2010 wlis finansuri angarishi
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Transcript of 2010 wlis finansuri angarishi
Mmikrosafinanso organizacia Sps “izikred jorjia”
finansuri angariSgeba
2010 wlis 31 dekembris mdgomareobiT
2
sarCevi damoukidebel auditorTa daskvna ........................................................................................................................... 3 sruli mogeba-zaralis angariSgeba .......................................................................................................................... 5 finansuri mdgomareobis angariSgeba ....................................................................................................................... 6 fuladi saxsrebis moZraobis angariSgeba ....................................................................................................... 7 kapitalSi cvlilebebis angariSgeba ..................................................................................................................... 8 finansur angariSgebasTan arsebuli SeniSvnebi ........................................................................................ 9
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damoukidebel auditorTa daskvna
mikrosafinanso organizacia Sps “izikred jorjia”-s direqtorTa sabWos daskvna finansur angariSgebaze Cvens mier Catarebul iqna mikrosafinanso organizacia Sps ”izikred jorjia”-s (SemdgomSi ,,kompania“) finansuri angariSgebis (Tan erTvis) auditoruli Semowmeba, romelic Sedgeba finansuri mdgomareobis angariSgebisagan 2010 wlis 31 dekembris mdgomareobiT, agreTve sruli mogeba-zaralis angariSgebisgan, kapitalSi cvlilebebis angariSgebisgan da fuladi saxsrebis moZraobis angariSgebisgan 2010 wlis 31 dekembris mdgomareobiT; garda amisa finansur angariSgebaSi Sesulia mniSvnelovani saaaRricxvo politikis anotacia da sxva ganmartebiTi SeniSvnebi. xelmZRvanelobis pasuxismgebloba finansur angariSgebaze kompaniis xelmZRvaneloba pasuxismgebelia finansuri angariSgebis warmoebaze da samarTlian wardgenaze finansuri angariSgebis saerTaSoriso standartebis Sesabamisad. es pasuxismgebloba moicavs: Sida kontrolis sistemis SemuSavebas, danergvas da SenarCunebas finansuri angariSgebis samarTliani da utyuari wardgenisaTvis, romelic ar Seicavs arsebiTi xasiaTis uzustobebs, SesaZlo TaRliTobisa an Secdomebis gamo. auditorTa pasuxismgebloba Cveni pasuxismgeblobaa, Cvens mier Catarebuli auditis safuZvelze gamovxatoT mosazreba warmodgenili finansuri angariSgebis Sesaxeb. Cven auditi CavatareT auditis saerTaSoriso standartebis Sesabamisad. es standartebi moiTxovs, rom Cveni samuSao Seesabamebodes eTikis normebs da auditis imgvarad dagegmvasa da Catarebas, rom miviRoT gonivruli rwmuneba imisa, Seicavs Tu ara aRniSnuli finansuri angariSgeba arsebiT uzustobebs. auditi moicavs garkveuli procedurebis Catarebas finansur angariSgebaSi warmodgenil Tanxebsa da ganmartebebze auditoruli mtkicebulebis mosapoveblad. SerCeuli procedurebi damokidebulia auditoris profesiul msjelobaze, romelic moicavs finansur angariSgebaSi TaRliTobis an Secdomis Sedegad warmoqmnili arsebiTi uzustobis riskebis Sefasebas. am riskebis Sefasebis procesSi, auditori ganixilavs Sida kontrolis sistemas da finansur angariSgebis samarTlian da utyuar asaxvas im mizniT rom, SeimuSaos auditis procedurebi, romlebic Seesabameba konkretul garemoebebs, da ara im mizniT, rom gamoxatos mosazreba klientis Sida kontrolis efeqturobis Sesaxeb. auditi aseve gulisxmobs finansuri angariSgebis momzadebisas xelmZRvanelobis mier gamoyenebuli buRaltruli aRricxvis principebisa da mniSvnelovani buRaltruli Sefasebebis sisworis
mikrosafinanso organizacia Sps “izikred jorjia” finansuri mdgomareobis angariSgeba 2010 wlis 31 dekembris mdgomareobiT
finansuri mdgomareobis angariSgebis wakiTxva unda moxdes SeniSvnebTan erTad, romlebic warmoadgens finansuri angariSgebis Semadgenel nawils.
6
SeniSvna 2010
’000 lari 2009
’000 lari
aqtivebi
fuladi saxsrebi da maTi eqvivalentebi 10 165 147klientebze gacemuli sesxebi 11 4,676 2,810
ZiriTadi saSualebebi da aramaterialuri aqtivebi 12 527
548
gadavadebuli sagadasaxado aqtivi 9 17 -
sxva aqtivebi 13 145 9
sul aqtivebi 5,530 3,514
valdebulebebi
sesxebi 14 1,932 929
gadasaxdeli mogebis gadasaxadi 144 35gadavadebuli sagadasaxado valdebuleba 9 -
5
sxva valdebulebebi 15 43 33
sul valdebulebebi 2,119 1,002
sakuTari kapitali
sawesdebo kapitali 16 2,313 2,313
gaunawilebeli mogeba 1,098 199
sul kapitali 3,411 2,512
sul kapitali da valdebulebebi 5,530 3,514
mikrosafinanso organizacia Sps “izikred jorjia” fuladi saxsrebis moZraobis angariSgeba 2010 wlis 31 dekembris mdgomareobiT
fuladi saxsrebis moZraobis angariSgebis wakiTxva unda moxdes SeniSvnebTan erTad, romlebic warmoadgens finansuri angariSgebis Semadgenel nawils.
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SeniSvna
2010
’000 lari
2008 wlis 21 noembridan
(daarsebis dRe) 2009 wlis 31
dekembris mdgomareobiT
‘000 lari
fuladi saxsrebi saoperacio saqmianobidan
saangariSgebo periodis mogeba 899 199
koreqtireba:
gaufasurebis zarali 141 -
gacvliTi kursiT gamowveuli wminda mogeba (103) (30)
cveTa 47 26
saprocento Semosavali (1,664) (277)
saprocento xarji 207 11
mosakreblebi da sakomisio Semosavali (178) (100)
mosakreblebi da sakomisio xarjebi 10 18
mogebis gadasaxadi 159 40
saoperacio aqtivebis zrda
klientebze gacemuli sesxebi (1,799) (2,734)
sxva aqtivebi (136) (9)
saoperacio valdebulebebis zrda
sxva valdebulebebi 10 33
miRebuli procentebi, mosakreblebi da sakomisioebi 1,737 331
gadaxdili procentebi, mosakreblebi da sakomisioebi (217) (29)
gadaxdili mogebis gadasaxadi (72) -saoperacio saqmianobisTvis gamoyenebuli fuladi saxsrebi (959) (2,521)
fuladi saxsrebi sainvesticio saqmianobidan
ZiriTadi saSualebebis SeZena (26) (574)sainvesticio saqmianobisTvis gamoyenebuli fuladi saxsrebi (26) (574)
fuladi saxsrebi finansuri saqmianobidan
sawesdebo kapitalis gamoSvebiT miRebuli amonagebi - 2,313
sesxebidan miRebuli fuladi saxsrebi 1,003 929
fuladi saxsrebi finansuri saqmianobidan 1,003 3,242
fuladi saxsrebis da maTi eqvivalentebis wminda zrda 18 147fuladi saxsrebi da maTi eqvivalentebi saaangariSgebo periodis dasawyisisTvis 147
-
fuladi saxsrebi da maTi eqvivalentebi saangariSgebo periodis bolosTvis 10 165
147
mikrosafinanso organizacia “izikred saqarTvelo” kapitalSi cvlilebebis angariSgeba 2010 wlis 31 dekembrის mdomareobiT
kapitalSi cvlilebebis angariSgebis ganxilva unda moxdes SeniSvnebTan erTad, romlebic warmoadgens finansuri angariSgebis Semadgenel nawils.
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sawesdebo kapitali
gaunawilebeli mogeba sul kapitali
’000 lari ’000 lari ’000 lari
naSTi 2008 wlis 21 noembris mdgomareobiT - -
-
sruli Semosavali saangariSgebo periodisTvis
saangariSgebo periodis mogeba - 199 199sruli Semosavali saangariSgebo periodisTvis - 199
199
kapitalSi aRricxuli tranzaqciebi damfuZneblebTan
sawesdebo kapitalis zrda 2,313 - 2,313mTliani tranzaqciebi damfuZneblebTan 2,313 -
2,313
naSTi 2009 wlis 31 dekemberis mdgomareobiT 2,313 199
2,512
naSTi 2010 wlis 1 ianvris mdgomareobiT 2,313 199 2,512sruli Semosavali saangariSgebo periodisTvis
saangariSgebo periodis mogeba - 899 899sruli Semosavali saangariSgebo periodisTvis - 899 899naSTi 2010 wlis 31 dekembris mdgomareobiT 2,313 1,098 3,411
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1 organizaciis Sesaxeb
(a) saqmianobis ZiriTadi mimarTulebebi mikrosafinanso organizacia Sps “izikred jorjia” (SemdgomSi “kompania”) daarsda 2008 wlis 21 noembers, raTa uwyvetad uzrunvelyos sesxis gacemis momsaxureba im individualur mewarmeebze, romelTac ar gaaCniaT SesaZlebloba miiRon sakredito momsaxureba Cveulebrivi sabanko sistemis meSveobiT. kompania exmareba saqarTvelos ekonomikis ganviTarebas mcire biznesis dafinansebiT, raTa ganviTardes biznesi da gaumjobesdes ekonomikuri situacia. kompania daregistrirebuli iqna saqarTvelos erovnuli bankis mier 2009 wlis 20 Tebervals da misi iuridiuli misamarTia saqarTvelo, Tbilisi, mickeviCis q. # 64. kompaniis damfuZnebeli aris Sps “laponeto komerciali” da upirvelesi makontrolebeli mxare aris elena papaqristodolou fsintrou. 2010 da 2009 wlebis 31 dekembris mdgomareobiT kompaniis damfuZneblebis struqtura Semdegnairad gamoiyureboda:
2010damfuZneblis
wili, %
2009damfuZneblis
wili, %
Sps “laponeto komerciali” 51.0% 51.0%
laerti zubadalaSvili 25.0% 25.0%
kaxaber kaxiani 15.0% 15.0%
nodar dauSvili 9.0% 9.0% 100.00% 100.00%
operaciebi dakavSirebul mxareebTan warmodgenilia me-20 SeniSvnaSi.
