Accounting Fundamentals in Banks

buRaltruli aRricxva bankebSi – i.
WilaZe
i z o l d a W i l a Z e
buRaltruli aRricxva
bankebSi
saxelmZRvanelo
მეორე გადამუშავებული გამოცემა
Tbilisi 2016
1
buRaltruli aRricxva bankebSi – i. WilaZe
uak(UDC) 657.22
winamdebare saxelmZRvaneloSi ganxilulia komerciuli bankebis

aqtivebis, valdebulebebis, sakuTari kapitalis, Semosavlebisa da
xarjebis Sefasebis, aRiarebisa da aRricxvis sakiTxebi, finansuri
angariSgebisa da buRaltruli aRricxvis saerTaSoriso standartebis
moTxovnebis Sesabamisad.
saxelmZRvanelo gankuTvnilia ekonomikisa da biznesis fakultetis
studentebisa da praqtikosi muSakebisaTvis.
Aavtori: izolda WilaZe, ekonomikis akademiuri doqtori,

ivane javaxiSvilis saxelobis Tbilisis saxelmwifo
universitetis asocirebuli profesori
redaqtorebi: zeinab gogriWiani

universitetis asistent-profesori
giorgi Toria, ekonomikis magistri
recenzenti: Tamar Toria, biznesis administrirebis doqtoranti
ISBN 978-9941-25-253-2
2
Sinaarsi
Tavi 1. Bbankebis buRaltruli aRricxvis safuZvlebi
1.1. safinanso-sakredito sistema da misi arsi --------------------------- 6

1.2. bankebis buRaltruli aRricxvis sagani -------------------------- 9
1.3. buRaltruli aRricxvis meTodi ----------------------------------------- 12
1.4. komerciuli bankis buRaltruli balansis struqtura ------ 14
1.5. buRaltruli angariSebi da ormagi aRricxva -------------------- 18
1.6. bankebis buRaltruli aRricxvis angariSTa gegma .------------- 23
Tavi 2. Bbankebis sakaso operaciebis aRricxva
2.1. komerciuli bankebis sakaso samuSaoebis organizacia -------- 25

2.2. naRdi fuliT operaciebis warmoebis dokumentacia ---------- 27
2.3. naRdi fulisa da sxva faseulobebis gadazidva
da inkasacia ---------------------------------------------------------------------- 29
2.4. fulis banknotebisa da monetebis formireba da Senaxva --- 31
2.5. salaros operaciebis buRaltruli aRricxva -------------------- 33
2.6. erovnuli bankis mier mimoqcevaSi fulis gamoSvebis
operaciebis aRricxva ---------------------------------------------------------- 35
2.7. ucxouri valutis yidva-gayidvis operaciebis aRricxva ------ 37
Tavi 3. bankebis saangariSsworebo operaciebis aRricxva
3.1. operaciebis aRricxva komerciuli bankis sakorespodento

angariSze ----------------------------------------------------------------------------- 41
3.2. komerciuli bankebis savaldebulo rezervebi erovnul
bankSi da misi aRricxva ---------------------------------------------------- 46
3.3. operaciebis aRricxva klientebis mimdinare angariSebze -- 48
3.4. sadepozito operaciebis aRricxva ------------------------------------- 50
3.5. bankTaSorisi operaciebis aRricxva ----------------------------------- 54
3.6. CekebiT angariSsworebis aRricxva ------------------------------------- 58
Tavi 4. saSuamavlo operaciebis aRricxva
4.1. salizingo operaciebis aRricxva------------------------------------- --- 60

4.2. faqtoringuli operaciebis aRricxva ---------------------------------- 63
4.3. danarCeni saSuamavlo operaciebis aRricxva ---------------------- 65
Tavi 5. sakredito da sasesxo operaciebis aRricxva
5.1. sakredito operaciebi da kreditis saxeebi . . . . . 67

5.2. gacemuli sesxebis aRricxva . . . . . . . . 69
5.3. aRebuli sesxebis aRricxva . . . . . . . . 74
5.4. vadagadacilebuli sesxebis aRricxva . . . . . 75
5.5. erovnuli bankidan aRebuli sesxebis aRricxva . . 76
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Tavi 6. Ffasiani qaRaldebis aRricxva
6.1. dilinguri operaciebisaTvis nayidi aqciebis aRricxva . 79

6.2. investiciebis aRricxva . . . . . . . . . . 80
6.3. nayidi obligaciebis aRricxva . . . . . . . 82
6.4. gamoSvebuli obligaciebis aRricxva . . . . . 84
Tavi 7. Ooperaciebis aRricxva ucxour valutaSi
7.1. sakorespodento angariSze operaciebis aRricxva ucxour

valutaSi -------------------------------------------------------------------------- 87
7.2. ucxouri investiciebis aRricxva -------------------------------------- 90
Tavi 8. komerciuli bankebis Semosavlebisa da xarjebis aRricxva
8.1. bankebis Semosavlebis klasifikacia da Sefaseba ----------- 93

8.2. Semosavlebis aRricxva -------------------------------------------------------- 96
8.3. bankebis xarjebis klasifikacia da aRiareba -------------------- 98
8.4. xarjebis aRricxva ---------------------------------------------------------------- 99
8.5. komerciuli bankebis mogeba/zaralis aRricxva-------------- 100
Tavi 9. Siga sabanko operaciebis aRricxva
9.1. ZiriTadi saSualebebis moZraobisa da cveTis aRricxva . 103

9.2. sameurneo faseulobebis aRricxva . . . . . . . 109
9.3. bankis ganviTarebisa da personalis xarjebis aRricxva 111
9.4. mogebis gadasaxadis aRricxva . . . . . . . . 112
Tavi 10. sakuTari kapitalis aRricxva
10.1. sakuTari kapitalis struqtura komerciul bankebSi . 116

10.2. saaqcio kapitalis aRricxva . . . . . . . . 118
10.3. sakuTari aqciebis ukan gamosyidvis aRricxva . . . 123
10.4 gasacemi dividendebis aRricxva . . . . . . . 125
10.5. sabaziso da gazavebuli Semosavali erT aqciaze . . 127
10.6. mogebis xarjze Seqmnili rezervebis aRricxva . . 129
Tavi 11. Fbankebis finansuri angariSgeba da misi analizuri

mniSvneloba
11.1. finansuri angariSgebis wardgena ----------------------------- 131

11.2. finansuri angariSgebis elementebi da komponentebi --- 136
11.3. kapitalis SenarCunebis koncefciebi . . . . . . . . . . 137
11.4. finansuri angariSgebis paketi . .. . . . . . . . . .. . . . . . 141
11.5. bankebis finansuri angariSgebis analizis
mimarTulebebi . . . . . . . . . .. . . . . . . . . . . . . . 150
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danarTi
I. _ finansuri angariSgebis saerTaSoriso standartebis

Semadgenloba . . . . . . . . … . . 151
II. _ sabanko dawesebulebebis buRaltruli aRricxvis
angariSTaAgegma . . . . . . . . . 152
III. – testebi . . . . . . . . . . . . 19
IV. – pasuxebi . . . . . . . . . . . . 209
Accounting in the Banks

A
Content
Chapter 1. Fundamentals of accounting banks ------------------------------------------ 6
Chapter 2. Accounting cash operations ------------------------------------------------- 25
Chapter 3. Accounting payment transactions ---------------------------------------- 41
Chapter 4. Accounting of mediation operations -------------------------------------- 60
Chapter 5. Accounting credit transactions ---------------------------------------- 67
Chapter 6. Accounting of securities ----------------------------------------------- 79
Chapter 7. Accounting operations in foreign currency ----------------------- 87
Chapter 8. Accounting revenues and expenses -------------- ---------------- 93
Chapter 9. Accounting of intra banking operations ------------ ------------- 103
Chapter 10. Accounting of equity capital --------------------------------------- 116
Chapter 11. Analitikal role of Fianancial Statement Banks ---------------- 131
Apendex:
5
Tavi I. buRaltruli aRricxvis
safuZvlebi bankebSi
am TavSi gaecnobiT komerciuli bankebis saqmianobis aRricxvis

safuZvlebis iseT sakiTxebs, rogoricaa:
 safinanso-sakredito sistemis arsi;
 buRaltruli aRricxvis sagani da meTodi;
 buRaltruli angariSebi da ormagi aRricxva;
 bankebis buRaltruli aRricxvis angariSTa gegma.
1.1. safinanso-sakredito sistema da

misi arsi
sabanko-sakredito sistema warmoadgens sxvadasxva saxis bankebisa da

sakredito dawesebulebebis erTobliobas. sakredito dawesebulebebs
miekuTvneba specializebuli safinanso-sakredito dawesebulebebi,
rogoricaa: finansuri kompaniebi, salizingo firmebi, sainvesticio
kompaniebi, sapensio fondebi, sadazRvevo kompaniebi, safinanso birJebi,
lombardebi, inovaciuri da ipoTekuri dawesebulebebi.
bankebi, gansxvavebiT samrewvelo sawarmoebisagan, mimoqcevis sferoSi
funqcionireben. sityva banki – italiuri warmoSobisaa da magidas
niSnavs. amJamad, banki niSnavs iseT dawesebulebas, romelic Tavs uyris
sasesxo kapitals anu sazogadoebaSi arsebul Tavisufal fulad
saxsrebs da sesxad aZlevs mas fizikur an iuridiul pirebs. amrigad,
bankebi axdenen fulis akumulacias misi sesxad gacemis mizniT da ukan
ibruneben mas gazrdili TanxiT. amasTan, bankebis umTavresi daniSnulebaa
fulad-saangariSsworebo funqciis Sesruleba.
arsebobs orsafexuriani sabanko sistema:
I. erovnuli anu centraluri banki
II. komerciuli bankebi
erovnuli banki warmoadgens erTian centralizebul sistemas. igi aris

bankTa banki, romelic xelmZRvanelobs saerTaSoriso sabanko praqtikaSi
miRebuli wesebiT, saqarTvelos konstituciiTa da saTanado sabanko
kanonmdeblobiT.
erovnuli bankis ZiriTadi amocanaa erovnuli valutis msyidvelobiTi
unarisa da fasebis stabilurobis miRweva saqarTvelos parlamentis mier
gansazRvruli fulad-sakredito da savaluto politikis ZiriTadi
mimarTulebebis Sesabamisad. misi saqmianoba regulirdeba saqarTvelos
parlamentis mier erovnuli bankis Sesaxeb miRebuli organuli kanoniT.
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mxolod erovnul banks aqvs fulis emisiis ufleba. mas SeuZlia fuli
amoiRos brunvidan an Secvalos igi. erovnuli bankis mier mimoqcevaSi
gaSvebuli laris banknotebi da monetebi warmoadgens erovnuli bankis
upirobo valdebulebebs nominaluri RirebulebiT. erovnuli banki
uSualod akontrolebs naRdi fulis marags saxelmwifoSi. adgens misi
emisiis gegmas. saqarTvelos ekonomikas uzrunvelyofs banknotebiTa da
monetebiT.
saqarTvelos erovnuli bankis mier fasebis stabiluroba
ganisazRvreba, rogorc samomxmareblo fasebis saSualo wliuri zrdis
tempis SenarCuneba miznobriv doneze saSaulovadian periodSi. miznobrivi
ganakveTi ganisazRvreba erovnuli bankis mier damoukideblad, Tumca man
ar unda gadaaWarbos 10%-s.
erovnuli bankis monetaruli politikis erT-erTi mTavari
instrumentia ZiriTadi saprocento ganakveTi, romelic moklevadian
saprocento ganakveTze moqmedebs erTkviriani refinansirebis operaciebis
meSveobiT.
komerciuli bankebis likvidobaze (gadaxdisunarianobaze) zemoqmedebis
mizniT, erovnuli banki axdens maT erT kvirian refinansirebas. igi
miznad isaxavs saWiro odenobis likvidobis (fuladi Tanxebis)
miwodebas sabanko sistemisaTvis.
amJamad erovnuli banki aRar iyenebs savaluto bazarze intervenciebs,
rogorc monetaruli politikis erT-erT instruments. erovnuli valuta
gadasulia Tavisuflad mcuravi kursis reJimSi, minimaluri CarevebiT.
intervenciebis politika mimarTuli iqneba savaluto bazarze meryeobis
Tavidan asacileblad saSaulo vadaSi, Tumca gavlenas ar moaxdens
gacvliTi kursis grZelvadian dinamikasa da doneze. ucxouri valutiT
intervenciebi ganxorcieldeba mxolod savaluto auqcionebis meSveobiT,
romelic imarTeba mravali fasis meTodiT. auqcionis moculoba da
kursis qveda da zeda zRvari cxaddeba winaswar.
2009 wlis ivnisidan erovnulma bankma SemoiRo svop operaciebi. svopi
ori saxis valutas Soris saprocento sxvaobaa. aRniSnuli instrumentis
Semotanis mizania ucxouri valutis kursis cvlilebis riskis
dazRvevis uzrunvelyofa. bankebs eZlevaT saSualeba gacvalon ucxouri
valutis aqtivebi laris aqtivebze. xdeba ucxouri valutis kursis
cvlilebebisagan dazRvevis instrumentebis (SeTanxmebebis): svopebis,
forvardebis, fiuCersebis da ofcionebis ganviTareba.
komerciuli banki aris erovnuli bankis mier licenzirebuli
iuridiuli piri, romelic iRebs depozitebs da maTi gamoyenebiT, Tavisi
saxeliT axorcielebs saqarTvelos kanonmdeblobiT gansazRvrul
sabanko saqmianobas.
komerciuli bankebis safinanso saqmianobas aregulirebs
saqarTvelos parlamentisa da erovnuli bankis mier miRebuli
kanonmdebloba.
komerciuli bankebisaTvis nebadarTulia Semdegi saxis saqmianoba:
1. rogorc procentiani, ise uprocento fuladi anabrebisa da
gadaxdis sxva dokumentebis mozidva;
2. kreditebis gacema samomxmareblo, saipoTeko, sablanko da sxva
kreditebis CaTvliT. faqtoringuli operaciebi regresiis (zianis
anazRaurebis) uflebiT da am uflebis gareSe. komerciul garigebaTa
dafinanseba forfetirebis CaTvliT;
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3. yidva-gayidva TavianT xarjze an klientebis xarjze (m.S. rogorc

garantiis), fuladi dokumentebis (Cekebis, gadasayvani Tamasuqebisa da
sadepozito serTifikatebis CaTvliT), fiuCersebisa da ofcionebis an
savaluto instrumentebis;
4. fuladi gadaricxvebisa da salaros operaciebis ganxorcieleba;
5. ucxouri valutis yidva-gayidva, m.S. fiuCersuli kontraqtebis
farglebSi, amasTan, mxolod erovnuli bankis licenzirebiT;
6. gadaxdis saSualebebis gamoSveba da maTi mimoqcevis organizeba
(sagadasaxado baraTebis, Cekebisa da sabanko trastebis CaTvliT);
7. saSuamavlo momsaxureba fulad bazarze;
8. klientebis davalebiT satrasto (ndobiTi saSuamavlo) da
fiduciaruli operaciebis ganxorcilebeba (ndobiTi operacia,
romelsac banki awarmoebs klientis davalebiT da mis xarjze. mTel
riskebs Tavis Tavze iRebs klienti. xolo, banki - sakomisios), saxsrebis
mozidva da ganTavseba, fasiani qaRaldebis marTva;
9. faseulobebis Senaxva da aRricxva (fasiani qaRaldebis CaTvliT);
10. investorTa fasiani qaRaldebis portfelis marTva da
momsaxureba rogorc mrCevlis, safinanso agentis an konsultantis
saxiT;
11. sakredito sacnobaro momsaxureba;
zemoT CamoTvlili saqmianoba warmoadgens zogadad sabanko

saqmianobas. komerciul bankebs ekrZalebaT iseTi garigebebi da qmedebebi,
romelTa Sedegad igi damoukideblad an sxva pirebTan erTad aRmoCndeba
dominirebul mdgomareobaSi fulad, sakredito an safinanso bazarze.
agreTve yovelgvari manipulacia, romelic daumsaxurebel upiratesobas
mianiWebs mas.
komerciul banks unda hqondes erovnuli bankis mier gacemuli
licenzia sabanko saqmianobis Sesaxeb. komerciuli bankis licenziisaTvis
aucilebelia 12 mln laris sawesdebo kapitali. bankebs ekrZalebaT
sawasdebo kapitalis Sevseba arafuladi formiT. komerciuli banki
SeiZleba Seiqmnas mxolod saaqcio sazogadoebis samarTlebrivi formiT.
sasamarTloSi miRebuli iuridiuli registraciis Semdeg, sabanko
saqmianobis licenziis misaRebad werilobiT mimarTaven erovnul banks,
romelsac Tan unda axldes komerciuli bankis cnoba gancxadebuli
sawesdebo kapitalis, misi ganaRdebuli nawilis da sakuTrebis Sesaxeb.
agreTve waradgens cnobas 10%-ze meti wilis rogorc uSualo
mflobelebis ise beneficiari mesakuTris Sesaxeb (beneficiari aris piri,
romelis kanonis an garigebis safuZvelze iRebs fulad an sxva saxis
sargebels da am sargeblis sxva pirze gadacemis valdebuleba ar gaaCnia),
cnoba Tanamdebobis pirTa Sesaxeb da maTi xelmoweris nimuSebi
notariusiT damtkicebuli. agreTe, aucilebelia direqtoratis (gamgebis)
wevrebis da mTavari buRaltris Sromis wignakis amonawerebi da
sarekomendacio werilebi damowmebuli bolo samuSao adgilebidan,
kadrebis aRricxvis furclebi da diplomis aslebi. komerciuli bankis
direqtoratis (gamgeobis) Tavmjdomared da mTavar buRaltrad rogorc
wesi iniSnebian pirebi, romelTac gaaCniaT bolo sami wlis manZilze
sabanko-safinanso sistemaSi xelmZRvanel Tanamdebobaze muSaobis
gamocdileba da Sefasdebian dadebiTad erovnuli bankis mier dadgenili
wesiT.
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erovnuli banki sami YTvis ganmavlobaSi acnobebs ganmcxadebels

dasabuTebul gadawyvetilebas. erovnuli banki licenzias gascems im
iuridiul pirze, romelic akmayofilebs ganaRdebuli sawesdebo
kapitalis, dakavebuli farTis da sxva aucilebel moTvxovnebs. amasTan,
erovnul banks, gansakuTrebul SemTxvevaSi ufleba aqvs licenzia
CamoarTvas ama Tu im komerciul banks.
gancxadebuli sawesdebo kapitali aris aqcionerTa mier daTqmuli da
wesdebiT gaTvaliswinebuli sawesdebo kapitali. gancxadebuli sawesdebo
kapitalis faqtobrivad ganaRdebuli nawili aris ganaRdebuli kapitali.
sabanko saqmianoba riskis gareSe ar arsebobs. misi sruli aRmofxvra
SeuZlebelia. rac ufro maRalia bankis mier Tavis Tavze aRebuli riskis
xarisxi, miT ufro maRalia potenciuri mogebac. bankebis mTavari
amocanaa miaRwion optimalur Tanafardobas Tavisi operaciebis
riskianobasa da momgebianobis doneebs Soris. bankebisaTvis praqtikulad
aucilebelia ara riskebis gamoricxva, aramed misi gaTvaliswineba,
Sefaseba da misi donis Semcireba.
riskebis Sefaseba cxadia maRalkvalificiur kadrebs moiTxovs. riskis
Sefaseba eyrdnoba qveynisa da bankis mravali ekonomikuri maCveneblebis
analizsa da prognozirebas. saWiroa dargobrivi, regionaluri da
saxelmwifo riskebis Seswavla. bankis klientebis finansuri
mdgomareobis, maTi gadaxdisunarianobis, kreditunarianobis da
reitingis detaluri analizi: mcuravi saprocento ganakveTebis
gamoyeneba; kreditebis da depozitebis dazRveva. es da sxva msgavsi
RonisZiebebi bankebs saSualebas aZlevT Seamciron riskebisagan
mosalodneli danakargebi.
meore mxriv, bankebi saimedo unda iyon klientebisaTvis. saerTaSoriso
praqtikaSi cnobilia bankebis saimedoobis `magiuri samkuTxedi~:
I. likvidurobis principi – valdebulebebis droulad dafarvis
unari;
II. rentabeloba – gacemuli da miRebuli sesxebis procentebis
dadebiTi Tanafardoba (koeficienti erTze meti unda iyos);
III. usafrTxoeba – saSiSi ar iyos bankSi fulis Setana.
1.2. buRaltruli aRricxvis sagani

bankebSi
buRaltruli aRricxva, rogorc wesi, amzadebs informacias bankebis

aqtivebis, valdebulebebis, sakuTari kapitalis, Semosavlebisa da
xarjebis Sesaxeb. amdenad, saaRricxvo informaciis gareSe sabanko
saqmianobis marTva SeuZlebelia. aRricxva warmoadgens resursebisa da
xarjebis marTvisa da kontrolis ZiriTad instruments.
buRaltruli aRricxvis sagania bankis resursebi anu aqtivebi,
dafinansebis wyaroebi da sabanko operaciebi. aqedan gamomdinare,
aRricxvas sami obieqti aqvs:
I. aqtivebi - aris bankis gankargulebaSi arsebuli finasuri da
arafinansuri qoneba, romelTa gamoyenebis Sedegad banki moelis raime
ekonomikuri sargeblis miRebas (ix.sqema 1.2.1).
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erTmaneTisagan ganasxvaveben Semdeg maCveneblebs: sabanko resursebi,

sakredito resursebi da bankis sakredito potenciali.
sabanko resursebi bankis mTeli aqtivebia.
sakredito resursebi uSualod sesxad gacemuli aqtivebia.
sakredito potenciali aris sxvaoba bankis mier mobilizebul
mTlian Tanxebsa da likvidurobis rezervs Soris. xolo, likvidurobis
rezervi aris klientebidan (fizikuri da iuridiuli pirebidan) miRebul
Tanxebis nawili, romlis gasesxeba SeiZleba. igi iyofa pirvelad da
meorad rezervebad.
Kkomerciuli bankis aqtivebi

(resursebi)
fuladi gacemuli gacemuli fasiani sameurneo ZiriTadi

Tanxebi depozit- sesxebi qaRaldebi faseulobe- sa-
ebi bi Sualebebi
da
aramater.
aqtivebi
sqema 1.2.1.
likvidurobis pirvelad rezervebs miekuTvneba Tanxebi

sakorespodento angariSebze erovnul bankSi da sxva komerciul bankebSi
da bankis salaroebSi arsebuli naRdi fuli, naRdi fulis
savaldebulo rezervebis gamoklebiT. rezervis norma gansazRvrulia
erovnuli bankis mier 10%. xolo adgilze naRdi fulis rezervebi TviT
komerciuli bankebis mier damoukideblad ganisazRvreba.
likvidurobis meorad rezervebs miekuTvneba maRalSemosavliani
aqtivebi, romelic minimaluri danaxarjebiT da umniSvnelo riskis fasad
gadaiqceva fulad da SeiZleba gamoyenebul iqnas bankis valdebulebebis
dasafaravad. aseTia moklevadiani fasiani qaRaldebi da bankTaSorisi
moTxovnamde depozitebi.
II. aRricxvis meore obieqtia - sabanko aqtivebis anu resursebis
dafinansebis wyaroebi, romlebic pasuxoben kiTxvaze, ra gziTaa SeZenili
bankis mTeli qoneba. dafinansebis wyaroebi or jgufad iyofa: sakuTari
da moziduli (ix.sqema 1.2.2.).
III.
bankisDdafinansebis wyaroebi
sakuTari kapitali M moziduli kapitali
sqema 1.2.2.
sakuTar wyaroebs miekuTvneba mTeli sakuTari kapitali, romelSic
Sedis: saaqcio kapitali, saemiso kapitali, sarezervo kapitali,
gadafasebis rezervi, gaunawilebeli mogeba.
buRaltruli aRricxvis saerTaSoriso standartebiT sakuTari
kapitali aris aqtivebis is nawili, romelic rCeba valdebulebebis
dafarvis Semdeg.
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saaqcio kapitali aris aqcionerebis wili bankis aqtivebSi. igi

SeiZleba Seiqmnas gamoSvebuli privilegirebuli da Cveulebrivi aqciebis
gamoSveba-gayidvis gziT.
saemisio kapitali aris Tanxa, romliTac gamoSvebuli aqciebis
gasayidi fasi aRemateba mis nominalur Rirebulebas.
sarezervo kapitali moicavs mogebis xarjze Seqmnil sxvadasva saxis
rezervebs, romelic gamoiyeneba riskebisagan warmoqmnili zaralis
dasafaravad, dividendebis gasacemad dabali mogebis miRebis dros,
TanamSromelTa premirebisaTvis da sxva.
gadafasebis rezervi warmoiqmneba grZelvadiani aqtivebis gadafasebis
dros, roca aqtivis gadafasebuli Rirebuleba aRemateba mis sabalanso
Rirebulebas.
gaunawilebeli mogeba aris dasabegri mogebis is nawili, romelic
rCeba mogebis gadasaxadis, dividendebisa da rezervebis gamoklebis
Semdeg.
sxva tipis firmebisagan gansxvavebiT, bankebis resursebis
dafinansebis wyaroebSi sakuTari saxsrebi 10%-!5%-s ar aRemateba. es
gamowveulia jer erTi imiT, rom bankebi axdenen klientebis Tavisufali
saxsrebis gadanawilebas e.i. ZiriTadad sxvisi fuliT muSaoben. meorec,
sabanko resursebi ZiriTadad likvidur formaSi imyofebian, vidre
arafinansuri kompaniebis aqtivebi da amdenad `gayinuli~ (dabandebuli)
ar aris didi moculobis ZiriTadi saSualebebisa da materialuri
maragebis saxiT. es Taviseburebebi bankebs saSualebas aZlevT swrafad
moaxdinon sxvisi fuladi saxsrebis mobilizeba da gamoiyenon igi
klientebis valdebulebebis dasafaravad, riTac amcireben moTxovnas
sakuTar kapitalze. oRond, axlad Seqmnili bankis resursebi mTlianad
sakuTari kapitaliT unda iyos dafinansebuli.
II. valdebulebebi mozidul wyaroebs warmoadgenen. valdebuleba
aris bankis movaleoba sxva subieqtebis mimarT garkveul gadasaxdel
Tanxebze.
ganasxvaveben depozitur da aradepozitur valdebulebebs. depoziti
niSnavs fulis Cadebas anabarze. arsebobs miRebuli da gacemuli
depozitebi. valdebulebebs warmoadgens miRebuli depozitebi. igi
SeiZleba miRebul iqnes iuridiuli an fizikuri pirebisagan.
depozitebi ekonomikuri Sinaarsis mixedviT SeiZleba iyos:
depozitebi moTxovnamde _ xelsayrelia meanabrisaTvis, radgan
nebismier dros SeuZlia gaitanos, magram dabali saprocento ganakveTi
aqvs.
vadiani depozitebi _ aris fiqsirebuli vadiT bankSi Setanili
fuladi saxsrebi, razec bankebi ufro maRal saprocento ganakveTs
aweseben.
Semnaxveli depozitebi (Senatanebi) formdeba Semnaxveli
serTifikatebiT.
aradepozitur valdebulebebs miekuTvneba iseTi valdebulebebi,
romlebic warmoiqmneba miRebuli sesxebiT an fulad bazarze sakuTari
savalo fasiani qaRaldebis gayidviT.
III. buRaltruli aRricxvis mesame obieqtia sabanko operaciebi.
sabanko operacia aris sabanko saqmianobaSi ganxorcielebuli yoveli
calkeuli qmedeba, romelsac Sesabamisi cvlilebebi Seaqvs bankis
11
aqtivebSi, valdebulebebSi, sakuTar kapitalSi, danaxarjebsa da

SemosavlebSi.
gamoiyofa aqtiuri da pasiuri operaciebi. aqtiuri operaciebis
Sedegad warmoiqmneba moTxovnebi. pasiuri operaciebis Sedegad ki
warmoiqmneba bankis resusebis dafinansebis wyaroebi.
amrigad, buRaltrulma aRricxvam unda moicvas bankis mTeli qoneba,
maTi dafinansebis wyaroebi da maTSi momxdari cvlilebebi anu yvela
sabanko operacia, romelsac adgili eqneba sabanko saqmianobis procesSi.
bankebSi buRaltruli aRricxvisa da finansuri angariSgebis
momzadebis meTodika, sxva tipis kompaniebis msgavsad, regulirdeba
finansuri angariSgebis saerTaSoriso standartebiT (fass), romelic
agreTve Seicavs buRaltruli aRricxvis saerTaSoriso standartebs
(bass).
1.3. buRaltruli aRricxvis meTodi
buRaltruli aRricxva Tavisi miznis misaRwevad, moamzados

finansuri angariSgeba misi momxmareblebisaTvis, saWiroebs saTanado
xerxebis gamoyenebis aucileblobas.
buRaltruli aRricxvis xerxebis (wesebis) erToblioba
warmoadgens buRaltruli aRricxvis meTods. igi rva xerxs anu oTx
wyvil elements Seicavs. esenia:
I. dokumentacia da inventarizacia
II. Sefaseba da kalkulacia
III. angariSebi da ormagi (oradi) aRricxva
IV. sacdeli balansi da angariSgeba
ganvixiloT TiToeuli cal-calke.
vinaidan buRaltruli aRricxvis mizania moamzados maRali
saimedoobis informacia, romlis safuZvelze SesaZlebeli iqneba swori
ekonomikuri gadawyvetilebebis miReba biznesis samyaroSi, buRaltruli
aRricxva samarTlebrivi Zalis mqone dokumentebs unda eyrdnobodes.
dauSvebelia nebismieri saxis safinanso-ekonomikuri xasiaTis operaciis
aRricxva, Tu masze saTanado dokumenti gaformebuli araa. winaaRmdeg
SemTxvevaSi, ekonomikuri operacia ukanonod iTvleba.
dokumenti aris ama Tu im movlenis moxdenis werilobiTi
mtkicebuleba, romelsac iuridiul-samarTlebrivi Zala aqvs. Ddokumenti
aris momxdari faqtebis Sesaxeb arsebuli informaciis pirveli sacavi.
YYYYyoveli sameuneo-ekonomikuri operaciis saTanado dokumentebiT
gaformebas dokumentacia ewodeba. Yyvela dokumenti Sesabamisi wesiT
unda gaformdes. masSiM dasmul yvela kiTxvas pasuxi unda gaeces.
Ddokumenti undas iyos daTariRebuli, xelmowerili da beWed dasmuli.
amdenad, aRricxvaSi dokumentaciis xerxis gamoyeneba aucilebelia
obieqturi da samarTliani informaciis mosamzadeblad, romelic mis
momxmareblebs swori gadawyvetilebebis miRebaSi daexmareba.
zogierTi saaRricxvo informacia zogjer sinamdviles ar
Seesabameba. amis mizezi SeiZleba iyos pirvelad dokumentebSi arasworad
Setanili Canawerebi da gamoTvlebi, saaRricxvo CanawerebSi daSvebuli
Secdomebi an TaRliTobiT gamowveuli danaklisebi. Aaqedan gamomdinare,
12
saWiro xdeba mcdari saaRricxvo Canawerebis Sesworeba. am mizniT

gamoiyeneba inventarizacia, rac faqtobrivi mdgomareobis aRweras
niSnavs. inventarizacias atarebs kompaniis xelmZRvanelobis mier
daniSnuli komisia, romelic adgens inventarizaciis aqts da romelSic
asaxulia faqtobrivad aRmoCenili monacemebi. inventarizaciis aqtis
safuZvelze momzaddeba inventarizaciis Sedarebis uwyisi, romelSic
saaRricxvo monacemebsa da inventarizaciis Sedegebs erTmaneTs
Seudareben da gamoiTvleba gadaxrebi, romlis safuZvelzec, aRricxvaSi
daSvebuli Secdomebis gasworeba moxdeba.
Sefaseba, rogorc buRaltruli aRricxvis erT-erTi xerxi, niSnavs
naturalur da SromiT erTeulebSi gamoxatuli aqtivebis,
valdebulebebis, sakuTari kapitalis da safinanso-ekonomikuri
operaciebis gadayvanas fulad-Tanxobriv gamosaxulebaSi. Sefasebis
meTodi aucilebelia finansur angariSgebaSi misi elementebis aRiareba-
asaxvis mizniT.
finansuri angariSgebis elementebi da maTi muxlebi, angariSgebaSi
aRiarebuli unda iqnes im SemTxvevaSi, Tu:
a. mosalodnelia am muxliT gamowveuli momavali ekonomikuri
sargeblis sawarmoSi Semosvla an sawarmodan gasvla;
b. muxls gaaCnia TviTRirebuleba an Rirebuleba, romelic SeiZleba
saimedod Sefasdes.
A amrigad, Sefaseba aris fuladi Tanxebis gansazRvris procesi,
romlis mixedviTac xdeba finansuri angariSgebis elementebis aRiareba
sawarmos balanssa da mogeba/zaralis angariSgebaSi. es procesi
gulisxmobs Sefasebis garkveuli meTodis SerCevas.
finansuri angariSgebis Sedgenis dros sawarmoebi (maT Soris
bankebi) iyeneben Sefasebis sxvadasxva saxeebs, sxvadasxva xarisxiT da
mravali kombinaciiT. Sefasebis ZiriTadi saxeebia: pirvandeli
Rirebuleba anu TviTRirebuleba, mimdinare Rirebuleba, realuri
Rirebuleba da diskontirebuli Rirebuleba.
pirvandeli Rirebuleba (an TviTRirebuleba) aris aqtivis SeZenis
dros gadaxdili fuladi saxsrebis da maTi ekvivalentebis odenoba, an
realuri Rirebileba, romelic unda gadaxdiliyo maTi SeZenis momentSi.
Aan produqciis damzadebasa da momsaxurebis gawevaze gaweuli
danaxarjebis jami.
mimdinare Rirebuleba aris fuladi saxsrebis an maTi ekvivalentebis
is odenoba, romelic unda gadaxdiliyo sawarmos mier aqtivis SeZenisas.
valdebulebebi aRiricxeba aradiskontirebuli fuladi TanxiT, romelic
saWiroa mis dasafaravad mimdinare periodSi.
realuri Rirebuleba aris fasi, romelic miRebuli an gadaxdili
iqneboda aqtivis gayidvidan an vadebulebis gadacemisas, Sefasebis
TariRisaTvis bazris monawileebs Soris nabayoflobiT
ganxorcielebuli operaciebis dros (fass 13. muxli 9).
diskontirebuli Rirebuleba aris aqtivebis mimdinare
diskontirebuli Rirebulebis Tanxa, romelic sawarmos Cveulebrivi
saqmianobis pirobebSi momavalSi Semosasvleli wminda fuladi saxsrebis
tolia. valdebuleba aRiricxeba im midinare diskontirebuli TanxiT,
romelic saWiroa am valdebulebis dasafarad sawarmos Cveulebrivi
saqmianobis pirobebSi da romelic sawarmodan momavalSi am mizniT
gasasvleli fuladi saxsrebis tolia (fass 1. muxli 100).
13
kalkulacia aris damzadebuli produqciis an Sesrulebuli

samuSaoebis TviTRirebulebis gamoTvla danaxarjTa saxeebis mixedviT,
romelic bankebSi ar gamoiyeneba. Ees meTodi ZiriTadad materialuri
warmoebis sferos kompaniebs WirdebaT. bankebSi SesaZloa ganisazRvros
vTqvaT, ra jdeba sabanko momsaxurebis erTi saaTi.
buRaltruli angariSi aris TiToeuli saxis aqtivebSi,
valdebulebebSi, sakuTar kapitalSi, Semosavlebsa da xarjebSi momxdari
nebismieri cvlilebis aRricxvis xerxi.
ormagi (anu oradi) aRricxva niSnavs erTi romelime sabanko-
ekonomikuri operaciis asaxvas or sxvadasxva buRaltrul angariSze:
erTis debetSi da meoris kreditSi.
sacdeli balansi aris yvela buRaltrul angariSze darCenili
naSTebis deklaracia, Semosavlebisa da xarjebis angariSebis daxurvamde.
Ddiskusia: SevniSnavT, rom saaRricxvo literaturaSi, aRricxvis xerxebis meoTxe
wyvili warmodgenilia, rogorc: balansi da angariSgeba, rasac ar veTanxmebiT.
buRaltruli balansi finansuri angariSgebis Semadgeneli komponentia da masTan erTad
ganixileba. logikuria sacdeli balansis, rogorc aRricxvis xerxis gamoyofa, vinaidan,
swored sacdeli balansidan mzaddeba angariSgebis komponentebi, rogoricaa
buRaltruli balansi da mogeba/zaralis angariSgeba. pirvel rigSi sacdelma balansma
unda aCvenos daculia Tu ara `wonasworoba~ sawarmos aqtivebsa da dafinansebis
wyaroebs Soris. mxolod amis Semdeg SeiZleba momzaddes TviT buRaltruli balansi.
angariSgeba aris sawarmos finansuri mdgomareobis da saqmianobis

Sedegebis struqturulad Camoyalibebuli suraTi. angariSgebas
`buRaltruli aRricxvis gvirgvins~ uwodeneb. mas miekuTvneba:
buRaltruli balansi, mogeba/zaralis angariSgeba, fuladi nakadebis
angariSgeba, cvlilebebi sakuTar kapitalSi da werilobiTi ganmartebebi.
yvela iuridiuli piri valdebulia gamoaqveynos finansuri angariSgeba
raTa sxvadasxva iuridiulma pirebma da sazogadoebis warmomadgenlebma
SeZlon Seafason ama Tu im kompaniis finansuri mdgomareoba da miiRon
swori gadawyvetilebebi, masTan ama Tu im saxis saqmiani kavSirebis
damyarebis Sesaxeb.
1.4. komerciuli bankebis buRaltruli

balansis struqtura
buRaltruli balansi aris firmis aqtivebis anu qonebis ormxrivi

asaxva: erTi mxriv, aqtivebis funqciuri daniSnulebis mixedviT anu
saxeebis mixedviT da meore mxriv, aqtivebis dafinansebis wyaroebis
mixedviT.
buRaltrul balanss ori mxare aqvs: aqtivi da pasivi. AaqtivSi
asaxulia firmis qoneba erTgvarovani saxis aqtivebis muxlebis mixedviT.
pasivSi ki mocemulia aqtivebis SeZenis wyaroebi: valdebulebebi da
sakuTari kapitali.
Ddiskusia: SevniSnavT, rom finansuri angariSgebis satandartebi (fass) da

aRricxvis saerTaSoriso standartebi (bass) balansis meore mxares ar uwodebs `pasivs”,
am termins ar iyenebs. Abalansis meore mxares moixseniebs rogorc: `valdebulebebi da
sakuTari kapitali”.
14
vfiqrobT, rom terminologia miT ufro sasargebloa, rac ufro mokled,

lakonurad da swrafad gamoiTqmis. amasTan, valdebulbebic da sakuTari kapitalic,
aqtivebis dafinansebis wyaroebia da amdenad, gamarTlebulad migvaCnia erTi terminis -
`pasivebis” - cnebis qveS maTi gaerTianeba. miT ufro, rom termini - `pasivebi~ fartod
gamoiyeneba Teoriasa da praqtikaSic.
saerTaSiriso standartebis mixedviT, aqtivi warmodgenili unda iyos

mimdinare da grZelvadiani aqtivebis ganayofebis saxiT. Aaseve,
valdebulebebi dajgufebuli unda iyos mimdinare da grZlevadiani
valdebulebebis saxiT.
buRaltruli balansi eyrdnoba Semdeg tolobas:
aqtivi = valdebulebebi + sakuTari kapitali
garegnulad, buRaltruli balansi SeiZleba iyos horizontaluri an

vertikaluri formis.
Hhorizontaluri tipis balansSi marcxniv aqtivia da marjvniv pasivi.
vertikaluri formis balansSi ki jer aqtivis muxlebia CamoTvlili da
Semdeg pasivis: valdebulebebi da sakuTari kapitali. buRaltruli
balansi romeli formiTac ar unda momzaddes, masSi yovelTvis aris
asaxuli aqtivebisa da maTi dafinansebis wyaroebis toloba. kerZod,
balansis aqtivis jami yovelTvis valdebulebebisa da sakuTari
kapitalis jamis tolia.
buRaltrul balansSi gakeTebul yovel Tanxobriv Canawers,
buRaltruli muxli ewodeba. daniSnulebisa daLlikvidurobis mixedviT
erTgvarovani saxis aqtivi, valdebuleba da sakuTari kapitali
buRaltrul balansSi aRiardeba gancalkavebuli muxlebis saxiT.
saswavlo miznebisaTvis jer ganvixiloT horizontaluri tipis balansi
gamartivebuli saxiT. davuSvaT, bankis dafuZnebis dors Setanilia 18 mln
lari. 12 mln lari mesakuTreebma sakuTari saxsrebiT moagrova,
(knondmeblobit, savaaldebulo 12 mln klari sakuTari saxsrebiT unda
iyos dafaruli). danarCeni ki isesxes. aseT SemTxvevaSi, bankis sawyisi
balansi iqneba Semdegi saxis:
cxrili 1.4.1.
sawyisi blansi (mln.l)
aqtivi Tanxa pasivi Tanxa
Ffualadi saxsrebi 18,0 saaqcio kapitali 12,0
valdebuleba 6.0
------------------------ --------- ------------------------ -----------
jami 18,0 jami 18,0
ganvixiloT martivi sabanko operaciebi da vaCvenoT, rom sabalanso

toloba arasodes ar dairRveva.
I. davuSvaT, bankSi depozitebze Seitanes 8,0 mln l.
Aam operaciis Sedegad, balansis aqtivSi gaizrdeba fuladi saxsrebi
da pasivSi, imave sididiT gaizrdeba valdebulebebi.
II. bankma gasca sesxis saxiT 15 mln lari.
Aam operaciiT, aqtivSi Semcirdeba fuladi saxsrebi da imave
aqtivSi, warmoiSveba axali muxli: moTxovna gacemuli sesxebiT.
III. bankma depozitebze gasca 1 mln laris procentis Tanxa.
15
am operaciiT, balansis aqtivSi Semcirdeba fuladi saxsrebi da

imave sididiT pasivSi Semcirdeba ekonomikuri sargebeli.
IV. bankma gacemuli sesxebidan miiRo 1,5 mln lari saprocento
Semosavali.
Ees operacia zrdis fulad saxsrebs – aqtivSi da imve TanxiT
zrdis ekonomikur sargebels – mogebas, balansis pasivSi.
CamoTvlili operaciebis gavlenis gaTvaliswinebis Semdeg,
buRaltruli balansi miiRebs Semdeg saxes (ix. cxrili 1.4.2.).
cxrili 1.4.2.
balansi registrirebuli operaciebis Semdeg (mln.l)
fualadi saxsrebi (18+8-15-1+1,5) 11,5 saaqcio kapitali 12,0
moTxovna gacemuli sesxebiT 15,0 valdebuleba (8+6) 14,0
------------------------ --------- mogeba (1,5 -1) 0,5
jami 26,5 ------------------------ -----------
jami 26,5
rogorc 1.4.2 cxrilidan Cans, sabalanso wonasworoba ar darRveula

da arc SeiZleba dairRves Tu yvela cvlilebis aRiareba uSecdomod
moxdeba. motanili magaliTi marTalia Zalian martivi saxisaa, magram
rogori rTuli da mravalricoxvanic ar unda iyos ama Tu im periodSi
ganxorcielebuli sabanko operaciebi, arsebuli kanonzomiereba
yovelTvis daculi iqneba.
SeiZleba daisvas aseTi kiTxva: Semdegi kviris bolosaTvis balansis
saboloo jami ar Secvlila. magram, fuladi Tanxebi 7 mln lariT
Semcirda. ra moculobis gaxdeba gacemuli sesxebi? pasuxi: gaizrdeba 7
mln lariT.
xolo, garegnulad balansi horizontaluri tipis iqneba Tu
vertikaluri, es araarsebiTi sakiTxia da Sinaarsobrivad balansSi
arafers ar cvlis.
finansuri angariSgebis saerTaSoriso standartebis rekomendaciiT,
sawarmoebma buRaltrul balansSi unda asaxon Sesadarisi informacia
sul mcire ori saangariSgebo periodisaTvis.
buRaltrul balansSi yvela sawarmo valdebulia aCvenos mimdinare
da grZelvadiani muxlebi gancalkavebulad. Mmxolod bankebs aqvT
ufleba, aqtivეbi da valdebulbebi ar waradginon mimdinare da
grZeladiani muxlebis saxiT. aRricxvis standartebis ganmartebiT,
ùfro sasargeblo informacias iZleva muxlebis wardgena likvidurobis
zrdadobis an Semcirebis mixedviT, vidre mimdinare da grZelvadiani
niSnis mixedviT asaxva. es imiTaa gamarTlebuli, rom bankebi ar
awarmoeben saqonlisa da momsaxurebis miwodebas mkafiod gansazRvul
saoperacio ciklSi. ( bass 1. muxli 63).
Ddiskusia:
Cveni azriT, ufro marTebuli iqneba Tuki bankebis wliur buRaltrul balansSi
aqtivebi (aseve valdebulebebi) warmodgenili iqneba mimdinare da grZelvadiani
aqtivebis ganayofebis saxiT. winaaRmdeg SemTxvevaSi, informaciis gare
momxmareblebisaTvis SeuZlebeli xdeba likvidurobis koeficientebis gamoangariSeba,
romelTa gamosaTvlelad mimdinare aqtivebisa da mimdinare valdebulebebis
maCveneblebia saWiro. ASesabamisad, nawilobriv izRudeba balansis finansuri
mdgomareobis Sefasebis funqcia.
miuxedavad imisa, rom bankebi materialur produqcias ar awarmoeben, es araarsebiTi
sakiTxia. mTavaria angariSgebaSi avansirebuli Rirebulebis brunvis Taviseburebebi
Candes.
16
vfiqrobT, bankebzec savaldebulo wesiT unda gavrceldes moTxovna

rom, sawarmom aqtivi mimdinare aqtivad unda miiCnios, Tu: navaraudevia
aqtivis realizacia an gamiznulia gasayidad an moxmarebisaTvis,
Cveulebrivi sawarmoo ciklis ganmavlobaSi; ZiriTadad gamoiyeneba
savaWro daniSnulebiT; navaraudevia misi ralizacia saangariSgebo
periodis Semdeg Tormeti Tvis ganmavlobaSi; an aris fuladi aqtivi da
misi ekvivalenti, garda im SemTxvevisa, rodesac misi gacvla an
valdebulebis dasafarad gamoyeneba SezRudulia saangariSgebo periodis
Semdeg sul mcire Tormeti TviT mainc. Yyvela sxva aqtivi unda
miekuTvnos gZelvadian aqtivebs (bass 1. muxli 66).
grZelvadiani aqtivi moicavs yvela im materialur, aramaterialur da
finansur aqtivs, romelic grZelvadiani daniSnulebiT (erT welze meti
xniT) gamoiyeneba.
dReisaTvis, komerciuli bankebi wliur buRaltrul balansSi ar
gamoyofen mimdinare da grZelvadian aqtivebsa da valdebulebebs. igi
Semdegi saxiT qveyndeba (ix. Cxrili 1.4.1).
cxrili 1.4.1.
komerciuli bankis buRaltruli balansi
2010 wlis 31 dekembris mdgomareobiT
(aTas larebSi)
p a s i v i
Aa q t i v i Tanxa (valdebulebebi da sakuTari Tanxa
kapitali)
naRdi fuli 5 000 I. valdebulebebi
sakorespodento angariSi 21 000
fuladi saxsrebi sxva bankebSi 9 000 mimdinare angariSebi 25 400
fasiani qaRaldebi dilinguri bankebis depozitebi 12 000
operaciebisaTvis 1 500 mimdinare depozitebi 14 500
sainvexticio fasiani qaRaldebi 22 000 moTxovnamde depozitebi 15 400
gacemuli sesxebi 60 000 sakuTari savalo fasiani qaRaldebi 12 000
sesxebis SesaZlo danak. rezervi (4 000) nasesxebi saxsrebi 15 600
wminda sesxebi (60000 – 4000) 56 000 gadasaxdeli procentebi da 16 500
misaRebi procentebi da dividendebi 11 000
dividendebi 12 000 subordinirebuli valdebulebebi 9 400
investiciebi sawasdebo kapitalSi 30 000 sxva valdebulebebi -------
gasayidad gamzadebuli aqtivebi 16 800 ---------------------------- 131 800
ZiriTadi saSualebebi 45 000 sul
gudvili 5 000 valdebulebebi
aramaterialuri aqtivebi 2 500
sxva aqtivebi 1 200 II. sakuTari kapitali 45 000
----------------------- --------
sul aqtivebi 227 000 saaqcio kapitali Cveulebriv 14 000
aqciebSi 10 000
saaqcio kapitali privilegirebul 12 400
aqciebSi 7 500
saemisio kapitali 6 300
saerTo rezervebi -------
aqtivebis gadafasebis rezervi 95 200
gaunawilebeli mogeba -------
-------------------------- 227 000
sul sakuTari kapitali
--------------------------
sul pasivebi
17
komerciul bankebSi buRaltruli balansi yoveli dRis bolos

mzaddeba da yoveli momdevno dRis 11 saaTamde, eleqronuli failis
saxiT ugzavnian erovnul banks. yoveldRiur balansSi mocemulia yvela
angariSis naSTi Semosavlebisa da xarjebis angariSebis CaTvliT.
yoveli Tvis 10 samuSao dReSi agreTve waradgenen saangariSgebo Tvis
bolo ricxvis mdgomareobiT momzadebul balanss valutebis WrilSi,
mogeba/zaralis angariSgebas, bankTaSorisi sesxebisa da depozitebis
Sesaxeb informacias. kvartlis damTavrebidan 30 kalendaruli dRis
ganmavlobaSi, mas Semdeg rac nebarTvas miiReben erovnul bankSi
wardgenil finansur angariSgebaze, kvartalur angariSgebas aqveyneben
beWdviT organoSi. agreTve, yovelwliurad, momdevno wlis 15 maisamde
erovnul banks waredgineba wliuri finansuri angariSgeba,
damoukidebeli gare auditis mier momzadebul daskvnasTanA erTad.
garda erovnuli bankisa, komerciuli bankebi yovelTviur, kvartalur da
wliur finansur angariSgebas ugzavnian centralur sazRvargareTis
ofisebs.
buRaltruli balansi komerciul bankebSi cal-calke dgeba
erovnul da ucxour valutaSi, romelTa dajamebiT miiReba krebsiTi
balansi, romelSic, yvela saxis ucxouri valuta gadayvanilia erovnul
valutaSi.
bankma Tavisi sakredito-sameurneo saqmianobis Sesaxeb angariSgeba unda
waradginos drois garkveuli intervaliT. bankebSi angariSgebis ori
forma arsebobs: Sida da gare angariSgeba.
Sida angariSgeba mzaddeba bankis menejmentisa da xelmZRvanelobis
mier mmarTvelobiTi gadawyvetilebebis misaRebad drois nebismieri
periodisaTvis: dRe, dekada, Tve, kvartali da weliwadi. Sida angariSis
wardgenis periodulobas adgens bankis direqtorTa sabWo.
gare angariSgeba ZiriTadad informaciis gare momxmareblebisaTvis
mzaddeba. komerciuli bankebi sxvadasxva tipis gare angariSgebas
waradgenen. esenia:
 angariSgeba saqarTvelos erovnul bankTan;
 angariSgeba saxelmwifo struqturebTan (sagadasaxado samsaxurebi);
 angariSgeba saerTaSoriso safinanso organizaciebTan;
 angariSgeba saerTaSoriso auditTan;
 angariSgeba sazogadoebisaTvis.
erovnuli bankisaTvis angariSgebis wardgenis periodulobas
gansazRvravs erovnuli bankis mier miRebuli specialuri dadgenilebebi.
saxelmwifo struqturebisaTvis angariSgeba waredgineba yovelTviurad,
kvartalurad da wliurad. saerTaSorisi auditisa da informaciis
danarCeni tipis momxmareblebisaTvis, weliwadSi erTxel.
1.5. buRaltruli angariSebi da ormagi

aRricxva
buRaltruli angariSebi gamoiyeneba safinanso-ekonomikuri

operaciebiT gamowveuli cvlilebebis aRricxvisaTvis.
buRaltruli angariSi aris specialuri moxazulobis cxrili,
romelSic erTgvarovani tipis operaciebi saTando wesiT aRiricxeba.
18
safinanso-ekonomikuri (sameurneo) operacia aris yoveli calkeuli

qmedeba, romelsac adgili aqvs nebismieri kompaniis safinanso-
ekonomikuri saqmianobis procesSi. magaliTad, sesxis aReba, sesxis
gacema, Senobis SeZena, xelfasis gacema da a.S. calkeuli operaciaa,
romlebic cvlian firmis angariSgebis ekonomikur elementebs anu
ekonomikur maCveneblebs.
yoveli sameurneo (ekonomikuri) operacia cvlilebebs iwvevs
kompaniebis da Sesabamisad, bankebis iseT naerT ekonomikur maCveneblebSi,
rogoricaa: aqtivebi, valdebulebebi, sakuTari kapitali, Semosavlebi da
xarjebi. es cvlilebebi dadebiT an uaryofiT gavlenas axdenen sawarmos
finansur Sedegebze, amitom menejments efeqtiani marTvis mizniT sWirdeba
srulyofili informacia im cvlilebebis Sesaxeb, romlebic mxolod
buRaltruli angariSebis gamoyenebiT aRiricxeba.
vinaidan buRaltruli angariSebi cvlilebebs aRricxaven, xolo
nebismieri saxis cvlileba SeiZleba mxolod ori mimarTulebiT: zrdis
an Semcirebis mimarTulebiT moxdes, amitom, yvela buRaltrul angariSs
or-ori mxare aqvs, romelTac tradiciulad, laTinuri warmoSobis
terminebi _ debeti da krediti ewodebaT.
calkeuli saxis aqtivis, valdebulebis, sakuTar kapitalis,
Semosavlisa da xarjis aRricxvisaTvis Sesabamisi saxelwodebis angariSi
gamoiyeneba. imis Sesabamisad, Tu buRaltruli angariSi ekonomikuri
Sinaarsis mixedviT ras aRricxavs, gasxvavebulia maTi sadebeto da
sakredito mxareebis Sinaarsi. amitom, pirvel rigSi, ekonomikuri
Sinaarsis mixedviT gamoiyofa: aqtiuri, pasiuri da aqtiur-pasiuri
angariSebi.
Aaqtiuri angariSi ewodeba aqtivebis anu (qonebis) da danaxarjebis
aRmricxvel angariSebs. Aaqtiuri angariSebis – debetSi aRiricxeba
angariSis zrda da kreditSi – angariSis Semcireba. aqtiur angariSebs
aqvT molod debetis naSTi.
pasiuri angariSi ewodeba aqtivebis dafinansebis wyaroebis anu
valdebulebebis, sakuTari kapitalisa da Semosavlebis aRmricxvel
angariSebs. maT Sebrunebuli buneba aqvT aqtiur angariSebTan SedarebiT.
debetSi aRiricxeba – Semcireba da kreditSi _ zrda. pasiur angariSebs
aqvT mxolod kreditis naSTi.
aqtiur-pasiur angariSebs orive tipis angariSis buneba aqvT. maT
SeiZleba hqondeT debetis an kreditis naSTi.
buRaltrul angariSze darCenili naSTi axasiaTebs operaciebiT
gamowveuli cvlilebebis darCenil Sedegs. angariSis naSTi SeiZleba
gamoTvlili iqnes an brunvis meTodiT an mTliani jamis meTodiT.
Aa).BnaSTis gamoTvla brunvis meTodiT
Aam meTodiT aqtiuri angariSis saboloo naSTi udris debetis sawyis

naSTs mimatebuli debetis brunva da gamoklebuli kreditis brunva.
angariSis brunva aris mimdinare periodSi asaxuli Tanxebis jami.
brunvaSi naSTi ar Sedis.
pasiuri angariSis saboloo naSTi udris kreditis sawyis naSTs
mimatebuli kreditis brunva da gamoklebuli debetis brunva.
magaliTze naCvenebia naSTebis gamoTvla Tanxobrivad. wertilebSi
igulisxmeba sxvadasxva operaciis nomeri.
19
aqtiuri angariSi pasiuri angariSi

d -------------------------------------------------- k d ----------------------------------------------- k
naSTi: 5 000 * 14 000 * 15 000 naSTi: 10 000
* 12 000 * 16 000 * 20 000 * 24 000
* 14 500 * 10 000
-------------- ----------------- ------------------- --------------------
brunva: 26 500 brunva: 30 000 brunva: 35 000 brunva: 34 000
-------------- --------------- ------------- ------------
naSTi: 1 500 naSTi: 9 000
(5000+26500-30000) (10000+34000-35000)
b). naSTis gamoTvla mTliani jamis meTodi:
buRaltrul angarSebze saboloo naSTis gamoTvlis mTliani jamis

meTodis dros saWiroa Semdegi safexurebs gavla:
I. TiToeul buRaltrul angariSze gamoiTvleba debetisa da
kreditis mTliani jamebi sawyisi naSTis CaTvliT. e.i. mimdinare
brunva ar gamoiyofa;
II. udidesi jami, erTi striqonis gamotovebiT Caiwereba angariSis
orive mxares;
III. sxvaoba udides da umcires jamebs Soris, rogorc
damabalansebeli ricxvi, `gadasatani naSTis” saxiT, umciresi jamis
mxares Caiwereba.
IV. sacdel balansSi naSTis gadatanis Semdeg, ki igive Tanxa
Caiwereba mopirdapire mxares _ `gadatanili naSTis” saxelwodebiT.
amrigad, `gadasatani naSTi” da `gadatanili naSTi”, arsiT, orive
saboloo naSTia. xolo, Tvis dasawyisSi, balansidan angariSebSi
naSTis gadmotanis Semdeg, maT uwodeben `gadmotanil naSTs”.
maSasadame, `gadmotanili naSTi” igive sawyisi naSTia.
SevniSnavT, rom naSTebis aseTi gamoTvlis xerxi da terminologia
sazRvargareTis mraval qveyanaSi gamoiyeneba. CvenTan ki, tradiciulad,
brunvis meTodi gamoiyeneba. naSTis gamoTvlis romeli xerxic ar unda
airCios buRalterma, igi Sedegebze gavlenas ar axdens. amdenad es
wminda teqnikuri sakiTxia.
EmTliani jamis xerxi naCvenebia Semdeg magaliTze:
aqtiuri angariSi pasiuri angariSi

d -------------------------------------------------- k d ----------------------------------------------- k
naSTi: 5 000 * 14 000 * 15 000 naSTi: 10 000
* 12 000 * 16 000 * 20 000 * 24 000
* 14 500 gadasatani gadasatani * 10 000
naST 1 500 naSTi 9 000
-------------- ----------------- ------------------- --------------------
jami: 31 500 jami: 31 500 jami: 44 000 jami: 44 000
-------------- --------------- ------------- ------------
Ggadatanili gadatanili
naSTi 1 500 naSTi 9 000
( 31500 – (14000+16000) = 1 500 ( 44000 – (15000+20000) = 9 000
20
buRaltrul angariSebze Tanxebis Cawera anu aRricxva, sameurneo

operaciebis safuZvelze xdeba. debetSi Tanxis Caweras, am angariSis
debetoba, xolo, kreditSi Caweras, am angariSis _ kreditoba ewodeba.
aqtiuri angariSi zrdis dros debedteba, Semcirebis dros ki kreditdeba.
buRaltruli balansis ganxilvis dros davinaxeT, rom yoveli sabanko
operacia ramdenime maCvenebels erTdroulad da Tanabrad cvlis.
Bbiznesis am Sida ekonomikuri wonasworobis buRaltrul angariSebSi
asaxvis mizniT, operaciebis ormagi (igive oradi) aRricxva gamoiyeneba.
 sameurneo operaciebisOormagi aRricxvis meTodi
ormagi aRricxva niSnavs erTi sabanko operaciiT, erTidaigive Tanxis

minimum or buRaltrul angariSze Caweras: erTis _ debetSi da meoris _
kreditSi.
erTi sabanko (sameurneo) operaciis safuZvelze buRaltruli
angariSebis dakavSirebas angariSTaA korespodencia ewodeba, xolo, TviT
angariSebs mokorespodento angariSebi hqvia.
erTi mokorespodento angariSis sadebeto Canaweri udris meore
mokorespodento angariSis sakredito Canawers.
magaliTad:
salarodan meanabrem gaitana 1.000 lari.
mocemuli erTi operacia erTdroulad Secvlis fulis moculobas
salaroSi da valdebulebas meanabris mimarT. orive maCvenebeli
mcirdeba. am operaciis buRaltruli aRricxvisaTvis ori angariSia
saWiro da Sedgeba Semdegi buRaltruli muxli:
debeti – valdebuleba miRebuli depozitebiT - 1000 l

krediti _ salaro - 1000 l
(valdebulebis aRrmricxveli angaiSi pasiuri angariSia da misi
Semcireba debetSi aRiricxeba. salaros angariSi ki aqtiuri angariSia da
aq Semcireba kreditSi aRrcxeba).
amrigad, buRaltruli muxli aris Canaweri, romelSic
mokorespodento anu sadebeto da sakredito angariSebis saxelebia
miTiTebuli.
buRaltruli muxli SeiZleba iyos martivi an rTuli.
martivia iseTi buRaltruli muxli, romelSic erTi angariSis -
debetia da meore angariSis _ krediti.
rTulia iseTi buRaltruli muxli, romelSic erTi angariSis debetia
da ramdenime angariSis krediti an piriqiT. Aan ramdenime sadebeto da
ramdenime sakredito angariSia erTdroulad. yoveli rTuli
buRaltruli muxli SeiZleba martiv muxlebad daiSalos.
amrigad, buRaltruli aRricxva moicavs periods pirveladi
dokumentebis Sedgenidan, finansuri angariSgebis momzadebis CaTvliT.
periods pirveladi dokumentis Sedgenidan finansuri angariSgebis
Sedgenamde, saaRricxvo cikli ewodeba.
saaRricxvo ciklis safexurebia:
 sameurneo operaciebis anu faqtebis gaformeba pirvelad
dokumentebSi;
21
 pirveladi dokumentebidan sameurneo operaciebis gadatana

JurnalebSi, rogoricaa: Sesyidvebis, gayidvebis, salaros operaciebis,
depozitebis da sxvaTa Jurnalebi;
 Jurnalebidan operaciebis gadatana operaciebis mTavar
saregistracio JurnalSi anu saerTo JurnalSi xdeba;
 operaciebis saregistracio Jurnalidan buRaltruli muxlebis
gadatana mTavar sabuRaltro wignSi anu `T” angariSebSi;
 saboloo naSTebis gamoTvla mTavari wignis angariSebSi;
 mTavari wignidan naSTebis gadatana sacdel balansSi
 koreqtirebuli sacdeli balansis momzadeba;
 damasrulebeli gatarebebi, roca Semosavlebisa da xarjebis
angariSebi ixureba mogeba-zaralis angariSiT;
 sacdeli balansidan mogeba/zaralis angariSgebis momzadeba;
 sacdeli balansidan buRaltruli balansis momzadeba;
 sakuTari kapitalis cvlilebis angariSgebis momzadeba
 fuladi nakdebis angariSgebis momzadeba mTavari wignidan.
Kkompiuteruli buRaltruli aRricxvis programaSi, CamoTvlili

safexurebidan zogierTi amoRebulia. saerTo sqema ki igivea (ix. sqema
1.5.1).
sqemidan naTlad Cans kavSiri sabanko operaciebsa da finansur
angarSgebas Soris. calkeuli operacia cvlis buRaltruli balansis
muxlebs. es cvlilebebi oTxi tipis SeiZleba iyos:
saaRricxvo cikli
pirveladi Jurnal- mTavari mTavari sacdeli finansuri

dokumen- ebi Jurnali sabuRaltro balansi angariSgeba
tebi wigni
sqema 1.5.1.
pirveli tipis cvlileba Seexeba balansis aqtivs, roca aqtivis
erTi muxli izrdeba, meore muxli imave TanxiT mcirdeba, saboloo jami
ki ar icvleba.
meore tipis cvlileba Seexeba mxolod balansis pasivs, roca pasivis
eTi muxli raime TanxiT izrdeba, meore muxli imave TanxiT mcirdeba.
saboloo jmi ki ar icvleba.
mesame tipis cvlileba Seexeba aqtivsa da pasivx erTdroulad.
kerZod, aqtivis romelime muxli izrdeba da pasivis romelime muxlic
imave TanxiT izrdeba. balansis saboloo jamic izrdeba.
meoTxe tipis cvlilebis dros erTdroulad mcirdeba aqtivisa da
pasivis muxlebi da balansis saboloo jamic imave TanxiT mcirdeba.
22
1.6. bankebis buRaltruli aRricxvis

angariSTa gegma
saqarTvelos sabanko dawesebulebebisaTvis buRaltruli aRricxvis

angariSTa gegma aris mTavri angariSebis CamonaTvali, romelic moamzada
saqarTvelos erovnulma bankma da damtkicebulia saqarTvelos
parlamentTan arsebuli buRaltruli aRricxvis standartebis komisiis
mier. igi savaldebuloa erovnuli bankisa da yvela komerciuli
bankebisaTvis.
2001 wlis 1 ianvridan saqarTveloSi moqmedebs axali angariSTa gegma,
romelic damuSavebulia aRricxvis saerTaSoriso standartebis
moTxovnebis safuZvelze. yvela angariSs mikuTvnebuli aqvs oTxniSna
ricxviTi kodi, romelic saWiroa operaciebis kompiuteruli damuSavebisa
da funqciuri analizisaTvis.
bankebis buRaltruli aRricxvis angariSTa gegma Sedgeba eqvsi
ganayofisagan. TiToeuli ganayofi Seicavs klasebs, yoveli klasi
Seicavs jgufebsa da jgufebi – TviT mTavar angariSebis kodebs (ix:
danarTi):
angariTa gegmis ganayofebia:
I. aqtivebi _ klasi 10 _ 29. aqtivebis aRmricxveli angariSebis kodebi
iwyeba erTiT da oriT;
II. valdebulebebi _ klasi 30 _ 49. am ganayofis angariSebis kodebi
iwyeba samiT da oTxiT;
III. sakuTari kapitali _klasi 50 _ 59. angariSTa kodebi iwyeba
xuTiT;
IV. Semosavlebi _ klasebi 60 _ 76. e.i. Semosavlebis angariSTa
kodebi iwyeba eqvsiT da SvidiT;
V. xarjebi _ klasebi 80 _ 96. xarjebis angariSTa kodebi iwyeba
rvianiTa da cxrianiT;
VI. balansgareSe angariSebi, maTi kodebi iwyeba nuliT. Eesenia
klasebi; 01 _ 09.
angariSTa gegmaSi yovel angariSs mikuTvnebuli aqvs oTxniSna kodi,
romlis pirveli cifri aRniSnavs ganayofs, meore _ klass, mesame _
jgufis nomers am klasSi da meoTxe _ angariSis nomers mocemul
jgufSi.
ase magaliTad: angariSi _ 1003 _ `komerciuli bankis salaro” _ misi
ricxviTi kodi Semdegnairad iSifreba: 1 _ aRniSnavs pirvel ganayofs anu
angariSi aqtivebis ganayofSia, 0 – nuli klasis angariSia, mesame isev –
0 _ nuli jgufis angariSia da _ 3 _ nulovani jgufis mesame angariSia.
angariSi _ `daumTavrebeli kapitaluri dabandebis danaxarjebi _ 2911
_ misi kodi Semdegnairad iSifreba: es angariSi aris angariSTa gegmis
meore ganayofis, mecxre klasis, pirveli jgufis pirveli angariSi.
angariSi _ 3501 _ àrarezidenti centraluri bankebis `loro”
angariSebi” _ aris angariSTa gegmis mesame ganayofis, mexuTe klasis,
nulovani jgufis pirveli angariSi da a.S.
angariSebi ixsneba erovnul da ucxour valutaSi. moTxovnebisa da
valdebulebebis angariSebi gamoyofilia sawarmoTa sami tipis
samarTlebriv-iuridiuli formis organizaciebisaTvis, rogoricaa:
saxelmwifo institutebi, saxelmwifo kontrols daqvemdebarebuli
23
institutebi da klientebiA (igive, kerZo seqtori). amasTan, gamoyofilia

organizacebis saqmianobis rva sferos angariSebi.
buRaltruli aRricxvis angariSebi finasuri angariSgebisadmi
damokidebulebis mixedviT jgufdeba: sabalanso, mogeba/zaralis da
balansgareSe angariSebad.
sabalanso angariSebi is angariSebia, romelTa naSTebi buRaltrul
balansSi gadaitaneba. Eesenia aqtivebis, valdebulebebisa da sakuTari
kapitalis aRmricxveli angariSebi.
M mogeba/zaralis angariSebis naSTebi buRaltrul balansSi ar gadadis,
isini mogeba/zarlis angariSgebaSi Seitaneba, erTmaneTs gadafaraven da
mxolod darCenili sxvaoba, gaunawilebebli mogebis saxiT, gadadis
buRaltrul balansSi.
balansgareSe angariSebis naSTebi finansur angariSgebaSi ar aisaxeba,
magram mocemulia balansTan erTad, rogorc damateba. balansgareSe
angariSebi gamoiyeneba bankebis pirobiTi da formaluri valdebulebebis
aRsaricxavad da iseTi faseulobebis aRsaricxavda, romelic bankis
aqtivs ar warmoadgens, magram bankis pasuxismgelobis qveS mis sacavebSi
imyofeba. magaliTad, angariSi _ 0101 – `banknotebi sacavSi” _ aRricxavs
erovnuli bankis sacavSi myof fulis niSnebs, romelic jer mimoqcevaSi
araa gaSvebuli da amitom, jer arc aqtivia da arc valdebuleba.
angariSi _ 0301 _ àRebuli formaluri finansuri valdebulebebi” _
aRricxavs bankis mier valdebulebis aRiarebas gasacem kreditebze,
romelic xelSekrulebiT ukve gaformebulia da a.S. balansgareSe
angariSebSic gamoiyeneba ormagi aRricxvis meTodi. Pxolo, paraleluri
angariSis ararsebobis SemTxvevaSi gamoiyeneba teqnikuri angariSi _ 0999.
sabanko dawesebulebebis angariSTa gegmis sistema aris erTiani da
misi Secvla erovnuli bankis nebarTvis gareSe dauSvebelia.
bankebis buRaltruli aRricxvis meTodika, rogorc yvela sxva
iuridiuli pirebisaTvis, eqvemdebareba finansuri angariSgebis
saerTaSoriso standartebis (fass) da buRaltruli aRricxvis
saerTaSoriso satandartebis (bass) moTxovnebs.
2016 wlis mdgomareobiT, buRaltruli aRricxvis saerTaSoriso
standartebis sabWos mier damtkicebuli da gamocemulia finansuri
angariSgebis (fass) Teqvsmeti da bass-is ormocdaerTi standarti (ix:
danarTi).
kiTxvebi TviTSemowmebisaTviis:
1. ganmarteT buRaltruli aRricxvis sagani;

2. ganmarteT buRaltruli aRricxvis meTodi;
3. ras udris aqtiuri angariSis saboloo naSTi;
4. rogor gamoiTvleba pasiuri angariSis saboloo naSTi;
5. ras niSnavs gadasatani naSTi;
6. romel tolobas eyrdnoba buRaltruli balansi;
7. axseniT, ratom ar SeiZleba dairRves wonasworoba buRaltrul
balansSi;
8. rodis debetdeba aqtiuri angariSi;
9. rodis kreditdeba pasiuri angariSi.
24
Tavi 2. sakaso operaciebis
aRricxva
Kkomerciuli bankebis erT-erT aucilebel saqmianobas klientebisadmi

sakaso anu naRdi fuliT momsaxurebis gaweva warmoadgens.. klientebTan
naRdi fuliT angariSsworeba iTvaliswinebs klientebze fuladi
niSnebis miReba-gacemas. Ffuladi niSnebi SeiZleba iyos banknotebi
(qaRaldis fuli) da monetebi (liTonis fuli). Kkomerciul bankebSi
sakaso saqmianobis organizaciis wesebs aregulirebs erovnuli bankis
mier damtkicebuli specialuri `debuleba komerciuli bankebis salaros
meurneobis Sesaxeb”.
Mmocemul TavSi ganxiluli iqneba Semdegi sakiTxebi:
 komerciuli bankebis sakaso kvanZis organizeba;
 naRdi fuliT operaciebis warmoebis wesebi;
 naRdi fulis gadazidva da inkasacia;
 fulis banknotebisa da monetebis formireba da Senaxva;
 salaros operaciebis aRricxva;
 ucxouri valutis yidva-gayidvis operaciebis aRricxva.
2.1. komerciuli bankebis sakaso samuSaoebis

organizacia
fizikur da iuridiul pirebze naRdi fuliT momsaxurebisaTvis,
komerciul bankebSi, maT kuTvnil an ijariT aRebul SenobaSi iqmneba
sakaso kvanZi. xolo, mosaxleobis sakaso momsaxurebis gaumjobesebisa da
daCqarebis mizniT, anabrebis miReba-gacemisaTvis, erovnuli da ucxouri
valutis yidva-gayidvisaTvis, fizikuri pirebisagan komunaluri da sxva
gadasaxadebis miRebisaTvis, ixsneba kvanZgareTa salaroebi rogorc
damoukideblad, ise sxva organizaciebSi (sawarmoebSi). agreTve dgamen
bankomatebs. Yyovelive amisaTvis komerciul bankebs unda hqondeT
licenzia, romelsac erovnuli banki iZleva.
bankis sakaso kvanZi SeiZleba Seicavdes Semdeg saTavsebs
(ganyofilebebs):
 front deski (wina xazi. saoperacio)
 operaciebis mmarTveli ganyofileba (beq ofisi)
 salaroebi
 saRamos salaro
 faseulobaTaA sacavi (sakuWnao, seifebis oTaxi)
 inkasatorebisagan fulis miReba-gacemis saTavso
25
 klientTa faseulobebis oTaxi da sxva.

saoperacio (front deski, wina xazi), rogorc wesi ganTavsebulia
kompaqturad, pirvel sarTulze, operatiuli muSaobis uzrunvelsayofad.
misi muSakebi emsaxurebian klientebs gadaricxvebisa da angariSebis
gaxsnis mizniT. saoperacio ganyofilebis yoveli saTavsi erTmaneTisagan
gamoyofilia tixrebiT ori metris simaRleze. magidis zedapiridan
Seminulia.
operaciebis ganyofileba ki akontrolebs saoperacio muSakis mier
Sesrulebuli operaciebis sizustes.
salaroebi momsaxurebis oTaxidan gamoyofilia tixriT, romelsac
aqvs tyviagaumtari mina da sarkmeli fulis gadasacemad. amasTan,
SesaZlebelia fulis gadaTvla klientis mier. rekomendebulia salaros
muSakis oTaxis Semdegnairad mowyoba: specialuri magida, mbrunavi skami,
fulis saTvleli manqana, metalis karada an seifi, banknotebis
namdvilobis Semowmebis xelsawyo da sxva.
saRamos salaro fuls ibarebs saoperacio dRis damTavrebis Semdeg
kvanZgareTa salaroebidan an filialebidan fulis Semotanis dros.
fulis gadaTvlis salaro gankuTvnilia dRis bolosaTvis arsebuli
fulis daTvlisa da formirebisaTvis.
faseulobaTaA sacavSi inaxeba fulis bankntebi da monetebi. misi
farTobi aranakleb 10 kv.m. unda iyos. Kkari unda iyos dajavSnuli da
sami an aranakleb ori saketiT unda iketebodes. faseulobaTa sacavis
kedeli ar unda esazRvrebodes Ria sivrces an sxva organizaciis kedels.
Sesasvleli Caketilia cxaurebiani kariT. Dderefnis kedlebi aRWurvilia
dacvis signalizaciiT da videokontroliT. sacavis qveS igeba ori metri
sisqis betoni. sacavis qveS raime sardafis mowyoba dauSvebelia.
fulis sacavi aRWurvilia signalizaciis ori-sami dacviTi zRudiT.
pirveli zRude icavs sacavis kars gaRebaze; meore zRude icavs sacavis
kedlebs, iataks da Wers `gatexvaze~. Mmesame zRude icavs sacavis mTel
sivrces.
Tu banki ganTavsebulia arastandartul SenobaSi da fulis sacavis
aSeneba SeuZlebelia, maSin SeiZleba moewyos seifebis Sesanaxi oTaxi IV
klasis simtkicis saxelmwifo standartis mixedviT. igi aRiWurveba
damcavi signalizaciis sami zRudiT: kar-fanjrebi, oTaxis moculoba da
TviT seifebi.
sagangaSoO signalizaciiT aRWurvilia sakaso kvanZis yvela saTavsi.
isini aseve aRWurvilia avtomaturi saxanZro signalizaciiT.
bankebSi SeiZleba iyos iaraRis Senaxvis oTaxic, oRond Sss mier
dadgenili moTxovnebis dacviT.
kvanZgareTaA saoperacio salaros farTi ganisazRvreba
Sesasrulebeli operaciebis moculobis mixedviT. igi aRWurvili unda
iyos dacviTi signalizaciis ori zRudiT. Ppirveli zRudiT
blokirebulia Sesasvleli kari, kedeli da iataki. Mmeore zRudiT –
seifebi. Mmolaris magidaze damontaJebulia sagangaSo signalizaciis
Rilaki, romelic centraluri dacvis punqts ukavSirdeba.
kvanZgareTaA saoperacio salaros muSaobis damTavrebis Semdeg, naRdi
fuli yoveldRe bardeba banks kvanZgareTa A salaros muSakis mier.
saoperacio dRis bolos igi adgens Semajamebel cnobas sakaso brunvaze
da darCenil naSTze.
26
bankomatebis muSaobis uzrunvelsayofad bankis xelmZRvanlis mier

iniSneba pasuxismgebeli muSaki, romelsac bardeba bankomatis gasaRebebi.
bankomatis uzrunvelyofa naRdi fuliT xdeba bankomatis momsaxure
muSakis werilobiTi ganacxadis safuZvelze.
bankis salaros gamge gasavlis orderiT muSaks aZlevs
bankomatisaTvis aucilebel Tanxas. igi fuls gadaiTvlis, awyobs
specialur kasetebSi, ketavs da luqavs mas. kasetaze magrdeba iarliyi,
romelzec aRniSnulia CatvirTuli fulis raodenoba, bankomatis nomeri,
TariRi, salaros gamgis xelmowera.
bankis xelmZRvanlis brZanebiT iniSneba salaros gamge, romelic
sakaso qvedanayofs xelmZRvanelobs da romelTanac ideba xelSekruleba
sruli materialuri pasuxismgeblobis Sesaxeb.
sakaso operaciebs naRd fulze uSualod axorcieleben salaros da
inkasaciis muSakebi, romlebTanac aseve ideba xelSekruleba koleqtiuri
pasuxismgelobis Sesaxeb.
amrigad, fulisa da faseulobebis Senaxvaze pasuxismgebelia bankis
xelmZRvaneli, mTavari buRalteri da salaros gamge. isini akontroleben
Semosuli fulis miRebisa da sacavSi misi Senaxvis process.
2.2. naRdi fuliT operaciebis warmoebis

dokumentacia
bankSi fuli SeiZleba Sevides fizikuri an iuriduli pirebisagan.
iuridiul pirebs fulis Setana SeuZliaT mxolod sakuTar mimdinare
angariSze.
naRdi fulis Setanaze, saoperacio muSaki adgens salaros
Semosavlis orders or calad da awers xels. orderi gadaecema
molares, romelic amowmebs saoperacio muSakis xelmoweras, gadaTvlis
Semotanil fuls, orderze svams beWeds da xels awers mas. erT
egzemplars itovebs, meores ki fulis Semomtans gadascems. naRdi fulis
gacema xdeba salaros gasavlis orderiT.
fulis Semosavlebisa da gasavlebis orderebi, sakaso Jurnalebi,
dRis ganmavlobaSi gaformebuli dokumentebi sruldeba kompiuterebiT.
dokumentebze salaros muSakebis xelmowerebis nimuSebi damowmebulia
bankis xelmZRvanelisa da mTavari buRaltris mier.
salaros muSaki saoperacio dRis ganmavlobaSi naRdi fulis
moZraobaze adgens cnobas, romelsac darCenili fulis naSTTan,
miRebuli da gacemuli fulis dokumentebTan erTad abarebs salaros
gamges, miRebuli da gacemuli fulis aRricxvis wignSi xelmoweriT.
gadamcvleli punqtebidan da organizaciebidan naRdi fuli
Semoitaneba CanTebiT inkasatorebis mier, saoperacio dRis damTavrebis
Semdeg ki saRamos salaroSi. miRebuli fuli klientis Sesabamis
angariSebze unda Cairicxos ara ugvianes Semdgomi samuSao dRisa.
saRamos salaroSi fulis Semomtani inkasatori fuls abarebs
gancxadebis specialuri formiT, romelzec salaros muSaki beWeds svams
warweriT: `saRamos salaro”. saRamos salaroSi Semosuli fulis
tomrebi, TandarTuli Semosavlis orderi, salaros Jurnali da beWedi
27
inaxeba seifSi, romelic iketeba salaros da saoperacio muSakis mier da

bardeba dacvis muSaks.
momdevno diliT, saRamos salaros muSakebi dacvis muSakebisagn
ibareben fulsa da dokumentebs, romelsac gadascemen salaros gamges,
salaros JurnalSi xelmoweriT. Semosavlis sakaso dokumentebi
gadaecema mTavar buRalters.
yovel diliT, gasavlis operaciebis Sesasruleblad, salaros gamge
salaros muSakebs angariSiT aZlevs fuls, miRebuli da gacemuli fulis
aRricxvis wignSi xelmoweriT. saoperacio dRis bolos, salaros muSaki
erTmaneTs Seudarebs salaros gamgisagan angariSiT miRebuli fulisa
da klientebisagan Semotanili fulis jams da mis mier gacemul fuls.
miRebul sxvaobas Seudarebs fulis naSTs. Seadgens cnobas fulis
miRebis, gacemisa da naSTis Sesaxeb.
klientebma SeiZleba fuli Semoitanon an gaitanon CekiT, romelsac
jer warudgens saoperacio muSaks. igi mis safuZvelze gamowers salaros
gasavlis orders da agzavnis salaroSi sakontrolo markasTan erTad,
xelmoweriT. salaros muSaki amowmebs fulad Ceks da sakontrolo
markas. xels awers Ceks fulis gacemaze da gascems fuls. Ffuli
SeiZleba gaices konebad, neknebad an furclobrivi gadaTvliT.
dRis bolos, salaros gamge, salaroebis muSakebis A mier
Sesrulebuli cnobebis, Semosavlebisa da gasavlebis orderebis, saRamos
salarodan miRebuli cnobebis safuZvelze adgens mTeli dRis sakaso
brunvebis Semajamebel cnobas da mis Sedegebs buRaltruli aRricxvis
monacemebs udarebs.
salaros gamges gamohyavs naRdi fulis mTliani naSTi dRis
bolosaTvis. SeirCeva balansgareSe angariSebic. Aaraugvianes meore
dRisa, mTavari buRalteri axdens Sedarebas aRricxvis monacemebTan da
da amowmebs mas xelmoweriT.
salaros muSakebs ekrZalebaT maTze mindobili samuSaoebis
TviTneburad sxva pirze gadabareba, an im samuSaos Sesruleba, romelic
maT ar evalebaT, an saoperacio muSakis gverdis avliT uSualod
Seasrulon klientTa Txovna maT angariSebze naRdi fulis Setanis an
gatanis Sesaxeb, an sakuTari fuladi saxsrebi Seinaxon bankis fulad
TanxebTan erTad.
laris banknotebisa da monetebis yoveldRiuri naSTebis aRricxva
komerciuli bankebis mier warmoebs `kupiuruli wyobis uwyisSi”.
pasuxismgebeli pirebis mier xelmowerili cnobebi da kupiuruli wyobis
uwyisi inaxeba salaros dRiur sabuTebTan erTad.
salaroSi arsebuli fulis (faseulobebis) naSTsa da buRaltruli
aRricxvis monacemebs Soris sxvaobis SemTxvevaSi, Sesabamisi
pasuxismgebeli piri aRniSnulis Sesaxeb dauyovnebliv acnobebs bankis
xelmZRvanelobas. sxvaobis mizezebis gamokvlevamde, salaroSi
gamovlenili zedmetobis an danaklisis dadasturebis Semdeg, dgeba
Sesabamisi aqti, ris safuZvelzec zedmetoba Cairicxeba bankis angariSze,
xolo danaklisis Tanxa aRiriceba bankis debitorebSi da daewereba im
muSaks, visi mizeziTac moxda aRniSnuli danaklisi.
salaros dRiuri sabuTebi danarTebTan erTad ikinZeba sabalanso da
balansgareSe angariSebis, Semosavlisa da gasavlis dokumentebis
mixedviT.
28
Kkomerciuli bankebi valdebuli arian naRd fulTan da sxva

faseulobasTan dakavSirebuli operaciebi aRricxon kontrolis
meqanizmis Semcveli programuli uzrunvelyofiT, sadac daculi unda
iyos zusti aRricxvianobis, operatiulobis, Tanmimdevrulobisa da
yoveldRiurobis principi ise, rom SesaZlebeli iyos operaciis
identificireba mis yovel etapze.
2.3. naRdi fulisa da sxva faseulobebis

gadazidva da inkasacia
komerciuli bankebis salaros meurneobis debulebis moTxovnebis

