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Tibisi bankis jgufifinansuri angariSgebis saerTaSoriso standartebikonsolidirebuli finansuri angariSgebebi da damoukidebeli auditoris angariSi

2012 wlis 31 dekemberi

Tibisi bankis jgufikonsolidirebuli finansuri angariSebi2012 wlis 31 dekemberi

sarCevi

damoukidebeli auditoris angariSgebaDADkonsolidirebuli finansuri angariSgeba

finansuri mdgomareobis konsolidirebuli angariSgeba .......................................................................................1mogeba-zaralis konsolidirebuli angariSgeba..........................................................................................................2kapitalSi cvlilebebis konsolidirebuli angariSgeba..................................................................................................3fuladi nakadebis konsolidirebuli angariSgeba........................................................................................................4

konsolidirebuli finansuri angariSgebebis TandarTuli SeniSvnebi

1 Sesavali...........................................................................................................................................52 mniSvnelovani saaRricxvo politikis mimoxilva................................................................................63 mniSvnelovani saaRricxvo Sefasebebi da daSvebebi saaRricxvo politikis

gamoyenebisas.............................................................................................................................174 axali an Secvlili standartebisa da interpretaciebis miRebaA........................................................185 sabuRaltro aRricxvasTan dakavSirebuli siaxleebi.........................................................................186 fuli da fulis ekvivalentebi..............................................................................................................217 saxsrebi sxva bankebSi.................................................................................................................238 klientebze gacemuli sesxebi da avansebi.....................................................................................239 gasayidad arsebuli sainvesticio fasiani qaRaldebi........................................................................3010 dafarvis vadamde flobili sainvesticio fasiani qaRaldebi ...............................................................3111 sxva finansuri aqtivebiO...............................................................................................................3112 investiciebi finansur lizingSi..........................................................................................................3313 sxva aqtivebi.................................................................................................................................3514 ZiriTadi saSualebebi da aramaterialuri aqtivebi...........................................................................3615 sainvesticio qoneba......................................................................................................................3716 gudvili...........................................................................................................................................3817 gasayidad arsebuli sarealizacio aqtivebis jgufi ............................................................................3918 valdebulebebi sxva bankebis mimarT ..........................................................................................3919 klientebis angariSebi.....................................................................................................................4020 valdebulebebisa da danaxarjebis gadaxdis rezervebi .................................................................4121 sxva finansuri valdebulebebi........................................................................................................4122 sxva valdebulebebi.......................................................................................................................4123 sxva nasesxebi saxsrebi...............................................................................................................4224 subordinirebuli sesxi ....................................................................................................................4325 saaqcio kapitali.............................................................................................................................4426 wilobrivi instrumenti.....................................................................................................................4527 mogeba erT aqciaze......................................................................................................................4628 segmentebis analizi......................................................................................................................4729 sxva rezervebi...............................................................................................................................5030 saprocento Semosavali da saprocento xarji.................................................................................5131 sakomisio Semosavlebi da xarjebi................................................................................................5232 sxva saoperacio Semosavali.........................................................................................................5233 administraciuli da sxva saoperacio xarjebi...................................................................................5334 mogebis gadasaxadi.....................................................................................................................5335 finansuri da sxva riskebis marTva.................................................................................................5636 kapitalis marTva...........................................................................................................................7037 gauTvaliswinebeli garemoebebi da pirobiTi valdebulebebi .........................................................7138 warmoebuli finansuri instrumentebi.............................................................................................7339 finansuri instrumentebis samarTliani Rirebuleba..........................................................................7440 finansuri instrumentebis warmodgena sazomi kategoriiT............................................................7641 dakavSirebuli mxaris operaciebi...................................................................................................7842 angariSgebis periodis Semdgomi movlenebi................................................................................81

Tibisi bankis jgufifinansuri mdgomareobis konsolidirebuli angariSgeba

დამოუკიდებელი აუდიტორის დასკვნა

სს თიბისი ბანკის აქციონერებს და მენეჯმენტს:

1. ჩვენ ჩავატარეთ სს თიბისი ბანკის და მისი შვილობილი კომპანიების (ერთობლივად „ჯგუფი“) თანდართული კონსოლიდირებული ფინანსური ანგარიშგების აუდიტი, რომელიც მოიცავს კონსოლიდირებული ფინანსური მდგომარეობის ანგარიშს 2012 წლის 31 დეკემბრის მდგომარეობით, აგრეთვე მასთან დაკავშირებული სრული შემოსავლის, კაპიტალში ცვლილებების და ფულადი სახსრების მოძრაობის კონსოლიდირებულ ანგარიშებს ამავე თარიღით დასრულებული წლისათვის და, ბუღალტრული აღრიცხვის პოლიტიკის ძირითადი პრინციპებისა და სხვა ახსნა-განმნარტებითი შენიშვნების მოკლე მონახაზს.

ხელმძღვანელობის პასუხისმგებლობა კონსოლიდირებულ ფინანსურ ანგარიშგებაზე

2. ჯგუფის ხელმძღვანელობა პასუხისმგებელია ამ კონსოლიდირებული ფინანსური ანგარიშგების მომზადებასა და სამართლიან წარდგენაზე ფინანსური ანგარიშგების საერთაშორისო სტანდარტების შესაბამისად და შიდა კონტროლის სისტემის უზრუნველყოფაზე, რომელიც ხელმძღვანელობის მიერ მიიჩნევა აუცილებლად ისეთი კონსოლიდირებული ფინანსური ანგარიშგების მოსამზადებლად, რომელიც არ შეიცავს შეცდომით და თაღლითობით გამოწვეულ არსებით უზუსტობას.

აუდიტორის პასუხისმგებლობა

3. ჩვენი პასუხისმგებლობაა ჩვენს მიერ ჩატარებულ აუდიტზე დაყრდნობით გამოვთქვათ მოსაზრება ამ კონსოლიდირებულ ფინანსურ ანგარიშგებაზე. ჩვენ აუდიტი ჩავატარეთ აუდიტის საერთაშორისო სტანდარტების შესაბამისად. ეს სტანდარტები მოითხოვს, რომ ჩვენი სამუშაო შეესაბამებოდეს ეთიკის ნორმებს და აუდიტის იმგვარად დაგეგმასა და ჩატარებას, რომ მივიღოთ უტყუარი რწმუნება იმისა, რომ ფინანსური ანგარიშგება არ შეიცავს არსებით უზუსტობას. 4. აუდიტი მოიცავს გარკვეული პროცედურების ჩატარებას კონსოლიდირებულ ფინანსურ ანგარიშგებაში წარმოდგენილ თანხებსა და განმარტებებზე აუდიტორული მტკიცებულების მოსაპოვებლად. შერჩეული პროცედურები დამოკიდებულია აუდიტორის პროფესიულ მსჯელობაზე, რომელიც მოიცავს კონსოლიდირებულ ფინანსურ ანგარიშგებაში თაღლითობის ან შეცდომის შედეგად წარმოქმნილი არსებითი უზუსტობის რისკის შეფასებას. ამ რისკების შეფასებისას არსებული გარემოებების შესაფერისი აუდიტორული პროცედურების შემუშავებისთვის, მაგრამ არა ბანკის შიდა კონტროლის ეფექტურობაზე დასკვნის გაკეთების მიზნით, აუდიტორი ითვალისწინებს შიდა კონტროლის სისტემებს, რომლებიც საჭიროა კონსოლიდირებული ფინანსური ანგარიშგების მომზადებისა და სამართლიანი წარდგენისათვის. აუდიტი ასევე ითვალისწინებს გამოყენებული ბუღალტრული პოლიტიკისა და ხელმძღვანელობის მიერ გაკეთებული ბუღალტრული დაშვებების შესაბამისობისა და კონსოლიდირებული ფინანსური ანგარიშგების წარდგენის შეფასებას მთლიანობაში. 5. ჩვენ მიგვაჩნია, რომ მტკიცებულებები, რომლებიც აუდიტის მსვლელობისას მოვიპოვეთ აუდიტის დასკვნისთვის საკმარის და მართებულ საფუძველს წარმოადგენს.

დასკვნა

6. ჩვენი აზრით, წარმოდგენილი კონსოლიდირებული ფინანსური ანგარიშგება, ყველა არსებითი ასპექტის გათვალისწინებით, სამართლიანად ასახავს ჯგუფის კონსოლიდირებულ ფინანსურ მდგომარეობას 2012 წლის 31 დეკემბრის მდგომარეობით, მისი საქმიანობის შედეგებსა და ფულადი სახსრების მოძრაობას მოცემული თარიღით დასრულებული წლისათვის ფინანსური ანგარიშგების საერთაშორისო სტანდარტების შესაბამისად.

/ხელმოწერილია/ 2013 წლის 1 მარტს

თბილისი, საქართველო

აუდიტორული კომპანიის „პრაის ვოტერჰაუზ კუპერსის“ ცენტრალური აზიისა და კავკასიის წარმომადგენლობის საქართველოს ფილიალი მისამართი: საქართველო, თბილისი 0105, ბამბის რიგის ქ. N7, „მანთაშევის“ ბიზნეს ცენტრის შენობა ტელ: 995–32–508050, ფაქსი: 995–32–508060, ინტერნეტი: www.pwc.com/ge

TandarTuli SeniSvnebi gverdebze 5-81 warmoadgens winamdebare konsolidirebuli finansuri angariSgebis ganuyofel nawils

1


aTas larebSi

SeniSvna dekemberi

2012

31dekemberi

2011

31dekemberi

2010

aqtivebifuli da fulis ekvivalentebi 6 398,587 374,153 275,425saxsrebi sxva bankebSi 7 345,603 291,009 74,736klientebze gasacemi sesxebi da avansebi 8 2,370,200 2,008,745 1,380,955gasayidad arsebuli sainvesticio fasiani qaRaldebi 9 407,733 266,436 216,323dafarvis vadamde flobili sainvesticio fasiani qaRaldebi 10 - 28,956 28,986investiciebi finansur lizingSi 12 26,377 21,979 9,681sainvesticio qoneba 15 34,305 27,082 27,742winaswar gadaxdili mogebis gadasaxadi 10,135 - 2,500gudvili 16 2,726 2,726 1,262aramaterialuri aqtivebi 14 18,817 10,064 3,560ZiriTadi saSualebebi 14 192,556 163,879 144,429sxva finansuri aqtivebi 11 25,301 11,339 5,930sxva aqtivebi 13 67,354 93,653 93,137gasayidad klasificirebuli aqtivebis jgufi 17 - - 3,115

sul aqtivebi 3,899,694 3,300,021 2,267,781

valdebulebebi

valdebulebebi sxva bankebis mimarT 18 76,204 110,378 47,762klientebis angariSebi 19 2,486,944 1,999,256 1,365,352sxva nasesxebi saxsrebi 23 550,919 517,772 280,906gadasaxdeli mogebis gadasaxdi - 14,162 -gadavadebuli mogebis gadasaxadi 34 20,143 8,048 7,294valdebulebebisa da danaxarjebis gadaxdis rezervebi 20 6,174 8,434 6,881sxva finansuri valdebulebebi 21 19,462 11,305 3,932sxva valdebulebebi 22 20,744 19,405 19,681subordinirebuli vali 24 115,080 142,480 158,401gasayidad klasificirebuli valdebulebebis jgufi 17 - - 300

sul valdebulebebi 3,295,670 2,831,240 1,890,509

kapitalisaaqcio kapitali 25 16,143 15,171 15,113aqciis premia 25 231,501 203,308 201,723gaunawilebeli mogeba 298,880 201,826 123,423wilobrivi instrumentis rezervi Error:

Reference sourcenot found 4,142 6,180 -

sxva rezervebi 29 41,939 33,162 31,813

bankis kapitalis mflobelebisTvis mikuTvnebuli sufTa aqtivebi 592,605 459,647 372,072

arasakontrolo wili 11,419 9,134 5,200

ssul kapitali 604,024 468,781 377,272

ssul valdebulebebi da kapitali 3,899,694 3,300,021 2,267,781damtkicebulia gasacemad da xelmowerilia direqtorTa sabWos saxeliT 2013 wlis 1 marts.______________________________ ______________________________vaxtang bucxrikiZe giorgi SagiZeaRmasrulebeli direqtori finansuri direqtori


2


aTas larebSi SeniSv. 2012 2011 2010

saprocento Semosavali 30 456,545 360,215 271,805saprocento xarji 30

(217,895)

(151,134)

(108,991)

wminda saprocento Semosavali 238,65

0209,08

1162,81

4sesxebis gaufasurebis rezervis xarji 8 (23,154) (16,049) (31,320)wminda saprocento Semosavali sesxis gaufasurebis rezervis xarjis Semdeg

215,496

193,032

131,494

sakomisio Semosavali 31 58,140 43,802 30,659sakomisio xarji 31 (18,830) (15,094) (11,605)mogebebs gamoklebuli ucxour valutaSi vaWrobis Sedegad danakargebi 25,240 25,419 22,803warmoebuli finansuri instrumentebidan sufTa (danakargebs gamoklebuli mogebebi)/ mogebebs gamoklebuli danakargebi (3,804) (4,987) (300)ucxouri valutis sakurso sxvaobidan mogebebs gamoklebuli danakargbi /(danakargebs gamoklebuli mogebebi) 7,617 394 (664)gaufasurebis /gasayidad arsebuli sainvesticio fasiani qaRaldebis gaufasurebis dafarva (10) 116 (173)

(danakargebs gamoklebuli mogebebi) gasayidad arsebuli sainvesticio fasiani qaRaldebis likvidaciidan mogebebs gamoklebuli danakargebi - - (166)(rezervi)/ valdebulebebis da danaxarjebis rezervis dafarva 20 (3,306) (1,553) (3,092)rezervis /finansur ijaraSi investiciebis gaufasurebis (rezervis) dafarva 12 (42) 174 (900)(rezervi)/sxva finansuri angariSebis gaufasurebis rezervis dafarva 11 (4,132) (397) (713)gaufasurebis /gasayidad arsebulis saxiT klasificirebuli aqtivebis (gaufasurebis) dafarva 17 - 1,519 (1,519)sxva saoperacio Semosavali 32 19,772 9,923 8,972personalis xarjebi, maT Soris xelfasebi, bonusebi da wilobriv instrumentze dafuZnebuli kompensacia (92,289) (78,426) (57,146)cveTa da amortizacia 14,15 (22,103) (15,088) (14,162)administraciuli da sxva saoperacio xarjebi 33 (69,440) (51,744) (47,276)

mogeba dabegvramde112,30

9107,09

0 56,212mogebis gadasaxadis xarjebi 34 (14,498) (15,465) (6,777)wminda mogeba 97,811 91,625 49,435

sxva sruli mogeba:gasayidad arsebuli investiciebi- gadafaseba 29 682 1,277 (286)ZiriTadi saSualebebis gadafaseba 29 10,513 1,311 -warmosadgens valutaSi gadayvanis sakurso sxvaobebi (217) (904) 1,062mogebis gadasaxadi dafiqsirebuli sxva srul mogebaSi (1,674) (335) 41wlis sxva sruli mogeba 9,304 1,349 817

sul wlis sxva sruli mogeba107,11

5 92,974 50,252

mogeba mikuTvnebuli:- bankis mflobelebisTvis 96,519 90,898 49,374- arasakontrolo wilisTvis 1,292 727 61wlis mogeba 97,811 91,625 49,435

sul wlis sruli mogeba mikuTvnebuli:- bankis mflobelebisTvis 105,823 92,247 50,191- arasakontrolo wilisTvis 1,292 727 61

sul wlis sruli mogeba107,11

5 92,974 50,252

bankis mflobelebisTvis mikuTvnebuli mogebisTvis erT aqciaze mogeba- sabaziso mogeba erT aqciaze 27 630.1 600.6 329.0- gazavebuli mogeba erT aqciaze 27 630.1 598.5 323.1


3

Tibisi bankis jgufikapitalSi cvlilebebis konsolidirebuli angariSgeba

aTas larebSi GELSeni

miekuTvneba bankis kapitalis mflobelebs arasakontrolo

wili

sul kapitalisaaqcio

kapitaliaqciaze premia

awilobrivi instrumen

tis rezervi

Osxva rezerv

ebi (SeniS

vna 29)

gaunawilebeli

mogeba

sul

naSTi 1 ianvari 2010 15,000

201,723 - 32,806 71,920

321,449 5,294326,743

wminda mogeba - - - - 49,37449,37

4 61 49,435sxva sruli mogeba - - - 817 - 817 - 817sul sruli mogeba

2010 wlisTvis - - - 817 49,374 50,191 61 50,252

aqciebis gamoSveba 25 113 - - - - 113 - 113

Senobebis gadafasebidan Semosavlis gadatana gaunawilebel mogebebSi - - - (1,810) 2,129 319 - 319

Svilobil kompaniebSi arasakontrolo wilis gasxviseba - - - - - - (155) (155)

naSTi 31 dekemebri 2010 15,113

201,723 - 31,813123,423

372,072 5,200377,272

wminda mogeba - - - - 90,89890,89

8 727 91,625sxva sruli mogeba - - - 1,349 - 1,349 - 1,349

sul sruli mogeba 2011 wlisTvis - - - 1,349 90,898 92,247 727 92,974

aqciebis gamoSveba 25 58 1,585 - - 1,643 - 1,643wilobrivi instrumenti 26 - - 6,180 - - 6,180 - 6,180gadaxdili dividendebi - - - (12,495)

(12,495) - (12,495)

biznes kombinacia 42 - - - - - - 3,207 3,207

naSTi 31 dekemberi 2011 15,171

203,308 6,180 33,162201,826

459,647 9,134468,781

wminda mogeba 96,519 96,519 1,292 97,811sxva sruli mogeba - - - 9,304 - 9,304 - 9,304

sul sruli mogeba 2012 wlisTvis - - - 9,304 96,519

105,823 1,292107,115

aqciebis gamoSveba 25 815 23,612 - - - 24,427 - 24,427wilobrivi instrumenti 26 - - 2,700 - - 2,700 - 2,700wilobrivi instrumentiT gamowveuli saaqcio kapitalis gazrda 157 4,581 (4,738) - - - - -arasakontrolo wiliT kapitalSi Senatani - - - - - - 993 993Senobebis - - - (527) 535 8 - 8


4

Tibisi bankis jgufikapitalSi cvlilebebis konsolidirebuli angariSgeba

aTas larebSi GELSeni

miekuTvneba bankis kapitalis mflobelebs arasakontrolo

wili

sul kapitalisaaqcio

kapitaliaqciaze premia

awilobrivi instrumen

tis rezervi

Osxva rezerv

ebi (SeniS

vna 29)

gaunawilebeli

mogeba

sul

gadafasebidan Semosavlis gadatana gaunawilebel mogebebSi

naSTi 31 dekemberi 2012 16,143

231,501 4,142 41,939298,880

592,605 11,419604,024

1


5

Tibisi bankis jgufifuladi nakadebis konsolidirebuli angariSgeba

aTas larebSi LSeni

S 2012 2011 2010

fuladi nakadebi saoperacio saqmianobidanmiRebuli procenti 430,700 346,346 243,707gadaxdili procenti (200,30

(168,368 (108,275miRebuli sakomisio 58,140 42,746 30,377gadaxdili sakomisio (18,830 (15,094 (11,605ucxour valutaSi vaWrobidan miRebuli Semosavali 25,240 25,419 21,839miRebuli sxva saoperacio Semosavali 16,085 10,980 7,745gadaxdili personalis xarjebi (89,589 (67,479 (48,768gadaxdili administraciuli da sxva saoperacio xarjebi (66,465 (50,921 (36,405gadaxdili mogebis gadasaxadi (26,701 (438 (1,348

fuladi nakadebi saoperacio saqmianobidan saoperacio aqtivebsa da valdebulebebSi cvlilebebamde 128,277 123,191 97,267

cvlilebebi saoperacio aqtivebsa da valdebulbebSiwminda (zrda)/kleba saxsrebSi sxva bankebSi (54,599 (217,232 (36,752wminda (zrda)/kleba klientebisTvis gadasaxdel sesxebsa da avansebSi

(404,56(660,195 (443,889

wminda kleba finansur ijaraSi investiciaSi (4,398 4,409wminda kleba/(zrda) sxva finansur aqtivebSi (25,276 2,770wminda kleba/(zrda) sxva aqtivebSi 26,402 11,287 (6,205wminda zrda sxva bankebis mimarT valdebulebebSi (34,013 62,181 20,304wminda zrda klientebis angariSebSi 474,948 703,751 373,562wminda (kleba)/zrda sxva valdebulebebSi 7,722 (2,091 653wminda fuladi nakadebi saoperacio saqmianobebidan 114,495 20,892 12,119

fuladi nakadebi sainvesticio saqmianobidan gasayidad arsebuli sainvesticio fasiani qaRaldebis SeZena

9(813,86

(646,538 (483,844gasayidad arsebuli sainvesticio fasiani qaRaldebis gasxvisebidan Semosavlebi 90,857 47,815 38,461

gasayidad flobili sainvesticio fasiani qaRaldebis dafarvis vadis dadgomisas ganaRdebidan Semosavlebi 9 599,913 571,104 236,411

dafarvis vadamde flobili sainvesticio fasiani qaRaldebis SeZena 10 (5,000 (27,921

dafarvis vadamde flobili sainvesticio fasiani qaRaldebis ganaRdebidan Semosavlebi 10 33,000 115,496

ZiriTadi saSualebebisa da aramaterialuri aqtivebis SeZena (52,820 (30,634 (13,931 sainvesticio qonebis gasxvisebidan miRebuli Semosavlebi 15 14,296 4,389Svilobili kompaniis gasxvisebidan miRebuli Semosavlebi, gasxvisebis Tanxis gamoklebiT 42 150

wminda fuladi saxsrebi sainvesticio saqmianobidan (133,618) (53,714) (135,328)

fuladi nakadebi finansuri saqmianobidanSemosavlebi sxva nasesxebi saxrebidan 321,160 359,985 57,505sxva nasesxebi saxsrebis gadaxda (286,69

(208,316subordinirebuli validan Semosavlebi 8,048subordinirebuli valis gadaxda (24,738 (7,875gadaxdili dividendebi (12,495damatebiTi wilis SeZena arasakontrolo wilis mqone aqcionerebis mier 993 -

Cveulebrivi aqciebis gamoSveba 24,426 113wminda fuladi nakadebi finansuri saqmianobidan 35,146 131,299 65,666gacvliTi kursis cvlilebebis gavlena fulsa da fulis ekvivalentebze 8,411 251 120

wminda zrda/(kleba) fulsa da fulis ekvivalentebSi 24,434 98,728 (57,423fuli da fulis ekvivalentebi wlis dasawyisSi 6 374,153 275,425 332,848fuli da fulis ekvivalentebi wlis bolos 6 398,587 374,153 275,425

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi

2 Sesavali

winamdebare konsolidirebuli finansuri angariSgebebi momzadda Tibisi bankisa (`banki”) da misi Svilobili kompaniebisTvis (erToblivad miTiTebuli rogorc `jgufi” an `Tibisi bankis jgufi”) finansuri angariSgebis saerTaSoriso standartebis (fass) Sesabamisad 2012 wlis 31 dekembers dasrulebuli wlisTvis.banki dafuZnda 1992 wlis 17 dekembers da mdebareobs saqarTveloSi. banki aris aqciebiT SezRuduli saaqcio sazogadoeba da Seiqmna saqarTveloSi arsebuli regulaciebis Sesabamisad.2009 wels jgufma gamouSva axali aqciebi da amis Semdeg mas ar hyavs erTpirovnulad makontrolirebeli mewile. 2012, 2011 da 2010 wlis 31 dekembers aqcionerTa struqtura mflobelobis wilis mixedviT Semdegia:

aqcionerebi

2012 wlis 31

dekemberi wilis

mflobeloba,%

2011 wlis 31

dekemberi wilis

mflobeloba,%

2010 wlis 31

dekemberi wilis

mflobeloba,%

saerTaSoriso finansuri korporacia 20% 20% 20%evropis rekonstruqciisa da ganviTarebis banki 20% 20% 20%Sps Tibisi holdingi 20% 21% 21%Deutsche Investitions und Entwicklungsgesellschaft MBH 12% 11% 11%Liquid Crystal International N.V. LLC 7% 7% 7%fizikuri pirebi 7% 8% 8%JPMorgan Chase Bank 5% 5% 5%Ashmore Cayman SPC 4% 5% 5%Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 5% 3% 3%

sul 100% 100% 100%

ZiriTadi saqmianoba. bankis ZiriTadi biznes saqmianobaa universaluri sabanko operaciebis ganxorcieleba, romelic moicavs korporatiul, mcire da saSualo sawarmoebis, sacalo da mikro operaciebs saqarTveloSi. banki moqmedebs saqarTvelos erovnuli bankis (`seb”) mier gacemuli sabanko saqmianobis generaluri licenziis Sesabamisad 1993 wlis 20 ianvridan..

banks aqvs 13 (2011: 13; 2010:13) filiali da 45 (2011: 37; 2010: 32) momsaxurebis centri saqarTveloSi. 2012 wlis 31 dekembrisTvis banks hyavda 2,705 TanamSromeli (2011: 2598 TanamSromeli; 2010: 2,291 TanamSromeli). banki aris saqarTvelosa da azerbaijanSi registrirebul kompaniaTa jgufis (`jgufi”) mSobeli banki, romelTa ZiriTadi saqmianobaa korporatiuli da fizikuri klientebisTvis sabanko, salicenzio, sabrokero, sabaraTe momsaxurebebis gaweva. jgufSi Semaval kompaniaTa sia warmodgenilia SeniSvnaSi 2. banki aris jgufis mTavari saoperacio erTeuli da moicavs jgufis ZiriTad saqmianobas. registrirebuli misamarTi da saqmianobis adgili. bankis registrirebuli misamarTi da saqmianobis adgilia: saqarTvelo, Tbilisis 0102, marjaniSvilis q. 7.

saprezentacio (warmosadgeni) valuta. winamdebare konsolidirebuli finansuri angariSgebebi warmodgenilia aTasobiT qarTul larSi, Tu sxvagvarad ar aris miTiTebuli.

7


3 mniSvnelovani saaRricxvo politikis mimoxilva

momzadebis safuZveli. winamdebare konsolidirebuli finansuri angariSgebebi momzadebulia finansuri angariSgebis saerTaSoriso standartebis Sesabamisad (`fass~) arsebuli Sefasebis wesebis Sesabamisad, romlebic Seicvala Senobebis, gasayidad arsebuli finansuri aqtivebis, samarTlian Rirebulebaze dafuZnebuli finansuri instrumentebis da SeZenis TariRisTvis maTi samarTliani RirebulebiT Sefasebul biznes kombinaciaSi SeZenili identificirebuli aqtivebis da aRebuli valdebulebebis Tavdapirveli aRiarebis da mogeba-zaralis mixedviT samarTliani Rirebulebis Sesabamisad dayofili finansuri instrumentebis Sesabamisad. winamdebare konsolidirebuli finansuri angariSgebebis momzadebisas gamoyenebuli ZiriTadi saaRricxvo politika warmodgenilia qvemoT. es wesebi mudmivad gamoiyeneboda yvela warmodgenili periodis mimarT, Tu sxvagvarad ar aris miTiTebuli (ixileT SeniSvna 3) konsolidirebuli finansuri angariSgebebi. Svilobili kompaniebi aris is kompaniebi da sawarmoebi, romelSic jgufs pirdapir an arapirdapir aqvs naxevarze meti xmis uflebis mqone wili, an sxvagvarad aqvs uflebamosileba marTos sargebelis momtani finansuri da saoperacio wesebi. arsebuli da moqmedi potenciuri xmis ufleba, romelic amJamad gamoiyeneba an amJamad eqvemdebareba cvlilebas, gaTvaliswinebulia imis Sefasebisas akontrolebs Tu ara jgufi meore obieqts. Svilobili kompaniebi dajgufebulia jgufisTvis kontrolis gadacemis TariRidan (SeZenis TariRi), da tovebs jgufs kontrolis Sewyvetis TariRidan. konsolidirebuli finansuri angariSgebebi moicavs Semdeg mTavar Svilobil kompaniebs:

Svilobili kompania

2012 wlis 31

dekemberi

wilis mflobelob

a,%

2011 wlis 31

dekemberi

wilis mflobelob

a,%

2010 wlis 31

dekemberi

wilis mflobelob

a,%

qveyana registraciis an SeZeni

s TariRi

dargi

ss Tibisi lizingi 89.53% 89.53% 89.53%saqarTvel

o 2003 lizingi

Sps Tibisi krediti 75% 75% 75%Aazerbaij

ani 2008

arasabanko sakredito

instituti

Sps Tibisi brokeri 100% 100% 100%saqarTvel

o 1999 Bsabrokeross gaerTianebuli finansuri korporacia 93.32% 93.32% 93.32%

saqarTvelo 1997

baraTis damuSaveba

ss uZravi qonebis marTvis fondi 100% 100% 100%

saqarTvelo 2010

uZravi qonebis marTva

Sps sabanko sistemismomsaxurebis kompania 100% 100% 100%

saqarTvelo 2009

momsaxureba

Sps Tibisi fei 100% 100% 100%saqarTvel

o 2009 damuSaveba

Sps Tibisi investi 100% 100% - israeli 2011

sazogadoebasTan

urTierToba da

marketingiss banki konstanta 83.85% 83.3% -

saqarTvelo 2011

finansuri instituti

aRricxvis Sesyidvis meTodi gamoiyeneba Svilobili kompaniebis SeZenasTan dakavSirebuli angariSgebisTvis. SeZenili identificirebuli aqtivebi da valdebulebebi da biznesis gaerTianebaSi aRebuli gauTvaliswinebeli valdebulebebi izomeba SeZenis TariRisTvis arsebuli maTi samarTliani RirebulebiT, nebismieri arasakontrolo wilis moculobis miuxedavad.

2. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)

8


jgufi afasebs arasakontrolo wils, romelic warmoadgens arsebuli mflobelobis wils da uflebamosilebas aniWebs mflobels miiRos wminda aqtivebis proporciuli wili likvidaciis SemTxvevaSi operaciebis mixedviT, an: (a) samarTliani RirebulebiT, an (b) SesaZeni kompaniis wminda aqtivebis arasakontrolo wilis proporciuli wilis saxiT. arasakontrolo wilebi, romlebic ar warmoadgens arsebuli mflobelobis wilebs, izomeba samarTlini RirebulebiT. gudvili izomeba SesaZeni kompaniisTvis gadacemuli mTliani uzrunvelyofidan SeZenili kompaniis wminda aqtivebis daqviTviT, SeZenil kompaniaSi arasakontrolo wilis moculobiT da SeZenis TariRamde myisierad flobil SeZenil kompaniaSi wilis samarTlini RirebulebiT. nebismieri uaryofiTi Tanxa (`uaryofiTi gudvili”) aRiarebulia mogeba-zaralSi, mas Semdeg, rac xelmZRvaneloba xelaxla Seafasebs gamoavlina Tu ara man yvela SeZenili aqtivi da yvela valdebuleba da aRebuli gauTvaliswinebeli valdebulebebi, da ganixilavs maTi Sefasebis siswores. SesaZeni kompaniisTvis gadaricxuli uzrunvelyofa izomeba daTmobili aqtivebis, gacemuli wilobrivi instrumentebis da warmoqmnili an aRebuli valdebulebebis samarTliani RirebulebiT, maT Soris pirobiTi uzrunvelyofidan aqtivebis an valdebulebebis samarTliani RirebulebiT, magram gamoricxavs SeZenasTan dakavSirebul xarjebs, rogoricaa sakonsultacio, iuridiuli, SefsebiTi da msgavsi profesiuli momsaxurebebi. wilobrivi instrumentebis gacemasTan dakavSirebuli operaciebis xarjebi iqviTeba kapitalidan; valis gacemasTan dakavSirebiT warmoqmnili operaciebis xarjebi iqviTeba misi sabalanso Rirebulebidan da SeZenasTan dakavSirebuli yvela sxva operaciebis xarji gaweulia. jgufSi Semaval kompaniaTa Soris operaciebi, naSTebi da jgufis kompaniebs Soris operaciebze ararealizebuli mogebebi iqviTeba; ararelizebuli danakargebi aseve iqviTeba, Tu xarjebis amoReba SeuZlebelia. banki da yvela misi Svilobili kompania iyenebs erTian saaRricxvo politikas. arasakontrolo wili aris Svilobili kompaniis saboloo Sedegis an kapitalis nawili mikuTvnebuli wilebs, romelsac pirdapir an arapirdapir ar flobs banki. arasakontrolo wili warmoadgens jgufis kapitalis calke komponents. organizaciebi, romelSic jgufi flobs xmis uflebebis 50%-ze mets, magram romelTa operaciebic umniSvneloa jgufis finansur angariSgebebSi, rogorc mTliani ar aris konsolidirebuli. UFC International Limited ar aris konsolidirebuli. Svilobili kompaniebis, gaerTianebebis an erToblivi sawarmoebis gasxviseba. roca jgufs aRar aqvs kontroli an mniSvnelovani gavlena, sawarmoSi arsebuli nebismeri SenarCunebuli wili xelaxla izomeba mis samarTlian RirebulebasTan mimarTebaSi, mogeba-zaralSi aRirebuli sabalanso RirebulebaSi cvlilebis gaTvaliswinebiT. samarTliani Rirebuleba aris gaerTianebis, erToblivi sawarmos an finansuri aqtivis SenarCunebuli wilis Semdgom aRricxvasTan dakavSirebuli Tavdapirveli sabalanso Rirebuleba. garda amisa, aRniSnul sawarmosTan dakavSirebiT mTlian SemosavalSi adre aRiarebuli nebismieri Tanxa niSnavs TiTqosda jgufma pirdapir gaasxvisa dakavSirebuli aqtivebi an valdebulebebi. es SeiZleba niSnavde imas, rom sxva mTlian SemosavalSi adre aRiarebuli Tanxa xelaxla gamoiyeneba mogeba-zaralis mimarT. Tu gaerTianebaSi sakuTrebis wili mcirdeba, magram mniSvnelovani gavlena SenarCunebulia, mxolod sxva mTlian SemosavalSi adre aRiarebuli Tanxebis proporciuli wili xelaxla iqneba klasificirebuli mogeba-zaralSi, Tu SesaZlebelia.finansuri instrumentebi –gazomvis mTavari pirobebi. TavianTi klasifikaciidan gamomdinare finansuri instrumentebi warmodgenilia samarTliani RirebulebiT, TviTRirebulebiT an amortizebuli RirebulebiT, rogorc es qvmoTaa warmodgenili. samarTliani Rirebuleba aris Tanxa, romelzec aqtivi SeiZleba gaicvalos, an gadaxdil iqnas valdebuleba informirebul, msurvel mxareebs Soris komerciul operaciaSi. samarTliani Rirebuleba aris finansuri aqtivebis mimdinare myidvelis fasi da finansuri valdebulebebis mimdinare gamyidvelis fasi, romelic kvotirebulia aqtiur bazarze. kompensacias daqvemdebarebuli sabazro riskebis mqone aqtivebsa da valdebulebebTan dakavSirebiT, jgufs SeuZlia sakompensacio riskis poziciebis samarTliani Rirebulebis gansazRvris safuZvlad gamoiyenos saSualo sabazro fasebi da gamoiyenos gamyidvelis an myidvelis fasi sufTa Ria poziciis mimarT saWiroebis SemTxvevaSi. finansuri instrumenti iTvleba aqtiur bazarze kvotirebulad, Tu kvotirebuli fasebi yovelTvis warmodgenilia savaluto an sxva dawesebulebebis mier da es fasebi warmoadgens komerciul safuZvelze faqtobriv da regularul sabazro operaciebs.

