Sps mikrosafinanso organizacia kontinental siTi krediticccredit.ge/downloads/MFO_Continental_City_Credit_FS_GEO_20130508... · Sps mikrosafinanso organizacia kontinental siTi krediti

Sps mikrosafinanso organizacia

kontinental siTi krediti

2012 wlis 31 dekembris mdgomareobiT

momzadebuli finansuri angariSgeba

da

damoukidebeli auditorebis daskvna

Sps mikrosafinanso organizacia kontinental siTi krediti



Sinaarsi

gverdi

menejmentis pasuxismgeblobis gansazRvra 2


finansuri mdgomareobis angariSgeba 3

mogebisa da zaralis angariSgeba 4

fuladi saxsrebis moZraobis angariSgeba 5

kapitalSi cvlilebebis angariSgeba 6

finansuri angariSgebis ganmartebiTi SeniSvnebi 7

zogadi informacia

wardgenis safuZvlebi

saangariSgebo valuta

ZiriTadi saaRricxvo politika

fuladi saxsrebi da maTi ekvivalentebi

gacemuli sesxebi

ZiriTadi saSualebebi

aramaterialuri aqtivebi

gadavadebuli gadasaxadebi

sxva aqtivebi

miRebuli sesxebi

sxva valdebulebebi

administraciuli da sxva saoperacio xarjebi

savaluto riski

saprocento ganakveTis riski

likvidurobis riski

kapitalis adekvaturoba

balansis TariRis Semdgomi movlenebi

sawarmos uwyvetobis ganxilva

dakavSirebuli mxareebi

mniSvnelovani ganusazRvrelobebi da pirobiTi valdebulebebi

finansuri angariSgebis bolo gverdi aris: 16

gverdi 1




fass-is Sesabamisad momzadebuli

menejmentis pasuxismgeblobis gansazRvra

TandarTul finansur angariSgebaze pasuxismgebelia Sps `mikrosafinanso organizacia kontinental

siTi krediti~-s xelmZRvaneloba.

es pasuxismgebloba moicavs:

finansuri angariSgebis momzadebas finansuri angariSgebis saerTaSoriso standartebis Sesabamisad;

finansuri aRricxvis Sesaferisi politikebis SerCevas da maT gamoyenebas;

dasabuTebuli da windaxeduli saaRricxvo Sefasebebis gakeTebas;

finansuri angariSgebis momzadebas sawarmos uwyveti funqcionirebis daSvebis safuZvelze, Tuki

realuri mdgomareoba Seusabamos ar xdis am daSvebas;

menejmenti agreTve pasuxismgebelia:

Seqmnas, danergos da SeinarCunos Sida kontrolis efeqturi sistema;

awarmoos adgilobrivi kanonmdeblobis Sesabamisi saaRricxvo Canawerebi;

miiRos misTvis gonivrulobis farglebSi xelmisawvdomi yvela zoma, rom daicvas kompaniis aqtivebi;

Tavidan aicilos da aRmofxvras TaRliToba da sxva Seusabamobebi da darRvevebi.

2012 wlis 31 dekembers dasrulebuli wlis finansuri angariSgeba damtkicebulia kompaniis

xelmZRvanelobis mier da xelmowerilia:

giorgi goguaZe

aRmasrulebeli direqtori


laSa xoferia

finansuri direqtori


TariRi: 08 maisi, 2013

gverdi 2

PKF Georgia LtdAudit, Tax & Business Advisory Services


Sps `mikrosafinanso organizacia kontinental siTi krediti~-s mflobelebs

finansuri angariSgebis identificireba

1.

menejmentis pasuxismgebloba finansur angariSgebaze

2.

auditoris pasuxismgebloba

3.

4.

5.

Tel +995 32 2 24 30 30 | 24 30 31 Fax +995 32 2 93 57 94 E-Mail:[email protected] www.pkfgeorgia.com

PKF Georgia 85, Paliashvili str., 0162, Tbilisi, Georgia

PKF Georgia is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or

inactions on the part of any other individual member firm or firms.

Cven CavatareT Sps „mikrosafinanso organizacia kontinental siTi krediti“-s (kompania) finansuriangariSgebis auditi, romelic moicavs finansuri mdgomareobis angariSgebas 2012 wlis 31 dekembrismdgomareobiT, agreTve mogebisa da zaralis angariSgebas, kapitalSi cvlilebebis da fuladisaxsrebis moZraobis angariSgebebs aRniSnuli TariRiT dasrulebuli wlisTvis, agreTve mniSvnelovansaaRricxvo politikebsa da axsna-ganmartebebiT SeniSvnebs.

warmodgenili finansuri angariSgebis saerTaSoriso standartebis (fass) Sesabamisad momzadebasa dautyuarad da samarTlianad wardgenaze pasuxismgebelia kompaniis menejmenti. es pasuxismgeblobamoicavs: Sida kontrolis iseT sistemaSi SemuSavebas, danergvas da SenarCunebas, romelic ar SeicavsSecdomebiT Tu TaRliTobiT gamowveul arsebiT uzustobebs; Sesabamisad, saaRricxvo politikebisSerCevas, maT mizanmimarTulad gamoyenebas da situaciisTvis Sesabamisi saaRricxvo Sefasebis gakeTebas.

