bass 10

buRaltruli aRricxvis saerTaSoriso standarti 10 balansis Sedgenis TariRis Semdegi movlenebi

winamdebare versia moicavs Sesworebebs, gamomdinare 2004 wlis 31 martamde gamocemuli axali da Sesworebuli fass-idan. krebulis dasawyisSi, ganyofilebaSi `cvlilebebi gamocemaSi~ gansazRvrulia axali da gaumjobesebuli fass-is ZalaSi Sesvlis TariRebi da aseve amJamindeli fass, romlebic CarTuli ar aris am krebulSi.

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Sinaarsi
Sesavali punqti S1-S4

buRaltruli aRricxvis saerTaSoriso standarti 10 balansis Sedgenis TariRis Semdegi movlenebi

mizani moqmedebis sfero ganmartebebi aRiareba da Sefaseba balansis Sedgenis TariRis Semdegi makoreqtirebeli movlenebi balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebi dividendebi funqcionirebadoba ganmartebiTi SeniSvnebi wardgenis nebarTvis TariRi ganmartebiTi SeniSvnis ganaxleba balansis Sedgenis TariRisaTvis arsebul mdgomareobasTan dakavSirebiT balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebi standartis ZalaSi Sesvlis TariRi bass 10-is (gadasinjuli 1999) moqmedebis SeCereba danarTi: Sesworebebi sxva gamocemebSi bass 10-is damtkiceba sabWos mier daskvnis safuZveli Sesabamisobis cxrili 1 2 3-7 8-13 8-9 10-11 12-13 14-16 17-22 17-18 19-20 21-22 23 24

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buRaltruli aRricxvis saerTaSoriso standarti (bass 10) ,,balansis Sedgenis TariRis Semdegi movlenebi~ Camoyalibebulia 1-24 punqtebsa da danarTSi. yvela punqts Tanabari Zala aqvs, magram rCeba standartis bassk-is formatSi, romelic miRebul iqna basss-s mier. bass 10 aRqmul unda iqnes misi miznisa da daskvnis safuZvlis, finansuri angariSgebis saerTaSoriso standartebis winasityvaobisa da finansuri angariSgebis momzadebisa da wardgenis struqturuli safuZvlebis konteqstSi. bass 8, `saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi~, iZleva saaRricxvo politikis SerCevisa da gamoyenebis safuZvlebs, detaluri miTiTebebis ararsebobis SemTxvevaSi.

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Sesavali
S1. buRaltruli aRricxvis saerTaSoriso standarti `balansis Sedgenis TariRis Semdegi movlenebi~ (bass 10) cvlis bass 10-s, `balansis Sedgenis TariRis Semdegi movlenebi~ (gadasinjulia 1999 wels). igi vrceldeba 2005 wlis 1 ianvars an mis Semdgom dawyebul wliur periodebze. misaRebia bass 10_is ufro adre gamoyenebac.

bass 10-is gadasinjvis mizezebi

S2. buRaltruli aRricxvis saerTaSoriso standartebis sabWom winamdebare bass 10 gadasinja `buRaltruli aRricxvis saerTaSoriso standartebis gaumjobesebis~ proeqtis farglebSi. es proeqti ganxorcielda im kiTxvebisa da kritikuli SeniSvnebis gaTvaliswinebiT, romlebic gamoiTqmeboda standartebis mimarT fasiani qaRaldebis maregulirebeli organoebis, profesionali buRaltrebisa da sxva dainteresebuli mxareebis mier. proeqtis miznebi iTvaliswinebda standartebSi arsebuli alternatiuli interpretaciebis, gameorebebisa da winaaRmdegobebis Semcirebas an srulad aRmofxvras, aseve Tanxvedris sakiTxebis ganxilvasa da sxva aspeqtebis gaumjobesebas. bass 10-is gadasinjvisas, sabWos mTavari amocana iyo balansis Sedgenis TariRis Semdeg gamocxadebuli dividendebis buRaltruli aRricxvis ganmarteba SezRuduli masStabiT. sabWom ar gadasinja bass 10-iT gaTvaliswinebuli balansis Sedgenis TariRis Semdegi movlenebis aRricxvis ZiriTadi midgoma.