9


2 mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)

Sefasebis meTodebi, rogoricaa diskontirebuli fulis nakadebis modelebi an bolo dros komerciul operaciebze dafuZnebuli modelebi an investiciebis mimRebebis finansuri monacemebis anazRaureba gamoiyeneba garkveuli finansuri instrumentebis mimarT, romlisTvisac xelmiuwvdomelia ucxouri sabazro fasebis informacia. Sefasebis meTodebi SeiZleba moiTxovdes sayuradRebo sabazro monacemebiT gaumyarebel varaudebs. maTi warmodgena xdeba winamdebare konsolidirebul finansur angariSgebebSi, Tu gonivrulad arsebuli alternatiuli variantis mimarT nebismieri aseTi varaudis cvlileba gamoiwvevs mniSvnelovnad gansxvavebul mogebas, Semosavals, mTlian aqtivebs an mTlian valdebulebebs. TviTRirebuleba aris gadaxdili fuli an fulis ekvivalentebi an SeZenis dros aqtivis SesaZenad micemuli sxva anazRaurebis samarTliani Rirebuleba da moicavs saoperacio xarjebs. TviTRirebulebiT Sefaseba gamoiyeneba mxolod kompaniaSi wilis damadasturebel dokumentebSi warmodgenili investiciebis mimarT, romlebsac ar aqvT kvotirebuli sabazro fasi, romlis samarTliani Rirebuleba ver gaizomeba saimedod da dakavSirebuli warmoebulebi unda daregulirdes kompaniaSi aseTi arakvotirebuli wilis damadasturebeli dokumentis miwodebiT. ixileT SeniSvna 9. tranzaqciuli danaxarjebi aris zRvruli xarjebi, romlebic pirdapir mimarTulia finansuri instrumentebis SeZenaze, gacemasa an gasxvisebaze. zRvruli xarji aris xarji, romelic ar warmoiqmneboda Tuki ar ganxorcieldeboda operacia. saoperacio xarjebi moicavs agentebisTvis (maT Soris TanamSromlebisTvis, romlebic moqmedeben rogorc gamyidveli agentebi) konsultantebisTvis, brokerebisa da dilerebisTvis gadaxdil anazRaurebas an sakomisios, romelic gansazRvrulia maregulirebeli saagentoebis da fasiani qaRaldebis birJebis mier, da sakuTrebis gadacemisTvis gansazRvrul gadasaxadebsa da baJs. saoperacio xarjebi ar moicavs savalo premiebs an valebis diskontebs, finansur xarjebs an Sida administraciul an flobasTan dakavSirebul xarjebs. amortizebuli Rirebuleba aris Tanxa, romliTac finansuri instrumenti aRiarebuli iyo Tavdapirveli aRiarebis TariRisTvis, gamoklebuli nebismieri sesxis Ziri Tanxis dasafarad gadaxdebi, plius daricxuli procenti, xolo finansur aqtivebTan mimarTebaSi gamoklebuli gaufasurebiT gamowveuli zaralis nebismieri Camowera. daricxuli procenti moicavs Tavdapirveli aRiarebiT gadavadebul saoperacio xarjebs da nebismieri premiis an gadasaxdeli Tanxis diskontis amortizacias, efeqturi saprocento ganakveTis meTodis gamoyenebiT. daricxuli procentidan Semosavali da daricxuli procentis gadaxdaze danaxarji, romelic moicavs rogorc daricxvis kupons, saamortizacio diskonts an premias (warmoqmnisTanave gadavadebuli gadasaxadebis CaTvliT, Tuki aris), ar aris warmodgenili calke da Setanilia finansuri mdgomareobis konsolidirebul angariSgebaSi dakavSirebuli punqtebis sabalanso RirebulebaSi. efeqturi saprocento ganakveTis meTodi aris procentidan Semosavlis an saprocento xarjis Sesabamis periodze ganawilebis meTodi, raTa miRweul iqnas mudmivi saprocento ganakveTi (efeqturi saprocento ganakveTi) sabalanso RirebulebaSi. efeqturi saprocento ganakveTi aris ganakveTi, romelic zustad axdens Sefasebuli momavali naRdi angariSsworebis an fuladi Semosulobebis (maT Soris sakredito danakargebis) finansuri instrumentis sufTa sabalanso RirebulebaSi diskontirebas finansuri instrumentebis momsaxurebis savaraudo vadaSi an ufro mokle periodSi. efeqturi saprocento ganakveTi amcirebs sxvadasxva saprocento instrumentebis fulis nakadebs momdevno fasebis gadaxedvis TariRamde, garda premiisa an diskontisa, romelic asaxavs instrumentSi miTiTebul mcocav ganakveTze gavrcelebul kredits, an sxva cvladebs, romlebic ar Seesabameba sabazro ganakveTebs. aseTi premiebi an diskontebi amortizebulia instrumentis mTeli darCenili sasicocxlo vadis ganmavlobaSi. dRevandeli Rirebulebis gaTvlebi moicavs kontraqtis mxreebs Soris yvela gadaxdil an miRebul gadasaxads, romlebic warmoadgens efeqturi saprocento ganakveTis ganuyofel nawils (ixileT Semosavlis da danaxarjis aRiarebis politika).

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2. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)

finansuri instrumentebis Tavdapirveli aRiareba. savaWro fasiani qaRaldebi, warmoebulebi da sxva finansuri instrumentebis samarTliani RirebulebiT mogeba an zarali Tavdapirvelad daregistrirebulia samarTliani RirebulebiT. yvela sxva finansuri instrumenti Tavdapirvelad registrirebulia samarTliani RirebulebiT plius saoperacio xarjebi. Tavdapirveli aRiarebisas samarTliani Rirebulebis saukeTeso mtkicebulebaa garigebis fasi. Tavdapirveli aRiarebidan mogeba an zarali aRiardeba mxolod maSin, Tu arsebobs sxvaoba samarTlian Rirebulebasa da garigebis fass Soris, rac SeiZleba dadasturdes imave instrumentSi sxva dakvirvebas daqvemdebarebuli mimdinare sabazro operaciebiT an Sefasebis meTodiT, romelic moicavs mxolod dakvirvebas daqvemdebarebuli bazrebidan monacemebs. im finansuri aqtivebis yvela Sesyidva da gayidva, romlebic moiTxovs regulaciiT an sabazro konversiiT dadgenil vadebSi miwodebas (`regularuli wesiT” Sesyidvebi da gayidvebi) registrirebulia garigebis dRes, romel dResac, jgufi finansuri aqtivis miwodebis valdebulebas iRebs. yvela sxva Sesyidvis aRiareba xdeba maSin, roca sawarmo xdeba instrumentis sakontraqto debulebebis nawili. finansuri aqtivebis aRiarebis gauqmeba. jgufi auqmebs finansuri aqtivebis aRiarebas, roca (a) aqtivebi gamosyidulia an aqtivebidan fulad nakadebze uflebebi sxvagvarad Sewydeba, an (b) jgufma gadasca finansuri aqtivebidan fulad nakadebze uflebebi an Sevida sakvalifikacio gamtar garigebaSi, romlis drosac (i) aseve ganaxorciela aqtivebis mflobelobiT gamowveuli arsebiTad yvela riskisa da sargebelis gadacema an (ii) ar ganaxorciela mflobelobasTan dakavSirebuli arsebiTad yvela riskis da sargeblis arc gadacema da arc SenarCuneba, garda kontrolis uflebis SenarCunebisa. kontrolis uflebis SenarCuneba xdeba, Tu kontragents ar aqvs praqtikuli SesaZlebloba mihyidos aqtivi mTlianad kavSirSi ar myof mesame mxares gayidvebze damatebiTi SezRudvebis dawesebis gareSe. fuli da fulis ekvivalentebi. fuli da fulis ekvivalentebi aris punqtebi, romlebic iolad konvertirdeba arsebul valutebs Sorisda romlebic eqvemdebareba Rirebulebis cvlilebis umniSvnelo risks. fuli da fulis ekvivalentebi moicavs salaroSi fuladi saxsrebis naSTs, saqarTvelos erovnuli bankidan (seb) misaReb saxsrebs savaldebulo rezervebis gamoklebiT, yvela bankTaSoris ganTavsebas da bankTaSoris debitorul davalianebas sam Tveze naklebi Tavdapirveli dafarvis vadiT. sam Tveze meti periodiT dabandebuli saxsrebi ar Sedis fulsa da fulis ekvivalentebSi. fuli da fulis ekvivalentebi aRiricxeba amortizebuli RirebulebiT. savaldebulo fuladi saxsrebisaqarTvelos erovnul bankSi. savaldebulo fuladi saxsrebis saqarTvelos erovnul bankSi aRiricxeba amortizebuli RirebulebiT da warmoadgens savaldebulo sarezervo depozitebs, romlebic ar gamoiyeneba jgufis yoveldRiuri operaciebis dasafinanseblad da amitom fulis nakadebis konsolidirebul angariSebTan dakavSirebiT ar iTvleba fulisa da fulis ekvivalentebis nawilad.

gasayidad flobili sainvesticio fasiani qaRaldebi. amgvari klasifikacia moicavs sainvesticio fasian qaRaldebs, romlis flobasac jgufi drois garkveuli periodiT apirebs da romelic SeiZleba gaiyidos likvidurobis an saprocento ganakveTebSi, gacvliT kursaa an kapitalis fasebSi cvlilebis moTxovnis sapasuxod. jgufi axdens investiciebis gasayidad flobilad klasifikacias Sesyidvis dros.

gasayidad arsebuli sainvesticio fasiani qaRaldebi warmodgenilia samarTliani RirebulebiT. savalo valdebulebebis saxiT gasayidad arsebuli fasian qaRaldebze procentidan Semosavali gaangariSdeba efeqturi saprocento ganakveTis meTodis gamoyenebiT da aRiarebulia wlis mogebasa an zaralSi. gasayidad arsebul wilobriv instrumentebze dividendebi aRiarebulia wlis mogebasa an zaralSi, roca jgufis ufleba miiRos gadaxdili Tanxa ganisazRvreba da SesaZlebeli gaxdeba dividendebis miReba. samarTlian RirebulebaSi cvlilebis yvela sxva elementi gadaideba kapitalSi, sanam investiciis aRiareba ar gauqmdeba an Semcirdeba, da aseT SemTxvevaSi

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kumulatiuri mogeba an zarali aRiricxeba kapitalidan mogebasa an zaralSi. TviTRirebulebis Semcirebidan zarali aRiarebulia mogebasa an zaralSi, roca is warmoiqmneba erTi an meti movlenis (`zaralis dadgomis SemTxveva”) Sedegad, romelic moxdeba gasayidad arsebuli sainvesticio fasiani qaRaldebis Tavdapirveli aRiarebis Semdeg. wilobriv fasian qaRaldebSi mis Rirebulebaze qvemoT samarTliani RirebulebaSi mniSvnelovani an xangrZlivi Semcireba aris misi gaufasurebis indikatori. gaufasurebis Sedegad kumulatiuri zarali – romelic izomeba SeZenis Rirebulebasa da arsebul samarTlian Rirebulebas Soris sxvaobiT, gamoklebuli adre aRiarebul aqtivze mogebasa an zaralSi nebismieri gaufasurebiT gamowveuli zarali - kapitalidan aRiricxeba da aRiarebulia mogebasa an zaralSi. wilobriv instrumentTan dakavSirebuli gaufasurebiT gamowveuli zarali ar brundeba mogeba-zaralis punqtis saSualebiT. Tu Semdgom periodSi, gasayidad arsebulis saxiT Sefasebuli wilobrivi instrumentis samarTliani Rirebuleba gaizrdeba. zrda SeiZleba obieqturad dakavSirebuli iyos mogebasa an zaralSi aRiarebul gaufasurebiT gamowveul zaralis Semdeg warmoqmnil movlenasTan, gaufasurebiT gamowveuli zarali Seicvleba mogebiT aRniSnul wels.dafarvis vadamde flobili sainvesticio fasiani qaRaldebi. es klasifikacia moicavs kvotirebul arawarmoebul finansur aqtivebs, romlebic ar warmoadgenen warmoebul finansur instrumentebs da gaaCniaT fiqsirebuli an gansazRvradi dafarvebis grafiki da fiqsirebuli vada, da klasificirdebian rogorc dafarvis vadamde flobili fasiani qaRaldebi, rodesac jgufs Seswevs maTi vadamde flobis unari. xelmZRvaneloba axdens dafarvis vadamde flobil sainvesticio fasiani qaRaldebis klasifikacias maTi Tavdapirveli aRiarebiT da axdens am klasifikaciis saTanadoobis gadafasebas TviToeuli saangariSo periodis dasrulebisas. dafarvis vadamde flobili sainvesticio fasiani qaRaldebi aRiricxeba amortizebuli RirebulebiT. saxsrebi sxva bankebSi. sxva bankebSi saxsrebi fiqsirdeba maSin, roca jgufi avansad gascems Tanxas partnior bankebze, romelTa Tavdapirveli dafarvis vada sam Tveze metia da ar aqvs fiqsirebul an dadgenil vadebSi dasafari arakvotirebuli ara-warmoebuli debitoruli davalianebis sxvaze gadacemis ganzraxva. sxva bankebSi saxsrebi aRricxulia amortizebuli RirebulebiT.

klientebze gacemuli sesxebi da avansebi. klientebze gacemuli sesxebi da avansebi registrirdeba, roca jgufi avansad gascems Tanxas klientisgan fiqsirebul an dadgenil vadebSi dasafari arakvotirebuli ara-warmoebuli debitoruli davalianebis Sesyidvis an Seqmnis mizniT da ar aqvs debitoruli davalinebebi gadacemis ganzraxva. klientebisTvis gadasaxdeli sesxebi da avansebi aRiricxeba amortizebuli RirebulebiT.

Tu gaufasurebeli finansuri aqtivebi xelxala gadaecema da am gadacemis pirobebi arsebiTad gansxvavdeba adrindeli pirobebisgan, axali aqtivi Tavdapirvelad aRiardeba samarTliani RirebulebiT.

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amortizebuli RirebulebiT aRricxuli finansuri aqtivebis gaufasureba. gaufasurebiT gamowveuli zarali aRiarebulia mogeb-zaralSi, roca is warmoiqmneba erTi an meti movlenis (`zaralis dadgomis SemTxveva”) Sedegad, romelsac adgili aqvs finansuri aqtivis Tavdapirveli aRiarebis Semdeg da romelic gavlenas axdens finansuri aqtivis an finansuri aqtivebis jgufis Sefasebuli momavali fuladi nakadebis Tanxasa da vadebze, romelic SeiZleba saimedod Sefasdes. Tu jgufi gadawyvets, rom ar arsebobs obieqturi mtkicebuleba, rom mniSvnelovnad an umniSvnelod gaufasurda individualurad Sefasebuli finansuri aqtivi, mas Sehyavs aRniSnuli aqtivi msgavsi sakredito riskis mqone finansuri aqtivebis jgufSi da erToblivad afasebs maT gaufasurebas. mTavari faqtorebi imisa, Tvlis jgufi finansur aqtivs gaufasurebulad Tu ara, aris misi dagvianebuli statusi da dakavSirebuli uzrunvelyofis (Tuki aris) realizebis SesaZlebloba. imis gansazRvrisTvis, rom arsebobs obieqturi mtkicebuleba, rom adgili aqvs gaufasurebiT gamwveul zarals, aseve gamoiyeneba qvemoT warmodgenili mTavari kriteriumebi:

- nebismieri gadasaxdeli nawili dagvianebulia da dagvianebiT gadaxda ar miekuTvneba angariSsworebis sistemebiT gamowveul dagvianebas;

- msesxebls aqvs mniSvnelovani finansuri sirTuleebi, rac dadasturebulia jgufis mier mopovebuli msesxebelis Sesaxeb finansuri informaciiT;

- msesxebeli eqvemdebareba gakotrebas an ganicdis finansur reorganizacias; - msesxebelis gadaxdis unarianobaSi aris uaryofiTi saxis cvlileba, romelic

gamowveulia msesxebelze gavlenis mqone qveynis an adgilobriv ekonomikur pirobebSi cvlilebebis Sedegad; an

- uzrunvelyofis Rirebuleba mniSvnelovnad Semcirda sabazro pirobebis gauaresebis Sedegad.

gaufasurebis koleqtiurad Sefasebis mizniT, finansuri aqtivebi dajgufebulia msgavsi sakredito riskebis maxasiaTeblebis mixedviT. aRniSnuli maxasiaTeblebi, warmoadgenen ra movalis unaris indikators gadaixadon yvela gadasaxdeli Tanxa Sefasebuli aqtivebis sakontraqto pirobebis Sesabamisad, Seesabameba jgufTan an aseT aqtivebTan dakavSirebul momavali fuladi nakadebis Sefasebas.im finansuri aqtivebis jgufSi momavali fuladi nakadebi, romelTa gaufasureba erToblivad fasdeba, gaangariSdeba Zveli danakargebis da gadavadebuli gadasaxdeli Tanxebis warmatebiT dafarvis safuZvelze. arsebuli gamocdileba regulirdeba dakvirvebas daqvemdebarebuli arsebuli monacemebis safuZvelze, romlis mizania im arsebuli pirobebis gavlenis asaxva, romelic gavlenas ar axdenda warsulSi, da im warsuli garemoebebis gavlenisgan gaTavisufleba, romelic amJamad ar arsebobs. Tu amortizebuli RirebulebiT aRricxuli gaufasurebuli finansuri aqtivebis pirobebi gadaixedeba an sxvagvarad Seicvleba msesxebelis an emitentis finansuri sirTuleebis gamo, gaufasureba izomeba pirobebis Secvlamde Tavdapirveli efeqturi saprocento ganakveTis gamoyenebiT. gaufasurebiT gamowveuli zarali yovelTvis aRiarebulia Sesafasebeli rezervebis angariSSi, raTa aqtivis sabalanso Rirebuleba Semcirdes aqtivis Tavdapirveli efeqturi saprocento ganakveTiT diskontrirebul mosalodneli fuladi nakadebis arsebul Rirebulebamde (romelic moicavs momaval sakredito danakargebs, romelic ar warmoqmnila). giraoTi uzrunvelyofili finansuri aqtivis Sefasebuli momavali fuladi nakadebis arsebuli Rirebulebis gaangariSeba asaxavs fulad nakadebs, romelic SeiZleba gamoiwvios giraos gamosyidvis uflebis gauqmebam, gamoklebuli giraos uzrunvelyofis miRebis da gayidvis xarjebi, miuxedavad imisa, giraos gamosyidvis uflebis gauqmeba mosalodenlia Tu ara. Tu momdevno periodSi gaufasurebiT gamowveuli zaralis Tanxa Semcirdeba da es Semcireba obieqturad iqneba dakavSirebuli aseTi gaufasurebis Semdeg warmoqmnil movlenasTan (rogoricaa movalis sakredito reitingSi gaumjobeseba), adre aRiarebuli

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gaufasurebiT gamowveuli zarali gadava mogeba-zaralis nawilSi Sesafasebeli rezervis angariSis koreqtirebis safuZvelze.amoRebis TvalsazrisiT uimedo aqtivebi Camoiwereba dakavSirebuli gaufasurebiT gamowveuli zaralis dafarvis rezervis angariSSi aqtivis dafarvis yvela aucilebeli proceduris dasrulebisa da zaralis Tanxis gansazRvris Semdeg. adre Camowerili Tanxebis Semdgomi dafarva gadadis wlis mogeba–zaralSi gaufasurebiT gamowveuli zaralis angariSSi. giraoSi dasakuTrebuli qoneba. dasakuTrebuli qoneba warmoadgens gadavadebuli sesxebis dasafarad jgufis mier SeZenil arafinansur aqtivebs. es aqtivebi SeZenisas Tavdapirvelad aRiarebulia samarTliani RirebulebiT da Setanilia ZiriTad saSualebebSi, sainvesticio qonebaSi an asxva aqtivebSi arsebul maragebSi maTi xasiaTidan da am aqtivebTan dakavSirebiT jgufis ganzraxvidan gamomdinare. isini xelaxla fasdeba da aRiricxeba am kategoriis aqtivebTan dakavSirebuli saaRricxvo politikis Sesabamisad. kerZod, fasdeba TviTRirebulebasa da wminda sarealizacio Rirebulebas Soris umciresiT.

sakredito xasiaTis valdebulebebi. jgufi iRebs sakredito xasiaTis valdebulebebs, maT Soris akreditivebs da finansur garantiebs. finansuri garantiebi warmoadgens gamouxmob uzrunvelyofas ganxorcieldes gadaxdebi im SemTxvevaSi, Tu klienti ver Seasrulebs mesame mxareebis mimarT mis valdebulebebs. garantiebs aqvT igive sakredito riskebi rac sesxebs. finansuri garantiebi da valdebulebebi Tavdapirvelad aRiardeba maTi samarTliani RirebulebiT, romelic Cveulebriv dasturdeba miRebuli sakomisio TanxebiT. es Tanxa amortizdeba mTeli valdebulebis periodSi wrfivi meTodiT, garda warmoqmnili sesxebis valdebulebebisa, Tu mosalodenlia, rom jgufi Seva konkretul sesxis gacemis SeTanxmebaSi da ar apirebs am sesxis realizacias misi warmoqmnidan mokle xanSi; aseTi sesxis sakomisio gadavadebulia da Setanilia Tavdapirveli aRiarebisas sesxis sabalanso RirebulebaSi. TiToeuli saangariSo periodis bolos, es valdebulebebi fasdeba Semdeg or sidides Soris udidesad: (a) Tanxis araamortizebuli naSTi Tavdapirveli aRiarebisas (b) TiToeuli saangariSo periodis bolos valdebulebis dasafarad saWiro saukeTeso xarjTaRricxviT. gudvili. gudvili warmoadgens gacvlis TariRisTvis SeZenili Svilobili kompaniis an gaerTianebis amocnobadi aqtivebis, valdebulebebis da pirobiTi valdebulebebis myidvelis wilis samarTlian Rirebulebaze meti RirebulebiT SeZenas. Svilobilis SeZenisas warmoqmnili gudvili calke punqtadaa Setanili konsolidirebul finansur angariSgebaSi. gudvili aRricxulia TviTRirebulebas daklebuli dagrovili gaufasurebiT (Tuki aseTi arsebobs). jgufi amowmebs gudvils gaufasurebaze gudvils sul mcire yovelwliurad da roca aris gudvilis gaufasurebis niSnebi. gudvili ganawildeba fuladi saxsrebis generirebis aqtivebSi, an fuladi saxsrebis generirebis aqtivebis jgufSi, romlebic savaraudod sargebels naxaven kompaniebis gaerTianebiT. aseTi erTeulebi an erTeulebis jgufebi warmoadgenen im yvelaze dabal dones, romelzec jgufi amowmebs gudvils da romelic ar aRemateba segments. im fuladi saxsrebis generirebis aqtivebSi operaciis daregulirebidan mogeba an zarali, romelSic ganawilda gudvili, moicavs daregulirebis operaciasTan dakavSirebul gudvilis sabalanso Rirebulebas, romelic zogadad fasdeba daregulirebuli operaciis SedarebiTi Rirebulebis da fuladi saxsrebis generirebis aqtivebis SenarCunebuli nawilis safuZvelze. ZiriTadi saSualebebi. ZiriTadi saSualebebi, garda Senobebisa da mimdinare mSeneblobebisa, miTiTebulia TviTRirebulebiT, gamoklebuli akumulirebuli cveTa da gaufasurebis rezervi (aseTis arsebobis SemTxvevaSi). SeZenili Svilobili kompaniebis ZiriTadi saSualebebis Rirebuleba aris SeZenis TariRisTvis Sefasebuli samarTliani Rirebuleba.

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Tavdapirveli aRiarebis Semdeg miwa, Senobebi da mimdinare mSeneblobebi aRricxulia gadafasebuli RirebulebiT (romelic gadafasebis TariRisTvis aris samarTliani Rirebuleba), gamoklebuli nebismieri Semdgomi cveTa da akumulirebuli gaufasurebiT gamowveuli zarali. gadafasebebi sakmaod xSirad xdeba, rac uzrunvelyofs imas, rom sabalanso Rirebuleba mniSvnelovnad ar gansxvavdeba saangariSo wlis bolos samarTliani Rirebulebisgan. gadafasebis nebismieri metoba kreditdeba kapitalSi CarTuli ZiriTadi saSualebebis gadafasebis rezervze, garda im SemTxvevisa, rodesac xdeba uwin mogeba-zaralis konsolidirebul angariSgebaSi CarTuli Camofasebis Sebruneba. am SemTxvevaSi, mateba aRiardeba mogeba-zaralis konsolidirebul angariSgebaSi. gadafasebis deficiti aRiardeba mogeba-zaralis konsolidirebul angariSgebaSi, garda im SemTxvevisa, rodesac deficiti pirdapir qviTavs imave aqtivze uwin aRiarebul matebas, da gamoiqviTeba ZiriTadi saSualebebis gadafasebis rezervidan. gadafasebuli Senobebis cveTa iricxeba mogeba-zaralis konsolidirebul angariSgebaSi. gadafasebuli qonebis gasxvisebis Semdeg, am konkretul aqtivTan dakavSirebuli gadafasebis rezervi gadadis gaunawilebel mogebaSi. mcire remontisa da teqmomsaxurebis xarjSi aRiareba xdeba maTi warmoqmisTanave. ZiriTadi saSualebebis mTavari nawilebis an komponentebis Secvlis Rirebuleba kapitalizdeba da Secvlili nawili ki Camoiwereba. gaufasurebis SemTxvevaSi, ZiriTadi saSualebebi Camoiwereba maTi ufro maRali gamoyenebis RirebulebiT da samarTliani RirebulebiT, gamoklebuli realizaciis xarjebi. sabalanso Rirebulebis kleba iricxeba mogeba-zaralSi, Tu is aRemateba kapitalSi adre gadafasebul namets. wina wlebSi aRiarebuli aqtivis gaufasurebiT gamowveuli zarali Seicvleba, Tu moxdeba Sebruneba im SefasebaSi, romelic gamoiyeneba aqtivis gamoyenebis RirebulebiT da samarTliani RirebulebiT gansazRvrisTvis, gamoklebuli realizaciis xarjebi.

realizaciidan mogeba da zarali, romelic ganisazRvreba sarealizacio fassa da sabalanso Rirebulebas Soris sxaobiT, aRiardeba mogeba-zaralSi.

cveTa. miwa da mimdinare mSenebloba ar eqvemdebareba cveTas. sxva ZiriTadi saSualebebis cveTa cveTis daricxva xdeba wrfivi meTodiT, ZiriTadi saSualebebis sasargeblo momsaxurebis xangrZlivobis Semdegi maCveneblebis mixedviT:

Senobebi 30 – 50 weli;aveji da mowyobilobebi 5 – 8 weli; kompiuterebi da saofise teqnika 3 – 5 weli;satransporto saSualebebi 4 – 5 weli; sxva aRWurviloba 2 – 8 weli; ijariT aRebuli obieqtis remonti 7 welze naklebi an ijaris vadaze naklebi

aqtivis narCeni Rirebuleba aris Sefasebuli Rirebuleba, romelsac jgufi miiRebs aqtivis gasxvisebiT, realizaciis xarjebis Semdeg, Tu aqtivi ukve Zvelia da aris im mdgomareobaSi, romelSic is unda iyos misi momsaxurebis vadis bolos. aqtivis narCeni Rirebuleba nulia, Tu jgufi apirebs mis gamoyenebas misi momsaxurebis fizikuri vadis bolomde. aqtivebis narCeni Rirebulebis, sasargeblo momsaxurebis xangrZlivobisa da meTodebis gadaxedva da Sesabamisad koreqtireba saWiroebisamebr xdeba yoveli finansuri wlis bolos.

sainvesticio qoneba. sainvesticio qoneba aris jgufis mflobelobaSi arsebuli qoneba saijaro Semosavlis miRebis an kapitalis zrdis mizniT, an orive erTad, da romelic ar aqvs dakavebuli jgufs.

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sainvesticio qoneba warmodgenilia TviTRirebulebiT, gamoklebuli akumulirebuli cveTa da gaufasurebis rezervi, Tu arsebobs aseTi. sainvesticio qoneba amortizdeba wrfivad ocdaaTidan ormocdaaT wlamde mosalodneli eqpluataciis periodis gaTvaliswinebiT. Tu arsebobs raime niSani, rom sainvesticio qoneba SeiZleba gaufasurdes, jgufi gansazRvravs amoRebis savaraudo Tanxas gamosaynebel Rirebulebasa da samarTlian Rirebulebas (realizaciis xarjebis Semdeg) Soris udidesiT. miRebuli saijaro Semosavali aRricxulia sxva saoperacio Semosavlis farglebSi wlis mogeba-zaralSi. Semdgomi danaxarji kapitalizdeba da zrdis aqtivis sabalanso Rirebulebas, mxolod roca navaraudevia, rom danaxarjebTan dakavSirebulia momavali ekonomikuri sargebelis zrda da SesaZlebelia Rirebulebis saimedod Sefaseba. yvela sxva remonti da teqnikuri momsaxureba aRiardeba xarjebSi maTi warmoqmnisTanave. aramaterialuri aqtivebi. jgufis yvela aramaterialur aqtivs aqvs gansazRvruli eqspluataciis vada da ZiriTadad moicavs kapitalizebul kompiuterul programul uzrunvelyofasa da licenziebs.

SeZenili kompiuteruli uzrunvelyofis licenziebi kapitalizdeba konkretuli programuli uzrunvelyofis SeZenasa da gamoyenebasTan dakavSirebiT warmoqmnili xarjebis safuZvelze. kompiuterul uzrunvelyofasTan dakavSirebuli yvela sxva danaxarji e.i. misi teqmomsaxureba, aRiardeba xarjebSi maTi warmoqmnisTanave. aramaterialuri aqtivebi amortizdeba wrfivi meTodis safuZvelze oridan rva wlamde eqspluataciis periodSi.

investiciebi finansur lizingSi. Tu jgufi meijarea ijaraSi, romelic gadascems moijares mflobelobasTan dakavSirebul arsebiTad yvela risks da sargebels, ijariT gacemuli aqtivebi warmodgenilia rogorc finansuri lizingidan misaRebi Tanxebi da aRricxulia momavali saijaro gadasaxadebis arsebuli RirebulebiT. investiciebi finansur lizingSi Tavdapirvelad aRiarebulia dasawyisSi (roca ijaris vada iwyeba) diskontis ganakveTis gamoyenebiT (saijaro xelSekrulebis dasawyisSi da mxareebis mier ijaris mTavari pirobebis Sesrulebis dRes).sxvaoba srul debitorul davalianebasa da arsebul Rirebulebas Soris warmoadgens momavali periodebis finansur Semosavals. es Semosavali aRirdebalizingis vadis periodSi saboloo kursis meTodis gamoyenebiT (dabegvramde), romelic asaxavs mudmiv periodul mogebis normas. ijaris SeTanxmebasa da uzrunvelyofasTan uSualod dakavSirebuli zrdadi danaxarjebi Setanilia finansuri lizingidan misaRebi Tanxebis Tavdapirvel SefasebaSi da amcirebs ijaris vadaSi aRiarebuli Semosavlis moculobas. finansuri Semosavali aRricxulia mogeba-zaralis konsolidirebuli angariSgebis saprocento SemosavalSi.gaufasurebiT gamowveuli zarali aRiarebulia mogeba-zaralSi. is warmoiqmneba erTi an meti movlenisgan (`zaralis warmoqmnis SemTxvevebi”) investiciis Tavdapirveli aRiarebis Semdeg gaufasurebis statusis dasadgenad jgufi iyenebs imave meTodebs, rasac sesxebis SemTxvevaSigaufasurebiT gamowveuli zarali aRiarebulia zaralis Sefasebis angariSSi, raTa debitoriswminda sabalanso Rirebuleba Camoiweros mosalodneli fuladi nakadebis dRevandel Rirebulebamde (romelic gamoricxavs momaval sakredito zarals, romelic ar warmoqmnila) finansuri lizingis diskontirebuli saprocento ganakveTebiT.

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gasayidad arsebuli arasabrunavi aqtivebi. arasabrunavi aqtivebi da sarealizacio jgufebi, romelic SeiZleba moicavdes rogorc sabrunav, aseve arasabrunav aqtivebs, finansuri mdgomareobis konsolidirebul angariSgebebSi klasificirebulia rogorc `gasayidad arsebuli arasabrunavi aqtivebi”, Tu maTi sabalanso Rirebuleba daifareba ZiriTadad gayidvis operaciiT, maT Soris aqtivebis mflobeli Svilobili kompaniis kontrolis dakargviT saangariSo periodis dasrulebis Semdeg Tormeti Tvis ganmavlobaSi. aqtivebi reklasificirdeba, mas Semdeg rac Sesruldeba qvemoT CamoTvlili pirobebi: (a) aqtivebi warmodgenilia dauyovnebeli gayidvisTvis arsebuli mdgomareobiT; (b) jgufis xelmZRvanelobam daamtkica da wamoiwyo aqtiuri programa myidvelis gamosavlenad; (g) aqtivebi aqtiurad mzaddeba gonivrul fasad gayidvisTvis; (d) gayidva mosalodnelia erTi wlis vadaSi da (e) nakleb savaraudoa, rom gayidvis gegmis mniSvnelovani cvlileba ganxorcieldeba an rom gegma gauqmdeba. arasabrunavi aqtivebi an sarealizacio jgufebi, romlebic klasificirdeba rogorc gasayidad arsebuli, mimdinare periodis finansuri mdgomareobis konsolidirebul angariSgebebSi ar aris reklasificirebuli an xelaxla warmodgenili finansuri mdgomareobis SedarebiT konsolidirebul angariSgebebSi, romelSic aisaxeba mimidinare periodis bolos ganxorcielebuli klasifikacia.

sarealizacio jgufi aris, sarealizacio aqtivebis (sabrunavi da arasabrunavi) jgufi, romelTa realizacia moxdeba gayidviT an sxvagvarad, erTad jgufurad erTi operaciiT, da valdebulebebi, romlebic pirdapir ukavSirdeba operaciaSi gadasacem aqtivebs. amaSi Sedis gudvili, Tu sarealizacio jgufi moicavs operacias fuladi saxsrebis generirebis aqtivebSi, romelSic gudvili ganawilda SeZenisas. aramaterialuri aqtivi aris aqtivebi, romlebic moicavs Tanxebs, romlebic savaraudod daifareba an amoRebuli iqneba saangariSo periodis dasrulebis Semdeg Tormet Tveze met vadaSi. Tu reklasifikacia aucilebelia, rogorc sabrunavi aseve arasabrunavi aqtivebis nawili reklasificirebulia.

gasayidad arsebuli sarealizacio aqtivebis jgufebi rogorc mTliani, izomeba maTi sabalanso RirebulebiT da samarTliani RirebulebiT, gamoklebuli gayidvis xarjebi. gasayidad arsebuli ZiriTadi saSualebebi, sainvesticio qoneba da aramaterialuri aqtivebi ar aris gacveTili an amortizebuli. reklasificirebuli arasabrunavi instrumentebi da gadavadebuli gadasaxadebi ar eqvemdebareba maTi sabalanso Rirebulebnamde da samarTlian Rirebulebamde Camoweras, gamoklebuli gayidvis xarjebi.

sarealizacio jgufebTan dakavSirebuli valdebulebebi, romelic gadava sarealizacio operaciaSi, reklasificirdeba da calkea warmodgenili finansuri mdgomareobis konsolidirebul angariSgebaSi.

valdebulebebi sxva bankebis mimarT da sxva nasesxebi saxsrebi. valdebulebebi sxva bankebis mimarT registrirdeba, roca Tanxa an sxva aqtivebi gadaecema jgufs partniori bankebis mier. arawarmoebuli valdebuleba aRricxulia amortizebuli RirebulebiT. Tu jgufi yidulobs Tavis sakuTar vals, is amoRebuli iqneba finansuri mdgomareobis konsolidirebuli angariSgebidan da sxvaoba valdebulebis sabalanso Rirebulebasa da gadaxdil uzrunvelyofas Soris Setanilia valis dafarvis Sedegad warmoqmnil mogebebsa an zaralSi.

klientis angariSebi. klientis angariSebi aris fizikuri pirebis, saxelmwifos an korporatiuli klientebis mimarT arawarmoebuli valdebulebebi da aRricxulia amortizebuli RirebulebiT.

subordinirebul vali. subordinirebuli vali moicavs grZelvadian arawarmoebul valdebulebebs saerTaSoriso finansuri institutebis mimarT da aRricxulia amortizebuli RirebulebiT. subordinirebuli valis gadaxda xorcieldeba yvela sxva kreditoris dakmayofilebis Semdeg likvidaciis SemTxvevaSi da Setanilia bankis `meore rigis kapitalSi”.

