"MEII HHBECT X011,1414Hr " AA, ap. C001451 rIORCHEHHR KbM OPIHAHCOBHTE 01-4E774 HA" ME/1 WHBECT XODAHHI" AA, SP.0048451KbM 30 10Ht4 20121 (npeacmaenneam Hepaadenna wacm om 4ILIHOHCOGUM71 onNem) 1. CTATYT LI TIPEAMET HA AERHOCT: " MED MHBECT XOPAMHF" e ara.kmoHepHo APywec -n3o, snmcaHo npeA TtproacKvm perocrbp KbM AreHums no BrimcoaHm y-ra c EMI( 119076059. CeAanmiAe-ro Ha ApywecTsoTo e B rp. Coolms. AApectT Ha ynpaoneHme e B COCIN4R, 6W1."reH.TOT/le6e1-1" N g 85-87. PervicTpmpaminT npeAmeT Ha AermocT Ha ApywecTsoTo e: flpmAo6maaHe, ynpasneHme, oAeHKa II npoAantha Ha yy ac-rms B 6-bnrapcKm 11 YywAecTpaHHm Apymentsa; npmAo6msaue, ynpasneHme 1/1 npo4am6a Ha o6nmraAmm; npmAo6mBaHe, ouieHKa ii npoAaw6a Ha naTeHrm, oTcybnaaHe Ha MILIgH3141,1 3a 143110/13BaHeTO Ha naTeHTm Ha ApymecTBa, B K0141- 0 ApymecTBoTo y q acTBa; 04HaHcmpaHe KpeAmTmpaHe Ha Apywec-n3a, B KOWTO ApyweaBoTo y y ac-n3a, BCWYKII CAefIK11, KOHTO X0/1A141410130TO Apyweaso mowe fa CK/110 1-113a C AbILIRPHIITe CM ApywecTsa, CbUlaCHO pa3nopeA6mTe Ha TtproKcKma 3aKOH. AKAmmTe Ha ApymecTso-ro ce TblaryBaT Ha 6bnrapcKaTa (1)oHpicu3a 6opca. ApymemoTo ce ynpaKnsKa OT CbBeT Ha Ampewropm-re B CbCTaB: 1) Bb./1K0 CTOFIHOB Bb./leB — YneH Ha cgM H3F1b/IHVITefleH YneH 2) CseTna MmxarinoBa bo y Hosa — yneH Ha cg ii m3nbnEm-reneH Yneu 3) BmoneTa 6opmcoaa MaHonoBa — Liner' Ha CA 4) Mapm0Ka Mnmeaa B-bnKosa — YneH Ha CA 5) M/111RHa HIIK0flaeBa reoprmeBa y neH Ha CA FiaCTOFILLIMTe 4111-1aHCOBH 0r4e-rm He ca KOHC0/11/AHPaHll. 1/13101- BeHH ca 110 cmna-ra Ha m3mcKKaHm y-ra Ha 3aKoHa 3a CileTOBOACTBOTO 2. CLIETOBOAHPI r10/114THKI4 2.1. tolapaassaHe Ha CbOTBeTCTI314e CD14HaHCOBliTe ome-rm ca 14310TBeHH, BbB BCI4 LIKH CbLLJ,eCTBeHM acnewrm, B CbOTBeTCTBIle C 1/1311CKBaHHATa Ha MewAyHapopmmTe cTaHAap-rm 3a clumaHc000 oTtniTaHe (MC4)0), I.e. CraHAapmfre w Pa3acHeumwra, npmeTm OT ebBeTa 3a Me yKAyHapoAHK C-raHAap-rvi, o6xsau.kau.km: MemAyHapoAHmTe cTaHAap-rm 3a 4:114HaHCOBO ommTaHe (MODO), MewAyHapoAHmTe ccieToBoAHm cTaHAap-rm (MCC), Pa3FICHeHHATa, AaAeHm OT K0MV1TeTa 3a pa38CHeHk151 Ha MeTKAN/HaPOAHVITe CT3H4aPTV1 3a 4mHamc08m oTy eTm (KPMC00) WW1 61113W1,111 nOCTOAHeH KOMIITeT 3a Pa351CHeHleM (nKP). AaTaTa Ha npexoA KbM npmnaraHe Ha MC4)0 3a ApywecmoTo e 01.01.2003r. HaiA — 3Ha LIHMHTe C L1eT0B0AHH 110.111/1THKH, npmnaraHm rum 1/1310TBRHeTO Ha HaCTOFILL{HTe (1)141-1aHCOBH o-ry erm, ca npeAcTaseHm no —Aony. Ourtancoe ornvem, inaomeeHu no MC 00, 30 1014LI 2012 a. "MED HHBECT xagenur " AA, ap. C04:+151 2.2. 6a3a 3a HMOTI3f1He cDmHaHcoemre ortierm ce 14310TBAT H npeAcraenr B 6b/lrapC101 nen, 3aKpb1/10H14 AO xmnnAa. Te ce m31orncrr npm cna3BaHe Ha nprmumna Ha mcropm y ecKara qeHa, mopyRirmnmpaH B onpeAeneHm cny g am c npeoikeHKara Ha HTIKOW aKTO1341 IInaCMBM no raxHara cnpaaeAnmea CT011 H OCT. 2.3. Cpaamiremm patimi CpasHmrenHara miptioprviaumn ce peRnacmckmninpa c uien Aa ce ocmrypo cpaeHmmocr cnpfuvio reKyuwa nepmoA, naro xapanrep-br, pa3merbr 11 npm g mHm-re 3a peroacmIrmumpaHero ce 0110BeCTABaT. KOraTO e npaKrmvecKvi HeBb3MOWHO Aa ce peRnacmcfrouyipar cpaeHmrenrim-re AaHHm, ApyrKecraoro onosecrnea npm g mHara 3a roea H naKaa e cinumoc-rra Ha npomeHmre, KOVITO 6mxa 6mnm HanpaeeHm, aKo cymore 6sxa pennacwirmumpaHm. 