bass 16

buRaltruli aRricxvis saerTaSoriso standarti 16 ZiriTadi saSualebebi

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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bass 16

Sinaarsi
Sesavali
punqtebi S1-S15

buRaltruli aRricxvis saerTaSoriso standarti 16 ZiriTadi saSualebebi

mizani moqmedebis sfero ganmartebebi ZiriTadi saSualebebis aRiareba ZiriTadi saSualebebis sawyisi Rirebuleba ZiriTadi saSualebebis Semdgomi Rirebuleba ZiriTadi saSualebebis Sefaseba aRiarebisas TviTRirebulebis komponentebi TviTRirebulebis gansazRvra Tavdapirveli aRiarebis Semdgomi Sefaseba TviTRirebulebis meTodi gadafaseba cveTa cveTis Tanxa da cveTis periodi cveTis daricxvis meTodi gaufasurebis zarali gaufasurebis kompensireba aRiarebis Sewyveta ganmartebiTi SeniSvnebi gardamavali debulebebi standartis ZalaSi Sesvlis TariRi sxva dokumentebis gauqmeba daskvnis safuZveli danarTi: Sesworebebi sxva gamocemebSi bass 2-is damtkiceba sabWos mier daskvnis safuZveli Sesavali moqmedebis sfero aRiareba Sefaseba aRiarebisas aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis xarjebi aqtivebis gacvlis operaciebi aRiarebis Semdgomi Sefaseba gadafasebis modeli cveTa - Sefasebis erTeuli cveTa - cveTis Tanxa cveTa cveTis periodi cveTa cveTis meTodi aRiarebis Sewyveta 28 basskf 1 2-5 6 7-14 11 12-14 15-28 16-22 23-28 29-66 30 31-42 43-62 50-59 60-62 63-64 65-66 67-72 73-79 80 81 82-83

ds1-ds3 ds4 ds5-ds12 ds13-ds24 ds13-ds16 ds17-ds24 ds24-ds33 ds25 ds26-ds27 ds28-ds29 ds30-ds32 ds33 ds34-ds35

bass 16 aRiarebis Sewyveta Semosulobis klasifikacia gardamavali debulebebi `gansaxilveli proeqtis~ cvlilebebis Sejameba Sesabamisobis cxrili ds34 ds35 ds36 ds37

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bass 16

buRaltruli aRricxvis saerTaSoriso standarti 16,,ZiriTadi saSualebebi(bass 16) Camoyalibebulia 1-83 punqtebsa da danarTSi. yvela punqts Tanabari Zala aqvs, magram rCeba standartis bassk-is formatSi, romelic miRebul iqna basss-is mier. bass 16 aRqmul unda iqnes misi miznis, daskvnis safuZvlis, finansuri aRricxvis 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 safuZvels, detaluri miTiTebebis ararsebobis SemTxvevaSi.

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bass 16

Sesavali
S1. buRaltruli aRricxvis saerTaSoriso standarti 16 `ZiriTadi saSualebebi (bass 16) cvlis bass 16-s `ZiriTadi saSualebebi (gadasinjuli 1998 wels). igi gamoyenebul unda iqnes 2005 wlis 1 ianvridan an mis Semdgom dawyebuli wliuri finansuri periodebis mimarT. sasurvelia adreuli gamoyenebac. winamdebare standartma aseve Secvala Semdegi interpretaciebi: imk-6 ,,arsebuli programuli uzrunvelyofis modificirebis danaxarjebi; imk-14 ,,ZiriTadi saSualebebi _ maTi gaufasurebis an zaralis kompensacia; imk-14 ,,ZiriTadi saSualebebi kapitaluri Semowmebis an remontis xarjebi.

bass 16-is gadasinjvis mizezebi

S 2. buRaltruli aRricxvis saerTaSoriso standartebis sabWom winamdebare bass 16 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 sruliad aRmofxvras, aseve Tanxvedris sakiTxebis ganxilvasa da sxva aspeqtebis gaumjobesebas. bass 16-is SezRuduli masStabiT gadasinjvisas, sabWos mTavari amocana iyo winaswarSerCeuli sakiTxebis naTlad ganmarteba da miTiTebebis SemuSaveba. sabWom ar gadasinja bass 16-iT gaTvaliswinebuli ZiriTadi saSualebebis aRricxvis fundamenturi midgoma.

S 3.

ZiriTadi cvlilebebi
S 4. qvemoT mocemulia Tavdapirvel bass 16-Si Setanili ZiriTadi cvlilebebi. moqmedebis sfero S 5. winamdebare standartSi naTlad aris ganmartebuli, rom sameurneo erTeuls moeTxoveba am standartiT gansazRvruli principebis gamoyeneba ZiriTadi saSualebebis mimarT, romelic gamoiyeneba Semdegi aqtivebis Sesaqmnelad an eqspluataciisaTvis a) biologiuri aqtivebi da b) wiaRiseulis mopovebis uflebebi da sasargeblo wiaRiseulis iseTi rezervebi, rogoricaa navTobi, bunebrivi gazi da analogiuri arakvlavwarmoebadi resursebi.

aRiareba Semdgomi danaxarjebi S 6. sameurneo erTeulma ZiriTad saSualebebze gaweuli danaxarjebi unda Seafasos aRiarebis zogadi principis mixedviT, maTi gawevisTanave. es danaxarjebi moicavs aqtivis SesaZenad an warmoebisaTvis Tavdapirvelad gaweul danaxarjebs, aseve Semdgom gaweul danaxarjebs ZiriTadi saSualebis simZlavris gazrdis, misi nawilis Secvlis, an saeqspluatacio momsaxurebis mizniT. Tavdapirveli bass 16 iTvaliswinebda aRiarebis or princips. Semdgomi danaxarjebis mimarT sameurneo erTeuli iyenebda aRiarebis meore princips.

Sefaseba aRiarebisas aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis danaxarjebi S 7. ZiriTadi saSualebis TviTRirebuleba moicavs misi demontaJis, likvidaciisa da adgilmdebareobis aRdgenis xarjebs, romlebic warmoadgens sameurneo erTeulis mier basskf 31

bass 16 aqtivis damontaJebis Sedegad warmoqmnil valdebulebas. aqtivis TviTRirebuleba aseve moicavs misi demontaJis, likvidaciis an adgilmdebareobis aRdgenis xarjebs, romlebic warmoadgens sameurneo erTeulis valdebulebas, romelic warmoqmnilia mis mier garkveul periodSi, sasaqonlo-materialuri faseulobebis warmoebis garda, aqtivis sxva mizniT gamoyenebis Sedegad. Tavdapirveli bass 16-is moqmedebis sferos ganekuTvneboda mxolod aqtivis damontaJebis Sedegad gaweuli xarjebi. Sefaseba aRiarebisas aqtivebis gacvlis operaciebi S 8. sameurneo erTeuls moeTxoveba, realuri RirebulebiT asaxos is ZiriTadi saSualeba, romelic miRebul iqna arafuladi aqtivis an aqtivebis gacvlis, an fuladi da arafuladi aqtivebis kombinaciis Sedegad, garda im SemTxvevisa, rodesac gacvlis operaciis finansuri Sedegi umniSvneloa. Tavdapirveli bass 16-is mixedviT, sameurneo erTeuli amgvarad SeZenil aqtivs realuri RirebulebiT afasebda, garda im SemTxvevisa, rodesac gacvlis operaciaSi monawile aqtivebi analogiuri iyo.

Sefaseba aRiarebis Semdgom gadafasebis modeli S 9. Tu SesaZlebelia realuri Rirebulebis saimedod Sefaseba, sameurneo erTeulma ZiriTadi saSualebis jgufis yvela aqtivi SesaZloa gadafasebuli TanxiT asaxos, romelic warmoadgens mocemuli ZiriTadi saSualebis realur Rirebulebas, gadafasebis TariRisaTvis, Semdgom dagrovili cveTisa da dagrovili gaufasurebis zaralis Tanxis gamoklebiT. Tavdapirveli bass 16-is mixedviT gadafasebuli Tanxebis gamoyeneba damokidebuli ar iyo realuri Rirebulebis saimedod Sefasebaze.

cveTa Sefasebis erTeuli S10. sawarmos cveTis Tanxis gansazRvra moeTxoveba individualurad, ZiriTadi saSualebis TiToeuli mniSvnelovani aqtivisaTvis. Tavdapirvel bass 16-Si ase naTlad ar iyo es moTxovna gansazRvruli. cveTa - cveTis Tanxa S11. sameurneo erTeuls ZiriTadi saSualebis narCeni Rirebulebis Sefaseba moeTxoveba im TanxiT, rasac igi Tavisi SefasebiT amJamad miiRebda mocemuli aqtividan, Tu aqtivs eqneboda igive asaki da mdgomareoba, romelic mosalodnelia misi sasargeblo momsaxurebis vadis amowurvisas. Tavdapirvel bass 16-Si calsaxad ar iyo miTiTebuli, narCeni Rirebuleba aRniSnuli Tanxisagan unda yofiliyo Sedgenili, Tu masSi gaTvaliswinebuli unda iyos inflaciis is Sedegebi, romelsac sameurneo erTeuli momavalSi moelis aqtivis xmarebidan amoRebis TariRisaTvis. cveTa cveTis periodi S12. sameurneo erTeuls moeTxoveba, ZiriTad saSualebaze cveTis daricxva maSin daiwyos, rodesac igi xelmisawvdomia eqspluataciisaTvis da ganagrZos cveTis daricxva misi aRiarebis Sewyvetamde, Tundac am periodSi aqtivi ar funqcionirebdes. Tavdapirvel bass 16-Si calsaxad ar iyo miTiTebuli, rodis iwyeba cveTis daricxva ZiriTad saSualebaze da aRniSnuli iyo, rom sameurneo erTeuls cveTis daricxva unda Seewyvita maSin, rodesac igi aqtiuri xmarebidan amoRebulia da sawarmodan unda gavides. aRiarebis Sewyveta aRiarebis Sewyvetis TariRi S13. sameurneo erTeuls moeTxoveba im ZiriTadi saSualebis aRiarebis Sewyveta, romelic sawarmodan gadis, im dRes, rodesac bass 18-iT, `amonagebi, gaTvaliswinebuli moTxovna saqonlis realizaciis Sesaxeb dakmayofildeba. Tavdapirveli bass 16-iT sameurneo erTeuls ar moeTxoveboda aRniSnuli kriteriumebis mixedviT ganesazRvra sawarmodan gasuli ZiriTadi saSualebis sabalanso Rirebulebis aRiarebis Sewyvetis TariRi. S14. sameurneo erTeuls ZiriTadi saSualebis romelime nawilis sabalanso Rirebulebis aRiarebis Sewyveta im SemTxvevaSi moeTxoveba, Tu es nawili gamocvales da sa basskf

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bass 16 meurneo erTeulma misi Canacvlebis Rirebuleba mocemuli aqtivis sabalanso RirebulebaSi CarTo. bass 16-is adrindeli versiis mixedviT, aRiarebis Sewyvetis principi ar vrceldeboda amgvar nawilebze; ufro sworad, Semdgomi danaxarjebis aRiarebis principi, faqtobrivad, xels uSlida Canacvlebis Rirebulebis CarTvas ZiriTadi saSualebis sabalanso RirebulebaSi. aRiarebis Sewyveta Semosulobis klasifikacia S15. sameurneo erTeuls ar SeuZlia ZiriTadi saSualebis gasvliT miRebuli Semosulobis amonagebad klasificireba. Tavdapirveli bass 16 ar Seicavda aRniSnul debulebas.

