Sps sadazRvevo kompania alfa - ავერსიold.aversi.ge/uploads/downloads/Audit Report ALFA...

Sps sadazRvevo kompania alfa

finansuri angariSgeba

2009 wlis 31 dekembris mdgomareobiT

da

damoukidebeli auditorebis daskvna

Sinaarsi

menejmentis pasuxismgeblobis gansazRvra ............................................................................. 4

damoukidebeli auditorebis daskvna ............................................................................................. 5

sabalanso uwyisi ................................................................................................................................................. 7

sruli Semosavlebis angariSgeba ...................................................................................................... 8

fuladi saxsrebis moZraobis uwyisi ............................................................................................ 9

kapitalSi cvlilebebis uwyisi ......................................................................................................... 10

SeniSvna 1 zogadi informacia ..................................................................................................... 11

SeniSvna 2 mniSvnelovani saaRricxvo politika ..................................................... 11

2.1 wardgenis safuZvlebi .......................................................................................................................... 11

2.2 saoperacio da saangariSgebo valuta ............................................................................................ 11

2.3 saaRricxvo Sefasebebi da daSvebebi ............................................................................................... 11

2.4 ucxour valutaSi ganxorcielebuli tranzaqciebi da balansebi ................................... 11

2.5 sadazRvevo kontraqtebi ...................................................................................................................... 12

2.6 gadazRveva .................................................................................................................................................. 12

2.7 finansuri aqtivebi .................................................................................................................................. 12

2.8 finansuri valdebulebebi .................................................................................................................... 13

2.9 misaRebi sadazRvevo premia ................................................................................................................. 13

2.10 ZiriTadi saSualebebi ........................................................................................................................... 13

2.11 aramaterialuri aqtivebi ..................................................................................................................... 14

2.12 gadavadebuli akviziciuri xarjebi ............................................................................................ 14

2.13 gaufasureba ............................................................................................................................................... 14

2.14 savaWro da sxva valdebulebebi .................................................................................................. 14

2.15 sadazRvevo rezervebi ....................................................................................................................... 15

2.16 mogebis gadasaxadi .................................................................................................................................. 15

2.17 Semosavlebis aRiareba ........................................................................................................................... 16

2.18 sainvesticio Semosavlebi ............................................................................................................... 16

2.19 TanamSromlebis sargebeli ............................................................................................................. 16

SeniSvna 3 kritikuli saaRricxvo Sefasebebi ........................................................ 16

3.1 valdebulebebi sadazRvevo kontraqtebis mixedviT, garda sicocxlis dazRvevisa 16

3.2 saeWvo valebis rezervi ....................................................................................................................... 16

SeniSvna 4 . fuli da fulis eqvivalentebi .................................................................. 17

SeniSvna 5 depozitebi ........................................................................................................................... 17

SeniSvna 6. ZiriTadi saSualebebi ............................................................................................ 17

SeniSvna 7. aramaterialuri aqtivebi .................................................................................. 18

SeniSvna 8 gamoumuSavebeli premiis rezervi ............................................................. 18

SeniSvna 9 arasadazRvevo moklevadiani valdebulebebi .............................. 18

SeniSvna 10 gadavadebuli mogebis gadasaxadi ............................................................ 18

SeniSvna 11. kapitali ................................................................................................................................. 19

SeniSvna 12 Semosavali sadazRvevo premiebidan ....................................................... 19

SeniSvna 13 gadaxdili zaralebi ................................................................................................ 20

SeniSvna 14 saerTo da administraciuli xarjebi ................................................. 20

SeniSvna 15. mniSvnelovani ganusazRvrelobebi, valdebulebebi, da

saoperacio riskebi ..................................................................................................................................... 20

15.1 sagadasaxado garemo ............................................................................................................................... 20

15.2 sasamarTlo saqmeebis warmoeba ......................................................................................................... 20

15.3 kompaniis saoperacio garemo.............................................................................................................. 20

15.4 finansuri riskebi ................................................................................................................................... 21

15.5 sadazRvevo kontraqtebidan warmoSobili riskebis marTva ................................................ 23

SeniSvna 16. direqtorTa anazRaureba ................................................................................... 23

SeniSvna 17 sawarmos uwyvetobis ganxilva..................................................................... 24

SeniSvna 18. dakavSirebuli mxareebi ........................................................................................ 24

SeniSvna 19. balansis TariRis Semdgomi movlenebi ................................................ 24

menejmentis pasuxismgeblobis gansazRvra

TandarTul finansur angariSgebaze, romelic warmodgenilia 7-dan 24-e gverdis CaTvliT,

pasuxismgebelia sadazRvevo kompania “alfas" xelZRvaneloba.

es pasuxismgebloba moicavs:

finansuri angariSgebis momzadebas finansuri angariSgebis saerTaSoriso standartebis

Sesabamisad;

finansuri aRricxvis Sesaferisi politikebis SerCevas da maT gamoyenebas;

dasabuTebuli da windaxeduli saaRricxvo Sefasebebis gakeTebas;

finansuri angariSgebis momzadebas sawarmos uwyveti funqcionirebis daSvebis safuZvelze,

Tuki realuri mdgomareoba Seusabamos ar xdis am daSvebas;

menejmenti agreTve pasuxismgebelia:

Seqmnas, danergos da SeinarCunos Sida kontrolis efeqturi sistema;

awarmoos adgilobrivi kanonmdeblobis Sesabamisi saaRricxvo Canawerebi;

miiRos misTvis gonivrulobis farglebSi xelmisawvdomi yvela zoma, rom daicvas kompaniis

aqtivebi;

Tavidan aicilos da aRmofxvras TaRliToba da sxva Seusabamobebi da darRvevebi.

2009 wlis 31 dekembers dasrulebuli wlebis finansuri angariSgeba damtkicebulia kompaniis

xelmZRvanelobis mier da xelmowerilia:

____________ eduard cxovrebaZe

generaluri direqtori


____________ nato saxvaZe

finansuri menejeri


TariRi:

Address: 6, Marjanishvili str., 0102, Tbilisi, Georgia

Tel: +995 32 24 30 30 | 24 30 31

Fax: +995 32 93 57 94 | E-Mail: [email protected] | URL: wwwpkfgeorgia.com

PKF Georgia is a member of PKF International Limited, an association of legally independent member firms which does not accept any responsibility or liability for the actions or

inactions on the part of any individual member firm or firms. Individual member firms do not accept responsibility or liability for actions or inactions on the part of any other

individual member firm or firms

PKF Georgia Ltd

Audit, Tax & Business Advisory Services

damoukidebeli auditorebis daskvna Sps sadazRvevo kompania „alfas“ damfuZneblebs

finansuri angariSgebis identifikacia

1. Cven CavatareT Sps sadazRvevo kompania „alfas“ (SemdgomSi kompania) TandarTuli

finansuri angariSgebis auditi, romelic moicavs balanss 2009 wlis 31 dekembris

mdgomareobiT, agreTve mTliani Semosavlebis angariSgebas, kapitalSi cvlilebebisa da

fuladi saxsrebis moZraobis uwyisebs aRniSnuli TariRiT dasrulebuli wlisTvis,

agreTve mniSvnelovan saaRricxvo politikebsa da axsna-ganmartebiT SeniSvnebs.

menejmentis pasuxismgebloba finansur angariSgebaze:

2. warmodgenili finansuri angariSgebis finansuri angariSgebis saerTaSoriso standartebis