Tanaxmad, fulisa da sxva faseulobebis gadazidvebsa da inkasaciis
operaciebs asrulebs inkasatorTa brigada. Bbrigadis wevrTa ricxvi
ganisazRvreba konkretuli samuSaos moculobisa da sirTulis
gaTvaliswinebiT. erT-erTi wevri iniSneba brigadis ufrosad. Ggasvlis
win brigadis ufrosi iRebs cariel CanTebs, inkasator-amRebis
mindobilobas faseulobaTa miRebasa da gadatanaze, beWeds da
gamocxadebis baraTs.
organizaciebidan bankebSi fulis inkasaciisaTvis (SemotanisaTvis)
fuli ideba inkasatoris mier wardgenil CanTebSi, romlebic danomrilia
da iplombeba molaris mier. inkasatori mindobilobiT organizaciis
molarisagan ibarebs fulis CanTebs da utovebs mas cariel CanTebs
Semdegi momsaxurebisaTvis. Ffulian CanTebs amkrebi inkasatori gadascems
brigadis ufross, romelic mas dajavSnuli manqanis seifSi inaxavs da
marSrutze muSaobis mTeli dRis ganmavlobaSi inaxeba brigadis ufrosis
pasuxismgeblobis qveS. saoperacio dRis ganmavlobaSi bankSi Setanili
fuli brigadis ufrosis mier bardeba salaros gamges. saoperacio dRis
damTavrebis Semdeg Setanili fuli ki bardeba saRamos salaros.
bankidan fulis gagzavnis mizniT, inkasaciis qvedanayofis
xelmZRvaneli avsebs inkasatorebze gacemuli CanTebisa da gamocxadebis
baraTebis cnobas da gadascems mas bankis sakaso qvedanayofs.
Bbankis filialebisa da kvanZgareTa salaroebis fuliT gamagreba
xdeba maTi xelmZRvanelebis werilis safuZvelze. Ffulis gasagzavnad
dgeba calkeuli nusxebi, romelSic unda aRiniSnos fulis saerTo Tanxa
erovnul da ucxour valutaSi. Nnusxa dgeba sam egzempliarad. Ppirveli
egzempliari egzavneba fulis mimReb filials an kvanZgareTa salaros,
meore egzempliari rCeba gamgzavns, mesame ki gadaecema inkasaciis
qvedanayofs, inkasatorTa mier davalebis Sesrulebis Semdeg.
inkasatorebi salaros gamgisa da specialurad gamoyofili salaros
muSakis kontrolis qveS, naRd fuls awyoben CanTebSi, romlebic
iplombeba salaros gamgis mier. erovnuli da ucxouri valuta lagdeba
sxvadasxva CanTebSi. Ffulis miRebaze inkasatorTa brigadis ufrosi da
kvanZgareTaA salaros muSakebi xels aweren gasavlis orders.
xolo,Nnusxis meore egzempliarze xels awers yvela inkasatori.
organizaciebze fulis gadazidvis mizniT, organizacia banks
warudgens safule Ceks, romlis sakontrolo marka rCeba klientTan.
klientebisaTvis gasagzavni naRdi fulis momzadebas axdens salaros
gamge an specialurad gamoyofili salaros muSaki. Yyoveli
klientisaTvis fuli lagdeba CanTebSi, romelsac iarliyze ewereba
klientis dasaxeleba, Tanxa, SefuTvis TariRi, salaros muSakis
29
xelmowera da Stampi. inkasatorTa brigadis xelmZRvaneli xels awers

fulis miRebaze salaros gasavlis orderSi.
organizaciaSi mitanili fulis miReba xdeba organizaciis
xelmZRvanlis mier werilobiTi gankargulebiT daniSnuli rwmunebuli
pirebisagan Semdgari komisiis mier, romelSic Sedis organizaciis
molarec.
inkasatorebi, fulis mimRebi organizaciis molares warudgenen
piradobis mowmobas, safule Ceks da gamocxadebis baraTs. Tavis mxriv,
mimRebi organizaciis molare maT warudgens piradobis mowmobas. molare
amowmebs fulis CanTas, mis plombebs, rekvizitebs. Semdeg, miRebul
fulad Tanxas udarebs Ceks da xels awers mas.
inkasatorebis mier bankSi Semotanili fuli miiReba salaros gamgis
mier konebad. Tu SefuTuli konebi an tomrebi dazianebuli aRmoCnda,
maSin fuli miiReba furclobrivi da calobrivi daTvliT. gadaTvlaze
dgeba aqti sam egzempliarad, romelsac xels awers miRebasa da
gadaTvlaSi monawile yvela piri.
Semotanili naRdi fulis gadaTvlisas met-nakllebobis gamovlenis
SemTxvevaSi zedmetoba ubrundeba klients an Cairicxevba mis angariSze.
xolo gamovlenili danaklisis Tanxa ar eqvemdebareba angariSze asaxvas.
saeWvo anu dazianebuli fulis (maT Soris fulis is niSnebic,
romelTa gadasaxdelad vargisianoba ver dgindeba komerciuli bankis
mier) gamovlenis SemTxvevaSi, dgeba cnoba sam calad. romlis eTi piri
eZleva klients, meore rCeba salaros, mesame – fulis niSanTan erTad
egzavneba erovnuli bankis saTavo ofiss Semdgomi reagirebisaTvis.
Eerovnuli banki xuTi dRis ganmavlobaSi komerciul banks ugzavnis
Setyobinebas eqspertizis Sedegebis Sesaxeb. Ffulis niSnis namdvilobisa
da gadasaxdelad vargisanobis SemTxvevaSi, Sesabamisi Tanxa
unazRaurdeba klients.
komerciuli bankis mier erovnul bankSi Setanili fulis niSnebi
komerciuli bankis sakorespodento angariSze aisaxeba operaciis
Sesrulebis dRes.
erovnul bankSi komerciuli bankidan miRebuli fulis niSnebi
eqvemdebareba gadaTvlas, daxarisxebas, formirebas da SefuTvas.
Kkomerciuli bankis mier erovnul bankSi Setanili fulis niSnebis
zedmetoba/danaklisis an saeWvo fulis aRmoCenis SemTxvevaSi, dgeba
cnoba sam egzempliarad. erTi igzavneba komerciul bankSi, danarCeni
rCeba erovnul bankSi, Semdgomi reagirebisaTvis. cnobis safuZvelze,
komerciuli bankis formirebul fulSi aRmoCenili zedmetoba
Cairicxeba mis sakorespodento angariSze. xolo, danaklisis, argadaxdis
an yalbi fulis niSnebis gamovlenis SemTxvevaSi, Sesabamisi Tanxa
erovnuli bankis mier Camoiwereba komerciuli bankis sakorespodento
angariSidan.
erovnuli bankidan naRdi fulis gatanis mizniT, komerciuli banki
sagadaxdo davalebis meSveobiT, sakorespodento angariSidan Tanxas
Caricxavs erovnul bankSi gaxsnil mis sakaso momsaxurebis angariSze.
xolo, ucxour valutaSi sakaso momsaxurebis angariSze Tanxis Caricxva
xdeba komerciuli bankis mier gamogzavnili msoflio bankTaSirisi
safinanso telekomunikaciebis sazogadoebis – Setyobinebis safuZvelze,
erovnuli bankis mier Seqmnili memorialuri orderiT.
30
erovnuli bankis operatori amowmebs sakaso angariSze fulis

arsebobas da komerciuli bankis warmomadgenlis dokumentebis
identifikaciis Semdeg gamowers gasavlis orders or egzempliarad.
gadascems mas komerciuli bankis warmomadgenels salaroSi warsadgenad.
dokumentebis sisworis Semowmebis Semdeg erovnuli bankis molare xels
awers gasavlis orders da SefuTul fulad Tanxas abarebs komerciuli
bankis warmomadgenels (inkasators). fulis niSnebis mimReb pirs ufleba
aqvs konebad SefuTuli fulis banknotebi gadaTvalos furclobrivad
da tomrebSi moTavsebuli monetebi – calobrivad. fulis gadaTvla
xdeba salaros pasuxismgebeli piris TandaswrebiT specialurad
gamoyofil oTaxSi. aRmoCenili danaklisis Tanxa dauyovnebliv
aunazRaurdeba fulis niSnebis mimRebs, xolo zedmetoba Cairicxeba
erovnuli bankis angariSze. Tu fulis gadaTvla adgilze ar moxdeba,
komerciuli bankis pretenzia fulis danaklisze aRar miiReba.
komerciuli banki valdebulia erovnuli bankidan fulis niSnebis
gatana moaxdinos sakaso momsaxurebis angariSze Tanxis Caricxvis dResve.
winaaRmdeg SemTxvevaSi erovnuli banki momdevno samuSao dRes axdens
Tanxis dabrunebas komerciuli bankis sakorespodento angariSze.
2.4. fulis banknotebisa da monetebis formireba

Dda Senaxva
rogorc ukve aRvniSneT, saqarTvelos mTel teritoriaze moqmedebs
erovnuli bankis mier miRebuli debuleba komerciuli bankebis salaros
meurneobis Sesaxeb, romliTac aseve gansazRvrulia fulis banknotebisa
da monetebis formirebisa da Senaxvis wesebi.
fulis gadaTvlis salaroSi fulis banknotebis formireba xdeba
neknebad da konebad. erTi nekni Seicavs erTi da imave nominalis as
furcels, erTi kona ki Seicavs aT nekns. fulis yovel konas edeba
plombi, romelzec amotvifrulia bankis dasaxeleba, sakorespodento
angariSis nomeri da salaros muSakis plombiris nomeri. Ffulis konebis
SefuTva xdeba polieTilenis paketebSi da maT formirebaze
pasuxismgeblia gadamTvleli salaros molare.
Mmonetebis dafasoeba xdeba salaros muSakis mier srul an arasrul
tomrebad. salaris debulebis mixedviT, erT tomaraSi moTavsebuli
fulis maqsimaluri Tanxa Rirebulebis mixedviT aris: 1 TeTri – 20
laris; 2 TeTri – 30 laris; 5 TeTri – 50 laris; 10 TeTri – 100 laris;
20 TeTri – 200 laris; 50 TeTri – 500 laris; 1 lari – 1000 laris da 2
lari – 2000 laris. monetebi Tavsdeba gare nakeris armqone tomrebSi.
tomris piri mWidrod ikereba da ikvreba uwyveti da unaskvo xeziT
(specifikuri wvrili bawari). edeba plombi saTanado warweriT.
bankebSi, fuladi Tanxebi inaxeba faseulobaTa sacavSi. Mmisi kari ori
an sami saketiT iketeba, romelTagan, erTi gasaRebi aqvs bankis
mmarTvels, meore – mTavar buRalters da mesame – salaros gamges. Tu
sacavis kari ori saketiT iketeba, maSin gasaRebi ara aqvs mTavar
buRalters.
sacavis kars erTdroulad aReben da ketaven gasaRebebis mqone pirebi.
samuSao dRis ganmavlobaSi fulis sacavi daketili unda iyos. Ffuli da
sxva faseulobebi sacavSi inaxeba liTonis karadebSi, bunkerebSi,
31
seifebSi, urikebSi, romlebic gasaRebebiT iketeba. maTi gasaRebebi TviT

sacavSi inaxeba.
faseulobaTaA sacavis gasaRebebs unda hqondeT dublikatebi, romlebic
saTanado nusxis TanxlebiT ideba Sesabamisi pasuxismgebli piris mier
daluqul paketSi. gasaRebTaA dublikatebis paketebi, Sesabamisi
pasuxismgebeli pirebis mier xelmoweril werilTan erTad, faseulobaTa
sacavSi Sesanaxad bardeba komeciuli bankis erT-erT uaxloes filials
an xelSekrulebis safuZvelze sxva komerciul banks, ris Sesaxebac
paketis Cambarebels eZleva xelmowerili da beWeddasmuli, Semosavlis
balansgareSe orderis erTi egzemplari. gasaRebTa dublikatebis
Sesanaxad Cabarebis damadasturebeli sabuTebi inaxeba SeTanxmebaSi
monawile komerciuli bankis erT-erT pasuxismgebel pirTan seifSi.
dauSvebelia sacavebSi araformirebuli fulis Senaxva, garda
bankomatebisa da fulis miReba-gacemis sxva alternatiuli avtomaturi
mowyobilobebisaTvis gankuTvnili fulisa, romelic moTavsebuli unda
iyos kasetebSi.
sacavis daketvamde, xdeba meore dRis dasawyisisaTvis darCenili
faseulobebis Cawera salaros aRricxvis wignSi yoveli angariSis
mixedviT. dRis ganmavlobaSi wigni inaxeba salaros gamgesTan, dRis
damTavrebis Semdeg ki fulis sacavSi. sacavis daketvamde, faseulobis
Senaxvaze pasuxismgebeli pirebi amowmeben Setanilia Tu ara sacavSi
yvela faseuloba, wigni da dokumenti. sacavi iketeba samive (an ori)
pasuxismgebeli piris mier dacvis warmomadgenlebis TandaswrebiT. sacavi
unda dailuqos samive pasuxismgebli piris mier luqis beWdiT. amasTan,
dReisaTvis bankebSi fulis gadaTvlis, miRebis, gagzavnis, formirebis da
Senaxvis yovelgvari operacia tardeba videoTvalis kontrolis qveS, rac
aadvilebs darRvevis aRmoCenis faqtebs.
droTa ganamvlobaSi, rogorc cnobilia, fulis banknotebi da
monetebi ziandeba. fizikur pirebs ufleba aqvT ar miiRon moZvelebuli,
dazianebuli banknotebi da monetebi. xolo yvela iuridiuli piri,
sakuTrebis formebis miuxedavad, valdebulia moqalaqeebisagan miiRos
dazianebuli fulis niSnebi. Tavis mxriv, bankebi valdebulni arian
iuridiuli pirebisagan miiRon aRniSnuli fulis niSnebi da Caricxon
Sesabamis angariSze. imave dros, moaxdinon maTi dafasoeba-formireba da
moaTavson isini `moZvelebuli da dazianebuli banknotebis” jgufSi.
gadasaxdelad vargisia iseTi fulis niSani, romelic mis
namdvilobaSi eWvs ar iwvevs an romelsac gaaCnia bunebrivi cveTis
Sedegad warmoqmnili umniSvnelo defeqtebi: gaWuWyianebulia, aqvs
umniSvnelo naxevebi da cveTa, mcire laqebi da warwerebi, romlebic ar
cvlian aRniSnuli banknotebis aucilebel yvela rekvizits da
Rirebulebas. Aara aqvs ganzrax dazianebis kvali, SenarCunebuli aqvs
Tavisi geometriuli zomebi.
bankebi valdebulni arian adgilze gamocvalon yvela fulis niSani.
xolo is banknotebi da monetebi, romlebic adgilze gamocvlas ar
eqvemdebarebian (Zalia dazianebulia an yalbia), eqspertizisaTvis
gadaecema erovnuli bankis Sesabamis samsaxurs.
dazianebuli fulis niSnebis miRebisas komerciuli banki adgens
specialur nusxas sam calad. ori egzemplari fulis niSnebTan erTad
iluqeba konvertSi da igzavneba erovnul bankSi. erovnuli banki aTi
dRis ganmavlobaSi atarebs miRebuli dazianebeli fulis niSnebis
32
eqspertizas da wyvets maTi gacvlis sakiTxs, ris Sesaxebac ecnobeba

komerciul banks. gadasaxdelad vargis banknotebs esmeba Stampi:
`gamoicvalos”. xolo uvargisze - `gacvlaze uari eTqvas” da aRar
ubrundeba komerciul banks. aseTi fulis niSnebi inaxeba erovnuli
bankis sacavebSi maT ganadgurebamde.
komerciuli bankebis salaroebSi, bankomatebsa da kvanZgareTa
salaroebSi arsebuli fuladi Tanxebis revizia tardeba kvartalSi
erTxel da yovelwliurad 31 dekembris mdgomareobiT. agreTve,
pasuxismgebeli piris Secvlis dros.
reviziaSi monawileoben is pirebi, romlebic salaros operacebiT
uSualod dakavebuli ar arian. bankis xelmZRvaneli niSnavs sarevizio
komisiis Tavmjdomares. revizia tardeba moulodnelad. reviziis
dasawyisSi iluqeba fulis sacavi. AagreTve arkveven, xom ar aris fuli
darCenili salaroebSi.
reviziis dros fulis banknotebi mowmdeba konebisa da maTi neknebis
mixedviT _ furclobrivad – SerCevis wesiT. Aarasruli konebi da
neknebi furclobrivad gadaiTvleba. aseve mowmdeba Cekebis, meanabreebisa
da sxva mkacri dokumentebis wignakebi arsebuli warwerebiT da
SerCeviTi wesiT - furclobrivad.
sacavSi aRmoCenili faqtiuri faseulobebis maCveneblebs sarevizio
komisia udarebs faseulobaTa aRricxvis wigns, yoveldRiuri balansis
da analizuri aRricxvis monacemebs.
reviziis damTavrebisas dgeba aqti, romelsac xels awers komisiis
yvela wevri. danaklisis aRmoCenis faqti dauyovnebliv unda gairkves.
aRmoCenili danaklisi daewereba maformirebeli salaros muSaks mis
srul dafarvamde.
reviziis dros aRmoCenili fulis danaklisi aRricxvaSi daewereba
`sxva debitorebis” (2501) - angariSs. zedmetoba ki ~sxva saoperacio
Semosavlebis” (6409) – angariSs, salaros angariSTan (1003)
korespodenciiT.
2.5. salaros operaciebis buRaltruli

aRricxva
saoperacio dRis ganmavlobaSi bankSi miRebuli naRdi fuli,
Semosavlebis dokumentebTan erTad, bardeba salaros gamges, miRebuli
da gacemuli fulis aRricxvis wignSi xelmoweriT. Semosuli fuli imave
dRes unda Cairicxos klientis angariSze.
naRdi fuliT operaciebis aRricxvisaTvis, bankebis angariSTa gegma
iTvaliswinebs Semdeg angariSebs (ix. danarTi):
 saqarTvelos erovnuli bankis salaro – 1002
 komerciuli bankis salaro – 1003
 fuladi saxsrebi bankomatebSi – 1004
 kvanZgareTa saoperacio salaro – 1005
 banknotebi da monetebi gzaSi – 1006
 mimoqcevidan amosaRebi banknotebi da monetebi - 1007
33
es angariSebi aqtiuri angariSebia. maT debetSi - fulis Semosvla da

kreditSi –fulis gatana aRiricxeba. igive angariSebi ixsneba ucxour
valutaSic, garda angariSisa: 1007 – mimoqcevidan amosaRebi banknotebi
da monetebi~- mas mxolod erovnuli banki iyenebs da Seexeba mxolod
erovnul fulad niSnebs.
komerciul bankebSi fizikuri an iuridiuli pirebis mier fulis
Semotanis dros, erTi mxriv izrdeba fulis moculoba salaroSi da
meore mxriv izrdeba bankis davalianeba am Tanxebze klientebis mimarT.
ZiriTadi operaciebi Semdegnairad aRiricxeba:
1. fizikuri piris mier salaroSi fulis Semotana, Tavis mimdinare

angariSze – 2 000 lari.
Ddebeti – (1003) salaro - 2 000 l

krediti – (3601) valdebuleba fizikuri pirebis mimdinare
angariSebiT – 2 000 l
2. fizikurma pirma salaroSi Semoitan depozitze 1000 $:
debeti – 1013 salaro ucxour valutaSi – 1000 dolari

krediti – 3661 valdebuleba miRebuli depozitebiT
ucxour valutaSi – 1000 dolari
3. salarodan gatanilia moqalaqis mier Tavisi depozitidan – 1400 l
debeti – 3651 valdebuleba fizikuri pirebis depozitebiT - 1400l

krediti – 1003 salaro – 1400 l
4. gagzavnilia bankomatSi CatvirTvis mizniT – 10 000 lari
debeti _ 1006 banknotebi da monetebi gzaSi – 10 000l

krediti _ 1003 salaro - 10 000 l
5. bankomatSi fulis CatvirTvis Sesaxeb Setyobinebis miRebis Semdeg:
debeti – 1004 fuladi saxsrebi bankomatebSi – 10 000 l

krediti – 1006 banknotebi da monetebi gzaSi – 10 000 l
am operaciebis msgavsad aRiricxeba kvanZgareTaA saoperacio

salaroebSi fulis gagzavna.
6. komunaluri gadasaxadebisaTvis Tanxebis Semotana moqalaqeebis mier

- 590 lari
debeti – 1003 salaro – 590 l

krediti – 4501 kreditorebi – 590 l
34
2.6. erovnli bankis mier mimoqcevaSi fulis niSnebis

gamoSvebis operaciebis aRricxva
saxelmwifo kanonmdeblobiT, mxolod erovnul banks aqvs

saqarTvelos mTel teritoriaze fulis emisiis anu mimoqcevaSi fulis
gamoSvebis ufleba. fulis emisia saqarTvelos saxelmwifo biujetis
deficitis dafarvis mizniT, dauSvebelia. aseve, erovnul banks ufleba
aqvs mimoqcevidan amoiRos da gaanadguros Semdgomi gamoyenebisaTvis
uvargisi fulis niSnebi da Secvalos igi. Erovnuli bankis informaciiT,
2015 wlis mdgomareobiT mimoqcevaSi imyofeboda 2,5 miliardi laris
banknotebi da monetebi. maT Soris, monetebi iyo 77,2 mln laris
odenobiT.
erovnuli bankis mier mimoqcevaSi fulis gamoSvebis dros, fulis
banknotebi da monetebi sacavidan daewereba mis salaros da am
momentidan igi iqceva aqtivad. manamde, sacavSi arsebuli dabeWdili
fuli aris igive, rac pasuxismgeblobis qveS Senaxuli mkacri aRricxvis
blankebi. amitom igi jer balansgareSe angariSze aRiricxeba.
erovnuli banki pirvel rigSi eweva fulis beWdvis xarjebs.
1. erovnuli bankis mier, fulis beWdvis xarjebis gaweva aRiricxeba:
debeti – 9101 banknotebis beWdvis xarji – 45 000 l

debeti – 9102 monetebis moWris xarji - 15 000 l
krediti – 4501 kreditorebi (an salaro) – 60 000 l
2. momsaxure organizaciidan dabeWdili fulis niSnebis miReba:

banknotebi nominaluri RirebulebiT – 10 mln l
monetebi nominaluri RirebulebiT – 5 mln l
debeti – 0101 banknotebi sacavSi – 10 mln l

debeti – 0102 monetebi sacavSi – 5 mln l
krediti – 0999 teqnikuri angariSi – 15 mln l
3. erovnuli bankis mier mimoqcevaSi fulis emisia – 15 mln l.
debeti – 1002 erovnuli bankis salaro – 15 mln l

krediti – 3001 valdebuleba mimoqcevaSi gaSvebul
banknotebze - 10 mln l
krediti – 3002 valdebuleba mimoqcevaSi gaSvebul
monetebze - 5 mln l
maSasadame, erovnulma bankma aRricxavSi aRiara upirobo finansuri

valdebuleba, qveynis ekonomika uzrunvelyos gamocxadebuli fulis
masiT, romelic ukve mis salaroSi imyofeba, rogorc fuladi aqtivi.
imavdroulad gakeTdeba gatareba balansgareSe angariSebSi:
debeti – 0999 teqnikuri angariSi – 15 mln l

krediti – 0101 banknotebi sacavSi – 10 mln l
krediti – 0102 monetebi sacavSi – 5 mln l
garkveuli drois Semdeg, mimoqcevidan amoiReba fulis iseTi

banknotebi da monetebi, romlebic dadgenili normativebis Sesabamisad
uvargisia Semdgomi gamoyenebisaTvis.
35
uvargisi faseulobis gasanadgureblad gatanis nebarTvas iZleva

erovnuli bankis prezidenti an viceprezidenti, erovnuli bankis sakaso
operaciebisa da naRdi fulis mimoqcevis sammarTvelos ufrosis
Suamdgomlobis safuZvelze.
Uuvargisi fulis ganadgureba xdeba erovnuli bankis fasiani
qaRaldebis ganadgurebis saamqroSi, mxolod maTi sakontrolo
gadaTvlis Semdeg. saWiroa Semdegi etapebis gavla:
 sakontrolod gadaTvlili faseulobis sacavidan gacema;
 faseulobis imavdrouli daxvreta;
 daxvretili banknotebis ganadgurebis saamqromde inkasireba
 daxvretili banknotebis ganadgureba
yvela zemoT CamoTvlil operacias Sesabamisi jgufebi asruleben,

romlebic iqmneba fulis ganadgurebis sagangebo komisiis mier. am
jgufebSi agreTve mowveuli arian warmomadgenlebi erovnuli bankis
Sida auditoruli samsaxuridan da uSiSroebisa da informaciis dacvis
sammarTvelodan.
mimoqcevidan amoRebuli faseulobis ganadgurebis mTeli procesis
dasrulebis Semdeg dgeba krebsiTi aqti or egzempliarad. mis pirvel
pirs amowmebs komisiis mdivani jgufis ufrosebTan erTad da gadascems
sakaso operaciebis naRdi fulis mimoqcevis sammarTvelos. xolo
erovnuli bankis vice-prezidentis mier damtkicebis Semdeg erTi
egzempliari, dadgenili wesiT inaxeba uvadod. Mmeore egzempliari rCeba
sakaso centris sabuTebSi.
mimoqcevidan uvargisi fulis amoReba aRiricxeba nominaluri
RirebulebiT:
a). debeti – 1007 – mimoqcevidan amosaRebi banknotebi da monetebi

krediti _ 1002 erovnuli bankis salaro
b). paralelurad gamoiyeneba balansgareSe angariSebi:
debeti – 0104 gasanadgureblad gadacemuli banknotebi

krediti – 0999 teqnikuri angariSi (vinaidan ar arsebobs
sxva paraleluri angariSi)
mimoqcevidan amoRebuli uvargisi fulis ganadgurebac aseve ori

gatarebiT aRiricxeba - sabalanso da balansgareSe angariSebze:
a). debeti – 3001 valdebuleba mimoqcevaSi gaSvebul banknotebze

debeti – 3002 valdebuleba mimoqcevaSi gaSvebul monetebze
krediti – 1007 mimoqcevidan amosaRebi banknotebi da monetebi
b). debeti – 0999 teqnikuri angariSi

krediti – 0104 gasanadgureblad gadacemuli banknotebi
36
2.7. ucxouri valutis yidva-gayidvis

Ooperaciebis aRricxva
sabanko operaciebis SemadgenlobaSi erT-erTi mniSvnelovani adgili
uWiravs savaluto operaciebs ucxouri valutis yidva-gayidvis saxiT.
savaluto operaciebs safuZvlad udevs saerTaSoriso vaWroba, rac
dakavSirebulia aqtivebis konvertirebasTan erTi valutidan meoreSi.
savaluto operaciebs ekuTvnis:
 klientebis savaluto angariSsworebebis warmoeba;
 sakorespodento urTierTobebi adgilobriv da sazRvargareTul
bankebs Soris;
 eqsport-importTan dakavSirebuli saerTaSoriso angariSsworeba;
 ucxouri valutis yidva-gayidva Sida bazarze;
 savaluto saxsrebis mozidva da ganTavseba qveynis SigniT da sxva.
ucxouri valutis yidva-gayidva SeiZleba moxdes naRdi

angariSsworebiT an vadiani garigebebis safuZvelze. vadian garigebebs
ekuTvnis: forvarduli, fiuCersuli, ofcionebi da `svop” garigebebi.
forvarduli garigebiT valutis gamyidveli iRebs valdebulebas, ori
samuSao dRis Semdeg miyidos valuta myidvels momavalSi, garigebis
dros arsebuli fasiT.
fiuCersuli kontraqti forvardis msgavsia, oRond sabirJo
kontraqtia. Mmisi pirobebi standartulia da mas birJa adgens, amitom
ufro likviduria. Mmas TiTqmis ara aqvs Seusruleblobis riski, radgan
xSirad TviT birJebi gamodian kontraqtis mopirdapire mxares.
ofcionebi aris valutis yidva-gayidvis piroba SeTanxmebuli
SeRavaTiani pirobebiT. amasTan, myidvels ufleba aqvs Secvalos
pirobebi.
svop garigebebi ideba sadepozito operaciebis mimarT. erovnuli
valutis gacvla xdeba ucxour valutaze im pirobiT, Tu garkveuli
drois Semdeg moxdeba Sebrunebuli operacia.
spoturi operaciebi ar miekuTvneba vadian garigebebs. igi aris
SeTanxmeba valutis yidva-gayidvaze, romelic unda Sesruldes or
samuSao dReSi, mimdinare sabazro pirobebiT.
ucxouri valutis yidva-gayidvis dros komerciul bankebSi
warmoiqmneba moTxovnebi da valdebulebebi, romelTa Tanafardobas
savaluto pozicias uwodeben. savaluto pozicia SeiZleba iyos Ria an
daxuruli.
daxuruli savaluto pozicia aris pozicia calkeuli saxis ucxour
valutaSi, romelSic moTxovnebi (aqtivebi) da valdebulebebi erTmaneTs
emTxveva.
Ria savaluto poziciis dros calkeuli ucxouri valutis mixedviT
aqtivebi da valdebulebebi erTmaneTs ar emTxveva. Ria savaluto pozicia
SeiZleba iyos grZeli an mokle.
grZeli Ria savaluto pozicia aris iseTi pozicia, roca mocemuli
saxis ucxour valutaSi bankis moTxovnebi aRemateba valdebulebebs.
mokle Ria savaluto pozicia aris pozicia, roca mocemuli saxis
ucxour valutaSi bankis moTxovnebi naklebia valdebulebebze.
37
ucxouri valutis moZraobis aRricxvisaTvis bankebSi salaros

angariSi ixsneba ucxour valutaSi (1013) valutis saxeebis mixedviT cal-
calke. sxvadasxva valutis yidva-gayidvis operaciebis aRricxvisaTvis
damatebiT gamoiyeneba aqtiur-pasiuri, teqnikuri xasiaTis Semdegi
buRaltruli angariSebi:
 2611 - `savaluto pozicia” – romelic ixsneba ucxour valutaSi,
valutis saxeebis mixedviT cal-calke.
 2601 - `savaluto poziciis kontrfasi”, romelic ixsneba mxolod
larebSi yoveli saxis ucxouri valutisaTvis.
K`kontrfasis” 2601 - angariSze aRricxuli Tanxebi warmoadgens
ucxouri valutis fass, gamoxatuls erovnul valutaSi. Aam angariSebis
naSTebis Tanafardoba asaxavs Tanafardobas erovnul da ucxouri
valutis kursebs Soris. amitom, kontrfasis 2601 - angariSs gaexsneba
piradi (kerZo) angariSebi sxvadasxva saxis valutis kontrfasis
aRricxvisaTvis. A am angariSze asaxuli Tanxebi warmoadgens:
 2611 angariSis Tanxebis kontrfass, romelic
gamoangariSebulia gacvlis oficialuri kursis Sesabamisad;
 savaluto poziciis gadafasebis Sedegebs kursis Secvlis
Sesabamisad.
savaluto poziciis – 2611 – angariSi gamoiyeneba kontr
CanawerebisaTvis iseTi operaciebis aRricxvisas, romlebic keTdeba
ucxouri valutiT, da roca am gatarebebisaTvis, konkretuli valutis
balansSi ar aris realuri kontrangariSebi, e.i. gacvlis operaciebis
ucxour valutaSi Sesrulebis dros, rogoricaa: ucxouri valutis
yidav-gayidva; ucxouri valutiT denominirebuli da sxva valutiT
avansirebadi fasiani qaRaldebis yidva an gayidva; sesxebis gacema
klientebisaTvis, romelTac surT saxsrebis konvertireba sxva saxeobis
valutiT, an klients ara aqvs mimdinare angariSi ucxouri valutiT da
a.S.
savaluto poziciis angariSis debetis naSTi niSnavs mokle Ria
savaluto pozicias, xolo, kreditis naSTi niSnavs, grZel Ria savaluto
pozicias. es angariSi gamoyenebuli unda iqnes ucxo valutaSi Sedgenil
balansebSi. krebsiT balansSi mocemuli angariSi unda dasaldovdes
savaluto poziciis kontrfasis (2601) angariSebTan. dasaldovebis Sedegi
yovelTvis nulis toli unda iyos.
Uucxouri valutiT operaciebis aRricxvisaTvis balansis yvela
angariSi gaixsneba angariSTa gegmis Tanaxmad, rogorc larSi, ise
TiToeuli saxis ucxour valutaSi, romliTac banki muSaobs. oRond,
ucxour valutaSi ganxorcilebul operacebTan dakavSirebuli yvela
Semosavali da xarji unda aRiricxos mxolod maTi ekvivalenti larebiT.
maSasadame, mogebisa da zaralis angariSebi ar SeiZleba dadenominirdes
(aisaxos) ucxouri valutiT.
analizur aRricxvaSi 2611 sabalanso angariSze gaixsneba piradi
(analizuri) angariSebi valutis saxeebis mixedviT. Sesabamisad ixsneba
kontrfasis 2601 sabalanso angariSis piradi angariSebi calkeuli saxis
valutisaTvis.
Aamrigad, savaluto poziciisa da savaluto poziciis kontrfasis
angariSebi gamoiyeneba iseTi operaciebis aRricxvis dros, roca aqtivebis
an pasivebis yidva an gayidva denominirebulia erTi valutiT da
gadaixdeba meore valutiT. nebismier SemTxvevaSi, kontrfasis 2601
38
angariSze gatarebuli Tanxebi yovelTvis asaxavs savaluto poziciis

2611 angariSebiT gatarebuli Tanxebis ekvivalents, romlebic
gamoangariSebulia oficialuri kursiT.
bankma yoveldRiurad unda gadaafasos savaluto poziciis angariSebi
mocemuli TariRisaTvis dafiqsirebuli opicialuri kursis Sesabamisad,
Tu igi dRis bolos Seicvala.
G gadafasebis Sedegebi aisaxeba kontrfasis 2601 angariSisa da
mogeba/zaralis angariSis korespodenciiT. Ees SesaZleblobas iZleva
yoveli saangariSgebo periodis bolos gamoangariSebuli iqnes
caklkeuli savaluto pozicebis mixedviT miRebuli mogeba an zarali.
Bbankis krebsiTi balansis momzadebisas, calkeuli savaluto
angariSebis naSTebi gadayvanili unda iqnes larSi, mimdinare
oficialuri kursis Sesabamisad da moxdes maTi konsolidacia (SeerTeba,
Sekreba). Aam dros savaluto poziciisa da savaluto poziciis
kontrfasis yvela angariSi erTmaneTs Soris unda dasaldovdes. Tu
savaluto operaciebis buRaltruli aRricxvis procedurebi sworad
warimarTeba, aRniSnuli angariSebis dasaldovebis Sedegi nuls udris.
ar unda dagvaviwydes, rom dasaldovebis (gadaxurvis) procedura
xorcieldeba mxolod bankis krebsiTi (jamuri) balansis doneze.
sabanko operacia roca iwvevs ucxouri valutiT denominirebuli
aqtivebis gazrdas da larebSi aqtivebis Semcirebas, maSin unda
dadebetdes fuladi saxsrebis Sesabamisi angariSi ucxouri valutiT da
dakreditdes angariSi 2611 `savaluto pozicia”. imavdroulad unda
dakreditdes fuladi saxsrebis angariSi larebSi da dadebetdes
kontrfasis 2601 angariSi.
ganvixiloT sailustracio magaliTebi:
1. davuSvaT, 100 larad Sesyidulia 80 dolari

am operaciaze unda Sedges ori buRaltruli muxli:
a). dolaris Semosvlis aRiareba
debeti – 1013 dolaris salaro 80 $
krediti _ 2611 savaluto pozicia dolarSi 80 $
b). Sesabamisi laris gasvla salarodan – 100 l

debeti – 2601 savaluto poziciis kontrfasi - 100 l
krediti – 1003 laris salaro - 100 l
2. axla davuSvaT, rom ramdenime dReSi, 80 dolari gaiyida 110 larad

am operaciis aRsaricxavad, kvlav ori buRaltruli muxlia saWiro:
a). laris Semosvla

debeti – 1003 laris salaro - 110 l
krediti – 2601 savaluto poziciis kontrfasi – 110 l
b} dolaris gasvla
debeti – 2611 savaluto pozicia dolarSi - 80 $
krediti – 1013 salaro dolarSi - 80 $
3. ucxouri valutis yidva-gayidvidan miRebuli finansuri Sedegi - mogeba an zarali

gamovlindeba `kontrfasis” angariSze da aRiricxeba:
debeti – 2601 savaluto poziciis kontrfasi - 10 l

krediti – 6604 Semosavali ucxouri valutis
operaciebTan dakavSirebiT - 10 l
39
Tu winaswar daideba xelSekruleba ucxouri valutis yidva-gayidvis

Sesaxeb, jer aRricxva moxdeba balansgareSe angariSebze, rogoricaa:
 0306 forvarduli savaluto operaciebi
 0305 naRd valutasTan dakavSirebuli operaciebi
 0401 balansgareSe angariSgebis savaluto poziciis paraleluri
Rirebuleba
 0402 balansgareSe angariSebis savaluto pozicia
Ees angariSebi aqtiur-pasiuri angariSebia da gamoiyeneba ucxouri
valutis an laris aRsaricxavad, romelic gaiyida forvarduli (an
fiuCersuli) savaluto kontraqtebiT.
magaliTad, dadebulia forvarduli SeTanxmeba, rom garkveuli drois
Semdeg banki Seisyidis 2000 dolars 3000 larad.
a). debeti – 0305 naRd valutasTan dakavSirebuli operaciebi – 3000 l

krediti – 0401 paraleluri Rirebuleba – 3000 l
b). debeti – balansgareSe angariSebis savaluto pozicia – 2000 $
krediti – 0306 forvarduli savaluto operaciebi – 2000 $
kontraqtis Sesrulebis Semdeg moxdeba Sebrunebuli gatareba amave

balansgareSe angariSebSi. xolo sabalanso angariSebSi aRricxva
moxdeba zemoT ganxiluli magaliTis msgavsad.
kiTxvebi TviTSemowmebisaTvis:
1. rogor aRiricxeba bankis salaroSi fizikuri piris mier naRdi

fulis Setana;
2. rogor aRiricxeba depozitze fulis Setana da gatana;
3. rogor aRiricxeba kvanZgareTaA salaroebSi fulis gagzavna;
4. rogor aRiricxeba bankomatebis fuliT gamagreba;
5. rogor aRiricxeba erovnuli bankis mier fulis emisia;
6. rogor aRiricxeba mimoqcevidan uvargisi fulis amoReba;
7. rogor aRiricxeba uvargisi fulis ganadgureba erovnuli bankis
mier;
8. ra mizniT gamoiyeneba angariSi 2601 _ `savaluto poziciis
kontrfasi”;
9. ra mizniT gamoiyeneba angariSi 2611 _ `savaluto pozicia” ;
10. rogor aRiricxeba dolaris Sesyidva lariT;
11. rogor aRiricxeba evros Sesyidva dolariT.
40
Tavi 3. bankis saangariSsworebo
operaciebis aRricxva
mocemul TavSi ganxiluli iqneba Semdegi sakiTxebi:

 operaciebis aRricxva bankis sakorespodento angariSebze;
 komerciuli bankebis savaldebulo rezervebi erovnul bankSi da
misi aRricxva;
 operaciebis aRricxva klientTa mimdinare angariSebze;
 operaciebis aRricxva sadepozito angariSebze;
 bankTaSorisi operaciebis aRricxva;
 CekebiT angariSsworebis aRricxva.
3.1. Ooperaciebis aRricxva bankis sakorespodento

angariSze
angariSsworeba niSnavs organizaciebs Soris momxdari operaciebis

Sesabamisad fuladi saxsrebis miReba-gadaricxvas sabanko
dawesebulebebis meSveobiT.
cnobilia angariSsworebis ori forma: naRdi da unaRdo. naRdi
angariSworebis dros xelze moZraobs naRdi fuli da xorcieldeba
salaroebis meSveobiT. unaRdo angariSsworeba ki xorciledeba
sagadaxdo sabuTebiT, naRdi fulis gamoyenebis gareSe.
saangariSsworebo operaciebis ganxorcielebisa da klientTa
Tavisufali saxsrebis SenaxvisaTvis, komerciuli bankebi valdebulni
arian erovnul bankSi gaxsnan sakorespodento angariSi. igi unaRdo
angariSsworebisaTvis gamoiyeneba.
komerciuli bankebis saangariSsworebo operaciebs miekuTvneba
Tanxebis gadaricxva klientebis miTiTebebisa da davalebebis safuZvelze
maTi davalianebebis dasafaravad, sabiujeto davalianebebis dasafaravad,
sapensio da sxva fondebSi gadaricxvebisaTvis, myidvelebisagan miRebuli
Tanxebis Caricxva da ase Semdeg. Ggarda amisa, komerciuli banki,
warmoadgens ra iuridiul pirs, angariSsworebas awarmoebs sakuTari
sameurneo saqmianobis moTxovnebis Sesabamisad.
sakorespodento angariSi erovnul bankSi ixsneba erovnul (1052) da
ucxour valutaSi (1062). es buRaltruli angariSebi komerciuli
bankisTvis aqtiuri angariSebia, erovnuli bankisaTvis ki pasiuri.
sakorespodento angariSidan bankebi unaRdo angariSsworebas
axorcieleben qveynis mTel teritoriaze.
41
unaRdo angariSsworebis dros gamoiyeneba Semdegi sagadaxdo sabuTebi:

sagadaxdo davaleba, sainkaso davaleba, plastikuri baraTi,
saangariSsworebo Ceki, akreditivi, Tamasuqi.
sagadaxdo davaleba aris klientis gankarguleba misi momsaxure
bankisadmi Tanxis gadaricxvaze. sagadaxdo davaleba klientis mier
SeiZleba banks waredginos qaRaldze Sesrulebuli an eleqtronuli
saxiT anu qaRaldis dokumentis gareSe, rogoricaa teqnologiuri
produqtebi internet bankis da banki-klientis meSveobiT.
sagadaxdo davaleba ZalaSia maTi gamoweridan aTi dRis ganmavlobaSi
(gamoweris dRis CauTvlelad). sagadaxdo davalebebi miiReba klientis
angariSze fuladi saxsrebis arsebobis SemTxvevaSi (garda sabiujeto
gadaricxvebisa). saoperacio dRis ganmavlobaSi Semosuli sagadaxdo
davalebebiT gadaricxvebi klientis angariSidan warmoebs imave
saoperacio dRis bolomde. kompiuterul programaSi sagadaxdo
davalebis asaxvis sizustis Semowmebis Semdeg, mas eZleva
`dadasturebulis~ statusi.
Tavis mxriv, gadaricxvebi iyofa Siga da gare gadaricxvebad. Siga anu
bankis sistemis SigniT gadaricxvis SemTxvevaSi, roca kompaniebs erT
bankSi aqvT angariSebi gaxsnili, sabuTis dadasturebisTanave Sesabamisi
Tanxa avtomaturad aisaxeba mimRebis angariSze.
bankis sistemis gareT gadaricxvis SemTxvevaSi saoperacio dRis
kompiuterul programaSi dadasturebuli yvela sagadaxdo davalebis
safuZvelze komerciuli bankis kliringis samsaxuri aformebs e.w.
`gasagzavni sabuTebis porcias~ da erovnul bankTan angariSworebis
specialuri sistemis meSveobiT gadaugzavnis erovnul banks. Tavis
mxriv, erovnul bankSi xdeba miRebuli informaciis damuSaveba da
Sesabamisi mimRebi bankebisaTvis Tanxebis Caricxva. erovnuli
bankisaTvis gadaricxvebis masalebis miwodebis bolo vadaa saoperacio
dRis saRamos xuTi saaTi. amitom, komerciuli bankis kliringis
samsaxurma unda uzrunvelyos saRamos oTxis naxevramde dadasturebuli
dokumentebis gadagzavna erovnul bankSi.
klients ufleba aqvs gaauqmos mis mier bankisTvis micemuli davaleba
gadaricxvis Sesaxeb, magram im SemTxvevaSi, Tu gadaricxva ar aris
Sesrulebuli erovnuli bankis mier da Tu, gadaricxva Sesrulebulia,
magram jer ar aris Caricxuli mimRebis angariSze mimRebis momsaxure
bankis mier.
gadaricxvebi SeiZleba moxdes winaswari davalebebis safuZvelze
klientsa da komerciul banks Soris arsebuli specialuri
xelSekrulebis Sesabamisad, gansazRvruli periodulobiT. aseT
SemTxvevaSi, TiToeul gadaricxvaze gadaxdis davalebebis warmodgena
saWiro aRaraa.
gadaricxvebi bankma SeiZleba ganaxorcielos disketiT. igi gamoiyeneba
bankis klienti organizaciis mier TanamSromelTa angariSebze
xelfasebis Casaricxad. organizacia komerciul bankSi waradgens
specialur disketas, romelSic Cawerilia TanamSromelTa angariSebisa
da saxelfaso Tanxebis reestri, romlis safuZvelzec specialuri
kompiuteruli programuli modulis safuZvelze xorciledeba
gadaricxvebi.
ucxour valutaSi gadaricxvebis Sesrulebisas, bankis mier damatebiT
gaiTvaliswineba Semdegi Taviseburebebi:
42
a. rogorc wesi saqarTvelos teritorieze akraZalulia ucxouri

valutiT angariSsworeba Sesrulebuli samuSaoebis, gaweuli
momsaxureobis, miwodebuli saqonlis Rirebulebis da sxvaTa mixedviT.
dasaSvebia mxolod fizikur pirebs Soris fuladi saxsrebis gadagzavna
piradi daniSnulebiT (fuladi gzavnilebi);
b. qveynis gareT savaluto gadaricxvebis SesrulebisaTvis
aucilebelia sagadaxdo davalebasTan erTad banks waredginos
xelSekruleba da invoisi.
sainkaso davaleba aris bankisadmi micemuli davaleba klientis
angariSidan Tanxebis uaqcepto wesiT (klientis Tanxmobis gareSe)
upirobo Camoweraze. magaliTad, erovnuli bankis, sagadasaxadosa da
sabaJo samsaxurebis an sasamarTlos davalebiT. sainkaso davalebis
srulad Sesrulebamde inkasos operaciebis garda sxva operaciebis
Sesruleba ar daiSveba. pirvel rigSi erovnuli bankis sainkaso davaleba
unda Sesruldes. Semdeg sruldeba sagadasaxado da sabaJo organoebis
davalebebi. komerciul bankSi Semosuli sainkaso davaleba Seitaneba
inkasos modulSi maTi miRebisTanave, valutis saxeebis mixedviT.
klientis angariSebi iblokeba da sainkaso davalianebis dafarvamde sxva
gadaricxvebi ar ganxorcieldeba. inkaso vrceldeba yvela angariSze,
rac ki gaxsnili eqneba klients mocemul bankSi (sabaraTe, sadepozito,
saxelfaso). sainkaso davalebiT Tanxis Camowera klientis angariSidan
xorcieldeba sainkaso dokumentis miRebidan ara ugvianes, meore dRis
saRamos xuTis naxevramde.
inkasos modulSi registrirebuli TiToeuli sainkaso davalebis
Tanxa aisaxeba balansgareSe angariSze, romelic avtomaturad ixsneba
TiToeul klientze. es angariSi inkasos Tanxis dafarvis Sesabamisad
ixureba.
angariSsworebis bolo etapia gadaricxva anu fulis mimRebis sabanko
angariSze Tanxebis asaxva (Caricxva). komerciuli bankis sakorespodento
angariSidan fulis gadaricxvas axdens erovnuli banki da mimRebis
angariSebze erovnuli bankidan ganxorcilebul Caricxvebze
informacias iRebs komerciuli bankis kliringis samsaxuri. Caricxvebi
muSavdeba mimRebi organizaciis nomrisa da dasaxelebis mixedviT.
Caricxvis dokumentebi udardeba bankis monacemebs. Tu moxda raime
Seusabamoba, maSin igi `gaurkveveli Tanxebis~ angariSze gadaitaneba.
komerciuli bankebis sakorespodento angariSze agreTve xdeba
sxvadasxa organizaciebis angariSebidan Tanxebis gadmoricxva.
erovnul bankSi, sakorespodento angariSebze ganTavsebuli Tanxebi
komerciuli bankisaTvis, SeiZleba SevadaroT `depozits moTxovnamde~.
misi moTxovna SeiZleba nebismier dros da Sesruleba savaldebuloa
erTi samuSao dRis ganmavlobaSi. amasTan,E erovnuli banki periodulad
komerciul bankebs ugzavnis àmonawers~ maTi sakorespodento
angariSidan. amonawerSi naCvenebi sakorespodento angariSis kreditis
naSTi niSnavs komerciuli bankis moTxovnas erovnuli bankis mimarT. anu
es naSTi komerciuli bankebis aRricxvaSi, sakorespodento angariSis
debetSi aisaxeba.
amrigad, komerciuli bankebis sakorespodento angariSze operaciebs
axorcielebs erovnuli banki komerciuli bankis miTiTebebis safuZvelze.
ZiriTadi operaciebi Semdegnairad aRiricxeba.
43
1. romelime saministros mier Tanxis Caricxva Tavis mimdinare

angariSze:
debeti – 1052 sakorespodento angariSi
krediti _ 3301-3306 saministros mimdinare angariSebi
2. klientis davalebiT fuladi Tanxebis gadaricxva mimdinare
angariSidan:
debeti – 3601-3608 klientebis mimdinare angariSebi
krediti – 1052 sakorespodento angariSi
3. klientma mimdinare angariSebze Caricxa ucxouri valuta
debeti – 1062 savaluto sakorespodento angariSi
krediti – 3611-3618 mimdinare angariSebi ucxour valutaSi
komerciul bankSi erovnuli bankidan mosuli amonaweris Sedarebis

Sedegad Tu aRmoCnda iseTi sxvaoba, rom komerciul banks gaaCnia
moTxovna misaReb Tanxebze, maSin Sedgeba Semdegi buRaltruli muxli:
debeti – 2502 moTxovna gaurkvevel Tanxebze
Tanxebis miRebis SemTxvevaSi gakeTdeba Sebrunebuli gatareba.
Tuki, Sedarebis Sedegad, piriqiT, komerciul banks gauCndeba
valdebuleba gadasaxdel Tanxebze, anu erovnul bankis amonawerSi
dafiqsirebuli sakorespodento angariSis naSTi metia komerciul bankSi
asaxul naSTze, maSin Sedgeba Semdegi buRaltruli gatareba:
D debeti – 1052 sakorespodento angariSi

krediti – 4502 valdebuleba gaurkvevel Tanxebze
sakorespodento angariSze erovnuli bankis momsaxurebisaTvis

gadaxdili sakomisios Camowera:
debeti – sakomisio xarjebi
krediti – sakorespodento angariSi
akreditivi aris angariSsworebis iseTi forma, rodesac myidvelis

davalebiT komerciuli banki iRebs valdebulebas gamyidvels gadauxados
winaswargansazRvruli Tanxa, garkveul vadaSi, saTanado sabuTebis
wardgenis Semdeg.
akreditivi SeiZleba gamoyenebul iqnes rogorc saerTaSoriso ise
qveynis SigniT angariSsworebis dros. roca gamyidveli kompania ar
icnobs myidvel kompanias da ver endoba mas gadaxisunarianobis sferoSi,
gamyidveli Txovs myidvelis momsaxure banks man saqonlis mimwodebeli
kompaniis saxelze winaswar dajavSnos Tanxa specialur angariSze –
akreditivze. gaixsneba ra akreditivi, anu banki iRebs valdebulebas, rom
gaanaRdebs myidvelis davalianebas, gamyidveli kompania gaagzavnis
saqonels myidvelTan, romlis damadasturebel dokumentebs waradgens
bankSi, kuTvnili Tanxis misaRebad. bolos, myidveli kompania, saqonlis
momwodeblis nacvlad, Tavis momsaxure banks uxdis davalianebis Tanxas.
praqtikaSi, akrediti SeiZleba iyos dauyovnebeli ganaRdebis pirobiT,
roca ganaRdeba bankis mier xdeba dauyovnebliv, rogorc ki gamyidveli
kompaniis mier saqonlis gagzavnis sabuTebi moTxovnebs Seesabameba;
ganvadebiT gadaxdiT – roca myidvelisa da gamyidvelis xelSekruleba am
pirobas iTvaliswinebs; sarezervo xasiaTis – roca banki saWiro Tanxas
gaamzadebs anu dajavSnis gamyidvelisaTvis, akreditivis specialur
angariSze da transferabeluri – gamoiyeneba satranzito vaWrobaSi da
44
banki `Suamavlis~ saxiT gamodis, romelsac ufleba eZleva yidva-gayidvis

kontraqtebiT warmoebuli tranzaqcia daafinansos.
magaliTi:
1. bankis mier garantiis gacema 77000 laris akreditivis ganaRdebaze
debeti – 0502 – klientis valdebuleba (bankisTvis aqtiuri angariSia

da niSnavs bankis moTxovnas klientis mimarT
raTa Semdeg es fuli ukan daubrunos)
krediti _ 0301 – aRebuli formaluri valdebulebebi (pasiuri
angariSia da mocemul SemTxvevaSi niSnavs bankis
valdebulebas saqonlis mimwodebeli organizaciis
mimarT, akreditivis Tanxis ganaRdebaze)
2. akreditivis dafarva bankis mier an saxsrebis gadaricxva sxva
bankSi akreditivis mizniT Tanxebis deponirebisaTvis:
debeti – 2585 depozitebi akreditivis mixedviT (moTxovnebi):

krediti – 1052 sakorespodento angariSi an klientis
mimdinare angariSebi
3. fulis ukan dabruneba (anu Tanxis dafarva myidvelis mier):
debeti – 1052 sakorespodento angariSi an klientis mimdinare angariSebi

krediti – 2585 depozitebi akreditivis mixedviT
paralelurad daixureba balansgareSe angariSebi
debeti – 0301 aRebuli formaluri valdebulebebi

krediti – 0502 klientis valdebuleba
bolo wlebSi gavrcelda klientebTan unaRdo angariSsworebis

Tanamedrove formebi, rogoricaa: plastikuri baraTebi, banki-klienti,
telefonbankingi.
plastikuri sabanko baraTebi gankuTvnilia bankis klienti
organizaciebis warmomadgenlobiTi, samivlinebo da sxva xarjebis
dasafaravad. igi saSualebas iZleva kompaniis sabaraTe angariSze
ricxuli Tanxebi gamoyenebul iqnes sxvadasxva garigebebis
uzrunvelsayofad msoflios nebismieri valutiT. agreTve, organizaciis
TanamSromlebs SeuZliaT bankomatebidan aiRon TavianTi xelfasi
msoflios nebismier kuTxeSi, rac maTze naRdi fulis gacemis da
valutis gayidvis xarjebs amcirebs. iZleva drois did ekonomias.
baraTiT SeiZleba internetiT angariSsworeba da didi odenobiT Tanxis
gatana. bankomatidan Tanxis gatanis dRiuri limitia 5000 lari.
`banki-klientis~ meSveobiT SeiZleba distanciuri momsaxureba ofisidan
da saxlidan gausvlelad. am sistemiT SeiZleba Tanxebis gadaricxva
saqrTvelos nebismier adgilze da ucxouri valutis gadaricxva mTel
msoflioSi. SesaZlebelia sakonvertacio operaciebis ganxorcileba;
bankSi sxvadasxva testuri Setyobinebis gagzavna; angariSebis brunvisa
da naSTebis gacnoba nebismieri periodisaTvis, nebismier valutaSi;
nebismier operaciasTan xelmisawvdomoba da a.S. amasTan daculia
klientis informaciis konfidencialoba usafrTxoebis saTanado
kompiuteruli programebiT.
45
telefonbankingi agreTve distanciuri momsaxurebis saxea, roca

telefonis meSveobiT SeiZleba nebismieri operaciis ganxorcieleba. am
sistemis meSveobiT klients SeuZlia 24 saaTis ganmavlobaSi, nebismier
dros, gaigos informacia Tavisi angariSebis naSTebze, savaluto
kursebze da sxva sainformacio gancxadebebze. Sedegad, klients SeuZlia
operatiulad da ganuwyvetliv akontrolos Tavisi angariSebi.
3.2. komerciuli bankebis savaldebulo rezervebi

erovnul bankSi da misi aRricxva
sakorespodento angariSis garda komerciulma bankebma erovnul

bankSi unda gaxsnan savaldebulo rezervebis angariSi, romlis
aRricxvis buRaltruli angariSi (1051) aqtiuri angariSia.
savaldebulo rezervebis fondi warmoadgens komerciuli bankebis
moziduli saxsrebis nawils, romelTa deponireba (Senaxva) xdeba
erovnul bankSi. Ees fondi SeiZleba sxvadasxva poziciidan ganvixiloT:
1. komerciuli bankebis moziduli saxsrebis rezervirebuli nawili
erovnul bankSi, warmoadgens mimoqcevaSi arsebuli fuladi masis
regulirebis erT-erT ekonomikur meTods. erovnuli bankis mier
rezervebis normis gadidebiT komerciuli bankebis sakredito
potenciali mcirdeba. xolo, rezervebis normis Semcirebis SemTxvevaSi
komerciuli bankebis gankargulebaSi ufro meti resursebi rCeba maT
mier moziduli resursebidan, riTac izrdeba ekonomikis realuri
seqtorisaTvis kreditebis wardgenis SesaZlebloba;
2. savaldebulo rezervebis fondi warmoadgens komerciuli
bankebis Tavisebur sadazRvevo rezervs klientebis winaSe arsebuli
valdebulebebis drouli dafarvis uzrunvelyofisaTvis, raTa daabrunos
adre moziduli resursebi. es ganpirobebulia imiT, rom am fondSi
deponirebuli Tanxebi ar SeiZleba komerciuli bankis mier gamoyenebul
iqnas sakredito resursebis (anu sesxis gacemis) saxiT;
3. Kkomerciuli bankebis mier moziduli saxsrebis nawilis deponireba
erovnul bankSi, saSualebas qmnis komerciuli bankebi, saWiroebis
mixedviT, dafinansdes erovnuli bankis mier.
komerciuli bankebis savaldebulo rezervebis Seqmna centralur
bankSi, msoflio praqtikaSi iTvleba fulad-sakredito regulirebis
sakmaod mkacr instrumentad, romlis ganmasxvavebel niSnebs warmoadgens
arCeviTobis ararseboba da zemoqmedeba yvela bankis likvidurobaze.
saqarTveloSi amJamad erovnuli bankis mier dakanonebulia
savaldebulo rezervebis minimaluri normebi:
1. erovnuli valutiT moziduli saxsrebisaTvis 10%;
2. ucxouri valutiT moziduli saxsrebisaTvis 15%, garda narCeni
vadianobis mixedviT ucxouri valutiT 365 dRidan 730 dRemde
vadianobis nasesxebi saxsrebisa, romlis minimaluri sarezervo
normaa 5%.
Ees normbi zogjer erovnuli bankis mier icvleba. minimaluri
sarezervo normebis dacva savaldebuloa saqarTveloSi licenzirebuli
yvela komerciuli bankisa da ucxouri bankis filialisaTvis.
winamdebare saxelmZRvaneloSi, amocanebis amoxsnis dros,
46
simartivisaTvis, yovelTvis gamoiyeneba savaldebulo rezervis 10%-iani

norma.
savaldebulo rezervebi gaiangariSeba erovnul da ucxour valutaSi
arsebuli valdebulebebis saSualo naSTidan cal-calke. gaangariSeba
xdeba mTeli ricxvis meTodiT. Tanxa 50 TeTri da meti, mrgvaldeba
erTamde da 50 TeTrze dabla, mxedvelobaSi ar miiReba.
valdebulebebis saSualo naSTi gamoiTvleba yoveli dRis bolos
arsebuli valdebulebebis naSTebis saSualo ariTmetikulis saxiT.
gaangariSebis periods warmoadgens orkviriani intervali, romelic
iwyeba xuTSabaTs da mTavrdeba ori kviris Semdeg oTxSabaTis CaTvliT.
gaangariSebaSi gaiTvaliswineba moziduli valdebulebebis naSTebi
komerciuli bankebis buRaltruli aRricxvis angariSTaA gegmiT
gaTvaliswinebul sabalanso angariSebze, ucxour (3312, 3316, 3361-63, 3412-
18, 3462-68, 3531-32, 3611-18, 3661-68, 3811-13, 4311, 4511-16, 4518, 4519) da erovnul
valutaSi (3302, 3306, 3351-53, 3402-08, 3452-58, 3521-22, 3601-08, 3651-58, 3801-03,
4301, 4501-06, 4508, 4509), garda finansTa saministrosa da adgilobrivi
mmarTvelobis organoebis mimdinare angariSebisa, mTavrobidan miRebuli
sesxebisa, `loro” angariSebisa, rezidenti komerciuli bankebidan
miRebuli sesxebis, erovnuli bankidan miRebuli sesxebis da sagadaxdo
valdebulebebisa. agreTve, ar gaiTvaliswineba erovnul valutaSi 365
dRisa da meti vadiT, ucxour valutaSi 730 dRisa da meti vadiT
nasesxebi saxsrebi.
valdebulebebis saSualo naSTis gaangariSeba xdeba erovnul da
ucxour valutaSi cal-calke. amasTan, aSS dolarisa da evros garda,
sxva ucxour valutaSi moziduli saxsrebis mixedviT gamoTvlili
savaldebulo rezervebi aisaxeba aSS dolaris ekvivalenturi TanxebiT.
komerciuli bankebi valdebulni arian, specialur sarezervo
angariSebze yoveldRiurad iqonion minimaluri rezervi larSi, aSS
dolarSi da evroSi.
Tavdapirvelad, komerciuli banki sarezervo angariSze mTlianad
Seitans damfuZneblebis mier Senatanebs dafuZnebis momentSi, romelzec
Sedgeba Semdegi buRaltruli muxli:
debeti – 1051 savaldebulo rezervebi erovnul bankSi – 15 mln l

krediti – sawesdebo kapitali – 15 mln l
licenziis miRebis Semdeg, Tanxa sarezervo angariSidan mTlianad
gadairicxeba komerciuli bankis sakorespodento angariSze:
debeti – 1052 sakorespodento angariSi – 15 mln l

krediti – 1051 savaldebulo rezervebi erovnul bankSi – 15 m;n l
komerciuli banki daiwyebs ra funqcionirebas, ori kviris

ganmavlobaSi warmoSobili valdebulebebis saSualo naSTebis
safuZvelze gamoiTvleba erovnul bankSi gadasaricxi savaldebulo
rezervis axali sidide. yoveli momdevno ori kviris Semdeg erovnuli
bankis mier xdeba savaldebulo rezervebis koreqtireba komerciuli
bankebis valdebulebebis cvlilebis Sesabamisad.
davuSvaT pirveli ori kviris ganmavlobaSi warmoiSva 20 mln laris
valdebuleba. maSasadame, savaldebulo rezervis sidide iqneba 2 mln l
(20*10%); Semdegi ori kviris ganmavlobaSi Tuki gasaTvaliswinebeli
valdebulebebi gaxdeba 24 mln lari, maSin erovnuli banki moaxdens
47
komerciuli bankis savaldebulo rezervebis koreqtirebas da gazrdis

mas 0,4 mln lariT (12,4 _ 2).
gadaricxvebi sarezervo fondSi aRiricxeba Semdegnairad:
debeti – 1051 savaldebulo rezervebi erovnul bankSi
im SemTxvevaSi, Tuki valdebulebebi Semcirdeba, maSin, savaldebulo

rezervis arsebuli naSTi gadaaWarbebs rezervis savaldebulo minimums
da sxvaobis Tanxas erovnuli banki ukan daubrunebs komerciul banks,
rac komerciuli bankis sakorespodento angariSze Cairicxeba.
komerciulma bankebma, savaldebulo rezervebis specialuri formis
angariSgeba erovnul bankSi unda waradginon yoveli periodis
damTavrebidan xuTi samuSao dRis ganmavlobaSi. romelime komerciuli
bankis droebiTi finansuri siZneleebis SemTxvevaSi, likviduri saxsrebis
mwvave ukmarisobis aRmofxvris mizniT, erovnuli bankis sabanko
zedamxedvelobis departamentis winadadebiT, erovnuli bankis
makroekonomikisa da statistikis departamentis TanxmobiT, erovnuli
bankis monetaruli politikis komitetis mier gansazRvruli vadebiTA da
pirobebiT, erovnuli bankis prezidenti (an vice prezidenti)
uflebamosilia, banki gaaTavisuflos sarezervo moTxovnebis dacvisagan.
komerciuli bankis savaldebuli rezervebis Tanxaze an mis nawilze,
erovnuli banki axdens procentis daricxvas, mis mier dadgenili wesebis
Sesabamisad.
3.3. Ooperaciebis aRricxva klientebis

mimdinare angariSebze
mimdinare (anu klientebis saangariSsworebo) angariSebi iseTi
angariSebia, romelsac iuridiuli da fizikuri pirebi xsnian komerciul
bankebSi, unaRdo angariSsworebisaTvis. mimdinare angariSi ixsneba
rogorc erovnul, ise ucxour valutaSi. sawarmoebma erT komerciul
bankSi mxolod erTi mimdinare angariSi unda gaxsnan.
Mmimdinare angariSebis gasaxsnelad sawarmoebma bankSi unda
waradginon ganacxadi angariSis gaxsnaze, wesdebis asli, registarciis
mowmobis asli, cnoba sagadasaxado kodis Sesaxeb, xelmZRvanlisa da
mTavari buRaltris xelmoweris nimuSebi, damowmebuli notariusis mier.
Mmimdinare angariSis gaxsnis dros banki klientTan aformebs
xelSekrulebas, romliTac ganisazRvreba ormxrivi urTierTobis
pirobebi.Mmimdinare angariSze arsebul Tanxebze SeiZleba bankma klients
ar gadauxados procenti da arc klients gadaaxdevinos procenti,
gaweuli momsaxurebisaTvis.
Mmimdinare angariSi bankma SeiZleba daxuros klientis gancxadebis
safuZvelze an klientis gakotrebis dros, an sami Tvis ganmavlobaSi
angariSze fulis moZraobis ar arsebobis gamo, an erTi bankidan meore
bankSi angariSis gadatanis SemTxvevaSi.
mimdinare angariSis aRmricxveli buRaltruli angariSebi pasiuri
angariSebia. maT, rogorc wesi, aqvT kreditis naSTi. oRond Tu arsebobs
SeTanxmeba komerciul banksa da klients Soris _ overdraftze, maSin
mimdinare angariSze SeiZleba warmoiSvas debetis naSTi. mimdinare
48
angariSis kreditis naSTi bankisTvis valdebulebas niSnavs, xolo

debetis naSTi – moTxovnas klientis mimarT.
overdraftze SeTanxmebis dros banki Tvis bolomde ise anaRdebs
klientis valdebulebebs, rom mis mimdinare angariSze Tanxebis
arsebobas ar amowmebs. Tvis bolo dRes ki xdeba angariSis Semowmeba da
Tu aRmoCnda, rom bankis mier gadaricxuli Tanxebi aRemateba klientis
mimdinare angariSze Semosul Tanxebs, warmoiSveba overdrafti anu
mimdinare angariSis sadebeto naSTi, rac niSnav moTxovnas klientis
mimarT. bankisa da klientis SeTanxmebiT SeiZleba bankis mier winaswar
iyos gansazRvvruli overdraftis limiti. limitis zemoT gamoyenebul
overdraftze banki klientebs ufro maRal procents axdevinebs.
overdrafti maqsimum erT TveSi unda daifaros. SeiZleba SeTanxmebiT
ufro moklevadianic iyos. Ksanam overdrafti ar daifareba, banki
klientis mimdinare angariSidan yvela operaciis ganaRdebas wyvets.
gansakuTrebiT maRali saimedoobis klientebTan bankma SeiZleba
gaaformos SeTanxmeba iseT overdraftzec, romelsac ar eqneba
dadgenili limiti.
Bbankebis buRaltruli aRricxvis angariSTa gegmiT, mimdinare
angariSebi dajgufebulia klientebis sakuTrebis formebis Sesabamisad:
1. saxelmwifo institutebis mimdinare angariSebi erovnul da ucxour
valutaSi (jgufebi: 330-331).
2. saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare
angariSebi erovnul da ucxour valutaSi (jgufebi: 340-341);
3. klientebis mimdinare angariSebi erovnul da ucxour valutaSi
(jgufebi: 360-361).
Ppirvel jgufSi mocemulia saministroebisa da TviTmmarTvelobis
organizaciebis mimdinare angariSebis kodebi (ixileT danarTi).
meore jgufSi mocemulia saqmianobis calkeuli sferos sawarmoebis
angariSTa kodebi. sul saqmianobis rva saxea identificirebuli. am
sawarmoebSi wilis 50%-ze meti saxelmwifos ekuTvnis.
mesame jgufis angariSebi gamoyofilia kerZo seqtoris
sawarmoebisaTvis, romlebic aseve saqmianobis rva saxis mixedviTaa
dajgufebuli.
Ees angariSebi pasiuri angariSebia da asaxavs bankis valdebulbebs
saministroebis, organizaciebis da sxvadasxva klientebis winaSe, maT
mier Semotanil Tanxebze.
saxsrebis Caricxva saministroebis da klientebis mier maT mimdinare
angariSebze, bankSi Semdegnairad aRiricxeba:

krediti – 3301 da sxva valdebulebebi mimdinare angariSebiT
saxsrebis gadaricxva klientebis davalebiT:
debeti – 3301 da sxva valdebulebebi mimdinare angariSebiT

Tvis bolo dRes mimdinare angariSebze overdraftis arsebobis dros,

igi gadaitaneba overdraftis specialur angariSze:
49
debeti – 1809 an 1819 overdrafti mimdinare angariSebze

krediti – mimdinare angariSebi
axali Tvis pirvelive dRes overdraftis Tanxa kvlav gadaitaneba

mimdinare angariSebze, Sebrunebuli gatarebiT.
Tu mimdinare angariSebze arsebobs procentis gadaxdis SeTanxmeba,
maSin Tvis bolos moxdeba gadasaxdeli procentis daricxva, romlis
drosac, erTi mxriv warmoiSoba xarji da meore mxriv – valdebuleba:
debeti _ 8001-8002 procentuli xarjebi mimdinare angariSebis mixedviT

krediti – 4401-02 valdebuleba mimdinare angariSebze
gadasaxdeli procentebis mixedviT
klients roca gaxsnili ara aqvs mimdinare angariSi ucxour valutaSi,

SeuZlia moiTxovos laris konvertacia (gadacvla) dolarze. davuSvaT,
klients, romelsac komerciul bankSi mimdinare angariSi erovnul
valutaSi aqvs gaxsnili, surs 5000 dolari, mimdinare angariSze
arsebuli laris nacvlad. Ggasacvleli kursia 1:1,5. Sedgeba Semdegi
buRaltruli muxlebi:
a). debeti – klientis mimdinare angariSi – 7500 l (5000 * 1,5)

krediti – 2601 kontrfasi _ 7500 l
b). debeti – 2611 savaluto pozica – 5000 $

krediti – 1062 sakorespodento angariSi ucxour valutaSi – 5000 $
am gatarebebis Sinaarsi imaSi mdgomareobs, rom klientis `laris~

mimdinare angariSidan Camoiwera 7500 lari, magram sanacvlod, bankidan
gavida 5000 dolar
3.4. sadepozito operaciebis aRricxva

sadepozito operaciebi warmoadgens bankis pasiuri operaciebis
mniSvnelovan jgufs. depoziti aris fizikuri an iuridiuli piris mier
bankSi Sesanaxad Setanili Tanxa (anabari), garkveuli sargeblis miRebis
pirobiT.
ganasxvaveben vadian da uvado depozitebs (anabrebs).
vadiani depozitidan klients ufleba ara aqvs vadis dadgomamde Tanxa
gaitanos. Aamitom bankebi vadian anabrebze ufro maRal procents
aweseben, vidre uvado anabarze. Bbanks ekisreba valdebuleba vadis
dadgomisas imave valutaSi daabrunos meanabris kuTvnili Tanxa. uvado
anabarze ki klientma Tanxa nebismier dros SeiZleba moiTxovos. banks
SeiZleba gaaCndes miRebuli da gacemuli depozitebi. MmiRebuli
depozitebi bankisTvis valdebulebas warmoadgens, xolo gacemuli
depozitebi – moTxovnas. miRebuli depozitebisaTvis (anabrebisaTvis)
banki xsnis Semnaxvel wignaks rogorc saxelobiTs, aseve warmomdgenze.
sadepozito operaciebis aRsaricxavad gamoyenebuli buRaltruli
angariSebi, mimdinare angariSebis msgavsad, ixsneba erovnul da ucxour
valutaSi cal-calke da amasTan, dajgufebulia sawarmoTa iuridiuli
statusis Sesabamisad:
1. saxelmwifo institutebidan miRebuli depozitebi erovnul da
ucxour valutaSi (335-336 jgufebi);
50
2. saxelmwifo kontrols daqvemdevbarebul sawarmoTa depozitebi

(jgufebi: 345-346);
3. klientebisagan miRebuli depozitebi erovnul da ucxour
valutaSi (jgufebi: 365-366).
Kkomerciul bankSi klientebis mier depozitebis ganTavsebiT anu
depozitze Tanxis SetaniT, bankSi erTi mxriv, warmoiSoba fuladi
saxsrebi da meore mxriv – warmoiSoba vladebulebebi Sesanaxad miRebul
Tanxebze, amitom, miRebuli depozitebis angariSebi pasiuri angariSebia.
klientebis mier depozitebze Tanxis Semoatana, bankSi Semdegnairad
aRiricxeba:
debeti – fuladi saxsrebis angariSebi an mimdinare angariSebi

krediti – miRebuli depozitebi
iuridiul pirebs, uSualod sadepozito angariSze Tanxis Setana

ekrZalebaT. maT, mxolod mimdinare angariSebidan SeiZleba gaxsnan
depozitebi an gadmoricxon Tanxebi sxva bankSi gaxsnili midinare
angariSidan.
sxvadasxva organizaciis an fizikuri piris mier Tanxis gatana
sakuTari depozitebidan, aRiricxeba:
debeti – miRebuli depozitebi erovnul an ucxour valutaSi

krediti – salaro an sakorespodento angariSi erovnul
an ucxour valutaSi
miRebul depozitebze bankebi klientebs uxdian procentis Tanxas.

depozitebze procentis gadaxda xdeba rTuli procentis meTodiT anu
xdeba procentis kapitalizacia manam, sanam klienti mas ar gaitans.
depozitebze gadasaxdeli procentis daricxva aRiricxeba:
debeti – 8051-52; 8061-62;8351-52; 8361-62; saprocento xarjebi

miRebuli depozitebis mixedviT
krediti –4401-03, 4405 valdebuleba gadasaxdel procentebze
sailustracio magaliTi:
davuSvaT, kerZo iuridiulma pirma Egaxsna erTwliani vadiani anabari
da Seitana 30000 lari, wliurad 12%-iani sargebliT. maSin, rTuli
procentis meTodiT, yovelTviuri procentis Tanxa Semdegnairad
gamoiTvleba:
pirvel Tves: 30000 – is 1% = 300 l

meore Tves : 30300 – is 1% = 303 l
mesame Tves: 30603 – is 1% = 306,06 l da ase Semdeg.
uvado anabris (depozitis) SemTxvevaSi, klients uleba aqvs misi

survilis Sesabamisad, Seitanos da gaitanos fuli anabridan. aseT
anabrebze yovelTviurad gadasaxdeli procentis (sargeblis) sidide
ganisazRvreba Tanxis ucvleli da cvalebadi nawilis mixedviT cal-
calke.
saqarTvelos kanonmdeblobiT, depozitebis dRiuri saprocento
sargeblis gamoTvlisaTvis gaiTvaliswineba weliwadis 365 kalendaruli
dRe.
51
uvado depozitze
gadasaxdeli sargebeli = Tanxis ucvleli nawilis sargebels + cvalebadi
nawilis sargebeli.
ucvleli nawilis sargebeli = Tvis ganmavlobaSi dafiqsirebul ucvlel naSTi

* sa-% ganakveTi * Tvis dR raodenoba/365
X * I * D
cvalebadi nawilis sargebeli = ∑ ---------------------- , sadac:
365
X – aris anabarze Setanili an gatanili Tanxa
I – aris wliuri saprocento ganakveTi
D – anabarze Tanxis ganTavsebidan an Tanxis gatanidan Tvis
bolomde darCenili dReebis raodenoba
erT-erTi fizikuri piris anabarze oqtombris TveSi adgili hqonda
Semdeg Canawerebs:
lari
sawyisi naSTi 1 oqtombers 900
Seitana 5 oqtombers 1000
gaitana 10 oqtombers (1100)
Seitana 20 oqrombers 1500
wliuri saprocento ganakveTia: uZrav nawilze 12%

moZrav nawilze 5%
moTxovna: gamoTvlil iqnas oqtombris TveSi dasaricxi procentis Tanxa.
amoxsna:
jer gamoiTvleba naSTebi yoveli operaciis Semdeg:
naSTi
lari
sawyisi naSTi 1 oqtombers 900
Seitana 5 oqtombers 1.000
naSTi 1900
naSTi 800
Seitana 20 oqtombers 1500
naSTi 2300
saboloo naSTi 31.10 1600
Tvis ganmavlobaSi dafiqsirebuli umciresi naSTi iqneba Tanxis

ucvleli anu uZravi nawili. maSasadame, igi 800 laria. oqtomberSi,
rogroc wesi 31 dRea. maSasadame:
800 * 12% * 31/365 = 8,15 lari
moZrav nawilze gasacemi procentis Tanxa Semdegnairad gamoiTvleba:

pirvel rigSi, Tu aRmoCnda, rom dafiqsirebuli umciresi naSTi sawyis
naSTze naklebia, maSin maT Soris sxvaoba moZrav nawils miekuTvneba.
amasTan, miRebulia wesad, rom klientis anabarze procentis daricxva
iwyeba Tanxis Caricxvis dResve. xolo, wydeba Tanxis gatanis dRes.
amdenad, klients procenti ekuTvnis Tanxis Setanis DdRes da aRar
ekuTvnis, Tanxis gatanis dRes.
52
moZrav nawilze kuTvnili procentis Tana =

= (900 _ 800) * 5% * 31/365 + 1000 * 5% * 27/365 _ (1100 * 5% * 22/365) + (1500 * 5% * 12/365)-
- (700 *5% * 6/365) = 0,42 + 3,70 _ 3,31 + 2,47 _ 0,58 = 2,70 lari
maSasadame, mocemul anabarze, oqtomberSi dasaricxi saprocento

xarji sul iqneba 8,15 + 2,70 = 10,85 lari.
Kkomerciulma bankebma SeiZleba sxva bankebSi Tavad Seitanon Tanxebi

depozitebze. maT aRsaricxavad gamoiyeneba angariSebi: 1721-23 _ bankebSi
ganTavsebuli depozitebi erovnuli da 1732-33 - ucxouri valutiT. Ees
angariSebi aqtiuri angariSebia da niSnavs moTxovnas sxva bankis mimarT,
iq ganTavsebul depozitebze. sadepozito operaciebi tardeba
xelSekrulebis pirobebis Sesabamisad da Tuki xelSekrulebiT
ganisazRvra rom bankis mier saxsrebis ganTavseba sxva bankSi ramdenime
dRis Semdeg moxdeba, maSin xelSekrulebaze xelmowerisTanave
gatarebebi gakeTdeba balansgareSe angariSebSi:
Ddebeti – 0999 teqnikuri angariSi

krediti – 0301 aRebuli formaluri valdebulebebi
xelSekrulebis pirobebis Sesrulebis dRes daixureba balansgareSe

angariSebi, Sebrunebuli gatarebiT da operacia aisaxeba sabalanso
angariSebze:
debeti – 1721 – 33, moTxovna bankebSi ganTavsebuli
depozitebiT
krediti – 1052, sakorespodento angariSi
komerciulma bankma agreTve, SeiZleba sxva bankSi Seitanos Tanxebi
specialuri depozitebis saxiT, rogoricaa: depozitebi micemuli
garantiebis, Cekis wignakebis, sabanko baraTebis, akreditivis da sxva
sagadaxdo sabuTebis mixedviT. msgasi operaciebi Sesabamis buRaltrul
angariSebze aRiricxeba depozitebis aRricxvis saerTo meTodikis
Sesabamisad.
qveynis finansur stabilurobas mniSvnelovnad uwyobs xels iseTi
viTareba, roca bankebi meanabreebisaTvis saimedoni arian. amJamad,
saqarTveloSi komerciuli bankebis aqtivebi mTliani Sida produqtis
10%-s Seadgens. ganviTarebul qveynebSi igi 50% da metia. bankis aqtivebSi,
miRebuli anabrebis wilic Zalian dabalia. es imas niSnavs, rom
sazogadoeba jer kidev ar endoba bankebs. (Tumca arsebobs meore
faqtoric, mosaxleobas ara aqvs imdeni Semosavali, rom dagroveba
SesZlos).
bankebis saimedoobis gazrdis mizniT xdeba depozitebis dazRveva.
pirvelad, amerikis SeerTebul StatebSi, didi depresiis Semdeg, roca
qveyana sabanko panikam moicva, 1933 wels, Seiqmna depozitebis dazRvevis
federaluri korporacia (FCDI), romelmac bankebs daavala daezRviaT
maTTan arsebuli moqalaqeTa anabrebi. amis Semdeg, aSS-Si ar Seqmnila
sabanko panika da Camoyalibda stabiluri finansuri sistena, ramac Tavis
mxriv, ekonomikis myar zrdas Seuwyo xeli.
dReisaTvis, anabrebis dazRveva xdeba yvela ganviTarebul qveyanaSi.
Seqmnilia saxelmwifo, kerZo da Sereuli tipis sadazRvevo fondebi,
romelTa kontrols auditis erovnuli palata axorcielebs.
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saqarTveloSi, miRebulia kanoni anabrebis sadazRvevo sistemis Seqmnis

