Tavi 12 - unaRdo angariSsworebis formebi
wesiT Camowera. am velSi Setanili informaciis utyuarobisaTvis banki
pasuxs ar agebs.
sainkaso davalebaSi miTiTebul unda iyos gadamxdelis saidentifikacio nomeri da Camosaweri Tanxis odenoba, xolo sabanko angariSis
miTiTeba, romlidanac unda ganxorcieldes Tanxebis Camowera, savaldebulo ar aris. sainkaso davalebiT wardgenili Tanxa udavo wesiT Camoiwereba erTxel. Tanxis Camowera SesaZlebelia rogorc erTi romelime
angariSidan, aseve gadamxdelis sxva sabanko angariSebidan jamurad.
sainkaso davaleba, pirvel rigSi, Sesruldeba im angariSidan (angariSebidan), romeli valutiTac aris wardgenili udavo wesiT gadasaxdeli Tanxa. wardgenili valutiT angariSze (angariSebze) arsebuli fuladi saxsrebis ukmarisobis dros, sxva valutaSi arsebuli angariSis
(angariSebis) arsebobis SemTxvevaSi, banki sainkaso davalebis Sesrulebas axorcielebs am angariSze (angariSebze) arsebuli Tanxis konvertaciiT. sxva valutiT gaxsnili angariSidan Tanxebis Camowerisas konver­
tacia xdeba saqarTvelos erovnuli bankis mier dadgenili kursiT.
rogorc zemoT aRiniSna, sainkaso davaleba bankis mier miiReba Sesa­
sruleblad movalis sabanko angariSebze saxsrebis arsebobis miuxedavad. Tu gadamxdels angariSebze ar gaaCnia fuladi saxsrebi sainkaso
davalebis Sesasruleblad, davaleba aRiricxeba vadaze gaunaRdebeli sabuTebis kartoTekaSi da ganaRdeba moxdeba saxsrebis Semosvlis
kvalobaze, mTlianad an nawilobriv.
sabanko dawesebuleba axdens sainkaso davalebis warmdgenis samsa­
xurebrivi uflebamosilebis dadgenas samsaxurebrivi da piradobis
dama­dasturebeli dokumentis safuZvelze. aRniSnuli sabuTebi gacemuli unda iyos sainkaso davalebis warmomdgeni organos mier. warmomdgenis vinaobis dadgenis gareSe sabanko dawesebulebis mier sainkaso
davaleba Sesasruleblad ar miiReba.
udavo wesiT Tanxebis iZulebiT gadaxdis safuZvlianobisa da
samarTlianobisaTvis pasuxismgebloba ekisreba saxsrebis amomRebs da,
amdenad, banki ar aris valdebuli ganixilos gadamxdelis pretenziebi
saxsrebis udavo wesiT Camoweris Taobaze.
12.3. dokumenturi operaciebi (akreditivi da
inkaso)
termini „dokumenturi operaciebi“ gamomdinareobs mxareTa Soris saangariSsworebo urTierTobis Sinaarsidan _ dokumenturi operaciebiT angariSsworebis warmoebisas yvela dainteresebul mxares saqme
aqvs mxolod dokumentebTan (mag., sxvadasxva xarjis dokumenti, Cekebi,
komerciuli angariS-faqturebi, satransporto da sadazRvevo dokumentebi, sertifikatebi da a.S.) da ara uSualod saqonelTan, momsaxurebasTan an sxva valdebulebebTan, romelTac es dokumentebi exeba.
