E:lKEKBAPTAJIbHbIH OTQET

Átírás

1 E:lKEKBAPTAJIbHbIH OTQET OmKpblmoe akli,uolep"oe OOUlreCm60 "H060CUOUPCKUU 3a60() XUMKOllll,ellmpam06 " Kot> 3MUmenma: l0021f 382 KB8PT8JI 2014 r. MeCTO HaxOiK,lJ,eHIHI 3MHTeHTa: POCCHSl, r. HOBOCHOHPCK, JiorLl:aHa XMeJlbHHU:Koro 94 HHtI»0PMaU:HSl, COLl:ep;Kam.aSlcH B HaCTOSlm.eM ejkejmaptajlbhom O'f'lleTe, noll:jle;kht packpbithio B COOTBeTCTBHH C 3aKOHOLl:aTeJlbCTBOM POCCHHCKOH <DeLl:epaU:HH 0 u:ehhbix oymarax reheparrbhbrh Ll:HpeKTOp )lata: 8 abrycta 2014 r. ~~R).Bepr~oB no.1lnhcb / rjiabhoro 6yxraJITepa ~ O.B. HenOMH5IIII;ruI no.1lnhcb )lata: 8 abrycta 2014 r. KOHTaKTHoe nhl.\o: KUpnU'IHUKOBa HaTaJ1bSl BHTftJ1beBHa, Jla'laJ1bHUK OT.1leJIa no KopnOpaTHBJlOMY ynpabj1ehuio U cofictbehhoctu TeneQ>oH; (383) (bake: (383) A.1lpec :.:mektpohhoh no'ltbi: okuk@nccp.ru A.1lpec crpahhlij>i (crpahhl.l,) B ceth HHTepHeT, Ha KOTOPOH packpbibaetch HHQ>0pMall,HH, co.1lepx<alll,ahch B HaCTOHlll,eM e)f(ekbaptam"hom OTLIeTe: disclosure.skrin.ru/disclosure/

2 OrRaBReHHe OrJlaBJleHHe...2 BBe~eHHe...5 I. KpaTKHe CBe~eHIDI 0 JlHuaX, BXO~lIIllHX B COCTaB oprahob ynpabjlehidi 3MHTeHTa, CBe~eHHlI 0 6aHKoBcKHX CqeTaX, 06 ay~htope, OueHlll,HKe H 0 tphhahcobom KOHCYJlhTaIUe 3MHTCHTa, a TalOKC 06 HHhIX JIHuaX, no~nhcabillhx ejkekbaptajlhhhih OTqeT JIm.l,a, BXO,UHIll,He B COCTaB OPraHOB ynpabnehhli 3MHTeHTa CBe,UeHHlI 0 6aHKoBcKHX CqeTaX JMHTeHTa CBe,UeHIDI 06 ay,uhtope (aylvitopax) JMHTeHTa CBe~eHIDI 06 ouehillhke 3MHTeHTa CBe~eHHlI 0 KOHcynhTaHTax 3MHTeHTa CBe~eHHH 06 HHhlX nhuax, no~nhcablllhx ejkekbaptajlhhblll o~et...9 II. OCHOBHaH HHtPopMaUHJI 0 tphhahcobo3kohomfiqeckom COCTOlIHlili 3MHTeHTa TIoKa3aTenH tphhahcobo3kohomfiqeckoh ~ehtenhhoctj.j :1M l:ltehta PhlHOqHall KanHTaJlH3aUHlI 3MHTeHTa H3aTenhcTBa 3MHTeHTa aeMHhie cpe~ctba H Kpe~lITOpCKaH 3a~OnJKeHHOCTh Kpe~HTHall HCTOPIDI 3MHTeHTa aTenhcTBa 3MHTeHTa H3 06eCneqeHl111, npe~octabjlehhoro TPeThHM nhuam...1o TIpOQHe 06JI3aTenhcTBa 3MRTeHTa PHCKH, CB1I3aHHhle C npr06petehhem pa3meillaemhix (pa3meillehhhlx) 3MHCCHOHHhiX uehhhix 6YMar TPacneBhle PHCKH CTPaHOBbIe 11 perhohajihhhie PRCKH...1I <PHHaHcoBhle PHCKR TIpaBoBhle phckh PRCKR, CB1I3aHHhie C ~elltenhhocthlo 3MliTeHTa...11 III. TIo~po6Hall RHtPopMaUHJI 06 3MRTeHTe I1CTOPIDI C03~aHIDI H pa3brtl1e 3MHTeHTa ,n;aHHbIe 0 tphpmehhom HaIiMeHOBaHHH (HaHMeHOBaHHI1) 3MHTeHTa CBe~eHIDI 0 rocy~apctbehhoh pemctpaul'ih 3MHTeHTa CBe~eHIDI 0 c03~amm H pa3bhthh 3MMTeHTa KOHTaKTHalI HHtPopMaUl1l I1~eHTRtPHKauHoHHhIH HOMep HaJlOrODJIaTenhlllHKa <PKfIHaJlhI H IIpe~CTaBRTenhCTBa 3MHTeHTa OCHOBHaJI X03JIHCTBeHHalI ~ejitenhhocth 3MHTeHTa TPaCneBall IIpHHaMeJKHOCTh 3MHTeHTa OCHoBHall X03HHcTBeHHall ~e.litejlhhocth 3MHTeHTa MaTepHaJlhI, TOBaphI (chlphe) H DOCTaBIllI1KH 3MHTeHTa PhIHKH c6hita npoliykij,rh (pa60t, ycnyr) 3MHreHTa CBe~eHRlI 0 HaJlfIqHR Y 3MHTeHTa pa3pelllehhti (nhueh3hh) KfIH.ll.OnyCKOB K OT~enhHhIM BH~aM pa6ot CBe~eHHlI 0 ~ejitenhhocth OT~eJ1hHhIX KaTerOpYlH 3MHTeHTOB 3MHCCl10HHhlX uehhhix 6YMar ,n;onOnmlTenhHhle Tpe60BaHHl1. K 3MHTeHTaM, OCHOBHOf! ~el1.tej1bhocthlo KOTOPhlX libnli:etcli n06wla none3hhix HCKonaeMhlX ,n;oDonHHTenhHhle TPe60BaHHJI K 3MHTeHTaM, OCHOBHotl.ll.elITeJlbHOCThlO KOTOPhIX libnli:etcli OKa3aHHe ycnyr CBlI:3H finahhi 6y~yllleH ~elltejlhhocth 3MHTeHTa YqaCTRe 3MHTeHTa B 6aHKoBcKHX rpynnax, 6aHKoBcKH.lI. XOJJ~HHraX, xon~hhrax H accouhauhlix TIo~KOHTPOnhHbIe 3MHTeHTY oprahh3aui1i1, HMelOlilHe ~Jlll Hero CYIll,eCTBeHHoe 3HaqeHHe CocTaB, ctpyktypa R CTOHMOCTh OCHOBHhlX CpencTB 3MYlTeHTa, j,uhjmpmauhji 0 DnaHax no IIpRo6peTeHRIO, 2

3 .3 3aMeHe, Bbl6blTHfO OCHOBHhIX cpe,uctb, a TaKJKe 060 Bcex <p<lktax 06peMeHeHwi OCHOBHbIX cpe,uctb 3MHTeHTa OCHoBHbIe cpenctba...23 IV. CBe,UeHmI 0 <phhahcobox03}1iktbehhoh ne}ltejibhocth 3MHTeHTa Pe3YJIbTaTbI <phhahcobox03hhctbehhoh nehtejibhocth 3vUlTeHTa JIHKBI1,UHOCTb 3MHTeHTa, noctato'lhoctb KamnaJIa pOTHhIX cpenctb <PI1HaHCOBble BJIOJKeHH5I 3MI1TeHTa HeMaTepl1aJ1bHble akti1bbi 3MHTeHTa CBeLIeHI1}1 0 rrojiiithke II pacxonax 3MIITeHTa B 06JIaCTH HaY'IHOTeXHII'leCKOrO Pa3BIITHH, B OTHomeHMH mli.l,eh3iih H rratehtob, HOBbIX pa3pa60tok II HCCJIe,UoBaHHH AHaJlM3 TeH)l.eHQMH pa3bhtmi B c<pepe OCHOBHOlineHTe.;rl;.HocTM '}MHTeHTa AHaJIH3 <paktopob H YCJIOBlIH, BJIIDIIOIQlIX Ha ne}ltejibjloctb 3MMTeHTa KOHKypeHTbI 3MMTeHTa...25 V. I10,Up06Hble CBeneHmI 0 JIMQax, BXOMlJ..I.HX B COCTaB oprahob ynpabjlehh}i 3MMTeHTa, oprahob 3MI1TeHTa rro KOHTPOJIlO 3a ero <plihahcobox03}1hctbehhoh,uehtejibhoctblo, II KpaTKl1e CBeneHHH 0 COTpYLIHI1KaX (pa60thiikax) 3MHTeHTa CBeneHI1H 0 ctpyktype H KOMrreTeHQHH oprahob ynpabjic'hmi 3MHTeHTa HH<popMaQmI 0 JIHQax, BXOMlJ..I.HX B COCTaB oprahob ynpabjiehh}i 3MHTeHTa COCTaB COBeTa,UHpeKTopOB (Ha6JIlOnaTeJIbHOrO cobeta) 3MHTeHTa HH<p0pMaUmI 0 e,lliihojill'ihom HCrrOJIHlITeJIbHOM oprahe 3MI1TeHTa CocTaB KOJIJIerHaJIbHOrO HCrrOJImneJIbHOrO opraha 3MHTeHTa CBe,lleHlm 0 pa3mepe B03HarpaJKll.eHIDI, JIbrOT HhmH KOMlleHCUQI1H pacxonob no KaJKnoMY oprahy yrrpabjiehlul 3MHTeHTa CBe,lleHIDI 0 ctpykrype H KOMneTeHIum oprahob KOHTPOJIH 3a <pi1hahcobox03hhctbehhohnehte,lbhoctbfo 3MHTeHl'a HH<popMaQIDI 0 JIHQaX, BXO,llllIQlIX B COCTaB oprahob KOH7pOll}l 3a <phhahcobox03}1hctbehhoh.ue5ltejibhoctblo 3MHTeHTa CBe,UeHHH 0 pa3mepe B03HarpaJK.ueHIDI, nbrot whnh KOMneHcaQI1H pacxo,llob no oprahy KOHTPOJIH 3a <phhahcobox03}1hctbehhoh,lle}ltejibhoctblo 3MHTeHTa ,1J;aHHble 0 QHCJIeHHOCTH H 0606meHHble ;:I.aHHble 0 COCTUBe COTPY;:I.IHiKOB (pa60thhkob) 3Ml1TeHTa, a TaKJKe 06 H3MeHeHIIH 'IHCJIeHHOCTII COTPYll.HI1KOB (pa60thhkob) 3MHTeHTa CBe;:l.eHH}I 0 JIlO6blX 06113aTenbcTBax 3MHTeHTa rrepen COlpy,UHHKUMH (pa60thi1kamii), KaCalOml1XC}I B03MOJKHOCTI1llX Y'laCTmI B YCTaBHOM (ck.,1a.uo'lhom) KarrHTlure (naebom <poh,lle) 3MI1TeHTa...39 VI. CBe,lleHmI 06 Y'IaCTHHKax (akqi10hepax) 3MliTeHTa II 0 cobepmehhblx 3:\IllTeHTOM CLIeJIKaX, B cobepmehhh KOTOPbIX I1MeJIaCb 3al1HTepeCOBaHHocTb CBeneHl1l meM KOJIll'IeCTBe akuhohepob (Y'IaCTHHKoS) 3MlneHTa CBeneHlUl 06 yqacthi1kax (akuhohepax) 3MHTeHTa, BJIaHelOIQI1X He MeHee '{em 5 npoqehtami1 ero YCTaBHOro (CKJIa)lo,{Horo) Kanl1TaJla (rraeboro <poh,lla) J1JI1i He MeHee qeyl 5 npol(ehtamii ero 06h1KHOBeHHhIx akqiih, a TaKJKe CBe;:l.eHlrn: 0 KOHTP0.llHpYlOmllX TaKlIX yqacthi1kob (akui10hepob) mntax, a B cnyl.\ae OTCYTCTBmI TaKIIX nl1u 06 lix Y'IaCTHHKax (akuliohepax), BJIa,llelOmHX He MeHee 'IeM 20 npouehtamh YCTaBHoro (ckjia,lloll:horo) Karrl1TaJla (naeboro <poh)l.a) J1JIH He MeHee qem 20 npouehtamh I1X 06I>IKHOBeHHb!X akui1h CBe,lleHmI 0,llOJle yqacth}i rocy)lapctba I1JIH MYHI1UHrra.rrhHoro 06pa30BaHI1}1 B YCTaBHOM (CKJIa.uO'lHoM) Kanl1Ta.1e (rraebom <poh)le) 3MI1TeHTa, HaJIII'llI1I CrreQllaJIbHOrO npasa ('30JIOTOH akumh') CBe,lleHI1}1 06 orpahll'iemlhx Ha yqactlie B YCTaBHOM (ckjla.uol.\hom) KarrHTaJIe (naebom <poh,lle) 3MHTeHTa CBe,lleHI1} MeHeHIIHX B COCTaBe II pa3mepe yqactlul akuhohepob (Y'IaCTHHKoB) 3MHTeHTa, BJIa,llefOmI1X He MeHee 'IeM 5 npouehtami1 ero YCTaBHoro (CKJIa.uO'lHOro) KanHTaJla (rraeboro <pohna) I1JIH He MeHee '{em 5 rrpoqehtami1 ero 06bIKHOBeHHblx akqi1h CBeneHIDI 0 cobepmehhblx 3MHTeHTOM c.uejlkax. B COBepmeHHH KOTOPhlX HMeJIaCh 3a'llHTepeCOBaHHocTb CBe,lleHIIll 0 pa3mepe,lle6litopckoh 3a,llOJIJKeHHOCTH...42 VII. 6yxraJITepcKM(<pI1HaHcoBM) OT'IeTHOCTb 3Ml1TeHTa Ii I1HaH <PHHaHCOBaHI1H<PopMaUH}I ro,llobm 6yxraJITepcKaH(<pHHaHCOBa}l) OT'leTHOCTb 3MHTeHTa KBapTaJIbHaH 6yxraJITepCKM (<pi1hahcoba}l) OT'IeTHOCTb :lmi1tehia CBO,llHaH6yxraJITepCKaH (KoHConH,llHpoBaHHa}l (pi1hahcobm) OT'ieTHOCTb 3MHTeIITa CBe,UeHHSl 06 Y'leTHol1 nojll1ti1ke 3MIITeHTa

4 7.5. CBe,n:eHH5I 06 06weH cymme 3KcrropTa, a TaK)Ke o,n:one, KGTOpylO COCTaBn5IeT 3KcnopT B 06weM 06'heMe rrpo,n:a)k CBe,n:eHH5I 0 cywectbehhblx 1I3MeHeHH5IX, npo1l30llle,n:wi1x B COCTaBe HMyweCTBa 3MHTeHTa nocne,n:atbl OKOWIaHH5I nocne,n:hero 3aBepwemIOro <phhahcoboro ro!j,a CBe,n:eHH5I 06 yqacthh 3MHTeHTa B cy,n:e6hblx rrpoueccax B cny'lae, ecjlh TaKoe Y'laCTHe MO)KeT cywectbehho otpa3hthc5i Ha qnmahcobox035ihctbehhoh,n:e5itejibhoctl1 3M\.1TeHTa...47 VIII.,ll;onOnHl1TenbHhle CBe,n:eHH5I 06 3MI1TeHTe 11 0 pa3mewehhhlx 11M 3MI1CCHOHHbiX uehhblx 6YMarax ,ll;ononHHTenbHble CBe,n:eHI15I 06 3MI1TeHTe Cse)J.eHH5l: 0 pa3mepe, CTPyl<Type YCTaBHoro (ckaailo'lhgro) Karrl1Tarra (rraeboro <pohna) 3MHTeHTa CBe)J.eHH5I 06 H3MeHeHHH pa3mepa YCTaBHoro (CKJIa)J.OqHOro) Karrl1Tarra (rraeboro <poh)j.a) 3MHTeHTa CBe)J.eHH5I 0 rrop5i,n:ke C03hlsa H rrpobe,n:ehl15i C06paHl151 uace,n:ahh5i) SblClllero opraha yrrpabnehh5i 3MI1TeHTa CBe,n:eHH5I 0 KOMMepqeCKHX oprahh3auh5fx, B KOTOPblX 3MI1TeHT BnaD,eeT He MeHee qem 5 rrpouehtamh YCTaBHoro (CKnaD,OqHOro) KarrHTaJIa (rraeboro <pohd,a) JII160 He MeHee qem 5 npouehtamh 06blKHoBeHHbix akulih CBeD,eHIDI 0 cywectsehhbix c,n:enkax, cobeplllchhbix JMHTeHTOM CBeD,eHlUl 0 Kpe,n:HTHbIX pehthhrax 3MI1TeHTa CBe,n:eHI15I 0 Ka)K,n:OH. KaTerOpl1l1 (TlIne) akui1h 3MIlTeHTa CBe,n:eHI15I 0 rrped,bl.nywi1x BblrrycKax 3MI1CCI10HHbiX uehlibix 6YMar 3MI1TeHTa. 3a licknloqehl1em akuhh 3MHTeHTa CBe,n:eHIDI 0 BblrryCKax, Bce uehhhle 6YMam KOTOPhIX noralllehbl CBe,n:eHlUl 0 BblrrycKax, uehhble 6YMarl1 KOTOPblX He llbn5llotc51 rrorawehhbimi CBe,n:eHI15I 0 Jlllue (m1uax), npe,n:octabhblllem (npe,n:oct3bi1billllx) o6ecneqehl1e no 06JlllraulUlM 3MlITeHTa C o6ecne'lehhem, a TaK)Ke 06 ycnob1i5ix 06eCneQeHH51 HcnonHt:Hl15I o6513atenhctb no 06nliraUl15IM 3MI1TeHTa C o6ecne'lehhem I. Y CJlOBH5I 06eCrreQeHliH HcnOnHeHli5I 065I3aTenhcTB no 06nnrall.I15l:M C HnOTe'lHblM nokpbithem CBe,n:eHHH 06 OpraHl133UHHX, ocywectbnlilowhx yqet npab Ha 3MHCCI10HHhie uehhhle 6YMam 3MHTeHTa CBe,n:eHIDI 0 3aKOHo,n:aTenhHblX aktax, perynhpy!:owhx Bonpocbl HMrropTa H 3KCnOpTa KaUIiTaJIa, KOTopble MOryT nobnh5ith Ha BhlIlnaTY,n:l1BliD.eH.LJ:OB, npouehtob 11 }:lp)'fi1x nnate)keti Hepe3HD,eHTaM OnlicaHl1e nop5i,n:ka HaJIoro06no)KeHH5I D,OXOD,OB no pa3mewehhhim 11 pa3mewaembim 3MliCCHOHHblM uehhblm 6YMaraM 3MIiTeHTa CBe,n:eHIi5I 06 06'h5IBneHHblx (Ha'lI1CneHHhlx) 11 0 BhlIlna'!e'HHbIX 2IHBH.!l.eH,n:ax ITO akuidim 3MI1TeHTa, a TaK)Ke 0,n:oxo,n:ax rro o6nhrauh5im 3MI1TeHTa CBeAeHH5I 06 06'h5l:BneHHhlx H BhITIJla'leHHhlX llhbi1)1eh]lax no 3KUl1HM 3MHTeHTa...5I CBe,n:eHH5I 0 Ha'UICJIeHHblX Ii BbTnna'leHHbiX,n:oXOD,ax ITO o6jll1raumim 3MI1TeHTa I1Hbie CBelleHIDI CBe,n:eHIDI 0 npe.!l.ctabllhembix uehhhix 6YMarax Ii 3MUTeHTe rrpe)1ctabjl5iembix uehhhix 6YMar; npaso c06ctbehhocti1 Ha KOTophle Y.!l.OCTOBep5IeTC5I POCCHMCKHMI1.'J.err03I1TapHhIMI1 pacnlickamh...54 nph.jio)kehl1e K e)kekbaptajibhomy OT'leTy. [011.0Ba5I CBO.!l.Ha}! 6yxrallTepCKa5I (KOHCOJ1H)1l1pOBaHHaH <piihahcoba5i) OTqeTHOCTb,cocTaBneHHa5I B COOTBeTCTBl11i C Me)K,n:YHap0D,HblMH ctahllaptamh <pi1hahcoboh OTQeTHOCTIi mr60 HHblMH, OTJIl1'lHbIMl1 OT MC<DO, MeJKD,yHapO)1HO rrpmhahhblmi1 npafll1namh

5 BBeJl:eHlle OCHOBaHIDI B03HHKHOBeHHH y 3MHTeHTa 06H3aHHOCTH OCYlUeCTBJIHTb packpblthe HH$OpMaUHH B $OpMe e)i(ekbaptajibhoro OTqeTa 3MumeHm R8J1RemCR aku,uohephblm 06ut,eCm80JW, CO:U)almbUl npu "pu6amu3au,uu zocyoapcm8ehhbix U/U/lU MYHuu,UnaJIbHbIX npeonpurmuii (ux noopa30em!huii), U 8 COOm8emCm8UU C lulahom npu8amu3au,uu, ym8ep:jicoehhbljw 8 ycmaho(l'lehhom noproke U R6/UI8UIIlJWCR lia oamy ezo ym8ep:jicoehur npocnekmom :JMUCCUU aku,uii makozo :J,WUmeHma, 6blJla npeoycjftompehll 60J:ltOJlCHOCmb OmlfY:JICOeHUR aku,uii :J,'HUmeHma (iojlee lfem 500 npuo6pemame/lrm Jlu(io HeozpaHulfeHHoMY KpyZy JlUU, HaCTOHlUHH e)i(ekbaptajihhhih OTqCT CO,nCP)I(HT ouehkh H nporh03bl yrrojihomoqchhblx oprahob yrrpabjichidi 3MHTCHTa KaCaTCJIhHO 6y,nYlUHX C06hlTHH WHJIH,nCHCTBHH, nepcrrekthb pa3bhtidi otpacml 3KOHOMHKH, B KOTOPOH 3MHTCHT ocyluectbjihet OCHOBHYIO,neHTcJIhHOCTb, H pe3yjihtatob,ne}ltejibhocth 3MHTCHTa, B TOM qhcjie rrjiahob 3MHTCHTa, Bep05ITHOCTH HaCTyrrJIeHIDI OnpeiIeJICHHblX C06hITI1H Ii COBepIIIeHH5I onpe,ncjiehhhlx,nchctbhh. I1HBecTophl He,nO"l)1{Hhl rrojihocthlo rro"1arathch Ha OL(eHKI1 H nporh03bl oprahob yrrpabnehi1h 3Ml'lTeHTa, TaK KaK $aktf!qeckhe pe3ynhtathi,ne51tenhhocti1 3MI1TeHT<l B 6))J,ylUCM MoryI OTJInl.{aThC51 OT rrporh03hpyemhlx pe3yjihtatob ITO MHOnIM nphqhham. TIpHo6peTeHI1e uehhbix 6YMar 3MI1TeHTa CBH3aHO C phckamh, onhcahhhimi1 B HaCTOHlUeM e)l{ekbaptalhhom OTQeTe. 5

6 I. KpaTl\.:He CBe,LJ;eHHH 0 J1Hu;aX, BXO,LJ;HlIJ;HX B COCTaB oprahob ynpabjlehhh 3MHTeHTa, CBe,LJ;eHHH 0 6aHKoBcKHX CqeTaX, 06 ay,lj;htope, Ou;eHlIJ;HKe H 0 ljlhhahcobom KOHcYJlhTaHTe 3MHTeUTa, a TalOKe 06 HHhIX J1Hu;aX, no,lj;nhcabidhx e~ekbaptajlhhhiii OTqeT 1.1. JIHQa, BXO,lJ;SnQHe B COCTaB oprahob y"pabjiehhsi C1MHTeHTa COCTaB COBeTa LlHpeKTopOB (Ha6JllOLlaTeJIhHOrO COBeTa) 3MHreHTa <1>110 roll pmkllehidi JIaBpeHlOK I1eTp 11BaHoBWI (rrpellcellatejih) 1949 Bepra30B KOHCTaHTHH IOpheBll'I 1977 KOHcTaHTHHoB BaCHJIHH JIeoHapLlOBll'I 1960 KYLlpllBueB IOpHH AJIeKCeeBfPI 1963 JIHXTepMaH BJIaLlHMHp 5IKOBJIeBWI BaHeu ~HTpHH BaCllJIheBWI 1982 HHKHneJIOBa HaTaJIhll BJIaLlHMHpoBHa 1963 ELlHHOJIWIHhIH HCnOJIHHTeJIhHhlH oprah 3MHTeHTa <l>ho ~ Bep,,,oB KOHeTaHTHH IOp"B"" 1977 COCTaB KOJIJIerHaJIhHOrO HCrrOJIHHTeJIhHoro opraha 3MHTeHTa KOJUle2UaJlbHbiU ucnollhume.nbhblu op2ah He npeoyc.wompeh 1.2. CBe,lJ;eHHSI 0 6aHKoBcKHX C'IeTaX 3MHTeHTa H3MeHeHuR 6 cocma6e UHlpopMau,uu HaCmOJlUl,e20 nylll<mll 6 om'lemllo.w 1<6apmaJIe Ile npoucxooullu 1.3. CBe,lJ;eHHSI 06 ay,lj;htope (ay,lj;htopax) 3MHTeHTa Y Ka3hIBaeTClI HH<p0pMaUIDi 06 ayllhtope (ayllhtopax), ocymectbjililomem (ocymectbhbiiiem) He3aBHcHMYlO rrpobepky 6yxraJITepCKOH (<phhahcoboh) OT'leTHOCTH 3MHTeHTa, a TaK)!(e CBOLlHOH 6yxraJITepCKOH (KOHCOJIHLlHpOBaHHoH <phhahcoboh) OT'leTHOCTH 3MHTeHTa H (HmO rpyrrrrhi oprahh3auhh, libjililomhxcr: rro OTHOIIleHHIO Llpyr K Llpyry KOHTpOJIHpYlOmHM H no,l(kohtpojlbhbim ;muamh JIH aHHhIX COCTaBJIlITh TaKYIO OT'leTHOCTh no HHhIM OCHOBaHHlIM H B nopllllke, KOTophle npellycmotpehhi <pellepajihhhimh 3aKOHaMH, ecjih XOTlI 6hI OLlHOH H3 YKa3aHHhIX oprahh3auhh libnlletcli 3MHTeHT (LlaJIee CBOLlHall 6yxraJITepCKall (KOHCOJIHLlHpOBaHHall <phhahcoball) OT'leTHOCTh 3Ml1TeHTa), BXOLlllmeH B COCTaB e)!(ekbaptajihhoro OT'leTa, Ha OCHOBaHHH 3aKJIIO'leHHOrO C HHM LlorOBopa, a TaK)!(e 06 ayuhtope (ayllhtopax), YTBep)!(LleHHOM (BhI6paHHoM) Mll ayllhta rolloboh 6yxraJITepCKOH (<phhahcoboh) OT4eTHOCTI1 3MHTeHTa, B TOM 'lhcne ero CBOLlHOH 6yxraJITepCKOH (KOHconHLlHpOBaHHOH <phhahcoboii) OT'leTHOCTH, 3a TeKymHH H nocnellhhh 3aBepIIleHHhIH <phhahcobhih roll. I1onHoe <phpmehhoe HaHMeHOBaHHe: 06U1,eCm60 C 02pallU'lellllOU om6emcm6ellhocmblo «tpuhahc06ble U 6yxzaJImepcl<ue I<OHcYllbmallmbl» COKpameHHoe <phpmehhoe HaHMeHOBaHHe: 000 «tpek» MeCTO HaXO)!(LleHIDi: ,2. MOCI<6a, yll. MRCHUU,l<llR, , cmp. 2 AE 11HH: OrPH: TeJIe<p0H: (495) <l>akc: (495) ALlpec 3JIeKTpOHHOH no'lthi:jbk@jbk.tu 6

7 AaHHble 0 '!nehctbe aylunopa B camoperymlpyemblx oprahlnahl'llix ay.i1.11topob: IloJIHoe HallMeHOBaHHe: HeKOMJflep'leCKOe napmnepcm(jo «AyoumopcKaR lla.rtama POCCUU» MecTo HaXQ)K)leHIDI: POCCUR, 2. MOCKBa, 3u CblpO:flRmnU'leCKUU nepeyjlok 3/9 cmp.3 <P11HaHCOBblH roj], (ro)l,bi) 113 qhcna rtocjie)lhhx IUITU 3aBepmeHHhlX qulhahcobblx net 11 TeKYrn.ero <phhahcoboro ro)la, 3a KOTOPbIH (3a KOTopble) ay)lhtopom npoboj],hjiacb (6YileT npobo)lhtbc}l) He3aBHClIMa}l npobepka ro)loboi1 6yxramepCKOH C<pHHaHcoBol1) OTqeTHOCTH 3MHTeHTa IiyxramepCKaf! (<phhahcoball) OTqeTHOCTb, ro.1l: CBOLl,Hali 6yxraJnepCKall OTqeTHOCTb, roll KOHconllA11pOBaHHaf! qhlhahcobali OT'!eTHOCTb, ro.1l: <paktophl, KOTophie MOryT OKaJaTb BJIWIHHe Ha He3aBI1CHMOC1h ayjii1topa OT 3MHTeHTa, B TOM qhcjie HH<popMall,IDI 0 HaJIH'IHH cyrn.ectbehhhix HHTepeCOB, CB}l3hIBaIOLUMX ay)lhtopa ()loji)l(hocthhix nhll, ay)lhtopa) C 3MHTeHTOM (.1I:OJI)l(HOCTHblMH JIHll,aMH 3MHTeHTa) l/jakmopob, Komop61e Mozym OKa:Jam6 6JlURUUe ua ue.1q6ucu,'fiocm6 ayoumopa om JMUmeHma, a makjlce cyu{ecmbehll6ix uumepec06, C6R3616alOU{lIX ayijumopa (OOiIJICHOCmH6IX lluu, ayi)umopa) C J,'fIUmeHmOM (OO/IJlCHOCmU6I.'flU Jluu,aMU JMUmeHma), Hem IlOPll.1l:0K Bhl60pa ay.1l:htopa 3MMTeHTa HanH'IHe npoll,e)lypbl TeH.1I:epa, CB}l3aHHOro C BbI60pOM aylhttopa, 11 ero OCHOBHhle YCJIOBHll: Ayoumop onpeoejleh ua OCII06allUU KOIlKypellou npmwi)yp61 6 popj'fie npou,ei)yp61 3aKynKu no enocooy OmKp61m020 3anpoca npeojlojicelluu. TpeOOBallUR K K6UJlUpuKau,uu ayoumopa: On611n paoombi lia p6111ke ayoumopckux ycilyz lie,/flellee nrmu Jlem; UUJlU'lue 0020Bopa cmpux06allur npopeccuohujlbuou om6emcm6euiiocmu; UUJlU'lue 6 Ulmame ayoumopckou opzauu3au,uu cneu,uq.'luem06, u,uelou{u;r ijeucmbyiou(ue KBaJlUpuKau,UOIlIlble ammecmambl Ita npa80 ocyu(ecm8jlellur ayoumopckou i)erme.'l61wcmu; liil'lu'lue Jluu,eIl3UU l/jce Poceuu Ha ocyu(ecmbjlellue pa60m c UCnOJlb30Ballue,u C6eoeuuu, cocm(6)1riou{ux 20cmauuy. Ilp0ll,e,Uypa BbI.1I:BH)KeHIDI KaH,UH.1I:aTypbl ay,uhtopa.1lj1}l yrbep)l(.1i:ehidi co6pahhem akqhohepob (yqacthi1kob), B TOM qhcne oprah ynpabjiehidi, npllhlimaioll(l1h COOTBeTCTBYIOlllee pemehue: llpa60 Buecmu Kallouoamypy ayoumopa B nobecmky OIlR 06U(e20 co6pahur aku,uohepob npuhaojlejicum: aku,uohepam, R6lIRIOU{U.",'CR 6Jloi)ellbu,a,."u 6 COBot<ynHocmu OBYX U ao/lee npou,ehm06 ZOJ10CYIOU{UX aku,uii 06U{ecmBa Ha oamy noi)a'lu 1aRBKU c npeojlojicehur,."u 8 nobecmky OIlR; COBemy oupekm0p06. BHeeellue Kalli)uoamYPbl ayoumopa 11 nol1ecmky OHR oou{e20 coopahur aku,uohepob ocyu{ecmb/lremcr 8 nopri)ke U B CPOKU, ycmahollllehhble l/jei)epa.1bllhl,'fi Ja1<OHOj'" om N 208l/J3 «06 aku,uollep"blx oou{ecm6ux», cmabom DAO "H3XK" U llojlo;jicehue,'fi «00 OoU(ej'fl coapalluu aku,uollepob DAD «H1XK». B coombemcmbuu C nyilkmom 2 cmambu 86 l/jei)epll1bhoi'o 1aKOlla om N 208l/J3 «00 akli.,uohephblx oou{eembux» U ny"kmom YcmaBa 0.10 "H3XK" ymbepjici)ellue ayi)umopa 00U{ecm6a omhocumcr K KOMnemellll.,uu oou{ezo coopahur aku,uollepo6. YKa3bIBaeTC}l HH<popMaUIDI 0 paootax, npobo.1l:hmbix ay.1l:l1topom B pamkax CrreQHaJIbHblX ay)li1topckl1x 3a)laHHH: Cneu,ua.llbllblX ayi)umopckux npobepok lie npo60i)ujloc6. OrrHcbIBaeTC}l nop}l,uok onpe,uejiehh~ pa3mepa B03Harpa,)l(,UeHH}l ay.ll.htopa, YKa3bIBaeTclI <pakth'ieckhh pa3mep B03Harpa:lK,UeHlUl, BbUlnaqeHImro 3MHTeHTOM ay.ll.htopy no HToraM nocnellhero 3aBepmeHHoro (jmhahcoboro ro,ua, 3a KOTOPhiH ay,uhtopom npobo,uhjiacb He3aBHCHMali nposepk<t 6yxraJITepcKoi1 (<p1.fhahcoboi1) OTQeTHOCTH 3MHTeHTa, nphbollhtcli HH<popMaUIDI 0 H~ll1'!HH otcpo<[etthhlx I{ npocpoqehhhix rmate)l(eii 3a OKa3aHHhIe ay,uhtopom ycjiyrw: 7

8 Pa3.;Hep Onllambl ycjlyz ayoumopa 06U1,eCm6a OnpeOe.ilJlemCJI peluehue.~1 C06emOM OUpeKmOp06. Pa3.nep 6031laZpaJICOeliUJI 000 "lpek", 6blnllallellilbiU no umozajh np06epku 6y.'aClJlmepCKOU (tjjuliailcooou) om'lemllocmu 3a 2013 zoo, py6. IIpMBOJlMTCH MH<p0pMaUM5l 0 HaJIWIMM OTCpO'leHHhlX 11 ycjiyrh: npocpo'lehhbix []JJaTe)J(eli 3a OKa3aHHble ayamtopom OmCpO'leHllbiX U npocpollellllbix nilamejiceu 3a OKtt3aHIlbie ayoumopom yc:lyzu Item. ITOJIHoe <phpmehhoe HaHMeHOBaHHe: 06U1, C11l60 C ozpawlilenhou om6emcm6eltnoci1lblo KOltcllflmunzo«aJl Ko,nnaHUJI "CHE3KCHEPTH3A" COKpameHHoe <phpmehhoe HaHMeHOBaHHe: 000 KK "CHli3KCHEPTH3A" MecTo HaXO)J(llemrn: , z. H06ocu6upcK, yll. KClJneItCKtlJl, O. 53 I1HH: Of'PH: TeJIe<p0H: (383) <l>akc: (383) AllPec :mektpohhoh rro'ltbi: consalt@,sibexp.ru )l;ahhble 'IJIeHCTBe ayjlhtopa B camoperyjimpyemblx opram13aluu1x ayjlhtopob: IIoJlHoe HaMMeHOBaHHe: HeKoJH"nep'lecKoe napmllepcmoo «Ay()umopcKaJl HWlQma Poccuu>; MecTO HaxO)J(JleHH5l: POCCUJI, z. MocKoa, 3u CblpOMJlmnUlleCKuu nepeyllok 3/9 cmp. 3 <l>mhahcobbim rojl (rojlhl) H3 'IHCJIa liocjiejlhhx lliith 3aBepmeHHhlX <pmhahcobbix net H TeKymero cphhahcoboro rojla, 3a KOTOPbIH (3a KOTopble) ayjimtopom rrpobojlmjiacb (6yIIeT npobojlmtbcji:) He3aBHCHMa51 npobepka rojloboli 6yxraJITepCKOH (cphhahcoboh) OT'leTHOCTH JMHTeHTa EyxraJITepCKM (cphhahcobajl:) CBOJlHaJl: 6YXraJITepCKaa KOHCOJIHJlMpOBaHHaH OT'IeTHOCTb,rO,n: OT'IeTHOCTb, roil cphhahcobm OT'IeTHOCTb, roil ,3 <l>aktopbi, KOTophIe MOryT OKa3aTb BJIH5lHHe Ha He3aB(1CMMOCTb ay,n:htopa OT JMMTeHTa, B TOM 'IHCJIe HH<pOpMaIIHH 0 HaJIWIHH cymectbehhbix HHTepeCOB, CBH3hlsalOmMX ayjlhtopa (,n:oji)j(hocthbix JIMU ayjlhtopa) C JMHTeHTOM (,n:ojiikhocthhimh mmamh JMHTeHTa) lpakmop06, Komopbfe Mozym OKa3amb OilUJIIlUe Ita ltel06ucujltocmb ayoumopa om JMUmeltma, a makjlce cyul,ecm6ennbix unmepecoo, COJl3bl6alOUI,UX ayoumopo (OOIlJICHOCmHbIX.1UI( ayoumopa) c J.!Uumenmo.n (ooiljicnocmltblmu ilul(amu JMUmenma), nem ITOPHJlOK BhI60pa ay,n:mtopa 3MMTeHTa HaJIWIHe npouejlyphi TeH)lepa, CBH3aHHoro C BbI6opOM ayllhtopa, M ero OCHOBHble YCJIOBH51: Ayoumop onpeoe.nen na OCn06altUU KOIlKypCItOU npol(coypbl 0 tjjop"ne npol(eoypbl 3aKynKu no cnoco6y omkpblmozo 3anpoca npeo/iojiceltuu. Tpeoo«altuJI K K6aJlUtjJUKOl(UU ayoumopa: Onbl1n paootnbl 11(1 pblltke ayoumopckux ycilyz Ite.neltee nrmu Ilem; HaJlUIlUe 6 Ulmame ayoumopckou OpZtlltU3au,uu cneu,uajlucm06, UMelOUI,UX oeucm6yloui,ue K6aJlutjJUKal(UOltltbie ammecmambl Ita npaoo ocyul,ecffl6.lleltuji ayoumopckou OeJlm.ilbItOCmU; llajlullue i>ozo60pa cmpaxo«alluji npotjjeccuoltajlbllou om6emcm6ellltocmu; lla/luilue IIUl(ell3UU lpce POCCUU Ita ocyul,ecm61lellue pa60m C ucnollb306alluejh coei>eltuu, cocmaoilj/ioui,lix zocmaulty. ITpou,eJlypa BbI,n:BMJKeHH5l KaHIlMJlaTypbl ayjlhtopa JlJIH yraep)j(jlehhji: co6pahmem akiimohepob (yqacthmkob), B TOM 'IHCJIe oprah yrrpabjiehh5l, rrphhhmalomhh COOTBeTCTSYlOUlee pewehhe: He ymoepjicoaemcjl OOUl,UM coopallue.,n aki(1i0nep06 8

9 YKa3bIBaeTCH HH<pOpMaUIDf 0 pa6otax, npoboahmblx ayahtopom B pamkax CneUH<DlbHbIX ayahtopckhx 3aAaHHH: PaOOmbl «pami<<<x cneu,uallbltblx ayoumopcl<ux 3ai)altUU Hi;' npo«00ll1ucb Om1CblBaeTCH nophaok OnpeAeJIeHHH pa3mepa B03HarpmIUleHHH aynl1topa, YKa:3bIBaeTCH <paktk'{eckhh pa3mep B03Harpa)KAeHIDf, BbiTIlla4eHHoro 3MHTeHTOM ayai1topy no HToraM nocjleahero 3aBeplIleHHoro <ptrhahcoboro roaa, 3a KOTOPbIH ayahtopom npoboalinacb He3aBHCHMaH llpobepka 6yxraJITepCKOH (<plmahcoboh) OT4eTHOCTH 3MHTeHTa, IIpI1BOAI1TCH I1H<popMal(H5f 0 HaJlH'l111I OTcpO'IeHHblX H rrpocp04ehhhix njlate)keii 3a OKa3aHHbIe ayahtopom ycjlyrh: PalMep «OlltaZpaJICoeltUJI onpeoe/telt no umozajh 1<0ltKyPCIlOU npou,eoypbl. Ayoum 1<0ltCOllUoupo«allltOU pultallco«ou omllemllocmu OAO "H3XK" 1a 2013 zoo pyo. I1PHBOAHTCH f!h<popmauidf 0 HMH4HlI OTcp04eHHhIX H npocpollehhblx l1jiate)keii 3a OKa1aHHhIe ayaiitopom yc.lyrh: Omcpollellllbix U npocpo'leflltblx ll.ilamejiceu 3a Ol<lZJaltllble ayoumopom YC:IYZU liem CBeJJ;eHHD 06 OQeH"HKe JMHTeHTa H1MelleHUJI «cocma«e Ullpop,'lfau,uu Itacmomu,ezo nyltl<ma 8 omllemllojh I<<<apmalle Ite llpoucxooullu 1.5. CBeJJ;eHHD 0 KOHcYJlhTaHTax JMHTeHTa l/juhallc08ble I<OIlCYllbmaltmbl no OCII08aIlUJI,H, nepelluc.lellllbul «liacmojllll,e:11 ny"l<me, 8 mellellue 12 MeCJlu,e«00 oambl OI<OllllallUJI omllemllozo 1<8apmaJIa Ite IlpUfJ/leI<U;7UCb 1.6. CBeJJ;eHHn 06 HHhlX JluQax, nojj;nucabillux e1kekbapta.f1hhhlh OTQeT <PYlO: BepZa308 KOlIcmallmUII IOpbe8ulI [OA p0)kaehidf: 1977 CBen,eHIDf 06 OCHORHOM MeCTe pa60thi: OpraHH3aUHH: OmKpblmoe al<u,uollepltoe OOlll,eCm80 "HOfJOCUlJupcl<uu 3a80i) XlLHI<01lu,ellmpamo8",ll;OJI)KHOCTb: ZellepallbllblU oupel<mop <P110: HenOMIIJlllI,aR OJlbza BJlQOUMupo«lta [on, p0)kaehidf: 1966 CBeAeHIDf 06 OCHOBHOM MeCTe pa6otbi: OpraHH3auHlI.: Oml<pblmOe aku,uoltepltoe OOlll,eCtn80 "H080CUOUPCKUU 1a800 XlufKollu,ellmpamo8",ll;OJI)KHOCTb: lail1ecmumellb ma8/iozo oyxzallmepa no npou16oocm8eltllomy Yllemy II. OCHOBHaH HH<I»opMa~HH 0 <l»hhai:llcobo3kohomh'1eckom COCTOHHHH 3MHTeHTa 2.1. IIoKa3aTeJlu 4>uHaHCOBOJKOHOMHQeCKOii L~eSlTeJII.HOCTU 3MHTeHTa B C8J11U C ntem, limo u,ellllble 0YMazu JJ'lfumellma lie 8J<.,HOllellbl 8 cnucol< u,ellllblx oymaz, oonylli,ewlblx I< mopzam Ita opzallulamope mopz08l1u lia pbllll<e u,ellllblx oy.haz, U ],HUmellm lie Jl8JlJIemCJl opzallulau,ueu, npei)ocma8u8lueu ooecnelleltue no owluzau,uji,'if i)pyzozo }.ltumellma, 1<0mOpble 8KJllOlIellbi 8 cnucoi< u,eltltblx 0YMUZ, i)onylll,ellllblx I< mopzam Ila opzaltujamope mopzo«.lu lia pbtlll<e u,ellllblx OYMaz, lia OCII08allUU n. 5.9 llo/iojicelluji 0 pacl<pblmuu UltpOp,*fau,uu ltacmojllll,ar ullpopma14ujl 'JJHumellmOM «ejicel<<<apmallbllblu omllem lie 8KJllOlIaemCJl 2.2. PhlHOQHan KanHTaJIH3aQHSl 3MHTeHTa He YKa3bIBaeTcH 3MHTeHTaMH, 06bIKHoBeHHbIe HMeHHbIe akuhh KOTOPblX He AorryllleHbl K 06pallleHHI{) oprahli3atopom TOprOBJIH 9

10 S13aTenhCTBa 3MHTeHTa aeMHhie cpe,!j;ctba H Kpe,!J;HTopcKaH 3a,!J;omKeHHOCTb B C(JJl3U C me,'if, 'lmo u,ehhble 6y,nazu 3MumeHmll He (JK,71o ' fellbf (J cnucok u,ehhbfx oy,'lfaz, oonyul,ehhbix K mopztl'if Ha opzahujamope mopzo6jlu Ha pbfhke u,ellllbu 6y,ltaz, U 1MumeHm He JlIJ.7JlemCJl opzahu3au,ueu, npeoocma8u6uleu ooecne'leuue no 06J1uzau,UilJlt opyzozo :JJl(umeuma, Komopbfe 8KJlfO'lellbl 8 cnucok u,euubix 6y,'lfllZ, oonyul,euubix K mopzll.'if ua opzauu3amope mopzow/u Uti pblllke u,euhbix 6y.naz, Ila OCIlo8allUU n. 5.9 UOJlo:nceHUJl 0 packpblmuu ulupop,'lfau,uu HUCmOJlU(1lJl ullfjujp.ltuu,ujl 3MumeHmoM 6 ejicek6apmtljlbhbfu om'lem Ile 6KJlfO'laemCJl Kpe,!J;HTHaH HCTOpHH 3MHTeHTa OnRChIBaeTCli RCnOJIHeHRe 3MRTemOM 06113aTeJIhCTB rio J],eliCTBOBaBIllRM B Te'1eHRe nocnej],hero 3aBepllleHHoro cprhahcoboro rojla M TeKymero cpmhahcoboro roj],a KpeJ],MTHbIM.l~orOBOpaM 11/l1nl1 ilorobopam 3arrMa, B TOM qrcne 3aKJIIOQeHHhlM nytem BblnycKa 11 npo,ll,aikh 06JI11raUI1H, cymma OCHOBHoro J],onra no KOTOPhlM COCTaBmma 5 H 60nee npouehtob 6anaHcoBoH CTOI1MOCTH akthbob ClMHTeHTa Ha.llary OKOH'laHIDI nocnejlhero 3aBepllIeHHoro OT'IeTHOrO nephojla (KBapTana, roila), npe,ll,lliectbobablliero 3aIGn04eHIDO cootbetctbyromero JlOrOBopa, B OTHOllleHl1H KOTOPOfO HCTeK YCTaHOBJIeHHhIll CpOK npej],ctab'lehi1ji 6yxfaJITepCKOM (qmhahcoboll) OT'IeTHOCTH, a TaKiKe HHhIM KpeilHTHbIM ilorobopam whnh ilorobopam 3aHMa, KOTopble ClMHTeHT CqHTaeT MH ce611 cymectbehhhimh. 3Mumellm He UMeJl YKa3allltbfX 06Jl3amertbCm H3aTenhcTBa 3MHTeHTa H3 o6ecne'1ehhh, npe,],octab"lehhoro TpeThHM nhu:am YKa3allllbie 06Jl3ame.'lbCm8a omcymcm6ylom IIpo'1He o6h3atenhctba 3MHTeHTa UPO'lUX 00Jl3ameJlbCm8, He OmpaJICellllbfX 6 oyxztl;lmepck(1u (</JUllaHC080U) Om'lemIlOCmu, Komopble.'lfozym CYUl,ecm6ellllO ompa3umbcjl Ila </JUllallco60M COcmOJlItUU 1MumeHma, ezo J1UK8UOHocmu, UCmO'llluKax </JUllaIlCUp06aHUJI U YCl106UJlX UX UcnO,7b306aUUJl, pe3y;lbnlllmax OeJlme'lbHOCmU U pacx0008, He u,ueemcjl 2.4. PHCKH, CBH3aHHhle C npho6petehhem pa3meid:aemhlx (pa3memehhhlx) 3MHCCHOHHhlX u:ehhhix 6YMar ilojihthka 3MHTeHTa B 06nacTrI yrrpabnehidi pi1ckamh: UOJlumUKa 06U1,eCm6a no ynpa6jlelluio puckamtt Ilanplllmella Ha JUUIlUJIfU3au,ufO 603MOJICIlbIX PUCK06, C8Jl3allllblX C npuoopemehue,'if pajmeul,aemblx (paj,ueul,eflhblx) 'MIUCCUOHHblX u,ehhbix oy,'i1az. OAO "H3XK" npeonpuhu,'i1aem 8ce PaJYMttble cnoc06bl OJlJl ycmpahehuji PUCK06 U YMeHbUleHUJl 803MOJICHblX HeZamU61lblX nocfleocm6uu, 6bB6allHbIX llacmynllehuej'if c06blmllu, OOYC'106J1eHHblx: ompaclle6blmu pucka,'i1u; cmpall06bl.'i1u U pezuohtljibhblmu PUCKllMU; </JuliallC06bl.'l1U pucka.'ifu; npa606bl.'l1u pucka.'ifu; pucka.'ifu, C6Jl3allllblllfU C OeJlmertbIlOcmbI01J'lfUmellma. OAO "H3XK" cma8um nepeo cooou Jaoa'lu n08blulellujl 1</J</JeKmU61l0CmU c80eu paoombl no 6ceM lianpa6.rlellujim OeJlmeJlbllOcmu: petljlujau,ujl npozptln.ltbl COKpaUl,ellUJI 3ampam;, 61leOpellUe 1I060Z0 ooopyoo6alluji U 1I08blX mexhojlozuu; onmumu3au,ujl pu3,neul,elluji npou38oocm6; U6moMamu3au,UJI npou36oi)cm6ellllblx npou,ecc06; UCnOllb306allUe npuilu,uno8 U uhcmpy,hellmo6 UPOu38oocm6elllIOu cucmembi PocamoM; n06blulellue Ka'leCm8a npooykli,uu; OC6oellue 1l0Roll npooyku,ilu KaK JlOepIiOZo, mak U 06ll1,enpOMbiULlelllIOzo IIa31la'lellUJl; pecmpyklnypu31l1!tljl llenpo</jujlbllblx akmu808; onmumu3au,uji ull6ecmuu,uolilibix npozpa.'lf,'if OTpaCJ1eBhle PHCKH OAO "H3XK" 6xooum 6 KOllmyp rockopnopau,uu «POClImO.lm U R6flJlemCJl OO'lepItU,'I1 06U1,ecm60M OAO "TB3Jl". OCH081lblil1. 6UOOM OeJlmeJlbllOCmU OAO "H3){K" Jl8.'UlemCJl npou3600cm60 TBC OJlJl JlOepllblX peakmopos. OfioeMbl npouj800cm6a U nocma601< Jloepfto?O mofljlu8a OAO "H3XK" Ila 6liympelllluu U,'I1eJICOYliapOOli",U pblllku pezyllupyfomcjl "TB3Jl". B (;fjlju C me,n, 'lmo nocma8ka JloepltOZo monjlu6a, npou3600uj'lfozo OAO "H3XK" U OAO "iwc3", 1111 cltympelllluu U,HeJICOYliapOOlibIU pblllku ocyul,ecm6jljlemcjl Ita OOZ060PllOU OCli08e 'lepe3 OAO ({TB3J1», KOlllrypellu,UJl lia 61lympelilieM pblilke omcymcm8yem. TaK KUK npou3600cm60 JloepliOZo mon.7u6a omliocumcjl K c</jepe cmpamezu'leckux UlimepeC06 zocyoapcmsa, 3mo ooecne'lubaem Cma6u.1bll()Cmb 61lympelillezo pblilka OJ1Jl POCCUUCKUX 10

11 / / :',l nocma6u1.,uk06. POJlJl TOnJlU6UOU KOMnaUUU "TB3J1" lia,)fup060m pblhke Jloepuozo monjlu6a COCma6JlJlem 17 %. TOnJlU6UaJl KOMnaUUJI "TB3J1" 06eCne'lU6aem JlOepUbl.)f monjltl60m 76 JuepzemU'IeCKUX peakmopa 6 15 cmpauax,)fupa, 30 uccile006amejlbckux peakmop06 6 li1upe. Ton.'lU6UaJl KOMnaUUJI "TB3J1" nocma6jljlem npooykl(uio KaK ua mpaout(uouuble OJlJl POCCUU 3apy6eJlCllbie PbIHKU, zoe pa60malom amoj)fuble cmaul(uu, nocmpoeuuble no POCCUUCKU,)f (C06emCKU,)f) npoekm(lm, mal( U 6 cmpaubl 3anaouou E6ponbl. TOnJlU6U(lJI KOMnaUUJI 06Jlaoaem l(e.'lbim PJlOOM xapakmepucmllk, noj60.'ljlioui.,ux z060pumb 0 OOJlZOCP0'lUOU ycmou'iu60cmu KOMnauuu 6 YCJl06UJlX pacmyul.,eil KouKypeul(uu lia MeJICOyuapoouoM pblhke npooykl(uu U ycjlyz JlOepuozo monjlu6a. POJlJl OAO "H3XK" (1 C6001l0U 6b1py'lKe Ton.1u6uoU KOMnauuu "TB3J1" zooy COCma6UJla OKOJlO 4 %. CezoOHJI OCU06UbiMU yzp03amu ua JuepzemU'IeCKo.)f pblhl(e R6.1J1lOmCR: c06blmuji ua A3C "(/JoKycuMa", OKa3a6U1ue 6JlUJlUUe Ull pa36umue amo.ij'thou ompacjlu; U3Meueuue cmpykmypbl MUP060Z0 Juepz06aJlauca: poem OOJlU 60J06u06JlJleMbiX UCmO'lUUK06 Juepzuu, azpeccu6uble memnbl pocma 006bl'lU CJlaul(e60Z0 za3a 6 Ce6epuou A.MepuKe; cuujlceuue Juepzonompe6JleuuJI 6 E6pone. YZp03bl ua pbthke tjla6pukal(uu C6J13aUbl C meuoeul(ueu I( /IOKa.'l1l3al(uu npou3600cm6a u, KaK CJleOCm6Ue, C COKpaUl.,euUe,)f 3azpY3Ku POCCUUCKUX 3a cmpJlemcJI KouKypeumuaJl 60Pb6a ua pblhke JlOepuozo momu6a MeJICOy peakmopllmu KaK ua3bl6aemozo.janaouozo U POCCUUCKOZO OU3auua: cezmeum pblhka PWR pacmem 6blcmpee, 'IeM BB3P. H3Meueuue nojlumu'ieckou cumyal(uu ua YKpauue, Jl6JlJllOUI.,eUCJI KJlIO'Ie6bl,)f napmuepom OAO "H3XK", YCUJlU6aem puck cuujlceuuji 061JeM06 3aKaJ06 U pacuiupeuuji npucymcm6uji KOUKypeum06 ua mpaoul(uouuom pblhke. YCUJlU6aemCJI KOIIKypelll(UR 6 Bocmo'luou A3UU 6blXOO U06blX UZPOK06 U uapaul.,u6auue c06cm6euublx MOUl.,UOCmeu. B nepcnekmu6e zooa Kumau MOJICem 6blumu ua MUP060U PblUOK U OKa3amb cepbe3uylo KouK)'peUl(UIO POCCUUCKU.)f KOMnaUUJlM. pauuble yzp03bl YCUJlU6alOm PUCKU coxpaueuuji cyul.,ecm6yloui.,ux no:jul(uu TonJlu(lIIou KOMnauuu TB3J1 U OAO "H3XK" ua JuepzemU'IeCKOM pblhke. BJluJluue ompacjle6blx PUCK06 ue ompa3umcji ua UCJ10.11Ieuuu 06J13ame.1bcm6 no l(euublm 6y.1f(lZaM JMUmeuma CTpaHoBhle U peruohajihhhle PUCKU H3MeueUUJI 6 cocma6e UHfpopMal(UU uacmojlul.,ezo nyukma 6 om'lemllo.)f K6apmaJle ue npoucxooujlu ~uhahcobhle PUCKU H3MeueuUJI 6 cocma6e uutjlopmal(uu uacmojlul.,ezo nyukma 6 om'lemuo.)f K6apmaJle ue npoucxooujlu ITpaBoBhle PUCKU H3MeueUUJI 6 cocma6e Uupop,)fal(UU uacmojlul.,ezo nyukma 6 Om'lemIlO,)f K6apmaJle ue npoucxooujlu PUCKU, CBB3aHHhle C,lJ;eBTeJIhHOCThlO 3MUTeHTa H3MeueUUJI 6 cocma6e uupopmal(uu uacmojlul.,ezo nyukma 6 Om'lemllOM K6apmaJle ue npoucxooujlu III. TIO)J.p06HaH HH<I10pMalJ,HH 06 3MHTeHTe 3.1. MCTOPUB C03,lJ;aHUB U pa3butue 3MUTeHTa ,IJ;aHHhle 0 c1tupmehhom HaUMeHOBaHUU (HauMeuoBaHuu) 3MUTeHTa IIoJIHoe <prpmehhoe Hal1MeHOBaHl1e 3MI1TeHTa: OmKpblmoe akl(uouepuoe 06U1.,eCm60 "H060cu6upCKUU 3a600 XUMKOUl(eUmpam06 " )J;aTa BBe):(eHWI ):(elictbyloll(ero rrojihoro <pi1pmehhoro HaI1MeHOBaHWI: COKpall(eHHOe <pi1pmehhoe Hal1MeHOBaHl1e 3MI1TeHTa: OAO "H1XK" )J;aTa BBe):(eHWI ):(eiictbyloll(ero COKpall(eHHOrO <pl1pmehhoro Hal1MeHOBaHWI: Bce rrpe):(iilectbyloll(l1e Hal1MeHOBaHWI 3MI1TeHTa B TelfeHl1e BpeMeHll ero cyll(ectbobahlljf IIoJIHoe <pl1pmehhoe HaI1MeHOBaHlIe: OmKpblmoe aku,uouepuoe 06U1.,eCm60 "H060cu6upCKUU 3a600 XUMKoul(eumpam06 " COKpall(eHHOe <pl1pmehhoe HaI1MeHOBaHl1e: OAO "H3XR"" )J;aTa BBe):(eHl1jf Hal1MeHOBaHl1jf: OCHOBaHl1e BBe):(eHWI HallMeHOBaHlljf: 11

12 H3,nellellue 3aKollOi>ame.'lbCmSa U 1l0Sbie mpe60salllljl K POP,Jlbl aku,uollephozo o{juj,ecmsa. llau.heilosailuio Opzallu3au,UOHIlOnpaSosou IloJIHoe qjl1pmehhoe HaHMeHOBaHHe: AKu,UOHepHOe 06UWCm60 OmKPblmOZO muna "HosOCU(jUPCKUU 3a6oi> XUMKoHu,ellmpamos" COKpameHHoe qjl1pmehhoe HaHMeHOBaHHe: AOOT "H3Xf{",naTa BBe,lleHHJI HaHMeHOBaHHJI: OCHoBaHHe BBe,lleHHJI HaI1MeHOBaHHJI: npeo6pa3osallue zocyi>apcmsellholo npeijnpurnlur s akl!uolleplloe o6uj,ecmso. IloJIHoe qjl1pmehhoe HaHMeHOBaHHe: npouujoi>cm8ellhoe oiibeoullellue "HosoCU{jUPCKUU 3asoi> XUiffKoHu,ellmpamo6 " COKpameHHoe qmpmehhoe HaHMeHOBaHHe: no "H3XK",naTa BBe,lleHHli HaHMeHOBaHH51: OCHoBaHHe BBe,lleHHJI HaHMeHOBaHHJI: npuka3 MUllucmpa no amomllou 'Jllepzuu lli! 150 om CBe~eHHSI 0 rocy~apctbehhoh perhctpal~hh 3MHTeHTa,naHHhle 0 rrepbw1hoh rocy,llapctsehhoh perrrctpauml HOMep rocy,llapctbehhoh pefhctpauhh: KP 794,naTa rocy,llapctbehhoh perrrctpauhh: Hal1MeHOBaHHe opraha, ocymectbhblllero rocy,llapctb,ehhykl pemctpauhkl: Hosocu6upCKaR ZOPOi>CKaR pezucmpau,uohhqr na/lama,nahhhle 0 perrrctpauhh KlpHLJ:W1ecKoro JIHua: OCHOBHOH rocy,llapctbehhhih perhctpauhohhhlh HOMep Klp1UH4ecKoro JIl1ua: ,naTa BHeCeHI1JI 3arrHCH 0 Klpl1,llW1eCKOM JIl1ue, 3apefl1CTpl1pOBaHHOM,ll0 1 I1KlJIli 2002 ro,lla, B e,lli1hhih rocy,llapctbehhhih peectp KlpH,llW1eCKHX miu: HaHMeHoBaHHe pefhctphpyklmero opraha: HHcneKu,UR it/he no Ka.'lUIlUIlCKOMY pauolly z. Hosocu6upCKa CBe~eHHSI 0 C03~aHHH H pa3bhthh 3MHTeHTa H3MellellUR s cocmase uhpopmau,uu llacmoruj,ezo nyukma s om'temuo.ff Ksapmalle ue npoucxoou,7u KOHTaKTHaSl HucpopManHSI MeCTO HaXO)K,lleHHJI 3MHTeHTa: POCCUR, Z. H080CU{jUPCK, Eozoalla XHeJlbuuu,KOZO 94 TeJIeqlOH: (383) , (383) <t>akc: (383) A,llpec 3JIeKTPoHHoH noqthi: nzhk@nccp.ru A,llpec CTPaHI1Uhf (ctpahhu) B ceth I1HTepHeT, Ha KOTOPOH (Ha KOTOpbIX),llOcTynHa HH!jl0pMaUHJI 06 3MHTeHTe, BbmymeHHblx WHJIH i3binyckaemblx 11M uehhhlx 6YMarax: disclosure.skrin.ruldisclosurel HaHMeHOBaHHe CrreUHaJlbHOrO no,llpa3lj:ejiehhji 3MHTeHTa no pa60te C akuhohepami1 H I1HBeCTOpaMI1 3MHTeHTa: OmoeJl no Kopnopamusuo,ny ynpq(mellulo U coocm(lellllocmll MecTo HaxO)K,lleHHJI IIO,llpa3LJ:eJIeHHJI: , Z. HosoCUOUpCK, y!l. E. XtUe/lblluu,KOZO, 94. TeJIe!jloH: <t>akc: A,llpec 3JIeKTPOHHOH rroiltbl: okuk@nccp.ru Aopeca cmpalluu,bl (I cemu Hllmepuem lie UMeem ll.rleHTHq,HKanHOHHbIH HOMep HaJIOromIllTeJIbmHKa