(fass) Sesabamisad momzadebasa da utyuarad da samarTlianad wardgenaze pasuxismgebelia

kompaniis menejmenti. es pasuxismgebloba moicavs: Sida kontrolis iseTi sistemis

SemuSavebas, danergvas da SenarCunebas, romelic uzrunvelyofs iseTi finansuri

angariSgebis momzadebas da wardgenas, romelic ar Seicavs SecdomebiT Tu TaRliTobiT

gamowveul arsebiT uzustobebs; Sesabamisi saaRricxvo politikebis SerCevas, maT

mizanmimarTulad gamoyenebas da situaciisaTvis Sesabamisi saaRricxvo Sefasebebis

gakeTebas.

auditoris pasuxismgebloba

3. Cveni pasuxismgeblobaa Cvens mier Catarebuli auditis safuZvelze gamovTqvaT mosazreba

warmodgenili finansuri angariSgebis Sesaxeb. garda me-4 abzacSi aRniSnuli sakiTxebisa,

auditi CavatareT auditis saerTaSoriso standartebis Sesabamisad. aRniSnuli

standartebi Cvengan moiTxovs eTikur moTxovnebTan Sesabamisobas da auditis imgvarad

dagegmvasa da Catarebas, rom miviRoT dasabuTebuli garantia imisa, Seicavs Tu ara

warmodgenili finansuri angariSgeba arsebiT uzustobebs. auditi moicavs procedurebs

auditoruli mtkicebulebebis mosapoveblad finansur angariSgebaSi asaxul Tanxebsa da

axsna-ganmartebiT SeniSvnebze. konkretuli procedurebi damokidebulia auditoris

gansjaze, rac moicavs finansur angariSgebaSi TaRliTobiTa Tu SecdomebiT gamowveuli

arsebiTi uzustobebis arsebobis riskis Sefasebas. riskis aseTi Sefasebisas, auditori

ganixilavs im Sida kontrolis meqanizmebs, romelic mniSvnelovani da Sesaferisia

kompaniis mier finansuri angariSgebis momzadebisa da wardgenisaTvis, raTa dagegmos

arsebuli pirobebisaTvis Sesaferisi auditoruli procedurebi, magram ara im mizniT,

rom gamoxatos sakuTari mosazreba kompaniis Sida kontrolis efeqturobis Sesaxeb.

auditi agreTve moicavs gamoyenebuli saaRricxvo politikis Sesaferisobis Sefasebasa da

menejmentis mier gakeTebuli saaRricxvo Sefasebebis dasabuTebulobis, aseve mTlianobaSi

finansuri angariSgebis wardgenis Sefasebas. gvjera, rom Cvens mier mopovebuli

auditoruli mtkicebulebebi sakmarisi da Sesaferisi safuZvelia Cveni auditisaTvis.

(gagrZeleba Semdeg gverdze)

damoukidebeli auditorebis daskvna (gagrZeleba)

daskvnis modificireba

4. kompaniis Canawerebis xasiaTis gamo Cveni ver SevZeliT mogvepovebina sakmarisi da

Sesaferisi auditoruli mtkicebulebebi imis Sesaxeb Seicavs Tu ara kompaniis

gacxadebuli, magram dauregulirebeli zaralebis rezervis Tanxa arsebiT uzustobebs.

mosazreba

5. Cveni azriT, garda im koreqtirebebis efeqtisa, rac SesaZloa aucilebeli gamxdariyo,

rom davrwmunebuliyaviT me-4 abzacSi asaxul sakiTxSi, kompaniis finansuri angariSgeba

yvela arsebiTi sakiTxis gaTvaliswinebiT utyuarad da samarTlianad asaxavs kompaniis

finansur mdgomareobas 2009 wlis 31 dekembrisaTvis, misi saqmianobis Sedegebsa da

fuladi saxsrebis moZraobas wlisaTvis romelic dasrulda aRniSnuli TariRiT da

Seesabameba finansuri angariSgebis saerTaSoriso standartebs.

gansakuTrebuli abzaci

6. gvinda finansuri angariSgebis mkiTxvelis yuradReba gavamaxviloT im faqtze, rom,

rogorc es finansuri angariSgebis SeniSvna # 18-Si Cans, kompaniis Semosavlebisa da

debitoruli angariSebis mniSvnelovani wili warmoqmnilia kompaniis dakavSirebul

mxareebTan ganxorcielebuli operaciebidan.

TariRi:

Sps sadazRvevo kompania “alfa”

sabalanso uwyisi

2009 wlis 31 dekembrs dasrulebuli wlisTvis

Tanxebi mocemulia larSi Tu sxvagvarad araa miniSnebuli

eduard cxovrebaZe

nato saxvaZe


finansuri menejeri


TariRi:

11 - 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils

7

SeniSvna

31 dekemberi,

2009 weli

31 dekemberi,

2008 weli

.

aqtivebi

.

fuli salaroSi da bankis mimdinare angariSebze 4 55,236 -

depozitebi 5 1,862,979 -

misaRebi sadazRvevo premiebi

944,123 -

moTxovnebi damfuZneblebis mimarT da gadaxdili

avansebi

77,566 -

ZiriTadi saSualebebi, wminda 6 502,977 -

aramaterialuri aqtivebi, wminda 7 9,358 -

gadavadebuli akviziciuri xarjebi

96,834 -

.

sul aqtivebi

3,549,074 -

. valdebulebebi da kapitali

.

sadazRvevo valdebulebebi da

rezervebi

gamoumuSavebeli premiis rezervi 8 973,703 -

gacxadebuli, magram dauregulirebeli zaralebis

rezervi

81,435 -

momxdari, magram ganucxadebeli zaralebis rezervi

78,510 -

.

sul sadazRvevo valdebulebebi

1,133,648 -

.

sxva valdebulebebi

gadasxdeli xelfasebi da sxva valdebulebebi 9 21,271 -

gadavadebuli sagadasaxado valdebuleba 10 5,827

gadasaxdeli mogebis gadasaxadi

31,073

.

sul sxva valdebulebebi

58,171 -

.

sul valdebulebebi da sadazRvevo

rezervebi

1,191,819 -

.

kapitali

.

sawesdebo kapitali 11 2,187,000 -

dagrovili mogeba

170,255 -

sul kapitali

2,357,255 -

.

sul valdebulebebi da kapitali

3,549,074 -


sruli Semosavlebis angariSgeba

2009 wlis 31 dekembers dasrulebuli wlisTvis


eduard cxovrebaZe

nato saxvaZe


finansuri menejeri


TariRi:

11 - 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils

8

SeniSvna 2009 weli 2008 weli

.

moziduli sadazRvevo premia 12 1,570,194 -

gamoumuSavebeli premiis rezervis cvlileba

(973,703) -

gamomuSavebuli premia

596,491 -

.

anazRaurebuli zaralebi 13 (193,724) -

zaralebis rezervis cvlileba

(159,945) -

sul sadazRvevo zaralebi

(353,669) -

.

akviziciuri xarjebi, grosi

(96,834) -

cvlileba gadavadebul akviziciur xarjSi

96,834 -

sul akviziciuri xarjebi

- -

.

mogeba sadazRvevo operaciebidan

242,822 -

.

sainvesticio Semosavlebi

100,474 -

sul sxva Semosavlebi

100,474 -

.

