Tibisi bankis jgufi finansuri angariSgebis saerTaSoriso ... · kapitalSi zrda 116 4,026 (4,142) -...

Tibisi bankis jgufi

finansuri angariSgebis saerTaSoriso standartebi

konsolidirebuli finansuri angariSgebebi da damoukidebeli auditoris angariSi

2013, 2012 da 2011 wlebis 31 dekemberi

Tibisi bankis jgufi konsolidirebuli finansuri angariSebi 2013 wlis 31 dekemberi

sarCevi

damoukidebeli auditoris angariSgeba

konsolidirebuli finansuri angariSgeba

finansuri mdgomareobis konsolidirebuli angariSgeba ............................................................................. 1

mogeba-zaralisa da sxva mTliani Semosavlis konsolidirebuli angariSgeba ...................................... 2

kapitalSi cvlilebebis konsolidirebuli angariSgeba ............................................................................... 3

fuladi nakadebis konsolidirebuli angariSgeba .......................................................................................... 4

konsolidirebuli finansuri angariSgebebis TandarTuli SeniSvnebi

1 Sesavali ............................................................................................................................. ........................................................................................... ............ 5 2 mniSvnelovani saaRricxvo politikis mimoxilva............................................................................................................................... 6 3 mniSvnelovani saaRricxvo Sefasebebi da daSvebebi saaRricxvo politikis gamoyenebisas.............. 17 4 axali an Secvlili standartebisa da interpretaciebis miReba .................................................................................. 18 5 sabuRaltro aRricxvasTan dakavSirebuli siaxleebi ............................................................................................................. 20 6 fuli da fulis ekvivalentebi............................................................................................................................................................. ............... 23 7 saxsrebi sxva bankebSi ............................................................................................................................. ................................................................... 25 8 savaldebulo salaros naSTebi saqarTvelos erovnul bankSi ...................................................................................... 25 9 klientebze gacemuli sesxebi da avansebi ............................................................................................................................................. 25 10 gasayidad arsebuli sainvesticio fasiani qaRaldebi ............................................................................................................. 33 11 dafarvis vadamde flobili sainvesticio fasiani qaRaldebi ........................................................................................ 34 12 sxva finansuri aqtivebi ............................................................................................................................................................................................ 34 13 investiciebi finansur lizingSi ..................................................................................................................................................................... 36 14 sxva aqtivebi ............................................................................................................................. ............................................................................................. 38 15 ZiriTadi saSualebebi da aramaterialuri aqtivebi ................................................................................................................... 39 16 sainvesticio qoneba................................................................................................... ................................................................................................... 40 17 gudvili ................................................................................................... ...................................................................................... ....................................... 41 18 valdebulebebi sakredito institutebis mimarT ........................................................................................................................... 42 19 klientebis angariSebi ................................................................................................................................................................................................ 43 20 gamoSvebuli savalo fasiani qaRaldebi ................................................................................................................................................ 44 21 valdebulebebis Sesrulebis garantiebis, kreditTan dakavSirebuli valdebulebebisa da

danaxarjebis gadaxdis rezervebi ............................................................................................................................................................. 44 22 sxva finansuri valdebulebebi ......................................................................................................................................................................... 44 23 sxva valdebulebebi ...................................................................................................................................................................................................... 45 24 subordinirebuli sesxi ............................................................................................................................................................................................ 45 25 saaqcio kapitali ............................................................................................................................................................................................................. 47 26 wilobrivi instrumentebis safuZvelze gadaxdebi ...................................................................................................................... 49 27 mogeba erT aqciaze ........................................................................................................................................................................................................ 52 28 segmentebis analizi ...................................................................................................................................................................................................... 53 29 sxva rezervebi ..................................................................................................................................................................................................................... 59 30 saprocento Semosavali da saprocento xarji ................................................................................................................................ 59 31 sakomisio Semosavlebi da xarjebi ............................................................................................................................................................... 60 32 sxva saoperacio Semosavali ................................................................................................................................................................................ 60 33 administraciuli da sxva saoperacio xarjebi ................................................................................................................................ 61 34 mogebis gadasaxadi ......................................................................................................................................................................................................... 61 35 finansuri da sxva riskebis marTva .............................................................................................................................................................. 64 36 kapitalis marTva ............................................................................................................................................................................................................. 79 37 gauTvaliswinebeli garemoebebi da pirobiTi valdebulebebi ......................................................................................... 84 38 aqciebis arakontrolirebadi wili .............................................................................................................................................................. 86 39 finansuri aqtivebisa da finansuri valdebulebebis CaTvla ........................................................................................... 88 40 warmoebuli finansuri instrumentebi ....................................................................................................................................................... 91 41 finansuri instrumentebis samarTliani Rirebuleba ................................................................................................................. 92

42 finansuri instrumentebis warmodgena sazomi kategoriiT ................................................................................................. 95 43 dakavSirebuli mxaris operaciebi .................................................................................................................................................................. 97

audituri kompaniis `prais voterhauz kupersis” centraluri aziisa da kavkasiis warmomadgenlobis saqarTvelos filiali, misamarTi: saqarTvelo, Tbilisi 0105, bambis rigis q. #7, `manTaSevis “ biznes centris Senoba, tel: +995 (32) 250 80 50, faqsi:+995 (32) 250 80 60, interneti: www.pwc.com/ge

damoukidebeli auditoris daskvna

ss Tibisi bankis aqcionerebs da menejments:

Cven CavatareT ss Tibisi bankis da misi Svilobili kompaniebis TandarTuli konsolidirebuli finansuri angariSgebis auditi, romelic moicavs konsolidirebuli finansuri mdgomareobis angariSs 2013 wlis 31 dekembris mdgomareobiT, agreTve masTan dakavSirebuli sruli Semosavlis, kapitalSi cvlilebisa da fuladi saxsrebis moZraobis konsolidirebul angariSebs amave TariRiT dasrulebuli wlisTvis da buRaltruli aRricxvis politikis ZiriTadi principebisa da sxva axna-ganmartebebiTi SeniSvnebis mokle monaxazs. xelmZRvanelobis pasuxismgebloba konsolidirebul finansur angariSgebaze xelmRvaneloba pasuxismgebelia am konsolidirebuli finansuri angariSgebis momzadebasa da samarTlian wardgenaze finansuri angariSgebis saerTaSoriso standartebis Sesabamisad da Sida kontrolis sistemis uzrunvelyofaze, romelic xelmZRvanelobis mier miiCneva aucileblad iseTi konsolidirebuli finansuri angariSgebis mosamzadeblad, romelic ar Seicavs SecdomiT da TaRliTobiT gamowveul arsebiT uzustobas. auditoris pasuxismgebloba Cveni pasuxismgeblobaa Cvens mier Catarebul auditze dayrdnobiT gamovTqvaT mosazreba am konoslidirebul finansur angariSgebaze. Cven auditi CavatareT auditis saerTaSoriso standartebis Sesabamisad. es standartebi moiTxovs, rom Cveni samuSao Seesabamebodes eTikis normebs da auditis imgvarad dagegmasa da Catarebas, rom miviRoT utyuari rwmuneba imisa, rom finansuri angariSgeba ar Seicavs arsebiT uzustobas. auditi moicavs garkveuli procedurebis Catarebas konsolidirebul finansur angariSgebaSi warmodgenil Tanxebsa da ganmartebebze auditoruli mtkicebulebis mosapoveblad. SerCeuli procedurebi damokidebulia auditoris profesiul msjelobaze, romelic moicavs konsolidirebul finansur angariSgebaSi TaRliTobis an Secdomis Sedegad warmoqmnili arsebiTi uzustobis riskis Sefasebas. am riskis Sefasebisas arsebuli garemoebebis Sesaferisi auditoruli procedurebis SemuSavebisTvis, magram ara bankis Sida kontrolis efeqturobaze daskvnis gakeTebis mizniT, auditori iTvaliswinebs Sida kontrolis sistemebs, romlebic saWiroa konsolidirebuli finansuri angariSgebis momzadebisa da samarTliani wardgenisaTvis. auditi aseve iTvaliswinebs gamoyenebuli buRaltruli politikisa da xelmZRvanelobis mier gakeTebuli buRaltruli daSvebebis Sesabamisobisa da konsolidirebuli finansuri angariSgebis wardgenis Sefasebas mTlianobaSi. Cven migvaCnia, rom mtkicebulebebi, romlebic auditis msvlelobisas movipoveT auditis daskvnisTvis sakmaris da marTebul safuZvels warmoadgens. daskvna Cveni aზriT, warmodgenili konoslidirebuli finansuri angariSgeba, yvela arsebiTi aspeqtis gaTvaliswinebiT, samrTlianad asaxavs ss Tibisi bankis da misi Svilobili kompaniebis finansur mdgomareobas 2013, 2012 da 2011 wlebis 31 dekembris mdgomareobiT, misi finansuri saqmianobis Sedegebsa da fuladi saxsrebis moZraobas mocemuli TariRiT dasrulebuli wlisaTvis finansuri angariSgebis saerTaSriso standartebis Sesabamisad. (xelmowerilia) 2014 wlis 24 Tebervali Tbilisi saqarTvelo

Tibisi bankis jgufi

finansuri mdgomareobis konsolidirebuli angariSgeba

TandarTuli SeniSvnebi gverdebze 5-91 warmoadgens winamdebare konsolidirebuli finansuri angariSgebis ganuyofel nawils

1

aTas larebSi

SeniSvna

31 dekemberi

2013

31 dekemberi

2012

31 dekemberi

2011

aqtivebi

fuli da fulis ekvivalentebi 6 390,465 398,587 374,153 saxsrebi sxva bankebSi 7 1,708 29,542 40,942 savaldebulo salaros naSTebi saqarTvelos erovnul bankSi 8 295,332 316,061 250,067

klientebze გაცემული sesxebi da avansebi 9 2,801,712 2,370,200 2,008,745 gasayidad arsebuli sainvesticio fasiani qaRaldebi 10 500,651 407,733 266,436 dafarvis vadamde flobili sainvesticio fasiani qaRaldebi 11 - - 28,956 investiciebi finansur lizingSi 13 35,613 26,377 21,979 sainvesticio qoneba 16 83,383 34,305 27,082 winaswar gadaxdili mogebis gadasaxadi 6,202 10,135 - gudvili 17 2,726 2,726 2,726 aramaterialuri aqtivebi 15 23,491 18,817 10,064 ZiriTadi saSualebebi 15 199,668 192,556 163,879 sxva finansuri aqtivebi 12 45,049 25,301 11,339 sxva aqtivebi 14 65,075 67,354 93,653

sul aqtivebi 4,451,075 3,899,694 3,300,021

valdebulebebi valdebulebebi sakredito institutebis mimarT 18 565,806 627,123 628,150 klientebis angariSebi 19 2,886,883 2,486,944 1,999,256 gadasaxdeli mogebis gadasaxdi - - 14,162 gamoSvebuli savalo fasiani qaRaldebi 20 4,474 - - gadavadebuli mogebis gadasaxadi 34 27,814 20,143 8,048 valdebulebebisa da danaxarjebis gadaxdis rezervebi 21

12,380

6,174 8,434 sxva finansuri valdebulebebi 22 24,850 19,462 11,305 sxva valdebulebebi 23 31,305 20,744 19,405 subordinirebuli vali 24 168,274 115,080 142,480

sul valdebulebebi 3,721,786 3,295,670 2,831,240

kapitali saaqcio kapitali 25 16,499 16,143 15,171 aqciis premia 25 242,624 231,501 203,308 gaunawilebeli mogeba 402,627 298,880 201,826 wilobrivi instrumentis rezervi 26 2,032 4,142 6,180 sxva rezervebi 29 50,840 41,939 33,162 bankis kapitalis mflobelebisTvis mikuTvnebuli sufTa aqtivebi

714,622

592,605 459,647 arasakontrolo wili 38 14,667 11,419 9,134

sul kapitali 729,289 604,024 468,781

sul valdebulebebi da kapitali 4,451,075 3,899,694 3,300,021

damtkicebulia gasacemad da xelmowerilia direqtorTa sabWos 24 თებერვალი 2014. ______________________________ ______________________________ vaxtang bucxrikiZe giorgi SagiZe aRmasrulebeli direqtori finansuri direqtor

Tibisi bankis jgufi

finansuri mdgomareobis konsolidirebuli angariSgeba


2

aTas larebSi Notes 2013 2012 2011 saprocento Semosavali 30 474,796 456,545 360,215 saprocento xarji 30 (192,146) (217,895) (151,134) wminda saprocento Semosavali 282,650 238,650 209,081

sakomisio Semosavali 31 66,497 58,140 43,802 sakomisio xarji 31 (24,301) (18,830) (15,094) wminda sakomisio Semosavali 42,196 39,310 28,708 mogebebs gamoklebuli ucxour valutaSi vaWrobis Sedegad danakargebi 37,894 25,240 25,419

ucxouri valutis sakurso sxvaobidan (danakargebs gamoklebuli mogebebi) /mogebebs gamoklebuli danakargebi (5,901) 7,617 394

warmoebuli finansuri instrumentebidan sufTa mogebebs gamoklebuli danakargebi / (danakargebs gamoklebuli mogebebi) 613 (3,804) (4,987)

sxva saoperacio Semosavali 32 24,000 19,772 9,923 sxva saoperacio arasaprocento Semosavali 56,606 48,825 30,749 sesxis gaufasurebis rezervi 9 (32,971) (23,154) (16,049) finansur ijaraSi investiciebis (rezervi)/rezervis dafarva 13 (98) (42) 174

valdebulebis Sesrulebis garantiebsa da kreditTan dakavSirebuli vadebulebebis rezervi 21 (6,459) (1,606) (1,353)

sxva finansuri aqtivebis gaufasurebis rezervi 12 (2,236) (4,132) (397) gasayidad arsebuli sainvesticio fasiani qaRaldebis gaufasurebis/(gaufasurebis dafarva) (1,142) (10) 116

gasayidad arsebulis saxiT klasificirebuli aqtivebis gaufasurebis dafarva - - 1,519

saoperacio Semosavali gaufasurebis rezervebis gaTvaliswinebiT 338,546 297,841 252,548 personalis xarjebi (108,613) (92,289) (78,426) cveTa da amortizacia 15,16 (19,993) (22,103) (15,088)

valdebulebebisa da xarjebis rezervi 21 (1,315) (1,700) (200) administraciuli da sxva saoperacio xarjebi 33 (68,692) (69,440) (51,744) saoperacio xarjebi (198,613) (185,532) (145,458) mogeba dabegvramde 139,933 112,309 107,090 mogebis gadasaxadis xarjebi 34 (15,663) (14,498) (15,465) წმინდა მოგება 124,270 97,811 91,625 sxva sruli mogeba: punqtebi romelic SeiZleba reklasifirebuli iqnas mogeba-zaralSi

gasayidad arsebuli investiciebis gadafaseba 10 7,923 682 1,277 warmosadgen valutaSi gadayvanis sakurso sxvaobebi 29 1,233 (217) (904) mogebis gadasaxadi dafiqsirebuli sxva srul mogebaSi 34 (255) (154) (90) punqtebi romelic ar SeiZleba reklasifirebuli iqnas mogeba-zaralSi:

ZiriTadi saSualebis gadafaseba 29 - 10,513 1,311 mogebis gadasaxadi dafiqsirebuli sxva srul mogebaSi 34 - (1,520) (245) wlis sxva sruli mogeba 8,901 9,304 1,349 sul wlis sxva sruli mogeba 133,171 107,115 92,974

mogeba mikuTvnebuli: - bankis mflobelebisTvis 121,616 96,519 90,898 - arasakontrolo wilisTvis 2,654 1,292 727 sul wminda mogeba 124,270 97,811 91,625 sul wlis sruli mogeba mikuTvnebuli: - bankis mflobelebisTvis 130,517 105,823 92,247 - arasakontrolo wilisTvis 2,654 1,292 727 sul wlis sruli mogeba 133,171 107,115 92,974 bankis mflobelebisTvis mikuTvnebuli mogebisTvis erT aqciaze mogeba

- sabaziso mogeba erT aqciaze 27 742.0 630.1 600.6

- gazavebuli mogeba erT aqciaze 27 740.6 630.1 598.5

Tibisi bankis jgufi

kapitalSi cvlilebebis konsolidirebuli angariSgeba


3

aTas larebSi Seni

miekuTvneba bankis kapitalis mflobelebs arasakontrolo wili

sul kapitali saaqcio

kapitali aqciaze premia

awilobrivi

instrumentis

rezervi

Osxva rezervebi (SeniSvna

29)

gaunawilebeli mogeba

sul

naSTi 1 ianvari 2011 15,113 201,723 - 31,813 123,423 372,072 5,200 377,272

wminda mogeba - - - - 90,898 90,898 727 91,625 sxva sruli mogeba - - - 1,349 - 1,349 - 1,349

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

aqciaze dafuZnebuli gadaxdis Sedegad warmoqmnili saaqcio kapitalSi zrda 25 58 1,585 (1,643) - - - -

wilobrivi instrumenti 26 - - 7,823 - - 7,823 - 7,823 gadaxdili dividendebi - - - (12,495) (12,495) - (12,495) biznes kombinacia - - - - - - 3,207 3,207 naSTi 31 dekemebri 2011 15,171 203,308 6,180 33,162 201,826 459,647 9,134 468,781

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

sul sruli mogeba 2012 wlisTvis - - - 9,304 96,519 105,823 1,292 107,115

aqciebis gamoSveba 25 815 23,612 - - - 24,427 - 24,427 wilobrivi instrumenti 26 - - 2,700 - - 2,700 - 2,700 aqciaze dafuZnebuli gadaxdis Sedegad warmoqmnili saaqcio kapitalSi zrda 157 4,581 (4,738) - - - - -

arasakontrolo wilis mflobeli aqcionerebis wilobrivi Senatani - - - - - - 993 993

gaunawilebel mogebaSi ქონების gadafasebuli nametis gadatana - - - (527) 535 8 - 8

naSTi 31 dekemebri 2012 16,143 231,501 4,142 41,939 298,880 592,605 11,419 604,024

wminda mogeba - - - - 121,616 121,616 2,654 124,270 sxva sruli mogeba - - - 8,901 - 8,901 - 8,901 sul sruli mogeba 2013 wlisTvis -- - - 8,901 121,616 130,517 2,654 133,171

aqciebis gamoSveba 25 240 7,097 - - 7,337 - 7,337 wilobrivi instrumenti 26 - - 2,032 - - 2,032 - 2,032 aqciaze dafuZnebuli gadaxdis Sedegad warmoqmnili saaqcio kapitalSi zrda 116 4,026 (4,142) - - - - -

arasakontrolo wilis mflobeli aqcionerebis wilobrivi Senatani - - - - - - 594 594

gadaxdili dividendebi - - - - (17,869) (17,869) - (17,869) naSTi 31 dekemebri 2013 16,499 242,624 2,032 50,840 402,627 714,622 14,667 729,289

Tibisi bankis jgufi

fuladi nakadebis konsolidirebuli angariSgeba


4

aTas larebSi SeniSvna 2013 2012 2011 fuladi nakadebi saoperacio saqmianobidan miRebuli procenti 462,448 430,700 346,346 gadaxdili procenti (192,482) (200,303) (168,368) miRebuli sakomisio 66,958 58,140 42,746 gadaxdili sakomisio (24,097) (18,830) (15,094) ucxour valutaSi vaWrobidan miRebuli Semosavali 37,894 25,240 25,419 miRebuli sxva saoperacio Semosavali 18,165 16,085 10,980 gadaxdili personalis xarjebi (102,115) (89,589) (67,479) gadaxdili administraciuli da sxva saoperacio xarjebi (66,849) (66,465) (50,921) gadaxdili mogebis gadasaxadi (2,008) (26,701) (438) fuladi nakadebi saoperacio saqmianobidan saoperacio aqtivebsa da valdebulebebSi cvlilebebamde 197,914 128,277 123,191

cvlilebebi saoperacio aqtivebsa da valdebulbebSi wminda kleba/(zrda) saxsrebSi sxva bankebSi 61,275 (54,599) (217,232) wminda zrda klientebisTvis gadasaxdel sesxebsa da avansebSi (453,686) (404,568) (660,195) wminda zrda finansur ijaraSi investiciaSi (9,334) (4,398) - wminda zrda sxva finansur aqtivebSi (23,048) (25,276) - wminda kleba sxva aqtivebSi 22,471 26,402 11,287 wminda (kleba)/zrda sxva bankebis mimarT valdebulebebSi (30,334) (34,013) 62,181 wminda zrda klientebis angariSebSi 297,393 474,948 703,751 wminda zrda sxva finansur valdebulebebSi 7,808 6,383 - wminda zrda/(kleba) sxva valdebulebebSi 5,231 1,339 (2,091) wminda fuladi nakadebi saoperacio saqmianobebidan 75,690 114,495 20,892 fuladi nakadebi sainvesticio saqmianobidan gasayidad arsebuli sainvesticio fasiani qaRaldebis SeZena 10 (755,433) (813,864) (646,538) gasayidad arsebuli sainvesticio fasiani qaRaldebis gasxvisebidan Semosavlebi 10 61,626 90,857 47,815

gasayidad flobili sainvesticio fasiani qaRaldebis dafarvis vadis dadgomisas ganaRdebidan Semosavlebi 10 619,902 599,913 571,104

dafarvis vadamde flobili sainvesticio fasiani qaRaldebis SeZena 11 - (5,000) -

dafarvis vadamde flobili sainvesticio fasiani qaRaldebis ganaRdebidan Semosavlebi 11 - 33,000 -

ZiriTadi saSualebebisa da aramaterialuri aqtivebis SeZena (31,052) (52,820) (30,634) sainvesticio qonebis gasxvisebidan miRebuli Semosavlebi 18,316 14,296 4,389 Svilobili kompaniis gasxvisebidan miRebuli Semosavlebi, gasxvisebis Tanxis gamoklebiT - - 150

wminda fuladi saxsrebi sainvesticio saqmianobidan (86,641) (133,618) (53,714) fuladi nakadebi finansuri saqmianobidan Semosavlebi sxva nasesxebi saxrebidan 159,856 321,160 359,985 sxva nasesxebi saxsrebis gadaxda (213,057) (286,695) (208,316) subordinirebuli validan Semosavlebi 45,763 - - subordinirebuli valis gadaxda - (24,738) (7,875) Semosavali savalo instrumentebis gamoSvebidan 4,474 - - gadaxdili dividendebi (17,869) - (12,495) damatebiTi wilis SeZena arasakontrolo wilis mqone aqcionerebis mier 594 993 -

Cveulebrivi aqciebis gamoSveba 7,199 24,426 - wminda fuladi nakadebi finansuri saqmianobidan (13,040) 35,146 131,299 gacvliTi kursis cvlilebebis gavlena fulsa da fulis ekvivalentebze 15,869 8,411 251

wminda (kleba)/zrda fulsa da fulis ekvivalentebSi (8,122) 24,434 98,728 fuli da fulis ekvivalentebi wlis dasawyisSi 6 398,587 374,153 275,425 fuli da fulis ekvivalentebi wlis bolos 6 390,465 398,587 374,153

Tibisi bankis jgufi

konsolidirebuli finansuri angariSgebebis SeniSvnebi- 2013, 2012 2011 wlebis 31 dekemberi ----------------------------------------------------------------------------------------------------------------------------- -----------------------------

5

1 Sesavali

winamdebare konsolidirebuli finansuri angariSgebebi momzadda Tibisi bankisa (`banki”) da misi Svilobili kompaniebisTvis (erToblivad miTiTebuli rogorc `jgufi” an `Tibisi bankis jgufi”) finansuri angariSgebis saerTaSoriso standartebis (fass) Sesabamisad 2013 wlis 31 dekembers dasrulebuli wlisTvis.

banki dafuZnda 1992 wlis 17 dekembers da mdebareobs saqarTveloSi. banki aris aqciebiT SezRuduli saaqcio sazogadoeba da Seiqmna saqarTveloSi arsebuli regulaciebis Sesabamisad.

2009 wels jgufma gamouSva axali aqciebi da amis Semdeg mas ar hyavs erTpirovnulad makontrolirebeli mewile. 2013, 2012 da 2011 wlis 31 dekembers aqcionerTa struqtura mflobelobis wilis mixedviT Semdegia:

31 dekembrisTvis wilis mflobeloba,%

aqcionerebi 2013 2012 2011

saerTaSoriso finansuri korporacia 20% 20% 20% evropis rekonstruqciisa da ganviTarebis banki 20% 20% 20% Sps Tibisi holdingi 19% 20% 21% Deutsche Investitions und Entwicklungsgesellschaft MBH 11% 12% 11% Liquid Crystal International N.V. LLC 7% 7% 7% fizikuri pirebi 9% 7% 8% JPMorgan Chase Bank 5% 5% 5% Ashmore Cayman SPC 4% 4% 5% Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 5% 5% 3% sul 100% 100% 100%

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

banks aqvs 13 (2012: 13; 2011:13) filiali da 47 (2012: 45; 2011: 37) momsaxurebis centri saqarTveloSi. 2013 wlis 31 dekembrisTvis banks hyavda 2,893 TanamSromeli (2012: 2,705

TanamSromeli; 2012: 2,598 TanamSromeli).

banki aris saqarTvelosa da azerbaijanSi registrirebul kompaniaTa jgufis (`jgufi”) mSobeli banki, romelTa ZiriTadi saqmianobaa korporatiuli da fizikuri klientebisTvis sabanko, salicenzio, sabrokero, sabaraTe momsaxurebebis gaweva. jgufSi Semaval kompaniaTa sia warmodgenilia SeniSvnaSi 2. banki aris jgufis mTavari saoperacio erTeuli da moicavs jgufis ZiriTad saqmianobas.

registrirebuli misamarTi da saqmianobis adgili. bankis registrirebuli misamarTi da saqmianobis adgilia: saqarTvelo, Tbilisis 0102, marjaniSvilis q. 7.

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

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2 mniSvnelovani saaRricxvo politikis mimoxilva

momzadebis safuZveli. winamdebare konsolidirebuli finansuri angariSgebebi momzadebulia finansuri angariSgebis saerTaSoriso standartebis Sesabamisad (`fass~) arsebuli Sefasebis wesebis Sesabamisad, romlebic Seicvala Senobebis, gasayidad arsebuli finansuri aqtivebis, samarTlian Rirebulebaze dafuZnebuli finansuri instrumentebis da SeZenis TariRisTvis maTi samarTliani RirebulebiT Sefasebul biznes kombinaciaSi SeZenili identificirebuli aqtivebis da aRebuli valdebulebebis Tavdapirveli aRiarebis da mogeba-zaralis mixedviT samarTliani Rirebulebis Sesabamisad dayofili finansuri instrumentebis Sesabamisad. winamdebare konsolidirebuli finansuri angariSgebebis momzadebisas gamoyenebuli ZiriTadi saaRricxvo politika warmodgenilia qvemoT. es wesebi mudmivad gamoiyeneboda yvela warmodgenili periodis mimarT, Tu sxvagvarad ar aris miTiTebuli (ixileT SeniSvna 3) konsolidirebuli finansuri angariSgebebi.. Svilobili kompaniebi aris wilobrivi monawileobis mqone kompaniebi, maT Soris struqturirebuli sawarmoebi, romlebsac jgufi akontrolebs radgan jgufs (i) aqvs ufleba marTos wilobrivi monawileobis mqone kompaniebis Sesabamisi aqtivobebi, romelic mniSvnelovan gavlenas axdens maT ukugebebze, (ii) aqvs uflebebi sxvadasxva saxis ukugebaze aseT wilobriv monawiloebis mqone kompaniebSi misi monawileobis gamo, da (iii) SeuZlia gamoiyenos Tavisi ufleba wilobrivi monawileobis mqone kompaniebis mimarT saimisod, rom gavlena moaxdinos investoris ukugebis Tanxaze. materialuri uflebebis arseboba da efeqti, maT Soris potenciuri xmis micemis uflebebi gaTvaliswinebulia roca xdeba imis Sefaseba aqvs Tu ara jgufs sxva sawarmoze gavlena. imisTvis, rom ufleba iyos materialuri, mis mflobels unda hqondes praqtikuli unari gamoiyenos aRniSnuli ufleba maSin, roca unda miiRos wilobrivi monawileobis mqone kompaniebis Sesabamis aqtivobebis marTvis Sesaxeb gadawyvetileba. jgufs SeiZleba hqondes gavlena wilobrivi monawileobis mqone kompaniaze, maSinac ki, roca is flobs wilobrivi monawileobis mqone kompaniaSi umravleobis xmis uflebaze naklebs. aseT SemTxvevaSi, jgufi afasebs misi xmis uflebis zomas xmis uflebis mqoneebis xmis mflobelobis zomasTan SedarebiT saimisod, rom gansaRvros aqvs Tu ara mas de-faqto ufleba wilobrivi monawileobis mqone kompaniaze. sxva investorebis damcavi uflebebi, rogoricaa wilobrivi monawileobis mqone kompaniis aqtivobebSi fundamentur cvlilebebTan dakavSirebuli uflebebi an mxolod gamonaklis garemoebebSi gamoyeneba, ar daicavs jgufs wilobrivi monawileobis mqone kompaniis kontrolisgan. Svilobili kompaniebi dajgufebulia jgufisTvis kontrolis gadacemis TariRidan (SeZenis TariRi), da tovebs jgufs kontrolis Sewyvetis TariRidan. . konsolidirebuli finansuri angariSgebebi moicavs Semdeg mTavar Svilobil kompaniebs

Svilobili kompania

31 dekemberiსთვის wilis mflobeloba,%

qveyana

registraciis an SeZenis წელი dargi 2013 2012 2011

ss gaerTianebuli finansuri korporacia

93.32% 93.32% 93.32% Georgia 1997 Card processing

Sps Tibisi brokeri 100% 100% 100% Georgia 1999 Brokerage

ss Tibisi lizingi 89.53% 89.53% 89.53% Georgia 2003 Leasing

Sps Tibisi krediti 75% 75% 75% Azerbaijan 2008 Non-banking credit institution

Sps sabanko sistemis momsaxurebis kompania

100% 100% 100% Georgia 2009 Information services

Sps Tibisi fei 100% 100% 100% Georgia 2009 Processing

ss uZravi qonebis marTvis fondi

100% 100% 100% Georgia 2010 Real estate management

Sps Tibisi investi 100% 100% 100% Israel 2011 PR and marketing

ss banki konstanta 84.69% 83.85% 83.3% Georgia 2011 Financial institution

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

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2. mniSvnelovani saaRricxvo politikis mimoxilva (gagrZeleba)

jgufi afasebs arasakontrolo wils, romelic warmoadgens arsebuli mflobelobis wils da uflebamosilebas aniWebs mflobels miiRos wminda aqtivebis proporciuli wili likvidaciis SemTxvevaSi operaciebis mixedviT, an: (a) samarTliani RirebulebiT, an (b) SesaZeni kompaniis wminda aqtivebis arasakontrolo wilis proporciuli wilis saxiT. arasakontrolo wilebi, romlebic ar warmoadgens arsebuli mflobelobis wilebs, izomeba samarTlini RirebulebiT. gudvili izomeba SesaZeni kompaniisTvis gadacemuli mTliani uzrunvelyofidan SeZenili kompaniis wminda aqtivebis daqviTviT, SeZenil kompaniaSi arasakontrolo wilis moculobiT da SeZenis TariRamde myisierad flobil SeZenil kompaniaSi wilis samarTlini RirebulebiT. nebismieri uaryofiTi Tanxa (`uaryofiTi gudvili”) aRiarebulia mogeba-zaralSi, mas Semdeg, rac xelmZRvaneloba xelaxla Seafasebs gamoavlina Tu ara man yvela SeZenili aqtivi da yvela valdebuleba da aRebuli gauTvaliswinebeli valdebulebebi, da ganixilavs maTi Sefasebis siswores. SesaZeni kompaniisTvis gadaricxuli uzrunvelyofa izomeba daTmobili aqtivebis, gacemuli wilobrivi instrumentebis da warmoqmnili an aRebuli valdebulebebis samarTliani RirebulebiT, maT Soris pirobiTi uzrunvelyofidan aqtivebis an valdebulebebis samarTliani RirebulebiT, magram gamoricxavs SeZenasTan dakavSirebul xarjebs, rogoricaa sakonsultacio, iuridiuli, SefsebiTi da msgavsi profesiuli momsaxurebebi. wilobrivi instrumentebis gacemasTan dakavSirebuli operaciebis xarjebi iqviTeba kapitalidan; valis gacemasTan dakavSirebiT warmoqmnili operaciebis xarjebi iqviTeba misi sabalanso Rirebulebidan da SeZenasTan dakavSirebuli yvela sxva operaciebis xarji gaweulia. jgufSi Semaval kompaniaTa Soris operaciebi, naSTebi da jgufis kompaniebs Soris operaciebze ararealizebuli mogebebi iqviTeba; ararelizebuli danakargebi aseve iqviTeba, Tu xarjebis amoReba SeuZlebelia. banki da yvela misi Svilobili kompania iyenebs erTian saaRricxvo politikas. arasakontrolo wili aris Svilobili kompaniis saboloo Sedegis an kapitalis nawili mikuTvnebuli wilebs, romelsac pirdapir an arapirdapir ar flobs banki. arasakontrolo wili warmoadgens jgufis kapitalis calke komponents. Svilobili kompaniebis, gaerTianebebis an erToblivi sawarmoebis gasxviseba. roca jgufs aRar aqvs kontroli an mniSvnelovani gavlena, sawarmoSi arsebuli nebismeri SenarCunebuli wili xelaxla izomeba mis samarTlian RirebulebasTan mimarTebaSi, mogeba-zaralSi aRirebuli sabalanso RirebulebaSi cvlilebis gaTvaliswinebiT. samarTliani Rirebuleba aris gaerTianebis, erToblivi sawarmos an finansuri aqtivis SenarCunebuli wilis Semdgom aRricxvasTan dakavSirebuli Tavdapirveli sabalanso Rirebuleba. garda amisa, aRniSnul sawarmosTan dakavSirebiT mTlian SemosavalSi adre aRiarebuli nebismieri Tanxa niSnavs TiTqosda jgufma pirdapir gaasxvisa dakavSirebuli aqtivebi an valdebulebebi. es SeiZleba niSnavde imas, rom sxva mTlian SemosavalSi adre aRiarebuli Tanxa xelaxla gamoiyeneba mogeba-zaralis mimarT. Tu gaerTianebaSi sakuTrebis wili mcirdeba, magram mniSvnelovani gavlena SenarCunebulia, mxolod sxva mTlian SemosavalSi adre aRiarebuli Tanxebis proporciuli wili xelaxla iqneba klasificirebuli mogeba-zaralSi, Tu SesaZlebelia. finansuri instrumentebi –gazomvis mTavari pirobebi. TavianTi klasifikaciidan gamomdinare finansuri instrumentebi warmodgenilia samarTliani RirebulebiT, TviTRirebulebiT an amortizebuli RirebulebiT, rogorc es qvmoTaa warmodgenili.

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samarTliani Rirebuleba aris fasi, romelic miiReba aqtivis gayidviT an gadaixdeba saimisod, rom moxdes valdebulebis dafarva kanonieri garigebis saSualebiT bazris monawileebs Soris სამართლიანი ღირებულების დადგენის თარიღისას. samarTliani Rirebulebis saukeTeso mtkicebuleba aris aqtiur bazarze kvotirebuli fasi. aqtiuri bazari aris is bazari, sadac aqtivsa an valdebulebTan dakavSirebuli operaciebi sakmarisi sixSiriT da moculobiT xdeba saimisod, rom uzrunvelyos fasebis Sesaxeb mudmivi informacia. aqtiur bazarze savaWrod gamotanili finansuri instrumentebis samarTliani Rirebuleba izomeba rogorc individualuri aqtivis an valdebulebis da organizaciis mflobelobaSi arsebuli raodenobis kvotirebuli fasis produqti. asea maSinac ki, Tu bazris Cveulebrivi yoveldRiuri vaWrobis moculoba ar aris sakmarisi saimisods, rom aiTvisos mflobelobaSi arsebuli raodenoba da erTi operaciiT poziciis gayidvisTvis dakveTebis ganTavsebam SesaZloa gavlena moaxdinos kvotirebul fasze. warmoebuli finansuri instrumentebis an sxva finansuri aqtivebisa da valdebulebebis portfeli, romelic ar aris gamotanili aqtiur bazarze savaWrod, izomeba finansuri aqtivebisa da finansuri valdebulebebis jgufis samarTliani RirebulebiT im fasis safuZvelze, romelic miiReba garkveuli riskis qveS arsebuli neto grZelvadiani poziciis (e.i. aqtivis) gayidvis mimarT, an romelic gamoiyeneba garkveuli riskis qveS arsebuli neto xanmokle poziciis (e.i. valdebulebi) gadacemis mimarT saimisod, rom moxdes valdebulebis gadacema kanonieri tranzaqciis saSualebiT bazris monawileebs Soris. es wesi ganmeorebiT gamoiyeneba samarTliani RirebulebiT Sefasebuli aqtivebis mimarT, Tu jgufi: (a) marTavs finansuri aqtivebisa da finansuri valdebulebebis jgufs organiaciis konkretuli sabazro riskebis neto sididis mimarT an konkretuli partnioris sakredito riskis mimarT am organiaciis dokumentirebuli riskis marTvis an sainvesticio strategiis Sesabamisad; (b) is warudgens informacias aqtivebisa da valdebulebebis jgufis Sesaxeb am organizaciis xelmZRvanelobis mTavar personals; da (g) sabazro riskebi, maT Soris konkretuli sabazro riskis gavlenis xangrZlivoba, romelic warmoiqmneba finansuri aqtivebisa da finansuri valdebulebebis Sedegad arsebiTad igivea. Sefasebis meTodebi, rogoricaa diskontirebuli fulis nakadebis modelebi an bolo dros komerciul operaciebze dafuZnebuli modelebi an investiciebis mimRebebis finansuri monacemebis anazRaureba gamoiyeneba garkveuli finansuri instrumentebis

mimarT, romlisTvisac xelmiuwvdomelia ucxouri sabazro fasebis informacia. samarTliani Rirebulebis Sefasebebis analizi xorcieldeba samarTliani Rirebulebis ierarqiaSi arsebuli Semdegi doneebis mixedviT: (i) pirvel doneze warmodgenilia aqtiur bazrebze identur aqtivebisa an valdebulebebis mimarT kvotirebuli fasebiT (arakoreqtirebuli) Sefasebebi. (ii) meore donis Sefasebebi aris Sefasebebis meTodebi, romlebic ki gamoiyeneba aqtivebisa an valdebulebebis mimarT pirdapir (e.i. rogorc fasebi) an arapirdapir (e.i. warmoebulia fasebidan), da (iii) mesame donis Sefasebebi aris Sefasebebi, romlebic ar efuZneba mxolod sabazro monacemebs (e.i. es Sefaseba moiTxovs mniSvnelovan bazarze ararsebul monacemebs). samarTliani Rirebulebis ierarqiis doneebs Soris gadacemebi CaiTvleba ganxorcielebulad saangariSgebo periodis bolos. ixileT SeniSvna 1.

TviTRirebuleba aris gadaxdili fuli an fulis ekvivalentebi an SeZenis dros aqtivis SesaZenad micemuli sxva anazRaurebis samarTliani Rirebuleba da moicavs saoperacio xarjebs. TviTRirebulebiT Sefaseba gamoiyeneba mxolod kompaniaSi wilis damadasturebel dokumentebSi warmodgenili investiciebis mimarT, romlebsac ar aqvT kvotirebuli sabazro fasi, romlis samarTliani Rirebuleba ver gaizomeba saimedod da dakavSirebuli warmoebulebi unda daregulirdes kompaniaSi aseTi arakvotirebuli

wilis damadasturebeli dokumentis miwodebiT. ixileT SeniSvna 10.

