saaqcio sazogadoeba xalik banki saqartvelo - halyk...

saaqcio sazogadoeba

xalik banki

saqarTvelo finansuri angariSgeba da mmarTvelobis angariSgeba 2018 wlis 31 dekembriT dasrulebuli wlis mdgomareobiT

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saaqcio sazogadoeba xalik banki saqarTvelo sarCevi

gverdi

xelmZRvanelobis pasuxismgeblobis angariSi 2018 wlis 31 dekembriT dasrulebuli wlis

mdgomareobiT finansuri angariSgebisa da mmarTvelobis angariSgebis momzadebasa da

damtkicebaze 1

mmarTvelobis angariSgeba 2018 wlis 31 dekembers dasrulebuli wlisaTvis:

mimoxilva 2 finansuri Sedegebis mimoxilva 2 riskis marTva 3-5 ZiriTadi riskebi da arasarwmunoebebi 6 adamianuri resursebis marTva 7 korporaciuli pasuxismgebloba 8

damoukidebeli auditoris daskvna 9-11

finansuri angariSgeba 2018 wlis 31 dekembriT dasrulebuli wlis mdgomareobiT:

finansuri mdgomareobis angariSi 12 mogeba-zaralisa da sxva sruli Semosavlebis angariSi 13 kapitalSi cvlilebebis angariSi 14 fuladi saxsrebis moZraobis angariSi 15 finansur angariSgebasTan arsebuli SeniSvnebi

1. organizacia 16 2. momzadebis safuZveli 16 3. axali da Sesworebuli finansuri aRricxvis saerTaSoriso standartebis (fass) miReba 17 4. buRaltruli aRricxvis ZiriTadi politika 24 5. buRaltruli aRricxvis kritikuli gansja da Sefasebebis arasarwmunoobis ZiriTadi

wyaroebi 41 6. fuli da fulis eqvivalentebi 44 7. savaldebulo naSTi saqarTvelos erovnul bankSi 44 8. moTxovnebi finansuri institutebis mimarT 44 9. klientebze gacemuli sesxebi 45 10. investiciebi wilobriv instrumentebSi 48 11. investiciebi sasesxo instrumentebSi 48 12. ZiriTadi saSualebebi 49 13. aramaterialuri aqtivebi 50 14. sxva aqtivebi 51 15. gadasaxdelebi finansuri institutebis mimarT 51 16. klientebis depozitebi 51 17. rezervebi 52 18. sxva valdebulebebi 53 19. subordinirebuli sesxi 53 20. saaqcio kapitali 53 21. wminda saprocento Semosavali gaufasurebis danakargebamde 54 22. gaufasurebis danakargebis rezervi saprocento Semosavlis mqone da armqone aqtivebze 54 23. sakomisio Semosavlebi da xarjebi 55 24. wminda mogeba ucxouri valutiT ganxorcielebul operaciebze 55 25. saoperacio xarjebi 56 26. mogebis gadasaxadi 56 27. garantiebi da pirobiTi valdebulebebi 57 28. finansuri instrumentebis samarTliani Rirebuleba 59 29. kapitalis riskis marTva 60 30. riskis marTvis politika 63 31. tranzaqciebi dakavSirebul mxareebTan 86 32. Semdgomi movlenebi 87

daxuruli saaqcio sazogadoeba xalik banki saqarTvelo

xelmZRvanelobis pasuxismgeblobis angariSi 2018 wlis 31 dekembriT dasrulebuli

wlisaTvis warmodgenili finansuri angariSgebis momzadebasa da damtkicebaze

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xelmZRvaneloba pasuxismgebelia finansuri angariSgebis momzadebaze, romelic samarTlianad asaxavs saaqcio sazogadoeba xalik banki saqarTvelos (,,banki”) finansur mdgomareobas 2018 wlis 31 dekembris mdgomareobiT, mis mier warmoebuli operaciebis Sedegebs, fuladi saxsrebis moZraobasa da kapitalSi cvlilebebs amave TariRiT dasrulebuli wlisaTvis finansuri angariSgebis saerTaSoriso standartebis (,,fass’’) Sesabamisad. xelmZRvaneloba agreTve, pasuxismgebelia mmarTvelobis angariSgebis momzadebaze, buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanonis Sesabamisad. finansuri angariSgebisa da mmarTvelobis angariSgebis momzadebisas xelmZRvaneloba pasuxismgebelia:

marTebuli buRaltruli principebis arCevasa da maT Tanmimdevrulad Sesrulebaze;

informaciis wardgenaze, buRaltruli politikებis CaTvliT, romelic uzrunvelyofs marTebuli, saimedo, Sesadari da gasagebi informaciis arsebobas;

damatebiTi informaciis wardgenis uzrunvelyofaze, im SemTxvevaSi, Tu finansuri angariSgebis saerTaSoriso standartebis specifiuri moTxovnebi ar aris sakmarisi imisaTvis, rom momxmarebelma gaaanalizos konkretuli garigebis da sxva movlenebisa da pirobebis gavlena bankis finansur mdgomareobasa da finansur Sedegebze;

bankis mier moqmedi sawarmos daSvebis principis safuZvelze muSaobis unaris Sefasebaze;

mmarTvelobis angariSgebaSi buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanoniT gansazRvruli informaciis ganmartebaze; da

finansuri angariSgebis Sesatyvisi mmarTvelobis angariSgebis momzadebaze. xelmZRvaneloba agreTve pasuxismgebelia:

bankSi efeqturi da myari Sida kontrolis sistemis SemuSavebaze, danergvasa da SenarCunebaze;

iseTi buRaltruli Canawerebis warmoebaze, romelic warmoadgens da xsnis bankis garigebebs da nebismier dros uzrunvelyofs bankis finansuri mdgomareobis sakmarisi sizustiT wardgenas da fass-is moTxovnebTan finansuri angariSgebis Sesabamisobas;

savaldebulo buRaltruli Canawerebis warmoebaze saqarTvelos kanonmdeblobisa da buRaltruli standartebis Sesabamisad;

bankis aqtivebis usafrTxoebis uzrunvelsayofad saWiro qmedebebis ganxorcielebaze; da

TaRliTobisa da sxva darRvevebis Tavidan acilebasa da aRmoCenaze.

2018 wlis 31 dekembriT dasrulebuli wlis mdgomareobiT warmodgenili finansuri angariSgeba da mmarTvelobis angariSgeba bankis direqtorTa sabWos mier damtkicebulia gamosaSvebad 2019 wlis 1 marts. direqtorTa sabWos saxeliT:

______________________________ ______________________________ Tamar goderZiSvili gulnara marSaniSvili generaluri direqtoris mTavari buRalteri movaleobis Semsrulebeli 2019 wlis 1 marti 2019 wlis 1 marti Tbilisi, saqarTvelo Tbilisi, saqarTvelo


mmarTvelobiTi angariSi

2018 wlis 31 dekembriT dasrulebuli wlisaTvis

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mimoxilva saaqcio sazogadoeba `xalik bank saqarTvelo~ (`banki~) aris ss `xalik bank yazaxeTis~ sakuTrebaSi arsebuli missive Svilobili kompania, romelic saqarTvelos bazarze 2008 wlidan operirebs. 2009 wels bankis ZiriTad saqmianobas warmoadgenda sabanko produqtebis gasayidad yvela aucilebeli pirobis Seqmna, kerZod, sabanko infrastruqturis mowyoba, kvalificiuri TanamSromlebis mozidva da saoperacio saqmianobis formalizeba. 2010 wlidan moyolebuli banki aqtiuri operaciebiTaa dakavebuli da safondo bazarze axorcielebs saxelmwifo fasiani qaRaldebis Sesyidvisa da bankTaSoris tranzaqciebs. 2010 wlis pirveli kvartlis Semdeg banki CaerTo sesxebis gacemis aqtiur procesSi, rac dRemde warmatebiT mimdinareobs. banks aqvs rva kargad mowyobili warmomadgenlobiTi ofisi (filiali), agreTve bankomatebisa da gadaxdis terminalebis qseli. rvidan ori filiali ganTavsebulia qveynis dedaqalaqis gareT (baTumsa da quTaisSi), darCenili eqvsi filiali ki funqcionirebs dedaqalaqSi. bankis mizania, warmatebuli saqmianoba gaagrZelos yvela sabazro segmentSi, maT Soris, sacalo, mcire da saSualo biznesis, korporaciuli biznesis segmentebSi. am mizniT, banki klientebs sTavazobs momsaxurebaTa farTo speqtrs - sakredito produqtebs, saxelfaso programebs, mimdinare angariSebisa da vadiani anabrebis did arCevans, baraTebs, distanciur sabanko servisebsa da dokumentur operaciebs. banks mniSvnelovani investiciebi aqvs Cadebuli sainformacio teqnologiebisa da sagadaxdo sistemebis ganviTarebaSi da warmatebas aRwevs bazarze inovaciuri sabanko produqtebis TvalsazrisiT. banks aqvs kargad Camoyalibebuli saerTaSoriso sakorespondento urTierTobebi, romelTa meSveobiT gadaxdis tranzaqciebis ganxorcieleba mTeli msoflios masStabiTaa SesaZlebeli. banki CarTulia SWIFT da saqarTvelos erovnuli bankis (`seb~) drois realur reJimSi angariSsworebis (RTGS) sistemebSi. axlo momavalSi banki gegmavs finansuri servisebis xarisxis gaumjobesebasa da klientebisaTvis axali, inovaciuri produqtebis SeTavazebas. garda amisa, xarisxis gaumjobesebis erT-erT komponentad, sabanko produqtebis SemuSavebasTan erTad, ganixileba produqtebis xelmisawvdomobis gazrda bankis filialebis qselisa da distanciuri momsaxurebis arxebis ganviTarebis gziT. bankis strategiis warmatebiT ganxorcieleba moiTxovs am strategiis bankis Sida zedamxedvelobis qselis mixedviT gamarTvas. bankSi funqcionirebs riskis marTvisa da Sida kontrolis mZlavri sistemebi, rac mas saSualebas aZlevs, strategiis ganxorcielebis paralelurad, daadginos riskis dasaSvebi odenobebi da myisierad gamoavlinos, Seafasos, marTos da angariSebSi efeqturad asaxos sxvadasxva dros arsebuli riskebi. informacia aqciaTa Sesyidvis Taobaze 2018 wlis 19 marts bankma gamouSva Cveulebrivi saaqcio kapitali (14,000 Cveulebrivi aqcia, TiToeuli - 1,000 laris nominaluri RirebulebiT). banks gamosyiduli aqciebi ar hqonda. amJamad banks gamoSvebuli aqvs erTi klasis Cveulebrivi aqciebi, romlebic sruladaa gadaxdili. privilegirebuli aqciebi banks ar aqvs. Cveulebriv aqciebTan dakavSirebuli uflebebi da movaleobebi aRwerilia bankis wesdebaSi. gamoSvebuli Cveulebrivi aqciebis xmis ufleba SezRuduli ar aris da TiToeul Cveulebriv aqcias erTi xma gaaCnia. wlis ganmavlobaSi saaqcio kapitalis moZraoba aRwerilia finansuri angariSgebis me-20 SeniSvnaSi. finansuri Sedegebis mimoxilva grZelvadian TanamSromlobasa da umaRlesi xarisxis finansur produqtebsa da momsaxurebaze gaTvlis Sedegad banki korporaciul segmentSi myarad ikavebs adgils. seb-is mier gamocemuli komerciuli bankebis konsolidirebuli angariSis mixedviT, 2018 wlis 31 dekembris mdgomareobiT, banki mTliani aqtivebisa da sabanko seqtorSi wilis mixedviT meaTe adgilzea.


mmarTvelobiTi angariSi (gagrZeleba)


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2018 wels saerTaSoriso sareitingo saagento `fitC reitingma~ (`fitCi~) banks miakuTvna `eminentis defoltis grZelvadiani reitingi~ (`edr~) BB-, rac Seesabameba stabiluridan dadebiTisken gadaxril perspeqtivas da bankis saqmianobis swraf zrdasa da gaumjobesebul medegobas asaxavs. amave saagentom bankis sicocxlisunarianobis reitingi (`sr~) Seafasa reitingiT b+, radgan, misi azriT, banki sakmarisad damoukidebelia damfuZnebeli bankisgan kreditebis inicirebisa da damtkicebis TvalsazrisiT. 2018 wlis 31 dekembris mdgomareobiT, erT-erTi Zireuli finansuri maCvenebeli, bankis kapitalis ukugebis koeficienti (ROE) mcirediT Semcirda wina welTan SedarebiT. 18.08%-dan igi 14.22%-mde Camovida, rac ZiriTadad gamowveuli iyo saprocento marJis SemcirebiTa da 2018 wlis martSi kapitalis ineqciiT. sxva Zireuli maCveneblebi, rogorebicaa sesxze danakargis koeficienti (LLR) (1.54%), saoperacio xarjebis fardoba SemosavalTan (48%) da daqiravebul pirTa brunva (personalis kargva) (9.6%) wina welTan SedarebiT mcirediT Seicvala (2017: 2%, 44% da 8.3% Sesabamisad). bankma 2018 wlis 1 ianvris mdgomareobiT daiwyo 2014 wlis ivlisSi basss-is mier gamoSvebuli fass 9-is gamoyeneba, ramac gamoiwvia mosalodneli sakredito danakargebis (ECL) gazrda 17%-iT. fass 9-is pirveladi gamoyeneba ganmartebulia finansuri angariSgebis me-3 SeniSvnaSi. aRsaniSnavia, rom bankis sesxze danakargis koeficienti erT-erTi saukeTesoa saqarTvelos mTel sabanko seqtorSi. 90 dReze metiT vadagadacilebuli umoqmedo sesxebis maCvenebeli gaumjobesda da 2017 wlis bolos dafiqsirebuli 3.2%-dan 2.7%-mde Semcirda. sxva maCveneblebSi cvlilebebi umniSvneloa. bankis depozitarebisa da daqiravebul pirTa raodenoba 2018 wlis 31 dekembris mdgomareobiT gaizarda da gaxda 14,520 (2017: 13,954) da 225 (2017: 194) Sesabamisad. 2018 wlis 31 dekembris mdgomareobiT, banks srulad aqvs Sesrulebuli seb-is moTxovnebi. kerZod:

pirveladi kapitali - 81,014 aTasi lari, moTxovnili 48,873 aTasi laris nacvlad.

mTliani pirveladi kapitali - 81,014 aTasi lari, moTxovnili 60,969 aTasi laris nacvlad.

mTliani sawesdebo kapitali - 102,824 aTasi lari, moTovnili 92,782 aTasi laris nacvlad. sxva mniSvnelovani finansuri monacemebi asaxulia finansuri angariSgebis SeniSvnebSi. riskis marTva riskis marTvis RonisZiebebi imarTeba riskis marTvis gaerTianebuli sistemis farglebSi. riskis marTvis procesSi yvela mmarTvelobiTi rgolis monawileoba, kompetenciaTa mkafio gamijvna da sxvadasxva pirs Soris komunikaciis efeqturoba xels uwyobs bankis strategiuli da riskis marTvis amocanebis cxadad Camoyalibebasa da dasaSvebi riskis maCveneblebis dacvasa da riskis gonivrulad marTvas. bankis mmarTvelobis struqtura uzrunvelyofs zedamxedvelobisa da angariSvaldebulebis adekvaturi donis arsebobasa da movaleobaTa mkafio ganawilebas. zogadi pasuxismgebloba dasaxul amocanebTan SesabamisobasTan akisria sameTvalyureo sabWos, xolo direqtorTa sabWo (`sabWo~) zedamxedvelobas uwevs da xelmZRvanelobs bankis yoveldRiur saqmianobas. bankSi moqmedebs riskis marTvis Semdegi mTavari organoebi: sameTvalyureo sabWo, direqtorTa sabWo, auditis komiteti, finansuri riskisa da portfelis analizis departamenti, aqtivebisa da valdebulebebis marTvis komiteti, Sida auditis departamenti, xazinis departamenti da sakredito komitetebi:

bankis aqtivebis, valdebulebebisa da riskis marTvis RonisZiebebze, politikasa da procedurebze zogadi pasuxismgebloba ekisreba direqtorTa sabWos. igi gansazRvravs bankis Zireul faseulobebs, awesebs bankis strategias da akontrolebs mis ganxorcielebas riskis marTvisa da Sida kontrolis Zlieri da efeqturi sistemebis meqanizmebis saSualebiT. riskis marTvis sistemis efeqturad ganxorcielebis mizniT, direqtorTa sabWos riskis marTvasTan dakavSirebuli calkeuli funqciebi delegirebuli aqvs bankis SigniT moqmed gadawyvetilebis mimReb da aRmasrulebel organoebze. direqtorTa sabWoSi xuTi direqtori Sedis, romelTagan TiToeuli aRmasrulebeli direqtoria. direqtorTa sabWos wevrebi SeirCevian sameTvalyureo sabWos gadawyvetilebiT. TiToeul wevrs sabWoSi mkafiod gansazRvruli funqcia akisria.




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auditis komiteti zedamxedvelobs da akontrolebs Sida kontrolisa da riskis marTvis sistemebs finansuri angariSgebis procesis TvalsazrisiT. is pasuxismgebelia buRaltruli aRricxvis Zireuli politikebis ganxorcielebaze da xels uwyobs Sida da gare auditorebs maTs saqmianobaSi.

aqtivebisa da valdebulebebis komiteti (`avko~) uzrunvelyofs mniSvnelovani mmarTvelobiTi informaciis sistemebis funqcionirebas da zedamxedvelobs bankSi finansuri riskis marTvis process. avkos erT-erTi mizania likvidobis uzrunvelyofa saprocento Semosavlisa da saprocento xarjis spredis marTvis procesSi. mxedvelobaSi miiReba, agreTve, investiciebi da saoperacio riski. avkos sxdoma sul mcire TveSi erTxel tardeba da masze xdeba finansuri riskebisa da portfelis analizis departamentis mier momzadebuli yovelTviuri angariSis Semowmeba. dadgenili meTodologiis Sesabamisad, avko drodadro amowmebs moqmed politikebs da finansuri riskis marTvis procesSi dadgenil zRvrul maCveneblebs.

finansuri riskebisa da portfelis analizis departamenti warmarTavs riskis marTvis RonisZiebebs da akontrolebs riskis mniSvnelovan tendenciebs. am procesis mizania riskis profilis SenarCuneba dasaSvebi riskebis farglebSi. mmarTveli sabWos saoperacio riskis komiteti iRebs saoperacio riskis marTvasTan dakavSirebul gadawyvetilebebs.

Sida auditis departamenti pasuxismgebelia bankis riskis marTvis, Sida kontrolisa da korporaciuli marTvis procesebis regularul auditze, saoperacio da sxva riskebis donis Semcirebis, bankis Sida kontrolis sistemebis auditirebisa da departamentebisa da ganyofilebebis mxriv gadacdomebisa Tu Secdomebis aRmoCenis mizniT. bankis Sida auditis departamenti yvela Sefasebis Sedegebs ganixilavs bankis xelmZRvanelobasTan erTad da daskvnebsa da rekomendaciebs awvdis bankis auditis komitets. igi bankis mmarTveli sabWosgan damoukidebelia. departamentis ufross bankis sameTvalyureo sabWo niSnavs. departamentis ufrosi angariSvaldebulia bankis auditis komitetis winaSe.

xazinis departamenti pasuxismgebelia bankis aqtivebisa da valdebulebebis marTvasa da mis mTlian finansur struqturaze. swored mas ekisreba pirveladi pasuxismgebloba bankis kuTvnili saxsrebisa da likvidobis riskis marTvaze.

bankSi moqmedebs sami sakredito komiteti (erToblivad `sakredito komitetebi~), romelTagan TiToeuli zedamxedvelobs da marTavs sakredito riskebs sacalo, mcire/saSualo biznesis (`msb~) da korporaciul sesxebTan mimarTebiT. es sami komitetia: msxvili kreditebis komiteti, mcire/saSualo kreditebis komiteti da sacalo kreditebis komiteti. TiToeul komitetSi Sedis sul mcire erTi direqtori da sakredito riskebis departamentis ufrosi an direqtori - riskebis zedamxedveli. mocemuli angariSgeba damtkicebulia damfuZnebeli bankis direqtorTa sabWos, sameTvalyureo sabWos an/da Sesabamisi komitetis mier.

oficialuri politika da procedurebi SemuSavebulia bankis doneze, umaRlesi xelmZRvanelobis daxmarebiT da ganmartavs, Tu rogor unda moxdes riskebis sistematurad gamovlena, Sefaseba, raodenobrivad gamosaxva, marTva da kontroli. bankis operaciebisaTvis damaxasiaTebeli ZiriTadi riskebia sakredito riski, likvidobis riski, sabazro riski (savaluto da saprocento ganakveTis riskebis CaTvliT) da saoperacio riski. qvemoT mocemulia bankis riskis marTvis politikebisa da procedurebis aRwera aRniSnul riskebTan mimarTebiT. sakredito riski sakredito riskis efeqturad marTvis mizniT bankma ramdenime konkretuli zoma miiRo, rogorc organizaciis struqturis, agreTve biznes-procesis marTvis TvalsazrisiT, rac ganmartebulia riskis marTvis politikasa da calkeuli departamentebis saqmianobis gzamkvlevebSi. bankSi yvela sakredito produqti aRniSnul moTxovnebs akmayofilebs. bankSi moqmedebs sakredito riskis departamenti, romelic pasuxismgebelia riskebis droulad gamovlenasa da marTvaze. departamentis funqciebi agreTve, moicavs mTlianad bankis riskis politikis gansazRvras, misi Sesrulebis uzrunvelyofas, sesxis portfelis xarisxis mudmiv monitorings, agreTve, bankis riskis SezRudvis normebisa da seqtoruli limitebis monitorings. bankis politikis mixedviT, sistematurad sruldeba Semdegi procedurebi: portfeli iyofa segmentebad. TiToeul segmentSi dgindeba msesxeblis saSualo defoltis albaToba. TiToeuli segmentis 99%-iani sandoobiT SesaZloo danakargebis gansazRvris mizniT, xdeba msesxeblis defoltis korelacia segmentebSi. es ukanaskneli dgindeba savaraudo danakargebis ganawilebis funqciiT, vaziCekis portfelis ganawilebis modelis safuZvelze, romelSic erTi sistematuri faqtoria gaTvaliswinebuli. portfelis segmentebad dayofis principad aRebulia segmentSi msesxeblis defoltis maqsimaluri homogenuroba.




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sakredito mimarTuleba iyofa korporaciul, msb da sacalo biznesebis departamentebad. dayofis kriteriumebad aRebulia sakredito limitis moculoba, klientis sidide da Semosavlis wyaro. klientebis segmentirebis process warmarTaven specialuri TanamSromlebi, romelTa mizania segmentis moTxovnebsa da klientis profils Soris maqsimaluri Sesabamisobis dacva. korporaciul seqtorSi gayidvebisa da analizis funqciebi erTmaneTisgan gancalkevebulia. potenciuri klientebis sakredito limitebi mtkicdeba mxolod maTi gadaxdisuunarobis safuZvelze. sakredito riskis maqsimaluri dacvis uzrunvelsayofad, sesxze yvela ganacxads ganixilavs sakredito riskis ganyofileba, romelic Semdeg rekomendacias warudgens sakredito komitets. finansuri riskebi finansuri riskis marTvis politikaSi gaTvaliswinebulia riskis profile, operaciebis masStabi da bankis ganviTarebis gegmebi. finansuri riskebis (savaluto, saprocento ganakveTis, likvidobis, a.S.) politikebis mixedviT finansuri riskis marTvaze pasuxismgebeli organoa finansuri riskisa da portfelis analizis departamenti. aRniSnuli politikis mTavari amocanebia sxvadasxva sabazro pirobebSi warmoSobili danakargebis Semcireba da likvidobis usafrTxo doneze SesanarCuneblad sakmarisi saxsrebis uzrunvelyofa. riskis marTvis erTerTi mTavari meqanizmia finansuri kontragentis mier dawesebuli limitebi - institutebi, qveynebi, savaluto pozicia da Rirebuleba riskqveS (VAR), valutis gadafaseba, likvidobisa da procentuli deficiti, rac gansazRvravs bankisaTvis misaRebi riskis dones. aqtivebisa da valdebulebebis komitets yovelTviurad miewodeba angariSebi dadgenili limitebis gamoyenebis Taobaze. maTi darRvevis SemTxvevaSi ZalaSi amoqmeddeba riskis Semcirebis RonisZiebebi. sabazro riski imarTeba bankis Sesabamisi politikebiT, romlebSic gansakuTrebuli yuradReba eTmoba savaluto da saprocento ganakveTis riskebs. sabazro riskis marTvis politikebi damfuZnebeli bankisa da maregulirebeli organos politikebisa da moTxovnebis Sesabamisad dgeba. savaluto riski savaluto riskis adreuli niSnebis gamovlenisas riskis marTvaSi pirvel rigSi xazina erTveba, xolo finansuri riskisa da portfelis analizis departamenti riskebis monitoringsa da limitebis kontrolzea pasuxismgebeli. aqtivebisa da valdebulebebis marTvis komiteti yovelTviurad waradgens angariSs, romelSic savaluto poziciebi da limitebia mocemuli. maTi darRvevis SemTxvevaSi, komiteti ganixilavs da mxedvelobaSi iRebs riskis Semcirebis sxvadasxvagvar midgomebs. savaluto riskis marTvis mizniT ganisazRvreba Semdegi limitebi: TiToeul valutaSi limitebi dgindeba Ria savaluto poziciaze; maqsimaluri savaluto danakargis limiti TveSi (stop-losi), da limiti riskqveS Rirebulebaze (VAR). saprocento ganakveTis riski finansuri riskisa da portfelis analizis departamenti saprocento ganakveTs gep-analizis meSveobiT afasebs. garda amisa, gep-analiziTve dgindeba limiti dagegmil wminda saprocento SemosavalTan mimarTebiTac. es informacia yovelTviurad gadaecema avkos, romelic limitebs sul mcire weliwadSi erTxel adgens. saoperacio riski saoperacio riskis marTva (srm) bankis yoveldRiuri operaciebis ganuyofeli nawilia. finansuri riskisa da portfelis analizis departamenti regularulad akontrolebs saoperacio riskebs maTi Tavidan aridebis mizniT an imisaTvis, raTa miiRos zomebi, rekomendaciebis Sesabamisad, maTi hejirebis an riskis donis Semcirebis mizniT. produqtebi da politikebi regularulad fasdeba da analizdeba riskze, ris Sedegadac axldeba da koreqtirdeba arsebuli rekomendaciebi, xolo zogjer inergeba axali rekomendaciebi da politikebi. saoperacio riskebis marTvis mizniT, weliwadSi erTxel dgindeba bankisaTvis misaRebi wliuri doneebi. es xdeba wminda danakargebis struqturuli erTeulebis Sesabamisad. garda amisa, yovel wels TiToeuli departamentisaTvis mzaddeba saoperacio riskis matrica. programuli uzrunvelyofis matricas informaciis dacvis komiteti afasebs da amtkicebs. damatebiT, riskis




6

kontrolis efeqturobisa da potenciuri problemebis dasadgenad gamoiyeneba Semdegi saSualebebi: saoperacio danakargis monacemTa bazebi, axali produqtebis/procesebis riskis Sefaseba, riskis kontrolis TviT-Sefaseba, biznesis uwyvetobis gegmis testireba da a.S. ZiriTadi riskebi da arasarwmunoebebi riskis marTva bankis strategiis xerxemalia. mis efeqturad gansaxorcieleblad arsebiTi mniSvneloba eniWeba riskebisa da arasarwmunoebebis adreul gamovlenas. bankis maCveneblebze, finansur mdgomareobasa da perspeqtivebze uaryofiTi zegavlena SeiZleba iqonios Semdegma ZiriTadma riskebma: 1 bankze moqmedi regulirebis riski finansuri institutebi mkacrad regulirdeba da, amdenad, maTze regulirebis riski moqmedebs. dafinansebisa da sxva garigebebis pirobebi da regulaciebi kapitalis adekvaturobisa da sxva garkveuli koeficientebis dakmayofilebas moiTxovs. adgilobrivma maregulirebelma, sebma Semoitana kapitalis adekvaturobis sqema, romliTac mimdinare kapitalis moTxovna pirveli da meore pilarebis buferebze iyofa. buferebi TandaTanobiT, oTxwliani periodis ganmavlobaSi Semodis. garda amisa, seb-s SeuZlia gonierebis moTxovnebi mTel seqtors an mis calkeul institutebs gauzardos. amdenad, bankis rentabeloba da finansuri maCveneblebi regulirebis damatebiTma tvirTma, maT Soris, kapitalis maRalma moTxovnam, SeiZleba eWvqveS daayenos. riskis Semcireba finansuri riskebis samarTavad banks gaaCnia finansuri riskebisa da portfelis analizis departamenti, romelic pirdapir direqtorTa sabWos winaSea angariSvaldebuli da ZiriTadi pasuxismgebloba ekisreba regulirebis moTxovnebis dakmayofilebis kuTxiT. seb-is mier dawesebuli kapitalis adekvaturobis koeficientebis Sesruleba yovelTviur monitorings eqvemdebareba, razedac banki amzadebs angariSs seb-is buRaltruli aRricxvis wesebis Sesabamisad. 2018 wlis dekembris mdgomareobiT bankis kapitalizacia Seadgenda 15.87% da 15.87%-s pirvelad da mTlian pirvelad kapitalze seb-is mier moTxovnili 9.57% da 11.94%-is sapirispirod. es monacemebi Sesabamis maregulirebel minimumebs bevrad aRemateba. garda amisa, banki regularulad asajarovebs mesame pilaris ganmartebis angariSSi mocemul informacias, romelic seb-is mmarTvelobis #92/04 brZanebiT (`mesame pilaris ganmartebis moTxovnebi komerciuli bankebisaTvis~) gansazRvruli moTxovnebis Sesabamisad mzaddeba. seb-is mier dawesebuli kapitalis adekvaturobis koeficientebis Sesruleba yovelTviurad kontroldeba seb-is buRaltruli aRricxvis wesebis Sesabamisad momzadebuli damoukidebeli angariSebis meSveobiT. 2 banks ekisreba koncentraciis riski da sakredito riski banks msxvili individualuri sesxebi aqvs gacemuli msesxeblebze, romelTa potenciur defolts SeuZlia sakredito danakargebis da maRali gaufasurebis xarjis gazrda gamoiwvios. aTi umsxvilesi msesxeblisgan momdinare riski 14%-s Seadgens. Aseve, arsebobs garkveuli ekonomikuri seqtorebis cikluri xasiaTidan momdinare zegavlena. amis gamo, erTi msxvili msesxeblis an mcire msesxeblebis didi koncentraciis defolts SeuZlia maRali sakredito riskisa da gaufasurebis xarjebis gamowveva. 20 umsxvilesi msesxeblisgan momdinare riski sesxebis mTliani portfelis 38%-s ekisreba. riskis Semcireba bankis klientebis sakredito xarisxis SesaZlo cvlilebebisa da potenciuri zaralis adreuli identifikacia da sakredito riskis Sesamcireblad aRmkveTi zomebis dagegmvis mizniT, sakredito komitetebi mudmivad atareben kreditunarianobis xarisxis Semowmebas. banki sakredito riskebs agreTve marTavs dargobrivi limitebis dawesebiT, msesxeblis/msesxeblebis jgufis riskis poziciis gansazRvriT, vadagadacilebuli sesxebis mudmivi monitoringiTa da imgvari rezervebis SeqmniT, romlebic banks saSualebas miscems, potenciur zarals gaumklavdes. banks agreTve gaaCnia biznes-sesxebis sakredito reitingis sistema, rac kontragentis defoltis donis winaswar dadgenas uzrunvelyofs.




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3 likvidobis riski bankis operaciebis Tanmdevi faqtoria

likvidobis riski sazogadod sabanko operaciebis maxasiaTebelia da mis doneze mravali faqtori moqmedebs. maT Sorisaa dafinansebis konkretul wyaroze zedmeti damokidebuleba an masTan wvdomis daxSoba. riskis Semcireba likvidobis riskis Sefasebis mizniT, finansuri riskisa da portfelis analizis departamenti zomavs da aanalizebs moklevadian, saSualovadian da grZelvadian deficitebze Sida politikiT dawesebuli limitebis gamoyenebis dones da, maTi darRvevis SemTxvevaSi, amis Sesaxeb acnobebs avkos, romelic, Tavis mxriv, gadawyvetilebas iRebs sakmarisi likvidobis uzrunvelyofaze. limitebi ganisazRvreba periodebis mixedviT, likvidobis jamur deficitebis mTlian aqtivebTan fardobasTan mimarTebiT. likvidobis krizisis samarTavad SemuSavebulia strategiuli gegma, romelSic gaTvaliswinebulia konkretuli qmedebebi sxvadasxva krizisis SemTxvevaSi. 2018 wlis ganmavlobaSi banks dakmayofilebuli hqonda dasaSvebi riskis yvela limiti, agreTve, seb-is mier gansazRvruli minimaluri likvidobis moTxovna. 2018 wlis 31 dekembris mdgomareobiT, zogadi likvidobis koeficienti iyo 151%. adamianuri resursebis marTva bankis menejmenti maRali eTikuri standartebiT, faseulobebiTa da adamianis uflebebiT xelmZRvanelobs da Tavis TanamSromlebs xels uwyobs erTimeorisa da klientebis, partniorebisa da sazogadoebis mimarT sando da pasuxismgebliani midgomiT moqmedebaSi. bankSi moqmedebs ramdenime Sida politika da procedura, romelTa aRsruleba yuradRebiT kontroldeba. eTikisa da qcevis kodeqsebi - aregulirebs TanamSromelTa ufleba-movaleobebs da awesebs urTierTobaTa normebsa da principebs. banki Tavis daqiravebul pirTagan mudmivad moelis patiosan da obieqtur qcevas da yvela kanonis principisa da suliskveTebis dacvas. yvela TanamSromels evaleba samuSao garemoSi devnis, diskriminaciis (genderis, asakis, fizikuri unarSezRudulobis Tu religiuri Sexedulebebis) Tu miuRebeli saqcielis aRmofxvris uzrunvelyofa. bankis eTikis kodeqsisa da qcevis kodeqsis dacvas adamianuri resursebis departamenti akontrolebs. periodul audits, aseve, atarebs Sida auditis departamenti. misi mizania aRniSnuli politikebis darRvevis an maTgan gadacdomis SemTxvevebis gamovlena. personalis Sromis organizebis sistema efuZneba saqarTvelos SromiT kanonmdeblobas, kanons komerciuli bankebis saqmianobis Sesaxeb da saqarTvelos erovnuli bankis sxva maregulirebel aqtebs. personalis marTvis politika moicavs Semdeg ZiriTad sferoebs:

saorganizacio struqturis gaumjobeseba, adamianuri resursebis dagegmva;

TanamSromelTa SerCeva da Tanamdebobebze ganawileba;

personalis treningi da ganviTareba;

uflebamosilebaTa marTva da TanamSromelTa motivacia, samuSaos anazRaureba;

korporaciuli kulturis formireba da TanamSromelTa socialuri mxardaWera. waxalisebis axali gamWvirvale da moqnili sistema iTvaliswinebs kvartluri wamaxalisebeli premiebis gacemas bankis erTiani amocanebis daZlevis procesSi personalis efeqturobis gazrdis mizniT. premia damokidebulia wminda mogebis TvalsazrisiT gegmebis Sesrulebaze. 2018 wlis ganmavlobaSi premiebi gaica yvela kvartalSi, rac bankis finansur Sedegebs Seesabameboda. bankis Sida politikis Sesabamisad, TanamSromlebze finansuri daxmareba gaicema fexmZimobis, mSobiarobisa da bavSvze zrunvisaTvis. 2018 wels bankis sxvadasxva struqturuli danayofis monawileobiT, bankis sacalo qselis operatorebi da saoperacio naRdi fulis servisebis TanamSromlebi aqtiurad iyvnen CarTulebi momsaxurebis xarisxis amaRlebasa da gayidvebis unarebis ganviTarebaSi. bankis TanamSromlebma monawileoba miiRes ramdenime saganmanaTleblo RonisZiebaSi, forumsa da konferenciaSi, romlebic sxvadasxva kompaniis, maT Soris, seb-isa da damfuZnebeli bankis organizebiT moewyo.




8

korporaciuli pasuxismgebloba banks jerjerobiT mniSvnelovani saqvelmoqmedo RonisZieba ar Cautarebia. Tumca, wina wlebSi man monawileoba miiRo sxvadasxva socialur proeqtSi, maT Soris, 2015 wlis Tbilisis wyaldidobiT dazaralebulTa daxmarebis proeqtSi. 2018 wlis ganmavlobaSi bankma monawileoba miiRo Semdegi pirebis mier daorganizebul erTjerad RonisZiebebSi:

asociacia `kaTarzisi~ - arasamTavrobo organizacia, romelic socialurad daucvel moqalaqeebs exmareba - aprilsa da dekemberSi, ramdenime dRis ganmavlobaSi ufaso sadilis dafinanseba (Tbilisi da zestafoni);

Wadrakis msoflio Cempionis avtobiografiuli wignis gamocemis dafinanseba. xelmZRvanelobis saxeliT:

______________________________ Tamar goderZiSvili generaluri direqtoris movaleobis Semsrulebeli 2019 wlis 1 marti Tbilisi, saqarTvelo

9

damoukidebeli auditoris daskvna saaqcio sazogadoeba xalik banki saqarTvelos aqcionerebsa da sameTvalyureo sabWos: daskvna Cven CavatareT saaqcio sazogadoeba xalik banki saqarTvelos (,,banki”) TandarTuli finansuri angariSgebis auditi, romelic moicavs finansuri mdgomareobis angariSs 2018 wlis 31 dekembris mdgomareobiT, agreTve aRniSnuli dRiT dasrulebuli wlis mogeba-zaralisa da sxva sruli Semosavlebis, kapitalSi cvlilebebisa da fuladi saxsrebis moZraobis angariSebs da finansur angariSgebaze TandarTul SeniSvnebs, buRaltruli aRricxvis politikis ZiriTadi principebis CaTvliT. Cveni azriT, warmodgenili finansuri angariSgeba, yvela arsebiTi aspeqtis gaTvaliswinebiT, samarTlianad asaxavs bankis finansur mdgomareobas 2018 wlis 31 dekembris mdgomareobiT, misi saqmianobis Sedegebsa da fuladi saxsrebis moZraobas mocemuli TariRiT dasrulebuli wlisaTvis finansuri angariSgebis saerTaSoriso standartebis (fass) Sesabamisad. daskvnis safuZveli auditi Catarda auditis saerTaSoriso standartebis (ass) Sesabamisad. aRniSnuli standartebiT gansazRvruli Cveni pasuxismgebloba ganmartebulia Cveni angariSis qveTavSi `auditoris pasuxismgebloba finansuri angariSgebis auditze~. Cven vmoqmedebdiT bankisgan damoukideblad, rogorc amas moiTxovs buRalterTa eTikis saerTaSoriso standartebis sabWos dokumenti `profesional buRalterTa eTikis kodeqsi~ (pbek kodeqsi) da saqarTveloSi auditis ganxorcielebisas saWiro eTikuri moTxovnebi. Sesabamisad, Cven mier Sesrulebuli eTikuri valdebulebebi Seesabameboda rogorc pbek kodeqsis, agreTve, aRniSnuli moTxovnebiT gansazRvrul standartebs. Cveni Rrma rwmeniT, Cven mier mopovebuli auditoruli mtkicebulebebi sakmarisia profesiuli daskvnis gasakeTeblad. sxva informacia

sxva informaciaze pasuxismgebloba ekisreba xelmZRvanelobas. sxva informacia moicavs informacias mmarTvelobiT angariSSi, romelic momzadebulia buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanonis Sesabamisad. Cveni daskvna finansur angariSgebaze ar moicavs mmarTvelobiT angariSs. finansuri angariSgebis Cven mier Catarebuli auditis RonisZiebebTan dakavSirebiT Cveni pasuxismgebloba moicavs sxva informaciis gacnobas da am procesSi imis dadgenas, aris Tu ara sxva informacia finansuri angariSgebisa da auditis procesSi mopovebuli informaciis arsebiTad Seusabamo an sxvagvarad arsebiTad mcdari. Tu, Cven mier Catarebuli samuSaos safuZvelze, davaskvniT, rom am sxva informaciasTan arsebiTi saxis Seusabamoba arsebobs, Cven valdebulebi varT, ganvacxadoT am faqtis Sesaxeb. xelmZRvanelobisa da finansur angariSgebaze pasuxismgebel pirTa movaleobebi

xelmZRvaneloba movalea, moamzados da obieqturad warmoadginos finansuri angariSgeba finansuri angariSgebis saerTaSoriso standartebis Sesabamisad da uzrunvelyos imgvari Sida kontrolis sistemis arseboba, romelic, misi azriT azriT, aucilebelia iseTi finansuri angariSgebis mosamzadeblad, romelic ar Seicavs SecdomiT da TaRliTobiT gamowveul arsebiT uzustobebs. finansuri angariSgebis momzadebisas, xelmZRvaneloba movalea, Seafasos bankis mxridan saqmianobis gagrZelebis (uwyveti sawarmos principis) unari, agreTve, aucileblobis SemTxvevaSi, ganmartos uwyveti sawarmos principTan dakavSirebuli sakiTxebi da aRniSnuli principi gamoiyenos buRaltruli aRricxvis safuZvlad garda im SemTxvevebisa, rodesac xelmZRvaneloba an miznad isaxavs bankis likvidacias Tu saqmianobis Sewyvetas, an ar gaaCnia amisgan gansxvavebuli qmedebis realisturi alternativa.