13 (»HJlHaJIbl H npc~ctabhtcjlbctba 3MHTCHTa 3MumeHm He u/lteem fjju.lluajl06 U npeocma6ume.:1bcm OCHoBHaH X03S1HCTBCHHaH ~CHTCJlbHOCTb 3MHTCIITa OTpaCJlCBaH nphha~.'lcjkhoctb 3MHTCHTa OCHOBHoe orpacfleboe HarrpaBfleHMe )le5iteflhhoctm,)mmteht<t corflacho OKB3)J,: KO)lhI OKB3)J, OCHoBHaSl X03H:H:CTBCHHaSl ~CHTC.'lbHOCTb 3MHTCIlTa B C6Jl3U C me}h, 'lmo u.ehhble 6YMuzu :UfumeHmll He 6JG'1IO'lellbl 6 cnucok U.eHHbIX 6y.'lfaz, oonyui,ehhblx K mopzam Ha opzahu3amope mopz06jlu Ha pbthke u.ehhbix Oy.~f{1Z, U 1MumeHm He Jl6J1JlemCJl opzahu3au.ueu, npeoocma6u6meu o6ecne'lellue no OO/luzaU.UJllH opyzozo Ji1lUmellma, Komopble 6KJlIO'leHbl 8 cnucok u.ehllblx 6YMuz, oonyui,ellllblx K mopzam Ha opzahu3amope mopzo(j)iu 11(1 pblllke u.ellllblx oy.'lfaz, lia OCH08allUU n. 5.9 IIoJloJlceHWI 0 packpblmuu umjjopmau.uu liacmojlul,aji!l.m/wp.l1.au.ujl "MfUmeHmOM 6 ejicek6apmallbilbiu om'lem He 6JG'1IO'laemCJl MaTepHa:lbl, TOBapbl (cblpbe) H noctabw:hkh 3M HTCHTa B C8Jl3U C me.'if, limo u.ellhble 0YJ)faZUJMUmeHmll He 8JG'110 1 /ellbl 6 cnucok u.ehllblx oy.'lfaz, oonyul,ehhblx K mopzam lia opzahu3amope mopz06j1u lia pblllke u,ehllbu. 6y.mlZ, U ')J'lfumellm He Jl8JIJlemCJl opzallu3au.ueu, npeoocma8u6u1eu 06ecnelleHue no 06J1uzau.uJl.)f opyzozo JMUmellma, Komopble 6KJllOlleHbi 6 cnucok u.ehhbix 6YMaz, oonyul,ehllblx K mopzam lia opzahu3amope mopz06jiu Ha pblhke u.ellhbix 6YMaz, Ha OCHOfJaHUU n. 5.9 IIoJloJICeHWI 0 packpblmuu UHfjJOpMau.uu HaCmOJlUl,aJl UHpop.)fau,uJl JiItUmeHmo.'If fj ejicek6apmallbhbiu omllem He 6KJllOllaemCJl PblHKH c6blta npo~ykiihh (pa6ot, ycjlyr) 3MHTeJITa OCHOBHhle phihkm, Ha KOTOPhIX 3MMTeHT ocymectbfljl.et CBOIO )lejl.tejlhhocth: IIpooYKu.WI, npou3800umaji OAO «H3XK», nocma6j1jlemcjl Ha cj'1eoyioui,ue pbihku: POCCUJl, YKpauHa, EOJlzapuJl, Kumau, IlI6eu.WI :JIlep.~emU'leCKOe RoepHoe mon.'lu60, ezo KOMnOHeHmbl, UHcmpYMeHm, o6opyoo6allue U yc/lyzu no nepeoa'le. OU,ellKe U K6aJlUPUKau.uu coom6emcm6yloui,ux mexhollozuu; POCCWI, ljexur, BeHZpUJl, Y16eKucmaH RoepHoe mon.~u60 U e20 1<OilfnOHellmbl OJm UCCJ1e006ame.:'lbCKUX peakm0p06; POCCUJl, rep.'lfailwl, BeJ1uKo6pumaHuR, ClIlA, Kumau, HCnlIllUR, tppallu.ur 1<OM.'lfep'leC1<llJl,'lUmUe8aJl npooyku.ujl; POCCUJl, Ka30xcmall u.eoj1umlible Kama.'lU3amopbl. cj>aktopr:.l, KOTophle MoryT HeraTMBHO rrobmuitb Ha C6bIT 1MmeHTOM ero npo)lyklum (pa6ot, ycnyr), If B03MOlKHhle )lehctbm5i 3MMTeHTa rro YMeHhllleHl!1l0 TaKoro BJJH5IHHJI: OCl10611bUt 6UOO.'If oerme/lbllocmu OAO "H3XK" R6J1RemCR npou36oi)cm6o TBe OJIR JlOepllbix peakmop06. OAO "H3XK" Jl611JlemCJl OO'lepIiUM o6u1,ecm6o.'if OAO "TB3H". PacnpeOeJlellUe ofi'be.'lf06 npou36oocm6a TBC J)feJICoy OOllepHu.lHu ooul,ecm6amu OAO «TB3H» Jl6.i1JlemCJl Ko.'lfnemeHu.ueu.)famepUIICKoU KO.'lfnaIlUU. IIocma61<a npooyku.uu, noj1y'leiihou 6 pe3y.'lbmame OCIl061l0U X03JlUCm6ellllOU OeJlmellbllOCmU, Ha 61lympellHuu U,)feJICoYllapOOHbiU pblllku ocyul,ecmmjlemcjl 1I{1 OOl060PIIOU OCII06e IIepe3 OAO «TB3H». Ce200llJl yzp03bl Ha pbllf1<e fjja6pukau.uu C6Jl3allbi C melloehl(ueu K JlO1<ll.lIU3au,uu npou3600cm6tl U, KaK CJleOCm8Ue C C01<paU(ellueJ)f 3azpYl1<U POCCUUC1<UX 3anooon. 060cmpJlemCJl KOIlKJpellmllaJl 60Pboa Ila pblhke JlOepH020 moflj1u8a MeJICoy peakmopa.'lfu KaK IItnbl6ae.ltlOZO 1tmaOl1020 U POCCUiiCKOZO ou3aulla: cez,)fellm pblllka PWR pacmem 6blcmpee, 'lem BB3P. H3J~telleJ'lue no.llumu'leckou cumyau.uu lia YKpaUlle, Jl6/1JlIOU(eUCJl JG'lIO'le8blM napmllepojlf. OAO "H3XK", YCU.1U6aem puck CHUJlCellUJl ofi'bej)f06 3aKtn06 U pacmupellujl npucymcm6ujl KOllKJpeHm06 lltl mpaouu..uollil0.)f pbl1lke. YCU.7U6aemCJl KOIlKJpellu.UJl 8 13

14 II; BOCmO'lHOii A3UU 6blXOO H06blX UZPOK06 U Hapaut,U6aHUe COOCnl6eHHbiX MOut,HOCmeii.B nepcne«mu6e zooa Kumau J"OJICem 6blumu Ha MUP060U PblHOK U OI(uJllmb CepbeJHYIO KOflK)'peHl~ulO POCCUUCKU,lf KOMnaHUJI,lf. DAD "H3XK" cma6um nepeo cooou 3aOa'lU n06blluellur 'J(jllpeKmU6Hocmu c60eu paoombl no 6ceM Hanpa6JleHUJlM OeRmeJlbHOcmu: petljlu3a~uji npozpamj'lbl COI(paut,eHUJI 3ampam;, 6HeopeHue H060Z0 ooopyo06ahuji U H06blX mexhojlozuu; OnmUJlIUla~UJl pa3,lfeut,ehuji npou3600cm6; a6momamu3a~ur npou3600cm6ehhbix npo~ecc06; UCnOJlb306aHue npl/h~unoii U uhcmpyjlfehm06 flpou3600cm6ehhoii cucmejlfbl PocamoM; n06blluehue Ka'leCm6a npooyk~uu; OC60ellue I/o«ou npooyk~uu KaK RoepHozo, mak U oout,enpombllujlehhozo Ha3Ha'leHUJI; pecmpy«mypu3au,ur l/enpotjjujlbhblx akmu606; onmujlfu3au,ur uh6ecmuu,uohhblx npozpa,lf,lf CBe~eHHH 0 HaJIHqHH y 3MHTeHTa pa3pemehhh (.lhueh3hh) HJIH ~onyckob K OT~eJIbHbIM BH~aM pa60t OpraH (oprahh3ail,idi), BbI,llaBIIIHH COOTBeTCTBYIOmee pa3peluehhe (JIHIl,eH3HIO) HJIH '!]'OrryCK K OT,lleJIbHbIM BH,llaM pa60t: PeZUOHtlJIbHOe azehmcm60 no HeOpOnOJlb30CaHUIO HOMep pajpeiiiehidi (JIHIl,eH3HH) HJIH,llOKYMeHTa, no,lltbepikjlaiomem rroji)"iehhe,llorrycka K OT,lleJIbHbIM BH,llaM pa6ot: 1729 BH,ll,lle~lTeJIbHOCTH (pa6ot), Ha ocymectbjiehhe (rrpobe,llehtle) KOTOPblX 3MHTeHTOM rroji)"ieho cootbetctb)'lomee pajpeiiiehhe (JIHIl,eH3HH) HJIH,llOrryCK: /{oobl'la n003e,lfhbix 600 OJIJI X03Rucm6eHHonumbe60Z0 CHaOJICeHUJI OOUHO'lHOU CK6aJICUHOU M! HB136, pacnojlojicehhoii Ha Y'laCmKe Ileop «QepHaK0601»,Z::{aTa BbI,llaqH pajpeiiiehidi (JIHIl,eH3HH) HJIH,llorrycKa K OT2leJlbHbIM BI1,llaM pa6ot: CpOK,lleHCTBIDI pa3peiiiehhh (JIHueH3Im) HJIH,llOnycKa K OT)lellbHblM BH,!],aM pa6ot: OpraH (oprahh3ail,idi), Bbl,llaBIIIHH COOTBeTCTBYIOmee pajpeluehhe (JIHIl,eH3HIO) HJIH '!]'OrryCK K OT,lleJIbHbIM BH,llaM pa60t: PeZUOHtlJlbHOe azehmcm60 no HeOpOnOJlb30CaHUIO HOMep pajpeiiiehidi (JIHIl,eH3HH) HJIH,llOKYMeHTa, rro,lltbepikjiaiomero rroji)"iehtle,llorrycka K OT,lleJIbHbIM BH,llaM pa6ot: 1730 BH,ll,lleHTeJIbHOCTH (pa6ot), Ha ocymectbjiehhe (rrpobe,lleht!e) KOTOPbIX 3MHTeHTOM rrojiyqeho COOTBeTCTBYIOmee pa3peiiiehhe (JIHIl,eH3HH) HJIH,llOrryCK: /{oobl'la n003e,lfhblx 600 OJlR X03Rucm6eHHonumbe60Z0 cha6j1cehuji OOUHO'lI/OU CK6aJICUHOU M! HB1996, pacnojlojicehhoii Ila Y'laCmKe Ileop «YcmbXMeJle6Ka»,Z::{aTa Bbl,llaqH pa3peiiiehidi (JIHIl,eH3HH) HJIH,llorrycKa K OT,!],eJlbHbIM BH,llaM pa6ot: CpOK,lleHCTBIDI pajpeiiiehhh (JIHueH3HH) HJIH,llorrycKa K OTnellbHblM BH,llaM pa6ot: OpraH (oprahh3ail,idi), BbI,llaBIIIHH COOTBeTCTBYIOmee pa3peluehhe (JlHIl,eH3HIO) HJIH,llOrryCK K OT,lleJIbHbIM BH,llaM pa60t: Ynpa6JleilUe no oxpal/e U pau,uolltljlbhomy ucnojl"j06a1luio OXOmIlU'lbUX pecypc06 AOMUHucmpau,uu H060cu6upCKOii 06Jlacmu HOMep pajpeiiiehidi (JIHIl,eH3HH) HJIH nokymehta, no,lltbep)!(jlaiolllero rrojiyqehhe,llorrycka K OTneJIbHblM BH,llaM pa60t: XXM! 0778 BHn,lleHTeJIbHOCTH (pa6ot), Ha ocymectbjiehhe (rrpobe,llehhe) KOTOPbIX 3MHTeHTOM rrojlyqeho cootbetctb)'loillee pajpeiiiehhe (JIHIl,eH3ID1) HJIH,llOrryCK: flojlb306allue OO'beKnUlJlfU JlCU60mllOZO Mupa oxoma,z::{ata Bbl,llaqH pajpeiiiehidi (JIHIl,eH3HH) HJlH,llOnycKa K OT,llenbHbIM BI1,llaM pa6ot: CpOK,lleHCTBIDI pa3peiiiehidi (JIHIl,eH3HH) HJIH,llOrrycKa K OTneJlbHbIM BH,llaM pa6ot: OpraH (oprahtl3ail,idi), BblnaBIIIHH COOTBeTcTBYIOmee pa3peiu ehhe (JIHIl,eH3HIO) HJlH '!]'OrryCK K OT,lleJIbHbIM BHnaM pa6ot: Ynpa6Jlel/ue no oxpal/e U pau,uolltljlbllomy UCnOJll,,06aJ1UIO OXOmIlU'lbUX pecypc06 AOMullucmpau,uu H060CUOUPCKOii oojlacmu HOMep pajpeiiiehidi (JlHIl,eH3HH) HJlH,llOKYMeHTa, no)ltbep)!c;iaiomem [IOJIyqeHHe norrycka K OTneJlbHbIM BH,llaM pa6ot: XXM! 0779 BH,ll,lleHTeJIbHOCTH (pa6ot), Ha ocymectbjiehhe (rrpobe,llehhe) KOTOPbIX 3MHTeHTOM rrojlyqeho cootbetctbyiomee pajpemehf!e (JIHIl,eH3ID1) HJIH,llOrryCK: flojlbj06ahue OO'beKnlllJlfU,JlCU60mllOZO Mupa oxoma,z::{ata Bbl,llaqH pajpeiiiehidi (JlHIl,eH3HH) HJIH,llorrycKa K OT,!],eJlbHbIM BI1,llaM pa6ot: CpOK,llei1cTBIDI pajpemehhh (mlil,eh3hm) HJIH,llorrycKa K OT,]eJlbHbIM BH,llaM pa6ot:

15 OpraH (OpraHH3aLUill), BhILlaBlIlllii COOTBeTCTB)'fOmee pa3peluehl1e (.1I1ueH3HlO) l1jil1 [(OIIYCK K OTLleJIhHhlM BllLlaM pa60t: DW(J/loe ynpa8/l.ellue npupoollblx pecypcoll U OXPllHb/ OKpy:m:lllOu~eu cpeob/ MlIP Poccuu no H08ocu6upcKoii o6.1lacmu HOMep pa3pelilehidi (JIl1ueH31111) l1jill LlOKYMeHTa, IlO,llTBeplloal{)mero IlOJIyqeHl1e iloilycka K OT}leJIhHhIM BHLlaM pa6ot: HOB BHLl LleHTeJIhHOCTIi (pa6ot), Ha ocymectbj1ehhe (IIpOBe,lleHl1e) KOTOPhIX 3MIlTeHTOM fioj1yqeho cootbetctb)'fomee pa3pelilehile (mlueh3idi) Hllll LlOrryCK: HCnO.1lb308allue Y'laCmKa ak{;amopuu H06ocu6upcKozo (loooxpallll'lu~a (I tfe.1llix opzallu308alllloii pekpeau,uu. Ha3a omoblxa ll/apal1'.n:ata BbILlaql1 pa3pelilehi1h (JIHl\eH3IlIl) IlJIIi LlorrycKa K OT[(eJlhHhIM BI1LlaM pa6ot: CpOK LleiicTBIDI pa3pelilehi1h (JIHueH3Im) l1jil1 LlonycKa K OT,~eJIbHbIM BIiLlaM pa6ot: OpraH (oprahll3auilh), BbI}laBlIlllii COOTBeTCTBYl{)mee pa3pewemte (.ll1ueh3ili{) l1jili D:OrryCK K OTLleJIhHhIM BHLlaM pa60t: MUIl:JIlepzo, oenapma.:ltellm zocyoapcm(lellllozo mepzemu'leckozo lla030pa, /luu,eu3up08ailur u :JllepZO:J(jJ(jJeKmU(lIIOCmU HO~fep pa3pernehidi (mlueidiul) l1jili LlOKYMeHTa, IlO[(TBep)!()lal{)mero IlollyqeHHe }1,orrycKa K OT}1,eJIbHbIM BHLlaM pa6ot: HOB BHLl LleHTellbHOCTH (pa6ot), Ha ocyliiectbllehhe (IlpoBeLleHHe) KOTOPbIX 3MHTeHTOM IloJ1yqeHO cootbetctbylomee pa3pernehlte (llilueh3idi) l1jih LlOrryCK: Hcno.'lb308aUue Y'laCmKa ak8amopuu HO(locu6upcKozo (loooxpallu.1lu~a (I u,e.1lrx opzallu308alllloii pekpeau,uu. Ha3a omoblxa X.,e./l(~eK{l.n:aTa BbI[(aqll pa3pernehidi (llilueh3hh) Hlll1 }1,OnycKa K OT,lleJ1bHbIM Bl1,llaM pa6ot: CpOK }1,eiiCTBIDI pa3pelilehhh (JIHUeH3lll1) l1jili,llorrycka K OT,JeJIbHbIM BH)laM pa6ot: OpraH (oprahli3auidi), Bhl)laBlIlliH cootbetctbylomee pa3pelljehile (JlHUeH3HlO) I1JIll )lorryck K OT)leJIhHbIM Bl1,llaM pa6ot: (/JeoeplL1bll0Jl c.'ly:m:6a no :JKo/IOZU'leCKoMY, mexlloj/ozu'leckomy U amo.hllo"fy liao30py HOMep pa3pelilehidi (m1ueh3hi1) lljih }1,OKYMeHTa, nolltbep)j(jlak)mero IlOJIyqeHHe )lorrycka K OT)leJIbHbIM BH)laM pa6ot: BlI (M) BH)l )lehtejlbhocth (pa6ot), Ha ocymectbjlehhe (npobellehhe) KOTOPhlX 3MHTeHTOM nojiyqeho cootbetctbylomee pa3pelilehhe (Jll1ueH3IDI) lljih )lorryck: 3KCnJlyamau,uR 63pbl8(}Onl1CllblX npou38oocm8ellllbix omekmo6.n:ata BbI)laqH pa3pelilehidi (llhueidhll) l111h )lorrycka K OT)lemHbIM BI1)laM pa6ot: CpOK )leiictbidi pa3pernehhh (llhueh3iul) I1JlH )lorrycka K OT)lellbHbIM BH!J,aM pa6ot: Heccpo'lIlOJl OpraH (oprah113auidi), BbI)laBlIlHH COOTBeTCTBYlOmee pa3pemehlie (JlHUeH3HlO) I1JlI1!J,OrryCK K OTlleJIbHbIM BH}laM pa60t: (/JeoepallbliaR cjl.y:m:oa no mexiiu'leckojhy U JKCnOpmllo.tty KOllmpomo HOMep pa3pelilehidi (JlI1UeH3HH) lljih 1l0KYMeHTa, IlO)lTBep)J(Jlal{)lUerO rrojiyqehhe )lorrycka K OT}1,eJIbHbIM BH.ll,aM pa6ot: Klf 0054.M! BI1,ll )le5ltellhhocth (pa6ot), Ha ocymectb.ilehl1e (IlpOBe)leHHe) KOTOPbIX 3Ml1TeHTOM nojly'leho COOTBeTCTBYlOlUee pa3pelilehl1e (JIl1ueH3IDI) luih )lorryck: OCYIJ,(ecm811e1lUe )JfeponpuRmuii U OKa3allUe ycjlyz no mexilu'leckou 3a~ume KOIl(jJuoell~ua.llbIlOU UIl(jJopJKau,uu.n:aTa BbI)laqH pa3pelilehidi (JIl1ueH3HH) lljih )lorrycka K OT)leJlbHhIM BHJlaM pa6ot: CpOK )leiictbidi pa3peiiiehi1h (JIHueH3HIl) lljih )lorrycka K OT)lellbHhlM BI1)laM pa6ot: OpraH (oprahl13auidi), BhI)laBlIlHH cootbetctbylomee pa3peillehl1e (JIHIIeH3HlO) lull }1,OrryCK K OT)leJIbHbIM BI1)laM pa6ot: (/Jeoepa.llbIlOJl cjly:m:oa no 'JKO.1l0ZU'leCKoJKY, mexllojwzu'lecko,tty U amo.~tilojhy llao30py HOMep pa3peuiehidi (J1I1ueH311I1) lljil1.ll,okymehta, no)ltbep)kjlal{)luero nollyqehl1e JJ:onycKa K OT)leJIbHbIM BI1)laM pa6ot:j'ji BI1)l )le5ltellbhocti1 (pa6ot), Ha ocymectbllehhe (IlpOBe)leHlle) KOTOPbIX 3MHTeHTOM nollyqeho cootbetctbyioiiiee pa3peiiiehlie (lll1ueididi) lljil1 )lorryck: Oopa~ellue C Roepllbl.HU MamepUll.JlaMU npu ux mpallcnopmupo8alluu.n:ata BbI)laqH pa3pernehidi (.1HueH31111) lljil1 )lonycka K OTJJ:eJ1l, HhIM BH)laM pa6ot: CpOK }1,eilCTBIDI pa3pelilehi151 (m1ueh3hi1) IIJIH )loilycka K OT)leHbHbIM BI1)laM pa6ot: OpraH (oprahli3auidi), Bbl}1,aBlIll1H COOTBeTCTBYlOmee pa3peillehhe (JlHIIeH3HlO) 11J111 )lorryck K OT)leJlbHhIM BII)laM pa60t: (/Jeoepa.llbIlOJl CJ1y:m:oa no lia030py 8 c(jjepe 3a~umbl npa6 nompefiumefleii U OJ1aZOnO.1lY'lUR 'le.106eka HOMep pa3pelilehidi (J1I1ueH3HH) I1JII1 JJ:OKYMeHTa, no)ltbep))()lamluero nolly'lehhe )lorrycka K OTlleJIbHhIM BI1)laM pa6ot: 54 He /1.002.][ BI1Ll )lehtellhhoctl1 (pa6ot), Ha ocyiiiectbllehl1e (npobe)lehlle) KOTOPblX 3MI1Tel1TOM nollyqeho cootbetctbylomee 15

16 /t pa3peillehhe (JIHlleH3ID1) HJIIi,llOnYCK: Ha ocyu~ecm(j.1e1/ue Oellme:1bllOCmU 6 oollacmu UCnO/lbJ06aIlUll llcmo'lililk06 UOIlUJUpylO~ezo UJ/lY'leIlUll (zellepupylolll,llx),lj;ata BbI,llatlH pa3peillehidi (JIHueH3I1H) HJ1H,llonycKa K OT)lem,HbIM BH,llaM pa6ot: CpOK,lleilcTBIDl pa3peillehh5i (JIl1neH3HH) HJII1,llOnycKa K OT)leJlbHbIM BH)laM pa6ot: oeccpo'lllall OpraH (OpraHl13aL\IDI), BbI,llaBillHH COOTBeTCTB)'lOmee pa3pelljehl1e (mmeh3lllo) HnH }lonyck K OT,llenbHbIM BU,llaM pa60t: ideijepajlbllaji c/lyjic6a no 3KOllOZU'leCKOJKY, mexiiojlozu'leciw,my U amo.kito.ky llaijjopy HOMep pa3pemehidi (JIHlleH3I1H) HJ1H JlOKYMeHTa, nolltbep)i(;lajolllero nonyl.jehhe,llorrycka K OT,lleJIhHbIM BI1JlaM pa60t: FH BI1Jl,lle5ITeJIhHOCTH (pa60t), Ha OCYllleCTBJIeHHe (npobe,llehhe) KOTOPbIX 3MI1TeHTOM nojiyl.jeho COOTBeTCTBYlOlllee pa3pelliehhe (JII111eH3ID1) HJIH,llonyCK: Ha 06pa~elllle C Rl)epllbtinU MameplltLrUtM,U U paijuoakmil6itbu1.11 6e~ecm6a.M.u, 6 moik 'lucile npll paj6eijke u ijoobl'le ypmw6bfx pyij, npll npollj600cm6e, llcnoj1bj06altull, nepepaoomke, mpaltcnopmllp06auuu u xpalleuuu llijepubfx ll1tlmeputl106 u paouoakmu6ltblx 6elll,eCm6,lJ;aTa BbiJlal.J11 pa3pelliehh5i (JUllleH3HI1) HJ111,llonycKa K OT}l,eJlbHhIM BI1,llaM pa6ot: CpOK JleiiCTBIDI pa3peillehh5i (JIHUeH3Im) HJ1H,llOnycKa K OT)le.lTbHhIM BH,llaM pa6ot: OpraH (oprahh3auidl), BhI,llaBillUH COOTBeTCTBYIOLuee pa3pemehhe (:IHUeH3lllO) HJ1H,llOnyCK K OT,lleJIhHbIM BH,llaM pa6ot: Ynpa61leUUe idce POCCUU no H060CUOUPCKOU oojuu:mll HOMep pa3pelliehidl (.'IHneH3I1H) HJ1H JlOKYMeHTa, nojltbepn:jlalolllero nojiyqehl1e JlonycKa K OT,lleJIhHhIM BI111aM pa6ot: Fr.M! BHJl Jle5lTeJIhHOCTI1 (pa6ot), Ha ocymectbjiehhe (npobe,llehl1e', KOTOPhlX 3MHTeHTOM rrojiy'leho cootbetctbylomee pa3pelliehhe (JIHlleH3H5I) HJ111,llonyCK: CofiJlloiJeuue mpeoo6aullu JaKouoiJamellbublx u UltblX UOpil1amU6Ublx akm06 POCCUUCKOU ideijepal(uu no ooecne'leuulo c8eijeuull, cocma6/ljllo~ux zocyijapcm8euuylo mauuy,lj;ata BhUlaqH pa3pelliehlui CrrHueH3HH) H,lH JlonycKa K OTJleJlbHhIM BHJlaM pa6ot: CpOK,lleHcTBIDl pa3pelliehh5i (JIHlleH3HH) HJ1H,llOnycKa K OTJle,flhHhlM BH)laM pa6ot: OpraH (oprahh3auidl), BhIllaBlliHH COOTBeTCTBYlOlllee pa3pemehhe (JIHUeH3HIO) HJIH.'lOnyCK K OTileJIhHblM BI1,llaM pa60t: Ynpa6Juuue idce POCCUU no H060CUOUPCKOU ofillocmll HOMep pa3peillehidl (llhueh3i1h) HJ111 JlOKYMeHTa, nojltbepn:jtarolllero nojiyl.jehhe JlOnycKa K OTJleJIbHhIM BHilaM pa6ot: Fr.M! BH,ll,llelITe,lbHOCTI1 (pa6ot), Ha ocylllectbjiehhe (rrpobe,llehhe) KOTOPhlX 3MHTeHTOM nollyqeho COOTBeTCTBYJOlllee pa3pelliehl1e (JIHneH3IDl) HJ1H,llOnyCK: Ocy~ecm6llellue.Jteponpullmuu U (Will) OKaJaltUe ycllyz lj oollacmu Ja~Umbl zocyoapcmaell1lou maullbl,lj;ata BbI,llaqH pa3peillehidl (JIHueH3HH) HllH,llOnycKa K OT)le;lhHbiM BllllaM pa6ot: CpOK,llelIcTBIDl pa3peillehh5i (m!ueh3hh) I111H ;:I,OnycKa K OTJle.rJhHhIM BH,llaM pa6ot: OpraH (oprahh3anidl), BblJlaBillHH cootbetctbylolllee pa3pelllehi1e (JlI1ueH3lllO) HllH ;:I,OnyCK K OT,llellhHb[M BH,llaM pa6ot: FocyiJapcm6ellllall Kopnopal{llJl no amojkitou.')itepzuu "PocamoJK" HOMep pa3peillehh5i (1lI1UeH3HI1) HJ1H ]lokymehta, nojltbepn:jlatoll(ero nojiyqehl1e ]lonycka K OT]lellhHhIM BI1,llaM pa6ot:j(b BI1Jl ]le5ltejihhocth (pa6ot), Ha ocymectbllehhe (npobellehhe'l KOTOPhIX 3MHTeHTOM noll)"ieho COOTBeTCTBY!Olllee pa3peillehhe (llhueh3idl) HllH,llOnYCK: Ocy~ecm6,7eHUe ijerme.'lbhocmu no UCllOJ1bJ06aIlUIO paouoakmuljltblx MamepUtL'106 npu npo6eijelluu paoom no UCnOllbJlI6allillO amo,mwu :mepzuu (;I OOOPOllllblX l(e.'lllx COZ:1aCIlO nyllkm06 "2,4, 6",lJ;aTa Bbl]laqH pa3peillehi151 (1lI111eH3Hu) ,llonycKa K OT]le,lhHbIM Blf]laM pa6ot: CpOK ]lehctbhli pa3pelliehh5i (JIHlleH3HH) HllH,llOnycKa K OTile.f[bHhIM BHJlaM pa6ot: OpraH (oprahh3auidl), BhI,llaBruHH COOTBeTCTBYlOlllee pa3pelllehhe (JIHlleH3lllO) HllH,'lOrryCK K OT,lleJlhHbIM BH1~aM pa60t: Ynpa61leltUe idce Poccuu no H060CUOUPCKOii OOJ1flcmu HOMep pa3peillehidl (lli111eh:3hh) I1JIH ilokymehta, no)ltbep)f:jlalomero nollyqehhe ]lonycka K OT]leJIbHbIM BH,llaM pa60t: Fr.M! M BI1,ll,llelITe,'IbHOCTli (pa6ot), Ha ocymectbjieh1ie (rrpobe,llehhe) KOTOPhlX 3MI1TeHTOM rrollyqeho cootbetctbytolllee pa3peillehhe (llhueh3h5i) HllH,llOnyCK: Ocy~eCm6J1eItUe ihepollpujlmuu II (UJIU) OKaJaltUe yc3yz lj oollacmu Ja~Umbl zocyoapcm6ellltou maullbl,lj;ata BhI,llaqH pa3pelliehidl (JIHUeH3HI1) HJ1H,llonycKa K OTlle,lbHbIM BlI,llaM pa6ot: CpOK lleiktbidi pa3peruehi151 (JIHlleH3Im) 11,111 ilonycka K OT)leJlbHhIM BH,llaM pa6ot:

17 OpraH (oprahlcnaullil), Bhlll,aBllll1l1 COOTBeTCTBYlOlllee pa3pe\lle~me (Jll1lWH3YJlO) HJll1 ll,onyck K OTlleJlbHhlM Bl11laM pa60t: tj)eoepajlblttljl cllyjlc6a no mexltu'lecko.'i1y U JKCnOpnllto.'I1Y KOltmpO;110 HOMep pa3pelllehllil (nhueh3hh) I1nH,llOKYMeHTa, noll,tbepaoaloillero no,lyqehl1e,llonycka K OT,lleJJbHblM BI1,llaM pa6ot:ftkg BH,ll,lleHTenbHOCTH (pa6ot), Ha ocylllectb,lchhc (npobe,uchhe) KOTOPhlX JMHTeHTOM nonyqcho coometctbyioil\ee pa3pelllchhe (nhl.(ch3hh) wm,llonyck: Ha np06eoeltue pa6om, C61l3ll1tltbiX C C030altUeM cpeocm6 3aUl,umbl UHl/JopJ'I1af,(Uu.naTa BhI,Ua'H1 propelliehhh (nhueh3hh) HJJH llonycka K OTll,CJIhHbIM BfIIl,aM pa6ot: CpOK,lleHcTBllil propelllehidi (nhueh3iih) rulh,uonycka K OTiJeJlbHhlM BH,llaM pa6ot: OpraH (oprahh3auhh), BbI,llaBIllHH COOTBeTCTBYIOIl\ec pa3pewehi1e (,much3hlo) HnH ll,onyck K OT,llenbHhIM BH,llaM pa60t: tj)eoeptljlblttljl cj1yjic6a no mexltu'leckojwy U JKCnOpmltOMY KOltmpOlllO HOMep propelllehllil (nhueh3hh) HllH,IlOKYMeHTa, noll,tbep)i(,laioillero nonyqehhe llonycka K OT,lleJJbHhIM BH,llaM pa6ot: FT Kg BHIl,llellTenbHOCTH (pa6ot), Ha ocymectbnehhe (npose,llehhe) KOTOPbIX 3MHTeHTOM nony'ieho COOTBCTCTBYIOIl\ee pa3pelllehhe (m1ueh3hh) HnH,llOnyCK: OCYUI,eCm611ellue MeponpuRmuu U (UJ1U) OKaJaltUe yc.:1yz 6 OOllacmu 3aUl,umbl zocyoapcm6eltltou mauhbl ( 6 'lacmu mexhu'leckou 3aUl,umbi UHlpOp.Hau,uu).naTa BbI,lla'lH pa3pelllehllil (nhueh3hh) HllH,llonycKa K OT,lleJIhHbIM BI1,llaM pa6ot: CpOK,lleHCTBHH propelllehi1h (nl1ueh31111) rulh,llonycka K OT/JeJIhHbIM BH,UaM pa6ot: OpraH (oprahh3auhh), BbI,UaBIllHH COOTBeTCTBYIOIl\ee pa3pewehhe (,mueh3hlo) I1nH,UOnyCK K OT,lleJIbHhIM BH,Il,aM pa6ot: tj)eoepajlblttljl cllyjic6a no mexltu'lecko,wy U JKCnOpmltOMY IWltmpOlllO HOMep pa3pelllehllil (JIHueH311H) HllH,llOKYMeHTa, no,utbepjlglaloillero nojiyqehhe,uonycka K OT,Il,enbHbIM BH,Il,aM pa6ot: FT 0132 Kg BH,Il,,UeHTeJIhHOCTH (pa6ot), Ha ocyil\ectbjiehl1e (npobe,il,ehhe) KOTOPblX JMHTeHTOM non)"ieho cootbetctbyioil\ee propelllehhe (nhueh3llil) HnH,Il,OnycK: OCYUl,eCm6l1eltue lhepollpurmuu U (WlU) OK(l3anUe ycllyz 6 o6jlacmu JaUl,umbl zocyoapcm8eltltou maultbl (8 'lacmu IlpOm1l60oeucm6UR UltOCmpaltltbl.1J1 mexltu'lecku.h paj8eoktlm).nata BbI,lla'lH pa3pelllehllil (nhueh3hh) HnH,llonyCKa K OTL(eJ1hHbIM BI1L(aM pa6ot: CpOK,Il,ei1CTBHH propelliehlui (nhueh3hh) HnH,Il,OnycKa K OTJleJlbHblM BHJlaM pa6ot: OpraH (oprahh3aullil), Bbl,llaBWHH COOTBeTCTBYlOwee pa3pel1lehhe (;lhueh3hlo) HllI1.'l,OnyCK K OTiJ,enhHbIM BI1,UaM pa60t: tj)eoeplublttljl CllyJlC6a no JKOllOZU'leCKOJUY, mexltojlozuttecko,t,y U amo,l1lto,l1y liaojopy HOMep pa3pelllehhh (nhueh3hh) HnH ij,okymehta, noij,tbeplk)(aioil\el'o rronyqehhe,il,onycka K OT,Il,enbHhIM BH,UaM pa6ot: CO BHiJ,,UeHTeJIbHOCTH (pa6ot), Ha ocyil\ectbj1ehhe (npobe,il,ehlle) KOTOPblX JMHTeHTOM nony'leho cootbetctbyiolllee propelllehhe (nhueh3hh) HJIM,nonycK: OCYUl,eCm6ileUlte oermellbllocmu no Koucmpyupo6alluIO U UJzomOlJ./leltulO ooopyoo6allull Oim Roepllblx ycmolt060k, paouaf,(uollllblx ucmottltuk06, nyllkm06 xpaltenur ROepltblX MamepUaJl08 U paouoakmu611blx 6eUl,eCm8, Xpaltll.lUtU. paouoflkmu8ubix Omx0008.naTa BhIL(aqH pa3pernehllil (JIHueH3HH) HnH L(onycKa K OT,llem,HbIM BI1,UaM pa6ot: CpOK L(eHCTBl1lI propelllehhli (nhueh3hh) HllH,UonycKa K OT,Il,e.l1bHhIM BH,UaM pa6ot: OpraH (oprah113aullil), BbtllaBIllHM cootbetctbyioil\ee propewemte (JIHueH3H1o) H,lH,Il,OnyCK K OT,UeJIbHhIM BHiJ,aM pa6ot: tj)eoepailbhtljl cj1yjic6a no JKOllOZU'leCKoJHY, mexltojiozu'lecko.'i1y U amo,wlto,wy liao30py HOMep propernehllil (nhueh3hh) HllH,Il,OKYMeHTa, no.rxtbeplkjlalowero nojiyqehhe,uonycka K OT,Il,eJIbHbIM BHiJ,aM pa6ot: FH BHiJ,,Il,eHTenbHOCTH (pa6ot), Ha ocyil\ectbnehl1e (npobe,rxehhe') KOTOPhlX 3MHTeHTOM nojly1leho cootsetctbyloil\ee propernehhe (nhueh3hh) H,ll1,UonYCK: KOllcmpyupo8ultue o{i0pyoo8altujl OllR ROepltbl..,( ycmalto8ok (menl106bloe.'lrioui,ue C60PKU, menl108bloellrioui,ue JJ1eJweltlllbl, noziloui,aloui,ue cmepjicuu OilR ycmalto6ok C JllepZemU'leCKU,Wu, ucc.'le008amellbckumu, npombllullellllb'.hu Jli)epllblMu peakmoptll1u, ooopyi)o6altue OllR KOllmpOilR UJoeilUU akmu6ltbix JOlt).naTa BbI,llaqH propelllehllil (nl1ueh3hh) HnH,Il,OnYCKa K OT,Il,enbHbiM BHiJ,aM pa6ot: CpOK,Il,ei1cTBHH pa3pelllehhh (,li1ueh3hm) HllH,UonycKa K OTJleflbHblM BH,llaM pa6ot:

18 1ef OpraH (oprahh3a1urn), BbI)1aBllII1H COOTBCTCTBYlOmcc Pa3PCllICHI1C (.1I1HCH3HlO) Hnl1 )10nYCK K OT)1CnbHbIM BH)1aM pa60t: (/JeoepaJlbHaJl cjlyjlc6a no'ji<o/iozu'leci<o.hy, mexho;iozu'lec1w;lty U amojifho:hy HaOJOpy HOMcp Pa3PCllICHIDI (nhuch3i1h) HnI1,LI,OKYMeHTa, no,ll,tbep}!{,laromcro nony4ehl1c )1onycKa K OT,LI,C.lbHbIM BI1,L1,aM pa60t: rh07il52676 BH,LI,,LI,C)lTenbHOCTI1 (paoot), sa ocymectbnehhe (npobe,ll,chhe) KOTOPblX 3MI1TeHTOM nofly4eho COOTBeTcTByromee pa3pelliehl1e (mu.(ch31151) HnI1,LI,OnyCK: Ooparu,eHue C paollo(ll<mu6hbl.wu om:moajhu npu UX nepepaooml<e, xpahehuu U mpahcnopmup06(1huu J(aTa BbI,LI,a4H pa3pelliehidi (JUIHeH3HI1) I1nH,LI,onycKa K OT)1enbHblM BI1)1aM pa6ot: CpOK,LI,eHCTBH)I pa3pcillehhji (J1I1UCH3HH) HnH,LI,OIIYCKa K OT,oCJIbHbIM BH)1aM paoot: OpraH (oprahi13auidi), BbI,LI,aBllIHH COOTBCTCTBYlOmec pa3pell~ehhc (.1HHeH3HlO) HnH,LI,OnyCK K OT,LI,enbl{bIM BH,LI,aM paoot: l/jeoepllllbhqjl cjlyjlc6a no 3I<OlIOZU'leCI<OJIfY, mexhojwlu'leci<o~ty U amo.hho.wy HaOJOPY HOMcp pa3pelliehidi (nhueh3hh) HnI1,LI,OKYMeHTa, no,ll,tbep)lqaromem IIOflY4eHHe )1onycKa K OT,LI,e.lbHbIM BI1,L1,aM pa6ot: CO BH,LI,,LI,e5lTenbHOCTH (pa6ot), Ha ocymectbflehhe (npobe,ll,ehhc) KOTOPbIX 3MHTeHTOM nofly4eho cootbetctbyromcc pa3pelliehhe (fll1ueh3hjj) HflH,LI,onyclc Ocyru,ecm6J1eHUe OeJlme.llbHocmu no ooparu,ehulo C paouoaj<mu6hblilfu 6eru,ecm6lLHU npu ux mpahcnopmupo6alluu J(aTa BbI,LI,a4H pa3peillehh)i (nhueh3hh) 11nH,LI,onycKa K OT)1eJfhHblM BI1,L1,aM pa6ot: CpOK,LI,eHCTBIDI pa3pelliehh5i (flhueh3hi1) HnI1,LI,onycKa K OTilenbHblM BH)1aM pa6ot: OpraH (oprahi13auh)l), BbI)1aBllmit COOTBcTcTByIOmce pa3pemehi1c (JIHUCH311IO) HnI1,LI,OnyCK K OT,LI,eJIbHbIM mf)1am pa6ot: (/Je(}epartbHQJl CJ1YJlClia no 3I<OJ10ZU'leCI<O~IY, me."(hofwlu'leclwmy U amo.wllo,wy HaOJOPY HOMcp pa3pclliehh)i (ni1uch3im) I1J1I1,LI,OKYMeHTa, no)1tbep)l,)laromcro nofly4ehuc ilonycka K OT)1enbHbIM BI1,L1,aM pa6ot: rhii1l52765 B11)1 )1eHTenbHOCTI1 (pa6ot), Ha ocymectbnehhe (npobe,ll,chhe) KOTOPbIX 3MHTCHTOM nonyqcho COOTBCTcTBYlOmec paspellich11c (nhuch3hjj) I1J1H,LI,OnyCK: llpa60 Ila I<OHcmpyupo6allue ooopyoo6allujl OJlJl JlOepllblx ycmal10601<, paoua14uomtbix UCmO'lHUI<06, nyiii<m06 xpallehujl JlOepllhlX MamepulLllo6 U paouoaj<mu6llblx 6eru,ecm6, xpallu;luru, paouoaj<mu6hblx omt:0006 J(aTa BbU(a4H pa3pclliehh)i (nhueh3i1h) HnH )1onycKa K OT,LI,CmHblM Bll)1aM paoot: CpOK )1CitCTBIDI Pa3PCllICHI1JI (nhueh31ui) HnH )10nYCKa K OT,JIC,lbHbIM BH,LI,aM pa6ot: OpraH (oprahi13auidi), BbI,LI,aBIllI1H COOTBeTCTBYlOmec pa3pemchitc (luiheh3h.1o) HnH.!lOnyCK K OT)leJIbHbIM BI1)laM pa60t: MUilucmepcm60 pl/j no oe.'lam zpajicoallcl<ou OOOPOllhl, 'lpe16bl'laullbljh cumya14uj1m U JlUI<6UOa14UU noclleocm6uu cmuxuullblx oeocm6uu HOMcp paspelllehh)i (nhuch3hi1) HnH,LI,OKYMeHTa, no,ll,tbcpikjlaloll(cro rronyqehhc )1onycKa K OT,LI,eJIbHbIM BH,LI,aM pa60t: 6EIOI055 BH,LI,,LI,eHTeITbHOCTIi (pa60t), Ha ocymectbnehl1c (npobe,ll,chhc'l KOTOPblX 3MI1TCHTOM nonyqeho COOTBCTcTByIOll(ee paspeillehi1c (J1l1HCH311Jl) Hnl1,LI,OnyCK: pejlmellbllocmb no.hollmajlc)', mexllu'lecl<o,ny OOCJ1YJlCU6allUIO U potollmy cpeocm6 ooecne'lellujl nojicapllou oejonacilocmll :Ioalluil U coopyjlcelluu J(aTa Bbl,Ll,aql1 paspclllchh)i (nhhch3i1h) HnH,LI,OnycKa K OT]JC.lbHblM BH,LI,aM pa6ot: CpOK,LI,CtiCTBH)I paspelllehi1ji (nhueh3hh) MH,LI,onycKa K OT)te,flbHbIM BH,LI,aM pa6ot: Eeccpo'lIlQJl OpraH (oprahh3auidi), BbI,LI,aBlllHit COOTBCTcTBYlOll(ee pa3pemehi1c (JIHUCH311IO) HITH,LI,OnyCK K OT,LI,CJIbl{bIM BH,LI,aM paoot: Ynpa6J1ellUe (/JCE POCCUU no H060CUOUpcI<ou oli.lacmu HOMep paspeillchh)i (J1lIHCH3HH) HnH,LI,OKYMeHTa, no,ll,tbcpik,naiollicro noflyqchhe ]JonycKa K OTLlcnbHblM BH,LI,aM pa6ot: rt BH,LI,,LI,eJITenhHOCTH (pa6ot), Ha ocyll(ectbnchhc (npobc,li,chhc) KOTOPblX 3MHTeHTOM nonyqeho cootbetctbylomce pa3pcillehi1e (nhuch3h~) HnH,LI,OnyCK: Ocyru,eCm6llelllle pa60m c UCnO/lb306aIlUe.H c6eoelluu, COCma6ilJllOru,ux locyoapcm6ellllyio maully J(aTa Bbl,Ll,a4H pa3pcllichidi (nhuch3hi1) HITH,LI,onycKa K OT,LI,e~lbHblM BH,LI,aM pa6ot: CpOK,LI,CitCTBIDI paspclllchi1ji (nhueh3hh) HnH )lorrycka K OT,LI,CllhHbIM BliilaM pa6ot: CBej,leHHH 0 j,lehtejlbhocth OTj,leJIbHbIX KaTeroplIH '}MHTeIlTOB 3MIICCHOHHblX uehllblx 6YMar 3MHTeHT He abaaetca akui10hephblm HHBeCTI1UHOHHhlM Ij)OH,LI,O.\I. C1'paXOBOH l HnOTeql{bIM arehtom. KPC,LI,I1THOH OpraHI13aUHCH, 18

19 )J,onOJIHHTe.lILHLIC TpcfioBaHHH K 3MHTCHTaM, 0(HOBH08 }],CHTCJILHOCTLIO KOTOPLIX HBJIHeTCH,lJ;OfiLIQa nojie3hlix HCKonaeMLIX OCHOBHOH Ile$!TenbHOCTblO 3MHTeHTa He HBll$IeTCH llo6bl4a no.le3hbix I1CKonaeMbIX )J,onOJIHHTeJILHLIe Tpc60BaHHH K 3:\'IHTCHTaM, 0(HOBH08 nchtcjilhoctlio KOTOPLIX SlBJISIeTCH OKa3aHHC ycjiyr CBSl3H OCHoBHoi1.n;e$!TenbHOcTblO 3MHTeHTa He HB.l~IeTCH OKa3aHl1e ycflyr CBH31I 3.3. IIJIaHLI 6ynYIDc8,lJ;CHTe.lILHOCTH 3MHTeHTa H3JHeneHUJI 6 cocma6e UHpop.nau,uu nacmojlul,ezo nyhkma 8 om<temllo,h K6apma.17e He npoucxoou/lu 3.4. YQaCTHe 3MHTeHTa B 6aHKoBcKHX rpynnax" 6aHKoBcKHX XOJI,lJ;HHraX, XOJI,lJ;HHrax H acconhanhslx H3/HeneHUJl 6 cocma6e ullpop.nau,uu liacmojlul,ezo nyiikml1 8 om<temilo.'h K6apma.He lie npoucxoouj1u 3.5. IIO,lJ;KOHTPOJILHLIe 3MHTeHTy oprahh3anhh, HMeIOUJ,He,lJ;.'1H Hero CYIDeCTBeHHoe 3HaQeHHc flojllfoe tphpmehhoe Hal1MeHOBaHHe: 3aKpblmoe aku,uollepnoe o/iul,ecm60 "llallcuollam "bbllluna" COKpalll,eHHOe tplfpmehhoe Hal1MeHOBaHfle: 3AO "llancuollam 5bIJIUIIIl" MecTo HaXO"JK.n;eHIDI: POCCUJl, z. 5epocK, nocejujk HOBbIU, 11HH: OrPH: OCHOBaHMe (ochobahhh), B CHflY KOToporo 3MlfTeHT ocyluectbj1het KOHTPO;lb Hall rroilkohtpo;lbhoh oprahh3auhell (Y4aCTMe B no.n;kohtpoj1bhoh 3MlfTeHTY OpmH113aUlfH, 3aKJ1104eHHe.n;oroBopa IlOBepllTeJ1bHoro yrrpabj1ehidi HMylll,eCTBOM, 3aKflIO'leHl1e IloroBopa npoctoi'o TOBapHllI,eCTBa, 3aKfllO'leHHe,UorOBopa fiopy'lehmi, 3aKfl104eHHe akuhohephoro COrJ1ameHIDI, 3aKfl104eHl1e I1HOrO comamehidi, npe.n;metom KOToporo HBJ1HeTCH OCYllI,eCTBJ1eHHe npab, y.n;octobepehhbix aku;hhmh (IlomIMIi) nollkohtpo,lbholl 3MHTeHTy OpraHl13aWHI): Y<tacmue 6 nookollmpoj1bnou :JJHUmenmy opzallu3au,uu flp1l3hak ocylli,ectbnehllh 3MHTeHTOM KOHTPOJIH Hall oprnhinaul1el1, B OTHomeHHll KOTOPOH OH HBJ1HeTCH KOHTPOJUIPYIOllI,HM JUIUOM: JJOJ1J1 'JJnumellma 6 ycmtl6no.n 1<anUmllRe ooj'lee 50 % B~Ul KOHTPoml: npjlmou KOHmpOJlb,ll;OJ1$! 3MlfTeHTa B YCTaBHOM Kamnane rro.n;kohtpoj1bhoh oprbli3aulili: 100%,ll;oM OObIKHoBeHHblx akuhit npl1ha,ll;jle"jkalli,iix,)mhtehty: 100%,ll;OJ1J! no.n;kohtpoj1bhoh OpraHl13aUliH B YCTaBHOM Kamnale )',UlTeHTa: 0%,ll;OJ1$! 06bIKHoBeHHblx aklllill 3MHTeHTa, npfihalljiejkalli,hx noilkoiitpoj1bhoh oprahli3auiifi: 0% OnlicaHHe OCHOBHoro BH.n;a.ueJ!TeJ1bHOCTH 06llI,eCTBa: Opzanu3au,UJl omoblxa U pa:j6,l1e<tenuu. COCTaB COBeTa.n;HpeKTopoB (Ha6J1lO11aTeJIbHOrO cobeta) 06U(eCTBa IIba6YWKlfH AneKcaHllp BaClfflbeBH'1 (rrpe.ucellatej1b) $110,ll;OflJ! yqactllh,ll;om J1Hlla B YCTaBHoM KanHTane 3MHTeHTa, % rowiapoba EJ1eHa 11BaHOBHa 0 nphha.n;nejkalli,ux J1HU;Y 06bIKHoBeHHbix aklll'lh 3MHTeHTa, % 0, """ 'I:' OBa 11pHHa HlfKOJ1aeBHa ~ 0 KllpnHQHHKOBa HaTaJIb$! BliTa1beBHa 0 0 P$!6KOB AneKCaHJlp IOpbeBlf

20 E;UIHOJlWlHbIH I1CfIOJlHlneJlbHblH oprah 06meCTBa ll:ojlji )"Iacnl5l Jll1ua B YCTaBHOM Kanl1T<Lle 3MHTeHTa, % o ll:ojlji npl1hame)!{amhx JlI1Il.Y 06blKHOBeHHbiX akuhh 3MHTeRTa, % o COCTaB KOJIJIerH<LlhHOrO HCnOJlHI1TeJlhHoro opraha 06meCTIlZi KO.'lJleZUMbHbIU ucno/lhumertbhblu opzau ue npeoyc,l1.ompell I10JlHOe qmpmehhoe HaI1MeHOBaHl1e: 3aKpblmOe 11Ku,UOHepuoe oo~ecmbo mpahcnopmom H3XK" COKpameHHoe qmpmehhoe HaHMeHOBaHl1e: 3AO "YATH3XK" "YnpaBileuue abmomoouilbublm MeCTO RaxO)!{)leHl15I: POCCUR, Z. HOBOCUOUPCK, boz/)tlhu XMe/lbuuu,KOZO 94 I1HH: OfPH: OCHOBaHl1e (ochobahl15i), B cwy KOToporo 3MHTeHT ocymectb.1jiet KOHTPOJlh Ha)l no)lkohtpo;lhhoh oprahi13auheh ()"IacTHe B nojlkohtpojlhhoh 3MI1TeHTY oprahlnauvlh, 3aKmOQeHI1e )lorobopa llobepl1tejihhoro ynpabjlehl15i HMymeCTBOM, 3aKJllOQeHHe )lorobopa npoctoro TOBapHmecTBa, 3aKJlI04eHHe )lorobopa nop)"iehil5i, 3aKJlIOQeHHe akui10hephoro COrnallIeHl15I, 3aKJlIOQeHHe I1Horo COrnallIeHl15I, npe)lmetom KOToporo ~BJl~eTC~ ocymectb.lehhe npab, Y)lOCTOBepeHHhlx akui1~mh ()lojl~mh) no)lkohtpojlbhoh 3MHTeHTY OpraHH3aUHI1): Y'lacmue B nookoumpo/lbllou JJl1.umeumy opzallu3au,uu I1pH3HaK ocymectbjiehl15i 3MHTeHTOM KOHTPOJlJI KOHTPomlp)'IOmHM JIHUOM:,OO/m.1Mumeuma B ycmll6uom,,«numafle oo/lee 50 % BHll KOHTPOJUI: nprjltou KOllmpollb ll:oml 3MHTeHTa B YCTaBHoM KanHTaJIe no)lkohtpojlhhoh oprahl13aul1yl: 100% ll:ojui OQbIKHOBeHHblx akll,h~t nphhame)!{aliiylx 3MHTeHTY: 11)1)% ll:ojiji no)lkohtpojlhhoh OpI'aHll3aUHH B YCTaBHoM KamnaJIe J.\1WreHTa: 0% )),OJI~ Ha)l OpraHl13aUl1eH, B OTHorneHHH KOTOpoii OH ~~etc~ OQhlKHOBeHHhIx aklljill 3MHTeHTa, nphhawle)!{amhx noll.kohypojibhom oprahh3all,i1h: 0% OnHcaHlle OCHOBHOI'O BI1)la )le~te.1l'hocti1 06mecTB8: OpZaIlUJau,uR nepe8ojok ZPYJ08, mpallcnopmllar oiipaoontka ZPp08, nepe803ka nacca:ncupo6, mexiiu'leckoe OOC/lY:JICu8allue U pejitollm a8mompallcnopmltbix cpeocm8, JKcn/lyamau,uR cneu,umbltblx 8U006 a6mompaltcnopmllbix cpeocm6, mopzo611r a6mo/hooullbltbt.ltu oemmrmu, Y31111JHU U npultaolle:jiciiocmrmu. COCTas coaeta )mpektopoa (Ha6mo)laTeJIbHOI'O cobem) 06Il\t'CTBa <D110 JlI1ua B YCTaBHoM Kanl1TaJIe 3MI1TeHTa, % )),OJIJI npi1ha)ljie)!{aml1x JIHll,y 06blKHoaeHHblx akll,l1h 3MI1TeHTa, %.r+r~! EpMo.leHKO CepI'eH OJIeI'OBHQ 3apy6HH MHXaHJI fphropbebw{ KpIOqKOB Cepreif AJleKCaHLlpOBWl (npejlcejlatejlb) o 0 o 0 o o 0 20

21 EJlHHOJ1UlIHhIll HCnOJ1HlITeJ1hHhIM OpraH 06lQeCTBa tplio )],oml YliaCTH5I Jllma B YCTaBHOM KamnaJle 3MHTeHTa, % )],0J151 npliha)lj1elkalqlix muj,y 06hlKHOBeHHhIX aklu1h 3MHTeHTa, % Fl CepreH 0 0 COCTaB Konnen!aJ1hHOrO HcnOnmneJ1hHOrO opraha o6lqecnm KOJlJlezuaJlIJnwu UenOJlllUmeJ1IJnIJ1U optan ne npeoyowmpell ilojihoe <phpmehhoe HaHMeHOBaHI1e: 06w,eem60 e ozpllm'llemlou om6emem«ennoemijio "H3XK HncmpYMenm" COKpaIIJ,eHHOe IjmpMeHHoe HaHMeHOBaHHe: 000 "H3XKHllcmpYJwenm" MeCTO HaXOIKJleHH5I: Poceu1I, z. Ho«ocu6upCK, hoz{){lhll X:ueJlIJlluu,KOZO 94 I1HH: OfPH: OCHOBaHHe (ochobami5l), B CHny KOToporo 3MHTeHT ocylqectbj151et KOHYpOJ1h HaJl nojlkohypojihhoit oprahh3aui1em (YliacTHe B nojlkohypoj1hhoh 3MHTeHTY Opr<lHl13aUv!H, 3aKJ1lOlIeHI1e JlOrOBOpa JlOBepI1TeJ1hHOrO ynpabjiehh5i I1MYIIJ,eCTBOM, 3aKJIIOlIeHHe JlorOBOpa npoctoro TOBapHlQeCTBa, 3aKJ1lOlIeHHe JlorOBOpa nopyqehh5i, 3aKJIIOlIeHI1e akui10hephoro comamehh5i, 3aKJ1IOQeHHe HHoro COrnarneHH5I, rrpejlmetom KOTOPOro 51BJI5IeTC51 ocylqectbjlehi1e IIpaB, Y)lOCTOBepeHHhlx akuh5imi1 (JlOmIMI1) no)lkohtpoj1hhoh 3MI1TeHTY oprami3auhi1): Yllacmue «nookollmpoj'ijilou 'JMumellmy OpZllIlU3at(UU ilph3hak ocyiij,ectbj1ehh5i 3MHTeHTOM KOHYp0J151 KOHYpOJ1I1PYIOIIIHM J1HUOM: POJlR 'JMumellma «ycmti6ilo.n /{anum{we 60Jlee 50 % BI1Jl KOHYp0J151: npr.tlou KOllmpo/IIJ )],0J151 3MI1TeHTa B YCTaBHOM KaIIHTaJIe IIOJlKOHYpOJ1hHOi1 oprahh3auim: 100% )],0J151 nojlkohypoj1hhoh oprahh3aui1i1 B YCTaBHOM KafIHTaJIe 3\UlTeHTa: 0% Ha)l OpraHI13aUHei1, B OTHOIIIeHHH KOTOPOH OH 51BJ151eTC5l )],0J151 06hlKHoBeHHbIx akuhh 3MHTeHTa, rrphhajlj1elkalqhx IIO)lKOHTPOJ1hHOH OpraHH3aUHH: 0% OfIlIcaHHe OCHOBHoro BHJla Jle5lTeJ1hHOCTI1 06IIJ,ecrBa: 06pa6omKa MemaJl/W«, MemaJlJlUlleCKUX u30e.1uu C UCnOJlb306allueJ'U OCIl061lbiX mexllojlozulleckux npou,eeco«maumnocmpoenur, U3Z0m06JleIlUe u30e/luu U3 cme/{jla, KepaMuKu, mekcmuj1r, n.1actnmaec. COCTaB COBeTa JlI1peKTOpoB (Ha6J1IOJlaTeJ1hHOrO COBeTa) 06Ll(;'CTBa tpl10 )],0J151 yqacth5i )],0J151 J111ua B yctabhom KamfTaJIe 3MHTeHTa, % nphha)lj1elkalql1x J1HUY 06hIKHOBeHHhIX akui1h 3MI1TeHTa, % EBceeB ArreKCaHJlp feopmebhq 0 0 ~~4~~1 3apy6I1H MHXaHJT fphfophebhli (npejlcenatej1h) 0 0 o 0 44~1 BaHOBHlI o o 0 ==============================~==========k==========d 21