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tranzaqciuli danaxarjebi aris zRvruli xarjebi, romlebic pirdapir mimarTulia finansuri instrumentebis SeZenaze, gacemasa an gasxvisebaze. zRvruli xarji aris xarji, romelic ar warmoiqmneboda Tuki ar ganxorcieldeboda operacia. saoperacio xarjebi moicavs agentebisTvis (maT Soris TanamSromlebisTvis, romlebic moqmedeben rogorc gamyidveli agentebi) konsultantebisTvis, brokerebisa da dilerebisTvis gadaxdil anazRaurebas an sakomisios, romelic gansazRvrulia maregulirebeli saagentoebis da fasiani qaRaldebis birJebis mier, da sakuTrebis gadacemisTvis gansazRvrul gadasaxadebsa da baJs. saoperacio xarjebi ar moicavs savalo premiebs an valebis diskontebs, finansur xarjebs an Sida administraciul an flobasTan dakavSirebul xarjebs.

amortizebuli Rirebuleba aris Tanxa, romliTac finansuri instrumenti aRiarebuli iyo Tavdapirveli aRiarebis TariRisTvis, gamoklebuli nebismieri sesxis Ziri Tanxis dasafarad gadaxdebi, plius daricxuli procenti, xolo finansur aqtivebTan mimarTebaSi gamoklebuli gaufasurebiT gamowveuli zaralis nebismieri Camowera. daricxuli procenti moicavs Tavdapirveli aRiarebiT gadavadebul saoperacio xarjebs da nebismieri premiis an gadasaxdeli Tanxis diskontis amortizacias, efeqturi saprocento ganakveTis meTodis gamoyenebiT. daricxuli procentidan Semosavali da daricxuli procentis gadaxdaze danaxarji, romelic moicavs rogorc daricxvis kupons, saamortizacio diskonts an premias (warmoqmnisTanave gadavadebuli gadasaxadebis CaTvliT, Tuki aris), ar aris warmodgenili calke da Setanilia finansuri mdgomareobis konsolidirebul angariSgebaSi dakavSirebuli punqtebis sabalanso RirebulebaSi.

efeqturi saprocento ganakveTis meTodi aris procentidan Semosavlis an saprocento xarjis Sesabamis periodze ganawilebis meTodi, raTa miRweul iqnas mudmivi saprocento ganakveTi (efeqturi saprocento ganakveTi) sabalanso RirebulebaSi. efeqturi saprocento ganakveTi aris ganakveTi, romelic zustad axdens Sefasebuli momavali naRdi angariSsworebis an fuladi Semosulobebis (maT Soris sakredito danakargebis) finansuri instrumentis sufTa sabalanso RirebulebaSi diskontirebas finansuri instrumentebis momsaxurebis savaraudo vadaSi an ufro mokle periodSi. efeqturi saprocento ganakveTi amcirebs sxvadasxva saprocento instrumentebis fulis nakadebs momdevno fasebis gadaxedvis TariRamde, garda premiisa an diskontisa, romelic asaxavs instrumentSi miTiTebul mcocav ganakveTze gavrcelebul kredits, an sxva cvladebs, romlebic ar Seesabameba sabazro ganakveTebs. aseTi premiebi an diskontebi amortizebulia instrumentis mTeli darCenili sasicocxlo vadis ganmavlobaSi. dRevandeli Rirebulebis gaTvlebi moicavs kontraqtis mxreebs Soris yvela gadaxdil an miRebul gadasaxads, romlebic warmoadgens efeqturi saprocento ganakveTis ganuyofel nawils (ixileT Semosavlis da danaxarjis aRiarebis politika).

finansuri instrumentebis Tavdapirveli aRiareba. savaWro fasiani qaRaldebi, warmoebulebi da sxva finansuri instrumentebis samarTliani RirebulebiT mogeba an zarali Tavdapirvelad daregistrirebulia samarTliani RirebulebiT. yvela sxva finansuri instrumenti Tavdapirvelad registrirebulia samarTliani RirebulebiT plius saoperacio xarjebi. Tavdapirveli aRiarebisas samarTliani Rirebulebis saukeTeso mtkicebulebaa garigebis fasi. Tavdapirveli aRiarebisas mogeba an zarali aRiardeba mxolod maSin, Tu arsebobs sxvaoba samarTlian Rirebulebasa da garigebis fass Soris, rac SeiZleba dadasturdes imave instrumentSi sxva dakvirvebas daqvemdebarebuli mimdinare sabazro operaciebiT an Sefasebis meTodiT, romelic moicavs mxolod dakvirvebas daqvemdebarebuli bazrebidan monacemebs.

im finansuri aqtivebis yvela Sesyidva da gayidva, romlebic moiTxovs regulaciiT an sabazro konversiiT dadgenil vadebSi miwodebas (`regularuli wesiT” Sesyidvebi da gayidvebi) registrirebulia garigebis dRes, romel dResac, jgufi finansuri aqtivis miwodebis valdebulebas iRebs. yvela sxva Sesyidvis aRiareba xdeba maSin, roca sawarmo xdeba instrumentis sakontraqto debulebebis nawili.

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finansuri aqtivebis aRiarebis gauqmeba. jgufi auqmebs finansuri aqtivebis aRiarebas, roca (a) aqtivebi gamosyidulia an aqtivebidan fulad nakadebze uflebebi sxvagvarad Sewydeba, an (b) jgufma gadasca finansuri aqtivebidan fulad nakadebze uflebebi an Sevida sakvalifikacio gamtar garigebaSi, romlis drosac (i) aseve ganaxorciela aqtivebis mflobelobiT gamowveuli arsebiTad yvela riskisa da sargebelis gadacema an (ii) ar ganaxorciela mflobelobasTan dakavSirebuli arsebiTad yvela riskis da sargeblis arc gadacema da arc SenarCuneba, garda kontrolis uflebis SenarCunebisa. kontrolis uflebis SenarCuneba xdeba, Tu kontragents ar aqvs praqtikuli SesaZlebloba mihyidos aqtivi mTlianad kavSirSi ar myof mesame mxares gayidvebze damatebiTi SezRudvebis dawesebis gareSe.

fuli da fulis ekvivalentebi. fuli da fulis ekvivalentebi aris punqtebi, romlebic iolad konvertirdeba arsebul valutebs Soris da romlebic eqvemdebareba Rirebulebis cvlilebis umniSvnelo risks. fuli da fulis ekvivalentebi moicavs salaroSi fuladi saxsrebis naSTs, saqarTvelos erovnuli bankidan (seb) misaReb saxsrebs savaldebulo rezervebis gamoklebiT, yvela bankTaSoris ganTavsebas da bankTaSoris debitorul davalianebas sam Tveze naklebi Tavdapirveli dafarvis vadiT. sam Tveze meti periodiT dabandebuli saxsrebi ar Sedis fulsa da fulis ekvivalentebSi. fuli da fulis ekvivalentebi aRiricxeba amortizebuli RirebulebiT.

fuladi nakadebis angariSgebebSi warmodgenili gadaxdili an miRebuli Tanxebi asaxavs jgufis mier ganxorcielebuli fulisa da fulis ekvivalentebis gadaricxvebs, maT Soris jgufSi misive partniorebis mimdinare angariSebze daricxul an kreditirebul Tanxebs, rogoricaa kreditis procentidan Semosavali an klientis mimdinare angariSis an saprocento gadaxdebis an klientis mimdinare angariSze kreditirebuli sesxebis gadaxdebidan ZiriTadi Tanxis amoRebiT, romelic warmoadgens klientisgan miRebul fulsa an fulis ekvivalents.

savaldebulo fuladi saxsrebi saqarTvelos erovnul bankSi. savaldebulo fuladi saxsrebis saqarTvelos erovnul bankSi aRiricxeba amortizebuli RirebulebiT da warmoadgens savaldebulo sarezervo depozitebs, romlebic ar gamoiyeneba jgufis yoveldRiuri operaciebis dasafinanseblad da amitom fulis nakadebis konsolidirebul angariSebTan dakavSirebiT ar iTvleba fulisa da fulis ekvivalentebis nawilad.

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

gasayidad arsebuli sainvesticio fasiani qaRaldebi warmodgenilia samarTliani RirebulebiT. savalo valdebulebebis saxiT gasayidad arsebuli fasian qaRaldebze procentidan Semosavali gaangariSdeba efeqturi saprocento ganakveTis meTodis gamoyenebiT da aRiarebulia wlis mogebasa an zaralSi. gasayidad arsebul wilobriv instrumentebze dividendebi aRiarebulia wlis mogebasa an zaralSi, roca jgufis ufleba miiRos gadaxdili Tanxa ganisazRvreba da SesaZlebeli gaxdeba dividendebis miReba. samarTlian RirebulebaSi cvlilebis yvela sxva elementi gadaideba kapitalSi, sanam investiciis aRiareba ar gauqmdeba an Semcirdeba, da aseT SemTxvevaSi kumulatiuri mogeba an zarali aRiricxeba kapitalidan mogebasa an zaralSi. TviTRirebulebis Semcirebidan zarali aRiarebulia mogebasa an zaralSi, roca is warmoiqmneba erTi an meti movlenis (`zaralis dadgomis SemTxveva”) Sedegad, romelic moxdeba gasayidad arsebuli sainvesticio fasiani qaRaldebis Tavdapirveli aRiarebis Semdeg.

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wilobriv fasian qaRaldebSi mis Rirebulebaze qvemoT samarTliani RirebulebaSi mniSvnelovani an xangrZlivi Semcireba aris misi gaufasurebis indikatori. gaufasurebis Sedegad kumulatiuri zarali – romelic izomeba SeZenis Rirebulebasa da arsebul samarTlian Rirebulebas Soris sxvaobiT, gamoklebuli adre aRiarebul aqtivze mogebasa an zaralSi nebismieri gaufasurebiT gamowveuli zarali - kapitalidan aRiricxeba da aRiarebulia mogebasa an zaralSi. wilobriv instrumentTan dakavSirebuli gaufasurebiT gamowveuli zarali ar brundeba mogeba-zaralis punqtis saSualebiT. Tu Semdgom periodSi, gasayidad arsebulis saxiT Sefasebuli wilobrivi instrumentis samarTliani Rirebuleba gaizrdeba. zrda SeiZleba obieqturad dakavSirebuli iyos mogebasa an zaralSi aRiarebul gaufasurebiT gamowveul zaralis Semdeg warmoqmnil movlenasTan, gaufasurebiT gamowveuli zarali Seicvleba mogebiT aRniSnul wels.

dafarvis vadamde flobili sainvesticio fasiani qaRaldebi. es klasifikacia moicavs kvotirebul arawarmoebul finansur aqtivebs, romlebic ar warmoadgenen warmoebul finansur instrumentebs da gaaCniaT fiqsirebuli an gansazRvradi dafarvebis grafiki da fiqsirebuli vada, da klasificirdebian rogorc dafarvis vadamde flobili fasiani qaRaldebi, rodesac jgufs Seswevs maTi vadamde flobis unari. xelmZRvaneloba axdens dafarvis vadamde flobil sainvesticio fasiani qaRaldebis klasifikacias maTi Tavdapirveli aRiarebiT da axdens am klasifikaciis saTanadoobis gadafasebas TviToeuli saangariSo periodis dasrulebisas. dafarvis vadamde flobili sainvesticio fasiani qaRaldebi aRiricxeba amortizebuli RirebulebiT.

saxsrebi sxva bankebSi. sxva bankebSi saxsrebi fiqsirdeba maSin, roca jgufi avansad gascems Tanxas partnior bankebze, romelTa Tavdapirveli dafarvis vada sam Tveze metia da ar aqvs fiqsirebul an dadgenil vadebSi dasafari arakvotirebuli ara-warmoebuli debitoruli davalianebis sxvaze gadacemis ganzraxva. sxva bankebSi saxsrebi aRricxulia amortizebuli RirebulebiT.

klientebze gacemuli sesxebi da avansebi. klientebze gacemuli sesxebi da avansebi registrirdeba, roca jgufi avansad gascems Tanxas klientisgan fiqsirebul an dadgenil vadebSi dasafari arakvotirebuli ara-warmoebuli debitoruli davalianebis Sesyidvis an Seqmnis mizniT da ar aqvs debitoruli davalinebebi gadacemis ganzraxva. klientebisTvis gadasaxdeli sesxebi da avansebi aRiricxeba amortizebuli RirebulebiT. Tu gaufasurebeli finansuri aqtivebi xelxala gadaecema da am gadacemis pirobebi arsebiTad gansxvavdeba adrindeli pirobebisgan, axali aqtivi Tavdapirvelad aRiardeba samarTliani RirebulebiT.

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

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

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

- msesxebeli eqvemdebareba gakotrebas an ganicdis finansur reorganizacias;

- msesxebelis gadaxdis unarianobaSi aris uaryofiTi saxis cvlileba, romelic gamowveulia msesxebelze gavlenis mqone qveynis an adgilobriv ekonomikur pirobebSi cvlilebebis Sedegad; an

- uzrunvelyofis Rirebuleba mniSvnelovnad Semcirda sabazro pirobebis gauaresebis Sedegad.

gaufasurebis koleqtiurad Sefasebis mizniT, finansuri aqtivebi dajgufebulia msgavsi sakredito riskebis maxasiaTeblebis mixedviT. aRniSnuli maxasiaTeblebi, warmoadgenen ra movalis unaris indikators gadaixadon yvela gadasaxdeli Tanxa Sefasebuli aqtivebis sakontraqto pirobebis Sesabamisad, Seesabameba jgufTan an aseT aqtivebTan dakavSirebul momavali fuladi nakadebis Sefasebas.

im finansuri aqtivebis jgufSi momavali fuladi nakadebi, romelTa gaufasureba erToblivad fasdeba, gaangariSdeba Zveli danakargebis da gadavadebuli gadasaxdeli Tanxebis warmatebiT dafarvis safuZvelze. arsebuli gamocdileba regulirdeba dakvirvebas daqvemdebarebuli arsebuli monacemebis safuZvelze, romlis mizania im arsebuli pirobebis gavlenis asaxva, romelic gavlenas ar axdenda warsulSi, da im warsuli garemoebebis gavlenisgan gaTavisufleba, romelic amJamad ar arsebobs.

Tu amortizebuli RirebulebiT aRricxuli gaufasurebuli finansuri aqtivebis pirobebi gadaixedeba an sxvagvarad Seicvleba msesxebelis an emitentis finansuri sirTuleebis gamo, gaufasureba izomeba pirobebis Secvlamde Tavdapirveli efeqturi saprocento ganakveTis gamoyenebiT.

gaufasurebiT gamowveuli zarali yovelTvis aRiarebulia Sesafasebeli rezervebis angariSSi, raTa aqtivis sabalanso Rirebuleba Semcirdes aqtivis Tavdapirveli efeqturi saprocento ganakveTiT diskontrirebul mosalodneli fuladi nakadebis arsebul Rirebulebamde (romelic moicavs momaval sakredito danakargebs, romelic ar warmoqmnila). giraoTi uzrunvelyofili finansuri aqtivis Sefasebuli momavali fuladi nakadebis arsebuli Rirebulebis gaangariSeba asaxavs fulad nakadebs, romelic SeiZleba gamoiwvios giraos gamosyidvis uflebis gauqmebam, gamoklebuli giraos uzrunvelyofis miRebis da gayidvis xarjebi, miuxedavad imisa, giraos gamosyidvis uflebis gauqmeba mosalodenlia Tu ara.

Tu momdevno periodSi gaufasurebiT gamowveuli zaralis Tanxa Semcirdeba da es Semcireba obieqturad iqneba dakavSirebuli aseTi gaufasurebis Semdeg warmoqmnil movlenasTan (rogoricaa movalis sakredito reitingSi gaumjobeseba), adre aRiarebuli

gaufasurebiT gamowveuli zarali gadava mogeba-zaralis nawilSi Sesafasebeli rezervis angariSis koreqtirebis safuZvelze

amoRebas ar daqvemdebarebuli aqtivebi Camoiwereba dakavSurebuli gaufasurebiT gamowevuli zaralis rezervis safuZvelze mas Semdeg, rac aqtivis dafarvis yvela aucilebeli procedura dasruldeba da ganisazRvreba danakargis moculoba. klientebze gacemuli kreditebi sacalo, mcire da saSualo sawarmoebisa da mikro segmentebSi (segmentis gansazRvrebebi ixileT SeniSvnaSi 28) Camoiwereba qvemoT warmodgenilidan romelic ufro adre iqneba (a) Tu gadaxdis gadavadeba moxdeba 180 dReze meti xniT an (b) srulad iqneba dafaruli 90 dReze meti xnis ganmavlobaSi. korporatiul segmentSi klientebze gacemuli kreditebi Camoiwereba 270 dReze meti xniT gadavadebis Semdeg, Tu xelmZRvaneloba ar moelis kreditis dafarvas 270 dRiani zRvaris Semdeg xanmokle vadaSi. adre Camowerili Tanxebis Semdgomi dafarva kreditirebulia wlis mogeba-zaralSi gaufasurebis Sedegad zaralis angariSze.

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giraoSi dasakuTrebuli qoneba. dasakuTrebuli qoneba warmoadgens gadavadebuli sesxebis dasafarad jgufis mier SeZenil arafinansur aqtivebs. es aqtivebi SeZenisas Tavdapirvelad aRiarebulia samarTliani RirebulebiT da Setanilia ZiriTad saSualebebSi, sainvesticio qonebaSi an asxva aqtivebSi arsebul maragebSi maTi xasiaTidan da am aqtivebTan dakavSirebiT jgufis ganzraxvidan gamomdinare. isini xelaxla fasdeba da aRiricxeba am kategoriis aqtivebTan dakavSirebuli saaRricxvo politikis Sesabamisad. kerZod, fasdeba TviTRirebulebasa da wminda sarealizacio

Rirebulebas Soris umciresiT. sakredito xasiaTis valdebulebebi. jgufi iRebs sakredito xasiaTis valdebulebebs, maT Soris akreditivebs da finansur garantiebs. finansuri garantiebi warmoadgens gamouxmob uzrunvelyofas ganxorcieldes gadaxdebi im SemTxvevaSi, Tu klienti ver Seasrulebs mesame mxareebis mimarT mis valdebulebebs. garantiebs aqvT igive sakredito riskebi rac sesxebs. finansuri garantiebi da valdebulebebi Tavdapirvelad aRiardeba maTi samarTliani RirebulebiT, romelic Cveulebriv dasturdeba miRebuli sakomisio TanxebiT. es Tanxa amortizdeba mTeli valdebulebis periodSi wrfivi meTodiT, garda warmoqmnili sesxebis valdebulebebisa, Tu mosalodenlia, rom jgufi Seva konkretul sesxis gacemis SeTanxmebaSi da ar apirebs am sesxis realizacias misi warmoqmnidan mokle xanSi; aseTi sesxis sakomisio gadavadebulia da Setanilia Tavdapirveli aRiarebisas sesxis sabalanso RirebulebaSi. TiToeuli saangariSo periodis bolos, es

valdebulebebi fasdeba Semdeg or sidides Soris udidesad: (1) Tanxis araamortizebuli

naSTi Tavdapirveli aRiarebisas (2) TiToeuli saangariSo periodis bolos valdebulebis dasafarad saWiro saukeTeso xarjTaRricxviT.

Sesrulebis garantiebi aris kontraqtebi, romlebic uzrunvelyofs kompensacias, Tu meore mxare ver Seasrulebs sakontraqto valdebulebas. aseTi kontraqtebi ar iwvevs sakredito riskis gadacemas. Sesrulebis garantiebi Tavdapirvelad aRiarebulia maTi samarTliani RirebulebiT, romelic Cveulebriv dasturdeba miRebuli mosakreblebis TanxiT. es Tanxa amortizebulia wrfivi meTodis safuZvelze kontraqtis mTeli periodis ganmavlobaSi. TviToeuli saangariSo periodis bolos, Sesrulebis garantiis kontraqtebi fasdeba Semdegis mixedviT (i) Tavdapirveli aRiarebisas Tanxis araamortizebuli naSTi da (ii) im danaxarjebis saukeTeso Sefaseba, romelic aucilebelia diskontirebul arsebul Rirebulebamde kontraqtis dasafarad TviToeuli saangariSo periodis bolos, Tu diskontirebis efeqti mniSvnelovania.

banks aqvs sakontraqto ufleba daubrundes Tavis klients im Tanxebis dasafarad, romlebic gadaxdilia Sesrulebis garantii kontraqtis dasaregulireblad, aseTi Tanxebi aRiarebulia rogorc sesxebi da debitoruli davalianebebi.

gudvili. gudvili aRricxulia TviTRirebulebas daklebuli dagrovili gaufasurebiT (Tuki aseTi arsebobs). jgufi amowmebs gudvils gaufasurebaze gudvils sul mcire yovelwliurad da roca aris gudvilis gaufasurebis niSnebi. gudvili ganawildeba fuladi saxsrebis generirebis aqtivebSi, an fuladi saxsrebis generirebis aqtivebis jgufSi, romlebic savaraudod sargebels naxaven kompaniebis gaerTianebiT. aseTi erTeulebi an erTeulebis jgufebi warmoadgenen im yvelaze dabal dones, romelzec jgufi amowmebs gudvils da romelic ar aRemateba segments. im fuladi saxsrebis generirebis aqtivebSi operaciis daregulirebidan mogeba an zarali, romelSic ganawilda gudvili, moicavs daregulirebis operaciasTan dakavSirebul gudvilis sabalanso Rirebulebas, romelic zogadad fasdeba daregulirebuli operaciis SedarebiTi Rirebulebis da fuladi saxsrebis generirebis aqtivebis SenarCunebuli nawilis safuZvelze.

ZiriTadi saSualebebi. ZiriTadi saSualebebi, garda Senobebisa da mimdinare mSeneblobebisa, miTiTebulia TviTRirebulebiT, gamoklebuli akumulirebuli cveTa da gaufasurebis rezervi (aseTis arsebobis SemTxvevaSi). SeZenili Svilobili kompaniebis ZiriTadi saSualebebis Rirebuleba aris SeZenis TariRisTvis Sefasebuli samarTliani Rirebuleba.

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Tavdapirveli aRiarebis Semdeg miwa, Senobebi da mimdinare mSeneblobebi aRricxulia gadafasebuli RirebulebiT (romelic gadafasebis TariRisTvis aris samarTliani Rirebuleba), gamoklebuli nebismieri Semdgomi cveTa da akumulirebuli gaufasurebiT gamowveuli zarali. gadafasebebi sakmaod xSirad xdeba, rac uzrunvelyofs imas, rom sabalanso Rirebuleba mniSvnelovnad ar gansxvavdeba saangariSo wlis bolos samarTliani Rirebulebisgan.

gadafasebis nebismieri metoba kreditdeba kapitalSi CarTuli ZiriTadi saSualebebis gadafasebis rezervze, garda im SemTxvevisa, rodesac xdeba uwin mogeba-zaralis konsolidirebul angariSgebaSi CarTuli Camofasebis Sebruneba. am SemTxvevaSi, mateba aRiardeba mogeba-zaralis konsolidirebul angariSgebaSi. gadafasebis deficiti aRiardeba mogeba-zaralis konsolidirebul angariSgebaSi, garda im SemTxvevisa, rodesac deficiti pirdapir qviTavs imave aqtivze uwin aRiarebul matebas, da gamoiqviTeba ZiriTadi saSualebebis gadafasebis rezervidan. gadafasebuli Senobebis cveTa iricxeba mogeba-zaralis konsolidirebul angariSgebaSi. gadafasebuli qonebis gasxvisebis Semdeg, am konkretul aqtivTan dakavSirebuli gadafasebis rezervi gadadis gaunawilebel mogebaSi

mcire remontisa da teqmomsaxurebis xarjSi aRiareba xdeba maTi warmoqmisTanave. ZiriTadi saSualebebis mTavari nawilebis an komponentebis Secvlis Rirebuleba kapitalizdeba da Secvlili nawili ki Camoiwereba.

gaufasurebis SemTxvevaSi, ZiriTadi saSualebebi Camoiwereba maTi ufro maRali gamoyenebis RirebulebiT da samarTliani RirebulebiT, gamoklebuli realizaciis xarjebi. sabalanso Rirebulebis kleba iricxeba mogeba-zaralSi, Tu is aRemateba kapitalSi adre gadafasebul namets. wina wlebSi aRiarebuli aqtivis gaufasurebiT gamowveuli zarali Seicvleba, Tu moxdeba Sebruneba im SefasebaSi, romelic gamoiyeneba aqtivis gamoyenebis RirebulebiT da samarTliani RirebulebiT gansazRvrisTvis, gamoklebuli realizaciis xarjebi.

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

cveTa. miwa da mimdinare mSenebloba ar eqvemdebareba cveTas. sxva ZiriTadi saSualebebis cveTa cveTis daricxva xdeba wrfivi meTodiT, ZiriTadi saSualebebis sasargeblo momsaxurebis xangrZlivobis Semdegi maCveneblebis mixedviT: Senobebi 30 – 100 weli;

aveji da mowyobilobebi 5 – 8 weli;

kompiuterebi da saofise teqnika 3 – 8 weli;

satransporto saSualebebi 4 – 5 weli;

sxva aRWurviloba 2 – 10 weli; da

ijariT aRebuli obieqtis remonti 7 welze naklebi an ijaris vadaze naklebi

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

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

sainvesticio qoneba warmodgenilia TviTRirebulebiT, gamoklebuli akumulirebuli cveTa da gaufasurebis rezervi, Tu arsebobs aseTi. sainvesticio qoneba amortizdeba wrfivad ocdaaTidan ormocdaaT wlamde mosalodneli eqpluataciis periodis gaTvaliswinebiT. Tu arsebobs raime niSani, rom sainvesticio qoneba SeiZleba gaufasurdes, jgufi gansazRvravs amoRebis savaraudo Tanxas gamosaynebel Rirebulebasa da samarTlian Rirebulebas (realizaciis xarjebis Semdeg) Soris udidesiT. sainvesticio sakuTrebis sabalanso Rirebuleba Camoiwera anazRaurebad Rirebulebamde wlis moigebasa an zaralSi daricxviT. gaufasurebis Sedegad wina wlebSi aRiarebuli zarali Sebrundeba, Tu iqneba Semdgomi cvlileba aqtivis anazRaurebadi Rirebulebis gansaRvrisas gamoyenebul SefasebebSi.

sainvesticio sakuTrebaSi Setanili miwa ar icviTeba. sainvesticio sakuTrebebis sxva qonebebis gaufasureba gaangariSdeba wrfivi daricxvis meTodis gamoyenebiT, raTa gaanawilon maTi TviTRirebuleba maT narCen Rirebulebaze 30 wlidan 50 wlamde gaangariSebuli eqspluataciis vadaSi. sainvesticio sakuTrebis narCeni Rirebuleba Sefasebulia rogorc nuli.

miRebuli saijaro Semosavali aRricxulia sxva saoperacio Semosavlis farglebSi wlis mogeba-zaralSi.

Semdgomi danaxarji kapitalizdeba da zrdis aqtivis sabalanso Rirebulebas, mxolod roca navaraudevia, rom danaxarjebTan dakavSirebulia momavali ekonomikuri sargebelis zrda da SesaZlebelia Rirebulebis saimedod Sefaseba. yvela sxva remonti da teqnikuri momsaxureba aRiardeba xarjebSi maTi warmoqmnisTanave.

aramaterialuri aqtivebi. jgufis yvela aramaterialur aqtivs aqvs gansazRvruli eqspluataciis vada da ZiriTadad moicavs kapitalizebul kompiuterul programul uzrunvelyofasa da licenziebs.

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

investiciebi finansur lizingSi. Tu jgufi meijarea ijaraSi, romelic gadascems moijares mflobelobasTan dakavSirebul arsebiTad yvela risks da sargebels, ijariT gacemuli aqtivebi warmodgenilia rogorc finansuri lizingidan misaRebi Tanxebi da aRricxulia momavali saijaro gadasaxadebis arsebuli RirebulebiT. investiciebi finansur lizingSi Tavdapirvelad aRiarebulia dasawyisSi (roca ijaris vada iwyeba) diskontis ganakveTis gamoyenebiT (saijaro xelSekrulebis dasawyisSi da mxareebis mier ijaris mTavari pirobebis Sesrulebis dRes).

sxvaoba srul debitorul davalianebasa da arsebul Rirebulebas Soris warmoadgens momavali periodebis finansur Semosavals. es Semosavali aRirdeba lizingis vadis periodSi saboloo kursis meTodis gamoyenebiT (dabegvramde), romelic asaxavs mudmiv periodul mogebis normas. ijaris SeTanxmebasa da uzrunvelyofasTan uSualod dakavSirebuli zrdadi danaxarjebi Setanilia finansuri lizingidan misaRebi Tanxebis Tavdapirvel SefasebaSi da amcirebs ijaris vadaSi aRiarebuli Semosavlis moculobas. finansuri Semosavali aRricxulia mogeba-zaralis konsolidirebuli angariSgebis saprocento SemosavalSi.

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gaufasurebiT gamowveuli zarali aRiarebulia mogeba-zaralSi. is warmoiqmneba erTi an meti movlenisgan (`zaralis warmoqmnis SemTxvevebi”) investiciis Tavdapirveli aRiarebis Semdeg gaufasurebis statusis dasadgenad jgufi iyenebs imave meTodebs, rasac sesxebis SemTxvevaSi gaufasurebiT gamowveuli zarali aRiarebulia zaralis Sefasebis angariSSi, raTa debitoriswminda sabalanso Rirebuleba Camoiweros mosalodneli fuladi nakadebis dRevandel Rirebulebamde (romelic gamoricxavs momaval sakredito zarals, romelic ar warmoqmnila) finansuri lizingis diskontirebuli saprocento ganakveTebiT. gaangariSebuli momavali fuladi nakadebi asaxavs fulad nakadebs, romelic SeiZleba warmoiqmnas ijaris Sesabamisad aqtivebis SeZenisa da gayidvis Sedegad. Sewyvetili lizingebidan debitoruli davalianebebi. kompania aRiarebs Sewyvetili kontraqtebidan debitorul davalianebebs ijaris kontraqtis Sewyvetis momentSi. es debitoruli davalianebebi Sefasebulia TanxiT, romelic moicavs xelaxla mflobelobaSi dabrunebuli aqtivebis samarTlian Rirebulebas da finansur ijaraSi wminda investiciis gadauxdel naSTs Soris sxvaobas. debitoruli davalianebebi Sefasebulia amortizebuli RirebulebiT gamoklebuli gaufasureba. saijaro aqtivebis Sesasyidad avansis gadaxda. saijaro aqtivebis Sesasyidad avansis gadaxda moicavs aqtivebis SesaZenad procentian avansis gadaxdas maTi ijarisTvis gadasacemad. aseTi avansebi Sefasebulia amortizebuli RirebulebiT gamoklebuli gaufasureba. ijarebis dasawyisSi, saijaro kontraqtebis mimarT avansebi gadairicxeba finansur ijaris wmida investiciaSi. saxsrebi sakredito dawesebulebebSi. sakredito dawesebulebebis mimarT Tanxebi aRricxulia, roca Ffuli an sxva aqtivebi gadaecema jgufs partniori bankebis mier. arawarmoebuli valdebuleba Sefasebulia amortiebuli RirebulebiT. Tu jgufi Seisyidis Tavis sakuTar vals, is amoRebuli iqneba finansuri mdgomareobis konsolidirebuli angariSidan da valdebulebis sabalnso Rirebulebasa da gadaxdil uzrunvelyofas Soris sxvaoba Setanilia valis dafarvis Sedegad warmoqmnil mogebasa an zaralSi. klientis angariSebi. klientis angariSebi aris fizikuri pirebis, saxelmwifos an korporatiuli klientebis mimarT arawarmoebuli valdebulebebi da aRricxulia amortizebuli RirebulebiT.

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

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

sxva finansur instrumentebSi CarTuli warmoebuli finansuri instrumentebi miCneulia calkeul warmoebul finansur instrumentebad, Tu maTi ekonomikuri maxasiaTeblebi da riskebi ar aris pirdapir dakavSirebuli kontraqtSi asaxul monacemebTan

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mogebis gadasaxadebi. mogebis gadasaxadebi warmodgenilia konsolidirebul finansur anagriSgebebSi Sesabamis teritoriebze (sadac banki da misi Svilobili kompaniebi funqcionireben) angariSgebis periodis bolosTvis moqmedi kanonmdeblobis Sesabamisad. mogebis gadasaxadis daricxva/krediti moicavs mimdinare gadasaxads da gadavadebul gadasaxads da aRiarebulia mogeba-zaralis konsolidirebul angariSgebebSi, Tu isini aRiarebuli ar aris uSualod kapitalSi, radgan is ukavSirdeba operaciebs, romlebic aseve aRiarebulia imave an sxva periodSi uSualod kapitalSi.

mimdinare gadasaxadi aris Tanxa, romelic savaraudod gadasaxdelia sagadasaxado organoebisTvis an misaRebia maTgan mimdinare da wina periodebis dasabegr mogeba-zaralTan dakavSirebiT. dasabegri mogeba-zarali efuZneba varaudebs, nebadarTulia Tu ara konslidirebuli finansuri angariSgebebis warmodgena Sesabamisi sagadasaxado deklaraciebis Sevsebamde. mogebis gadasaxadis garda sxva gadasaxadebi aRricxulia administraciul da sxva saoperacio xarjebSi.

gadavadebuli mogebis gadasaxadi warmodgenilia sabalanso valdebulebebis meTodis gamoyenebiT momavalSi gadatanil sagadasaxado zaralTan dakavSirebiT da dabegvris mizniT aqtivebisa da valdebulebebis moculoba da maTi sabalanso Rirebuleba finansuri angariSgebis warmodgenis mizniT. Tavdapirveli aRiarebis mixedviT, gadavadebuli gadasaxadebi ar aris aRricxuli kompaniebis gaerTinebis garda sxva operaciaSi aqtivis an valdebulebis Tavdapirvel aRiarebisas arsebul droebiT sxvaobis TvalsazrisiT, Tu es operacia, Tavdapirvelad aRricxvisas, gavlenas ar axdens arc aRricxvaze da arc dasabegr mogebaze. gadavadebuli sagadasaxado valdebulebebi ar aris aRricxuli gudvilis Tavdapirvel aRiarebasa da SemdgomSi im gudvils Soris droebiTi gansxvavebis TvalsazrisiT, romelic ar eqvemdebareba gadasaxdis daqviTvas. gadavadebuli sagadasaxado naSTebi izomeba moqmedi an arsebiTad im angariSgebis periodis bolos moqmedi sagadasaxado ganakveTebiT, romlebic savaraudod gamoyenebuli iqneba periodis mimarT, roca droebiTi sxvaobebi Sebrundeba an gamoyenebuli iqneba momavalSi gadatanili sagadasaxado zarali. gadavadebuli sgadasaxado aqtivebi da valdebulebebis neto moculoba Sejamebulia mxolod jgufis individualuri kompaniebis farglebSi. gadavadebuli sagadasaxado aqtivebi daqviTvas daqvemdebarebuli droebiTi sxvaobebisa da momavalSi gadatanili sagadasaxado zaralis TvalsazrisiT aRricxulia mxolod maSin Tu aSkaraa, rom momavali dasabegri mogeba xelmisawvdomi iqneba da SesaZlebeli iqneba misi daqviTvebi.

gadavadebuli mogebis gadasaxadi warmodgenilia SeZenis Semdeg Svilobili kompaniebis gaunawilebel mogebebze, Tu jgufi ar akontrolebs Svilobili kompaniis sadividendo politikas da aSkaraa, rom sxvaoba ar Sebrundeba dividendebis saSualebSi an sxvagvarad uaxloes momavalSi. gaurkveveli sagadasaxado mdgomareoba. jgufis gaurkveveli sagadasaxado mdgomareoba xelaxla Sefasdeba xelmZRvanelobis mier TiToeuli saangariSo periodis bolos. valdebulebebi aRricxulia mogebis gadasaxadis poziciebTan dakavSirebiT, romlebic xelmZRvanelobis azriT savaraudod ar gamoiwvevs damatebiTi gadasaxadebis dakisrebas, Tu poziciebi sadao ar gaxdeba sagadasaxado organoebis mxridan. aseTi Sefaseba efuZneba saangariSo periodis bolos moqmed sagadasaxado kanonmdeblobis interpretacias da aseT sakiTxebze nebismieri cnobili sasamarTlos an sxva ganCinebas. sauravebTan, procentTan da saSemosavlos garda sxva gadasaxadebTan dakavSirebuli valdebulebebi, aRiarebulia xelmZRvanelobis mier danaxarjebis SefasebaSi, romelic saWiroa saangariSo periodis bolos valdebulebebis dasafarad. mosalodneli xarjebisa da gadaxdebis rezervi. mosalodneli xarjebisa da gadaxdebis rezervebi aris gaurkveveli vadisa an Tanxis arafinansuri valdebulebebi. maTi dagroveba xdeba, roca jgufs aqvs mimdinare samarTlebrivi an konstruqciuli valdebuleba warsulSi arsebuli movlenebis gamo da aSkaraa, rom valdebulebis Sesasruleblad saWiroa ekonomikuri sargeblebis momcveli resursebis gadineba, da SesaZlebelia valdebulebis moculobis saimedo Sefasebis gakeTeba.

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saaqcio kapitali. araaucilebeli dividendebiT Cveulebrivi aqciebi klasificirebulia rogorc kapitali. gare xarjebi, pirdapir dakavSirebuli axali aqciebis gamoSvebasTan, sawarmoTa gaerTianebisTvis gamoSvebuli aqciebis garda, aRricxulia rogorc gamoqviTvebi kapitalis Semosavlebidan. gamoSvebuli aqciebis nominalur Rirebulebaze meti nebismieri samarTliani Rirebulebis mqone miRebuli safasuri aRiricxeba, rogorc damatebiT Setanili kapitali. Semosavlisa da xarjebis aRiareba. saprocento Semosavali da xarji aRricxulia yvela savalo instrumentTan dakavSirebiT daricxvis meTodiT efeqturi saprocento meTodis gamoyenebiT. es meTodi, rogorc saprocento Semosavlis an danaxarjis nawili, gadaavadebs kontraqtis mxareebs Soris yvela gadaxdil an miRebul mosakrebels, romelic warmoadgens efeqturi saprocento ganakveTis, saoperacio xarjebis da yvela sxva Senatanis an diskontis ganuyofel nawils.

efeqturi saprocento ganakveTis ganuyofeli mosakreblebi moicavs finansuri aqtivis an finansuri valdebulebis warmoqmnisas an SeZenisas bankis mier miRebul an gadaxdil kreditis organizebasTan dakavSirebul sakomisios, magaliTad, kreditunarianobis Sefasebis sakomisio, garantiis an uzrunvelyofis Sefasebis da aRricxvis sakomisio, finansuri instrumentis SeTanxmebis pirobebisa da saoperacio dokumentebis damuSavebis sakomisio. sabazro saprocento ganakveTiT sesxebis gasacemad jgufis mier miRebuli sakomisioebi warmoadgens efeqturi saprocento ganakveTis ganuyofel nawils, Tu aSkaraa, rom jgufi Seva konkretul sakredito SeTanxmebaSi da ar aris mosalodneli rom gacemidan mokle xanSi ar ganaxorcieldeba miRebuli kreditis realizacia. jgufi ar gansazRvravs sakredito valdebulebas rogorc mogeba-zarlSi warmodgenili samarTliani RirebulebiT finansur valdebulebebs.

roca kreditebis da sxva savalo instrumentebis amoReba saeWvo gaxdeba, isini Camoiwireba mosalodneli fuladi Semosavlebis mimdinare Rirebulebamde da amis Semdeg saprocento Semosavali aRiarebuli iqneba mimdinare Rirebulebis diskontiT aqtivis efeqturi saprocento ganakveTis safuZvelze, romelic gamoiyeneba gaufasurebiT gamowveuli zaralis Sesafaseblad.

yvela sxva sakomisio, mosakrebeli da sxva Semosavlisa da danaxarjis punqtebi aRricxulia daricxvis meTodiT im konkretuli operaciis dasrulebaze miTiTebiT, romelic Sefasda faqtobrivi gaweuli momsaxurebis safuZvlze rogorc gasawevi mTliani momsaxurebebis nawili.

sakomisioebi da mosakreblebi, romlebic warmoiqmneba mesame mxaresTan dakavSirebiT operaciis SeTanxmebasa an molaparakebaSi monawileobis Sedegad, da romelic exeba kreditebis, aqciebis an sxva fasiani qaRaldebis SeZenas an kompaniebis nasyidobas, da romlebic miiReba aRniSnuli operaciis ganxorcielebis Semdeg, aRiricxeba misi dasrulebisas. portfelTan dakavSirebuli da sxva marTvelobiTi, sakonsultacio da momsaxurebis sakomisioebi aRricxulia moqmedi momsaxurebis kontraqtebis mixedviT, Cveulebriv drois proporciuli nawilis safuZvelze. sainvesticio fondebTan dakavSirebuli aqtivis marTvis sakomisioebi aRricxulia gaweuli momsaxurebis periodis proporciulad. igive principi gamoiyeneba qonebis marTvasTan, finansur dagegmvasa da sadepozito momsaxurebebTan dakavSirebiT, romlebic mudmivad xorcieldeba drois xangrZliv periodSi.

ucxour valutis konvertacia. jgufis TviToeuli konsolidirebuli sawarmos funqciuri valuta aris ZiriTadad im ekonomikuri garemos valuta, sadac es sawarmo funqcionirebs. bankis funqciuri valuta da jgufis warmodgenili valuta aris saqarTvelos erovnuli valuta, lari.

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fuladi aqtivebi da valdebulebebi konvertirdeba TviToeuli sawarmos funqcionaluri valutaSi Sesabamis saangariSo periodSi im teritoriebze arsebuli oficialuri gacvliTi kursiT, sadac banki da misi Svilobili kompaniebi moqmedeben. savaluto operaciebiT da fuladi aqtivebisa da valdebulebebis TviToeuli sawarmos funqcionalur valutaSi wlis bolos oficialuri gacvliTi kursiT konvertaciiT gamowveuli mogeba da zarali aRiarebulia mogeba-zaralSi. wlis bolos arsebuli kursiT konvertacia ar gamoiyneba arafuladi punqtebis, maT Soris kapitalSi investiciebis mimarT. gacvliTi kursis cvlilebis gavlena saaqcionero fasiani qaRaldebis samarTlian Rirebulebaze aRricxulia rogorc samarTliani RirebulebiT mogeba-zaralis nawili.

jgufis TviToeuli sawarmos Sedegebi da finansuri mdgomareoba (romelTa funqcionaluri valuta ar aris hiperinflaciuri ekonomikis mqone qveynis valuta) warmodgenilia saprezentacio valutaSi Semdegnairad:

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

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

(iii) kapitalis komponentebi konvertirdeba istoriuli kursoT; da

(iv) yvela miRebuli sakurso sxvaoba aRiarebulia sxva srul mogebaSi.