S3.

ZiriTadi cvlilebebi
S4. bass 10-is wina versiis ZiriTad cvlilebas warmoadgenda me-12 da me-13 (bass 10-is wina versiis me-11 da me-12 punqtebi) punqtebis nawilobrivi ganmarteba. gadasinjul punqtebSi aRniSnulia, rom im SemTxvevaSi, Tu sameurneo erTeuli dividendebs acxadebs balansis Sedgenis TariRis Semdeg, sameurneo erTeulma es dividendebi valdebulebad ar unda aRiaros balansis Sedgenis TariRisaTvis.

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mizani
1. am standartis mizania gansazRvros: (a) rodis unda moaxdinos sawarmom Tavisi finansuri angariSgebis koreqtireba balansis Sedgenis TariRis Semdeg momxdari movlenebis gamo; da (b) ganmartebiTi SeniSvnebi, romlebic sawarmom unda misces TariRis Sesaxeb, rodesac finansuri angariSgeba nebadarTuli iyo wardgenisaTvis da balansis Sedgenis TariRis Semdegi movlenebis Sesaxeb. standarti aseve moiTxovs, rom sawarmom ar unda moamzados Tavisi finansuri angariSgeba funqcionirebadobis safuZvelze, Tu balansis Sedgenis TariRis Semdeg momxdari movlenebi miuTiTebs, rom funqcionirebadobis daSveba ar aris Sesaferisi.

moqmedebis sfero
2. winamdebare standarti gamoyenebul unda iqnes balansis Sedgenis TariRis Semdegi movlenebis buRaltruli aRricxvisa da ganmartebiTi SeniSvnebisaTvis.

ganmartebebi
3. standartSi gamoyenebuli cnebebi: balansis Sedgenis TariRis Semdegi movlenebi aris rogorc xelsayreli, ise araxelsayreli movlenebi, romlebic xdeba balansis Sedgenis TariRis Semdeg da im TariRamde, rodesac nebadarTulia finansuri angariSgebis wardgena. SeiZleba gamoiyos ori tipis movlena: a) movlenebi, romlebic mtkicebulebebs uzrunvelyofs balansis Sedgenis TariRisaTvis arsebul pirobebze (balansis Sedgenis TariRis Semdegi makoreqtirebeli movlenebi); da b) movlenebi, romlebic migvaniSnebs im pirobebze, rac SeiZleba warmoiSvas balansis Sedgenis TariRis Semdeg periodSi (balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebi). 4. finansuri angariSgebis wardgenis nebarTvis procesi gansxvavebulia, rac damokidebulia menejmentis struqturaze, sawesdebo moTxovnebsa da procedurebze, romlebsac icaven finansuri angariSgebis momzadebisa da sabolood gaformebis dros. zogierT SemTxvevaSi sawarmos moeTxoveba, finansuri angariSgeba dasamtkiceblad gadasces Tavis aqcionerebs mas Semdeg, rac finansuri angariSgeba ukve wardgenilia. aseT SemTxvevebSi, finansuri angariSgeba wardgenisaTvis nebadarTulia misi Tavdapirveli wardgenis TariRisaTvis da ara TariRisaTvis, rodesac igi damtkicebulia aqcionerebis mier.

5.