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bass 16

buRaltruli aRricxvis saerTaSoriso standarti 16 ZiriTadi saSualebebi

mizani
1. winamdebare standartis mizania gansazRvros ZiriTadi saSualebebis aRricxvis wesi ise, rom finansuri angariSgebis momxmareblebs SeeZloT informaciis miReba sawarmos investiciis Sesaxeb ZiriTad saSualebebSi da am investiciaSi momxdari cvlilebebis Taobaze. ZiriTadi saSualebebis aRricxvis mTavari sakiTxebia: aqtivebis aRiarebis momenti, maTi sabalanso Rirebulebis gansazRvra, maTTan dakavSirebuli cveTis Tanxebisa da gaufasurebis zaralis aRiareba.

moqmedebis sfero
2. es standarti gamoyenebul unda iqnes ZiriTadi saSualebebis aRricxvisas, garda im SemTxvevisa, rodesac buRaltruli aRricxvis romelime sxva saerTaSoriso standarti moiTxovs an uSvebs buRaltruli aRricxvis gansxvavebul midgomas. 3. standarti ar gamoiyeneba:
a)

fass 5-is, ,,gasayidad gamiznuli grZelvadiani aqtivebi da Sewyvetili operaciebi~, mixedviT gasayidad gamiznulad klasificirebuli ZiriTadi saSualebebisaTvis. ,,soflis meurneoba); da

b) sasoflo_sameurneo warmoebasTan dakavSirebuli biologiuri aqtivebi (ix. bass 41

g) navTobis, bunebrivi gazis da amgvari arakvlavwarmoebadi resursebis mopovebagadamuSavebis SemTxvevebSi. Tumca, es standarti gamoiyeneba im ZiriTadi saSualebebis aRricxvisaTvis, romlebic gamoiyeneba (b) da (g) punqtebSi aRwerili aqtivebis SesaZenad an eqspluataciisaTvis. 4. zogierT SemTxvevaSi, sxva bass-iT SeiZleba moiTxovebodes ZiriTadi saSualebebis aRiareba, am standartSi mocemuli wesebisagan gansxvavebiT. magaliTad, bass 17 ,,ijara moiTxovs, rom sawarmom ijariT gacemuli ZiriTadi saSualebebis aRiareba Seafasos riskebisa da sargeblis gadacemis safuZvelze. Tumca, aseT SemTxvevebSic, am aqtivebTan dakavSirebuli aRricxvis yvela sxva aspeqti, cveTis CaTvliT, ganisazRvreba winamdebare standartis moTxovnebiT. 5. sawarmom mocemuli standartis moTxovnebi unda gamoiyenos im qonebaze, romelic Sendeba an iqmneba sainvesticio qonebis saxiT momavali moxmarebisaTvis, magram jer ar akmayofilebs sainvesticio qonebis ganmartebas bass 40-is, sainvesticio qoneba~, Sesabamisad. mas Semdeg, rac mSenebloba an muSaoba am aqtivze dasruldeba, qoneba gaxdeba sainvesticio qoneba da sawarmo valdebulia gamoiyenos bass 40. sawarmo, romelic iyenebs RirebulebiT models sainvesticio qonebisaTvis, bass 40is Sesabamisad, es modeli unda gamoiyenos mocemuli standartis miznebisTvisac.

ganmartebebi
6. standartSi gamoyenebulia Semdegi terminebi: sabalanso Rirebuleba is Tanxaa, romliTac aqtivi aRiarebulia dagrovili cveTisa da dagrovili gaufasurebis zaralis Tanxebis gamoklebis Semdeg.

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bass 16 aqtivis TviTRirebuleba aris aqtivis SeZenis an Seqmnis dros gadaxdili fulis an fulis ekvivalentebis, an sxva saxis sazRauris realuri Rirebulebis Tanxa an, sadac Sesaferisia, aseT aqtivTan dakavSirebuli Tanxa, rodesac ATavdapirveli aRiareba xdeba sxva fass-is gansakuTrebuli moTxovnebis Sesabamisad, mag., fass 2 ,,wilobrivi gadaxda. cveTadi Rirebuleba aris aqtivis Rirebuleba, an finansur angariSgebaSi aqtivis Rirebulebis Sesafaseblad gamoyenebuli sxva Tanxa, narCeni Rirebulebis gamoklebiT. cveTa aris aqtivis Rirebulebis moxmarebuli nawili sistematuri ganawileba, misi momsaxurebis vadis ganmavlobaSi. sawarmosaTvis specifikuri Rirebuleba aris fuladi saxsrebis nakadebis dRevandeli Rirebuleba, romelsac sawarmo elodeba aqtivis gamoyenebidan da likvidaciidan sasargeblo momsaxurebis vadis bolos an valdebulebebis gastumrebis SemTxvevaSi. realuri Rirebuleba aris is Tanxa, romliTac SeiZleba aqtivi gaicvalos saqmis mcodne da garigebis msurvel mxareebs Soris `gaSlili xelis manZilis principiT~. gaufasurebis zarali aris Tanxa, romliTac aqtivis sabalanso Rirebuleba aRemateba mis anazRaurebad Rirebulebas. ZiriTadi saSualebebi aris materialuri aqtivebi, romlebic: a) imyofeba sawarmos gankargulebaSi da gamoiyeneba: warmoebaSi, an saqonlis an momsaxurebis misawodeblad, ijariT gasacemad an administraciuli miznebisaTvis; da b) gaTvaliswinebulia erT saangariSgebo periodze meti xniT gamosayeneblad. anazRaurebadi Rirebuleba aris udidesi aqtivis wminda gasayid fassa da gamoyenebis Rirebulebas Soris. aqtivis narCeni Rirebuleba aris SefasebiTi Tanxa, romelsac sawarmo amJamad miiRebda aqtivis gayidvidan, gayidvisaTvis saWiro Sefasebuli danaxarjebis gamoklebiT, Tu aqtivs ukve eqneboda misi sasargeblo momsaxurebis vadis bolos mosalodneli asaki da mdgomareoba. aqtivis sasargeblo momsaxurebis vada ganisazRvreba: a) periodiT, romlis ganmavlobaSic mosalodnelia sawarmos mier aqtivis gamoyeneba; an b) produqciis an msgavsi nawarmis raodenobiT, romlis miRebac mosalodnelia sawarmos mier mocemuli aqtivis gamoyenebiT.

ZiriTadi saSualebebis aRiareba

7. ZiriTadi saSualebebis Rirebuleba unda aRiardes aqtivad, Tu: a) mosalodnelia, rom sawarmo momavalSi am aqtivis gamoyenebiT miiRebs ekonomikur sargebels; da b) sawarmosaTvis SesaZlebelia aqtivis Rirebulebis saimedod Sefaseba.

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bass 16 8. saTadarigo da damxmare nawilebi xSir SemTxvevaSi aRiricxeba rogorc sasaqonlo_materialuri faseulobebi da moxmarebisas misi aRiareba xdeba sawarmos mogebaSi an zaralSi. Tumca, saTadarigo da damxmare nawilebi kvalificirdeba ZiriTad saSualebebad, Tu sawarmo maT gamoyenebas apirebs erTze met saaRricxvo periodis ganmavlobaSi. Tu saTadarigo nawili da damxmare mowyobiloba SeiZleba gamoyenebul iqnes mxolod ZiriTadi saSualebebis romelime konkretul obieqtTan erTad, isini unda aRiricxos ZiriTadi saSualebis saxiT. 9. mocemuli standarti ar adgens aRiarebis sazom erTeuls, Tu ras moicavs ZiriTadi saSualeba. amgvarad, saWiroa gansja, aRiarebis kriteriumis gamosayeneblad ama Tu im sawarmos konkretuli viTarebis mimarT. zogierT SemTxvevaSi, mizanSewonilia, individualurad umniSvnelo obieqtebis gaerTianeba da kriteriumis gamoyeneba agregirebuli RirebulebisaTvis. 10. sawarmo yvela ZiriTad saSualebas afasebs aRiarebis zemoaRniSnuli principis mixedviT, romeli TariRiTac isini iqna SeZenili. es Rirebuleba moicavs ZiriTadi saSualebis Tavdapirveli SeZenis an Seqmnis Rirebulebas da nawilebis Secvlis an momsaxurebiT damatebul Rirebulebas.

sawyisi Rirebuleba
11. ZiriTadi saSualebebi SeiZleba SeZenil iqnes usafrTxoebis uzrunvelsayofad an garemos dacvis mizniT. miuxedavad imisa, rom aseTi aqtivebis SeZena pirdapir ar ukavSirdeba sawarmos mier am aqtivebis gamoyenebiT ekonomikuri sargeblis miRebas, es aqtivebi SeiZleba aucilebeli iyos sawarmos mier sxva aqtivebiT ekonomikuri sargeblis misaRebad. ZiriTadi saSualebebis amgvari obieqtebis aRiareba aqtivebis saxiT imis gamo xdeba, rom es aqtivebi saSualebas iZleva, sawarmom momavali ekonomikuri sargebeli miiRos sxva aqtivebidan, rac SeiZleba ar momxdariyo am aqtivebis gareSe. magaliTad, qimiuri nivTierebebis mwarmoebel sawarmos SeiZleba axali tipis gamonabolqvis gamwmendi danadgaris SeZena dasWirdes, raTa daakmayofilos garemos dacvis moTxovnebi; es danadgari unda aRiardes aqtivad, radgan mis gareSe sawarmos mouwevda sawarmoo procesis Sewyveta. amasTan, aseTi da msgavsi aqtivis sabalanso Rirebuleba gaufasurebis kuTxiT gadasinjvas saWiroebs, bass 36-is, ,,aqtivebis gaufasureba~, Sesabamisad.

Semdgomi Rirebuleba
12. me-7 punqtis aRiarebis principis mixedviT, sawarmo ar aRiarebs ZiriTadi saSualebis sabalanso RirebulebaSi misi yoveldRiuri momsaxurebis danaxarjebs, es danaxarjebi aRiardeba mogebaSi an zaralSi. yoveldRiuri momsaxurebis danaxarjebi, ZiriTadad, moicavs SromiTi da sxva resursebis danaxarjebs, aseve masSi SeiZleba Sediodes mcirefasiani nawilebis Rirebuleba. es danaxarjebi xSirad aisaxeba rogorc ZiriTadi saSualebebis `remonti da momsaxureba~. 13. ZiriTadi saSualebebis zogierTi obieqtis mTavari detalebi SesaZloa moiTxovdes regularul Secvlas. magaliTad, Rumeli SeiZleba saWiroebdes regulirebas gansazRvruli namuSevari saaTebis Semdeg an TviTmfrinavis interieri SeiZleba mravaljer Seicvalos, misi momsaxurebis vadis ganmavlobaSi. aseve, ZiriTad saSualebaTa Semadgeneli nawili SeiZleba SeZenil iqnes Secvladobis sixSiris Sesamcireblad, ase, magaliTad, Senobis Sida kedlebis Secvla. me-7 punqtis aRiarebis principis Sesabamisad, sawarmo aRiarebs ZiriTadi saSualebis sabalanso RirebulebaSi Semcvleli nawilebis Rirebulebas, Tu igi akmayofilebs aRiarebis kriteriumebs. Semcvleli nawilebis sabalanso Rirebulebis aRiareba Sewydeba, am standartis aRiarebis Sewyvetis moTxovnebis Sesabamisad (ix. 67-72-e punqtebi). 14. ZiriTadi saSualebis erTeulis (mag. TviTmfrinavi) uwyveti gamoyenebis piroba moiTxovs periodul srulmasStabian Semowmebebs defeqtebis gamosaaSkaraveblad, imis gauTvaliswineblad, erTeulis ra nawili iqna Secvlili. rodesac aseTi srulmasStabiani Se36 basskf

bass 16 mowmebebi tardeba, misi Rirebuleba aisaxeba ZiriTadi saSualebis erTeulis sabalanso RirebulebaSi, rogorc Semcvleli, Tu akmayofilebs aRiarebis kriteriumebs. Sesabamisad, wydeba wina Semowmebis Rirebulebis narCeni sabalanso Rirebulebis (fizikuri nawilebisagan gansxvavebuli) aRiareba. amas adgili aqvs imis miuxedavad, wina Semowmebis Rirebuleba aisaxa Tu ara erTeulis SeZenis an Seqmnis operaciis RirebulebaSi. Tu aucilebelia, momavali msgavsi Semowmebis mosalodneli Rirebuleba SeiZleba gamoyenebul iqnes imis indikatorad, Tu ra iyo mimdinare Semowmebis komponentis Rirebuleba, erTeulis SeZenis an Seqmnis momentSi.

ZiriTadi saSualebebis Sefaseba aRiarebisas

15. ZiriTadi saSualebis obieqti, romelic akmayofilebs aqtivis aRiarebis kriteriumebs, unda Sefasdes misi TviTRirebulebiT.

