ss “liberTi banki” da Svilobili kompaniebi
ss “liberTi banki” da Svilobili kompaniebi
ss “liberTi banki” da Svilobili kompaniebi
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong><strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>konsolidirebuli finansuri angariSgeba2011 wlis 31 dekembriT <strong>da</strong>srulebuli saangariSgebowlisaTvis<strong>da</strong>moukidebeli auditorebis <strong>da</strong>skvnasTan erTad
<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebaSinaarsi<strong>da</strong>moukidebeli auditorebis <strong>da</strong>skvnafinansuri mdgomareobis konsolidirebuli angariSgeba ................................................................................................ 1mogeba-zaralis konsolidirebuli angariSgeba ........................................................................................................................ 2sruli Semosavlis konsolidirebuli angariSgeba ............................................................................................................... 3kapitalSi cvlilebebis konsolidirebuli angariSgeba ............................................................................................... 4fuladi nakadebis konsolidirebuli angariSgeba ................................................................................................................. 5finansuri angariSgebis ganmartebiTi SeniSvnebi1. ZiriTadi saqmianoba ............................................................................................................................................................................................................ 72. momzadebis safuZveli ...................................................................................................................................................................................................... 83. saaRricxvo politikis mimoxilva ....................................................................................................................................................................... 84. mniSvnelovani buRaltruli Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi ................................................................................................................ 275. informacia segmentebis Sesaxeb .......................................................................................................................................................................... 306. fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi ............................................................................................................................................. 337. moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT................................................................................................................................. 338. warmoebuli finansuri instrumentebi .......................................................................................................................................................... 339. klientebze gacemuli sesxebi ............................................................................................................................................................................... 3410. sainvesticio fasiani qaRaldebi......................................................................................................................................................................... 3711. mekavSire kompaniebSi investiciebi ................................................................................................................................................................... 3712. sainvesticio qoneba .......................................................................................................................................................................................................... 3813. ZiriTadi saSualebebi ....................................................................................................................................................................................................3914. aramaterialuri aqtivebi ........................................................................................................................................................................................... 4015. ga<strong>da</strong>saxadebi ............................................................................................................................................................................................................................. 4116. sxva aqtivebi, avansebi <strong>da</strong> sxva valdebulebebi .................................................................................................................................. 4317. valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe ...................................................................................................................... 4418. valdebulebebi klientebis winaSe ................................................................................................................................................................... 4519. pirobiT kapitalSi monawileoba ....................................................................................................................................................................... 4620. kapitali ....................................................................................................................................................................................................................................... 4721. pirobiTi valdebulebebi ........................................................................................................................................................................................... 5022. wmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n ................................................................................................................... 5223. sxva Semosavali ................................................................................................................................................................................................................... 5224. TanamSromlebze gaweuli <strong>da</strong> sxva administraciuli xarjebi ............................................................................................. 5325. riskebis marTva .................................................................................................................................................................................................................... 5426. finansuri instrumentebis samarTliani Rirebuleba ................................................................................................................... 6527. aqtivebisa <strong>da</strong> valdebulebebis vadianobis analizi ...................................................................................................................... 6728. <strong>da</strong>kavSirebul mxareTa ganmartebiTi SeniSvnebi ................................................................................................................................ 6729. kapitalis adekvaturoba ............................................................................................................................................................................................. 6930. angariSgebis TariRis Semdgomi movlenebi ............................................................................................................................................. 70
<strong>da</strong>moukidebeli auditorebis <strong>da</strong>skvna<strong>ss</strong> <strong>“liberTi</strong> bankis” aqcionerebsa <strong>da</strong> direqtorTa sabWosCven CavatareT <strong>ss</strong> <strong>“liberTi</strong> bankis” <strong>da</strong> misi <strong>Svilobili</strong> <strong>kompaniebi</strong>s Tan<strong>da</strong>rTulikonsolidirebuli finansuri angariSgebis auditi, romelic moicavs finansurimdgomareobis konsolidirebul angariSgebas 2011 wlis 31 dekembris mdgomareobiT, <strong>da</strong>aseve aRniSnuli TariRiT <strong>da</strong>mTavrebuli wlisTvis momzadebuli mogeba-zaralis, sruliSemosavlis, kapitalSi cvlilebebis <strong>da</strong> fuladi nakadebis konsolidirebuliangariSgebebisgan, saaRricxvo politikis mniSvnelovani principebisa <strong>da</strong> sxvaganmartebiTi informaciisgan.xelmZRvanelobis pasuxismgebloba konsolidirebul finansur angariSgebazexelmZRvaneloba pasuxismgebelia am konsolidirebuli finansuri angariSgebismomzadebasa <strong>da</strong> samarTlian wardgenaze finansuri angariSgebis saerTaSorisostan<strong>da</strong>rtebis Sesabamisad, aseve Si<strong>da</strong> kontrolze, romelsac igi aucileblad miiCnevsiseTi konsolidirebuli finansuri angariSgebis mosamzadeblad, romelic ar SeicavsTaRliTobiT an SecdomiT gamowveul arsebiT uzustobas.auditoris pasuxismgeblobaCveni pasuxismgebloba imaSi mdgomareobs, rom Cven mier Catarebuli auditis safuZvelzegamovTqvaT mosazreba warmodgenil konsolidirebul finansur angariSgebaze. auditswarvmarTavdiT auditis saerTaSoriso stan<strong>da</strong>rtebis Sesabamisad. es stan<strong>da</strong>rtebimoiTxovs, <strong>da</strong>vicvaT eTikis moTxovnebi <strong>da</strong> imgvarad <strong>da</strong>vgegmoT <strong>da</strong> CavataroT auditi, rommiviRoT <strong>da</strong>sabuTebuli rwmuneba imisa, Seicavs Tu ara mocemuli konsolidirebulifinansuri angariSgeba arsebiT uzustobas.auditi iTvaliswinebs procedurebis Catarebas auditoruli mtkicebulebebismosapoveblad konsolidirebul finansur angariSgebaSi asaxuli Tanxebisa <strong>da</strong>ganmartebiTi SeniSvnebis Sesaxeb. procedurebis SerCeva <strong>da</strong>mokidebulia auditorisgansjaze, maT Soris konsolidirebuli finansuri angariSgebis arsebiTi uzustobebisriskebis Sefasebaze, romlebic gamowveulia TaRliTobiT an SecdomiT. zemoaRniSnuliriskebis Sefasebis dros auditori ganixilavs, Sesaferisia Tu ara Si<strong>da</strong> kontroli<strong>ss</strong>istema organizaciis konsolidirebuli finansuri angariSgebis momzadebisaTvis, raTa<strong>da</strong>gegmos mocemuli konkretuli garemoebebis Sesaferisi auditoruli procedurebi <strong>da</strong>ara im mizniT, rom mosazreba gamoTqvas Si<strong>da</strong> kontrolis sistemis efeqtianobaze. auditiagreTve gulisxmobs xelmZRvanelobis mier gamoyenebuli saaRricxvo politikisa <strong>da</strong>mniSvnelovani saaRricxvo Sefasebebis marTebulobis Sefasebas, aseve mTlianadkonsolidirebuli finansuri angariSgebis wardgenis Sefasebas.gvjera, Cven mier mopovebuli auditoruli mtkicebulebebi sakmarisi <strong>da</strong> Sesaferisia CveniuaryofiTi auditoruli <strong>da</strong>skvnisTvis saWiro safuZvlis Sesaqmnelad.<strong>da</strong>skvnaCveni azriT, konsolidirebuli finansuri angariSgeba samarTlianad asaxavs <strong>ss</strong> <strong>“liberTi</strong>bankis” <strong>da</strong> misi <strong>Svilobili</strong> <strong>kompaniebi</strong>s finansur mdgomareobas 2011 wlis 31dekembrisaTvis, aseve maTi finansuri saqmianobis Sedegebs <strong>da</strong> fuladi nakadebsaRniSnuli TariRiT <strong>da</strong>srulebuli wlisTvis finansuri angariSgebis saerTaSorisostan<strong>da</strong>rtebis Sesabamisad.30 aprili, 2012 w.
<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>konsolidirebuli finansuri angariSgeba1. finansuri mdgomareobis konsolidirebuli angariSgeba2011 wlis 31 dekembris mdgomareobiT(aTasi lari)SeniSvnebi 2011 2010aqtivebifuladi saxsrebi <strong>da</strong> fuladi saxsrebis ekvivalentebi 6 136,715 139,271moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT 7 23,463 7,508klientebze gacemuli sesxebi 9 324,240 159,166sainvesticio fasiani qaRaldebi:- gasayi<strong>da</strong>d arsebuli 10 411 717- <strong>da</strong>farvis va<strong>da</strong>mde flobili 10 100,805 83,860investiciebi mekavSire sawarmoebSi 11 70 -sainvesticio qoneba 12 25,021 21,115ZiriTadi saSualebebi 13 97,201 92,165aramaterialuri aqtivebi 14 6,155 5,357mimdinare mogebis ga<strong>da</strong>saxadis aqtivebi 15 637 630ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadis aqtivebi 15 762 1,610winaswari ga<strong>da</strong>xdebi 16 7,891 5,614sxva aqtivebi 16 9,864 13,772sul aqtivebi 733,235 530,785valdebulebebivaldebulebebi sakredito <strong>da</strong>wesebulebebis mimarT 17 21,212 77,318valdebulebebi klientebis mimarT 18 603,436 385,445mimdinare mogebis ga<strong>da</strong>saxadis valdebulebebi 15 - 182anaricxebi 16 99 69warmoebuli finansuri valdebulebebi 8 144 102kapitalSi pirobiTi monawileoba 19 19,150 19,150sxva valdebulebebi 16 16,418 13,909sul valdebulebebi 660,459 496,175kapitali 20saaqcio kapitali 42,708 28,858<strong>da</strong>matebiT Setanili kapitali 32,809 19,113gamosyiduli aqciebi - (3,371)akumulirebuli zaralebi (24,504) (32,692)sxva rezervebi 21,763 22,702sul kapitali 72,776 34,610sul kapitali <strong>da</strong> valdebulebebi 733,235 530,785xelmowerilia <strong>da</strong> neba<strong>da</strong>rTulia gamosacemad bankis direqtorTa sabWos mier:vladimer gurgeniZeaRmasrulebeli Tavmjdomare <strong>da</strong>generaluri direqtorizurab wulaiafinansuri direqtori30 aprili, 2012 w.Tan<strong>da</strong>rTuli SeniSvnebi gv. 7-70 warmoadgens winamdebare konsolidirebuli finansuri angariSgebis ganuyofelnawils1
<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>mogeba-zaralis konsolidirebuli angariSgeba2011 wlis 31 dekembriT <strong>da</strong>srulebuli wlisaTvis(aTasi lari)konsolidirebuli finansuri angariSgebaSeniSvnebi 2011 2010saprocento Semosavaliklientebze gacemuli sesxebi 79,347 45,771sainvesticio fasiani qaRaldebi 11,989 3,268moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT 2,923 1,14894,259 50,187saprocento xarjivaldebulebebi klientebis mimarT (45,352) (24,299)valdebulebebi sakredito <strong>da</strong>wesebulebebis mimarT (4,268) (4,129)kapitalSi pirobiTi monawileoba (2,792) (535)sxva (30) (74)(52,442) (29,037)wmin<strong>da</strong> saprocento Semosavali 41,817 21,150sesxis gaufasurebis <strong>da</strong>naricxi 9 (17,702) (9,481)wmin<strong>da</strong> saprocento Semosavali sesxis gaufsurebis<strong>da</strong>nricxis Semdgom 24,115 11,669wmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n 22 34,328 32,338wmin<strong>da</strong> Semosuloba <strong>Svilobili</strong> <strong>kompaniebi</strong>s gasxvisebi<strong>da</strong>n 461 105wmin<strong>da</strong> mogeba/(zarali) ucxouri valuti<strong>da</strong>n:- vaWrobi<strong>da</strong>n 5,056 4,008- sakurso sxvaobebi<strong>da</strong>n (529) (110)mekavSire sawarmoebi<strong>da</strong>n Semosavlis wili 23 -sxva Semosavali 23 4,562 5,814arasaprocento Semosavali 43,901 42,155TanamSromlebze gaweuli xarji 24 (30,742) (25,840)zogadi <strong>da</strong> administraciuli xarjebi 24 (17,712) (14,126)cveTa, amortizacia <strong>da</strong> gaufasureba 13, 14 (9,382) (5,986)sxva saoperacio xarjebi (1,484) (671)sxva gaufasureba <strong>da</strong> anaricxebi 16 (183) (2,582)arasaprocento xarji (59,503) (49,205)mogeba mogebis ga<strong>da</strong>saxadiT <strong>da</strong>begvramde 8,513 4,619mogebis ga<strong>da</strong>saxadis (xarji) /sargebeli 15 (875) 110wlis mogeba 7,638 4,729mogeba erT aqciaze: 20sabazo mogeba erT aqciaze (mTliani Tanxa) 0.0024 0.0018- ganzavebuli mogeba erT aqciaze (mTliani Tanxa) 0.0023 0.0014Tan<strong>da</strong>rTuli SeniSvnebi gv. 7-70 warmoadgens winamdebare konsolidirebuli finansuri angariSgebis ganuyofelnawils2
<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>konsolidirebuli finansuri angariSgeba2. sruli Semosavlis konsolidirebuli angariSgeba2011 wlis 31 dekembriT <strong>da</strong>srulebuli wlisaTvis(aTasi lari)SeniSvnebi 2011 2010periodis mogeba 7,638 4,729sxva sruli Semosavaliararealizebuli zarali gasayi<strong>da</strong>d arsebuli sainvesticio 20fasiani qaRaldebi<strong>da</strong>n(238) (47)Senobebis ga<strong>da</strong>faseba 20 (138) -sxva sruli Semosavlis komponentebTan <strong>da</strong>kavSirebuli mogebisga<strong>da</strong>saxadi15, 2027 7wlis sxva sruli zarali, wmin<strong>da</strong> (349) (40)wlis mTliani sruli mogeba 7,289 4,689Tan<strong>da</strong>rTuli SeniSvnebi gv. 7-70 warmoadgens winamdebare konsolidirebuli finansuri angariSgebis ganuyofelnawils3
<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>konsolidirebuli finansuri angariSgeba3. kapitalSi cvlilebebis konsolidirebuli angariSgeba2011 wlis 31 dekembriT <strong>da</strong>srulebuli wlisaTvis(aTasi lari)bankis aqcionerTaTvis gankuTvnilisaaqciokapitali<strong>da</strong>matebiTSetanilikapitaligamosyiduliaqciebiakumulirebulizaralisxvarezervebisulsulkapitali31 dekemberi, 2009 15,721 8,529 (347) (38,036) 23,357 9,224 9,224wlis mTliani sruli(zarali)/Semosavali - - - 4,729 (40) 4,689 4,689ga<strong>da</strong>fasebis rezervis cveTa(SeniSvna 20) - - - 483 (483) - -gayiduli aqtivebis ga<strong>da</strong>fasebisrezervis ga<strong>da</strong>cema - - - 132 (132) - -saaqcio kapitalis gamoSveba(SeniSvna 20) 13,137 9,448 - - - 22,585 22,585gamosyiduli aqciebis Sesyidva(SeniSvna 20) - - (3,384) - (3,384) (3,384)gamosyiduli aqciebis gayidva(SeniSvna 20) - 1,136 360 - - 1,496 1,49631 dekemberi, 2010 28,858 19,113 (3,371) (32,692) 22,702 34,610 34,610wlis mTliani sruliSemosavali/ (zarali) - - - 7,638 (349) 7,289 7,289ga<strong>da</strong>fasebis rezervis cveTa(SeniSvna 20) - - - 483 (483) - -gayiduli aqtivis ga<strong>da</strong>fasebisrezervis ga<strong>da</strong>cema - - - 107 (107) - -saaqcio kapitalis gamoSveba(SeniSvna 20) 13,850 13,696 - - - 27,546 27,546<strong>Svilobili</strong> <strong>kompaniebi</strong>sdividendebi - - - (40) - (40) (40)gamosyiduli aqciebis gayidva(SeniSvna 20) - - 3,371 - - 3,371 3,37131 dekemberi, 2011 42,708 32,809 - (24,504) 21,763 72,776 72,776Tan<strong>da</strong>rTuli SeniSvnebi gv. 7-70 warmoadgens winamdebare konsolidirebuli finansuri angariSgebis ganuyofelnawils4
<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>konsolidirebuli finansuri angariSgeba4. fuladi nakadebis konsolidirebuli angariSgeba2011 wlis 31 dekembriT <strong>da</strong>srulebuli wlisaTvis(aTasi lari)SeniSvnebi 2011 2010fuladi nakadebi saoperacio saqmianobi<strong>da</strong>nmiRebuli procenti 85,359 52,253ga<strong>da</strong>xdili procenti (50,658) (27,590)miRebuli gasamrjelo <strong>da</strong> sakomisio 38,924 35,034ga<strong>da</strong>xdili gasamrjelo <strong>da</strong> sakomisio (4,422) (2,693)ucxour valutebSi ganxorcielebuli operaciebi<strong>da</strong>nrealizebuli wmin<strong>da</strong> mogeba 5,098 4,110Camowerili aqtivebis aRdgena 9, 16 106 845sxva miRebuli Semosavali 22 3,811 5,814TanamSromlebze gaweuli xarjebi (29,692) (24,009)zogadi, administraciuli <strong>da</strong> sxva saoperacio <strong>da</strong>naxarjebi (18,894) (14,704)fuladi nakadebi saoperacio saqmianobi<strong>da</strong>n saoperacioaqtivebsa <strong>da</strong> valdebulebebSi cvlilebebamde 29,632 29,060saoperacio aqtivebis wmin<strong>da</strong> (zr<strong>da</strong>)/klebamoTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT (16,156) (3,651)klientebze gacemuli sesxebi (180,485) (89,951)sxva aqtivebi (1,944) (6,235)saoperacio valdebulebebis wmin<strong>da</strong> zr<strong>da</strong>/(kleba)valdebulebebi sakredito <strong>da</strong>wesebulebebis mimarT (56,082) 22,677valdebulebebi klientebis mimarT 223,413 135,449sxva valdebulebebi 1,928 1,509saoperacio saqmianobi<strong>da</strong>n miRebuli /(saoperacio saqmianobaSigamoyenebuli) wmin<strong>da</strong> fuladi nakadebi mogebis ga<strong>da</strong>saxadiT306 88,858<strong>da</strong>begvramdemogebis ga<strong>da</strong>saxadi (182) (80)saoperacio saqmianobi<strong>da</strong>n miRebuli /(saoperacio saqmianobaSigamoyenebuli) wmin<strong>da</strong> fuladi nakadebi124 88,778fuladi nakadebi sainvesticio saqmianobi<strong>da</strong>nmekavSire sawarmoebisa <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>s gasxvisebi<strong>da</strong>nmiRebuli Semosavali860 800Semosuloba gasayi<strong>da</strong>d arsebuli sainvesticio fasianiqaRaldebis gamosyidvi<strong>da</strong>n367 -sainvesticio fasiani qaRaldebis SeZena (65,859) (97,428)Semosuloba sainvesticio fasiani qaRaldebis gamosyidvi<strong>da</strong>n 53,394 17,982aramaterialuri aqtivebisa <strong>da</strong> ZiriTadi saSualebebis SeZena (17,362) (19,874)ZiriTadi saSualebebis gayidvi<strong>da</strong>n miRebuli Semosavali 577 144sainvesticio saqmianobaSi gamoyenebuli wmin<strong>da</strong> fuladi nakadebi (28,023) (98,376)fuladi nakadebi finansuri saqmianobi<strong>da</strong>nsaaqcio kapitalis gamoSvebi<strong>da</strong>n miRebuli Semosavali 13,850 10,910saaqcio kapitalis gayidvi<strong>da</strong>n miRebuli Semosavali 13,690 9,427gamosyiduli aqciebis gayidva 3,371 360kapitalSi pirobiTi monawileobi<strong>da</strong>n Semosavali - 18,615<strong>Svilobili</strong> <strong>kompaniebi</strong>s mier ga<strong>da</strong>xdili dividendebi (40) -finansuri saqmianobi<strong>da</strong>n miRebuli wmin<strong>da</strong> fuladisaxsrebi30,871 39,312savaluto kursis cvlilebis gavlena fulsa <strong>da</strong> fuladisaxsrebis ekvivalentebze(5,528) 994fulisa <strong>da</strong> fuladi saxsrebis ekvivalentebis wmin<strong>da</strong> (kleba)/zr<strong>da</strong> (2,556) 30,708fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi, periodis <strong>da</strong>sawyisi 6 139,271 108,563Tan<strong>da</strong>rTuli SeniSvnebi gv. 7-70 warmoadgens winamdebare konsolidirebuli finansuri angariSgebis ganuyofelnawils5
<strong>ss</strong> <strong>“liberTi</strong> <strong>banki”</strong> <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>konsolidirebuli finansuri angariSgeba4. fuladi nakadebis konsolidirebuli angariSgeba2011 wlis 31 dekembriT <strong>da</strong>srulebuli wlisaTvis(aTasi lari)fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi, periodis bolo 6136,715 139,271Tan<strong>da</strong>rTuli SeniSvnebi gv. 7-70 warmoadgens winamdebare konsolidirebuli finansuri angariSgebis ganuyofelnawils6
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)1. ZiriTadi saqmianoba<strong>ss</strong> liberTi banki (SemdegSi “<strong>banki”</strong>) aris yofili saxelmwifo bankis, agromrewvbanki<strong>ss</strong>afuZvelze Camoyalibebuli saaqcio sazogadoeba. 1993 wlis 14 apriliT <strong>da</strong>TariRebulisaqarTvelos respublikis ministrTa kabinetis #288 <strong>da</strong>dgenilebis <strong>da</strong> 1994 wlis 29 maisiT<strong>da</strong>TariRebuli saqarTvelos prezidentis #178 brZanebis safuZvelze saxelmwifosakuTrebaSi arsebuli bankebisa <strong>da</strong> sawarmoebis organizaciuli forma gar<strong>da</strong>iqmnasaaqcio sazogadoebebad. banki saqmianobas axorcielebs saqarTvelos erovnuli bankis(SemdegSi “seb”), saqarTvelos centraluri bankis mier 1993 wlis 10 Tebervals gacemulizogadi sabanko licenziis safuZvelze, aseve ucxour valutaSi saqmianobisgansaxorcieleblad saWiro licenziebis safuZvelze.banki iRebs depozitebs mosaxleobisgan <strong>da</strong> gascems sesxebs, axorcielebs fuladga<strong>da</strong>ricxvebs saqarTveloSi <strong>da</strong> sazRvargareT, awarmoebs savaluto gacvliT operaciebs<strong>da</strong> Tavis komerciul <strong>da</strong> individualur klientebs sTavazobs komerciul <strong>da</strong> sabrokeromomsaxurebas. misi saTavo ofisi mdebareobs TbilisSi <strong>da</strong> aqvs 253 (30 ivnisi 2010: 181)filiali <strong>da</strong> servis centri, romlebic saqmianobas axorcieleben saqarTveloSi. bankisiuridiuli misamarTia saqarTvelo, 0162 Tbilisi, WavWavaZis gamziri #74.2011 wlis 31 dekembris mdgomareobiT bankis aqciebis 1%-ian wilze mets Semdegiaqcionerebi flobdnen (<strong>da</strong>narCeni aqcionerebi<strong>da</strong>n TiToeuli aqciaTa 1%-ze naklebsflob<strong>da</strong>):2011 2010aqcioneriwilobrivimonawileoba, %wilobrivimonawileoba, %Sps <strong>“liberTi</strong> kapitali” 76.46% 77.34%BNY Limited (nominaluri mflobeli) 13.53% -Stichting Liberty ESOP* 3.89% 5.61%bi ji kapitali (nominaluri mflobeli) 0.47% 1.43%sxva aqcionerebi (romelTagan TiTeuli flobs gamosyiduliaqciebis 1%-s) 5.65% 15.62%sul 100.00% 100.00%*ga<strong>da</strong>vadebuli ga<strong>da</strong>xdis principiT gayiduli aqciebi Stichting Liberty ESOP-sTvis, romelicwarmoadgens aqciebze <strong>da</strong>fuZnebuli kompensaciis programis wevrs (SeniSvna 20).banki warmoadgens saqarTvelos safondo birJaze kotirebul Ria saaqcio sazogadoebas.mimoqcevaSi arsebulma aqciebma 2011 wlis 31 dekembrisTvis 23.1% Seadgina (2010 wlis 31dekemberi: 15.1%)banki warmoadgens jgufis (SemdgomSi “jgufi”) mSobel kompanias, romelic moicavsfinansur angariSgebaSi konsolidirebul Semdeg sawarmoebs:jgufis wilobrivi<strong>da</strong>arsebis monawileobaadgili<strong>da</strong>arsebisName 2011 2010 TariRisaqmianobasaqarTvelogare sareklamoSps “Bus Stop”100.00% 100.00% 27 August 2009 momsaxurebaSps “smarteqsi” (a) saqarTvelo 22.24% 100.00% 5 January 2009 safosto momsaxurebaSps <strong>“liberTi</strong> siqiuriTiz” saqarTvelo(b)0.00% 100.00% 2 September 2009fasiani qaRaldebiTvaWroba/dileriSps “saqqalaqmSenproeqti” saqarTvelo(g)0.00% 100.00% 4 September 2009 uZravi qonebaSps “rusTavis centraluriuZravi qoneba/ar ari<strong>ss</strong>alaro” (g) saqarTvelo 0.00% 100.00% 2004 moqmedi7