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bass 10 magaliTi sawarmos xelmZRvanelobam 20X1 wlis 31 dekembriT daasrula wliuri finansuri angariSgebis proeqti 20X2 wlis 28 Tebervals. 20X2 wlis 18 marts direqtorTa sabWom ganixila finansuri angariSgeba da wardgenis neba darTo. sawarmom gamoacxada Tavisi mogeba da sxva SerCeuli finansuri informacia 20X2 wlis 19 marts. finansuri angariSgeba xelmisawvdomia aqcionerebisa da sxvebisaTvis 20X2 wlis 1 aprilisaTvis. aqcionerebis wliurma krebam daamtkica finansuri angariSgeba 20X2 wlis 15 maiss da Semdeg waradgina maregulirebel organoSi 20X2 wlis 17 maiss. finansuri angariSgeba wardgenisaTvis nebadarTulia 20X2 wlis 18 marts (sabWos mier wardgenisaTvis nebarTvis TariRi). 6. zogierT SemTxvevaSi, sawarmos xelmZRvanelobas moeTxoveba finansuri angariSgeba waradginos sameTvalyureo sabWoSi (mxolod araaRmasruleblebisagan Semdgari) dasamtkiceblad. AaseT SemTxvevebSi, finansuri angariSgeba wardgenisaTvis nebadarTulia, rodesac xelmZRvanelobam sameTvalyureo sabWosaTvis misi wardgenis nebas rTavs. magaliTi 20X2 wlis 18 marts sawarmos xelmZRvaneloba sameTvalyureo sabWosaTvis finansuri angariSgebis wardgenis nebas iZleva. sameTvalyureo sabWo Sedgeba mxolod araaRmasruleblebisagan da SesaZloa moicavdes daqiravebul momuSaveTa warmomadgenlebs da sxva gareSe monawileebs. sazedamxedvelo organo sawarmos finansur angariSgebas amtkicebs 20X2 wlis 26 marts. finansuri angariSgeba aqcionerebisa da sxvebisaTvis xelmisawvdomia 20X2 wlis 1 aprilisaTvis. aqcionerebis wliurma krebam finansuri angariSgeba daamtkica 20X2 wlis 15 maiss da 20X2 wlis 17 maiss warudgina maregulirebel organos. finansuri angariSgeba wardgenisaTvis nebadarTulia 20X2 wlis 18 marts (sameTvalyureo sabWosaTvis xelmZRvanelobis mier wardgenis nebarTvis TariRi). 7. balansis Sedgenis TariRis Semdegi movlenebi moicavs finansuri angariSgebis wardgenisaTvis nebis darTvis TariRamde momxdar yvela movlenas, Tundac mas adgili hqondes mogebis gamocxadebis an sxva SerCeuli finansuri informaciis wardgenis Semdeg.

aRiareba da Sefaseba balansis Sedgenis TariRis Semdegi makoreqtirebeli movlenebi

8. sawarmom unda moaxdinos finansur angariSgebaSi aRiarebuli Tanxebis koreqtireba, balansis Sedgenis TariRis Semdeg momxdari makoreqtirebeli movlenebis asaxvis mizniT. 9. qvemoT moyvanilia balansis Sedgenis TariRis Semdegi makoreqtirebeli movlenebis magaliTebi, rac sawarmosagan finansur angariSgebaSi aRiarebuli Tanxebis koreqtirebas saWiroebs, an muxlebis aRiarebas, romelic manamde ar iyo aRiarebuli: a) balansis Sedgenis TariRis Semdeg sasamarTlo davis gadawyveta, ramdenadac igi adasturebs, rom sawarmos ukve hqonda mimdinare movaleoba balansis Sedgenis TariRisaTvis. sawarmo asworebs sasamarTlo procesTan dakavSirebul ukve aRiarebul anaricxebs, bass 37 `anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi~, Sesabamisad an aRiarebs axal anaricxebs. sawarmo ar axdens pirobiTi valdebulebis ubralod ganmartebiT SeniSvnebSi asaxvas, radgan sasamarTlos gadawyvetileba warmoadgens damatebiT mtkicebulebas, romelic gaTvaliswinebul unda iqnes bass 37-is me-16 punqtis Sesabamisad.

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bass 10 b) balansis Sedgenis TariRis Semdeg informaciis miReba, romelic miuTiTebs, rom aqtivi gaufasurebuli iyo balansis Sedgenis TariRisaTvis an manamde, saWiroebs aqtivis gaufasurebis gamo aRiarebuli zaralis Tanxis koreqtirebas. magaliTad: (i) klientis gakotreba balansis Sedgenis TariRis Semdeg, Cveulebriv, adasturebs, rom zarali ukve arsebobda balansis Sedgenis TariRisaTvis savaWro moTxovnebis angariSze da sawarmos 4esaWiroeba savaWro moTxovnebis angariSis sabalanso Rirebulebis koreqtireba; da