2.4. 143non3BaHe Ha npH6m43HTenHH C4eTOBOAMI OgeH1414 H npeAnonoweEnis 14310TBAHeTO Ha cirmHaHcoe 01-40T no MODO 11314CKBa pbKOBOACTBOTO Aa Hanpaam HAK014 npm6nvi3m-renHo CLIeTOBOAH14 01.1,0HK14 11 npeAnonoweHms, KOIITO ce OTH3CAT AO A0K/13ABaHl4Te 63112HCOB14 aKTI1B14 H nacm3m, onosecreHm-re yCnOBH11 aKT14811 14 FlaCI4B14, KaKTO 14 AO npm3HarI4re pa3x0Am m npmxopm 3a nepinoAa. PeanHm-re pe3yrrrarm 6frixa mouni ce pa3nm g asar or npm6no3m-renHm-re C LIeTOBOAHM 040HK14. flp146/114311TeflH14 OkeHK14 monce Aa ce t1314CKBaT Hanpmmep 3a: - flOWIITe e3emaHms; - HeroAHocr Ha marepmanHm-re 3anacm; - cnpaneAnmea CTOilHOCT Ha 4:114HaHCOB14Te aKTI4B14 11 nacmem; - none3Hms >K14BOT 111111 oq aKeaHms moAen Ha norpe6neHme Ha 6bA01.141Te MKOH0M144eCKI4 11310411 OT amopro3mpyemm awrmsfri; 14 - 33AbflYK0H14A no rapaHumm. EkekrbT OT 11p0MAHaTa B C LIeTOBOAHaTa flp14611 14314Te/lHa 0140HKa ce npm3Haaa nepcnewrmnHo 4pe3 BK/404BaHeTO M B ne y an6ara w 3ary6ara 3a: - nepmoAa Ha npomnHara, arm npomaHara 3acara camo T0314 neptioA; ono - neromopia Ha npomaHara m 6bAew,vi nermopm, aKo nporvinHara 3acnra 14 Aeara emAa. 140TOAKOBa AOKOAKOTO npomaHara B cy eroBoAHara npm6nm3m-renHa oikeHKa noparKAa npomeHm B am-mem :re H nacmnm-re 141114 ce OTHaCA Ao eneryterrr or Kanmrana, TA ce npm3Haea 4pe3 Kopvirmpahe Ha 6a/13HCOBaTa CTOAHOCT Ha CBbp3aHl4A aKT14B, f1aC14B 14)1W K0M110HeHT OT Kanwrana B nepmoAa Ha npomaHara. 2.5. lin/low, iviawHHH H Cb0pbMetilifl 2.5.1. Co6cm6enu CIKMUCLI VIM0T14, matemrivi H ctop-bnieHms ce Knacwirmumpar KaTO HereKyuni aKT14B11, KOraTO ce AtprKer OT npeAnpmfirmero, 3a Aa ce 143110113BaT 3a 11p0143BO4CTBO 14)114 AOCTaBKa Ha CTOKI1 HAW ycnyrm, 3a orAaeaHe noA Haem Ha Apyro /IMO mnm 3a a4MIIHNCTpaTI4BH14 nem& 04aKBa ce pia ce w3non3sar npe3 noaeq e OT eAmH orvereH flep1404, CTOVIHOCTTa mm e HaAerKAHo 14314mcneHa npeAnpmarmero o y aKea pia nomp-m 6-bAew,m 14K0H0MV140CRI4 11310411, CBbp33H14 Cre3m aKT14B14. 0111-1aHCO8 omnem, ineomeenu no Mc øo, 30 10HU 2012 a. 2 "MEI; HHBECT xanant " AA, ap. C001451 CTOV1HOCTHHA npar Ha CblikeCTBeHOCT, nop,KOMTO ma-rep/fa/Hun-re aKTIABH, HeaaKwcwoo OT 4)awra, He ca Abnro-rpailmtce o-o-wiTaT KaTO TempAvi pa3x0Aw npw ripmAo6w3aHe-ro Imo e 500 AB./ fleTCTOTHH neKa/ 11-bpsoHa y anHo kwo-rwre, mawmHwre II cbopbmeHms-ra ce or q m-raT . no HeHa Ha npv1Ao6wKaHe/A0c-rasHa HeHa/- npin noKynKa. no ce6ecroi/HocT - KOraTO Ca Cb3AaAeHlil B npeAnpvisme-ro. no cripaseAn yma CT0C1HOCT - KOraTO Ca nonytteHui 6e3Bb3Me3H0 no cripaseAn yma CTOH' HOCT - KOraTO Ca yCTaHOBeHM 111/114WaLlyi no ot.keHKa npme-ra OT c-bp,a - Kora-ro ca anop-ma BHOCKa. no cnpasep,nwerra CTOHOCT Ha n0ny4eHms awrme - npw pa3rwsHa, wnm 6anaHcosa-ra CTOilHOCT Ha oTAaAeHliflaKTW3, KOraTO ca cxoAHm. ApyrKento-ro e m36pano Aa m3non3sa npeoHeHKaTa no npeAmumrre o6lAonpwe-rw cLie-roBoAm4 npfrmuyinm npeAm AaTaTa Ha npexoA no MODO KaTo HamepeHa CTO6HOCT Ha Ta3vi