Cveni pasuximgeblobaa Cvens mier Catarebuli auditis safuZvelze gamovTqvaT mosazreba warmodgenilifinansuri angariSgebis Sesaxeb. auditi CavatareT auditis saerTaSoriso standartebis Sesabamisad.aRniSnuli standartebi Cvengan moiTxovs eTikur moTxovnebTan Sesabamisobas da auditis imgvaraddagegmvas, rom miviRoT dasabuTebuli garantia imisa, Seicavs Tu ara warmodgenili finansuriangariSgeba arsebiT uzustobebs.

auditi moicavs procedurebs, auditoruli mtkicebulebebis mosapoveblad finansur angariSgebaSiasaxul Tanxebsa da axsna-ganmartebiT SeniSvnebze. konkretuli procedurebi damokidebulia auditisgansjaze, rac moicavs finansur angariSgebaSi TaRliTobiTa Tu SecdomebiT gamowveuli arsebiTiuzustobebis arsebobis riskis Sefasebas. riskis aseTi Sefasebisas, auditori ganixilavs im Sidakontrolis meqanizmebs, romelic mniSvnelovani da Sesaferisia kompaniis mier finansuri angariSgebismomzadebisa da wardgenisTvis, raTa dagegmos arsebuli problemebisTvis Sesaferisi auditoruliprocedurebi, magram ara im mizniT, rom gamoxatos sakuTari mosazreba kompaniis Sida kontrolisefeqturobis Sesaxeb. auditi agreTve moicavs gamoyenebuli saaRricxvo politikis SesaferisobisSefasebasa da menejmentis mier gakeTebuli saaRricxvo Sefasebebis dasabuTebulobis, asevemTlianobaSi finansuri angariSgebis wardgenis Sefasebas.

gvjera, rom Cvens mier mopovebuli auditoruli mtkicebulebebi sakmarisi da Sesaferisi safuZveliaCveni auditisTvis.

mosazreba

6.

Sps "fi-qei-ef jorjia"

TariRi: 2013 wlis 08 maisi

Cveni azriT, finansuri angariSgeba yvela arsebiTi sakiTxis gaTvaliswinebiT utyuarad da

samarTlianad asaxavs kompaniis finansur mdgomareobas 2012 wlis 31 dekembrisTvis, misi saqmianobisSedegebsa da fuladi saxsrebis moZraobas periodisaTvis, romelic dasrulda aRniSnuli TariRiT daSeesabameba finansuri angariSgebis saerTaSiriso standartebs.


finansuri mdgomareobis angariSgeba


Tanxebi mocemulia larSi

SeniSvna

31 dekemberi

2012

aqtivebi

fuladi saxsrebi da maTi ekvivalentebi 5 265,267

gacemuli sesxebi 6 4,204,285

misaRebi procentebi 60,388

ZiriTadi saSualebebi 7 350,041

aramaterialuri aqtivebi 8 77,643

gadavadebuli sagadasaxado aqtivi 9 33,611

sxva aqtivebi 10 24,616

sul aqtivebi 5,015,851

valdebulebebi

miRebuli sesxebi 11 331,340

gadasaxdeli procentebi 11 1,209

gadasaxdeli gadasaxadi 1,741

sxva valdebulebebi 12 74,689

sul valdebulebebi 408,979

kapitali

sawesdebo kapitali 4,800,000

akumulirebuli zarali (193,128)

sul kapitali 4,606,872

sul valdebulebebi da kapitali 5,015,851

_______________________ _______________________

giorgi goguaZe laSa xoferia

aRmasrulebeli direqtori finansuri direqtori


gverdi 3


mogebisa da zaralis angariSgeba

2012 wlis 31 dekembers dasrulebuli periodisaTvis


SeniSvna

31 dekemberi

2012

gacemuli sesxebidan miRebuli procenti, sakomisioebi da sauravebi 805,746

saprocento xarji (10,583)

wminda saprocento Semosavali 795,163

sabanko depozitebze daricxuli procenti 16,209

sakomisio xarji (5,535)

valutiT vaWrobidan miRebuli Semosavali 3,288

kursTaSoris sxvaobis Sedegi 37,399

administraciuli da sxva saoperacio xarjebi 13 (1,073,263)

mogeba (zarali) gadasaxadebamde (226,739)

mogebis gadasaxadis (xarji) / sargebeli 33,611

periodis Sedegi (193,128)

