Annual Report 2004 - Georgian Stock Exchange

finansuri angariSi
damoukidebeli auditoris daskvna
INDEPENDENT AUDITORS' REPORT
on the 2004 Financial Statements of the Joint
Stock Company Georgian Central Securities
Depository
We have audited the accompanying Balance Sheet
of the Joint Stock Company Georgian Securities
Central Depository (the Company) as of December
31, 2004 and the related statements of Cash Flow,
Shareholders' Equity and Income & Loss as of
December 31, 2004. The financial statements are the
responsibility of the Exchange's management. Our
responsibility is to express our opinion based on our
audit of the financial statements.
We conducted our audit in accordance with the
International Standards on Auditing. The Standards
require that we plan and perform the audit to obtain
reasonable assurance about whether the financial
statements are free of material misstatement. The
audit includes examining, on a test basis, evidence
supporting the amounts and disclosures presented in
the financial statements. The audit also includes
assessing the accounting principles used and significant
estimates made by the management, as well
as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable
basis for our opinion.
In our opinion, except those corrections that are recognized
to be indispensable, the financial statements
referred to above give a true and fair view of
the financial position of the JSC Georgian Securities
Central Depository as of December 31, 2004.
General Director: M. Tsartsidze
MEDIATOR LTD
Audit and Consultancy Service
Address: 1, 26 May Sq., Hotel Ajara, 1st Floor
D#241 - for Insurance Companies' Audit
Z#240 - for General Audit issued by the Audit Activities Council
damoukidebeli auditorebis
daskvna
saaqcio sazogadoeba
`saqarTvelos fasiani qaRaldebis
centraluri depozitaris~
2004 wlis finansur angariSgebaze
Cven CavutareT auditoruli Semowmeba saaqcio
sazogadoeba `fasiani qaRaldebis centraluri
depozitaris~ (Semdgomi `sazogadoeba~) TandarTuli
balansis formas 2004 wlis 31 dekembrisaTvis da
masTan dakavSirebul fuladi saxsrebis moZraobis,
sakuTari kapitalis da mogeba-zaralis uwyisebs
2004 wlis 31 dekembris mdgomareobiT. finansuri
angariSgebisaTvis pasuxismgebloba ekisreba sazogadoebis
xelmZRvanelobas. Cven ki valdebuli vars
auditoruli Semowmebis safuZvelze gamovTqvaT
Cveni azri.
auditi CavatareT auditis saerTaSoriso standartebis
Sesabamisad. standartebi moiTxovs auditis
imgvarad dagegmvasa da Catarebas, rom dasabuTdes,
arsebobs Tu ara finansur angariSgebaSi
raime arsebisi xasiaTis uzustoba. auditi moicavs
finansuri angariSgebis Tanxebisa da mtkicebulebebis
Semowmebas testirebis safuZvelze. auditi
agreTve iTvaliswinebs gamoyenebuli sabuRaltro
principebisa da mmarTvelobis mier gakeTebuli
mniSvnelovani Sefasebebis dadgenas, agreTve finansuri
angariSgebis Sefasebas mTlianobaSi. migvaCnia,
rom Cvens mier Catarebuli auditi sakmao safuZvels
iZleva daskvnisaTvis.
Cveni azriT, im Sesworebebis garda, romlebic SesaZlebelia
aRiarebul iqnas rogorc aucilebeli,
zemoT xsenebuli angariSgeba utyuaria da yvela arsebiT
aspeqtSi asaxavs saaqcio sazogadoeba `fasiani
qaRaldebis centraluri depozitaris~ finansur
mdgomareobas 2004 wlis 31dekembrisaTvis.
generaluri direqtori m. carciZe
Sps auditoruli da sakonsultacio
samsaxuri `mediatori~
misamarTi: q.Tbilisi, 26 maisis moedani 1,
sastumro `aWara~, teqnikuri sarTuli
licenziebi: d#241 - sadazRvevo organizaciasa auditi,
z#240 zogadi auditi
gacemuli auditoruli saqmianobis sabWos mier.
wliuri angariSi 2004
ss saqarTvelos safondo birJa
ss saqarTvelos fasiani qaRaldebis centraluri depozitari
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