293
ირაკლი კოვზანაძე, გოგი კონტრიძე - თანამედროვე საბანკო საქმე: თეორია და პრაქტიკა
istoriulad, dokumenturi operaciebis maregulirebel samarTlebriv bazad miiCneva Sveicariis federaluri sasamarTlos mier jer
kidev 1952 wels miRebuli saerTaSoriso mniSvnelobis normatiuli aqti
_ „dokumenturi operaciebis warmoebis unificirebuli wesebi da praqtikuli Cvevebi“ (UCP – Uniform Customs and Practice for Documentary Credits),
romelic Semdeg wlebSi axali redaqciebiT gamoica da sxvadasxva publi­
kaciis saxiT damtkicda parizis saerTaSoriso savaWro palatis mier.
dokumenturi operaciebis gziT angariSsworebis formis SerCeva,
bankebis Carevis gareSe, importiorsa da eqsportiors Soris SeTanxmebis
safuZvelze xdeba da ganisazRvreba xelSekrulebiT (kontraqtiT). dokumenturi operaciebis ZiriTadi saxeobebia dokumenturi akreditivi
da dokumenturi inkaso.
maT Soris angariSsworebis yvelaze moxerxebul da gavrcelebul
formas warmoadgens dokumenturi akreditivi. am instrumentis gamoye­
nebis SemTxvevaSi maqsimalurad aris daculi mxareTa interesebi. dokumenturi akreditivi _ esaa bankis (banki-emitenti) werilobiTi, pirobiTi valdebuleba, romelic gaicema misi klientis (importioris,
anu myidvelis) saxeliT beneficiaris (eqsportioris, anu gamyidvelis)
sasargeblod maszed, rom mowodebuli saqonlisa da momsaxurebis anazRaureba ganxorcieldeba mis mier garkveul vadaSi warmodgenili dokumentebis safuZvelze. akreditivis gamxsneli banki uflebamosilia
Tavad ganaxorcielos gadaxda an es uflebebi gadasces sxva banks (korespondent banks) im pirobiT, Tu gamyidvelis mier wardgenili iqneba
akreditiviT gaTvaliswinebuli dokumentebi.
dokumenturi akreditivis gasaxsnelad banks unda waredginos:
• gancxadeba akreditivis gaxsnis Sesaxeb;
• xelSekruleba (kontraqti) saerTaSoriso savaWro garigebis
Taobaze;
• akreditivis pirobebis Sesabamisi dokumentebis CamonaTvali.
sqema №12.1-ze dokumenturi akreditivis gamoyenebiT angariS­
sworebis magaliTSi Sedis Semdegi etapebi:
3
importioris
banki
eqsportioris
banki
6
7
2
6
6
importiori
(myidveli)
8
5
1
eqsportiori
(gamyidveli)
sqema №12.1. dokumenturi akreditivis angariSsworeba
294
4
Tavi 12 - unaRdo angariSsworebis formebi
1. komerciuli xelSekruleba (kontraqti) _ samewarmeo saqmianobasTan dakavSirebiT importiorsa (myidveli) da eqsportiors (gamyidveli) Soris formdeba komerciuli xelSekruleba (kontraqti), sadac, sxva
pirobebTan erTad, asaxulia importiorisa da eqsportioris bankebis
dasaxelebebi, akreditivis Tanxa, akreditivis saxeoba, saxsrebis mimRebis informirebis meTodi akreditivis gaxsnis Taobaze, xelSekrulebis pirobebiT moTxovnili dokumentebis CamonaTvali, gadaxdis
pirobebi, pasuxismgebloba valdebulebebis SeusruleblobisaTvis,
akreditivis sabanko momsaxurebis xarjebis anazRaurebis sakiTxi,
transportirebis saxeoba, romelime dokumentis konkretuli gamomwe­
ris dasaxeleba da sxv.
2. ganacxadi akreditivis gaxsnaze _ akreditivis gasaxsnelad
klientma banks unda warudginos Sesabamisi gancxadeba. banki akreditivis gaxsnisas akreditivis TanxiT (mis uzrunvelsayofad) adebetebs
klientis angariSs.
3. akreditivi _ importioris banki atyobinebs eqsportioris banks
akreditivis gaxsnis Taobaze.
4. Setyobineba akreditivis gaxsnis Taobaze _ eqsportioris banki, Tavis mxriv, atyobinebs eqsportiors (saxsrebis mimRebs).