Sromis anazRaureba da premiebi

(111,846) -

cveTa da amortizacia

(1,382) -

sxva saerTo da administraciuli xarjebi 14 (22,913) -

sul administraciuli da sxva xarjebi

(136,140) -

.

mogeba gadasaxadebamde

207,156 -

.

mogebis gadasaxadi 10 (36,900) -

.

wminda mogeba

170,255 -

.

periodis sxva sruli Semosavlebi

- -

.

periodis sruli Semosavali

170,255 -


fuladi saxsrebis moZraobis uwyisi



9

2009 weli 2008 weli

fuladi saxsrebis moZraoba saoperacio saqmianobidan

miRebuli sadazRvevo premia 626,116 -

gadaxdili zaralebi (193,724) -

gadaxdili akviziciuri xarjebi (93,448) -

gadaxdili xelfasebi da sxva ganacemebi (83,746) -

momwodeblebze gadaxdili avansebi (5,539)

produqciis momwodeblebze da momsaxurebis gamwevTaTvis

gadaxdili fuli (18,779) -

gadaxdili gadasaxadebi (47,696) -

miRebuli procenti 100,474 -

gadaxdili sxva saoperacio xarjebi (850) -

wminda fuladi saxsrebi saoperacio saqmianobidan mogebis

gadasaxadis gadaxdamde 282,808 -

gadaxdili mogebis gadasaxadi - -

wminda fuladi saxsrebi saoperacio saqmianobidan 282,808 -

fuladi saxsrebis moZraoba sainvesticio saqmianobidan

sawesdebo kapitalis Sevseba 2,127,000 -

ZiriTadi saSualebebis SeZena (504,361) -

aramaterialuri aqtivebis SeZena (9,416) -

wminda fuladi saxsrebi sainvesticio saqmianobidan 1,613,222 -

wminda cvlileba fulad saxsrebSi da maT ekvivalentebSi 1,896,029 -

fuladi saxsrebi da maT ekvivalentebi periodis dasawyisSi - -

kursTaSori sxvaobidan mogeba/(zarali) fulsa da fulad

ekvivalentebze 22,186 -

fuladi saxsrebi da maT ekvivalentebi periodis bolos 1,918,215 -


kapitalSi cvlilebebis uwyisi



10

sawesdebo

kapitali

dagrovili

mogeba/

(zarali)

sul

mflobelTa

kapitali

.

naSTi 2008 wlis 31 dekembrisaTvis 2,187,000 - 2,187,000

.

periodis Sedegi - 170,255 170,255

.

naSTi 2009 wlis 31 dekembrisaTvis 2,187,000 170,255 2,357,255


finansuri uwyisebis axsna-ganmartebiTi SeniSvnebi



11 - 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 11

SeniSvna 1. zogadi informacia

SezRuduli pasuxismgeblobis sazogadoeba sadazRvevo kompania „alfa“ daarsda 2009 wels TbilisSi.

kompaniis 100%-iani wilis mflobelia Sps „aversi farma“. kompaniis iuridiuli da faqtiuri

misamarTi aris Tbilisi, bagrationis q. #6 a. kopaniaSi 2009 wlis bolosTvis muSaobda 36 adamiani.

kompaniam saqmianoba daiwyo 2009 wlis agvistodan, amitom finansur angariSgebaSi Sesadarisi

monacemebi yvelgan nulis tolia.

SeniSvna 2. mniSvnelovani saaRricxvo politika

2.1. wardgenis safuZvlebi

TandarTuli finansuri angariSgeba, momzadebulia finansuri angariSgebis saerTaSoriso standartebisa

(fass) da finansuri angariSgebis saerTaSoriso standartebis sabWos interpretaciebis Sesabamisad.

kompania sabuRaltro Canawerebs awarmoebs saqarTvelos sabuRaltro da sagadasaxado kanonmdeblobis

Sesabamisad finansuri angariSgeba momzadebulia amgvari Canawerebidan da Sesworebulia

saWiroebisamebr finansuri angariSgebis saerTaSoriso standartebTan Sesabamisobis miRwevisaTvis.

kompaniis finansuri wlis dasasruli aris 31 dekemberi.

2.2. saoperacio da saangariSgebo valuta

finansur angariSgebaSi moyvanili Tanxebi mocemulia qarTul larebSi, romelic kompaniis saoperacio

da saangariSgebo valutas warmoadgens.

2.3. saaRricxvo Sefasebebi da daSvebebi

fass-ebis Sesabamisi finansuri angariSgebis momzadeba kompaniis menejmentisagan moiTxovs saaRricxvo

Sefasebebisa da daSvebebis gakeTebas, rac gavlenas axdens finansur angariSgebaSi wardgenil aqtivebsa

da valdebulebebze da damatebiT SeniSvnebSi gaxsnili pirobiTi aqtivebisa da valdebulebebis

Tanxebze, agreTve periodis Semosavlebisa da xarjebis Tanxebze.

sferoebi, sadac yvelaze metad moiTxoveba saaRricxvo Sefasebebis gamoyeneba, moicavs ZiriTadi

saSualebebis sasargeblo momsaxurebis vadebis gansazRvras, saeWvo valebis rezervebis Sefasebas da

gadavadebuli sagadasaxado aqtivebis an valdebulebis Sefasebas. gamoyenebuli Sefasebebi efuZneba

menejmentis codnas da Sexedulebebs mimdinare mdgomareobaze da movlenebze, Tumca faqtiuri Sedegebi

SesaZloa gansxvavdebodes menejmentis Sefasebebisagan.

2.4. ucxour valutaSi ganxorcielebuli tranzaqciebi da balansebi

ucxour valutaSi ganxorcielebuli operaciebi gadayvanilia adgilobriv valutaSi tranzqciebis

momentisaTvis arsebuli kursiT. msgavs tranzqciebze gacvliTi kursebis sxvaobis Sedegad miRebuli

mogeba da zarali da wlis bolos ucxour valutaSi denominirebuli monetaruli aqtivebis da

valdebulebebis gadafasebis Sedegad miRebuli mogeba/zarali aisaxeba mogeba-zaralis angariSgebaSi.

saangariSgebo periodis bolosaTvis ZiriTadi valutebis kursebi saangariSgebo valutasTan iyo

Semdegi:

1 aSS dolari = 1.6858 lari

1 evro = 2.4195 lari



2009 wlebis 31 dekembers dasrulebuli wlisTvis


11 – 24 gverdebze mocemuli SeniSvnebi warmoadgens finansuri angariSgebis ganuyofel nawils 12

SeniSvna 2. mniSvnelovani saaRricxvo politika (gagrZeleba)

2.5. sadazRvevo kontraqtebi

sadazRvevo kontraqtebi aris iseTi kontraqtebi, romelTa mixedviT kompania (mzRveveli) iRebs

mniSvnelovan sadazRvevo risks sxva mxarisagan (dazRveulisagan) imiT, rom Tanxmdeba misces

anazRaureba dazRveuls, Tuki moxdeba garkveuli movlena (sadazRvevo SemTxveva), romlis winaswar

ganWvreta SeuZlebelia da romelic uaryofiTad imoqmedebs polisis mflobelze.

rodesac kontraqti klasificirdeba sadazRvevo kontraqtad, igi aseTi klasifikaciiT rCeba misi

vadis amowurvamde, im SemTxvevaSic ki, Tuki am periodSi sadazRvevo riski mniSvnelovnad mcirdeba.

2.6. gadazRveva

saangariSgebo periodis ganmavlobaSi kompanias ar qonia urTierToba gadamzRvev kompaniebTan.

