wlis 31 dekembris mdgomareobiT: aTasi lari 2008 2009-2012 balansi periodis dasawyisisTvis 20,275 1,187 saoperacio Semosavali 257,250 1,022,723 fuladi saxsrebis operaciuli gasavali (218,503) (865,764) fuladi saxsrebis gasavali investiciebze (44,867) (47,320) mogeba finansirebidan 107,460 1,500 valebis gadaxda (120,428) (71,112) balansi periodis dasrulebisTvis 1,187 41,214
qvemoT moyvanili cxrili asaxavs valdebulebebs, romelTa analizi xorcieldeba darCenili
dafarvis vadebis mixedviT. qvemoT asaxuli Tanxebi warmoadgens aradiskontirebul fulad
nakadebs, sabiTumo finansuri lizingis valdebulebebis CaTvliT (finansirebaze momavali
xarjebis gamoqviTviT) da sesxis valdebulebebis jamur Tanxas. aseTi aradiskontirebuli
fuladi nakadebi gansxvavdeba sabalanso angariSgebaSi asaxuli Tanxebisgan, radgan sabalanso
angariSgebis Tanxebi efuZneba diskontirebul fulad nakadebs.
27 finansuri riskis marTva (gagrZeleba)
rodesac gadasaxdeli Tanxebi ar aris fiqsirebuli, gamJRavnebuli Tanxa ganisazRvreba
arsebuli mdgomareobiT angariSgebis TariRisTvis. gadaxdebi ucxour valutaSi gadaiTvleba
valutis kursiT sabalanso angariSis Sedgenis TariRisTvis.
finansuri valdebulebebis dafarvis analizi 2007 wlis 31 dekembris mdgomareobiT:
aTasi lari 1 welze
naklebi 1-dan 2
wlamde 2-dan 5
wlamde 5 welze
meti sul
sabanko overdraftebi 1,086 - - - 1,086 sesxebi da kreditebi 668,083 4,775 11,618 - 684,476 gamoSvebuli Tamasuqebi (savalo
valdebulebebi) 139 139 418 135,690 136,386 finansur lizingTan
dakavSirebuli valdebulebebis
saerTo Tanxa 468 29 - - 497 kreditoruli davalianeba
savaWro operaciebidan 145,555 - - - 145,555
sul momovali gadaxdebi 815,331 4,943 12,036 135,690 968,000
finansuri valdebulebebis dafarvis analizi 2006 wlis 31 dekembris mdgomareobiT:
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 51
aTasi lari 1 welze
naklebi 1-dan 2
wlamde 2-dan 5
wlamde 5 welze
meti sul
sabanko overdraftebi 1,131 - - - 1,131 sesxebi da kreditebi 685,226 27,119 5,191 - 717,536 gamoSvebuli Tamasuqebi (savalo
valdebulebebi) 139 139 418 135,878 136,574 finansur lizingTan
dakavSirebuli valdebulebebis
saerTo Tanxa 608 474 29 - 1,111 kreditoruli davalianeba
savaWro operaciebidan 145,507 - - - 145,507
sul momovali gadaxdebi 832,611 27,732 5,638 135,878 1,001,859
27 finansuri riskis marTva (gagrZeleba)
(g) procentuli ganakveTis riski
procentuli ganakveTis riski gamoixateba kompaniis finansur poziciaze saprocento
ganakveTebis moZraobis uaryofiT gavlenaze, rac gamoixateba procentuli Tanxebis zrdaSi
mozidul finansur saSualebebze an mogebis Semcirebaze ganawilebuli Tanxebidan. kompaniis
finansuri mdgomareoba da fuladi saxsrebis nakadi damokidebylia sabazro dominirebuli
saprocento ganakveTis meryeobaze. kompanias ar gaaCnia oficialuri politika kompaniisTvis
dasaSvebi fiqsirebuli an cvalebadi ganakveTebis gansazRvrebisTvis. magram axali sesxis
miRebisas kompania TviTon iRebs gadawyvetilebas mosalodneli periodis ganmavlobaSi sesxis
dafarvamde Tu ra ufro momgebiania kompaniisTvis – fiqsirebuli Tu cvalebadi ganakveTi.