(b) biznes garemo saqarTveloSi saqarTveloSi mimdinare politikuri da ekonomikuri cvlilebebi zemoqmedebas axdens sawarmoTa saqmianobaze. saqarTvelosa da ruseTs Soris arsebulma konfliqtma Seqmna damatebiTi gaurkvevloba. saqarTvelosa da ruseTis federacias Soris politikuri, ekonomikuri Tu biznes garemos negatiuri cvlilebebis gamo kompaniis muSaoba da aqtivebi riskis qveS SeiZleba aRmoCndes. Sesabamisad, saqarTveloSi saqmianoba iseTi riskis Semcvelia, romelic Cveulebriv ar aris damaxasiaTebeli sxva bazrebisaTvis. amasTan, kapitalisa da sakredito bazris Semcirebis Sedegad garemoSi ekonomikuri gaurkvevloba kidev ufro gaizarda. finansuri angariSgeba warmogvidgens xelmZRvanelobis mosazrebas imis Sesaxeb, Tu rogor zemoqmedebs kompaniis saqmianobasa da finansur mdgomareobaze qveyanaSi arsebuli biznes garemo. momavali biznes garemo, SesaZloa, gansxvavdebodes xelmZRvanelobis Sefasebebisgan.
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2 momzadebis safuZvlebi
(a) Sesabamisobis angariSgeba TandarTuli finansuri angariSgeba momzadebulia finansuri angariSgebis saerTaSoriso standartebis (,,fass“) Sesabamisad.
(b) Sefasebis safuZvlebi finansuri angariSgeba momzadda istoriuli Rirebulebis koncefciis Sesabamisad.
(g) funqciuri da warsadgeni valuta saqarTvelos erovnuli valuta aris lari, romelic aris kompaniis funqciuri valuta da valuta, romelSic winamdebare finansuri angariSgeba aris warmodgenili. larSi warmodgenili yvela finansuri informacia damrgvalebulia uaxloes aTasamde.
(d) daSvebebis da Sefasebebis gamoyeneba xelmZRvanelobam gaakeTa rigi daSvebebi da gamoTqva varaudi aqtivebis, valdebulebebis, pirobiTi aqtivebisa da valdebulebebis aRricxvasTan dakavSirebiT am finansuri angariSgebis saerTaSoriso standartebTan SesabamisobaSi momzadebis mizniT. faqtobrivi Sedegebi SesaZlebelia gansxvavdebodes aRniSnuli Sefasebebisgan. ufro konkretulad informacia Sefasebebis arasarwmunoobis da saaRricxo politikis gamoyenebis dros arsebuli mniSvnelovani daSvebebis Sesaxeb aRwerilia me-11 SeniSvnaSi, romelic exeba sesxebis gaufasurebis Sefasebas.
3 arsebiTi saaRricxvo politika qvemoT mocemulia is arsebiTi saaRricxvo politika, romelic Tanmimdevrulad iqna gamoyenebuli finansur angariSgebaSi warmodgenili yvela periodis mimarT.
(a) ucxouri valuta
(i) finansuri operaciebi ucxour valutaSi finansuri operaciebi ucxour valutaSi konvertirdeba larSi operaciis Sesabamisi TariRisTvis arsebuli gacvliTi kursiT. angariSgebis Sedgenis TariRisTvis ucxour valutaSi denominirebuli fuladi aqtivebisa da valdebulebebis funqciur valutaSi konvertacia xorcieldeba am TariRisTvis dadgenili gacvliTi kursiT. fulad aqtivebsa da valdebulebebTan dakavSirebuli konvertaciis Sedegad miRebuli
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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mogeba/zarali aris sxvaoba amortizirebul Rirebulebas, funqciur valutaSi periodis dasawyisSi, romelic dakoreqtirebulia efeqturi procentis da gadaxdebis gaTvaliswinebiT periodis ganmavlobaSi, da amortizirebul Rirebulebas Soris ucxour valutaSi, dakonvertirebuls saangariSgebo TariRisTvis arsebuli kursiT. ucxour valutaSi samarTliani RirebulebiT dafiqsirebuli ara-fuladi aqtivebisa da valdebulebebis funqciur valutaSi konvertacia xdeba im dRis kursiT, roca moxda samarTliani Rirebulebis gansazRvra. konvertaciis dros valutis gacvliT gamowveuli sxvaoba aisaxeba mogeba-zaralis angariSebze. ucxour valutaSi istoriuli RirebulebiT dafiqsirebuli ara-fuladi aqtivebisa da valdebulebebis funqciur valutaSi konvertacia xdeba operaciis ganxorcielebis momentisaTvis dadgenili gacvliTi kursiT.
(b) finansuri instrumentebi (i) klasifikacia
sesxebi da moTxovnebi warmoadgenen arawarmoebul finansur aqtivebs, fiqsirebuli an gansazRvradi gadaxdebiT, romlebic ar arian qvotirebuli aqtiur bazarze. fuladi saxsrebi da maTi eqvivalentebi Seadgenen fuladi saxsrebis naSTebs da moTxovnamde depozitebs sami Tvis an naklebi dafarvis vadiT. sesxebi warmoadgenen arawarmoebul finansur valdebulebebs, fiqsirebuli an gansazRvradi gadaxdebiT, romlebic ar arian qvotirebuli aqtiur bazarze.
(ii) aRiareba finansuri aqtivebisa da valdebulebebis aRiareba finansuri mdgomareobis angariSgebaSi warmoebs im momentidan, ra momentidanac kompania gaxdeba instrumentis saxelSekrulebo pirobebis mxare. finansuri aqtivebis standartuli SeZena aRiricxeba safasuris gadaxdis dRes.
(iii) Sefaseba finansuri aqtivis an valdebulebis Tavdapirveli Sefaseba xorcieldeba samarTliani RirebulebiT, damatebuli tranzaqciis Rirebuleba, romelic pirdapir ukavSirdeba finansuri aqtivis an valdebulebis SeZenas an gamoSvebas. Tavdapirveli aRiarebis Semdeg finansuri aqtivebi fasdeba amortizebuli RirebulebiT efeqturi saprocento ganakveTis meTodis gamoyenebiT. yvela finansuri valdebuleba aRiricxeba amortizirebuli RirebulebiT.
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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amortizacirebuli Rirebulebis daTvla warmoebs finansuri aqtivebis da valdebulebis Tavdapirvel Rirebulebas gamoklebuli ZiriTadi gadaxdebi, damatebuli an gamoklebuli erToblivi amortizacia, gamoTvlili efeqturi saprocento ganakveTis daricxvis meTodis saSualebiT, romelic warmoadgens sxvaobas Tavdapirvel aRiarebul Tanxasa da vadis bolos arsebul Tanxas Soris, Semcirebuli gaufasurebis TanxiT. fasnamati da fasdaTmoba, Tavdapirveli saoperacio xarjebis CaTvliT, CarTulia Sesabamisi instumentis sabalanso RirebulebaSi da amortizirdeba efeqturi saprocento ganakveTis safuZvelze.
(iv) samarTliani Rirebulebis Sefasebis principebi samarTliani Rirebuleba is Tanxaa, romlezec aqtivis gadacvla SesaZlebelia an romliTac valdebuleba SeiZleba daifaros Sefasebis dRes mcodne da survilis mqone damoukidebel mxareebs Soris garigebis safuZvelze. kompania instrumentis samarTlian Rirebulebas gansazRvravs mocemul instrumentis moqmed bazarze qvotirebuli fasiT. Bbazari moqmedad iTvleba, Tu qvotirebuli fasi Tavisuflad da regularulad aris xelmisawvdomi da wardmoadgens damoukidebel mxareebs Soris garigebis safuZvelze faqtobriv da regularulad warmoebul sabazro tranzaqciebis fass. Tu finansuri instrumentis bazari moqmedi ar aris, kompania samarTlian Rirebulebas gansazRvravs Sefasebis meTodis gamoyenebiT. Sefasebis amgvari meTodebi moicavs miTiTebas mcodne da survilis mqone damoukidebel mxareTa Soris axlo warsulSi ganxorcielebul sabazro operaciebze (maTi arsebobis SemTxvevaSi), arsebiTad msgavsi instrumentebis mimdinare sabazro fasebze, diskontirebuli fuladi nakadebis analizebze da ofciuri faswarmoqmnis modelebze da sxva meTodebze, romlebsac bazris monawileebi Cveulebriv iyeneben mocemuli instrumentis fasis gansazRvris mizniT. SerCeuli Sefasebis meTodi maqsimalurad iyenebs sabazro resursebs, minimalurad eyrdnoba kompaniisTvis damaxasiaTebel gaangariSebebs, iTvaliswinebs yvela im faqtors, romlebsac bazris monawileebi fasis dadgenisas miiRebdnen mxedvelobaSi, da Seesabameba finansuri instrumentebs Sefasebis miRebul ekonomikur meTodebs. Sefasebis meTodebis resursebi gonivrulad asaxavs sabazro molodinebs da mocemuli finansuri riskisTvis damaxasiaTebeli riskebisa da ukugebis faqtorebis moculobebs. Tavdapirveli aRiarebisas ama Tu im finansuri instrumentis samarTliani Rirebulebis saukeTeso mtkicebulebaa garigebis fasi, anu gadaxdili an miRebuli anazRaurebis samarTliani Rirebuleba, Tu am instrumentis samarTliani Rirebuleba ar dasturdeba imave instrumentze dakvirvebad mimdinare sabazro garigebebTan (e.i. modifikaciis an gadafuTvis gareSe) Sedarebis safuZvelze an im Sefasebis meTodis safuZvelze, romlis cvladebic moicavs mxolod dakvirvebadi bazrebis monacemebs. roca garigebis fasi uzrunvelyofs Tavdapirveli aRiarebisas samarTliani Rirebulebis saukeTeso mtkicebulebas, finansuri instrumenti jer garigebis fasiT fasdeba, xolo am fassa da Sefasebis meTodiT miRebul Tavdapirvel Rirebulebas Soris nebismieri sxvaoba Semdeg saTanado wesiT aRiardeba mogebaSi an zaralSi instrumentis saeqspluatacio vadis
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ganmavlobaSi, magram ara ugvianes im droisa, roca Sefaseba mTlianad dasruldeba dakvirvebadi bazris monacemebiT an garigeba daixureba.