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)1. ZiriTadi saqmianoba (gagrZeleba)(a) 22.24%-s flobs banki, xolo 77.76%-s - Sps <strong>“liberTi</strong> kapitali”. igi ar ariskonsolidirebuli jgufis finansur angariSgebaSi <strong>da</strong> aRiarebulia aRricxviskapital-meTodiT.(b) Sps <strong>“liberTi</strong> siqiuriTiz” bankma Sps <strong>“liberTi</strong> kapitalze” gaasxvisa 2011 wlisdekemberSi.(c) 2011 wlis ganmavlobaSi bankma aRniSnuli <strong>Svilobili</strong> <strong>kompaniebi</strong> mesame mxareebzegaasxvisa.jgufis kapitalis did nawils flobs <strong>da</strong> akontrolebs rumineTis moqalaqe, <strong>da</strong>n kostaCepatrisiu.2. momzadebis safuZvelizogadi informaciawinamdebare konsolidirebuli finansuri angariSgeba momzadebulia „finansuriangariSgebis saerTaSoriso stan<strong>da</strong>rtebis” (SemdegSi „fa<strong>ss</strong>”) Sesabamisad.banki <strong>da</strong> misi <strong>Svilobili</strong> <strong>kompaniebi</strong> buRaltrul aRricxvas awarmoeben fa<strong>ss</strong>-isSesabamisad.konsolidirebuli finansuri angariSgeba momzadebulia pirvandeli RirebulebismeTodiT, warmoebuli instrumentebis sainvesticio qonebis, Senoba–nagebobebis <strong>da</strong>gasayi<strong>da</strong>d arsebuli fasiani qaRaldebis gar<strong>da</strong>, qvemoT warmodgenili finansuriaRricxvis politikis mixedviT.winamdebare konsolidirebuli finansuri angariSgeba warmodgenilia aTas larSi, TiToaqciis Rirebulebis gar<strong>da</strong> <strong>da</strong> Tu sxvagvarad ar aris miTiTebuli. konsolidirebulifinansuri angariSgebis samuSao <strong>da</strong> warsadgeni valutaa lari.3. saaRricxvo politikis mimoxilvacvlilebebi saaRricxvo politikaSi31 dekembriT <strong>da</strong>srulebuli 2011 wlis ganmavlobaSi jgufma miiRo Semdegi axali fa<strong>ss</strong> <strong>da</strong>faisk-i <strong>da</strong> maTi cvlilebebi. ZiriTadi cvlilebebis Sedegebi ixileT qvemoTba<strong>ss</strong> 32-is “finansuri instrumentebi: wardgena” cvlilebebi: uflebebis klasifikacia2009 wlis oqtomberSi, ba<strong>ss</strong>s-m gamosca ba<strong>ss</strong> 32-is cvlileba. sawarmoebze aRniSnulicvlileba vrceldeba 2010 wlis 1 Tebervals an mis Semdgom <strong>da</strong>wyebuli wliuriperiodebisaTvis. cvlileba akoreqtirebs finansuri valdebulebis ganmartebas ba<strong>ss</strong> 32-Siuflebebis klasificirebis mizniT <strong>da</strong> ganmartavs rig ofcionebsa <strong>da</strong> varantebs, rogorcwilobriv instrumentebs. aRniSnuli ZalaSia, Tu uflebebi miniWebul iqna sawarmosarawarmoebuli wilobrivi instrumentebis analogiuri klasis yvela mflobelisaTvisproporciuli wesiT, amgvari instrumentebis fiqsirebuli raodenobis fiqsirebul TanxadSesasyi<strong>da</strong>d nebismier valutaSi. jgufi ar elis, rom aRniSnul cvlilebas gavlenaeqneba jgufis konsolidirebul finansur angariSgebaze.8
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)cvlilebebi saaRricxvo politikaSi (gagrZeleba)faisk 14 “<strong>da</strong>finansebis minimaluri moTxovnis winaswari <strong>da</strong>farva (koreqtirebuli)”ZalaSia 2011 wlis 1 ianvris Semdgom <strong>da</strong>wyebuli wliuri periodebisaTvis. faisk 14<strong>da</strong>matebiT ganmartavs wmin<strong>da</strong> sapensio aqtivis aRdgeniTi Rirebulebis Sefasebas.cvlilebiT sawarmosTvis <strong>da</strong>saSvebia aqtivad moiazros <strong>da</strong>finansebis minimalurimoTxovnis winaswari <strong>da</strong>farva. cvlileba retrospeqtulad exeba pirvel finansurangariSgebaSi warmodgenil yvelaze adreul periods, romelSic sawarmos Tav<strong>da</strong>pirveliinterpretacia aqvs gamoyenebuli.sawarmom un<strong>da</strong> gansazRvros, <strong>da</strong>sWirdeba Tu ara winaswari <strong>da</strong>farvis ga<strong>da</strong>faseba sapensioaqtivebis aRdgenis unarze maTi gavlenis gamo. sawarmoebs, romlebic aqtuaruliSemosulobisa <strong>da</strong> zaralis aRiarebis mizniT derefnis princips iyeneben, aseve<strong>da</strong>sWirdebaT im urTierTqmedebis gaTvaliswineba, romelic iqmneba derefnis principsa <strong>da</strong>gegmiuri aqtivis aRdenis unaris Soris. faisk 14-s ar mouxdenia gavlna jgufiskonsolidirebul finansur angariSgebaze.faisk 19 “finansuri valdebulebebis wilobrivi instrumentebiT <strong>da</strong>farva”faisk 19-is interpretacia gamoqveyn<strong>da</strong> 2009 wlis noemberSi <strong>da</strong> ZalSi Sevi<strong>da</strong> 2010 wlis 1ivlisis Semdgomi wliuri periodebisTvis. interpretacia ganmartavs aRricxvis we<strong>ss</strong> iseTSemTxvevebSi, rodesac finansuri valdebulebis pirobebi mxareTa SeTanxmebiT icvleba <strong>da</strong>amis Sedegad finansuri valdebulebis mTlianad an nawilobriv <strong>da</strong>safarad kompaniakreditorisTvis wilobriv instrumentebs uSvebs. faisk 19-s ar ჰქონია arsebiTi gavlena„jgufis“ konsolidirebul finansur angariSgebaze.fa<strong>ss</strong>-is gaumjobesebebi2010 wlis maisSi ba<strong>ss</strong>s-m gamosca misi stan<strong>da</strong>rtebis cvlilebis mesame krebuli, romlisZiriTad mizans uzustobaTa aRmofxvra <strong>da</strong> teqstobrivi ganmartebebi warmoadgen<strong>da</strong>.cvlilebaTa umetesoba exeba 2011 wlis 1 ianvars an mis Semdgom <strong>da</strong>wyebul wliurperiodebs. warmodgenilia aseve calkeuli gar<strong>da</strong>mavali muxlebi TiToeulistan<strong>da</strong>rtisTvis. 2010 wlis maisis cvlilebebi – “fa<strong>ss</strong>-is gaumjobesebebi” iqoniebsgavlenas jgufis saaRricxvo politikaze, finansur mdgomareobasa Tu saqmianobaze,rogorc es aRwerilia qvemoT:• fa<strong>ss</strong> 3 - sawarmoTa gaerTianeba: amcirebs Sefasebis arCevans. mxolod umciresobiswilis is komponentebi, romlebic mimdinare mflobelobis wils warmoadgenen <strong>da</strong>likvi<strong>da</strong>ciis SemTxvevaSi maT mflobelebs aniWeben sawarmos wmin<strong>da</strong> aqtivebisproporciul wils, un<strong>da</strong> aRiricxon samarTliani RirebulebiT an SeZenilikompaniis amocnobadi wmin<strong>da</strong> aqtivebis mimdinare mflobelobis instrumentebisproporciuli wiliT. fa<strong>ss</strong> 3-is cvlilebebi gavlenas ar axdens jgufis finansurangariSgebaze.• fa<strong>ss</strong> 7 - finansuri instrumentebi: ganmartebiTi SeniSvnebi; warmoadgens cvlilebebsraodenobriv <strong>da</strong> sakredito riskis ganmartebiT SeniSvnebSi.• ba<strong>ss</strong> 34 - Sualeduri finansuri angariSgeba: moiTxovs <strong>da</strong>matebiT ganmartebiTSeniSvnebs garemoebebze, romlebic gavlenas axdens finansuri instrumentebi<strong>ss</strong>amarTlian Rirebulebasa <strong>da</strong> klasifikaciaze, finansuri instrumentebi<strong>ss</strong>amarTliani Rirebulebis doneebs Soris ga<strong>da</strong>adgilebaze, finansuri aqtivebisklasifikaciisa <strong>da</strong> pirobiTi valdebulebebisa <strong>da</strong> aqtivebis cvlilebebze.ganmartebebi finansuri instrumentebis samarTliani Rirebulebis doneebs Sorisga<strong>da</strong>adgilebaze warmodgenilia 21-ე SeniSvnaSi.9
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)cvlilebebi saaRricxvo politikaSi (gagrZeleba)• fa<strong>ss</strong> 1-is, ba<strong>ss</strong> 1-is, ba<strong>ss</strong> 27-is <strong>da</strong> faisk 13-is cvlilebebi ar iqoniebs gavlenasjgufis saaRricxvo politikaze, finansur mdgomareobasa Tu Sedegebze.stan<strong>da</strong>rtebSi <strong>da</strong> interpretaciebSi Sesul Semdeg cvlilebebs gavlena ar mouxdeniajgufis saaRricxvo politikaze, finansur mdgomareobasa Tu Sedegebze:• fa<strong>ss</strong> 1 finansuri angariSgebis saerTaSoriso stan<strong>da</strong>rtebis pirvelad gamoyeneba –garkveuli gamonaklisebis <strong>da</strong>Sveba fa<strong>ss</strong> 7–is analogiuri ganmartebebi<strong>da</strong>n maTTvis,vinc finansuri angariSgebis stan<strong>da</strong>rtebs pirvelad iyenebs• faisk 14 <strong>da</strong>finansebis minimaluri moTxovnebis winaswari ga<strong>da</strong>x<strong>da</strong>konsoli<strong>da</strong>ciis safuZveli<strong>Svilobili</strong> <strong>kompaniebi</strong>, anu is organizaciebi, romlebSic jgufs gaaCnia xmisuflebisaTvis saWiro wilis naxevarze meti, an sxvagvarad aqvs ufleba akontrolos maTisaqmianoba, warmoadgenen konsolidirebul sawarmoebs. <strong>Svilobili</strong> <strong>kompaniebi</strong>konsolidirebulad miiCneva jgufis kontrolis uflebis warmoSobi<strong>da</strong>n <strong>da</strong> maT aRargaaCniaT aRniSnuli statusi kontrolis uflebis Sewyvetisas. yvela kompaniaTaSorisioperacia, naSTebi <strong>da</strong> ararealizebuli mogeba kompaniebs Soris operaciebi<strong>da</strong>n iqviTebasrulad. ararealizebuli zarali aseve iqviTeba im SemTxvevis gar<strong>da</strong>, rodesac operaciaiZleva ga<strong>da</strong>cemuli aqtivis gaufasurebis safuZvels. saWiroebis SemTxvevaSi, <strong>Svilobili</strong><strong>kompaniebi</strong>s saaRricxvo politika Secvlilia jgufis mier miRebul politikasTanSesabamisobis uzrunvelyofis mizniT.nebismieri cvlileba kompaniis wilobriv monawileobaSi, kontrolis ufleba ucvlelad<strong>da</strong>tovebis SemTxvevaSi, wilobrivi garigebebis saxiT aRiricxeba. zaralebi ganekuTvnebaumciresobis wils maSinac ki, rodesac es uaryofiT naSTs ganapirobebs.Tu jgufi kargavs kontrols Svilobil kompaniaze, is Camowers <strong>Svilobili</strong> kompaniisaqtivebs (gudvilis CaTvliT) <strong>da</strong> valdebulebebs, umciresobis wilis sabalansoRirebulebas, kapitalSi asaxul jamur sakurso sxvaobebs; asaxavs miRebulianazRaurebis samarTlian Rirebulebas, nebismieri investiciis samarTlian Rirebulebas<strong>da</strong> mogebaSi <strong>da</strong> zaralSi deficits an metobas, aseve moaxdens mSobeli kompaniiskomponentebis wilis reklasifikacias mogebasa <strong>da</strong> zaralze, rac uwin aRiarebuli iyosxva srul SemosavalSi.sawarmoTa gaerTianebasawarmoTa gaerTianeba aRiricxeba Sesyidvis meTodiT. Sesyidvis Rirebuleba gamoiTvlebaSemdegi komponentebis <strong>da</strong>jgufebiT: Sesyidvis dRes samarTliani RirebulebiT ga<strong>da</strong>xdilisafasuri <strong>da</strong> SeZenili kompaniis umciresobis wilis moculoba. sawarmoTa gaerTianebisTiToeul SemTxvevaSi, SemZeni SeZenili kompaniis umciresobis wils afasebs samarTlianiRirebulebiT an amocnobadi wmin<strong>da</strong> aqtivebis proporciuli wilis Sesabamisad <strong>da</strong> aseveafasebs umciresobis wilis sxva komponentebs Sesyidvis dRisTvis maTi samarTlianiRirebulebiT. SeZenis xarjebis aRiareba xdeba xarjebis muxlSi.10
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)cvlilebebi saaRricxvo politikaSi (gagrZeleba)sawarmoTa gaerTianeba (gagrZeleba)rodesac jgufi Seisyidis bizne<strong>ss</strong>, klasifikaciis miznebisTvis afasebs mis finansuraqtvebsa <strong>da</strong> valdebulebebs Sesyidvis TariRisaTvis arsebuli sakontraqtovaldebulebebis, ekonomikuri pirobebisa <strong>da</strong> mSobeli kompaniis pirobebis Sesabamisad.aRniSnuli moicavs Sesyiduli kompaniis mier CarTuli warmoebuli instrumentebisgancalkevebas ZiriTad xelSekrulebebSi.Tu sawarmoTa gaerTianeba etapobrivia, SeZenil kompaniaSi SemZenis mier adre flobiliwilis samarTliani Rirebuleba SeZenis TariRisTvis ga<strong>da</strong>fasdeba, rogorc SeZenisTariRisaTvis mogeba-zaralSi asaxuli samarTliani Rirebuleba.nebismieri pirobiTi anazRaureba, romelic ga<strong>da</strong>xdil un<strong>da</strong> iqnas SemZenis mier,aRiarebulia samarTliani RirebulebiT SeZenis TariRisaTvis. pirobiTi safasuri<strong>ss</strong>amarTlian RirebulebaSi Semdgomi cvlilebebi, romelic moiazreba aqtivad anvaldebulebad, aRiarebul un<strong>da</strong> iqnas ba<strong>ss</strong> 39-is Sesabamisad mogebaSi an zaralSi, animgvarad, rogorc sxva sruli Semosavlis cvlileba. Tu pirobiTi safasuriklasificirebulia kapitalad, ar xdeba misi xelaxla Sefaseba, vidre ar moxdeba misisabloloo konvertacia kapitalSi.gudvili Tav<strong>da</strong>pirvelad aRiricxeba jgufis SeZenil amocnobad wmin<strong>da</strong> aqtivebSiga<strong>da</strong>xdil safasursa <strong>da</strong> aRebul valdebulebebs Soris sxvaobiT. Tu ga<strong>da</strong>xdilisafasuri naklebia SeZenili kompaniis wmin<strong>da</strong> aqtivebis samarTlian Rirebulebaze,sxvaobis aRiareba xdeba mogebaSi an zaralSi.Tav<strong>da</strong>pirveli aRiarebis Semdgom, gudvilis Sefaseba xdeba Tav<strong>da</strong>pirveli RirebulebiT,rasac akldeba nebismieri <strong>da</strong>ricxuli gaufasurebis zarali. gaufasurebis SemowmebismiznebisaTvis, sawarmoTa gaerTianebisas <strong>da</strong>ricxuli gudvili Sesyidvis TariRi<strong>da</strong>nga<strong>da</strong>nawildeba jgufis fuladi nakadebis warmomqmnel biznes erTeulebze, romlebicsavaraudod isargebleben gaerTianebiT, ganurCevlad imisa, aRniSnul biznes erTeulebsSeZenili kompaniis sxva aqtivebi ganekuTvneba, Tu valdebulebebi.rodesac gudvili ganekuTvneba fuladi nakadebis warmomqmnel biznes erTeuls <strong>da</strong> amerTeulis operaciebis nawili aris gasxvisebuli, gasxvisebul operaciasTan<strong>da</strong>kavSirebuli gudvili CarTulia aRniSnuli operaciis sabalanso RirebulebaSi,rodesac xdeba amgvari operaciis gasxvisebiT miRebuli mogebis an zaralis gansazRvra.aseT SemTxvevaSi, gasxvisebul operaciaze gudvilis gansazRvra xdeba am operaciisxvedriTi wilis <strong>da</strong> fuladi nakadebis warmomqmneli SenarCunebuli erTeulis nawilisSesabamisad.investiciebi mekavSire sawarmoebSimekavSire sawarmoebi warmoadgenen kompaniebs, romlebSic jgufi zoga<strong>da</strong>d flobs xmisuflebis 20%-<strong>da</strong>n 50%-mde, an sxvagvarad Seswevs unari moaxdinos mniSvnelovanizemoqmedeba, magram romelsac is ar akontrolebs an sxva pirTan erTad akontrolebs.mekavSire sawarmoebSi investiciebi gaiangariSeba kapital-meTodiT <strong>da</strong> Tav<strong>da</strong>pirvela<strong>da</strong>isaxeba TviTRirebulebiT, gudvilis CaTvliT. Semdgomi cvlilebebi sabalansoRirebulebaSi asaxavs mekavSire sawarmoSi jgufis wmin<strong>da</strong> aqtivebis wilSi SesyidvisSemdgom momx<strong>da</strong>r cvlilebebs. mekavSire sawarmoebis mogeba-zaralSi jgufis wiliaisaxeba konsolidirebul mogeba-zaralis angariSgebaSi, xolo rezervebSi misiga<strong>da</strong>adgilebis wili aisaxeba sxva srul SemosavalSi. Tumca, rodesac jgufis zaraliswili mekavSire sawarmoSi utoldeba an aRemateba mis wils mekavSire sawarmoSi, jgufiar asaxavs Semdgom <strong>da</strong>nakargebs, Tu is valdebuli ar aris Semdgomi ga<strong>da</strong>xdebisganxorcielebaze mekavSire sawarmoSi an misi saxeliT.11
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)investiciebi mekavSire sawarmoebSi (gagrZeleba)ararealizebuli Semosuloba jgufsa <strong>da</strong> mis mekavSire sawarmoebs Soris tranzaqciebzeiqviTeba mekavSire sawarmoTa kapitalSi jgufis wilis moculobiT. ararealizebulizaralic iqviTeba, Tu tranzaqcia ar amtkicebs ga<strong>da</strong>cemuli aqtivis gaufasurebas.finansuri aqtivebiTav<strong>da</strong>pirveli aRiarebaba<strong>ss</strong> 39-is stan<strong>da</strong>rtis Sesabamisad, finansuri aqtivebi klasificirebulia samarTlianiRirebulebiT Sefasebul <strong>da</strong> mogebasa <strong>da</strong> zaralSi asaxul finansur aqtivebad, sesxebad<strong>da</strong> moTxovnebad, <strong>da</strong>farvis va<strong>da</strong>mde flobil fasian qaRaldebad an gasayi<strong>da</strong>d arsebulfinansur aqtivebad. finansuri aqtivebis Tav<strong>da</strong>pirveli aRiarebisas maTi aRricxva xdebasamarTliani RirebulebiT, rasac emateba uSualod garigebasTan <strong>da</strong>kavSirebuli xarjebimxolod im investiciebisaTvis, romlebic ar aisaxeba samarTliani RirebulebiT mogebasa<strong>da</strong> zaralSi. jgufi gansazRvravs finansuri aqtivebis klasifikacias Tav<strong>da</strong>pirveliaRiarebis Semdgom <strong>da</strong> mogvianebiT SeiZleba moaxdinos finansuri aqtivebisreklasificireba qvemoT miTiTebul SemTxvevebSi.aRiarebis TariRirogorc wesi, finansuri aqtivebis yidva-gayidvis aRiareba xdeba savaWro operaciis dRes,anu im TariRiT, rodesac “jgufi” Seisyidis an gayidis aqtivs. Cveulebriv, finansuriaqtivebis Sesyidva <strong>da</strong> gayidva iseTi operaciebia, romlebic moiTxovs aqtivis mitanas<strong>da</strong>niSnulebis punqtamde kanonmdeblobiT Tu sabazro pirobebiT regulirebad va<strong>da</strong>Si.va<strong>da</strong>mde flobili investiciebiarawarmoebuli finansuri aqtivebi, romlebsac aqvT fiqsirebuli an gansazRvradi<strong>da</strong>farvebis grafiki <strong>da</strong> fiqsirebuli va<strong>da</strong>, klasificirdebian, rogorc <strong>da</strong>farvis va<strong>da</strong>mdeflobili fasiani qaRaldebi, Tu jgufs aqvs <strong>da</strong>farvis va<strong>da</strong>mde maTi flobis survili <strong>da</strong>SesaZlebloba. es gansazRvreba ar moicavs ganusazRvreli vadis mqone investiciebs.va<strong>da</strong>mde flobili investiciebi Semdeg amortizebuli RirebulebiT aisaxeba.amortizebuli RirebulebiT aRricxuli investiciebisaTvis mogebisa <strong>da</strong> zaralisaRiareba xdeba mogeba-zaralis konsolidirebul angariSgebaSi investiciisgaufasurebisas, agreTve amortizaciis procesSi.sesxebi <strong>da</strong> misaRebi angariSebisesxebi <strong>da</strong> misaRebi angariSebi aris arawarmoebuli finansuri aqtivebi fiqsirebuli angansazRvradi ga<strong>da</strong>xdiT, romlebic ar aris kotirebuli aqtiur bazarze. aRniSnuliinstrumentebi ar aris gankuTvnili saswrafo an moklevadiani ga<strong>da</strong>yidvisTvis, <strong>da</strong> ar arisklasificirebuli, rogorc savaWro fasiani qaRaldebi an gasayi<strong>da</strong>d arsebulisainvesticio fasiani qaRaldebi. aRniSnuli aqtivebi aRiricxeba amortizebuliRirebulebiT moqmedi efeqturi saprocento ganakveTis meTodis gamoyenebiT. mogeba <strong>da</strong>zarali aRiarebulia mogeba-zaralis konsolidirebul angariSgebaSi, im SemTxvevaSi Tusesxebis <strong>da</strong> misaRebi angariSebis aRiareba Sewydeba, gaufasurdeba an amortizirdeba.12
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)gasayi<strong>da</strong>d arsebuli finansuri aqtivebigasayi<strong>da</strong>d arsebuli finansuri aqtivebi is arawarmoebuli finansuri aqtivebia, romlebicgamiznulia gasayi<strong>da</strong>d an ar aris gaTvaliswinebuli romelime zemoxsenebul kategoriaSi.Tav<strong>da</strong>pirveli aRiarebis Semdeg, gasayi<strong>da</strong>d arsebuli finansuri aqtivebis Sefaseba xdebasamarTliani RirebulebiT, xolo mogebisa <strong>da</strong> zaralis aRiareba xdeba sxva srulSemosavalSi investiciis aRiarebis Sewyvetis an gaufasurebis dromde, rodesackumulaciuri mogeba–zarali, romelic manamde sxva sruli Semosavlis angariSgebaSi iyoasaxuli, reklasificirdeba mogeba-zaralis konsolidirebul angariSgebaSi. Tumcaefeqturi saprocento ganakveTiT <strong>da</strong>angariSebuli procentis aRiareba xdeba mogeba–zaralis konsolidirebul angariSgebaSi.samarTliani Rirebulebis gansazRvraaqtiur bazarze balansis Sedgenis TariRisaTvis gasayi<strong>da</strong>d arsebuli finansuriinstrumentebis samarTliani Rirebuleba ganisazRvreba maTi kotirebuli sabazro fasiTan dileris mier SeTavazebuli fasiT (SeTavazebuli fasi grZel poziciaze <strong>da</strong>moTxovnili fasi mokle poziciaze), tranzaqciis xarjis gamoklebis gareSe.yvela <strong>da</strong>narCeni finansuri instrumentebis SemTxvevaSi, romelTa sabazro pirobebTanSe<strong>da</strong>rebac ver xerxdeba, samarTliani Rirebuleba ganisazRvreba Sefasebis SesabamisimeTodebis gamoyenebiT. maT Sorisaa wmin<strong>da</strong> mimdinare Rirebulebis <strong>da</strong>dgenis meTodi,romelic gulisxmobs bazarze arsebuli msgavsi instrumentebis fasebTan Se<strong>da</strong>reba,ofcionis fas<strong>da</strong>debis modelireba <strong>da</strong> Sefasebis sxva meTodebi.urTierTgaqviTvafinansuri aqtivebi <strong>da</strong> valdebulebebi urTierTgaiqviTeba <strong>da</strong> wmin<strong>da</strong> Tanxa aisaxebafinansuri mdgomareobis konsolidirebul angariSgebaSi, im SemTxvevaSi Tu arsebobsaRiarebuli aqtivebisa <strong>da</strong> valdebulebebis Tanxebis gaqviTvis iuridiuli ufleba <strong>da</strong>survili, an erTdroulad aqtivis realizaciisa <strong>da</strong> valdebulebebis <strong>da</strong>farvis survili.es ar exeba ZiriTad sakliringo xelSekrulebebs <strong>da</strong> <strong>da</strong>kavSirebuli aqtivebi <strong>da</strong>valdebulebebi mTlianad warmodgenilia finansuri mdgomareobis konsolidirebulangariSgebaSi.fuli <strong>da</strong> fuladi saxsrebis ekvivalentebifuli <strong>da</strong> fuladi saxsrebis ekvivalentebi Sedgeba naRdi fulis, erovnuli bankisadmimoTxovnebis (savaldebulo rezervebis gamoklebiT) <strong>da</strong> sakredito <strong>da</strong>wesebulebebisadmimoTxovnebisagan, romelTac aqvT gamocemi<strong>da</strong>n 90 dRis va<strong>da</strong> <strong>da</strong> Tavisufalni ariansakontraqto valdebulebebisagan.moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarTCveulebrivi saqmianobisas jgufi sxva<strong>da</strong>sxva periodis ganmavlobaSi inarCunebs avansebsaTu depozitebs sxva bankebSi. Tav<strong>da</strong>pirvelad sakredito <strong>da</strong>wesebulebebis mimarTmoTxovnebis aRiareba xdeba samarTliani RirebulebiT. moTxovnebi sakredito<strong>da</strong>wesebulebebis mimarT SemdgomSi fasdeba amortizebuli RirebulebiT efeqturisaprocento ganakveTis meTodis gamoyenebiT. sakredito <strong>da</strong>wesebulebebis mimarTmoTxovnebis Tanxa aisaxeba gaufasurebis rezervis gamoklebiT.13
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)warmoebuli finansuri instrumentebiCveulebrivi bizne<strong>ss</strong>aqmianobis farglebSi jgufi axorcielebs warmoebuli finansuriinstrumentebiT operaciebs, romlebSic ZiriTadi wili ukavia savaluto forvardebsa <strong>da</strong>svopebs savaluto gacvliT <strong>da</strong> kapitalis bazrebze. aseTi finansuri instrumentebiflobilia savaWrod <strong>da</strong> aisaxeba samarTliani RirebulebiT. samarTliani RirebulebaganisazRvreba kotirebuli sabazro fas<strong>da</strong>debiT an faswarmoqmnis modelis Sesabamisad,sa<strong>da</strong>c gaTvaliswinebulia am instrumentis mimdinare sabazro <strong>da</strong> sakontraqto fasi <strong>da</strong>sxva faqtorebi. warmoebuli finansuri instrumentebi aisaxeba, rogorc aqtivebi, rodesacmaTi samarTliani Rirebuleba <strong>da</strong>debiTia, <strong>da</strong> rogorc valdebulebebi, roca maTisamarTliani Rirebuleba uaryofiTia. am instrumentebi<strong>da</strong>n miRebuli mogeba <strong>da</strong> zaraliaisaxeba mogeba-zaralis konsolidirebul angariSgebaSi, rogorc wmin<strong>da</strong> mogeba/(zarali)savaWro fasiani qaRaldebi<strong>da</strong>n an rogorc wmin<strong>da</strong> mogeba/(zarali) ucxour valutaSiganxorcielebuli operaciebi<strong>da</strong>n instrumentis bunebi<strong>da</strong>n gamomdinare.sxva finansur instrumentebSi CarTuli warmoebuli instrumentebi moiazreba calkewarmoebul instrumentebad <strong>da</strong> aRiricxeba samarTliani RirebulebiT Tu maTiekonomikuri maxasiaTeblebi <strong>da</strong> riskebi ar aris mWidrod <strong>da</strong>kavSirebuli kontraqtSigawerilTan <strong>da</strong> Tavad kontraqti ar aris gamiznuli savaWrod an samarTlianiRirebulebiT aRiarebuli <strong>da</strong> mogebasa <strong>da</strong> zaralSi asaxuli. gancalkevebuli CarTuliwarmoebuli finansuri instrumentebi aRiricxeba samarTliani RirebulebiT savaWroportfelSi, xolo samarTliani Rirebulebis cvlilebebi - konsolidirebul mogebazaralis angariSgebaSi.nasesxebi saxsrebigamoSvebuli finansuri instrumentebi an maTi komponentebi klasificirebuliavaldebulebebad, rodesac mflobelis winaSe sakontraqto garigebebis Sedegad “jgufs”warmoeSoba valdebuleba, rom ga<strong>da</strong>ixados fuli an finansuri instrumenti an sxvagvarad<strong>da</strong>akmayofilos es valdebuleba, gar<strong>da</strong> sakuTari wilobrivi instrumentebiT gacvliTioperaciebis warmoebisa. amgvari instrumentebi moicavs valdebulebebs sakredito<strong>da</strong>wesebulebebis, meanabreebis winaSe <strong>da</strong> gamoSvebul savalo fasian qaRaldebs.Tav<strong>da</strong>pirveli aRiarebis Semdgom, sesxebis Sefaseba xdeba amortizebuli RirebulebiT,efeqturi saprocento ganakveTis gamoyenebiT. mogebisa <strong>da</strong> zaralis aRiarebakonsolidirebul mogeba-zaralis angariSgebaSi xdeba valdebulebis aRiarebisSewyvetisas, agreTve amortizaciis procesSi.Tu jgufi Seisyidis sakuTar sesxs, mas amoiReben finansuri mdgomareobiskonsolidirebuli angariSgebi<strong>da</strong>n, xolo sxvaoba valdebulebis sabalanso Rirebulebasa<strong>da</strong> ga<strong>da</strong>xdil safasurs Soris aRiricxeba mogeba-zaralis konsolidirebulangariSgebaSi.ijarai. finansuri ijara – jgufi, rogorc moijarejgufi aRiarebs finansur ijaras, rogorc aqtivebsa <strong>da</strong> valdebulebebs finansurimdgomareobis konsolidirebul angariSgebaSi, saijaro vadis <strong>da</strong>wyebisas, ijariT aRebuliqonebis samarTlian Rirebulebasa <strong>da</strong> minimaluri saijaro ga<strong>da</strong>saxadebis mimdinareRirebulebas Soris umciresiT. minimaluri saijaro ga<strong>da</strong>saxadebis mimdinare RirebulebisgamoTvlisas diskontirebis faqtorad gamoiyeneba ijaraSi gaTvaliswinebuli saprocentoganakveTi, Tu SesaZlebelia misi gansazRvra; sxva SemTxvevaSi gamoiyeneba jgufisSefardebiTi saprocento ganakveTi. Tav<strong>da</strong>pirveli pir<strong>da</strong>piri xarjebi Sedis aqtivisRirebulebaSi. saijaro ga<strong>da</strong>saxadebi nawildeba finansur xarjsa <strong>da</strong> <strong>da</strong>safarivaldebulebis Semcirebas Soris. finansuri xarji ga<strong>da</strong>nawildeba saijaro vadisperiodebze imgvarad, rom TiToeuli periodisaTvis warmoiqmnas mudmivi periodulisaprocento ganakveTi valdebulebis naSTze.14
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)ijara (gagrZeleba)xarjebi, romlebic pir<strong>da</strong>pir aris <strong>da</strong>kavSirebuli moijaris mier finansuri ijarisaTvisganxorcielebul saqmianobasTan, Sesulia ijariT aRebul aqtivad aRiarebul TanxaSi.ii.saoperacio – jgufi, rogorc moijareaqtivebis ijara, romlis safuZvelzec meijaris mier efeqturad aris SenarCunebulisakuTrebis riskebi <strong>da</strong> sargebeli, klasificirdeba, rogorc saoperacio ijara. ijarisga<strong>da</strong>saxadis aRiareba xarjebad saoperacio ijaris farglebSi xdeba wrfivi meTodiTijaris vadis ganmavlobaSi <strong>da</strong> Sesulia sxva saoperacio xarjebSi.iii.Osaoperacio – jgufi, rogorc meijarejgufi saoperacio ijaris aqtivebs warmoadgens konsolidirebuli finansurimdgomareobis angariSgebaSi aqtivebis xasiaTis mixedviT. saoperacio ijari<strong>da</strong>n saijaroSemosavlis aRiareba konsolidirebul mogeba-zaralis angariSgebaSi xdeba wrfivimeTodiT, ijaris vadis ganmavlobaSi, rogorc sxva Semosavlisa. moijarisaTviswamaxalisebel faqtorebze jamuri <strong>da</strong>naxarjis aRiareba xdeba, rogorc saijaroSemosavlis wrfivi meTodiT Semcireba ijaris vadis ganmavlobaSi. saoperacio ijari<strong>da</strong>nSemosavlebis miRebis Tav<strong>da</strong>pirveli pir<strong>da</strong>piri xarjebi saijaro aqtivebis sabalansoRirebulebas emateba.finansuri aqtivebis gaufasurebajgufi TiToeuli saangariSgebo TariRiT asaxavs finansuri aqtivebisa an finansuriaqtivebis jgufis gaufasurebas. finansuri aqtivi Tu finansuri aqtivebis jgufigaufasurebulad miiCneva maSin <strong>da</strong> mxolod maSin, Tu arsebobs raime faqtis (faqtebis)Sedegad gamowveuli gaufasurebis arsebobis obieqturi safuZveli, romelsac (romelTac)adgili hqon<strong>da</strong> aqtivis Tav<strong>da</strong>pirveli aRiarebis Semdgom (warmoSobili “zaralis faqti”)<strong>da</strong> zaralis faqts (faqtebs) gavlena aqvs finansuri aqtivisa Tu finansuri aqtivebisjgufis savaraudo samomavlo fulad nakadebze, romelTa sarwmunod gansazRvracSesaZlebelia. gaufasurebis safuZveli SesaZloa migvaniSnebdes imaze, rom msesxebeli TumsesxebelTa jgufi ganicdis finansur sirTuleebs, arRvevs procentisa Tu ZiriTadiTanxis <strong>da</strong>farvis ganrigs, arsebobs misi gakotrebis an sxvagvari finansurireorganizaciis albaToba, an Tu va<strong>da</strong>ga<strong>da</strong>cilebebis an ekonomikuri pirobebiscvlilebebis gamo mosalodnelia samomavlo fuladi nakadebis kleba.moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT <strong>da</strong> klientebze gacemuli sesxebisakredito <strong>da</strong>wesebulebebis mimarT amortizebuli RirebulebiT aRricxuli moTxovnebis<strong>da</strong> klientebze gacemuli sesxebis Sefasebisas jgufi Tav<strong>da</strong>pirvelad individualura<strong>da</strong>dgens arsebobs Tu ara gaufasurebis obieqturi safuZveli individualuradmniSvnelovani finansuri aqtivebisTvis an koleqtiurad aramniSvnelovnad miCneulifinansuri aqtivebisaTvis. Tu <strong>da</strong>dgin<strong>da</strong>, rom individualurad Sefasebuli finansuriaqtivis (ganurCevlad imisa, mniSvnelovania is Tu ara) gaufasurebis obieqturi safuZveliar arsebobs, aqtivis CarTva xdeba finansuri aqtivebis jgufSi, romelsac axasiaTebsanalogiuri sakredito riskebi <strong>da</strong> am finansuri aqtivebis jgufis SefasebagaufasurebasTan mimarTebaSi xdeba koleqtiurad. aqtivebi, romelTa gaufasurebacindividualurad fasdeba <strong>da</strong> romlebzec xdeba gaufasurebis zaralis aRiareba, armonawileobs gaufasurebasTan mimarTebaSi aqtivebis koleqtiuri Sefasebis procesSi.15