Tu kontroli daikarga ucxour valutaSi operaciebisas, kursTaSoris sxvaoba romelic Tavdapirvelad aRiarebuli iyo srul sxva mogebaSi, reklasificirdeba mogeba/zaralis uwyisSi mimdinare wlisaTvis rogoc mogeba an zarali gayidvidan. Svilobili kompaniis nawilobrivi gasxvisebisas masze kontrolis dakargvis gareSe, dagrovili savaluto kursis sxvaoba reklasificirebulia rogorc arakontrolirebadi procenti kapitalSi.

gudvilisa da samarTliani Rirebulebis regulireba, romelic warmoiqmneba ucxouri sawarmos SeZenisas, miiCneva ucxouri sawarmos aqtivebad da valdebulebebad da konvertireba operaciis dasrulebis dRes 2013 wlis 31 dekembers ucxouri valutis naSTebisTvis gamoyenebuli saboloo gacvliTi kursi iyo 1 aSSd = 1.7363 lari (2012: 1 aSSd = 1.6567lari ; 2011: 1 aSSd = 1.6703 lari); 1 evro = 2.3891 lari (2012: 1 evro = 2.1825 lari; 2012: 1 evro = 2.1614 lari).

kompensireba. finansuri aqtivebi da valdebulebebi gaqviTulad aRiricxeba finansuri mdgomareobis konsolidirebul angariSgebaSi mxolod maSin, roca arsebobs Tanxebis gaqviTvis kanonieri ufleba, da arsebobs ganzraxva moxdes urTierTCaricxva an moxdes aqtivis realizeba da valdebulebis daregulireba erTdroulad.

personalis xarjebi da dakavSirebuli Senatanebi. xelfasebi, sargoebi, anazRaurebadi

wliuri Svebuleba da avadmyofobis gamo Svebuleba, bonusebi da arafuladi sargebeli, aseve, Tanxa gadaxdili wilobriv instrumentze dairicxeba im wels, romel welsac gaweuli iqna Sesabamisi momsaxurebebi jgufis TanamSromlebis mier.

sufTa mogeba erT aqciaze. erT aqciaze sufTa mogeba gamoiTvleba bankis mflobelebisTvis mikuTvnebuli mogeba-zaralis saangariSo wlis ganmavlobaSi arsebuli monawile aqciebis Sewonil saSualoze gayofiT.

gazavebuli mogebebi erT aqciaze .gazavebuli mogebebi erT aqciaze gaangariSdeba bankis mflobelebs mikuTvnebuli mogeba-zaralis gayofiT Cveulebrivi aqciebis Sewonil saSualo raodenobaze, koreqtirebuli periodis ganmavlobaSi gazavebuli yvela potenciuri Cveulebrivi aqciis efeqtebis miRebis mizniT. erT aqciaze gazavebuli mogebebis gaangariSebisas, Cveulebrivi aqciebi iTvleba gamoSvebulad misi gacemis dRes.

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finansur angariSgebaSi segmentebis mixedviT maCvenebelebis warmodgena. saoperacio segmentebi aRricxulia jgufis mTavari moqmedi gadawyvtilebis mimRebisTvis wardgenili Sida angariSgebis Sesabamisi wesiT. segmentebi, romelTa Semosavlebi, Sedegi an aqtivebi warmoadgens yvela segmentis aT an met procents, aRricxulia calke. wilobrivi instrumenti. aqciaze dafuZnebuli kompensaciis gegmis Sesabamisad jgufi iRebs momsaxurebebs xelmZRvanelobisgan jgufis wilobrivi instrumentebis sanacvlod. wilobrivi instrumentebis miniWebis sanacvlod miRebuli momsaxurebis samarTliani Rirebuleba aRiarebulia rogorc danaxarji. dasaxarji Tanxis mTliani Rirebuleba ganisazRvreba warmodgenili wilobrivi instrumentis samarTlian Rirebulebaze miTiTebiT, arasabazro momsaxurebis da wilobrivi uflebebis miRebis pirobebis gavlenis gareSe. arasabazro wilobrivi uflebis miRebis pirobebi Setanilia wilobrivi instrumentebis raodenobis Sesaxeb varaudebSi, romelTa miRebac navaraudevia. mTliani daxarjuli Tanxa aRiarebulia aRniSnuli uflebebis miRebis periodSi, es aris periodi romlis ganmavlobaSic unda dakmayofildes yvela konkretuli uflebis miniWebis piroba. TiToeuli sabuRaltro balansis warmodgenis TariRisTvis, jgufi iRebs im wilobrivi instrumentebis raodenobis miseul Sefasebas, romelTa miniWeba navaraudevia arasabazro wilobrivi uflebis miniWebis pirobebiT. is aRiarebs Tavdapirveli Sefasebebis Semowmebis gavlenas, Tuki aris, konsolidirebul mogeba-zaralis angariSgebebze, kapitalSi Sesabamisi koreqtirebebis SetaniT.. kapitalis zrda orive sqemis Sesabamisad, romelic gamowveulia wilobrivi kapitalis mixedviT, aRiricxeba wilobrivi instrumentis rezervSi. rodesac xdeba Tanxvedra wilobrivi uflebis miniWebis pirobebTan, wilobrivi instrumentis rezervi mikuTvnebulia saaqcio kapitalsa da saaqcio premiums. konsolidirebuli finansuri angariSgebebis cvlilebebi gamocemis Semdeg. bankis aqcionerebsa da menejments aqvs ufleba cvlilebebi Seitanos konsolidirebul finansur angariSgebebSi maTi gamocemis Semdeg. reklasifikaciebi. ukeTesi da ufro sasargeblo warmodgenis misaRwevad, xelmZRvanelobam Secvala finansuri angariSgebebis strofis ramdenime punqti 2013 wels. 2013 wlis 31 dekembris warmodgenasTan Sesabamisobis mizniT 2011 wlis 31 dekembrisa da 2012 wlis 31 dekembris naSTebSi ganxorcielda Semdegi reklasifikaciebi: periodis dasasruli

finansuri angariSgebebis strofis punqti

adre warmodgenili

reklasificirebuli aRwera

31 dekemberi 2012 savaldebulo salaros naSTebi seb-Si

- 316,061 seb-Si savaldebulo salaros naSTebis calke warmodgena finansuri mdgomareobis angariSgebis pirvel gverdze.

saxsrebi sxva bankebSi 345,603 29,542

31 dekemberi 2011 savaldebulo salaros naSTebi seb-Si

- 250,067

saxsrebi sxva bankebSi 291,009 40,942

31 dekemberi 2012 sxva bankebis saxsrebi (76,204) - sxva bankebis saxsrebi da sxva nasesxebi Tanxebi gaerTianda da warmodgenilia finansuri mdgomareobis angariSgebis meore gverdze.

sxva nasesxebi Tanxebi (550,919) -

saxsrebi sxva finansur organizaciebSi

- (627,123)

31 dekemberi 2011 sxva bankebis saxsrebi (110,378) -

sxva nasesxebi Tanxebi (517,772) -

valdebulebebi sakredito institutebis mimarT

- (628,150)

31 dekemberi 2012 valdebulbebisa da xarjebis rezervi

(3,306) (1,700) Sesrulebis garantiebisa da kreditTan dakavSirebuli valdebulebebis rezervis calkea warmodgenili mogeba-zaralis da sxva yovlismomcveli Semosavlis angariSgebis pirvel gverdze.

Sesrulebis garantiebisa da kreditTan dakavSirebuli valdebulebebis rezervi

- (1,606)

31 dekemberi 2011 valdebulbebisa da xarjebis rezervi

(1,553) (200)

Sesrulebis garantiebisa da kreditTan dakavSirebuli valdebulebebis rezervi

- (1,353)

konsolidirebuli mogeba-zaralisa da sxva sruli Semosavlis angariSis efeqturobis gasaZliereblad xelmZRvanelobam gadawyvita Secvalos strofis punqtebis dajgufeba da SemoiRo Semdegi strofis-mixedviT Sejameba: wminda sakomisio Semosavali; sxva mimdinre

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arasaprocento saoperacio Semosvali, saoperacio Semosavali gaufasurebis xarjis rezervis gaTvaliswinebiT, saoperacio xarjebi

3 mniSvnelovani sabuRaltro Sefasebebi da daSvebebi sabuRaltro politikis gamoyenebisas

jgufi akeTebs Sefasebebsa da daSvebebs, romelic gavlenas axdens momdevno finansur wels aqtivebisa da valdebulebebis saangariSo moculobaze. Sefasebebi da varaudebi mudmivad fasdeba da efuZneba xelmZRvanelobis gamocdilebasa da sxva faqtorebs, maT Soris momavali movlenebis molodinebs, romlebic savaraudod gonivrulia arsebul garemoebebSi. Sefasebebis momcveli daSvebebis garda xelmZRvaneloba aseve akeTebs garkveul daSvebebs saaRicxvo politikis gamoyenebis procesSi. konoslidirebul finansur angariSgebebSi aRiarebul Tanxebze mniSvnelovani gavlenis mqone daSvebebi da Sefasebebi, romlebsac SeuZliaT gamoiwvion mniSvnelovani cvlilebebi aqtivebisa da valdebulebebis sabalanso RirebulbaSi momdevno finansur wels moicavs: dakavSirebuli mxaris tranzaqciebis Tavdapirveli aRiareba. saqmianobis normaluri warmarTvis pirobebSi, jgufi Sedis garigebaSi masTan dakavSirebul mxareebTan. bass 39 moiTxovs finansuri instrumentebis Tavdapirvel aRiarebas maTi samarTliani RirebulebiT. ganxilva xdeba im sakiTxTan dakavSirebiT tranzaqciebi Sefasebulia sabazro RirebulebiT Tu arasabazro saprocento ganakveTebiT, Tuki ar aris aseT transaqciebTan dakavSirebuli aqtiuri bazari. ganxilvis safuZveli aris aradakavSirebul mxareebTan msgavsi tipis tranzaqciebi da efeqturi saprocento ganakveTis analizi. xelmZRvanelobis ganxilvisas 2013, 2012 da 2011 wlebis 31 dekembers ar iyos sesxebi da avansebi sabazro pirobebis garda sxva pirobebiT. dakavSirebuli mxaris naSTebis pirobebi warmodgenilia SeniSvnaSi 42. sesxebis da avansebis, da finanusri ijaridan moTxovnebis gaufasureba. jgufis mier regularulad xdeba sesxebisa da moTxovnebis, aseve finansuri ijaridan moTxovnebis gadaxedva gaufasurebasTan mimarTebaSi. imis gansazRvrisas gaufasurebiT gamowveuli zarali unda aRiricxos Tu ara mogeba-zaralis konsolidirebul angariSgebebSi, jgufi akeTebs Sefasebebs aris Tu ara raime dakvirvebas daqvemdebarebuli monacemi, romelic mianiSnebs, rom sesxebis portfelidan an finansuri ijaridan moTxovnebSi Sefasebul momaval fulad nakadebSi arsebobs Sefasebas daqvemdebarebuli kleba aRniSnuli porfelis individualur kreditSi klebis gamovlenamde. es mtkicebuleba SeiZleba moicavdes dakvirvebas daqvemdebarebul monacemebs, romelic mianiSnebs, rom msesxebelis gadaxdisunarianobaze araxelsayrel gavlenas axdens jgufSi, an qveyanaSi an adgilobriv ekonomikaSi arsebuli movlenebi, romelic gansazRvravs jgufSi aqtivebTan dakavSirebul valdebulebebis Seusruleblobis Tanafardobas. Tavisi momavali fuladi saxsrebis nakadebis dagegmvisas xelmZRvaneloba iyenebs Sefasebebs sakredito riskis maxasiaTeblebis mqone aqtivebis istoriuli danakargebis gamocdilebisa da portfelSi arsebuli msgavsi gaufasurebis obieqturi mtkicebulebis safuZvelze. momavali fuladi saxsrebis nakadis moculobisa da vadebis SefasebisTvis saWiro meTodologia da daSvebebi regularulad ganixileba im sxvaobis Sesamcireblad, romelic arsebobs zaralis Sefasebasa da faqtobriv danakargs Soris. faqtobriv danakargsa da zaralis Sefasebas Soris 5%-iani zrda an kleba gamoiwvevs damatebiT an ufro nakleb xarjs sakredoto danakargis 7,843 aTasi lariT gaufaseurebasTan dakavSirebiT (2012 wels: 8,325 aTasi lari; 2011 wels 7,933 aTasi lari) da damatebiT xarjs finansuri ijaridan moTxovnebis 9 aTasi lariT gaufasurebasTan (2012: 6 aTasi lari; 2011: 5 aTasi lari) dakavSirebiT individualuri mniSvnelovani kreditebis da ijarebis gaufasurebis rezervebi efuZneba individualuri kreditebis da ijarebis diskontirebuli momavali fuladi saxsrebis nakadebis Sefasebas kreditsa an ijarasTan dakavSirebiT giraos saxiT arsebuli nebismieri aqtivis dabrunebisa an realizaciis gaTvaliswinebiT. individualuri mniSvnelovani kreditebidan faqtobrivi momavali diskontirebuli fuladi saxsrebis nakadebSi 5%-iani zrda an kleba, romelic SeiZleba warmoiqmnas Tanxebsa da fuladi saxsrebis nakadebis vadebs Soris sxvaobebis Sedegad gamoiwvevs sakredito danakargebis rezervSi 4,215 aTasi laris (2012 wels: 3,877 aTasi lari; 2011 wels: 1,032 aTasi lari) damatebiT an nakleb xarjebs. individualurad mniSvnelovani ijarebidan faqtobrivi momavali diskontirebuli fuladi saxsrebis nakadebSi 5%-iani zrda an kleba, romelic

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SeiZleba warmoiqmnas Tanxebsa da fuladi saxsrebis nakadebis vadebs Soris sxvaobebis Sedegad da Sesabamisad 1 aTasi laris (2012 wels: 1 aTasi lari; 2011 wels nuli:) damatebiT an nakleb xarjebs

3. mniSvnelovani sabuRaltro Sefasebebi da daSvebebi sabuRaltro politikis gamoyenebisas (gagrZeleba)

sainvesticio qonebis samarTliani Rirebuleba. jgufis mflobelobaSi arsebuli sainvesticio qoneba aRricxulia TviTRirebulebiT. Tumca, bass 40-is moTxovnebis Sesabamisad, jgufi aseve warmoadgens saangariSo wels sainvesticio qonebis samaTlian Rirebulebas. samarTliani Rirebuleba ganisazRvreba saTanado profesiuli kvalifikaciis mqone jgufis Sida Semfaseblebis mier. sainvesticio qonebis samarTliani Rirebulebis gansazRvrisas gamovlinda sami bazris Sesadarisi monacemebi. radgan Sesadarisi maCveneblebi Cveulebriv gansxvavdeba Sefasebuli sakuTrebisgan, Sedarisi maCveneblebis kvotirebuli fasebi Sesworda maTi mdebareobis, pirobebis, zomis, xelmisawvdomobis, asakisa da gamyidvelebTan molaparakebebis Sedegad miRweuli mosalodneli diskauntebis sxvaobebis safuZvelze. amgvarad gansazRvruli Sesadarisi fasebi erT kvadratul metrze Semdeg mravldeba Sefasebuli sakuTrebis moculobaze saimisod, rom miRebuli iqnas sainvesticio qonebis Sefasebuli Rirebuleba. 2013 wlis 31 dekembers, sainvesticio qoneba moicavda TbilisSi da saqarTvelos sxva regionebSi arsebul uZravi qonebis aqtivebs 86,480 aTasi laris samarTliani RirebulebiT (2012: 45,041 aTasi lari; 2011 wels 37,966 aTasi lari).

sagadasaxado kanonmdebloba. saqarTvelos da azerbaijanis sagadasaxado, savaluto da sabaJo kanonmdebloba eqvemdebareba sxvadasxvagvar interpretacias. ixileT SeniSvna 37.

ukve gacemul aqciebze gayidvaze ofcioni da romelic gaicema aqciaze wilobriv instrumentebze dafuZnebuli kompensaciis sqemebis Sesabamisad. 2013 wels aqcionerebma da sameTvalyureo sabWom gasca gayidvebze ofcionis ufleba 2013 wels SemoRebuli xelmZRvanelobis kompensaciis sqemis Sesabamisad da aqciebze, romlebic gacemulia adrindeli wilobrivi instrumentebis mixedviT gadaxdis RonisZiebebis Sesabamisad (ixileT SeniSvna 26). TanamSromlebisTvis miniWebuli yvela ofcionisTvis gamoyenebuli fasi aris erTi aqciis sabalanso Rirebuleba bolodroindeli fass-is konsolidirebuli finansuri angariSebis Sesabamisad. es ofcionebi gamoiyeneba erTi wlis ganmavlobaSi sam Tanabar tranSad dawyebuli 2016, 2017 da 2018 wlebis 1 ianvars, da gabaTildeba Tu bankis nebadarTuli kapitalis sul mcire 25% warmodgenili iqneba safondo birJaze. xelmZRvaneloba varaudobs, rom siaSi Setana moxdeba 2016 wlis 1 ianvramde da gayidvaze ofcionebis vada amoiwureba misi gamoyenebis gareSe. Tu xelmZRvaneloba ar moelis gayidvaze ofcionebis vadis amwurvas misi gamoyenebis gareSe, jgufs mouwevs fuliT angariSsworebis valdebulebis aRiareba gayidvaze ofcionebis gamoyenebis Semdeg.

4. axali an Sesworebuli standartebis miReba da interpretaciebi

qvemoT CamoTvlili axali standartebi da interpretaciebi ZalaSi Sevida 2013 wlis 1 ianvridan:

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

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4. axali an Sesworebuli standartebis miReba da interpretaciebi (gagrZeleba)

fass 11, erToblivi RonisZiebebi (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), anacvlebs bass 31-s èrTobliv sawarmoebSi interesebi” da rsm-13-s (SIC-13) èrToblivad kontrolirebadi organizaciebi- arafuladi Senatanebi sawarmoebis mxridan”. ganmartebebSi cvlilebebma oramde Seamcira erToblivi RonisZiebebis tipebis raodenoba: erToblivi operaciebi da erToblivi sawarmoebi. gauqmda erToblivad kontrolirebadi organizaciebis proporciuli konsolidaciis arCevis arsebuli politika. wilobrivi monawileoba aucilebelia erTobliv sawarmoebSi monawileebisTvis. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze.

fass 12, sxva organizaciebSi arsebuli interesis gamRavneba (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), gamoiyeneba organizaciebis mimarT, romlebsac aqvT interesi Svilobil kompaniaSi, erTobliv organizaciaSi, damokidebul organizacisa an arakonsolidirebul struqturul organizaciaSi. is anacvlebs interesis gamRavnebasTan dakavSirebul moTxovnebs, romelic amJamad warmodgenilia bass 28-Si ìnvesticiebi asocirebul organizaciebSi”. fass 12 moiTxovs organizaciebisgan iseTi informaciis gamJRavnebas, romelic daexmareba finansuri angariSgebebis wamkiTxvelebs Seafson Svilobil kompaniebSi, erTobliv organizaciebSi da arakonsolidirebul struqturul organizaciebSi organizaciis wilis xasiaTi, riskebi da finansuri gavlena. am miznebis misaRwevad, axali standarti moiTxovs Ria informacias ramdenime sferoSi, maT Soris mniSvnelovan Sefasebasa da varaudebs imis gansazRvrisas organizacia ramdenad akontrolebs, erToblivad akontrolebs, an mniSvnelovan gavlenas axdens mis interesebze sxva organizaciebSi, aseve moiTxovs farTo informacias jgufis saqmianobebSi da fuladi saxsrebis nakadebSi arakontrolirebadi interesebis wilebis Sesaxeb, umniSvnelo arasakontrolo wilis mqone Svilobili kompaniebis Sejamebul finansur informacias, da arakonolirebul struqturul organizaciebSi interesebis Sesaxeb detalur informacias. am standartma gamoiwvia damatebiTi informaciis warmodgena winamdebare konsolidirebul finansur angariSebSi. ixileT SeniSvna 38.

fass 13, samarTliani Rirebulebis Sefaseba (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), mizania samarTliani Rirebulebis Sesworebul ganmartebis da samarTliani Rirebulebis Sefasebis erTaderTi wyarosa da mTlianad fass-ebSi gamosayenebli informaciis gamRavnebis moTxovnebis saSualebiT gaaumjobesos Tanmimdevrulobis dacva da Seamciros sirTule. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze. ixileT SeniSvna 41: bass 27, calkeuli finansuri angariSgebebi (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), Seicvala da axla misi mizania gansazRvros saaRricxvo da informaciis gamJRavnebis moTxovnebi Svilobil kompaniebSi, erTobliv sawarmoebsa da damokidebul organizaciebSi investiciebTan dakavSirebiT, roca organizacia amzadebs calke finansur angariSgebebs. kontrolisa da konsolidirebuli finansuri angariSgebebis saxelmZRvanelo Seicvala fass 10-iT, `konsolidirebuli finansuri anagriSgebebi”. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze.

bass 28, investiciebis damokidebul organizaciebsa da erTobliv sawarmoebSi (gamoica 2011 wlis maisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg). bass 28-is cvlileba gamoiwvia sabWos proeqtma erToblivi sawarmoebis Sesaxeb. am proeqtis ganxilvisas, sabWom miiRo gadawyvetileba bass 28-Si CarTos erToblivi sawarmoebis sabuRaltro aRricxva wilobrivi monawileobis meTodis gamoyenebiT, radgan es meTodi gamoiyeneba rogorc erToblivi sawrmoebis aseve damokidebuli organizaciebis

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mimarT. am gamonaklisis garda, saxelmZRvanelo ucvleli darCa. Sesworebul standartebs ar mouxdenia mniSvnelovani gavlena jgufis konsolidirebul finansur angariSebze.


bass 1-is cvlileba, finansuri angariSgebebis warmodgena (gamoica 2011 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2012 wlis 1 ivliss an Semdeg), cvlis sxva yovlismomcvel SemosavalSi warmodgenili punqtebis monacemebs. es cvlilebebi moiTxovs organizaciebisgan yovlismomcvel SemosavalSi warmodgenili punqtebi gaiyos or jgufad imis safuZvelze SeiZleba Tu ara maTi reklasificireba mogeba-zaralSi momavalSi. bass 1-is mier gamoyenebuli SemoTavazebuli saTauri Seicvala SemdegiT `mogeba-zaralis angariSgeba da sxva yovlismomcveli Semosavali”. jgufi varaudobs, rom Sesworebuli standarti Secvlis konsolidirebuli finansur angariSgebebis warmodgenas, magram gavlenas ver moaxdens operaciebisa da naSTebis Sefasebaze. bass 19-is cvlileba, TanamSromlis sargeblebi (gamoica 2011 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg), mniSvnelovni cvlilebebi Seaqvs gansazRvrul sapensio uzrunvelyofis xarjebsa da saboloo anazRaurebis aRiarebasa da SefasebaSi, da TanamSromlis yvela sargeblis Ria informaciaSi. es standarti moiTxovs sufTa gansazRvruli sargebelis valdebulebis (aqtivis) yvela cvlilebis aRiarebas maTi warmoqmnis SemTxvevaSi, rogoricaa: (i) momsaxurebis Rirebuleba da sufTa procenti mogeba-zaralSi; da (ii) sxva yovlismomcveli Semosavlis Sefasebebi. jgufi ar varaudobs rom cvlileba raime mniSvnelovan gavlenas moaxdens mis konsolidirebul finansur angariSgebebze.

`Ria informacia – finansuri aqtivebisa da finansuri valdebulebebis kompensireba”- fass 7-is cvlileba (gamoica 2011 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars an Semdeg). es cvlileba moiTxovs Ria informacias, rac saSualebas miscems organizaciis finansuri angariSgebebis momxmarebels Sefasos urTierT Caricxvebis SeTanxmebebis, maT Soris Caricxvis uflebebis efeqti an potenciuri efeqti. am standartma gamoiwvia damatebiTi informaciis warmodgena winamdebare konsolidirebul finansur angariSebSi. ixileT SeniSvna 39.

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

fass 10-is, fass 11-is da fass 12-is gardamavali saxelmZRvanelo cvlilebebi (gamoica 2012 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2013 wlis 1 ianvars). es cvlilebebi azustebs, fass 10-Si `konsolidirebuli finansuri angariSgebebi” gardamaval saxelmZRvanelo miTiTebebs. organizaciebma, romlebmac miiRebs fass 10, unda Sefason kontroli im erTwliani periodis pirvel dRes, romel welsac fass 10 iqna miRebuli, da Tu fass 10-is Sesabamisad konsolidaciis daskvna gansxvavdeba bass 27-sa da rsm 12-isagan, maSin dauyovnebliv moxdeba wina Sesadarisi periodis (sxva sityvebiT, 2012 weli kalendaruli wliT dasrulebuli oragnizaciisTvis, romelic miiRebs fass 10-s 2013 wels ) xelaxali warmodgena, Tuki es dasaSvebia. es cvlilebebi aseve iTvaliswinebs damatebiT gardamaval SeRavaTs fass 10-Si, fass 11-Si `erToblivi organizaciebi” da fass 12-Si `sxva organizaciebSi interesis gamJRavneba”, im moTxovnis SezRudviT, romelic gulisxmobs konkretuli Sesadarisi informaciis warmodgenas mxolod uSualod wina Sesadarisi periodisTvis. aseve, es cvlilebebi gulisxmobs im moTxovnis amoRebas, romelic exeba Sesadarisi informaciis warmodgenas arakonsolidirebul struqturirebul organizaciebTan dakavSirebuli Ria informaciis warmodgenas fass 12-is pirvelad gamoyenebamde periodebisTvis. am Sesworebulma standartebma ar moaxdina raime mniSvnelovani gavlena jgufis konsolidirebl finansur angariSebze.

sxva Sesworebuli standaartebi da interpretaciebi. fassik (IFRIC 20 ) `karieris sawarmoo fazaSi gaxsnis samuSaoebze danaxarjebi” ganixilavs rogor da rodis moxdes samTomadno mrewvelobaSi karierebis gaxsnis Sedegad miRebuli sargebelis aRricxva. es interpretacia gavlena ver moaxdens jgufis finansur angariSgebebze. fass 1-is cvlilebebi `saerTaSoriso finansuri angariSgebis standartebis pirvel jerze miReba – samTavrobo sesxebi”, romlebic gaica 2012 wlis martSi da moqmedebs erTwliani periodis ganmavlobaSi, dawyebuli 2013 wlis 1 ianvridan, riTac aZlevs fass-is pirvel-jerze mimRebebs sabazro ganakveTebis qvemoT mTvarobisgan miRebul sesxebTan dakavSirebiT sabuRaltro aRricxvis moTxovnebis sruli retrospeqtuli gamoyenebisgan.. am cvlilebas ar aqvs kavSiri jgufTan.

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5. sabuRaltro aRricxvasTan dakavSirebuli siaxleebi

gamoica garkveuli axali standartebi da interpretaciebi, romelTa gaTvaliswineba aucilebelia erTwliani periodisTvis, romelic iwyeba 2014 wlis 1 ianvars an Semdeg an mogvianebiT, da romelic jgufs adre ar miuRia. fass 9, finansuri instrumentebi 1: klasifikaciebi da Sefasebebi. am standartebis mTavar maxasiaTeblebi gamoica 2009 wlis noemberSi, da SemdgomSi Sesworda 2010 wlis oqtomberSi, 2011 wlis dekemberSi da 2013 wlis noemberSi Semdegnairad:

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

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

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

finansuri valdebulebebis klasifikaciasa da SefasebasTan dakavSirebiT bass 39-is

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

hejirebis aRricxvis moTxovnebi Seicvala, raTa angariSi ufro miuaxlovdes riskis marTvas. es standarti uzrunvelyofs organizaciebisTvis sabuRaltro aRricxvis politikis arCevans hejirebis fass 9 aRricxvis moTxovnebis gamoyenebasa da yvela hejirebis mimarT bass 39 –is midmivad gamoyenebas Soris, radgan es standarti amJamad ar exeba makro hejirebis aRricxvas.

2013 wlis noembers fass 9-is cvlilebebis miRebam Secvala savaldebulo ZalaSi Sesvlis TariRi, da amiT am standartis nebayoflobiT gamoyeneba. jgufi ar apirebs miiRos fass 9-is arsebuli varianti. .

`finansuri aqtivebis da finansuri valdebulebebis kompensacia”- bass 32-is cvlilebebi ((gamoica 2011 wlis ivnisSi da moqmedebs erTwliani periodisTvis dawyebuli 2014 wlis 1 ianvars an Semdeg). am cvlilebam daumata bass 32-s saxelmZRvanelo miTiTeba zogierTi sakompensacio kriteriumis gamoyenebisas gamovlenili Seusabamobebis gamosasworeblad. amaSi Sedis mniSvnelobis `amJamad aqvs Caricxvis kanonierad ganxorcielebis uflebis” dazusteba da rom zogierTi angariSsworebis sistema SeiZleba CaiTvalos neto angariSsworebis ekvivalentad. jgufma ganixilavs cvlilebis Sedegebs da mis gavlenas jgufze.

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5. sabuRaltro aRricxvasTan dakavSirebuli siaxleebi (gagrZeleba)

fass 10-is, fass 12-is da bass 27-is –sainvesticio organizaciebi - cvlilebebi (gamoica 2012 wlis 31 oqtombers da moqmedebs erTwliani periodisTvis dawyebuli 2014 wlis 1 ianvars). am cvlilebebma Semoitana sainvesticio organizaciis ganmarteba rogorc organizacia, romelic (i) iRebs saxsrebs investorebisgan, raTa uzrunvelyos maTi gadacema fasiani qaRaldebis portfelis marTvis samsaxurebisTvis, (ii) daarwmunos investorebi, rom misi mizania daabandos saxsrebi mxolod kapitalis Rirebulebis gazrdisa an investiciidan Semosavlis miRebis mizniT da (iii) Sefasos investiciebi samarTliani Rirebulebis safuZvelze. sainvesticio organizacia valdebulia aRricxos Tavisi Svilobili kompaniebi samarTliani RirebulebiT mogeba-zaralSi, da moaxdinos mxolod im Svilobilebis konsolidacia, romlebic uzrunvelyofen momsaxurebebs mxolod organizaciis sainvesticio saqmianobebTan dakavSirebiT. fass 12 Seicvala raTa Semoetana axali Ria informacia, maT Soris nebismieri mniSvnelovani gadawyvetileba imis gansazRvrisTvis aris Tu ara organizacia sainvestricio, da finansuri an sxva daxmare informacia miewodeba Tu ukve miewoda arakonsolidirebul Svilobils. jgufi ar elis rom cvlileba gavlenas moaxdens mis finansur angariSebze.

faisk 21 - `moskreblebi” ( gamoica 2013 wlis 20 maiss da ZalaSia erTi wliT dawyebuli 2014 wlis 1 ianvridan). interpretacia axdens aRricxvis klasifikacias im mosakreblis gadaxdis valdebulebasTan dakavSirebiT, romelic ar aris saSemosavlo gadasaxadi. valdebuleba, romelic warmoSobs pasuximgeblobas, aris kanonmdeblobiT gansazRvruli movlena, romelic warmoSobs mosakreblis gadaxdis valdebulebas. is faqti, rom organizacia ekonomikurad iZulebulia gaagrZelos operireba momavlSi, an moamzados Tavisi finansuri angariSebi, momuSave sawarmos Sesaxeb daSvebis Sesabamisad, ar warmoSobs valdebulebas. igive aRiarebis principebi gamoiyeneba Sualdur da wliur finansur angariSebSi. valdebulebebis interpretaciis gamoyeneba, romelic warmoiSveba emisiebze kvotebiT vaWrobis sistemebiT, aris fakultaturi. jgufi ar moelis rom cvlileba gavlenas moaxdens mis finansur angariSebze.

bass 36 –is cvlilebebi - `arafinansur aqtivebTan dakavSirebiT anazRaurebadi Rirebulebis monacemebi” (gamoica 2013 wlis maisSi da ZalaSia erTi wliT dawyebuli 2014 wlis 1 ianvridan; adrindeli gamoyeneba daSvebulia Tu fass 13 gamoiyeneba igive aRricxvisa da Sesadarisi periodisTvis). es cvlileba auqmebs anazRaurebadi Rirebulebis gamJRavnebis moTxovnas roca saxsrebis generirebis erTeuli moicavs gudvils an ganusazRvreli vadiT eqsplutaciaSi arsebul aramaterialur aqtivebs, magram ar yofila gaufasureba. jgufi ar moelis rom es cvlileba gavlenas moaxdens mis finansur angarisebze.

bass 39-is cvlilebebi - `warmoebulebis Secvla da hejirebis aRricxvis gagrZeleba” (gamoica 2013 wlis ivnisSi da ZalaSia erTi wliT dawyebuli 2014 wlis 1 ianvridan). es cvlilebebi dauSvebs hejirebis aRricxvis gagrZelebas iseT situaciaSi, roca warmoebuli, romelic gansazRvrulia rogorc hejirebis instrumenti, Seicvleba (e.i. mxareebi SeTanxmdnen Secvalon TavianTi Tavdapirveli partniori axliT), raTa ganaxorcielos kanonmdeblobis an regulaciis Sedegad gansazRvruli mTavar partniorTan kliringi, Tu Sesruldeba konkretuli pirobebi. jgufi ar moelis rom cvlileba gavlenas moaxdens mis finansur angariSebze.

bass 19-is cvlileba, TanamSromlis sargeblebi (gamoica 2013 wlis noemberSi da moqmedebs erTwliani periodisTvis dawyebuli 2014 wlis 1 ivliss an Semdeg). es cvlileba saSualebas aZlevs organizaciebs aRiaron TanamSromlis Senatanebi rogorc aRniSnul periodSi momsaxurebis Rirebulebis Semcireba, romel periodSic dakavSirebuli TanamSromlis momsaxureba xorciedeba, imis nacvlad rom Senatanebi miekuTvnos momsaxurebis periodebs, Tu TanamSromlis Senatanebis moculoba ar aris damokidebuli namsaxurebi wlebis raodenobaze. es cvlileba mniSvnelovan gavlenas ar moaxdens jgufis finansur angariSebze.

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fass–is wliuri saxecvlilebebi 2012 (gamoica 2013 wlis dekemberSi da moqmedebs yovelwliurad dawyebuli 2014 wlis 1 invisis Semdeg, Tu sxvagvarad ar aris qvemoT miTiTebuli). es saxecvlilebebi moicavs Svidi standartis Secvlas.

fass 2 Seicvala saimisod, rom daazustos ganmarteba `wilobriv uflebebSi Sesvlis pirobebi” da calke ganisazRvros `Sesrulebis pirobebi” da `momsaxurebis pirobebi”; es cvlileba ZalaSia wilobrivi intrumentebiT gadaxdis tranzaqciebisTvis, romlis warmodgenis TariRia 2014 wlis 1 ivilisi an Semdeg.

fass 3 Seicvala saimisod, rom dazustdes, rom (1) potenciuri SesaZlo kompensaciis gadaxdis valdebuleba, romelic akmayofilebs finansuri instrumentis ganmartebas, klasificirebulia rogorc finansuri valdebuleba an rogorc wili, bass 32-is ganmartebis safuZvelze, da (2) yvela arawilobrivi potenciuri kompensacia, rogorc finansuri, aseve arafinansuri, fasdeba TviToeul saangariSgebo DdRes samarTliani RirebulebiT, romelic cvlis mogeba-zaralSi aRiarebul samarTlian Rirebulebas. fass 3-is clilebebi moqmedebs biznes kombinaciebisTvis, roca SeZenis TariRi aris 2014 wlis 1 ivlisi an Semdeg.

fass 8 Seicvala saimisod, rom moiTxovos (1) xelmZRvanelobis mier mTlianad moqmedi segmentebis ganxilvis gamJRavneba, maT Soris im segmentebis aRwera, romelic gaerTianda da ekonomikuri indikatorebi, romlebic Sefasda imis gansazRvrisas, rom agregirebul segmentebs aqvT msgavsi ekonomikuri maxasiaTeblebi, da (2) segmentis aqtivebis Sedareba organizaciis aqtivebTan, roca xdeba segmentis aqtivebis warmodgena.

fass 13–is Sesaxeb daskvnebis safuZveli Seicvala saimisod, rom dazustdes, rom fass 13-is gamoqveynebis Semdeg bass 39-Si garkveuli paragrafebis gauqmeba ar momxdara im ganzraxviT, rom gauqmebuliyo faqturis Tanis mixedviT moklevadiani debitoruli davalianebebis da kreditoruli davalianebebis Sefasebis SesaZlebloba, roca diskontirebis gavlena umniSvneloa.

bass 16 da bass 38 Seicvala imis dasazusteblad rogorc ganixileba mTliani sabalanso Rirebuleba da akumulirebuli cveTa, roca organizacia iyenebs gadafasebis models.

bass 24 Seicvala da calke nawilis saxiT moicavs organizacias, romelic uzrunvelyofs xelmZRvanelobis mTavari personalis momsaxurebebs saangariSgebo organizaciisTvis (`xelmZRvanelobis organizacia”) da moiTxovs momsaxurebis gawevisTvis mmarTveli organizaciis mier saagariSgebo organizaciaze daricxuli Tanxebis gamJRavnebas.

jgufi amJamad afasebs cvlilebebis gavlenas mis finansur angariSebze.

fass 2013 –is yovelwliuri saxecvlilebebi (gamoSvebuli 2013 wlis dekemberSo da moqmedebs erTwliani periodisTvis dawyebuli 2014 wlis 1 ivliss an Semdeg). saxecvlilebebi moicavs oTxi standartis cvlilebas.

fass 1-is Sesaxeb daskvnis safuZveli Seicvala rom daazustos - standartis axali versia jer ar aris savaldebulo, magram xelmisawvdomia vadaze adre misaRebad; pirvel jerze mimRebs SeuZlia gamoiyenos Zveli an axali versia, im pirobiT rom es standarti gamoiyeneba yvela warmodgenil periodSi.

fass 3 Seicva imis dasazusteblad, rom is ar gamoiyeneba fass 11-is Sesabamisad nebismieri erToblivi SeTanxmebis Seqmnis aRricxvis mimarT. es cvlileba aseve azustebs, rom gaTavisufleba gamoiyeneba mxolod TviTon erToblivi SeTanxmebis finansur angariSebSi.

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fass 13 –is cvlileba azustebs, rom portfelTan dakavSirebuli gamonaklisebi fass 13-Si, romelic saSualebas aZlevs organizacias Seafasos finansuri aqtivebisa da finansuri valdebulebebis jgufis samarTliani Rirebuleba wminda meTodis safuZvelze, gamoiyeneba yvela kontraqtis mimarT (maT Soris arafinansuri detalis yidvis an gayidvis kontraqtebi), romelic Sedis bass 39-is an fass 9-is kompetenciis farglebSi.

bass 40 Seicvala imis dasazusteblad, rom bass 40 da fass 3 ar aris urTierTgamomricxavi. bass 40-Si saxemZRvanelo exmareba Semsruleblebs ganasaxvaon erTmaneTisgan sainvesticio sakuTreba da mesakuTris mier dakavebuli sakuTreba. Semsruleblebma aseve unda gamoiyenons fass 3-is saxelmZRvanelo, imis gansazRvrisTvis aris Tu ara sainvesticio sakuTrebis SeZena biznes kombinacia.

jgufi amJamad afasebs cvlilebis gavlenas mis finansur angariSebze.

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

6. fuli da fulis ekvivalentebi

aTas larSi 2013 2012 2011

fuladi saxsrebi salaroSi 165,385 139,362 116,938 salaros naSTi saqarTvelos erovnul bankSi (savaldebulo sarezervo depozitebis garda) 61,407 71,707 53,024 sakorespondento angariSebi da erTdRiani depozitebi sxva bankebSi 79,643 163,869 128,552 depozitebi da sxva bankebis debitoruli davalianebebi sam Tveze naklebi Tavdapirveli dafarvis vadiT 84,030 23,649 75,639

sul fuli da fulis ekvivalentebi 390,465 398,587 374,153

fulisa da fulis ekvivalentebis saprocento ganakveTis analizi warmodgenilia SeniSvnaSi 35.

sakorespondento angariSebis sakredito reitingi da erTdRiani depozitebi sxva bankebSi Semdegnairia:

aTas larSi 2013 2012 2011

AA - - 749 AA- - - 1,242 A+ 58,192 62,137 66,025 A 14,904 94,792 51,515 A- - - 170 BBB+ - - 563 BBB 1,844 764 - BBB- - 11 366 BB - 3,591 - BB- 262 - - B+ - 511 - B 570 - - B- 1,170 277 - reitingis gareSe 2,701 1,786 7,922 sul 79,643 163,869 128,552

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6. fuli da fulis ekvivalentebi (gagrZeleba)

sam Tveze naklebi Tavdapirveli dafarvis vadiT depozitebis da sxva bankebis debitoruli davalianebebis sakredito reitingi Semdegia:

aTas larSi 2013 2012 2011

BB+ 70,042 16,369 - reitingis gareSe 13,988 7,280 75,639

sul 84,030 23,649 75,639

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

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7. saxsrebi sxva bankebSi

saxsrebi sxva bankebSi moicavs sam Tveze meti dafarvis Tavdapirveli vadiT kapitalis ganTavsebebs, romlebic ar aris uzrunvelyofili giraoTi da ar warmoadgens gadavadebul an gaufasurebul Tanxebs 2013, 2012 da 2011 wlebis bolos. yvela ganTavseba ganxorcielda arareitingul bankebSi. 2013 wlis 31 dekembers jgufs ar hqonia ganTasebuli kapitali romelime bankSi sam Tveze meti dafarvis Tavdapirveli vadiT da mTlianobaSi 5,000 aTas larze meti Tanxa (2012 wels: erTi banki; 2011 wels erTi banki). am depozitebis mTliani Tanxa sul iyo 28,164 aTasi lari 2012 wlis 31 dekembers da 40,006 aTasi lari 2011 wlis 31 dekembers. 2013 wlis 31 dekemebers 1,615 aTasi lari (2012 wels: 1,213 aTasi; 2011 wels 588 aTasi lari) inaxeboda depozitze rogorc gamoyenebaSi SezRuduli saxsrebi sakredito baraTis kompaniis RonisZiebebis Sesabamisad. sxva bankebSi saxsrebis Sefasebul samarTliani RirebulebasTan dakavSirebiT ixileT SeniSvna 41. sxva bankebis mimarT saprocento ganakveTis analizi warmodgenilia SeniSvnaSi 35. 8. savaldebulo salaros naSTebi saqarTvelos erovnul bankSi

savaldebulo salaros naSTebi saqarTvelos erovnul bankSi (`seb”) warmoadgens seb-Si deponirebul Tanxebs. rezidenti finansuri institutebi valdebuli arian iqonion saprocento Semosavlebis momtan aqtivebze savaldebulo rezervi seb-Si, romlis Tanxa damokidebulia finansuri institutebis mier moziduli saxsrebis doneze. jgufma miiRo saprocento Semosavali wlier 2%-mde seb-Si ganTavsebuli savaldebulo rezervidan 2013, 2012 da 2011 wlebSi. 2013 wels `fiSis reitingebma” dadastura saqarTvelos mTavrobis moklevadiani suverenuli reitingi ` B” da grZelvadiani sakredito reitingi “BB-“.