2.7. finansuri aqtivebi

kompania finansuri aqtivebis klasificirebas Semdegi kategoriebis saxiT axdens: (1) finansuri aqtivi,

romlis realuri Rirebulebis koreqtireba xdeba mogebis an zaralis angariSze; (2) sesxebi da

misaRebi Tanxebi; (3) vadiani investiciebi. klasifikacia damokidebulia finansuri aqtivebis SeZenis

miznebze menejmenti gansazRvravs finansuri aqtivebis klasifikacias maTi pirveladi aRiarebis

momentSi.

finansuri aqtivebi, romlis realuri Rirebulebis koreqtireba xdeba mogebis an zaralis angariSze finansuri aqtivebi, romlis realuri Rirebulebis koreqtireba xdeba mogebis an zaralis angariSze

aris finansuri aqtivebi, romlebic gankuTvnilia savaWrod. finansuri aqtivi klasificirdeba am

kategoriaSi, Tu misi SeZena moxda mokle vadebSi misi Semdgomi realizaciis mizniT. am kategoriis

aqtivebi klasificirebulia, rogorc mimdinare aqtivebi.

sesxebi da misaRebi saxsrebi sesxebi da misaRebi saxsrebi (debitoruli davalianebebi) warmoadgens

arawarmoebul finansur aqtivebs, fiqsirebuli an gansazRvradi gadaxdebiT, romlebic ar aris

kotirebuli aqtiur bazarze isini ganixileba, rogorc mimdinare aqtivebi, garda im SemTxvevisa, roca

Tanxis miRebis vada aRemateba 12 Tves balansis Sedgenis TariRidan amgvari aqtivebi klasificirdeba,

rogorc grZelvadiani aqtivebi sesxebi da debitoruli davalianebebi klasificirdeba, rogorc

savaWro da sxva saxis moTxovnebi balansSi.

vadiani investiciebi vadiani investiciebi moicavs arawarmoebul finansur aqtivebs, fiqsirebuli an

gansazRvruli sagadaxdo vadiT, romlebzec kompanias gaaCnia saSualebac da survilic, rom

SeinarCunos investiciebi daTqmul vadamde menejmenti axorcielebs Sefasebas, Tu ramdenad

SesaZlebelia aqtivis am kategoriaSi klasificireba, kerZod ki ramdenad arsebobs aqtivis saTanado

vadiT SenarCunebis SesaZlebloba Tu kompania ver moaxerxebs amgvari investiciebis Senaxvas saTanado

vadiT garda specifiuri (gamonaklisi) situaciebisa, magaliTad, rogoricaa mcire nawilis

realizacia, romelic TiTqmis miuaxlovda vadas, gaCndeba aucilebloba maTi reklasificirebis,

rogorc gasayidad xelmisawvdomi aqtivebisa aqedan gamomdinare, unda moxdes investiciebis Sefaseba

realur fasebad da ara amortizirebul Rirebulebad vadiani investiciebi ganixileba

amortizirebuli RirebulebiT efeqturi procentis meTodis gamoyenebiT, gaufasurebis zaralis

gamoklebiT







2.8. finansuri valdebulebebi

kompania axdens sakuTari finansuri valdebulebebis klasificirebas ori kategoriidan romelimeSi,

Sesabamisi aqtivis mixedviT. kompaniis saaRricxvo politika yoveli kategoriisaTvis Semdegnairia:

finansuri valdebulebebi, romlis realuri Rirebulebis koreqtireba xdeba mogebis an zaralis angariSze: am kategoriis valdebulebebi balansSi asaxulia realuri RirebulebiT, xolo maTi

realuri Rirebulebis cvlilebebi aisaxeba mogeba-zaralis angariSgebaSi

sxva finansuri valdebulebebi: sxva finansuri valdebulebebi moicavs Semdegs: savaWro valdebulebebi

da sxva moklevadiani finansuri valdebulebebi, romlebic aRiarebulia amortizirebuli RirebulebiT

sabanko sesxi Tavdapirvelad aRiardeba Rirebulebas gamoklebuli am finansuri instrumentis

gacemasTan dakavSirebuli tranzaqciebis xarji. aseTi sasesxo ganakveTis Semcveli valdebulebebi

SemdgomSi izomeba amortizirebuli RirebulebiT efeqturi ganakveTis meTodis gamoyenebiT, romelic

uzrunvelyofs, rom nebismieri gaweuli saprocento xarji sesxis dafarvis periodis ganmavlobaSi

warmoadgens mudmiv ganakveTs balansSi asaxuli valdebulebis Tanxidan. saprocento xarjebi am

konteqstiT moicavs pirvelad tranzaqciis xarjs da savaldebulo premias sesxis dafarvisas, iseve

rogorc nebismier ganakveTs an kupons sesxis saboloo dafarvamde

2.9. misaRebi sadazRvevo premia

misaRebi sadazRvevo premiis aRiareba xdeba mTliani TanxiT polisis gamoweris momentSi. kompania

qmnis saeWvo valebis rezervs misaRebi sadazRvevo premiis im TanxebisaTvis romelTa amoReba balansis

Sedgenis TariRisaTvis saeWvo Cans. iseTi misaRebi sadazRvevo premiis Tanxebi ki, romelTa amoReba

SeuZlebelad aris miCneuli, Camoiwereba uimedo valebSi. uimedod aRiarebuli valis Semdgom

periodSi dabrunebis SemTxvevaSi Sesabamisi Tanxa aRiardeba mogeba-zaralSi, rogorc uimedo valebis

aRdgenidan miRebuli Semosavali.

2.10. ZiriTadi saSualebebi

ZiriTadi saSualebebi mocemulia istoriuli RirebulebiT minus cveTa. istoriuli Rirebuleba

moicavs aqtivis SeZenasTan pirdapir dakavSirebul danaxarjebs.

Semdgomi danaxarjebi emateba aqtivis sabalanso Rirebulebas an aRiardeba calke aqtivad mxolod im

SemTxvevaSi, Tu mosalodnelia, rom momavalSi am aqtivis meSveobiT kompania miiRebs ekonomikur

sargebels da am aqtivis Rirebulebis sarwmuno (realuri) Sefaseba SesaZlebelia aqtivebis mimdinare

remontis (SekeTebisa) da Senaxvis danaxarjebi aisaxeba mogeba/zaralis angariSgebaSi maTi gawevis

periodebis mixedviT.

ZiriTadi saSualebebis cveTa gamoiTvleba wrfivi meTodiT.

cveTis saprocento ganakveTebi aqtivebis jgufebis mixedviT aris Semdegi:

aqtivebis jgufi

wliuri cveTis

ganakveTi

aveji da inventari 20%

kompiuteruli teqnika 20%

satransporto saSualebebi 20%







2.10 ZiriTadi saSualebebi (gagrZeleba)

rodesac aqtivis sabalanso Rirebuleba metia mis realur Rirebulebaze, is dauyonebliv Camoiwereba

mis realur Rirebulebamde. ZiriTadi saSualebebis gasvlidan miRebuli mogeba an zarali

ganisazRvreba gasvlis Sedegad miRebuli Semosavlis (Tu gaiyida) sabalanso RirebulebasTan

SedarebiT da CairTveba saopercio mogebaSi

kompaniis xelmZRvanelobas sjera rom ZiriTadi saSualebebis sabalanso Rirebuleba miaxloebulia maT

realur RirebulebasTan

2.11. aramaterialuri aqtivebi

Tavdapirveli aRiarebis Semdeg aramaterialuri aqtivebi fasdeba TviTRirebulebas minus

akumulirebuli cveTa da akumulirebuli gaufasurebis zarali. aramaterialur aqtivebis

amortizireba xdeba wrfivi meTodiT da ericxebaT wliuri 20% cveTa.