_______________________ _______________________




gverdi 4


fuladi saxsrebis moZraobis angariSgeba



pirdapiri meTodi

31 dekemberi

2012

fuladi saxsrebis nakadebi saoperacio saqmianobidan

gacemuli sesxebidan miRebuli procentebi 745,358 klientebis mier dabrunebuli sesxis Ziri 1,224,235 danarCeni operaciebidan miRebuli sakomisioebi 3,282

gacemuli sesxebi (5,377,142) gadaxdili procenti (9,360) TanamSromlebisaTvis gadaxdili anazRaureba (550,866) momwodeblebisaTvis gadaxdili Tanxebi (394,486)

wminda fuladi saxsrebi saoperacio saqmianobidan (4,358,979)

fuladi nakadebi sainvesticio saqmianobidan

sabanko angariSebidan miRebuli procentebi 16,209 ZiriTadi saSualebebis SesaZenad gadaxdili Tanxa (431,201) aramaterialuri aqtivebs SesaZenad gadaxdili Tanxa (88,766)

wminda fuladi saxsrebi sainvesticio saqmianobidan (503,758)

fuladi nakadebi safinanso saqmianobidan

kapitalis zrda 4,800,000 miRebuli sesxebi 597,308 gadaxdili sesxebi (266,016)

wminda fuladi saxsrebi safinanso saqmianobidan 5,131,292

sakurso sxvaobis efeqti fulad saxsrebze (3,288)

fuladi saxsrebisa da maTi ekvivalentebis wminda cvlileba 265,267

fuladi saxsrebi da maTi ekvivalentebi periodis dasawyisisaTvis -

fuladi saxsrebi da maTi ekvivalentebi periodis bolosaTvis 265,267

_______________________ _______________________




gverdi 5


kapitalSi cvlilebebis angariSgeba



sawesdebo kapitali

akumulirebuli zarali

sul mflobelTa kapitali

naSTi 2012 wlis 5 martis mdgomareobiT 0 0 0

sawesdebo kapitalis cvlileba 4,800,000 - 4,800,000

periodis Sedegi - (193,128) (193,128)

naSTi 2012 wlis 31 dekembris mdgomareobiT 4,800,000 (193,128) 4,606,872

_______________________ _______________________




gverdi 6




finansuri angariSgebis ganmartebiTi SeniSvnebi

1 zogadi informacia

wili %

sergi nakaiZe 50%

marli kapital jorjia 30%

daviT uzaraSvili 20%

100%

2 wardgenis safuZvlebi

3 saangariSgebo valuta

4 ZiriTadi saaRricxvo politika

4.1 fuladi saxsrebi da maTi ekvivalentebi

4.2 gacemuli sesxebi

gverdi 7

kompaniis ZiriTad saqmianobas warmoadgens mcire da saSualo zomis sesxebis gacema uZravi damoZravi qonebis uzrunvelyofiT.

winamdebare finansuri angariSgeba momzadebulia finansuri angariSgebis saerTaSoriso standartebis(fass) Sesabamisad. kompania sabuRaltro Canawerebs awarmoebs saqarTvelos sabuRaltro dasagadasaxado kanonmdeblobis Sesabamisad. finansuri angariSgeba momzadda aRniSnuli buRaltruliCanawerebidan da saWiroebisamebr Sesworda, rom SesabamisobaSi mosuliyo finansuri angariSgebissaerTaSoriso standartebTan.

fuladi saxsrebi da maTi ekvivalentebi moicavs arsebul naRd fuls, depozitebs bankebSi da

mimdinare sabanko angariSebze arsebul naSTebs. aseve investiciebs, romelTa dafarvis vada 90 dRezenaklebia. sabanko overdraftebi, aseTis arsebobis SemTxvevaSi, naCvenebia finansuri mdgomareobisangariSgebaSi sxva valdebulebebis saxiT.

winamdebare finansuri angariSgeba Sedgenilia qarTul larSi (GEL), Tu sxvagvarad ar aris aRniSnuli.

mikrosafinanso organizacia Sps kontinental siTi krediti daarsda 2012 wels da daregistrirda

2012 wlis 6 marts. misi faqtiuri da iuridiuli misamarTia: q. Tbilisi, WavWavaZis gamziri, 23-23a.

saqarTvelos kanonmdeblobis Sesabamisad, 2012 wlis 3 maiss, kompania saqarTvelos erovnuli bankis

mier daregistrirda, rogorc mikrosafinanso organizacia da mieniWa registraciis nomeri 670512.