9. klientebze gacemuli sesxebi da avansebi

aTas larSi 2013 2012 2011

korporatiuli sesxebi 1,157,334 1,142,087 1,003,849 samomxmareblo sesxebi 603,434 482,704 409,065 ipoTekuri sesxebi 499,428 385,416 375,008 mcire da saSualo sawarmoebis mimarT sesxebi 392,446 294,217 236,016 mikro sesxebi 201,287 145,931 85,011 sxva 104,652 86,343 58,456

sul klientebze gacemuli sesxebi (gaufasurebamde) 2,958,581 2,536,698 2,167,405 gamoklebuli: sesxis gaufasurebis rezervi (156,869) (166,498) (158,660)

sul klientebze gacemuli sesxebi da avansebi 2,801,712 2,370,200 2,008,745

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

cvlileba 2013 wels Semdegnairia::

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9. klientebze gacemuli sesxebi da avansebi (gagrZeleba)

aTas larSi

korporatiuli

sesxebi

samomxmareblo sesxebi

ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro-sesxebi

jami

sesxis gaufasurebis rezervi 2013 wlis 1 ianvars 112,975 31,156 13,186 4,820 4,361 166,498 gaufasurebis rezervi wlis ganmavlobaSi 21,203 22,789 (2,316) 1,846 4,234 47,756 uimedod CaTvlili adre Camowerili Tanxebis anazRaureba (26,512) (22,241) (2,578) (2,351) (3,703) (57,385)

sesxis gaufasurebis rezervi 2013 wlis 31 dekembers 107,666 31,704 8,292 4,315 4,892 156,869

2013 wels gaufasurebis rezervi gansxvavdeba wlis mogeba-zaralSi warmodgenili Tanxisgan 14,785 aTasi laris gamo, adre Camowerili rogorc uimedo Tanxebis anazRaureba. anazRaurebis Tanxa kreditirebuli iyo pirdapir wlis mogeba-zaralis rezervebis muxlSi

2013 wels Camowerili klientebze gacemuli sesxebi da avansebi moicavda 2013 wels Camoweril klientebze gacemul sesxebsa da avansebs 7,387aTasi laris moculobiT da wina welebSi gacemul 49,998 aTas lars.

- momxmareblebze gacemuli sesxebis gaufasurebis rezervis dinamika 2012 wels Semdegnairia

aTas larSi

korporatiuli

sesxebi


ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro-sesxebi

jami

sesxis gaufasurebis rezervi 2012 wlis 1 ianvars 114,106 25,833 12,661 5,459 601 158,660 gaufasurebis rezervi wlis ganmavlobaSi 10,993 22,040 2,541 2,571 5,056 43,201 wlis ganmavlobaSi Camowerili uimedo Tanxebi (12,124) (16,717) (2,016) (3,210) (1,296) (35,363)

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

2012 wels gaufasurebis rezervi gansxvavdeba wlis mogeba-zaralSi warmodgenili Tanxisgan 20,047 aTasi laris gamo, adre Camowerili rogorc uimedo Tanxebis anazRaureba. anazRaurebis Tanxa kreditirebuli iyo pirdapir wlis mogeba-zaralis rezervebis muxlSi.

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

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momxmareblebze gacemuli sesxebis gaufasurebis rezervis dinamika 2011 wels Semdegnairia:

aTas larSi

korporatiuli

sesxebi


ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

jami korporatiuli

sesxebi

sesxis gaufasurebis rezervi 2011 wlis 1 ianvars 116,440 24,527 15,924 10,563 - 167,454 gaufasurebis rezervi wlis ganmavlobaSi 27,596 12,691 1,767 (1,263) 966 41,757 wlis ganmavlobaSi Camowerili uimedo Tanxebi (29,930) (11,385) (5,030) (3,841) (365) (50,551)

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

2011 wels gaufasurebis rezervi gansxvavdeba wlis mogeba-zaralSi warmodgenili Tanxisgan 25,708 aTasi laris gamo, adre Camowerili rogorc uimedo Tanxebis anazRaureba. anazRaurebis Tanxa kreditirebuli iyo pirdapir wlis mogeba-zaralis rezervebis muxlSi.

2011 wels Camowerili klientebze gacemuli sesxebi da avansebi moicavda 2011 wels Camoweril klientebze gacemul sesxebsa da avansebs 2,331 aTasi laris moculobiT da wina welebSi gacemul 48,220 aTas lars.

dakavSirebuli mxareebis kredirtebisa da avansebis pirobebi, am kreditebis da wlis ganmavlobaSi Camowerili TanxebisTvis Seqmnili gaufasurebis rezervebi ixileT SeniSvnaSi 43.

samomxmareblo sakredito portfelSi ekonomikuri seqtoris riskis koncentraciebi Semdegia:

2013 2012 2011 aTas larSi Tanxa % Tanxa % Tanxa %

fizikuri pirebi 1,102,863 37% 868,119 34% 784,073 36% momsaxurebebi 539,825 18% 487,938 19% 398,698 18% uZravi qoneba 132,321 5% 149,328 6% 140,708 6% navTobi da gazi 121,921 4% 143,355 6% 114,798 5% samomxmareblo saqonliT da avtomobilebiT vaWroba 130,152 4% 132,579 5% 120,311 6% kvebis mrewveloba 158,865 5% 109,031 4% 90,781 4% mSenebloba 101,879 3% 108,914 4% 83,168 4% soflis meurneoba 164,441 6% 119,935 5% 64,685 3% energetika 106,083 4% 79,929 3% 95,615 4% komunikacia 102,547 4% 82,360 3% 83,982 4% lombardi 104,652 4% 86,343 4% 58,456 3% transportireba 67,223 2% 70,453 3% 55,020 3% mrewveloba 33,609 1% 30,073 1% 12,200 1% samTo samuSaoebi 40,346 1% 31,140 1% 30,490 1% sxva 51,854 2% 37,201 2% 34,420 2% sul klientebze gacemuli sesxebi da avansebi (gaufasurebamde) 2,958,581 100% 2,536,698 100% 2,167,405 100%

Tibisi bankis jgufi


34


vaWrobisa da momsaxurebis seqtori moicavs momxmarebelTa momsaxurebis, jandacvis, media da finansuri momsaxurebis dargebisTvis gacemul kreditebs.

2013 wels, jgufma gadaafasa kreditebis ganawileba ekonomikur seqtorebSi. jgufma Seamowma 2011 da 2012 wlebSi seqtoruli dayofa saimisod, rom is SesabamisobaSi iyos 2013 welTan.

2013 wlis 31 dekembers jgufs hyavda 62 msesxebeli (2012 wels: 61 msesxebeli; 2011 wels 52 msesxebeli;), romelTa mTliani kreditis moculoba aRemateba 5,000 aTas lars. sul am kreditebis mTliani moculoba iyo 910,248 aTasi lari (2012 wels: 879,619 aTasi lari; 2011 wels: 746,079 aTasi;) an mTliani sakredito portfelis 31% (2012 wels: 35%; 2011 wels: 37%).

2013 wlis 31 dekembrisTvis gadauxdeli sesxebis sakredito xarisxis mixedviT analizi Semdegia:

aTas larSi

korporatiuli

sesxebi

samomxmareblo

sesxebi

ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro sesxebi

sxva jami

mimdinare da ar gaufasurebuli

-or welze meti sakredito istoriis mqone msesxeblebi 619,783 285,199 335,855 179,036 70,208 9,509 1,499,590

- axali msesxeblebi 342,499 284,794 152,859 198,371 124,258 92,141 1,194,922 sul mimdinare da ar gaufasurebuli 962,282 569,993 488,714 377,407 194,466 101,650 2,694,512

vadagadacilebuli, magram ara gaufasurebuli

- 1-dan 30 dRemde vadagadacilebuli 1,012 11,973 3,735 5,287 1,827 1,440 25,274

- 30-dan 90 dRemde vadagadacilebuli 409 58 11 635 - 1,136 2,249

- 91-dan 180 dRemde vadagadacilebuli 2,786 13 - - - 77 2,876

- 180-dan 360 dRemde vadagadacilebuli - - - - - 78 78

360 dReze metad vadagadacilebuli

- - - - - 271 271 sul vadagadacilebuli, magram ara gaufasurebuli 4,207 12,044 3,746 5,922 1,827 3,002 30,748

individualurad gaufasurebuli - vadagadacilebis gareSe 175,635 - - 2,335 - - 177,970 - 30-dan 90 dRemde vadagadacilebuli 357 - - - - - 357

- 91-dan 180 dRemde vadagadacilebuli 4,303 - - - - - 4,303


sul individualurad gaufasurebuli sesxebi 186,335 - - 2,335 - - 188,670

koleqtiurad Sefasebuli gaufasurebuli sesxebi (bruto)

- vadagadacilebis gareSe 2,727 2,145 2,191 2,075 1,349 - 10,487 - 1-dan 30 dRemde vadagadacilebuli - 776 485 131 454 - 1,846

- 30-dan 90 dRemde vadagadacilebuli - 8,794 2,624 1,184 1,669 - 14,271

- 91-dan 180 dRemde vadagadacilebuli 295 7,014 1,234 1,702 1,328 - 11,573

Tibisi bankis jgufi


35

aTas larSi

korporatiuli

sesxebi

samomxmareblo

sesxebi

ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro sesxebi

sxva jami

- 181 dan 360 dRemde vadagadacilebuli 1,488 2,259 434 1,529 14 - 5,724

- 360 dReze metxans vadagadacilebuli - 409 - 161 180 - 750

sul koleqtiurad Sefasebuli gaufasurebuli sesxebi 4,510 21,397 6,968 6,782 4,994 - 44,651

sul klientebze gacemuli sesxebi da avansebi

(gaufasurebamde)

1,157,334 603,434 499,428 392,446 201,287 104,652 2,958,581 sul rezervi (107,666) (31,704) (8,292) (4,315) (4,892) - (156,869) sul klientebze gacemuli sesxebi da avansebi

1,049,668 571,730 491,136 388,131 196,395 104,652 2,801,712

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

aTas larSi

korporatiuli

sesxebi

samomxmareblo

sesxebi

ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro sesxebi

sxva jami


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



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

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

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

- 181-dan 360 dRemde vadagadacilebuli 6 - - - - - 6

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

individualurad Sefasebuli gaufasurebuli sesxebi (bruto))

- vadagadacilebis gareSe 173,965 - - - - - 173,965 - 31-dan 90 dRemde vadagadacilebuli 13,377 - - - - - 13,377

- 91-dan 180 dRemde vadagadacilebuli

3,334 - - - - - 3,334


Tibisi bankis jgufi


36

aTas larSi

korporatiuli

sesxebi

samomxmareblo

sesxebi

ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro sesxebi

sxva jami

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


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

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

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

- 181dan 360 dRemde vadagadacilebuli 764 3,128 1,356 590 - - 5,838

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

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


(gaufasurebamde) 1,142,087 482,704 385,416 294,217 145,931 86,343 2,536,698 sul rezervi (112,975) (31,156) (13,186) (4,820) (4,361) - (166,498)

sul klientebze gacemuli sesxebi da avansebi 1,029,112 451,548 372,230 289,397 141,570 86,343 2,370,200

2011 wlis 31 dekembrisTvis gadauxdeli sesxebis sakredito xarisxis mixedviT analizi Semdegia

aTas larSi

korporatiuli

sesxebi

samomxmareblo

sesxebi

ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro sesxebi

sxva jami


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



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

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

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

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

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

Tibisi bankis jgufi


37

aTas larSi

korporatiuli

sesxebi

samomxmareblo

sesxebi

ipoTekuri sesxebi

mcire da saSualo

sawarmoebi

mikro sesxebi

sxva jami

individualurad Sefasebuli gaufasurebuli sesxebi (bruto)

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


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


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

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

- 91dan 180 dRemde vadagadacilebuli - 5,137 1,790 1,780 - - 8,707

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

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

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


(gaufasurebamde) 1,003,849 409,065 375,008 236,016 85,011 58,456 2,167,405 sul rezervi (114,106) (25,833) (12,661) (5,459) (601) - (158,660) sul klientebze gacemuli sesxebi da avansebi 889,743 383,232 362,347 230,557 84,410 58,456 2,008,745

28 SeniSvnaSi sacalo segmenti moicavs zemoTa cxrilidan Semdeg klasebs: samomxmareblo, ipoTekuri da sxva. sxva segmentebSi Sedis ZiriTadad Zvirfasi liTonebiT uzrunvelyofili salombardo sesxebi.

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

zemoT cxrilebSi warmodgenilia sakredito porfelis analizi sakredito xarisxis safuZvelze. jgufis sakredito riskis marTvis politika gulisxmobs TviToeuli kreditis klasificirebas rogorc `ar gaufasurebuli”, sanam ar gamovlindeba gaufasurebis damadasturebeli konkretuli obieqturi mtkicebuleba. mTavari faqtorebi, romlis mixedviTac jgufi kreditebs miiCnevs gaufasurebulad aris: sesxis vadagadacilebis statusi, msesxebelis finansuri mdgomareoba da dakavSirebuli sesxis uzrunvelyofis samarTliani Rirebuleba. jgufi axorcielebs TiToeuli individualuri kreditis gaufasurebis analizs kvartlurad.

Tibisi bankis jgufi


38


vadagasuli, magram ar gausafurebeuli sesxebi ZiriTadad moicavs giraoTi uzrunvelyofil sesxebs, romlis drosac uzrunvelyofis samarTliani Rirebuleba moicavs vadagadacilebul procents da sesxis Ziris dabrunebas. Tanxa romelic warmodgenilia rogorc vadagadacilebuli, magram ara gaufasurebuli, aris aseTi sesxebis mTliani naSTi, da ara mxolod individualuri nawilebi, romlebic vadagadacilebulia. saWiro sakredito uzrunvelyofis moculoba da tipi damokidebulia partnioris sakredito riskis Sefasebaze. miRebuli sakredito uzrunvelyofis mTavari tipebia:

uZravi qoneba,

inventari da mowyobiloba,

depozitebi

mesame mxaris garantiebi

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

sakredito uzrunvelyofis efeqti 2013 wlis 31 dekemberisTvis:

zedmetad uzrunvelyofili aqtivebi

naklebad uzrunvelyofili aqtivebi

aTas larSi aqtivebis

sabalanso Rirebuleba

uzrunvelyofis samarTliani Rirebuleba

aqtivebis sabalanso

Rirebuleba

uzrunvelyofis

samarTliani Rirebuleba

korporatiuli sesxebi 745,948 1,819,917 411,386 321,064 samomxmareblo sesxebi 404,098 955,249 199,336 6,054 ipoTekuri sesxebi 476,713 1,182,387 22,715 6,531

mcire da saSualo sawაrmoebisTvis sesxebi 369,125 1,104,910 23,321 7,567 mikro sesxebi 93,632 189,155 107,655 1,189 sxva 99,637 115,216 5,015 4,752

sul 2,189,153 5,366,834 769,428 347,157







aqtivebis sabalanso Rirebuleba

uzrunvelyofis


korporatiuli sesxebi 774,701 1,873,588 367,386 203,772 samomxmareblo sesxebi 300,655 744,061 182,049 6,555 ipoTekuri sesxebi 363,332 999,838 22,084 6,705 mcire da saSualo sawrmoebisTvis sesxebi 271,350 789,728 22,867 6,256 mikro sesxebi 57,368 124,177 88,563 775 sxva 81,758 81,990 4,585 4,412

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

Tibisi bankis jgufi


39









uzrunvelyofis


korporatiuli sesxebi 775,932 3,219,868 227,917 111,416 samomxmareblo sesxebi 217,830 608,937 191,235 4,570 ipoTekuri sesxebi 358,019 929,690 16,989 5,453 mcire da saSualo sawrmoebisTvis sesxebi 224,275 767,600 11,741 4,202 mikro sesxebi 34,177 83,751 50,834 153 sxva 58,456 58,456 - -

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

sakredito uzrunvelyofis efeqti ganisazRvreba angariSgebis TariRisTvis uzrunvelyofis samarTliani Rirebulebis mTlian gacemul gadauxdel sesxebTan da avansebTan SedarebiT.

jgufis Sida Semfasebelma ganaxorciela dagiravebuli uZravi qonebis fizikuri Semowmeba da Seafasa uZravi qonebis samarTlini Rirebuleba sabalanso angariSis warmodgenis TariRisTvis ZiriTadad bazris Sedarebis meTodis gamoyenebiT. inventaris, mowyobilobis da sxva aqtivebis samarTliani Rirebuleba ganisazRvra jgufis sakredito departamentis mier jgufis Sida saxelmZRvanelo miTiTebebis gamoyenebiT klientebze gacemuli TiToeuli klasis sesxebis da avansebis Sefasebuli samarTliani Rirebuleba ixileT SeniSvnaSi 41. klientebze gacemuli sesxebis da avansebis saprocento ganakveTis analizi warmodgenilia SeniSvnaSi 35. dakavSirebuli mxaris naSTebis Sesaxeb informacia warmodgenilia SeniSvnaSi 43.

10. gasayidad arsebuli sainvesticio fasiani qaRaldebi

aTas larSi 2013 2012 2011

saqarTvelos erovnuli bankis sadepozito sertifikatebi

321,140 187,551 168,537

saqarTvelos finansTa saministros saxazino obligaciebi

- 19,210 61,014

saqarTvelos mTavrobis obligaciebi 173,974 196,004 32,942 sul savalo fasiani qaRaldebi 495,114 402,765 262,493 korporatiuli aqciebi – arakotirebuli 679 1,812 1,812

korporatiuli aqciebi –kotirebuli (VISA Inc) 4,858 3,156 2,131 sul gasayidad arsebuli sainvesticio fasiani qaRaldebi

500,651 407,733 266,436

. xelmZRvanelobam saimedod ver Seafasa arakotirebuli kapitalis aqciebSi jgufis investiciis da gasayidad arsebuli sainvesticio fasianis qaRaldebis samarTliani Rirebuleba. amitom es investiciebi aRricxulia 679 aTasi laris TviTRirebulebiT (2011 weli: 1,812 aTasi lari; 2011 wels 1,812 aTasi lari). investiciis mimRebebma ar gamoaqveynes arsebuli finansuri informacia maTi operaciebis Sesaxeb, maTi aqciebi ar aris kotirebuli da bolodroindeli savaWro fasebi ar aris gasajaroebuli.

Tibisi bankis jgufi


40

10. gasayidad arsebuli sainvesticio fasiani qaRaldebi (gagrZeleba)

2013 wlis 31 dekembrisTvis 84,086 laris odenobis gasayidad arsebuli sainvesticio fasiani qaRaldebi dagiravda adgilobriv bankebSi an finansur institutebSi rogorc sxva nasesxebi saxsrebis uzrunevlyofa (2012 wels: 54,800; 2011 wels: nuli:). ixileT SeniSvna 18.

gasayidad arsebuli arcerTi savalo fasiani qaRaldi ar aris vadagadacilebuli an gaufasurebuli

2013 wlis 31 dekembrisTvis ZiriTadi kapitalis gasayidad arsebuli sainvesticio fasiani qaRaldebia:

dasaxeleba saqmianoba registraciis qveyana sabalanso Rirebuleba 31 dekembers

2013 2012 2011

JSC GRDC

uZravi qonebis ganviTareba

niderlandebis antiliis kunZulebi

365

1,502 1,502

Visa Inc. baraTebis damuSaveba aSS 4,858 3,156 2,131 sxva 314 310 310

sul 5,537 4,968 3,943

gasayidad arsebuli sainvesticio fasiani qaRaldebis dinamika Semdegia:

aTas larSi

SeniSvna

2013 2012 2011

sabalanso Rirebuleba 1 ianvrisTvis 407,733 266,436 216,323 Sesyidvebi 755,433 813,864 646,538 gayidvebi (61,626) (90,857) (47,815) gamosyidva dafarvis vadis dadgomisas (619,902) (599,913) (571,104) gadafaseba 29 7,923 682 1,277 daricxuli procento Semosavali (SeniSvna 30)

30,442

27,211 23,253 miRebuli saprocento Semosavali (18,210) (9,680) (2,152) (gaufasureba)/wilobriv fasian qaRaldSi investiciasTan dakavSirebuli gaufsurebis aRdgena (1,142) (10) 116

sabalanso Rirebuleba 31 dekembrisTvis 500,651 407,733 266,436

11. dafarvis vadamde flobili sainvesticio fasiani qaRaldebi aTas larSi

2013 2012 2011

saqarTvelos mTavrobis SeniSvnebi - - 28,956

sul dafarvis vadamde flobili sainvesticio fasiani qaRaldebi

-

- 28,956

dafarvamde arsebuli sainvesticio fasiani qaRaldebis dinamika Semdegia:

aTas larSi 2013 2012 2011

mTliani Tanxa 1 ianvars - 28,956 28,986 Sesyidvebi - 5,000 - gamosyidva dafarvis vadis dadgomisas - (33,000) -

daricxuli საprocento Semosavali (SeniSvna 30) - 2,373 3,642 miRebuli saprocento Semosavali - (3,329) (3,672)

mTliani Tanxa 31 dekembers - - 28,956

Tibisi bankis jgufi


41

dafarvis vadamde flobili sainvesticio fasiani qaRaldebis samarTliani Rirebulebis Sesaxeb informacia ixileT SeniSvnaSi 41. dafarvis vadamde flobili sainvesticio fasiani qaRaldebis saprocento ganakveTis analizi ixileT SeniSvnaSi 35.

12. sxva finansuri aqtivebi

aTas larSi 2013 2012 2011

misaRebi Tanxebi Sewyvetili salizingo kontraqtebidan

2,249

4,345 4,528 salizingo aqtivebis Sesyidvis avansebi 13,516 6,859 5,480 misaRebi Tanxebi sakredito baraTis momsaxurebidan da gadaricxvebidan

6,557

3,349 1,025 misaRebi Tanxebi garantiebidan 11,660 10,890 575 sxva 14,147 6,743 3,697

gamoklebuli: gaufasurebis rezervi (3,080) (6,885) (3,966)

sul sxva finansuri aqtivebi 45,049 25,301 11,339

2013 wels sxva finansuri aqtivebis gaufasurebis rezervis dinamika Semdegia:

aTas larSi

Sewyvetil ijaraze debitoruli davalianeba sxva sul

gaufasurebis rezervi 2013 wlis 1 ianvrisTvis 3,887 2,998 6,885 gaufasurebis rezervi/(rezervisgan gaTavisufleba) wlis ganmavlobaSi

236 2,000 2,236

wlis ganmavlobaSi Camowerili Tanxebi, rogorc uimedo

(2,069) (4,022) (6,091)

adre Camowerili Tanxebis amoReba - 50 50

gaufasurebis rezervi 2013 wlis 31 dekembrisTvis 2,054 1,026 3,080


aTas larSi

Sewyvetil ijaraze debitoruli davalianeba sxva sul

gaufasurebis rezervi 2012 wlis 1 ianvrisTvis 3,966 - 3,966

gaufasurebis rezervi wlis ganmavlobaSi 579 3,553 4,132 wlis ganmavlobaSi Camowerili Tanxebi, rogorc uimedo (658) (736) (1,394)

adre Camowerili Tanxebis amoReba - 181 181

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


aTas larSi

Sewyvetil ijaraze

debitoruli davalianeba sxva sul

gaufasurebis rezervi 2011 wlis 1 ianvrisTvis 4,639 358 4,997 gaufasurebis rezervi/(rezervisgan gaTavisufleba) wlis ganmavlobaSi 755 (358) 397

wlis ganmavlobaSi Camowerili Tanxebi, rogorc (1,428) - (1,428)

Tibisi bankis jgufi


42

aTas larSi

Sewyvetil ijaraze

debitoruli davalianeba sxva sul

uimedo

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

sxva finansuri aqtivebis analizi sakredito xarisxis mixedviT Semdegia:

aTas larSi 2013 2012 2011


- salizingo aqtivebis Sesyidvis avansi 13,516 6,859 5,480 - misaRebi Tanxebi sakredito baraTis momsaxurebidan

da gadaricxvebidan

6,557

3,349 1,025 - misaRebi Tanxebi garantiebidan 880 1,084 575

- sxva 11,830 3,873 3,697

sul mimdinare da ar gaufasurebuli 32,783 15,165 10,777

vadagadacilebuli, magram gaufasurebuli

-debitoruli davalianebebi garantiebze

- 90 dReze metiT vadagadacilebuli 10,780 9,806 -

sul vadagadacilebuli, magram ar gaufasurebuli 10,780 9,806 -

debitoruli davalianebebi individualurad gansazRvruli rogorc gaufasurebuli (bruto)

- debitoruli davalianebebi Sewyvetil ijarebze

- 90 dReze naklebiT gadavadebuli - 175 -

- 90 dReze metiT gadavadebuli 2,249 4,170 4,528

- sxva debitoruli davalianebebi

- 90 dReze naklebiT gadavadebuli 504 2,870 -

- 90 dReze metiT gadavadebuli 1,813 - -

4,566 7,215 4,528 sul individualurad gaufasurebuli

gamoklebuli gaufasurebis rezervi (3,080) (6,885) (3,966)

sul sxva finansuri aqtivebi 45,049 25,301 11,339

debitoruli davalianebebi romlebic individualurad gansazRvrulia rogorc gaufasurebuli moicavs debitorul davalianebebs Sewyvetil lizingebze da sxva debitorul davalianebebs, romelTan dakavSirebiTac rezervi Sefasda individualurad. mTavari faqtorebi, romliTac jgufi ganixilavs debitorul davalianebebs rogorc gaufasurebuls aris vadagadacilebuli statusi. debitoruli davalianebebi Sewyvtil ijarebze aris giraoTi uzrunvelyofili, am uzrunvelyofis Sefasebuli samarTliani Rirebuleba aris 95 aTasi lari (2012 wels: 472 aTasi lari; 2011 weli: 636 aTasi lari), darCenili aqtivebi ar aris uzrunvelyofili giraoTi.

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13. investiciebi finansur lizingSi

35,613 aTasi laris (2012 wels 26,377 aTasi lari; 2011 wels 21,979 aTasi lari) finansur lizingSi investiciebi warmodgenilia mowyobilobis ijarebiT..

finansuri lizingidan misaRebi Tanxebis (mTliani investicia ijarebSi) dRevandeli Rirebulebebia:

aTas larSi

gadasaxdelia 1 welSi

gadasaxdelia 2-5 welSi

sul

2013 wlis 31 dekembers misaRebi finansuri lizingis gadasaxadi

24,775 20,592 45,367

gamoumuSavebeli finansuri Semosavali (5,941) (3,636) (9,577) gaufasurebis rezervi (110) (67) (177)

2012 wlis 31 dekembers misaRebi finansuri lizingis 16,889 35,613 gadasaxadis amJamindeli Rirebuleba

2012 wlis 31 dekembers misaRebi finansuri lizingis 18,616 15,418 34,034 gadasaxadi

gamoumuSavebeli finansuri Semosavali (4,629) (2,914) (7,543) gaufasurebis rezervi (71) (43) (114)

2012 wlis 31 dekembers misaRebi finansuri lizingis 13,916 12,461 26,377 gadasaxadis amJamindeli Rirebuleba

2011 wlis 31 dekembers misaRebi finansuri lizingis gadasaxadi 14,110 15,742 29,852

gamoumuSavebeli finansuri Semosavali (4,209) (3,556) (7,765) gaufasurebs rezervi (61) (47) (108)

2011 wlis 31 dekembers misaRebi finansuri lizingis 9,840 12,139 21,979 gadasaxadis amJamindeli Rirebuleba

2013 wlis 31 dekembers misaRebi finansuri lizingis Sefasebuli samarTliani Rirebuleba iyo 35,613 aTasi lari (2012 wels: 26,377 aTasi lari; 2011 wels: 21,979 aTasi lari). ixileT SeniSvna 41.

finansur lizingSi sufTa investiciis gaufasurebis rezervSi dinamika Semdegia:

aTas larSi 31 dekemberi

2013

31 dekemberi

2012

31 dekemberi

2011

wlis dasawyisSi gaufasurebis rezervi 114 108 514 (dafarva)/gaufasurebis rezervi wlis ganmavlobasi 98 42 (174) wlis ganmavlobaSi Camowerili Tanxebi, rogorc uimedo (35) (27) (212) Sewyvetili ijaridan misaRebi Tanxebis amoReba - (9) (20) wlis bolos gaufasurebis rezervi 177 114 108

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13 investiciebi finansur ijaraSi (gagrZeleba)

finansur lizingSi wminda investiciis analizi sakredito xarisxis mixedviT Semdegia:


2013

31 dekemberi 2012

31 dekemberi 2011

mimdinare da ar gaufasurebuli - or welze meti sakredito istoriis mqone klientebi 8,750 7,044 4,525

- axali klientebi 19,854 15,365 16,802 sul mimdinare da ar gaufasurebuli 28,604 22,409 21,327 vadagasuli, magram ar gaufasurebuli - 90 dReze naklebi vadagadacilebiT 3,261 872 719 - 180-dan 360 dRemde dagvianebiTvadagadacilebiT - 6 41 sul vadagasuli, magram ar gaufasurebuli 3,261 878 760 individualurad gaufasurebuli vadagadacilebis gareSe 2,419 2,686 - - 1-dan 30 dRemde vadagadacilebuli 603 385 - - 31-dan 90 dRemde vadagadacilebuli 59 133 - - 91-dan 180 dRemde 583 - - - 181dan 360 dRemde 251 - - - 360 dReze metxans 10 - - sul individualurad gaufasurebuli 3,925 3,204 -

sul finansur lizingSi investiciebi 35,790 26,491 22,087

gaufasurebis rezervi (177) (114) (108) sul wminda investicia finansur lizingSi 35,613 26,377 21,979

jgufma gamoiyena bass 39-Si, `finansuri instrumentebi: aRiareba da Sefaseba”, aRwerili portfelis uzrunvelyofis meTodologia, da Seqmna portfelis rezervebi gaufasurebiT gamowveuli zaralebisTvis, romlebic warmoiqmna, magram konkretulad ar gamovlenila romelime individualur kreditTan dakavSirebiT saangariSo periodis bolos. jgufis politika gulisxmobs TiToeuli kreditis klasificirebas rogorc `mimdinare da ar gaufasurebuli”, sanam ar gamovlindeba investiciis gaufasurebis damadasturebeli konkretuli obieqturi mtkicebuleba. mTavari faqtorebi, romlis mixedviTac jgufi ijaras miiCnevs gaufasurebulad aris moijaris finansuri mdgomareobis gauareseba, vadagadacilebis statusi da ijariT gacemuli aqtivis likviduroba. jgufi Cveulebriv adgens finansuri lizingis kontraqtebs ise, rom moijarem ijaris vadis dasawyisSi gadaixados minimaluri avansi: mowyobilobis fasis 20%. jgufi inarCunebs uflebebs lizingiT gacemul aqtivebze ijaris periodSi. kontraqtis safuZvelze aqtivze ufleba gadaecema moijares sakontraqto vadis bolos, rac gulisxmobs Tanxis srul gadaxdas. zogadad salizingo vadebi daaxloebiT 5 welia.

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13 investiciebi finansur ijaraSi (gagrZeleba)

saWiro sakredito uzrunvelyofis moculoba da tipi damokidebulia partnioris sakredito riskis Sefasebaze. miRebuli sakredito uzrunvelyofis mTavari tipebia:

ijariT gacemuli aqtivebi (inventari da mowyobiloba)

pirveli Senatani

uZravi qoneba

mesame mxaris garantiebi

. sakredito uzrunvelyofis finansuri efeqti warmodgenilia sakredito uzrunvelyofis Rirebulebis mixedviT calke (i) im aqtivebTan dakavSirebiT, sadac sakredito uzrunvelyofa da kreditis sxva gamyareba tolia an aRemateba aqtivis sabalanso Rorebulebas (`zedmetad uzrunvelyofili aqtivebi”) da (ii) aqtivebi, romelTa uzrunvelyofa da sxva saxis gamyareba naklebia aqtivis sabalanso Rirebulebaze (`naklebad uzrunvelyofili aqtivebi”). uzrunvelyofis Sedegi 2013 wlis 31 dekembrisTvis:



aTas larSi



aqtivebis sabalanso

Rirebuleba


investiciebi ijarebSi 32,280 62,169 3,510 3,229

sul 32,280 62,169 3,510 3,229

uzrunvelyofis Sedegi 2012 wlis 31 dekembrisTvis::



aTas larSi



aqtivebis sabalanso

Rirebuleba


investiciebi ijarebSi 24,670 51,590 1,821 221

sul 24,670 51,590 1,821 221

uzrunvelyofis Sedegi 2011 wlis 31 dekembrisTvis:



aTas larSi



aqtivebis sabalanso

Rirebuleba


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

sul 21,023 37,949 1,064 899

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14. sxva aqtivebi

aTas larSi 2013 2012 2011

mimdinare sxva aqtivebi giraoSi darCenili uZravi qoneba 49,920 56,316 82,317 sxva aqtivebis Sesasyidi avansebi 3,006 3,401 3,350 sxva inventari 3,130 3,383 2,293 mogebis gadasaxadis garda sxva avansad gadaxdili gadasaxadebi

402

528 2,193 sul mimdinare sxva aqtivebi 56,458 63,628 90,153 ara mimdinare sxva aqtivebi Sewyvetili salizingo kontraqtebidan dasakuTrebuli aqtivebi

1,752

1,852 867 mimdinare mSeneblobis avansebi 5,016 905 2,131 lizingiT gasacemad Sesyiduli aqtivebi - 413 82 lizingiT gasacemi aqtivebis avansad gadaxdili dazRveva

482

347 316 sxva 1,367 209 104 sul aramimdinare sxva aqtivebi 8,617 3,726 3,500 sul sxva aqtivebi 65,075 67,354 93,653

giraoSi darCenili uZravi qoneba moicavs sainvesticio qonebad Sefasebulis garda sxva uZravi qonebis aqtivebs da jgufis mier SeZenil mowyobilobas vadagasuli kreditebis dasafarad. jgufi varaudobs am aqtivebis gasxvisebas momavalSi. aseTi aqtivebi Tavdapirvelad aRiarebulia TviTRirebulebiT da Semdeg fasdeba umcires Tanxad TviTRirebulebas da wminda sarealizacio Rirebulebas Soris.

dasakuTrebuli uzrunvelyofis garkveul inventarebTan dakavSirebiT, jgufma mianiWa yofil mflobelebs ufleba Seisyidos inventari dasakuTrebis TariRisTvis sesxis sabalanso Rirebulebis tol an ufro met fasad. es ufleba Cveulebriv gamoiyeneba dasakuTrebis TariRidan 6-dan 12 Tvemde periodSi, romlis ganmavlobaSic jgufi valdebulebas iRebs ar gadasces dasakuTrebuli uzrunvelyofa mesame mxareebs. 2013 wlis 31 dekembers, dasakuTrebuli uzrunvelyofis sabalanso Rirebuleba, romlebic daeqvemdebara xelaxla Sesyidvis xelSekrulebas iyo 19,840 aTasi lari (2012 wels: 16,158 aTasi lari, 2011 wels: 27,949 aTasi lari)

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15. ZiriTadi saSualebebi da aramaterialuri aqtivebi

aTas larebSi

SeniSv. Senobebisa da saijaro

uflebis gaumjobeseba

kompiuterebi da saofise

teqnika

mimdinare mSeneblo

ba

sul ZiriTadi saSualebebi

kompiuteruli

programebis

licenziebi

jami

xarjebi da Sefasebebi 2011 wlis 1 ianvrisTvis

100,323 72,141 23,867 196,331 8,384 204,71

5 dagrovili cveTa/amortizacia

(12,701) (39,201) - (51,902) (4,824) (56,72

6) sabalanso Rirebuleba 2011 wlis 1 ianvrisTvis

87,622 32,940 23,867 144,429 3,560 147,98

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

16

3,188 - - 3,188 -

3,188

gasxviseba (786) (3,339) (1,392) (5,517) (54)

(5,571)

gadafasebisas RirebulebaSi zrda/(kleba) 29 1,311 - (481) 830 - 830 Svilobili kompaniebis SeZena 5,093 1,317 671 7,081 773 7,854 gasayidad arsebuli gasxvisebis jgufis adrindeli aRiarebiT gamowveuli koreqtireba (amortizaciisa da cveTis gareSe)

- 1,299 - 1,299 2,216 3,515 cveTis/amortizaciis daricxva

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

5) gayidul aqtivebze da transferebze dagrovili cveTis/amortizaciis amotrialeba, tansferebi sainvesticio qonebaSi da gasayidad arsebul jgufSi reklasifikacia

250 2,488 - 2,738 20 2,758 sabalanso Rirebuleba 2011 wlis 31 dekembrisTvis

106,549 37,548 19,782 163,879 10,064 173,94

3 xarjebi da Sefasebebi 2011 wlis 31 dekembrisTvis

124,851 86,677 19,782 231,310 16,272

247,582

dagrovili cveTa/amortizacia, maT Soris dagrovili gaufasurebis Sedegad zarali

(18,302) (49,129) - (67,431) (6208) (73,63

9) sabalanso Rirebuleba 2011 wlis 31 dekembrisTvis

106,549 37,548 19,782 163,879 10,064 173,94

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

(2,418) - - (2,418) - (2,418

) gasxviseba

(2,149) (5,478) (609) (8,236) (16) (8,252

) inventarSi gadatana - (309) - (309) - (309) gadafasebisas RirebulebaSi zrda/(kleba)

28

1,585 - 8,928 10,513 - 10,513 mogeba-zaralSi daricxuli gaufasureba

(769) - - (769) (1) (770) cveTis/amortizaciis daricxva

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

0) gayidul aqtivebze da transferebze dagrovili cveTis/amortizaciis amotrialeba, tansferebi sainvesticio qonebaSi.

1,853 5,284 - 7,137 35 7,172

sabalanso Rirebuleba 2012 wlis 31 dekembrisTvis

118,020 38,526 36,010 192,556 18,817 211,37

3

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xarjebi da Sefasebebi 2012 wlis 31 dekembrisTvis

138,744 97,732 36,010 272,486 27,003

299,489

dagrovili cveTa/amortizacia, maT Soris dagrovili gaufasurebis Sedegad zarali

(20,724) (59,206) - (79,930) (8,186) (88,11

6) sabalanso Rirebuleba 2012 wlis 31 dekembrisTvis

118,020 38,526 36,010 192,556 18,817 211,37

3 Sesyidva 3,458 18,136 3,199 24,793 8,729 33,522

transferebi 1,383 201 (1,584) - - -

transferebi sainvesticio qonebaSi(qonebidan)

16 244 - (345) (101) - (101)

gasxviseba (1,146) (2,577) (1,665) (5,388) (51) (5,439)

mogeba-zaralSi daricxuli gaufasureba

- (219) 4 (215) - (215)

cveTis/amortizaciis daricxva (3,607) (11,390) - (14,997) (4,038) (19,035)

gayidul aqtivebze da transferebze dagrovili cveTis/amortizaciis amotrialeba

653 2,367 - 3,020 34 3,054


119,005 45,044 35,619 199,668 23,491 223,159

xarjebi da Sefasebebi 2013 wlis 31 dekembrisTvis

142,683 113,273 35,619 291,575 35,681 327,25

6 dagrovili cveTa/amortizacia, maT Soris dagrovili gaufasurebis Sedegad zarali

(23,678) (68,229) - (91,907) (12,190) (104,097)


119,005 45,044 35,619 199,668 23,491 223,159

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15. ZiriTadi saSualebebi da aramaterialuri aqtivebi (gagreleba)

cveTisa da amortizaciis daricxva, romelic warmodgenilia saerTo mogebis konsolidirebul angariSgebaSi, moicavs sabrunavi saSualebebis, sainvesticio qonebis da aramaterialuri aqtivebis amortizaciisa da cveTis daricxvas.

mimdinare mSenebloba moicavs filiali Senobebis mSeneblobasa da aRdgenas. dasrulebis Semdeg aqtivebi gadadis Senobebis klasSi.