2.12. gadavadebuli akviziciuri xarjebi

akviziciur xarjebad kompania ganixilavs sadazRvevo agentebisaTvis winaswar gadaxdil sakomisio

xarjebs. SemdgomSi, gadavadebuli akviziciuri xarjebis mogeba-zaralis angariSgebaSi xarjad aRiareba

xdeba im polisebis premiis gamomuSavebis proporciulad, romelTa mozidvisaTvisac iqna gaweuli

akviziciuri xarjebi.

2.13. gaufasureba

aqtivebs, romelTac aqvT ganusazRvreli sasargeblo momsaxurebis vada, ar ericxeba amortizacia da

yovelwliurad xdeba maTi Rirebulebis ganxilva SesaZlo gaufasurebis zaralis dasadgenad. cveTadi

aqtivebis SesaZlo gaufasurebis ganxilva xdeba iseT SemTxvevaSi, Tuki arsebobs raime maCvenebli

imisa, rom aqtivis sabalanso Rirebuleba SesaZloa aRematebodes mis aRdgeniT Rirebulebas.

gaufasurebis zarali aRiardeba im TanxiT, ra TanxiTac aqtivis sabalanso Rirebuleba aRemateba mis

aRdgeniT Rirebulebas.

aRdgeniTi Rirebuleba aris gamoyenebis Rirebulebasa da wminda sarealizacio Rirebulebas Soris

udidesi Tu aqtivis an fuladi nakadebis warmomqmneli erTeulis aRdgeniTi Rirebuleba savaraudod

mis sabalanso Rirebulebaze naklebia, maSin aqtivis an fuladi nakadebis warmomqmneli erTeulis

sabalanso Rirebuleba Camoiwereba aRdgeniT Rirebulebamde gaufasurebis zarali aRiardeba xarjad

dauyovnebliv, garda im SemTxvevisa, Tu aqtivi gadafasebuli RirebulebiT iyo asaxuli, ra

SemTxvevaSic gaufasureba ganixileba, rogorc gadafasebis rezervis Semcireba

rodesac gaufasurebis zarali momavalSi aRdgeba, maSin aqtivis an fuladi nakadebis warmomqmneli

erTeulis sabalanso Rirebuleba gaizrdeba aRdgeniTi Rirebulebis axal savaraudo mniSvnelobamde,

magram ise, rom gazrdili sabalanso Rirebuleba ar aRematebodes im sabalanso Rirebulebas, romelic

aqtivs eqneboda, rom ar yofiliyo wina wlebSi misi Rirebuleba Semcirebuli gaufasurebis Sedegad

gaufasurebis zaralis aRdgena dauyovnebliv aRiardeba mogeba/zaralSi, garda im SemTxvevisa, Tu

aqtivi gadafasebuli RirebulebiT iyo asaxuli, ra SemTxvevaSic gaufasureba ganixileba, rogorc

gadafasebis gazrda

2.14. savaWro da sxva valdebulebebi

savaWro da sxva valdebulebebi asaxulia maTi TviTRirebulebiT.







2.15. sadazRvevo rezervebi

kompanias moqmedi kanonmdeblobiT moeTxoveba sadazRvevo rezervebis Seqmna. kompania fianansur

angariSgebaSi aRiarebs Semdegi saxis sadazRvevo rezervebs: (a) gamoumuSavebeli premiis rezervi, (b)

gacxadebuli, magram dauregulirebeli zaralebis rezervi da (g) momxdari, magram ganucxadebeli

zaralebis rezervi

(a) gamoumuSavelebi premiis rezervi saangariSgebo periodis bolos daiTvleba im sadazRvevo

polisebisaTvis, romelTa mixedviT sadazRvevo periodi scildeba saaangariSgebo periods.

gamoumuSavebeli premiis rezervi daiTvleba polisis saangariSgebo periodSi moxvedrili da

saangariSgebo periods gareT darCenili vadebis proporciulad da wardgenilia balansis

valdebulebebis nawilSi. ucxour valutaSi gamowerili polisebisaTvis gamoumuSavebeli premiis

rezervi iangaiSeba polisis gamoweris dRes arsebuli savaluto kursi mixedviT;

(b) gacxadebuli, magram dauregulirebeli zaralebis rezervi iqmneba im zaralebisaTvis, romelTa

mixedviT dazRveulTa sarCelebi kompaniaSi ukve wardgenilia, Tumca saanagariSgebo periodis

bolosaTvis warmodgenili sarCelebis srul an nawilobriv dakmayofilebaze, an dakmayofilebaze

mTlianad uaris Tqmaze, gadawyvetileba jer ar aris miRebuli. aseve sarCelelebze, romelTa

dakmayofilebaze gadawyvetileba miRebulia, magram ar aris dazustebuli asanazRaurebeli Tanxis

odenoba an kompaniaSi ar aris warmodgenili dazustebuli moTxovna Tanxis anazRaurebaze.

rezervis Tanxa ganisazRvreba miRebuli dauregulirebeli sarCelebis mixedviT;

(g) momxdari, magram ganucxadebeli zaralebis rezervi iqmneba im SesaZlo zaralebisaTvis, romelTa

Sesaxeb dazRveulTa sarCelebi saangariSgebo TariRisaTvis SesaZloa jer ar iyos warmodgenili.

aRniSnuli rezervis Tanxa kompaniis politikis mixedviT ganisazRvreba arsebuli kanonmdeblobis

moTxovnebis Sesabamisad da ganisazRvreba neto moziduli sadazRvevo premiis (mTlian mozidul

premias gamoklebuli gadamzRvevlis wili premia) 5%-is odenobiT.

2.16. mogebis gadasaxadi

saqarTvelos kanonmdeblobis mixedviT mogebis gadasaxadi angariSgebaSi wardgenili wlebisaTvis

Seadgens 15%-s. mogebis gadasaxadis gamoTvla xdeba moqmedi kanonmdeblobis moTxovnebis mixedviT

Sesabamisi periodis finansuri angariSgebis monacemebze dayrdnobiT.

gadavadebuli mogebis gadasaxadi warmodgenil finansur angariSgebaSi mTlianad aris aRiarebuli

sabalanso valdebulebis meTodis gamoyenebiT, aqtivebis sagadasaxado dasabegr bazasa da finansur

angariSgebaSi naCveneb maT sabalanso Rirebulebas Soris yvela droebiT gansxvavebebze gadavadebuli

mogebis gadasaxadis gansazRvra xdeba saqarTvelos sagadasaxado kanonmdeblobis mier balansis

TariRisaTvis dadgenili ganakveTebiT da im ganakveTis gaTvaliswinebiT, romelic ivaraudeba, rom

dadgenili iqneba maSin, rodesac moxdeba gadavadebuli mogebis gadasaxadis Sesabamisi aqtivis

realizeba an valdebulebis dafarva. gadavadebuli mogebis gadasaxadis aRiareba xdeba im farglebSi,

ra farglebSic mosalodnelia, rom kompanias momavalSi eqneba dasabegri mogeba, romlis sapirispirod

SesaZlebeli iqneba droebiTi sxvaobebis gamoyeneba. saqarTvelos kanonmdeblobis mixedviT

sagadasaxado zaralebi gadavaddeba 5 wlis vadiT.