mikrosafinanso organizaciis mflobelebi 2012 wlis 31 dekembris mdgomareobiT arian:

kompaniis mier gacemuli sesxebi Tavdapirvelad aRiardeba sabazro RirebulebiT, garigebasTandakavSirebuli yvela xarjis gaTvaliswinebiT. Tavdapirveli aRiarebis Semdeg, sesxebi aRiricxebaamortizirebuli RirebulebiT, efeqturi saprocento ganakveTis gamoyenebiT. gacemuli sesxebifinansuri mdgomareobis angariSgebaSi wardgenilia neto RirebulebiT, sesxebis gaufasurebisrezervis gamoklebiT.




finansuri angariSgebis ganmartebiTi SeniSvnebi (gagrZeleba)

4.3 ZiriTadi saSualebebi

4.4 aramaterialuri aqtivebi

4.5 mogebis gadasaxadi

gverdi 8

ijariT aRebuli qonebis keTilmowyoba amortizirdeba gaumjobesebis sasicocxlo vadasa dakontraqtis vadas Soris umciresis ganmavlobaSi.

aramaterialuri aqtivi aris fizikuri formis armqone identificirebadi arafuladi aqtivi.aramaterialuri aqtivebi finansur angariSgebaSi aRiardeba aqtivad mxolod im SemTxvevaSi, Tumosalodnelia, rom a) momavalSi am aqtivis meSveobiT kompania miiRebs ekonomikur sargebels da b)am aqtivis Rirebulebis sarwmuno (realuri) Sefaseba SesaZlebelia. Tavdapirveli aRiarebis Semdegaramaterialuri aqtivebi aRiricxeba dagrovili amortizaciiT da nebismieri gaufasurebis zaraliT

Semcirebuli RirebulebiT. amortizacia gamoangariSebulia wrfivi meTodis gamoyenebiT, wliuri 15%-iani ganakveTiT.

saqarTvelos kanonmdeblobis Sesabamisad, mogebis gadasaxadi Seadgens 15%-s. finansur angariSgebaSimogebis gadasaxadis gamoTvla xdeba angariSgebis momzadebis momentSi arsebul informaciazedayrdnobiT, moqmedi kanonmdeblobis moTxovnebis da Sesabamisi periodis finansuri angariSgebismonacemebis gamoyenebiT. saqarTvelos kanonmdeblobis mixedviT sagadasaxado zaralebi gadavaddeba 5wlis vadiT.

gadavadebuli mogebis gadasaxadi finansur angariSgebaSi mTlianad aris aRiarebuli sabalansovaldebulebis meTodis gamoyenebiT, aqtivebis sagadasaxado dasabegr bazasa da finansur angariSgebaSinaCveneb maT sabalanso Rirebulebas Soris yvela droebiT gansxvavebebze. gadavadebul mogebisgadasaxadSi arsebuli cvlilebebi aRiricxeba `mogebis gadasaxadis (xarji) / sargebeli~-s muxlSi,mogebisa da zaralis angariSgebaSi.

kompiuteruli teqnika 4 weli

ZiriTadi saSualebebi aris materialuri aqtivebi, romlebic imyofeba sawarmos mflobelobaSi dagamoiyeneba momsaxurebis misawodeblad, ijariT gasacemad an administraciuli miznebisaTvis dagaTvaliswinebulia erT'saangariSgebo periodze meti xniT gamosayeneblad. ZiriTadi saSualebebifinansur angariSgebaSi asaxulia akumulirebuli cveTiT Semcirebuli istoriuli RirebulebiT.istoriuli Rirebuleba moicavs am aqtivebis SeZenasTan dakavSirebul pirdapir xarjebs. SeZenisSemdgomi danaxarjebi emateba aqtivis sabalanso Rirebulebas an aRiardeba calke aqtivad, mxolodim SemTxvevaSi, Tu mosalodnelia, rom momavalSi am aqtivis meSveobiT kompania miiRebs ekonomikursargebels da SesaZlebelia am aqtivis Rirebulebis sarwmuno (realuri) Sefaseba. aqtivebismimdinare remontis (SekeTebisa) da Senaxvis danaxarjebi aisaxeba mogebisa da zaralis angariSgebaSimaTi gawevis periodis mixedviT. cveTa gamoangariSebulia wrfivi meTodis gamoyenebiT, romelicgadanawilebulia sasargeblo momsaxurebis vadaze. cveTis daricxva iwyeba ZiriTadi saSualebisSeZenis momdevno Tvis pirveli ricxvidan. sasargeblo momsaxurebis vadebi mocemulia qvemoT:

jgufisasargeblo

momsaxurebis vada

satransporto saSualebebi 5 weli

aveji da mowyobilobebi 5 weli

sxva ZiriTadi saSualebebi 5 weli





4.6 miRebuli sesxebi

4.7 sxva valdebulebebi

4.8 saprocento Semosavlebisa da xarjebis aRiareba

4.9 ucxouri valutis gadafaseba

valuta kursi

aSS dolari (USD) 1.6567

evro (EUR) 2.1825

rusuli rubli (RUB) 0.0545

didi britaneTis funti (GBP) 2.6653

gverdi 9

misaRebi procentebi, gadaxdis vadis 30 dReze meti droiT vadagadacilebis SemTxvevaSi balansidanCamoiwereba garesabalanso angariSze da mogebisa da zaralis angariSgebaSi wydeba saprocentoSemosavlis aRiareba. Tu momavalSi moxdeba Camowerili saprocento Semosavlis dafarva, SesabamisiSemosavali aRiardeba mogebisa da zaralis angariSgebaSi im periodSi, rodesac moxdeba misi dafarva.

sxva valdebulebebi Tavdapirvelad aRiardeba realuri RirebulebiT. Tavdapirveli aRiarebis SemdegmaTi Sefaseba xdeba amortizirebuli RirebulebiT.

saprocento Semosavlebisa da xarjebis aRiareba xdeba daricxvis meTodiT da aisaxeba efeqturisaprocento ganakveTis meTodis gamoyenebiT. sakomisio da sxva Semosavali da xarji CveulebrivaRiardeba daricxvis meTodis gamoyenebiT, maSin roca momsaxureba miiReba an gaweul iqneba.

ucxour valutaSi gamosaxuli garigebebi aRiricxeba im gacvliTi kursis Sesabamisad, romelicarsebobs operaciis TariRisaTvis. ucxour valutaSi gamosaxuli garigebis ganxorcielebis Sedegadwarmoqmnili gacvliTi kursis sxvaobebi aisaxeba mogebisa da zaralis angariSgebaSi im dRisaTvisarsebuli gacvliTi kursis Sesabamisad.

ucxour valutaSi gamosaxuli fuladi aqtivebi da valdebulebebi gadayvanilia larSi saqarTveloserovnuli bankis mier finansuri angariSgebis Sedgenis TariRisaTvis gamocxadebuli oficialurigacvliTi kursis Sesabamisad.

2012 wlis 31 dekembrisaTvis ucxouri valutaSi arsebuli naSTebis larSi gadayvanisTvisgamoyenebuli oficialuri gacvliTi kursebi iyo:

miRebuli sesxebi Tavdapirvelad aRiardeba sesxis miRebasTan dakavSirebuli yvela pirdapiridanaxarjis gamoklebiT. Tavdapirveli aRiarebis Semdeg, sesxebi aRiricxeba amortizirebuliRirebulebiT, efeqturi saprocento ganakveTis gamoyenebiT, rac uzrunvelyofs imas, rom periodissaprocento xarjis Sefardeba sasesxo valdebulebis sabalanso RirebulebasTan iyos ucvlelisesxis srulad dafarvamde. "saprocento xarji" am konteqstSi moicavs sesxis damtkicebisa dagatanis sakomisioebs, aseve valdebulebis arsebobis periodSi warmoqmnil nebismier xarjs.





5 fuladi saxsrebi da maTi ekvivalentebi SeniSvna 31 dekemberi, 2012

naRdi fuli salaroSi 5.1 46,245

fuli bankSi 5.1 219,022

sul 265,267

5.1 fuli da fulis ekvivalentebi valutebis mixedviT 31 dekemberi, 2012

qarTuli lari (GEL) 22,079

a.S.S. dolari (USD) 237,589

evro (EUR) 3,539

didi britaneTis girvanqa sterlingi (GBP) 1,732

rusuli rubli (RUB) 328

sul 265,267

6 gacemuli sesxebi 31 dekemberi, 2012

1 welze naklebi 1,402,636

1-dan 3 wlamde 1,104,674

3-dan 5 wlamde 1,653,901

5 welze zemoT 43,074

sul 4,204,285

gverdi 10

TiTqmis yvela gacemuli sesxi uzrunvelyofilia uZravi qonebiT. gacemuli sesxebis mxolod 2%

aris uzrunvelyofili avtomobilebiT da 1% oqroTi. kompanias ar gaaCnia uzrunvelyofis gareSe

gacemuli sesxebi. saprocento ganakveTi meryeobs wliuri 25%-dan 86%-mde, rac damokidebuliagacemuli sesxis Tanxaze da uzrunvelyofis tipze. yvela sesxi gacemulia aSS dolarSi.

angariSgebaSi naCvenebi misaRebi procentebis garda, garesabalanso angariSebze aRricxulia 19,769

laris odenobis misaRebi Tanxebi, romelic warmoadgens 30 dReze meti vadagadacilebis mqonesaprocento moTxovnebs.

menejmenti darwmunebulia garesabalanso angariSebze aRricxuli Tanxis miRebaSi, Tumca ar aRiarebsfinansur angariSgebebSi, vinaidan aseT midgomas moiTxovs saqarTvelos erovnuli banki. menejmentiacnobierebs, rom aRniSnuli warmoadgens fass-dan gadaxvevas, Tumca miiCnevs, rom aseTi wardgenaufro relevanturia.