5. saqonlis miwodebis/momsaxurebis gaweva _ xelSekrulebiT
gaTvaliswinebuli valdebulebebis uSualo Sesruleba (saqonlis, momsaxurebis miwodeba).
6. gadazidvis dokumentebi _ eqsportiori akreditivis xelSekru­
lebiT gaTvaliswinebul vadebSi waradgens bankSi akreditivis pirobebiT gaTvaliswinebul da saTanadod gaformebul dokumentebs imis dasturad, rom man Seasrula nakisri valdebulebebi. dokumentebis aslebs
eqsportioris banki ugzavnis importioris banks, rogorc akreditivis
Tanxis moTxovnis safuZvels. importioris banki, Tavis mxriv, dokumentacias ugzavnis importiors, rogorc misi angariSidan saxsrebis CamoWrisa da eqsportioris bankSi gadaricxvis safuZvels.
7. pirveli gadaxda akreditiviT _ warmodgenili dokumentebis
safuZvelze, saidanac mtkicdeba, rom eqsportiorma Seasrula kontraqtiT
gaTvaliswinebuli valdebulebebi, importioris banki gada­ricxavs eqspo­
rtioris bankis sakorespondento angariSze akreditivis Tanxas.
8. meore gadaxda akreditiviT _ Tavis mxriv, eqsportioris banki
uricxavs eqsportiors akreditivis Tanxas mimdinare angariSze.
ra Tqma unda, dasaSvebia, importiorsa da eqsportiors erTi da
igive banki emsaxurebodes. am SemTxvevaSi sqema ufro martivdeba. Tumca,
unda iTqvas, garkveuli mizezebidan gamomdinare, SesaZlebelia piri­
qiT _ eqsportiorisa da importioris bankebs operaciis Casatareblad
dasWirdeT mesame, Suamavali banki, rac ufro gaarTulebs warmodgenil sqemas. amasTan, aRsaniSnavia, rom akreditivebi mravalferovnebiT
gamoirCevian. ganasxvaveben mis Semdeg saxeobebs:
• gamoTxovadi akreditivi aris akreditivi, romelic xelSe­
krulebis Tanaxmad, SeiZleba anulirebul (gamoTxovil) iqnes
gada­mxdelis an misi gamomweri bankis mier. saerTaSoriso praqtikaSi gamoTxovadi akreditivebi ukve aRar gamoiyeneba;
295
ირაკლი კოვზანაძე, გოგი კონტრიძე - თანამედროვე საბანკო საქმე: თეორია და პრაქტიკა
• gamouTxovadi akreditivis dros misi anulireba (ukan gamoTxova) ar SeiZleba;
• dafaruli (deponirebuli) akreditivis dros misi gaxsnis Semdeg banki-emitenti gadaricxavs gadamxdelis angariSidan an
masze gacemuli kreditis xarjze fulad saxsrebs (akreditivs)
Semsrulebeli bankis gankargulebaSi, romelic iq inaxeba akreditivis moqmedebis mTeli periodis ganmavlobaSi;
• daufaravi (garantirebuli) akreditivi _ esaa akreditivi, romlis drosac banki-emitenti saxsrebis mimRebis (beneficiaris)
momsaxure banks uflebas aZlevs, masTan arsebuli sakorespondento angariSidan Camoweros akreditivis Tanxa, xelSekrulebiT
gaTvaliswinebuli pirobebis Sesabamisad. saerTaSoriso praqtikaSi termini „daufaravi“ an „garantirebuli“, rogorc wesi, ar
gamoiyeneba, vinaidan akreditivebis absoluturi umravlesoba
swored aseTia;
• dadasturebuli akreditivis dros Semsrulebeli banki (eqspo­
rtioris banki) sakuTar Tavze iRebs valdebulebas, gadaixados akreditivis Tanxa, miuxedavad imisa, Cauricxavs Tu ara mas
akreditivis gamxsneli banki;
• revolveruli akreditivis dros akreditivis gaxsna warmoebs