Senobebi gadafasda sabazro RirebulebiT 2012 wlis 6 ivliss. Sefaseba ganxorcielda aRiarebuli da Sesabamisi profesiuli kvalifikaciis mqone Semfaseblebis damoukidebeli firmis mier, romelsac aqvs msgavsi kategoriisa da mdebareobis mqone aqtivebis Sefasebis kargi gamocdileba. SefasebisTvis gamoyenebuli iyo gayidvebis Sedarebis meTodi. am meTodis mixedviT dadginda sami Sesadarisi aqtivi. vinaidan Sesadarisi aqtivebi garkveulwilad gansxvavdebodnen arsebuli qonebebisgan, Sesadarisad aRebuli qonebebis fasebi Sesabamisad dakoreqtirda Semdegi gansxvavebebiT: adgilmdebareobis, mdgomareobis,zomis, xelmisawvdomobisa da momwodebelTan molaparakebis miRwevebis mixedviT. amgvarad gansazRvruli Sesadarisi fasebi erT kvadratul metrze Semdeg mravldeba Sefasebuli sakuTrebis moculobaze saimisod, rom miRebuli iqnas

sainvesticio qonebis Sefasebuli Rirebuleba.

2013 wlis 31 dekembers Senobebis sabalanso Rirebuleba iqneboda 88,942 aTasi lari (2012 wels 87,957 aTasi lari; 2011 wels: 78,071 aTasi lari;), Tu aqtivebi aRricxuli iqneboda TviTRirebulebiT, gamoklebuli cveTa da gaufasurebiT gamowveuli zarali. 2013 wlis 31 dekembers mimdinare mSeneblobis sabalanso Rirebuleba iqneboda 20,345 aTasi lari (2012 wels 20,736 aTasi lari; 2011 wels 13,278 aTasi lari;), Tu aqtivebi aRricxuli iqneboda TviTRirebulebiT, gamoklebuli gaufasurebiT gamowveuli zarali.

16. sainvesticio qoneba

aTas larSi SeniSvna 2013 2012 2011

sruli saaRricxvo Rirebuleba 1 ianvars 34,973 27,621 28,015 dagrovili cveTa 1 ianvars (668) (539) (273)

sainvesticio qoneba TviTRirebulebiT 1 ianvrisTvis

34,305 27,082 27,742

transferi ZiriTadi saSualebebidan 15 345 2,418 - transferi giraoSi darCenili uZravi qonebidan 23,648 19,230 8,988 dagiravebuli qonebis gayidvidan nameti 38,638 - - transferi finansur lizingSi - - (1,805) gasxviseba TviTRirebulebiT (12,481) (14,296) (4,389) gasxvisebisas cveTis aRmofxvra 130 324 127

transferi ZiriTad saSualebebSi 15 (244) - (3,188) cveTis daricxva (958) (453) (393)

sruli saaRricxvo Rirebuleba 1 ianvars 84,879 34,973 27,621 dagrovili cveTa 1 ianvars (1,496) (668) (539)

sabalanso Rirebuleba 31 dekembers 83,383 34,305 27,082

2013 wlis 31 dekembers sainvesticio qoneba moicavda miwis 12 erTeuls (2012 wels: 10 erTeuli;) da Tbilissa da saqarTvelos sxva regionebSi mdebare 58 Senobas (2012 wels:

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22), romelTa samarTliani Rirebuleba Seadgens 86,480 aTas lars (2012 wels: 34,928 aTasi lari; 2011 wels: 37,966 aTas lars;). Sefasebis sxva detalebisTvis ixileT SeniSvna 3.

16 sainvesticio qoneba (gagrZeleba)

Tu jgufi aris meijare, momavali minimaluri ijaris gadasaxadebi, romlebic misaRebia gauqmebas ar daqvemdebarebuli saoperacio ijarebis Sesabamisad Semdegia:

aTas larSi 2013 2012 2011

araugvianes 1 wlisa 163 68 68 1 welze gvian da ara ugvianes 5 wlisa 1,736 1,657 1,670

sul misaRebi saoperacio ijaris gadasaxadebi 1,899 1,725 1,738

17. gudvili

Svilobili kompaniebis SeZenisas warmoqmnil gudvilSi dinamika Semdegia:

aTas larSi 2013 2012 2011

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

Svilobili kompaniis SeZenidan nameti - - 769 adre gasayidad arsebul arasabrunav aqtivebze gadatana - - 695

sabalanso Rirebuleba 31 dekembrisTvis 2,726 2,726 2,726

gudvilis gaufasurebis testi

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

aTas larSi 2013 2012 2011

ss banki konstanta 769 769 769 ss gaerTianebuli finansuri korporacia 695 695 695 Sps Tibisi krediti 1,262 1,262 1,262 sul gudvilis sabalanso Rirebuleba 2,726 2,726 2,726

TiToeuli fuladi saxsrebis magenerirebeli erTeulis anazRaurebadi Rirebuleba ganisazRvra gamoyenebidan gamomdinare Rirebulebis gaTvlebis safuZvelze. es gaTvlebi iyenebs fuladi saxsrebis nakadis savaraudo maCveneblebs xelmZRvanelobis mier damtkicebul xuT wlian periodze gaTvlil finansur biujetebze dayrdnobiT. 5 wlis Semdgomi periodebis fuladi nakadebis Semodineba eqstrapolirebulia qvemoT miTiTebuli navaraudebi zrdis procentis gamoyenebiT. gamoyenebidan Rirebulebis gaTvlebisTvis gamoynebuli varaudebi, romlis mimarTac anazRaurebadi Rirebuleba yvelaze ufro sensituria, aris:

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17. gudvili (gagrZeleba)

2013 2012 2011

ss banki konstanta kapitalSi xuTi wliani Tavisufali fuladi nakadebis Semdeg zrdis tempi 5.00% p.a. 5.00% p.a. 5.00% p.a. gadasaxadis gadaxdamde diskontis ganakveTi 24.85% p.a. 24.11% p.a. 29.7% p.a. ss gaerTianebuli finansuri korporacia kapitalSi xuTi wliani Tavisufali fuladi nakadebis Semdeg zrdis tempi 5.00% p.a. 5.00% p.a. 7.00% p.a. gadasaxadis gadaxdamde diskontis ganakveTi 22.08% p.a. 21.50% p.a. 27.11% p.a. Sps Tibisi krediti kapitalSi xuTi wliani Tavisufali fuladi nakadebis Semdeg zrdis tempi 3.20% p.a. 5.00% p.a. 7.00% p.a. gadasaxadis gadaxdamde diskontis ganakveTi 23.00% p.a. 22.41% p.a. 28.31% p.a.

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

Tu ss banki konstantas diskontirebuli fuladi saxsrebis mimarT gamoyenebuli Sesworebuli gaangariSebuli gadasaxadis gadaxdamde diskontirebuli ganakveTi 10%-iT meti iqneboda xelmZRvanelobis maCvneblebze, jgufs ar dasWirdeboda gudvilis sabalanso Rirebulebis 769 aTasi lariT da fuladi saxsrebis generirebis erTeulis Rirebulebis wminda aqtivebis 16,402 aTasi lariT Semcireba. (2012 wels 769 aTasi lari da 16,076 aTasi lari; 2011 wels 769 aTasi lari da 10,368 aTasi lari). ss banki konstantas fuladi saxsrebis generirebis erTeulis anazRaurebadi Rirebuleba aRemateba mis

sabalanso Rirebulebas 20,467 aTasi lariT (2012 wels : 13,370 aTasi; 2011 wels: 1,720

aTasi). fuladi saxsrebis generirebis erTeulis sabalanso Rirebuleba gautoldeba mis gamosayenebel Rirebulebas weliwadSi 29.01%-iani diskontis ganakveTiT (2012 wels: 27.28% weliwadSi; 2011 wels 30.59% weliwadSi). Tu ss gaerTianebuli finansuri korporaciis diskontirebuli fuladi saxsrebis mimarT gamoyenebuli Sesworebuli gaangariSebuli gadasaxadis gadaxdamde diskontirebuli ganakveTi 10%-iT meti iqneboda xelmZRvanelobis maCvneblebze, jgufs ar dasWirdeboda gudvilis sabalanso Rirebulebis 695 aTasi lariT da fuladi saxsrebis generirebis erTeulis Rirebulebis wminda aqtivebis 101 aTasi lariT Semcireba. (2012 wels nuli; da 2011 wels 769 nuli;). ss gaerTianebuli finansuri korporaciis fuladi saxsrebis generirebis erTeulis anazRaurebadi Rirebuleba aRemateba mis sabalanso Rirebulebas 982 aTasi lariT (2012 wels : 3,636 aTasi; 2011 wels: 1,742 aTasi). fuladi saxsrebis generirebis erTeulis sabalanso Rirebuleba gautoldeba mis gamosayenebel Rirebulebas weliwadSi 23.02%-iani diskontis ganakveTiT (2012 wels: 40.01% weliwadSi; 2011 wels 38.61% weliwadSi). Tu Sps Tibisi kreditis diskontirebuli fuladi saxsrebis mimarT gamoyenebuli Sesworebuli gaangariSebuli gadasaxadis gadaxdamde diskontirebuli ganakveTi 10%-iT meti iqneboda xelmZRvanelobis maCvneblebze, jgufs ar dasWirdeboda gudvilis sabalanso Rirebulebis 1,262 aTasi lariT da fuladi saxsrebis generirebis erTeulis

Rirebulebis wminda aqtivebis 3,803 aTasi lariT Semcireba. (2012 wels nuli; 2011: gudvilis mimdinare Rirebulebas dasWirdeboda Semcireba 1,262 aTasi lariT da wminda aqtivebs 3,803 aTasi lariT). Sps Tibisi kreditis fuladi saxsrebis generirebis erTeulis anazRaurebadi Rirebuleba aRemateba mis sabalanso Rirebulebas 16,829 aTasi lariT (2012 wels : 13,972 aTasi lari; 2011 wels: 1,911 aTasi lari). fuladi saxsrebis generirebis erTeulis sabalanso Rirebuleba gautoldeba mis gamosayenebel Rirebulebas

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weliwadSi 38.26%-iani diskontis ganakveTiT (2012 wels: 37.86% weliwadSi; 2011 wels 30.43% weliwadSi).

18. valdebulebebi sakredito institutebis mimarT

aTas larSi 2013 2012 2011

sxva bankebis saxsrebi sakorespondento angariSebi da erTdRiani depozitebi 4,894 6,569 15,003 depozitebi sxva bankebSi 42,358 53,700 89,470 moklevadiani sesxebi bankebidan - 15,935 5,905 sul sxva bankebis saxsrebi 47,252 76,204 110,378 sxva nasesxebi saxsrebi sesxebi ucxouri bankebidan da finansuri institutebidan 417,504 479,854 513,006 sesxebi adgilobrivi bankebidan da finansuri institutebidan 92,987 63,599 - sesxebi finansTa saministrosgan 8,063 7,466 4,766 sul sxva nasesxebi Tanxebi 518,554 550,919 517,772

sul sakredito dawesebulebebis Tanxebi 565,806 627,123 628,150

19. klientis angariSi

aTas larebSi 2013 2012 2011 saxelmwifo da sajaro organizaciebi - mimdinare/angariSsworebis angariSebi 134,518 72,638 103,619 - vadiani depozitebi 72,463 225,926 70,887 sxva iuridiuli pirebi - mimdinare/angariSsworebis angariSebi 935,083 635,181 506,432 - vadiani depozitebi 134,143 155,112 219,436 fizikuri pirebi - mimdinare/angariSsworebis angariSebi 621,211 386,737 354,582 - vadiani depozitebi 989,465 1,011,350 744,300 sul klientis angariSebi 2,886,883 2,486,944 1,999,256

saxelmwifo da sajaro organizaciebi moicavs saxelmwifos mflobelobaSi arsebul mogebaze orientirebul bizness. ekonomikuri seqtoris koncentracia klientis angariSebis farglebSi Semdegia: 2013 2012 2011 aTas larSi Tanxa % Tanxa % Tanxa % fizikuri piri 1,610,676 56% 1,398,087 56% 1,098,882 55% energetika 57,179 2% 92,121 4% 75,306 3% transportireba 129,096 4% 197,115 8% 175,069 9% vaWroba da momsaxureba 344,803 12% 211,729 8% 216,710 11% mSenebloba 131,427 5% 116,392 5% 99,521 5% uZravi qoneba 57,798 2% 45,116 2% 35,344 2% kvebis mrewveloba 97,421 3% 53,745 2% 34,829 2% samomxmareblo saqonliT da avtomobilebiT vaWroba

72,739 2% 50,286 2% 40,979 2%

komunikacia 28,909 1% 19,305 1% 38,397 2% mrewveloba 21,013 1% 15,507 1% 8,534 0% navTobi da gazi 147,005 5% 142,173 6% 12,493 1% soflis meurneoba 23,772 1% 14,198 0% 15,759 1% samTo samuSaoebi 21,746 1% 6,240 0% 8,742 0%

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sxva 143,299 5% 124,930 5% 138,691 7%

sul klientis angariSebi 2,886,883 100% 2,486,944 100% 1,999,256 100%

19. klientis angariSi (gagrZeleba)

2013 wels, jgufma gadaafasa kliენtebis angariSebze ganawileba ekonomikur seqtorebSi. jgufma Seamowma 2011 da 2012 wlebSi seqtoruli dayofa saimisod, rom is SesabamisobaSi iyos 2013 welTan.

2013 wlis 31 dekembers jgufs hyavda 97 klienti (2012 wels: 78 klienti; 2011 wels 64 klienti;), romelTa mTliani kreditis moculoba aRemateba 3,000 aTas lars. sul am kreditebis mTliani moculoba iyo 915,407 aTasi lari (2012 wels: 758,428 aTasi lari; 2011 wels: 615,557 aTasi;) anu mTliani klientis angariSebis 32% (2012 wels: 30%; 2011 wels: 31%). 2013 wlis 31 dekembers klientis angariSebSi Setanilia 9,652 aTasi laris da 38,973 aTasi laris depozitebi (2012 wels: 3,572 aTasi lari da 33,135 aTasi lari; 2011 wels: 16,543 aTasi lari da 31,307 aTasi lari;) rogorc gacemuli akreditiviT da garantiebiT gaTvaliswinebuli upirobo valdebulebebis uzrunvelyofa. ixileT SeniSvna 37. TiToeuli klasis klientis angariSebis samarTliani Rirebulebis monacemebi ixileT SeniSvnaSi 41. კლიენტების ანგარიშების საპროცენტო განაკვეთის ანალიზი წარმოდგენილია შენიშვნაში N35 dakavSirebuli mxaris naSTebis Sesaxeb informacia ixileT SeniSvnaSi 43

20. gamoSvebuli savalo fasiani qaRaldebi

2013 wlis 31 dekembers jgufs hqonda 4,474 aTasi laris gamoSvebuli savalo fasiani qaRaldebi (2012 wels: nuli; 2011 wels: nuli) azerbaijanis bazarze gamoSvebuli obligaciebiT. warmoqnis TariRisTvis am obligaciebs aqvs kuponis ganakveTi 7%-iani da 8.4 % odenobis efeqturi saprocento ganakveTi maTi gamoSvebis fass gamoklebuli tranzaqciis xarjebis safuZvelze, gamoSvebis TariRisTvis.

gamoSvebuli savalo fasiani qaRaldebis samarTliani Rirebulebis monacemebi ixileT SeniSvnaSi 41. gamoSvebuli savalo fasiani qaRaldebis saprocento ganakveTis analizi warmodgenilia SeniSvnaSi 35.

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21. Sesrulebis garantiebis, kreditTan dakavSirebuli valdebulebebisa da xarjebis rezervebi

valdebulebebisa da danaxarjebis rezervebSi dinamika Semdegia:

aTas larSi

Sesrulebis garantiebi

kreditTan dakavSirebuli valdebulebebi sxva sul

sabalanso Rirebuleba 2011 wlis 1 ianvars 5,067 714 1,100 6,881

namets gamoklebuli mogeba-zaralSi aRricxuli gacemuli Tanxebi 359 994 200 1,553

sabalanso Rirebuleba 2011 wlis 31 dekembers 5,426 1,708 1,300 8,434

namatebs gamoklebuli mogeba-zaralSi aRricxuli valebi 2,471 (866) 1,700 3,306

rezervis gamoyeneba (5,565) - - (5,565)

sabalanso Rirebuleba 2012 wlis 31 dekembers 2,332 842 3,000 6,174 namatebs gamoklebuli mogeba-zaralSi aRricxuli valebi

2,374 4,085 1,315 7,774

rezervis gamoyeneba (553) - (1,015) (1,568)

sabalanso Rirebuleba 2013 wlis 31 dekembers

4,153 4,927 3,300 12,380

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

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

22. sxva finansuri valdebulebebi

sxva finansuri valdebulebebi moicavs Semdegs:

aTas larSi SeniSvna 2013 2012 2011

warmoebuli finansuri valdebulebebi 0 4,405 7,139 5,152 kreditoruli davalianeba 8,129 5,688 2,210 finansuri lizingis sagarantio depozitebi 6,098 3,388 1,770

სadebeto an sakredito baraTiT kreditoruli davalianebebi

2,488

1,166 274 sxva dagrovili valdebulebebi 3,730 2,081 1,899 sul sxva finansuri valdebulebebi 24,850 19,462 11,305

sxva finansuri aqtivebis samarTliani Rirebulebis monacemebi ixileT SeniSvnaSi 41.

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23. sxva valdebulebebi

sxva valdebulebebi moicavs Semdegs: aTas larSi 2013 2012 2011

dagrovil TanamSromelTa anazRaurebis xarjebi 17,740 13,412 12,978 miRebuli avansebi 1,297 534 1,986 saSemosavlos garda sxva gadasaxdeli gadasaxadebi 9,705 1,337 468 sxva 2,563 5,461 3,973 sul sxva valdebulebebi 31,305 20,744 19,405

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

.

24. subordinirebuli vali

2013 wlis 31 dekembers subordinirebuli vali moicavda:

aTas larSi gacemis TariRi

dafarvis TariRi

gadauxdeli Tanxa

Tavdapirvel valutaSi aSSd

gadauxdeli Tanxa

larSi

saerTaSoriso finansuri korporacia 23-Apr-09 12-Nov-18 18,558 32,222 evropis rekonstruqciisa da ganviTarebis banki 23-Apr-09 12-Nov-18 18,585 32,269 Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 19-Dec-13 15-Apr-23 34,905 60,605

Deutsche Investitions und Entwicklungsgesellschaft MBH 19-Feb-08 15-Jul-18 10,394 18,048 Deutsche Investitions und Entwicklungsgesellschaft MBH 26-Jun-13 15-Jun-20 7,441 12,920 Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 23-Apr-09 12-Nov-18 7,032 12,210

sul subordinirebuli vali 96,915 168,274

2012 wlis 31 dekembers subordinirebuli vali moicavda:


dafarvis TariRi

gadauxdeli Tanxa


gadauxdeli Tanxa

larSi

saerTaSoriso finansuri korporacia 23-Apr-09 12-Nov-18 18,481 30,617 evropis rekonstruqciisa da ganviTarebis banki 23-Apr-09 12-Nov-18 18,413 30,505 Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 13-Dec-12 15-Apr-22 15,210 25,198

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


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24. subordinirebuli vali (gagrZeleba)

2011 wlis 31 dekembers, subordinirebuli vali moicavda:


dafarvis TariRi

gadauxdeli Tanxa


gadauxdeli Tanxa

larSi

Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 30-May-07 15-Apr-14 20,219 33,771 evropis rekonstruqciisa da ganviTarebis banki 23-Apr-09 12-Nov-18 18,682 31,205 saerTaSoriso finansuri korporacia

23-Apr-09 12-Nov-18 18,632 31,120 Deutsche Investitions und Entwicklungsgesellschaft MBH 24-Feb-06 15-Feb-12 10,486 17,514 Deutsche Investitions und Entwicklungsgesellschaft MBH 19-Feb-08 15-Jul-18 10,237 17,099 Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V. 23-Apr-09 12-Nov-18 7,047 11,771


ლიკვიდაციის შემთხვევაში ეს ვალი ბოლო ადგილას დგას – ყველა სხვა კრედიტორის გასტუმრების შემდეგ . subordinirebuli vali samarTliani Rirebulebis Sesaxeb informacia ixileT SeniSvnaSi 41. dakavSirebuli mxaris naSTebis Sesaxeb informacia warmodgenilia SeniSvnaSi 43.

25. saaqcio kapitali

aTas larSi garda aqciebis raodenobisa

gamoSvebuli aqciebis

raodenoba

saaqcio kapitali

aqciaze premia

sul

2011 wlis 31 ianvars 151,131 15,113 201,723 216,836 wilobrivi instrumentebis safuZvelze gadaxdebis Sedegad saaqcio kapilSi zrda 579 58 1,585 1,643

2011 wlis 31 dekembers 151,710 15,171 203,308 218,479

gamoSvebuli aqciebi 8,145 815 23,612 24,427 wilobrivi instrumentebis safuZvelze gadaxdebis Sedegad saaqcio kapilSi zrda 1,564 157 4,581 4,738

2012 wlis 31 dekembers 161,419 16,143 231,501 247,644 gamoSvebuli aqciebi 2,411 240 7,097 7,337 wilobrivi instrumentebis safuZvelze gadaxdebis Sedegad saaqcio kapilSi zrda 1,157 116 4,026 4,142

2013 wlis 31 dekembera 164,987 16,499 242,624 259,123

sul gamoSvebuli Cveulebrivi aqciebis mTliani raodenoba 2013 wlis 31 dekembers aris 164,987 aqcia (2012 wels: 161,419 aqcia; 2011 wels: 151,710 aqcia;). yvela nebadarTuli Cveulebrivi aqciebis raodenoba 2013 wlis 31 dekmebrs aris 170,581 aqcia (2012 wels: 166,431 aqcia; 2011 wels: 154,431 aqcia).

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25. saaqcio kapitali (gagrZeleba)

yvela Cveulebrivi aqciis nominaluri Rirebulebaa 100 lari erT aqciaze (2012 wels 100 lari aqciaze; 2011 wels: 100 lari aqciaze;) da aqvs erTnairi kategoria, garda 3,300 aqciisa, romlebic Setanilia saaqcio kapitalSi, romlebic gadaeca xelmZRvanelobas 2011 wels ganxorcielebuli wilobrivi instrumentis Sesabamisad, da romlebsac ar aqvT xmis ufleba sanam ar dakmayofildeba momsaxurebis pirobebi (ixileT SeniSvna 26). Yvela sxva aqcias aqvs erTi xmis ufleba. aqciaze premia warmoadgens gamoSvebuli aqciebis nominalur Rirebulebaze met miRebul Senatanebs.

angariSgebis dRes organizacias aseve hqonda rezervirebuli 4,150 aqcia, aqciaze gadaxdis farglebSi gamoSvebisTvis (2012 wels: 1,157; 2011 wels 2,721;). xelmRvanelobis SefasebiT aqciebis raodenoba, romelic bankma unda gamouSvas wilobrivi instrumentis farglebSi Seadgens 2,797 (2012 wels: 1,157; 2011 wels 2,721;).. wilobrivi instrumentis gadaxdasTan ixileT SeniSvna 26.

bankma gamoacxada 108.3 laris dividendi erT aqciaze 2013 wlis 31 dekembers (2012 wels: nuli; 2011 wels: 82.7 lari erT aqciaze;)

26. wilobrivi instrumentebi

2011 wlis maisi, SeTanxmeba 2011 wlis maisSi, bankis sameTvalyureo sabWom daamtkica umaRlesi xelmZRvanelobis

premialuri sqema 2010-2012 wlebisTvis da mianiWa 3,300 axali aqcia jgufis umaRlesi da saSualo xelmZRvaneli rgolis wevrebs. aRniSnuli sqemis Sesabamisad, TiToeul wels, winaswari gansazRvruli saqmianobis Sesrulebis pirobebis safuZvelze, monawileebs gadaecaT konkretuli raodenobis aqciebi. Sesrulebis pirobebi iyofa (i) jgufis miznebad da (ii) individualur saqmianobis maCveneblebad. gadasacemi aqciebis saerTo raodenoba damokidebulia jgufis miznebis miRwevaze da aqciis sabalanso Rirebulebaze jgufis (fass) auditurad Semowmebuli konsolidirebuli finansuri angariSgebebis Sesabamisad, gadacemis TariRamde wlisaTvis. jgufis miznebi ZiriTadad ukavSirdeba sameTvalyureo sabWos mier dadgenil zrdis, rentabelobis da portfelis xarisxis maCveneblebis miRwevas, aseve sakredito-finansuri saerTaSoriso dawesebulebis mier dadgenili SeTanxmebebis da konkretuli normatiuli koeficientebis Sesabamisobas. saqmianobis individualuri maCveneblebi gansazRvrulia calke TiToeuli monawilisTvis da gamoiyeneba aqciebis raodenobis gamosaTvlelad, romelic unda gadaeces maT saerTo premialuri fondidan. gadacemuli aqciebi eqvemdebareba uwyveti saqmianobis pirobas 2014 wlis 1 ianvramde, rodesac ufleba gadacemul aqciebze gadaecema am sqemis monawileebs. aRniSnul TariRamde, aqciebs aqvT dividendebze ufleba, Tumca ar aqvT xmis micemis ufleba da ar SeiZleba mieyidos an gadaeces mesame mxareebs. jgufi 2011 wlis 3 maiss ganixilavs miniWebis TariRad. aqciebis samarTliani Rirebuleba miniWebis TariRisTvis Seadgenda 2,837 lars TiToeuli aqciisTvis. Sefaseba ganaxorciela damoukidebelma Semfasebelma. ufrosi xelmZRvanelobis premialur sqemasTan dakavSirebuli personalis yvela xarji aRiarebulia SezRuduli gamoyenebis periodSi. bolo brunvaSi gaSvebuli aqciebi gadacemuli 3,300 aqciidan gamoSvebulia 2013 wlis aprilis TveSi da wilobrivi instrumentebis safuZvelze gadaxdebis rezervi debetirebulia 4,142 aTasi laris odenobiT.

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26. wilobrivi instrumentebi (gagrZeleba)

2013 wlis ivnisi, SeTanxmeba: 2013 wlis ivnisSi, bankis sameTvalyureo sabWom daamtkica xelmZRvanelobis axali sakompensacio sqema 2013-2015 wlebisTvis da daamtkica 4,150 axali aqcia, rogorc axali aqciebis maqsimaluri Sefasebuli raodenoba, romelic gamoSvebuli unda iyos aRniSnuli sqemis Sesabamisad. sqemis Tanaxmad, TiToeul wels, winaswari gansazRvruli saqmianobis Sesrulebis pirobebis safuZvelze, jgufis umaRles xelmZRvanel rgols da ramdenime saSualo rgolis xelmZRvanels gadaecaT konkretuli raodenobis aqciebi. Sesrulebis pirobebi iyofa (i) jgufis miznebad da (ii) individualur saqmianobis maCveneblebad. gadasacemi aqciebis saerTo raodenoba damokidebulia jgufis miznebis miRwevaze da aqciis sabalanso Rirebulebaze jgufis (fass) auditurad Semowmebuli konsolidirebuli finansuri angariSgebebis Sesabamisad, gadacemis TariRamde wlisaTvis. jgufis miznebi ZiriTadad ukavSirdeba sameTvalyureo sabWos mier dadgenil zrdis, rentabelobis da portfelis xarisxis maCveneblebis miRwevas, aseve aseve konkretul normatiul moTxovnebTan Sesabamisobas. aqciebis saerTo raodenoba premialur fondSi damokidebulia jgufis miznebis miRwevaze. saqmianobis individualuri maCveneblebi gansazRvrulia calke TiToeuli monawilisTvis da gamoiyeneba aqciebis raodenobis gamosaTvlelad, romelic unda gadaeces maT saerTo premialuri fondidan. Semdeg, gadacemuli aqciebi eqvemdebareba samuSao pirobas da aRniSnuli pirobebis Sesrulebamde aqciebs aqvT dividendebze ufleba, Tumca ar aqvT xmis micemis ufleba da ar SeiZleba mieyidos an gadaeces mesame mxareebs. samuSao piroba iTvaliswinebs uwyvet saqmianobas, sanam ar dasruldeba sqemis monawileebze sruli uflebis TandaTanobiTi gadacema. TiToeuli 2013, 2014 da 2015 tranSis aqciebi etapobrivad gadaecema meore, mesame da meoTxe wels saqmianobis efeqturobis Sefasebis Semdeg. aqciebis oTxmoci procenti gadaecema meoTxe wels. sakomensacio sistemis safuZvelze saerTo SezRudvis periodi grZeldeba 2019 wlis ivnisamde. aqcionerebma da sameTvalyureo sabWom gasca gayidvis ofcioni aqciebze, romelic unda gadaeces xelmZRvanelobis axali sakompensacio sqemis Sesabamisad. aRniSnuli gayidvis ofcionebi gamoiyeneba erTi wlis ganmavlobaSi, romelic iwyeba TiToeuli aqciis gadacemis TariRis mesame wlisTavidan. gayidvis ofcioni baTilad CaiTvleba im SemTxvevaSi, Tu bankis nebadarTuli aqciebis minimum 25% mieTiTeba birJaze. garda amisa, aqcionerebma da sameTvalyureo sabWom gasca gayidvis ofcioni yvela sadamfuZneblo aqciaze, romelic gadacemulia wilobrivi instrumentebis safuZvelze gadaxdebis wina SeTanxmebebis Sesabamisad. aRniSnuli ofcionebi gamoiyeneba sam Tanabar tranSad erTi wlis ganmavlobaSi, romelic iwyeba 2016 wlis, 2017 wlis 2018 wlis 1 ianvridan da baTilad CaiTvleba im SemTxvevaSi, Tu bankis nebadarTuli aqciebis minimum 25% mieTiTeba birJaze, rogorc es zemoT aRiniSna. radgan jgufi am SemTxvevis dadgomas ufro savaraudod Tvlis, mTliani sakompensacio sqema miiCneva wilobrivi instrumentebis angariSsworebis sqemad, da gadacemul gayidvis ofcionebze ar aris aRiarebuli aranairi valdebuleba. TanamSromlebisTvis gadacemuli yvela ofcionis Sesrulebis fasi aris aqciis sabalanso Rirebuleba bolo fass konsolidirebuli finansuri angariSgebebis Sesabamisad. jgufi 2013 wlis 20 ivniss ganixilavs miniWebis TariRad. xelmZRvanelobis mier saqmianobis mosalodneli miRwevebis Sefasebis da samuSao pirobebis safuZvelze 2,797 aqcia gadacemul iqna 2013 wlis ganmavlobaSi, romelic etapobrivad gadaecema sqemis wevrebs, rogorc es aRwerilia zemoT. aqciebis samarTliani Rirebuleba miniWebis TariRisTvis Seadgenda 3,482 lars TiToeuli aqciisTvis. Sefaseba ganaxorciela damoukidebelma Semfasebelma. Sefaseba ganxorcielda saSemosavlo da sabazro midgomebis gamoyenebiT. sabazro midgoma moicavda bazris kapitalizaciis Sefasebas kapitalis sabalanso Rirebulebis da garigebis fasi. saboloo Sefaseba daefuZna saSemosavlo midgomas, sabazro midgoma gamoiyeneba daSvebadobis Semowmebis saxiT saSemosavlo midgomiT mopovebul Sedegze. amgvarad gamoTvlili sabanko kapitalis Rirebuleba Semdeg daiyo Sefasebis dRes gamoSvebuli Cveulebrivi aqciebis raodenobis mixedviT da Semdeg mcirdeba fasdaklebiT kontrolis naklebobisTvis.

Tibisi bankis jgufi


59

26. wilobrivi instrumentebi (gagrZeleba)

banki aseve ixdis individualur saSemosavlo gadasaxads wilobrivi instrumentebis angariSsworebis sqemis beneficiarebis saxeliT, romelic iTvleba naRdi angariSsworebis nawilad. cxrilis monacemebi orive sqemis Sesaxeb mocemulia qvemoT: aTas larSi garda aqciis ofcionebis raodenobisa

2013 2012 2011

ofcionebis kumulaciuri raodenoba wlis dasawyisisTvis 1,157 2,721 - wlis ganmavlobaSi gacemuli ofcionebis raodenoba

2,797 - 3,300 gamoyenebuli ofcionebis raodenoba (1,157) (1,564) (579) gadauxdeli ofcionebis kumulaciuri raodenoba wlis bolos

2,797 1,157 2,721 Rirebuleba gacemis dRes erT aqciis ofcionze (lari)

3,482 2,837 2,837

danaxarji wilobrivi instrumentebiT angariSorebis nawilze (aTasi lari)

2,032

2,700 7,823 danaxarji fuladi angariSorebis nawilze (aTasi lari) 2,055 676 1,942

xarjebi aRiarebvuli rogorc personalis xarjebi wlis ganmavlobaSi (aTasi lari)

4,087 3,376 9,765

fuladi angariSsworebiT nawilTan dakavSirebiT valdebuleba 2013 wlis 31 dekembrisTvis Seadgenda 2,055 aTas lars (2012 wels: 432 aTasi lari; 2011 wels 1,725 aTasi lari).

personalze gaweuli xarjebi, romelic ukavSirdeba wilobrivi instrumentebis safuZvelze gadaxdebis sqemiT angariSsworebis nawils, aRiarebulia TviToeuli Sesabamisi tranSis mogeba-zaralis angariSSi wrfivi meTodiT da Sesabamisi Canaweri kreditirebulia kapitalSi wilobrivi instrumentebis gadaxdis rezervSi.

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60

27. Semosavali erT aqciaze

erT aqciaze sabaziso mogeba gaangariSdeba bankis mflobelobisTvis mikuTvnebuli mogeba-zaralis gayofiT wlis ganmavlobaSi gamoSvebuli Cveulebrivi aqciebis Sewonil saSualo raodenobaze.

.

aTas larSi garda aqciebis raodenobisa 2013 2012 2011

periodisTvis bankis mflobelebisTvis gankuTvnili mogeba 121,616 96,519 90,898

gamoSvebuli Cveulebrivi aqciebis Sewonili saSualo raodenoba 163,912 153,169 151,343

bankis mflobelobisTvis mikuTvnebuli erT Cveulebriv aqciaze sabaziso mogeba (gamoxatuli larSi erT aqciaze 742.0 630.1 600.6

gazavebuli mogebebi erT aqciaze gaangariSdeba bankis mflobelebs mikuTvnebuli mogeba-zaralis gayofiT Cveulebrivi aqciebis Sewonil saSualo raodenobaze, koreqtirebuli periodis ganmavlobaSi gazavebuli yvela potenciuri Cveulebrivi aqciis efeqtebis miRebis mizniT: aTas larSi garda aqciebis raodenobisa 2013 2012 2011

periodisTvis bankis mflobelebisTvis mikuTvnebuli mogeba 121,616 96,519 90,898

gamoSvebuli Cveulebrivi aqciebis Sewonili saSualo raodenoba koreqtirebuli periodis ganmavlobaSi gazavebis yvela potenciuri Cveulebrivi aqciis efeqtebis miRebis mizniT

164,222 153,169 151,886

bankis mflobelobisTvis mikuTvnebuli erT Cveulebriv aqciaze gazavebis mogeba (gamoxatuli larSi erT aqciaze) 740.6 630.1 598.5

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61

28. segmentis analizi

mTavari saoperacio gadawyvetilebis mimRebi, direqtorTa sabWo, ganixilavs jgufis Sida angariSgebas, raTa Sefasdes Sesruleba da gamoiyos resursebi. saoperacio segmentebi ganisazRvra Semdeg angariSebze dayrdnobiT:

sacalo – jgufis yvela sacalo klienti

korporatiuli – iuridiuli piri klientebi, romlebsac aqvT 8 milioni an meti Semosavali an miiRo 1.5 milioni an meti aSS dolaris krediti. Tumca ramdenime sxva

iuridiul pirის klients, romlebsac aqvT bankisTvis mimzidveli potenciali, aseve SeuZliaT miiRon korporatiuli klientis statusi, magaliTad, Tu isini bankis mier miCneulia rogorc Zlieri zrdis potencialis mqone.

mcire da saSualo sawarmoebi (mss) - iuridiuli piri klientebi, romlebic ar Sedian arc mikro da arc korporatiul segmentSi..

mikro - banki konstantas iuridiuli klientebi, romlebsac aqvT sesxi an depoziti bank konstantaSi romlis moculobac aRemateba 150 aTas dolars

direqtorTa sabWo afasebs saoperacio segmentebis saqmianobas mogebis gadasaxadis gadaxdamde koreqtirebuli mogebis Sefasebis safuZvelze. Sefasebebis es safuZveli gamoricxavs qvemoT Sesabamis SedarebaSi warmodgenili saoperacio segmentebidan garkveuli danaxarjebis efeqtebs. direqtorTa sabWosTvis miwodebuli sxva informacia fasdeba am konsolidirebul finansur angariSgebebSi warmodgenili informaciis Sesabamisad, garda Sesabamis SedarebaSi warmodgenili punqtebisa. Sedarebuli punqtebi imarTeba jgufis doneze da ar nawildeba segmentebSi marTvis da/an angariSgebis mizniT. saangariSo segmentebi iseTivea rogorc saoperacio segmentebi. organizaciis Semosavlebis umravlesoba miekuTvneba saqarTvelos. jgufis aqtivebis da valdebulebebis warmoSobis geografiuli analizi warmodgenilia SeniSvnaSi 35. 2013, 2012 da 2011 wlebis 31 dekembers dasrulebul wlebSi jgufis saangariSo segmentebis Sesaxeb informacia warmodgenilia qvemoT::

aTas larSi

sacalo korporatiuli

mss mikro sul

2013 wlis 31 dekemberi gareSe Semosavlebi:

- saprocento Semosavali klientebze gacemulikreditebidan da avansebidan

207,028 131,385 44,370 51,185 433,968

- sakomisio Semosavali 40,823 15,881 7,349 2,444 66,497 - mogebebs gamoklebuli danakargebi

ucxouri valutis vaWrobidan 8,614 12,522 9,244 1,513 31,893

gareSe klientebisgan Semosavali 256,465 159,788 60,963 55,142 532,358 gareSe xarjebi:

- saprocento xarjiklientis angariSebze 96,144 35,721 7,622 426 139,913 - sakomisio xarjebi 17,627 4,688 1,089 620 24,024

- gaufasurebis xarjis rezervi 13,377 17,035 88 2,471 32,971 - valdebulebebisa da xarjebis rezervi - 6,124 335 - 6,459

gareSe klientebis danaxarjebi koreqtirebuli mogeba arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde

127,148 63,568 9,134 3,517 203,367

129,317 96,220 51,829 51,625 328,991 2013 wlis 31 dekemberi

sul klientebze gacemuli mTliani kreditebi da avansebi 1,207,514 1,157,334 392,446 201,287 2,958,581 sul klientis angariSebi 1,610,676 819,779 451,985 4,443 2,886,883 sul კreditTan dakavSirebuli valdebulebebis da Sesrulebis garantiebi 256 346,587 43,099 127 390,069

Tibisi bankis jgufi


62

28. segmentis analizi (gagreleba)

aTas larSi

sacalo korporatiuli

mss mikro sul

2012 wlis 31 dekemberi gareSe Semosavlebi:

- saprocento Semosavali klientebze gacemulikreditebidan da avansebidan 189,942 148,720 38,486 37,101 414,249

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

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

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

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

gareSe klientebis danaxarjebi 123,610 59,233 8,499 5,089 196,431 koreqtirebuli mogeba arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde 107,050 120,400 45,671 34,392 307,513

2012 wlis 31 dekemberi

sul klientebze gacemuli mTliani kreditebi da avansebi 954,463 1,142,087 294,217 145,931 2,536,698 sul klientis angariSebi 1,398,087 800,346 285,219 3,292 2,486,944 sul კreditTan dakavSirebuli valdebulebebis da Sesrulebis garantiebi 253 336,765 24,804 - 361,822

aTas larSi

sacalo korporatiuli

mss mikro sul


gareSe Semosavlebi:

- saprocento Semosavali klientebze gacemulikreditebidan da avansebidan 153,103 125,345 30,387 14,671 323,506

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

valutis vaWrobidan 6,765 12,478 6,176 - 25,419 gareSe klientebisgan Semosavali 184,645 150,072 42,497 15,513 392,727 gareSe danaxarjebi:

- saprocento xarji klientis angariSebze 68,713 32,882 3,566 226 105,387 - sakomisio xarjebi 10,729 382 467 146 11,724 - gaufasurebis xarjis rezervi (601) 20,617 (4,282) 315 16,049 - valdebulebebisa da xarjebis rezervi 9 1,200 144 - 1,353

gareSe klientebis danaxarjebi 78,850 55,081 (105) 687 134,513 koreqtirebuli mogeba arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde 105,795 94,991 42,602 14,826 258,214 2011 wlis 31 dekemberi sul klientebze gacemuli mTliani kreditebi da avansebi 842,529 1,003,849 236,016 85,011 2,167,405 sul klientis angariSebi 1,098,882 699,590 199,677 1,107 1,999,256 sul კreditTan dakavSirebuli valdebulebebis da Sesrulebis garantiebi 2,063 351,651 34,640 - 388,354