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bankis marTvasa da zedamxedvelobaze pasuxismgebeli pirebi valdebulni arian, zedamxedveloba gauwion bankis finansuri angariSgebis process. auditoris movaleobebi finansuri angariSgebis auditis procesSi Cveni amocanaa, movipovoT imis safuZvliani rwmena, rom finansuri angariSgeba mTlianobaSi ar Seicavs SecdomiT da TaRliTobiT gamowveul arsebiT uzustobebs da gavceT auditoruli daskvna, romelic Cveni Tvalsazrisis gamomxatveli iqneba. safuZvliani rwmena maRali xarisxis rwmenas warmoadgens, magram, amavdroulad, ar aris imis garantia, rom auditis saerTaSoriso standartebiT Catarebuli auditi yovelTvis gamoavlens arsebiTi xasiaTis uzustobas aseTis arsebobis SemTxvevaSi. uzustobebi SeiZleba warmoiSvas rogorc TaRliTobis, agreTve, Secdomis Sedegad da arsebiTad iTvleba maSin, rodesac, damoukideblad Tu erToblivad, SeiZleba potenciurad zegavlenas axdendes am finansuri angariSgebis safuZvelze mis momxmarebelTa mier miRebul ekonomikur gadawyvetilebebze. auditis saerTaSoriso standartebis safuZvelze, auditis mTeli procesis ganmavlobaSi gamovTqvamT profesiul Tvalsazriss da vinarCunebT profesiul skepticizms. garda amisa:

Cven identificirebas vukeTebT da vafasebT finansur angariSgebaSi TaRliTobiTa Tu SecdomiT gamowveuli arsebiTi uzustobis riskebs; vgegmavT da vatarebT auditis procedurebs am riskebze reagirebis TvalsazrisiT da movipovebT iseT auditorul mtkicebulebas, rac sakmarisi da adekvaturi safuZveli iqneba Cveni daskvnis Camosayalibeblad. TaRliTobiT gamowveuli arsebiTi uzustobis ver SemCnevis riski Secdomis Sedegad gaparuli arsebiTi uzustobis ver SemCnevis risks aRemateba, radgan TaRliToba SeiZleba xdebodes saidumlo garigebis, gayalbebis, informaciis winaswar ganzraxuli gamotovebis, informaciis arasworad warmodgenis an Sida kontrolis meqanizmis darRvevis gziT;

mocemuli viTarebisaTvis Sesaferisi auditis procedurebis dagegmvis mizniT, viqmniT warmodgenas arsebuli Sida kontrolis meqanizmebis Taobaze, rac ar gulisxmobs bankis Sida kontrolis efeqturobis Taobaze azris gamoTqmis ganzraxvas;

vafasebT buRaltruli aRricxvis gamoyenebuli politikebis Sesabamisobas da xelmZRvanelobis mier gakeTebuli buRaltruli prognozebisa da ganmartebebis marTebulobas;

vakeTebT daskvnas xelmZRvanelobis mxridan aRricxvis uwyveti sawarmos principis safuZvelze warmoebis Sesaferisobaze da, mopovebuli auditoruli mtkicebulebebis safuZvelze, gamovTqvamT mosazrebas, arsebobs Tu ara arsebiTi xasiaTis arasarwmunoeba iseT pirobebTan Tu movlenebTan mimarTebaSi, ramac SeiZleba eWvqveS daayenos bankis unari, uwyvetad gaagrZelos saqmianoba. Tu Cveni daskvnis mixedviT, arsebiTi arasarwmunoeba arsebobs, Cven valdebulebi varT, Cven mier SemuSavebul auditoris angariSSi yuradReba gavamaxviloT finansur angariSgebaSi mocemul ganmartebebze, xolo Tu amgvari ganmartebebi arasakmarisia, movaxdinoT daskvnis modificireba. Cveni daskvnebi efuZneba auditoris angariSis momzadebis TariRisaTvis mopovebul auditorul mtkicebulebas. Tumca, momavalSi damdgarma movlenebma Tu garemoebebma SeiZleba banki aiZulos, Sewyvitos moqmedi sawarmos principiT moqmedeba.

vafasebT finansuri angariSgebis mTlian struqturas, Sinaarssa da warmodgenis formas, maT Soris ganmartebebs da aseve imas, Tu rogor Seesabameba finansuri angariSgebaSi, Sesabamisi tranzaqciebsa da movlenebis asaxva informaciis obieqturad warmodgenis princips.

sxva sakiTxebs Soris, Cven zedamxedvelobaze pasuxismgebel pirebs vatyobinebT auditis dagegmil Sinaarssa da ganrigs, aseve auditis Sedegad mopovebul mtkicebulebebs, maT Soris, Sida kontrolSi auditis dros aRmoCenil mniSvnelovan xarvezebs.

11

angariSi sxva samarTlebrivi da maregulirebeli moTxovnebis Sesaxeb xelmZRvaneloba movalea, moamzados mmarTvelobis angariSi buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanonis Sesabamisad da uzrunvelyos imgvari Sida kontrolis sistemis arseboba, romelic, misi azriT azriT, aucilebelia iseTi mmarTvelobis angariSis mosamzadeblad, romelic ar Seicavs SecdomiT da TaRliTobiT gamowveul arsebiT uzustobebs. Cven CavatareT procedurebi imis gasarkvevad, Tu ramdenad aris mmarTvelobis angariSi momzadebuli buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanonis moTxovnebis Sesabamisad da Seicavs Tu ara buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanoniT gansazRvrul informacias. Cven procedurebi SevarCieT da SevasruleT Cveni Sefasebis safuZvelze, maT Soris, gamokiTxvis, analizisa da dokumentaciis gacnobis, bankis politikebis, procedurebis, meTodologiebisa da angariSgebuli informaciis buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanonis moTxovnebTan Sedarebis gziT, agreTve raodenobrivi monacemebisa da sxva informaciis gadaangariSebisa da Sedarebis safuZvelze. Cveni azriT:

2018 wlis 31 dekembers dasrulebuli wlis mmarTvelobis angariSi momzadebulia buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanonis moTxovnebis Sesabamisad;

2018 wlis 31 dekembers dasrulebuli wlis mmarTvelobis angariSSi mocemulia buRaltruli aRricxvis, angariSgebisa da auditis Sesaxeb saqarTvelos kanoniT gaTvaliswinebuli informacia;

2018 wlis 31 dekembers dasrulebuli wlis mmarTvelobis angariSSi mocemuli informacia yvela arsebiT aspeqtSi 2018 wlis 31 dekembers dasrulebuli wlis finansur angariSgebaSi mocemuli informaciis Sesabamisia.

jon robinsoni Sps deloiti da tuSis saxeliT Tbilisi, saqarTvelo 2019 wlis 1 marti

saaqcio sazogadoeba xalik banki saqarTvelo finansuri mdgomareobis angariSi

2018 wlis 31 dekembriT dasrulebuli wlis mdgomareobiT

(aTasobiT larSi)

12

SeniSvna

31 dekemberi, 2018

31 dekemberi, 2017

aqtivebi:

fuli da fulis eqvivalentebi 6 24,876 20,335

savaldebulo minimaluri rezervi seb-Si 7 26,436 44,955

moTxovnebi finansuri institutebis mimarT 8 1,732 1,645

klientebze gacemuli sesxebi 9 401,091 326,416

investiciebi kapitalSi 10 54 54

investiciebi savalo instrumentebSi 11 16,857 16,823

ZiriTadi saSualebebi 12 13,247 12,041

aramaterialuri aqtivebi 13 3,751 3,745

mimdinare mogebis gadasaxadis aqtivi 624 -

sxva aqtivebi 14 1,797 1,647

sul aqtivebi 490,465 427,661

valdebulebebi:

gadasaxdelebi finansuri institutebis mimarT 15 274,260 263,034

klientebis depozitebi 16 86,477 61,683

sxva valdebulebebi* 18 2,122 2,419

mogebis gadasaxadis valdebuleba - 1,313

anaricxebi 17 273 179

gadavadebuli mogebis gadasaxadis valdebulebebi 26 2,529 1,750

subordinirebuli sesxi 19 26,860 26,013

sul valdebulebebi 392,521 356,391

kapitali:

saaqcio kapitali 20 62,000 48,000

gadafasebis rezervi 1,614 406

gaunawilebeli mogeba 34,330 22,864

sul kapitali 97,944 71,270

sul valdebulebebi da kapitali 490,465 427,661

* bankma 2017 wlis 31 dekembris mdgomareobiT finansuri mdgomareobis asaxvis forma Secvala 2018 wlis 1 ianvars buRaltruli aRricxvis axali politikebis gatarebis Sedegad. damatebiTi informacia buRaltruli aRricxvis axali politikebis Taobaze ixileT SeniSvnaSi #3. direqtorTa sabWos saxeliT:


16-87 gverdebze TandarTuli SeniSvnebi warmoadgens mocemuli finansuri angariSgebis ganuyofel nawils.

saaqcio sazogadoeba xalik banki saqarTvelo mogeba-zaralisa da sxva sruli Semosavlebis angariSi


(aTasobiT larSi)

13

SeniSvna 2018 2017

saprocento Semosavali 21 36,249 32,227

saprocento xarji 21 (12,077) (8,344) wminda saprocento Semosavali gaufasurebis danakargebis xarjamde 24,172 23,883 saprocento Semosavlebis mqone aqtivebis gaufasurebis danakargebis xarjis aRdgena 22 857 (1,300)

wminda saprocento Semosavali 25,029 22,583

sakomisio Semosavlebi 23 1,618 4,356

sakomisio xarjebi 23 (861) (2,510)

wminda mogeba savaluto operaciebze 24 1,103 1,105 gaufasurebis danakargebi saprocento sargeblis armqone aqtivebze 22 (42) -

anaricxebis aRdgena/(anaricxebi) 17 75 (33)

sxva Semosavali 196 26

wminda arasaprocento Semosavali 2,089 2,944

saoperacio Semosavali 27,118 25,527

saoperacio xarjebi 25 (12,703) (11,914)

mogeba mogebis gadasaxadamde 14,415 13,613

mogebis gadasaxadis xarji 26 (1,859) (1,756)

periodis mogeba 12,556 11,857

sxva sruli Semosavali:

SemdgomSi mogeba-zaralSi arareklasificirebuli erTeulebi:

mogeba ZiriTadi saSualebebis gadafasebidan 12 1,438 - ZiriTadi saSualebebis gadafasebasTan dakavSirebuli mogebis gadasaxadi

(216) -

sxva sruli Semosavali mogebis gadasaxadis gareSe 1,222 -

sul sruli Semosavali 13,778 11,857

direqtorTa sabWos saxeliT:



saaqcio sazogadoeba xalik banki saqarTvelo

kapitalSi cvlilebebis angariSi


(aTasobiT larSi)

14

SeniSvna saaqcio

kapitali gadafasebis

rezervi gaunawilebeli

mogeba sul

kapitali

1 ianvari, 2017 48,000 410 11,003 59,413

periodis mogeba - - 11,857 11,857 gadafasebis rezervis gamoTavisufleba gadafasebuli aqtivebis cveTis gamo - (4) 4

-

31 dekemberi, 2017 48,000 406 22,864 71,270

koreqtireba fass 9-is pirveli gamoyenebisas, gadasaxadis gareSe - - (1,104) (1,104)

1 ianvari, 2018 (gadafasebuli) 48,000 406 21,760 70,166

saaqcio kapitalis gazrda 20 14,000 - - 14,000

periodis mogeba - - 12,556 12,556 gadafasebis rezervis gamoTavisufleba gadafasebuli aqtivebis cveTis gamo - (14) 14

-

sxva sruli Semosavali, mogebis gadasaxadis gareSe - 1,222 -

1,222

31 dekemberi, 2018 62,000 1,614 34,330 97,944




daxuruli saaqcio sazogadoeba xalik banki saqarTvelo fuladi saxsrebis moZraobis angariSi


(aTasobiT larSi)

15

SeniSvna 2018 2017

fuladi saxsrebis moZraoba saoperacio saqmianobidan: mogeba mogebis gadasaxadamde 14,415 13,613 arafuladi erTeulebis koreqtireba:

gaufasurebis danakargebis rezervi saprocento sargeblis matarebel aqtivebze 22 (857) 1,300 gaufasurebis danakargebis rezervi saprocento sargeblis gareSe arsebul aqtivebze 22 42 - rezervi sxva operaciebze 17 (75) 33 cveTa da amortizacia 25 1,113 976 ucxouri valutis gacvliTi kursis cvlilebiT miRebuli zarali/(mogeba) 24 (477) 87 cvlileba daricxul procentSi, wminda 4,958 2,893

fuladi saxsrebis Semodineba saoperacio saqmianobidan, saoperacio aqtivebisa da valdebulebebis cvlilebebamde 19,119 18,902

saoperacio aqtivebisa da valdebulebebis cvlileba saoperacio aqtivebis (zrda)/kleba:

fulis savaldebulo rezervi seb-Si 18,183 (7,138) moTxovnebi finansuri institutebis mimarT (108) (772) klientebze gacemuli sesxebi (76,943) (54,197) sxva aqtivebi (1,531) (109)

saoperacio valdebulebebis (kleba)/zrda: gadasaxdelebi finansuri institutebis mimarT 9,684 53,808 klientebis depozitebi 25,357 (18,470) sxva valdebulebebi (475) 192

operaciebSi gamoyenebuli naRdi fuli (6,714) (7,784) gadaxdili mogebis gadasaxadi (1,725) (825)

saoperacio saqmianobaSi gamoyenebuli wminda naRdi fuli (8,439) (8,609) fuladi saxsrebis moZraoba sainvesticio saqmianobidan:

ZiriTadi saSualebebis SeZena (467) (671) ZiriTadi saSualebebis realizaciidan miRebuli Tanxebi 10 - aramaterialuri aqtivebis SeZena (350) (838) savalo instrumentebSi investiciebis Sesyidva 12 (190)

sainvesticio saqmianobaSi gamoyenebuli wminda naRdi fuli (795) (1,699) fuladi saxsrebis moZraoba finansuri saqmianobidan

Cveulebrivi aqciebis gamoSveba 14,000 - wminda fuladi saxsrebis Semodineba finansuri saqmianobidan 14,000 - valutis gacvliTi kursis cvlilebis efeqti fulsa da fulis eqvivalentebze (225) 14

wminda zrda/(kleba) fulsa da fulis eqvivalentebSi 4,541 (10,294) fuli da fulis eqvivalentebi, wlis dasawyisi 20,335 30,629

fuli da fulis eqvivalentebi, wlis bolos 24,876 20,335

2018 wlis 31 dekembriT dasrulebuli wlis ganmavlobaSi bankis mier gadaxdilma da miRebulma procentma Sesabamisad Seadgina 6,607 aTasi da 35,638 aTasi lari. 2017 wlis 31 dekembriT dasrulebuli wlis ganmavlobaSi bankis mier gadaxdilma da miRebulma procentma Sesabamisad Seadgina 5,447 aTasi da 31,965 aTasi lari.





finansur angariSgebasTan dakavSirebuli SeniSvnebi


(aTasobiT larSi)

16

1. organizacia xalik banki saqarTvelo (`banki~) aris saaqcio sazogadoeba, romelic saqarTveloSi daregistrirda 2008 wlis 29 ianvars. bankis saqmianobas aregulirebs saqarTvelos erovnuli banki (`seb~). banki sakuTar saqmianobas axorcielebs sabanko saqmianobis #0110246 generaluri licenziis safuZvelze. bankis ZiriTad saqmianobas warmoadgens komerciuli saqmianoba, fasiani qaRaldebiTa da ucxouri valutiT vaWroba, sesxebis da garantiebis gacema da depozitebis mozidva. bankis iuridiuli misamarTia: saqarTvelo, Tbilisi, kostavas quCa #74. 2018 da 2017 wlebis 31 dekembris mdgomareobiT banks Sesabamisad gaaCnda rva da Svidi filiali saqarTveloSi. 2018 da 2017 wlebis 31 dekembris mdgomareobiT bankis mier gamoSvebul aqciebs flobda Semdegi aqcioneri:

31 dekemberi, 2018

31 dekemberi, 2017

pirveli donis aqcioneri:

ss xalik banki yazaxeTi 100% 100%

sul 100% 100%

ss `xalik banki yazaxeTis~ ZiriTadi aqcionerebi arian ss holdingi almeqsi da ss akumulirebuli sapensio fondi. ss xalik banki yazaxeTis saboloo mflobelebi arian timur kulibaievi da dinara kulibaieva. finansuri angariSgeba gamosaSvebad damtkicda 2019 wlis 1 marts direqtorTa sabWos mier.

2. momzadebis safuZveli

Sesabamisobis angariSi. winamdebare finansuri angariSgebebi momzadebulia finansuri

angariSgebis saerTaSoriso standartebis (“fass”) Sesabamisad. finansuri angariSgebebi momzadebulia imis gaTvaliswinebiT, rom banki warmoadgens moqmed sawarmos da gaagrZelebs muSaobas axlo momavalSi. finansuri angariSgebebi warmodgenilia qarTul larSi, Tu sxvagvarad ar aris miTiTebuli. finansuri angariSgebebi momzadebulia istoriuli Rirebulebis safuZvelze, garda im zogierTi qonebisa, romelic yoveli saangariSo periodis bolos aisaxeba gadafasebuli RirebulebiT, rogorc es ganmartebulia qvemoT. istoriuli Rirebuleba sazogadod efuZneba saqonelsa da momsaxurebaSi gadaxdili anazRaurebis samarTlian Rirebulebas. samarTliani Rirebuleba aris is fasi, romlesac gazomvis dRes bazris monawileTa Soris arsebul Tanmimdevrul tranzaqciaSi piri miiRebda aqtivis gayidvisas an gadaixdida valdebulebis gasxvisebisTvis, imis miuxedavad, SeiZleba Tu ara am fasze pirdapir dakvirveba an misi gamoTvla Sefasebis sxva teqnikis gamoyenebiT. aqtivis an valdebulebis samarTliani Rirebulebis gamoTvlisas, banki iTvaliswinebs am aqtivis an valdebulebis maxasiaTeblebs, Tu bazris monawileebi amave maxasiaTeblebs gaiTvaliswinebdnen aRniSnuli aqtivis an valdebulebis Sefasebisas, gazomvis dRes. winamdebare finansur angariSgebebSi samarTliani Rirebuleba gazomvis an/da ganmartebis mizniT aRniSnul safuZvelze dayrdnobiT ganisazRvreba.


finansur angariSgebasTan dakavSirebuli SeniSvnebi (gagrZeleba)


(aTasobiT larSi)

17

garda amisa, finansuri angariSgebis miznebisaTvis, samarTliani Rirebulebis sazomi iyofa 1-eli, me-2 da me-3 donis kategoriebad imis mixedviT, Tu samarTliani Rirebulebis romeli komponentebia dakvirvebadi da ra mniSvnelobis matarebelia es komponentebi mTlianad samarTliani Rirebulebis moculobis dadgenaSi. aRniSnuli kategoriebia:

1-eli donis komponentebs warmoadgens aqtiur bazarze identur aqtivebze an valdebulebebze dadgenili fasebi (koreqtirebis gareSe), romelTa Sefaseba pirs SeuZlia gazomvis dRes;

me-2 donis komponentebs warmoadgens is komponentebi, romlebic gansxvavdeba 1-el doneSi mocemuli dadgenili fasebisgan da pirdapir an iribad dakvirvebadia mocemuli aqtivis an valdebulebisaTvis; da

me-3 donis komponentebze dakvirveba mocemuli aqtivis an valdebulebisaTvis SeuZlebelia.

banki registrirebulia saqarTveloSi da buRaltrul aRricxvas awarmoebs qarTuli kanonmdeblobisa da regulaciebis Sesabamisad. banki finansuri mdgomareobis angariSs waradgens likvidobis mixedviT. finansuri mdgomareobis angariSis TariRidan 12 Tvis ganmavlobaSi (mimdinare) an 12 Tveze meti drois ganmavlobaSi (grZelvadiani) miRebis an angariSsworebis analizi warmodgenilia SeniSvnaSi #30. bankis finansur angariSgebebSi Setanili elementebi izomeba im ekonomikuri garemos valutis gamoyenebiT, romelSic banki axorcielebs Tavis saqmianobas (“funqcionaluri valuta”). funqcionaluri valuta bankis aqcionerebisaTvis aris qarTuli lari. bankis finansuri angariSgebebi warmodgenilia qarTul larSi. yvela Rirebuleba damrgvalebulia aTasobiT laramde, garda im SemTxvevebisa, roca sxvagvarad aris miTiTebuli. finansuri aqtivebi da finansuri valdebulebebi urTierTgaiqviTeba da finansuri mdgomareobis angariSSi aisaxeba wminda RirebulebiT mxolod im SemTxvevaSi, Tu banks gaaCnia iuridiulad aRsrulebadi ufleba, urTierTgaqviTos zemoxsenebuli Tanxebi da ganzraxuli aqvs wminda RirebulebiT aRricxva an surs erTdroulad moaxdinos aqtivis realizacia da valdebulebis dafarva. Semosavali da xarji mogeba-zaralisa da sxva sruli Semosavlebis angariSSi ar gaiqviTeba, Tu es ar aris savaldebulo an nebadarTuli romelime sabuRaltro standartiT an interpretaciiT da Sesabamisad ganmartebuli bankis sabuRaltro politikaSi. mocemuli finansuri angariSgeba aris bankis pirveli wliuri finansuri angariSgeba, romelSic gamoyenebulia fass 9 `finansuri instrumentebi~ da fass 15 `Semosavali klientebTan gaformebuli kontraqtebidan~. ZiriTad sabuRaltro politikebSi Setanili cvlilebebi aRwerilia SeniSvnaSi #3.

3. axali da Sesworebuli finansuri aRricxvis saerTaSoriso standartebis (fass) miReba

finansur angariSebSi naCveneb Tanxebze moqmedi fass-ebSi Setanili Sesworebebi bankma fass 9 da fass 15-is gamoyeneba daiwyo 2018 wlis 1 ianvridan. garda amisa, bankma naadrevad daiwyo 2017 wlis oqtomberSi gamoSvebuli `winaswari gadaxdis maxasiaTeblebi uaryofiTi anazRaurebiT~ (Sesworeba fass 9). fass 9 “finansuri instrumentebi”. bankma SeimuSava bass-is mier 2014 wlis ivlisSi gamocemuli fass 9, romlis Tavdapirveli gamoyenebis TariRia 2018 wlis 1 ianvari. axali standartis gamoyenebam gamoiwvia buRaltruli aRricxvis politikebis cvlilebebi da finansur angariSgebaSi manamde aRiarebuli Tanxebis koreqtirebis aucilebloba. fass 9-is gardamavali debulebebis Sesabamisad, bankma gadawyvita, ar gadaefasebina Sesadarisi ricxvebi. fass 9-ze gadasvlis dRisaTvis dafiqsirebuli finansuri aqtivebisa da valdebulebebis sabalanso Rirebulebebis koreqtireba aisaxa mimdinare periodis sawyis gaunawilebel mogebasa da sxva rezervebSi. amdenad, ganmartebis miznebisaTvis, fass 7-iT




(aTasobiT larSi)

18

gaTvaliswinebuli ganmartebebis Sesabamisi Sesworeba gamoyenebuli iqna mxolod mimdinare periodze, garda qvemoT aRwerili SemTxvevebisa. 2018 wlis 1 ianvris mdgomareobiT fass 9-ze gadasvlis gamo bankma cvlilebebi Seitana 2017 wlis 31 dekembris mdgomareobiT momzadebuli finansuri mdgomareobis angariSisa da ganmartebebis saprezentacio formaSi. es cvlilebebi Seexo mxolod im rezervebs, romlebic 2018 wlis 31 dekembriT dasrulebuli wlis finansur angariSgebaSi, 2017 wlis 31 dekembriT dasrulebuli wlis finansuri angariSgebisgan gansxvavebiT, sxva valdebulebebisgan gamocalkevda. fass 9-is miRebam gamoiwvia finansuri aqtivebisa da finansuri valdebulebebis aRiarebis, klasifikaciisa da Sefasebis, agreTve finansuri aqtivebis gaufasurebis politikebis cvlileba. fass 9-is amoqmedebis Sedegad, mniSvnelovani cvlileba Sedis finansuri instrumentebis maregulirebel sxva standartebSi, magaliTad, fass 7: `finansuri instrumentebi: ganmarteba~. fass 9-is Tavdapirveli gamoyenebis efeqti ZiriTadad vrceldeba Semdegze:

gaufasurebis axali modelis gamo, finansur aqtivebze aRiarebuli gaufasurebis danakargebis zrda/kleba

fass 9-Tan dakavSirebuli damatebiTi ganmartebebi. damatebiTi informacia buRaltruli aRricxvis axali politikebis Taobaze ixileT SeniSvnaSi #4. finansuri mdgomareobis angariSis naSTebis Sedareba bass 39-sa fass 9-s Soris bankSi Catarda finansuri aqtivebis marTvis biznes-modelebisa da maTi fuladi saxsrebis moZraobis maxasiaTeblebis detaluri analizi. qvemoT mocemul cxrilSi erTmaneTs aris Sedarebuli finansuri aqtivebis sabalanso Rirebulebebi bass 39-is mixedviT Sefasebis winandeli kategoriisa da 2018 wlis 1 ianvars fass 9-ze gadasvlisas miRebuli Sefasebis axali kategoriis mixedviT:

Tavdapirveli klasifikacia bass

39-is mixedviT

axali klasifikacia

fass 9-is mixedviT

Tavdapirveli sabalanso

Rirebuleba bass 39-is mixedviT

axali sabalanso Rirebuleba

fass 9-is mixedviT

fuli da fulis eqvivalentebi sesxebi da moTxovnebi

amortizebuli Rirebuleba

20,335 20,332

savaldebulo rezervi seb-Si sesxebi da moTxovnebi


44,955 44,953

moTxovnebi finansuri institutebis mimarT

sesxebi da moTxovnebi


1,645 1,644

klientebze gacemuli sesxebi sesxebi da moTxovnebi


326,416 325,301

investiciebi kapitalSi

savaWrod gankuTvnili

realuri Rirebuleba sxva srul

SemosavalSi - sakuTari kapitali

54 54

investiciebi savalo instrumentebSi dafarvis vadamde flobili


16,823 16,814

sxva finansuri aqtivebi sesxebi da moTxovnebi


630 630

sul finansuri aqtivebi 410,858 409,728

gadasaxdelebi finansuri institutebis mimarT



263,034 263,034

klientebis depozitebi amortizebuli Rirebuleba


61,683 61,683

sxva finansuri valdebulebebi amortizebuli Rirebuleba


730 730

subordinirebuli sesxi amortizebuli Rirebuleba


26,013 26,013

sul finansuri valdebulebebi

351,460 351,460

wminda finansuri aqtivebi

59,398 58,268




(aTasobiT larSi)

19

qvemoT mocemul cxrilSi naCvenebia bankis finansuri aqtivebisa da finansuri valdebulebebis Sefasebis Tavdapirveli kategoriebi bass 39-is mixedviT da Sefasebis axali kategoriebi fass 9-is mixedviT 2018 wlis 1 ianvris mdgomareobiT:

sabalanso Rirebuleba bass

39-is mixedviT 2017 wlis 31

dekembris mdgomareobiT reklasifikacia gadafaseba

sabalanso Rirebuleba

fass 9-is mixedviT 2018

wlis 1 ianvris mdgomareobiT

finansuri aqtivebi

sesxebidan da moTxovnebidan 393,981 (393,981) - - fuli da fulis eqvivalentebi 20,335 - (3) 20,332 savaldebulo rezervi seb-Si 44,955 - (2) 44,953 moTxovnebi finansuri institutebis mimarT 1,645 - (1) 1,644 klientebze gacemuli sesxebi 326,416 - (1,115) 325,301 sxva finansuri aqtivebi 630 - - 630

amortizebul RirebulebaSi - 393,981 (1,121) 392,860 gasayidad gankuTvnilidan 54 (54) - -

investiciebi wilobriv instrumentebSi - 54 - 54 sxva srul SemosavalSi realur RirebulebaSi - sakuTar kapitalSi - 54 - 54 dafarvis vadamde flobilidan 16,823 (16,823) - -

investiciebi savalo instrumentebSi - 16,823 (9) 16,814 amortizebul RirebulebaSi - 16,823 (9) 16,814 finansuri valdebulebebi bass 39 sabalanso Rirebulebidan 351,461 (351,461) - -

gadasaxdelebi finansuri instrumentebis mimarT 263,034 - - 263,034

klientebis depozitebi 61,684 - - 61,684 sxva finansuri

valdebulebebi 730 - - 730 subordinirebuli sesxi 26,013 - - 26,013

fass 9 amortizebul RirebulebaSi - 351,461 - 351,461

Semdeg cxrilSi gaanalizebulia fass 9-ze gadasvlis efeqti, gadasaxadis gareSe, gaufasurebis danakargebis anaricxebsa da gaunawilebel mogebaze. efeqti dakavSirebulia gaunawilebel mogebasTan. sakuTari kapitalis sxva komponentebze efeqti ar fiqsirdeba. gaunawilebeli mogeba

saboloo Rirebuleba bass 39-is mixedviT (2017 wlis 31 dekemberi) 22,864

mosalodneli sakredito danakargebis aRiareba fass 9-is mixedviT (1,130)

mosalodneli sakredito danakargebis aRiareba garantiebsa da nakisr sesxebze fass 9-is mixedviT

(169)

gadavadebuli mogebis gadasaxadis sargebeli 195

gadafasebuli sawyisi Rirebuleba fass 9-is mixedviT (2018 wlis 1 ianvari) 21,760

fass 15 – Semosavali klientebTan gaformebuli kontraqtebidan fass 15 mewarme pirebs klientebTan gaformebuli kontraqtebidan miRebuli Semosavlebis aRricxvis erTian, srul models sTavazobs. ZalaSi Sesvlis Semdeg fass 15 Caanacvlebs Semosavlis aRiarebis arsebul princips, maT Soris `bass 18 – Semosavlebi~, `bass 11 – samSeneblo kontraqtebi~ da maTTan dakavSirebul interpretaciebs. fass 15-is amosavali principi imaSi mdgomareobs, rom pirma Semosavali ise unda aRiaros, rom amiT asaxos klientebisaTvis nakisri saqonlisa Tu momsaxurebis gadacema iseTi TanxiT, romelic asaxavs anazRaurebas, ris miRebasac piri varaudobs am saqonlisa da momsaxurebis sanacvlod. kerZod, standarti gvTavazobs erT, principebze dafuZnebul, xuTetapian models, romelic klientebTan gaformebul yvela kontraqtze vrceldeba.




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es xuTi etapia:

kontraqtis klientTan identificireba;

sakontraqto valdebulebebis dadgena;

tranzaqciis fasis gansazRvra;

tranzaqciis fasis mikuTvneba sakontraqto valdebulebasTan;

Semosavlis aRiareba, rodesac (an Tu) piri sakontraqto valdebulebas Seasrulebs.

fass 15-is mixedviT, piri Semosavals aRiarebs sakontraqto valdebulebis Sesrulebisas, anu maSin, rodesac Sesabamis sakontraqto valdebulebasTan dakavSirebul saqonelsa Tu momsaxurebaze `kontroli” klients gadaecema. ufro konstruqciuli xasiaTis instruqcia daemata specifiuri scenarebis damuSavebis Temebs. aseve Semodis Semosavlis ganmartebis axali moTxovnebi. 2016 wlis aprilSi standartebisa da interpretaciebis sabWom gamosca `fass 15-is ganmarteba~, romelic dakavSirebulia sakontraqto valdebulebaTa Sesrulebis dadgenis, ZiriTadi da agentis anazRaurebis gansazRvris, agreTve licenzirebis gamoyenebis procedurebTan. fass 15-is Sesworebis gamoyenebas klientebTan gaformebuli kontraqtebidan miRebuli Semosavlis moculobaze an miRebis droze da bankis mier aRiarebul Sesabamis aqtivebsa da valdebulebebze ar umoqmedia. axali da redaqtirebuli, gamoqveynebuli, magram ZalaSi jer arSesuli fass-ebi banki ar iyenebs Semdeg axal da redaqtirebul, gamoqveynebul magram ZalaSi jer arSesul fass-ebs:

fass 16 - ijara;

fass 17 - sadazRvevo kontraqtebi;

Sesworeba bass 28 - mekavSire da erTobliv sawarmoebSi arsebuli grZelvadiani wilebi;

fass-ebis wliuri redaqtirebis 2015-2017 ww. cikli;

Sesworeba bass 19 - TanamSromelTa anazRaureba

Sesworeba fass 10 - konsolidirebuli finansuri angariSgeba

faisk 23 - mogebis gadasaxadis damuSavebasTan dakavSirebuli arasarwmunoeba; bankis xelmZRvaneloba ar varaudobs, rom zemoT CamoTvlili standartebis miReba arsebiT zegavlenas iqoniebs momavali periodebis finansur angariSgebaze, garda qvemoT aRwerili fass 16-isa. Sesworeba fass 16 - ijara banki valdebulia, fass 16 `ijarebi~ 2019 wlis 1 ianvridan gamoiyenos. bankma Seafasa is savaraudo efeqti, rasac fass 16-is Tavdapirveli gamoyeneba mis finansur angariSgebaze iqoniebs. qvemoT aRwerilia aRniSnuli Sefasebis Sedegebi. 2019 wlis 1 ianvars standartis amoqmedebis realuri efeqti SeiZleba Seicvalos, radgan:

banks ar dausrulebia axali sainformacio teqnologiebis sistemebis kontrolis testireba da Sefaseba; da

Tavdapirveli gamoyenebis TariRis momcveli pirveli finansuri angariSgebis momzadebamde buRaltruli aRricxvis axali politikebi Seicvleba.

fass 16-Si mocemulia modeli, romelic miznad isaxavs saijaro garigebebisa da ijaris buRaltruli damuSavebis procedurebis dadgenas meijareebsa da moijareebSi. ZalaSi Sesvlis Semdeg fass 16 Caanacvlebs ijaris damuSavebis arsebul instruqciebs, maT Soris `bass 17 - ijara~ da masTan dakavSirebul interpretaciebs. fass 16 ijarisa da momsaxurebis kontraqtebs erTmaneTisgan ganasxvavebs imis mixedviT, akontrolebs Tu ara identificirebul aqtivs klienti. saoperacio (ara-sabalanso) ijarisa da finansuri (sabalanso) ijaris gansxvaveba moijaris SemTxvevaSi uqmdeba da Canacvlebulia modeliT, romlis mixedviT, moijarem unda aRiaros gamoyenebis uflebiT flobili aqtivi da




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Sesabamisi valdebuleba yvela ijaraSi garda moklevadiani ijarebisa da dabali Rirebulebis aqtivebisa. gamoyenebis uflebiT flobili aqtivi Tavdapirvelad aisaxeba RirebulebiT, SemdegSi ki Rirebulebisa (ramdenime gamonaklisis garda) da dagrovili cveTisa da gaufasurebis danakargebis sxvaobiT, romelic saijaro valdebulebis gadafasebis yoveli SemTxvevisas koreqtirdeba. saijaro valdebuleba Tavdapirvelad aisaxeba jer argadaxdili saijaro gadaxdebis mimdinare RirebulebiT. SemdgomSi saijaro valdebuleba koreqtirdeba procentisa da saijaro gadaxdebis, agreTve sxva faqtorebs Soris, ijaris modifikaciebis efeqtis gaTvaliswinebiT. garda amisa, icvleba fuladi nakadebis klasifikacia, radgan saoperacio ijaris gadaxdebi, bass 17-is mixedviT, warmodgenilia rogorc saoperacio fuladi nakadebi; xolo fass 16-is modelis mixedviT ki, saijaro gadaxdebi daiyofa ZiriTad Tanxad da procentad, romlebic, Sesabamisad, warmodgenili iqneba fulad nakadebad finansuri da saoperacio saqmianobidan. moijaris aRricxvisgan gansxvavebiT, meijaris mxaris buRaltruli aRricxva fass 16-Si arsebiTad bass 17-dan aris gadmotanili da misi mixedviT, meijare kvlavac valdebulia, ijara saoperacio an finansur ijarad ganasxvavos. bankma daasrula finansur angariSgebaze potenciuri zegavlenis sawyisi Sefaseba, magram detaluri Sefaseba jer ar dasrulebula. Tavdapirveli gamoyenebis periodSi finansuri angariSgebis momzadebaze fass 16-is realuri zegavlena damokidebuli iqneba momaval ekonomikur pirobebze, bankis saijaro portfelis ganviTarebaze, bankis gadawyvetilebaze, gamoiyenebs Tu ara ijaris ganaxlebis arCevans da imaze, Tu ra masStabiT gadawyvets igi praqtikuli saSualebebisa da arasavaldebulo aRiarebis uflebis gamoyenebas. momavalSi banki aRiarebs filialebisa da saofise farTis saoperacio ijarasTan dakavSirebul axal aqtivebsa da valdebulebebs. Sesabamisi xarjebis buneba Seicvleba, radgan fass 16-iT saoperacio ijaris xarjis wrfivi asaxva icvleba gamoyenebis uflebis matarebel aqtivebze - cveTis xarjiTa da saijaro valdebulebebze saprocento xarjis SemotaniT. banki saoperacio ijaris xarjs wrfivad, ijaris vadis ganmavlobaSi aRiarebda, xolo aqtivebsa da valdebulebebs mxolod im SemTxvevaSi, Tu saijaro gadaxdebsa da aRiarebul xarjs Soris droSi gansxvaveba iyo. 2018 wlis 31 dekembris mdgomareobiT, bankis momavalma minimalurma saijaro gadaxdebma iseT saoperacio ijarebze, romelTa gauqmeba ar igegmeba, fasdaTmobebis gareSe, 1,924 aTasi lari Seadgina, rasac banki, savaraudod, aRiarebs damatebiT saijaro valdebulebad, 1,732 aTasi laris RirebulebiT. banki fass 16-is Tavdapirvel gamoyenebas gegmavs 2019 wlis 1 ianvars, modificirebuli retrospeqciuli midgomiT. amdenad, fass 16-is gamoyenebis kumulatiuri efeqti aRiardeba rogorc 2019 wlis 1 ianvars gaunawilebeli mogebis sawyisi naSTis koreqtireba, Sesadarisi informaciis gadafasebis gareSe. banki gegmavs, uari Tqvas axal fass-ze gadasvlisas ijaris gansazRvrebis gamoyenebaze. es imas niSnavs, rom igi fass 16-s gamoiyenebs 2019 wlis 1 ianvramde gaformebul da bass 17 da faisk 4-iT ijarad identificirebul kontraqtebze. fass 17 sadazRvevo kontraqtebi axali standartiT dgindeba sadazRvevo kontraqtebis aRiarebis, gazomvis, warmodgenisa da ganmartebis principebi. is fass 4-s - sadazRvevo kontraqtebs Caanacvlebs. standarti iZleva `zogad models~, romelic modificirdeba iseTi sadazRvevo kontraqtebisaTvis, romlebic pirdapir monawileobas iTvaliswinebs, rac `cvladi anazRaurebis midgomad~ ganisazRvreba. `zogadi modeli~ martivdeba `premiumis ganawilebis midgomis~ gamoyenebiT darCenili sadazRvevo periodis valdebulebaTa Sefasebis konkretuli kriteriumebis dakmayofilebis SemTxvevaSi.