Aa-ra, T.e. npvteno e, He ouRHKa-ra Ha Hanwmm-re KbM 01.01.03r. HeTeKytAw awromn cbomeTc-rea Ha cnpaseAnwsa-ra virw cT06Hoc-r. Abfiro -rp ainHvvre awrwevt, npwAo6I4TI4 AC 31 AeKemspm 1998r., ca peKanopw3mparm (npeougHeHm) Lipe3 KoelniumeHTeH cnoco6, pernameHTwpaH OT Mvmmc-repcxwn CbBeT, npmnaraH KbM ome-ma-ra CTOilHOCT 14 Ha q vicneHara amopn13au,HA Ha CbOTBeTHIATe aKTIABH. flpe3 1999r. 14 2000r. Ca npeoHeuebui AbA10TpailHH aKTIABW Ha Apy>Kec-n3o-ro Lipe3 14300/13BaHeTO Ha KoectviHwem-wre, o6nKeHw OT Ha0140HaIMIAR cTaTwc-rwtecKw 14HCTIITyT. 2.5.2. 17ocnedeau4u pasxodu Pa3X0p,HTe 3a enieRHeeHo o6cnymeaHe Ha aKTIM31/1 He ce npw3HaKaT B 63/1aHCOBaTa OM CTOOHOCT, a ce OTHHT3T KaTO TeKywfri pa3xoAw B momeH-ra Ha I43BbpWBaHeTO MM. TOBa Ca npeAmmHo pa3xoAui 3a TpyA P1 KoHcyrwa-rmew H rwoKie Aa BKDIOHBaT CTOAHOCTTa Ha MaAKIel pe3eprimn y ac-rw Pa3X0,0,11, 03b03aHH C eKcnnoaTatourra Ha aKTVIBIlTe ce KarillTarn/341paT, KOraTO oTroKapsT Ha npviHumnw-re 3a npw3HaeaHe KaTO kIMOTH, MatellHH M cbopbmemin, nocomeHin no — ropes npeAxoAHaTa TOHKa. 2.5.3. Amopmusaqua Amop-rw3aumaTa ce Ha t-MC/Ma B OT LIeTa 3a Aoxop,wre Ha 6a3a nwHei,ibnin me-roA Bb3 OCHOBa Ha O LlaKBaHleill cpoK Ha none3eH MHBOT Ha HMOTHTe, maim4Hm-1-e vi ctopbmemon-a. Amop-rw3au,wrra Ha awrw3a OT roomem-a Ha Kbee>KAaHe B yno-rpe6a. Amop-rw3wpaHeTo Ha aKTIIBa ce npeyc-raHosnsa Ha no — paHHaTa OT AaTaTa, Ha KOATO aKTHBbT e Knacfrutwumpau KaTO Abp>KaH 3a npoAa>K6a 14 AaTa-ra, Ha KOATO aKTOBbT e ormicaH. O g aKsaHwre cpoKoKe Ha none3eH >KHBOT 3a ripmemaKabwrre 01 ,143ymec-rao-ro aKTH1311 Ca, KaKTO cnep,ea: Ounancoe om qem, u3aomeenu no MC 00, 30 10HU 2012 a 3 "ME11 HHBECT xon,qmHr "AA, ap. C044451 CrpaAm 25r. 25r.,10r. 10r.,4r. 2r. 6,7r. 6,7r. Malth4H14, Cb0pbWeE114A, o6opyABaHe TpaHcnopTHm cpeAcTBa Komnio-rbpHo o6opyABaHe CTonaHcKw wHBeHTap Apyrw AMA 2.5.4. Amopmu3aaua 30 813101 11HLI germ 3a AahrbaHvi menm amopTvi3aumw-re Ha AbilIOTpallH14T KT141314 ce Ha414C/H113aT B pamiorre Ha maKcmmanHkrre Hoprow, yTabpAeHm B 3aKoHa 3a KopnoparwaHoTo notaioxoAHo o6naraHe (3K110). CrpaAm MaW141-114, cborbmeHms, o60pyAaame TpaHcnop-mm CpeACTBa KOMMOTbpHO o6opyABaHe CT011aHCK14 wHBeErrap Apyrw LIMA 2.5.5. Ocmamb‘ma 0006HOCETI Apymec-rBoTo e onpeAenvino Hy/Ina ocTarbinia CTOtAHOCT Ha aKT14814Te B ynorpe6a. 2.6. Hemamepucumu ammuou 2.6.1. Hemamepuamiu aKmueu u nocnedeamu pa3xodu HermaTepwanHm aKTMBM (pampaHmatimm Henapw4Hm aKT14B14) ce npm3HaBaT, KoraTo e Beposmo ripeAnpmameTo Aa nonyam o y aKBaHmTe 6bAeLAm mKoHommaecKm 14310A14, K0141- 0 ca 0313p3aH14 C Te314 aKT14B14 11 CT0i4HOCTTa Ha atawBa mome Aa 6bAe onpeReneHa HapierKAHo. TOBa 143vIcKBaHe ce npmnara 14 K1DM pa3xoAI4re, HanpaBeHt4 B110CfleACTB14e 3a p33w1.IpaBaHeTo, 3amsHaTa Ha Liao- OT awrmaa 11)114 noAApbwKa-ra my. CT0HHOCTH1411 npar Ha CblAeCTBeHOCT, 110A K01711-0 MaTepmaAHHTe aKTI4B14, He3aBmcwmo OT tzkaKTa, He ca AbnroTpaiiHm,ce 01-1414TaT KaTO TeKyumn pa3x0Am npm npwAo6mBaHeTo 14M e 500 neTc-roTwH neBa/ HemaTepwanorre aKT14B14, npmAo6m-rvi OT ApyrKec-rBoTo, ce oTamTaT no HeHa Ha npmA06t4BaHe, HamaneHa C HaTpynaHaTa amopTm3aums II 3ary614 OT o6e3mehnia. 