2017-ci il üzrə "MİDA" MMC-nin illik maliyyə hesabatlarının audit rəyi

26 Pages·2017·1.75 MB·Turkish

“MIDA” Mehdud Masuliyyetli Comiyyati
31 dekabr 2047-ci il tarixine
Beynelxalq Maliyya Hesabat: Standartlanna

uygun Maliyye Hesabatlari va
Miistoqil Auditorun Hesabats
Munesreat
MOST@OIL AUDITORUN HESABATI

Naty Hesabtan

Nartlta ys Zarate Sar acre Ga faa ia esol oc

Katies Deygier aeqiaa Hecabet
Pal Navataonn Hasan maqainds Hess

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Nsinyo nenobaton bare copier

4 AMOR Ae onan Fay
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12 Malye Goren ie
15 Nantes Vergot : @
14 Mugrnoms Spa olan
48 Mebative eck Smeliyat Sari 2
38 Yeats’ co Sora Oho Mer : 21
17 Malyyo Rikarta Ma eats Sa
1 Gio Doyernangea Aparato nn 2
19 Metyo Alsbotnn Ghmetsndime Ketajonja a lave Taccin Eaimos! 2
20 Kapitan Mare Okeas cnn 8

21 Heeabet Dovrinden Sona Hadar cssooss 2a
{Aida Menus Masullyyat Comiyyoti
Mailyye Vaatyyei hagirnde Hacabat

Gort 31 dokate SH detave
Azstbayean Sars 82 a te
activior
Usunmieaet akbar
‘tas vost ® eocora 219.896
Irvestja milked zest
Gaye alter 8 Soi a9ars
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Com uzunmiddethaktiter zssart 303.278
Gaara stivier
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sans anion 0 Seas ae
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Fu veal va onan akvialotes " 002378 avs.
Com qaamoigen atte ‘07020 orenere
oni AKTIVLAR san. ronsa700
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epamnema kata 4 10900,000, sopnge00
Dit uasindan syurmalar 4 101 po0.00 "900.000
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‘Gomi auendddetahlbor 29 rosea
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Tus oS

Tanah Fare’ — &
Direkior

‘ua ehilatah evr haar raya hovabaltons al Nssesid.

EA apemensy”
eae tage

Matipya $obosinin rod
AIDA Motus Mocutiyyo0! Comiyyati
Mentone va ya Zarar vo Salr Miscmu Geli roggunda Hogabat

Azarbayan Mri fo enya wit ais
Cigar onal glia 35800 +3009
In a gar areal xeroa 6 st8961) e7daa8)
vatyatzaree (900 988)
ayy geo 2 “6.204
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5c seneordaki qatar haz ally hesabalannn TaN esac
IDA Mont Mosulyyeti Camiyyatt
‘apitatda Doyistathiey haqginda esabat

izamnsene Devt setagaedimaris com
Tapia bikdeselidon rmantaad ——_kaptal
Azarbayoan Mant Spenser (niin zor
pis! gop 10.000,000 - + 1000000
Seve ieatelye gopuuse 4000,000, 2 “\popara
Mae cami mac zor * carrey) ‘(477 16)
1 dakabr 2016 tovdne gal 19,000,000 ‘4900.00 arraig — 10s22se4
apie oye - - .
‘avs Iveta ovules 20,000 060 2 snoonp0
Tigers cara mean gl : ° rasan A028
[3 dokabr 2017-4 tarbdne gal ‘so.p00.000 ——r01,¢00.000, pssose 112,015098,

iva ahaa Ge Nak mayen tak hissed
sina Mande Mesuliyyasi Camivyon
ul Vesulterini Horekot haqgenda Hosabat