(v) mogeba an zarali Semdgomi Sefasebisas amortizebuli RirebulebiT aRricxul finansur aqtivebTan da pasivebTan dakavSirebiT, mogeba an zarali mogeba-zaralSi aRiardeba finansuri aqtivis an pasivis aRiarebis gauqmebisas an gaufasurebisas, da amortizaciis procesSi.
(vi) aRiarebis Sewyveta finansuri aqtivis aRiarebis Sewyveta xdeba maSin, roca finansuri aqtividan Semosul fulad nakadebTan dakavSirebuli saxelSekrulebo uflebebis vada amoiwureba an roca kompania gaasxvisebs aRniSnuli finansuri aqtivis sakuTrebidan gamomdinare arsebiTad yvela risksa da sargebels an roca kompania arc gadascems da arc itovebs aqtivis flobasTan dakavSirebul mniSvnelovan riskebsa da sargebels da agrZelebs gadacemuli aqtivis kontrols. amgvari gasxvisebiT Seqmnili an darCenili nebismieri ufleba da valdebuleba aRiardeba calke aqtivebad an valdebulebebad. finansuri valdebulebis aRiarebis Sewyveta xdeba misi dafarvisas. garda amisa, kompania wyvets garkveuli aqtivebis aRiarebas uimedod miCneuli aqtivebis naSTebis Camowerisas.
(vii) CaTvla finansuri aqtivebisa da valdebulebebis CaTvla da finansuri mdgomareobis angariSgebaSi wminda Tanxis asaxva warmoebs maSin, rodesac arsebobs aRiarebuli Tanxebis CaTvlis iuridiuli ufleba da arsebobs ganzraxva, rom moxdes CaTvla an aqtivis realizacia da valdebulebis dafarva erTdroulad.
(g) ZiriTadi saSualebebi da aramaterialuri aqtivebi (i) akuTrebaSi arsebuli aqtivebi
ZiriTadi saSualebebi da aramaterialuri aqtivebi aisaxeba TviTRirebulebiT dagrovili cveTisa/amortizaciisa da gaufasurebis danakargebis gamoklebiT. Tu ZiriTadi saSualeba iseTi msxvili komponentebisagan Sedgeba, romelTac sxvadasxva sasargeblo moxmarebis vada aqvT, komponentebis asaxva xdeba cal-calke.
(ii) ijariT miRebuli aqtivebi yvela ijara warmoadgens saoperacio ijaras da ijariT miRebuli aqtivebis aRiareba ar xdeba finansuri mdgomareobis angariSgebaSi.
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(iii) cveTa cveTa/amortizacia aisaxeba mogeba-zaralSi wrfivi meTodis gamoyenebiT calkeuli aqtivis sasargeblo moxmarebis vadis ganmavlobaSi. cveTis/amortizaciis daricxva iwyeba ZiriTadi saSualebis SeZenis momentidan. miwas ar ericxeba cveTa/amortizacia. sasargeblo mosaxurebis miaxloebiTi vadebi mocemulia qvemoT:
- Senobebi 20 weli
- aramaterialuri aqtivebi 5 weli
- sxva 3 weli
(d) gaufasureba (i) amortizebuli RirebulebiT aRricxuli finansuri aqtivi
amortizebuli RirebulebiT aRricxuli finansuri aqtivebi Sedgeba sesxebisagan da sxva misaRebi Tanxebisagan (“sesxebi da moTxovnebi”). kompania regularulad ganixilavs sakuTar sesxebs da moTxovnebs gaufasurebis Sefasebis mizniT. sesxis an moTxovnis gaufasureba xdeba da gaufasurebis zarali warmoiqmneba mxolod da mxolod maSin, Tu arsebobs im gaufasurebis saimedo mtkicebuleba, romelic gamowveulia erTi an ramdenime im movleniT, romelic/romlebic moxda sesxis an moTxovnebis Tavdapirveli aRiarebis Semdeg da amgvarma movlenam (an movlenebma) zegavlena iqonia sesxis momavali periodis savaraudo fulad nakadebze, romlis sarwmunod gaangariSebac SesaZlebelia. obieqturi mtkicebuleba imis Taobaze, rom finansuri aqtivebi gaufasurda, moicavs msesxeblis mier sesxis Tanxis gadauxdelobas an sesxTan dakavSirebuli sxva valdebulebisa Tu pirobis darRvevis SemTxvevas, sesxis restruqturizacias an avansis gacemas iseTi pirobebiT, romlebsac kompania sxva SemTxvevaSi ar gaakeTebda, niSnebs imis Taobaze, rom msesxebeli an Tavmdebi gakotrda, fasiani qaRaldisTvis aqtiuri bazris gaqrobas, uzrunvelyofis gaufasurebas an aqtivebis jgufTan dakavSirebul sxva SesamCnev monacemebs, magaliTad, jgufSi Semavali msesxeblebis gadaxdis maCvenebelSi uaryofiT cvlilebebs, an ekonomikur cvlilebebs, romlebic dakavSirebulia jgufSi Semavali msesxeblebis mier valdebulebebis SeusruleblobasTan. kompania upirvelesad afasebs imas, arsebobs Tu ara gaufasurebis obieqturi mtkicebuleba individualurad sesxebisa da moTxovnebisaTvis, romlebic individualurad mniSvnelovania da arsebobs Tu ara gaufasurebis obieqturi mtkicebuleba individualurad da koleqtiurad sesxebisa da moTxovnebisaTvis, romlebic ar aris individualurad mniSvnelovani. Tu kompania gansazRvravs, rom ar arsebobs individualurad Sefasebuli sesxebis an moTxovnebis (miuxedavad imisa, mniSvnelovania Tu ara) gaufasurebis obieqturi mtkicebuleba, kompanias sesxi Seaqvs msgavsi sakredito riskebis mqone sesxebsa da moTxovnebSi da gaufasurebis TvalsazrisiT erToblivad afasebs maT. sesxebi da moTxovnebi, romlebic individualurad fasdeba gaufasurebis kuTxiT da romelTaTvisac
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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gaufasurebis zaralis aRiareba xdeba da grZeldeba gaufasurebis erToblivi Sefasebisas, mxedvelobaSi ar miiReba. im SemTvevaSi, Tu arsebobs sesxTan an moTxovnasTan dakavSirebiT gaufasurebis zaralis dadgomis obieqturi mtkicebuleba, am zaralis odenoba ganisazRvreba, rogorc sxvaoba sesxis an moTxovnis sabalanso Rirebulebasa da sesxis an moTxovnis, maT Soris Tavdapirveli efeqturi saprocento ganakveTiT diskontirebuli garantiebidan da uzrunvelyofidan amoRebadi momavali fuladi nakadebis, mimdinare Rirebulebas Soris. mosalodneli fuladi nakadebis gaangariSebis safuZvels warmoadgens xelSekrulebiT gaTvaliswinebuli fuladi nakadebi da mimdinare ekonomikuri pirobebis amsaxveli Sesabamisi SesamCnevi monacemebis safuZvelze dakoreqtirebuli istoriuli zarali. sesxebsa da moTxovnebTan dakavSirebuli gaufasurebis zarali aRiarebulia mogeba-zaralis angariSgebaSi da koreqtirdeba im SemTxvevaSi, Tu aRdgeniTi Rirebulebis Semdgomi zrda SeiZleba obieqturad ukavSirdebodes aRniSnuli gaufasurebis zaralis aRiarebis Semdeg momxdar movlenas. maSin, rodesac sesxis amoReba SeuZlebelia, xdeba misi Camowera sesxis gaufasurebis rezervebis mimarT. kompania Camowers sesxis darCenil nawils (da sesxis gaufasurebis Sesabamis rezervs), rodesac xelmZRvaneloba daadgens, rom SeuZlebelia sesxis amoReba da rodesac dasruldeba yvela is qmedeba, romelic gamiznuli iyo sesxis amosaRebad.
(ii) arafinansuri aqtivebi gadavadebuli gadasaxadebis garda, kompaniis sxva arafinansuri aqtivebis Sefaseba xdeba TiToeuli saaangariSgebo TariRisTvis imis dasadgenad, arsebobs Tu ara gaufasurebis niSani. aqtivebis aRdgeniTi Rirebuleba ganisazRvreba, rogorc Semdegi ori Rirebulebidan ufro maRali: aqtivis gamoyenebiTi Rirebuleba da misi samarTliani Rirebuleba realizaciis xarjebis gamoklebiT. gamoyenebiTi Rirebulebis Sefasebisas samomavlo saangariSo fuladi nakadebi diskontirdeba maT mimdinare Rirebulebamde, dabegvramde arsebuli diskontirebis ganakveTis gamoyenebiT, romelic asaxavs fulis droiTi Rirebulebis mimdinare sabazro Sefasebebs da aqtivisTvis damaxasiaTebel riskebs. im aqtivTan dakavSirebiT, romelsac ar Semoaqvs fuladi nakadebi, anazRaurebadi Rirebuleba ganisazRvreba fuladi nakadebis warmomqmneli im erTeulisaTvis, romelsac aRniSnuli aqtivi miekuTvneba. gaufasurebis zaralis aRiareba xdeba maSin, roca aqtivis an misi fuladi nakadis warmomqmneli erTeulis sabalanso Rirebuleba gadaaWarbebs mis aRdgeniT Rirebulebas. arafinansur aqtivebTan dakavSirebuli gaufasurebis yvela zarali aisaxeba mogeba-zaralSi da koreqtirdeba mxolod im SemTxvevaSi, Tu moxda cvlileba anazRaurebadi Rirebulebis gansazRvrisas gamoyenebul monacemebSi. koreqtirebuli gaufasurebis zarali koreqtirdeba mxolod im zomiT, rom aqtivis sabalanso Rirebulebam ar gadaaWarbos mis anazRaurebad Rirebulebas, romelic ganisazRvreba, cveTisa Tu amortizaciis gamoqviTviT, Tu ar moxdeboda gaufasurebis zaralis aRiareba.
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(e) sawesdebo kapitali
sawesdebo kapitali klasificirebulia rogorc sakuTari kapitali. sawesdebo kapitalTan dakavSirebuli dividendebis asaxva xorcieldeba gaunawilebeli mogebis ganawilebis punqtSi maTi gamocxadebis periodisaTvis.