`zogad modelSi~ gamoyenebulia mimdinare daSvebebi samomavlo fuladi nakadebis odenobasTan, drosa da arasarwmunoebasTan dakavSirebiT. modeli mkafiod zomavs am




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arasarwmunoebis Rirebulebas; modeli efuZneba sabazro saprocento ganakveTebsa da polisis mflobelis ofcionebisa da garantiebis zegavlenas.

standartis gamoyeneba savaraudod mniSvnelovan cvlilebebs gamoiwvevs procesebsa da sistemaSi da aucilebels gaxdis biznesis mraval funqcias, maT Soris, finansebs, aqtuarulsa da sainformacio teqnologiebs Soris meti koordinaciis arsebobas. axali standarti ZalaSi Seva 2021 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisaTvis. vadamdeli gamoyenebis ufleba daSvebulia. kompaniam fass 17 retrospeqtiulad unda gamoiyenos, garda im SemTxvevebisa, rodesac es SeuZlebelia. aseT dros gamoyenebuli iqneba realuri Rirebulebis midgoma an modificirebuli retrospeqtiuli midgoma. axal standartze gadasvlis moTxovnebis miznebisaTvis, Tavdapirveli gamoyenebis TariRad iTvleba realuri gamoyenebis TariRi, Tu is wliuri saangariSgebo periodi, romelSic kompania pirvelad gamoiyenebs standarts da gadasvlis TariRi aris Tavdapirveli gamoyenebis TariRis uSualod winmswrebi periodis dasawyisi. xelmZRvaneloba ar elis, rom am standartis amoqmedeba mniSvnelovan zegavlenas moaxdens bankis finansur angariSgebaze. Sesworebebi bass 28 - mekavSire da erTobliv sawarmoebSi arsebuli grZelvadiani wilebi Sesworebebi ganmartavs, rom fass 9, misi gaufasurebis moTxovnebis CaTvliT, exeba mekavSire da erTobliv sawarmoebSi arsebul grZelvadian wilebs;. garda amisa, fass 9-is grZelvadian wilebze gamoyenebis dros, piri mxedvelobaSi ar iRebs bass 28-iT moTxovnil, sabalanso Rirebulebis koreqtirebas (anu grZelvadiani wilebis sabalanso Rirebulebis im koreqtirebas, romelic warmoiSva bass 28-is Sesabamisad investirebis obieqtis zaralis ganawilebis an gaufasurebis Sefasebis Sedegad). Sesworeba ZalaSi Sedis 2019 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisaTvis. vadamdeli gamoyeneba nebadarTulia. mocemulia specifiuri gardamavali debulebebi imis mixedviT, emTxveva Tu ara SesworebaTa Tavdapirveli gamoyeneba fass 9-is pirvel gamoyenebas. bankis xelmZRvaneloba ar varaudobs, rom am interpretaciis gamoyeneba arsebiT zegavlenas iqoniebs bankis finansur angariSgebaze. fass standartebis wliuri redaqtirebis 2015-2017 wlebis cikli wliuri redaqtirebis cikli moicavs Sesworebebs oTx standartSi. bass 12 - mogebis gadasaxadi Sesworeba ganmartavs, rom dividendebze mogebis gadasaxadis moqmedebis Sedegi mogeba-zaralis angariSgebaSi, sxva srul SemosavalSi an kapitalSi imis mixedviT unda aRiaros, Tu Tavdapirvelad sad moxda gasanawilebeli mogebis momtani tranzaqciebis aRiareba. aRniSnuli vrceldeba yvela SemTxvevaze, imis miuxedavad, moqmedebs Tu ara ganawilebul da gaunawilebel mogebaze gadasaxadis sxvadasxva ganakveTi. bass 23 - sesxis aRebis xarjebi Sesworeba ganmartavs, rom Tu Sesabamisi aqtivis gamosayeneblad an gasayidad gamzadebis Semdeg dasafari darCa nasesxebi saxsrebis raime nawili, nasesxeb saxsrebze kapitalizaciis koeficientis gamoTvlis procesSi es sesxi unda Sevides im TanxebSi, romlebsac kompania zogadad sesxulobs. fass 3 - biznes-kombinaciebi fass 3-is Sesworeba ganmartavs, rom Tu kompaniam kontroli daamyara iseT biznesze, romelic erTobliv saqmianobas warmoadgens, man unda gamoiyenos etapobrivad miRweuli biznes-kombinaciis moTxovnebi, maT Soris, realuri RirebulebiT xelaxla Seafasos erTobliv sawarmoSi manamde flobili wilebi. es ukanaskneli unda moicavdes erTobliv sawarmosTan dakavSirebul auRiarebel aqtivebs, valdebulebebsa da gudvils. fass 11 - erToblivi saqmianoba




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fass 11-is Sesworeba ganmartavs, rom Tu kompania monawileobs, magram ar flobs erTobliv kontrols iseT erTobliv saqmianobaze, romelic aris biznesi da am kompaniam moipova erToblivi kontroli amgvar erTobliv saqmianobaze, kompania ar aris valdebuli, xelaxla Seafasos erTobliv saqmianobaSi manamde flobili wili. yvela Sesworeba ZalaSia 2019 wlis 1 ianvars an mas Semdeg dawyebuli wliuri periodebisaTvis. naadrevi gamoyeneba nebadarTulia. bankis xelmZRvaneloba ar varaudobs, rom am SesworebaTa gamoyeneba momavalSi arsebiT zegavlenas iqoniebs bankis finansur angariSgebaze. Sesworeba bass 19 - TanamSromelTa anazRaureba Sesworeba ganmartavs, rom warsulSi gaweuli momsaxurebis Rirebuleba (an angariSsworebiT miRebuli mogeba an zarali) gamoiangariSeba dadgenili anazRaurebis valdebulebis (aqtivis) SefasebiT, ganaxlebuli daSvebebis gamoyenebiTa da SeTavazebuli anazRaurebisa da anazRaurebis programis aqtivebis SedarebiT programis cvlilebamde da cvlilebis Semdeg (an Sekvecisa Tu gadaxdis SemTxvevaSi), magram aqtivis zRvruli odenobis gauTvaliswineblad (es ukanaskneli SeiZleba warmoiSvas, rodesac gansazRvruli anazRaurebis programa proficituria). bass 19 mkafiod adgens, rom zRvruli odenobis efeqti, romelic SeiZleba warmoiSvas programis Sesworebis (an Sekvecis Tu gadaxdis) Sedegad, ganisazRvreba meore etapze da Cveulebrivad aisaxeba sxva srul SemosavalSi. aseve Seicvala paragrafebi, romlebic ukavSirdeba mimdinare momsaxurebis Rirebulebisa da wminda dadgenili anazRaurebis valdebulebis (aqtivis) wminda procentis Sefasebas. kompaniebs axla evalebaT mimdinare momsaxurebis Rirebulebisa da wminda dadgenili anazRaurebis valdebulebis (aqtivis) wminda procentis Sefaseba darCenili saangariSo periodisaTvis programis cvlilebis Semdeg gadafasebiT miRebuli axali daSvebebis gaTvaliswinebiT. wminda procentis SemTxvevaSi, Sesworeba mkafiod ambobs, rom programis cvlilebis Semdgom periodSi wminda procenti gamoiTvleba bass 19.99-iT gadafasebuli wminda dadgenili anazRaurebis valdebulebis (aqtivis) gamravlebiT gadafasebaSi gamoyenebul diskontirebis ganakveTze (da aseve wminda dadgenil valdebulebaze (aqtivze) Senatanebisa da benefitis gadaxdebis efeqtis gaTvaliswinebiT). Sesworebebi gamoiyeneba prospeqtiulad da vrceldeba mxolod im Sesworebul, Sekvecil an gadaxdil programebze, romlebic ganxorcielda bass 19-is pirveli gamoyenebis wliuri periodis dawyebis Semdeg. bass 19-is Sesworebebi vrceldeba 2019 wlis 1 ianvars an mis Semdeg dawyebul wliur periodebze, Tumca, kompaniis Sexedulebisamebr, maTi gamoyeneba SeiZleba naadrevadac. bankis xelmZRvaneloba ar varaudobs, rom standartis gamoyeneba momavalSi zegavlenas iqoniebs bankis finansur angariSgebaze. fass 10 - konsolidirebuli finansuri angariSgeba da bass 28 (Sesworebebi) aRniSnuli Sesworeba exeba iseT viTarebas, rodesac investorsa da mekavSire pirsa Tu erTobliv sawarmos Soris xdeba aqtivebis yidva-gayidva an gadacema. kerZod, Sesworeba ambobs, rom iseTi Svilobili kompaniis kontrolis dakargvidan warmoSobili mogeba an zarali, romelic ar Seicavs bizness mekavSire pirsa Tu erTobliv sawarmosTan, romelic aRiricxeba kapitalis meTodiT, aRiardeba damfuZnebeli kompaniis mogeba-zaralSi mxolod am mekavSire pirsa Tu erTobliv sawarmoSi sxva investorebis wilebis farglebSi. msgavsad, yofil Svilobil sawarmoSi (romelic gaxda mekavSire piri an erToblivi sawarmo da axla wrfivi meTodiT aRiricxeba) SenarCunebuli investiciebis realur Rirebulebamde gadafasebiT miRebuli mogeba da zarali aRiardeba Tavdapirveli damfuZnebeli kompaniis mogeba-zaralSi mxolod am mekavSire pirsa Tu erTobliv sawarmoSi aradakavSirebuli investorebis wilebis farglebSi. Sesworebis ZalaSi Sesvlis TariRi buRaltruli aRricxvis saerTaSoriso standartebis sabWos jer ar daudgenia; Tumca, vadamdeli gamoyeneba nebadarTulia. bankis xelmZRvanelobis azriT, am Sesworebebis amoqmedeba ar iqoniebs arsebiT zegavlenas bankis finansur angariSgebaze.




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faisk 23 - mogebis gadasaxadis damuSavebasTan dakavSirebuli arasarwmunoeba faisk 23 ganmartavs, Tu rogor unda daadginos kompaniam buRaltruli sagadasaxado pozicia, rodesac arsebobs mogebis gadasaxadTan dakavSirebuli arasarwmunoeba. interpretacia kompanias avaldebulebs, rom man:

daadginos, arasarwmuno sagadasaxado poziciebi individualurad fasdeba Tu jgufurad; da

Seafasos, ramdenad savaraudoa, sagadasaxado organo daeTanxmos kompaniis mier mogebis gadasaxadis deklaraciebSi gamoyenebuli an SemoTavazebuli arasarwmuno sagadasaxado damuSavebis formas:

Tanxmobis SemTxvevaSi, kompaniam buRaltruli sagadasaxado pozicia daadginos mogebis gadasaxadis deklaraciebSi gamoyenebuli an navaraudevi buRaltruli damuSavebis Sesabamisad.

uaris SemTxvevaSi, kompaniam arasarwmunoebis efeqti unda asaxos buRaltruli sagadasaxado poziciis dadgenaSi.

interpretacia ZalaSi Sedis 2019 wlis 1 ianvars an mis Semdeg dawyebuli wliuri periodebisaTvis. kompaniebs SeuZliaT Sesworeba gamoiyenon mTlianad retrospeqtiulad an nawilobriv retrospeqtiuli midgomiT SedarebiTi monacemebis gadafasebis gareSe. bankis xelmZRvaneloba ar varaudobs, rom am standartis gamoyeneba zegavlenas iqoniebs bankis finansur angariSgebaze.

4. buRaltruli aRricxvis ZiriTadi politika

qvemoT aRwerilia buRaltruli aRricxvis ZiriTadi politikis principebi: saprocento Semosavlisa da xarjis aRiareba - 2018 wlis 1 ianvris Semdeg saprocento Semosavali da xarji mogeba-zaralis angariSSi aisaxeba efeqturi saprocento ganakveTis meTodis gamoyenebiT. saprocento Semosavali gamoiTvleba finansuri aqtivis mTlian sabalanso Rirebulebaze efeqturi saprocento ganakveTis gamoyenebiT. aRniSnuli ar exeba Semdeg erTeulebs:

Sesyiduli an warmoqmnili gaufasurebuli finansuri aqtivebi. maT SemTxvevaSi banki kreditze Sesworebul efeqtur saprocento ganakveTs iyenebs finansuri aqtivis sawyisi aRiarebisas dafiqsirebul amortizebul Rirebulebaze.

finansuri aqtivebi, romlebic ar iyo Sesyiduli an warmoqmnili gaufasurebuli finansuri aqtivebi, magram Semdgom gaufasurda. maT SemTxvevaSi banki efeqtur saprocento ganakveTs iyenebs finansuri aqtivis Semdgom saangariSgebo periodebSi dafiqsirebul amortizebul Rirebulebaze.

efeqturi saprocento ganakveTi warmoadgens ganakveTs, romelic axdens mosalodneli fuladi saxsrebis Semodinebis zust diskontirebas finansuri aqtivis an finansuri valdebulebis savaraudo sasargeblo moxmarebis periodis amowurvamde an finansuri valdebulebis amortizebul Rirebulebamde. efeqturi saprocento ganakveTis gamoTvlisas banki mxedvelobaSi iRebs mosalodnel fulad saxsrebs, finansuri instrumentis yvela sakontraqto pirobis gaTvaliswinebiT, garda sesxis danakargebisa. gamoTvlaSi Sedis gadaxdili an miRebuli sakomisioebi, romlebic warmoadgens efeqturi saprocento ganakveTis ganuyofel nawils, aseve tranzaqciis xarjebsa da sxva premiumebsa Tu diskontebs. saprocento Semosavlisa da xarjis aRiareba - 2018 wlis 1 ianvramde finansuri aqtivebisgan miRebuli saprocento sargeblis aRiareba xdeba im SemTxvevaSi, rodesac savaraudoa, rom banki miiRebs ekonomikur sargebels da Semosavlis Sefaseba SesaZlebelia sakmarisi sizustiT. saprocento Semosavlebisa da xarjebis aRiareba xdeba




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daricxvis meTodiT da aisaxeba efeqturi saprocento ganakveTis meTodis gamoyenebiT. efeqturi saprocento ganakveTis meTodi warmoadgens meTods, romlis saSualebiT gamoiTvleba finansuri aqtivis an finansuri valdebulebis (an finansuri aqtivebis da/an valdebulebebis jgufis) amortizebuli Rirebuleba da saprocento Semosavali an xarji nawildeba Sesabamis periodze. efeqturi saprocento ganakveTi warmoadgens ganakveTs, romelic axdens mosalodneli fuladi saxsrebis Semodinebis (im gadaxdili an miRebuli mosakreblebis CaTvliT, romlebic efeqturi saprocento ganakveTis, garigebis xarjebisa da sxva premiumisa Tu diskontis ganuyofel nawils warmoadgens) diskontirebas finansuri aqtivis savaraudo sasargeblo moxmarebis periodis amowurvamde, an (konteqstis mixedviT), ufro mokle vadaSi, Tavdapirvelad aRiarebul wminda sabalanso Rirebulebamde.

mas Semdeg, rac finansuri aqtivi an msgavsi finansuri aqtivebis jgufi Camoiwereba (nawilobriv Camoiwereba) gaufasurebis Sedegad miRebuli danakargebis gamo, saprocento Semosavlis aRiareba im saprocento ganakveTiT xorcieldeba, romelic gaufasurebis danakargebis dadgenis mizniT mosalodneli fuladi saxsrebis diskontirebisaTvis gamoiyeneba. sakomisio Semosavlebis aRiareba

finansuri instrumentis warmoSobis sakomisio Sesabamis pirdapir xarjebTan erTad gadavaddeba da aRiardeba, rogorc finansuri instrumentis efeqturi saprocento ganakveTis koreqtireba.

rodesac savaraudoa, rom savalo valdebuleba gamoiwvevs konkretuli sasesxo xelSekrulebis gaformebas, savalo valdebulebis sakomisio gadavaddeba Sesabamis pirdapir xarjebTan erTad da aRiricxeba, rogorc sesxis efeqturi saprocento ganakveTis koreqtireba. Tu savaraudo ar aris, rom savalo valdebuleba gamoiwvevs konkretuli sasesxo xelSekrulebis gaformebas, savalo valdebulebis sakomisios aRiareba xdeba mogebasa da zaralSi savalo valdebulebis moqmedebis darCenili periodis ganmavlobaSi. rodesac savalo valdebulebis moqmedebis vada iwureba sasesxo xelSekrulebis gaformebis gareSe, savalo valdebulebis sakomisios aRiareba xdeba mogebasa da zaralSi vadis amowurvis dRes. sesxis momsaxurebis sakomisios Semosavlad aRiareba xdeba momsaxurebis gawevisas. yvela sxva sakomisios aRiareba xdeba momsaxurebis gawevisas. finansuri instrumentebi finansuri instrumentebis Tavdapirveli aRiareba finansuri aqtivebi da valdebulebebi bankis finansuri mdgomareobis angariSSi aisaxeba maSin, rodesac banki xdeba xelSekrulebis monawile Sesabamis finansur instrumentTan mimarTebaSi. aRiarebuli finansuri aqtivebisa da valdebulebebis Tavdapirveli aRiareba xdeba samarTliani RirebulebiT. garigebis xarjebi, romlebic pirdapir ukavSirdeba finansuri aqtivebisa da valdebulebebis Sesyidvasa da gamoSvebas (mogeba-zaralSi samarTliani RirebulebiT aRiarebuli finansuri aqtivebisa da valdebulebebis garda) Tavdapirveli aRiarebisas emateba an akldeba finansuri aqtivebisa da valdebulebebis samarTlian Rirebulebas. finansuri aqtivebis an finansuri valdebulebebis SesyidvasTan pirdapir dakavSirebuli tranzaqciis xarjebi, romlebic mogeba-zaralSi samarTliani RirebulebiT aisaxeba, pirdapir aRiricxeba mogebaSi an zaralSi. Tu tranzaqciis fasi Tavdapirveli aRiarebisas realuri Rirebulebisgan gansxvavdeba, banki sxvaobas aRricxavs Semdegi wesiT:

Tu realuri Rirebuleba gansazRvrulia aqtiur bazarze kotirebuli fasiT identuri aqtivisTvis an valdebulebisaTvis an efuZneba Sefasebis iseT meTods, romelic eyrdnoba mxolod dakvirvebis qveS myofi bazrebidan miRebul monacemebs, am SemTxvevaSi




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sxvaoba aisaxeba mogebaSi an zaralSi Tavdapirveli aRiarebisas (anu pirveli dRis mogeba an zarali).

sxva nebismier SemTxvevaSi realuri Rirebuleba dakoreqtirdeba garigebis fasis mixedviT (anu pirveli dRis mogeba an zarali gadavaddeba aqtivis an valdebulebis sawyis sabalanso RirebulebaSi SeyvaniT).

pirveladi aRiarebis Semdeg gadavadebuli mogeba an zarali aisaxeba rogorc mogeba an zarali racionaluri safuZvliT mxolod im zomiT, ra zomiTac igi warmoiSoba im faqtoris (maT Soris, drois) cvlilebidan, romelsac bazris monawileebi gaiTvaliswineben aqtivis an valdebulebis fasis gansazRvrisas. finansuri aqtivebi - 2018 wlis 1 ianvris Semdeg klasifikacia da Semdgomi Sefaseba sawyisi aRiarebisas finansuri aqtivebi klasificirdeba Semdeg kategoriebad: amortizebuli RirebulebiT Sefasebuli; realuri RirebulebiT Sefasebuli sxva srul SemosavalSi; an mogeba-zaralSi realuri RirebulebiT asaxuli aqtivebi. finansuri aqtivi fasdeba amortizebuli RirebulebiT, Tu is akmayofilebs Semdeg or garemoebas da ar ganekuTvneba mogeba-zaralSi realuri RirebulebiT asaxul aqtivebs:

kompania aqtivs flobs biznes-modeliT, romlis mizansac warmoadgens aqtivebis floba saxelSekrulebo fuladi nakadebis misaRebad; da

finansuri aqtivis saxelSekrulebo pirobebi konkretul TariRebSi warmoSobs fulad nakadebs, romlebic erTpirovnulad warmoadgens Ziri Tanxis da Ziri Tanxis darCenil nawilze procentis gadaxdas.

finansuri aqtivi fasdeba realuri RirebulebiT sxva srul SemosavalSi, Tu is akmayofilebs momdevno or pirobas da ar eqvemdebareba mogeba-zaralSi realuri RirebulebiT asaxuli aqtivis pirobas:

kompania aqtivs flobs biznes-modeliT, romlis mizansac warmoadgens saxelSekrulebo fuladi nakadebis miReba da finansuri aqtivebis gayidva; da

finansuri aqtivis saxelSekrulebo pirobebi konkretul TariRebSi warmoSobs fulad nakadebs, romlebic erTpirovnulad warmoadgens Ziri Tanxis da mis darCenil nawilze procentis gadaxdas.

kapitalSi investiciis sawyisi aRiarebisas, romelic ar aris gankuTvnili vaWrobisaTvis, banks SeuZlia ganaxorcielos realuri Rirebulebis cvlileba sxva srul SemosavalSi. aseTi gadawyvetileba miiReba yoveli investiciisaTvis calke. bankma gadawyvita, sxva srul SemosavalSi asaxos `gaerTianebul biling-centrSi~ flobili investiciis realuri Rirebulebis Semdgomi cvlileba. yvela finansuri aqtivi, romelic ar klasificirdeba rogorc amortizebuli RirebulebiT Sefasebuli an realuri RirebulebiT sxva srul SemosavalSi, fasdeba realuri RirebulebiT mogeba-zaralSi. sawyisi aRiarebisas banks SeuZlia airCios im finansuri aqtivebis Sefaseba realuri RirebulebiT mogeba zaralSi, romlebic eqvemdebareba amortizebuli RirebulebiT an realuri RirebulebiT srul SemosavalSi asaxvas im SemTxvevaSi, Tu amgvari asaxviT baTildeba an mniSvnelovnad mcirdeba mosalodneli Seusabamoba aRiarebasa Tu SefasebaSibankis finansuri aqtivebi klasificirdeba Semdeg kategoriebad:

ფინანსური აქტივები ბიზნეს-მოდელი

მხოლოდ ძირი თანხისა

და პროცენტის გადახდები საზომი კატეგორია fuli da fulis eqvivalentebi სახელშეკრულებო

ფულადი ნაკადების

მისაღებად განკუთვნილი

ფულადი ნაკადები

წარმოადგენს მხოლოდ

ძირი თანხისა და

პროცენტის გადახდებს





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savaldebulo naSTi seb-Si სახელშეკრულებო








moTxovnebi finansuri institutebis mimarT სახელშეკრულებო








investiciebi savalo instrumentebSi სახელშეკრულებო








investiciebi kapitalSi სხვა ბიზეს-მოდელი

ფულადი ნაკადები არ



პროცენტის გადახდას

sxva srul

SemosavalSi რეალური

ღირებულებით ასახული

klientebze gacemuli sesxebi სახელშეკრულებო







ამორტიზებული

ღირებულება

სხვა დებიტორული დავალიანება სახელშეკრულებო







ამორტიზებული

ღირებულება

biznes-modelis Sefaseba banki afasebs biznes-modelis mizans, romlis mixedviTac flobs finansur aqtivebs, vinaidan es aris saukeTeso gza, romliTac xdeba biznesis marTva da informaciis wardgena menejmentisTvis. informacia moicavs Semdeg sakiTxebs:

dadgenil politikebsa da miznebs portfelisTvis da am politikebis praqtikaSi ganxorcielebas. es gansazRvravs, mimarTulia Tu ara xelmZRvanelobis strategia saxelSekrulebo saprocento Semosavlis miRebaze, konkretuli saprocento ganakveTis portfelis SenarCunebaze, finansuri aqtivebis xangrZlivobis damTxvevaze dakavSirebuli valdebulebis xangrZlivobasTan Tu fuladi saxsrebis gadinebasa da aqtivebis gayidvis gziT fuladi nakadebis miRebaze;

rogor aris Sefasebuli da wardgenili bankis xelmZRvanelobisTvis portfelis maCveneblebi;

riskebs, romlebic gavlenas axdenen biznes-modelze (da am biznes-modeliT flobil finansur aqtivebze) da rogor imarTeba es riskebi;

rogor xdeba menejmentis anazRaureba - mag. efuZneba Tu ara maTi anazRaureba finansuri aqtivebis realur Rirebulebas Tu miRebul saxelSekrulebo fulad nakadebs; da

finansuri aqtivebis gayidvebis sixSires, moculobas da vadebs wina periodebSi, amgvari gayidvebis da momavali gayidvebis molodinebs.

gasayidad flobili an marTuli finansuri aqtivebi, romelTa maCveneblebic fasdeba realuri Rirebulebis safuZvelze, fasdeba realuri RirebulebiT mogeba-zaralSi, radgan isini arc saxelSekrulebo fuladi nakadebis miRebisTvis da arc saxelSekrulebo fuladi nakadebis miRebisa da finansuri aqtivebis gayidvisTvis ar aris gankuTvnili.

Sefaseba, warmoadgens Tu ara saxelSekrulebo fuladi nakadebi mxolod Ziri Tanxis da procentis gadaxdas

am Sefasebis miznebisTvis, ‘Ziri Tanxa’ ganisazRvreba rogorc finansuri aqtivis realuri

Rirebuleba Tavdapirveli aRiarebisas. ‘procenti’ ganisazRvreba, rogorc fulis droSi Rirebulebisa da darCenil Zir TanxasTan dakavSirebuli sakredito riskis kompensacia konkretuli periodis ganmavlobaSi, agreTve, kompensacia sxva ZiriTadi dakreditebis riskebisa da danaxarjebisTvis (mag. likvidurobis riski da administraciuli xarjebi) da mogebis marJisTvis. imis Sefasebisas, warmoadgens Tu ara saxelSekrulebo fuladi nakadebi mxolod Ziri Tanxisa da procentis gadaxdebs, banki afasebs instrumentis saxelSekrulebo pirobebs. es warmoadgens imis Sefasebas, moicavs Tu ara finansuri aqtivi saxelSekrulebo pirobebs,




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romlebic SesaZloa cvlides saxelSekrulebo fuladi nakadebis vadebs an Tanxebs, romlebic ar Seesabameba am pirobebs. am Sefasebis gakeTebisas kompania ganixilavs:

pirobiT movlenebs, romlebic SesaZloa cvlides fuladi nakadebis Tanxas an vadebs;

pirobebs, romlebsac SeuZlia Secvalos saxelSekrulebo kuponuri ganakveTi, cvladi ganakveTis CaTvliT;

winaswar gadaxdisa da gadavadebis funqciebs; da

pirobebs, romlebic zRudavs bankis moTxovnas fulad nakadebze konkretuli aqtivebidan.

fuli da fulis eqvivalentebi

ფული და ფულის eqvivalentebi Sedgeba xelze arsebuli naRdi fulisgan, saqarTvelos erovnul bankSi ganTavsebuli SeuzRudavi naSTebisgan da maRallikviduri finansuri

aqtivebisgan sam Tvemde an naklebi დაფარვის ვადით, romlebzec moqmedebs realuri Rirebulebis cvlilebis umniSvnelo riski da romelTac banki iyenebs moklevadiani valdebulebebis samarTavad. savaldebulo naSTi seb-Si seb-Si ganTavsebuli savaldebulo naSTebi aisaxeba amortizebuli RirebulebiT da warmoadgens savaldebulo sarezervo depozits, romlis gamoyeneba bankis yoveldRiuri operaciebis dasafinanseblad dauSvebelia. amdenad, es naSTi ar ganixileba fulisa da fulis eqvivalentebis nawilad fuladi saxsrebis moZraobis angariSis miznebisaTvis. moTxovnebi finansuri institutebis mimarT moTxovnebi sxva bankebis mimarT aRiricxeba maSin, rodesac banki avansis saxiT, sam Tveze meti Tavdapirveli vadiT gascems fuls kontragent bankebze. finansuri institutebis mimarT arsebuli moTxovnebi aisaxeba amortizebuli RirebulebiT. klientebze gacemuli sesxebi klientebze gacemuli sesxebi Tavdapirvelad aRiardeba realuri RirebulebiT, tranzaqciis xarjebis damatebiT, xolo SemdgomSi amortizebuli RirebulebiT, efeqturi saprocento ganakveTis meTodis gamoyenebiT. investiciebi savalo instrumentebSi investiciebi savalo instrumentebSi moicavs investiciebs saqarTvelos erovnuli bankis mier gacemul sadepozito sertifikatebSi. es investiciebi Tavdapirvelad aRiardeba realuri RirebulebiT, tranzaqciis xarjebis damatebiT, xolo SemdgomSi amortizebuli RirebulebiT, efeqturi saprocento ganakveTis meTodis gamoyenebiT. investiciebi kapitalSi bankma arCia, arasavaWrod gankuTvnili kapitalSi investiciis realuri Rirebuleba warmoadginos sxva srul SemosavalSi. gadawyvetileba miiReba individualurad TiTo instrumentisaTvis Tavdapirveli aRiarebisas da Seuqcevad xasiaTs atarebs. kapitalis instrumentebiT miRebuli mogeba da zarali mogeba-zaralis angariSSi arasodes reklasificirdeba da gaufasureba amave angariSSi ar aisaxeba. dividendebi aRiardeba mogeba-zaralis angariSSi, Tu es dividendebi mkafiod ar warmoadgens investiciis Rirebulebis nawils, ra SemTxvevaSic maTi aRiareba xdeba sxva srul SemosavalSi. sxva srul SemosavalSi aRiarebuli jamuri mogeba da zarali investiciis realizaciisas gadadis gaunawilebel mogebaSi.




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reklasifikacia

finansuri aqtivebi ar reklasificirdeba maTi sawyisi aRiarebis Semdeg, garda bankis mier biznes-modelis Secvlisa. Tu biznes-modeli, romlis farglebSic banki flobs finansur aqtivebs, icvleba, Sesabamisi finansuri aqtivebi reklasificirdeba. axal kategoriasTan dakavSirebuli klasifikaciisa da Sefasebis moTxovnebi gamoiyeneba prospeqtiulad finansuri aqtivebis reklasificikaciis Semdgomi saangariSo periodis pirveli dRidan. mimdinare da gasul saangariSo periodSi biznes-modeli, romlis pirobebSic banki flobs finansur saxsrebs, ar Secvlila da amdenad, reklasificirebac ar momxdara. cvlilebebi saxelSekrulebo fuladi saxsrebis moZraobaSi gaTvaliswinebulia saaRricxvo politikiT finansuri aqtivebis modificirebisa da aRiarebis Sewyvetis Sesaxeb (ixileT qvemoT).

gaufasureba banki aRiarebs rezervebs mosalodneli sakredito zaralisTvis im finansur aqtivebze, romlebic ar aris Sefasebuli realuri RirebulebiT mogeba-zaralSi. garda SeZenili an warmoSobili sakredito riskiT gaufasurebuli finansuri aqtivebisa, mosalodneli sakredito zarali unda Sefasdes TanxiT, romelic tolia:

12-Tviani mosalodneli sakredito zaralisa, anu mosalodneli sakredito zaralisa, romelic warmoiSveba finansuri instrumentebis defoltis SemTxvevaSi saangariSgebo periodidan 12 Tvis vadaSi (moixsenieba rogorc 1-eli etapi); an

mosalodneli sakredito zarali arsebobis manZilze, anu mosalodneli sakredito zarali, romelic warmoiSveba finansuri instrumentebis defoltis SemTxvevaSi am finansuri instrumentis moqmedebis vadaSi (moixsenieba, rogorc me-2 da me-3 etapi).

arsebobis manZilze mosalodneli sakredito zaralis rezervi saWiroa Seiqmnas im finansuri instrumentisTvis, romelTa sakredito riski mniSvnelovnad gaizarda Tavdapirveli aRiarebis Semdeg. yvela sxva finanasuri instrumentis SemTxvevaSi, mosalodneli sakredito zarali izomeba TanxiT, romelic tolia 12-Tviani mosalodneli sakredito zaralisa. sxva debitoruli davalianebebis rezervi iangariSeba TanxiT, romelic tolia mosalodneli sakredito zaralisa arsebobis manZilze. mosalodneli sakredito zarali warmoadgens sakredito danakargebis mimdinare Rirebulebis albaTur-Sewonil Sefasebas. igi izomeba, rogorc saxelSekrulebo fuladi nakadebis Rirebulebisa da mosalodneli fuladi nakadebis sxvaobis mimdinare Rirebuleba, romelic gamoiTvleba sxvadasxva samomavlo ekonomikuri scenaris diskontirebuli aqtivebis efeqturi saprocento ganakveTiT. damatebiTi informacia mosalodneli sakredito danakargebis gansazRvris Sesaxeb mocemulia 30-e SeniSvnaSi, sadac moyvanilia detaluri informacia imis Sesaxeb, Tu rogor xdeba instrumentebis dajgufeba maTi koleqtiurad Sefasebis SemTxvevaSi.

sakredito riskiT gaufasurebuli finansuri aqtivebi

finansuri aqtivi iTvleba «sakredito riskiT gaufasurebulad», rodesac moxda erTi an ramdenime movlena, romelTac aqvs mniSvnelovani gavlena mosalodnel fulad nakadebze. sakredito riskiT gaufasurebuli finansuri aqtivebi miekuTvneba me-3 etapis aqtivebs. sakredito gaufasureba mtkicdeba Semdegi movlenebis dakvirvebadi monacemebiT:

msesxeblis an kreditoris seriozuli finansuri problemebi;

kontraqtis darRveva, rogoricaa defolti an vadagadacilebuli valdebuleba;

sesxis gamcemi msesxeblis finansuri problemebis gamo midis garkveul daTmobaze, ris SesaZleblobasac kreditori sxva SemTxvevaSi ar ganixilavda;

finansuri aqtivisTvis aqtiuri bazris gauCinareba finansuri problemebis gamo; an

finansuri aqtivis SeZena didi fasdaklebiT, rac warmoSobili sakredito zaralis maCvenebelia.