22 EJJ:I1HOJlWlHhIH I1ClIOJlHI1TeJlhHblU OpraH 06meCTBa <PI10 )J:OJl5I Y'IaCTl15I )J:OJl5I milia B YCTaBHOM Kanl1TaJIe 3MI1TeHTa, % npi1han:.rre)kammc Jll1uy 06bIKHOBeHHhIX akl(i1m 3MI1TeHTa, % MOJILlaHOB Mmcal1Jl BaCl1JlbeBWl 0 0 COCTaB KOJlJlerl1aJIbHOrO HCnOJlHHTeJIbHOro opraha 061ll.eCiBH KOJl.i1eZUanbHbIU ucno;1humeflbhbiu opzall lie npeoyc.uompell I10JlHOe <phpmehhoe HaHMeHOBaHHe: 06m,ecm60 c OZpalill'JeflfWU om6emcm6eihwcmblo "H3XK3IfepzUJI" COKpameHHoe <pl1pmehhoe HaI1MeHOBaHHe: 000 "1I3XK3I1epZUR" MeCTO HaXO)KJJ:eHl15I: POCCUR, z. H080CUOUPCK, bozotllul XtteJlbHUlIrKOZO 94 I1HH: OrPH: OCHOBalfl1e (ochobahi1j1), B Cl1JIY KOToporo 3MHTeHT ocyll\ectbjl5iet KOHTPOJlb HaJJ: liojj:kohtpojlhhoh OpraRl13aUHeii (yqacthe B nojj:kohtpojibhom 3Ml1TeHTY OpraHH3aUHH, 3aKJTIO'IeHHe )lorobopa llobepl1tejtbhoro ynpabjiehl15i HMymecTBoM, 3aKrrlO'IeHl1e )lorobopa npoctoro TOBapHlueCTBa, 3aKJIIO'!eHl1e )lorobopa nopy'iehl15i, 3aKrrlO'IeHHe akul10hephoro COrrrarneHl1JI, 3aKJIIO'ICHl1e HHoro cornarnehh5i, npejj:metom KOToporo HBJUIeTC5I ocymectbjiehl1e npab, YJJ:OCTOBepeHHhIX akululmi1 (tloji5imi1) [JOJJ:KOHTPOJTbHOH 3Ml1TeHTY OpraHI13aUI1H): Y'lacmue 8 nookohmpojlbhou ]MUmellmy opzahmm(uu I1pH3HaK ocymectbjierhji 3MHTeHTOM KOHTPOJIJI HaJJ: oprahh3amlei1, B OTHornemm KOTOPOH OH 5IBJUIeTC5I KOHTPOJIl1pYlOmHM JIHUOM: j(ollr ]JftllmeHma 8 ycmtl8hojft Kanuma.u oo.'lee 50 % BI1JJ: KOHTPOillI: npjljuou KOHmpOJlb )J:OJI5I 3MHTeHTa B YCTaBHoM KanHTaJIe nojj:kohtpojibhoh oprahlbauhh: 100% )J:OJI5I no)lkohtpojibhoi1 OpraHI13al(~m B YCTaBHoM KamlTaJIe )MI1TeHla: 0% AOJI5I OOblKHoBeHHblx akuhh 3MHTeHTa, npmha)ljie)karnl1x nod.kohtpojlbhoh OpraHl13aUMH: 0% OmlCaHMe OCHOBHoro BMa JJ:eJlTeJIbHOCTM o6rnectba: IIepeOa'la u pacnpeoellehue ]/lekmpo'mepzuu, napa U zopr'leu (menjl080u 'Jllepzuu); o6ecne'lenue pa6omocnocoohocmu ]JleKmpll'leCKIiX cemeu, Kome/lbHblX U men/108blx cemeu; coop, O'lllcmKa U pacnpeoe:'lellue 800bt. COCTas COBen LlJlpeKTopOB (Ha6JIIO)laTeJIbHOrO COBeTa) OfiU\f'CTBa 3apy6l1H Ml1xal1JI fpl1ropbebm'i (npeilce)latenh) KPKlllKOB CepreH AneKCaHtlpOBl1ll EbIKOBCKHH Cepreu IIaBJloBl1'I fom'iapob IOPHH BaJIepbeBl1'I <P110 Aoml Y'IaCTH5I AOJHI Jll1ua B YCTaBHOM KanHTaJIe 3MHTeHTa, <% npmha,lljie)karnll.x JIMUY 06blKHOBeHHhIX akl(i1h 3MMTeHTa, % POfOBOH AneKceH 11BaHOBI1'I 0) 0 0 o 22

23 EnHHOJlWIHblH HcnOJlHHTeJlbHblH OpraH 06meCTBa <1>110.noml Y'laCHm JlHua B YCTaBHOM KanHTaJIe 3MHTeHTa, % DhiKOBCKHH CepreH I1aBJlOBH'l noml nphha,lljle)kamhx JlHuy 06blKHOBeHHhIX akuhh 3MHTeHTa, % COCTaB KOMerHaJIbHOrO HCnOJlHHTeJIbHOrO opraha o6mectim KOJlJleZUOJlbHblU UCnOJlHUmeJlbHblU opzall He npeoyc.wompell 3.6. CocTaB, ctpyktypa H CTOHMOCTh OCHOBHhIX CpeLl:(:TB 3MHTeHTa, HH.popMa~HH 0 njlahax no nph06petehhio, 3aMeHe, BhI6hITHIO OCHOBHhlX CpeLl:CTB, a TalOKe 060 Bcex.paKTax 06peMeHeHHH OCHOBHhIX CpeLl:CTB 3MHTeHTa OCHoBHhIe CpeLl:CTBa Ha naty OKOH'IaHlUI OT'leTHOrO KBapTaJIa EnHHHua H3MepeHlUl: mblc. py6. HaHMeHOBaHHe rpynnbl 06beKTOB OCHOBHhlX cpenctb fiepboha'lajibhah CYMMa (BoccTaHOBHTeJlbHaH) CTOHMOCTb Ha'lHCJleHHOH amopth3auhh 3naHHH CoopY)KeHHH H nepenato'lhhie ycrpohctba MalIIHHhI H o6opyllobahhe TpaHcnopTHble cpenctba npyrHe BHnbl OCHOBHblX cpenctb eMeJlbHbie yqactkh H o6bektbi nphpononojlb30bahh TOrO CBeneHHH 0 cnoco6ax Ha'lHCJleHHH amopth3auhohhbix OT'lHCJIeHMH no rpynnam o6bektob OCHOBHbIX cpenctb: CmouMocmb 061>eKmOB OCHOBHblX cpeocmb nozaulaemcr nyme.w Ha'lUCJleHUR amopmu3au,uu /luheuhbl,w cnoc060m, UCXOOR U3 nepboha'lojlbhou UJlU mek)llll,eil (80CL'maHoBUmeJlbHou) cmoujwocmu (B cjly'lae npobeoehur nepeou,ehku) 001>eKma OCHOBHblX cpeocm6 U HOPMbl ajwopmu3au,uli, Ha'lUCJleHHOU C Y'lemoJw cpoka no}lejhozo UCnO}lbJOBaHUJI Jmozo omekma. AJwopmu3au,uJI He Ha'lUC/lJIemCJI no 001>eKmaJW JICWlUIlI,1l020 l/johoa, BlleUlHezo OJlazoycmpoucmBa, UHbI.W 001>eKmaM, nepe'lucjlehhblm «n. 17 [[EY lto YKmaHHblM 001>eKmQJW OCHOBHblX cpeocmb npou3«00umcji Ha'lUCJleHUe U3Hoca «KOHu,e Ont"lentHOzo zooa no ycmahobjlehhblm HOpMQJW ajwopmu3au,uohhblx Om'lUCJleHUU. j(<<ujlcehue cy.w.w UJh'Oca no YKa3aHHbl.H 001>eKmQJW Y'lUmbiBaemCJI Ha 3a60JlaHCOBOM C'leme. flo 061>eKmaJW JlCUJlUIlI,H020 l/johoa, Komopble ucno.1b3ylomcji O.IJI U3BJle'leHUJI ooxooa U Y'lUmbl«alOmCJI Ha C'leme 03 <<j(oxoohble BJlOJICeHUJI «MamepUOJlbHble l(e.llhocmw" a.wopmujau,uji Ha'lUC/lJIemCJI B 061l1,eM nopjloke. He noojlejicam amopmu3au,uu 001>eKmbl OCH08HbiX cpeocntb, nompe6umejlbckue cboucm«a Komopblx c me'lehuem «pemehu He U3JweHJlIOmCJI (3eMeJlbHble Y'lacnu<u U 001JeKmbl npupooonojlb30«ahuji) [[0 OmeKmaM OCHO«HbIX cpeocm«, nepeoahhbl.w «apehl)y, ajuopmujau,uji Ha'lUC/lJIemCJI apehoooamejlem. flo OCHOBHblM cpeocm8qjw, npa«o COOCm(leHIIOCmll, Ita Komopble noojlejicum OOR3ame}lbHOU zocyoapcm«ehhou pezucmpau,uu, OOK)lMeHmbl no Komop"'.w llepeoahiji Ha zocyoapcm«ehhyio pezucmpau,ulo U l/jakmu'lecku JKCnJlyamupyeJWbI.w, amopmu3au,uji lta'/uc.7jlemcji «061l1,e.w nopjloke, Ha'iUltaJl C MeCJlu,a, CJleoYlOllI,eZO 3a MecRu,eM ««ooa 001>eKma «JKCllJlyamau,Ulo. 23

24 '.:'1 I AJltOpmU3au,UJl no MHOZoooopomHou mape Ha'lUCJlJlemCJl no HOp,lte, pacc'lumahhou UCXOOJl U3 KOJlU'lecm«a nilahupye.ltblx nepe«030k «me'lehlie cpo«a J«cn.7yamau,uu, onpeije.7ehhozo cepmufpukamo.'i1. H Y'lUmb,«aemCJl «cocma«e Ko.lt.ltep'leCKUX P{ICXOOO««jHO.l1eHm co«epulehujl nepe603ku. 110 y.7y'lulehujl.lt 6 apeh006ahhbie OC llmopmu3au,uh Ita'lUCJ1JlemCJl flf) oy.'cz{umepckomy Y'lemy 6 me'lehue cpoka apellijbl (no ItaJlOZ060MY y'lemy no HOp.lt((.lt 6 coom«emcm6uu C l1ocmah06.7ellue.lt I1pa«umeJlbCm6a PI/) om Z J\:!> 1,(0 1<J1llccutjJllKau,uu OCHO«llbIX cpeijcm6, 61<J11O'lae,ltbtX 6 UMopmu3au,uollllble zpynnbl»). OT'leTHaJr li.ata: Pe3YJIhTaThI flocjiejlhem nepeoiiehkh OCHOBHbIX Cpell.CTB H 1I.0JlroCP04HO apehi\yemblx OCHOBHbIX Cpell.CTB, ocymectbjiehhoh B Te"leHHe nocjlell.hero 3aBepweHHoro IPI1HaHCOBoro ro)la, C YKa3aHlieM )lath! npobell.ehhjl nepeoiiehkh, nojihoh H OCTaTO"lHOH (3a Bbl4eTOM amoptl13auhi1) oarrahcoboh CTOHMOCTH OCHOBHblX Cpell.CTB 11.0 nepeoiiehkh H nojihoh 11 OCTaT04HOH (3a Bbl4eTOM amopllnaiihh) BOCCTaHOBHTeJlhHOH CTOHMOCTH OCHOBHhlX Cpell.CTB C yqetom 3TOH nepeoiiehkh. YKa3aHHaJr ~1H$opMaJlHjl nphboi\htcjl flo rpyrrnam 06'beKTOB OCHOBHblX Cpe)lCTB. YKa3blBaIOTCSI CBell.eHI1jl 0 cnoco6ax Ha'\HCJleHWI amopti13aiihohhbix ot4hcnehhll rro rpyrrrram 06'beKTOB OCHOBHhIX Cpe)lCTB. l1epeou,ellka OCIl06HblX cpeijcm6 3a YKa3aHlfblU nepuoo He II'PO«OOlUlQCb YKa3bIBaIQTCjl CBell.eHI1jl 0 KOTOPhlX COCTaBJljleT rmahax no nph06petehhio, :m'viehe, Bhl6hlTHIO OCHOBHbIX CpeI\CTB, CTOHMOCTb 60Jlee rrpoll,ehtob CTOHMOCTH»CHOBHbIX Cpell.CTB 3MIfTeHTa, If HHhIX OCHOBHhIX Cpell.CTB rro YCMOYpeHHIO 3MHTeHTa, a TaK){(e CBe;leHHjl 060 Bcex $aktax 06peMeHeHlfjl OCHOBHhIX Cpell.CTB 3MHTeHTa (c YKa3aHHeM xapaktepa 06peMeHeHHjl,.laThI B03HHKHOBeHlfjl 06peMeHeHI1jl, cpoka er~ )lehctbi1jl H HHblX YCJIOBHH no YCMoYpeH11IO 3MIfTeHTa): IV. CBe,lJ;eHUD 0 tfluhahcobox03dhctbehhoh,lj;edtejibhoctu 3MUTelITa 4.1. Pe3YJIbTaTbi cljhhahcobox03hhctbehhoh ACHTeJIbHOCTH C)MHTeHTa B C6Jl3U C me,lt, 'lmo u,ehhble oy,ltazu 3Mumelfma He 6k..llO'leHbl 6 cnuco«u,eifhbt.l: OYJuaz, oonytu,elllfblx K mopzll.'i1 Ha opzahu3amope mopz06jlu Ha pblllke l(ehhbix fiy.ltaz, U 3MumeHm He JlfJ.llJlemCJl 0pzuHu3au,ueu, npeoocma6u6uleu ooecne'lehue no oojluzau,ujl.lt ijpyzozo 'MlUmelfma, Komopble 6KmO'leHbl 6 cnuco«u,ehlfblx oy.ltaz, oonytu,ellllblx K mopza.lt Ha opzahu3amope mopzo«ifu IlU pblllke u,ellllblx 6y,,.,az, Ila OCH06allUU n. 5.9 l1ojlojicellujl 0 packpblmuu ulltjjop,,.,al(uu llacmojltu,ajl fjlltjmp. fau,uji 9.'I1UmellmOM 6 ejicekcapmajlbhljlu om'lem He 6K..11O'laemCJl 4.2. JIHKBHABOCTb 3MHTeHTa, AOCTaTOQHOCTb KanHTaJHl H 060POTHbiX Cpe)lCTB B C«Jl3U C mem, 'lmo u,ellllble oy,ltazu 3Mumellma lie 6k..'llO'lellbl «cnucok u,ellllblx 6y,,.,az, oonytu,ellhblx K mopza.,., Ila opzallu3amope mopz06jlu Ha pblll«e l(ellllblx fiy.uuz, U JMUmeHm lie Jl6JlJlemCJl opzahu3au,ueu, npeoocma6u6uleu ooecne'lehue no oo!luzau,ujljlt opyzozo JMUmeHmu, Komopble 6KJ1lOtteHbI 6 cnueok l(ehhblx 6y,,.,az, oonytu,ellllbix K mopza.n Ila opzahu3amope mopzo«!tu 1111 pblllke u,eililijix 0YJltaz, Ha OCH06aHUU n. 5.9 l1o/lojlcellujl 0 packpblmuu ullpopmau,uu HaCmOJltu,aJl UHtP(}p.~tal(uJl 'hltumellmom (J ejicek6apmll.llbllblu om'lem He 6KJ1IO'laemCJl 4.3. <l»hllahcobbie BJIO)KeHHH 3MHTeHTa B C6JllU C me,,.,, limo u,ellhble 6YJltazu 3Mumellmll lie 6K:1I0 l 1eHbl 6 cnuco«u,ellllblx 6YMaz, oonytu,ellllblx K mopza.lt Ila opzallulamope mopz06jlu Ila pblllke t(ellhblx fiy.liaz, II 'J.ltUmeHm ue Jl6JlJlemCJl opzallu3au,ueu, npei)oema6u6uleu 06eeneQellUe no OOJIUzau,UJlM opyzozo :JMumeHma, KOmOplJle 6KJ1lOlIellbi 6 cnueok u,ehllblx oy,,.,az, i)onytu,ehllbix «mopza,lf Ila opzalfu3amope mopzo(jjiu Iltl pblllke u,ellllblx 0YJuaz, Iltl OCIl06allUU n. 5.9 llo/lojicellujl 0 packpblmuu ullpop.,.,au,uu llacmojltu,ajl UfilPOp.Htll(UJl 3,ltUmellmOM 6 ejicek6apma.'lbllbiu omqem lie 61<J71O'laemCJl 4.4. HeMaTepHaJIbHble akthbbl,}mhtehta Ha I\aTy OKOH'IaHI1jl OT"IeTHOrO KBapTaJIa 24

25 E,uHHHua H3MepeHH51: mblc. pyo. HaHMeHOBaHHe rpynnhl 06beKTOB HeMaTepHaJlhHhIX riepbohaqajlhhidi CYMMa al\,hbob (BOCCTaHOBHTenhHIDI) Ha'lHC,leHHOH CTOI1MOCTh amopnl3aumi y!306petehi1,h, npomhliimehhhle 06Pa3UhI, nolle3hhle Mo,uenlf ITporpaMMhI Mli 38M, 6a3hI )),ahhhix ITpOQHe I1TOrO CTaH,n:apThI (rrpabhlla) 6yxraJlTepcKoro yqeta. B COOTBeTCTBlfH C KOTOPhlMlf 3MHTeHT rrpe)),ctabjuiet lfhtpopmall,lflo 0 CBOllX HeMaTepHaJlbHhIX akthbax: Yllem ltemamepuallbltblx akmu606 ocy~ecm6/lrem(,jl 6 COOm6emCm6UU C IloJlo:»celtueM no 6YX2tlJlmepCKOMY yllemy «Yllem ltefttamepul1.libllblx aklnu606» [JEY , ym8ep:»ci)ehhbut IlpuKQ30M MUHt/JUHa PiP om lf!! 1531t. OT'IeTHIDI llata: CBeAeHHH 0 no.'1hthke H pacxoaax :)MHTeHTa B 06JIaCTH HayQHOTeXHHqeCKOrO pa3bhthh, B OTHomeHHH JIHIJ,eH3Hii H natehtob, HOBblX pa3pa6otok H HCC.l1el1:0BaHHii B nep80m nojlyzoi)uu 2014 zoi)a 8 coom8emcm8uu C n.llailo.'it HHOKP OAO «H3XK» 8bmOJlHJlJlUCb pa60mbl no CJlei)ylO~~'" HanpatmeHUJl.,w: 1. PQ3tJumue U Moi)epHu3a~UJl npou38oi)cm8ehhblx,'lto~ltocmeu no 6bmycKy maojlemok. 2. C03i)aHue ei)uhozo KOM1JJleKCa npou38oi)cm8 «tpa6pukuu,ujl». 3. OoecnelleHue oo~enpombluijlehhou, pai)uau,uoltltou, mjjlcaphou oe30nacitocmu, oxpahbl okpy:»calo~eu cpei)bl, FO U qc. 4. OmpaoomKa pe:»cu..,o8 U OC6oeHue npou,ecca OllucmKU.'ltamOIlHblX pacm8opo8 J7FO7. Bo 8mopOiu KtJapm{l.;1e 2014 zoi)a nojlylleh oi)uit namellm Ita u306pemehue «MulUeHb i)jljl HapaoomKu U30mona Mo99.IY!! , i)ama npuopumema Focyi)apcm8eltHaJl pezucmpa~ujl m08aphbix 3HaK08: m08apllblu 31laK «3a6oi)cKoU», c8ui)emej7bcm8o.i'fl! om , CpOK i)eucm8ujl c / , npoi)/leh i)o PUCK08, C8R3aHHbiX C ucmellelluejh CPOK08 i)eiicm8ujl OXP(lIIllbIX i)oky...,ehmo6 OAO "H3XK", Ilem AHa.l1H3 TeHl1:eHIJ,Hii pa3bhthh B clflepe OCHOBHOii,~eHTe.l1bHOCTH 3MHTellTa I13MeHeHIDi B COCTaBe HHtP0pMaUIHf HaCTOliIll,ero nyhkta B OT'IeTHOM KBapTaJle He rrpohcxo)),wih AHaJIH3 lflaktopob H ycnobhii, B.I1HHIDIIJ,HX Ha,[lClITenhllOCTh 3MHTeHTa H3JUeHeltUJl 8 cocma8e UHpopMau,uu HacmOR~ezo nyhkma 6 omllemilo.'h K8apmalle He npoucxoi)ujlu KOHKypeHTbI :)]\<IHTeIlTa H3..,elleHUJl tj cocma8e UHpop.wau,uu ltacmorul,ezo nyhkma 6 omllemho.'h K8apma/le lie npoucxoi)ujlu V. llo,l:(po6hble cbe,l:(ehhh 0 JIHlJ,aX, BXOtJ,HIl~HX B COCTaB oprahob ynpabjiehhh 3MHTeHTa, oprahob 3MHTeHTa no KOHTPOJIIO 3a ero «jlhhahcobo X03D.HCTBeHHoH,l:(eHTeJIbHOCTblO, H KpaTKHe cbe,l:(ehhh 0 COTpYtJ,HHKax (pa6othhkax)3mhtehta 5.1. CBeAeHHH 0 ctpyktype H KOMneTeH~HH oprahob y"pabjlehhh :)MHTeHTa ITollHoe OllHcaHHe CrpyKTYPhl oprahob yrrpabjlehh5i 1MHTf~lrra H HX KOMrreTeHUHH B COOTBeTCTBI1H C YCTaBOM (Y'lpe)lfrreJlbHhIMH llokymehtamh) 3MHTeHTa: OpzallaMu ynpa8ltellujl 06~ecmtJa 5l8JlJllOmC51: Oo~ee coopallue a1<u,uollepo8, tjblciuuu opzalt ynp(16/lehuh 06~ecm8a; C08em oupekmop08, ocyu!ecm8jl51io~uu o6~ee PYKo6oocmlJ(} i)erme.llbilocmblo Oow,ecm8a; rellepallbhblu i)upekmop, ei)ullo/1u t lllbiu ucnollhumejlbhblu opzalt Oo~ecm8a. 25

26 KOMnemell~UH OOUl,eZO COOPllHUH ak~uollepofj ljhumellmll 6 COOmfJemCm6UU C e20 YcmafJoJw (cmambh 12): K KOMnemell~UU OOUl,ezo coopalluh ak~uollepofj omhochmch c.'leoyioui,ue 60npOCbl: HeceHue uj,welleuuu U OOnO,'llleIlUU 6 YCmll6 U,1l/ ym6epjicoeuue YCm1l6a 00Ul,eCm6a 6 H060U peoak~uu; peopzahuja~uh 00Ul,ecm6a; lluk6uoa~uh 00Ul,ecm6a, liajlla'lehue lluk6ltoa~u0i1hou KO.WIICCUU, ym6epjicoellue npo,ltejlcymo'liiozo U OKOU'lamellbUOZO lluk6uoa~uolillblx oullallco6; u36pahue 'llleu06 C06ema oupekmopo6 U OOcpo'llioe npekpaul,ellue ux nojihoijio'luu; onpeoelleuue KO/lU'leCm6a, HO.MUIla.'lbIlOU cmoujlwcmu, Kamezopuu O{h,H6.lleUllbIX ak14uu, U npa6, npeoocma6jzremblx lmumu ak~uhmu,' Y6ellU'leHUe ycma6uozo Kanuma.1a 00u4ecm6a nymejlt Y6e.1U'leIlUH 1l0MUIla.'lbIlOU cmouj~tocmu pa3meul,ellllbix ak~uu UllU pa3:.1.eul,elluh oonolluume.1bllblx ak~uu; y.lteubulellue ycma6110zo Kanuma.'la 00Ul,eCm6a; ujopallue lfllell06 Pe6u3uoIIHOU KO,ltUCCUU U OOcpolllloe npekpaul,ellue ux noj'lilomo'luu; ym6epjicoehue ayoumopa 06U1,eCm6a; ym6epjicoehue Z0006bIX omlfem06, Z00060U oy.'cza;lmepckou OmlfemllOCmU, 6 mojw 'luc.'le Omlfem06 0 npuob1j1hx U 00 YOblmKax (C'lem06 npuob1j1eu U YOblmK(6) 00Ul,eCm6a, a makjlce pacnpeoej'lellue npuoblllu (6 mo.lt 'lucile 6blnllama (o{h,hfjjlehue) ou6uoeuo06, 3a UCIClIO'leIlUe,W npuobljlu, pacnpeoe/iehilou 6 Ka'leCm6e ou6uoellijo6 no pejy.'lbmamajw nep60z0 K6apma.1a, nojlyzoijuh, ije6hmu iftech~e6 qjuliauc060z0 zooa) U YOblmK06 00Ul,ecm6a no pe3y.1bmama.lt q,ullailc060z0 zooa; pacnpeoellellue npu6b1jlu 8 Ka'leCm6e ou6uijeuoo6 U 8blnllama (o{h,h8iiellue) ou8uoell(06) no pe3y.'lbmama.lt I K6apma.'la, nojjyzoijuh U 9 IHeCH14e6 q,uhahco6oz0 zooa; pOOJleHUe U KOllcoJ1uoa~uH ak14uu 00Ul,eCfll6a; npullhmue peulehuh 00 oijoopelluu coellkll, 6 C06epUleUUIl Komopou U,lteemCH 3aUHmepeC06allllOcmb 6 CJ1Y'laHX, npeoyc.ltompellhblx tpeoepullbllbl,w JaKOHOJW «Ofi al(~uoltepllbix 00Ul,ecm6ax;;; npuithmue peulehuh 00 oooopelluu Kpynllou coe.iku «C:1Y'laRX, npeoyc,ltompehllblx tpeoepullbllblm 3aKOHOM «00 akli,uohephblx OOUl,eCm8ax»; ym6epjicoehue 6HympeHHux oo«y.ltellm06, pezy.'lupyi01u,ux ijehme.lblwcmb opzallo6 00Ul,ecm8a; npuhhmue peulehuh 00 Y'lacmUU 6 q,ultailc060 npo.ltbllll.uilhbix zpynnax, acco~uat~uhx U UllblX oooeouhelluhx Ko/'Ufep'leCKUX opzahu3a~uu; npuo6pemehue 00Ul,ecm60llf pa3meul,ellhbix ak14uu 6 C.i7y'lae YMeHbUlellUH ycma6hozo Kanuma.'la; peulellue UHblX 60npoco6, npeoyc.ltompellhblx tpeoeplljlbllbl.lt 3aKOHO.lt «00 ak~uollephblx 00Ul,eCm6a.l:;; Bonpocbl, omhecehhble K KOMnemell~UU OOI14eZO COOP1lI1UH ak~uollepo(j, lie.ltozym fiblmb nepeijllilbl Ha peulehue C06emy oupekmop06 UllU rehepullbho.lty ijupekmopy 00114eCm8a. KOMnemeH~UH C06ema ijupekmop06 :MtUmeHma 6 COOm61!mCmBUIl c Ycma6lM1. 06U1,eCm6a (cmambh 13): K KOMnemeHu,uu C06ema ijupekmop06 omliochmch ClleOYIOI14Ue 6onpocbl: onpeijeilellue npuopumemllblx llanpabjlehuu oehme.lblwcmu 00Ul,eCm8a; C03blB zoij060zo U 6HeO'lepeiJllozo OOUl,UX COOPllUUU ak~uohep06, peulehue opyzux 60npoc06 no noozom06ke U np06eoehuio OOUl,ezo coopahuh ak14uohepi>6, Ja /lckjlio'lehue;~t clly'lae6, npeoyc.wompellllbix tpeoepu;lbhbl.m 3aKOHOM «00 aku,uohephblx 06U1,ecm6a.'(.w npe06apume.;lbhoe ym6epjicoellue Z00080Z0 Om'lemll, Z00060U oyxzll:lmepckou Om'lemHOCmu, 6 mom 'luc.'le om'lema 0 npuowlrx U 00 YOblmKlIX (C'lem08 npuob/.1eu U y6b1mk(8) 06U1,eCm6a, a makjlce pacnpeoejlehuh npuobljlu (6 mom 'lucjle 6blMambi (o{h,h(welluh) ou6uoeho08, Ja UCKJIIOl.{eIlUew npu6bljlu, pacnpeoertellhou 6 Ka'leCm6e OU6uoel1008 no pe3y..",mamll.~, lfep611z0 K6apmU;1a, nojlyzoouh, oe8hmu.ltech14e8 q,uha1lc060z0 zooa) U y6blmk08 06U1,ecm6a no pej),jlbmama.lt (puha1lc080z0 zooa; pekomelloau,uu no pacnpeot!jlehulo npufiblllu Oomecm8a, 6 mojw 'luc.1e no pa3j~tepy ou6uoelloa no aku,uji.lt 00Ul,eCm6a U nopho«y ezo 6blfl;lambl, U YObfmK06 06U1,ecm6a; onpeot!j7ellue u,ehbl (oehejicilou 0l4eHKu) u,.'yul,ecm611, l4ellbl paj.weul,ehuh U 8blKyna 1.WUCCUOHHbIX u,ehllbl..'( 6y.ltllZ 6 Cl'Y'laRX, npeoyc,ltompellhblx tpe()epll'lbhbutulkoiio,lt «06 aku,u()ilephblx 00U(eCm6ax;;; cojoanue 14eJle8blX U UHblX q,ono06 00Ul,ecm8a; ucnollb306ahue pe3ep6hozo, ~e;1e6btx U UHblX POlt008 Oo,u,ecm(Ja; onpeoertehue paj.ltepa Ofl;lambl yc;lyz ayoumopa Otil14ecmea U YC,'106UU Ooz06opa C HU.lt; {)06peHUe 06U1,eCm60M COe.'lKU, 6 C08epUleHUU KOnl0POU Il,WeemCH 3aUHmepeC06aHHocmb, 6 c.'ly'lahx, npeoycmompehhblx tpeoepa.1bhblm 3aKOHO.W «00 ak14uouepllblx ofiul,ecm6ax»; oo06pehue KpynHblx coelwk 6 C,lY'laJlX, Ilpeoyowmpe1lllbiX tpeoepullbhbi.w JllKOHO.'ft ((00 aki4uohephblx ooul,ecm6ax;;; peko.ltehoau,uu no pa3.ltepy 6btn,'la'lU8ae.'lfhl.'C 'lfiella.'if Pe6u3uoliHOU KO.WUCCuu 00Ul,eCm6a ZpaJICOeIlUU U Ko.wneHca14UU; ym6epjicoe1lue peulehuh 0 6blnycKe 14ellllhlX oyj~ia.?, npocnekma 14eHllbl..'(. oy,naz, om'lema 00 umozlix 8blnycKa u,ehhbix oymaz 00Ul,eCm6a; pa3,ltew,ellue 00Ul,eCm60M OOllUZa14Uu U UllblX UIUCCltOllHblX u,ehhbix 6y,ltaz, 1a UCKJlIO'leHUe.,w 26

27 o6jluzal(uu, KOIl6epmupyeJrtblX 6 06blKH06eHHbie al<ti,llu, II UltblX J.'VlUCCUOItHbIX l(ehltblx 6y.'Vlaz, KOH6epmupye.'I1bIX 6 06blKlt06eltltbie akl(uu; ym6epjicoeltue 6ltympeltltux ooi<jlmeltmoo 06ll(ecmoa no 60npOCfL'I1, OmHOCJlll(U.'I1CJl K KO.Hllemeltl(uu Cooema oupekm0poo; ItUJlIalleltUe re1lepanb1l0z0 oupekmopa U i>ocpo.tjloe npekpall(ehue ezo nojllw.hoiluu; onpeoejleltue cpoka nollhomolluu reltepfl'lbilozo oupekmopa U yc!loouu mpyoo6oz0 oozooopa C HUJ'Vl; npuhjlmue peluellujl 0 Oblllllamax CmlL'VlJ.'lUpYlOll(l!ZO XtlpaKmepa (oojllazpajicoellujl, npe.'i1uu U m. 0.) reltepallbhojhy oupekmopy OOll(ecmoa; cojoaltue U lluktjuoal(ujl ljjujluanoo OOll(eCm6tl, omkpblmue U npekpall(ehue oejlmej1bilocmu npeocmaoumejlbcmo OOll(ecmoa, ymoepjicoellue nojiojiceltuu 0 ljju.1ufl'lfl'c U npeocmaoumellbcmoax Oiill(ecmoa; OlleceHue 0 Ycmao Oiill(ecmoa UJJ'VleHeHUU U oono:melluu, COJlJaHHblX C cojoahuem U llukouoal(ueu ljjulluano6 06ll(ecmoa, omkpblmue.'i1 U npekpall(ellue.'h OemtlellbllOCmu npeocmaoumellbcmo OOll(ecmoa; oooiipellue 00,HOJHellma cooepluellujl cue.wl< no npu06pemelluio U omllyjicoellulo lieooujicumozo uj'vlyll(ecmoa Oiill(ecmoa HeJaOUClL'HO om ezo cmou.'vlocmu;' npuoopemehue pajmell(elthblx OOll(ecmoo.'H akl{uu, OOJ1UZal(Uu U UHblX 'MtUCCUOllltblX l(ellllblx oy.waz, 0 CJ1Y'laJlX npeoycjhompeltllblx JaKOHooame.lbcmoo.n; pacnopjljicehue akl(ujl.'hu U UHbl.'VlU J.WUCCUOHIlI,I.nu l(ellllblmu 0YJnazfLttu OOll(ecmoa, npuoopemehhblmu 06ll(ecmoo.w; ymoepjicoehue pezucmpamopa Oiill(eCmBa U YC,1001lU ()oz{)oopa c /tu.h, a makjlce pacmopjiceltue oozooopa C HUitI; oii Y'lacmuu Oiill(ecmoa U npekpall(ellujl y'lljcmujl OOll(ecmoa 0 opyzux 0pzaltuJal(uJlx, Ja UCKllIO'leHUeM CllY'laeO, npeoycjhompellltblx ltacmojlll(ujh :Vc:maoo:I1.; coz,rzacooahue 00 J'VlOMeltma cooepluehujl COeJIOK, C6JlJllltltbiX c oejoojj'vlejohbim om'lyjicoeltueat ll'hyll(ecmoa, OK.rzlO'lOJl OelteJICltble cpeocmoa, a makjlce c npeoocmaolleltuejh umyll(ecmoa OeJ60J.'He301l0e nollb30oahue, U c iie3003ate30ltbmt OKa3altue.'Vl yc.lyz (libilloj1l1ehue.n paoom), 3a UCK.11O'leItUeJu coeilok, cooepluae.+'blx 0 npeoej1ax cpeocmo, ymoepjicoehhblx lia :nnu u,e.1u 0 oloojiceme 06ll(ecmoa; coz.rzacooahue 00 MOJ'Vlellma cooepluehujl coe.'lok (thvl101lajl lieci<oilbko 03aU.JWC6Jl3aHllbIX coellok), C6Jl3altllbiX c oope.wellehuem, nepeoa'leu npa6 nollwollallujl UilU 603.WOJICHOCmblO om'lyjicoellujl, oiipemellellujl, nepeoa'lu npa6 nojlb306a1iujl /11000<'0 lie0611;jlcilmozo u.'vlyll(ecm6a, Ja UCK.rzlOllellue.'I1 OOZOOopoo apehobl, :WK.'lIO'lae,nbIX Ha CpOK,nellee zooa, a makjlce pacmopjlcellujl OOZOtlOpOO apellobl; npeooapumej1blloe COQlacooallue nooblluehujl maput/jhblx cmaook II cxe,n i)o:ljiciiocmhblx OKJ1ai)oo paoomllukoo OOll(ecmoa 0 clly'lae npeoblluehujl pacxoooo lia lmu li,e.ilu, npei)yc.nompeilhble iiloi)jlcemo.w; npuhjlmue pelueliujl 0 003J'VlOJICHOCmll coo.'i1eu.lrellujl rehepa.1bllbut oupekmopoji1 OOll(ecmoa OOJ1J1CHOCmeU tj opzahux ynpaoj1ellujl opyzux opzailu3al(uu; ocyll(ecmoj1ehue ljjyiikl(uu OOll(UX coopahuu akl(iwltepoe (Y'lacmlluxoo) i)o'lepllux ooll(ecmo, OOllJl o.'lai)ellujl OAO «H3XJ(" akl(ujl.'l1.u (i)o/ijlmu) Komopblx COClIlt16HJlem 100 npol(ellmoo; lta3l1a'lellue Kopnopamuollozo cekpemapjl UIU.!1U cekpemapjl C06ema i)upekm0poo; ymoepjicoellue U U3.welteltue opzallu3at<uoll1l0u cmpyl<mypbl Oiill(ecmoa 6 'lacmu 60eOellUJl Ii ynpa3i)llellujl cmpykmypllblx noopa30e/lelluu OOll(eCm6a, II mtlkjlce i)oiljicitocmeu, IIfL'COOJlll(UXCJl 0 lienocpei)cmoellllojw noo'lullelluu rellepanbllozo i)upekmopa; npeooapumellblloe COz,1acooallue liajlla'lellujl Ita i)oj1jiciiocmll maollozo oyxzanmepa, 3fLtteCmUmelleu rellepanbllozo oupekmopa (i)upekmopoo 110 nanpaojleltujl.'vl), a makjlce Ita opyzue OOJ1JlCIlOCmU, liaxoojlll(uecjl 0 lienocpei)cm6eitil0.lt noo'luheituu reltepa.'lbllozo oupekmopa; ymoepjicoeltue ZOi)OOblX MallOO U (jloi)jlcemoo OeJlme'lbllOCmU O{jll(ecmoa U om'lemoo 0 xooe ux ucnormeltujl, npuhjlmue peutenujl 0 KoppeKmup06Ke ym6epjici)ellhblx n:lah06 U OIOOJICemoo i)ejlme.'lbilocmu 06ll(ecmoa; ymoepjicoellue l(elleoblx 311allelluu K.:llO'leObIX 1I0KaJameJieU JljJljJexmu6110cmu (KIl3) OOll(ecmoa; npulijlmue peluellujl 0 npeoocmaojlellutl ccy() U Jau.'VlotJ paoomnukajw OOll(ecmoa, a makjlce nopy'lume.'lbcmo 3a ucno.j1hehue UJuu OOJl3ameJlbCmC llepeo mpembumu llul(a,wu coepx cy.'h,n, ymoepjici)ellllblx 0 OIOOJlceme OOll(eCm6a; coq'lac06ahue i)o,'vloivlellma cooepluehujl C()t~WI< 110 omllyjicoellulo OCHOOllbU': cpei)cmo c ocmamo'lnou cmoumocmblo OOJlee 100 mblcjl'l pyo.1eu, 3a UCK:llO'leIlUeM 061JeKm06 ltei)oujlcll'i10cmu,' noouwellue U npuoj1e'lehue K i)ucu,un.'lullapnou omoemcmoennocmu rellepfl'lbllozo oupekmopa (.'lul(a, ucnoj111jlioll(ezo ezo OOJl3allllocmu) 0 coom6emcmoull c mpeoooallujlmu 3aKOlloOameJ1bcmoa Poccuucxou lpeoepal(uu; oi)o6pellue oozooopoo npocmozo mooapuu<ecmoa; oi)oopellue i)o MOJwellma cooepluellujl c()e.1ok, npeojwemo.w Komopblx Jlo.'lJlemCJl umyll(ecm60, paoombl U ycjlyzu, cmoumocmb Komopblx cocma6j1jlem iio.7ee 10 npou,ellmoo oa.1allcooou cmoumocmu axmu600 OOll(ecmoa, onpeo(!julillou no oallllbut e20 6yxzfL'lmepcKou om'lemltocmu Ita nocj7eolllolo omllemnylo i)amy, u,'lu 60.'lee 500 M.UJlJIUon06 pyollel" 3(1 IlC1CllO'leIlUeM COeJIOK, cooeputaemblx 6 llpou,ecce OObtllllOU X03JlUCm6ellllOU OeJlme.'lbllOCmU; 27

28 oooopeltue 00 iltomeltma c06epmeltur cijelloj<, C6fBtlllllbiX C OJ<ll3aIlUe,U ycllyz UllfjJOpJltll14UOItItOZO, J<OucY/lbma14UOItItOZO, pew/{lltltozo xapaj<mepa, II maj<jlce UUblX cije.loj<, ue C6R3aUltbiX C OCU06UOU npou36oocm6elluou oerme.lbltocmblo U/lU ee OOeCne'lelllle;lt, 6 C:ly'tae, ecj1u 14ella 6blmeYJ<a3a1t1lbIX coeliok npe6blmaem 10 JUu/UIUOIl06 pyfijleu; UUbie 60npocbl, npeoyc.11.0mpeuuble llacmojlu~u.tl Ycma6oJ11. U ldeoepllflbltbl,11. 3aKOHOJIt ({Ofi ak14uouephblx ofi~ecm6ax» Bonpocbl, omheceuhble J< J<oJ11.nemeU14uu COllema oupekllwpos, He.uozym Oblmb nepeoaltbl Ita pemeltue rellepllflbltomy oupekmopy Ofi~ecm6a. KOMnemeU14UJI rellepa.rlbltozo oupekmopa 3JlfUmeUma «coom6emcmsuu C Ycma«mlt Ofi~ecm6a (cmambr 14): reuep LlbHblU oupekmop ocy~ecm6jljiem PYJ<060ocm60 mek)'ul,eu OeJlmeJlbuocmblO Ofi~ecm6a. reuepllflbltblu oupej<mop nooomllemeu C06emy oupej<mopo6 Ofilu,ecm6tl U Ofi~eJlfy coopallulo aj<14uouep06 Ofi~ecm6a reuepailbltblu oupej<mop opzallu3yem 6blll(}JUlelllll~ peluefluu C06ema oupekmopos 06~ecm6a U Oo~ezo coopauuji ak14uollepos Oo~ecmsa. K J<OMnemeU14uu rellep L'lbIiOZO oupej<mopa OmllOCJlmCfl sce sonpocbl PYJ<o6oocm6a mekj'~eu OeJlmellbUocmblO Ofi~ecmsa, 3tl UCWllO'leItUeM 60IlPOCOS, omhecellllblx K KOJlfnemeU14Uu Ofi~ezo COOptlltUJI aj</{uouepo6 U C06ema oupej<mop06 Ofi~ecm6a, rellepajlbltbfu oupej<mop: ocy~ecm6.1jiem PYKo6oocm60 mekj'~eu oejlmem,1i0cmblo Oo~ecm6a 6 pamj<tlx 3aOa'l U 14elleU, nocma6/lellublx opzalt LttU ynpaflilelluji Ofi~ecm6a; oeucm6yem om UJHellU Ofi~ecmsa oe3 o06epeiluoci1tu, IlpeOCma6ilJlem ullmepecbl Ofi~ecm6a, J<aJ< 6 PoccuucJ<OU ldeoepa14uu, mak U 3a ee npeoejlamu; UM.eem npa60 nep60u noonucu pullajic06b1x ookj'.tu'ltm06 06~ecm6a; oaem YJ<a3auue Ita omj<pblmue U 3aJ<pblmue c'iemos OfiU(eCm6a s OaUKtlX U UltblX KpeOUmltblX opzaltu3a14ujix; pacnopjljicaemcr lltty~ecm60.tt Oo~ecm6a U C06epmaem c()e.1ku om U/HeItU Ofi~ecm6a 6 npeoe.7.ax U 6 noprol<e, ycmauoluleultblx ltacmor~um Ycma60M U 3al<OlloiJame,lbcm60.tt POCCUUCKOU ldeoepa/{uu; bloaem ij06epeultocmu om u.11.enu 06~eCIlt6tl; opzanu3yem 6eoeuue oyxzallmepcl<ozo Y'lema U om'lemnocmu 06~ecm6a; U30tlem npul<ll3bl U oaem Yl<a3aUUR, OOJl3ame,'lbllble OJ/R UCnOJIIleUUR 6ceMU pafiomuul<ll'lfu 06~ecm6a; ymsepjicoaem mmamlloe pacnucallue 06~ecm6a, (PUJlUlL'lOll U npeocmtl6ume.tlbcm6 Oou<ecm6tl; ym6epjicoaem 6uympellnue OOKj'Meltmbl Oo~ecm611, Jtl UCI</IIO'leItUe.'If 6nympenuux ooky.llfenmo6, ym6epjicoaembix Ofi~UM cofipanuej'if aj<14uohep06 II C06emiMt oupekmop06 Oo~ecm6a; aKllIO'ltlem mpyoo6ble OOZ060Pbl C ptlootnllui< Ltlll OO~eCm6tl, npu.'lfelljlem I< paliomuukllu.11.epbl nooui,penuji U HllJltlzaem ua uux 63bICl<aItUR, 3a UCK.llO'leHue.U CJlY'lae6, npeoycmompehhblx Ycma60M Ofi~ecm6a; lta3lla'laem PYK060oume.7.eu PUJlU L106 (npeijcma6ume.:lbcm6), :JaK.'1IO'laem OOZ060Pbl C PYKo60oume.t1Jl.uu PUJlU L106 (npeocma6ume,'1bcms); ofiecne'lusaem 6eOeltUe Y'lema appullupolwhllblx.fuii, 0{j~ecm6a; onpeoejirem nepe'leltb c6eoelluu, COOepJICllU(lLl: I<lMt.ltep'lecI<YIO maulty 06~ecm6a; opzallu3yem 3a~umy c6eoenuu, COCma6,'1RIO~UX zocyoapcm6ellhylo mauny, a mal<jlce paoomy 6 ofillllcmu mexnu'leckou 3aUl,umbl unpopma14uu 6 coom6emcm6uu C HopMamU61lbl.UU npa606b1,uu akm L11.U POCCUUCI<OU ldeoepa/{uu U Ilecem om6emcm6ellltocmb 3a ooecne'lenue 6 OfiUl,eCm6e coxpa/lllocmu C6eoe1lUU, cocma6j1rioui,ux zocyoapcm8euuylo mauny; na3na'laem na nepuoo 6pe.uellllozo omcymcm611f1 (omnyck, c.1yjiceonlljl J<o.uanoupo6Ka, fiojle3nb) UCIlOJIIIJlIO~eZO ofir3ahuocmu renepa.hbllozo oupekmopa 113 'luclla C80UX 3a.uecmumeneu; UCllOJlIIRem opyzue Pyul<14uu, neolixoou.'lfble i11r oocmu;jlceuufl 14eneu OeJlmenbUOCmu 00Ul,eCm6a U ofiecne'lehur ezo paoombl, 6 coom8emcm6uu C 3aI<01IOoamt'.'lbCm60.U POCCUUCKOU ldeoepa/{uu U liacmoru<u.u Ycma F0006bt.U Oo~UJ'If coopanue.u ak14uollep06 OAO "H3XJ{" (llpomoi<oll }fl! 28 om ) ym6epjicoell Ycma6 OAO "H3XK" 6 n060u peoak14uu. BHeO'lepeOnblM OOUl,lL'If co6pahuejh aj</{uollep06 OAO "H3XK" (llpomokoji JV9 22 om ) ym6epjicoehbi H08ble peoal<14uu llojlojicelluji (loo Oou(e.n coopalluu ak14uohepo8 OAO «H3XK», llo.lojlcenur «0 C06eme oupekmop08 OAO «H3XK», llo.10jlcenur «0 Pe6u:JuolIIWU I<OJ'lfUCCUU OAO «H3XK». OmMellello oeucm6ue llojlojicenur «0 rehepa.'ll>llo.tl oupel<mope OAO «H3XK». 3MumeUmO,11. ym6epjicoeh (npuujlm) KooeKc J<0pllopamu6I1ozo no(jeoeltllr.'1u60 ulloil alillflozu'lliblu ookj'.lifenm 28

29 CBe,lleHIDI 0 KO,lleKCe KOpnOpaTHBHoro nobe,llehwi JII160 ahanonr4hom,'j,okymehte: KoiJeKc KOpnOpamU6HOU :JmUKU U n06eijeluijl OAO «H3XK;; npuhjlm pezuehue.l1 C06ema ijupekmop06 OAO «HJXK» om z HHtpOpMaQHH 0.JIHQax, BXO~HIQHX B COCTaB OpraJIOB ynpab.lenhh 3MHTeHTa CocTaB COBeTa ~HpeKTOpOB (Ha6.JIIo~aTeJlbHOrO cobeta) 3MHTeHTa lio: fla8pemok llemp H8aH08UlJ. (npeijceijomejlb) fo,ll pmk,llehidi: 1949 OOpa30BaHHe: 6blczuee Bce,llOJIJKHOCTH, 3aHHMaeMbte,llaHHbIM JIHUOM B 3MHTeHTe H llpyrhx oprahh3auidix 3a nociie,llhhe 5 JIeT H B HaCTOJllllee BpeMH B XpOHOJIOrWIeCKoM nopjlllke, B TOM 4HCJW no COBMeCHlTeJIbCTBY I1epHO,ll HaHMeHOBaHHe opra~m3auhii,[(ojijkhoctb C no 2009 WBP OTKpblTOe akuhohephoe 06rneCTBO "TB3Jl" BHuenpe3H,lleHT, nepbbih BHucnpe3H,llCHT, ctapiiihh BHuenpC3H,lleHT 2011 mojih 2012 OAO "WITH" JlHpCKTOp OKTJl6pb 2013 MapT2014 OAO"WITlI",llHPCKTOP,[(oml yqactidi.1hua B YCTaBHOM KanHTaJIC 3MHTCHTa, %: ,[(OJIH nphhajijicjkalllhx JIHUy 06bIKHoBeHHblx akuhh 3MHTeHTa, %: ,[(OJIH yqactidi JIHua B YCTaBHOM (CKJIa,llOqHoM) KanHTaJIC (rracbom cpohlle),lloljephhx H 3aBHCHMbiX 061lleCTB 3MHTeHTa JIuqo YKa3aHHbix ijojlen He UMeem CBelleHIDI 0 xapaktepe mooblx P0,llCTBCHHbIX CBH3CH C HHblMH miuamh, BXO,llHIllHMH B COCTaB oprahob ynpabjiehllji 3MHTeHTa WHJIH oprahob KOH1pOJIJI 3a q:h1hahcobox03hhctbchhoh,llchtcjibhoctb~ 3MHTCHTa: Y1<a3QllflblX poijcm6ehhbix c8r3eu Hem CBC,lleHIDI 0 nphbjieqefufh TaKoro I1Hua K a,llmhhhctpatlibhoh OTBeTCTBeHHOCTH 3a npabohapyrnchidi B 06JIaCTH cphhahcob, HaJIOrOB H C60POB, pblhka UCHHblX 6YMar HnH yrojiobhoii OTBCTCTBCHHOCTH (HaJIWmH CY,llHMOCTH) 3a npecryrmchlljl B c<jlcpe 3KOHOMHKH MH 3a npccrynncmui IIpOTHB rocyilapctbchhoh Bnacnl: JIuqo KYKa30HHbliH 6UiJa.114 om6emcm6emwcmu He npu6fleka.70cb CBCiJ,eHIDl 0 3aHHTHH TaKHM nhuom ij,on)khoctcii B oprahax ynpabj1cm151 KOMMCP'lCCKHX oprah1l3auhh B ncpho,ll, KOrIl,a B OTHOmeHHI1 YKa3aHHbIX OpraHl13aUHH 6hLlO B036y»:n:CHO ilc.l0 0 6aHKpOTCTBe WHIIH BBeIl,CHa O,llHa H3 npoue,llyp 6aHKpOTcrBa, npcuycm01pehhbix 3aKOHO;larCJIbCT130'v\ POCCllHCKOH C,llCpaUHH 0 HCCOCTOll.TCJIbHOCTli (6aHKpOTCTBC): JIuqo y1<ajqhhblx j)ojljichocmeii. He 3aHUJ~tQ.;lO <PYlO: BepZaJ06 KOHcmallmUH JOpbe6UlJ. fo,ll pojk,uehidi: pa30BaHI1C: 8blClUee Bce ixonjkhocth, 3aHHMaeMbiC,UaHHbIM JIHUOM B 3\1I1TeHTe I1 fj.pyrhx oprahh3aul1hx 3a nocjie,llhhc 5 nct 11 B HaCTOll.lllee BpCMll. B xpohonorhqeckom 1I0Pll.,ilKC, B TOM ljhcne no COBMCCTHTenbCTBY 29

30 ITeplioil HaIiMeHOB<lmIe Opt~aHH3au111'1 AomKHocTb C rro 2009 mbp OTKpblTOe akuliohephoe 06ll(eCTBO "HOBOCIi6IipCKIiH 3aBOil XI1 MKOHueHTpaToB" Ha4aJIbHHK uexa, illipektop rro rrpo1i3boilctby, rehepajibhblh illipektop POJlU Y'lUCmUR 6 ycma6hom l<anum{jjle 'JMUmeHma/OObll(Jf06eIlHbIX al<li,uu He UMeem AOJm yqactllii Jllil(a B YCTaBHOM (CKJlail04HOM) KarrHTaJIe (rraebom cpohile) iloqephiix Ii 3aBliCliMbiX 06Il(eCTB 3MliTeHTa HulI,O Yl<ll3a1l11blX OOJleu He wueem CBeileHlliI 0 xapaktepe mo6blx poilctbehhblx CB513eH C I1HblMI1 JlIiUaMIi, BXOil5lIl(IiMIi B COCTaB oprahob yrrpabjlehllii 3MliTeHTa Ii/liJlIi oprahob KOHTpOJl51 3a qllihahcobox0351hctbehhoh ile5ltejlbhoctblo 3MIiTeHTa: Yl<ll3a1l11blX poocm6ellllbix C6R3eu Hem CBeileHlliI 0 rrplibjleqehli1i TaKoro Jllil(a K ailmiihiictpatiibhon OTBeTCTBeHHOCTI1 3a rrpabohapyrnehllii B 06JlaCTii cpiihahcob, HaJIOrOB Ii C60pOB, pblhka l(ehhbix 6YMar WH YI'OJlOBHOIi OTBeTCTBeHHOCTIi (HaJIli'llili CYilIiMOCTIi) 3a rrpectyrrjlehil}! B ccpepe 3KOHOMliKii mm 3a rrpectyrrjlehii51 rrpoti1b rocyilapctbehhoh BJlaCTIi: HulI,O I<Yl<ll3aHHblM 6UOQM om6emcm6ehhocmu He npu6jiel<ll70c/j CBeileHIl}! 0 3aIDITIili TaKliM JlHl(OM ilojl){(hocteh B oprahax yrrpabjlehii51 KOMMepqeCKlIX oprahli3al(iih B rreplioil, Korila B OTHorneHli1i YKaJaHHbix OpraHli3al(IiH 6blJlO B036Y)!(ileHO ]lejlo 0 6aHKpOTCTBe WIiJlIi BBeileHa oilha 1i3 rrpol(e!lyp 6aHKpOTCTBa, rrpeilycmotpehhblx 3aKoHO,llaTeJlbCTBOM POCCIiHCKOH <Deilepal(1i1i 0 HeCOCT05ITeJlbHOCTIi (6aHKpOTCTBe): HulI,OYl<ll3aHHblX OOJlJICHOCmeU He 3aHUMaJlO <DilO: KOHcmaHmUH06 Bacwluu HeoHap006U'l foil po){(ilehilji: paJOBaHlie: 6blCUlee Bce ilojl){(hoctii, 3aHliMaeMbie ilahhblm JlIil(OM B 3MliTeHTe II J\pyrHx OpraHli3al(1i5lX 3a rrocjleilhlie 5 JleT Ii B HaCT05lIl(ee BpeM5I B XpOHOJlOrli'leCKOM rrop5lilke, B TOM 41lCJle rro COBMeCTIiTeJlbCTBY ITepliOil HaliMeHOBaHlie OpraHli3al(HIi AOJl){(HOCTb C rro 2009 mbp OTKpblTOe akl(hohephoe 06llJ,eCTBO "TB3JI" BIil(errpe3IiileHT, ctapum:h Blil(errpe3liileHT POJlU Y'laCmUR 6 ycma6hoju l<anum{jjle 'JMumeHma/OObIl(1I06eIlHbIX al<li,uu He UMeem AOJm yqactil}! ITIil(a B YCTaBHOM (CKJlanOqHOM) KamlTaJIe (rraebom cpohne) n04ephlix Ii 3aBliCHMbiX 06Il(eCTB 3MliTeHTa HulI,O Yl<ll3aHHblX OOJleu He wueem CBeileHIl}! 0 xapaktepe Jl106blX poilctbehhblx CB5I3eH C I1HblMIi JlI1l(aMIi, BXOil5lIl(IiMH B COCTaB oprahob yrrpabitehil}! 3MliTeHTa 1i/IiJlH oprahob KOHTPOJ1}! 3a qllihahcobox0351i1ctbehhoh ile5ltejlbhoctblo 3MIiTeHTa: YI<a3aHHbiX poocm6ehhbix C6R3eu Hem CBeneHIl}! 0 rrplibjleqehli1i TaKoro JlHl(a K ailmhhiictpathbhofi: OTBeTCTBeHHOCTI1 3a rrpabohapyrnehii51 B 06JlaCTii cpiihahcob, HaJIOrOB Ii C60pOB, pbihka l(ehhbix 6YMar HITIi yroitobhoii: OTBeTCTBeHHOCTIi (HaJIli'llili CYilIiMOCTIi) 3a rrpectyrritehil}! B ccpepe 3KOHOMliKii IiJlIi 3a rrpectyrrjlehh5i rrpohib rocyilapctbehhoh BJlaCTIi: HulI,O I< Yl<a3aHHbiM 6uoaM om6emcm6ehhocmu Ile npu6.nel<{i.;locb CBeileHIl}! 0 3aIDITliH TaKIiM ITIil(OM iloit){(hocteh B oprahax yrrpabitehi1){ KOMMepqeCKHX OpraHli3al(IiH B rreplioil, Korna B OTHorneHIiH YKaJaHHblX OpraHli3al(HH 6blJlO B036y)!(neHO ]l.ejlo 0 6aHKpOTCTBe WIiJlH BBeileHa OilHa 1i3 rrpol(eilyp 6aHKpOTCTBa, rrpenycmotpehhblx 3aKOHOJlaTeJlbCTBOM POCCI1HCKOH <Denepal(1i1i 0 HeCOCT05lTeJlbHOCTii (6aHKpOTCTBe): HulI,O Yl<a3aHHbiX OOJlJICHOCmeU He 3aHUM{JJlO 30