TviTRirebulebis komponentebi
16. ZiriTadi saSualebis TviTRirebuleba moicavs: a) misi Sesyidvis fass, saimporto baJisa da daubrunebadi gadasaxadebis CaTvliT, yovelgvari savaWro fasdaTmobisa da SeRavaTis gareSe; b) nebismier daxarjs, romelic pirdapir dakavSirebulia aqtivis daniSnulebis adgilamde mitanasTan da samuSao mdgomareobaSi moyvanasTan, rac aucilebelia xelmZRvanelobis mier dasaxuli amocanebis miznebisaTvis aqtivis gamosayeneblad; g) aqtivis demontaJisa da adgilmdebareobis aRdgenis daxarjebis Tavdapirvel Sefasebas, ris valdebulebasac sawarmo iRebs SeZenis momentSi an, SemdegSi, rodesac garkveuli drois ganmavlobaSi sawarmo iyenebs aqtivs sasaqonlo_materialuri maragis warmoebisagan gansxvavebuli saqmianobisaTvis. 17. aqtivis SeZenasTan dakavSirebuli pirdapiri danaxarjebis magaliTebia: a) danaxarjebi daqiravebul momuSaveTa gasamrjeloebze (rogorc gansazRvrulia bass 19-Si, ,,daqiravebul momuSaveTa gasamrjeloebi), romelic warmoiSoba pirdapir ZiriTadi saSualebebis SeZenasTan an damzadebasTan dakavSirebiT; b) aqtivisaTvis adgilmdebareobis momzadebis danaxarjebi; g) aqtivis adgilze mitanisa da datvirTva-gadmotvirTvis danaxarjebi; d) montaJis danaxarjebi; e) testirebis danaxarjebi, muSaobs Tu ara aqtivi gamarTulad, wminda amonagebis gamoklebiT, rac warmoiSoba samuSao mdgomareobaSi moyvanis procesSi warmoqmnili produqciis gayidvidan (mag., danadgaris gamocdisas gamoSvebuli produqcia); da v) profesiuli momsaxurebis danaxarjebi. 18. sawarmo iyenebs bass 2-s ,,sasaqonlo_materialurifaseulobebi aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis Sedegad warmoSobili valdebulebebis moculobis gansasazRvravad, rodesac sawarmo, garkveuli drois ganmavlobaSi, aqtivs iyenebs sasaqonlo_materialuri maragis warmoebisaTvis. bass 2 an bass 16-is Sesabamisad aRricxuli danaxarjebis valdebulebebis aRiareba da Sefaseba xdeba bass 37is, ,,anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi, Tanaxmad. 19. ZiriTadi saSualebebis TviTRirebuleba ar moicavs:

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bass 16 a) axal SesaZleblobaTa aRmoCenis danaxarjebs; b) axali produqciisa da momsaxurebis warmoebis danaxarjebs (sareklamo saqmianobis Rirebulebis CaTvliT); g) axal adgilze an momxmarebelTa axal klasTan biznesis warmoebis danaxarjebs (personalis swavlebis CaTvliT); d) administraciul da sxva saerTo zednadeb danaxarjebs. 20. danaxarjebis aRiareba ZiriTadi saSualebis sabalanso RirebulebaSi wydeba, rodesac igi mitanilia daniSnulebis adgilze da iseT samuSao mdgomareobaSia moyvanili, rac aucilebelia xelmZRvanelobis mier dasaxuli miznebisaTvis aqtivis gamosayeneblad. amitom danaxarjebi, romlebic dakavSirebulia aqtivis gamoyenebasTan an xelaxal gadaadgilebasTan, ar Seitaneba sabalanso RirebulebaSi. magaliTad, ZiriTadi saSualebis sabalanso RirebulebaSi ar Seva Semdegi xarjebi: a) danaxarjebi, romlebic gamowveulia xelmZRvanelobis mier dasaxuli amocanebis miznebisaTvis aqtivis gamosayenebel mdgomareobaSi moyvanamde, gaSvebulia eqspluataciaSi an funqcionirebs srulze naklebi datvirTviT; b) Tavdapirveli operatiuli xarjebi, iseTebi, rogoricaa xarjebi, romlebsac adgili aqvs manam, sanam ZiriTadi saSualebis produqciaze moTxovnileba izrdeba. g) sawarmos operaciebis mTliani an nawilobrivi reorganizaciis an adgilmdebareobis Secvlis danaxarjebi. 21. ZiriTadi saSualebebis SeqmnasTan an modernizaciasTan dakavSirebiT adgili aqvs zogierT operacias, romelic saWiro ar aris aqtivis daniSnulebis adgilas mitanis an iseT samuSao mdgomareobaSi mosayvanad, rac aucilebelia xelmZRvanelobis mier dasaxuli miznebisaTvis aqtivis gamosayeneblad. aseT SemTxveviT operaciebs SeiZleba adgili hqondes ZiriTadi saSualebebis Seqmnamde an modernizaciamde an mis Semdeg. magaliTad, Semosavali SeiZleba miRebul iqnes mSeneblobis dawyebamde, samSeneblo teritoriis saavtomobilo sadgomad gamoyenebiT. aseTi SemTxveviTi operaciebi aRiardeba mogebaSi an zaralSi da miecema Sesabamisi klasifikacia. 22. sawarmos mier Seqmnili aqtivis Rirebulebis gansazRvra SeZenili aqtivis analogiurad xdeba. Tu sawarmo analogiur aqtivebs sarealizaciod awarmoebs, Cveulebrivi saqmianobis pirobebSi, maSin aqtivis sabalanso Rirebuleba sarealizaciod warmoebuli analogiuri aqtivis TviTRirebulebis tolia (ixileT bass 2, `sasaqonlo-materialuri faseulobebi~). amgvarad, sawarmom mis mier Seqmnili aqtivis gamoyenebis SemTxvevaSi, am aqtivis RirebulebaSi ar unda aRricxos mosalodneli Sida mogebis Tanxa. analogiurad, sawarmos mier aqtivis warmoebis SemTxvevaSi, nedleulisa da masalebis, SromiTi da sxva resursebis zenormatiuli danaxarjebi ar unda CairTos aqtivis sabalanso RirebulebaSi. bass 23 `sesxiT sargeblobasTan dakavSirebuli danaxarjebi~, gansazRvravs im SemTxvevebs, rodesac procenti SeiZleba aRiardes ZiriTadi saSualebis sabalanso Rirebulebis elementis saxiT.

TviTRirebulebis gansazRvra
23. ZiriTad saSualebaTa Semadgeneli erTeulis TviTRirebuleba ganisazRvreba fuladi ekvivalentiT aRiarebis dRisaTvis. Tu ZiriTadi saSualebebis SesaZenad aRebuli kreditis dafarva scildeba Cveulebrivi sakredito pirobebis farglebs, maSin misi TviTRirebuleba iqneba naRdi fuliT gadasaxdeli fasis ekvivalenturi. am Tanxasa da mTlian gadasaxdel Tanxas Soris sxvaoba aRiarebuli iqneba, rogorc saprocento xarji kreditis vadis ganmavlobaSi, Tuki ar moxda misi kapitalizacia bass 23-is, `sesxiT sargeblobasTan dakavSirebuli danaxarjebis~, Sesabamisad.

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bass 16 24. ZiriTadi saSualebis erTi an ramdenime erTeuli SeiZleba SeZenil iqnes arafulad aqtivze an aqtivebze gacvliT an fuladi da arafuladi aqtivebis kombinaciiT. Semdgomi ganxilva exeba erTi arafuladi aqtivis gacvlas meoreze, Tumca igi moicavs im SemTxvevebsac, rac ganvixileT wina winadadebaSi. aseTi ZiriTadi saSualebebi fasdeba realuri RirebulebiT Tu a) aseT gacvlas ara aqvs komerciuli Sinaarsi, an b) miRebuli da gacemuli aqtivebis realuri Rirebuleba ar aris saimedod Sefasebadi. SeZenili erTeuli amgvarad maSinac ki fasdeba, rodesac sawarmos ar SeuZlia dauyovnebliv Sewyvitos gasacemi aqtivis aRiareba. Tu SeZenili aqtivi Sefasebuli ar aris realuri RirebulebiT, misi TviTRirebuleba ganisazRvreba gacemuli aqtivis mimdinare sabalanso RirebulebiT. 25. sawarmo gansazRvravs, aqvs Tu ara aqtivebis gacvlas komerciuli Sinaarsi. gaclas aqvs komerciuli Sinaarsi, Tu: a) miRebuli aqtivis fuladi nakadebis Semadgenloba (riski, dro da Tanxa) gansxvavdeba gacemuli aqtivis fuladi nakadebis Semadgenlobisagan; b) am nawilSi sawarmos operaciebi gavlenas axdens sawarmosaTvis specifikur Rirebulebaze, rac gacvlis Sedegia; g) a) da b) punqtebs Soris gansxvaveba mniSvnelovania gacvlili aqtivebis realur RirebulebasTan mimarTebiT. gacvliTi operaciis komerciuli Sinaarsis gansazRvrisaTvis, sawarmosaTvis specifikuri Rirebuleba, rogorc misi saqmianobis nawili, romelzec gavlenas axdens gacvliTi operacia, unda aisaxos gadasaxadebis Semdgom fulad nakadebSi. Sedegi naTeli unda iyos sawarmos mier detaluri gamoTvlebis wardgenis gareSe. 26. aqtivis realuri Rirebuleba, romlisTvisac ar arsebobs Sesabamisi sabazro garigeba, saimedod ganisazRvreba, Tu: a) aqtivis realuri Rirebulebis cvalebadoba moqceulia Sefasebis gonivrul farglebSi, an 2) realuri Rirebulebis gansxvavebuli Sefasebebis SesaZlebloba moqceulia garkveul farglebSi da SesaZlebelia misi gonivruli Sefaseba da realuri Rirebulebis Sesafaseblad gamoyeneba. Tu sawarmo saimedod gansazRvravs miRebuli da gacemuli aqtivebis realuri, Rirebulebebs, gacemuli aqtivis realuri Rirebuleba gamoiyeneba miRebuli aqtivis Rirebulebis gansasazRvravad, garda im SemTxvevisa, rodesac miRebuli aqtivis realuri Rirebuleba ufro zustad aris gamoxatuli. 27. ZiriTadi saSualebis sabalanso Rirebuleba, finansuri ijaris (lizingis) dros, ganisazRvreba bass 17-is, `ijara~, Tanaxmad. 28. ZiriTadi saSualebebis sabalanso Rirebuleba SeiZleba Semcirdes saxelmwifo grantebis SemTxvevaSi (ixileT bass 20 `saxelmwifo grantebis buRaltruli aRricxva da saxelmwifo daxmarebis ganmartebiTi SeniSvnebi~).

Tavdapirveli aRiarebis Semdgomi Sefaseba

29. sawarmom unda airCios 30-e punqtSi mocemuli TviTRirebulebis meTodi, an 31-e punqtSi mocemuli gadafasebis modeli, rogorc sawarmos saaRricxvo politika da unda gamoiyenos igi ZiriTadi saSualebebis mTeli jgufis mimarT.

TviTRirebulebis meTodi
30. aqtivad aRiarebis Semdeg, ZiriTadi saSualebebis esa Tu is obieqti unda aRiricxebodes misi TviTRirebulebidan dagrovili cveTisa da dagrovili gaufasurebis zaralis gamoklebis Sedegad miRebuli TanxiT.

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bass 16

gadafaseba
31. aqtivad aRiarebis Semdeg, ZiriTadi saSualebebis esa Tu is obieqti, romlis realuri Rirebulebis gansazRvra SesaZlebelia saimedod, unda aisaxos gadafasebuli TanxiT, romelic gadafasebis momentisaTvis arsebuli aqtivis realuri Rirebulebis tolia, dagrovili cveTisa da dagrovili gaufasurebis zaralis Tanxebis gamoklebiT. gadafaseba regularulad unda tardebodes imisaTvis, rom aqtivis sabalanso Rirebuleba arsebiTad ar gansxvavdebodes misi realuri Rirebulebisagan, balansis Sedgenis TariRisaTvis. 32. Senoba-nagebobebisa da miwis realuri Rirebuleba, Cveulebriv, ganisazRvreba bazarze dafuZnebul SefasebiT mosazrebaze, romelsac, Cveulebriv, profesionali kvalificiuri Semfasebeli asrulebs. manqana-danadgarebis realuri Rirebuleba, Cveulebriv, Sefasebis gziT miRebul, maT sabazro Rirebulebas warmoadgens. 33. rodesac gaurkvevelia sabazro fasi (vinaidan aqtivi specifikuri xasiaTisaa da/an iSviaTad iyideba, mxolod rogorc uwyveti biznesis nawili), aqtivis realuri Rirebuleba ganisazRvreba Semosavlis meTodiT an Canacvlebis RirebulebiT, cveTis gaTvaliswinebiT. 34. gadafasebis sixSire damokidebulia ZiriTadi saSualebebis realuri Rirebulebis cvlilebebze. rodesac gadafasebuli aqtivis realuri Rirebuleba arsebiTad gansxvavdeba misi sabalanso Rirebulebisagan, aucilebelia misi Semdgomi gadafaseba. zogierTi aqtivisaTvis, romelTa realuri Rirebuleba swraf da mniSvnelovan cvlilebebs ganicdis, aucilebelia yovelwliuri gadafaseba. xolo SedarebiT stabiluri sabazro fasebis mqone aqtivebisaTvis, sakmarisia gadafasebis Catareba sam-xuT weliwadSi erTxel. 35. rodesac xdeba ZiriTadi saSualebebis gadafaseba, gadafasebis TariRisaTvis arsebuli dagrovili cveTa: a) gadaiangariSeba aqtivis mTliani sabalanso Rirebulebis cvlilebis proporciulad ise, rom gadafasebis Semdeg aqtivis sabalanso Rirebuleba udrida mis gadafasebul Rirebulebas. es meTodi xSirad gamoiyeneba, roca aqtivis gadafaseba xdeba misi cveTis Sesacvlelad indeqsaciis safuZvelze; an b) akldeba aqtivis mTlian sabalanso Rirebulebas, xolo sxvaobis Tanxa gadaiangariSeba aqtivis gadafasebul Rirebulebamde. magaliTad, es meTodi gamoiyeneba im SenobebisaTvis, romelTa gadafaseba xdeba maTi sabazro Rirebulebis mixedviT. Sesworebis Tanxa, romelic warmoiSoba dagrovili cveTis Tanxis gadafasebis an ignorirebis SemTxvevaSi, Seadgens aqtivis sabalanso Rirebulebis zrdis an Semcirebis Tanxis nawils, romelic aisaxeba 39-e da me-40 punqtebSi ganxiluli wesis Tanaxmad. 36. rodesac ZiriTadi saSualebebis romelime obieqtis gadafaseba xdeba, mTlianad unda moxdes im jgufis gadafaseba, romelsac mocemuli obieqti miekuTvneba. 37. ZiriTadi saSualebebis TiToeul jgufSi gaerTianebulia msgavsi bunebisa da ekonomikuri daniSnulebis aqtivebi. am jgufebis magaliTebia: a) miwebi; b) miwa da Senoba-nagebobebi; g) manqana-danadgarebi; d) gemebi; e) TviTmfrinavebi; v) satransporto saSualebebi; 40 basskf