Sesaxeb, Tumca igi aqtiurad jerjerobiT ver muSaobs.
3.5. bankTaSorisi operaciebis aRricxva

komerciuli bankebi, miuxedavad imisa rom konkurentebi arian,
erTmaneTs sesxebs aZleven, erTmaneTTan xsnian sadepozito angariSebs.
amasTan, maT Soris arsebobs sxvadasxva saangariSsworebo urTierTobebi,
klientebis momsaxurebis miznebisaTvis, roca klientebis angariSebi
gaxsnilia sxvadasxva bankSi. Aam mizniT bankebi erTmaneTTan xsnian
sakorespodento angariSebs. Barsebobs bankTa Soris saangariSsworebo
operaciebis aRricxvis ori tipis angariSi: `nostro” da `loro”.
`nostro” angariSi mocemuli bankis sakorespodento angariSia sxva
komerciul bankSi. igi niSnavs moTxovnas sxva bankis mimarT. amitom, misi
aRmricxveli buRaltruli angariSebi aqtiuri angariSebia. Nnostro
angariSi SeiZleba gaixsnas rezident an ararezident komerciul bankSi,
rogor erovnul, ise ucxour valutaSi. Mmisi aRmricxveli angariSebia:
1701-11 - `nostro angariSebi ararezident centralur bankebSi.
am angariSs mxolod erovnuli banki iyenebs.
1702-12 - `nostro” angariSebi ararezident komerciul bankebSi
1703-13 - `nostro” angariSebi rezident komerciul bankebSi
erovnul da ucxour valutaSi
E
`loro” angariSi aris sxva bankis mier gaxsnili sakorespodento
angariSi mocemul komerciul bankSi. igi valdebulebas warmoadgens da
amitom misi aRmricxveli buRaltruli angariSebi pasiuri angariSebia.
ixsneba rogor erovnul, ise ucxour valutaSi.
3501-11 – ararezidenti centraluri bankebis `loro” angariSebi
3502-12 – ararezidenti komerciuli bankebis `loro” angariSebi
3503-13 – rezidenti komerciuli bankebis `loro” angariSebi
Aam angariSebis gaxsnaze, bankebs Soris dadebuli sakorespodento

SeTanxmebiT, ganisazRvreba operaciebis warmoebis wesebi, valutis saxe,
procentis daricxvis wesi, angariSebidan sxva qveyanaSi Tanxebis
gadaricxvis wesi, saxsrebis konversiis wesi, gadaxdis perioduloba,
overdraftis SesaZlebloba, sakomisioebis amoRebis wesi da
pasuxismgebloba saangariSsworebo operaciebis ganxorcielebaze.
`nostro” da `loro” angariSebis gaxsnis mizniT, yvela banki
valdebulia daicvas kanonmdeblobiT dadgenili kontrolis formebi,
raTaA urTierTobebi ar daamyaron iseT bankebTan, romlebic
warmoadgenen fiqtiur bankebs, an imyofebian maRali riskis qveynebsa da
regionebSi. fiqtiuria banki, romelic fizikurad ar aris warmodgenili
im qveyanaSi da im misamarTze, sadac registrirebulia da romelzec
kontroli da zedamxedveloba ar xorcieldeba.
Bbankebma saerTaSoriso sakorespodento urTierTobebis damyarebisas
sajaro wyaroebidan unda moiZion informacia respodenti bankis
reputaciisa da masze ganxorcielebuli zedamxedvelobis xarisxis
Sesaxeb. warmoadgens Tu ara igi monitoringis ganmaxorcielebel pirs,
fulis gaTeTrebisa da terorizmis dafinansebasTan brZolis sakiTxebSi.
54
bankebma respodenti bankisagan unda moiTxovon informacia fulis

gaTeTrebisa da terorizmis dafinansebis winaaRmdeg brZolis sakiTxebSi
maTi saqmianobisa da Sida kontrolis ganxorcielebis Sesaxeb da
Seafason am kontrolis xarisxi.
identifikaciis procesi unda warimarTos ùkanono Semosavlebis
legalizaciis aRkveTis xelSewyobis Sesaxeb” saqarTvelos kanonis
Sesabamisad. agreTve erovnuli bankis mier gamocemuli Sesabamisi
aqtebiT. dauSvebelia saerTaSoriso urTierTobebis damyareba
direqtoratis (an kuratori direqtoris) Tanxmobis gareSe.
nostro da loro angariSebis mixedviT angariSsworebis erT-erTi
piroba is aris, rom operaciebi masze arsebuli naSTis farglebSi unda
ganaRddes. SeiZleba arsebobdes overdraftis SesaZlebloba. `nostro”
angariSis kreditis naSTi da `loro” angariSis debetis naSTi, am
angariSebze overdraftis warmoSobas niSnavs.
N`nostro” angariSi SeiZleba bankma gaxsnas skorespodento
angariSidan, sadepozito angariSidan an sesxis xarjzec. Nnostro
angariSis gaxsna da Tanxebis Caricxva aRiricxeba Semdegnairad:
Ddebeti _ `nostro”
krediti – sakorespodento angariSebi an aRebuli sesxebi
klientis mimdinare angariSis ganaRdeba nostro angariSidan:
debeti – mimdinare angariSebi

krediti _ `nostro”
sxva bankis mier, `loro” angariSi gaxsna mocemul komerciul bankSi,

aRiricxeba:
debeti – sakorespodento angariSi
krediti _ `loro”
korespodenti bankidan miRebuli Setyobinebis safuZvelze,

gadaricxulia Tanxebi loro angariSidan:
debeti _ `loro”
krediti – sakorespodento angariSi
mimdinare Tvis bolo dRes, aRiarebulia overdrafti `nostro”

angariSebze:
debeti _ `nostro”
krediti _ 3559 an 3569, overdrafti `nostro” angariSebze
momdevno Tvis pirvel dRes gakeTdeba Sebrunebuli gatareba.
loro angariSebze warmoqmnili overdrafti, aseve Tvis bolo dRes,

gadaitaneba òverdraftis~ angariSze:
debeti – 1759 - 1769, overdrafti `loro~ angariSebze

krediti - `loro~ angariSebi
momavali Tvis pirvel dRes ki gakeTdeba Sebrunebuli gatareba.
55
Nnostro da loro angariSebidan misaRebi da gadasaxdeli procentebis

aRricxva xdeba daricxvis principiT, Semdeg angariSebSi:
6202 da 6212 procentuli Semosavlebi `nostro” angariSebis mixedviT

6209 da 6219 procentuli Semosavlebi `loro” angariSebze
overdraftebis mixedviT
8201 da 8202 procentuli xarjebi `loro” angariSebis mixedviT

8209 da 8219 procentuli xarjebi `nostro” angariSebze overdraftebis
misedviT
2403 da 2413 misaRebi procentebi bankebSi ganTavsebuli saxsrebis mixedviT

4403 da 4413 gadasaxdeli procentebi bankebidan moziduli saxsrebis mixedviT
K komerciulma bankebma SeiZleba ucxouri valuta SeiZinon

ararezidenti bankebidan. Aam mizniT, likvidobisa da fuladi saxsrebis
analizis safuZvelze, bankis xazinis departamentis ufrosi, likvidobis
da fuladi saxsrebis marTvis ganyofileba da dilingis ganyofileba
adgens Camosatani an gasagzavni Tanxis odenobas, kupiurul wyobas,
garigebis dadebis TariRs, valutirebis TariRs, Camotana/gagzavnis
TariRs da Sesasruleblad gadascems dilingis ganyofilebas. dilingis
ganyofileba xazinis departamentis ufrosTan Sejerebis Semdeg debs
garigebas ucxour an adgilobriv bankTan valutis importis (an
eqsportis) Sesaxeb. xelSekrulebebi ivseba eleqtronuli wesiT, romelic
saTanado dokumentebTan erTad eZleva inkasators, romelic
pasuxismgebelia Tanxis ganbaJebasa da inkasirebaze.
Urezidenti an ararezidenti bankebidan ucxouri valutis yidvis
SemTxvevaSi adgili eqneba Semdeg operaciebs:
1. Ffulis gamogzavnis Sesaxeb SetyobinebisTanave banki aRiarebs

valdebulebas ucxour valutaSi:
debeti – 1016 savaluto banknotebi da monetebi gzaSi – 5000 $

krediti – 4511 (kreditorebi) valdebulebebis satranzito angariSi - 5000$
2. Tanxis gadaricxva rezident bankSi

a. debeti – 4511 valdebulebebis satranzito angariSi – 5000 $
krediti – dolaris savaluto pozicia _ 5000 $
b. debeti – 2601 dolaris kontrfasi – 7000 l
krediti – 1052 sakorespodento angariSi – 7000 l
3. momsaxurebis sakomisios daricxva – 50 dolaris, roca kursia 1,7

D
ori buRaltruli muxli unda Sedges radgan, xarjebis aRmricxveli
angariSebi marTalia ucxouri valutis mixedviT ixsneba, magram aRricxva
xdeba erovnul valutaSi.
a). debeti – 8412 sakomisio xarji salaros operaciebidan – 85 l

krediti – 2601 savaluto poziciis kontrfasi – 85 l
b). debeti – 2611 savaluto pozicia – 50 $
krediti –1016 banknotebi da monetebi gzaSi ucxour valutaSi _ 50 $
4. Bbankis salaroSi Tanxis Semosvla:
56
debeti – 1013 salaro ucxour valutaSi – 4050 $

krediti – 1016 savaluto banknotebi da monetebi gzaSi – 4050 $
5. Tu dolaris Sesyidva moxdeba ararezidenti bankidan larebiT,

maSin ucxoel momwodebels saqarTvelos komerciul bankSi gaexsneba
loro angariSi larSi, sadac Cairicxeba 5000 dolaris ekvivalenti - 7000
lari.
a. debeti – 4511 valdebulebebi _ 5000 $
krediti – 2611 savaluto pozicia dolarSi – 5000 $
b. debeti – 2601 dolaris kontrfasi – 7000 l
krediti – 3502 loro larSi – 7000 l
rezident an ararezident bankebze ucxouri valutis gayidvis

SemTxvevaSi, operaciebi aRiricxeba Semdegnairad:
1. davuSvaთ, 3000 dolari gaigzavna evroze gasayidad. valutis

gagzavnis dRes:
debeti – 1016 banknotebi da monetebi gzaSi – 3000 $
krediti – 1013 dolaris salaro – 3000 $
2. daniSnulebis adgilze fulis misvlis Semdeg, gzaSi myofi

banknotebis Camowera (kursi: erTi dolari aris 0,8 evro):
a. debeti – 2501 (debitorebi) Caricxvis satranzito angariSi 2400 evro

krediti – evros savaluto pozicia – 2400 evro
b. debeti – dolaris savaluto pozicia – 3000 $

krediti _ 1016 banknotebi da monetebi gzaSi 3000 $
3. myidvelis mier ganaRdeba valutirebis TariRiT (davuSvaT

dolari gayidulia evroze da erTi dolari udris 0,8 evros)
debeti – 1712 sakorespodento angariSi (an nostro) evroSi _ 3000 * 0,8 = 2400 evro
krediti – 2501 Caricxvis satranzito angariSi _ 2400 evro
4. sakomisio xarjebis daricxva – 60 $ (1 : 1,7)
a). debeti – 8412 sakomisio salaros operaciebidan 102 l

krediti – 2601 dolaris savaluto poziciis kontrfasi 102 l
b). debeti – 2611 dolaris savaluto pozicia 60 $

krediti – 1016 banknotebi da monetebi gzaSi 60 $
57
3.6. CekebiT angariSsworebis aRricxva
Ceki aris saangariSsworebo dokumenti, romelic mis mflobels

uflebas aZlevs miiRos masSi aRniSnuli Tanxa. igi aris gadaxdis
dokumenti da mzaddeba erTiani nimuSebis mixedviT. amasTan, mkacri
aRricxvis blankia. Cekebis damzadebisaTvis aucilebelia erovnuli
bankis winaswari werilobiTi nebarTva.
saCeko wignakis gacemis dros, komerciuli banki Cekis zeda marjvena
mxares aRniSnavs bankis dasaxelebas, mis adgilmdebareobas, filialis
SemTxvevaSi, mis dasaxelebas, sakorespodento angariSis nomers. Cekis
meore mxares boloSi mieTiTeba saCeko wignakis mimRebi organizaciis
dasaxeleba da im Tanxis zRvruli odenoba cifrebiT da sityvebiT,
romelzec SeiZleba Cekis gamowera. Bbolos damowmebulia bankis
Tanamdebobis piris xelmoweriTa da beWdiT. agreTve akeTebs warweras:
`garantirebulia”
Gganasxvaveben fulad da saangariSsworebo Cekebs. Ffuladi Cekebi
gamoiyeneba naRdi fulis miRebisaTvis, saangariSsworebo Cekebi
gamoiyeneba unaRdo angariSsworebisaTvis.
Ceki SeiZleba iyos saxelobiTi an usaxelo anu warmomdgenis.
saxelobiTi CekiT Tanxa miecema mxolod CekSi dasaxelebnul pirs.
usaxelo CekiT ki Tanxa miecema mis nebismier warmomdgens, piradobis
mowmobiT.
Cekis mflobeli aris piri, romelmac unda miiRos fuli. Cekis gamcemi
aris piri, romlis angariSidan unda iqnas fuli gadaxdili da fulis
gamcemi aris banki, romelic faqtiurad Suamavalia da klientis
angariSidan gascems Cekze aRniSnul Tanxas. amdenad, Cekis gamcemi,
sabanko dawesebulebas aZlevs werilobiT davalebas, CekSi aRniSnuli
Tanxis gacemis Sesaxeb.
CekebiT angariSsworebisaTvis, sawarmoebi komerciul bankebSi xsnian
specialur angariSebs saCeko wignakebisaTvis, romelic bankisTvis
valdebulebas warmoadgens. rogoricaa, angariSi: 4505 da 4515 –
`depozituri angariSebi Cekis wignakebis mixedviT”, erovnul da ucxour
valutaSi. klientebis mier saCeko wignakebisaTvis, bankSi Tanxis Setana,
aRiricxeba:

krediti – 4505 depozituri angariSebi Cekis wignakebis mixedviT
saCeko wignaki erTi wlis vadisaa. Tuki Ceki darCeba gamouyenebeli,

organizaciis TxovniT, Cekis wignakis vada, kidev erTi wliT SeiZleba
gagrZeldes. vadis gasvlis Semdeg, Cekis amRebi mas abarebs banks. Tuki
CekebisaTvis depozitze arsebuli Tanxebi klientis mier srulad
gamoyenebuli araa, maSin igi gamouyenebel saCeko wignakTan erTad banks
warudgens gadaxdis davalebas, riTac banki klientis saCeko depozitze
darCenil Tanxas, mis mimdinare angariSze gadaricxavs. Tuki, saCeko
depozitze darCenili naSTi klientma sami Tvis ganmavlobaSi ar
gamoiyena, maSin banki mas Tavad Caricxavs klientis mimdinare angariSze.
Cekis mflobeli saanagriSsworebo Ceks waradgens Tavis momsaxure
bankSi, romelic mas davalebis reestrTan erTad agzavnis Cekis
58
gamnaRdeblis momsaxure bankSi. es ukanaskneli, Cekis gamcemis

angariSidan Camowers CekSi aRniSnul Tanxas:
debeti – 4505 depozituri angariSebi Cekis wignakebis mixedviT

Cekis gamcemis Sesabamis angariSze saxsrebis ukmarisobis SemTxvevaSi,

Tu organizaciebi droulad asruleben valdebulebebs, Ceki daifareba
bankis mier gacemuli sagarantio valdebulebebidan – 4504 – depozitebi
garantiebis mixedviT.
komerciulma bankma SeiZleba sxva bankis Cekis ganaRdeba gadawyvitos,
razec akeTebs aqcepts anu Tanxmobas ganaRdebis Sesaxeb da Ceks ukeTebs
warweras ìndosamenti”. imavdroulad gatareba Sedgeba balansgareSe
angariSebSi:
debeti – 0501 moTxovna trasatis mimarT gacemuli aqceptebiT
krediti _ 0201 aqceptebi da indosamentebi (pirobiTi valdebulebebi)
trasata aris debitori, romelmac unda gadauxados momwodebels,

magram Tu angariSze Cekis gasanaRdebeli Tanxa ara aqvs, maSin, SeiZleba
mimarTos sxva banks misi ganaRdebisaTvis. bankis mier aqceptebuli Cekis
ganaRdeba aRiricxeba:
debeti _ 2508 moTxovnebi garantiebis mixedviT
krediti _ 1052 sakorespodento angariSi
paralelurad, balansgareSe angariSebSi moxdeba gatareba:

debeti _ 0201 aqceptebi da indosamentebi (pirobiTi valdebulebebi)
krediti _ 0501 moTxovna trasatis mimarT
1. ras niSnavs savaldebulo rezervebi erovnul bankSi;

2. komerciuli bankis mier, sad ixsneba sakorespodento angariSi;
3. aRricxeT klientebis mimdinare angariSebze Tanxis gadmoricxva;
4. ras niSnavs overdrafti mimdinare angariSebze;
5. ras niSnavs overdrafti `nostro” angariSebze;
6. ra aris saangariSsworebo Ceki;
7. iarsebebs Tu ara overdrafti sakorespodento angariSze.
59
Tavi 4. saSuamavlo operaciebis
aRricxva
Bbankebi agreTve asruleben sxvadasxva saSuamavlo operaciebs, riTac

xels uwyoben ekonomikaSi sxvadasxva tipis kompaniebis Seuferxebel
muSaobas da angarisworebis daCqarebas.
Mmocemul TavSi Seswavlili iqneba Semdegi sakiTxebi:
 salizingo operaciebis aRricxva;
 Ffaqtoringuli operaciebis aRricxva;
 danarCeni saSuamavlo operaciebis aRricxva.
4.1. salizingo operaciebis aRricxva

Tanamedrove swrafad ganviTarebadi teqnikuri progresis epoqaSi,
manqana-mowyobilobebi moralurad male Zveldeba. Oor-sam weliwadSi
bazarze gamodis sul ufro maRali warmadobis, ZviradRirebuli teqnika
da teqnologiebi, romelTa SeZena mewarmeebs uZneldebodaT. amitom,
bankebma daiwyes teqnikis Sesyidva, raTa Semdeg ijariT, TandaTan
gamosyidvis pirobiT mewarmeebisTvis gadaecaT. Aase Camoyalibda ijaris
axali saxe – lizingi. amdenad, lizingi erT-erTi mniSvnelovani
mimarTulebaa, ekonomikis aqtiurobaze bankebis dadebiTi zemoqmedebis
mimarTulebiT.
lizingi aris saijaro xelSekruleba manqanebsa da mowyobilobebze,
romelic nayidia ijaris gamcemis mier moijarisaTvis (ijaris
amRebisaTvis), misi samrewvelo gamoyenebis mizniT.
salizingo operaciiT banki faqtiurad moijares akreditebs.
lizinguri xelSekrulebis vadis gasvlis Semdeg, lizingis mimRebs
SeuZlia SeiZinos garigebis obieqti SeTanxmebuli fasiT an gaagrZelos
salizingo xelSekruleba an salizingo aqtivi daubrunos mflobels.
ZiriTadi saSualebebis saijaro operaciebis aRricxvis meTodikas
aregulirebs fass 16 - ìjara~ (romelmac Secvala bass 17). ganasxvaveben
saoperacio da finansur lizings.
saoperacio lizingi aris iseTi saijaro urTierToba, romlis drosac
lizingis gamcemis mier ijariT gacemuli obieqtis SeZenasa da
SenaxvasTan dakavSirebuli xarjebi erTi lizinguri kontraqtis
ganmavlobaSi ar ifareba. Ees xelSekruleba formdeba ori-sami wliT,
rac manqana-mowyobilobebis cveTis vadaze mniSvnelovnad naklebia da
lizingis mimRebis mier nebismier dros SeiZleba dairRves. Ooperaciuli
lizingiT gacemul ZiriTad saSualebebze cveTis daricxvas agrZelebs
ijaris gamcemi.Mmasze saijaro gadasaxdeli ufro maRalia, vidre
finansur lizingze.
L lizinguri kompania (banki) roca winaswar iZens mowyobilobebs ise,
rom ar icis konkretuli moijare, Tavad azRvevs mas da uzrunvelyofs
mis teqnkur momsxurebas da remonts. moijares (ijaris amRebs) ufleba
60
aqvs lizingis vadis gasvlisas ar Seisyidos qoneba da ukan daubrunos

meijares (ijaris gamcems).
finansuri lizingi iseTi SeTanxmebaa, roca igi qvemoT mocemuli
pirobebidan, erT-erTs mainc akmayofilebs:
 sakuTrebis ufleba nagebobebsa da mowyobilobebze gadadis
moijareze ijaris vadis bolos;
 moijares aqvs SesaZlebloba, ijaris vadis bolos Seisyidos ijariT
aRebuli aqtivi fiqsirebuli fasiT an ijaris damTavrebis dros
gansazRvruli fasiT;
 lizingis vada Seadgens aqtivis funqcionirebis normatiuli drois
80%-s mainc. (funqcionirebis vada warmoadgens normatiul periods,
romlis Semdegac aqtivi mTlianad amortizirebuli iqneba);
 lizingis mixedviT gadasaxdelebis jami Seadgens mimdinare fasebiT
mowyobilobebis Rirebulebis 90%-s. mimdinare fasi warmoadgens
salizingo kontraqtSi aRniSnul fass;
 saijaro aqtivebi atareben specifikur xasiaTs ise, rom mxolod
moijares SeuZlia gamoiyenos isini mniSvnelovani modifikaciis gareSe.
Tu zemoT CamoTvlili moTxovnebidan arcerTi ar sruldeba, lizingis
SeTanxmeba ganixileba rogorc operaciuli lizingi.
Llizingur garigebebSi Cveulebriv Semdegi subieqtebi monawileoben:
1. lizingis obieqtis momwodebeli – aris samrewvelo kompania,
romelic amzadebs manqana-mowyobilobebs da romelic mas salizingo
kompaniaze (an bankze) anu lizingis gamcemze yidis.
2. lizingis gamcemi – aris iuridiuli piri, banki an salizingo
firma, romelic iZens salizingo obieqts, raTa igi ijariTY gasces
salizingo xelSekrulebiT;
3. lizingis mimRebi _ sameurneo subieqti, romelic iyenebs salizingo
obieqts xelSekrulebis pirobebis Sesabamisad.
salizingo obieqti – aris nebismieri sagani, qoneba, romelic
gamoiyeneba samewarmeo saqmianobis procesSi. igi SeiZleba iyos moZravi
da uZravi qoneba, romelic miekuTvneba lizingiT gacemul ZiriTad
saSualebebs.
xelSekrulebis gaformebis Semdeg obieqti gadaecema lizingis mimRebs
momwodeblis mier specialuri aqtiT. imavdroulad, lizingis gamcemi
banki srulad anaRdebs qonebis momwodeblis angariSs. amis Semdeg
salizingo xelSekruleba ZalaSi Sedis.
ijaris amRebi banks uxdis salizingo gadasaxdels, romelic moicavs:
salizingo gadasaxdelis procents da qonebis Rirebulebis nawils.
finansuri lizingis operaciebi Semdegnairad aRiricxeba:
1. obieqtis Sesyidva, roca bankma ar icis, lizingiT vis gadascems

mas:
debeti – 2901-2906 ZiriTadi saSualebebi
krediti – 1052 sakorepodento angariSi an kreditorebi
2. obieqtis gadacema finansuri lizingiT (banks gauCndeba moTxovna

misaReb Tanxebze):
debeti – 2303 moTxovna finansuri lizingiT
krediti – 2901-2906 ZiriTadi saSualebebi
61
obieqtis SeZena Tu moxda klientis davalebiT da pirdapir

gadaecema moijares, maSin:
debeti – 2303 moTxovna finansuri lizingiT
krediti – 1052 sakores. angariSi an kreditorebi
2. misaRebi procentis daricxva:

debeti – 2409 moTxovna procentze finansuri lizingiT
krediti – 7034 Semosavali finansuri lizingidan
3. ZiriTadi Tanxisa da procentis miReba:

Ddebeti – fuladi saxsrebi
krediti – 2303 moTxovna finansuri lizingiT
krediti – 2409 moTxovna misaReb procentze
saoperacio lizingiT aqtivebis gacemis operaciebi Semdegnairad

aRiricxeba:
1. obieqtis gadacema operaciuli lizingiT:
Ddebeti – 2921-26 moTxovna operaciuli lizingiT
K krediti – 2901-06 ZiriTadi saSualebebi
2. Ooperaciuli lizingiT gacemul ZiriTad saSualebebze cveTis

daricxva:
D debeti – 9302-06 cveTis xarjebi
K krediti – 4902-06 dagrovili cveTa

debeti – 2409 moTxovna misaReb procentze
krediti – 7933 Semosavali operaciuli lizingidan
4. kuTvnili Tanxebis miReba

debeti – fuladi saxsrebi
krediti – 2409 moTxovna misaReb procentze (daricxuli cveTis toli TanxiT)
5. salizingo obieqtis ukan dabruneba:

debeti – ZiriTadi saSualebebi (pirvandeli RirebulebiT)
krediti _ 2921-26 saoperacio lizingi
finansuri lizingiT mowyobilobebis gadacemis dros banki iRebs

salizingo Semosulobebs, romelic Seicavs ZiriTadi Tanxis nawils anu
aqtivis gamosasyid Tanxas da saprocento Semosavals. banki adgens
salizingo Semosavlebis miRebis grafiks, romelSic gamoyofilia
saprocento Semosavali da wminda sainvesticio Rirebuleba (anu ijariT
gacemuli mowyobilobebis Rirebulebis nawili). ijaris amRebs anu
moijares, banki saerTo Tanxas Tanabari sididiT axdevinebs da iyenebs
diskontirebis koeficients bankTaSoris birJaze arsebuli ganakveTis
mixedviT.
davuSvaT, bankma finansuri lizingiT gasca 50000 laris Rirebulebis
samrewvelo mowyobilobebi, xuTi wliT, wliurad 15% saijaro
ganakveTiT. xuTi wlis bolos aqtivi gadava ijaris amRebis sakuTrebaSi.
15%-is Seabamisi, anuitetis diskontirebis koeficienti (PVA) – xuTi
wlisaTvis aris 3,35216. maSasadame. yovelwliurad misaRebi Tanabari
Tanxa iqneba:
62
50000/3,35216 = 14915,75 lari

salizingo Semosavlebis grafiki Semdegnairad Sedgeba:
cxrili 4.1.
salizingo Semosavlebis grafiki (larSi)
wliurad saprocento ZiriTadi salizingo
wlebi misaRebi Semosavali sainvesticio moTxovnis
Tanxebi Rirebuleba naSTi
0
sawyisi _ _ 50000
investicia
I 14915,75 7500 7415,75 42584,25
II 14915,75 6387,64 8528,11 34056,14
III 14915,75 5108,42 9807,33 24248,81
IV 14915,75 3637,32 11278,43 12970,38
V 14915,75 1945,37 12970,38 0
jami 74578,75 24578,75 50000,0
I weli: lizingidan misaRebi saprocento Semosavali yoveli wlisaTvis,

gamoiTvleba salizingo moTxovnis naSTidan, erTi da igive saprocento
ganakveTiT.
saprocento Semosavali = 50000 * 15% = 7500 l
ZiriTadi sainvesticio Tanxis nawili = 14915,75 – 7500 = 7415,75 l
salizingo moTxovnis naSTi = 50000 – 7415,75 = 42584,25 l
II weli:
saprocento Semosavali = 42584,25 * 15% = 6387,64 l
ZiriTadi sainvesticio Tanxis nawili = 14915,75 – 6387,64 = 8528,11 l
salizingo moTxovnis naSTi = 42584,25 – 8528,11 = 34056,14 l
analogiurad gakeTdeba gamoTvlebi Semdegi wlebis mixedviT. xuTi

wlis bolos moTxovna finansuri lizingiT, banks aRar eqneba.
buRaltruli gatarebebi pirvel wels iqneba Semdegi:
1. mowyobilobebis gacema finansuri lizingiT:

debeti – 2303 moTxovna finansuri lizingiT – 50000 l
krediti –2905 mowyobilobebi _ 50000 l
2. misaReb saprocento Tanxaze moTxovnis aRiareba:
debeti – 2409 misaRebi procentebi finansuri lizingidan – 7500 l
krediti – 7034 Semosavali finansuri lizingidan – 7500 l
3. kuTvniliYTanxebis miReba, sul – 14915,75 l
krediti – 2409 moTxovna misaReb procentze – 7500 l
krediti – 2303 moTxovna finansuri lizingiT – 7415,75
debeti – fuladi saxsrebi – 14915,75 l
4.2. faqtoringuli operaciebis aRricxva

faqtoringuli operaciebi niSnavs sxvisi valebis gadaxdis uflebis
yidvas. Ffaqtoringul operaciebSi sami mxare monawileobs:
1. faqtor-Suamavali, romelic SeiZleba iyos banki an specialuri
faqtoringuli organizacia;
2. saqonlis mimwodebeli (kreditori);
3. saqonlis myidveli (debitori)
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faqtoringuli operaciebi mniSvnelovan rols asruleben

gadauxdelobis problemebis gamwvavebis dros. amiT Cqardeba
angariSsworeba sawarmoebs Soris da banki iRebs momsaxurebis
sakomisios.
faqtoringuli operaciebis ZiriTadi arsi isaa, rom banki Tavisi
klientisagan yidulobs misi debitoruli davalianebis ganaRdebis
uflebas. ori-sami dRis ganmavlobaSi ixdis moTxovnili Tanxis 70-90%-s.
danarCens ki klienti iRebs gadamxdelebisagan moTxovnili Tanxebis
mTliani dafarvis Semdeg. amiT banki faqtiurad axdens klientis
sabrunavi kapitalis avansirebas (angariS-faqturis diskontirebas).
darCenil 10-30%-s klients jer ar uxdian, axdenen mis dajavSnas calke
angariSze im SemTxevisaTvis, Tu iqneba myidvelis pretenzia saqonlis
xarisxTan dakavSirebiT.
angariS-faqturebis diskontirebisaTvis banki iRebs:
 sakomisios (angariSis inkasirebisaTvis);
 faqtoringuli kreditis procents, romelsac axdevinebs banki
klients, kreditis micemis dRidan, myidvelisagan saxsrebis Semosvlamde.
faqtoringi ori saxis SeiZleba iyos: Ria da daxuruli.
Ria faqtoringi momsaxurebis iseTi formaa, romlis drosac fulis
gadamxdelma (bankis klientis debitorma) icis, rom momwodebeli axdens
angariS-faqturebis gadacemas faqtoringuli ganaRdebisaTvis, da rom.
debitorma fuli momwodeblis nacvlad, komerciul banks unda
gadauxados.
Ddaxuruli anu konfidencialuri faqtoringis dros bankis klientis
arcerTma kontragentma araferi ar icis faqtoringuli kompaniis Sesaxeb.
am SemTxvevaSi debitori angariSsworebas eweva Tavis momwodebelTan,
romelic sazRauris miRebis Semdeg valdebulia misi Sesabmisi nawili
kreditis dasafaravad gadauricxos banks (anu faqtoringul kompanias).
faqtoringuli operaciebis ganxorcielebisaTvis komerciuli banki
xelSekrulebas debs klientTan, romliTac ganisazRvreba faqtoringis
saxe, mxareTa ufleba-movaleobebi, faqtoringuli kreditis sidide,
saprocento ganakveTi da sakomisio anazRaurebis sidide. Ffaqtoringuli
xelSekrulebis vada maqsimum erTi welia.
faqtoringul operaciebs bankisaTvis, didi riski axlavs Tan. amitom,
banki swavlobs klientis finansur mdgomareobas, misi saqonlis
realizaciis SesaZleblobebs da gadaxdisunarianobis dones.
amrigad, faqtoringi arsebiTad warmoadgens komerciuli kreditis
sabanko kreditad gardaqmnis formas.
faqtoringuli xelSekrulebis gaformebisTanve, gadasaxdeli
valdebulebebis Tanxa aRiricxeba balansgareSe angariSebze:
debeti _ 0999 teqnikuri angariSi
rediti – 0301 aRebuli formaluri valdebulebebi
faqtoringuli operaciebis aRricxvisaTvis gamoiyeneba buRaltruli
angariSi – 2302 `moTxovna faqtoringiT”, igi aqtiuri angariSia da 7032 -
`Semosavlebi faqtoringuli operaciebidan”. es pasiuri angariSia.
Ffaqtoringuli operaciis Sesruleba anu klientis debitoruli
davalianebis dafarva, aRiricxeba:
Ddebeti – 2302 moTxovna faqtoringiT
K krediti – 1052 sakorespodento angariSi
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P paralelurad daixureba formaluri valdebulebebis balansgareSe

angariSi
Ddebeti – 0301 aRebuli formaluri valdebulebebi
K krediti – 0999 teqnikuri angariSi
Ffaqtoringuli momsaxurebidan misaRebi procentebis daricxva:

Ddebeti – 2403 misaRebi procentebi danarCeni operaciebidan
Kkrediti – 7032 Semosavali faqtoringuli operaciebidan
kuTvnili Tanxebis miReba:

krediti – 2302 moTxovna faqtoringiT
krediti – 2403 misaRebi procentebi danarCeni operaciebidan
4.3. danarCeni saSuamavlo operaciebis

aRricxva
meore msoflio omis Semdeg, im saxelmwifoebSi, sadac susti iyo
saxelmwifos mxridan eqsportis dakrediteba, ganviTarda bankebis
saSuamavlo operaciebis axali saxe – forfeitingi. misi ganviTarebis
umniSvnelovanesi wanamZRvaria saerTaSoriso integraciis gaZliereba,
sagareo savaWro urTierTobebis ganviTareba. Aamdenad, forfeitingi
faqtoringuli operaciebis msgavsia, oRond mxolod sagareo savaWro
urTierTobebSi gamoiyeneba.
Fforfeitingis meqanizms orgvar garigebebSi iyeneben:
 finansur garigebebSi – grZelvadiani finansuri valdebulebebis
swrafad realizaciis mizniT;
 saeqsporto garigebebSi – im eqsportiorisaTvis naRdi fulis
miRebaSi xelSewyobis mizniT, romelmac ucxoel myidvels saqoneli
miawoda kreditiT. amasTan, mTeli riski gadadis komerciul bankze da
mas ufleba ara aqvs eqsportiors ukan daubrunos myidvelis mier
gaunaRdebeli angariSebi.
forfeitingis vadaa 180 dRidan 5-7 wlamde. Fforfeitingze garigebebs
upiratesad germanul markebSi, Sveicarul frankebsa da dolarSi
debdnen. amJamad ki evro gamoiyeneba.
Fforfeitinguli garigebis gaformeba ramdenime etapad mimdinareobs:
1. garigebis momzadeba – am etapze eqsportiori, misi banki an
importiori gamodian garigebis iniciatorebad. Eeqsportiors ainteresebs
ra pirobebs wamoayenebs banki. Ddadgindeba, garigeba finansuria Tu
saqonluri.
2. Semdegi nabijia sxva informaciis Segroveba: valutis saxe,
importiori, eqsportiori, maTi adgilmdebareoba.
Fforfeitingis instrumentebad gamoyenebuli mimoqcevis ZiriTadi
dokumentia Tamasuqi. Ggamoricxuli araa sxva fasiani qaRaldebis
gamoyenebac.
Fforfeitingis operaciebis aRricxva faqtoringuli operaciebis
aRricxvis msgavsia, oRond am SemTxvevaSi mxolod ucxouri valutaSi
gaxsnili angariSebi gamoiyeneba, radgan forfeitingi sagareo savaWro
urTierTobebSi gamoiyeneba.
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forfeitinguli garigebiT warmoSobili operaciebi SeiZleba

aRiricxos Semdeg angariSebze – 2511 `danarCeni debitorebi ucxouri
valutiT”. 7049 `danarCeni Semosavlebi ucxouri valutiT” da 2419
`misaRebi procentebi danarCeni operaciebiT ucxouri valutiT”.
komerciulma bankebma agreTve, SeiZleba imoqmedon da ganaxorcielon
operaciebi rogorc sxva subieqtebis ndobiT aRWurvilma pirebma. Bbanki
mindobilobiT uflebas iZens marTos trastis qoneba. Aam mizniT bankebSi
SeiZleba specialuri trast ganyofileba arsebobdes. Aamdenad, satrasto
operaciebi niSnavs mindobilobiT sxvisi qonebis marTvas. satrasto
momsaxureba komerciulma bankebma SeiZleba gauwion rogorc iuridiul,
ise fizikur pirebs.
satrasto saqmianoba operaciebis sam jgufs moicavs:
1.. memkvidreobis gankargva – roca moqalaqe banks andobs uflebas,
misi gardacvalebis Semdeg gankargos misi qoneba;
2. operaciebis ganxorcieleba mindobilobiT da meurveobasTan
dakavSirebiT;
3. saagento momsaxureba
satrasto operaciebze ideba Sesabamisi xelSekruleba. Bbanki iZleva
garantiebs, rom Seasrulebs masze mindobil (dakisrebul) movaleobebs.
Kkomerciuli bankebi satrasto operaciebis ganxorcielebisaTvis
iReben sakomisios, romlis sidide xelSekrulebiT ganisazRvreba,
procentulad, mindobili qonebis Tanxidan, romlis marTva xdeba bankis
mier mindobilobiT.
satrasto operaciebis dros, qoneba, romelsac banki marTavs, misi
sakuTreba araa. arc momavalSi araa mosalodneli am qonebis bankis
sakuTrebaSi gadasvla. Aamitom, satrasto qoneba anu bankze
mindobilobiT mindobili qoneba arc balansSi da arc balansgareSe
angariSebze ar aisaxeba. oRond, finansuri angariSgebis axsna-
ganmartebebSi bankma aseTi faqti unda daafiqsiros da miuTiTos amgvari
samuSaoebis masStabebi, im potenciuri valdebulebebis gamo, romelic
SesaZloa warmoiSvas mindobili movaleobebis Seusruleblobis
SemTxvevaSi.
zemoTqmulidan gamomdinare, bankis aRricxvaSi buRaltrulad mxolod
satrasto momsaxurebisaTvis kuTvnili sakomisioebi aRiricxeba.
1. misaRebi sakomisios daricxva:
debeti – 2501-2511 debitorebi
krediti – 6409-6419 sakomisioebi da Semosavlebi
danarCeni operaciebidan
2. kuTvnili sakomisio Tanxebis miReba:

debeti – 1052 -1062 sakorespodento angariSi an salaro
krediti – 2501-2511 debitorebi
1. rodis gamoiyeneba salizingo operaciebi;

2. aRricxeT Senobis gadacema finansuri lizingiT;
3. aRricxeT faqtoringuli operaciis ganxorcieleba bankis mier;
4. aRricxeT faqtoringuli SeTanxmebis gaformeba;
5. aRiricxeba Tu ara satrasto garigebebi.
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Tema 5. sakredito da sasesxo
operaciebis aRricxva
komerciuli bankebis saqmianobis ZiriTadi mimarTuleba Tavmoyrili

Tavisufali saxsrebis gasesxebaa, riTac isini xels uwyoben ekonomikis
aqtiurobas da dasaqmebis zrdas qveyanaSi.
am TavSi ganxiluli iqneba Semdegi sakiTxebi:
 sakredito operaciebi da kreditis saxeebi
 gacemuli da aRebuli sesxebis aRricxva
 erovnuli bankidan aRebuli sesxebis aRricxva
5.1. sakredito operaciebi da kreditis saxeebi

sakredito operaciebi niSnavs bankis (kreditoris) mier Tavisufali
sakredito resursebis gasesxebas vadianobis, dabrunebiTobisa da
sargeblianobis pirobebiT.
komerciuli bankebi dainteresebuli arian miiRon mogeba sasesxo
kapitalis brunvis safuZvelze. banki Tavisufalia Tavisi resursebis
gankargvaSi. Ddakreditebis sistemis Tavisebureba mdgomareobs masSi, rom
klienti Tavad irCevs banks, saidanac iRebs kredits. amasTan, klientma
SeiZleba sasesxo angariSi ramdenime bankSi gaxsnas. Ees xels uwyobs
bankebs Soris konkurenciuli garemos Seqmnas. Ggasacemi kreditebis
moculoba damokidebulia moziduli saxsrebis moculobaze. centraluri
banki adgens saprocento ganakveTis maqsimalur sazRvars.
Aarsebobs Semdegi saxis sakredito operaciebi: bankTaSorisi kreditebi,
klientebze gacemuli sesxebi, avalebi, komerciuli krediti,
lombarduli krediti, sablanko krediti.
bankTaSoris kreditebs miekuTvneba ara mxolod erTi bankis mier
meore bankze gacemuli sesxebi, aramed bankebis depozitebi, Tamasuqebi,
finansuri lizingi, gacemuli garantiebi, overdraftebi.
Kklientebze gacemuli sesxebi SeiZleba iyos giravnobiT, giravnobis
gareSe, an TamasuqebiT.
klientebze gacemuli sesxebis saxeebia:
martivi sasesxo angariSi – warmoadgens naSTebis mixedviT
dakreditebas. sesxi gaicema msesxebeli sawarmos danaxarjebis da
sasaqonlo-materialuri faseulobebis faqtiuri naSTebis mixedviT.
amasTan, sawarmos SeuZlia igi nebismieri odenobiT gaxsnas.
`sakredito xazi” – dakreditebis axali saxea. Aam dros klientTan
xdeba SeTanxmeba kreditis limitze da mimdinare angariSze fulis
uqonlobis SemTxvevaSi, banki avtomaturad gascems kredits limitis
farglebSi. Llimiti SeiZleba gaizardos, magram ufro maRali procenti
daericxeba mas. Kklientis mimdinare angariSis naSTi yovledRiurad
gadaitaneba sasesxo angariSze.
Ooverdrafti _ aseve dakreditebis axali saxea. farTod gamoiyeneba
sazRvargareTis qveynebSi da TandaTan vrceldeba saqarTveloSic.
overdaftze SeTanxmebis dros, banki Tvis ganmavlobaSi, ise anaRdebs
67
klientis valdebulebebs, rom ar amowmebs Tanxis arsebobas klientis

mimdinare angariSze. yoveli Tvis bolo dRes, banki axdens mis mier
gadaxdili valdebulebebisa da klientis mimdinare angariSze Semosuli
Tanxebis Sedarebas. gadaricxvebisGgadametebis SemTxevaSi aRiarebs
overdrafts, romelic aT DdReSi (maqsimum erT TveSi) unda daifaros.
vadis gadacilebis SemTxvevaSi banki zrdis saprocenti ganakveTs.
overdraftis dafarvamde, banki wyvets klientis angariSebis ganaRdebas
da mimdinare angariSze Semosuli yvela fuladi Tanxa overdraftis
dasafaravad miemarTeba. Ooverdraftis dafarvis Semdeg, banki kvlav
agrZelebs klientis angariSebis ganaRdebas da a. S. bunebrivia, aseTi
saxis dakreditebas bankebi maRali saimedoobis mqone kompaniebs aZleven.
Kkontokorenti – kreditis iseTi saxea, roca sawarmosA dakrediteba
xdeba brunvis mixedviT. saWiro araa bankSi informaciis wardgena
saqonluri naSTebis Sesaxeb. igi moklevadiania da mxolod erTi
SeiZleba gaixsnas. Aam dros ixureba klientis angariSsworebis angariSi
da bankSi ixsneba erTi kontokorentis angariSi, romelic aqtiur-pasiuri
angariSia. masze aRiricxeba klientis saxelze Semosuli fuladi
nakadebi: kontokorentis angariSis kreditSi aRiricxeba fulis Semosvla,
debetSi – gadaxdebi. Mmisi sadebeto naSTi niSnavs klientis davalianebas
bankis mimarT da kreditis naSTi – bankis davalianebas klientis mimarT.
kontokorentiT gacemuli sesxebi aseve maRali riskiT xasiaTdeba da
igi maRali gadaxdisunarianobis mqone klients eZleva.
Aavalebi – anu saavalo kreditis dros banki Tavis Tavze iRebs
Tavisi klientis pasuxismgeblobas. Ees pasuxismgebloba iRebs garantiis
formas. Bbanki iRebs valdebulebas klientis valdebulbebis dafarvaze.
komerciuli krediti – roca erTi sawarmo sesxs aZlevs meore
sawarmos da maT Soris arcerTi ar aris sakredito organizacia.
sablanko krediti – sesxebis gacema uzrunvelyofis gareSe.
samommxmareblo krediti – gaicema sabanko sakredito baraTebiT.
lombarduli krediti – gaicema erovnuli bankis mier komerciul
bankebze maTi likvidurobis regulirebis mizniT, fasiani qaRaldebis
giravnobis qveS. igi moklevadiania: erTidan Svid dRemde. gamonaklis
SemTxvevaSi, maqsimum erTi Tve. Tu valdebuleba komerciuli bankis mier
vadaSi ver daifareba, fasiani qaRaldebi gadadis erovnuli bankis
sakuTrebaSi.
sesxebi yovelTvis dakavSirebulia riskebTan. riskebis mixedviT,
sesxebi SeiZleba iyos:
standartuli sesxebi – ekuTvnis I jgufs. iqmneba 2%-iani rezervi
ZiriTadi Tanxis naSTidan.A uzrunvelyofilia giravnobiT.
sayuradRebo sesxebi – igi adekvaturadaa daculi, magram potenciurad
sustia. Mmsesxeblis gadaxdisunarianoba saeWvo gaxda. giravnobis
dokumentebi arasworadaa gaformebuli. vadagadacileba 30 dRemdea.
rezervi iqmneba gadasaxdeli Tanxis 10%.
arastandartuli sesxebi – igi araadekvaturadaa daculi kapitaliT
da gadaxdis unariT, an ipoTekis an giraos RirebulebiT. vadagadacileba
30-60 dRe. iqmneba 30%-iani rezervi.
saeWvo sesxebi – III xarisxis riskis mqone sesxebia. Ggadaxda saeWvo
gaxda, magram jer uimedo araa. mosalodnelia, rom igi giravnobiT
uzrunvelyofili gaxdeba. sablanko an nawilobriv uzrunvleyofil
sesxebs, romlebic 90 dReze metad vadagadacilebulia, unda mieces
68
saeWvo sesxis klasifikacia. mTlianad uzrunvelyofil sesxs, ki 120 dRis

gadacilebis Semdeg unda mieces `saeWvo’ sesxis klasifikacia. rezervi
iqmneba gadauxdeli naSTis 50% -is odenobiT.
uimedo sesxebi – V xarisxis riskisaa. gadacilebulia 150 dReze meti
dRiT. iqmneba 100%-iani rezervi.
5.2. gacemuli sesxebis aRricxva

Tanaxmad, Bbass 39–isa: `finansuri instrumentebi: aRiareba da
Sefaseba~, sesxi da moTxovnebi aris arawarmoebuli aqtivebi, romlebsac
gaaCniaT fiqsirebuli an gansazRvradi gadasaxdelebi da aqtiur bazarze
maTi fasi kotirebuli ar aris. Ggarda amisa, sawarmo mas Tavdapirveli
aRiarebisas ganixilavs, rogorc gasayidad arsebuls da romelTaTvisac
mflobelma SesaZloa ver amoiRos misi mTliani sawyisi sidide,
sakredito xazis gauaresebisa da sxva mizezebis gamo da amitom,
klasificirebul iqneba rogorc gasayidad arsebul (bass 39, muxli 9).
Ffinansur aqtivebs miekuTvneba fuladi saSualebebi, fasiani
qaRaldebi, gacemuli sesxebi da sxva moTxovnebi.
banki finansur aqtivs gadascems mxolod im SemTxvevaSi, Tu:
a). gadascems finansuri aqtividan fuladi saxsrebis miRebis
sakontraqto uflebebs:
b). inarCunebs finansuri aqtividan fuladi saxsrebis miRebis
sakontraqto uflebebs, magram aRiarebs sakontraqto valdebulebas,
gadauxados fuladi saxsrebi erT an met mimReb pirs garkveuli
pirobebis Tanaxmad.
riskebisa da sargeblis gadacemis Sefaseba xdeba gadacemul aqtivze
wminda fuladi nakadebis odenobisa da vadianobis navaraudevi
cvlilebebis SedarebiT, gadacemamde da gadacemis Semdeg.
Ffinansuri aqtivebis aRiarebis Sewyveta niSnavs maT Camoweras
balansidan mxolod im SemTxvevaSi, Tu:
a). finansur aqtivebs gasdis fuladi saxsrebis miRebis sakontraqto
uflebebis vada;
b). gadascems mesame mxares finansur aqtivs da aRniSnuli gadacema
ganapirobebs aqtivTan dakavSirebiT yvela riskisa da sargeblis
gadacemas.
Kkomerciuli bankebi kreditebs Semdegi wesiT gascemen:
 iuridiul pirebze – unaRdo formiT, mimdinare angariSebze Tanxis
CaricxviT;
 fizikur pirebze – unaRdo formiT, bankSi pirovnebis mimdinare
angariSze Tanxis CaricxviT an naRdi formiT – bankis salaros
meSveobiT;
 kreditebi ucxouri valutiT iuridiul da fizikur pirebze gaicema
unaRdo wesiT;
 sakredito xazis gaxsniT.
Kkomerciulma bankebma sesxis gacemis win aucileblad unda Seqmnan
rezervebi sakredito saqmianobisagan SesaZlo danakargebis
SemTxvevisaTvis.
sesxis gacemis gadawyvetilebis miRebamde banki valdebulia:
69
1. guldasmiT Seiswavlos msesxeblis mier warmodgenili yvela

dokumenti biznes-gegmis, marketingis, warmoebisa da marTvis gegmebis,
fuladi nakadebis prognozis, dasakreditebeli obieqtis (garigebis)
teqnikur-ekonomikuri dasabuTebis CaTvliT.
2. Seamowmos dasakreditebeli garigebis namdviloba, Seiswavlos
msesxeblis sakredito istoria. gaanalizos misi gadaxdisunarianoba.
Bbankis Sesabamisma qvedanayofma yoveldRiurad unda akontrolos
kreditebis dabrunebis da maTze pasuxismgeblobis gadaxdis vadebi,
vadagadacilebuli davalianebebi da miiRos aucilebeli zomebi.
gacemuli sesxebis saprocento ganakveTebze mravali faqtori axdens
gavlenas, rogoricaa: depozitebis saprocento ganakveTebi, sakredito
resursebis Rirebuleba bankTaSoris birJaze, Mmsesxeblis
kreditunarianoba, kreditis saxe, zoma da vada. agreTve, sesxis
procentuli danakargebi, konkurenti bankebis ganakveTebi,
administraciuli xarjebi.
sesxebis gacemaze xelSekrulebis dadebis Sedegad, banks klientis
mimarT warmoeqmneba formaluri valdebuleba kreditis gacemaze,
romelic balansgareSe angariSebSi aRiricxeba.:
debeti – 0999 teqnikuri angariSi
krediti – 0301 aRebuli formaluri finansuri valdebulebebi
sesxis gacemis dRes, saTanado gankargulebis safuZvelze, sabalanso

angariSebSi aRiarebuli iqneba erTi mxriv, moTxovna gacemul sesxebze
valutis saxeebis, sesxis vadianobis (moklevadiania Tu grZelvadiani) da
msesxebeli subieqtebis iuridiul-samarTlebrivi formebis mixedviT da
meore mxriv, fuladi saxsrebis gasvla bankidan. gacemuli sesxebis
aRricxvisaTvis angariSTaA gegmaSi, depozitebis msgavsad, sami jgufis
angariSebia gamoyofili:
1. saxelmwifo institutebisaTvis micemuli moklevadiani da
grZelvadiani sexebi erovnul da ucour valutaSi (klasi 12);
2. saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis
micemuli moklevadiani da grZelvadiani sesxebi erovnul da ucxour
valutaSi (klasi 13);
3. klientebisaTvis micemuli moklevadiani da grZelvadiani sesxebi
erovnul da ucxour valutaSi (klasi 18).
Ees angariSebi yvela aqtiuri angariSebia da asaxaven bankis moTxovnebs
gacemuli sesxebisaTvis.
sesxebis gacema aRiricxeba:
debeti – moTxovnebi gacemuli sesxebiT (12, 13 da 18 klasis angariSebi)
krediti – fuladi saxsrebis angariSebi (1052, 1062, 1003)
Sebrunebuli gatarebebi gakeTdeba gasesxebuli fulis dabrunebaze.

MmisaRebi procentebis daricxva moxdeba yovelTviurad:
debeti – misaRebi procentebi (240 – 241 jgufis angariSebi)
k rediti – procentuli Semosavlebi sesxebidan (klasi 60 da 63)
saeWvo sesxebisaTvis rezervis Seqmna:

debeti – 8501 zarali sesxebis SesaZlo danakargebis mixedviT
krediti –4101 sesxebis SesaZlo danakargebis rezervi
(gatareba xdeba mxolod erovnul valutaSi)
70
Uuimedo sesxis Camowera:

debeti – 4101 sesxebis SesaZlo danakargebis rezervi
krediti – moTxovnebi gacemuli sesxebiT
Tu danakargebis rezervi sakmarisi ar aRmoCnda, maSin sxvaobis Tanxa

damatebiT Camoiwereba zaralis (8501) angariSze.
U ucxour valutaSi gacemuli sesxebidan miRebuli Semosavlebi
aRiricxeba ùcxour valutaSi Semosavlebis” angariSze, oRond aRricxva
xdeba erovnuli valutiT, savaluto poziciis angariSebis gamoyenebiT.
davuSvaT, gasesxebulia 1000 dolari, wliurad 20%-iani ganakveTiT.
saprocento Semosavali aRiricxeba angariSze – 6312 `procentuli
Semosavali ucxouri valutiT”, magram aRricxva moxdeba erovnul
valutaSi, daricxvis momentisaTvis arsebuli gasacvleli kursiT da
erTdroulad ori gatareba Sedgeba:
a). debeti – (2411 da sxva) misaRebi procenti ucxouri
valutiT - 200 dolari
krediti – 2611 dolaris savaluto pozicia – 200 dolar
b). debeti – 2601 dolaris kontrfasi - 300 lari

krediti – 6312 procentuli Semosavali ucxouri valutiT - 300 lari
bankma SeiZleba gacemuli sesxis Ziris fulis (sawyisi an Tavni) da

procentis Tanxis gadaxdis sxvadasxva pirobebi wauyenos klients:
 Ziris fulis anu ZiriTad Tanxis gadaxda periodis bolos da

procenti yovelwliurad;
 Ziris fulis Tanabari gadaxda Dda Sesabamisi procentis Tanxa;
 saerTo Tanxis Tanabrad gadaxda procentis Tanxis CaTvliT.
CamoTvlili pirobebis Sesabamisad icvleba klientis mier gadaxdili
procentis Tanxa.
davuSvaT bankma gasca 50000 lari, xuTi TviT, wliurad 24%-iani
sargebliT. maSasadame, Tviurad 2% ganakveTiT.
PI. pirveli tipis pirobis SemTxvevaSi, klienti yovleTviurad
gadaixdis mxolod procentis Tanxas 1000 lars da xuTi Tvis bolos
50000 lars. banki sul miiRebs 5000 laris saprocento Semosavals.
II. yovelTviurad banki miiRebs ZiriTad Tanxas 10000 lars da
saprocento Semosavlebi iqneba:
Ppirvel Tves – 50000-is 2% = 1000 l
meore Tves – 40000-is 2% = 800 l
mesame Tves – 30000-is 2% = 600 l
meoTxe Tves – 20000-is 2% = 400 l
mexuTe Tves – 10000-is 2% = 200 l
--------------------------------------------
sul saprocento Semosavali 3000 l
III. yovelTviurad misaRebi Tanabari Tanxis gamosaTvlelad gamoiyeneba

fulis droiTi Rirebulebis gamoTvlis, kerZod, anuitetis
diskontirebis koeficienti. Ggasesxebuli Tanxa unda gaiyos aniutetis
diskontirebis koeficientze, romelic arsebobs 2%-sa da xuTi Tvis
periodisaTvis (rogorc cnobilia, anuitetis koficientebi mocemulia
fulis droiTi Rirebulebis koeficientebis cxrilebSi).
71
anuitetis (anu Tanabar nakadad moZravi fulis) diskontirebis

koeficienti gamoiTvleba Semdegi formuliT:
PVA = (1 - (1/1+ r) n ) :r
formulaSi, r - aris sprocento ganakveTis koeficienti – 0,02 Cvens

magaliTze
n - aris Tveebis (an wlebis) ricxvi periodSi
Cvens magaliTze motanili informaciis safuZvelze, anuitetis

koeficienti aris 4,71346, xolo, yovelTviurad Tanabrad misaRebi anu
klientis mier gadasaxdeli Tanxa iqneba:
50000 : 4,71346 = 10607,92 lari
saWiroa saerTo Tanxidan saprocento Semosavlis gamoyofa,

risTvisac Sedgeba gacemuli sesxebis Semodinebis grafiki, romelSic
saprocento Semosavali yovelTvis moTxovnebis naSTidan gamoiTvleba.
Cvens magaliTze mas Semdegi saxe eqneba:
cxrili 5.1.
gacemuli sesxebis dafarvis grafiki
(lari)
Tveebi yovelTviurad saprocento ZiriTadi moTxovnis
MmisaRebi Semosavali Tanxa naSTi
Tanxa
0 - - - 50 000,0
1 10 607,92 1 000,0 9 607,92 40 392,08

2 10 607,92 807,84 9 800,08 30 592,0
3 10 607,92 611,84 9 996,08 20 595,92
4 10 607,92 411,92 10 196,0 10 399,92
5 10 607,92 208,00 10 399,92 0
------------------------------ ----------------- -------------- ------------------
jami 53 039,6 3 039,6 50 000,0 -
rogorc gaangariSebebidan sCans, saprocento Semosavali

yovelTviurad mcirdeba, Ziris fuli anu sawyisi Tanxis misaRebi nawili
ki yovelTviurad izrdeba.
gamoTvlebi Semdegnairad xdeba: jer gamoiTvleba saprocento
Semosavali, Semdeg ZiriTadi Tanxa da saerTo moTxovnis naSTi.
pirvel Tves: saprocento Semosavali = 50000-is 2% = 1000 l
misaRebi ZiriTadi Tanxa = 10607,92 – 1000 = 9607,92
sasesxo moTxovnis naSTi = 50000 – 9607,92 = 40392,08
meore Tves: saprocento Semosavali = 40392,08-is 2% = 807,84 l
misaRebi ZiriTadi Tanxa = 10607,92 – 807,84 = 9800,08
sasesxo moTxovnis naSTi = 40392,08 – 9800,08 = 30592,0
da ase Semdeg.
mocemuli magaliTis mixedviT, sesxis gacema aRiricxeba:
debeti – 1802 klientebze gacemuli sesxebi – 50000 l
pirveli Tvis bolos moxdeba misaReb procentze moTxovnis aRiareba

bankis mier, romelic Semdegnairad aRiricxeba:
72
debeti – 2405 misaRebi procentebi klientebze gacemuli

sesxebidan – 1000 l
krediti – 6302 procentuli Semosavlebi iuridiul
pirebze micemuli sesxebidan – 1000 l
xolo, Tanxebis miReba aRiricxeba:
debeti _ 1052 sakorespodento angariSi _ 10 607,92 l

krediti _ 1802 moTxovna gacemul sesxebze _ 9607,92 l
krediti _ 2405 moTxovna klientebidan misaReb procentze _ 1000 l
rogorc cnobilia, bankebSi yovelTvis arsebobs sesxebis ukan

dabrunebis riski. Ffass 7-is (finansuri instrumentebis ganmartebiTi
SeniSvnebi) rekomendaciebis Tanaxmad, bankebma angariSgebaSi unda
waradginon sesxebis riskebis Sesaxeb mokle mimoxilva, romelic exeba
saangariSgebo TariRisaTvis am riskis gavlenas. sesxebis TiToeuli
kategoriisaTvis bankebma angariSgebis ganmartebiT SeniSvnebSi unda
aCvenon Tanxa, romelic yvelaze ukeT asaxavs sakredito riskis
maqsimalur gavlenas bankebis finansur mdgomareobaze. agreTve,
kreditis garantiis saxiT flobili uzrunvelyofis an kreditis sxva
sagarantio saSualebebis aRwera; informacia iseTi finansuri aqtivebis
kreditis xarisxis Sesaxeb, romelic arc vadagadacilebulia da arc
gaufasurebuli. agreTve, unda waradginos asakobrivi analizi gacemuli
sesxebisa, romlebic wlis bolos mdgomareobiT vadagadacilebulia,
magram ar aris gaufasurebuli da aCvenos is aqtivebi calke, romelic
gaufasurebulia.
Ggacemuli sesxebis ukan dabrunebis riskebis uzrunvelyofisaTvis,
iqmneba sesxebis danakargebis rezervi, romelic uaryofiTi ricxvis
saxiT gadaitaneba balansis aqtivSi, akldeba gacemuli sesxebis Tanxas
da ganisazRvreba wminda sesxebi.
1. rezervis Seqmna aRiricxeba:

debeti – 8501, 8509 zarali aqtivebis SesaZlo danakargebis mixedviT
krediti – 4101, 4109 sesxebis SesaZlo danakargebis rezervi
2. wlis bolos rezervi SeiZleba Semcirdes, Tuki saWiro ar aRmoCnda

debeti – 4101, 4109 sesxebis SesaZlo danakargebis rezervi
krediti - 8501, 8509 zarali
3. uimedo sesxebis Camowera

debeti – 4101, 4109 sesxebis SesaZlo danakargebis rezervi
krediti – gacemuli sesxebis Sesabamisi angariSebi
saqarTvelos erovnuli bankis mier miRebulia brZaneba imis Sesaxeb,

rom komerciuli bankebi valdebuli arian momxmarebels aucilebeli
informacia miawodon. maT Soris aris efeqturi saprocento ganakveTis
dadgenisa da wardgenis aucilebloba. igi ufro detalurad SemdegSi
iqneba ganxiluli.
73
5.3. aRebuli sesxebis aRricxva komerciul

bankebSi
komerciuli bankebi zogjer Tavadac saWiroeben sesxebs. komerciulma
bankebma sesxebi SeiZleba aiRon sxva komerciuli bankebidan, erovnuli
bankidan, mTavrobidan an saerTaSoriso safinanso organizaciebidan
rogorc erovnul, ise ucxour valutaSi.
buRaltruli aRricxvisaTvis Sesabamisi angariSebi gamoiyeneba. ase
magaliTad:
1. mTavrobidan sesxebis aReba:
debeti – 1052 an 1062 sakorespodento angariSi
krediti – valdebuleba mTavrobidan aRebul sesxebze
(3371 an 3381)
2. komerciuli bankebidan sesxebis aReba:
debeti – 1052 an 1062 sakorespodento angariSi
krediti – valdebuleba komerciuli bankebidan aRebul
sesxebze (3552 an 3562 da sxva)
3. sesxebis aReba ucxour valutaSi, saerTaSoriso safinanso
organizaciebidan:
debeti – 1062 sakorespodento angariSi ucxour valutaSi
krediti – 3711-13 valdebuleba saerTaSoriso
organizaciebidan aRebuli sesxebiT
4. erovnuli bankidan sesxis aReba xdeba mxolod erovnul valutaSi:

krediti – 3581 valdebuleba erovnuli bankidan aRebul სესხებზე
gadasaxdeli procentebi bankisTvis aris xarji da Sesabamis saprocento

xarjebis angariSebze aRiricxeba, meore mxriv ki, aRiarebuli iqneba
valdebuleba gadasaxdel procentze.
1. mTavrobis sesxebze gadasaxdeli procentis daricxva:

debeti –9039 an 9049 procentuli xarjebi mTavrobidan
aRebuli sesxebis mixedviT
krediti – 4401-02 gadasaxdeli procentebi saxelmwifo
institutebidan aRebuli sesxebis mixedviT
2. komerciuli bankebidan aRebul sesxebze gadasaxdeli procentis

aRiareba:
debeti – 8205-06 procentuli xarjebi bankebidan aRebuli სესხების მიხედვით
krediti – 4404 gadasaxdeli procentebi bankebiს sesxebis mixedviT
3. gadasaxdeli procentebis daricxva saerTaSoriso safinanso

organizaciebidan ucxour valutaSi aRebul sesxebze:
a. debeti – (2611) savaluto pozicia – Tanxa ucxour valutaSi

krediti – (4416) gadasaxdeli procentebi ucxour valutaSi
b. debeti – 8231-34 procentuli xarjebi safinanso organizaciiebis sesxebis
mixedviT ucxour valutaSi (Tanxa larebSi)
krediti – (2601) savaluto poziciis kontrfasi – larebSi
b. erovnuli bankidan aRebul sesxebze gadasaxdeli procentebis

daricxva:
74
debeti – 9039 saprocento xarjebi erovnuli bankidan aRebuli

sesxebis mixedviT
krediti – 4404 gadasaxdeli procentebi
SeiZleba moxdes aRebuli sesxis procentis kapitalizacia Tu

sesxis aReba xdeba romelime konkretuli gansakuTrebuli aqtivis
SesaZenad, asaSeneblad an sawarmoeblad. gansakuTrebuli aqtivi iseTi
sasaqonlo-materialuri qonebaa, romelTa saTanado daniSnulebis mizniT
gamoyenebisaTvis momzadeba moiTxovs drois did periods.
5.4. vadagadacilebuli sesxebis aRricxva
gacemuli sesxi vadagadacilebulad iTvleba Tu davalianeba

dafaruli ar aris sakredito xelSekrulebiT gaTvaliswinebul vadaSi.
rodesac sesxi klasificirdeba rogorc vadagadacilebuli, klientis
sesxis Tanxa gadaitaneba vadagadacilebuli sesxebis buRaltrul
angariSebze, romelic mocemulia angariSTA gegmis me-19 klasSi -
`vadagadacilebuli sesxebi erovnul da ucxour valutaSi~. amasTan,
buRaltruli angariSebi klasificirebulia klientebis samarTlebrivi
formebis mixedviT, rogorc esaa sasesxo angariSebis dros.
sesxebis gadatana vadagadacilebuli sesxebis angariSze xdeba vadis
gasvlidan erTi Tvis Semdeg da aRiricxeba:
debeti _ 1901 saxelmwifo institutebisaTvis micemuli sesxebis
vadagadacilebuli davalianeba
debeti _ 1902 saxelmwifo kontrols daqvemdebarebuli საწარმოებისათის
micemuli sesxebis vadagadacilebuli davalianeba და ა.შ.
krediti _ gacemuli sesxebis Sesabamisi angariSebi
Tu gairkva, rom klients sesxis dabruneba SeuZlia, maSin Tanxa

aRdgeba msesxebelTa angariSze Sebrunebuli gatarebiT.
TiToeuli saangariSgebo TariRisaTvis misaRebi, magram gadauxdeli
procentis Tanxaze Sedgeba buRaltruli gatareba:
debeti – misaRebi procentebi sesxebis mixedviT
krediti – saprocento Semosavali
procentis Tanxis gadaxdis 30 dRiT dagvianebis SemTxvevaSi
procentebi Camoiwereba Sebrunebuli gatarebiT da imavdroulad Tanxa
gadaitaneba arasistemur aRricxvaSi.
vadagadacilebul sesxebze yoveldRiurad ericxeba jarima, amJamad
0,5%. gadacilebul procentze jarima ar ericxeba.
sesxis dafarvis vada 150 dRes Tu gadacildeba, igi iTvleba uimedi
sesxad da moxdeba misi Camowera.
gacemul sesxebze gadauxdelobis riskis arsebobis gamo, komerciuli
bankebi qmnian sesxebis SesaZlo danakargebis rezervs, romelic
aRiricxeba amave saxelwodebis – 4101 angariSze. igi pasiuri angariSia.
mas yovelTvis kreditis naSTi aqvs. misi naSTi akldeba gacemul sesxebs
balansSi da gamoiTvleba wminda sesxebi.
SesaZlo danakargebis rezervis Seqmnis, gamoyenebisa da warmoebis wesi
regulirdeba erovnuli bankis mier SemuSavebuli debulebiT. rezervis
Seqmna aRiarebuli unda iqnes, rogorc xarji.
uimedo sesxebis rezervis Seqmna aRiricxeba Semdegnairad:
75
debeti – (8501) zarali sesxebis SesaZlo danakargebis mixedviT

krediti – (4101) sesxebis SesaZlo danakargebis rezervi
rezervis Semcireba gatardeba Sebrunebuli gatarebiT. xolo, uimedo

sesxis Camowera aRiricxeba:
debeti – 4101 sesxebis danakargebis rezervi
debeti – 8501 zarali uimedo sesxebis Camoweridan (Tu rezervi
sakmarisi ar aRoCnda)
krediti – 1901-05 vadagadacilebuli sesxebi
misaRebi jarimebis daricxva:

debeti – 2501 debitorebi
krediti _ 7065 Semosavlebi miRebuli jarimebidan
jarimis Tanxis miReba:
debeti – 1003 an 1052 fuladi saxsrebi
krediti – 2501 debitorebi
5.5. erovnuli bankidan aRebuli sesxebis

aRricxva
lombarduli krediti aris erovnuli bankis mier saxelmwifo
fasiani qaRaldebis giravnobis qveS gacemuli sesxebi. mxareebi
valdebulni arian fasiani qaRaldebis reestrSi da subreestrSi
awarmoon Sesabamisi Canawerebi fasiani qaRaldebis giraoTi gadacemisa
da miRebis Taobaze. Ees sesxi gaicema erovnuli bankis Sexedulebisamebr.
Eerovnul banks ufleba aqvs kreditis gacemaze uari ganacxados. krediti
gaicema erTidan Svidi DdRiT. iSviaTad erTi TviT.
Ggasacemi kreditis moculobas erovnuli banki iTvlis Semdegi
formuliT:
L = [N : (1 + i/100) * d/365) ]/CF ; sadac,
N -Aaris fasiani qaRaldebis nominaluri Rirebuleba

i - aris mimoqcevis umciresi vadis mqone saxazino valdebulebebis
bolo auqcionze dafiqsirebuli saSualo Sewonili saprocento
ganakveTi
d - dReebis raodenoba fasiani qaRaldebis dafarvis dRemde
CF - dafarvis faqtoris koeficienti, romelic riskisagan dacvis mizniT
erTze meti unda iyos da Seadgens 1,10. SeiZleba Seicvalos kidec.
Llombarduli kreditisaTvis gadasaxdeli saprocento ganakveTis

sidide erovnuli bankis mier gazrdilia 5%-uli punqtiT (I + 5).
gadasaxdeli procentuli Tanxa Semdegnairad gaiangariSeba:
A = [(i+5) /100 * (sesxis dafarvis vada/365)] * L
lombarduli krediti erTi dRis ganmavlobaSi Cairicxeba komerciuli

bankis sakorespodento angariSze. Tuki komerciuli banki lombardul
kreditsa da mis procents SeTanxmebul droSi ver dafaravs, fasiani
qaRaldebi gadadis erovnuli bankis sakuTrebaSi.
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komerciuli bankis mier lombarduli sesxis gadauxdelobisas,

erovnul banks ufleba aqvs, sesxis dafarvis vadis dadgomis dRidan,
giraoTi aRebuli fasiani qaRaldebis dafarvis dRemde, moaxdinos sesxis
procentis gazrda sami punqtiT da pirgasamtexlo miiRos yovel
dagvianebul dReze, Tanxis 0,5%. Eerovnuli banki gayidis fasian
qaRaldebs da Tu miRebuli Semosavali sesxze naklebi aRmoCnda, sxvaoba
komerciulma bankma unda dafaros.
lombarduli kreditis aReba aRiricxeba:
a). debeti – 1052 sakorespodento angariSi

krediti – 3881 erovnuli bankis sesxebi
b). debeti – 0204 giravnobis uzrunvelyofis saxiT micemuli aqtivebi

krediti – 0999 teqnikuri angariSi
sesxebis droulad dafarvis bolo dRes gakeTdeba Sebrunebuli

gatarebebi.
Kkomerciulma bankma sesxi Tu ver gadauxada erovnul banks, maSin,
Camoiwereba erovnul bankSi Cadebuli fasiani qaRaldebi:
a). debeti – 0999

krediti – 0204
b). debeti _ erovnuli bankis sesxebi
krediti _ 1401 an 1501 fasiani qaRaldebi
1. aRricxeT SeTanxmebis dadeba klientTan sesxis gacemaze;

2. aRricxeT sesxebidan misaRebi procentis daricxva;
3. aRricxeT sesxis gacema ucxour valutaSi;
4. aRricxeT lombarduli kreditis aReba komerciuli bankis mier;
5. aRricxeT vadagadacilebili sesxebis aRiareba.
6. ras niSnavs anuiteti;
7. aRricxeT ucxour valutaSi aRebul sesxze gadasaxdeli procentis
daricxva.
77
Tavi 6. fasiani qaRaldebis aRricxva
Ffasiani qaRaldebi aris mimoqcevadi finansuri instrumentebi da

uflebebi, romelTa sajaro SeTavazebac SesaZlebelia wilobrivi Tu
sasesxo fasiani qaRaldebis saxiT, an romlebic SeiZleba gardaiqmnan
aseTebad an arian aseTi uflebis matareblebi.
fasiani qaRaldebis emisias, mimoqcevas da maTTan dakavSirebul
sakiTxebs aregulirebs saqarTvelos kanoni fasiani qaRaldebis bazris
Sesaxeb. fasiani qaRaldebis emisiis licenzias iZleva saqarTvelos
erovnuli banki, dadgenili moTxovnebis Sesabamisad.
fasiani qaRaldebis aRricxvis sakiTxebs aregulirebs fass-7-
`finansuri instrumentebi: ganmartebiTi SeniSvnebi”, bass 32 – finansuri
instrumentebis wardgena; bass 39 - `finansuri instrumentebi: aRiareba da
Sefaseba”.
Ffasiani qaRaldebi bankma SeiZleba sxva kompaniebidan Seisyidos an
Tavad gamouSvas isini.
mocemul TavSi ganxilulia Semdegi sakiTxebi:
 dilinguri operaciebisaTvis nayidi aqciebis aRricxva;
 Sesyiduli obligaciebis aRricxva fasnamatiT da fasdaklebiT;
 obligaciebis gamoSvebis aRricxva.
6.1. dilinguri operaciebisaTvis nayidi

aqciebis aRricxva
aqcia aris fasiani qaRaldi, romelsac misi mflobelisaTvis moaqvs
Semosavali dividendis saxiT.
komerciulma bankebma SeiZleba Seisyidon sxva kompaniis aqciebi
dilinguri operaciebisaTvis anu yidva-gayidvis mizniT, an sxva sawarmos
sawesdebo kapitalSi wilis mopovebis mizniT.
arsebobs Cveulebrivi da privilegirebuli aqciebi.
Cveulebrivi aqcia iseTi aqciaa, romelzec araa dawesebuli dividendis
ucvleli saprocento ganakveTi. Mmisi dividendis sidide damokidebulia
aqciis gamomSvebi kompaniis mogebaze. MmaRali mogebis SemTxvevaSi
ganawilebuli iqneba maRali dividendi da piriqiT. Aamitom, Cveulebrivi
aqciis mflobelebi monawileoben aqciis gamomSvebi kompaniis marTvaSi
da aqvT xmis ufleba.
privilegirebul aqciebze dawesebulia dividendis ucvleli
saprocento ganakveTi da igi damokidebuli araa aqciis gamomSvebis
mogebis sidideze. maT aqvTY garantirebuli dividendi da amitom, ar
monawileoben aqciis gamomSvebi kompaniis marTvaSi. Cveulebrivi aqciebis
mflobelebis moTxovnebi dakmayofildeba mas Semdeg, rac
dakmayofildeba privilegirebul aqciebis mflobelTaA moTxovnebi.
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aqciebs gaaCniaT nominaluri Rirebuleba da Sesyidvis fasi.

nominaluri Rirebuleba aris is, rac aweria aqciis blanks. Tu aqciis
blankze nominaluri Rirebuleba dafiqsirebuli araa, maSin nominalur
Rirebulebad iTvleba gamocxadebuli fasi.
aqciebis Sesyidva SeiZleba moxdes rogorc erovnul, ise ucxour
valutaSi. aqcia SeiZleba iyos moklevadiani (erT wlamde) an
grZelvadiani (erTi wlis zemoT).
Aarafiqsirebuli Semosavlis mqone aqciebi, rogorc wesi, Cveulebriv
aqciebs warmoadgenen. isini, iseTi saxis nayidi aqciebia, romelTa
Tavisufali gayidvis ufleba fasiani qaRaldebis bazarze
nebadarTulia am aqciebis gamomSvebis mier da aRiricxeba angariSze –
1501 - àqciebi” (erovnul valutaSi) da 1511 - àqciebi ucxour valutaSi”.
operaciebi am angariSebze tardeba garigebis dadebis TariRisaTvis,
miuxedavad imisa, rodis moxdeba fasiani qaRaldebis miwodeba an Tanxis
gadaxda.
aqciis Sesyidvis RirebulebaSi Sedis misi nominaluri Rirebuleba,
daricxuli, magram jer gaucemeli Semosavali (dividendi) Sesyidvis
TariRisaTvis im SemTxvevaSi, Tu aqcias aqvs deklarirebuli Semosavali
da yidvasTan dakavSirebuli sxvadasxva xarjebi.
Ffasiani qaRaldebis bazarze, fasiani qaRaldebis Rirebulebis
cvlilebis Sesabamisad, bankma unda moaxdinos 1501 (àqciebi~) angariSze
aRricxuli nayidi aqciebis Rirebulebis gadafaseba. dilinguri
daniSnulebis aqciebi unda gadafasdes TiToeuli saangariSgebo
periodis bolos. gadafasebis Sedegad miRebuli sxvaoba miekuTvneba
xarjebs an Semosavlebs.
im SemTxvevaSi, Tu sabazro Rirebuleba aqciis sabalanso
Rirebulebaze metia, bankma unda aRiaros mogeba. Tu sabazro fasi
aqciis sabalanso Rirebulebaze naklebi aRmoCnda, aRiardeba zarali.
aqciebis gayidvis dros angariSi 1501 (aqciebi) unda dakreditdes
aqciebis sabalanso RirebulebiT. realurad gayiduli fasis toli
Tanxebi fuladi saxsrebis angariSebze aRiricxeba. xolo, sxvaoba
sabalanso Rirebulebasa da gayidvis fass Soris, aRiarebul iqneba
mogebad an zaralad.
magaliTi:
Sesyidulia Cveulebrivi aqciebi Tavisufali yidva-gayidvis
uflebiT anu dilinguri operaciebisaTvis - 10 000 larad.
Ddebeti – 1501 aqciebi - 10 000 l
Kkrediti – 1052 sakorespodento angariSi – 10 000 l
wlis bolos moxda aqciebis gadafaseba da sabalanso Rirebuleba 3%-
iT gaizarada.
Ddebeti – 1501 aqciebi - 300 l
Kkrediti – 6601 Semosavlebi aqciebTan dakavSirebuli operaciebis
O mixedviT – 300 l
Mmomdevno wels moxda aqciebis xelmeored gadafaseba da sabalanso
Rirebuleba Semcirdeba 5%-iT. (10300-is 5% = 515 l)
debeti – 8601 zarali aqciebTan dakavSirebuli operaciebis mixedviT 515 l
krediti – 1501 aqciebi - 515 l
bankma aqciebi gayida fasiani qaRldebis bazarze – 9000 larad
debeti – 1003 salaro – 9 000 l
debeti _ 8601 zarali aqciebTA dakavSirebuli operaciebis mixedviT _ 785 l
krediti – 1501 aqciebi _ 9 785 l (sabalanso RirebulebiT: 9785 _ 9000)
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Tu banki iyidis vadian aqciebs iseTi pirobiT, romelTaA Tavisufali

yidva-gayidvis uflebas aqciis gamomSvebi ar iZleva da romelTac,
garkveuli drois Semdeg, gamomSvebi ukan Seisyidis nominaluri
RirebulebiT, maSin, aqciebis Sesyidvis dros, Sesyiduli aqciebis
buRaltrul angariSze (1501), nayidi aqciebi aRiricxeba Sesyidvis fasiT,
saidanac, sxvaobis Tanxa Sesyidvis fassa da aqciis nominalur
Rirebulebas Soris, Camoiwereba wrfivi meTodiT, aqciis vadis
ganmavlobaSi. Tu aqciebi nayidi iqneba nominalurze maRali fasiT, maSin
sxvaobis Tanxa Camoiwereba arasaoperacio xarjebSi. xolo, nominalurze
dabali fasiT aqciebis Sesyidvis SemTxvevaSi, sxvaobis Tanxa aisaxeba
SemosavlebSi (6601 – Semosavali dilinguri operaciebida).
magaliTi:
1. 5000 laris nominaluri Rirebulebis aqciebi Sesyidulia 5500
larad, xuTi wliT. vadis gasvlis bolos aqciebis gamomSvebi Seisyidis
maT nominaluri RirebulebiT.
debeti – (1501) aqciebi – 5500 l
krediti – (1052) sakorespodento angariSi – 5500 l
2. xuTi wlis ganmavlobaSi, yoveli wlis bolos Camoiwereba sxvaobis