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warmoebuli finansuri instrumentebi. warmoebuli finansuri instrumentebi, maT Soris savaluto kontraqtebi, procentuli fiuCersebi, momavali saprocento ganakveTis xelSekrulebebi, savaluto da saprocento svopebi, savaluto da saprocento ofcionebi aRricxulia maTi samarTliani RirebulebiT. valutebis gacvlis mizniT jgufi aseve Sedis depozitebis sakompensacio SeTanxmebaSi Tavis partnior bankebTan. aseTi depozitebi, Tu isini kanonierad gamoyofilia, dajgufebulia da asaxulia angariSSi rogorc erTi warmoebuli finansuri instrumenti (savaluto svopi) neto safuZvelze Tu (i) depozitebi gaxsnilia erTdroulad da erTmaneTis molodinSi, (ii) maT hyavT erTi da igive kontragenti, (iii) arian identuri riskis matareblebi da (iv) ar arsebobs aSkara mizezi operaciebis cal-calke aRsaRricxavad. yvela warmoebuli instrumenti aRricxulia rogorc aqtivi, roca samarTliani Rirebuleba dadebiTia, da rogorc valdebulebebi, roca samarTliani Rirebuleba uaryofiTia. warmoebuli instrumentebis samarTlian RirebulebaSi cvlilebebi midis mogeba-zaralSi. jgufi ar iyenebs hejirebis aRricxvas. sxva finansur instrumentebSi CarTuli warmoebuli finansuri instrumentebi miCneulia calkeul warmoebul finansur instrumentebad da aRricxulia samarTliani RirebulebiT Tu maTi ekonomikuri maxasiaTeblebi da riskebi ar aris pirdapir dakavSirebuli kontraqtSi asaxul monacemebTan.

mogebis gadasaxadebi. mogebis gadasaxadebi warmodgenilia konsolidirebul finansur anagriSgebebSi Sesabamis teritoriebze (sadac banki da misi Svilobili kompaniebi funqcionireben) angariSgebis periodis bolosTvis moqmedi kanonmdeblobis Sesabamisad. mogebis gadasaxadis daricxva/krediti moicavs mimdinare gadasaxads da gadavadebul gadasaxads da aRiarebulia mogeba-zaralis konsolidirebul angariSgebebSi, Tu isini aRiarebuli ar aris uSualod kapitalSi, radgan is ukavSirdeba operaciebs, romlebic aseve aRiarebulia imave an sxva periodSi uSualod kapitalSi.mimdinare gadasaxadi aris Tanxa, romelic savaraudod gadasaxdelia sagadasaxado organoebisTvis an misaRebia maTgan mimdinare da wina periodebis dasabegr mogeba-zaralTan dakavSirebiT. dasabegri mogeba-zarali efuZneba varaudebs, nebadarTulia Tu ara konslidirebuli finansuri angariSgebebis warmodgena Sesabamisi sagadasaxado deklaraciebis Sevsebamde. mogebis gadasaxadis garda sxva gadasaxadebi aRricxulia administraciul da sxva saoperacio xarjebSi.gadavadebuli mogebis gadasaxadi warmodgenilia sabalanso valdebulebebis meTodis gamoyenebiT momavalSi gadatanil sagadasaxado zaralTan dakavSirebiT da dabegvris mizniT aqtivebisa da valdebulebebis moculoba da maTi sabalanso Rirebuleba finansuri angariSgebis warmodgenis mizniT. Tavdapirveli aRiarebis mixedviT, gadavadebuli gadasaxadebi ar aris aRricxuli kompaniebis gaerTinebis garda sxva operaciaSi aqtivis an valdebulebis Tavdapirvel aRiarebisas arsebul droebiT sxvaobis TvalsazrisiT, Tu es operacia, Tavdapirvelad aRricxvisas, gavlenas ar axdens arc aRricxvaze da arc dasabegr mogebaze. gadavadebuli sagadasaxado valdebulebebi ar aris aRricxuli gudvilis Tavdapirvel aRiarebasa da SemdgomSi im gudvils Soris droebiTi gansxvavebis TvalsazrisiT, romelic ar eqvemdebareba gadasaxdis daqviTvas. gadavadebuli sagadasaxado naSTebi izomeba moqmedi an arsebiTad im angariSgebis periodis bolos moqmedi sagadasaxado ganakveTebiT, romlebic savaraudod gamoyenebuli iqneba periodis mimarT, roca droebiTi sxvaobebi Sebrundeba an gamoyenebuli iqneba momavalSi gadatanili sagadasaxado zarali. gadavadebuli sgadasaxado aqtivebi da valdebulebebis neto moculoba Sejamebulia mxolod jgufis individualuri kompaniebis farglebSi. gadavadebuli sagadasaxado aqtivebi daqviTvas daqvemdebarebuli droebiTi sxvaobebisa da momavalSi gadatanili sagadasaxado zaralis TvalsazrisiT aRricxulia mxolod maSin Tu aSkaraa, rom momavali dasabegri mogeba xelmisawvdomi iqneba da SesaZlebeli iqneba misi daqviTvebi.

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gadavadebuli mogebis gadasaxadi warmodgenilia SeZenis Semdeg Svilobili kompaniebis gaunawilebel mogebebze, Tu jgufi ar akontrolebs Svilobili kompaniis sadividendo politikas da aSkaraa, rom sxvaoba ar Sebrundeba dividendebis saSualebSi an sxvagvarad uaxloes momavalSi. gaurkveveli sagadasaxado mdgomareoba. jgufis gaurkveveli sagadasaxado mdgomareoba xelaxla Sefasdeba xelmZRvanelobis mier TiToeuli saangariSo periodis bolos. valdebulebebi aRricxulia mogebis gadasaxadis poziciebTan dakavSirebiT, romlebic xelmZRvanelobis azriT savaraudod ar gamoiwvevs damatebiTi gadasaxadebis dakisrebas, Tu poziciebi sadao ar gaxdeba sagadasaxado organoebis mxridan. aseTi Sefaseba efuZneba saangariSo periodis bolos moqmed sagadasaxado kanonmdeblobis interpretacias da aseT sakiTxebze nebismieri cnobili sasamarTlos an sxva ganCinebas. sauravebTan, procentTan da saSemosavlos garda sxva gadasaxadebTan dakavSirebuli valdebulebebi, aRiarebulia xelmZRvanelobis mier danaxarjebis SefasebaSi, romelic saWiroa saangariSo periodis bolos valdebulebebis dasafarad. Sesrulebis ganatiebi aris kontraqtebi, romlebic uzrunvelyofs kompensacias, Tu meore mxare ver Seasrulebs sakontraqto valdebulebas. aseTi kontraqtebi ar iwvevs sakredito riskis gadacemas. Sesrulebis garantiebi Tavdapirvelad aRiarebulia maTi samarTliani RirebulebiT, romelic Cveulebriv dasturdeba miRebuli mosakreblebis TanxiT. es Tanxa amortizebulia wrfivi meTodis safuZvelze kontraqtis mTeli periodis ganmavlobaSi. TviToeuli saangariSo periodis bolos, Sesrulebis garantiis kontraqtebi fasdeba Semdegis mixedviT (i) Tavdapirveli aRiarebisas Tanxis araamortizebuli naSTi da (ii) im danaxarjebis saukeTeso Sefaseba, romelic aucilebelia diskontirebul arsebul Rirebulebamde kontraqtis dasafarad TviToeuli saangariSo periodis bolos, Tu diskontirebis efeqti mniSvnelovania. banks aqvs sakontraqto ufleba daubrundes Tavis klients im Tanxebis dasafarad, romlebic gadaxdilia Sesrulebis garantii kontraqtis dasaregulireblad, aseTi Tanxebi aRiarebulia rogorc sesxebi da debitoruli davalianebebi. mosalodneli xarjebisa da gadaxdebis rezervi. mosalodneli xarjebisa da gadaxdebis rezervebi aris gaurkveveli vadisa an Tanxis arafinansuri valdebulebebi. maTi dagroveba xdeba, roca jgufs aqvs mimdinare samarTlebrivi an konstruqciuli valdebuleba warsulSi arsebuli movlenebis gamo da aSkaraa, rom valdebulebis Sesasruleblad saWiroa ekonomikuri sargeblebis momcveli resursebis gadineba, da SesaZlebelia valdebulebis moculobis saimedo Sefasebis gakeTeba. saaqcio kapitali. araaucilebeli dividendebiT Cveulebrivi aqciebi klasificirebulia rogorc kapitali. gare xarjebi, pirdapir dakavSirebuli axali aqciebis gamoSvebasTan, sawarmoTa gaerTianebisTvis gamoSvebuli aqciebis garda, aRricxulia rogorc gamoqviTvebi kapitalis Semosavlebidan. gamoSvebuli aqciebis nominalur Rirebulebaze meti nebismieri samarTliani Rirebulebis mqone miRebuli safasuri aRiricxeba, rogorc damatebiT Setanili kapitali. Semosavlisa da xarjebis aRiareba. saprocento Semosavali da xarji aRricxulia yvela savalo instrumentTan dakavSirebiT daricxvis meTodiT efeqturi saprocento meTodis gamoyenebiT. es meTodi, rogorc saprocento Semosavlis an danaxarjis nawili, gadaavadebs kontraqtis mxareebs Soris yvela gadaxdil an miRebul mosakrebels, romelic warmoadgens efeqturi saprocento ganakveTis, saoperacio xarjebis da yvela sxva Senatanis an diskontis ganuyofel nawils. efeqturi saprocento ganakveTis ganuyofeli mosakreblebi moicavs finansuri aqtivis an finansuri valdebulebis warmoqmnisas an SeZenisas bankis mier miRebul an gadaxdil kreditis organizebasTan dakavSirebul sakomisios, magaliTad, kreditunarianobis Sefasebis sakomisio, garantiis an uzrunvelyofis Sefasebis da aRricxvis sakomisio, finansuri instrumentis SeTanxmebis pirobebisa da saoperacio dokumentebis damuSavebis sakomisio. sabazro saprocento ganakveTiT sesxebis gasacemad jgufis mier miRebuli sakomisioebi warmoadgens efeqturi saprocento ganakveTis ganuyofel nawils, Tu aSkaraa, rom jgufi Seva konkretul sakredito SeTanxmebaSi da ar aris mosalodneli rom gacemidan mokle xanSi ar ganaxorcieldeba miRebuli kreditis realizacia. jgufi ar gansazRvravs sakredito valdebulebas rogorc mogeba-zarlSi warmodgenili samarTliani RirebulebiT finansur valdebulebebs.

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roca kreditebis da sxva savalo instrumentebis amoReba saeWvo gaxdeba, isini Camoiwireba mosalodneli fuladi Semosavlebis mimdinare Rirebulebamde da amis Semdeg saprocento Semosavali aRiarebuli iqneba mimdinare Rirebulebis diskontiT aqtivis efeqturi saprocento ganakveTis safuZvelze, romelic gamoiyeneba gaufasurebiT gamowveuli zaralis Sesafaseblad. yvela sxva sakomisio, mosakrebeli da sxva Semosavlisa da danaxarjis punqtebi aRricxulia daricxvis meTodiT im konkretuli operaciis dasrulebaze miTiTebiT, romelic Sefasda faqtobrivi gaweuli momsaxurebis safuZvlze rogorc gasawevi mTliani momsaxurebebis nawili.sakomisioebi da mosakreblebi, romlebic warmoiqmneba mesame mxaresTan dakavSirebiT operaciis SeTanxmebasa an molaparakebaSi monawileobis Sedegad, da romelic exeba kreditebis, aqciebis an sxva fasiani qaRaldebis SeZenas an kompaniebis nasyidobas, da romlebic miiReba aRniSnuli operaciis ganxorcielebis Semdeg, aRiricxeba misi dasrulebisas. portfelTan dakavSirebuli da sxva marTvelobiTi, sakonsultacio da momsaxurebis sakomisioebi aRricxulia moqmedi momsaxurebis kontraqtebis mixedviT, Cveulebriv drois proporciuli nawilis safuZvelze. sainvesticio fondebTan dakavSirebuli aqtivis marTvis sakomisioebi aRricxulia gaweuli momsaxurebis periodis proporciulad. igive principi gamoiyeneba qonebis marTvasTan, finansur dagegmvasa da sadepozito momsaxurebebTan dakavSirebiT, romlebic mudmivad xorcieldeba drois xangrZliv periodSi. ucxour valutis konvertacia. jgufis TviToeuli konsolidirebuli sawarmos funqciuri valuta aris ZiriTadad im ekonomikuri garemos valuta, sadac es sawarmo funqcionirebs. bankis funqciuri valuta da jgufis warmodgenili valuta aris saqarTvelos erovnuli valuta, lari. fuladi aqtivebi da valdebulebebi konvertirdeba TviToeuli sawarmos funqcionaluri valutaSi Sesabamis saangariSo periodSi im teritoriebze arsebuli oficialuri gacvliTi kursiT, sadac banki da misi Svilobili kompaniebi moqmedeben. savaluto operaciebiT da fuladi aqtivebisa da valdebulebebis TviToeuli sawarmos funqcionalur valutaSi wlis bolos oficialuri gacvliTi kursiT konvertaciiT gamowveuli mogeba da zarali aRiarebulia mogeba-zaralSi. wlis bolos arsebuli kursiT konvertacia ar gamoiyneba arafuladi punqtebis, maT Soris kapitalSi investiciebis mimarT. gacvliTi kursis cvlilebis gavlena saaqcionero fasiani qaRaldebis samarTlian Rirebulebaze aRricxulia rogorc samarTliani RirebulebiT mogeba-zaralis nawili. jgufis TviToeuli sawarmos Sedegebi da finansuri mdgomareoba (romelTa funqcionaluri valuta ar aris hiperinflaciuri ekonomikis mqone qveynis valuta) warmodgenilia saprezentacio valutaSi Semdegnairad:

(i) warmodgenil finansur mdgomareobasTan dakavSirebuli TviToeuli aqtivi da valdebuleba konvertirdeba Sesabamisi saangariSo periodis bolos arsebuli kursiT;

(ii) Semosavali da danaxarji konvertirdeba saSualo gacvliTi kursiT (Tu es saSualo ar aris operaciis TariRebisas moqmedi kursebis kumulatiuri efeqtis gonivruli miaxloebiTi maCvenebeli, romel SemTxvevaSic Semosavali da danaxarji konvertirdeba operaciebis ganxorcielebis dRes);

(iii) kapitalis komponentebi konvertirdeba istoriuli kursoT; da

(iv) yvela miRebuli sakurso sxvaoba aRiarebulia sxva srul mogebaSi. Tu Svilobili kompaniis realizeba xdeba gayidvis, likvidaciis, saaqcio kapitalis gadaxdiT an aRniSnuli sawarmos mTlianad an misi nawilis mitovebis gziT, kapitalSi gadavadebuli savaluto kursis sxvaoba reklasificirdeba mogeba-zaralSi.

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gudvilisa da samarTliani Rirebulebis regulireba, romelic warmoiqmneba ucxouri sawarmos SeZenisas, miiCneva ucxouri sawarmos aqtivebad da valdebulebebad da konvertireba operaciis dasrulebis dRes. 2012 wlis 31 dekembers ucxouri valutis naSTebisTvis gamoyenebuli saboloo gacvliTi kursi iyo 1 aSSd = 1.6567 lari (2011: 1 aSSd = 1.6703 lari ; 2010: 1 aSSd = 1.7728 lari); 1 evro = G2.1825 lari (2011: 1 evro = 2.1614 lari; 2010: 1 evro = 2.3500 lari). kompensireba. finansuri aqtivebi da valdebulebebi gaqviTulad aRiricxeba finansuri mdgomareobis konsolidirebul angariSgebaSi mxolod maSin, roca arsebobs Tanxebis gaqviTvis kanonieri ufleba, da arsebobs ganzraxva moxdes urTierTCaricxva an moxdes aqtivis realizeba da valdebulebis daregulireba erTdroulad. personalis xarjebi da dakavSirebuli Senatanebi. xelfasebi, sargoebi, anazRaurebadi wliuri Svebuleba da avadmyofobis gamo Svebuleba, bonusebi da arafuladi sargebeli dairicxeba im wels, romel welsac gaweuli iqna Sesabamisi momsaxurebebi jgufis TanamSromlebis mier. sufTa mogeba erT aqciaze. erT aqciaze sufTa mogeba gamoiTvleba bankis mflobelebisTvis mikuTvnebuli mogeba-zaralis saangariSo wlis ganmavlobaSi arsebuli monawil aqciebis Sewonil saSualoze gayofiT.

finansur angariSgebaSi segmentebis mixedviT maCvenebelebis warmodgena. saoperacio segmentebi aRricxulia jgufis mTavari moqmedi gadawyvtilebis mimRebisTvis wardgenili Sida angariSgebis Sesabamisi wesiT. segmentebi, romelTa Semosavlebi, Sedegi an aqtivebi warmoadgens yvela segmentis aT an met procents, aRricxulia calke. wilobrivi instrumenti. aqciaze dafuZnebuli kompensaciis gegmis Sesabamisad jgufi iRebs momsaxurebebs xelmZRvanelobisgan jgufis wilobrivi instrumentebis sanacvlod. wilobrivi instrumentebis miniWebis sanacvlod miRebuli momsaxurebis samarTliani Rirebuleba aRiarebulia rogorc danaxarji. dasaxarji Tanxis mTliani Rirebuleba ganisazRvreba warmodgenili wilobrivi instrumentis samarTlian Rirebulebaze miTiTebiT, arasabazro momsaxurebis da wilobrivi uflebebis miRebis pirobebis gavlenis gareSe. arasabazro wilobrivi uflebis miRebis pirobebi Setanilia wilobrivi instrumentebis raodenobis Sesaxeb varaudebSi, romelTa miRebac navaraudevia. mTliani daxarjuli Tanxa aRiarebulia aRniSnuli uflebebis miRebis periodSi, es aris periodi romlis ganmavlobaSic unda dakmayofildes yvela konkretuli uflebis miniWebis piroba. TiToeuli sabuRaltro balansis warmodgenis TariRisTvis, jgufi iRebs im wilobrivi instrumentebis raodenobis miseul Sefasebas, romelTa miniWeba navaraudevia arasabazro wilobrivi uflebis miniWebis pirobebiT. is aRiarebs Tavdapirveli Sefasebebis Semowmebis gavlenas, Tuki aris, konsolidirebul mogeba-zaralis angariSgebebze, kapitalSi Sesabamisi koreqtirebebis SetaniT. uSualod saoperacio xarjebis gareSe miRebuli sufTa Semosavlebi kreditirebulia saaqcio kapitalSi (nominaluri Rirebuleba) da saaqcio SenatanSi, roca gamoiyeneba wilobrivi instrumentebi. konsolidirebuli finansuri angariSgebebis cvlilebebi gamocemis Semdeg. bankis aqcionerebsa da menejments aqvs ufleba cvlilebebi Seitanos konsolidirebul finansur angariSgebebSi maTi gamocemis Semdeg.

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4 mniSvnelovani sabuRaltro Sefasebebi da daSvebebi sabuRaltro politikis gamoyenebisas

jgufi akeTebs Sefasebebsa da daSvebebs, romelic gavlenas axdens momdevno finansur wels aqtivebisa da valdebulebebis saangariSo moculobaze. Sefasebebi da varaudebi mudmivad fasdeba da efuZneba xelmZRvanelobis gamocdilebasa da sxva faqtorebs, maT Soris momavali movlenebis molodinebs, romlebic savaraudod gonivrulia arsebul garemoebebSi. Sefasebebis momcveli daSvebebis garda xelmZRvaneloba aseve akeTebs garkveul daSvebebs saaRicxvo politikis gamoyenebis procesSi. konoslidirebul finansur angariSgebebSi aRiarebul Tanxebze mniSvnelovani gavlenis mqone daSvebebi da Sefasebebi, romlebsac SeuZliaT gamoiwvion mniSvnelovani cvlilebebi aqtivebisa da valdebulebebis sabalanso RirebulbaSi momdevno finansur wels moicavs: sesxebis da avansebis, da finanusri ijaridan moTxovnebis gaufasureba. jgufis mier regularulad xdeba sesxebisa da moTxovnebis, aseve finansuri ijaridan moTxovnebis gadaxedva gaufasurebasTan mimarTebaSi. imis gansazRvrisas gaufasurebiT gamowveuli zarali unda aRiricxos Tu ara mogeba-zaralis konsolidirebul angariSgebebSi, jgufi akeTebs Sefasebebs aris Tu ara raime dakvirvebas daqvemdebarebuli monacemi, romelic mianiSnebs, rom sesxebis portfelidan an finansuri ijaridan moTxovnebSi Sefasebul momaval fulad nakadebSi arsebobs Sefasebas daqvemdebarebuli kleba aRniSnuli porfelis individualur kreditSi klebis gamovlenamde. es mtkicebuleba SeiZleba moicavdes dakvirvebas daqvemdebarebul monacemebs, romelic mianiSnebs, rom msesxebelis gadaxdisunarianobaze araxelsayrel gavlenas axdens jgufSi, an qveyanaSi an adgilobriv ekonomikaSi arsebuli movlenebi, romelic gansazRvravs jgufSi aqtivebTan dakavSirebul valdebulebebis Seusruleblobis Tanafardobas. Tavisi momavali fuladi saxsrebis nakadebis dagegmvisas xelmZRvaneloba iyenebs Sefasebebs sakredito riskis maxasiaTeblebis mqone aqtivebis istoriuli danakargebis gamocdilebisa da portfelSi arsebuli msgavsi gaufasurebis obieqturi mtkicebulebis safuZvelze. momavali fuladi saxsrebis nakadis moculobisa da vadebis SefasebisTvis saWiro meTodologia da daSvebebi regularulad ganixileba im sxvaobis Sesamcireblad, romelic arsebobs zaralis Sefasebasa da faqtobriv danakargs Soris. faqtobriv danakargsa da zaralis Sefasebas Soris 5%-iani zrda an kleba gamoiwvevs damatebiT an ufro nakleb xarjs sakredoto danakargis 8,030 aTasi lariT gaufaseurebasTan dakavSirebiT (2011 wels: 7,933 aTasi lari; 2010 wels 8,313 aTasi lari) da damatebiT xarjs finansuri ijaridan moTxovnebis 6 aTasi lariT gaufasurebasTan (2011: 5 aTasi lari; 2010: 5 aTasi lari) dakavSirebiT. individualuri mniSvnelovani kreditebis da ijarebis gaufasurebis rezervebi efuZneba individualuri kreditebis da ijarebis diskontirebuli momavali fuladi saxsrebis nakadebis Sefasebas kreditsa an ijarasTan dakavSirebiT giraos saxiT arsebuli nebismieri aqtivis dabrunebisa an realizaciis gaTvaliswinebiT. individualuri mniSvnelovani kreditebidan faqtobrivi momavali diskontirebuli fuladi saxsrebis nakadebSi 5%-iani zrda an kleba, romelic SeiZleba warmoiqmnas Tanxebsa da fuladi saxsrebis nakadebis vadebs Soris sxvaobebis Sedegad gamoiwvevs sakredito danakargebis rezervSi 4,373 aTasi laris (2011 wels: 4,232 aTasi lari; 2010 wels: 4,272 aTasi lari) damatebiT an nakleb xarjebs. individualurad mniSvnelovani ijarebidan faqtobrivi momavali diskontirebuli fuladi saxsrebis nakadebSi 5%-iani zrda an kleba, romelic SeiZleba warmoiqmnas Tanxebsa da fuladi saxsrebis nakadebis vadebs Soris sxvaobebis Sedegad da Sesabamisad 1 aTasi laris (2011 wels: nuli; 2010 wels: 21 aTasi lari) damatebiT an nakleb xarjebs.sainvesticio qonebis samarTliani Rirebuleba. jgufis mflobelobaSi arsebuli sainvesticio qoneba aRricxulia TviTRirebulebiT. Tumca, bass 40-is moTxovnebis Sesabamisad, jgufi aseve warmoadgens saangariSo wels sainvesticio qonebis samaTlian Rirebulebas. samarTliani Rirebuleba ganisazRvreba jgufis Sida SemfaseblebiT. sainvesticio qonebis samarTliani Rirebulebis gansazRvrisas, jgufi iyenebs mediaSi, im damoukidebeli Semfaseblebis angariSebSi uZravi qonebis bazris Sesaxeb arsebul informacias, vinc flobda aRiarebul da Sesabamis profesiul kvalifikacias, msgavsi aqtivebis Sefasebis Sesaxeb arsebul informacias da jgufis Sida Semfaseblebis codnas. 2012 wlis 31 dekembers, sainvesticio qoneba moicavda TbilisSi da saqarTvelos sxva regionebSi arsebul uZravi qonebis aqtivebs 45,041 aTasi laris samarTliani RirebulebiT (2011: 37,966 aTasi lari; 2010 wels 41,914 aTasi lari).

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3 mniSvnelovani sabuRaltro Sefasebebi da daSvebebi sabuRaltro politikis gamoyenebisas

finansuri ijarebi da finansuri aqtivebis aRiarebis gauqmeba. xelmZRvaneloba iyenebs Sefaseba imis gansazRvrisaTvis finansuri aqtivebis da saijaro aqtivebis mflobelis arsebiTad yvela mniSvnelovani riski da sargebeli gadaecema Tu ara partniorebs, kerZod, romeli riskebi da sargebeli. 2012 wlis 31 dekembrisTvis sawarmos hqonda 26,377 aTasi laris investiciebi finansur ijaraSi (2011 wlis 31 dekemberi: 21,979 aTasi lari; 2010 wlis 31 dekemberi: 9,681 aTasi lari).

sagadasaxado kanonmdebloba. saqarTvelos da azerbaijanis sagadasaxado, savaluto da sabaJo kanonmdebloba eqvemdebareba sxvadasxvagvar interpretacias. ixileT SeniSvna 34.

dakavSirebuli mxaris operaciebis Tavdapirveli aRiareba. saqmianobis Cveuli reJimis pirobebSi jgufi Sedis garigebebSi mis dakavSirebul mxareebTan. bass 39 moiTxovs finansuri instrumentebis Tavdapirvel aRiarebas maT samarTlian Rirebulebaze daydnobiT. Sefaseba gamoiyeneba imis gansazRvrisTvis operaciebis fasebi warmodgenilia sabazro Tu arasabazro saprocento ganakveTebiT, aris Tu ara aqtiuri bazari aseTi operaciebisTvis. Sefasebis safuZveli aris msgavsi tipis operaciebis kalkulacia daukavSirebel mxareebTan erTad da efeqturi saprocento ganakveTis analizi. xelmZRvanelobis SefasebaSi 2012, 2011 da 2010 wlis 31 dekembers ar arsebobda kreditebi da avansebi sabazro pirobebis garda sxva pirobebiT. dakavSirebuli mxaris balansebis pirobebi warmodgenilia SeniSvnaSi 41

5 axali an Sesworebuli standartebis miReba da interpretaciebi

qvemoT CamoTvlili axali standartebi da interpretaciebi ZalaSi Sevida 2012 wlis 1 ianvridan: `gaxsnili informaciebi – finansuri aqtivebi”- fass 7-is cvlilebebi (gamoica 2010 wlis oqtomberSi da moqmedebs erTwliani periodisTvis dawyebuli 2011 wlis 1 ivliss an Semdeg). es cvlileba moiTxovs damatebiT Ria informacias riskebTan dakavSirebiT, romlebic warmoiqmneba gadacemuli finansuri aqtivebidan. es cvlileba moicavs moTxovnas aqtivis klasis mixedviT gaixsnas im finansuri aqtivebis riskebisa da sargebelis xasiaTi, sabalanso Rirebuleba da aRwera, romlebic gadaeca meore mxares, da mainc darCa organizaciis balansze. Ria informacia aseve saWiroa imisTvis, rom saSualeba misces momxmarebels gaerkves nebismieri dakavSirebuli valdebulebebis moculobaSi, da finansur aqtivebsa da dakavSirebul valdebulebebs Soris urTierTobebSi. Tu finansuri aqtivebi Camowerilia, magram organizacias isev aqvs gadacemul aqtivebTan dakavSirebuli garkveuli rikebi da sargebeli, saWiroa damatebiTi informacia aRniSnuli riskebSi ukeT gasarkvevad. am cvlilebam mniSvnelovani gavlena ar moaxdina winamdebare finansur angariSgebebze. sxva Semowmebuli standartebi da interpretaciebi. fass 1-is Sesworebebs - `fass-is pirveli gamoyeneba”, romelic exeba hiperimflacias da garkveul gamonaklisebsa da valdebulebebisgan gaTavisuflebasTan dakavSirebiT fiqsirebuli TariRebis gauqmebas, gavlena ar mouxdenia winamdebre finanusr angariSgebebze. bass 12-is -`mogebis gadasaxadebi” Sesworebas, romelmac SemoiRo uarmyofeli prezumfcia, rom samarTliani RirebulebiT aRricxuli sainvesticio qoneba ifareba mTlianad gayidvis saSualebiT, mniSvnelovani gavlena ar mouxdenia winamdebare finansur angariSgebebze

6 sabuRaltro aRricxvasTan dakavSirebuli siaxleebi

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gamoica garkveuli axali standartebi da interpretaciebi, romelTa gaTvaliswineba aucilebelia erTwliani periodisTvis, romelic iwyeba 2013 wlis 1 ianvars an Semdeg an mogvianebiT, da romelic jgufs adre ar miuRia.

fass 9, finansuri instrumentebi 1: klasifikaciebi da Sefasebebi. fass 9 gamoica 2009 wlis noemberSi, da Caanacvla bass 39-is is nawilebi, romlebic exeba finansuri aqtivebis klasifikaciasa da Sefasebebs. fass 9 SemdgomSi Sesworda 2010 wlis oqtomberSi finansuri valdebulebebis klasifikaciisa da Sefasebis sakiTxebis mosagvareblad da SemdegSi 2011 wlis dekemberSi (i) 2015 wlis 1 ianvars an Semdeg dawyebul wliur periodebTan dakavSirebiT ZalaSi Sesvlis TariRis Secvlis da (ii) gardamavali Ria informaciis damatebis mizniT. am standarti mTavari maxasiaTeblebia:

finansuri aqtivebi unda iqnas klasificirebuli or Sesafasebel kategoriad: isini, romlebic unda Sefasdes SemdgomSi samarTliani RirebulebiT, da isini, romlebic unda Sefasdes SemdgomSi amortizebuli RirebulebiT. gadawyvetileba unda iqnas miRebuli Tavdapirveli aRiarebisas. klasifikacia damokidebulia finansuri instrumentebisa da am instrumentis sakontraqto fuladi saxsrebis nakadebis marTvasTan dakavSirebiT organizaciis biznes modelze.

instrumenti SemdgomSi fasdeba amortizebuli RirebulebiT mxolod maSin, Tu is aris savalo valdebuleba da orive SemTxvevaSi (i) organizaciis biznes modelis mizania aqtivis floba sakontraqto fuladi saxsrebis nakadebis Tavmosayrelad, da (ii) aqtivis sakontraqto fuladi saxsrebis nakadebi asaxavs mxolod kreditis mTavari Tanxis da procentis gadaxdas (sxva sityvebiT, mas aqvs mxolod `krediTan dakavSirebuli ZiriTadi maxasiaTeblebi”). yvela sxva savalo valdebuleba unda Sefasdes samarTliani RirebulebiT mogeba-zaralSi.

yvela wilobrivi finansuri instrumenti SemdgomSi unda gaizomos samarTliani RirebulebiT. wilobrivi finansuri instrumenti, romelic arsebobs gasayidad Sefasdeba samarTliani RirebulebiT mogeba-zaralSi. yvela sxva wilobriv instrumentTan dakavSirebiT saboloo gadawyvetileba SeiZleba iqnas miRebuli Tavdapirveli aRiarebisas, raTa moxdes ararealizebuli da realizebuli samarTliani Rirebulebis mogebebisa da zaralis aRiareba sxva yovlismomcvel SemosavalSi da ara mogeba-zaralSi. aseTi gadawyvetileba SeiZleba iqnas miRebuli TviToeuli finansuri instrumentis safuZvelze. dividendebi warmodgenili unda iyos mogeba-zaralSi, Tu isini warmoadgens investiciidan Semosavals.

finansuri valdebulebebis klasifikaciasa da SefasebasTan dakavSirebiT bass 39-is moTxovnebis umetesoba gadatanili iqna fass 9-Si ucvlelad. mTavari cvlileba aris is, rom organizacia valdebulia sxva yovlismomcvel SemosavalSi samarTliani RirebulebiT mogeba-zaralis saSualebiT warmoadginos finansuri valdebulebebis sakuTar sakredito riskSi cvlilebebis gavlena.

miuxedvada imisa, rom fass 9-is miReba savaldebuloa 2015 wlis 1 ianvridan, dasaSvebia ufro adre miRebac. jgufi ganixilavs am standartis pirobebs, mis gavlenas jgufze da jgufis mier misi miRebis vadas.

fass 10, konsolidirebuli finansuri angariSgebebi (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), anacvlebs yvela kontrolsa da konsolidaciasTan dakavSirebul saxelmZRvanelos, romelic warmodgenilia bass 27-Si `konsolidirebuli da calkeuli finansuri angariSgebebi” da rsm -12-Si (SIC-12) `konsolidacia-specialuri daniSnulebis organizaciebi”. fass 10 cvlis konstrolis ganmartebas, imgvarad rom igive kriteriumi gamoiyeneba yvela organizaciis mimarT kontrolis gansazRvris mizniT. es ganmarteba gamyarebulia farTod gamoyenebuli saxelmZRvaneloTi. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze.

5. sabuRaltro aRricxvasTan dakavSirebuli siaxleebi

fass 11, erToblivi RonisZiebebi (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), anacvlebs bass

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31-s èrTobliv sawarmoebSi interesebi” da rsm-13-s (SIC-13) èrToblivad kontrolirebadi organizaciebi- arafuladi Senatanebi sawarmoebis mxridan”. ganmartebebSi cvlilebebma oramde Seamcira erToblivi RonisZiebebis tipebis raodenoba: erToblivi operaciebi da erToblivi sawarmoebi. gauqmda erToblivad kontrolirebadi organizaciebis proporciuli konsolidaciis arCevis arsebuli politika. wilobrivi monawileoba aucilebelia erTobliv sawarmoebSi monawileebisTvis. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze. fass 12, sxva organizaciebSi arsebuli interesis gamRavneba (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), gamoiyeneba organizaciebis mimarT, romlebsac aqvT interesi Svilobil kompaniaSi, erTobliv organizaciaSi, damokidebul organizacisa an arakonsolidirebul struqturul organizaciaSi. is anacvlebs interesis gamRavnebasTan dakavSirebul moTxovnebs, romelic amJamad warmodgenilia bass 28-Si ìnvesticiebi asocirebul organizaciebSi”. fass 12 moiTxovs organizaciebisgan iseTi informaciis gamJRavnebas, romelic daexmareba finansuri angariSgebebis wamkiTxvelebs Seafson Svilobil kompaniebSi, erTobliv organizaciebSi da arakonsolidirebul struqturul organizaciebSi organizaciis wilis xasiaTi, riskebi da finansuri gavlena. am miznebis misaRwevad, axali standarti moiTxovs Ria informacias ramdenime sferoSi, maT Soris mniSvnelovan Sefasebasa da varaudebs imis gansazRvrisas organizacia ramdenad akontrolebs, erToblivad akontrolebs, an mniSvnelovan gavlenas axdens mis interesebze sxva organizaciebSi, aseve moiTxovs farTo informacias jgufis saqmianobebSi da fuladi saxsrebis nakadebSi arakontrolirebadi interesebis wilebis Sesaxeb, umniSvnelo arasakontrolo wilis mqone Svilobili kompaniebis Sejamebul finansur informacias, da arakonolirebul struqturul organizaciebSi interesebis Sesaxeb detalur informacias. fass 13, samarTliani Rirebulebis Sefaseba (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), mizania samarTliani Rirebulebis Sesworebul ganmartebis da samarTliani Rirebulebis Sefasebis erTaderTi wyarosa da mTlianad fass-ebSi gamosayenebli informaciis gamRavnebis moTxovnebis saSualebiT gaaumjobesos Tanmimdevrulobis dacva da Seamciros sirTule. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze. bass 27, calkeuli finansuri angariSgebebi (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), Seicvala da axla misi mizania gansazRvros saaRricxvo da informaciis gamJRavnebis moTxovnebi Svilobil kompaniebSi, erTobliv sawarmoebsa da damokidebul organizaciebSi investiciebTan dakavSirebiT, roca organizacia amzadebs calke finansur angariSgebebs. kontrolisa da konsolidirebuli finansuri angariSgebebis saxelmZRvanelo Seicvala fass 10-iT, `konsolidirebuli finansuri anagriSgebebi”. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze.bass 28, investiciebis damokidebul organizaciebsa da erTobliv sawarmoebSi (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg). bass 28-is cvlileba gamoiwvia sabWos proeqtma erToblivi sawarmoebis Sesaxeb. am proeqtis ganxilvisas, sabWom miiRo gadawyvetileba bass 28-Si CarTos erToblivi sawarmoebis sabuRaltro aRricxva wilobrivi monawileobis meTodis gamoyenebiT, radgan es meTodi gamoiyeneba rogorc erToblivi sawrmoebis aseve damokidebuli organizaciebis mimarT. am gamonaklisis garda, saxelmZRvanelo ucvleli darCa.


bass 1-is cvlileba, finansuri angariSgebebis warmodgena (gamoica 2011 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2012 wlis 1 ivliss an Semdeg), cvlis sxva yovlismomcvel SemosavalSi warmodgenili punqtebis monacemebs. es cvlilebebi moiTxovs organizaciebisgan yovlismomcvel SemosavalSi warmodgenili punqtebi gaiyos or jgufad imis safuZvelze SeiZleba Tu ara maTi reklasificireba mogeba-zaralSi momavalSi. bass 1-is mier gamoyenebuli SemoTavazebuli saTauri Seicvala SemdegiT `mogeba-zaralis angariSgeba da sxva yovlismomcveli Semosavali”. jgufi varaudobs, rom

25


Sesworebuli standarti Secvlis konsolidirebuli finansur angariSgebebis warmodgenas, magram gavlenas ver moaxdens operaciebisa da naSTebis Sefasebaze. bass 19-is cvlileba, TanamSromlis sargeblebi (gamoica 2011 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), mniSvnelovni cvlilebebi Seaqvs gansazRvrul sapensio uzrunvelyofis xarjebsa da saboloo anazRaurebis aRiarebasa da SefasebaSi, da TanamSromlis yvela sargeblis Ria informaciaSi. es standarti moiTxovs sufTa gansazRvruli sargebelis valdebulebis (aqtivis) yvela cvlilebis aRiarebas maTi warmoqmnis SemTxvevaSi, rogoricaa: (i) momsaxurebis Rirebuleba da sufTa procenti mogeba-zaralSi; da (ii) sxva yovlismomcveli Semosavlis Sefasebebi. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze.