bass 16 z) aveji da mowyobiloba; T) saofise aRWurviloba. 38. erTi da imave jgufis aqtivebis gadafaseba erTdroulad unda moxdes, raTa Tavidan iqnes acilebuli aqtivebis SerCeviTi gadafaseba da sawarmos finansur angariSgebaSi gansxvavebuli TariRebisaTvis Sefasebuli danaxarjebisa da Rirebulebebis erTmaneTSi areva. Tumca, zogierT SemTxvevaSi, daSvebulia zogierTi aqtivis winmswrebi gadafaseba, Tu gadafaseba xdeba mokle periodis ganmavlobaSi da mudmivad ganaxlebadia. 39. rodesac gadafasebis Sedegad aqtivis sabalanso Rirebuleba izrdeba, nameti unda dakreditdes sakuTari kapitalis ganyofilebaSi `gadafasebis nametis~ saxelwodebiT. magram gadafasebis nameti mogebaSi an zaralSi unda aRiardes im zomiT, ramdenic saWiroa imave aqtivis Camofasebis im Tanxis sakompensaciod, romelic adre mogebaSi an zaralSi aRiarda. 40. Tu aqtivis gadafasebis Sedegad misi sabalanso Rirebulebis Semcireba xdeba, es Semcireba mogebaSi an zaralSi unda aRiardes. magram Camofasebis Tanxa gamoakldeba gadafasebis nametis Tanxas, sanam Camofasebis Tanxa gadaaWarbebs amave aqtivis mimarT arsebul gadafasebis namets. 41. sakuTari kapitalis ganyofilebaSi CarTuli gadafasebis nameti SeiZleba gadatanil iqnes gaunawilebeli mogebis angariSze, rodesac wydeba aqtivis aRiareba. man SeiZleba moicvas nametis mTliani moculoba, mocemuli aqtivis gasvlis an gayidvis SemTxvevaSi, magram zogjer es gadatana xdeba sawarmos mier aqtivis gamoyenebis procesSi. aseT SemTxvevaSi gadatanili nametis Tanxa iqneba sxvaoba aqtivis gadafasebuli Rirebulebidan gaangariSebul cveTis Tanxasa da misi pirvandeli Rirebulebis mixedviT gaangariSebul cveTis Tanxas Soris. gadafasebis nametis Tanxis gadatana gaunawilebeli mogebis angariSze ar aisaxeba mogebaSi an zaralSi. 42. bass 12, ,,mogebidan gadasaxadebi~, gansazRvravs ZiriTadi saSualebebis gadafasebiT gamowveuli cvlilebebis gavlenas mogebidan gadasaxadze.

cveTa
43. ZiriTadi saSualebis yoveli erTeulis nawils, romelsac gaaCnia mniSvnelovani Rirebuleba erTeulis mTlian RirebulebasTan mimarTebaSi, cveTa cal-calke unda daericxos. 44. sawarmo adgens ZiriTadi saSualebebis erTeulis Tavdapirvelad aRiarebuli mniSvnelovani wilis moculobas da cveTas aricxavs cal-calke, TiToeul aseT nawils. magaliTad, TviTmfrinavi da misi Zravebi unda CaiTvalos gansxvavebul cveTad aqtivebad imis miuxedavad, igi sakuTrebaSia, Tu finansuri ijaris subieqtia. 45. ZiriTadi saSualebebis arsebiT nawils SeiZleba sxva analogiuri ZiriTadi saSualebebis msgavsi sasargeblo momsaxurebis vada da cveTis meTodebi hqondes. amgvari saSualebebi SeiZleba gaerTiandes cveTis xarjis gansazRvris dros. 46. sawarmo ZiriTadi saSualebis erTeulis zogierT nawils cveTas aricxavs calke, aseve calke aricxavs cveTas Sesabamisi erTeulis naSTs. naSTi Sedgeba aRniSnuli erTeulis im nawilebisagan, romlebic individualurad mniSvnelovani ar aris. Tu sawarmo am nawilSi cvlilebebs elodeba, saWiroa narCenze cveTis daricxvis miaxloebiTi meTodebi, romlebic samarTlianad warmoadgenen aqtivis gamoyenebis wess da/an am nawilis gamoyenebis vadas. 47. sawarmos SeuZlia calke amjobinos cveTis daricxva ZiriTad saSualebaTa erTeulTa im nawilebisaTvis, romelTa Rirebuleba mniSvnelovani ar aris, erTeulis mTlian moculobaSi. basskf 41

bass 16 48. yoveli periodis cveTis xarji unda aisaxos mogebaSi an zaralSi, garda im SemTxvevisa, roca es Tanxa Sedis sxva aqtivis sabalanso RirebulebaSi. 49. yoveli periodis cveTis Tanxa, Cveulebriv, aisaxeba mogebaSi an zaralSi. aRsaniSnavia, rom zogierT SemTxvevaSi aqtivSi ganivTebuli ekonomikuri sargebeli sawarmos mier gamoiyeneba sxva aqtivebis sawarmoeblad. am SemTxvevaSi, cveTis Tanxa sxva aqtivis Rirebulebis nawils Seadgens da CarTulia mis sabalanso RirebulebaSi. magaliTad, sawarmoo daniSnulebis manqana-danadgarebis cveTis Tanxa CairTveba maragis gadamuSavebis danaxarjebSi (ixileT bass 2, ,,sasaqonlo-materialuri faseulobebi~). analogiurad, sacdel-sakonstruqtoro samuSaoebisaTvis gamoyenebuli ZiriTadi saSualebebis cveTa SeiZleba CairTos aramaterialuri aqtivis RirebulebaSi, romlis aRiareba xdeba bass 38-is, ,,aramaterialuri aqtivebi~, Tanaxmad. cveTis Tanxa da cveTis periodi 50. aqtivis cveTis Tanxa unda ganawildes sistematur safuZvelze, maTi sasargeblo momsaxurebis vadis ganmavlobaSi. 51. aqtivis narCeni Rirebuleba da sasargeblo momsaxurebis vada yoveli finansuri wlis bolos mainc unda gadaisinjos da Tu mosalodneli mniSvnelovnad gansxvavdeba wina Sefasebebisagan, cvlilebebi unda aisaxos, rogorc cvlilebebi saaRricxvo SefasebebSi, bass 8-is, ,,saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da Secdomebi, Sesabamisad. 52. cveTa dairicxeba im SemTxvevaSic, Tu aqtivis realuri Rirebuleba aRemateba mis sabalanso Rirebulebas manamde, sanam narCeni Rirebuleba ar gadaaWarbebs mis sabalanso Rirebulebas. aqtivis remonti ar moqmedebs cveTis daricxvis moTxovnaze. 53. aqtivis cveTis Tanxa ganisazRvreba aqtivis narCeni Rirebulebis gamoklebis Semdeg. praqtikaSi, aqtivis narCeni Rirebuleba xSirad umniSvneloa da, amdenad, araarsebiTia cveTis Tanxis gaangariSebaSi. 54. aqtivis narCeni Rirebuleba SeiZleba gaizardos moculobamde, romelic tolia an aRemateba aqtivis sabalanso Rirebulebas. Tu es moxdeba, aqtivis cveTis xarji nuls gautoldeba, manamde, sanam narCeni Rirebuleba ar daiwevs aqtivis sabalanso Rirebulebaze dabla. 55. aqtivis cveTa iwyeba, rodesac SesaZlebelia misi gamoyeneba, anu, rodesac aqtivi aris im adgilas an iseT samuSao mdgomareobaSi, rac aucilebelia aqtivis gamosayeneblad, xelmZRvanelobis mier dasaxuli amocanebis miznebisaTvis, aqtivis cveTis daricxva wydeba im dRidan, rac igi klasificirdeba gasayidad gamiznulad (an CarTulia gasayidad klasificirebuli salikvidacio jgufis SemadgenlobaSi) fass 5-is Sesabamisad da mis Semdeg, rac wydeba am aqtivis aRiareba. Tumca, ar wydeba cveTis daricxva, rodesac aqtivi xdeba gamouyenebeli an aqtiuri moxmarebidan gamosulia, sanam aqtivs srulad ar daericxeba cveTa. amasTan, cveTis gamoyenebis meTodebis Sesabamisad, cveTis xarji SeiZleba nuli iyos, sanam produqcia ar iqneba gamoSvebuli. 56. ZiriTad saSualebebSi ganivTebuli ekonomikuri sargeblis gamoyeneba sawarmos mier, ZiriTadad, aqtivis eqspluataciis gziT xdeba. Tumca, iseTi faqtorebi, rogoricaa teqnikuri moZveleba da fizikuri cveTa aqtivis gamouyeneblobis periodSi, xSirad iwvevs im ekonomikuri sargeblis Semcirebas, romelsac moelodnen aqtivisagan. Sesabamisad, aqtivis sasargeblo momsaxurebis vadis dadgenisas gaTvaliswinebul unda iqnes yvela qvemoT CamoTvlili faqtori: a) sawarmos mier aqtivis mosalodneli gamoyeneba. gamoyenebas gansazRvravs aqtivis savaraudo simZlavre an fizikurad gamoSvebuli produqcia;

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bass 16 b) savaraudo fizikuri cveTa, romelic damokidebulia iseT sawarmoo faqtorebze, rogoricaa: cvlebis raodenoba, sawarmos saremonto samuSaoebis programa da gamouyenebeli aqtivebis Senaxvisa da dacvis wesi; g) teqnikuri an komerciuli moZveleba, romelic gamowveulia sawarmoo procesis cvlilebiT an gaumjobesebiT, an mocemuli aqtivis meSveobiT warmoebul saqonelze an momsaxurebaze bazris moTxovnis cvlilebiT; d) aqtivis gamoyenebis sakanonmdeblo an msgavsi SezRudvebi, magaliTad, Sesabamisi ijaris vadis gasvla. 57. aqtivis sasargeblo momsaxurebis vada ganisazRvreba am aqtivis mosalodneli sargeblianobiT sawarmosaTvis. sawarmos aqtivebis marTvis politika SeiZleba gulisxmobdes aqtivebis gayidvas, garkveuli drois an aqtivSi ganivTebuli momavali ekonomikuri sargeblis garkveuli nawilis moxmarebis Semdeg. aqedan gamomdinare, aqtivis sasargeblo momsaxurebis vada SeiZleba misi ekonomikuri vargisianobis vadaze naklebi aRmoCndes. ZiriTadi saSualebebis sasargeblo momsaxurebis vadis dadgena damokidebulia sawarmos xelmZRvanelobis gadawyvetilebaze, romelic eyrdnoba msgavsi aqtivebis mqone sawarmos gamocdilebas. 58. miwa da Senobebi ganixileba damoukidebel aqtivebad da aRiricxeba cal-calke, maTi erTad SeZenis SemTxvevaSic ki. garda zogierTi gamonaklisisa, iseTis, rogoricaa karieri da maRaro, miwas, Cveulebriv, gaaCnia SeuzRudavi momsaxurebis vada da, Sesabamisad, ar xdeba misi cveTa. Senobebi ki cveTadi aqtivebia, maTi SezRuduli momsaxurebis vadis gamo. miwis Rirebulebis gazrda gavlenas ar axdens masze ganlagebuli Senobebis cveTis gansazRvraze. 59. Tu miwis Rirebuleba moicavs moednis demontaJs, gatanas an aRdgenas, Rirebulebis es wili eqvemdebareba cveTas am RirebulebasTan dakavSirebuli ekonomikuri sargeblis miRebis periodSi. zog SemTxvevaSi, miwas TviTon SeiZleba gaaCndes SezRuduli momsaxurebis vada, am SemTxvevaSi mas daericxeba cveTa misgan misaRebi sargeblianobis xasiaTis gaTvaliswinebiT. cveTis daricxvis meTodi 60. cveTis gaangariSebis gamoyenebulma meTodma unda asaxos sawarmos mier am aqtividan misaRebi ekonomikuri sargeblis miRebis xasiaTi. 61. ZiriTadi saSualebebisaTvis cveTis daricxvis meTodi periodulad, finansuri wlis bolos mainc, unda gadaisinjos da, Tu mniSvnelovani cvlilebebi xdeba mocemuli aqtividan mosalodneli ekonomikuri sargeblis xasiaTSi, Sesabamisad unda Seicvalos cveTis daricxvis meTodic. es cvlileba ganixileba da aisaxeba, rogorc cvlileba saaRricxvo SefasebebSi, bass 8-is Sesabamisad. 62. aqtivebis sasargeblo momsaxurebis vadis ganmavlobaSi maTi cveTis Tanxis sistematur safuZvelze dadgenisaTvis SeiZleba gamoyenebul iqnes sxvadasxva meTodi. es meTodebi moicavs: wrfivi cveTis meTods, Semcirebadi naSTis (daCqarebuli cveTis) meTods da warmoebis erTeulTa jamis meTods. wrfivi meTodi gulisxmobs cveTis erTi da imave Tanxis daricxvas aqtivis mTeli momsaxurebis vadis manZilze, Tu ar Seicvala aqtivis narCeni Rirebuleba. Semcirebadi naSTis meTodis gamoyeneba iwvevs cveTis klebadi Tanxebis daricxvas aqtivis momsaxurebis vadis ganmavlobaSi. warmoebis erTeulTa jamis meTodis gamoyeneba niSnavs cveTis daricxvas aqtivebis mosalodneli gamoyenebis an warmoebuli produqciis safuZvelze. sawarmo irCevs meTods, romelic metad asaxavs aqtivSi ganivTebuli mosalodneli momavali ekonomikuri sargeblis gamoyenebis models. es meTodi mudmivad unda gamoiyenebodes periodidan periodamde manam, sanam ar Seicvleba mocemuli aqtividan ekonomikuri sargeblis gamoyenebis mosalodneli modeli.