Tanxis mexuTedi (500/5), wrfivi meTodiT, da aRiardeba xarjad:
debeti – (9069) xarjebi danarCeni operaciebis mixedviT _ 100 l
krediti – (1501) aqciebi _ 100 l
amdenad, xuTi wlis bolos, aqciebis aRmricxvel angariSze (1501)

nayidi aqciebis Rirebuleba dava nominalur Rirebulebamde da aqciebis
gamomSvebis mier maTi ukan Sesyidvis dros, nominaluri Rirebulebac
Camoiwereba, riTac, aqciebis aRmricxveli angariSi xuTi wlis bolos
daixureba:
debeti – (1003) salaro an (1052) sakorespodento angariSi – 5000 l
krediti – (1501) aqciebi – 5000 l
iseTi nayidi aqciebis aRsaricxavad, romelic warmoadgens sxva

kompaniebis saaqcio kapitalSi, mocemuli bankis wils, aRiricxeba
investiciebis buRaltrul angariSebze (2001-03 an 2011-13) romelsac calke
ganvixilavT.
6.2. investiciebis aRricxva

investicia aris fulis dabandeba sxva kompaniis sakuTar
kapitalSi wilis mopovebisa da sargeblis miRebis mizniT.
investicia SeiZleba iyos finansuri, romelic dabandebulia fasian
qaRaldebSi (aqciebSi) da realuri, romelic arsebobs sainvesticio
qonebis anu uZravi qonebis saxiT. aq gnvixilavT finansur investiciebs.
Mmoklevadiani investiciebi ZiriTadad swrafad realizebadi
miznebisaTvis gmoiyeneba da gaTvaliswinebulia erT wlamde
SesanarCuneblad.
grZelvadiani anu erT welze meti vadis investiciebi, investirebul
sawarmoSi bankis mier mopovebuli uflebebis xarisxis mixedviT
SeiZleba iyos:
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a) investiciebi, romlebic Seadgens 20 procentze naklebs sxva

kompaniebis sawesdebo kapitalSi;
b) investiciebi, romlebic Seadgens 20-50 procents sxva kompaniebis
sawesdebo kapitalSi
g). investiciebi, romlebic Seadgens 50 procentze mets sxva
kompaniebis
sawesdebo kapitalSi
bass 28 – ìnvesticiebi mekavSire sawarmoebSi ~ – ganmartavs, rom Tu
investors ekuTvnis mekavSire sawarmoSi 20% da meti xmis ufleba,
iTvleba, rom investors gaaCnia mnSvnelovani zegavlenis ufleba.
investiciebi bankma SeiZleba ganaxorcielos rogorc erovnul, ise
ucxour valutaSi qveynis SigniT da gareT. investireba SeiZleba moxdes
Svilobil an sxva sawarmoebSi.
investori banki yovelTvis dgas riskis winaSe, radgan ar arsebobs
iseTi fasiani qaRaldi, romelsac erTdroulad gaaCnia investiciis
yvela Tviseba: usafrTxoeba, Semosavlis stabiluroba da likviduroba.
Aamitom, bankebi seriozulad swavloben investiciebis riskis xarisxs.
riskebis Semcireba SeiZleba investiciebis diversifikaciis gziT, rac
niSnavs investiciebis gadanawilebas sxvadasxva saxis fasian qaRaldebSi.
buRaltruli aRricxvis saerTaSoriso standartebiT miRebuli
meTodikis mixedviT, investiciebis Sefaseba Tavdapirvelad unda moxdes
SeZenis realuri RirebulebiT. periodulad unda ganxorcieldes maTi
gadafaseba, xolo yovelwlurad Catardes testireba gaufasurebaze. Tu
banks gaaCnia mniSvnelovani zegavlenis ufleba mekavSire an Svilobil
kompaniaSi, maSin gamoyenebul unda iqnes kapital-meTodi.
kapital_meTodi iseTi saaRricxvo meTodia, romelic gulisxmobs
investiciis Tavdapirvel aRricxvas TviTRirebulebis safuZvelze, xolo
Semdeg mis koreqtirebas mekavSire sawarmos mogeba/zaralSi, investoris
wilis SeZenis Semdgomi cvlilebis Sesabamisad, SeZenis TariRis Semdgom
periodSi. investoris wili investirebuli sawarmos mogeba/zaralSi
aRiardeba investoris mogeba/zaralSi. investoris mier mekavSire
sawarmodan dividendebis an sxva gasanawilebeli Tanxebis miReba,
amcirebs investiciis mimdinare sabalanso Rirebulebas. investiciebis
mimdinare sabalanso Rirebulebis cvlileba SeiZleba agreTve gamoiwvios
mekavSire sawarmos kapitalis iseTma cvlilebam, romelic asaxuli ar
iyo mis mogeba/zaralis angariSgebaSi. aseTi cvlileba warmoiSoba
ZiriTadi saSualebebis gadafasebiT, ucxouri valutis kursis
cvlilebiT gamowveuli sakurso sxvaobiT. investoris wili am
cvlilebebSi, pirdapir aisaxeba investoris kapitalSi (mogeba/zaralSi).
Bbankebis buRaltruli aRricxvis angariSTa gegmiT, investiciebis
aRsaricxavad rogorc erovnul, ise ucxour valutaSi, gamoyofilia
sami tipis angariSebi, sainvesticio wilis doneebis mixedviT:
2001 – investiciebi, romlebic Seadgens 20 procentze naklebs
sawarmoTaAsawesdebo kapitalSi;
2002 – investiciebi, romlebic Seadgens 20-50 procents sawarmoTaA
sawesdebo kapitalSi;
2003 – investiciebi, romlebic Seadgens 50 procentze mets
sawarmoTaAsawesdebo kapitalSi;
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es buRaltruli angariSebi aqtiuri angariSebia. maT debetSi

aRiricxeba finansuri investiciebis SeZena fasiani qaRaldebis
TviTRirebulebiT, romelic aris misi Sesyidvis realuri Rirebuleba.
investiciebis Sesyidva:
debeti _ investiciebi (realuri RirebulebiT)
krediti _ sakoresodento angariSi an sxva aqtivi
vinaidan investiciebi garkveul riskTanaa dakavSirebuli, unda
Seiqmnas investiciebis danakargebis rezervi, romlis aRicxvisaTvis
gamoiyeneba angariSi 4107 - ìnvesticiebis gaufasurebis da SesaZlo
danakargebis rezervi~. 8509 _ zarali danarCeni aqtivebis SesaZlo
danakargebis _ angariSis debetSi da, krediti – 4107 danarCeni aqtivebis
SesaZlo danakargebis rezervi (iqmneba erovnul valutaSi).
A 6.3. nayidi obligaciebis aRricxva
obligacia aris fasiani qaRaldi, romelic mis mflobels aZlevs

saprocento Semosavals.
Oobligacia SeiZleba gamouSvas saxelmwifom, erovnulma bankma,
komerciulma bankma an sxva kerZoO korporaciam.
erTi obligaciis nominaluri Rirebuleba 1000 larze naklebi ar unda
iyos. obligaciis wliur saprocento ganakveTs ewodeba kuponi. im
obligaciebs, romelzec dadgenilia ucvleli saprocento ganakveTi,
kuponuri obligaciebi ewodeba. Oobligaciis Sesyidva, faqtobrivad
sesxis gacemas niSnavs. Aamitom maT agreTve savalo fasian qaRaldebs
uwodeben.
obligaciebi SeiZleba Sesyiduli iqnes nominalurze maRali an
dabali fasiT. Tu obligacia iyideba nominalurze maRali fasiT,
maSasadame, obligacia gamoSvebulia premiiT. Tu obligacia iyideba
nominalur Rirebulebaze dabali fasiT, maSin obligacia gamoSvebulia
diskontiT. O
obligaciis premia misi gamomSvebisaTvis (emitentisaTvis) mogebaa,
myidvelisTvis ki zarali. Oobligaciis diskonti misi gamomSvebisaTvis
zaralia, myidvelisaTvis ki mogeba.
erovnuli banki adgens saxelmwifo obligaciebis gamoSvebisa da
gayidvis wesebs. erTi obligaciis nominaluri Rirebuleba unda iyos 1000
lari da aramaterialuri formiT gamoicema (anu obligaciis blankebi ar
ibeWdeba). aseve, igi adgens gasayidi obligaciebis raodenobas, erTi
myidvelis mier obligaciebis Sesyidvis maqsimalur raodenobas,
procentis maqsimalur dones. finansTa saministro ki oblogaciis yovel
gamoSvebas aniWebs saxelmwifo registraciis nomers.
erovnuli banki obligaciebs yidis auqcionze da sami dRiT adre
atyobinebs komerciul bankebs. Oobligacia iyideba saangariSsworebo
fasiT, romelsac erovnuli banki dadgenili formulis safuZvelze
iTvlis.
komerciulma bankebma obligaciebi SeiZleba Seisyidon nominalurze
maRali fasiT anu premiiT, rac misTvis xarjs warmoadgens. an Sesyidva
moxdes nominalurze dabali fasiT anu diskontiT, rac misTvis
Semosavalia.
82
Bbankebis buRaltruli aRricxvis angariSTaA gegmiT, cal-cakle

ixsneba saxelmwifi (klasi 14) da korporaciuli (anu kerZo seqtoris –
klasi 16) obligaciebis aRricxvis angariSebi. nayidi obligaciebi
SeiZleba aRiricxos rogorc erovnul, ise ucxour valutaSi.
Nnayidi obligaciebis aRmricxveli angariSebi aqtiuri angariSebia. maT
debetSi aRiricxeba nayidi obligaciebi nominaluri RirebulebiT, xolo
sxvaoba nominalur da Sesyidvis fass Soris calke aRiricxeba, an
`diskontis” (1401 an 1601) angariSebze, romlebic pasiuri angariSebia,
radgan `diskonti~ myidveli bankisTvis Semosavals niSnavs da/an
`premiis” angariSze, romelic aqtiuri angariSia, radgan myidveli
bankisTvis igi xarjs niSnavs.
obligaciis vadis ganmavlobaSi xdeba diskontis (an premiis) Tanxis
Camowera anu amortizacia wrfivi meTodiT imdenjer, ramdenjerac xdeba
procentis miReba.
1.Oobligaciis Sesyidva fasnamatiT, aRiricxeba:

debeti – 1403 an 1603 obligaciebi - nominaluri RirebulebiT
Ddebeti _ 1405 an 1605 obligaciis premia – sxvaobis Tanxa
K krediti _ fuladi saxsrebi an kreditorebi
O2. obligaciis premiis Tanxis Camowera (amortizacia):

debeti – 8121 an 8613 fasiani qaRaldebis premia
krediti – 1405 an 1605 obligaciebis premia

debeti _ 2406 an 2407 misaRebi procentebi
krediti _ 6062, 6602 an 6603 Semosavali obligaciebidan
4. obligaciis Sesyidva fasdaklebiT anu diskontiT:

debeti _ 1401 an 1601 diskonturi obligaciebi- nominaluri RirebulebiT
krediti _ 1402 an 1602 fasiani qaRaldebis diskonti-sxvaobis TanxiT
krediti –_ fuladi saxsrebi an kreditorebi
5. diskontis Tanxis Camowera anu amortizacia wrfivi meTodiT:

debeti _ 1402 an 1602 obligaciis diskonti
krediti _ 6601, 6602 an 6603 Semosavali fasiani qaRaldebis mixedviT
6. obligaciebis gayidva nominaluri RirebulebiT:

debeti – fuladi saxsrebi
krediti – nayidi obligaciebis Sesabamisi angariSebi
Tu nayidi obligaciebis gayidva moxdeba vadis dadgomamde, maSin

aRiarebuli iqneba mogeba an zarali gayidvis pirobebis Sesabamisad.
magaliTi:
komerciuli bankis mier Sesyidulia samwliani saxelmwifo kuponuri
obligacia 60000 larad, romlis nominaluri Rirebulebaa 58800 lari,
wliurad 15%-iani sargebliT.
1. debeti – 1403 sax. savalo kuponuri fasiani qaRaldebi – 58 800

debeti – 1405 fasiani qaRaldebis premia – 1 200
83
2. wlis bolos Camowerilia obligaciebis premia – 400 (1200–is

mesamedi)
debeti – 8121 sax. kup.fasiani qaRaldebis premiis xarji – 400 l
krediti – 1405 fasiani qaraldebis premia – 400 l
3. daricxulia obligaciebidan misaRebi procenti – 58800-is 15%

debeti – 2406 misaRebi procentebi – 8 820 l
krediti – 6062 Semosavali savalo fasiani qaRaldebidan – 8 820 l
4. procentis Tanxis miReba:

debeti – 1003 an 1052 fuladi saxsrebi – 8 820 l
krediti – 2406 misaRebi pocentebi – 8 820 l
sami wlis ganmavlobaSi ganmeordeba meore, mesame da meoTxe operacia.

sami wlis bolos nayidi obligaciebis premiis angariSi(1405) daixureba.
TviT obligaciebs ki ukan Seisyidis misi gamomSvebi nominaluri
RirebulebiT da Sedgeba Semdegi buRaltruli muxli:
debeti – 1003 an 1052 fuladi saxsrebi _ 58 800 l
krediti – 1403 obligaciebi _ 58 800 l
am gatarebiT obligaciebis aRmricxveli buRaltruli angariSi

daixureba.
6.4. gamoSvebuli obligaciebis aRricxva

komerciulma bankma SeiZleba Tavad gamouSvas obligaciebi, romelic
niSnavs bankis valdebulebebs gamoSvebuli obligaciis myidvelebis anu
mflobelebis mimarT.
gamoSvebuli obligaciebis rekvizitebia: gamomSvebis (emitentis)
dasaxeleba, sesxis Tanxa anu nominaluri Rirebuleba, procentis wliuri
ganakveTi anu kuponi, procentis gadaxdis perioduloba da ZiriTadi
Tanxis anu nominaluri Rirebulebis dafarvis vada.
raime damatebiT pirobebze SeiZleba daidos xelSekruleba obligaciis
gamomSvebsa da myidvelebs Soris.
cnobilia sxvadasxva tipis obligaciebi. esenia:
1. saxeebis mixedviT: Cveulebrivi anu klasikuri (procentis miReba
xdeba yovelwliurad, ZiriTadi Rirebulebisa ki vadis gasvlis bolos),
momgebiani (romelTa gaTamaSeba xdeba), konvertirebadi (anu aqciebze
SeiZleba gaicvalos fiqsirebuli fasiT), dabrunebadi (vadaze adre
SeiZleba daibrunos emitentma, razec ormoci dRiT adre unda acnobos
obligaciis mflobelebs);
2. dazRvevis mixedviT: uzrunvelyofili anu dazRveulia gamomSvebis
qonebiT da arauzrunvelyofili, romelic uzrunvelyofilia mxolod
`patiosani sityviT”;
3. saprocento ganakveTebis gadaxdis mixedviT: fiqsirebuli anu
kuponuri; `mcocavi” _ romlis saprocenti ganakveTi raRac intervalSi
moZraobs; nulovani – roca obligacia gaiyideba nominalur
Rirebulebaze dabla (diskontiT), SeiZleba procenti saerTod aRar
hqondes, radgan gamomSvebi, obligaciebs ukan, nominaluri RirebulebiT
Seisyidis;
4. dafarvis Tanmimdevrobis mixedviT: umaRlesi valdebulebis anu
pirvel rigSi dasafari da subordinaciuli anu meore rigSi dasafari;
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5. gamoSvebis dafarvis mixedviT: fiqsirebuli anu ifareba erTbaSad

da seriuli anu ifareba nawil-nawil ramdenime wlis ganmavlobaSi;
6. mflobelTa registraciix mixedviT: registrirebuli - romelTa
mflobelebi emitentis mier registrirebulia da maTi vinaoba
aRniSnulia obligaciaze. Dda kuponuri – masze myidvelis vinaoba
aRniSnuli araa. Oobligacias aqvs specialuri mosaxevi kuponi, romelzec
aRniSnulia yvela misaRebi procentis Tanxa da TariRi. kuponis
ganaRdeba xdeba emitentis (gamomSvebis) mier.
gamoSvebuli obligaciebis gayidva SeiZleba moxdes nominalurze
maRali fasiT anu premiiT, rac emitentisaTvis Semosavalia, an
nominalurze dabali fasiT anu diskontiT, rac gamomSvebisaTvis xarjia.
Tu gamoSvebuli obligaciis nominaluri Rirebulebaa 50000 lari da
gaiyida 51000 larad, maSasadame premiaa 1000 lari. Tu obligaciebi
gaiyideboda 38000 larad, maSin diskontis Tanxaa 2000 lari, rac zarals
niSnavs.
gamoSvebuli obligaciebis buRaltruli aRricxvisaTvis, angariSTa
gegmiT gaTvaliswinebulia valdebulebebis aRmricxveli angariSebi 38-e
klasis mixedviT, erovnul valutaSi:
3801 – `sakuTari savalo diskonturi fasiani qaRaldebi~ - igi pasiuri
angariSia. es angariSi gamoiyeneba bankis mier bazarze gamoSvebuli
fiqsirebuli vadis mqone obligaciebis (an Tamasuqebis) aRsaricxavad,
romelic iyideba diskontiT. operaciebi angariSze aisaxeba garigebis
dadebis TariRisaTvis miuxedavad imisa, Tu rodis gagzavnes fasiani
qaRaldebi an miiRes fuladi saxsrebi. am angariSze fasiani qaRaldebi
aRiricxeba nominaluri RirebulebiT.
3802 – sakuTari savalo diskonturi fasiani qaRaldebis kontrangariS-
diskonti – igi aqtiuri angariSia. am angariSze aRiricxeba gamoSvebuli
obligaciis diskontis Tanxa anu diskontis Tanxa da Semdeg, obligaciis
vadis ganmavlobaSi wrfivi meTodiT yovelwliurad Camoiwereba anu
moxdeba diskonturi procentis daricxva. obligaciis ukan gamosyidvis
momentisaTvis, diskontis angariSi daixureba.
3803 – sakuTari savalo kuponuri fasiani qaRaldebi – igi pasiuri
angariSia. am angariSze aRiricxeba bankis mier gamoSvebuli obligaciebi
nominaluri RirebulebiT, romelzec gamocxadebulia procentis
fiqsirebuli ganakveTi.
magaliTi 1:
ganvixiloT SemTxveva, roca bankis mier, ori wlis vadiT
gamoSvebuli, 30000 laris nominaluri Rirebulebis obligaciebi gaiyida
29000 larad. aseT SemTxvevaSi obligaciebi gayidulia diskontiT, rac
gamomSvebi bankisTvis xarjia.
Ooperaciebi Semdegnairad aRiricxeba:
1. sakuTari obligaciebis gayidva 29000 larad

debeti - 1052 sakorespodento angariSi – 29 000 l
debeti – 3802 kontrangariS – diskonti - 1 000 l
krediti – 3801 valdebuleba fasiani qaRaldebis gamoSvebiT - 30 000 l
2. yovelwliurad moxdeba diskontis Tanxis Camowera – 500 l

(1000 laris meoredi)
85
debeti – 8101 sakuTari fasiani qaRaldebis diskontis xarji _ 500 l

krediti – 3802 kontr-angariSi diskonti – 500 l
ori wlis bolos diskontis angariSi daixureba.

3. bolos, moxdeba sakuTari obligaciebis ukan gamosyidva 30000
larad:
debeti – 3801 sakuTari fasiani qaRaldebi – 30 000 l
krediti – 1052 sakorespodento angariSi – 30 000 l
magaliTi 2:
bankis mier gamoSvebuli 30000 laris nominaluri Rirebulebis
orwliani kuponuri obligacia, gaiyida 32000 larad, wliurad 15%-iani
ganakveTiT. procenti gadaixdeba weliwadSi erTxel, xolo ZiriTadi
Tanxa, vadis gasvlis bolos.
Ooperaciebis aRricxva moxdeba Semdegnairad:
1. obligaciebis gamoSveba da gayidva 32000 larad
debeti – 1003 an 1052 fuladi saxsrebi – 32000 l
krditi – 3803 sakuTari fasiani qaRaldebi - 32000 l
angariSTaA gegmiT, gamoSvebuli obligaciebisaTvis premiis angariSi

calke gamoyofili araa. amitom, aRricxva xdeba mTliani gayidvis fasiT.
angariSi 3803 – pasiuri angariSia da aRricxavs valdebulebebs, romelic
warmoiSoba obligaciebis gamoSvebis Sedegad.
2. wlis bolos, gamoSvebuli obligaciebis Sedegad warmoSobili
valdebulebebis angariSidan Camoiwereba premiis Tanxis meoredi:
debeti – 3803 sakuTari fasiani qaRaldebi – 1000 l
krediti – 6603 Semosavali savalo fasiani qaRaldebidan – 1000 l
3. gadasaxdeli procentis daricxva pirveli wlis bolos –

30000-is 15% = 4500 l
Ddebeti – 8102 xarjebi sakuTari savali fasiani qaRaldebis mixedviT – 4500 l
krediti _ 4407 gadasaxdeli procentebi _ 4500 l
4. procentis gadaxda:
debeti – 4407 gadasaxdeli procentebi _ 4500 l
meore wels ganmeordeba bolo sami gatareba da gamoSvebuli

obligaciebis premiiT anu fasnamatiT gayidvis Rirebuleba 3803
angariSze, daiyvaneba maT nominalur Rirebulebamde. bolos, moxdeba
saboloo angariSsworeba obligaciis mflobelebTan, maTi ukan
gamosyidvis gziT:
debeti – 3803 valdebuleba sakuTari fasiani qaRaldebiT _ 30000 l
K krediti – 1052 sakorespodento angariSi _ 30000 l
1. rogor aqciebs ewodeba Cveulebrivi aqciebi;

2. rogor aqciebs ewodeba privilegirebuli aqciebi;
3. romeli tipis aqciebia bankis aqtivi: sakuTriv mis mier gamoSvebuli
Tu sxva kompaniebisagan nayidi;
4. ras niSnavs obligaciis diskonti misi emitenti bankisaTvis;
5. ras niSnavs obligaciis premia misi myidvelisaTvis.
86
Tavi 7. operaciebis aRricxva
$ ucxour valutaSi
sagareo-savaWro urTierTobebis dros da saerTaSoriso safinanso

organizaciebTan angariSsworebis ganxorcielebis mizniT warmoiqmneba
ucxour valutaSi operaciebis aRricxvis aucilebloba.
Oucxour valutSi ganxorcielebuli operaciebi or jgufad iyofa:
 Mmimdinare savaluto operaciebi da
 Kkapitalis moZraobasTan dakavSirebuli operaciebi
Aam TavSi SeiswavliT maTi aRricxvis meTodikas.
7.1 saangariSsworebo operaciebis aRricxva

Uucxour valutaSi
Mmimdinare savaluto operaciebs miekuTvneba:

 ucxouri valutis miReba da gacema eqsportirebuli an
importirebuli saqonlis, samuSaos an momsaxurebisaTvis qveynis
Signidan gareT da garedan SigniT;
 sabanko kreditebis aReba ucxouri bankebidan an piriqiT;
 procentebisa da dividendebis gadmoricxva-gadaricxvis operacebi
ucxoeTis qveynebTan;
 xelfasis da sxva gasacemlebis gacema ucxo saxelmwifoebis
moqalaqeebze;
kapitalis moZraobis operaciebs miekuTvneba:

 pirdapiri investiciebi sawarmoTaA sawesdebo kapitalSi,
ganxorcielebuli ucxouri kompaniebis mier;
 fasiani qaRaldebis SeZena ucxoeli moqalaqeebis mier;
 finansuri kreditebis gacema da miReba sxva saxelmwifoebidan.
ucxour valutaSi angariSsworebis ganxorcielebisaTvis, erovnuli

bankis debulebebis Tanaxmad, komerciuli bankebi erovnul bankSi xsnian
sakorespodento angariSs ucxour valutaSi (1062) da bankebs Soris
sakorespodento angariSebs: `loros” (3511, 3512 an 3513) ) da `nostros”
(1712 an 1713), aseve ucxour valutaSi.
Tavis mxriv, yovel iuridul pirs ufleba aqvs komerciul bankebSi
gaxsnan angariSebi ucxour valutaSi. sawarmoebs ufleba aqvT savaluto
angariSi gaxsnan sxvadasxva bankSi, nebismieri saxis valutaSi,
saqarTvelos mTel teritoriaze.
Aararezidentebidan amonagebis misaRebad, Tanxa jer Cairicxeba
satranzito savaluto angariSze da sabolood kuTvnili Tanxa
Cairicxeba klientis mimdinare savaluto angariSze.
savaluto angariSebis gaxsna aseve SeuZliaT fizikur pirebs.
87
naRdi ucxouri valutiT angariSsworeba nebadarTulia mxolod

fizikur pirebTan. Aam mizniT komerciul bankebSi salaros angariSebi
ixsneba cal-calke valutis saxeebis mixedviT. am angariSebze,
gansxvavebiT sxva tipis organizaciebis aRricxvisagan, naRdi ucxouri
valuta, larSi ar aRiricxeba. aramed, aRricxva uSualod, Sesabamis
ucxour valutaSi xdeba da paralelurad gamoiyeneba savaluto
poziciisa (2611) da savaluto poziciis kontrfasis (2601) angariSebi. am
angariSebis gamoyenebis meTodika Tqven adre ukve SeiswavleT.
sxvadasxva qveynis bankebs Soris angariSsworebis dros, roca erTi
qveynis komerciuli bankidan fuli gadairicxeba sxva qveynis bankSi, dRes
es xdeba fizikuri fulis moZraobis gareSe, romelsac `wignis fulis~
da eleqtronuli fulis eras uwodeben.
davuSvaT, erT-erTma qarTulma komerciulma bankma, germaniis
bankidan iyida 20000 evro, 40000 larad. germaniaSi myofi komerciul
bankSi gaixsneba `nostro” angariSi evroSi, sadac Cairicxeba 20000
evro. xolo saqarTveloSi, qarTuli komerciuli banki TavisTan xsnis
momwodebeli bankis saxelze `loro” angariSs, sadac Caricxavs – 40000
lars. erTdroula Sedgeba ori buRltruli muxli. arc evro da arc
lari fizikurad ar tovebs Tavisi qveynis sazRvrebs maSinac ki, Tuki
evro gadmoiricxeba qarTuli komerciuli bankis evros sakorespodento
angariSze saqarTveloSi.
a),Ddebeti _ nostro evroSi _ 20 000 evro

krediti – evros savaluto pozicia _ 20 000 evro
b). debeti _ evros kontrfasi _ 40 000 l
krediti – `loro~ larSi _ 40 000 l
Tuki saWiro gaxdeba angariSsworeba moxdes vTqvaT germaniaSi (an

evros zonis sxva qveynebSi) myof klientTan, amisTvis ukve gaxsnili –
evros `nostro” angariSi iqneba gamoyenebuli.
OmagaliTi 1.
davuSvaT, saqarTvelos erT-erTma kompania `Toliam~, moaxdina 60000
laris Rirebuli saqonlis eqsporti germaniaSi, romelic 30000 evros
ekvivalentia.
aseT SemTxvevaSi, `Tolias~ momsaxure qarTuli komerciuli banki
germanul bankSi gaxsnis `nostro” angariSs evroSi da TavisTan,
klientis (`Tolias~) mimdinare angariSs, aseve evroSi.
1. `nostro~ angariSis gaxna evroSi _ 30000 evro (ekvivlenti 60000

lari), klientis mimdinare angariSis xarjze:
debeti – 1712 `nostro~ evroSi, ararezident kom/bankSi – 30000

krediti – 3612 klientis mimdinare angariSi evroSi – 30000
2. germaniaSi, saqarTvelos imave kompania `Toliam~ dafara erT-erTi

kompaniis davalianeba – 5000 evro
debeti – 3612 `Tolias~ mimdinare angariSi – 5000 evro
krediti – 1712 `nostro evroSi~ – 5000 evro
im SemTxvevaSi Tuki 25000 evro gadmoiricxa ucxoeTis bankidan,

saqarTvelos mocemul komerciul bankSi, maSin:
88
1. klientis mimsaxure bankSi gadmoiricxa – 25000 evro

debeti _ 1062 sakorespodento angariSi evroSi – 25000 evro
krediti _ nostro evroSi – 25 000 evro
2. imave klientma moiTxova erT-erTi qarTuli kompaniisadmi misi

davalianebis dafarva 10000 laris odenobiT, evroSi gaxsnili mimdinare
angariSis xarjze, radgan erovnul angariSebze ar aRmoaCnda lari.
vTqvaT, erTi evro ori laris tolia.
maSasadame, saWiroa konvertacia da adgili eqneba Semdeg buRaltrul
gatarebebs:
a). debeti – 3612 klientis mimdinare angariSi evroSi – 5000 evro

krediti – 2611 – evros savaluto pozicia – 5000 evro
b). debeti – 2601 evros kontrfasi – 10000 lari
krediti – 1052 sakorespodento angariSi –10000 lari
3. sxva romelime klientis mimdinare angariSze gadmoricxulia 26000

dolari
debeti – 1062 sakorespodento angariSi dolarSi – 26000 $
krediti – 3612 klinetis mimdinare angariSi dolarSi 26000 $
4. klientis mimdinare savaluto angariSidan gadaricxulia 5000

dolari
debeti – 3612 klientis mimdinare angariSi dolarSi – 5000 $
krediti – 1062 sakorespodento angariSi dolarSi – 5000 $
5. Aararezidenti bankis mier gadmoricxulia `loro~ angariSze 14000

dolari
Ddebeti – 1062 sakorespodento angariSi dolarSi – 14000 $
K krediti – 3512 `loro~ dolarSi _ 14000 $
komerciulma bankebma SeiZleba sesxebi aiRon ucxour valutaSi

ararezidenti bankebidan. am SemTxvevaSi aseve gamoiyeneba savaluto
angariSebi. ucxour valutaSi aRebul sesxebze gadasaxdeli procentebis
daricxvis dros warmoSobili valdebulebis aRiareba ucxour valutaSi
xdeba. oRond saprocento xarjebi aRiricxeba erovnul valutaSi,
savaluto poziciisa da kontrfasis angariSebis gamoyenebiT.
magaliTi:
komerciulma bankma gasca sesxi 40000 dolari ararezident
(sazRvargareTis) bankze. wliurad 15%-iani sargebliT.
1. debeti – 1818 –klientebze gacemuli sesxebi dolarSi _ 40000 $
krediti – 1062 – sakorespodento angariSi dolarSi – 40000 $
2. daricxulia gacemuli sesxidan misaRebi procenti – 6000 dolari,

kursi 1:1,5
a. debeti _ (2414) moTxovna misaReb procentze dolarSi _ 6000 $
krediti – (2611) dolaris savaluto pozicia _ 6000 $
b. debeti – (2601) savaluto poziciis kontrfasi – 9000 l

krediti – (6312) saprocento Semosavali ucxour
valutaSi gacemuli sesxebidan – 9000 l
89
3. procentis Tanxa ki gadmoiricxeba dolarSi – 6000 $

debeti – (1062) sakoresp. angariSi ucxour valutaSi – 6000 $
krediti – (2414) moTxovna misaReb procentze – 6000 $
rogroc ukve visaubreT, es ar niSnavs rom dolari fizikurad

gadmoigzavneba saqarTveloSi.
7.2. ucxouri investiciebis aRricxva

adre uve ganxilul iqna, rom investicia aris fulis dabandeba
sxvisi kompaniis sakuTar kapitalSi wilis mopovebisa da sargeblis
miRebis mizniT.
investicia SeiZleba iyos finansuri, romelic dabandebulia fasian
qaRaldebSi da realuri, romelic arsebobs sainvesticio qonebis anu
uZravi qonebis saxiT.
Mmoklevadiani anu mimdinare investiciebi ZiriTadad swrafad
realizebadi miznebisaTvis gamoiyeneba da gaTvaliswinebulia erT
wlamde SesanarCuneblad.
grZelvadiani anu erT welze meti vadis investiciebi, investirebul
sawarmoSi bankis mier mopovebuli uflebebis xarisxis mixedviT
SeiZleba iyos:
a) investiciebi, romlebic Seadgens 20 procentze naklebs sxva
kompaniebis sawesdebo kapitalSi;
b) investiciebi, romlebic Seadgens 20-50 procents sxva kompaniebis
sawesdebo kapitalSi
g). investiciebi, romlebic Seadgens 50 procentze mets sxva
kompaniebis sawesdebo kapitalSi
bass 28 – ìnvesticiebi mekavSire sawarmoebSi ~ – ganmartavs, rom Tu
investors ekuTvnis mekavSire sawarmoSi 20% da meti xmis ufleba,
iTvleba, rom investors gaaCnia mnSvnelovani zegavlenis ufleba.
investiciebi bankma SeiZleba ganaxorcielos rogorc erovnul, ise
ucxour valutaSi qveynis SigniT da gareT. investireba SeiZleba moxdes
Svilobil an sxva sawarmoebSi.
investori banki yovelTvis dgas riskis winaSe, radgan ar arsebobs
iseTi fasiani qaRaldi, romelsac erTdroulad gaaCnia investiciis
yvela Tviseba: usafrTxoeba, Semosavlis stabiluroba da likviduroba.
Aamitom, bankebi seriozulad swavloben investiciebis riskis xarisxs.
riskebis Semcireba SeiZleba investiciebis diversifikaciis gziT, rac
niSnavs investiciebis gadanawilebas sxvadasxva saxis fasian qaRaldebSi.
buRaltruli aRricxvis saerTaSoriso standartebiT miRebuli
meTodikis mixedviT, investiciebis Sefaseba Tavdapirvelad unda moxdes
SeZenis realuri RirebulebiT anu fasiT, romelic yalibdeba bazris
monawileebs Soris nebayoflobiT ganxorcielebuli oeraciebis dros.
periodulad unda ganxorcieldes investiciebis gadafaseba, xolo
yovelwlurad Catardes testireba gaufasurebaze. Tu banks gaaCnia
mniSvnelovani zegavlenis ufleba mekavSire an Svilobil kompaniaSi,
maSin gamoyenebuli unda iqnes kapital-meTodi.
kapital_meTodi iseTi saaRricxvo meTodia, romelic gulisxmobs
investiciis Tavdapirvel aRricxvas TviTRirebulebis safuZvelze, xolo
Semdeg mis koreqtirebas mekavSire sawarmos mogeba/zaralSi, investoris
90
wilis SeZenis Semdgomi cvlilebis Sesabamisad, SeZenis TariRis Semdgom

periodSi. investoris wili investirebuli sawarmos mogeba/zaralSi,
aRiardeba investoris mogeba/zaralSi. investoris mier mekavSire
sawarmodan dividendebis an sxva gasanawilebeli Tanxebis miReba,
amcirebs investiciis mimdinare sabalanso Rirebulebas. investiciebis
mimdinare sabalanso Rirebulebis cvlileba SeiZleba agreTve gamoiwvios
mekavSire sawarmos kapitalis iseTma cvlilebam, romelic asaxuli ar
iyo mis mogeba/zaralis angariSgebaSi. aseTi cvlileba warmoiSoba
ZiriTadi saSualebebis gadafasebiT an ucxouri valutis kursis
cvlilebiT gamowveuli sakurso sxvaobiT. investoris wili am
cvlilebebSi, pirdapir aisaxeba investoris kapitalSi (mogeba/zaralSi).
Bbankebis buRaltruli aRricxvis angariSTa gegmiT, investiciebis
aRsaricxavad rogorc erovnul, ise ucxour valutaSi, gamoyofilia
sami tipis angariSebi, sainvesticio wilis doneebis mixedviT:
2011 – investiciebi ucxour valutaSi, romlebic Seadgens 20%-ze
naklebs sawarmoTa sawesdebo kapitalSi;
2012 – investiciebi ucxour valutaSi, romlebic Seadgens 20-50%-s
sawarmoTa sawesdebo kapitalSi;
2013 – investiciebi ucxour valutaSi, romlebic Seadgens 50%-ze mets
sawarmoTa sawesdebo kapitalSi.
vinaidan investiciebi garkveul riskTanaa dakavSirebuli, unda

Seiqmnas investiciebis danakargebis rezervi: 8509 _ zarali danarCeni
aqtivebis SesaZlo danakargebis _ angariSis debetSi da, krediti – 4107-
investiciebis gaufasurebis SesaZlo danakargebis rezervi (iqmneba
erovnul valutaSi). am angariSs yovelTvis kreditis naSTi aqvs. misi
naSTi, wlis bolosaTvis, gamoakldeba ucxouri investiciis sidides da
sxvaoba anu investiciis wminda Rirebuleba aisaxeba buRaltrul
balansSi. investiciebis gaufasurebis SesaZlo danakargebis rezervi
iqmneba erovnul valutaSi. amitom, aRricxvaSi gamoiyeneba savaluto
poziciis angariSebi. 4107 - (investiciebis SesaZlo danakargebis rezervis)
– angariSis kreditSi aRiricxeba investiciebis afaseba, debetSi
aRiricxeba ucxouri investiciebis Camofaseba da uimedo investiciebis
Camowera. Tu rezervi sakmarisi ar aRmoCnda, maSin sxvaoba warmoadgens
zarals sainvesticio fasian qaRaldebTan dakavSirebiT da aRiricxeba
8911-12-13 angariSebze (`zarali sainvestico operaciebis mixedviT,
ucxouri valutiT~).
investiciebis anu sainvesticio fasiani qaRaldebis Sesyidva
aRiricxeba Semdegnairad:
debeti – 2011-12-13 investiciebi ucxour valutaSi
krediti – 1062 sakoresp. angariSi ucxour valutaSi
investiciebis Camofaseba:
a). debeti _ 4107 investiciebis gaufasurebis SesaZlo danakargebis
rezervi (er.valutaSi)
krediti – 2601 kontrfasi larebSi
b). debeti – 2611 savaluto pozicia dolarSi
krediti – ucxouri investiciebi dolarSi
91
bankis mier Sesyidulia sazRvargareTis kompaniis 1000 cali aqcia,
erTeulis nominaluri Rirebulebaa 100 dolari da Sesyiduli iqna 120
dolarad. investiciis Sedegad mopovebulia 25%-iani wili, kompaniis
sawasdebo kapitalSi.
Ddebeti – 2012 ucxouri investiciebi – 120 000 dolari
krediti – 1062 sakorespodento angariSi 120 000 dolari
1. Ddaricxulia misaRebi dividendi 5000 dolari, gasacvleli kursia

1:1,5
a). Ddebeti _ 2472 misaRebi dividendebi ucxouri investiciebidan – 5000 d
krediti _ 2611 savaluto pozicia dolarSi – 5000 d
b). debeti – 2601 dolaris kontrfasi – 7500 l
krediti – 6512 Semosavali dividendidan – 7500 l
2. Ggadafasebis Sedegad moxda ucxouri investiciebis fasmateba 10%-

iT.
a). debeti _ 2012 ucxouri investiciebi – 12000 d (120 000-is 10%)
krediti _ 2611 savaluto pozicia dolarSi – 12000 d
b). debeti _ 2601 dolaris kontrfasi – 18 000 l
krediti _ 4107 investiciebis SesaZlo danakargebis rezervi _ 18000 l
3. wlis bolosaTvis Camowerilia uimedo investiciebi 10000 dolari,

romelic erovnul valutaSi 16 000 laria
a). debeti _ 4107 investiciebis danakargebis rezervi – 16000 l
krediti _ 2601 dolaris kontrfasi – 16000 l
b). debeti _ 2611 savaluto pozicia dolarSi – 10000 dolari
krediti _ 2012 ucxouri investiciebi – 10000 dolari
rac Seexeba realur investiciebs, igi warmoadgens sainvesticio

qonebas, romelsac miekuTvneba miwa an Senobebi, romelsac floben
(mesakuTre an moijare – finansuri ijaris pirobebSi) saijaro
Semosavlebis miRebis an kapitalis Rirebulebis zrdis an orive mizniT,
garda iseTi miznebisa, rogoricaa: gamoyeneba saqonlis wamoebisaTvis,
momsaxurebis gawevisaTvis, administraciuli miznebisaTvis an
gayidvisaTvis (bass 40 – `sainvesticio qoneba~).
sainvesticio qoneba sawyis etapze unda Sefasdes TviTRirebulebiT,
garigebis xarjebis CaTvliT. Semdeg sawarmos SeuZlia airCios realuri
Rirebulebis modeli. sainvesticio qonebis realurma Rirebulebam unda
asaxos bazris is mdgomareoba, romelic arsebobs balansis Sedgenis
TariRisaTvis. Rirebulebis yvela cvlileba unda aisaxos mimdinare
periodis mogeba/zaralSi.
1. ras niSnavs savaluto operaciebi;

2. aRricxeT aqciebis Sesyidva ucxour valutaSi;
3. aRricxeT misaRebi procentis daricxva ucxour valutaSi;
4. aRricxeT gadasaxdeli procentis daricxva ucxour valutaSi;
5. aRricxeT ucxour valutaSi misaRebi dividendis daricxva.
92
Tavi 8. komerciuli bankebis

Semosavlebisa
∑ da xarjebis aRricxva
Semosavlebisa da xarjebis aRricxva komerciul bankebSi warmoebs

buRaltruli aRricxvis saerTaSoriso standartebis moTxovnebis
Sesabamisad.
Aam TavSi ganixileba Semdegi sakiTxebi:
 Semosavlebis arsi, klasifikacia da aRiareba;
 saoperacio Semosavlebis aRricxva;
 bankebis xarjebis klasifikacia, aRiareba da aRricxva;
 arasaoperacio Semosavlebisa da xarjebis aRricxva.
8.1. bankebis Semosavlebis arsi, klasifikacia

da DaRiareba
Semosavali aris sawarmos mier ekonomikuri sargeblis zrda

saangariSgebo periodSi aqtivebis zrdis an valdebulebebis Semcirebis
gziT, rac gamoixateba sawarmos sakuTari kapitalis gadidebiT, romelic
araa dakavSirebuli sakuTari kapitalis mesakuTreTa damatebiT
SenatanebTan.
Kkomerciuli bankebis Semosavlebi, sxva komaniebis msgavsad, saqmianobis
sferoebis mixedviT, iyofa saoperacio, arasaoparacio da gansakuTrebul
Semosavlebad.
Semosavlebi moicavs amonagebs ZiriTadi saqmianobidan an gaweuli
momsaxurebidan da sxva Semosulobebs dividendebis, roialtebisa da
saijaro procentebis saxiT.
bankebSi amonagebs miekuTvneba gacemuli sesxebidan miRebuli
saprocento Semosavali, gansxvavebiT sxva sferos kompaniebisa, sadac
saprocento Semosavlebi arasaoperacio Semosavlebs warmoadgens.
komerciuli bankebis saoperacio Semosavals miekuTvneba gaweuli
momsaxurebidan miRebuli saprocento da sakomisio Semosavlebi.
momsaxurebis gawevidan miRebuli Semosavlebis miReba xdeba
momsaxurebis xelSekrulebis Sesrulebis stadiebis mixedviT, miuxedavad
imisa miRebulia Tu ara fuli. momsaxurebis Sedegebis saimedod Sefaseba
maSin aris SesaZlebeli, Tu dakmayofilebulia Semdegi probebi (bass 18 -
àmonagebi~):
 mocemuli sabanko operaciidan mosalodnelia ekonomikuri
sargeblis Semosvla;
 Semosavlis Sefaseba SeiZleba saimedod;
 SesaZlebelia momsaxurebaze gaweuli danaxarjebis saimedod
Sefaseba.
Tu Cndeba ganusazRvreloba amonagebSi anu Cndeba Tanxa, romlis
amoRebis albaToba nulis tolia, maSin igi aRiarebul unda iqnes
rogorc xarji.
93
Tu SeuZlebelia momsaxurebis gawevasTan dakavSirebuli Sedegis

saimedod gansazRvra, maSin amonagebis aRiareba xdeba mxolod ukve
aRiarebuli amoRebadi xarjebis farglebSi.
sesxiT momsaxurebisaTvis misaRebi sakomisio unda aRiardes
momsaxurebis gawevis momentisaTvis.
bankis aqtivebis sxva pirTa mier gamoyenebidan miRebuli amonagebi
saijaro procentebis, roialtis da dividendebis saxiT, unda aisaxos, Tu
mosalodnelia ekonomikuri sargeblis miReba da SesaZlebelia misi
saimedod Sefaseba. aseTi Semosavlebis aRiareba unda moxdes efeqturi
saprocento meTodis gamoyenebiT, romelsac iTvaliswinebs bass 39 (muxli
9).
efeqturi saprocento meTodi aris finansuri aqtivebis da finansuri
valdebulebebis amortizebuli Rirebulebis gamoTvlisa da saprocento
Semosavlebis an xarjebis Sesabamis periodSi gadanawilebis meTodi.
Eefeqturi saprocento ganakveTi aris ganakveTi, romelic zustad
adiskontebs momavalSi misaReb an gadasaxdel savaraudo fulad
saxsrebs finansuri instrumentis mosalodneli momsaxurebis vadis
ganmavlobaSi, an finansuri aqtivisa Tu finansuri valdebulebis wminda
sabalanso Rirebulebas mokle periodis ganmavlobaSi (bass 39).
efeqturi saprocento ganakveTis gamoTvlis dros finansuri
instrumentebi da fuladi nakadebi unda Sefasdes yvela sakontraqto
pirobis gaTvaliswinebiT, magram ar gaiTvaliswineba momavali sakredito
danakargebi. erovnuli bankis specialuri debulebiT damtkicebulia
saerTaSoriso praqtikaSi gavrcelebuli, efeqturi saprocento
ganakveTis gamoTvlis meTodika ().
masSi gadmocemulia, rom kreditis efeqturi saprocento gnakveTis
gaangariSebisaTvis saWiroa momxmarebls mier Tanxis gadaxdebis
dRevandeli (diskontirebuli) Rirebuleba gauTanabrdes momxmareblis
mier bankidan miRebuli da misaRebi Tanxebis dRevandel Rirebulebas. igi
gamoisaxeba wliuri procentiT da gaiangariSeba momxmareblis mier
kreditze gaweuli finansuri xarjebis gaTvaliswinebiT.
Kkreditis efeqturi saprocento ganakveTi DgaiangariSeba Semdegi
formuliT:
sadac,
ა) k – aris Tanxis gamotanis rigiTi nomeri;
ბ) k’ – Tanxis Setanis (gadaxdis) rigiTi nomeri;
გ) Ak - k rigiTobiT gamotanili kreditis Tanxa;
დ) A’k’ - k’ rigiTobiT gadaxadili Tanxa – finansuri xarji;
ე) Σ - jamis niSani;
ვ) m - Tanxis gamotanis saerTo raodenoba;
ზ) m’ - Tanxis gadxdebis saerTo raodenoba;
თ) tk – drois intervali, gamosaxuli wlebSi an wlis wiladis saxiT,
sesxis pirvel rigiTobiT gamotanasa da Semdgom gamotanebs
Soris – meoredan – m – mde.
94
ი) tk’ – drois intervali, gamosaxuli wlebSi an wlis wiladis saxiT,

sesxis pirvel rigiTobiT gamotanasa da gadaxdebs Soris – pirvelidan
m’- mde;
კ) i – kreditis efeqturi saprocento ganakveTi.
(gamoTvlebSi raTqma unda, gamoiyeneba kompiuteruli teqnika)
debulebis Tanaxmad, kreditis efeqturi saprocento ganakveTis

gamosaTvlelad gamoyenebul unda iqnas Semdegi daSvebebi:
 Tu momxmarebel SeuZlia garkveuli limitis farglebSi nebismieri
odenobis Tanxa gamoitanos garkveuli periodis ganmaavlobaSi,
daiSveba, rom momxmarebels mTliani Tanxa gamoaqvs erTdroulad
pirvelive gamotanis SesaZleblobisTanave;
 Tu arsebobs Tanxis gamotanis sxvadasxva meTodebi (bankis
salarodan, bankomatidan da sxv.), romlebic dakavSirebulia
sxvadasxva saxis finansur xarjebTan, daiSveba, rom momxmarebels
Tanxa gamoaqvs praqtikaSi arsebuli naRdi angariSsworebis
yvelaze iafi meTodiT;
 Tu Tanxis gadaxdis fiqsirebuli periodi ar aris miTiTiebuli.
kreditis xangrZlivobad daiSveba erTi weli da Senatanebis sqemad
yovelTviuri Setanis sqema;
 daiSveba rom momxmarebeli axorcielebs minimaluri SesaZlo
Tanxis Setanas TiToeuli TariRisaTvis;
 Tu kreditis zeda zRvari ar aris miTiTebuli, daiSveba, rom
aRniSnuli zRvaria 3000 lari;
 overdraftis an sakredito baraTis SemTxvevaSi. daiSveba, rom
momxmarebels gamoaqvs maqsimaluri dasaSvebi Tanxa pirvelive
SesaZleblobisTanave da faravs mas sakredito periodis
dasasruls. xolo Tu ar aris miTiTebuli sakredito
xelSekrulebis xangrZlivoba, aseTad daiSveba erTi weli;
 indeqsirebuli saprocento ganakveTis gamoyenebis SemTxvevaSi,
kreditis efeqturi saprocento ganakveTi iTvleba daSvebiT, rom
kreditis saprocento ganakveTi mudmivia da utoldeba kreditis
sawyis saprocento ganakveTs;
 Tu sakredito xelSekruleba iTvaliswinebs gansxvavebul
saprocento ganakveTebs sxvadasxva periodebisaTvis, efeqturi
saprocento ganakveTis gaangariSeba unda moxdes saprocento
ganakveTis yvelaze maRali mniSvnelobis gamoyenebiT;
 daiSveba rom mxareebi droulad asruleben TavianT
valdebulebebs da amitom gaangariSebaSi ar gaiTvaliswineba
mosalodneli jarimebi da sauravebi;
 DdaiSveba, rom laris gaufasureba xdeba yoveldRiurad Tanabari
absoluturi odenobiT da rom, momxmareblebi Tanxis Setanasa da
gamotanas larSi axdenen;
 gaangariSebaSi daiSveba, rom weliwadSi aris 365 dRe, xolo nakian
weliwadSi 366 dRe.
95
sailustracio magaliTebi:
magaliTi №1
sakredito xelSekrulebiT gaTvaliswinebulia kreditis mTliani
Tanxis odenoba – 6000 lari, romlis dafarva xdeba erTjeradad 6270
laris SetaniT xelSekrulebis gaformebidan (1/1/10) eqvsi Tvis Semdeg
(7/1/10):
Sedegad, X=9.28220%, e.i. kreditis efeqturi saprocento ganakveTi

aris 9.3%.
magaliTi 2:
sakredito xelSekrulebiT (1/1/10) gaTvaliswinebuli kreditis
mTliani Tanxis odenobaa – 6000 lari, romlis dafarvac xdeba oTxjer
Tanabari wliuri SenataniT. wliuri saprocento ganakveTia 9%. Bbankis
mier gansazRvruli TiToeuli Tanabari Senatanis odenobaa 1852,01 lari.
Sedegad, X=8.99509%, e.i. kreditis efeqturi saprocento gaanakveTi

aris 9.0% (ix. abg.org.ge/docs/interest_rate_caculation.docx)
bass-is rekomendaciebiT, Semosavlebi da Semosulobebi unda aRiardes
mogebas/zaralSi.
8.2. Semosavlebis aRricxva

komerciuli bankebis buRaltruli aRricxvis angariSTa gegmiT,A
Semosavlebis aRmricxveli angariSebi dajgufebulia im organizaciebis
samarTlebrivi formebis mixedviT, saidanac miiReba Semosavlebi,
agreTve, operaciis tipebis da valutis saxeebis mixedviT.
komerciuli bankebi iReben Semdegi tipis Semosavlebs:
a). saprocento Semosavlebi saxelmwifo seqtorze gacemuli
grZelvadiani da moklevadiani sesxebidan, bankebze gacemuli sesxebidan,
bankebSi ganTavsebuli depozitebidan da sxva angariSebidan, kerZo
seqtoris kompaniebze gacemuli sesxebidan da fizikur pirebze gacemuli
sesxebidan rogorc erovnul, ise ucxour valutaSi;
b). sakomisio Semosavlebi salaros operaciebidan, ucxouri valutis
yidva-gayidvis operaciebidan, fulis inkasaciisa da transportirebidan,
klientebis mimdinare angariSebidan, klientebis loro angariSebidan,
sakomunikacio momsaxurebidan, sakonsultacio da saeqsperto
momsaxurebidan, depozituri operaciebidan da sxva danarCeni
momsaxurebidan erovnul da ucxour valutaSi.
g). miRebuli dividendebi da Semosavlebi sainvesticio operaciebidan,
savalo fasiani qaRaldebidan, Semosavlebi dilinguri operaciebidan,
Semosavlebi savaluto saxsrebis gadafasebidan;
d). Semosavlebi danarCeni operaciebidan, rogoricaa: Semosavlebi
brokeruli operaciebidan, faqtoruli operaciebidan, lizingidan,
garantiebidan, specialuri depozitebidan, ZiriTadi saSualebebis
96
gayidvidan, Zvirfasi liTonebis, xelovnebis nawarmoebebisa da

sakoleqcio sagnebis gayidvidan da gadafasebidan, Semosavlebi
usasyidlod miRebuli aqtivebidan, Semosavlebi gasuli wlebis
operaciebidan da danarCeni operaciebidan rogorc erovnul, ise ucxour
valutaSi.
e). gauTvaliswinebeli Semosavlebi salaros zedmetobidan, miRebuli
jarimebi da sauravebi da sxva.
Semosavlebis aRricxva-aRiareba xdeba daricxvis principiT, rac imas
niSnavs, rom mocemul periodSi warmoSobili Semosavlebi aRiardeba
amave periodis Semosavlad, miuxedavad imisa miRebulia Tu ara
uSualod fuladi Tanxebi. aseTi meTodiT aRiarebuli Semosavlebi
monawileoben mogeba/zaralis gamoTvlaSi.
Semosavlebis aRmricxveli angariSebi pasiuri angariSebia da misaRebi
Semosavlebis daricxvis dros moxdeba misi dakrediteba, xolo meore
mxriv aRiardeba moTxovna misaReb Semosavlebze. angariSTa gegmaSi,
Semosavlebis angariSebis kodebi iwyeba eqvsianiT an SvidianiT.
Aase magaliTad:
Semosavlebi saxelmwifo seqtorisatvis micemuli moklevadiani
sesxebidan erovnul valutaSi (6001) da ucxour valutaSi (6011);
saprocento Semosavlebi saxelmwifo savalo fasiani qaRldebis mixedviT
erovnul (6061) da ucxouri valutiT (6071) da a/S.
ZiriTadi operaciebi Semdegnairad aRiricxeba:
1. daricxulia gacemuli sesxebidan misaRebi saprocento Semosavali
debeti _ 2401-05 moTxovnebi misaReb procentebze
krediti _ 6301, 6302 da a.S. saprocento Semosavlebi gacemuli
sesxebidan
2. daricxulia misaRebi procentebi `nostro” angariSebidan

debeti _ 2403 misaRebi procentebi bankebSi ganTavsebuli
saxsrebis mixedviT
krediti _ 6201, an 6202 da a.S. procentuli Semosavali
`nostro” angariSebidan
3. daricxulia misaRebi procentebi `loro” angariSebis

overdraftebis mixedviT:
debeti – 2409 misaRebi procentebi danarCeni operaciebis mixedviT
krediti – 6209 procentuli Semosavlebi `loro” angariSebis
4. Semosavali salaros zedmetobidan
debeti – 1003 salaro
Kkrediti – 7074 Semosavali salaros zedmetobidan
5. jarimebisa da sauravebis miReba:

debeti - (1003) salaro
krediti – (7075) miRebuli jarimebi da sauravebi
6. Semosavali Tavisuflad mimoqcevadi fasiani qaRaldebis

gayidvebidan
debeti – 1003 an 1052 fuladi saxsrebi
krediti – 6601-03 Semosavali dilinguri operaciebidan
7. sakomisio Semosavlebis Camowera mimdinare angariSebidan

debeti – 3601-08 mimdinare angariSebi
krediti – 6404 sakomisioebi da Semosavlebi klientTa
97
mimdinare angariSebidan
8. sakomisio Tanxis dakaveba naRdi fuliT momsaxurebisaTvis
debeti –1003 salaro
krediti – 6402 sakomisioebi salaros operaciebidan
9. daricxulia misaRebi procentebi specialuri depozitebisa da

garantiebis mixedviT
debeti _ (2409) misaRebi procentebi danarCeni operaciebis mixedviT
krediti _ 7037 an 7035 Semosavlebi specialuri depozitebidan da miRebuli
garantiebidan
xolo, roca moxdeba fuladi Tanxebis miReba:
debeti – (1003) salaro
krediti – (2409) misaRebi procentebi danarCeni operaciebis mixedviT
ucxour valutaSi misaRebi procentebi Semosavlebis aRmricxvel

angariSebze, gansxvavebiT aqtivebisa da valdebulebebisa, aRiricxeba
erovnul valutaSi, savaluto poziciisa da kontrfasis angariSebis
gamoyenebiT.
1. davuSvaT daricxulia ararezident bankze gacemuli sesxebidan
misaRebis procenti – 10000 dolari, roca gasacvleli kursia 1:1,5
erTdroulad Sedgeba ori buRaltruli muxli:
a). debeti _ 2414 moTxovna misaReb procentze ucxour valutaSi – 10000 $
krediti _ 2611 savaluto pozicia dolarSi – 10000 $
b). debeti - 2601 dolaris kontrfasi - 15000 l

krediti – 6215 procentuli Semosavali ucxouri valutiT _ 15000 l
2. saprocenti Tanxis gadmoricxva ucxoeTis bankidan – 10000 $

debeti _ 1061 dolaris sakorespodento angariSi – 10000 $
krediti _ 2414 moTxovna misaRebi procentze ucx.valutaSi 1000
8.3.Bbankebis xarjebis klasifikacia

da aRiareba
xarjebis cneba buRaltruli aRricxvis saerTaSoirso standartebiT,
Semdegnairadaa ganmartebuli: xarjebi aris sawarmos ekonomikuri
sargeblis Semcireba saangariSgebo periodis ganmavlobaSi aqtivebis
gasvlis an valdebulebebis zrdis safuZvelze, rac gamoixateba sawarmos
sakuTari kapitalis SemcirebiT, romelic dakavSirebuli araa
mesakuTreTaTvis kapitalis gadanawilebasTan.
xarjis gawevis gareSe SeuZlebelia momavalSi raime ekonomikuri
sargeblis miReba moxdes. biznesis aucilebeli xarjebi uzrunvelyofen
Semosavlebis miRebas momavalSi. maSasadame, arsebobs garkveuli
konfliqti xarjebis gawevis aucileblobasa da ekonomikur sargebels
anu mogebas Soris, vinaidan, mogeba rogorc wesi, aris sxvaoba
Semosavlebsa da xarjebs Soris. amdenad, arsebobs gardauvali xarjebi,
romelic aucilebelia ama Tu im kompaniis finansuri miznebis
miRwevisaTvis da xarjebi, romlebic normaluri funqcionirebis
SemTxvevaSi arc unda warmoiSvas. aseTia zarali da normis zemoT
danakargebi. aqedan gamomdinare, danaxarjebis marTva da kontroli
xelmZRvanelobis saqmianobis erT-erTi mniSvnelovani mimarTulebaa.
98
Dsaqmianobis sferoebis mixedviT, danaxarjebis klasifikacia xdeba

saoperacio, arasaoperacio da gauTvaliswinebel xarjebad.
saoperacio xarjebi iseTi xarjebia, romelic gaiweva kompaniis
maprofilebeli saqmianobis ganxorcielebasa, marTvasa da momsaxurebaze.
bankebis saoperacio xarjebs miekuTvneba: procentuli xarjebi
miRebul depozitebze, aRebul sesxebze, klientebis mimdinare
angariSebze, sakuTar savalo fasian qaRaldebze; sakomisio xarjebi
miRebuli momsaxurebis mixedviT, sakomisioebi ucxouri valutis yidva-
gayidvis mixedviT; dilingur operaciebTan dakavSirebiT warmoqmnili
zarali; zarali savaluto saxsrebis gadafasebidan; zarali
sainvesticio operciebidan; xarjebi faqtoringis, salizingo da
sagarantio mosaxurebaze da a.S.; bankis personalisa da bankis
ganviTarebis xarjebi, ZiriTadi saSualebebis remontis xarjebi,
sameurneo masalebisa da inventaris SeZenis xarjebi; saeqsploatacio
xarjebi; banknotebisa da monetebis beWdvis xarjebi.
arasaoperacio xarjebi iseTi xarjebia, romelic gaiweva kompaniis
araZiriTad, damxmare saqmianobaze.
bankebSi arasaoperacio xarjebs miekuTvneba: zarali zedmeti ZiriTadi
saSualebebis realizaciidan, zarali dilinguri operaciebidan, zarali
sainvesicio saqmianobidan, zarali savaluto saxsrebis gadafasebidan,
zarali faqtoringuli, sabrokero, sagarantio da sxva saqmianobidan
gauTvaliswinebeli xarjebi iseTi xarjia, romlis winaswar dagegmva
da gaTvaliswineba SeuZlebelia, rogoricaa danakargebi da jarimebi.
gauTvaliswinebel xarjebs miekuTvneba zarali salaros
danaklisebidan, gadaxdili jarimebi da sauravebi, zarali datacebebidan
da stiqiuri SemTvevebidan.
xarjebis aRiareba xdeba daricxvis principiT, rac imas niSnavs, rom
mimdinare periods miekuTvneba xarji, romelmac uzrunvelyo amave
periodis Semosavlebis miReba, miuxedavad imisa, gadaxdilia Tu ara
uSualod fuli. sesxiT sargeblobasTan dakavSirebuli xarjebi unda
aRiardes im periodis xarjebad, rodesac iqna gaweuli, miuxedavad imisa,
sesxi rogor iqna gamoyenebuli.
8.4. bankebis xarjebis aRricxva

xarjebis aRiareba da aRricxva xdeba maSin, Tu maTi saimedod
Sefaseba SesaZlebelia. xarjebis aRmricxveli angariSebi bankebis
angariSTaA gegmaSi dajgufebulia xarjebis mimarTulebisa da valutis
saxeebis mixedviT, rogoricaa:
 Pprocentuli xarjebi saxelmwifo seqtoris mimdinare angariSebis
mixedviT erovnul da ucxour valutaSi (8001-12);
 procentuli xarjebi saxelmwifo seqtoris depozitebis mixedviT
(8051-61; 8052-62);
 procentuli xarjebi bankebidan moziduli saxsrebis mixedviT (8201-
09, 8211-19)
da ase Semdeg.
xarjebis aRmricxveli buRaltruli angariSebi aqtiuri angariSebia.
angariSTaA gegmaSi maTi kodebi iwyeba rvianiT an cxrianiT. maT debetSi
aRiricxeba xarjis warmoqmna maTi daricxvis dros. gasawevi xarjebis
99
daricxvis dros banks erTi mxriv warmoeqmneba xarji da meore mxriv –

valdebuleba gadasaxdel procentebze da sxva xarjebze.
Aase magaliTad:
1. gadasaxdeli procentebis daricxva gatardeba:
debeti _ saprocento xarjebis Sesabamisi angariSebi
krediti _ valdebuleba gadasaxdel procentebze
(Sesabamisi angariSebiT)
2. daricxulia fizikuri pirebis depozitebze gasacemi saprocento
xarjebi
debeti _ 8351 procentuli xarjebi fizikuri pirebis
depozitebis mixedviT
krediti – 4505 gadasaxdeli procentebi klientebidan
moziduli saxsrebis mixedviT
3. salaroSi aRmoCenilia danaklisi
debeti _ 9064 danaklisi salaroSi (roca damnaSave piri cnobili araa)
krediti _ 1003 salaro
roca pasuxismgebeli piri cnobilia, maSin salaroSi aRmoCenili

danaklisi mas daewereba:
debeti - 2501 debitorebi
krediti – 1003 salaro
4. gadasaxdeli jarimebi
debeti – 9601 gauTvaliswinebeli xarjebi
krediti – 4501 kreditorebi
gansxvavebiT aqtivebisa da valdebulebebisa, ucxour valutaSi

warmoSobili xarjebi maT aRmricxvel buRaltrul angariSebSi
aRiricxeba larebSi, (2611) savaluto poziciisa da kontrfasis (2601)
angariSebis gamoyenebiT.
1. davuSvaT daricxulia ararezidenti bankidan, ucxour valutaSi
aRebul sesxze gadasaxdeli procenti - 5000 dolari, roca gasacvleli
kursia 1:1,5
a). debeti – 2611 dolaris savaluto pozicia – 5000 $
krediti – 4414 gadasaxdeli procentebi ucx. valutiT – 5000 $
b). debeti – 8215 procentuli xarjebi ucxour valutaSi - 7500 l

krediti – 2601 dolaris kontrfasi – 7500 l
2. gadaricxulia ararezident bankSi saprocento gadasaxadi _5000 $

Ddebeti – 4414 gadasaxdeli Pprocenti ucx.valutaSi – 5000 $
krediti – 1062 – sakorespodento angariSi ucxour valutaSi – 5000 $
8.5. mogeba/zaralis aRricxva
kompaniis mogeba aris sxvaoba Semosavlebsa da xarjebs Soris.

buRaltruli aRricxvis erT-erTi mTavari mizania sawarmos mogebis
sworad dadgena. am miznis misaRwevad, aRricxvam Tavi unada mouyaros
sawarmos Semosavlebsa da xarjebs da maTi dapirispirebis gziT
gamoavlinos finansuri Sedegi: mogeba an zarali.
Semosavlebsa da xarjebs Soris sxvaobis dadgena Semdegi
saaRricxvo procedurebis gavliT miiRweva: yoveli saxis Semosavali da
100
xarji Sesabamis anagariSebze cal-calke aRiricxeba, rac wina sakiTxebSi

ukve ganvixileT. Semdeg, Semosavlebi da xarjebi mogeba/zaralis
angariSze unda dagrovdes, raTa maT Soris sxvaoba gamovlindes. Am
mizniT, Semosavlebisa da xarjebis angariSebze naSTis saxiT araferi ar
unda darCes. Semosavlebma xarjebi unda gadafaros, rac mogeb.zarali
angariSze maTi TavmoyriT miiRweva.
Semosavlebisa da xarjebis aRmricxvel angariSebze radgan naSTebi
ar unda darCes, amitom maT droebiTi angariSebi ewodeba. periodis
bolos isini mogeba/zaralis angariSiT ixurebian.
mogeba/zaralis angariSi (5501) aqtiur/pasiuri angariSia. Mmas
SeiZleba darCes debetis an kreditis naSTi. Semosavlebisa da xarjebis
angariSebis daxurvis gziT, mogeba/zaralis angariSis debetSi Tavs iyris
xarjebi, xolo kreditSi – Semosavlebi. Tu mogeba/zaralis (5501)
angariSis debetis brunva gadaaWarbebs kreditis brunvas, es niSnavs rom
xarjebma gadaaWarba Semosavlebs da bankis saqmianobidan miRebulia
zarali. Tuki, mogeba/zaralis (5501) angariSis kreditis brunva
gadaaWarbebs debetis brunvas, anu Semosavlebi gadaaWarbebs xarjebs da
maSasadame, miRebulia mogeba.
d Mmogeba/zaralis angariSi – 5501 k
d sa-% xarji k d sa-% Semosavali k
125 000 125 000 125 000 195 000 195 000 195 000
sakomisio
d sakomisio xarji k d Semosavali k
84 000 84 000 84 000 93 000 93 000 93 000

------------ -----------
jami 209 000 jami 288 000
---------------- ---------------
naSTi: 79 000
sademonstracio magaliTze mxolod ori saxis xarji da Semosavalia

warmodgenili. maT msgavsad daixureba yvela danarCeni saxis xarjisa da
Semosavlis angariSebi. kerZod, xarjebis aRmricxveli angariSebis
debetis jami rac iqneba, gadaitaneba mogeba/zaralis angariSis debetSi,
danaxarjebis angariSebis kreditTan korespodenciiT. Axolo,
Semosavlebis angariSebis kreditis jami gadaitaneba mogeba/zaralis
angariSis kreditSi, Semosavlebis angariSebis debetTan korespodenciiT.
sqemaze naTlad sCans, rogor ixureba Semosavlebisa da xarjebis
angariSebi mogeba/zaralis angariSiT, romlis Sedegadac Semosavlebi da
xarjebi erTmaneTis pirispir aRmoCndnen da SesaZlebeli xdeba maT
Soris sxvaobis dadgena.
warmodgenil magaliTze aRmoCnda, rom xarjebi sul 209000 lari da
Semosavlebi 288000 laria. maT Soris sxvaoba warmoadgens mogeba/zaralis
angariSis naSTs, romelic aris mogeba dabegvramde.
mogebis gadasaxadis gamoqviTvis Semdeg miRebuli wminda mogeba,
mogeba/zaralis (5501) angariSidan gadaitaneba gaunawilebeli mogebis
(5401) angariSze. wminda mogebis ganawileba dividendebze da sxvadasxa
saxis rezervebze, Camoiwereba gaunawilebeli mogebis (5401) buRaltruli
101
angariSidan. Aam angariSze, wminda mogebis gamoyenebis Semdeg darCenili

naSTi, rogorc `gaunawilebeli mogeba” – gadaitaneba buRaltruli
balansSi, sakuTari kapitalis jgufSi.
D bankis Semosavlebisa da xarjebis aRmricxveli buRaltruli
angariSebis daxurvis operaciebi Semdegnairad aRiricxeba:
1. Semosavlebis aRmricxveli buRaltruli angariSebis daxurva:
debeti _ bankebis yvela saxis Semosavlebisa aRmricxveli angariSebi

(60,62,63,64,65,66,69,70,76 klasis) -
krediti _ 5501 mogeba/zarali
(rogorc ukve aRvniSneT, yvela Semosavali da xarji aRricxulia

larebSi, ucxouri valutis saxeebis miuxedavad)
2. xarjebis aRmricxveli buRaltruli angariSebis daxurva
debeti _ 5501 mogeba/zarali

krediti _ bankis yvela saxis xarjis aRmricxveli angariSebi
80,81,82,83,84,85,8689,90,91,92,93,94 klasebis angariSebi)
2. mogebis gadasaxadis daricxva:

debeti _ 9501 mogebis mimdinare gadasaxadis xarji
krediti _ 4551 gadasaxdeli mogebis gadasaxadi
3. mogebis gadasaxadis xarjis angariSis daxurva:

debeti _ 5501 mogeba/zarali
krediti _ 9501 mogebis mimdinare gadasaxadis xarji
4. mogeba/zaralis buRaltruli angariSis daxurva (wminda mogebis

gadatana gaunawilebeli mogebis bualtrul angariSze):
debeti _ (5401) mogeba/zarali (roca sakredito naSTi aqvs)
krediti _ (5401) gaunawilebeli mogeba
Tu (5501) mogeba/zaralis angariSze darCeba debetis naSTi, maSin

Sebrunebuli gatareba Sedgeba.
gaunawilebeli mogebis _ (5401) angariSis debetSi aRiricxeba
gasacemi dividendebis daricxva da mogebis xarjze rezervebis Seqmna,
romelsac SemdegSi ganvixilavT.
1. romeli principiT xdeba Semosavlebisa da xarjebis aRiareba;

2. ras udris wminda mogeba da romel buRaltrul angariSze aRiricxeba
igi;
3. aRricxeT Semosavlebis aRmricxveli angariSebis daxurva;
4. aRricxeT xarjebis aRmricxveli angariSebis daxurva;
5. aRricxeT mogeba/zaralis angariSis daxurva: a).mogebis da b).zaralis
miRebis dros;
6. mogeba/zaralis angariSi ixsneba Tu ara ucxour valutaSi.
102
Tavi 9. Sigasabanko operaciebis
aRricxva
Ggarda wina TavebSi ganxiluli operaciebisa, komercul bankebSi

adgili aqvs sxva tipis Sigasabanko operaciebs, rogoricaa:
 ZiriTadi saSualebebis moZraobasTan dakavSirebuli operaciebi;
 sameurneo faseulobebis moZraobasTan dakavSirebuli operaciebi;
 SromiTi danaxarjebisa da sxva saeqsploatacio xarjebis warmoqmnis
operaciebi;
 sagadasaxado operaciebi da sxva.
ganvixiloT maTi aRricxvis sakiTxebi.
9.1. ZiriTadi saSualebebis moZraobisa da

cveTis aRricxva
ZiriTadi saSualebebi aris grZelvadiani materialuri aqtivi,

romelic imyofeba sawarmos mflobelobaSi da erT welze meti xniT
gamoiyeneba saqmianobis procesSi, TandaTan cvdeba da drois
zegavleniT, kargavs Rirebulebas.
ZiriTadi saSualebebis aRricxvis meTodikas aregulirebs bass 16 -
`ZiriTadi saSualebebi”, bass 17 - ìjara”, bass 36 - àqtivebis
gaufasureba”, fass 16 – ijara.
ZiriTadi saSualebebi unda aRiardes aqtivad, Tu mosalodnelia, rom
sawarmo momavalSi am aqtivis gamoyenebiT miiRebs ekonomikur sargebels
da SesaZlebelia aqtivis Rirebulebis saimedod Sefaseba.
ZiriTadi saSualebebis Sefaseba xdeba SeZenis TviTRirebulebiT.
ZiriTadi saSualebebis TviTRirebuleba (igive pirvandeli
Rirebuleba) aris maTi SeZenis an Seqmnis dros gadaxdili fuli an
fulis ekvivalentebi an sxva saxis sazRauris realuri Rirebulebis
Tanxa.
realuri Rirebuleba aris fasi, romelic miRebuli an gadaxdili
iqneboda aqtivis gayidvidan an valdebulebis gadacemisas, Sefasebis
TariRisaTvis bazris monawileebs Soris nebayoflobiT
ganxorcielebuli operaciebis dros (fass 13. Muxli 9).
garda SeZenis TviTRirebulebisa, ZiriTad saSualebebs gaaCnia
Sefasebis sxva saxeebi, rogoricaa: sabalanso Rirebuleba, cveTadi
Rirebuleba, narCeni Rirebuleba, aRdgeniTi Rirebuleba, gamoyenebis
Rirebuleba.
sabalanso Rirebuleba aris Tanxa, romliTac ZiriTadi saSualebebi
asaxulia balansSi. igi ganisazRvreba, ZiriTadi saSualebebis
TviTRirebulebidan dagrovili cveTisa da gaufasurebis zaralis
Tanxis gamoklebiT.
cveTa aris ZiriTadi saSualebebis cveTadi Rirebulebis sistematuri
ganawileba maTi momsaxurebis vadis ganmavlobaSi.
103
cveTadi Rirebuleba aris ZiriTadi saSualebebis TviTRirebulebis

Tanxa narCeni Rirebulebis gamoklebiT. cveTadi Rirebuleba unda
ganawildes sistematur safuZvelze, maTi sasargeblo momsaxurebis
vadis ganmavlobaSi.
narCeni Rirebuleba aris SefasebiTi Tanxa, romelsac sawarmo amJamad
miiRebda ZiriTadi saSualebebis gayidvidan, gayidvasTan dakavSirebuli
Sefasebuli xarjebis gamoklebiT, Tu maT ukve eqnebodaT maTi
sasargeblo vadis momsaxurebis vadis bolos mosalodneli asaki da
mdgomareoba (bass 16, muxli 6).
Ddiskusia: aRricxvis standartebSi Setanili cvlilebebiT, narCeni Rirebulebis

cnebiT Secvlilia cneba `salikvidacio Rirebuleba”, rac vfiqrobT, sakiTxs
abundovanebs. salikvidacio Rirebuleba aris siZvelis gamo, ZiriTadi saSualebebis
eqsploataciis vadis gasvlis Semdeg mosalodneli jarTis wminda gasayidi fasi. am
Tanxis gamoklebiT TviTRirebulebidan, miiReba ZiriTadi saSualebebis cveTadi
Rirebuleba. magaliTad, Tu kompiuteris SeZenis TviTRirebuleba aris 1500 lari da
siZvelis Sedegad eqsploataciidan gasvlis Semdeg darCenili jarTis Rirebuleba
winaswari SefasebiT, mosalodnelia rom 100 lari iqneba (gayidvis xarjebis
gamoklebiT), maSin, kompiuteris cveTadi Rirebuleba aris 1400 lari. Cveni azriT,
narCeni Rirebuleba yovelwliurad SeiZleba gamoiTvalos, sanam aqtivi likvidirebuli
ar iqneba uvargisobis gamo. swored am droisTvis darCenil Rirebulebas SeiZleba
ewodos - salikvidacio Rirebuleba. amitom, `salikvidacio Rirebulebis” cneba
aRricxvis standartebma, vfiqrobT kvlav unda aRiaros.
Ddagrovili cveTa aris ZiriTadi saSualebebis Rirebulebis is

nawili, romelic maT dakarges da gadatanilia firmis xarjebSi maTi
eqcloataciaSi gasvlis dRidan, mocemul dRemde.
gaufasurebis zarali aris Tanxa, romliTac ZiriTadi saSualebebis
sabalanso Rirebuleba aRemateba maT aRdgeniT anu anazRaurebad
Rirebulebas.
anazRaurebadi anu aRdgeniTi Rirebuleba aris udidesi, ZiriTadi
saSualebebis gayidvis xarjebiT Semcirebul, realur Rirebulebasa (anu
wminda realuri Rirebulebasa) da maTi gamoyenebis Rirebulebas Soris.
gamoyenebis Rirebuleba aris ZiriTadi saSualebebis gamoyenebidan
misaRebi fuladi nakadebis mimdinare anu diskontirebuli Rirebuleba.
K aRricxvis standartebis moTxovniT, kompaniebma yovelwliurad unda
moaxdinon testireba ZiriTadi saSualebebis gufasurebaze.
magaliTi:
kompiuteruli teqnikis sabalanso Rirebuleba _ 24 000 l
neto realuri Rirebuleba _ 21 500 l
gamoyenebis Rirebuleba _ 23 000 l
mocemul SemTxvevaSi aRdgeniTi anu anazRaurebadi Rirebuleba

iqneba 23000 lari anu udidesi, neto sarealizacio fassa da gamoyenebis
Rirebulebas Soris.
gaufasurebis zarali = 24.000 – 23.000 = 1.000 l
ZiriTadi saSualebebis TviTRirebulebaSi Seitaneba:
104
 maTi Sesyidvis fasi, saimporto baJisa da daubrunebadi

gadasaxadebis CaTvliT, yovelgvari savaWro fasdaTmobisa da SeRavaTis
gareSe;
 nebismieri danaxarji, romelic pirdapir dakavSirebulia aqtivis
daniSnulebis adgilamde mitanasTan da samuSao mdgomareobaSi
moyvanasTan, rac aucilebelia xelmZRvanelobis mier dasaxuli
amocanebis miznebisaTvis am aqtivis gamosayeneblad;
 demontaJis, likvidaciis da adgilmdebareobis aRdgenis danaxarjebi
Tavdapirveli SefasebiT, ris valdebulebasac sawarmo iRebs SeZenis
momentSi an SemdegSi, rodesac garkveuli drois ganmavlobaSi sawarmo
iyenebs aqtivs sasaqonlo-materialuri faseulobebis warmoebisagan
gansxvavebuli saqmianobisaTvis.
ZiriTadi saSualebebis TiTRirebuleba ar moicavs: axali
simZlavreebis aTvisebis xarjebs, axali saxis produqciis an
momsaxurebis aTvisebis danaxarjebs, personalis swavlebis xarjebs,
administraciul da sxva saerTo zednadeb (saeqsploatacio) xarjebs.
bankebSi ZiriTad saSualebebs miekuTvneba: miwa, Senoba-nagebobebi,
kompiuteruli teqnika da sakomunikacio mowyobilobebi, satransporto
saSualebebi, aveji da mowyobilobebi da sxva danarCeni ZiriTadi
saSualebebi.
ZiriTadi saSualebebis yovel erTeulze dgeba baraTi an faili
kompiuterSi, romelSic mocemuli saxis aqtivi aRiricxeba
eqsploataciidan gasvlamde.
ZiriTadi saSualebebis aRricxvisaTvis, angariSTa gegmiT
gaTvaliswinebulia 290-e jgufis angariSebi. 2901 – miwa, 2902 – Senoba-
nagebobebi da a.S. (ix: danarTi). Ees angariSebi aqtiuri angariSebia. maT
debetSi aRiricxeba ZiriTadi saSualebebis SeZena da maTi Rirebulebis
zrda. xolo, kreditSi aRiricxeba ZiriTadi saSualebebis
eqsploataciidan gasvla da maTi Rirebulebis Semcireba. aRricxva xdeba
mxolod erovnul valutaSi.
ZiriTadi saSualebebis SeZena SeiZleba moxdes Sesyidvis an aSenebis
gziT, an usasyidlod.
Sesyidva SeiZleba moxdes naRdi angariSsworebiT, an Semdgomi
ganaRdebis pirobiT (kreditiT), an sxva aqtivze gacvliT. Ooperaciebi
Sesabamisad aRiricxeba. SeZena xdeba miRebis aqtis safuZvelze.
SeZenis operaciebis aRricxva:
1. kompiuteri Sesyidulia naRd fulze 1300 larad.

debeti – (2903) kompiuteruli teqnika -1300 l
krediti – (1003) salaro – 1300 l
2. aveji Sesyidulia naRd fulze 3000 dolarad, kursi 1:1,5

a). Ddebeti – (2905) aveji – 4500 l
K krediti – (2601) dolaris kontrfasi – 4500 l
b). debeti – (2611) savaluto pozicia dolarSi – 3000 $
krediti – (1013) dolaris salaro – 3000 $
3. Senoba Sesyidulia Semdgomi ganaRdebis pirobiT – 1,6 mln larad

debeti – (2902) Senoba - 1,6 mln l
krediti – (4501) kreditorebi - 1,6 mln l
105
4. ZiriTadi saSualebebis usasyidlod SeZena – 30 000 l

debeti – ZiriTadi saSualebebi – 30000 l
krediti – (7066) Semosavali usasyidlod miRebuliAaqtivebidan
Senobebi bankma SeiZleba aaSenos sakuTari ZalebiT, amisTvis mas unda

gaaCndes mSeneblobis ganyofileba an aSeneba SeukveTos sxva samSeneblo
organizacias.
im SemTxvevaSi, roca banki sakuTari qvedanayofis mier axorcielebs
mSeneblobis process, maSin saWiroa, bankma moaxdinos mSeneblobis
danaxarjebis danawevreba maTi saxeebis mixedviT, maTze kontrolis
efeqtianad ganxorcielebis mizniT. mSeneblobis danaxarjebi aRiricxeba
2911 angariSze: `daumTavrebeli kapitaluri dabandebis danaxarjebi”. Aam
angariSis debetSi aRiricxeba mSeneblobis yvela xarji:
debeti _ 2911 daumTavrebeli kapitaluri dabandebis danaxarjebi
krediti _ 2541 samSeneblo masalebi an fuladi saxsrebis angariSebi
mSeneblobis damTavrebis Semdeg, Senobis eqsploataciaSi gadacema da

aRiareba moxdeba 2911 angariSis debetis jamuri TanxiT:
debeti – 2902 Senoba
krediti – 2911 daumTavrebeli kapitaluri dabandebebi
banki Senobis aSenebas. specialur samSeneblo kompanias Tu SeukveTavs,

maSin mSeneblobis danaxarjebs banki aRar aRricxavs, igi mxolod
angariSsworebas axdens samSeneblo organizaciasTan. Ppirvel rigSi
daideba xelSekruleba asaSenebeli obieqtis Sesaxeb, romelic
iTvaliswinebs: obieqtis Rirebulebas, dasawyisSi gadasaricxi avansis
sidides da Cabarebis vadebs.
bankis buRalteriaSi ki operaciebi Semdegnairad aRiricxeba:
magaliTi:
1. Aavansis gadaricxva samSeneblo kompaniisaTvis – 0,5 mln l
Ddebeti – (2503) gacemuli avansebi - 0,5