`Ria informacia – finansuri aqtivebisa da finansuri valdebulebebis kompensireba”- fass 7-is cvlileba (gamoica 2011 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg). es cvlileba moiTxovs Ria informacias, rac saSualebas miscems organizaciis finansuri angariSgebebis momxmarebels Sefasos urTierT Caricxvebis SeTanxmebebis, maT Soris Caricxvis uflebebis efeqti an potenciuri efeqti. `finansuri aqtivebis da finansuri valdebulebebis kompensacia”- bass 32-is cvlilebebi ((gamoica 2011 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2014 wlis 1 ianvars an Semdeg). am cvlilebam daumata bass 32-s saxelmZRvanelo miTiTeba zogierTi sakompensacio kriteriumis gamoyenebisas gamovlenili Seusabamobebis gamosasworeblad. amaSi Sedis mniSvnelobis `amJamad aqvs Caricxvis kanonierad ganxorcielebis uflebis” dazusteba da rom zogierTi angariSsworebis sistema SeiZleba CaiTvalos neto angariSsworebis ekvivalentad.

finansuri angariSgebis saerTaSoriso standartebis saxecvlilebebi (gamoica 2012 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg). es saxecvlilebebi moicavs xuTi standartis cvlilebas. fass 1 Seicvala (i) imis dasazusteblad, rom organizaciam, romelic Tavis Tavze iRebs Tavisi fass finansuri angariSgebebis momzadebas SeiZleba ganmeorebiT gamoiyenos fass 1 an gamoiyenos yvela fass-ebi retrospeqtulad, ise TiTqosda mas arasdros Seuwyvetia maTi gamoyeneba, da (ii) daumatos bass 23-is `sakredito xarjebi” pirveli gamomyeneblis mier gamoyenebisgan gaTavisuflebas, retrospeqtulad. bass 1 Seicvala imis dasazusteblad, rom ganmartebiTi SeniSvnebi ar aris aucilebeli wina periodis dasawyisSi warmodgenili mesame sabalanso angariSis gasamyareblad, roca misi warmodgena xdeba imitom, rom is mniSvnelovnad Seicvala retrospeqtuli formulirebiT, sabuRaltro aRricxvis politikaSi an warmodgenis mizniT reklasifikaciebSi cvlilebebiT, maSin roca ganmartebiTi SeniSvnebi moTxovnili iqneba maSin, roca organizacia nebayoflobiT miiRebs gadawyvetilebas warmoadginos damatebiTi Sesadarisi angariSgebebi. bass 16 Seicvala imis dasazusteblad, rom damxmare mowyobilobebi, romelic gamoiyeneba erTze meti periodis ganmavlobaSi klasificirebulia rogorc ZiriTadi saSualebebi da ara rogorc maragi. bass 32 Seicvala imis dasazusteblad, rom mflobelebisTvis gasanawilebeli mogebis garkveuli sagadasaxado Sedegebi unda aRiricxos mogeba-zaralis angariSgebaSi, rogorc es yovelTvis iyos moTxovnili bass 12-iT. bass 34 Seicvala imgvarad, rom misi moTxovnebi SesabamisobaSi yofiliyo fass 8-s moTxovnebTan. bass 34 moiTxovs mTliani aqtivebisa da valdebulebebis Sefasebas mxolod moqmedi segementisTvis, Tu aseTi informacia regularulad miewodeba mTavar moqmed gadawyvetilebis mimRebs da am SefasebebSi moxda mniSvnelovani cvlileba bolo wliuri konsolidirebuli finansuri angariSgebebis Semdeg.


fass 10-is, fass 11-is da fass 12-is gardamavali saxelmZRvanelo cvlilebebi (gamoica 2012 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars). es cvlilebebi azustebs, fass 10-Si `konsolidirebuli finansuri angariSgebebi” gardamaval saxelmZRvanelo miTiTebebs. organizaciebma, romlebmac miiRebs fass 10, unda Sefason kontroli im erTwliani periodis pirvel dRes, romel welsac fass 10 iqna miRebuli, da Tu fass 10-is Sesabamisad konsolidaciis daskvna gansxvavdeba bass 27-sa da rsm 12-

26


isagan, maSin dauyovnebliv moxdeba wina Sesadarisi periodis (sxva sityvebiT, 2012 weli kalendaruli wliT dasrulebuli oragnizaciisTvis, romelic miiRebs fass 10-s 2013 wels ) xelaxali warmodgena, Tuki es dasaSvebia. es cvlilebebi aseve iTvaliswinebs damatebiT gardamaval SeRavaTs fass 10-Si, fass 11-Si `erToblivi organizaciebi” da fass 12-Si `sxva organizaciebSi interesis gamJRavneba”, im moTxovnis SezRudviT, romelic gulisxmobs konkretuli Sesadarisi informaciis warmodgenas mxolod uSualod wina Sesadarisi periodisTvis. aseve, es cvlilebebi gulisxmobs im moTxovnis amoRebas, romelic exeba Sesadarisi informaciis warmodgenas arakonsolidirebul struqturirebul organizaciebTan dakavSirebuli Ria informaciis warmodgenas fass 12-is pirvelad gamoyenebamde periodebisTvis. fass 1-is `finansuri angariSgebis saerTaSoriso standartebis pirveli gamoyenebis” cvlilebebi (gamoica 2012 wlis marts da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars). es cvlilebebi, romelic exeba sabazro ganakveTebze dabali procentiT mTvarobisgan miRebul sesxebs, aTavisuflebs fass-ebis pirvel gamomyeneblebs fass-ebis sruli retrospeqtuli gamoyenebisgan, roca es kreditebis aRiricxeba gardamaval periodSi. es miscems pirvel gamomyeneblebs imave SeRavaTs, rasac iyeneben arsebuli Semsruleblebi. fass 10-is, fass 12-is da bass 27-is –sainvesticio organizaciebi - cvlilebebi (gamoica 2012 wlis 31 oqtombers da moqmedebs erTwliani periodisTvis dawyebuli 2014 wlis 1 ianvars). am cvlilebebma Semoitana sainvesticio organizaciis ganmarteba rogorc organizacia, romelic (i) iRebs saxsrebs investorebisgan, raTa uzrunvelyos maTi gadacema fasiani qaRaldebis portfelis marTvis samsaxurebisTvis, (ii) daarwmunos investorebi, rom misi mizania daabandos saxsrebi mxolod kapitalis Rirebulebis gazrdisa an investiciidan Semosavlis miRebis mizniT da (iii) Sefasos investiciebi samarTliani Rirebulebis safuZvelze. sainvesticio organizacia valdebulia aRricxos Tavisi Svilobili kompaniebi samarTliani RirebulebiT mogeba-zaralSi, da moaxdinos mxolod im Svilobilebis konsolidacia, romlebic uzrunvelyofen momsaxurebebs mxolod organizaciis sainvesticio saqmianobebTan dakavSirebiT. fass 12 Seicvala raTa Semoetana axali Ria informacia, maT Soris nebismieri mniSvnelovani gadawyvetileba imis gansazRvrisTvis aris Tu ara organizacia sainvestricio, da finansuri an sxva daxmare informacia miewodeba Tu ukve miewoda arakonsolidirebul Svilobils. sxva Sesworebuli standaartebi da interpretaciebi. fassik (IFRIC 20 ) `karieris sawarmoo fazaSi gaxsnis samuSaoebze danaxarjebi” ganixilavs rogor da rodis moxdes samTomadno mrewvelobaSi karierebis gaxsnis Sedegad miRebuli sargebelis aRricxva. es interpretacia gavlena ver moaxdens jgufis finansur angariSgebebze.

Tu sxvagvarad ar aris aRwerili zemoT, axali standartebi da interpretaciebi savaraudod mniSvnelovan gavlenas ver moaxdens jgufis konsolidirebul finansur angariSgebebze.

7 fuli da fulis ekvivalentebi

aTas larSi 2012 2011 2010

fuladi saxsrebi salaroSi 139,362 116,938 95,138salaros naSTi saqarTvelos erovnul bankSi (savaldebulo sarezervo depozitebis garda) 71,707 53,024 22,163

sakorespondento angariSebi da erTdRiani depozitebi sxva bankebSi 163,869 128,552 123,516depozitebi da sxva bankebis debitoruli davalianebebi sam Tveze naklebi Tavdapirveli dafarvis vadiT 23,649 75,639 34,608

sul fuli da fulis ekvivalentebi 398,587 374,153 275,425

27


fulisa da fulis ekvivalentebis saprocento ganakveTis analizi warmodgenilia SeniSvnaSi 35. sakorespondento angariSebis sakredito reitingi da erTdRiani depozitebi sxva bankebSi Semdegnairia:

aTas larSi 2012 2011 2010

AA - 749 203AA- - 1,242 14,984A+ 62,137 66,025 101,778A 94,792 51,515 10A- - 170 596BBB+ - 563 130BBB 764 - -BBB- 11 366 53BB 3,591 - -B+ 511 - -B- 277 - -reitingis gareSe 1,786 7,922 5,762

sul 163,869 128,552 123,516

sam Tveze naklebi Tavdapirveli dafarvis vadiT depozitebis da sxva bankebis debitoruli davalianebebis sakredito reitingi Semdegia: aTas larSi 2012 2011 2010

BB+ 16,369 - -reitingis gareSe 7,280 75,639 34,608

sul 23,649 75,639 34,608

winamdebare cxrili moicavs Standard & Poor’s-isa da Fitch-is reitingebis saerTaSoriso saagentoebis reitingebs. Tu saagentoebis mier gansazRvruli sakredito reitingebi gansxvavdeba , gamoiyeneba am umaRlesi reitingi. reitingis gareSe naSTebi warmoadgens depozitebs 10 mTavar qarTul bankSi.

28

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi8 saxsrebi sxva bankebSi

aTas larSi 2012 2011 2010

sam Tveze naklebi Tavdapirveli dafarvis vadiT depozitebi sxva bankebSi 29,542 40,942 16,160savaldebulo salaros naSTi saqarTvelos erovnul bankSi 316,061 250,067 58,576

sul saxsrebi sxva bankebSi 345,603 291,009 74,736

savaldebulo salaros naSTebi saqarTvelos erovnul bankSi (`seb”) warmoadgens seb-Si deponirebul Tanxebs. rezidenti finansuri institutebi valdebuli arian iqonion saprocento Semosavlebis momtan aqtivebze savaldebulo rezervi seb-Si, romlis Tanxa damokidebulia finansuri institutebis mier moziduli saxsrebis doneze. jgufma miiRo saprocento Semosavali wlier 2%-mde seb-Si ganTavsebuli savaldebulo rezervidan 2012, 2011 da 2010 wlebSi. saxsrebi sxva bankebSi ar aris uzrunvelyofiT gamagrebuli da warmoadgens mimdinare da ara gaufsurebul Tanxebs 2012, 2011 da 2010 wlebis bolos.

sam Tveze naklebi Tavdapirveli vadiT depozitebis da sxva bankebis debitoruli davalianebebis sakredito reitingi Semdegia: aTas larSi 2012 2011 2010

A+ - - 528 A - - 54 BBB+ - - - BBB- - - 13,944 reitingis gareSe 29,542 40,942 1,634

sam Tveze naklebi Tavdapirveli vadiT depozitebi sxva bankebSi 29,542 40,942 16,160

2012 wlis 31 dekembers jgufs hqonda depoziti erT partnior bankSi sam Tveze meti Tavdapirveli dafarvis vadiT da 2,000 aTas larze meti saerTo TanxebiT (2011 weli: erTi banki; 2010 weli: ori banki). am depozitebis mTliani Tanxa iyo 28,164 aTasi lari (2011 wels: 40,006 aTasi lari; 2010 wels: 14,037 aTasi lari) anu sam Tveze meti Tavdapirveli dafarvis vadiT sxva bankebSi mTliani depozitebis 95.3% (2011 wels: 97.7%; 2010 weli: 86.8%). sxva bankebSi arsebuli reitingis gareSe naSTebi warmoadgens depozitebs 10 mTavar qarTul bankSi. sxva bankebSi saxsrebis Sefasebul samarTliani RirebulebasTan dakavSirebiT ixileT SeniSvna 39. sxva bankebis mimarT saprocento ganakveTis analizi warmodgenilia SeniSvnaSi 35.

9 klientebze gacemuli sesxebi da avansebi

aTas larSi 2012 2011 2010

korporatiuli sesxebi 1,142,087 1,003,849 811,559samomxmareblo sesxebi 482,704 409,065 284,310ipoTekuri sesxebi 385,416 375,008 260,064mcire da saSualo sawarmoebis mimarT sesxebi 294,217 236,016 152,946mikro sesxebi 145,931 85,011 -sxva 86,343 58,456 39,530

sul klientebze gacemuli sesxebi (gaufasurebamde) 2,536,698 2,167,405 1,548,409

gamoklebuli: sesxis gaufasurebis rezervi (166,498) (158,660) (167,454)

sul klientebze gacemuli sesxebi da avansebi 2,370,200 2,008,745 1,380,955

samomxmareblo sesxebSi Sedis samomxmareblo sesxebi, sabaraTe sesxebi, overdraftebi, eqspres da swrafi sesxebi da sxva sesxebi. mikro sesxebSi Sedis banki konstantas mier gacemuli sesxebi.

29

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi8 klientebze gacemuli sesxebi da avansebi (gagrZeleba)

momxmareblebze gacemuli sesxebis gaufasurebis rezervis dinamika 2012 wels Semdegnairia:

aTas larSi

korporatiulikorporatiuli sesxebi

samomxmareblo sesxebi

ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro-sesxebi

jami

sesxis gaufasurebis rezervi 2012 wlis 1 ianvars 114,106 25,833 12,661 5,459 601 158,660

gaufasurebis rezervi wlis ganmavlobaSi 1,190 15,649 649 1,198 4,468 23,154

wlis ganmavlobaSi Camowerili uimedo Tanxebi (12,124) (16,717) (2,016) (3,210) (1,296) (35,363)

uimedod CaTvlili adre Camowerili Tanxebis anazRaureba 9,803 6,391 1,892 1,373 588 20,047

sesxis gaufasurebis rezervi 2012 wlis 31 dekembers 112,975 31,156 13,186 4,820 4,361 166,498

2012 wels Camowerili klientebze gacemuli sesxebi da avansebi moicavda 2012 wels Camoweril klientebze gacemul sesxebsa da avansebs 1,613 aTasi laris moculobiT da wina welebSi gacemul 33,750 aTas lars.

dakavSirebuli mxareebis mimarT sesxebisa da avansebis pirobebi dakavSirebiT, wlis ganmavlobaSi aseTi sesxebis mimarT gaufasurebis rezervebi da Camowerili Tanxebi ixileT SeniSvnaSi 41.


aTas larSi

korporatiuli sesxebi


ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro-sesxebi

jami

sesxis gaufasurebis rezervi 2011 wlis 1 ianvars 116,440 24,527 15,924 10,563 - 167,454

gaufasurebis rezervi wlis ganmavlobaSi 20,617 2,714 (3,315) (4,282) 315 16,049

wlis ganmavlobaSi Camowerili uimedo Tanxebi (29,930) (11,385) (5,030) (3,841) (365) (50,551)

uimedod CaTvlili adre Camowerili Tanxebis anazRaureba 6,979 9,977 5,082 3,019 651 25,708

sesxis gaufasurebis rezervi 2011 wlis 31 dekembers 114,106 25,833 12,661 5,459 601 158,660


30

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi8 klientebze gacemuli sesxebi da avansebi (gagrZeleba):


aTas larSi



ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

jami

sesxis gaufasurebis rezervi 2010 wlis 1 ianvars

123,517

34,857

11,751

10,824 180,949

gaufasurebis rezervi wlis ganmavlobaSi

19,331 1

,758

9,768 4

63 31,320wlis ganmavlobaSi Camowerili uimedo Tanxebi

(38,621)

(20,728)

(8,635)

(3,601) (71,585)

uimedod CaTvlili adre Camowerili Tanxebis anazRaureba

12,213

8,640

3,040

2,877 26,770

sesxis gaufasurebis rezervi 2010 wlis 31 dekembers

116,440

24,527

15,924

10,563 167,454


samomxmareblo sakredito portfelSi ekonomikuri seqtoris riskis koncentraciebi Semdegia:2012 2011 2010

aTas larSi Tanxa % Tanxa % Tanxa %

fizikuri pirebi 868,119 34% 784,073 36% 544,374 35%momsaxurebebi 426,300 17% 331,117 15% 149,431 10%uZravi qoneba 184,946 7% 183,128 8% 120,895 8%navTobi da gazi 146,600 6% 119,064 5% 108,944 7%samomxmareblo saqonliT da avtomobilebiT vaWroba 134,540

5%121,235

6%96,537 6%

kvebis mrewveloba 117,511 5% 98,605 5% 99,732 6%mSenebloba 114,993 5% 87,768 4% 93,324 6%soflis meurneoba 110,866 4% 56,252 3% 7,165 1%energetika 95,349 4% 107,322 5% 111,794 7%komunikacia 91,709 4% 94,782 4% 62,499 4%lombardi 86,343 3% 58,456 3% 39,530 2%transportireba 66,699 3% 55,188 3% 15,548 1%mrewveloba 30,073 1% 12,200 1% 10,000 1%samTo samuSaoebi 25,440 1% 23,794 1% 24,115 2%sxva 37,210 1% 34,421 1% 64,521 4%

sul klientebze gacemuli sesxebi da avansebi (gaufasurebamde) 2,536,698 100% 2,167,405

100% 1,548,409 100%

vaWrobisa da momsaxurebis seqtori moicavs momxmarebelTa momsaxurebis, jandacvis, media da finansuri momsaxurebis dargebisTvis gacemul kreditebs. 2012 wlis 31 dekembers jgufs hyavda 61 msesxebeli (2011 wels 52 msesxebeli; 2010 wels 43 msesxebeli), romelTa mTliani kreditis moculoba aRemateba 5,000 aTas lars. sul am kreditebis mTliani moculoba iyo 879,619 aTasi lari (2011 wels: 746,979 aTasi; 2010 wels 588,658 aTasi lari) an mTliani sakredito portfelis 35% (2011 wels: 37%; 2010 wels: 38%)

31


2012 wlis 31 dekembrisTvis gadauxdeli sesxebis sakredito xarisxis mixedviT analizi Semdegia:

aTas larSi

korporatiuli

sesxebi


ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro sesxebi

sxva jami

mimdinare da ar gaufasurebuli-or welze meti sakredito istoriis mqone msesxeblebi 583,682 214,312 236,243 120,317 672 4,134 1,159,360

- axali msesxeblebi 354,076 237,939 128,516 162,895 137,690 82,209 1,103,325

sul mimdinare da ar gaufasurebuli 937,758 452,251 364,759 283,212 138,362 86,343 2,262,685

vadagadacilebuli, magram ara gaufasurebuli

- 1-dan 30 dRemde vadagadacilebuli 4,251 8,945 4,590 2,051 930 - 20,767

- 30-dan 90 dRemde vadagadacilebuli 414 4,469 3,048 430 - - 8,361

- 90-dan 180 dRemde vadagadacilebuli 123 27 - 10 - - 160

- 180-dan 360 dRemde vadagadacilebuli 6 - - - - - 6

sul vadagadacilebuli, magram ara gaufasurebuli 4,794 13,441 7,638 2,491 930 - 29,294

individualurad gaufasurebuli- vadagadacilebis gareSe 173,965 - - - - - 173,965- 30-dan 90 dRemde vadagadacilebuli 13,377 - - - - - 13,377

- 90-dan 180 dRemde vadagadacilebuli

3,334 - - - - - 3,334

- 180-dan 360 dRemde vadagadacilebuli 4,115 - - - - - 4,115

sul individualurad gaufasurebuli sesxebi 194,791 - - - - - 194,791

sxva gaufasurebuli sesxebivadagadacilebis gareSe 2,811 3,177 8,407 4,904 1,753 - 21,052- 1-dan 30 dRemde vadagadacilebuli 1,134 600 232 94 104 - 2,164

- 30-dan 90 dRemde vadagadacilebuli - 2,968 623 2,126 2,335 - 8,052

- 90-dan 180 dRemde vadagadacilebuli 35 6,665 2,401 510 2,447 - 12,058

- 180-dan 360 dRemde vadagadacilebuli 764 3,128 1,356 590 - - 5,838

- 360 dReze metxans vadagadacilebuli - 474 - 290 - - 764

sul sxva gaufasurebuli sesxebi 4,744 17,012 13,019 8,514 6,639 - 49,928

sul klientebze gacemuli sesxebi da avansebi (gaufasurebamde)

1,142,087 482,704 385,416 294,217 145,931 86,343 2,536,698

sul rezervi (112,975) (31,156) (13,186) (4,820) (4,361) - (166,498)

sul klientebze gacemuli sesxebi da avansebi

1,029,112 451,548 372,230 289,397 141,570 86,343 2,370,200

32



aTas larSi

korporatiuli

sesxebi


ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro sesxeb

i

sxva jami

mimdinare da ar gaufasurebuli-or welze meti sakredito istoriis mqone msesxeblebi 383,614 137,038 195,279 85,932 629 - 802,492

- axali msesxeblebi 577,053 249,289 168,567 139,319 83,911 58,456 1,276,595

sul mimdinare da ar gaufasurebuli 960,667 386,327 363,846 225,251 84,540 58,456 2,079,087


- 1-dan 30 dRemde vadagadacilebuli 790 7,225 1,286 1,309 306 - 10,916

- 30-dan 90 dRemde vadagadacilebuli 12 3,517 1,055 487 72 - 5,143

- 90-dan 180 dRemde vadagadacilebuli - 37 - - 42 - 79

- 180-dan 360 dRemde vadagadacilebuli - 56 - - 51 - 107

sul vadagadacilebuli, magram ara gaufasurebuli 802 10,835 2,341 1,796 471 - 16,245

individualurad gaufasurebuli- vadagadacilebis gareSe 25,786 - - - - - 25,786- 1-dan 30 dRemde vadagadacilebuli 5,586 - - - - - 5,586

- 30-dan 90 dRemde vadagadacilebuli 2,120 - - - - - 2,120

sul individualurad gaufasurebuli sesxebi 33,492 - - - - - 33,492

sxva gaufasurebuli sesxebivadagadacilebis gareSe 7,779 3,070 5,759 6,592 - - 23,200- 1-dan 30 dRemde vadagadacilebuli - 354 317 65 - - 736

- 30-dan 90 dRemde vadagadacilebuli 1,109 1,355 521 118 - - 3,103

- 90-dan 180 dRemde vadagadacilebuli - 5,137 1,790 1,780 - - 8,707

- 180-dan 360 dRemde vadagadacilebuli - 1,829 434 414 - - 2,677

- 360 dReze metxans vadagadacilebuli - 158 - - - - 158

sul sxva gaufasurebuli sesxebi 8,888 11,903 8,821 8,969 - - 38,581

sul klientebze gacemuli sesxebi da avansebi (gaufasurebamde)

1,003,849 409,065 375,008 236,016 85,011 58,456 2,167,405

sul rezervi (114,106) (25,833) (12,661) (5,459) (601) - (158,660)

sul klientebze gacemuli sesxebi da avansebi 889,743 383,232 362,347 230,557 84,410 58,456 2,008,745

33



aTas larSi



ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

sxva jami

mimdinare da ar gaufasurebuli-or welze meti sakredito istoriis mqone msesxeblebi 391,309 126,479 168,788 77,591 - 764,167

- axali msesxeblebi 305,640 141,677 75,456 61,015 39,530 623,318

sul mimdinare da ar gaufasurebuli 696,949 268,156 244,244 138,606 39,530 1,387,485


- 1-dan 30 dRemde vadagadacilebuli 54 4,205 3,754 249 - 8,262- 30-dan 90 dRemde vadagadacilebuli - 1,791 1,717 1,344 - 4,852

sul vadagadacilebuli, magram ara gaufasurebuli 54 5,996 5,471 1,593 - 13,114

sxva gaufasurebuli sesxebivadagadacilebis gareSe 81,824 - - - - 81,824- 1-dan 30 dRemde vadagadacilebuli 12,807 - - - - 12,807- 30-dan 90 dRemde vadagadacilebuli 1,538 - - - - 1,538- 90-dan 180 dRemde vadagadacilebuli 2,776 - - - - 2,776- 180-dan 360 dRemde vadagadacilebuli 6,395 - - - - 6,395

sul individualurad gaufasurebuli sesxebi 105,340 - - - - 105,340

sxva gaufasurebuli sesxebivadagadacilebis gareSe 6,614 1,706 3,997 4,138 - 16,455- 1-dan 30 dRemde vadagadacilebuli - 1,423 200 2,838 - 4,461- 30-dan 90 dRemde vadagadacilebuli - 1,276 1,114 749 - 3,139- 90-dan 180 dRemde vadagadacilebuli 2,413 3,785 3,101 4,748 - 14,047- 180-dan 360 dRemde vadagadacilebuli 189 1,820 1,937 274 - 4,220

- 360 dReze metxans vadagadacilebuli - 148 - - - 148

sul sxva gaufasurebuli sesxebi 9,216 10,158 10,349 12,747 - 42,470

sul klientebze gacemuli sesxebi da avansebi (gaufasurebamde) 811,559 284,310 260,064 152,946 39,530

1,548,409

sul rezervi (116,440) (24,527) (15,924) (10,563) - (167,454)

sul klientebze gacemuli sesxebi da avansebi 695,119 259,783 244,140 142,383 39,530

1,380,955

jgufma gamoiyena bass 39-Si, `finansuri instrumentebi: aRiareba da Sefaseba”, aRwerili portfelis uzrunvelyofis meTodologia, da Seqmna portfelis rezervebi gaufasurebiT gamowveuli zaralebisTvis, romlebic warmoiqmna, magram konkretulad ar gamovlenila romelime individualur kreditTan dakavSirebiT saangariSo periodis bolos.

zemoT cxrilebSi warmodgenilia sakredito porfelis analizi sakredito xarisxis safuZvelze. jgufis sakredito riskis marTvis politika gulisxmobs TviToeuli kreditis klasificirebas rogorc `ar gaufasurebuli”, sanam ar gamovlindeba gaufasurebis damadasturebeli konkretuli obieqturi

34

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberimtkicebuleba. mTavari faqtorebi, romlis mixedviTac jgufi kreditebs miiCnevs gaufasurebulad aris: sesxis vadagadacilebisstatusi, msesxebelis finansuri mdgomareoba da dakavSirebuli sesxis uzrunvelyofis samarTliani Rirebuleba. jgufi axorcielebs TiToeuli individualuri kreditis gaufasurebis analizs kvartlurad.

35

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi8. klientebze gacemuli sesxebi da avansebi (gagrZeleba)

vadagadacilebuli, magram ar gaufsurebuli kreditebi moicavs `standartisa” da `sayuradRebo” sakredito riskis kategoriis dagvianebul sesxebs. sadac `standarti” gansazRvrulia rogorc kargi finansuri mdgomareobisa da kargi sakredito gadaxdebis mqone msesxeblebze gacemuli kreditebi, da `sayuradRebo” gansazRvrulia, rogorc adekvaturad uzrunvelyofili kreditebi, romlTa dakavSirebiTac bankis azriT arsebobs msesxebelis finansuri mdgomareobis gauaresebis albaToba. kreditebi, romlebic individualurad gansazRvrulia rogorc gaufasurebuli, moicavs yvela kredits, romlisTvisac fass –is gaufasurebis rezervis moculoba Sefasda individualurad, da imavdroulad, aseTi kreditebi ar Sedis `standartisa” da `sayuradRebo” kategoriebSi. cxrilSi mocemuli vadagasuli Tanxebi warmoadgens darCenili kreditebis mTlian naSTs, da ara marto konkretul vadagadacilebuli nawils. saWiro sakredito uzrunvelyofis moculoba da tipi damokidebulia partnioris sakredito riskis Sefasebaze. miRebuli sakredito uzrunvelyofis mTavari tipebia:

uZravi qoneba, inventari da mowyobiloba, depozitebi mesame mxaris garantiebi.

sakredito uzrunvelyofis finansuri efeqti warmodgenilia sakredito uzrunvelyofis Rirebulebis mixedviT calke (i) im aqtivebTan dakavSirebiT, sadac sakredito uzrunvelyofa da kredistis sxva gamyareba tolia an aRemateba aqtivis sabalanso Rorebulebas (`zedmetad uzrunvelyofili aqtivebi”) da (ii) aqtivebi, romelTa uzrunvelyofa da sxva saxis gamyareba naklebia aqtivis sabalanso Rirebulebaze (`naklebad uzrunvelyofili aqtivebi”). sakredito uzrunvelyofis efeqti 2012 wlis 31 dekemberisTvis:

zedmetad uzrunvelyofili aqtivebi

naklebad uzrunvelyofili aqtivebi

aTas larSi

aqtivebis sabalanso

Rirebuleba

uzrunvelyofis samarTliani

Rirebuleba

aqtivebis sabalanso Rirebuleba


Rirebulebakorporatiuli sesxebi 774,701 1,873,588 367,386 203,772samomxmareblo sesxebi 300,655 744,061 182,049 6,555ipoTekuri sesxebi 363,332 999,838 22,084 6,705mcire da saSualo sawrmoebisTvis sesxebi 271,350 789,728 22,867 6,256

mikro sesxebi 57,368 124,177 88,563 775sxva 81,758 81,990 4,585 4,412

sul 1,849,164 4,613,382 687,534 228,475

sakredito uzrunvelyofis efeqti 2011 wlis 31 dekemberisTvis:zedmetad uzrunvelyofili

aqtivebinaklebad uzrunvelyofili

aqtivebi

aTas larSi



Rirebuleba




mikro sesxebi 34,177 83,751 50,834 153sxva 58,456 58,456 -

36


sul 1,668,689 5,668,302 498,716 125,794

sakredito uzrunvelyofis efeqti 2010 wlis 31 dekemberisTvis:



aTas larSi



Rirebuleba




sxva 39,530 39,530 -

sul 1,202,862 3,552,857 345,547 117,904

sakredito uzrunvelyofis efeqti ganisazRvreba angariSgebis TariRisTvis uzrunvelyofis samarTliani Rirebulebis mTlian gacemul gadauxdel sesxebTan da avansebTan SedarebiT. jgufis Sida Semfasebelma ganaxorciela dagiravebuli uZravi qonebis fizikuri Semowmeba da Seafasa uZravi qonebis samarTlini Rirebuleba sabalanso angariSis warmodgenis TariRisTvis ZiriTadad bazris Sedarebis meTodis gamoyenebiT. inventaris, mowyobilobis da sxva aqtivebis samarTliani Rirebuleba ganisazRvra jgufis sakredito departamentis mier jgufis Sida saxelmZRvanelo miTiTebebis gamoyenebiT. klientebze gacemuli TiToeuli klasis sesxebis da avansebis Sefasebuli samarTliani Rirebuleba ixileT SeniSvnaSi 39. klientebze gacemuli sesxebis da avansebis saprocento ganakveTis analizi warmodgenilia SeniSvnaSi 35. dakavSirebuli mxaris naSTebis Sesaxeb informacia warmodgenilia SeniSvnaSi 41.

10 gasayidad arsebuli sainvesticio fasiani qaRaldebi

aTas larSi 2012 2011 2010

saqarTvelos erovnuli bankis sadepozito sertifikatebi 187,551 168,537 126,148saqarTvelos finansTa saministros saxazino obligaciebi 19,210 61,014 86,841saqarTvelos mTavrobis obligaciebi 196,004 32,942 -

sul savalo fasiani qaRaldebi 402,765 262,493 212,989

korporatiuli aqciebi – arakotirebuli 1,812 1,812 1,766korporatiuli aqciebi –kotirebuli (VISA Inc) 3,156 2,131 1,568

sul gasayidad arsebuli sainvesticio fasiani qaRaldebi

407,733 266,436 216,323

xelmZRvanelobam saimedod ver Seafasa arakotirebuli kapitalis aqciebSi jgufis investiciis da gasayidad arsebuli sainvesticio fasianis qaRaldebis samarTliani Rirebuleba. amitom es investiciebi aRricxulia 1,812 aTasi laris TviTRirebulebiT (2011 weli: 1,812 aTasi lari; 2010 wels 1,766 aTasi lari). investiciis mimRebebma ar gamoaqveynes arsebuli finansuri informacia maTi operaciebis Sesaxeb, maTi aqciebi ar aris kotirebuli da bolodroindeli savaWro fasebi ar aris gasajaroebuli.

2012 wlis 31 dekembrisTvis 54,800 laris odenobis gasayidad arsebuli sainvesticio fasiani qaRaldebi dagiravda adgilobriv bankebSi an finansur institutebSi rogorc sxva nasesxebi saxsrebis uzrunevlyofa (2011 wels: nuli; 2010 wels: 58,463 aTasi lari). ixileT SeniSvna 23. gasayidad arsebuli arcerTi savalo fasiani qaRaldi ar aris vadagadacilebuli an gaufasurebuli.

37

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberigasayidad arsebuli sainvesticio fasiani qaRaldebis dinamika Semdegia:

aTas larSi 2012 2011 2010

sabalanso Rirebuleba 1 ianvars 266,436 216,323 3,619 Sesyidvebi 813,864 646,538 483,844 gayidvebi (90,857) (47,815) (38,461)gamosyidva dafarvis vadis dadgomisas (599,913) (571,104) (236,411)gadafaseba 528 1,277 (286)daricxuli procento Semosavali (SeniSvna 30) 27,211 23,253 10,317miRebuli saprocento Semosavali (9,536) (2,036) (6,299)gaufasureba - - -

sabalanso Rirebuleba 31 dekembers 407,733 266,436 216,323

2012 wlis 31 dekembrisTvis ZiriTadi kapitalis gasayidad arsebuli sainvesticio fasiani qaRaldebia:

dasaxeleba saqmianoba registraciis qveyana

sabalanso Rirebuleba2012 2011 2010

JSC GRDCuZravi qonebis ganviTareba

niderlandebis antiliis kunZulebi 1,502 1,502 1,502

Visa Inc.baraTebis damuSaveba

aSS3,156 2,131 1,568

sxva 310 310 264

sul 4,968 3,943 3,334

38


11 dafarvis vadamde flobili sainvesticio fasiani qaRaldebi

aTas larSi 2012 2011 2010saqarTvelos mTavrobis obligaciebi - 28,956 28,986

sul dafarv is vadamde flobili sainvesticio fasiani qaRaldebi - 28,956 28,986

dafarvamde arsebuli sainvesticio fasiani qaRaldebis dinamika Semdegia:

aTas larSi 2012 2011 2010

sabalanso Rirebuleba 1 ianvrisTvis 28,956 28,986 115,496Sesyidvebi 5,000 - 27,921gamosyidva dafarvis vadis dadgomisas (33,000) - (115,496)daricxuli procento Semosavali (SeniSvna 30) 2,373 3,642 1,577miRebuli saprocento Semosavali (3,329) (3,672) (512)

sabalanso Rirebuleba 31 dekembrisTvis - 28,956 28,986

dafarvis vadamde flobili sainvesticio fasiani qaRaldebis samarTliani Rirebulebis Sesaxeb informacia ixileT SeniSvnaSi 39. dafarvis vadamde flobili sainvesticio fasiani qaRaldebis saprocento ganakveTis analizi ixileT SeniSvnaSi 35.

12 sxva finansuri aqtivebi

aTas larSi 2012 2011 2010

misaRebi Tanxebi Sewyvetili salizingo kontraqtebidan 4,345 4,528 5,473salizingo aqtivebis Sesyidvis avansebi 6,859 5,480 1,691misaRebi Tanxebi sakredito baraTis momsaxurebidan da gadaricxvebidan 3,349 1,025 596

misaRebi Tanxebi garantiebidan 10,890 575 475sxva 6,743 3,697 2,692

gamoklebuli: gaufasurebis rezervi (6,885) (3,966) (4,997)

sul sxva finanusri aqtivebi 25,301 11,339 5,930

2012 wels sxva finansuri aqtivebis gaufasurebis rezervis dinamika Semdegia:

aTas larSi

Sewyvetil ijaraze

debitoruli davalianeba sxva sul

gaufasurebis rezervi 2012 wlis 1 ianvrisTvis 3,966 3,966gaufasurebis rezervi/(rezervisgan gaTavisufleba) wlis ganmavlobaSi 579 3,553 4,132

wlis ganmavlobaSi Camowerili Tanxebi, rogorc uimedo (658 (1,394adre Camowerili Tanxebis amoReba - 181

gaufasurebis rezervi 2012 wlis 31 dekembrisTvis 3,887 2,998 6,885

39

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi11 sxva finansuri aqtivebi (gagrZeleba)


aTas larSi

Sewyvetil ijaraze

debitoruli davalianeba sxva sul

gaufasurebis rezervi 2011 wlis 1 ianvrisTvis 4,639 4,997gaufasurebis rezervi/(rezervisgan gaTavisufleba) wlis ganmavlobaSi 755 397

wlis ganmavlobaSi Camowerili Tanxebi, rogorc uimedo (1,428 (1,428

gaufasurebis rezervi 2011 wlis 31 dekembrisTvis 3,966 3,966


aTas larSi

Sewyvetil ijaraze

debitoruli davalianeba

debitoruli davalianeb

a garantiebze sxva sul

gaufasurebis rezervi 2010 wlis 1 ianvrisTvis 4,206 2,604 6,888

gaufasurebis rezervi wlis ganmavlobaSi 433 713wlis ganmavlobaSi Camowerili Tanxebi, rogorc uimedo - (2,604 (2,604

gaufasurebis rezervi 2010 wlis 31 dekembrisTvis 4,639 4,997

sxva finansuri aqtivebis analizi sakredito xarisxis mixedviT Semdegia:

aTas larSi 2012 2011 2010mimdinare da ar gaufasurebuli - salizingo aqtivebis Sesyidvis avansi 6,859 5,480 1,691 - misaRebi Tanxebi sakredito baraTis momsaxurebidan da

gadaricxvebidan 3,349 1,025 596 - misaRebi Tanxebi garantiebidan 10.890 575 475 - sxva 3,873 3,697 2,334

sul mimdinare da ar gaufasurebuli 24,971 10,777 5,096

individualurad gaufasurebuli - misaRebi Tanxebi Sewyvetili salizingo kontraqtebidan 4,345 4,528 5,473 - sxva finansuri aqtivebi 2,870 - 358

sul individualurad gaufasurebuli 7,215 4,528 5,831

gamoklebuli gaufasurebis rezervi (6,885) (3,966) (4,997)

sul sxva finansuri aqtivebi 25,301 11,339 5,930

misaRebi Tanxebi Sewyvetili salizingo kontraqtebidan naklebad uzrunvelyofilia, am uzrunvelyofis Sefasebuli samarTliani Rirebuleba udris 472 aTas lars (2011 wels: 636 aTas lars; 2010 wels: 921 aTas lars). darCenili aqtivebi ar aris uzrunvelyofili.