31 <1>110: Kyop1l8l1,e8 IOpuii Alle«cee8u'I foil pmkilehh5c pa'30BaHlle: 8blCUlee Bce )lojilkhocth, '3aHHMaeMble )lahhbim JIHUOM B 3MllTeHTC 11 ::rpynlx OpraHH'3aUH~X HaCTO~mee BpeM~ B XpOHOJIOrH'IeCKOM nop~)lke, B TOM 'IllC~~e no COBMeCTl1TeJIbCTBY '3a nocjie,llhlle 5 JIeT H B TIepHO,ll HaHMeHOBaHHe OP!'UHIl3aUlfH )J;OJIlKHOCTb C 2009 WBP OTKpbITOe akuliohephoe 06ill,eCTBO "TB3JI" Blluenpe'311)leHT, CTaprJJlIH BlIuenpe311)leHT )to/iuy'iacmull 8 ycma8110jh «anumalle 3MumelimaloOb1lWOnellllblX Q«lI,UU lie UJHeem )J;OJIll yqact~ JIHua B YCTaBHOM (CKJIa,llO'IHOM) KanHTaJIe (naebom <pohile) )!OqepHHX H '3aBHCHMblX 06meCTB 3MHTeHTa JIUlI,O Y«a:JQllllbIX OO/leu lie llm.eem CBe)!eH~ 0 xapaktepe JIIQ6b1X po)!ctbehhblx CB~3eH C HHblMH JIHuaMH, BXO)!~mHMH B COCTaB oprahob ynpabjieh~ 3MHTeHTa I1IIIJUl oprahob KOHTpOJI~ '3a 4)l1HaHCOBoX03~11cTBeHHoH lle~tejibhoctbiq 3MHTeHTa: Y«Q3QllllbIX poocm8ellllbix c01l3eii liem CBe)leH~ 0 nphbjieqehhh TaKoro JIHua K a)!mhhhctpatllbhoh. OTBeTCTBeHHOCTll 3a npabohapyrnehh51 B 06JIaCTH <pllhahcob, HaJIOroB II C60pOB, pbihka,uehhblx 6YMar rum yrojiobhoii otbetctbehhocth (HaJIlI'IHH CY)lHMOCTH) 3a npectynjieh~ B c<pepe 3KOHOMIIKH!mH 3a npectyujiehh~ nponm rocy)!apctbehhoh BJIaCTll: JIUlI,O «Y«Q3allnbI.M ouoajlf omoemcmoennocmu lie npu8jw/ul10cb CBe)!eH~ 0 3aIDITHH TaKHM JIllUOM )lojilkhocteh B oprahax ynpabjiehi1~ KOMMep'leCKHX oprahh3aulih B nepi10)!, KOr)!a B OTHOllieHHH yka3ahhbix oprahh3auhh 6bIJIO B036YlKlleHO,UeJIO 0 6aHKpOTCTBe WI1JIH BBe)leHa O,UHa H3 npouenyp 6aHKpOTCTBa, npellycmotpehhbix 3aKOHO.naTeJIbCTBOM POCCI1HCKOH <1>e)!epaUHH 0 HeCOCTO~TeJIbHOCTH (6aHKpOTCTBe): JIUlI,O Y«a:JQllllbIX OOIlJlCllOCmeU lie 3QnllM(lJ1O <1>110: JIuxmepiHQII BllaOU:HUp J/«08l1e8U'I fo)! polklleh~: pa30BaHHe: 8b1CUlee Bce 1l0JIlKHOCTH, 3aHllMaeMbie )lahhbim JIHUOM B 3MHTeHTc H :lpyrllx OpraHH3aUll~X HaCTO~mee BpeM~ B XPOHOJIOnI'IeCKOM nop~)!ke, B TOM qhcjle no COBMeCTHTeJIbCTBY 3a nocjie)!hlle 5 JleT H B TIepHO)l HaHMeHOBaHHe OprUHl13aUHH )J;OJIlKHOCTb C no 2010 WBP OAO "TB3JI" COBeTHHK npe3hnehta, 3aMeCTHTeJIb ilhpektopa HTlI,; COBeTHHK npe311)lehta no peajih'3auhh npoektob C fk "PocHaHoTex"; COBeTHMK npe3h)lehta no peajih3auhh npoektob C OAO."POCHAHO" )to.'luy'iqcmull8ycmq8110m KanUmaJle 3.Humenmaloobllw08elllll>lX akli,uu ne llmeem )J;omi yqact~ JIHua B YCTaBHOM (CK.'la)lO'IHO:vt) KanHTaJIe (naebom <pohile) ilo'iephhx II 3aBHCllMblX 06mecTB 3MHTeHTa JIUlI,O Y«a:JQnllblX OOJuii ne UJlfeem CBeileH~ 0 xapaktepe JIIQ6bIX pollctbehhblx CB513ei1 C I1HbIMI1 JIl1uaMH, BXOil~rnHMH B COCTaB oprahob ynpabjieh~ 3MHTeHTa I1IHJII1 oprahob KOHTPOJI~ 3a 4lHHaHcoBoX03~I1:cTBeHHoi1 ile~tejibhoctbiq 3MI1TeHTa: Y«a:JQllllbIX poocm8ellllbix C811'Jeii Hem 31

32 CBe)leHIDI 0 npllbjieqehl1i1 TaKOrO JIluJ,a K a)lmllhllctpanibho~ OTBeTCTBeHHOCTll 3a rrpabohapywehlljl B 06JIaCTll <pllhahcob, HaJIOroB II C60POB, pbihka lj,ehhbix 6YMar lljill yrojiobhoil OTBeTCTBeHHOCTll (HaJIllLIl1l1 CY)lI1MOCTll) 3a npectytijiehidi B c<pepe 3KOHOMl1Kll I1JIll 3a npectynjiehi1j1 npothb rocynapctbehholl BJIaCTI1: JIUU,O KYKa3aHHbiM ouoa.u omoemcmoehhocmu He npufmek(l70cb CBe)leHI1J1 0 3aIDlTllll TaKllM JIlllJ,OM )loji)!(hoctell B oprahax ynpabnehhji KOMMepqeCKllX OpraHl13alJ,llll B nepro)l, KOr)la B OTHOllIeHllll YKa3aHHbIX OpraHll3alJ,llll 6blJIO B036YlKneHO ~(ejio 0 6aHKpOTCTBe HiI1JIll BBe)leHa O)lHa 113 npolj,e)lyp 6aHKpOTCTBa, npe)lycmotpehhbix 3aKOHO,J,aTeJIbCTBOM POCCHllCKOll <1>e)lepalJ,l1ll 0 HeCOCTOJlTeJIbHOCTll (6aHKpOTCTBe): JIuu,o YKa3aHHbiX OOJlJICHOCmeU He 3aHUMaJlO <1>110: HoaHeu, J(Mumpuu BaCUJlbeOU'l ro)l po)!()lehidi: pa30BaHl1e: OblClUee Bce )loji)!(hocti1, 3aHHMaeMble )lahhbim JIlllJ,OM B 3MHTeHTe R )lpyi'rx OpraHll3alJ,I1J1X 3a nocjie)lhlle 5 JIeT II B HaCTOJlllJ,ee BpeMJI B XpOHOJIOrllqeCKOM nopjl)lke, B TOM '1RCJ1e no COBMeCTRTeJ1bCTBY IIepl1o)l HaHMeHOBaHRe op IHR3alJ,l'Il1,[(OJ1)!(HOCTb C no OAO "AToM3HepronpoM" rnabhbill CnelJ,llaJIRCT )lenaptamehta 5lPE II KOOpIUlHalJ,lill 5lTU 2010 no HiBP rockopnopalj,idi "PocaToM" rnabhbill CnelJ,llaJIliCT )lenaptamehta KOOp)lllHaUllll R pa3blltlljl 5lTU, ctapwllll MeHe)l)!(ep ynpabj1ehidi npoektamll )l{u 5lTU J(OJlU Y'laCmUR 0 ycmaohom KanUmaJle :JMumellma/o6bU{JI06eJlH blx aku,uu He umeem,[(oj1ll yqactidi JIlllJ,a B YCTaBHOM (CKJIa)lO'lHOM) KanRTaJIe (naebom <pohne) noqephhx 11 3aBllCHMbIX 06llJ,ecTB 3MllTeHTa JIuU,O YKaJaHHblX OOJleu He umeem CBe)leHIDI 0 xapaktepe mo6bix po)lctbehhblx CBJl3ell C I1HhIMH J1HlJ,aMH, BXO)lJlllJ,llMI1 B COCTaB oprahob ynpabjiehidi 3MllTeHTa liil1jill oprahob KOHTPOJIJI 3a qhlhahcobox03j1llctbehholl nejltejibhoctblo 3MllTeHTa: YKaJaHHblX poocmoellllblx cor3eu Hem CBe)leHIDI 0 npllbjieqehllll TaKoro JIllua K a)lmllhllcl1'ati1bhoh OTBeTCTBeHHOCTll 3a npabohapylliehi1j1 B 06JIaCnI <pllhahcob, HaJIOrOB II C60pOB, pbihka lj,ehhblx 6YMar lljil1 YI'OJIOBHOi1 OTBeTCTBeHHOCTll (HaJIllLIllll CY)lI1MOCTll) 3a npectyrmehidi B c<pepe 3KOHOMl1Kll lljill 3a npectynjiehlljl npothb rocy)lapctbehhoh BJIaCTll: JIuU,O K YKaJallllbL'lt ouoa,u omoemcmoehhocmu He npu(ueka,70c/, CBe)leHIDI 0 3aIDlTllll TaKllM JIlllJ,OM )loji)!(hocteh B oprahax ynpabjiehhji KOMMepqeCKllX oprahll3aullh B nepho)l, KOr)la B OTHOllIeHllll YKa3aHHbIX OpraHl13alJ,llH 6bIJIO B036Y)J()leHO.neJIO 0 6aHKpOTCTBe HiWIll BBeneHa O)lHa ll3 np0lj,e)lyp 6aHKpOTCTBa, npenycmotpehhbix 3aKOHO)J,aTeJIbCTBOM POCCllHCKOH <1>e)lepalJ,llll 0 HeCOCTOJlTeJIbHOCTll (6aHKpOTCTBe): JIuU,O YKaJaHHblX OOJlJICllOCmeU He 3aHUMaJlO <1>110: HUKUneJlOOa HamaJlbR BJlaOUMUpooHa ro)l po)!()lehidi: pa30BaHlle: OblClUee Bce )loji)!(hoctll, 3aHl1MaeMbIe )lahhbim nhlj,om B 3MHTeHTe II,'lpyI'HX OprmIll3alJ,llJlX 3a nocne)lhhe 5 JIeT II B HaCTOJlllJ,ee BpeMJI B XpOHOJIOrllLIeCKoM nopjl)lke, B TOM ql1cj1e no COBMeCTI1TeJIbCTBY 32

33 nepl10ll Hal1MeHOBaHl1e OpraHH3aUl111,Il;OJI)I(HOCTh C no "XeLl)l(l1pOBaHHe 0611 Y rrpabjiehlie KOMnaHHllMI1" 'CTR H rehepajihhhlh Lll1peKTOp OAO "MC3" Lll1peKTOp no 3KOHOMI1Ke HiBP OAO "TB3J1" <pi1hahcam CTapIIII1H Bl1uenpe3l1LleHT J(OIlU Y'laCmUR 8 ycma8110jh KanUmaJle JMUmelllnalo6blKf/08ellllblX aku,uu ue UMeem,Il;OJII1 yqacti1l! JIl1ua B YCTaBHOM (CKJIaLlO'lHOM) Kam1TaJIe (nacbom <pohlle) LlO'lepHHX H 3aBI1CI1MhlX 06IIIeCTB 3MI1TeHTa JluU,O YK(J3allUblX oolleu ue u,,,eem CBeLleHI1l! 0 xapaktepe mo6hlx pollctbehhhlx CB~l3eH C HHhlMI1 JIl1uaMH, BXOLlllIIII1MI1 B COCTaB oprahob ynpabjiehi1l! 3MI1TeHTa WI1JII1 oprahob KOHTPOJIll 3a qlhhahcobox0311iktbehhoit LlellTeJIhHOCThIO 3MHTeHTa: YKa3allllbiX poocm8ellubix C8R3eu liem CBeLleHI1l! 0 npl1bjie'lemm TaKoro JIl1ua K allmi1hi1cl,})anmhoi:'[ OTBeTCTBeHHOCTI1 3a rrpabohapyiliehi111 B 06JIaCTI1 <jli1hahcob, HaJIOrOB 11 C60pOB, phlhka uehhhix 6YMar I1JIH yrojiobhoi:t OTBeTCTBeHHOCTI1 (HaJIl1'll1l1 CYLlI1MOCTI1) 3a npectynjiehi1l! B c<jlepe 3KOHOMI1KI1 I1JII1 3a npectynjlehi111 npothb rocyllapctbehhoit BJIaCTI1: JluU,O KYK(J3aUUbIM 8uoaM om8emcm8ellllocmu lie npu6.1ek(l70cb CBeLleHI1l! 0 3aHllTI111 TaKI1M JII1UOM LlOJI)I(HOcTei:'[ B oprahax ynpabjiehi111 KOMMep'leCKI1X OpraHI13aUl1H B nepl10ll, KorLla B OTHOIIIeHl111 YKaJaHHhlX oprahlnaui1h 6hlJIO B036YJl<:aeHO LleJlO 0 6aHKpOTCTBe Wl1m! BBeLleHa O.IJ:Ha 113 npoue.uyp 6aHKpOTCTBa, npellycmotpehhhix 3aKOHOnaTeJIhCT130M POCCHHCKOH <!>ellepaui1i1 0 HeCOCTOllTeJIhHOCTI1 (6aHKpOTCTBe): JluU,O YKa3aUllbiX OOIlJICUOCmeu lie 3aUUMaJlO HHcI»OPMaU:HH 0 e.l1:hhojihqhom HCnOJIHHTeJIbHOM oprahe 3MHTeHTa <!>110: Bepza308 KOllcmaumull /Opbe8U'l ro.ij: po)l(llehi1l!: pa10BaHl1e: 8blClUee Bce LlOJI)I(HOCTI1, 3aHI1MaeMhIe LlaHHhlM JII1UOM B 3\1HTeHTC H Llpyrl1x OpraH113aUI111X 3a nocjiellhl1e 5 JIeT H B HaCTOllIuee BpeMll B XpOHOJIOrl1'leCKOM nopllllke, B TOM 'li1cjle rro COBMeCTI1TeJIhCTBY IIepl10Ll Hal1MeHOBaHl1e op tml3aul111,il;oji)i(hocth C rro 2009 HiBP OTKphlToe akul10hephoe "HOBOCI16I1PCKI1H 3aBOLl XH M (ectbo KOHueHTpaToB" Ha'laJIhHI1K uexa, Lll1peKTOp no rrp0i13bollctby, rehepajihhhlh Lll1peKTOp J(OIlU Y'laCmUR 8 ycma8110j" KanUmaJle JMumeumalo6blKH08eUllbiX aku,uu lie UJlteem,Il;OJII1 yqacti1l! JIl1ua B YCTaBHOM (CKJIaLlO'lHOM) Kanl1TaJIe (naebom <jlohlle) LlOQepHI1X H 3aBI1CI1MhiX 06IIIeCTB 3MI1TeHTa JluU,O YK(J3allllblX oolleu lie UMeem CBeLleHI1l! 0 xapaktepe JII06hlX pollctbehhhlx CB1l3eH C HHblMI1 JlHIIaMH, BXOLlllIIIHMI1 B COCTaB oprahob ynpabjiehi1l! 3MI1TeHTa WI1JII1 oprahob KOHTPOJIll 3a <phhahcobox0311hctbehhoh LlellTeJIhHOCTbIO 3MI1TeHTa: YKa3allHbiX poocm8ehhbix C8R3eu Hem CBeLleHI1l! 0 nphbjie'lehi1h TaKoro JII1IIa K allmi1hi1cl,})ati1bhoh OTBeTCTBeHHOCTI1 3a npabohapyiiiehhll B 06JIaCTH <jli1hahcob, HaJIOrOB 11 C60pOB, phlhka uehhhix 6YMar I1JII1 yrojlobhoi;f OTBeTCTBeHHOCTI1 (HaJII1'lI1H CYLlI1MOCTI1) 3a rrpectynjiehi1l! B c<jlepe 3KOHOMHKH I1JII1 3a npectynjlehi111 npothb rocyllapctbehhoh BJIaCTI1: 33

34 i}/( JIUU,O I< Yl<a3aHHbl,W 6UO(I,W om6emcm6ehhocmu He "pu6.1el<a.1ocb CBeI(eHlHI 0 3aIDITl1l1 TaKI1M JII1UOM I(O;l)l{HOCTeii B oprahax ynpabjichi1jj KOMMepQeCKI1X oprahh3aul1h B nepi1o,n:, Kor,n:a B OTHOIllemnr YKa3aHHbIX OpraHI13aUHH 6blJIO B036Y)l()lCHO )leno 0 6aHKpOTCTBe w/l1jii1 BBe,n:eHa o,n:ha 113 npoue,n:yp 6aHKpOTCTBa, npenycmotpehhblx 3aKOHO;raTeJIbCT30M POCCHHCROH <penepaulm 0 HeCOCTOH'TeJIbHOCTI1 (6aHKpOTCTBe): JIuu,o YI<a3aHHbIX OOJlJICHOCmeu He 3aHUJWaJlO CocTaB KOJIJIerHaJIhHOrO HCnOJIHHTeJIhHOrO opnma 3MHTenTa KOJlJleZUaJlbHblU ucnojlhumejlbhblu opzah He IIpeoyc.nompeu 5.3. CBeJ(eHHH 0 pa3mepe B03HarpajKj];eHHH, JIhl'OT H/HJIH KOMIleHcanHH pacxoj(ob no K~OMy oprahy ynpabjiehhh 3MHTeHTa CBe,n:eHIDI 0 pa3mepe B03Harpa)l{,n:eHIDI no Ra)l{)lOMY 113 oprahob ynpabjiehiui (3a HCKJlIOQeHl1eM cph3lf<1eckoro JIHua, OCYllJ,eCTB;lJllOllJ,erO CPYHRI..UlH ejulhojihtthoro I1CnOJIHI1TCJIbHOrO opraha ynpabjiehhjj :)MHTeHTa). YRa3bIBalOTCjJ Bce BI1)lbI B03Harpa)l{)leHIDI, B TOM QliCJle 3apa60THM I1JIaTa, npemi1h, KOMHCCHOHHbIe, JIbroTbI 11 (HJII1) KOMneHCal..Il1H pacxoij,ob, a TaK)I{e I1Hbie llmymectbehhble npejictab.lehhli: COBeT,n:wpeRTopOB E)lHHHua H3MepeHIDI: py6. rr===========================================~======== 2014,6 Mec B03Harpa)l{,n:eHHe 3a yqachle B pa60te opraha yrrpabjiehhil 3apa6oTHM IUIaTa ~~I ~~I ==r~i r~i ~~~r_~i ~ ~~I o ===================================c====================~ CBe,n:eHHH 0 cyruectbylollj,wx comaillemulx OTHOCHTeJIbHO TaKHX BblnnaT B TeKymeM cphhahcobom roily: llojlomehue «0 C06eme oupel<mop06 OAO «H3XK» CmambR 9. B03HazpamoeHue 'IJleHa.H C06ema oupekmop C[JleHaJw C06ema oupel<mop06 6 liepuoo ucnojmeuull U,Wll C60UX OOll3allHocmeu Momem 6bl11.fla'lU6ambCll 603uazpamoellue U l<o.'i1.liehcupylomcll pacxoobl, C6llJallllbie C UCIIOJlHellUeM PYHI<U,UU 'ljleil06 C06ema oupekmopo Pil3Mep U 1I0PllOOl< 6blllJlambl 603HaZpaJlCOellUJI 'we1ltut C06ema oupel<mop06 ycmalla6jlu6aemcjl pemelluem 06tu,ezo coopallull al<u,uollepo tu,ecm6o KOJwllellcupyem 'I/,ella.H Coeema oupel<mopo«pacxoobl, 60311Ul<alOtu,ue «C6llJU C ucnojlllehuem OOJlJaHIlOCmeu ""'lelia C08ema oupexmopoe. PaCXOObl l<ojwnehcupylomcji no HopMaM, IIpeoycJwompellllbl,n oeiicm6yiotu,um 3al<0llOOllmeJlbCm6o.n Poccuiicl<oii lijeoepau,uu U 8llympellllu,wu 001<J'.'I1..ellma,'I1.u OOtu,ecmea, IIpU npeoocmatmehuu 001<J'.H 'IlIlW8, noomeepmoalotu,ux nollecehhble pacxoobf. 3a liepuoo C ootu,u.'i1. coopauue.lt axu,uohep06 OAO "H3XK" Ile "puflu.'ha.'locb pemellue 0 6blll.'lame 60JIIllZpaJICOeHUll 'IJlellll.M C06ema Ollpel<mOp08 OAO «1I3XK». 3a liepuoo C no ,,"1eIHI.M C06ema{IUpexmopo«lie 6bll1:111IJU8a.iIUCb 8OJllaZpaJICOenUll U UHbie llnytu,ecm6ellflble npeocma6jlelluji. ):(onojihi1tejibhm I1HcpopMauHli: B cocma6 C06ema oupekmopo6 «xooum OOUIt paoolnllui< OAO "H3XK" BepZil306 KOllcmallmull IOpbe6u'l, 6 C(Jil3U C lmum oallllble 0 Japa60nuIOU l1/lame II UHblX 6blllJlamax BepZil306a K.1O. lie npeoocmae.1lllomcji CBeJ(eHHH 0 ctpyktype H KOMIleTeHnHH oprahob KOHTPOJIH 3a (jjhhahcobox03hiictbehhoii J(eHTeJIhHOCThlQ 3MHTeHTa H3.'11.elleliUJI (J cocma6e uhpopmal(uu liacmojltu,ezo nylll<mu (J om'lemllojw l<(japmlme Ile npoucxoollllu 34

35 5.5. HHillopMa",HH 0 JIH...ax, BXO)l,HmHX B COCTan opranob KOHTPOJIH 3a 4lHHaHcoBoX03Hit:cTBeHHoH )l,ehtejibhoctblo 3MHTeHTa Hal1MeHOBaHHe opraha KOH'Tp0J111 3a cphhahcoboxo311hcmehhoh JJ,ellTeJ1bHOCTblO :?lmj1tehta: Pe6UJUOHHfLil KO,)fUCCUll <DYlO: boopo6a F(lJIUHa 1f6aH06Ha (npeoceoamellb) [OJJ, poikjj,ehi1l1: pa:30saHHe: 6blCUlee Bce JJ,OJ1iKHOCTH, 3aHHMaeMble JJ,aHHbIM J1J1UOM B 3.V!HTeHTe H npyf'hx oprahh3auhllx 3a rrocj1e)lhhe 5 J1eT H B HaCTOl1lll.ee BpeMl1 B XpOHOJIOmqeCKOM ITOpll)lKe, B TOM lh1cne rro COBMeCTHTeJ1hCTBY I1epHO)l HaHMeHOBaHHe OpraHl13aUHH,[(OJ1iKHOCTb C rro OAO "AToM.3HepronpoM" i JJ,HpeKTop AerrapTaMeHTa BHYTPeHHero KOHTPOJIH H ayjj,hta 2010 H/Bp OTKphITOe akuhohephoe 0611\eCTBO "TB3J1" HCrrOJ1HHTeJ1hHbIH JJ,HpeKTop JJ,HpeKUHH BH)'TPeHHerO KOHTPOJIH H ayaj1ta, PYKoBoJJ,HTeJIb CJIYiK6bl BH)'TPeHHero KOHTPOJIll H ayjj,hta, JJ,HpeKTOp ITO BHYTPeHHeMY KOHTPOJIIO H ayjlhty POilUY'laCmUll 6 ycma6ho,11 KanUmalle.'),l1UmeHmalo6bll</J06eIlHMX tlkli,uii Ile u.l1eem,[(ojih yqacti1l1 nhua B YCTaBHOM (CKnaJJ,OqHOM) KarrHTaJle (naebol'vl cpohjj,e) JJ,oqepHHX 11 3MHTeHTa 3aBHCHMbIX 06lUeCTB JIUlI,O YKaJallllblX ijolleii lie U.1teem CBe)leHI1l1 0 xapaktepe mo6bix pojj,ctbehhbix cb1l3ei! C HHblMH JIHUaMH, BXOJJ.l1lUHMH B COCTaB oprahob ynpabjlehhll 3MHTeHTa H/HJIH oprahob KOHTPOJlll 3a qlhhahcobox0311hctbehhoh llelltejibhoctblo 3MHTeHTa: YKaJalillblX poocm6ellllbix c61ljeii liem CBe,UeHI1l1 0 rrphbjleqemlh TaKoro JIHua K ajj,mhhhclpathbhoh OTBeTCTBeHHOCTH 3a rrpabohapyrnehhll B 06naCTH cpi1hahcob, HMorOB H C60POB, phlhka uehhblx 6YMar HnH yro.l0bhoii: OTBeTCTBeHHOCTH (HMH'irm: CY,UHMOCTH) 3a rrpecryidiehhh B ccpepe 3KOHOMHKH HJlH 3a ITpeCTynJleHHll npoum rocynapctbehhoh BJlaCTH: JIuu,o KYKaJalilibUt 6uiJaj)f om6emcm6ellllocmu Ile npuli/lekallocb CBeJJ,eHI1l1 0 3aHllTHH TaKHM nhuom JJ,OJliKHOCTeH B oprahax ynpabjlehhl1 KOMMepqeCKHX oprahh3auhh B nepho,u, Kor,Ua B OTHorneHHH YKa3aHHbIX oprahl13auhh 6bInO B036YlKJeHO.ll.eJlO 0 6aHKpOTCTse WHJ1H BBeJJ,eHa O,UHa H3 rrpouejj,yp 6aHKpOTCTBa, rrpejj,ycmotpehhhix 3aKOHOilaTeJlbCT130M POCCI1HCKOH <DeJJ,epauHH 0 HeCOCT0l1TenhHOCTH (6aHKpOTCTBe): JIuu,oYKa3allllbiX oo.'ljicllocmeii Ile Ja1lU.l1(lJ10 <DYlO: Cbl'le6 AneKcalliJp BJtaiJU.l1Up06U'l [OA poikaehh$l: pa30BaHHe: 8blCUlee Bce JJ,OJIiKHOCTH, 3aHHMaeMble JJ,aHHbIM J1HUOM B 3MHTeHTe 11,apynlX oprahh3auhll.x 3a nocne.llhhe 5 J1eT H B HaCTOll.Il\ee BpeMll. 8 XPOHOJlOfll'leCKOM nopll,uke, B TOM 'li1cjlc no COBMeCTHTenbCTBY 35

36 I1epliOLl: HaliMeHOBaHl1e Opl IHI13aIJ,II1I,ll;OJDKHOCTh 2008 C 2009 rro 3AO E,ll;O fohlikoh ayll:litop OAO "AToM3HepronpoM" Be)lymHH CrreIJ,lIaJIHCT 2010 rro HiBP OTKphIToe akij,liohephoe 061,eCTBO "TB3J1" rjiabhhih CrreIJ,lIaJIliCT CJIy)!(6hI BHYTPeHHero KOHTPOJIH 1I ayll:hta J(OllU yltacmujl 0 ycmaohojft l<anumme :JJftUmellma/OObl1(J(ooellllbIX a1<li,uu lie UJfteem,ll;OJIli yqactlur JIlIIJ,a B YCTaBHOM (CKJIaLl:04HOM) KamlTaJIe (rraebom 4>oHLl:e) Ll:04epHIIX 1I 3aBliClIMhIX 06meCTB 3MlITeHTa JIuU,O YI<a:JaHHbIX ijolleu He UJfteem CBeLl:eHHH 0 xapaktepe mo6hix p0ll:ctbehhhix CBH3eH C I1HhlMli JII1IJ,aMlI, BXOLl:HmlIMli B COCTaB oprahob yrrpabjiehhh 3MlITeHTa HlImH oprahob KOHTPOJIH 3a ~llihahcobox03h(1ctbehhoh Ll:e~!TeJIhHOCThlO 3MlITeHTa: YI<a:JaHHblX poijcmoehhblx COJl3eU Hem CBeLl:eHHH 0 rrplibjie4ehlili TaKoro JIlIIJ,a K all:mlihlic11lati1bhoh OTBeTCTBeHHOCTli 3a rrpabohapyrnehlih B 06JIaCTli 4>lIHaHcoB, HaJIOrOB 1I C60POB, phihka IJ,eHHhIX 6YMar lijili YIOJIOBHOii OTBeTCTBeHHOCTli (HaJIuqlIli CYLl:lIMOCTlI) 3a rrpectyrrjiehidi B c4>epe 3KOHOMlIKlI lijili 3a rrpectyrrjiehlih rrpothb rocyll:apctbehhoh BJIaCHI: JIUlI,O I<YI<a:JaHHbIJft ouijajft omoemcmoehhocmu ue npuo.7el<ll70cb CBeLl:eHHH 0 3aIDITlili TaKliM JIlIIJ,OM Ll:OJI)!(HOCTeii B oprahax yrrpabjiehlih KOMMep4ecKIIX oprahinaij,lill: B rreplioll:, Kor)J,a B OTHomeHlIli YKa3aHHhIX OpraHll3aIJ,lIH 6hIJIO B036Y)I()J,eHO )J,eJIo 0 6aHKpOTCTBe WliJIli BBeLl:eHa O)J,Ha H3 rrp0ij,ell:yp 6aHKpoTcTBa, rrpe)lycmotpehhhlx 3aKOHO)laTeJIhCTBOM POCCI1HCKOH <1>enepaIJ,lIH 0 HeCOCTOHTeJIhHOCTli (6aHKpoTcTBe): JIuu,o YI<a:JaHHblx ijolljichocmeu He 3aHUJftMO <1>110: JIucooa HpUHa AHamollbeoHa foll: po)!(ll:ehidi: pa30BaHlIe: OblCluee Bce Ll:OJI)!(HOCTlI, 3aHliMaeMhle Ll:aHHhIM JIlIIJ,OM B 3MlITeHTe 1I Ll:pyr'lIx OpraHlI3aIJ,lIHX 3a rrocjiell:hlie 5 JIeT 1I B HaCTOHIUee BpeMH B XpOHOJIOr1I4eCKoM nophll:ke, B TOM 41ICJle rro COBMeCTHTeJIhCTBY I1epliOLl: HaliMeHOBaHlie Opl lhmaij,iili,ll;oji)!(hocth C rro 2009 HiBP OTKphlTOe akij,liohephoe 06111,eCTBO "TB3J1" rjiabhhlh CrreIJ,lIaJIliCT CJIy)!(6hl BHYTPeHHero KOHTPOJIH 1I ayll:lita J(OllU yltacmujl 0 ycmaohojft l<anumme :JJftumeHma/oObl1(1100ellllblx a1<li,uu lie u,ueem,ll;ojili yqactlih JIlIIJ,a B YCTaBHOM (CKJIaLl:04HOM) KarrlITaJIe (rraebom 4>OHLl:e) Ll:OLJepHIIX 1I 3aBliClIMhlX 06meCTB 3MlITeHTa JIuU,O Y1<a3allllblx ijolleu lie ujueem CBeLl:CHHH 0 xapaktepe JI106hlX p0ll:ctbehhhlx cbh3eh C HHhIMli JIlIIJ,aMlI, BXOLl:HmlIMli B COCTaB oprahob yrrpabjiehhh 3MlITeHTa WliJIll oprahob KOHTPOJIH 3a ~llihahcobox03hh.ctbehhoh Ll:eHTeJIhHOCThlO 3MlITeHTa: Y1<a3allllblx poijcmoellllblx COJl3eU liem CBeLl:eHHH 0 rrpllbjie4ehiih TaKoro JIIIIJ,a K all:miihlictpatlibhoh OTBeTCTBeHHOCTlI 3a rrpabohapyrnehiih B 06JIaCTlI 4>lIHaHcoB, HaJIOrOB 1I C60pOB, phihka IJ,eHHhIX 6YMar lijili yrojiobhoii OTBeTCTBeHHOCTli (HaJIuqIIII CYLl:HMOCTll) 3a rrpecryrrjiehidi B c4>epe 3KOHOMIIKlI lijih 3a rrpectyrrjiehlih rrpotlib rocyll:apctbehholl: BJIaCTH: JIuU,O I<Y1<a3allHblJft ouijajft omoemcmoellllocmu lie Ilpuo/lel<{L70Cb CBeLl:eHHH 0 3aIDITHH TaKlIM JIlIIJ,OM Ll:OJI)!(HOCTell B oprahax yllpabjiehiih KOMMepLJeCKIIX oprah1i3aij,lill: B rrepholl:, KOrLl:a B OTHorneHHlI YKa3aHHhlX oprah1i3aij,hh 6hIJIO B036Y>K/l,eIlO )lejio 0 6aHKpOTCTBe WliJIll BBeLl:ella OLl:Ha 113 rrpoij,ell:yp 6aHKpOTCTBa, rrpell:ycmotpehhhlx 3aKOHO)l,aTeJIhCTBOM POCClIHCKOH <1>eLl:epaIJ,llH 0 HeCOCTOHTeJIhllOCTli (6aHKpOTCTBe): JIuU,O Y1<a3allllblx ijolljiciiocmeu lie 3a1lUJft{L70 36

37 <p110: Jl61Ce1llW HamClJlbR HUKOllaeeHa fo,u po)l(,uehlui: pa30SaHHe: eblculee Bce,Uon)l(HOCTH, 3aHHMaeMble,UaHHbIM JIHlI,OM B 3Ml1TeHTe 11 ilpyrhx oprahh3all,.luix 3a nocjie,uhhe 5 net 11 HaCTO~mee BpeM~ B XpOHOJIOrl1'leCKOM nop~'uke, B TOM ljhcjh~ no COBMeCTHTenbCTBY B IIepHo,U Hal1MeHOBaHl1e opr ahl13aul1h )J,OIT)I(HOCTb C no! OAO "AToM3HeproopoM" rnabhbih cnell,hamfct 2010 HlBp OTKpbITOe akli,l10hephoe 06uleCTBO "TB3J1" rnabhhlh Cnell,HamICT CITY)l(6bl BHYTpeHHero KOHTpOJI~ H ay,ui1ta j10llu yllacmur e ycmaehoju KanUmalJe :JMumemna/o6bIKlw6eHHblx au~uu He ujueem )J,OJIH Y'IaCHUI ITHua B YCTaBHOM (CKJIa'uOl.{HOM) KanHTane (naebom cpoh,ue),uol.{ephhx H 3aBHCl1MbiX 06meCTB 3MHTeHTa Jlu~o YKt13aHHbIX OOlleu He u,»eem CBe,UeHIDI 0 xapaktepe mo6blx p0,uctbehhbix CB513eH C IfHhIMI1 JUIlI,aMI1, BXO,UlHUHMH B COCTaB oprahob ynpabjiehfl5l 3MflTeHTa WHJIH oprahob KOHTpon5I 3a cplfhahcobox035imctbehhoh,ue5itejibhoctbio 3MHTeHTa: Yua3aHHbiX poocmeehhblx cer3eu Hem CBe,UeHIDI 0 nphbnel.{ehhh TaKoro ITHlI,a K ajlmhhhctpanibho~i OTBeTCTBeHHOCTI1 3a npabohapyrnehhji B 06JIaCTH <jjhhahcob, H~UIorOB H C60pOB, pbihka li,ehhblx 6YMar I1JIH yronobhoii OTBeTCTBeHHOCTH (HaJII1t:{HH CY,UHMOCTH) 3a npectynnehidi B c<jjepe 3KOHOMI1KIf HJ1I1 3a npectynitehh~ npothb rocyjtapctbehhoh BnaCTH: J1u~o KYKt13aHHbl.M. euoa.n omeemcm6ehhocmu lie "pufvlek lliocb CBe,UeHIDI 0 3aH51THH TaKHM ITHUOM,Uon)l(HOCTeH B oprahax y IlpaBJleHI1~ KOMMepl.{eCKHX OpraHlI3aUHM B nepl1o,u, Kor,Ua B OTHorneHHH YKa3aHHbiX OpraHl13aUl1ll 6blJ10 B036YIICleHO neno 0 6aHKpOTCTBe WHITH BBe,UeHa o,uha H3 npoll,e,uyp 6aHKpOTCTBa, npe.n:ycmotpehhhix 3aKOHO}taTemCTBoM POCCHMCKOM <pellepall,l1h 0 HeCOCTOjjTeJlhHOCTH (6aHKpOTCTBe): J1ul(o yua3ahhbix OOJl3H:HOCmeU He 3aHUJ»a.rw <p110: HUKOllaeea MapUHa J1eoHUOOIJHa fo,u po)l(.n:ehidi: pa30BaHHe: IJblCUlee Bce,Uon)l(HOCTH, 3aHHMaeMble,UaHHbIM JIHUOM B 3MHTeHTe If,UpyrHx oprahlf3auhjlx 3a nocne.n:hhe 5 net H B HaCTO~mee BpeMJI B XpOHOJIOrHl.{eCKOM nop5lilke, B TOM l.{lfcjle no COBMeCHlTeJlbCTBY IIepHo,U HaHMeHOBaHHe oprahii3auhi1 )J,OJI)I(HOCTb C no OAO "AToM3HepronpoM" cneuhull1ct,uenaptamehta BHYTpeHHero KOHTpon5I 11 i aynhta 2010 wsp OAO "TB3J1" rnabhbih CneUHaJIlfCT cny)l(6bl BHYTpeHHero KOHTPOIT5I H aynhta j10llu YllacmuR e ycmaeho.'i1 Kanumalle 9MumeHma/ooblKfl.IJeeRHblx flkl(uu He UMeem )J,OJlH yqactidi JlHua B YCTaBHOM (CKJIan04HOM) Kamnane (lacbom <pohne),uo'iephi1x Ii 3aBliCliMhiX 06meCTB 3MHTeHTa J1u~o YKa3aHHblX OOlleu He u;»eem CBe,UeHIDI 0 xapalnepe mo6blx p0,lj,ctbehhbix CB513ei1 C IlHblMI1 juili,amh, BXO)J,ltlUHMI1 B COCTas oprahos 37

38 ynpabnehidi 3Ml1TeHTa Wl1J111 OpraHOB KOHTPOn~ 3a tlmhahcobox03hmctbehhom!le~tenbhoctbf:o 3MI1TeHTa: Ka3UIIHbIX poikm6ellllbix C8Jl3eU Hem CBe,UeHI1~ 0 npl1bfleqehllll TaKoro flhua K a,umhhi1ctpan1bhoh OTBerCTBeHHOCTH 3a npabohapyuiehi1~ B 06naCTl1 cpi1hahcob, HaJIOroB 11 C60pOB, pblhka uehhhix 6y:vmr 11J111 yronobholi OTBeTCTBeHHOCTH (HalWHiH CYi'lHMOCTH) 3a npectyn,lehidi B ccpepe 3KOHOMl1KH l1j1h 3a npectymlehi1~ npotlm rocy,f(apctbehhoh B,laCTI1: JluU,O K YKa3allllblJtt 8uoa;u om8emcm«ellllocmu lie npu6.!le«ajiocb CBeJleHIDI 0 3aHJITHH TaKHM nhuom IlOJDKHOCTeH B oprahax ynpabjlemui KOMMepqeCKHX oprahh3auhi1 B nephojl, KorAa B OTHOUIeHI1H YKa3aHHbIX OpraHH3aUHM 6blno B036YlKlleHO J(eno 0 6aHKpOTCTBe WI1J1l1 BBe)leHa OIlHa H3 npouejlyp 6aHKpOTCTBa, npe)lycmotpetihbix 3aKoHo,IaTenbcrBoM POCCI1HCKOH <I>enepaUI1H 0 HeCOCTmITenbHOCTH (6aHKpOTCTBe): JluU,O YKa3aHHblX OOJlJICHOCmeU He 3aHUJltaJlO 5.6. CBe~eHHH 0 pa3mepe B03Harpa~eHHH, JlbrOT H/HJIIH KOMneHcaUHH pacxo~ob no oprahy KOHTPOJ1S1 3a cfjhhahcobox03hiictbchhoh ~ehtejlbhoctblo ',MHTeHTa CBe,UeHIDI 0 pa3mepe B03Harpa)!(neHIDI no Ka)!(JlOMY 113 oprahob KOHTPOJUI. 3a cplmahcobox03al1ctbehhom )le~tenbhoctblo. YKa3bIBaIOTC~ Bce BH)lbI B03Harpa)!()leHIDI, B TOM Ql1cne 3apa6oTH~ rmata, rrpemhh, KOMI1CCHOHHble, nbrotb! H (ruul) KOMIIeHCaUl111 pacxojlob, a Ta(GKe HHbIe I1MymecTBeHHble npeactabnehi1~, KOTopbIe 6bIJHi BhlnnaQeHhI 3MHTeHTOM 3a nepifo,'l C )lan.[ Haqarra TeKymero rolla 11 i'lo )latbi OKOIJqaHIfa: OTqeTHOrO KBapTaJIa: E)lI1HIU(a 113MepeHlrn: py6. Hal1MeHOBaHl1e opraha KOHTPon~ 3a CPHHaHCOBOX03a:HCTfleHHOH )le~tenbhoctblo 3MHTeHTa: Pe8U3UOHHM KOMUCCUJl B03Harpa)!()leHl1e 3a yqacthe B pa60te opraha KOHTpon~ E)lI1Hlfua H3MepeHIDI: py6. Hal1MeHOBaHHe noka3arejl~ B03Harpa)!()leHHe 3a yqacnte B pa60te opraha KOHTpon~ 3a (jmhahcobo X03~llCTBeHHOH Ae~TenbHOCTblO 3Ml1TeHTa 2014,6 Mec. J 0 I 3apa6oTHaa: rmata ITpeMlui KOMIfCCHOHHble nbrotbl KOMrreHCaUl'!11 pacxoaob i I1Hble BH)lbl B03Harpa)!(,n:eHHH I1TOrO 0 CBelIeHIDI 0 cymectbylomhx cornarnehidix OTHOCHTenbHO TaKHX Bh[[maT B TeKymeYl cphhahcobom roay: [JOJlOJICeHUe "0 Pe6u3uoHHOU KOMUCCUU OAO "H3XK" CmambJl 9. B03HUZpaJICi)eHue "ljleham pe6u3uohhou KOJ1tiJCCUU 9.1. f{jlehum Pe6u3uoHIIOii KO.ltUCCUU 6 nepuoo UCnOJlHeilUJl UX 06Jl3allllOCmeu.ltOJICem 6blnJlU'lU6ambCJl 603HUZpUJlCOeHUe U KO,ltneHcupylOmcJI pacxoobl, C8i13aHIlble C ucnollhehuelt t/jyhkli,uu 'l.lleh08 Pe8U3UOHHOU KO:ltUCCuu Pa3Mep 603HaZpUJlCOellUJl 'l.lleha..lt Pe6u3uolllIOU KO,}fUCCUU ycmaltu8.llu6uemcji pewehuejft 06w,ezo C06paHUJl akli,uohep08 06w,ecm6a nopekomehoat{uu CO/lema oupekmopo6 06w,ecm6a B03HaZpaJICOellue 8bmlla'lU6UemCJl 8 me'lellue JJteCJlt(U noc.lle npuhjlmujl pewehuji 0 ezo libin/lame, ec/iu UHoe lieycmah06juho pewehue,'h 06w,ezo co6pahuji flkli,uollepo w,ecm8o KOJftneHcupyem 'l.rzeham Pe6u3uoHIWU «O.ltUCCUU K(MUlHOUPOllO'lllble pacxoobl, «03HuKalOw,ue «C6Jl3U C ucnohhehuem OOJl3UHHOCmeil ":leha Pe6u3uollHOU KOMUCCUU, no HopMa.'H oeucm6yiow,ezo 3aKoHoOame.'lbCm8a POCCUUC1WU tpe()epaz(uu U npuhjlmbl,lt 6 06w,ecm6e npu npeoocma6/lehuu i)oky,ltehm06, noom8epjicoalow,ux Jmu pacx0061.,lj,ono.1hlftenbha~ I1H<p0pMaUI1H: 3a nepuoo C no W,UM co6pallue.j1' (JKlI,uOllepo8 OAO "H3XK" He npuhumajiocb pewehue 0 6bmJlame 603Hazpa;HCOe1lUJl 'lheha.'" Pe6U3UOllHOU KO,ltUceuu OAO "H3XK". 3a nepuoi) C no 'ljleho.lft Pe6u3uoHHOU KO,ltUCCUlI He 8blllJla'lU80JlUCb 803HaZpaJICOeHUJl U UHbie wtyw,ecm6ehhble npeocmil8.lehlljl. 38

39 5.7.,n;aHHhIc 0 'IIICJlCHHOCTIIII oooow:ehhble.uahhi>le 0 COCTaae COTPYJJ;HIIKOB (paoothiikob) 3MIITCHTa, a TaIOKe 00 H3MeHeHHH 'IHCJleHHOCTH COTPYiJ,HHKOB (paoothhkob) 3MHTeHTa EnHHHua H3MepeHIDI: pyo. Hal1MeHOBaHl1e noka3atemi 2014,6 Mec. CpeJUuu! QHCJleHHOCTb pa60thhkob, '1.eJl ~ <POH ( Ha'1.HCJleHHOM 3apa60THoH l1jlatbl pa60thhkob 3a OT'1.CTHhll1 nepl10ll BbIl1JlaTbI COUHaJlbHOrO xapaktepa pa60thhkob 3a OT4eTHbl~I l1epl10jl IIep6u'lHaJI npo(pcoro3han. opzallu3au,un. M! 29 OAO «H3XIf» co]oana«jlh6ape 1949 z. 5.S. CBeJJ;eHIIH 0 JIIOOhiX 00H3aTeJlbCTBaX 3MHTeUTa nepejj; COTpYJJ;HHKaMH (paoothiikamh), KacalOW:HXCH B03MmKHOCTII IIX Y'IaCTHH B yctabho;~. 3MIITeHTa (ckjlajj;o'lhom) KanllTaJle (naebom q,ohjj;e) 3lltUmeHm He uj.teem OOR3ame.llbcm«nepeo compyonukal\tu (plloomilukamu), KacaroU{u.x;cn. «03M03ICHocmu ux Y'lacmUJI 8 ycma8hollt (CK/laOO'lHOJIt) Kanuma.l,e'Mlumenma VI. CBeJl:eHUH 06 yqacthukax (akqhohepax) 'lmutehta U 0 COBepmeHHblX 3MUTeHTOM C~eJIKaX, B COBepmeHUH KOTOPhIX H:\{eJIaCb 3aUHTepeCOBaUHOCTb 6.1. CBeJJ;eHHH 00 oom:em KOJlH'IeCTBe akij,hohepob (YQ2,CTHHKOB) 3MHTeHTa 06mee KOJlH'IeCTBO JlHU C HeHYJleBbIMH OCTaTKaMif Ha JHlueBhlX C'leTaX, 3apefl1CTPHpOBaHHhIX B peectpe akuhohepob 3MHTeHTa Ha naty OKOIf'{aHIDI OT4eTHoro KBapTaJla: mee KOJlHQeCTBO HOMHHaJlbHhIX nep)!(atejien akuhh)mlitehta: J 06mee KOJlWleCTBO JIHU, BKJlroqeHHhIX B COCTaBJleHHblH nocjlcj(hhm CI1HCOK JlHU, I:IMeBIlIHX (HMeromHx) npabo Ha Y4acTHe B o6mem c06pahhh akuhohepob 3MlITeHTa (IIHOM cnhcok JIHU, COCTaBJIeHHblH B uemix ocymectbjlehiui (peajlh3auhli) npas no akulhim 3MHTeHTa H nji51 COCTaB.1eHI:I51 lwtoporo HOMHHaJlbHbIC tlep)!(atejlm akuhh 3MI1TeHTa npenctabji5lj1h nahhhie 0 JlHuaX, B HHTepecax KOTOPblX OHM BJla!leJlH (B_1aneIOT) akuli51mh 3MHTeHTa): 2512.[(aTa COCTaBJIeHH}I cnhcka JlI1U, BKJ1IOQeHHblX B COCTaBJIeHHbll1 nocjie;xmfm CITHCOK JIlIU, HMeBIlIHX (HMeromllx) rrpabo Ha yqactlie B 06meM c06pahhh akuhohepob 3Ml'lTelna (HHoro cmlcka JlHU, COCTaBJIeHHoro B uejl}ix ocymectbjiehm (peajlh3auhh) rrpab no akuh}im 3MI1TeHTa 11 11m! COCTalUleHI1H KOTopom HOMI1HaJlbHble.uepiKaTenll akui1m 3Ml1TeHTa npenctabj151j1l1 nahhhle 0 J1lmax, B I1HTepeCax KOTOPbIX OHlI B.lanemf (BJIaneIOT) akuhj!mlf 3MlfTeHTa): BJlaneJIbUbI 06bIKHoBeHHbfx akuhh 3MI1TeHTa, KOTophle nonjie)kaml BKJlI04eHtlIO B TaKoti cnhcok: 2512 BJIa.LIeJlhUbl nphblfjlerlfpobahhblx akuhm3mlitehta, KOTopble nojljle)!(ajlh BKJlIOQeHl11O B TaKoM cnhcok: CBeJJ;eHHH 00 YQaCTHHKax (akij,hohepax) 3IHHTeHTa, B:laJJ;elOW:HX He MeHee qem 5 npou:ehtamh ero YCTaBHoro (ckjlajj;o'lhoro) KanHTaJla (naeboro q,oll/1.a) HJlH lie MeHee 'IeM 5 npou:ehtamh ero OOblKHoBeHHblx aklj,liii, a TaIOKe CBeJJ;eHHH 0 KOHTpo;mpYIOW:Hx TaKIlX yqacthiikob (akij,1i0hepob) JllIllaX, a B cjly'iae OTCYTCTBHH TaKHX JIHIJ, 00 HX )QaCTHIIKax (akij,hohepax), BJlan:elOm:IIX He MCHee 'IeM 20 npollehtamii YCTaBHoro (ckjlajj;o'lhoro) KanllTaJla (naeboro 4IoH;:Ia) HJlII He MeHce qem 20 I1pou:eHTaMH HX OOblKHoBeHHblx aku:hh Y'laCTHI1KH (akui10hepbi) 3MI1TeHTa, BJIaneromHe He MeHee '1eM 5 npouehtami1 ero YCTaBHoro (ck"lano'ihoro) KamnaJla (naeboro <pohna) I1JIlf He MeHee qem 5 npouehtamh ero 06hlKHOBeHHhiX akuhm 1. ITOJlHOe <phpmehhoe HaHMeHOBaHHe: OmKpblmoe uku,uoheplloe o6ru,ecm«o "TB3JI" COKpameHHoe <phpmehhoe HaHMeHOBaHHe: OAO "TB3JI" MeCTO HaXmKJIeHI151: 1/9017 POCCUJI, 2. MOCK6a, EOHblUaJI OpoblllKa 24 I1HH: OfPH: [(oml yqacthj! JlHua B YCTaBHOM KanHTaJle 3MHTeHTa: %.[(OJlH nphha)])ieikamhx J1l1uy 06blKHoBeHHbix aku}ih 3MI1TeHB % 39

40 JlI1Qa, KOHTPOmrpYIOml1e YQaCTHI1Ka (akqi10hepa) 3MHTeHT ilojihoe qmpmehhoe HaMMeHOBaHl1e: OmKplJlmOe akli,uoltepltoe o{jw.ecm«o :JltepZOnpOMblUlJleltUblU KOiI"nJleKc" COKpameHHoe <pl1pmehhoe HaI1MeHOBaHl1e: OAO "Amo.n:JIl~DZ(JIIP(MI" MecTO HaXOJK}leHIDI: POCCUJI, z. MocK6a, f)w1blulljl 0poblllKa 24 HHH: OfPH: OCHOBaHl1e, B cl1jiy KOToporo JII1QO, KOHTPOJIl1pYIOlll,ee YQaCTHI1Ka (akui10hepa) 3MI1TeHTa, ocymectbjiliet TaKoM KOHTPOJIb (yqactl1e B IOpH}lHlfeCKOM JII1Qe, libjililouxemcli ymcthi1kom (akuhohepom) 3MliTeHTa, 3aKJIIOQeHHe }lorobopa npoctoro TOBapHlll,eCTBa, 3aKJIIO'leHl1e }loi'obopa nopy4ehl11i, 3aKJIIOQeHI1e akul1ohephoro comarnehidi, 3aKJIIOQeHI1e Imoro COmaIIIeHi'lll, npe}lmetom KOTOPOro HBJT5!eTCli ocyuxectbjiehl1e npab, Y}loCToBepeHHblx akuidimh ()lojilimh) IOplI)lHtleCKOro JIlIua, libjililoiuerocli YQaCTHHKoM (akuhohepom) 3MHTeHTa): Y'lacmue 6 OAO "TB3JJ", JI«IUlIOw.wnCJI akli,uoltepom :J.,wmetlma ilph3hak ocyiuectbjiehidi JII1QO:'vl, KOHTPOJIHPYIOIUI1M yqacthi1ka (akui10hepa) 3MlITeHTa, TaKoro KOHTPOJIH : npa«o pacnopjl:m:ambcji {io.1ee 50 npoll,eltmamu ZO.lOC06 «t:biclue.n opzaue ynpa«/leltuji IOpUOU'leCKOZO.rtulI,a, Jl8llJlIOw.e10CJI Y'laCmltUKO,H (akli,uoltepojh) :J.Humellma BH)l KOHTPOJ1H: npjlmou KOltmpOllb Pa3Mep,ll,OJIli TaKoro miqa B YCTaBHoM (CKJIa)l04HOM) KamlTane (naebom!j>oh)le) Y'IaCTHliKa (akqi10hepa) 3MliTeHTa, %: 100 nojih nphha)ljiejkauxhx TaKOMY JIl1QY 06blKHoBeHHblx akuhh yqacthhka (akuhohepa) 3MHTeHTa, %: 100 HHbie CBe)leHIDI, YKa3bIBaeMbie 3MHTeHTOM ITO co6ctbehhomy YCMoTPeHI1IO: Item. 2. HOMUlta.llbltbiU oep:m:amellb HH!}>0pMaQIDI 0 HOMHHaJIbHOM )lepjkatejie: nojihoe <phpmehhoe HaHMeHOBaHHe: HeOaltK06CKlUl Kpe{)umuaJl opzallu:jllll,uji :JllKpblmoe llkli,uoltepltoe o6w.ecm«o "Hall,UOltallbltblU pllc'lemllblu ijenojumapuu", J,lOJJfUIIUJlbllbIU ijepjlcamellb COKpameHHoe <phpmehhoe HaHMeHOBaHHe: HKO 3AO HPJ( MecTO HaXOJK)leHIDI: POCCUJI, 1. MOCK6a, CpeiJlluu KIIC.W6CKutl nepeyrwk 1113 cmp. 8 HHH: OfPH: TeJIe<p0H: (495) WaKc: (495) A}lpec 3JIeKTPOHHoH noqtbl: info@jtsd.ru CBe)leHIDI 0 JIHueH311H npo!j>ecchohajlbhoro YQaCTHI1Ka pbihkc. uehhblx 6YMar HOMep: nata Bbl)laQI1: nata OKOH'!.aHIDI )lefictbjilh: f)eccpolllilljl HaHMeHOBaHHe opraha, Bbl}laBillerO JIHueH3HIO: (/JeoepaRbuWI C:ly.Jlc{ia no f/lullailco«bij~t pblllka.ll KOJIH'IeCTBO 06b1KHOBeHHbIX akuhh 3MHTeHTa, 3apenICTpI1pOBaHHblx B peectpe akuwohepob 3MHTeHTa Ha HM5I HOMHHaJIbHOrO.llepJKaTeJIlI: KOJIHlfeCTBO npwbhjiempobahhblx akqi1m 3MHTeHTa, 3apemcTpwpoBaHHhlx B peectpe akuwohepob 3MHTeHTa Ha HMlI HOMHHaJIbHOrO )lepjkatejlli: HHble Cae,l1.eHIDI, YKa3blBaeMble 3MWTeHTOM no c06ctbehhomy YCMOTPeHffiO: Hem 40

41 6.3. CBC)1.CHHSI 0 )1.0JIC YlJaCTSISI rocy)1.apctba SlJIH MYIIHU:llna:lblloro 06pa30BaHHSI B YCTaBHOM (clula)1.01j1l0m) KanHTaJIC (nacbom cil01l)1.c) 3MHTeHTa, o:ajihijhh cneu:liajiblloro npaba ('30JIOTOH a K U:lIH') CBe,llemlH 06 ynpabmiloli(i1x rocy,llapctbehhblmi1, MYHI1UI1J1aJlbHbIMff naketami1 akui1h YKa3uIOlbiX /IUl( uem JIl1ua, KOTopble OT I1MeHI1 PoccHil:cKOH <betj;epauhli, cy6bcna POCCHI1CKOH <be)1epauhh ruih MYHHUHrrMbHoro 06pa30BaHIDI ocymectbnmot CPYHKUHH y<lacthhka (akuhohepa) 3MI1TeHTa YKaJUHHblX ilul( uem HMwme crreuhmbhoro rrpaba Ha y<lacthe POCCHwCKOti <betj;epaullh, cy6bektob POCCl1tiCKOll <betj;epauiih, MyHMUMITMhHhlX 06pa30BaHHll B ynpabjlemm 3MHl'eHl'OM.. akuhohephblm 06lI(eCl'BOM ('30J10TOW ak[um:'), CpOK,lleHClBHlI crreuhmhhoro npaba (,30JlOl'OH akuhh') YKaJuHHoe npa80 He npeijyc;'~fompeuo 6.4. CBe)1.CIIHSI 06 OrpallHlJellHSlX lia YlJaCTHC B YCTaBIWM (CIUIMOIJIIOM) KallHTaJIe (nacbom ciloll)1.c) 3MHTCIITa B coom8emcm8uu C n. 19 cm. 4 fpeoepailbuozo lakoha om 5 fjje8jj(l;1jl 2007 z. Nfl 13fP3 "06oco6emwcmilx ynpa6ilelfujl U pacnopjljh:euur umyll(ecm60jh U al<l(urmu opzauu3au,uu, ocyll(ecmb/ljlloll(ux oermeilbuocmb 8 06ilacmu UCnOJlb30BaHUR amolttllou 'Juepzuu, U 0 6uecenuu U.l,lfeHenuu B omoeilbuble 3al<OHOoame/lbUble UKmbl POCCUUCKOU fpeoepau,uu": «.. COe.lI<U, C6Jl3UHlIbie C om'lyjh:oehue,'i1, 603i1tOJH:1l0Cml>lO om'ly."coehujl UilU nepeoa'leu 6 o06epume/lbuoe ynpa6ilelfue UKU,UU akl(uquepublx o6ll(ecme, 6KrllO'leI0ll>IX B ym6epjh:oeuuble flpe1uoelimom POCCUUCI<OU fpeoepul(uu 6 coom6emcm8uu C fpeoepmbllbl,'i1 3UKOllOJIt "06 UCllOJlb306UIlUU umomuou 'Juepzuu" nepe'luu POCCUUCI<UX IOpUOUileCKUX ilul4, 6 co6cm6elllfocmu I<OmOpblX Mozym uaxooumbcr JlOepUble MamepUUJlbl, RiJepllble ycmaho6ku, COBepma1OmCR mojlbko C COZllaCUll flpe3uoellma Poccuiicl<ou fpeoepuu,uu. CoeilKa, COBepmelflfaR 6e3 mukozo COZllUCUR, IlU'lmOJICIla». OAO «H3XK» BIV11O'leUO 8 flepe'lehb POCCUUCI<u...: 10puolflleCKUX.1Ul(, e co6cmeellllocmu I<OmOpblX iltozym HaxooumbCJl JlOepHble ycmal106ku (n. 6 npujlojh:ehur.ff!! 4 K YKl11Y flpe3uoeumu pfp om 27 unpe.1r 2007 z.nk 556) CBC)1.CIIHSI 06 H3MClleHHSlX B COCTaBC H pa3l\1epe ytlacthsi aku:slollepob (YlJaCTIIHKoB) 3MHTeIlTa, BJIMelO~HX lie Mellec ljem 5 npou:elltamh ero yc'rablloro (clula)1.01j1l0ro) KanHTaJIa (naeboro ciloll)1.a) HJIH lie Mellec IJCM 5 np0u:ciitamh cro 06blKlloncllllbix aku:hh COCTaBhI akuhohepob (yqacthhkob) 3MHTeHTa, BJlatJ;eB[[HtX He MeHee 'IeM 5 npouehl'amm YCTaBHoro (ckjla,llotmoro) KarrllTMa 3MHTeHTa, a )1JHl 3MHTeHTOB. libjulloiuhxcji akilhohephbimh 06lI(eCTBaMH, TaKlKe He MeHee 5 rrpouehtamh 06bIKHoBeHHbix akuhh 3MHTeHTa, onpenejichhhle Ha tj;aty CflHCKa JIMIl., HMeBllll1X npabo Ha yqactlle B KalK)lOM 06meM co6pahhh akllhohcpob (Y'IaCTHHKOB) 3MHTeHTa, rrpobctj;ehhom 3a rrocnetj;hhh 3aBeprneHHhIH cphhahcobbih ro)1, rrpe)lrnectbyioiuhh )late OKOHLI3Hilli OT'IeTHoro KBapTMa, a TaKlKe 3a nepmo,ll C )1aTbI HaLIMa TCKYIuero ro)1a H )10 )1aTbl OKOHLIaHH51 OT4eTHoro KBapTMa no )1aHHbIM crrhcka J\l1U, HMeBrnl1X npabo Ha y<lacnte B KalK,llOM li3 TaKHX coopahhh AaT3 COCTaBfleHMlI C[1HCKa JlHU, HMelOlI(HX rrpabo Ila Yl.lacTlie I3 06IUe!\1 co6pahmm akuhohepob (y<lacthhkob) 3MliTeHTa: CnMCOK akuhohepob (y<lacthhkob) ITOJlHOe cphpmehhoe HaI1MeHOBaHHe: OmKpblmOe ak,.uonepluje OOll(eCm80 "TB3H" COKpameHHoe cphpmehhoe HaHMeHOBaHHe: OAO "TB3H" MecTO HaxOlKileHIDI: , POCCUR, z. MocI<6a,y.1. bojlbltltui Opi>blHKa, I1HH: OfPH: AOfllI y<lactidi J1Hua B YCTaBHOM KanllTane 3MMTeHTa, %: AonlI nphha)lnelkabu1i1x nl1uy OOhlKHoBeIWbIx akuhh 3MHTeHTa, %