Azomayear Manat 36 one aor 2016
Smolyyat eye tare pul voceiorinin Workatt
Varglden awk mentootirar | i700 (ane 98)
Sera
See voralor wo geys made ode aroniaasija vat 8 wig 1731
Bigar gayr-nag emelyat rector 3 zeae -
Naiyye aatian 2 isstween) (400204),
Dburyye kapitlinds doyighliblrdan ovvel meliyyat
‘zallyal zr pul vacairinin naka (sozstos) —_(eps.907)
“Tara vo dig hee Udareaszatnatoru) (ose) “tosses
‘pegs Bergland acim orm gars)
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‘ory kapalrde desiior (1soessa) —— an9.200)
animigmantoat vert ganz) 7
‘An geet my Seisosd 95208
‘emokyyat telly unre atlas ela nals pl veal (as0s101) —— (6e9.916)
Investllyafoakyyti are pul vesallorinin hare
ane vocuter ire nr (e96an) (oraz,
Investsye mubijyes dea cdorisior asatt) :
Goystmnas avi Gao niger (Gees) Gasat)
Invostntya foaliyy8 areata ellen walls pl vessitr rary (25008)
Malyyeogsimra talyyot! dre pu yearn Neral
usar captalndan calm 1a = 900900
lars ineestsya qopuugu fizamname kalvdan bey) 14 stmexoos0 "100.000
Malyyoloesirs fotyyat re dal lan sais pul vaste! 90.000900 14,00,000
oaas.oto :
woserz 9.405000
" eesrza7s 9.05000

524 anor apc haze rays wasabi tc isos,
AHIDA Meh Mosctiyyott Camiyyat
1B dekebir 2097-cfitartxino malijye hesabttr Gzre qeysor

4 “AMIDA wiAC va enun Foallyyeu

“MIDAY MMIC-nin ('Sirkat) 3 dekatr 2017-c tannins tama lan i ucun Bazi malty hesabatlan
Beynaisla Maliyya Hesabat Standamlanina uygun alarag hazvlanmigd

Sirket Azerbayean Respubitass Prezidentnin 11 aprel 2016-o1 i tari 868 nmr Farman lo
Azatbaycon Respubliaeinn Prezcent) yaninds, Monzil Ingaali Dovlat Agerfiyinin (AgentiK”)
{abalyinda yaradiib ve bu Okods feslyyal geslai. Gikei Azerusycan Reapublasinin
{anurwverclvine uydun olaraq mahduc msu yet comfyetfermasinda yaradimy ve 1? may 2018-
hi arena Azarbayean Respublkes! Sdiyys Nazilivinds doviet qoydivealindan kegmia

Sirket temamile Azarbaycan Respublkasinin Prezident yaninde Merzil Ingaati Doviet Agent is
‘emeilckunan Azarbayoen Respublitesine (Dover) maxeusdut

Azerbeycan Respubliasr Nazie’ Kablnctinn 10 iyul 2016-1 tare 424s, 2 bul 3017-1 fri 8s
‘vg 3 mart 2017-c i lari 1586 nro serencamiesina asasen Yasemal rayonunda 17,6 naka,
Hbvean qasetasinds 20 naktar vo Yasaral rayonu erezisind® 15,4 heklay omadls, cami 47 hektar
fampag sahasi 40-dan ylxen goxmonaili yagayly dinalannin tkinis. ugon Sixt sarancamina
Verimdi Hazirda. Manzi Inga Dovkt agentiyinin Zaki gaher, Yasamal ve Hovsan yevay's
ampleksinnda layinaor raed I

sas fasliyyeristiqomotion:
= vatayaaslann yagaylg saholrina ehtiyscinm guzagll qaytads ddemsk v= manziLmaigat
seraiia vaxelagoimay ugin MOBS memorig siubuna cavab veren uygur giymets
goxevanalll Balan “Hilmesin tortin etmek
+ Yaseyis zonelaria, icimaiiggizar zonelerde goxmonzil naan, habelo Cini nszerde
luldianeige toyintabyeltlonn ings,
+ Vetendaslann gicegtigeterla marzilldo etmeler dpi goxmanail inaerin°ng391 ve hein
‘inal malyyalagdirimas Usui tedbiter gbrmak;
= Tikin laynalorinin nayata Kegirimasi maqoedi ils bidce vasatindan asiligy szaitmag agun
call v9 ail investoron cob etmek;
[Sirketin igual ve Faktiki Unvans, Sirkain “Ogu unvam: Sobal ayonu. Sabir KUgesi, ev 3, Baki
‘521095, Azarpayean,
Sirk fokiki orvan: Gell ammadguluzada hayes! 62, Baki, AZIO7B, Azerbaycan.

Taqalmat vatyutest Hozirk! moliyys hesabatlarindalt mablsler bseaa valyula gst
‘Azatbeyean Manal ie CAZN') tagdim olunme ser.

madly helda,

2 Siren Gmoliyyat Maiti

Azethaycan ighisaciyyatindaIkiga etmakie clen bazariara xas méayyan rasusiyyetar misahide sci.
‘azerbajcan iisedyyetm mévcud va galacak nkga vo sabiiy nokumatin nayata kepi¥iyi bed,
alive va monetin adtirn efekiviyindan, olaca da xam neftin qipmatiainden ve Azrbaycan
rmanauninsabitiyinden share ivy daraced asi dr.