2.17. Semosavlebis aRiareba

Semosavlebi aRiardeba rodesac:

SesaZlebelia Semosavlis Tanxis saimedo Sefaseba;

mosalodnelia, rom kompania ganxorcielebuli operaciis Sedegad miiRebs ekonomikur sargebels;

balansis TariRisTvis SesaZlebelia tranzaqciis dasrulebis xarisxsis saimedo Sefaseba;

operaciis ganxocilebisaTvis gaweuli xarjebisa da misi dasrulebisaTvis momavalSi saWiro

xarjebis sakmarisad saimedod Sefaseba SesaZlebelia.

Semosavlebi sadazRvevo polisebidan mogeba-zaralis angariSgebaSi aRiardeba polisis gamowerisTanave.

2.18. sainvesticio Semosavlebi

sainvesticio Semosavlebi Sedgeba sabanko angariSebze ganTavsebul fulad saxsrebze daricxuli

saprocento sargeblisagan. sainvesticio Semosavlebi aRiardeba procentebis gamomuSavebis momentSi.

2.19. TanamSromlebis sargebeli

Sewyvetis sargebeli: Sewyvetis sargeblis gadaxda xdeba maSin, rodesac xdeba TanamSromlis

ganTavisufleba normalur TariRamde an rodesac daqiravebuli nebayoflobiT midis samsaxuridan am

sargeblis sanacvlod kompania aRiarebs Sewyvetis sargebels maSin, rodesac xdeba arsebuli

TanamSromlis ganTavisufleba formaluri gegmis mixedviT an xdeba SeTavazeba, raTa moxdes

nebayoflobiTi gadawyvetilebis waxaliseba.

SeniSvna 3. kritikuli saaRricxvo Sefasebebi

saaRricxvo Sefasebebebi keTdeba istoriul gamocdilebaze dayrdnobiT da sxva faqtorebis

gaTvaliswinebiT, maT Soris momaval movlenebTan dakavSirebiT menejmentis im molodinebis

gaTvaliswinebiT, romelic dasabuTebuli Cans arsebul pirobebSi

3.1 valdebulebebi sadazRvevo kontraqtebis mixedviT, garda sicocxlis dazRvevisa

sadazRvevo kontraqtebisaTvis, garda sicocxlis dazRvevis kontraqtebisa, kompaniis menejments uwevs

Sefasebebis gakeTeba rac dakavSirebulia miRebuli magram jer dauregulirebeli sarCelebis

mosalodnel RirebulebasTan da agreTve momxdari, magram jer ganucxadebeli zaralebis mosalodnel

RirebulebasTan. aseTi zaralebis saboloo Rirebulebis saimedod dadgenas SesaZloa sakmaod didi

dro dasWirdes, rac dakavSirebulia zaralis odenobaze SesaZlo uTanxmoebebTan dazRveulTan,

Semdgom SesaZlo sasamarTlo davebTan da sxva msgavs sakiTxebTan.

finansur angariSgebaSi momxdari, magram dauregulirebeli da momxdari, magram ganucxadebeli

zaralebis Tanxebis gansazRvra xdeba sakanonmdeblo moTxovnebis Sesabamisad, risTvisac Sesabamisi

rezervebi iqmneba, rogorc es aRwerilia 2.15 SeniSvnaSi.

3.2 saeWvo valebis rezervi

saangariSgebo periodSi ar momxdara saeWvo valebis rezervis Seqmna, radgan, gamomdinare iqidan, rom

TiTqmis yvela debitori dakavSirebuli mxarea, menejmenti miiCnevs, rom yvela debitori sakuTar

valdebulebebs srulad dafaravs.






SeniSvna 4. fuli da fulis eqvivalentebi

31 dekemberi, 2009 weli


. bazis banki 825 -

saqarTvelos banki 27,653 -

Ti bi si banki 26,758 - .

sul fuli da fulis eqvivalentebi 55,236 -

SeniSvna 5. depozitebi

31 dekemberi,

2009 weli 31 dekemberi,

2008 weli .

moklevadiani 1,862,979 -

grZelvadiani - - .

sul depozitebi 1,862,979 -

SeniSvna 6. ZiriTadi saSualebebi

kompiute-

ruli

teqnika

aveji satransporto

saSualeba

daumTavrebeli

mSenebloba

sul

ZiriTadi

saSualebebi

.

istoriuli Rirebuleba

.

naSTi 2008 wlis 31

dekembrisaTvis - - - - -

damatebebi 14,314 2,337 17,226 470,484 504,361

gasvlebi - - - - -

.

naSTi 2009 wlis 31

dekembrisaTvis 14,314 2,337 17,226 470,484 504,361

.

akumulirebuli cveTa

naSTi 2008 wlis 31


periodis cveTa 1,235 148 - - 1,384

gasuli ZiriTadi saSualebebis

akumulirebuli cveTa - - - - -

.

naSTi 2009 wlis 31

dekembrisaTvis 1,235 148 - - 1,384

.

narCeni Rirebuleba

naSTi 2008 wlis 31


naSTi 2009 wlis 31

dekembrisaTvis 13,079 2,189 17,226 470,484 502,978






SeniSvna 7. aramaterialuri aqtivebi

kompiuteruli

programebi patentebi

sul

aramaterialuri

aqtivebi

istoriuli Rirebuleba

.

naSTi 2008 wlis 31 dekembrisaTvis - - -

damatebebi 7,976 1,440 9,416

gasvlebi - - -

.

naSTi 2009 wlis 31 dekembrisaTvis 7,976 1,440 9,416

.

akumulirebuli cveTa


periodis cveTa 56 - 56

gasuli aqtivebis akumulirebuli cveTa - - -

.

naSTi 2009 wlis 31 dekembrisaTvis 56 - 56

.

narCeni Rirebuleba


naSTi 2009 wlis 31 dekembrisaTvis 7,920 1,440 9,360

SeniSvna 8. gamoumuSavebeli premiis rezervi



. janmrTelobis dazRveva 892,561 -

sicocxlis dazRveva 81,142 -

.

sul misaRebi sadazRvevo premiebi 973,703 -

SeniSvna 9. arasadazRvevo moklevadiani valdebulebebi



gadasaxdeli xelfasebi 14,363 -

sxva valdebulebebi 6,908 -

sul arasadazRvevo moklevadiani valdebulebebi 21,271 -

SeniSvna 10. gadavadebuli mogebis gadasaxadi

gadavadebuli sagadasaxado aqtivebi da valdebulebebi gamoiTvleba finansur da sagadasaxado

aRricxvas Soris droebiT sxvaobebTan mimarTebaSi sabalanso valdebulebis meTodis gamoyenebiT

droebiTi sxvaobebis efeqti, romelTa gamoc warmoiqmneba gadavadebuli sagadasaxado aqtivi an

valdebuleba, warmodgenilia Semdeg cxrilSi:






SeniSvna 10. gadavadebuli mogebis gadasaxadi (gagrZeleba)

gadavadebuli gadasaxadis komponentebi 31 dekemberi, 2009 weli

Ssss

ZiriTadi saSualebebi wminda (5,827)

sul gadavadebuli sagadasaxado aqtivi (valdebuleba) (5,827)

periodis ganmavlobaSi gadavadebuli gadasaxadis balansSi momxadri cvlilebebi Semdegia:

cvlilebebi saangariSgebo periodis ganmavlobaSi 2009 weli

sawyisi naSTi -

cvlileba gadavadebul gadasaxadSi (5,827)

saboloo naSTi (5,827)

periodis ganmavlobaSi gadavadebuli gadasaxadis poziciaSi cvlileba CarTulia mogebisa da zaralis

angariSgebaSi, rac gavlenas axdens mogebis gadasaxadis xarjis odenobaze:

mogebis gadasaxadis xarji/Semosavali 2009 weli

mimdinare gadasaxadi 31,073

droebiTi gansxvavebis efeqti 5,827

mogebis gadasaxadis (xarji) / Semosavali 36,900

SeniSvna 11. kapitali

kompaniis sawesdebo kapitali Seadgens 2,187,000 lars. saqarTvelos sadazRvevo kanonmdeblobis

mixedviT im sadazRvevo kompaniis, romelic axorcielebs sicocxlis dazRvevas, Sevsebuli

kapitalis minimaluri odenoba unda iyos 1,500,000 lari. amave dros minimaluri kapitalis 80%-s

unda flobdes fuladi formiT ganTavsebuls sabanko dawesebulebaSi. am moTxovnebs kompania

akmayofilebs.