2.6.2. Amopmu3aqua AmopTm3ammaTa ce Ha4HCARBa B Opiera 3a AoxoAmTe Ha 6a3a nwHefiums me-roA Bb3 OCHOBa Ha 0 143KBaH1411 cpoK Ha none3eH >1414BOT Ha HemaTepwanHwre aKT141314. AM0p1143aL0451Ta Ha aKT14Ba OT momehrra Ha BbBe}KAaHe B ynoTpe6a. AmopTvimpaHeTo Ha atamsa ce npeycraHosaBa Ha no — paHHaTa OT AaTaTa, Ha KOATO aKT14BbT e Knacm4niumpaH KaTO AbpKaH 3a npoAaKtha VAa-ra-ra, Ha KOSTO aKTVIBbT e oTnwcaH. Otmancoe onviem, unomeeHu no MC00, 30 10HU 2012 a. 4 "MEll 14HBECT xonaniir Ag, ap. GOGHS 2.7. 14148eCMULWOHHU UMOMU apywecr y oro OTLIVITa y aw VIHBeCTVILWOHHI4 VIMOTI4 npmremartaHmre 3emm, no4o6pemisra ybpxy 3emm m crpaym, orya y aHm noy Haem, KaKTO H 3emm, npmrewasaHm c yen ybnrocpo LtHo y y enFwa y aHe Ha croaHocrra Ha y anmrana, a He c yen y parkocpowia npoyantha B xoya Ha o6mailHara yei/Hocr (win. 3em y , npvcrewartaHa 3a HeonpeAeneHo noHacrostyem 6b4etyo 1/13110/13BaHe). ApyYKeCTBOTO oyeHssa nbp y oHa LtanHo VIHBeCTVILWOHHVIA VIMOT no Hercwara yeHa Ha npm4o6m y aHe, BK/110 1-111Te/IH0 H pa3xo4mre no cyenyara. Pa3xo4mre 3a enteyHe y Ho 06cnyw y aHe Ha aKTV11311 He ce npm3HaBar B 6ailaHCOBaTa VIM CTOleiHOCT, a ce OT41/1TaT KaTO reRytym pa3xo4m B momeura Ha vi3t3bpumaHero mm. To g a ca npeymmHo pa3x04m 3a rpyy H KOHCyNlaTIABH 11 mowe ya BK/I10 4-113aT CTOOHOCTTa Ha manYm pe3ep y Hm Liam flpm nocney y mup oyeHssaHe BCVI LIKVI VIHBeCTIIL4H0H1-114 mmorm ce onimrar no moyena Ha cnpaBeyntisara CTOVIHOCT, 3a KORTO e ymH a yrm y mowe ya 6bye pa3meHeFt B cyerwa npm cnpaseynmem na3apHm yCDOBIIR mewyy Hec ybp3aH14, oc y eyomeHm m wenaeukm crpatim. AMOPTVI3aL1,1411Ta ce Ha Ltmcn y ea B Org era 3a yoxoymre Ha 6a3a JIVIHOHVIA meroy Bb3 OCHOBa Ha O LlaKBaHVIB cpo y Ha none3eH 7K1/1BOT Ha VIHBeCTVILI,140HHATe VIMOTVI. AMOPT143at4IRTa Ha aKTI1133 OT momeHra Ha ab y ewyaHe B ynorpe6a. Amoprm3mpaHero Ha atatma ce npeycraHoBa y a Ha no — paHHara OT yarara, Ha KOATO aKTI/IBbT e KilaCII4Mut4paH KaTO AbpwaH 3a npo4aw6a 1.1 RaTaTa, Ha KOFITO aKTVIBbT e ornmcaH. O LlaKBaHVITe cpo yo y e Ha none3eH TKIII3OT 3a npwrewa y aHmre OT Apywecry oro VIHBeCTI11-110HHVI VIMOTVI ca, KaKTO cneyaa: flo4o6peHm y ybpxy 3emm Crpayw 6.7r. 25 r. 3a or-kaHbLIHVI uanm amoprm3aymmre Ha 4bnrorpat7tHmre a yniam ce Ha Ltmcnn y ar B pawn/re Ha ma ycmmantivire Hopmm, yr ybpyeHm B 3aKOHa 3a yopnoparm y Horo noyoxoyHo 06naraHe (3K110). flo4o6perm y ybpxy 3emm Crpayw 15% 4% Ppywecry oro e onpeyenlelf10 Hynesa OCTaTb LIHa CTOilHOCT Ha a yrm yyre B ynorpe6a. 2.8. TbrIZOCCKU U opy2U 83eMOHUR Tbp1OBCKVITe H 4py111 B3eMaHVIA ca oyeHeHm no CTOVIHOCTTa Ha TFIXHOTO Bb31-114KBaHe, a Te3t4, yeHommHmparyn B g yncyecrpaHHa BanyTa — no 3a yrnotimreneH yypc Ha 6FIE. KbM yarara Ha 6anaHca, w ca HamaneHm CbC cramocrra Ha 3ary6wre or o6e3yeHya. 2.9. Mamepuannu 3anacu Ounancoe 0014em, u.nomeenu no MC00, 30 10HU 2012 a. 5 "MEll HHBECT xonfruir " AA, ap. C044421 Marepmanmnre 3anacii npm rfewara noKynKa ca ooeHneaHm no oeHa Ha npI4Ao6meaHe. OoeHKara Ha norpe6neHmero mm e m3abpweaHa no meroAa Ha cpep,Ho npererneHara CTOAHOCT. B 'wan Ha roAmHara aKo mma Hafivi g HW MaTeptilanHH 3anacm, re ce ooeHnear no no — HmcKara vumemAy HeTHaTa Om npoAamHa CTOVIHOCT V or y erHara HM CTOIIHOCT. 