Nett iymetarindete azalmsanin neice oloraq 2016.c ida mill valutarin eee xavc valytata Gasp
Sevalvasiaindan eonra emaliyyat Uni son darece geyr-mUoryen dalmigar

Hokumot uzunmoddtl epised seit ve dayaniglif tin etmak gin ilehatlan sirelanaimagat
Bio ki 2047-011 erainde hékumat sort pul syesetini davam etdrmig va Areraaycan manatinn
smavgayinin sabllagdilimasine yénataimis ware valyutaehtyaan aj.

2016-ci din yanvar ayinda “Standard & Poor's” rayting agenlyi AZorbaycanin sueren kr reytingini
‘mont proqnozdan sabite doy grek "BEY" soviyyasinda eesayrb, Fyn zamanda ayenith Azorbayeanin
{tzunmiddeti suveran iradt reyincini war vo mill valulada "BBr/B" sevirasinds tesciglyib
[Agentlk Azerbaycanm ihsadiarumian ara seviyyade berpe clunacagins, lakin halo de net senayesi
tendensiyaiandan ve doviatinvetelyalenndan asi elacaginu proqnzegdiny.

Sekatin rohbertyi mevcud inteael mile bag veren arosester! magahda ecir vo Sikotin yexin
felocekde feallyyatrin dayanvaligi ve inkigahn tomin ebmsk ogun gabaqleyetadDer gor. Buna
axmayaraa, mova. iq vecyyatin goloeok tesni qabaqeacan prognodsgdivmag nisbalen
mmuraktet clduuna 90° revberin igiead mohilo baglt car pragnazien ve texminior fax
ralcoerden Foal cla ile.
nla ateboud Mesulyyeu Comipyatt
‘Hekate 2017-0 i artene maliyye beszbetlar ire goydtar

3 ses Upot Siyssetierinin Grea Xilenest

otis fesobatlanmn tertbatnin season. Skat malyye hesabatan Beynatxalg. Malia
HHesabau Standarlanna °GMHS') uygun olpreq kin dever moteduna wsasan haz lanmiget. Hazaht
‘malig heeabatarinin nazirlnmaeinda isifade ecilon seas ugt sivasatln agaQida gear. Hein
Ugatsiyasetia bagga cor gosterimediy hala butn dewere mle eok ke atbig ec igir Skok
lorafindon qatulecllmis yan ve ya yonidan iglonmig etancartar Ugin Sc Gays bextn.
Malye hesabetlannn BMHS-8 uygun olsteq hezianmast bezi ehemiyyelii ugot texminer rin
aden fol edic-Bundan aleve, Skat ug lyase tatig edarkon bak malahizalri io
Sirralidr, Daha yoksek milahizd talob eden ve ya mOrakkeb olsr saheler hamginin malyye
hatebetiannin haciran-rast gin ehfimal ve lexmerin ahariyyeti ekiuQu sahelar 4-0 Qed
aia,
“ariei valyutarin gevniimesi. Siketin tunksional valulast on.n foaliyet gosterdyi asas igisad
‘moriun vajutasi hea ear, Satin turksional va teqdimar valtast Azorbayean Respublikasian
mil'valyutan alan Saerbayeen Manes AZN")
ses vasatier. Gsas vesaitlar har hans yiglmiy amortzasiya ve ohivee yaranarea deyersiziogme
Tara eval gnlmasi, kin cayerda ugota lt
85s vasalter la ba sonraki xarclar mavafiqolaraq aktvn betans deyarinds ve ya ayncs aki kind
yan 0 halda tanith, min aks baGl golecak igtsael semeranin Slceta dex clmast ehimal
‘dls va onun dayeretbar sakida dots isin. Kick hecml tem ye gone idmet were oak
‘dourde wares sini. Soaa vosaievin seas hieeelennin evez edimes| verve kapalagdl vo avez
cdi hissaler botansdan sli
FRehberfik ha: bir haba vin sonunde agus veeaiar Ware dayarszloin@alamatlrin tah ed,
‘2a bela slamatlar movul olaraa,ranbvik berpe eda lon deyeri taxman ede. Aktivin bores ala
bien deyent onun salig Grre macretiari srulmag adakt ayer va wstfaca dayannden daha Yksok
‘lan dayaridir Balans deyer Ratpa etl bibn dayere qpder azar vo deyersialegma zarer il uze
merfest vo ya zarardo tani. Akin istfada cayatni vo ya sat Gare masta cxlmadla alt
<deyarel mgyyen einek Lean istace edlnis exminisde Geyisiklk bes verdhtaqdict, ayo ier
faring deyersichagne zarer go qaytri.
Alaa slinmasinden yaranan menfset ve ye 29" galrin mab ile balans deyoriarasindaktForg
Kimi mUyyon ellie iUzra manfet ve ya zororda sar emalyyat gallon veya xerossnin tarkitinds|
‘arin,