SeniSvna 12. Semosavali sadazRvevo premiebidan

2009 weli 2008 weli moziduli

sadazRvevo

premia sul

gamoumuSavebeli

premiis rezervis

cvlileba

moziduli

sadazRvevo

premia sul

gamoumuSavebeli

premiis rezervis

cvlileba

Wwww. janmrTelobis dazRveva 1,439,344 892,561 - -

sicocxlis dazRveva 130,849 81,142 - -

Wwww. sul 1,570,194 973,703 - -






SeniSvna 13. gadaxdili zaralebi



. janmrTelobis dazRveva 193,724 -

sicocxlis dazRveva - -

. sul gadaxdili zaralebi 193,724 -

SeniSvna 14. saerTo da administraciuli xarjebi



.. remontis danaxarjebi 10,058 -

reklamis danaxarjebi 11,425 -

ijara 5,000 -

sameurneo xarji 13,898 -

sxvadasxva xarji 6,174 -

sakurso cvlilebis Sedegi (23,642) -

..

sul saerTo da administraciuli xarjebi 22,913 -

SeniSvna 15. mniSvnelovani ganusazRvrelobebi, pirobiTi valdebulebebi, da

saoperacio riskebi

15.1 sagadasaxado garemo

saqarTvelos sagadasaxado, savaluto da sabaJo kanonmdeblobaSi aris araerTmniSvnelovani

debulebebi, romlebic tovebs maTi sxvadasxvagvari interpretirebis SesaZleblobas da amave dros es

kanonmdebloba xSiri cvlilebebis sagania aRniSnuli kanonmdeblobis moTxovnebis menejmentis mier

miRebuli interpretacia, romelic gamoiyeneba kompaniis tranzaqciebisa da saqmianobis aRricxvisa da

marTvisaTvis SeiZleba eWvis qveS dadges an arasworad iqnes miCneuli regionaluri da centraluri

maregulirebeli organoebis mier dasaSvebia, rom sagadasaxado organoebi ufro xistad daicaven

kanonmdeblobis moTxovnebis sakuTar interpretacias Sedegad, SesaZloa daricxul iqnas damatebiTi

gadasaxadebi, jarimebi da procentebi.

15.2 sasamarTlo saqmeebis warmoeba

kompania amJamad ar aris CarTuli raime iseT sasamarTlo davebSi, rasac SesaZloa qonoda arsebiTi

gavlena warmodgenil finansur angariSgebaSi asaxul aqtivebze an valdebulebebze, an romlis Sesaxeb

raime informaciis gaxsna iqneboda saWiro.

15.3 kompaniis saoperacio garemo

saqarTvelos jer kidev mniSvnelovanwilad ganviTarebadi bazris qveynis Taviseburebebi axasiaTebs. es

Taviseburebebi sxva faqtorebTan erTad, moicavs saqarTvelos farglebs gareT Tavisuflad ara

konvertirebad valutas da SemzRudvel savaluto regulirebas saqarTvelos sagadasaxado, savaluto

da sabaJo kanonmdeblobaSi aris araerTmniSvnelovani debulebebi, romlebic tovebs maTi

sxvadasxvagvari interpretirebis SesaZleblobas. amave dros es kanonmdebloba xSiri cvlilebebis

sagania bolo wlebSi marTalia SeimCneva ekonomikis ganviTarebaSi saerTo gaumjobeseba, magram

saqarTvelos ekonomikis samomavlo ganviTareba mniSvnelovnad aris damokidebuli mTavrobis

ekonomikuri, finansuri da monetaruli gadawyvetilebebis efeqturobaze, sagadasaxado, sakanonmdeblo,

maregulirebel da politikur cvlilebebTan erTad.






15.4 finansuri riskebi

15.4.1 sakredito riski

finansuri aqtivebi, romlebic warmoSoben kompaniis ZiriTad sakredito risks, umTavresad misaRebi

sadazRvevo premiis Tanxebisgan Sedgeba kompanias Seqmnili aqvs saeWvo valebis rezervi da menejmenti

varaudobs, rom Seqmnili rezervebi Sesaferisad asaxaven mosalodnel sakredito riskebs.

naRdi fuli depozitebis saxiT ganTavsebulia iseT sakredito institutebSi romlebic minimaluri

riskis mqoned aris miCneuli amdenad bankSi ganTavsebuli saxsrebidan raime mniSvnelovani sakredito

riski ar arsebobs.

15.4.2 saprocento ganakveTis riski

kompaniis saoperacio Semosavlebi da saoperacio fuladi nakadebi ZiriTadad ar aris damokidebuli

sabazro saprocento ganakveTis cvlilebaze.

15.4.3 sakurso sxvaobis riski

ucxour valutaSi denominirebuli aqtivebi da valdebulebebi(naxeT dabla mocemuli cxrili) zrdis

sakurso sxvaobis risks. qvemoT mocemulia kompaniis aqtivebisa da valdebulebebis cxrili valutebis

mixedviT:

savaluto riskis cxrili lari

a.S.S.

dolari evro sul

.

aqtivebi

fuli salaroSi da bankis mimdinare angariSebze 825 54,411 - 55,236

depozitebi

1,862,979 - 1,862,979

misaRebi sadazRvevo premiebi, grosi 944,123 - - 944,123

moTxovnebi damfuZneblebis mimarT da gadaxdili avansebi 77,566 - - 77,566

ZiriTadi saSualebebi, wminda 502,977 - - 502,977

aramaterialuri aqtivebi, wminda 9,358 - - 9,358

gadavadebuli akviziciuri xarjebi 96,834 - - 96,834

. sul aqtivebi 1,631,684 1,917,390 - 3,549,074

. valdebulebebi

gamoumuSavebeli premiis rezervi, grosi 973,703 - - 973,703

gamoumuSavebeli premiis rezervi - gadamzRvevlis wili - - - -

gacxadebuli, magram dauregulirebeli zaralebis

rezervi, grosi

81,435 - - 81,435

gacxadebuli, magram dauregulirebeli zaralebis rezervi

gadamzRvevlis wili

- - - -

momxdari, magram ganucxadebeli zaralebis rezervi,

grosi

78,510 - - 78,510

arasadazRvevo moklevadiani valdebulebebi da

gadasxdeli xelfasebi

21,271 - - 21,271

gadavadebuli sagadasaxado valdebuleba 5,827 - - 5,827

gadasaxdeli mogebis gadasaxadi 31,073 - - 31,073

. sul valdebulebebi 1,191,819 - - 1,191,819

. savaluto pozicia 439,865 1,917,390 - 2,357,255

.