7 ZiriTadi saSualebebi

2012 weli

kompiuteruli teqnika

satransporto saSualebebi

aveji da mowyobilobebi

sxva ZiriTadi saSualebebi

ijariT aRebuli qonebis

keTilmowyoba sul

istoriuli Rirebuleba

naSTi 2012 wlis 5 martisTvis 0 0 0 0 0 0

damatebebi 43,897 27,771 48,379 50,152 215,654 385,853

naSTi 2012 wlis 31 dekembrisTvis 43,897 27,771 48,379 50,152 215,654 385,853

.

akumulirebuli cveTa


periodis cveTa (6,655) (2,814) (3,846) (4,023) (18,474) (35,812)

.

naSTi 2012 wlis 31 dekembrisTvis (6,655) (2,814) (3,846) (4,023) (18,474) (35,812)

.

wminda sabalanso Rirebuleba


naSTi 2012 wlis 31 dekembrisTvis 37,242 24,957 44,533 46,129 197,180 350,041

gverdi 11





8 aramaterialuri aqtivebi

2012 welisul

istoriuli Rirebuleba

naSTi 2012 wlis 5 martisTvis 0

damatebebi 88,766

naSTi 2012 wlis 31 dekembrisTvis 88,766

akumulirebuli amortizacia


periodis amortizacia (11,123)

naSTi 2012 wlis 31 dekembrisTvis (11,123)

wminda sabalanso Rirebuleba


naSTi 2012 wlis 31 dekembrisTvis 77,643

9 gadavadebuli gadasaxadebi 31 dekemberi, 2012

ZiriTadi saSualebebi (25,010)

aramaterialuri aqtivebi (329)

sxva aqtivebi 2,965

sxva valdebulebebi (gadasaxdeli procentebi) 181

momavali sagadasaxado mogebidan gamoqviTvadi sagadasaxado zarali 55,804

sul gadavadebuli sagadasaxado aqtivi / (valdebuleba) 33,611

gverdi 12

kompiuteruliprograma

88,766

88,766

0

0

(11,123)

(11,123)

0

77,643

qvemoT ganmartebulia balansis is muxlebi, romlebic warmoSoben gadavadebul gadasaxadebs:

ZiriTadi saSualebebi - saqarTvelos sagadasaxado kodeqsi saSualebas aZlevs kompaniebs ZiriTadisaSualebebis (ijariT aRebuli qonebis keTilmowyobis garda) Rirebuleba mTlianad aRiaros imperiodis xarjad, rodesac moxda maTi SeZena. sagadasaxado miznebisaTvis kompania iyenebs aRniSnulmeTods. aseve, sagadasaxado miznebisaTvis gamoyenebuli cveTis meTodi da ganakveTebi gansxvavdebafass-is normebisagan, rac damatebiT warmoSobs sxvaobas ZiriTadi saSualebebis sagadasaxado bazasada fass-iT balansSi naCveneb Rirebulebas Soris.

aramaterialuri aqtivebi Sedgeba "Alta Bank 2000" sabanko operaciebis aRricxvis sistemisa da

"ALTA LMS" sesxebis aRricxvis sistemisagan.





9 gadavadebuli gadasaxadebi (gagrZeleba)

10 sxva aqtivebi 31 dekemberi, 2012

momwodeblebze gadaxdili avansebi 22,363

fuladi gzavnilebis ganmaxorcielebeli kompaniebisgan misaRebi Tanxebi 2,154

maragebi 99

sul 24,616

11 miRebuli sesxebi

12 sxva valdebulebebi 31 dekemberi, 2012

valdebulebebi momwodeblebis mimarT 57,754

valdebulebebi klientebis mimarT 16,935

sul 74,689

gverdi 13

kompanias sesxi aRebuli aqvs ori fizikuri pirisgan. sesxebi aRebulia aSS dolarSi, fiqsirebuli

10% - 14% wliuri ganakveTiT da maTi dafarvis vada ar aRemateba erTi wels. sesxebi ar arisuzrunvelyofili.