Amorticasiye. Baga catuirimamis tit! gla bgan amortzasiya hesabanmt, Digor osas vossidor
‘iar amorizasiya dv2 xott metodune, yon! acea vocaitorin tawrini feydalishfade: midget seinde
_ktvieey Skin dover! crlarr ale deyar nadak azafmagla hesabiant

Magia ve qurgular
Neale vasla

Mabel va sal fs avaaaniqar
As aya stfade mUédetnin sonunda nezerda tabi vaziyyat uy olduyda, onun sai Ho bag
fehimnal ounan xatcler goldigdan sonra, Sirkeltaretindsn side clune biscsk ght crm able
fktivn golig deyerisi. Aktien qaliy daysr va faydal istfeda maddas hot tir hesabat dowanon
‘Serurdianazardan keg ve lazim oldugda ceyitr

investsive mitkiyyati invastisiva makiyyal kare golilt! ald etmek vo ya gotocokdo daha yaksok
‘dyatasatlnac yas har ki mageodleicareya verrnig vo Sika istfadesinds clmay/an mulkigyatar.
Investsiya mukiyyatine celecscieinvestsiya malkyyot kimi isade edimak ocin besa gaenimamis
‘kind gin ani

Invecteiva milkyyet tkn olataq amalyyat woeclan da dex nian ikin dryorde ugn's alin ve
sonradan heashet dowrtniin soruna movcud olan bazar gararil aks otdimak Oghn yanidan nazarian
ech adalol dayario yenidar alymatiendint. Investsiva reakiyyeunin edalal deyer dl emolyyat
zaman amelyvet rorcet!gutimadan bela ‘nUlkiyyatin saligindan alia edlacak deyerd. Gaalat
‘Geyarin an vaxgi s0bUtU yn rakanda yerleson vo anak vezhystds olan molkiyyotUgdn fea bezarda
mavcud olan qiymaard.
IDA Mahdud Mesusyyatt Covnlyyot!
34 dekabr 2017-ctt teriine male Hesabetten Ure aeyetor

3 @ae8 Upot Siyasutirinin Gisa XUlasesi (dover)

Aneloj milkiyyt ugun foal bexarda cari qiymetia mavcud elmadiqda Shket mista menbelarden akis
‘ediimis malumatira asasian, 0 comladan