1-1e3aBbpweHOTO np0m3BOAcTBo ce OpeHABa no CTOVIHOCTTa Ha oCH013HinTe npoki3B0ACTBeHH pa3X0A11. 2.10. rlapu u napuww eKaucanemmu flapm y Hm cpeAcrea ca napm g Hm cpeAcrea, Hant141-111 B 6poI'1 11 Aenom-rm Ha efroxp,aue. KaTO napvi timil eKBHBafieHTH ce rper pipar KparKocpo y mi, BvicoKo fiviKBviAHm mHBeCTHIAHH, KOHTO Ca fiecHO 06pbwaeMvi B KoHKpeTHin napm g Hm cymm V CbAbp)KaT He3Ha LniTerieH pkicK OT npomsHa B CTOrmOcrra flapw-noire cpeAcreaB neea ce ooeHnear no HommuanHara MM CrOCIHoCT. flapil4HMTe cpeAcrea, AeHOMIIHI/paH14 B y ymAecrpaHHa sanyra, ce ou,eHsear no 3aKnomnreneu Kypc Ha 6H6 Ki3M AaTara Ha 143rOTBBHe Ha orgera. 2.11. 06e3tieKKa ballaHCOBaTa CT0171HOCT Ha aKTHI3mTe Ha Apymiecraoro ce npepa3rfleKnia KbM BCFIKa AaTa Ha 1131-0TBRHe Ha 6anaHCa, 3a Aa Ce npeoemi Aanm He cbtAecrsyear npm3Haom 3a o6e31eHKa. B cnymak Ye °Aiken-13year raKtiKa npw3Haom ce npaem npm6mi3virenHa ooeHKa Ha Bb3CTaH01314maTa citiiHoCT Ha aKTHBa. 3a HemaTepielaIMM aKTMBH, KOHTO BCe OW,e He Ca rOTOBvi 3a 143n0/13BaHe, npvi6/103i4TenHaTa OLI,eHKa Ha Bb3CTaHOBWMaTa CToVIHOcT Ha aKTielBa Ce npaBm Ha BOIKa AT Ha 1431-0TBRHe Ha 6anaHca. 2.12. AKquoKepeK Kanuman 2.12.1. AKquoKepeK Kanuman AKomoHepHmsr Kano-ran e npe4craeet4 no Heroeara ticropm y ecKa oeHa BpeHFI Ha pervicrpmpaHe H CbOTBeTCTBa Ha atayanHara my cbp,e6Ha permcrpaown. 2.12.2. AuentheKmu erilli3mAeHTI4 ce npi43HaBaT KaTO 3aAbfoKeHV1e B neptioAa, B Ko6TO Ca AeKnapielpaHm. 2.13. TbpzoacKu u Opyau 3ClablMeHUR 3aAbloitemeona, AeHOmilmipaHvi B LnDKRecTpaHHa BallyTa, Ce oURHABaT no 3aKi1Io4niTeJ1eH KypC Ha 6H6 Kbm Aarara Ha 6anaHca. 2.14. rIpuxodu IlpHx0AviTe Ce npH3HaBaT B mOMeHTa Ha TAxHoTO Bb3HimiBaHe, He3aBHCHM0 OT napieNHHTe nOCI-bnfieHin g w nnaw,amin. Ilpmxopyrre B g yncAecrpaHma eanyra ce or y mrar no oem-paneH Kypc Ha 6146 Kbm AaTaTa Ha HatilicrulBaHeTO leim. OuHalicoe onwem, u3aorneenu no MC00, 30 FOHU 20122. 6 "MEll HHBECT xorwmur " Aq, ep. C001451 111314X0A14Te, CBbp3aHl4 CbC cAenum 3a 143ebpweaHe Ha ycnyrm, ce npwaHaBaT B 3aBlICIIMOCT OT el-aria Ha aae-bpweHocT Ha cp,enua-ra KbM Aa-ra-ra Ha CbCTa1354He Ha CLIBTOBOAHMA 6anaHc, npw ycnoeme, Ye peayn-rarbT OT cAenua-ra rome Aa ce oteHH HaAes<AHo. E-ranb-r Ha 3aa-tyweH0cT Ha cAenuaTa ce onpeAenn Ha 6a3a vac-rra, KOFITO HanpaneHm-re Ao motwewra pa3xop,m npeAcTannseaT OT 06111,148 o6em Ha npepunAeHm-re paaxoAti no cAenKaTa KaTO CaMO paaxopm-re, KOHTO 0Tpa3neaT m3e-bpweHm-re Ao momem-a ycnyrm, ce BKAIOLIBaT B HanpaseHme AO momeHra pa3xoAm m camo pa3xoAm-re, KOMTO 0Tpa35IeaT m3e-bpweHm-re ycnyrm 14/111 1e314, KOHTO LAB 6bAaT 113BbpWel-114, ce BK/110 14BaT B o6kums o6em Ha npeAemAeHm-re pa3x0Am no cAenua-ra. 2.15. Pa3xodu Onepa-rmuHm-re pa3xopm ce Ha LIIICAFIBaT B MOMBHTa Ha TAXHOTO Bb3HIIKBaHe, npm c1Ia3eaHe Ha npmHumna 3a chnoc-raummou c npmxoAm-re. 2.16. ACIHbil aupxy neiam6ama J4a1-i13KbT ebpxy neg an6a-ra 3a roAmHaTa