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)finansuri aqtivebis gaufasureba (gagrZeleba)Tu arsebobs gaufasurebis zaralis warmoSobis obieqturi safuZveli, zaralis TanxaaRiricxeba, rogorc sxvaoba aqtivis sabalanso Rirebulebasa <strong>da</strong> samomavlo fuladinakadebis mimdinare Rirebulebas Soris (mosalodneli samomavlo sakredito zaralisgamoklebiT, romelsac jer adgili ar hqonia). aqtivis sabalanso Rirebuleba mcirdebagaufasurebis rezervis gamoyenebiT, xolo zaralis Tanxa aRiarebulia mogeba-zaraliskonsolidirebul angariSgebaSi. saprocento Semosavali isev ericxeba Semcirebulsabalanso Rirebulebas aqtivis Tav<strong>da</strong>pirveli efeqturi saprocento ganakveTiT. sesxebimaT rezervTan erTad Camoiwereba maSin, rodesac maTi amoReba aRar aris realuradmosalodneli, xolo uzrunvelyofa mTlianad realizebulia an jgufisaTvis arisga<strong>da</strong>cemuli. Tu momdevno weliwadis ganmavlobaSi gaufasurebiT gamowveuli zaraligaizrdeba an Semcirdeba gaufasurebis aRiarebis Semdgomi movlenis gamo, uwinaRiarebuli gaufasurebis zarali izrdeba an mcirdeba gaufasurebis rezervis angariSiskoreqtirebiT. Tu momavalSi xdeba Camoweris aRdgena, aRniSnuli kreditdeba mogebazaraliskonsolidirebul angariSgebaze.mosalodneli samomavlo fuladi nakadebis mimdinare Rirebuleba diskontirebuliafinansuri aqtivis Tav<strong>da</strong>pirveli efeqturi saprocento ganakveTiT. Tu sesxs aqvs cvladisaprocento ganakveTi, diskontis ganakveTi gaufasurebis zaralis Sesafasebladwarmoadgens mimdinare efeqtur saprocento ganakveTs. uzrunvelyofili finansuriaqtivis samomavlo fuladi nakadebis mimdinare Rirebulebis gamoTvla asaxavs fuladnakadebs, romlebic gamomdinareobs gamoyenebuli uzrunvelyofi<strong>da</strong>n, rasac akldebauzrunvelyofis miRebasTan <strong>da</strong> realizaciasTan <strong>da</strong>kavSirebuli xarjebi, imis<strong>da</strong>miuxe<strong>da</strong>vad, mosalodnelia Tu ara uzrunvelyofis gamoyeneba.gaufasurebis koleqtiurad Sefasebis mizniT, finansuri aqtivebi <strong>da</strong>jgufebulia jgufisSi<strong>da</strong> sakredito ranჟirebis sistemaze <strong>da</strong>yrdnobiT, romelic iTvaliswinebs sakreditoriskis iseT maxasiaTeblebs, rogorebicaa aqtivis tipi, seqtori, geografiulimdebareoba, uzrunvelyofis tipi, va<strong>da</strong>ga<strong>da</strong>cilebis statusi <strong>da</strong> sxva.gaufasurebasTan mimarTebaSi koleqtiurad Sefasebuli finansuri aqtivebis samomavlofuladi nakadebi gansazRvrulia msgavsi sakredito riskis maxasiaTeblebis mqoneaqtivebis istoriuli zaralis Sesabamisad. istoriuli zarali koreqtirdeba amJamindelmonacemebze <strong>da</strong>yrdnobiT, raTa gaTvaliswinebul iqnas amJamindeli pirobebi, romlebic armoqmedeb<strong>da</strong> istoriuli zaralis wlebSi, <strong>da</strong> ar iqnas gaTvaliswinebuli istoriulizaralis periodis is garemoebebi, romlebic amJamad aRar arsebobs. samomavlo fuladinakadebis savaraudo cvlilebebi asaxavs <strong>da</strong> ukavSirdeba wli<strong>da</strong>n wlamde garkveuliTariRisaTvis momx<strong>da</strong>r cvlilebebs (rogoricaa umuSevrobis ganakveTi, uZravi qonebisfasi, saqonlis fasi, ga<strong>da</strong>xdisunarianoba <strong>da</strong> sxva faqtorebi, romlebic jgufSi zaralisganmsazRvrelia). samomavlo fuladi nakadebis Sefasebis meTodologiis <strong>da</strong> <strong>da</strong>Svebebis,romlebic gamoiyeneba samomavlo fuladi nakadebis gansazRvris mizniT, ga<strong>da</strong>xedvaregularulad xdeba gansazRvrul <strong>da</strong> realur zarals Soris sxvaobis Semcirebis mizniT.<strong>da</strong>farvis va<strong>da</strong>mde flobili finansuri investiciebi<strong>da</strong>farvis va<strong>da</strong>mde flobili investiciebisaTvis jgufi individualurad afasebs, arsebobsTu ara gaufasurebis obieqturi safuZveli. Tu arsebobs gaufasurebis zaraliswarmoSobis obieqturi safuZveli, zaralis Tanxa aRiricxeba rogorc sxvaoba aqtivi<strong>ss</strong>abalanso Rirebulebasa <strong>da</strong> samomavlo fuladi nakadebis mimdinare Rirebulebas Soris.aqtivis sabalanso Rirebuleba mcirdeba <strong>da</strong> zaralis Tanxa aRiarebulia mogeba-zaraliskonsolidirebul angariSgebaSi.Tu momdevno wels savaraudo gaufasurebis moculoba mcirdeba gaufasurebis aRiarebisSemdgomi movlenis gamo, manamde <strong>da</strong>ricxuli nebismieri Tanxa kreditdeba mogeba-zaraliskonsolidirebul angariSgebaSi.16
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)finansuri aqtivebis gaufasureba (gagrZeleba)gasayi<strong>da</strong>d arsebuli finansuri investiciebigasayi<strong>da</strong>d arsebuli finansuri investiciebisaTvis jgufi yoveli saangariSgeboTariRisaTvis afasebs, arsebobs Tu ara investiciis Tu investiciaTa jgufisgaufasurebis obieqturi safuZveli.gasayi<strong>da</strong>d arsebuli kapitalis investiciebis SemTxvevaSi, obieqturi safuZveli niSnavsinvesticiis samarTliani Rirebulebis mniSvnelovan an grZelvadian Semcirebas misTviTRirebulebaze nakleb odenobamde. Tu arsebobs gaufasurebis safuZveli,akumulirebuli zarali, (romelic Sefasebulia rogorc sxvaoba Sesyidvis Rirebulebasa<strong>da</strong> mimdinare samarTlian Rirebulebas Soris, rasac akldeba mogeba-zaraliskonsolidirebul angariSgebaSi aRiarebuli investiciis gaufasurebis zarali)amoRebulia sxva sruli Semosavlis muxli<strong>da</strong>n <strong>da</strong> aRiarebulia mogeba-zaraliskonsolidirebul angariSgebaSi. kapitalis investiciebis gaufasurebis zaralis aRdgenamogeba-zaralis konsolidirebul angariSgebaSi asaxviT ar xdeba; gaufasurebis SemdgommaTi samarTliani Rirebulebis zr<strong>da</strong> mTlianad sxva srul SemosavalSi aisaxeba.gasayi<strong>da</strong>d arsebuli sasesxo instrumentebis SemTxvevaSi, gaufasurebis Sefaseba xdebaimave kriteriumebiT, rogorc amortizebuli Rirebulebis mqone finansuri aqtivebisSemTxvevaSi. samomavlo saprocento Semosavali efuZneba Semcirebul sabalansoRirebulebas <strong>da</strong> iricxeba saprocento ganakveTiT, romelic gamoiyeneba gaufasurebiszaralis Sefasebis mizniT samomavlo fuladi nakadebis diskontirebisaTvis. saprocentoSemosavali aRiricxeba mogeba-zaralis konsolidirebul angariSgebaSi. Tu momdevnowels sasesxo instrumentis samarTliani Rirebuleba gaizrdeba <strong>da</strong> zr<strong>da</strong> SesaZloaobieqturad <strong>da</strong>ukavSirdes gaufasurebis mogeba-zaralis konsolidirebul angariSgebaSiaRiarebis Semdgom movlenas, xdeba gaufasurebis zaralis aRdgena mogeba-zaraliskonsolidirebul angariSgebaSi asaxviT.restruqturirebuli sesxebisaWiroebis SemTxvevaSi jgufi axdens sesxebis restruqturizacias nacvlad imisa, rom<strong>da</strong>isakuTros uzrunvelyofis sagani. aRniSnuli SesaZloa moicavdes <strong>da</strong>farvis pirobebisgaumjobesebas <strong>da</strong> sesxis axali pirobebis SeTanxmebas. mas Semdeg, rac moxdeba sesxispirobebze xelaxali SeTanxmeba, sesxi aRar miiCneva va<strong>da</strong>ga<strong>da</strong>cilebulad. xelmZRvanelobamudmivad axdens restruqturirebuli sesxebis monitorings, raTa <strong>da</strong>rwmundes romSesrulebulia yvela piroba <strong>da</strong> samomavlo <strong>da</strong>farvebi mosalodnelia. gaufasurebasTanmimarTebaSi sesxebi kvlavac fasdeba individualurad an koleqtiurad <strong>da</strong> SefasebisTvisgamoiyeneba sesxis Tav<strong>da</strong>pirveli efeqturi saprocento ganakveTi.finansuri aqtivebis <strong>da</strong> valdebulebebis aRiarebis Sewyvetafinansuri aqtivebifinansuri aqtivis (an, sa<strong>da</strong>c misaRebia, finansuri aqtivis nawilis an analogiurifinansuri aqtivis jgufis nawilis) Camowera xdeba Tu:• amoiwura aqtivi<strong>da</strong>n fuladi saxsrebis miRebis Öva<strong>da</strong>;• jgufma <strong>da</strong>Tmo aqtivi<strong>da</strong>n fuladi saxsrebis miRebis ufleba, an <strong>da</strong>itova amgvariufleba, magram aiRo mesame pirebisaTvis Tanxebis srulad <strong>da</strong> <strong>da</strong>gvianebis gareSega<strong>da</strong>xdis saxelSekrulebo valdebuleba; <strong>da</strong>• jgufis mier (a) ga<strong>da</strong>cemul iqna aqtivTan <strong>da</strong>kavSirebuli yvela riski <strong>da</strong> sargebeli;(b) jgufis mier ga<strong>da</strong>cemul iqna aqtivze kontroli.17
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)finansuri aqtivebis <strong>da</strong> valdebulebebis aRiarebis Sewyveta (gagrZeleba)im SemTxvevaSi, Tu jgufis mier ga<strong>da</strong>cemul iqna aqtivi<strong>da</strong>n fuladi nakadebis miRebisufleba <strong>da</strong> ar momx<strong>da</strong>ra riskebisa <strong>da</strong> sargeblis, aqtivze kontrolis arc ga<strong>da</strong>cema <strong>da</strong>arc SenarCuneba, jgufis mier aqtivis aRiareba xdeba Semdgomi gamoyenebis pirobiT.Semdgomi gamoyeneba, romelsac aqvs ga<strong>da</strong>cemul aqtivze erTgvari garantiis forma,aisaxeba aqtivis Tav<strong>da</strong>pirvel sabalanso Rirebulebasa <strong>da</strong> jgufis mier ga<strong>da</strong>saxdelmaqsimalur Tanxas Soris umciresiT.rodesac Semdgomi gamoyeneba miiRebs ga<strong>da</strong>cemul aqtivze werilobiTi <strong>da</strong>/an SeZeniliofcionis formas (fuladi ofcionebis an msgavsi sakontraqto pirobebis saxiT), jgufisCarTulobis xarisxi warmoadgens im ga<strong>da</strong>cemuli aqtivis Tanxas, romliTac SesaZlebeliaaqtivis gamosyidva. Tumca im SemTxvevaSi, rodesac arsebobs werilobiTi miwodebisofcioni (fuladi ofcionebis an msgavsi sakontraqto pirobebis saxiT) samarTlianiRirebulebiT asaxul aqtivze, jgufis CarTulobis xarisxi Semoifargleba ga<strong>da</strong>cemuliaqtivebis samarTlian Rirebulebasa <strong>da</strong> ofcionis realizaciis fa<strong>ss</strong> Soris umciresiT.finansuri valdebulebebifinansuri valdebulebebis aRiareba wydeba xdeba maSin, rodesac isini ifareba,baTildeba an amoiwureba.rodesac arsebul finansur valdebulebas cvlis meore finansuri valdebuleba imavekreditoris mimarT mniSvnelovnad Secvlili pirobebiT, an Tu mimdinare valdebulebispirobebi mniSvnelovnad icvleba, amgvari cvlileba Tu modifikacia aRiricxeba, rogorcTav<strong>da</strong>pirveli valdebulebis aRiarebis gauqmeba <strong>da</strong> axali valdebulebis aRiareba, xoloSesabamisi sabalanso Rirebulebis sxvaoba aisaxeba mogeba-zaralis konsolidirebulangariSgebaSi.finansuri garantiebiCveulebrivi saqmianobis procesSi jgufi gascems finansur garantiebs, ZiriTa<strong>da</strong><strong>da</strong>kreditivebsa <strong>da</strong> aqceptebs. finansuri garantiebi Tavi<strong>da</strong>n samarTliani RirebulebiTaRiricxeba konsolidirebul finansur angariSgebaSi, “sxva valdebulebebis” muxlSi,rogorc miRebuli premia. Tav<strong>da</strong>pirveli aRiarebis Semdgom, jgufis valdebulebebiTiToeuli garantiisTvis fasdeba amortizebul premiasa <strong>da</strong> garantiis SedegadwarmoSobili finansuri valdebulebis <strong>da</strong>safarad gaweuli xarjebis maqsimalurad zustgaTvlas Soris umetesiT.yoveli mateba valebulebebSi, rac <strong>da</strong>kavSirebulia finanansur garantiebTan, aisaxebamogeba-zaralis konsolidirebul angariSgebaSi. miRebuli premia mogeba-zaraliskonsolidirebul angariSgebaSi aRiarebulia wrfivi meTodis gamoyenebiT garantiisvadis ganmavlobaSi.18
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)ga<strong>da</strong>saxadebimimdinare mogebis ga<strong>da</strong>saxadi gamoiangariSeba saqarTvelos kanonmdeblobis Sesabamisad<strong>da</strong> warmoadgens mimdinare <strong>da</strong> ga<strong>da</strong>vadebuli saga<strong>da</strong>saxado xarjebis jams.ga<strong>da</strong>vadebuli aqtivebisa <strong>da</strong> valdebulebebis <strong>da</strong>angariSeba mimdinare sxvaobebTanmimarTebaSi xdeba valdebulebebis aRricxvis meTodiT. ga<strong>da</strong>vadebuli mogebisga<strong>da</strong>saxadebi gaTvaliswinebulia yvela droebiT sxvaobaze, romelic warmoiSobaaqtivebisa <strong>da</strong> valdebulebebis saga<strong>da</strong>saxado <strong>da</strong>sabegr safuZvelsa <strong>da</strong> maT sabalansoRirebulebas Soris finansuri angariSgebis miznebisaTvis, gar<strong>da</strong> im SemTxvevisa, rodesacga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadi warmoiSoba gudvilis Tav<strong>da</strong>pirveli aRiarebi<strong>da</strong>n Tuaqtivisa <strong>da</strong> valdebulebi<strong>da</strong>n im operaciaSi, romelic ar aris sawarmoTa gaerTianeba <strong>da</strong>operaciis TariRisaTvis gavlenas ar iqoniebs saaRricxvo mogebasa Tu <strong>da</strong>sabegr mogebazaralze.ga<strong>da</strong>vadebuli saga<strong>da</strong>saxado aqtivi aisaxeba im pirobiT, Tu arsebobs albaToba <strong>da</strong>sabegrimogebisa, romliTac SesaZlebeli iqneba droebiTi gamoqviTvadi sxvaobebis <strong>da</strong>farva.ga<strong>da</strong>vadebuli saga<strong>da</strong>saxado aqtivebi <strong>da</strong> valdebulebebi aRiricxeba saga<strong>da</strong>saxadoganakveTebiT, romelTa gamoyenebac mosalodnelia aqtivis realizaciisa <strong>da</strong>valdebulebis <strong>da</strong>farvis periodSi im ganakveTebze <strong>da</strong>yrdnobiT, romlebic moqmedeb<strong>da</strong> anamoqmed<strong>da</strong> angariSgebis dRes.ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadi warmodgenilia droebiT sxvaobebze, romlebicwarmoiSoba investiciebi<strong>da</strong>n Svilobil kompaniebSi, mekavSire <strong>da</strong> erTobliv sawarmoebSi,gar<strong>da</strong> im SemTxvevisa, rodesac SesaZloa gakontrolebul iqnas droebiTi sxvaobisaRdgenis dro <strong>da</strong> axlo momavalSi maTi aRdgena ar aris mosalodneli.saqarTveloSi agreTve moqmedebs sxva<strong>da</strong>sxva saoperacio ga<strong>da</strong>saxadi, romlebic gavlenasaxdens jgufis saqmianobaze. es ga<strong>da</strong>saxadebi Sesulia sxva saoperacio xarjebSi.ZiriTadi saSualebebiZiriTadi saSualebebi aRricxulia TviTRirebulebiT, gar<strong>da</strong> yoveldRiuri momsaxurebisxarjebisa, rasac akldeba akumulirebuli cveTa <strong>da</strong> gaufasurebis moculoba. am TanxaSiSedis aRWurvilobis nawilis Canacvlebis Rirebuleba, am xarjis <strong>da</strong>dgomisas, TuaRiarebis kriteriumebi <strong>da</strong>culia.ZiriTadi saSualebebis sabalanso Rirebulebis gaufasurebis Sefaseba xdeba maSin,rodesac movlenebi an garemoebaTa cvlilebebi mianiSneben, rom sabalanso RirebulebisaRdgena SesaZloa ver moxerxdes.TviTRirebulebiT Tav<strong>da</strong>pirveli aRiarebis Semdgom, Senoba-nagebobebi aisaxebaga<strong>da</strong>fasebuli RirebulebiT, rac warmoadgens maT samarTlian Rirebulebas ga<strong>da</strong>fasebisTariRisaTvis gamoklebuli SemdgomSi <strong>da</strong>grovili cveTisa <strong>da</strong> gaufasurebiT gamowveulizarali. Sefaseba xdeba sakmarisad xSirad, rom ga<strong>da</strong>fasebuli aqtivis samarTlianiRirebuleba arsebiTad ar gansxvavdebodes misi sabalanso Rirebulebisgan.ga<strong>da</strong>fasebis dRisTvis <strong>da</strong>grovili cveTa akldeba aqtivis sabalanso Rirebulebas <strong>da</strong>wmin<strong>da</strong> Tanxa ga<strong>da</strong>angariSdeba aqtivis ga<strong>da</strong>fasebuli Rirebulebis odenobiT. ga<strong>da</strong>fasebisnebismieri metoba kreditdeba sxva srul SemosavlebSi CarTuli ZiriTadi saSualebebisga<strong>da</strong>fasebis rezervze, gar<strong>da</strong> im SemTxvevisa, rodesac xdeba manamde mogeba-zaraliskonsolidirebul angariSgebaSi aRiarebuli amave aqtivis ga<strong>da</strong>fasebisas misi odenobisSemcirebis aRdgena. am SemTxvevaSi matebis aRiareba xdeba mogeba-zaraliskonsolidirebul angariSgebaSi. ga<strong>da</strong>fasebis deficitis aRiareba xdeba mogeba-zaraliskonsolidirebul angariSgebaSi gar<strong>da</strong> im SemTxvevisa, rodesac deficiti, romelicuSualod gaqviTavs amave aqtivze uwin aRiarebul metobas, pir<strong>da</strong>pir gaiqviTeba ZiriTadisaSualebebis ga<strong>da</strong>fasebis rezervis metobi<strong>da</strong>n.19
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)ZiriTadi saSualebebi (gagrZeleba)ZiriTadi saSualebebis ga<strong>da</strong>fasebis rezervi<strong>da</strong>n wliuri ga<strong>da</strong>tana gaunawilebel mogebazexdeba aqtivis ga<strong>da</strong>fasebuli sabalanso Rirebulebis cveTasa <strong>da</strong> aqtivis Tav<strong>da</strong>pirveliRirebulebis cveTas Soris sxvaobiT. gayidvisas konkretul aqtivTan <strong>da</strong>kavSirebulimTliani ga<strong>da</strong>fasebis rezervi ga<strong>da</strong>itaneba gaunawilebel mogebaze.aqtivis cveTa <strong>da</strong>iricxeba im TariRi<strong>da</strong>n, rodesac xdeba aqtivis eqspluataciaSi gaSveba.cveTis <strong>da</strong>ricxva xdeba wrfivi meTodiT, Semdegi wliuri ganakveTebiT:Senoba-nagebobebi 2%-5%aveji <strong>da</strong> mowyobilobebi 15%-20%kompiuterebi <strong>da</strong> saofise mowyobiloba 20%-25%satransporto saSualebebi 20%-25%ijariT aRebuli qonebis gaumjobeseba 10%-25%aqtivebis narCeni Rirebulebis, sasargeblo momsaxurebis xangrZlivobisa <strong>da</strong> meTodebisga<strong>da</strong>xedva <strong>da</strong> Sesabamisad koreqtireba saWiroebisamebr xdeba yoveli finansuri wlisbolos.SekeTeba-ganaxlebasTan <strong>da</strong>kavSirebuli xarjebi iricxeba warmoSobisas <strong>da</strong> maTi CarTvaxdeba sxva saoperacio xarjebSi Tu isini ar eqvemdebareba kapitalizacias.<strong>da</strong>usrulebeli mSenebloba moicavs <strong>da</strong>naxarjebs, romlebic uSualod ukavSirdebaZiriTadi saSualebis mSeneblobas, maT Soris mSeneblobis dros gaweuli Sesabamisadganawilebuli pir<strong>da</strong>piri cvladi xarjebi <strong>da</strong> fiqsirebuli zednadebi xarjebi. aseTiaqtivebis cveTa, msgavsi ZiriTadi saSualebis analogiurad, iwyeba aqtiviseqspluataciaSi miRebi<strong>da</strong>n.sainvesticio qonebajgufi garkveul qonebas flobs sainvesticio qonebis saxiT, saijaro SemosavlismisaRebad, kapitalis Rirebulebis zrdisTvis an orive mizniT. sainvesticio qonebaaRiricxeba SeZenis RirebulebiT, Semdgomi <strong>da</strong>naxarjebis CaTvliT. Tav<strong>da</strong>piveli aRiarebisSemdeg sainvesticio qoneba aRiricxeba samarTliani RirebulebiT. sainvesticio qonebi<strong>ss</strong>amarTliani Rirebulebis cvlilebis Sedegad warmoSobili mogeba an zaraliaRiricxeba mogeba-zaralis konsolidirebul angariSgebaSi.aramaterialuri aqtivebiaramaterialuri aqtivebi moicavs programul uzrunvelyofasa <strong>da</strong> licenziebs.calkeuli aramaterialuri aqtivi Tav<strong>da</strong>pirveli aRiarebisas aRiricxebaTviTRirebulebiT. sawarmoTa gaerTianebisas SeZenili aramaterialuri aqtivisRirebuleba warmoadgens mis samarTlian Rirebulebas Sesyidvis TariRisaTvis.Tav<strong>da</strong>pirveli aRiarebis Semdgom aramaterialuri aqtivebi aRiricxeba TviTRirebulebiT,rasac akldeba akumulirebuli amortizacia <strong>da</strong> akumulirebuli gaufasurebiTgamowveuli zarali. aramaterialuri aqtivebis sasargeblo momsaxurebis xangrZlivobaSefasebulia gansazRvruli an ganusazRvreli vadiT. vadiani aramaterialuri aqtivebiamortizebulia sasargeblo ekonomikuri momsaxurebis vadis – 5-20 wlis ganmavlobaSi <strong>da</strong>maTi Sefaseba gaufasurebasTan mimarTebaSi xdeba gaufasurebis niSnebis arsebobisas.Sasargeblo momsaxurebis ganusazRvreli vadis mqone aramaterialuri aqtivebisamortizaciis vadebisa <strong>da</strong> meTodebis ga<strong>da</strong>xedva xdeba sul mcire, yoveli fiskaluriwlis bolos.20
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)anaricxebianaricxebis aRiareba xdeba maSin, rodesac jgufs warsuli movlenebis gamo aqvsmimdinare Tu praqtiki<strong>da</strong>n gamomdinare valdebuleba <strong>da</strong> mosalodnelia ekonomikurisargeblis mqone resursebis gadineba valdebulebis <strong>da</strong>safarad. aseve, SesaZlebeliavaldebulebis Tanxis sandod gansazRvra.gasayi<strong>da</strong>d gamiznuli aqtivebijgufi grZelvadiani aqtivis klasificirebas “gasayi<strong>da</strong>d gamiznulad” maSin axdens, Tu mi<strong>ss</strong>abalanso Rirebulebas gayidvis operacii<strong>da</strong>n amoiRebs <strong>da</strong> ara misi uwyveti gamoyenebi<strong>da</strong>n.saamisod grZelvadiani aqtivi (an aqtivebis jgufi) gasayisad un<strong>da</strong> iyos xelmisawvdomiarsebul mdgomareobaSi amgvari aqtivebis (an aqtivebis jgufis) gayidvis stan<strong>da</strong>rtuli <strong>da</strong>gavrcelebuli pirobebis Sesabamisad, <strong>da</strong> misi gayidvis albaToba maRali un<strong>da</strong> iyos.gayidva maRali albaTobis mqoned moiazreba Tu bankis xelmZRvanelobas mtkiced aqvsga<strong>da</strong>wyvetili grZelvadiani aqtivis (an aqtivebis jgufis) gayidva <strong>da</strong> savaraudod<strong>da</strong>wyebulia myidvelis moZiebis procesi. amasTan, grZelvadiani aqtivi (an aqtivebisjgufi) gasayi<strong>da</strong>d gatanil un<strong>da</strong> iqnas bazarze mis mimdinare samarTlian RirebulebasTanmimarTebaSi gonivrul fasad <strong>da</strong> gayidva <strong>da</strong>srulebul operaciad un<strong>da</strong> aRiricxosgrZelvadiani aqtivis “gasayi<strong>da</strong>d gamiznulad” klasificirebis TariRi<strong>da</strong>n erTi wlisganmavlobaSi.jgufi aRricxavs gasayi<strong>da</strong>d gamiznulad klasificirebul aqtivs (aqtivebis jgufs) mi<strong>ss</strong>abalanso Rirebulebasa <strong>da</strong> samarTlian Rirebulebas Soris (gayidvis xarjisgamoklebiT) umciresiT. jgufi aRiarebs gaufasurebi gamowveul zarals aqtivis yvelaTav<strong>da</strong>pirveli Tu Semdgomi CamowerisTvis samarTlian Rirebulebamde, gayidvis xarjisgamoklebiT, Tu movlenebi an garemoebaTa cvlilebebi miuTiTeben sabalansoRirebulebis gaufasurebaze.kapitalisaaqcio kapitaliCveulebrivi aqciebi klasificirebulia, rogorc kapitali. axali aqciebis gamoSvebasTanpir<strong>da</strong>pir <strong>da</strong>kavSirebuli gare xarjebi, gar<strong>da</strong> sawarmoTa gaerTianebisTvis gamoSvebuliaqciebisa, aRricxulia, rogorc gamoqviTvebi kapitalis Semosavlebi<strong>da</strong>n. gamoSvebuliaqciebis nominalur Rirebulebaze meti nebismieri samarTliani Rirebulebis mqonemiRebuli safasuri aRiricxeba, rogorc <strong>da</strong>matebiT Setanili kapitali.gamosyiduli aqciebirodesac banki SeiZens bankis aqciebs, ga<strong>da</strong>xdili safasuri <strong>da</strong> am operaciasTan<strong>da</strong>kavSirebuli xarjebi (mogebis ga<strong>da</strong>saxadis gamoklebiT) gamoiqviTeba mTlianikapitali<strong>da</strong>n, rogorc gamosyiduli aqciebi maT gauqmebamde, gayidvamde an xelaxlagamoSvebamde. SemdgomSi aseTi aqciebis gayidvis an xelaxla gamoSvebis SemTxvevaSi xdebamiRebuli safasuris CarTva kapitalSi. gamosyiduli aqciebi asaxulia saSualo SewoniliRirebulebiT.dividendebidividendebi aRiarebulia valdebulebad <strong>da</strong> gamoiqviTeba kapitali<strong>da</strong>n angariSgebisSedgenis dRes mxolod maSin, Tu isini gamocxadebulia angariSgebis TariRamde anangariSgebis Sedgenis TariRiT. dividendebi gacxadebulia, rodesac maTi SeTavazebaangariSgebis Sedgenis TariRamde xdeba, an Tu isini SeTavazebulia an gacxadebuliaangariSgebis TariRis Semdeg, magram konsolidirebuli finansuri angariSgebisgamosacemad <strong>da</strong>mtkicebamde.21
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)angariSgeba segmentebis mixedviTsegmentebis mixedviT angariSgeba efuZneba Semdeg saoperacio segmentebs: sacalo sabankomomsaxureba, korporaciuli <strong>da</strong> komerciuli momsaxureba, kerZo sabanko <strong>da</strong>korporaciuli centris momsaxureba.pirobiTi valdebulebebipirobiTi valdebulebebi ar aris aRiarebuli finansuri mdgomareobis konsolidirebulangariSgebaSi, Tumca warmodgenilia gar<strong>da</strong> im SemTxvevebisa, rodesac fuladi nakadisgadinebis albaToba <strong>da</strong>farvis mizniT <strong>da</strong>balia. pirobiTi aqtivi ar aris aRiarebulifinansuri mdgomareobis konsolidirebul angariSgebaSi, Tumca warmodgenilia maSin,rodesac ekonomikuri sargeblis miRebaa mosalodneli.sapensio <strong>da</strong> sxva valdebulebebijgufs ara aqvs calke sapensio sqema saqarTvelos saxelmwifo sapensio sistemis gar<strong>da</strong>.jgufs aseve ara aqvs gaTvaliswinebuli sapensio SeRavaTebi.aqciebze <strong>da</strong>fuZnebuli ga<strong>da</strong>xdis operaciebibankis TanamSromlebi (ze<strong>da</strong> rgolis xelmZRvanelobis CaTvliT) anazRaurebas iRebenaqciebze <strong>da</strong>fuZnebuli ga<strong>da</strong>xdis operaciebis saxiT, ris mixedviTac TanamSromlebimomsaxurebas sweven wilobrivi insrtumentebiT anazRaurebis sanacvlod (SemdgomSi“wilobrivi instrumentebiT angariSsworebis operaciebi”).wilobrivi instrumentebiT angariSsworebis operaciebiwilobrivi instrumentebiT angariSsworebis operaciebis Rirebulebis aRiareba,kapitalis Sesabamis zr<strong>da</strong>sTan erTad, xdeba im periodSi, romlis ganmavlobaSicSesrul<strong>da</strong> samuSao <strong>da</strong>/an gaiwia momsaxureba, <strong>da</strong>srulebuli im TariRiT, rodesacSesabamis TanamSromlebs srulad ga<strong>da</strong>eca aqciebis flobis ufleba (SemdgomSi “uflebisga<strong>da</strong>cemis TariRi”). wilobrivi instrumentebiT angariSsworebis operaciebis mTlianixarji, romelic aRiarebulia yovel angariSgebis TariRiT uflebis ga<strong>da</strong>cemis TariRamde,asaxavs uflebamosilebis vadis dinebas <strong>da</strong> bankis SefasebiT wilobrivi instrumentebisraodenobas, romlebze uflebebis ga<strong>da</strong>cemac sabolood moxdeba. mogeba-zaralisangariSis xarji an mocemuli periodis krediti aRricxulia “TanamSromlebze gaweulxajebSi” <strong>da</strong> warmoadgens am periodis <strong>da</strong>sawyisSi <strong>da</strong> <strong>da</strong>sasruls aRiarebuli mTlianixarjebis dinamikas.Tu wilobrivi instrumentebiT angariSsworebis pirobebi Seicvleba, “TanamSromlebzegaweul xarjebSi” aRiarebuli minimaluri xarji gatardeba ise, TiTqos pirobebi arSecvlila. <strong>da</strong>matebiTi xarjis aRiareba moxdeba nebismieri iseTi cvlilebis SemTxvevaSi,romelic cvlilebis dRes Catarebuli SefasebiT aqciebze <strong>da</strong>fuZnebuli ga<strong>da</strong>xdi<strong>ss</strong>istemis mTlian samarTlian Rirebulebas zrdis an sxvagvarad aris sargeblis momtaniTanamSromlisTvis.Tu wilobrivi instrumentebiT angariSsworeba gauqmdeba, es aRiricxeba ise, TiTqosuflebis ga<strong>da</strong>cema mox<strong>da</strong> gauqmebis dRes <strong>da</strong> masTan <strong>da</strong>kavSirebuli yovelgvari xarji,romelic jer ar aris aRiarebuli, <strong>da</strong>uyovnebliv aRiardeba. es moicavs nebismieranazRaurebas, sa<strong>da</strong>c organizaciis an kontrahentis kontrols <strong>da</strong>qvemdebarebuli pirobebi,romlebic uflebis ga<strong>da</strong>cemas ar ukavSirdeba, ar aris <strong>da</strong>kmayofilebuli. Tumca Tu axalianazRaureba Caanacvlebs gauqmebuls <strong>da</strong> gacemis dRes aRiricxeba, rogorc CanacvlebulianazRaureba, gauqmebuli <strong>da</strong> axali anazRaureba aisaxeba ise, TiTqos isini warmoadgendnenTav<strong>da</strong>pirveli anazRaurebis cvlilebas, wina abzacSi aRwerilis Sesabamisad.gamoSvebuli opciebis ganzavebis efeqti TiToeul aqciaze ganzavebuli mogebisgamoTvlaSi aisaxeba, rogorc <strong>da</strong>matebiTi aqciebis ganzaveba (SeniSvna 20).22