K krediti – (1052) sakorespodento angariSi – 0,5
2. samSeneblo kompaniisagan aSenebuli Senobis miReba – 3 mln lari

debeti – (2902) – Senobebi _ 3 mln.l
krediti – (4501) kreditorebi – 3 mln l
3. adre gadaricxuli avansis CaTvla – 0,5 mln l

debeti – (4501) kreditorebi _ 0,5 mln l
krediti – (2503) gacemuli avansebi _ 0,5 mln l
4. sabolood kuTvnili Tanxis gadaricxva – 2,5 mln l

debeti – (4501) – kreditorebi _ 2,5 mln l
krediti – (1052) sakorespodento angariSi – 2,5 mln l
rogorc ukve aRvniSneT, ZiriTadi saSualebebi TandaTan kargaven

Rirebulebas. amitom, saWiro xdeba dakarguli Rirebulebis Tanxis
dadgena, rac ZiriTadi saSualebebis cveTis daricxvis meTodis
gamoyenebiT SeiZleba.
106
cveTis wliuri Tanxis gamoTvlis ramdenime meTodi arsebobs: wrfivi,

naSTis Semcirebis, welTa jamis da mwarmoeblurobis meTodebi.
praqtikaSi gamoiyeneba, saqarTvelos sagadasaxado kodeqsiT
damtkicebuli meTodi, romelic arsebiTad aris naSTis Semcirebis
meTodi. anu, yovelwliurad daricxuli cveTa akldeba ZiriTadi
saSaulebebis TviTRirebulebas, miiReba sabalanso Rirebuleba da
momaval wels, am sabalanso Rirebulebidan gamoiTvleba wliuri cveTis
Tanxa. amasTan, iuridiul pirebs SeuZliaT gamoiyenon daCqarebuli
cveTis meTodi, rac niSnavs gaormagebuli ganakveTis gamoyenebas, vidre
kodeqsiTaa dadgenili. agreTve, sagadasaxado kodeqsi uflebas aZlevs
kompaniebs, gamoiyenon ZiriTadi saSualebebis mTliani RirebulebiT
Camoweris meTodi, romelsac xuTi wlis ganmavlobaSi veRar Secvlian.
cveTis Tanxa gamoiTvleba ZiriTadi saSualebebis calkeuli jgufebis
mixedviT, jgufis sabalanso Rirebulebidan, kodeqsiT dadgenili
saprocento ganakveTebis Sesabamisad. aqve SevniSnavT, rom saqarTvelos
sagadasaxado kodeqsSi gamoyenebulia gamonaTqvami: `jgufis
RirebulebiTi balansi~, rac sxva qveynebis kodeqsidan gadmotanili
arasruli Targmanis Sedegia. qarTulad unda iTqvas: `jgufis sabalanso
Rirebuleba~.
saqarTvelos sagadasaxado kodeqsiT, ZiriTadi saSualebebis xuTi
jgufia gamoyofili, romelTa mixedviT dadgenilia cveTis saprocento
ganakveTebi 5%-dan 20%-mde farglebSi.
cveTis aRricxvisaTvis gamoiyeneba cveTis xarjis (93-e klasis)
angariSebi da dagrovili cveTis (49-e klasis) angariSebi.
cveTis xarjis aRmricxveli angariSebi aqtiuri angariSebia. maT
debetSi aRiricxeba wliuri cveTis Tanxebi da yovelwliurad ixureba
mogeba/zaralis angariSiT.
dagrovili cveTis aRmricxveli angariSebi pasiuri angariSebia. maT
kreditSi aRiricxeba yovelwliurad daricxuli cveTis Tanxebi, mzardi
jamiT da grovdeba manam, sanam mocemuli saxis ZiriTadi saSualebebi
eqsploataciidan ar gavlen. Ddagrovili cveTis angariSebi ixureba
ZiriTadi saSualebebis eqsploataciidan gasvlis dros.
cveTis daricxvis operaciebi Semdegnairad aRiricxeba:
debeti – (9302 – 06) cveTis xarjis angariSebi

krediti – (4902 – 06) dagrovili cveTis angariSebi.
cveTis xarjebis aRmricxveli angariSebis daxurva:

debeti – (5501) mogeba/zarali
krediti – cveTis xarjis aRmricxveli angariSebi
eqsploataciidan gasuli ZiriTadi saSualebebis cveTis Camowera:

debeti – dagrovili cveTis angariSebi
krediti – ZiriTadi saSualebebi
Tu eqsploataciidan gasuli ZiriTadi saSualebebi srulad

amortizirebuli araa, maSin sxvaoba Camoiwereba (9061) angariSze `zarali
ZiriTadi saSualebebis gasvlisgan da gadafasebisgan”.
ZiriTadi saSualebebi eqsploataciidan ra mizeziTac ar unda gavidnen,
pirvel rigSi unda moxdes maTi sabalanso Rirebulebis da dagrovili
107
cveTis Tanxis Camowera Sesabamisi angariSebidan. Tu iarsebebs sxvaoba

maT Soris, igi aRiricxeba materialuri faseulobebis an zaralis
angariSze.
magaliTi:
Camowerilia daZvelebuli, uvargisi kompiuterebi, romelTa
TviTRirebulebaa (igive pirvandeli Rirebuleba) 32.000 lari, dagrovili
cveTa 28.000 lari da miRebuli jarTi wminda gasayidi fasiT 3.000
larisaa.
Sedgeba Semdegi buRaltruli gatareba:
debeti – (4903) kompiuteruli teqnikis dagrovili cveTa – 28.000 l

debeti – (2541) sameurneo masalebi – 3.000
debeti – (9061) zarali ZiriTadi saSualebebis gasvlidan – 1.000 l
(32000 – 28000 – 3000)
krediti – 2903 kompiuteruli teqnika – 32.000 l
zedmeti da arasaWiro ZiriTadi saSualebebis gayidvis SemTxvevaSi,

gamoiyeneba angariSi (7061) - `Semosavlebi ZiriTadi saSualebebis
gasvlidan da gadafasebidan”. aRricxvis standartebiT, is ZiriTadi
saSualebebi, romelTa gayidvasac sawarmo mimdinare periodSi apirebs,
gadatanili unda iqnes sasaqonlo-materialuri faseulobebis jgufSi,
`rogorc gasayidad gamiznuli aqtivebi”.
magaliTi:
gayidulia zedmeti avtomanqana 4000 larad, romlis SeZenis
TviTRirebuleba (pirvandeli Rirebuleba) aris 4500 lari, dagrovili
cveTa 2000 lari.
debeti – (1003) fuladi saxsrebi –4000 l

debeti – (4904) avtomanqanebis dagrovili cveTa _ 2000 l
krediti – (2904) satransporto saSualebebi – 4.500 l
krediti – (7061) Semosavali ZiriTadi saSualebebis gasvlidan
(4000+2000-4500) = 1.500 l
Tuki ZiriTadi saSualebebis aRricxvis kompiuterul programaSi

msgavsi rTuli buRaltruli gatarebebi miRebuli ar aris, maSin igi
ramdenime martiv buRaltrul muxlad unda daiSalos. yvela gatareba
daukavSirdeba angariSs: (7061) – Semosavlebi ZiriTadi saSualebebis
gasvlidan.
ZiriTadi saSualebebis esa Tu is erTeuli, romlis realuri
Rirebulebis gansazRvra SesaZlebelia saimedod, aRricxvis standartebis
moTxovniT, unda aisaxos gadafasebuli TanxiT, romelic gadafasebis
momentisaTvis arsebuli realuri Rirebulebis tolia, dagrovili
cveTisa da dagrovili gaufasurebis zaralis Tanxebis gamoklebiT.
gadafaseba regularulad unda tardebodes imisaTvis, rom aqtivis
sabalanso Rirebuleba arsebiTad ar gansxvavdebodes misi realuri
Rirebulebisagan, saangariSgebo periodis bolos.
Senoba-nagebobebisa da miwis realuri Rirebuleba, Cveulebriv,
ganisazRvreba bazarze dafuZnebul SefasebiT mosazrebaze dayrdnobiT,
romelsac, Cveulebriv, profesionali kvalificiuri Semfasebeli
108
asrulebs. aseve, Mmanqana-danadgarebis realuri Rirebuleba, Cveulebriv,

Sefasebis gziT miRebul, maT sabazro Rirebulebas warmoadgens (bass 16.
Mmuxli 32).
rodesac gaurkvevelia sabazro fasi (radgan aqtivi specifikuri
xasiaTisaa da iSviaTad iyideba), maSin, realuri Rirebuleba
ganisazRvreba Semosavlis meTodiT an Canacvlebis RirebulebiT, cveTis
gaTvaliswinebiT. zogierTi aqtivisaTvis, romelTa realuri Rirebuleba
swraf da mniSvnelovan cvlilebebs ganicdis, aucilebelia yovelwliuri
gadafaseba. xolo, SedarebiT stabiluri fasebis mqone aqtivisaTvis,
sakmarisia gadafasebis Catareba sam-xuT weliwadSi erTxel.
ZiriTadi saSualebebis gadafasebis dros, xdeba dagrovili cveTis
proporciuli gadafaseba ise, rom gadafasebis Semdeg aqtivis sabalanso
Rirebuleba udrides mis gadafasebul Rirebulebas.
ZiriTadi saSualebebis gadafasebis dros maTi Rirebulebis zrdis
SemTxvevaSi, warmoiqmneba gadafasebis rezervi, saidanac Camoiwereba
momavali gadafasebis dros warmoqmnili Rirebulebis Semcireba.
magaliTi:
davuSvaT, Senobis Tavdapirveli aRiarebuli Rirebulebaa 100.000 lari,
dagrovili cveTa 20.000 laria. gadafasebis Sedegad moxda sabalanso
Rirebulebis zrda 10-%iT.
maSin:
Senobis sabalanso Rirebuleba = 80.000 * 1,1 = 88.000 l
Senobis dagrovili cveTaA = 20.000 * 1,1 = 22.000 l
Senobis aRiarebeli Rirebuleba (istoriuli Rirebuleba) = 110.000 l
debeti – (2902) Senoba _ 10.000 l

krediti – (4902) Senobis dagrovili cveTa _ 2.000 l
K krediti – (5904) ZiriTadi saSualebebis gadafasebis rezervi _ 8000 l–
Senobis Semdegi gadafasebis dros Tu moxda misi Rirebulebis

Semcireba, igi gadafasebis rezervidan Camoiwereba. rezervis ukmarisobis
SemTxvevaSi, sxvaoba zaralad aRiardeba.
9.2. sameurneo faseulobebis aRricxva

bankebis sameurneo faseulobebs miekuTvneba iseTi materialuri
aqtivebi, romlebic ar Seitaneba ZiriTadi saSualebebis jgufSi, magram
SeiZleba iyos bankis mflobelobaSi maTi raime mizniT gamoyenebisaTvis
an gasayidad. bankSi sameurneo faseulobebs miekuTvneba oqro, Zvirfasi
liTonebi, xelovnebis nawarmoebebi, sakoleqcio sagnebi da sxvadasxva
sameurneo masalebi.
Ooqro SeiZleba iyos saerTaSoriso standartebis Sesabamisi da
SedarebiT dabali xarisxis mqone. Mmisi klasificireba xdeba erovnuli
bankis mier, saerTaSoriso savaluto fondis rekomendaciebis safuZvelze
gansazRvruli wesebiT.
Bbankis aqtivebSi aRiardeba is oqro, romelic Sesyidulia an
nasesxebia bankis mier. misi aRiareba xdeba garigebis dadebis dRes
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arsebuli fasiT, miuxedavad gadaxdis vadisa. Ooqros gadafaseba xdeba

sistematurad, londonis birJaze gamoyenebuli kotirebis safuZvelze,
sadac nixrebi mocemulia aSS dolariT an inglisuri girvanqa
sterlingiT.
Bbankis sakuTrebaSi arsebuli oqros aRricxvisaTvis gamoiyeneba
angariSebi: (1101) - `saerTaSoriso standartebis Sesabamisi oqro” da
(1102) - `saerTaSoriso standartebis Seusabamo oqro”.
Ees angariSebi aqtiuri angariSebia da im SemTxvevaSi, Tu aRricxva ar
warmoebs dolarSi an inglisuri girvanqa sterlingiT, maSin gamoiyeneba
kros-kursebi qarTuli laris mimarT. am angariSebze ar aRiricxeba is
oqros saiuveliro nakeTobebi da oqros monetebi, romlebic ar
warmoadgenen kanonieri gadaxdis saSualebas. isini aRiricxeba angariSze:
(2521) - `Zvirfasi liTonebi, xelovnebis nawarmoebebi da sakoleqcio
sagnebi”.
Ooqros Sesyidva an sesxeba aRiricxeba:
debeti – (1101) an (1102) oqro

krediti – (1052) an (1062) sakorespodento angariSebi
(sesxebis SemTxvevaSi –kreditorebis angariSi)
Ooqros gadafaseba, roca xdeba Rirebulebis zrda:

debeti – (1101) an (1102) oqro
krediti – (5901) oqros gadafasebis rezervi
O oqros Camofaseba:
D debeti _ (5901) oqros gadafasebis rezervi (rezervis sididis

farglebSi)
debeti _ (9063) zarali Zvirfasi liTonebis gadafasebidan
(Camofasebuli Tanxis nameti gadafasebis rezervis sidideze)
krediti _ (1101) an (1102) oqro
oqros gayidava mogebiT:
debeti – (1003) an (1052) fuladi saxsrebi

debeti – (5901) oqros gadafasebis rezervi
krediti – (1101) an (1102) oqro
krediti – (7063) Semosavlebi Zvirfasi liTonebis gasvlidan
oqros gayidva zaraliT:
debeti _ (1003) an (1052) fuladi saxsrebi

debeti _ (5901) oqros gadafasebis rezervi
debeti _ (9063) zarali Zvirfasi liTonebis gadafasebidan da gasvlidan
krediti _ (1101) an (1102) oqro
Zvirfasi liTonebi, xelovnebis nawarmoebebi da sakoleqcio sagnebi

aRiricxeba (2521) angariSze (oqros garda). igi ar gamoiyeneba giravnobis
qveS miRebuli Zvirfaseulobis aRsaricxavad. aseTi faseulobebi
aRiricxeba balansgareSe angariSze – (0205) - `giravnobis uzrunvelyofis
saxiT miRebuli aqtivebi”, teqnikuri angariSis gamoyenebiT.
bankis sameurneo masalebi ar gamoiyeneba sabanko saqmianobaSi, aramed
specifikuri daniSnulebis an gayidvisaTvis (mSeneblobis an
remontisaTvis). maT aRsaricxavad gamoiyeneba aqtiuri angariSi (2541) -
110
`sameurneo masalebis maragi”. mis debetSi aRiricxeba am masalebis SeZena,

kreditSi ki Camoiwereba gamosayeneblad gacemuli masalebi. Mmasalebis
SeZenis xarjebi aRiricxeba angariSze (9431) – sameureno masalebisa da
inventaris SeZenis xarjebi.Bbankebi cdiloben ar dauSvan aseTi masalebis
arasaWiro raodenobiT maragSi arseboba. Mmasalebis gamoyeneba aRiardeba
mSeneblobis an remontis xarjad.
sameureno masalebis gadafasebis dros Camofasebis Sedegi aRiardeba
zaralad (9062) angariSze - `zarali sameurneo masalebis gadafasebidan
da gasvlidan”.
aseve, cal-calke angariSebze aRiricxeba sameurneo masalebis SeZenis
xarjebi (9431), sabanko baraTebis damzadebis xarjebi (9432), blankebis
SeZenisa da damzadebis xarjebi (9433) da fulis SefuTvis xarjebi (9434).
xarjebis aRmricxveli yvela aq motanili angariSi wlis bolos
mogeba/zaralis (5501) angariSiT ixureba.
9.3. bankis ganviTarebisa da personalis

xarjebis aRricxva
bankebi agreTve ewevian sxvadasxa Siga sabanko xarjebs personalTan
dakavSirebiT, bankis ganviTarebasTan dakavSirebiT da saqmianobasTan
dakavSirebul saeqsploatacio xarjebs.
personalis xarjebs miekuTvneba TanamSromelTa xelfasis xarjebi,
premirebis xarjebi da sapensio xarjebi.
Bbankis ganviTarebis xarjebs miekuTvneba reklamis xarjebi,
warmomadgenlobiTi xarjebi, mivlinebis, kadrebis mozidvis,
gadamzadebisa da kvalifikaciis amaRlebis da TanamSromelTa
spectansacmlis xarjebi.
saeqsploatacio xarjebs warmoadgens komunaluri momsaxurebis
xarjebi, qonebis dazRvevis, Jurnal-gazeTebisa da sxva periodul
gamocemebze gaweuli xarjebi, safosto-satelegrafo, sakancelario da
transportis Senaxvis xarjebi.
Aam xarjebis aRiareba xdeba daricxvis principiT. Bbankebis
buRaltruli aRricxvis angariSTa gegmiT gamoyofilia angariSebi
danaxarjebis saxeebis mixedviT cal-calke. esenia 92-e da 94-e klasis
angariSebi. xarjebis aRiareba (daricxva) xdeba maT debetSi. xolo
kreditSi Camoiwereba da daewereba mogeba/zaralis (5501) angariSs.
ZiriTadi sameurneo tipis operaciebi Semdegnairad aRiricxeba:
1. daricxulia TanamSromelTa xelfasi - 50.000 lari

debeti – (9201) bankis TanamSromelTa xelfasis xarji _ 50.000 l
krediti – (4501) kreditorebi _ 50.000 l
(aRsaniSnavia is faqti, rom gasacem xelfasze TanamSromlebTan

valdebulebis angariSi, bankebis angariSTaA gegmiT calke gamoyofili
araa. mas buRalteri gaxsnis kreditorebis angariSebis jgufSi)
2. dakavebulia saSemosavlo gadasaxadi – 10.000 lari

debeti – (4501) kreditorebi _ 10.000 l
krediti – (4553) gadasaxdeli saSemosavlo gadasaxadi _ 10.000 l
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3. gasacemi xelfasis Caricxva TanamSromelTaA pirad angariSebze:

debeti – (4501) kreditorebi _ 40.000 l
krediti – (4506) TanamSromelTa mimdinare angariSebi _ 40000 l
4. xelfasis aReba TanamSromelTaA mier:

debeti – (4506) TanamSromelTa mimdinare angariSebi
krediti - (1003) salaro an (1004) fuladi saxsrebi bankomatebSi
im SemTxvevaSi, Tu banki axorcielebs saxsrebis dagrovebas momavali

socialuri xarjebisaTvis, maSin, rezervis Sesaqmnelad yovel
saanagariSgebo periodSi dadebetdeba xarjebis angariSebi (9201-9209) da
dakreditdeba droebiTi davalianebebis angariSebi: (4001) - `rezervebi
mosamsaxureTa momavali gasacemlebisaTvis da (4002) - sapensio fondi.
bankis personalis xarjebisa da saeqsploatacio xarjebis
aRmricxveli angariSebi mxolos erovnul valutaSi ixsneba. bankis
ganviTarebis xarjebis angariSebi ki SeiZleba ucxour valutaSic
gaixsnas, oRond, rogorc wesi, erovnul valutaSi gadaiyvaneba,
risTvisac, savaluto poziciis angariSebi gamoiyeneba.
bankis ganviTarebisa da personalis xarjebis aRmricxveli angariSebi,
periodis bolos, Cveulebriv mogeba/zaralis angariSiT ixureba.
9.4. mogebis gadasaxadis aRricxva

saqarTvelos sagadasaxado kodeqsis moTxovniT, yvela iuridiuli
piris mogeba ibegreba 15% - ani ganakveTiT.
mogeba aris kompaniis saboloo finansuri Sedegi, romelic aris
sxvaoba erTobliv Semosavlebsa da xarjebs Soris, roca Semosavlebi da
xarjebi aRiarebulia daricxvis principiT.
mogebis gadasaxadis aRricxvis meTodikas aregulirebs bass 12 -
~mogebidan gadasaxadebi~ da saqarTvelos sagadasaxado kodeqsi. TviT
aRricxvis saerTaSoriso standartebiT aRiarebulia, rom ~buRaltruli
aRricxvis saerTaSoriso standartebi ar dgas qveynis kanonmdeblobaze
maRla~.
mogebis gadasaxadis gaangariSeba xdeba wliuri dasabegri mogebidan,
romelic wlis bolosTvis xdeba cnobili. amitom, wlis ganmavlobaSi
mogebis gadasaxadis gadaxda xdeba weliwadSi samjer, wina wlis
faqtiuri mogebidan. gadaxdis grafiks adgens saqarTvelos finansTa
saministro. ase magaliTa: 15 maisamde _ wina wlis mogebis 25%; 15
ivlisamde _ 25% da 15 seqtmebramde – 25%, 15 dekembramde – 25%.
saangariSgebo (mimdinare) wlis bolos, roca mogebis faqtiuri
moculoba ukve cnobilia, moxdeba Sedareba da Tu damatebiTi gadaxda
gaxdeba saWiro, maSin, komerciuli banki damatebiT gadaricxavs mas
biujetSi. xolo, Tu wlis ganmavlobaSi, winaswar gadaxdili mogebis
gadasaxadis Tanxa ufro meti aRmoCnda bankidan gadaricxuli, vidre
savaldebulo iyo, maSin biujeti ukan ubrunebs mas kompanias, an
CauTvlis momavali wlis gadasaxadSi.
wlis ganmavlobaSi gadaxdili mogebis gadasaxadis aRsaricxavad
gamoiyeneba angariSi (2551) - `mimdinare (anu gadaxdili) mogebis
gadasaxadi~. igi aqtiuri angariSia. debetSi grovdeba wlis ganmavlobaSi
avansad anu winaswar gadaricxuli mogebis gadasaxadis Tanxebi. wlis
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bolos ki ixureba biujetTan mogebis gadasaxadis valdebulebis – (4551)

_ angariSiT.
magaliTi:
wlis ganmavlobaSi komerciuli bankis mier gadaricxulia mogebis
gadasaxadi 5000 lari. wlis bolos mogebis gadasaxadis realuri sidide
aRmoCnda 5200 lari.
adgili eqneba Semdeg buRaltrul muxlebs:
1. wlis ganmavlobaSi mogebis gadasaxadis avansad gadaricxva
debeti – (2551) mogebis mimdinare gadasaxadi – 5000 l

krediti – 1052 – sakorespodento angariSi – 5000 l
2. wlis bolos, realurad gadasaxdeli mogebis gadasaxadis

daricxva – 5200 l
debeti – (9501) – mogebis gadasaxadis xarji – 5200 l

krediti – (4551) – gadasaxdeli mogebis gadasaxadi – 5200 l
3. wlis ganmavlobaSi gadaxdili mogebis gadasaxadis gamoqviTva

(CaTvla) – 5000 l
debeti – (4551) gadasaxdeli mogebis gadasaxadi – 5000 l

krediti – (2551) mogebis mimdinare gadasaxadi – 5000 l
4. bolos moxdeba saboloo angariSsworeba biujetTan, damatebiT

gadaricxvaze – 200 l
debeti _ (4551) valdebuleba mogebis gadasaxadze –_200 l

krediti _ (1051) sakorespodento angariSi _ 200 l
mogebis gadasaxadiT dabegvris obieqtia dasabegri mogeba, romelic

ganisazRvreba sxvaobiT, saqarTvelos sagadasaxado kodeqsiT aRiarebul
Semosavlebsa da xarjebs Soris.
rogorc cnobilia, finansuri angariSgebis saerTaSoriso standartebis
moTxovniT, yvela iuridiuli piri valdebulia moamzados da
gamoaqveynos wliuri finansuri angariSgeba, romelSic, dasabegri mogebis
sidide gamoTvlilia imave standartebis moTxovnebis safuZvelze.
sagadasaxado kodeqsis moTxovnebi ki yvela xarjix gamoqviTvis uflebas
ar iZleva, dadgenilia zogierTi SezRudvebi. aqedan gamomdinare,
warmoiSveba sxvaoba saaRricxvo da sagadasaxado mogebas Soris.
saaRicxvo mogeba aris sxvaoba aRricxvis standartebiT aRiarebul
Semosavlebsa da xarjebs Soris, saangariSgebo periodis mogebis
gadasaxadis xarjis gamoqviTamde.
mogebis gadasaxadis xarji aris saangariSgebo periodis mimdinare da
gadavadebuli gadasaxadebis mTliani Tanxa. (rac igive iqneba, rac
dasabegri mogebis 15%).
sagadasaxado mogeba aris sxvaoba sagadasaxado kanonmdeblobiT
dadgenili maregulirebeli normebiT aRiarebul sagadasaxado
Semosavlebsa da sagadasaxado xarjebs Soris.
saaRricxvo da sagadasaxado mogebis maCveneblebi, rogorc ukve
aRvniSneT, xSirad gansxvavdeba erTmaneTisagn, rac droebiT sxvaobebs
113
warmoSobs. amasTan, droebiTi sxvaoba SeiZleba iyos dasabegri an

gamosaqviTi. dasabegri droebiTi sxvaobebi ki warmoSoben an gadavadebul
sagadasaxado aqtivs, an gadavadebul sagadasaxado valdebulebas.
gadavadebuli sagadasaxado valdebuleba warmoiSoba maSin, roca
saaRricxvo mogeba metia sagadasaxado mogebaze.
gadavadebuli sagadasaxado aqtivi warmoiSoba maSin, roca saaRricxvo
mogeba naklebia sagadasaxado mogebaze.
mogebis gadasaxadis operaciebis aRsaricxavad Semdegi angariSebi
gamoiyebeba:
2551 – mimdinare mogebis gadasaxadi, romelic gamoiyeneba wlis
ganmavlobaSi biujetSi winaswar gadaricxuli Tanxebis aRsaricxavad;
2711 – gadavadebuli sagadasaxado aqtivi, igi aqtiuri angariSia. mis
debetSi aRiricxeba sxvaoba, roca sagadasaxado gadasaxadi metia
saaRricxvo gadasaxadze;
4551 – gadasaxdeli mogebis gadasaxadi. igi valdebulebas aRricxavs
da amdenad, pasiuri angariSia. mis kreditSi aRiricxeba wlis bolos
gansazRvruli sagadasaxado mogebidan, biujetSi realurad gadasaricxi
mogebis gadasaxadis Tanxa;
4711 _ gadavadebuli sagadasaxado valdebuleba. igi pasiuri angariSia
da mis kreditSi aRiricxeba sxvaobis Tanxa, roca sagadasaxado
gadasaxadi naklebia saaRricxvo gadasaxadze;
9501 – mogebis mimdinare gadasaxadis xarji. igi aqtiuri angariSia da
mis debetSi aRiricxeba, wlis bolos gamovlenili saaRricxvo mogebidan
gamoTvlili mogebis gadasaxadis Tanxa.
sailustarcio magaliTi:
komerciuli bankis saangariSgebo wlis bolosaTvis, davuSvaT,
saaRricxvo mogebidan gadasaxadma _ 5400 lari da sagadasaxado
mogebidan gadasaxadma ki – 5200 lari Seadgina.
debeti – (9501) mogebis mimdinare gadasaxadis xarji – 5400 l

krediti – (4551) valdebuleba mogebis gadasaxadze – 5200 l
krediti – (4711) gadavadebuli sagadasaxado valdebuleba – 200
igive rTuli buRaltruli muxli, SeiZleba ori martivi muxliT

Caiweros:
a). debeti – (9501) mogebis gadasaxadis xarji – 5200 l

krediti – (4551) – gadasaxdeli mogebis gadasaxadi – 5200 l
b). debeti – (9501) mogebis gadasaxadis xarji – 200 l

krediti – (4711) gadavadebuli sagadasaxado valdebuleba_ 200 l
davuSvaT, momdevno wels, saaRicxvo gadasaxadi kvlav 5400 laria.

xolo, sagadasaxado mogebidan gadasaxadi 5500 lari aRmoCnda.
adgili eqneba Semdeg buRaltrul gatarebebs:
1. debeti _ (9501) mogebis gadasaxadis xarji – 5400 l

debeti _ (2711) gadavadebuli sagadasaxado aqtivi – 100 l
krediti _ (4551) gadasaxdeli mogebis gadasaxadi – 5500 l
114
imavdroulad, vinaidan wina wlis mixedviT, arsebobda naSTi

gadavadebuli sagadasaxado valdebulebis angariSze, moxdeba Semdegi
gatareba:
debeti – (4711) gadavadebuli sagadasaxado valdebuleba _ 100 l

krediti – (2711) gadavadebuli sagadasaxado aqtivi – 100 l
amis msgavsad gagrZeldeba buRaltruli gatarebebi momaval wlebSi.

amdenad, angariSebi (2711) da (4711) erTmaneTs aregulireben. maTi naSTi
buRaltrul balansSi aisaxeba.
SevniSnavT, rom 2017 wlis pirveli ianvridan mogebis gadasaxadis
kanonmdebloba SesaZloa Seicvalos, magram, jer-jerobiT igive
regulaciebi moqmedebs.
1. ra aris ZiriTadi saSualebebis cveTadi Rirebuleba;

2. ra udris ZiriTadi saSualebebis gaufasurebis zarali;
3. ra aris ZiriTadi saSualebebis salikvidacio anu anazRaurebadi
Rirebuleba;
4. aRricxeT oqros gadafaseba fasmatebis dros;
5. aRricxeT giravnobis qveS Zvirfasi faseulobebis miReba.
L
115
Tavi 10. sakuTari kapitalis
aRricxva
kompaniebis da maT Soris, komerciuli bankebis aqtivebis

dafinansebis mniSvnelovani wyaroa sakuTari kapitali.
Mmocemul TavSi ganxilulia Semdegi sakiTxebi:
 sakuTari kapitalis struqtura komerciul bankebSi
 saaqcio kapitalis formirebis aRricxva
 sakuTari aqciebis ukan gamosyidvis operaciebis aRricxva
 mogebis xarjze Seqmnili rezervebis aRricxva
 gasacemi dividendebis aRricxva
 Semosavali erT aqciaze
10.1. sakuTari kapitalis struqtura komerciul

bankebSi
sakuTari kapitali aris aqtivebis is nawili, romelic rCeba
valdebulebebis dafarvis Semdeg (fass 1, muxli 49).
Kkomerciuli bankebis saqmianoba xorcieldeba saaqcio sazogadoebis
samarTlebrivi formiT, rac gansazRvrax maTi sakuTari kapitalis
struqturas.
balansSi sakuTari kapitali dayofilia qvejgufebad: saaqcio
kapitali, saemisio kapitali, mogebis xarjze Seqmnili rezervebi,
gadafasebis rezervi da gaunawilebeli mogeba (ix. sqema 10.1.1.). aseTi
klasifikacia sasargebloa wilobrivi instrumentebis marTvisa da
ekonomikuri gadawyvetilebebis misaRebad.
Kkomerciuli bankis
sakuTari kapitali
investirebuli reinvestirebuli
saaqcio kapitali saemisio kapitali mogeba rezervebi
sqema 10.1.1. sakuTari

kapitalis struqtura
buRaltrul balansSi asaxuli sakuTari kapitalis sidide

damokidebulia aqtivebisa da valdebulebebis Sefasebaze. rogorc wesi,
116
sakuTari kapitalis jamuri sidide SeiZleba mxolod SemTxveviT

daemTxves kompaniis mier gamoSvebuli aqciebis sabazro Rirebulebis
mTlian Tanxas an im Tanxas, romelic SeiZleba miRebul iqnas kompaniis
wminda aqtivebis gayidvis Sedegad.
saaqcio kapitali axasiaTebs aqcionerebis wils saaqcio
sazogadoebaSi. finansuri angariSgebisa da buRaltruli aRricxvis
saerTaSoriso standartebi mas wilobriv instruments uwodebs.
wilobrivi insrumenti aris nebismieri xelSekruleba, romelic
adasturebs sawarmos aqtivebSi yvela misi valdebulebis gamoqviTvis
Semdeg darCenili wilis sakuTrebis uflebas (bass 32, muxli 11).
Cveni azriT, wilobrivi instrumenti aris xelSekruleba, romelic
adasturebs sawarmos aqtivebSi mesakuTreTa wilis uflebas. magram, Tu
vityviT imas, rom wilobrivi instrumenti aris aqtivebs minus
valdebulebebi, maSin saubaria mTlianad sakuTar kapitalze, romelSic
saaqcio kapitalis garda Sedis mogebis xarjze Seqmnili rezervebi,
grZelvadiani aqtivebis gadafasebis rezervi da gaunawilebeli mogeba,
romelTagan arcerTi ar CaiTvleba aqtivebSi wilis mopovebis uflebis
xelSekrulebad.
wilobrivi instrumentis Sefaseba xdeba realuri RirebulebiT.
saaqcio kapitali organizaciaSi warmoiqmneba aqciebis gamoSvebis
gziT. SeiZleba gamoSvebuli iqnes privilegirebuli an Cveulebrivi
aqciebi. privilegirebuli aqciis mflobels ara aqvs xmis ufleba
kompaniaSi, magram aqvs dividendis garantirebuli ucvleli saprocento
ganakveTi. Cveulebrivi aqciis mflobelebi monawileoben kompaniis
saqmianobaSi da aqvT xmis ufleba, magram ara aqvT dividendis winaswar
dadgenili ganakveTi.
aqcia SeiZleba iyos dabrunebadi an daubrunebadi.
dabrunebadi aqcia aris iseTi finansuri instrumenti, romelic
mflobels uflebas aniWebs emitents ukan daubrunos instrumenti fulad
saxsrebze an sxva finansur aqtivze gacvlis gziT. Aan avtomaturad
ubrundeba emitents ama Tu im gaurkveveli movlenis moxdenisas
momavalSi, an instrumentis mflobelis sikvdilis an pensiaSi gasvlis
dros. aqciis dabrunebis pirobebi ganisazRvreba bankis mier aqciebis
gamoSvebis dros.
aqciebis ukan gamosyidvis pirobebi gaTvaliswinebulia
xelSekrulebaSi, romelic cxaddeba aqciebis gamoSvebis dros.
finansuri instrumenti aris nebismieri xelSekruleba, romelic
warmoSobs rogorc erTi sawarmos finansur aqtivs, aseve meore sawarmos
finansur valdebulebas an wilobriv instruments. (bass 32, muxli 11).
finansuri valdebuleba maSin klasificirdeba wilobriv
instrumentad, Tu mis mflobels uflebas aniWebs bankis likvidaciis
SemTxvevaSi miiRos misi wminda aqtivebis proporciuli wili. am
SemTxvevaSi proporciuli wili ganisazRvreba bankis wminda aqtivebis
dayofiT toli sididis erTeulebad likvidaciis dros da am Tanxis
gamravlebiT aqcioneris kuTvnili aqciebis erTeulebis raodenobaze.
finansuri instrumentebi moicavs rogorc pirvelad finansur
instruments magaliTad debitorul da kreditorul davalianebebs da
wilobriv fasian qaRaldebs, aseve, warmoebul finansur instrumentebs,
rogoricaa finansuri ofcioni, fiuCersebi da forvardebi, saprocento
ganakveTiani svopebi da savaluto svopebi.
117
Oofcioni aris garkveuli SeRavaTiT, sabazroze dabal fasSi

gamoSvebuli aqciebi TanamSromlebisaTvis. Oofcionis gamyidveli Tavis
Tavze winaswar iRebs valdebulebas, uari Tqvas potenciur momaval
ekonomikur sargebelze an ganicados momavali potenciuri zarali
aqciebis realuri Rirebulebis cvlilebebTan dakavSirebiT. Aamrigad,
ofcioni aris ofcionis mflobelis ufleba, aqtivebi gacvalos
potenciurad xelsayreli pirobebiT da gamyidvelis valdebuleba –
aqtivebi gacvalos potenciurad araxelsayreli pirobebiT.
ofcioni SeiZleba iyos: fuT-ofcioni – saxelSekrulebo ufleba da
qol-ofcioni - saxelSekrulebo valdebuleba.
warmoebuli finansuri instrumentis magaliTia agreTve forvarduli
kontraqti eqvsTviani dafarvis vadiT, romlis mixedviT myidveli
valdebulebas iRebs vTqvaT, gasces 2000 laris fuladi saxsrebi 2000
nominaluri Rirebulebis fiqsirebul ganakveTiani saxelmwifo
obligaciis sanacvlod, xolo gamyidveli valdebulebas iRebs gasces
2000 laris nominaluri Rirebulebis mqone obligaciebi 2000 laris
fuladi saxsrebis sanacvlod eqvsi Tvis ganmavlobaSi. Aamdenad, orive
mxares aqvs saxelSekrulebo ufleba da valdebuleba. Tu obligaciis
sabazro fasebi Seicvleba, Sesabamisad aisaxeba myidvelisa da
gamyidvelis operaciebSi. amrigad, es saxelSekrulebo uflebebi da
valdebulebebi warmoqmnis finansur valdebulebebsa da finansur
aqtivebs ofcionebis msgavsad. GmniSvnelovani gansxvaveba forvardul
kontraqtsa da ofcionis kontraqts Soris is aris, rom forvarduli
kontraqtis dros orive mxares valdebulebis Sesruleba evaleba
SeTanxmebul droSi. maSin, rodesac ofcionis kontraqtis dros Sedegs
mxolod da mxolod maSin eqneba adgili, rodesac ofcionis mflobeli
gadawyvets mis ganxorcielebas.
10.2. saaqcio kapitalis aRricxva

saaqcio kapitalis aRricxvis mizniT, saqarTvelos sabanko
dawesebulebebis angariSTaA gegmiT gaTvaliswinebulia mexuTe ganayofis
50-e da 51 –e klasis buRaltruli angariSebi (ix. danarTi). kerZod:
5001 _ saqarTvelos erovnuli bankis sawesdebo kapitali;

5002 – kapitali Cveulebriv aqciebSi
5003 _ ukan gamosyiduli sakuTari Cveulebrivi aqciebi
5004 _ kapitali privilegirebul aqciebSi
5005 _ ukan gamosyiduli sakuTari privilegirebuli aqciebi
saemisio kapitalis angariSebi:

5102 _ Cveulebrivi aqciebis emisiiT miRebuli damatebiTi saxsrebi
5104 _ privilegirebuli aqciebis emisiiT miRebuli damatebiTi saxsrebi
CamoTvlili angariSebi, garda ukan gamosyiduli aqciebis

aRmricxveli angariSebisa, pasiuri angariSebia. maT kreditSi kapitalis
zrda da debetSi kapitalis Semcireba aRiricxeba. kerZod, kreditSi
aRiricxeba saaqcio kapitalis formireba anu warmoqmna aqcionerebis mier
aqciebis Sesyidvis dros. mxolod saaqcio kapitalis (5002 da 5004)
118
angariSebis kreditSi aRiarebuli Tanxebi warmoadgenen aqcionerTa mier

ganaRdebuli aqciebis moculobas da wilobriv uflebas, moiTxovon
dividendi bankis mogebidan.
ukan gamosyiduli sakuTari aqciebis angariSebi (5003 da 5005) aqtiuri
angariSebia. isini funqciuri daniSnulebis mixedviT kontrpasiuri
angariSebi arian da aregulireben saaqcio kapitalis angariSebs. am
angariSebze arsebuli naSTebi marTalia buRaltrul balansSi
gadaitaneba, magram balansis jamSi ar Seitaneba, aramed saaqcio
kapitalis angariSebis naSTebidan gamoiqviTeba.
saemisio kapitali aris sxvaoba gamoSvebuli aqciebis gayidvis fassa
da nominalur Rirebulebas Soris. Mmisi aRmricxveli angariSebi
pasiuri angariSebia. rac imas niSnavs, rom maT kreditSi aRiricxeba
gamoSvebuli aqciebis sabazro fasis metoba maT nominalur
Rirebulebaze. xolo debetSi aRiricxeba saemisio kapitalis gamoyeneba
ukan gamosyiduli sakuTari aqciebis dros warmoqmnili zaralis
dasafaravad. agreTve, aqciebis beWdvis xarjebis dasafarad. saemisio
kapitali aqcionerebs Soris ganawilebas ar eqvemdebareba.
davuSvaT, gamoSvebulia 20000 laris nominaluri Rirebulebis
aqciebi, romelic 23000 larad gaiyida. maSasadame, 3000 lari warmoadgens
saemisio kapitals. Tu aqciebis beWdvis xarjebma 1200 lari Seadgina,
masze Sedgeboda buRaltruli muxli:
debeti – (9433) blankebis beWdvis xarjebi – 1200 l
krediti – kreditorebi an fuladi saxsrebi – 1200 l
aqciebis beWdvis xarjebis Camowera saemisio kapitalidan:

debeti – (5102) 1n (5103) saemisio kapitali _ 1200 l
krediti – (9433) beWdvis xarjebi – 1200 l
aqciis sabazro fasi dgindeba bazarze da damokidebulia aqciis

kursze. investori rom dainteresdes aqciebis SesyidviT, aqciis
dividendis done ar unda iyos sabanko sesxis sargeblis procentze
dabali. Aamitom aqciis kursi ganisazRvreba formuliT:
Ddividendis procenti
K = -----------------------------------------------------------------------
sabanko sesxis sargeblis ganakveTi
aqciebis gamoSvebas, rogorc ukve aRvniSneT, Tan axlavs beWdvis da

sxva saxis organizaciuli xarjebi. Aarsebobs am danaxarjebis
sakompesacio da gadavadebuli gadasaxadebis meTodi.
sakompesacio meTodiT igi mimdinare periodis xarjebs miekuTvneba da
Camoiwereba aqciebis gayidvidan warmoSobili saemisio kapitalis xarjze,
rac zemoT ukve vaCveneT.
gadavadebuli gadasaxadis meTodiT igi miekuTvneba momavali periodis
xarjebs da maT aramaterialur aqtivad miiCneven. xolo, xarjebad
aRiareba moxdeba amortizaciis daricxvis gziT.
1. aramaterialur aqtivad aRiareba – 1200l
debeti – (2961) aramaterialuri aqtivebi – 1200 l

krediti – (9433) blankebis beWdvis xarjebi – 1200 l
119
unda aRiniSnos, rom aqciis blankebis beWdva Zalian Zviri jdeba.

amitom, kompaniebi xSirad mas aRar beWdaven. Mmxolod acxadeben
gamoSvebuli aqciebis raodenobas da nominalur Rirebulebas. aqcioners
ki aZleven serTifikats, romelSic aRniSnulia ramdeni cali aqcia
SeiZina man Sesabamisi nominaluri RirebulebiT.
2. beWdvis xarjebis amortizacia xdeba sagadasaxado kodeqsis
mixedviT 10% yovelwliurad, sabalanso Rirebulebidan – 120 l
debeti – (9311) amortizaciis xarji – 120 l

krediti – (4911) dagrovili amortizacia – 120 l
Aaqciebis gamoSvebis da naRd fulze gayidvis aRricxva moxdeba

Semdegnairad:
D debeti _ salaro an sakorespodento angariSi (1003 an 1062)

krediti _ kapitali Cveulebriv aqciebSi (5002)
an kapitali privilegirebul aqciebSi (5004)
krediti _ saemisio kapitali (5102 an 5104)
magaliTad, vTqvaT gamoSvebulia 1000 cali privilegirebuli aqcia,

TiToeuli 100 l nominaluri RirebulebiT da gaiyida TiTo 110 larad
(aqciebis pirvelad gayidvis dros kanonmdeblobiT akrZalulia aqciebis
gayidva mis nominalur Rirebulebaze dabal fasSi):
Ddebeti _ (1003) salaro - 110 000 l

krediti _ (5004) pivilegirebuli aqciebi - 100 000 l
krediti _ (5104) saemisio kapitali - 10 000 l
motanili rTuli buRaltruli muxli kompiuteruli aRricxvis

miznebisaTvis or martiv buRaltrul muxlad Semdegnairad daiSleba:
1. gamoSvebuli aqciebis nominaluri Rirebulebis Tanxis aRiareba
debeti – (1003) salaro - 100 000 l

krediti _ (5004) kapitali privilegirebul aqciebSi –100 000 l
2. damatebiTi saxsrebis miRebis aRiareba
debeti _ (1003) salaro - 10 000 l

krediti _ (5104) saemisio kapitali - 10 000 l
gamoSvebuli aqciebi, fuladi aqtivis garda SeiZleba gaicvalos sxva

romelime saxis aqtivze: Senobebze, manqanebze da sxva. Aarafulad
aqtivebze aqciebis gayidvis SemTxvevaSi aqciebis Sefaseba xdeba an maTi
sabazro fasiT an misaRebi aqtivis realuri RirebulebiT. arCevanis
gakeTeba imis mixedviT moxdeba, romeli midgoma ufro saimedo Sefasebas
iZleva mocemul momentSi.
zemoT motanil magaliTSi, Tu davuSvebT rom gamoSvebuli aqciebi
110000 laris Rirebulebis Senobaze gaicvala, maSin moxdeba Semdegi
buRaltruli gatareba:
(mokle Canaweris mizniT, rTul buRaltrul muxls gamoviyenebT):
120
D debeti _ (2922) Senoba - 110 000 l

krediti _ (5004) privilegirebuli aqciebi – 100 000 l
krediti _ (5104) saemisio kapitali _ 10 000 l
rogorc cnobilia, aqciebi SeiZleba gamoSvebul iqnes ofcioniT anu

SeRavaTiani fasiT. aseTi aqciebi TanamSromlebs SeuZliaT ufro iafad
iyidon da Semdeg sabazro fasiT gayidon an daitovon da bankis
aqcionerebi gaxdnen.
ofcioniT aqciis gayidva zemoT motanili magaliTis msgavsad
aRiricxeba, oRond Semcirebuli RirebulebiT. Tu magaliTad,
TanamSromlebi yovel aqcias 102 larad Seisyidian, maSin gveqneba:
debeti _ (1003) salaro _ 102 000 l

krediti _ (5004) privilegirebuli aqciebi _ 100 000 l
krediti _ (5104) saemisio kapitali _ 2 000 l
bankma SeiZleba moaxdinos aqciebis konvertireba. winaswar arsebuli

xelSekrulebis pirobebis Tanaxmad, bankma SeiZleba privilegirebuli
aqciebi gadacvalos Cveulebriv aqciebze. Mmisi mizania privilegirebuli
aqciebis brunvidan amoReba.
Aaqciebis konvertireba xdeba nominaluri RirebulebiT.
privilegirebuli da Cveulebrivi aqciebis nominalur Rirebulebas Soris
sxvaoba aisaxeba saemisio kapitalis an mogeba/zaralis angariSze.
davuSvaT bankma 10 laris nominaluri Rirebulebis 1000 cali
privilegirebuli aqcia gacvala 12 laris nominaluri Rirebulebis 1000
cal Cveulebriv aqciaze. e.i. privilegirebuli aqciebis brunvidan
amoReba xdeba.
Ees operacia buRaltrulad Semdegnairad aisaxeba:
debeti _ (5004) privilegirebuli aqciebi - 10 000 l (1000 cali*10)

Ddebeti _ (5104) saemisio kapitali - 2 000 l
(an mogeba/zarali, Tu saemisio kapitali sakmarisi ar aRmoCnda)
krediti _ (5002) Cveulebrivi aqciebi - 12 000 l
Tuki erTi cali Cveulebrivi aqciis nominaluri Rirebuleba iqneboda

9 lari, maSin buRaltruli Canaweri Semdeg saxes miiRebs:
Ddebeti _ (5004) privilegirebuli aqciebi - 10 000 l

K krediti _ (5002) Cveulebrivi aqciebi - 9 000 l
K krediti _ (5102) saemisio kapitali - 1 000 l
Aaqciebi SeiZleba gamoSvebul iqnas ufasod anu bonusuri wesiT. aseT

RonisZiebas kompaniebi maSin mimarTaven, rodesac aqciis sabazro fasi
seriozulad gaizarda da iqmneba saSiSroeba, rom aqciebi ver gaiyideba.
damatebiT, ufaso aqciebis gamoSvebiT arsebul aqcionerebze, gaizrdeba
ra brunvaSi arsebuli aqciebis ricxvi, sabazro fasi daecema. aseT dros
aqciebis gamoSveba xdeba saemisio kapitalis xarjze.
davuSvaT, bonusiT anu ufasod, gamoSvebulia 5000 cali Cveulebrivi
aqcia, TiTo 5 l nominaluri RirebulebiT.
121
Ddebeti _ (5102) saemisio kapitali - 25 000 l

K krediti _ (5002) Cveulebrivi aqciebi – 25 000 l
aqciebis sabazro fasis daweva agreTve SeiZleba gamoSvebuli

aqciebis danawevrebiT. Aam meTodis dros xdeba aqciebis ricxvis zrda
TiToeuli aqciis nominaluri Rirebulebis Semcirebis proporciulad.
Sedegad izrdeba brunvaSi myofi aqciebis ricxvi, xolo saaqcio
kapitalis saerTo jamuri sidide ar icvleba. Aamitom aqciebis
danawevrebis operaciebi buRaltrul aRricxvas ar saWiroebs.
davuSvaT, kompanias gamoSvebuli aqvs 2000 cali, TiToeuli 10 laris
nominaluri Rirebulebis Cveulebrivi aqcia, sul 20000 laris
Rirebulebis. xelmZRvanelobam gadawyvita erTi aqciis nominaluri
Rirebulebis orjer Semcireba. Aam SemTxvevaSi, brunvaSi iqneba 4000
cali aqcia, TiTo 5 laris nominaluri RirebulebiT da kapitalis
saerTo sidide kvlav 20000 lari iqneba. amdenad, buRaltruli gatareba
saWiro aRaraa.
zogjer gvxvdeba sesxisa da sakuTari kapitalis erTgvari hibridi,
dafinansebis erTgvari Sereuli saxe. mas miekuTvneba konvertirebadi
savalo valdebulebebi da varantebi.
konvertirebadi savalo valdebuleba aris sesxis saxeoba, romelic
mflobels (sesxis gamcems) aZlevs uflebas moaxdinos sesxis sxva fasian
qaRaldebSi, rogorc wesi, Cveulebriv aqciebSi konvertacia winaswar
gansazRvruli fasiT da gansazRvrul dros.
varanti aris ufleba kompaniis gansazRvruli raodenobis Cveulebrivi
aqciis Sesyidvaze gansazRvrul fasad, Cveulebriv, drois garkveul
periodSi.
varanti imiT gansxvavdeba konvertirebadi valdebulebisagan, rom
varantiT savalo valdebuleba TviTon ar aris konvertirebuli
aqciebSi, aramed misi mflobeli ixdis naRd fuls aqciebis SesaZenad da
inarCunebs savalo valdebulebas. es niSnavs, rom savalo valdebuleba
(obligaciebis saxiT) iarsebebs manam, sanam ar moxdeba misi ganaRdeba.
konvertaciis ufleba gamoicema an konvertaciis koeficientis (anu
Cveulebrivi aqciebis raodenoba, romelsac sesxis konvertaciis Sedegad
miiRebs kompania), an konvertaciis fasis saxiT (anu ufleba, moxdes
sesxis konvertacia X larian Cveulebriv aqciebSi).
davuSvaT, 100 lariani gamoSvebuli obligaciis konvertacia SeiZleba
moxdes 20 cal Cveulebriv aqciad. 20 _ aris konvertaciis koeficienti.
an, sesxi (obligacia) SeiZleba konvertirebul iqnes 5 larian Cveulebriv
aqciebSi. am SemTxvevaSi 5 – aris ekvivalenturi konvertaciis fasi.
zogjer, konvertaciis fasi izrdeba konvertirebis dros, raTa moxdes
Sereuli konvertaciis stimulireba. SesaZlebelia konvertirebadi
privilegirebuli aqciebis gamoSvebac.
varants gaaCnia Rirebuleba, rodesac aqciis sabazro Rirebuleba
aRemateba varantSi miTiTebul Rirebulebas. igi saSualebas aZlevs
kompanias sesxze daawesos dabali saprocentio ganakveTi. kompaniis
xarjs warmoadgens savalo valdebulebis safuZvelze mflobelze
micemuli ufleba – konvertaciis dRes SeiZinos aqciebi, savaraudod
Semcirebul fasad.
amrigad, varanti Cveulebriv ofcionia, romelic dakavSirebuli ar
aris raime finansur instrumentTan. xolo, konvertirebadi savalo
122
valdebuleba warmoadgens ofcionis savalo valdebulebasTan

kombinacias.
konvertirebadi fasiani qaRaldebiTa da varantiT dafinansebis
wyaroebis mozidvis praqtikis upiratesobebia:
 dauyovneblivi dafinanseba dabali danaxarjebiT – konvertaciaze
ofcionis wyalobiT iqmneba kreditebis miRebis SesaZlebloba dabali
saprocento ganakveTebiT;
 mimzidvelia aqciebis fasis dacemis SemTxevaSi – iseT dros,
roca kompaniebs surT miiRon saxsrebi aqciebze, magram mocemuli
momentisaTvis aqciebis fasi dabalia, konveretirebadi obligaciebi
warmoadgens sarezervo meTods aqciebis gamosaSvebad;
 TviTlikvidirebadoba – aqciebSi sesxebis konvertaciiT valis
dafarvis problema qreba;
 varantis Sesruleba aucileblobis SemTxvevaSi – ofcionebi,
Cveulebriv, gamoiyeneba aqciaze fasis awevisas. Tu ofcioni gulisxmobs
kompaniaze damatebiTi fuladi saxsrebis gadaxdas, es qmnis damatebiT
finansebs kompaniis gafarToebisaTvis.
konvertirebadi fasiani qaRaldis Rirebuleba ganisazRvreba, rogorc
udidesi oridan: misi rogorc savalo valdebulebis Rirebuleba da misi
Rirebuleba konvertaciisas.
10.3 sakuTari aqciebis ukan gamosyidvis

aRricxva
periodulad, kompaniis xelmZRvanelobam SeiZleba miiRos
gadawyvetileba sakuTari aqciebis ukan gamosyidvis Sesaxeb. Ees SeiZleba
Tavidanve gamocxadebuli pirobebis safuZvelze moxdes.
dabrunebadia iseTi finansuri instrumenti, romelic mflobels
uflebas aniWebs emitents ukan daubrunos instrumenti fulad saxsrebze
an sxva finansur aqtivze gacvlis gziT, an avtomaturad ubrundeba
emitents ama Tu im gaurkveveli movlenis moxdenisas momavalSi, an
instrumentis mflobelis sikvdilis an pensiaSi gasvlis dros (bass 32,
muxli 10).
A aqciebis gamoSvebis dros, kompaniam SeiZleba gamoacxados piroba, rom
garkveuli drois Semdeg sakuTar aqciebs ukan Seisyidis nominaluri
RirebulebiT an sabazro fasiT an aqcioneres ufleba misces, aqciebi
Tavisuflad gayidon bazarze.
Uukan gamosyiduli sakuTari aqciebis aRsaricxavad amave
saxelwodebis angariSebi gamoiyeneba:
5003 – bankis mier gamosyiduli sakuTari Cveulebrivi aqciebi
5005 _ bankis mier gamosyiduli sakuTari privilegirebuli aqciebi.
Ees angariSebi aqtiuri maregulirebeli angariSebia. maT debetSi
gamosyiduli aqciebi aRiricxeba nominaluri RirebulebiT. xolo sxvaoba
nominalur da Sesyidvis fass Soris saemisio kapitalze an
gaunawilebeli mogebis angariSze aRiricxeba.
bass 32 – `finansuri instrumentebi: wardgena” miuTiTebs, rom Tu
kompania xelaxla Seisyidis wilobriv instrumentebs, isini (gamosyiduli
aqciebi) gamoakldeba sakuTar kapitals. sakuTari wilobrivi
instrumentebis Sesyidvis, gayidvis, gamoSvebis an gauqmebis Sedegad
123
warmoSobili araviTari Semosuloba an danakargi ar aRiardeba mogebad

an zaralad. aseTi gamosyiduli aqciebis SeZenis sanacvlod gadaxdili
an miRebuli anazRaureba unda aRiardes pirdapir sakuTar kapitalSi
(bass 32, muxli 33).
sailustracio magaliTebi:
bankis mier gamosyidulia 500 cali sakuTari Cveulebrivi aqcia,

TiToeulis nominaluri Rirebulebaa 10 lari da Sesyidulia nominalur
Rirebulebaze dabali fasiT - 9 larad.
debeti _ (5003) gamosyiduli Cveulebrivi aqciebi - 5 000 l

krediti _ (1052) fuladi saxsrebi - 4 500 l
krediti _ (5102) saemisio kapitali - 500 l
Tuki aqciebis gamosyidva moxdeboda nominalurze maRal fasSi, vTqvaT

TiToeulisa 12 larad. maSin, saemisio kapitali Semcirdeba, radgan
aqcia Zvirad iqna gamosyiduli, xolo Tu saemisio kapitali sakmarisi ar
aRmoCnda, maSin naSTobrivi Tanxa gaunawilebeli mogebis angariSidan
Camoiwereba. motanil magaliTSi davuSvaT, rom saemisio kapitalis naSTi
800 laria. maSin adgili eqneba Semdeg buRaltrul gatarebas:
Ddebeti _ (5003) ukan gamosyiduli sakuTari aqciebi - 5 000 l

debeti _ (5102) saemisio kapitali - 800 l
debeti _ (5401) gaunawilebeli mogeba - 200 l
krediti _ fuladi saxsrebi - 6 000 l
sakuTari aqciebis nominaluri RirebulebiT gamosyidvis SemTxvevaSi,

saemisio kapitalis an gaunawilebeli mogebis angariSi saWiro aRar
iqneba da moxdeba Semdegi gatareba:
debeti _ (5003) ukan gamosyiduli sakuTari aqciebi – 5 000 l

krediti _ (1003) fuladi saxsrebi _ 5 000 l
ukan gamosyiduli aqciebis brunvidan amoRebisa da gauqmebis

SemTxvevaSi Sedgeba Semdegi buRaltruli muxli:
debeti _ (5002) Cveulebrivi aqciebi - 5 000 l

krediti _ (5003) ukan gamosyiduli sakuTari aqciebi - 5 000 l
ukan gamosyiduli sakuTari aqciebi SeiZleba xelmeored gaiyidos.

maSin xelaxla warmoiqmneba saaqcio kapitali da saemisio kapitali,
nominalur Rirebulebaze maRali fasiT gayidvis SemTxvevaSi.
nominalurze dabali fasiT gayidvis SemTxvevaSi ki Semcirdeba saemisio
kapitali, an gaunawilebeli mogeba, an orive erTad:
debeti _ (1003) salaro - (gayidvis fasiT)

krediti _ (5003) ukan gamosyiduli sakuTari aqciebi –
(nominaluri RirebulebiT)
krediti _ (5103) saemisio kapitali (sxvaobis TanxiT, roca
gasayidi fasi nominalurze metia)
124
10.4 gasacemi dividendebis aRricxva

dasabegri mogebidan, mogebis gadasaxadis gamoqviTvis Semdeg miRebuli
wminda mogebidan, komerciuli bankebis sameTvalyureo sabWos saerTo
krebis gadawyvetilebiT, xdeba dividendebis gacema aqcionerebze.
Ffinansur instrumentTan an mis romelime Semadgenel nawilTan
dakavSirebuli dividendebi, danakargebi an Semosulobebi, romlebic
klasificirebulia finansur valdebulebad, mogeba/zaralSi aisaxeba
rogorc xarji an Semosavali. Ffinansuri instrumentebis mflobelebze
ganawilebuli mogeba pirdapir gamoakldeba emitentis sakuTar kapitals,
am operaciidan mogebis gadasaxadis SemcirebiT miRebuli nebismieri
sargeblis gareSe. sakuTari kapitalis operaciasTan dakavSirebuli
xarjebi, garda wilobrivi instrumentis gamoSvebis xarjebisa, romelic
pirdapir miekuTvneba sawarmos Sesyidvas (romlis aRricxva xdeba fass 3-
is mixedviT), aRiricxeba rogorc gamoqviTvebi kapitalidan, am
operaciidan mogebis gadasaxadiT Semcirebuli nebismieri sargeblis
gareSe (bass 32, muxli 35).
dividendis aRiareba xdeba maSin, rogorc ki ZalaSi Seva aqcioneris
ufleba dividendis miRebis Sesaxeb. Dgasacemi dividendis procentis
gamosaTvlelad, Cveulebrivi aqciebisaTvis wminda mogebidan gamoyofili
Tanxa iyofa aqciebis ricxvze. Semdeg, miRebuli Tanxis procentuli
fardobiT erTi aqciis nominalur RirebulebasTan, miiReba gasacemi
dividendis saprocento ganakveTi, romlis gamocxadeba moxdeba bankis
mier da Sesabamisad, moxdeba gasacemi dividendis daricxva
buRaltrulad.
gasacemi dividendis daricxviT, banki erTi mxriv, aRiarebs
valdebulebas aqcionerebisaTvis gasacem dividendze da meore mxriv,
Semcirdeba bankis wminda mogeba, romelic gaunawilebeli mogebis – (5401)
_ buRaltrul angariSze aRiricxeba. xolo, gasacem dividendze
valdebulebis warmoqmna aRiricxeba – (4421) angariSze – `gadasaxdeli
dividendebi bankis sawesdebo kapitalSi investiciebis mixedviT~.
amasTan, mxedvelobaSia misaRebi is moTxovna, romelic dadgenilia
saqarTvelos sagadasaxado kodeqsiT. kerZod, gasacemi dividendi unda
daibegros gadaxdis wyarosTan 5%-iT, romelic biujetSi gadairicxeba.
sailustracio magaliTi:L
davuSvaT, komerciul banks gamoSvebuli aqvs 2000 cali
privilegirebuli aqcia, TiToeuli 10 laris nominaluri RirebulebiT,
romelzec dawesebulia dividendis 10%-iani ganakveTi da 4000 cali
Cveulebrivi aqcia, TiToeuli 5 laris nominaluri RirebulebiT.
mimdinare wlis bolos, bankis wminda mogebamESeadgina 10000 lari,
romlis 70% gamoyofili iqna dividendebis gasacemad.
moTxovna: daadgineT, dividendis ramdeni procenti gamoacxada bankma
Cveulebrivi aqciebisaTvis da mieciT Sesabamisi buRaltruli gatarebebi
dividendis daricxvas da gacemas.
amoxsna:
pirvel rigSi unda ganisazRvros, mogebis ra Tanxa aris gamoyofili
Cveulebrivi aqciebis mflobelebisaTvis:
10000-is 70% = 7000 l
125
amrigad, dividendebze gamoyofilia 7000 lari, saidanac unda

gamoiqviTos privilegirebuli aqciebis dividendi 2000 lari. amis
gaTvaliswinebiT, dividendi 1 Cveulebriv aqciaze = 5000 l / 4000 cali =
1,25 lari.
dividendis procenti = 1.25 / 5 * 100 = 25%.
maSasadame, banki Cveulebriv aqciaze gamoacxadebs 25% dividends, romlis
mixedviT, TiToeul aqcioners daericxeba kuTvnili dividendis Tanxa.
Sedgeba Semdegi buRaltruli gatarebebi:
1. gasacemi dividendis daricxva – 5000 l

debeti _ (5401) gaunawilebeli mogeba – 5000 l
krediti _ (4421) – gadasaxdeli dividendebi – 5000 l
2. saSemosavlo gadasaxadis dakaveba – 5000-is 5% = 250 lari

debeti _ (4421) gadasaxdeli dividendebi – 250 l
krediti _ (4553) saSemosavlo gadasaxadi – 250 l
3. dividendebis gadaricxva – 4750 lari (5000 – 250)

debeti _ (4421) gadasaxdeli dividendebi – 4750 l
krediti_ (1052) sakorespodento angariSi – 4750 l
sakuTari kapitalis aRricxva ucxour valutaSi ar xdeba. Tuki

ucxoeli iuridiuli an fizikuri piri gaxdeba aqcioneri, ucxour
valutaSi gayiduli aqciebi gadaiyvaneba larSi da Sesabamisad aRiardeba
saaqcio kapitalic. erTdroulad Sedgeba ori buRaltruli muxli da
gamoiyeneba savaluto poziciisa da kontrfasis angariSebi.
a. debeti – sakorespodenti angariSi ucxour valutaSi

krediti – savaluto pozicia
b. debeti – savaluto poziciis kontrfasi
krediti – saaqcio kapitali (ra Tqma unda erovnul valutaSi)
krediti _ saemisio kapitali (er. valutaSi)
ucxour valutaSi gayiduli aqciebis dividendi Tavidan aRiardeba

larSi da Semdeg gadaiyvaneba ucxour valutaSi.
davuSvaT, ucxoel investorze daricxulia gasacemi dividendi 45000
lari. gasacvleli kursia 1 dolari = 1,5 lari.
1. dividendis daricxva erovnul valutaSi:
debeti _ gaunawilebeli mogeba _ 45000 l

krediti – gadasaxdeli dividendi _ 45000 l
2. ucxoeli investoris mimarT valdebulebis aRiareba dolarSi –

30000 $
a. debeti _ gadasaxdeli dividend – 45000 l
krediti _ dolaris kontrfasi _ 45000 l
b. debeti _ dolars savaluto pozicia – 30000 $

krediti _ gadasaxdeli dividendi – 30000 $
kuTvnili dividendis gadaricxva ucxor valutaSi – 30000 $

debeti _ gadasaxdeli dividendi – 30000 $
krediti _ dolaris sakorespodento angariSi – 30000 $
126
10..5 sabaziso da gazavebuli

Semosavali erT aqciaze
aqcionerebisaTvis, arsebiTi mniSvneloba aqvs erT aqciaze Semosavlis
maCvenebels, romelic gaiangariSeba wminda mogebidan privilegirebuli
aqciebis wilis gamoqviTvis Semdeg darCenili mogebis SefardebiT,
aqciebis saSualo Sewonil raodenobasTan.
privilegirebuli
sruli wminda mogeba _ aqciebis dividendi
Semosavali 1 aqciaze = -------------------------------------------------------
Cv. aqciebis saSualo Sewonili raodenoba
Cveulebrivi aqciebis saSualo Sewonili raodenoba udris periodis

dasawyisSi mimoqcevaSi arsebuli Cveulebrivi aqciebis raodenobas,
romelic koreqtirebulia gamosyiduli an periodis ganmavlobaSi
gamoSvebuli Cveulebrivi aqciebis raodenobiT, gamravlebuli drois
faqtoris koeficientze.
Ddrois faqtoriT Sewonili koeficienti ganisazRvreba aqciebis
mimoqcevaSi yofnis dReTa raodenobis gayofiT saangariSgebo periodis
dReTa saerTo raodenobaze. koeficienti SeiZleba Tveebis raodenobas
daeyrdnos, roca aqciebis gamoSvebisa da ukan gamosyidvis TariRebi
emTxveva zust Tveebs.
magaliTi:
gamoSvebuli gamosyiduli aqciebi
aqciebi aqciebi mimoqcevaSi
1 ianvari 2015 w. naSTi 2 000 500 1 500
1 marti, 2015 w. aqciebis gamoSveba 1 000 - 2 500

(1500+1000)
31 agvisto, 2015 w. gamosyidva - 600 1 900

(2500-600)
1 noemberi, 2015 w. gamoSveba 1 500 - 3 400

(1900+1500)
31 dekemberi 2015 w. naSTi 4 500 1 100 3 400
Cveulebrivi aqciebis saSualo Sewonili raodenoba =
= 1500 * 12/12 + 1000 * 10/12 _ 600 * 4/12 + 1500 * 2/12 = 2383,333 cali aqcia
Tuki aRmoCnda, rom wminda mogebidan privilegirebuli aqciebis

kuTvnili dividendis Tanxis gamoqviTvis Semdeg darCa 30000 lari, maSin:
sabaziso Semosavali 1 aqciaze = 30 000 / 2383,333 = 12,59 l
gazavebuli Semosavali erT aqciaze, iTvaliswinebs fasiani

qaRaldebis, aqciebisa da obligaciebis, konvertirebas Cveulebriv
127
aqciebSi. maT gazavebis efeqtis mqone fasiani qaRaldebi ewodeba da

aseTi Cveulebrivi aqciebis raodenoba calke gamoiTvleba (ix. bass 33),
romelic daemateba Cveulebrivi aqciebis saSualo Sewonil raodenobas.
davuSvaT, Cvens magaliTze, konvertaciis Sedegad warmoqmnili
Cveulebrivi aqciebis raodenoba aRmoCnda 2000 erTeuli. maSin,
gazavebuli Semosavali erT aqciaze iqneba:
30000 lari / 4383,333 cali aqcia = 6,84 lari
erT aqciaze gazavebuli Semosavlis gamosaTvlelad Cveulebrivi
aqciebis saSualo Sewonil raodenobas unda daematos gazavebis efeqtis
mqone, yvela potenciuri Cveulebrivi aqciis raodenoba. xolo,
Cveulebriv aqciebze gaTvaliswinebul mogebas unda daematos gazavebis
efeqtis mqone potenciuri Cveulebrivi aqciis dividendi, daricxuli
procenti da konvertaciiT miRebuli Sedegi.
sailustacio magaliTi:
davuSvaT, saTao sawarmos Cveulebrivi aqciebis mflobelTa mogeba

20000 laria. mimoqcevaSi myofi Cveulebrivi aqciebis saSualo Sewonili
raodenobaa 2500 erTeuli. sawarmos gaaCnia 800 cali konvertirebadi
obligacia, romelTagan TiToeuli icvleba 2 Cveulebriv aqciaze.
konvertirebadi obligaciis mimdinare wlis sapocento xarji Seadgens
2500 lars da misi kuTvnili gadasaxadi 250 lars.
movamzadoT, erT aqciaze sabaziso da gazavebuli Semosavlis
gaangariSebis uwyisi (ix. cxrili 10.1)
cxrili 10.1.
1 aqciis sabaziso da gazavebuli
Semosavlis gaangariSeba
saTao sawarmos Cveulebrivi aqciebis mflobelTa mogeba 20000 l
mimoqcevaSi myofi Cveulebrivi aqciebis

saSualo Sewonili raodenoba 2500 cali
sabaziso Semosavali erT aqciaze (20000/2500) 8 l
konvertirebadi obligaciebi 800 erT.
konvertirebadi obligaciebis mimdinare wlis sa-% xarji 2500 l
am sa-% xarjTan dakavSirebuli mimdinare da gadavade-

buli gadasaxadi 250 l
saTao sawarmos Cv. aqciis mflobelTa Sesworebuli mogeba 22250 l

(20000+2500_250)
obligaciebis konvertaciis Sedegad warmoqmnili

Cveulebrivi aqciebi sraodenoba (800 * 2) 1600 erT.
gazavebuli Semosavlis gamosaTvlelad gamosayenebeli

aqciebis raodenoba (2500 + 1600) 4100 erT.
gazavebuli Semosavali 1 aqciaze (22250 / 4100) 5,43 l
128
gazavebuli Semosavali gviCvenebs, ra wili ukavia TiToeul

Cveulebriv aqcias sawarmos saqmianobis SedegebSi, roca
gaTvaliswinebulia yvela gazavebuli potenciuri Cveulebrivi aqcia, Tu
davuSvebT, rom konvertirebadi aqciebis konvertacia ganxorcielda (bass
33).
potenciuri Cveulebrivi aqciebi aris iseTi finansuri instrumenti an
xelSekruleba (varanti, ofcioni da maTi ekvivalentebi), romelmac
SesaZloa mis mflobels Cveulebrivi aqciis flobis ufleba misces.
potenciuri Cveulebrivi aqciebi maSin CaiTvleba gazavebis efeqtis
mqone aqciebad, Tu maTi Cveulebriv aqciebad konvertacia Seamcirebda
erT aqciaze mogebas an gazrdida erT aqciaze zarals, romelic
miRebulia sawarmos Cveulebrivi uwyveti saqmianobidan (bass 33, muxli
41).
10.6. mogebis xarjze Seqmnili rezervebis

aRricxva
sakuTari kapitali ori nawilisagan Sedgeba: avansirebuli
(investirebuli) da reinvestirebuli kapitalisagan.
avansirebuli kapitali axasiaTebs kompaniaSi mesakuTreTa mier
Cadebuli anu dabandebuli saxsrebis sidides, rogoricaa saaqcio
kapitali da saemisio kapitali. xolo reinvestirebuli kapitali aris
kompaniis funqcionirebis finansuri Sedegi anu dabandebuli kapitalis
gamomuSavebuli sargeblis kvlav avansireba biznesSi. reinvestirebul
kapitals miekuTvneba gaunawilebeli mogeba, mogebis xarjze Seqmnili
rezervebi da gadafasebis rezervi.
sakuTari kapitalis nawili warmoadgens wilobriv instruments,
nawili ki rezervebs, romelTa gamoyeneba raime daniSnulebiT SeiZleba.
wilobriv instruments warmoadgens saaqcio kapitali. danarCeni ki
miekuTvneba rezervebs.
saemisio kapitali aris sxvaoba gamoSvebuli aqciebis gasayid fassa da
nominalur Rirebulebas Soris. maSasadame, igi warmoiSoba, roca
sakuTari aqciis gayidvis fasi aRemateba mis nominalur Rirebulebas.
saemisio kapitali ar nawildeba mesakuTreebs (aqcionerebs) Soris. igi
gamoiyeneba aqciebis meorad bazarze anu xelmeored gayidvis dros
warmoqmnili zaralis dasafaravad da aqciebis bonusuri emisiisaTvis.
mogebis xarjze Seqmnili rezervebis daniSnulebasa da sidides
gansazRvravs direqtorTa sabWo da aqcionerTa saerTo kreba bankis
kanonmdeblobis Sesabamisad. rezervebi iqmneba wliuri mogebidan mogebis
gadasaxadis gamoqviTvis Semdeg darCenili wminda mogebidan. aRricxvaSi
wminda mogeba `gaunawilebeli mogebis” (5401) - buRaltrul angariSze
aRiricxeba. wminda mogebis ganawileba xdeba momdevno wlis dasawyisSi.
bankebSi wminda mogebidan SeiZleba Seiqmnas rezervi riskisaTvis da
sxva miznobrivi daniSnulebis rezervebi bankis ganviTarebisaTvis,
muSakTaA premirebisaTvis da sxva.
aRricxvisaTvis gamoiyeneba Semdegi buRaltruli angariSebi:
5301 - sarezervo fondi
5302 - miznobrivi fondebi
129
es angariSebi pasiuri angariSebia da rezervebis Seqmna maT kreditSi

aRiricxeba. xolo, sarezervo fondebis gamoyeneba mocemuli angariSebis
debetSi aRiricxeba.
rezervebis Seqmnaze Sedgeba Semdegi buRaltruli muxli:
debeti _ (5401) gaunawilebeli mogeba
krediti _ (5301) sarezervo fondi
an (5302) miznobrivi fondebi
rezervebis gamoyeneba miRebuli depozitebis riskis dasafaravad:

1. debeti _ (8509) zarali danarCeni aqtivebis danakargebis mixedviT
krediti _ fuladi saxsrebi
2. debeti _ (5301) sarezervo fondi

krediti _ (8509) zarali danarCeni aqtivebis danakargebis mixedviT
1. rogor gamoiTvleba dividendi erT aqciaze;

2. rogor gamoiTvleba sabaziso Semosavali erT aqciaze;
3. rogor gamoiTvleba gazavebuli Semosavali 1 aqciaze;
4. aRricxeT sakuTari aqciebis ukan gamosyidva;
5. aRricxeT sakuaTari aqciebis brunvidan amoReba;
6. aRricxeT gasacemi dividendis daricxva;
7. SesaZlebelia Tu ara gasacemi dividendis daricxva ucxour
valutaSi.
8. aRricxeT sarezervo fondis gamoyeneba.
130
Tavi 11. bankebis finansuri

angariSgebis analizuri
mniSvneloba
finansur angariSgebas buRaltruli aRricxvis gvirgvins uwodeben.

saerTaSoriso standartebiT, bankebi, iseve rogorc yvela iuridiuli
piri, valdebulni arian waradginon saerTo daniSnulebis wliuri
finansuri angariSgeba, raTa gamoyenbel iqnas dainteresebuli pirebis
mier. finansuri angariSgebis mizania bankis finansuri mdgomareobis,
saqmianobis Sedegebis da finansuri mdgomareobis cvlilebebis Sesaxeb
informacia miawodos momxmarebelTa farTo fenebs, raTa daexmaros maT
swori ekonomikuri gadawyvetilebebis miRebaSi, daamyaron Tu ara
saqmiani urTierTobebi erTmaneTTan. angariSgebaSi agreTve sCans,
xelmZRvanelobis mier maTze mindobili resursebis marTvis Sedegebi da
angarSvaldebuleba.
mocemul TavSi Seiswavleba Semdegi sakiTxebi:
 finansuri angariSgebis wardgenis safuZvlebi;
 finansuri angariSgebis elementebis, xarisxobriv maxasiaTeblebisa
da komponentebis arsi;
 finansuri angariSgebis gamoyeneba bankebis analizSi.
11.1. finansuri angariSgebis mizani, momxmareblebi

da xarisxobrivi maxasiaTeblebi
finansuri angariSgeba safinanso-saaRricxvo procesis Semadgeneli

nawilia. finansuri angariSgeba aris kompaniis safinanso-ekonomikuri
saqmianobis Sedegebis amsaxvel ZiriTad maCvenebelTa sistema.
finansuri angariSgebis mizania informaciis momxmareblebs
(investorebi, kreditorebi, TanamSromlebi da sazogadoeba) miawodos
informacia sawarmos finansuri mdgomareobis, misi saqmianobis Sedegebisa
da fuladi saxsrebis nakadebis Sesaxeb, romelic gamoadgeba maT
ekonomikuri gadawyvetilebebis miRebaSi (fass Sesavali).
saqarTvelos erovnuli bankis debulebiT `komerciuli bankebis
finansuri mdgomareobis gamWvirvalobis Sesaxeb~, yvela komerciuli
banki valdebulia gaasajaroos Tavisi finansuri angariSgeba. amitom,
bankebi aqveyneben yovel kvartalur da wliur auditirebul angariSgebas.
finansuri angariSgebis sruli nusxa, rogorc wesi, moicavs:
buRaltrul balanss (finansuri mdgomareobis angariSgeba), mogeba-
zaralis (sruli Semosavlebis) angariSgebas, fuladi nakadebis
angariSgebas, sakuTari kapitalis cvlilebebis angariSgebas, agreTve
maT SeniSvnebs, sxva angariSgebasa da axsna-ganmartebiT masalas,
romlebic finansuri angariSgebis ganuyofeli nawilia. finansuri
angariSgeba agreTve SeiZleba Seicavdes cxrilur danarTebs da sxva
informaciasac, romlebic emyareba finansur angariSgebas an
131
gamomdinareobs misgan da ganixileba finansur angariSgebasTan erTad,

mTlianobaSi. finansur angariSgebaSi SeiZleba aRwerili iyos im
riskebisa da ganusazRvreli faqtorebis axsna, romlebic gavlenas
axdenen bankis likvidobasa da gadaxdisunarianobaze.
likvidoba niSnavs axlo momavalSi sawarmos fuladi saSualebebis
arsebobas mimdinare periodis fuladi valdebulebebis dafarvis mizniT.
gadaxdisunarianoba ki niSnavs fuladi saxsrebis arsebobas ufro
xangrZlivi periodis ganmavlobaSi finansuri valdebulebebis droulad
Sesasruleblad.
2015 wlis ianvris mdgomareobiT, buRaltruli aRricxvis
saerTaSoriso standartebis sabWom (basss), finansuri angariSgebis
konceptualur safuZvlebSi mTeli rigi cvlilebebi Seitana.
kerZod, finansuri angariSgebis momxmarebelTa wre dayofilia or
jgufad:
I. finansuri angariSgebis ZiriTadi momxmareblebi: investorebi,
gamsesxeblebi da sxva kreditorebi;
II. danarCeni momxmareblebi: mmarTveloba da sazogadoeba.
finansuri angariSgebis F(fass) konceptualuri safuZvlebiT

aRiarebulia, rom saerTo daniSnulebis finansuri angariSgeba
orientirebulia ZiriTad momxmareblebze, radgan, arsebul da potenciur
investorebs, gamsesxeblebsa da sxva kreditorebs yvelaze gadamwyveti
mniSvnelobis mqone da gadaudebeli moTxovnilebebi aqvT finansur
angariSgebaSi warmodgenil informaciasTan. amasTan, informacia romelic
pasuxobs zemoRniSnul momxmarebelTa moTxovnilebebs, daakmayofilebs
momxmarebelTa moToxvnilebebs iseT sawarmoebSic, romelTac gaaCniaT
nebismieri tipis korporatiuli marTvis modeli, aRniSnulia
konceptualur safuZvlebSi [2.ds1.].
finansuri angariSgebis momzadebis ori ZiriTadi daSveba iyo
aRiarebuli: daricxvis meTodi da funqcionirebadi sawarmos principi.
amJamad, konceptualuri safiZvlebis ganmartebiT, finansuri angariSgebis
ZiriTadi daSvebaa mxolod fuqncionirebadi sawarmo. xolo daricxvis
meTodi aRiarebulia, rogorc buRaltruli aRricxvis savaldebulo
meTodi.
daricxvis meTodis Tanaxmad, Semosavlebis, xarjebis da sameurneo
operaciebis Sedegebis aRiareba xdeba maTi moxdenisTanave, miuxedavad
fuladi saxsrebisa da misi ekvivalentebis miRebis an gadaxdis droisa.
amasTan, finansuri angariSgeba momxmareblebs gaacnobs ara mxolod
warsul sameurneo operaciebs, romlebic moicavs fuladi saSualebebis
gadaxdasa da miRebas, aramed momavalSi gasanaRdebel valdebulebebsa da
momavali periodis moTxovnebsac. maSasadame, finansur angariSgebaSi
warmodgenilia sxvadasxva saxis informacia warsulSi momxdari
sameurneo operaciebisa da movlenebis Sesaxeb, romelic sWirdebaT
momxmareblebs swori ekonomikuri gadawyvetilebebis misaRebad.
funqcionirebadi sawarmo anu warmoebis uwyvetobis principi
gulisxmobs, rom sawarmo funqcionirebs da Tavis saqmianobas
gaagrZelebs saprognozo momavalSic anu kompania ar apirebs da ar
iTvaliswinebs likvidacias. aseT SemTxvevaSi angariSgeba momzaddeba
sxva safuZvelze, rac aRwerili iqneba finansuri angariSgebis
ganmartebiT SeniSvnebSi.
132
finansur angariSgebaSi asaxuli informacia sasargeblo rom iyis

misi momxmareblisaTvis, angariSgeba garkveul xarisxobriv moTxovnebs
unda akmayofilebdes. Kfinansuri angariSgebis oTxi xarisxobrivi
maxasiaTeblebi iyo aRqmadoba, Sesabamisoba, Sesadarisoba da saimedooba.
amJamad, aseve Setanilia cvlilebebi xarisxobrivi maxasiaTebelbis
klasifikaciaSi da finansuri informaciis xarisxobrivi maxasiaTeblebi
dayofilia or jgufad:
I. ZiriTadi xarisxobrivi maxasiaTeblebi:
1. Sesabamisoba
2. samarTliani wardgena
II. xarisxobrivi maxasiaTeblebi, romlebic amaRleben informaciis
sargeblianobas:
1. Sesadarisoba
2. Semowmebadoba
3. drouloba
4. aRqmadoba
amrigad, „konceptualuri safuZvlebi“ or ZiriTad xarisxobriv

maxasiaTebels gamohyofs: Sesabamisoba da samarTliani wardgena.
SevniSnavT, rom „Sesabamisobis“ cnebis Sinaarsi amjerad ar niSnavs imas,
rac adre iyo, rom igi unda Seesabamebosdes momxmareblis moTxovnebs da
maSasadame, unda iyos arsebiTi. adre arsebiToba ganixileboda rogorc
informaciis Sesamisobis aspeqti. amjerad igi standartebze muSaobisas
aRar ganixileba, vinaidan bass-is sabWos ganmartebiT, informaciis
arsebiToba konkretuli sawarmos specifikuri aspeqtia misi xasiaTidan
da sidididan gamomdinare. amitom, sabWos ar SeuZlia arsebiTobisaTvis
daadginos erTiani raodenobrivi zRvari, an winaswar gansazRvros, ra
SeiZleba iyos arsebiTi romelime konkretul situaciaSi. [2.xm11]. amitom
igi marTalia aris Seabamisobis aspeqti, magram sabWo ar ganixilavs mas
da amiT, ar mcirdeba finansuri informaciis sargeblianoba.
axali TvalsazrisiT, informaciis Sesabamisoba niSnavs imas, rom
igi unda iyos sawarmoSi momxdari ekonomikuri movlenebis Sesabamisi.
Sesabamisi informacia gavlenas axdens gadawyvetilebis miRebaze,
Tumca informacias maSinac SeuZlia gavlena moaxdinos gadawyvetilebis
miRebaze, Tu momxmarebeli gadawyvets, rom igi ar gamoiyenos. amitom
aRniSnulia, rom Sesabamisia informacia, Tu mas gaaCnia saprognozo an
damadasturebeli Tviseba, an orive erTad. mxolod am SemTxvevaSi
SeuZlia mas gavlena moaxdinos momxmareblis gadawyvetilebebze [2.xm7].
finansur informacias gaaCnia saprognozo Tviseba (Rirebuleba), Tu
misi gamoyeneba SeiZleba amosaval bazad momavali Sedegebis
prognozirebisaTvis. amisaTvis aucilebeli araa informacia
warmodgenili iyos prognozis saxiT.
Sesabamis informacias agreTve gaaCnia Sesadarisobis Tvisebac, Tu is
uzrunvelyofs mtkicebulebebs (dadasturebas) adre gakeTebul
Sefasebebze [2.xm9]. informacias SeiZleba erTdroulad gaaCndes
saprognozo da damadasturebeli Tviseba. magaliTad, amonagebi SeiZleba
gamoyenebul iqnes momavali prognozisaTvis da aseve SeiZleba
Sedarebul iqnes mimdinare wlis prognozTan, romelic gamoTvlili iyo
wina wels. am Sedarebis Sedegebi momxmarebels exmareba im meTodebis
gaumjobesebaSi, romelic gamoyenebuli iyo wina wlebis prognozebis
133
gamosaTvlelad [2.xm 10]. maSasadame, aRaraa aucilebeli, Sesadarisobis