gadaxdebis nawilze da avtomaturad ganaxldeba angariSsworebis
ganxorcielebis Semdeg saqonlis axali partiisaTvis. revolve­
ruli akreditivi ixsneba Tanabarzomieri mowodebis anazRaurebisas, romelic ganawilebulia droSi;
• cirkularulia akreditivi, romlis drosac akreditivis miReba
SesaZlebelia misi gamcemi bankis yvela korespondent bankSi;
• sarezervo, anu stend-bai (Stand-By), akreditivi warmoadgens
sabanko garantiis nairsaxeobas, romelic atarebs dokumentarul niSnebs, anu nebadarTulia sxva dokumentebis wardgena, vidre gadaxdis moTxovnaa da romelic Seesabameba akreditivebis
saerTaSoriso savaWro palatis dokumentebs. sarezervo akreditivebi gamoiyeneba saerTaSoriso vaWrobis dasafinanseblad im
qveynebTan, sadac akrZalulia sabanko garantiebis gamoyeneba
savaWro garigebebSi (aSS), akrZalulia garantiebis dokumentaruli xasiaTi an saerTaSoriso organizaciebTan operaciebis
ganxorcielebisas (evropis rekonstruqciisa da ganviTarebis
banki, msoflio banki da a.S.).
akreditiviT angariSsworebis upiratesobaa momwodeblisaTvis
(fulis mimRebisaTvis) gadaxdis garantireba da bankebis mier miwodebis
pirobebisa da akreditivis pirobebis Sesrulebis kontroli. akreditivis naklovanebad iTvleba garTulebuli dokumentbrunva da maRali
fasi, romelsac sakomisio saxiT iReben bankebi.
dokumenturi inkaso _ esaa sabanko operacia, romlis meSveobiTac
banki Tavisi klientis (eqsportioris) mindobilobis safuZvelze axdens
am klientis kuTvnili saxsrebis miRebas gadamxdelisagan (importiorisagan) saangariSsworebo sabuTebis safuZvelze, anu banki iRebs val296
Tavi 12 - unaRdo angariSsworebis formebi
debulebas _ inkasoze gadagzavnos xelSekrulebiT gaTvaliswinebuli
dokumentebi gadamxdelis bankSi, romelic am dokumentebs, Tavis mxriv,
gadascems gadamxdels (aqceptze an gadaxdaze). dokumenturi inkaso ar
unda agverios zemoT ganxilul sainkaso davalebaSi.
dokumenturi inkasos operaciebis gansaxorcieleblad banks unda
waredginos:
• sainkaso mindobiloba;
• sainkaso mindobilobis pirobebis Sesabamisi dokumentebi.
dokumenturi inkasos gamoyenebiT angariSsworebis meqanizmSi (sqema №12.2.) gaTvaliswinebulia:
4
eqsportioris
importioris
banki
8
banki
3
6
8
eqsportiori
(gamyidveli)
5
2
1
7
importiori
(myidveli)
sqema №12.2. angariSsworeba dokumenturi inkasos gamoyenebiT
1. komerciuli xelSekruleba (kontraqti) _ importiorsa (myid­
veli) da eqsportiors (gamyidveli) Soris formdeba komerciuli xelSekruleba (kontraqti).
2. saqonlis miwodeba _ xelSekrulebiT gaTvaliswinebuli valdebulebebis uSualod Sesruleba (saqonlis, momsaxurebis miwodeba an
sxva valdebulebebis Sesruleba).
3. sabuTebis wardgena _ xelSekrulebiT gaTvaliswinebuli dokumentebi eqsportioris mier waredgineba mis momsaxure banks.
4. sabuTebis gadagzavna _ wardgenili dokumentebi eqsportioris bankis mier gadaecema importioris (gadamxdelis) momsaxure
banks.
5. sabuTebis wardgena gasanaRdeblad _ importioris momsaxure
banki dokumentebs gasanaRdeblad (an aqceptze) warudgens importiors.