(ii) balansis Sedgenis TariRis Semdeg sasaqonlo-materialuri faseulobis gayidvam SesaZloa mogvces mtkicebuleba maT neto sarealizacio Rirebulebaze balansis Sedgenis TariRisaTvis; g) balansis Sedgenis TariRamde SeZenili aqtivebis TviTRirebulebis, an aqtivebis gayidvidan amonagebis gansazRvra balansis Sedgenis TariRis Semdeg; d) balansis Sedgenis TariRis Semdeg mogebis ganawilebis, an sapremio gadaxdebis sididis gansazRvra, Tu sawarmos balansis Sedgenis TariRamde momxdari movlenebis Sedegad hqonda amgvari gadaxdebis ganxorcielebis mimdinare an konstruqciuli movaleoba balansis Sedgenis TariRisaTvis (ix. bass 19, ,,daqiravebul momuSaveTa gasamrjeloebi); da e) TaRliTobis an Secdomebis aRmoCena, romelic adasturebs, rom finansuri angariSgeba arakoreqtuli iyo.

balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebi

10. sawarmom ar unda moaxdinos finansur angariSgebaSi aRiarebuli Tanxebis koreqtireba, balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebis asaxvis mizniT.

11. balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebis magaliTia investiciebis sabazro Rirebulebis dacema balansis Sedgenis TariRis Semdeg, finansuri angariSgebis wardgenisaTvis nebis darTvis TariRamde. sabazro Rirebulebis dacema, Cveulebriv, ar exeba investiciebis pirobebs balansis Sedgenis TariRisaTvis, aramed asaxavs garemoebebs, romlebic warmoiSva momdevno periodSi. aqedan gamomdinare, sawarmo ar gadaamowmebs finansur angariSgebaSi investiciebisaTvis aRiarebul Tanxebs. analogiurad, sawarmo ar aaxlebs balansis Sedgenis TariRisaTvis ganmartebuli investiciebis Tanxebs, Tumca SesaZloa dasWirdes damatebiTi ganmartebiTi SeniSvna 21-e punqtis Sesabamisad.

dividendebi
12. Tu dividendebi wilobrivi instrumentebis mflobelebisaTvis (rogorc gansazRvrulia bass 32-iT, ,,finansuri instrumentebi: ganmartebiTi SeniSvnebi da wardgena) gamocxadebulia balansis Sedgenis TariRis Semdeg, sawarmom es dividendebi valdebulebis saxiT ar unda aRiaros balansis Sedgenis TariRisaTvis. 13. balansis Sedgenis TariRisaTvis ar xdeba im dividendebis valdebulebis saxiT asaxva, romlebic gamocxadebulia (e.i. moxda dividendebis sanqcionireba saTanadod da sawarmos aRar SeuZlia am gadawyvetilebaze gavlenis moxdena) balansis Sedgenis TariRis Semdeg, magram finansuri angariSgebis wardgenisaTvis nebarTvis TariRamde, radgan isini ar akmayofilebs bass 37-iT gansazRvrul mimdinare movaleobebis kriteriumebs. aseTi dividendebis asaxva unda moxdes ganmartebiT SeniSvnebSi bass 1-is `finansuri angariSgebis wardgena~, Sesabamisad.

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funqcionirebadoba
14. sawarmom finansuri angariSgeba ar unda moamzados funqcionirebadobis safuZvelze, Tu xelmZRvaneloba gansazRvravs, rom balansis Sedgenis TariRis Semdeg ganzraxulia sawarmos likvidacia an saqmianobis Sewyveta, an ar arsebobs aseTi qmedebis realuri alternativa. 15. saqmianobis Sedegebisa da finansuri mdgomareobis gauareseba SesaZloa miuTiTebdes funqcionirebadobis daSvebis jer kidev Sesaferisobis ganxilvis aucileblobaze. Tu funqcionirebadobis daSveba ukve aRar aris Sesaferisi, efeqti ise ganvrcobadia, rom es standarti iTxovs buRaltruli aRricxvis meTodSi arsebiT cvlilebas da ara Tavdapirveli buRaltruli aRricxvis meTodiT aRiarebuli Tanxebis koreqtirebas. 16. bass 1, ,,finansuri angariSgebis wardgena~, moiTxovs garkveul ganmartebiT SeniSvnas, Tu: (a) finansuri angariSgeba momzadebuli ar aris funqcionirebadobis safuZvelze; an (b) xelmZRvanelobisaTvis cnobilia arsebiTi ganusazRvrelobebi, romlebic exeba movlenebs an pirobebs, romlebmac SeiZleba mniSvnelovani eWvi gamoiwvios sawarmos unarze, gaagrZelos funqcionireba. movlenebi an pirobebi, romlebic saWiroebs ganmartebas, SesaZloa warmoiSvas balansis Sedgenis TariRis Semdeg.