Tibisi bankis jgufi


63


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

aTas larSi

31 dekemberi 2013

31 dekemberi 2012

31 dekemberi 2011

arasegmentul Semosavlamde, administraciul da sxva xarjebamde da mogebis gadasaxadamde koreqtirebuli mogeba 328,991 307,513 258,214 arasagementuli saprocento Semosavali 40,828 42,296 36,709 arasegmentuli saprocento xarjebi (52,233) (61,261) (45,747) arasegmentuli wmindasakomisio xarjebi (277) (3,793) (3,370) arasegmentul mogebas gamoklebuli ucxouri valutis vaWrobidan zarali 6,001 (6,315) - arasegmentuli / valdebulebebis da danaxarjebis dafarva (1,315) (1,700) (200) warmoebuli finansuri instrumentebidan sufTa danakargebi 613 (3,804) (4,987) ucxouri valutis gacvlidan mogebas gamoklebuli zarali/(zarals gamoklebuli mogeba) (5,901) 7,617 394 gaufasurebis / gasayidad arsebuli sainvesticio fasiani qaRaldebis (gaufasurebuli) aRdgena (1,142) (10) 116 finansur lizingSi investiciebis gaufasurebis aRdgena (98) (42) 174 sxva finansuri aqtivebis gaufasurebis (rezervi)/aRdgena (2,236) (4,132) (397) gasayidad arsebulis saxiT klasificirebuli (gaufasurebis) gaufasurebis aRdgena - - 1,519 sxva saoperacio Semosvali 24,000 19,772 9,923 personalis xarjebi (108,613) (92,289) (78,426) cveTa da amortizacia (19,993) (22,103) (15,088) administraciuli da sxva saoperacio xarjebi (68,692) (69,440) (51,744)

mogeba gadasaxadis gadaxdamde 139,933 112,309 107,090

saangariSo segmentebis aqtivebis Sedareba mTlian aqtivebTan Semdegia:


2013 31 dekemberi

2012 31 dekemberi

2011

sul segmentis aqtivebi (klientebze gacemuli kreditebi da avansebi) 2,958,581 2,536,698 2,167,405

sesxis gaufasurebis rezervi (156,869) (166,498) (158,660) fuli da fulis ekvivalentebi 390,465 398,587 374,153 savaldebulo sakaso naSTebi seb-Si 295,332 316,061 250,067 saxsrebi sxva bankebSi 1,708 29,542 40,942 gasayidad arsebuli sainvesticio fasiani qaRaldebi 500,651 407,733 266,436 mogebis gadasaxadis avansi 6,202 10,135 - dafarvamde flobili sainvesticio fasiani qaRaldebi - - 28,956 sxva finanusuri aqtivebi 45,049 25,301 11,339 investiciebi finansur ijarebSi 35,613 26,377 21,979 sxva aqtivebi 65,075 67,354 93,653 ZiriTadi saSualebebi 199,668 192,556 163,879 aramateliaruli aqtivebi 23,491 18,817 10,064 sainvesticio qoneba 83,383 34,305 27,082 gudvili 2,726 2,726 2,726

sul aqtivebi TiToeuli finansuri mdgomareobis angariSgebis mixedviT 4,451,075 3,899,694 3,300,021

Tibisi bankis jgufi


64


saangariSo segmentebis valdebulebebis Sedareba valdebulebebis aqtivebTan Semdegia:


2013 31 dekemberi

2012 31 dekemberi

2011

sul segmentis valdebulebebi (klientis angariSebi) 2,886,883 2,486,944 1,999,256

ვaldebulebebi sakredito institutebis mimarT 565,806 627,123 628,150 gamoSvebuli savalo fasiani qaRaldebi 4,474 - - mimdinare mogebis gadasaxadis valdebuleba - - 14,162 gadavadebuli mogebis gadasaxadis valdebuleba 27,814 20,143 8,048 valdebulebebisa da xarjebis rezervi 12,380 6,174 8,434 sxva finansuri valdebulebebi 24,850 19,462 11,305 sxva valdebulebebi 31,305 20,744 19,405 subordinirebuli vali 168,274 115,080 142,480

sul valdebulebebi TviToeuli finansuri mdgomareobis angariSgebis mixedviT 3,721,786 3,295,670 2,831,240

warmodgenili segmentebis mixedviT procentidan Semosvali Sedarebulia mTlian procentidan Semosavalze Semdegnairad:


2013

31 dekemberi

2012

31 dekemberi

2011

segmentebis saprocento Semosavali 433,968 414,249 323,506 gasayidad arsebuli sainvesticio fasiani qaRaldebi (SeniSvna 10) 30,442 27,211 23,253 saxsrebi sxva bankebSi 3,030 6,960 6,113 dafarvis vadamde flobili sainvesticio fasiani qaRaldebi (SeniSvna 11) - 2,373 3,642 investiciebi ijarebSi 7,356 5,734 3,438 sxva - 18 263

sul saprocento Semosavali 474,796 456,545 360,215

warmodgenili segmentebis mixedviT saprocento xarji Sedarebulia mTlian saprocento xarjTan Semdegnairad:


2013 31 dekemberi

2012 31 dekemberi

2011

segmentebis saprocento xarji 139,913 156,634 105,387 saxrebi sakredito dawesebulebebSi 38,645 47,946 31,212 subordinirebuli vali 13,182 13,226 14,497 sxva 406 89 38

sul saprocento xarji 192,146 217,895 151,134

2014 wlidan mTavari moqmedi gadawyvetilebis mimRebi Seamwomebs ufro detalurad

segmentis analizs saimisod, rom Seafasos valdebulebulebis Sesruleba da gaanawilos resursebi. moqmedi segmentebi, romlebic warmodgenili segmentebis msgavsia, iqneba wina wlebis segmentebis msgavsi Tumca daemateba axali segmenti `korporatiuli centri da sxva operaciebi”, romelic moicavs jgufis centralur mxardamWer funqciebs, saoperacio ganyofilebas da damxmare samsaxurebs. saangariSo segmentebTan dakavSirebuli segmentis informacia, romelic warmodgenili iqneba 2014 wlidan da Semdeg, miTiTebulia qvemoT 2013 wlis 31 dekembers dasrulebuli wlisTvi:

Tibisi bankis jgufi


65

28 segmentis analizi (gagreleba)

aTas larSi

sacalo korporatiuli

mss mikro sul sacalo


- saprocento Semosavali 207,028 131,385 44,370 51,185 40,828 474,796 - saprocento xarji (96,144) (35,721) (7,622) (426) (52,233) (192,146) - segmentSoris saprocento

Semosavali/(xarji) 24,157 (50,675) (3,679) (15,045) 45,242 -

- wminda saprocento Semosavali 135,041 44,989 33,069 35,714 33,837 282,650

- sakomisio Semosvali 40,823 15,881 7,349 2,444 - 66,497 - sakomisio xarji (17,627) (4,688) (1,089) (620) (277) (24,301)

- wminda sakomisio Semosvali 23,196 11,193 6,260 1,824 (277) 42,196

- mogebas gamoklebuli ucxour valutaSi vaWrobidan danakargi 8,614 12,522 9,244 1,513 6,001 37,894

- ucxouri valutis gacvlis danakargs gamoklebuli mogeba - - - - (5,901) (5,901)

- wminda mogeba warmoebuli finansuri instrumentebidan - - - - 613 613

- sxva saoperacio Semosavali - - - - 24,000 24,000

- sxva saoperacio arasaprocento Semosavali 31,810 23,715 15,504 3,337 24,436 98,802

- sesxis gaufasurebis rezervi (13,377) (17,035) (88) (2,471) - (32,971) - Sesrulebis garantiebisa da

kreditTan dakavSirebuli valdebulebebis rezervi - (6,124) (335) - - (6,459)

- finansur ijaraSi investiciebis gaufasurebis rezervi - - - - (98) (98)

- sxva finansuri aqtivebis gaufasurebis rezervi - - - - (2,236) (2,236)

- gasayidad arsebuli sainvesticio fasiani qaRaldebis gaufasureba - - - - (1,142) (1,142)

- mogeba administraciuli da sxva xarjebisa da saSemosavlo gadasaxadebis gadaxdamde 153,474 45,545 48,150 36,580 54,797 338,546

- personalis xarjebi (49,949) (8,329) (9,909) (14,138) (26,288) (108,613) - cveTa da amortizacia (11,862) (753) (1,904) (2,061) (3,413) (19,993) - valdebulebebisa da xarjebis

rezervi - - - - (1,315) (1,315) - administraciuli da sxva

saoperacio xarjebi (32,693) (3,175) (4,135) (10,130) (18,559) (68,692)

- saoperacio xarjebi (94,504) (12,257) (15,948) (26,329) (49,575) (198,613)

- mogeba gadasaxadis gadaxdamde 58,970 33,288 32,202 10,251 5,222 139,933

- mogebis gadasaxadi (6,602) (3,726) (3,604) (1,147) (584) (15,663)

- wlis mogeba 52,368 29,562 28,598 9,104 4,638 124,270

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29. sxva rezervebi

rezervis gadafaseba valutis gacvlis

kumulaciuri rezervi

sul sxva rezervebi

aTas larSi Note

Senobebi gasayidad arsebuli

fasiani qaRaldebi

2011 wlis 1 ianvars 27,203 1,333 3,277 31,813 gasayidad arsebuli investiciebis gadafaseba

10 - 1,277 - 1,277

Senobis gadafaseba 15 1,311 - - 1,311 valutis gadaangariSeba - - (904) (904) mogebis gadasaxadis efeqtebi (245) (90) - (335) 2011 wlis 31 dekembers 28,269 2,520 2,373 33,162 gasayidad arsebuli investiciebis gadafaseba

10 - 682 - 682

Senobebis gadafaseba 15 10,513 - - 10,513 Senobebis gadafasebis nametis gadatana gaunawilebel mogebaSi

(527) - - (527)

valutis gadaangariSeba - - (217) (217) mogebis gadasaxadis efeqtebi (1,520) (154) - (1,674) 2012 wlis 31 dekembers 36,735 3,048 2,156 41,939 gasayidad arsebuli investiciebis gadafaseba

10 -

7,923 - 7,923

valutis gadaangariSeba - - 1,233 1,233 mogebis gadasaxadis efeqtebi - (255) - (255)

2012 wlis 31 dekembers 36,735 10,716 3,389 50,840

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

.

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30. saprocento Semosvali da danaxarji

aTas larSi 2013 2012 2011

saprocento Semosvali klientebze gacemuli kreditebi da avansebi 433,968 414,249 323,506 gasayidad arsebuli sainvesticio fasiani qaRaldebi (SeniSvna 10) 30,442 27,211 23,253 saxsrebi sxva bankebSi 3,030 6,960 6,113 dafarvamde flobili sainvesticio fasiani qaRaldebi (SeniSvna 11) - 2,373 3,642 Investiciebi finansur lizingSi 7,356 5,734 3,438 sxva - 18 263 sul saprocento Semosavali 474,796 456,545 360,215

saprocento danaxarjebi klientis angariSebi 139,913 156,634 105,387 saxrebi sakredito dawesebulebebSi 38,645 47,946 31,212 subordinirebuli vali 13,182 13,226 14,497 sxva 406 89 38 sul saprocento danaxarjebi 192,146 217,895 151,134

wminda saprocento Semosavali 282,650 238,650 209,081

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31. sakomisio Semosavlebi da xarjebi

aTas larSi 2013 2012 2011

sakomisio Semosvali arasamarTliani RirebulebiT finansur instrumentebTan dakavSirebuli sakomisio Semosavali mogeba-zaralSi:

- sabaraTe operaciebi 31,834 26,844 19,337

-gacemuli garantiebi 6,271 9,530 8,167

- angariSsworebis operaciebi 11,856 10,006 7,638

- fuladi operaciebi 5,040 4,092 4,111

- savaluto operaciebi 1,550 1,632 1,296

- akreditivis gacema 6,769 2,762 1,056 - sxva 3,177 3,274 2,197

sul sakomisio Semosavali 66,497 58,140 43,802

sakomisio xarjebi arasamarTliani RirebulebiT finansur instrumentebTan dakavSirebuli sakomisio xarjebi mogeba-zaralSi:

- sabaraTe operaciebi 13,143 9,657 6,500

- miRebuli garantiebi 4,048 3,625 4,752

- angariSsworebis operaciebi 2,157 1,501 1,477

- fuladi operaciebi 1,544 1,084 521

- savaluto operaciebi 70 62 28

- sxva 3,339 2,901 1,816

sul sakomisio xarjebi 24,301 18,830 15,094

wminda sakomisio Semosavali 42,196 39,310 28,708

32. sxva saoperacio Semosavali

aTas larSi 2013 2012 2011

amoRebuli giraos rezervis gayidvidan mogeba 1,519 4,102 475 mogeba sainvesticio qonebis gayidvidan 5,835 2,734 - gadasaxdeli avtomatebiT gayidvebidan Semosavlebi 7,446 5,154 3,094 saoperacio lizingidan Semosavlebi 2,980 3,292 2,876 saerTaSoriso finansuri institutebidan administraciuli mosakreblis Semosvali 1,268 1,163 799 arasakredito dakavSirebuli jarimebidan Semosavlebi 339 434 1,610

წminda mogeba Sewyvetili finansuri lizingis kontraqtebidan - 108 218 mogeba ZiriTadi saSualebebis realizaciidan 37 - 213 sxva 4,576 2,785 638 sul sxva saoperacio Semosavali 24,000 19,772 9,923

baraTis damuSavebis operaciebisa da sabanko sistemis momsaxurebebidan Semosavlebi Setanilia sxva saoperacio Semosavlis garda sxva nawilSi. 2013 wlis 31 dekembers dasrulebul wels gayiduli dauflebuli uzrunvelyofis inventaris sabalanso Rirebuleba iyo 19,558 aTasi lari (2012 wels: 7,212 aTasi lari 2011 wels: 26,524 aTasi lari).

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33. administraciuli da sxva saoperacio xarjebi

aTas larSi 2013 2012 2011

sareklamo da marketinguli momsaxurebebi 13,211 15,183 10,014 ijaris xarjebi 10,809 10,295 8,429 profesionaluri momsaxurebebi 6,247 10,054 7,932 komunikacia da miwodeba 3,103 3,199 2,566 mogebis gadasaxadis garda sxva gadasaxadebi 3,043 3,363 2,435 komunaluri momsaxurebebi 3,369 3,036 2,381 sakancelario da sxva saofise xarjebi 2,360 2,958 1,790 aramaterialuri aqtivis teqmomsaxureba 3,767 2,605 1,590 ZiriTadi saSualebebis teqmomsxureba 2,484 1,904 971 transportireba da avtomobilebis teqmomsaxureba 1,215 1,687 1,518 ZiriTadi saSualebebis realizaciidan zarali 54 1,658 - dacvis samsaxuri 1,597 1,522 1,327 dazRveva 1,496 1,440 1,366 sabrunavi aqtivebis Camowera samarTlian Rirebulebamde gamoklebuli gayidvis xarjebil

6,178

1,317 1,281 samivlinebo xarjebi 1,230 1,104 753 qvelmoqmedeba 905 911 982 personaluri treningi da samuSaoze ayvana 902 574 722 inventaris gayidvis Sedegad danakargi 221 - - sainvesticio sakuTrebis gayidvis Sedegad danakargi 76 - - sxva 6,425 6,630 5,687 sul administraciuli da sxva saoperacio xarjebi 68,692 69,440 51,744

34. mogebis gadasaxadi

mogebis gadasaxadze xarjebi moicavs Semdegs:

aTas larSi 2013 2012 2011

mimdinare daricxuli gadasaxadi 8,247 4,077 14,904 gadavadebuli daricxuli gadasaxadi 7,416 10,421 561

wlis mogebis gadasaxadze xarjebi 15,663 14,498 15,465

jgufis umetesi Semosavlebis mimarT gamoyenebuli mogebis gadasaxadis ganakveTia 15% (2012 wels:

15%; 2011 wels: 15%) - Svilobili kompaniebis umetesi Semosavlebis mimarT gamoyenebuli mogebis gadasaxadis ganakveTi 15%-dan 20%-mde meryeobs (2012 wels: 15%-20%; 2011 wels: 15-20%).

mosalodnel da faqtobriv dabegvris xarjebs Soris Sedareba warmodgenilia qvemoT.

aTas larSi 2013 2012 2011

mogeba gadasaxadis gadaxdamde 139,933 112,309 107,090

Teoriuli daricxuli gadasaxadi dadgenili ganakveTiT (2012 wels: 15%; 2011 wels: 15%; 2010 wels: 15%) 20,990 16,846 16,064

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

- dabegvrisgan Tavisufali Semosavali (4,865) (4,756) (4,012) - dabegvras ar daqvemdebarebuli xarjebi da sxva sxaobebi 1,758 2,408 3,413

-waრsulSi araRiarebuli gadavadebuli sagadasaxado aqtivebis aRiareba (2,220) - -

wlis mogebis gadasaxadis xarjebi 15,663 14,498 15,465

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34. mogebis gadasaxadi (gagreleba)

jgufma ar daafiqsira gadavadebuli sagadasaxado valdebuleba 3,653 aTas larian droebiT gansxvavebasTan dakavSirebiT (2012 wels: 1,524 aTasi lari; 2011 wels 484 aTasi lari) romelic ukavSirdeba investiciebs Svilobil kompaniebSi radgan jgufs SeuZlia akontrolos am droebiTi sxvaobebis Sebruneba, da ar apirebs maT Sebrunebas prognozirebul momavalSi.

fass-sa da saqarTvelosa da azerbaijanSi kanoniT gansazRvrul sagadasaxado regulaciebs Soris gansxvavebebi warmoSobs droebiT gansxvavebas finansur angariSgebasa da maT sagadasaxado safuZvelTan dakavSirebiT aqtivebisa da valdebulebebis sabalanso Rirebulebas Soris droebiT gansxvavebebs. am droebiT sxvaobebSi dinamikis sagadasaxado efeqti detalurad aris warmodgenili qvemoT da aRricxulia 15%-ani ganakveTiT (2012 wels: 15%; 2011 wels:15%;) saqarTvelosTvis da 20%-iani ganakveTiT azerbaijanisTvis (2012 wels: 20%; 2011 wels:20%;).

aTas larSi

31 dekemberi

2012

(daricxva)/ kreditirebuli mogeba-

zaralSi

daricxulia uSualod sxva

yovlismomcvel SemosavalSi

31 dekemberi

2013

dasaqviTi/(dasabegri) droebiTi sxvaobis sagadasaxdo efeqti da momavalSi gadatanili sagadasaxado zarali ZiriTadi saSualebebi (16,961) (1,345) - (18,306) kreditis gaufasurebis rezervi (834) (4,832) - (5,666) gasayidad arsebuli sainvesticio fasiani qaRaldebis samarTliani Sefaseba (473) 171 (255) (557) momavalSi gadatanili sagadasaxado zarali 678 (678) - - sxva finansuri aqtivebi 1,320 (1,129) - 191 sxva aqtievbi 865 876 - 1,741

investiciebi ფინანსურ ლიზინგში (197) 184 - (13) sainvesticio qoneba (2,576) (4,436) - (7,012) sakredito dawesebulebebis saxsrebi (433) 897 - 464 subordinirebuli vali (219) (70) - (289) sxva finansuri valdebulebebi - 1,027 - 1,027 sxva valdebulebebi (1,313) 1,614 - 301 wilobrivi instrumentebis safuZvelze gadaxdebi - 305 - 305 sul gadavadebuli sagadasaxado aqtivebi (valdebulebebi) (20,143) (7,416) (255) (27,814)

aTas larSi

31 dekemberi

2011


zaralSi



31 dekemberi

2012

dasaqviTi/(dasabegri) droebiTi sxvaobis sagadasaxdo efeqti da momavalSi gadatanili sagadasaxado zarali ZiriTadi saSualebebi (13,790) (1,651) (1,520) (16,961) kreditis gaufasurebis rezervi 9,752 (10,586) - (834) gasayidad arsebuli sainvesticio (407) 88 (154) (473)

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fasiani qaRaldebis samarTliani Sefaseba momavalSi gadatanili sagadasaxado zarali 198 480 - 678 sxva finansuri aqtivebi - 1,320 - 1,320 sxva aqtievbi (276) 1,141 - 865 Investiciebi ფინანსურ ლიზინგში 3 (200) - (197) sainvesticio qoneba (2,382) (194) - (2,576) sakredito dawesebulebebis saxsrebi (521) 88 - (433) subordinirebuli vali (167) (52) - (219) sxva valdebulebebi (458) (855) - (1,313) sul gadavadebuli sagadasaxado aqtivebi (valdebulebebi (8,048) (10,421) (1,674) (20,143)

aTas larSi

31 dekemberi

2010


zaralSi



31 dekemberi

2011

dasaqviTi/(dasabegri) droebiTi sxvaobis sagadasaxdo efeqti da momavalSi gadatanili sagadasaxado zarali ZiriTadi saSualebebi (17,180) 3,635 (245) (13,790) kreditis gaufasurebis rezervi 5,741 4,011 - 9,752 gasayidad arsebuli sainvesticio fasiani qaRaldebis samarTliani Sefaseba (235) (82) (90) (407) momavalSi gadatanili sagadasaxado zarali

5,212 (5,014) - 198 sxva aqtievbi 1,674 (1,950) - (276) investiciebi ფინანსურ ლიზინგში 64 (61) - 3 sainvesticio qoneba (2,610) 228 - (2,382) sakredito dawesebulebebis saxsrebi 22 (543) - (521) subordinirebuli vali 8 (175) - (167) sxva valdebulebebi 146 (604) - (458) sul gadavadebuli sagadasaxado aqtivebi (valdebulebebi (7,158) (561) (335) (8,048)

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

35. finansuri da sxva riskebis marTva

jgufSi riskis marTvis funqcia xorcieldeba Semdeg riskebTan dakavSirebiT: sakredito, geografiuli, sabazro riskebi, romelic moicavs ZiriTadad savaluto da saprocento ganakveTis riskebs, likvidurobis, saoperacio da samarTlebriv riskebs, sareputacio risks, iseve rogorc gacemuli Sesrulebis garantiebis Sedegad warmoqmnil sadazRvevo risks. riskis marTvis funqciis mTavari miznebia (i) jgufis biznes strategiis ganviTarebis xelSewyoba riskTan dakavSirebuli SesworebiT momgebianobis uzrunvelyofiT da (ii) jgufis mdgradi ganviTarebis garantia efeqturi riskis menejmentis danergviT

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35. finansuri da sxva riskebis marTva (gagreleba)

jgufis riskis marTvis procesi moicavs yvela aqtivobas, romelic gavlenas axdens mis riskis profilze da Sedgeba Semdegi mTavari elementebisgan: (i) sabWosa da ufrosi xelmRvanelobis aqtiuri zedamxedveloba; (ii) adekvaturi politika da procedurebi riskebis efeqturad kontrolisTvis; (iii) riskis adekvaturi identifikacia, Sefasebisa da marTvis sistemebi; da (iv) yovlismomcveli Sida kontroli.

Tibisi bankis riskis marTvis funqciis monitoringi da ganxorcieleba ganawilebulia riskis marTvis rva mTavar organos Soris: sameTvalyireo sabWo, rikis, eTikisa da Sesabamisobis komiteti, auditis komiteti, marTvelTa sabWo, sakredito komiteti, saoperacio riskebis komiteti, aqtivebis da valdebulebebis marTvis komiteti da problemuri sesxebis komiteti.

Tibisi bankis riskis marTvis politika xorcieldeba misi ramdenime departamentis, maT Soris Sida auditis, finansuri riskis marTvis, saxazino, sakredito portfelis riskis marTvis, korporatiuli, mcire da saSualos sawarmoebis da sacalo sakredito riskis marTvis, saoperacio riskis marTvis, iuridiuli da Sesabamisobis departamentebis saSualebiT, romelTagan TviToeuli angariSvaldebulia zemoT CamoTvlili mTavari riskis marTvis organoebis winaSe.

Tibisi banks aseve daqiravebuli hyavs riskebis marTvis direqtori, romelic angariSvaldebulia mmarTvelTa sabWos winaSe da pasuxismgebelia riskis marTvis yvela aqtivobis zedamxedvelobaze Tibisi bankis masStabiT, garda finansuri riskis marTvisa, romelsac zedamxedvelobas uwevs mTavari finansuri direqtori. riskebis marTvis direqtori aseve saWiroa imis sagarantiod, rom Tibisi bankis riskis done Seesabamebodes Tibisi bankis riskisadmi midrekilebis angariSSi gansazRvrul limitebs da rom misi operaciebi adekvaturi iyos Tibisi bankis riskis profilis fonze. riskebis marTvis direqtorsa da mTavar finansur direqtors damoukideblad SeuZliaT mimarTon riskis, eTikisa da Sesabamisobis komitetis Tavmjdomares.

sakredito riski. jgufi ar aris daculi sakredito riskisgan. es aris riski imisa, rom partniorma SeiZleba ver gadaixados Tanxebi srulad, roca maTi gadaxdis vada dadgeba. jgufi sakredito riski warmoiqmneba misi kreditis gacemis operaciebis da kontragentTan sxva operaciebis Sedegad, rac SesaZloa gaxdes finansuri aqtivebis warmoqmnis safuZveli.

jgufis sakredito riskisgan maqsimaluri daucveloba asaxulia finansuri aqtivebis sabalanso RirebulebaSi finansuri mdgomareobis konsolidirebul angariSgebaSi, aseve finansur da Sesrulebis garantiebSi da kreditis uzrunvelyofis valdebulebaSi, maqsimaluri sakredito riski aris valdebulebis moculoba. ixileT SeniSvna 37. sakredito riskis qvekategoriebia: kontragentis sakredito riski (zaralis warmoqmnis riski), sakredito riskis dagroveba, (potenciuri zaralis didi riski, warmoebis koncentraciis da arapirdapiri koncentraciis riskebi, romlebic warmoiqmna sakredito riskebis Semcirebi meTodis Sedegad) da valutiT gamowveuli sakredito riskebi); da narCeni riskebi (gamowveuli sakredito riskis Semcirebis meTodebis gamoyenebiT).

sakredito riskis efeqturad marTvisTvis arsebobs adekvaturi politika da procedurebi. sakredito politika gansazRvravs kreditebis gacemis gadawyvetilebis struqturas, romelic asaxavs sakredito riskebis mimarT bankis medegobas.

sakredito riskebi imarTeba saoperacio da portfelis doneze. saoperacio doneze sakredito riskis marTva moicavs: kreditis miRebaze gancxadebis ganxilva, kreditis miRebaze gancxadebis Sefaseba da fasebis gadaxedva, kreditis damtkiceba da monitoringi. portfelis doneze –sakredito riskis marTva moicavs: riskisadmi midrekilebis, sakredito portfelis analizis, warmoebis analizis koncentrirebis menejmenti, stresis testi da sakredito politikisa da instruqciebis SemuSaveba.

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kreditis damtkicebis komitetebi pasuxismgebeli arian sakredito ganacxadebis ganxilvasa da sakredito produqtis damtkicebaze. arsebobs sami sxvadasxva kreditis damkicebis komiteti, romlebic kreditis damtkicebis limitis farglebSi ganixilaven da amtkiceben korporatiul mcire da saSuali sawarmoebisa da sacalo kreditebs. yvela maTgani Tavmoyrilia bankis saTao ofisSi. sesxis damtkicebis komiteti Sedgeba sakmarisi sakredito gamocdilebis mqone sul mcire ori pirisgan, romlebsac aqvT sakmarisi gamocdileba, korporatiuli sesxi aris 2 milionze meti, korporatiuli kreditebi damatebiT ganixileba sakredito riskis marTvis departamentis mier kreditis damtkicebis

komitetisTvis wardgenamde.

imisTvis, rom ufro efeqturad marTos sakredito riskebi, jgufma Seqmna porfelis monitoringis sistemebi. angariSebi mzaddeba yoveldRiurad, yovelkvireulad, yovelTviurad da kvartalurad raTa Semowmdes bankis biznes segmentebis sakredito portfelis dinamika.

sakredito riskis marTvis departamenti aanalizebs portfelis tendenciebs yovelTvirad, maT Soris sul sakredito portfelis riskebs, kreditebis koncentraciebs, dafarvis vadebs, moculobebs, Camowerebsa da dafarvebs, da warudgens mis mier gamovlenil Sedegebs mmarTvel sabWos. Uufro metic sakredito portfelis sakredito xarisxTan dakavSirebuli angariSebi ,Sesabamisi riskis limitiTa, Tibisi bankTan dakavSirebuli mxareebis riskebis da stresis testis Sedegebi waredgineba sameTvalyureo sabWosa da sarisko eTikis komitets kvartrulad. jgufis sakredito rikis marTvis departamenti ganixilavs gadauxdeli kreditebis davalianebis vadebis analizs da Tvalyurs miadevnebs vadagasul naSTebs. amis Semdeg xelmZRvaneloba gadawyvets ganixilos sakredito riskis Sesaxeb Zveli da sxva informacia, romelic warmodgenilia SeniSvnaSi 9.

arasabalanso finansuri instrumentebis sakredito riski gansazRvrulia rogorc zaralis warmoqmnis SesaZlebloba, imis gamo rom finansuri instrumentis meore mxarem ver Seasrula valdebuleba kontraqtis pirobebis Sesabamisad. pirobiTi valdebulebebis aRebisas jgufi iyenebs imave sakredito politikas, romelsac is iyenebs sabalanso finansuri instrumentebis dros kreditis damatkicebis, riskis kontrolis limitebisa da monitoringis procedurebis saSualebiT.

geografiuli riსkis koncentraciebi. aqtivebi, valdebulebebi, kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi zogadad damokidebulia im qveyanasa da geografiul regionze, sadac kontragenti mdebareobs. qarTvel kontragentebTan naSTebi, romlebic faqtobrivad gadauxdelia am saqarTvelosTan dakavSirebuli kontragentebis ofSoruli kompaniebisTvis an gadasaxdelia maTgan, ganTavsebulia warweris qveS `saqarTvelo”. sakaso Tanxebi da ZiriTadi saSualebebi ganawilebulia im qveynis mixedviT, sadac isini fizikurad arsebobs.

.

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jgufis finansuri aqtivebisa da valdebulebebis geografiuli koncentracia 2013 wlis 31 dekembrisTvis warmodgenilia qvemoT:

aTas larSi saqarTvelo eTgo ara-eTgo sul

Aqtivebi fuli da fulis ekvivalentebi 242,264 74,279 73,922 390,465 saxsrebi sxva bankebSi - 1,630 78 1,708 savaldebulo sakaso naSTebi seb-Si. 295,332 - - 295,332 klientebze gacemuli kreditebi da avansebi 2,639,915 91,492 70,305 2,801,712 gasayidad arsebuli sainvesticio fasiani qaRaldebi

495,793 4,858 - 500,651

investiciebi ფინანსურ ლიზინგში 35,613 - - 35,613

sxva finansuri aqtivebi 44,990 59 - 45,049

sul finansuri aqtivebi 3,753,907 172,318 144,305 4,070,530

arafinansuri aqtivebi 379,248 28 1,269 380,545

sul aqtivebi 4,133,155 172,346 145,574 4,451,075

valdebulebebi

ვალდებულებები sxva sakredito institutebTan 115,519 403,179 47,108 565,806

klientis angariSebi 2,513,794 347,410 25,679 2,886,883 gamoSvebuli savalo fasiani qaRaldebi - - 4,474 4,474 sxva finansuri valdebulebebi 19,638 5,164 48 24,850 subordinirebuli vali - 168,274 - 168,274

sul finansuri valdebulebebi 2,648,951 924,027 77,309 3,650,287

arafinansuri valdebulebebi 70,160 92 1,247 71,499

sul valdebulebebi 2,719,111 924,119 78,556 3,721,786

wminda sabalanso mdgomareoba 1,414,044 (751,773) 67,018 729,289

Sesrulebis garantiebi 156,551 - - 156,551 kreditTan dakavSirebuli valdebulebebi 422,239 - - 422,239

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aqtivebi fuli da fulis ekvivalentebi 216,913 160,598 21,076 398,587 saxsrebi sxva bankebSi 28,164 1,378 - 29,542 savaldebulo sakaso naSTebi seb-Si 316,061 - - 316,061 klientebze gacemuli kreditebi da avansebi 2,273,550 36,917 59,733 2,370,200 gasayidad arsebuli sainvesticio fasiani qaRaldebi 404,577 3,156 - 407,733

investiciebi ფინანსურ ლიზინგში 26,377 - - 26,377 sxva finansuri aqtivebi 25,262 39 - 25,301



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

valdebulebebi

ვალდებულებები sxva sakredito institutebTan 128,610 445,140 53,373 627,123 klientis angariSebi 2,245,785 239,433 1,726 2,486,944 sxva finansuri valdebulebebi 18,679 297 486 19,462 subordinirebuli vali - 115,080 - 115,080


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


wminda sabalanso mdgomareoba 1,176,276 (597,922) 25,670 604,024


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:


aqtivebi fuli da fulis ekvivalentebi 246,023 123,054 5,076 374,153 saxsrebi sxva bankebSi 40,007 935 - 40,942 savaldebulo sakaso naSTebi seb-Si 250,067 - - 250,067 klientebze gacemuli kreditebi da avansebi 1,963,564 - 45,181 2,008,745 gasayidad arsebuli sainvesticio fasiani qaRaldebi 264,305 2,131 - 266,436 dafarvamde flobili sainvesticio fasiani qaRaldebi 28,956 - - 28,956

investiciebi ფინანსურ ლიზინგში 21,979 - - 21,979 sxva finansuri aqtivebi 11,339 - - 11,339



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

valdebulebebi

ვალდებულებები sxva sakredito institutebTan 103,671 469,074 55,405 628,150 klientis angariSebi 1,916,520 82,654 82 1,999,256 sxva finansuri valdebulebebi 5,603 5,420 282 11,305 subordinirebuli vali - 142,480 - 142,480


arafinansuri valdebulebebi 49,502 7 540 50,049


wminda sabalanso mdgomareoba 1,047,254 (573,479) (4,994) 468,781


sabazro riski. banki eTanxmeba bazelis komitetis bazris riskis ganmartebas rogorc danakargebis arasabalanso poziciis risks, romelic warmoiSveba bazris fasebSi cvlilebebis Sedegad. es riski mTeli bankis masStabiT ZiriTadad Sedgeba (a) riskebisgan, romelic ukavSirdeba saprocento ganakveTis instrumentebs da savaWro portfelSi wilebs da (b) gacvliTi kursis riskebisa (an savaluto riski) da sasaqonlo riskebisgan. bankis strategiaa ar CaerTos savaWro portfelis aqtivobaSi an sasaqonelSi investiciebis ganxorcielebaSi. Sesabamisad, sabazro riski ZiriTadad gamiznulia struturirebul wignebSi savaluto kursis riskiT.

-.

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savaluto riski. savaluto riski warmoiqmneba ucxouri valutis gacvliT kursebSi potenciuri cvlilebisgan, ramac SesaZloa gavlena moaxdinos finansuri instrumentis Rirebulebaze. es riski warmoiqmna ucxouri savaluto aqtivebisa da valdebulebebis

SeusabamobiT gamowveuli Ria savaluto poziciebisgan-, seb-ma mosTxova banks Seamowmos rogorc balansi aseve mTliani (arasabalanso angariSis CaTvliT) Ria savaluto poziciebi da SeinarCunos aseTi poziciebi bankis maregulirebeli kapitalis 20%-is

farglebSi. 2013 wlis 31 dekembrisTvis, banks hqonda sabalanso angariSis (uaryofiTi) Ria ucxouri valutis pozicia maregulirebeli kapitalis 0.6%-is moculobiT (2012 wels: 5.7%; 2011 wels: 0.03%;) da mTliani (negatiuri) ucxouri valutis pozicia maregulirebeli kapitalis 0.79% (2012 wels: 4.3%; 2011 wels negatiuri 1.65%). aqtivebisa da valdebulebebis marTvis komitetma gansazRvra limitebi valutiT da aseve erT-dRiani da dRis ganmavlobaSi poziciebTan dakavSirebiT, romlebic seb-is mier gansazRvrul limitebze ufro konservatulia. bankis mier aseTi limitebis dacva mowmdeba yoveldRiurad saxazino da finansuri riskis marTvis departamentebis xelmZRvanelebis mier.

savaluto riskis marTvis efeqturobis gasazrdelad, bankma ganaaxla savaluto riskis marTvis politika da danerga Sesabamisi meTodologiebi da limitis marTvis efeqturi sistema.

qvemoT cxrilSi Sejamebulia jgufis ucxouri savaluto kursis riski sabalanso angariSis warmodgenisas. savaluto svop depozitebis mTliani moculoba Setanilia warmoebul finansur instrumentebSi. amitom qvemoT warmodgenili mTliani finansuri aqtivebi da valdebulebebi ver kontroldeba verc sabalanso angariSiT da verc likvidurobis risksi marTvis cxrilebiT, sadac warmodgenilia mTliani svaluto svopebis wminda moculoba:

2013 wlis 31 dekembers

aTas larSi

fuladi finansuri

aqtivebi

fuladi finansuri valdebul

ebebi

warmoebulebi

sufTa sabalan

so pozicia

qarTuli lari 1,438,492 994,150 (31,569) 412,773 aSS dolari 2,374,574 2,333,144 (60,192) (18,762) evro 217,267 294,734 76,450 (1,017)

sxva 38,917 28,259 16,532 27,190

sul 4,069,250 3,650,287 1,221 420,184

2012 wlis 31 dekembers 2011 wlis 31 dekembers

aTas larSi

fuladi finansuri

aqtivebi


ebebi

warmoebulebi

sufTa sabalan

so pozicia

fuladi finansuri

aqtivebi


ebebi

warmoebulebi

sufTa sabalan

so pozicia

qarTuli lari 1,088,821 809,165 20,139 299,795 829,932 616,346 8,407 221,993 aSS dolari 2,153,303 2,133,821 (14,891) 4,591 1,861,326 1,826,247 (53,967) (18,888) evro 277,692 272,759 (4,802) 131 244,902 258,868 13,617 (349) sxva 54,119 32,864 - 21,255 66,457 79,730 32,109 18,836

sul 3,573,935 3,248,609 446 325,772 3,002,617 2,781,191 166 221,592

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savaluto riskis Sesafaseblad, banki axorcielebs riskis ekonomikuri Rirebulebis analizs. es analizi gaiangariSebs jgufis Semosavalze qarTuli laris kursis mimarT savaluto kursebis SesaZlo yvelaze cud cvlileba, roca yvela sxva cvladi maCvenebeli mudmivia. valutis meryeobasTan dakavSirebuli maqsimaluri mosalodneli danakargis gasamovlenad, gansazRvruli 99%-iani ndobis xarisxi efuZneba savaluto kursSi yovelTviur cvlilebas 3 wliani saangariSo periodis ganmavlobaSi. 2013 wlis 31

dekembrisTvis, 2012 wlis 31 dekembrisa da 2010 wlis 31 dekembrisTvis mgrZnobelobis analizma ar gamoavlina mniSvnelovani potenciuri efeqti jgufis kapitalze.

aTas larSi

31 dekembers

2013

31 dekembers

2012

31 dekembers

2011

maqsimaluri danakargi (ekonomikuri Rirebulebis analizi, 99% ndobis xarisxi) (589) (183)

(734)

maqsimaluri danakargi (ekonomikuri Rirebulebis analizi, 95% ndobis xarisxi) (413) (130) (520)

saprocento ganakveTis riski. saprocento ganakveTis riski warmoiqmneba sabazro saprocento ganakveTebSi potenciuri cvlilebebis Sedegad, ramac SesaZloa uaryofiTi gavlena moaxdinos bankis finansuri aqtivebisa da valdebulebebis Rirebulebaze. es riski SeiZleba warmoiqmnas aqtivebisa da valdebulebebis vadebSi Seusabamobis, iseve rogorc aseTi aqtivebisa da valdebulebebis fasebis gadaxedvis maxasiaTeblebis Sedegad.

bankis mier SeTavazebuli kreditebi da depozitebi warmodgenilia fiqsirebuli saprocento ganakveTebiT, maSin roca bankis sakredito pozicia efuZneba procentis cvalebad ganakveTs. bankis cvalebadiganakveTis mqone kreditebi garkveulwilad hejirebulia seb-is mier im ganakveTis gadaxdiT, romelic koreqtirebulia im minimalur rezervebamde, romelsac banki flobs seb-Si. banki aseve Sevida saprocento ganakveTze svopis xelSekrulebebSi, raTa Semcirebuliyo saprocento ganakveTis riski, warmoebuli finansuri instrumentebis analizi mocemulia SeniSvnaSi 40. ufro metic, klientebisTvis bankis mier gacemuli bevri krediti moicavs muxls, romelic mas kreditze saprocento ganakveTis koreqtirebis saSualebas aZlevs uaryofiTi saprocento ganakveTebis dinamikis SemTxvevaSi, riTac zRudavs bankis saprocento ganakveTis riskisgan daucvelobas. xelmZRvaneloba aseve darwmunebulia, rom bankis saprocento ganakveTis marJebi gvTavazobs gonivrul bufers, raTa Semcirdes SesaZlo uaryofiT saprocento ganakveTis dinamika.

qvemoT mocemuli cxrili ajamebs saprocento ganakveTis riskebisgan jgufis daucvelobis sakiTxs. am cxrilSi warmodgenilia jgufis finansuri aqtivebis da valdebulebebis mTliani moculoba sabalanso RirebulebiT, romelic Sefasebulia sakontraqto procentis fasebis gadaxedviT an dafarvis ufro adrindeli TariRebis mixedviT. savaluto svopebi ar inaSTeba jgufis saprocento ganakveTis riskebisgan daucvelobis Sefasebisas. qvemoT warmodgenili mTliani finansuri aqtivebi da valdebulebebi ar SeiniSneba arc sabalanso angariSSi da arc sxva finansuri riskis marTvis cxrilebSi.