(v) dabegvra
mogebis gadasaxadi warmoadgens mimdinare da gadavadebul gadasaxadebs. mimdinare sagadasaxado xarji aris mosalodneli gadasaxadi dasabegr Semosavalze wlis ganmavlobaSi, im sagadasaxado ganakveTebis gamoyenebiT, romlebic moqmedebs an arsebiTad moqmedebs saangariSgebo TariRisTvis, agreTve, wina wlebSi gadaxdili nebismieri gadasaxadis koreqcia. gadavadebuli gadasaxadis daTvla warmoebs sabalanso uwyisis valdebulebis meTodis gamoyenebiT, im droebiTi sxvaobebis uzrunvelyofiT, romlebic arsebobs finansuri angariSgebis miznebisaTvis gamoyenebuli aqtivebisa da valdebulebebis sabalanso Rirebulebebsa da sagadasaxado miznebisaTvis gamoyenebul Tanxebs Soris. im aqtivebisa da valdebulebebis droebiTi cvlilebebi Tavdapirveli periodisaTvis, romlebic ar zemoqmedebs arc saaRricxvo da arc dasabegr mogebaze, ar iqneba gaTvaliswinebuli. mocemuli gadavadebuli gadasaxadis Tanxa damokidebulia aqtivebisa da valdebulebebis realizaciis an dafarvis mosalodnel wesze, im sagadasaxado ganakveTebis gamoyenebiT, romlebic moqmedebs an arsebiTad moqmedebs momzadebis dRes. gadavadebuli sagadasaxado aqtivis aRiareba xdeba mxolod im SemTxvevaSi, Tu arsebobs momavalSi dasabegri Semosavlebis miRebis albaToba, romlic mimarTac SesaZlo iqneba droebiTi sxvaobebis, gamouyenebeli sagadasaxado zaralisa da kreditis utilizireba. gadavadebuli sagadasaxado aqtivebi mcirdeba, Tu aRar aris mosalodneli, rom moxdeba Sesabamisi sagadasaxado SeRavaTis realizeba. gadavadebuli sagadasaxado aqtivis da valdebulebebis gaqviTva SeiZleba moxdes mxolod iuridiuli uflebis arsebobis SemTxvevaSi, raTa gaiqviTos mimdinare mogebis gadasaxadis aqtivebi da valdebulebebi, maSin rodesac es gadasaxadebi daricxulia erT da imave sagadasaxado inspeqciis mxridan erT sawarmoze, an sxvadasxva sawarmoze, Tu maT surT daaricxon mimdinare sagadasaxado aqtivebi da valdebulebebi wminda RirebulebiT, unda moaxdinon sagadasaxado aqtivebis da valdebulebebis realizacia erTdroulad.
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(z) Semosavlisa da xarjis aRiareba saprocento Semosavalis da xarjis aRiareba xdeba mogeba-zaralSi efeqturi saprocento ganakveTis meTodis gamoyenebiT.
sesxis gacemis sakomisio, sesxis momsaxurebis sakomisio da sxva sakomisioebi, romlebic warmoadgens sesxis zogadi Semosavlianobis ganuyofel nawils, dakavSirebul pirdapir xarjebTan erTad, eqvemdebareba gadavadebas da amortizacias saprocento Semosavlis mimarT finansuri instrumentis mosalodneli sargeblianobis vadis ganmavlobaSi, efeqturi saprocento ganakveTis meTodis saSualebiT.
sxva mosakreblebis, sakomisioebis da sxva Semosavlis da xarjis aRiareba xdeba Sesabamisi momsaxurebis gawevisas.
saoperacio ijarasTan dakavSirebuli xarjebi aRiardeba mogeba-zaralSi wrfivi meTodis gaTvaliswinebiT saoperacio ijaris vadis amowurvamde.
(T) axali standartebi da axsna-ganmartebebi, romlebic jer ar aris danergili
mTeli rigi standartebi, agreTve, cvlilebebi standartebsa da axsna-ganmartebebSi jer kidev ar moqmedebs 2010 wlis 31 dekembris mdgomareobiT. amdenad, aRniSnuli finansuri angariSgeba maTi gamoyenebis gareSe momzadda. maTgan kompaniis saqmianobaze potenciurad zegavlenas moaxdens CamonaTvalSi mocemuli standartebi. kompania danergavs aRniSnul standartebs maTi ZalaSi SesvlisTanave. Sesworebuli bass 24 ”dakavSirebul mxareTa ganmartebiTi SeniSvnebi”
(2009) warmoadgens sabaziso wardgenis moTxovnebisgan ganTavisuflebas dakavSirebul mxareTa ganmartebiT SeniSvnebTan, naSTebTan da agreTve valdebulebebTan mimarTebaSi saxelmwifo organizaciebisTvis. damatebiT, standarti iyo Sesworebuli, raTa gamartivebuliyo wardgenis zogierTi miTiTebebi, romelic adre ar iyo saTanado. Sesworebuli standartis gamoyeneba unda moxdes retrospeqtiulad wliuri periodebisTvis 2011 wlis 1 ianvris Semdeg. kompanias jer ar Cautarebia analizi aRniSnuli cvilebebis savaraudo zegavlenisa kompaniis finansur mdgomareobasa da operaciebze.
fass 9 ”finansuri instrumentebebi” iqneba ZalaSi wliuri periodebisTvis 2013 wlis 1 iavridan. axali standarti gamoSvebuli iqna ramodenime nawilad da ganzraxulia, rom Secvalos bass 39 ”finansuri instrumentebi: aRiareba da Sefaseba”. fass 9-is pirveli nawili gamoSvebulia 2009 wlis noemberSi da exeba finansuri aqtivebis aRiarebasa da Sefasebas. meore nawili exeba finansuri valdebulebebis Sefasebas da klasifikacias, romelic gamoSvebulia 2010 wlis oqtomberSi. danarCeni nawili standartisa gamoSvebul iqneba 2011 wlis ganmavlobaSi. kompania acnobierebs, rom axal standarts Seaqvs bevri cvlileba finansuri intrumentebis aRricxvaSi da SesaZloa iqonios arsebiTi zegavlena kompaniis finansur angariSgebaze. am cvlilebebis gavlenis analizi Catardeba proeqtis ganmavlobaSi, mas Semdeg rac gamoSvebuli iqneba standartis danarCeni nawili. Kkompania ar apirebs am standartis adre danergvas.
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fass-Si Setanili sxvadasxva Sesworebebi mocemulia TiToeuli standartis safuZvelze. yvela cvlileba, romelic gamoiwvevs saaRricxvo cvlilebas warmodgenis, aRiarebis da Sefasebis mxriv, moqmedi gaxdeba arauadres 2011 wlis 1 ianvrisa. kompanias jer ar Cautarebia analizi aRniSnuli cvilebebis savaraudo zegavlenisa kompaniis finansur mdgomareobasa da operaciebze.
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4 wminda saprocento Semosavali
2010
’000 lari
2008 wlis 21 noembridan
(daarsebis dRe) 2009 wlis 31 dekembris mdgomareobiT ’000
lari
saprocento Semosavali klientebze gacemuli sesxebi 1,660 273 bankebSi ganTavsebuli saxsrebi 4 4 sul saprocento Semosavali 1,664 277
saprocento xarji – sesxebi (207) (11) wminda saprocento Semosavali 1,457 266
5 mosakreblebi da sakomisio Semosavali
2010
’000 lari
2008 wlis 21 noembridan
(daarsebis dRe) 2009 wlis 31 dekembris mdgomareobiT ’000
lari
sakomisio Semosavali winswrebiT dafaruli sesxebidan 177 89 sxva 1 11 178 100
6 gaufasurebis zarali
2010
’000 lari
2008 wlis 21 noembridan
(daarsebis dRe) 2009 wlis 31 dekembris mdgomareobiT ’000
lari
klientebze gacemuli sesxebi 141 -
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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7 saxelfaso xarjebi
2010
’000 lari
2008 wlis 21 noembridan
(daarsebis dRe) 2009 wlis 31 dekembris mdgomareobiT ’000
lari
TanamSromelTa xelfasebi 351 56
8 sxva saerTo administraciuli xarjebi
2010
’000 lari
2008 wlis 21 noembridan
(daarsebis dRe) 2009 wlis 31 dekembris mdgomareobiT ’000
lari
profesiuli momsaxurebis xarjebi 51 14 cveTa da amortizacia 47 26 sakomunikacio da sainformacio momsaxurebis xarjebi 15 7 dacvis xarjebi 13 4 reklamis da marketingis xarjebi 5 6 saofise maragebis xarji 4 2 ijaris xarjebi 2 4 gadasaxadebi (mogebis gadasaxadis garda) - 3 sxva xarjebi 41 17
178 83
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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9 mogebis gadasaxadi
2010
’000 lari
2008 wlis 21 noembridan (daarsebis
dRe) 2009 wlis 31 dekembris
mdgomareobiT ’000 lari
mimdinare periodis gadasaxadi
mimdinare periodi 181 35 181 35 gadavadebuli mogebis gadasaxadi droebiTi sxvaobebis warmoSoba da ukugatareba (22) 5 sul mogebis gadasaxadi 159 40
2010 wlisTvis mimdinare da gadavadebuli gadasaxadebis ganakveTi 15%-ia (2009: 15%).