40


13 investiciebi finansur lizingSi

26,377 aTasi laris (2011 wels 21,979 aTasi lari; 2010 wels 9,681 aTasi lari) finansur lizingSi investiciebi warmodgenilia mowyobilobis ijarebiT. misaRebi Tanxebi finansuri lizingidan uzrunvelyofilia ijariT gacemuli mowyobilobiT. finansuri lizingidan misaRebi Tanxebis dRevandeli Rirebulebebia:

aTas larSi

gadasaxdelia 1 welSi

gadasaxdelia 2-5 welSi

sul

2012 wlis 31 dekembers misaRebi finansuri lizingisgadasaxadi 18,616 15,418 34,034gamoumuSavebeli finansuri Semosavali (4,629) (2,914) (7,543gaufasurebis rezervi (71) (43) (114

2012 wlis 31 dekembers misaRebi finansuri lizingis 13,916 12,461 26,377gadasaxadis amJamindeli Rirebuleba2011 wlis 31 dekembers misaRebi finansuri lizingisgadasaxadi 14,110 15,742 29,852gamoumuSavebeli finansuri Semosavali (4,209) (3,556) (7,765gaufasurebis rezervi (61) (47) (108

2011 wlis 31 dekembers misaRebi finansuri lizingis 9,840 12,139 21,979gadasaxadis amJamindeli Rirebuleba2010 wlis 31 dekembers misaRebi finansuri lizingisgadasaxadi 7,401 5,807 13,208gamoumuSavebeli finansuri Semosavali (1,798) (1,215) (3,013gaufasurebs rezervi (307) (207) (514

2010 wlis 31 dekembers misaRebi finansuri lizingis 5,296 4,385 9,681gadasaxadis amJamindeli Rirebuleba

2012 wlis 31 dekembers misaRebi finansuri lizingis Sefasebuli samarTliani Rirebuleba iyo 26,377 aTasi lari (2011 wels: 21,979 aTasi lari; 2010 wels: 9,681 aTasi lari). ixileT SeniSvna 39.

finansur lizingSi sufTa investiciis gaufasurebis rezervSi dinamika Semdegia:

aTas larSi

31 dekemberi

2012

31 dekemberi

2011

31 dekemberi

2010

wlis dasawyisSi gaufasurebis rezervi 108 514 929 (dafarva)/gaufasurebis rezervi wlis ganmavlobasi 42 (174) 900wlis ganmavlobaSi Camowerili Tanxebi, rogorc uimedo (27) (212) (1,203)

Sewyvetili ijarebidan misaRebi Tanxebis amoReba (9) (20) (112)

wlis bolos gaufasurebis rezervi 114 108 514

41

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi12 investiciebi finansur ijaraSi (gagrZeleba)

finansur lizingSi wminda investiciis analizi sakredito xarisxis mixedviT Semdegia:

aTas larSi31 dekemberi

201231 dekemberi

2011

31 dekemberi

2010

mimdinare da ar gaufasurebuli- or welze meti sakredito istoriis mqone klientebi 7,044 4,525 3,342

- axali klientebi 15,365 16,802 2,893

sul mimdinare da ar gaufasurebuli 22,409 21,327 6,235

vadagasuli, magram ar gaufasurebuli- 90 dReze naklebi vadagadacilebiT 872 719 853- 180-dan 360 dRemde dagvianebiTvadagadacilebiT 6 41 14

sul vadagasuli, magram ar gaufasurebuli 878 760 867

sul individualurad gaufasurebuli 3,204 - 3,093sul finansur lizingSi investiciebi 26,491 22,087 10,195

gaufasurebis rezervi (114) (108) (514)

sul wminda investicia finansur lizingSi 26,377 21,979 9,681

jgufma gamoiyena bass 39-Si, `finansuri instrumentebi: aRiareba da Sefaseba”, aRwerili portfelis uzrunvelyofis meTodologia, da Seqmna portfelis rezervebi gaufasurebiT gamowveuli zaralebisTvis, romlebic warmoiqmna, magram konkretulad ar gamovlenila romelime individualur kreditTan dakavSirebiT saangariSo periodis bolos. jgufis politika gulisxmobs TiToeuli kreditis klasificirebas rogorc `mimdinare da ar gaufasurebuli”, sanam ar gamovlindeba investiciis gaufasurebis damadasturebeli konkretuli obieqturi mtkicebuleba. mTavari faqtorebi, romlis mixedviTac jgufi ijaras miiCnevs gaufasurebulad aris moijaris finansuri mdgomareobis gauareseba, vadagadacilebis statusi da ijariT gacemuli aqtivis likviduroba.

jgufi Cveulebriv adgens finansuri lizingis kontraqtebs ise, rom moijarem ijaris vadis dasawyisSi gadaixados minimaluri avansi: mowyobilobis fasis 20%. jgufi inarCunebs uflebebs lizingiT gacemul aqtivebze ijaris periodSi. kontraqtis safuZvelze aqtivze ufleba gadaecema moijares sakontraqto vadis bolos, rac gulisxmobs Tanxis srul gadaxdas. zogadad salizingo vadebi daaxloebiT 5 welia.

uzrunvelyofis Sedegi 2012 wlis 31 dekembrisTvis:



aTas larSiaqtivebis

sabalanso Rirebuleba


Rirebuleba



Rirebulebainvesticiebi finansur lizingSi 24,670 51,590 1,821 221

sul 24,670 51,590 1,821 221

42





aTas larSiaqtivebis



Rirebuleba



Rirebuleba

investiciebi ijarebSi 21,023 37,949 1,064 899

sul 21,023 37,949 1,064 899




aTas larSiaqtivebis



Rirebuleba



Rirebuleba

investiciebi ijarebSi 9,756 28,229 439 265

sul 9,756 28,229 439 265

14 sxva aqtivebi

aTas larSi 2012 2011 2010

giraoSi darCenili uZravi qoneba 56,316 82,317 80,228sxva aqtivebis Sesasyidi avansebi 3,401 3,350 1,332inventari 3,383 2,293 1,646Sewyvetili salizingo kontraqtebidan dasakuTrebuli aqtivebi 1,852 867 2,071

mimdinare mSeneblobis avansebi 905 2,131 396mogebis gadasaxadis garda sxva avansad gadaxdili gadasaxadebi 528 2,193 5,758

lizingiT gasacemad Sesyiduli aqtivebi 413 82 1,143lizingiT gasacemi aqtivebis avansad gadaxdili dazRveva 347 316 156

sxva 209 104 407

sul sxva aqtivebi 67,354 93,653 93,137

giraoSi darCenili uZravi qoneba moicavs sainvesticio qonebad Sefasebulis garda sxva uZravi qonebis aqtivebs da jgufis mier SeZenil mowyobilobas vadagasuli kreditebis dasafarad. jgufi varaudobs am aqtivebis gasxvisebas momavalSi. es aqtivebi fass 5-is mixedviT ar aris klasificirebuli rogorc gasayidad arsebuli, radgan jgufma jer unda daiwyos aqtiurad maTi gasayidad momzadeba. aseTi aqtivebi Tavdapirvelad aRiarebulia TviTRirebulebiT da Semdeg fasdeba umcires Tanxad TviTRirebulebas da wminda sarealizacio Rirebulebas Soris.

43


15 ZiriTadi saSualebebi da aramaterialuri aqtivebi

aTas larebSi

SeniSv.

Senobebisa da

saijaro uflebis

gaumjobeseba

kompiuterebi da

saofise teqnika

mimdinare

mSenebloba

sul ZiriTadi saSualebebi

kompiuteruli

programebis

licenziebi

jami

xarjebi da Sefasebebi 2010 wlis 1 ianvrisTvis 99,333 70,080 20,012 189,425 9,308

198,733

dagrovili cveTa/amortizacia(8,866) (32,268) - (41,134) (4,130)

(45,264)

sabalanso Rirebuleba 2010 wlis 1 ianvrisTvis 90,467 37,812 20,012 148,291 5,178

153,469

Sesyidva 1,250 7,483 6,450 15,183 1,340 16,523transferebi 50 - (50) - - -transferebi sainvesticio qonebaSi (310) - (2,196) (2,506) - (2,506)gasayidad arsebul jgufSi reklasifikacia - (475) - (475) (2,216) (2,691)gasxviseba - (3,513) (157) (3,670) (48) (3,718)mogeba-zaralSi daricxuli gaufasureba - (1,434) (192) (1,626) - (1,626)cveTis/amortizaciis daricxva

(4,034) (8,703) - (12,737) (1,164)(13,90

1)gayidul aqtivebze da transferebze dagrovili cveTis/amortizaciis amotrialeba

199 1,770 - 1,969 470 2,439sabalanso Rirebuleba 2010 wlis 31 dekembrisTvis 87,622 32,940 23,867 144,429 3,560

147,989

xarjebi da Sefasebebi 2010 wlis 31 dekembrisTvis 100,323 72,141 23,867 196,331 8,384

204,715

dagrovili cveTa/amortizacia(12,701) (39,201) - (51,902) (4,824)

(56,726)

sabalanso Rirebuleba 2010 wlis 31 dekembrisTvis 87,622 32,940 23,867 144,429 3,560

147,989

Sesyidva 4,647 11,799 6,870 23,316 4,759 28,075transferebi 9,122 631 (9,753) - - -transferebi sainvesticio qonebidan 3,188 - - 3,188 -

3,188

gasxviseba (786) (3,339) (1,392) (5,517) (54) (5,571)gadafasebisas RirebulebaSi zrda/(kleba) 1,311 - (481) 830 - 830Svilobili kompaniebis SeZena 5,093 1,317 671 7,081 773 7,854gasayidad arsebuli gasxvisebis jgufis adrindeli aRiarebiT gamowveuli koreqtireba (amortizaciisa da cveTis gareSe) - 1,299 - 1,299 2,216 3,515cveTis/amortizaciis daricxva

(3,898) (9,587) - (13,485) (1,210)(14,69

5)gayidul aqtivebze da transferebze dagrovili cveTis/amortizaciis amotrialeba, tansferebi sainvesticio qonebaSi da gasayidad arsebul jgufSi reklasifikacia 250 2,488 - 2,738 20 2,758 sabalanso Rirebuleba 2011 wlis 31 dekembrisTvis 106,549 37,548 19,782 163,879 10,064

173,943


247,582

dagrovili cveTa/amortizacia, maT Soris dagrovili gaufasurebis Sedegad zarali (18,302) (49,129) - (67,431) (6208)

(73,639)


173,943

Sesyidva 1,892 16,533 23,969 42,394 10,750 53,144transferebi 15,751 309 (16,060) - - -

44

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberitransferebi sainvesticio qonebaSi (2,418) - - (2,418) - (2,418)gasxviseba (2,149) (5,478) (609) (8,236) (16) (8,252)inventarSi gadatana - (309) - (309) - (309)gadafasebisas RirebulebaSi zrda/(kleba) 1,585 - 8,928 10,513 - 10,513mogeba-zaralSi daricxuli gaufasureba (769) - - (769) (1) (770)cveTis/amortizaciis daricxva

(4,275) (15,360) - (19,635) (2,015)(21,65

0)gayidul aqtivebze da transferebze dagrovili cveTis/amortizaciis amotrialeba, tansferebi sainvesticio qonebaSi. 1,853 5,284 - 7,137 35 7,172


211,373


299,491

dagrovili cveTa/amortizacia, maT Soris dagrovili gaufasurebis Sedegad zarali (20,724) (59,206) - (79,930) (8,186)

(88,116)


211,375

cveTisa da amortizaciis daricxva, romelic warmodgenilia saerTo mogebis konsolidirebul angariSgebaSi, moicavs sabrunavi saSualebebis, sainvesticio qonebis da aramaterialuri aqtivebis amortizaciisa da cveTis daricxvas. mimdinare mSenebloba moicavs filiali Senobebis mSeneblobasa da aRdgenas. dasrulebis Semdeg aqtivebi gadadis Senobebis klasSi. Senobebi gadafasda sabazro RirebulebiT 2012 wlis 6 ivliss. Sefaseba ganxorcielda aRiarebuli da Sesabamisi profesiuli kvalifikaciis mqone Semfaseblebis damoukidebeli firmis mier, romelsac aqvs msgavsi kategoriisa da mdebareobis mqone aqtivebis Sefasebis kargi gamocdileba. SefasebisTvis gamoyenebuli safuZveli iyo diskontirebuli fuladi saxsrebis nakadi, integrirebuli xarjTaRricxva da gayidvebis Sedarebis meTodi. samarTliani Rirebuleba Sefasda Sesabamisi Sefasebis meTodis gamoyenebiT, rac damokidebulia imaze ramdenad Seesabameba Sefasebebi Semdeg maxasiaTbelebs: informaciis saimedooba da sisrule, Sefasebuli qonebis Taviseburebebi.xelmZRvaneloba Tvlis, rom samarTliani Rirebuleba mniSvnelovnad ar Secvlila 2012 wlis 6 ivlissa da 31 dekembers Soris periodSi. 2012 wlis 31 dekembers Senobebis sabalanso Rirebuleba iqneboda 87,957 aTasi lari (2011 wels: 78,071 aTasi lari; 2010 wels: 70,220 aTasi lari), Tu aqtivebi aRricxuli iqneboda TviTRirebulebiT, gamoklebuli cveTa da gaufasurebiT gamowveuli zarali. 2012 wlis 31 dekembers mimdinare mSeneblobis sabalanso Rirebuleba iqneboda 20,736 aTasi lari (2011 wels: 13,278 aTasi lari; 2010 wels 18,001 aTasi lari), Tu aqtivebi aRricxuli iqneboda TviTRirebulebiT, gamoklebuli cveTa da gaufasurebiT gamowveuli zarali.

16 sainvesticio qoneba

aTas larSi 2012 2011 2010

sainvesticio qoneba TviTRirebulebiT 1 ianvrisTvis. 27,082 27,742 9,785

transferi ZiriTadi saSualebebidan 2,418 - 2,506transferi giraoSi darCenili uZravi qonebidan 19,230 8,988 15,935transferi finansur lizingSi - (1,805) (223)gasxviseba (14,296) (4,389) -transferi ZiriTad saSualebebSi - (3,188) -gasxvisebisas cveTis aRmofxvra 324 127 -cveTis daricxva (453) (393) (261)

sainvesticio qoneba 31 dekembrisTvis 34,305 27,082 27,742

45

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberimiwa ar icviTeba. sxva sainvesticio qonebis sxva punqtebze cveTa gaangariSdeba wrfivi meTodis gamoyenebiT, raTa maTi Rirebuleba ganawildes eqpluataciis periodze, rac 30-50 wels Seadgens. sainvesticio qonebis narCeni Rirebuleba Sefasda nulad. 2012 wlis 31 dekembers sainvesticio qoneba moicavda miwis 10 erTeuls (2011 wels: 11) da Tbilissa da saqarTvelos sxva regionebSi mdebare 22 Senobas (2011 wels: 28), romelTa samarTliani Rirebuleba Seadgens 34,928 aTas lars (2011 wels: 37,966 aTas lars; 2010 wels 41,914 aTas lars). Sefasebis sxva detalebisTvis ixileT SeniSvna 3.

16. gudvili Svilobili kompaniebis SeZenisas warmoqmnil gudvilSi dinamika Semdegia:

aTas larSiSeniSvna 2012 2011 2010

sabalanso Rirebuleba 1 ianvrisTvis 2,726 1,262 1,958

Svilobili kompaniis SeZenidan nameti 42 - 769 -gasayidad arsebuli arasabrunavi aqtivebidan gadmotana - 695 -

gasayidad arsebul arasabrunav aqtivebze gadatana - - (696)

sabalanso Rirebuleba 31 dekembrisTvis 2,726 2,726 1,262

gudvilis gaufasurebis testi

gudvili gadaecema fuladi saxsrebis magenerirebel erTeulebs (erTeulebi, romlebic warmoadgens yvelaze dabal dones jgufSi, romel donezec gudvili mowmdeba xelmZRvanelobis mier da romelic ar aRemateba segments) Semdegnairad:

aTas larSi 2012 2011 2010

ss banki konstanta 769 769 -ss gaerTianebuli finansuri korporacia 695 695 -Sps Tibisi krediti 1,262 1,262 1,262

sul gudvilis sabalanso Rirebuleba 2,726 2,726 1,262

TiToeuli fuladi saxsrebis magenerirebeli erTeulis anazRaurebadi Rirebuleba ganisazRvra gamoyenebidan gamomdinare Rirebulebis gaTvlebis safuZvelze. es gaTvlebi iyenebs fuladi saxsrebis nakadis savaraudo maCveneblebs xelmZRvanelobis mier damtkicebul xuT wlian periodze gaTvlil finansur biujetebze dayrdnobiT.

xelmZRvanelobam gansazRvra prognozirebuli mTliani marJa adre ganxorcielebuli saqmianobisa da misi prognozirebuli sabazro koniunqturis safuZvelze. gamoyenebuli Sewonili saSualo zrdis tempi Seesabameba sawarmoo angariSebSi Setanil prognozebs. gamoyenebuli diskontis ganakveTebi gadasaxadis gadaxdis Semdgomi ganakveTebia da asaxavs Sesabamis fuladi saxsrebis generirebis erTeulebTan dakavSirebul riskebs. Tu ss banki konstantas diskontirebuli fuladi saxsrebis mimarT gamoyenebuli Sesworebuli gaangariSebuli gadasaxadis gadaxdamde diskontirebuli ganakveTi 10%-iT meti iqneboda xelmZRvanelobis maCvneblebze, jgufs ar dasWirdeboda gudvilis sabalanso Rirebulebis Semcireba. ss banki konstantas fuladi saxsrebis generirebis erTeulis anazRaurebadi Rirebuleba aRemateba mis sabalanso Rirebulebas 39,850 aTasi lariT (2011 wels: 34,711 aTasi). fuladi saxsrebis generirebis erTeulis sabalanso Rirebuleba gautoldeba mis gamosayenebel Rirebulebas weliwadSi 17.37%-iani diskontis ganakveTiT (2011 wels: 18.06%). Tu ss gaerTianebuli finansuri korporaciis diskontirebuli fuladi saxsrebis mimarT gamoyenebuli Sesworebuli gaangariSebuli gadasaxadis gadaxdamde diskontirebuli ganakveTi 10%-iT meti iqneboda xelmZRvanelobis maCveneblebze, jgufs ar dasWirdeboda gudvilis sabalanso Rirebulebis Semcireba. ss gaerTianebuli finansuri korporaciis fuladi saxsrebis generirebis erTeulis anazRaurebadi Rirebuleba aRemateba mis sabalanso Rirebulebas 283 aTasi lariT

46

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi(2011 wels: 391 aTasi). fuladi saxsrebis generirebis erTeulis sabalanso Rirebuleba gautoldeba mis gamosayenebel Rirebulebas weliwadSi 24.43%-iani diskontis ganakveTiT.

Tu Sps Tibisi krediti diskontirebuli fuladi saxsrebis mimarT gamoyenebuli Sesworebuli gaangariSebuli gadasaxadis gadaxdamde diskontirebuli ganakveTi 10%-iT meti iqneboda xelmZRvanelobis maCvneblebze, jgufs ar dasWirdeboda gudvilis sabalanso Rirebulebis Semcireba (2011 wels: gudvilis sabalanso Rirebulebis Semcireba 1,262 aTasi lariT da sufTa aqtivebis sabalanso Rirebuleba 1,262 aTasi lariT; 2011 wels: nuli). Sps Tibisi krediti fuladi saxsrebis generirebis erTeulis anazRaurebadi Rirebuleba aRemateba mis sabalanso Rirebulebas 47,039 aTasi lariT (2011 wels: 2,671 aTasi lri; 2010 wels:11,291 aTasi lari). fuladi saxsrebis generirebis erTeulis sabalanso Rirebuleba gautoldeba mis gamosayenebel Rirebulebas weliwadSi 15.3%-iani diskontis ganakveTiT (2011 wels: 10.25%weliwadSi; 2010 wels 13.98% weliwadSi).

47

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi17. gasayidad arsebuli sarealizacio aqtivebis jgufi

2010 wlis 20 dekembers jgufis xelmZRvanelobis da aqcionerebis damtkicebis Semdeg ss gaerTianebul finansur korporaciasTan dakavSirebuli aqtivebi da valdebulebebi warmodgenilia rogorc gasayidad arsebuli, raTa gaeyida kompania ss gaerTianebuli finansuri korporacia, Tumca 2011 wels jgufma Secvala gayidvis gadawyvetileba da gadawyvita SeenarCunebina es kompania, amitom jgufma Secvala misi rogorc gasayidad arsebulis klasifikacia da Seabruna kompaniis sufTa aqtivebis xelaxla Sefasebisa aRiarebuli dabegvramde danakargi ufro dabal sabalanso Rirebulebisa da samarTliani RirebulebiT gamoklebuli 1,519 aTasi laris gayidvis xarjebi.

gasayidad arsebulis (am salikvidacio jgufebis) saxiT klasificirebuli arasabrunavi aqtivebis mTavari klasebia:

aTas larSi 2010

salikvidacio jgufis gasayidad arsebuli aqtivi::mogebis mimdinare gadasaxadis avansad gadaxda 53gadavadebuli sagadasaxado aqtivi 136sxva aqtivebi 235aramaterialuri aqtivebi 2,216ZiriTadi saSualebebi 475

sul arasabrunavi aqtivebi klasificirebuli rogorc sarealizacio aqtivebis jgufi 3,115

gasayidad arsebuli salikvidacio jgufebTan uSualod dakavSirebuli valdebulebebis mTavari klasebia:

aTas larSi 2010

sxva valdebulebebi 300

sul arasabrunavi valdebulebebi klasificirebuli rogorc sarealizacio aqtivebis jgufi

300

18. valdebulebebi sxva bankebis mimarT

aTas larSi 2012 2011 2010

sxva bankebis sakorespondento angariSebi da erTdRiani depozitebi 6,569 15,003 3,570

bankebisa da finansuri institutebis vadiani depozitebi 53,700 89,470 43,431moklevadiani sesxebibankebidan 15,935 5,905 761

sul valdebulebebi sxva bankebis mimarT 76,204 110,378 47,762

sxva bankebis mimarT valdebulebebze samarTliani Rirebulebis informacia ixileT SeniSvnaSi 39. sxva bankebis mimarT valdebulebebis saprocento ganakveTis analizi, likvidurobis analizi da geografiuli analizi ixileT SeniSvnaSi 35.

48


19. klientis angariSi

aTas larebSi 2012 2011 2010

saxelmwifo da sajaro organizaciebi- mimdinare/angariSsworebis angariSebi 72,638 103,619 56,678- vadiani depozitebi 225,926 70,887 11,618

sxva iuridiuli pirebi- mimdinare/angariSsworebis angariSebi 635,181 506,432 347,462- vadiani depozitebi 155,112 219,436 97,610 fizikuri pirebi- mimdinare/angariSsworebis angariSebi 386,737 354,582 350,228- vadiani depozitebi 1,011,350 744,300 501,755 sul klientis angariSebi 2,486,944 1,999,256 1,365,352

saxelmwifo da sajaro organizaciebi moicavs saxelmwifos mflobelobaSi arsebul mogebaze orientirebul bizness

ekonomikuri seqtoris koncentracia klientis angariSebis farglebSi Semdegia:

2012 2011 2010aTas larSi Tanxa % Tanxa % Tanxa %

fizikuri piri 1,398,087 56% 1,098,882 55% 851,983 62%energetika 210,801 8% 76,941 4% 39,664 3%transportireba 196,090 8% 160,488 8% 47,647 3%vaWroba da momsaxureba 186,783 8% 214,031 11% 140,273 10%mSenebloba 115,775 5% 97,080 5% 62,453 5%uZravi qoneba 57,890 2% 15,025 1% 11,197 1%kvebis mrewveloba 51,161 2% 28,780 1% 24,200 2%samomxmareblo saqonliT da avtomobilebiT vaWroba 42,658 2% 36,649 2% 25,959 2%

komunikacia 19,135 1% 32,990 2% 31,356 2%mrewveloba 18,869 1% 5,696 0% 14,135 1%navTobi da gazi 17,639 1% 8,156 0% 12,384 1%soflis meurneoba 11,374 0% 5,895 0% 11,530 1%samTo samuSaoebi 5,102 0% 11,765 1% 2,532 0%sxva 155,580 6% 206,878 10% 90,039 7%

sul klientis angariSebi 2,486,944 100% 1,999,256 100% 1,365,352 100%

2012 wlis 31 dekembers jgufs hyavda 78 klienti (2011 wels 64 klienti; 2010 wels: 10 klienti) 3,000 aTas larze meti NnaSTebiT. am klientebis mTliani naSTi iyo 758,428 aTasi lari (2011 wels: 615, 557 aTasi; 2010 wels: 75,449 aTasi lari) anu mTliani klientis angariSebis 30% (2011 wels: 31%; 2010 wels 9%).

2012 wlis 31 dekembers klientis angariSebSi Setanilia 3,572 aTasi laris da 33,135 aTasi laris depozitebi (2011 wels: 16,543 aTasi lari da 31,307 aTasi lari; 2010 wels 9,840 aTasi lari da 87,058 aTasi lari) rogorc gacemuli akreditiviT da garantiebiT gaTvaliswinebuli upirobo valdebulebebis uzrunvelyofa. ixileT SeniSvna 37.

TiToeuli klasis klientis angariSebis samarTliani Rirebulebis monacemebi ixileT SeniSvnaSi 39. კლიენტების ანგარიშების საპროცენტო განაკვეთის ანალიზი წარმოდგენილია შენიშვნაში N35 dakavSirebuli mxaris naSTebis Sesaxeb informacia ixileT SeniSvnaSi 41.

49

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi20. valdebulebebisa da danaxarjebis rezervi

valdebulebebisa da danaxarjebis rezervebSi dinamika Semdegia:

aTas larSi

kreditTan dakavSirebuli

valdebulebebi da Sesrulebis garantiebi

sxva sul

sabalanso Rirebuleba 2010 wlis 1 ianvars 3,789 1,500 5,289mogeba-zaralSi aRricxuli namati 1,992 1,100 3,092wlis ganmavlobaSi Camowerili Tanxebi - (1,500) (1,500)

sabalanso Rirebuleba 2010 wlis 31 dekembers 5,781 1,100 6,881

mogeba-zaralSi aRricxuli namati 1,353 200 1,553

sabalanso Rirebuleba 2011 wlis 31 dekembers 7,134 1,300 8,434

namatebs gamoklebuli mogeba-zaralSi aRricxuli valebi 1,605 1,700 3,306

rezervis gamoyeneba (5,565) - (5,565)sabalanso Rirebuleba 2012 wlis 31 dekembers 3,174 3,000 6,174

kreditTan dakavSirebuli valdebulebebis da Sesrulebis garantiebi: rezervebi Seiqmna finansur da Sesrulebis garantiebTan dakavSirebiT warmoqmnili zaralis da im msesxeblebze kreditis gacemis valdebulebebTan mimarTebaze, romelTa finansuri mdgomareoba gauaresda.

valdebulebebis, xarjebis, Sesrulebis garantiebis da kreditTan dakavSirebuli valdebulebebis rezervebi savaraudod srulad iqneba gamoyenebuli wlis dasrulebidan Tormeti Tvis ganmavlobaSi.

21. sxva finansuri valdebulebebi

sxva finansuri valdebulebebi moicavs Semdegs:

aTas larSi

SeniSvn

a 2012 2011 2010

warmoebuli finansuri valdebulebebi Error:

Referenc

esourcenot

found 7,139 5,152 300

kreditoruli davalianeba 5,688 2,210 1,953finansuri lizingis sagarantio depozitebi 3,388 1,770 1,073 sadebetoan sakredito baraÈiT kreditoruli davalianebebi 1,166 274 36

sxva dagrovili valdebulebebi 2,081 1,899 570

sul sxva finansuri valdebulebebi 19,462 11,305 3,932

sxva finansuri aqtivebis samarTliani Rirebulebis monacemebi ixileT SeniSvnaSi 39.

50


22. sxva valdebulebebi.

sxva valdebulebebi moicavs Semdegs:

aTas larSi 2012 2011 2010

dagrovilTanamSromelTa anazRaurebis xarjebi 13,412 12,978 9,732miRebuli avansebi 534 1,986 215 klientebis loialobis progamiT gaTvaliswinebuli valdebulebebi 1,542 923 537

saSemosavlos garda sxva gadasaxdeli gadasaxadebi 1,337 468 7,661

sxva 3,919 3,050 1,536

sul sxva valdebulebebi 20,744 19,405 19,681

yvela zemoT miTiTebuli valdebuleba unda Sesruldes wlis dasrulebidan Tormet Tveze nakleb vadaSi.

23. sxva nasesxebi saxsrebi

2012 welis 31 dekembers, sxva nasesxebi saxsrebi moicavda Semdegs:

aTas larSigadauxdeli Tanxa

Tavdapirvel valutaSigadauxdeli Tanxa larSi

lariaSS

dolarievro

ucxouri bankebi da saerTaSoriso finansuri institutebi28,96

1 271,826 256 479,854

adgilobrivi bankebi da finansuri institutebi52,70

7 6,574 - 63,599

sxva finansuri institutebi - 5962,96

8 7,466

sul81,66

8 278,9963,22

4 550,919




lariaSS

dolarievro

ucxouri bankebi da saerTaSoriso finansuri institutebi18,18

6 292,8602,61

7 513,006

sxva finansuri institutebi - 7431,63

1 4,766

51


sul18,18

6 293,6034,24

8 517,772




lariaSS

dolarievro

ucxouri bankebi da saerTaSoriso finansuri institutebi 4,398 123,390 18 223,186

adgilobrivi bankebi da finansuri institutebi55,01

1 - - 55,011sxva finansuri institutebi - 891 480 2,709

sul59,40

9 124,281 498 280,906

sxva nasesxebi Tanxebis samarTliani Rirebulebis informacia ixileT SeniSvnaSi 39. sxva nasesxebi Tanxebis saprocento ganakveTis analizi warmodgenilia SeniSvnaSi 35. dakavSirebuli mxaris naSTebis Sesaxeb informacia warmodgenilia SeniSvnaSi 41.

24. subordinirebuli vali

2012 wlis 31 dekembers subordinirebuli vali moicavda:

aTas larSigacemis

TariRidafarvis

TariRi

gadauxdeli Tanxa

Tavdapirvel valutaSi

aSSd

gadauxdeli Tanxa

larSi

International Financial Corporation 23-Apr-09 12-Nov-18 18,481 30,617European Bank for Reconstruction and Development 23-Apr-09 12-Nov-18 18,413 30,505Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 13-Dec-12 15-Apr-22 15,210 25,198

Deutsche Investitions und Entwicklungsgesellschaft MBH 19-Feb-08 15-Jun-18 10,353 17,152Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 23-Apr-09 12-Nov-18 7,007 11,608

sul subordinirebuli vali 69,464 115,080

2011 wlis 31 dekembers, subordinirebuli vali moicavda:

aTas larSigacemis

TariRidafarvis

TariRi

gadauxdeli Tanxa


aSSd

gadauxdeli Tanxa

larSi

Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 30-May-07 15-Apr-14 20,219 33,771

evropis rekonstruqciisa da ganviTarebis banki 23-Apr-09 12-Nov-18 18,682 31,205saerTaSoriso finansuri korporacia 23-Apr-09 12-Nov-18 18,632 31,120Deutsche Investitions und Entwicklungsgesellschaft MBH 24-Feb-06 15-Feb-12 10,486 17,514Deutsche Investitions und Entwicklungsgesellschaft MBH 19-Feb-08 15-Jun-18 10,237 17,099Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 23-Apr-09 12-Nov-18 7,047 11,771


52

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi2010 wlis 31 dekembers, subordinirebuli vali moicavda:

aTas larSigacemis

TariRidafarvis

TariRi

gadauxdeli Tanxa


aSSd

gadauxdeli Tanxa

larSi

Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 30-May-07 15-Apr-14 20,191 35,795

evropis rekonstruqciisa da ganviTarebis banki 23-Apr-09 12-Nov-18 18,611 32,993saerTaSoriso finansuri korporacia 23-Apr-09 12-Nov-18 18,570 32,920Deutsche Investitions und Entwicklungsgesellschaft MBH 24-Feb-06 15-Feb-12 10,534 18,675Deutsche Investitions und Entwicklungsgesellschaft MBH 19-Feb-08 15-Jun-18 10,348 18,345Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 23-Apr-09 12-Nov-18 7,042 12,484

saerTaSoriso finansuri korporacia 16-Dec-04 15-Dec-11 4,055 7,189


ლიკვიდაციის შემთხვევაში ეს ვალი ბოლო ადგილას დგას – ყველა სხვა კრედიტორის გასტუმრების შემდეგ . subordinirebuli vali samarTliani Rirebulebis Sesaxeb informacia ixileT SeniSvnaSi 39. dakavSirebuli mxaris naSTebis Sesaxeb informacia warmodgenilia SeniSvnaSi 41.

25 saaqcio kapitali

aTas larSi garda aqciebis raodenobisa

gamoSvebuliaqciebis raodenoba

saaqcio kapitali

aqciaze premia

saxazino aqciebi

sul

2010 wlis 1 ianvars 150,000 15,000 201,723 - 216,723gamoSvebuli axali aqciebi 1,131 113 - - 113

2010 wlis 31 dekembers 151,131 15,113 201,723 - 216,836gamoSvebuli axali aqciebi 579 58 1,585 - 1,643

2011 wlis 31 dekembers 151,710 15,171 203,308 - 218,479gamoSvebuli axali aqciebi 9,718 972 28,219 - 29,191Sesyiduli saxazino aqciebi (9) - (26) (1 (26)

2012 wlis 31 dekembers 161,419 16,143 231,501 (1 247,644

Cveulebrivi aqciebis mTliani nebadarTuli raodenobaa 161,419 aqcia (2011 wels: 151,710 aqcia; 2010 wels 151,131 aqcia). yvela gamoSvebuli Cveulebrivi aqcia srulad aris gadaxdili.yvela Cveulebrivi aqciis nominaluri Rirebulebaa 100 lari erT aqciaze (2011 wels: 100 lari aqciaze; 2010 wels:100 lari aqciaze) da aqvs erTnairi kategoria. TiToeul aqcias, garda wilobrivi instrumentis Sesabamisad gacemuli aqciebisa, aqvs erTi xmis ufleba. aqciaze premia warmoadgens gamoSvebuli aqciebis nominalur Rirebulebaze met miRebul Senatanebs. angariSgebis dRes organizacias aseve hqonda rezervirebuli 1,157 aqcia, wilobrivi instrumentis farglebSi gamoSvebisTvis (2011 wels: 2,718; 2010 wels: nuli). wilobrivi instrumentis gadaxdasTan dakavSirebiT ixileT SeniSvna 26. banks ar gaucia dividendebi 2012 wlis 31 dekembers (2011 wels: 82.7 lari erT aqciaze; 2010 wels: nuli). 26. wilobrivi instrumenti

53

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi2005 wlis noemberSi, jgufis sameTvalyureo sabWom gadawyvita gasces 2,834 ofcioni bankis xelmZRvanelobisTvis bankis Cveulebrivi aqciebis Sesasyidad. TviToeuli aqciis ofcioni gadakonvertirdeba ss Tibisi bankis TiToeuli 100 laris nominaluri Rirebulebis mqone erT Cveulebriv aqciad. am ofcionebs ar aqvT arc dividendebis da arc xmis micemis ufleba. aqciis ofcionebi eqvemdebareba aqciis gayidvaze SezRudvis 5 wlian periods. aqciis ofcionebis samarTliani Rirebuleba gacemis dRes Sefasda 2,240 larad TviToeul aqciis ofcionze. Sefaseba ganxorcielda bankis Sida Semfaseblis mier. menejmentma პერსონალის ხარჯებში გაწერა გაცემული აქციების ოფციები 5 წლის ვადით. es ofcionebi srulad iqna gamoyenebuli 2010 wlis 31 dekembrisTvis. 2011 wlis maisSi, bankis sameTvalyureo sabWom daamtkica axali umaRlesi xelmZRvanelobis sapremio sistema 2010-2012 wlebisTvis da aqcionerebma dauSves 3,300 axali aqciis gamoSveba aRniSnuli sistemis Sesabamisad. aRniSnuli sistemis Sesabamisad, TiToeul wels, gansazRvruli Sesrulebisa da momsaxurebis pirobebis Sesabamisad, garkveuli raodenobis aqciebi gadaecema bankis umaRles xelmZRvanelobas da zogierT saSualo administraciuli rgolis menejers. am aqciebs aqvT dividendis ufleba, magram ar aqvT xmis ufleba. es aqciebi ver gaiyideba an gadaecema mesame mxareebs 2014 wlamde, Tumca, aqciebSi gayidvis ufleba gaicema da isini gaxdeba xmis uflebis mqone aqciebi 2014 wlamde, Tu:

banki warmodgenilia safondo birJaze; an aris bankis nebismier sxva tipis kvalificiuri gayidva.

bankis SefasebiT aqciebis samarTliani Rirebuleba gacemis TariRisTvis iyo 2,837 lari erT aqciaze. Sefaseba ganxorcielda mowveuli Semfaseblis mier. .

aTas larSi garda aqciis ofcionebis raodenobisa 2012 2011 2010

ofcionebis kumulaciuri raodenoba wlis dasawyisisTvis 2,179 1,133wlis ganmavlobaSi gacemuli ofcionebis raodenoba 542 2,758 -gamoyenebuli ofcionebis raodenoba (1,564 (579 (1,133)gadauxdeli ofcionebis kumulaciuri raodenoba wlis bolos 1,157 2,179 -

Rirebuleba gacemis dRes erT aqciis ofcionze (lari) 2,837 2,837 2,420

danaxarjebi aRiarebuli rogorc personalis xarjebi wlis ganmavlobaSi (aTasi lari) 3,376 8,122 -

2011 wlis maisSi kapitalSi zrda gacemuli, magram gamouyenebeli aqciebis Sedegad, aRricxulia wilobrivi instrumentis rezervSi, romelic tolia wlis bolos gamoSvebuliofcionebis kumulatiuri raodenoba, gamravlebuli gacemis dRes arsebul Rirebulebaze.