ZiriTad maxasiaTeblad gamoyofa.
meore ZiriTadi xarisxobrivi maxasiaTebelia - samarTliani
wardgena, ekonomikuri movlenis obieqturad gamosaxva, moicavs im
ZiriTad maxasiaTebebs, romlebic wina struqturul safuZlebSi miCneuli
iyo saimedoobis aspeqtebad [2.ds3.24]. amitom, man Caanacvla termini
saimedooba. amasTan, Sinaarsis formaze aRmatebuloba da windaxeduloba
(konservatizmi) amoRebulia „konceptualuri safuZvlebidan“, vianidan,
samarTliani wardgena niSnavs, rom finansuri informacia asaxavs
ekonomikuri movlenis Sinaarss da ara marto mis samarTlebriv formas.
amasTan, windaxedulobis principiT an konservatiuli midgomiT
momzadebuli informacia ver iqneba neitraluri, miTiTebulia
„konceptualur safuZvlebSi“ [2.xm12-16].
finansuri angariSgeba, ekonomikuri movlenebis Sesaxeb, warmodgenas
gviqmnis sityvebisa da cifrebis meSveobiT. es informacia sasargeblo
rom iyos, igi samarTlianad unda warmoadgendes am informacias.
samarTliani wardgena ara samarTlebriv formebs, aramed ekonomikur
Sinaarss gulisxmobs.
samarTlian wardgenas sami maxasiaTebeli (aspeqti) gaaCnia: unda iyos
srulyofili, neitraluri da ar unda Seicavdes Secdomebs [2.xm12].
1. srulyofileba gulisxmobs yvela aucilebeli informaciis
miwodebas, rac naTel warmodgenas Seqmnis sawarmos ekonomikuri
movlenebis Sesaxeb;
2. neitraluri asaxva gulisxmobs informaciis wardgenas
miukerZoeblad, tendenciurobis gareSe. igi ar unda iyos raime winaswar
ganzraxuli TvalsazrisiT momzadebuli;
3. Secdomebis ar arseboba ar niSnavs sizustes yvela aspeqtSi.
samarTliani wardgena ar niSnavs rom angariSgebaSi ar arsebobs
Secdomebi an araferi araa gamotovebuli. magram, obieqturad asaxav
sawarmos finansur mdgomareobas.
amrigad, sasargeblo informacia unda iyos rogorc Sesabamisi,
aseve samarTlianad warmodgenili anu obieqturi. momxmareblebs
gadawyvetilebebis miRebaSi ver daexmareba verc samarTlianad
wardgenili informacia Seusabamo ekonomikuri movlenebis Sesaxeb da
verc arasamarTlianad wardgenili informacia Sesabamisi ekonomikuri
movlenebis Sesaxeb [4.xm17]. amasTan, aRniSnulia, rom jerjerobiT sabWom
ver daadgina ra saSualebiT unda moxdes finansur angariSgebaSi
warmodgenili informaciis samarTlianobis Sefaseba.
xarisxobrivi maxasiaTeblebis meore jgufs, romelic amaRlebs
informaciis sargeblianobas, miekuTvneba: Sesadarisoba, Semowmebadoba,
drouloba da aRqmadoba.
gadawyvetilebebis miReba, rogorc wesi, remdenime alternatividan
arCevanis gakeTebasTanaa dakavSirebuli. am mizniT, ufro sasargebloa,
Tu sawarmos informaciis Sedareba SesaZlebelia sxva sawamos
analogiur informaciasTan. potenciuri investorebisaTvis sasargebloa
svadasxva sawarmoebis maCveneblebis Sedareba, raTa gadawyvitos, romel
sawarmoSi ufro momgebiania investiciis Cadeba.
Sesadarisoba iseTi xarisxobrivi maxasiaTebelia, romelic gansxvavebul
(Tu sxvadasxva) elementebs Soris msgavsebisa da gansxvavebis dadgenisa
da gaazrebis saSualebas iZleva. [xm21].
134
SedarebisaTvis aucilebelia ori muxlis arseboba. sxvadasxva

sawarmoebis informaciis Sesadarisoba miiRweva buRaltruli aRricxvis
saerTo meTodebis gamoyenebiT. Sesadarisobis xarisxi ecema, roca
buRaltruli aRricxvis alternatiuli meTodebia nebadarTuli.
amdenad, Sesadarisoba niSnavs sxvadasxva sawarmos mier an erTi
sawarmos mier sxvadasxva periodSi, erTi da imave muxlebis mimarT erTi
da imave meTodebis gamoyenebas [xm 22].
informaciis Semowmebadoba exmareba momxmarebels rom iformacia
samarTlianadaa wardgenili. Semowmebadoba SeiZleba iyos pirdapiri an
arapirdapiri. pirdapiri Semowmebadoba niSnavs, roca monacemebis an sxva
informaciis Semowmeba SesaZlebelia uSualo dakvirvebis gziT.
magaliTad, fuladi Tanxebis daTvla. arapirdapiri Semowmebadoba niSnavs
modelis amosavali monacemebis, formulebis da modelis sxva
elementebis damoukideblad gamoangariSebas. mag. materialuri maragebis
sabalanso Rirebulebis Semowmeba.
momxmarebeli ufro Tavdajerebulad gamoiyenebs im informacias,
romlis Semowmeba SesaZlebelia e.i. momxmarebels SeuZlia endos aseT
informacias, rom masSi ar aris arsebiTi Secdomebi da mikerZoeba.
amitom, Semowmebadoba SeiZleba miCneuli yofiliyi samarTliani
wardgenis aspeqtad. magram, oponentebma aRniSnes, rom Semowmebadobis
cnebis, rogorc samarTliani wardgenis erT-erTi aspeqtis
gaTvaliswineba, gmoiwvevs im informaciis gamoTiSvas, romelic ar
eqvemdebareba Semowmebas an srulyofili Semowmeba SeuZlebelia (mag.
mosalodneli fuladi nakadebi, sasargeblo momsaxurebis vada da
salikvidacio Rirebuleba). sabWo daeTanxma am argumentebs da
Semowmebadoba axleburad gansazRvra, rogorc xarisxoxbrivi
maxasiaTebeli, romelic amaRlebs finansuri informaciis
sargeblianobas, metad sasurveli, magram ara aucilebeli.
drouloba niSnavs, rom informacia mis momxmarebels miewodos im
dros, roca SeuZlia gavlena moaxdinos mis gadawyvetilebebze. zogjer
SeiZleba informacia drouli iyos didi xnis Semdegac, Tu tendenciebis
Sewavlaa mizani.
ganxilvebis dros aRiniSna, rom drouloba ar aris Seabamisobis
Tviseba imave mniSvnelobiT, rogorc saprognozo da damadasturebeli
Rirebulebebi. drouli infrmacia sasargebloa mxolod im SemTvevaSi, Tu
igi Sesabamisia da samarTlianad wardgenili. informacia SeiZleba
sasargeblo iyos im SemTxvevaSic, rodesac igi droulad ar aris
wardgenili. gansakuTrebiT damadasturebeli miznebisaTvis an
tendenciebis SeswavlisaTvis [ds3.37-39].
aRqmadoba niSnavs, rom informacia iyos advilad gasagebi. es
moiTxovs klasificirebas, sistematizacias, naTlad da lakonurad
informaciis warmodgenas.
135
11.2. finansuri angariSgebis elementebi

da komponentebi
finansur angariSgebaSi aRwerilia saangariSgebo periodSi momxdari
yvela sameurneo operaciisa da movlenis finansuri Sedegebi, romlebic
dajgufebulia maTi ekonomikuri maxasiaTeblebis mixedviT. amgvar farTo
dajgufebas uwodeben finansuri angariSgebis elementebs. Eesenia:
aqtivebi, valdebulebebi, sakuTari kapitali, Semosavlebi da xarjebi.
Aaqtivi aris resursi, romelsac sawarmo akontrolebs, warsulSi
momxdari sameurneo movlenebis Sedegia da ris safuZvelzec sawarmo
moelis ekonomikuri sargeblis miRebas momavalSi.
aqtivebSi ganivTebuli momavali ekonomikuri sargebili aris aqtivebis
unari, pirdapir an arapirdapir xeli Seuwyos fuladi saxsrebisa da maTi
ekvivalentebis Semosvlas sawarmoSi. aqtivebSi ganivTebuli momavali anu
potenciuri ekonomikuri sargebeli sawarmoSi Semodis sxvadasxva gziT.
valdebuleba sawarmos mimdinare periodis movaleobaa, romelic
warsuli samerneo movlenebis Sedegad warmoiSva da romlis Sesruleba
gulisxmobs sawarmos ekonomikur sargebelSi ganivTebuli resursebis
gasvlas sawarmodan.
sakuTari kapitali aris aqtivebis is nawili, romelic rCeba yvela
valdebulebis dafarvis Semdeg.
Semosavali aris sawarmos mier ekonomikuri sargeblis zrda
saangariSgebo periodSi, aqtivebis zrdis an valdebulebebis Semcirebis
gziT, rac gamoixateba sawarmos sakuTari kapitalis gadidebiT, romelic
dakavSirebuli araa mesakuTreTa damatebiT SenatanebTan.
xarjebi aris sawarmos ekonomikuri sargeblis Semcireba
saangariSgebo periodis ganmavlobaSi sawarmodan aqtivebis gasvlis an
valdebulebebis zrdis safuZvelze, rac gamoixateba sawarmos sakuTari
kapitalis SemcirebiT, romelic dakavSirebuli araa mesakuTreTaTvis
kapitalis ganawilebasTan.
amdeban, finanuri angariSgebis yvela elementi aris moculobiTi
xasiaTis ekonomikuri maCvenebeli.
finansuri angariSgebis elementebis aRiareba niSnavs maT asaxvas
buRaltrul balansSi an mogeba/zaralis angariSgebaSi. maTi aRiareba
xdeba im SemTxvevaSi, Tu mosalodnelia am muxlebiT gamowveuli
momavali ekonomikuri sargeblis sawarmoSi Semosvla an gasvla da
gaaCnia TviTRirebuleba an Rirebuleba, romlis saimedod Sefaseba
SeiZleba.
Sefaseba aris fuladi Tanxebis an fuladi Rirebulebis gansazRvis
procesi, romlis mixedviTac xdeba finansuri angariSgebis mocemuli
elementis aRiareba angariSgebaSi.
2009 wlidan fass-Si Sewtanili cvlilebebis Sedegad, Secvlilia
angariSgebis komponentebis saxelwodebebi.
Ffinansuri angariSgebis sruli paketi moicavs Semdeg komponentebs:
1. finansuri mdgomareobis angariSgeba periodis dasasrulisaTvis (anu
buRaltruli balansi)
2. periodis sruli Semosavlis angariSgeba ( anu mogeba/zarali);
3. periodis sakuTari kapitalis cvlilebebis angariSgeba;
4. periodis fuladi nakadebis angariSgeba;
136
5. ganmartebiTi SeniSvnebi, sadac mokled ganxilulia yvela

mniSvnelovani saaRricxvo politika da sxva ganmartebiTi informacia.
masSi SeiZleba aisaxos finansuri Sedegebis ganmsazRvreli mTavari
faqtorebi da pirobebi, maTSi momxdari cvlilebebi da sawarmos
reagireba am cvlilebebze; Ffinansuri instrumentebis gamoyenebis
Sedegad warmoSobili riskebis buneba da done, romlebic sawarmoze
gavlenas axdenda saangariSgebo periodis ganmavlobaSi; Aaseve Seafasos,
rogor marTavs sawarmo am riskebs.
finansuri angariSgebis saerTaSoriso standarti (fass) miuTiTebs,
rom sawarmos SeuZlia CamoTvlili saxelwodebebi ar gamoiyenos da
gamoiyenos terminebi: `buRaltruli balansi~ da `mogeba/zaralis
angariSgeba~. sawarmom SeiZleba waradginos sxva angariSgebac erovnuli
kanonmdeblobis moTxovniT, magaliTad, garemos dacvis Sesaxeb,
TanamSromelTa socialuri dacvis Sesaxeb da sxva, romelic scildeba
fass-is moqmedebis sferos.
bankma finansuri angariSgebis sruli paketi unda gamoaqveynos
yovelwliurad, weliwadSi erTxel. Tu sawarmo cvlis periods welze
meti an naklebi vadiT, axsna-ganmartebebSi unda miuTiTos ratom
gamoiyena erT weliwadze gansxvavebuli periodi. Tu xdeba Sesadarisi
Tanxebis reklasifikacia, maSin ganmartebiT SeniSvnebSi unda iqnas
axsnili reklasifikaciis xasiaTi, TiToeuli muxlis Tanxa, romlis
reklasifikacia moxda da reklasifikaciis mizezebi.
bankma finansur angariSagebaSi unda asaxos Sesadarisi informacia
sul mcire ori saangariSgebo periodisaTvis. Aes infromaciis
momxmarebels saSualebas aZlevs Seiswavlos tendenciebi da moaxdinos
prognozireba.
A11.3. Kkapitalis SenarCunebis koncefciebi

sawarmoTa safinanso-ekonomikuri ganviTareba moiTxovs, rom maT
SeZlon kapitalis zrda, rac momgebianobas gulisxmobs. finansuri
angariSgeba sawarmoTa mier kapitalis SenarCunebis mdgomareobas da
xarisxs aCvenebs. aseT midgomas kapitalis SenarCunebis koncefcias
uwodeben. ganasxvaveben kapitalis finansuri da fizikuri SenarCunebis
koncefciebs.
buRaltrul balansSi asaxulia kapitalis finansuri SenarCunebis
koncefcia, xolo mogeba/zaralis angariSgebaSi asaxulia kapitalis
fizikuri SenarCunebis koncefcia.
kapitalis finansuri SenarCunebis koncefciis Tanaxmad sawarmos mier
mogebis aRiareba mxolod im SemTxvevaSi xdeba, rodesac wminda aqtivebis
fuladi Rirebuleba saangariSgebo periodis bolos aRemateba wminda
aqtivebis fulad Rirebulebas saangariSgebo periodis dasawyisisaTvis,
romelic rCeba mocemul periodSi sakuTari kapitalis yovelnairi
ganawilebisa da mesakuTreTa mier ganxorcielebuli yovelgvari
damatebiTi Senatanebis gamoqviTvis Semdeg. Kkapitalis finansuri
SenarCuneba izomeba nominalur fulad erTeulebSi an mudmivi
msyidvelobiTunarianobiT.
kapitalis fizikuri SenarCunebis koncefciis Tanaxmad, mogebis
aRiareba mxolod im SemTxvevaSi xdeba, roca saangariSgebo periodis
bolos sawarmos mwarmoebluroba, (intensioba an efeqtianoba) aRemateba
137
sawarmos mwarmoeblurobas periodis dasawyisSi, romelic rCeba mocemul

periodSi sakuTari kapitalis yovelgvari gadanawilebisa da mesakuTreTa
mier ganxorcielebuli yovelgvari damatebiTi Senatanebis gamoqviTvis
Semdeg. Aam koncefciis Tanaxmad mogeba aris Semosavlebsa da xarjebs
Soris sxvaoba.
mocemulia komerciuli bankis buRaltruli balansi (vertikaluri

saxiT) pirveli aprilisaTvis. Tvis bolos naSTebi ki qvemoT motanili
sabanko operaciebis aRricxvis Semdeg iqna gamoTvlili (mln. lari):
cxrili 11.3.1.
buRaltruli balansi .
aqtivi Tvis Tvis
dasawyisSi bolos
naRdi fuli - - - - 10,0 5,16

savaldebulo rezervebi erovnul bankSi – 5,0 5,0
sakorespodento angariSi - _ 15,0 24,0
fasiani qaRaldebi - _ 3,0 3,0
fuladi saxsrebi sxva bankebSi _ 10,0 10,0
gacemuli sesxebi - _ 30,0 42,0
moTxovna misaReb procentze - _ 6,0 6,5
investiciebi _ 7,0 7,0
ZiriTadi saSualebebi - _ 31,0 31,6
------------------------------- ----------------- -------------
sul aqtivi 117,0 134,26
sakuTari kapitali da
valdebulebebi (pasivebi)
I, valdebulebebi
mimdinare angariSebi _ 30,0 26,0

miRebuli depozitebi _ 40,0 55,5
aRebuli sesxebi _ 10,0 10,0
kreditorebi _ 5,0 5,06
gadasaxdeli procentebi _ - 0,2
--------------------- -------------- -----------
jami 85,0 96,8
II. sakuTari kapitali
saaqcio kapitali _ 20,0 25,0

saemisio kapitali _ 4,0 4,0
gadafasebis rezervi _ 3,0 3,4
gaunawilebeli mogeba _ 5,0 5,2
------------------------------- -------------- ----------
jami 32,0 37,46
------------------------------ -------------- -----------
sul pasivebi 117,0 134,26
SeniSvna: komerciuli bankebi xSirad ar axdenen aqtivebis dayofas

mimdinare da grZelvadian aqtivebad. Ffinansuri angariSgebis
saerTaSoriso standartebi maT amis uflebas aZlevs.
138
aprilis TveSi, davuSvaT adgili hqonda Semdeg sabanko operaciebs

(mln larebSi):
1. fizikurma pirma depozitidan gaitana - 0,5 mln l.
Ddebeti _ miRebuli depozitebi
Kkrediti _ salaro
2. depozitze Semotanilia _ 16,0 mln l

debeti _ salaro
krediti _ miRebuli depozitebi
3. gacemulia sesxi _ 12 mln l.

debeti _ moTxovnebi gacemuli sesxebiT
krediti _ sakorepodento angariSi
4. Sesyidulia kompiuterebi naRd fulze _ 0,2 mln l

debeti _ kompiuterebi
krediti _ salaro
5. daricxulia gadasaxdeli procentebi _ 0,2 mln l

debeti _ saprocento xarjebi
krediti _ gadasaxdeli procentebi
6. daricxulia misaRebi procentebi _ 0,5 mln l
debeti _ moTxovna misaReb procentebze
krediti _ saprocento Semosavlebi
7. daricxulia TanamSromelTa xelfasi _ 0,1 mln l

debeti _ TanamSromelTa xelfasis xarjebi
krediti _ gasacemi xelfasi (kreditorebi)
8. ZiriTadi saSualebebi gadafasda fasmatebiT _ 0,4 mln l

debeti _ ZiriTadi saSualebebi
krediti _ gadafasebis rezervi
9. salarodan naRdi fuli Setanilia sakorespodento angariSze

20,0 mln l
debeti _ sakorespodento angariSi
krediti _ salaro (jer gamoyenebuli iqneba
angariSi- banknotebi da monetebi gzaSi)
10. gamoSvebulia aqciebi _ 5,0 mln l

debeti _ sakorespodento angariSi
krediti _ saaqcio kapitali
11. klientebis mimdinare angariSebidan gadaricxulia _ 4,0 mln l

debeti _ mimdinare angariSebi
krediti _ sakorespodento angariSi
mocemuli sabanko operaciebis mTavar sabuRaltro wignSi (`T“ -

angariSebSi) gatarebisa da saboloo naSTebis gamoTvlis Semdeg,
sacdel balanss Semdegi saxe eqneba (ix. cxrili 11.3.2):
139
cxrili 11.3.2.
sacdeli balansi
(mln l)
angariSebis dasaxeleba naSTebi

debetis kreditis
salaro 5,3 -
savaldebulo rezervebi erovnul bankSi 5,0 -
sakorespodento angariSi erovnul bankSi 24,0 -
fuladi saxsrebi sxva bankebSi 10,0 -
gacemuli sesxebi 42,0 -
investiciebi 7,0 -
fasiani qaRaldebi 3,0 -
miRebuli depozitebi - 55,5
aRebuli sesxebi - 10,0
saaqcio kapitali - 25,0
saemisio kapitali - 4,0
personalis xarjebi 0,1 -
saprocento xarjebi 0,2 -
saprocento Semosavlebi - 0,5
gasacemi xelfasi (kreditorebi) - 5,1
moTxovna misaReb procentze 6,5 -
gadasaxdeli procentebi - 0,2
mimdinare angariSebi - 26,0
gadafasebis rezervi - 3,4
gaunawilebeli mogeba Tvis dasawyisSi - 5,0
ZiriTadi saSualebebi 31,6 -
------------------------------------------------ ----------- -----------
jami 134,7 134,7
D
garda amisa, gadaxdilia mogebis gadasaxadi 0,04 da dividendi 0,1 mln lari.
sacdeli balansidan Semosavlebisa da xarjebis angariSebis naSTebi

mogeba/zaralis angariSgebaSi gadaitaneba. rogorc wesi, mogeba-zaralis
angariSiT ixureba Semosavlebisa da xarjebis angariSebi, romlis
safuZvelzec momzaddeba mogeba/zaralis angariSgeba, romelic Semdegi
saxis iqneba (ic.cxrili 11.3.3):
cxrili 11.3.3.
mogeba/zaralis angariSgeba
(mln lari)
saprocento Semosavlebi - 0,5

saprocento xarjebi - (0,2)
------------------------------------------------------------------------------
wminda saprocento Semosavali 0,3
personalis xarjebi - (0,1)
--------------------------------------------------------------------------------
Mmogeba dabegvramde 0,2
mogebis gadasaxadi (0,04)
-------------------------------------------------------------------------------
wminda mogeba 0,16
gasacemi dividendebi (0,10)
------------------------------------------------------------------------------
gaunawilebebli mogeba 0,06
140
imave sacdeli balansidan, naSTebi gadavitanoT buRaltrul

balansSi Tvis bolos mdgomareobiT (gv: 133). oRond, naRdi fulis naSTi
5,3 mln lari Semcirdeba gadaxdili mogebis gadasaxadisa da gacemuli
dividendis TanxebiT (0,04+0,1) da gaxdeba 5,16 mln lari.
maSasadame, mogeba-zaralis angariSgebaSi, fizikuri koncefciis
Tanaxmad, mogeba dabegvramde 0,2 milioni laria. igive maCvenebli miiReba
kapitalis finansuri SenarCunebis koncefciis Tanaxmad, buRaltrul
balansis safuZvelze. Aam mizniT gamoiTvleba wminda aqtivebis zrda,
saidanac gamoiqviTeba sakuTari kapitalis gadanawileba da mesakuTreTA
mier yovelgvari damatebiTi Senatanebi an kapitalis amoReba.
wminda aqtivi, rogorc wesi sakuTari kapitalis tolia. Aam
ukanasknelis zrda, igive wminda aqtivebis zrdaa.
wminda aqtivebis zrda = 37,46 _ 32.0 = 5,46 mln l. aqedan Tu
gamovricxavT saaqcio kapitalis zrdas, rezervebis zrdas da mogebis
ganawilebis maCveneblebs, miviRebT:
5,46 _ 5,0 _ 0,4 + 0,04 + 0,1 = 0,2 mln l
gaangariSebaSi monawileobas ar miiRebs mogebidan Seqmnili rezervebisa

da gaunawilebeli mogebis cvlileba.
maSasadame. kapitalis finansuri da fizikuri SenarCunebis
koncefciebi erTi da igive mogebas aCvenebs.
11.4. finansuri angariSgebis paketi
buRaltrul balansSi anu rogorc axali standarti uwodebs _

finasuri mdgomareobis angariSgebaSi, yvela sawarmo valdebulia aCvenos
mimdinare da grZelvadiani muxlebi gancalkavebulad. Mxolo, bankebis
Sesaxeb aRniSnulia, rom ùfro sasargeblo informacias iZleva
muxlebis wardgena likvidurobis zrdadobis an Semcirebis mixedviT,
vidre mimdinare da grZelvadiani niSnis mixedviT asaxva. Ees imiTaa
gamarTlebuli, rom bankebi ar awarmoeben saqonlisa da momsaxurebis
miwodebas mkafiod gansazRvrul saoperacio ciklSi~. ( bass 1. muxli 63).
Cveni azriT, ufro gamarTlebuli iqneba Tuki bankebis wliur

buRaltrul balansSi aqtivebi warmodgenili iqneba mimdinare da
grZelvadiani jgufebis saxiT. winaaRmdeg SemTxvevaSi, ver SevZlebT
likvidurobis koeficientebis gamoangariSebas, romelTa gamosaTvlelad
mimdinare aqtivebisa da mimdinare valdebulebebis maCveneblebia saWiro.
Aam SemTxvevaSi balansi srulad ver axasiaTebs bankis finansur
mdgomareobas. miT ufro. rom bankebis aRricxvaSi rogorc moklevadiani
aqtivebi, aseve moklevadiani valdebulebebi analizurad aRiricxeba da
informaciis momzadebis problema ar arsebobs. aseve, ver daveTanxmebiT
azrs, rom TiTqos `bankebi ar awarmoeben saqonlisa da momsaxurebis
miwodebas mkafiod gansazRvrul saoperacio ciklSi~. piriqiT, nebismieri
sabanko operacia da SeTanxmeba mkacrad gansazRvrulia droSi.
nebismieri saxis moTxovna an valdebuleba moklevadiania Tu
grZelvadiani, es imTaviTve cnobilia da aRricxvaSic Sesabamis
buRaltrul angariSebze cal-calke aRiricxeba.
141
sawarmom aqtivi mimdinare aqtivad unda miiCnios, Tu: navaraudevia

aqtivis realizacia an gamiznulia gasayidad an moxmarebisaTvis
Cveulebrivi sawarmoo ciklis ganmavlobaSi; ZiriTadad gamoiyeneba
savaWro daniSnulebiT; navaraudevia misi ralizacia saangariSgebo
periodis Semdeg Tormeti Tvis ganmavlobaSi; an aris fuladi aqtivi da
misi ekvivalenti, garda im SemTxvevisa, rodesac misi gacvla an
valdebulebis dasafarad gamoyeneba SezRudulia saangariSgebo periodis
Semdeg sul mcire Tormeti TviT mainc. (bass 1. muxli 66). Yyvela sxva
aqtivi unda miekuTvnos gZelvadian aqtivebs.
grZelvadiani aqtivi moicavs yvela im materialur, aramaterialur da
finansur aqtivs, romlebic grZelvadiani daniSnulebiT (erT welze meti
vadiT) gamoiyeneba.
Bsawarmom moklevadian valdebulebebad unda miiCnios valdebulebebi,
Tu: misi dafarvis vada mosalodnelia Cveulebrivi sawarmoo ciklis
ganmavlobaSi; ZiriTadad gamoiyeneba savaWro daniSnulebiT; unda
daifaros saangariSgebo periodis Semdeg 12 Tvis ganmavlobaSi an
sawarmos ar gaaCnia valdebulebis dafarvis gadavadebis upirobo
ufleba, saangariSgebo periodis Semdeg sul mcire 12 Tvis ganmavlobaSi.
Yyvela sxva valdebuleba iTvleba grZelvadian valdebulebad.
finansuri valdebulebis klasifikacia rogorc moklevadiani
valdebulebisa, unda moxdes maSin Tu isini gadaxdas eqvemdebareba
saangariSgebo periodis Semdeg Tormeti Tvis ganmavlobaSic ki, roca:
maTi gadaxdis pirvandeli vada 12 Tveze meti iyo an sawarmos miRweuli
aqvs SeTanxmeba valdebulebebis refinansirebis Sesaxeb grZelvadiani
pirobebiT da aRniSnuli SeTanxmeba mTavrdeba saangariSgebo periodis
Semdeg, magram finansuri angariSgebis gamosaqveyneblad xelmoweris
TariRamde.
Tu sawarmo arRvevs grZelvadiani sesxis xelSekrulebis pirobas
saangariSgebo periodis damTavrebisas an manamde, ris Semdegac
valdebuleba moTxovnisTanave gadasaxdeli xdeba, valdebulebis
klasificireba unda moxdes rogorc moklevadiani im SemTxvevaSic ki,
roca kreditori saangaroSgebo periodis Semdeg da finansuri
angariSgebis gamosaqveyneblad xelmoweris TariRamde Tanxmdeba, rom
xelSekrulebis pirobebis darRvevis gamo ar moiTxovs valdebulebis
dafarvas. amgvari valdebuleba moklevadian valdebulebad
klasificirdeba imis gamo, rom saangariSgebo periodis bolos sawarmos
ar gaaCnia upirobo ufleba, valdebulebis dafarva gadaavados am
TariRidan sul cota 12 TviT mainc.
amrigad, ufro martivad Tu vityviT: Tu sesxi Tavidan gacemulia an
aRebulia Tormeti TviT an naklebi vadiT, miuxedavad imisa, droze
daifareba Tu ara, mainc warmoadgens moklevadian aqtivs an
valdebulebas. es iZleva analizis karg saSualebas imisaTvis, dadgindes,
ramdenad stabiluria bankis finansuri mdgomareoba. ramdenad droulad
ifareba debitoruli da kreditoruli davalianebebi.
finansuri mdgomareobis angariSgebaSi (anu buRaltrul balansSi)
sawarmom agreTve unda asaxos sakuTari kapitali Semdeg klasebad:
saaqcio kapitalis anazRaurebuli nawili, saemisio kapitali da
rezervebi.
142
komerciuli bankebis wliuri buRaltruli balansi finansuri

angariSgebis standartebze dayrdnobiT, sasurvelia Semdegi saxiT
momzaddes (ix. cxrili 11.4.1):
cxrili 11.4.1
komerciuli bankis
F finansuri mdgomareobis angariSgeba
(buRaltruli balansi) mln lari
Aa q t i v e b i
mimdinare aqtivebi wlis bolo
naRdi fuli 5,5

sakorespodento angariSebi 45,7
gacemuli depozitebi 60,4
`nostro` angariSebi 12.0
gacemuli sesxebi 45.0
sesxebis SesaZlo danakargebis rezervi (5,0)
wminda sesxebi 40,0
nayidi fasiani qaRaldebi 10,0
Setanili depozitebi 15,8
danarCeni moklevadiani aqtivebi 20,3
vadagadacilebuli sesxebi 10,5
--------------------------------------- -------------
jami 220,2
grZelvadiani aqtivebi
gacemuli sesxebi 35,5

vadiani depozitebi 20,4
nayidi fasiani qaRaldebi 15,5
danarCeni grZevadiani moTxovnebi 8,3
vadagadacilebuli sesxebi 7,6
ZiriTadi saSualebebi 100,0
gudvili 14,7
sxva aramaterialuri aqtivebi 4,1
sxva grZelvadiani aqtivebi 32,6
------------------------------- ---------------
jami 238,7
------------------------------------- ---------------
sul aqtivebi 458,9
p a s i v e b i
I valdebulebebi
a. grZelvadiani valdebulebebi
grZelvadiani sesxebi bankebidan 45,2
sxva grZelvadiani sesxebi 23,4
sakuTari fasiani qaRaldebi 30,0
miRebuli vadiani depozitebi 25,8
-------------------------------------------------- ---------------
Jami 124,4
b. mimdinare valdebulebebi
mimdinare angariSebi 40,5
miRebuli depozitebi moTxovnamde 36,7
miRebuli vadiani depozitebi 20,2
`loro~ angariSebi 23.9
sesxebi bankebidan 25,8
143
sxva sesxebi 12,5

sakuTari fasiani qaRaldebi 30,0
vadagadacilebuli valdebulebebi 15,8
moklevadiani anaricxebi 10,4
mimdinare sagadasaxado valdebulebebi 4,3
sxva kreditorebi 6,5
-------------------------------- --------------
jami 226,6
-------------------------------------- ---------------
sul valdebulebebi 351,0
II. sakuTarikapitali
saaqcio kapitali 70,0

saemisio kapitali 10,0
sarezervo kapitali 19,0
gadafasebis rezervi 5,8
gaunawilebeli mogeba 3,1
------------------------------------- ---------------
jami 107,9
---------------------------------------- ---------------
sul valdebulebebi da
sakuTari kapitali 458,9
amgvari saxiT momzadebuli buRaltruli balansi ufro srul

SesaZleblobas iZleba, gamoTvlili da Seswavlili iqnes komerciuli
bankis gadaxdisunarianobis (likvidurobis) maCveneblebi da finansuri
stabilurobis sxva mravali koeficienti.
Mkomerciulma bankebma TavianTi Semosavlebisa da xarjebis yvela
muxli unda waradginon mogeba/zaralis angariSgebaSi. igi mzaddeba
daricxvis principiT.
bass 1 – `finansuri angariSgebis wardgena” – miuTiTebs, rom
sawarmoebma periodis ganmavlobaSi aRiarebuli Semosavlebisa da
xarjebis yvela muxli unda waradginon an erT angariSgebaSi – sruli
Semosavlebis angariSgebis saxiT, an or angariSgebaSi: mogeba-zralis da
danarCeni sruli Semosavlebis angariSis saxiT. vaCvenoTY igi magaliTze.
cxrili 11.4.2.
sruli Semosavlebis angariSgeba
( wardegna erT angariSgebaSi)
Mmln.lari
saprocento Semosavali 130,0

saprocento xarjebi ( 90,0 )
--------------------------------------------------------------------------------------------------------------------
sakomisio Semosavlebi 35,0
sakomisio xarjebi (20)
-----------------------------------------------------------------------------------------------------------------
wminda sakomisio Semosavali 15,0
wminda Semosavali ucxouri valutis yidva-gayidvidan 5,0
sxva Semosavali 9,5
sxva xarjebi (8,0)
uimedo sesxebis Camowera (1,0)
saerTo administraciuli xarjebi (1,5)
mekavSire sawarmoebis mogebis wili 7,0
144
(anu es aris dabegvris Semdgomi mogeba

da aramakontrolebeli wili mekavSire sawarmoebSi)
mogeba dabegvramde . . . . 71,0
----------------------------------------------------------------------------------
wliuiri wminda mogeba permanentuli saqmianobidan 57,0
saangariSgebo wlis zarali Sewyvetili operaciebidan -
----------------------------------------------------------------------------------
saangariSgebo wlis wminda mogeba 57,0
sxva sruli Semosavali:

ucxouri qvedanayofis angariSgebis warsadgen
valutis gadaangariSebis
Sedegad warmoqmnili sakurso sxvaobebi . . . 2,0
gasayidad arsebuli finansuri aqtivebi . . . . (1,5)
fuladi nakadebis hejireba (0,6)
qonebis gadafasebidan miRebuli Semosuloba an zarali . . 1,2
aqturauli Semosuloba (zarali) dadgenil gadasaxdelebiani
sapensio programebidan . . . . (1,0)
mekavSire sawarmoebis sxva sruli Semosavlebis wili 3,0
sxva sruli Semosvlebis komponentebTan dakavSirebuli mogebis
gadasaxadi . . . . (1,4)
---------------------------------------------------------------------------
saangariSgebo wlis sxva sruli Semosavali, gadasaxadis
gamoklebiT 1,7
----------------------------------------------------------------------------
sul saangariSgebo wlis sruli mogeba/zarali 58,7
sruli mogebis ganawileba:
saTavo sawarmos mesakuTreebze 35,7

aramakontrolebeli wilebi 14,9
rezervebi 5,0
----------------------------------------------------------------------------------------
55,6
gaunawilebeli naSTi 3,1
Semosavali erT aqciaze (larebSi)
sabaziso, gazavebuli 0,65
maSasadame, am midgomiT, erT angariSgebaSia gadmocemulia rogorc

saoperacio saqmianobidan ise danarCeni saqmianobidan miRebuli mogeba,
romelsac standartebSi bolos Setanili cvlilebebis Semdeg ewodeba
ara – `mogeba”, aramed, saangariSgebo wlis sruli Semosavali da sxva
sruli Semosavali. maTi jami iZleva mTlian srul Semosavals.
mogeba/zaralis angariSgebis saxelwodebis Secvla `sruli
Semosavlebis~ saxelwodebiT, vfiqrobT, gaumarTlebelia, radgan
`Semosavlebisa~ da `mogebis~ cnebebis aRrevas iwvevs.
cal-calke, wliuri mogebisa da sxva sruli Semosavlebis angariSgeba

ori angariSgebis saxiT, Semdegnairad mzaddeba:
145
cxrili 11.4.3.
wliuri mogeba/zaralis angariSgeba
(wardgena ori angariSgebiT)
mln lari
saprocento Semosavali 130,0

saprocento xarjebi ( 90,0 )
--------------------------------------------------------------------------------------------------------------------
sakomisio Semosavlebi 35,0
sakomisio xarjebi (20)
-----------------------------------------------------------------------------------------------------------------
wminda sakomisio Semosavali 15,0
wminda Semosavali ucxouri valutis yidva-gayidvidan 5,0
sxva Semosavali 9,5
sxva xarjebi (8,0)
uimedo sesxebis Camowera (1,0)
saerTo administraciuli xarjebi (1,5)
mekavSire sawarmoebis mogebis wili 7,0
(anu es aris dabegvris Semdgomi mogeba
da aramakontrolebeli wili mekavSire sawarmoebSi)
mogeba dabegvramde . . . . 71,0
----------------------------------------------------------------------------------
wliuiri wminda mogeba permanentuli saqmianobidan 57,0
saangariSgebo wlis zarali Sewyvetili operaciebidan -
----------------------------------------------------------------------------------
sruli mogebis ganawileba:

aramakontrolebeli wilebi 14,9
rezervebi 5,0
----------------------------------------------------------------------------------------
55,6
gaunawilebeli naSTi 3,1
Semosavali erT aqciaze (larebSi)
sabaziso / gazavebuli 0,65
sxva sruli Semosavlis angariSgeba

(wardegna ori angariSgebiT)

sxva sruli Semosavali:
ucxvouri qvedanayofis angariSgebis warsadgen valutaSi
gadaangariSebis Sedegad warmoqmnili sakurso sxvaobebi _
gasayidad arsebuli finansuri aqtivebi _
fuladi nakadebis hejireba _
qonebis gadafasebidan miRebuli Semosuloba _
aqtuaruli Semosauloba (zarali) dadgenil gadasaxdelebiani
sapensio programebidan _
mekavSire sawarmoebis sxva sruli Semosavlis wili _
sxva sruli Semosavlis komponentebTan dakavSirebuli mogebis gadasaxadi _
saangariSgebo wlis sxva sruli Semosavali gadasaxadebis gamoklebiT _
--------------------------------------------------- --------------
sul saangariSegbo wlis sruli mogeba 58,7
146
saangariSegbo wlis mTliani sruli Semosavali misakuTvnebeli:

aramakontrolebel wilze 14,9
rezervebi 5,0
Brac Seexeba `fuladi nakadebis angariSgeba”-s, bass 7-is moTxovnebis

Sesabamisad, bankebma fuladi Tanxebis moZraoba unda waradginos
saqmianobis sferoebis mixedviT, sakaso principiT.
Ffulad saxsrebSi (anu fulad TanxebSi) igulisxmeba naRdi fuli da
depozitebi moTxovnamde. (bass 7).
fuladi saxsrebis ekvivalentebi aris moklevadiani, maRallikviduri
investiciebi, romlebic daubrkoleblad gadaicvleba naRdi fulis
winaswar cnobil odenobaze da maTi Rirebulebis Secvlis riski
umniSvneloa.
fuladi aqtivebi aris flobili fuli da fiqsirebuli an
gansazRvradi fuladi Tanxis saxiT misaRebi aqtivebi. esenia: flobili
fuli, moTxovnebi misaReb sesxebsa da sxva Tanxebze.
fuladi muxlebi aris sawarmos gankargulebaSi arsebuli fuli,
misaRebi ativebi da gasanaRdebeli valdebulebebi, romlebic gadaxdili
an miRebuli iqneba fiqsirebuli an gansazRvradi raodenobis fulis
erTeulebiT.
finansur aqtivebs miekuTvneba fuladi saxsrebi, gacemuli sesxebi,
nayidi fasiani qaRaldebi, miRebuli Tamasuqebi da sxva moTxovnebi.
fuladi nakadebis angariSgebas sami ganayofi aqvs. yoveli ganayofis
Semdeg gamoiTvleba wminda fuladi nakadi, rac Semosuli da gasuli
fuladi Tanxebis sxvaobis tolia.
fuladi nakadebis angariSgebis romelime ganayofis wminda jami
(Semosul fuls minus gasuli fuli) SeiZleba uaryofiTi ricxvi
aRmoCndes, rac imas niSnavs, rom banks mocemul sfroSi fulis deficiti
gaaCnia.
cxrili 11.4.4
fuladi nakadebis angariSgeba
(safinanso dawesebulebebisaTvis)
FI. fuladi nakadebi saoperacio saqmianobidan aT. lari
miRebuli procentebi da sakomisioebi 29.500

gadaxdili procentebi (24.200)
adre Camowerili sesxebis dafarva 500
TanamSromlebisaTvis da momwodeblebisaTvis gadaxdili
Ffuladi Tanxebi (1.200)
---------------------
4.600
saoperacio aqtivebis Semcireba (zrda):
moklevadiani fuladi saxsrebis Semcireba (800)
regulirebis an fuladi kontrolis mizniT Senaxuli depozitebi 300
klientebze gacemuli avansebi (250)
debitoruli davalianebebis wminda namati sakredito
baraTebis mixedviT (320)
sxva moklevadiani brunvadi fasiani qaRaldebi (100)
saoperacio valdebulebebis zrda (Semcireba):
147
klientTa depozitebi 800

brunvadi sadepozito serTifikatebi (240)
-------------------------------------------------------------------- ------------
saoperacio saqmianobidan miRebuli wminda fuladi nakadi
mogebis gadasaxadis gadaxdamde . . . 3990
gadaxdili mogebis gadasaxadi . . (150)
-------------------------------------------------------------------------------------------------------------
saoperacio saqmianobidan miRebuli wminda fuladi saxsrebi 3.840
I. fuladi nakadebi sainvesticio saqmianobidan
Svilobili sawarmos gayidva 60

miRebuli dividendebi 180
miRebuli procentebi 400
Semosulobani arasabirJo fasiani qaRaldebis realizaciidan 1.000
arasabirJo fasiani qaRaldebis SeZena (860)
ZiriTadi saSualebebis SeZena (700)
--------------------------------------------------------------------------
sainvesticio saqminaobidan miRebuli wminda fuladi saxsrebi 80
II. fuladi nakadebi safinanso saqmianobidan
sasesxo kapitalis emisia 1.200

privilegirebuli aqciebis gamoSveba Svilobili sawarmoebis mier 900
grZelvadiani sesxebis dafarva (300)
sxva sesxebis wminda Semcireba (1.100)
gadaxdili dividendebi (500)
------------------------------------------------------------------------------------------------
safinanso saqmianobidan miRebuli wminda fuladi saxsrebi 200
savaluto kursis cvlilebis gavlena fulad saxsrebsa da

maT ekvivalentebze 450
fuladi saxsrebisa da maTi ekvivalentebis wminda namati 4.570
fuladi saxsrebi da maTi ekvivalentebi periodis dasawyisisaTvis 46.630
fuladi saxsrebi da maTi ekvivalentebi periodis dasasrulisaTvis 51.200
fass 7 – is moTxovnebis Sesabamisad, bankebma finansuri

angariSgebis ganmartebiT SeniSvnebSi unda gaaSuqon iseTi informacia,
romelic finansuri angariSgebis momxmareblebs saSualebas miscems,
Seafason finansuri instrumentebis mniSvneloba misi finansuri
mdgomareobisa da SedegebisaTvis.
finansuri instrumentebi aris nebismieri xelSekruleba, romelic
warmoSobs rogorc erTi sawarmos finansur aqtivs, aseve meore sawarmos
finansur valdebulebas an wilobriv instruments (bass 32.muxli 11).
finansuri aqtivi aris iseTi aqtivebi, rogoricaa: fuladi saxsrebi;
sxva sawarmos wilobrivi instrumenti (fasiani qaRaldebi); sawarmos
saxelSekrulebo ufleba sxva sawarmosagan miiRos fuli an sxva
finansuri aqtivi; an potenciurad xelsayreli pirobebiT sxva sawarmos
gaucvalos finansuri aqtivebi an valdebulebebi; an xelSekruleba,
romelic anazRaurdeba an SesaZlebelia anazRaurdes sawarmos sakuTari
wilobrivi instrumentebiT da warmoadgens: arawarmoebul instruments,
romlisTvisac sawarmo miiRebs an SesaZloa iZulebuli iyos miiRos
cvladi raodenobis, sawarmos sakuTari wilobrivi instrumentebi; an
warmoebul instruments, romelic anazRaurdeba an SeiZleba anazRaurdes
nebismieri formiT, garda dadgenili odenobis naRdi fulis an sxva
148
finansuri aqtivebis gacvliT sawarmos sakuTari wilobrivi

instrumentebis fiqsirebul raodenobaze. Aam miznebisaTvis Asawarmos
sakuTari wilobrivi instrumentebi ar moicavs iseTebs, romlebic
TavisTavad warmoadgenen sawarmos sakuTari wilobrivi instrumentebis
misaRebad an gadasacemad gaformebul kontraqtebs. (bass 32)
finansuri valdebuleba aris nebismieri valdebuleba, romelic aris:
sawarmos saxelSekrulebo valdebuleba raTa sxva sawarmos gadasces
fuladi saxsrebi an sxva finansuri aqtivebi, an potenciurad
araxelsayreli pirobebiT sxva sawarmos gaucvalos finansuri aqtivebi
an valdebulebebi. an xelSekruleba, romelic daifareba an SesaZlebelia
daifaros sawarmos sakuTari wilobrivi instrumentebiT da warmoadgens:
an arawarmoebul instruments, romlisTvisac sawarmo gadascems an
SesaZloa iZulebuli iyos gadasces cvladi raodenobis sawarmos
wilobrivi instrumentebi an warmoebul instruments, romelic daifareba
an SeiZleba nebismieri formiT daifaros, garda dadgenili odenobis
naRdi fulis an sxva finansuri aqtivebis gacvlisa, sawarmos sakuTari
wilobrivi instrumentebis fiqsirebul raodenobaze. am miznebisaTvis
sawarmos sakuTari wilobrivi instrumentebi ar moicavs iseTebs,
romlebic TavisTavad warmoadgenen sawarmos sakuTari wilobrivi
instrumentebis misaRebad an gadasacemad gaformebul kontraqtebs.
finansur valdebulebebs miekuTvneba aRebuli sesxebi, gamoSvebuli
obligaciebi, gacemuli Tamasuqebi, finansuri ijara, ukan dabrunebadi
sakuTari aqciebi, romlebic mflobelebs uflebas ar aZlevT miiRon
proporciuli wili sawarmos aqtivebidan misi likvidaciis SemTxvevaSi.
bankebi agreTve waradgenen angariSgebas sakuTari kapitalis Sesaxeb.
masSi mocemuli unda iyos sakuTari kapitalis TiToeuli Semadgeneli
muxlis cvlileba, romelsac adgili hqonda wlis ganmvlobaSi. F
sakuTari kapitalis cvlilebebis angariSgebaSi an ganmartebiT
SeniSvnebSi yvela tipis saaqcio kapitalisaTvis unda ganimartos:
nebadarTuli aqciebis raodenoba; gamoSvebuli da mTlianad
anazRaurebuli aqciebis raodenoba da gamoSvebuli, magram nawilobriv
anazRaurebuli aqciebis raodenoba; erTi aqciis nominaluri Rirebuleba
an is faqti, rom aqciebs ar gaaCnia nominaluri Rirebuleba; mimoqcevaSi
gamoSvebuli aqciebis raodenobis Sejereba peiodis dasawyisisa da
bolosaTvis; uflebebi, privilegiebi da SezRudvebi, romlebic exeba
mocemuli tipis saaqcio kapitals, maT Soris dividendebis ganawilebasa
da kapitalis dafarvasTan dakavSirebuli SezRudvebi; sawarmos aqciebi,
romlebic TviT sawarmos, misi Svilobili an mekavSire sawarmoebis
sakuTrebaSia; aqciebi romlebic rezervirebulia ofcionebisa da
aqciebis gayidvis xelSekrulebebisaTvis, pirobebisa da Tanxebis CvenebiT;
sakuTar kapitalSi asaxuli TiToeuli rezervis Sinaarsisa da
daniSnulebis aRwera.
149
11.5.Ffinansuri angariSgebis analizis

mimarTulebebi
finansuri angariSgebis analizis mizania rekomendaciebis momzadeba
mmarTvelobiTi gadawyvetilebebisaTvis, bankis efeqtianobis amaRlebis
mizniT. bankebis saqmianoba dakavSirebulia riskebTan, romlis minimumamde
dayvana ara marto bankebis, aramed mTeli saxelmwifos interesebSia.
ekonomikaSi mimdinare nebismieri saxis movlena bankebis saqmianobaze
aisaxeba. TviT bankebic did gavlenas axdenen ekonomikaze da ekonomikur
krizisebze. amdenad, sabanko riskebis regulireba metad aqtualuria.
sabanko riski aris sabanko saqmianobis situaciuri maxasiaTebeli,
romelic gviCvenebs gadaxris ganusazRvrelobas da axasiaTebs
mosalodneli-
dan realuri Sedegebis uaryofiTi gadaxris albaTobas.
ganasxvaveben finansur, sakredito, sabazro da operaciul riskebs.
finansuri riski aris mosalodneli cvlilebebis riski erT an met
gansazRvrul saprocento ganakveTSi, finansuri instrumentis fasSi,
saqonlis fasSi, valutis gacvliT kursSi, fasebis indeqsSi an
ganakveTebSi, sakredito reitingSi an kreditis indeqsSi, an sxva
cvladSi, arafinansuri cvladis SemTxvevaSi, Tu es cvladi specifikuri
ar aris xelSekrulebaSi monawile mxareebisaTvis. (fass 4).
sakredito riski axasiaTebs bankis klientebisa da kontragentebis
mier finansuri valdebulebebis Seusruleblobis Sedegad gamowveuli
danakargebis albaTobas.
sabazro riskebi gamowveulia sabazro produqtebis fasebis meryeobiT
da sabazro koniunqturis nebismieri sxva cvlilebebiT.
saoperacio riskebi exeba danakargebs an sanqciis riskebs, romelic
SeiZleba gamowveuli iyos sabanko procedurebis gaumarTaobiT, adamianis
mier daSvebuli SecdomebiT.
sabanko riskebis regulirebisaTvis dRes ZiriTadad gamoiyeneba e.w.
bazelis (Sveicaria) komitetis rekomendaciebi. bazelis komitetis mizania
msoflio masStabiT gaaZlieros sabanko zedamxedvelobis xarisxi.
komitetma sabanko zedamxedvelobisa da regulirebis rekomendaciebi
gamoaqveyna 2007 wels. amJamad mas ukve asamde saxelmwifo iyenebs.
saqarTveloSi am rekomendaciebis danergva 2011 wels daiwyo.
bazelis komitetis sabanko zedamxedvelobis rekomendaciebi
iTvaliswinebs sam ZiriTad komponents:
I. minimaluri kapitalis moTxovnebi (Minimum Capital Requirements) –
mTeli kapitalis Sefardeba aqtivebTan ar unda iyos 8%-ze naklebi;
II. zedamxedvelobis procesi (Supervisory Review Process) – ganixileba
sabanko zedamxedvelobis ZiriTadi principebi. aseve riskebis marTvisa da
angariSebis gamWvirvalobis principebi sabanko zedamxedvelobis
organoebis winaSe;
III. sabazro disciplina (Market Discipline) – avsebs kapitalis minimalur
moTxovnebs (I komponenti) da zedamxedvelobis process (II komponenti).
komiteti miiswrafvis sabazro disciplinis stimulirebisaken
informaciis gaxsnilobis Sesaxeb moTxovnebis kompleqsis SemuSavebiT.
sabanko regulirebis warmatebiT ganxorcielebisaTvis, mniSvnelovania
sabanko saqmianobis finansuri analizi, romlis ZiriTadi informaciuli
wyaro finansuri angariSgebaa.
150
Ffinansuri angariSgebis analizi saSualebas iZleva Sefasebuli iqnes

komerciuli bankis gadaxdisunarianoba da momgebianoba. bankebi
valdebulni arian finansuri angariSgebis ganmartebiT SeniSvnebSi
gamoaqveynon mTeli rigi finansuri koeficientebi, romlebic axasiaTeben
mis finansur mdgomareobas.
sabanko saqmianobis finansuri analizis ZiriTadi mimarTulebebia:
I. buRaltruli balansis hozontaluri da vertikaluri analizi,
rogoricaa: aqtivebis xarisxis Sefaseba; pasivebis xarisxis Sefaseba;
likvidurobis Sefaseba; kapitalis adekvaturobis Sefaseba;
II. mogebisa da momgebianobis dinamikuri da faqtoruli analizi
III. fuladi nakadebis angariSgebis analizi
I. buRaltruli balansis horizontaluri da vertikaluri

Aanalizi
buRaltrul balansSi warmodgenili informacia saSualebas iZleva

Seswavl da Sefasebul iqnas kompaniis finansuri stabilurobis xarisxi.
cnobilia balansis vertikaluri da horizontzaluri analizis xerxebi.
horizontaluri analizi balnsis muxlebis dinamikur WrilSi Seswavlas
gulisxmobs. vertikaluri analizi ki mis fardobiT koeficientebs
Seiswavlis.
fardobiT maCveneblebs miekuTvneba rogorc struqturuli, aseve
xarisxobrivi koeficientebi, rogoricaa likvidurobis keoficintebi.
saerTod, finansuri angariSgebis komponentebis informaciis
safuZvelze SesaZlebelia gamoTvlil iqnas sakuTari da kombinirebuli
maCveneblebi.
balansis informaciis safuZvelze gamoTvlili sakuTari
koeficientebia misi struqturuli koeficientebi, likvidurobisa da
kapitalis adekvaturobis koeficientebi. kombinirebuli maCveneblebis
gasaangariSeblad ki sakmarisi araa romelime erTi saxis angariSgebis
informacia. magaliTad, aqtivebis momgebianobis gamosatvelad saWior
buRaltruli balansisa da mogeba/zaralis angariSgebis informacia,
fulis brunvis ricxvis gamosaTvlelad saWiroa balansisa da fuladi
nakadebis angariSgebis informacia da a.S.
a. bankis balansis struqturis analizi
balansis struqturis analizi gulisxmobs Semadgeneli elementis

procentul wils mTelis mimarT. es gulisxmobs bankis balansis
struqturis zogad daxasiaTebas. keTdeba daskvnebi imis Sesaxeb, balansis
romeli muxli xasiaTdeba maRali xvedriTi wiliT, rom momavali kvleva
im mimarTulebiT gaRrmavdes. bankebis buRaltruli balansis
struqturul analizs agreTve, aqtievbs da pasivebis xarisxis
Sefasebasac uwodeben.
b. bankis aqtivebis xarisxis Sefaseba
151
Seiswavleba aqtivebis struqtura anu TiToeuli muxlis xvedriTi

wili aqtivebis mimarT da maTi dinamika. igi saSualebas iZleva gakeTdes
daskvnebi aqtivebSi momxdari struqturuli cvlilebebis dadebiTi da
uaryofiTi tendenciebis Sesaxeb.
analizis dros gamoiangariSeba sxvadasxva koeficientebi. ganvixiloT
ramdenime maTgani.
Semosavliani aqtivebi
Semosavliani aqtivebis xvedriTi wili = ------------------------------------
mTliani aqtivebi
es koeficinetebi 0,75-dan _ 0,85 –mde diapazonSi unda arsebobdes.
Semosavliani aqtivebi
--------------------------------------- : es koeficienti erTze meti unda iyos.
Semosavliani pasivebi
gacemuli sesxebis fardoba aqtivebTan – aris bankis sakredito

aqtiurobis maCvenebeli. misi optimaluri diapazonia 0,53-0,78. am
koeficientis maRali done agresiul sakredito politikas niSnavs.
sakredito politikis riskianobas axasiaTebs koeficienti: gacemuli
sesxebis fardoba sakuTar kapitalTan. Tu am koeficientis mniSvneloba
rvaze metia, niSnavs rom banks sakredito saqmianobisaTvis sakuTari
kapitalis ukmarisoba gaaCnia.
g. bankis pasivebis xarisxis Sefasebis koeficientebi
bankis pasivebs, rogorc cnobilia, miekuTvneba valdebulebebi da

sakuTari kapitali. ZiriTadi koeficientebi, romlebic bankis pasivebis
xarisxs anu intesiobas axasiaTeben, Semdegia:
sakuTari kapitalis wili aqtivebSi = sakuTari kapitali / aqtivebi
es koficienti 0,08-sa da 0,15 intervalSi SeiZleba iyos. Tu igi 8%-ze

naklebi aRmoCnda, SeiZleba vivaraudoT, rom banks gakotreba emuqreba.
valdebulebebis koncentraciis koeficienti = valdebulebebi / aqtivebi;
misi optimaluri mniSvneloba 0,2 da 0,35-mde intervalSi unda iyos.

igi bankis saimedoobis Sefasebis SesaZleblobas iZleva.
moTxovnamde valdebulebebis wili = moTxovnamde valdebulebebi / aqtivebi;
misi optimaluri intervalia 0,2 – 0,4; igi bankis mdgradobis riskis

minimizaciis xarisxs axasiaTebs.
vadiani valdebulebebis wili = vadiani valdebulebebi /aqtivebi
igi 0,1-dan 0,3-mde intervalSi unda meryeobdes. maqsimaluri

mniSvneloba riskis minimalur doneze metyvelebs.
d. bankis likvidurobis Sefaseba
152
likvidurobis koeficientebi axasiaTeben, ramdenad SeuZlia banks,

dafaros misi mimdinare valdebulebebi da agreTve, SeeZlos sesxebis
gacemis zrda. igi bankis saimedoobas da finansur stabilurobas
axasiaTebs.
bankis aqtivebis efeqturi marTva uzrunvelyofs bankis maRal
likvidurobas. bankis likviduroba uzrunvelyofilia imiT, rom igi
mudmivad itovebs moklevadian, maRali xarisxis aqtivebs. amitom,
likvidobis safasuri warmoadgens im mogebaze uaris Tqmas, romelsac
iReben grZelvadiani naklebi xarisxis aqtivebidan. Tu banks ar eqneba
likviduri aqtivebis sakmarisi maragi, maSin, man unda moaxdinos
aqtivebis restuqturizacia an moipovos axali valdebulebebi.
komerciuli bankis likviduroba misi finansuri mdgomareobis
mdgradobis aucilebeli pirobaa, aqtiuri da pasiuri operaciebis
riskianobasTan, portfelebis dabalansebulobasTan da operaciebis
SemosavlianobasTan erTad.
likvidobas didi mniSvneloba aqvs rogorc bankisTvis, aseve maTi
klientebisTvis. kerZod: klientebs nebismier dros SeuZliaT maTi
dabandebis ukan dabruneba. bankebs SeuZliaT saSuamavlo operaciebis
Sesruleba, riTac ekonomikis aqtiurobasa da ekonomikuri krizisebis
Tavidan acilebas uwyoben xels. amdenad, bankebis likvidurobis
aucilebeli donis dacva mTeli qveynis ekonomikur interesebSi Sedis.
bankebs gaaCniaT likvidobis riski, romlis Semcireba SeiZleba bankis
aqtivebisa da pasivebis struqturis satabilurobiT, optimaluri
saprocento politikiT.
bankis likvidobaze moqmedi faqtorebia:
1. sakuTari kapitalis sidide – rac metia igi, miT metia likvidoba;
2. aqtivebis mobilobis xarisxi – likvidurobis xarisxis mixedviT
aqtivebi ramdenime jgufad iyofa:
I klasis aqtivebi – esenia, bankis fuladi saxsrebi da bankis
portfelSi myofi saxelmwifo fasiani qaRaldebi. sakredito riski – 0%;
II klasis aqtivebi – esenia, gacemuli moklevadiani sesxebi,
faqtoringi, bankTaSorisi kreditebi, nayidi komerciuli fasiani
qaRaldebi. sakredito riski – 20% anu koeficieentia 0,2;
III klasis aqtivebi – aris gacemuli grZelvadiani sesxebi,
salizingo operaciebi da sainvesticio fasiani qaRaldebi. riskis
koeficientia 0,5
IV klasis aqtivebi – aris aralikviduri aqtivebi, rogoricaa:
vadagadacilebuli sesxebi, ZiriTadi saSualebebi, aramaterialuri
aqtivebi. sakredito riskia 1,0.
riskis mixedviT Sewonili aqtivebi gamoiTvleba rogorc, TiToeuli

kategoriis aqtivis Tanxis maTive riskis koeficientze namravlebis jami.
3. aqtivebis erToblivi riski – igi rac ufro maRalia, miT ufro
dabalia bankis likvidoba;
4. Semosavliani da araSemosavliani aqtivebis Tanafardoba (aseve
riskebs axasiaTebs);
5. vadiani depozitebis xvedriTi wilis zrda – amaRlebs bankis
stabilurobas;
6. aqtivebis diversificireba;
153
7. bankis imiji da avtoriteti;

8. gare faqtorebi _ politikuri da ekonomikuri viTareba, fasiani
qaRaldebi bazari, bankTaSorisi bazris ganviTareba, erovnuli bankis
mier komerciuli bankebis refinansirebis sistema.
praqtikaSi gavrcelebulia absoluturi, saSaulo da saerTo

likvidurobis koeficientebi.
Aabsoluturi likvidurobis koeficienti gamoiangariSeba fuladi
Tanxebis jamis fardobiT, mimdinare valdebulebebTan. Aam koeficientis
minimalur doned miRebulia 20%.
saerTo likvidurobis koeficienti gamoiTvleba mimdinare aqtivebis
SefardebiT mimdinare valdebulebebTan. EbankebSi es koeficienti unda
iyos mimdinare valdebulebebis ara naklbe 90%. Eigi imaze mianiSnebs,
kompaniis finansuri mdgomareoba stabiluria Tu arastabiluri.
am koeficientebs ver davTvliT, Tu bankebis buRaltrul balansSi
identificirebuli ar iqneba midinare da grZelvadiani aqtivebi cal-
calke.
saSualo likvidurobis koeficienti _ saangariSgebo periodis

saSualo likviduri aqtivebi unda iyos saSualo valdebulebebis
aranakleb 30%.
myisieri likvidoba = maRallikviduri aqtivebi / moTxovnamde valdebulebebi
es koeficienti minimum 20% unda iyos. maRallikvidur aqtivebs

miekuTvneba fuladi Tanxebi salaroebSi, da sakorespodento angariSze,
savaldebulo rezervebi erovnul bankSi, sxva bankSi ganTavsebuli
saxsrebi (nostro) da Setanili moTxovnamde depozitebi. xolo,
moTxovnamde valdebulebebs miekuTvneba `loro~, moziduli moTxovnamde
depozitebi, Tamasuqebi da kreditorebi.
moTxovnebi erT welze meti vadiT
grZelvadiani likvidoba = -----------------------------------------------------------------------------------
sakuT. kapit. + 1 welze meti vadis davalianeba
sazRvargareT, ganasxvaveben likvidurobis pirvelad da meorad

rezervebs. likvidurobis pirveladi rezervi aris likvidurobis
ZiriTadi wyaro. rogoricaa, fuladi saxsrebi fulis angariSebze da
Cekebi. likvidurobis meorad rezervs miekuTvneba naklebad likviduri
aqtivebi – samTavrobo fasiani qaRaldebi da gacemuli sesxebis
angariSebi.
likvidurobis pirveladi rezervebis fardoba miRebul depozitebTan,
unda imyofebodes 5 – 10% -s Soris. xolo, likvidurobis pirveladi da
meoradi rezervebis jamis fardoba miRebul depozitebTan, minimum 30%
unda iyos.
e. kapitalis adekvaturobis Sefaseba
bankis kapitalis mizania uzrunvelyofili iyos bankSi depozitorTa

da sxva kreditorTa fuladi saxsrebis Senaxvis saimedooba, sabanko
riskebiT mosalodneli negatiuri Sedegebis minimumamde dayvana, sabanko
154
operaciebis gafarToeba, mosalodneli da moulodneli finansuri

danakargebis ganeitraleba, sistemuri krizisis warmoqmnis albaTobis
minimumade dayvana.
amdenad, kapitali warmoadgens bankis erT-erT mniSvnelovan
maCvenebels. arsebobs kapitalis gansxvavebuli maCveneblebi: minimaluri
ganaRdebuli sawesdebo kapitali, pirveladi kapitali, meoradi kapitali,
sazedamxedvelo kapitali.
pirveladi kapitali aris saaqcio kapitali (ukan gamosyidvis
gamoklebiT) + wina wlis mogebidan Seqmnili rezervebi + saemisio
kapitali + wina wlis gaunawilebeli mogeba.
meoradi kapitali aris mimdinare wlis mogeba/zarals + miznobrivi
fondebi + saerTo rezervebi (sesxebis SesaZlo danakargebis rezervi) +
vadiani privilegirebuli aqciebi + subordinirebuli sesxebi.
sazedamxedvelo kapitali aris pirveladi da meoradi kapitalis jami.
igi unda iyos riskiT Sewonili aqtivebis minimum 12%. sazedamxedvelo
kapitali SeiZleba meti an naklebi iyos saaqcio kapitalze.
kapitalis adekvaturoba uzrunvelyofs bankebis finansrur siZlieres,
riskebis minimumamde dayvanas, gadaxdisunarianobas, bankis saimedoobas.
bankis kapitalis adekvaturobis gansazRvrisa da SefasebisaTvis
gamoiyeneba bankis sxvadasxva saxeobis kapitalis koeficientebi da
minimaluri sazedamxedvelo kapitali.
arsebobs kapitalis adekvaturobis gansazRvris ZiriTadi
koeficientebi, romelTa normativebi dadgenilia erovnuli bankis mier
(romelic periodulad SeiZleba Seicvalos), raTa uzrunvelyofili iqnes
komerciuli bankebis finansuri mdgradoba da saimedooba. esenia:
pirveladi kapitalis koeficienti, romelic aris pirveladi kapitalis
fardoba riskis mixedviTY Sewonil aqtivebTan, romelic ara nakleb 8%
unda iyos.
sazedamxedvelo kapitalis koeficienti – sazedamxedvelo kapitalis
fardoba riskis mixedviT Sewonili aqtivebis jamTan, romelic ara
nakleb 12% unda iyos.
erTi insaideris koeficienti – bankis mier erT insaiderze gacemuli
sesxi da danarCeni valdebulebebis saerTo Tanxa ar unda aRematebodsi
bankis sazedamxedvelo kapitalis 5%-s.
yvela insaideris koeficienti – yvela insaiderze gacemuli sesxebisa
da sxva valdebulebebis saerTo Tanxa ar unda aRematebodes bankis
sazedamxedvelo kapitalis 25%-s.
erTi autsaideris koeficienti – erT pirze gacemuli sesxebisa da
sxva valdebulebebis saerTo Tanxa ar unda aRematebodes bankis
sazedamxedvelo kapitalis 15%-s.
msxvili sesxebis koeficienti – gacemuli yvela msxvili sesxisa da
sxva valdebulebebis saerTo Tanxa ar unda aRematebodes
sazedamxedvelo kapitalis ormag odenobas. (msxili sesxi aris erT pirze
gacemuli sesxi, romelic aRemateba sazedamxedvelo kapitalis 5%-s).
sablanko sesxis koeficienti – yvela gacemuli sablanko (giravnobis
gareSe) sesxis saerTo Tanxa ar unda aRematebodes bankis sakredito
dabandebis 25%-s.
wilobrivi investiciebis koeficienti – iuridiul pirTa sawesdebo
kpitalSi bankis investiciebis saerTo Tanxa ar unda aRematebodes
bankis saaqcio kapitalis 50%-s.
155
qonebrivi investiciebis koeficienti – bankis ZiriTadi saSualebebis

narCeni Rirebuleba sxva iuridiul pirTa sawesdebo kapitalSi, bankis
investiciebis saerTo TanxasTan erTad, ar unda aRematebodes bankis
saaqcio kapitalis 70%-s.
saerTo Ria savaluto poziciis limiti – bankis saerTo Ria savaluto
pozicia ar unda aRematebodes bankis sazedamxedvelo kapitalis 20%-s.
analizis dros CamoTvlili koeficientebis dinamikis Seswavla, swori
daskvnebis saSualebas iZleva.
ganasxvaveben kapitalizirebul da arakapitalizirebul bankebs.
kapitalizirebulia bankebi – romlebic arian konkurentunarianebi.
isini izrdebian, farTovdebian da momxmareblebs sTavazoben
momsaxurebis farTo speqtrs. maT SeuZliaT gauZlon droebiT
problemebs, gaumklavdnen daubrunebel sesxebs, SeinarCunon da moizidon
kvalificiuri TanamSromlebi da menejmenti.
arakapitalizirebul bankebs ar SeuZliaT gauZlon problemebs,
maTTan urTierToba sariskoa momxmareblebisaTvis.
II. bankis mogeba/zaralis angariSgebis

analizuri mniSvneloba
mogeba/zaralis angariSgebis informacia saSualebas iZleva

Sefasebuli iqnas kompaniis resursebis gamoyenebis efeqtianoba.
arsebobs aseTi paradoqsi: maRali likviduroba ewinaaRdegeba
maRal momgebianobas. maRali likviduroba moiTxovs garkveuli
raodenobis fuladi Tanxebis mudam arsebobas. maRali momgebianoba ki
moiTxovs fuladi Tanxebis xarjvas mogebis misaRebad. amasTan, mogeba
gaiangariSeba daricxvis principiT aRiarebul Semosavlebsa da xarjebs
Soris sxvaobiT. aqedan gamomdinare, bankis menejments mudam sWirdeba
miiRos gonivruli gadawyvetileba likvidurobis sawinaaRmdegod,
momgebianobis amaRlebisaTvis an piriqiT.
mogeba aris kompaniis saboloo finansuri efeqti anu iseTi Sedegi,
romelic finansur namats gulisxmobs (Tundac fuladi Tanxebi mTlianad
jer miRebuli ar iyos). bankebSi igi gviCvenebs, ramdenad efetianad aris
gamoyenebuli sabanko resursebi. mogeba aris kompleqsuri ekonomikuri
maCvenebeli, romelSic koncentrirebulia (Tavmoyrilia, asaxulia)
kompaniis yvela sferos saqmianobis xarisxi. mogebis miReba niSnavs, rom
banki ara mxolod faravs mis xarjebs, aramed gaaCnia Semosavlebis
nameti xarjebze.
komerciuli bankis mogeba gamoiTvleba sabanko operaciebis saxeebis
mixedviT, rogoricaa:
 mogeba/zarali saprocento Semosavlebsa da xarjebs sxvaobidan;
 mogeba/zarali sakomisio Semosavlebsa da xarjebs Soris
sxvaobidan;
 mogeba/zarali ucxouri valutis yidva-gayidvidan;
 mogeba/zarali danarCeni saqmianobidan;
 mogeba dabegvramde;
 wminda mogeba (mogebis gadasaxadis gamoklebis Semdeg);
 gaunawilebeli mogeba (romelic rCeba mogebis gamoyenebis Semdeg).
156
mogeba/zaralis angariSgebis vertikalur da horizontalur analizSi

mravali koeficienti Seiswavleba. mogebis analizi da daskvnebi unda
gakeTdes detalurad, sabanko saqmianobis saxeebis Sesabamisad, raTa
gamovlindes mogebis gadidebis konkretuli gzebi.
mogebis maCveneblebis analizTan erTad, aucilebelia Seswavlil
iqnas momgebianobis maCveneblebi, romlebic procentulad axasiaTeben
momgebianobis dones. momgebianobis mravali tipis maCvenebeli SeiZleba
gamoiTvalos.
amJamad ganvixiloT momgebianobis mxolod ramdenime maCvenebli,
rogoricaa:
Aaqtivebis momgebianoba = dasabegri mogeba / aqtivis jami * 100%
igi gviCvenebs, ramdeni procenti mogeba miiReba yovel erT lar

aqtivze.
saaqcio kapitalis momgebianoba = wminda mogeba / sakuTar kapitalTan
igi gviCvenebs, ramdeni procenti wminda mogeba miiReba yovel erT

lar saaqcio kapitalze da saintereso maCvenebelia aqcionerebisaTvis.
analizis dros Seiswavleba motanili maCveneblebis dinamika anu
cvlilebis tendenciebi da masze moqmedi faqtorebi.
bankis momgebianobaze moqmedi faqtorebia: bankis saprocento
politika, aqtivebis struqtura, pasivebis struqturis optimaluroba,
mmarTvelobiTi xarjebis optimaluroba, menejmentis done, savaluto
kursis cvlilebebi, saxelmwifos fiskaluri politika.
Aamrigad, finansuri angariSgebis informaciis safuZvelze
SesaZlebelia mravali saxis finansuri koeficientebis Seswavla da
praqtikaSi gamoyeneba bankebis gadaxdisunarianobis zrdis, momgebianobis
amaRlebisa da riskebis marTvisaTvis.
III.Ffuladi nakadebis angariSgebis analizuri

mniSvneloba
fuladi nakadebis angariSgebaSi warmodgenlia fuladi Tanxebis

Semodinebisa da gasvlis mimarTulebebi. es informacia saSualebas
iZleva Seswavlil iqnas kompaniis uzrunvelyofa fuladi resursebiT.
SesaZlebelia pasuxi gaeces kiTxvas: aqvs Tu ara kompanias sakmarisi
fuladi resursi raTa droulad dafaros valdebulebebi. Aadgili xom
ar aqvs fulis deficits.
Ppirvel rigSi Seiswavleba wminda fuladi nakadebi wina periodebTan
SedarebiT da Semdeg xdeba fulis sxvadasxva koeficientebis analizi.
cnobilia, rom fuladi nakadebis angariSgeba sami ganayofisagan Sedgeba.
esenia, wminda fuladi nakadi saoperacio, sainvesticio da safinanso
saqmianobidan.
pirvel cxrilSi mocemulia wminda fuladi nakadebis maCvneblebi
TiToeuli ganayofis mixedviT, pirobiTi bankis magaliTze. 11.4.4. cxrilis
safuZvelze, SeiZleba Semdegi analizuri cxrilis momzadeba (ix cxrili
11.5.1.).
157
cxrili 11.5.1.
wminda fuladi nakadebi saqmianobis sferoebis
mixedviT pirobiTi bankis magaliTze (aT. l)
wminda fuladi saxsrebi

saqmianobis sferoebi wina wels Mmimdinare
wels
1. wminda fuladi nakadi saoperacio
saqmianobidan 23 800 22 100
2. wminda fuladi nakadi sainvesticio
samianobidan 6 700) (4 500)
3. wminda fuladi nakadi safinanso
samiqmianobidan 15 900 12 000
--------------------------------------------------- ------------- --------------
sul wminda fuladi nakadi 33 000 29 600
rogroc cxrilidan Cans, saanalizo bankSi wminda fuladi nakadi

Semcirebuli wina welTan SedarebiT. Semdegi analizi unda warimarTos
gamomwvevi mizezebis gamosavlenad.
analizis dros agreTve Seiswavleba fulis mravali koeficienti.
kerZod:
fulis brunvis ricxvi = Semosavlebi / fuladi Tanxebi saSualo
wliuri naSTi
igi aCavenebs, saqmianobaSi avansirebuli fuladi saxsrebi, ramdenjer

brudndeba ukan weliwadSi.
fuladi Tanxebis saS.wl.naSTi

procentis dafarvis koeficienti = ---------------------------------------
wliuri procentis xarji
igi axasiaTebs, arsebuli fuladi saxsrebiT ifareba Tu ara wliuri

procentis xarji.
fulis efeqtianobis wminda mTliani fuladi nakadi

saerTo koeficienti = ------------------------------------------------------------------
fulis mTliani gadineba weliwadSi
es koeficienti axasiaTebs, ramdenad aRemateba Ffulis Semodineba

mis brunvidan gasvlas. Ees koeficienti erTze meti unda iyos.
zemoT CamoTvlili maCveneblebis garda aTeulobiT koeficienti

Seiswavleba, magram axla aq SevCerdeT.
1. CamoTvaleT finansuri angariSgebis komponentebi;

2. romeli principiT dgeba mogeba/zaralis angariSgeba;
3. axseniT, romeli principiT dgeba fuladi nakadebis angariSgeba;
4. CamoTvaleT komerciuli bankis likvidurobis koeficientebi;
5. axseniT, ras niSnavs kapitalis adekvaturoba;
6. CamoTvaleT bankis likvidurobaze moqmedi faqtorebi;
6. CamoTvaleT bankis momgebianobaze moqmedi faqtorebi.
158
d a n a r T i
I
finansuri angariSgebis saerTaSoriso standartebi
2016 wlis mdgomareobiT
 Ffinansuri NGangariSgebis saerTaSoriso standartebis

konceptualuri safuZvlebi
F fass 1 - finansuri angariSgebis saerTaSoriso standartebis pirvelad
Ggamoyeneba
fass 2 – wilobrivi gadaxda
fass 3 – sawarmoTa gaerTianeba
fass 4 – sadazRvevo xelSekrulebebi
fass 5 – gasayidad gamiznuli grZelvadiani aqtivebi da Sewyvetili
operaciebi
fass 6 – mineraluri resursebis maragis Zieba da Sefaseba
fass 7 – finansuri instrumentebi: ganmartebiTi SeniSvnebi
fass 8 – saoperacio segmentebi
fass 9 – finansuri instrumentebi
fass 10 – konsolidirebuli finansuri angariSgeba
fass 11 – erToblivi saqmianoba
fass 12 – interesebi sxva organizaciebSi
fass 13 – realuri Rirebulebis gazomva
fass 14 – maregulirebeli gadavadebuli angariSebi
fass 15 – Semosavali SemkveTebis kontraqtebidan
fass 16 – ijara
B bass 1 –
finansuri angariSgebis wardgena
bass 2 –
sasaqonlo-materialuri faseulobebi
bass 7 –
fuladi nakadebis angariSgeba
bass 8 –
saaRricxvo politika, cvlilebebi saaRricxvo SefasebebSi da
Secdomebi
bass 10 – saangariSgebo periodis Semdgomi movlenebi
bass 11 - samSeneblo kontraqtebi
bass 12 – mogebidan gadasaxadebi
bass 16 – ZiriTadi saSualebebi
bass 17 – ijara
bass 18 – amonagebi
Bbass 19 – daqiravebul momuSaveTa gasamrjeloebi
bass 20 – saxelmwifo grantebis buRaltruli aRricxva da saxelmwifo
daxmarebis ganmartebiTi SeniSvnebi
bass 21 – ucxouri valutis kursis cvlilebebiT gamowveuli Sedegebi
bass 23 – sesxis sargeblobasTan dakavSirebuli danaxarjebi
bass 24 – dakavSirebul mxareTa ganmartebiTi SeniSvnebi
bass 26 – sapensio uzrunvelyofis programebis buRaltruli aRricxva
bass 27 – konsolidirebuli da individualuri finansuri angariSgeba
bass 28 – investiciebi mekavSire sawarmoebSi
bass 29 – finansuri angariSgeba hiperinflaciuri ekonomikis
pirobebSi
bass 31 – erTobliv saqmianobaSi monawileoba
bass 32 – finansuri instrumentebi: wardgena
159
bass 33 – Semosavali aqciaze

bass 34 – Sualeduri finansuri angariSgeba
bass 36 – aqtivebis gaufasureba
bass 37 – anaricxebi, pirobiTi valdebulebebi da pirobiTi aqtivebi
bass 38 – aramaterialuri aqtivebi
bass 39 – finansuri instrumentebi: aRiareba da Sefaseba
bass 40 – sainvestivio qoneba
bass 41 – soflis meurneoba
(amJamad mimdinareobs bass-is cvlilebebi )
II
buRaltruli aRricxvis angariSTa gegma
saqarTvelos sabanko dawesebulebebisaTvis
I aqtivebi
klasi 10. salaro, komerciuli bankebis angariSebi saqarTvelos

erovnul bankSi
100 - naRdi fuli momoqcevaSi erovnuli valutiT
1002 - saqarTvelos erovnuli bankis salaro (seb)

1003 - komerciuli bankis salaro
1004 - fuladi saxsrebi bankomatebSi
1005 - kvanZgareTa saoperacio salaro
1006 - banknotebi da monetebi gzaSi
1007 - mimoqcevidan amosaRebi banknotebi da monetebi (seb)
(SeniSvna: angariSebi, romlebzec miniSnebulia `seb~ - i, gaixsneba

mxolod saqarTvelos erovnul bankSi)
101 - naRdi ucxouri valuta da sxva sagadaxdo dokumentebi
1012 - saqarTvelos erovnuli bankis salaro (seb)