npeAcTaennea Teuykum H arcpoveHm AaHbKbT etpxy nevan6a-ra ce npm3Harka B OTtleTa 3a AoxoAti-re c waumoYeHme Ha 10314, oTHaccuu ce Ao CTaT1414, KOHTO Ca 1Ipm3HaT11 Ampeumo B uan yrrana, KaTO B T0314 cnyg aVIT011 ce npeAcTann B Rant/Tana. Tercykutturr AaHbK ca o g aueaHm-re AaHbiuun nnaukaHtin abpxy o6naraema-ra netran6a 3a 10AHHa1a, npmnaracuun AaH-b4HaTa mama B CH/la KbM AaTara Ha 14310TBAHe Ha 6anaHca. AKTI1B no oTcpo g eHm AaHbuti ce npm3Haea Ao cTenew-a, o KOATO e neposmo Aa mma 6-bAekua o6naraema neg an6a, cpeuky uon-ro Aa tam-Tr Aa ce manonaBaT Hamannemm-re epememiti paanMKM. OUH8HCOB onmern, 1132011743eHLI no MC 00, 30 FOHU 2012 2.7 "MEll 1411BECT xonfintir ".4,4 ap. C00145/ 3. 6E/1EWKIA KbM 014HAHCOBIITE OltIETPI 1. HETEKYL1114 MATENIM1H14 AKTIelBk1 Abiwarpaiimi marepmanith aKTMBIl Tparicriorrim Apym cpeAcrea Dom /113.) AMA (xtin. rm.) OTheTH3 CTOAHOCT Ha 01.01.2012r. flocrbnumm npe3 nepLioga 1,13ne3nin npe3 newnoAa 437 79 PamoAH 33 npHp,o6Hea He Ha AMA (min. rm.) 0 0 0 0 0 0 0 0 0 OT4eTHa CTOVIHOCT Ha 30.06.2012r. HaTpynaHa amopmaatHin KbM 01.01.2012r. Ha Luncnehia npe3 nepvioAa arnincaHa npe3 nepinopia HawynaHa aMOpTH3341111KbM 30.06.2012r. npeoLleima xi cnpasewniaa croilHocr 6anaHcosa crornioa Ha 30.06.2012r. 437 79 0 516 391 78 0 469 12 0 0 12 0 403 0 78 0 0 0 481 403 78 0 481 1 0 35 1101033Te/H4 34 r 06u4o HMA (min. Re.) 516 BallaHCOBaTa CTOil' HOCT Ha HereRyw,mre marepHarnim aKT141314 Ha Apyrkecraoro KbN1 30.06.2012 r. e 35 xmn. nein, KbN1 31.12.2011 r. e 47 xinn. neraa. Or TAX Hama aanomeHH mnm wrioreKmpaHH B I10/13a Ha rperm /1141,a. Amoproaaumwre Ha AbnrorpailHHre marepwanHo lel HemarepHanHH aKT1,1811 ca Ha4V1C/1/113aH14 KaTO e 1,13110/13BaH M1Hei,11-11,151meroA Ha amoprmaaRma. 01E4w-face omeem, u3eomeeeu no MC 00, 30 IOHU 2012 a 8 "ME!? HHBECT xon,qmHr " An, ap. COVIR 2. HETEKYLLIM HEMATEPPIABHM AKTI4BM ripasa sbpxy co6crseHocr (min. no.) flosaaarenH armenra C70171HOCT Ha 01.01.2012r. flocrbninnw ripe 3 nepvioAa 143ne3nm npe3 neptioAa OrrerHa croiiHocr Ha 30.06.2012r. HarpynaHa amopmaat.tHs Kbrul 01.01.2012r. HatimcneHa npe3 nepiloAa arnvicana npe3 neplioika HawynaHa amopmaaums KbM 30.06.2012r. lipeou,enka pp cnpaaeAnmaa CTOLIHOCT banaHcosa croiiHocr Ha 30.06.2012r. 06u4o H1111 rm.) (min. 96 96 3 0 99 0 99 21 21 6 0 27 6 0 27 27 27 72 72 BanaHCOBaTa CTOCIHOCT Ha HeTentumrre HemarepwanEwt aKTHEI14 Ha Apywec-reuro KbM 30.06.2012 e 72 MIL nen, KbN1 31.12.2011 r. e 76 mi. nese. Annopm3aummTe Ha HeTeHyw,wre Henna-repmanHH r. aKT141314 ca HaHocnsealiki KaTO e H3non3eam /114Her1HVIR me-rop, Ha aroopm3at.w. 3. WHBECTMLIMPI YLIaCTVIA Ha "Men OHBeCT XanikliHr i ALL, rpap Cockm B Hanwramrre Ha ppyrm ripegnpkunvm 30.06.2012 ropyma. Banaticcma CTOAHOCT B flpywecreo % X1111./16 C.Rewpriona 6a3a IlneseH 00/1 3 65,00 E.MapmoBa 6a3a CBVIWOB 00A 3 65,00 B./Ie.