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zogjer ar aris SesaZlebeli calkeuli zaralis gamomwvevi movlenis aRmoCena da finansuri aqtivis sakredito gaufasureba SeiZleba ramdenime movlenis kombinirebuli moqmedebiT iyos gamowveuli. yoveli saangariSgebo TariRisTvis banki afasebs, aris Tu ara sakredito riskiT gaufasurebuli is sasesxo instrumentebi, romlebic warmoadgens finansur instrumentebs da gazomilia amortizebuli RirebulebiT an realuri RirebulebiT srul SemosavalSi.

sesxi iTvleba «sakredito riskiT gaufasurebulad», rodesac msesxebels eZleva SeRavaTi misi finansuri mdgomareobis gauaresebis gamo, Tuki ar arsebobs damadasturebeli faqti, rom daTmobis Sedegad xelSekrulebiT gaTvaliswinebuli naRdi fulis armiRebis riski mniSvnelovnad mcirdeba da ar arsebobs gaufasurebis sxva niSnebi. finansuri aqtivebis SemTxvevaSi, rodesac ganixileba SeRavaTebi, magram ar xdeba maTi gamoyeneba, aqtivi sakredito riskiT gaufasurebulad iTvleba, Tu arsebobs sakredito riskiT gaufasurebis aSkara damadasturebeli faqti, defoltis gansazRvrebis CaTvliT. defoltis gansazRvreba (ix. qvemoT) gulisxmobs valis ar gadaxdas, Tu valis gadaxda dagvianda 90 an meti dRiT. sakredito riskiT gaufasurebeli SeZenili an warmoSobili finansuri aqtivebi sakredito riskiT gaufasurebel SeZenil an warmoSobil finansur aqtivebze gaufasurebis Sefaseba xdeba gansxvavebulad, radgan aseTi aqtivebi gaufasurebuli iyo Tavdapirveli aRiarebis dros. am aqtivebisTvis banki yvela cvlilebas aRiarebs arsebobis manZilze mosalodnel sakredito zaralSi, rogorc zarals yvela cvlilebasTan erTad, romelic aRiarda mogeba-zaralSi. aseT aqtivebze dadebiTi cvlileba gaufasurebis mogebas warmoSobs. valdebulebaTa Seusruleblobis (defoltis) ganmarteba mosalodneli sakredito zaralis ganmartebis mizniT unda ganvsazRvroT, Tu ra aris defolti. defoltis gansazRvreba gamoiyeneba mosalodneli sakredito zaralis odenobis gasazomad da imis Sesafaseblad, zaralis Sefasebis rezervi efuZneba 12-Tvian mosalodnel sakredito zarals Tu arsebobis manZilze mosalodnel sakredito zarals, radgan defolti warmoadgens defoltis albaTobis komponents, romelic gavlenas axdens rogorc mosalodneli sakredito zaralis sidideebis gazomvaze, ise sakredito riskis mniSvnelovani zrdis gamovlenaze. banki aRiarebs valdebulebebis Seusruleblobas, anu defolts Semdeg SemTxvevebSi: nebismieri mniSvnelovani sakredito valdebulebis 90 dReze meti vadiT gadacileba

msesxeblis mxridan; an

nakleb savaraudoa, rom msesxebelma srulad gadauxados sakredito valdebuleba kompanias.

defolti ganmartebulia ise, rom kargad asaxos sxvadasxva finansuri aqtivebis maxasiaTeblebi. imis Sefasebisas, Tu ramdenad arsebobs imis albaToba, rom msesxebeli ar Seasrulebs sakredito valdebulebas, banki iTvaliswinebs rogorc raodenobriv, ise xarisxobriv maCveneblebs. raodenobrivi maCveneblebi, rogoricaa imave mxaresTan sxva valdebulebis Sesrulebis vadagadacileba da gadauxdeloba, warmoadgens mTavar monacemebs aseTi analizisTvis. banki defoltis Sesafaseblad iyenebs informaciis sxvadasxva wyaroebs, romlebic an bankis donezea SemuSavebeli, an mopovebulia gareSe wyaroebidan. sakredito riskis mniSvnelovani zrda banki axorcielebs yvela im finansuri aqtivis monitorings, romelic eqvemdebareba gaufasurebis moTxovnas imis Sesafaseblad, gaizarda Tu ara mniSvnelovnad sakredito riski Tavdapirveli aRiarebis Semdeg. Tu sakredito riski mniSvnelovnad gaizarda, banki gazomavs mosalodneli sakredito zaralis rezervs arsebobis manZilze da ara 12-Tviani mosalodneli sakredito zaralis safuZvelze. 30 dRiani vadagadacilebis SemTxvevaSi, banki Tvlis, rom adgili hqonda sakredito riskis mniSvnelovan zrdas da aqtivi gadadis gaufasurebis modelis me-2 etapze, anu gaufasurebis danakargebis rezervi aRiricxeba rogorc mosalodneli sakredito zarali arsebobis manZilze. bankis saaRricxvo politikis gamoyenebisas ar aris mizanSewonili imis daSveba, rom

«dabali» sakredito riskis mqone finansuri aqtivebis SemTxvevaSi angariSgebis dRes ar




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aRiniSneboda sakredito riskis mniSvnelovani zrda. Sedegad, banki axorcielebs yvela im finansuri aqtivis monitorings, romlebic ufasurdeba sakredito riskis mniSvnelovnad gazrdis SemTxvevaSi. detaluri informacia sakredito riskis mniSvnelovani zrdis Sesaxeb mocemulia 30-e SeniSvnaSi. mosalodneli sakredito zaralis rezervis wardgena finansuri mdgomareobis angariSgebaSi mosalodneli sakredito zaralis rezervi finansuri mdgomareobis angariSgebaSi warmodgenilia Semdegnairad:

amortizebuli RirebulebiT Sefasebuli finansuri aqtivebisTvis: rogorc aqtivebis mTliani Rirebulebidan gamoqviTva;

realuri RirebulebiT srul SemosavalSi meTodiT Sefasebuli sasesxo instrumentebisTvis: finansuri mdgomareobis angariSgebaSi zaralis Sefasebis rezervis aRiareba ar xdeba, radgan sabalanso Rirebuleba mocemulia realuri RirebulebiT.

fulad-sasesxo da finansuri garantiis kontraqtebisTvis: rogorc uzrunvelyofa; da

rodesac finansuri instrumenti Seicavs rogorc warmodgenil, ise auTvisebel komponentebs, kompanias ar aqvs SesaZlebloba, daadginos mosalodneli sakredito zarali sesxis komponentze warmodgenili komponentisgan izolirebulad: kompania warmoadgens zaralis Sefasebis erTobliv rezervs orive komponentisTvis. erTiani Tanxa naCvenebia, rogorc warmodgenili komponentis erTiani saangariSo Rirebulebidan gamoqviTva. zaralis rezervis siWarbiT Sefaseba warmodgenili komponentis saerTo odenobaze naCvenebia, rogorc uzrunvelyofa.

finansuri aqtivebis modificireba da aRiarebis Sewyveta finansuri aqtivebis modificirdeba maSin, rodesac gadaixedeba xelSekrulebis is pirobebi, romlebic aregulirebs finansuri aqtivebis fuladi nakadebis moZraobas an icvleba am xelSekrulebis pirobebis Secvla finansuri aqtivebis Tavdapirveli aRiarebis momentidan maTi gadaxdis vadis dadgomamde periodSi. modificirebis zegavlena saxelSekrulebo fuladi nakadebis moculobaze an/da droze myisieria an mosalodnelia momavalSi. banki awarmoebs xelaxal molaparakebas im klientebze gacemul sesxebze, romelTac SeeqmnaT finansuri problemebi, raTa maqsimalurad gazardos am Tanxebis amoReba da minimumamde Seamciros defoltis riski. sesxis pirobebi icvleba im SemTxvevaSi, rodesac msesxeblis yvela SesaZlo Zalisxmevis miuxedavad, gadaexada saTanado Tanxebi xelSekrulebis Tavdapirveli pirobebiT, arsebobs defoltis didi riski da mosalodnelia, rom msesxebeli Seasrulebs axal pirobebs. ganaxlebuli pirobebi umeteswilad gulisxmobs sesxis dafarvis vadis gagrZelebas, fuladi nakadebis (Ziri Tanxisa da procentis gadaxdis) moZraobis vadebis Secvlas, misaRebi fuladi nakadebis odenobis Semcirebas (Ziri Tanxidan da procentidan) da sxva pirobebis Secvlas. finansuri aqtivebis modificirebisas banki afasebs, Tu ramdenad iwvevs modifikacia aRiarebis Sewyvetas. bankis politikis Tanaxmad, modifikacia iwvevs aRiarebis Sewyvetas, rodesac mis Sedegad xelSekrulebaSi Cndeba arsebiTad gansxvavebuli pirobebi. imis dasadgenad, Tu Secvlili pirobebi ramdenad arsebiTad gansxvavdeba Tavdapirveli xelSekrulebis pirobebisgan, banki mxedvelobaSi iRebs Semdeg faqtorebs:

xarisxobrivi faqtorebi, rogoricaa saxelSekrulebo Tanxebis moZraoba, modificirebis Semdeg aRar akmayofilebs mxolod Ziri Tanxisa da darCenil Zirze procentis gadaxdebis kategorias, valutis an xelSekrulebis mxaris Secvla, saprocento ganakveTis Secvla, gadaxdis vadis dadgoma, kovenantebis daweseba; Tu aRniSnuli faqtorebi aSkarad ar miuTiTebs arsebiT cvlilebaze (modifikaciaze), maSin:

raodenobrivi Sefaseba tardeba darCenili Tavdapirveli pirobebiT mocemuli saxelSekrulebo fuladi nakadebis mimdinare Rirebulebis SedarebiT ganaxlebuli pirobebiT mocemuli saxelSekrulebo fuladi nakadebis mimdinare RirebulebasTan. amasTan, orive Tanxa diskontirebulia Tavdapirveli efeqturi saprocento ganakveTiT. Tu mimdinare RirebulebaTa sxvaoba 10%-ze metia, banki Tvlis, rom axali SeTanxmeba




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arsebiTad gansxvavdeba Tavdapirveli SeTanxmebisgan, rac iwvevs finansuri aqtivis aRiarebis Sewyvetas.

im SemTxvevaSi, Tu xdeba finansuri aqtivis aRiarebis Sewyveta, mosalodneli sakredito zaralisTvis rezervi xelmeored gaizomeba, raTa moxdes aRiarebis Sewyvetis dRes aqtivebis wminda sabalanso Rirebulebis dadgena. sxvaoba amgvarad ganaxlebul sabalanso Rirebulebasa da axali pirobebiT axali finansuri aqtivis realur Rirebulebas Soris gamoiwevs sargeblis an zaralis miRebas aRiarebis Sewyvetisas. axal finansur aqtivs eqneba zaralis rezervi, romelic gazomilia 12-Tviani mosalodneli sakredito zaralis safuZvelze, garda im iSviaTi SemTxvevebisa, rodesac iTvleba, rom warmoSobili axali sesxi gaufasurebulia sakredito riskiT. aRniSnuli meTodi gamoiyeneba mxolod im SemTxvevebSi, rodesac xdeba axali sesxis realuri Rirebulebis aRiareba mniSvnelovani fasdaklebiT ganaxlebuli nominaluri RirebulebiT, radgan am SemTxvevaSi arsebobs defoltis maRali riski, romelic ar Semcirda modificirebis Sedegad. banki monitorings uwevs modificirebuli finansuri aqtivebis sakredito risks, ra mizniTac afasebs raodenobriv da xarisxobriv informacias, rogoricaa magaliTad, informacia imis Sesaxeb, xom ar rCeba msesxebels vadagadacilebulis statusiaxali pirobebis mixedviT; rodesac xdeba finansuri aqtivis saxelSekrulebo pirobebis modificireba da aseTi modificireba ar iwvevs aRiarebis Sewyvetas, banki afasebs, xom ar gaizarda mniSvnelovnad finansuri aqtivis sakredito riski Tavdapirveli aRiarebis momentidan. iseTi finansuri aqtivebis SemTxvevaSi, romelTa modificirebac moxda bankis restruqturizaciis politikis farglebSi da aRniSnulma modificirebam ar gamoiwvia aRiarebis Sewyveta, defoltis albaTobis Sefaseba asaxavs bankis unars, miiRos modificirebuli fuladi nakadebi warsuli gamocdilebis gaTvaliswinebiT restruqturizaciis analogiuri moqmedebis ganxorcielebisas da, aseve, qceviTi indikatorebis gaTvaliswinebiT, maT Soris, msesxeblis gadaxdebis istoriisa, xelSekrulebis modificirebuli/Secvlili pirobebis fonze. Tu sakredito riski kvlav mniSvnelovnad maRalia mosalodnel mniSvnelobaze Tavdapirveli aRiarebis momentSi, mosalodneli sakredito zaralis rezervi kvlavac Sefasdeba im odenobiT, romelicarsebobis manZilze mosalodneli sakredito zaralis tolia. gadauxdeli sesxebis rezervi rogorc wesi, izomeba mxolod 12-Tviani mosalodneli sakredito zaralis safuZvelze, rodesac arsebobs imis damadasturebeli faqti, rom msesxeblis gadaxdis unari gaumjobesda modificirebis Semdgom, rac iwvevs warsulSi sakredito riskis mniSvnelovani zrdis SeCerebas. im SemTxvevaSi, rodesac modificikacia ar iwvevs aRiarebis Sewyvetas, banki modificirebis sargebels/zarals angariSobs erTiani saangariSo Rirebulebis SedarebiT modifikaciamde da mas Semdeg (mosalodneli sakredito zaralis SeRavaTis gamoklebiT). Semdeg banki zomavs modificirebuli aqtivis mosalodnel sakredito zarals, rodesac modificirebuli finansuri aqtivis Sedegad warmoSobili mosalodneli fuladi nakadebic monawileobs Tavdapirveli aqtivis mosalodneli fuladi deficitis angariSSi. banki finansuri aqtivis aRiarebas wyvets mxolod aqtivis fulad nakadebze saxelSekrulebo uflebebis vadis amowurvis Semdeg (maT Soris, vadis amowurvisac, romelic warmoiSveba arsebiTad gansxvavebuli pirobebiT modificirebis SemTxvevaSi), an rodesac finansuri aqtivi da aqtivis flobis yvela riski da sargebeli arsebiTad gadaecema sxva pirs. Tu banki arc arsebiTad gadascems da arc itovebs aqtivis flobis yvela risksa da sargebels da kvlav akontrolebs gadacemul aqtivs, is aRiarebs, rom mas kvlav gaaCnia aqtivisa da Tanxebis gadaxdaze valdebulebis interesi. Tu banki arsebiTad inarCunebs gadacemuli finansuri aqtivis flobis yvela risksa da sargebels, igi kvlavac aRiarebs finansur aqtivs. Camowera sesxebisa da savalo fasiani qaRaldebis Camowera xdeba, rodesac banks ar aqvs imis gonivruli molodini, rom moxdeba finansuri aqtivis sabalanso Rirebuleba Camoiwereba (mTlianad an nawilobriv) anazRaureba. es zogadad aris SemTxveva, rodesac banks aqvs molodini, rom msesxebels ar eqneba aqtivebi an uzrunvelyofili Semosavali, romlis saSualebiTac msesxebeli SeZlebs Sesabamisi fuladi nakadebis generirebas, Camosawerad gankuTvnili Tanxebis gadasaxdelad. amasTan, finansuri aqtivebi, romlebic Camoiwereba, SesaZloa kvlav iyos aRsrulebis saqmianobis sagani, bankis mimarT marTebuli Tanxebis amoRebis procedurebis dasakmayofileblad.




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fulad-sasesxo da finansuri garantiis kontraqtebi - 2018 wlis 1 ianvris Semdeg finansuri garantiis kontraqti aris kontraqti, romlis mixedviT gamcemi valdebulia, ganaxorcielos winaswar dadgenili gadaxdebi misi mflobelisaTvis gaweuli zaralis anazRaurebis mizniT, Tu dadgenili movale ar faravs gadaxdis valdebulebas vadis dadgomis SemTxvevaSi savalo instrumentis pirobebis Sesabamisad. fulad-sasesxo garantia aris kreditis gacemis damowmebuli garantia winaswar gansazRvruli pirobebiT. finansuri garantiebi da sabazroze naklebi ganakveTiT sesxis gacemis garantiebi Tavdapirvel aRiarebas eqvemdebareba realuri RirebulebiT. Semdgom isini izomeba fass 9-is mixedviT gansazRvruli danakargis anaricxebsa da Tavdapirvelad aRiarebuli Tanxis (Sesabamis SemTxvevaSi, fass 15-is principebiT aRiarebuli jamuri Semosavlis gamoklebiT) sxvaobas Soris umetesiT. banks mogeba-zaralis angariSSi realuri RirebulebiT asaxuli sasesxo garantiebi gacemuli ar aqvs. sxva fulad-sasesxo garantiebis SemTxvevaSi, banki danakargis anaricxebs aRiarebs fass 9-is Sesabamisad.

ფულად-სასესხო და ფინანსური გარანტიის კონტრაქტები - 2018 წლის 1 იანვრamde bankis mier gacemuli finansuri garantiebi Tavdapirvel aRiarebas eqvemdebareba realuri RirebulebiT, xolo Tu isini mogeba-zaralSi realuri RirebulebiT aRiarebulad ar iTvleba, SemdgomSi izomeba Semdegidan umetesiT:

kontraqtiT nakisri valdebulobis moculoba bass 37 - rezervebi, pirobiTi valdebulebebi da pirobiTi aqtivebis mixedviT; da

Tavdapirvelad aRiarebuli Tanxa (Sesabamis SemTxvevaSi, Semosavlis aRiarebis politikis Tanaxmad aRiarebuli jamuri amortizaciis gamoklebiT).

finansuri aqtivebi - 2018 wlis 1 ianvramde finansuri aqtivebi klasificirdeba Semdeg kategoriebad: `mogeba-zaralSi samarTliani RirebulebiT asaxuli finansuri aqtivebi~, `dafarvis vadamde flobili investiciebi", `savaWrod gankuTvnili finansuri aqtivebi" da "sesxebi da moTxovnebi". klasifikacia damokidebulia finansuri aqtivebis specifikasa da daniSnulebaze da ganisazRvreba Tavdapirveli aRiarebisas. bankis ZiriTadi finansuri aqtivebia fuli da fulis eqvivalentebi, savaldebulo rezervi seb-Si, savaWrod gankuTvnili investiciebi, dafarvis vadamde flobili investiciebi da sesxebi da moTxovnebi. fuli da fulis eqvivalentebi fuli da fulis eqvivalentebi moicavs fuls salaroSi, Tavisufal saxsrebs mokorespondento da vadian sadepozito angariSebze saqarTvelos erovnul bankSi 90 an naklebdRiani Tavdapirveli vadiT da sakredito institutebze gacemul avansebs 90 an naklebdRiani Tavdapirveli vadiT, romelic ar aris datvirTuli sakontraqto valdebulebebiT. savaldebulo rezervi saqarTvelos erovnul bankSi savaldebulo rezervi saqarTvelos erovnul bankSi aisaxeba amortizebuli RirebulebiT da warmoadgens sarezervo depozits, romelsac ericxeba saprocento sargebeli da romelic ar gamoiyeneba yoveldRiuri operaciebis dasafinanseblad. amdenad, savaldebulo rezervi ar miekuTvneba fulsa da fulis eqvivalentebs fuladi saxsrebis moZraobis angariSgebis miznebisaTvis. gasayidad gankuTvnili finansuri aqtivebi




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gasayidad gankuTvnili finansuri aqtivebi warmoadgens arawarmoebul aqtivebs, romlebic an gasayidad aris gamiznuli, an ar klasificirdeba rogorc (a) sesxebi da moTxovnebi, (b) dafarvis vadamde flobili investiciebi an (g) mogeba-zaralSi samarTliani RirebulebiT asaxuli finansuri aqtivebi. aseTi finansuri aqtivebi, romlebic ar kotirdeba aqtiur bazarze da maTi samarTliani Rirebulebis gazomva sarwmunod SeuZlebelia, warmodgenilia TviTRirebulebiT, gaufasurebis gamovlenili danakargebis gamoklebiT TiToeuli saangariSo periodis dasasrulisaTvis. dafarvis vadamde flobili investiciebi dafarvis vadamde flobili investiciebi warmoadgens iseT arawarmoebul finansur aqtivebs gansazRvradi an fiqsirebuli gadaxdebiTa da dafarvis fiqsirebuli vadebiT, romelTa floba banks ganzraxuli aqvs da SeuZlia vadis bolomde. aseTi fasiani qaRaldebis asaxva xdeba efeqturi saprocento ganakveTis meTodze dafuZnebuli amortizebuli RirebulebiT, gaufasurebis danakargebis gamoklebiT. im SemTxvevaSi, Tu banki iZulebuli iqneba, dafarvis vadamde flobili investiciebis umniSvneloze meti nawili (gamonaklisi specifikuri garemoebebis garda) dafarvis vadamde gayidos an moaxdinos maTi reklasifikacia, amas mTel kategoriaze eqneba gavlena da saWiro gaxdeba maTi gasayidad arsebulad reklasifikacia. garda amisa, Semdegi ori finansuri wlis ganmavlobaSi banks aekrZaleba nebismieri finansuri aqtivis klasifikacia dafarvis vadamde flobili aqtivis saxiT. sesxebi da moTxovnebi savaWro moTxovnebi, sesxebi da sxva moTxovnebi gansazRvradi an fiqsirebuli gadaxdebiT, romlebic ar kotirdeba moqmed bazarze (maT Soris, moTxovnebi finansuri institutebis mimarT, klientebze gacemuli sesxebi da sxva finansuri aqtivebi), klasificirdeba rogorc ,,sesxebi da moTxovnebi”. sesxebi da moTxovnebi gaufasurebis danakargebis gamoklebiT aisaxeba amortizebuli RirebulebiT efeqturi saprocento ganakveTis meTodis gamoyenebiT. saprocento Semosavali aRiarebas eqvemdebareba efeqturi saprocento ganakveTis gamoyenebiT garda im moklevadiani moTxovnebis procentisa, romelze daricxuli procentis aRiareba arsebiTi sididisa ar iqneboda. finansuri aqtivebis gaufasureba finansuri aqtivebis gaufasurebis safuZvlis Sefaseba xdeba angariSgebis TiToeuli periodis bolosaTvis garda im finansuri aqtivebisa, romlebic mogeba-zaralSi samarTliani RirebulebiT aisaxeba,. finansuri aqtivebi gaufasurebulad iTvleba, rodesac finansuri aqtivis Tavdapirveli aRiarebis Semdeg arsebobs imis obieqturi safuZveli, rom erTi an ramdenime garemoeba gavlenas axdens finansuri aqtivebidan mosalodneli fuladi saxsrebis Semodinebaze.

gasayidad gankuTvnil investiciebad miCneuli kotirebuli da arakotirebuli investiciebis SemTxvevaSi, fasiani qaRaldis realuri Rirebulebis TviTRirebulebis qvemoT xangrZlivi an mniSvnelovani Camovardna iTvleba gaufasurebis obieqtur mtkicebulebad. yvela sxva finansuri aqtivis SemTxvevaSi gaufasurebis obieqturi maCveneblebi moicavs:

gamomSvebis an kontragentis mniSvnelovan finansur sirTuleebs; an

xelSekrulebis darRvevas, rac gulisxmobs procentis an ZiriTadi Tanxis gadaxdisuunarobas an Tavis aridebas; an

procentis an ZiriTadi Tanxis gadauxdelobas an gadaxdisuunarobas; an

msesxeblis gakotrebis an finansuri reorganizaciis dawyebis SesaZleblobas; an

finansuri sirTuleebis gamo finansuri aqtivis moqmedi bazris gauqmebas.

finansuri aqtivebis garkveuli kategoriis SemTxvevaSi, magaliTad, rogoricaa sesxebi da moTxovnebi, aqtivebi, romlebic individualurad ar ar aris gaufasurebuli, damatebiT fasdeba jgufurad. sesxebisa da moTxovnebis portfelis gaufasurebis obieqturi maCvenebeli SeiZleba iyos bankis warsuli gamocdileba Tanxebis amoRebis TvalsazrisiT, portfelSi




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vadagadacilebuli gadaxdebis ricxvis zrda, aseve, iseTi SesamCnevi cvlilebebi qveynisa Tu adgilobriv ekonomikur pirobebSi, rac dakavSirebulia moTxovnebis defoltTan. amortizebuli RirebulebiT asaxuli finansuri aqtivebis gaufasurebis xarji ganisazRvreba rogorc sxvaoba aqtivis sabalanso Rirebulebasa da finansuri aqtivis Tavdapirveli efeqturi saprocento ganakveTiT diskontirebuli momavali fuladi nakadebis mimdinare Rirebulebas Soris.

TviTRirebulebiT asaxuli finansuri instrumentebis gaufasurebis xarji ganisazRvreba, rogorc sxvaoba finansuri aqtivis sabalanso Rirebulebasa da msgavsi finansuri aqtivebis ukugebis mimdinare sabazro ganakveTiT diskontirebuli, samomavlo fuladi Semodinebebis mimdinare Rirebulebas Soris. aseTi gaufasurebis rezervi ar eqvemdebareba gauqmebas Semdgom periodebSi. finansuri aqtivebis sabalanso Rirebuleba pirdapir mcirdeba gaufasurebis danakargebiT. aRniSnuli ar exeba sesxebsa da moTxovnebs, romelTa SemTxvevaSi sabalanso Rirebuleba mcirdeba rezervebis angariSis gamoyenebiT. rodesac sesxis an moTxovnis amoRebis SesaZlebloba amoiwureba, igi Camoiwereba rezervebis angariSis gamoyenebiT. Tavdapirvelad Camowerili Tanxebis Semdgomi aRdgena aRiricxeba rezervis angariSSi. gaufasurebis rezervis angariSis sabalanso Rirebulebis cvlileba aisaxeba mogeba-zaralSi. amortizebuli RirebulebiT asaxuli finansuri aqtivebis SemTxvevaSi, Tu Semdgom periodSi gaufasurebis danakargis odenoba Semcirda da es Semcireba SeiZleba obieqturad daukavSirdes gaufasurebis aRiarebis Semdgom damdgar movlenas, manamde aRiarebuli gaufasurebis danakargi aRdgeba mogeba-zaralSi im odenobiT, rom gaufasurebis dRes investiciis sabalanso Rirebuleba ar aWarbebdes iseT amortizebul Rirebulebas, romelic gveqneboda gaufasurebis aRiarebis gareSe. sesxebi kontraqtis Secvlili pirobebiT Tu es SesaZlebelia, banki cdilobs, uzrunvelyofis dasakuTrebis nacvlad moaxdinos sesxis restruqturizacia, es SeiZleba moicavdes gadaxdis grafikis gavrcobasa da sesxis axal pirobebze SeTanxmebas. pirobebis Secvlis Semdeg nebismieri gaufasureba iangariSeba Tavdapirveli efeqturi saprocento ganakveTis gamoyenebiT, rogorc es gamoiTvleboda pirobebis modifikaciamde da sesxi aRar iTvleba vadagadacilebulad. xelmZRvaneloba mudmivad ganixilavs sesxebs, romelTa pirobebi Seicvala, raTa uzrunvelyos kriteriumebTan Sesabamisoba da momavalSi gadaxdebis dawyeba. sesxebi kvlavac eqvemdebareba individualur an jgufur Sefasebas gaufasurebis TvalsazrisiT, rac gamoiTvleba sesxis Tavdapirveli saprocento ganakveTiT.

sesxebisa da avansebis Camowera sesxebisa da avansebis amoRebis SeuZleblobis SemTxvevaSi, maTi Camowera xdeba sesxebis gaufasurebis danakargis rezervis gamoyenebiT. sesxebi da avansebi eqvemdebareba Camoweras im SemTxvevaSi, Tu xelmZRvanelobam amowura arsebuli moTxovnebis amoRebis yvela SesaZlebloba da bankma ukve gayida mis xelT arsebuli mTeli uzrunvelyofa. wina periodSi Camowerili Tanxebis aRdgena xdeba finansuri aqtivebis gaufasurebis gaqviTviT da aisaxeba aRdgenis periodis mogeba-zaralisa da sxva sruli Semosavlebis angariSgebaSi. finansuri aqtivebis aRiarebis Sewyveta bankis mier finansuri aqtivebis aRiareba Sewydeba, rodesac aqtividan fuladi saxsrebis miRebis uflebis kontraqtiT gaTvaliswinebuli vada amoiwureba, an Tu banki sxva sawarmos gadascems finansur aqtivebs da, Sesabamisad, aqtivis flobasTan dakavSirebul mniSvnelovan riskebsa da Semosavlebs. Tu banki arc gadascems da arc itovebs aqtivis flobasTan dakavSirebul mniSvnelovan riskebsa da Semosavlebs da agrZelebs gadacemuli aqtivis kontrols, igi aRiarebs aqtivSi SenarCunebul monawileobas da masTan dakavSirebul valdebulebas SesaZlo gadasaxdeli Tanxis odenobiT. im SemTxvevaSi, Tu banki itovebs gadacemul finansur aqtivTan dakavSirebul mniSvnelovan riskebsa da Semosavlebs, igi agrZelebs finansuri aqtivisa da miRebuli fuladi saxsrebiT uzrunvelyofili sesxebis aRiarebas.

mTlianad finansuri aqtivis aRiarebis Sewyvetisas, sxvaoba, erTi mxriv, aqtivis sabalanso Rirebulebasa da, meore mxriv, miRebuli da misaRebi anazRaurebis da sxva srul




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SemosavlebSi aRiarebuli da kapitalSi dagrovili mTliani mogeba-zaralis jams Soris aRiricxeba mogeba-zaralSi. finansuri valdebulebebi da wilobrivi instrumentebi

gamoSvebuli sesxisa da kapitalis instrumentebi klasificirdeba, rogorc finansuri valdebulebebi an kapitali, sakontraqto SeTanxmebebis arsidan gamomdinare. finansuri valdebulebebi finansuri valdebuleba aris kontraqtiT nakisri valdebuleba, romelic iTvaliswinebs sxva pirisaTvis fulis an sxva finansuri aqtivis gadacemas an finansuri aqtivebis Tu finansuri valdebulebebis gacvlas iseTi pirobebiT, romlebic potenciurad arasasurvelia bankisaTvis, an iseTi kontraqti, romelze angariSsworeba SeiZleba moxdes bankis sakuTari wilobrivi instrumentebiT da romelic aris arawarmoebuli kontraqti, romlis mixedviT banki valdebulia an SeiZleba valdebuli gaxdes, pirs miawodos sakuTari wilobrivi instrumentebis cvladi raodenoba an warmoebuli kontraqti sakuTar kapitalze, romelze angariSsworeba moxdeba an SeiZleba moxdes bankis sakuTari wilobrivi instrumentebis fiqsirebuli raodenobis sanacvlod fulis (an sxva finansuri aqtivis) fiqsirebuli odenobis gadaxdis garda sxva gziT. banki finansuri valdebulebis aRiarebas wyvets, rodesac misi pirobebi icvleba da modificirebuli valdebulebis fuladi nakadebi arsebiTad gansxvavdeba winandelisgan. aseT dros Secvlili pirobebis safuZvelze xdeba axali finansuri valdebulebis aRiareba misi realuri RirebulebiT. sxvaoba aRiarebaSewyvetili finansuri valdebulebis sabalanso Rirebulebasa da gadaxdil anazRaurebas Soris aRiardeba mogebaSi an zaralSi. gadaxdil anazRaurebaSi unda Sevides, Tu aseTi arsebobs, gadacemuli arafinansuri aqtivebi da nakisri valdebuleba, maT Soris, axali modificirebuli finansuri valdebuleba. Tu bankma finansuri valdebulebis modificireba aRiarebis SewyvetiT ar aRricxa, maSin valdebulebis amortizebuli Rirebuleba gadaiangariSeba Tavdapirveli efeqturi saprocento ganakveTiT modificirebuli fuladi nakadebis diskontirebis gziT da miRebuli mogeba an zarali aRiardeba mogebaSi an zaralSi. cvladganakveTiani finansuri valdebulebebis SemTxvevaSi, modificirebiT gamowveuli mogebis an zaralis gamosaTvlelad gamoyenebuli Tavdapirveli efeqturi saprocento ganakveTi koreqtirdeba ise, raTa masSi aisaxos modificirebis momentSi arsebuli sabazro pirobebi. gaweuli xarjebi da gadaxdili sakomisioebi aRiardeba rogorc valdebulebis sabalanso Rirebulebis koreqtireba da finansuri valdebulebis darCenili vadis ganmavlobaSi amortizdeba instrumentis xelaxla gamoTvlili efeqturi saprocento ganakveTis gamoyenebiT. banki finansuri valdebulebis aRiarebas wyvets, rodesac misi pirobebi icvleba da modificirebuli valdebulebis fuladi nakadebi arsebiTad gansxvavdeba winandelisgan. aseT dros xdeba Secvlili pirobebis safuZvelze axali finansuri valdebulebis aRiareba misi realuri RirebulebiT. sxvaoba aRiarebaSewyvetili finansuri valdebulebis sabalanso Rirebulebasa da gadaxdil anazRaurebas Soris aRiardeba mogebaSi an zaralSi. gadaxdil anazRaurebaSi unda Sevides, Tu aseTi arsebobs, gadacemuli arafinansuri aqtivebi da nakisri valdebuleba, maT Soris, axali modificirebuli finansuri valdebuleba. Tu finansuri valdebulebis cvlileba ar aRiricxa rogorc aRiarebis Sewyveta, maSin gaweuli xarjebi da gadaxdili sakomisioebi aRiardeba rogorc valdebulebis sabalanso Rirebulebis koreqtireba da finansuri valdebulebis darCenili vadis ganmavlobaSi amortizdeba instrumentis xelaxla gamoTvlili efeqturi saprocento ganakveTis gamoyenebiT. gadasaxdelebi finansuri institutebis mimarT, klientebis depozitebi da subordinirebuli sesxebi finansuri valdebulebebi moicavs gadasaxdelebs finansuri institutebis mimarT, klientebis depozitebsa da im subordinirebul sesxebs, rac warmoadgens bankis aRebuli sesxebiT dafinansebis wyaroebs. finansuri valdebulebebi Tavdapirvelad aisaxeba realuri RirebulebiT, pirdapiri tranzaqciis xarjebis gamoklebiT. SemdgomSi finansuri valdebulebebi aisaxeba amortizebuli RirebulebiT, efeqturi saprocento ganakveTis meTodis gamoyenebiT, xolo saprocento xarji aRiardeba efeqturi ukugebis safuZvelze.




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saaqcio instrumentebi

saaqcio instrumenti warmoadgens nebismier kontraqts, romelic adasturebs bankis aqtivebSi narCen wils, yvela valdebulebis gamoqviTvis Semdeg. bankis mier gamoSvebuli saaqcio instrumentebi aRiarebas eqvemdebareba miRebul SemosavlebTan erTad gamoSvebis xarjebis gamoklebiT. ijara ijara finansur ijarad klasificirdeba, Tu misi pirobebi iTvaliswinebs moijarisTvis arsebiTad yvela riskisa da sargeblis gadacemas. yvela sxva ijara iTvleba saoperacio ijarad.

saoperacio ijaraSi gadaxdili Tanxebis aRiareba xdeba wrfivi meTodiT, ijaris periodze Tanabrad gadanawilebuli xarjis saxiT, garda im SemTxvevebisa, rodesac sistematizaciis sxva safuZveli ufro warmomadgenlobiTia saijaro aqtividan ekonomikuri sargeblis miRebis grafikis TvalsazrisiT. saijaro SeTanxmebis safuZvelze gadaxdili pirobiTi saijaro Tanxebis asaxva xdeba xarjis saxiT im periodisTvis, rodesac moxda maTi gadaxda. im SemTxvevaSi, Tu ijaris garigebis dasadebad gaTvaliswinebulia SeRavaTebi, igi aisaxeba rogorc valdebuleba. SeRavaTebiT misaRebi mTliani sargebeli aRiricxeba rogorc ijaris xarjis Semcireba wrfivi meTodiT, garda im SemTxvevebisa, rodesac sistematizaciis sxva meTodi ufro warmomadgenlobiTia saijaro aqtividan ekonomikuri sargeblis miRebis grafikis TvalsazrisiT. dasakuTrebuli aqtivebi garkveul viTarebaSi, aqtivebis dasakuTreba xdeba defoltiani sesxebis uzrunvelyofis dakavebis Sedegad. dasakuTrebuli aqtivebi izomeba, erTi mxriv, sabalanso Rirebulebasa da, meore mxriv, realuri Rirebulebisa da gayidvis xarjebis sxvaobas Soris umciresi RirebulebiT. ZiriTadi saSualebebi saqonlisa da momsaxurebis miwodebis, aseve administraciuli mizniT gamoyenebisaTvis gankuTvnili Senoba-nagebobebi finansuri mdgomareobis angariSgebaSi aisaxeba gadafasebuli RirebulebiT, romelic warmoadgens samarTlian Rirebulebas gadafasebis dRes, gamoklebulia SemdgomSi dagrovili cveTa da SemdgomSi dagrovili gaufasurebis danakargebi. gadafaseba xdeba regularulad, ise, rom sabalanso Rirebuleba arsebiTad ar gansxvavdeba im Rirebulebisgan, romelic TiToeuli saangariSo periodis bolos samarTliani Rirebulebis gamoyenebiT dadgindeboda. amgvari qonebis gadafasebis Sedegad warmoqmnili zrda aRiardeba sxva srul SemosavalSi da grovdeba kapitalSi mxolod im odenobiT, rom man moaxdinos manamde mogeba-zaralSi aRiarebuli gadafasebis kleba imave aqtivze. aseT SemTxvevaSi zrda Sedis mogeba-zaralSi manamde xarjad aRiarebuli klebis odenobiT. amgvari qonebis gadafasebis Sedegad aqtivis sabalanso Rirebulebis kleba aRiardeba mogeba-zaralSi im odenobiT, rom man gadaaWarbos amave aqtivis wina gadafasebasTan dakavSirebul, uZravi qonebis gadafasebis rezervSi arsebul naSTs. warmoebis, miwodebis an administraciuli mizniT mimdinare mSeneblobiT moculi qoneba aRiricxeba TviTRirebulebiT, gaufasurebis aRiarebuli zaralis gamoklebiT. TviTRirebulebaSi Sedis profesiuli anazRaureba da, aseve, bankis saaRricxvo politiqueis mixedviT Sesabamis aqtivebze xdeba sesxis xarjebis kapitalizacia. amgvari qoneba ZiriTadi saSualebis Sesabamis kategoriaSi gadadis maSin, rodesac dasruldeba da mzad iqneba daniSnulebisamebr gamoyenebisTvis. am aqtivebis cveTa, sxva uZravi aqtivebis msgavsad, aRiricxeba maTi daniSnulebisamebr gamosayeneblad gamzadebis Semdeg. gadafasebuli uZravi qonebis gaufasureba aRiricxeba mogeba-zaralSi. misi Semdgomi gayidvis an Camoweris Semdeg, gadafasebis Warbi odenoba, romelic gadafasebis rezervSi rCeba, pirdapir gadadis gaunawilebel mogebaSi. miwas cveTis xarji ar ericxeba.