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)Semosavlisa <strong>da</strong> xarjis aRiarebaSemosavlis aRiareba xdeba maSin, rodesac ekonomikuri sargeblis miRebis albaTobamaRalia <strong>da</strong> SesaZlebelia misi sandod Sefaseba. Semosavlis aRiarebamde aseveaucilebelia Semdegi konkretuli aRiarebis kriteriumebis <strong>da</strong>kmayofileba:saprocento Semosavali <strong>da</strong> xarjiamortizebuli RirebulebiT aRricxuli yvela finansuri instrumentisaTvis <strong>da</strong> gasayi<strong>da</strong><strong>da</strong>rsebuli saprocento sargeblis mqone fasiani qaRaldebisaTvis, saprocento Semosavali<strong>da</strong> xarji aRiricxeba efeqturi saprocento ganakveTis meTodiT. efeqturi saprocentoganakveTi aris is ganakveTi, romelic mosalodnel samomavlo fuladga<strong>da</strong>xdebs/Semosavlebs finansuri instrumentis sasargeblo momsaxurebis xangrZlivobis,an sa<strong>da</strong>c Sesaferisia, ufro mokle vadis ganmavlobaSi adiskontirebs finansuri aqtivisTu valdebulebis wmin<strong>da</strong> sabalanso Rirebulebamde. gaangariSeba iTvaliswinebsfinansuri instrumentis yvela sakontraqto pirobas (magaliTad winaswari ga<strong>da</strong>xdisSesaZleblobas) <strong>da</strong> moicavs nebismier sakomisio Tanxas <strong>da</strong> <strong>da</strong>matebiT xarjs, romelicpir<strong>da</strong>pir ganekuTvneba instruments <strong>da</strong> warmoadgens efeqturi saprocento ganakveTisganuyofel nawils, gar<strong>da</strong> samomavlo sakredito zaralisa. finansuri aqtivisa Tufinansuri valdebulebis sabalanso Rirebuleba koreqtirdeba Tu jgufi ga<strong>da</strong>xe<strong>da</strong>vs mismier <strong>da</strong>safari Tu misaRebi savaraudo Tanxebis Sefasebas. koreqtirebuli sabalansoRirebuleba gamoiTvleba Tav<strong>da</strong>pirvel efeqtur saprocento ganakveTze <strong>da</strong>yrdnobiT <strong>da</strong>sabalanso Rirebulebis cvlileba aRiricxeba, rogorc saprocento Semosavali Tuxarji.rodesac finansuri aqtivis Tu msgavsi aqtivebis jgufis Rirebuleba mcirdebagaufasurebiT gamowveuli zaralis gamo, saprocento Semosavlis aRiareba grZeldeba axalsabalnso Rirebulebaze Tav<strong>da</strong>pirveli efeqturi saprocento ganakveTis gamoyenebiT.miRebuli gasamrjelo <strong>da</strong> sakomisiojgufi iRebs Semosavals gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio mosakrebli<strong>da</strong>n klientebisTvisgaweuli sxva<strong>da</strong>sxva saxis momsaxurebis sanacvlod. Semosavali gasamrjelo<strong>da</strong>n SesaZloa<strong>da</strong>iyos Semdeg or kategoriad:• garkveul periodSi gaweuli momsaxurebisTvis miRebuli gasamrjelogarkveul periodSi gaweuli momsaxurebisTvis miRebuli gasamrjelo <strong>da</strong>iricxeba imaveperiodSi. aRniSnuli gasamrjelo moicavs Semosavals sakomisio mosakrebli<strong>da</strong>n <strong>da</strong>aqtivebis marTvi<strong>da</strong>n, meurveobis, aseve sxva mmarTvelobis Tu sakonsultaciomomsaxurebis sazRaurs. sasesxo valdebulebebi, romlebic savaraudod Camoiwereba <strong>da</strong>sxva sakredito Tanxebi ga<strong>da</strong>vadebulia (yvela zRvrul xarjTan erTad) <strong>da</strong> aRiarebulia,rogorc sesxis efeqturi saprocento ganakveTis koreqtireba.• saoperacio momsaxurebisTvis miRebuli gasamrjelomolaparakebebis warmoebisTvis an mesame mxarisTvis tranzaqciis TaobazemolaparakebebSi monawileobisTvis (rogoricaa aqciebis an sxva fasiani qaRaldebisSesyidvis an biznesebis yidva-gayidvis xelSekrulebebi) miRebuli gasamrjelo aisaxeba amtranzaqciis <strong>da</strong>srulebisTanave. gasamrjelo <strong>da</strong> gasamrjelos garkveul samuSaoebTan<strong>da</strong>kavSirebuli komponentebi aisaxeba Sesabamisi kriteriumebis <strong>da</strong>kmayofilebis Semdeg.Semosavali dividendebi<strong>da</strong>nSemosavlis aRiareba xdeba maSin, roca jgufs ganesazRvreba Tanxebis miRebis ufleba.23
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)ucxouri valutis konvertaciakonsolidirebuli finansuri angariSgeba warmodgenilia larSi, rac bankisa <strong>da</strong> misi<strong>Svilobili</strong> <strong>kompaniebi</strong>s samuSao <strong>da</strong> warsadgeni valutaa. ucxour valutaSiganxorcielebuli operaciebi Tavi<strong>da</strong>n aRiricxeba samuSao valutaSi, romlis konvertaciaxdeba operaciis dRes arsebuli kursiT. ucxour valutaSi gamoxatuli fuladiaqtivebisa <strong>da</strong> valdebulebebis xelaxla konvertacia larSi xdeba angariSgebis dResarsebuli samuSao valutis gacvliTi kursiT. ucxour valutaSi ganxorcielebulioperaciebis konvertaciiT gamowveuli mogeba-zarali aRiarebulia mogeba-zaraliskonsolidirebul angariSgebaSi, rogorc ucxouri valutis konvertaciiT gamowveulmogebas gamoklebuli zarali – sakurso sxvaoba. arafuladi muxlebis konvertacia,romlebic pirvandeli RirebulebiT aRiricxeba ucxour valutaSi, xdeba Tav<strong>da</strong>pirvelioperaciis dRes arsebuli gacvliTi kursiT. arafuladi muxlebi, romlebic samarTlianiRirebulebiT aRiricxeba ucxour valutaSi, konvertirdeba im dRis gacvliTi kursiT,roca mox<strong>da</strong> samarTliani Rirebulebis <strong>da</strong>dgenasxvaobebi ucxour valutaSi ganxorcielebuli operaciis saxelSekrulebo gacvliTkur<strong>ss</strong>a <strong>da</strong> seb-is gacvliT kur<strong>ss</strong> Soris operaciis dRes Sesulia ucxour valutaSiganxorcielebuli operaciebi<strong>da</strong>n miRebul mogebas gamoklebuli zaralis muxlSi.2011 wlis 31 dekembrisa <strong>da</strong> 2010 wlis 31 dekembris mdgomareobiT kondolidirebulifinansuri angariSgebis momzadebisas jgufma Semdegi gacvliTi kursi gamoiyena:31 dekemberi,201131 dekemberi,2010lari/1 aSS dolari 1.6703 1.7728lari /1 evro 2.1614 2.3500saaRricxvo politikis samomavlo cvlilebebistan<strong>da</strong>rtebi <strong>da</strong> interpretaciebi, romlebic gamoica, magram jer ZalaSi ar Sesulakonsolidirebuli finansuri angariSgebis <strong>da</strong>mtkicebis TariRisaTvis gamoica mTeli rigiaxali stan<strong>da</strong>rtebi, interpretaciebi <strong>da</strong> mimdinare stan<strong>da</strong>rtebis cvlilebebi, romlebicam saangariSgebo periodisaTvis jer ZalaSi ar Sesula <strong>da</strong> jgufs adreuli TariRiT armiuRia. esenia:fa<strong>ss</strong> 9 “finansuri instrumentebi”2009 wlis noemberSi ba<strong>ss</strong>s-ma gamoaqveyna fa<strong>ss</strong> 9 – “finansuri instrumentebis” pirvelinawili. es stan<strong>da</strong>rti sabolo jamSi Caanacvlebs ba<strong>ss</strong> 39-s – “finansuri instrumentebi:aRiareba <strong>da</strong> Sefaseba”. fa<strong>ss</strong> 9 ZalaSi Seva 2015 wlis 1 ianvris Semdgomi periodebisaTvis.fa<strong>ss</strong> 9-is pirveli nawili gansazRvravs finansuri aqtivebis Sefasebisa <strong>da</strong> klasifikaciisaxal moTxovnebs. gansakuTrebiT sayuradReboa rom, yvela finansuri aqtivi SemdgomSiklasificirebuli un<strong>da</strong> iyos amortizebuli an samarTliani RirebulebiT mogebaSi anzaralSi asaxviT. arasavaWrod arsebuli wilobrivi instrumentebis aRiareba xdebasamarTliani RirebulebiT sxva srul SemosavalSi asaxviT. samarTliani RirebulebiTSefasebuli <strong>da</strong> mogebasa <strong>da</strong> zaralSi asaxuli finansuri valdebulebebis SemTxvevaSifa<strong>ss</strong> 9 moiTxovs, rom samarTlian RirebulebaSi sakredito riskis SecvliT gamowveulicvlilebebi aisaxos sxva srul SemosavalSi. jgufi afasebs axali stan<strong>da</strong>rtismiRebasTan <strong>da</strong>kavSirebul Sedegebs <strong>da</strong> ganixilavs stan<strong>da</strong>rtis miRebis TariRs.24
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)saaRricxvo politikis samomavlo cvlilebebi (gagrZeleba)fa<strong>ss</strong> 10 “konsolidirebuli finansuri angariSgeba”fa<strong>ss</strong> 10 – “konsolidirebuli finansuri angariSgeba” warmoadgens calkeulkonsoli<strong>da</strong>ciis models, romelic moiazrebs kontrolis sistemas, rogorckonsoli<strong>da</strong>ciis safuZvels yvela tipis sawarmosaTvis. aRniSnuli stan<strong>da</strong>rti gawersmoTxovnebs iseT garemoebebSi, rodesac rTulia kontrolis sistemis Sefaseba,potenciuri xmis uflebis, saagento urTierTobebis, gansazRvruli aqtivebis kontrolisCaTvliT, aseve iseT SemTxvevebSi, rodesac xmis ufleba ar warmoadgens ga<strong>da</strong>mwyvetfaqtors kontrolis sistemis gansazRvrisTvis. amasTan, fa<strong>ss</strong> 10 warmoadgen<strong>ss</strong>axelmZRvanelos saagento urTireTobebisTvis. stan<strong>da</strong>rti aseve moicavs buRaltruliaRricxvis moTxovnebs <strong>da</strong> konsoli<strong>da</strong>ciis procedurebs, romlebic Seucvlelad arisga<strong>da</strong>tanili ba<strong>ss</strong> 27-<strong>da</strong>n. fa<strong>ss</strong> 10 cvlis imk-12 - is – “konsoli<strong>da</strong>cia - specialuri<strong>da</strong>niSnulebis ekonomikuri subieqtebi” <strong>da</strong> ba<strong>ss</strong> 27-is – “konsolidirebuli <strong>da</strong>individualuri finansuri angariSgeba” konsoli<strong>da</strong>ciis safuZvels <strong>da</strong> ZalaSia 2013 wlis 1ianvars an mis Semdgom <strong>da</strong>wyebuli wliuri periodebisaTvis. <strong>da</strong>saSvebia ufro adreulimiRebac. amJamad jgufi afasebs fa<strong>ss</strong> 10-is miRebis SesaZlo gavlenas mis finansurmdgomareobaze <strong>da</strong> saqmianobaze.fa<strong>ss</strong> 11 “erToblivi garigebebi”fa<strong>ss</strong> 11 – “erToblivi garigebebi” aumjobesebs erToblivi garigebebis aRricxvisproceduras <strong>da</strong> warmoadgens principebze <strong>da</strong>fuZnebul midgomas, romelic erToblivigarigebis monawile mxarisgan moiTxovs garigebi<strong>da</strong>n warmoSobili uflebebisa <strong>da</strong>movaleobebis aRiarebas. erToblivi garigebis klasifikacia ganisazRvreba mxareebis amgarigebi<strong>da</strong>n warmoSobili uflebebisa <strong>da</strong> movaleobebis SefasebiT. stan<strong>da</strong>rtSi gaweriliamxolod ori tipis garigeba – erToblivi operacia <strong>da</strong> erToblivi sawarmo. fa<strong>ss</strong> 11 asevegamoricxavs proporciuli konsoli<strong>da</strong>ciis meTods erToblivi garigebebis SemTxvevaSi.fa<strong>ss</strong> 11 cvlis ba<strong>ss</strong> 31-s – “erTobliv saqmianobaSi monawileoba” <strong>da</strong> imk 13-s “erToblivadkontrolirebadi erTeulebi – kontrolis uflebis mqone investorebis arafuladiSenatanebi” <strong>da</strong> ZalaSia 2013 wlis 1 ianvris Semdgom <strong>da</strong>wyebuli wliuri periodebisaTvis.<strong>da</strong>saSvebia ufro adreuli miRebac. fa<strong>ss</strong> 11 ar iqoniebs gavlenas jgufiskonsolidirebul finansur angariSgebaze.fa<strong>ss</strong> 12 “sxva sawarmoSi monawileobis ganmartebiTi SeniSvnebi”fa<strong>ss</strong> 12 – “sxva sawarmoSi monawileobis ganmartebiTi SeniSvnebi”, romelic gamoica 2011wlis maisSi warmoadgens axal mravalmxriv stan<strong>da</strong>rts, romelic exeba sxva sawarmoebSimonawileobis yvela tipis ganmartebas, <strong>Svilobili</strong> <strong>kompaniebi</strong>s, erToblivi garigebebis,mekavSire sawarmoebis <strong>da</strong> arakonsolidirebuli struqturuli erTeulebis CaTvliT. fa<strong>ss</strong>12 ZalaSia 2012 wlis 1 ianvris Semdgom <strong>da</strong>wyebuli wliuri periodebisaTvis. <strong>da</strong>saSvebiaufro adreuli miRebac. stan<strong>da</strong>rtis miReba moiTxovs jgufis finansur angariSgebaSiaxali ganmartebiTi SeniSvnebis CarTvas, Tumca mas ar eqneba gavlena jgufis finansurmdgomareobasa <strong>da</strong> saqmianobaze.fa<strong>ss</strong> 13 “samarTliani Rirebulebis Sefaseba”fa<strong>ss</strong> 13 - “samarTliani Rirebulebis Sefaseba” gansazRvravs samarTlian Rirebulebas,adgens erTian “fa<strong>ss</strong>” sqemas samarTliani Rirebulebis gansazRvrisaTvis <strong>da</strong> moiTxov<strong>ss</strong>amarTliani Rirebulebis Sefasebis Taobaze ganmartebiT SeniSvnebs. stan<strong>da</strong>rti ZalaSia,rodesac sxva “fa<strong>ss</strong>”-iT moiTxoveba an <strong>da</strong>Svebulia samarTliani Rirebulebis Sefaseba.stan<strong>da</strong>rti ar warmoadgens raime saxis axal moTxovnas aqtivis an valdebulebi<strong>ss</strong>amarTliani RirebulebiT Sefasebis Taobaze, ar cvlis “fa<strong>ss</strong>”-s Sesabamisad samarTlianiRirebulebiT Sefasebas <strong>da</strong> ar gawers samarTlian RirebulebaSi cvlilebebiswarmodgenis we<strong>ss</strong>. fa<strong>ss</strong> 13 ZalaSia 2013 wlis 1 ianvars <strong>da</strong>wyebuli wliuriperiodebisaTvis. <strong>da</strong>saSvebia adreuli miRebac. jgufi amJamad afasebs fa<strong>ss</strong> 13-is miRebisSesaZlo gavlenas mis finansur mdgomareobasa <strong>da</strong> saqmianobaze.25
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)saaRricxvo politikis samomavlo cvlilebebi (gagrZeleba)ba<strong>ss</strong> 27 „calke finansuri angariSgeba” (2011 wlis re<strong>da</strong>qciiT)axali fa<strong>ss</strong> 10-isa <strong>da</strong> fa<strong>ss</strong> 12-is miRebis Sedegad, ba<strong>ss</strong> 27-s rCeba mxolod <strong>Svilobili</strong>,erToblivad kontrolirebadi <strong>da</strong> mekavSire sawarmoebis individualuri finansuriangariSgeba. cvlileba ZalaSia 2013 wlis 1 ianvris Semdgomi wliuri periodebisTvis.ba<strong>ss</strong> 28 „investiciebi mekavSire <strong>da</strong> erTobliv sawarmoSi” (2011 wlis re<strong>da</strong>qciiT)axali fa<strong>ss</strong> 11-isa <strong>da</strong> fa<strong>ss</strong> 12-is miRebis Sedegad ba<strong>ss</strong> 28-s <strong>da</strong>erqva ba<strong>ss</strong> 28 „investiciebimekavSire <strong>da</strong> erTobliv sawarmoebSi“ <strong>da</strong> aRwers kapital-meTodis gamoyenebas mekavSiresawarmoebsa <strong>da</strong> erTobliv sawarmoebSi investiciebis dros. es cvlileba ZalaSia 2013wlis 1 ianvris Semdgomi wliuri periodebisTvis.„fa<strong>ss</strong>“ 7 Sesworeba “finasuri instrumentebi: informaciis gamJRavneba”cvlilebebi 2010 wlis oqtomberSi gamoqveyn<strong>da</strong> <strong>da</strong> ZalaSia 2011 wlis 1 ivlisis Semdgomiwliuri periodebisTvis. cvlilebis mixedviT savaldebuloa <strong>da</strong>matebiTi informaciiswarmodgena im finansuri aqtivebis Sesaxeb, romlebic ga<strong>da</strong>cemulia, magram maTi aRiarebaar Sewyvetila, raTa „jgufis“ finansuri angariSgebis momxmarebels warmodgena Seeqmnasam aqtivebs, romelTa aRiarebac ar Sewyvetila, <strong>da</strong> maTTan <strong>da</strong>kavSirebul valdebulebebsSoris <strong>da</strong>mokidebulebaze. amasTanave, cvlileba moiTxovs im aqtivebis, romelTaaRiarebac Sewyvetilia, Semdgomi monawileobis Sesaxeb informaciis warmodgenas, raTamomxmarebels am aqtivebSi kompaniis Semdgomi monawileobis xasiaTisa <strong>da</strong> masTan<strong>da</strong>kavSirebuli riskebis Sefasebis saSualeba hqondes. jgufis azriT es cvlilebebi araisaxeba jgufis finansur mdgomareobaze.ba<strong>ss</strong> 12 Sesworeba “mogebis ga<strong>da</strong>saxadi” – ga<strong>da</strong>vadebuli ga<strong>da</strong>saxadi: Sesabamisi aqtivebisamoReba2010 wlis dekemberSi ba<strong>ss</strong>s-ma gamoaqveyna ba<strong>ss</strong> 12-Si Sesuli cvlilebebi, romlebicZalaSia 2012 wlis 1 ianvris Semdgomi periodebisTvis. cvlilebebi exeba samarTlianiRirebulebiT Sefasebul sainvesticio qonebaze ga<strong>da</strong>vadebuli ga<strong>da</strong>saxadis gansazRvras.cvlileba Seicavs varauds, rom ba<strong>ss</strong> 40-is samarTliani Rirebulebis meTodiT Sefasebulsainvesticio qonebaze ga<strong>da</strong>vadebuli ga<strong>da</strong>saxadi un<strong>da</strong> ganisazRvrebodes imisgaTvaliswinebiT, rom misi sabalanso Rirebuleba realizaciiT iqneba amoRebuli.amasTanave, cvlileba ayenebs moTxovnas, rom ba<strong>ss</strong> 16-is ga<strong>da</strong>fasebis meTodiT SefasebularacveTad aqtivebze ga<strong>da</strong>vadebuli ga<strong>da</strong>saxadi yovelTvis un<strong>da</strong> ganisazRvros aqtivisrealizaciis gaTvaliswinebiT. jgufis azriT es cvlilebebi ar aisaxeba jgufisfinansur mdgomareobaze.ba<strong>ss</strong> 19-is “<strong>da</strong>qiravebul momuSaveTa gasamrjeloebi” cvlilebaba<strong>ss</strong>s-ma gamoaqveyna ba<strong>ss</strong> 19-Si „<strong>da</strong>qiravebul momuSaveTa gasamrjeloebi“ Sesulicvlilebebi, romlebic ZalaSia 2013 wlis 1 ianvris Semdgomi wliuri periodebisTvis.amis Sedegad arsebiTad Seicvala <strong>da</strong>qiravebul momuSaveTa gasamrjeloebis aRricxva, maTSoris gauqm<strong>da</strong> sapensio uzrunvelyofis programis aqtivebsa <strong>da</strong> valdebulebebSicvlilebebis ga<strong>da</strong>vadebuli aRiarebis SesaZlebloba (e.w. „derefnis principi“). amasTanave,mogebasa <strong>da</strong> zaralSi aRiarebul wmin<strong>da</strong> sapensio aqtivSi (valdebulebaSi) cvlilebebiSeizRudeba wmin<strong>da</strong> saprocento Semosavlis (xarjis) <strong>da</strong> momsaxurebis <strong>da</strong>naxarjebisnawilSi. jgufis azriT es cvlilebebi ar aisaxeba jgufis finansur mdgomareobaze.26
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)3. saaRricxvo politikis mimoxilva (gagrZeleba)saaRricxvo politikis samomavlo cvlilebebi (gagrZeleba)ba<strong>ss</strong> 1 Sesworeba „cvlilebebi sxva sruli Semosavlis angariSgebis wardgenaSi“ba<strong>ss</strong> 1-Si „finansuri angariSgebis wardgena“ Sesuli Sesworebebi, romlebic ZalSi Sedis2012 wlis 1 ivlisis Semdgomi periodebisTvis, sxvagvarad ajgufebs sxva sruliSemosavlebis angariSgebaSi warmodgenil muxlebs. muxlebi, romelTa mogebaSi anzaralSi reklasifikaciac (ga<strong>da</strong>jgufeba) SesaZlebelia momavalSi (magaliTad, aRiarebisSewyvetis an <strong>da</strong>farvis SemTxvevaSi), warmodgenili iqneba gancalkevebiT im muxlebisgan,romelTa reklasifikaciac arasdros moxdeba. jgufis azriT es cvlilebebi ar aisaxebajgufis finansur mdgomareobaze.„fa<strong>ss</strong>“ 1 Sesworeba „maRali hiperinflacia <strong>da</strong> fiqsirebuli TariRebis gauqmebapirebisTvis, vinc pirvelad iyenebs stan<strong>da</strong>rts“fa<strong>ss</strong> 1 Sesworebis SemoRebiT, romelic ZalaSi Sedis 2011 wlis 1 ivlisis SemdgomiperiodebisTvis, is sawarmoebi, romlebic maRal hiperinflacias ganicdian,Tavisufldebian garkveuli ga<strong>da</strong>saxadebisgan xarjebis gaqviTvis gziT. jgufismolodiniT es cvlilebebi ar moaxdens gavlenas mis finansur mdgomareobaze.4. mniSvnelovani buRaltruli Sefasebebi <strong>da</strong> <strong>da</strong>Svebebijgufis konsolidirebuli finansuri angariSebis momzadeba xelmZRvanelobisganmoiTxovs iseT Sefasebebsa <strong>da</strong> <strong>da</strong>Svebebs, romlebic gavlenas axdens sabalansoangariSgebaSi warmodgenili aqtivebisa <strong>da</strong> valdebulebebis odenobaze <strong>da</strong> wlis bolosfinansur angariSgebaSi warmodgenil Semosavalsa <strong>da</strong> xarjebze. Sefasebebisa <strong>da</strong><strong>da</strong>Svebebis ga<strong>da</strong>xedva xdeba uwyvetad. es Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi eyrdnoba warsulgamocdilebasa <strong>da</strong> mraval sxva faqtors, romlebic garemoebaTa gaTvaliswinebiTmizanSewonilad miiCneva. faqtobrivi Sedegebi SesaZloa gansxvavdebodes amgvariSefasebebisgan sxva<strong>da</strong>sxva <strong>da</strong>Svebebisa Tu pirobebis mixedviT. qvemoT mocemuliaSefasebebi <strong>da</strong> <strong>da</strong>Svebebi, romlebic mniSvnelovania jgufis finansuri mdgomareobisTvis.sesxebis gaufasurebis rezervijgufi regularulad axdens sesxebis gaufasurebis Sefasebas. jgufi adgens sesxebisgaufasurebis anaricxebs, raTa aRiaros sesxebisa <strong>da</strong> misaRebi angariSebis portfelisgaufasureba. jgufi sesxebisa <strong>da</strong> misaRebi angariSebis gaufasurebis rezervis saaRricxvoSefasebebs ganixilavs, rogorc Sefasebis ganusazRvrelobis ZiriTad wyaros, vinai<strong>da</strong>n (i)es Sefasebebi <strong>da</strong>mokidebulia periodi<strong>da</strong>n perio<strong>da</strong>mde momx<strong>da</strong>r cvlilebebze, radgan<strong>da</strong>Svebebi momavalSi valdebulebebis Seusruleblobaze, xolo sesxebsa <strong>da</strong> misaRebiangariSebis gaufasurebis gamo mosalodneli <strong>da</strong>nakargebis Sefaseba saqmianobisbolodrondel gamocdilebaze <strong>da</strong>yrdnobiT xdeba, <strong>da</strong> (ii) jgufs moeTxoveba nebismierimniSvnelovani gansxvaveba jgufis savaraudo zaralsa <strong>da</strong> realur zarals SorisaRricxos anaricxebSi, ramac SesaZloa arsebiTi gavlena iqonios momavali periodebiskonsolidirebul finansur angariSgebaze.jgufi iyenebs xelmZRvanelobis Sefasebebs nebismieri gaufasurebiT gamowveuli zaralisgansazRvris mizniT iseT SemTxvevebSi, rodesac msesxebels aqvs finansuri sirTuleebi<strong>da</strong> analogiuri msesxeblebis Sesaxeb istoriuli monacemebi rTulad moipoveba. amasTan,jgufi afasebs samomavlo fuladi nakadebis cvlilebas warsul Sedegebze,momxmarebelTa qcevaze <strong>da</strong> jgufSi msesxeblebis ga<strong>da</strong>xdis statusis gauaresebismonacemebze <strong>da</strong> aseve adgilobriv ekonomikur pirobebze <strong>da</strong>yrdnobiT, romlebicganapirobebs valdebulebebis <strong>da</strong>rRveva. sakredito riskis maxasiaTeblebis mqoneaqtivebisTvis xelmZRvaneloba iyenebs istoriuli zaralis gamocdilebaze <strong>da</strong>fuZnebulSefasebebsa <strong>da</strong> analogiuri sesxebis jgufis gaufasurebis obieqtur safuZvels. jgufisesxebis xelmisawvdomi monacemebis koreqtirebisaTvis eyrdnoba sakuTar Sefasebebs,raTa asaxos is mimdinare movlenebi, romlebic istoriul monacemebSi ar aris asaxuli.27
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)4. mniSvnelovani buRaltruli Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi (gagrZeleba)sesxebis gaufasurebis rezervi (gagrZeleba)konsolidirebul finansur angariSgebaSi finansuri aqtivebis gaufasurebis rezervisgansazRvra xdeba arsebuli ekonomikuri <strong>da</strong> politikuri viTarebis safuZvelze. jgufs arSeuZlia winaswar gansazRvros, ra cvlilebebi moxdeba saqarTveloSi <strong>da</strong> ra gavlenaeqneba aseT cvlilebebs momaval periodebSi finansuri aqtivebis gaufasurebis rezervisadekvaturobaze.finansuri instrumentebis Sefasebafinansuri instrumentebi, romlebic klasificirdeba, rogorc gasayi<strong>da</strong>d arsebuli,aRiricxeba samarTliani RirebulebiT. aseTi finansuri instrumentebis samarTlianiRirebuleba warmoadgens savaraudo Tanxas, romliTac SesaZloa instrumenti gaicvalosmsurvel mxareebs Soris, iZulebiTi an likvi<strong>da</strong>cisas gayidvis gar<strong>da</strong>. Tu finansuriinstrumentisTvis arsebobs sabazro fasi, maSin samarTliani Rirebuleba gamoiTvlebasabazro fasze <strong>da</strong>yrdnobiT. rodesac Sefasebis parametrebi ar aris warmodgenilibazarze, an SeuZlebelia sabazro fasebiT maTi gansazRvra, samarTliani Rirebulebagamomdinareobs TiToeuli produqtis Sesabamisi sabazro monacemebis analizisa <strong>da</strong>faswarmoqmnis im modelebi<strong>da</strong>n, romlebic iyeneben maTematikur meTodologiebs <strong>da</strong>finansur Teoriebs. faswarmoqmnis modelebi iTvaliswinebs fasiani qaRaldebi<strong>ss</strong>akontraqto pirobebs, aseve sabazro pirobebi<strong>da</strong>n gamomdinare Sefasebis parametrebs,rogorebicaa saprocento ganakveTi, meryeoba, gacvliTi kursebi <strong>da</strong> kontragenti<strong>ss</strong>akredito reitingi. rodesac SefasebisTvis sabazro monacemebi ar arsebobs,xelmZRvaneloba akeTebs <strong>da</strong>Svebas parametris saukeTeso Sefasebaze, raTa gonivruladgansazRvros, Tu rogor fa<strong>ss</strong> <strong>da</strong>adeb<strong>da</strong> bazari instruments. am <strong>da</strong>SvebisTvis gamoiyenebasxva<strong>da</strong>sxva saSualebebi, romlebic moicavs arsebul sarwmuno monacemebs, istoriulmonacemebs <strong>da</strong> eqstrapolaciis xerxebs. Tav<strong>da</strong>pirveli aRiarebisas finansuriinstrumentis samarTliani Rirebulebis saukeTeso Sefaseba aris garigebis fasi, gar<strong>da</strong>im SemTxvevebisa, rodesac instrumentis Sefaseba xdeba arsebul sabazro monacemebTanSe<strong>da</strong>rebiT. sxvaoba garigebis fa<strong>ss</strong>a <strong>da</strong> Sefasebis meTodiT gansazRvrul RirebulebasSoris ar aris aRiarebuli mogeba-zaralis konsolidirebul angariSgebaSi Tav<strong>da</strong>pirveliaRricxvisas.Semdgomi mogebisa Tu zaralis aRiareba xdeba im SemTxvevaSi, Tu mas iwvevs iseTifaqtoris cvlileba, romelsac bazris monawileebi ganixilavdnen fasis <strong>da</strong>sadgenad.jgufi miiCnevs, rom iseTi finansuri instrumentebis Rirebulebis buRaltruli Sefaseba,romelTa kotirebuli sabazro fasic ar arsebobs, Sefasebis gaurkvevlobis ZiriTadiwyaroa, radganac (i) es Sefasebebi sakmaod icvleba periodi<strong>da</strong>n perio<strong>da</strong>mde, radgan isinixelmZRvanelobisgan saprocento ganakveTebze, meryeobaze, gacvliT kursebze,kontragentis sakredito reitingze, Sefasebis koreqtirebebsa <strong>da</strong> tranzaqciis garkveulmaxasiaTeblebze garkveul <strong>da</strong>Svebebs moiTxovs; (ii) Rirebulebis Secvlis aRiarebamSeiZleba arsebiTi gavlena iqonios mis sabalanso angariSgebaSi gacxadebul aqtivebze<strong>da</strong> mis mogeba-zaralze. xelmZRvanelobas rom sxva Sefasebebi gamoeyenebina saprocentoganakveTebis, meryeobis, gacvliTi kursis, kontragentis sakredito reitingis <strong>da</strong>Sefasebis koreqtirebis <strong>da</strong>Svebisas, es im finansuri instrumentebis SefasebaSi,romelTaTvisac ar arsebobs kotirebuli sabazro fasi, ufro did an ufro mcirecvlilebas gamoiwvev<strong>da</strong>. am cvlilebebs SesaZloa arsebiTi gavlena hqono<strong>da</strong> jgufisgacxadebul wmin<strong>da</strong> mogebaze.28