27 შემოსავალი ერთ აქციაზე erT aqciaze sabaziso mogeba gaangariSdeba bankis mflobelobisTvis mikuTvnebuli mogeba-zaralis gayofiT wlis ganmavlobaSi gamoSvebuli Cveulebrivi aqciebis Sewonil saSualo raodenobaze. aTas larSi garda aqciebis raodenobisa Note 2012 2011 2010

periodisTvis bankis mflobelebisTvis gankuTvnilimogeba 96,519 90,898 49,374

gamoSvebuli Cveulebrivi aqciebis Sewonili saSualo raodenoba 25 153,169 151,343 150,094

bankis mflobelobisTvis mikuTvnebuli erT Cveulebrivaqciaze sabaziso mogeba (gamoxatuli larSi erT aqciaze) 329

gazavebuli mogebebi erT aqciaze gaangariSdeba bankis mflobelebs mikuTvnebuli mogeba-zaralis gayofiT Cveulebrivi aqciebis Sewonil saSualo raodenobaze, koreqtirebuli periodis ganmavlobaSi gazavebuli yvela potenciuri Cveulebrivi aqciis efeqtebis miRebis mizniT: aTas larSi garda aqciebis raodenobisa 2012 2011 2010

periodisTvis bankis mflobelebisTvis mikuTvnebuli mogeba 96,519 90,898 49,374

54


gamoSvebuli Cveulebrivi aqciebis Sewonili saSualo raodenoba koreqtirebuli periodis ganmavlobaSi gazavebis yvela potenciuri Cveulebrivi aqciis efeqtebis miRebis mizniT 153,169 151,886 152,815

bankis mflobelobisTvis mikuTvnebuli erT Cveulebriv aqciaze gazavebis mogeba (gamoxatuli larSi erT aqciaze) 323

28 segmentis analizi

mTavari saoperacio gadawyvetilebis mimRebi, direqtorTa sabWo, ganixilavs jgufis Sida angariSgebas, raTa Sefasdes Sesruleba da gamoiyos resursebi. saoperacio segmentebi ganisazRvra Semdeg angariSebze dayrdnobiT: sacalo – jgufis yvela sacalo klienti. korporatiuli – iuridiuli piri klientebi, romlebsac aqvT 8 milioni an meti Semosavali an

miiRo 1,500,000 an meti aSS dolaris krediti. Tumca ramdenime sxva iuridiul pir klients, romlebsac aqvT bankisTvis mimzidveli potenciali, aseve SeuZliaT miiRon korporatiuli klientis statusi.

mcire da saSualo sawarmoebi (mss) - iuridiuli piri klientebi, romlebic ar Sedian arc mikro da arc korporatiul segmentSi. aseTi klientebis umetesobas miRebuli aqvs 1,500,000 – 150,000 aSS dolaris kreditebi an aqvT 8 milion larze naklebi wliuri Semosavali.

mikro - banki konstantas klientebi, romlebic ar Sedian zemoT CamoTvlil kategoriebSi da miRebuli aqvT 150,000 an naklebi aSSd.

direqtorTa sabWo afasebs saoperacio segmentebis saqmianobas mogebis gadasaxadis gadaxdamde koreqtirebuli mogebis Sefasebis safuZvelze. Sefasebebis es safuZveli gamoricxavs qvemoT Sesabamis SedarebaSi warmodgenili saoperacio segmentebidan garkveuli danaxarjebis efeqtebs. direqtorTa sabWosTvis miwodebuli sxva informacia fasdeba am konsolidirebul finansur angariSgebebSi warmodgenili informaciis Sesabamisad, garda Sesabamis SedarebaSi warmodgenili punqtebisa. Sedarebuli punqtebi imarTeba jgufis doneze da ar nawildeba segmentebSi marTvis da/an angariSgebis mizniT. saangariSo segmentebi iseTivea rogorc saoperacio segmentebi.organizaciis Semosavlebis umravlesoba miekuTvneba saqarTvelos. jgufis aqtivebis da valdebulebebis warmoSobis geografiuli analizi warmodgenilia SeniSvnaSi 35.

2012, 2011 da 2010 wlebis 31 dekembers dasrulebul wlebSi jgufis saangariSo segmentebis Sesaxeb informacia warmodgenilia qvemoT:

aTas larSisacalo korporati

ulimss mikro sul


gareSe Semosavlebi:- saprocento Semosavali klientebze

gacemulikreditebidan da avansebidan189,942 148,720 38,486 37,101 414,249

- sakomisio Semosavali 33,860 15,333 7,442 1,505 58,140- mogebebs gamoklebuli danakargebi

ucxouri valutis vaWrobidan 6,858 15,580 8,242 875 31,555

gareSe klientebisgan Semosavali 230,660 179,633 54,170 39,481 503,944

gareSe xarjebi:- saprocento xarjiklientis angariSebze 93,854 55,560 7,026 194 156,634- sakomisio xarjebi 13,459 438 713 427 15,037- gaufasurebis xarjisrezervi 16,298 1,190 1,198 4,468 23,154- valdebulebebisa da xarjebis rezervi (1) 2,045 (438) - 1,606

gareSe klientebis danaxarjebi koreqtirebuli mogeba arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde 123,610 59,233 8,499 5,089 196,431

107,050 120,400 45,671 34,392 307,513


sul klientebze gacemuli mTliani kreditebi da 954,463 1,142,087 294,217 145,931 2,536,698

55

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberiavansebi sul klientis angariSebi 1,398,087 800,346 285,219 3,292 2,486,944sul gacemuli garantiebi 253 249,194 23,677 - 273,124

56

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi28. segmentis analizi (gagrZeleba)


ulimss mikro sul

2011 wlis 31 dekemberigareSe Semosavlebi:

- saprocento Semosavali klientebze gacemulikreditebidan da avansebidan

153,103 125,345 30,387 14,671 323,506

- sakomisio Semosavali 24,777 12,249 5,934 842 43,802- mogebebs gamoklebuli danakargebi

ucxouri valutis vaWrobidan 6,765 12,478 6,176 - 25,419

gareSe klientebisgan Semosavali 184,645 150,072 42,497 15,513 392,727

gareSe danaxarjebi:- saprocento xarji klientis angariSebze 68,713 32,882 3,566 226 105,387- sakomisio xarjebi 10,729 382 467 146 11,724- gaufasurebis xarjisrezervi (601) 20,617 (4,282) 315 16,049- valdebulebebisa da xarjebis rezervi 9 1200 144 - 1,353

gareSe klientebis danaxarjebi 78,850 55,081 (105) 687 134,513koreqtirebuli mogeba arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde 105,795 94,991 42,602 14,826 258,214


sul klientebze gacemuli mTliani kreditebi da avansebi 842,529 1,003,849 236,016 85,011 2,167,405

sul klientis angariSebi1,098,88

2 699,590 199,677 1,107 1,999,256sul gacemuli garantiebi 2,063 285,957 34,243 - 322,263


ulimss mikro

2010 wlis 31 dekemberigareSe Semosavlebi:

- saprocento Semosavali klientebze gacemulikreditebidan da avansebidan 122,128 99,399 25,847 247,374

- sakomisio Semosavali 15,934 10,008 4,717 30,659- mogebebs gamoklebuli danakargebi ucxouri valutis

vaWrobidan 7,460 9,991 5,352 22,803

gareSe klientebisgan Semosavali 145,522 119,398 35,916 300,836

gareSe danaxarjebi:- saprocento xarji klientis angariSebze 60,592 14,891 2,054 77,537- sakomisio xarjebi 6,967 2,988 546 10,501- gaufasurebis xarjis rezervi 11,526 19,331 463 31,320- valdebulebebisa da xarjebis rezervi 3 1,779 210 1,992

gareSe klientebis danaxarjebi 79,088 38,989 3,273 121,350koreqtirebuli mogeba arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde 66,434 80,409 32,643 179,486


sul klientebze gacemuli mTliani kreditebi da avansebi 583,904 811,559 152,946 1,548,409sul klientis angariSebi 851,983 377,085 136,284 1,365,352sul gacemuli garantiebi 241 130,309 15,327 145,877

57

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi28 segmentis analizi (gagrZeleba)

arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde koreqtirebuli mogebis Sedareba:

aTas larSi31 dekemberi

201231 dekemberi

2011

31 dekemberi

2010

arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde koreqtirebuli mogeba 307,513 258,214 179,486arasagementuli saprocento Semosavali 42,296 36,709 24,431arasegmentuli saprocento xarjebi (61,261) (45,747) (31,454)arasegmentuli wmindasakomisio xarjebi (3,793) (3,370) (1,104)arasegmentul mogebas gamoklebuli ucxouri valutis vaWrobidan zarali (6,315) - -arasegmentuli / valdebulebebis da danaxarjebis dafarva (1,700) (200) (1,100)warmoebuli finansuri instrumentebidan sufTa danakargebi (3,804) (4,987) (300)ucxouri valutis gacvlidan mogebas gamoklebuli zarali/(zarals gamoklebuli mogeba) 7,617 394 (664)gaufasurebis / gasayidad arsebuli sainvesticio fasiani qaRaldebis (gaufasurebuli) aRdgena (10) 116 (173)(zarali)/ mogeba gasayidad arsebuli sainvesticio fasiani qaRaldebis realizaciidan - - (166)finansur lizingSiinvesticiebis gaufasurebis aRdgena (42) 174 (900)sxva finansuri aqtivebis gaufasurebis (rezervi)/aRdgena (4,132) (397) (713)gasayidad arsebulis saxiT klasificirebuli (gaufasurebis) gaufasurebis aRdgena - 1,519 (1,519)sxva saoperacio Semosvali 19,772 9,923 8,972personalis xarjebi (92,289) (78,426) (57,146)cveTa da amortizacia (22,103) (15,088) (14,162)administraciuli da sxva saoperacio xarjebi (69,440) (51,744) (47,276)

mogeba gadasaxadis gadaxdamde 112,309 107,090 56,212

saangariSo segmentebis aqtivebis Sedareba mTlian aqtivebTan Semdegia:

aTas larSi

31 dekemberi

2012

31 dekemberi

2011

31 dekemberi

2010

sul segmentis aqtivebi (klientebze gacemuli kreditebi da avansebi) 2,370,200 2,008,745 1,380,955fuli da fulis ekvivalentebi 398,587 374,153 275,425saxsrebi sxva bankebSi 345,603 291,009 74,736gasayidad arsebuli sainvesticio fasiani qaRaldebi 407,733 266,436 216,323mimdinare mogebis gadasaxadis avansad gadaxda 10,135 - 2,500dafarvamde flobili sainvesticio fasiani qaRaldebi - 28,956 28,986sxva finanusuri aqtivebi 25,301 11,339 5,930investiciebi finansur ijarebSi 26,377 21,979 9,681sxva aqtivebi 67,354 93,653 93,137ZiriTadi saSualebebi 192,556 163,879 144,429aramateliaruli aqtivebi 18,817 10,064 3,560sainvesticio qoneba 34,305 27,082 27,742gudvili 2,726 2,726 1,262gasayidad flobilis saxiT klasificirebuli sarealizacio jgufis aqtivebi - - 3,115

sul aqtivebi TiToeuli finansuri mdgomareobis angariSgebis mixedviT 3,899,694 3,300,021

2,267,781

58

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi28 segmentis analizi (gagrZeleba)

saangariSo segmentebis valdebulebebis Sedareba valdebulebebis aqtivebTan Semdegia:

aTas larSi

31 dekemberi

2012

31 dekemberi

2011

31 dekemberi

2010

sul segmentis valdebulebebi (klientis angariSebi) 2,486,944 1,999,256 1,365,352ვaldebulebebi sxva bankebis mimarT 76,204 110,378 47,762sxva nasesxebi Tanxebi 550,919 517,772 280,906mimdinare mogebis gadasaxadis valdebuleba - 14,162 -gadavadebuli mogebis gadasaxadis valdebuleba 20,143 8,048 7,294valdebulebebisa da xarjebis rezervi 6,174 8,434 6,881sxva finansuri valdebulebebi 19,462 11,305 3,932sxva valdebulebebi 20,744 19,405 19,681subordinirebuli vali 115,080 142,480 158,401gasayidad flobilis saxiT klasificirebuli sarealizacio jgufis valdebulebebi - - 300

sul valdebulebebi TviToeuli finansuri mdgomareobis angariSgebis mixedviT 3,295,670 2,831,240 1,890,509

29 sxva rezervebi

rezervis gadafaseba valutis gacvlis

kumulaciuri rezervi

sul sxva rezervebi

aTas larSi

Senobebi gasayidad arsebuli

fasiani qaRaldebi

2010 wlis 1 ianvari 29,013 1,578 2,215 32,806gasayidad arsebuli investiciebis samarTliani Rirebuleba - (286) - (286)

realizebuli gadafasebis rezervi (2,129) - - (2,129)valutis gadaangariSeba - - 1,062 1,062mogebis gadasaxadis efeqtebi 319 41 - 360 2010 wlis 31 dekemberi 27,203 1,333 3,277 31,813gasayidad arsebuli investiciebis samarTliani Rirebuleba - 1,277 - 1,277

gadafasebis rezervi 1,311 - - 1,311valutis gadaangariSeba - - (904) (904)mogebis gadasaxadis efeqtebi (245) (90) - (335)

2011 wlis 31 dekemberi 28,269 2,520 2,373 33,162gasayidad arsebuli investiciebis samarTliani Rirebuleba - 682 - 682

gadafasebis rezervi 10,513 - - 10,513Senobebze gadafasebis nametis gadatana gaunawilebel mogebebSi (527) - - (527)

valutis gadaangariSeba - - (217) (217)mogebis gadasaxadis efeqtebi (1,520) (154) - (1,674)

2012 wlis 31 dekemberi 36,735 3,048 2,156 41,939

gasayidad arsebuli fasiani qaRaldebis gadafasebis rezervi gadaitaneba mogeba-zaralSi, roca realizeba xdeba gayidvis an gaufasurebis saSualebiT. ZiriTadi saSualebebis gadafasebis rezervi gadaitaneba gaunawilebel mogebebSi, roca realizeba xdeba gayidvis an sxvagvari gasxvisebis saSualebiT.

59

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi30. saprocento Semosvali da danaxarji

aTas larSi 2012 2011 2010

saprocento Semosvali klientebze gacemuli kreditebi da avansebi 414,249 323,506 247,289gasayidad arsebuli sainvesticio fasiani qaRaldebi (SeniSvna 9) 27,211 23,253 10,317

saxsrebi sxva bankebSi 6,960 6,113 8,766dafarvamde flobili sainvesticio fasiani qaRaldebi (SeniSvna 10) 2,373 3,642 1,577

Investiciebi finansur lizingSi 5,734 3,438 3,856sxva 18 263

sul saprocento Semosavali 456,545 360,215 271,805

saprocento danaxarjebiklientis angariSebi 156,634 105,387 77,537sxva nasesxebi Tanxebi 42,551 28,181 14,117subordinirebuli vali 13,226 14,497 15,437valdebulebebi sxva bankebis mimarT 5,395 3,031 1,812sxva 89 38 88

sul saprocento danaxarjebi 217,895 151,134 108,991

wminda saprocento Semosavali 238,650 209,081 162,814

60


31. sakomisio Semosavlebi da xarjebi

aTas larSi 2012 2011 2010

sakomisio SemosvaliarasamarTliani RirebulebiT finansur instrumentebTan dakavSirebuli sakomisio Semosavali mogeba-zaralSi: - sabaraTe operaciebi 26,844 19,337 11,436-gacemuli garantiebi 9,530 8,167 6,647- angariSsworebis operaciebi 10,006 7,638 6,162- fuladi operaciebi 4,092 4,111 3,916- savaluto operaciebi 1,632 1,296 1,098- akreditivis gacema 2,762 1,056 282- sxva 3,274 2,197 1,118

sul sakomisio Semosavali 58,140 43,802 30,659

sakomisio xarjebiarasamarTliani RirebulebiT finansur instrumentebTan dakavSirebuli sakomisio xarjebi mogeba-zaralSi: - sabaraTe operaciebi 9,657 6,500 3,671- miRebuli garantiebi 3,625 4,752 4,682- angariSsworebis operaciebi 1,501 1,477 916- fuladi operaciebi 1,084 521 244- savaluto operaciebi 62 28 67- sxva 2,901 1,816 2,025

sul sakomisio xarjebi 18,830 15,094 11,605

wminda sakomisio Semosavali 39,310 28,708 19,054

32. sxva saoperacio Semosavali

aTas larSi 2012 2011 2010

amoRebuli giraos rezervis gayidvidan mogeba -gadasaxdeli avtomatebiT gayidvebidan Semosavlebi 1,722saoperacio lizingidan Semosavlebi 1,804saerTaSoriso finansuri institutebidan administraciuli mosakreblis Semosvali 1,040

arasakredito dakavSirebuli jarimebidan Semosavlebi 461wmindamogeba Sewyvetili finansuri lizingiskontraqtebidan 815mogeba ZiriTadi saSualebebis realizaciidan -amoRebuli giraos droebiTi SekavebisTvis sakomisio Semosvali 1,887sxva 1,243

sul sxva saoperacio Semosavali 19,7729,923 8,972

baraTis damuSavebis operaciebisa da sabanko sistemis momsaxurebebidan Semosavlebi Setanilia sxva saoperacio Semosavlis garda sxva nawilSi.

61


33. administraciuli da sxva saoperacio xarjebi

aTas larSi SeniSvna

2011 2010

sareklamo da marketinguli momsaxurebebi 15,183 4,794ijaris xarjebi 10,295 6,810profesionaluri momsaxurebebi 10,054 6,352komunikacia da miwodeba 2,371mogebis gadasaxadis garda sxva gadasaxadebi 1,519komunaluri momsaxurebebi 2,011sakancelario da sxva saofise xarjebi 1,056aramaterialuri aqtivis teqmomsaxureba 843ZiriTadi saSualebebis teqmomsxureba 1,759transportireba da avtomobilebis teqmomsaxureba 1,008ZiriTadi saSualebebis realizaciidan zarali 1,256dacvis samsaxuri 858dazRveva 1,400sabrunavi aqtivebis Camowera samarTlian Rirebulebamde gamoklebuli gayidvis xarjebil 9,394

samivlinebo xarjebi 423qvelmoqmedeba 694personaluri treningi da samuSaoze ayvana 209sxva 4,519

sul administraciuli da sxva saoperacio xarjebi 69,440 47,276

34. mogebis gadasaxadebi

mogebis gadasaxadze xarjebi moicavs Semdegs:

aTas larSi 2012 2011 2010

mimdinare daricxuli gadasaxadi 628gadavadebuli daricxuli gadasaxadi 10,421 6,149

wlis mogebis gadasaxadze xarjebi 14,498 6,777

jgufis umetesi Semosavlebis mimarT gamoyenebuli mogebis gadasaxadis ganakveTia 15% (2011 wels: 15%; 2010 wels 15%). Svilobili kompaniebis umetesi Semosavlebis mimarT gamoyenebuli mogebis gadasaxadis ganakveTi 15%-dan 20%-mde meryeobs (2011 wels: 15-20%; 2010 wels: 5%-20%).

mosalodnel da faqtobriv dabegvris xarjebs Soris Sedareba warmodgenilia qvemoT.

aTas larSi 2012 2011 2010

gagrZelebuli operaciebidan mogeba gadasaxadis gadaxdamde 112,309 107,090

Teoriuli daricxuli gadasaxadi dadgenili ganakveTiT (2012 wels: 15%; 2011 wels: 15%; 2010 wels: 15%) 8,432

im punqtebis sagadasaxado efeqti, romelTa daqviTva an Sefaseba ar xdeba dabegvris mizniT:

- dabegvrisgan Tavisufali Semosavali (1,995)- dabegvras ar daqvemdebarebuli xarjebi da sxva sxaobebi 340

wlis mogebis gadasaxadis xarjebi

62

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi34 mogebis gadasaxadi (gagrZeleba)fass-sa da saqarTvelosa da azerbaijanSi kanoniT gansazRvrul sagadasaxado regulaciebs Soris gansxvavebebi warmoSobs droebiT gansxvavebas finansur angariSgebasa da maT sagadasaxado safuZvelTan dakavSirebiT aqtivebisa da valdebulebebis sabalanso Rirebulebas Soris droebiT gansxvavebebs. am droebiT sxvaobebSi dinamikis sagadasaxado efeqti detalurad aris warmodgenili qvemoT da aRricxulia 15%-ani ganakveTiT (2011 wels:15%; 2010 wels:15%) saqarTvelosTvis da 20%-iani ganakveTiT azerbaijanisTvis (2011 wels:20%; 2010 wels 20%).

aTas larSi

31 dekemberi

2011

(daricxva)/ kreditirebuli mogeba-

zaralSi

daricxulia uSualod sxva

yovlismomcvel SemosavalSi

31 dekemberi 2012

dasaqviTi/(dasabegri) droebiTi sxvaobis sagadasaxdo efeqti da momavalSi gadatanili sagadasaxado zarali

ZiriTadi saSualebebi (13,790) (1,651) (1,520) (16,961)kreditis gaufasurebis rezervi 9,752 (10,586) (834)gasayidad arsebuli sainvesticio fasiani qaRaldebis samarTliani Sefaseba (407) 88 (154) (473)

momavalSi gadatanili sagadasaxado zarali 198 480 678

sxva finansuri aqtivebi - 1,320 1,320sxva aqtievbi (276) 1,141 865Investiciebi ფინანსურ ლიზინგში 3 (200) (197)sainvesticio qoneba (2,382) (194) (2,576)sxva valdebulebebi (1,146) (819) (1,965)

sul gadavadebuli sagadasaxado aqtivebi (valdebulebebi) (8,048) (10,421) (1,674) (20,143)

aTas larSi

31 dekemberi

2010


zaralSi


yovlismomcvel SemosavalSi

31 dekemberi 2011


ZiriTadi saSualebebi (17,180) 3,635 (245) (13,790)kreditis gaufasurebis rezervi 5,741 4,011 - 9,752gasayidad arsebuli sainvesticio fasiani qaRaldebis samarTliani Sefaseba (235) (82) (90) (407)

momavalSi gadatanili sagadasaxado zarali 5,212 (5,014) - 198

sxva finansuri aqtivebi 1,674 (1,950) - (276)sxva aqtievbi 64 (61) - 3Investiciebi ფინანსურ ლიზინგში (2,610) 228 - (2,382)sainvesticio qoneba 176 (1,322) - (1,146)

sul gadavadebuli sagadasaxado aqtivebi (valdebulebebi (7,158) (561) (335) (8,048)

63

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi34 mogebis gadasaxadebi (gagrZeleba)

aTas larSi

31 dekemberi

2009


zaralSi


yovlismomcvel SemosavalSi an

pirdapir kapitalSi

31 dekemberi

2010


ZiriTadi saSualebebi (18,226) 727 319 (17,180)kreditis gaufasurebis rezervi 4,936 805 - 5,741gasayidad arsebuli sainvesticio fasiani qaRaldebis samarTliani Sefaseba (276) - 41 (235)

momavalSi gadatanili sagadasaxado zarali 12,892 (7,680) - 5,212

sxva finansuri aqtivebi 131 1,543 - 1,674sxva aqtievbi 78 (14) - 64Investiciebi ფინანსურ ლიზინგში (614) (1,996) - (2,610)sainvesticio qoneba (290) 466 - 176

sul gadavadebuli sagadasaxado aqtivebi (valdebulebebi) (1,369) (6,149) 360 (7,158)

jgufis mimdinare struqturisa da saqarTvelos kanonmdeblobis konteqstSi, jgufis sxvadasxva kompaniebis sagadasaxado danakargebi da mimdinare sagadasaxado aqtivebi SeiZleba ar gadaangariSdes jgufis sxva kompaniebis mimdinare sagadasaxado valdebulebebsa da dasabegr mogebebTan mimarTebaSi da Sesabamisad, gadasaxadi SeiZleba dagrovdes maSinac ki, roca arsebobs konsolidirebuli sagadasaxado zarali. amitom, gadavadebuli sagadasaxado aqtivebi da valdebulebebi kompensirdeba mxolod maSin, roca isini ukavSirdeba imave dasabegr obieqtsa da imave sagadasaxado administracias.

2010 wlis 31 dekemberisTvis sxvaoba gadavadebul sagadasaxado valdebulebebs Soris, warmodgenili finansuri mdgomareobis konsolidirebul angariSgebaSi da zemoT warmodgenil SedarebaSi, gadasaxdelia sarealizacio jgufis gadavadebul sagadasaxado aqtivSi, romelic klasificirebulia rogorc gasayidad arsebuli da romelic Seadgens 136 aTas lars (SeniSvna 17).

64


35. finansuri da sxva riskebis marTva

jgufSi riskis marTvis funqcia xorcieldeba Semdeg riskebTan dakavSirebiT: sakredito, geografiuli, sabazro riskebi, romelic moicavs ZiriTadad savaluto da saprocento ganakveTis riskebs, likvidurobis, saoperacio da samarTlebriv riskebs, iseve rogorc gacemuli Sesrulebis garantiebis Sedegad warmoqmnil sadazRvevo risks. riskis marTvis funqciis mTavari miznebia (i) jgufis biznes strategiis ganviTarebis xelSewyoba riskTan dakavSirebuli SesworebiT momgebianobis uzrunvelyofiT da (ii) jgufis mdgradi ganviTarebis garantia riskis analizisTvis, Sefasebisa da monitoringisTvis efeqturi sistemebis danergviT. imisTvis, rom garantirebuli iyos efeqturi riskis marTvis struqtura, bankma Seqmna sameTvalyureo sabWos doneze riskis, eTikis da kontrolis komiteti. gadawyvetileba miRebuli iqna saukeTeso praqtikis da bazeli II-is moTxovnebis Sesabamisad. am komitetis mTavari pasuxismgebloba iqneba: nebismieri qmedebis ganxilva, Sefaseba da rekomendireba, romelic unda ganaxorcielos sameTvalyureo sabWom bankis riskis marTvis strategiasTan, riskisadmi midrekilebasa da medegobasTan, aseve riskis marTvis sistemasa da riskis politikasTan dakavSirebiT. amaSi Sedis sakredito, sabazro, salikvidacio, saoperacio, sakontrolo, reputaciis dakargvis riski da bankis sxva riskebi. komiteti aseve ganixilavs da adasturebs klientebTan mimarTebaSi arsebul did riskebs. komitetis sxva mTavari pasuxismgeblobaa mosTxovos banks eTikuri qcevis maRali standartebis dacva da zedamxedveloba gauwios ramdenac icavs banki normatiul-samarTlebriv normebs. komitetis wevrebi arian sameTvalyureo sabWoSi saerTaSoriso finansuri institutebis warmomadgenlebi.sakredito riski. banki ar aris daculi sakredito riskisgan. es aris riski imisa, rom partniorma SeiZleba ver gadaixados Tanxebi srulad, roca maTi gadaxdis vada dadgeba. bankis sakredito riski warmoiqmneba misi kreditis gacemis operaciebis da kontragentTan sxva operaciebis Sedegad, rac SesaZloa gaxdes finansuri aqtivebis warmoqmnis an garantiis gacemis safuZveli.jgufis sakredito riskisgan maqsimaluri daucveloba asaxulia finansuri aqtivebis sabalanso RirebulebaSi finansuri mdgomareobis konsolidirebul angariSgebaSi, aseve finansur da Sesrulebis garantiebSi da kreditis uzrunvelyofis valdebulebaSi, maqsimaluri sakredito riski aris valdebulebis moculoba. ixileT SeniSvna 37. sakredito riskis qvekategoriebia: kontragentis sakredito riski (zaralis warmoqmnis riski), sakredito riskis dagroveba, (potenciuri zaralis didi riski, warmoebis koncentraciis da arapirdapiri koncentraciis riskebi, romlebic warmoiqmna sakredito riskebis Semcirebi meTodis Sedegad) da valutiT gamowveuli sakredito riskebi.sakredito riskis efeqturad marTvisTvis arsebobs adekvaturi politika da procedurebi. sakredito politika gansazRvravs kreditebis gacemis gadawyvetilebis struqturas, romelic asaxavs sakredito riskebis mimarT bankis medegobas. sakredito riskebi imarTeba saoperacio da portfelis doneze. saoperacio doneze sakredito riskis marTva moicavs: kreditis miRebaze gancxadebis ganxilva, kreditis miRebaze gancxadebis Sefaseba da fasebis gadaxedva, kreditis damtkiceba da monitoringi. portfelis doneze –sakredito riskis marTva moicavs: riskisadmi midrekilebis, sakredito portfelis analizis, warmoebis analizis da sakredito politikisa da instruqciebis SemuSaveba. kreditis damtkicebis komitetebi pasuxismgebeli arian sakredito ganacxadebis ganxilvasa da sakredito produqtis damtkicebaze. arsebobs sami sxvadasxva kreditis damkicebis komiteti, romlebic kreditis damtkicebis limitis farglebSi ganixilaven da amtkiceben korporatiul mcire da saSuali sawarmoebisa da sacalo kreditebs. yvela maTgani Tavmoyrilia bankis saTao ofisSi. sesxis damtkicebis komiteti Sedgeba sakmarisi sakredito gamocdilebis mqone sul mcire ori pirisgan, romelTa xmebi kreditis damtkicebasTan dakavSirebiT iyofa Tanabrad gayidvebisa da riskis marTvis departamentebs Soris. korporatiuli kreditebi damatebiT ganixileba sakredito riskis marTvis departamentis mier kreditis damtkicebis komitetisTvis wardgenamde.

35. finansuri da sxva riskis marTva (gagrZeleba)

65

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberiimisTvis, rom ufro efeqturad marTos sakredito riskebi, jgufma Seqmna porfelis monitoringis sistemebi. angariSebi mzaddeba yoveldRiurad, yovelkvireulad, yovelTviurad da kvartalurad raTa Semowmdes bankis biznes segmentebis sakredito portfelis dinamika. sakredito riskis marTvis departamenti aanalizebs portfelis tendenciebs yovelTvirad, maT Soris sul sakredito portfelis riskebs, kreditebis koncentraciebs, dafarvis vadebs, moculobebs, Camowerebsa da dafarvebs, da warudgens mis mier gamovlenil Sedegebs mmarTvel sabWos. ufro metic sakredito portfelis sakredito xarisxTan dakavSirebuli angariSebi waredgineba sameTvalyureo sabWos kvartalSi erTxel. jgufis sakredito rikis marTvis departamenti ganixilavs gadauxdeli kreditebis davalianebis vadebis analizs da Tvalyurs miadevnebs vadagasul naSTebs. amis Semdeg xelmZRvaneloba gadawyvets ganixilos sakredito riskis Sesaxeb Zveli da sxva informacia, romelic warmodgenilia SeniSvnaSi 8. arasabalanso finansuri instrumentebis sakredito riski gansazRvrulia rogorc zaralis warmoqmnis SesaZlebloba, imis gamo rom finansuri instrumentis meore mxarem ver Seasrula valdebuleba kontraqtis pirobebis Sesabamisad. pirobiTi valdebulebebis aRebisas jgufi iyenebs imave sakredito politikas, romelsac is iyenebs sabalanso finansuri instrumentebis dros kreditis damatkicebis, riskis kontrolis limitebisa da monitoringis procedurebis saSualebiT. xelmZRvaneloba akontrolebs da gamoavlens sakredito riskis koncentraciebs im angariSebis mopovebiT, romlebSic CamoTvlilia wminda aqtivebis 10%-ze meti mTliani sakredito davalianebis naSTebis mqone msesxeblebis riskebi. geografiuli riსkis koncentraciebi. aqtivebi, valdebulebebi, kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi zogadad damokidebulia im qveyanaze, sadac kontragenti mdebareobs. qarTvel kontragentebTan naSTebi, romlebic faqtobrivad gadauxdelia am qarTveli kontragentebis ofSoruli kompaniebisTvis an gadasaxdelia maTgan, ganTavsebulia warweris qveS `saqarTvelo”. sakaso Tanxebi da ZiriTadi saSualebebi ganawilebulia im qveynis mixedviT, sadac isini fizikurad arsebobs. jgufis finansuri aqtivebisa da valdebulebebis geografiuli koncentracia 2012 wlis 31 dekembrisTvis warmodgenilia qvemoT:

aTas larSi saqarTvelo eTgo ara-eTgo sul

aqtivebifuli da fulis ekvivalentebi 216,913 160,598 21,076 398,587saxsrebi sxva bankebSi 344,225 1,378 - 345,603klientebze gacemuli kreditebi da avansebi 2,273,550 36,917 59,733 2,370,200gasayidad arsebuli sainvesticio fasiani qaRaldebi 404,577 3,156 - 407,733investiciebi ფინანსურ ლიზინგში 26,377 - - 26,377sxva finansuri aqtivebi 25,262 39 - 25,301

sul finansuri aqtivebi 3,290,904 202,088 80,809 3,573,801

arafinansuri aqtivebi 324,112 52 1,729 325,893

sul aqtivebi 3,615,016 202,140 82,538 3,899,694

valdebulebebiვალდებულებები sxva bankebis მიმართ 57,636 - 18,568 76,204klientis angariSebi 2,245,785 239,433 1,726 2,486,944sxva nasesxebi Tanxebi 70,974 445,140 34,805 550,919sxva finansuri valdebulebebi 18,679 297 486 19,462subordinirebuli vali - 115,080 - 115,080

sul finansuri valdebulebebi 2,393,074 799,950 55,585 3,248,609

arafinansuri valdebulebebi 45,666 112 1,283 47,061

sul valdebulebebi 2,438,740 800,062 56,868 3,295,670

wminda sabalanso mdgomareoba 1,176,276 (597,922) 25,670 604,022

66


valdebulebebsa da Sesrulebis garantiebTan dakavSirebuli krediti 538,237 - - 538,237

jgufis finansuri aqtivebisa da valdebulebebis geografiuli koncentracia 2011 wlis 31 dekembrisTvis warmodgenilia qvemoT: aTas larSi saqarTvelo eTgo ara-eTgo sul

aqtivebifuli da fulis ekvivalentebi 246,023 123,054 5,076 374,153saxsrebi sxva bankebSi 290,074 935 - 291,009klientebze gacemuli kreditebi da avansebi 1,963,564 - 45,181 2,008,745gasayidad arsebuli sainvesticio fasiani qaRaldebi 264,305 2,131 - 266,436dafarvamde flobili sainvesticio fasiani qaRaldebi 28,956 - - 28,956Investiciebi ფინანსურ ლიზინგში 21,979 - - 21,979sxva finansuri aqtivebi 11,339 - - 11,339


arafinansuri aqtivebi 296,310 36 1,058 297,404

sul aqtivebi 3,122,550 126,156 51,315 3,300,021

valdebulebebiვალდებულებები sxva bankebis მიმართ 85,698 - 24,680 110,378klientis angariSebi 1,916,520 82,654 82 1,999,256sxva nasesxebi Tanxebi 17,973 469,074 30,725 517,772sxva finansuri valdebulebebi 5,603 5,420 282 11,305subordinirebuli vali - 142,480 - 142,480


arafinansuri valdebulebebi 49,502 7 540 50,049


wminda sabalanso mdgomareoba 1,047,254 (573,479) (4,994) 469,738


67

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi35 finansuri da sxva riskis marTva (gagrZeleba)

jgufis finansuri aqtivebisa da valdebulebebis geografiuli koncentracia 2010 wlis 31 dekembrisTvis warmodgenilia qvemoT: aTas larSi saqarTvelo eTgo ara-eTgo sul

aqtivebifuli da fulis ekvivalentebi 147,513 119,941 7,971 275,425saxsrebi sxva bankebSi 59,471 1,153 14,112 74,736klientebze gacemuli kreditebi da avansebi 1,347,189 - 33,766 1,380,955gasayidad arsebuli sainvesticio fasiani qaRaldebi 214,755 1,568 - 216,323dafarvamde flobili sainvesticio fasiani qaRaldebi 28,986 - - 28,986investiciebi ფინანსურ ლიზინგში 9,681 - - 9,681sxva finansuri aqtivebi 5,930 - - 5,930


arafinansuri aqtivebi 275,745 - - 275,745

sul aqtivebi 2,089,270 122,662 55,849 2,267,781

valdebulebebiვალდებულებები sxva bankebis მიმართ 45,410 - 2,352 47,762klientis angariSebi 1,365,352 - - 1,365,352sxva nasesxebi Tanxebi 57,607 221,045 2,254 280,906sxva finansuri valdebulebebi 3,932 - - 3,932subordinirebuli vali - 158,401 - 158,401


arafinansuri valdebulebebi 34,156 - - 34,156


wminda sabalanso mdgomareoba 582,813 (256,784) 51,243 377,272


sabazro riski. jgufi daculi ar aris sabazro riskebisgan. sabazro riskebi ZiriTadad warmoiqmneba (a) valutaSi, da (b) saprocento ganakveTSi Ria poziciebis gamo, romelTagan orive daucvelia zogadi da konkretuli bazris koniunqturisgan. Menejmenti awesebs limitebs misaRebi riskis Sefasebaze, rac mowmdeba yoveldRiurad.

savaluto riski. savaluto riski warmoiqmneba ucxouri valutis gacvliT kursebSi potenciuri cvlilebisgan, ramac SesaZloa gavlena moaxdinos finansuri instrumentis Rirebulebaze. es riski warmoiqmna ucxouri savaluto aqtivebisa da valdebulebebis SeusabamobiT gamowveuli Ria savaluto poziciebisgan. bankis damoukideblobis doneze, seb-ma mosTxova banks Seamowmos rogorc balansi aseve mTliani (arasabalanso angariSis CaTvliT) Ria savaluto poziciebi da SeinarCunos aseTi poziciebi bankis maregulirebeli kapitalis 20%-is farglebSi. 2012 wlis 31 dekembrisTvis, banks hqonda sabalanso angariSis Ria ucxouri valutis pozicia maregulirebeli kapitalis 5.7%-is moculobiT (2011 wels: 0.03%; 2010 wels: 3.95%). aqtivebisa da valdebulebebis marTvis komitetma gansazRvra limitebi valutiT da aseve erT-dRiani da dRis ganmavlobaSi poziciebTan dakavSirebiT, romlebic seb-is mier gansazRvrul limitebze ufro

68

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberikonservatulia. bankis mier aseTi limitebis dacva mowmdeba yoveldRiurad saxazino da finansuri riskis marTvis departamentebis xelmZRvanelebis mier.