1013 - komerciuli bankis salaro
1014 - fuladi saxsrebi bankomatebSi
1015 - kvanZgareTa saoperacio salaro
1016 - banknotebi da monetebi gzaSi
1018 - sxva sagadaxdo dokumentebi
105 - komerciuli bankebis angariSebi erovnul bankSi erovnuli

valutiT
1051 - komerciuli bankis savaldebulo rezervebi saqarTvelos

erovnul bankSi
1052 - komerciuli bankebis sakorespodento angariSebi
saqrTvelos erovnul bankSi
106 - komerciuli bankebis angariSebi erovnul bankSi ucxouri

160
valutiT
1062 - komerciuli bankebis sakorespodento angariSebi saqarTvelos

erovnul bankSi
klasi 11. oqro
110 - oqro
1101 - saerTaSoriso standartebis Sesabamisi oqro

1102 - saerTaSoriso standartebis Seusabamo oqro
Kklasi 12. saxelmwifo institutebisaTvis micemuli sesxebi
120 - saxelmwifo institutebisaTvis micemuli sesxebi erovnuli

valutiT
1201 - finansTa saministrosaTvis micemuli moklevadiani sesxebi
1202 - danarCeni saministroebisa da departamentebisaTvis micemuli
moklevadiani sesxebi
1203 - adgilobrivi mmarTvelobis organoebisaTvis micemuli
1209 - overdraftebi saxelmwifo institutebis mimdinare angariSebze
121 - saxelmwifo institutebisaTvis micemuli moklevadiani

sesxebiUucxouri valutiT

1212 - dananarCeni saministroebisa da departamentebisaTvis
micemuli moklevadiani sesxebi
1219 - overdraftebi saxelmwifo institutebis mimdinare
angariSebze
125 - saxelmwifo institutebisaTvis micemuli grZelvadiani sesxebi

erovnuli valutiT
1251 - finansTa saministrosaTvis micemuli grZelvadiani sesxebi

1252 - danarCeni saministroebisa da departamentebisaTvis micemuli
grZelvadiani sesxebi
126 - saxelmwifo institutebisaTvis micemuli grZelvadiani

sesxebiUucxouri valutiT

1262 - danarCeni saministroebisa da departamentebisaTvis
161
klasi 13. saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis

micemuli sesxebi
130 - saxelmwifo kontrols daqvemdebarebuli sawarmoebisaTvis

micemuli moklevadiani sesxebi erovnuli valutiT
1302 - vaWrobisa da momsaxurebis sferos sawarmoebisaTvis micemuli

1303 - energetikis sferos sawarmoebisaTvis micemuli moklevadiani
sesxebi
1304 - soflis meurneobisa da metyeveobis sferos sawarmeobisaTvis
1305 - mSeneblobis sferos sawarmoebisaTvis micemuli moklevadiani
sesxebi
1306 - samTomompovebeli da gadamamuSavebeli mrewvelobis sferos
sawarmoebisaTvis micemuli moklevadiani sesxebi
1307 - transportisa da kavSirgabmulobis sferos
1308 - danarCen sferoTa sawarmoebisaTvis micemuli moklevadiani
sesxebi
1309 - ovedraftebi saxelmwifo kontrols daqvemdebarebul
sawarmoTa mimdinare angariSebze

micemuli moklevadiani sesxebi ucxouri valutiT

1313 - energetikis sferos sawarmoebisaTvis micemuli moklevadiani
sesxebi
1314 - soflis meurneobisa da metyeveobis sferos
sawarmeobisaTvis micemuli moklevadiani sesxebi
1315 - mSeneblobis sferos sawarmoebisaTvis micemuli moklevadiani
sesxebi
1317 - transportisa da kavSirgabmulobis sferos sawarmoebisaTvis
1318 - danarCen sferoTa sawarmoebisaTvis micemuli moklevadiani
sesxebi
1319 - overdraftebi saxelmwifo kontrols daqvemdebarebul
sawarmoTa mimdinare angariSebze

micemuli grZelvadiani sesxebi erovnuli valutiT

162
1353 - energetikis sferos sawarmoebisaTvis micemuli grZelvadiani

Sesxebi
1354 - soflis meurneobisa da metyeveobis sferos sawarmeobisaTvis
micemuli grZelvadiani sesxebi
1355 - mSeneblobis sferos sawarmoebisaTvis micemuli grZelvadiani
sesxebi
sawarmoebisaTvis micemuli grZelvadiani sesxebi
1358 - danarCen sferoTa sawarmoebisaTvis micemuli grZelvadiani
sesxebi

micemuli grZelvadiani sesxebi ucxouri valutiT

1363 - energetikis sferos sawarmoebisaTvis micemuli grZelvadiani
sesxebi
1364 - soflis meurneobisa da metyeveobis sferos sawarmoebisaTvis
1365 - mSeneblobis sferos sawarmoebisaTvis micemuli grZelvadiani
sesxebi
sawarmoebisaTvis micemuli grZelvadiani sesxebi
1368 - danarCen sferoTa sawarmoebisaTvis micemuli grZelvadiani
sesxebi
klasi 14. saxelmwifo savalo fasiani qaRaldebi
140 - saxelmwifo fasiani qaRaldebi erovnuli valutiT
1401 - saxelmwifo savalo diskonturi fasiani qaRaldebi

1402 - saxelmwifo savalo diskonturi fasiani qaRaldebis
kontrangariS-diskonti
1403 - saxalmwifo savalo kuponuri fasiani qaRaldebi
1404 - saxelmwifo savalo kuponuri fasiani qaRaldebis diskonti
1405 - saxelmwifo savalo kuponuri fasiani qaRaldebis premia
1406 - saxelmwifo savalo fasiani qaRaldebis gadafaseba (seb)
1407 - saxelmwifo savalo valdebulebebi erovnuli bankisTvis
(seb)
141 - saxelmwifo savalo fasiano qaRaldebi ucxouri valutiT
1411 - saxelmwifo savalo diskonturi fasiani qaRaldebi

163
1413 - saxalmwifo savalo kuponuri fasiani qaRaldebi

1414 - saxelmwifo savalo kuponuri fasiani qaRaldebis diskonti
1415 - saxelmwifo savalo kuponuri fasiani qaRaldebis premia
1416 - saxelmwifo savalo fasiani qaRaldebis gadafaseba (seb)
klasi 15. fasiani qaRaldebi dilinguri operaciebisaTvis
150 - fasiani qaRaldebi dilinguri operaciebisaTvis erovnuli

valutiT
1501 - aqciebi
1502 - saxelmwifo savalo fasiani qaRaldebi
1503 - korporaciuli savalo fasiani qaRaldebi
151 - fasiani qaRaldebi dilinguri operaciebisaTvis ucxouri
valutiT
1511 - aqciebi
1512 - saxelmwifo savalo fasiani qaRaldebi
1513 - korporaciuli savalo fasiani qaRaldebi
klasi 16. korporaciuli savalo fasiani qaRaldebi
160 - korporaciuli savalo fasiani qaRaldebi erovnuli valutiT
1601 - korporaciuli savalo diskonturi fasiani qaRaldebi

1602 - korporaciuli savalo diskonturi fasiani qaRaldebis
1603 - korporaciuli savalo kuponuri fasiani qaRaldebi
1604 - korporaciuli savalo kuponuri fasiani qaRaldebis diskonti
1605 - korporaciuli savalo kuponuri fasiani qaRaldebis premia
1606 - korporaciuli savalo fasiani qaRaldebis gadafaseba (seb)
161 - korporaciuli savalo fasiani qaRaldebi ucxouri valutiT
1611 - korporaciuli savalo diskonturi fasiani qaRaldebi

1613 - korporaciuli savalo kuponuri fasiani qaRaldebi
1614 - korporaciuli savalo kuponuri fasiani qaRaldebis diskonti
1615 - korporaciuli savalo kuponuri fasiani qaRaldebis premia
1616 - korporaciuli savalo fasiani qaRaldebis gadafaseba (seb)
klasi 17. moTxovnebi bankebis mimarT
170 - ~nostro~ angariSebi erovnuli valutiT
1701 - `nostro~ angariSebi ararezidnet cantralur bankebSi (seb)

1702 - `nostro~ angariSebi ararezidnet komerciul bankebSi
1703 - `nostro~ angariSebi rezident komerciul bankebSi
164
171 - `nostro~ angariSebi ucxouri valutiT
1711 - `nostro~ angariSebi ararezidnet cantralur bankebSi (seb)

1712 - `nostro~ angariSebi ararezidnet komerciul bankebSi
1713 - `nostro~ angariSebi rezident komerciul bankebSi
172 - bankebSi ganTavsebuli vadiani depozitebi erovnuli valutiT
1721 - vadiani depozitebi ararezident centralur bankebSi (seb)

1722 - vadiani depozitebi ararezident komerciul bankebSi
1723 - vadiani depozitebi rezident komerciul bankebSi
173 - bankebSi ganTavsebuli vadiani depozitebi ucxouri valutiT
1731 - vadiani depozitebi ararezident centralur bankebSi (seb)

1732 - vadiani depozitebi ararezident komerciul bankebSi
1733 - vadiani depozitebi rezident komerciul bankebSi
175 - bankebisaTvis micemuli sesxebi erovnuli valutiT
1751 - ararezidenti centraluri bankebisaTvis micemuli sesxebi (seb)

1752 - ararezidenti komerciuli bankebisaTvis micemuli sesxebi
1753 - rezidenti komerciuli bankebisaTvis micemuli sesxebi
1754 - repooperaciebiT bankebisaTvis micemuli sesxebi
1759 - overdraftebi `loro~ angariSebze
176 - bankebisaTvis micemuli sesxebi ucxouri valutiT
1761 - ararezident centraluri bankebisaTvis micemuli sesxebi (seb)

1762 - ararezident komerciuli bankebisaTvis micemuli sesxebi
1763 - rezident komerciuli bankebisaTvis micemuli sesxebi
1764 - repooperaciebiT bankebisaTvis micemuli sesxebi
1769 - overdraftebi `loro~ angariSebze
K klasi 18. klientebisaTvis micemuli sesxebi
180 - klientebisaTvis micemuli moklevadiani sesxebi erovnuli

valutiT
1801 - fizikuri pirebisaTvis micemuli moklevadiani sesxebi

1802 - vaWrobisa da momsaxurebis sferos klientebisaTvis micemuli
1803 - energetikis sferos klientebisaTvis micemuli moklevadiani
sesxebi
1804 - soflis meurenobisa da metyeveobis sferos klientebisaTvis
1805 - mSeneblobis sferos klientebisaTvis micemuli moklevadiani
sesxebi
165
klientebisaTvis micemuli moklevadiani sesxebi

1807 - transportisa da kavSirgabmulobis sferos klientebisaTvis
1808 - danarCen sferoTa klientebisaTvis micemuli moklevadiani
sesxebi
1809 - oferdraftebi klientTa mimdinare angariSebze
181 - klientebisaTvis micemuli moklevadiani sesxebi ucxouri

valutiT
1811 - fizikuri pirebisaTvis micemuli moklevadiani sesxebi

1813 - energetikis sferos klientebisaTvis micemuli moklevadiani
sesxebi
1815 - mSeneblobis sferos klientebisaTvis micemuli moklevadiani
sesxebi
klientebisaTvis micemuli moklevadiani sesxebi
1818 - danarCen sferoTa klientebisaTvis micemuli moklevadiani
sesxebi
1819 - oferdraftebi klientTa mimdinare angariSebze
185 - klientebisaTvis micemuli grZelvadiani sesxebi

erovnuli valutiT
1851 - fizikuri pirebisaTvis micemuli grZelvadiani sesxebi

1853 - energetikis sferos klientebisaTvis micemuli grZelvadiani
sesxebi
1855 - mSeneblobis sferos klientebisaTvis micemuli grZelvadiani
sesxebi
klientebisaTvis micemuli grZelvadiani sesxebi
1858 - danarCen sferoTa klientebisaTvis micemuli grZelvadiani
sesxebi
186 - klientebisaTvis micemuli grZelvadiani sesxebi

ucxouri valutiT
1861 - fizikuri pirebisaTvis micemuli grZelvadiani sesxebi

166

1863 - energetikis sferos klientebisaTvis micemuli grZelvadiani
sesxebi
1865 - mSeneblobis sferos klientebisaTvis micemuli grZelvadiani
sesxebi
klientebisaTvis micemuli grZelvadiani sesxebi
1868 - danarCen sferoTa klientebisaTvis micemuli grZelvadiani
sesxebi
K klasi 19. vadagadacilebuli sesxebi
190 - vadagadacilebuli sesxebi erovnuli valutiT
1901 -
saxelmwifo institutebisaTvis micemuli sesxebis
M micemuli sesxebis vadagadacilebuli davalianeba
1903 - bankebisaTvis micemuli sesxebis vadagadacilebuli
davalianeba
1905 - klientebisaTvis micemuli sesxebis vadagadacilebuli
davalianeba
191 - vadagadacilebuli sesxebi ucxouri valutiT
1911 - saxelmwifo institutebisaTvis micemuli sesxebis

Mmicemuli sesxebis vadagadacilebuli davalianeba
1913 - bankebisaTvis micemuli sesxebis vadagadacilebuli
davalianeba
1915 - klientebisaTvis micemuli sesxebis vadagadacilebuli
davalianeba
klasi 20. investiciebi Svilobil da sxva sawarmoebSi
200 - investiciebi Svilobil da sxva sawarmoebSi erovnuli

valutiT
2001- investieciebi, romlebic Seadgens 20 procentze naklebs

sawarmoTa sawesdebo kapitalSi
2002 - investieciebi, romlebic Seadgens 20 – 50 procents
2003 - investieciebi, romlebic Seadgens 50 procentze mets
167
201 - investiciebi Svilobil da sxva sawarmoebSi ucxouri

valutiT
2011- investieciebi, romlebic Seadgens 20 procentze naklebs

2012 - investieciebi, romlebic Seadgens 20–50 procents sawarmoTa
sawesdebo kapitalSi
2013 - investieciebi, romlebic Seadgens 50 procentze mets
klasi 21. saerTaSoriso savaluto fondis angariSebi
210 - saerTaSoriso savaluto fondis angariSebi
2101 - IMF SDR (seb)

2102 - IMF angariSebi (seb)
K klasi 23. danarCeni operaciebi
230 – danarCeni operaciebi erovnuli valutiT
2301 - brokeruli operaciebi

2302 - faqtoringi
2302 - finansuri lizingi
231 - danarCeni operaciebi ucxouri valutiT

2312 - faqtoringi
2313 - finansuri lizingi
klasi 24. misaRebi procentebi da dividendebi
240 - misaRebi procentebi erovnuli valutiT
2401 - misaRebi procentebi saxelmwifo institutebisaTvis

micemuli sesxebis mixedviT
2402 - misaRebi procentebi saxelmwifo kontrols
daqvemdebarebuli sawarmoebisaTvis micemuli sesxebis
mixedviT
2403 - misaRebi procentebi bankebSi ganTavsebuli saxsrebis
(sesxebis garda) mixedviT
2404 - misaRebi procentebi bankebisaTvis micemuli sesxebis
mixedviT
2405 - misaRebi procentebi klientebisaTvis micemuli sesxebis
mixedviT
2406 - misaRebi procentebi saxelmwifo savalo kuponuri fasiani
qaRaldebis mixedviT
2407 - misaRebi procentebi korporaciuli savalo kuponuri
168
fasiani qaRaldebis mixedviT

2408 - misaRebi procentebi ssf – s aqtivebis mixedviT (seb)
2409 - misaRebi procentebi danarCeni operaciebis mixedviT
241 - misaRebi procentebi ucxouri valutiT
2411 - misaRebi procentebi saxelmwifo institutebisaTvis

2412 - misaRebi procentebi saxelmwifo kontrols daqvemdebare-
buli sawarmoebisaTvis micemuli sesxebis mixedviT
2413 - misaRebi procentebi bankebSi ganTavsebuli saxsrebis
2414 - misaRebi procentebi bankebisaTvis micemuli sesxebis
mixedviT
2415 - misaRebi procentebi klientebisaTvis micemuli sesxebis
mixedviT
2416 - misaRebi procentebi saxelmwifo savalo kuponuri fasiani
qaRaldebis mixedviT
2417 - misaRebi procentebi korpoaciuli savalo kuponuri fasiani
qaRaldebis mixedviT
2418 - misaRebi procentebi ssf–s aqtivebis mixedviT (seb)
2419 - misaRebi procentebi danarCeni operaciebis mixedviT
246 - misaRebi dividendebi sawarmoTa sawesdebo kapitalSi

investicilebios mixedviT erovnuli valutiT
2461 -
misaRebi dividendebi investiciebis mixedviT, romlebic
Seadgens sawarmoTa sawasdebo kapitalSi 20 procentze
naklebs
2462 - misaRebi dividendebi investiciebis mixedviT, romlebic
Seadgens sawarmoTa sawasdebo kapitalis 20-50 procents
2463 -NmisaRebi dividendebi investiciebis mixedviT, romlebic
Seadgens sawarmoTa sawasdebo kapitalis 50 procentze mets
247 - misaRebi dividendebi sawarmoTa sawesdebo kapitalSi

investiciebis mixedviT ucxouri valutiT

Seadgens sawarmoTa sawasdebo kapitalSi 20 procentze
naklebs
Seadgens sawarmoTa sawasdebo kapitalis 20-50 procents
2473 -NmisaRebi dividendebi investiciebis mixedviT, romlebic
Seadgens sawarmoTa sawasdebo kapitalis 50 procentze mets
klasi 25. danarCeni aqtivebi
250 - danarCeni aqtivebi erovnuli valutiT
169
2501 - debitorebi
2502 - gaurkveveli Tanxebi
2503 - avansebi
2504 - inkasirebuli sagadaxdo sabuTebi
2505 - ZiriTad saSualebaTa Rirebulebis winaswari gadaxda
2506 - giraoSi darCenili uZravi qoneba
2507 - giraoSi darCenili moZravi qoneba
2508 - moTxovnebi garantiebis mixedviT
251 - danarCeni aqtivebi ucxouri valutiT
2511 - debitorebi
2512 - gaurkveveli Tanxebi
2513 - avansebi
2514 - inkasirebuli sagadaxdo sabuTebi
2518 - moTxovnebi garantiebis mixedviT
252 - Zvirfasi liTonebi, xelovnebis nawarmoebebi da

sakoleqcio sagnebi
2521 - Zvirfasi liTonebi, xelovnebis nawarmoebebi da sakoleqcio

sagnebi
254 - sameurneo masalebi
2541 - sameurneo masalebi (maragi)
255 - biujetSi mimdinare gadasaxadebi
2551 - mogebis mimdinare gadasaxadi

2552 - gadaxdili dRg
2553 - danarCeni mimdinare gadasaxadebi
258 - specialuri depozitebi erovnuli valutiT
2581 - depozitebi micemuli garantiebis mixedviT

2582 - depozituri angariSebi Cekis wignakebis mixedviT
2583 - depozituri angariSebi sabanko baraTebis mixedviT
2585 - depozitebi akreditivis mixedviT
2589 - depozituri angariSebi danarCeni sagadaxdo sabuTebis
mixedviT
259 - specialuri depozitebi ucxouri valutiT
2591 - depozitebi micemuli garantiebis mixedviT

2595 - depozitebi akreditivis mixedviT
mixedviT
170
klasi 26. savaluto pozicia
260 - savaluto poziciis kontrfasi
2601- savaluto poziciis kontrfasi
261 - savuluto pozicia
2611 - savuluto pozicia
klasi 27. gadavadebuli sagdasaxado aqtivi
271 - gadavadebuli sagadasaxado aqtivi
2711 - gadavadebuli sagadasaxado aqtivi
klasi 28. angariSsworeba erTi bankis dawesebulebebs Soris
283 - angariSsworeba erTi bankis dawesebulebebs Soris

erovnuli valutiT
284 - angariSsworeba erTi bankis dawesebulebenbs Soris

ucxouri valutiT
klasi 29. ZiriTadi saSualebebi da aramaterialuri aqtivebi
290 - ZiriTadi saSualebebi
2901 - miwa
2902 - Senoba-nagebobebi
2903 - kompiuteruli teqnika da sakomunikacio mowyobilobebi
2904 - satransporto saSualebebi
2905 - aveji da mowyobilobebi
2906 - danarCeni ZiriTadi saSualebebi
291 - daumTavrebeli kapitaluri dabandebis danaxarjebi
2911 - daumTavrebeli kapitaluri dabandebis danaxarjebi

2912 - kapitaluri danaxarjebi ijariT aRebuli obieqtebis
mixedviT
292 - operaciuli lizingi
2921 - miwa
2922 - Senoba-nagebobebi
171
2923 - kompiuterebi da sakomunikacio mowyobilobebi

2924 - satransporto saSualebebi
2925 - aveji da mowyobilobebi
2926 - danarCeni ZiriTadi saSualebebi
296 - aramaterialuri aqtivebi
2961 - aramaterialuri aqtivebi
II. valdebulebebi
K klasi 30. saqarTvelos erovnuli bankis mier mimoqcevaSi gaSvebuli

naRdi fuli
300 - saqarTvelos erovnuli bankis mier mimoqcevaSi gaSvebuli

banknotebi da monetebi
3001 - mimoqcevaSi gaSvebuli banknotebi (seb)

3002 - mimoqcevaSi gaSvebuli monetebi (seb)
K klasi 31. valdebulebebi saerTaSoriso safinanso orgenoebis

winaSe
310 - valdebulebebi saerTaSoriso savaluto fondis (ssf) winaSe

erovnuli valutiT
3101 - ssf angariSi # 1 (seb)

3102 - ssf angariSi # 2 (seb)
3103 - ssf fasiani qaRaldebis angariSi (seb)
311 – valdebulebebi saerTaSoriso savaluto fondis (ssf) winaSe

ucxouri valutiT
3111 - ssf-s sesxebi (seb)

312 - valdebulebebi danarCeni saerTaSoriso safinanso
organizaciebis winaSe erovnuli valutiT
3121 - msoflio bankis angariSi (seb)

3122 - evropis rekonstruqciisa da ganviTarebis bankis
angariSi (seb)
3123 - sxva saerTaSoriso safinanso organizaciebis
angariSebi (seb)
313 - valdebulebebi danarCeni saerTaSoriso safinanso

organizaciebis winaSe ucxouri valutiT
3131 - msoflio bankis angariSi (seb)

3132 - evropis rekonstruqciisa da ganviTarebis bankis
angariSi (seb)
172
3133 -
sxva saerTaSoriso safinanso organizaciebis
angariSebi (seb)
klasi 32. komerciuli bankebis angariSebi saqarTve;los
erovnul bankSi
320 - komerciuli bankebis angariSebi saqarTvelos erovnul bankSi

E erovnuli valutiT
3201
- komerciuli bankebis savaldebulo rezervebi
saqarTvelos erovnul bankSi (seb)
321 - komerciuli bankebis angariSebi saqarTvelos erovnul bankSi

E ucxouri valutiT

klasi 33. saxelmwifo institutebis fuladi saxsrebi
330 - saxelmwifo institutebis mimdinare angariSebi

erovnuli valitiT
3301 - finansTa saministros mimdinare angariSebi

3302 - danarCeni saministroebisa da departamenrebis
mimdinare amgariSebi
3303 - adgilobrivi mmarTvelobis organoebis momdinare
angariSebi
3304 - sinansTa saministro sabiujeto angariSebi (seb)
3305 - specialuri daniSnulebis angariSebi
3306 - sabiujeto organizaciebis arasabiujeto saxsrebis
angariSebi
331 - saxelmwifo institutebis mimdianre angariSebi ucxouri

valutiT
3311 - finansTa saministros mimdinare angariSebi

3312 - danarCeni saministroebisa da departamenrebis
mimdinare amgariSebi
3313 - adgilobrivi mmarTvelobis organoebis momdinare
angariSebi
3315 - specialuri daniSnulebis angariSebi
3316 - sabiujeto organizaciebis arasabiujeto saxsrebis
angariSebi
335 - saxelmwifo institutebis depozitebi erovnuli valutiT
3351 - finansTa saministros depozitebi

173
3352 - danarCeni saministroebisa da departamentebis

depozitebi
3353 - adgilobrivi mmarTvelobis organoebis depozitebi
336 - saxelmwifo institutebis depozitebi ucxouri valutiT
3361 - finansTa saministros depozitebi

3362 - danarCeni saministroebisa da departamentebis
depozitebi
3363 - adgilobrivi mmarTvelobis organoebis depozitebi
337 - mTvarobidan miRebuli sesxebi erovnuli valutiT
3371 - mTavrobidan miRebuli sesxebi
338 - mTavrobidab miRebuli sesxebi ucxouri valutiT
3381 - mTvarobidan miRebuli sesxebi
klasi 34. saxelmwifo kontrols daqvemdebarebul sawarmoTa

fuladi saxsrebi
340 - saxelmwifo kontrols daqvemdebarebul sawarmoTa

mimdinare angariSebi erovnuli valutiT
3402 - vaWrobisa da momsaxurebis sferos sawarmoTa

3403 - energetikis sferos sawarmoTa mimdinare angariSebi
3404 - soflis meurneobisa da metyeveobis sferos sawarmoTa
3405 - mSeneblobis sferos sawarmoTa mimdinare angariSebi
3406 - samTomompovebeli da gadamamuSavebeli mrewvelobis
sawarmoTa mimdinare angariSebi
3407 - danarCen sferoTa sawarmoebis mimdinare angariSebi
341 - saxelmwifo kontrols daqvemdebarebul sawarmoTa mimdinare

angariSebi ucxouri valutiT

3413 - energetikis sferos sawarmoTa mimdinare angariSebi
3415 - mSeneblobis sferos sawarmoTa mimdinare angariSebi
174

3418 - danarCen sferoTa sawarmoebis mimdinare angariSebi
345 - saxelmwifo kontrols daqvemdebarebul sawarmoTa

depozitebi erovnuli valutiT

depozitebi
3453 - energetikis sferos sawarmoTa depozitebi
depozitebi
3455 - mSeneblobis sferos sawarmoTa depozitebi
sawarmoTa depozitebi
3458 - danarCen sferoTa sawarmoebis depozitebi
346 _ saxelmwifo kontrols daqvemdebarebul sawarmoTa

depozitebi ucxouri valutiT

depozitebi
3463 - energetikis sferos sawarmoTa depozitebi
depozitebi
3465 - mSeneblobis sferos sawarmoTa depozitebi
3468 - danarCen sferoTa sawarmoebis depozitebi
klasi 35. bankebis fuladi saxsrebi
350 - `loro~ angariSebi erovnuli valutiT
3501 - ararezidenti centraluri bankebis `loro~

angariSebi
3502 - ararezidenti komerciuli bankebis `loro~
angariSebi
3503 - rezidenti komerciuli bankebis `loro~ angariSebi
351 - `loro~ angariSebi ucxouri valutiT
3511 - ararezidenti centraluri bankebis `loro~

angariSebi
3512 - ararezidenti komerciuli bankebis `loro~
angariSebi
175
3513 - rezidenti komerciuli bankebis `loro~ angariSebi
352 - bankebis vadiani depozitebi erovnuli valutiT
3521 - ararezidenti centraluri bankebis vadiani

depozitebi
3522 - ararezidenti komerciuli bankebis vadiani
depozitebi
3523 - rezidenti komerciuli bankebis vadiani depozitebi
353 - bankebis vadiani depozitebi ucxouri valutiT
3531 - ararezidenti centraluri bankebis vadiani

depozitebi
3532 - ararezidenti komerciuli bankebis vadiani
depozitebi
3533 - rezidenti komerciuli bankebis vadiani depozitebi
355 - bankebis sesxebi erovnuli valutiT
3551 - ararezidenti centraluri bankebis sesxebi

3552 - ararezidenti komerciuli bankebis sesxebi
3553 - rezidenti komerciuli bankebis sesxebi
3554 - repooperaciebiT bankebidan miRebuli sesxebi
3559 - overdraftebi `nostro~ angariSebze
356 - bankebis sesxebi ucxouri valutiT
3561 - ararezidenti centraluri bankebis sesxebi

3562 - ararezidenti komerciuli bankebis sesxebi
3563 - rezidenti komerciuli bankebis sesxebi
3564 - repooperaciebiT bankebidan miRebuli sesxebi
3569 - overdraftebi `nostro~ angariSebze
358 - saqarTvelos erovnuli bankis sesxebi
3581 - saqarTvelos erovnuli bankis sesxebi
klasi 36. klientTa fuladi saxsrebi
360 - klientTa mimdinare angariSebi erovnuli valutiT
3601 - fizikur pirTa mimdinare angariSebi

3602 - vaWrobisa da momsaxurebis sferos klientTa
3603 - energetikis sferos klientTa mimdinare angariSebi
klientTa mimdinare angariSebi
3605 - mSeneblobis sferos klientTa mimdinare angariSebi
sferos klientTa mimdinare angariSebi
176

3609 - danarCen sferoTa klientebis mimdinare angariSebi
361 - klientTa mimdinare angariSebi ucxouri valutiT
3611 - fizikur pirTa mimdinare angariSebi

3613 - energetikis sferos klientTa mimdinare angariSebi
3615 - mSeneblobis sferos klientTa mimdinare angariSebi
sferos klientTa mimdinare angariSebi
3618 - danarCen sferoTa klientebis mimdinare angariSebi
365 - klientTa depozitebi erovnuli valutiTY
3651 - fizikur pirTa depozitebi

depozitebi
3653 - energetikis sferos klientTa depozitebi
klientTa depozitebi
3655 - mSeneblobis sferos klientTa depozitebi
sferos klientTa depozitebi
klientTa depozitebi
3658 - danarCen sferoTa klientebis depozitebi
366 - klientTa depozitebi ucxouri valutiT
3661 - fizikur pirTa depozitebi

depozitebi
3663 - energetikis sferos klientTa depozitebi
klientTa depozitebi
3665 - mSeneblobis sferos klientTa depozitebi
sferos klientTa depozitebi
klientTa depozitebi
3668 - danarCen sferoTa klientebis depozitebi
klasi 37. safinanso organizaciebis sesxebi

177
370 - safinanso organizaciebis sesxebi erovnuli valutiT
3701 - saerTaSoriso safinanso organizaciebis sesxebi

3702 - ararezidenti safinanso organizaciebis sesxebi
3703 - rezidenti safinanso organizaciebis sesxebi
371 - safinanso organizaciebis sexebi ucxouri valutiT
3711 - saerTaSoriso safinanso organizaciebis sesxebi

3712 - ararezidenti safinanso organizaciebis sesxebi
3713 - rezidenti safinanso organizaciebis sesxebi
klasi 38. sakuTari savalo fasiani qaRaldebi
380 - sakuTari savalo fasiani qaRaldebi erovnuloi valutiT
3801 - sakuTari savalo diskonturi fasiani qaRaldebi

3802 - sakuTari savalo diskonturi fasiani qaRaldebis
3803 - sakuTari savalo kuponuri fasiani qaRaldebi
381 - sakuTari savalo fasiani qaRaldebi ucxouri valutiT
3811- sakuTari savalo diskonturi fasiani qaRaldebi

3813- sakuTari savalo kuponuri fasiani qaRaldebi
klasi 40. rezervebi mosamsaxureTa momavali gasacemlebisaTvis
400 - rezervebi mosamsaxureTa momavali gasacemlebisaTvis
4001 - rezervebi mosamasaxureTa momavali gasacemlebisaTvis

4002 - sapensio fondi
klasi 41. aqtivebis SesaZlo danakargebis rezervi
401 - aqtivebis SesaZlo danakargebis rezervi
4101 - sesxebis SesaZlo danakargebis rezervi

4107 - investiciebis gaufasurebis SesaZlo danakargebis rezervi
4109 - danarCeni aqtivebis SesaZlo danakargebis rezervi
klasi 43. danarCeni operaciebi
430 - danarCeni operaciebi erovnuli valutiT

4303 - valdebulebani finansuri lizingis mixedviT
178
431 - danarCeni operaciebi ucxouri valutiT

4313 - valdebulebebi finansuri lizingis mixedviT
klasi 44. gadasaxdeli procentebi da dividendebi
440 - gadasaxdelo procentebi erovnuli valutiT
4401 - gadasaxdeli procentebi saxelmwifo institutebidan

4402 - gadasaxdeli procentebi saxelmwifo kontrols
daqvemdebarebul sawarmoebidan moziduli saxsrebis
mixedviT
4403 - gadasaxdeli procentebi bankebidan moziduli saxsrebis
4404 - gadasaxdeli procentebi bankebis sesxebis mixedviT
4405 - gadasaxdeli procentebi klientebisagan moziduli
saxsrebis mixedviT
4406 - gadasaxdeli procentebi safinanso organizaciebis
sesxebis mixedviT
4407 - gadasaxdeli procentebi sakuTari savalo kuponuri
fasiani qaRalldebis mixedviT
4408 - gadasaxdeli procentebi ssf-s valdebulebebis mixedviT
(seb)
4409 - gadasaxdeli procentebi danarCeni operaciebis mixedviT
441 - gadasaxdeli procentebi ucxouri valutiT
4411 - gadasaxdeli procentebi saxelmwifo institutebidan

4412 - gadasaxdeli procentebi saxelmwifo kontrols
daqvemdebarebul sawarmoebidan moziduli saxsrebis
mixedviT
4413 - gadasaxdeli procentebi bankebidan moziduli saxsrebis
4414 - gadasaxdeli procentebi bankebis sesxebis mixedviT
4415 - gadasaxdeli procentebi klientebisagan moziduli
saxsrebis mixedviT
4416 - gadasaxdeli procentebi safinanso organizaciebis
sesxebis mixedviT
4417 - gadasaxdeli procentebi sakuTari savalo kuponuri
fasiani qaRalldebis mixedviT
4418 - gadasaxdeli procentebi ssf-s valdebulebebis mixedviT
(seb)
4419 - gadasaxdeli procentebi danarCeni operaciebis mixedviT
442 - gadasaxdeli dividendebi bankis sawesdebo kapitalSi

investiciebis mixedviT
179
4421 - gadasaxdeli dividendebi bankis sawesdebo kapitalSi

investiciebis mixedviT
klasi 45. danarCeni valdebulebebi
450 - danarCeni valdebulebebi erovnuli valutiT
4501 - kreditorebi
4502 - Ggaurkveveli Tanxebi
4503 - avansebi
4504 - depozitebi garantiebis mixedviT
4508 - depozituri angariSebi akreditivis mixedviT
mixedviT
451 - danarCeni valdebulebebi ucxouri valutiT
4511 - kreditorebi
4512 - Ggaurkveveli Tanxebi
4513 - avansebi
4514 - depozitebi garantiebis mixedviT
4518 - depozituri angariSebi akreditivis mixedviT
mixedviT
455 - biujetSi mimdinare gadasaxdelebi
4551 - gadasaxdeli mogebis gadasaxadi

4552 - gadasaxdeli dRg
4553 - gadasaxdeli saSemosavlo gadasaxadi
4554 - gadasaxdeli socialuri gadasaxadi
4559 - danarCeni gadasaxdeli gadasaxadebi
klasi 47. gadavadebuli sagadasaxado valdebuleba
471 - gadavadebuli sagadasaxado valdebuleba
4711 - gadavadebuli sagadasaxado valdebuleba
klasi 48. angariSsworeba erTi bankis dawesebulebebs Soris
483 - angariSsworeba erTi bankis dawesebulebebs Soris erovnuli

valutiT

180
484 - angariSsworeba erTi bankis dawesebulebebs Soris ucxouri

valutiT
klasi 49. cveTa da amortizacia
490 - ZiriTadi saSualebebis cveTa
4902 - Senoba-nagebobebis cveTa

4903 - kompiuteruli teqnikis da sakomunikacio
mowyobilobebis cveTa
4904 - satransporto saSualebebis cveTa
4905 - avejisa da mowyobilobebis cveTa
4906 - danarCeni ZiriTadi saSualebebis cveTa
491 - aramaterialuri aqtivebis amortizacia
4911 - aramaterialuri aqtivebis amortizacia
492 - kapitaluri danaxarjebis amortizacia ijariT aRebuli

obieqtebis mixedviT
4921 - kapitaluri danaxarjebis amortizacia ijariT

aRebuli obieqtebis mixedviT
III. sakuTari kapitali
klasi 50. ganaRdebuli kapitali
500 - ganaRdebuli kapitali
5001 - saqarTvelos erovnuli bankis sawesdebo kapitali (seb)

5002 - Cveulebrivi aqciebi
5003 - bankis mier gamosyiduli sakuTari Cveulebrivi aqciebi
5004 - privilegirebuli aqciebi
5005 - bankis mier gamosyiduli sakuTari privilegirebuli
aqciebi
klasi 51. saemisio kapitali
510 - saemisio kapitali

5102 - Cveulebrivi aqciebis emisiiT miRebuli damatebiTi
saxsrebi
5103 - privilegirebuli aqciebis emisiiT miRebuli damatebiTi
saxsrebi
181
klasi 53. saerTo rezervebi
530 - saerTo rezervebi
5301 - sarezervo fondi

5302 - miznobrivi fondebi
klasi 54. wina wlebis gaunawilebebli mogeba (daufaravi zarali)
540 - wina wlebis gaunawilebeli mogeba (daufaravi zarali)
5401 - wina wlebis gaunawilebeli mogeba (daufaravi zarali)
klasi 55. saangariSgebo wlis mogeba (zarali)
550 - saangariSgebo wlis mogeba (zarali)
5501 - saangariSgebo wlis mogeba (zarali)
klasi 59. aqtivebis gadafasebis rezervebi
590 - aqtivebis gadafasebis rezervebi
5901 - oqros gadafasebis rezervi

5902 - savaluto saxsrebis gadafasebis rezervi
5903 - fasiani qaRaldebis gadafasebis rezervi (seb)
5904 - ZiriTadi saSualebebis gadafasebis rezervi
5909 - danarCeni aqtivebis gadafasebis rezervi
IV. Semosavlebi
klasi 60. Semosavlebi saxelmwifo seqtoridan
600 - procentuli Semosavlebi saxelmwifo seqtorisaTvis micemuli

moklevadiani sesxebis mixedviT erovnuli valutiT
6001 - procentuli Semosavlebi saxelmwifo institutebisaTvis

micemuli moklevadiani sesxebis mixedviT
6002 - procentuli Semosavlebi saxelmwifo kontrols
daqvemdebarebuli sawarmoebisaTvis micemuli moklevadiani
sesxebis mixedviT

moklevadiani sesxebis mixedviT ucxouri valutiT

daqvemdebarebuli sawarmoebisaTvis micemuli moklevadiani
sesxebis mixedviT
182

grZelvadiani sesxebis mixedviT erovnuli valutiT

micemuli grZelvadiani sesxebis mixedviT
daqvemdebarebuli sawarmoebisaTvis micemuli grZelvadiani
sesxebis mixedviT

grZelvadiani sesxebis mixedviT ucxouri valutiT

daqvemdebarebuli sawarmoebisaTvis micemuli grZelvadiani
sesxebis mixedviT
606 - procentuli Semosavlebi saxelmwifo savalo fasiani

qaRaldebis mixedviT erovnuli valutiT

diskonti
6062 - procentuli Semosavlebi saxelmwifo savalo kuponuri
6063 - procentuli Semosavlebi erovnuli bankisaTvis
gamoSvebuli saxelmwifo savalo valdebulebebis
mixedviT (seb)
607 - procentuli Semosavlebi saxelmwifo savalo fasiani

qaRaldebis mixedviT ucxouri valutiT

diskonti
6072 - procentuli Semosavlebi saxelmwifo savalo kuponuri
klasi 62. Semosavlebi sabanko da safinanso seqtoridan
620 - procentuli Semosavlebi bankSi ganTavsebuli saxsrebis

mixedviT erovnuli valutiT
6201 - procentuli Semosavlebi ararezident bankebSi `nostro~

angariSebis mixedviT
6202 - procentuli Semosavlebi rezident bankebSi `nostro~
6203 - procentuli Semosavlebi ararezident bankebSi
ganTvasebuli depozitebis mixedviT
183
6204 - procentuli Semosavlebi rezident bankebSi

ganTavsebuli depozitebis mixedviT
6205 - procentuli Semosavlebi ararezidenti bankebisaTvis
6206 - procentuli Semosavlebi rezidenti bankebisaTvis
6209 - procentuli Semosavlebi `loro~ angariSebze
621 - procentuli Semosavlebi bankSi ganTavsebuli saxsrebis

mixedviT ucxouri valutiT
6211 - procentuli Semosavlebi ararezident bankebSi `nostro~

6212 - procentuli Semosavlebi rezident bankebSi `nostro~
6213 - procentuli Semosavlebi ararezident bankebSi
ganTvasebuli depozitebis mixedviT
6214 - procentuli Semosavlebi rezident bankebSi
ganTavsebuli depozitebis mixedviT
6215 - procentuli Semosavlebi ararezidenti bankebisaTvis
6216 - procentuli Semosavlebi rezidenti bankebisaTvis
6219 - procentuli Semosavlebi `loro~ angariSebze
624 - Semosavlebi saerTaSoriso savaluto fondTan dakavSirebuli

operaciebis mixedviT
6241 - Semosavlebi SDR - is aqtivebis mixedviT (seb)
klasi 63. Semosavlebi komerciuli seqtoridan
630 - procentuli Semosavlebi klientebisaTvis micemuli

moklevadiani sesxebis mixedviT erovnuli valutiT
6301 - procentuli Semosavlebi fizikuri pirebisaTvis

6302 - procentuli Semosavlebi iuridiuli pirebisaTvis

moklevadiani sesxebis mixedviT ucxouri valutiT

184

grZelvadiani sesxebis mixedviT erovnuli valutiT


grZelvadiani sesxebis mixedviT ucxouri valutiT

637 - procentuli Semosavlebi korporaciuli savalo fasiani

qaRaldebis mixedviT erovnuli valutiT

diskonti
6372 - procentuli Semosavlebi korporaciuli savalo
kuponuri fasiani qaRaldebis mixedviT
638 - procentuli Semosavlebi korporaciuli savalo fasiani

qaRaldebis mixedviT ucxouri valutiT

diskonti
6382 - procentuli Semosavlebi korporaciuli savalo
kuponuri fasiani qaRaldebis mixedviT
klasi 64. sakomisioebi da Semosavlebi gaweuli

momsaxurebis mixedviT
640 - sakomisioebi da Semosavlebi gaweuli momsaxurebis
6401 - sakomisioebi ucxouri valutis yidva-gayidvis mixedviT

6402 – sakomisioebi salaros operaciebidan
6403 - sakomisioebi fulis inkasaciisa da transportirebidan
6404 - sakomisioebi da Semosavlebi klientTa mimdinare
angariSebisa da `loro~ angariSebis gaxsnisa da
warmoebis mixedviT
6405 - sakomisioebi da Semosavlebi gaweuli sakomunikacio
momsaxurebisa da gamoTvliTi centrebis momsaxurebis
mixedviT
6406 - Semosavlebi sakonsultacio da saeqsperto
momsaxurebidan
6407 - sakomisioebi da Semosavlebi depozituri operaciebis
mixedviT
185
6409 - sakomisioebi da Semosavlebi danarCeni operaciebis

mixedviT
641 - sakomisioebi da Semosavlebi gaweuli momsaxurebis

6411 - sakomisioebi ucxouri valutis yidva-gayidvis mixedviT

6412 – sakomisioebi salaros operaciebidan
6413 - sakomisioebi fulis inkasaciisa da transportirebidan
6414 - sakomisioebi da Semosavlebi klientTa mimdinare
angariSebisa da `loro~ angariSebis gaxsnisa da
warmoebis mixedviT
6415 - sakomisioebi da Semosavlebi gaweuli sakomunikacio
momsaxurebisa da gamoTvliTi centrebis momsaxurebis
mixedviT
6416 - Semosavlebi sakonsultacio da saeqsperto
momsaxurebidan
6417 - sakomisioebi da Semosavlebi depozituri operaciebis
mixedviT
6419 - sakomisioebi da Semosavlebi danarCeni operaciebis
mixedviT
klasi 65. dividendebi
650- dividendebi sawarmoTa sawesdebo kapitalSi investiviebis

6501 -
dividendebi investiciebis mixedviT, romlebic Seadgens
20%-ze naklebs sawarmoTa sawesdebo kapitalSi
6502 - dividendebi investiciebis mixedviT, romlebic Seadgens
20-50 procents sawarmoTa sawesdebo kapitalSi
50%-ze mets sawarmoTa sawesdebo kapitalSi
651 - dividendebi sawarmoTa sawesdebo kapitalSi

investiviebis mixedviT ucxouri valutiT

20%-ze naklebs sawarmoTa sawesdebo kapitalSi
20-50 procents sawarmoTa sawesdebo kapitalSi
50%-ze mets sawarmoTa sawesdebo kapitalSi
klasi 66. Semosavlebi dilinguri operaciebidan
660 - Semosavlebi dilinguri operaciebidan erovnuli

valutiT
6601 - Semosavlebi aqciebTan dakavSirebuli operaciebis

mixedviT
186
6602 - Semosavlebi saxelmwifo savalo fasian qaRaldebTan

dakavSirebuli operaciebis mixedviT
6603 - Semosavlebi korporaciul savalo fasian qaRaldebTan
6604 - Semosavlebi ucxour valutasTan dakavSirebuli
661 Semosavlebi dilinguri operaciebidan ucxouri valutiT
6611 -
Semosavlebi aqciebTan dakavSirebuli operaciebis
mixedviT
662 - Semosavlebi savaluto saxsrebis gadafasebis mixedviT
6621 - Semosavlebi savaluto saxsrebis gadafasebidan
klasi 69. Semosavlebi sainvesticio operaciebidan
690 - Semosavlebi sainvesticoi operaciebidan erovnuli valutiT
6901 - Semosavlebi aqciebTan dakavSirebuli operaciebis

mixedviT
691 - Semosavlebi sainvesticoi operaciebidan ucxouri valutiT
6911 -
Semosavlebi aqciebTan dakavSirebuli operaciebis
mixedviT
klasi 70. Semosavlebi danarCeni operaciebidan
703 - Semosavlebi danarCeni sabanko operaciebis mixedviT

erovnuli valutiT
7031 - Semosavlebi brokeruli operaciebidan

7032 - Semosavlebi faqtoringuli operaciebidan
7033 - Semosavlebi operaciuli lizingidan
7034 - Semosavlebi finansuri lizingidan
7035 - Semosavlebi garantiebis mixedviT
187
7036 - Semosavlebi specialuri depozitebidan

7039 - Semosavlebi danarCeni sabanko operaciebidan
704 Semosavlebi danarCeni sabanko operaciebis mixedviT

Uucxouri valutiT
7941 - Semosavlebi brokeruli operaciebidan

7042 - Semosavlebi faqtoringuli operaciebidan
7043 - Semosavlebi operaciuli lizingidan
7044 - Semosavlebi finansuri lizingidan
7045 - Semosavlebi garantiebis mixedviT
7046 - Semosavlebi specialuri depozitebidan
7049 - Semosavlebi danarCeni sabanko operaciebidan
706 - Semosavlebi danarCeni operaciebis mixedviT erovnuli

valutiT
7061 - Semosavlebi ZiriTadi saSualebebis gasvlidan da

gadafasebidan
7062 - Semosavlebi sameurneo masalebis da inventaris
gasvlidan da gadafasebidan
7063 - Semosavlebi Zvirfasi liTonebis, xelovnebis
nawarmoebebisa da sakoleqcio sagnebis gasvlidan da
gadafasebidan
7064 - salaros zedmetoba
7065 - miRebuli jarimebi da sauravebi
7066 - Semosavlebi bankis mier usasyidlod miRebuli fuladi
da ZiriTadi saSualebebidan, materialuri da
aramaterialuri aqtivebidan
7067 - Semosavlebi gasuli wlebis operaciebidan
7069 - Semosavlebi danarCeni operaciebidan
707 - Semosavlebi danarCeni operaciebis mixedviT ucxouri

valutiT
7071 - Semosavlebi ZiriTadi saSualebebis gasvlidan da

gadafasebidan
7072 - Semosavlebi sameurneo masalebis da inventaris
7073 - Semosavlebi Zvirfasi liTonebis, xelovnebis
nawarmoebebisa da sakoleqcio sagnebis gasvlidan da
gadafasebidan
7074 - salaros zedmetoba
7075 - miRebuli jarimebi da sauravebi
7076 - Semosavlebi bankis mier usasyidlod miRebuli fuladi da
ZiriTadi saSualebebidan, materialuri da
aramaterialuri aqtivebidan
7077 - Semosavlebi gasuli wlebis operaciebidan
7079 - Semosavlebi danarCeni operaciebidan
188
klasi 76. gauTvaliswinebeli Semosavali
760 - gauTvaliswinebeli Semosavlebi
7601 - gauTvaliswinebeli Semosavlebi
V. xarjebi
klasi 80. saxelmwifo seqtoris xarjebi
800 - procentuli xarjebi saxelmwifo seqtoris mimdinare

angariSebis mixedviT erovnuli valutiT
8001 - procentuli xarjebi saxelmwifo institutebis

mimdinare angariSebis mixedviT
8002 - procentuli xarjebi saxelmwifo kontrols
daqvemdebarebul sawarmoTa mimdinare angariSebis
mixedviT
801 - procentuli xarjebi saxelmwifo seqtoris mimdinare

angariSebis mixedviT uccxouri valutiT

mimdinare angariSebis mixedviT
daqvemdebarebul sawarmoTa mimdinare angariSebis
mixedviT

depozitebis mixedviT erovnuli valutiT

daqvemdebarebul sawarmoTa depozitebis mixedviT

depozitebis mixedviT ucxouri valutiT

daqvemdebarebul sawarmoTa depozitebis mixedviT
klasi 81. xarjebi sakuTari savalo fasiani qaRaldebis mixedviT
810 - procentuli xarjebi sakuTari savalo fasiani qaRaldebis

189

diskonti
8102 - procentuli xarjebi sakuTari savalo kuponuri
811 - procentuli xarjebi sakuTari savalo fasiani qaRaldebis


diskonti
8112 - procentuli xarjebi sakuTari savalo kuponuri
812 - savalo kuponuri fasiani qaRaldebis premia erovnuli

valutiT
8121 - saxelmwifo savalo kuponuri fasiani qaRaldebis

premia
8122 - korporaciuli savalo kuponuri fasiani
qaRaldebis premia
813 - savalo kuponuri fasiani qaRaldebis premia ucxouri

valutiT
8131 - saxelmwifo savalo kuponuri fasiani qaRaldebis

premia
8132 - korporaciuli savalo kuponuri fasiani
qaRaldebis premia
klasi 82. sabanko – safinanso seqtoris xarjebi
820 - procentuli xarjebi bankebidan moziduli saxsrebis

8201 -
procentuli xarjebi ararezidenti bankebis `loro~
8202 - procentuli xarjebi rezidenti bankebis `loro~
8203 - procentuli xarjebi ararezidenti bankebis
8204 - procentuli xarjebi rezidenti bankebis
8205 - procentulki xarjebi ararezidenti bankebidan
miRebuli sesxebis mixedviT
8206 - procentuli xarjebi rezidenti bankebidan
8207 - procentuli xarjebi saqarTvelos erovnuli
bankidan miRebuli sesxebis mixedviT
8209 - procentuli xarjebi `nostro~ angariSebze
190
821 - procentuli xarjebi bankebidan moziduli saxsrebis


`loro~ angariSebis mixedviT
8212 - procentuli xarjebi rezidenti bankebis `loro~
8214 - procentuli xarjebi rezidenti bankebis
8215 - procentulki xarjebi ararezidenti bankebidan
8216 - procentuli xarjebi rezidenti bankebidan
8219 - procentuli xarjebi `nostro~ angariSebze
822 - procentuli xarjebi safinanso organizaciebidan

miRebuli sesxebis mixedviT erovnuli valutiT
8221 - procentuli xarjebi saerTaSoriso savaluto

fondis valdebulebebis mixedviT
8222 - procentulli xarjebi saerTaSoriso safinanso
organizaciebidan miRebuli sesxebis mixedviT
8223 - procentuli xarjebi ararezidenti safinanso
8224 - procentuli xarjebi rezidenti safinanso
823 - procentuli xarjebi safinanso organizaciebidan

miRebuli sesxebis mixedviT ucxouri valutiT
8231 -
procentuli xarjebi saerTaSoriso savaluto
fondis valdebulebebis mixedviT
8232 - procentulli xarjebi saerTaSoriso safinanso
8233 - procentuli xarjebi ararezidenti safinanso
8234 - procentuli xarjebi rezidenti safinanso
klasi 83. komerciuli seqtoris xarjebi
830 - procentuli xarjebi klientTa mimdinare angariSebis

8301 - procentuli xarjebi fizikur pirTa mimdinare

191
8302 - procentuli xarjebi iuridiul pirTa mimdinare
831 - procentuli xarjebi klientTa mimdinare angariSebis

8311 - procentuli xarjebi fizikur pirTa mimdinare

8312 - procentuli xarjebi iuridiul pirTa mimdinare
835 - procentuli xarjebi klientTa depozitebis mixedviT

erovnuli valutiT
8351 - procentuli xarjebi fizikur pirTa depozitebis

mixedviT
8352 - procentuli xarjebi iuridiul pirTa depozitebis
mixedviT
836 - procentuli xarjebi klientTa depozitebis mixedviT

ucxouri valutiT
8361 - procentuli xarjebi fizikur pirTa depozitebis

mixedviT
8362 - procentuli xarjebi iuridiul pirTa depozitebis
mixedviT
klasi 84. gadaxdili sakomisioebi gaweuli momsaxurebis mixedviT
840 - sakomisioebi da xarjebi gaweuli momsaxurebis mixedviT

erovnuli valutiT
8401 - sakomisioebi ucxouri valutis yidva-gayidvis

mixedviT
8402 - sakomisioebi salaros operaciebidan
8403 - fulis inkasaciisa da transportirebis xarjebi
8404 - `nostro~ angariSebis gaxsnisa da warmoebis
sakomisioebi da xarjebi
8405 - sakomunikacio momsaxurebisa da gamoTvliTi
centrebis mier momsaxurebis sakomisioebi da
xarjebi
8406 - sakonsultacio da saeqsperto momsaxurebis
xarjebi
8407 - sakomisioebi da xarjebi depozituri operaciebis
mixedviT
8408 - auditoruli momsaxurebis xarjebi
8409 - danarCeni sakomisioebi da xarjebi
841 - sakomisioebi da xarjebi gaweuli momsaxurebis mixedviT

192
ucxouri valutiT
8411 - sakomisioebi ucxouri valutis yidva-gayidvis

mixedviT
8412 - sakomisioebi salaros operaciebidan
8413 - fulis inkasaciisa da transportirebis xarjebi
8414 - `nostro~ angariSebis gaxsnisa da warmoebis
sakomisioebi da xarjebi
8415 - sakomunikacio momsaxurebisa da gamoTvliTi
centrebis mier momsaxurebis sakomisioebi da
xarjebi
8416 - sakonsultacio da saeqsperto momsaxurebis
xarjebi
8417 - sakomisioebi da xarjebi depozituri operaciebis
mixedviT
8418 - auditoruli momsaxurebis xarjebi
8419 - danarCeni sakomisioebi da xarjebi
klasi 85. zarali aqtivebis SesaZlo danakargebis

mixedviT
850 - zarali aqtivebis SesaZlo danakargebis mixedviT
8501 - zarali sesxebis SesaZlo danakargebis mixedviT

8509 - zarali danarCeni aqtivebis SesaZlo danakargebis mixedviT
klasi 86. zarali dilinguri operaciebidan
860 - zarali dilinguri operaciebis mixedviT erovnuli

valutiT
8601 - zarali aqciebTan dakavSirebuli operaciebis

mixedviT
8602 - zarali saxelmwifo savalo fasian qaRaldebTan
8603 - zarali korporaciul savalo fasian qaRaldebTan
8604 - zarali ucxour valutasTan dakavSirebuli
861 - zarali dilinguri operaciebis mixedviT ucxouri
valutiT
8611 -
zarali aqciebTan dakavSirebuli operaciebis
mixedviT
862 - zarali savaluto saxsrebis gadafasebis mixedviT

193
8621 - zarali savaluto saxsrebis gadafasebidan
klasi 89. zarali sainvesticio operaciebisagan
890 - zarali sainvesticio operaciebis mixedviT erovnuli

valutiT
8901 - zarali aqciebTan dakavSirebuli operaciebis

mixedviT
891 - zarali sainvesticio operaciebis mixedviT ucxouri

valutiT
8911 -
zarali aqciebTan dakavSirebuli operaciebis
mixedviT
klasi 90. xarjebi danarCeni operaciebis mixedviT
903 - xarjebi danarCeni sabanko operaciebis mixedviT erovnuli

valutiT
9031 - xarjebi brokeruli operaciebis mixedviT

9032 - xarjebi faqtoringuli operaciebis mixedviT
9033 - xarjebi operaciuli lizingis mixedviT
9034 - xarjebi finansuri lizingis mixedviT
9035 - xarjebi garantiebis mixedviT
9036 - xarjebi specialuri depozitebis mixedviT
9037 - garigebaTaA dazRvevis xarjebi
9039 - xarjebi danarCeni sabanko operaciebis mixedviT
904 - xarjebi danarCeni sabanko operaciebis mixedviT ucxouri

valutiT
9041 - xarjebi brokeruli operaciebis mixedviT

9042 - xarjebi faqtoringuli operaciebis mixedviT
9043 - xarjebi operaciuli lizingis mixedviT
9044 - xarjebi finansuri lizingis mixedviT
9045 - xarjebi garantiebis mixedviT
9046 - xarjebi specialuri depozitebis mixedviT
9047 - garigebaTaA dazRvevis xarjebi
9049 - xarjebi danarCeni sabanko operaciebis mixedviT
194
906 - xarjebi danarCeni operaciebis mixedviT erovnuli

valutiT
9061 - zarali ZiriTadi saSualebebis gasvlidan da

gadafasebidan
9062 - zarali sameurneo masalebisa da inventaris
9063 - zarali Zvirfasi liTonebis, xelovnebis
nawarmoebebisa da sakoleqcio sagnebis gasvlidan
da gadafasebidan
9064 - danaklisi salaroSi
9065 - gadaxdili jarimebi da sauravebi
9066 - sasamarTlos xarjebi
9067 - xarjebi gasuli wlebis operaciebis mixedviT
9069 - xarjebi danarCeni operaciebis mixedviT
907 - xarjebi danarCeni operaciebis mixedviT ucxouri

valutiT
9071 - zarali ZiriTadi saSualebebis gasvlidan da

gadafasebidan
9072 - zarali sameurneo masalebisa da inventaris
9073 - zarali Zvirfasi liTonebis, xelovnebis
nawarmoebebisa da sakoleqcio sagnebis gasvlidan
da gadafasebidan
9074 - danaklisi salaroSi
9075 - gadaxdili jarimebi da sauravebi
9076 - sasamarTlos xarjebi
9077 - xarjebi gasuli wlebis operaciebis mixedviT
9079 - xarjebi danarCeni operaciebis mixedviT
908 - zarali ijariT aRebuli obieqtebisaTvis

araamortizirebul kapitalur dabandebaTa mixedviT
9081 - zarali ijariT aRebuli obieqtebis mixedviT
klasi 91. banknotebisa da monetebis beWdvis xarjebi
909 - banknotebissa da monetebis beWdvis xarjebi
9101 - banknotebis beWdvis xarjebi (seb)

9102 - monetebis beWdvis xarjebi (seb)
klasi 92. bankis personalisa da ganviTarebis xarjebi
920 - personalis xarjebi
9201 - bankis TanamSromelTa xelfasis xarjebi

195
9202 - droebiT muSakTa Sromis anazRaurebis xarjebi

9203 - xelfasis mixedviT savaldebulo gadasaxdelTa
xarjebi
9204 - bankis xelmZRvanelobis premirebis xarjebi
9205 - TanamSromelTA premirebis xarjebi (bankis
xelmZRvanelobis garda)
9206 - socialuri gasacemlebis xarjebi (materialuri
daxmareba)
9207 - premiebisa da socialuri gasacemlebis mixedviT
savaldebulo gadasaxdelTa xarjebi
9208 - Svebulebebisa da saavadmyofo furclebis xarjebi
9209 - sapensio xarjebi
923 - bankis ganviTarebis xarjebi erovnuli valutiT
9231 - reklamis xarjebi

9232 - warmomadgenlobiTi xarjebi
9233 - mivlinebis xarjebi
9234 - axal TanamSromelTa miRebis xarjebi
9235 - TanamSromelTa momzadebis da kvalifikaciis
amaRlebis xarjebi
9236 - TanamSromelTa spectansacmlis xarjebi
924 - bankis ganviTarebis xarjebi ucxouri valutiT
9241 - reklamis xarjebi

9242 - warmomadgenlobiTi xarjebi
9243 - mivlinebis xarjebi
9245 - TanamSromelTa momzadebis da kvalifikaciis
amaRlebis xarjebi
klasi 93. cveTisa da amortizaciis xarjebi
930 - ZiriTadi saSualebebis cveTis xarjebi
9302 - Senoba-nagebobebis cveTis xarjebi

9303 - kompiteruli teqnikisa da sakomunikacio
mowyobilobebis cveTis xarjebi
9304 - satransorto saSualebebis cveTis xarjebi
9305 - avejisa da mowobilobebis cveTis xarjebi
9306 - danarCeni ZiriTadi saSualebebis cveTis xarjebi
931 - aramaterialuri aqtivebis amortizaciis xarjebi
9311 - aramaterialuri aqtivebis amortizaciis xarjebi
932 - kapitaluri danaxarjebis amortizaciis xarjebi ijariT

aRebuli obieqtebis mixedviT
9321 - kapitaluri danaxarjebis amortizaciis xarjebi

196
ijariT aRebuli obieqtebis mixedviT
klasi 94. ZiriTadi saSualebebis mimdinare SekeTebis, masalebisa

da
inventaris SeZenisa da eqsploataciis xarjebi
940 - ZiriTadi saSualebebis mimdinare SekeTebis xarjebi
9402 - Senoba-nagebobebis mimdinare SekeTebis xarjebi

9403 - kompiuteruli teqnikisa da sakomunikacio
mowyobilobebis mimdinare SekeTebis xarjebi
9404 - satransporto saSualebebis mimdinare SekeTebis
xarjebi
9405 - avejisa da mowyobilobebis mimdinare SekeTebis
xarjebi
9406 - danarCeni ZiriTadi saSualebebis mimdinare SekeTebis
xarjebi
9409 - ijariT aRebuli ZiriTadi saSualebebis mimdinare
SekeTebis xarjebi
943 - sameurneo masalebisa da inventaris SeZenis xarjebi
9431 - sameurneo masalebisa da inventaris SeZenis xarjebi

9432 - sabanko baraTebis damzadebis xarjebi
9433 - blankebis SeZenisa da damzadebis xarjebi
9434 - fulis SefuTvis xarjebi
946 - saeqsploatacio xarjebi
9461 - komunaluri momsaxurebis xarjebi

9463 - qonebis dazRvevis xarjebi
9464 - Jurnal-gazeTebsa da periodul gamocemebze gaweuli
xarjebi
9465 - Senobebisa da faseulobebis dacvis xarjebi
9466 - safosto-satelegrafo xarjebi
9467 - sakancelario xarjebi
9468 - transportis Senaxvis xarji (mimdinare SekeTebis
xarjis garda)
9469 - danarCeni saeqsplatacio xarjebi
947 - xarjebi biujetSi gadasaxadebis mixedviT

9470 - xarjebi biujetSi gadasaxadebis mixedviT (mogebis
gadasaxadis garda)
klasi 95. xarjebi mimdinare wlis mogebis gadasaxadis mixedviT
950 - mimdinare wlis mogebis gadasaxadis xarji
9501 - mogebis mimdinare gadasaxadi
197
klasi 96. gauTvaliswinebeli xarjebi
960 - gauTvaliswinebeli xarjebi
9601 - gauTvaliswinebeli xarjebi
balansgareSe angariSebi
klasi 01. erovnuli bankis sarezervo fondebi
010 - sarezervo fondebi erovnuli bankis centralur sacavSi
0101 - banknotebi sacavSi (seb)

0102 - monetebi sacavSi (seb)
0103 - sarezervo fondebi gzaSi (seb)
0104 - gasanadgureblad gadacemuli banknotebi (seb)
011 - sarezervo fondebi erovnuli bankis dawesebulebebSi
0111 - banknotebi sacavSi (seb)

0112 - monetebi sacavSi (seb)
0113 - sarezervo fondebi gzaSi (seb)
0114 - gasanadgureblad gadacemuli banknotebi (seb)
Kklasi 02. pirobiTi valdebulebebi
020 - pirobiTi valdebulebebi
0201 - aqceptebi da indosamentebi

0202 - micemuli garantiebi
0203 - miRebuli garantiebi
0204 - giravnobis uzrunvelyofis saxiT gacemuli aqtivebi
0205 - giravnobis uzrunuvelyofis saxiT miRebuli aqtivebi
0206 - sxva pirobiTi valdebulebebi
klasi 03. formaluri valdebulebebi
030 - formaluri valdebulebebi
0301 - aRebuli finansuri valdebulebebi

0302 - mesame mxaris mier miRebuli finansuri valdebulbebi
0303 - misaRebad mosalodneli fasiani qaRaldebi
0304 - gasayidad gankuTvnili fasiani qaRaldebi
0305 - naRd valutasTan dakavSirebuli operacebi
0306 - forvarduli savaluto operaciebi
0307 - danarCeni valdebulebebi
klasi 04. balansgarSe angariSgebis savaluto pozicia
198
040 - balansgareSe angariSgebis savaluto pozicia
0401 - balansgareSe angariSgebis savaluto poziciis

paraleluri Rirebuleba
0402 - balansgareSe angariSgebis savaluto pozicia
klasi 05. sxva valdebulebebi
050 - sxva valdebulebebi
0501 - trasatis valdebuleba bankis mimarT

0502 - klientis valdebuleba
0506 - mesame mxaris klientis valdebuleba bankis mimarT
K klasi 06. valdebulebebi bankSi Sesanaxad ganTavsebul qonebaze
060 - valdebulebebi bankSi Sesanaxad ganTavsebul qonebaze
0601 - Zvirfasi liTonebi

0602 - fasiani qaRaldebi
0603 - sxva qoneba
K klasi 07. saprocento ganakveTebis kontraqtebi
070 - saprocento ganakveTebis kontraqtebi
0701 - saprocento ganakveTebis svopebis ZiriTadi Tanxa

0702 - finansur instrumentebze dadebuli forvarduli
kontraqtebi
0703 - finansur instrumentebze dadebuli fiuCersuli
kontraqtebi
0704 - ofcionebi
K klasi 08. kontraqtebi saqonlisa da saaqcio kapitalis Sesaxeb
080 - kontraqtebi saqonelze da saaqcio kapitalze
0801 - svopebis ZiriTadi Tanxa

0802 - forvarduli kontraqtebi
0803 - fiuCersuli kontraqtebi
0804 - ofcionebi
K klasi 09. memorandumis angariSebi

090 - gaunaRdebeli dokumentebi
0901 - vadaSi gadauxdeli dokumentebi gadamxdelis

mizeziT
0902 - vadaSi gaunaRdebeli dokumentebi bankis mizeziT
0903 - gaunaRdebeli sawesdebo kapitali
199
091 - zaralSi Camowerili valebi
0911 - sesxebze miuRebeli procentebi 31.12.2000 -mde

0912 - sesxebze miuRebeli procentebi 01.01.2001-dan
0913 - zaralSi Camowerili valebi 31.12.2000-mde
0914 - zaralSi Camowerili valebi 01.01.2001-ddan
0915 - zaralSi Camowerili sxva aqtivebi
092 - sxva faseuloba da dokumentebi
0921 - gaurCeveli fuliani amanaTebi

0922 - mcirefasiani inventari
0923 - mkacri aRricxvis blankebi
0924 - speclatariis anazRaureba
(ixileT, saqrTvelos erovnuli bankis mier damtkicebuli `saqarTvelos

sabanko dawesebulebebisaTvis buRaltruli aRricxvis angariSTa gegma
da misi gamoyenebis instruqvia.” Tb: 2000)
III
200
t e s t e b i da a m o c a n e b i
Tavi 1. buRaltruli aRricxvis safuZvlebi bankebSi
1. buRaltruli angariSi – ,,banknotebi da monetebi gzaSi” – aris:

a. Aaqtiuri angariSi
b. Ppasiuri angariSi
g. Aaqtiur-pasiuri angariSi
2.Kkomerciuli bankebSi nebadarTul saqmianobas miekuTvneba:

a. saangariSsworebo operaciebi, depozitebis miReba, fulis gamoSveba
b. mimoqcevaSi fulis gamoSveba, sesxebis gacema, savaluto operaciebi
g. sesxebis aReba da gacema, depozitebis miReba da gacema, saSuamavlo
operaciebi
3. komerciuli bankis sakredito potenciali aris:

a. sxvaoba sabanko resursebsa da sakredito resursebs Soris
b. sakredito potencialisa da likvidurobis rezervis jami
g. sxvaoba mobilizebul saxsrebsa da likvidurobis rezervs
Soris
4. romeli naSTi SeiZleba eqnes aqtiur-pasiur angariSs:

a. mxolod debetis
b. mxolod kreditis
g. debetis an kreditis
5. komerciul bankebSi buRaltruli aRricxvis sagania:

a. sabanko resursebi da bankis sakredito potenciali
b. bankis resursebi, likvidurobis rezervi da sabanko operaciebi
g. bankis resursebi, dafinansebis wyaroebi da sabanko operaciebi
6. komerciuli bankis likviduri aqtivebia:
a. gacemuli moklevadiani sesxebi da depozitebi
b. moklevadiani da grZelvadiani gacemili sesxebi da depozitebi
g. vadagadacilebuli sesxebi da ZiriTadi saSualebebi
7. k/bankis balansSi valdebulebebi gaizarda 7 mln lariT, sakuTari
kapitali Semcirda 3 mln lariT.
rogor Seicvleboda bankis aqtivebi:
a. Semcirdeboda 4 mln lariT
b. gaizrdeboda 4 mln lariT
g. ar Seicvleboda
8. bankis likvidurobis ,,magiuri samkuTxedi” aris:

a. likviduroba, rentabeloba, usafrTxoeba.
b. finansuri aqtivebi, usafrTxoeba, rezervebi.
g. likviduroba, Semosavlebi, fasiani qaRaldebi.
9. komerciuli bankis balansiT, aqtivebi 200 mln. laria. maT Soris,

gacemuli sesxebia 80 mln. lari da fuladi Tanxebi 50 mln. Llari. xolo
likvidurobis savaldebulo rezervi Seadgens 70 mln. Llars.
ras udris bankis sakredito resursebi:
a. 80 mln .lari
b. 200 mln. lari
g. 150 mln. lari
201
10. bankis balansiT aqtivebis jami 110 mln. laria. Llikvidurobis

rezervi – 65 mln. lari da gacemuli sesxebi 32 mln. l
ras udris sabanko resursebi:
a. 175 mln. lari
b. 110 mln. lari
g. 45 mln. lari
amocana 1.1
qvemoT motanili informaciis safuZvelze, SeadgineT komerciuli

bankis buRaltruli balansi pirveli oqtombrisaTvis (Tanxa aTas
larebSi):
naRdi fuli 1 500

fuladi saxsrebi erovnul bankSi 14 970
gacemuli depozitebi 2 300
nayidi obligaciebi 1 760
miRebili depozitebi 4 100
gacemuli sesxebi 6 700
mimdinare angariSebi 3 400
minus: sesxebis SesaZlo danakargebis rezervi (400)
wminda sesxebi 6 300
gamoSvebuli obligaciebi 1 350
aRebuli sesxebi 1 250
misaRebi procentebi 1 390
gadasaxdeli procentebi 1 360
misaRebi dividendebi 240
saaqcio kapitali 23 280
investiciebi sawesdebi kapitalSi 3 200
saemisio kapitali 580
sarezervo kapitali 270
ZiriTadi saSualebebi da aramaterialuri aqtivebi 3 000
gaunawilebeli mogeba 30
aqtivebis gadafasebis rezervi 20
sxva aqtivebi 980
amocana 1.2
qvemoT mocemuli buRaltruli anagariSebze gamoTvaleT saboloo naSTebi:
a). brunevis meTodiT da b). mTliani jamis meTodiT.
d salaro k d miRebuli depozitebi k

naSTi: 15 000 2). 19 100 1). 20 000 naSTi: 41 000
4). 30 500 3). 22 200
1). 21 700 5). 10 000 5). 50 000 2). 38 200
3). 42 500 7). 42 000 4). 47 900
6). 51 700
amocana 1.3
komerciul bankSi, erTi Tvis ganmavlobaSi adgili hqonda Semdeg sabanko

operaciebs:
1. klientma bankSi depozitze Seitana 61 200 l
2. salarodan gacemulia sesxi 55 000 l
3. bankis mier aRebulia sesxi, romelic Cairicxa sakorespodento angariSze
_ 60 000 l
4. klientebis mier depozitze Setanilia naRdi fuli 85 000 l
202
5. salarodan Setanilia sakorespodento angariSze 50 000 l

6. naRd fulze bankma Seisyida kompiuterebi 15 000 l
7. daricxulia misaRebi procenti 10 000 l
8. daricxulia gadasaxdeli procenti 3 200 l
9. sakorespodentio angariSidan procenis dasafarad gadaricxulia 3000 l
10. daricxulia TanamSromlebis xelfasi 5 000 l
moTxovna:
1. mocemul operaciebi aRricxeT `T~angariSebSi;
2. `T~angariSebze gamoTvaleT saboloo naSTebi da SeadgineT sacdeli
balansi.
Aamocana 1.4
K mocemulia komerciuli bankis sacdeli balansi Tvis bolos:
(aTasi lari)
debetis kreditis
1. salaro 26 200
2. miRebuli depozitebi 146 200
3. gacemuli sesxebi 55 000
4. aRebuli sesxebi 60 000
5. kompiuterebi 15 000
6. moTxovna misaReb procentze 10 000
7. sakorespodento angariSi 107 000
8. saprocento xarji 3 200
9. saprocento Semosavali 10 000
10. gadasaxdeli procenti 200
11. xelfasis xarji 5 000
12. gadasaxdeli xelfasi 5 000
jami 221 400 221 400
moTxovna: warmodgenili sacdeli balanis safuZvelze moamzadeT
mogeb/zaralis angariSgeba da buRaltruli balansi Tvis bolosaTvis.
Aamocana 5
komerciuli bankis buRaltruli balansi 20 seqtembrisaTvis (mln lari):
aqtivi pasivi
fuladi Tanxebi 5 miRebuli depozitebi 6
gacemuli sesxebi 8 aRebuli sesxebi 5
fasiani qaRaldebi 2 saaqcio kapitali 7
materialuri aqtivebi 3
--------------------------------- ----------------------------------------
jami 18 jami 18
momdevno erTi kviris bolos balansis mxolos sami muxlia Secvlili.
kerZod, gacemuli sesxebis sidide gazrdilia 10 mln lariT; fuladi Tanxebi
Semcirebulia 3 mln lariT. cvlileba ganicada agreTve miRebuli depozitebis
muxlma.
moTxovna: daadgineT, rogor Seicvleboda miRebuli depozitebi.
Tavi 2. sakaso operaciebis aRricxva

1. buRaltruli angariSi: ,,savaluto pozicia” aris:
a. aqtiuri angariSi
b. pasiuri angariSi
g. aqtiur-pasiuri angariSi
203
2. buRaltruli angariSi: ,,savaluto poziciis kontrfasi”, ixsneba:

a. mxolod erovnul valutaSi
b. mxolod ucxour valutaSi
g. orive pasuxi sworia
3. aRricxeT: iuridiuli pirebis mier mimdinare angariSze 1000 laris

Setana:
debeti _ 1003 salaro
krediti _ 3611 mimdinare angariSi
4. bankomatebSi CatvirTulia 10 000 lari

debeti _ 1004 fuladi saxsrebi bankomatebSi
krediti _ 1006 banknotebi da monetebi gxaSi
5. aRricxeT: bankomatSi gagzavnilia 7000 lari

debeti – 1006 banknotebi da monetebi gzaSi
krediti – 1003 salaro
6. SeadgineT buRaltruli muxlebi Semdeg operaciaze: erovnuli bankis

mier ganadgurebulia uvargisi fulis niSnebi (banknotebi), nominaluri
RirebulebiT 10000 lari.
a). d – 3001-02 valdebuleba mimoqcevaSi gaSvebul banknotebze - 10.000 l
k – 1007 mimoqcevidan amosaRebi banknotebi da monetebi – 10.000 l
b). d – 0999
k – 0104 gasanadgureblad gadacemuli banknotebi
7. rogor aRiricxeba Semdegi sabanko operacia : 100 evro gaiyida 250

larad.
a). Dd – 1003 salaro larSi – 250 l b). d – 2116 evros pozicia 100
k – 2106 evros kontrfasi – 250 l k – 1013 evros salaro 100
8. buRaltruli angariSi `savaluto pozicia” – ixsneba:

g. oriveSi erTdroulad
9. aRricxeT: erovnuli bankis mier mimoqcevaSi gamoSvebulia 5 mln laris

banknotebi
a). d – 0999 - 5 mln l
k – 0101 banknotebi sacavSi – 5 mln l
b).Dd – 1002 erovnuli bankis salaro - 5 mln l

K k – 3001-02 mimoqcevaSi gaSvebuli banknotebi da monetebi – 5 mln l
amocana 2.1
mocemul operaciebze SeadgineT buRaltruli gatarebebi, gadaitaneT

`T~ angariSebSi da gamoTvaleT finansuri Sedegi ucxouri valutis
yidva-gayidvidan (salaros naSTi 2000 lari da miRebuli depozitebis
naSTia 2000 lari):
1. 1000 dolari Sesyidulia 1600 larad;
204
2. erTi kviris Semdeg 1000 dolari gaiyida 1650 larad;

3. asaxulia dolaris yidva-gayidvidan mirebuli finansuri Sedegi;
4. aCveneT buRaltruli balansis fragmenti.
amocana 2.2
dRis ganmavlobaSi adgili hqonda Semdeg operaciebs:
1. 800 larad Sesyidulia 500 dolari;
2. 300 dolari gaiyida 510 larad;
3. Camowerilia dolaris yidva-gayidvidan miRebuli finansuri Sedegi;
4. dRis bolos gadafasda savaluto poziciis naSTi, kursi iyo 1:1,7
moTxovna:
1. mocemuli operaciebi asaxeT angariSebSi.
2. gamoTvaleT saboloo naSTebi da gaiTvaliswineT, rom sawyisi
naSTi salaroSi iyo 2000 lari da miRebuli depozitebisa – 2000 lari;
3. SeadgineT sacdeli balansis fragmenti erovnul da ucxour
valutaSi;
4. SeadgineT krebsiTi buRaltruli balansi.
amocana 2.3
gasacvleli kursi:
Sesyidva: 1 $ = 1,6 l; 1 E = 2 $; 1 E = 3,2 l
gayidva: 1 $ = 1,7 l; 1 E = 2,2 $; 1 E = 3,74 l
sawyisi naSTEbi: salaro – 5000 l; miRebuli depozitebi – 5000 l.
adgili hqonda Semdeg operaciebs:
1. 1000 dolari Sesyidulia 1600 larad;
2. Sesyidulia 100 evro - 200 dolarad;
3. kontrfasis angariSebis urTierTgadafarva – 320 l
(1,6 * 200 $ = 320 l an 100 E * 3,2 =320 l)
4. 300 evro Sesyidulia 960 larad;
5. 200 evro gaiyida 748 larad;
6. evros savaluto poziciis naSTis gadafaseba - 216 l
(200 E * 3,74 = 748 – 532 = 216 l)
532 lari aris evros kontrfasis angariSi naSTi;
7. dolaris savaluto poziciis gadafaseba - 80 l
(800 $ * 1,7 = 1360 – 1280 = 80 l)
1280 lari aris dolaris kontrfasis naSTi.
moTxovna: 1. mocemul operaciebze SeadgineT buRaltruli muxlebi;
2.operaciebi asaxeT `T~ angariSebSi da gamoTvaleT saboloo naSTebi;
3. SeadgineT sacdeli balansi erovnul da ucxour valutaSi;
4. SeadgineT krebsiTi buRaltruli balansi
Aamocana 2.4
salaros angariSze aRricxuli erTi Tvis operaciebis Sedegebi
Semdegia:
salaro – 1003
sawyisi naSTi: ?
debetis brunava 120 000 Kkreditis brunva 130 000

Ggadasatani naSTi 50 000
205
moTxovna: ramdeni lari yofila salaros angariSis sawyisi naSTi?
amocana 2.5
kreditorebis aRrmricxvel angariSze erTi Tvis operaciebis Sedegebi Semdegia:
kreditorebi - 4501
sawyisi naSTi ?
debetis brunva 325 000
kreditis brunva 310 000
gadasatani naSTi 75 000
moTxovna: ramdenii lari iqneba kreditorebis sawyisi naSTi?
Tavi 3. bankebis saangariSsworebi operaciebis

aRricxva
1.Kkomerciuli bankebi sakorespodento angariSs xsnian:

g. erovnul da ucxour valutaSi
2. periodis bolos, klientis mimdinare angariSis zrda:

a. amcirebs bankis fulad saxsrebs
b. zrdis bankis fulad saxsrebs
g. ar cvlis bankis fulad saxsrebs
3. aRricxeT: nostro angariSze gadaricxulia 6 000 dolari

debeti _ 1703 `nostro”
4. aRricxeT: erovnuli bankidan miRebul amonawerTan Sedarebis Sedegad

aRmoCnda sxvaoba 1700 lari, k/bankis sasargeblod:
debeti _ 2502 moTxovna gaurkvevl Tanxebze
5. k/bankis savaldebulo rezervebis naSTi erovnul bankSi 20 400 lari

iyo. Mmomdevno ori kviris ganmavlobaSi k/bankis valdebulebebis
saSaulo naSTi gaizarda 12 500 lariT.
ramdeni lari iqneba savaldebulo rezervebis naSTi ori kviris
Semdeg:
a. 1 625 l
b. 21 025 l
g. 17 075 l
6. k/bankis savaldebulo rezervebis gaangariSebis dros gaiTvaliswineba:

1. fizikuri pirebis mimdinare angariSebi, sagadasaxado valdebulebebi
2. gacemuli sesxebi, finansTa saministros mimdinare angariSebi
3. valdebulebebi klientebis mimdinare angariSebiT da saCeko
wignakebis mixedviT
7. aRricxeT, fizikuri piris mier bankSi depozitze 500 laris Setana
debeti _1003 salaro
krediti _3651 miRebuli depozitebi
8. moqalaqem savaluto depozitze Semoitana 600 dolari ;

206
debeti _ 1013 salaro dolarSi

krediti _ 3661 miRebuli depozitebi
9.MaRricxeT: moqalaqem depozitidan gaitana 1500 lari, Sesabamis

dolarSi, roca gasacvleli kursi iyo 1:1,5
a). dD – 3651 miRebuli depoziti 1500 l

k – 2601 savaluto poziciis kontrfasi 1500 l
b). d – 2611 savaluto pozicia dolarSi 1000 $

k – 1013 salaro dolarSi – 1000 $
10. klientisagan depozitze miRebulia 35 000 lari, razedac banki uxdis

Tviurad 1,5% sargebels. ras udris gadasaxdeli procentis Tanxa mesame
Tves, rTuli procentis meTodiT:
a. 533 l
b. 525 l
g. 541 l
amocana 3.1
mocemulia miRebuli depozitis angariSze Canawarebi:
sawyisi naSTi 1 oqtombers 1000 l
fulis Setana 10 oqombers 500 l
fulis gatana 15 oqombers (700)
saboloo naSTi 31 oqtombers 800 l
moTxovna: ras udris Tvis bolos bankis mier gasacemi saprocento Tanxa,
Tu moZrav da uZrav nawilze 10%-ia dadgenili.
amocana 3.2
klients komerciul bankSi gaxsnili aqvs depoziti larSi, romelzec maisis
Tvis ganamvlobaSi adgili hqonda Semdeg operaciebs:
1 maisi, sawyisi naSTi 3400 l
10 maisi, fulis Setana 2500 l
18 maisi, fiulis gatana 4000 l
25 maisi, fulis Setana 2700 l
moTxovna: daadgineT anabarze gasacemi erTi Tvis procentis Tanxa, Tu
Tanxis uZrav nawilze wliurda 10% da moZrav nawilze 5% ganakveTebia.
SeadgineT buRaltruli gatareba pocentis daricxvaze.
amocana 3.3
klientma pirvel noembers bankSi gaxsna moTxovnamde anabari da Seitana 5000
lari. noembris ganmavlobaSi adgili hqonda Semdeg operaciebs:
1 noembers Setana 5000

7 noembers gaitana (3000)
15 noembers Seitana 4000
22 noembers gaitana (5000)
30 noembers Seitana 3000
10 dekembers Seitana 4000
20 dekembers gaitana (2000)
moTxovna: gamoTvaleT noemberSi da dekemberSi anabarze dasaricxi

saprocento Tanxebi, Tu moZrav nawilze, wliurad: 5% da uZrav nawilze 8%-iani
207
ganakveTebia. amasTan, klientma saprocento Tanxa mxolod dekembris bolos

gaitana. gaiTvaliswineT, rom saSemosavlo gadasaxdis ganakveTia 5%.
amocana 3.4
komerciuli bankis savaldebulo rezervebis naSTi erovnul bankSi 1
noembers iyo 24000 lari. momdevno ori kviris ganmavlobaSi valdebulebebis
saSualo naSTi 620000 lari gaxda. savaldebulo rezervis normaa 5%.
moTxovna: gamoTvaleT savaldebulo rezervebis sidide da mieciT buRaltruli
gatareba.
amocana 3.5
komerciul bankSi, mimdinare angariSze Tvis dasawyisSi iyo overdafti
89000 lari. Tvis ganmavlobaSi debetis brunvam 240000l da kreditis brunvam
430000 l Seadgina.
moTxovna: romeli naSTi eqneba mimdinare angariSs Tvis bolos.
1. arsebobs Tu ara overdraftis SesaZlebloba `finansuri lizingis”

angariSze:
a). zogjer
b). arasodes
g). yovelTvis
2. klientis mimdianre angariSze Tvis dasawyisSi iyo overdrafti 20.500

lari. Tvis ganmavlobaSi imave angariSze Cairicxa 25.000 lari.
ra iqneba klientis mimdinare angariSis naSTi Tvis bolo dRes:
a). debetis naSTi 4.500 l
b). kreditis naSTi 4.500 l
g). arcerTi pasuxi araa swori
3. aRricxeT: klientTan dadebulia SeTanxmeba faqtoringuli

momsaxurebis Sesaxeb 45.000 larze.
debeti – 0999 teqnikuri angariSi

krediti 0301 aRebuli formaluri valdebulebebi
4. aRricxeT: daricxulia misaRebi saprocento Semosavali faqtoringuli

momsaxurebidan 1200 lari
debeti – 2409 misaRebi procentebi danarCeni operaciebis mixedviT
krediti – 7032 Semosavali faqtoringuli operaciebidan
5. ZiriTadi saSualebebi gacemulia finansuri lizingiT 10 wliT, sul 50.000

laris. wliurad 15% gadasaxadiT. anuitetis diskontirebis koeficientia 5,0188
ras udris meore wlis saprocento Semosavlis Tanxa:
a. 9962 l
b. 7500 l
g. 7131 l
208
amocana 4.1
erT-erTma komerciulma bankma finansuri lizingiT gasca 80000 laris
Rirebulebis samrewvelo mowyobilobebi, xuTi wliT, wliurad 10%
saijaro ganakveTiT. xuTi wlis bolos aqtivi gadava ijaris amRebis
sakuTrebaSi.
banki yovelwliurad miiRebs Tanabar Tanxas, saijaro procentis
CaTvliT. diskontirebis koeficienti aris 3,79079
moTxovna:
SeadgineT saijaro Semosavlebis grafiki xuTi wlisaTvis.
Aamocana 4.2
4 oqtombers komercciulma bankma xelSekruleba dado, rom gaanaRdebs mis
debtorul davalianebas 240000 lars, 15 dRis vadiT. wliuri 10%-iani
sargebliT.
5 oqtombers bankma Seasrula klientTan dadebuli piroba. 15 dRis Semdeg
bankma kuTvnili Tanxa miiRo.
moTxovna: aRricxeT Sesabamisi operaciebi.