ganmartebiTi SeniSvnebi wardgenisaTvis nebarTvis TariRi

17. sawarmom unda miuTiTos TariRi, rodesac finansuri angariSgeba nebadarTuli iyo wardgenisaTvis da nebarTvis gamcemis vinaoba. Tu sawarmos mesakuTreebs an sxvebs aqvT uflebamosileba, Seitanon damatebebi da cvlilebebi finansuri angariSgebis wardgenis Semdeg, sawarmom unda gaamJRavnos es faqti.

18. momxmareblebisaTvis mniSvnelovania icodnen, rodis iyo finansuri angariSgeba nebadarTuli wardgenisaTvis, radgan finansuri angariSgeba ar asaxavs aRniSnuli TariRis Semdeg momxdar movlenebs.

ganmartebiTi SeniSvnis ganaxleba balansis Sedgenis TariRisaTvis arsebul mdgomareobasTan dakavSirebiT

19. Tu sawarmo informacias iRebs balansis Sedgenis TariRis Semdeg, balansis Sedgenis TariRisaTvis arsebuli mdgomareobis Sesaxeb, man axali informaciis safuZvelze unda ganaaxlos ganmartebiTi SeniSvna, romelic am pirobebs exeba. 20. zogierT SemTxvevaSi, sawarmos esaWiroeba finansur angariSgebaSi ganmartebiTi SeniSvnis ganaxleba balansis Sedgenis TariRis Semdeg miRebuli informaciis asasaxad, im SemTxvevaSic ki, rodesac informacia ar moqmedebs Tanxebze, romelsac sawarmo aRiarebs finansur angariSgebaSi. ganmartebiTi SeniSvnis ganaxlebis erT-erTi magaliTia, rodesac balansis Sedgenis TariRis Semdeg xelmisawvdomi xdeba mtkicebuleba pirobiTi valdebulebis Sesaxeb, romelic arsebobda balansis Sedgenis TariRisaTvis. amasTan, bass 37-is ,,anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi~, Sesabamisad, anaricxis dauyovnebliv aRiarebis sakiTxis ganxilvisas, sawarmo ganmartebiT SeniSvnebs aaxlebs pirobiTi valdebulebis Sesaxeb, am mtkicebulebis gaTvaliswinebiT.

balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebi

21. Tu balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebi imdenad arsebiTi iqneboda, rom zegavlenas moaxdenda finansuri angariSgebis basskf

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bass 10 momxmareblebis mier saTanado Sefasebebis gakeTebisa da gadawyvetilebebis miRebis SesaZleblobaze, sawarmom balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebis TiToeuli mniSvnelovani kategoriisaTvis unda gaamJRavnos Semdegi informacia: (a) movlenis xasiaTi; da (b) misi finansuri efeqtis winaswari Sefaseba, an gancxadeba, rom aseTi winaswari Sefaseba ar SeiZleba gakeTdes. 22. qvemoT moyvanilia balansis Sedgenis TariRis Semdegi aramakoreqtirebeli movlenebis magaliTebi, romlebic, rogorc wesi, ganmartebiT SeniSvnebSi aisaxeba: a) umTavres sawarmoTa gaerTianebebi balansis Sedgenis TariRis Semdeg (aseT SemTxvevebSi fass 3 `sawarmoTa gaerTianebebi~ moiTxovs specifikur ganmartebiT SeniSvnas) an umTavresi Svilobili sawarmos gasvla;

b) operaciebis Sewyvetis gegmis gamocxadeba;