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bass 16 gaufasureba 63. imis dasadgenad, gaufasurda Tu ara ZiriTadi saSualebebis erTeuli, sawarmo iyenebs bass 36-s ,,aqtivebis gaufasureba. es standarti gansazRvravs, Tu rogor gadasinjavs sawarmo Tavisi aqtivebis sabalanso Rirebulebas, rogor gansazRvravs igi aqtivis aRdgeniT Rirebulebas da rodis aRiarebs an auqmebs gaufasurebis zarals. 64. [gauqmebulia]

gaufasurebis kompensireba
65. kompensacia, romelic miRebulia mesame mxareebisagan ZiriTadi saSualebis

erTeulis dazianebis, dakargvis an mitovebis SemTxvevaSi, unda Sevides im periodis mogebaSi an zaralSi, rodesac warmoiSva kompensaciis miRebis moTxovna.

66. ZiriTadi saSualebis erTeulis gaufasureba an danakargi, mesame mxaris mimarT kompensaciasTan dakavSirebuli Sesabamisi moTxovnebi an gadaxdebi da Semcvleli aqtivebis nebismieri Semdgomi Sesyidvebi an Seqmna damoukidebeli ekonomikuri movlenebia da damoukideblad aisaxeba Semdegnairad: (a) ZiriTadi saSualebebis erTeulTa gaufasurebis aRiareba xdeba bass 36-is Sesabamisad; (b) xmarebidan amoRebul an gasul ZiriTad saSualebaTa erTeulTa aRiarebis Sewyveta warmoebs am standartis Sesabamisad; (g) mesame mxareebisagan misaRebi kompensaciis odenoba ZiriTadi saSualebis erTeulze, romelic gaufasurda, daikarga an mitovebul iqna, aisaxeba mogebaSi an zaralSi, rodesac gaCndeba moTxovnis valdebuleba; da (d) ZiriTadi saSualebis erTeulTa Rirebuleba, romelic aRdgenil, SeZenil an Seqmnil iqna, rogorc Semcvlelebi, ganisazRvreba mocemuli standartiT.

aRiarebis Sewyveta
67. ZiriTadi saSualebis obieqtis sabalanso Rirebulebis aRiareba wydeba: a) gayidvis SemTxvevaSi; an b) rodesac misi gayidvidan an gamoyenebidan aranairi ekonomikuri sargeblis miReba aRar aris mosalodneli. 68. ZiriTadi saSualebis erTeulis aRiarebis Sewyvetis Sedegad miRebuli Semosuloba an zarali unda Sevides im periodis mogebaSi an zaralSi, rodesac aRiarebis Sewyveta moxda (garda im SemTxvevisa, rodesac bass 17 moiTxovs gansxvavebul midgomas aqtivis ukuijariT gayidvaze). Semosuloba ar unda klasificirdes rogorc amonagebi. 69. ZiriTadi saSualebis erTeulis gasvla SeiZleba moxdes mravali gziT (mag., gayidviT, finansuri lizingiT datvirTviT an CuqebiT). gasvlis dRis gansazRvrisas sawarmo iyenebs bass 18-is, ,,amonagebi, moTxovnebs saqonlis gayidvidan miRebuli amonagebis aRiarebisaTvis. bass 17 gamoiyeneba, aqtivis ukuijariT gayidvis SemTxvevebSi. 70. me-7 punqtis aRiarebis moTxovnebis Sesabamisad, sawarmo aRiarebs ZiriTadi saSualebebis erTeulis sabalanso RirebulebaSi erTeulis nawilis Semcvlelis Rirebulebas, rodesac igi wyvets Secvlili nawilis sabalanso Rirebulebis aRiarebas, imis miuxedavad, xdeboda Tu ara Secvlili nawilis cveTis daricxva calke. Tu sawarmosaTvis SeuZlebelia Secvlili nawilis sabalanso Rirebulebis gansazRvra, man SeiZleba gamoiyenos Sem-

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bass 16 cvleli aqtivis Rirebuleba imis maCveneblad, Tu ra iyo Secvlili nawilis Rirebuleba SeZenis an Seqmnis momentSi. 71. Semosuloba an zarali, romelic warmoiSoba ZiriTadi saSualebebis erTeulis aRiarebis Sewyvetisas, unda ganisazRvros, rogorc sxvaoba wminda gasvlis amonagebsa (Tu aseTi arsebobs) da maT sabalanso Rirebulebas Soris. 72. misaRebi sazRauri ZiriTadi saSualebebis erTeulis gasvlidan Tavdapirvelad aRiricxeba misi realuri RirebulebiT. Tu am erTeulze gadaxda ganvadebulia, sazRauris aRiareba Tavdapirvelad xdeba realuri fasis ekvivalentiT. sxvaoba sazRauris nominalur Rirebulebasa da realuri fasis ekvivalents Soris aisaxeba, rogorc saprocento amonagebi bass 18-is Sesabamisad, sazRauris faqtobrivi Semosavlis gamosaxatavad.

ganmartebiTi SeniSvnebi
73. finansuri angariSgebis ganmartebiT SeniSvnebSi ZiriTadi saSualebebis yoveli jgufisaTvis unda aisaxos Semdegi informacia: a) mTliani sabalanso Rirebulebis gansazRvrisas gamoyenebuli Sefasebis safuZveli; b) gamoyenebuli cveTis daricxvis meTodebi; g) aqtivebis sasargeblo momsaxurebis vada an gamoyenebuli cveTis normebi; d) mTliani sabalanso Rirebuleba da dagrovili cveTa (dagrovil gaufasurebis zaralTan erTad) periodis dasawyisSi da bolos; e) periodis sawyisi da saboloo sabalanso Rirebulebebis Sejereba, sadac naCvenebi iqneba: I) Semosvla;

II) aqtivebi, romlebic klasificirebulia, rogorc gasayidad gamiznuli an CarTulia gasayidad klasificirebuli salikvidacio jgufis SemadgenlobaSi, fass 5-is Sesabamisad da sxva gasvlebi; III) SeZena sawarmoTa gaerTianebis gziT; IV) Rirebulebis mateba an kleba periodis ganmavlobaSi gadafasebebis Sedegad 31-e, 39-e da me-40 punqtebis Tanaxmad da uSualod sakuTar kapitalSi aRiarebuli an gauqmebuli gaufasurebis zarali (Tu adgili hqonda) bass 36-is, ,,aqtivebis gaufasureba~, Tanaxmad; V) mogebaSi an zaralSi asaxuli gaufasurebis zarali bass 36-is Tanaxmad; VI) mogebaSi an zaralSi asaxuli gaufasurebis zaralis gauqmeba bass 36is Tanaxmad; VII) cveTa; VIII) wminda sakurso sxvaobebi, warmoSobili finansuri angariSgebis samuSao valutidan gansxvavebul warsadgen valutaSi gadayvanis Sedegad, sawarmos sagareo operaciebis warsadgen valutaSi gadaangariSebis CaTvliT; da IX) sxva cvlilebebi.

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bass 16 74. sawarmos finansur angariSgebaSi aseve unda gaixsnas Semdegi informacia: a) sakuTrebis uflebaze arsebuli SezRudvebi da valdebulebebis uzrunvelsayofad dagiravebuli ZiriTadi saSualebebis Rirebuleba; b) Seqmnis procesSi myofi ZiriTadi saSualebis sabalanso RirebulebaSi aRiarebuli danaxarjebis odenoba; g) ZiriTadi saSualebebis SeZenis potenciuri saxelSekrulebo valdebulebebis Tanxa; d) Tu mogebisa da zaralis angariSgebaSi calke ar aris naCvenebi kompensaciis moculoba mesame mxareebisagan ZiriTadi saSualebis erTeulis dazianebis, dakargvis an mitovebisaTvis, rac aisaxa mogebaSi an zaralSi. 75. aqtivis sasargeblo momsaxurebis vadis gansazRvra da cveTis daricxvis meTodis SerCeva gansjis sagania. aqedan gamomdinare, arCeuli meTodisa da gamoTvlili sasargeblo momsaxurebis vadis an cveTis normebis Sesaxeb darTuli informacia finansuri angariSgebis momxmareblebs saSualebas aZlevs, Seafason sawarmos xelmZRvanelobis mier arCeuli politika da Sedareba gaakeTon sxva sawarmoebTan. amave mizniT aucilebelia informaciis gaxsna: a) cveTis Tanxis Sesaxeb, romelic aRiarda periodis mogebaSi an zaralSi an sxva aqtivis Rirebulebis nawilad; b) akumulirebuli cveTis Tanxa periodis bolos.

76. sawarmo ganmartavs saaRricxvo SefasebebSi cvlilebis xasiaTsa da Sedegs, romelic mniSvnelovan gavlenas axdens mimdinare periodze an moaxdens momaval saangariSgebo periodebze bass 8-is Sesabamisad. amgvari informaciis saWiroeba SeiZleba gamoiwvios iseTi Sefasebebis cvlilebebma, rogoricaa: a) b) g) d) narCeni Rirebuleba; demontaJisa da adgilmdebareobis aRdgenis xarjebi; sasargeblo momsaxurebis vada; da cveTis daricxvis meTodi.

77. rodesac ZiriTadi saSualebebi asaxulia gadafasebuli RirebulebiT, saWiroa Semdegi informaciis gaxsna: a) gadafasebis TariRi; b) mowveuli iyo Tu ara damoukidebeli Semfasebeli; g) realuri Rirebulebis gansazRvraSi gamoyenebuli meTodebi da mniSvnelovani daSveba; d) sidide, romliTac erTeulTa realuri Rirebuleba gansazRvruli iyo aqtiur bazarze fasebTan pirdapir kavSirSi, an ukanaskneli sabazro operaciebidan aradakavSirebul pirebs Soris an, rodesac gadawyvetili iyo sxva Sefasebis meTodebis gamoyeneba; e) ZiriTadi saSualebebis calkeuli gadafasebuli jgufisaTvis sabalanso Rirebuleba, romelic aRiardeboda, Tu isini aisaxeboda TviTRirebulebis modeliT; da

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bass 16 v) gadafasebiT miRebuli nameti, rogorc periodSi momxdari cvlilebis maCvenebeli da aqcionerebze am rezervis naSTis ganawilebis nebismieri SezRudva. 78. sawarmo, 73 (e) (IV)(VI) punqtis Tanaxmad moTxovnili informaciis damatebiT, amJRavnebs informacias ZiriTadi saSualebebis gaufasurebis Sesaxeb bass 36-is ,,aqtivebis gaufasureba, mixedviT. 79. sawarmos finansuri angariSgebis momxmareblebi aucileblad miiCneven agreTve Semdeg informacias: a) droebiT gamouyenebeli ZiriTadi saSualebebis sabalanso Rirebuleba;

b) srulad amortizebuli ZiriTadi saSualebebis mTliani sabalanso Rirebuleba, romelTa gamoyeneba isev grZeldeba; g) ZiriTadi saSualebis sabalanso Rirebuleba, romelic gamosulia aqtiuri moxmarebidan da kvalificirebuli ar aris, rogorc gasayidad gamiznuli, fass 5-is Sesabamisad; da d) TviTRirebulebis modelis gamoyenebisas, ZiriTadi saSualebebis realuri Rirebuleba, roca igi arsebiTad gansxvavdeba sabalanso Rirebulebisagan. amitom, rekomendebulia sawarmoebis mier am Tanxebis miTiTeba.

gardamavali debulebebi
80. 24-26-e punqtebis moTxovnebi, ZiriTadi saSualebis erTeulis sawyisi Sefasebis mimarT aqtivebis gacvlis operaciebTan dakavSirebiT, gamoiyeneba perspeqtiulad, mxolod momavali operaciebis mimarT.