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aTas larSi 1 welze naklebi 1 welze meti sul 20123wlis 31 dekemberi sul finansuri aqtivebi 2,001,124 2,102,561 4,103,685 sul finansuri valdebulebebi 2,364,190 1,317,960 3,682,150

sufTa saprocento mgrZnobelobis pozicia 2013 wlis 31 dekembers (363,066) 784,601 421,535

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


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


2013 wlis 31 dekembers, Tu saprocento ganakveTi am dRisTvis yvela sxva fiqsirebul cvladTan mimarTebaSi iqneboda 100 sabaziso punqtiT naklebi, wlis mogeba iqneboda 1,800

aTasi lariT (2012 wels: 1,695 aTasi lari; 2011 wels:1,583 aTasi lari;) meti, ZiriTadad cvlad saprocento valdebulebebze ufro dabali saprocento danaxarjebis gamo. sxva yovlismomcveli Semosavali iqneba 5,093 aTasi lariT (2012 wels: 4,951 aTasi lari, 2011 wels: 1,256 aTasi lari) meti, rac gamowveulia gasayidad arsebulis saxiT klasificirebuli fiqsirebuli ganakveTiani finansuri aqtivebis samarTliani Rirebulebis zrdiT.

Tu saprocento ganakveTi yvela sxva fiqsirebul cvladTan mimarTebaSi iqneboda 100 sabaziso punqtiT meti, wlis mogeba iqneboda 1,800 aTasi lariT (2012 wels: 1,695 aTasi lari; 2011 wels:1,583 aTasi lari;) naklebi, ZiriTadad cvlad saprocento valdebulebebze ufro maRali saprocento danaxarjebis gamo. sxva yovlismomcveli Semosavali iqneba 4,786 aTasi lariT (2012 wels: 4,926 aTasi lari, 2011 wels: 1,239 aTasi lari) naklebi, rac gamowveulia gasayidad arsebulis saxiT klasificirebuli fiqsirebuli ganakveTiani finansuri aqtivebis samarTliani Rirebulebis klebiT.

damoukidebel bazisze saprocento ganakveTis riskis marTvasTan dakavSirebiT, bankma danerga Sps `ernst end iangTan” erTad SemuSavebuli mowinave modeli. saprocento ganakveTis riskis analizi ganxorcielda yovelTviurad finansuri riskis marTvis departamentis mier.

banki afasebs saprocento ganakveTebSi cvlilebebis gavlenas rogorc wminda saprocento Semosavlis aseve ekonomikuri Rirebulebis mgrnobelobaze. wminda saprocento Semosavlis mgrnobeloba afasebs Semosavlis mrudze sxvadasxva dafarvis vadasTan erTad saprocento ganakveTebis zrdis gavlenas wminda saprocento Semosavlebze uaxloes wels. ekonomikuri Rirebuleba afasebs Semosavlis mrudze sxvadasxva dafarvis vadasTan erTad saprocento ganakveTebis zrdis gavlenas jgufis aqtivebis, valdebulebebisa da arasabalanso instrumentebis arsebul Rirebulebaze. wminda saprocento Semosavlisa da ekonomikuri Rirebulebis mgrnobelobis analizis ganxorcielebisas, banki iyenebs paralelur gadatanebs saprocento ganakveTebSi da aseve sxvadasxva scenarebis raodenobis gamoyenebiT.

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garda amisa, SemuSavebulia stres-testebi da alternatiuli scenarebi bazel 2-is moTxovnebis Sesabamisad, raTa garantirebuli iyos is, rom banki gauZlebs mkacr, magram

შესაძლო stresul scenarebs. saprocento ganakveTis riskis marTvis mizniT, bankma gansazRvra saTanado limitebi. banki amowmebs limitebTan Sesabamisobas da amzadebs prognozebs. aqtivebisa da valdebulebebis komiteti iRebs gadawyvetilebebs im RonisZiebebis Sesaxeb, romlebic aucilebelia efeqturi saprocento ganakveTis riskis marTvisTvis da Tvalyurs adevnebs mis ganxorcielebas. perioduli angariSgeba waredgineba mmarTveli sabWosa da sameTvalyureo sabWos riskis, eTikisa da kontrolis komitets.

likvidurobis riski. likvidurobis riski aris riski, rom Tibisi -is an ar aqvs yvela Tavisi valdebulebebis SesrulebisTvis sakmarisi resursebi, roca maTi Sesrulebis dro dadgeba, an xeli miuwvdeba aseT resursebze mxolod maRal fasad. likvidurobis riski imarTeba finansuri riskis marTvisa da saxazino departamentebis mier da kontroldeba jgufis aqtivi/valdebulebis marTvis komitetis mier.

Tibis bankis likvidurobis marTvis politikis mTavari miznebia: (i) uzrunvelyos saxsrebis xelmisawvdomoba saimisod, rom dakmayofildes moTxovnebi, romlebic warmoiqmneba mTliani valdebulebebisa da arasabalanso valdebulebebis (rogorc faqtobrivi, aseve faqtorebidan gamomdinare) Sedegad ekonomikurad xelsayrel fasad; (ii) aRiaros nebismieri struqturuli Seusabamoba, romelic arsebobs Tibisi bankis finansuri angariSebis poziciaSi da gansazRvros monitoringis koeficienti kargad balansirebul zrdasTan erTad dafinansebis marTvis mizniT; da (iii) gaagrZelos likvidurobisa da dafinansebis kontroli saimisod, rom garantirebuli iyos damtikicebuli biznes miznebis Sesruleba bankis riskis profilis kompensaciis gareSe. likvidurobis riski iyofa ori tipis riskad: likvidurobis riskis dafinanseba da sabazro likvidurobis riski. likvidurobis riskis dafinanseba aris riski, rom Tibisi ver SeZlebs efeqturad Seasrulos rogorc mosalodneli, aseve moulodneli mimdinare da momavali fuladi nakadebisa da uzrunvelyofis moTxovnebi ise, rom gavlena ar moaxdinos mis yoveldRiur operaciebze da mis finansur pirobebze. imisTvis, rom marTos likvidurobis riski, Tibisi banki iyenebs bazel III-is Sesabamisad gansazRvrul moklevadian likvidurobis maCvenebels da wminda stabiluri dafinansebis koeficients, aseve seb-is mier gansazRvrul minimaluri likvidurobis koeficientebs. garda amisa banki axorcielebs stres- tests, da scenarebis analizs. moklevadiani likvidurobis maCvenebeli gamoiyeneba moklevadiani likvidurobis riskebis marTvis dasaxmareblad. bankis likvidurobis riskis marTvis struqtura Seqmnilia saimisod, rom yovlismomcvelad dagegmos fulis nakadebi, romlebic warmoiqmneba aqtivebis, valdebulebebisa da arasabalanso maCveneblebis Sedegad garkveul drois diapazonSi da uzrunvelyofs, rom amoqmeddes moklevadiani likvidurobis maCveneblis limitebi. Tibisi banki aseve axorcielebs likvidurobis Sedegebis stres-tests seb-is mier gansazRvrul didi Sokuri scenarebis saSualebiT. Tibisi banki afasebs Tavis Sida moklevadian likvidurobis maCvenebels da axorcielebs stres-testebs yovelkvireulad. wminda stabiluri dafinansebis koeficienti gamoiyeneba grZelvadiani likvidurobis riskis marTvisTvis, raTa xeli Seuwyos stabilurobas ufro xangrZlivi drois manZilze Tibisi bankisTvis damatebiTi stimulirebisTvis, saimisod rom mudmivad daeyrdnos ufro stabilur dafinansebis wyaroebs. Tibisi banki aseve gansazRvravs depozitis koncentraciis limitebs ufro didi depozitebisTvis da araqarveli rezidentebis depozitebisTvis Tavis sadepozito portfelSi.

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sufTa stabiluri dafinansebis koeficienti gaangariSdeba IFRS konsolidirebul

finansur angariSgebaze dayrdnobiT. Gგarda amisa Sida miznebisTvis Tibisi am koeficients iTvlis seb-isTvis momzadebuli finansuri angariSgebis mixedviT.

NSFR-is gaangariSeba 2013 wlis 31 dekembrisTvis Sejamebulia qvemoT cxrilSi. bankma SemoiRo koeficenti 2012 wels, amitom Sesadarisi monacemebi warmodgenilia mxolod 2012 wlisTvis.

35. finansuri da sxva riskebis marTva (gagrZeleba)

31 dekembrisTvis

2013 2012

sufTa stabiluri dafinansebis koeficienti (NSFR)

118.6% 121.6%

aTas larSi

koeficienti Tanxa

arsebuli stabiluri dafinanseba

3,410,696 2,952,368

kapitali: 1 rigis da me-2 rigis kapitaluri instrumentebi

898,278 737,179

pirveli rigis kapitali 100% 675,723 559,359

meore rigis kapitali 100% 222,555 177,820

grZelvadiani dafinanseba (weli >= 1) 387,814 358,006

grZelvadiani sesxebi (>1= weli) 100% 319,244 284,372 suboirdinirebuli vali ar aris Setanili meore rigis kapitalSi 100% 34,314 13,120

sxva dafinanseba (>=1 year) 100% 34,256 60,514

sxva dafinanseba 2,124,604 1,857,183

sul korporatiuli depozitebi 50% 409,769 401,239

sul mcire da saSualo sawarmos depozitebi 80% 365,335 229,866

sul sacalo depozitebi 80% 1,288,541 1,117,706 moklevadiani sesxebi darCenili dafarvis vadiT

(<1 weli) 50% 59,635 107,259

subordinirebuli vali (<1 weli) 50% 1,324 1,113

stabiluri dafinansebis arsebuli Tanxa 2,874,587 2,427,415

grZelvadiani aqtivebi 1 welze naklebi dafarvis darCenili vadiT

2,293,969 1,884,688

rezervebi seb-Si (stabiluri nawili) 100% 273,267 256,157

sesxebi (>=1 weli) 100% 1,775,280 1,401,093 fiqsirebuli da aramaterialuri aqtivebi (>=1

weli) 100% 223,159 211,373

sxva aqtivebi (>=1 weli) 100% 22,263 16,065

moklevadiani aqtivebis <1 wlis darCenili dafarvis vadiT 551,225 515,816

sesxebi (< 1 weli) 50% 551,225 515,816

savaldebulo kreditis da likvidurobis 29,393 26,911

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kreditis gamouyenebeli Tanxa

gamouyenebeli sakredito xazebi da sesxebidan daufaravi Tanxebi 5% 9,890 8,979

garantiebi 5% 19,503 17,932


xelmZRvaneloba darwmunebulia, rom Zlieri da diversificirebuli dafinansebis struqtura aris Tibisi bankis erTerTi ganmasxvavebeli. rogorc dafinansebis mTavari wyaro Tibisi iyenebs SedarebiT stabilur depozitebs saqarTvelodan. saimisod, rom SenarCundes da SemdgomSi gaZlierdes valdebulebis struqtura Tavis strategiaSi Tibisi gansazRvravs miznebs sacalo depozitebisTvis da gansazRvras sesxis depozitTan Sefardebis limitebs.

sesxis depozitis Sefadeba 2013 2012 da 2011 wlebis 31 dekembrisTvis Sesabamisad iyo 102.5%, 102.0% da 108.4 %.

bazris likvidurobis riski aris riski, romelsac Tibisi advilad ver CaTvlis an aRmofxvris im droisTvis arsebuli sabazro fasiT, aradekvaturi sabazro siRmisa an bazris wonasworobis darevevis gamo. bazris likvidurobis riskis marTvisTvis Tibisi banki asrulebs bazel III-is saxelmZRvanelo miTiTebebs maRalxarisxian likvidurobis aqtivebis marTlzomierebasTan dakavSirebiT, raTa garantirebuli iyos rom bankis maRal-xarixiani likviduri aqtiviebi SeiZleba gaiyidos ise, rom ar gamoiwvios fasis mniSvnelovani cvlileba da uzrunvelyos Rirebulebis minimaluri danakargi.

garda amisa Tibisi banks aqvs likvidurobis sagangebo RonisZiebebis gegma, romelic warmoadgens Tibisi-s mTliani gonivruli likvidurobis politikis nawils da misi mizania uzrunvelyos, rom Tibisi bankma SeZlos misi dafinansebis da likvidurobis moTxovnebis Sesruleba da misi ZirTadi biznes operaciebis ganxorcieleba im likvidurobis pirobebis, romelic SeiZleba warmoiqmnas misi Cveuli saqmianobis miRma. es gegma ganaxlebas ganicdis weliwadSi erTxel. bolo dros is ganaxlda 2013 wlis ianvarSi.

banki afasebs likvidurobis koeficients yoveldRiurad seb-is moTxovnebis Sesabamisad. es limiti ganisazRvreba seb-is mier saSualo likvidurobis koeficientTan dakavSirebiT, romelic fasdeba rogorc Sesabamis TveSi saSualo likviduri aqtivebis saSualo valdebulebebTan Sefardeba, maT Soris finansuri dawesebulebebidan sesxebi, romelTa narCeni vada aris 6 Tvemde da arasabalanso valdebulebebis vada 6 Tvemde. 31 dekembrisTvis es koeficientebi aRemateboda seb-is mier gansazRvrul qvemoT warmodgenil gonivrul limits:

2013 2012 2011

saSualo likvidirobis koeficienti 34.0%

36.6% 33.5%

yoveldRiuri fuladi nakadebis, da likvidurobis mdgomareobaSi nametis prognozebis Sesabamisad, saxazino departamenti ganaTavsebs saxsrebs moklevadian likvidur aqtivebSi, romelic mniSvnelovanwilad Sedgeba moklevadiani arariskiani fasiani qaRaldebisgan, bankTaSoris depozitebisa da sxva bankTaSoriso kreditebisgan, rac uzrunvelyofs mTlianobaSi jgufSi sakmarisi likvidurobis SenarCunebas.

dafarvis vadebis analizi qvemoT cxrili ajamebs 2013 wlis 31 dekembrisTvis jgufis finansuri valdebulebebis vadebSi dafarvis analizs kontraqtiT gaTvaliswinebuli aradiskontirebuli darCenili valdebulebebis safuZvelze. Setyobinebas daqvemdebarebuli Tanxis dabruneba unda moxdes myisieri Setyobinebis safuZvelze. Tumca, jgufi varaudobs, rom bevri klienti ar moiTxovs Tanxis dabrunebas imaze adre,

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Tibisi bankis jgufi


83

vidre amis gakeTeba SeuZlia jgufs da es cxrili ar asaxavs mosalodneli fuladi saxsrebis nakadebs, romelic asaxulia jgufis depozitis gacemis Sekavebis istoriaSi


aTas larSi 3 Tveze naklebi

3 Tvidan 12 Tvemde

12 Tvidan 5 wlamde

5 wele meti

Sul

valdebulebebi

ვალდებულებები სakredito institutebis mimarT 158,525 103,522 313,213 42,715 617,975 klientis angariSebi- fizikuri pirebi 917,166 595,740 129,487 13,071 1,655,464 klientis angariSebi- sxva 988,285 171,952 37,431 86,251 1,283,919 sxva finansuri valdebulebebi 23,717 1,133 - - 24,850 subordinirebuli vali 906 15,418 160,948 76,045 253,317 bruto dafaruli forvardebi 123,799 298 - - 124,097 Sesrulebis garantiebi 33,582 73,558 54,986 1,741 163,867 finansuri garantiebi 115,453 97,122 21,702 - 234,277 kreditTan dakavSirebuli sxva valdebulebebi 197,801 - - - 197,801

sul finansur valdebulebebTan dakavSirebuli potenciuri momavali gadaxdebi 2,559,234 1,058,743 717,767 219,823 4,555,567

moslodneli pozicia SeiZleba Sejamdes 2012 wlis 31 dekembrisTvis Semdegnairad:


3 Tvidan 12 Tvemde

12 Tvidan 5 wlamde

5 wele meti

Sul

valdebulebebi

ვალდებულებები სakredito institutebis mimarT

222,660 98,844 309,509 53,391 684,404

klientis angariSebi- fizikuri pirebi 679,547 583,177 193,330 9,212 1,465,266 klientis angariSebi- sxva 753,368 142,647 173,640 19,854 1,089,509 sxva finansuri valdebulebebi 19,353 109 - - 19,462 subordinirebuli vali 862 10,998 92,189 78,303 182,352 bruto dafaruli forvardebi 63,094 8,075 - - 71,169 Sesrulebis garantiebi 47,431 99,154 59,962 - 206,547 finansuri garantiebi 35,482 55,248 28,991 45,865 165,586 kreditTan dakavSirebuli sxva valdebulebebi

179,589 - - - 179,589

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

finansuri valdebulebebis vadebSi dafarvis analizi 2011 wlis 31 dekembrisTvis:

aTa larSi 3 Tveze naklebi

3 Tvidan 12 Tvemde

12 Tvidan 5 wlamde

5 wele meti

Sul

valdebulebebi

ვალდებულებები სakredito institutebis mimarT

197,593 226,001 225,539 64,497 713,630

klientis angariSebi- fizikuri pirebi 528,762 457,578 166,794 6,737 1,159,871 klientis angariSebi- sxva 677,435 76,376 167,640 5,675 927,126

Tibisi bankis jgufi


84

sxva finansuri valdebulebebi 6,582 1,382 3,414 358 11,736 subordinirebuli vali 19,318 21,870 109,269 59,874 210,331 bruto dafaruli forvardebi 61,964 - - - 61,964 Sesrulebis garantiebi 13,698 109,605 31,714 3,195 158,212 finansuri garantiebi 86,196 61,713 49,372 44,844 242,125 kreditTan dakavSirebuli sxva valdebulebebi

199,054 - - - 199,054

sul finansur valdebulebebTan dakavSirebuli potenciuri momavali gadaxdebi 1,790,602 954,525 753,742 185,180 3,684,049


aradiskontirebuli finansuri valdebulebebis analizi ar asaxavs mimdinare angariSebis istoriul stabilurobas. maTi likvidacia istoriulad moxda imaze gacilebiT didi xnis win, vidre es warmodgenilia zemoT cxrilSi. es naSTebi zemoT cxrilSi Setanilia sam Tveze nakleb vadaSi dasafar TanxebSi.

klientis angariSebSi Setanili vadiani depozitebi klasificirebulia kontraqtiT gaTvaliswinebuli dafarvis vadebis mixedviT, Tumca saqarTvelos samoqalaqo kodeqsis mixedviT, fizikur pirebs aqvT ufleba gamoitanon TavianTi depozitebi maTi gadaxdis vadis dadgomamde, Tu isini nawilobriv an mTlianad uars ityvian dagrovil procentze da jgufi valdebulia daabrunos aseTi depoziti meanabris moTxovnisTanave. istoriul gamocdilebasTan erTad, menejmenti varaudobs, rom bevri klienti ar moiTxovs Tanxis dabrunebas vadaze adre da Sesabamisad, cxrili ar asaxavs xelmZRvanelobis damokidebulebas bankis mier miTiTebul depozitis Sekavebis istoriis faqtobrivi fuladi saxsrebis nakadebisadmi. jgufi ar iyenebs zemoT warmodgenili aradiskontirebuli dafarvis vadis analizs likvidurobis samarTavad. samagierod, jgufi akontrolebs likvidurobis poziciis analizs mosalodneli dafarvis vadebis safuZvelze. kerZod, klientebis depozitebi ganawilebulia vadebSi dafarvis mocemul poziciaSi maTi bihevioruli analizis mixedviT.



3 Tvidan 12 Tvemde

1 welze meti

Sul

aqtivebi fuli da fulis ekvivalentebi 390,465 - - 390,465 saxsrebi sxva bankebSi 93 - 1,615 1,708 savaldebulo sakaso naSTebi seb-Si 295,332 - - 295,332 klientebze gacemuli kreditebi da avansebi 445,069 623,376 1,733,267 2,801,712 gasayidad arsebuli sainvesticio fasiani qaRaldebi 500,651 - - 500,651 finansuri ლიზინგის debitoruli davalianebebi 7,148 11,593 16,872 35,613 sxva finansuri aqtivebi 22,103 5,024 17,922 45,049

sul finansuri aqtivebi 1,660,861 639,993 1,769,676 4,070,530

valdebulebebi ვალდებულებები სakredito institutebis mimarT 156,545 90,018 319,243 565,806 klientis angariSebi 261,546 - 2,625,337 2,886,883 gamoSvebuli savalo fasiani qaRaldebi - 4,474 - 4,474 sxva finansuri valdebulebebi 23,717 1,133 - 24,850 subordinirebuli vali 833 1,814 165,627 168,274

sul finansuri valdebulebebi 442,641 97,439 3,110,207 3,650,287 krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi Sesrulebis garantiebi 4,153 - - 4,153

Tibisi bankis jgufi


85

finansuri garantiebi 4,927 - - 4,927 kreditTan dakavSirebuli sxva valdebulebebi 34,962 - - 34,962 krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi

44,042 - - 44,042

წმინდა likvidurobis pozicia 2013 wlis 31 dekembrisTvis

1,174,178 542,554 (1,340,531) 376,201

kumulaciuri pozicia 2013 wlis 31 dekembers 1,174,178 1,716,732 376,201


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



3 Tvidan 12 Tvemde

1 welze meti

Sul

aqtivebi fuli da fulis ekvivalentebi 398,587 - - 398,587 saxsrebi sxva bankebSi 1,378 28,164 - 29,542 savaldebulo sakaso naSTebi seb-Si 316,061 - - 316,061 klientebze gacemuli kreditebi da avansebi 442,312 560,935 1,366,953 2,370,200 gasayidad arsebuli sainvesticio fasiani qaRaldebi 407,733 - - 407,733

finansuri ლიზინგის debitoruli davalianebebi 4,799 9,127 12,451 26,377 sxva finansuri aqtivebi 8,973 2,989 13,339 25,301


valdebulebebi

ვალდბულებები sxva bankebis მიმართ 219,787 83,007 324,329 627,123 klientis angariSebi 310,867 87,043 2,089,034 2,486,944 sxva finansuri valdebulebebi 19,353 109 - 19,462 subordinirebuli vali 793 1,434 112,853 115,080

sul finansuri valdebulebebi 550,800 171,593 2,526,216 3,248,609 krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi Sesrulebis garantiebi 2,332 - - 2,332 finansuri garantiebi 842 - - 842 kreditTan dakavSirebuli sxva valdebulebebi 33,601 - - 33,601 krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi 36,775 - - 36,775

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

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

Tibisi bankis jgufi


86




3 Tvidan 12 Tvemde

1 welze meti

Sul

aqtivebi fuli da fulis ekvivalentebi 374,153 - - 374,153 saxsrebi sxva bankebSi 769 40,173 - 40,942 savaldebulo sakaso naSTebi seb-Si 250,067 - - 250,067 klientebze gacemuli kreditebi da avansebi 351,624 468,693 1,188,428 2,008,745 gasayidad arsebuli sainvesticio fasiani qaRaldebi 266,436 - - 266,436 dafarvamde flobili sainvesticio fasiani qaRaldebi 8,833 20,123 - 28,956

finansuri ლიზინგის debitoruli davalianebebi 3,315 6,534 12,130 21,979 sxva finansuri aqtivebi 5,559 2,575 3,205 11,339


valdebulebebi

ვალდებულებები sxva bankebis მიმართ 186,300 207,105 234,745 628,150 klientis angariSebi 253,706 69,822 1,675,728 1,999,256 sxva finansuri valdebulebebi 6,153 1,380 3,772 11,305 subordinirebuli vali 18,122 9,664 114,694 142,480

sul finansuri valdebulebebi 464,281 287,971 2,028,939 2,781,191 krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi Sesrulebis garantiebi 5,426 - - 5,426 finansuri garantiebi 1,708 - - 1,708 kreditTan dakavSirebuli sxva valdebulebebi 27,351 - - 27,351

krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi 34,485

- - 34,485

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

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

imisTvis, rom Sefasdes bankis klientis angariSebidan SesaZlo gadineba, xelmZRvanelobam gamoiyena riskis ekonomikuri Rirebulebis analizi. statistikuri monacemebi

Tibisi bankis jgufi


87

gamoyenebuli iyo sam wlian saangariSo periodiTvis erT Tviani flobis periodis safuZvelze 99%-iani ndobis doniT. riskis ekonomikuri Rirebulebis analizi ganxorcielda Semdeg dafarvis vadebSi: (0 -3 Tve) da (0-12 Tve), romlis safuZvelzec gaangariSda depozitebis gadinebis maqsimaluri procentuli maCvenebeli.

xelmZRvaneloba darwmunebulia, rom moTxovnili klientis angariSebis arsebiTi poziciis miuxedavad, am depozitebis diversifikacia meanabreTa raodenobisa da tipis mixedviT, da jgufis Zveli gamocdileba, miuTiTebs imaze, rom klientis es angariSebi uzrunvelyofs bankisTvis dafinansebis grZelvadian da stabilur wyaros. ufro metic, jgufis likvidurobis riskis marTva moicavs misi mimdinare depozitebis dafarvis vadebis Sefasebebs. es Sefaseba emyareba klientis angariSze naSTebis meryeobis Sesaxeb istoriuli informaciis mimarT gamoyenebul statistikur meTods.


saoperacio garemo. jgufis biznesis umetesoba koncentrirebulia saqarTveloSi. mzardi ekonomikis mqone qveynebi, rogoricaa saqarTvelos ekonomika, swraf cvlilebebs ganicdis da mgrZnobiareni arian sabazro pirobebisa da msoflios nebismier adgilas ekonomikuri vardnebis mimarT. amis Sedegad operaciebi saqarTveloSi SeiZleba garkveuli riskebis winaSe aRmoCndes, romlebic Cvulebriv ar aqvT xolme ganviTarebuli ekonomikis mqone qveynebs. miuxedavad amisa, bolo ramdenim wlis ganmavlobaSi saqarTvelos mTavrobam ramdenjerme Secvala .samoqalaqo, sisxlissamarTlis, sagadasaxado, administraciuli da savaWro kanonmdeblobebi, ramac dadebiTi gavlena moaxdina qveyanaSi mTlianad sainvesticio klimatze. saqarTvelos aqvs rogorc xelsayreli sainvesticio klimatis mqone qveynis saerTaSoris reputacia. magaliTad, `2014 wels biznesis warmoeba: mcire da saSualo zomis sawarmoebisTvis gaazrebuli regulaciebi” angariSi, romelic gamoaqveyna saerTaSoriso finansurma korporaciam da msoflio bankma, saqarTvelos mieniWa merve adgili (189 qveynidan) rogorc qveyanas, sadac biznebis keTeba advilia, riTac man gauswro yvela Tavis mezobel qveyana da bevr evrokavSiris wevr qveyanas. ufro metic, msoflio bankisa da saerTaSoriso finansuri korporaciis biznesis keTebis 2014 wlis angariSis mixedviT, saqarTvelo aRiarebulia rogorc nomeri 2 reformatori msoflioSi. aseve aRiarebulia, rom saqarTveloSi dabali korufciis donea, rac aCvena 2013 wlis globaluri korufciis barometris mixedviT saerTaSoriso gamWvirvalobam. 36. kapitalis marTva

kapitalis marTvis dros jgufis miznebia (i) seb-is mier gansazRvruli kapitalis sakmarisobasTan dakavSirebuli moTxovnebis Sesruleba (ii) daicvas jgufis SesaZlebloba gaagrZelos saqmianobis uwyvetoba da (iii) daicvas 1988 wlis bazelis kapitalis Sesaxeb

SeTanxmeba kapitalis sakmarisobis uzrunvelyofasTan dakavSirebiT, rogorc es Camoyalibebulia sesxebis xelSekrulebebiT. seb-is mier dadgenil kapitalis sakmarisobis normativebTan Sesabamisoba kontroldeba yovel Tve da Sedegebi aisaxeba angariSebSi, romlebSic warmodgenilia maTi Semowmebuli da bankis finansuri direqtorisa da misi moadgilis mier xelmowerili gaTvlebi. bankma da jgufma Seasrula 2011, 2012 da 2013 wlebSi yvela Tavisi Sida da gareSe kapitalTan dakavSirebuli moTxovna.

seb-is kapitalis sakmarisobis koeficienti

seb-is mier gansazRvruli arsebuli kapitaluri moTxovnebis Sesabamisad bankebma unda SeinarCunon nominaluri kapitalis risk Sewonil aqtivebTan Sefadeba (`kapitalis sakmarisobis normativi”), romelic aRemateba gansazRvrul 12%-ian minimaluri dones da 1 rigis kapitalis Sefardeba risk Sewonili aqtivebTan, romelic aRemateba gansazRvrul 8 %-ian minimalur dones. nominaluri kapitali efuZneba seb-is saaRricxvo wesebis Sesabamisad momzadebuli bankis calke angariSs:

aTas larSi 2013 2012 2011

Tibisi bankis jgufi


88

saaqcio kapitali 261,045 251,785 224,659 gaunawilebeli mogebebi da sxva gaxsnili rezervebi 290,585 253,057 222,985 sakredito zaralis saerTo rezervebi (risk - Sewonili aqtivebis 1.25 %) 51,038 44,224 42,172 gamoklebuli aramaterialuri aqtivebi (18,197) (14,048) (6,380) gamoklebuli investiciebis Svilobil kompaniebSi da sxva bankebis kapitalSi (59,129) (68,615) (70,764)

subordinirebuli vali (Setanili normatiul kapitalSi) 131,312 99,733 79,239

sul normatiuli kapitali 656,654 566,136 491,911

Sewonili riskebi sakredito risk-Sewonili aqtivebi (maT Soris arasabalanso valdebulebebi)

3,340,518 3,030,372 2,701,318

valutiT gamowveuli sakredito riski 1,321,561 1,232,923 1,118,611 minus saerTo da specialuri rezervebi (166,377) (137,411) (65,889) riks-Sewonili aqtivebi 4,495,702 4,125,884 3,754,040 1 rigis kapitalis sakmarisobis koeficienti 10,6% 11,2% 8,5% sul kapitalis sakmarisobis koeficienti 14,6% 13,7% 13,1%

bankis aqtivebis danawileba sabalanso RirebulebiT seb-is saaRricxvo wesebis safuZvelze da 2013, 2012 da 2011 wlebis Sesabamisi Sewonili riskebi warmodgenilia qvemoT cxrilebSi:

aTas larSi

2013

Sewonili rikebi


Sewonili riskis

moculoba

fuli, fulis ekvivalentebi, bankTaSoris depozitebi da fasiani qaRaldebi 1,170,286

158,730

mTliani sesxebi da daricxuli procentebi

2,713,271

3,829,318 dauflebuli aqtivebi

69,143

69,143

fiqsirebuli aqtivebi da aramaterialuri aqtivebi

202,902

184,705 sxva aqtivebi

143,487

92,255

sul

4,299,089

4,334,151 sul arasabalanso

615,670

327,928

minus saerTo da specialuri rezervebi

(166,377)

(166,377)

sul Tanxa

4,748,382

4,495,702

aTas larSi

2012

Sewonili rikebi


Sewonili riskis

moculoba

fuli, fulis ekvivalentebi, bankTaSoris depozitebi da fasiani qaRaldebi 1,166,966

180,826


2,323,789


28,010

28,010


198,550


152,965

93,105

sul

3,870,280


555,768

342,916


(137,411)

(137,411)

sul Tanxa

4,288,637

4,125,884

aTas larSi

2011

Tibisi bankis jgufi


89

Sewonili rikebi


Sewonili riskis

moculoba

fuli, fulis ekvivalentebi, bankTaSoris depozitebi da fasiani qaRaldebi 916,545

115,689


2,045,550


36,054

36,054


174,549


148,102

86,251

sul

3,320,800


666,067

387,241


(65,889)

(65,889)

sul Tanxa

3,920,978

3,754,040

36. kapitalis marTva (gagrZeleba) seb-is bazeli II kapitalis sakmarisobis koeficienti seb-is bazel II/III moTxovnebis miRebis Semdeg banki zemoT miTiTebuli kapitalis sakmarisobis koeficientebis garda, gainagariSebs Tavis kapitalis sakmarisobis moTxovnebs da risk-Sewonil aqtivebs calke 1 komponentisTvis. 1 komponentis Sefasebebis detaluri intruqciebi warmodgenilia seb-is mier. angariSgeba daiwyo 2012 wlis bolodan. bankis kapirtalis Semadgenloba, romelic gaangariSda bazel II-is (komponentis I) Sesabamisad Semdegia: aTas larSi 2013 2012

1-li rigis kapitali

526,224

467,509 me-2 rigis kapitali

177,950

138,957

normantiuli kapitali

704,174

606,466

Sewonili riskebi Sewonili sakredito riskebi

4,553,155

4,093,417 bazris riskebi Sewonili riskebis

3,946

18,635

saoperacio riskebis Sewonili riskebi

343,892

343,018

sul Sewonili riskebi

4,900,993

4,455,070

minimum 1 rigis koeficienti

8.5%

8.5% 1 rigis kapitalis sakmarisobis koeficienti

10.7%

10.5%

minimum mTliani kapitalis adekvaturobos koeficeinti

10.5%

10.5% sul kapitalis adekvaturobis koeficienti

14.4%

13.6%

bankis aqtivebis danawileba sabalanso RirebulebiT seb-is saaRricxvo wesebis safuZvelze da 2013, 2012 da 2011 wlebis Sesabamisi Sewonili riskebi warmodgenilia qvemoT cxrilebSi:

2013

aTas larSi


Sewonili riskis

moculoba

fuli, fulis ekvivalentebi, bankTaSoris riskebi da fasiani -qaRldebi 1,253,675

467,647

sul sesxebi da daricxuli procentebi, ss banki konstantas sesxebis gareSe

2,619,707

3,321,301

dauflebuli aqtivebi

69,143

69,143 fiqsirebuli aqtivebi da aramaterialuri aqtivebi

202,902

203,833

sxva aqtivebi

153,663

214,198

Tibisi bankis jgufi


90

minus saerTo rezervi, sauravis da procentis rezervi

(41,837)

(41,837)

sul

4,257,253


678,453

318,870

bazris riski

5,180

3,946 saoperacio riki

240,724

343,892

sul Tanxa

5,181,610

4,900,993

2012

aTas larSi

Carrying Value

RW amount

fuli, fulis ekvivalentebi, bankTaSoris riskebi da fasiani -qaRldebi 1,187,804

372,002

sul sesxebi da daricxuli procentebi, ss banki konstantas sesxebis gareSe

2,299,656

3,041,501

dauflebuli aqtivebi

28,010

28,010 fiqsirebuli aqtivebi da aramaterialuri aqtivebi

198,550

207,791

sxva aqtivebi

156,259

192,909 minus saerTo rezervi, sauravis da procentis rezervi

(20,128)

(20,128)

sul

3,850,151


617,134

271,332

bazris riski

24,459

18,635 saoperacio riki

240,112

343,018

sul Tanxa

4,731,856

4,455,070

kapitalis sakmarisobis koeficienti kapitalis Sesaxeb bazelis 1988 wlis SeTanxmebis Sesabamisad

jgufi da banki aseve eqvemdebarebian sesxis xelSekrulebebSi miTiTebuli SeTanxmebebis gansazRvrul kapitalis sakmarisobis minimalur moTxovnebs, maT Soris kapitalis sakmarisobis doneebs, romlebic gaangariSebulia bazelis SeTanxmebis moTxovnebis Sesabamisad, da romelic gansazRvrulia kapitalis parametrebisa da normativebis saerTaSoriso konvergenciis (ganaxlda 1998 wlis aprilSi) da kapitalis Sesaxeb bazelis SeTanxmebis cvlilebebis Sesabamisad, romelic moicavs bazris riskebs (ganaxlda 2005 wlis noemberSi), da romelic cnobilia bazel 1-is saxelwodebiT. jgufis kapitalis Semadgenloba, romelic gaTvlilia bazelis SeTanxmebis Sesabamisad Semdegia:

aTas larSi GEL 2013 2012 2011

1-li rigis kapitali saaqcio kapitali 259,123 247,644 218,479 gaunawilebeli mogeba da gamJRavnebuli rezervebi 404,659 303,022 207,454 gamoklebuli: gudvili (2,726) (2,726) (2,726) arasakontrolo wili 14,667 11,419 9,134 sul 1-li rigis kapitali 675,723 559,359 432,341

me-2 rigis kapitali gadafasebis rezervi 50,840 41,939 33,162 saerTo rezervi 40,403 36,148 31,829 subordinirebuli vali (Setanili me-2 rigis kapitalSi) 131,312 99,733 79,239 sul me-2 rigis kapitali 222,555 177,820 144,230

sul kapitali 898,278 737,179 576,571

Sewonili sakredito riskiani aqtivebi (maT Soris arasabalanso valdebulebebi)

3,232,229 2,891,766 2,546,304

gamoklebuli: saerTo rezervi (116,466) (130,350) (126,832)

bazris riski 19,779 25,977 19,237

sul risk-Sewonili aqtivebis 3,135,542 2,787,393 2,438,709

minimum 1-li rigis koeficienti 4% 4% 4%

1-li rigis kapitalis sakmarisobis koeficienti 21.6% 20.1% 17.7%

Tibisi bankis jgufi


91

minimaluri sul kapitalis sakmarisobis koeficienti 8% 8% 8%

sul kapitalis sakmarisobi koeficienti 28.6% 26.4% 23.6%

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

a) fass rezervebi, Seqmnili kreditebze gaufasurebis inicirebis movlenis gareSe

b) sesxebis 2%, gaufasurebis inicirebis movlenis gareSe

c) mTliani risk-Sewonili aqtivebis 1.25% ( RWA)

36. kapitalis marTva (gagrZeleba) bankis aqtivebis danawileba sabalanso RirebulebiT seb-is saaRricxvo wesebis safuZvelze da 2013, 2012 da 2011 wlebis Sesabamisi Sewonili riskebi warmodgenilia qvemoT cxrilebSi: :

aTas larSi

2013

Sewonili riskebi

Carrying Value

RW amount

fuli da sxva fulis ekvivalentebi, savaldebulo sakaso naSTi seb-Si, saxsrebi sxva bankebSi, gasayidad arsebuli sainvesticio fasiani qaRldebi 1,188,156

38,613

sul sesxebi da daricxuli procentebi

2,958,581

2,419,822

dauflebuli aqtivebi

49,920

49,920


225,885

223,159

sxva aqtivebi

185,402

185,403

sul

4,607,944

2,916,917

sul arasabalanso

656,386

315,312

gamoklebuli: kreditebze danakargebis rezervi minus saerTo rezervi

(116,466)

(116,466)

bazris riski

19,779

19,779

sul Tanxa

5,167,643

3,135,542

aTas larSi

2012

Sewonili riskebi

Carrying Value

RW amount

fuli da sxva fulis ekvivalentebi, savaldebulo sakaso naSTi seb-Si, saxsrebi sxva bankebSi, gasayidad arsebuli sainvesticio fasiani qaRldebi 1,151,923

48,388


2,536,697

2,145,081

dauflebuli aqtivebi

56,316

56,316


214,099

211,373

sxva aqtivebi

107,156

107,157

sul

4,066,191

2,568,315

sul arasabalanso

622,791

323,451


(130,350)

(130,350)

bazris riski

25,977

25,977

sul Tanxa

4,584,609

2,787,393

aTas larSi

2011

Sewonili riskebi

Carrying Value

RW amount

fuli da sxva fulis ekvivalentebi, savaldebulo sakaso naSTi seb-Si, saxsrebi sxva bankebSi, gasayidad arsebuli 960,553

52,978

Tibisi bankis jgufi


92

sainvesticio fasiani qaRldebi


2,167,405

1,828,024

dauflebuli aqtivebi

82,317

82,317


176,669

173,941

sxva aqtivebi

71,736

71,740

sul

3,458,680

2,209,000

sul arasabalanso

727,598

337,304


(126,832)

(126,832)

bazris riski

19,237

19,237

sul Tanxa

4,078,683

2,438,709

Tibisi bankis jgufi


93

37. gauTvaliswinebeli SemTxvevebi da valdebulebebi

sasamarTlo procesebi. banki aris mopasuxe sasamarTlo sarCelSi, Tumca misi sakuTari maCveneblebisa da Sida profesiuli konsultaciis safuZvelze, xelmZRvanelobam daaskvna, rom sarCelebTan dakavSirebiT raime mniSvnelovani zarali ar warmoiqmneba, da Sesabamisad am finansur angariSgebebSi debuleba ar yofila Setanila.

sagadasaxado kanonmdebloba. saqarTvelosa da azerbaijanis sagadasaxado da sabaJo kanonmdebloba eqvemdebareba xSir sxvadasxvagvar interpretaciasa da cvlilebas. jgufis operaciebisa da saqmianobis mimarT gamoyenebuli aseTi kanonmdeblobis xelmZRvanelobiseuli interpretacia SeiZleba gaprotestdes Sesabamisi organos mier. finansuri periodebi SeiZleba Semowmdes saxelisuflebo organoebis mier gadasaxadebTan dakavSirebiT Semowmebamde xuTi wlis ganmavlobaSi. riskebze reagirebis mizniT, bankma moiwvia gareSe sagadasaxado specialistebi, romlebic periodulad Seamwomeben bankis sagadasaxado politikas da sagadasaxado dokumentebs, amis gamo bankis xelmZRvaneloba darwmunebulia, rom Sesabamisi kanonmdeblobis miseuli interpretacia sworia da bankis sagadasaxado da sabaJo mdgomareobebi ar Seicvleba. Sesabamisad 2013, 2012 da 2011 wlebis 31 dekembers potenciur sagadasaxado valdebulebebTan dakavSirebiT rezervi ar yofila dafiqsirebuli.

moqmedi saijaro valdebulebebi.. roca jgufi aris moijare, 2013 wlis 31 dekembris

mdgomareobiT, gauqmebas ar daqvemdebarebuli operatiuli ijarebis Sesabamisad momavali wlis saijaro gadasaxadebi, Tu gauqmdeba, iqneba 1,750 aTasi lari (2012 wels:1,675 aTasi lari; 2011 wels: 1,760 aTasi lari)

saxelSekrulebo valdebulebebTan Sesabamisoba. jgufi eqvemdebareba ZiriTadad mis sesxebTan dakavSirebul garkveul valdebulebebs. aseTi valdebulebebis Seusruleblobam SesaZloa gamoiwvios uaryofiTi Sedegebi jgufisTvis, maT Soris sesxebisa da gadauxdelobis deklaraciis Rirebulebis zrda. 2013, 2012 da 2011 wlebis 31 dekembrisTvis jgufma Seasrula sakontraqto valdebulebebi. kreditTan dakavSirebuli valdebulebebi.. am instrumentebis mTavari mizania klientebisTvis saxsrebis xelmisawvdomobis uzrunvelyofa moTxovnebisTanve. finansuri garantiebi da sarezervo akreditivi, romelic warmoadgens upirobo garantias, rom jgufi gadaixdis Tanxebs im SemTxvevaSic, Tu klienti ver Seasrulebs mesame mxareebis mimarT Tavis valdebulebebs, romlebsac iseTive sakredito riski aqvT, rac kreditebs. dokumenturi da korporatiuli akreditivi, es aris klientis saxeliT jgufis mier aRebuli werilobiTi valdebulebebi, romelic uflebas aZlevs nebismier mesame mxares wauyenos moTxovnebi jgufs SeTanxmebul Tanxamde konkretuli pirobebis Sesabamisad, uzrunvelyofilia im gansazRvruli saqonlis gadazidviT, romelsac isini ukavSirdeba an fuladi saxsrebis depozitebiT da amitom pirdapir sesxebze ufro naklebi riskis matarebelebia.

kreditis uzrunvelyofis valdebulebebi warmoadgens kreditis uzrunvelyofis nebarTvis gamouyenebel nawilebs kreditebis, garantiebis an akreditivis saxiT. kreditis uzrunvelyofis valdebulebebis sakredito riskTan dakavSirebiT, jgufi potenciurad imyofeba im moculobiT zaralis riskis winaSe, romelic mTliani gamouyenebeli valdebulebebis tolia. Tumca, zaralis savaraudo moculoba gamouyenebel valdebulebebze naklebia radgan kreditis uzrunvelyofis umetesi valdebulebebi damokidebulia klientebze, romlebic inaraCuneben konkretul sakredito standartebs. jgufi akontrolebs kreditis dafarvis vadasTan dakavSirebul valdebulebebs, radgan grZelvadian valdebulebebs zogadad ufro meti xarisxis sakredito riski aqvs, vidre moklevadian valdebulebebs. Sesrulebis garantiebi. Sesrulebis garantiebi aris kontraqtebi, romelic uzrunvelyofs kompensacias, Tu meore mxare ver Seasrulebs sakontraqto valdebulebebs. aseTi kontraqtebi ar iTvaliswinebs sakredito riskis gadacemas. Sesrulebis garantiis kontraqtebiT gaTvaliswinebuli riski aris imis SesaZlebloba, rom dazRveuli movlena (e.i. meore mxaris mier sakontraqto valdebulebebis Seusrulebloba) moxdeba. mTavari riskebi, romelic bankis winaSea aris mosalodnelTan SedarebiT aseT kontraqtebze warmoqmnili gadaxdebis sixSirisa da simwvavis mniSvnelovani cvalebadoba.