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cveTa aisaxeba ise, rom wrfivi meTodiT Camoiweros Rirebuleba (garda miwisa da mimdinare mSeneblobebisa) da Sefasebuli Rirebuleba aqtivebis sasargeblo moxmarebis periodis manZilze narCeni Rirebulebebis gamoklebiT. savaraudo sasargeblo moxmarebis periodi, narCeni Rirebuleba da cveTis meTodi ganixileba TiToeuli saangariSgebo periodis bolos, ris Sedegadac saaRricxvo daSvebaSi Setanili nebismieri cvlileba aRiricxeba prospeqtiulad. cveTis daricxva xdeba Semdegi wliuri ganakveTebiT: Senobebi da sxva uZravi qoneba 1%-2.17%

aveji da mowyobilobebi 10%-15%

kompiuterebi da sakomunikacio mowyobiloba 10%-33.33%

satransporto saSualebebi 10%-33.33%

ijariT aRebuli qonebis keTilmowyoba 20%-50%

სxva 15%

ZiriTadi saSualebebi Camoiwereba gayidvisas an rodesac banks aqvs aqtivis uwyveti gamoyenebiT momavali ekonomikuri sargeblis miRebis molodini. nebismieri mogeba an zarali, romelic warmoiqmneba ZiriTadi saSualebebis gayidvisas an misi sasargeblo moxmarebis vadis dasrulebisas, gamoiTvleba rogorc sxvaoba realizaciidan miRebuli Semosavalsa da aqtivis sabalanso Rirebulebas Soris da aRiarebulia mogeba-zaralSi.

aramaterialuri aqtivebi calke Sesyiduli aramaterialuri aqtivebi, gansazRvruli moxmarebis vadiT, aRiricxeba TviTRirebulebiT, dagrovili amortizaciisa da gaufasurebis danakargebis gamoklebiT. amortizaciis gaangariSeba warmoebs wrfivi meTodis safuZvelze maTi savaraudo 2-15 wliani eqspluataciis vadis mixedviT. aramaterialuri aqtivebis sasargeblo moxmarebis vada da amortizaciis meTodi gadaixedeba TiToeuli saangariSo periodis bolos, ris Sedegadac saaRricxvo daSvebaSi Setanili nebismieri cvlileba aRiricxeba prospeqtiulad. ganusazRvreli sasargeblo moxmarebis vadis mqone, calke Sesyiduli aramaterialuri aqtivebi aRiricxeba TviTRirebulebiT, dagrovili gaufasurebis danakargebis gamoklebiT. aramaterialuri aqtivi Camoiwereba realizaciisas an im SemTxvevaSi, Tu misi gamoyenebis an gayidvis Sedegad ar ivaraudeba momavali ekonomikuri sargeblis miReba. aramaterialuri aqtivis CamoweriT miRebuli mogeba an zarali warmoadgens sxvaobas realizaciis Sedegad miRebul wminda fulad saxsrebsa da aqtivis sabalanso Rirebulebas Soris da aisaxeba mogeba-zaralSi aqtivis aRiarebis Sewyvetisas. aramaterialuri aqtivebis aRiarebis Sewyveta. aramaterialuri aqtivis aRiareba wydeba misi gayidvisas an maSin, rodesac misi gamoyenebis an gasxvisebis Sedegad ekonomikuri sargeblis miReba aRar ivaraudeba. aRiarebis SewyvetiT miRebuli mogeba an zarali, romelic iangariSeba rogorc sxvaoba gayidvidan miRebuli wminda Semosavalsa da aqtivis sabalanso Rirebulebas Soris, aRiardeba mogeba-zaralSi aqtivis aRiarebis Sewyvetis momentSi. materialuri da aramaterialuri aqtivebis gaufasureba, garda gudvilisa. yoveli saangariSo periodis bolos banki sistematurad ganixilavs materialur da aramaterialur aqtivebs, am aqtivebis gaufasurebis obieqturi maCveneblebis gamovlenis mizniT. aseTi maCveneblis arsebobis SemTxvevaSi, aqtivis anazRaurebadi Rirebuleba fasdeba gaufasurebis xarjis gansazRvrisaTvis (aseTis arsebobis SemTxvevaSi). im SemTxvevaSi, Tu SeuZlebelia individualuri aqtivis anazRaurebadi Rirebulebis dadgena, banki gansazRvravs im fuladi saxsrebis warmomqmneli erTeulis anazRaurebad Rirebulebas, romelsac ganekuTvneba aqtivi. ganawilebis marTebuli da Tanmimdevruli safuZvlis arsebobis SemTxvevaSi, korporatiuli aqtivebi aseve nawildeba fuladi saxsrebis warmomqmnel erTeulebze, an am erTeulebis ufro patara jgufebze, romelTaTvisac ganawilebis marTebuli da Tanmimdevruli safuZvlis gamovlena SesaZlebelia. ganusazRvreli sasargeblo moxmarebis vadis mqone aramaterialuri aqtivebi da iseTi aramaterialuri aqtivebi, romlebic jer gamosayeneblad araa mzad, gaufasurebaze mowmdeba sul mcire weliwadSi erTxel da maSin, rodesac arsebobs maTi gaufasurebis niSnebi.

anazRaurebadi Rirebuleba aris umetesi, erTi mxriv, samarTlian Rirebulebisa da gayidvis xarjebis sxvaobas, da, meore mxriv, gamoyenebul Rirebulebas Soris. gamoyenebuli Rirebulebis Sefasebisas samomavlo fuladi nakadebi mimdinare Rirebulebamde




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diskontirdeba arsebuli saprocento ganakveTiT gadasaxadebis gamoklebiT, romelic asaxavs droSi fulis Rirebulebis bazriseul Sefasebas da aqtivisaTvis damaxasiaTebel im riskebs, romelTa safuZvelze samomavlo fuladi nakadebis koreqtireba ar momxdara.

im SemTxvevaSi, Tu aqtivis (an fuladi saxsrebis warmomqmneli erTeulis) aRdgeniTi Rirebuleba mis sabalanso Rirebulebaze naklebia, aqtivis (fuladi saxsrebis warmomqmneli erTeulis) sabalanso Rirebuleba mcirdeba mis aRdgeniT Rirebulebamde. gaufasurebis danakargebi aRiarebas eqvemdebareba mogeba-zaralSi, Tu Sesabamisi aqtivi ar aris warmodgenili gadafasebuli RirebulebiT. am SemTxvevaSi gaufasurebis danakargebi aisaxeba, rogorc Semcireba gadafasebis Sedegad. gaufasurebis xarjis gauqmebis SemTxvevaSi, aqtivis (an fuladi saxsrebis warmomqmneli erTeulis) sabalanso Rirebuleba izrdeba anazRaurebadi Tanxis Sesworebul savaraudo moculobamde ise, rom gazrdilma sabalanso Rirebulebam ar gadaaWarbos im sabalanso Rirebulebas, romelic dafiqsirdeboda, wina wlebSi aqtivis (an fuladi saxsrebis warmomqmneli erTeulis) gaufasurebis xarji rom ar aRiarebuliyo. gaufasurebis xarjebis gauqmeba dauyovnebliv aisaxeba mogeba-zaralSi, Tu Sesabamisi aqtivi ar aris aRricxuli gadafasebuli RirebulebiT, ra SemTxvevaSic gaufasurebis xarjebis aRdgena ganixileba, rogorc zrda gadafasebis Sedegad. gadasaxadebi mogebis gadasaxadis xarji warmoadgens mimdinare da gadavadebuli gadasaxadebis xarjebis jams. mimdinare gadasaxadi mimdinare gadasaxadis xarji gamoiTvleba wlis dasabegri mogebidan. dasabegri mogeba gansxvavdeba mogebisagan, romelic asaxulia mogeba-zaralis angariSSi, vinaidan is ar moicavs Semosavlebisa da xarjebis im nawils, romelic eqvemdebareba dabegvras an gamoqviTvas wina wlebSi da, agreTve, im xarjebs, romelic saerTod ar eqvemdebareba dabegvras an gamoqviTvas. bankis mimdinare gadasaxadis valdebuleba gaangariSebulia im sagadasaxado ganakveTiT, romlebic moqmedebda an arsebiTad moqmedebda saangariSgebo periodis bolosTvis. gadavadebuli gadasaxadi gadavadebuli gadasaxadis aRiareba xdeba im droebiTi sxvaobebis mixedviT, romlebic Tavs iCens finansur angariSgebaSi aqtivebisa da valdebulebebis sabalanso Rirebulebebsa da dasabegri mogebis gamoTvlisas gamoyenebul Sesabamis sagadasaxado baziss Soris. gadavadebuli sagadasaxado valdebuleba, Cveulebriv, aRiarebas eqvemdebareba yvela dasabegri droebiTi sxvaobis SemTxvevaSi. gadavadebuli sagadasaxado aqtivi, Cveulebriv, aRiarebas eqvemdebareba yvela gamoqviTvadi droebiTi sxvaobis SemTxvevaSi, Tu, savaraudod, iarsebebs iseTi dasabegri mogeba, romelzec SeiZleba aRniSnuli gamoqviTvadi droebiTi sxvaobebis gamoyeneba. amgvari gadavadebuli sagadasaxado aqtivebisa da valdebulebebis aRiareba ar xdeba, Tu droebiTi sxvaoba gamomdinareobs sxva aqtivebisa da valdebulebebis Tavdapirveli aRiarebisgan iseTi garigebis safuZvelze, romelic ar exeba arc dasabegr mogebas da arc sabalanso mogebas. gadavadebuli gadasaxadis aqtivebi da valdebulebebi iangariSeba im sagadasaxado ganakveTiT, romelic mosalodnelia valdebulebis dafarvis an aqtivis realizebis periodisaTvis im sagadasaxado ganakveTisa da kanonmdeblobis safuZvelze, romelic ZalaSi iyo saangariSo periodis bolosaTvis. gadavadebuli sagadasaxado valdebulebebisa da aqtivebis Sefaseba asaxavs im sagadasaxado Sedegebs, romlebic moyveba saangariSo periodis bolos bankis mier aqtivebisa da valdebulebebis sabalanso Rirebulebis aRdgenas an dafarvas. wlis mimdinare da gadavadebuli gadasaxadebi mimdinare da gadavadebuli gadasaxadebi aisaxeba mogeba-zaralisa da sxva sruli Semosavlebis angariSSi, garda im SemTxvevebisa, rodesac isini dakavSirebulia iseT erTeulebTan, romelTa aRiareba xdeba mogeba-zaralSi an pirdapir kapitalSi. aseT




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SemTxvevaSi, mimdinare da gadavadebuli gadasaxadebiSesabamisad aisaxeba mogeba-zaralisa da sxva sruli Semosavlebis angariSSi an pirdapir kapitalSi. 2018 wlis 13 maiss saqarTvelos parlamentma daamtkica kanoni kompaniebis mogebis gadasaxadis reformis Sesaxeb (aseve, cnobilia, rogorc kompaniebis dabegvris estonuri modeli), romlis mixedviT dabegvra xdeba ara dasabegri mogebis miRebis, aramed misi ganawilebis momentSi. kompaniebis mogebis dabegvris axali sistema mogebis gadasaxadisgan gaTavisuflebas ar gulisxmobs. masSi dabegvra ubralod gadatanilia mogebis miRebis momentidan maT ganawilebamde; anu dabegvris obieqti ganawilebuli mogebaa. saqarTvelos sagadasaxado kodeqsis gansazRvrebiT, ganawilebuli mogeba aris aqciebze dividendis saxiT ganawilebuli mogeba. Tumca, mogebis ganawilebad iTvleba zogierTi sxva tranzaqciac, magaliTad, saerTaSoriso tranzaqcia dakavSirebul pirebs Soris an/da gadasaxadisgan gaTavisuflebul pirebTan sagadasaxado miznebisaTvis.. garda amisa, gadasaxadis obieqti aseve moicavs xarjebsa Tu sxva gadaxdebs, Tu isini araa dakavSirebuli piris ekonomikur saqmianobasTan, saqonlisa da momsaxurebis ufasod miwodebas da zedmetad did warmomadgenlobiT xarjebs. Tu 2008-2016 wlebSi gaunawilebeli mogeba 2019 wels an Semdgom wlebSi ganawilda, SesaZlebelia maTze gadaxdili mimdinare gadasaxadis dabruneba. dividendebis gadaxdisgan warmoSobili mogebis gadasaxadi aRiricxeba xarjad dividendebis gamocxadebis periodSi, maTi gadaxdis TariRis Tu periodis miuxedavad. kanoni ZalaSi Sevida 2016 wels da yvela piris SemTxvevaSi, finansuri institutebis garda (bankebi, sadazRvevo kompaniebi, mikrosafinanso organizaciebi, lombardebi), vrceldeba 2017 wlis 1 ianvris Semdeg dawyebul sagadasaxado periodebze. finansuri institutebis SemTxvevaSi, kanoni Tavdapirvelad ZalaSi unda Sesuliyo 2019 wlis 1 ianvars. 2018 wlis 27 dekembers saqarTvelos parlamentma kanonis ZalaSi Sesvlis vada 2023 wlis 1 ianvramde gadaswia. saoperacio gadasaxadebi saqarTveloSi aseve moqmedebs sxva gadasaxadebi, romlebic ganisazRvreba bankis saqmianobidan gamomdinare. es gadasaxadebi mogeba-zaralisa da sxva sruli Semosavlebis angariSSi aisaxeba rogorc saoperacio xarjebis nawili. rezervebi rezervebis aRiareba xdeba maSin, rodesac banks aqvs mimdinare (samarTlebrivi an pirobiTi) valdebulebebi, romlebic warmoiSva warsuli movlenebis Sedegad, banks savaraudod moeTxoveba maTi dafarva da aRniSnuli valdebulebis Sefaseba SesaZlebelia sakmarisi sizustiT. rezervebad aRiarebuli Tanxa warmoadgens im anazRaurebis saukeTeso Sefasebas, romelic saWiroa valdebulebis dasafarad saangariSo periodis bolos valdebulebasTan dakavSirebuli riskebisa da uzustobebis gaTvaliswinebiT. im SemTxvevaSi, Tu rezervi gamoiTvleba valdebulebis dasafarad saWiro fuladi saxsrebis moZraobidan, maTi sabalanso Rirebuleba warmoadgens amave fuladi saxsrebis mimdinare Rirebulebas (sadac arsebiTia fulis Rirebuleba droSi).

im SemTxvevaSi, Tu mosalodnelia, rom banki mesame mxarisgan nawilobriv an srulad amoiRebs ekonomikur sargebels, romelic saWiroa rezervis formirebisTvis, xdeba moTxovnis asaxva aqtivebSi. Amavdroulad, gadaxda unda iyos sarwmuno, xolo moTxovnis Sefaseba SesaZlebeli sakmarisi sizustiT; pirobiTi valdebulebebi pirobiTi valdebulebebi ar aisaxeba finansuri mdgomareobis angariSgebaSi, magram aRiwereba finansur angariSgebis SeniSvnebSi, sanam ar gaCndeba saxsrebis gadinebis SesaZlebloba.




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pirobiTi aqtivi finansuri mdgomareobis angariSgebaSi ar aisaxeba, magram warmodgenilia angariSgebis SeniSvnebSi im SemTxvevaSi, Tu ekonomikuri sargeblis miRebaa navaraudevi.

ucxouri valuta bankis finansuri angariSgebis momzadebisas organizaciis funqcionaluri valutis garda sxva valutaSi (ucxour valutaSi) ganxorcielebuli garigebebi aisaxeba garigebis TariRisaTvis moqmedi gacvliTi kursiT. TiToeuli saangariSo periodis bolos ucxour valutaSi denominirebuli monetaruli erTeulebi am TariRisaTvis arsebuli gacvliTi kursiT eqvemdebareba gadafasebas. arafuladi erTeulebi ucxour valutaSi fasdeba istoriuli Rirebulebis gaTvaliswinebiT da ar eqvemdebareba gadafasebas. gacvliTi kursis sxvaoba fulad erTeulebze aRiarebulia mogeba-zaralSi im periodSi, rodesac isini warmoiqmna.

qvemoT mocemulia wlis bolosaTvis arsebuli gacvliTi kursebi, romlebic bankma gamoiyena finansuri angariSgebis momzadebisas:

31 dekemberi, 2018

31 dekemberi 2017

lari / 1 aSS dolari 2.6766 2.5922

lari / 1 evro 3.0701 3.1044

uzrunvelyofa banki uzrunvelyofas iTxovs klientebis valdebulebebze, saWiroebis mixedviT. Cveulebriv, uzrunvelyofa gulisxmobs klientis aqtivebis giravnobas da banks aZlevs am aqtivebis moTxovnis uflebas, rogorc arsebuli, aseve momavali valdebulebebisTvis. kapitalis rezervebi bankis finansuri mdgomareobis uwyisSi kapitalSi aRricxuli rezervi (sxva sruli Semosavali) moicavs qonebis gadafasebis rezervs, romelSic, Tavis mxriv, Sedis miwisa da Senoba-nagebobebis gadafasebis rezervi.

5. buRaltruli aRricxvis kritikuli gansja da Sefasebebis arasarwmunoobis ZiriTadi

wyaroebi

bankis buRaltruli politikis gamoyenebisas xelmZRvaneloba valdebulia, ganixilos, Seafasos da gaakeTos daSvebebi aqtivebisa da valdebulebebis sabalanso RirebulebasTan dakavSirebiT, romlebic sxva wyaroebidan ar ikveTeba. Sefaseba da Sesabamisi daSvebebi efuZneba istoriul gamocdilebas da mraval sxva faqtors, romlebic marTebulad iTvleba. faqtiuri Sedegebi SeiZleba gansxvavdebodes am Sefasebebisgan. Sefasebebi da Sesabamisi daSvebebi fasdebaUsawarmos uwyvetobis daSvebis principiT. buRaltruli Sefasebebis Sesworeba aRiarebas eqvemdebareba im periodisaTvis, rodesac xdeba Sesworeba, Tu Sesworeba exeba mxolod am periods, xolo im SemTxvevaSi Tu igi exeba mimdinare da momaval periodebs, Sesabamisad Sesworeba moxdeba mimdinare da Semdgom periodebSi.

buRaltruli politikebis gamoyenebis kritikuli gansja Semdegi sakiTxebi warmoadgens kritikuli gansjis sagans, im Sefasebebis garda (ixileT qvemoT), romlebic xelmZRvanelobam gaakeTa bankis buRaltruli aRricxvis politikebis gamoyenebis procesSi da romelTac mniSvnelovani gavlena moaxdines finansur angariSgebaSi warmodgenil Tanxebze. finansuri aqtivebis klasifikacia - 2018 wlis 1 ianvris Semdeg biznes-modelis Sefaseba, romlis farglebSic xdeba aqtivebis floba da imis Sefaseba, exeba Tu ara finansuri aqtivebis saxelSekrulebo pirobebi mxolod Ziri Tanxisa da gadauxdel Zir




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Tanxaze procentis gadaxdas. detaluri informacia finansuri aqtivebis klasifikaciis Sesaxeb ixileT me-4 SeniSvnaSi. investiciebi sasesxo instrumentebSi - 2018 wlis 1 ianvramde xelmZRvanelobam ganixila bankis dafarvis vadamde flobili investiciebi kapitalis SenarCunebisa da likvidobis moTxovnebis WrilSi da daadastura, rom banks gaaCnia ganzraxva da unari, flobdes maT dafarvis vadamde. 2017 wlis 31 dekembris mdgomareobiT, dafarvis vadamde flobili finansuri aqtivebis sabalanso Rirebuleba Seadgens 16,823 aTas lars. am aqtivebis Sesaxeb detaluri informacia warmodgenilia me-11 SeniSvnaSi. Sefasebebis arasarwmunoobis umTavresi wyaroebi. qvemoT warmodgenilia momavalTan da sxva Sefasebis arasarwmunoobis ZiriTad wyaroebTan dakavSirebuli umTavresi daSvebebi, romlebic atareben aqtivebisa da valdebulebebis sabalanso Rirebulebis arsebiTi koreqtirebis mniSvnelovan risks momavali finansuri wlis ganmavlobaSi. mosalodneli sakredito danakargebis zaralis rezervebi - 2018 wlis 1 ianvris Semdeg qvemoT warmodgenilia xelmZRvanelobis mier saaRricxvo politikis gamoyenebisas gamoyenebuli ZiriTadi Sefasebebi, romlebic yvelaze did gavlenas axdens mosalodneli sakredito danakargebis zaralis Sefasebis rezervebze:

saprognozo scenarebis dadgena: mosalodneli sakredito zaralis gazomvisas banki iyenebs gonivrul da faqtebiT gamyarebul saprognozo informacias, romelic efuZneba mosazrebebs sxvadasxva ekonomikuri faqtoris samomavlo moqmedebisa da am faqtorebis urTierTqmedebis Sesaxeb.

damatebiTi informacia ixileT 30-e SeniSvnaSi, sadac mocemulia mosalodneli sakredito zaralis saangariSo saprognozo scenarebisadmi sensitiurobis analizic.

defoltis albaToba: defoltis albaToba warmoadgens mTavar monacems mosalodneli sakredito zaralis gazomvisas. defoltis albaToba aris maCvenebeli, romelic gviCvenebs defoltis moxdenis albaTobas konkretul periodSi, romlis gaangariSebisas gamoiyeneba istoriuli monacemebi da samomavlo pirobebTan dakavSirebuli daSvebebi da molodini.

damatebiTi informacia ixileT 30-e SeniSvnaSi, sadac mocemulia mosalodneli sakredito zaralis defoltis albaTobaze sensitiurobis analizic.

zarali valdebulebis Seusruleblobis SemTxvevaSi: zarali defoltis SemTxvevaSi aris SesaZlo zaralis sidide, romelic warmoiSveba defoltis SemTxvevaSi. igi efuZneba xelSekrulebiT gaTvaliswinebul fulad nakadebsa da im nakadebs Soris sxvaobas, romlis miRebasac elis kreditori giraoTi uzrunvelyofili sesxebidan da kreditis erTiani gazrdiT miRebuli naRdi fulis nakadebis gaTvaliswinebiT.

damatebiTi informacia ixileT 30-e SeniSvnaSi, sadac mocemulia mosalodneli sakredito zaralis defoltis SemTxvevaSi zaralze sensitiurobis analizic.

sesxebisa da moTxovnebis gaufasureba - 2018 wlis 1 ianvramde bankis sesxis gaufasurebis rezervebi ise dgeba, rom moxdes ara mxolod ukve gaweuli gaufasurebis zaralis aRiareba sesxebisa da moTxovnebis portfelSi, aramed is zaralic, rac bankma SeiZleba momavalSi miiRos.

sakredito riskis maxasiaTeblebis mqone aqtivebis Sefasebisas, bankis xelmZRvanelobა eyrdnoba rogorc warsulSi danakargebis gamocdilebas, agreTve, momavalSi portfelis xarisxze makroekonomikuri scenarebis Sefasebul efeqts. es mas saSualebas aZlevs, iseTi garemoebebi gaiTvaliswinos, rac istoriul monacemebSi ar aisaxeba. banki sesxebis portfels gaufasurebaze amowmebs rogorc individualurad, aseve jgufurad.




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2017 wlis 31 dekembris mdgomareobiT, klientebze gacemulma mTlianma sesxebma da maTze gaufasurebis danakargebis rezervma Seadgina 333,162 aTasi da 6,746 aTasi lari, Sesabamisad. gadafasebuli RirebulebiT asaxuli ZiriTadi saSualebebi garkveuli ZiriTadi saSualebebi gadafasebuli RirebulebiT aRiricxeba. bolo gadafaseba moxda 2018 wlis maisSi. Sefasebis teqnika aRwerilia me-12 SeniSvnaSi. ZiriTadi saSualebebisa da aramaterialuri aqtivebis sasargeblo moxmarebis periodi rogorc zemoT iyo aRwerili, bankis xelmZRvaneloba ganixilavs ZiriTadi saSualebebisa da aramaterialuri aqtivebis sasargeblo moxmarebis periods TiToeuli wliuri saangariSgebo periodis bolos. ZiriTadi saSualebebisa da aramaterialuri aqtivebis sasargeblo moxmarebis periodis dadgena warmoadgens xelmZRvanelobis msjelobis sagans msgavs aqtivebTan mimarTebaSi arsebul gamocdilebaze dayrdnobiT. aqtivis sasargeblo moxmarebis periodis dadgenisas xelmZRvaneloba iTvaliswinebs mosalodneli moxmarebis, savaraudo teqnikuri moZvelebis tendenciebs, fizikuri moxmarebis periodsa da cveTas, agreTve, aqtivis fizikur saoperacio garemos. CamoTvlili pirobebidan romelime erTi pirobis an Sefasebis cvlilebam SeiZleba gamoiwvios cveTisa da amortizaciis momavali ganakveTis koreqtirebis aucilebloba. gadavadebuli sagadasaxado aqtivebis/valdebulebebis aRricxva 2018 wlis ivnisSi saqarTvelos parlamentma miiRo saqarTvelos sagadasaxado kodeqsis cvlilebebi, romlebic ZalaSi Sedis 2023 wlis 1 ianvridan da exeba komerciul bankebs, sakredito kavSirebs, sadazRvevo organizaciebs, mikrosafinanso organizaciebsa da lombardebs. axali kodeqsiT Seicvala bankis mogebis gadasaxadis aRiarebisa da gazomvis principebi da bankis gadavadebuli mogebis gadasaxadis aqtivebis/valdebulebebis asaxvis wesi. komerciuli bankebi ar arian valdebulni, mogebis gadasaxadi gadaixadon dasabegr mogebaze (Tu, es mogeba miRebulia 2018 wlis 1 ianvridan 2023 wlis 1 ianvramde), sanam es mogeba ar ganawildeba dividendebis an mogebis ganawilebis sxva formiT. rodesac es kanoni sabanko seqtorisaTvis 2023 wlis 1 ianvars ZalaSi Seva, mas ufro pirdapiri zegavlena eqneba gadavadebuli gadasaxadis gamoTvlaze. bankis xelmZRvaneloba darwmunebulia, rom an saangariSo dRes gadavadebuli sagadasaxado aqtivebis/valdebulebebis naSTebi srulad iqneba moxmarebuli an kidev misi efeqti umniSvnelo iqneba finansuri angariSgebis momxmarebelTaTvis. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, gadavadebuli sagadasaxado valdebulebebisa da aqtivebis sabalanso Rirebulebam Seadgina, Sesabamisad, 2,529 aTasi da 1,750 aTasi lari. dakavSirebul mxareebTan ganxorcielebuli tranzaqciebis Tavdapirveli aRiareba biznesis mimdinareobisas banki axorcielebs tranzaqciebs dakavSirebul mxareebTan. bass 39-isa da fass 9-is Sesabamisad, finansuri instrumentebis Tavdapirveli aRiareba unda moxdes samarTliani RirebulebiT. Tu amgvari tranzaqciebis moqmedi bazari ar arsebobs, xelmZRvaneloba afasebs, efuZneba Tu ara tranzaqciis fasi sabazro saprocento ganakveTebs. amisaTvis dgindeba, Tu rogor xdeba faswarmoqmna aradakavSirebul mxareebTan ganxorcielebuli msgavsi tranzaqciebis SemTxvevaSi da keTdeba efeqturi saprocento ganakveTis analizi. dakavSirebul mxareebTan arsebuli naSTebis Sesaxeb informacia ganmartebulia 31-e SeniSvnaSi.




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6. fuli da fulis eqvivalentebi

31 dekemberi,

2018 31 dekemberi,

2017 naRdi fuli 5,402 6,635 seb-Si arsebuli naSTebi 3,611 8,360 mokorespondento angariSebi da 90 dRemde dafarvis vadiani depozitebi 15,870 5,340

gamoklebuli: mosalodneli sakredito danakargebis/gaufasurebis danakargebis rezervi (7) -

sul fuli da fulis eqvivalentebi 24,876 20,335 fuli da fulis eqvivalentebi aris vadagadaucilebeli finansuri aqtivebi 2018 da 2017 wlebis 31 dekembris mdgomareobiT. mosalodneli sakredito danakargebis rezervi, 2018 wlis 31 dekembris mdgomareobiT, Sefasda saerTaSoriso sareitingo saagentoebis mier dadgenili reitingebis safuZvelze.

7. savaldebulo naSTi saqarTvelos erovnul bankSi

savaldebulo naSTi saqarTvelos erovnul bankSi (`seb~) warmoadgens seb-Si ganTavsebul Tanxas. rezidenti finansuri institutebi valdebulni arian, seb-Si ganTavsebuli hqondeT procentiani savaldebulo rezervi, romlis odenoba damokidebulia finansuri institutebis mier mozidul Tanxebze. seb-Si ganTavsebuli savaldebulo naSTi procentiani finansuri aqtivia. 31 dekemberi,

2018 31 dekemberi,

2017 savaldebulo naSTi seb-Si 26,438 44,955 gamoklebuli: mosalodneli sakredito danakargebis/gaufasurebis danakargebis rezervi (2) -

sul savaldebulo naSTi seb-Si 26,436 44,955

2018 da 2017 wlebis 31 dekembris mdgomareobiT, savaldebulo naSTi seb-Si aris vadagadaucilebeli finansuri aqtivi. 2018 wlis 31 dekembris mdgomareobiT, mosalodneli sakredito danakargebis rezervi dadginda kontragentebisaTvis saerTaSoriso sareitingo saagentoebis mier miniWebuli reitingebis safuZvelze. saqarTvelos, rogorc qveynis, sakredito reitingia BB stabiluri perspeqtiviT.

8. moTxovnebi finansuri institutebis mimarT

2018 da 2017 wlebis 31 dekembris mdgomareobiT, finansuri institutebis mimarT arsebuli moTxovnebis naSTebSi warmodgenili, Sesabamisad, 1,732 aTasi da 1,645 aTasi lari ganTavsebuli iyo depozitebze, rogorc SezRuduli gamoyenebis naRdi fuli სakredito

kompaniasTan arsebuli Seთanxmebis safuZvelze VISA საბანკო ოპერაციების განსახორცილებელად

31 dekemberi, 2018

31 dekemberi, 2017

SezRuduli fuli 1,733 1,645 gamoklebuli: mosalodneli sakredito danakargebis/gaufasurebis danakargebis rezervi (1) -

sul moTxovnebi finansuri institutebis mimarT 1,732 1,645




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2018 da 2017 wlebis 31 dekembris mdgomareobiT, moTxovnebi finansuri institutebis mimarT warmoadgens vadagadaucilebel finansur aqtivebs. 2018 wlis 31 dekembris mdgomareobiT, mosalodneli sakredito danakargebis rezervi dadginda kontragentebisaTvis saerTaSoriso sareitingo saagentoebis mier miniWebuli reitingebis safuZvelze.

9. klientebze gacemuli sesxebi

klientebze gacemuli sesxebi moicavs:

31 dekemberi, 2018

31 dekemberi, 2017

klientebze gacemuli sesxebi 408,414 333,162 gamoklebuli: mosalodneli sakredito danakargebis/gaufasurebis danakargebis rezervi (7,323) (6,746)

sul klientebze gacemuli sesxebi 401,091 326,416

klientebze gacemuli yvela sesxi aisaxeba amortizebuli RirebulebiT. klientebze gacemuli sesxebi saxeobebad klasificirdeba ramdenime faqtoris kombinaciis safuZvelze (ZiriTadad, msesxeblis Semosavlis wyaro da sesxis daniSnuleba). individualuri biznesis mflobelebis mier samomxmareblo mizniT aRebuli sesxebi Sesabamis kategoriebSi warmodgenilia msesxeblis biznes-saqmianobis mixedviT. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, klientebze gacemuli sesxebi moicavda, Sesabamisad, 3,539 aTasi da 3,144 aTasi laris odenobiT daricxul procents. qvemoT mocemul cxrilSi naCvenebia klientebze gacemuli sesxebis sabalanso Rirebulebebi seqtorebis mixedviT: 31 dekemberi,

2018 31 dekemberi,

2017 iuridiul pirebze vaWroba da momsaxureba 205,412 171,812 mSenebloba 34,957 38,440 soflis meurneoba 16,481 14,147 ijara 16,743 7,116 samTo-mompovebeli mrewveloba 2,158 9,389 energetika 4,545 4,817 sxva 12,300 3,443 sul iuridiul pirebze gacemuli sesxebi 292,596 249,164

fizikur pirebze samomxmareblo sesxebi 65,200 42,699 ipoTekuri sesxebi 50,618 41,299 sul fizikur pirebze gacemuli sesxebi 115,818 83,998

sul klientebze gacemuli sesxebi 408,414 333,162 gamoklebuli: mosalodneli sakredito danakargebis/gaufasurebis zaralis rezervi (7,323) (6,746)


2018 da 2017 wlebis 31 dekembris mdgomareobiT, bankma Tavisi kapitalis 5%-ze meti odenobis sesxebi gasca, Sesabamisad, 22 da 10 klientze, 167,084 aTasi da 56,197 aTasi laris odenobiT.




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qvemoT mocemulia klientebze gacemuli sesxebis sabalanso Rirebulebebi bankis mier miRebuli uzrunvelyofis tipis mixedviT: 31 dekemberi,

2018 31 dekemberi,

2017

kombinirebulad uzrunvelyofili sesxebi 264,768 232,328

uZravi qonebiT uzrunvelyofili sesxebi 108,739 86,120

naRdi fuliT uzrunvelyofili sesxebi 3,658 7,074

garantiebiT uzrunvelyofili sesxebi 20,597 1,548

sesxebi uzrunvelyofis gareSe 10,652 6,092

mTliani klientebze gacemuli sesxebi 408,414 333,162

gamoklebuli: mosalodneli sakredito danakargebis/gaufasurebis zaralis rezervi (7,323) (6,746)


2018 da 2017 wlebis 31 dekembris mdgomareobiT, sesxebis didi wili (mTliani portfelis 99%) gaica saqarTveloSi moRvawe kompaniebze. 2018 da 2017 wlebis 31 dekembris mdgomareobiT klientebze gacemulma im sesxebma, romelTa pirobebi gadaxedil iqna, Seadgina, Sesabamisad, 13,942 aTasi da 12,774 aTasi lari.. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, klientebze gacemuli individualurad mniSvnelovani da umniSvnelo mimdinare sesxebis sakredito xarisxis analizi:

2018 wlis 31 dekembris mdgomareobiT

mTliani sesxebi

mosalodneli sakredito

danakargebis rezervi

wminda sesxebi


danakargebis fardoba mTlian

sesxebTan individualurad umniSvnelo

vadagadaucilebeli 361,069 (3,476) 357,593 0.96%

vadagadacilebuli: - - -

30 dRemde 4,627 (167) 4,460 3.61%

31-60 dRe 3,257 (291) 2,966 8.93%

61-90 dRe 1,455 (163) 1,292 11.20%

91-180 dRe 1,326 (178) 1,148 13.42%

180 dReze meti 4,053 (571) 3,482 14.09%

sul jgufurad Sefasebuli 375,787 (4,846) 370,941 1.29%

individualurad mniSvnelovani

vadagadaucilebeli 4,839 (559) 4,280 11.55%

vadagadacilebuli: - - - 0.00%

30 dRemde 434 (165) 269 38.02%

31-60 dRe 12,858 (244) 12,614 1.90%

61-90 dRe 8,854 (194) 8,660 2.19%

91-180 dRe - - - 0.00%

180 dReze meti 5,642 (1,315) 4,327 23.31%

sul individualurad Sefasebuli sesxebi 32,627 (2,477) 30,150 7.59%

sul klientebze gacemuli sesxebi 408,414 (7,323) 401,091 1.79%




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2017 wlis 31 dekembris mdgomareobiT

mTliani sesxebi

gaufasurebis danakargis

rezervi wminda sesxebi

gaufasurebis danakargis rezervis

fardoba mTlian sesxebTan

individualurad umniSvnelo

vadagadaucilebeli 257,612 (2,201) 255,411 0.85%

vadagadacilebuli:

30 dRemde 13,360 (449) 12,911 3.36%

31-60 dRe 1,084 (106) 978 9.78%

61-90 dRe 1,088 (81) 1,007 7.44%

91-180 dRe 595 (99) 496 16.64%

180 dReze meti 4,921 (707) 4,214 14.37% sul jgufurad Sefasebuli 278,660 (3,643) 275,017 1.31%

individualurad mniSvnelovani

vadagadaucilebeli 40,812 (492) 40,320 1.21%

vadagadacilebuli:

30 dRemde 6,605 (171) 6,434 2.59%

31-60 dRe - - - -

61-90 dRe 1,785 (709) 1,076 39.72%

91-180 dRe 2,220 (603) 1,617 27.16%

180 dReze meti 3,080 (1,128) 1,952 36.62% sul individualurad Sefasebuli sesxebi 54,502 (3,103) 51,399 5.69%

sul klientebze gacemuli sesxebi 333,162 (6,746) 326,416 2.02%

2018 da 2017 wlebSi bankma daisakuTra uzrunvelyofebi. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, am aqtivebis sabalanso Rirebuleba Sevida sxva aqtivebsa da dasakuTrebul aqtivebSi da Seadgina, Sesabamisad, 750 aTasi 555 aTasi lari. 2018 wlis 31 dekembrisa da 1 ianvris mdgomareobiT klientebis sesxebi mosalodneli sakredito danakargebTan mimarTebaSi etapebis mixedviT ganawilebulia Semdegnairad : 31 dekemberi, 2018 1 ianvari, 2018

mTliani sesxebi



wminda sesxebi

mTliani sesxebi



wminda sesxebi

1-eli etapi- 12 Tviani msd 362,630 (3,077) 359,553 311,085 (3,414) 307,671 me-2 etapi - msd arsebobis manZilze – sakredito riskis armqone: individualurad Sefasebuli 11,410 (226) 11,184 - - -

jgufurad Sefasebuli 3,149 (285) 2,864 1,562 (167) 1,395 14,559 (511) 14,048 1,562 (167) 1,395

me-3 etapi - msd arsebobis manZilze – sakredito riskiani: individualurad Sefasebuli 18,716 (2,196) 16,520 8,931 (2,755) 6,176

jgufurad Sefasebuli 12,509 (1,539) 10,970 11,584 (1,525) 10,059 31,225 (3,735) 27,490 20,515 (4,280) 16,235

sul klientebze gacemuli sesxebi 408,414 (7,323) 401,091 333,162 (7,861) 325,301




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10. investiciebi wilobriv instrumentebSi

investiciebi wilobriv instrumentebSi moicavs: flobili

wili, % 31 dekemberi,

2018 31 dekemberi,

2017

s.s. `gaerTianebuli kliring-centri~ 6,25% 54 54

sul investiciebi wilobriv instrumentebSi 54 54

2018 da 2017 wlebis 31 dekembris mdgomareobiT, xelmZRvanelobam Seafasa ss `gaerTianebul kliring-centrSi~ investiciis realuri Rirebuleba da daaskvna, rom realuri Rirebuleba miaxloebulia mis TviTRirebulebasTan. 2017 wlis 31 dekembris mdgomareobiT, ss `gaerTianebul kliring-centrSi~ investicia asaxuli iyo TviTRirebulebiT.

11. investiciebi sasesxo instrumentebSi

investiciebi sasesxo instrumentebSi moicavs: 31 dekemberi, 2018 31 dekemberi, 2017 wliuri

nominaluri saprocento

ganakveTi Tanxa

wliuri nominaluri saprocento

ganakveTi Tanxa

sadepozito serTifikatebi 9.05%-11.6% 16,874 9.05%-11.6% 16,823

(17) - gamoklebuli: mosalodneli sakredito danakargebis rezervi

sul investiciebi sasesxo instrumentebSi 16,857 16,823

2018 da 2017 wlebis 31 dekembris mdgomareobiT, sasesxo instrumentebSi investiciebze daricxulma procentma Seadgina, Sesabamisad, 657 aTasi da 657 aTasi lari. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, investiciebi sasesxo instrumentebSi warmoadgens vadagadaucilebel finansur aqtivebs. 2018 wlis 31 dekembris mdgomareobiT, mosalodneli sakredito danakargebis rezervi dadginda kontragentebisaTvis saerTaSoriso sareitingo saagentoebis mier miniWebuli reitingebis safuZvelze.




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12. ZiriTadi saSualebebi

ZiriTadi saSualebebi moicavs:

Senobebi da sxva uZravi

qoneba

kompiuterebi

da kavSir-gabmulobis

mowyobiloba transporti

aveji da

mowyobi-lobebi sxva

daumTavre- beli

mSenebloba

ijariT aRebuli qonebis

gaumjobeseba sul

Tavdapirveli RirebulebiT/gadafasebiT

1 ianvari, 2017 9,316 2,185 557 828 735 148 258 14,027 Sesyidva - 51 - 80 165 181 119 596 transferi - 113 - - 38 (151) - - 31 dekemberi, 2017 9,316 2,349 557 908 938 178 377 14,623 Sesyidva - 76 61 64 110 7 219 537 realizacia - - (32) - - - (31) (63) transferi 18 97 - - - (115) - - gadafaseba 1,243 - - - - - - 1,243 31 dekemberi, 2018 10,577 2,522 586 972 1,048 70 565 16,340 dagrovili cveTa 1 ianvari, 2017 30 884 175 466 292 - 61 1,908 wlis daricxva 123 263 45 80 106 - 57 674

31 dekemberi, 2017 153 1,147 220 546 398 - 118 2,582 wlis daricxva 138 285 45 91 123 - 87 769 gauqmeba realizaciis Sedegad - - (32) - - - (31) (63)

gauqmeba gadafasebis Sedegad (195) - - - - - - (195)

31 dekemberi, 2018 96 1,432 233 637 521 - 174 3,093 wminda sabalanso Rirebuleba

31 dekemberi, 2017 9,163 1,202 337 362 540 178 259 12,041

31 dekemberi, 2018 10,481 1,090 353 335 527 70 391 13,247

2018 da 2017 wlebis 31 dekembris mdgomareobiT banks ar hqonda dagiravebuli ZiriTadi saSualebebi. 2018 da 2017 wlis 31 dekembris mdgomareobiT mTlianad gacveTilma ZiriTadma saSualebebma Seadgina Sesabamisad, 1,193 aTasi da 1,062 aTasi lari. bankis kuTvnili Senoba-nagebobebi mocemulia gadafasebuli RirebulebiT, rac warmoadgens gadafasebis dRes arsebul realur Rirebulebas, rasac akldeba SemdgomSi dagrovili cveTa da SemdgomSi dagrovili gaufasurebis zarali. 2018 wlis maisSi Senoba-nagebobebi gadafasda sabazro RirebulebiT. Sefaseba Caatara SemfasebelTa damoukidebelma kompaniam, romelsac gaaCnia aRiarebuli da Sesabamisi profesiuli kvalifikacia da aqvs bolodroindeli gamocdileba msgavsi adgilmdebareobisa da kategoriis aqtivebis SefasebaSi. Sedarebis procesSi maT gamoiyenes sami Sesadari analogi (registrirebuli gayidva an/da gayidvis SeTavazeba), romlis farglebSi fasebi koreqtirda Sesabamisi aqtivebisa da analogebis sxvaobebis safuZvelze. aqtivebis umetesoba Sefasda sabazro midgomiT/meTodiT bazarze arsebuli situaciis gamo, kerZod, imis gamo, rom Sefasebis dRes arsebobda registrirebuli gayidvebisa da gayidvis SeTavazebaTa sakmarisi raodenoba.




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cxrilSi mocemulia informacia bankis sakuTrebaSi arsebuli Senoba-nagebobebisa realuri Rirebulebis ierarqiis Sesaxeb, 2018 wlis 31 dekembris mdgomareobiT:

Sefasebis teqnika

dakvirvebis gareSe arsebuli monacemebi

samarTliani Rirebuleba

samarTliani Rirebuleba

2018 w. 31 dekembers

Senobebi regionis mixedviT: gayidvebis Sedarebis midgoma

- Tbilisi – Sartavas quCa

III donis fasi kvadratul metrze

6,930

- Tbilisi – kostavas quCa III done 2,700

- baTumi – gorgasalis quCa 930

sul 10,560

bankis Senoba-nagebobebi istoriuli RirebulebiT rom gazomiliyo, maTi sabalanso Rirebuleba, 2018 da 2017 wlis 31 dekembris mdgomareobiT iqneboda, Sesabamisad, 8,593 aTasi da 8,713 aTasi lari.

13. aramaterialuri aqtivebi

aramaterialuri

aqtivebi

Tavdapirveli RirebulebiT 1 ianvari, 2017 4,681

Sesyidva 837

31 dekemberi, 2017 5,518

Sesyidva 350 31 dekemberi, 2018 5,868 dagrovili amortizacia:

1 ianvari, 2017 1,471

wlis daricxva 302

31 dekemberi, 2017 1,773 wlis daricxva 344 31 dekemberi, 2018 2,117

wminda sabalanso Rirebuleba 31 dekemberi, 2017 3,745

31 dekemberi, 2018 3,751

aramaterialuri aqtivebi moicavs programebsa da licenziebs.