+ far wart, vezhyct vo ya araiye malicckan molkiys: are fet hazard cari gbmete (hain
‘orale nozare lnm)
+ doba az feel bazarlarda anal mtkiyst ason emi aiymertte ametiyyatienn heyets Kosi
‘arian sare ita alla dak har hae dag aks wtlirnak agin dayigeting son yim,
‘+ mvoud na mga va clgar macavisinserosine uyQun cera hessblanmis glecek nae
ul axnian O2ro efberl termindare esaslanan va (munkin olduga) Lanar_monbaiann
rakunatia ¢aselan, araloj oraz va seralide yerfagon banzer Kategoryadan olan mUkiyyst
‘gon eer bezar qimstior, elace de nagd pul ariniannin moblogi ve midget fe bag a6y"+
mileyyan;Uzro cari bazar qmattoncirmlrni oks eldron dskont darcestor ia tastilanen
iskertlsgcinimig gsleosk nagd pul ennign Gz prognealar
Qoyrtmadtll akties. Sirkatin geyiimadé sktvla asason kaptallagair Imig program tomingunden
ibaretir
Program terinatazra alae eds Ieenziyalar Ramin program teminatirin alas! v2 tethig elma
ligin eokimis xareerin asgainda Kaptain. Program terinat ie Bagh Ulin agar xarer (mas,
texrik dastak xa‘ca!) caklyizaman xarce lin
Goyr-made aktnler diz seit metecuna asasan cntara fall istitda mix arzinds amortzasiya
lunar
Fayeah istfade midaat
Program taminat 70i
Gayri-mact aktvier doyarsistogitos, alann helans dover itfade dyer! ve cag xo‘clar anada
‘aol doyadan dana bayak olan dayar si.
Gayrématiyya aktivtrinn dayarsizlogmas. Americaiyshusabanan 28a vasallar ve gaytinach
‘hilar balanisdayerinn barpa edi bilmadiyinigestaren hace vs ya serait deyisilkerbas verdkce
‘doyarsitgtr yo gtea toh sul. Doyersizesma zarer alvin balans dayernin anun dopa eda bln
<dayerindan ag Glan mablayjéa tani. Akivin berpa edie lon deyeronun edaleti dover ve satis
iia mesreor curmaqiaisfade doyarinder dana yaksok olan doyerklt. Dayareelegmani mugyven
‘eimak igtn aktivor ahamisyatdoracods eothoet pul vosaiir yeraden an Ligh sktvie (pul veeaib
yaraden vohidlar) Care cruplagauil. Gsyt-malyye aktvforiin avvaki dovierts deyarszispmacinin
borpa olunms ehtimal ar bc hesebat tar nes Whi edi
Moliyya alation - asa qiymationalema ueutian, Tasntat fommalennan asil clara malyys 2etan
‘adalat ayers, Skin doyarts ve ya amortzasha edlimig dayera oks etd. Hamin ginetiendinns
sulla apagiaa eke eta
‘delet deyor ciymotoncrme tarvinds bazer itiakglar aresinda KBnOID gakicie emalipathayats
agilockon ak satmag ogin alinacag v2 Adal dtrerkan éonllacek deyercit. Gdattl ayer an
yas olarag fool bazarda Bim satis bien aiymat ie tosdiglani. Feel bazar siymalor Aagainds
avamnllolarag malumat ak etmok don aklv vo ohdelider Gare eme iyyetlann Kaye: qader t2z
rUddelde we hecmde heyels aiilyi bezorar
Feal kazaa amb sablan rafyye alotarnin adalat doyariayr-ayn aly vo ye ohdotkiarin bazar
‘@ymatinin misseisenin isftadesinds olan akfv vo ya chdalklora ve maliyye alatarinn sayina asl
hetoasinds alan tobloj kimi slgolr. Bu fl hetts Bazan narmal ginal tart derives
‘muaseleonin Istfadesinds olan aktv va Shelli garglanmas! dgun Kfayat qadar omaaqaa va bit
‘Srmalyyat lara mouqelorin stiles! gon saris yeriggirimasl bazar lymtin tsi elcikde bag
IDA Mhetud Mosuliyyati Comiyysti
‘29 ekabr 2697-0 tahxina maliyye hesahatian Ozre geydior

9 8sae Upot Siyasatiainin Gisa Xulasasl (davai)

metigyaan eiymati hagginda bazar malumati mayan malyya slesinin odalotkdeyari’ misyyon
‘simak gon pul nian siskortagamimas! modeindsn, hamcinin bazar gala ts heysta kein
anal amalyyatiar hanginca melimatiare vo ya invasisiza olunan nisccisolrin ca dayerina
Beaslanan modelordanistlade dlr. Salat doyarn aymatianirimesinetclar ssagida gosta
Kir, adalat aya yeraniyasinn sevijyalrine gre tl ede (1-21 Sovyyoys exar akin va ya
Shelter Ogon akty bazararda Kotrovka olunar (azallyedlimayen’ qiymatier ie qiymstondimeler
aid, fil) ci Saviaya adv ve yo Ohdelk Uedn bitbaga (yeni siyatir) ve ya delays ils (yor,
‘giymetr asosinds hesablananir) mogahlda cla bien shemiyal kin mslumatsnn tifado ecicyi
‘ymatandirme usular ib qiymolondimels” sid (i) 32d Savivyays aid olan qivmelondinmaser
Yyeln mUgahide cluna blen bazar melumalanna asaslanrir (yan, qimatlandim bean ehamyyot
fecride mugahtie oluna bimyen ikn melumalsr tela exili. auelati dover iyeraniyasiein
sovijysion esinda kagennelar heeanat GOVFOnON sonuda bag vetnighesab eit

ei dayor lis varinealtvi_almaq ocon adenilmig pul vesaiterini va y2_pul_ vessiterinin
‘lvvslandornin metlegi ve yaxud vents dgarresurslari adele dayarinl aks etitrve emlyyat
‘arclrini chia edi kin deyar qiymatiencme yalnz beast qiymelieei mayan ve adsl ayer
‘ptberi gekida alge timeyan pay abtiamndekl Iwvestsialara, ebca do. agiq bazaria alii
Satimayan va pay aaa fa adenine va onlors bedi lan derivate totic edi.