-repos 6a3a Pyce 00,11, 3 65,00 Xne6oripowasoAcnio No, 50 55,21 59 338 25.00 "Eicapmcam" ALL TeHeao 3 29.66 "TosapHin npeao3m Flmoon u ALI, 13 25.00 "061-IoHneHme n A/4 i'MenHviLka AynEnnu,a n Ap, B /111KBmAal.1,1411 "Arpo floa VIHBecT"AA CAmBeH "Xne6onpoin3BoAcrao 11/10BAIAB AA Ounancoo ornnem, uaaomeenu no MC 00, 30 tOHU 2012 a. 24 48.60 1483 25.62 1 42.86 9 "MEE PIHBECT X011,1414Hr " A4 ap. CO01451 "AoToTpa p cnopT 93" m "Tepa Cbpoinc1c"00A CyPrypnape"AA Arpo 141-1BeCT 613/11aOKFI 00A 141-rrerpa M 00A Bwranpor-KocTm p 6p0A AP, 5 2 30 2 1 10 1912 5 82 144 4 1 2 7 246 39 107 751 19 494 1901 3872 "KaAfriaka"Aik „BIATarlpOT CflaBAHOBO n AA „Knac„41, -1„IlbpB11 Ma" AA CLinmorpa „EneAmopeALI, Belot/plow „Llepeep "AA 6opoeo „BaCIIA flaBCKleAA ,Ilmeol4P pecTn Ap, „Men ckypami A p a we so n 0 0 41, „Men xonAm p r"Ap, Colms „5ynmvurcl4PTepHearb pbn" A,11 Op.& Kny6 Yen pec rfiemea 1/1HBecr AA 0E40 25.00 45.40 25.00 24.00 25.00 28.03 11.94 7.21 2.99 2.07 4.72 5.73 11.78 13.26 20.00 11.06 6.18 3.26 0.09 ApymecTao-ro npwresKaea 0611KHOBAHVI nommeHHo aKLI,1414 B noco y eHmTe no-rope ApyrKecTaa, KOMTO pbKOBORCTBOTO e Knacvntnnumpano KaTO Abni0Cp041-0,1 (Ha/114AHM 3a npopaw6a), Tbii KaTo He cnetwra pa ce ocao6or4Aaaa OT TAX B 0603p1.Im0 6bRetRe. flpe3 WAHHaTa ApymecTaoTo He e nonywno en,navAeHmi. CroilHocTra Ha yHacTkurra ce npepa3rnewAa KbM Boma Aa-ra Ha 14310TBAHe Ha 6anaHca, 3a Aa ce npeReHm Aanti He ctuAecTaysaT npm3HaRvi 3a 06e3ReHma. flpw Hanwine Ha Taxwea npm3H3Rn HHaecrinonTe Ha Am/wen-Bow ce 06e3ReHaaaT Ha 6a3a na3apHaTaHa KbM wan Ha OTLIOTHMAT nepvioA. Tbiil KaTo Hnroa Hanvi g me Ha 1,040pMaLIMA A AoKa3a-rencTna 3a na3apHaTa Re Ha Ha yyacrwsTa, CO6CTBOHOCT Ha Apys<ecTaoTo, o6e3ReHKa He e Hanpanema. Ounancoe orntiern, L1380MGCHLI no MC 00, 30 i0111.1 2012 a. 10 "MET! MHBECT xon,qmf " .44 ap. C00142 4. HETEKYLI4I4 B3EMAHMFI OT CBbP3AHM npEgripmarms floma3atenti Arpo MHBeCT 6barapHs Ap, Xne6oripow3sopgrso BapHa oog A pyrm 0611.110 30.06.2012 r. X1411. /113. 4019 326 774 5119 31.12.2011r. X1111. /18. 4019 326 775 5120 30.06.2012 r. X1411. 11B. 1 1 31.12.2011r. XI411. /113. 1 1 30.06.2012 r. MR. 1113. 831 234 385 1450 31.12.2011r. X14/1. /1B. 838 234 435 1507 5. APY1-14 HETEKYLW1 B3EMAHlifl floKa3aten14 OTCpOtleHll AaHbL414 061.1A0 TEKYLLI,P1 AKTfrIBM 6. B3EMAFIVIR OT CBbP3AHH npEgnpmanis noKaaaren14 Arpo V1HBeCT &bat-alai/IR Aft Xfle6011p0143BOACTBO BapHa 00/4 apyrm 06140 Ounancoe omnem, ineomeenu no MC 00, 301014U 2012 a. II "ME.11 HHBECT X011,1414Hr " Aft ap. C001457 7. TbPrOBCK14 B3EMAH1451 noKa3aren14 B3eMaHHA OT K/114eHTH 061.40 30.06.2012 r. X1.111. JIB. 31.12.2011r. XH/1. 1113. 127 94 127 94 30.06.2012 r. X1111. /IB. 31.12.2011r. MIX. 11B. 138 7 147 145 151 8. flAPPP4H14 CPERCTBA noma3arenil naplaHHI/I cpeAcTsa B nesa no pa3nn.cmersa flapwAHH cpeAcrsa B nesa B 6poii" 0611.10 4 KAMITA/114 flACI4B14 9.A814140HEPEH KA1114TA/1 AknmoHepnws Kan yrran BK/IFOHBa 3 641 000 6pos 06HsHoseHH aK11,141/1. BCIIYKII alit/frit/Ica C HONIMHall OT 1 /eA141-1/ nes. AsomoHepHvis Karmran e Haflb/lHO mannareH. 10. PE3EPB14 30.06.2012 r. X14/1. JIB. 31.12.2011r. X1111. 1113. 295 06wm pe3epsH 295 1496 1379 061.140 1791 1674 floKaaarerni Peaeps or nocneAsaw,a oiAeHRa Ha asrvisH H nacmsH OuHancoe °Fr:gem, u32omeenu no MC 00, 30 101411 2012 a. 12 "MEII HHBECT X011,1414Hr " Afi, ap. CO 0145! 