(a) moqmed sagadasaxado ganakveTTan Sejereba:
2010
’000 lari
%
2009
’000 lari %
mogeba dabegvramde 1,058 100% 239 100%
mogebis gadasaxadi moqmedi ganakveTiT 159 15% 36 15% gamouqviTavi xarjebi - - 4 2%
159 15% 40 17%
(b) gadavadebuli sagadasaxado aqtivi da valdebuleba
droebiTi sxvaoba finansuri angariSgebis miznebisTvis gamoyenebuli aqtivebis da valdebulebebis sabalanso naSTebs da sagadasaxado miznebisTvis gamoyenebul Tanxebs Soris warmoSobs wminda gadavadebul sagadasaxado aqtivs da valdebulebas 2010 da 2009 wlebis 31 dekembris mdgomareobiT. droebiTi sxvaobebis moZraobebi 2010 da 2009 wlebis 31 dekembris mdgomareobiT wamodgenilia qvemoT:
lari ’000
NnaSTi
1 ianvari 2010 aRiarebuli
mogeba-zaralSi
naSTi
31 dekemberi 2010
klientebze gacemuli sesxebi - 21 21
ZiriTadi saSualebebi da aramaterialuri aqtivebi (5)
1
(4)
(5) 22 17
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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lari ’000 naSTi
21 noemberi 2008 aRiarebuli
mogeba-zaralSi
naSTi
31 dekemberi 2009
ZiriTadi saSualebebi da aramaterialuri aqtivebi - (5) (5)
10 fuladi saxsrebi da maTi eqvivalentebi
fuladi saxsrebi da maTi eqvivalentebi 31 dekembris mdgomareobiT Sedgeba Semdegi erTeulebisagan, rogorc es mocemulia fuladi saxsrebis moZraobis angariSgebaSi:
2010
’000 lari
2009
’000 lari
mcire salaro 148 125 bankSi ganTavsebuli saxsrebi reitingi B - 7 reitingi B+ 15 5 ureitingo 2 - moTxovnamde depozitebi reitingi B - 9 ureitingo - 1 sul fuladi saxsrebi da maTi eqvivalentebi 165 147
aRniSnuli reitingebi warmodgenilia fitC reitingi mixedviT. aranairi fuli da fuladi saxsrebi ar gaufasurebula. saprocento ganakveTis riski da finansuri aqtivebisa da valdebulebebis mgrZnobiarobis analizi warmodgenilia me-17 SeniSvnaSi.
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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11 klientebze gacemuli sesxebi
2010
’000 lari
2009
’000 lari
komerciuli sesxebi - sesxebi mcire kompaniebze 600 1,375 sesxebi fizikur pirebze sesxebi uzrunvelyofili uZravi qonebiT 3,725 973 samomxmareblo sesxebi 303 144 saavtomobilo sesxebi 189 318 sul sesxebi fizikur pirebze 4,217 1,435 klientebze gacemuli sesxebi bruto 4,817 2,810 gaufasurebis rezervi (141) - klientebze gacemuli sesxebi neto 4,676 2,810
2010 wlis 31 dekembris mdgomareobiT gaufasurebul sesxebze daricxuli procenti aris 82 aTasi lari. (2009 wlis 31 dekembris mdgomareobiT – nuli). 2010 wlis 31 dekembris mdgomareobiT sexebis gaufasurebis moZraoba klientebze gacemuli sesxebis klasebis mixedviT Semdegia:
komerciuli sesxebi
’000 lari
sesxebi fizikur pirebze
’000 lari
sul
’000 lari
naSTi wlis dasawyisSi - - - wminda cvlileba 20 121 141 naSTi wlis bolos 20 121 141
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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(a) sesxebis xarisxi sakredito portfelSi mocemuli cxrili gviCvenebs gacemuli sesxebis sakredito xarisxs komericul sakredito portfelSi 2010 wlis 31 dekembris mdgomareobiT:
sesxebi bruto
gaufasurebis rezervi
sesxebi neto
gaufasureba
bruto sesxebisa
’000 lari
’000
lari ’000 lari %
komerciuli sesxebi
sesxebi gaufasurebis individualuri maCveneblebis gareSe 432 - 432 - gaufasurebuli sesxebi: - 90 dRemde vadagadacileba 101 - 101 -
- 90 dReze meti da 1 welze naklebi vadagadacileba 67 20 47 29.9%
sul gaufasurebuli sesxebi 168 20 148 11.9% sul komerciuli sesxebi 600 20 580 3.3%
sesxebi fizikur pirebze
sesxebi uzrunvelyofili uZravi qonebiT
- ara vadagadacilebuli 3,128 - 3,128 - - 30 dRemde vadagadacileba 96 - 96 - - 30-89 dRe vadagadacileba 176 3 173 1.7% - 90-179 dRe vadagadacileba 68 7 61 10.3% - 180-360 dRe vadagadacileba 257 108 149 42.0%
sul sesxebi uzrunvelyofili uZravi qonebiT 3,725 118 3,607 3.2% samomxmareblo sesxebi - ara vadagadacilebuli 241 - 241 - - 30 dRemde vadagadacileba 25 - 25 - - 30-89 dRe vadagadacileba 37 1 36 2.7%
sul samomxmareblo sesxebi 303 1 302 0.3% saavtomobilo sesxebi - ara vadagadacilebuli 143 - 143 - - 30 dRemde vadagadacileba 24 - 24 - - 30-89 dRe vadagadacileba 18 - 18 - - 180-360 dRe vadagadacileba 4 2 2 50%
sul saavtomobilo sesxebi 189 2 187 1.1% sul sesxebi fizikur pirebze 4,217 121 4,096 2.9%
sul klientebze gacemuli sesxebi 4,817 141 4,676 2.9%
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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qvemoT mocemuli cxrili gviCvenebs gacemuli sesxebis sakredito xarisxs komericul sakredito portfelSi 2009 wlis 31 dekembris mdgomareobiT:
sesxebi bruto
gaufasurebis rezervi sesxebi neto
gaufasureba
bruto sesxebisa
’000 lari ’000 lari ’000 lari %
komerciuli sesxebi
sesxebi gaufasurebis individualuri maCveneblebis gareSe 1,291 - 1,291 - gaufasurebuli sesxebi: - 90 dRemde vadagadacileba 84 - 84 -
sul gaufasurebuli sesxebi 84 - 84 - sul komerciuli sesxebi 1,375 - 1,375 -
sesxebi fizikur pirebze
sesxebi uzrunvelyofili uZravi qonebiT - ara vadagadacilebuli 973 - 973 -
sul sesxebi uzrunvelyofili uZravi qonebiT 973 - 973 - samomxmareblo sesxebi - ara vadagadacilebuli 121 - 121 - - 30-89 dRe vadagadacileba 23 - 23 -
sul samomxmareblo sesxebi 144 - 144 - saavtomobilo sesxebi - ara vadagadacilebuli 318 - 318 -
sul saavtomobilo sesxebi 318 - 318 - sul sesxebi fizikur pirebze 1,435 - 1,435 -
sul klientebze gacemuli sesxebi 2,810 - 2,810 -
mikrosafinanso organizacia Sps ”izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi N2010 wlisN31Ndekembris
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(b) ZiriTadi daSvebebi gaufasurebis gamoTvlisTvis (i) komerciuli sesxebi
sesxebi gaufasurebulad iTvleba, rodesac finansuri aqtivis Tavdapirveli aRiarebis Semdeg arsebobs imis obieqturi safuZveli, rom erTi, an ramdenime garemoeba, romelTa saimedod Sefaseba SesaZlebelia, gavlenas axdens sesxebidan mosalodneli fuladi saxsrebis Semodinebaze. sesxebs, romelTac ar gaaCniaT gaufasurebis individualuri niSnebi, ar aqvT obieqturi gaufasurebis safuZveli, romelic konkretulad maT miekuTvneba. sesxis gaufasurebis obieqturi maCveneblebi moicavs:
sesxis xelSekrulebiT gansazRvruli vadagadacilebuli gadaxda
msesxeblis finasur mdgomareobaSi arsebiTi sirTuleebi
kompania komerciuli sesxebis gaufasurebis zarals gaiangariSebs gaufasurebul sesxTan dakavSirebuli momavali fuladi nakadebis analizisa da warsuli sesxis portfelis danakargis safuZvelze, romelTa mimarTac ar arsebobda gaufasurebis maCveneblebi gamocdilebaze dayrdnobiT. komerciul sesxebze gaufasurebis rezervis gansazRvrisas menejmentma gaiTvaliswina Semdegi:
warsuli danakargebis gamocdilebis safuZvelze ar arsebobs istoriuli gaufasurebis zaralis ganakveTi sesxebisTvis individualuri gaufasurebis maCveneblebis gareSe.
6-dan 12 Tvemde periodis saWiroeba Tanxis misaRebad uzrunvelyofis dasakuTrebisas.
am gamoTvlebSi cvlilebebs efeqti eqneba gaufasurebis zaralze. magaliTad, mosalodneli fuladi moZraobis wminda mimdinare RirebulebaSi gansxvaveba minus erTi procentiT, gamoiwvevs 2010 wlis 31 dekembris mdgomareobiT komerciuli sesxebis gaufasurebis rezervis gazrdas 6 aTasi lariT. (2009 wlis 31 dekembris mdomareobiT 14 aTasi lariT).
(ii) fizikuri pirebis sesxebi kompania awarmoebs fizikuri pirebis sesxebis gaufasurebis gamoTvlebs calkeuli tipebis sesxebisTvis istoriuli zaralidan gamomdinare. ZiriTadi daSvebebi gamoyenebuli fizikur pirebze gacemuli sesxebis gaufasurebis zaralis gansazRvraSi aris Semdegi:
zaralis migraciis ganakveTebi mudmivia da maTi gaangariSeba SesaZlebelia uZravi qonebiT uzrunvelyofili sesxebis, avto sesxebisa da sxva samomxmareblo sesxebis gasuli 12 Tvis ganmavlobaSi istoriuli zaralis migraciis modelis safuZvelze.
180-ze meti dRiT vadagadacilebul fizikur pirebze gacemul sesexebs eniWeba gaufasurebis 50%-iani albaToba.
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fizikur pirebze gacemuli sesxebis gaufasurebis zaralis gaangariSebisas gamoyenebuli mniSvnelovani daSvebebi iTvaliswinebs sesxis gaufasurebis Semdeg ganakveTebs: uZravi qonebiT uzrunvelyofili sesxebi – 3.2% samomxmareblo sesxebi – 0.3% avto sesxebi – 1.1% am gamoTvlebSi cvlilebas efeqti eqneba gaufasurebis zaralze. magaliTad, mosalodneli fuladi moZraobis wminda mimdinare Rirebulebis gansxvaveba minus sami procentiT, gamoiwvevs 2010 wlis 31 dekembris mdgomareobiT fizikur pirebze gacemuli sesxebis gaufasurebis rezervis gazrdas 41 aTasi lariT. (2009 wlis 31 dekembris mdomareobiT 14 aTasi lariT).