ZalaSi Sesvlis TariRi

81. buRaltruli aRricxvis mocemuli saerTaSoriso standarti moqmedia wliuri finansuri angariSgebebisaTvis, romlebic moicavs 2005 wlis 1 ianvridan dawyebul da mis Semdgom saangariSgebo periodebs. sasurvelia ufro adre gamoyeneba. Tu sawarmo am standarts gamoiyenebs 2005 wlis 1 ianvramde dawyebuli periodisaTvis, maSin ganmartebiT SeniSvnebSi unda miuTiTos es faqti.

sxva dokumentebis gauqmeba

82. es standarti cvlis 1998 wels miRebul bass 16-s, ,,ZiriTadi saSualebebi. 83. standarti cvlis Semdeg interpretaciebs:
a) imk 6 arsebuli programuli uzrunvelyofis modificirebis danaxarjebi; b) imk 14 ZiriTadi saSualebebi - gaufasurebis an zaralis kompensacia; da g) imk 23 ZiriTadi saSualebebi_srulmasStabiani Semowmebis danaxarjebi.

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bass 16

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

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bass 16

bass 2-is damtkiceba sabWos mier

buRaltruli aRricxvis saerTaSoriso standarti 16 ,,ZiriTadi saSualebebi~ warsadgenad damtkicda buRaltruli aRricxvis saerTaSoriso standartebis sabWos ToTxmeti wevris mier.

b-ni devid tvidi tomas e. jonsi meri e. barsi hans-georg brunsi enToni T. kopi robert p. garneti gilbert jelardi jeims j. lisenringi uoren j. makgregori patricia l. omeli hari k. Smidi jon T. smisi jefri uiTingtoni tacumi iamada

Tavmjdomare Tavmjdomaris moadgile

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bass 16

daskvnis safuZveli
`daskvnis safuZveli Tan axlavs, magram ar warmoadgens bass 16-is Semadgenel nawils.

Sesavali
ds1. winamdebare `daskvnis safuZveli ajamebs buRaltruli aRricxvis saerTaSoriso standartebis sabWos mier 2003 wels gadasinjvis dros gamoTqmul Sexedulebebs bass 16-is, `ZiriTadi saSualebebis, 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 16-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 sruliad aRmofxvras, aseve Tanxvedris 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 bass 16-iT gaTvaliswinebuli ZiriTadi saSualebebis buRaltruli aRricxis fundamenturi midgomis gadasinjva, winamdebare `daskvnis safuZveli ar ganixilavs bass 16-is im moTxovnebs, romlebic sabWom ar gadasinja.

ds 2.

ds 3.

moqmedebis sfero
ds 4. sabWom naTlad ganmarta, rom bass 16-is moTxovnebi vrceldeba im ZiriTadD saSualebebze, romlebsac sameurneo erTeuli iyenebs Semdegi aqtivebis Sesaqmnelad an SesanarCuneblad a) biologiuri aqtivebi da b) wiaRiseulis mopovebis uflebebi da sasargeblo wiaRiseulis iseTi rezervebi, rogoricaa navTobi, bunebrivi gazi da analogiuri arakvlavwarmoebadi resursebi. sabWom SeniSna, rom sameurneo erTeulis mier am mizniT gamoyenebul ZiriTad saSualebebs gaaCnia sxva ZiriTadi saSualebebis analogiuri maxasiaTeblebi.

aRiareba
ds 5. Tavdapirveli bass 16-is gaumjobesebis mizniT, masSi potenciuri cvlilebebis Setanisas, sabWom ganixila Semdgomi danaxarjebis aRiarebis kriteriumi ori mizezis gamo. pirveli, Semdgomi danaxarjebis aRiarebis arsebuli kriteriumi ar Seesabameboda `struqturuli safuZvlebiT gansazRvrul aqtivis aRiarebis princips. meore, sabWom SeniSna praqtikuli siZneleebi, romlebic arsebobda ZiriTadi saSualebis saeqspluatacio momsaxurebisa da misi simZlavris gazrdis mizniT gaweuli danaxarjebis gamijvnasTan dakavSirebiT. Cans, rom zogierTi danaxarji orive kategorias miekuTvneba. sabolood, sabWom gadawyvita, rom Semdgomi danaxarjebis gancalkevebiT aRiarebis principi saWiro ar iyo. Sedegad, sameurneo erTeuli ZiriTad saSualebebze gaweul yvela danaxarjs Seafasebs bass 16-iT gaTvaliswinebuli aRiarebis zogadi principis mixedviT. aseve, Tu ZiriTadi saSualebis raime nawilis Canacvlebis Rirebuleba basskf

ds 6.

50

bass 16 mocemuli aqtivis sabalanso RirebulebaSi aisaxeba, sameurneo erTeuli Sewyvets Canacvlebuli nawilis sabalanso Rirebulebis Tanxis aRiarebas, raTa Tavidan iqnes acilebuli rogorc Canacvlebis, aseve Canacvlebuli nawilis aqtivad asaxva. aRiarebis amgvari Sewyveta xdeba, miuxedavad imisa, sameurneo erTeuli ZiriTadi saSualebis Canacvlebul nawils individualurad aricxavas cveTas Tu ara. ds 7. sabWos gadawyvetileba aRiarebis principebis Sesaxeb advilad ar yofila miRebuli. `gansaxilvel proeqtSi sabWo gvTavazobda bass 16-is aRiarebis zogad principSi Sesuliyo is Semdgomi danaxarjebi, romelic gaweul iqna ZiriTadi saSualebis nawilis Sesacvlelad. `gansaxilvel proeqtSi sabWos mier aseve SemoTavazebuli iyo Semdgomi danaxarjebis principis modifikacia, raTa ufro naTlad ganecalkevebina is danaxarjebi, romlis gamoyenebasac is ganagrZobda. `gansaxilveli proeqtis respondentebi daTanxmdnen, rom es marTebuli iqneboda im Semdgomi danaxarjebisaTvis, romlebic gaiweva ZiriTadi saSualebis nawilis Canacvlebaze da romelsac sameurneo erTeulma cveTa calke daaricxa, aRiarebis zogadi principis mixedviT. miuxedavad amisa, respondentebis dasabuTebiT, rasac sabWo daeTanxma, meore modificirebuli principi ufro cxadi ar iyo, radgan amis Sedegad sameurneo erTeuli aRiarebda aqtivis sabalanso Rirebulebas, Semdgom ki cveTas daaricxavda iseT danaxarjebs, romlebic ZiriTadi saSualebis yoveldRiuri saeqspluatacio momsaxurebis danaxarjebia, Cveulebisamebr, miiCneva remontisa da teqnikuri momsaxurebis proeqtSi SemoTavazebul xarjebad. es Sedegi ki sabWos ganzraxvas ar warmoadgenda. `gansaxilveli proeqtis xelaxali ganxilvisas sabWom daaskvna, rom ver datovebda Semdgomi danaxarjebis aRiarebis modificirebul princips. man aseve daaskvna, rom is aseve ver daubrundeboda Tavdapirveli bass 16-iT gaTvaliswinebul danaxarjebis princips, radgan aseT SemTxvevaSi standartis gaumjobesebas ver miaRwevda: `struqturul safuZvlebTan Seusabamoba ver gadawydeboda da praqtikuli xasiaTis sakiTxebi ver gadaiWreboda.

ds 8.

ds 9.

ds 10. sabWom daaskvna, rom ukeTesi iqneboda, Tu yvela Semdgomi danaxarji aRiricxeboda bass 16-iT gansazRvruli aRiarebis zogadi principis mixedviT. am gadawyvetas Semdegi upiratesobebi eqneba: (a) bass 16-iT gansazRvruli aRiarebis zogadi principi Seesabameba `struqturul safuZvlebs; (b) aRiarebis erTi principis gamoyeneba martivi midgomaa; (g) bass 16-iT gansazRvruli aRiarebis zogadi principis datoveba da aRiarebis Sewyvetis principTan kombinirebis Sedegad, finansur angariSgebaSi aisaxeba is, rac xdeba, anu ZiriTadi saSualebis moZraoba sameurneo erTeulSi, aseve aqtivis SeZenisa da sameurneo erTeulidan gasvlis procesis ekonomikuri Sedegebi. (d) aRiarebis erTi principis gamoyeneba ganapirobebs Tanmimdevrulobas. ori principis arsebobis SemTxvevaSi, Tanmimdevruloba ar miiRweva, Tu naTeli ar aris, rodis unda iqnes gamoyenebuli TiToeuli maTgani. radgan bass 16-Si ganxiluli ar iyo is, Tu ras warmoadgens ZiriTadi saSualebis `erTeuli, aseTi sicxade ver iqna miRweuli, radgan zogierTma SesaZloa romelime konkretuli danaxarji daaxasiaTos rogorc ZiriTadi saSualebis erTeulis Tavdapirveli Rirebuleba, xolo sxvebma SesaZloa miiCnion arsebuli ZiriTadi saSualebis erTeulis Semdgom xarjad. ds 11. yvela Semdgomi danaxarjis bass 16-is aRiarebis zogadi principisadmi daqvemdebarebiT, sabWom es danaxarjebi aseve dauqvemdebara bass 16-is aRiarebis Sewyvetis princips. `gansaxilvel proeqtSi sabWom SemogvTavaza im ZiriTadi saSualebis sabalanso Rirebulebis aRiarebis Sewyveta, romelsac calke ericxeboda cveTa da Canacvlebul iqna Semdgomi danaxarjiT, romelic sameurneo erTeulma aRiara aRricxvis zogad princips daqvemdebarebuli aqtivis sabalanso RirebulebaSi. am basskf 51

bass 16 cvlilebis Sedegad ZiriTadi saSualebis im nawilis Canacvleba, romelsac cveTa calke ar ericxeba, amave midgomas eqvemdebareba. ds 12. sabWom SeniSna, rom ZiriTad saSualebaze gaweuli zogierTi Semdgomi danaxarji, Tundac amtkicebdnen, rom igi ganxorcielda momavali ekonomikuri sargeblis miRebis mizniT, ar arsebobs sakmarisi albaToba, rom igi aRiarebuli iyos aRricxvis zogad princips daqvemdebarebuli aqtivis sabalanso RirebulebiT. amdenad, sabWom gadawyvita standartSi mieTiTebina, rom sameurneo erTeuli ZiriTadi saSualebis yoveldRiuri momsaxurebis xarjebs mogebaSi an zaralSi aRiarebs maTi gawevisTanave.

