ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
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indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
<strong>EC</strong>3 ramdenad asrulebs organizacia<br />
valdebulebebs, romlebic Tavis<br />
Tavze aiRo sapensio programis<br />
farglebSi `winaswar gansazRvruli<br />
pensiiT~ 12<br />
1. mniSvneloba<br />
rodesac organizacia Tavis TanamSromlebs<br />
sapensio programas sTavazobs, am<br />
pirobis Sesruleba organizaciisTvis<br />
valdebulebas warmoadgens, vinaidan<br />
maszea damokidebuli organizaciis<br />
TanamSromelTa grZelvadiani<br />
keTildReoba. marTalia, `winaswar<br />
gansazRvruli pensiiT~ sapensio programis<br />
SemoReba garkveul sirTuleebs uqmnis<br />
damqiravebels im TvalsazrisiT, rom<br />
organizacia winaswar iRebs garkveul<br />
valdebulebebs, romlebic unda<br />
Seasrulos. sxva tipis sapensio programebi,<br />
rogoric aris, magaliTad, `sapensio<br />
programa fiqsirebuli gadasaxadiT~, 13<br />
ar uzrunvelyofs pensiis moculobas, an<br />
am sapensio programis xelmisawvdomobas<br />
yvela TanamSromlisaTvis. sapensio<br />
programa, romelsac airCevs organizacia,<br />
garkveul Sedegebs gamoiRebs<br />
rogorc TanamSromlebisTvis, ise<br />
damqiraveblisaTvis. amasTanave, saTanadod<br />
dafinansebuli sapensio programa, erTis<br />
mxriv, organizaciaSi moizidavs kadrebs<br />
da uzrunvelyofs maT SenarCunebas,<br />
meore mxriv ki, uadvilebs damqiravebels<br />
grZelvadiani finansuri da strategiuli<br />
gegmis SemuSavebas.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 miuTiTeT, ra tipis sapensio<br />
programas sTavazobs organizacia<br />
TanamSromlebs:<br />
• sapesnio programas winaswar<br />
gansazRvruli pensiebiT; Tu<br />
• sxva saxis sapensio programas.<br />
2.2 Tu organizaciaSi moqmedebs<br />
sapesnio programa winaswar<br />
gansazRvruli pensiebiT, miuTiTeT,<br />
am programiT gaTvaliswinebuli<br />
pensiebi damqiravebelma uSualod<br />
organizaciis saerTo saxsrebidan<br />
unda gadaixados, Tu calke fondidan,<br />
romlis marTva organizaciis<br />
resursebisgan damoukideblad<br />
xorcieldeba.<br />
2.3 Tu sapensio programiT<br />
gaTvaliswinebli valdebulebebis<br />
dafarvas organizacia uSualod<br />
Tavisi resursebidan gegmavs,<br />
miuTiTeT am valdebulebaTa<br />
savaraudo Rirebuleba.<br />
2.4 Tu sapensio programiT<br />
gaTvaliswinebuli valdebulebebis<br />
dafarva calke Seqmnili fondis<br />
meSveobiT xorcieldeba, miuTiTeT:<br />
12<br />
sapensio programa winaswar gansazRvruli pensiiT (Defined benefit pension plan) - sapensio programa,<br />
romlis monawileebsac garantirebuli aqvT pensiis garkveuli, winaswar gansazRvruli odenoba, xolo<br />
pesniis odenoba damokidebulia rogorc muSakis samuSao staJze, ise garkveuli wlebis ganmavlobaSi<br />
miRebuli xelfasis odenobaze. amgvarad, pensiis odenoba SeiZleba dadgenili iyos fiqsirebuli Tanxis<br />
saxiT, an garkveuli wlebis ganmavlobaSi miRebuli saSualo xelfasis procentuli wilis saxiT. am programis<br />
mixedviT sapensio fondSi Senatanebs akeTeben damqiraveblebi da zogjer, nawilobriv muSakebic. `sapensio<br />
programa gansazRvruli pensiiT~ gansxvavdeba mravali sxva saxis sapensio programebisagan, romelTa<br />
farglebSic muSakisaTvis gadaxdili pensiis odenoba damokidebulia investirebuli Tanxebidan miRebuli<br />
Semosavlebis moculobaze. sapensio programa gansazRvruli pensiiT SeiZleba damatebiT sTavazobdes<br />
programis monawileebs sagadasaxado SeRavaTebs (`sapensio programa gansazRvruli sagadasaxado<br />
pirobebiT~ - tax-qualified benefit plan). (mTargmn. SeniSvn.).<br />
13<br />
sapensio programa fiqsirebuli gadasaxadiT (Defined contribution pension plan) - sapensio programa, romlis<br />
farglebSic winaswar gansazRvrulia, Tu ra odenobis Tanxas ixdis sapensio fondSi muSaki da damqiravebeli,<br />
xolo muSakisTvis gadaxdili pensiis odenoba damokidebuli iqneba sapensio fondSi gadaricxuli Tanxis jamur<br />
odenobaze da sapensio fondis mier am Tanxis investirebiT miRebuli Semosavlebis odenobaze (mTargmn. SeniSvn.).<br />
versia 3.0<br />
9
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