42 6.6. CBe~eHHH 0 cobepmehhhlx JMHTCHTOM c~e.ril\:ax, B cobcpmchhh KOTOPbIX HMC.rIaCb 3aHHTepecoBaHHocTb CBeneHIDl. 0 KOJ1HQeCTBC II o6bemc B nehe)!(hom BhlpaiKeHI1H COBCPUlCHHblX 3MtlTeHTOM cncnok, npi13habacmbix B COOTBCTCTBI1H C 3aKOHOnaTcnbCTBOM POCCHHCKOH cdejlcpau1hi c))'cnkamh, B COBCpmeHll11 KOTOPhlX HMenaCh 3aIIHTcpCCOBaHHOCTh, rpc60babulhx O}106peHI1H ynojlhom04chhbim oprahom yrrpabnehi1h 3MHTeHTa, no I1ToraM rrocnenhero OT"IeTHOrO KBapTaJla EnllHHua M3MCpeHIDl.: pyo. HaHMeHOBaHl1e noka3atenh 06w,ee 06mllH 06beM B }lehe)!(hom Komr4eCTBO, WT. BhlPa)KCHHH COBepweHHhlx 3MllTeHTOM 3a OT"leTHhlH nepllo}l C}lCJlOK, B COBepUIeHHH KOTOPblX MMenaCb 3aHHTepecoBaHHocTh Ii KOTopble rpe60banh O}106peHIDl. yrronhomoqchhblm opraho~1 ynpabnemrn. 3MHTCHTa COBeprncHHhlx 3MHTeHTOM 3a OT"lCTHblH ncpnojl CJlcnOK, B COBepIlleHl1H KOTOPhlX HMenaCh 3aHHTepecoBaHHocTb II KOTOphie 6hlJ1H ono6pehhi 06111HM co6pahmem yqacthi1kob (akiljiohepob) 3MHTeHTa COBcpweHHhlx 3MHTeHTO);t 3a OT4CTHblH nepllon cncnok, B cobcpmehhh KOTOPhIX HMenaCb 3aHHTepecoBaHHocTb Ii KOTOPbIC 6bmH ono6pehhi COBeTOM nhpektopob (Ha6nKl.uaTenhHhIM COBeTOM 3MllTeHTa) COBeprneHHhlx 3MHTeHTOM 3a OT"IeTHhIH nephon C}le.~OK, B cobepmehhh KOTOpblX HMenaCb 3aHHTepeCOBaHHocTh H KOTophle rpe60bajlh on06pehidl., HO He 6h1nH on06pehhi yrronhomo"lehhbim oprahom ynpabnehlui 3MHTeHTa i C}lenKH (rpyrrnbi B3aMMOCBH3aHHhIX cnenok), [(eha KOTOPblX COCTaBMleT 5 II 60Jlee npo[(ehtob 6anaHcoBoH CTOMMOCTll aktlibob 3MllTeHTa, onpenenehhoh no }lahhbim em 6yxranTepCKOM OT"IeTHOCTll Ha ITOCnenHKlKl OT"IeTHYKl naty nepen COBepIlleHlleM C}leJlKH, COBepllJeHHOH 3~UITeHTOM 3a nocne}lhmh OT4eTHhdl: KBapTaJl YKaJaHHblX CO(!;1OK He COBeplU(I.JlOCb CnenKH (rpyrritbi B3aMMOCBH3aHHbiX C}lenOK), B COBepllJeHllIJ KOTOPblX I1MenaCb 3aHHTepeCOBaHHOCTh H pewehhe 06 0}l06peHHH KOTOPhlX COBeTOM nllpektopob (Ha6mo,IlaTeJlhllbIM cobetom) IDlH o6mllm co6pahhem akuhohepob (yqacthhkob) 3MHTeHTa He rrpllhhmajioch B cnyqa)lx, Korna TaKoe oao6pemie JIBnJIeTCJI 06JI3aTeJlhHbiM B COOTBeTCTBHH C 3aKOHO}laTeJlhCTBOM PocolflcKOH cdeaepa[(hh YKaJaHHbix COeJlOK He COBeplUaJlOCb 6.7. CBe~eHHSI 0 pa3mcpe )1;e6HTOpcKOii 3~O.rIiKeHHOCTII B CI1Jl3U C me,tt, limo u,ehhble oymazu 3JHUmeHma He 11K.710'lellbl II cnucok u,ellhblx oy,haz, oonyu(ehhblx K mopztlm Ha opzahu3amope mopzoiijlu Ha pblhke u,ellltblx oy.uaz, U J.ttumellm He JlI1/lJlemCJl OpZaHUJau,ueu, npeoocmal1ulilueu ooecne'lellue no oo/luzau,wl.tt opyzozo J.JmmeHma, Komopble BK.lllO'Iellbl II cnucok u,ellhblx oymaz, oonyu(ehllblx K mopzam lia opzallujamope mopzob.ju lia pblhke u,ellllblx oy:haz, Ha OCII06allUU n. 5.9 floliojicellwl 0 packpblmuu uh(pop;nau,uu HaCmOJlU(aJl Ulupop,Hau,UJl utumellfllo.tt II ejicekbapma.1lbhblu om'lem lie BKJllOllaemCJl 42

43 1 VII. EyxraJITepCKaSl (4)HHaHCOBaSl) OTQeTHOCTh 3MHTeHTa H HHaSl 4>HHaHCoBaSl HH«j>OpMalJ.HSI 7.1. roil:obaa 6yxI'a.rITepCKaa(cItHHaHcoBaa) OTqeTHOCfl:. 'lmhtehta HeYKa3bl6aemCJl 6 ijahho." omt.temho." KfJapm(We 7.2. KBapTa.rIbHaa 6yxI'a.rITepCKaa (cithhahcobaa) OT'leTHOCTI:. JMHTeHTa 6YXfaJlTepCKHH 63S13HC Ha i 4 <!>op:.m N~ 1 no OKY.n fi.nata fi OpraHH3all,IDI: OTKphlToe 3KllHoHepHoe 061lleCTBO "HOBOC1I6HPCKHil no OKTIO BOll XHMKoHlleHTpaToB" l1)lehth<phkauhohhbih HOMep HaJIOrOnJIaTeJIbIUHKa YUHH Il BHJl JleHTeJIbHOCTH: no OKB3)l; Il OpraHH3aUHoHHonpaBoBaH <popma I <popma C06CTBeHllOcm: OTKpblToe no OKOTI<P I / 16 3KllHoHepHoe o6mectbo / Q3CTHas co6ctbehhoctb OK<PC EJlHHHll,a H3MepeHHH: TbiC. py6. r~ no OKEH 384 MecToHaxolKJleHHe (a)lpec): POCClUl, f. HOBOCH6HpC.~, DOfJlaH3 XMellbHHllKOfO 94 KOllbI TIoHcHe AKTHB KO;1 Ha HHH CTPOIHi r ~ I. BHEOEOPOTHbIE AKTI1BbI HeMaTepHaJIbHbIe akthbbi ] Pe3ynbTaTbi HCCJIeJlOBaHlfH H pa3pa60tok ellctba JlaHHH, MalllHHbl, o6opyjlobahhe H JlPyme! 15l OCHOBHble CpeJlCTBa He3aBepllleHHbIe KamlTaJIbHbJe BJIOlKeHHH B 115:~ l 'beKTbl OC ABaHcbl BblJlaHHble noc,abiuhkam H nojlp5ljlt{hkam no KanHTaJIbHoMY ctpohtejibctby, noctabili.hkam o6bektob OCHOBHhIX cpenctb )l;oxojlhble BJIOlKeHH5I B MaTepHaJIbHbIe ll,ehhocth <DHHaHCOBble BJIO)l(eHH5I f OTnO)l(eHHble HaJIOrOBble akthbbj 1180 TIpot{He BHeo6opoTHble akthbbi )l;onrocpot{hah ):(e6htopckah 3a):(onlKeHHOCTb Beero pac'ietbi C fiokyfiatejlhmh H 3aKa3'IHKaMH abahcbi BbI):(aHHble 1193 npo'ihe ):(e6htopbi Ha Ha r r ] I1TOrO no pa3):(eny I

44 II. 060POTHblE AKTI1Bbl 3al1aCbl cblpbe, MaTepHaJIbl H,llpyrHe ahajiorh'ihble QeHHOCTH ~ 121 o I aTPaTbl B He3aBeplIleHHoM rrpoh3bo,llctbe rotobar rrpo,llykuidi 11 TOBapbl )JJIR rreperrpo,lla)l{h TOBapbloTrpY)l(eHHble pacxo,llbl 6yAYllI.HX rrepho,llob rrpo'lhe 3arraCbl H 3aTpaTbI HaJIor Ha,ll06aBneHHYIO CTOHMOCTb ITO rrpl106petehhbim uehhoctrm,n:e6l1topckar 3a,llOn)l(eHHOCTb pac'ietbl C rrokyrratenrmi1 11 3aKa3'1HKaMI1 abahcbi BbI,llaHHble rrpo'li1e,lle6i1topbi He rrpe,llbrbnehhm K orrnate Ha'lI1CneHHaR BblpY'lKa <l>i1hahcobble BnO)l(eHIDI (3a I1CKnIO'IeHI1eM )J,eHe)l(HbIX 3KBI1BaJIeHToB),n:eHe)l(HbIe cpe)j,ctba 11 )J,eHe)l(Hble 3KBHBaJIeHTbl IIpo'lHe 060poTHble akthbbl I1TOrO no pa3,lleny II 6AJIAHC (akthb) o o o 125o o o o I IIoRcHe IIACCI1B HHR 1 2 III. KAIII1TAJI I1 PE3EPBbI YCTaBHbIH KarrHTaJI (CKna,llO'lHblll KaI1l1TaJI, YCTaBHblll <poh,ll, BKna,llbl TOBapHllI.eH) C06cTBeI;IHble akui1h, BbIKyrrneHHble y akuhohepob IIepeoQeHKa BHe060poTHblX akti1bob,n:06abo'lhblll KanHTaJI (6e3 rrepeouehkh) Pe3epBHbIll KarrHTaJI pe3epbbl, 06pa30BaHHble B COOTBeTCTBI1H C 3aKOHO,llaTenbCTBOM pe3epbbi, 06pa30BaHHble B COOTBeTCTBI1H C Y'lpe,llI1TenbHblMH,llOKYMeHTaMH Hepacrrpe,lleneHHaR rrpl16binb (HerrOKpbITbIH y6bitok) I1TOrO ITO pa3,lleny III IV.,n:o.rrrOCP04HbIE OE5I3ATEJIbCTBA 3aeMHbie Cpe,llCTBa OTnO)l(eHHble HaJIOrOBble 06R3aTenbcTBa OueHO'lHble 06R3aTenbcTBa IIpo'lHe 06R3aTenbcTBa Ko, Ha ctpo H r o 1"".J~o o o o o o o o o o I Ha Ha r r II

45 I1Toro no pa3,l1ejiy IV V. KPATKOCPOqHbIE OEJI3ATEJIbCTBA 3aeMHhle cpe,llctba Kpe,lllITOpCKa~ 3a,llOJDKeHHOCTh noctabiulikli 1I no,llp~,li'llikli abahchi nojiyqehhhle 3a,llOJIlKeHHOCTh nepe,ll nepcohajtom 0praH1I3aUlili 3a,llOJIlKeHHOCTh nepe,ll rocy,liapctbehhbimli BHe61O,lIlKeTHhIMli $oh,liamli 3a,llOJIlKeHHOCTh no Ha..rIOraM 1I c60pam npo'llie Kpe,lllITOphI.ll:OXO,llhI 6y.lIYIUlIX nepho,llob OueHO'lHhle o6~3atejihctba PaC'leThI C yqpe,llliteji~mh no B3HocaM B YCTaBHhrR KanHTaJT (yctabhhih $OH,lI) I(eJIeBOe cplihahchpobahlie TIpO'llie o6j!3atejihctba I1TOrO no pa3,uejiy V EAJIAHC (naccll:b) () 154 o 154) !) 150!) 170o I

46 OT'IeT 0 «phhahcobhix pe3yjlhtatax 3a 6 M{~CHueB 2014 f. OpraHl13aumI: OTKpblToe akuhohephoe oomectbo "HOBOClltJHPCKHH 3aBOt], XHMKoHI.eHTpaTos" l1,1lehthq,hkaul1ohhbih HOMep HaJIOrOnnaTeJIbIUI1Ka BI1,n,IleHTeJIbHOCTH: <DopMa NQ :2 no OKYA AaTa nookito I1HH ITO OKB3A OpramnaUHoHHorrpasosaH q,opma I q,opma c06ctsehiiocti1: OTKphlToe no OKOIT<D / akuhohephoe o6mectbo I qacthah COOCTBCHHOCTh OK<DC E,nI1HI1ua I13MepeHIDI: ThIC. py6. MecTOHaXOiK,IleHl1e (a,npec): POCCHH, f. HOBOCHOHPCJ.:, liol',naha XMeJlhHHUKOro 94 ITO OKEI1 KOllbl ITOHCH Hal1MeHOBaHl1e IIOKa3aTeJIH Ko,ll ehmh CrpORI1 I 2 BblpYQKa 2110 Ce6ecToI1MOCTb npo,naik 2120 BaJIOBruI fiph:6bijib (y6b[tok) 2100 KOMMep'leCKHe pacxo,nbl 2210 Y IIpaBJIe1f<IeCKI1e pacxo,1lbl 2220 ITpI16blnb (y6bitok) OT IIpOilaiK 2200 AOXO,lJ,bI OT Y'lacTIDI B,Ilpymx OpraHI13aUIDIX 2310 ITpoUeHTbl K IIOJIyqeHHJQ 23~ ITpoueHTbl K YlmaTe 2330 ITpOqHe,1l0XO,lJ,hI 2340 ITpolll1e pacxo,nbl 2350 ITpH6wlb (y6bitok),no HaJIoroofinmlwHIDI 2300 TeKYIUHH HaJJor Ha rrph6bijlh 2410 B1'.'1. IIOCTOHHHble HaJIOrOSb[e 06ll:3aTeJlbCTBa MeHeHlIe OTnOiKeHHblX HaJIOrOBblX 06H3aTeJIbCTB MeHeHMe OTJIOiKeHHblX HaJJorOBblX akti1bob 2450 ITpollee 2460 l..{i1ctah IIp1I6blJIb (y6bitok) CITPABOl..{HO: Pe3YlIhTaT OT IIepeoueHKH BHe060poTHbiX akthbob, He 2510 BKJIJQqaeMhlH B1l11CT)'1O ITPl16hlJIb (yfibitok) IIeIHIo,na Pe3YJIhTaT OT IIpOQlIX orrepauhh, He BKJIlOqaeMf>lH B qacrylo 2520 IIPHfiblJIh (yfihitok) IIepHO,1la COBOKYITHbIH qnmahcobblf% pe3ynbtat nepl1o.l\a 2500 Ea30BaR IIPH6blJIh (y6hitok) Ha akuhio 2900 Pa3BO,lJ,HeHHaH IIpl16blJIb (y6hitok) Ha akulijq ;J 3a 6 Mec2014 r ! i Ill a 6 Mec.2013 r

47 7.3. CBoAHaH 6yxI'aJlTepCKaH (KOHCO.l1HAHpOBaHHaH rphh3hcobah) OT'IeTHOCTh 3MHTeHTa FoiJoOllR cooijuar 0yxzllllmepcKaR omqemltocmb JiHUmellma, cocmao.'leuuar 0 coomoemcmouu c mpeoo«aiturihu, ycmaliolmemtbu'u 3aKOltoiJame.7bcmOO;~t POCCUUCKOU tijeijepau,uu, Ite npei)cmaljjlremcr oouoy npeocmafl.!1euur zooo«ou KOItCOJlUOupo«allllou (PUllllllCOlJoii omqemllocmu, COcmatl.!1eUIiOU 0 coomoemcm«uu C MOPO. 3.JItUmeUmOiH cocma«/ul.ilacb COOiJllllR (1<OIlCOJluiJupooauHoR) 0yxzlL7mepcKaR omqemltocmb 3a noc.'leouuu 3a«eplUeuHblu puhahco«blu zoo 0 coomljemcmt:uu C JleJICiJyltapoolibliHU cmalioapmlluu puliauco«ou omqemllocmu MOPOIGAAP OT'leTHhIH: nepho)j, [0,[(:2013 CTaaa:apThI (npabhlia), B COOTBeTCTBHH C KOTOPbIMI1 COCTaB51eHa CBO,il,Ha5! 6yxrarITepCKa5! (KOHCO"lH,il,HpOBaHHa51 qmhahcoba5!) OTIleTHOCTb, packphibaema5! B HaCT05!IHeM rryhkte e){(ekbaptajihhoro OTIleTa: MCtPO. HmpopiHau,UR npuooijumcr 0 npuilojicelluu K HaCmORU(eJwy ejlcekflapmlljlbhojlty omqemy 7.4. CBeAeHHH 06 YlJeTHOii flojihthke 3MHTeHTa H3.uelieliUR 0 cocmaoe uhpopmau,uu llacmoru(ezo nyukmil fl omqemtlo.lt K8apmOJ1e He npoucxooujlu 7.5. CBeAeHHH 06 06mcii cymme 3KcnopTa, 3 TalGKe 0,,.O.l1e, KOTOPYIO COCTaBJIHeT 3KcnopT B 06meM 06'heMe npoaa)k B C«R3U c mej)', qmo u,euuble oy.ttazu 3.iI4UmeHmll lie ok.1foqellbl 8 cnucok li,elthblx OyJltllZ, oonylll,elthblx K mopzoj'i1 IW opzallu3amope mopz08jiu Ha pblhke (eilili>lx oy.'i1az, U 'h'l1umelim He R8tIRemCR 0pzllllu3au,ueu, npeoocmaouolueu ooecneqellue no oojluzal~ujl'i1 opyzozo 'UlUmemna, Komopble 8KillOqellbl 0 cnucok u,ellllblx oymaz, oonyu(ehllblx K mopzllj'i1 Ita opzauu3amope mopz08.1u Ita pblllke u,ellllblx oymaz, Ita ocuooauuu n. 5.9 llojiojiceliur 0 packpblmuli ullpop.ttau,uu llacmojlu{ar umpop.nau,ur :JMumellmOM lj ejicekljapmllllbllbfu omqem lie 8KfllOqaemCR 7.6. CBeAeHHH 0 cymectbehhbix H3MeHeHHHX, npoh:1ouie1luihx B COCTaBe HMymecTBa,)MHTeHTa noc.le AaThl OKOHlJaHHH noc.i1eahc["o 3aBcpUIcHHoro <ilhhahcoboro rolla CBe,il,emrn 0 cymectbehhbix H3MeHCHfUlX B COCTase HM),ll(eCfBa 3MI1TeHTa, npol130liie,il,liihx B TeqeHHe 12 MeC5IIl.eB.no,[(aTbI OKOHQaHUlI OTQeTHOrO KBapTaJIa CYlll,ecmOeltllblx u3mellelluii (J cocma6e u.tlyu(ecmoil JJltumeuma, npou30lueolullx (J meqellue 12.ttecRu,e8 j)o j)ambl OKOllqallUR omqemliozo KOapmlL'la lie Obi/to 7.7. CBeAeHHH 06 YlJaCTHH 3MHTeHTa B CYAOOHblX nponeccax B c.;lyljae, ecjih TaKoe YlJaCTHe MO)KeT cymcctbcllho otpa3hthch Ha <ilhllahcobox03hiictbchhoii llchtc.i1hhocth 3MHTeHTa 3.Jl1umellm lie yqacm808ajllne yqacm8yem 8 cyoe61lbix npou,eccllx, Komopbfe ompa3u.'lucb!.ltozym ompajumbcii Ila puhallc08ox03rucmoehilou ijermejlbllocmu, (J meqellue nepuooa c oambl Ilaqa:w nocjleohezo 3aoeplUellllozo pullallcooozo zooa U 00 oambl OKOllqallUR omqenmozo KtJapmOJ1a VIII.,lI,onOJIHHTeJIbHhle CBeJ].eHHH 06 3MHTeHTe H 0 pa3mellj,ehhhlx 8M 3MHCCHOHHbIX u:ehhblx 6YMarax 8.1.,Il;onOJIHHTCJIJ>Hble cbeachhh 06 3MHTeHTC 47

48 CBe~eHHH 0 pa3mepe, ctpyinype YCTaBHoro (c":.lalloqhoro) KanHTaJIa (naeboro.0h~a) 3MHTeHTa Pil3Mep YCTaBHoro (CKJIa)1,04Horo) KamlTaJ1a (naeboro <pohjta) JMHTeHTa Ha llaty OKOHl.[aHIDI noclle)1,hero OTl.[eTHoro KBapTafla, py6.: hIKHOBeHHbIe akumi1 06maJl. HOMHHaJ1hHaJI. CTOHMOCTh: Pil3Mep )1,Ol1H B YK, %: I1pMBHJ1erHpOBaHHhle 06maJl. HOMHHaflhHaJl. CTOHMOCTh: Pil3Mep )1,Ol1H B YK, %: YKa3hlBaeTCJI. HH<p0pMaUHli 0 COOTBeTCTBHH BellH'lHHhl YCT3BHoro KalUlTafla, nphbe)1,ehhoh B HaCTOJl.meM nyhkte, yl.[pe)1,htellhhhim )1,OKYMeHTaM 3MHTeHTa: llpuoei)ehhajl B HaCmOJlUl,e~H nyhkme UHpOp~Hal4UJl 0 Be./lU'/UHe ycmabllozo Kanumalla coomoemcffloyem Ycmaoy OAO "H3XK" CBe~eIIHH 06 H3MelIelIHH pa3mepa YCTaBHoro (ckjia~oqhoro) KanHTaJIa (naeboro.oh~a) 3MHTeHTa B Cll~ae ecjui 3a rrocjie)1,hhh 3aBeprneHHhIH <pi1hahcobbim roll, npeilluectbylomhh llate OKOHl.[aHillI OTl.[eTHorO KBapTaJ1a, a TaKJKe 3a nepho)1, C!laThl Hal.[aJ1a TeKYUJ,ero roilallo LIaTbl OKOHl.[aHIDI OT4eTHOrO KBapTaJIa HMellO MeCTO 113MeHeHHe pil3mepa YCTaBHOrO (CKJIa)1,04Horo) Kanl1T<Ula (naebore <pohlla) 3MHTema, no KaJKnOMY <PaKTY np0h30rne!lrnhx H3MeHeHHH YKa3hIBaeTCJI.:.naTa H3MeHeHW[ pil3mepa YK: Pa3Mep YK JlO BHeceHHli H3MeHeHHH (py6.): CrpYKTypa YK!l0 BHeceHIDI H3MeHeHMH 06hlKHOBeHHhle akului 06rnaJl. HOMHHaJIhHaJl. CTOl1MOCTh: PalMep nojim B YK, %: I1pHBHJ1erHpOBaHHhle 06maJI. HOMHHaJIhHaJl. CTOl1MOCTh: PalMep }J,OJIH B YK, %: Pil3Mep YK nocjie BHeceHHli H3MeHeHHM (py6.): hIKHOBeHHhie akul1h 06maJI. HOMHHaflhHaJl. CTOHMOCTh: Pil3Mep nollh B YK, %: I1pHBHllen1pOBaHHbIe 06maJl. HOMHHaJIhHaJl. CTOHMOCTh: Pa3Mep }J,OJlH B YK, %: HaHMeHoBaHHe opraha ynpab.lehidi 3MHTeHTa, nphlliibrnero pewehhe 06 I13MeHeHHH pil3mepa YCTaBHoro (CKJIa)1,Ol.[HOro) KarrHTaJIa (rraeboro <pohjla) 3MHTeHTa: Blleo~epei)lloe o6u1,ee co6pallue aku,uohepob OAO "H3XK".naTa COCTaB;leHillI npotokona c06pahidi (3aCe.1l.aIHl5l) opralla ynpabjlehhli 3Ml1TeHTa, Ha KOTOPOM nphwito pewehhe 06 H3MeHeHHH palmepa YCTaBHoro (CKJIallOlJHoro) Kamnafla (rraeboro <pohlla) :3JMHTeHTa: HOMep I1pOTOKOJIa: 25 48

49 CBe~eHHB 0 nopb~ke C03bIBa H npobe~ehhb coopahhsi (3ace~aHHB) BbIcmero opraha ynpamehhb 3MHTeHTa HUteUeuUR fj cocmafje Uupop,'Hau,uu liacmojlu(ezo nyitkllw fj om'lemllo,w KfJapmarle lie npoucxoou.'lu CBe~eHuB 0 KOMMepqeCKHX oprahu3aquslx, B KOTOPblX 3MUTeHT BJla~eeT He MeHee qem 5 HpoQeHTaMu YCTaBHoro (ckjla}l;oqhoro) KaHUTaJla (HueBoro $oh~a) Jlu60 He Menee qem 5 npoqehtamu 06bllmoBeHHbIx akqu" CrHlCOK KOMMepqeCKHX oprahh3auuh, B KOTOPhlX )MlITeHT H"l,UaTY OKOH'mHlUI nocjie,uhero OTqeTHoro KBapTana BJIaJ.{eeT He MeHee qem 5 rrpouehtamh YCTaBHOrO (CKJIaJ.{O'lHoro) KanHTana (naeboro <pohd:a) m160 He MeHee 'IeM 5 rrpouehtal\m 06h1KHOBeHHblx akuhh 1. l1ojluoe pupjl1elllloe liau.ueilofjallue: 3aKpblmoe aku,uollepuoe oou(ecmfjo "l1allcuollam hbululla" COKparueHHoe qmpmehhoe HaUMeHOBaHHe: 3AO "TfaucuOIwm hbl.'luua" MeCTO HaXO)K,n:eHIDI: POCCUR, z. hepikk, nocerok H(lfJb(ii, YIHH: OfPH: ,lJ;omI 3MHTeHTa B YCTaBHoM (CKJIa,UollHoM) Kamnan{' (naeb01'vl <poh,n:e) KOMMep'lecl<OH oprahh3auhl:.r: 100%,lJ;0J151 rrphha,ujie)karuhx 3MHTeury 06h1KHOBCHHhIX akuah Talmro akuuohcphoro o6ruectba: 100%,lJ;OJIlI yqactidi JIHua B YCTaBHoM Kamnane 3MHTeHTa: 0%,lJ;OJI5I rrpfiha,n:jie)ka!ll,hx JIHUY 06hlKHoBeHHblx akuhh 3MHTeHTa: 0% 2. l1oruoe pup;weuuoe liaumeuofjauue: 3aKpblmoe aku,uonep"oe oou(ecmfjo "YnpmJ/leuue afjmoil100ujlbllbl,w mpaucnopmom H3XK" COKParueHHoe qmpmehhoe HaHMeHOBamre: 3AO "YAT H3Xf(" MeCTO HaxO)KJ.{eHIDI: POCCUJI, Z. HOfJOcu6upCK, hozot.rha Xwe.'lbHUI(KOZO 94 YIHH: OfPH: ,lJ;OJI5I 3MHTeHTa B YCTaBHoM (CKJIa,n:O'IHoM) Kamnane (naebom <poh.ue) KOMMep'IeCKOH oprahh3aulm: 100%,lJ;OJI51 rrphhall)ie)ka!ll,hx 3MHTeHTY 06h1KHOBeHHblx akuflh Talwro akuhohephoro o6ruectba: 100%,lJ;omr yqactidi llhua B YCTaBHoM Kamnane 3MI1TeHTa: 0%,lJ;OJI5I nphha,n:jie)karuhx JIHUY 06hIKHoBeHHbIx akuhh)mhteh1'a: 0% 3. l1orhoe pup;'heuhoe uaumeuofjahue: 06U(ecmfJo c ozpahu',eullou omfjemcmfjeuilocmblo "H3XK Hllcmpy,)tellm" COKParueHHoe <phpmehhoe AaHMeHOBaHHe: 000 "H3X.J(Hllcmpy~wellm" MeCTO HaXO)K,n:eHIDI: POCCUJI, Z. HOfJocu6upCK, h02()aua X~tejlblluu,KOZO 94 HHH: OfPH: ,lJ;OJl51 3MHTeHTa B YCTaBHoM (CKJIaJ.{O'lHoM) KanHTaJIe (naebom (pohjle) KOMMep'leCKOH oprahh3auhh: 100%,lJ;01l51 y<iactiui llhua B YCTaBHOM KanHTane 3MHTeHTa: 0% )J,oJI}l nphhad:j1e)karuhx JlHuy 06blKHoBeHHhix akuhh 3MlITeHla: 0% 4.11oJ1lwe pup,nelllloe uaumeuosallue: 061ll,eCmfJO C OzpOUU'IellHOU omsemcmseullocmblo "H3XK3uepzuJl" COKparueHHoe <phpmehhoe HaHMeHOBaHHe: 000 "H3XK3HepzUR" MeCTO HaXO)KileHIDI: POCCUJI, Z. HOfJocu6upCK, h()zotlllo XlteJlbHuu,KOZO 94 I1HH: OrPH: ,lJ;01l51 3MMTeHTa B YCTaBHoM (CKJIa,n:O'lHoM) KamlTane (mebom (poh,le) KOMMep'leCKOii oprahh3auliu: 100% 49

50 AOJI51 yqacnrn JlHua B YCTaBHOM KarlHT<Ule 3MHTeHTa: 0% AomI I1pl1HallJleIKaml1X lll1uy 06h1KHOBeHHhIX akul1if }MI1TeHTa: 0% 5. fiomwe l/iupmennoe naumen06anue: OfiU{ecm6o C OZpll/lU'lellnOU omeemcm6eltliocmbro "Kamoonble MamepuaJlbl" COKpameHHoe qmpmehhoe HaI1MeHOBaHfJe: 000 "Kamoonble j~l(lmepua.llbl" MecTo HaxoIK~eHIDl: POCCUIl, 2. H06ocufiupCK, DOZ()lllta Xlte.1bnuu.Ko2o 104 I1.HH: OfPH: AOJIjI 3MI1TeHTa B YCTaBHOM (ck;la~oqhom) KamHane (l1aebo~1 <poh~e) KOMMepqeCKOli OpraHl13aUI1l1: 32.83% AOJrn yqacnul JIHua B YCTaBHoM KamITaae 3MI1TeHTa: 0% AOllj1 rrpl1halljleikamlix llhuy 06h1KHOBeHHhIX akuhh 1MI1Te~l1a: 0% 6. fiojmoe l/iup.llehhoe HaU.l1eH06tlHue: 3aKpblmoe aku.uollepuoe ofiu{ecm6o "TB3JlCTPOH" COKpameHHoe <pl1pmehhoe HaHMeHOBaHIW: 3AO "TB3JlCTPOH" MecTo HaXOIK!leHIDl: POCCUll, 2. MOCK6(l, Bllplua6Clwe luocce 3 Off', 23 HHH: O[PH: AOJrn 3MHTeHTa B YCTaBHoM (cklla,a,oqhom) KamITane (naebom <poh,a,e) KOMMepIJ:eCKOH oprami3aui1i1: 24.99% AOJljl rrphha,a,jieikamhx 3MHTeHTY 06hlKHoBeHHhIx akli,hm TaKoro akllbohephoro o6mectba: 24.99% Aoml yqactidi JIHlI,a B YCTaBHoM Kal1HTane 3MHTeHTa: 0%,n;omI rrphha~j1eikamhx llhuy 06hIKHoBeHHhlx akumh 1MI1TeHT:l: 0% CBe)leHH.R 0 cymectbehhblx C)lemcax, COBepmeHHblX 3MHTeHTOM 3a OT'leTIIhIH KBapTaJI YKl1.3aHHble coellku 6 me'lehue oamwzo nepuooa He C06epUUf'lUCb CBe)leHH.R 0 Kpe)lHTHblx pehthhrax 3MHTeHTa H3MeHeHUJl 6 cocma6e unl/lop.nau.uu HaCmOJlU{ezo nynt<ma,1 om'lemno~lt K6apmll.:1e ne npoucxoou.:1u 8.2. CBe)leHH.R 0 KruK)lOH K3TempHH (THne) aklj,hh 3MHTeHT3 H3.neHenUil 6 cocma6e UHl/IOPMaU.UU HaCmOJlUl,ez(} nyhkmq (' om'lemh(}m t<6apmll.:1e He npoucxooujlu 8.3. CBe)leHHH 0 npe)lbl)lymhx BbIDYCK3X 3MHCCHOHHbIX lj,ehhbix 6yMar 3MHTeHTa, 3a HCKJIIOQeHHeM aklj,hh 3MHTeHT CBeAeHHH 0 BbmYCKax, Bce lj,ehhble 6YM3l"H KOTOPblX noramehbl H3AteHenUJl 6 COCma6 UHl/IOPMUU,UU 1taCmOllU~e20 llynkmtll.: Om{lemHO,~t K6apmll.:1e ne npoucxoowlu CBe)leHH.R 0 BbmYCKax, lj,ehhble 6YMarH KOTOPhlX He HBJI.RIOTCH norawehhblmh H3MeneHUJl 6 cocma6e lml/lop.'i1.au,uu HaCmOJlU{ zo Ilym<ma (, omltemnom K6apma.ne ne npoucxoou.llu 8.4. CBe)leHHH 0 JIHlJ,e (JIHIJ,ax), npe)loctabhbmem (npe/loctabiibwhx) 06eCneQeHHe no 06JIHraIJ,HHM 3MHTeHTa C 06eCneQeHHeM, 3 T310Ke 06 YCJIOBHHX o6ecncqehhh HcnOllHeHHH 06H33TeJIbCTB no 06JIHralJ,HHM 3MHTeHTa C o6ecneqehhem 3MumeHm He pezucmpup06(lll npocnekm o6lluzau.uu c ooecnel.{ellueju, OOIlYCK K mop2tui Ha l/ionooboii. fiupjice fiupjice6blx ofijlu2au.uu c ooecneltehuejlt He OCYlll.ecm«/lJI.1cR 50

51 YCJIOBHH ooecne'lehhh HcnO:IHeHHH ooh:mtejibctb no OOJIHran;HHM C HnOTe'lHblM nokpblthem 3juumenm ne p"3juelll.((.jl OOJlllZllU,UU C Ullome lilljl.l1 flo Kpblmue.'I1, OOJl1ame;lbcm6a no KOmOpblJft eu(e ne ucno,7nenbl 8.5. CBeAeHHH 00 OpI'aHHlan;HHX, ocym,ectbjihiom,hx yqet llpab Ha 3MHCCHOHHble n;ehhble oymai'h 3MIlTeHTa H3.lHeuenUJI 6 cocm1l6e uupop.uau,uu U{lCmOHU(ezo llynkma 6 om'lemuom K6{lpm((.Jle ne npoucxooil1u 8.6. CBeLleHIlH 0 lakohollate,jlbhblx aktax, pery.flhpylorn;hx BonpocbI HMnopTa H 3KcnopTa KanHTaJla, KOTopble MOryT I10BJIHHTb Ha BblllJIary JIHBHilCHLlOB, npouehtob H LlpyI'HX njiatem:eu Hepe3HLleHTaM H3,uenenUH 6 COCm{l6e UlU/Jop,'I1au,uu n{lcmohu(ezo nyukltltl 6 omliemno.'i1 K6apm(L1e ue npoucxoollllu 8.7. OnllcaHHe I10pHLlKa liaj'loi'ooojiom:ehhh AOXOiWB no pa3meu~ehhblm H palmem,aemhlm 3MHCCIlOHllbiM uehhblm oymai'am 3MIlTeHTa H3MeueUUH 6 cocma8e UlU/JopMau,uu uacmohul,ezo nyukma 8 omtiemllo.'i1 1(8apma.'le ue npoucxooil7u 8.8. CBeLleHHH 00 OObHBJIeHHblX (HaqIlCJIeHHblx) JI 0 BblIlJIaqeHHbrX LlHBHLleHLlax no aknhhm 3MHTeHTa, a TaKm:e 0 LlOXOLlax no OOJIHI'anHHM 3MHTeHTa CBeLleHHH 00 OO'bHBJIeHHbIX H BblllJ1aqeHHblX AHBHAeHLlax no akd,hhm 3MHTeHTa,nBBH}J,eH}J,HbIH rrepl1o}j, foji:2009 TIepHo,U: nojlublu zoo OpraH yrrpabjlehidl 3MHTeHTa. rrphh51buihh peuiehhe 06 06b51BJlemll1 )],I1BI1}leH}lOB: 06U(ee co6panue ak14uonep06,nata npobe,llehidl C06paHH51 (3ace,UamUI) opraha ynpabjiehihi 3MHTeHTa, Ha KOTOPOM nphh51to peuiehhe 0 BbInJIaTe (o6'bhbjlemm),ubbi1,ueh,uob: ,naTa, Ha KOTOpyro 6bIJl COCTaB]feH CnI1COK JII1Tl, ffmerou(~ix,uhbhjleh,uhbih nepho,u: ,n:aTa COCTaBJlemfR npotokoj1a: HOMep npotokona: 21 npa80 Ha noj1yl.iehi1e,uhbff,ueh,uob 3a,UaHHbIH KaTeropIDl (THIT) akuhu: npu8ujlezup08allhbie Pa3Mep 06'bHBJleHHbIX )l}l:bh)leh)lob no akuil51m,llahhoh KaTeI'Opl111 (TYma) B pac'!ete Ha O,llHy aklj,hfo, py6.: 2 Pa3Mep 06'bHBJIeHHhIX,UI1BH,lleH,llOB B cobokynhocti no BceM akwuim )lahhoh KaTerOpHI1 (nma), py6.: 06ml1H pa3mep,lli1bi1,lleh,uob, BbIllJ1aQeHHbIX no scem aklj,mlm ]MHTeHTa O)];HOH I1cTOQHI1K BbIllJ1aTbl 06'bHBJleHHbIX ;:U1BI'I)];eH,llOB: "PllObWb,n:OJll!: 060l!:BJleHHhIX }J,I1.BH)leH)];OB B,{HcTon nph6hljlh OTt{eTHO!~O rolla, %: 1.17 KaTerOpl1H (TI1na), py6.:,n:o.'1h BbIrmaQeUHbIX 11l1BHlleH,UOB B 06meM pa3mepe 06bRBJIeHHhlX lljibi1)];eh)];ob no akuid!m,uahhon KaTeropHH (nma), %: CPOK, OTBe,lleHHbIM,UJI)!, BhlnJIaThl 06'b)!,BJleHHhIX,llHBH,UeH2l.0B no akllwim }'vnitehta: <I>opMa H I1Hhle YC;lOBliH BbIII.'1aTbI 06bHB.'1eHHbIX LlHBfl,D.eHtJ,OH no 3KllI,U1M 3MHTeHTa: OelleJH:llble cpeocm8a 06'bH6JJeHllble OU6uoeHOb' no ak~uhm 3MumeHma 6b11l.7alleUld UlumellmOM He 6 noilho,lt ofybeme ripi1.t{uhbi HeBbITIJlaTbl 06'b51BJleHHhIX,UHBH,lleH,llOB: 51

52 HeoocmamO'lIlO OallltblX 6 allkeme 30peZltCmpltp06{WllblX.1Ul( 6 peecmpe aki(uollep06 JMUmellma, lleolixoownblx Oim 6blnllambl (nepe'luc/leilujl) ou6uijellijo6 no npu6u.lezup06(llhlbf,u aki(ujlju. ]J,!1B(1)1,eH)1,HbIH. nepl1o)1, [0)1,:2010 I1eplfO)1,: nojlilblu zoij OpraH yrrpabjlehlui JMI1TeHTa, rrpi1h}lbiui1h. pemehl1e 06 06'b)IBJIeHI1I1,UI1B(1)1,eH)1,OB: 061l(ee co6pallue aki(uollep06 ]J,aTa rrpobe)1,ehlui C06paHl1Jl (3aCe)1,aHI1}1) opraha yrrpab;h~hh51 JVlI1TeHTa, Ha KOTOPOM rrpi1h5lto pelllehhe 0 BbIfIJIaTe (06MIBJlem!l1) )1,HBHlleHllOB: ]J,aTa, Ha KOTOPYlO 6bIJl COCTaBJIeH crrhcok JII1l(, I1MelOUll1X opabo Ha rrojiy4eime llhbhlleh,!l,ob 3a llahhbih. ll!1bh,lleh)1,hbih. rrepho,ll: ]J,aTa COCTaBJIeHI1}1 rrpotokojia: HOMep rrpotokojia: 23 KaTeropl1Jl (THn) akl(i1h: npu6u/lezup06allltble PalMep 06'b5lBJIeHHbIX 11I1BM)1,eH)1,OB rro akl(i1}1m )1,amlol1 KaTcropHI1 (mna) B pac4ete Ha OllHy akl(ido, py6.: 2 PalMep 06'b}lBJleHHbIX )li1bi111eh,!l,ob B cobokynhocth no BeeM akl(i1}1m,llahhoh KaTerOpl111 (TI1Ua), py6.: ml1H palmep,lli1bi111eh)lob, BbIfIJlaqeHHbIX no BceM <l1(l(h5!m HCTOqHI1K BbIUJIaTbI 06'b}lBJIeHHhIX lli1bl1r(ehllob: llpuohl/lb ]J,OJl)l 06'b}lBJIeHHbIX )li1bi111ehllob B QI1CTOH. np116b1jlh OTQeTHOrO rona, %: 4.39 JMMTeHTa OllHOH KaTeroprUl (Tl1rra), py6.: ]J,OJl}l BbIIUl.aqeHHhIX lllfbh)leh,llob B 06meM pa3mepe 06'bllBlIeHHblx )lhbhlleh)j,ob no akl(l1jlm,llahhoh KaTerOpl1H (nma), ()/o: CPOK, OTBe)leHHhIH,llJl)l BhlIUl.aTb! 06'b}lBJIeHHbIX )li1bh;:\eh)lob rro akui151m JMI1TeHTa: <PopMa 11 I1HbJe YCJIOBl1Jl BblImaTbI 06'b}lBJIeHHbIX,llI1BlllleH)J,OB 00 akl(fulm 3MHTeHTa: ijeuejicuble cpeocm6a 001JJl6Jlellllble iju6uijellijbl 110 UKI(UJUf 3,'HUmellm(1 6bln/la'lellbl J.'HlImellmOM Ite 6 nojulo,jl omejw.e I1Pl1'llfHbI HeBblIUl.aTbl 06'b}lBJIeHHhIX,llHBI1)leHJlOB: HeiJocmamO'l11O ijallllblx 6 UIIKeme 3apezucmpUp06QUIlblX llul( 6 peecmpe aki(uollep06 J,w.umeuma, lieolixoijumblx Oim 6bU1:1ambl (nepe'lucjleilujl) iju61lijelloo6 110 npu6uj7e2up06a1t1lbul QKI(URM. ]J,!1BI1)leH,llHhIH rrepl10)l foll: 2011 I1eplfO)l: nojlilblu 200 OpraH yrrpabjiehli}i JMI1TeHTa, rrpfih}lbiui1h pewehhe 06 OO'b)IBneHI1I1 )1,HBH)1,eHllOB: 06U(ee c06pahue aki(uollep06 ]J,aTa rrpobellemrn c06pahh5l (3aCe)laHltI51) opraha ynpabjlehh5\ 3MHTeHTa, Ha KOTOPOM rrpi1h~to pewehhe 0 BhII1JIaTe (06'b51BJIeHHH) )lhbh,!i,eh)lob: ]J,aTa, Ha KOTOPYlO 6blJl COCTaBJIeH crrhcok JIHl(, HMeIOII(lIX rrpabo Ha nojiyqehhe lll1bhllehnob 3a )1,aHHhfH )lhbh,!i,eh)1,hhih nepl1ojl: ]J,aTa COCTaBJIeHH5l rrpotokojla: HOMep npotokojla: 24 KaTerOpl15l (THn) akl(hi1: npu6uj'lezup06allhble Pa3Mep 06'b~BJIeHHhfX )1,HBI1LIeHJlOB rro akl(h}i:i<f nahhoh KaTerOpl1H (THna) B pacqete Ha O)lHy akl(ido, py6.: 2 S2

53 Pa3Mep 06b.5lBneHHhlX JJ}IBI1,[leH,[lOB B cobokynhocth flo scem akuh5im nahhoh KaTeropHH (THna), py6.: lll,Hll pa3mep,[lhbi1,[leanob, BhmnalfeHHblX no Bce:.t 3K1U151M }MHTeHTa O,llHOH KaTeropHH (THna), py6.: I1CTOlfHHK BblllJlaTbI 06b.5lBneHHbix,[lHBH,[leH,[lOB: npuobl:lb ;o;on.51 06b.5lBJleHHbIX,[lHBH,lleanOB B lfhctoh nph6bljlh OTlfeTHoro l'o,la, %: }J,OJl.51 BblllnalfeHHhIX,llHBH,lleH,[lOB B o6ruem pa3mepe 06b.5lBJleHHblx,[lHBH,[leH,llOB no akuh.5im )lahhon KaTeropHli (nma), %: CPOK, OTBe,[leHHhIH,llJl.51 BblTUlaThI 06b.5lBJ1eHHhIX,llHBH,[leH,llOB no akij,h.5im 3MHTeHTa: c no Q)0pMa H HHble ycnobh.5i BhITInaThl 06b.5lBneHHblx )lhbh,lleh,'iob no akuh5!:vi }MHTeHTa: oehe3ichbie cpeocm6a Ofi"bR6JleHHble ou6uoehobi no a«ll.ur.u 'J.uumeHma 6blll..'lQ'lellbl J,UUmellmOJU lie 6 nojliiom ofibe:we ITPWUIHhI HeBbInnaTbI 06b5IBJleHHbIX,[lHBH,lleH,[lOB: Heoocmamollllo Oall1lblX 8 all«eme JapezUCmpUpIJ6a1H1b1X ;mll. 6 peecmpe O«ll.UOHep06 'JMumellmu, HeofixoOUMblX OJlR 6blnllambl (nepellucj1eilur) OU6uoell006 no npu(;lt,1ezup08ailhbl.u a«ll.hr,w. }J,HBH,[leH)lH.bIll nepl10,ll fo,[l: 2012 ITepHO,[l: nojlllblu zoo OpraH ynpabj1ehh.5i 3MHTeHTa, IIpHH.5IBlilHH pelilehhe 06 o61,51bnehhil,[lilbh,neh,llob: Ofim,ee cofipallue a«ll.uollep06 }J,aTa npobe,llehh.5i c06pahil.51 (3aCe,llaHH.5I) opraha ynpabjjehh5i 3MIlTeHTa, Ha KOTOPO:vl nphidito pernehhe 0 BbmnaTe (06b.51BJlemm),llHBH,lleH,llOB: }J,aTa, Ha KOTOPYIO 6blJ1 COCTaBJ1eH cnhcok J1HU, H:.teIOUJ,AX npabo Ha rrony4ehi1e,lli1bh,lleh,llob 3a )lahhbih )lhbaneh,llhhih nepho,ll: }J,aTa COCTaBJ1eHIl.51 rrpotokoj1a: HOMep npotokoj1a: 27 KaTeropH.51 (Tlln) akuhh: npu6wlezup06ullilble Pa3Mep 06b5!BJleHHbIX,lll1BIl,lleH,llOB no akufl5!m,llahhot! KaTeropHH (Tflna) B paclfete Ha O,llH)' akumo, py6.: 2 Pa3Mep 06b.5lBJ1eHHbIX JUIBH,lleH,llOB B cobokynhocth no BeeM akl(h$lm,llahhot! KaTeropHfI (THna), py6.: 06ruHH pa3mep )lilbh)leh,llob, BbIlmalfeHHhlX no BceM 3Kl(H5!M }:vihtehta O,llHOH KaTeropHH (THna), py6.: I1cTOI1HHK BhInnaTbI 06b.5lBJleHHblx,llHBfI,lleH,llOB: npllobvlb }J,OJl$l 06b.5lB.leHHhlx,llI1BfI.D,eH,llOB B 'lhctoii nph6blj1i1 OT'leTHOI'O ro,lla, %: 4.48 }J,on.51 BbIflnalfeHHhlX,n:I1BH)leH)lOB B 06rueM pa3mepe 06b.5lBnCHHhlx )]}IBHlleHllOB no akuhlim,llahhoh KaTerOpl111 (THrra), %: CPOK, OTBe,lleHHhIH,llJU! BhlIDJaTbl 06b.5lBJ1eHHbIX )lhbi1)lehllob flo akum$lm }M!1TeHTa: c no Q)opMa!1 I1Hhle YCJIOBH5! BbIDJlaTbI 06b.5lB,leHHblx.L\HBI111eHJJ;OB no akuh.5im 3MHTeHTa: oelle3icllble cpeocm6a OO"bR6Jlellllble ou6uoellobi no {l«ll.urj.'jmumellma Cbtn//alleUbl JMUmeHmO:lf He 6 noj1iloji, ofibej'lte ITPWIMHbI HeBbInJIaThI 06bllBJ1eHHh1X,llHBH.D,eH)lOB: HeoocmamOllHO oahllblx 8 all«eme JopeZUCmpUp06allllhl,'(.1111( 6 peecmpe a«ll.uollep06 'JMumellma, lleofixooujubix OJlR 6bln/wmbl (nepellucileilur) OU6uoeuooc no "putjujlezup06ailubl.t' a«ll.urjh. 53

54 lj:hbhllehllhblh nepho]l ron: 2013 I1epJIOll: nojlhbtu zoij OpraH ynpabnehhli 3MHTeHTa, nphmlbwhh pewehhe 06 06bllB.:1emm JlHBHneHJlOB: 06lL~ee cooptwue akl(uohep08 lj:ata npobenchidt co6pamill (3acCllaHIDt) opraha ynpabhhhh ')MHTeHTa, Ha KOTOPOM nphhllto pcwehhe 0 BbInJIaTe (o6blibjlehhh) llifbh]lehllob: lj:ata, Ha KOTOPYro 6blJl COCTaBJIeH cnhcok JlI1U, I1MerotLlHX npabo Ha nojiyqehhe llhbhllehllob 3a llahhblh llhbhllehllhblh nepholl: lj:ata COCTaBJIeHHlI npotokona: HOMep npotokojia: 28 KaTeropIDt (um) akuhh: npu8ujlezup08ahh6le Pa3Mep 06bllBjleHHblx llhbhllehaob no akuhlim llahhoh KaTeropl1H (THna) B pacllete Ha ollay akuml:o, py6.: 2 Pa3Mep 06MIBJIeHHblX ahbhllch]lob B COBOKYUHOCTH no BeeM akuhllm llahhom KaTeropmi (THna), py6.: I1Jili Pa3MCP l(hbh]lehaob, BbIn"lalleHHblX no BceM akuw!vl JMl1TeHTa OaHOR KaTeropHH (nma), py6.: 0 JiICTOllHHK BbIIUIaTbI 06bllBJleHHblx llhbhllehllob: npuobljlb lj:oaa 06bHBJIeHHbIX ahbhaeh]lob B 'IHCTOH nph6bljih OT'IeTHoro ro.la, %: 15.6 lj:oaa BbllliIalleHHblX ):(HBH):(eHllOB B o61i1em pa3mepe 06MIBJleHHblx ]lhbi111ehaob no akuidtm llahhoh KaTeropHH (THua), %: 0 CPOK, otbenehhbih lliul. BbHIJIaTbl 06bHBJleHHbiX llhbi111eh,u08 [10 akl!.v\51m 3MHTeHTa: CpOK 8611lilOmbt iju8uijehij08 HOJIfUHa.I1bHO<l1.Y ijep:m:ame.1io U Jl8;lRlO~eMycJI npoljjeccuohtlj1bhbln. y'wcmhukom PblHl<O u,ehhbix 6YMIlZ ijoeepumel1bhomy yltplle. lrlo~e.,"y, Komopble JapezUCmpup06UHbl 6 peecmpe OKu,UOHep06, He n030llee , OpJl.!IUt ]tlpezlicfnpup06ahhbl,11. 6 peecmpe tlku,uollep06 11l1u,a.;n, He n03ijilee <DopMa H HHble YCJIOBmI BbInJIaTbI 06bllBJleHHblx ahbl1lleh. WB no akl\hllm 3MI1TeHTa: ijehejicllble cpeijcm8tl 06oJl8/,eH1l61e iju6uijeho61 no tlku,uji,'it 'hl1.umehma lie 6bl11.lU'l1l6aJIUCb I1PH'utHhl HeBbmJIaTbI 06bllBJIeHHhIX LU1BH):(eH):(OB: Cpo/{ 8blllJlambl 06oJl8J1eHll61x iju8uijelloo8 lie Illlcmynwt 3a nepuoij C ItO peluehue 0 8bm.wme (06oJl8.1ellUu) iju6uijellijo6 'JJuumellmoJl1. lie npuhumtljiocb CBeJJ;eHHH 0 HaqHCJIeHHblX H BhlIlJIaqeHHblX JJ;moJJ;ax JIHraUHHM 3MHTeHTa 3.lIfllmeHm lie ocy~ecm8jljlil 3ol1.UCCliIO oojluzau,uu CBeJJ;eHHH 0 "pejj;ctabjihemhix uehhhlx 6YMarax H 3MHTeHTe "pejj;ctabjihemhix u:ehhhix 6yl\tar, "pabo co6ctbehhocth Ha KOTopble y,uot:"robephetch POCCHHCKHMH JJ;eno3HTapHblMH pacnhckamh 3MumeHm lie R6JlJlemCJI 'MlumeHmOM npei)cma6jljle.llfblx ~ehllblx Oy,tUlZ, npa60 coocm6ehilocmu Ila Komopble yoocmo6epjlemcji POCCUUCKUJIlfU ijenojumllpllbl,iifu p"cnuck(ulu 54

55 llphjiom:ehhe K em:ekbaptajlbhomy OTqeTY 1. AYJ(IITopcKoe 3aKJ1IOlfeHHe ITO KOHCOJ1H.n;HpoBaHHoii QJHHaHcoBoii otlfethocth, COCTaBJ1eHHOii B COOTBeTCTBI1JII C Me)l(J(YHapo.n;HbIMH ctah.n;aptamh 4lHHaHcoBoii OTQeTHOCTH (MC<l>O) rpyrliibl OAO «H3XK» 3a 2013 ro.n;. 2. KOHCOJ1H,n:HpoBaHHa5l 4lHHanCOBa5I OTl.{eTHOCTb B COOTBeTCTBHH C Me)I(,n:YHapo,n:HbIMH ctah,n:aptamh (I)JfHaEI(~OBOH OTlfeTHOCTH rpynnbi OAO «H3XK» 3a 2013 ro,n:. 55

56 Hcx. N2 37 OT r. AY~HTOPCKOE3AKnIO~EHHE no KOHCOJlHl\HpOBaHHoH «I»uHaHcoBoH OTQeTHOCTH COCTaBJlelIHOH B COOTBeTCTBHH C Me~yHap0)l;HLIMH CTaH)l;apTaMH«I»HHaHcoBoH OTQeTHOCTH (MCtPO) rpynnll OTKpLIToro akij,hohephoro 06mecTBa «HOBOCH6HPCKOH 3aBO)l; XHMKoHueHTpaToB» Ja 2013 roil AK~HoHepaM OAO «H1XK» llojlljobatejlhm KOHCOJlH)lHpoBaHHoii quulancoboh OT'leTlIOCTH rpynnhl OAO «H3XK» AYll.HpyeMoe JlHI~O: OrKpLIToe akuhohephoe 06lQeCTBO «HOBOCHOHPCKHH 3aBO)l XHMKOHueHTpaTOB)} (KpaTKoe HaUMeHOBaUHe OAO <<H3XK»). MecTO HaxO)l{,llem,nr: , PoccHIIcKillI <l>ex(epalj,iui, r. HOBocn6HpcK, YJI. Eor.l(aHa XMeJThHHUKOro,,ll. 94. [ocy,llapctsehhilli perhctpauh.si; OCHOBrIOH rocy,llapctbehhhih pemctpan;nohhbih HOMep OT 12 ceht.!!6p.!! 2002 r., )xata perhctpawui 31,lleKa6p.!! 1992r. (cbh,lletejihctbo ceph.!! 54 PIT N Bhl,:(aHO HOBOCH6HPCI<OH pemctpan;hohhoh narratoh). AY)1,HTOP: OOlQeCTBO C orpahliiiellhoh OTBeTCTBeHHOCThlO KOHCaJITHHI'OBaH KOMlIaHlUI «CH63KCllEPTH3A». MecTo HaXO)l(,lleRH5I: , r. HOBOCH6HPCK, yn. KaMeHCKa5f, 53. [ocy)j,apctbehhilli pemctpal(h51: pemctpan;nohhhih HOMep OT 13 CeHT5I6p5f 2002 r.,,llata pemctpan;hh r. (CBH.l(eTeJIhCTBO 0 rocy.l(apctbehhoh pernctpauhh N2 3359, BhI,llaHO HOBOCR6HPCKOH pemctpar(hohhoh narrator); 000 KK «CH63KCnepTH3a» 5fBJI5feTCH Y.J1CHOM CaMoperYJlHpyeMofI oprahh3al(.l1h (CPO) ay.l(htopob HeKoMMep~IecKoe trapthepctbo «AYJUiTOPCKillI TIarraTa POCCRH», pernctpan;hohhbih HOMep CepTH<pHKaT TIOJIHCa N /13 ctpaxobahh51 npo$ecchoh:.:llhhoii OTBCTcTBeHHocTHaY,llRTOpOB, BhmaH r. OCAO «l1hrocctpax>}. JIHlJ,eH3HH Ha TIpaBO OCYIlJ,eCTBJleHR.H pa60t C HCnOJIb30BaImeM CBe.l(eHHH, COCTaBJrnIOIlJ,HX rocy.n:apctbehhyio TaHHY: ft N~OO 18522, pernctpan;hohhhih HOMep N~1853 OT r., CPOKOM.l(eitcTBH5I.n:o r., BbT,llaHa YnpaBJlemieM <DCE POCCRH no HOBocn6HpCKOB: 06JIaCTH , r.hobocm6mptk, yn,kamehc1(all, 53 len. (383) , ~aj(c (383) consafi@sibexp,ru

57 MbI npobejihay):(ht rrphjiaraemoh KOHCO.1H):(HPOBaHHOH <phhahcoboh OT~eTHOCTH OAO «H3XK» 11 ero )lo"1ephhx 06mecTB (,nanee «rpynna OAO «H3XK)), KOToprur BKmOqaeT: KOHCoJIH)lHpoBaHHbIl1 o~et 0 <phhahcobom nojio)l{ehhh no COCT05IHHIO Ha 31 )lckaopji 2013 ro,lla; KOHCOJIH,IlHPOBaHHbIH OTY:eT 0 COBOKYIIHOM P;OXO,Il,C 3a '0):(; KOHCOJIH):(HpoBaHHbIH o~et 06 H3MeHeHI1jIX KaIIHTaJIa; KOHCOJIH.IlHpOBaHHbIH o~et 0 p;bldkehhh ):(ehelkhbix cpep;ctb; nphme~ahh5i K KOHCOJIHp;HpOBaHHoH <phhahcoboh o~ethocth 3a 2013 ro,ll. L(aHHrur O~eTHOCTb no.llfotobjieha B COOTBeTCTBHH c Me)K, l.yhapo.llhblmh CTaH.IlapTaMH <phhaacoboh o~ethocth, IIpllHfibThfn COBeToM no Me)l(,l()'HapO)lHbIM CTaWl:apTaM <phhahcoboh O~eTHOCTH (CMC<I>O). OmBemcmBeUltOCmb ayijupye.jttozo JlUl(ll :Ja 6yxzoilmepcKYIO om'lemhocmh PyKOBO.llCTBO rpyrrrrbi OAO «H3XK» HeCeT OTBeTCTBeHHOCTh 3a COCTaBJIeHlle H.IlOCTOaepHoCTh YKa3aHHOH KOHCOJ1Wl:HPOBa:HHOH <phhahcoboh O~eTHOCTll B COOTBeTCTBHH C MCJK,lJ.)'Hapo,/.lI'fbIMH npabhjlamh COCTaBJIemm: <phhahcoboh 01"'qeTHOCTH H 3a CHCTeMY BHyrpcHHero KOmpOIDI, He06xo,lUIM)'IO.UJUI COCTaBJIemrn KOHCOJIH.IlHPOBaIIHOH <phhahcoboh OT'IeTHOCTM, He CO.llep>K:ameH cymectbehhhix HCKroKemm Bcrre.llCTBHe HeJ.\o6pocOBeCTHbIX P;CHCTBHH HmI OilmnOK. Omeemcmeennocmb ayoumopa Hama OTBeTCTBeHHOCTh 3aKJlro~aercH B BhlpIDKeHHH MHemm: 0.IlOCTOBepHOCTH KOHCOJIH.IlHPOBaHHOH <phhahcoboh O'NeTHOCTH Ha OCIIOBe npobe)lehhoro HaMH ay,luna. MbI rrpobo,luijih ay.ilht B COCITBeTCTBHH C cpc)lepanhhbimh CTaH,llapTaMH ay,llhtopckoh aenejij>hocth. L(aFIHble CTaHp;apThl rpe6yidt COOJIl{)P;eHHH rrphmehhmbix 3TI{"leCKHX HOPM, a TaKlKe IlJIaHHPOBaHHH H rrpobe)lehhh ay.ilhta Ta:KHM 06Pa30M, '!TOnhI nojly~hth.ilocrato'fhyio )'BepeHHOCTh B TOM, "ito KOHCOJ1H.llHPOBa:HHrur qjhhahcobid! CITY:emOCTb He COIl.CP'lKlIT C)1lI,eCTBeHHhIX HCKIDKcmdt AyJUIT BIQIIO~an rrpobe,n;ehhc ay):(htopckhx rrpoue)lyp, HarrpaBJIeHHhIX Ha rrojiy'iehhe ay.ilhtopckhx p;oka3ate.tfbc1'b, no):(tbep)j(,l(aioiiihx "1HCJIOBhle noka3a::rcjih B KOHCOJIl1.llHPOBaHHOH <plihahcoboh OTY:emoCTII H packpbnnc B HeH HWPOPMauHM, BhIOOP ay,l(htopckhx rrpoue)lyp jffijdterch rrpe,l(metom Hamero c)'lk,l(emm:, Koropoe OCHOBhmaeTCl!: Ha OUeHKe phcka Cym,ecTBeHHhIX HCKroKemffi, P;OITYlUeHHbIX BCJIep;CTBHe Hc):(o6poCOBCCTHbIX ):(ehctbhh HJ1ll 01Illi60K. B rrpouecce ouehkh.d:rurnoro phcka HaMH paccmotpeha CHCTeMa BH,TpeHHero KmrrpOJUI, 06eCne"1HBaIO~ID! COCTaBJIeHHC H,Il0CTOBepHOCTh KOHCOJIH)J;HpOBaHHOH (jmhahcoboh O'NeTHOCTII, C U;eJIhIO Bbr60pa COOTBeTCTB)'IOIIJ)1X ay):(hropckllx rrpouc)lyp, no He C uejihio BhIpaJKCHHH MHCHI15:! 06 :1<PcpeKmBHOCTH CHCTeMnI BHyTpeHHero KOfITpOJTH. Ay,llHT TaIOKe BI(JlIO~ OUeHKY Ha,roIelKamero xapaktepa nphmellil.emoh y'tjethoh nojuithkh H o60chobahhoctii OIteHO~HbIX rroka3atencil:, no~emlhrx PyKOBO):(CTBOM ay,llhpyemoro JIHua, a TaIQIce ouehky rrpe,n;ctabjiehhj{ cphhahcoboh OTY:eTIIOCTH B uejtom. M.bI nona:raem, '!TO no~ehhhle B XO):(C ay,ll;hta ]~OKa3aTeJIhCTBa rrpe.llctabidilot p;octaro~ie OCHOBaHHH,l(J]ji BhIpIDKeHHH MHeHH5l 0 ):(OCTOBePHOCTH KOHCOJIH)lHPOBaIlHOH <phhahcobom OTY:eTHOCTH.