69


savaluto riskis marTvis efeqturobis gasazrdelad, bankma ganaaxla savaluto riskis marTvis politika da danerga Sesabamisi meTodologiebi da limitis marTvis efeqturi sistema. qvemoT cxrilSi Sejamebulia jgufis ucxouri savaluto kursis riski sabalanso angariSis warmodgenisas:

2012 wlis 31 dekembers

aTas larSi

fuladi finansuri aqtivebi

fuladi finansuri valdebul

ebebi

warmoebulebi

sufTa sabalan

so pozicia

qarTuli lari 1,088,687 809,165 8,407 287,929aSS dolari 2,153,303 2,133,821 (3,294) 16,188evro 277,692 272,759 (4,802) 131sxva 54,119 32,864 - 21,255

sul 3,573,801 3,248,609 311 325,503

2011 wlis 31 dekembers 2010 wlis 31 dekembers

aTas larSi



ebebi

warmoebulebi

Net balance

sheet position



ebebi

warmoebulebi

sufTa sabalan

so pozicia

qarTuli lari 829,932 616,346 8,407 221,992 564,048 467,570 364 96,842 aSS dolari 1,861,326 1,826,247 (53,967) (18,888) 1,214,034 1,187,328 (664) 26,042 evro 244,902 258,868 13,617 (349) 186,447 186,821 - (374)sxva 66,457 79,730 32,109 18,836 27,507 14,634 - 12,873

sul 3,002,617 2,781,191 166 221,591 1,992,036 1,856,353 (300) 135,383

zemoT warmodgenili jgufis raodenobrivi jgufis savaluto riskis Sesaxeb informacia efuZneba xelmZRvanelobisTvis miwodebul informacias. savaluto riskTan dakavSirebiT xelmZRvaneloba varaudobs, rom kreditebis gaufasurebis rezervi da klientebze gacemuli avansebi, romlebic mTlianad mikuTvnebulia kreditebsa da klientebze gacemul avansebs, warmodgenilia larSi. jgufis savaluto riskis Sesafaseblad, riskis ekonomikuri Rirebulebis analizi xorcieldeba yovelTviurad 99.9%-ani ndobis intervaliT. flobis periodi ganisazRvreba erTi TviT, xolo saangariSo periodi sami welia. 2012 wlis 31 dekembrisTvis riskis ekonomikuri Rirebuleba Seadgenda 824 lars (2011 wels: 482 lari; 2010 wels: 2,118 lars). 2012, 2011 da 2010 wels mgrZnobelobis analizma ar gamoavlina mniSvnelovani potenciuri efeqti jgufis kapitalze.

saprocento ganakveTis riski. saprocento ganakveTis riski warmoiqmneba sabazro saprocento ganakveTebSi potenciuri cvlilebebis Sedegad, ramac SesaZloa uaryofiTi gavlena moaxdinos bankis finansuri aqtivebisa da valdebulebebis Rirebulebaze. es riski SeiZleba warmoiqmnas aqtivebisa da valdebulebebis vadebSi Seusabamobis, iseve rogorc aseTi aqtivebisa da valdebulebebis fasebis gadaxedvis maxasiaTeblebis Sedegad. bankis mier SeTavazebuli kreditebi da depozitebi warmodgenilia fiqsirebuli saprocento ganakveTebiT, maSin roca bankis sakredito pozicia efuZneba procentis cvalebad ganakveTs. bankis cvalebadiganakveTis mqone kreditebi garkveulwilad hejirebulia seb-is mier im ganakveTis gadaxdiT, romelic koreqtirebulia im minimalur rezervebamde, romelsac banki flobs seb-Si. banki aseve Sevida saprocento ganakveTze svopis xelSekrulebebSi, raTa Semcirebuliyo saprocento ganakveTis riski, warmoebuli finansuri instrumentebis analizi mocemulia SeniSvnaSi 38. ufro metic, klientebisTvis bankis mier gacemuli bevri krediti moicavs muxls, romelic mas kreditze saprocento ganakveTis koreqtirebis saSualebas aZlevs uaryofiTi saprocento ganakveTebis dinamikis SemTxvevaSi, riTac zRudavs bankis saprocento ganakveTis riskisgan daucvelobas. xelmZRvaneloba aseve darwmunebulia, rom bankis saprocento ganakveTis marJebi gvTavazobs gonivrul bufers, raTa Semcirdes SesaZlo uaryofiT saprocento ganakveTis dinamika.

70

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberisaprocento ganakveTis riski imarTeba jgufis mier gansazRvruli standartebis Sesabamisad gansazRvruli limitis farglebSi. bankis saprocento ganakveTis pozicia momzadebulia da gaanalizebulia finansuri riskis marTvis departamentis mier. scenarebis analizi aseve xorcieldeba kvartalSi erTxel, raTa Sefasdes saprocento ganakveTis Semosavlebi da bankis ekonomikuri Rirebulebis mgrZnobeloba, aseve saprocento ganakveTis poziciis da aqtivisa da valdebulebis marTvis komitetis mier gansazRvrul sxva limitebTan Sesabamisoba. qvemoT cxrili ajamebs saprocento ganakveTis riskebisgan jgufis daucvelobis sakiTxs. am cxrilSi warmodgenilia jgufis finansuri aqtivebis da valdebulebebis mTliani moculoba sabalanso RirebulebiT, romelic Sefasebulia sakontraqto procentis fasebis gadaxedviT an dafarvis ufro adrindeli TariRebis mixedviT (savaluto svopebi ar aris Sejamebuli jgufis saprocento ganakveTis riskebisgan daucvelobis Sefasebisas. qvemoT warmodgenili mTliani finansuri aqtivebi da valdebulebebi ar SeiniSneba arc sabalanso angariSSi da arc sxva finansuri riskis marTvis cxrilebSi).

aTas larSi1 welze naklebi

1 welze meti sul

2012 wlis 31 dekemberisul finansuri aqtivebi 1,917,616 1,715,962 3,633,578sul finansuri valdebulebebi 2,256,548 1,051,705 3,308,253

sufTa saprocento mgrZnobelobis pozicia 2012 wlis 31 dekembers (338,932) 664,257 325,325

2011 wlis 31 dekemberisul finansuri aqtivebi 1,580,289 1,422,328 3,002,617sul finansuri valdebulebebi 1,896,863 884,328 2,781,191


2010 wlis 31 dekemberisul finansuri aqtivebi 1,159,183 832,853 1,992,036 sul finansuri valdebulebebi 1,474,335 382,018 1,856,353


2012 wlis 31 dekembers, Tu saprocento ganakveTi am dRisTvis yvela sxva fiqsirebul cvladTan mimarTebaSi iqneboda 100 sabaziso punqtiT naklebi, wlis mogeba iqneboda 1,695 aTasi lariT (2011 wels: 1,583 aTasi lari; 2010 wels: 1,576 aTasi lari) meti, ZiriTadad cvlad saprocento valdebulebebze ufro dabali saprocento danaxarjebis gamo. Tu saprocento ganakveTi iqneboda 100 sabaziso punqtiT maRali, yvela sxva fiqsirebuli cvladis pirobebSi, mogeba iqneboda 1,695 aTasi lariT (2011 wels: 1,583 aTasi lari; 2010 wels 1,576 aTasi lari) naklebi, ZiriTadad cvlad saprocento valdebulebebze ufro maRali saprocento danaxarjebis gamo. damoukidebel bazisze saprocento ganakveTis riskis marTvasTan dakavSirebiT, bankma danerga Sps `ernst end iangTan” erTad SemuSavebuli mowinave modeli. banki afasebs rogorc wminda saprocento Semosavalze aseve ekonomikuri Rirebulebis mgrZnobelobaze gavlenas paraleluri gadatanebis da aseve sxvadasxva scenarebis raodenobis gamoyenebiT. garda amisa, SemuSavebulia stres-testebi da alternatiuli scenarebi bazel 2-is moTxovnebis Sesabamisad, raTa garantirebuli iyos is, rom banki gauZlebs mkacr, magram mosalodnel stresul scenarebs. saprocento ganakveTis riskis marTvis mizniT, bankma gansazRvra saTanado limitebi. banki amowmebs limitebTan Sesabamisobas da amzadebs prognozebs. aqtivebisa da valdebulebebis komiteti iRebs gadawyvetilebebs im RonisZiebebis Sesaxeb, romlebic aucilebelia efeqturi saprocento ganakveTis riskis marTvisTvis da Tvalyurs adevnebs mis ganxorcielebas. perioduli angariSgeba waredgineba mmarTveli sabWosa da sameTvalyureo sabWos riskis, eTikisa da kontrolis komitets.

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likvidurobis riski. likvidurobis riski aris is, roca organizacias aqvs sirTuleebi finansur valdebulebebTan dakavSirebuli movaleobebis SesrulebasTan dakavSirebiT. jgufi imyofeba erTdRian depozitebidan, mimdinare angariSebidan, vadiani depozitebidan, saxsrebis kreditze gadatanidan, garantiebidan da marJidan mis arsebul fulad resursebze yoveldRiuri moTxovnebisa da fuladi saxsrebiT uzrunvelyofili warmoebul instrumentebze sxva moTxovnebis riskis winaSe. moklevadiani da grZelvadiani likvidurobis riski imarTeba finansuri riskis marTvisa da saxazino departamentebis mier da kontroldeba jgufis aqtivi/valdebulebis marTvis komitetis mier. jgufis likvidurobis politikis mTavari miznebia:

- likvidurobis saTanado donis uzrunvelyofa, yovelTvis im moTxovnebis dakmayofilebis uzrunvelyofa, romlebic warmoiqmneba rogorc sabalanso ise arasabanso valdebulebis moTxovnebidan an faqtobrivi da potenciuri valdebulebebisgan, ekonomikurad momgebian fasad.

- likvidurobisa da dafinansebis mimdinare kontroli, imis sagarantiod, rom damtkicebuli biznes miznebi Sesruldeba imgvarad, rom ar moxdes bankis riskis xarisxis daTmoba; yvela potenciuri momavali Tanxebis moZraobis gaanalizeba da likvidurobis riskze maTi gavlenis Sefaseba.

- bankis sabalanso angariSSi struqturuli Seusabamobis aRiareba da kontrolis koeficeintis gansazRvra kargad balansirebul zrdasTan erTad dafinansebis marTvis mizniT.

saimedo likvidurobis riskis marTvis mizniT, bankma gamoiyena vadebTan Seusabamobis meTodi da SeimuSava likvidurobis Seusabamobis modeli maRali likvidurobis riskis marTvasTan dakavSirebiT bazelis principis Sesabamisad (principi #5). es struqtura Seiqmna im mizniT, rom srulad ganisazRvros garkveul drois diapazonebSi aqtivebidan, valdebulebebidan da arasabalanso punqtebidan miRebuli fuladi saxsrebis nakadebi. es modeli moiTxovs:

- gaanalizdes sxvadasxva saTaurebis qveS warmodgenili fuladi saxsrebis nakadebi da ganTavsdes isini winaswar gansazRvrul droiT diapazonebSi xelSekrulebiT gaTvaliswinebuli narCeni dafarvis vadis safuZvelze

- gamoyenebul iqnas dokumenturi mtkicebulebebiT gamyarebuli bihevioruli koreqtirebebi garkveuli produqtis tipebis fuladi saxsrebis nakadebis mimarT.

- gaangariSdes sufTa Seusabamobebi drois periodis mixedviT, likvidurobis dafarvis koeficientis gansazRvris Sesabamisad: kvalificirebuli likviduri aqtivebi + mTliani Semodineba/mTliani gadineba.

- Sefasdes Seusabamobis done sufTa kumulaciur safuZvelze- gakontroldes sufTa Seusabamobebi prudenciuli limitebis saSualebiT

kritikuli limitebi gansazRvrulia Semdegi droiTi limitebis diapazonSi: 0-8 dRe; 9-30 dRe da 30-60 dRe, Sesabamisad 150%, 120% da 100% Sesabamisi likvidurobis dafarvis koeficientis limitebiT.

likvidurobis Seusabamobis modelis gamoyenebiT gaangariSebuli likvidurobis Sedegebi damatebiT stres-testirebulia seb-is mier gansazRvruli didi raodenobis scenarebis gamoyenebiT. likvidurobis dafarvis Sida limitebi stresul pirobebSi ganisazRvra 100%-iT pirveli sami droiTi diapazonis farglebSi.

bankma yovel kvira gaiangariSebs Sida likvidurobis dafarvis koeficients da stres tests. rogorc likvidurobis Seusabamobis modelisa da stres testirebis damateba, saerTo dafinansebisa da likvidurobis moTxovnebis dasakmayofileblad, bankma miiRo gauTvaliswinebel SemTxvevaSi likvidurobis moqmedebis gegma, romelic warmoadgens jgufis prudenciuli likvidurobis politikis nawils. arsebobs gegma rogor SeZlos bankma Tavisi mTavari saqmianobis warmarTva gauaresebul likvidur pirobebSi da gamovides likvidurobis krizisidan rogorc kreditunariani organizacia.

72

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi35. finansuri da sxva riskis marTva (gagrZeleba)

bankma gaingariSa yoveldRiuri likvidurobis koeficienti seb-is moTxovnebis Sesabamisad. limiti gansazRvrulia seb-is mier saSualo likvidurobis koeficientisTvis, romelic Sesabamisi TvisTvis gaangariSebulia saSualo likviduri aqtivis saSualo valdebulebebTan, maT Soris 6 Tvemde narCeni dafarvis vadiT da 6 Tvemde arasabalanso valdebulebebiT finansuri institutebidan kreditebTan SefardebiT; 2012 wlis 31 dekembriTvis Sefardebis koeficienti iyo 36.59% (2011 wels: 33.54%; 2010 wels: 32.77%), seb-is mier gansazRvrul prudenciul limitze sakmaod maRali. yoveldRiuri fuladi saxsrebis prognozebisa da likvidurobaSi nametis Sesabamisad, imisTvis rom jgufSi mTlianad SenarCundes sakmarisi likviduroba, saxazino departamentma ganaTavsa saxsrebi moklevadian likvidur aqtivebSi, romelic ZiriTadad Sedgeba moklevadiani arasarisko fasiani qaRaldebisgan, bankTa Soris depozitebisa da sxva bankTaSorisi momsaxurebebisgan. yoveldRiuri likvidurobis pozicia imarTeba sabalanso angariSis fuladi saxsrebis nakadebis modelis Sesabamisad, romelic warmoadgens aqtivebis/valdebulebebis marTvis process. imisTvis, rom dakmayofildes depozitidan Tanxebis gamotanis moTxovna da bankTaSoris da sxva sakredito momasaxurebebis minimalur doneze moulodnelad depozitebis angariSidan moxsnis moTxovnebi, aqtivi/valdebulebebis marTvis komitetma gansazRvra limitebi. likvidurobis marTvis mizniT, aqtivi/valdebulebebis marTvis komitetma gansazRvra likvidurobis koeficientisa da koncentraciis limitebis misaRebi done rogoricaa mTliani valdebulebebis depoziti da msxvili meanabris koncentraciis koeficienti da sxva koeficientebi, romlebic unda gakontroldes finansuri riskis marTvis departamentis mier.

qvemoT cxrili ajamebs 2012 wlis 31 dekembrisTvis jgufis finansuri valdebulebebis vadebSi dafarvis analizs kontraqtiT gaTvaliswinebuli aradiskontirebuli darCenili valdebulebebis safuZvelze. Setyobinebas daqvemdebarebuli Tanxis dabruneba unda moxdes myisieri Setyobinebis safuZvelze. Tumca, jgufi varaudobs, rom bevri klienti ar moiTxovs Tanxis dabrunebas imaze adre, vidre amis gakeTeba SeuZlia jgufs da es cxrili ar asaxavs mosalodneli fuladi saxsrebis nakadebs, romelic asaxulia jgufis depozitis gacemis Sekavebis istoriaSi.

aTas larSi

3 Tveze naklebi

3-dan 12 Tvemde

12 Tvidan 5 wlamde

xuT welze meti

sul

valdebulebebiვალდებულებები sxva bankebis მიმართ 33,254 3,220 42,461 - 78,935klientis angariSebi- fizikuri pirebi 679,547 583,177 193,330 9,212 1,465,266klientis angariSebi- sxva 753,368 142,647 173,640 19,854 1,089,509sxva finansuri valdebulebebi 19,353 109 - - 19,462sxva nasesxebi Tanxebi 189,406 95,624 267,048 53,391 605,469subordinirebuli vali 862 10,998 92,189 78,303 182,352bruto dafaruli forvardebi 63,094 8,075 - - 71,169finansuri da Sesrulebis garantiebi 82,913 154,402 88,953 45,865 372,133kreditTan dakavSirebuli sxva valdebulebebi 179,589 - - - 179,589

sul finansur valdebulebebTan dakavSirebuli potenciuri momavali gadaxdebi 2,001,386 998,252 857,621 206,625 4,063,884

73

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi35. finansuri da sxva riskis marTva (gagrZeleba)finansuri valdebulebebis vadebSi dafarvis analizi 2011 wlis 31 dekembrisTvis:

aTa larSi

3 Tveze naklebi

3-dan 12 Tvemde

12 Tvidan 5 wlamde

xuT welze meti

sul

valdebulebebiვალდებულებები sxva bankebis მიმართ 58,694 57,739 - - 116,433klientis angariSebi- fizikuri pirebi 528,762 457,578 166,794 6,737 1,159,871klientis angariSebi- sxva 677,435 76,376 167,640 5,675 927,126sxva finansuri valdebulebebi 6,582 1,382 3,414 358 11,736sxva nasesxebi Tanxebi 138,899 168,262 225,539 64,497 597,197subordinirebuli vali 19,318 21,870 109,269 59,874 210,331bruto dafaruli forvardebi 61,964 - - - 61,964finansuri da Sesrulebis garantiebi 99,894 171,318 81,086 48,040 400,338kreditTan dakavSirebuli sxva valdebulebebi 199,054 - - - 199,054


finansuri valdebulebebis vadebSi dafarvis analizi 2010 wlis 31 dekembrisTvis:

aTas larSi

3 Tveze naklebi

3-dan 12 Tvemde

12 Tvidan 5 wlamde

xuT welze meti

sul

valdebulebebiვალდებულებები sxva bankebis მიმართ 47,766 - - - 47,766klientis angariSebi- fizikuri pirebi 497,121 300,893 64,096 7,182 869,292klientis angariSebi- sxva 430,888 69,155 12,089 8,867 520,999sxva finansuri valdebulebebi 4,013 - - - 4,013sxva nasesxebi Tanxebi 86,654 44,914 93,584 64,185 289,337subordinirebuli vali 2,065 10,165 87,080 67,583 166,893bruto dafaruli forvardebi 356 - - - 356finansuri da Sesrulebis garantiebi 19,259 57,611 28,662 26,692 132,224kreditTan dakavSirebuli sxva valdebulebebi 99,528 - - - 99,528


aradiskontirebuli finansuri valdebulebebis analizi ar asaxavs mimdinare angariSebis istoriul stabilurobas. maTi likvidacia istoriulad moxda imaze gacilebiT didi xnis win, vidre es warmodgenilia zemoT cxrilSi. es naSTebi zemoT cxrilSi Setanilia sam Tveze nakleb vadaSi dasafar TanxebSi. klientis angariSebSi Setanili vadiani depozitebi klasificirebulia kontraqtiT gaTvaliswinebuli dafarvis vadebis mixedviT, Tumca saqarTvelos samoqalaqo kodeqsis mixedviT, fizikur pirebs aqvT ufleba gamoitanon TavianTi depozitebi maTi gadaxdis vadis dadgomamde, Tu isis ninawilobriv an mTlianad uars ityvian dagrovil procentze da jgufi valdebulia daabrunos aseTi depoziti meanabris moTxovnisTanave. istoriul gamocdilebasTan erTad, მენეჯმენტიvaraudobs, rom bevri klienti ar moiTxovs Tanxis dabrunebas vadaze adre da Sesabamisad, cxrili ar asaxavs xelmZRvanelobis damokidebulebas bankis mier miTiTebul depozitis Sekavebis istoriis faqtobrivi fuladi saxsrebis nakadebisadmi. jgufi ar iyenebs zemoT warmodgenili aradiskontirebuli dafarvis vadis analizs likvidurobis samarTavad. samagierod, jgufi akontrolebs likvidurobis poziciis analizs mosalodneli dafarvis vadebis safuZvelze. kerZod, klientebis depozitebi ganawilebulia vadebSi dafarvis mocemul poziciaSi maTi bihevioruli analizis mixedviT.

74


moslodneli pozicia SeiZleba Sejamdes 2012 wlis 31 dekembrisTvis Semdegnairad:

aTas larSi

3 Tveze naklebi

3 Tvidan 12

Tvemde

1 welze meti

sul

aqtivebifuli da fulis ekvivalentebi 398,587 - - 398,587saxsrebi sxva bankebSi 317,439 28,164 - 345,603klientebze gacemuli kreditebi da avansebi 442,312 560,935 1,366,953 2,370,200gasayidad arsebuli sainvesticio fasiani qaRaldebi 407,733 - - 407,733dafarvamde flobili sainvesticio fasiani qaRaldebi - - - -finansuri ლიზინგის debitoruli davalianebebi 4,799 9,127 12,451 26,377sxva finansuri aqtivebi 8,973 2,989 13,339 25,301

sul finansuri aqtivebi 1,579,843 601,215 1,392,743 3,573,801

valdebulebebiვალდბულებები sxva bankebis მიმართ 33,145 3,102 39,957 76,204klientis angariSebi 310,867 87,043 2,089,034 2,486,944sxva nasesxebi Tanxebi 186,642 79,905 284,372 550,919sxva finansuri valdebulebebi 19,353 109 - 19,462subordinirebuli vali 793 1,434 112,853 115,080

sul finansuri valdebulebebi 550,800 171,593 2,526,216 3,248,609

krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi

finansuri da Sesrulebis garantiebi 3,174 - - 3,174kreditTan dakavSirebuli sxva valdebulebebi 33,601 - - 33,601

krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi 36,775 - - 36,775

წმინდა likvidurobis pozicia 2012 wlis 31 dekembrisTvis 992,268 429,622 (1,133,473) 288,417

kumulaciuri pozicia 2012 wlis 31 dekembers 992,268 1,421,890 288,417

xelmZRvaneloba darwmunebulia, rom jgufs aqvs sakmarisi likviduroba, rom Seasrulos mimdinare arasabalanso da sabalanso valdebulebebi.

75



aTas larSi

3 Tveze naklebi

3 Tvidan 12 Tvemde

1 welze meti

sul

aqtivebifuli da fulis ekvivalentebi 374,153 - - 374,153saxsrebi sxva bankebSi 250,836 40,173 - 291,009klientebze gacemuli kreditebi da avansebi 351,624 468,693 1,188,428 2,008,745gasayidad arsebuli sainvesticio fasiani qaRaldebi 266,436 - - 266,436dafarvamde flobili sainvesticio fasiani qaRaldebi 8,833 20,123 - 28,956finansuri ლიზინგის debitoruli davalianebebi 3,315 6,534 12,130 21,979sxva finansuri aqtivebi 5,559 2,575 3,205 11,339

sul finansuri aqtivebi 1,260,756 538,098 1,203,763 3,002,617

valdebulebebiვალდებულებები sxva bankebis მიმართ 54,243 56,135 - 110,378klientis angariSebi 253,706 69,822 1,675,728 1,999,256sxva nasesxebi Tanxebi 132,057 150,970 234,745 517,772sxva finansuri valdebulebebi 6,153 1,380 3,772 11,305subordinirebuli vali 18,122 9,664 114,694 142,480




krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi 34,485

- - 34,485

sufTa likvidurobis pozicia 2011 wlis 31 dekembrisTvis 761,990 250,127 (825,176) 186,941

kumulaciuri pozicia 2011 wlis 31 dekembers 761,990 1,012,117 186,941

76



aTas larSi

3 Tveze naklebi

3 Tvidan 12

Tvemde

1 welze meti

sul

aqtivebifuli da fulis ekvivalentebi 275,425 - - 275,425saxsrebi sxva bankebSi 58,576 16,160 - 74,736klientebze gacemuli kreditebi da avansebi 225,793 356,878 798,284 1,380,955gasayidad arsebuli sainvesticio fasiani qaRaldebi 216,323 - - 216,323dafarvamde flobili sainvesticio fasiani qaRaldebi - - 28,986 28,986finansuri ლიზინგის debitoruli davalianebebi 1,629 3,527 4,525 9,681sxva finansuri aqtivebi 5,930 - - 5,930

sul finansuri aqtivebi 783,676 376,565 831,795 1,992,036

valdebulebebiვალდებულებები sxva bankebis მიმართ 47,762 - - 47,762klientis angariSebi 170,669 47,787 1,146,896 1,365,352sxva nasesxebi Tanxebi 86,036 41,564 153,306 280,906sxva finansuri valdebulebebi 3,932 - - 3,932subordinirebuli vali 2,048 7,103 149,250 158,401




krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi 11,008

- - 11,008

sul finansuri valdebulebebi

sufTa likvidurobis pozicia 2010 wlis 31 dekembrisTvis 462,221 280,111 (617,657) 124,675

kumulaciuri pozicia 2010 wlis 31 dekembers 462,221 742,332 124,675

sufTa likvidurobis pozicia 2012 wlis 31 dekembrisTvis

kumulaciuri pozicia 2012 wlis 31 dekembers

77


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imisTvis, rom Sefasdes bankis klientis angariSebidan SesaZlo gadineba, xelmZRvanelobam gamoiyena riskis ekonomikuri Rirebulebis analizi. statistikuri monacemebi gamoyenebuli iyo sam wlian saangariSo periodiTvis erT Tviani flobis periodis safuZvelze 99%-iani ndobis doniT. riskis ekonomikuri Rirebulebis analizi ganxorcielda Semdeg dafarvis vadebSi: (0 -3 Tve) da (0-12 Tve), romlis safuZvelzec gaangariSda depozitebis gadinebis maqsimaluri procentuli maCvenebeli. dafarvis vadebis Sesruleba da/an gakontrolebuli Seusrulebloba da aqtivebisa da valdebulebebis saprocento ganakveTi principuli mniSvnelobisaa jgufisTvis. bankebisTvis uCveuloa dafarvis vadebis srulad dacva, radgan biznes operaciebi xSirad gaurkveveli vadiTaa da sxvadasxva tipisaa. Seusabamobis pozicia potenciurad zrdis momgebianobas, magram aseve SeuZlia gazardos zaralis riski. aqtivebisa da valdebulebebis dafarvis vadebi da misaReb fasad procentiani valdebulebebis Secvlis SesaZlebloba roca maTi dafarvis dro dadgeba, mniSvnelovani faqtoria jgufis likvidurobis da procentsa da gacvliT kursSi cvlilebiT gamowveuli riskis SefasebaSi. xelmZRvaneloba darwmunebulia, rom moTxovnili klientis angariSebis arsebiTi poziciis miuxedavad, am depozitebis diversifikacia meanabreTa raodenobisa da tipis mixedviT, da jgufis Zveli gamocdileba, miuTiTebs imaze, rom klientis es angariSebi uzrunvelyofs bankisTvis dafinansebis grZelvadian da stabilur wyaros. ufro metic, jgufis likvidurobis riskis marTva moicavs misi mimdinare depozitebis faqtobrivi dadgenili dafarvis vadebis Sefasebebs. es Sefaseba emyareba klientis angariSze naSTebis meryeobis Sesaxeb istoriuli informaciis mimarT gamoyenebul statistikur meTods. likidurobis moTxovnebi finansuri da Sesrulebis garantiebis da sarezervo akreditivis Sesabamisad moTxovnebis mxardaWeris mimarT mniSvnelovnad naklebia valdebulebis moculobaze, radgan jgufi zogadad ar moelis, rom mesame mxare gamoiyenebs saxsrebs xelSekrulebis Sesabamisad. kreditis gacemis mTliani Seusrulebeli valdebulebebis sakontraqto Tanxa ar aris savaldebulo warmoadgendes momavalSi fulad saxsrebTan dakavSirebul moTxovnebs, radgan am valdebulebebis umravleobis vada amoiwureba an Sewydebas dafinansebis gareSe. aqtivebisa da saqmianobis ufro saSualo da grZelvadiani dafinansebis xelSesawyobad Tibisi bankma miiRo sufTa stabiluri dafinansebis koeficienti (NSFR), romelic emyareba dokumentSi - `bazeli III likvidurobis riskis gazomvis, standartebisa da monitoringis saerTaSoriso safuZvlebi - 2010 wlis dekemberi“- warmodgenil saxelmZRvanelo miTiTebebs. es standarti gansazRvravs erTi wlis ganmavlobaSi minimalur stabiluri dafinansebis misaReb moculobas bankis aqtivebisa da saqmianobis likvidurobis maxasiaTeblebze daydnobiT.kerZod, NSFR standarti unda iyos efeqturi instrumenti likvidurobis rikis marTvasTan dakavSirebiT da uzrunvelyos, rom grZelvadiani aqtivebi dafinansdes maTi likvidurobis riskis tipTan dakavSirebiT stabiluri valdebulebebis sul mcire minimaluri moculobiT. NSFR –s mizania SezRudos moklevadian sabiTumo dafinansebaze gadaWarbebuli ndoba gamococxlebuli sabazro likvidurobis periodSi da xeli Seuwyos likvidurobis riskis ukeT Sefasebas sabalanso da arasabalanso punqtebis mixedviT. am standartis mizania uzrunvelyos stabiluri mimdinare dafinanseba erTi wlis ganmavlobaSi konkretul stresul scenarSi, romlis drosac banki aRmoCndeba, da investorebisa da kleintebisTvis cnobili gaxdeba:

- rentabelobisa an gadaxdisunarianobis mniSvnelovani kleba, romelic warmoiqmna gazrdili saktredito riskis, sabazro riskis an saoperacio riskis da/an sxva riskebisgan daucvelobis gamo;

- valTan, kontragentis kreditsa an depozitis ganakveTTan dakavSirebiT nebismieri aRiarebuli sakredito reitingis ganmsazRvreli organizaciis mier potenciuri reitingis klebis dafiqsireba; da/an

- mniSvnelovani movlena, romelic kiTxvis qveS ayenebs institutis reputacias an sakredito xarisxs.

79


NSFR gansazRvrulia rogorc stabiluri dafinansebis arsebuli Tanxa (ASF) Sefardebuli saWiro stabiluri dafinansebis TanxasTan (RSF):

stabiluri dafinansebis arsebuli Tanxa> 100%saWiro stabiluri dafinansebis Tanxa

stabiluridafinansebis arsebuliTanxasaWiro stabiluridafinansebis Tanxa

>100 %

❑

stabiluri dafinansebis arsebuli Tanxa gaangariSebulia rogorc kapitalis da valdebulebebis Rirebulebis jami gamravlebuli konkretul saWiro stabilur dafinansebis (ASF) koeficientze, romelic miniWebuli aqvs TviToeul konkretul valdebulebis tips. saWiro stabiluri dafinansebis Tanxa gaangariSebulia rogorc bankis mflobelobaSi arsebuli aqtivebis Rirebulebis da bankis dafinansebis jami, gamravlebuli konkretul saWiro stabiluri dafinansebis (RSF) koeficientze, romelic miniWebuli aqvs TviToeul konkretul aqtivis tips, damatebuli arasabalanso saqmianobis moculoba (an potenciuri likvidurobis riski) gamravlebuli dakavSirebul RSF koeficientze. sufTa stabiluri dafinansebis koeficienti gaangariSdeba Tibisi bankis sarezervo seb-is mier gansazRvruli saaRricxvo standartebis Sesabamisad. instrumentebis darCenili dafarvis vada gansazRvrulia fass –is moTxovnebis Sesabamisad. NSFR-is gaangariSeba 2012 wlis 31 dekembrisTvis Sejamebulia qvemoT cxrilSi. bankma SemoiRo koeficenti 2012 wels. am TariRamde Sesadarisi monacemebi ar arsebobs.

NSFR 2012 wlis 31 dekemebrs 116.77%

aTas larSikoeficient

i Tanxa Sewonili

Tanxa kapitali: 1 rigis da me-2 rigis kapitaluri instrumentebi 636,562pirveli rigis kapitali 100% 504,843 504,843meore rigis kapitali 100% 172,139 172,139kapitalidan daqviTvebi 100% (40,420) (40,420)

grZelvadiani dafinanseba (weli > 1) 180,056grZelvadiani sesxebi (>1 weli) 100% 165,477 165,477suboirdinirebuli vali (>1 weli) ar aris Setanili meore rigis kapitalSi 100% 14,579 14,579 sxva dafinanseba 1,775,581sul korporatiuli depozitebi 50% 780,570 390,285sul mcire da saSualo sawarmos depozitebi 80% 268,666 214,933sul sacalo depozitebi 80% 1,363,369 1,090,695moklevadiani sesxebi darCenili dafarvis vadiT (<=1 weli) seb-is sesxis gareSe 50% 159,335 79,668

stabiluri dafinansebis arsebuli Tanxa 2,59

2,198

grZelvadiani aqtivebi 1 welze naklebi dafarvis darCenili vadiT 1,763,027sadepozito da saxazino ობლიგაციებიsertifikati 5% - -rezervebi seb-Si (stabiluri nawili) 100% 246,449 246,4491 welze meti korporatiuli sesxebi 100% 592,926 592,9261 welze meti mcire da saSualo sawarmoebis sesxebi 100% 176,201 176,2011 welze meti sacalo sesxebi 100% 524,872 524,872

80


26 fiqsirebuli da aramaterialuri aqtivebiს

100% 183,726 183,726mflobelobaSi dabrunebuli aqtivebi 100% - -monawileobis wilSi investiciebi 100% 28,094 28,094sxva aqtivebi 100% 10,760 10,760

moklevadiani aqtivebis <=1 wlis darCenili dafarvis vadiT 429,4551 welze naklebi korporatiuli sesxebi 50% 456,427 228,2131 welze naklebi mcire da saSualo sawarmos sesxebi 50% 81,377 40,6891 welze naklebi sacalo sesxebi 50% 321,106 160,553

savaldebulo kreditis da likvidurobis kreditis gamouyenebeli Tanxa 27,502gamouyenebeli sakredito xazebi da sesxebidan daufaravi Tanxebi 5% 177,313 8,866garantiebi 5% 372,717 18,636

stabiluri dafinansebis saWიro Tanxa 2,219,983

sadazRvevo riski – moculoba, vadebi da mogeba-zaralis arastabiluroba da momavali fuladi saxsrebis nakadebi. sadazRvevo riski warmoiqmneba jgufis mier gacemul Sesrulebis garantiebTan dakavSirebiT. Sesrulebis garantiis kontraqtebiT gaTvaliswinebuli riski aris imis SesaZlebloba, rom dazRveuli movlena (e.i. meore piris mier sakontraqto valdebulebebis Seusrulebloba) moxdeba. mTavari riskebi, romelic bankis winaSea aris mosalodnelTan SedarebiT aseT kontraqtebze warmoqmnili gadaxdebis sixSirisa da simwvavis mniSvnelovani cvalebadoba. aseTi gadaxdebis doneebis prognozirebisTvis banki iyenebs istoriul monacemebs da statistikur meTodebs. moTxovnebi unda gakeTdes kontraqtis vadis dadgomamde da moTxovnebis umetesoba ifareba mokle vadaSi. es saSualebas aZlevs banks miaRwios stabilurobis ufro maRal dones gaangariSebul gadaxdebTan da momavali fuladi saxsrebis nakadebTan dakavSirebiT. banki marTavs aseT riskebs aseT produqtebTan dakavSirebiT gadaxdis donis mudmivi kontroliT da aqvs SesaZlebloba daareguliros Tavisi sakomisioebi momavalSi, romelSic aisaxeba moTxovnil gadaxdebSi nebismieri cvlileba. banks aqvs gadaxdebis moTxovnebis marTvis procesi, romelic moicavs uflebas gadaixedos moTxovna da uaryofil iqnas TaRliTuri an Seusabamo moTxovnebi. Sesrulebis garantiis kontraqtebis umetesoba uzrunvelyofilia giraoTi, magaliTad, sxva sabanko institutebis mier gacemuli Semxvedri garantiebiT.