aramaterialuri aqtivebi - sagadasaxado miznebisaTvis gamoyenebuli amortizaciis meTodigansxvavdeba fass-is normebisagan, rac warmoSobs sxvaobas aramaterialuri aqtivebis sagadasaxadobazasa da fass-iT balansSi naCveneb Rirebulebas Soris.

sxva valdebulebebi (gadasaxdeli procentebi) - rezidenti fizikuri pirebisaTvis, aseveararezidenti fizikuri da iuridiuli pirebisaTvis gadasaxdeli procenti sagadasaxadomiznebisaTvis gaiTvaliswineba sakaso meTodiT, xolo finansur angariSgebaSi aRiarebulia daricxvismeTodiT.

sxva aqtivebi - 30 dReze meti vadagadacilebis mqone saprocento moTxovnebi ar aris aRiarebulifinansuri mdgomareobis da mogebisa da zaralis angariSgebebSi, maSin rodesac sagadasaxadomiznebisaTvis aRiarebulia erTobliv SemosavalSi.

akumulirebuli sagadasaxado zarali - saqarTvelos sagadasaxado kanonmdeblobis Sesabamisad,dagrovili sagadasaxado zarali SesaZlebelia gamoakldes dasabegr mogebas momdevno xuTi wlisganmavlobaSi.





13 administraciuli da sxva saoperacio xarjebi 31 dekemberi, 2012

TanamSromelTa anazRaureba 550,866

reklamis xarji 100,186

ijaris xarji 144,984

sakomunikacio da komunaluri xarjebi 89,524

ofisis aRWurvilobis xarji 70,369

cveTisa da amortizaciis xarji 46,935

iuridiuli xarjebi 45,252

sakancelario xarjebi 6,284

satransporto saSualebebis Senaxvis xarji 5,407

dacvis xarji 4,547

sagadasaxado xarjebi 1,782

sxva xarjebi 7,127

sul 1,073,263

14 savaluto riski

GEL USD EUR GBP RUB sul

22,079 237,589 3,539 1,732 328 265,267

gacemuli sesxebi - 4,204,285 - - - 4,204,285

misaRebi procentebi - 60,388 - - - 60,388

sxva finansuri aqtivebi - 2,154 - - - 2,154

sul: 22,079 4,504,416 3,539 1,732 328 4,532,094

miRebuli sesxebi - 331,340 - - - 331,340

gadasaxdeli procentebi - 1,209 - - - 1,209

sagadasaxado valdebulebebi 1,741 - - - - 1,741

sxva valdebulebebi 57,754 16,935 - - - 74,689

sul: 59,495 349,484 0 0 0 408,979

savaluto pozicia (37,416) 4,154,932 3,539 1,732 328 4,123,115

gverdi 14

ucxour valutaSi denominirebuli aqtivebi da valdebulebebi zrdis sakurso sxvaobis risks. qvemoTmocemulia kompaniis finansuri aqtivebisa da finansuri valdebulebebis cxrili valutebis mixedviT(Sesabamisi ekvivalentebiT larSi). investiciebi arafulad aqtivebSi ar warmoSobs savaluto riskebs.

rogorc zemoT moyvanili cxrilidan Cans, kompania ZiriTadad im savaluto riskis winaSe dgas,romelic warmoiSoba aSS dolarisa da laris gacvliTi kursis cvlilebiT. Tumca, kompaniismenejmenti ar moelis aRniSnuli valutebis gacvliTi kursis mniSvnelovan uaryofiT cvlilebas.






15 saprocento ganakveTis riski

16 likvidurobis riski

1 wlamde

1-dan

3 wlamde

3-dan

5 wlamde5 welzezemoT sul

265,267 - - - 265,267

gacemuli sesxebi 1,402,636 1,104,674 1,653,901 43,074 4,204,285

misaRebi procentebi 60,388 - - - 60,388

sxva finansuri aqtivebi 2,154 - - - 2,154

sul: 1,730,445 1,104,674 1,653,901 43,074 4,532,094

miRebuli sesxebi 331,340 - - - 331,340

gadasaxdeli procentebi 1,209 - - - 1,209

sagadasaxado valdebulebebi 1,741 - - - 1,741

sxva valdebulebebi 74,689 - - - 74,689

sul: 408,979 0 0 0 408,979

likvidurobis sxvaoba 1,321,466 1,104,674 1,653,901 43,074 4,123,115

17 kapitalis adekvaturoba

gverdi 15

likvidurobis riski SeiZleba gansazRvrul iqnes, rogorc aqtivis mokle droSi fulad qcevisSeuZlebloba, rasac Tan axlavs materialuri danakargebi. es riski pirdapir kavSirSia mimdinareaqtivebisa da valdebulebebis ganaRdebis vadebTan.

