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>4 mTavrobisagan miRebuli<br />
mniSvnelovani finansuri daxmareba<br />
1. mniSvneloba<br />
es indikatori gansazRvravs, Tu ra<br />
daxmarebas uwevs angariSmgebel<br />
organizacias im qveynebis mTavrobebi,<br />
sadac is axorcielebs Tavis saqmianobas.<br />
mTavrobisagan miRebul mniSvnelovan<br />
finansur daxmarebas Tu SevudarebT<br />
organizaciis mier gadaxdili<br />
gadasaxadebis moculobas, warmogvidgeba<br />
dabalansebuli suraTi, romelic asaxavs<br />
angariSmgebeli organizaciisa da<br />
mTavrobis urTierTqmedebas.<br />
2. monacemTa Segroveba-damuSaveba da<br />
warmodgena<br />
2.1 qvemoT CamoTvili punqtebisTvis<br />
daricxvis meTodiT daiangariSeT<br />
erTiani finansuri Rirebuleba da<br />
warmoadgineT konsolidirebuli<br />
(jamuri) monacemebi:<br />
• sagadasaxado SeRavaTebi/<br />
kreditebi;<br />
• subsidiebi;<br />
• sainvesticio grantebi, kvlevisa<br />
da ganviTarebis programebisTvis<br />
miRebuli grantebi an sxva<br />
saxelmwifo grantebi;<br />
3. ganmartebebi<br />
mniSvnelovani finansuri daxmareba<br />
(Significant financial assistance)<br />
mniSvnelovani pirdapiri an arapirdapiri<br />
finansuri daxmareba, romelic ar<br />
ukavSirdeba saqonlisa da momsaxurebis<br />
mimoqcevas, aramed warmoadgens<br />
waxalisebas, an ganxorcielebuli<br />
qmedebebis anazRaurebas, aqtivis<br />
Rirebulebis an gaweuli xarjebis<br />
kompensacias. amasTanave, finansuri<br />
daxmarebis mimwodebeli ar unda moelodes<br />
gawuli daxmarebis sanacvlod pirdapir<br />
finansur amonagebs.<br />
4. informaciis mopoveba da dokumentireba<br />
finansist-buRalterTa dokumentacia<br />
Seicavs IAS 20-is calkeul sakiTxebs,<br />
magram ara konsolidirebuli saxiT,<br />
rogorc amas <strong>EC</strong>4 indikatori moiTxovs.<br />
5. damowmebis ZiriTadi wyaroebi<br />
• finansuri aRricxvis saerTaSoriso<br />
standarti (IAS) 20, `saxelmwifo<br />
grantebis/subsidiebis aRricxvisa<br />
da saxelmwifo daxmarebis Taobaze<br />
informaciis gaxsnis Sesaxeb~ .<br />
• premiebi;<br />
• roialtis gadaxdis SeRavaTiani<br />
periodebi 15 ;<br />
• saeqsporto-sakredito<br />
saagentoebidan (<strong>EC</strong>As) miRebuli<br />
finansuri daxmarebebi;<br />
• finansuri waxaliseba; da<br />
• sxva saxis finansuri daxmareba,<br />
romelic organizaciam miiRo an<br />
SeiZleboda mieRo saxelmwifo<br />
marTvis nebismieri organosgan/<br />
nebismieri qveynis mTavrobisgan<br />
nebismieri saqmianobisaTvis.<br />
2.2 miuTiTeT, flobs Tu ara saxelmwifo<br />
kompaniis aqciebs.<br />
15<br />
Royalty holidays.<br />
16<br />
International Accounting Standard (IAS) 20 on Accounting for Government Grants and Disclosure of Government Assistance.<br />
versia 3.0<br />
11
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