36. kapitalis marTvakapitalis marTvis dros jgufis miznebia (i) seb-is mier gansazRvruli kapitalis sakmarisobasTan dakavSirebuli moTxovnebis Sesruleba (ii) daicvas jgufis SesaZlebloba gaagrZelos saqmianobis uwyvetoba da (iii) Seasrulos sesxebis xelSekrulebiT gansazRvruli finansuri valdebulebebi. seb-is mier dadgenil kapitalis sakmarisobis normativebTan Sesabamisoba kontroldeba yovel Tve da Sedegebi aisaxeba angariSebSi, romlebSic warmodgenilia maTi Semowmebuli da bankis finansuri direqtorisa da misi moadgilis mier xelmowerili gaTvlebi. საქართველოს ეროვნული ბანკის კაპიტალის მოთხოვნების შესაბამისად ბანკებმა უნდა შეინარჩუნოn საზედამხედველო კაპიტალის და რისკით შეწონილი აქტივების თანაფარდობა („საზედამხედველო კაპიტალის კოეფიციენტი“) გარკვეული მინიმალური ნორმის ზემოთ . normatiuli kapitali efuZneba seb-is mier dadgenili formebiT momzadebul bankis sarezervo angariSebs da moicavs: aTas larSi 2012 2011 2010

saaqcio kapitali 251,785 224,659 216,836gaunawilebeli mogebebi da sxva gaxsnili rezervebi 253,057 222,985 108,940sakredito zaralis saerTo rezervebi (risk - Sewonili aqtivebis 1.25 %) 44,224 42,172 23,776gamoklebuli aramaterialuri aqtivebi (14,048) (6,380) (3,375)gamoklebuli investiciebis Svilobil kompaniebSi da sxva bankebis kapitalSi (68,615) (70,764) (46,913)subordinirebuli vali (Setanili normatiul kapitalSi) 99,733 79,239 104,099

81


sul normatiuli kapitali 566,136 491,911403,363

36. kapitalis marTva (gagrZeleba)jgufi da banki aseve eqvemdebarebian sesxis xelSekrulebebSi miTiTebul saxelSekrulebo valdebulebebiT gansazRvrul kapitalis minimalur moTxovnebs, maT Soris kapitalis adekvaturobis dones bazelis SeTanxmebis moTxovnebis Sesabamisad, rogorc es gansazRvrulia kapitalis parametrebisa da normativebis saerTaSoriso konvergenciaSi (ganaxlebuli 1998 wlis aprils) da kapitalis Sesaxeb bazelis SeTanxmebaSi sabazro riskebis gaTvaliswinebiT cvlilebebSi (ganaxlebuli 2005 wlis noembersi), romelic cnobilia bazeli I-is saxeliT. bazelis SeTanxmebis Sesabamisad gaangariSebuli jgufis kapitalis Semadgenloba Semdegnairia:

aTas larSi 2012 2011 2010

pirveli rigis kapitalsaaqcio kapitali 247,644 218,479216,836gaunawilebeli mogebebi da gaxsnili rezervebi 303,023 208,006123,423gamoklebuli: gudvili (2,726 (1,262)arasakontrolo wili 11,419 5,200sul pirveli rigis kapitali 559,360 432,893344,197meore rigis kapitaliSefasebis rezervebi 41,939 33,16231,813saerTo rezervi 36,148 31,84121,872subordinirebuli vali (Setanili me-2 rigis kapitalSi) 99,733 79,239104,099sul me-2 rigis kapitali 177,820 144,242157,784

sul kapitali 737,180 577,135501,981

bazel I-is saxelmZRvanelo miTiTebebis Semdeg xelmZRvanelobis mier gansazRvrulia saerTo rezervi rogorc minimum:

a) fass rezervebi, Seqmnili kreditebze gaufasurebis inicirebis movlenis gareSe b) sesxebis 2%, gaufasurebis inicirebis movlenis gareSe c) mTliani risk-Sewonili aqtivebis 1.25% ( RWA)

bankma Seasrula kapitalTan dakavSirebuli yvela moTxovna 2012, 2011 da 2010 welbSi..

37. gauTvaliswinebeli SemTxvevebi da valdebulebebi

sasamarTlo procesebi. banki aris mopasuxe sasamarTlo sarCelSi, Tumca misi sakuTari maCveneblebisa da Sida profesiuli konsultaciis safuZvelze, xelmZRvanelobam daaskvna, rom sarCelebTan dakavSirebiT raime mniSvnelovani zarali ar warmoiqmneba, da Sesabamisad am finansur angariSgebebSi debuleba ar yofila Setanila. sagadasaxado kanonmdebloba. saqarTvelosa da azerbaijanis sagadasaxado da sabaJo kanonmdebloba eqvemdebareba xSir sxvadasxvagvar interpretaciasa da cvlilebas. jgufis operaciebisa da saqmianobis mimarT gamoyenebuli aseTi kanonmdeblobis xelmZRvanelobiseuli interpretacia SeiZleba gaprotestdes Sesabamisi organos mier. finansuri periodebi SeiZleba Semowmdes saxelisuflebo organoebis mier gadasaxadebTan dakavSirebiT Semowmebamde xuTi wlis ganmavlobaSi. riskebze reagirebis mizniT, bankma moiwvia gareSe sagadasaxado specialistebi, romlebic periodulad Seamwomeben bankis sagadasaxado politikas da sagadasaxado dokumentebs, amis gamo bankis xelmZRvaneloba darwmunebulia, rom Sesabamisi kanonmdeblobis miseuli interpretacia sworia da bankis sagadasaxado da sabaJo mdgomareobebi ar Seicvleba. Sesabamisad 2012, 2011 da 2010 wlebis 31 dekembers potenciur sagadasaxado valdebulebebTan dakavSirebiT rezervi ar yofila dafiqsirebuli. .

moqmedi saijaro valdebulebebi. roca jgufi aris moijare, gauqmebas ar daqvemdebarebuli operatiuli ijarebis Sesabamisad momavali saijaro gadasaxadebi, Tu gauqmdeba, iqneba Semdegnairi:

82

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberiaTas larSi 2012 2011 2010

araugvianes 1 wlisa -1 welze gvian da araugvianes 5 wlisa 6675 welze gvian 492

sul operatiuli ijaris valdebulebebi 1,159 saxelSekrulebo valdebulebebTan Sesabamisoba. jgufi eqvemdebareba ZiriTadad mis sesxebTan dakavSirebul garkveul valdebulebebs. aseTi valdebulebebis Seusruleblobam SesaZloa gamoiwvios uaryofiTi Sedegebi jgufistvis, maT Soris sesxebisa da gadauxdelobis deklaraciis Rirebulebis zrda. 2012, 2011 da 2010 wlebis 31 dekembrisTvis jgufma Seasrula sakontraqto valdebulebebi. kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi. am instrumentebis mTavari mizania klientebisTvis saxsrebis xelmisawvdomobis uzrunvelyofa moTxovnebisTanve. finansuri garantiebi da sarezervo akreditivi, romelic warmoadgens upirobo garantias, rom jgufi gadaixdis Tanxebs im SemTxvevaSic, Tu klienti ver Seasrulebs mesame mxareebis mimarT Tavis valdebulebebs, romlebsac iseTive sakredito riski aqvT, rac kreditebs. dokumenturi da korporatiuli akreditivi, es aris klientis saxeliT jgufis mier aRebuli werilobiTi valdebulebebi, romelic uflebas aZlevs nebismier mesame mxares wauyenos moTxovnebi jgufs SeTanxmebul Tanxamde konkretuli pirobebis Sesabamisad, uzrunvelyofilia im gansazRvruli saqonlis gadazidviT, romelsac isini ukavSirdeba an fuladi saxsrebis depozitebiT da amitom pirdapir sesxebze ufro naklebi riskis matarebelebia. Sesrulebis garantiebi aris kontraqtebi, romelic uzrunvelyofs kompensacias, Tu meore mxare ver Seasrulebs sakontraqto valdebulebebs. aseTi kontraqtebi ar iTvaliswinebs sakredito riskis gadacemas. Sesrulebis garantiis kontraqtebiT gaTvaliswinebuli riski aris imis SesaZlebloba, rom dazRveuli movlena (e.i. meore mxaris mier sakontraqto valdebulebebis Seusrulebloba) moxdeba. mTavari riskebi, romelic bankis winaSea aris mosalodnelTan SedarebiT aseT kontraqtebze warmoqmnili gadaxdebis sixSirisa da simwvavis mniSvnelovani cvalebadoba.kreditis uzrunvelyofis valdebulebebi warmoadgens kreditis uzrunvelyofis nebarTvis gamouyenebel nawilebs kreditebis, garantiebis an akreditivis saxiT. kreditis uzrunvelyofis valdebulebebis sakredito riskTan dakavSirebiT, jgufi potenciurad imyofeba im moculobiT zaralis riskis winaSe, romelic mTliani gamouyenebeli valdebulebebis tolia. Tumca, zaralis savaraudo moculoba gamouyenebel valdebulebebze naklebia radgan kreditis uzrunvelyofis umetesi valdebulebebi damokidebulia klientebze, romlebic inaraCuneben konkretul sakredito standartebs. jgufi akontrolebs kreditis dafarvis vadasTan dakavSirebul valdebulebebs, radgan grZelvadian valdebulebebs zogadad ufro meti xarisxis sakredito riski aqvs, vidre moklevadian valdebulebebs. Seusrulebel kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebia:

aTas larSi

SeniSvn

a 2012 2011 2010

gacemuli finansuri da Sesrulebis garantiebi 273,124 322,263 145,877gamouyenebeli sakredito xazi 179,589 199,054 99,329akreditivi

88,698 66,091 18,377sul kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi (rezervamde) 541,411 587,408 263,583

gamoklebuli: krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebis rezervi (3,174 (7,134 (5,781)

sul kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi 538,237 580,274 257,802

)

sul gamouyenebeli sakredito xazis, akreditivis da garantiebis Seusrulebeli sakontraqto Tanxa ar aris aucilebeli warmoadgendes momaval fulad saxsrebTan dakavSirebul moTxovnebs, radgan am finansur instrumentebs SeiZleba vada gauvides an Sewydes dafinansebis gareSe. savaldebulo gamouyenebeli sakreditos xazebi 2012 wlis 31 dekembrisTvis Sedgeboda 124,448 aTasi larisgan (2011 wels: 101,301 aTasi lari; 2010 wels: 19,361 aTasi lari).

83

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberikreditTan dakavSirebuli valdebulebebisa da Sesrulebis garantiebis samarTliani Rirebuleba 2012 wlis 31 dekembers iyo 3,174 aTasi lari (2011 wels: 7,134 aTasi lari; 2010 wels: 5,781 aTasi lari):

aTas larSi 2012 2011 2010

qarTuli lari 194,178 164,997 62,907aSS dolari 279,563 318,830 158,436evro 36,431 42,509 28,522sxva 31,239 61,072 13,718 sul 541,411 587,408 263,583

kapitaluri danaxarjebis valdebulebebi. 2012 wlis 31 dekembers, jgufs ar hqonda sakontraqto kapitaluri danaxarjebis valdebulebebi ZiriTad saSualebebTan dakavSirebiT (2011 wels: 1,290 aTasi lari; 2010 wels: nuli).

37. 38 warmoebuli finansuri instrumentebisaqmianobis normaluri reJimis pirobebSi, jgufi Sedis sxvadasxva warmoebuli finansur instrumentebSi, raTa marTos savaluto, salikvidacio da saprocento ganakveTebis riskebi da savaWro miznebi. aTas larSi 2012 2011 2010

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebis samarTliani Rirebuleba (300

saprocento ganakveTis svopebis samarTliani Rirebuleba sul (300

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebi. savaluto warmoebuli finansuri instrumentebi, romlebSi Sesulia jgufi, zogadad iyideba bazris profesionaluri mowinaaRmdege mxareebian Suamavlebis gareSe bazarze standartuli sakonraqto pirobebiT. warmoebulebs aqvT potenciurad xelsayreli (aqtivebi) an araxelsayreli (valdebulebebi) pirobebi sabazro saprocento ganakveTebSi, savaluto ganakveTebSi an sxva cvladebis vadebSi meryeobis Sedegad. warmoebuli finansuri aqtivebisa da valdebulebebis mTliani samarTliani Rirebuleba SeiZleba periodulad mniSvnelovnad meryeobdes. qvemoT cxrilSi mocemulia savaluto forvardebis kontraqtebis da mTliani dafaruli savaluto svopebis (romelSic jgufia Sesuli) Sesabamisad savaluto debitoruli davalianebebi an kreditoruli davalianebebis sabazro Rirebulebebi sabalanso angariSis warmodgenisas. am cxrilSi asaxulia mTliani mdgomareoba nebismieri kontragentis mdgomareobebis CaTvliT (da gadaxdebi) da moicavs Sesabamisi sabalanso angariSis warmodgenis Semdeg kontraqtebs angariSsworebis TariRebiT. .

2012 2011 2010

aTas larSi

kontraqtebi

dadebiTi

samarTliani

RirebulebiT

kontraqtebi

uaryofiTi

samarTliani

RirebulebiT e

kontraqtebi

dadebiTi

samarTliani

RirebulebiT

kontraqtebi

uaryofiTi

samarTliani

RirebulebiT

kontraqtebi

dadebiTi

samarTliani

RirebulebiT

kontraqtebi

uaryofiTi

samarTliani

RirebulebiT

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebis samarTliani Rirebuleba sabalanso angariSis warmodgenis dRes:

- aSSd angariSsworebisas gadasaxdeli (-) - (36,428) - (53,968) - (664)

84

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi- aSSd angariSsworebisas misaRebi (+) 26,507 - - - - -

- lari angariSsworebisas gadasaxdeli (-) - (26,508) - - - -

- lari angariSsworebisas misaRebi (+) 41,676 - 8,407 - 364 -

- evro angariSsworebisas gadasaxdeli (-) - (8,075) - - - -

- evro angariSsworebisas misaRebi (+) 3,274 - 13,617 - - -

- angariSsworebisas sxva gadasaxdeli (-) - - - - - -

- angariSsworebisas sxva misaRebi (+) - - 32,109 - - -

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebis samarTliani Rirebuleba 71,457 (71,011) 54,133 (53,968) 364 (664)

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebis sufTa samarTliani Rirebuleba 446 165 - - (300)

saprocento ganakveTis svopebi. 2010 wlis martSi Tibisi banki Sevida saprocento ganakveTis svop xelSekrulebaSi, raTa moexdina mis subordinirebul davalianebaze cvalebadi saprocento ganakveTis hejirebas. heji faravs saprocento svopSi sakredito valdebulebis 44,000 aSS dolaris pirobiTi ZiriTadi Tanxis meryevi ganakveTis procentis gadaxdebs. svopis vada iwureba 2018 wlis noemberSi. saangariSo TariRisTvis saprocento ganakveTis svopis samarTliani Rirebuleba Sefasda rogorc minus 7,139 aTasi aSSd (2011 wels: minus 5,152 aTasi aSSd; 2010 wels: nuli).

dakavSirebuli mxaris naSTebze informacia warmodgenilia SeniSvnaSi 41.

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39 finansuri instrumentebis samarTliani Rirebuleba

(a) amortizebuli RirebulebiT aRricxuli finansuri instrumentebis samarTliani Rirebulebebi.

amortizebuli RirebulebiT aRricxuli finansuri instrumentebis samarTliani Rirebulebebia:

2012 2011 2010aTas larSi samarTliani

Rirebulebasabalanso Rirebuleb

a

samarTliani Rirebuleba

sabalanso Rirebuleb

a

samarTliani Rirebuleba

sabalanso Rirebuleb

a

finansuri aqtivebifuli da fulis ekvivalentebi 398,587 398,587 374,153 374,153 275,425 275,425saxsrebi sxva bankebSi 345,603 345,603 291,009 291,009 74,736 74,736klientebze gacemuli kreditebi da avansebi:

-korporatiuli sesxebi 1,046,831 1,029,112 919,868 889,743 588,910 695,119-samomxmareblo sesxebi 455,020 451,548 368,090 383,232 243,267 259,783-ipoTekuri sesxebi 375,406 372,230 356,354 362,347 230,286 244,140- mcire da mikro sesxebi 293,294 289,397 217,611 230,557 189,569 142,383- sxvebi 85,449 86,343 58,386 58,456 39,530 39,530- mikro 134,010 141,570 80,114 84,410 - -dafarvamde flobili sainvesticio fasiani qaRaldebi - - 29,677 28,956 29,224 28,986

ფინანსურ ლიზინგშიinvesticiebi 26,377 26,377 21,979 21,979 9,681 9,681

sxva finansuri aqtivebi 25,301 25,301 11,339 11,339 5,930 5,930

sul finansuri aqtivebi aRricxuli amortizebuli RirebulebiT 3,185,878 3,166,068 2,728,580 2,736,181 1,686,558 1,775,713

finansuri valdebulebebisxva bankebis saxsrebi 76,204 76,204 110,378 110,378 47,762 47,762klientis angariSebi 2,486,944 2,486,944 1,999,256 1,999,256 1,365,352 1,365,352sxva finansuri valdebulebebi 19,462 19,462 11,305 11,305 3,932 3,932

sxva nasesxebi Tanxebi 550,917 550,917 517,772 517,772 280,906 280,906subordinirebuli vali 115,082 115,082 142,480 142,480 158,401 158,401

sul finansuri valdebulebebi aRricxuli amortizebuli RirebulebiT 3,253,580 3,253,580 2,781,191 2,781,191 1,856,353 1,856,353

(b) samarTliani RirebulebiT aRricxuli finansuri instrumentebis samarTliani Rirebulebis mixedviT ierarqiis analizi samarTliani RirebulebiT aRiarebuli finansuri instrumentebi maTi warmodgenis mizniT danawevrebulia sam-doniani samarTliani Rirebulebis ierarqiiT dakvirvebas daqvemdebarebuli Semdegi informaciis safuZvelze:

kvotirebuli fasebi aqtiur bazarze (done 1) – Sefasebebi aqtiur bazarze kvotirebul fasebze dayrdnobiT, rom banks aqvs identuri aqtivebisa an valdebulebebis wvdomis SesaZlebloba. am finansuri instrumentebis mimarT ar gamoiyeneba Rirebulebis koreqtireba da blokis diskauntebi. radgan Sefasebebi efuZneba kvotirebul fasebs, romlebic regularulad xelmiswvdomia aqtiur bazarze, am produqtebis Sefasebebi ar iwvevs mniSvnelovani moculobis gadawyvetas;

Sefasebis meTodi saimedo informaciis gamoyenebiT (done 2) – im informaciaze daydnobili Sefasebebi, romelTan dakavSirebiTac yvela mniSvnelovani informacia

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pirdapir an arapirdapir eqvemdebareba dakvirvebas da Sefasebebi erTYan met saimedo kvotirebul fasze dayrdnobiT im bazrebze mowesrigebul operaciebTan dakavSirebiT, romlebic ar iTvleba aqtiurad;

Sefasebis meTodebi, romlebic moicavs saimedo sabazro monacemebis garda sxva informacias (done 3) – im informaciaze damyarebuli Sefasebebi, romlebic ar aris saimedo da mniSvnelovani mTliani sabazro Rirebulebis gasazomad.

samarTliani RirebulebiT aRiarebuli finansuri instrumentebis garkveuli mniSvnelovani klasebisTvis bankis Sefasebis meTodi da samarTliani Rirebulebis ierarqiis kategorizacia Semdegnairia:

2012 2011 2010

aTas larSi

kvotirebuli fasi aqtiur

bazarze(done 1)

bazarze saimedo

informaciis

Sefasebis meTodi

(done 2)

kvotirebuli fasi

aqtiur bazarze

(done 1)

bazarze saimedo informac

iis Sefasebis meTodi (done 2)

kvotirebuli fasi

aqtiur bazarze

(done 1)

bazarze saimedo informac

iis Sefasebis meTodi (done 2)

finansuri aqtivebigasayidad arsebuli sainvesticio fasiani qaRaldebi

- saqarTvelos erovnuli bankis depozitebis sertifikatebi 187,551 - 168,537 - 126,148 -

- finansTa saministros saxazino ობლიგაციები 19,210 - 61,014 - 86,841 -

- samTavrobo Tamasuqebi 196,004 - 32,942 - - -- korporatiuli aqciebi (Visa Inc) 3,156 - 2,131 - 1,568 -

sul finansuri aqtivebi aRiarebuli samarTliani RirebulebiT 405,921 - 264,624 - 214,557 -

- warmoebuli finansuri valdebulebebi - 6,828 - 4,987 - 300

sul finansuri valdebulebebi aRiarebuli samarTliani RirebulebiT - 6,828 - 4,987 - 300

(c) samarTliani Rirebulebis gansazRvraSi gamoyenebuli meTodebi da varaudebi. samarTliani Rirebuleba aris Tanxa, romliTac finansuri instrumenti SeiZleba gaicvalos, iZulebiT gayidvis an likvidaciis garda, mimdinare operaciaSi msurvel mxareebs Soris da rac dadasturebulia aqtiuri kvotirebuli sabazro fasiT. Tu kvotirebuli aqtiuri bazris fasebi ar aris xelmisawvdomi, jgufma iyenebs Sefasebis Rirebulebis meTodebs. garkveuli Sefasebis meTodebi moiTxovs varaudebs, romelic ar iyo gamyarebuli saimedo sabazro monacemebiT. nebismieri gamoyenebuli varaudis Secvla gonivruli SesaZlo alternativiT ar gamoiwvevs mniSvnelovnad gansxvavebul mogebas, Semosavals, mTlian aqtivebs an mTlian valdebulebebs. cvalebadi ganakveTis mqone instrumentebis samarTliani Rirebuleba, romelic ar aris kvotirebuli aqtiur bazarze Sefasda rogorc maTi sabalanso Rirebulebis toli. arakvotirebuli fiqsirebul saprocento ganakveTiani instrumentebis samarTliani Rirebuleba Sefasda gangariSebuli momavali fuladi saxsrebis nakadebis safuZvelze, romelTa miReba mosalodnelia diskontirebulad msgavsi sakredito riskis da darCenili vadis mqone axali instrumentebis gansazRvruli mimdinare saprocento ganakveTebiT.gamoyenebuli diskontis ganakveTebi damokidebulia valutaze, instrumentis dafarvis vadaze da kontragentis sakredito riskze da iyo Semdegi:

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2012 2011 2010saxsrebi sxva bankebSi 2% 2% 2%klientebze gacemuli sesxebi da avansebi korporatiuli sesxebi 13% 14% 21%samomxmareblo sesxebi 21% 23% 26%ipoTekuri sesxebi 13% 14% 21%mcire da saSualo sawarmoebis mimarT sesxebi 13% 15% 20%mikro sesxebi 29% 33% -dasafarad arsebuli sainvesticio fasiani qaRaldebi 13% 14%sxva bankebis saxsrebi 4% 3% 5%klientis angariSebiiuridiuli pirebis mimdinare/angariSsworebis angariSebi 2% 3% 2%iuridiuli pirebis vadiani depozitebi 9% 11% 11%fizikuri pirebis mimdinare./uvado angariSebi 2% 3% 3%fizikuri pirebis vadiani depozitebi 7% 9% 11%sxva nasesxebi Tanxebi 8% 5% 6%subordinirebuli vali 10% 10% 10%

38. 40 finansuri instrumentebis warmodgena Sefasebis kategoriebis mixedviT

Sefasebis mizniT, bass 39, finansuri instrumentebi: Sefasebis aRiareba, axdens finansuri aqtivebis klasifikacias Semdeg kategoriebad: (a) kreditebi da debitoruli davalianebebi; (b) gasayidad arsebuli finansuri aqtivebi; (g) dafarvamde arsebuli finansuri aqtivebi da (d) finansuri aqtivebi samarTliani RirebulebiT mogeba-zaralSi (“FVTPL”). finansuri aqtivebis samarTliani RirebulebiT mogeba-zaralSi iyofa kidev or qvekategoriad: (i) aqtivebi mikuTvnebuli amgvar kategorias Tavdapirveli aRiarebiT, da (ii) isini, romlebic klasificirebulia rogorc gasayidad arsebuli. qvemoT cxrili gviCvenebs 2012 wlis 31 dekemberisTvis finansuri aqtivebis klasebis Sedarebas am Sefasebis kategoriebTan.

Sefasebis mizniT, bass 39, finansuri instrumentebi: Sefasebis aRiareba, axdens klasifikacias:

aTas larSi

kkreditebi da debitoruli

davalianeba

gasayidad arsebuli aqtivebi

dafarvamde flobili

sul

aqtivebifuli da fulis ekvivalentebi - - - 398,587saxsrebi sxva bankebSi 345,603 - - 345,603klientebze gacemuli kreditebi da avansebi 2,370,200 - - 2,370,200gasayidad arsebuli sainvesticio fasiani qaRaldebi -

407,733 - 407,733

investiciebi ფინანსურ ლიზინგში 26,377 - - 26,377sxva finansuri aqtivebi- sxva moklevadiani finansuri investiciebi 25,301 - - 25,301

sul finansuri aqtivebi 2,767,481 407,733 - 3,573,801

ara-finansuri aqtivebi 325,893

sul aqtivebi 3,899,694

40. finansuri instrumentebis warmodgena Sefasebis kategoriebis mixedviT (gagrZeleba)

qvemoT cxrili gviCvenebs 2011 wlis 31 dekemberisTvis finansuri aqtivebis klasebis Sedarebas am Sefasebis kategoriebTan:

88


aTas larSi


davalianeba


dafarvamde flobili

sul

aqtivebifuli da fulis ekvivalentebi - - - 374,153saxsrebi sxva bankebSi 291,009 - - 291,009klientebze gacemuli kreditebi da avansebi 2,008,745 - - 2,008,745gasayidad arsebuli sainvesticio fasiani qaRaldebi - - 28,956 28,956dasafarad arsebuli sainvesticio fasiani qaRaldebi - 266,436 - 266,436investiciebi ფინანსურ ლიზინგში 21,979 - - 21,979sxva finansuri aqtivebi- sxva moklevadiani finansuri investiciebi 11,339 - - 11,339


ara-finansuri aqtivebi - - - 297,404

sul aqtivebi - - - 3,300,021

qvemoT cxrili gviCvenebs 2010 wlis 31 dekemberisTvis finansuri aqtivebis klasebis Sedarebas am Sefasebis kategoriebTan.

aTas larSi


davalianeba


dafarvamde flobili

sul

fuli da fulis ekvivalentebisaxsrebi sxva bankebSi - - - 275,425klientebze gacemuli kreditebi da avansebi 74,736 - - 74,736gasayidad arsebuli sainvesticio fasiani qaRaldebi 1,380,955 - - 1,380,955dasafarad arsebuli sainvesticio fasiani qaRaldebi - 216,323 - 216,323investiciebi ფინანსურ ლიზინგში - - 28,986 28,986sxva finansuri aqtivebi 9,681 - - 9,681- sxva moklevadiani finansuri investiciebifuli da fulis ekvivalentebi 5,930 - - 5,930


ara-finansuri aqtivebi - - - 275,745

sul aqtivebi - - - 2,267,781

2012, 2011 da 2010 wlebis 31 dekembrisTvis jgufis yvela finansuri valdebuleba garda warmoebulebisa aRricxuli amortizebuli RirebulebiT. warmoebulebi miekuTvneba mogeba zaralSi samarTliani RirebulebiT Sefasebis kategorias.

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39. 41 dakavSirebuli mxaris operaciebi

mxareebi iTvlebian dakavSirebulad, Tu mxareebi imyofebian saerTo kontrolis qveS an erT mxares SeuZlia gaakontrolos meore mxare an SeuZlia mniSvnelovani gavlena moaxdinos meore mxareze finansuri an saoperacio gadawyvetilebebis miRebis dros. TviToeuli SesaZlo dakavSirebuli mxaris urTierTobis ganxilvisas, yuradReba eqceva urTierTobis formas, ar mxolod iuridiuli forma. mTavar xelmZRvanel personalSi Sedis direqtorTa sabWos wevrebi da ojaxis axlo wevrebi. sxva dakavSirebul mxareebSi Sedis organizaciebi, romlebSic aqcionerebi mniSvnelovan gavlenas axdenen. 2012 wlis 31 dekembers, davalianebis saldo sxva mxareebTan dakavSirebiT Semdegia:

aTas larSi

SeniSvna

mniSvnelovani aqcionerebi

mTavari xelmZRvaneli

personali

sxva dakavSir

ebuli mxareebi

klientebze gacemuli kreditebisa da avansebis mTliani moculoba (sakontraqto saprocento ganakveTi: 13-26%) 13,137 1,571 15,358

klientebze gacemuli kreditebisa da avansebis gaufasurebis rezervebi 250 19 318

warmoebuli finansuri valdebuleba Error:

Referencesourcenotfound 7,139 - -

sxva nasesxebi Tanxebi 161,767 - -klientis angariSebi (sakontraqto saprocento ganakveTi: 0 - 13%) 3,839 4,530 22,192

subordinirebuli vali (sakontraqto saprocento ganakveTi: 5-11.3%)

61,122 - -Semosavlisa da danaxarjis punqtebi dakavSirebuli mxareebisTvis garda mTavari xelmZRvanelobis kompensaciisa 2012 wlisTvis iyo Semdegi:

aTas larSi

SeniSvna


mTavari xelmZRvanel

i personali

sxva dakavSir

ebuli mxareebi

saprocento Semosavali 1,757 261 1,644saprocento xarji 385 386 565sesxis gaufasurebis rezervi - - 26ucxouri valutis gacvlidan mogebas gamoklebuli zarali 8 4 392sakomisio Semosavali 11 5 376administraciuli da sxva saoperacio xarjebi 17 133 -wminda zarali warmoebul finansur instrumentebze ERRO

R:REFERENCESOURCENOTFOUND 3,804 - -

2012 wlis 31 dekembers dakavSirebuli mxareebis sxva uflebebi da valdebulebebi iyo Semdegi:

90


aTas larSi



personali

sxva dakavSir

ebuli mxareebi

wlis bolos jgufis mier gacemuli garantiebi - - 5,401

2012 wlis ganmavlobaSi dakavSirebuli mxareebisTvis gacemuli da maT mier dabrunebuli kreditebis saerTo Tanxa iyo:

aTas larSi



personali

sxva dakavSir

ebuli mxareebi

wlis ganmavlobaSi dakavSirebul mxareebze gacemuli Tanxebi 1,816 1,018 15,253wlis ganmavlobaSi dakavSirebuli mxareebis mier dabrunebuli Tanxebi (5,041) (1,994) (9,398)

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41. dakavSirebuli mxaris operaciebi (gagrZeleba)

2011 wlis 31 dekembers, davalianebis saldo sxva mxareebTan dakavSirebiT Semdegia:

aTas larSi

SeniSvna



personali

sxva dakavSir

ebuli mxareebi


klientebze gacemuli kreditebisa da avansebis gaufasurebis rezervebi (213) (35) (262)

warmoebuli finansuri valdebuleba Error:

Referencesourcenotfound 5,152 - -

sxva nasesxebi Tanxebi 106,941 - -klientis angariSebi (sakontraqto saprocento ganakveTi: 0 - 13%) 3,899 5,207 13,204

subordinirebuli vali (sakontraqto saprocento ganakveTi: 5-11.3%) 62,325 - -

Semosavlisa da danaxarjis punqtebi dakavSirebuli mxareebisTvis garda mTavari xelmZRvanelobis kompensaciisa 2011 wlisTvis iyo Semdegi:

aTas larSi

SeniSvna


mTavari xelmZRvanel

i personali

sxva dakavSir

ebuli mxareebi

saprocento Semosavali 3,328 332 276saprocento xarji 401 463 428sesxis gaufasurebis rezervi - - -ucxouri valutis gacvlidan mogebas gamoklebuli zarali 13 5 611sakomisio Semosavali 8 10 126administraciuli da sxva saoperacio xarjebi 55 317 -wminda zarali warmoebul finansur instrumentebze ERRO

R:REFERENCESOURCENOTFOUND 4,987 - -


aTas larSi



personali

sxva dakavSir

ebuli mxareebi


92

Tibisi bankis jgufikonsolidirebuli finansuri angariSgebebis SeniSvnebi- 2012 wlis 31 dekemberi2011 wlis ganmavlobaSi dakavSirebuli mxareebisTvis gacemuli da maT mier dabrunebuli kreditebis saerTo Tanxa iyo:

aTas larSi



personali

sxva dakavSir

ebuli mxareebi

wlis ganmavlobaSi dakavSirebul mxareebze gacemuli Tanxebi 1,435 1,448 12,467wlis ganmavlobaSi dakavSirebuli mxareebis mier dabrunebuli Tanxebi (1,422) (645) (9,580)

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2010 wlis 31 dekembers, davalianebis saldo sxva mxareebTan dakavSirebiT Semdegia:

aTas larSi



personali

sxva dakavSir

ebuli mxareebi


klientebze gacemuli kreditebisa da avansebis gaufasurebis rezervebi (1,114) (83) (554)

sxva nasesxebi Tanxebi 96,176 - -klientis angariSebi (sakontraqto saprocento ganakveTi: 0 - 13%) 4,853 3,990 226

subordinirebuli vali (sakontraqto saprocento ganakveTi: 5-11.3%) 73,101 - -

Semosavlisa da danaxarjis punqtebi dakavSirebuli mxareebisTvis garda mTavari xelmZRvanelobis kompensaciisa 2010 wlisTvis iyo Semdegi:

aTas larSi


mTavari xelmZRvanel

i personali

sxva dakavSir

ebuli mxareebi

saprocento Semosavali 548 127 201saprocento xarji 468 247 9sesxis gaufasurebis rezervi 2,397 44 40ucxouri valutis gacvlidan mogebas gamoklebuli zarali 49 4 138sakomisio Semosavali 3 - 315administraciuli da sxva saoperacio xarjebi 27 105 -wminda zarali warmoebul finansur instrumentebze 300 - -saprocento Semosavali


aTas larSi



personali

sxva dakavSir

ebuli mxareebi


2010 wlis ganmavlobaSi dakavSirebuli mxareebisTvis gacemuli da maT mier dabrunebuli kreditebis saerTo Tanxa iyo:

aTas larSi



personali

sxva dakavSir

ebuli mxareebi

wlis ganmavlobaSi dakavSirebul mxareebze gacemuli Tanxebi 13,857 956 11,893

wlis ganmavlobaSi dakavSirebuli mxareebis mier dabrunebuli Tanxebi (12,134) (1,315) (7,720)


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mTavari xelmZRvaneli personalis da sameTvalyureo sabWos wevrebis kompensacia qvemoT aris warmodgenili:

2012 2011 2010aTas larSi danaxarji dagrivili

valdebuleba

danaxarji dagrivili valdebuleb

a

danaxarji dagrivili valdebuleb

a

xelfasebi da fuliT gadaxdili bonusebi 7,932 4,415 9,845 4,887 5,561 4,935

wiliT gadaxdili aqciaze dafuZnebuli kompensacia 2,700 - 6,180 - - -

sul 10,632 4,415 16,025 4,887 5,561 4,935

42. angariSgebis periodis dasrulebis Semdgomi movlenebi

angariSgebis periodis dasrulebis Semdeg saerTaSoriso finansuri institutisgan jgufma miiRo grZelvadiani krediti 50,000 aTasi aSS dolaris odenobiT.

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