Sefaseba aRiarebisas
aqtivis demontaJis, likvidaciisa da adgilmdebareobis aRdgenis danaxarjebi ds 13. Tavdapirvel bass 16-iT gansazRvruli iyo, rom ZiriTadi saSualebis TviTRirebulebis Tavdapirveli Sefasebisas sameurneo erTeuli masSi CarTavda im aqtivis demontaJisa da likvidaciis, aseve im adgilis aRdgenis xarjebs, romelzedac igi iyo ganlagebuli, Tu mas aRiarebuli hqonda amgvari xarjis gawevis valdebuleba. am sakiTxis ganxilvisas sabWom imsjela, SeZlebda Tu ara am miTiTebis gaumjobesebas da masTan dakavSirebuli praqtikuli xasiaTis sakiTxebis gadaWras. ds 14. sabWom daaskvna, rom `gaumjobesebis proeqtis SedarebiT mcire masStabi saSualebas iZleoda ganexilaT mxolod erTi sakiTxi. es sakiTxi iyo ZiriTadi saSualebis TviTRirebulebis CarTva mocemuli aqtivis gamoyenebis Sedegad (da ara SeZenis Sedegad) sameurneo erTeulis mier gaweuli demontaJis, likvidaciisa da adgilmdebareobis aRdgenis Tavdapirvel SefasebaSi. amdenad, sabWom ar ganixila sameurneo erTeulis mier Semdegi movlenebis buRaltruli aRricxva a) aRiarebuli valdebulebis Tavdapirvel SefasebaSi momxdari cvlilebebi, b) saprocento ganakveTebis gazrdis an cvlilebis Sedegebi aRiarebul valdebulebaze, an g) is valdebuleba, romelic sameurneo erTeuls ar gaaCnda ZiriTadi saSualebis SeZenisas, magram warmoiqmna aqtivis SeZenis Semdeg, sakanonmdeblo cvlilebis Sedegad. ds 15. sabWom SeniSna, rom imisda miuxedavad, valdebuleba warmoiSoba ZiriTadi aqtivis Semdeg, Tu misi gamoyenebisas, am valdebulebis Sinaarsi da kavSiri mocemul aqtivTan analogiuria. amitom sabWom gadawyvita, rom ZiriTadi saSualebis TviTRirebuleba unda moicavdes demontaJis, likvidaciisa da adgilmdebareobis aRdgenis xarjebs, anu im valdebulebas, romelic warmoiSva sameurneo erTeulis mier mocemuli aqtivis garkveuli periodis ganmavlobaSi gamoyenebis da ara sasaqonlo-materialuri faseulobebis Seqmnis mizniT gamoyenebis Sedegad. sameurneo erTeulma unda gamoiyenos bass 2 `sasaqonlo-materialuri faseulobebi im SemTxvevaSi, rodesac amgvari valdebulebebis xarjebi warmoiSoba ZiriTadi saSualebis garkveul periodSi gamoyenebis Sedegad, sasaqonlo-materialuri faseulobebis warmoebis mizniT. sabWom aRniSna, rom am xarjebis Tavdapirvelad bass 2-is mixedviT asaxva warmoadgens mocemuli danaxarjebis Sinaarsis aRiarebas. amasTan, amiT miiRweva igive Sedegi, romelic gvaqvs xarjebis ZiriTadi saSualebis TviTRirebulebis nawilad aRiarebisas da axlaxan dasrulebul warmoebis periodze cveTis ganawilebiT da cveTis Tanxis warmoebis danaxarjad aRiarebiT, romelic gaweul iqna sxva aqtivis (sasaqonlo-materialuri faseulobis) Sesaqmnelad. am SemTxvevaSi cveTis Tanxa Seadgens warmoebuli sxva aqtivis TviTRirebulebis nawils. ds 16. sabWom SeniSna, rom radgan bass 16-iT gaTvaliswinebuli Tavdapirveli Sefasebis debulebebze gavlenas ar axdens sameurneo erTeulis mier Semdgom miRebuli gadawyvetileba_ZiriTadi saSualeba dauqvemdebaros TviTRirebulebis models, Tu gadafasebis models, sabWos gadawyvetileba vrceldeba im aqtivebze, romlebsac sameurneo erTeuli dauqvemdebarebs erT-erT meTods.

52

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bass 16 aqtivebis gacvlis operaciebi ds 17. Tavdapirveli bass 16-is 22-e punqtSi miTiTebuli iyo, rom Tu a) ZiriTadi saSualeba SeiZines imave tipis saqmianobaSi gamoyenebuli analogiuri daniSnulebis mqone aqtivze gacvliT, romelsac analogiuri realuri Rirebuleba gaaCnia an b) gaiyida msgavs aqtivSi sakuTari kapitalis wilis sanacvlod, maSin am operaciasTan dakavSirebuli mogeba an zarali ar aRiardeba. axali aqtivis TviTRirebuleba iqneba gacemuli aqtivis sabalanso Rirebuleba (da ara axali aqtivisaTvis gacemuli Sesyidvis kompensaciis realuri Rirebuleba). ds 18. Tavdapirveli bass 16-is aRniSnuli moTxovna Seesabameboda Semdeg mosazrebebs: (a) aqtivebis gacvlis Sedegad miRebuli Semosuloba ar unda aRiardes, garda im SemTxvevisa, rodesac operaciasTan dakavSirebuli mogeba warmoadgens Semosavlebis miRebis procesis dasrulebas; (b) analogiuri Sinaarsisa da Rirebulebis mqone aqtivebis gacvla ar warmoadgens sakmaris movlenas, romlis safuZvelzec unda moxdes Semosulobis aRiareba; da (g) amgvari gacvlis Sedegad miRebuli Semosulobis aRiarebis moTxovna an daSveba xels Seuwyobs sameurneo erTeulebs, ,,awarmoon Semosuloba gacvlil aqtivze gazrdili Rirebulebis miweriT im SemTxvevaSi, Tu mocemuli aqtivisaTvis ar arsebobs dakvirvebadi sabazro fasebi aqtiur bazarze. ds 19. zemoT aRwerilma midgomam wamoWra sakiTxi, rogor unda ganisazRvros, analogiuria Tu ara gacvlili aqtivebis Sinaarsi an Rirebuleba. sabWom ganixila es sakiTxi da SeniSna, rom: (a) `struqturuli safuZvlebis mixedviT, aqtivis gacvlis Sedegad miRebuli Semosavlis aRiareba damokidebuli ar aris gacvlili aqtivebis analogiurobaze; (b) Semosavali mxolod Semosavlis miRebis procesis dasasruls ar miiReba da zogierT SemTxvevaSi individualurad ganisazRvreba Semosavlis miRebis procesis dasrulebis momenti; (g) zogadad, bass 16-iT gaTvaliswinebuli aRiarebis Semdgomi Sefasebis orive safuZvlis mixedviT, Semosulobis aRiareba ar gadaideba aqtivebis gacvlis TariRis Semdeg; (d) analogiuri aqtivebis gacvlis Sedegad miRebuli ZiriTadi saSualebis arsebuli sabalanso Rirebulebis gauqmeba gazrdis aqtivebis SeZenis Sefasebis Tanmimdevrulobas. ds 20. sabWom gadawyvita, bass 16-iT moiTxoveba, rom yvela is ZiriTadi saSualeba, romelic miRebul iqna arafuladi aqtivebis gacvlis, an fuladi da arafuladi aqtivebis kombinaciis Sedegad, unda aisaxos realuri RirebulebiT garda im SemTxvevisa, rodesac gacvlis operaciis komerciuli Sedegi umniSvneloa, xolo Tu arc erTi gacvlili aqtivis realuri Rirebulebis saimedod Sefaseba SesaZlebeli ar aris, gacvlis Sedegad SeZenili aqtivis TviTRirebuleba gacemuli aqtivis sabalanso RirebulebiT unda Sefasdes. ds 21. sabWom `komerciuli Sedegi damatebiT Seitana `gansaxilvel proeqtze miRebuli komentarebis sapasuxod. komentarebSi gamoTqmuli sifrTxile Seexeboda sabWos SeTavazebas, rom sameurneo erTeuls gacvlis operaciis Sedegad SeZenili aqtivi Seefasebina realuri RirebulebiT, maSin, rodesac am operacias ar gaaCnia komerciuli Sedegi, mniSvnelovan gavlenas ar axdens sameurneo erTeulis ekonomikaze. sabWom gadawyvita daTanxmeboda, rom komerciuli Sedegis gaTvaliswineba xels Seuwyobda finansuri angariSgebis momxmareblebs hqonodaT rwmuneba, rom operaciis Sinaarsi, romlis Sedegadac SeZenili aqtivi fasdeba realuri RirebulebiT basskf 53

bass 16 (gadacemuli aqtivis gasvlis Sedegad miRebuli Semosuloba xSirad Semosavlad aRiardeba), misi iuridiuli formis Sesatyvisia. ds 22. sabWom daaskvna, rom garigebis komerciuli Sedegis Sefasebisas sameurneo erTeulma unda gaiangariSos im gadasaxadebis gadaxdis Semdgomi fuladi nakadis diskontirebuli Rirebuleba, romlis miRebasac is dasabuTebulad moelis, mis mier ganxorcielebuli im operaciebidan, romelzec gavlena moaxdina aRniSnulma garigebam. diskontirebis ganakveTi unda asaxavdes sameurneo erTeulis fulis droiTi Rirebulebis mimdinare Sefasebas da im riskebs, romelic damaxasiaTebelia amgvari operaciebisaTvis da ara bazris monawileebis mier ganxorcielebuli operaciebisaTvis. ds 23. sabWom `saimedo Sefaseba gaiTvaliswina realuri Rirebulebis gamoyenebis SemTxvevaSi aqtivebis gacvlis dros, raTa Seemcirebina sameurneo erTeulebis mier Semosulobebis `warmoebis riski, gasacvleli aqtivebisaTvis gazrdili Rirebulebis mikuTvnebis gziT. fass-sa da aSS GAAP-Tan (sayovelTaod aRiarebuli buRaltruli aRricxvis principebi) Tanxvedris proeqtis gaTvaliswinebiT, sabWom ganixila `saimedo Sefasebis testis aRweris wesis Secvlis sakiTxi. sabWom SeniSna, rom ar arsebobda amis saWiroeba, radgan maT mier SemuSavebuli miTiTeba, aseve aSS GAAP-Si mocemuli miTiTeba, erTsa da imave Sinaarss Seicavs. ds 24. sabWom gadawyvita, bass 18-Si, `amonagebi, daetovebina akrZalva analogiuri Sinaarsisa da Rirebulebis mqone saqonlisa da momsaxurebis gacvlis Sedegad miRebuli amonagebis aRiarebis Sesaxeb. sabWos dRis wesrigSi dgas amonagebis aRiarebis gadasinjvis proeqti da mniSvnelovan cvlilebebs ar gvTavazobs bass 18Si aRniSnuli proeqtis dasrulebamde.

aRiarebis Semdgomi Sefaseba

gadafasebis modeli ds 25. standartebis erovnul SemmuSaveblebTan erTad sabWo monawileobas iRebs ZiriTad saSualebebTan dakavSirebuli sakiTxebis samecniero kvlevebSi. es gamokvleva miznad isaxavs standartebis Tanxvedris gazrdas saerTaSoriso masStabiT. erTerT umniSvnelovanes sakiTxs warmoadgens gadafasebis Sefasebis misaRebi modelis SerCeva. am gamokvlevis Sedegad SesaZloa Camoyalibdes winadadebebi bass 16-Si cvlilebebis Sesatanad. cveTa - Sefasebis erTeuli ds 26. sabWos diskusiebi, Tavdapirveli bass 16-iT gaTvaliswinebuli cveTis principis SesaZlo gaumjobesebis Sesaxeb, iTvaliswinebda sameurneo erTeulis mier ZiriTadi saSualebis gadasafaseblad gamoyenebuli Sefasebis erTeulis gadasinjvas. sabWos gansakuTrebul sazrunavs warmoadgenda is SemTxvevebi, rodesac Sefasebis erTeuli warmoadgens mTlianad aqtivs, Tundac mocemuli aqtivi Sedgebodes sxvadasxva mniSvnelovani nawilisagan, romlebsac gansxvavebuli sasargeblo momsaxurebis vada an eqspluataciis struqtura gaaCnia. sabWom miiCnia, rom amgvar situaciebSi sameurneo erTeulis mier miaxloebiTi gaangariSebis meTodis gamoyeneba, magaliTad, mTlianad saSualo Sewonili sasargeblo momsaxurebis vadis gamoyeneba ZiriTadi saSualebis mimarT, Sedegad mogvcemda cveTis iseT Tanxas, romelic sameurneo erTeulis gansxvavebul molodins, mocemuli saSualebis mniSvnelovani nawilebis funqcionirebis mimarT samarTlianad ver asaxavda. ds 27. sabWos ganzraxuli hqonda Tavdapirveli bass 16-is gaumjobeseba `gansaxilvel proeqtSi ZiriTadi saSualebis nawilebis gancalkevebis Sesaxeb arsebuli miTiTebis gadasinjvis SeTavazebis gziT da Semdgom winamdebare standartSi sameurneo erTeulis mier ZiriTadi saSualebis mniSvnelovan nawilebze cveTis daricxvis saWiroebis Sesaxeb ganmartebis SeTavazebiT. amis Sedegad, sameurneo erTeuli aseve gancalkevebiT daaricxavs cveTas ZiriTadi saSualebis darCenil nawils. 54 basskf