58 Mllelllle ayoumopa ITo HarneM)' MHemnO, IIpHJIaraeMM KOHCO.rIH.LU'fPOBaHHruI <phhahcobllii OTtIeTHOCT& OTpIDKaer,n:OCTOBepHO BO BCeX cy.u:r;ectbehhhlx OTHOrrreHH>1X CPBHaHCOBOe rrojio)l(ehbe rpynn&i OAO «H3XK» no cocromuno Ha 31,n:eKa6pJl 2013 ro)j,a, Pe3YJI&TaThI ee CPHHaHCOBO~Xo3illiCTBeHHoH,n:e>1TeJThHOCTH H,n:BH)KeHHe,n:eHe)I(HbLX cpe,n:ctb 3a 2013 ro,d, B COOTBeTCTBHH C Me)I(tJ:yHapOMbLMH IIpaBHJIaMH COCTaBJIemU[ <piihahcoboh OTtIeTHOCTII.,[(HpeKTOp ITO ay,n:hty ~obepehhoctb N2 6 OT 30,D,eK 3.r. fpexoba (KBaJlHqlJilKaUliOHRbul atfectat ay CPOK, lijieh CPO HIT «AYJUlTOPCKa<I lin~~~:.rn:j~1 29 anpeji>12014 ro,n:a

59 , LA ::)jr' KOHconM.QMpOBaHHa.R cpmhahcobafi OT\feTHOCTb B COOTBeTCTBHH C Me>KAYHapOAHbIMM CTaHAapTaMIII cphhahcoboh OT\feTHOCTH 31 ~eka6p.r 2013 r.

60 KOHcomlAlilpOBaHH8$'l CPIIIH8HCOaa51 OT4eTHOCTb KOHCOnIllAlilpOBaHHbl~ 07\.1e7 0 cpliihahcoeom nonml(ehvlvi... 7 KOHCOnHAl1poeaHHblw OT4eT 0 cobokynhom Aoxo.Qe...8 KOHconlll.QlllpoBaHHbI~ ONeT MeHeHIIIIII KanlllT8n KOHcom'.Q\IIpOBaHHbl~ ONeT 0,!lBIII}I(eHIIIIII,!leHe}l(Hbl)( cpe.qctb npi1me4ahj.4r K KOHCOllVl,QI4POBAHHOIi'I li1hahcoboiii OT4ETHOCTI U\t.1e caeaehllis1 0 rpynne «Hosoct.t6t.tpcKVlH 33S0,Q XI1MKOHl..\eHTpaTOB» VI ee AeSlTenbHoCTb KoHoMt.t4ecKaSl cpeaa, B KOTOPOi1 rpynna ocyll.tectbl1~et CBOIO AeSlTeJ1bHOCTb OCHoBHble nojlolkehi1l'1 yyethoi1 nojli1hiki1..., KnlO4eBbie 6yxramepcKI1e OueHKI1 k1 npocj:jecct.tohanbhble cylkaehvi~ B npwmeheh1111 Y4eTHoH nol1li1tiiikiii...,...,.., HOBbie CTaHAapTbl VlI1HTepnpeTalll111 6yxramepCKoro Y4eTa CTaHAapTbl, npl1hrtble AOCp04HO..., OnepaL\1.111 co CB$l38HHblMI.1 CTOpOHaMI OCHOBHble cpeactba...,..., HeMaTepl1aJlbHble akti1bbl..., VlHBeCnI1l110HHa~ HeA81.1lKI1MOCTb..., IAHBeCTl1UI.1l1 B accol\l1l1pobahhble KOMnaHVlVl I.1HaHCOBble akti1bbl anacbl..., lle611topckafl 3a,aonlKeHHoCTb no OCHOBHOH AeRTeIlbHocTI1 11 npoy3r Ae611TopcKaSl 3aAOJllKeHHOCTb..., llehejkhble cpeactba 1.1 IIIX 3KS(.1BaneHTbl..., AKlII10HepHblYl Kan~1TaJ1...,...,..., KpeAI1Tbl 11 3aCiMbl aA0J1lKeHHOCTb no HaJlOraM Pe3epsbl KpeAI.1TOpCKaR 3aAonlKeHHocTb no OCHOBHOCi,o,eSlTenbHOCTIit VI np04ar Kpe,QI1TOpCKaR 3aA0l1lKeHHocTb..., ~~~:~~+:~~~ ~:I.1;~~B,:::::::::::::::::::.. ::.:::::::::::.::::.::.:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::~: 23. BblpyYKa OT npoaalk Ce6eCT0I.1MOcTb. KOMMep4ecK~e 11 a,ami1h~ctpati.1bhbre pacxoabl ~~fti~i~e~:~~3,,. ~ 29. YcnosHble 11 AorOBopHbre o6~3atejlbctba YnpaBneHllle >1HaHCOBbIMVI pt1ckamii..., YnpaSJ1eHl1e KamnanOM..., CnpaBeAllI1SaSi CTOI1MOCTb ~HaHcoBbIX I1HcTpYMeHToa C06blTI1fl nocne OTyeTHOI1 AaTbl..., npwnaraemble npi1me<{ahi1~ Ha ctp.1154 l'ibl1fllotcfi H6on.eMJ1eMOH 4aCTbIO HacToRUlei4 KOHCOJ1I!1Al1pOBaHHol'i cj:jvlh.'3hcob0i1 OTYeTHOCTI'l. 6

61 Tpynna «Hoeocu6upCKUU 3aeOO XUMKOHu,eHmpamoS» KOHCOnUaUpOeaHHblU Om'l9m 0 CPUH8HCOeOM noflo)lmhuu _B_m=o',CFI ",,8c... X"P..:;.O.:CC:;..:U.:.=U,"C""KU::.;.X,,(2;J.l':...;::6.:;.:fl.::..eiJ::..... nehm,...;3:;...;1,1c.:2:.:.;,2::..;0;...:1..::.3_r'.,_:31..:...,1:..;;:2:.;,;.2",0;...:1,;:;:.2..;.r.:..,_...;::3..;.1::..;.1,;:;:.2.:.:.2::,;;0..:.,1=1.:..;r.:..... ~ OCHOBHble cpeactba HeM8TepI1anbflbie aktl>1bbl VlHBeCTI1~l1oHH<ll'1 HeABl4lKl4MOCTb 0TJ10lKeHHble H8nor08ble aktvlbbl Ae6L1TOpCKa~ 3aAonlKeHHOCTb lilhbecn1~1<i1<i B accoi..\l4.1p0bahhble KOMnBHl<I1Il VlHBeCTl<Il..llll11 (g;i1hbhcosbi6 BKTI1Bbl) ~horo Heo6opOTHbie akthbbl 060pOTtIbie BKT1'I6bl 3anacb! AeOL1TOpCKSfI 3at:\onlK6HHOCTb no OCHOSHOlii AeflTenbHoCTIil L1 np0'1851 AeOIilTOpcK8s:1 3aAonlKeHHOCTb Hanor Ha Ao68BJ1eHHYIO CTOIilMOCTb lilhbech11..\1i\1i\ (Q:lHH8HCOSble aktl4bb!) AeHelKHble cpeactsb 11.IX 3KBlo1B8J1eHTbl "'horo 060poTHbie aktiiibbl VlTOro AKTVlBbl KAnlflTAIl...~ _5 375.,7~88=,,,=...c..:c=.....;:;.;;..;;...::..: AKL\l40HepHblili KBnlilTaIl Ml4CCIiIOHHblili AOXOA Pe3epSHbll<1 Kanl4TaJ Hep8cnpeAeneHHaR nph6blm IflTOro KAml\TAfl ATEnbCTBA Aonroc po"lhble 06R33TenbCTsa OmOlKeHHble HanorOBble 06Sl3aTeJ1bCTBa Pe3epe KpeAII1TOPCK8Sl 38AOJ1lKeHHOCTb vttor<:) AonrOCpO"lHble o6r3atenbctb3 KpaTKOCpO"lHble 06H33TenbcTBa KpeAII\TOpCK8Sl 38.o.0J1lKeHHOCTb no OCHOBHOili AeSlT811bHOCTII1 111 np0'1851 Kpep,HTopcKaSl 38,A0J1lKeHHOCTb Kpe,!lIl1TOpCKaSl 3aA0J1lKeHHOCTb no OnJ1aTe TpYAa TeKYLl.!1'I9 Hal1oroBble 06l'l38TeJ1bCTBa Pe3epB aA0J1lK!HHOCTb no 83HocaM ak41<10hepob AOXOt:\b1 OYAYl1\II1X nepllioaob n l'itoro KP3TKOCp0"lHble 06f13aTenbcTsa Ii1TOrO KAnli1TAn iii 06H3ATEnbCTBA Ii l',!; rehep811bhbim Al1peKT?p' «25» anpeflh 2014 roaa ~ E. A. CMoTpOBa v /7 rilaahb!~ 6yxramep nplitj1araemble npli\me'lahii1h Ha CTp HBIlfIIOTCl'l HeOTbeMneMOili 48CTblO HaCTOSll1\eili KOHCOI1V1AJilpOSaHHow Q:ll4HaHcoBoi1 OT'1eTHOCTItl

62 rpynna «Hoeocu6upCHUU 3aeOO XUMHOH4eHmpamOe» KOHCOJ7UaUpOaaHHbIU om'lem 0 C060KynHOM ooxooe B mblcjnbx B.0CCUUCKUX B.l.6neu BbIPY'lKa OT npo,l:lajk Ce6eCToHMOCTb [!eanl13alli1i1 BanoBaJi npm6blnb KOMMep'leCK~e pacxo,l:lbl MMIIIHWCTQamBHble eacxo,l:lbl np~m Q13 f r ( l (179630) ~ ) ( ) (140102) ~ } npolme,i:loxo,l:lbl AOXOA.bl OT accolll1l1posahhoh KOMOaH neo"l\lle (?acx08bl 25 (699325} (802587) nel16blflb,140 neollehtob npo~ehtbi K nony'leh~1o PaCXO,l:lbl no ~I1HaHCHEOBaHI1IO (4417) ( npm6blnb,1:10 Hanoro06no)f(eHHJI !JOXOA.bl (eacxo,l:lbl} no Hanoll Ha ne146blm. 27 (113191} (147073) nplo16bulb 3A roa lo1toro COBOKYnHbl~ AOXOA 3A roa npl1naraemble npl1meyahl<111 Ha CTp I1BnS'lIOTC51 HeOTbeMneMOH 'lsctblo HaCT05114ew KOHCOnYl,AYlpOBSHHoii! YlHaHCOBO'" OTYeTHOCTI1...

63 rpynna «H060Cu6upCKUU 3aeOO XUMKOH14eHmpamOa» KOHconuiJupoeaHHb.IU om.,em 06 U3MeHeHUU Kanumana B mblcilllbx POCCUUCKUX py6neij HepacnpeAeneHH3R AK41110HepHbJili K3nlllT3n 3MIr1CCIr10HHbJI1 AOXOA Pe3epBHblM K3mn3n npl'l6bljlb IIIToro OCT3TOl< H r.1CT3J1 npm6blnb AI'IBJ,1AeHAbI (16202) (16202) IICnOJlb30B3Hlle pe3epbhoro K3nllTan3 (13564) 703 (12861) OcraTOK H 'IlilcraR npii!6blllb (16202) (16202) AMBt.1,!leHAbJ 3MIICCt.1R akl\iiim "'CnOJlb3osaHlile pe3epbhoro KanllT3n Ocr3ToK H : nplilnaraembje npliime4ahl1r Ha CTp RBnS1IOTCR HeOTbeMTleMo!:1 4aCTbIO HaCTOS1lL\e!:1 KOHconlll.a.lIlpoaaHHor.:1 <piiihahcobo!:1 OTYeTHOCTH \,:" (

64 rpynna «HOSOCUOUPCKUU 3aeOO XUMKoHu,eHmpam08» KOHconuiJuposSHHblU om'lem 0 OeU}KeHUU OeHe)l{HblX cpeacme nocryl1neh1m" Beero OT npoaslkl1 npoaykl\i,u1. TOBapOB. pa60t 11\ ycnyr B B 584 apehahblx nnatelke~, nl1l\bh3110hhbix nnatelke~, POilflTl1. KOMI1CCIIIOHHl>IX., IUlblX ah3norl1'ihblx nnarelka~ noctasij.ii1l(sm (no,llpha'iiiikam) 3a cblpbe. MBTep"anbl, paootbl, yc.nyrlll B CElIIJI1 C onnsto14 TPYAS PSOOTHI'lKOB Q npollehtoiil no llonrobblm OOflJBTenbCTBSM '16.a,eHelKHble notoki1 OT HHSeCTHl\110HHbIX onepal\l<1ii nor'tvnr"...'" Bearo OT npoaslkiii BHeoooporHblx SKTIIIBOa (i<pome IIIH3HCOBblX anolkehillii!) o OT B03apSTll npeaocr<lanehhblx 3sliIMoa. or npoaslkl1 AonroBblx!.l.eHHblx 6YMar (npab rpeoosshillf\,libhbli<hblx cpbactb K APyn1M IH1L1SM) a 2BO 000 AIIIBI1AeHAoB. npollehtoa no AonroBblM MH3HCOBbIM anolkehi1rm 11 atianorlll4hbi)( noctynnehi1" or Aonesoro Y'laCTI'lR s APyrl1x OpraHVlJal\I1RX CB!l311 C npl100petehl1em, C03A3Hl1eM, MOAepHI133l.\lIIe~, pekohctpykl..llltet:1 11 noarotobko" K I1cnOnb30BllHl'lIO I3HeooopOTHblX aktiiil30a S CBR311 C npvlooperehl<iem ak!.l.1ii111 APyrlllx oprahlii381.l.i1 1i1 (p,onelii y\lactiiir) o B CSfl311 C npl106perbhiiibm AOI1roablx LteHHbl)( oymsr (npaa Tpe50aaHI19. p.ehelkhblx cpeactb K APyrl1M nkl.\am). npeaocrabnehl1e 3ai1MoB APyrl1M I1IM.'SM nnarell<l1 o a npliij1araemble npiiime4ahtul lia CTp, 1154 ~BJlflIOTC>l HeOTbeMI1eMoi1 48CTbfO liactoshj.te~ KOHCOI1I11A!IlpOeaHHoi1 IiIHaHcoeoi1 OTYeTHOCTIil

65 rpynna «HoeoCuOUpCKUU 3aeOO XUMKoHu,eHmpamOe» KOHCOJ"IUOUpoaaHHblU om'lem 008U»<.8HUU OeHe»<'Ht.IK cpeocms AeHe)f(Hble notoki1 OT q,uhahcobbix OnepaUI'1I1 QIOJl,>KeTHble accl"lrhoeahii1r 1'1 LIHOe ueneeoe CPI'IHSHCl'lpOeaHl'1e Ha ynns'!)' AI'IBII1A6HAOB 11 I1HblX nnste>kev. no pacnpeael1elhl11o nplloblnlll II notlb3y cooctsehhl1l(os (Y'jllCTHI1KOS) OcraTOK,IIeHe)!(HbiX cpe.o.crs III AeHe)!(HbIX 3kllLlBSneHTOS Ha HIII.III110 OT4eTHoro I1ep;,0AS OcraroK AeHe>KHbIX CpeJlCT8 L\ AeHe>KHbIX :>kellisaneht06 Ha KOHell OT4eTHoro nep;'o,ll,6 BeJllIIl.ILlHa (3J1I1RHIIIR 1'13MElHeHI1i'i Kypca IIIHOcrPSHHOH no OTHOUJeHI1IO K pyomo npliillaraemble np»mel.lah~j:j Ha CTp SlBnS'1I0TCl'l HeoTbe"'meMo~ 4aCTblO HaCTOSItLlelit KOHCOf1V1ALlpOBaHHo~ q,v1hahcoboli! Ol4eTHOCTLl...

66 rpynna «Hoaocu6upCKUU 3aaod XUMKoHu,eHmpamOa» npume"lahuf/ K KOHCOnUOUpOaaHHOU CPUH8HCOaOU UHcpOpMa«UU Ja 200, JaKOH'IU6WUUCR 31 OeKa6pR ~Me CBeAeHMH 0 rpynne «HOBOCJII6HPCKHH 3aBOA XHMKoHlIeHTpaTOB» H ee AeHTenbHOCTb HaCTO~l..LIafl KOHCOIH1,Q~poBaHHafl cp~hahcoba51 OT4eTHOCTb noarotobj1eha B COOTBeTCTB~~ C Me}K,[l.YHapoAHbIM~ CTaH,lIapTaM~ cp~hahcoboi1 OT'~eTHOCTIll 3a roa, 3aKOH"IIIIBWIII~C~ r., AJ1~ OAO «HOBOC~6~pCK~i1 3aBOA X~MKoHLleHTpaTOB» (Aanee «KoMnaH~fI») ~ ee AO"lepHIIIX KOMnaHlII1I1 (Aanee COBMeCTHO ~MeHyeMblx «rpynnal> ~n~ «rpynna «H080CIII6~pCK~1Il 3a80A XIIIMKOHL\eHTpaToB») OTKPblTblX III 3aKpblTbiX ak4~ohephblx 06lL1eCTB, a TaK>Ke 06lL1eCTB C OrpaHIII"I9HHoi1 OTBeTCTBeHHOCTblO, 3aper~CTpl>1pOBaHHblx B COOTBeTCTB~~ C 3aKoHoAaTenbcTBoM POCCIIIIIlCKOIll <t>eaepauiiiiii. KOMnaH~fI 6blJ1a C03,[1aHa B 1988 roay. 8 pe3ynbtate np~bati>13all~1>1 B 1992 ro,[ly OHa 6blna npe06pa30baha B OTKpblToe akl\iiiohephoe 05l.LleCT80 OCHoaHaR oermenbhocmb. OCHOBHOIll,[IeHTt3nbHOCTbKl rpynnbl flbnfletcfi npolll3boactbo ~ nepepa60tka paaiiloakt~bhbix MaTepV1aI10B, np0i>13bo,[lctbo TennOBbl,[leJ1SlKlll.\IIIX C60pOK. AO"lepHllle 06ll.\eCTBa ~MeIOT cne,llyioll.\liie B~Abl AemeI1bHOCT~: OpraH~3aLl~fI OTAbixa ~ pa3bne"leh~1il 3AO «YAT H3XK» OK33aHI>1e abtotpahcnopthblx ycnyr «H3XKVlHcTpYMeHT» I OopaOOTKa MeTanJ10B III HaHeceHllle nokpbitiii~ Ha Me'annb' 000 «H3XK3Heprl>1f1» nepeaaya ~ pacnpeaej1ehllle 3J1eKTp03Hepnll11~ nepeaa4a III pacnpeaeneh~e napa III rop514elll BOAbl IOpudu'IecKuu aopec U Mecmo ocyu(ecmanehur OeHmenbHocmu. KOMnaHIII5I 3aperlllCTplilpOBaH8 no aapecy: , POcCIIIIIlCKa51 eaepal\i>1>l, r. HOBOCIII6~pCK, yn. 6.XMenbHIIIL\KOrO, A KoHoMH~ecKafl cpeaa, B KOTOPOH rpynna ocy~ectbnhet CBOIO AeflTenbHOCTb 3KOHOMI>1Ka POCCIIIIIICKOIll e,llepalliiiiii np05lbi151et H8KOTopble xapaktephble oc06ehhoctiii, nplllcylllllle pa3biiibalolli~mcfi pblhkam HaJ10rOBOe, BanKlTHoe III TaMO>KeHHOe 3aKOHOAaTeJ1bCTBO POCCIlli1CKOIll <t>eaepalliii~ npoaon>kalot pa3b~batbcfi ~ AonYCKalOT B03MO>KHOCTb pa3hbix TonKOBaH~IIl. PYKOBOACTBO C03AaBano pe3epbbi noa 06ec~eHeHl>1e C Y4eTOM 3KOHOM~4eCKOW c~tyauiiiiii III nepcnektillb Ha KOHeL\ OT"IeTHOrO nepliioaa. PYKOBOACTBO KOMrJaHl1l1 He IIIMeeT B03MO>KHOCTIII npeabi1aetb Bce 1113MeHeHIII5I, KOTopble Moryr nobnlll5ltb Ha 3KOHOMlI1yeCKYlO cllltyalllll10 B CTpaHe ~, COOTBeTCTBeHHO OLleHIIITb BnIllSlHllle, KOTopoe OH~ MorY' OKa38Tb HCl cpliihahcoboe n0i10>kehllle rpynnbl B 6YAy~eM. PYKOBOACTBO noj1araet, "ITO ~M npeanpli1h~maf07cfl Bce He06xOAlilMbie Mepbl AJ1f1 noa,[lep>kkill YCToClL(\.1BOCT~ III pa3b~tlllfi 6~3Heca rpynnbl. COXpaH5IlOl..LIa5lCfI HeonpeAeneHHOCTb III BOnaTIIII1bHOCTb Ha cpl>1hahcobblx pblhkax, oc06ehho B Espone. III npo"lllle p\.1ck\.1 Moryr OKa3aTb HeraTI!1BHOe BI1I>1>1Hl1e H8 POCCIIIV!CKIIIV! cp~hahcobblii1 \.1 KopnopaT~BHbllll cektop. PYKOBOACTBO npobeno owehky TeKYl.LleC1 3KOHOMIII4eCKOW ciiityal\~1ii iii ee nepcnekt~b ~ npliihflno BO BHIIIMaH~e ee pe3yllbtatbi npl!1 noarotobke OT4eTHOCT~ PYKOBOACTBO KOMnaHlII1II He I1MeeT B03MO)KHOCT\.1 npeab~,[ietb Bce 1113MeHeH~fI, KOTopble MoryT nobili>1f1tb Ha 3KOHOMIi11.leCKYIO cli1tyal..\~1o B CTpaHe III, COOTBeTCTBeHHO owehiiitb BnIll5lH~e, KOTopoe OHIII MorY' OKa3aTb Ha cpli1hahcoboe nono>keh~e rpynnbl B 6YAYlLleM. PYKOBOACTBO noi1araet, "ITO ~M npeanplilhillmakltc5l BCe He06xOAlilMbie Mepbl AI1f1 noaaep>kkiii yctoii1yiiiboct~ III pa3b~t~fi 61113Heca rpynn:>1. 11

67 rpynna ((HOBOCU6upCKUI1 3aeOa XUMKoHu,eHmpamOB)} npum6'1ahur K KOHCOnudupoeaHHOU rpuhahcoeoii UHC/>OPMa4UU 3a (loa, 3aKOH'IUeWUUCR 31 ijeka6pr 2013 e. J. OCHoBHble nono)f(ehillfi Y'IeTHOrll nom'tiiikiii OCHOBa noaeomob«u rpuhahcoboi1 om4emhocmu. HaCTOflLl.lafl KOHCOnil1,QiI1p088HHafl cpil1hahcobafi OT4eTHOCTb no,qrotobneha B COOTBeTCT8V1V1 c Me)KJ\YHapO,QHbIMVI CTaHAapTaMVI cpvlhahcosoy! OT4eTHOCTVI (,Qanee no TeKcry «MC<t>O») Ha OCHOBe npsbv1j1 Y4eTGl no nepboha4anbho~ CTOVlMOCTiI1 np.100petehvlfi, 3a VlCK11104eHlr1.eM cplr1.hahcobblx VlHCTpYMeHToB, nepeoha'!anbhoe npil13hahvle KOTOPblX OCYLI.leCTBnfleTCfI no cnpase,qnil1boi1 CTOVIMOCTIiI. Cnpa8eAJ1V180~ CTOfllMOCTIil C othecehlilem ee Vl3MeHeHiI1~ Ha C4eT npliloblnvl 1II YObITKa. rpynna EiKJ1lOyaeT KOMnaHV11O Iil ee A04epHVle 06L1.lecTBa Iil 3aBVlClilMbie 06L1.leCTBa. Bamoma npeacmabnehur rpuhahcoboi1 Om'lemHocmu. Ecm1 He YKa3<:1HO fiihoe, noka3atenlil cpil1hahcobo~ IilHcpopMal.lHIil Bblpa>KeHbl B MHJ1J1IilOHaX POCCIilVICKIilX Pyoneli1, okpyrnehhblx,qo (6nV1>KatilWero) MlilnnlilOHa «(MnH. py6.»). KOHconuaupoeaHHaR cpuhahcos8r Om'lemHocmb. K,QO'lepHII1M OTHOCflTCfI KOMnaHlillll, KOHTponVlpyeMbJe rpynnovi. rpynna OCYLl.leCTBnfleT KOHTponb, ecnlil OHa Ii1MeeT npaea 1II HeceT PHCKIil, CBfl3aHHbie c nepemehhoiit,qoxo,qhocthlo KOMnaH"1I1 npeameta IilHBeCTfIIl.Ili1111 III liimeet B03MO>KHOCTb BJ1I1f1Tb Ha 3Ty,QOXO,QHOCTb nocpe,qctbom B03MO>KHOCTIil BnlilflHHfI Ha KOMnaHli11O npe,qmet HHBeCTlill.lllHl. KOHTPOJ1b OCH08blBaeTCfl Ha TeKYLl.llllX cpaktax VI 06CTOfiTenbCTsax VI Ol.leHIiIBaeTCfl H8 noctoflhhoii1 OCHose. KOHC011Ii1,Qal.lVlfl,Q04epHiI1X KOMnaHHVI OCYLl.leCTBJ1f1eTCfI C AaTbl nepexo,qa KOHTPOJ1f1 K rpynne (,QaTbl nph06petehvlfi) Iil npekpall.laetch C,qaTbl yrpatbl KOHTP011f1. npl106petehiile rpynnoli1,q04ephiilx KOMnaHlil1i1 y CTOPOH, He HaXO,QflLI.lIi1XCfl no,q OOLl.ll1M KOHTpOJ1eM, y41iltb1baetc~ no MeTO,Qy npii106petehiil51. np0106pen~hhble O1,QeHT01cpI'IllVlpyeMble akt~bbl \11 nplilhfltble B pamkax OObe,QI1HeHVlSi Olil3Heca 06f13aTenbCTBa, a TaK>Ke ycnobhble 06H3aTenbCTBa Ol.leHiI1BaIOTC51 no \IIX cnp8be,q11 11 BOil! CTOI1MOCTI1 Ha,QaTY nplll06petehl1fl, BHe 3aBHCiI1MOCni OT Ben1ll4i11Hbi HeKOHTpon01pYIOLI.leli1 AOJ1f11 Y4aCTIilfi. rpynna Ol.leHHBaeT HeKOHTpOJ1IilPYIO~ylO,QonlO yyactlilfi no Ka)KJ\oLit KOHKpeTHoill c,qenke no: (a) cnpabe,qj1v1bovi CTOlliMOCT1I1 (6) nponopl\iilohanbho,qoj1e 4\11CTbiX aktvlbob nplil06petehho~ KOMnaHIil\l1, nplilxoafll.l.1evic~ Ha ee HE:KOHTP011Ii1PYIOI.l.1\11X akl.iii1ohepob 0111\11 (e) no MeToAY Y4eTa y npeawectbehh01ka, ecj11.1 C,QeIlK8 npowna nod, OOLl.l\llM KOHTponeM. ry,qblii11 Ol.leHHBaeTCfI nyrem Bbl4eT8 YlIICTblX aktv1e;08 nplll06petehhovi KOMnaHlil\l L1.leli1 CYMMbl B03Harpa>K,QeHVlfl, ynnayehhoro 3a nplllo6petehhylo KOMnaHHKl, HeKOHTponlilpYIOLI.leli1,Q0111il Y4aCT01st B nplll06petehhovi KOMnaHIilH 01 Y>Ke cnpabean0180vl CTOlliMOCTIil,Q0111il B nplil06petehholi1 KOMnaHl1li1, KOTOpa51 6blJ1a B c06ctbehhoctl1.00 MOMeHT8 nplllo6petehvlfi. OTpl1l.\aTenbHafi cymma npvl3haetcfi B COCTaBe npli10bl11\11 Iiln\ll y6bltka nocj1e Toro, KaK PYKOBOACT80 ell.le pa3 onpeaej1iilt, 6bl1111 nh l1,qehtl1cp1l1l.1v1pobahbl Bce nplil06petehhbie akti1bbl \II Bce np01hhtbie 06f13aTeJ1bCTBa III YCJ10BHble 06H38TenbCTBa, ii1 npoahaj11il3lilpyet npabliij1bhoctb liix Ol.leHK01. B03Harpa>K,QeHl1e, ynnayehhoe 3a nph06petehhylo KOMnaHI1IO, Ol.leHl1BaeTCfI no cnpabe,qn01bol1 CTOIilMOCTIi1 nepeaahhblx akt1i180b, 8bmYLl.leHHbiX,QOJleBbIX O1HCTpYMeHTOB 1II nplilh>nblx IilIlVl nohecehhblx 06fl3aTeJ1bCTB, BK111048Si cnpaseamasyio CTOIi1MOCTb akti1bob I1nlA OO$l3aTeJ1bCTB, CB$l3aHHbiX C Bblnl1aTOVi YCJ10BHOrO B03Harpa>K,QeHI1$l, HO I1CK11KlyaSi 3aTpaTbl. CBfl3aHHbie C npl106petehliiem, Hanpil1Mep OnJlaTY KOHCYJ1bTal.lIilOHHbIX, IOp"Ali\4eCK.,x, Ol.leHOYHblX \II \IIHbIX 8HaIlOril14HbiX npo leccvloha11bhbix ycnyr. 3arpaTbi no C,QeJ1Ke nplil06petehlllfi KOMnaHIilIil, nor ecehhble np01 BblnYCKe AOJleBblX liihctpymehtob. Bbl401TalOTCfI 113 CYMMbl KanIi1TaJ1a, 3aTpaTbi no CAellKe npliloopetehlilfl KOMnaHiI101. nohecehhble np01 BblnYCKe AOJ1roBbIX o6fl3atenbctb, 8blYlliTaKlTCfl 1113 tax 6allaHcoBoli1 CTOI1MOCTIil. a Bce np04he 3aTpaTbi no C,QellKe, CBfl3aHHbie C nplil06petehliiem. OTHOCSiTC>l Ha pacxo,qbl. Bce onepa Me>K,Qy KOMnaH01f1MIil rpynnbl 111 HepeallV130BaHHa~ nplil6blj1b no an1m Onepal.\01HM, a TaK>Ke canb,qo no pac4etam BHyTp01 rpynnbl VlCKJ1lOyaIOTC~. HepeaJlli130BaHHbie y6bltki1 TaK>Ke O1CKllI04aIOTCfI, KpOMe Tex cnyyaeb, KorAa CTOO1MOCTb He MO>KeT 6blTb B03MeLl.leHa. KOMnaH\IISi III Bce ee,q04ephl1e KOMnaH01Iil npli1mehfllot ea01hyio yyethykl rtoj1v1tylky B COOTBeTCTe01.., C noj1iiltiilkovi rpynnbl. HeKOHTpOJ1l1pYIOLI.lafi Aonfi Y4aCT\;1$l npe,qct8bllfiet C060Vl 4aCTb 41i1CTbiX pe3yj1btatob,qe5'ltenbhoctvi 111 KanlilTana,Q04epHIilX KOMnaH01Vi, np01xo,qhli.lyklcfi Ha,qon01. KOTOPblMIi1 HanpflMYIO O1nll1 KOCBeHHO He BnaAeeT KOMnaHIII51. HeKOHTp0I1VlPYIOLI.l85'1 A011fl Y48CTVI>1 oopa3yet OTAeJ1bHbIVi KOMnOHeHT Kamn8na rpynnbl. 12

68 rpynna «Hoaocu6upclwu 3aaOO XUMKoHqeHmpam06» npume'lahur K KOHCOnUaUpOaaHHOU cpuhahcobou UHcpopMaLiUU 3a Zoa, 3aKOH'IUaWUUCR 31 aeka6pr 2013 z. npuo6pemehue OOlfepHUX KOMnaHuu y npeonpurmuu, HaXOORLL4UXCR noo 06~UM KOHmponeM. npl<106petehl<1e,q04ephl<1x KOMnaHL<1V1 Y npe,qnp~hnl<1v1, HaXO,Q5Hl.lL<1XCS'I no,q 061l.1L<1M KOHTpOIleM, Y4L<1TbISaIOTCS'I no MeTo,QY OLleHKL<1 KOMnaHL<1L<1r.pe,QweCTBeHHL<1Ka (nepe,qaloll.ievt CTOpOHbl). B COOTBeTCTBL<1L<1 C 3TL<1M MeTO,QOM KOHCOIlL<1,QL<1pOBClHHaS'l cj:jl<1hahcobas'l OT4eTHOCTb 06be,QL<1HeHHOVI KOMnaHL<1L<1 npe,qctabils'1etcs'i TaKL<1M 06pa30M, KaK ecill<1 6bl 06be,QL<1HeHL<1e 6L<13HeCa np0l<130uji10 Ha. Ha4aIl0 HaL<160Ilee pahhero nepl<1o,qa, npe,qctabilehhoro B OT4eTHOCTL<1, L<1IlL<1, ecill<1 n03,qhee, Ha TY,QaTY, Kor,Qa npl<106petehhble KOMnaHL<1L<1 BnepBble OKa3aIlL<1Cb no,q 06ll.1L<1M KOHTpOIleM. AKTL<1Bbl L<1 06Sl3aTenbCTBa,Qo4epHeVt KOMnaHL<1L<1, nepe,qahholii Me>K,QY npe,qnpl<1s'1tl<1s'1ml<1, HaxO,QS'lLUL<1ML<1CS'I no,q 06ll.1L<1M KOHTpOIleM, Y4L<1TbIBaIOTCS'I no 6aIlaHCoBOVt CTOL<1MOCTL<1, OTpa>KeHHOVt B cj:jl<1hahcobovt OT4eTHOCTL<1 nepe,qaloll.ievt CTOPOHbl. nepe,qaloll.ievi CTOPOHOVI ccnltaetcs'i KOMnaHL<1S'1 HaL<1BblCWero YPOBHS'I L<1epapXL<1L<1, B OT4eTHOCTb KOTOPOVt KOHCOIlL<1,QL<1pOBaIlaCb cj:jl<1hahcobas'l OT4eTHOCTb npl<106petaemolii,q04ephevi KOMnaHL<1L<1, no,qrotobilehhas'l comacho MC O. 'Y,QBL<1Il, B03HL<1KWL<1V1 npl<1 nepboha4ailbhom npl<106petehl<1l<1 KOMnaHL<1L<1 nepe,qaloll.ievt CTOPOHOVl, "ak>ke Y4L<1TbIBaeTcS'I no MeTo,QY OLleHKL<1 KOMnaHL<1L<1 npeawectsehhl<1ka. Pa3HL<1Lla Me>K,D.Y 6aIlaHCOBOVt CTOL<1MOCTblO 4L<1CTbIX aktl<1sob, BKI1104aSl pahee 06pa30BaBwylOcS'I Y nepe,qaloll.ievt CTOPOHbl CYMMY rl',qbl<1ila, L<1 CYMMOVt BblnIla4eHHoro B03Harpa>K,D.eHL<1S'1 OTpa>KaeTCS'I KaK KOppeKTL<1pOBKa Hepacnpe,qeIleHHO~1 npl<16biill<1 B COCTaBe KanL<1TaIla. Bbl6blmue OOlfepHux KOMnaHuu. Kor,Qa ipynna YTpa4L<1SaeT KOHTPOIlb L<1IlL<1 3Ha4L<1TeIlbHOe SIlL<1SlHL<1e, TO COXpaHS'llOll.IaS'lCS'I,QOIlS'1 B KOMnaHL<1L<1 nepeollehl<1baetcs'i no cnpabe,qill<1bovt CTOL<1MOCTL<1, a L<13MeHeHL<1S'1 6aIlaHCosOVt CTOL<1MOCTL<1 OTpa>KaIOTCSl B npl<16biill<1 VlIlL<1 y6bltke. Cnpase,QIlL<1saS'l CTOL<1MOCTb npe,qctasils'1et co60vt nepsoha4ailbhyio 6aIlaHcoBYlO CTOL<1MOCTb,QIlS'1 LleIleVt,QaIlbHeVtwero Y4eTa COXpaHS'llOll.IeVtCS'I,QOIlL<1 S accolll<1l<1pobahhovt KOMnaHL<1V1, COSMeCTHOM npe,qnpl<1s'1tl<1l<1 L<1IlL<1 cj:jl<1hahcosom aktl<1be. KpOMe Toro, Bce CYMMbl, pahee OTpa>KeHHble B npo4em cobokynhom,qoxo,qe B OTHOWeHL<1L<1,QaHHoVt KOMnaHL<1L<1, Y4L<1TbIBaIOTCS'I TaK, KaK ecilvi 6bl r'pynna OCYll.IeCTBL<1Ila Henocpe,QCTBeHHYIO npo,qa>ky COOTBeTCTSYlOll.IL<1X aktl<1bob L<1IlL<1 06S'13aTeIlbCTB. 3TO MO>KeT 03Ha4aTb, 4TO CYMMbl, pahee OTpa>KeHHble B COCTaBe npo4ero cobokynhoro,qoxo,qa, nepehocs'lt::s'i B npl<16blilb L<1IlL<1 y6bitok. ctjuhahc08ble UHcmpYMeHmbl OCHoaHbie nooxoobl /( oqehke. L<1HaHCOBble L<1HCTPYMeHTbl OTpa>KaIOTCS'I no cnpabe,qill<1bolii CTOL<1MOCTL<1, nepboha4ailbhovt CTOL<1MOCTL<1 L<1IlL<1 amoptl<13l<1pobahhovt CTOL<1MOCTL<1 S 3aBL<1CL<1MOCTL<1 OT L<1X KIlaCcwtJL<1KaLlL<1'" HL<1>Ke npeactasileho onl<1cahl<1e 3TL<1X MeTO,QOB OLleHKL<1. CnpaeeonueaR cmoumocmb 3TO cymma, Ha KOTOpylO MO/KHO 06MeHS'lTb aktl<1b L<1IlL<1 nocpe,qctbom KOTOPOVt MO>KHO yperyill<1pobatb 06S'13aTeIlbCTBO npl<1 cosepwehl<1l<1 C,QeIlKL<1 Ha PblH04HbiX YCIl0BL<1S'1X Me/K,QY Xopowo ocbeaomilehhbiml<1, He3aBL<1CL<1MbIM,1 ctopohaml<1, AeVtcTBYlOll.IL<1ML<1 Ha,Q06POBOIlbHoVt OCHOBe. CnpaBe,QIlL<1BaS'l CTOL<1MOCTb npe,qctasils'1et TeKYll.IYIO LleHY cnpoca Ha cj:jl<1hahcobble aktl<1bbl L<1 TeKYll.IYIO LleHY npe,qil0/kehl<1s'1 Ha cj:jl<1hahcobble 06513aTeIlbCTBa, KOTL<1pyeMble Ha aktl<1bhom pblhke. B OTHOWeHL<1L<1 aktl<1bos L<1 06S'13aTeIlbCTB C B3aL<1MHO KOMneHCL<1pYlOll.IL<1M PL<1CKOM ipynna MO/KeT L<1CnOIlb30BaTb cpe,qhepblh04hbie LleHbl AIl51 onpe,[leilehl<1s'1 cnpase,qill<1bovt CTOL<1MOCTL<1 n03l<1lll<1v1 C B3aL<1MHO KOMneHCL<1pYlOll.IL<1ML<1 pl<1ckaml<1 L<1 npl<1mehs'lt:o K 4L<1CTOLii OTKPblTOVt n03l<1lll<1l<1 COOTBeTCTBYlOll.IYIO LleHY cnpoca L<1IlL<1 LleHY npe,qil0>kehl<1s'1. L<1HaHCOSbIVt L<1HCTpYMeHT S'lBIlS'1eTCS'I KOTL<1pyeMbIM Ha aktl<1shom pblhke, ecill<1 KOTL<1POBKL<1 MO>KHO CB060,QHO L<1 peryils'1pho noily4l<1tb Ha 6L<1p/Ke L<1IlL<1 OT,QPyroVi oprah L<13aLlL<1 L<1, npl<1 3TOM TaKL<1e KOTL<1POBKL<1 npe,qctasils'1iot co6ovl pe3yilbtat peailbhblx L<1 peryns'lphblx C,QeIl0K, OCYll.leCTBIlS'1eMblX Ha PblH04HbiX YCIl0BL<1S'1X AIlS'1 onpe,qeilehl<1s'1 cnpase,qill<1sovi CTOL<1MOCTL<1 HeKOTopblX cpl<1hahcobbix L<1HCTpYMeHTOS, no KOTOPblM OTCYTCTByeT L<1Hcj:JopMaLlL<1S'1 0 PblH04HbiX LleHax L<13 BHeWHL<1X L<1CT04HL<1KOB, L<1CnOIlb3YIOTCS'I TaKL<1e MeTO,[lbl OLleHKL<1, KaK MO,[leIlb,QIIlCKOHTL<1pOBaHHbIX,QeHe)l(HbiX notokob, MO,QeIlL<1, OCHOBbIBalOll.IL<1eCS'I Ha L<1Hcj:JopMaLlL<1L<1 0 He,QaSHL<1X C,QeIlKaX Me>K,Qy He3aBL<1CL<1MbIMIll CTOpOHaML<1, a TaK>Ke ahaill<13 cj:jl<1hahcobovi L<1Hcj:JopMaLlL<1L< beKTaX L<1HSeCTL<1pOBaHL<1S'1. Ilp~IMeHeHL<1e MeTO,QOB OLleHKL<1 MO>KeT notpe60batb,qonyll.lehl<1 VI, He no,qkpenilehhblx Ha6IlIO,QaeMbIML<1 PbIH04HbIML<1,QaHHbIML<1. nepsoha4ailbhas'l CTOL<1MOCTb npe,qctasils'1et c060vl CyMMy ynila4ehhbix,qehe>khbix cpe,qctb L<1IlL<1 L<1X 3KSL<1SaIleHTOS, L<1IlL<1 cnpase,qill<1byio CTOL<1MOCTb np04l<1x pecypcos, npe,qoctasilehhblx,qils'1 npl<106petehl<1s'1 aktl<1ba Ha,QaTY nokynkl<1, L<1 BKIl104aeT 3aTpaTbi no C,QeIlKe. OLleHKa no nepsoha4ailbhovi CTOL<1MOCTL<1 npl<1mehs'letcs'i TOIlbKO B OTHOWeHL<1L<1 L<1HSeCTL<1L\L<1Vt S,QOIleSbie L<1HCTpyMeHTbl, KOTopble He L<1MeIOT PblH04HbiX KOTL<1POBOK L<1 cnpabe,qilv1ba51 CT0L<1rIl10CTb f(qtopbix He MO>KeT 6blTb Ha,Qe>KHO OLleHeHa, L<1 B OTHOWeHL<1L<1 np0l<13s0,qhbix L<1HCTpYMeHTOB, KOTopble npl<1ss'l3ahbl K TaKL<1M,QOIleSblM L<1HCTpYMeHTaM, He L<1MelOll.IL<1M KOTL<1POBOK Ha OTKPblTOM pblhke, VI no,qile>kat norawehl<11o TaKL<1ML<1,QOIleBbIML<1 L<1HCTpYMeHTaML<1. 13

69 I I: /~ _...Ii{6i1il1Y" rpynna ({H080CU6upCKUU 3a800 XUMKOH~eHmpamOe)) npume"lahur K KOHCOnUOUpOG8HHOU C/JUHaHCOaoii UHC/JOpMaI.(,UU 3a 200, 38KOH"IUGUJUUCR 31 oeka6pr ampambJ no coenke 51BIl51K)TC51,AOnOIlHLIITeIlbHbIMLil 3aTpaTaMLII, OTHOC51Il.lLIIMLIIC51 K nplllo6petehiiik), BblnycKY LIII1L11 Bb16blTLilfO cpliihahcoboro LIIHCTPYMeHTa. jj,onoilhliiteilbhble 3aTpaTbi 3TO 3aTpaTbl, KOTopble He 6blIlVl 6bl nohecehbl. ecilia 6bl CAeIlK~l He COCT05111aCb. 3aTpaTbi no C,AeIlKe BK11fOyafOT B03Harpa)f{,CIeHille III KOMIACCIIIOHHble. ynllayehhble arehtam (SK11K)ya51 COTpYAHVlKOB, BblcTynafOll.IVlX S KayeCTSe ToprOBblX arehtob), KOHCYIlbTaHTaM, ()pokepam LII AIAIlepaM. C60Pbl, ynilayvlbaemble perylllllpyk)il.ivlm oprah8m Vl CPOHAOBblM 6V1P>K8M. 8 TaIOKe HaIlorLII VI C60Pbl, B3V1MaeMble nplil nepe,a8ye npaba co6ctbehhoctvl. 3aTpaTbi no CAeIlKe He BKIlK)YafOT npemvlii1 \!\Ilill AIIICKOHTbl no AomOBblM 06513aTeIlbCTBaM, 3aTpaTbi Ha cpiiihahclllpoa8hvle SHYTpeHHllle a,amvlhvlctpatliibhble pacxoabl IIIIlIll 3aTpaTbi Ha xpahehvle. AMopmU3upoe8HHafl cmoumocmb npeactabllret c06ol1 nepbohayailbhyfo CTOIf1MOCTb aktvlba 3a BblyeTOM SbinIlaT OCHOBHoro,Aoma, HO BK11fO"'IaR HaYl4CIleHHble npol\ehtbl, a,ails! cpliihahcobblx aktliibob 3a Bbl"'leTOM IlK)6oro cnliicahlii51 nohecehhblx y6bltkob OT 06eCI..!eHeHVlR Ha"'lLllcneHHble np0l..\ehtbl SK11K)"'IafOT amopn13al..!liik) OTIlO>KeHHbIX npvl nepsohcl"'lailbhom npvl3hahliivl 3aTpaT no C,AeIlKe, a TalOKe Ilf06blX npemlllk1 WIlLI! AVlCKOHTa OT CYMMbl norawehlii51 C VlcnOIlb30BaHVleM MeTO,Aa 3cpcpeKTVlBHO~ CTaBKVI npol..!ehta. Ha"'lLilCIleHHble npol.lehthble AOXO,Abl VI HaYVlCIleHHble np0l..\ehthble pacxo,abl, BKJlfO"'IaR Ha"'lLIICI1eHHbIW KynoHHbl11,AOXO,A VI amoptvl3l11pobahh:>111 AVlCKOHT Ll!IlVl npemllifo (SKJlK)"'IaR OTIlO>KeHHYfO npll! nepsoha"'lailbhom npvl3hahlillil KOMVlCCVlfO, npvl HaIlVl"'lVlIII TaKOBOI1), He noka3blb8fotcfi OT,AenbHO, a SK11fO"'IaK)TCR B 6aIlaHCOBYfO CTOLliMOCTb cootsetctsyfolllvlx CTaTek1 aktvlsob VI 06f13aTenbCTB S KOHconVlALlipoBaHHoM OTyeTe 0 cpliihahcobom nono>ked VI VI. Memoo 3qJCjJeKmu8HoD cma8ku npou,ehma 31C MeToA npvl3hahvi~ np0l..!ehthblx AOXOAOB ~nvl npol\ehthblx pacxoaob S TeyeHLlle cootsetctsyk)lllero nepvloaa C l..!ellbfo 06ecne4eHVI~ noct051hholii npouehthoili CTaBKliI B Ka)f{,CIoM nepvlo,ae (3cpcpeKTVlBhoL:1 CTaBKLII npol\ehta) Ha oailahcoeyfo CTOVlMOCTb ~HcTpYMeHTa. 3cpcpeKTVlBHaR CTaBKa npoljehta 3TO ctabka, KOTopafl T04HO AVlCKoHTLilPyeT pac"'iethble 6YAYIl.Illle AeHe}l{Hble BblnnaTbl ~Il~ noctynilehlt1~ (He BKJ1K)ya~ 0YAYllILile y6bltkiii no KpeALliTaM) B TeyeHlle O>KIIIAaeMOro cpoka,aelilctblii51 cpliihahcoboro VlHcTpYMeHTa LIIIlLil. 8 cootbetctbyfolllvix cilyya51x, B Te4eHVle 60nee KopoTKoro cpoka, AO YIllCTOVl oallahcobovl CTOIl1MOCTII1 cpll1hahcoboro II1HCTpYMeHTa. 3 cpektliibha51 CTaSKa npol..!ehta VlcnOllb3yeTc51 i:;il51 Alt1CKOHTllpOBaHLIIR AeHe)l<HblX notokob no IIIHCTpYMeHTaM C nilabak)ll.ie~ CTaBKoVl AO CJ1eAYfOIl.I8C1 AaTbl 1i13MeHeH~\1 npouehta, 3a IIICKl1fO'ieHlI1eM npemiivi v!j1v1 AVlcKoHTa, KOTopble OTpa>KafOT KpeALliTHblLii cnpe,a no nilasak)llieil1 CTasKe, YKa3aHHoLii An51 AaHHoro LIIHcTpYMeHTa, LIIn~ no APyrlllM nepemehhblm cpaktopam, He YCTaHaSIllllsaeMblM B 3aBLIICVlMOCT~ OT PblH04Horo 3Ha"'leHLII51. TaKVle npemllilil lt1j1v1 AVlCKOHTbl amoptiii3v1pyk)tch Ha npotr>kehiiiiii scero O>KVlAaeMoro cpoka 06pall.leHII51 VlHCTpYMeHTa. PaCyeT AiI1CKOHTVlpOBaHHOVl CTOLliMOCTIi\ BKf1fOyaeT Bce KOMIICCVlOHHble, BblnnaYeHHble III nonyyehhbie CTOp0laMiI1 KOHTpaKTa, COCTaSn51K)llILile HeOT'beMneMYIO "'IaCTb 3cPcPeKTIIIBH0k1 CTaBKIiI npol\ehta. KnaccucjJUKa4UfI cjjuh8hcoabix 8Kmua08. <t>vlhahc(jbbie aktvl8bl K11aCCVlcpVlLjVlPYK)TC51 no cne,ayfollivlm KaTeroplllflM: a) 3ak1Mbl VI,AeOLliTOpCKa51 3aA0J1>KeHHOCTb, 6) cpvlhahcobble aktvlsbl, VlMefOllIVlecSl B HallVlYVIVI AnR npo,aa>kvi. Kameaopufl ((38UMbl U oe6umopckafi 3aaOn>KeHHOCmb!) npe,actasil51et c060il1 He KOTlilpYK)lllVleC51 Ha aktvlbhom pblhke Henpm13BOAHbie cpvlhahcosble aktii1bbl C CPVlKCVlpOBaHHblMIll IIIIlVl onpeaells1emblmvi nnate>kamlii, 38 VlCK11fOyeHLlleM Tex 1i13 HVlX, KOTopble fpynna HaMepeHa npo,aatb B 6nVl>Ka~WeM 6YAYllleM. npvl npvl3hahiiilii 3ai1Mbl VI Ae6VlTopCKa~ 3aAOIl>KeHHOCTb OTpa>KafOTCFI no cnpase,ailliibok1 CTOVlMOCTVl 111 B AaIlbHeil1weM YYVlTbIB8fOTCs:J no amoptvl3vlpyem0k1 CTOVIMOCTVI C npvlmehehlile MeTOAa 3 cpektliibhoil1 npol..!ehthoil1 CTaSKIiI. Bce npo"'llt1e cpvlhahcobble aktlilbbl BKnfOl.!aK)TCR S KaTerOpliIK) «VlHseCTYlt1V1k1, VlMefOllIIiIXC51 B HanW4V1V1,An51 npoaa>kvi». K Hlt1M OTHOC51TC51 118HHble 6YMarlil, Y,Aep>l{VlSaeMble rpynnoill B TeY8HLlle HeOnpe,AeIleHHoro nepiiioaa BpeMeHII1 \II KOTopble MorYT 6blTb npoac:1hbl B cnyyae BOSHIilKHOBeHIMI notpe6hoctvi B Hal1V1YHbIX,AeHe>KHbIX Cpe,ACTBaX, 8 cilyyae Vl3MeH8HVl51 np0118hthbix CT8S0K, KypCOS BallK)T LIIllLII KypCOB uehhblx 6YM8r. KnaccucjJU/<a~UR cpuhahc06.bix 06f1Jamem.cme. Q)!IIHaHCOBble 06H3aTeIibCTsa npeactasiiehbl B BIiI,Ae npoyiiix cpvlhahcobblx 06513aTeIlbCTB, KOTopble OTpalKafOTC51 no amoptlii3vlpobahh0k1 CTOVIMOCTVI. 14

70 it) rpynna «Hosocu6upCKUU 3aSOO XUMKoHu,eHmparn06» npume'lahuii K KOHconuiJuposBHHOU q;,uhbhcobou UHq;,OpMaL{UU 3B eoij, 3SKOH'lUSWUUCR 31 ijeks6pil2013 e. nepsohallanhhoe npu3hahue CPUHSHC06hlX uhcmpymehmo6. cb~hahcoable Ii1HCTpYMeHTbl nepboha4anbho Y41i1TbiBalOTcfI no cnpaseanli1soci CTOIllMOCTIll nnloc nohecehhble 3aTpaTbi no CAenl<e. HalitnY"lLUIi1M noatsep>kaehli1em cnpabeam>1soia CTOIi1MOCT\.1 np1ll nepboha4anbhom npli13hahiaia SlBnfleTC5l lieha Ctlenl<li1. npli16blnb Iilm1 y6bltok Y41i1TbiBaeTCfI B MOMeHT nepaoha4anbhoro npltl3h8hii1f1 Tonbl<O B TOM Cl1Y4ae, ecm1 Me>KAY cnpabeanlllbolil CTOIAMOCTI;,10 III L4eHOlit CAenKYl cy~ectbyet pa3hii1l.\a, I<OTOpafl MO)l(eT 6blTb noatbep)l(tleha APyrli1MIi1 HaomOAaeMblMltI B AaHHblili MOMeHT Ha pblhke Ctlenl<aMltI C ahanon14hbim cp~hahcosbim IAHCTpYMeHTOM Ii1nlll OL\eHO'lHbIM MeTOAOM, B I<OTOPOM B Ka4eCTae BXOA5l~ltIX nepemehhblx Ii1CnOnb3YIOTCfI ltickni04lt1tei1bho cpclkh14eckille AaHHbie PbIHKOB. npekpatq6hue npu3hahur cpuhahcoshlx akmubo6. ipynna npekpall.laet Y4lt1TbiBaTb cplllhahcobbie aktii1bbl (a) l<oraa 3TIi1 aktiiibbl noraluehbl VlJU1 npaaa Ha AeHe)f(Hble notoklti, CSfl3aHHbie C 3Tlt1MVI akti>1samii1, 1>1 CTeK1U1, "mill (6) rpynna nepeaana npc:!ela Ha.QeHe)f(Hble notoklti OT cpltlhahcobblx al<h1bob I>1nlll 3aKnlO4lt1na COrnaLUeHli1e 0 nepeaa4e, lti npli1 3TOM (1) TaK)f(e nepeaana Bce cyll\ecrsehhble P\.1Cl<ltI Ii1 BblrOAbf, CBfl3aHHbie C BnaAeHllleM 3TIi1MVl ClKTIi1BaMVI, VlflVl (2) He nepeaancl VI He COXpaHlt1na Bce CYLL\eCTBeHHble PlllCKIi1 III BblroAbl, CB5l3aHHb/e C 8J1aAeHli1eM 3TltIMltI aktii1bamlti, HO yrpatvlna npaso KOHTponfi B OTHOLUeHli1111 AaHHblX akhibos, KOHTponb coxpahfletcfi B TOM cny4ae, ecnlll KOHTpareHT He ltimeet npaktlii4eckoci B03MO)l(HOCTltI npoaatb He3ClBlIICVlMOCi TpeTbeili CTopOHe paccmatpli1baemblci aktiiis l<ak eait1hoe lienoe 6e3 He06xOAltIMOCTIi1 HanO>f<eHII1f1,l:\ononHVlTenbHblx orpahlii4ehltici Ha npoaamy. lifheecmuu,uu, um610tquecr e Hanu,/uu anr npoda}l(u. VlHSeCTli1l.\lIIli1, IiIMelOIllllleCfI B HaJllll41i11i1 Anfl npoaa)f(lti, OTpa)f(alOTCfI no cnpabeanltlbo~ CTOIiIMOCTVI. npol.\ehthbl~,o,oxoa no AonrOBblM l.\ehhbfm OYMsraM, IIIMelO~VlMcs:! B HanVl Anfl npo,o,a>kli1, pacc41i1tbibaetcfi no MeToAY 3cpcpeKTVlBHO~ CTaBKIll npol.jehta III OTpa)f(aeTCfI S nplll5bli1v1 IIInVl y5bltke 3a ro,o, KaK cplllhahcobbl~ AOXO,o,. Alii BlttAeH,o,bl no AoneSblM <pltthahcobbim lt1hctpymehtam, IiIMelO~It1MC71 B HBJlVl4111V1 Anfl npo,o,a)f(lii, OTpa)f(BIOTCS'l S npliiob/nvl ltijlvl y6bltke 3a roa, Kor,o,a YCTaHosneHO npabo ipynnbf Ha noi1yyehvle BblnnaTbl, III BepOfiTHOCTb nonyyehiii5l,o,iiibiiiaehaob 5lBn5leTCfI BbICOKO~. np04111e Vl3MeHeH1IlS'l ci1paaeam1bol1l CTO!.1MOCTVI epemehho OTP8)f(3IOTCfl Ha CYeTax np04ero coeokynhoro,o,oxo,o,a,0,0 MOMeHTa npekpa~ehlilfl npli13hahiii5l IIIHBeCTltIL4li1~ Vlnli1 ee 05eCl.\eHeHIII5l, Kor,o,a cymma HaKonneHHOIll npvloblj'l1ll Vlnlll yobltka nepehociiitc5l!.13 COCTaBa npo"lero COBOKYnHoro.Qoxo,qa B COCTas <piiihahcoboro,o,oxoaa B npvl6bliilti IIInVl y6bltke 3a roa. Y6blTKIi1 at 06eCl.\eHeHlIIfI IIIHSeCTlIIlIliI~, IIIMelOlilV1XCfI s Hanltl4lt1t1 An5l npoaa)f(lti, OTpa)f(alOTCfI s nplll6bli11i1 Ii1nVl y6bltke 3a ro,o, 13 MOMeHT IIIX B03HIi1KHOSeHlIISl 13 pe3ynbtate OAHoro Vlnlll HeCKOllbKIIIX coobltvliii (<<C06bITltIfI IiIHAIiIKaTopbl y6bitl<a»), ltimebwltlx Mecro nocne nepboha4anbhoro nplll3hahliifi AaHHblX aktiiibob. 3Ha'lIl1TenbHOe IIInlII npo,o,on)f(ii1tenbhoe CHIII)f(eHlile cnpabeai1ii1bo~ CTOltlMOCTIII AOJleBblX L\eHHbIX 6YMar HVI)f(e IiIX CTOlllMOCTVl npli105petehvi>l HBMleTC>I npvl3hakom 06eCl.\eHeHVl5l. CYMMa HaKonneHHoro YOblTKa OT 06eCL1eHeHIi1H pacc4li1tblbaema5l KaK pa3hiiil.ia Me)l(tlY l.\eho~ nplll06petehii15l iii TeKYll.leili cnpabegnvlboili CTOltlMOCTblO 3a BblyeTOM y6bltks OT 06eCl.IeHeHlIIfI, pahee OTpa)l(eHHOrO B npvl6bli1l11 IIInVl y6bltke. nepehocvltc5l CO C4eTa npo'iero cobokynhoro,qoxo,o,a B COCTaB CPIiIH3HCOBbiX pacxo,o,os 13 nplil6blnlll IIInlII y6bltke 3a roa Y6blTKI1 OT 06eCl.IeHeHVl5l,o,oneSb/X Ii1HCTpYMeHTOB He BOCCTaHasnVlBaIOTC>I, VI nocjleaylo~afl npvl5blnb npvl3haetch 9 COCTase np04ero cobokynhoro AoxOAa. Ecnll1 B nocneayioll.lem neplilo,o,e B03paCTaeT cnpabep,nlilbafl CTOlllMOCTb AonroBblx VI HCTpYMeHTOB, OTHeceHHblX K KBTeroplll1ll IIIHBeCn1l.\liI~, Ii1MelOll.lIi1XCs:l El HaI11114VlVl AI1f1 npo,o,a)l(lii, iii AaHHoe YBenlll"leHlIIe CTOIttMOCTIi1 MomHO OObeKTVlBHO OTHeCTltI K KClKoMynVltlO C06bITVlIO, npovl30lue,o,luemy nocne npltl3hahliifi yobltka OT OOeCl.IeHeHIII5l B npvlobli1111 Vlnli1 y6bltke, )l5b/tok OT 05eCL\eHeHVlfI BOCCTaHaBflltlsaeTCfI 13 nplll6blnitt \11I1111 y5bitke TeKYUlero nepltlo,o,a. OCH06Hhle cpeocmaa. OCHOSHble cpeactba OTpa>KaIOTC5l B OT4eTHOCTltI no nepboha4anbhoili CTOIllMOCTltI. Ha KOHel.\ Ka)f(gOro OT4eTHoro neplllo,o,a PYKOBOACTBO onpe,o,ens:let HBnlll4lt1e nplil3hakob OOeCL\eHeHIII51 OCHOSHblx cpe,o,ctb. ECIlIll Bbl5lBneH XOHI Obi OAII1H TaKoliI npltt3hak, PYKOBOACTBO OL1eHlIIsaeT B03MelllaeMYlO CyMMY aktiiib3, KOTopas:! orpe,o,enfletc51 KaK HaVloonbwafi 1t13 ASYX senill4v1h: cnpabeam1bafl CTOIllMOCTb 3a Bbl4eTOM 3aTpaT Ha np'jab)f(y aktiiiba iii CTOIllMOCTb. nony4ehhah OT ero Ii1CnOnb30aaHVlfI. 6anaHCOBa5l CTOIllMOCTb aktiiiba YMeHbwaeTCfI AO B03Mell.laeMOIiI CYMMbl; y6bltok OT ooecliehehiii51 OTpa)f(aeTCfI S npltl6blnlll IiInVi y6bltke 3a roa. Y6blTOK OT ooecliehehli1fl aktlt1sa, npltl3hahhblili B npolunble OT4eTHbie nepli1o,o,bl, CTopHlIIpyeTC5l (npli1 He06xOAltIMOCTIII), ecnlll np01ll30wj10 1II3MeHeHIi1e pac4ethbix OL\eHOI<, lticn0j1b30bahhbix npvl onpeaenehltilii CTOIllMOCTIi1 OT lticnonb30bahvtfl aktvlba nltl60 er~ cnpabe,o,j11i160ili CTOlllMOCTVI 3a Bbf4eTOM 3arpaT Ha npoaa)f(y rpynna ocy~ectbn5let CPYHKl.\liIOHanbHoMY np1ii3haky: nplii3hahvle OCHOBHblX cpeactb no cne,o,yioll\ii1m rpynnam, onpeaenehhb/m no 3,o,aHI4s:1 CoopY)f(eHVl5l III nepeaato4hbie YCTpoVlcTBa 15 I