(g) uzrunvelyofis analizi qvemoT moyvanil cxrilSi asaxulia 2010 wlis 31 dekembris mdgomareobiT klientebze gacemuli sesxebi, gaufasurebis gamoqviTviT, uzrunvelyofis saxeebis mixedviT:
2010
’000 lari sakredito
portfelis %2009
’000 lari sakredito
portfelis %
uZravi qoneba 4,117 88% 2,400 85% avtomobilebi 219 5% 275 10% oqro da sauveliro nawarmi 203 4% 31 1% uzrunvelyofis gareSe 137 3% 104 4% sul 4,676 100% 2,810 100%
zemoT moyvanil cxrilSi naCvenebi Tanxebi asaxavs sesxebis sabalanso Rirebulebas da ara aucileblad uzrunvelyofis samarTlian Rirebulebas. 2010 wlis 31 dekembriT dasrulebuli wlis ganmavlobaSi kompaniam miiRo 84 aTasi laris (2009 weli: nuli) sabalaso Rirebulebis aqtivi komerciul sesxebze uzrunvelyofis saxiT dagiravebul obieqtebze kontrolis damyarebiT.
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(d) sesxis portfelis analizi samrewvelo dargebisa da geografiuli
adgilmdebareobis mixedviT sesxebi gacemulia saqarTveloSi mcxovreb klientebze, vinc muSaobs Semdeg ekonomikur seqtorebSi:
2010
‘000 lari
2009
’000 lari
sesxebi fizikur pirebze 4,096 1,435 vaWroba 417 768 momsaxureba 125 456 warmoeba 13 90 meurneoba 7 17
sxva 18 44 4,676 2,810
(e) mniSvnelovani dakreditebis koncentracia
2010 wlisa da 2009 wlis 31 dekembris mdgomareobiT arcerTi msesxeblis sesxis balansi ar aRemateba sakuTari kapitalis 10%-s.
(v) sesxebis dafarvis vadebi kompaniis sasesxo portfelis dafarvis vadis Sesaxeb informacia warmodgenilia me-17 (d) SeniSvnaSi, romelic asaxavs darCenil periods angariSgebis TariRidan saxelSekrulebo vadis dasrulebamde.
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12 ZiriTadi saSualebebi da aramaterialuri aqtivebi
‘000 lari miwa da
Senobebi sxva
sul
Rirebuleba
2010 wlis 1 ianvris mdgomareobiT 460 114 574 Sesyidva - 26 26 2010 wlis 31 dekembris mdgomareobiT 460 140 600 cveTa
2010 wlis 1 ianvris mdgomareobiT 9
17
26 cveTis daricxva 12 35 47 2010 wlis 31 dekembris mdgomareobiT 21 52 73 sabalanso Rirebuleba 2010 wlis 31 dekembris mdgomareobiT 439 88 527
‘000 lari miwa da
Senobebi sxva
sul
Rirebuleba
2008 wlis 21 noembris mdgomareobiT - - - Sesyidva 460 114 574 2009 wlis 31 dekembris mdgomareobiT 460 114 574 cveTa 2008 wlis 21 noembris mdgomareobiT - - - cveTis daricxva 9 17 26 2009 wlis 31 dekembris mdgomareobiT 9 17 26 sabalanso Rirebuleba 2009 wlis 31 dekembris mdgomareobiT 451 97 548
13 sxva aqtivebi
2010
’000 lari
2009
’000 lari
sxva moTxovnebi 9 5 sul sxva finansuri aqtivebi 9 5 dasakuTrebuli qoneba 84 - winaswargadaxdebi 46 4 winaswar gadaxdili sxva gadasaxadebi 4 - masalebi 2 - sul sxva arafinansuri aqtivebi 136 4 sul sxva aqtivebi 145 9
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14 sesxebi
winamdebare SeniSvna warmoadgens informacias sakontraqto pirobebis Sesaxeb sesxebisTvis, romlebsac ericxeba procenti da romelTa Sefaseba xorcieldeba amortizirebuli RirebulebiT. saprocento ganakveTis, likvidobisa da savaluto riskTan dakavSirebiT meti informaciis misaRebad, ixileT me-17 SeniSvna.
grZelvadiani valdebulebebi
2010
’000 lari
2009
’000 lari
arauzrunvelyofili sesxebi fizikuri pirebisgan 35 - uzrunvelyofili sabanko sesxebi - 870
moklevadiani valdebulebebi 35 870
uzrunvelyofili sabanko sesxebi 1818 -
arauzrunvelyofili sesxebi fizikuri pirebisgan 79 59
1,897 59
1,932 929
(a) vadebi da valdebulebis dafarvis sqema sesxebis naSTebis vadebi da pirobebi aris Semdegi:
31 dekemberi 2010 31 dekemberi 2009
’000 lari valuta
nominaluri saprocento ganakveTi
dafarvis TariRi
nominaluri Rirebuleba
sabalanso Rirebuleba
nominaluri Rirebuleba
sabalanso Rirebuleba
uzrunvelyofili sabanko sexi aSS 12.5% 2011 1,048 1,048 870 870uzrunvelyofili sabanko sexi evro 12.5% 2011 770 770 - -arauzrunvelyofili sesxi fizikuri pirisgan AaSS 8% 2011 71 71 59 59arauzrunvelyofili sesxi fizikuri pirisgan aSS 18%-24% 2012 35 35 - -arauzrunvelyofili sesxi fizikuri pirisgan lari 8% 2011 8 8 - -
1,932 1,932 929 929
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15 sxva valdebulebebi
2010
‘000 lari
2009
’000 lari
sxva valdebulebebi 2 3 sul sxva finansuri valdebulebebi 2 3 miRebuli avansebi 41 28 sxva sagadasaxado valdebulebebi - 2 sul sxva arafinansuri valdebulebebi 41 30 sul sxva valdebulebebi 43 33
16 kapitali
(a) sawesdebo kapitali sawarmos kapitali warmoadgens kompaniis safondo dokumentaciaSi arsebul nominalur kapitals.
(b) dividendebi
saqarTvelos kanonmdeblobis mixedviT, kompaniis gasanawilebeli rezervebi gaunawilebeli mogebis naSTamdea Semcirebuli, rogorc kompaniis fass-is Sesabamis finansur angariSgebaSia aRricxuli.
2010 wlis 31 dekembris mdgomareobiT kompanias hqonda gaunawilebeli mogeba, romelic Seadgenda 1,098 aTas lars (2009: 199 aTas lari).
17 riskis marTva riskebis marTva mikrosafinanso saqmianobis arsebiT nawilsa da kompaniis operaciebis mniSvnelovan elements warmoadgens. kompaniis winaSe arsebuli ZiriTadi riskebia sabazro riski, sakredito riski da likvidobis riski.
(a) riskis marTvis politika da procedurebi
kompaniaSi moqmedi riskis marTvis politikis mizania kompaniis winaSe arsebuli riskebis identificireba, analizi da marTva, saTanado riskebis limitebis daweseba, sakontrolo meqanizmis gansazRvra da riskebis donisa da limitebis dacvis regularuli monitoringi. riskebis marTvis politika da procedurebi regularulad gadaixedeba sabazro garemos, saukeTeso praqtikis safuZvelze SeTavazebuli produqtebisa da momsaxurebis gaTvaliswinebis mizniT. kompaniis sameTvalyureo sabWo zogadad pasuxismgebelia riskebis marTvis masStabis zedamxedvelobaze, ZiriTadi riskebis marTvis zedamxedvelobaze, riskebis marTvis politikasa da procedurebis gadaxedva-ganaxlebaze da arsebiTi zemoqmedebis damtkicebaze.
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xelmZRvaneloba pasuxismgebelia riskebis Semcirebisken mimarTuli zomebis monitoringsa da danergvaze, aseve imis uzrunvelyofaze, rom kompaniis operaciebi iyos dadgenili riskebis parametrebis farglebSi. aRmasrulebeli direqtori pasuxismgebelia riskis zogad marTvaze da Sesabamisobis uzrunvelyofis funqciebze, saerTo principebis da meTodebis danergvis uzrunvelyofaze, rogoricaa identificireba, Sefaseba, marTva da moxseneba rogorc finansuri, aseve arafinansuri riskebisa. aRmasurlebeli direqtori angariSs waradgens sameTvalyureo sabWos winaSe.
(b) sabazro riski sabazro riski warmoadgens finansuri instrumentebis samarTliani Rirebulebis an momavali fuladi nakadebis cvalebadobis risks, rac gamowveulia sabazro fasebis cvlilebiT. sabazro riski moicavs savaluto risks, saprocento ganakveTis risksa da sxva saxis safaso riskebs. sabazro riski warmoiSoba saprocento ganakveTebis Ria poziciebidan, savaluto da kapitalis finansuri instrumentebidan, romlebic reagirebs zogad da konkretul sabazro cvlilebebsa da sabazro fasebis ryevebze. sabazro riskebis marTvis mizania sabazro riskebis safrTxis marTva da kontroli misaRebi parametrebis safuZvelze, riskis amonagebis optimizaciis fonze. sabazro riskebis marTva mTliand mindobilia xelmZRvanelobaze. sabazro riskebs adgens xelmZRvaneloba.
(i) saprocento ganakveTis riski saprocento ganakveTis riski warmoadgens saprocento ganakveTebis ryevebis zegavlenis safrTxes finansuri instrumentebis portfelis Rirebulebaze an momaval fulad nakadebze. kompaniaze SesaZloa zemoqmedebdes finansuri poziciisa da naRdi fuladi nakadebis sabazro saprocento ganakveTebis cvlilebebi. saprocento zRvari SesaZloa gaizardos amgvari cvlilebebis Sedegad, Tumca SesaZloa Semcirdes kidec an ganapirobos zarali, Tu adgili eqneba moulodnel ryevebs. saprocento ganakveTis riski warmoiqmneba maSin, rodesac mocemuli periodis faqtiuri an mosalodneli aqtivebi metia an naklebia aRniSnuli periodis faqtiur an mosalodnel valdebulebebze. xelmZRvanelobas ar gaaCnia oficialuri politika imisa, Tu rogor gansazRvros, zemoqmedebis ra nawili unda iyos dakavSirebuli fiqsirebul saprocento ganakveTTan da ra nawili – cvlad saprocento ganakveTTan. Tumca, sesxebis zrdasTan erTad xelmZRvaneloba samarTliani msjelobis safuZvelze wyvets Tu romeli, fiqsirebuli Tu cvladi saprocento ganakveTi, aris metad misaRebi kompaniisTvis vadis bolomde mosalodneli periodis ganmavlobaSi.