06LAwre peaepaw T. 3aKOHOBVITe peaepem, 3aAeneHin no TWOBCKI/IFI 3aKOH Bb3/1143aT Ha 1 791 X1411./113 Cbr/laCHO TbI310BCK148 3aKOH Apymecraoro e Afib>i<H0 Aa nonAbpnta KbM aceKm eAl1H MOMeHT 3aK0HOBlel peaepaw B paamep He no — manbk OT 10% OT aktwoHepHwn Kanmran. 11. HaTpynaHa neHan6a/3ary6a or mimanti roAHHH flomaaaTenH 30.06.2012 r. 31.12.2011r. WA. AB. XHA. AB. HepaanpeAeneHa ne y an6a or mmHanw roAmEm 0 117 06111,0 0 117 30.06.2012 r. 31.12.2011r. X11/1. AB. MIA. JIB. Bmranpor KocrwH6p0A AD, Bmranpor CnaBAHOBO AA Byrimonc I/IHTepHeWbHbfl ALI, MecoKom6vmar Byprac AA CB1lHeBbACTBO CTaM60/10130 AA Taybpl4Heecr AA 2601 583 1075 230 423 106 2661 583 1075 230 423 106 0611A0 5018 5078 HETEKYLLO1 nAckiBlel 12.HETEKYU411 3A,LINDKEHHA KW CBbP3AH101 npEAripkun-ms llomaaaTenii TEKYLLIM IIACHBVI OuHancoe 01774eM, U3COMEICHU no MC 00, 30 10HU 2012 2. 13 "MEII MHBECT xonpmfrir " 44, 13. 3A,Qb/DKEH1451 KbM CBbP3AHI4 ap. COOPIR npumpkurrma FloKa3a-ren14 13H-ranpor KOCTI1F16POR API BIlTallpor CABBAHOBO AA BynnAmRcIAHTephietsbHbn AA MecoKom6HHaT Byprac AA CBI4HeBbACTBO CTBM60/10B0 AA Taybp 141-IeecT AA APYrki 06140 30.06.2012 r. X14/1. AB. 0 51 72 22 37 5 5 192 31.12.2011r. MIA. AB. 111 51 72 22 37 5 6 304 30.06.2012 r. min. BB. 14 4 29 47 31.12.2011r. X14/1. JIB. 10 30.06.2012 r. X1111. AB. 2 13 15 31.12.2011r. 30.06.2012 r. min. AB. 260 260 30.06.2011r. MIA. nB. 0 0 14. Tb13 TOBCKI414 APYTI4 3/VINDKEHMA florca3wrenfri 3aAbfl>KBH14FIKbM nepcoHan OcHrypwrenHii 3aAb/OKBH14/1 ,0,pyrki aaAbInKeHms 06140 3 29 42 15. Abi1)KI4M14 TEKYLIA14 RAHblAfri TioKa3wrenin a H b Wel ROX0A $143W-leCK14 1114ka a H b li Ao6aBeHa CTOCIHOCT 06140 MA. AB. 1 11 12 16. nnIX0/114 OT REAHOCTTA cloKa3arenii A PYrki 061140 Ounancoe omnem, uaeomeenu no MC 00, 30 10HU 2012 a. 14 "ME!? k1HBECT 17. 434HAHCOM1 XOTIAHHF "AA, ap. C001451 nnixopi/ PA3X0R14 4:0 HHaHcooki npHxoAH noma3aTenm 30.06.2012 r. X14/1. DEL 30.06.2011r. X14/1. KB. n1311X0A14 OT AHXBH 1 136 06WP 1 136 30.06.2012 r. 30.06.2011r. /GM KB. 1 MAR. KB. 0 SHHaHCOBH paaxoAH noto3arenm Pa3xopm 3a 6aHtmem TaKCW 06140 ilapaoHnoaHe Ha AaH/3411H11 paaxoA C npHAoHoima AaHb4Ha CTaBKa noKa3aTenil 30.06.2012 r. X1411. 116. 30.06.2011 r. /04/1.1113. 117 17 0 0 0 0 0 0 0 30.06.2012 r. X14/1. KB. 117 30.06.2011 r. X14/1. f1B. 17 CpeAeH 6p014 wapiti 3641000 LI,OXOR Ha eAHa aK4101 B DB. 0.03213 3641000 0.00467 C q e-roeoptHa nevan6a AaHbK no AericrsatAara craBK3 10% AaHb g eH ectietn- OT BOCTOAHHH pa3amon, HeTHO ESKT OT npomnua B AaHbLIHaTa CTaBKa Pa3X0A 3a AaHbK 0 ppxoA Ha eAHa anima floxaaareAH (BHHaHCOB peayn-raT B X14/1. BB. SublaHcoe =item, u3aomeenu no MC00, 301oHu 2012 a. 15 "MEI1 IMBECT X0.11AMHr "AA, ap. C001421 18. C1,6MTPIFI C.J1ER AATATA HA BABAHCA FIHma HaCT1:4111/114 Cb61,1THFI cneA Rara-ra Ha CIDCT31311He Ha OT4eTa. Aara Ha cbcraBsme: 17.07.2012. oaara Ha oAo6pseaHe OT C/4 Ha „Men WHBeCT Xailk1Hf " Pa 18.07.2012. 14310TBlifl /E.1/113 oaa/ PbHOBORIATeall• a-r -1-- /B.BbneB/ CPUH8HC013 onwern, U3201776CHU no MC 00, 30 KUM 2012 a. 16