procentebis ganakveTebi SeiZleba gaizardos aseTi cvlilebebis Sedegad, magram SeiZleba
Semcirdes da gamoiwvios zarali gauTvaliswinebeli dinamikis Seqmnis SemTxvevaSi. kompania
ar axorcielebs saprocento ganakveTis riskebis xejirebas.
kompania aanalizebs risks dinamikis safuZvelze, ZiriTadad, alternatiuli finansuri
wyaroebis safuZvelze. 2007 wlis 31 dekembris mdgomareobiT, Tu sesxebze saprocento
ganakveTi mocemuli TariRisTvis iyo 100 sabaziso punqtiT maRali/dabali sxva faqtorebis
ucvlelobis SemTxvevaSi, wminda mogeba wlisTvis, romelic dasrulda 2007 wlis 31
dekembers unda Seadgendes daaxloebiT 355 aTas lars (2006 wels 31 dekembers
dasrulebuli wlisTvis: 191 aTasi lari).
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 52
28 finansuri instrumentebis samartliani Rirebuleba
samarTliani Rirebuleba warmoadgens Tanxas, romelzec SeiZleba iyos gacvlili finansuri
instrumenti mxareebs Soris mimdinare operaciis dros, romelic ar warmoadgens iZulebiT
gayidvas an likvidacias da romelic Seesabameba arsebul sabazro fass. kompaniis mier
dadgenili iyo finansuri instrumentebis savaraudo Rirebuleba misawvdomi sabazro
informaciis, aseTis arsebobis SemTxvevaSi, da Sesabamisi Sefasebis meTodologiis gamoyenebiT. magram SefasebiTi msjeloba aucilebelia savaraudo samarTliani Rirebulebis dasadgenad.
saqarTvelo jer kidev amJRavnebs ganviTarebadi bazris Tvisebebs da ekonomiuri pirobebi
zRudavs saqmianobis moculobas finansur bazrebze. sabazro fasebi SeiZleba iyos
moZvelebuli an asaxavdes operaciebs likviduri gayidviT da, Sesabamisad, ar warmoadgendes
finansuri instrumentebis samarTlian Rirebulebas. xelmZRvanelobam gamoiyena sruli
xelmisawvdomi sabazro informacia finansuri instrumentebis samarTliani Rirebulebis
Sesafaseblad.
(a) saamortizacio fasad Sefasebuli finansuri aqtivebi
instrumentebis Sefasebuli samarTliani Rirebuleba fiqsirebuli saprocento ganakveTiT
eyrdnoba fuladi saxsrebis mosalodnel nakadebs, diskontirebuls mimdinare saprocento
ganakveTebis Sesabamisad axali instrumentebisTvis msgavsi sakredito riskiT da dafarvis
darCenili vadiT. gamoyenebuli diskontirebis ganakveTebi damokidebulia Semxvedri mxaris
sakredito riskze. kreditoruli davalianebis da sxva finansuri valdebulebebis sabalanso
Rirebuleba miaxloebulia samarTlian RirebulebasTan maT dafarvamde mcire periodis gamo.
28 finansuri instrumentebis samartliani Rirebuleba (gagrZeleba)
(b) saamortizacio fasiT Sefasebuli valdebulebebi
Sefasebuli samarTliani Rirebuleba instrumentebis fiqsirebuli saprocento ganakveTiT
dadgenili dafarvis vadiT gansazRvruli iyo mosalodneli fuladi nakadebis safuZvelze,
diskontirebuls mimdinare saprocento ganakveTiT axali instrumentebisTvis msgavsi
sakredito riskiT da darCenili dafarvis vadiT. kreditoruli davalianebis da sxva
finansuri valdebulebebis sabalanso Rirebuleba miaxloebulia samarTlian RirebulebasTan
maT dafarvamde mcire periodis gamo. 29 finansuri instrumentebi kategoriebis mixedviT
finansuri instrumentebis saaRricxvo politika gamoyenebulia Semdegi muxlebis
mimarT: sesxebi da debitoruli davalianeba 2007 w. 31 dekemberi 2006 w. 31 dekemberi
aqtivebi sabalanso angariSis mixedviT fuladi saxsrebi da fuladi saxsrebis ekvivalentebi 1,623 491 savaWro debitoruli davalianeba 39,261 33,993 sxva debitoruli davalianeba 3,809 7,022
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 53
sul 44,693 41,506 kompaniis yvela finansuri valdebuleba Sefasebulia saamortizacio RirebulebiT.