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)4. mniSvnelovani buRaltruli Sefasebebi <strong>da</strong> <strong>da</strong>Svebebi (gagrZeleba)ZiriTadi saSualebebigarkveuli ZiriTadi saSualebebi (miwa <strong>da</strong> Senoba-nagebobebi) aRiricxeba ga<strong>da</strong>fasebuliTanxiT. ukanaskneli Sefaseba mox<strong>da</strong> 2011 wlis 31 dekembers. momdevno ga<strong>da</strong>fasebi<strong>ss</strong>avaraudo TariRad <strong>da</strong>dgenilia 2014 wlis 31 dekemberi. ZiriTadi saSualebebis sxvamuxlebi aRiricxeba sxvaobiT TviTRirebulebasa <strong>da</strong> <strong>da</strong>grovil cveTasa <strong>da</strong> <strong>da</strong>grovilgaufasurebis zarals Soris. ZiriTadi saSualebis Semadgeneli calkeuli erTeulebi<strong>ss</strong>asargeblo gamoyenebis vadis Sefaseba <strong>da</strong>mokidebulia xelmZRvanelobis <strong>da</strong>Svebebze,romlebic efuZneba msgavs aqtivebTan warsul gamocdilebas. aqtivis sasargeblogamoyenebis vadis gansazRvrisas, xelmZRvaneloba ganixilavs mosalodnel gamoyenebas,savaraudo teqnikur moZvelebas, fizikur cveTas <strong>da</strong> garemos, sa<strong>da</strong>c xdeba aqtivisgamoyeneba. CamoTvlili pirobebisa Tu Sefasebebis sistemis nebismierma cvlilebamSeiZleba gamoiwvios momavali cveTis ganakveTis koreqtireba.sainvesticio qonebis Sefasebasainvesticio qonebis samarTliani Rirebuleba ganisazRvra <strong>da</strong>moukidebeli profesionaliSemfaseblebis mier. samarTliani Rirebuleba ganisazRvra Semosavlis meTodisgamoyenebiT, diskontirebuli fuladi nakadebis meTodze <strong>da</strong>yrdnobiT. aRniSnuliiTvaliswinebs nebismieri mimdinare ijaris xelSekrulebis <strong>da</strong> sxva xelSekrulebebispirobebs <strong>da</strong> rodesac es xelmisawvdomia, iseT mtkicebulebebs, rogorebicaa analogiuriZiriTadi saSualebebis ijaris mimdinare sabazro fasi, Sesa<strong>da</strong>risi adgilmdebareoba <strong>da</strong>pirobebi. gamoiyeneba diskontirebis ganakveTebi, romlebic asaxavs fuladi nakadebismoculobisa <strong>da</strong> periodulobis gaurkvevlobis sabazro Sefasebebs. samomavlo fuladinakadebis <strong>da</strong>Svebebi moicavs miwis ijarasTan Tu SesyidvasTan <strong>da</strong>kavSirebiT fuladisaxsrebis gadinebis prognozs. sainvesticio qonebis samarTliani RirebulebisgansazRvrisTvis gamoyenebuli ZiriTadi <strong>da</strong>Svebebi ganmartebulia SeniSvnaSi 12 qvemoT.uzrunvelyofis Rirebulebis gansazRvraxelmZRvaneloba sistematurad akontrolebs uzrunvelyofis sabazro Rirebulebas <strong>da</strong> mi<strong>ss</strong>amarTlian Rirebulebas arsebuli sabazro pirobebis mixedviT akoreqtirebs, risTvisacigi gamocdilebis safuZvelze miRebul ga<strong>da</strong>wyvetilebebs an <strong>da</strong>moukidebeli eqspertisazrs eyrdnoba. saWiro uzrunvelyofis odenoba <strong>da</strong> tipi <strong>da</strong>mokidebulia kontrahenti<strong>ss</strong>akredito riskebis Sefasebaze.ga<strong>da</strong>saxadiT <strong>da</strong>begvrasaqarTveloSi moqmedi saga<strong>da</strong>saxado kanonmdebloba xSirad icvleba <strong>da</strong> sxva<strong>da</strong>sxvagvariinterpretaciis saSualebas iZleva. xelmZRvanelobis mier bankis operaciebTan <strong>da</strong>saqmianobasTan <strong>da</strong>kavSirebuli kanonmdeblobisa <strong>da</strong> cvlilebebis interpretacia SeiZlebaSesabamisma organoebma eWvqveS <strong>da</strong>ayenon. Semowmebisas SeiZleba adgili hqondes <strong>da</strong>matebiTga<strong>da</strong>saxadebs, jarimebs an sauravebs. fiskaluri periodebi eqvemdebareba uflebamosiliorganoebis mier saga<strong>da</strong>saxado kuTxiT Semowmebas 6 wlis ganmalobaSi, Semowmebis wlisCaTvliT. xelmZRvanelobas miaCnia, rom 2011 wlis 31 dekembris mdgomareobiT mis mierSesabamisi kanonmdeblobis interpretacia jerovania <strong>da</strong> rom bankis saga<strong>da</strong>saxado statusiucvleli <strong>da</strong>rCeba.bankis xelmZRvaneloba miiCnevs, rom SeiZleba sakmarisi <strong>da</strong>sabegri mogeba iyosxelmisawvdomi saga<strong>da</strong>saxado zaralis momdevno periodebze ga<strong>da</strong>satanad misi amowurvisTariRamde.aqciebze <strong>da</strong>fuZnebuli ga<strong>da</strong>xdis operaciebijgufi TanaSromlebTan wilobrivi instrumentebiT ganxorcielebul operaciebis xarjsafasebs uflebis ga<strong>da</strong>cemis TariRisTvis wilobrivi instrumentebis samarTlianiRirebulebis safuZvelze. jgufi instrumentebis samarTlian Rirebulebas afasebsbazarze kotirebuli aqciaTa fasebis mixedviT.29
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)5. informacia segmentebis SesaxebmarTvis miznebisaTvis jgufi <strong>da</strong>yofilia Semdeg saoperacio segmentebad produqtebisa <strong>da</strong>momsaxurebis mixedviT:sacalosabankomomsaxurebaZiriTa<strong>da</strong>d marTavs individualuri momxmareblebis depozitebs,gascems samomxmareblo sesxebs, overdraftebs, sakreditobaraTebs <strong>da</strong> uzrunvelyofs saxsrebis ga<strong>da</strong>ricxvi<strong>ss</strong>aSualebebs.korporaciuli <strong>da</strong>komerciulimomsaxurebakerZosabanko momsaxurebakorporaciulicentrisxvaZiriTa<strong>da</strong>d gascems sesxebsa <strong>da</strong> sxva sakredito produqtebskorporaciul <strong>da</strong> institucionalur momxmareblebze, asevemarTavs maT depozitebsa <strong>da</strong> mimdinare angariSebs.ZiriTa<strong>da</strong>d eweva fizikuri pirebis kerZo sabanko <strong>da</strong> qonebismarTvis momsaxurebas.ZiriTa<strong>da</strong>d bankis yvela saoperacio segments uwevs saxazino <strong>da</strong>beq-ofisis momsaxurebas.segmentebi, romlebic ze<strong>da</strong> kategoriebSi ar SedisxelmZRvaneloba akvirdeba biznes erTeulebis saoperacio Sedegebs gancalkevebulad,raTa ga<strong>da</strong>wyvetileba miiRos saxsrebis ganawilebasa <strong>da</strong> Sedegebis Sefasebaze. segmenti<strong>ss</strong>aqmianobis Sedegi, romelic qvemoT moyvanil cxrilSia ganmartebuli, konsolidirebulifinansuri angariSgebis mogeba-zaralisgan gansxvavebulad fasdeba. mogebis ga<strong>da</strong>saxadismarTva xdeba jgufur safuZvelze <strong>da</strong> ar nawildeba saoperacio segmentebze.jgufi operirebs geografiul bazarze - saqarTveloSi. vinai<strong>da</strong>n jgufis aqtivebiganTavsebulia erT geografiul erTeulSi, jgufis gare Semosavali, mTliani aqtivebi <strong>da</strong>kapitalis <strong>da</strong>naxarjebic amave erTeulSia ganTavsebuli.saoperacio segmentebs Soris garigebebi xdeba sabazro fasiT, iseve rogorc mesamepirTan tranzaqciebisas.2011 wels Semosavali socialuri momsaxurebis saagentosTan operaciebi<strong>da</strong>n iyo 17,199lari (2010 wels - 17,015 lari), rac jgufis mTliani amonagebis 20%-s (2010 wels – 26.8%)Seadgens.30
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)5. informacia segmentebis Sesaxeb (gagrZeleba)sacalosabankomomsaxurebakorporaciuli <strong>da</strong>komerciulimomsaxurebakerZosabankomomsaxurebakorporaciulicentrisxvaSesworebebi <strong>da</strong>gaqviTvebi2011sulSemosavaligarewmin<strong>da</strong> saprocento Semosavali 30,034 4,301 634 6,850 - (2) 41,817wmin<strong>da</strong> Semosavaligasamrjelo<strong>da</strong>n <strong>da</strong> sakomisiomosakrebli<strong>da</strong>n 20,649 9,203 85 4,436 (44) (1) 34,328ucxouri valutebi<strong>da</strong>nmiRebuli wmin<strong>da</strong>Semosuloba 906 678 90 2,852 (1) 2 4,527sxva Semosavali 436 3,990 51 625 376 (432) 5,046sul Semosavali 52,025 18,172 860 14,763 331 (433) 85,718saprocento sargeblis mqoneaqtivebze wmin<strong>da</strong>gaufasurebis <strong>da</strong>naricxi (3,699) (7,584) (75) (6,411) - 67 (17,702)TanamSromlebze gaweulixarji (22,376) (4,735) (299) (2,823) (38) (471) (30,742)cveTa, amortizacia <strong>da</strong>gaufasureba (6,028) (1,390) - (1,854) (110) - (9,382)sxva gaufasureba <strong>da</strong>anaricxebi (65) (38) (3) (6) 1 (72) (183)zogadi, administraciuli <strong>da</strong>sxva saoperacio xarjebi (11,099) (3,622) (284) (3,665) (404) (122) (19,196)Sedegebi segmentebis mixedviT 8,758 803 199 4 (220) (1,031) 8,513mogebis ga<strong>da</strong>saxadis xarji - - - - - - (875)wlis mogeba - - - - - - 7,638aqtivebi segmentebis mixedviT 561,156 148,336 18,180 6,251 1,194 (1,882) 733,235valdebulebebi segmentebismixedviT 173,333 418,801 37,088 31,207 152 (122) 660,459informacia sxva segmentebisSesaxebinvesticiebi mekavSiresawarmoebSi- - - 70 - - 70mekavSire sawarmoebi<strong>da</strong>nSemosavlis wili - - - 23 - - 2331
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)5. informacia segmentebis Sesaxeb (gagrZeleba)korporaciusacalo li <strong>da</strong>sabanko komerciulimomsaxureba momsaxurebakerZosabankomomsaxurebakorporaciulicentrisxvaSesworebebi <strong>da</strong>gaqviTvebi2010sulSemosavaliGarewmin<strong>da</strong> saprocento Semosavali 18,238 (635) 309 3,246 (158) (150) 21,150wmin<strong>da</strong> Semosavaligasamrjelo<strong>da</strong>n <strong>da</strong> sakomisiomosakrebli<strong>da</strong>n 19,451 8,669 80 4,179 (44) 3 32,338wmin<strong>da</strong> Semosuloba gasayi<strong>da</strong><strong>da</strong>rsebuli sainvesticiofasiani qaRaldebi<strong>da</strong>n - - - - 105 - 105ucxouri valutebi<strong>da</strong>nmiRebuli wmin<strong>da</strong>Semosuloba 781 585 117 2,420 (5) - 3,898sxva Semosavali 268 2,469 130 268 3,398 (719) 5,814sul Semosavali 38,738 11,088 636 10,113 3,296 (566) 63,305saprocento sargeblis mqoneaqtivebze wmin<strong>da</strong>gaufasurebis <strong>da</strong>naricxi (1,974) (4,047) (40) (3,421) 1 - (9,481)TanamSromlebze gaweulixarji (18,325) (3,878) (245) (2,312) (1,167) 87 (25,840)cveTa, amortizacia <strong>da</strong>gaufasureba (3,547) (886) - (1,477) (2,024) 1,948 (5,986)sxva gaufasureba <strong>da</strong>anaricxebi (1,449) (835) (58) (126) (119) 5 (2,582)zogadi, administraciuli <strong>da</strong>sxva saoperacio xarjebi (7,743) (2,190) (216) (4,071) (1,110) 533 (14,797)Sedegebi segmentebis mixedviT 5,700 (748) 77 (1,294) (1,123) 2,007 4,619mogebis ga<strong>da</strong>saxadi<strong>ss</strong>argebeli 110wlis mogeba 4,729aqtivebi segmentebis mixedviT 324,561 168,575 11,637 25,523 3,159 (2,670) 530,785valdebulebebi segmentebismixedviT 158,927 280,115 36,338 20,877 812 (894) 496,175informacia sxva segmentebisSesaxebinvesticiebi mekavSiresawarmoebSi - - - - - - -mekavSire sawarmoebiszaralis wili - - - - - - -32
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)6. fuli <strong>da</strong> fuladi saxsrebis ekvivalentebifuli <strong>da</strong> fuladi saxsrebis ekvivalentebi moicavs:2011 2010naRdi fuli 64,753 49,709mimdinare angariSebi seb-Si 42,442 13,662mimdinare angariSebi sxva sakredito <strong>da</strong>wesebulebebSi 21,020 59,35490 dRemde vadiani depoziti sakredito <strong>da</strong>wesebulebebi 8,500 16,546fuli <strong>da</strong> fuladi saxsrebis ekvivalentebi 136,715 139,2712011 wlis 31 dekembris mdgomareobiT 15,705 lari (2010: 53,226 lari) iyo ganTavsebulimimdinare <strong>da</strong> vadian depozitebze saerTaSorisod aRirebuli OECD bankebSi, romlebicromlebic monawile mxareebad gamodian jgufis mier ganxorcielebul saerTaSorisoga<strong>da</strong>xdebSi. 2011 wlis 31 dekembris mdgomareobiT 8,500 lari (2010: 16,546 lari) iyoganTavsebuli moklevadian anabrebze garkveul qarTul bankebSi. sakredito<strong>da</strong>wesebulebebSi 90 dRemde vadiani anabrebis wliuri saprocento ganakveTebi 5%-<strong>da</strong>n 9%-mde meryeobs.7. moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarTmoTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT moicavs:2011 2010savaldebulo rezervebi seb-Si 19,287 5,63690 dReze meti vadis mqone an va<strong>da</strong>ga<strong>da</strong>cilebuli vadiani anabari 4,176 1,872moTxovnebi sakredito <strong>da</strong>wesebulebebis mimarT 23,463 7,508sakredito <strong>da</strong>wesebulebebs moeTxovebaT seb-Si saprocento sargeblis mqone fuladidepozitis ganTavseba, romlis odenobac <strong>da</strong>mokidebulia sakredito <strong>da</strong>wesebulebis miermozidul saxsrebze. jgufis ufleba amgvari depozitebis gamotanasTan <strong>da</strong>kavSirebiTkanonmdeblobiT izRudeba.2011 wlis 31 dekembris mdgomareobiT, 4,176 lari (2010 wlis 31 dekemberi: 1,872 lari)ganTavs<strong>da</strong> mimdinare angariSebze <strong>da</strong> bankTaSoris depozitebze saerTaSorisod aRiarebulOECD bankebSi, romlebic monawile mxareebad gamodian jgufis mier ganxorcielebulsaerTaSoriso ga<strong>da</strong>xdebSi. aseTi anabrebis wliuri saprocento ganakveTi 0.5%-s Seadgens.8. warmoebuli finansuri instrumentebiqvemoT moyvanili cxrili gviCvenebs warmoebuli finansuri instrumentebis samarTlianRirebulebebs, romlebic aRricxulia aqtivebad <strong>da</strong> valdebulebebad maT pirobiTTanxebTan erTad. jamurad aRricxuli pirobiTi Tanxa warmoadgens warmoebulifinansuri instrumentis Sesabamisi aqtivis, ganakveTis an indeqsis Tanxas <strong>da</strong> safuZvels,romelze <strong>da</strong>yrdnobiTac fasdeba warmoebuli finansuri instrumentis Rirebulebiscvlileba. pirobiTi Tanxebi asaxavs operaciaTa moculobas wlis bolosTvis <strong>da</strong> armoicavs sakredito risks.33
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)8. warmoebuli finansuri instrumentebi (gagrZeleba)pirobiTiTanxa2011 2010samarTlianisamarTlianiRirebulebaRirebulebavaldebu pirobiTivaldebuaqtivi leba Tanxa aqtivi lebasavaluto xelSekrulebebifirvardebi – ucxoelkontragentebTan 6,681 - 144 7,091 - 102sul warmoebuliaqtivebi/valdebulebebi - 144 - 102cxrilSi “ucxouri” <strong>da</strong> “adgilobrivi” aRniSnavs kontragentebs. “ucxouri” gulisxmobsaraqarTul sawarmoebs, xolo “adgilobrivi” – qarTul sawarmoebs.2011 wlis 31 dekembris mdgomareobiT jgufi flobs Semdegi saxis warmoebul finansurinstrumentebs:forvardebiforvarduli xelSekrulebebi warmoadgens specialuri finansuri instrumentiskonkretul fasad samomavlo TariRiT yidvasTan an gayidvasTan <strong>da</strong>kavSirebulxelSekrulebebs. forvarduli xelSekrulebebiT operaciebi xdeba arasabirJo bazarze.9. klientebze gacemuli sesxebiklientebze gacemuli sesxebi moicavs:2011 2010saxelfaso sesxebi 131,178 38,056iuridiul pirebze gacemuli sesxebi 78,869 66,878samomxmareblo sesxebi 66,472 28,745sapensio avansebi 64,284 45,355ipoTekuri sesxebi 14,540 4,911salombardo sesxebi 5,033 -klientebze gacemuli jamuri sesxi 360,376 183,945minus – gaufasurebis rezervi (36,136) (24,779)klientebze gacemuli sesxebi 324,240 159,166klientebze gacemuli sesxebis gaufasurebis rezervi34
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)9. klientebze gacemuli sesxebi (gagrZeleba)klientebze gacemuli sesxebis gaufasurebis rezervi Semdeg kategoriebad iyofa:saxelfaso sesxebi2011iuridiulpirebzegacemulisesxebi2011samomxmareblosesxebi2011sapensioavansebi2011ipoTekurisesxebi2011salombardosesxebi20112011 wlis 1 ianvrismdgomareobiT 1,235 16,294 6,964 286 - - 24,779wlis <strong>da</strong>naricxi 2,793 4,668 5,534 4,423 283 1 17,702aRdgena - 7 91 3 - - 101Camowerili Tanxebi (131) (3,084) (2,648) (471) - - (6,334)gaufasurebul sesxebze<strong>da</strong>ricxuli procenti (1) (111) 1 - - (1) (112)2011 wlis 31 dekemberi 3,896 17,774 9,942 4,241 283 - 36,136individualurigaufasureba 2,895 17,566 7,963 3,839 140 - 32,403koleqtiuri gaufasureba 1,001 208 1,979 402 143 - 3,7333,896 17,774 9,942 4,241 283 - 36,136gaufasurebuladindividualuradSefasebuli sesxismTliani Tanxa,indiviualurigaufasurebis rezervisgamoqviTvamde 2,895 24,126 8,089 3,840 228 - 39,178sul2011saxelfasosesxebi 2010iuridiulpirebzegacemulisesxebi 2010samomxmareblo sesxebi2010sapensioavansebi2010ipoTekurisesxebi 20102010 wlis 1 ianvrismdgomareobiT 661 16,946 6,854 329 - 24,790wlis <strong>da</strong>naricxi 620 7,672 958 231 - 9,481aRdgena - 747 69 3 - 819Camowerili Tanxebi (45) (7,505) (752) (277) - (8,579)gaufasurebul sesxebze<strong>da</strong>ricxuli procenti (1) (1,566) (165) - - (1,732)2010 wlis 31 dekemberi 1,235 16,294 6,964 286 - 24,779individualuri gaufasureba 1,031 16,059 5,611 252 - 22,953koleqtiuri gaufasureba 204 235 1,353 34 - 1,8261,235 16,294 6,964 286 - 24,779gaufasurebuladindividualuradSefasebuli sesxismTliani Tanxa,indiviualurigaufasurebis rezervisgamoqviTvamde 1,031 28,701 5,611 252 - 35,595sul201035
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)9. klientebze gacemuli sesxebi (gagrZeleba)individualurad gaufasurebuli sesxebiim sesxebze <strong>da</strong>ricxuli saprocento Semosavali, romelTaTvisac aRiarebuliaindividualuri gaufasurebis rezervi, 2011 wlis 31 dekembris mdgomareobiT Seadgen<strong>da</strong>8,727 lars (2010: 4,911 lars). Sesabamisi <strong>da</strong>naricxebi aRiarebul iqna rogorc 2011, ise 2010wels <strong>da</strong> aRricxulia mogeba-zaralis konsolidirebul angariSgebaSi, rogorcsaprocento sargeblis mqone aqtivebze wmin<strong>da</strong> gaufasurebis <strong>da</strong>naricxi.sesxis uzrunvelyofauzrunvelyofis saWiro moculoba <strong>da</strong> tipi <strong>da</strong>mokidebulia kontragentis sakreditoriskis Sefasebaze. SemuSavebulia uzrunvelyofis tipebisa <strong>da</strong> Sefasebis parametrebisinstruqciebi.miRebuli uzrunvelyofis ZiriTadi tipebia:• iuridiuli pirebis sesxebisTvis uZravi qoneba, sasaqonlo materialuri maragebi <strong>da</strong>savaWro debitoruli <strong>da</strong>valianeba;• fizikuri pirebis sesxebisTvis – sacxovrebeli farTis ipoTekaxelmZRvaneloba axdens uzrunvelyofis sabazro Rirebulebis monitorings, moiTxovs<strong>da</strong>matebiT uzrunvelyofas sesxis xelSekrulebis Tanaxmad <strong>da</strong> Tavlyurs adevnebs sesxisgaufasurebis rezervis adekvaturobis ga<strong>da</strong>xedvisas miRebuli uzrunvelyofis sabazroRirebulebas.klientebze gacemuli sesxebis koncentracia2011 wlis 31 dekembris mdgomareobiT, jgufis aT umsxviles mesame mxare msesxebelzegacemuli sesxebis koncentracia Seadgens 43,482 lars, anu jgufis jamuri sesxisportfelis 12.07%-s (2010: 34,720 lari <strong>da</strong> 18.9% Sesabamisad). aRniSnuli sesxebisTvisSeiqmna rezervi 16,528 laris (2010: 11,524 lari) odenobiT.sesxebi gaica Semdegi tipis klientebze:2011 2010fizikuri pirebi 283,379 121,304kerZo sawarmoebi 73,457 62,641saxelmwifo organizaciebi 3,540 -klientebze gacemuli saerTo sesxebi 360,376 183,945gamoklebuli: sesxis gaufasurebis rezervi (36,136) (24,779)klientebze gacemuli sesxebi, neto 324,240 159,166sesxebi ZiriTa<strong>da</strong>d saqarTvelos farglebSi, Semdeg <strong>da</strong>rgebzea gacemuli:2011 2010fizikuri pirebi 283,379 121,304vaWroba <strong>da</strong> momsaxureba 57,413 41,569mSenebloba 3,631 3,610energetika - 57soflis meurneoba - 359sxva 15,953 17,046klientebze gacemuli saerTo sesxebi 360,376 183,945gamoklebuli: sesxis gaufasurebis rezervi (36,136) (24,779)klientebze gacemuli sesxebi, neto 324,240 159,16636
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)10. sainvesticio fasiani qaRaldebigasayi<strong>da</strong>d arsebuli fasiani qaRaldebi moicavs:2011 2010korporaciuli aqciebi 411 717gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebi 411 7172011 wlis 31 dekembris mdgomareobiT korporaciuli aqciebi ZiriTa<strong>da</strong>d Sedgeba qarTulirestornebis qselSi investiciebisgan 411 laris odenobiT (2010: 411 lari).<strong>da</strong>farvis va<strong>da</strong>mde flobili sainvesticio fasiani qaRaldebi moicavs:2011 2010finansTa saministros saxazino obligaciebi 69,198 51,520finansTa saministros saxazino Tamasuqebi 29,000 16,254saxelmwifo mflobelobaSi myof Sps “saqarTvelos rkinigzis”obligaciebi * 2,607 2,764sadepozito serTifikatebi seb-Si - 12,793martivi Tamasuqebi - 529100,805 83,860<strong>da</strong>farvis va<strong>da</strong>mde flobili fasiani qaRaldebi 100,805 83,86011. mekavSire kompaniebSi investiciebimekavSire sawarmos aRricxva xdeba kapital-meTodiT:2011 2010naSTi wlis <strong>da</strong>sawyisSi - -Sesyidvis xarji 47 -mekavSire sawarmoebi<strong>da</strong>n mogebis wili 23 -investiciebi mekavSire sawarmoebSi, wlis bolo 70 -qvemoT cxrilSi Sejamebuli saxiTaa warmodgenili mekavSire sawarmos Sps “smarteqsi”finansuri informacia, romelSic banks 22.24%-iani wilobrivi monawileoba hqon<strong>da</strong> 2011wlis 31 dekembris mdgomareobiT:mekavSire sawarmoebis jamuri aqtivebi <strong>da</strong> valdebulebebi: 2011 2010aqtivebi 360 -valdebulebebi 43 -wmin<strong>da</strong> aqtivebi 317 -mekavSire sawarmoebis jamuri Semosavali <strong>da</strong> mogeba: 2011 2010Semosavali 702 -mogeba 105 -Sps “smarteqsi” <strong>da</strong>fuZn<strong>da</strong> 2009 wels <strong>da</strong> misi ZiriTadi saqmianobaa safosto <strong>da</strong> sakurieromomsaxureba.37
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)12. sainvesticio qoneba2011 20101 ianvris mdgomareobiT 21,115 20,184Semosvlebi 74 931Si<strong>da</strong> ga<strong>da</strong>cema 2,574 -wmin<strong>da</strong> cvlileba samarTlian RirebulebaSi 1,258 -31 dekembris mdgomareobiT 25,021 21,115sainvesticio qoneba ZiriTa<strong>da</strong>d moicavs “b” klasis saofise farTs <strong>“liberTi</strong> TauerSi”,romelsac aqvs gancalkevebuli Sesasvleli <strong>da</strong> misaRebi; sasawyobe Senobas Tbilisi<strong>ss</strong>amrewvelo ubanSi, romlis farTic 8,707 kv.m.-s Seadgens; 1,848 kv.m. saijaro farTis mqone“b” klasis saofise farTs zugdidis saqmian nawilSi <strong>da</strong> Tbilisis gareT mdebareramdenime qonebas. <strong>“liberTi</strong> Taueri” warmoadgens 19 sarTulian Senobas Tbilisiscentralur ubanSi, sa<strong>da</strong>c ganlagebulia rogorc sacxovrebeli, aseve komerciuliSenoba-nagebobebi. Senobas mTlianad flobs banki. aq ganTavsebulia misi saTavo ofisic.saijaro farTi Seadgens 5,622 kv.m.-s. aqe<strong>da</strong>n 1,202 ijariT iqna gacemuli 2011 wlisganmavlobaSi (2010: 1,897 kv.m).sainvesticio qoneba aRiricxeba realuri RirebulebiT, romelic ganisazRvraakreditebuli <strong>da</strong>moukidebeli Semfaseblis “GREMIC” mier 2010 wlis 31 dekembrismdgomareobiT. kompania warmoadgens am tipis sainvesticio qonebis Sefasebis <strong>da</strong>rgi<strong>ss</strong>pecialists. samarTliani Rirebuleba warmoadgens Rirebulebas, romliTac aqtivebiSeiZleba gaicvalos mcodne <strong>da</strong> garigebis mosurne mxareebs Soris samarTliani sabazropirobebiT Sefasebis TariRisaTvis, Sefasebis saerTaSoriso stan<strong>da</strong>rtebis komiteti<strong>ss</strong>tan<strong>da</strong>rtebis Sesabamisad. Semfasebelma kompaniam sainvesticio qonebis SesafasebladSemosavlis meTodi gamoiyena.cxrilSi qvemoT gawerilia saijaro Semosavali <strong>da</strong> pir<strong>da</strong>piri saoperacio xarjebisainvesticio qonebasTan mimarTebaSi:2011 2010saijaro Semosavali 512 532pir<strong>da</strong>piri saoperacio xarjebi 26 15pir<strong>da</strong>piri saoperacio xarjebis mTliani Tanxa monawileob<strong>da</strong> Sesabamis periodebSisaijaro Semosavlis warmoqmnaSi.38
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)13. ZiriTadi saSualebebiZiriTadi saSualebebis dinamika aseTi iyo:miwa <strong>da</strong>Senobanagebobebiaveji <strong>da</strong>mowyobilobebikompiuterebi <strong>da</strong>saofiseteqnikasatransportosaSualebebisaijarogaumjobesebebimSenebareaqtivebiTviTRirebuleba <strong>da</strong>ga<strong>da</strong>fasebuliRirebuleba31 dekemberi, 2010w.59,269 27,077 9,623 4,897 4,855 3,284 109,005Semosvlebi 3,900 4,670 2,110 4,557 987 318 16,542gasxviseba (677) (64) (33) (33) - - (807)Camowera (476) - (11) (6) - - (493)ga<strong>da</strong>cema 821 - - - 3 (824) -reklasifikacia 2,031 (1,342) 13 (46) (1,110) (1,038) (1,492)ga<strong>da</strong>fasebis Sedegi (4,489) - - - - - (4,489)31 dekemberi, 2011 w. 60,379 30,341 11,702 9,369 4,735 1,740 118,266<strong>da</strong>ricxuli cveTa31 dekemberi, 2010 w. 1,799 6,513 6,134 2,024 370 - 16,840cveTis <strong>da</strong>naricxi 1,181 2,873 1,805 1,360 83 - 7,302gasxviseba (68) (2) (4) - - - (74)Camowera (23) - - (6) - - (29)reklasifikacia 314 312 (499) 2 (71) - 58ga<strong>da</strong>fasebis Sedegi (3,032) - - - - - (3,032)31 dekemberi, 2011 w. 171 9,696 7,436 3,380 382 - 21,065narCeni sabalansoRirebuleba:31 dekemberi, 2010 w. 57,470 20,564 3,489 2,873 4,485 3,284 92,16531 dekemberi, 2011 w. 60,208 20,645 4,266 5,989 4,353 1,740 97,201sulmiwa <strong>da</strong>Senobanagebobebiaveji <strong>da</strong>mowyobilobebikompiuterebi <strong>da</strong>saofiseteqnikasatransportosaSualebebisaijarogaumjobesebebimSenebareaqtivebiTviTRirebuleba<strong>da</strong> ga<strong>da</strong>fasebuliRirebuleba31 dekemberi, 2009w.53,556 18,108 8,144 3,150 4,079 4,588 91,625Semosvlebi 2,995 8,969 1,479 1,747 776 1,549 17,515gasxviseba (135) - - - - - (135)ga<strong>da</strong>cema 2,853 - - - - (2,853) -31 dekemberi, 2010w.59,269 27,077 9,623 4,897 4,855 3,284 109,005<strong>da</strong>ricxuli cveTa31 dekemberi, 2009w.778 4,431 4,695 1,329 247 - 11,480cveTis <strong>da</strong>naricxi 1,026 2,082 1,439 695 123 - 5,365gasxviseba (5) - - - - - (5)31 dekemberi, 2010 w. 1,799 6,513 6,134 2,024 370 - 16,840narCeni sabalansoRirebuleba:31 dekemberi, 2009 w. 52,778 13,677 3,449 1,821 3,832 4,588 80,145sul39
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)31 dekemberi, 2010 w.57,470 20,564 3,489 2,873 4,485 3,284 92,16513. ZiriTadi saSualebebi (gagrZeleba)Senoba-nagebobebi TviTRirebulebis modeliT Tu Sefas<strong>da</strong>, maTi sabalanso Rirebulebaiqneba:2011 2010TviTRirebuleba 35,942 33,367<strong>da</strong>ricxuli cveTa <strong>da</strong> gaufasureba (3,590) (2,871)narCeni sabalanso Rirebuleba 32,352 30,49614. aramaterialuri aqtivebiaramaterialuri aqtivebis dinamika, romlebic moicavs kompiuterul programebs aseTia:kompiuteruliprogramebi <strong>da</strong>licenziebiRirebuleba31 dekemberi, 2010 w. 9,079Semosvlebi 1,562gasxviseba <strong>da</strong> Camowera (1,952)31 dekemberi, 2011 w. 8,689<strong>da</strong>grovili amortizacia31 dekemberi, 2010 w. 3,722amortizaciis <strong>da</strong>naricxi 762gasxviseba <strong>da</strong> Camowera (1,950)31 dekemberi, 2011 w. 2,534narCeni sabalanso Rirebuleba:31 dekemberi, 2010 w. 5,35731 dekemberi, 2011 w. 6,155Computer softwareand licensesRirebuleba31 dekemberi, 2009 w. 7,663Semosvlebi 1,428gasxviseba <strong>da</strong> Camowera (12)31 dekemberi, 2010 w. 9,079<strong>da</strong>grovili amortizacia31 dekemberi, 2009 w. 3,103amortizaciis <strong>da</strong>naricxi 621gasxviseba <strong>da</strong> Camowera (2)31 dekemberi, 2010 w. 3,722narCeni sabalanso Rirebuleba:31 dekemberi, 2009 w. 4,56031 dekemberi, 2010 w. 5,35740
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)15. ga<strong>da</strong>saxadebimogebis ga<strong>da</strong>saxadis xarji aseTia:2011 2010mimdinare ga<strong>da</strong>saxadis <strong>da</strong>naricxi - 180ga<strong>da</strong>vadebuli ga<strong>da</strong>saxadis <strong>da</strong>naricxi – droebiTi sxvaobebiswarmoSoba <strong>da</strong> aRdgena 875 (290)mogebis ga<strong>da</strong>saxadis xarji/ (sargebeli) 875 (110)ga<strong>da</strong>vadebuli ga<strong>da</strong>saxadi, romelic <strong>da</strong>kavSirebulia wlis ganmavlobaSi sxva srulSemosavlebSi pir<strong>da</strong>pir Sesul muxlebTan, Semdegia:2011 2010sxva sruli Semosavlis angariSis wmin<strong>da</strong> zarali (180) (47)kanonmdeblobiT gansazRvruli saga<strong>da</strong>saxado ganakveTi 15% 15%sxva srul Semosavalze <strong>da</strong>ricxuli mogebis ga<strong>da</strong>saxadi 27 7saqarTveloSi moqmed iuridiul pirebs moeTxovebaT individualuri saga<strong>da</strong>saxadodeklaraciebis Sevseba. 2011 <strong>da</strong> 2010 wlebSi mogebis ga<strong>da</strong>saxadis ganakveTi, gar<strong>da</strong>saxelmwifo fasiani qaRaldebi<strong>da</strong>n miRebuli mogebisa, 15% iyo. saxelmwifo fasianiqaRaldebi<strong>da</strong>n miRebul saprocento Semosavlebze ga<strong>da</strong>saxadis ganakveTi 0%-s Seadgens.mogebis ga<strong>da</strong>saxadis efeqturi ganakveTi gansxvavdeba mogebis ga<strong>da</strong>saxadiskanonmdeblobiT gaTvaliswinebuli ganakveTisgan. qvemoT Sejerebulia mogebisga<strong>da</strong>saxadis xarji kanonmdeblobiT gaTvaliswinebuli ganakveTebis mixedviT <strong>da</strong> mogebisgaasaxadis realuri xarji:2011 2010mogeba <strong>da</strong>begvramde 8,513 4,619kanonmdeblobiT gaTvaliswinebuli saga<strong>da</strong>saxado ganakveTi 15% 15%Teoriuli mogebis ga<strong>da</strong>saxadis xarji/(sargebeli) sakanonmdebloganakveTiT 1,277 692cvlileba auRiarebel ga<strong>da</strong>vadebul saga<strong>da</strong>saxado aqtivSi 1,309 269saxelmwifo fasiani qaRaldebi<strong>da</strong>n miRebuli Semosavali 0%ganakveTiT (1,985) (463)<strong>Svilobili</strong> sawarmos gayidvasTan <strong>da</strong>kavSirebuli ara fa<strong>ss</strong> mogeba 128 -sxva 146 (608)mogebis ga<strong>da</strong>saxadis xarji/(sargebeli) 875 (110)31 dekembris mdgomareobiT saga<strong>da</strong>saxado aqtivebi <strong>da</strong> valdebulebebi moicavs:2011 2010mimdinare mogebis ga<strong>da</strong>saxadis aqtivebi 637 630ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadis aqtivebi 762 1,610mogebis ga<strong>da</strong>saxadis aqtivebi 1,399 2,240mimdinare mogebis ga<strong>da</strong>saxadis valdebulebebi - 182ga<strong>da</strong>vadebuli mogebis ga<strong>da</strong>saxadis valdebulebebi - –mogebis ga<strong>da</strong>saxadis valdebulebebi - 18241