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profili saangariSgebo TariRisaTvis kompaniis ganakveTiani finansuri instrumentebis saprocento ganakveTis profili iyo:
2010
’000 lari
2009
’000 lari
instrumentebi fiqsirebuli ganakveTiT
finansuri aqtivebi 4,676 2,810
finansuri valdebulebebi (1,932) (929)
2,744 1,881
saSualo saprocento ganakveTi qvemoT warmodgenili cxrilSi asaxulia Semosavliani aqtivebisa da valdebulebebis saSualo moqmedi saprocento ganakveTebi. es saprocento ganakveTebi asaxavs am aqtivebisa da valdebulebebis dafarvamde Semosavlianobis gasaSualoebul maCvenebels.
2010 2009
saSualo moqmedi saprocento ganakveTi %
saSualo moqmedi saprocento ganakveTi %
lari aSS dolari evro lari aSS dolari evro
Semosavliani aqtivebi
moTxovnamde depozitebi - - - - 3% -
klientebze gacemuli sesxebi 30% 34% 31% 30% 37% -
Semosavliani aqtivebi
nasesxebi saxsrebi 8% 12% 13% - 12% -
2010 da 2009 wlebis 31 dekembris mdgomareobiT Semosavliani aqtivebisa da valdebulebebis mgrZnobeloba saprocento ganakveTis ganfasebis riskis mimarT ar iyo mniSvnelovani. sabazro Rirebulebis mgrZnobiarobis analizi fiqsirebuli ganakveTis instrumetebisaTvis kompania fiqsirebuli ganakveTis mqone finansur aqtivebsa da valdebulebebs sabazro RirebulebiT ar aRricxavs. amitom, finansuri angariSgebis TariRisaTvis saprocento ganakveTSi cvlilebebi mogeba-zaralze gavlenas ar moaxdens.
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(ii) savaluto riski kompaniis aqtivebi da valdebulebebi gamoxatulia sxvadasxva valutaSi. savaluto riski aris riski imisa, rom finansuri instrumentis samarTliani Rirebuleba an momavali fuladi nakadebi SeiZleba Seicvalos sabazro saprocento ganakveTebSi momxdari cvlilebebis gamo. konvertaciis riski warmoiSoba maSin, rodesac ucxour valutaSi denominirebuli faqtobrivi an mosalodneli aqtivebi metia an naklebia amave valutaSi gamoxatul valdebulebze. kompania ar axorcielebs savaluto riskis hejirebas. Semdegi cxrili warmoadgens finansuri aqtivebisa da valdebulebebis
ucxouri savaluto poziciis stრუqturas 2010 wlis 31 dekebris mdgomareobiT:
lari
’000 lari
dolari
’000 lari evro
’000 lari sul
’000 lari
aqtivebi
fuladi saxsrebi da maTi eqvivalentebi 16 87 62 165 klientebze gacemuli sesxebi 8 4,331 337 4,676 sxva finansuri aqtivebi 2 7 - 9 aqtivebi sul 26 4,425 399 4,850 valdebulebebi sesxebi 8 1,154 770 1,932
sxva finansuri valdebulebebi
2 - - 2
sul valdebulebebi 10 1,154 770 1,934 2010 wlis 31 dekembris wminda sabalanso mdgomareoba 16 3,271 (371) 2,916
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Semdegi cxrili warmoadgens finansuri aqtivebisa da valdebulebebis ucxouri savaluto poziciis struqturas 2009 wlis 31 dekebris mdgomareobiT:
lari
’000 lari
dolari
’000 lari evro
’000 lari sul
’000 lari
aqtivebi
fuladi saxsrebi da maTi eqvivalentebi 22 111 14 147 klientebze gacemuli sesxebi 46 2,764 - 2,810 sxva finansuri aqtivebi 5 - - 5 aqtivebi sul 73 2,875 14 2,962 valdebulebebi sesxebi - 929 - 929 sxva finansuri valdebulebebi 3 - - 3
sul valdebulebebi 3 929 - 932 2009 wlis 31 dekembris wminda sabalanso pozicia 70 1,946 14 2,030
qvemoT warmodgenili mogeba-zaralis mgrZnobiaroba savaluto kursis cvlilebasTan mimarTebaSi 2010 da 2009 wlis 31 dekembris mdgomareobiT arsebuli poziciebis safuZvelze larTan mimarTebaSi aSS dolarisa da evros gacvliTi kursebis 10%-iani gaufasurebis SemTxvevaSi. analizi warmodgenilia gadasaxadebis gareSe da efuZvneba ucxour valutis gadacvlis kursSi im cvlilebebs, romlebic, menejmentis azriT, mosalodnelia saangariSgebo periodis bolomde. analizi efuZvneba im daSvebas, rom yvela sxva cvladebi, kerZod, saprocento ganakveTi, mudmivia.
2010 2009
mogeba -zarali
’000 lari mogeba -zarali
’000 lari
10% dolaris gaufasureba larTan mimarTebaSi 278 165 10% evros gaufasureba larTan mimarTebaSi (32) 1 laris gaufasurebas zemoTmoyvanil valutasTan, 2010 da 2009 wlis 31 dekembers eqneboda Tanabari, Tumca, sawinaaRmdego efeqti naCveneb Tanxaze, imis daSvebiT, rom sxva danarCeni cvladi mudmivia.
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(g) sakredito riski sakredito riski warmoadgens finansuri zaralis safrTxes, romelic SesaZloa gamowveuli iqnas msesxeblis an garigebasTan dakavSirebuli mxaris gadaxdis uunarobiT, rac gamoixateba maTi kompaniis mimarT valdebulebebis SeusruleblobaSi. kompanias SemuSavebuli aqvs sakredito riskebis marTvis politika da procedurebi, maT Soris portfelis koncentraciis SezRudvis instruqcia da Seqmnilia sakredito komiteti, romelic axorcielebs sakredito riskebis aqtiur monitorings. sakredito politika ganixileba da mtkicdeba sameTvalyureo sabWos mier. sakredito politika gansazRvravs Semdegs:
sasesxo/sakredito ganacxadis ganxilvis da damtkicebis procedurebs;
msesxeblis kreditunarianobis Sefasebis meTodologias;
uzrunvelyofis Sefasebis meTodologias; fizikuri pirebis sesxebis ganacxadebs sakredito oficrebi adgenen. analizis reportebi dafuZnebulia klientebis saqmianobisa da maT finansuri maCveneblebis struqturul analizze. sesxis oficris wardgenis Semdeg ganacxadebas ganixilavs sakredito komiteti, xolo Semdgom amisa sesxebis ganacxadebs da reportebs damoukideblad ganixilavs aRmasrulebeli direqtori. kompania uwyvetad akontrolebs individualuri sakredito riskis zegavlenebs da regularulad afasebs momxmarebelTa gadaxdisunarianobas. gadaxedva warmoebs momxmarebelTa uaxlesi finansuri informaciis da msesxeblis mier wardgenili an kompaniis mier sxva gziT mopovebuli informaciis safuZvelze. kompaniis maqsimaluri daqvemdebareba sabalanso sakredito riskis mimarT zogadad asaxulia finansuri mdgomareobis angariSgebaSi, finansuri aqtivebis sabalanso RirebulebaSi. riskis SesaZlo zegavlenis Semcirebis mizniT aqtivebisa da valdebulebebis potenciuri gaqviTvis zegavlena ar aris mniSvnelovani. kompaniis maqsimaluri daqvemdebareba sabalanso sakredito riskis mimarT saangariSgebo TariRisTvis aris Semdegnairi:
2010
’000 lari 2009
’000 lari
klientebze gacemuli sesxebi 4,676 2,810 bankebSi ganTavsebuli Tanxebi 17 12 moTxovnamde depozitebi - 10 sxva finansuri aqtivebi 9 5 sul sakredito riskis maqsimaluri safrTxe 4,702 2,837 sakredito riskis koncentraciis analizi ixileT me-11 SeniSvnaSi.
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(d) likvidobis riski likvidobis riski warmoadgens risks, romlis winaSec dgeba kompania im Tanxebis mozidvis garTulebis SemTxvevaSi, romelic aucilebeli iqneba misi valdebulebebis Sesasruleblad. likvidobis riski warmoiqmneba maSin, rodesac aqtivebisa da valdebulebebis vada gansxvavebulia. aqtivebisa da valdebulebebis vadianobisa da saprocento ganakveTebis Sesabamisoba da/an maTi kontrolirebadi Seusabamoba warmoadgens likvidobis marTvis qvakuTxeds. sruli Sesabamisobis miRweva mikrosafinanso organizaciaSi SeuZlebelia, ramdenadac biznesi xSirad ganusazRvreli pirobiT viTardeba da Tanac sxvadasxva tipisaa. Seusabamo pozicia potenciurad zrdis mogebas, Tumca, SesaZloa zrdides zaralis safrTxesac. kompania marTavs likvidobas, uzrunvelyofs ra xelmisawvdom Tanxebs nebismier dros vadamosuli, naRd fulTan dakavSirebuli valdebulebebis jerovani Sesrulebis mizniT. likvidobis risks ganixilavs da amtkicebs xelmZRvaneloba. kompania eZebs stabilur fondebs, romlebic moicavs grZelvadian da moklevadian sesxebs bankebisa da saerTaSoriso finansuri institutebidan maRali likvidobis aqtivebis diversifikaciul portfelTan erTad, raTa SeZlos swrafad da Seuferxeblad upasuxos gauTvaliswinebeli likvidobis moTxovnebs. kompaniis likvidobis marTvis politika moicavs Semdegs:
naRdi fulis moZraobis proeqtireba ZiriTadi valutis mixedviT, likviduri aqtivebis donis gaTvaliswinebiT, romelic aucilebeli iqneba am kuTxiT;
dafinansebis mravalferovani wyaroebis SenarCuneba;
koncentraciis marTva da valdebulebebis profili;
valdebulebebis dafinansebis gegmebis uzrunvelyofa;
likvidurobisa da dafinansebis gegmebis uzrunvelyofa gauTvaliswinebeli garemoebebis SemTxvevaSi;
winamdebare cxrilebSi asaxulia aradiskontirebuli naRdi fuladi nakadebi kompaniis valdebulebebisa maTi uadresi SesaZlo saxelSekrulebo vadianobis safuZvelze. mTliani gadineba, romelic asaxulia cxrilSi, warmoadgens saxelSekrulebo, aradiskontirebul naRd fulad nakads finansur valdebulebasTan mimarTebaSi.