6. gadaxda sabuTebis miRebis Semdeg _ wardgenili dokumentebis
safuZvelze, importiori axdens gadaxdas an Tavis momsaxure banks sax­
srebis gadaricxvis nebas rTavs (aqceptis SemTxvevaSi).
7. sabuTebis gacema _ gadaxdis (aqceptis) sanacvlod sabuTebis
gacema.
297
ირაკლი კოვზანაძე, გოგი კონტრიძე - თანამედროვე საბანკო საქმე: თეორია და პრაქტიკა
8. gadaxda sabuTebis Sesabamisad _ importioris mier gadaxdili
saxsrebi gadairicxeba eqsportioris bankSi, romelic, Tavis mxriv, saxsrebs Cauricxavs eqsportiors (saxsrebis mimRebs).
12.4. angariSsworeba CekebiT
Ceki (cheque/check) warmoadgens fasian qaRalds, romelic Seicavs
Cekis gamcemis gankargulebas momsaxure bankisadmi, raTa man moaxdinos
CekSi miTiTebuli Tanxis ganaRdeba warmdgenze. amasTan, mniSvnelovania,
rom CekSi ar mieTiTeba gamcemis aranairi dasabuTeba Tanxis ganaRdebaze. ra Tqma unda, Cekis gamcemi unda iyos piri, romelsac am bankSi gaxsnili aqvs angariSi da aseve aqvs saxsrebi, romelTac gankargavs saCeko
momsaxurebiT. amis Sesaxeb bankTan arsebobs Sesabamisi SeTanxmeba
(xelSekruleba).
istoriulad, Cekis winamorbedad Tamasuqi iTvleba. rogorc wya­
roebi mowmoben, maTi warmoSoba ukavSirdeba XIII saukuneSi tamplierTa
ordens, romelic garda imisa, rom gasamxedroebuli religiuri organizacia iyo, aseve cnobili gaxldaT Tavisi wevrebis ganswavlulobiT,
maT Soris, finansebSi. tamplierebma safuZveli Cauyares praqtikas, roca
Sesanaxavad mibarebuli simdidris (maT Soris _ fulis) damadasturebel
sabuTad gaicemoda specialuri gragnili (xelwerili). rac Seexeba sabanko Ceks, misi „dabadeba“ moxda 1763 wels londonSi, roca Cekebis gacema
daiwyo bankSi garkveuli Tanxis miRebis nebarTvis dokumentis saxiT da am
fasian qaRalds dResac ar daukargavs aqtualoba. Cekebis gamoyenebisa da
Sevsebis wesi TandaTan ixveweboda. magaliTad, XIX saukuneSi, roca Cekebis
popularoba gansakuTrebiT gaizarda, daiwyo maTi beWdva specialur qaRaldze, aseve daiwyo Cekis Sevsebis savaldebulo rekvizitebSi damatebiTi elementebis Semotana. Semdeg periodebSi savaldebulo xdeba gada­
mxdelis xelmowera, aseve SemoRebul iqna gadaxdis moculobis (Tanxis)
ormagi Caweris xerxi _ cifrebiT da sityvierad. yvela zemoaRniSnuli
cvlilebiT sul ufro garTulda Cekebis gayalbeba da, amavdroulad,
gaadvilda maTi damuSaveba sabanko dawesebulebebis mier.
Tanamedrove Cekebi Tavisi SinaarsiT gascda istoriul winamorbeds. maTi ramdenime tipi arsebobs. kerZod:
• sakaso Ceki;
• saprivatizacio Ceki;
• samgzavro Ceki;
• sabanko (saangariSsworebo) Ceki.
davaxasiaToT TiToeuli maTgani mokled, Tumca, ufro detalurad
SevexoT CvenTvis saintereso samgzavro da sabanko Cekebs:
sakaso Ceki _ esaa gadaxdis damadasturebeli dokumenti, qviTari,
romelic ibeWdeba specialuri qaRaldis lentze salaros aparatis mier
saqonlis yidvis an momsaxurebis miRebisas.
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12.3. dokumenturi operaciebi (akreditivi da inkaso)