bass 16 cveTa - cveTis Tanxa ds 28. cveTis principebis ganxilvisas sabWom aRniSna erTi yuradsaRebi sakiTxi: Tavdapirvel bass 16-Si ganmartebuli ar iyo, cveTis Tanxis gansazRvris mizniT TviTRirebulebis modelis gamoyenebisas, ratom aklebda sameurneo erTeuli aqtivis narCen Rirebulebas misi TviTRirebulebidan. zogierTis dasabuTebiT es xdeba sizustis misaRwevad, anu cveTis Tanxis ise Semcireba, rom igi asaxavdes aqtivis neto TviTRirebulebas. sxvebi amtkicebdnen, rom amis mizezi ukavSirdeba finansur mosazrebebs, anu cveTis daricxvis Sewyveta im SemTxvevaSi, Tu sameurneo erTeuli inflaciis an sxva mizezis gamo moelis, rom aqtivis sasargeblo momsaxurebis vadis ganmavlobaSi, aqtivis Rirebuleba ufro metad gaizrdeba, vidre Semcirdeba. ds 29. sabWom gadawyvita gaeumjobesebina bass 16-is Tavdapirveli versia da naTlad ganemarta aqtivis cveTis Tanxis gansazRvrisas narCeni Rirebulebis gamoklebis mizezi. sabWom am ganmartebis safuZvlad ar aiRo mxolod neto TviTRirebulebis an ekonomikuri aspeqti. cveTis cnebis gaTvaliswinebiT, romelic warmoadgens TviTRirebulebis ganawilebis meTods, sabWom daaskvna, rom sameurneo erTeulis aqtivis Rirebulebis zrdis molodini, inflaciis an sxva mizeziT, ar gamoricxavs aqtivze cveTis daricxvis saWiroebas. amdenad, sabWom narCeni Rirebulebis ganmarteba Semdegnairad Secvala: Tanxa, romelic SesaZloa sameurneo erTeulma amJamad miiRos (finansuri angariSgebis Sedgenis TariRisaTvis), TuU aqtivi imdenad Zveli da gacveTili iqneboda, rogorc im droisaTvis, rodesac sameurneo erTeuli moelis mis gasvlas. amdenad, aqtivis mosalodneli narCeni Rirebulebis gazrda warsulSi momxdari movlenebis gamo, gavlenas moaxdens cveTis Tanxaze; xolo narCeni Rirebulebis Secvlis molodini, mosalodneli cveTis Sedegis garda, cveTis Tanxas ver Secvlis. cveTa cveTis periodi ds 30. sabWom gadawyvita, rom aqtivis sasargeblo momsaxurebis vada unda moicavdes im periods, rodesac aqtivi xelmisawvdomi xdeba sameurneo erTeulisaTvis, miuxedavad imisa, am dros aqtivi funqcionirebs Tu ara. aqtivis umoqmedobis periodebs, rogorc wesi, adgili aqvs uSualod aqtivis SeZenis Semdeg da uSualod misi gasvlis, anu misi gayidvis an sameurneo erTeulidan sxva formiT gasvlis win. ds 31. sabWom daaskvna, rom marTebulia SezRuduli sasargeblo momsaxurebis vadis mqone aqtivze misi funqcionirebis TuU umoqmedobis miuxedavad cveTis ise daricxva, rom finansur angariSgebaSi aisaxos aqtivis sasargeblo momsaxurebis potenciali, romelic gaixarja aqtivis flobis periodSi. sabWom aseve ganixila, magram gadawyvita, rom ar emsjela gasayidad gamiznuli aqtivebis Sefasebis sakiTxze. sabWom daaskvna, rom gasayidad gamiznuli aqtivebis mimarT, romlebic SesaZloa funqcionirebadi an umoqmedo iyos, Sefasebis sxva modelis gamoyenebis sakiTxi scdeba `ganxorcielebis proeqtis sferos. ds 32. 2003 wlis ivlisSi sabWom gamoaqveyna `gansaxilveli proeqti_ 4 `grZelvadiani aqtivebis gasvla da Sewyvetili operaciebis wardgeba. `gansaxilveli proeqti 4 gamoqveynda sabWos moklevadiani Sejerebis proeqtis farglebSi, romlis moqmedebis sfero `gaumjobesebis proeqtTan SedarebiT ufro farTo iyo. `gansaxilvel proeqt_ 4-Si sabWo gvTavazobda, rom sameurneo erTeuls zogierTi aqtivis klasificireba moexdina gasayidad flobil aqtivebad, TuU dakmayofilebuli iqneboda garkveuli kriteriumebi. sabWos erT-erT SeTavazebas warmoadgenda aseve sameurneo erTeulis mier amgvarad klasificirebul aqtivze cveTis daricxvis Sewyveta, miuxedavad imisa, mocemuli aqtivi funqcionirebda Tu ara. am SeTavazebis safuZvels warmoadgenda is garemoeba, rom gasayidad gamiznuli aqtivis sabalanso Rirebulebis aRdgena, umTavresad, misi realizaciis da ara momavalSi misi funqcionirebis Sedegad xdeba; amitom am aqtivis aRricxva unda warmoadgendes Sefasebis da ara ganawilebis process. sabWo bass 16-Si Sesabamis cvlilebebs Seitans `gansaxilveli proeqt 4-is dasrulebis Semdeg.

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bass 16 cveTa cveTis meTodi ds 33. sabWom ganixila sameurneo erTeulis mier cveTis meTodSi momxdari cvlilebis aRricxvis sakiTxi. sabWom daaskvna, rom cveTis meTodSi cvlileba warmoadgens sameurneo erTeulis saaRricxvo politikis im meTodis cvlilebas, romelic gamoiyeneba cveTis aRiarebis mizniT, aqtividan momavali ekonomikuri sargeblis moxmarebasTan.

aRiarebis Sewyveta
aRiarebis Sewyveta ds 34. sabWom gadawyvita, rom sameurneo erTeulma ZiriTadi saSualebis gayidvidan miRebuli Semosuloba unda aRiaros saqonlis realizaciidan miRebuli amonagebis aRiarebis im principis mixedviT, romelsac iTvaliswinebs bass 18 `amonagebi. am principis moTxovnebi uzrunvelyofs sameurneo erTeulis mier aRiarebuli amonagebis reprezantulobis saimedoobas. reprezantulobis saimedoobis miRweva aseve aucilebel amocanas warmoadgens sameurneo erTeulis mier aRiarebuli Semosulobebis SemTxvevaSi. Tumca, bass 16-is mixedviT amonagebis aRiarebis principis kriteriumebi ganapirobebs sameurneo erTeulidan gasuli aqtivis aRiarebis Sewyvetas da ara miRebuli Semosulobebis aRiarebas. am principis gamoyenebam, Semosulobebis aRiarebis principis nacvlad, SesaZloa ganapirobos sameurneo erTeulis mier gadavadebuli Semosulobis aRiareba. gadavadebuli Semosuloba ar Seesabameba `struqturuli safuZvlebiT gansazRvruli valdebulebis Sesaxeb ganmartebas. amdenad, sabWom gadawyvita, rom sameurneo erTeuli ar Sewyvets ZiriTadi saSualebis aRiarebas manam, sanam ar dakmayofildeba bass 18-iT gaTvaliswinebuli realizebuli saqonlis aRiarebis moTxovnebi.

Semosulobis klasifikacia
ds 35. Tumca, sabWom daaskvna, rom sameurneo erTeulma unda gamoiyenos saqonlis realizaciis Sedegad miRebuli amonagebis aRiarebis principi, ZiriTadi saSualebis gasvlis Sedegad miRebuli Semosulobis asaRiareblad, sabWos gadawyvetilebis mixedviT, mogebisa da zaralis angariSgebaSi maTi asaxvis midgomebi unda gansxvavdebodes. sabWom daaskvna, rom finansuri angariSgebis momxmareblebi, sameurneo erTeulis mier Cveulebrivi saqmianobis pirobebSi gayiduli saqonlis Sedegad miRebul Semosulobebsa da Semosavlebs, sxvagvarad aRiqvamdnen sameurneo erTeulis warsuli saqmianobis Sedegebis da momavalSi fuladi saxsrebis moZraobis Sefasebisas. es gamowveulia imiT, rom saqonlis realizaciidan amonagebis miReba ufro tipuria da savaraudoa, rom momavalSic Sesadarisi Tanxebi miiReba, vidre ZiriTadi saSualebis gasvlis Sedegad. Sesabamisad, sabWom daaskvna, rom sameurneo erTeulma ZiriTadi saSualebis gasvliT miRebuli Semosuloba ar udna aRiaros rogorc amonagebi.

gardamavali debulebebi
ds 36. sabWom gadawyvita, rom praqtikulad mizanSeuwoneli iqneba sameurneo erTeulma restrospeqtulad gansazRvros warsulSi momxdari operacia, romlis drosac moxda arafuladi aqtivebis gacvla mniSvnelovani komerciuli Sedegis miuxedavad. es ganpirobebulia imiT, rom SeuZlebeli iqneba sameurneo erTeulis xelmZRvanelobam ar gaiTvaliswinos warsuli gamocdileba, wina periodebSi momxdari operaciebis Sefasebisas. Sesabamisad, sabWom gadawyvita, rom bass 8-is debulebebis mixedviT, sameurneo erTeulma komerciuli Sedegi unda gaiTvaliswinos mxolod im momavali operaciebis Tavdapirveli Sefasebisas, romlis drosac moxda arafuladi aqtivebis gacvla.

`gansaxilveli proeqtis~ cvlilebebis Sejameba

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bass 16 ds37. `gansaxilvel proeqtSi~ gadasinjuli standartisaTvis SemoTavazebuli mTavari cvlilebebia: (a) `gansaxilveli proeqti Seicavda aRiarebis or princips. erTi maTgani gamoiyeneboda arsebul ZiriTad saSualebebze, Semdgom gaweuli danaxarjebis mimarT. winamdebare standarti Seicavs aRiarebis erT kriteriums, romelic gamoiyeneba ZiriTadi aqtivis Tavdapirveli SeZenis dros gaweuli xarjisa da aseve ZiriTadi saSualebis simZlavris gazrdis, misi nawilis Secvlis, an saeqspluatacio momsaxurebis mizniT Semdgom gaweuli xarjebis mimarT. sameurneo erTeuli aRiarebis princips am ukanaskneli xarjebis mimarT gamoiyenebs maTi gawevisTanave. (b) `gansaxilvel proeqtSi~ SemoTavazebuli midgomis mixedviT, sameurneo erTeuli arafuladi aqtivis gacvlis Sedegad miRebul ZiriTad saSualebas afasebda realuri RirebulebiT, miuxedavad imisa, gacvlis am operacias gaaCnda Tu ara mniSvelovani komerciuli Sedegi. winamdebare standartis mixedviT, komerciuli Sedegis arasakmarisoba ganapirobebs sameurneo erTeulis mier miRebuli aqtivis Sefasebas, gacemuli aqtivis sabalanso RirebulebiT. (g) winamdebare standartTan SedarebiT `gansaxilvel proeqtSi~ ise naTlad ar iyo gansazRvruli is principi, romelic gulisxmobs sameurneo erTeulis mier im ZiriTadi saSualebebis nawilebze cveTis calke daricxvas, romelTa TviTRirebulebac mniSvnelovan Tanxas Seadgens. (d) `gansaxilvel proeqtSi~ SemoTavazebuli midgomis mixedviT, sameurneo erTeuli ZiriTadi saSualebis Secvlili nawilis sabalanso Rirebulebis aRiarebis Sewyvetas im SemTxvevaSi axdenda, Tu man aqtivis sabalanso RirebulebaSi Canacvlebis Rirebuleba CarTo aRiarebis zogadi principis mixedviT. winamdebare standartis mixedviT, sameurneo erTeuli aseve iyenebs am midgomas ZiriTadi saSualebis im nawilis Canacvlebis SemTxvevaSi, romelsac calke cveTa ar ericxeba. (e) winamdebare standartze muSaobis dasrulebisas, sabWom gansazRvra is cvlilebebi, romelTa Setanac damatebiT saWiro iqneba Semdeg standartebsa da interpretaciebSi: fass 1, bass 14, bass 34, bass 36, bass 37, bass 38, bass 40, imk 13, imk 21, imk 23 da imk 32.

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bass 16

Sesabamisobis cxrili
winamdebare cxrilSi warmodgenilia bass 16-is Canacvlebuli da axali versiebis urTierTkavSiri. punqtebi miCneulia urTierTSesabamisad, Tu erTi da imave sakiTxs eZRvneba, Tundac mocemul punqtebSi aRwerili miTiTebebi erTmaneTisagan gansxvavdebodes. cxrilSi aseve warmodgenilia, rogor aris CarTuli bass 16-is mimdinare versiaSi imk-s interpretaciebi imk-14 da imk-15.

bass 16-is bass 16-is Canacvlebuli axali punqti punqti

mizani 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 1 2 3 4 5 NamoRebulia 6 7 NamoRebulia NamoRebulia NamoRebulia 8, 9 43-47 11 15 16-18 23 19, 20 22 27 28 26 NamoRebulia NamoRebulia NamoRebulia NamoRebulia NamoRebulia

bass 16-is bass 16-is Canacvle- axali punqti buli punqti

27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 13 30 31 32 32, 33 34 35 36 37 38 39 40 41 42 48, 50, 60 52 56 57 58 51, 53 62 49 51 NamoRebulia NamoRebulia 61 63

bass 16-is bass 16-is Canacvlebuli axali punqti punqti

54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 imk-14 imk-23 Nar iyo Nar iyo Nar iyo Nar iyo Nar iyo Nar iyo Nar iyo Nar iyo Nar iyo Nar iyo NamoRebulia 67 68, 71 NamoRebulia 69 55 73 74 75 76 77 78 79 81 82, 83 65, 66 14 10 12 21 24,25 29 54 59 70 72 80-82

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