g) aqtivebis umTavresi ASeZenebi, aqtivebis ,, gasayidad gankuTvnil aqtivebad klasifikacia fass 5-is, ,,gasayidad gankuTvnili ZiriTadi saSualebebi da Sewyvetili operaciebi~, Sesabamisad, aqtivebis sxva gayidvebi an saxelmwifos mier umTavresi aqtivebis eqspropriacia;
d) balansis Sedgenis TariRis Semdeg ZiriTadi sawarmoo mowyobilobebis xanZris mier ganadgureba; e) umTavresi restruqturizaciis gamocxadeba an dawyeba (ix. bass 37 `anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi~); v) garigebebi umTavres Cveulebriv aqciebsa da potenciur Cveulebriv aqciebze balansis Sedgenis TariRis Semdeg (bass 33 `Semosavli erT aqciaze~ sawarmos avaldebulebs, gaamJRavnos amgvari garigebebis aRwera, Tu es garigebebi ar iTvaliswinebs kapitalizacias, an bonusur emisias da aqciebis danawevrebas an danawevrebis anulirebas.); z) uCveulod didi cvlilebebi aqtivis fasebSi an savaluto kursebSi balansis Sedgenis TariRis Semdeg; T) balansis Sedgenis TariRis Semdeg sagadasaxado ganakveTebSi an sagadasaxado kanonmdeblobaSi ZalaSi Sesuli an gamocxadebuli cvlilebebi, romlebsac mniSvnelovani efeqti aqvs mimdinare da gadavadebul sagadasaxado aqtivebsa da valdebulebebze (ix. bass 12 `mogebidan gadasaxadebi~); i) mniSvnelovani valdebulebebis an pirobiTi valdebulebebis aReba, magaliTad, mniSvnelovani garantiebis gamoSveba; da k) mxolod balansis Sedgenis TariRis Semdeg momxdari movlenebidan warmoSobili mniSvnelovani sasamarTlo davis dawyeba.

standartis ZalaSi Sesvlis TariRi

23. es standarti vrceldeba im finansur angariSgebaze, romelic moicavs 2005 wlis 1 ianvars dawyebul da mis Semdgom saangariSgebo periodebs. misaRebia standartis ufro adre gamoyenebac. Tu sawarmo gamoiyenebs am standarts 2005 wlis 1 ianvramde dawyebuli saangariSgebo periodisaTvis, unda moxdes am faqtis ganmartebiT SeniSvnebSi TandarTva.

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bass 10-is moqmedebis SeCereba (gadasinjuli 1999 wels)

24. es standarti cvlis bass 10-s `balansis Sedgenis TariRis Semdegi movlenebi~ (gadasinjuli 1999 wels).

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danarTi
Sesworebebi sxva gamocemebSi
winamdebare danarTSi mocemuli Sesworebebi vrceldeba im finansur angariSgebaze, romelic moicavs 2005 wlis 1 ianvars dawyebul da mis Semdgom saangariSgebo periodebs. Tu sawarmo standarts iyenebs ufro adreuli periodisaTvis, maSin Sesworebebic vrceldeba adreul saangariSgebo periodze. ***** Sesworebebi, romlebic 2003 wels am danarTSi standartis Sesworebisas Sevida, gaTvaliswinebulia winamdebare krebulis Semadgenel Sesabamis oficialur dokumentebSi.

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bass 10-is damtkiceba sabWos mier

buRaltruli aRricxvis saerTaSoriso standarti 10 ,,balansis Sedgenis TariRis Semdegi movlenebi~ warsadgenad damtkicebul iqna buRaltruli aRricxvis saerTaSoriso standartebis sabWos ToTxmeti wevris mier. batoni devid tvidi Tomas i. jonsi meri i. barsi hans-georg brunsi entoni T. qoufi robert f. garneti gilbert jeraldi jeims j. lisenringi uoren j. makgregori patricia l. omeli hari q. Smidi jon T. smisi jefri uiTingtoni tacumi iamada Tavmjdomare Tavmjdomaris moadgile

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daskvnis safuZveli
winamdebare `daskvnis safuZveli~ Tan axlavs, magram ar warmoadgens bass 10-is Semadgenel nawils.