30 valdebulebebi saqarTvels mTavrobas da Silk Road Holding B.V.-is Soris 1988 wlis dekemberSi
gaformebuli aqciebis nasyidobis xelSekrulebis Tanaxmad (ix. SeniSvna 1) kompanias gaaCnia
Semdegi sainvesticio valdebulebebi 5.5 milioni aSS dolaris odenobiT TiToeuli 2006,
2007 da 2008 wlebisTvis. “investiciebi reabilitacisa da modernizaciaSi” – warmoadgens
nebismier danaxarjebs, xarjebs da investiciebs, romlebic mimarTulia saqmiani
infrastruqturis reabilitaciaze an modernizaciaze, maT Soris, SezRudvis gareSe
transformatorebis, kabelebis, xazebis, mcvelebis, satransporto saSualebebis,
gaumarTaobebis aRmosaCeni aparaturis, sareleo dacvis da avtomatizirebuli qvesadgurebis
Canacvlebaze an ganaxlebaze.
2007 wlis 20 ivniss inter rao ees-ma da saqarTvelos mTavrobam xeli moaweres
memorandums “eleqtroenergetikis sferoSi TanamSromlobasa da adre xelmowerili
xelSekrulebebis Sesrulebis Sesaxeb” eleqtroenergiaze momoval grZelvadian tarifebze da
sainvesticio programaze 56.3 aSS milioni dolaris odenobiT 2007-2015 wlebisTvis,
kompaniisTvis qonebis gadacemaze da kompaniis konkretuli saoperacio problemebis
gadasawyvetad. am finansuri angariSgebis damtkicebis TariRisTvis aranairi Sesworeba ar iyo
Setanili memorandumSi gansazRvruli “ss “Telasis” aqciebis 75% nasyidobis
xelSekrulebaSi” mxareTa Soris dadebuli xelSekrulebis Sesasruleblad.
31 pirobiTi valdebulebebi
(a) dazRveva
saqarTveloSi sadazRvevo saqme ganviTarebis stadiazea da sxva qveynebSi damkvidrebuli
dazRvevis mravale saxeoba aq jer kidev ar aris xelmisawvdomi. kompanias ara aqvs srulad
dazRveuli yvela Tavis sawarmoo Senobaze, agreTve ar aris dazRveuli biznesis Sewyvetis an
mesame piris valdebulebebis warmoSobis Sedegad qonebisTvis an garemosTvis miyenebuli
zaralisgan kompaniis operaciebis dros ubeduri SemTxvevebis gamo. vidre kompania ar SeiZens
Sesabamis dazRvevas, arsebobs riski imisa, rom garkveuli aqtivebis dakargva an dazianeba
gamoiwvevs arsebiT araxelsayrel zemoqmedebas kompaniis saqmianobasa da mis finansur
mdgomareobaze.
(b) davebi
kompaniis biznesis normaluri msvlelobisas kompania warmoadgens mxares sasamarTlo
procesebSi. angariSgebis Sedgenis TariRisTvis, xelmZRvaneloba ar aris informirebuli raime
faqtobriv, mimdinare an mosalodneli sarCelebis Sesaxeb, romlebsac SeiZleba arsebiTi
uaryofiTi gavlena hqondes kompaniaze.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 54
aTasi lari
2007 w. 31 dekemberi 2006 w. 31 dekemberi gauTvaliswinebuli
davebi da
sarCelebi
gaTvaliswinebuli
davebi da sarCelebi gauTvaliswinebuli
davebi da sarCelebi
gaTvaliswinebuli
davebi da sarCelebi
abonentTa sarCelebi 1,118 16,602 2,209 2,997dava saxelmwifosTan 7,454 - 7,454 - sul davebi 8,572 16,602 9,663 2,997
(c) pirobiTi gadasaxadebi
saqarTveloSi dabegvris sistema SedarebiT axalia da xasiaTdeba kanonmdeblobis xSiri
cvalebadobiT. oficialuri gancxadebebi da sasamarTlo gadawyvetilebebi xSirad
gaurkveveli, urTierTgamomricxavi da sxvadasxva sagadasaxado organoebis mier
sxvadasxvanairad SeiZleba iyos ganmartebuli. gadasaxadebs ganixilaven da Seiswavlian
organoebi, romlebsac aqvT mkacri jarimebis, sauravebis da procentis dakisrebis ufleba.