Smet xarlon lave warcar aks elitr va blroaga olarag mally altri alg, bureximasi ve ye
_32t9 ls alagali. Olave ware emaliyat haya keciimediy leqdive yaranmayen verted. Smolyst
xerclerine sgentsre (esis zr agentler Kin faalyyet gostaron ipl daxl rnaela}, moslohatpra
brokoriare ve dlerare odoninig hagq vo komlesiyaler, terzimbyc! organler va ford bifalanina
Bdomsler, olace de mukiyst Ruguaunu’ k&corolmael Dare vergler ve osumiar dandy. Smobyyat
xarChrina bore Odo Cara mdka'at vo ye aiskondar, maliyolngdime xorclon, dal inabati va ya
Sexlama vercor dal adi.

Amerizasiya edimis deyor esas mablagin dderimesi cxlimadi, lain necablanms fait! ds
‘imakio, malyya akivin ugin isa deyetsiziopme zervlan Uze heres silamani creda aktvlein
Ith deyerini aks et. Hesablanmisfezirsikin uot zaman tere cals arelyyal xtc vo
‘fot faiz melodundan isifade stmakla adanly mebleg| Uzra vorans! nokafat ve ya. cskontun
‘martzasiyas) daxtalr. Heseblanmig Tat golfer vo fel wetcer,o clmiadan heeablanmig kupan
‘golf va amorizaciya edimig diskont ve ya makalat (vein zamany texts selmnig komissiyaar
‘dau ofmedla, oger varea} ayrice gosteriir va ealija veziyyat aqqinda hesabaim mivatq
rmaddelerrin balans Soyerne das eal

ote ole matody maliyy slot in balena deyeri dase eabl fale derecasinh (ffokv (siz doracas
‘amin edlimesi gin fiz gal le vo ya xarclerinn rivaiq dewr arzinds peta lines! meted,
trek Faiz darases.vminexlan galooak rul enislrii va ya davloinalan (kiedior Qzre golacok
“erator ilisna olmagla) malyya aaunin gOzlerlan fealyyot mOddet! erainda ve ya muvat hala
‘dane qisn modeer arainds malyye alatinin was balane doyatina dskomlagdiran daqle de:acadi.
Efreksv faz davacas! mallya aa gn nazards ululan dayigken fair dorecos! Dare kre sprein aks
‘evlion moksfatir ve ya aishont ve yaxud bazar qiynalleindsn asi olataq mayyan edimeyen dg
‘dayikan aril Istsna olega, faz doreceleiin ndvbet Seva me triking qedsr dyigken faz
alot Uzi pul vegan herekstin!ciskor: atmak dur istfads ec. Belo mikafall vo ya
fiskontar malyye aletiin gezknian teJev0l mucdsti oranda amerizasiya edie. Oekent dayor sin
heceblanmasina mlqevia tevafen arasinda Sdeniinig va y2 alms effekivfaiz derocasinin tr
hisasini tap eden butin komssiysiar dar.

Motiyys aktvioninintesattigabimast. Mallyye aktvlri Krad vo debitor borin kategoriyasina
tesnflgdiir, Kedar vo debtor berlen Sikatn yaxn dawede saimaq niyyoti oldugu aktwlarsen
‘eee, muayyen ecm va ya mayen aa bien tarblards Qdaniak garilaserbest surts am
salle bimayan dey'iderimeiv malyye akira. Krediler vO Jabtor parcian' mally vaZiyyat
hagcinda hasabataa "pul vesatr va onlann ekvivalentia serinds gover,

Malye Ohileikterinin toeaitagdicimast. Maliyya tds iKloti air maliyye Ohdalierl Klimt
taenflogdlir va amontzaaiya edlimiy dayorde aeyde alin, Malye chde kon maliqa vaziyyol
hagainda hesabatia"kredor borcian”eatine gata ic