qvemoT mocemuli cxrili gviCvenebs 2012 wlis 31 dekembris mdgomareobiT arsebul finansuraqtivebsa da valdebulebebs darCenili sakontraqto vadebis mixedviT, garda im SemTxvevebisa, rocaarsebobs mtkicebuleba imisa rom, romelime aqtivi gaufasurebulia da dafarva moxdeba kontraqtiTgaTvaliswinebuli TariRis Semdeg, ra SemTxvevaSic gaiTvaliswineba savaraudo dafarvis TariRi.

saprocento ganakveTis riski aris riski imisa, rom sabazro saprocento ganakveTSi cvlilebebiuaryofiTad imoqmedebs kompaniis finansur mdgomareobasa da Sedegebze.

yvela gacemuli sesxi aris fiqsirebuli procentiT. kompanias ar gaaCnia mniSvnelovani procentismatarebeli valdebulebebi, xolo rac gaaCnia yvela fiqsirebuli procentiT aris warmodgenili.aqedan gamomdinare, kompaniis menejmenti miiCnevs, rom ar arsebobs mniSvnelovani saprocentoganakveTis riski.

mikrosafinanso organizaciebs saqarTvelos kanonmdeblobiT erovnuli banki usazRvravs kapitalismoTxovnebs. es moTxovnebi dakavSirebulia mxolod kapitalis moculobasTan da ar arisdakavSirebuli kapitalis an aqtivebis struqturasTan. saqarTvelos erovnuli bankis moTxovnis

mixedviT kapitali unda Seadgendes 250,000 lars. 2012 wlis 31 dekembris mdgomareobiT, kompaniis

sawesdebo kapitali Seadgens 5,000,000 lars (4,800,000 Sevsebuli).






18 balansis TariRis Semdgomi movlenebi

19 sawarmos uwyvetobis ganxilva

20 dakavSirebuli mxareebi

saqmianobis normalur pirobebSi kompanias tranzaqciebi aqvs urTierTdakavSirebul mxareebTan.

dakavSirebuli mxare xelfasi bonusebi dazRveva sul

menejmenti 275,000 4,375 3,570 282,945

sul 275,000 4,375 3,570 282,945

zemoT asaxuli anazRaureba gacemulia sam direqtorze da sameTvayureo sabWos Tavmjdomareze.

21 mniSvnelovani ganusazRvrelobebi da pirobiTi valdebulebebi

21.1 gadasaxadebi

21.2 sasamarTlo davebi

gverdi 16

saangariSgebo periodis ganmavlobaSi da angariSgebis wardgenis TariRisaTvis kompania ar yofilaCarTuli raime tipis sasamarTlo davaSi.

menejmenti saangariSgebo periodis bolos ganixilavs sawarmos uwyvetobasTan dakavSirebulsakiTxebs, raTa darwmundes, rom finansuri angariSgebis wardgena sawarmos uwyvetobis principissafuZvelze samarTliania. menejmenti miiCnevs da darwmunebulia, rom kompaniis uwyvetfunqcionirebas safrTxe ar emuqreba da arc TviTon aqvT kompaniis likvidaciis an saqmianobismniSvnelovani SezRudvis gegmebi.

urTierTdakavSirebuli mxareebis tranzaqciebis detalebi saangariSgebo periodisaTvis mocemuliaqvemoT:

balansis TariRis Semdgom adgili ar hqonia iseT movlenebs, romlebic gamoiwvevda damatebiTSesworebebs da cvlilebebs mocemul finansur angariSgebaSi.

saqarTvelos sagadasaxado, savaluto da sabaJo kanonmdeblobaSi aris araerTmniSvnelovanidebulebebi, romlebic tovebs maTi sxvadasxvagvarad interpretirebis SesaZleblobas. amave dros,aRniSnuli kanonebi ganicdis xSir cvlilebas. kompaniis menejmentis mier aRqmuli kanonmdeblobismoTxovnebis interpretacia, romelic gamoiyeneba kompaniis saqmianobaSi, SesaZloa eWvqveS dadges anarasworad iqnes miCneuli regionaluri da centraluri maregulirebeli organoebis mier. dasaSvebia,rom sagadasaxado organoebma ufro xistad daicvan kanonmdeblobis moTxovnis sakuTariinterpretacia. Sedegad, SesaZlebelia kompanias daekisros damatebiTi gadasaxadebi, jarimebi dasauravebi.

Sps mikrosafinanso organizacia kontinental siTi krediticccredit.ge/downloads/MFO_Continental_City_Credit_FS_GEO_20130508... · Sps mikrosafinanso organizacia kontinental siTi krediti

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