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)ga<strong>da</strong>vadebuli saga<strong>da</strong>saxado aqtivebi <strong>da</strong> valdebulebebi 31 dekembris mdgomareobiT <strong>da</strong>maTi dinamika Sesabamis wlebSi Semdegia:15. ga<strong>da</strong>saxadebi (gagrZeleba)2009droebiTi sxvaobebiswarmoSoba <strong>da</strong>aRdgenamogebazaralisangariSgebaSisxvasrulSemosavalSi2010droebiTi sxvaobebiswarmoSoba <strong>da</strong>aRdgenamogebazaralisangariSgebaSisxvasrulSemosavalSigamoqviTvadi droebiTisxvaobebis saga<strong>da</strong>saxadoefeqti:gudvilis gaufasureba - - - - -ZiriTadi saSualebebi - 269 - 269 - - 269saga<strong>da</strong>saxado zaralismomdevno periodze ga<strong>da</strong>tana 7,440 204 - 7,644 (507) - 7,137klientebze gacemulisesxebi 580 583 - 1,163 123 - 1,286sxva aqtivebi 587 (329) - 258 179 - 437sxva valdebulebebi - (134) (134) 481 - 347investiciebi aqciebSi 377 653 - 1,030 (1) - 1,029mTliani ga<strong>da</strong>vadebulisaga<strong>da</strong>saxado aqtivebi 8,984 1,246 - 10,230 275 - 10,505auRiarebeli ga<strong>da</strong>vadebulisaga<strong>da</strong>saxado aqtivi- (269) - (269) (1,309) - (1,578)ga<strong>da</strong>vadebuli saga<strong>da</strong>saxadoaqtivi 8,984 977 9,961 (1,035) 8,927<strong>da</strong>sabegri droebiTisxvaobebis saga<strong>da</strong>saxadoefeqti:ZiriTadisaSualebebi/aramaterialuriaqtivebi (7,555) (687) - (8,242) 57 20 (8,165)sakuTari fasiani qaRaldebi (116) - 7 (109) 102 7 -ga<strong>da</strong>vadebuli saga<strong>da</strong>saxadovaldebulebebi (7,671) (687) 7 (8,351) 159 27 (8,165)wmin<strong>da</strong> ga<strong>da</strong>vadebulisaga<strong>da</strong>saxado aqtivebi(valdebulebebi) 1,313 290 7 1,610 (875) 27 7622011jgufs momaval periodebze ga<strong>da</strong>tanili aqvs saga<strong>da</strong>saxado zarali 47,582 laris odenobiT(2010: 50,972 lari), romlis gamoyenebis va<strong>da</strong>c iwureba 2012 wels. jgufma aRiarasaga<strong>da</strong>saxado zaralis ga<strong>da</strong>vadebasTan <strong>da</strong>kavSirebuli wmin<strong>da</strong> ga<strong>da</strong>vadebuli aqtivi 5,828laris (mTlian 7,137 lars gamoklebuli 1,309 laris rezervi) <strong>da</strong> 7,644 laris odenobiT2011 <strong>da</strong> 2010 wlebSi, Sesabamisad. momdevno periodebze ga<strong>da</strong>tanili saga<strong>da</strong>saxado zaraligamoyenebis vadis amowurvis wlebiTurT warmodgenilia Semdeg cxrilSi:vadis amowurvis weli 2011 20102011 - 1,2542012 8,724 10,8602013 30,226 30,2262014 6,310 6,3102015 2,322 2,322momdevno periodze ga<strong>da</strong>tanilisagasaxado zarali, mTliani 47,582 50,972momdevno periodze ga<strong>da</strong>taniliauRiarebeli sagasaxado zarali (8,724) -momdevno periodze ga<strong>da</strong>tanilisagasaxado zarali, neto 38,858 50,97242
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)16. sxva aqtivebi, avansebi <strong>da</strong> sxva valdebulebebisxva aqtivebs miekuTvneba:2011 2010moTxovnebi fuladi ga<strong>da</strong>ricxvebis sistemis operatorebismimarT 5,517 2,062ganTavsebuli sagarantio depozitebi 1,374 1,457gasayi<strong>da</strong>d flobili aqtivebi 782 1,889ga<strong>da</strong>xdili garantiebi<strong>da</strong>n misaRebi angariSebi 801 801winaswar ga<strong>da</strong>xdili ga<strong>da</strong>saxadebi mogebis ga<strong>da</strong>saxadis gar<strong>da</strong> 542 552dokumenturi operaciebi<strong>da</strong>n misaRebi angariSebi 133 202moTxovnebi socialuri momsaxurebis saagentos mimarT - 6,607sxva 2,316 1,71611,465 15,286gamoklebuli – sxva aqtivebis gaufasurebis rezervi (1,601) (1,514)sxva aqtivebi 9,864 13,772fuladi ga<strong>da</strong>ricxvebi<strong>da</strong>n 5,517 laris (2010: 2,062 laris) odenobis misaRebi angariSebiwarmoadgens sacalo klientebis misamarTiT winaswar Sesrulebul fulad ga<strong>da</strong>ricxvebswlis bolos mdgomareobiT, rac Semdeg ramdenime dReSi ga<strong>da</strong>ixades sistemebisoperatorebma momsaxurebis xelSekrulebebis Sesabamisad.2011 wlis 31 dekembris mdgomareobiT ganTavsebuli sagarantio depozitebi ZiriTa<strong>da</strong>dwarmoadgens <strong>da</strong>giravebul saxsrebs “viza ink."-Si <strong>da</strong> “master qard ink.”-Si. 560 laris <strong>da</strong>763 laris odenobiT Sesabamisad. (2010: “viza ink."-Si 594 lari, “master qard ink.”-Si 810lari).gasayi<strong>da</strong>d flobili aqtivebi warmoadgens bankis msesxeblebisgan <strong>da</strong>sakuTrebul aqtivebs.es aqtivebi ar gamoiyeneba <strong>da</strong>niSnulebisamebr <strong>da</strong> gamiznulia gasayi<strong>da</strong>d mokle va<strong>da</strong>Si.avansebi moicavs Semdegs:2011 2010ZiriTadi saSualebebisa <strong>da</strong> aramaterialuri aqtivebisTvisga<strong>da</strong>xdili avansebi 5,485 3,776vadian anabrebze <strong>da</strong> iuridiuli pirebis angariSebze winaswarga<strong>da</strong>xdili procenti 863 367profesiuli momsaxurebisTvis ga<strong>da</strong>xdili avansi 453 429saofise aRWurvilobisTvis ga<strong>da</strong>xdili avansi 252 455winaswar ga<strong>da</strong>xdili <strong>da</strong>zRveva 126 55sxva 712 532sul avansebi 7,891 5,614sxva valdebulebebi moicavs:2011 2010<strong>da</strong>ufaravi Tanxebi 7,757 6,341gamouyenebeli Tanxebi 2,403 3,141premialuri <strong>da</strong>naricxi 1,785 1,069aqciebze <strong>da</strong>fuZnebuli ga<strong>da</strong>xdebis <strong>da</strong>naricxi 1,316 927sxva<strong>da</strong>sxva kreditorebi 1,437 1,163<strong>da</strong>safari saoperacio ga<strong>da</strong>saxadi 345 253sxva 1,375 1,015sxva valdebulebebi 16,418 13,90943
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)16. sxva aqtivebi, avansebi <strong>da</strong> sxva valdebulebebi (gagrZeleba)gaufasurebis rezervis <strong>da</strong> anaricxebis dinamika aseTia:gasayi<strong>da</strong><strong>da</strong>rsebuli fasianiqaRaldebigarantiebi <strong>da</strong>aRebulivaldebulebebisxva aqtivebisul31 dekemberi, 2009 3,410 601 80 4,091<strong>da</strong>naricxi (Sebruneba) 1,593 1,000 (11) 2,582Camowera (5,003) (113) - (5,116)aRdgena - 26 - 2631 dekemberi, 2010 - 1,514 69 1,583<strong>da</strong>naricxi 42 111 30 183Camowera (42) (29) - (71)aRdgena - 5 - 531 dekemberi, 2011 - 1,601 99 1,700aqtivebis gaufasurebis rezervi gamoiqviTeba <strong>da</strong>kavSirebuli aqtivebis sabalanso Rirebulebebi<strong>da</strong>n.moTxovnebis, garantiebis <strong>da</strong> valdebulebebis anaricxebi aRiricxeba valdebulebebSi.17. valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSevaldebulebebi sakredito <strong>da</strong>wesebulebebis winaSe moicavs:2011 2010mimdinare angariSebi 843 160vadiani anabrebi <strong>da</strong> sesxebi 20,369 77,158valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe 21,212 77,3182011 wlis ganmavlobaSi jgufma miiRo moklevadiani <strong>da</strong>finanseba qarTuli <strong>da</strong> OECD bankebisgansxva<strong>da</strong>sxva valutaSi. 2011 wlis 31 dekembris mdgomareobiT jgufs qarTuli bankebi<strong>da</strong>n anabrebi<strong>ss</strong>axiT miRebuli hqon<strong>da</strong> 20,237 laris ekvivalenti (2010: 16,549 lari).31 dekemberi, 2011w.gacemisTariRixelSekrulebisva<strong>da</strong>valutawliurisaprocentoganakveTi<strong>da</strong>finansebisTanxaTav<strong>da</strong>pirvelvalutaSinaSTi 2011wlis 31dekembrismdgomareobiTlarSiTibisi banki 29/12/11 5/01/12 lari 6.25% 5,000 5,002kor stan<strong>da</strong>rtlaribanki 30/12/11 3/01/126.25% 5,000 5,001kor stan<strong>da</strong>rtaSSbanki 24/11/10 24/11/13 dolari 0.50% 100 167saqarTvelosbanki 29/12/11 3/01/12lari6.30% 5,000 5,001saqarTvelosbanki 30/12/11 3/01/12lari6.25% 5,000 5,001landes banki,aSS liboriberlini A.G. 22/08/07 14/08/12 dolari +1.75% 117 197sul 20,36944
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)16. sxva aqtivebi, avansebi <strong>da</strong> sxva valdebulebebi (gagrZeleba)31 dekemberi,2010 w.gacemisTariRixelSekrulebisva<strong>da</strong>valutawliurisaprocentoganakveTi<strong>da</strong>finansebisTanxaTav<strong>da</strong>pirvelvalutaSinaSTi 2010wlis 31dekembrismdgomareobiTlarSisaqarTveloslarierovnuli banki 30/12/10 6/01/117.63% 60,000 60,013biTiei banki,larisaqarTvelo 31/12/10 6/01/117.75% 2,000 2,000biTiei banki,larisaqarTvelo 31/12/10 3/01/117.60% 1,000 1,000kor stan<strong>da</strong>rtlaribanki 31/12/10 6/01/119.00% 3,550 3,550kor stan<strong>da</strong>rtaSSbanki 24/11/10 24/11/13 dolari 0.50% 100 177saqarTvelosbanki 31/12/10 6/01/11aSSdolari 1.50% 5,640 9,999landes banki,berlini A.G. 22.08/07 14/08/12aSSdolarilibori+1.75% 234 419sul 77,15818. valdebulebebi klientebis winaSevaldebulebebi klientebis winaSe moicavs:2011 2010mimdinare angariSebs 471,468 268,256vadian anabrebs 131,968 117,189valdebulebebi klientebis winaSe 603,436 385,445gacemuli garantiebis uzrunvelyofa 1,982 8492011 wlis 31 dekembris mdgomareobiT, klientebis winaSe valdebulebebis 214,870 (35.6%)laris odenobiT modio<strong>da</strong> aT umsxviles meanabreze (2010: 139,445 lari (36.2%)).valdebulebebi klientebis winaSe moicavs angariSebs klientebis Semdeg tipebTan:2011 2010saxelmwifo <strong>da</strong> sabiujeto organizaciebi 327,095 162,290kerZo sawarmoebi 79,352 64,044fizikuri pirebi 196,989 159,111valdebulebebi klientebis winaSe 603,436 385,445ekonomikuri <strong>da</strong>rgebis mixedviT meanabreTa analizi Semdegia:2011 2010saxelmwifo <strong>da</strong> sabiujeto organizaciebi 327,095 162,290fizikuri pirebi 196,989 159,111vaWroba 12,723 7,257soflis meurneoba 11,858 456uZravi qonebis mSenebloba 3,927 5,380transporti <strong>da</strong> komunikacia 2,902 1,951energetika 2,115 1,348samTo mrewveloba 1,304 972sxva 44,523 46,680valdebulebebi klientebis winaSe 603,436 385,44545
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)19. pirobiT kapitalSi monawileoba2011 2010<strong>da</strong>safari ZiriTadi Tanxa 18,615 18,615<strong>da</strong>ricxuli procenti 535 535pirobiT kapitalSi monawileoba 19,150 19,150bankis saqmianobas aregulirebs seb-i. Sesabamisad, banki seb-s warudgens Tavisifinansuri mdgomareobisa <strong>da</strong> saqmianobis Sesaxeb yovelTviur angariSs (“yovelTviurize<strong>da</strong>mxedvelobis angariSi”). es ukanaskneli, sxva monacemebTan erTad moicavs bankis Irigis <strong>da</strong> mTlianad kapitalis adekvaturobis maCveneblebs, romlebic gaangariSebuliaseb-is mier moTxovnili meTodologiiT. kapitalis adekvaturobis gaangariSebis seb-ismeTodebi garkveul mniSvnelovan sakiTxebSi bazel I-is moTxovnebisgan gansxvavdeba,Tumca ufro mkacria, sxva faqtorebTan erTad, sabazro riskis mixedviT aqtivebis ufromaRali Sewonvis gamo.minimaluri I rigis <strong>da</strong> mTlianad kapitalis adekvaturobis maCveneblebi, romlebsacmoiTxovs seb-i, Seadgens riskis mixedviT Sewonili aqtivebis 8%-s <strong>da</strong> 12%-s, Sesabamisad.bankis I rigis <strong>da</strong> mTlianad kapitalis adekvaturobis maCveneblebi akmayofilebsminimalur moTxovnebs 2011 <strong>da</strong> 2010 wlebis 31 dekembris mdgomareobiT (SeniSvna 29). bankisaqmianobas eweva seb-is mier 2009 wlis seqtemberSi miniWebuli “nebarTvis werilis”safuZvelze, romlis va<strong>da</strong>c 2012 wlis seqtemberSi iwureba. win<strong>da</strong>xedulobis moTxovnebi(romlebic SeuzRu<strong>da</strong>vad moicavs kapitalis adekvaturobis koeficientebs) iseagaangariSebuli, TiTqos bankis realuri I rigis kapitali 108,000 lariT gaizar<strong>da</strong>(SeniSvna 29)).2010 wlis 22 oqtombers bankma gamouSva ori wlis vadis mqone, larSi gamoxatulipirobiT kapitalSi monawileobis Tamasuqebi (SemdgomSi “Tamasuqebi”), romelTa va<strong>da</strong>c 2012wlis 23 oqtombers (“vadis amowurvis Tav<strong>da</strong>pirveli TariRi”) iwureba. Tamasuqebzewliuri saprocento ganakveTi (“Tav<strong>da</strong>pirveli saprocento ganakveTi”) 15%-s Seadgens.Tamasuqebis <strong>da</strong>farvis pirobebi <strong>da</strong>mokidebulia Semdeg faqtorebze:garemoeba (a) (I rigis kapitalis deficiti 2012 wlis 30 seqtembris mdgomareobiT)im SemTxvevaSi, Tu 2012 wlis seqtembris “yovelTviuri ze<strong>da</strong>mxedvelobis angariSSi”warmodgenili <strong>da</strong> seb-is meTodologiiT gaangariSebuli bankis I rigis kapitali 2012wlis 30 seqtembris mdgomareobiT bankis riskis mixedviT Sewonil aqtivebze 8%-iTnaklebia (rogorc es “yovelTviuri ze<strong>da</strong>mxedvelobis angariSSia” gacxadebuli),Tamasuqebi avtomaturad konvertirdeba vadis amowurvis Tav<strong>da</strong>pirveli TariRiT,gansazRvruli fasis mqone bankis axlad gamoSvebul Cveulebriv aqciebad. amgvari axladgamoSvebuli Cveulebrivi aqciebi saWiroebis SemTxvevaSi <strong>da</strong>mrgvaldeba qvemoT. axladgamoSvebuli Cveulebrivi aqciebi, romelTac Tamasuqebis mflobelebi miiRebenavtomaturi konvertaciis Sedegad, gauTanabrdeba im droisTvis gamoSvebul yvela sxvaCveulebriv aqcias yvela pirobiT, bankis arsebuli sawesdebo dokumentaciis Sesabamisad.garemoeba (b) (mTliani kapitalis deficiti 2012 wlis 30 seqtembris mdgomareobiT)im SemTxvevaSi, Tu 2012 wlis seqtembris “yovelTviuri ze<strong>da</strong>mxedvelobis angariSSi”warmodgenili <strong>da</strong> seb-is meTodologiiT gaangariSebuli bankis I rigis kapitali 2012wlis 30 seqtembris mdgomareobiT bankis riskis mixedviT Sewonil aqtivebs uTanabrdebaan maTze 8%-iT metia (rogorc es “yovelTviuri ze<strong>da</strong>mxedvelobis angariSSia”gacxadebuli), xolo 2012 wlis seqtembris “yovelTviuri ze<strong>da</strong>mxedvelobis angariSSi”warmodgenili <strong>da</strong> seb-is meTodologiiT gaangariSebuli bankis mTliani kapitali 2012wlis 30 seqtembris mdgomareobiT bankis riskiT Sewonil aqtivebze 12%-iT naklebia(rogorc es “yovelTviuri ze<strong>da</strong>mxedvelobis angariSSia” gacxadebuli), Tamasuqebi xdebasubordinirebuli bankis <strong>da</strong>narCen valze <strong>da</strong> fulad valdebulebebze. Tamasuqebis va<strong>da</strong>vadis amowurvis Tav<strong>da</strong>pirveli TariRi<strong>da</strong>n avtomaturad gagrZeldeba xuTi wliT <strong>da</strong>46
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)19. pirobiT kapitalSi monawileoba (gagrZeleba)amoiwureba 2017 wlis 22 oqtombers, xolo saprocento ganakveTi icvleba <strong>da</strong> utoldebaTav<strong>da</strong>pirvel saprocento ganakveTs <strong>da</strong>matebuli 200 sabaziso erTeuli.kontrolis cvlileba/garemoeba (g)Tu vadis amowurvis Tav<strong>da</strong>pirvel TariRamde bankis makontrolebeli piri Seicvleba <strong>da</strong>romelime piri an erToblivad moqmed pirTa jgufi Seisyidis bankis Cveulebrivi aqciebis50%-ze mets:i) banki uflebamosilia kontrolis amgvari cvlilebis TariRi<strong>da</strong>n 60 kalen<strong>da</strong>rulidRis ganmavlobaSi gamoisyidos yvela (uklebliv) Tamasuqi maTi nominaluriRirebulebis 100%-iT, rasac emateba nebismieri <strong>da</strong>ricxuli, magram <strong>da</strong>safarisaprocento ganakveTi <strong>da</strong> saprocento ganakveTis Tanxa, romelic un<strong>da</strong><strong>da</strong>ricxuliyo vadis amowurvis Tav<strong>da</strong>pirvel TariRamde, banks rom Tamasuqebis argamoesyi<strong>da</strong>.ii) Tamasuqis yvela mflobeli uflebamosilia Cados bankSi Tamasuqebi amgvarikontrolis cvlilebis TariRi<strong>da</strong>n 60 kalen<strong>da</strong>ruli dRis ganmavlobaSi maTinominaluri Rirebulebis 100%-iT, rasac emateba nebismieri <strong>da</strong>ricxuli, magram<strong>da</strong>safari saprocento ganakveTi.yvela sxva SemTxvevaSi Tamasuqebi gamosyidul un<strong>da</strong> iqnas maTi nominaluri RirebulebiT.2011 wlis 31 dekembris mdgomareobiT <strong>“liberTi</strong> kapitali” flob<strong>da</strong> Tamasuqebis 95.7%-s,xolo <strong>da</strong>narCens - umciresobis wilis mflobelebi.20. kapitalisaaqcio kapitali2011 wlis 31 dekembris mdgomareobiT, gamosaSvebad neba<strong>da</strong>rTuli saaqcio kapitalimoicav<strong>da</strong> 6,000,000,000 Cveulebriv aqcias, romelTagan 4,468,637,039 gamoSvebuli, xolo4,270,769,547 srulad ga<strong>da</strong>xdili iyo (2010 wlis 31 dekemberi: 3,114,913,609 Cveulebrivi aqcia,romelTagan 2,663,952,989 gamoSvebuli <strong>da</strong> srulad ga<strong>da</strong>xdilia). TiToeuli aqciisnominaluri Rirebulebaa 0.01 lari.gamoSvebuli aqciebi, gamosyiduli aqciebis gar<strong>da</strong>, <strong>da</strong> maTi dinamika qvemoT arismocemuli:aqciebisraodenoba (aTasiaqcia) nominaluri TanxaCveulebrivi Cveulebrivi31 dekemberi , 2009 1,537,444 15,374saaqcio kapitalis gazr<strong>da</strong> 1,313,658 13,137gamosyiduli aqciebis Sesyidva (222,715) (2,227)gamosyiduli aqciebis gayidva 35,565 35631 dekemberi , 2010 2,663,952 26,640saaqcio kapitalis gazr<strong>da</strong> 1,384,152 13,842gamosyiduli aqciebis gayidva 221,815 2,218saaqcio kapitalis gazr<strong>da</strong> “ESOP” programis Sedegad 850 831 dekemberi , 2011 4,270,769 42,708aqcionerebma jgufis saaqcio kapitalSi Senatani ganaxorcieles larSi <strong>da</strong> isiniuflebamosili arian dividendebi <strong>da</strong> kapitalis nebismieri ganawileba miiRon larSi.47
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)20. kapitali (gagrZeleba)saaqcio kapitali (gagrZeleba)2010 wlis 4 Tebervals <strong>da</strong> 18 seqtembers bankis saaqcio kapitali Sesabamisad 10,000 lariT<strong>da</strong> 20,000 lariT gaizar<strong>da</strong>, 30,000 lari<strong>da</strong>n 2009 wlis 31 dekembris mdgomareobiT <strong>da</strong> 60,000lari<strong>da</strong>n 2010 wlis seqtembris mdgomareobiT, <strong>da</strong> 6,000,000,000 aqcia Seadgina. zr<strong>da</strong> mox<strong>da</strong>investorebisTvis axladgamoSvebuli aqciebis miyidvis gziT saaqcio kapitalismosalodneli zrdis gamo.2011 wlis 31 dekembriT <strong>da</strong>srulebuli wlis ganmavlobaSi bankis kapitali gaizar<strong>da</strong><strong>“liberTi</strong> kapitalis” <strong>da</strong> mesame mxare investorTa Senatanebis xarjze. 2011 wels liberTibankma Seisyi<strong>da</strong> 1,007,621,951 Cveulebrivi aqcia, ris Sedega<strong>da</strong>c bankis mTliani saaqciokapitali gaizar<strong>da</strong> 16,525 lariT (nominaluri kapitali 10,076 lariT, xolo <strong>da</strong>matebiTSetanili kapitali 6,449 lariT) <strong>da</strong> bankma gayi<strong>da</strong> 598,345,248 Cveulebrivi aqcia mesamemxareebze, ris Sedega<strong>da</strong>c bankis mTliani saaqcio kapitali gaizar<strong>da</strong> 14,376 lariT(nominaluri kapitali 5,983 lariT, xolo <strong>da</strong>matebiT Setanili kapitali 8,393 lariT)2010 wlis 31 dekembriT <strong>da</strong>srulebuli wlisTvis bankis saaqcio kapitalSi ZiriTadiSenatani ekuTvno<strong>da</strong> <strong>“liberTi</strong> kapitals”. 2010 wlis TebervalSi <strong>“liberTi</strong> kapitalma”Seisyi<strong>da</strong> 975,000,000 Cveulebrivi aqcia, ris Sedega<strong>da</strong>c bankis saaqcio kapitali gaizar<strong>da</strong>17,160 lariT (nominaluri kapitali 9,750 lariT, xolo <strong>da</strong>matebiT Setanili kapitali 7,410lariT). 2010 wlis 30 ivnisis mdgomareobiT ganxorcielebuli sxva Senatanebi <strong>da</strong>kapitalis zr<strong>da</strong> ekuTvno<strong>da</strong> mesame mxare investorebs.sabazo/ganzavebuli mogeba erT aqciaze2011 wels jgufis Cveulebrivi aqciebis mflobelebisTvis gankuTvnili wmin<strong>da</strong> SemosavaliSeadgen<strong>da</strong> 7,638 lars (2010: 4,729 lari). 2011 wlis 31 dekembris mdgomareobiT wlisganmavlobaSi brunvaSi myofi aqciebis saSualo Sewonili odenoba iyo 3,220,107,186 (2010:2,677,708,434), Sesabamisad, Semosavali erT aqciaze 2011 wels Seadgen<strong>da</strong> 0.0024 lars(jamurad) (2010: 0. 0.0018 lari). 2011 wlis 31 dekembriT <strong>da</strong>srulebuli wlis ganmavlobaSijgufis Cveulebriv aqcionerTaTvis gankuTvnili wmin<strong>da</strong> Semosavali (CCPN-iskoreqtirebis Semdgom) Seadgen<strong>da</strong> 10,011 lars (2010: 5,264 lari). 2011 wlis 31 dekembrismdgomareobiT ganzavebuli aqciebi Seadgen<strong>da</strong> 4,277,762,470–s (2010: 3,735,363,718) xoloSedegad, ganzavebuli mogeba erT aqciaze Seadgen<strong>da</strong> 0.0023 lars (jamurad) 2011 wels (2010:0.0014 lari). 2011 wlis ganzaveba nawilobriv ganapiroba 1,057,655,284 Cveulebrivi aqciisgamoSvebam CCPN-is Cveulebriv aqciebad SesaZlo konvertaciis Sedegad (SeniSvna 19)0.0176 laris odenobiT erT aqciaze.ESOP programabankma SeimuSava xelmZRvanelobis aqciebze <strong>da</strong>fuZnebuli sakompensacio paketis programa(“ESOP”), romelic uflebas aniWebs maT iyidon Cveulebrivi aqciebi nominaluriRirebulebiT erT aqciaze - 0.01 lari uflebis ga<strong>da</strong>cemis pirobebis Sesabamisad.aRniSnulis ZalaSi Sesvlis TariRia 2010 wlis 1 ianvari, xolo uflebamosilebis va<strong>da</strong> 3weli. Sesabamisi aqciebis erTi mesamedi un<strong>da</strong> ga<strong>da</strong>nawildes 2011, 2012 <strong>da</strong> 2013 wlebze, impirobiT, rom mimRebi am periodSi bankSi imuSavebs. aRniSnuli programisTvisgankuTvnili aqciebi (174,678,856 axlad gamoSvebuli aqcia) 2010 wels gaiyi<strong>da</strong>ga<strong>da</strong>vadebuli ga<strong>da</strong>xdis safuZvelze Stichting Liberty ESOP-ze, romelic niderlandebiskanonmdeblobis Sesabamisad aris <strong>da</strong>fuZnebuli. aqciebi<strong>da</strong>n 168,128,732 miniWebul iqna bankis48 Sesabamisi TanamSromlisTvis 2011 wlis 31 dekembris mdgomareobiT (2010 wlis 31dekemberi: 158,948,953). 2011 wlis 31 dekembriT <strong>da</strong>srulebuli wlis ganmavlobaSi 8,559,263(2010 wlis 31 dekemberi: 7,511,191) aqcia CamorTmeul iqna. 2011 wlis 31 dekembrismdgomareobiT 52,982,984 (31 dekemberi, 2010: 0) aqciaze iyo ga<strong>da</strong>cemuli ufleba (31dekemberi, 2010: 0); <strong>da</strong> 849,357 (31 dekemberi 2010: 0) aqcia iyo gamoyenebuli.48
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)20. kapitali (gagrZeleba)ESOP programa (gagrZeleba)ESOP programasTan <strong>da</strong>kavSirebiT bankma aRiara xarji 515 laris odenobiT 2011 wlis 31dekembriT <strong>da</strong>srulebuli wlisTvis (31 dekemberi, 2010: 927 lari). aRniSnuli xarjiefuZneba aqciis saSualo Sewonil Rirebulebas – 0.0197 lars, romelic gansazRvruliakotirebuli sabazro fasebiT im Sesabamisi TariRiT, rodesac ga<strong>da</strong>cemas hqon<strong>da</strong> adgiliwlis ganmavlobaSi.gamosyiduli aqciebi2011 wlis 31 dekembris mdgomareobiT gamosyiduli aqciebi ar <strong>da</strong>rCenila (2010 wlis 31dekemberi: 3,371 lari). yvela gamosyiduli aqcia bankis mier gayidul iqna mesame mxareinvestorebze 2011 wlis ganmavlobaSi.dividendebi2011 <strong>da</strong> 2010 wlebis ganmavlobaSi ar momx<strong>da</strong>ra dividendebis gamocxadeba <strong>da</strong> ga<strong>da</strong>x<strong>da</strong>.sxva rezervebisxva rezervebis dinamika aseTia:ZiriTadisaSualebebisrezervisga<strong>da</strong>fasebagasayi<strong>da</strong><strong>da</strong>rarealizebuliSemosuloba/(zarali) arsebulisainvesticiofasianiqaRaldebi<strong>da</strong>nsul31 dekemberi, 2009 w. 23,086 271 23,357ga<strong>da</strong>fasebis rezervis cveTa (483) - (483)gayiduli aqtivis ga<strong>da</strong>fasebis rezervis aRdgena (132) - (132)wmin<strong>da</strong> ararealizebuli zarali gasayi<strong>da</strong><strong>da</strong>rsebuli sainvesticio fasiani qaRaldebi<strong>da</strong>n - (47) (47)gasayi<strong>da</strong>d arsebuli sainvesticio fasianiqaRaldebi<strong>da</strong>n wmin<strong>da</strong> Semosuloba saga<strong>da</strong>saxadoefeqti - 7 731 dekemberi, 2010 w. 22,471 231 22,702ga<strong>da</strong>fasebis rezervis cveTa (483) - (483)gayiduli aqtivis ga<strong>da</strong>fasebis rezervis aRdgena (107) - (107)wmin<strong>da</strong> ararealizebuli zarali gasayi<strong>da</strong><strong>da</strong>rsebuli sainvesticio fasiani qaRaldebi<strong>da</strong>n - (238) (231)Senobebis ga<strong>da</strong>faseba (138) - (118)qonebis ga<strong>da</strong>fasebis <strong>da</strong> gasayi<strong>da</strong>d arsebulifasiani qaRaldebis saga<strong>da</strong>saxado efeqti 20 731 dekemberi, 2011 w. 21,763 - 21,763sxva rezervebis xasiaTi <strong>da</strong> <strong>da</strong>niSnulebaZiriTadi saSualebebis ga<strong>da</strong>fasebis rezervi49