71 1" ','1'/ rpynna «Hoeocu6upCKUU 3aeOa XUMKOH~eHmpamOI3» npume'lahur K KOHCOnUOUpOaaHHOU q,uhahcoeou UH.rpO,pMa4IJU 3a 200, 3aKOH'IUawuiicR 31 OeKaOPR MaWI<1Hbl 1<1 060py.qoBaHl<1e np0i<13bo.qctbehhoro Ha3Ha4eHI<151 KOMnbIOTepHa5'l TeXHI<1K8 CTaH.qapTHblx pa60 L ll<1x MeCT 3eMeIlbHbie Y4aCTKI<1 1<1 06beKTbi npv1po.qonorb30eahv1>1 TpaHCnOpTHbie Cpe.qCTBa np0i<13bo.qct8ehhbl~ 1<1 X035'1~CTBeHHbl~ I<1HBeHTapb MHOrOIleTHl<1e Haca)KJ:leHI<15'1 Apyrlt1e BIt1.qbl OCHOBHblX Cpe.qCTB. CTOVlMOCTb ai<tvlbob, noctpoehhblx CI<1I18MV1 rpynrlbl, BKI1lOyaeT B ce651 CTOI<1MOCTb MaTepl.1aIlOB, nps'lmble 3aTpaTbi Ha OnI1aTY Tpy,aa 1<1 Bce.qpyrV1e pacxo.qbl, Henocpe.qCTBeHHO CB5I3aHHble C npl.1be,aehlo1em al<tlo1bob B pa60yee COCT05lHIile,aIlS! V1cnOIlb30BaHVlfI IilX no Ha3HayeHI4IO, 3aTpaTbi Ha BOCCTaHOBJ1eH\I1e 3aH14MaeMOro I<1M\I1 Y4aCTKa V1 KanvrraJ1\113l<1pOBaHHble 3aTpaTbi no 3a17lMaM. npo~ehtbl no 381AMaM, nplilbne4ehhbim.qns:! \i1hahcvlpobah\i15'1 GTpO\l1TenbCTBa 06beI<TOBOCHOBHbiX cpe.qctb, Ka n1<1tan143111pyiotc5i B TelleHVle nepv10.qa, He06xo,aI.1MOrO,aI1f1 3aBepweHIMl 1<1 no,arotobki.1 06beKTa K 3KCnJ1yaTal..(I<1\11. npol..(ehtbl no 38Ii1MCTBOBaHVl51M B 06lL.lV1X liei1slx Kamnan1431.r1pYlOTCSl nyrem np\i1mehehvls:i CTaBKM KamnaIll<13al\1<11il K 38TpaT8M Ha,aaHHbl~ akti<1b. CTaBKOL1 KanVlTanJ.13al\I1M S1BJlS1erC5I cpe.qheb3bewehhoe 3HalleHV1e 3aTpaT no 3aL1MaM, npvlmeh\i1tej1bho K 3a!llMaM KOMnaHliI!II rpynnbl, OCTaIOUlMMC5I HenoraweHHblMIil B TelleHl<1e nep\l1oaa, :!a \IICKIlI04eH\I1eM 3aillMOB lieileboro xapaktepa. 3aTpaTbi Ha TeKYUlI1i11 pemoht \11 Texo6cIlY>KV1BaHIi1e OTHOCs:lTC5I Ha pacxo,abi TeKYUlero nepll10aa. 3aTpaTbi Ha 3aMeHY KpynHblx Y3IlOB \I1Il\l1 KOMnOHeHTOB OCHOBHblX cpe.qctb KanMTaIll<13\11pYlOTCSl npl<1 o.qhobpemehhom CnI<1CaHV1\11 no,ajle>kaul\l1x 3aMeHe 4acTe~. 05beKTbi COl..(l<1aIlbHOV! ccpepbl He OTpa>KaIOTCS'I B COCTase OCHOBHblX cpe.qctb, nockoilbky CllLr1TaeTcSl. llto B 5y,aYUleM OHM He npl<1hecyr rpynne 3KOHOMW1E>CKI<1X BblroA. PaCXOAbl no co,aep>kahlr11o 05beKTOS COlll<1aJlbHO~ ccpepbl OTHOCRTC5I Ha 3aTpaTbi no Mepe 11X B03HV1KHOBeH\I15'1. np\l15blilb Lr1Il\l1 y6bltok OT Bb16b1TI<15'1 OCHOBHblX cpe.qctb onpe.qeilretcr KaK pa3hv1l1a Me)KJ:ly noilyllehho~ SblPYYKOill OT npo,aa>k1t1 Lr1 V1X 5aIlaHCOBO~ CTO\l1MOCn,fO \11 OTpa>KaeTCR B np\l16blfllr1 \I1JlLr1 y6bltke 3a roa B COCTaBe npoy\i1x OnepallLr10HHblX,aOXOAOB I<1Il\l1 pacxo.qob, AMopmu3aquH, Ha 3eMeJlbHbie y4actklr1 V1 06beKTbi tle38sepwehhoro CTpOIATeIlbCTBa amopti<13alllr15'1 He HallLr1CJlReTCR. AMOpTLr13allLr1S'1 np041<1x OObeKTOB OCHOBHblX cpe,actb pacc4lr1tblsaetcfi JlI1He~HbIM MeToAoM no rpynnam B TeyeH\I1e cpoka nojle3horo Lr1CnOJlb30BaHLr15'1 aktlr1ba \11 OTpa>KaeTCR B npl<15blil\l1 \11 y6bltke. AMOPTI.r13alll<1>l H8llVlCIl5'leTCSI C AaTbl nplt105petehv1.51 OCHOBHoro cpe.qctba; Ami OCHOBHblX cpe,actb. c03.qahhblx C\I1IlaM\I1 rpynnbl, C AaTbl 38BepLueHV1S1 CTpOLr1TeIlbCTSa 06beKTa \II noarotobki<1 ero K 3KcnnyaTal.\IIILr1. CPOKVI none3horo lacnoflb30bahv151 no rpynnam OCHOBHblX cpeactb, Bblpa'lKeHHble B ro.qax. npeactabilehbl HLr1>Ke: 3.qaHLr1R CoopY>KeHLr1S1 \11 nepeaarollhble yctpo~ctba 2550 MawlIIHbl Lr1 o6opy,aosah\iie np0\l13boactsehhofo Ha3Ha4eHIM'l 515 KOMnbIOTepHas:! TeXHLr1K8 CTaHAapTHbix pa6041ilx MeeT 310 3eMeIlbHbie Y4aCTKIII Lr1 06beKTbi npl<1poaonoj1t:30eahvl5'i TpaHcnopTHble cpeactba 612 np0it13boactbehhbl~ 1<1 X03RillcTSeHHblt.1 V1HBeHTapb I

72 rpynna «Hoaocu6upcKuu 3a600 XUMKoHu,eHmpam06» npume'lahur K KOHconuouposaHHoii cpuhahcoeoli UHcpopMaL(UU 3a 200, 3aKOH'IUewuiicR 31 deka6pr mamenbcmaa no cj:juhahcoaou apehoe. B Tex cilyya51x, Kor,Qa fpynna 516Ils:leTC51 apeh,qatopom no,lj.orobopy apeh,lj.bl, npl>1 KOTOPOi1 npovlcxo,ql>1t nepe,qcl4a rpynne scex cylllectbehhblx PL>1CKOB L>1 Sblro,Q, CBs:lsaHHblx C BJlaAeHL>1eM, apehayemble aktvlsbl Kam~Tam13VlpYIOTC5'1 B COCTaBe OCHOSHblX cpe,lj.ctb Ha AaTY Ha4aIla cpoka apehabl no HaL>1MeHbwe!1 L>13 AByX SeJlL>14L>1H: cnpase,qill1boifl CTOHMOCTl1 apeh,qosahhblx aktvlsob L>1,Q\IICKOHT\IIpOBaHHoi1 CTOVlMOCT\II M\IIHVlMaIll,HbIX apeh,qhblx n11ate)l(e~, CYMMa Ka)l(,Qoro apeh,qhoro nilate)l(a pacnpeaemletc5'i Me>K,D.Y norawehl>1em CYMMbl o0513atejlbctsa L>1 cpl>1hahcobbimvl pacxoa8mvl T8KVlM oopa30m, 4TOObi ooecneyvltb noct05lhhyio seilll14hhy npollehthotli CTaSKL>1 Ha Henor8WeHHblll1 OCTaTOK 3a,Qofl)l(eHHOC1 L>1 no cpl>1hahcoboli1 apeh,qe, CooTBeTCTsYlOl1IHe apeh,qhble 005'13aTeIlbCTBa 3a SblyeTOM 0YAYl1IL>1X cpvlhahcosblx pacxo,qos SKl1lO4alOTCR S COCTas 3aeMHbiX cpeactb, 38TpaTbi He BblflJlaTY npol1ehtoh B COCTase apehahblx njlate>kelil OTpa}KalOTCR B npylobljlvl L>1nL>1 YOblTKe B TeyeHVle cpoka apeh,qbl no IVleTOAY acpcpektl>1bhoifl CT3eKL>1 npollehta. AKTVlBbl, nphoopetehhble no,qorobopam cpl>1hahcobol1 apehabl, amoptl>13l>1pylotc51 B TeyeHL>1e CpOKa YlX nojle3horo YlCnOJlb30BaHl1S'l l1ill1 cpoka apeh,qbl, eci1l>1 OH OOJlee KOPOTKl1 111, ecill>1 Y fpynnbl HeT,QOCTaT04HoLil ysepehhoctl1 B TOM, 'ITO OHa noi1yyl1t npabo COOCTBeHHOCTVl Ha STOT akt\iis Ha MOMeHT OKOH4aH\IIs:I cpoka apeh,lj.bl ryoaun. ryabl>1i1 Y4\11TbiSaeTCR no nepsoha4ai1bh0i.1 CTOVlMOCT\II 3a Bbl4eTOM HaKOnIleHHblX y5bltkob OT 05eCl1eHeHl15'1 npl1 Ham14H\II TaKOBbIX, fpynna Ol1eHL>1saeT ry,qbl>1il Ha npe,qmet ooeclleheh\iis:! He pe}ke OAHOro pa3a B ro,q, a TaK>Ke np\ll HanL>1Yl1L>1 npvl3hak03 o6ecllehehl1r ry,qsl1il pacnpe,qejl5'1etc5i Me>K,QY e,qvlhl1l1am\ii, rehepl>1pytol1il>1mvl AeHe}KHble cpe,qctba, ~1flV1 rpynnaml>1 e,ql>1hl1i1. rehepl>1pylolli\iix AeHe>KHb19 cpe,qctsa, KOTopble, KaK O>Kl1,QaeTCS'l, noily4at npel>1myl1iectsa Cl1HepreTIIl4eCKoro 3cpcpeKTa OT OObeAltIHeHltIs:I 5lt13HeCa, 3TVl e,qvlhl1l1bl \IIflVl rpynnbl e,qvlhvli1 5'1BI1S'llOTC51 Ha4aJlbHbiM YP06HeM, Ha KOTOPOM rpynna BeAeT Y4eT ry,qbl1ila, \II no csoemy p213mepy OHl1 He npebblwalot OT4eTHbl,;i cermeht, npl>1 BbIObITl1l1 aktl>1ba Vl3 e,qii1h\iillbl, rehepl1pytol1iell1 AeHe}KHble cpe,qctba, Ha KOTOPYlO 5blIl OTHeceH ryabiiiil, COOTBeTCTBYlOl1IVle nplii6b\ilvl l1 y6bltkvl 0" 8blOblT1MI BKI1lOyalOT OaI1aHCOBYlO CTOIl1MOCTb ry,qbl>1jla, CSS'l3aHHOro C BblOblSWVlM akt\iibom, KOTOpa51 OObl4HO onpe,qem'letcs'i nponopll\llohai1bho,qoile Bbl6b1Bwero aktiiiba B CTOIIIMOCTl1 e,ql1hiii~bl, reheplllpyi{)llle~ AeHe)KHble CpeACTBa. Hanoa Ha npu6blflb. Hanor Ha npl>16blnb orpa)kaetcs'i B KOHCOflVlAl>1pOBaHHoLil \IIHaHcoBo,;1 L>1H OpMal.\l1l1 B COOTBeTCTBl1\11 C TpeOOSaHII15'1MltI 3(lKOHOAaTeJlbCTSa, KOTopble,Qe~cTByIOT ltiill>1 no CYLLlecTBy BCTynl1Ill1 B CVl1ly Ha KOHeLt OT4eTHoro nep\lloaa. PaCXOAbila03Mel1leH\IIe no HaI10ry Ha npl>10blilb BKl1lO4alOT TeKYLLlVl,;1 VI 0TJ10)l(eHHbl~ HaIlorH Vl npvl3halotcs'l B npl>10bljl\ll ltii1\11 YOblTKe 3a roa, ec11vl TOIlbKO OHII1 He,QOIl>KHbl OblTb OTpa}KeHbl B COCTase np04ero cobokynhoro,qoxo,qa l1i1111 KanL>1Tana B CBI13\11 C TeM, YTO OTHOCS'lTCS'I K onepallvls'lm, OTpa}K8fOl1l1llMCfl TaK>Ke B COCTaBe np04ero COBOKynHoro Aoxo,Qa II1IlVl Kan\llTaIla B TOM >Ke L>1Illtl B KaKOMIlL>160 APyroM OT4eTHOM nepltlo,qe, TeKYl1IVlLil Ha1l0r npeactasil5'1et COOO~ CyMMY, KOTOpYIO npe,qn01laraetcs'i yni1atvltb \1111\11 B03MeCTl1Tb 1113 OlOA}KeTa B OTHOWeH\II\II Hailoro06IlaraeMO~ npvl6blflvl L>1Jll1 YOblTKa 3a TeKYl1l\ll1ll H npe,qbl,qyl1ll1e neplt10,qbl. HaJloro06IlaraeMbie npvloblilb L>1flVl y6b1tof( paccyvltbibatotc5'i Ha OCHOBaHL>1l1 OLleHKl1, ecjlvl KOHCOnl1Al1pOBaHHaS'l cpl1hahcobas'! lt1hcpopmai1vl51 YTsep>K,QaeTCS'l,QO no,qa4h COOTseTCTSYlOl1I\IIX Ha11orOBblX AeKI1apal1l1~, HaJlorVl, OTflVl4Hbie OT Hanora Ha np\llobli1b, OTpa>KalOTCfl B COCTaBe Onepal1HOHHblX pacxo,qob, OTIlO>KeHHbIH HaIlOr Ha npl10bljlb pacc4l1tb1saetcri 110 MeTOAY OaI1aHCOBbIX OOS'l3aTeIlbCTB B 4aCTL>1 nepehecehhoro Ha 0YAYl1ll1e nepl>10,qbl HaIloroBoro y6bltka H BpeMeHHblX pa3h\iii4, B03Hl1KalOLLlL>1X Me>K,Qy HaIlorOSOIfl 6a30111 aktiiib06 \II OOS'l3aTe11bCTS lt1i1x 6aIlaHcosolil CTOl1MOCTblO B cpl1hahcoso,;1 L>1HcpopMaLtl1l1. B COOTBeTCTBl1L>1 C lt1cki1lo4ehli1em, CYUjeCTBYlOl1IHM AIlS'! nepeoha4ailbhoro npi13hahl15'1, OT1l0)l(eHHble HaJlOrl1 He np\ll3halotcs'l B OTHOWeHIlVl spemehhblx pashiai4, B03H1AKalOl.l.Il1X npl1 nepboha4ajlbhom npl>13hahl11i1 aktiiisa l11ll1 06H38TeIlbCTBa no onepal4l>1t1m, He CBH3aHHbiM C OObe,Q\IIHeH\II5'lM\II 6l13HeCa, eci1l>1 TaKOBble He OKa3blS81OT B11YlS'lHIII>\ Hili Ha oyxrailtepckylo, HVl Ha H8J1oro0611araeMYlO npl10bli1b, 5aI1aHCOBaS'l BeIlW..lvHa OTflO>KeHHoro HaI10ra pacc4\11tbibaetcs'i no HaIlorOBblM CTaBK8M, KOTopble,Qe(i\cTBYlOT VlI1Vl no C'/l1IeCTBY BCTynlllIlIil B CIAIlY Ha KOHeLt OT4eTHoro nepl10,lj.a 11 npl>1mehehvle KOTOPblX O>KVl,QaeTCR 8 nepll1o,q CTOPHII1POB8Hl1R BpeMeHHblX pa3hhlt l1jll1 l1cnoilb30aahl151 nepehecehhblx Ha 5Y,QYLLlVle nep!.10abl HaflorosblX y6bitkob. OTI10)KeHHble HaI1oroBble aktl1bbl MoryT OblTb 3a~TeHbl npotylb OTIlO>KeHHbIX HanorOBblX OOS'!3aTeflbCTB TOI1bKO 8 pamkax Ka>K,Qolil OTAeI1bHOIl1 KOMnaHl1l1 rpynnbl. OTflO>KeHHble HaJlOrOBble aktl1bbl B OTHOWeHL>1\11 Bbl4\11TaeMbiX apemehhblx pa3hhl1 Vl nepehecshhblx Ha OYAYl1Il1e nepvlo,[1bl HailorosblX YOblTKOB npvl3hakjtcs'i I1l1Wb B TOM CI1y~ae, KOrAa CYl1leCTBYST BblCOKaSl seposlthoctb noi1y~ehl1s'l 8 oy,qyl1lem HaIloro06naraeMO~ np!.16bijl\ll, KOTopaSl MO}KeT 6blTb YMeHbweHa Ha CYMMY TaKL>1X BbI4eTOB. 17

73 rpynna «Hoeocu6upCKUii 3aeOa XUMKoHu,eHmpamOe» npume~ahur /( /(OHCOnUOUpOaaHHOU cjjuhahcoeou UffW(JIUNICfU 3a aoo, 3aKOH'IUeWUUCR 31 ijeka6pr 2013 <4. HeonpeoeneHHh/e Han020f3b/e n03uu,uu. PYKOBOACTBO npobo,l:lvlt nepeouehky HeOnpe,l:leJleHHblX HanorOBblX n03\.1\4\.1~ rpynnbl S KOH\4e Ka)K,l:\oro OT'leTHOrO nepvloaa. OOfl3aTeJlbCTSa OTpa)KaIOTCS'I no TeM n03v1ltvlflm HaJlOra Ha npvl6blnb. KOTopble, no OL\ElHKe PYKOBO,l:lCTBa, ckopee Bcero. Moryr npvlbectvi K,I:IOnOIlHVlTeIlbHbJM HailorosblM Ha'lVlCIleHl<1flM B cny4ae ocnapvlbahi<1f1 3H1X n03v1ltvli1 HanoroBblMVI oprahamvi. TaKaS1 OLteHKa BblnOnHS1eTCfI Ha OCHOBaHVlVl TOJlKOBaHVlS1 HanorOBoro 3aKOHoAaTenbCTBa,,I:IeViCTBosaSUJero VlJlVl no cy~ectby sctynvlbujero B CVlIlY B KOHL\e OT'leTHOrO nepvlo,l:la VI mo60ro Vl3seCTHoro noctahobnehvls'! cy,i:ia IliIlIIi VlHOro peujehvls1 no no,l:loohblm sonpocam. OOSl3aTeIlbCTs8 no UJTpacpaM, nehflm VI HanoraM, 3a VlCKIl104eHVleM Hailora Ha npvl6blnb, OTpa>KalOTCfI H8 OCHose HaVlnY4UJeVi OLleHKVI PYKOBO,l:lCTBOM pacxo,l:loe, He06xOAVlMbiX,I:IIlS'! yperyi1v1poeahvls1 06S13aTeIlbCTB B KOHLle OTyeTHOrO nepvloaa. 3anaCb/. 3anaCbl }"IVlTblSalOTCS'I no HaVlMeHbWev, \11~,I:IBYX BeJl\l1'l\l1H: cpakt\i1l.1eckoiii ce6ectollimoctvi VI I.IVlCTO~ LteHbl peanvl3allvlvl. npvl ornycke 3anaCOB B npovl3bo,l:lctso VI VlHOM Bbl61:>ITVlVI VlX ouehka npovl3boavltcs1 no MeTO,l:lY Cpe,l:lHeB3BeUJeHHO~ Ce6eCTOVlMOCTb rotoso~ npo,qykltvlvl VI He3a8epUJeHHoro npovl3boactsa BKIllOyaeT 8 ce6f1 CTOI1MOCTb Cblpb>! 11 onnaty TPYAa npovl3bo,l:lctbehhbix paooyvlx 11 MaTepl1anOB. 38TpaTbi Ha npoyvle nps1mble 38TpaTbl, a T8K>Ke COOTBeTcTBylO~ylO,Q0I11O npola3boactbehhbix HaKJlaAHblX pacxoaob, pacc' I\I1TaHHYIO Ha OCHoee HopMaTVlBHoro Vlcnonb30SaHVlS'I npovl3s0,l:lctbehhbix MO~HOCTelii, 11 He BKnlOyaeT pacxo,l:lbl no 3aeMHbiM Cpe,l:lCTBaM. Y>1CTaS1 LleHa peailvl3altvl>1 3TO pacyethafi LleHa npo,q8>klt1 B npouecce 06bl"lHOLi,I:IeSlTenbHOCT>1 3a Bbl4eTOM pacyethblx pacxo,l:lob Ha 3aBepWeH>1e npo>1clbo,qctsa >1 pacxo,l:lob no npoaa>ke.,lle6umopckas 3aaOn}l(eHHOCmb no OCHOSHOtl dermenbhocmu U npo"las de6umopckas 3adon}l(eHHocmb. 3a,l:lOJl>KeHHOCTb no OCHOSHO\i\,I:IeS1TeJlbHOCTI1 VI npoyas1 Ae6>1TOpCKafi 3a,l:lon>KeHHOCTb YY>1TbISaIOTCS1 no amopt>13v1posahh0i1 CTO>1MOCTVI, paccyvltahholi C VlcnOnb30SaH>1eM MeTO,Qa 3cpcpeKTVlBHOIiI CTaSKlt1 npol\ehta. 06ecqeHeHue q,uhahcosbix akmu60a, ompa)f<a\~mbix no amopmu3uposahhoii cmoumocmu. Y6blTKIr1 OT 06eCLteHeHVlfl npl13halotcfi B npl16blflvl VlJlVI y61:>itke no Mepe I1X nohecehvi.fi B pe3ynbtate O,l:lHoro Vlnl1 60nee C06blTVlIii «((C06bITYlIiiI1HAI1KaTopOB y6bitka»). npovl30we,qwi1x nocne nepbohayanbhoro np>13hahvls:i cpvlhahcoboro aktvlba ~1 6Y,l:lyl1.\Ir1X AeHe>KHbIX notokob, CBS13aHHbIX C CPYlH8HCOSbiM akti1bom >1nlfl BI1>1f1IOW>1X Ha seilir14v1hy >1nVl CpOKI1 pac4ethbix C rpynnoi4 cplflhahcobblx akt>1bob, KOTopble MO>KHO OLleH>1Tb C,I:IOCTaTO'1lo\i\ CTeneHblO Ha,l:le>KHOCTVI. Ecn>1 y rpynnbj OTCyrCTBylOT 06'beKTIflBHble,I:IOKa3aTenbCTBa 06eCueHeHlt1f1 AI1S1 IflH,QIflBVI,I:Iyal1bHo OLleHeHHoro cplflhahcoboro aktiflba (He3aS>1CIflMO OT era cy~ec BeHHOCTVI). 3TOT aktvlb SK11lOyaeTCfI B rpynny cp>1hahcobbix akti1s0b C ahanor>1"1hbimifl xapaktepvctylkam>1 Kpe,l:lHTHoro pvlcka VI OLleH>1SaeTCfI B cosokynhoctvi C HI1MVI Ha npe,l:lmet 06eCLteHeHI1S1. OCHOBHble cpaktopbl, KOTopble rpynna npvlh>1maet BO BHVlMaHl1e npvl paccmotpeh~vi Bonpoca 06 o6ecuehehvlvt cpl1hahcoboro aktvlba, ero npocpo"lehhbtji\ ctatyc", B03MO>KHOCTb peanvl3auiflvl 06ecne4eH..,S1, np:~ HaIlWIYlH T8Kosoro. HIfl>Ke nepe4v1cnehbl npoyvle OCHOBHble Kp>1TepVlVl, Ha OCHose KOTOPblX Onpe,l:lel1S1fHCI1 HaJlH"Ilfle 06'beKTHBHbIX nplfl3hakob y6bltka OT 06eCLleHeHVlS1: npocpoyk8 nlo6oro 04epe,l:lHoro nflate>ka. rlplt1 3TOM HeCBoeBpeMeHHafl onnata He MO>KeT 06'bS1CHS1TbCS'! 3a,Qep>KKOVi B pa60te pac4ethbix CHCTeM; KOHTpareHT VlcnblTblsaeT CYll.\eCTBeHHble cpilhahcobbie Tpy,l:lHOCTlt1, "ITO noatbep>kaaetc5'i cpylhahcoboi1 VlHcpopMaUVlelil 0 KOHTpareHTe, H8XO,l:lS1ll.\e\i\CfI s pacnops1)kehvli1 rpynnbl; KOHTpareHT paccmatpv1baet B03MO>KHOCTb 06,~I1BneHlilfI 6aHKpOTCTBa IAn.., VlHolil cpvlhahcobolil peoprahlfl3allvlvl; cy~ectbyet HeraTV16Hoe 1A3MeHeH\I1e nnate>khoro ctatyca KOHTpareHTa, 06ycnoeneHHoe Vl3MeHeH..,51MVI HaLtVlOHanbHblX..,11 VI MeCTHblX 3KOHOMVlyeCKVlX ycnos>1\i\, OKa3bIBalO~>1X B03,1:1eliicTBVle Ha KOHTpareHTa; >1nVl CTOI1MOCTb 06eCneyeHVlfI, eci1v1 TaKOBoe I1MeeTC>!, CYll.leCTBeHHO CH>1>KaeTC51 B peaynbtate YXYAweHVl51 CI1TyaLlVlVl Ha PbIHKe. B LleIlS1X cobokynholii OLteHKII\ 06eCLleHeH>1.f1 cpylhahcobble aktiflsbl rpynnlflpyiotc.fi no ahanorvlyhblm xapaktepvlct\i1kam KpeglilTHoro pvlcka. 3T.., xapaktep\l1ctvlkiti OTHOCflTCfI K OLteHKe 6Y,I:Iyll.\\I1X notokob,i:iehe>khblx Cpe,l:lCTB,I:InS1 rpynn TaKVlX aktiiibob 11\ CBH,I:ISTeIlbCTSYIOT 0 cnoc06hoctvi,i:ieoifltopos noraci1tb ece npvl4v1talow~ecfi CYMMbl B COOTBeTCTB~V1 C KOHTPClKTHblMVI ycnobvls1mlt1 B OTHoweHVIVI OLleH>1eaeMbiX aktvlbob. 18 I

74 :://1 rpynna (HOaoCUt$UpCKUU 3aaOa XUMKOH4eHmpamOe» npume'fahusl K KOHCOnudupoeaHHOCi <puhahc080ii UHcpOpMa14UU 3a 200, 3aKOH'4U8WuiiCR 31 oekat>pr B OCHoee OL(eHKe 3a,Q0J1)f(eHHOCT~ notpe6~teneil1 TenJ10BOC\ 3Heprvt~ J1e)f(ana CTaT~CT~Ka HenJ1 ate)f(eill. 8 COOT8eTCT8~~ c KOTOpO~ onpe,qenretcr eeporthocthar,qoj1r HepeaJ1bHO~,Qe6MTopcKO~ 3a,Q0J1)f(eHHOCTI1 a 38a14C~MOCTI1 OT cpoka ee B03HHKHOSeHVlA. 3a,Q0J1)f(eHHOCTb notpe5htej1eli1 TenJ1a C ~CTeKWI1M CPOKOM 14CKOS0Ii1,QaBHOCTYl nonhoctblo 06(~CLleHYlSaeTC51. 5Y,QYl.LIl1e notok~,qehe>khbix cpe,qctb S rpynne cpl1hahcosblx akti1bob, KOTopble COBOKynHo Ol..!eHI1B8IOTCS'I Ha npe,qmet o6ecllehehi151, onpe,qem:uotc51 Ha OCHoee KOHTpaKTHblX,QeHe)f(HbIX notokob, CBR3aHHbiX C,QaHHbIM14 aktheamii1, 11 Ha OCH08e 14ME"Oll.le~CSl y PYKOBO,QCTBa CTaT14CT14K 'beMaX npocpoyehho~ 3a,Q0J1)f(eHHOCTI1, KOTOpaf1 S03H14KHeT B pe3yj1btate npo~30we,qw14x He6J1aronpl1f1THbIX C06b1T14Ii1, a TaK)f(e 06 ycnewhocti1 noj1yyehi1f1 npocpoyehho~ 3a,Q0J1)f(eHHOCTI1 B npowi10m. CTanlCTI1Ka npowi1blx net KOppeKTl1pyeTcfI Ha OCHOBaHI1~ TeKyll.l~X Ha6J1IO,QaeMbIX,Q3HHbIX,Qnfl OTpa)f(eHI1R S03,QeIi1CTSI1f1 TeKyl.Ll~X ycj1os~iii, KOTOPble He OKa3blsaml BJ1I1f1Hl1e 8 npe,qwectbylolumx nep~o,qax, a TaK)f(e An>l YCTpaHeHIII5\ 3cpcpeKTa npownblx YCJ"lOBIllIi\, He cyu\ectsyioli\i1x S TeKYl.LleM nepl1oae. ECJ111 ycnos~s'i 06eCl{eHeHHOro cp~hahco80ro akti1s8 OTpa>KaeMOrO no amopn13mp08ahholi1 CTO~MOCT~, nepecmatpll1salotcfl B pe3ynbtate neper080pos ~n~ 113MeHflIOTCR KaKI1MllYl60 ~HbIM 06paaoM e Cef13~ C cpmhahcobblmi1 TPY,QHOCTflMI1 KOHTpareHTa, o6ecl{ehehvte onpe,qej15'letcfi C I1CnOIlb30saHMeM nepbohayanbho~ 3cpcpeKTI1sHoIII npol{ehthoiii CTaSKM,QO nepecmotpa ycj1osi1111. Y6bITK~ at 06eCl{eHeHI1f1 scer,qa np113ha1otc51 nyrem C03,QaHI~5'l pe3epba a TaKoIII CYMMe, YTo6bl npl1secti1 6anaHCOSYlO CTOI1MOCTb aktvtsa K TeKYl.Llelll CTOvtMOCTM O>KI1AaeMbIX,QeHe)f(HbIX notokos (KOTopafl He 8KJ1lOyaeT B ce6s:! 6YAYU\ft1e y6bltki1 no KpeAvITY, HenOHeceHHble eu\e S HaCTORU\ee SpeM>l),,QHCKOHTl1pOSaHHblx C HCn0J1b308aHHeM nepaohayaf1bhovi acpcpekti1shovi CTaBK~ npol{ehta no,qahhomy aimmy. PaC'leT,QHCKOHTHpoBaHHoH CTOV1MOCT~ O>KI1,lJaeMbIX,QeHe>KHbIX norokos cpv1hahcosoro akthsa, o6ecne'lehhoro 3anorOM, BKJ1lOyaeT AeHe}f(Hble no'rokh, KOTopble MoryT B03HVlKHYTb S pe3ynbtate 06pal.LleHH5'l S3blCKaHH5'l Ha npeamet 3anora, 3a BblyeTOM 3aTpaT Ha noj1yyehme VI npoaa)f(y 06eCne'leH14f1, He3aSHCI1MO OT CTeneHVI aepo51thocth 06paU1eHVl51 B3blCKaHVlS'l Ha npe,qmet 3aJ10ra. Ecn~ S nocneaylolllem nepl1oae cymma y6bltka OT 06eCl{eHeHI1S1 CHVI)f(aeTCfI, 11 3TO CHVI)f(eHVle MO)f(eT 6brrb 06'beKT~SHO OTHeceHO K C06bITVlIO, HaCTynl1SWeMY nocne nph3hahi1s1 06ecLleHeHV1S1 (KaK, HanpVlMep, nosblwehvle KpeAI1THoro pehti1hra,qe6l1topa), pahee OTpa>KeHHblL1 y6bltok OT 06eCl{eHeHHfI SOCCTaHaSJ1HBaeTCfI nocpe,qctsom KOppeKTl1pOSK14 C03,QaHHoro pe3epba l.jepe3 nph6blj1b 11J1V1 y6bltok 3a roll. AKTHBbl, norawehvte KOTOPblX H6S03MO>KHO VI S OTHOWeHI1V1 KOTOPblX 3asepweHbi ace He06xo,QVlMble npol\eaypbl C LjeI1blO noilhoro \11J111 yactw,horo B03MeLl.leHH51 H onpe,qei1eha OKOHyaTeJ1bHafi CYMMa y6bltka, cnhcblsalotcfi 3a CYeT CCPOpMVlposaHHoro He 6anaHce pe3epsa noa 06eCl{eHeHMe. nocne,qyloll.lee SOCCTaHosneHHe pahee cnv1cahhblx CyMM Kpe,QI1TyeTcfI Ha CYeT pe3epsa OT o6ecllehehi1s'l S npl16blnl1 14nVl y6bltke 3a roa. npeoonnama. npeaonnata OTpa)f(aeTCS1 B cpl1l1ahcoboli\ V1l1cpopMaLl\llM no nepbohayai1bhol1 CTOVlMOCTH 3a SblyeTOM p63epsa no,q 06eCl{eHeHvte. npeaonnclta KnaCCl1cpVll{l1pyeTC5'l KaK,QonrocpOYHa5'l, ecm.., O)f(H,QaeMblL1 CpOK noj1yyehi1s'l TOBapoB HJ1H YCI1yr, OTHOC5'lU1V1XC51 K HeC1, npesblwaet OAI1H raa, VlnH eci1h npe,qonj1ata OTHOCVlTCS'l K aktv1sy, KOTOPbl1ll 6y,QE:T OTpa>KeH B yyete KaK BHe060pOTHblH npl1 nepaohayaj1bhom npl13hahvlvt. CYMMa npeaonj1atbl 3a nph06peteh~e aktvlba SKJ1104aeTC5'l a era 6aJ1aHcoeylO CTOHMOCTb npl1 nonyyehl111 rpynnoli\ KOHTpOnf1 HaA 3THM aktvlbom 11 HaJ1~YI1H BepOS'lTHOCTV1 Toro, YTO 6YAYI.LIV1e 3KOHOMVlyeCKVle BbtrO,Qbl, CBs:l3aHHble C H~M, 6y,QYT nonyyehbl fpynnoyi. npol.jafl npe,qonj1ata cnhcblsaetcfi Ha np~16blj1b 11J111 y6bltok npvl nonyyehvli1 TosapoB 11J1V1 yci1yr, OTHOCS'lU\I1XCS'l K HeH. Ecnlll I1MeeTCfI npl13hak TOro, YTO akthsbl, Tosapbl ~n~ ycnyrvl, OTIIOCflIl.lVleCS'I K npe,qonj1ate, He 6y,Qyr nonyyehbl, 6anaHcoaaS1 CTO!llMOCTb npeaoni1atbl no,qne)f(ht YMeHbweHVllO, H COOTBeTCTSYIOU\VlC1 y6bltok OT 06eCL.\eHeHVlf1 OTpa)f(8eTCs:l S npla6blj1v1 HJ1V1 y6bltke 3a roll,llehejkhble cpeacmea U ux 3KeueaneHmbl.,[{eHe}f(Hble cpe,qctba H lax 3KSI1SaneHTbi BKJ1lOyalOT AeHe)f(Hble cpe,qctsa a Kacce, cpe,qctsa Ha 6aHKOSCKI1X CyeTaX,QO soctpe60sahhs'l 11,QpyrHe KpaTKocp04Hbie SbICOKOJ1V1KBI1,QHble HHSeCTI1l{V111 C lepaohayai1bhblm CpOKOM norawehvlfi comacho Aorosopy no Tpe6oBaHI1IO.,[{eHe}f(Hble cpeactsa VI HX 3KBHBa,1eHTbl YYI1TbISafOTCs:l no amopth3hposahhoyi CTOI1MOCTH, paccyvltahhoyl c >lcn0i1b30aahl1em MeTo,Qa 3cpcpeKTHBHOIII CTaBKVI npol{ehta. 19

75 rpynna «Hosocu6upCKUU 3aSOO XUMKoHu,eHmpamOS>J npume"lahur H HOHCOJTudupoeaHHOUq,UHaHCOeOU UHq,0pMatjUU 3a aod, 3aHOH"IUeWUUCR 31 o9ka6pr 2013 a. AKL4uOHepHblu Kanuman. OOblKHoseHHble akl\i1111 OTpa)\(aIOTC~ K8K Kamnan. AononHIllTenbHble 3aTpaTbl, OTHocS1~VlecS1 K BbmycKY HOBblX ak~iiivi, OTpa>KaIOTCS1 B COCTaBe KanlliTalla KaK YMeHbweHllle (3a Bbl'leTOM Hallora) CYMMbl, noj1y'lehhoiii OT 13'olnycKa. CYMMa npebblwehiii~ cnpabeall!;1bo~ CTOIliMOCTIII nolly'lehhbix cpeactb HaA HOM!;1HaJ1bHoIII CTOIiIMOCTblO Bblny~eHH'olx ak~liiii1 OTpa>KaeTC~ KaK 3MVlCCIIIOHHbllll AOXOA B KanlllTalle. BblKynneHHble co6cmeehhble aku,uu. B cj1y'lae nplll05petehilifi KOMnaHllleli ee AOYepH!;1MIII KOMnaHlIIs:lMIII ak~1ii1i1 KOMnaHVlVI, ynj1ayehhoe B03Harpa>K,QeHli1e, BKIlIO'la~ 11106'ole OTHOCs:I~!;1ecs:I K 3T0il1 onepal\lilil npflmble 3aTpaTbi 3a B'oI'leTOM Ha1l0ra Ha npvloblllb, BblYVlTaeTCs:I 1113 oo~eh CYMMbl Kam1Talla, nplll'lilitalo~erocsl aki..i110hepam KOMnaHIIIIII AO MOMeHTa norawehiiisl, nobtophoro BblnYCK npoaa}!(vi 3TVlX akl..ilih. npill noclleayio~evi npoaa>ke 1iI111i1 nobtophom BblnYCKe TaKIliX ak~vlii1 B 06pa~eHllle, nolly'lehhoe B03Harpa>K,QeHVle, 3a Bbl'leTOM npflmblx $\OnonHVlTellbH'oIX 3aTpaT no CAellKe III COOTBeTCTsylO~eH CYMM'oI Hall0ra Ha nplll6blllb, BKIllOyaeTcfI S::;OCTaB KanlllTana, npvlyi.1talo~erocsl akuvlohepam KOMn8HIIIVI.,quauOeHObl. AVlBIIIAeHA'o1 OTpa>KaIOTCSl K8K 06513ar<;;J1'oCTBCl VI BblYVlT810TCSl 1113 CYMMbl KanVlTaJ1a B nepllioae, B KOTOPOM OHIII 6'olllV1 OOM'1811eHbl III OAoOpeHbl. II1HcpopMaLlVlfl 0 AVlBIliAeHAax, 06bs:lBlleHHbix nocne OTYeTHOH AaTbl, HO AO AaTbl YTBep>K,QeHVlfI KOHC0J1V1AVlPOB8HHolII cp!;1hahcobovi VlHcpopMaLlIII!;1, OTpa>KaeTC~ B npvlme4ahvliii «COO'oITVlfI nocj1e otyethoiii AaTbl». Hanoa Ha oooaenahhyio cmoumocmb. Hallor Ha Ao6aBneHHYlO CTOVlMOCTb, OTHOC51~IIIVicSl K BblpYYKe OT peam'l3al\vliii, noalle)kiiit ynllate B OIOA)KeT Ha 60J1ee pahh1010 Vl3 ABYX AaT: (a) AaTY nolly'iehiiis'! CYMM Ae6V1TopcKOIII 3aAOll}!(eHHOCTVI OT KJ1V1eHTOB IIIllV1 (6) Aary noctabkvi TOBapoB VlllV1 ycllyr KJ1l11eHTaM. HAC, ynj1ayehhbllll npl1 nplil06petehvlvi TOBapOB VI ycnyr. B o6~em cnyyae noalle>kvlt B03Me~eHVlIO nyrem 3ayeTa npotvlb HAC, Ha'lVlClleHHoro C Bblpy'lKVI OT p8811v13allvlvl, no nonyyehvlii1 CyeTa~cpaKTYPbl npoaabl..la. TaKoIII 3aY8T npovl3boaii1tc51 B COOTBeTCTBII1V1 C HallorOBblM 3aKOHOAaTellbCTBOM. HAC K ynllate 111 HAC ynllayehhblh packpblbaetcr B KOHComlAlI1pOBaHHOM ONeTe 0 q,ii1hahcobom noll0)kehii1v1 B pa3bephyrom BVlAe B COCTaB8 aktii1bob VI 06Sl3aTellbCTB. npvi C03AaHVlII1 pe3epba noa o6ec1i8hehvle Ae6lr1TOpCKOIII 3aAOn>K8HHOCTVI YOblTOK OT 06ec~8HeHVlR OTpa>KaeTCR Ha nonhyto CyMMY 3aAOn)KeHHOCTVI. BKIlIO'lafl HAC. Kpeoumbl u 3aUMbl. KpeAVlTbl VI 3alllMbl OTpa}KaIOTC$1 no 8MOPTI13V1poBaHHoIII CTOVIMOCTIII C Vlcnonb30BaHVleM M8TOAa 3cpq,eKTVlBHOiil CTaBKVI npotlehta. KanUmaJTU3au,UR 38mpam no 38UMaM. npouehtbl no 3aVlMCTSOSaHVls:lM B o6~vlx l\en>lx Kanll1TallV13111pYlOTCfI nyrem nplilmehehvl>1 CTaBKVl KanVlHlJ1V13aLlVlVl K 3aTpaTaM Ha AaHHbliil BKTVlB. CTaBKoiil KanViTanlr13aL\11111 flsj1>18tcfi cpeaheb3beujehh08 3H8'IeHVle 3aTpaT no 3a1llMaM. npvlm8hvltellbho K 3alllMaM KOMnaHIi1111 rpynnbl. OCTalO~VlMCSl H8noraweHHblMVl B T84eHVle nepvloaa, 3a VlCKIllOyeHVleM 3alllMOB lieneboro xapaktepa. 3aTpaTbi no 3aViMaM, H8nocpeACTBeHHO CBfl3aHH::>18 C npvl06pet8hvl8m, CTpOVlTenbCTBOM II1nVl npovl3boactbom aktvlba, noarotobka KOToporo K npe,afloj1araemomy Vlcnonb30BaHVlIO Vlnlll ):I11f1 npoaa>k1i1 06Sl3aTeJ1bHO Tpe5y8T 3Ha'lVlT8I1bHOrO SpeM8HII1 (KBan!JIcpVll\l1pyeMbIH aktvlb). BKIlI04aIOTCS1 S CTOIllMOCTb 3Toro aktvlba, ecll111 AaTa Ha4aJ1a KanIl1TanIll3al\VI>1 npl1xoavltcsl Ha r. VlllV1 6011ee n03ahioio AaTy. AaTa Hayana KanVlTallV13aLlVlVl HacTynaeT. KorAa (a) rpynna HeceT pacxoabl, CSSi3aHHbie C KSaI1V1cpVlL\VlpyeMbIM aktillbom; (6) OHa HeceT 38TpaTbllO 3aiilMaM; \11 (S) OHa npeanpliihvlmaet AeI1CrBVI~, H806XOAVlMbie Allf1 noarotobkill aktvlba K np8anollara8vlomy Vlcnonb30BaHVlIO VlnVl npoaa>k8. KanVITanlr13aI..lVlS1 3aTpaT no 3aVlM8M npoaoj1)kaetcfi 1;) AaTbl, KOrA8 aktvlbbl B OCHOBHOM rotobbl Allf1 VlcnOllb30BaHlllfI Vlllli1 npoaa)kvi. rpynna KanViTallV13V1pY8T 3aTpaTbi no 3a1llMaM, KOTOPblX MO}KHO 6blll0 6bl 1I136e}!(aTb, eci1v1 6bl OHa He np0ll13bella KamnanbHble pacxoabj no KBaJ1V1cpVll..jVlpyeMbIM aktvlsam. KanVlTam13111poaaHHbie 3aTpaTbi no 3aVlMaM pacc'lvltbibaiotcfi Ha OCHoe8 cpeahelil CTOVIMOCTVI cpvlhahclllposahvlsl fpynnbl (cpeahes3sewehhbl8 npoll8hthbie pacxoabl npvlmehfl~jtc>1 K pacxoaam Ha KsaJ1V1cpVlllVlpyeMble akti1bbl) 3a VlCKJ1lOyeHVleM CI1Yl.la8S, KorA8 Cp8AcTBa 3all1MCTSOB8Hbi AIlS'! np1l106p8t8hvls:! KB811l1cpll1~lI1pyeMoro aktvlba. ECJ111l 3TO npoi1cxoailit. KanVlTaJ111!3I1pYIOTCfI cpaktlilyeckvl8 3aTpaTbl, nohecehhble no 3TOMY 3alllMY B Te48HII18 nepvloaa, 3a Bbl4eTOM nloooro VlHS8CTVlLlll10HHorO AoxoAa or Bp8MeHHoro I1HSeCTVlpOS8HII1R 3TIIIX 38eMHbiX cpeacts. 20,

76 rpynna «Hosocu6upCKUii 3aSOO XUMKOH~eHmpam()S}} npume'lahufi K KOHCOnUOUpOaaHHOU q,uhahcoaou UHq,0pMau,UU 3a ;:00, 3aHOH'IUeWUUCR 31 ijeka6pr 2013 a. rocyoapcmsehhble cyocuouu. npeaoctabn~emble rocyaapctbom CYOCl1Al1V1 np143haiotcs'l no cnpaseafll1solil CT014MOCT14. ecn14 14MeeTC5'I AocTaTo<IHal=! ysepehhoctb S TOM, 'lto CYOC14A145'1 0YAeT nony'leha 14 rpynna YAOBneTBop5leT BceM yc:nobvls<m An 5'1 n0j1y'leh145'1 TaKolil cyoc14a1414. rocyaapctbehhble Cy6CVlA1I1l1, CBfl3aHHbie C npl106petehl1em OCHOBHblX cpeactb, BKnlO'lalOTCfI B COCTaB AonrOCpO'lHbIX 06S13aTenbCTB KaK AOXOAbl 0YAYLLll1X nepl10aob VI pabhomepho OTHOCflTCl=! Ha np140blj1b 111m" YOblTOK B Te4eHIi1e npeanonaraemoro cpoka VlcnO.lb30SaH14>l cootbetctbyiolll14x aktii1bob. rocyaapctbehhble cy6c14aii114, BblAen~eMble Ha OCYLLlE:CTsneH14e 3aTpaT. paccmatpl1baiotc5'i KaK AOXOAbl 0YAYLLl14X nepvloaob 1.1 np143hsiotc>l B npl.10blj1l1 l1n14 YOblTKe 3a roa KaK npo'lvllll Onepallli10HHbllll AOXOA B Te4eHIi1e nepvloas, COOTseTCTBYIOLLlero BpeMeHIi1 El03H14KHOBeHIi1f1 3aTpaT, KOTopble OHl1 AOn>KHbl KOMneHC14pOBSTb. KpeoumopcKal1 3aOOn)f{eHHOCmb no OCHOf3HOU oel1menbhocmu u npo'lal1 KpeoumopCKal1 3aOOn)f{eHHocmb. 3aAOn>KeHHOCTb no OCHOBHOlil Aes:!TenbHOCT14 Ha414cnfleTCfI no cpakty l1cnonhehii1f1 KOHTpsreHTOM CBOIi1X AoroBOPHblX OOS'l3aTenbcTs l1 Y'4l1TbISSeTCS'l no SMOPTl13Ii1POBSHHOlil CT0l1MOCT14 C l1cnonb30bshl.1em MeToAa 3cpcpeKTl1SHOVt CTSSKl1 np0l.\8hta. Pe3epsbl npeocmol1uj,ux pacxooob u nname)f{eii. Pe3epsbl npeactos'lllll1x pacxoaob 14 nnate>ke~ npeactssnfllot COOOlil oofl3atej1bctsa Hecpl1HaHCOBoro XspsKTepa C HeonpeAeneHHblM CPOKOM 1I1J11i1 CYMMOl1. OHl1 HS4l1CnflIOTC~, ecj1l1 rpynna BcneACTE!l1e onpeaej1ehhoro COObITIi1f1 B npoujnom I.1MeeT IOpl1Al1'leCK1I1 OoocHoBaHHble 14nli1 AOOPOBOJ1bHO np14h~tble Ha ceol=! 06f13aTeJ1bCTBa, AJ1S1 yperyn14pobahi.1f1 KOTOPblX C oonbujo~ CTeneHblO SepOl=!THOCTI.1 notpeoyetc~ OTTOK pecypcob, npeaycmatpvlsalolllvlx 3KOHOMI.1'leCKI.1e BblroAbl, VI SenVlYIi1HY 06f13aTenbcTBa MO>KHO OlleHl1Tb S AeHe>KHOM Sblpa>KeHI414 C AOCTaT04Ho~ CTeneHblO Ha,Lle)KHOCTIi1. Pe3epsbl rpynnbl SKnlO4alOT pe3epsbl no 3spaBoTSHHbiM 14 Heli1CnOIlb30BSHHbiM ornyckclm, pe3epbbi Ha SOCCTaHOBJ1eHIr1e 3eMenbHbiX Y'laCTKOB, pe3epsbl no CYAeOHblM pa3014patenbctssm VI npo'l14m ycnobhblm oofl3atenbctbam. Pa3Mep pe3epba onpeaej1s1etcs1 Ha OCHOBe OL\eHK14 CyWJlbl pacxoaob, HeOOXOA14MbIX AnS'l noraujeh14s1 OOfl3aTeJ1bCTBS Ha OT'leTHYIO ASTY C Y'leTOM P14C{OS li1 HeonpeAeneHHOCTli1, npli1cylll14x AaHHOMY 005'l3STenbCTBY. Pe3epSbi nepecmatp14bsiotc>l Ha Ka>K,QYfO OT'leTHYIO AaTY li1 OTpa>KeH14f1 TeKYLLle~ OLleHK14. KOppeKTli1PYIOTCS'l AJ1S'l nepecl./em UHocmpaHHblX samam. <1>YHKll140HanbH0l1 BanlOToliI Ka>K,QOlll 143 KOHCOnIi1Al1pyeMblx KOMnaHli1l1 rpynnbl, s<sns1etcfi BaJ1IOTa npe06naasiollielil 3KOHOMl1'leCKOVt cpeabl, B KOTOPOlil KOMnaHli1f1 OCYLLleCTBnS1eT CSOIO AeflTeJ1bHOCTb. <1>YHKll140HanbHOI~ SanlOTOtA KOMnaHVlVI, ee AOyepHl1X npeanp14s1t14l11 l1 BaJ1IOTOVt npeactabilehi.151 cpvlhahcobo~ VlHcjJOPMClL\lI1Vl rpynnbl 5lBr151eTCS1 HaLWIOHanbHa~ BanIOTa POCCli1~CKOlil <1>eAepaLll1l1 poccli1vtckl1~ py6nb. AeHe>KHble aktii1sbl li1 06S'l3aTenbCTsa nepesoas'ltc>l B CPYHKl.\li10HanbHYIO BsnlOTy Ka>K,QOl1 KOMnaHV1li1 no 0cp1l1L\li1aJ1bHOMY 06MeHHOMY KypCy, YCTaHosneHHOMY L\eHTpanbHblM EaHKOM POCCIi1~CKOi1 <1>eAepallli1li1 (Aanee no TeKCTY «L\E P») Ha COOTseTCTSY,'OLLlV1e OT4eTHbie AaTbl. npli16blj1b V1 y6bitok, B03H14KaIOLLl14e npli1 OCYLLleCTBJ1eHli1li1 pac4etob li1 nepec4ete AeHe)KHbIX aktl1bob li aTenbCTS B CPYHKlIli10HaIlbHYIO BanlOTY OTAenbHO~ KOMnaHli1l1 no 0cp14l\li1aJlbHOMY KypCy, YCTaHosneHHoMY LIE P<1> Ha KOHell roaa, OTpa>KaIOTCfI B npl16blnli1 V1J1L1 y6bltke KaK cjjliihahcosble AOXOAbl li1n14 pacxoabl. nepecyet no KypCy Ha KOHel\ roaa He npoboali1tc5i S OTHOUJeHIi1li1 HeneHe>KHblX ctateli! 6anaHca, 1I13MepS'leMblX no V1CTopl14ecKolll CTOI1MOCTl1. HeAeHe>KHble CTaTbV1 6aJ1aHCa, 1i13MepfleMbie no cnpaseanl1bovi CT0Ii1MOCT14 S V1HOCTpaHHoliI sanlote. S TOM 'lv1cne Ii1HSeCTli1lll1li1 E Ksnli1TaJ1, nepecyii1tbisaiotcs1 C l1cnonb30bah14em KYpCOB BanlOT Ha AaTY onpeaenehli1f1 cnpaseaj1li1soli1 CTOV1MOCTli1. Bnli1f1H14e K0J1eoaHli1111 OOMeHHblX KYPCOB Ha li13mehehlie cnpaseaj1ii1bo~ CTOli1MOCTli1 He,[leHe>KHbIX ctateji1 OTpa>KaeTCS'l S COCTase np140bln14 1i YOblTKe OT l13mehehlis'l cnpsseaj1li1boli! CTOli1MOCTVI. no COCTOs:lH141O Ha r. ocp14l\l1anbhbivt o6mehhblill KypC, V1cnonb3yeMblVt A1151 nepecyeta 6anaHcoBbiX OCTaTKOS B l1hoctpahholi1 sanlote, COCTClS11f1J11 Aonnap CWA (HS r. 31,3727 py6., Ha r. 32,1961 py6.). BblpY'lKa OT npoaa>k1i1 TOBapoB npli13haetca Ha MOMeHT nepexoaa PIi1CKOB l1 SblrOA, CBS13aHHbIX C npabom c06ctbehhoctv1 Ha TOBapbl, 06bl4HO S MOMeHT otrpy3kii1 TOBapoB. Ecnli1 rpynna 6epeT Ha ce651 oofl3ahhoctb AOCTaBl1Tb Tosapbl AO onpeaenehhoro MeCTa, SblpY4Ka npli13haetc~ Ha MOMeHT nepeaa'll1 TOBapoB nokynatej11o B nyhkte Ha3Ha'leHli