sagadasaxado weli Riaa sagadasaxado organoebis gansaxilvelad Semdegi sami kalendaruli
wlis ganmavlobaSi, Tumca zogierT SemTxvevebSi sagadasaxado weli Riad rCeba ufro didi
periodis ganmavlobaSi.
aseTma garemoebam SeiZleba saqarTveloSi warmoqmnas sagadasaxado riski, romelic ufro
mniSvnelovania, vidre sxva qveynebSi. xelmZRvaneloba Tvlis, rom miiRo Sesabamisi zomebi
sagadasaxado valdebulebebTan dakavSirebiT saqarTvelos sagadasaxado kodeqsis, oficialuri
gancxadebebis da sasamarTlo gadawyvetilebebis sakuTari interpretaciis safuZvelze. magram
Sesabamisi organoebis interpretacia SeiZleba gansxvavdebodes kompaniis interpretaciisgan
da Tu isini SeZleben TavianTi interpretaciis ganxorcielebas, am finansurma angariSgebam
SeiZleba ganicados mniSvnelovani zemoqmedeba. 31 pirobiTi valdebulebebi
(d) pirobiTi valdebulebebi gadamcemi xazebis flobasa da miwiT sargeblobasTan dakavSirebiT
saqarTvelos moqmed kanonmdeblobaSi uZravi qonebis obieqtebis sakuTrebasTan dakavSirebiT
arsebobs gaurkvevloba, magaliTad miwasTan dakavSirebiT, romelzec ganlagebulia
eleqtroenergiis gadacemis danadgarebi. kanonis Semdgom dazustebamde, SesaZlebelia
kompanias mouwios garkveuli miwis nakveTebis SeZena da gadauxados ijara garkveuli miwis
nakveTebis sargeblobisTvis sxva mxareebs.
kompania sargeblobs miwis nakveTebiT, romlebic imyofeba sxva mxareebis sargeblobaSi Tavis
qseluri obieqtebis misadgomad ris Sedegad warmoiSoba servitutis urTierTobebi miwis
mflobelTan. saqarTveloSi Zalian swrafad icvleba situacia uZravi qonebis bazarze da
kompaniisTvis 2007 wels wardgenili konkretuli pretenziebi, miuTiTebs rom momsaxureba
servitutis uflebebTan dakavSirebiT SeiZleba daeqvemdebaros gadaxdas rogorc mimdinare,
ise wina periodebisTvis.
am finansuri angariSgebis damtkicebis TariRisTvis xelmZRvaneloba miiCnevs, rom
SeuZlebelia raime damatebiTi xarjis gamoangariSeba, arsebobis SemTxveaSi, romelic SeiZleba
kompanias dakisreboda zemoaRniSnulidan gamomdinare da, Sesabamisad, ar iyo Seqmnili rezervi
aseTi potenciuri valdebulebebisTvis.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 55
(e) garemos dacvasTan dakavSirebuli sakiTxebi
saqarTvelos kanonmdebloba garemos dacvis dargSi viTardeba, xolo samarTalgamoyenebis
formebi samTavrobo organoebis mudmivi gadasinjvis sagans warmoadgens. kompania dro da dro
axorcielebs Tavisi movaleobebis Sefasebas garemos dacvis kanonmdeblobis Sesabamisad.
rogorc ki warmoiqmneba valdebuleba, xdeba misi aRiareba. potenciuri valdebulebebis, romlebic SeiZleba warmoiqmnas arsebul wesebSi an kanonmdeblobaSi cvlilebebis da aseve
samoqalaqo saqmeebTan dakavSirebuli sasamarTlo procesebis Sedegad, Sefaseba SeuZlebelia,
magram SeiZleba mniSvnelovani zemoqmedeba moaxdinos. moqmedi kanonmdeblobis Tanaxmad,
samarTalgamoyenebis arsebuli klimatis gaTvaliswinebiT, xelmZRvaneloba miiCnevs, rom
kompanias garemosaTvis zianis miyenebis gamo ar aqvs mniSvnelovani valdebulebebi.