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)ZiriTadi saSualebebis ga<strong>da</strong>fasebis rezervi gamoiyeneba Senoba-nagebobebis samarTlianiRirebulebis gazrdis <strong>da</strong> Semcirebebis aRricxvisaTvis, im pirobiT, Tu amgvari SemcirebaukavSirdeba kapitalSi adre asaxuli imave aqtivis zr<strong>da</strong>s.20. kapitali (gagrZeleba)sxva rezervebis xasiaTi <strong>da</strong> <strong>da</strong>niSnuleba (gagrZeleba)gaunawilebeli Semosuloba/(zarali) gasayi<strong>da</strong>d arsebuli sainvesticio fasianiqaRaldebi<strong>da</strong>nes rezervi aRricxavs gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebis samarTlianiRirebulebis cvlilebebs.21. pirobiTi valdebulebebisaoperacio garemosaqarTvelo ganagrZobs ekonomikuri reformebis ganxorcielebas <strong>da</strong> samarTlebrivi,saga<strong>da</strong>saxado <strong>da</strong> maregulirebeli sferoebis ganviTarebas, rac aucilebelia Ria sabazroekonomikis pirobebSi. saqarTvelos ekonomikis momavali mdgradoba bevra<strong>da</strong>a<strong>da</strong>mokidebuli am reformebze <strong>da</strong> imaze, Tu qveynis xelisuflebis <strong>da</strong> seb-is mierga<strong>da</strong>dgmuli nabijebi ramdenad efeqturi iqneba ekonomikuri, finansuri <strong>da</strong> monetarulipolitikis ganviTarebisaTvis.saqarTvelos ekonomikaze gavlenas axdens msoflio krizisi <strong>da</strong> ekonomikuri ganviTarebistempis Seneleba. globalurma finansurma krizisma gamoiwvia mTliani Si<strong>da</strong> produqtisSemcireba, kapitalis bazrebis arastabiluroba, sabanko seqtoris likvidobiskoeficientis mniSvnelovani gauareseba <strong>da</strong> sakredito pirobebis gamkacreba saqarTveloSi.miuxe<strong>da</strong>vad imisa, rom saqarTvelos mTavrobam stabilurobis misaRwevi mravali zomagaatara, romlebic miznad isaxavdnen saqarTvelos bankebisa <strong>da</strong> <strong>kompaniebi</strong>s likvidobiszr<strong>da</strong>s, mainc gaurkvevelia SeZleben Tu ara jgufi <strong>da</strong> misi <strong>Svilobili</strong> <strong>kompaniebi</strong>kapitalis mozidvas <strong>da</strong> ra <strong>da</strong>ujdebaT es kapitali, ramac SesaZloa gavlena moaxdinosjgufis finansur mdgomareobaze, saqmianobis Sedegebze <strong>da</strong> biznes perspeqtivebze.gar<strong>da</strong> amisa, sxva faqtorebi, rogoricaa saqarTveloSi mzardi umuSevroba, <strong>kompaniebi</strong>sSemcirebuli likviduroba <strong>da</strong> rentabeluroba <strong>da</strong> iuridiuli Tu fizikuri pirebismzardi ga<strong>da</strong>xdisuunaroba 2008-2009 wlebSi uaryofiTad aisaxa <strong>da</strong> kvlavac moqmedebsjgufis msesxeblebis unarze, <strong>da</strong>faron jgufis mimarT maTi valdebulebebi. amasTanaveekonomikur pirobebSi cvlilebebma gaauaresa sesxebis <strong>da</strong> sxva valdebulebebisuzrunvelyoofis sagnebis Rirebuleba. jgufs misTvis xelmisawvdom informaciaze<strong>da</strong>yrdnobiT gaufasurebis SefasebaSi <strong>da</strong>koreqtirebuli mosalodneli fuladi nakadebiaqvs asaxuli.miuxe<strong>da</strong>vad imisa, rom jgufis xelmZRvaneloba <strong>da</strong>rwmunebulia, rom arsebul pirobebSiyvela saWiro zomas iRebs jgufis saqmianobis mdgradobis mxar<strong>da</strong>saWerad, zemoaRniSnulsferoebSi momx<strong>da</strong>rma gauTvaliswinebelna gauaresebebma SeiZleba iseTi uaryofiTigavlena iqonion jgufis Sedegebsa <strong>da</strong> finansur mdgomareobaze, risi winaswargansazRvrac am etapze SeuZlebelia.2011 wlis 31 dekembris mdgomareobiT jgufis <strong>da</strong>grovili zaralebi Seadgen<strong>da</strong> 24,504 lars(2010: 32,692 laris <strong>da</strong>grovili zarali), xolo wmin<strong>da</strong> Semosavali 2011 wlis 31 dekembriT<strong>da</strong>srulebuli wlisaTvis 7,638 lars (2010: 4,729 lars). jgufs aqvs uaryofiTi likvidobawlis ganmavlobaSi sul 188,130 laris odenobiT (2010: 151,508 lari), rac mocemulia 27-eSeniSvnaSi. 2011 weli ukve “Semobrunebis” meore welia jgufisTvis, mas Semdeg rac igiSesyidul iqna 2009 wels <strong>da</strong> 2011 wlis ganmavlobaSi misma wmin<strong>da</strong> mogebam 7,638 lariSeadgina. jgufs seb-isgan aqvs sarezervo saxsrebi 45,000 laris odenobiT, romlisgamoyenebis va<strong>da</strong>c 2012 wlis 28 ivlisamdea <strong>da</strong> romlis <strong>da</strong>farvac yovelTviuri TanabariSenatanebiT un<strong>da</strong> moxdes 2013 wlis 28 ivlisamde. 2011 wels sareitingo saagento Fitch-ma50
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)banks mianiWa Semdegi reitingi: ucxouri valutis gamomSvebis grZelvadiani reitingi IDR-B; moklevadiani IDR-B; individualuri reitingi D/E; Support Rating – 4; Support Rating Floor – B.jgufis grZelvadiani IDR–is perspeqtiva stabiluria (2010 wels Fitch-ma banks mianiWaSemdegi reitingi: ucxouri valutis gamomSvebis grZelvadiani reitingi IDR-B;21. pirobiTi valdebulebebi (gagrZeleba)saoperacio garemo (gagrZeleba)moklevadiani IDR-B; individualuri reitingi D/E; Support Rating – 4; Support Rating Floor – B.grZelvadiani IDR–is perspeqtiva stabiluria). jgufis xelmZRvaneloba varaudobs, rom esmdgomareoba eWvqveS ar ayenebs jgufis uwyveti sawarmos saxiT funqcionirebas. SefasebismixedviT, xelmZRvaneloba Tvlis, rom gaaCnia Sesabamisi resursi, SeuZlia gaaumjobesoslikvidoba <strong>da</strong> iRebs saWiro zomebs, rom ganagrZos saqmianoba; aseve miaCnia, romkonsolidirebuli finansuri angariSgebis funqcionirebadi sawarmos principiTmomzadeba marTebulia.iuridiuli garemosaqmianobis Cveulebrivi msvlelobisas, jgufis winaaRmdeg SesaZloa aRiZras sarCelebi.xelmZRvanelobas miaCnia, rom am sarCelebi<strong>da</strong>n gamomdinare saboloo valdebulebas areqneba arsebiTi uaryofiTi gavlena jgufis finansur mdgomarobaze an samomavlofunqcionirebaze.pirobiTi valdebulebebi31 dekembris mdgomareobiT jgufis pirobiTi valdebulebebi Semdegi:2011 2010sakredito valdebulebebiGarantiebi 28,012 18,704Akreditivebi 1,559 1,123gamouyenebeli sasesxo valdebulebebi 20,999 2,89350,570 22,720valdebulebebi saoperacio ijari<strong>da</strong>naraugvianes 1 wlisa 2,812 1,8951 welze gvian, magram araugvianes 5 wlisa 6,867 5,7005 welze gvian 3,999 2,70513,678 10,300pirobiTi valdebulebebi kapitaluri <strong>da</strong>naxarjebi<strong>da</strong>n 1,045 4,632gamoklebuli-rezervebi (SeniSvna 16) (99) (69)pirobiTi valdebulebebi (uzrunvelyofis gamoqviTvamde) 65,194 37,583gamoklebuli-gamoSvebuli garantiebis <strong>da</strong> akreditivebisuzrunvelsayofad flobili naRdi fuli (SeniSvna 18) (1,982) (849)pirobiTi valdebulebebi 63,212 36,734<strong>da</strong>zRveva2011 <strong>da</strong> 2010 wlebis 31 dekembris mdgomareobiT banks aqvs bankebis kompleqsuri <strong>da</strong>zRveva,direqtorebisa <strong>da</strong> oficrebis pasuxismgeblobis <strong>da</strong> qonebis <strong>da</strong>zRveva.51
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)22. wmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>nwmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n moicav<strong>da</strong> Semdegs:2011 2010socialuri momsaxurebis saagento<strong>da</strong>n <strong>da</strong> sxva saxelmwifoorganizaciebi<strong>da</strong>n miRebuli Semosavali 17,237 17,199fuladi ga<strong>da</strong>ricxvebi 7,298 6,775operaciebi plastikuri baraTebiT 5,980 3,799saangariSsworebo operaciebi 5,020 3,732komunaluri ga<strong>da</strong>ricxvebi<strong>da</strong>n miRebuli Semosavali 1,279 1,292sakaso operaciebi 1,142 1,577garantiebi <strong>da</strong> akreditivebi 614 549sxva 376 98Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n 38,946 35,021operaciebi plastikuri baraTebiT (2,786) (1,730)saangariSsworebo operaciebi (1,651) (861)garantiebi <strong>da</strong> akreditivebi (176) (90)sakaso operaciebi (5) (2)pir<strong>da</strong>piri xarji gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n (4,618) (2,683)wmin<strong>da</strong> Semosavali gasamrjelo<strong>da</strong>n <strong>da</strong> sakomisio<strong>da</strong>n 34,328 32,3382009 wlis 7 ivli<strong>ss</strong> bankma 41 TviT ganaaxla eqskluziuri sapensio momsaxurebisxelSekruleba socialuri momsaxurebis saagentosTan (va<strong>da</strong> iwureba 2012 wlis 31dekembers), romlis mTliani fiqsirebuli sakomisio Seadgens 49,000 lars. aRniSnuliTanxa Tanabrad nawildeba sakontraqto periodze Tveebis mixedviT. 2011 wels sapensioga<strong>da</strong>ricxvebis sakomisio Semosavalma 14,000 lari Seadgina (2010: 14,000 lari). 2012 wlis 31dekembramde <strong>da</strong>rCenili misaRebi Semosavali 13,999 lars Seadgens.2010 wlis 10 marts bankma ganaaxla eqskluziuri xelSekruleba socialuri momsaxurebi<strong>ss</strong>aagentosTan socialuri momsaxurebis Tanxebis ga<strong>da</strong>ricxvasTan <strong>da</strong>kavSirebiT 34 TviT(va<strong>da</strong> iwureba 2012 wlis 31 dekembers), romlis mTliani fiqsirebuli sakomisio Seadgens8,496 lars. Tanxa Tanabrad nawildeba sakontraqto periodze Tveebis mixedviT. 2011 wel<strong>ss</strong>akomisiom 2,999 lari Seadgina (2010: 2,499 lari). 2012 wlis 31 dekembramde misaRebiSemosavali 2,999 lars Seadgens.wlis ganmavlobaSi socialuri momsaxurebis saagentosTan <strong>da</strong> adgilobrivmunicipalitetebTan sxva erjeradi xelSekrulebebic gaform<strong>da</strong> socialuri momsaxurebisTanxebis ga<strong>da</strong>ricxvaze, rac asaxulia saxelmwifosgan miRebul sakomisio SemosavalSi.23. sxva Semosavali2011 2010Semosavali klientTa sesxebis <strong>da</strong> avansebis <strong>da</strong>farvis<strong>da</strong>gvianebasTan <strong>da</strong>kavSirebuli jarimebi<strong>da</strong>n 1,485 1,727Semosuloba sainvesticio qonebis ga<strong>da</strong>fasebi<strong>da</strong>n 1,258 -Semosavali ijari<strong>da</strong>n 549 984Semosavali safosto <strong>da</strong> sakuriero momsaxurebi<strong>da</strong>n 515 294Semosavali arqiteqturuli samuSao<strong>da</strong>n 97 810Semosavali sareklamo saqmianobi<strong>da</strong>n 91 -Semosavali sabrokero operaciebi<strong>da</strong>n 60 1,090Semosavali aqtivebis gayidvi<strong>da</strong>n 43 13sxva 464 896sxva Semosavali, sul 4,562 5,81452
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)24. TanamSromlebze gaweuli <strong>da</strong> sxva administraciuli xarjebiTanamSromlebze gaweuli <strong>da</strong> sxva saoperacio xarjebi moicavs Semdegs:2011 2010xelfasi 27,336 22,980cvalebadi premia 1,105 1,033samuSaos SesrulebasTan <strong>da</strong>kavSirebuli premialuri Tanxebi 1,785 900aqciebze <strong>da</strong>fuZnebuli kompensacia 516 927TanamSromlebze gaweuli xarji 30,742 25,840ijara 4,010 3,803marketingi <strong>da</strong> reklama 2,042 1,292komunaluri xarji 1,535 1,097saoperacio ga<strong>da</strong>saxadi mogebis ga<strong>da</strong>saxadis gar<strong>da</strong> 1,367 1,207usafrTxoeba 1,356 977saofise mowyobilobebi 1,318 1,052iuridiuli <strong>da</strong> sxva profesiuli momsaxureba 1,202 738komunikaciebi 918 930korporaciuli wamaxalisebeli RonisZiebebi 682 526mgzavrobis xarji 672 441sabanko momsaxureba 396 436<strong>da</strong>zRveva 382 331SekeTeba <strong>da</strong> momsaxureba 189 126TanamSromelTa SerCeva <strong>da</strong> ga<strong>da</strong>mzadeba 100 44sxva 1,543 1,126zogadi <strong>da</strong> administraciuli xarjebi 17,712 14,12653
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTvaSesavaliriskebi <strong>da</strong>maxasiaTebelia jgufis saqmianobisTvis, <strong>da</strong> maTi marTva xorcieldebagamovlenis, Sefasebisa <strong>da</strong> kontrolis uwyveti procesiT, riskebis limitebisa <strong>da</strong>kontrolis sxva meqanizmebis meSveobiT. riskis marTvas ga<strong>da</strong>mwyveti mniSvneloba aqvsjgufis rentabelurobisaTvis <strong>da</strong> jgufis TiToeuli TanamSromeli pasuxismgebeliariskebis gamomJRavnebasa <strong>da</strong> aRmoCenaze Tavisi saqmianobis farglebSi. jgufi<strong>ss</strong>aqmianobisTvis <strong>da</strong>maxasiaTebeli ZiriTadi riskebia sakredito, likvidobis <strong>da</strong> sabazroriskebi. misTvis aseve <strong>da</strong>maxasiaTebelia saoperacio riskebi.riskebis kontrolis <strong>da</strong>moukidebeli procesi ar moicavs iseT biznes riskebs,rogorebicaa garemo pirobebis, teqnologiebis <strong>da</strong> industriis cvlilebebis riskebi. maTikontroli xdeba jgufis strategiuli <strong>da</strong>gegmarebis procesiT.riskis marTvis struqturariskebis identifikaciasa <strong>da</strong> kontrols ZiriTa<strong>da</strong>d axorcielebs sameTvalyureo sabWo;Tumca riskebis marTva <strong>da</strong> monitoringi aseve xorcieldeba jgufis <strong>da</strong>moukidebeliganyofilebebis mier.sameTvalyureo sabWosameTvalyureo sabWo pasuxismgebelia riskebis marTvis saerTo midgomis Camoyalibebasa<strong>da</strong> riskebis marTvis strategiebisa <strong>da</strong> principebis <strong>da</strong>mtkicebaze.direqtorTa sabWodireqtorTa sabWo pasuxismgebelia jgufSi riskebTan <strong>da</strong>kavSirebuli mTeli procesismonitoringze.auditis komitetiauditis komiteti srulad aris pasuxismgebeli riskis strategiis SemuSavebasa <strong>da</strong>principebis, struqturis, politikisa <strong>da</strong> limitebis <strong>da</strong>nergvaze. komiteti pasuxismgebeliariskis ZiriTad sakiTxebze <strong>da</strong> marTavs <strong>da</strong> amowmebs riskTan <strong>da</strong>kavSirebul Sesabamisga<strong>da</strong>wyvetilebebs.riskis marTvis departamentiriskebis marTvis departamenti pasuxismgebelia riskebTan <strong>da</strong>kavSirebuli procedurebis<strong>da</strong>nergvasa <strong>da</strong> funqcionirebaze riskebis kontrolis procesis <strong>da</strong>moukideblobisuzrunvelyofis mizniT.riskis kontrolis departamentiriskebis kontrolis departamentma ze<strong>da</strong>mxedveloba un<strong>da</strong> gauwios jgufis procedurebisSesabamisobas riskebis principebTan, politikasTan <strong>da</strong> limitebTan. TiToeul biznesjgufs aqvs decentralizebuli struqturuli erTeuli, romelic pasuxismgebeliariskebis <strong>da</strong>moukidebel kontrolze, maT Soris limitebis <strong>da</strong>rRvevis riskis marTvaze <strong>da</strong>axali produqciisa Tu tranzaqciis riskebis Sefasebaze. aRniSnuli departamenti aseveuzrunvelyofs riskebis srulyofil asaxvas riskis Sefasebisa <strong>da</strong> anagriSgebi<strong>ss</strong>istemebSi.jgufis xazinajgufis xazina pasuxismgebelia jgufis aqtivebisa <strong>da</strong> valdebulebebis, aseve saerTofinansuri struqturis marTvaze. aseve, xazinis ZiriTad movaleobas warmoadgens jgufis<strong>da</strong>finansebisa <strong>da</strong> likvidobis riskis marTva.54
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTva (gagrZeleba)Sesavali (gagrZeleba)Si<strong>da</strong> auditijgufSi riskebis marTvis procesebs yovelwliurad meTvalyureobs jgufis Si<strong>da</strong> auditi,romelic amowmebs procedurebis adekvaturobasa <strong>da</strong> jgufis SesabamisobasprocedurebTan. Si<strong>da</strong> auditi yvela Sefasebis Sedegs ganixilavs xelmZRvanelobasTan <strong>da</strong>auditis komitets Sedegebsa <strong>da</strong> rekomen<strong>da</strong>ciebs moaxsenebs.riskis Sefasebisa <strong>da</strong> angariSgebis sistemebijgufis riskebi fasdeba iseTi meTodiT, romelic ganixilavs rogorc Cveulebrivisaqmianobis pirobebSi mosalodnel <strong>da</strong>nakargs, ise gauTvaliswinebel <strong>da</strong>nakargs, romelicwarmoadgens statistikuri monacemebis safuZvelze prognozirebul realur zarals.meTodi albaTobebs iyenebs istoriul gamocdilebaze <strong>da</strong>yrdnobiT, romlebic<strong>da</strong>koreqtirebulia ekonomikuri garemos gasaTvaliswineblad. jgufi ganixilavs yvelazepesimisturi scenaris SesaZlo Sedegebsac, rac SeiZleba ganviTardes iseT ukidurespirobebSi, romelTa <strong>da</strong>dgomac Cveulebriv naklebad savaraudoa.riskebis monitoringi <strong>da</strong> kontroli umTavresad xorcieldeba jgufis mier <strong>da</strong>dgenillimitebze <strong>da</strong>yrdnobiT. es limitebi asaxavs jgufis biznes strategias, sabazro garemos<strong>da</strong> misTvis misaReb riskis dones, amavdroulad gansakuTrebuli yuradReba maxvildebaSerCeul <strong>da</strong>rgebze. gar<strong>da</strong> amisa, jgufi monitorings uwevs <strong>da</strong> afasebs riskisadmi zogadmdgradobas riskis yvela tipisa <strong>da</strong> RonisZiebis gaTvaliswinebiT.yvela saqmianobi<strong>da</strong>n miRebuli informacia mowmdeba <strong>da</strong> muSavdeba, raTa uzrunvelyofiliqnas adreuli riskebis gansazRvra, analizi <strong>da</strong> kontroli. am informaciis wardgena <strong>da</strong>ganmarteba xdeba direqtorTa sabWosTvis, riskebis komitetisTvis <strong>da</strong> TiToeuli biznesganyofilebis xelmZRvanelisTvis. angariSi Seicavs mTlian sakredito risks, limitebisgamonaklisebs, likvidobis koeficientebs <strong>da</strong> riskis profilis cvlilebebs.yovelTviurad mzaddeba detaluri angariSi, romelic Seicavs informacias <strong>da</strong>rgis,momxmareblis <strong>da</strong> geografiuli riskebis Sesaxeb. xelmZRvaneloba kvartalurad afaseb<strong>ss</strong>esxebze SesaZlo <strong>da</strong>nakargebis rezervis adekvaturobas. direqtorTa sabWo riskisSesaxeb detalur angariSs iRebs kvartalSi erTxel jgufis riskebis Sefasebisa <strong>da</strong><strong>da</strong>skvnebis gamotanis mizniT.riskebis Sesaxeb specialurad momzadebuli angariSebi mzaddeba <strong>da</strong> vrceldeba jgufisyvela doneze, raTa yvela ganyofilebas hqondes wvdoma amomwurav, saTanado <strong>da</strong>ganaxlebul informaciaze.direqtorTa sabWos <strong>da</strong> jgufis yvela Sesabamis TanamSromels utardeba yoveldRiuribrifingi sabazro SezRudvebis, qonebrivi investiciebisa <strong>da</strong> likvidobis, aseve sxvariskis warmoSobis Sesaxeb.sakredito riskis Sesamcireblad jgufi aqtiurad iyenebs uzrunvelyofas (ufrodetalurad ixileT qvemoT).riskis Warbi koncentraciakoncentracia warmoiqmneba, rodesac mTeli rigi monawile mxareebi CarTulni ariananalogiur saqmianobebSi, erTsa <strong>da</strong> imave geografiul erTeulSi saqmianoben, an aqvTmsgavsi ekonomikuri maxasiaTeblebi, ris gamoc maT mier sakontraqto valdebulebebisSesrulebis unarze erTnairad moqmedebs ekonomikuri, politikuri <strong>da</strong> sxva pirobebiscvlilebebi. koncentracia migvaniSnebs jgufis saqmianobis met mgrZnobelobaze imgaremoebebis mimarT, romlebic zemoqmedebas axdenen konkretul <strong>da</strong>rgze an geografiulmdebareobaze.55
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTva (gagrZeleba)Sesavali (gagrZeleba)riskis Warbi koncentracia (gagrZeleba)riskebis ga<strong>da</strong>Warbebuli koncentraciis Tavi<strong>da</strong>n acilebis mizniT jgufis politika <strong>da</strong>procedurebi Seicavs specialur miTiTebebs diversificirebuli portfelisSenarCunebaze. gamovlenis Semdeg sakredito riskebis koncentracia Sesabamisad imarTeba.sakredito riskisakredito riski aris riski imisa, rom jgufma SesaZloa ganicados zarali, Tu mismaklientebma an monawile mxareebma ver SeZles sakontraqto valdebulebebis Sesruleba.jgufi sakredito risks marTavs <strong>da</strong> akontrolebs riskis moculobaze misTvis misaRebilimitis <strong>da</strong>wesebiT calkeuli monawile mxareebis, aseve geografiuli <strong>da</strong> <strong>da</strong>rgobrivikoncentraciebisTvis <strong>da</strong> riskebis am limitebTan Sesabamisobis monitoringiT.jgufma SeimuSava sakredito reitingis ga<strong>da</strong>xedvis procesi, raTa uzrunvelyosgarigebaSi monawile mxareebis kreditunarianobaSi savaraudo cvlilebebis adreuligamovlena. maT Sorisaa uzrunvelyofis regularuli Semowmebac. garigebaSi monawilemxaris SezRudvebi dgindeba sakredito riskis klasifikaciis sistemis gamoyenebiT,romelic TiToeul monawile mxares aniWebs riskis reitings. riskis reitingieqvemdebareba regularul Semowmebebs. sakredito reitingis ga<strong>da</strong>xedvis procesi jguf<strong>ss</strong>aSualebas aZlevs Seafasos riskebiT gamowveuli potenciuri zarali <strong>da</strong> miiRosmakoreqtirebeli zomebi.msesxeblis sakredito riskis zRvari ganixileba <strong>da</strong> mtkicdeba sameTvalyureo sabWosmier weliwadSi orjer. msesxeblis mier zRvrebis <strong>da</strong>rRvevis monitoringi xdeba axladgacemul sesxebze. sakredito komitetma SeiZleba Seitanos garkveuli cvlilebebizRvrebSi; aRniSnuli un<strong>da</strong> <strong>da</strong>mtkicdes sameTvalyureo sabWos mier.sa<strong>da</strong>c savaldebuloa <strong>da</strong> sesxebis umetes nawilSi, jgufi moipovebs giraos <strong>da</strong> kompaniisgarantiebs. sakredito riskebis monitoringi xdeba uwyvetad, xolo maTi ga<strong>da</strong>xedva xdebayovelwliurad an ufro xSirad, gansakuTrebiT maSin, rodesac amgvari uzrunvelyofismopoveba SeuZlebelia.sakredito xasiaTis valdebulebebis riskijgufi Tavis klientebs sTavazobs garantiebs, romelTa mixedviTac jgufs SesaZloamouwios maTi saxeliT ga<strong>da</strong>x<strong>da</strong>. aseTi Tanxebis amoReba klientebisgan xdeba akreditivispirobebis mixedviT. am SemTxvevaSi, jgufi dgas sesxis gacemisTvis <strong>da</strong>maxasiaTebeliriskebis winaSe, am riskebis Semcireba xdeba sesxebze gamoyenebuli politikisa <strong>da</strong>kontrolis procesebis Sesabamisad.finansuri mdgomareobis konsolidirebuli angariSgebis komponentebis, maT Soriswarmoebuli finansuri instrumentebis maqsimalur sakredito risks yvelaze ukeT asaxavsmaTi sabalanso Rirebuleba, urTierTgaqviTvis <strong>da</strong> uzrunvelyofis xelSekrulebebiT amriskebis Semcirebis efeqtamde. Tu finansuri instrumentebi aRricxulia samarTlianiRirebulebiT, sabalanso Rirebuleba warmoadgens mimdinare sakredito riskis dones <strong>da</strong>ara maqsimalur dones, romelic momavalSi SeiZleba warmoiSvas Rirebulebis cvlilebisSedegad.finansuri instrumentebis TiToeuli klasis maqsimaluri sakredito riskis Sesaxeb<strong>da</strong>wvrilebiTi informaciisTvis ixileT Sesabamisi ganmartebiTi SeniSvnebi.uzrunvelyofis efeqti <strong>da</strong> riskis Semcirebis sxva meTodebi mocemulia me-9 SeniSvnaSi.56
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTva (gagrZeleba)sakredito riski (gagrZeleba)sakredito reitingi finansuri aqtivebis klasebis mixedviTfinansuri aqtivebis sakredito reitingi imarTeba jgufis Si<strong>da</strong> sakredito sareitingosistemiT. cxrilSi mocemulia sakredito reitingi aqivebis tipebis mixedviT finansurimdgomareobis konsolidirebul angariSgebis sasesxo muxlebisTvis, cxrilSi moyvanilkategoriebze <strong>da</strong>yrdnobiT.arcva<strong>da</strong>ga<strong>da</strong>cilebuli va<strong>da</strong>ga<strong>da</strong>cilebuli,<strong>da</strong> arcmagram ara inidividualuradgaufasurebuli gaufasurebuli gaufasurebuli sul31 dekemberi, 2011 w. SeniSvnebi 2011 2011 20112011moTxovnebi sakredito<strong>da</strong>wesebulebebis mimarT 7 23,463 - - 23,463klientebze gacemulisesxebi: 9saxelfaso sesxebi 125,644 2,639 2,895 131,178iuridiul pirebzegacemuli sesxebi 53,169 1,574 24,126 78,869samomxmareblosesxebi 56,169 2,214 8,089 66,472sapensio avansebi 60,444 - 3,840 64,284ipoTekuri sesxebi 14,189 123 228 14,540salombardo sesxebi 4,959 74 - 5,033314,574 6,624 39,178 360,376sainvesticio fasianiqaRaldebi 10<strong>da</strong>farvis va<strong>da</strong>mdeflobili 100,805 - - 100,805100,805 - - 100,805sul 415,375 6,624 39,178 461,181arcva<strong>da</strong>ga<strong>da</strong>cilebuli va<strong>da</strong>ga<strong>da</strong>cilebuli,<strong>da</strong> arcmagram ara inidividualuradgaufasurebuli gaufasurebuli gaufasurebuli sul31 dekemberi, 2010 w. SeniSvnebi 2010 2010 20102010moTxovnebi sakredito<strong>da</strong>wesebulebebis mimarT 7 7,508 - - 7,508-klientebze gacemulisesxebi: 9 -iuridiul pirebzegacemuli sesxebi 35,859 2,318 28,701 66,878sapensio avansebi 45,103 - 252 45,355saxelfaso sesxebi 36,225 800 1,031 38,056samomxmareblosesxebi 21,318 1,816 5,611 28,745ipoTekuri sesxebi 4,755 156 - 4,911143,260 5,090 35,595 183,945sainvesticio fasianiqaRaldebi 10 -<strong>da</strong>farvis va<strong>da</strong>mdeflobili 83,860 - - 83,86083,860 - - 83,860sul 234,628 5,090 35,595 275,31357
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTva (gagrZeleba)sakredito riski (gagrZeleba)va<strong>da</strong>ga<strong>da</strong>cilebuli sesxebi moicavs mxolod im sesxebs, romlebic va<strong>da</strong>ga<strong>da</strong>cilebuliamxolod ramdenime dRiT. qvemoT mocemuli cxrili gviCvenebs va<strong>da</strong>ga<strong>da</strong>cilebuli sesxebisanalizs xan<strong>da</strong>zmulobis mixedviT. va<strong>da</strong>ga<strong>da</strong>cilebuli sesxebis umravlesoba ar miiCnevagaufasurebulad.jgufis politikis Tanaxmad, jgufi awarmoebs mTliani sakredito portfelis zust <strong>da</strong>Tanmimdevrul risk-reitings, rac amartivebs arsebuli riskebis efeqtur marTvasa <strong>da</strong>sakredito riskis gavlenis Se<strong>da</strong>rebas saqmianobis yvela sferos, geografiuli arealisa<strong>da</strong> produqtis mixedviT. reitingis sistema <strong>da</strong>myarebulia sxva<strong>da</strong>sxva finansur analizze,agreTve <strong>da</strong>muSavebul sabazro monacemebze, rac warmoadgens erT-erT umTavresaucilebel komponents kontrahentis riskis SefasebisTvis. riskis yvela Si<strong>da</strong> reitingimorgebulia sxva<strong>da</strong>sxva kategoriebze <strong>da</strong> miiReba jgufis sareitingo politikaze<strong>da</strong>yrdnobiT. riskis reitingebi eqvemdebareba mudmiv Sefasebasa <strong>da</strong> ganaxlebas.va<strong>da</strong>ga<strong>da</strong>cilebuli, magram ara gaufasurebuli sesxebis xan<strong>da</strong>zmulobis analizifinansuri aqtivebis tipebis mixedviT Semdegia:30 dRezenaklebi31-<strong>da</strong>n 60dRemde61 <strong>da</strong>n 90dRemde90 dRezemeti31 dekemberi, 2011 w. SeniSvnebi 2011 2011 2011 2011 2011klientebze gacemulisesxebi: 9saxelfaso sesxebi 2,046 381 212 - 2,639iuridiul pirebzegacemuli sesxebi 606 274 - 694 1,574samomxmareblosesxebi 1,229 557 428 - 2,214ipoTekuri sesxebi 99 24 - - 123salombardo sesxebi 72 1 1 - 74sul 4,052 1,237 641 694 6,624sul30 dRezenaklebi31-<strong>da</strong>n 60dRemde61 <strong>da</strong>n 90dRemde90 dRezemeti31 dekemberi, 2010 w. SeniSvnebi 2010 2010 2010 2010klientebze gacemulisesxebi: 9iuridiul pirebzegacemuli sesxebi 240 287 519 1,272 2,318samomxmareblosesxebi 980 562 274 - 1,816ipoTekuri sesxebi 156 - - - 156saxelfaso sesxebi 652 65 83 - 800sul 2,028 914 876 1,272 5,090sulklientebze gacemuli sesxebis gaufasurebis rezervis Sesaxeb ufro detaluriinformaciisaTvis ixileT SeniSvna 9.58
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTva (gagrZeleba)sakredito riski (gagrZeleba)restruqturirirebuli finansuri aqtivebis sabalanso Rirebuleba kategoriebismixedviT:qvemoT mocemuli cxrili gviCvenebs restruqturizirebuli finansuri aqtivebi<strong>ss</strong>abalanso Rirebulebas kategoriebis mixedviT:2011 2010klientebze gacemuli sesxebi:iuridiul pirebze gacemuli sesxebi 23,818 23,612samomxmareblo sesxebi 4,050 4,786saxelfaso sesxebi 252 421ipoTekuri sesxebi 180 156sul 28,300 28,975gaufasurebis Sefasebasesxebis gaufasurebis Sefasebisas iTvaliswineben, mox<strong>da</strong> Tu ara ZiriTadi Tanxis anprocentis va<strong>da</strong>ga<strong>da</strong>cileba 90 dReze meti vadiT fizikur pirebze gacemuli sesxebisSemTxvevaSi. gar<strong>da</strong> amisa, yuradReba eqceva raime saxis mimdinare sirTules kontrahentisfuladi saxsrebis mimoqcevaSi, kreditunarianobis gauaresebas <strong>da</strong> xelSekrulebisTav<strong>da</strong>pirveli pirobebis <strong>da</strong>rRvevis faqts. gaufasurebuli sesxebis Sefasebas jgufiaxorcielebs individualurad <strong>da</strong> koleqtiurad Sefasebuli rezervebis mixedviT.individualurad Sefasebuli gaufasurebaTiToeuli individualurad mniSvnelovani sesxisTvis jgufi adgens Sesaferis rezervs.ga<strong>da</strong>wyvetileba <strong>da</strong>mokidebulia kontragentis biznes-gegmis mdgradobaze, finansuriproblemis gamosworebis SesaZleblobebze finansuri, <strong>da</strong>gegmil misaReb Tanxebsa <strong>da</strong>mosalodnel dividendebze gakotrebis SemTxvevaSi, sxva xelmisawvdom finansurmxar<strong>da</strong>Weraze, uzrunvelyofis realizebad Rirebulebasa <strong>da</strong> mosalodneli fuladinakadebis droulobaze. gaufasurebis xarjebi fasdeba finansuri angariSgebis SedgenisTiToeuli TariRisaTvis, gar<strong>da</strong> im SemTxvevisa, rodesac gauTvaliswinebeli mizezebimoiTxovs ufro detalur yuradRebas.koleqtiurad Sefasebuli gaufasurebagaufasurebis rezervis koleqtiuri Sefasebis meTodi gamoiyeneba im sesxebisTvis,romlebic ar aris individualurad mniSvnelovani (maT Soris sakredito baraTebi,ipoTeka <strong>da</strong> uzrunvelyofis armqone samomxmareblo sesxebi) an individualurimniSvnelobis mqone sesxebisaTvis, sa<strong>da</strong>c ar fiqsirdeba individualuri gaufasurebisobieqturi mtkicebuleba. gaufasurebis xarjebi fasdeba finansuri angariSgebis SedgenisTiToeuli TariRisaTvis <strong>da</strong> TiToeuli portfeli ganixileba <strong>da</strong>moukideblad.gaufasurebis koleqtiuri Sefaseba iTvaliswinebs im gaufasurebasac, romelicwarmodgenilia portfelSi miuxe<strong>da</strong>vad imisa, rom obieqturi mtkicebuleba individualurSefasebis dros ar Cans. gaufasurebiT gamowveuli <strong>da</strong>nakargebi fasdeba Semdeginformaciaze <strong>da</strong>yrdnobiT: porტfelTan <strong>da</strong>kavSirebuli istoriuli zarali, arsebuliekonomikuri mdgomareoba, drois monakveTis xangrZlivoba zaralis savaraudowarmoSobi<strong>da</strong>n individualuri gaufasurebis rezervis saWiroebis <strong>da</strong>dgenamde, agreTve,gaufasurebis Semdgom mosalodneli misaRebi <strong>da</strong> amoRebuli Tanxebi. adgilobrivixelmZRvaneloba pasuxismgebelia gansazRvros drois is monakveTi, romlis Semdegacsesxi gaufasurebulad gamocxaddeba. zemoaRniSnuli periodis xangrZlivobam SeiZlebaerTi welic Seadginos. gaufasurebis rezervis Sesabamisobas jgufis saerTopolitikasTan amowmebs sakredito ganyofilebis xelmZRvaneloba.59