mikrosafinanso organizacia Sps “izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi 2010 wlis 31 dekembris
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finansuri valdebulebebis likvidobis pozicia 2010 wlis 31 dekembris mdgomareobiT:
’000 lari moTxovnamde da 1 Tvemde
1 Tvidan 3 Tvemde
3 Tvidan 6 Tvemde
6 Tvidan 12 Tvemde
1 welze meti
mTliani gasuli Tanxa
sabalanso naSTi
arawarmoebuli valdebulebebi sesxebi 71 57 58 1,898 39 2,123 1,932 sxva finansuri valdebulebebi 2 - - - - 2 2 sul valdebulebebi 73 57 58 1,898 39 2,125 1,934
finansuri valdebulebebis likvidobis pozicia 2009 wlis 31 dekembris mdgomareobiT:
’000 lari moTxovnamde da 1 Tvemde
1 Tvidan 3 Tvemde
3 Tvidan 6 Tvemde
6 Tvidan 12 Tvemde
1 welze meti
mTliani gasuli Tanxa
sabalanso naSTi
arawarmoebuli valdebulebebi sesxebi - 28 28 116 956 1,128 929 sxva finansuri valdebulebebi 3 - - - - 3 3 sul valdebulebebi 3 28 28 116 956 1,131 932
mikrosafinanso organizacia Sps “izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi 2010 wlis 31 dekembris
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qvemoT moyvanil cxrilSi asaxulia mosalodneli dafarvis vadebis mixedviT 2010 wlis 31 dekembrisaTvis finansuri mdgomareobis angariSgebaSi aRiarebuli Tanxebis analizi:
’000 lari moTxovnamde da 1 Tvemde
1 Tvidan 3 Tvemde
3 Tvidan 6 Tvemde
6 Tvidan 12 Tvemde
1 welze meti uvado
sul
arawarmoebuli aqtivebi
fuli da fuladi eqvivalentebi 165 - -
- - - 165
klientebze gacemuli sesxebi 378 509 771
1,543 1,475 - 4,676
ZiriTadi saSualebebi da aramaterialuri aqtivebi - - -
- - 527 527
gadavadebuli sagadasaxado aqtviebi - - - - - 17 17 sxva aqtivebi 61 - - - - 84 145 sul aqtivebi 604 509 771 1,543 1,475 628 5,530
arawarmoebuli valdebulebebi sesxebi 71 - - 1,826 35 - 1,932
gadasaxdeli mogebis gadasaxadi - 144 -
- - - 144
sxva valdebulebebi 43 - - - - - 43 sul valdebulebebi 114 144 - 1,826 35 - 2,119
wminda mdgomareoba 490 365 771 (283) 1,440 628 3,411
mikrosafinanso organizacia Sps “izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi 2010 wlis 31 dekembris
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qvemoT moyvanil cxrilSi asaxulia mosalodneli dafarvis vadebis mixedviT 2009 wlis 31 dekembrisaTvis finansuri mdgomareobis angariSgebaSi aRiarebuli Tanxebis analizi:
’000 lari moTxovnamde da 1 Tvemde
1 Tvidan 3 Tvemde
3 Tvidan 6 Tvemde
6 Tvidan 12 Tvemde
1 welze meti uvado
sul
arawarmoebuli aqtivebi fuli da fuladi eqvivalentebi 147 - - - - - 147 klientebze gacemuli sesxebi 151 283 250 301 1,825 - 2,810
ZiriTadi saSualebebi da aramaterialuri aqtivebi - - -
- - 548 548
sxva aqtivebi 4 5 - - - - 9 sul aqtivebi 302 288 250 301 1,825 548 3,514
arawarmoebuli valdebulebebi sesxebi - - 8 51 870 - 929 gadasaxdeli mogebis gadasaxadi - 35 - - - - 35 gadavadebuli sagadasaxado valdebuleba - - - - - 5 5 sxva valdebulebebi 31 2 - - - - 33 sul valdebulebebi 31 37 8 51 870 5 1,002
wminda mdgomareoba 271 251 242 250 955 543 2,512
zemoTmoyvanil cxrilSi aqtivebi da valdebulebebi warmodgenilia sabalanso RirebulebiT angariSgebis TariRisaTvis da ar moicavs momaval saprocento gadasaxdelebs. mTavari maCvenebeli, romelsac kompania iyenebs likvidobis riskis marTvisTvis, aris wminda likviduri aqtivebis Sefardeba sesxebTan. am miznisTvis, wminda likviduri aqtivebi moicavs fulad saxsrebs da maT eqvivalentebs da klientebze gacemuli sesxebs erT Tvemde vadiT. wminda likviduri aqtivebis Sefardeba sesxebTan saangariSgebo TariRisTvis aris Semdegi:
2010
’000 lari
2009
’000 lari
31 dekembris mdgomareobiT 25% 32%
mikrosafinanso organizacia Sps “izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi 2010 wlis 31 dekembris
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18 kapitalis marTva
kompaniis politikaa SeinarCunos Zlieri sabaziso kapitali, investorebis, kreditorebis da bazris ndobis uzrunvelsayofad da saqmianobis momavali ganviTarebis SesanarCuneblad.
valdebulebis Sefardeba kapitalTan saangariSgebo TariRisTvis Semdegia:
2010
’000 lari
2009
’000 lari
sul valdebulebebi 2,119 1,002 minus fuladi saxsrebi da fuladi maTi eqvivalentebi (165) (147) wminda valdebulebebi 1,954 855 sul sakuTari kapitali 3,411 2,512 valdebulebebis Sefardeba kapitalTan 57% 34%
saangariSgebo periodis ganmavlobaSi ar momxdara kapitalis marTvaSi cvlilebebi.
19 gauTvaliswinebeli garemoebebi
(a) dazRveva
kompanias ar gaaCnia sruli sadazRvevo dafarva Tavis uZrav qonebaze, danadgar-aRWurvilobaze, saqmis Sewyvetaze an mesame piris valdebulebaze kerZo sakuTrebasTan mimarTebaSi, an SemTxveviTobis wyalobiT wamoWrili raime garemo zianze jgufis sakuTrebis an muSaobis mimarT. sanam kompania miiRebs Sesaferis sadazRvevo dafarvas, arsebobs riski, rom zarals an zogierTi aqtivis ganadgurebas SeiZleba hqondes materialuri uaryofiTi zegavlena kompaniis operaciebsa da finansur poziciaze.
(b) dabegvris gauTvaliswinebeli garemoebebi
saqarTvelos sagadasaxado sistema SedarebiT axalia da xSirad icvleba misi sakanonmdeblo da oficialuri debulebebi, sasamarTlo gadawyvetilebebi, romlebic xSirad bundovania, winaaRmdegobrivia da maTi interpretacia sxvadasxvagvarad warmoebs. sagadasaxado kanonmdeblobis darRvevis SemTxvevaSi aranairi valdebulebebis, jarimebis da sauravebis daweseba ar aris SesaZlebeli, Tu eqvs welze meti iqneba gasuli sagadasaxado wlidan, rodesac moxda darRveva.
aRniSnuli garemo saqarTveloSi qmnis sagadasaxado riskebs, romlebic ufro arsebiTia, vidre sxva qveynebSi. xelmZRvaneloba miiCnevs, rom igi adeqvaturad asrulebs sagadasaxado valdebulebebs, xelmZRvanelobs ra saqarTveloSi moqmedi sagadasaxado kanonmdeblobis interpretaciebis, oficialuri aqtebisa da sasamarTlos gadawyvetilebebis Sesabamisad. miuxedavad amisa, Sesabamis organoebs, SesaZloa hqondeT sxva interpretaciebi da maTi interpretaciebis warmatebiT aRsrulebis SemTxvevaSi finansur angariSgebaze zegavlena SesaZlebelia iyos mniSvnelovani.
mikrosafinanso organizacia Sps “izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi 2010 wlis 31 dekembris
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20 operaciebi dakavSirebul mxareebTan
(a) mmarTvelobiTi urTierToba kompaniis damfuZnebeli aris Sps “laponeto komerciali”. upirvelesi makontrolebeli mxare aris elena papaqristodoulou fsintrou. kompaniis damfuZnebeli ar gamoscems sajarod xelmisawvdom finansur angariSgebas.
(b) operaciebi mmarTvel sabWosTan qvemoT warmodgenilia anazRaureba, romelic Sesulia TanamSromelTa xelfasebSi (ix. me-7 SeniSvna):
2010
’000 lari
2008 wlis 21 noembridan (daarsebis TariRi) 2009 wlis
31 dekembramde
’000 lari
TanamSromelTa xelfasebi 191 27
qvemoT mocemulia balansi da Sesabamisi saSualo saprocento ganakveTebi 31 dekembris mdgomareobiT, mmarTveli sabWos wevrebTan mimarTebaSi:
2010
‘000 lari
saSualo saprocento
ganakveTi %
2010 ‘000 lari
saSualo saprocento
ganakveTi %
finansuri mdgomareobis angariSgeba
aqtivebi klientebze gacemuli sesxebi
4 20% 8 20%
qvemoT mocemulia mmarTveli sabWos wevrebTan ganxorcielebuli operaciebi, romelic Sesulia mogeba-zaralis angariSgebaSi:
2010
’000 lari
2008 wlis 21 noembridan (daarsebis TariRi) 2009 wlis
31 dekembramde
’000 lari
mogeba-zaralis angariSgeba
saprocento Semosavali 1 -
saprocento xarji - 1
mikrosafinanso organizacia Sps “izikred jorjia” finansur angariSebasTan arsebuli da misi Semadgeneli SeniSvnebi 2010 wlis 31 dekembris
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21 saangariSgebo periodis Semdgomi movlenebi
2011 wlis 23 Tebervals kompaniis mesakuTreTa mier dagrovili mogebis ganawilebasTan dakavSirebiT miRebuli iqna Semdegi gadawyvetilebebi:
2009 wlis 31 dekembris dasrulebuli wlis mogebidan 199 aTasi laris
dividendis gacema.
2010 wlis 31 dekembris dasrulebuli wlis mogebidan 900 aTasi laris sawesdebo kapitalSi gadatana, ris Sedegadac gaizarda TiToeuli damfuZneblis wilobrivi monacemebi gadawyvetilebis miRebis dRisTvis kapitalSi arsebuli damfuZnebelTa wilis proporciulad.
2011 wels, am finansuri angariSgebis gamocemamde 155 aTasi laris dividendi iqna gadaxdili kompaniis mflobelebze.