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14. sxva aqtivebi

sxva aqtivebi moicavs: 31 dekemberi,

2018 31 dekemberi,

2017

sxva finansuri aqtivebi

moTxovnebi 644 630

gamoklebuli: mosalodneli sakredito danakargebis rezervi (42) -

602 630

sxva arafinansuri aqtivebi

dasakuTrebuli aqtivebi 750 555

winaswar gaweuli xarjebi 143 179

sagadasaxado angariSsworeba, garda mogebis gadasaxadisa 33 1

avansi ZiriTadi saSualebebis Sesyidvaze 3 71

sxva 266 211

1,195 1,017

sul sxva aqtivebi 1,797 1,647

15. gadasaxdelebi finansuri institutebis mimarT

gadasaxdelebi finansuri institutebis mimarT moicavs:

valuta dafarvis

weli

saSualo Sewonili

nominaluri saprocento ganakveTi %

Sewonili saSualo efeqturi ganakveTi

31 dekemberi, 2018

31 dekemberi, 2017

depozitebi damfuZnebeli kompaniidan EUR/USD 2019 1.54% 1.54% 35,704 186,434

damfuZneblisgan miRebuli sesxebi USD 2019-2022 3.94% 3.94% 235,899 76,600

rezidenti komerciuli bankebis sakorespondento angariSebi USD 2018 - - 2,657 -

sul gadasaxdelebi finansuri institutebis mimarT

274,260 263,034

2018 da 2017 wlis 31 dekembris mdgomareobiT, finansuri institutebis mimarT gadasaxdelebSi Sesuli daricxuli procenti Seadgens 8,721 aTas da 3,814 aTas lars, Sesabamisad. 2018 da 2017 wlis 31 dekembris mdgomareobiT, gadasaxdelebi finansuri institutebis mimarT (271,602 aTasi da 263,034 aTasi lari – 99% da 100%) warmodgenili iyo erTi bankis mimarT (damfuZnebeli banki) arsebuli valdebulebiT, rac mniSvnelovan koncentracias warmoadgens.

16. klientebis depozitebi

klientebis depozitebi moicavs:

31 dekemberi,

2018 31 dekemberi,

2017 moTxovnamde angariSebi 50,498 27,539 vadiani depozitebi 35,979 34,144




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sul klientebis depozitebi 86,477 61,683

2018 da 2017 wlebis 31 dekembris mdgomareobiT, klientebis depozitebi moicavs daricxul procents 891 aTasi da 783 aTasi laris odenobiT, Sesabamisad. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, klientebis depozitebi, 33,034 aTasi da 19,446 aTasi laris odenobiT (klientebis mTliani depozitebis 38% da 32%), ekuTvnoda 10 klients, rac warmoadgens mniSvnelovan koncentracias. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, klientebis depozitebi, 1,071 aTasi da 2,575 aTasi laris odenobiT, warmoadgenda bankis mier gacemuli garantiebis uzrunvelyofas. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, klientebis depozitebi, 3,658 aTasi da 7,956 aTasi laris odenobiT, gamoyenebuli iyo klientebis sesxebis uzrunvelyofad. 31 dekemberi,

2018 31 dekemberi,

2017 analizi dargebis mixedviT: vaWroba da momsaxureba 35,046 21,574 fizikuri pirebi 30,024 22,898 mSenebloba 8,665 6,521 transporti da kavSirgabmuloba 5,815 1,331 saxelmwifo da sajaro organizaciebi 4,108 2,322 energetika 96 110 sxva 2,723 6,927 sul klientebis depozitebi 86,477 61,683

17. rezervebi

2018 da 2017 wlebis 31 dekembris mdgomareobiT, rezervebSi Sevida fass 9-is Sesabamisi mosalodneli sakredito danakargebi da bass 37-is Sesabamisi rezervebi, romlebic garantiebisa da nakisri sesxebisaTvis Seiqmna. moZraoba rezervebSi iyo: garantiebi da

nakisri sesxebi

1 ianvari, 2017 146

wlis ganmavlobaSi aRiarebuli rezervebi 33

31 dekemberi, 2017 179

fass 9-is gamoyenebis efeqti 169

1 ianvari, 2018 348

wlis ganmavlobaSi aRiarebuli mosalodneli sakredito danakargebi (75)





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18. sxva valdebulebebi

sxva valdebulebebi moicavs: 31 dekemberi,

2018 31 dekemberi,

2017 sxva finansuri valdebulebebi: kreditoruli davalianeba 799 730

sxva arafinansuri valdebulebebi: TanamSromelTa anazRaurebis rezervi 1,314 1,677 sagadasaxado valdebulebebi mogebis gadasaxadis garda

9 12

sul sxva valdebulebebi 2,122 2,419

19. subordinirebuli sesxi

subordinirebuli sesxi moicavs:

valuta dafarvis

vada

nominaluri saprocento

ganakveTi %

saSualo Sewonili efeqturi ganakveTi

2018 w. 31 dekemberi,

2018 31 dekemberi,

2017

ss "xalik-banki yazaxeTi” aSS

dolari 2022 6% 6% 26,860 26,013

sul subordinirebuli sesxi

26,860 26,013

bankis gakotrebis an likvidaciis SemTxvevaSi, es sesxi daifareba yvela sxva kreditoris davalianebis dafarvis Semdeg. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, subordinirebul sesxSi Sedis daricxuli procenti, Sesabamisad, 94 da 91 aTasi laris odenobiT.

1 ianvari

finansirebis fuladi nakadebi

procentis daricxva

wlis ganmavlobaSi

procentis gadaxda wlis ganmavlobaSi

sakurso sxvaobiT miRebuli

mogeba wlis ganmavlobaSi 31 dekemberi

2018 wlis ganmavlobaSi 26,013 - 1,561 (1,558) 844 26,860 2017 wlis ganmavlobaSi 26,561 - 1,526 (1,530) (544) 26,013

20. saaqcio kapitali

2018 wlis 19 marts bankma gamouSva 14,000 Cveulebrivi aqcia, TiToeuli 10,000 laris nominaluri RirebulebiT. aqciebi srulad iqna Sesyiduli damfuZneblis mier. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, bankis gancxadebuli da gamoSvebuli saaqcio kapitali Sedgeboda 62,000 da 48,000 Cveulebrivi aqciisagan, Sesabamisad, TiToeuli nominaluri RirebulebiT 1,000 laris odenobiT. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, bankis mier gamoSvebuli saaqcio kapitali srulad iqna gadaxdili.




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21. wminda saprocento Semosavali gaufasurebis danakargebamde

wminda saprocento Semosavali da xarji gaufasurebis danakargebamde moicavs: 2018 2017 efeqturi saprocento ganakveTis meTodiT gamoTvlili saprocento Semosavali:

klientebze gacemuli sesxebi 31,703 28,256 investiciebi sasesxo instrumentebSi 1,785 1,737 fuli da fulis eqvivalentebi 994 674 savaldebulo naSTi seb-Si 87 87

34,569 30,754 sxva saprocento Semosavali:

jarimebi 1,331 1,081 sxva 349 392 1,680 1,473

sul saprocento Semosavali 36,249 32,227 efeqturi saprocento ganakveTis meTodiT gamoTvlili saprocento xarji:

gadasaxdelebi finansuri institutebis mimarT (7,914) (4,553) klientebis depozitebi (2,621) (2,266) subordinirebuli sesxi (1,542) (1,525) sul saprocento xarji (12,077) (8,344)

wminda saprocento Semosavali 24,172 23,883

me-3 etapis klientebze gacemuli sesxebis neto safuZvelze efeqturi saprocento ganakveTis meTodiT gamoTvlilma saprocento Semosavalma 419 aTasi lariT Seamcira gros-safuZvelze efeqturi saprocento ganakveTis meTodiT gamoTvlili saprocento Semosavali (SeniSvna #22).

22. gaufasurebis danakargebis rezervi saprocento Semosavlis mqone da armqone aqtivebze

2018 wlis 31 dekembers dasrulebuli wlis mosalodneli sakredito danakargebis rezervis moZraoba saprocento sargeblis mqone aqtivebze:

fuli da fulis

eqvivalentebi savaldebulo naSTi seb-Si

moTxovnebi finansuri

institutebis mimarT

klientebze gacemuli

sesxebi

investiciebi sasesxo

instrumentebSi sul 31 dekemberi, 2016 - - - 5,453 - 5,453 gaufasurebis danakargebi - - - 1,300 - 1,300

Camowera - - - (7) - (7) 31 dekemberi, 2017 - - - 6,746 - 6,746

koreqtireba fass 9-is pirvel gamoyenebaze 3 2 1 1,115 9 1,130

1 ianvari, 2018 3 2 1 7,861 9 7,876 gaufasurebis danakargebi/(gaufasurebis danakargis aRdgena) 4 - - (869) 8 (857)

saprocento sargebeli - - - 419 - 419

Camowera - - - (88) - (88) 31 dekemberi, 2018 7 2 1 7,323 17 7,350




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2018 wlis 31 dekembers dasrulebuli wlis mosalodneli sakredito danakargebis rezervis moZraoba saprocento sargeblis armqone aqtivebze: sxva finansuri

aqtivebi

31 dekemberi, 2017 -

koreqtireba fass 9-is pirvel gamoyenebaze -

1 ianvari, 2018 -

gaufasurebis danakargebi

42


23. sakomisio Semosavlebi da xarjebi

sakomisio Semosavlebi da xarjebi moicavs: 2018 2017

sakomisio Semosavlebi: plastikuri baraTebiT ganxorcielebuli operaciebi 910 3,767

angariSsworebis sakomisio 288 277

naRd fulTan dakavSirebuli operaciebi 265 246

sxva 155 66

sul sakomisio Semosavlebi 1,618 4,356

sakomisio xarjebi:

plastikuri baraTebiT ganxorcielebuli operaciebi (660) (2,325)

angariSsworebis sakomisio (145) (151)

naRd fulTan dakavSirebuli operaciebi (56) (34)

sul sakomisio xarjebi (861) (2,510)

2018 da 2017 wlebis 31 dekembers dasrulebul wlebSi, sakomisio Semosavlebsa da xarjebSi Sevida plastikuri baraTiT ganxorcielebul operaciebze daricxuli momsaxurebis gadasaxadi. banki Suamavlis rols asrulebs ramdenime rezident kompaniasa da plastikuri baraTis momsaxurebis momwodeblebs, `vizasa~ da `masterkards~ Soris. am momsaxurebisaTvis banki iRebs da ixdis sakomisio gadasaxads.

24. wminda mogeba ucxouri valutiT ganxorcielebul operaciebze

wminda mogeba ucxouri valutiT ganxorcielebul operaciebze moicavs: 2018 2017

savaWro operaciebi, wminda 626 1,192

sakurso sxvaoba, wminda 477 (87)

sul wminda mogeba ucxouri valutiT ganxorcielebul operaciebze mogeba-zaralSi 1,103 1,105




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25. saoperacio xarjebi

saoperacio xarjebi moicavs:

2018 2017

xelfasebi da premiebi 7,907 7,503

cveTa da amortizacia 1,113 976

saoperacio ijara 649 452

operaciebi plastikuri baraTiT da angariSsworebis xarjebi 678 635

საინფორმაციო ტექნოლოგიური momsaxureba 405 272

kavSirgabmuloba 232 119

sareklamo xarjebi 222 524

gadasaxadebi, mogebis gadasaxadis garda 142 125

komunaluri xarjebi 136 140

profesiuli momsaxureba 121 149

ZiriTadi saSualebebis remonti 78 35

saofise maragebi 47 80

dazRvevis xarjebi 44 117

samivlinebo xarjebi 42 23

warmomadgenlobiTi xarjebi 30 29

dacvis xarjebi 23 49

sxva xarjebi 834 686

sul saoperacio xarjebi 12,703 11,914

26. mogebis gadasaxadi

banki mimdinare mogebis gadasaxadis odenobasa da aqtivebisa da valdebulebebis saxiT warmodgenil sagadasaxado baziss angariSobs da aRricxavs saqarTvelos sagadasaxado

kanonmdeblobis safuZvelze, romelic განსხვავდება finansuri angariSgebis saerTaSoriso standartebisagan. imis gamo, rom sagadasaxado miznebisaTvis garkveuli xarjebi ar eqvemdebareba gamoqviTvas, xolo garkveuli Semosavali ganixileba rogorc daubegravi, banks SeiZleba gauCndes garkveuli mudmivi sagadasaxado sxvaobebi. finansuri angariSgebis miznebisaTvis gadavadebuli gadasaxadebi asaxavs aqtivebisa da

valdebulebebis sabalanso Rirebulebasa da sagadasaxado miznebisaTvis არსებულ Tanxebs Soris droebiTi sxvaobebis wminda sagadasaxado efeqtebs. 2018 da 2017 wlebis 31 dekembris mdgomareobiT arsebuli droebiTi sxvaobebi ZiriTadad dakavSirebulia Semosavlebisa da

xarjebis aRiarebis gansxvavebul meTodebთან,

drosa da, aseve, garkveuli saxis aqtivebis aRricxvianobis sxvaobasTan sabuRaltro monacemebze dayrdnobiT. monacemebis Sejamebisas gamoyenebuli sagadasaxado ganakveTi warmoadgens 15%-ian korporatiul sagadasaxado ganakveTs, romelsac saqarTvelos sagadasaxado kanonmdeblobis safuZvelze korporatiuli sawarmoebi ixdian dasabegr mogebaze. 2018 da 2017 wlebis 31 dekembris mdgomareobiT gadavadebuli sagadasaxado valdebulebebi Seadgens:

31 dekemberi, 2018

31 dekemberi, 2017

sxva operaciebis rezervi 198 252

sxva valdebulebebi 53 26

sxva aqtivebi 21 (123)

ZiriTadi saSualebebi da aramaterialuri aqtivebi (808) (545)

klientebze gacemuli sesxebi (1,993) (1,360)




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wminda gadavadebuli sagadasaxado valdebuleba (2,529) (1,750)

kavSiri sagadasaxado xarjebsa da buRaltrul mogebas Soris, 2018 da 2017 wlis 31 dekembriT dasrulebuli wlebisaTvis, aixsneba Semdegnairad:

2018 2017

mogeba mogebis gadasaxadamde 14,415 13,613

gadasaxadi kanoniT gansazRvruli ganakveTiT (15%) 2,162 2,042

mudmivi sxvaobebis sagadasaxado efeqti (303) (286)

mogebis gadasaxadis xarji 1,859 1,756

mimdinare wlis gadasaxadis xarji 1,100 1,726

mimdinare wels aRiarebuli gadavadebuli gadasaxadis xarji 759 30

mogebis gadasaxadis xarji 1,859 1,756

gadavadebuli sagadasaxado valdebuleba

sawyisi naSTi (1,750) (1,720)

koreqtireba fass 9-is pirveli gamoyenebisas 196 -

1 ianvris mdgomareobiT (1,554) (1,720)

mogebis gadavadebuli sagadasaxado xarji mogeba-zaralis angariSgebaSi (759) (30)

mogebis gadavadebuli sagadasaxado xarji sxva srul SemosavalSi (216) -

saboloo naSTi (2,529) (1,750)

27. garantiebi da pirobiTi valdebulebebi

banki Tavisi Cveuli saqmianobis procesSi klientebis moTxovnebis dakmayofilebis mizniT iyenebs finansur instrumentebs garesabalanso riskebiT. aRniSnuli instrumentebi, romlebic moicavs sxvadasxva xarisxis sakredito risks, ar aris asaxuli finansuri mdgomareobis angariSgebaSi. banki garesabalanso valdebulebebTan mimarTebaSi imave sakredito da marTvis politikiT xelmZRvanelobs, romelsac sabalanso operaciebSi iyenebs. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, pirobiT valdebulebebze danakargebis rezervma Seadgina 273 aTasi da 179 lari, Sesabamisad. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, pirobiTi valdebulebebi moicavs: 31 dekemberi,

2018 31 dekemberi,

2017

pirobiTi valdebulebebi da sakredito valdebulebebi:

gacemuli garantiebi da msgavsi valdebulebi 9,193 9,910

auTvisebeli sakredito xazebi 25,318 25,731

sul pirobiTi da sakredito valdebulebebi 34,511 35,641




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sakredito xazis farglebSi klientisaTvis sesxis gacemas banki amtkicebs individualurad. sesxis gacema damokidebulia msesxeblis finansur maCveneblebze, sesxis momsaxurebasa da sxva pirobebze. kapitaluri valdebulebebi 2018 da 2017 wlebis 31 dekembris mdgomareobiT banks ar gaaCnda arsebiTi kapitaluri valdebulebebi. saoperacio lizingTan dakavSirebuli valdebulebebi saijaro xelSekrulebebis gauqmeba Cveulebriv SesaZlebelia bankis mxridan farTis mflobelisaTvis Setyobinebis gagzavnis safuZvelze. Setyobinebis gagzavnis vada, rogorc wesi, erTidan sam Tvemde meryeobs da mas sakmaod didi jarimebis gamowveva SeuZlia. gauqmebis uflebis gareSe gaformebuli ijaris minimaluri gadasaxdelebi iyo:

31 dekemberi, 2018

31 dekemberi, 2017

1 welze naklebi 865 608

1-5 wesi 1,972 1,421

5 welze meti - -

sul 2,837 2,029

banks saoperacio lizingiT ramdenime farTi aqvs აღებული. ijaris tipuri sawyisi periodi samidan xuT wlamde meryeobs da masSi Cadebulia Semdgomi ganaxlebis ofcia. saijaro

gadasaxdelebi, sabazro fasebis შესაბამისად, yovel or-sam weliwadSi izrdeba. sasamarTlo davebi biznesis Cveulebrivi funqcionirebisas drodadro Cndeba klientebisa da kontragentebis moTxovnebi bankis mimarT. xelmZRvanelobis azriT, arsebiTi dauricxavi zarali ar aris mosalodneli da amgvarad finansuri angariSgeba ar moicavs Sesabamisi zaralis rezervs. gadasaxadebi saqarTvelos kanonmdeblobaSi arsebobs iseTi muxlebi, romelTa interpretacia sxvadasxvagvaradaa SesaZlebeli. aseve arsebobs sagadasaxado organoebis mier biznesis saqmianobis Taobaze TviTneburi daskvnebis gakeTebis saSiSroeba. im SemTxvevaSi, Tu sagadasaxado organoebi ar moiwoneben bankis romelime konkretul qmedebas, romelic efuZneba xelmZRvanelobis mier kanonis Taviseburad gagebas, aman SeiZleba gamoiwvios damatebiTi gadasaxadebis, jarimebisa da sauravebis daricxva. saqarTvelos kanonmdeblobis mixedviT kanoni “saerTaSoriso kontrolirebuli operaciebis Sefaseba” 2014 wlis 1 ianvridan Seicvala. kanonSi Sevida damatebiTi saangariSgebo da dokumentaciis ganmsazRvreli moTxovnebi. axali kanonis mixedviT sagadasaxado uwyebebs ufleba aqvT, mewarmes daakisron damatebiTi sagadasaxado valdebulebebi garkveuli tranzaqciebis farglebSi, romlebic aseve moicavs garigebebs dakavSirebul mxareebTan, Tu sagadasaxado organom CaTvala, rom tranzaqciis fasi komerciul safuZvelze ar aris gansazRvruli. sagadasaxado organoebis mier bankis saerTaSoriso kontrolirebuli operaciebis eWvqveS dayenebis SesaZlo Sedegis sarwmunod gansazRvra SeuZlebelia. amgvarma uzustobebma SeiZleba Tavi iCinos finansuri instrumentebis Sefasebis, gaufasurebis rezervis Seqmnisa da garigebebis sabazro fasis dadgenisas. aseve, amgvarma uzustobebma SeiZleba Tavi iCinos klientebis sesxebisa da sxva moTxovnebis gaufasurebis rezervis an rezervis aRdgenaze droebiTi gansxvavebebis Sefasebisas, rac iwvevs dasabegri mogebis Semcirebulad warmodgenas. bankis xelmZRvaneloba miiCnevs, rom yvela sagadasaxado Tanxa ukve daricxulia da amdenad finansur angariSgebaSi raime rezervi gaTvaliswinebuli ar aris.




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saoperacio garemo saqarTvelo, rogorc ganviTarebadi bazari, xasiaTdeba iseTi riskebiT, rogoricaa ekonomikuri, politikuri da socialuri, iuridiuli da sakanonmdeblo riskebi, romlebic ar arsebobs ganviTarebul bazarze. wesebi da kanonebi, romlebic gavlenas axdens biznesze

saqarTveloSi, swrafad viTardeba, xolo sagadasaxado და მარეგულირებელkanonmdeblobas axasiaTebs sxvadasxvagvari interpretacia. saqarTveloSi amJamad moRvawe mewarmeTa winaSe dgas sxva samarTlebrivi da fiskaluri gamowvevebic. saqarTvelos ekonomikis ganviTarebis momavali mimarTuleba mniSvnelovnadaa damokidebuli xelisuflebis mier ganxorcielebuli ekonomikuri, fiskaluri da monetaruli RonisZiebebis efeqturobaze, sakanonmdeblo, maregulirebeli da politikuri movlenebis paralelurad. bolo ori wlis ganmavlobaSi saqarTveloSi ramdenime sakanonmdeblo cvlileba ganxorcielda, romlebic ZiriTadad qveynis evrokavSirTan daaxloebis gegmebs ukavSirdeba. 2017 da 2018 wlis ganmavlobaSi Catarebul sakanonmdeblo cvlilebebs erTgvarad gzis gamkvlevis funqcia ekisreboda, saqarTvelo-evrokavSiris daaxloebis samoqmedo gegmis paralelurad mravali sxva reformaa mosalodneli.

28. finansuri instrumentebis samarTliani Rirebuleba

fass-is Tanaxmad, samarTliani Rirebuleba warmoadgens Tanxas, romelic miiReba aqtivis gayidvisas an gadaixdeba valdebulebis gasxvisebisTvis bazarze komerciuli operaciis Sedegad garigebis TariRSi. realuri Rirebulebis regularuli Sefaseba buRaltruli aRricxvis standartebi iTxoven an nebas rTaven kompaniebs regularulad Seafason realuri Rirebulebebi TiToeuli saangariSgebo periodis bolos. investiciebi wilobriv instrumentebSi realuri RirebulebiT fasdeba da mesame dones miekuTvneba. iseTi finansuri aqtivebisa da finansuri valdebulebebis samarTliani Rirebuleba, romlebic regularulad ar aisaxeba samarTliani RirebulebiT (da romelTa mimarT arsebobs realuri Rirebulebis ganmartebis moTxovna). moklevadiani (3 Tveze naklebi) finansuri aqtivebisa da valdebulebebis SemTxvevaSi igulisxmeba, rom maTi sabalanso Rirebuleba miaxloebulia realur RirebulebasTan. es daSveba agreTve vrceldeba moTxovnamde anabrebsa da mimdinare angariSebze, romelTa dafarvis vada gansazRvruli ar aris. fuli da fulis eqvivalentebi, savaldebulo rezervi seb-Si, moTxovnebi finansuri institutebis mimarT, gadasaxdelebi finansuri institutebis mimarT da klientebis depozitebi realuri Rirebulebis Sefaseba fulisa da fulis eqvivalentebis, seb-Si savaldebulo rezervebis, finansuri institutebis mimarT arsebuli moTxovnebisa da gadasaxdelebis da klientebis depozitebis SemTxvevaSi xdeba msgavsi sakredito riskisa da dafarvis vadis mqone finansur instrumentebze saangariSgebo TariRSi arsebuli sabazro ganakveTebis safuZvelze,. klientebze gacemuli sesxebi fizikur pirebze sesxebi gaicema rogorc fiqsirebuli, agreTve cvladi ganakveTiT. vinaidan amgvari sesxebisa da avansebis aqtiuri, meoradi bazari ar arsebobs, portfelis sabazro Rirebulebis saimedod Sefaseba SeuZlebelia. fiqsirebuli ganakveTi - uzrunvelyofili sesxebis garkveuli nawili gaicema fiqsirebuli ganakveTiT. samarTliani Rirebulebis Sefaseba xdeba msgavsi sakredito riskisa da dafarvis vadis mqone finansur instrumentebze saangariSgebo TariRSi arsebuli sabazro ganakveTebis safuZvelze. investiciebi sasesxo instrumentebSi samarTliani Rirebulebis Sefaseba fiqsirebuli ganakveTis mqone sasesxo instrumentebze xdeba mosalodneli momavali fuladi nakadebis diskontirebis safuZvelze im mimdinare saprocento ganakveTiT romelic axasiaTebs axal finansur instrumentebs msgavsi sakredito




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riskiTa da darCenili vadiT. diskontis ganakveTi damokidebulia instrumentis valutaze, vadaze da kontragentis sakredito riskze. subordinirebuli sesxi subordinirebuli sesxis realuri Rirebuleba ganisazRvreba Sefasebis sazogadod gavrcelebuli modelebiT da efuZneba msgavs instrumentebze dakvirvebadi sabazro tranzaqciebis fasebis gamoyenebiT Sedgenili saxsrebis moZraobis analizs. sxva finansuri aqtivebi da valdebulebebi, ZiriTadad, warmodgenilia moklevadiani moTxovnebiTa da gadasaxdelebiT. amdenad, maTi sabalanso Rirebuleba iTvleba samarTlian Rirebulebad. qvemoT mocemulia bankis finansuri mdgomareobis angariSgebaSi warmodgenili finansuri aqtivebisa da valdebulebebis realuri Rirebuleba, romelic Sedarebulia maT Sesabamis sabalanso RirebulebasTan: realuri

Rirebuleba ierarqia

2018 w. 31 dekemberi 2017 w. 31 dekemberi

sabalanso realuri sabalanso realuri

fuli da fulis eqvivalentebi 1-eli done 24,876 24,876 20,335 20,335

savaldebulo balansi seb-Si me-2 done 26,436 26,436 44,955 44,955 moTxovnebi finansuri institutebis mimarT me-2 done 1,732 1,732 1,645 1,645

klientebze gacemuli sesxebi me-3 done 401,091 399,326 326,416 327,405 investiciebi sasesxo instrumentebSi me-2 done 16,857 18,861 16,823 18,857

sxva finansuri aqtivebi me-3 done 602 602 630 630 gadasaxdelebi finansuri institutebis mimarT me-2 done 274,260 270,470 263,034 262,658

klientebis depozitebi me-3 done 86,477 86,409 61,683 61,996

sxva finansuri valdebulebebi me-3 done 799 799 730 730

subordinirebuli sesxi me-3 done 26,860 26,860 26,013 26,013

29. kapitalis riskis marTva

banki sakuTar kapitals marTavs imisaTvis, rom SeZlos Cveul reJimSi funqcionirebis gagrZeleba, raTa sesxebisa da kapitalis naSTebis optimizaciis saSualebiT moaxdinos aqcionerebis ukugebis maqsimizacia. menejmentsa da aqcionerebs ganzraxuli aqvT, gaagrZelon bankis ganviTareba. xelmZRvaneloba darwmunebulia, rom moqmedi sawarmos daSveba bankis SemTxvevaSi adekvaturia sakmarisi kapitalis adekvaturobisa da warsuli gamocdilebis gamo, romelic metyvelebs, rom moklevadiani valdebulebebi biznesis mimdinareobisas Cveulebriv dafinansdeba. bankis kapitalis adekvaturoba sxva RonisZiebebTan erTad monitorings eqvemdebareba saqarTvelos erovnuli bankis mier zedamxedvelobis procesSi dadgenil koeficientebze dayrdnobiT. seb-is mier dadgenili koeficientebis monitoringi xdeba yovelTviurad bankis mier seb-is aRricxvis wesebis dacviT Sedgenili angariSebis meSveobiT. seb-is mier dadgenili mimdinare kapitalis moTxovnebiT bankebi valdebulni arian: a) flobdnen sazedamxedvelo kapitalis minimalur dones Semdegi grafikiT

30,000 aTasi lari - 2017 wlis 31 dekembris mdgomareobiT

40,000 aTasi lari - 2018 wlis 30 ivnisis mdgomareobiT

50,000 aTasi lari - 2018 wlis 31 dekembris mdgomareobiT

b) SeinarCunon riskebis mixedviT Sewonili aqtivebis Cveulebrivi pirveladi kapitalis, pirveladi kapitalisa da maregulirebeli kapitalis fardoba riskis mixedviT Sewonil aqtivebTan minimalur dadgenil doneze an metze mTeli saangariSgebo periodis ganmavlobaSi.




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`kapitalis adekvaturobis moTxovnebis regulireba komerciuli bankebisaTvis~ Sesworebis Tanaxmad, 2017 wlis 1 ianvris mdgomareobiT da 2017 wlis 31 dekembramde periodis ganmavlobaSi, banki valdebuli iyo, Cveulebrivi pirveladi kapitalis, pirveladi kapitalisa da maregulirebeli kapitalis fardoba riskis mixedviT Sewonili aqtivebTan hqonoda 9.57%, 11.94% da 18.8%, Sesabamisad. 2017 wlis 18 dekembers seb-ma miiRo Sesworeba `kapitalis adekvaturobis moTxovnebis regulireba komerciuli bankebisaTvis~ (brZaneba #100/04). kapitalis adekvaturobis axali sqemis mixedviT kapitalis moTxovnebi iyofa Cveulebriv pirveladi kapitalis I pilarad, pirvelad kapitalad da maregulirebel kapitalad. damatebiTi buferebi arsebobs Cveulebrivi pirveladi kapitalis, pirveladi kapitalisa da maregulirebeli kapitalis I pilarisa da II pilaris saxiT. 2017 wlis 31 dekembris mdgomareobiT, seb-is mier Semotanili pilar 1 da pilar 2 buferebi iyo: 1. I pilaris buferebia:

kapitalis konservaciis (kk) buferi, romelic ZalaSia 2017 wlis 31 dekembris mdgomareobiT

sistemuri riskis (sr) buferi oTxi wlis ganmavlobaSi dawesdeba sistematurad mniSvnelovani bankebisaTvis

kontrcikluri kapitalis (kck) buferi gansazRvrulia 0%-ze.

I pilaris buferebis koreqtireba xdeba seb-is Sexedulebisamebr. 2. II pilaris buferebi:

savaluto kursis cvlilebiT gamowveuli sakredito riskis (skcsr) buferi, romelic 2017 wlis 31 dekembris mdgomareobiT ZalaSia arahejirebuli ucxour valutaSi aRebuli sesxebisaTvis;

koncentraciis riskis (kr) buferi, romelic dawesdeba seqtoruli da individualuri msesxeblis riskebisaTvis;

wminda stresis (ws) buferi, romelic dawesdeba jgufis mier wardgenili stresis testirebis Sedegebis mixedviT;

wminda zogadi riskis Sefasebis programis buferi, romelic seb-ma unda gansazRvros da gamoyenebuli iqneba bankis specifiuri riskebis safuZvelze.

kapitalis adekvaturobis sqemiT dadgenili kapitalis adekvaturobis koeficientebis moTxovnebi, 2018 da 2017 wlebis 31 dekembris mdgomareobiT, Semdegia: kapitali riskis mixedviT Sewonil aqtivebTan I pilari II pilari

31 dekemberi, 2018

moTxovna I pilaris buferebi II pilaris buferebi

sul minimaluri moTxovnebi

CC SR CCC CICR CR NS GRAPE

Cveulebrivi pirveladi kapitalis koeficienti

4.5% 2.5% 0% 0%

1.94

%

0.21

% 0.00% 0.42% 9.57%

pirveladi kapitalis koeficienti 6.0% 2.5% n/a n/a

2.60

%

0.28

% 0.00% 0.56% 11.94%

sul sazedamxedvelo kapitalis koeficienti

8.0% 2.5% n/a n/a

3.47

%

1.41

% 0.00% 2.80% 18.18%

kapitali riskis mixedviT Sewonil aqtivebTan I pilari II pilari

31 dekemberi, 2017

moTxovna I pilaris buferebi II pilaris buferebi

sul minimaluri moTxovnebi

CC SR CCC CICR CR NS GRAPE

Cveulebrivi pirveladi kapitalis koeficienti

4.5% 2.5% 0% 0% 2.10% 0.00% 0.00% 0.00% 9.10%

pirveladi kapitalis koeficienti 6.0% 2.5% n/a n/a 2.81% 0.00% 0.00% 0.00% 11.31%

sul sazedamxedvelo kapitalis koeficienti

8.0% 2.5% n/a n/a 3.75% 0.00% 0.00% 0.00% 14.25%




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garda amisa, ganaxlebuli meTodiT, Semotanili iqna gadaxdisa da Semosavlis fardobisa da sesxisa da Rirebulebis fardobis zRvruli maCveneblebi. im poziciebisaTvis, romlebic am ori koeficientis winaswar gansazRvrul limitebSi ar jdeba, dadginda ufro maRali riski, romlis mixedviT unda moxdes Sewonva. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, amave TariRisaTvis moqmedi seb-is aRricxvis wesebisa da kapitalis adekvaturobis sqemis farglebSi momzadebuli angariSebis mixedviT, kapitalis adekvaturobis koeficientebi iyo: 31 dekemberi, 2018 31 dekemberi, 2017 saaqcio kapitali 62,000 48,000 gadafasebis rezervi 1,614 406 gaunawilebeli mogeba 22,765 13,982 gamoqviTvebi Cveulebrivi pirveladi kapitalidan (5,365) (4,151) Cveulebrivi pirveladi kapitali 81,014 58,237 pirveladi kapitali 81,014 58,237 konvertirebadi subordinirebuli sesxi 16,060 20,738 sesxze danakargebis saerTo rezervebi (riskis mixedviT Sewonili aqtivebis 1.25%-mde) 5,751 4,983

sul sazedamxedvelo kapitali 102,825 83,958

riskis mixedviT Sewonili aqtivebi 510,466 421,310

Cveulebrivi pirveladi kapitalis adekvaturobis koeficienti 20.14% 19.93% pirveladi kapitalis adekvaturobis koeficienti 15.87% 13.82% sul sazedamxedvelo kapitalis adekvaturobis koeficienti 20.14% 19.93%

2018 da 2017 wlis 31 dekembris mdgomareobiT, kapitalis adekvaturobis miznebisaTvis sazedamxedvelo kapitalis gaangariSebisas miznebisTvis bankma gaiTvaliswina miRebuli subordinirebuli depoziti, romelic SezRudulia pirveladi kapitalis 100%-mde. bankis gakotrebis an likvidaciis SemTxvevaSi am valdebulebis gadaxda subordinirebulia bankis yvela sxva kreditoris mimarT arsebuli valdebulebebis gadaxdasTan. 2018 da 2017 wlis 31 dekembris mdgomareobiT, bankma kapitalis adekvaturobis koeficientis dadgenis mizniT, sruli sazedamxedvelo kapitalis gamoTvlaSi Seitana saerTo rezervebi, romlebic riskis mixedviT Sewonili aqtivebis 1.25%-iT Semoifargleba. 2018 da 2017 wlis 31 dekembers dasrulebuli wlebis ganmavlobaSi bankma srulad daakmayofila garedan dakisrebuli kapitalis moTxovnebi.




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30. riskis marTvis politika

riskebis marTva mniSvnelovan rols asrulebs sabanko saqmianobaSi da aris bankis operaciebis mniSvnelovani elementi. bankis saqmianobisaTvis damaxasiaTebeli ZiriTadi riskebi moicavs:

sakredito risks

likvidobis risks

sabazro risks

saoperacio risks

banki aRiarebs, rom riskis efeqturi marTvis procesebis arseboba mniSvnelovania. amisaTvis bankma daadgina riskis marTvis farglebi, romlis umTavresi mizania banki daicvas riskisagan da saSualeba misces miaRwios sakuTar miznebs. misi meSveobiT banki axorcielebs Semdegi saxis riskebis marTvas: sakredito riski banks axasiaTebs sakredito riski, romelic warmoadgens risks, rom finansur instrumentTan dakavSirebuli romelime mxare ver SeZlebs dakisrebuli valdebulebis Sesrulebas, ris Sedegadac meore mxares miadgeba finansuri zarali. sakredito riskis marTva da monitoringi xorcieldeba bankis direqtorTa sabWos mier dawesebul farglebSi. riskis marTvis ganyofileba mniSvnelovan rols asrulebs sakredito riskis marTvasa da kontrolSi. es ganyofileba pasuxismgebelia sakredito riskis gamovlenasa da Sefasebaze, kontrolis ganxorcielebasa da monitoringze. riskis marTvis ganyofileba pirdapir monawileobs sakredito gadawyvetilebis miRebis procesSi da Sida wesebis, regulaciebisa da sakredito programebis ganxilvaSi. amasTan, ganyofileba banks awvdis damoukidebel rekomendaciebs sakredito riskis Sesamcireblad, axorcielebs sakredito riskis kontrolsa da monitorings, xelmZRvanelobas umzadebs Sesabamis moxsenebebs da uzrunvelyofs dakreditebis procesis Sesabamisobas gare kanonebTan/wesebTan iseve, rogorc Sida moTxovnebsa da procedurebTan. banki sakredito risks marTavs riskis moculobis limitebis dawesebiT erT msesxebelze/kontragentze an msesxebelTa jgufze da dargobriv (geografiul) segmentze. sakredito riskis koncentraciis zRvari dargebis mixedviT mtkicdeba da kontroldeba aqtivebis da valdebulebebis marTvis komitetis mier. sakredito riskis zRvars sakredito programebTan mimarTebaSi (mcire da saSualo zomis sawarmoebi) direqtorTa sabWo amtkicebs. riskdamokidebuleba TiToeul msesxebelTan, moicavs sabalanso da garesabalanso riskdamokidebulebas, romelic ganixileba sakredito komitetisa da aqtivebisa da valdebulebebis marTvis komitetis mier. realuri riskdamokidebuleba yoveldRiur monitorings eqvemdebareba. saWiroebis dadgomisas da garantiebis gacemis SemTxvevaSi, banki iRebs uzrunvelyofasa da korporaciul da pirad garantiebs. kreditis gacemis valdebulebas warmoadgens garantiebi an akreditivebi. garesabalanso finansuri instrumentebis sakredito riski ganimarteba, rogorc danakargebis albaToba, gamomdinare kontragentis uunarobidan, Seasrulos saxelSekrulebo pirobebi. rac Seexeba sakredito valdebulebis sakredito risks, banki potenciurad dgas mTliani gamouyenebeli valdebulebebis odenobis Tanxis dakargvis saSiSroebis winaSe. Tumca, danakargis SesaZlo odenoba naklebia mTlian gamouyenebel valdebulebebze, radgan akreditis gazrdis valdebulebebis umetesoba aris pirobiTi da gamomdinareobs klientebis mier specifiuri sakredito moTxovnebis dacvidan. banki akontrolebs garesabalanso sakredito valdebulebebis vadianobas, radgan grZelvadian valdebulebebs ZiriTadad aqvT ufro didi sakredito riski, vidre moklevadian valdebulebebs. sakredito riskebis kategoriebi banki TiToeul sarisko pozicias sakredito riskis kategorias akuTvnebs im monacemebze dayrdnobiT, romlebic ganisazRvreba defoltis riskis prognozirebisa da gamocdilebaze

dafuZnebuli sakredito Sefasebebis gakeTebis mizniT. sakredito riskis kategოriebi ganisazRvreba defoltis riskis amsaxveli xarisxobrivi da raodenobrivi faqtorebis gamoyenebiT da damokidebulia gamovlenili riskis moculobasa da msesxeblis saxeobaze.




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nebismieri riskis gamovlena xdeba sawyis etapze msesxeblze xelmisawvdomi informaciis damuSavebis gziT. riskebis gamovlena mudmiv monitorings eqvemdebareba da iwvevs mis gadatanas sakredito riskis sxva kategoriaSi. bankSi gamoiyeneba avtomatizebuli programa `riskis analitikosi~, romelic korporaciul msesxeblebze muSaobs da Sida reitingis modelebis or SesaZlo midgomas gulisxmobs. esenia `fundamenturi analizi~ da `Sefasebis furceli~. orive midgoma koeficientebisa da finansuri maCveneblebis rTul analizs emsaxureba. mTavari sxvaoba or aRniSnul midgomas Soris sistemis mier modelis cvladi monacemebis

gamoTvlisa da Sefasebis miniWebis meTodiა. meore mxriv, Tumca meTodologiebi gansxvavdeba, orive sistema erTsa da imave teqnologiur platformaze muSaobs. garda amisa, TiToeuli Sida sareitingo modeli, modelis miuxedavad, iZleva msesxeblis reitingsa da defoltis albaTobas. `Sida sareitingo modelis avtori~ Sida sareitingo modelebis Seqmnasa da procesze morgebas orive midgomis gamoyenebiT uzrunvelyofs. garda zemoaRniSnulisa, bankSi gamoiyeneba mcire da saSualo msesxeblebis Sefasebis kidev erTi, Sida Sefasebis furclis sistema. Sefasebis furceli msesxeblis finansuri monacemebis statistikur damuSavebasa da xarisxobriv maxasiaTeblebs efuZneba. Sedegad, Sida Sefasebis furclis sistema msesxeblebs Sidasabanko reitings aniWebs. sesxis gacemisas mas, winaswar dadgenili kriteriumebis mixedviT, eniWeba riskis qula, romelic mogvianebiT aisaxeba reitingebSi. sareitingo kategoriebSi reitingebis gadanawileba sxvadasxva raodenobriv da xarisxobriv parametrebzea damokidebuli, rogorebicaa finansuri pirobebi, marTvis xarisxi, finansuri informaciis xarisxi, gare faqtorebis zegavlena, a.S. qvemoT mocemul cxrilSi Sejamebulia sesxis gacemisas miniWebuli reitingebi. reitingi aRwera 1 maRali xarisxis sesxi, dabali riski:

msesxebeli umaRles moTxovnebs akmayofilebs. gadaxdis unari Zalze Zlieria. saqmianobaze gare uaryofiTi faqtorebi TiTqmis ar moqmedebs.