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTva (gagrZeleba)sakredito riski (gagrZeleba)finansuri garantiebisa <strong>da</strong> akreditivebis Sefaseba <strong>da</strong> maTi anaricxebis gansazRvra xdebasesxebis analogiurad.jgufis fuladi aqtivebisa <strong>da</strong> valdebulebebis geografiuli koncentracia mocemuliaqvemoT:2011 2010saqarTvelo OECDdsT <strong>da</strong>sxva sul saqarTvelo OECDdsT <strong>da</strong>sxva sulqveynebiqveynebiaqtivebi:fuli <strong>da</strong> fuladisaxsrebisekvivalentebi 116,566 15,705 4,444 136,715 80,636 54,349 4,286 139,271moTxovnebisakredito<strong>da</strong>wesebulebebismimarT 19,287 4,176 - 23,463 7,459 49 - 7,508klientebzegacemuli sesxebi 324,240 - - 324,240 159,166 - - 159,166sainvesticiofasiani qaRaldebi: - - - - - - - -- gasayi<strong>da</strong><strong>da</strong>rsebuli 411 - - 411 446 271 - 717- <strong>da</strong>farvis va<strong>da</strong>mdeflobili 100,805 - - 100,805 83,860 - - 83,860sxva aqtivebi 146,277 1,324 - 147,601 136,265 3,399 599 140,263707,586 21,205 4,444 733,235 467,832 58,068 4,885 530,785valdebulebebi:valdebulebebisakredito<strong>da</strong>wesebulebebiswinaSe 21,018 194 - 21,212 76,902 416 - 77,318warmoebulifinansurivaldebulebebi - 144 - 144 - 102 - 102valdebulebebiklientebis mimarT 590,763 3,758 8,915 603,436 357,075 25,407 2,963 385,445pirobiT kapitalSimonawileobisTamasuqebi 19,150 - - 19,150 19,150 - - 19,150yvela sxvavaldebuleba 16,517 - - 16,517 14,160 - - 14,160647,448 4,096 8,915 660,459 467,287 25,925 2,963 496,175wmin<strong>da</strong> aqtivebi /(valdebulebebi) 60,138 17,109 (4,471) 72,776 545 32,143 1,922 34,610likvidobis riski <strong>da</strong> <strong>da</strong>finansebis marTvalikvidobis riski niSnavs imas, rom bankma SeiZleba ver SeZlos normalur <strong>da</strong> stresulviTarebaSi warmoSobili finansuri valdebulebebis droulad <strong>da</strong>farva. am riskisSezRudvis mizniT, xelmZRvaneloba ZiriTadi sadepozito bazis gar<strong>da</strong> iyenebs<strong>da</strong>finansebis diversificirebul wyaroebs, marTavs aqtivebs likvidobis mixedviT <strong>da</strong>yoveldRiur ze<strong>da</strong>mxedvelobas uwevs momaval fulad nakadebs <strong>da</strong> likvidobas. aRniSnulprocedurebTan erTad, fasdeba mosalodneli fuladi nakadebi <strong>da</strong> maRali xarisxisuzrunvelyofa, romelic SesaZlebelia saWiroebisamebr gamoyenebul iqnas <strong>da</strong>matebiTi<strong>da</strong>finansebis uzrunvelyofisTvis.60
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTva (gagrZeleba)likvidobis riski <strong>da</strong> <strong>da</strong>finansebis marTva (gagrZeleba)banki flobs sakmaod realizebadi <strong>da</strong> diversificirebuli aqtivebis portfels, romelTalikvi<strong>da</strong>ciac martivad aris SesaZlebeli fuladi nakadebis moulodneli SewyvetisSemTxvevaSi. amasTan, banki flobs fulad depozits (savaldebulo rezervi) seb-Si,romlis moculobac <strong>da</strong>mokidebulia mozidul samomxmareblo saxsrebze.banki afasebs <strong>da</strong> ze<strong>da</strong>mxedvelobs likvidobis pozicias calke aRebuli koeficientebismixedviT, romlebic <strong>da</strong>wesebulia saqarTvelos erovnuli bankis mier.finansuri valdebulebebis analizi <strong>da</strong>rCenili sakontraqto vadebis mixedviTcxrilSi qvemoT mocemulia bankis finansuri valdebulebebis vadianobis analizi 31dekembris mdgomareobiT sakontraqto aradiskontirebuli <strong>da</strong>farvis valdebulebebze<strong>da</strong>yrdnobiT. <strong>da</strong>farvebi, romlebic eqvemdebareba Setyobinebas, aRricxulia imgvarad,TiTqos Setyobineba <strong>da</strong>uyovnebliv mox<strong>da</strong>. Tumca, banki moelis, rom meanabreTaumravlesoba <strong>da</strong>farvas imaze adre ar moiTxovs, vidre es banks moeTxoveba. cxrili arasaxavs mosalodnel fulad nakadebs, romlebic gawerilia bankis depozitebis flobisistoriaSi.2011 wlis 31 dekembris mdgomareobiT fizikuri pirebis mTliani vadiani anabrebi Seadgens119,510 lars (2010: 84,950 lari), sai<strong>da</strong>nac 28,783 laris (2010: 23,830 lari) va<strong>da</strong> iwureba samTveSi, xolo 81,465 laris (2010: 54,160 lari) va<strong>da</strong> – 3 <strong>da</strong>n 12 Tvemde periodSi. istoriulmonacemebze <strong>da</strong>yrdnobiT, vinai<strong>da</strong>n saSualo vadiani anabrebis ganaxlebis maCvenebelia51.93% (2010: 43.49%), 57,252 lari xvdeba erTi<strong>da</strong>n xuT wlamde vadianobis diapazonSi <strong>da</strong>ara “sam Tveze nakleb” <strong>da</strong> “sami<strong>da</strong>n Tormet Tvemde” diapazonSi.2011 wlis 31 dekembris mdgomareobiT fizikuri pirebis angariSebze naSTebi (vadianianabrebis gamoklebiT) Seadgen<strong>da</strong> 77,479 lars (2010: 74,926 lari). 2009 wlis ianvrisSemdgom, aRniSnuli naSTebi ar yofila 42,374 larze naklebi. 2009 wels <strong>da</strong>axloebiTxuTi Tvis ganmavlobaSi am naSTebis maqsimalurma Semcirebam 20,715 lari Seadgina.maSinac ki, Tu banki ganicdis analogiur klebas fizikuri pirebis angariSebis naSTebSi,54,211 lari (2011 wlis 31 dekembris mdgomareobiT fizikuri pirebis angariSebze naSTebsgamoklebuli 2009 wlis ianvri<strong>da</strong>n naSTebis maqsimaluri Semcireba) “valdebulebebSimeanabreTa winaSe” mainc SesaZloa moiazrebodes erTi<strong>da</strong>n xuT wlamde vadis diapazonSi.sakredito <strong>da</strong>wesebulebebis winaSe valdebulebebSi CarTuli 60,013 lari, warmoadgen<strong>ss</strong>eb-is <strong>da</strong>finansebis wyaros, romelic uzrunvelyofilia saqarTvelos samTavrobo<strong>da</strong>wesebulebebisa <strong>da</strong> seb-is mier gamoSvebuli SviddRiani vadis mqone instrumentebiT.seb-is politikiT aseTi saxsrebis garantirebisa <strong>da</strong> ga<strong>da</strong>xdisaTvis <strong>da</strong> moTxovnisasrefinansirebisaTvis, banki un<strong>da</strong> flobdes amgvar uzrunvelyofas. Sesabamisad,valdebulebebi sakredito <strong>da</strong>wesebulebebis winaSe SesaZloa moiazrebodes erTi<strong>da</strong>n xuTwlamde vadis diapazonSi. 2011 wlis 31 dekembris mdgomareobiT banks sakmarisilikviduri uzrunvelyofa aqvs, raTa SetyobinebisTanave moizidos seb-i<strong>da</strong>n 16,169 lari.aseve, 2011 wlis 31 dekembris mdgomareobiT banks aqvs gamouyenebeli sakredito xazi45,000 laris odenobiT seb-Si, romlis gamoyenebis va<strong>da</strong> 2012 wlis 28 ivlisamdea, xoloTanabari Tviuri SenatanebiT <strong>da</strong>farvis va<strong>da</strong> 2013 wlis 28 ivli<strong>ss</strong> iwureba.61
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)25. riskebis marTva (gagrZeleba)likvidobis riski <strong>da</strong> <strong>da</strong>finansebis marTva (gagrZeleba)finansuri valdebulebebi 3 Tveze 3 <strong>da</strong>n 12 1 <strong>da</strong>n 5 5 welze31 dekemberi, 2011 w. naklebi Tvemde wlamde metisulvaldebulebebi sakredito<strong>da</strong>wesebulebebis winaSe 20,973 100 168 - 21,241valdebulebebi klientebis winaSe 501,533 98,760 10,603 645 611,541sxva finansuri valdebulebebi 704 20,718 - - 21,422mTliani aradiskontirebulifinansuri valdebulebebi 523,210 119,578 10,771 645 654,204finansuri valdebulebebi 3 Tveze 3 <strong>da</strong>n 12 1 <strong>da</strong>n 5 5 welze31 dekemberi, 2010 w. naklebi Tvemde wlamde metisulvaldebulebebi sakredito<strong>da</strong>wesebulebebis winaSe 76,916 107 391 - 77,414valdebulebebi klientebis winaSe 317,131 64,421 9,496 418 391,466sxva finansuri valdebulebebi 704 3,488 20,022 - 24,214mTliani aradiskontirebulifinansuri valdebulebebi 394,751 68,016 29,909 418 493,094qvemoT mocemuli cxrili gviCvenebs sakontraqto vadis amowurvas jgufis pirobiTifinansuri valdebulebebis vadianobis mixedviT. TiToeuli gamouyenebeli sesxispirobiTi valdebuleba Setanilia im yvelaze adreuli TariRiT, rodesac SesaZlebeligaxdeba misi gamoyeneba. gamoSvebuli finansuri sagarantio kontraqtebis SemTxvevaSi,garantiis maqsimaluri Tanxa nawildeba im yvelaze adreul periodze, rodesacSesaZlebeli iqneba garantiis gamoTxovna.3 Tvezenaklebi3-<strong>da</strong>n 12Tvemde1-<strong>da</strong>n 5wlamde5 welzemetisul2011 35,584 11,467 13,362 4,880 65,2932010 14,926 9,418 9,723 3,585 37,652jgufis varaudiT, SesaZloa yvela pirobiTi valdebuleba an uzrunvelyofa ar iqnasgamoyenebuli valdebulebebis vadis amowurvamde.vadianobis analizi ar asaxavs mimdinare angariSebis istoriul stabilurobas. maTilikvi<strong>da</strong>cia warsulSi ufro meti dro sWirdebo<strong>da</strong>, vidre es cxrilebSia naCvenebi. esnaSTebi ze<strong>da</strong> cxrilebSi gaTvaliswinebulia sam Tveze nakleb periodSi ga<strong>da</strong>saxdelTanxebSi.sabazro riskisabazro riski aris riski imisa, rom finansuri instrumentebis fuladi nakadebisdinamika an samarTliani Rirebuleba Seicvleba iseTi sabazro cvlilebebis Sedegad,rogoricaa saprocento ganakveTebi, ucxouri valutis kursi <strong>da</strong> kapitalis fasebi. jgufiaxorcielebs sabazro riskis klasificirebas savaWro an ara-savaWro portfelebad.savaWro <strong>da</strong> ara-savaWro poziciebi imarTeba <strong>da</strong> mowmdeba sxva mgrZnobelobis analizebisgamoyenebiT. ucxour valutaSi koncentraciis gar<strong>da</strong>, jgufs ar aqvs sabazro riskisaraviTari mniSvnelovani koncentracia.62
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)26. finansuri instrumentebis samarTliani RirebulebaSefasebis teqnikis meSveobiT finansuri instrumentebis samarTliani RirebulebisgansazRvrisa <strong>da</strong> wardgenisaTvis jgufi Semdeg ierarqias iyenebs:• done 1: analogiuri aqtivebisa <strong>da</strong> valdebulebebis kotirebuli (arakoreqtirebuli)fasebi moqmed bazarze;• done 2: meTodi, romlisTvisac gamoyenebuli yvela monacemi, romelic mniSvnelovangavlenas axdens aRricxul samarTlian Rirebulebaze, aris pir<strong>da</strong>pir an arapir<strong>da</strong>pirgansazRvradi; <strong>da</strong>• done 3: meTodi, romlis drosac gamoiyeneba monacemebi, romlebsac mniSvnelovanigavlena aqvT aRricxul samarTlian Rirebulebaze <strong>da</strong> ar eyrdnobian sabazro monacemebs.Semdegi cxrilSi mocemulia samarTliani RirebulebiT aRricxuli finansuriinstrumentebis analizi ierarqiuli doneebis mixedviT:31 dekemberi, 2011 w. done 1 done 2 done 3 sulfinansuri aqtivebisainvesticio fasiani qaRaldebi –gasayi<strong>da</strong>d arsebuli - 411 - 411- 411 - 411finansuri valdebulebebiwarmoebuli finansuriinstrumentebi - 144 - 144- 144 - 14431 dekemberi, 2010 w. done 1 done 2 done 3 sulfinansuri aqtivebisainvesticio fasiani qaRaldebi –gasayi<strong>da</strong>d arsebuli271 446 - 717271 446 - 717finansuri valdebulebebiwarmoebuli finansuriinstrumentebi - 102 - 102- 102 - 102samarTliani RirebulebiT aRricxuli finansuri instrumentebiqvemoT aRwerilia Sefasebis teqnikiT samarTliani RirebulebiT aRricxuli finansuriinstrumentebis samarTliani Rirebulebis gansazRvra, rac moicavs jgufis mier im<strong>da</strong>Svebebis gansazRvras, romlebsac bazris monawileebi gaakeTebdnen instrumentisSefasebis dros.65
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)26. finansuri instrumentebis samarTliani Rirebuleba (gagrZeleba)gasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebigasayi<strong>da</strong>d arsebuli sainvesticio fasiani qaRaldebi, romelTa Sefaseba xdeba Sefasebi<strong>ss</strong>istemiT an fas<strong>da</strong>debis modeliT, ZiriTa<strong>da</strong>d Sedgeba arakotirebuli kapitalis <strong>da</strong>sasesxo fasiani qaRaldebisagan. es fasiani qaRaldebi SeiZleba Sefasdes meTodiT,romelic zogjer Seicavs mxolod bazarze arsebul monacemebs, xolo sxva drosSeiZleba gamoyenebul iqnas sabazro an arasabazro monacemebi. modelSi Semavaliarasabazro monacemebi Seicavs <strong>da</strong>Svebebs kompaniis (romelSic xdeba investicia)samomavlo finansuri saqmianobis, misi riskis struqturis Sesaxeb <strong>da</strong> ekonomikur<strong>da</strong>Svebebs im <strong>da</strong>rgisa <strong>da</strong> geografiuli iurisdiqciis gaTvaliswinebiT, sa<strong>da</strong>c moRvaweobskompania, romelSic xdeba investicia.finansuri aqtivebis <strong>da</strong> valdebulebebis samarTliani Rirebuleba, romlebic araRiricxebian samarTliani RirebulebiTwinamdebare cxrilSi gawerilia jgufis im finansuri instrumentebis sabalansoRirebulebebisa <strong>da</strong> samarTliani Rirebulebebis Se<strong>da</strong>reba kategoriebis mixedviT,romlebic ar aRiricxeba samarTliani RirebulebiT finansuri mdgomareobiskonsolidirebul angariSgebaSi. cxrili ar moicavs arafinansuri aqtivebisa <strong>da</strong>valdebulebebis samarTlian Rirebulebebs.sabalansoRirebuleba2011samarTlianiRirebuleba2011uRiarebelimogeba/(zarali)2011sabalansoRirebuleba2010samarTlianiRirebuleba2010uRiarebelimogeba/(zarali)2010finansuri aqtivebifuli <strong>da</strong> fuladi saxsrebisekvivalentebi 136,715 136,715 - 139,271 139,271 -moTxovnebi sakredito<strong>da</strong>wesebulebebis mimarT 23,463 23,463 - 7,508 7,508 -klientebze gacemulisesxebi 324,240 324,240 - 159,166 159,166 -sainvesticio fasianiqaRaldebi: - - - -- <strong>da</strong>farvis va<strong>da</strong>mdeflobili 100,805 103,946 3,141 83,860 84,496 636finansuri valdebulebebivaldebulebebi sakredito<strong>da</strong>wesebulebebis winaSe 21,212 21,212 - 77,318 77,318 -valdebulebebi klientebiswinaSe 603,436 603,436 - 385,445 385,445 -pirobiT kapitalSimonawileobis Tamasuqebi 19,150 19,150 - 19,150 19,150 -ararealizebulisamarTliani RirebulebismTliani uRiarebelicvlileba 3,141 636qvemoT mocemulia meTodologia <strong>da</strong> <strong>da</strong>Svebebi im finansuri instrumentebis samarTlianiRirebulebis <strong>da</strong>sadgenad, romlebic ar aris aRricxuli finansur angariSgebaSisamarTliani RirebulebiT.aqtivebi, romelTa samarTliani Rirebuleba uaxlovdeba maT sabalanso Rirebulebasrogorc wesi, im finansuri aqtivebisa <strong>da</strong> valdebulebebis sabalanso Rirebuleba,romlebic aris likviduri an xasiaTdeba moklevadianobiT (sam Tveze naklebi),uaxlovdeba maT samarTlian Rirebulebas. es <strong>da</strong>Sveba agreTve exeba moTxovnamdedepozitebs <strong>da</strong> Semnaxvel angariSebs, romelTac ar gaaCniaT raime konkretuli vadebi.66
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)26. finansuri instrumentebis samarTliani Rirebuleba (gagrZeleba)fiqsirebuli <strong>da</strong> cvladi ganakveTis mqone finansuri instrumentebikotirebuli sasesxo instrumentebisTvis samarTliani Rirebuleba ganisazRvrebakotirebuli sabazro fasiT. arakotirebuli sasesxo instrumentebis samarTlianiRirebuleba ganisazRvreba momavali fuladi nakadebis diskontirebiT analogiuripirobebis, sakredito riskis <strong>da</strong> vadis mqone sesxis mimdinare ganakveTebis gamoyenebiT.27. aqtivebisa <strong>da</strong> valdebulebebis vadianobis analizicxrili qvemoT gviCvenebs fuladi aqtivebisa <strong>da</strong> valdebulebebis analizs imis<strong>da</strong>mixedviT, Tu rodis aris mosalodneli maTi aRdgena an <strong>da</strong>farva.erTiwlismanZilze2011 2010erTerTi erTwelze sul wlis welzemetimanZilze metifuli <strong>da</strong> fuladi saxsrebisekvivalentebi 136,715 - 136,715 139,271 - 139,271moTxovnebi sakredito<strong>da</strong>wesebulebebis mimarT 23,463 - 23,463 7,508 - 7,508klientebze gacemuli sesxebi 205,025 119,215 324,240 116,677 42,489 159,166sainvesticio fasiani qaRaldebi:- gasayi<strong>da</strong>d arsebuli - 411 411 - 717 717- <strong>da</strong>farvis va<strong>da</strong>mde flobili 81,036 19,769 100,805 32,340 51,520 83,860sul 446,239 139,395 585,634 295,796 94,726 390,522valdebulebebi sakredito<strong>da</strong>wesebulebebis winaSe 21,045 167 21,212 76,933 385 77,318warmoebuli finansuriinstrumentebi 144 - 144 102 - 102valdebulebebi meanabreTa winaSe 594,010 9,426 603,436 370,175 15,270 385,445pirobiT kapitalSi monawileobisTamasuqebi 19,150 - 19,150 - 19,150 19,150sxva valdebulebebi 20 - 20 94 - 94sul 634,369 9,593 643,962 447,304 34,805 482,109wmin<strong>da</strong> (188,130) 129,802 (58,328) (151,508) 59,921 (91,587)sulixileT SeniSvna 21 “pirobiTi valdebulebebi” <strong>da</strong> SeniSvna 24 “riskebis marTva” jgufi<strong>ss</strong>akontraqto aradiskontirebuli <strong>da</strong>farvis valdebulebebisaTvis <strong>da</strong> xelmZRvanelobisganxilvebi likvidobis riskis marTvisa <strong>da</strong> uaryofiTi likvidobis aRmofxvris Sesaxeb.28. <strong>da</strong>kavSirebul mxareTa ganmartebiTi SeniSvnebiba<strong>ss</strong> 24-is (“<strong>da</strong>kavSirebul MmxareTa ganmartebiTi SeniSvnebi”) mixedviT, mxareebiiTvlebian <strong>da</strong>kavSirebulad im SemTxvevaSi, Tu erT mxares aqvs SesaZlebloba,gaakontrolos meore mxare, an iqonios mniSvnelovani gavlena meore mxareze finansuriTu saoperacio ga<strong>da</strong>wyvetilebis miRebis dros. TiToeuli SesaZlo urTierTkavSirisganxilvisas, yuradReba eqceva urTierTobis Sinaar<strong>ss</strong> <strong>da</strong> ara mxolod samarTlebrivformas.<strong>da</strong>kavSirebulma mxareebma SeiZleba ganaxorcielon iseTi operaciebi, romlebsacCveulebriv ar axorcieleben mxareebi, romlebic ar arian <strong>da</strong>kavSirebuli. amavdroulad,operaciebi <strong>da</strong>kavSirebul mxareebs Soris SeiZleba ar Sedges imave pirobebiT,garemoebebiT <strong>da</strong> TanxebiT, rogoriTac operaciebis <strong>da</strong>ukavSirebel mxareebs Soris.<strong>da</strong>kavSirebul mxareTa Soris ganxorcielebuli operaciebis moculoba, naSTebi wlisbolos mdgomareobiT <strong>da</strong> wlis Sesabamisi xarjebi <strong>da</strong> Semosavlebi Semdegia:67
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)28. <strong>da</strong>kavSirebul mxareTa ganmartebiTi SeniSvnebi (gagrZeleba)mSobelikompaniasawarmoebimniSvnelovanigavleniTjgufze2011 2010saerTokontrolis qveSmyofisawarmoebixelmZRvanelobisze<strong>da</strong>rgolimSobelikompaniasawarmoebimniSvnelovanigavleniTjgufzesaerTokontrolis qveSmyofisawarmoebixelmZRvanelobisze<strong>da</strong>rgoli1 ianvrismdgomareobiT<strong>da</strong>safari saerTosesxi - - - 307 - - - 239wlis ganmavlobaSigacemuli sesxi - 4,116 - 3 - - - 162sesxis <strong>da</strong>farva wlisganmavlobaSi - 4,116 - (102) - - - (94)31 dekembrismdgomareobiT<strong>da</strong>safari saerTosesxi - - - 208 - - - 307gamoklebuli:gaufasurebis rezervi31 dekembrismdgomareobiT - - - 5 - - - 531 dekembrismdgomareobiT<strong>da</strong>safari sesxi, wmin<strong>da</strong> - - - 203 - - - 302-saprocentoSemosavalisesxebze - 156 - 11 - - - 29sesxebisgaufasurebis<strong>da</strong>naricxi - - - 4 - - - 6-anabrebi 1 ianvrismdgomareobiT - 17,784 - 177 - - - -wlis ganmavlobaSimiRebuli anabrebi - - - - - 17,784 - 177wlis ganmavlobaSi<strong>da</strong>faruli anabrebi - 17,784 - 147 - - - -anabrebi 31dekembrismdgomareobiT - - - 30 - 17,784 - 177pirobiT kapitalSimonawileobisTamasuqebi 31dekembrismdgomareobiT 17,815 - - - 17,815 - - -mimdinare angariSebi31 dekembrismdgomareobiT 480 1,867 413 3,828 173 917 - 3,694saprocento xarjianabrebze 82 1,009 - 43 59 923 - 21saprocento xarjiCCPN-ze 2,672 - - - 512 - - -Semosavaligasamrjelo<strong>da</strong>n <strong>da</strong>sakomisio<strong>da</strong>n - - - 3 - 96 - 1sxva saoperacioxarjebi - - - 447 - - - 1332011 wlis 31 dekembris mdgomareobiT ZiriTadi TanamSromlebis raodenoba Seadgen<strong>da</strong> 52-s (2010: 56).2011 2010xelfasebi <strong>da</strong> sxva sargebeli 5,963 3,493aqciebze <strong>da</strong>fuZnebuli kompensacia 515 927ZiriTadi TanamSromlebis mTliani anazRaureba 6,478 4,42068
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)29. kapitalis adekvaturobajgufi inarCunebs aqtiurad marTvad kapitalis bazas, raTa <strong>da</strong>faros saqmianobisTvis<strong>da</strong>maxasiaTebeli riskebi, agreTve gegmavs kapitalis bazis Semdgom gaumjobesebas. jgufiskapitalis adekvaturoba, sxva saSualebebTan erTad mowmdebaBseb-is mier <strong>da</strong>dgenilikoeficientebiT, aseve 1998 wlis Basel Capital Accord - is mier <strong>da</strong>dgenili koeficientebiTjgufis marTvasTan mimarTebaSi.2009 wlis 19 seqtembramde jgufi ver asruleb<strong>da</strong> kapitalTan <strong>da</strong>kavSirebiT seb-is mier<strong>da</strong>wesebul moTxovnebs, magram 2009 wlis 19 seqtembers jgufma miiRo nebarTvis weriliseb-isgan, romliTac igi aTavisufleb<strong>da</strong> banks kapitalTan <strong>da</strong>kavSirebuli moTxovnebisgansamwliani periodiT 2012 wlis 19 seqtembramde. werilis mixedviT, arsebulisaze<strong>da</strong>mxedvelo kapitali un<strong>da</strong> ganixilebodes ise, TiTqos 108,000 lariT iyos gazrdili.aRniSnuli Tanxa un<strong>da</strong> CaiTvalos ZiriTad (pirveli rigis) kapitalad <strong>da</strong> un<strong>da</strong> Sevideswin<strong>da</strong>xedulobis koeficientebSi, rac Tavis mxriv SeuzRu<strong>da</strong>vad moicavs kapitalisadekvaturobis koeficientebs. bankis kapitalis bazis gasamyareblad Sps <strong>“liberTi</strong>kapitalma”, romelic axal makontrolebel aqcioners warmoadgens, bankis kapitaliswilis 91.218%-is SeZenis Semdeg valdebuleba aiRo Seetana 10 milioni aSS dolarisekvivalenti larSi bankis saaqcio kapitalSi, SeZenis TariRi<strong>da</strong>n eqvsTvian periodSi. 2009wlis oqtomberSi Setanili Tanxebi ganTavs<strong>da</strong> bankis angariSze, rogorc depozitebi,xolo 2010 wlis TebervalSi es Tanxebi aRiarebuli iqna, rogorc saaqcio kapitaliszr<strong>da</strong>, rac aRwerilia me-19 SeniSvnaSi. 2010 wels bankma gamouSva 18,615 laris odenobispirobiT kapitalSi monawileobis Tamasuqebi, romelTagan 95.7% SeiZina Sps <strong>“liberTi</strong>kapitalma”, rogorc es me-18 SeniSvnaSia aRwerili, gar<strong>da</strong>iqmneba bankis Cveulebrivaqciebad, Tu pirveli rigis kapitalis adekvaturobis koeficienti seb-is moTxovnebisminimumze naklebi iqneba 2012 wlis 30 seqtembers. 2011 wels bankma gayi<strong>da</strong> 529,067,126 (2010:151,508,612) Cveulebrivi aqcia mesame mxare investorebze, riTac bankis saaqcio kapitaligaizar<strong>da</strong> 13,240 (2010: GEL 4,553) lariT. 2011 wlis 30 dekembers bankma gamoacxa<strong>da</strong> uflebebisemisia, romlis mixedviTac <strong>“liberTi</strong> kapitalma” SeiZina <strong>da</strong>matebiT 1,007,621,951 aqcia, risSedega<strong>da</strong>c bankis mTliani saaqcio kapitali 16,525 lariT gaizar<strong>da</strong> (nominaluri kapitali10,076 lariT, xolo <strong>da</strong>matebiT Setanili kapitali 6,449 lariT). mesame mxare investorebmaSeisyides 69,278,122 aqciis flobis ufleba, riTac bankis mTliani saaqcio kapitali 1,136lariT gaizar<strong>da</strong> (nominaluri kapitali 693 lariT, xolo <strong>da</strong>matebiT Setanili kapitali443 lariT). TiTo aqciis Rirebuleba 0.0164 lars Seadgen<strong>da</strong>.seb-is kapitalis adekvaturobis koeficientiseb-i bankebisagan iTxovs riskiT Sewonili aqtivebis kapitalis adekvaturobisminimaluri koeficientis – 12%-is SenarCunebas, aseve riskiT Sewonili aqtivebisZiriTadi (I rigis) kapitalis adekvaturobis minimaluri koeficientis – 8%-isSenarCunebas, rac gamoiTvleba bankis gancalkevebul finansur angariSebze <strong>da</strong>yrdnobiT,romelic momzadebulia seb-is moTxovnebis mixedviT. 2011 <strong>da</strong> 2010 wlebis 31 dekembrismdgomareobiT, bankis amgvarad gaangariSebuli kapitalis adekvaturobis koeficientebinebarTvis gauTvaliswineblad iyo Semdegi:2011 2010ZiriTadi kapitali 42,809 5,787<strong>da</strong>matebiTi kapitali 19,405 5,787gamoklebuli: gamoqviTvebi kapitali<strong>da</strong>n (1,458) (1,383)sul kapitali 60,756 10,191riskis mixedviT Sewonili aqtivebi 557,987 362,500kapitalis adekvaturobis koeficienti 10.89% 2.81%69
<strong>ss</strong> liberTi banki <strong>da</strong> <strong>Svilobili</strong> <strong>kompaniebi</strong>2011 wlis konsolidirebuli finansuri angariSgebis ganmartebiTi SeniSvnebi(aTasi lari)29. kapitalis adekvaturoba (gagrZeleba)2011 <strong>da</strong> 2010 wlebis 31 dekembris mdgomareobiT, jgufis amgvarad gaangariSebulikapitalis adekvaturobis koeficientebi zemoaRniSnuli seb-is nebarTvis werilisgaTvaliswinebiT, iyo Semdegi:2011 2010ZiriTadi kapitali 42,809 5,787Teoriuli mateba kapitalSi (ZiriTadi kapitali) zemoaRniSnuliwesiT miRebuli nebarTvis Sesabamisad 108,000 108,000<strong>da</strong>matebiTi kapitali 19,405 5,787gamoklebuli: gamoqviTvebi kapitali<strong>da</strong>n (1,458) (1,383)sul kapitali 168,756 118,191riskis mixedviT Sewonili aqtivebi 557,987 362,500kapitalis adekvaturobis koeficienti 30.24% 32.60%kapitalis adekvaturobis koeficienti 1998 wlis Basel Capital Accord - is mixedviTjgufis kapitalis adekvaturobis koeficientebi, romlebic gaangariSebulia 1998 wlisBasel Capital Accord – is Sesabamisad, Semdgomi cvlilebebiT, rac moicavs sabazro riskebs,2011 <strong>da</strong> 2010 wlebis 31 dekembris mdgomareobiT Semdegia:2011 2010pirveli rigis kapitali 51,008 15,276meore rigis kapitali 27,779 15,276gamoklebuli: gamoqviTvebi kapitali<strong>da</strong>n - (3,371)sul kapitali 78,787 27,181riskis mixedviT Sewonili aqtivebi 511,220 332,500pirveli rigis kapitalis adekvaturobis koeficienti 9.98% 4.59%meore rigis kapitalis adekvaturobis koeficienti 15.41% 8.17%winaswari hipoTezuri pirveli rigis kapitalis koeficienti (pirobiTkapitalSi monawileobis Tamasuqebis (18,615 lari) Cveulebrivaqciebad gar<strong>da</strong>qmna <strong>da</strong> Sedegad pirveli rigis kapitalis zr<strong>da</strong>) 13.62% 10.20%winaswari hipoTezuri mTliani kapitalis koeficienti (<strong>da</strong>matebiTxelmisawvdomi meore rigis kapitalis CaTvliT 0 laris odenobiT(2010: 11,307 lari), romlis CarTvac 2 rigis kapitalSi SeiZleba CCPNkonvertirebisas) 19.05% 17.17%30. angariSgebis TariRis Semdgomi movlenebi2012 wlis 1 ianvris mdgomareobiT ESOP programis farglebSi TanamSromlebze gacemulia22,620,578 aqciis flobis ufleba erTi wlis vadiT. aqciaTa mTliani Rirebulebaa 371lari.70
Change language