Sesavali
ds1. winamdebare `daskvnis safuZveli~ ajamebs buRaltruli aRricxvis saerTaSoriso standartebis sabWos mier 2003 wels gadasinjvis dros gamoTqmul Sexedulebebs bass 10-is, `balansis Sedgenis TariRis Semdegi movlenebi~, Sesaxeb daskvnebis gamotanasTan dakavSirebiT. sabWos calkeulma wevrma ufro didi mniSvneloba mianiWa zogierT faqtors, sxva faqtorebTan SedarebiT. 2001 wlis ivlisSi sabWom ganacxada, rom teqnikuri proeqtebis Tavdapirveli dRis wesrigis farglebSi igi ganaxorcielebda proeqts mTeli rigi standartebis, maT Soris, bass 10-is, dasaxvewad. es proeqti ganxorcielda im kiTxvebisa da kritikuli SeniSvnebis gaTvaliswinebiT, romlebic gamoiTqmeboda standartebis mimarT fasiani qaRaldebis maregulirebeli organoebis, profesionali buRaltrebisa da sxva dainteresebuli mxareebis mier. gaumjobesebis proeqtis miznebi iTvaliswinebda standartebSi arsebuli alternatiuli interpretaciebis, gameorebebisa da winaaRmdegobebis Semcirebas an srulad aRmofxvras, aseve Tanxvedri sakiTxebis ganxilvasa da sxva aspeqtebis gaumjobesebas. 2002 wlis maisSi sabWom gamoaqveyna Tavisi winadadebebi gansaxilvel proeqtSi `buRaltruli aRricxvis saerTaSoriso standartebis gaumjobeseba~, xolo komentarebis miRebis saboloo TariRad gamoacxada 2002 wlis 16 seqtemberi. sabWom 160 werili miiRo, romelic Seicavda komentarebs gansaxilveli proeqtis Sesaxeb. radgan sabWos ganzraxuli ar hqoda Tavdapirveli bass 10-iT gaTvaliswinebuli balansis Sedgenis TariRis Semdeg momxdari movlenebis buRaltruli aRricxis fundamenturi midgomis gadasinjva, winamdebare `daskvnis safuZvelSi~ ar ganixila bass 10-is is moTxovnebi, romlebic sabWom ar gadasinja.

ds2.

ds3.

nawilobrivi ganmarteba
ds4. bass 10-is nawilobrivi ganmartebis farglebSi mniSvnelovani cvlileba Sevida bass 10is me-12 da me-13 punqtebSi (bass 10-is Tavdapirveli versiis me-11 da me-12 punqtebi). gadasinjul punqtebSi aRniSnulia, rom im SemTxvevaSi, Tu dividendebi balansis Sedgenis TariRis Semdeg gamocxaddeba, sameurneo erTeulma es dividendebi ar unda aRiaros valdebulebad, balansis Sedgenis TariRisaTvis. aRniSnuli ganapiroba iman, rom gamoucxadebeli dividendebi ar akmayofilebs amJamindeli bass 37iT, `anaricxebi, pirobiTi valdebulebebi da pirobiTii aqtivebi~, gaTvaliswinebul kriteriums. sabWom ganixila sameurneo erTeulis mier warsulSi dividendebis gadaxdis praqtikis konstruqciul valdebulebad miCnevis sakiTxi. sabWom daaskvna, rom amgvari praqtika ar warmoSobs dividendebis gadaxdis valdebulebas.

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bass 10

Sesabamisobis cxrili
winamdebare cxrilSi warmodgenilia bass 10-is Canacvlebuli da axali versiebis urTierTkavSiri. punqtebi miCneulia urTierTSesabamisad, Tu erTi da imave sakiTxs eZRvneba, Tundac mocemul punqtebSi aRwerili miTiTebebi erTmaneTisagan gansxvavdebodes. bass 10-is Ca- bass 10-is nacvlebuli axali punqti punqti mizani 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 bass 10-is Ca- bass 10-is nacvlebuli axali punqti punqti 9 10 10 11 11 12 12 13 13 14 14 15 15 16 16 17 17 18 bass 10-is Ca- bass 10-is nacvlebuli axali punqti punqti 18 19 19 20 20 21 21 22 22 23 23 amoRebulia ar iyo 24

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