2+ 2 3+ 3 3+ 3 3-

damakmayofilebeli xarisxis sesxi, dabali riski: msesxebeli moTxovnebis umetesobas akmayofilebs. gadaxdis unari Zlieria. sustad aris damokidebuli gare ekonomikur faqtorebze.

4+ 4 4-

5+ damakmayofilebeli xarisxis sesxi, saSualo riski: moklevadian perspeqtivaSi msesxebeli mcire mowyvladobas avlens. Tumca, ufro maRalia sensitiuroba biznesis, finansur da ekonomikur sferoebSi uaryofiTi cvlilebebis efeqtis mimarT.

5 5-

6+ damakmayofilebeli xarisxis sesxi, saSualoze maRali riski:

6 mowyvladia და არის uaryofiTi xasiaTis, biznesis, finansuri da ekonomikuri garemoebebis mimarT. Tumca, amJamad finansuri valdebulebebis Sesrulebis SesaZlebloba arsebobs.

6- 7+ defoltis maRali riski:

finansuri valdebulebebis Sesruleba SesaZlebelia xelsayrel biznesis, finansuri da ekonomikur pirobebSi.

7 7-

8 defolti: klientis gadaxdisunarianoba dabalia. klientis saqmianoba mTlianad damokidebulia gare faqtorebze.

9 10




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reitingis cvlileba kategoriis cvlileba ramdenime raodenobriv da xarisxobriv indikatorzea damokidebuli. esenia finansuri pirobebi, finansuri informaciis xarisxi, konkurentuli pozicia bazarze, mimwodeblebis/myidvelebis zegavlena, mflobelis zegavlena, marTvis xarisxi, araxelsayreli movlenebis riski, a.S. sakredito riskis meTodologia 2018 wlis 1 ianvris Semdeg riskis marTvis mizniT sakredito riskis gamovlenis dadgena rTuli procesia da modelebis

gamoyenebas moiTxovs, radgan gamovlena bazris pirobebis cvlilebebის, mosalodnelი

fuladი nakadebის da drois svlis paralelurad meryeobs. aqtivebis portfelis sakredito riskis Sefaseba sxva varaudebis gamoTqmasac moicavs, magaliTad, defoltis dadgomis albaTobaze da Sesabamisi danakargebis koeficientebsa da kontragentebs Soris defoltis korelaciaze. banki sakredito risks zomavs `defoltis albaTobiT~ (PD), `defoltis riskis poziciiT~ (EAD) da `defoltiT gamowveuli danakargiT~ (LGD). es midgoma fass 9-Si mosalodneli sakredito danakargebis gasazomad gamoyenebuli midgomis msgavsia. fass 9-is Sesabamisad, bankSi gamoiyeneba gaufasurebis sametapiani modeli, romelic Tavdapirveli aRiarebis Semdeg sakredito xarisxis cvlilebas efuZneba:

finansuri instrumenti, romelic ar aris sakredito riskis matarebeli Tavdapirveli Sefasebisas, klasificirdeba 1-el etapze da misi sakredito riskis monitoringi mudmivad mimdinareobs.

Tavdapirveli aRiarebis Semdeg sakredito riskis mniSvnelovani zrdis (SICR) gamovlenis SemTxvevaSi, finansuri instrumenti gadadis me-2 etapze, magram sakredito riskis matareblad jer ar iTvleba.

Tu finansuri instrumenti sakredito riskis mqonea, is Semdeg gadadis me-3 etapze.

1-eli etapis finansur instrumentebs mosalodneli sakredito danakargebi ezomeba arsebobis manZilze im mosalodneli sakredito danakargebis odenobiT, romlebic momdevno 12 TveSi SesaZlo defoltis movlenebiT iqneba gamowveuli. me-2 da me-3 etapis instrumentebis mosalodneli sakredito danakargebi izomeba arsebobis manZilze mosalodneli sakredito riskis danakargebis safuZvelze.

fass 9-is mixedviT mosalodneli sakredito dankargebis gazomvis sazogado koncefciis Sesabamisad, saprognozo informacia mxedvelobaSi ar miiReba.

sakredito riskis matarebeli Sesyiduli an warmoSobili finansuri aqtivebi is finansuri aqtivebia, romlebic Tavdapirveli aRiarebisas ukve sakredito riskis matarebelia. maTi mosalodneli sakredito danakargebi yovelTvis arsebobis manZilze izomeba (me-3 etapi).

banki mosalodneli sakredito danakargebis rezervs aRiarebs Semdeg finansur instrumentebze, romlebic mogeba-zaralis angariSSi realuri RirebulebiT ar aisaxeba:

moTxovnebi finansuri institutebis mimarT

klientebze gacemuli sesxebi da avansebi

investiciebi sasesxo fasian qaRaldebSi

sxva moTxovnebi

sasesxo garantiebi da

gacemuli finansuri garantiis kontraqtebi

mosalodneli sakredito danakargebi rezervis saSualebiT unda Seadgendes Semdeg odenobas:

12 Tviani mosalodneli sakredito danakargebi (msd), anu msd arsebobis manZilze, romlebic warmoiSoba finansuri instrumentis defoltis iseTi movlenidan, romelic SesaZlebelia dadges angariSgebis dRidan 12 Tvis ganmavlobaSi (1-eli etapi); an




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msd mTeli arsebobis manZilze, anu msd arsebobis manZilze, romelic warmoiSoba finansuri instrumentis defoltis yvela SesaZlo movlenidan, romelic SesaZlebelia dadges finansuri instrumentis mTeli arsebobis manZilze (me-2 da me-3 etapebi).

mTeli arsebobis manZilze msd-is rezervi saWiroa iseTi finansuri instrumentisaTvis, romlis sakredito riski Tavdapirveli aRiarebis Semdeg sagrZnoblad gaizarda. yvela sxva finansuri instrumentis SemTxvevaSi, msd Seadgens 12 Tviani msd-is tol Tanxas. auTvisebeli sasesxo garantiebisa da finansuri garantiis kontraqtebis SemTxvevaSi, msd izomeba kreditis konversiis 100%-iani faqtoris safuZvelze. finansuri institutebidan moTxovnebs, bankTaSoris depozitebsa da sakorespondento angariSebs, agreTve sasesxo instrumentebSi investiciebs gaufasureba ericxeba 12 Tviani msd-is safuZvelze. defoltis albaToba da defoltiT gamowveuli danakargebi klientebisaTvis miiReba saerTaSoriso sareitingo saagentoebis mier mowodebuli sakredito reitingis informaciidan. sxva moTxovnebze mosalodneli sakredito danakargebis rezervi fasdeba individualurad, klientis sesxze danakargis rezervis ganakveTiT. Tu klients bankSi sesxi ar hqonia, maSin gamoiyeneba klientis sakredito reitingi da defoltis albaTobisa da defoltiT gamowveuli danakargis Sesabamisi maCveneblebi. garda amisa, fasdeba moTxovnis gamovlenili riskis moqmedebis mosalodneli periodi. bolo etapze, PD, LGD da riskis moqmedebis mosalodneli periodi erTmaneTze mravldeba da miiReba moTxovnebze mosalodneli sakredito danakargebis rezervi. klientebze gacemuli sesxebi msesxeblebis sakredito riskis gamovlenis Sesafaseblad bankma SeimuSava fass 9-is Sesabamisi meTodologia. banki mosalodnel sakredito danakargebs individualurad an jgufurad, sesxebis imgvari portfeliT afasebs, romelic msgavsi sakredito riskis maCveneblebiT xasiaTdeba. individualurad mniSvnelovani riskis gamovlenebad iTvleba is msesxeblebi/msesxebelTa jgufebi, romelTa riskis gamovlena sazedamxedvelo kapitalis 1%-s aWarbebs. garda amisa, maTSi dafiqsirebuli unda iyos sakredito riskis mniSvnelovani zrdis niSnebi. iseTi riskis gamovlenis dasadgenad, romlis sakredito riski sagrZnoblad gaizarda an romelmac ganicada gaufasurebis zaralis gamomwvevi movlena, analizdeba informacia msesxeblebis likvidobis, gadaxdisunarianobis, biznesisa da finansuri riskebis, vadagadacilebis statusis, restruqturizaciis, sakredito reitingebisa da uzrunvelyofis realuri Rirebulebis Taobaze. msd individualurad mniSvnelovan riskis gamovlinebaze, romlebic sakredito riskis sagrZnobi zrdis niSnebiT xasiaTdeba, fasdeba individualurad. Msd, romelic sakredito riskis sagrZnobi zrdis niSnebiT ar xasiaTdeba individualurad mniSvnelovan riskis gamovlinebaze fasdeba jgufurad. msd-is Sefaseba individualurad individualurad Sefasebuli sesxebis SemTxvevaSi, sdg fasdeba kontraqtiT bankis mier misaRebi fuladi nakadebisa da momavali ekonomikuri scenarebis simravlis SewonviT misaRebi fuladi nakadebis sxvaobis mimdinare RirebulebiT, romelic diskontirebulia efeqturi saprocento ganakveTiT. garda amisa, mxedvelobaSi miiReba gadaxdebi da sesxis uzrunvelyofad flobili aqtivebis uzrunvelyofis realizacia. uzrunvelyofis salikvidacio Rirebuleba zogadad fasdeba amoRebis periodad mxedvelobaSi ori wlis, xolo Sefasebis zRvrul maCveneblad 25%-is miRebiT. zogadi midgoma SeiZleba individualurad Seicvalos, Tu sxva garemoebebma uCvena, rom amoRebis periodi an Sefasebis zRvruli maCvenebeli ararealisturia. msd-is Sefaseba jgufurad msd-is Sefasebisas mxedvelobaSi miiReba Semdegi cvladebis struqtura:




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defoltis albaToba (PD);

defoltiT gamowveuli danakargi (LGD);

defoltis riskis pozicia (EAD).

aRniSnuli parametrebi, rogorc wesi, Sefasebulia Sida statistikuri modelebis da sxva istoriuli monacemTa bazis gamoyenebiT. isini Seqmnilia samomavlo prognozis asaxvis mizniT. jgufuri Sefaseba tardeba msesxeblis da ara kontraqtis doneze. segmentacia jgufurad Sefasebuli sesxebi segmentebad iyofa sakredito riskis Semdegi maxasiaTeblebis mixedviT:

segmenti

vadagadacilebuli dReebis raodenoba

restruqturizacia

uzrunvelyofa

is portfeli, romelzec msd-is Sefaseba xdeba, iyofa 4 segmentad: korporaciuli, mcire da saSualo biznesi da uzrunvelyofili sacalo da arauzrunvelyofili sacalo. TiToeuli segmenti Semdeg iyofa 5 kategoriad, romelTagan TiToeuli msgavsi sakredito riskis TvisebebiT xasiaTdeba, rogoricaa vadagadacilebuli dReebis raodenoba da restruqturizacia. segmentaciis zemoT aRwerili wesebis mixedviT, jgufurad Sefasebuli portfeli jgufdeba 20 msgavsi sakredito riskis maxasiaTeblebis kategoriad. defoltis gansazRvreba Sefasebis dasadgenad kritikuli mniSvneloba eniWeba defoltis gansazRvrebas, romelic msd-is odenobis SefasebaSia integrirebuli. defoltis movlenad banki miiCnevs Semdeg movlenebs:

jgufurad Sefasebul sesxebSi msesxebelma bankis mimarT materialur sakredito valdebulebaze vadas gadaacila 90-ze meti dRiT

msesxeblis materialuri sakredito valdebuleba daeqvemdebara restruqturizacias, xolo aqtivebis kategoria, saqarTvelos erovnuli bankis aqtivebis klasifikaciis regulaciis mixedviT, aris `sayuradRebo sesxi~, `saSualoze uaresi sesxi~, `saeWvo sesxi~, `danakargiani sesxi~

msesxeblis mier bankisaTvis sakredito valdebulebis dafarva mosalodneli ar aris, misi valebi Camoiwera an gaiyida didi fasdaTmobiT, xolo msesxebelze mimdinareobs gakotrebis procesi.

imis gansazRvrisas, savaraudoa Tu ara msesxeblis mxridan sakredito valdebulebis dafarva, banki mxedvelobaSi iRebs rogorc xarisxobriv, agreTve raodenobriv indikatorebs. defoltis Sesafaseblad banki iyenebs informaciis sxvadasxva wyaros, romlebic an bankis SigniT aris SemuSavebuli, an gare wyaroebidan miiReba. Sefasebuli informacia aseve damokidebulia riskis gamovlenis sididezec. analizSi mniSvnelovan monacemebs warmoadgens xarisxobrivi indikatorebi, rogoricaa Sida sakredito reitingis udablesi kategoria da garedan miRebuli informacia msesxeblis finansuri situaciis SesaZlo gauaresebis Taobaze. es indikatorebi gamoiyeneba msd-is individualurad Sesafasebeli sesxebis dasadgenad, Tu msesxeblis riskis gamovlena mniSvnelovnad maRal zRvrul maCvenebels aRemateba. sakredito riskis sagrZnobi zrda




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Tavdapirveli aRiarebis Semdeg sakredito riskis sagrZnobi zrdis aRmosaCenad, banki monitorings axorcielebs im finansur aqtivebze, romlebsac gaufasureba ericxeba. Tu sakredito riski sagrZnoblad gaizarda, banki danakargis rezervs afasebs mTeli arsebobis manZilze msd-is da ara 12 Tviani msd-is safuZvelze. imis Sesafaseblad, sagrZnoblad gaizarda Tu ara finansur instrumentze sakredito riski Tavdapirveli aRiarebis Semdeg, banki mxedvelobaSi iRebs saTanado da argumentirebul xarisxobriv da raodenobriv informacias. msesxeblis sakredito reitingis mniSvnelovani gauareseba, rac iwvevs defoltis albaTobis 10%-ze metiT zrdas da Sida reitingi aris 6- an uaresi, agreTve mniSvnelovani kleba uzrunvelyofis fasSi, SeiZleba CaiTvalos sakredito riskis sagrZnobi zrdis xarisxobriv maCveneblad. swored es indikatorebi gamoiyeneba individualurad Sesafasebeli msd-is mqone sesxebis gamosavlenad, Tu msesxeblis riski zRvrul maCvenebels aRemateba. rodesac aqtivze vadagadacileba 30 dReze metia, banki miiCnevs, rom sakredito riski sagrZnoblad gaizarda da aqtivi xvdeba gaufasurebis modelis me-2 etapze, anu danakargis rezervi ganixileba mTeli arsebobis manZilze msd-is mixedviT. defoltis albaTobis modeli TiToeuli jgufisaTvis defoltis albaTobis koeficientis gansasazRvrad, banki iyenebs migraciis matricebis meTodologias, romelic istoriul monacemebsa da gadauxdelobis gamocdilebaze dayrdnobiT defoltis statistikuri analizis safuZvelze sarwmunod zomavs im sesxebis odenobas, romlebic droTa ganmavlobaSi defolts ganicdis sabalanso uwyisis TariRamde damdgari movlenebis gamo. homogenuri jgufis dakvirvebis periodad aRebulia erTi weli 2016 wlis noembridan 2017 wlis noembramde. dakvirvebis periodis ganmavlobaSi generirda erT Tviani migraciis matricebi. portfelis zrdis efeqtis gamosaricxad 2016 wlis ivnisis Semdeg gacemuli sesxebi statistikur analizSi ar Sevida. migraciis matricebi gamoiyeneba TiToeuli jgufurad Sesafasebeli jgufis 12 Tviani defoltis albaTobis gamosaTvlelad. amis gaTvaliswinebiT, xdeba zRvruli defoltis albaTobebis gamoTvla portfelis vadis amowurvamde ramdenime weliwadze. defoltis albaTobis gamosaTvlelad defoltad ganisazRvra 90 dRiani vadagadacileba. msesxebeli, romelmac erTxel mainc ganicada defolti dakvirvebis periodis ganmavlobaSi, defoltianad iTvleba dakvirvebis periodis darCenil vadaSic. drois momentSi defoltis albaTobis Sesafaseblad banki saprognozo informacias amuSavebs sxvadasxva makroscenaris meSveobiT. 2018 wlis 31 dekembris mdgomareobiT, TiToeul wreSi saSualo defoltis albaTobis 10%-iani zrda iwvevs mTliani msd-is 4.5%-ian zrdas, rac Seadgens 327 aTas lars. xolo TiToeul wreSi saSualo defoltis albaTobis 10%-iani kleba iwvevs mTliani msd-is 6.6%-ian klebas, rac Seadgens 483 aTas lars. LGD modeli gaufasurebis modelis kidev erTi komponentia LGD (defoltiT gamowveuli danakargebi), anu defoltis SemTxvevaSi warmoSobili zaralis Sefasebuli odenoba. mis Sesafaseblad defoltgancdili riskgamovlinebebi segmentebis mixedviT mcirdeba uzrunvelyofad gamoyenebuli depozitebiT, 2 wliani amoRebis periodis uzrunvelyofis diskontirebuli salikvidacio RirebulebiTa da 25%-iani Sefasebis zRvruli maCvenebliT. LGD modelebi arauzrunvelyofili aqtivebisaTvis mxedvelobaSi iRebs defoltgancdili aqtivebis amoRebis ganakveTs. LGD izomeba segmenturad da ara msesxeblis doneze. 2018 wlis 31 dekembris mdgomareobiT, Sefasebis zRvruli maCveneblis 10%-iani zrda iwvevs msd-is 17%-ian zrdas, rac Seadgens 1,244 aTas lars, xolo Sefasebis zRvruli maCveneblis 10%-iani kleba iwvevs msd-is 14%-ian klebas, rac Seadgens 1,025 aTas lars. 2018 wlis 31 dekembris mdgomareobiT, amoRebis periodis 10%-iani zrda iwvevs msd-is 6%-ian zrdas, rac Seadgens 439 aTas lars, xolo amoRebis periodis 10%-iani kleba iwvevs msd-is 5%-ian klebas, rac Seadgens 366 aTas lars.




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EAD modeli

EAD წარმოადგენს მთლიან მისაღებ თანხას დეფოლტის დროს. banki mas ანგარიშობს kontragentis mimdinare riskis gamovlenisa da mimdinare Tanxis kontraqtiT potenciurad nebadarTuli cvlilebebis safuZvelze, amortizaciis CaTvliT. saprognozo informaciis gamoyeneba banki msd-is gamoTvlebSi iyenebs saprognozo informacias. es informacia moicavs ekonomikur monacemebsa da ekonomikuri indikatorebis prognozs, romelsac monetaruli samsaxurebi aqveyneben. defoltis albaTobis gansazRvris safuZvels qmnis sami ekonomikuri scenari (sabaziso, pesimisturi, optimisturi). TiToeuli maTgani defoltis gansxvavebul albaTobas iZleva. am scenarebis Sewonva qmnis defoltis saSualo Sewonili albaTobis safuZvels, romelic msd-is gamoTvlebSi gamoiyeneba. 12 Tviani msd (1-eli etapis sesxebi) fasdeba mxolod TormetTviani defoltis albaTobiT. arsebobis manZilze msd (me-2 da me-3 etapebis sesxebi) fasdeba yvela wliuri zRvruli defoltis albaTobebiT sesxis vadis gasvlamde. fass 9-is miznebisaTvis saqarTvelos erovnuli banki aqveynebs makroekonomikuri indikatorebis prognozebs sxvadasxva scenariT da maT wonas gamoTvlebSi. sabaziso scenari yvelaze savaraudo scenaria da misi wona gamoTvlebSi 50%-ia. pesimisturi da optimisturi scenarebis wona 25%-ia. istoriuli monacemebis statistikuri analizis gamoyenebiT bankma Seafasa urTierTqmedeba makroekonomikur cvladebsa da sakredito risksa da defoltis albaTobas Soris. individualurad Sefasebuli sesxebis momaval ekonomikur scenarSi Sedis sami makroekonomikuri indikatori - mSp-is zrda, lari/aSS dolari gacvliTi kursi da uZravi qonebis fasebi. jgufurad Sefasebuli portfelis SemTxvevaSi, banks SeuZlia Seafasos, Tu ra zegavlena aqvs msd-ze mxolod mSp-is zrdas, radgan saTanado da argumentirebuli informacia ar arsebobs. qvemoT mocemul cxrilSi Sejamebulia 2018 wlis 31 dekembers gamoyenebul 2019-2023 wlebis saqarTvelos ekonomikur scenarebSi Sesuli indikatorebi, romlebic did zegavlenas axdens msd-ze.

2019 2020 2021 2022 2023 mSp-is zrdis done

sabaziso scenari 5.00% 5.00% 5.00% 5.00% 5.00% aRmavali scenari 6.50% 5.50% 5.00% 5.00% 5.00% daRmavali scenari 2.00% 3.00% 4.00% 4.00% 4.00%

lari/aSS dolaris gacvliTi kursis cvlileba (wlidan wlamde)

sabaziso scenari 0% 0% 0% 0% 0% aRmavali scenari 3% 2% 2% 0% 0% daRmavali scenari -15% -10% 5% 0% 0%

uZravi qonebis fasis cvlileba (wlidan wlamde)

sabaziso scenari 2.90% 3.00% 3.00% 0.00% 0.00% aRmavali scenari 3.60% 3.30% 3.00% 0.00% 0.00% daRmavali scenari 0.00% 0.00% 0.00% 0.00% 0.00%

prognozirebuli urTierToba ekonomikur indikatorebsa da defoltsa da danakargis ganakveTebs Soris sesxis portfelebSi SemuSavda bolo 5 wlis monacemebis safuZvelze. bankma Caatara sensitiurobis analizi, romelic uCvenebs, Tu rogor Seicvleba sesxis portfelis msd maT gamoTvlaSi gamoyenebuli ZiriTadi daSvebebis cvlilebebis SemTxvevaSi. qvemoT mocemul cxrilSi naCvenebia mTliani msd, Tu TiToeuli gamoyenebuli daSveba Seicvleba mSp-is zrdis ganakveTis 5%-iani zrdis an klebis da uZravi qonebis fasebis 10%-iani cvlilebis pirobebSi. sailustraciod, cvlilebebi izolirebulad aris naCvenebi da gamoyenebulia TiToeul albaTobis mixedviT Sewonil scenarze, romlebsac mosalodneli sakredito danakargebis Sefaseba efuZneba.




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makroekonomikuri cvladi: cvlileba

saSualo defoltis albaToba saSualo LGD zegavlena msd-ze

mSp-is zrdis ganakveTi

5% 13.5% - -1,157

-5% 18.0% - 950

uZravi qonebis fasebi

10% - 8.4% -2,625

-10% - 18.0% 3,671

msd-is gamoTvla rodesac zRvruli PD da LGD dgindeba TiToeuli segmentisaTvis, xdeba sesxze danakargis rezervis gamoTvla. is damokidebulia jgufebis riskis maxasiaTeblebze: 12 Tviani msd gamoiTvleba 1-eli etapis jgufebisTvis (31 dReze naklebi gadacileba) da arsebobis manZilze msd me-2 an me-3 etapis jgufebisaTvis (30 dReze meti vadagadacileba an restruqturirebuli sesxi). danakargis rezervis gamoTvlis Sedegi banks saSualebas aZlevs, miiRos jgufuri Sefasebis 20 kategoriidan TiToeulis saSualo gaufasurebis ganakveTi, romlebic gamoiyeneba sesxze danakargis rezervis formirebisaTvis mTliani modelis xelaxla gamoTvlamde. gaufasurebis modelis gadaTvla 2018 wlis ganmavlobaSi orjer moxda, bolos - 2018 wlis dekemberSi, uaxlesi informaciis safuZvelze. klientebze gacemuli sesxebis sakredito xarisxi qvemoT mocemul cxrilebSi Sejamebulia informacia klientebze gacemuli sesxebis sakredito xarisxis Taobaze 2018 wlis 31 dekembris mdgomareobiT, Sida sakredito riskis kategoriebis mixedviT:

mTliani sesxebi

1-eli etapis 12

Tviani msd

me-2 etapis arsebobis manZilze msd - ara

sakredito riskiani

me-2 etapis arsebobis manZilze

msd - sakredito

riskiani sul msd

wminda sesxebi

msd rezervi mTlian

sesxebTan %

korporaciuli sesxebi 5 1,040 (8) - - (8) 1,032 0.77% 5- 18,986 (143) - - (143) 18,843 0.75% 6+ 22,480 (169) - - (169) 22,311 0.75% 6 121,315 (799) (218) (604) (1,621) 119,694 1.34% 6- 52,482 (315) - (1,272) (1,587) 50,895 3.02% 7+ 1,182 (9) - - (9) 1,173 0.76% 7- 678 (5) - - (5) 673 0.74% 9 4,545 (34) - - (34) 4,511 0.75% ureitingo 538 (4) - - (4) 534 0.74%

sul korporaciuli sesxebi 223,246 (1,486) (218) (1,876) (3,580) 219,666 1.60%

mcire da saSualo biznesis sesxebi

5 44,369 (17) - - (17) 1,768 1.0% 5- 23,829 (19) - (28) (47) 2,132 2.1% 6+ 156 (106) - (376) (482) 12,059 3.8% 6 314 (410) (58) (246) (714) 43,655 1.6% 6- 12,541 (238) (33) (111) (382) 23,447 1.6% 7+ 15,771 (4) - (23) (27) 1,188 2.2% 7- 1,215 - - (17) (17) 139 11.0% 9 2,179 (3) - - (3) 311 1.0% ureitingo 1,785 (135) (72) (162) (369) 15,402 2.3%

sul mcire da saSualo biznesis sesxebi 102,159 (932) (163) (963) (2,058) 100,101 2.01%

sacalo sesxebi ureitingo 83,009 (659) (130) (896) (1,685) 81,324 2.03%

sul sacalo sesxebi 83,009 (659) (130) (896) (1,685) 81,324 2.03%

sul klientebze gacemuli sesxebi

408,414

(3,077)

(511)

(3,735)

(7,323)

401,091

1.79%

bankis sareitingoo meTodologiis mixedviT, korporaciuli da mcire da saSualo biznesis sesxebSi Sedis individualuri mewarmeebisa da iuridiuli pirebis sesxebi.




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banki sacalo sesxebze, sadac fizikur pirebze gacemuli sesxebi Sedis, Sida sakredito riskis reitings ar iyenebs. restruqturizebuli sesxebi klientebze gacemul sesxebze pirobebis cvlileba, rogorc wesi, xdeba klientebTan urTierTobis ganviTarebis procesis farglebSi an msesxeblis mdgomareobis gauaresebis dros. am ukanasknel SemTxvevaSi, molaparakebis Sedegad SesaZloa gagrZeldes sesxis gadaxdis vada an Seicvalos gadaxdis gegma, romlis mixedviTac banki SeRavaTian saprocento ganakveTs sTavazobs im msesxeblebs, romlebic namdvilad mZime viTarebaSi aRmoCndnen. amis Sedegad, aqtivi kvlavac vadagadacilebuli rCeba da individualurad gaufasurebulia, Tu xelmeore molaparakebis Sedegad dadgenili saprocento ganakveTisa da ZiriTadi Tanxis gadaxda naklebia aqtivis Tavdapirvel sabalanso Rirebulebaze. sxva SemTxvevaSi, molaparakebebis Sedegad ideba axali xelSekruleba, romelic axal sesxad ganixileba. qvemoT mocemul cxrilSi naCvenebia im finansuri aqtivebis sabalanso Rirebuleba, klasebis mixedviT, romelTa pirobebi Seicvala:

finansuri aqtivis klasi 31 dekemberi, 2018 31 dekemberi, 2017 klientebze gacemuli sesxebi 13,942 12,774 gamoklebuli mosalodneli sakredito danakargebis/gaufasurebis danakargebis rezervi (2,186) (2,409)

2018 wlis 31 dekembris mdgomareobiT banks ar aqvs iseTi 1-li etapis sesxebi, romelTa restruqturizaciac moxda maSin, rodesac isini imyofebodnen me-2 an me-3 etapze; klientebze gacemuli sesxebis moZraoba etapebis mixedviT 2018 wlis 31 dekembers dasrulebul wels, moZraoba klientebze gacemuli sesxebis mTlian sabalanso RirebulebaSi iyo: 2018

1-eli etapi: 12 Tviani msd

me-2 etapi: arsebobis

manZilze msd - sakredito

riskis armqone



riskis mqone sul mTliani sabalanso Rirebuleba 31 dekemberi, 2017

311,085

1,560

20,515

333,160

koreqtireba fass 9-is pirveli gamoyenebis gamo - - - - mTliani sabalanso Rirebuleba 1 ianvari, 2018

311,085

1,560

20,515

333,160

cvlileba mTlian sabalanso RirebulebaSi: –gadavida 1-el etapze 734 (734) - - –gadavida me-2 etapze (25,053) 25,365 (312) - –gadavida me-3 etapze - (13,782) 13,782 - axali warmoSobili sesxebi 210,953 2,663 5,413 219,029 cvlileba daricxul procentSi 311 2 639 952 gadaxdili sesxebi (139,423) (872) (9,404) (149,699) Camowera - - (88) (88) gacvliTi kursis cvlileba 4,023 357 680 5,060 mTliani sabalanso Rirebuleba 31 dekemberi, 2018

362,630

14,559

31,225

408,414




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2018 wlis 31 dekembers dasrulebul wels, moZraoba mosalodneli sakredito danakargebis rezervSi iyo: 2018

1-eli etapi: 12 Tviani msd



riskis armqone



riskis mqone sul danakargis rezervi 31 dekemberi, 2017

2,749

72

3,925

6,746

koreqtireba fass 9-is pirveli gamoyenebis gamo

665

95

355

1,115

danakargis rezervi 1 ianvari, 2018 3,414 167 4,280 7,861 cvlileba danakargis rezervSi: –gadavida 1-el etapze 92 (92) - - –gadavida me-2 etapze (337) 379 (42) - –gadavida me-3 etapze - (296) 296 - axali warmoSobili sesxebi 1,768 154 605 2,527 cvlileba daricxul procentSi 80 - 67 147 gadaxdili sesxebi (1,892) (41) (1,775) (3,708) cvlileba riskis parametrebSi (80) 237 (91) 66 Camowera - - (88) (88) procenti - - 419 419 sxva moZraoba 32 3 64 99 danakargis rezervi 31 dekemberi, 2018 3,077 511 3,735 7,323

sakredito riskis Sefasebis meTodologia - 2018 wlis 1 ianvramde 2018 wlis 1 ianvramde bankis sakredito riskis Sefasebis meTodologia efuZneboda bass 39-s. msesxeblebis mimarT sakredito riskdamokidebulebis Sesafaseblad bankma SeimuSava fass-ebis Sesabamisi meTodologia. gaufasurebul sesxebze miRebuli zarali aRiardeba maSinve, rogorc ki gaCndeba obieqturi mtkicebuleba, rom sesxi an sesxebis portfeli gaufasurda. gaufasurebis anaricxebi, romelic iTvleba individualur sesxebze an maT jgufebze, aRiricxeba balansSi gaufasurebuli sesxebis sabalanso RirebulebaSi. iseTi zarali, romelic SeiZleba, momavalSi ganviTarebuli movlenebis Sedegad warmoiSvas, ar aRiardeba. banki sesxebis mTlian portfels hyofs individualurad mniSvnelovan da umniSvnelo msesxeblebad. individualurad mniSvnelovnad iTvleba msesxeblebi, romelTa valdebulebac 500,000 aSS dolars aWarbebs. aseTi msesxeblebis defoltis albaToba fasdeba bankis specifiuri meTodologiis mixedviT. gaufasurebis niSnebis ararsebobisas individualurad Sefasebuli sesxi fasdeba im ganakveTiT, romelic efuZneba msesxebelTa imave kategoriis koleqtiur Sefasebas. individualuri Sefasebis meTodologia imis obieqturi mtkicebulebis dasadgenad, gaufasurda Tu ara sesxi, gamoiyeneba iseTi faqtorebi, rogorebicaa informacia msesxeblis likvidobis, gadaxdisunarianobis, biznesisa da finansuri riskdamokidebulebebis, aseve, msgavsi finansuri aqtivebis gadaxdisuunarobis doneebisa da tendenciebis, mowodebuli uzrunvelyofis (uZravi qonebisa da depozitebis) samarTliani Rirebulebis Sesaxeb. es da sxva faqtorebi, rogorc individualurad, agreTve, erTad aRebuli, warmoadgens imis mniSvnelovan obieqtur mtkicebulebas, rom finansur aqtivs an finansuri aqtivebis jgufs gaufasurebis danakargi daericxa. individualurad mniSvnelovan msesxeblebze gaufasurebis anaricxebi efuZneba individualur sesxebze samomavlo diskontirebul fulad nakadebs, gadaxdebisa da uzrunvelyofis saxiT flobili aqtivebis realizaciis gaTvaliswinebiT. gaufasurebis rezervis daTvlis mizniT banki afasebs uzrunvelyofis salikvidacio Rirebulebas gasayidi periodisa da sabazro RirebulebasTan sxvaobis gaTvaliswinebiT.




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73

portfelis jgufuri Sefasebis meTodologia gaufasureba jgufurad fasdeba im zaralis dasafarad, romelic bankma gaswia, magram jer ar daukavSirebia individualurad Sesafasebel sesxebTan an sesxebis homogenur jgufebTan, romlebic individualurad mniSvnelovnad ar iTvleba. individualurad Sefasebuli sesxebi, romlebzec ar arsebobs konkretulad identificirebuli gaufasurebis mtkicebuleba individualur safuZvelze, gaufasurebis Sesafaseblad jgufdeba sakredito riskis maxasiaTeblebis mixedviT. amgvari Sefaseba asaxavs gaufasurebis danakargebs, romlebic jgufma ganicada balansis TariRamde momxdari movlenebis Sedegad da romelTac jgufi ver avlens da sarwmunod ver afasebs individualuri sesxebis safuZvelze. jgufSi individualur sesxebze danakargebis Taobaze informaciis gaCenis paralelurad es sesxebi jgufidan amoiReba da fasdeba individualurad. individualurad umniSvnelod CaTvlili sesxebis homogenuri jgufebis koleqtiuri gaufasurebis danakargebis dasadgenad statistikuri meTodebi gamoiyeneba. jgufuri Sefaseba tardeba ara kontraqtis, aramed msesxeblis doneze. jgufuri SefasebisTvis SerCeuli portfeli iyofa korporaciul, mcire da saSualo sawarmoebis, uzrunvelyofil sacalo da arauzrunvelyofil sacalo segmentebad. Sesabamisi empiriuli informaciis arsebobisas jgufi iyenebs migraciis matricebis meTodologias, romliTac istoriuli monacemebis statistikuri analizisa da defoltisa da gadaxdisuunarobis gamocdilebis kombinaciiT sarwmunod izomeba sesxebis is odenoba, romlebic droTa ganmavlobaSi defoltad CaiTvleba sabalanso uwyisis TariRamde momxdari movlenebis Sedegad, magram mocemul momentSi individualurad ver fasdeba. TiToeul segmentze dakvirvebis periodi ganisazRvra 1 wliT 2016 wlis noembridan. dakvirvebis periodis ganmavlobaSi, bankma SeimuSava erTTviani matricebi TiToeuli sesxis Tvis bolos arsebuli mdgomareobisa da riskdamokidebulebis meSveobiT. portfelis zrdis efeqtis gamoricxvis mizniT, 2017 wlis ivnisis Semdgom gacemuli sesxebi statistikur analizSi ar Sevida. migraciis matricis Sedegebi gamoiyeneba TiToeuli segmentisTvis defoltis 12-Tviani albaTobis gamosaTvlelad. defolti ganisazRvra, rogorc yovel segmentSi 90 dRiani vadagadacileba. gadefoltebuli odenoba mcirdeba sesxis amoRebadi TanxiT, romelic ganisazRvra uzrunvelyofad gamoyenebuli qonebis diskontirebuli salikvdacio RirebulebiT. TiToeuli portfelis Sida danakargebi fasdeba statistikuri modelebiT, romlebic istoriul monacemebs efuZneba. monacemebi periodulad axldeba portfelisa da ekonomikuri tendenciebis gaTvaliswinebiT. Tu ekonomikuri, maregulirebeli garemosa da qceviTi viTarebis cvlilebebidan warmoqmnili uaxlesi tendenciebi statistikur modelSi ar aisaxeba, am faqtorebis gaTvaliswineba xdeba am statistikuri modelebidan miRebuli gaufasurebis rezervis koreqtirebiT sabalanso uwyisis TariRis mdgomareobiT. uzrunvelyofisa da sxva sakredito faqtorebis analizi bankis mier moTxovnili uzrunvelyofis moculoba da saxeoba damokidebulia kontragentis sakredito riskis Sefasebaze. uzrunvelyofis saxeobebis misaRebloba da Sefasebis parametrebi dgindeba instruqciis Sesabamisad. bankis mier miRebuli uzrunvelyofis ZiriTadi saxeobebia:

komerciuli sesxebisaTvis: uZravi qoneba, garantiebi, satransporto saSualebebi da danadgarebi;

sacalo sesxebisaTvis: sacxovrebeli farTis giravnoba, garantiebi, satransporto saSualebebi da danadgarebi.

xelmZRvaneloba akvirdeba uzrunvelyofis sabazro Rirebulebas, iTxovs damatebiT uzrunvelyofas sabaziso SeTanxmebis Sesabamisad da akvirdeba miRebuli uzrunvelyofis




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74

sabazro Rirebulebas gaufasurebis danakargis rezervebis adekvaturobis mimoxilvisas. 2018 da 2017 wlebis 31 dekembris mdgomareobiT, gamoyenebuli uzrunvelyofebis sabazro Rirebuleba iyo, Sesabamisad, 789,073 aTasi da 630,407 aTasi lari. qvemoT mocemul cxrilSi naCvenebia sesxis portfelis analizi uzrunvelyofis saxeobebis mixedviT: 31 dekemberi, 2018 31 dekemberi, 2018 31 dekemberi, 2018 31 dekemberi, 2018

uzrunvelyofis saxeoba

mTliani sabalanso

Rirebuleba msd-is rezervi


uzrunvelyofis realuri

Rirebuleba

kombinirebuli 264,553 (4,743) 259,810 595,402 uZravi qoneba 108,702 (1,780) 106,922 190,241 naRdi fuli 3,878 (28) 3,850 3,898 garantiebi 20,595 (281) 20,314 55,126 uzrunvelyofis gareSe 10,686 (491) 10,195 - sul 408,414 (7,323) 401,091 844,667

31 dekemberi, 2017 31 dekemberi, 2017 31 dekemberi, 2017 31 dekemberi, 2017

uzrunvelyofis saxeoba

mTliani sabalanso



uzrunvelyofis realuri

Rirebuleba

kombinirebuli 232,328 (4,918) 227,410 445,891 uZravi qoneba 86,120 (1,448) 84,672 212,355 naRdi fuli 7,074 (40) 7,034 7,883 garantiebi 1,548 (61) 1,487 2,236 uzrunvelyofis gareSe 6,092 (279) 5,813 - Total 333,162 (6,746) 326,416 668,365

bankis politikiT, uzrunvelyofis diskontirebuli Rirebulebis TvalsazrisiT, amgvari sesxebi gaicema sesxis RirebulebasTan fardobis saSualod 70%-iani maCvenebliT (sesxis gacemis dRes), anu yvelaze dabali RirebulebiT, romliTac SeiZleba misi realizeba da gamoyeneba msd-is gamoTvlebSi. 31 dekemberi, 2018 31 dekemberi, 2018 31 dekemberi, 2018

sesxis RirebulebasTan fardoba uzrunvelyofis diskontirebuli Rirebulebis safuZvelze

mTliani sabalanso



50%-ze naklebi 49,235 (997) 48,238 51-70% 35,329 (423) 34,906 71-90% 47,073 (836) 46,237 91-100% 31,058 (318) 30,740 100% meti 245,719 (4,749) 240,970 sul 408,414 (7,323) 401,091

31 dekemberi, 2017 31 dekemberi, 2017 31 dekemberi, 2017


mTliani sabalanso



50%-ze naklebi 28,270 (581) 27,690 51-70% 17,732 (230) 17,502 71-90% 56,689 (680) 56,008 91-100% 21,957 (266) 21,691 100% meti 208,514 (4,990) 203,523 sul 333,162 (6,746) 326,416

xelmZRvanelobis SefasebiT, sesxis gacemis TariRSi uzrunvelyofis realuri Rirebuleba sul mcire Sesabamisi uzrunvelyofili sesxebis sabalanso Rirebulebebis tolia. uzrunvelyofis realuri Rirebuleba 2018 da 2017 wlebis 31 dekembris mdgomareobiT Sefasda.