1. k/bankis balansSi gacemuli sesxebi gaizarda 17 mln lariT, xolo, aRebuli
sesxi gaizarda 12 mln lariT. rogor Seicvleboda fuladi Tanxebi ;
a. gaizrdeba 5 mln-iT
b. Semcirdeba 5 mln-iT
g. gaizrdeba 2 mln-iT
2. aRricxeT: bankma gaaforma xelSekruleba 45 000 laris sesxis gacemaze:

debeti _ 0999 teqnikuri angariSi
krediti _ aRebuli formaluri valdebulebebi
3. rogor aRiricxeba gacemuli vadagadacilebuli sesxebi:

debeti _ gacemuli vadagadacilebuli sesxebi
krediti _ gacemuli sesxebi
4. k/bankis mier gacemulia sesxebi 80 600 lari, razec Seqmnilia 20%-iani saeWvo
moTxovnebis rezervi. ras udris wminda sesxebi:
a. 64 480
b. 26 120
g. 80 600
5. 20 000 laris sesxi vadagadacilebulia 8 dRiT, Tu yovel gadacilebul

dReze dadgenilia jarima 0,5%.
ras udris dasaricxi jarimis Tanxa:
a. 900 l
b. 800 l
g. 100 l
6. aRricxeT: Camowerilia uimedo sesxebi, roca sesxebis SesaZlo danakargebis

rezervi Seadgenda 9 200 lars. faqtiurad ki uimedo aRmoCnda 10 000 laris
vadagadacilebuli sesxi:
debeti _ saeWvo sesxebis rezervi – 9200 l
debeti – zarali sesxebis SesaZo danakargebis mixedviT – 800 l
209
krediti – vadagadacilebuli sesxebi – 10.000 l
7. aRricxeT: daricxulia gacemuli sesxebidan misaRebi sa-% Semosavali 8000

l
debeti _ misaRebi procentebi – 8.000
krediti _ saprocento Semosavlebi sesxebidan – 8.000 l
8. gacemulia 2 wliani sesxi 30.000 lari, wliurad 24%-iani ganakveTiT, mTliani

Tanxis Tanabari gadaxdiT.
ras udris yovelTviurad misaRebi Tanabari Tanxa, Tu diskontirebis
koeficientia 18,9139.
b. 3700 l
c. 4500 l
g. 1586 l
9. wminda saprocento Semosavali aris:

a. sxvaoba saprocento Semosavlisa da saprocento xarjebs Soris
b. sxvaoba saprocento Semosavalsa da aqtivebis jams Soris
g. sxvaoba saprocento xarjebsa da saprocento Semosavlebs Soris
10. gacemulia sesxi 40 000 lari, 4 wliT, wliurad 20%-iani ganakveTiT.

ZiriTadi Tanxis Tanabari gadaxdiT da Sesabamisi saprocento Tanxis gadaxdis
pirobiT.
ras udris me-3 wlis bolos misaRebi saprocento Tanxa:
a. 8 000 l
b. 4 000 l
g. 6 000 l
11. gacemulia sesxi 32 000 lari, 5 wliT, wliurad 15%-iani ganakveTiT, vadis
bolos ZiriTadi Tanxis gadaxdis pirobiT.
ras udris me-2 wels misaRebi saprocento Tanxa:
a. 4 800 l
b. 2 400 l
g. 6 400 l
12. aRebuli sesxebis naSTebis zrda Tvis bolosaTvis:

a. Seamcirebs bankis fulad saxsrebs
b. gazrdis bankis fulad saxsrebs
g. ar Secvlis bankis fulad saxsrebs
amocana 5.1:
komerciulma bankma gasca sesxi 45000 lari, 3 wliT, wliurad 12%-iani
sargebliT. Semdegi pirobiT:
ZiriTadi Tanxa klientma unda gadaixados 3 wlis bolos, yovelwliurad ki
Sesabamisi procentis Tanxa.
moTxovna: SeadgineT gacemuli sesxidan misaRebi Tanxebis garafiki.
Aamocana 5.2:
K komerciulma bankma gasca sesxi 45000 lari, 3 wliT, wliurad 12%-iani
sargebliT, Semdegi pirobiT:
ZiriTadi Tanxa gadaxdili iqneba yovelwliurad Tanabrad da Sesabamisad
procenti.
moTxovna: SeadgineT sesxis dafarvis grafiki.
210
A amocana 5.3:
Kkomerciuli bankis mier gacemulia sesxi 45000 lari, 3 wliT, wliurad 12%-
iani sargebliT, mTliani Tanxis Tanabari GgadaxdiT (procentis CaTvliT).
Aanuitetis diskontirebis koeficientia – 2,40183.
moTxovna: SeadgineT sesxis dafarvis grafiki.
Aamocana 5.4:
Mmimdinare Tvis dasawyisSi, bankis aRebuli sesxis angariSze debetis brunva
341000l, kreditis brunva 510000 l da saboloo naSTi 205700 laria.
moTxovna: gamoTvaleT sawyisi naSTi.
amocana 5.5:
komerciuli banks SeZenili aqvs 200 aTasi laris nominaluri Rirebulebis
saxelmwifo obligaciebi. man gadwyvita, aiRos lombarduli krediti erovnuli
bankidan, fasiani qaRaldebis giravnobis qveS.
bolo auqcionze dafiqsirebuli saSualo Sewonili saprocento
ganakveTia 15%. fasiani qaRaldebis vadaa 2014 wlis 1 ianvari – 2016 wlis 31
dekemberi. erovnuli bankis mier dadgenili, dafarvis faqtoris koeficientia
1,10.
sesxis aRebis SeTanxmeba dadebulia 2015 wlis 1 agvistos. vada - 5 dRe.
moTxovna:
gamoTvaleT: 1. erovnuli bankis mier gasacemi Tanxis sidide;
2. gadasaxdeli procentis Tanxa.
Aamocana 5.6.
2016 wlis 1 Tebervals bankma klientze gasca sesxi Semdegi pirobiT:
sesxis ZiriTadi Tanxaa – 50000 l, erTi Tvis vadiT. ZirTadi Tanxa da procenti
ifareba vadis bolos. sargebeli wliurad, vadian sesxze – 18%,
vadagadacilebul sesxze – 24%-ia.
sasesxo valdebulebis uzrunvelyofis saxiT mesame pirisgan miRebul iqna
Tavdeboba 54000 larze.
msesxebelma ver dafara ZiriTadi Tanxa da procenti 2016 wlis 31 martamde
(CaTvliT). amave dRes bankma Tavdebobis gamcemi pirisgan miiRo am TariRisaTvis
misaRebi procentis Sesabamisi Tanxa.
moTxovna: ramdeni iqneba 0203 (miRebuli garantiebi) balansgareSe angariSze
naSTi 2016 wlis 31 martis dRis bolos (pirobiTad TveSi 30 dRea).

1. aRricxeT _ k/bankis mier obligaciebi gamoSvebulia 67 000 larad da gaiyida
70 000 larad
debeti _ 1003 salaro – 70.000 l
krediti _ 3803 gamoSvebuli obligaciebi – 70.000 l
2. k/bankis mier gamoSvebulia obligaciebi 5 wlis vadiT, nominaluri

RirebulebiT 34 000 larad, romelic gaiyida 32 000 larad
aRricxeT:
a). obligaciis gayidva:
d – fuladi saxsrebi – 32000 l
d – 3802 kontrangariS-diskonti _ 2000
k – 3803 valdebuleba gamoSvebul obligaciebze – 34000 l
b). obligaciis diskontis amortizacia (Camowera) pirveli wlis bolos.
211
d – 8101 sakuTari obligaciis diskontis xarji – 400 l

k – 3802 gamoSvebuli obligaciebis diskonti – 400 l
[ 2000 : 5 w.= 400 ]
3. aRricxeT _ k/bankma Seisyida saxelmwifo obligaciebi 60 000 larad, romlis

nominaluri Rirebuleba iyo 58 000 lari
d _ 1403 nayidi saxelmwifo Oobligaciebi – 58.000 l
d – 1405 nayidi obligaciebis premia – 2.000 l
k – 1003 salaro – 60.000 l
4. aRricxeT: saCeko depozitidan, naRd fulze ganaRdebulia klientis fuladi

Ceki 600 evro, Sesabamis eqvivalentiT larebSi, roca 1 evro = 2,2 lari
a). d _ 4515 klientis depoziti saCeko wignakebiT evroSi – 600 evro
k _ 2611 savaluto pozicia evroSi – 600 evro
b). d – 2601 savaluto poziciis kontrfasi – 1.320 l
k – 1003 salaro – 1.320 l
5. aRricxeT: aqciebi, romelic Sesyiduli iyo 10 000 larad, gaiyida

9000 larad
d – 1003 salaro 9.000
d – 8601 zarali dilinguro operaciebidan – 1000 l
k _ 1501 aqciebi 10.000 l
6. ra aris obligacia:
a. fasiani qaRaldi, romlis mflobeli iRebs saprocento Semosavals;
b. fasiani qaRaldi, romlis mflobeli eweva saqprocento xarjs;
g. fasiani qaRaldi, romelsac moaqvs dividend.
amocana 6.1
komerciuli bankis mier 230000 larad Sesyidulia 200000 laris nominaluri
Rrebulebis obligaciebi, sami wliT, wlurad 15%-iani sargebliT. vadis bolos
obligaciebs ukan Seisyidis gamomSvebi.
moTxovna: SeadgineT obligaciebidan misaRebi Tanxebis grafiki da
buRatruli gatarebebi pirvel wels.
Aamocana 6.2;
K komerciuli bankis mier 170000 larad Sesyidulia 200000 laris nominaluri
Rrebulebis obligaciebi, sami wliT, wlurad 15%-iani sargebliT. vadis bolos
obligaciebs ukan Seisyidis gamomSvebi.
moTxovna: SeadgineT obligaciebidan misaRebi Tanxebis grafiki da
buRatruli gatarebebi pirvel wels.
Aamocana 6.3:
komerciuli bankis mier gamoSvebulia 200000 l nominaluri Rirebulebis
obligaciebi, romelic gaiyida 230000 larad, sami wliT, wliurad 15%-iani
sargebliT.
moTxovna: SeadgineT fuladi Tanxebis gadinebis grafiki da buRaltruli
muxlebi mesame wels.
Aamocana 6.4:
bankis mier gamoSvebulia 500000 l nominaluri Rirebulebis obligaciebi
da gayidulia 470000 larad. sami wlis vadiT, wliurad 15%-iani sargebliT.
moTxovna:
212
1. gamoTvaleT gamoSvebuli obligaciis gayidvidan warmoqmnili

diskontis Tanxa;
2. gamoTvaleT mTliani gadasaxdeli procentis Tanxa sami wlis
ganmavlobaSi. gaakeTeTeT SedarebiTi analizi.
Aamocana 6.5:
komerciulma bankma iyida aqciebi dilingiuri operaciebisaTvis 100000 larad.
nominaluri Rirebulebaa 110000 lari. Oori wlis Semdeg aqciis gamomSvebi ukan
daibrunebs mas nominaluri RirebulebiT.
moTxovna: gaxseniT nayidi aqciebis angariSi da aRricxeT masze aqciebis
yidva-gayidvasTan dakavSirebuli operaciebi.
Tavi 7. operaciebis aRricxva ucxour valutaSi
testebi
1. aRricxeT: klientma bankSi gaxsna depoziti dolarSi da Semoitana

12.600 lari, roca 1 dol = 1,5 l
a). d – 1003 salaro larSi – 12.600 l
k – 2601 dolaris kontrfasi – 12.600 l
b). d – 2611 savaluto pozicia dolarSi – 8.400 $
k – 3661 miRebuli depozitebi ucxour valutaSi – 8.400 $
2. ucxour valutaSi misaRebi saprocento Semosavlebis buRaltrul

angariSebze Semosavlebi aRiricxeba:
b. Uucxour valutaSi
c. Eerovnul valutaSi
g. mxolod evroSi
3. saRvargareTis kompaniidan nayidi aqciebis nominaluri Rirebulebaa
40.000 dolari. aqciis gamomSvebma gamoacxada 8-% dividendi.
aRricxeT misaRebi dividendis daricxva, roca 1:1,5:
40.000-is 8% = 3.200 dolari * 1,5 = 4800 l
a). d – 2471 misaRebi dividendi dolarSi – 3.200 $

k – 2611 savaluto pozicia dolarSi – 3.200 $
b). d – 2601 dolaris kontrfasi – 4.800 l
k – 6512 Semosavali investiciebidan ucxour valutaSi – 4.800 l
4.aRricxeT: gamoSvebulia aqciebi, romlis nominaluri Rirebulebaa 50.000

lari da romelic Sesyidulia ucxoeli investorebis mier 31.250
dolarad.
a). Dd – salaro dolarSi – 31.250 $
Kk – 2611 savaluto pozoca dolarSi – 31.250 $
b). d – 2601 daolaris kontrfasi – 50.000 l
k – 5002 saaqcio kapitali Cveulebriv aqciebSi – 50.000 l
5.aRricxeT: komerciuli bankis mier Sesyidulia ucxouri kompaniis

aqciebi 29.000 dolaris nominaluri RirebulebiT da Sesyidva moxda 30.000
dolarad. 1:1,
a). d – 2011 investiciebi ucxour valutaSi 30.000 $
k – 1062 sakorespodento angariSi ucx. valutaSi – 30.000 $
b). d – 2611 dolaris savaluto pozicia – 1.000 $
k – 2011 investiciebi ucxour valutaSi – 1.000 $
213
g) d – 8911 zarali aqciebTan dakavSirebiT ucx. valutaSi – 1500 l

k – 2601 – dolaris kontrfasi – 1.500 l
6. aRricxeT: klientma, romelsac saCeko depoziti gaxsnili aqvs larSi,

gaitana CekiT naRdi fuli 800 dolari, roca 1 dol = 1,6 l
a). debeti _ 2611 savaluto pozicia dolarSi – 800 $
krediti _ 1013 salaro dolarSi – 800 $
b). debeti – 4505 depozitebi Cekis wignakebis mixedviT – 1.320 l
krediti – 2601 dolaris kontrfasi - 1.320 l
7. bankis mier Sesyidulia 40000 laris nominaluri Rirebulebis aT
wliani obligacia – 43000 larad da wliurad iRebs 12% Semosavals,
martivi procentis meTodiT.
ras udris bankis wliuri saprocento Semosavali:
a. 5 160 l
b. 4 800 l
g. 3 000 l
amocana 7.1
erT-erTi bankis mier, ucxouri komerciuli bankidan aRebulia

samwliani sesxi 45000 dolari, wliurad 10%-iani ganakveTiT. sami wlis
bolos ZiriTadi sesxis dafarvis pirobiT.
MmoTxovna: aRricxeT pirveli wlis operaciebi
amocana 7.2
komerciulma bankma ararezident bankze gaasesxa 20000 dolari, vadis
bolos sesxis dabrunebis pirobiT. roca gasacvleli kursi iyo 1:1,5.
wliurad 10%-iani ganakveTiT
moTxovna: aRricxeT mesame wlis operaciebi.
amocana 7.3.
moqalaqem, komerciul bankSi 2016 wlis 5 agvistos, gaxsna depoziti
dolarSi da Seitana 5000 lari, roca 1 dolari 1.6 lars udrida.
sami Tvis Semdeg, imave depozitidan, gaitana 1000 dolari.
moTxovna: aRricxeT mocemuli operaciebi depozitis gaxsnisa da
Tanxis gatanis dros.
Aamocana 7.4:
bankis mier gamoSvebulia 5 wliani obligaciebi, romlis nominaluri
Rirebuleba iyo 150000 lari, wliurad 10%-iani sargebliT, gaiyida 120000
dolarad.
moTxovna: aRricxeT obligaciebis gayidvisa da gadasaxdeli
procentis daricxvis operaciebi pirvel wels.
214
Tavi 8. komerciuli bankebis Semosavlebisa

da xarjebis aRricxva
1. SesaZlebelia Tu ara overdrafti `Semosavlebis” aRmricxvel buRaltrul
angariSebze:
a. zogjer
b. diax
g. arasodes
2. aRricxeT: daricxulia miRebul depozitebze gasacemi %-is Tanxa 7 900 lari

d _ 8351 procentuli xarjebi depozitebis mixedviT – 7.900 l
k _ 4405 gadasaxdeli procentebi – 7.900 l
3. gacemulia sesxi 4 TviT, 45 800 lari, wliurad 24 %-iani ganakveTiT da

mTliani Tanxis yovelTviurad Tanabari gadaxdiT, procentis CaTvliT.
ras udris meore TveSi misaRebi saprocento Semosavali, Tu diskontirebis
koeficienti aris 3,80773:
a. 520 l
b. 916 l
g. 694 l
4. bankis mier gacemulia eqvs Tviani sesxi 20000 lari, wliurad 18%-iani
ganakveTiT. ras udris bankis mier, eqvs TveSi masaRebi mTliani saprocento
Semosavali, rTuli procentis meTodiT, Tu diskontirebis koeficientia 5,7;
a. 1 054 l
b. 2 100 l
g. 1 800 l
5. klientma bankSi 5 marts gaxsna vadiani depoziti 34000 larze, romelzec

banki yovelTviurad aricxavs sargebels, wliuri 12% safuZvelze, rTuli
procentis meTodiT.
ras udris aprilis TveSi depozitze gasacemi procentis Tanxa:
a. 235
b. 338 l
g. 343 l
6. rogor aRiricxeba gacemul sesxze dakavebuli dazRveva - 500 lari
D d – 1003 salaro - 500 l
k – 4501 kreditorebi – 500 l
7. aRricxeT: dakavebulia sakomisio momsaxurebisaTvis mimdinare angariSze 1000

lari
Dd – mimdinare angariSebi – 1000 l
Kk – sakomisio Semosavlebi – 1000 l
8. daxureT sakomisio xarjebis angariSi:

d _ 5501 mogeba/zarali
k _ 80-96 klasebis xarjebis aRmricxveli angariSebi
9. daxureT sakomisio Semosavlebis buRaltruli angariSi:

d _ 60-76 klasis Semosavlis aRmricxveli angariSebi
k _ 5501 mogeba/zarali
10. aRricxeT: ucxour valutaSi gacemul sesxze daricxulia misaRebi procenti

2.000 dolari, gasacvleli kursia 1:1,6
215
a). d – 2415 misaRebi procentebi gacemuli sesxebidan – 2.000 $

k – 2611 savaluto pozicia dolarSi – 2.000 $
b). d – 2601 dolaris kontrfasi – 3.200 l
k – 6312 saprocento Semosavali ucxour valutaSi – 3.200 l
amocana 8.1.
damasrulebeli gatarebebi
qvemoT mocemuli operaciebi aRricxeT `T~angariSebSi da daxureT

droebiTi angariSebi:
1. daricxulia misaRebi procenti 67000 l;
2. daricxulia gadasaxdeli procentebi 35900 lari;
3. daricxulia misaRebi sakomisio faqtoringuli momsaxurebisaTvis –
3400 l
4. daricxulia bankis personalis xelfasi – 15700 l
5. miRebulia mogeba savaluto kursTa Soris sxvaobidan – 7800 l
6. daxurulia Semosavlebis aRmricxveli angariSebi;
7. daxurulia xarjebis aRmricxveli angariSebi
8. daricxulia mogebis gadasaxadi – 4000 l
9. daxurulia mogeb/zaralis angariSi
10. ras udris wminda mogeba.
Aamocana 8.2:
Bbankis mimdinare wlis Semosavlebma 45200 aT.l da xarjebma – 36500
aT.l Seadgina. Mmogebis gadasaxadi aris 1305 aT.l, dividendebze
gamoyofilia wminda mogebis 75%, xolo bankis ganviTarebis
rezervisaTvis 10%.
moTxovna: gamoTavleT bankis gaunawilebeli mogebis moculoba
wlis bolos.
Aamocana 8.3:
mimdinare wels bankSi daricxuli wliuri Semosavali sul aris 700000
l. 31 dekembris mdgomareobiT myidvelebisagan sul miRebulia 580000 l.
misaRebi darCa 120000 l.
moTxovna: aRwreT, finansur angariSgebaSi rogor iqneba wardgenili
mocemuli ricxviTi maCveneblebi.
216

1.aRricxeT: Sesyidulia Senoba Semdegi ganaRdebis pirobiT – 65.000
larad
Dd – 2902 Senobebi – 65.000 l
Kk – 4501 kreditorebi – 65.000 l
2.UaRricxeT: ucxouri firmidan Sesyidulia kompiuterebi Semdgomi
ganaRdebis pirobiT 5.000 evrod. Gasacvlelia kursi 1:2.
a). d – 2903 kompiuterebi – 10.000 l
k – 2601 evros kontrfasi – 10.000 l
b). d – 2611 savaluto pozicia evroSi – 5.000 evro
k – 4511 kreditorebi ucxour valutaSi – 5.000 evro
3. aRricxeT: daricxulia Senobis cveTa, sabalanso Rirebulebis 5%.

Senobis SeZenis TviTRirebuleba aris 2 mln l da dagrovili cveTa – 0,3
mln l.
dD – 9302 Senobebis cveTis xarji – 0,085 mln l
k – 4902 Senobebis dagrovili cveTa – 0,085 mln l
4. aRricxeT: kreditiT Sesyidulia sakoleqcio nivTebi ucxoeTidan 25.000

dolarad, roca gasacvleli kursi iyo 1:1,5
a). d – 2521 sakoleqcio sagnebi – 37.500 l

k – 2601 dolaris kontrfasi – 37.500 l
b). d – 2611 savalut pozicia dolarSi – 25.000 $
k – 4511 kreditorebi ucxour valutaSi – 25.000 $
5. aRricxeT: daricxulia TanamSromelTa xelfasi – 65.800 lari

Dd – 9201 xelfasis xarji – 65.800 l
Kk – 4501 kreditorebi – 65.800 l
6.aRricxeT: dakavebulia saSemosavlo gadasaxadi xelfasidan 12.000 l
Dd – 4501 kreditorebi – 12.000 l
k – 4553 gadasaxdeli saSemosavlo gadasaxadi – 12.000 l
7. aRricxeT: TanamSromelTa kuTvnili xelfasebi Caricxulia sabaraTe

angariSebze 51.000 lari
Dd – 4501 kreditorebi – 51.000 l
Kk – 4506 depozitebi sabanko baraTebis mixedviT – 51.000 l
Aamocana 9.1
mogebis gadasaxadis aRricxva
mocemulia, erT-erTi komerciuli bankis oTxi wlis informacia saaRricxvo
da sagadasaxado mogebis maCveneblebis Sesaxeb:
wlebi saaRricxvo mogeba sagadasaxado mogeba

lari lari
I 20 000 19 000
II 18 000 19 600
III 22 600 20 000
IV 24 200 25 000
moTxovna: aRricxeT mogebis gadasaxadebi TiToeuli wlisaTvis.. mocemul
periodSi, Tu mogebis gadasaxadi 15%-ia.
217
amocana 2:
komerciulma bankma samSeneblo kompanias SeukveTa filialis Senobis aSeneba
2,5 mln larad. avansad gadauricxa mas kontraqtis Rirebulebis 30%. erTi
wlis Semdeg bankma Caibara aSenebuli Senoba da samSeneblo organizaciasTan
ganaxorciela saboloo angariSsworeba.
moTxovna: aRricxeT saTanado operaciebi.
amocana 3:
komerciulma bankma adre 120000 larad nayidi aveji, oTxi wlis Semdeg 60000
larad gayida. cveTa yovelwliurad ericxeboda 20% sabalanso Rirebulebidan.
moTxovna: gamoTvaleT avejis sabalanso Rirebuleba oTxi wlis bolos, da
daadgineT avejis gayidvidan miRebuli finansuri Sedegi.

1. sxva kompaniis aqciebis Sesyidva, komerciuli bankis sakuTar kapitals:
a. cvlis
b. zrdis
g. ar cvlis
2. sakuTari aqciebis ukan gamosyidva, komerciuli bankis sakuTar capitals:

a. zrdis
b. amcirebs
g. ar cvlis
3. mimdinare Tvis ganmavlobaSi komerciuli bankis mier gamoSvebuli da

gayidul iqna 30.000 laris nominaluri Rirebulebis aqciebi. imave TveSi, bankma
iyida sxva kompaniis aqcieb, nominaluri RirebulebiT 12.500 laris.
rogor Seicvleba bankis sakuTari kapitali:
a. gaizrdeba 17.500 lariT
b. Semcirdeba 12.500 lariT
g. gaizrdeba 30.000 lariT
4. arsebobs Tu ara overdraftis SesaZlebloba `saemisio kapitalis”

aRmricxvel buRaltrul angariSze:
a. diax, roca arsebobs SeTanxmeba investorTan
b. arasodes
g. orive pasuxi sworia
5 romeli Tvlasazrisia swori:

a. savaldebulo rezervebi erovnul bankSi, iqmneba komerciuli
bankis mogebidan;
b. saemisio kapitali warmoadgens valdebulebas;
g. riskisaTvis rezervi iqmneba bankis mogebidan.
6. k/bankis balansiT, saaqcio kapitali 45 000 da rezervebi 15 000 lars
Seadgens. Ggaunawilebeli mogeba sakuTari kapitalis 15%-ia
ras udris gaunawilebeli mogeba :
a. 10 588 l
b. 11 282 l
g. 20 082 l
218
amocana 10.1:
2015 wlis mdgomareobiT, aqciebis gamoSvebis Sesaxeb arsebobs Semdegi

informacia: cali
1 ianvari, - mimoqcevaSi myofi aqciebi _ 19 000
1 maisi - ukan gamosyiduli aqciebi _ (5000)
1 oqtomberi - mimoqcevaSi gaSveba _ 20 000
1 dekemberi - ukan gamosyiduli aqciebi _ (7000)
moTxovna: 1). gamoTvaleT mimoqcevaSi myofi aqciebis raodenoba wlis bolos;
2). gamoTvaleT aqciebis saSualo Sewonili raodenoba.
Aamocana 10.2:
Kkomerciuli bankis wliuri wminda mogebaa 94600 l. privilegirebul
aqciebis dividends miekuTvna 20000 l. Cveulebrivi aqciebis dividendze gamoiyo
50000 l. Cveulebrivi aqciebis saSuao Sewonili ricxvia 15400 cali.
moTxovna: gamoTvaleT sabaziso Semosavali 1 Cveulebriv aqciaze da
dividendi erT Cveulebriv aqciaze.
Aamocan 10.3:
komerciuli bankis aqcionerTa flobili mogebaa 680000 lari.
prvilegirebuli aqciis dividendebs 50000 lari miekuTvna. Cveulebrivi aqciebis
saSualo Sewonili raodenoba 65000 calia.
banks agreTve gaaCnia 7000 cali konvertirebadi obligacia, romelic
TiToeuli icvleba 5 Cveulebriv aqciaze. obligaciebis saSualo wliuri
saprocento Semosavalia 5000 lari, romlis gadasaxadia 400 lari.
moTxovna: gamoTvaleT,
1. gazavebis efeqtis mqone Cveulebrivi aqciebis ricxvi;
2. Sesworebuli mogeba
3. sabaziso da gazavebuli Semosavali erT aqciaze.
Tavi 11. finansuri angariSgeba
1. romeli Tvalsazrisia swori:

a. bankis finansuri angariSgebis informacia unda iyos
obieqturi, magram araarsebiTi
b.Bbankebis finansuri angariSgeba gamoiyeneba mxolod Sida
moxmarebisaTvis
g. bankebis finansuri angariSgeba mzaddeba sxvadasxva
miznebisaTvis
2. mogeba/zaralis angariSgebis momzadeba xdeba:

a. sakaso principiT
b. daricxvis principiT
g. TviTRirebulebis principiT
3. fuladi nakadebis angariSgeba mzaddeba:

a. sakaso principiT
b. daricxvis principiT
g. realuri Rirebulebis principiT
4. buRaltrul balansSi mocemulia:

Aa. kapitalis fizikuri SenarCunebis koncefcia
219
b. kapitalis finansuri SenarCunebis koncefcia

g. orive erTdroulad
5. bankis buRaltruli balansiT, mimdinare valdebulebebi 60 mln laria.
fuladi saxsrebi _ 15.6 mln lars da gacemuli sesxebi – 28.9 mln lars
Seadgens.
ras udris bankis absoluturi likvidurobis koeficienti, procentulad:
a. 48 %
b. 26 %
g. 35 %
6. k/bankis balansiT, aqtivebis jami aris 280 mln lari, xolo wliuri
dasabegri mogebaa 45 mln lari da saprocento Semosavali 120 mln lari.
ras udris aqtivebis momgebianoba:
1. 16% 2. 43% 3. 25%
Aamocana 11.1:
Bbank respublikis 2014_15 wlebis wliuri buRaltruli balansis informacia

aqtivebis Sesaxeb Semdegia (wyaro: https://www.br.ge/ge/chven-shesaxeb/pinansuri-
monatsemebi/tsliuri-angarishi):
(mln l)
Aaqtivis muxlebi 2014 2015
4. fuli da fulis ekvivalentebi 100,5 178,7
5. savaldebulo rezervebi erovnul bankSi 57,7 79,3
6. moTxovnebi bankebis mimarT 5,2 6,7
7. klientebze gacemuli sesxebi 875,0 1184,1
8. gasayidad arsebuli investiciebi 0,1 3,0
9. sainvesticio fasiani qaRaladebi 83,5 113,3
10. ZiriTadi saSualebebi 54,0 58,6
11. sainvesticio qoneba 6,7 22,1
12. sxva aqtivebi 27,0 15,4
-------------------------------------------------- ------------- -----------
jami 1209.7 1661,2
moTxona:
moamzadeT aqtivebis struqturuli cxrili da gaakeTeT Sesabamisi
daskvnebi.
Aamocana 11.2
Bbank respublikis wliuri finansuri angariSgebis zogierTi mTavari
maCveneblebis Sesaxeb arsebobs Semdegi informacia:
Bbank respublikis zogierTi maCvenebeli 2011-2015 wlebSi

(mln larebSi)
maCveneblebi 2011 2012 2013 2014 2015
1. fuladi saxsrebi 141,6 141,3 175,6 100,5 178,7
2. klientebze gacemuli sesxebi 408,2 517,5 675,2 875,0 1184,1
3. klient-gan miRebuli depozitebi 337,6 431,3 514,2 618,2 729,3
4. sul valdebulebebi 607,3 666,8 909,5 1007,5 1404,2
5. sul aqtivebi 702,4 806,3 1076,7 1209,8 1661,2
6. saaqcio kapitali 57,0 76,0 76,0 76,0 76,0
7. wliuri mogeba dabegvramde (31,4) 22,2 32,3 41,8 56,3
8. wminda mogeba (31,4) 19,3 27,7 33,6 48,8
220
moTxovna: 1. SeadgineT dinamikis cxrili da aCveneT CamoTvlili maCveneblebis

dinamika procentulad 2011 welTan SedarebiT.
2. gamoTvaleT sakuTari kapitalis sidide TiToeul wels.
wyaro: https://www.br.ge/ge/chven-shesaxeb/pinansuri-monatsemebi/tsliuri-angarishi
amocana 11.3:
meore amocanaSi mocemuli informaciis safuZvelze gamoTvaleT Semdegi

xarisxobrivi maCveneblebi yvela mocemuli wlisaTvis:
1. aqtivebis ukugeba (momgebianoba);
2. saaqcio kapitalis ukugeba
3. valdebulebebis koncentraciis koeficienti
4. sakuTari kapitalis koncentraciis koeficienti
gaakeTeT daskvna.
III. pasuxebi
Tavi 1. bankebis buRaltruli aRricxvis safuZvlebi

testis #: 1 2 3 4 5 6 7 8 9 10
pasuxi: a g g g g a b a a b
pasuxi, amocana 1.1:

buRaltruli balansi
1 oqtombrisaTvis
I. valdebulebebi
naRdi fuli salaroSi 1 500
fuladi saxsrebi erovn. bankSi 14 970 miRebeli depozitebi 4 100
gacemuli depozitebi 2 300 mimdnare angariSebi 3 400
gacemuli sesxebi 6 700 gamoSvebuli obligaciebi 1 350
(sesxis SesaZlo danak. rezervi) (400) aRebuli sesxebi 1 250
------------------------- --------- gadasaxdeli procentebi 1 360
wminda sesxi 6 300 --------------------------------- ----------
nayidi obligaciebi 1 760 jami 11 460
misaRebi procentebi 1 390 II. sakuTari kapitali
misaRebi dividendebi 240
investiciebi sawesdebo kapitalSi 3 200 saaqcio kapitali 23 280
ZiriTadi saSualebebi da aramate- saemisio kapitali 580
rialuri aqtivebi 3 000 sarezervo kapitali 270
sxva aqtivebi 980 gaunawilebeli mogeba 30
------------------------------- -------- aqtivebis gadafasebis rez-
sul 35 640 ervi 20
-------------------------------- -----------
jami 24 180
-------------------------------- -----------
sul 35 640
221
Ppasuxi,Aamocana 1.2:
naSTebis gamoTvla brunvis meTodiT
d salaro k d miRebuli depozitebi k

naSTi: 15 000 2). 19 100 1). 20 000 naSTi: 41 000
---------------------- 4). 30 500 3). 22 200 ----------------------
1). 21 700 5). 10 000 5). 50 000 2). 38 200
3). 42 500 7). 42 000 ------------------- 4). 47 900
6). 51 700 brunva: 92 200 --------------------
--------------------- ---------------- brunva: 86 100
brunva: 115 900 brunva: 101 600 --------------------
-------------------- naSTi: 34 900
naSTi: 29 300
[(15000+115900) – 101600]
naSTebis gamoTvla mTliani jamis meTodiT
salaro k d miRebuli depozitebi k

naSTi: 15 000 2). 19 100 1). 20 000 naSTi: 41 000
---------------------- 4). 30 500 3). 22 200 ----------------------
1). 21 700 5). 10 000 5). 50 000 2). 38 200
3). 42 500 7). 42 000 gadasatani 4). 47 900
6). 51 700 gadas. naSTi 34 900
naSTi 29 300 ----------------------------------------------
---------------------------------------------- 127 100 127 100
130 900 130 900 ------------------------------------------------------
----------------------------------------------
(gadasatani naSTi = 130900 – 101600 = 29300 l; gadasatani naSTi=127100-86100=34900l.)
pasuxi, amocana 1.3
komerciul bankis erTi Tvis operaciebis asaxva `T~ angariSebSi:
d miRebuli depozitebi k d gacemulisesxebi k d aRebuli sesxebi k
1). 61 200 2). 55 000 3). 60 000

4). 85 000 ------------- -------------
---------------- n: 55 000 n: 60 000
n: 146 200
d salaro k sakorespodenti angariSi d kompiuterebi
k
1). 61 200 2).. 55 000 3). 60 000 9). 3 000 6). 15 000
4). 85 000 5). 50 000 5). 50 000 --------------
6). 15 000 -------------------------------------- n: 15 000
------------------------------------------- br: 110 000 br: 3 000
br: 146 200 br: 120 000 ----------------
-------------------- n: 107 000
n: 26 200
d misaRebi procenti k gadasaxdeli procenti saprocento Semosavali
7).10 000 9).3 000 8).3 200 7). 10 000

----------------- ---------------------------------------- --------------------
n: 10 000 br: 3 000 br: 3 200 n: 10 000
-----------------
n: 200
222
d saprocento xarji k d xelfasis xarji k d gasacemi xelfasi k
8). 3 200 10). 5 000 10). 5 000

---------------- ------------- -----------
N: 3 200 n: 5 000 n: 5 000
sacdeli balansi
(aTasi lari)
debetis kreditis
1. salaro 26 200
2. miRebuli depozitebi 146 200
3. gacemuli sesxebi 55 000
4. aRebuli sesxebi 60 000
5. kompiuterebi 15 000
6. moTxovna misaReb procentze 10 000
7. sakorespodento angariSi 107 000
8. saprocento xarji 3 200
9. saprocento Semosavali 10 000
10. gadasaxdeli procenti 200
11. xelfasis xarji 5 000
12. gadasaxdeli xelfasi 5 000
jami 221 400 221 400
pasuxi,Aamocana 1.4
mogeba/zaralis angariSgeba (aT.l)
saprocento Semosavali . . . . . . 10 000

saprocento xarji . . . . . . . . (3 200)
------------------------- ----------------
wminda saprocento Semosavali . . 6 800
xelfasis xarji . . . . . . . (5000)
------------------------ ----------------
Mmogeba . . . . . . . . 1 800
buRaltruli balansi Tvis bolos

(aTasi lari)
aqtivebi I.valdebulebebi
1. salaro 26 200 1.aRebuli sesxebi 60 000
2. sakorespodento angariSi 107 000 2. miRebuli depozitebi 146 000
3. gacemuli sesxebi 55 000 3. gadasaxdeli procentebi 200
3. misaRebi procentebi 10 000 4. gadasaxdeli xelfasi 5 000
4. kompiuterebi 15 000 ----------------------------- --------
Jami 211 400
II.sakuTari kapitali
--------------------------------- ----------- 1. gaunawilebeli mogeba 1 800

sul 213 200 ---------------------------------- ---------
jami 1 800
---------------------------------- ----------
sul 213 200
Ppasuxi, amocana 1.5

aqtivSi jamuri cvlileba = 10 – 3 = + 7 mln l
vinaidan aqtivisa da pasivis toloba arasodes irRveva, maSasadame, pasivSi
depoztiebis muxli gaizrdeboda 7 ml lariT.
223
Tavi 2. bankebis sakaso operaciebis aRricxva

testis #: 1 2 8
pasuxi: g a b

buRaltruli muxlebi iqneba Semdegi:
1. a). d – 1013 dolaris salaro 1000 $
k – 2611 dolaris savaluto pozicia - 1000 $
b). d – 2601 dolaris kontrfasi - 1600 l
k – 1003 salari larSi - 1600 l
2. a). d – 1003 laris salaro _ 1650 l
k – 2601 dolaris kontrfasi – 1650 l
b). d – 2611 dolaris savaluto pozica – 1000 $
k – 1013 salaro dolarSi - 1000 $
mogeba dolaris yidva-gayidvidan = 50 l

motanili operaciebi aRricxeT `T “ angariSebSi, gamoTvaleT saboloo
naSTebi, ris Sedegadac unda miiRoT Semdegi suraTi:
sacdeli balansi
naSTebi larSi naSTi ucxour valutaSi
angariSebis dasaxeleba debeti krediti debeti krediti
1. salaro 1 700 - 200 -
2. miReebuli depozitebi - 2 000 - -
3. dolaris savaluto pozicia - - - 200
4. dolaris kontrfasi 340 - - -
5. Semosavali ucx. valutis
Yyidva-gayidvidan - 30 - -
6. Semosavali gadafasebidan - 20 - -
-------------------------------- ---------- --------- --------------- -------------
jami 2 050 2 050 200 200
(gadafaseba: dolaris savaluto poziciis naSTi 200 $ * 0,1 = 20 l)

krebsiT balansSi, yovelTvis erTmaneTs gadafaravs savaluto poziciisa da
kontrfasis angariSebis naSTebi.
krebsiTi balansi (fragmenti)

aqtivi
naRdi fuli 2050
(1710+200*1,7)
------------------ ----------
jami 2050
pasivi
miRebuli depozitebi 2000
mogeba 50
--------------------- ----------
jami 2050
224
buRaltruli gatarebebi:
1. a). d – dolaris salaro 1000 $

k – dolaris savaluto pozicia - 1000 $
b). d – dolaris kontrfasi – 1600 l
k – salaro larSi - 1600 l
2. a). d – salaro evroSi – 100 E
k – evros savaluto pozicia – 100 E
b). d – dolaris savaluto pozicia – 200 $
k – dolaris salaro – 200 $
3. d – evros kontrfasi – 320 l
k – dolaris kontrfasi – 320 l
4. a). d – evros salaro – 300 E
k – evros savaluto pozicia – 300 E
b). d – evros kontrfasi – 960 l
k – salaro larSi – 960 l
5. a). d – salaro larSi – 748 l
k – evros kontrfasi – 748 l
b). d – evros savaluto pozicia 200 E
k – evros slaro – 200 E
6. d – evros kontrfasi – 216 l
k – mogeba savaluto poziciis gadafasebidan – 216 l
7. d – dolaris kontrfasi – 80 l
k – mogeba sav. poziciis gadafasebidan – 80 l
Sedgenili buRaltruli muxlebi gadaitaneT mTavari sabuRaltro wignis

angariSebSi (anu `T~ angariSebSi) da sabolood, sacdeli balansi miiRebs
Semdeg saxes:
sacdeli balansi
lari ucx. valuta
d k d k
salaro 3188 - 1000 -
miRebuli depozitebi - 5000 - -
dolaris savaluto pozicia - - - 800
evros savaluto pozicia - - - 200
dolaris kontrfasi 1360 - - -
evros kontrfasi 748 - - -
Semosavali gadafasebidan - 296 - -
---------------- --------- ---------- -------- ---------
jami 5296 5296 1000 1000
krebsiTi buRaltruli balansi

aqtivi
naRdi fuli 5296 l
(3188+800*1,7+200*3,74)
------------------------------ ------------
jami 5296
pasivi
miRebuli depozitebi 5000
mogeba ucx. savaluto
operaciebidan 296
-------------------- ---------
jami 5296
225

salaro – 1003
sawyisi naSTi: ?
debetis brunava 120 000 Kkreditis brunva 130 000

Ggadasatani naSTi 50 000
sawyisi naSTis povna SeiZleba Semdegi tolobis safuZvelZe:
debetis sawyisi naSTi + debetis brunva = kreditis brunva + gadasatani naSTi
X + 120000 = 130000 + 50000; aqedan, X =180000 – 120000 = 60000 l
(gaxsovdeT, gadasatani naSTi igive saboloo naSTia)
Ppasuxi, amocana 2.5:

kreditorebi - 4501
sawyisi naSTi ?
debetis brunva 325 000
kreditis brunva 310 000
gadasatani naSTi 75 000
kreditorebis aRmricxveli angariSi pasiuri angariSia da mas naSTi kreditSi aqvs.

Ppasiur angariSebze daculi unda iyos Semdegi toloba:
kreditis sawyisi naSTi + kreditis brunva = debetis brunva + gadasatani naSTi
amdenad, X + 310000 = 325000 + 75000; aqedan, X = 400000 - 310000 = 90000 l
Tavi 3. bankebis saangariSsworebo operaciebis

aRricxva
testis # 1 2 5 6 10
pasuxi: g b b g g

davuSvaT ar gamovyaviT uZravi da moZravi nawili:
1000 * 10% * 31/365 = 8,49
500 * 10% * 22/365 = 3,01
(700) * 10% * 17/365 = (3,26)
-------
8,24
igive magaliTze gaangariSebebi vaCvenoT uZravi da moZravi Tanxebis cal-
calke gamoyofiT:
naSTi
1 oqtomberi - 1 000
10 oqtomberi, Setana 500 1 500
15 oqtomberi, gatana (700) 800
31 oqtomberi, naSTi 800
A1. amoxsna naSTebis yoveli cvlilebis mixedviT:

roca ar gamoiyofa uZravi da moZravi nawili. maSin gamoTvlebi Catardeba
Semdegnairad:
1000 *10% * 9/365 + 1500 *10% * 5/365 + 800 *10% * 17/365 =
226
= 100 * 0,02466 + 150 * 0,0137 + 80 * 0,04658 = 2,47 + 2,05 + 3,72 = 8,24 l
1. amoxsna uZaravi da moZravi nawilebis mixedviT cal-calke:

uZravi nawili aris umciresi naSTi:
800 * 10% * 31/365 = 80 * 0,08493 = 6,79 l
moZravi nawilis mixedviT:
(1000-800) * 10% * 31/365 + 500 * 10% * 22/365 – 700 * 10% * 17/365 =
= 20 * 0,08493 + 50 * 0,06027 – 70 * 0,04658 =
= 1,7 + 3,01 – 3,26 = 1,45
sul = 6,79 + 1,45 = 8,24 l.
maSasadame, roca saprocenti ganakveTebi saerToa, maSin orive midgomiT
gamoTvlili saprocenti Tanxebi tolia. magram, rogorc wesi, anabarze
arsebuli Tanxebis uZrav nawilze saprocento ganakveTi ufro maRalia.
pasuxi amocana 3.2. naSTi (l)

1 maisi, sawyisi naSTi - 3 400
10 maisi, fulis Setana 2500 5 900
18 maisi, fulis gatana (4000) 1 000
25 maisi, fulis Setana 2700 3 700
31 maisi, naSTi - 3 700
Pprocentis Tanxa uZrav nawilze = 1000 * 10% * 31/365 = 100 * 0,08493 = 8,49 l
procentis Tanxa moZrav nawilze =

= (3400 – 1000) * 5% * 31/365 + 2500 * 5% * 22/365 – 4000 * 5% * 14/365 + 2700 * 5% *
7/365 =
= 120 * 0,08493 + 125 * 0,06027 – 200 * 0,03836 + 135 * 0,01918 =
= 10,19 + 7,53 – 7,67 + 2,60 = 12,65 l
sul erTi Tvis procentis Tanxa = 8,49 + 12,65 = 21,14 l
debeti – saprocento xarji 21,14 l

krediti – gadasaxadeli procenti 21,14 l
noemberi
sawyisi naSTi 5000
gaitana 7.11 (3000)
naSTi 2000
Seitana 15.11 4000
naSTi 6000
gaitana 22.11 (5000)
naSTi 1000
Seitana 30.11 3000
saboloo naSTi 4000
uZravi nawilis sargebeli:

1000 * 8% * 30/365 = 6,58 l
moZravi nawilis sargebeli:
(5000 _ 1000) * 5% * 30/365 _ (3000 * 5% * 24/365) + (4000 * 5% * 16/365) –
_ (5000 * 5% * 9/365) + (3000 * 5% * 1/365) = 16,44 _ 9,86 + 8,77 – 6,16 + 0,41 =
9,6 l
noembris mTliani sargebeli iqneba 6,58 + 9,6 = 16,18 l
227
mas gamoakldeba saSemosavlo gadasaxadi, davuSvaT igi 1,18 laria da anabarze,

dekembris Tvis sawyisi naSTi 4015 lari gaxdeba.
axla gamovTvaloT dekemberSi gasacemi procentis Tanxa:
sawyisi naSTi 1.12. 4 015

Setana 10.12 4000
naSTi 8 015
gatana 20.12 (2000)
naSTi 31.12. 6 015
am SemTxvevaSi, uZravi nawilia 4015 lari (dafiqsirebuli naSTebidan

umciresi). masze dasaricxi sargebeli iqneba:
4015 * 8% * 31/365 = 27,28 l
moZravi nawilis sargebeli iqneba:
(4000 * 5% * 22/365) _ (2000 * 5% * 12/365) = 12,05 _ 3,29 = 8,76 l
amdenad, dekemberSi dasaricxvi mTliani sapocento Tanxa Seadgens 36,04
lars (27,28 + 8,76).
Ppasuxi amocana 3.4:

Oori kviris Semdeg arsebuli valdebulebebis saSaulo naSTis mixedviT,
komerciuli banki valdebulia daarezervos 620000-is 10% = 62 000 l.
vinaidan ukve arsebobda savaldebulo rezervebis naSTi 24000 lari, amitom,
rezervSi damatebiT unda gadairicxos 38000 lari (62000 -24000).
Aadgili eqneba Semdeg buRaltrul gatarebas:
debeti – savaldebulo rezervebi erovnul bankSi - 38000 l
krediti – sakorespodento angariSi - 38000 l
pasuxi, amocana 5:
d mimdinare angariSi k
Ooverdrafti: 89 000
Bbrunva: 240 000 Bbrunva: 430 000

---------------------------------------- --------------------------------------
jami 329 000 jami 430 000
---------------------------------------
naSTi 101 000
maSasadame, Tvis bolos mimdinare angariSze darCeba kreditis naSTi 101000l.
testis # 1 2 5
pasuxi: b b g
10%-is Seabamisi, anuitetis diskontirebis koeficienti (PVA) – xuTi

wlisaTvis aris 3,79079. maSasadame. yovelwliurad misaRebi Tanabri Tanxa
Seadgens:
80000/3,79079 = 21103,78
228
salizingo Semosavlebis grafiki

(larebSi)
wliurid saprocento ZiriTadi salizingo
wlebi misaRebi Semosavali sainvesticio moTxovnis
Tanxebi Rirebuleba naSTi
0
sawyisi _ _ _ 80000
investicia
I 21103,78 8000,0 13103,78 66896,22
II 21103,78 6689,62 14414,16 52482,06
III 21103,78 5248,21 15855,57 36626,49
IV 21103,78 3662,65 17441,13 19185,36
V 21103,78 1918,42 19185,36 0
jami 105518,9 25518,9 80000,0
I weli: saprocento Semosavali = 80000*10% = 8000 l

ZiriTadi Rirebuleba = 21103,78 – 8000 = 13103,78 l
salizingo moTxovnis naSTi = 80000 _ 13103,78 = 66896,22 l da a.S.
pasuxi, amocna 4.2:

komerciul bankSi adgili eqneba Semdeg operaciebs:
a. 4 oqtomberi, xelSekrulebis gaformeba
Ddebeti – 0999 - 240000 l
Kkrediti – aRebuli formaluri valdebulebebi – 240000 l
9. Aa).Ddadebuli xelSekrulebis Sesruleba
debeti – 0301 moTxovna faqtoringuli momsaxurebiT – 240000 l
krediti – sakorespodento angariSi _ 240000 l
b). Kdebeti – aRebuli formaluri valdebulbebi – 240000 l
krediti – 0999
10. misaRebi procentis daricxva – 240000*10%= 986 l
debeti – moTxovna misaReb %-ze - 986 l
krediti – Semosavali faqtoringuli operaciebidan – 986 l
11. klientisagan davalianebis dafarva 15 dRis Semdeg – 240000 l
debeti – sakorespodento angariSi
krediti – moTxovna faqtoringuli momsaxurebidan
testis # 1 4 5 8 9 10 11 12
pasuxi: b a b g a b a b
229
amocanebi:

wlebi ZiriTadi %-is Tanxa moRxovnis
Tanxa naSTi
0 - - 45 000
1 - 5 400 45 000
2 - 5 400 45 000
3 45 000 5 400 0
------------------------------------------------------------------------------------
jami 45 000 16 200 61 200
wlebi ZiriTadi %-is Tanxa moTxovnis

Tanxa naSTi
0 - - 45 000 – is 12% = 5400
1 15 000 5 400 30 000 – is 12% = 3600
2 15 000 3 600 15 000 – is 12% = 1800
3 15 000 1 800 0
---------------------------------------------------------------------------
jami 45 000 10 800 55 800

yovelwliurad Tanabrad misaRebi Tanxa = 45000 / 2,40183 = 18735,71 l
wlebi ZiriTadi %-is ZiriTadi moTxovnis

Tanxa Tanxa Tanxis naSTi
nawili
0 - - - 45 000
1 18 735,71 5 400 13 335,71 31 664,29*
2 18 735,71 3 799,71 14 936 16 728,29
3 18 735,71 2 007,42 16 728,29 0
--------------------------------------------------------------------------------------------------
jami 56 207,13 11 207,13 45 000
* 45000-is 12% = 5400 l, 18735,71 – 5400 = 31664,29 l da a.S.

dD D aRebuli sesxi k
naSti: X
Bbrunva: 341 000 brunva: 510 000

------------------------------------
naSTi: 205 700
saboloo naSTi gamoiTvleba Semdegi tolobidan:

341000 + 205700 = 510000 + X; aqedan,
X = 36 700 l
230
Apasuxi, amocana 5.5.
jer unda daadginoT fasiani qaRaldebis vadis darCenili dReebis

raodenoba, 2015 wlis 1 agvistodan 2016 wlis 31 dekembramde.
2015 weli:
agvisto _ 31
seqtemberi – 30
oqtomberi – 31
noemberi _ 30
dekemberi _ 31
-------------------------------
jami 153 dRe + 365 dRe (2011 w) = 518 dRe
unda gamoiyenoT, erovnuli bankis mier, gasacemi lombarduli

kreditis (L) gamoTvlis formula:
L = [N : ( (1 + i/100) * d/365)] : CF
kreditze kuTvnili procentis Tanxa (A) = (i + 5 )/100 * sesxis vad * L
gasacemi sesxi = [200000 : ((1 + 0,15) * 518/365)] : 1,10 = 111401 lari

maSasadame, komerciul banks SeuZlia, erovnuli bankidan aiRos 111401
laris odenobis xuTdRiani krediti.
xolo, gadasaxdeli procenti = (15 + 5)/100 * 5/365 * 111401 = 305,21 lari
garantiis miReba aRiricxeba:

d – 0203 miRebuli garantiebi - 54 000 l
k – 0999 - 54000 l
procentis Tanxa:
pirvel Tveze = 50000 * 18% * 1/12 = 750 l
meore gadacilebul Tveze = 50000 * 24% * 1/12 = 1000 l
d – 0999 - 1 759 l
k – 0203 - 1 750 l
0203 angariSis naSTi = 54000 – 1750 = 52250 l
231

testi #: 6
pasuxi: a

fulis Semodinebis grafiki
wlebi nominaluri %-is ZiriTadi

Rirebuleba Tanxa moTxovna
0 - - 200 000
1 - 30 000 200 000
2 - 30 000 200 000
3 200 000 30 000 0
---------------------------------------------------------
jami 200 000 90 000
buRaltruli gatarebebi pirvel wels:

a. obligaciis Sesyidva
d – nayidi obligaciebi - 200 000 l
d – nayidi obligaciis premia - 30 000 l
k – sakorespodento angariSi 230 000 l
b. wlis bolos misaRebi procentis daricxva – 200000-is 15%
d – moTxovna misaReb %-ze - 30 000 l
k – saprocento Semosavali – 30 000 l
c. premiis Tanxis mesamedis Camowera – 10 000 l
d – premiis xarji
k – nayidi ibligaciis premia
12. %-is Tanxis miReba – 30 000 l
dD – sakorespodento angariSi
k – moTxovna misaReb %-ze

misaRebi Tanxebis grafiki
Rirebuleba Tanxa moTxovna
0 - - 200 000
1 - 30 000 200 000
2 - 30 000 200 000
3 200 000 30 000 0
-----------------------------------------------------
jami 200 000 90 000
buRaltruli gatarebebi pirvel wels

1. obligaciis Sesyidva
dD- nayidi obligaciebi – 200 000 l
k – nayidi obligaciis diskonti - 30 000 l
k – sakorespodento anagariSi – 170 000 l
2.Ddiskontis amortizacia (Camowera) – 10 000 l
dD – nayidi obligaciis diskonti 10 000 l
232
k – Semosavali diskontidan 10 000 l

3. misaRebi %-is daricxva – 30 000 l
d – moTxovna misaReb %-ze - 30 000 l
k – saprocento Semosavali - 30 000 l
4. procentis Tanxis miReba
d – sakorespodento angariSi - 30 000 l
k – moTxovna misaReb %-ze - 30 000 l
gadasaxdeli Tanxebis grafiki

Rirebuleba Tanxa valdebuleba
0 - - 200 000
1 - 30 000 200 000
2 - 30 000 200 000
3 200 000 30 000 0
-----------------------------------------------------
jami 200 000 90 000
buRaltruli gatarebebi mesame wels:
3. premiis Tanxis mesamedis Camowera – 10 000 l

d – gamoSvebuli bligaciis premia
k – Semosavali obligaciis premiiT
4. gadasaxdeli procentis daricxva – 30 000 l
d – sa-% xarji
k – gadasaxdeli procenti
5. procentis gadaxda – 30 000 l
d – gadasaxdeli procenti
k – sakorespodento angariSi
6. sakuTari obligaciis ukan gamosyidva – 200 000 l
d – valdebuleba gamoSvebul obligaciebze
k – sakorespodento angariSi
pasuxi, amocana 6.4
diskontis xarji sul = 200 000 _ 170 000 = 30 000 l

sami wlis ganmavlobaSi gadasaxdeli procentis Tanxa sul:
3 * 30000 = 90 000 l
amrigad, obligaciis gamoSvebidan miRebuli mTliani danakargia:
90000 + 30000 = 120 000 l
maSasadame, miiRo 170 000 l, razec damatebiT sul gadaixada
120000 lari anu 120000/17000 *100% = 70,5%
aseT SemTxvevaSi, banks ar uRirs obligaciebis gamoSveba.
233
Apasuxi, amocana 6.5:

Nnayidi aqciebi- 1501
1). 100 000 4). IIw. 110 000

2). I w. 5 000
3). II w. 5 000
---------------------------------- -------------------------------
jami 110 000 jami 110 000
4. aqciebis Sesyidva 100 000 l

d - 1501 aqciebi - 100 000 l
k – sakorepodento angariSi - 100 000 l
5. Aaqciis Sesyidvisa da nominalur Rirebulebas Soris sxvaobis
Camowera – 5000 l
dD – nayidi aqciebi - 5 000 l
k – Semosavali dilinguri operaciebidan - 5 000 l
6. meore wels kvlav Camoiwereba aqciis Rirebulebebs Soris
sxvaoba – 5000 l
d – nayidi aqciebi – 5 000 l
k – Seosavali dilinguri operaciebidan - 5 000 l
7. meore wlis bolos aqciebi ukan Seisyida misma gamomSvebma
nominaluri RirebulebiT – 110 000 l
d – sakorepodento angariSi – 110 000 l
k – nayidi aqciebi – 110 000 l
Tavi 7. operaciebis aRricxva ucxour valutaSi

testis #: 2 7
pasuxi: b a

Opirveli wlis operaciebi aRiricxeba Semdegnairad:
1. sesxis aReba 45000 dolari
debeti – 1062 sakorespodento angariSi – 45000 $

krediti _ 3562 bankebidan aRebuli sesxebi – 45000 $
2. wlis bolos gadasaxdeli procentis daricxva – 4500 dolari
a). debeti – 2611 dolaris savaluto pozicia – 4500 $

krediti – 4414 gadasaxdeli prodentebi dolarSi – 4500 $
b). debeti – 8215 procentuli xarjebi ucxouri valutiT

aRebul sesxebze – 6750 lari
krediti – 2601 dolaris kotrfasi – 6750 lari
( davuSavT gascvleli kursi iyo 1:1,5)
3. saprocento davalianebis gadaxda – 4500 dolari
234
debeti – 4414 gadasaxdeli procentebi dolarSi – 4500 $

krediti – 1062 sakorespodento angariSi dolarSi – 4500 $
mesame wels adgili eqneba Semdeg operaciebs:
1. misaRebi procentis daricxva – 2000 dolari
a). debeti – 2414 bankebidan misaRebi procentebi – 2000 $

krediti – 2611 dolaris savaluto pozicia – 2000 $
gasacvleli kursi davuSvaT igivea.
b). debeti – 2601 dolaris kontrfasi – 3000 l

krediti – 6215 procentuli Semosavali – 3000 l
2. procentis Tanxis miReba – 2000 dolari

D debeti _– 1062 sakorespodento angariSi dolarSi – 2000 $
krediti _ 2414 bankebidan misaRebi procentebi – 2000 $
3. gasesxebulii Tanxis miReba – 20000 $
d _ dolaris sakorespsodento angariSi – 20000 $
k _ gacemuli sesxebi _ 20000 $
pasuxi, amocana 7.3.

1. aA). d – salaro larSi _ 5000 l
k – dolaris kontrfasi – 5000 l
b). d – dolaris savaluto pozicia – 3125 $
k – miRebuli depoziti dolarSi – 3125 $
2. d – miRebuli depozitebi dolarSi – 1000 $
k – dolaris salaro – 1000 $
1. Oobligaciia gayidva - 120 000 $

d – (1062) dolaris sakorespodento angariSi
k – (3813) gamoSvebul obligaciebi ucxour valutaSi
2. Ggadasaxdeli procentis daricxva – 150000-is 10%= 15000 l
Ggasacvelili kurisa 1 : 1,6
a).Dd – saprocento xarji ucx. valutaSi – 15000 l
kK – dolaris kontrfasi – 15 000 l
b). d – dolaris svaluto pozicia - 9 375 $
k – valdebuleba gadasaxdel procentze – 9 375 $
235
Tavi 8. Kkomerciuli bankebis Semosavlebisa da xarjebis

aRricxva
testi # 1 3 4 5
pasuxi: g g a g
1. misaRebi procentis daricxva – 67 000 l

d – moTxovna misaReb %-ze
k - sa-% Semosavali
2. gadasaxdeli procentis daricxva – 35 900 l
d – sa-% xarji
k – gadasaxdeli %
3. misaRebi sakomisios daricxva – 3 400l
d – motxovna misaReb sakomisio momsaxurebaze
k – sakomisio Semosavali faqtoring. Momsaxurebidan
4. personalis xelfasis daricxva – 15 700 l
d – xelfasis xarji
k – kreditorebi
5. mogeba kursTa Soris sxvaobidan – 7 800 l
d – savaluto poziciis kontrfasi
k – Semosavali ucxouri valutis operaciebidan
d misaRebi % k d sa-% Semosavali k d sakomisio Semosavali
1). 67 000 6). 67 000 1). 67 000 7). 3 400 3). 3 400
d sa-% xarji k d xelfasis xarji k Semosavali ucx. valut.
2). 35 900 8). 35 900 4). 15 700 9). 15 700 10). 7 800 5). 7 800
moTxovna faqtorin-
d kreditorebi k d valdebuleba %-ze k d gul momsaxurebaze k
4). 15 700 2). 35 900 3). 3 400
mogebis gadasaxadis
d xarji k valdeb. gadasaxadze gaunawilebeli mogeba
11). 4 000 11). 4 000 11). 4 000 13). 22 600
d dolaris kontrfasi k d mogeba/zarali k
5). 7 800 8). 35 900 6). 67 000

9). 15 700 7). 3 400
10). 7 800
------------ -------------
brunva: 51 600 brunva: 78 200
12). 4 000 -------------
13). 22 600 mogeba: 26 600
amrigad, wminda mogeba aris – 22600 l.
236

aT. lari
mogeba dabegvramde (45000 – 36500) 8 700
mogebis gadasaxadiL - - - - - - - - - - - - - (1 305)
--------------------------- -----------------
wminda mogeba 7 395
dividendi (7395-is 75%) - - - - - - - - - - (5 546)
rezervi (7385-is 10%) - - - - - - - - - - (740)
---------------------------- --------------
gaunawilebeli mogeba 1 109

700 000 l – wardgenil iqneba mogeba/zaralis angariSgebaSi;
580 000 l – wardgenil iqneba fuladi nakadebis angariSgebaSi;
120 000 l – wardgenil iqneba buRaltrul balansSi.

I weli II weli III weli IV weli
saaRricxvo mogeba 20 000 18 000 22 600 24 200

mogebis gadasaxadi 3 000 2 700 3 390 3 630
sagadasaxado mogeba 19 000 19 600 20 000 25 000

mogebis gadasaxadi 2 850 2 940 3 000 3 750
buRaltruli gatarebebi:
I wels:
1. wlis bolos, gadasaxdeli mogebis gadasaxadis xarjis daricxva – 3000 l

debeti – 9501 mogebis gadasaxadis xarji – 3000 l
krediti – 4551 valdebuleba mogebis gadasaxadze – 2850 l
krediti – 4711 gadavadebuli sagadasaxado valdebuleba – 150 l
maSasadame, gadasaxadis xarji aRiardeba saaRricxvo mogebidan, xolo, valdebuleba

aRiardeba sagadasaxado mogebidan.
II wels:
1. wlis bolos, gadasaxdeli mogebis gadasaxadis xarjis daricxva – 2700 l
debeti – 9501 mogebis gadasaxadis xarji – 2700
debeti – 2711 gadavadebuli sagadasaxado aqtivi – 240 l
2. vinaidan, wina wels arsebobda naSTi gadacadebuli valdebulebis angariSze,
amitom, saWiroa maTi urTierT koreqtireba, umciresi Tanxis mixedviT – 150 l
debeti – gadavadebuli sagadasaxado valdebuleba – 150 l
krediti – 2711 gadavadebuli sagadasaxado aqtivi – 150 l
amdenad, meore wlis bolos, naSTi darCeba gadavadebuli sagadasaxado aqtivis

angariSze – 90 l (240-150)
III wels:
1. wlis bolos, gadasaxdeli gadasaxadis xarjis daricxva – 3390 lari.
237

krediti – 4711 gadavadebuli sagadasaxado valdebuleba – 390 l
2. vinaidan, wina wels arsebobda gadavadebuli sagadasaxado
aqtivis naSTi 90 lari, igi Camoiwereba:
debeti – 4711 gadavadebuli sagdasaxado valdebuleba – 90 l
Sedegad, gadavadebuli sagadasaxado valdebulebis naSTi darCeba 300 lari.
IV wels:
1. wlis bolos, gadasaxdeli gadasaxadis xarjis daricxva – 3630 lari.
debeti – 2711 gadavadebuli sagadasaxado aqtivi – 120 l
2. vinaidan, wina wels arsebobda gadavadebuli sagadasaxado

valdebulebis naSTi 300 lari, moxdeba gadavadebuli aqtivis Camowera:
debeti – 4711 gadavadebuli sagdasaxado valdebuleba – 120 l
oTxi wlis bolosaTvis, naSTi darCeba gadavadebuli sagadasaxado valdebulebis
angariSze – 180 lari.
(miTiTeba: TvalsaCinoebisaTvis, amoxsnis dros gamoiyeneT `T~ angariSebi)

bankSi aRiricxeba Semdegi operaciebi:
1. avansis gadaricxva – 2,5 * 30% = 0,75 mln l
d – gacemuli avansi – 0,75 l
l
k – sakorespodento angariSi – 0,75
2. damTavrebuli Senobis miReba – 2,5 mln l
d – Senoba – 2,5 l
k – kreditorebi 0 2,5 l
3. adre gadaricxuli avansis CaTvla – 0.75 mln l
d – kreditorebi - 0,75 l
k – gacemuli avansi – 0,75 l
4. sabolood kuTvnili Tanxis gadaricxva – (2,5-0,75) = 1,75
d – kreditorebi – 1,75 l
k – sakorespodento angariSi – 1,75 l
avejis sabalanso Rirebulebis gaangariSeba:
wlebi wliuri cveTis Tanxa sabalanso Rirebuleba
1 120 000-is 20% = 24 000 96 000

2 96 000-is 20% = 19 200 76 800
3 76 800-is 20% = 15 360 61 440
4 61 400-is 20% = 12 280 49 160
--------------------------------------------------
dagrovili cveTa 70 840
mogeba avejis gayidvidan = 60 000 – 49 160 = 10 840 l
d – avejis dagrovili cveTa – 70 840
d – sakorespodento angariSi – 60 000
k – aveji - 120 000
k – mogeba - 10 840
238
testis # 1 2 3 4 5 6
pasuxi: g b g b g a
aqciebi raodenoba wlis bolos = 19 000 + 2 000 – (7000 + 5000) = 27000 cali
Aaqciebis saSualo Sewonili ricxvi =
= 19000 * 12/12 – 5000 * 8/12 + 20000 * 3/12 – 7000 * 1/12 =
= 19000 – 3333 + 5000 _ 583 = 20084 cali
P pasuxi, amocana 10.2:
1. sabaziso Semosavali erT aqciaze = (94 600 – 20 000) / 15 400 = 4,84 l/erT
aqciaze
2. dividendi erT aqciaze = 50000 / 15400 = 3,25 l
1. gazavebis efeqtis mqone Cveulebrivi aqciebis ricxvi =

= 7000 * 5 = 35 000 cali
2. Sesworebuli wminda mogeba =
= (680000 – 50000) + 5000 – 400 = 632 850 l
3. sabaziso Semosavali 1 aqcize = (680000 – 50000) / 65000 = 9,69 l
4. gazavebuli Senisavali erT aqcize =
= [(680000 – 50000) + 5000 – 400] / (65000 + 35000) = 6,346 l
Tavi 11. bankebis finansuri angariSgeba

testis # 1 2 3 4 5 6
pasuxebi: g b a b b a

Bbank respublikis aqtivebis struqtura 2014-2915 wlebSi
A 2014 weli 2015 weli
aqtivis muxlebi mln l %-uli mln l %-uli
wili wili
1. fuli da fulis ekvivalentebi 100,5 8,3 178,7 10,8
2. savaldebulo rezervebi seb-Si 57,7 4,8 79,3 4,8
3. moTxovnebi bankebis mimarT 5,2 0,4 6,7 0,4
4. klientebze gacemuli sesxebi 875,0 72,3 1184,1 71,3
5. gasayidad arsebuli investiciebi 0,1 - 3,0 0,2
6. sainvesicio fasiani qaRaldebi 83,5 6,9 113,3 6,8
7. ZiriTadi saSualebebi 54,0 4,5 58,6 3,5
8. sainvesticio qoneba 6,7 0,6 22,1 1,3
9. sxva aqtivebi 27,0 2,2 15,4 0,9
------------------------------------- ------- -------- --------- -------
jami 1209,7 100 1661,2 100
239
rogorc gaangariSebebidan Cans, saanalizo bankis aqtivebSi yvelaze

maRali xvedriTi wili uWiravs klientebze gacemul sesxebs (72,3%), Semdeg
modis fuli da misi ekvivalntebi (8,3%). romelic 2015 wels 10,8 %-mde gaizarda.
bank respublikis finansuri angariSgebis zogierTi

maCveneblis dinamika 2011-2015 wlebSi (%-ad)
Mm a C v e n e b l e b i 2011 2012 2013 2014 2015
1. fuladi saxsrebi 100 99,8 124,0 71,0 126,2

2. klientebze gacemuli sesxebi 100 126,8 165,4 214,3 290,1
3. klientebisgan miRebuli
depozitebi 100 127,8 152,3 183,1 216,0
4. valdebulebebi sul 100 109,8 149,8 165,9 231,2
5. aqtivebi sul 100 114,8 153,3 172,1 236,5
6. saaqcio kapitali 100 133,3 133,3 133,3 133,3
7. wliuri mogeba dabegvramde 100 170,7 202,9 233,1 259,3
cxrilSi motanili maCveneblebidan Cans, rom aRebul periodSi,

yvela maCvenebeli zrdis tendenciiT xasiaTdeba.

(%-ad) 2011 2012 2013 2014 2015
aqtivebis ukugeba (4,5) 2,75 3,0 3,4 3,4

saaqcio kapitalis ukugeba (55,1) 25,4 36,4 44,2 64,2
valdebulebebis koncentracia 86,5 82,7 84,5 83,3 84,5
sakuTari kapitalis koncentracia 13,5 17,3 15,5 16,7 15,5
rogorc analizidan irkeveva, aqtivebis ukugeba Zalian dabalia. 2011 wels

saerTod zaraliani iyo. saaqcio kapitalis ukugeba ki maRalia da zrdis
tendenciiT xasiTdeba. Cveni azriT, araa samrTliani, aqtivebis ukugebis
cvlileba kavSirSi ar iyos aqcionerTa SemosavalTan.
240
lLi t e r a t u r a
1. bass 1 – finansuri angariSgebis wardgena, Targmani ing. Tb., baf 2014

2. finansuri angariSgebis konceptuauri safuZvlebi, Targmani ing. Tb.,
baf 2014
3. fass 7 – finansuri instrumentebi: ganmartebebi, Targmani ing. Tb., baf
2014
4. fass 9 _ finansuri instrumentebi, Targmani ing. Tb., baf 2014
5. saqarTvelos sabanko dawesebulebebisaTvis buRaltruli
aRricxvis angariSTa gegma, Tb: 2000
6. saqarTvelos sabanko kanonmdebloba, Tb: 2004
7. saqarTvelos erovnuli bankis debuleba komerciuli bankebis
salaros meurneobis Sesaxeb. Tb: 2000
8. saqarTvelos kanoni `komerciuli bankebis saqmianobis Sesaxeb~. Tb.,
1996
9. saqarTvelos kanoni fasiani qaRaldebis bazris Sesaxeb. Tb., 2011
10. saqarTvelos sagadasaxado kodeqsi
11. erovnuli bankis debuleba `komerciul bankebSi kreditebis
koncentraciisa da msxvili riskebis Sesaxeb. Tb., 2003
12. erovnuli bankis debuleba efeqturi saprcento gankveTis meTodikis
Sesaxeb, http://abg.org.ge/docs/interest_rate_caculation.docx
13. beriZe r. – sabanko menejmenti. Tb., 2009
14. gvelesiani T,v. – buRaltruli aRricxva sakredito organizaciebSi.
rusul enaze. moskovi: 2004
15. narmania d. – sabanko riskebis marTva da zedamxedvelobis meqanizmebi.
Tb., 2011
16. xorava a., n.kvataSiZe, n.sreseli, z.gogriWiani – buRaltruli
aRricxva saerTaSoriso standartebiT, Tb: 2009
17. qoqiauri l., - sabanko saqme, saxelmZRvanelo, tomi I-II. Tb: 2005
18. ridi e., kotleri r., gili v., smiTi r. – komerciuli bankebi da
sabanko saqme, saxelmZRvanelo. Targmani ingl. Tb: 2000
19. WilaZe i. – cvlilebebi finansuri angariSgebis konceptualur
safuZvlebSi, statia, Jurnali buRltruli aRricxva, baf 2016, N3,
20. Edward T. Shipley, BANK ACCOUNTING PRINCIPLES:A PROGRESS REPORT
http://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=3144&context=lcp
21. Circular – 2015/1Accounting – Banks. Rules for Banks, securities dealers, financial
groups and conglomerates
file:///C:/Users/gio/Downloads/finma%20rs%202015%2001%20(1).pdf
22. Bank Financial Statement Analysis and Valuatin.
https://www.scribd.com/doc/134853872/Introduction-to-Bank-Accounting
241
izolda WilaZe
ekonomikis doqtori
asocirebuli profesori
242

Accounting Fundamentals in Banks

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Accounting Fundamentals in Banks

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buRaltruli aRricxva bankebSi – i.

მეორე გადამუშავებული გამოცემა

winamdebare saxelmZRvaneloSi ganxilulia komerciuli bankebis

Aavtori: izolda WilaZe, ekonomikis akademiuri doqtori,

redaqtorebi: zeinab gogriWiani

giorgi Toria, ekonomikis magistri

recenzenti: Tamar Toria, biznesis administrirebis doqtoranti

Tavi 1. Bbankebis buRaltruli aRricxvis safuZvlebi

1.1. safinanso-sakredito sistema da misi arsi --------------------------- 6

Tavi 2. Bbankebis sakaso operaciebis aRricxva

2.1. komerciuli bankebis sakaso samuSaoebis organizacia -------- 25

Tavi 3. bankebis saangariSsworebo operaciebis aRricxva

3.1. operaciebis aRricxva komerciuli bankis sakorespodento

Tavi 4. saSuamavlo operaciebis aRricxva

4.1. salizingo operaciebis aRricxva------------------------------------- --- 60

Tavi 5. sakredito da sasesxo operaciebis aRricxva

5.1. sakredito operaciebi da kreditis saxeebi . . . . . 67

Tavi 6. Ffasiani qaRaldebis aRricxva

6.1. dilinguri operaciebisaTvis nayidi aqciebis aRricxva . 79

Tavi 7. Ooperaciebis aRricxva ucxour valutaSi

7.1. sakorespodento angariSze operaciebis aRricxva ucxour

Tavi 8. komerciuli bankebis Semosavlebisa da xarjebis aRricxva

8.1. bankebis Semosavlebis klasifikacia da Sefaseba ----------- 93

Tavi 9. Siga sabanko operaciebis aRricxva

9.1. ZiriTadi saSualebebis moZraobisa da cveTis aRricxva . 103

Tavi 10. sakuTari kapitalis aRricxva

10.1. sakuTari kapitalis struqtura komerciul bankebSi . 116

Tavi 11. Fbankebis finansuri angariSgeba da misi analizuri

11.1. finansuri angariSgebis wardgena ----------------------------- 131

I. _ finansuri angariSgebis saerTaSoriso standartebis

Accounting in the Banks

Chapter 1. Fundamentals of accounting banks ------------------------------------------ 6

Chapter 2. Accounting cash operations ------------------------------------------------- 25

Chapter 3. Accounting payment transactions ---------------------------------------- 41

Chapter 4. Accounting of mediation operations -------------------------------------- 60

Chapter 5. Accounting credit transactions ---------------------------------------- 67

Chapter 6. Accounting of securities ----------------------------------------------- 79

Chapter 7. Accounting operations in foreign currency ----------------------- 87

Chapter 8. Accounting revenues and expenses -------------- ---------------- 93

Chapter 9. Accounting of intra banking operations ------------ ------------- 103

Chapter 10. Accounting of equity capital --------------------------------------- 116

Chapter 11. Analitikal role of Fianancial Statement Banks ---------------- 131

Tavi I. buRaltruli aRricxvis

am TavSi gaecnobiT komerciuli bankebis saqmianobis aRricxvis

1.1. safinanso-sakredito sistema da

sabanko-sakredito sistema warmoadgens sxvadasxva saxis bankebisa da

erovnuli banki warmoadgens erTian centralizebul sistemas. igi aris

3. yidva-gayidva TavianT xarjze an klientebis xarjze (m.S. rogorc

zemoT CamoTvlili saqmianoba warmoadgens zogadad sabanko

erovnuli banki sami YTvis ganmavlobaSi acnobebs ganmcxadebels

1.2. buRaltruli aRricxvis sagani

buRaltruli aRricxva, rogorc wesi, amzadebs informacias bankebis

erTmaneTisagan ganasxvaveben Semdeg maCveneblebs: sabanko resursebi,

Kkomerciuli bankis aqtivebi

fuladi gacemuli gacemuli fasiani sameurneo ZiriTadi

likvidurobis pirvelad rezervebs miekuTvneba Tanxebi

sakuTari kapitali M moziduli kapitali

saaqcio kapitali aris aqcionerebis wili bankis aqtivebSi. igi

aqtivebSi, valdebulebebSi, sakuTar kapitalSi, danaxarjebsa da

1.3. buRaltruli aRricxvis meTodi

buRaltruli aRricxva Tavisi miznis misaRwevad, moamzados

saWiro xdeba mcdari saaRricxvo Canawerebis Sesworeba. am mizniT

kalkulacia aris damzadebuli produqciis an Sesrulebuli