SeniSvna 20. niSvnelovani ganusazRvrelobebi, pirobiTi valdebulebebi, da

saoperacio riskebi (gagrZeleba)

kursis cvlilebis gavlena mogeba-zaralze da kapitalze 31/12/2009

valuta

cvlileba

kursSi

gavlena mogebaze

(gadasaxadebamde)

gavlena

kapitalze

..

a.S.S. dolari -10% (126,375) (107,419)

-5% (59,862) (50,883)

5% 54,161 46,037

10% 103,398 87,888

15.4.4 likvidurobis riski

likvidurobis riski SeiZleba gansazRvrul iqnes rogorc aqtivis mokle droSi fulad qcevis

SeuZlebloba, rasac Tan axlavs materialuri danakargebi. es riski pirdapir kavSirSia mimdinare

aqtivebisa da valdebulebebis ganaRdebis vadebTan. qvemoT mocemuli cxrili gviCvenebs 2009 wlis 31

dekembris mdgomareobiT arsebul aqtivebsa da valdebulebebs darCenili sakontraqto vadebis

mixedviT.

likvidurobis riskis cxrili

1 welze

naklebi

1-dan 5

wlamde

5 welze

meti sul

.

aqtivebi

fuli salaroSi da bankis mimdinare angariSebze 55,236 - - 55,236

depozitebi 1,862,979 - - 1,862,979

misaRebi sadazRvevo premiebi, grosi 944,123 - - 944,123

moTxovnebi damfuZneblebis mimarT da

gadaxdili avansebi 77,566 - - 77,566

ZiriTadi saSualebebi, wminda - - 502,978 502,978

aramaterialuri aqtivebi, wminda - - 9,360 9,360

gadavadebuli akviziciuri xarjebi 96,834 - - 96,834

. sul aqtivebi 3,036,739 - 512,338 3,549,076

. . valdebulebebi

.

gamoumuSavebeli premiis rezervi, grosi 973,703 - - 973,703

gacxadebuli, magram dauregulirebeli

zaralebis rezervi,

81,435 - - 81,435

momxdari, magram ganucxadebeli zaralebis

rezervi

78,510 - - 78,510

arasadazRvevo moklevadiani valdebulebebi da

gadasxdeli xelfasebi

21,271 - - 21,271

gadavadebuli sagadasaxado valdebuleba 5,827 - - 5,827

gadasaxdeli mogebis gadasaxadi 31,073 - - 31,073

. sul valdebulebebi 1,191,819 - - 1,191,819

. . wminda likvidurobis sxvaoba 1,844,920 - 512,338 2,357,258

.






SeniSvna 20. mniSvnelovani ganusazRvrelobebi, pirobiTi valdebulebebi, da

saoperacio riskebi (gagrZeleba)

15.5 sadazRvevo kontraqtebidan warmoSobili riskebis marTva

15.5.1 riskis marTvis miznebi

Sps sadazRvevo kompania “alfas” sadazRvevo kontraqtebidan warmoSobil riskebis marTva aris

menejmentis perioduli Sida Sexvedrebi da ganxilvebi, sadac ganixileba zogadad sadazRvevo riskebi

biznesebis mixedviT aq ganixileba iseTi sakiTxebi, rogoricaa daazRvios Tu ara kompaniam ekonomikis

garkveuli seqtoris riskebi da sxva msgavsi sakiTxebi

kompanias jer ar aqvs dadgenili detaluri da formaluri procedurebi dazRvevis

faswarmoqmnisaTvis, Tumca kompaniis ZiriTadi sadazRvevo produqtebi standartulia da maTTvis

bazarze arsebobs sayovelTaod cnobili pirobebi, romlebsac eyrdnoba menejmenti klientebisTvis

sadazRvevo fasis SeTavazebisas.

kompanias riskis saangariSgebo periodSi ar axdens sadazRvevo polisis gadazRvevas ucxour an

qarTul kompaniebSi.

kompaniis sadazRvevo kontraqtebis didi umravlesoba aris erTwliani an ufro naklebi vadis

Sesabamisad sadazRvevo SemTxvevis dadgomas da am zaralis srulad daregulirebas Soris drois

periodi sakmaod mcirea

15.5.2 mogeba-zaralisa da kapitalis damokidebuleba cvladebze, romlebic axdenen maTze gavlenas

kompaniis mogeba-zarali damokidebulia garkveul faqtorebze, romlebic ar eqvemdebareba kompaniis

menejmnetis kontrols maT Soris:

1 `sadazRvevo kultura~ - polisebis mflobelTa zogadi gaTviTcnobierebis done sakuTar

uflebebSi da damokidebuleba damzRvevTan zaralebis SemTxvevaSi;

2 sakanonmdeblo garemo;

3 samedicino momsaxurebis da medikamentebis Rirebulebis cvlilebebi

15.5.3 sadazRvevo riskebis koncentracia

kompania ZiriTadad koncentrirebulia korporatiul da sacalo klientebze TbilisSi. kompania

cdilobs diversificireba moaxdinos sadazRvevo rikebi bazris nebismeir segmentze da geografiul

adgilze SesvliT. kompaniis klientebis ZiriTadi nawils warmoadgens kerZo seqtori.

SeniSvna 16. direqtorTa anazRaureba 2009 weli 2008 weli

xelfasi da premiebi 24,327 -

sul: 24,327 -

kompanias ar aqvs direqtorTa daqiravebis Semdgomi anazRaurebis gegmebi. premialuri nawilis

ganmsazRvreli pirobebia kompaniis mogebis da Semosavlis gegmis da damfuZnebeli kompaniis - Sps

„aversi farmas“ - mogebis gegmis Sesruleba.






SeniSvna 17. sawarmos uwyvetobis ganxilva

menejmenti yoveli saangariSgebo periodis bolos ganixilavs sawarmos uwyvetobasTan dakavSirebul

sakiTxebs, raTa darwmundes, rom finansuri angariSgebis wardgena sawarmos uwyvetobis principis

safuZvelze samarTliania. menejmenti miiCnevs da darwmunebulia, rom kompaniis uwyvet funqcionirebas

safrTxe ar emuqreba da arc TviTon aqvT kompaniis likvidaciis an saqmianobis mniSvnelovani

SezRudvis gegmebi.

SeniSvna 18. dakavSirebuli mxareebi

saqmianobis normalur pirobebSi kompanias tranzaqciebi aqvs urTierTdakavSirebuli mxareebiTan.

urTierTdakavSirebuli mxareebis tranzaqciebis detalebi finansuri periodisaTvis mocemulia qvemoT:

dakavSirebuli mxare

kavSiris

saxe

moziduli

sadazRvevo

premia

misaRebi

premia

sxva

misaRebi

Tanxebi

valdebu-

lebebi

Sps “aversi farma” damfuZnebeli 255,660 142,212 60,000 -

Sps “aversi geofarmi” erToblivi

kontrolis

qveS myofi

kompania

871,830 505,759 - -

Sps “aversis klinika” 288,595 182,002 - -

Sps “aversi racionali” 68,088 39,530 - -

Sps “aversi Telavi” 13,275 10,532 - -

aversis saqvelmoqmedo fondi 1,080 900 - -

sul: 1,498,528 880,935 60,000 -

SeniSvna 19. balansis TariRis Semdgomi movlenebi

kompaniam balansis TariRis Semdgom gaaforma ramodenime msxvili axali kontraqti kerZo kompaniebsa

da saxelmwifo organizaciebTan, jamuri wliuri 8 milion larze meti premiiT (60 aTasze meti

dazRveuli), rac mniSvnelovnad zrdis kompaniis Semosavlebsa da portfelis diverisificirebis

xarisxs

* * * * *

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