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75

qvemoT mocemulia sesxis portfelis analizi sesxis FRirebulebisa da uzrunvelyofis realuri Rirebulebebis fardobis mixedviT: 31 dekemberi, 2018 31 dekemberi, 2018 31 dekemberi, 2018

sesxis Rirebulebaze fardobaze dafuZnvebuli realuri Rirebuleba

mTliani sabalanso



50%-ze naklebi 79,921 (1,383) 78,538 51-70% 59,892 (1,000) 58,892 71-90% 162,913 (3,023) 159,890 91-100% 60,805 (803) 60,002 100% meti 44,883 (1,114) 43,769 sul 408,414 (7,323) 401,091

31 dekemberi, 2017 31 dekemberi, 2017 31 dekemberi, 2017


mTliani sabalanso



50%-ze naklebi 46,607 (820) 45,787 51-70% 70,951 (813) 70,138 71-90% 71,070 (1,888) 69,182 91-100% 103,955 (1,691) 102,265 100% meti 40,579 (1,534) 39,045 sul 333,162 (6,746) 326,416

maqsimaluri sakredito riskdamokidebuleba bankis maqsimaluri sakredito riskdamokidebuleba cvalebadia da ganpirobebulia rogorc individualuri riskebiT, aseve sabazro ekonomikasTan dakavSirebuli zogadi riskebiTac. qvemoT mocemuli cxrili warmoadgens sabalanso da garesabalanso finansuri aqtivebis maqsimalur sakredito riskdamokidebulebas. balansis uwyisSi asaxuli finansuri aqtivebis maqsimaluri riskdamokidebuleba utoldeba aqtivebis sabalanso Rirebulebas gaqviTvamde an uzrunvelyofamde. pirobiTi valdebulebebidan gamomdinare, maqsimaluri sakredito riskdamokidebuleba warmodgenilia instrumentebis sakontraqto RirebulebiTim SemTxvevaSi, Tu uzrunvelyofa, sapasuxo moTxovnebi an garantia gaufasurda da pirobiTi valdebulebeba

an kreditis gacemis valdebuleba ar sruldeba.

31 dekemberi, 2018 maqsimaluri

riskdamokidebuleba wminda

riskdamokidebuleba fuli da fulis qvivalentebi salaroSi arsebuli fulis garda

19,481 19,474

savaldebulo rezervi seb-Si 26,438 26,436 moTxovnebi finansuri institutebis mimarT 1,733 1,732 klientebze gacemuli sesxebi 408,414 401,091 investiciebi wilobriv instrumentebSi 54 54 investiciebi sasesxo instrumentebSi 16,874 16,857 sxva finansuri aqtivebi 644 602 garantiebi da akreditivebi 9,193 8,991

31 dekemberi, 2017 maqsimaluri

riskdamokidebuleba wminda riskdamokidebuleba

fuli da fulis qvivalentebi salaroSi arsebuli fulis garda

13,700

13,700

savaldebulo rezervi seb-Si 44,955 44,955 moTxovnebi finansuri institutebis mimarT 1,645 1,645 klientebze gacemuli sesxebi 333,162 326,416 investiciebi wilobriv instrumentebSi 54 54 investiciebi sasesxo instrumentebSi 16,823 16,823 sxva finansuri aqtivebi 630 630 garantiebi da akreditivebi 9,910 9,731




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garesabalanso riski garesabalanso riskebis samarTavad gamoiyeneba riskis marTvis arsebiTad iseTive politika, rogoric sabalanso riskebis SemTxvevaSi. sasesxo valdebulebis SemTxvevaSi, klientebsa da kontragentebze gavrceldeba kreditis marTvis iseTive politika, rogoric sesxebisa da avansebis SemTxvevaSi. bankma uzrunvelyofa SeiZleba moiTxovos kontragentis finansuri siZlierisa da garigebis xasiaTis mixedviT. geografiuli koncentracia aqtivebis da valdebulebebis marTvis komiteti akontrolebs kanonmdeblobasa da maregulirebel wesebTan dakavSirebul riskebs da afasebs maT gavlenas bankis saqmianobaze. 2018 da 2017 wlis 31 dekembris mdgomareobiT bankis finansuri aqtivebi da finansuri valdebulebebi koncentrirebuli iyo saqarTveloSi. aqtivebisa da valdebulebebis geografiuli koncentracia warmodgenilia qvemoT:

saqarTvelo sxva ara eTgo-s

qveynebi eTgo-s

qveynebi

31 dekemberi, 2018 sul

arawarmoebuli finansuri aqtivebi

fuli da fulis eqvivalentebi 23,200 1,676 - 24,876 savaldebulo rezervi seb-Si 26,436 - - 26,436 moTxovnebi finansuri instrumentebis mimarT - 1,732 - 1,732

klientebze gacemuli sesxebi 399,320 1,376 395 401,091

investiciebi wilobriv instrumentebSi 54 - - 54

investiciebi sasesxo instrumentebSi 16,857 - - 16,857

sxva finansuri aqtivebi 602 - - 602

sul arawarmoebuli finansuri aqtivebi 466,469 4,784 395 471,648

arawarmoebuli finansuri valdebulebebi

gadasaxdelebi finansuri institutebis mimarT 2,657 271,603 - 274,260

klientebis depozitebi 72,788 9,145 4,544 86,477

sxva finansuri valdebulebebi 799 - - 799

subordinirebuli sesxi - 26,860 - 26,860

sul arawarmoebuli finansuri valdebulebebi 76,244 307,608 4,544 388,396

wminda pozicia finansur instrumentebze 390,225 (302,824) (4,149) 83,252




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77

saqarTvelo sxva ara eTgo-s

qveynebi eTgo-s

qveynebi


arawarmoebuli finansuri aqtivebi

fuli da fulis eqvivalentebi 19,102 1,233 - 20,335 Msavaldebulo rezervi seb-Si 44,955 - - 44,955 moTxovnebi finansuri institutebis mimarT - 1,645 - 1,645

klientebze gacemuli sesxebi 325,661 755 - 326,416

investiciebi wilobriv instrumentebSi 54 - - 54

investiciebi sasesxo instrumentebSi 16,823 - - 16,823

sxva finansuri aqtivebi 630 - - 630

sul arawarmoebuli finansuri aqtivebi 407,225 3,633 - 410,858

arawarmoebuli finansuri valdebulebebi

gadasaxdelebi finansuri institutebis mimarT - 263,034 - 263,034


sxva finansuri valdebulebebi 730 - - 730

subordinirebuli sesxi - 26,013 - 26,013

sul arawarmoebuli finansuri valdebulebebi 49,682 300,592 1,186 351,460

wminda pozicia finansur instrumentebze 357,543 (296,959) (1,186) 59,398

sakredito xarisxi finansuri aqtivebis klasis mixedviT finansuri aqtivebi xarisxdeba saerTaSoriso saagento "fiCis" mier miniWebuli mimdinare

sakredito reitingis mixedviT. AAA maqsimaluri reitingia. sainvesticio rangis finansuri aqtivebis reitingi meryeobs AAA - BBB farglebSi. am ukanasknelze naklebi reitingis mqone finansuri aqtivebi iTvleba spekulaciurad. Semdegi cxrili detalurad warmoadgens 2018 da 2017 wlis 31 dekembris mdgomareobiT bankis finansuri aqtivebis sakredito reitings:

31 dekemberi, 2018 AAA AA A BBB <BBB

Seufa- sebeli sul

fuli da fulis eqvivalenti - - -

- 24,816 60 24,876

savaldebulo rezervi seb-Si - - -

- 26,436 - 26,436 moTxovnebi finansuri institutebis mimarT - - 1,732 - - - 1,732

klientebze gacemuli sesxebi - - - - 7,659 393,432 401,091 investiciebi wilobriv instrumentebSi - - - - - 54 54

investiciebi sasesxo instrumentebSi - - - - 16,857 - 16,857

sxva finansuri aqtivebi - - - - - 602 602

31 dekemberi, 2017 AA A AA- BBB <BBB

Seufa- sebeli sul

fuli da fulis eqvivalentebi - - -

- 20,230 105 20,335 savaldebulo rezervi seb-Si - - - - 44,955 - 44,955

moTxovnebi finansuri institutebis mimarT - -

1,

64

5 - - - 1,645 klientebze gacemuli sesxebi - - - - - 326,416 326,416 investiciebi wilobriv instrumentebSi - - - - - 54 54

investiciebi sasesxo instrumentebSi - - - - 16,823 - 16,823

sxva finansuri aqtivebi - - - - - 630 630




(aTasobiT larSi)

78

klientebze gacemuli sesxebisgan gansxvavebuli finansuri aqtivebis daxarisxeba xdeba saerTaSoriso saagentoebis, "fiCi", "standard & fuarzi" da "mudisi" mier miniWebuli mimdinare sakredito reitingis mixedviT. sabanko industrias zogadad axasiaTebs sakredito riski klientebze gacemuli sesxebisa da bankTaSorisi depozitebis gamo. klientebze gacemuli sesxebis SemTxvevaSi riskdamokidebuleba koncentrirebulia saqarTvelos farglebSi. riskdamokidebuleba regularul monitorings eqvemdebareba raTa uzrunvelyofil iqnas bankis riskis marTvis politikiT dadgenili sakredito limitebisa da kreditunarianobis moTxovnebis dacva. saqarTvelos sakredito reitingi saerTaSoriso sareitingo saagentoebis Tanaxmad Seesabameba – BB-s. banki axorcielebs mraval garigebas, sadac kontragentebi ar arian Sefasebulni saerTaSoriso Sefasebis saagentoebis mier. bankma SeimuSava Sefasebis Sida modeli, ris mixedviTac igi gansazRvravs kontragentis reitings. msesxebelTa Sefasebis mizniT bankma SeimuSava sakredito reitingis dadgenis meTodologia. am meTodis saSualebiT msesxebels reitingi eniWeba finansuri informaciis gamWvirvalobis, audirebuli finansuri angariSebis, mmarTvelobis xarisxis, konkurentunarianobis, sabazro wilis, dakavSirebuli mxareebisa da sxva indikatorebis mixedviT.

likvidobis riski likvidobis riski exeba depozitebis gadinebisa da sxva finansuri valdebulebebis uzrunvelsayofad sakmarisi saxsrebis arsebobas, roca maTi vada amoiwureba. aqtivebisa da valdebulebebis marTvis komiteti akontrolebs zemoT aRniSnul riskebs vadianobis analizis safuZvelze da gansazRvravs bankis strategias Semdgomi finansuri periodisaTvis. mimdinare likvidurobis kontroli xorcieldeba saxazino departamentis mier, romlis funqciac aris fulad bazrebze garigebebis dadeba mimdinare likvidobis SesanarCuneblad da fuladi nakadebis optimizaciisaTvis. likvidobis riskis samarTavad, banki axorcielebs yoveldRiur monitorings klientebisgan momavalSi mosalodneli fuladi nakadebsa da bankis operaciebze, romelic warmoadgens aqtiv-pasivebis marTvis procesis nawils. direqtorati awesebs limitebs xelmisawvdomi saxsrebis minimalur wilze gasanaRdebeli depozitebis uzrunvelsayofad da bankTaSorisi da sxva sasesxo wyaros minimalur doneze, romelic aucilebelia imisaTvis, rom dakmayofildes ganaRdebis moTxovnia misi moulodneli warmoqmnisas. likvidobis riskis gasakontroleblad, likvidobis jamuri deficitisa (sxvaoba aqtivebsa da valdebulebebs Soris) da mTliani aqtivebis fardobaze banki awesebs zRvars. aRniSnuli zRvris darRvevis SemTxvevaSi komiteti iRebs gadawyvetilebas koreqciuli zomebis SemoRebis Sesaxeb. likvidobisa da saprocento ganakveTis riskebis analizi: (a) finansuri valdebulebebis dafarvis vadamde darCenili periodi, romelic

gamoiangariSeba finansuri valdebulebebis daudiskontirebeli fuladi saxsrebis (sesxis ZiriTadi Tanxa da procenti) im uaxloesi TariRiT, rodesac banki valdebulia dafaros valdebuleba; da

(b) finansuri aqtivebisTvis gansazRvruli dafarvis vadamde darCenili periodi, romelic iangariSeba finansur aqtivebze (procentis CaTvliT) aradiskontirebuli fuladi saxsrebis moZraobis safuZvelze, romelic miRebuli iqneba aqtivebze kontraqtiT gaTvaliswinebul dafarvis vadaSi, im SemTxvevebis garda, rodesac banki fuladi saxsrebis Semodinebas sxva dros varaudobs.

Semdeg cxrilSi gaanalizebulia likvidobisa da saprocento ganakveTis riskebi. qvemoT mocemuli monacemebi efuZneba finansuri aqtivebisa da valdebulebebis saxelSekrulebo vadebs:




(aTasobiT larSi)

79

1 Tvemde 1-dan 3 Tvemde

3 Tvidan 1 wlamde

1-dan 5 wlamde

5 welze meti

ganusa-zRvreli vadianoba

2018 wlis 31 dekemberi,

sul

finansuri aqtivebi

fuli da fulis eqvivalentebi 12,623 - - - - - 12,623

savaldebulo rezervi seb-Si 26,436 - - - - - 26,436

investiciebi sasesxo instrumentebSi

902 754 1,075 2,777 11,349 -

16,857

klientebze gacemuli sesxebi 6,545 5,380 53,125 80,079 255,962 - 401,091

sul procentiani finansuri aqtivebi 46,506 6,134 54,200 82,856 267,311 - 457,007


moTxovnebi finansuri instritutebis mimarT

- - - - 1,732 -

1,732

investiciebi wilobriv instrumentebSi

- - - - - 54

54

sxva finansuri aqtivebi 602 - - - - - 602

sul uprocento finansuri aqtivebi 12,855 - - - 1,732 54 14,641

sul finansuri aqtivebi 59,361 6,134 54,200 82,856 269,043 54 471,648

finansuri valdebulebebi

gadasaxdelebi finansuri institutebis mimarT

7,266 18,143 21,509 227,342 - -

274,260

klientebis depozitebi 24,454 5,636 16,207 7,920 - - 54,217

subordinirebuli sesxi - - - 26,860 - - 26,860

sul procentiani finansuri valdebulebebi 31,720 23,779 37,716 262,122 - - 355,337

klientebis depozitebi 32,260 - - - - - 32,260

sxva finansuri valdebulebebi 799 - - - - - 799

sul uprocento finansuri valdebulebebi 33,059 - - - - - 33,059


64,779

23,779

37,716

262,122 -

- 388,396

saprocento pozicia 14,786 (17,645) 16,484 (179,266) 267,311 -

jamuri saprocento pozicia 14,786 (2,859) 13,625 (165,641) 101,670 101,670

likvidobis deficiti (5,418) (17,645) (16,484) (179,266) 269,043 54

likvidobis jamuri deficiti (5,418) (23,063) (6,579) (185,845) 83,198 83,252

cxrilSi klientebis moTxovnamde depozitebi naCvenebia 1 Tvemde vadaSi. bankis gamocdilebis mixedviT, klientebi wlis ganmavlobaSi bankSi inarCuneben 28,83 lars saSualod. amdenad, uaryofiTi likvidobis deficiti saxelSekrulebo vadianobaze 1 wlamde mniSvnelovnad mcirdeba da dadebiTi xdeba qceviTi vadianobis gaTvaliswinebiT.


3 Tvidan 1 wlamde

1-dan 5 wlamde

5 welze meti



sul

finansuri aqtivebi





(aTasobiT larSi)

80


3 Tvidan 1 wlamde

1-dan 5 wlamde

5 welze meti



sul

savaldebulo rezervi seb-Si 44,955 - - - - - 44,955 investiciebi sasesxo instrumentebSi 108 507 42 5,302 10,864 - 16,823

klientebze gacemuli sesxebi 12,930 12,663 70,760 134,687 95,376 - 326,416

sul procentiani finansuri aqtivebi

66,353

13,170

70,802

139,989

106,240

-

396,554

fuli da fulis eqvivalentebi 11,975 -

-

-

-

-

11,975

moTxovnebi finansuri instritutebis mimarT - - - - 1,645 -

1,645

investiciebi wilobriv instrumentebSi - - - - - 54 54

sxva finansuri aqtivebi 630 - - - - -

630

sul uprocento finansuri aqtivebi 12,605 - - - 1,645 54 14,304

sul finansuri aqtivebi 78,958 13,170 70,802 139,989 107,885 54 410,858

finansuri valdebulebebi

gadasaxdelebi finansuri institutebis mimarT 7,821 18,264 160,349 76,600 - - 263,034

klientebis depozitebi 9,062 3,940 16,521 4,621 - - 34,144

subordinirebuli sesxi - - - - 26,013 - 26,013

sul procentiani finansuri valdebulebebi

16,883

22,204

176,870

81,221

26,013

- 323,191

klientebis depozitebi 27,539 - - - - - 27,539

sxva finansuri valdebulebebi 730 - - - - - 730

sul uprocento finansuri valdebulebebi

28,269

-

-

-

-

-

28,269


45,152

22,204

176,870

81,221

26,013 -

351,460

saprocento pozicia 33,806 (9,034) (106,068) 58,768 81,872 54

jamuri saprocento pozicia 33,806 24,772 (81,296) (22,528) 59,344 59,358

likvidobis deficiti

49,470

(9,034)

(106,068)

58,768

80,227

-

likvidobis jamuri deficiti

49,470

40,436

(65,632)

(6,864)

73,363

73,363

Semdegi cxrilebi detalurad warmoadgens bankis darCenil sakontraqto valdebulebebs gadaxdis winaswar SeTanxmebuli periodiT. cxrili Sedga aradiskontirebuli fuladi saxsrebis Semodinebis safuZvelze bankis mier maTi dafarvis yvelaze adreuli TariRis gaTvaliswinebiT. cxrili moicavs procentisa da ZiriTadi Tanxis fuladi saxsrebis moZraobas. imis gaTvaliswinebiT, rom saprocento Semosavlebi emyareba cvlad saprocento ganakveTs, aradiskontirebuli Tanxebi gamomdinareobs saprocento ganakveTis mrudebidan saangariSgebo periodis bolos. kontraqtiT gaTvaliswinebuli dafarvis vada emyareba yvelaze adreul TariRs, rodesac banks SeiZleba mouwios Tanxis dafarva. klientebis moTxovnamde depozitebi Sedis 1 Tvemde likvidobis kategoriaSi, radgan kontraqtis mixedviT, saangariSo dRes klientis moTxovniT SeiZleba gatanil iqnes nebismieri Tanxa. bankis mTavari depozitarebi arian is msesxeblebi, romlebic, sasesxo xelSekrulebis mixedviT, valdebulni arian, bankSi iqonion moqmedi angariSebi da SeinarCunon garkveuli brunva. amdenad,




(aTasobiT larSi)

81

bankis xelmZRvaneloba darwmunebulia, rom mimdinare angariSebidan savaraudo gadineba mniSvnelovnad gansxvavdeba sakontraqto likvidobisgan.

saSualo

Sewonili efeqturi

saprocento ganakveTi 1 Tvemde

1-dan 3 Tvemde

3 Tvidan 1 wlamde

1-dan 5 wlamde

5 welze meti

2018 wlis 31 dekemberi sul

fiqsirebul ganakveTiani instrumentebi

gadasaxdelebi finansuri institutebis mimarT 2.46% 4,612 18,212 21,682 246,993 - 291,499

klientebis depozitebi 4.25% 25,244 6,020 15,626 8,534 - 55,424

subordinirebuli sesxi 6.00% 44 260 1,210 30,981 - 32,495

sul fiqsirebul ganakveTiani finansuri valdebulebebi

29,900

24,492

38,518

286,508

-

379,418

uprocento instrumentebi

klientebis depozitebi 32,260 - - - - 32,260

sxva finansuri valdebulebebi 799 - - - - 799 sul uprocento finansuri valdebulebebi 33,059 - - - - 33,059

sul finansuri valdebulebebi 62,959 24,492 38,518 286,508 - 412,477

saSualo

Sewonili efeqturi

saprocento ganakveTi 1 Tvemde

1-dan 3 Tvemde

3 Tvidan 1 wlamde

1-dan 5 wlamde

5 welze meti

2017 wlis 31 dekemberi sul

fiqsirebul ganakveTiani instrumentebi

gadasaxdelebi finansuri institutebis mimarT 2.46% 7,824 18,314 162,356 83,662 - 272,156

klientebis depozitebi 5.12% 9,066 3,960 17,144 5,186 - 35,356

subordinirebuli sesxi 6.00% 26,013 26,013

sul fiqsirebul ganakveTiani finansuri valdebulebebi 16,890 22,274 179,500 88,848 26,013 333,525

uprocento instrumentebi

klientebis depozitebi 27,538 - - - - 27,538

sxva finansuri valdebulebebi 730 - - - - 730 sul uprocento finansuri valdebulebebi 28,268 - - - - 28,268

sul finansuri valdebulebebi 45,158 22,274 179,500 88,848 26,013 361,793

zemoT mocemul cxrilSi vadianoba sakontraqto pirobebs Seesabameba. Tumca, arsebuli kanonmdeblobiT, fizikur pirs ufleba aqvs, vadamde adre gawyvitos saanabre xelSekruleba. cvladganakveTiani instrumentebisaTvis (arawarmoebuli finansuri aqtivebisa da valdebulebebis SemTxvevaSi) mocemuli Tanxebi Seicvleba, Tu cvladi ganakveTi gansxvavdeba saangariSo periodis bolos dadgenili saprocento ganakveTisgan. sabazro riski sabazro riski aris imis riski, rom bankis mogebaze an kapitalze an mis mier miznebis miRwevis unarze uaryofiT zegavlenas moaxdens sabazro ganakveTebis an fasebis donis cvlileba an meryeoba. sabazro riski moicavs saprocento ganakveTis risks, savaluto risksa da sxva riskebs. bankis mier riskebis gamoTvlis meTodebSi da im riskebSi, romlebsac is




(aTasobiT larSi)

82

eqvemdebareba, cvlilebebs adgili ar hqonia. Aseve, ar Secvlila riskebis marTvisa da gazomvis meTodebi. aqtivebisa da valdebulebebis marTvis komiteti agreTve marTavs saprocento ganakveTisa da sabazro riskebs bankis saprocento ganakveTis poziciis SenarCunebiT, rac uzrunvelyofs bankis pozitiur saprocento marJas. finansuri zedamxedvelobis departamenti awarmoebs bankis mimdinare finansuri maCveneblebis monitorings, afasebs mis mgrZnobiarobas saprocento ganakveTis cvalebadobis mimarT da am ganakveTis cvlilebis zegavlenas bankis momgebianobaze. mgrZnobiaroba saprocento ganakveTis mimarT potenciuri danakargebis perioduli Sefasebis gziT banki marTavs samarTliani Rirebulebis saprocento ganakveTis riskebs, romelic SesaZlebelia warmoiSvas bazris mdgomareobis negatiuri cvlilebebis Sedegad. bankis xelmZRvaneloba axorcielebs bankis finansuri saqmianobis monitorings, afasebs bankis mgrZnobiarobas samarTliani Rirebulebis saprocento ganakveTis cvlilebis mimarT da mis gavlenas bankis momgebianobaze. saprocento ganakveTis riskis marTvis mTavar meqanizms warmoadgens saprocento poziciaze zRvaris daweseba da misi monitoringi. bankis sabazro riskis marTvis politikis mixedviT, saprocento poziciaze zRvari wesdeba imis gaTvaliswinebiT, rom saprocento ganakveTebSi 2%-iani cvlilebiT gamowveuli danakargi ar unda aWarbebdes wliur biujetSi mocemuli wminda saprocento Semosavlis 10%-s.

Semdegi cxrili warmoadgens saprocento ganakveTis riskis mimarT mgrZnobiarobis analizs, romelic ganisazRvra ,,riskis cvalebadobis SesaZlo misaReb cvlilebebze” dayrdnobiT. am cvlilebebis done ganisazRvreba xelmZRvanelobis mier da gaTvaliswinebulia angariSebSi riskebis Taobaze, romlebsac bankis umaRlesi rangis xelmZRvanelobas warudgenen. gavlena mogebaze gadasaxadis gadaxdamde aqtivebis Rirebulebaze dayrdnobiT 2018 da 2017 wlis 31 dekembrisa da 2013 w. 1 ianvris mdgomareobiT Seadgens:

2018 w. 31 dekembers 2017 w. 31 dekembers ganakveTi

+2% ganakveTi

-2% ganakveTi

+2% ganakveTi

-2%

arawarmoebuli finansuri aqtivebi:

fuli da fulis eqvivalentebi 252 (252) 167 (167)

savaldebulo rezervi seb-Si 529 (529) 899 (899)

klientebze gacemuli sesxebi 8,022 (8,022) 6,530 (6,530)

investiciebi sasesxo instrumentebSi 337 (337) 335 (335) arawarmoebuli finansuri valdebulebebi: gadasaxdelebi finansuri institutebis mimarT (5,485) 5,485 (5,261) 5,261

klientebis depozitebi (1,083) 1,083 (683) 683

subordinirebuli sesxi (537) 537 (520) 520

wminda zegavlena mogebaze mogebis gadasaxadamde 2,035 (2,035) 1,467 (1,467)

gavlena aqcionerTa kapitalze:




(aTasobiT larSi)

83

2018 w. 31 dekembers 2017 w. 31 dekembers ganakveTi

+2% ganakveTi

-2% ganakveTi

+2% ganakveTi

-2%

arawarmoebuli finansuri aqtivebi: fuli da fulis eqvivalentebi 215 (215) 142 (142) savaldebulo rezervi seb-Si 449 (449) 764 (764) klientebze gacemuli sesxebi 6,819 (6,819) 5,549 (5,549) investiciebi sasesxo instrumentebSi 287 (287) 286 (286) arawarmoebuli finansuri valdebulebebi: gadasaxdelebi finansuri institutebis mimarT (4,662) 4,662 (4,472) 4,472

klientebis depozitebi (920) 920 (580) 580 subordinirebuli sesxi (457) 457 (442) 442

wminda zegavlena kapitalze 1,730 (1,730) 1,247 (1,247)

savaluto riski savaluto riski ganimarteba, rogorc riski imisa, rom finansuri instrumentis Rirebuleba Seicvleba ucxouri valutis gacvliTi kursis cvalebadobasTan erTad. ZiriTadi ucxouri valutis gacvliTi kursebis ryeva gavlenas axdens bankis finansur mdgomareobasa da fulad nakadebze. aqtivebisa da valdebulebebis marTvis komiteti savaluto risks akontrolebs laris gaufasurebis da sxva makroekonomikuri indikatorebis dadgenili safuZvelze Ria savaluto poziciis marTviT, rac banks aZlevs saSualebas, minimumamde daiyvanos erovnul valutasTan mimarTebaSi savaluto kursis cvalebadobis Sedegad gancdili danakargebi. saxazino ganyofileba axorcielebs bankis Ria savaluto poziciis yoveldRiur monitorings, raTa seb-is moTxovnebTan Sesabamisoba uzrunvelyofili iqnes.

lari

aSS dolari 1 aSS dolari =

2.6766 lari

evro 1 evro = 3.0701

lari sxva valuta


finansuri aqtivebi

fuli da fulis eqvivalentebi 6,661 6,217 10,788 1,210 24,876

minimaluri savaldebulo naSTi seb-Si - 22,392 4,044 - 26,436

moTxovnebi finansuri institutebis mimarT - 1,732 - - 1,732

klientebze gacemuli sesxebi 91,621 290,769 18,701 - 401,091

investiciebi wilobriv instrumentebSi 54 - - - 54

investiciebi sasesxo instrumentebSi 16,857 - - - 16,857

sxva finansuri aqtivebi 258 344 - - 602 sul finansuri aqtivebi 115,451 321,454 33,533 1,210 471,648 finansuri valdebulebebi

gadasaxdelebi finansuri institutebis mimarT - 248,143 26,117 - 274,260

klientebis depozitebi 32,282 46,760 7,355 80 86,477

subordinirebuli sesxebi - 26,860 - - 26,860

sxva finansuri valdebulebebi 298 417 84 - 799 sul finansuri valdebulebebi 32,580 322,180 33,556 80 388,396 Ria sabalanso pozicia

82,871 (726) (23) 1,130

lari

aSS dolari 1 aSS dolari = 2.5922 lari


lari sxva

valuta


finansuri aqtivebi

fuli da fulis eqvivalentebi 11,206 8,023 955 151 20,335

minimaluri savaldebulo naSTi seb-Si - 44,501 454 - 44,955

moTxovnebi finansuri institutebis mimarT - 1,645 - - 1,645

klientebze gacemuli sesxebi 59,848 266,225 343 - 326,416

investiciebi wilobriv instrumentebSi 54 - - - 54

investiciebi sasesxo instrumentebSi 16,823 - - - 16,823

sxva finansuri aqtivebi 296 334 - - 630




(aTasobiT larSi)

84

lari

aSS dolari 1 aSS dolari = 2.5922 lari


lari sxva

valuta


sul finansuri aqtivebi 88,227 320,728 1,752 151 410,858 finansuri valdebulebebi

gadasaxdelebi finansuri institutebis

mimarT - 263,034 0 - 263,034

klientebis depozitebi 26,599 33,342 1,657 85 61,683

subordinirebuli sesxebi - 26,013 - - 26,013

sxva finansuri valdebulebebi 472 195 63 - 730 sul finansuri valdebulebebi 27,071 322,584 1,720 85 351,460 Ria sabalanso pozicia

61,156

(1,856)

32

66

mgrZnobiaroba savaluto riskis mimarT. Semdegi cxrili detalurad warmoadgens bankis mgrZnobiarobas aSS dolaris larTan kursis 25%-ian zrdasa da SemcirebasTan mimarTebaSi. 25% aris mgrZnobiarobis ganakveTi, romelic gamoiyeneba umaRlesi rangis xelmZRvanelobisaTvis ucxouri valutis riskze angariSis wardgenisas da warmoadgens xelmZRvanelobis mier ucxouri valutis gacvliTi kursis cvlilebis Sefasebas. mgrZnobiarobis analizi moicavs mxolod arsebul ucxour valutaSi denominirebuli fuladi erTeulebis mimdinare nawils da akoreqtirebs maTs gacvliT kurss periodis bolos ucxouri valutis ganakveTis 25%-iani cvlilebiT. gavlena wminda mogebasa da kapitalze aqtivebis Rirebulebaze dayrdnobiT 2018 da 2017 wlis 31 dekembris mdgomareobiT Seadgens:


GEL/USD GEL/USD GEL/USD GEL/USD

25% (25%) 25% (25%)

gavlena mogeba-zaralze 182 (182) (464) 464

gavlena kapitalze 154 (154) (395) 395


GEL/EUR GEL/EUR GEL/EUR GEL/EUR

25% (25%) 10% (10%)

gavlena mogeba-zaralze 6 (6) 8 (8)

gavlena kapitalze 5 (5) 6 (6)

mgrZnobiarobis analizis SezRudvebi. zemoT mocemuli cxrili gviCvenebs ZiriTad daSvebebSi momxdari cvlilebebis Sedegebs, xolo sxva daSvebebi rCeba ucvleli. realobaSi arsebobs korelacia daSvebebsa da sxva faqtorebs Soris. aseve, unda gaviTvaliswinoT, rom mgrZnobiaroba ar aris wrfivi da ufro didi an patara gavlena ar unda iqnas interpolirebuli an eqstrapolirebuli am Sedegebidan gamomdinare. mgrnobiarobis analizi ar iTvaliswinebs im faqts, rom bankis aqtivebi da valdebulebebi sakmaod aqtiurad imarTeba. amasTan, bankis finansuri pozicia SeiZleba icvlebodes im droisaTvis, rodesac faqtiuri sabazro moZraobebi iCens Tavs. magaliTad, bankis finansuri riskis marTvis strategia miznad isaxavs sabazro ryevebisadmi damokidebulebis marTvas. sxvadasxva donis mimarT sainvesticio bazris moZraobis paralelurad, mmarTvelobiTi zomebi SeiZleba mocavdes investiciebis gayidvas, sainvesticio portfelis gadanawilebis cvlilebas da sxva dacviTi RonisZiebebis ganxorcielebas. amis Sedegad, daSvebebSi cvlilebebs SeiZleba ar hqondes zegavlena valdebulebebze, maSin, rodesac aqtivebi finansuri mdgomareobis angariSSi sabazro RirebulebiT aRiricxeba. aseT viTarebaSi aqtivebisa da valdebulebebis gazomvis gansxvavebulma meTodebma SeiZleba migviyvanos aqcionerebis kapitalis cvalebadobasTan.




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sxva SezRudvebi mgrZnobiarobis analizSi moicavs hipoTetiuri sabazro moZraobebis gamoyenebas potenciuri riskis demonstrirebisaTvis, romelic warmoadgens bankis Sexedulebas axlo momavalSi mosalodnel sabazro cvlilebebze, romelTa darwmunebiT gaTvaliswineba SeuZlebelia da mosazrebas, rom yvela saprocento ganakveTi erTmaneTis msgavsad imoqmedebs. safaso riski safaso riski aris sabazro fasebis cvalebadobis Sedegad finansuri instrumentis Rirebulebis meryeobis riski, miuxedavad imisa, aRniSnuli cvalebadoba gamowveulia konkretuli fasiani qaRaldisTvis, an misi gamomSvebisTvis specifiuri faqtorebiT, Tu bazarze arsebul yvela fasiani qaRaldze moqmedi faqtorebiT. bankze gavlenas axdens misi produqtebis safaso riski, romelic eqvemdebareba ZiriTad da specifiur sabazro ryevebs. banki safaso risks potenciuri danakargebis perioduli SefasebiT marTavs. aRniSnuli danakargebi SesaZlebelia gamoiwvios sabazro pirobebis gauaresebam da danakargebis SesaCerebeli Sesabamisi limitebisa da marJebis, aseve, uzrunvelyofis moTxovnebis dadgenam da SenarCunebam. gaunaRdebel sasesxo valdebulebebTan mimarTebaSi banki potenciurad eqvemdebareba amgvari valdebulebebis mTliani odenobis danakargs. Tumca, danakargis savaraudo odenoba naklebia, vinaidan pirobiTi valdebulebebis umetesoba damokidebulia sakredito xelSekrulebebis garkveul pirobebze. saoperacio riski saoperacio riski warmoadgens iseTi zaralis risks, romelic warmoiSoba sistemis moSlis, adamianuri Secdomis, TaRliTobis da gare movlenebis Sedegad. Tu kontroli ar muSaobs, saoperacio riskma SeiZleba avnos kompaniis reputacias, gamoiwvios samarTlebrivi sirTuleebi da finansuri zarali. banki ver Seamcirebs yvela saoperacio risks, magram igi cdilobs, marTos aRniSnuli riskebi da akontrolos garemo potenciuri riskebis monitoringisa da maTze adekvaturi reagirebis saSualebiT. marTvis meqanizmebi moicavs movaleobebis gadanawilebas, wvdomis, avtorizaciisa da Sedarebis efeqtian procedurebs, personalis ganaTlebasa da procesebis Sefasebas.




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31. tranzaqciebi dakavSirebul mxareebTan

tranzaqciebi banksa da mis Svilobil struqturebs Soris, romlebic, amavdroulad, arian bankTan dakavSirebuli mxareebi, eqvemdebareba eliminacias da isini winamdebare SeniSvnaSi ganmartebuli ar aris. qvemoT mocemulia informacia sxva dakavSirebul mxareebTan ganxorcielebuli tranzaqciebis Sesaxeb.

direqtorebisa da umaRlesi rangis xelmZRvanelobis anazRaureba moicavs: 2018 2017

dakavSire-buli mxareebis

tranzaqciebi

kategoria finansuri

angariSgebis mixedviT


tranzaqciebi

kategoria finansuri


umaRlesi rangis xelmZRvanelobis anazRaureba:

- TanamSromelTa moklevadiani sargebeli

1,255 7,907 1,191 7,503

sul 1,255 7,907 1,191 7,503

31 dekemberi, 2018 31 dekemberi, 2017

dakavSire- buli

mxareebis naSTebi

mTliani kategoria finansuri angariSgebis

mixedviT

dakavSire- buli

mxareebis naSTebi

mTliani kategoria finansuri angariSgebis

mixedviT

fuli da fulis eqvivalentebi 1,629 24,876 1,185 20,335 - damfuZnebeli

1,615 1,127 - sxva dakavSirebuli mxareebi

14 58 klientebze gacemuli sesxebi

1,177 401,091 922 333,162 - bankis umaRlesi rangis xelmZRvaneloba 825 749

- sxva dakavSirebuli mxareebi 352 174

klientebze gacemuli sesxebis mosalodneli sakredito danakargebis/gaufasurebis rezervi

10 7,323 6 6,746 - bankis umaRlesi rangis xelmZRvaneloba 6 5


gadasaxdelebi finansuri institutebis mimarT 271,603 274,260 263,034 263,034

- damfuZnebeli 271,603 263,034


- bankis umaRlesi rangis xelmZRvaneloba

204 305 - sxva dakavSirebuli mxareebi

2,909 2,387 subordinirebuli sesxebi

26,860 26,860 26,013 26,013 - damfuZnebeli

26,860 26,013




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2018 da 2017 wlebis 31 dekembriT dasrulebuli wlisaTvis mogeba-zaralisa da sxva sruli Semosavlis angariSi moicavs Semdeg Tanxebs, romlebic dakavSirebul mxareebTan operaciebis Sedegad warmoiSva: 2018 2017


tranzaqciebi

kategoria finansuri



tranzaqciebi

kategoria finansuri


saprocento Semosavali 94 36,249 67 - 32,227

- umaRlesi rangis xelmZRvaneloba (damfuZneblis an bankis) 77 61


saprocento xarji 9,536 12,077 6,144 8,344

- damfuZnebeli 9,454 6,065 - bankis umaRlesi rangis xelmZRvaneloba 5 5


sakomisio xarjebi 129 861 48 2,510 - damfuZnebeli 129 48

wminda mogeba ucxouri valutis operaciebze 29 1,103 5 1,105

- damfuZnebeli 29 5

saoperacio xarjebi 1,261 12,703 1,197 11,916 - umaRlesi rangis xelmZRvaneloba 1,261 1,197

32. Semdgomi movlenebi

wlis bolos Semdeg ar momxdara raime iseTi movlena, rac moiTxovda ganmartebas finansur angariSgebaSi an naCvenebi ricxvebis koreqtirebas.

saaqcio sazogadoeba xalik banki saqartvelo - halyk...

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