32 informaciis gaxsna dakavSirebul mxareebze
(a) urTierTobebi kontrolis sferoSi
kompaniis uSualo saTao kompaniaa Silk Road Holdings B.V., romelsac akontrolebs kompania
rao ees-i («mTavari saTao kompania»). ruseTis federaciis mTavroba warmoadgens mxares
saboloo kontrolis uflebiT.
xelmZRvaneloba Tvlis, rom operaciebi saTao kompaniasTan da sxxva masTan dakavSirebul
kompaniebTan, jgufis meSveobiT, romelsac akontrolebs ZiriTadi saTao kompania,
xorcieldeba sabazro ganakveTebiT, romlebic ar aris ufro momgebiani, vidre ganakveTebi
operaciebisTvis aradakavSirebul mxareebTan. yvelaze mniSvnelovani operaciebi kompaniis
saqmianobis farglebSi – eleqtroenergiis miwodeba misi Semdgomi ganawilebisTvis, xolo es
operaciebi xorcieldeba saqarTvelos mTavrobis mier dadgenili satarifo ganakveTebiT.
(b) transaqciebi xelmZRvanelobasTan da ojaxis axlo wevrebTan
sameTvalyureo sabWos wevrebis da umaRlesi xelmZRvanelobis anazRaureba Sedgeboda
muSakebis moklevadiani anazRaurebebidan, rogorc es gansazRvrulia IAS 19, muSakebis
anazRaureba 102 aTasi laris odenobiT da 1,282 aTasi laris Sesabamisad (2006: 106 aTasi
32 informaciis gaxsna dakavSirebul mxareebze (gagrZeleba)
lari da 939 aTasi laris Sesabamisad), maT Soris fuladi jildoebi umaRlesi
xelmZRvanelobisTvis 305 aTasi laris odenobiT (2006: 419 aTasi lari).
(c) tranzaqciebi sxva dakavSirebul mxareebTan
saqarTvelos mTavroba flobs kompaniis 24.53% saxelmwifo qonebis marTvis erovnuli
saagentos meSveobiT; ase rom saqarTvelos mTavrobis mier kontrolirebadi iuridiuli
pirebi aseve warmoadgenen kompaniis dakavSirebul mxareebs. aseTi organizacebisTvis ar
arsebobs specialuri debulebebi da xelmZRvaneloba Tvlis, rom yvela tranzaqcia
xorcieldeba kompaniis Cveulebrivi saqmianobis nawilis saxiT Cveulebrivi sabazro
ganakveTebiT, romlebic ar aris ufro mogebiani, vidre tranzaqciebis ganakveTebi
aradakavSirebul mxareebTan.