Tibisi bankis jgufi


94

37. gauTvaliswinebeli SemTxvevebi da valdebulebebi (gagrZeleba)

Seusrulebel kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebia:

aTas larSi 2013 2012 2011

gacemuli Sesrulebis garantiebi 160,704 160,127 235,291 gacemuli finansuri garantiebi 95,762 112,997 86,972 gamouyenebeli sakredito xazi 197,801 179,589 199,054 akreditivi

133,603 88,698 66,091

sul kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi (rezervamde) 587,870 541,411 587,408

Sesrulebis garantiebis rezervi (4,153) (2,332) (5,426) krediTan dakavSirebuli valdebulebebi da Sesrulebis garantiebis rezervi (4,927) (842) (1,708)

sul kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi 578,790 538,237 580,274

gamouyenebeli sakredito xazis, akreditivis da garantiebis mTliani gadauxdeli sakontraqto Tanxa yovelTvis ar asaxavs momaval naRd fulze moTxovnebs, radgan am finansur instrumentebs SeiZleba vada amoewuroT an gaumqden dafinansebis gareSe. gauqmebas ardaqvemdebarebuli valdebulebebi 2013 wlis 31 dekembrisTvis Seadgenda 131,342 aTas lars (2012 wels: 124,448 aTasi lari, 2011 wels 101.301 aTasi lari)

kreditTan dakavSirebuli valdebulebebisa da Sesrulebis garantiebis samarTliani Rirebuleba 2013 wlis 31 dekembers iyo 4,927 aTasi lari (2012 wels: 842aTasi lari; 2011 wels: 1,708 aTasi lari). sul kreditTan dakavSirebuli valdebulebebi da Sesrulebis garantiebi denominirebulia Semdeg valutebSi:

aTas larSi 2013 2012 2011

qarTuli lari 218,553 194,178 164,997 aSS dolari 299,190 279,563 318,830 evro 42,388 36,431 42,509 sxva 27,739 31,239 61,072 sul 587,870 541,411 587,408

kapitaluri xarjebis valdebulebebi. 2013 wlis 31 dekembers jgufs hqonda sakontraqto kapitaluri xarjebis valdebuleba, romelic Seadgens 2,365 aTas lars (2012 wels: nuli; 2011 wels 1,290 aTas lars).

kapitaluri danaxarjebis valdebulebebi. 2013 wlis 31 dekembers, jgufs ar hqonda sakontraqto kapitaluri danaxarjebis valdebulebebi ZiriTad saSualebebTan dakavSirebiT Seadgens 2,365 aTas lars (2012 wels: nuli; 2011 wels: 1,290 aTasi lari;).

38. arasakontrolo wili

qvemoT cxrilSi warmodgenilia informacia TviToeuli Svilobili kompaniis Sesaxeb, romelsac aqvs arasakontrolo wili 2013 wlis 31 dekemberisTvis:

Tibisi bankis jgufi


95

aTasi lari GEL

saqmianobis adgili (da registraciis qveyana Tu sxvaa)

arasakontrolo

wilis procenti

arasakontrolo

wilis xmis uflebis procenti

arasakontrolo wils mikuTvnebuli mogeba-

zarali

dagrovili arasakontrolo wili Svilobul kompaniaSi

wlis ganmavloba

Si arasakontr

olo wilze

gadaxdili dividendi

ss Tibisi lizingi saqarTve

lo 10.47% 10.47% 60 624 -

Sps Tibisi krediti azerbaijani

25.00% 25.00% 833 6,036 -


saqarTvelo

6.68% 6.68% 35 303 -

ss banki konstanta saqarTvelo

16.15% 16.15% 1,726 7,704 -

sul UL 2,654 14,667 -

am Svilobili kompaniebis Sejamebuli finansuri informacia 2013 wlis 31 dekmebrisTvis::

aTasi lari GEL

mimdinare aqtivebi

aramimdinare

aqtivebis

mimdinare valdebulebebi

aramimdinare

valdebulebebi

Semosavali

mogeba/(zarali)

sul yovlismo

mcveli Semosava

li

fulis nakadi

ss Tibisi lizingi 33,570 24,212 27,160 24,664 3,767 573 573 996 Sps Tibisi krediti 41,867 31,814 26,024 22,150 11,291 3,334 3,334 1,120 ss gaerTianebuli finansuri korporacia 1,529 4,712 1,046 286 6,758 522 522 71 ss banki konstanta 195,077 150,631 134,591 160,989 55,972 11,271 11,271 2,362 sul 272,043 211,369 188,821 208,089 77,788 15,700 15,700 4,549

qvemoT cxrilSi warmodgenilia informacia TviToeuli Svilobili kompaniis Sesaxeb, romelsac aqvs arasakontrolo wili 2012 wlis 31 dekemberisTvis

aTasi lari GEL


arasakontrolo

wilis procenti

arasakontrolo



zarali


wlis ganmavloba

Si arasakontr

olo wilze

gadaxdili dividendi


lo 10.47% 10.47% 17 564 -


25.00% 25.00% 509 5,203 -


saqarTvelo

6.68% 6.68% 58 267 -


16.15% 16.15% 708 5,385 -

sul 1,292 11,419 -

Tibisi bankis jgufi


96

38. arasakontrolo wili (gagrZeleba)

am Svilobili kompaniebis Sejamebuli finansuri informacia 2012 wlis 31 dekmebrisTvis:

I aTasi lari

mimdinare aqtivebi

aramimdinare

aqtivebis


aramimdinare

valdebulebebi

Semosavali

mogeba/(zarali)

sul yovlismo

mcveli Semosava

li

fulis nakadi

ss Tibisi lizingi 24,491 15,439 14,821 19,725 5,766 220 220 2,541 Sps Tibisi krediti 34,300 27,919 8,511 32,704 9,239 2,037 2,037 (3,665) ss gaerTianebuli finansuri korporacia 1,161 4,845 1,269 350 5,092 871 871 309 ss banki konstanta 159,916 84,573 93,123 116,634 39,195 4,295 4,295 9,441 sul 219,868 132,776 117,724 169,413 59,292 7,423 7,423 8,626


aTasi lari


arasakontrolo

wilis procenti

arasakontrolo



zarali


wlis ganmavloba

Si arasakontr

olo wilze

gadaxdili dividendi


lo 10.47% 10.47% 29 547 -


25.00% 25.00% 94 4,693 -


saqarTvelo

6.68% 6.68% 7 210 -


16.7% 16.7% 597 3,684 -

sul 727 9,134 -


aTas larSi

mimdinare aqtivebi

aramimdinare

aqtivebis


aramimdinare

valdebulebebi

Semosavali

mogeba/(zarali)

sul yovlismo

mcveli Semosava

li

fulis nakadi

ss Tibisi lizingi 16,509 14,570 7,157 18,698 3,891 231 231 (793) Sps Tibisi krediti 34,513 16,428 9,814 22,050 6,915 375 375 1,662 ss gaerTianebuli finansuri korporacia 747 4,074 983 322 3,406 111 111 (122) ss banki konstanta 101,988 49,170 50,189 78,032 23,350 3,372 3,924 8,177 sul 153,757 84,242 68,143 119,102 37,562 4,089 4,641 8,924

Tibisi bankis jgufi


97

39. finansuri aqtivebisa da finansuri aqtivebis CaTvla

finansuri instrumentebi, romlebic eqvemdebare CaTvlas, urTierTCaricxvisa da msgavs SeTanxmebebs, 2013 wlis 31 dekembrisTvis Semdegia::

sul Tanxebi

finansuri mdgomareob

is angariSSi CaTvlamde

(a)

sul Tanxebi

CaTvlili finansuri

mdgomareobis

angariSSi

(b)

wminda Tanxa


is angariSSi CaTvlis Semdeg

(c) = (a) - (b)

urTierTCaricxvisa da msgavs

SeTanxmebebs daqvemdebarebuli Tanxebi, romlebic ar aris CaTvlili

finansuri mdgomareobis angariSSi

wminda riskis

moculoba

(c) - (d) - (e)

aTasi lari

finansuri instrumen

tebi (d)

miRebuli fuladi

uzrunvelyofa

(e)

aqtivebi

fuli da fulis ekvivalentebi

- Tanxebis ganTavseba sxva bankebSi sam Tveze naklebi Tavdapirveli dafarvis vadiT 115,901 31,871 84,030 - - 84,030 sxva finansuri aqtivebi - debitoruli davalianebebi sakredito baraTze momsaxurebebi da fulis gadaricxvebi 7,481 924 6,557 - - 6,557

sul CaTvlas,

urTierTCaricxvisa da

msgavs SeTanxmebebs

daqvemdebarebuli

aqtivebi

123,381 32,795 90,586 - - 90,586

valdebulebebi

Tanxebi sakredito dawesebulebebSi 597,677 31,871 565,806 - - 565,806 sul finansuri valdebulebebi 25,774 924 24,850 - - 24,850

sul CaTvlas,


msgavs SeTanxmebebs

daqvemdebarebuli

valdebulebebi

623,451 32,795 590,656 - - 590,656

Tibisi bankis jgufi


98

39. finansuri aqtivebisa da finansuri aqtivebis CaTvla (gagrZeleba|)


sul Tanxebi



(a)

sul Tanxebi

CaTvlili finansuri

mdgomareobis

angariSSi

(b)

wminda Tanxa



(c) = (a) - (b)



finansuri mdgomareobis

angariSSi

wminda riskis

moculoba

(c) - (d) - (e)

aTasi lari

finansuri instrumen

tebi (d)

miRebuli fuladi

uzrunvelyofa (e)

aqtivebi

- Tanxebis ganTavseba sxva bankebSi sam Tveze naklebi Tavdapirveli dafarvis vadiT

sxva finansuri aqtivebi 78,320 54,671 23,649 - - 23,649 - debitoruli davalianebebi sakredito baraTze momsaxurebebi da fulis gadaricxvebi 4,436 1,087 3,349 - - 3,349

sul CaTvlas,


msgavs SeTanxmebebs

daqvemdebarebuli aqtivebi 82,756 55,758 26,998 - - 26,998

valdebulebebi Tanxebi sakredito dawesebulebebSi 681,794 54,671 627,123 - - 627,123 sul finansuri valdebulebebi 20,549 1,087 19,462 - - 19,462

sul CaTvlas,


msgavs SeTanxmebebs

daqvemdebarebuli

valdebulebebi 702,343 55,758 646,585 - - 646,585

39. finansuri aqtivebisa da finansuri aqtivebis CaTvla (gagrZeleba)


Tibisi bankis jgufi


99

sul Tanxebi



(a)

sul Tanxebi

CaTvlili finansuri

mdgomareobis

angariSSi

(b)

wminda Tanxa



(c) = (a) - (b)



finansuri mdgomareobis

angariSSi

wminda riskis

moculoba

(c) - (d) - (e)

aTasi lari

finansuri instrumen

tebi (d)

miRebuli fuladi

uzrunvelyofa (e)

aqtivebi

sxva finansuri aqtivebi - debitoruli davalianebebi sakredito baraTze momsaxurebebi da fulis gadaricxvebi 1,718 693 1,025 - - 1,025

sul CaTvlas,


msgavs SeTanxmebebs

daqvemdebarebuli aqtivebi 1,718 693 1,025 - - 1,025

valdebulebebi sxva finansuri valdebulebebi 11,998 693 11,305 - - 11,305

sul CaTvlas,


msgavs SeTanxmebebs

daqvemdebarebuli

valdebulebebi 11,998 693 11,305 - - 11,305

finansuri mdgomareobis angariSis CaTvlis moculoba, romelic warmodgenilia (b) svetSi aris (i) svetSi (a) warmodgenil CaTvlamde mTlian Tanxaze naklebi da (ii) dakavSirebuli intrumentis Tanxaze naklebi, romelic savaraudod eqvemdebareba CaTvlas. aseve, (d) da (e) svetebis Tanxebi Semoifargleba (g) svetSi warmodgebili TanxebiT TviToeuli individualuri instrumentisTvis saimisod rom Semcirdes saboloo sufTa riski. sxva bankebSi ganTvasebuli depozitebi da sxva bankebidan miRebuli depozitebi rogorc mTliani dafaruli savaluto svopebis SeTanxmebis nawili urTierTCaiTvala am finansur angariSebSi da finansuri instrumenti warmodgenilia rogorc aqtivi an valdebuleba samarTliani RirebulebiT. es informacia ar gamoiyeneba klientebis sesxebisa da avansebisa da dakavSirebuli klientis depozitebis mimarT, Tu isini ar aris urTierTCaricxuli finansuri mdgomareobis angariSSi.

Tibisi bankis jgufi


100

40. warmoebuli finansuri instrumentebi

saqmianobis normaluri reJimis pirobebSi, jgufi Sedis sxvadasxva warmoebuli finansur instrumentebSi, raTa marTos savaluto, salikvidacio da saprocento ganakveTebis riskebi da savaWro miznebi.

aTas larSi 2013 2012 2011

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebis samarTliani Rirebuleba 1,221 446 165 saprocento ganakveTis svopebis samarTliani Rirebuleba (4,405) (7,139) (5,152) sul (3,184) (6,693) (4,987)

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebi. savaluto warmoebuli finansuri instrumentebi, romlebSi Sesulia jgufi, zogadad iyideba bazris profesionaluri mowinaaRmdege mxareebian Suamavlebis gareSe bazarze standartuli sakonraqto pirobebiT. warmoebulebs aqvT potenciurad xelsayreli (aqtivebi) an araxelsayreli (valdebulebebi) pirobebi sabazro saprocento ganakveTebSi, savaluto ganakveTebSi an sxva cvladebis vadebSi meryeobis Sedegad. warmoebuli finansuri aqtivebisa da valdebulebebis mTliani samarTliani Rirebuleba SeiZleba periodulad mniSvnelovnad meryeobdes.

qvemoT cxrilSi mocemulia savaluto forvardebis kontraqtebis da mTliani dafaruli savaluto svopebis (romelSic jgufia Sesuli) Sesabamisad savaluto debitoruli davalianebebi an kreditoruli davalianebebis sabazro Rirebulebebi sabalanso angariSis warmodgenisas. am cxrilSi asaxulia mTliani mdgomareoba nebismieri kontragentis mdgomareobebis CaTvliT (da gadaxdebi) da moicavs Sesabamisi sabalanso angariSis warmodgenis Semdeg kontraqtebs angariSsworebis TariRebiT.

2013 2012 2011

aTas larSi

kontraqtebi

dadebiTi samarTl

iani Rirebul

ebiT

kontraqtebi

uaryofiTi

samarTliani

Rirebul

ebiT e

kontraqtebi

dadebiTi samarTl

iani Rirebul

ebiT

kontraqtebi

uaryofiTi

samarTliani

Rirebul

ebiT e

kontraqtebi

dadebiTi samarTl

iani Rirebul

ebiT

kontraqtebi

uaryofiTi

samarTliani

Rirebul

ebiT e

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

- aSSd angariSsworebisas gadasaxdeli (-) - (91,590) - (36,428) - (53,968)

- aSSd angariSsworebisas misaRebi (+) 31,398 - 26,507 - - -

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

- lari angariSsworebisas misaRebi (+) - (31,569) 41,676 - 8,407 -

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

- evro angariSsworebisas misaRebi (+) 76,450 - 3,274 - 13,617 -

- angariSsworebisas sxva gadasaxdeli (-) - (637) - - - -

- angariSsworebisas sxva 17,169 - - - 32,109 -

Tibisi bankis jgufi


101

misaRebi (+)

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebis samarTliani Rirebuleba

125,017

(123,796) 71,457 (71,011) 54,133 (53,968)

savaluto forvardebisa da mTliani dafaruli savaluto svop operaciebis sufTa samarTliani Rirebuleba

1,221 - 446 - 165 -

saprocento ganakveTis svopebi. 2010 wlis martSi Tibisi banki Sevida saprocento ganakveTis svop xelSekrulebaSi, raTa moexdina mis subordinirebul davalianebaze cvalebadi saprocento ganakveTis hejirebas. heji faravs saprocento svopSi sakredito valdebulebis 44,000 aSS dolaris pirobiTi ZiriTadi Tanxis meryevi ganakveTis procentis gadaxdebs. svopis vada iwureba 2018 wlis noemberSi. saangariSo TariRisTvis saprocento ganakveTis svopis samarTliani Rirebuleba Sefasda rogorc minus 4,405 aTasi aSSd (2013 wels : minus 7,139; 2012 wels: minus 5,152 aTasi aSSd;).

dakavSirebuli mxaris naSTebze informacia warmodgenilia SeniSvnaSi 43.

TBC Bank Group Notes to the Consolidated Financial Statements – 31 December 2013


4

41. samarTliani Rirebulebis Sesaxeb informacia

(a) samarTliani Rirebulebis ganmeorebiTi Sefasebebi

samarTliani RirebulebiT ganmeorebiTi Sefasebebi aris isini, romlebsac moiTxovs an uSvebs saburaltro aRricxvis standartebi finansuri mdgomareobis angariSSi TviToeuli saangariSo periodis bolos. samarTliani Rirebulebis ierarqiaSi done, romliTac xdeba samarTliani Rirebulebis xelaxali Sefasebebi, dajgufebulia Semdegnairad:

31 dekemberi 2013 31 dekemberi 2012 31 dekemberi 2011

aTas larSi GEL done 1 done 2 done 3 sul done 1 done 2 done 3 sul done 1 done 2 done 3 sul

aqtivebis samarTliani

RirebulebiT

finansuri aqtivebi gasayidad arsebuli sainvesticio fasiani qaRldebi

- seb-is depozitebis sertifikatebi - 321,140 - 321,140 - 187,551 - 187,551 - 168,537 - 168,537

- finansTa saministros saxazino Tamasuqebi - - - - - 19,210 - 19,210 - 61,014 - 61,014

- saxelmwifo fasiani qaRaldebi - 173,974 - 173,974 - 196,004 - 196,004 - 32,942 - 32,942

- korporatiuli aqciebi (Visa Inc) 4,858 - - 4,858 3,156 - - 3,156 2,131 - - 2,131

savaluto forvardebi d srulad dafaruli savaluto svopebi, Setanili sxva finansur aqtivebSi da sxva bankebSi. - 1,221 - 1,221 - 446 - 446 - 165 - 165

NOarafinansuri aqtivebi - Senobebis da ijariT aRebuli sakuTrebis gaumjobeseba - 119,005 - 119,005 - 118,020 - 118,020 - 106,549 - 106,549 sul aqtivebis samarTliani Rirebulebis ganmeorebiT

Sefaseba 4,858 615,340 - 620,198 3,156 521,231 - 524,387 2,131 369,207 - 371,338 samarTliani RirebulebiT Sefasebuli valdebulebebi finansuri valdebulebebi - svopi saprocento ganakveTze, maT Soris sxva finansur valdebulebebSi - 4,405 - 4,405 - 7,139 - 7,139 - 5,152 - 5,152 sul vadebulebebis samarTliani Rirebulebis ganmeorebiT Sefaseba - 4,405 - 4,405 - 7,139 - 7,139 - 5,152 - 5,152

ar yofila gadatana 1 da 2 doneebs Soris 2013 wels (2012: ar aris, 2011 wels: ar aris)

Tibisi bankis jgufi


103

41. samarTliani Rirebulebis Sesaxeb informacia (gagrZeleba)

Sefasebis meTodebis aRwera da me-2 donis Sefasebebis samarTlini RirebulebiT SefasebebSi gamoyenebuli monacemebis aRwera:

samarTliani Rirebuleba 31

dekembers

aTas larSi GEL 2013 2012 2011 Sefasebis meTodi gamoyenebuli monacemebi

aqtivebis samarTliani RirebulebiT

finansuri aqtivebi

seb-Si depozitebis sertifikatebi, finansTa saministros saxazino Tamasuqebi, saxelmwifo fasiani qaRldebi 495,114 402,765 262,493

diskontirebuli fuladi nakadebi (“DCF”)

saxelmwifo fasiani qaRaldebidan Semosavli

mrudi

savaluto forvardebi d srulad dafaruli savaluto svopebi, Setanili sxva finansur aqtivebSi da sxva bankebSi. 1,221 446 165

forvarduli fasebis gansazRvra sufTa

Rirebulebis gaTvlebis gamoyenebiT

oficialuri gacvliTi kursi, riskis gareSe

ganakveTi NOarafinansuri aqtivebi

- Senobebis da ijariT aRebuli sakuTrebis gaumjobeseba 119,005 118,020 106,549

Sesadarisi sabazro aqtivebi

Sesadarisi fasebi naklebad aqtiuri bazrebidan

sul aqtivebis samarTliani Rirebulebis

ganmeorebiT Sefaseba 615,340 521,231 369,207 samarTliani RirebulebiT Sefasebuli valdebulebebi

finansuri valdebulebebi sxva finansuri valdebulebebi

- svopi saprocento ganakveTze 4,405 7,139 5,152

svop modeli sufTa Rirebulebis gaTvlebis

gamoyenebiT

dakvirvebas daqvemdebarebuli Semosavlis mrudi

sul vadebulebebis samarTliani Rirebulebis

ganmeorebiT Sefaseba me-2 doneze 4,405 7,139 5,152

2013 wlis 31 dekembrisTvis dasrulebul wels ganmeorebiT samarTliani RirebulebiT ganmeorebiTi Sefasebis me-2 donisTvis Sefasebis meTodSi ar yofila cvlilebebi. (2012: ar aris, 2011 wels: ar aris)

Tibisi bankis jgufi


104

41. samarTliani Rirebulebis Sesaxeb informacia (gagrZeleba) (b) aqtivebi da valdebulebebi, romlebic ar aris Sefasebuli samarTliani RirebulebiT, magram romlisTvisac samarTlini Rirebuleba gamJRavnebulia. samarTliani Rirebulebebi gaanalizebuli doneebis mixedviT samarTliani Rirebulebis ierarqiaSi da aqtivebis sabalanso Rirebuleba, romlebic ar aris Sefasebuli samarTliani RirebulebiT warmodgenilia qvemoT: :

31 dekemberi 2013 31 dekemberi 2012 31 dekemberi 2011

aTas larSi

done 1 done 2 done 3 sabalanso

Rirebuleba


Rirebuleba


Rirebuleb

finansuri aqtivebi fuli da fulis ekvivalentebi 390,465 - - 390,465 398,587 - - 398,587 374,153 - - 374,153 saxsrebi sxva bankebSi 1,708 1,708 29,542 - - 29,542 40,942 - - 40,942 savaldebulo sakaso naSTebi seb-Si - 295,332 - 295,332 - 316,061 - 316,061 - 250,067 - 250,067 klientebze gacemuli kreditebi da avansebi: -korporatiuli sesxebi - - 1,172,503 1,049,668 - - 1,046,831 1,029,112 - - 919,868 889,743 -samomxmareblo sesxebi - - 607,940 571,730 - - 455,020 451,548 - - 368,090 383,232 -ipoTekuri sesxebi - - 519,180 491,136 - - 375,406 372,230 - - 356,354 362,347 - mcire da mikro sesxebi - - 397,229 388,131 - - 293,294 289,397 - - 217,611 230,557 - mikro - - 193,784 196,395 - - 134,010 141,570 - - 80,114 84,410 - sxvebi - - 103,896 104,652 - - 85,449 86,343 - - 58,386 58,456 dafarvamde flobili sainvesticio fasiani qaRaldebi - - - - - - - - - 29,677 - 28,956

ფინანსურ ლიზინგში investiciebi - 35,613 - 35,613 - 26,377 - 26,377 - 21,979 - 21,979 sxva finansuri aqtivebi - 45,049 - 45,049 - 25,301 - 25,301 - 11,339 - 11,339 arafinansuri aqtivebi sainvesticio sakuTreba, TviTRirebulebiT 86,480 - 83,383 - 34,928 - 34,305 - 37,966 - 27,082

sul aqtivebi 392,173 462,474 2,994,532 3,653,262 428,129 402,667 2,390,010 3,200,373 415,095 351,028 2,000,423 2,763,263

finansuri valdebulebebi sxva bankebis saxsrebi - 565,806 - 565,806 - 627,123 - 627,123 - 628,150 - 628,150 klientis angariSebi - 1,690,812 1,206,300 2,886,883 - 1,094,556 1,392,388 2,486,944 - 964,633 1,034,623 1,999,256 gamoSvebuli savalo fasiani qaRaldebi - 4,474 - 4,474 - - - - - - - sxva finansuri valdebulebebi - 24,850 - 24,850 - 19,462 - 19,462 - 11,305 - 11,305 subordinirebuli vali - 168,274 - 168,274 - 115,080 - 115,080 - 142,480 - 142,480 sul valdebulebebi - 2,454,216 1,206,300 3,650,287 - 1,856,221 1,392,388 3,248,609 - 1,746,568 1,034,623 2,781,191

TBC Bank Group Notes to the Consolidated Financial Statements – 31 December 2013


4

41. samarTliani Rirebulebis Sesaxeb informacia (gagrZeleba)

samarTliani Rirebulebebi, romlebic miTiTebulia samarTliani Rirebulebis ierarqiis me-2 da me-3 doneze, Sefasda diskontirebuli fuladi saxsrebis Sefasebis meTodis gamoyenebiT. arakotirebuli fiqsirebuli saprocento ganakveTis instrumentebi Sefasda Sefasebuli momavali fuladi saxsrebis safuZvelze, romelic miiReba fasdaklebiT moqmedi saprocento ganakveTiT axali instrumentebisTvis msgavsi sakredito riskiT da dafarvis darCenili vadiT. sainvesticio sakuTrebis samarTliani Rirebuleba Sefasda bazris Sedarebis meTodebis gamoyenebiT (ixileT SeniSvna 3). sakredito institutebisTvis gadasaxdeli Tanxebi diskontirebulia jgufis damatebiT sesxis saprocento ganakveTiT. moTxovnis safuZvelze gadasaxdeli valdebulebebi diskontirebulia pirveli dRidan, rodesac SesaZloa moTxovnil iqnas aRniSnuli Tanxis gadaxda jgufis mier. Sefasebis meTodSi ar yofila aranairi cvlileba aqtivebis da valdebulebebis me-2 da me-3 donis SefasebebisTvis aqtivebisa da valdebulebebis, romlebic ar aris Sefasebuli

samarTliani RirebulebiT 2013 wlis 31 dekembriT dasrulebuli wlisaTvis (2012: ar aris monacemebi; 2011: ar aris monacemebi).

42. finansuri instrumentebis warmodgena sazomi kategoriebiT

Sefasebis mizniT, bass 39, finansuri instrumentebi: Sefasebis aRiareba, axdens finansuri aqtivebis klasifikacias Semdeg kategoriebad: (a) kreditebi da debitoruli davalianebebi; (b) gasayidad arsebuli finansuri aqtivebi; (g) dafarvamde arsebuli finansuri aqtivebi da (d) finansuri aqtivebi samarTliani RirebulebiT mogeba-zaralSi (“FVTPL”). finansuri aqtivebis samarTliani RirebulebiT mogeba-zaralSi iyofa kidev or qvekategoriad: (i) aqtivebi mikuTvnebuli amgvar kategorias Tavdapirveli aRiarebiT, da (ii) isini, romlebic klasificirebulia rogorc gasayidad arsebuli. qvemoT cxrili gviCvenebs 2013 wlis 31 dekemberisTvis finansuri aqtivebis klasebis Sedarebas am Sefasebis kategoriebTan:

aTas larSi

kreditebi da

debitoruli

davalianeba

gasayidad arsebuli aqtivebi

finansuri lizingis

debitoruli davalianebeb

i

gansazrvruli aqtivebi

FVTPL

dafarvamde

flobili sul

aqtivebi fuli da fulis ekvivalentebi - - - - - 390,465 saxsrebi sxva bankebSi 1,708 - - - - 1,708 savaldebulo sakaso naSTi seb-Si 295,332 - - - - 295,332 klientebze gacemuli kreditebi da avansebi 2,801,712 - - - - 2,801,712 gasayidad arsebuli sainvesticio fasiani qaRaldebi - 500,651 - - - 500,651 investiciebi ფინანსურ ლიზინგში - - 35,613 - - 35,613 sxva finansuri aqtivebi - sxva moklevadiani finansuri investiciebi 43,828 - - 1,221 - 45,049

sul finansuri aqtivebi 3,142,580 500,651 35,613 1,221 - 4,070,530 ara-finansuri aqtivebi - - - - - 380,545 sul aqtivebi - - - - - 4,451,075

Tibisi bankis jgufi


106

aTas larSi

kreditebi da

debitoruli

davalianeba


finansuri lizingis

debitoruli davalianebeb

i

gansazrvruli aqtivebi

FVTPL

dafarvamde

flobili sul

42 finansuri instrumentebis warmodgena Sefasebis kategoriebis mixedviT (gagrZeleba)

qvemoT cxrili gviCvenebs 2012 wlis 31 dekemberisTvis finansuri aqtivebis klasebis Sedarebas am Sefasebis kategoriebTan: :

aTas larSi

kkreditebi da debitoruli davalianeba


finansuri lizingis

debitoruli davalianebebi

gansazRvruli

aqtivebiT

FVTPL

dafarvamde

flobili

sul

aqtivebi fuli da fulis ekvivalentebi - - - - - 398,587 saxsrebi sxva bankebSi 29,407 - - 135 - 29,542 savaldebulo sakaso naSTi seb-Si 316,061 - - - - 316,061 klientebze gacemuli kreditebi da avansebi 2,370,200 - - - - 2,370,200 gasayidad arsebuli sainvesticio fasiani qaRaldebi - 407,733 - - - 407,733

investiciebi ფინანსურ

ლიზინგში - - 26,377 - - 26,377 sxva finansuri aqtivebi - sxva moklevadiani finansuri investiciebi 24,855 - - 446 - 25,301

sul finansuri aqtivebi 2,740,523 407,733 26,377 581 - 3,573,801

ara-finansuri aqtivebi - - - - - 325,893

sul aqtivebi - - - - - 3,899,694

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

aTas larSi



finansuri

lizingis debitoruli davalianebe

bi

gansazRvruli

aqtivebiT

FVTPL

dafarvamde

flobili

sul

aqtivebi fuli da fulis ekvivalentebi - - - - - 374,153 saxsrebi sxva bankebSi 40,942 - - - - 40,942 savaldebulo sakaso naSTi seb-Si 250,067 - - - - 250,067 klientebze gacemuli kreditebi da avansebi 2,008,745 - - - - 2,008,745 dafarvamde arsebuli sainvesticio fasiani - - - - 28,956 28,956

Tibisi bankis jgufi


107

aTas larSi



finansuri

lizingis debitoruli davalianebe

bi

gansazRvruli

aqtivebiT

FVTPL

dafarvamde

flobili

sul

qaRaldebi

gasayidad arsebuli sainvesticio fasiani qaRaldebi - 266,436 - - - 266,436

investiciebi ფინანსურ

ლიზინგში - - 21,979 - - 21,979 sxva finansuri aqtivebi - sxva moklevadiani finansuri investiciebi 11,174 - - 165 - 11,339

sul finansuri aqtivebi 2,310,928 266,436 21,979 165 28,956 3,002,617

ara-finansuri aqtivebi - - - - 297,404

sul aqtivebi - - - - 3,300,021

2013, 2012 da 2011 wlebis 31 dekembrisTvis jgufis yvela finansuri valdebuleba garda warmoebulebisa aRricxuli amortizebuli RirebulebiT. warmoebulebi miekuTvneba mogeba zaralSi samarTliani RirebulebiT Sefasebis kategorias.

Tibisi bankis jgufi


108

43. dakavSirebuli mxaris operaciebi

mxareebi iTvlebian dakavSirebulad, Tu mxareebi imyofebian saerTo kontrolis qveS an erT mxares SeuZlia gaakontrolos meore mxare an SeuZlia mniSvnelovani gavlena moaxdinos meore mxareze finansuri an saoperacio gadawyvetilebebis miRebis dros. TviToeuli SesaZlo dakavSirebuli mxaris urTierTobis ganxilvisas, yuradReba eqceva urTierTobis formas, ar mxolod iuridiuli forma. mxareebi romlebic floben 8%-ze mets bankSi miiCnevian mniSvnelovan aqcionerebad. mTavar xelmZRvanel personalSi Sedis direqtorTa sabWos wevrebi da ojaxis axlo wevrebi. sxva dakavSirebul mxareebSi Sedis organizaciebi, romlebSic aqcionerebi mniSvnelovan gavlenas axdenen. 2013 wlis 31 dekembers, davalianebis saldo sxva mxareebTan dakavSirebiT Semdegia:

aTas larSi SeniSv

na mniSvnelovani

aqcionerebi mTavari xelmZRvaneli

personali

klientebze gacemuli kreditebisa da avansebis mTliani moculoba (sakontraqto saprocento ganakveTi: 13-26%) 9,928 1,312 klientebze gacemuli kreditebisa da avansebis gaufasurebis rezervebi 152 15 warmoebuli finansuri valdebuleba 0 4,405 - Tanxebi sakredito dawesebulebebSi (sakontarqto saprocento ganakveTi: 0 - 13 %) 67,894 - klientis angariSebi (sakontraqto saprocento ganakveTi: 0 - 13%) 5,421 4,598 subordinirebuli vali (sakontraqto saprocento

ganakveTi: 5-11.%) 95,458 -

Semosavlisa da danaxarjis punqtebi dakavSirebuli mxareebisTvis garda mTavari xelmZRvanelobis kompensaciisa 2013 wlisTvis iyo Semdegi:

aTas larSi

SeniSvna

mniSvnelovani aqcionerebi

mTavari xelmZRvaneli

personali

saprocento Semosavali 1,527 159 saprocento xarji 14,596 352 mogebebs gamoklebuli ucxour valutaSi vaWrobis Sedegad danakargebi

67 9 ucxouri valutis gacvlidan mogebas gamoklebuli zarali / (zrals gamoklebuli mogeba)

(227) 50 sakomisio Semosavali 10 7 sakomisio xarji 993 - administraciuli da sxva saoperacio xarjebi

(personalis xarjebis gamoklebiT)

67 205 wminda mogeba/(zarali) warmoebul finansur instrumentebze

0

613 -

2013 wlis ganmavlobaSi dakavSirebuli mxareebisTvis gacemuli da maT mier dabrunebuli kreditebis saerTo Tanxa iyo:

aTas larSi



personali

wlis ganmavlobaSi dakavSirebul mxareebze gacemuli Tanxebi 4,246 1,751 wlis ganmavlobaSi dakavSirebuli mxareebis mier dabrunebuli Tanxebi (8,756) (2,218)

Tibisi bankis jgufi


109

43. dakavSirebuli mxaris operaciebi (gagrZeleba)

2012 wlis 31 dekembers, davalianebis saldo sxva mxareebTan dakavSirebiT Semdegia :

aTas larSi

SeniSvna



personali

sxva dakavSire

buli mxareebi

klientebze gacemuli kreditebisa da avansebis mTliani moculoba (sakontraqto saprocento ganakveTi: 13-26%) 13,137 1,571 15,358 klientebze gacemuli kreditebisa da avansebis gaufasurebis rezervebi 250 19 318 warmoebuli finansuri valdebuleba 0 7,139 - - Tanxebi sakredito dawesebulebebSi (sakontarqto saprocento ganakveTi: 0 - 13 %) 161,767 - - klientis angariSebi (sakontraqto saprocento ganakveTi: 0 - 13%) 3,839 4,530 22,192 subordinirebuli vali (sakontraqto saprocento

ganakveTi: 5-11.%) 61,122 - -


aTas larSi

SeniSvna



personali

sxva dakavSire

buli mxareebi

saprocento Semosavali 1,757 261 1,644 saprocento xarji 16,805 386 565 sesxis gaufasurebis rezervi - - 26 mogebebs gamoklebuli ucxour valutaSi vaWrobis Sedegad danakargebi

8 4 392 ucxouri valutis gacvlidan mogebas gamoklebuli zarali / (zrals gamoklebuli mogeba)

(106) 2 926 sakomisio Semosavali 11 5 376 administraciuli da sxva saoperacio xarjebi

(personalis xarjebis gamoklebiT)

17 133 - wminda mogeba/(zarali) warmoebul finansur instrumentebze

0

(3,804) - -

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

:

aTas larSi



personali

sxva dakavSire

buli mxareebi

wlis bolos jgufis mier gacemuli garantiebi - - 5,401

Tibisi bankis jgufi


110



aTas larSi



personali

sxva dakavSire

buli mxareebi

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

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

aTas larSi

SeniSvna



personali

sxva dakavSire

buli mxareebi

klientebze gacemuli kreditebisa da avansebis mTliani moculoba (sakontraqto saprocento ganakveTi: 13-26%) 14,711 2,283 6,933 klientebze gacemuli kreditebisa da avansebis gaufasurebis rezervebi (213) (35) (262) warmoebuli finansuri valdebuleba 0 5,152 - - Tanxebi sakredito dawesebulebebSi (sakontarqto saprocento ganakveTi: 0 - 13 %) 106,941 - - klientis angariSebi (sakontraqto saprocento ganakveTi: 0 - 13%) 3,899 3,491 13,204 subordinirebuli vali (sakontraqto saprocento

ganakveTi: 5-11%) 62,325 - -


aTas larSi

SeniSvna



personali

sxva dakavSire

buli mxareebi

saprocento Semosavali 3,328 259 276 saprocento xarji 19,856 342 428 ucxouri valutis gacvlidan mogebas gamoklebuli zarali

13 5 611 sakomisio Semosavali 8 10 126 administraciuli da sxva saoperacio xarjebi (personalis xelfasebze gadaxdili xarjis gareSe)

55 317 -

wminda zarali warmoebul finansur instrumentebze 0 (4,987) - -

2011 wlis 31 dekembers dakavSirebuli mxareebis sxva uflebebi da valdebulebebi iyo Semdegi:

aTas larSi



personali

sxva dakavSire

buli mxareebi

wlis bolos jgufis mier gacemuli garantiebi - - 7,049

Tibisi bankis jgufi


111



aTas larSi



personali

sxva dakavSire

buli mxareebi

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

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

2013 2012 2011 aTas larSi danaxarji dagrivili

valdebuleba

danaxarji dagrivili valdebu

leba

danaxarji dagrivili valdebu

leba

xelfasebi da bonusebi 8,783 3,798 7,256 3,983 7,903 3,162 xelfasebi da fuliT gadaxdili bonusebi 1,692 1,692 676 432 1,942 1,725 wiliT gadaxdili aqciaze dafuZnebuli kompensacia 1,671 - 2,700 - 7,823 -

sul 12,146 5,490 10,632 4,415 17,668 4,887

Tibisi bankis jgufi finansuri angariSgebis saerTaSoriso ... · kapitalSi zrda 116 4,026 (4,142) -...

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