tranzaqciebi saxelmwifo sawarmoebTan ar mJRavndeba, rodesac maTi warmoeba xdeba
saqmianobis Cveulebrivi msvlelolbisas im pirobebiT, romlebic Sesabamisad gamoiyeneba yvela
sajaro da kerZo pirebis mimarT da rodesac ar aris mimwodeblis amorCevis saSualeba,
romelic awarmoebs eleqtroenergiis gadacemis momsaxureobas, telekomunikaciis da aS.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 56
xarjebi
aTasi lari 2007 2006
ელექტროენერგიის შესყიდვა:
შვილობილი კომპანიები შპს „მტკვარი-ენერგეტიკა“ 38,449 86,487 სს „ხრამჰეს-1“ 4,187 4,958 სს „ხრამჰეს-2“ 2,765 1,720 დსს „სეკ“ - 28
სხვა შესყიდვები: ინტერ რაო უკრაინა 378 1,066
გადახდილი პროცენტები: მშობელი კომპანიები
რაო ნორდიკ, ინტერ რაო ეეს 1,257 1,392 ინტერ რაო ეეს 1,646 -შვილობილი კომპანია
სს „ხრამი ჰეს-1“ 540 192
სულ ხარჯები დაკავშირებულ მხარეებთან ტრანზაქციების შედეგად 49,222 95,843
32 informaciis gaxsna dakavSirebul mxareebze (gagrZeleba)
balansi
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
TandarTuli SeniSvnebi gverdebze 10-54 Seadgens winamdebare angariSgebis ganuyofel nawils 57
aTasi lari
2007 წ. 31 დეკემბრის
მდგომარეობით
2006 წ. 31 დეკემბრის
მდგომარეობით
მოკლევადიანი აქტივები avaWro debitoruli davalianeba da sxva debitoruli davalianeba gaufasurebis rezervis gaT valiswinebis gareSe: ინტერ რაო უკრაინა - 82
გრძელვადიანი ვალდებულებები sesxebi da kreditebi: მშობელი კომპანიები ინტერ რაო ეეს (კონტრაქტის საპროცენტო განაკვეთი: 9%;აშშ დოლარებში) 11,825 -რაო ნორდიკ (კონტრაქტის საპროცენტო განაკვეთი: 11.1%; ევროში) - 13,537
მოკლევადიანი ვალდებულებები კრედიტორული დავალიანება სავაჭრო ოპერაციებიდან და სხვა კრედიტორული დავალიანება: მშობელი კომპანიები
Silk Road Holdings B.V. 14,678 17,895შვილობილი კომპანიები
შპს „მტკვარი-ენერგეტიკა“ 80,940 80,902 სს „ხრამჰესi-1“ 3,497 5,036 სს „ხრამჰეsi-2“ 2,515 5,472 დსს „სეკ“ - 242
კრედიტები და სესხები: მშობელი კომპანიები Silk Road Holdings B.V. (კონტრაქტის საპროცენტო განაკვეთი: 0%; აშშ დოლარებში) 618,076 665,512ინტერ რაო ეეს-ი (კონტრაქტის საპროცენტო განაკვეთი: 11.1%; ევროში) 14,342 -ინტერ რაო ეეს-ი (კონტრაქტის საპროცენტო განაკვეთი: 12%; აშშ დოლარებში) 9,810 10,530სს „ხრამჰეს-1“ (კონტრაქტის საპროცენტო განაკვეთი: 12%; აშშ დოლარებში) 4,905 5,280
Tu sxvagvarad ar aris gansazRvruli, yvela Tanxa, romelic gadasaxdelia an misaRebi
dakavSirebuli mxareebisgan, gamoxatulia larSi da ar eqvemdebareba raime saprocento
cvlilebas an sxva jarimebs dagvianebiT gadaxdisaTvis, arc mogebis raime gadasaxadi aris
gaTvaliswinebuli rezidentebis/ararezidentebisaTvis.
33 movlenebi saangariSo TariRis Semdeg
2008 wlis 14 marts konkretuli Sesworebebi iqna Setanili saqarTvelos kanonSi
“mewarmeTa Sesaxeb” da termini “sawesdebo kapitali” ki amoRebuli. Sesworebis Sesabamisad termini “sawesdebo kapitali” SeiZleba gamoyenebuli iyos sazogadoebis dafuZnebisas misi
kapitalis, Senatanebis jamis, sazogadoebis sakuTari kapitalis, sazogadoebis aqciebis
nominaluri Rirebulebis aqciebis raodenobaze namravlis, sawarmoos partniorTa xmebis
sruli raodenobis mniSvnelobiT. saqarTvelos kanonmdeblobis harmonizaciis procesSi 33 movlenebi saangariSo TariRis Semdeg (gagrZeleba)
Setanili iqneba Semdgomi Sesworebebi, romelTa safuZvelze termini “sawesdebo kapitali”
Secvlili iqneba Sesabamisi terminiT. finansuri angariSgebis damtkicebis periodisTvis
xelmZRvanelobas ar SeuZlia Seafasos am Sesworebebis zemoqmedeba kompaniis struqturaze,
Sefasebaze an informaciis gamJRavnebaze kompaniis sakuTar kapitalze.
ss «Telasi» finansuri angariSgebis SeniSvnebi – 2007 w. 31 dekemberi
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