77 rpynna «Hosocu6upCKUU 3asod XUMKoHu,eHmpamoe» npume'lahur If KOHconuoupoeaHHOU cpuhahcoeou UI'''J.)Uj.IMa 3a aoo, 3aKOH'IUSWUUCfl31 OeKa6pfl 2013 a. Peanlll3aLlVlfl ycnyr npl13haetcfl B TOM yyethom nepliloae, B KOTOPOM AaHHbie ycnyrvl 5blnVl OKa3aHbl, VlCXOAfl 143 CTeneHVI 3aBepweHHOCTVI KOHKpeTHO~ onepalliiivl, OLleHV1BaeMO~ nponoplliiiohanbho Aone cpaktvlyeckiii npeaoctabnehhblx ycnyr 8 06lLleM 05beMe ycnyr, KOTopble AonIKHbl 6blTb npeaoctabnehbl no AorOBOpy. BblpYYKa OTpa)KaeTCR 3a BblyeTOM HAC V1 CK~IAOK. BenV1YIIIHa BblPYYKVI onpeaenfletcs'\ no cnpabeanltlbo~ CTOIIIMOCTVI B03Harpa/KAeH.Ul, nonyyehhoro 14nVl noaneikalllero nonyyeh14io. ECJ1II1 He npeactabnfletcfl 803MO)KHbIM HaAeIKHO OLleH14Tb cnpaseanvlsylo CTOIIIMOCTb TOBapa. nonyyehhoro no 6apTepHO~ CAenKe. TO Sblpy'lKa OLleHVlsaeTCfI no cnpaseanv1bolii CTOY1MOCTV1 npoaahhblx TOBapOB IIInVl yciiyr. npollehthble AOXOAbl nplll3halotcfl nponoplliilohanbho B TeyeHlile BpeMeHIil q,vlhahcvlpobah14fl, C IIICnOIlb30BaH14eM MeTOAa 3cpcpeKTIilBHO~ CTaBKIII npolwhta. B3aUM03a'lembi U 6apmepHble onepau,uu. LjacTb onepallvl~ KynnlllnpOAa)KV1 OCYLlleCTBII.!1eTCfl C 14CnOnb30BaHVleM 83alllM03ayeTOS VlnVl BeKcenelil. EiblnYLLleHHbie KnllleHTaMVl Iil TpeTbVlMVl nvlllclmvl BeKCen51 OTpa)KaIOTCSl no amoptiil3vlpobahho~ CTOVlMOCTIII C \l\cnonb30bahlllem MeTOAa 3q,cpeKTIIIBHO~ CTaBKIII npollehta. Pe3eps noa 05eCLleHeHllle BeKcene~ C03AaeTCfl nplll Hanlil41il1il 06beKTIIIBHbiX CSIilAeTenbCTS TOro, YTO rpynna He CMOIKeT nony4lilt:> nplilyiiitalolllyiocfl e~ CyMMY S YCTaHOBneHHblC1 AorOBopOM CpOK. CYMMa pe3epsa npeactasnflet co60111 pa3hl'illy Me/KAY 6aIlaHCOBO~ CTOIIIMOCTblO aktiilba Iil npiiiseaehhoiil CTOIIIMOCTblO O)KIilAaeMbIX nmokos AeHe)KHbIX cpeacts, pacc4111tahho~ nyrem AIIICKOHTlllpOBaHVlfl no nepbohayailbho~ sq,cpektvlbho~ CTaBKe npollehta. HeAeHe)KHble onepalliiiiii VlCKnlOyeHbl Vl3 KOHCOnl'lAVlpOElaHHoro OT4eTa 0 ASIII)KeHV1l'1 AeHe>KHbIX cpeacts. L>1HseCTIIIl!IIIOHHble Vl cpvlhahcobble onepal!iiiiil, a TaK>Ke VlTOrOBbl1l! pe3yiibtat onepallvlohhoi.1 Aes:lTenbHOCTVl npeactabnfllot c060~ cpaktiil4eckoe AB.I>KeHIilSl AeHeIKHbix cpeactb. B03Haepa)l{deHUR pa60mhukam. HaYVlCIIeHllle ::;apa60tho~ nilatbl. CTpaxoBblx S3HOCOS S nehciiiohhbl~ CPOHA PoccllllilcKO~ >eaepalliiiiii Iil CPOHA collvlanbhoro ctpaxobah~fi. onila4111saemoro eikeroahoro OTnycKa III OTnycKa no 60Ile3HIII. npemiil~, a TaKIKe HeAeHe)KHbIX I1brOT (T8KIIIX KaK ycnyrvl 3ApaBooxpaHeHIilfl Vl AeTCKlllx caaob) npoboaiiitcfl S rom rom, KorAa ycnyri'l, onpeaenfllolllvle AaHHbie SIIIAbl s03harpa/kaehiii~, 6b1J1Vl OKa3aHbi COTpYAHV1~aMIil rpynnbl. fpynna He IIIMeeT KaKIilXf1ll\60 npasosblx VlIlIII BblTeKalOlLlIIIX 1il3 C110)K1il8We~C51 AeIl08J~ npaktiilkvl 06fl3aTenbCTB no BblnnaTe nehc~i.1 VlIIIII ahanorlil"lhblx SbmnaT. CBepx YCTaHOBneHHblX 3aKOHOAaTenbCTBOM OT4111CIIeHlllIiI B CPOHAbl. npu6btnb Ha aku,ujo. nplll6bll1b Ha 06blKHoaeHHYlO ckllvlio onpeaenfletcfi nyrem AeneHIilSl nplil6blnll1, npwl1l1taloulevicfl Aep)KC:lrenflM 06bll<HOS9HHbiX 8 KI..\\IIVi, Ha cpeaheb3s9wehhoe K0J1V11.19CTSO 06blKHoeeHHbiX akl.\vl~ B 06palLleHVl~ B TeyeHllle OT4eTHoro nepliloaa. 3a BblyeTOM cpeahero KOJ1Iil"leCTBa C05CTseHHbiX akll~~, BblKynJ1eHHbiX Y aklliilohepob, B3aUM03a'lem. <PVlHaHCOBble aktilsbl ~ 06513aTenbCTsa 838VlMHO 3aYVtTblsa1OTC~ Vl e KOHcon~AVlpOBaHHOM OTyeTe 0 cpvlhahcosom nono>kef1il1il OTpa>KaeTCfl YIIICTafl aeiliiiyii1ha TOl1bKO S Tex cnyyaflx, KorAa CYlLlecTsyeT IOpVlAIII4eCKVl YCTaHOBneHHoe npabo npoitl3sectll S3alllM03a4eT OTpa)KeHHblX CyMM, a TaK)Ke HaMepeHVle n~60 npolil38ectiil 83alllM03a"leT, 11Vl60 oahobpemehho peanvl30batb aktl'ib VI yperynlilpobatb 06fl3aTenbcTBo 4. KmO'IeBble 6yxrallTepCKMe 04eHKM M npoq,ecchohailbhble CY)KAeHMR B npmmehehmm Y'IeTHOM noj1lttmkm PaC'IeTHOe o6ec4ehehme ryabhna. fpynna npoboaylt TecTVlpoBaHVle ryabiilj1a Ha 05eCLleHeHllle He peike OAHoro pa3a e roa. B03MeLLlaeMbie CyMMbl SAVlHVlLI, rehepvlpylolllll1x AeHeIKHbie cpeactsa, onpeaens:llotcsl Ha OCHoeaHIIIIII pac4etob VlX LleHHocTVl, nony4aemo~ e pe3y11btate IilX IIICnO[lb30SaHl'ISl. OmnO)l{eHHble Hanoeu, CSR3aHHbie C uheecmuqurmu e OO'lepHUe KOMnaHUU. rpynna He OTpa3~na OTnO}l(eHHble HanorOSble o6fl3atenbctba B OTHOWeHllVl spemehhblx pa3hiii Ll, CSfl3aHHbiX C IIIHBeCTIIILlIil51MVl B AO"lepHVle KOMnaH1I11il, TaK KaK rpynn8 MO}l(eT KOHTponlllposaTb CpOKVl B03MelLleHVlfl AaHHblX spemehhblx pa3hvll.\1il He nilahvlpyet B03MelLlaTb VlX PlilMOM 6YAYlLleM. 22

78 rpynna «Hosocu6upCKUU 3asod XUMKoHu,eHmpamOS)) npume<fahur K KOHCOnUOUpOaaHHOU cpuhahcoaou UHcpOpMatlUU 3a aod, 3aKOH<fUaWUUCR 31 oeka6pr 2013 a. 4. KmOlJeBble 6yxranTepCKllle Ol4eHKI1 11 npo$ecci10hai1bhble cy)i{,d.ehiiih B npliimehehlii1ii YlJeTHOH nom1tiiikiii (npoaon>kehllle) CPOKU none3hoao ucnonb30aahu$j OCHoaHb/X cpedcme. PYKOBOACTBO fpynnbl onpeaen~et CpOKIll nojle3horo IIIcnOJlb30BaHIII~ OCHOBHblX cpeactb Ha OCHOBe onblta Ol.\eHKIII ahajlorw IHbIX OCHOSHblX cpeacts no rpynne 3AaHIII~, coopy>kehiiisl, nepeaatoyhble YCTpoHcTBa, MaWIIIHbl III 060PYAoeaHllle. nplii nposeaehlii1ii pekohctpykl.\iiiv" MOAepHIII3al.\lIIv, OCHOBHblX cpeactb CpOK nojle3horo IIIcnOJlb30SaHIIISl MO>KeT 6blTb nepecmotpeh B CTOPOHY YBeJllIIyeHIII51. 3KOHOMIIIyeCKllle BblroAbl, nplllcyl.l\liie aktiiibam, peajllll3yiotcsl B TeyeHllle CPOKOB IIIX nojle3horo 11CnOJlb30BaHIIIR OAHaKo TaKllle cjjaktopbl, KaK TeXHlIIyeCKOe III KOMMepyeCKOe YCTapeBaHllle III COCTOSlHllle aktlt1ba (BKIllOyaSl onepal.\iiiohhble cjjaktopbl III TeXHlIIyeCKIIIV1 KOHTPOJlb), yacto npliiboaslt K 1113MeHeHlllIO Ol.\eHKIII 3KOHOMVlyeCKIIIX BbiroA OT IIICnOJlb30BaHIIISl aktiiibob. PYKOBOACTBO nepiiioaliiyeckiii nepecmatpliibaet Ol.\eHKY OCTaBwerocSl cpoka nojle3horo IIIcnonb30BaHIIISl OCHOBHblX cpeactb. CnpasednueaR cmoumocmb cpuhahcosblx uhcmpymehmoa. PYKOBOACTBO ipynnbl onpeaejlslet MeToA ol.\ehkiii cjjliihahcobblx IIIHCTPYMeHTOB, He kotv1pyemblx Ha aktiiibhom pblhke, Ha OCHOBe npocjjecciiiohajlbhblx CY>KAeHIllv,. nplii 3TOM npv1meh~iiotc>i MeTOAbl Ol.\eHKIII, 06blLJHO IIICnOJlb3yeMbie yyacthiiikamiii pblhka. 6aJlaHCOBa51 CTOIIIMOCTb 3av,M03 11 Ae6111TOpCKOV, 3aAOJl>KeHHOCTIII fpynnbl 6blJlliI paccyiiitahbl Ha OCHOBe ahajllll3a AI1CKOHTl1pOBaHHblX AeHe)f(HbIX notokob C li1cnojlb30sahv1em CTaBOK AIIICKOHTlI1pOBaHIIISl, li1cnojlb3yembix B pblhoyhblx CAeJlKaX AJl51 ahajlorll1yhblx li1hctpymehtob. npuhu,un HenpepbJ6HOCmU dermenbhocmu. PYKOBOACTBO ipynnbl noarotosiiijlo AaHHYIO cjjliihahcobyio IIIHcjJopMal.\1II1O Ha OCHOBe nplllhl.\li1na HenpepblBHoi;1 Ae51TeJlbHOCTlI1.,QaHHoe CY>KA ehv1e PYKOBOACTBa OCHOSblBaeTCSl Ha paccmotpehl1111 cjjli1hahcoboro nojlo>kehi1sl fpynnbl, TeKYl.l\lIIX njlahob, nplll6bljlbhoctli1 onepal.\li1v, III AocTyna K cjjv1hahcobbim pecypcam. 5. HOBbie CTaHAapTbl III IIIHTepnpeTal yxranTepCKoro YlJeTa nepe"liilcilehhble HIII}!(e HOBbie CTaHAapTbl III pa3b~chehiii~ ClaIl..., 06l13aTeIlbHblMlil AIl~ rpynnbl C 1 ~HBapSi 2013 roaa: MCfPO (/FRS) 9 «fpuhahco6ble uhcmpymehmbl: KnaccucpUKau,uR U ou,ehka».ochobhble OTJ1I11YlI1Sl ctahaapta, BblnYll.leHHoro B HOSl6pe 2009 roaa, C 113MeHeHlI1>1MI1, BHeceHHblMI1 B oktsl6pe 2010 roaa, B AeKa6pe 2011 roaa 1I1 B HOSl6pe 2013 roaa, 3aKJllOya1OTC>I B cjleaylol.l\em: <l>i1hahcobble akti1bbl AOJl)f(Hbl KIlaCCl1cjJlI1l.\lI1pOBaTbc51 no,[\bym KaTerOpl1SlM Ol.\eHKlI1: Ol.\eHlI1SaeMble BnOCJleACTBl111 no cnpabeajlll1bov, CTOI1MOCTI1 11 Ol.\eHIllBaeMble BnOCJ1eACTBlIIlI1 no amopti13l.1pobahhov, CTOl.1MOCTl.1. Bbl60p Mt:!To,[\a Ol.\eHKl.1,[\OJl)f(eH 6blTb c,[\ejlah npl.1 nepbohayajlbhom npill3hahiiiv1. KJ1aCClI1cjJI1Kal.\l151 3aBlI1CIIIT OT 61113HecMo,[\eJ1111 ynpabj1ehl.1sl cjjli1hahcobbiml.1 l.1hctpymehtamli1 npeanpll1slti1sl 11 OT xapaktepll1ctl.1k npeaycmotpehhblx AoroBopoM notokob,[\ehe)f(hbix cpeact8 no IIIHcTpYMeHTY VtHcTpYMeHT BnocneACTB1II1II Ol.\eHV1BaeTCSl no amo\jn13i11pobahhov, CTOll1MOCTlI1 TOJ1bKO B TOM CJlyyae, KorAa OH SlBJlSleTCSl AOJlroBblM IIIHCTpYMeHTOM, a TaK)f(e (i) 61113HeCMOAeJlb npeanplllsltli1sl oplllehtlllpobaha Ha y,qep)f(ahli1e,[\ahhoro aktv1s<3 AnSl l.\ejlev, nojlyljehv1sl KOHTpaKTHblX AeHe>KHbIX notok08, 1I1 oahobpemehho (ii) KOHTpaKTHble AeHe>KHble notokiii no,[\ahhomy aktliisy npeactabjlsliot c060v, TOJlbKO BbJnJlaTbl OCHOBwfl CyMMbl \'1 np0l.\ehtob (TO ectb cjjiiihahcobblv, li1hctpymeht V1MeeT TOJlbKO «6a30Bble xapak"rep\'1ctli1kli1 KpeAIIITa»). Bce OCTaJlbHble AOJlroBble IIIHCTpYMeHTbl AOJl)f(Hbl Ol.\eHlI1BaTbCSl no cr pabeallv1bov, CTOll1MOCTlI1, 1I13MeHeHIIISl KOTOp0V, OTpa>KaIOTC51 B COCTaBe npv16bijlv1 V1Jlll1 y6bltka. 23

79 rpynna «Hoeocu6upCHUU 3aeod XUMHOHl..(eHmpamOe» npume'lahur K KOHconucJupoaaHHoii cpuhahcogoii UHcjJOPMatlUU 3a aoo, 3aKOH'IUGwuiicR 31 oeka6psl2013 a. Bce AOIlesble l4hctpymehtbl AomKHb! snocileact314v1 Ol..\eH14SaTbC51 no cnpaseailll18011 CTO111 MOCTl4. AOIlesble l4hctpymehtbl, npeaha3h8'lehhbl AIl>' ToproBIl 111, 6YA'fT OL\eHl4SaTbCfl no cnpabeanl4s0vl CTOIl1 MOCTII1, l43mehehl451 KOTOPOiA OTpa)f<alOTCSl B COCTase npl46blnl4 Vlml y6bltka. Anfl OCTaIlbHblX II1HSeCTII1L\l411 S AOIlesble V1HCTpY'MeHTbl npv1 nepboha'lailbhom np143hah14l4 MO)f<eT 6bITb npll1hflto He noaile)f<8utee Vl3MeHeHVllO pewehvle 06 OTpa)l(eHVl14 HepeaIl1430eaHHoiil VI peanll130sahhovl npvl6blllv1 1I111l4 y6bltka OT nepeol\ehkiii no cnpabeailil1boiil CTOV1MOCTII1 B COCTaBe npo'lero cobokynhoro AoxoAa. a He B COCTase npv15bllleiil II1IlVl y6bltkob. AOXOAbl VI pacxoabi OT nepeol,jehkvi He nepehocfltcfl Ha C4era npill5blilevl iiiill4 y5bitkob. 3TO pewehwe MO)j{er npiahvlmatbc51 VlHAV1BVlAyaIlbHo AIlfl Ka)f<AOro q)ii1hahcosoro Ii1HcTpYMeHTa. AVlBVlAeHAbl AOIl)f<Hbl OTpa)l(aTbCfl B COCTClBe npvl6blileiil V1IlVI y6bitkob, TaK KaK OHIi1 npeactasmnot co60iil AOXOAHOCTb VlHBeCTVlL\l4V1. 60IlbWiIIHCTBO Tpe50BaHlAiiI MC<I>O (las) 39 s orhowehvlvi KJlaCcV1cpillKaL\V1l4 l4 OLteHKV1 cpv1hahcobblx 06513ClTellbcTB 6blllV1 nepehecehbl B MCCllO (I FRS) 9 6e3 l43mehehv1ii1. OCHOSHblM OTnV1'1V1eM 5lBIlfleTCfl Tpe50BaHille K npeanpv151tv1fo packpblbatb 3cpcpeKT l43mehehilllit c06ctsehhoro Kpe,[l)llTHOrO pl1cka no cpl1hahcosblm 06R3aTeIlbcTsaM, OTHeceHHblM K KaTeropl111 OTp8)l(aeMbiX no CnpaBeAJ1V1s0Vl CTOl4MOCTV1 S COCTase npl16blllelil \11 y6bitkob, B COCTaBe npo'lero cobokynhoro,[ioxo,[la. Tpe60BaHillfl Y'leTa XeA)f<illpOSaH14S'l 6blIlVl CKOppeKTillpOBaHbl,[InS'l YCTaHoBlleHlo1fl 5011ee TecHoiil CBfl3l4 Y'leTa C ynpabilehlo1em pv1ckamv1 CTaH,[IapT npe,[loctabnflet npe,[lnpl1fltvls'lm B03MO)f<HOCTb Bbl60pa Me)f<AY Y4eTHoiil n011i11tvlkovl C np\l1mehehlo1em Tpe60BaHIo1ii1 Y'IeTa XeA)f<VlpOBSHVlS'l, co,[lep)l(autv1xcfl B MC<I>O {I FRS) 9. V1 npoaof!)f<ehl1em npv1mehehlo1fl MC<I>O (las) 39 KO BceM xea)j{am. TaK KaK B HacTORutl1ii1 MOMeHT CTaHQapT He npeaycmatplo1saet YLieTS AllR clly'laes MaKpOXe,[l)f<V1pOBaHIo1R nonpsbkv1. BHeceHHble B MC<I>O (IFRS) 9 B HOfl5pe 2013 ro,[la, V1CK11fO'I\IIIlIo1,[IaTY ero 06S'l3aTeIlbHoro BCTynlleHVl5I B Cl411Y, 'ITO Ae11seT npvlmehehv1e CTaH,[IapTa,[I05POSOIlbHbIM. rpynna He nllahlo1pyet npvlmehfltb cyutectbyfoutyfo BepcVlfO MCCllO (IFRS) 9. MCctlO (JFRS) 13 «Ou,eHHa cnpaeednueou cmoumocmw) (abmyuceh a Mae 2011 aoda U 6cmynaem 6 cuny OnR aodosblx nepuooos, Ha<iLfHaKJUCUXCR C 1 RH6SPR 2013 aooa unu nocne 3mou dambl) 06ecne4111BaeT ynyl.iluehlo1e conoctabiiimoctiii III YMeHbweHV1e CIlO)f<HOCTl4 n'ftem BBeAeHlllfl nepecmotpehhoro onpeaenehio151 cnpabea11v1boiil CTOIIIMOCTIo1. a TaK)l(e npliimehehlllfl eavlhbix All>! MC<I>O Tpe60saHllliiI no packpbltvlfo Io1HcpopMaLt1ll101 III IIICTO'lHv\K08 04eHKIII cnpase,[liliiisoh CTOVIMOCTVI. AaHHbl1ll CTaHAapT He OKa3all CYLl.1eCTBeHHoro B11V1TlHl4>'! rpynnbl. H8 KOHconlllAIo1pOS8HHYfO cpv1hahcobylo OT4eTHOCTb nepecmompehhblu MCctlO (las) 19 «Bo3Haapa)KOeHUR pa60mhuham» (ebmyuceh e UIOHe 2011 aoda U ecmynaem S cuny dnr aoo06blx nepuodoe, Ha'lUHSKJUCUXCR 1 RHsapR 2013 aooa unu nocne 3moii oambl) BHOCl4T 3Ha4111TellbHbie 1013MeHeHlllfl B nopflaok np1013hahvl51 III OL\eHKV1 pacxoaob no nehclllohhomy nilahy C YCTaHoBIleHHblMIo1 BblnllaTaMIII 101 BblXOAHblX noc06101ii1. a TaK)l(e 3Ha'lIo1TenbHO MeHS'leT Tpe6oBaHIo1>'1 K packpbltv110 Io1HcPopMaLl1ll Bcex BIIIAax B03Harpa)f<AeHIo1I11 pa50thii1kam. AaHHbliil ctahaapt Tpe6yeT npvl3hahvl51 Bcex 1113MeHeHIIIIIl B l.iio1ctbix 05fl3aTeIlbcTBax (aktvlbax) no nehclllohhomy nilahy C YCTaHoB11eHHblMIII BblnIlaTaMIII B MOMeHT IIIX B03HVlKHOBeHIo1fl cileayloll.1v1m 05pa30M: (i) CTOIIIMOCTb ycilyr 111 'lillctbl~ np0l..\ehthbllit AOXO,[l OTpa)f<afOTC>'I B nplo16blflvl IIInlo1 y5bltke; a Oi) nepeollehka B npoyem cobokynhom AoxOAe. rpynna OTpa)f<aeT HaKonIleHHYfO CYMMy nepeoltehkiii B COCTase HepacnpeAeIleHHOIil nplll5blnlll B KanlllTane. BCTynlleHVle a AelilCTSlo1e yka3ahhoro CTaHAapTa He OKa3a110 Bnlll51Hllle Ha rpynny, ncckonbky rpynna He V1MeeT 06fl3aTeIlbCTB no nehcvlohhblm nnaham no COCTOflHlllfO Ha r r. III r. MCctlO (las) 27 «OmoenbHaR cjjuhahcosar Om'iemHOCmb)} (nepecmompeh a Mae 2011 aooa U ecmynsem e cuny dnr aod06blx nepuodoe, HaquHaKJUCUXCR 1 RHeapR 2013 aoda unu nocne 3mou dambl). AaHHbl!ll CraH,[IapT 6blIl l43meheh, III B HaCTOflutee BpeMfl ero 3aAa4eVl >'IB11fleTC51 YCTaHoBlleHVle Tpe6oBaHIo1~ K y'lety 101 packpbltit1tj IIIHcpopMaL(VlIII An>'! IIIHsecTVllIV1111 B AO'lepHllle npeanpills'ltvi>!. COBMeCTHble npeanplo1fltlllfl accoulimpobahhble npeanplllfltlo1fl llpvl noarotobke OT,[IenbHoil1 cplo1hahcoboiil OT'leTHOCTIII. PYKOBO,[lCTBO rio I<OHTpOnlO 101 KOHCOIlIo1AlllposaHHOH cplo1hahcobovl OT'leTHOCTIll 6blIlO 3aMeHeHO MC<I>O (I FRS) 10 «{OHC0I1I11Alo1pOSaHH851 cpr.1hahcobar OT'IeTHOCTb». AaHHbie Vl3MeHeHIII>! CTaH,[IapTa He OKa3am4 CYll..leCTBeHHoro B03AeLIICTBVlS'I Ha KOHC011V1AlllpOBaHHYfO cpvlhahcobyfo OTyeTHOCTb rpynnbl. 24

80 rpynna «Hosocu6upCKUii 3aSOO XUMKoHu,eHmpamCIs» npums'iahuil K KOHConUoupOSaHHOU cpuhahcosou UHcpOFJMa~UU 33 ZOO, 3aKOH'IUSLUUUCR 31 oska6pr 2013 z. «PaCKpblmUfi B3aUM03a"lem c;puhahcosblx akmusos U c;puhahcosblx 05f13amenbcms» H3MeHeHue K MC410 (lfrs) 7 (ebmy~eho (3 oeka6pe a u ecmynaem (3 cuny ona 2000ebix nepuoooe, Ha'1UHalO~Uxca 1 fiheapr 2013 e. unu nocne 3mou oambl)..qahhoe Vl3MeHeHVle Tpe6yeT packpblhl51', KOTopoe n03bomlt n0i1b30b8tenfim cj:lfllhahcobolii OT'leTHOCrH KOMnaHfIIVl ouehvltb B03,QeillcTBHe fiinvl notehllvl8nbhoe B03,Qe~cTBVle cor nawehvl~ 0 B3aVlM03a'leTe, BKJlIOY8f1 npab8 Ha 3ayeT..Q8HHoe Vl3MeHeHVle OK8}1{eT B03,Qe~cTBVlfl H8 packpblnle VlH<popMaLlVlVl, HO He OKa}l{eT B03Ael1CTSlile Ha ouehky 11 npl13hahlile cpiiih8hcc>sbix IAHCTpYMeHTOB III B LlenOM He okaaa11 cy\j.iectbehhoro BI1l11fiHlllfi H8 KOHCOJll.1,QIllPOB8HHYIO CPIA'i8HCOBYIO OT'leTHOCTb rpynnbl. YcoeepW6HcmeOSSHUfi Me)l{oYHspOOHblX cmshoapmos cpuhahcosou Om"lemHOCmu (SbtnyU(eHbl S Mae 2012 aooa U scmynakjm e cuny onfl eooosblx nepuooos. Ha'lUHalOU(uxcfI 1 flhsapfi 2013 aooa). YcoBepweHcTBOBaHVl>l npe,qct8snfllot c060i1 Vl3MeHeHIt1f1 B nfltvl CT8HA8pTax. nepecmotpehhbl~ MC4l0 1 (i) yr04h>let, 'ITO npe,qnpvl>ltvle, s0306hobi1filoll..iee no,qrotobky <pvlh8hcoboh OT'leTHOCTVI no MC4l0, MO}l{eT 1t1I1V1 nobtopho npvlmehvltb MC4l0 (IFRS) 1, Vlnl1 npvlmehl1tb Bce MC4l0 petpocnekt\ilsho, KaK ecnvl 6bl OHa He npekpa\j.iai1a Ir1X npl1mehehl1e, Ir1 Oi} Ao68SJlfieT Ir1CKJlI04eH\ile 1t13 petpocnektir1bhoro np\ilmeheh\ilfi MC4l0 (las) 23 «3aTpaTbl no 3aMMaM».QI1f1 npe,qnpvlfltl1v1, BnepBble COCTaBI1filOll..IVlX OT4eTHOCTb no MC4l0. nepecmotpehhbl11 MC4l0 (las}1 yro'lhflet, 'ITO npe,qctabnfltb np\ilme4ah\ilfi K <p\ilhahcobov1 OT4eTHOCTVl,Qnfl 060cHosaH~fI TpeTbero 6yxraIlTepCKOro 6anaHc8, npe,qctabnehhoro Ha Ha~8no npeablay\j.iero nepvlo,qa He06f13aTenbHo B Tex CI1yY8~X, KorAa OH npeactabns:tetcfi B CBR3~ C 3HaY\ilTeI1bHbIM B03,Qe~cTsVleM perpocnektioibhoro nepec'leta. 1'l3MeHeHIr1Ci B Y4eTHolii nonwtltlke It1nl'l peknaccvl<pvlkal\iiivi AJlfl Llenelii npe,qct8bjlehvl5i CPIt1H8HCOS0V1 OT'leTHOCTlr1, np\il 3TOM np\ilme~ahit1f1 Heo6xo,Q\ilMbl B Tex cny4a>lx. Kor,Qa npeanpltl5ltir1e Ha A06poBonbHoC1 OCHOBe npe,qctabnslet,qonojlhit1tejll:>hyio cpabhvltenbhyio OT4eTHOCTb. nepecmotpehhbl1ii MC4l0 (las) 16 pa3bs:1chslet, lito 3anaCHbie 'lactvl, peaepbhoe iii cepsiiichoe 06opY,QosaHVle, KJl8CCVl<pIiIUVlPYIOTCfI S COCTase OCHOBHblX cpeactb, a He B COCTase 3anaCOB, eciliii OHVl COOTBeTCTSYfOT onpe,qenehiilio OCHOBHblX cpeactb TpeooaaHVle 00 Y'leTe aanachblx 4aCTe" VI CepSIt1CHOrO 060PY,QOB8HVlSl KaK OCHOBHblX cpe,qctb e CI1y~ae, eci1vl OHVl VlCn0I1b3YIOTCs:! snocne,qctb\ii\ii TOI1bKO B CBfl311 C OCHOBHblMIoI cpe,qctbamvl, OblJlO VIC {I1104eHO, S CSfl3Vl C TeM, 'ITO OHO 6blnO CnVlWKOM OrpaHIiI'lIilTeJlbHbIM no cpashehla10 C onpeaenehl1em OCHOBHblX cpe,qctb. nepecmotpehhblc1 MC4l0 (las) 32 pa3bflchflet, 4TO onpe,qeilehhble HaI10rOBble nocjle,qctblilfi pacnpe,qenehi151 cpe,qcts c06ctsehhir1kam,qon}l{hbl OTpa}l{8TbC>I B OT4eTe 0 npitl6bljlrx 14 y6bltkax. K8K 3TO scer,qa Tpe60sanocb B COOTBeTCTBVlI4 C MC4l0 (las) 12. TpeOOS8Hl1S1 nepecmotpehhoro MC4l0 (las) 34 6bln\il npvlbe,qehbl B COOTseTCTBVle S COOTBeTCTB\ile C MC4lQ (IFRS) 8. B MC4l0 (las) 34 YKa3b1BaeTcSl. 4TO ollehk8 06l1..1e~ CyMMbl 8KTVlBOB It1 OOf'l3aTenbcTB,QI1f1 onepauvlohholo cermehta Heo6xoAIiIMa TOI1bKO B Tex CI1Y"l8f1X, Kor,Qa TaKa5'l It1HcjJopMaL\It15'1 pery.n5'lpho npe,[10ctasmletcsl PYKoBoAVlTeI1lO. npliihir1maloli..iemy onepall\ilohhble peweh\ils:1. Vl TaK>Ke VlMeno MeCTO 3HaYVlTenbHoe \il3mehehlt1e S ouehkax C MOMeHTa noarotobki1 nocjle,qheci ro,qobolii KOHCOI1Ir1Al4pOBaHHoVl cplt1hahcobolii OT4eTHOCTI4..Q8HHble Vl3MeHeHHbie CTaHAapTbl He OKa3anl1 CY\J.IeCTBeHHoro B03,Qel~CT81'1f1 Ha KOHCOJlVl,Qlr1pOBaHHYIO cp~hahcobyio OT'leTHOCTb rpynnbl. H3MeHeHUfi K py«osoocmsy no nepexoohomy ne'puooy, BHeceHHble a MC410 (lfrs) 10, MC410 (IFRS) 11 U MC410 (IFRS) 12 (sbmyu(ehbl e UKJHe U ecmynakjm B cuny ORfi eooosblx nepuoooa, Ha'lUHaKJU{uxcfI 1 RHsapfi 2013 e.).!3 8TVlX Vl3MeHeH~S'lX nplt1seaehbl paabs'ichehvlfl K PYKOBO,QCTBY no nepexo,qhomy nep\ilo,qy, npe,qycmorpehhble MC4l0 (IFRS) 1 «KOHCOI1Ir1,qVlpoBaHHaSl cpir1hahcos8si OTyeTHOCTb». KOMnaH\ilI1, nepexo,qfl\j.i\ile K np\ilmehehiilio MC4l0 (I FRS) 10,,QOI1}1{Hbl OLleHI1Tb KOHTPOI1b Ha nepsbilii,qehb TOro roaoaoro nepvloaa, 8 KOTOPOM Obln rlpvlh51t MC4l0 (I FRS) 10, \ii, ecjlit1 pewehl4e 0 BblnOnHeH1r1111 KOHCOI1It1,[1aLlVlIiI no MCCl:lO (IFRS) 10 OTJllr14aeTCfI OT pewehlilfi no MC4l0 (las) 27 VI nkvl (SIC) 12, TO,[1aHHble nocneahero npe,qwectbyloli..iero Cp8BHIIITenbHoro neplr10aa (T.e roaa AI1Si KOMnaHl'1i4, <pl1hahcobblv1 roa KOTOPblX COOTBeTcTByeT KaI1eH,QapHoMY, eci1l1 OH\iI npvlmehfllot MC4l0 (IFRS) 10 B 2013 r.) noajle}l{8t nepec4ety. 3a VlCKJllOl.leHlt1eM cny'laeb, KorAa 3TO npakt\il4eckfii HeB03MO}l{HO. 3TVl 143MeHeHVlfl TaK}I{e npeaoctasi1sliot AonOnHVlTeI1bHOe ocbo6o}i{,qeh\ile Ha nep~oa nepexo,qa Ha MC4l0 (IFRS) 10, MC4l0 (I FRS) 11 «COrnaWeHlAfi 0 cobmecthov! AeflTeI1bHOCTVl» iii MC4l0 (IFRS) 12 «PacKpbIT\ile \ilhcpopmau~vl 0 AOI15'1X Y4acTVlfl B APyr\ilx KOMnaHVlSlX» nytem OrpaH\il4eH\ltSl TpeooB8HVlii1 no npe,[10ctabi1ehitlio CKOppeKTVlpOB8HHbiX cpabh~tenbhblx AaHHblX TOI1bKO 3a npe,qbiay\j.i14ii1 cpabh~tenbhblvl nep\ilo,q. KpoMe lwo, B pe3yi1btate BHeceHVlSl Vl3MeHeHIt1i1 OTMeHeHO rpe60sahir1e 0 npe,qctasi1ehw\it cpashwtenbhblx,ashhbix B pamkax packpblti1sl \ilhcpopm8ui1vl, OTHOcfI\J.Ie~CfI K HeKOHCOJlVlA\ilpOaaHHbIM CTPYKTyplllpyeMblM KOMnaH14AM AJlSl nep14o,qob, npe,qwectsobaswvlx nepsomy npliimehehvlio MC4l0 (IFRS) 12..QaHHble Vl3MeHeHHbie CTaH,QapTbl He OKaaan\il CYll..leCTBeHHoro BoaAeii1cTsVl51 H8 KOHC0I1Vlm1pOBaHHYIO CPIIIH8HCOSYlO OTyeTHOCTb rpynnbl 25

81 rpynna «HOSOCUOUPCKUii 3asod XUMKOHWJHmpamO/3» npume"lahur K KOHCOnUOUpOSaHHOU l'jjuhahcosou HWUJ.!/"fctL(UU 3a ii:od, 3aKOH"IUSWUUCR 31 deka6pr 2013 ii:. npo..,ue nepecmompehhble cmahdapmbl U pa37",rchehur: Pa3b51cHeHVle KPM<l>O (IFRIC) 20 «3aTpaTbl Ha BCKPblwHbie pa60tbi Ha :nane 3KCnI1yaTaL\It1Vl pa3pa6atbisaemoro OTKpblTblM cnoc060m MeCTOpO*AeHVl51», paccmatpvlsaet Bonpoc 0 TOM, KOr,c,8 VI KaKVlM 06pa30M CI1eAyeT Y"lVlTbISaTb SblrOAbl, noi1y"laemble OT nposeaehvl51 SCKPblWHblX pa60t B rophoao6blsaloll.!el1 OTpaCI1V1.,QaHHoe pa3bs'lchehvle He OKa3aI10 s03ae~ctsvl51 Ha KOHCOI1VlAVlposaHHYIO cpvlhahcosyio OT"leTHOCTb fpynnbl. nonpaskvl K MC O (lfrs 1) «nepboe npvlmehehvle Me}l{JlYHapcAHblX ctahaaptos cpvlhahcobol1 OTyeTHOCTIIl» «focyaapctbehhble 3a~Mbl}}, BblnYll.!eHHble S MapTe 2012 roaa VI BCTynalOll.!lIle S CVl11Y A11ll roaobblx nepliloaob. HaYVlHalOll.!VlXCS'l 1 SlHSapll 2013 ro,[la, ocso6o~alot npeanpvlsltiilsl, enepsble COCTaBJ1lllOlltVle OTYeTHOCTb no MC<l>O, OT noi1horo petpocnektvlshoro npvlmehehvlli Tpe6osaHVl~ yyety 3a~Mos, n011y"lehhbix OT rocyaapctsa no CTaBKaM HVl)Ke pbihoyhbix. AaHHaR nonpaska HenpVlMeHVlMa A11ll fpynnbl. K Ony611VlKosaH p51a HOBblX CTaHAapTOS VI VlHTepnpeTal\VI~, KOTopble RBJ151IOTCS'l 06S'l3aTe11bHbIMVl A11S'l ro, 109blX nepv10aos fpynnbl, HaY14HalOll.!14XCR 1 flhsapr 2014 r. 111m! nocne STOW, latbl, VI KOTopble rpynna He np14hs'lna AOCpOYHO: 83aMM03aQeT q,hhahcobbix aktmbob \11 q,mhiihcobbix 06J13aTenbCTB 143MeHeHMe K MCQ)O (las) 32 (ebmyll{eho e oekaope 2011 aooa U Bcmynaem e cuny onr aodobblx nepuodoe, H8lJUHalOlL{uxCR 1 FlHBapR 2014 e. unu nocne 3mou (Jambl),,QaHHoe Vl3MeHeHVle BBOAIIlT PYKOSOACTBO no nplilmehehvlio MC<l>O (las) 32 C l\e11blo YCTpaHeH~lll npotiilbopel..j III VI, SbIRS11eHHbIX nplll nplilmehehlii1ii HeKoTopblX KplilTeplIleB S3aVlM03a4eTa. 3TO BKfllO"laeT pa3bslchehvle 3Ha4eHVlR Tpe60BaHVlR «s HaCT051ll.!ee spemsl VlMeeT 3aKOHOAaTe11bHO YCTaHoaneHHoe npabo Ha 3al..Jen> Vl TOro, 4TO HeKoTopble CIiICTeMbl C pacl..jetom Ha BanosoVi OCHose Moryr Cl..JliITaTbCR 3KSIiISaJ1eHTHbIMIIl CIiICTeMaM C pac4etom Ha Heno OCHose.,QaHHble 1i13MeHeHVl51 CTaH,[lapTa He AOJ1)KHbl OKa3aTb CYUleCTBeHHoro B03AerACTSVl51 Ha KOHC011VlAVlposaHHYIO cpliihahcobyio OTl..JeTHOCTb rpynnbl. H3MeHeHue K MCctJO (lfrs) 10, MCctJO (IFRS) 12 u MCctJO (las) 27 «HHsecmuu,uoHHble npednpurmur» (sbmyu4eho 31 okmropr 2012 aoc'a U acmynaem cuny dnr aodosblx nepuodos, Ha..,uHalOU4uxcR 1 RHsapR 2014 aoda). 3TO 1i13MElHeHVle BBOAIiIT onpeaej1ehvle IIIHseCTl;Il...IVlOHHoro npeanpl;lsiti;i51 KaK npeanplll51tiilsl, KOTopoe (i) no.lyyaet cpeactsa OT IiIHsecTopos AJ1Si l\ei11i1 npeaoctasi1ehiml V1M ycnyr no ynpabi1ehi;lio V1HBeCn1l\IfISlMVI: (ii) npvthvlmaet Ha ce6s'! nepea CSOV1MVl VlHeeCTopaMVl 06Sl3aTe11bCTBO B TOM, I..JTO l\e11blo ee 5Vt3H8ca S'!BI1lleTCll VlHBeCTlilpOBaHVte cpeactb I;ICKnIO"lV1Te11bHO AJ1s:l n011y4eh\ii51 AOXOAa OT nplilpocta CTOVlMOCTIiI KanlilTana 1;1I11;1 I;IHBeCTVlI...IVlOHHOro AOXOAa; VI (iii) Ol\eHVlBaeT 1;1 onpeae1151et pe3yj1btatbl AeRTeJ1bHOCTIiI no V1HBeCTVll\I;I51M Ha OCHOBe I;IX cnpabeai1ii1s0c; CTOIiIMOCTV1. VlHSeCTIt1I...1V10HHOe npeanpvlrtvle AOI1)KHO 6YAeT Y4111TbisaTb CBOVl AO"lepHVle npeanp\ll51tvlr no cnpabeai1vtbo~ CTOVlMOCTVI, 1;13MeHeHVt>l KOTOpoiil OTpa)KalOTCfI B COCTase npvlobl11vl 1IlI1111 y6bltka, III KOHC011\11,[llflpOBaTb TonbKO Te 1;13 HIt1X, KOTopble npeaoctab11sliot yc11yrltl, OTHOCllll.!VleCSl K V1HBeCTI;Il\VlOHHOVI, le51tenbhoctvl npeanpvl51tvlr B COOTBeTCTBVlVl C nepecmotpehhblm MC<l>O (IFRS) 12, Tpe6yeTcSl packpblbatb AOnOJ1HVlTeJ1bHYIO IiIHcpopMaLlI1IO, BKI1104aSl cylltectbehhble cy*aehv151. KOTopble V1Cn0J1b3YIOTCA, 4T06bl onpeaej1v1tb, SlBmleTCSl 111i1 rcpe,l:lnpll51tvle VlHseCTIi1l\IIlOHHbIM Ii1I1Ii1 HeT. KpoMe Toro, Heo6xoAVlMO packpblbatb I;IHcpopMauViIO 0 cpvlhahcobovl 1;111V1 IIlHO~ nomep)kke, oka3blsaemovi AO'1epHeMY npeanpliis:itlillo, He BKI1IO"leHHOMY B f;ohcoj1v1avlpobahhyio cpliihahcosyio OTyeTHOCTb, He3aBIIICV1MO OT TOro, OblJ1a Ta noaaep)kka Y)Ke npeaoctasj1eha 1i1I11i1 T011bKO V1MeeTCR HaMepeHV1e ee npe, loctasiiltb. PYKOBOACTBO rpynnbl CI..Jl4TaeT, 4TO,l:IaHHOe V13MeHeHlile He OKa)KeT s03, ler71ctsvl51 Ha cpvlhahcosyio OT4eTHOCTb. Pa3hRCHeHue KPMctJO (lfric) 21 ((C60Pbl» (sblfiyll{eho 20 MaR 2013 aoda u scmynaem s cuny dnr aodosblx nepuodos, HalJUHalOU4UXCR 1 RHaapR 2014 aoda).,qahhoe pa3bs'!chehl;le 06bRcH51eT nopr, lok Yl..JeTa o6513ate11bctb no Bbln11aTe C60pOB, KpoMe HaI10r3 H3 npill6bl11b. 06f13bIBalOll.!ee Co6blTlile, B pe3yi1btate KOToporo nos:lbj1sletcr 06113aTe11bCTBo, npeactabi151et co6or71 Co6blTVle, KOTopoe onpeae1151etcll 3aKOHOAaTe11bCTSOM K3K npi;l8oa51u\ef~ K o6sl33te11bctsy no ynnate c6opa. TOT cpakt, 4TO npeanp\ll5ltlile B CVl11Y :3KOHOMVl4eCKI;IX npl;l4vlh 6YA8T npoa011)katb Ae51TeI1bHOCTb S 6YAYll.!eM nepv10ae VlI111l 4TO npeanpv151tvte rotobvit cpvlhahcobyio OT4eTHOCTb Ha OCHOB3HVtVl npvlhl\liina HenpepblBHOCT\II Aes:lTe11bHOCT\II npe,l:lnpi;islh1s:l, He np\ll80avlt K B03HIt1KH08eHl;lIO 06Sl3aTeI1bCTBa.,QnS'! lleflevi npome)kyro'1hovi Vl roaobo~ cpiiihahcobo~ OT<'<8THOCTVI np\llmehsliotcsl OAHVl III Te )Ke npillhl\v1nbl npvl3hahvlsl. nplllmehehllle pa3bllchehiiisl K 06513aT8T bctsam, B03HV1KalOll.!IIIM B CBR3Vl C nporpammamiii TOprOBf11i1 KBOTaMIt1 Ha Bbl6poCbl, He >'IBnReTCSl 06513ar8IlbHbIM. B HacToSllllee BpeM5I rpynna npoboaiiit OUeHKY TOro, KaK AaHHoe Vl3MeHeHVle nosf1v1sl8t Ha cpvlhahcobyio OT4eTHOCTb., 26

82 rpynna «Hoeocu6upCKUU 3aeOO XUMKOHu;eHmpam06» npume'lahur K KOHCOnUOUpOaaHHOU q,uhahcoaou 3a <100, 3aKOH'IUaWUUCR 31 ijeka6pr 2013 <1. nonpa6ku I( MC<PO (las) 36 «PacKpblmue uhc/jopmau;uu 0 603MeU,(aeMoiJ cymme onfl HeqJuHaHcoeblx akmue06» (6bmyU,(eHbl 6 Mae 2013 aooa U ecmynakjm cuny onfl aoooebix nepuoooe, Ha'lUHaKJU,(uxcfl 1 flheapfl 2014 aooa; OOCpO'lHOe npumehehue pa3pewaemcfl e cny'lae, ecnu MCct30 (lfrs) 13 npumehrsmcr a omhowehuu m020 )Ke Y'lemHoao U cpashumenbho2o nepuooa). AaHHbie nonpabkiii OTMeHS'lKlT Tpe60BaHlile 0 packpbltlii1ii IiIHCPOPMa41i11i1 0 B03MeLl.\aeMO~ CTOIiIMOCTIiI, ecnlil eaiiihiii4a, rehepli1pyk)ll.\a>l AeHe>KHble cpeactba, SKmO'laeT ryabl<1n IiInlil HeMaTeplilanbHble aktiiisbl C HeonpeAeneHHblM CPOKOM none3horo IiIcnOIlb30BaHIiI>I, iii npvl STOM OTcyrcTsyeT o6ec4ehehlile. B HaCTO>lLl.\ee SpeMS'I fpynna 1i13Y'IaeT S03Aell1CTBIi1e AaHHblX 1i13MeHeHliliit Ha packpbltvls'l S cpli1hahcoboi1 OT'IeTHOCTIi1 fpynnbl. nonpaeku K MCct3Q (las) 39 «HOeaU;Ufl npou3s00hbix uhcmpymehmoe U npooon)kehue Y'lema xeo)kupoeahur» (ebmyt.u;ehbl e UKJHe a U scmynalom cuny onr 2000ebix nepuoooe, Ha'lUHalOt.u;uxcR 1 RHsapR a). AaHHbie 1i13MeHeHIiIS'I pa3pewaklt npoaoil>katb y'let XeAlKIi1pOB8HVlfl B CIi1Tya41i11i1, KorAa npolil3boahblll1 IiIHcTpYMeHT, onpeaeilehhbl1l1 B Ka'leCTBe IiIHcTpYMeHTa XeA>KVlpOB8HVlS'l, 05HOSIlS'leTCS'I (T.e. CTOPOHbl AOrOBapli1BalOTCfl 0 3aMeHe nepboha'lanbhoro KOHTpareHTa Ha HOBoro) AIl >I ocyll.\ectsnehii1s'1 KIllilpli1Hra C 4eHTpanbHbiM KOHTpareHToM S COOTseTCTBlil1iI C aakohoaatenbctbom IiInlil HopMaTIiIBHblM aktom npli1 c05illoaehliliii cne41i1anbhbix ycnobiii111. B HaCTOS'lLl.\ee BpeM>I fpynna 1i13y'laeT B03Aell1CTBlile AaHHbix 1i13MeHeHIiIII1 Ha packpbltvlsl S cpll1hahcoeoilt OT'IeTHOCTII1 fpynnbl. nonpaeku K MCct3Q (JAS) 19 «nehcuohhble nnaflbl C ycmahoenehhblmu ebmnamamu; 63HOCbl pa60mhuk06» (ebmyu,(ehbl 6 HOfl6pe a u scmynakjm 6 cuny onfl 2000ebiX nepuoooe, Ha'lUHaKJU,(uxcR 1 UlOnR a). nonpaska pa3pewaet npeanplil>ltlii>lm nplil3habatb B3HOCbl pa60thiiikob KaK YMeHbweHlile CTOIiIMOCTII1 ycnyr B TOM nepliloae, KorAa pa60thiiikom 5bmll1 OKa3aHbi cootbetctbyioll.\liie ycnyrlil, BMeCTO OTHeceHIiIS1 B3HOGOB Ha BeCb nepliloa era cny>k6bl, ecnlil cymma B3HOCOB p860thiiika He 3aBIiICIiIT OT KOnll14eCTBa net era TpYAoBoro CTalKa. IlonpaBKa He OKalKeT CYLl.\eCTBeHHoro SIlIiI>lHIiIS1 Ha CPIi1H<;lHCOBYIO OT4eTHOCTb fpynnbl. E)KeaOOHble ycoeepwehcmeoeahufl MCct30, zoo (sbmyt.u;ehbl e oeka6pe a U ecmynalom e cuny onr 2000ebix nepuoooe, Hil'lUHalOt.u;uxcR 1 UlOnR a unu nocne 3mou oamb/, ecnu He YK83aHO UHoe). YCOBepweHCTBOSaHlI1.A npeactasn>llot c060ilt 1i13MeHeHIiI>I B cemiii CTaHAapTax. B MCQ:>O (IFRS) 2 6blnlil BHeceHbl nonpabkii1 An>l yro'lhehiii>i onpeaenehlii>i TepMIiIHa «ycnoblilfl nepexoaa}) iii BBeAeHbl OTAenbHble onpep,':?ilehiii>i An>l «ycj10bii1i11 AOCTVl>KeHVlS'I pe3yj1btatob AeTlTenbHOCTIi1}) Ii1 ({ycnobii1i11 cpoka cnylk6bl». nonpabka BcrynaeT B CII1IlY AJ1H onepa4111i1t C nnate>kamii1, OCHOBaHHblMIi1 Ha ak4ii1>1x, p,n>l KOTOPblX p,ata npeaocrabnehli1fl npii1xoaii1tc>i Ha 1 Ii1I011H 2014 raaa IiIIlIi1 60nee n03ahioio,d,aty. B MCQ:>O (IFRS) 3 6blJll1 BHeC8Hbl nonpaskiii, pa3b>lch>lioll.\li1e, 'ITO (1) 06fl3aTenbcTBo no BblnJ1aTe YCIloBHoro B03MeLl.\eHIiIR, OTBe4alOLl.\ee onpe,d,ej1ehvlio cpli1hahcoboro IiIHCTpYMeHTa, KIlacc~cpIi14VlpyeTc>I KaK cpli1hahcoboe 06H3aTeIlbcTBo IiInli1 Kanli1TaJ1 Ha OCHOBaHli11i1 onpeaeilehvliit MCQ:>O (las) 32 1<1 (2) Il1060e ycnobhoa S03MeLl.\eHlile, He HSJ1>1IOLl.\eeC>I KanV1TaIlOM, KaK cpv1hahcosoe, TaK iii HecpIi1HaHCOBoe, 048HIi1BaeTC51 no cnpasep,iliiibo~ CTOIi1MOCHI Ha Ka>KAYIO OT'IeTHYIO p,aty, a 1I13MeHeHIi1S'1 CnpaBeAJ1VlBOIl1 CT0Ii1MOCT:l1 OTpalKillOTCfl B npli16blilli1 IiInli1 y6bltke.nonpabkii1 K MCQ:>O (IFRS) 3 BCTynalOT B cli1ny AIl>l OObe,D,II1HeHIi1~ 61i13HeC3, B KOTOPblX,D,aTa npli106petehiiih npiiixo,d,vltc>i Ha 1 VlIOJ1fl 2014 raaa Ii1nl1 60nee n03ahioio AaTy. B MC<.t>O (IFRS) 8 BHeceHa nonpabka, Tpe6yKlLl.\3>1 (1) packpbltvlh Ii1HcpopMa41i1Y1 OTHOCII1TenbHO npocpeccv1ohanbhblx CY>KAeHliliit PYKoBO,D,CTBa, BblHeceHHblX npll1 arperli1pobahii1v1 onepa41i1oh HbiX cermehtos, BKIlIO'IaH Onl1CaHli1e cermehtob, KOTcpble 6blIlli1 arpervlpobahbl, Ii1 3KOHOMV1'1eCKIi1X noka3atenei4, KOTopble 6blnV1 04eHeHbl, npli1 YCTaHoBIleHliI1iI Toro cpakta, 'ITO arperli1pyemble cermehtbl 06na,D,alOT CXOlK~MVl 3KOHOMV14eCKIiIMIi1 oc06ehhocthmiii, iii (2) BbInOnHeHIi1>1 cbepkiii akty1bob cermehta Y1 aktii1bob npe,d,n pli151tii1>1, ecnlil aktiiibbl cermehta packpblbalotc>i B OT'IeTHOCTIi1. nonpabka, BHeCeHHa51 B OCHOBY An51 BblBOAOB B MCQ:>O (I FRS) 13, pa3bhchf1et, 'ITO YAaneHli1e HeKOTopblX a63a4es B MCQ:>O (las) 39 nocne ny6illi1ka41i11i1 MCQ:>O (I FRS) 13 HelpeAnonarano otmehy B03MOlKHOCTLil 04eHIi1BaTb KpaTKocpo'lHylO Ae6Y1TOpcKYIO iii Kpe,D,Ii1TOpcKyKl 3aAOJl>K8HHOCTb no cymme, YKa3aHHo~ B C'IeTe, B Tex CJ1Y4aHx, KorAa Bnli151H1iI8,D,Y1CKOHTVlpOBaHVl>l He HBfl5'l,aTCfl CYLl.\eCTBeHHbIM. B CTaHAapTbl MCQ:>O (las) 16 VI MCQ:>O (las) 38 ObIIlV1 BHeceHbl nonpabkl<1, pa3'c:>1chhioll.\vle, K3KIi1M 06pa30M p,onlkhbl otpalkatbc51 B Y4eTe BaIlOBaR 6anaHcoBa>l ClOV1MOCTb iii H8KonneHHa51 amoptiii3a41i1h nplil \.1CnOnb30BaHIi1V1 npeanpli1>1t\.1em MOp,enli1 Y4eTa no nepe04ehii1baemoi~ CTOVlMOCTIiI. B MCQ:>O (las) 24 Oblna BHeceHa nonpaska, B COOTBeTCTBli11i1 C KOTOpO~ CBI'I3aHHOH CTOpOHO~ C'IIi1TaeTCH TaK>Ke npeanpli1s1tli1e, oka3blsaloll.\ee ycnyrlil no npeaoctabilehli11o KIl104eBoro ynpabileh4eckora nepcoh8na OT4Ii1TbIBalOLl.\eMyc>I npeanpv151tii1io 1i1J1V1 MaTepliIHcKoMY npeanpli1fltv11o OT'IIi1TbIBalO!J.!erOC51 npe.qnplil51tii151 ({{ynpabn51loll.\ee npeanplil51tli1e»), Ii1 KOTOpaS'l rpe6yet packpblbatb CYMMbl, Ha'lIi1CJleHHble OT'II<1TbIBalOLl.\eMycR npeanpli1>1tii1kl ynpabnhioll.\ii1m npeanpli151tli1em 3a OKa3aHHbie ycnyrlil. PYKOBOACTBO fpynnbl C'IIi1TaeT, 4TO p,ahhoe \.13MeHeHli1e He OKalKeT E103,!:1eIl1CTSIi1>1 Ha cpli1hahcobyio OT'IeTHOCTb. 27

83 rpynna «Hoaocu6upCKUU 3asod XUMKoHu,eHmpamOS}} npume'lahur K KOHCOnUOUpOSaHHOii cpuhahcosou UHcpOpMaL(UU 3a eoo, 38KOH'IU6UJU;.lcR 31 OeKa6pR 2013 e. EH{eaodHble ycoaepwehcmeoeahur MeH{dYHSpodHl:tIX cmshdapmoa cpuhahco60u om..,emhocmu, 2013 aod (ebmyu(ehbl (3 deka6pe 2013 aoda U 6cmynalOm a cuny dnr aodo6blx nepuodos, Ha'lUHalOUJ,uxcR 1 UlOnR 2014 aoda unu nocne 3mou dambl). YcoaepweHCTBoBaH~R npe.qctabj1riot c060~ ~3MeHeH111S1 B yetblpex ctah.qaptax: IlonpasKa, BHeCeHHas:l S OCHOBY,QJ1s:l SbIBO,QOB B MC4l0 (I FRS) 1, pa3bs:lchret, \.jto ecjlvl HOB8A sepcvlr ctah.qapta ell..le He s:lbj1retca OOs:l3aTenbHOH, HO,QonYCKaeTCs:l ee,qocp04hoe np~meheh~e, KOMnaHI<1s:l, enepbble np~mehrioll..iaa MCcPO, MO}l{eT I1Cn0J1b30BaTb ctapylo VlnVl HOSYKl ero sepcl1lo npl1 YCJ10BVlI1, YTO KO BceM npe,qctabj1ehhbim e OT\.jeTHOCT~ nepvlo,qam np~mehretcr O,QHa VI Ta }l{e sepc~r ct8h.qapta. B MC4l0 (IFRS) 3 SHeceHa nonpabka, pa3bs:lchrioll..iar, 4TO c cah.qapt He np~mehs:letcs:l K yyety 06pa30BaHIiIR J11060H COBMeCTHOH.QeRTeJ1bHOCT~ S COOTBeTCTSVlI1 C MC<PO (IFRS) 11. OHa TaK}l{e pa3brchret, 4TO I1CKJ1IO\.jeHVle ~3 c epbl np~mehehi1r CTaH.QapTa AE1HcTByeT TonbKO.QllR I1HaHCOSOH OT\.jeTHOCTI1 camo~ COBMeCTHO~.Qe5lTenoHOCTVI.nonpaSKa K MC<PO (IFRS) 13 pa3brchret, 4TO I1CKJ1IO\.jeHlIIe, KaCalOLl..IeeCR nopt ells:l B MC<PO (IFRS) 13, ~otopoe n03b0j1ret npe,qnplllrti1io OLleHI<1BaTb cnpase,qj1i1bylo CTOIllMOCTb rpynnbl VlHaHcoBblx akl\1\bob \1\ \IIHaHC08bIX oor3atenbctb Ha Heno OCHOBe, npvlmehs:letcr KO BceM.QorosopaM (SKJ1IO\.jc:=l AOroSOPbl 0 KynJ1enpo.Qa}l{e Heq:,HHaHcoBbIX ctatei1) B pamkax c epbl npv1mehehv1r MC<PO (las) 39 It1JlVl MC<PO (IFRS) 9. B MC<PO (las) 40 BHeceHa nonpabka, pa3brchs:lioll..iar,!.fto ctah.qaptbl MC<PO (las) 40 V1 MC4l0 (IFRS) 3 He RBJ1RIOTCs:l 83aI1M0V1CKJ1104aIOLl..II1MI1. PYKOBO,QCTBO B MC4l0 (las) 40 nomoraet COCTaBI1TeJ1s:lM OT\.jeTHOCTIiI npobo,qiiitb pa3j1v1'1v1e Me}I{.QY V1HSeCTI111V10HHbIM V1MYLl..leCTBOM V1 He.QBV1}1{V1MOCTblO, 3aHI<1MaeMoi1 SJ1aAeJ1blleM. CocTaSV1TeJ1s:lM OT"leTHOCTI1 TaK}l{e He06xo,QV1MO V13Y411Tb PYKOSO.QCTBO B MC O (I FRS) 3.o.J151 Toro, "lt06bl onpe,qenl1tb, flbrtfletcs'i 1111 lpv106petehl1e ItIHBeCTV111V10HHOro I1MYLLlecTBa 06be.QI1HeHI1eM ov13heca. PYKOBO.QCTBO rpynnbl C'1ItITaeT, "lto,qahhoe 113MeHeHV1e He OK8>KeT B03.o.e1liCTS!A5I Ha cplllhahcobyio OT'1eTHOCTb. MCtPO (IFRS) 14 «OmCpO'leHHble nnameh{u no defjmenbhocmu, ocyu(9cmenr9mou no peaynupyemblm mapu am» (sbmyl«eh e RHeape 2014 aoda U ecmynaem e cuny dnr aodo6blx nepuoooe. Ha'lUHslOw.UXCR 1 RHsapSl 2016 aoda unu nocne 3mou dambl). MCcPO (I FRS) 14 pa3pewaet npe.qnpv1s:ltv151m, snepbble COCTaSllRIOLl..IV1M (PV1H8HcoaylO OT\jeTHOCTb no MC<PO, npv13h8satb npl1 nepexo,qe H8 MC<PO CyMMbl, OTHOCRLl..IV1eCs:l K.QeHTeJ1bHOCTV1, ocyll..lectbllflemoi:! no perymlpyemblm rapv1q:,am, a COOTBeTCTBI1V1 C Tpe60saHV1s:lMlr1 npe,qbl,qyll\v1x On6Y. O,QHaKo,QJ1s:l nobblwehv1fl CTeneHV1 conoctasi.iimoctv1 C npe,qnpv1s1tv1s:lmiii, Y}l{e npl1mehfllolljvlmv1 MC<PO, HO He np113ha1oll..ii1mv1 TaKllle CYMMbl, CTaH.QapT Tpe6yeT, 4T06bl B03.QeHCTBI1e perynvlposclhvlfl Tapl1 08 npe.qctabilrllocb OT.QellbHO OT,QpyrV1x CTaTeYi. tlahhbl1lt CTaH.QapT He pacnpoctpah;'ltcs:l Ha npe,qnpv1atv1:=l, Y}l{e npe,qct8blls:lioll..il1e cpi.llhahcosyio OT'1eTHOCTb, no.qrotobllehhyio B COOTBeTCTBV11i1 C MC<PO. npi1mehs:letcs:l TOJ1bKO K npe,qnpv1s:lti1s:lm, BnepBble COCTaSJ1s:lIOLl..Ilr1M I1HaHCOSYk) OT"leTHOCTb no MC4l0, 11 He OKa>KeT BIlV151HV1e Ha KOHCOI1\11,QVlpOBaHHYIO VlHaHCOSYIO OT4eTHOCTb rpynnbl. G. CTaHAapTbl, nplllh~tble AOCPO"lHO MCtPO (las) 28 d1hsecmuu,uu S accou,uuposahhb/g KOMnaHUU U COSMecmHble npednpurmur» (nepecmompeh e Mae 2011 eooa U 8emynaem e cuny onl1 e0008blx nepuoooe, Ha4UHalOU(uxel1 111HeapFi 2013 e. unu noene 3moO oamb/). tlahhoe i.113;."ehehv1e MC4l0 (las) 28 6blilO paspa6otaho B pe3yilbtate BbInOnHeHI1s:l npoekta npabilehv1r kmc<po no BonpocaM Y'1eTa cobmecthoh,qes:ltel1bhocti1. B npoltecce 06cY}l{.QeHV1R AaHHoro nposkta npasllehl1e KMC4l0 npv1hflj10 pewehv1e 0 8HeCeHV111 Y"leTa,Qes:lTeJ1bHOCTV1 COBMeCTHblX npeanpv1rti1v1 no,qoilesomy MeTo,Qy s MC<PO (las) 28, TaK KaK 3TOT MeTOA npv1mehi1m KaK K COSMeCTHblM npe,qnpvirtv1rm, TaK lr1 K accollv1l1pobahhbim KOMnaHHflM. PYKOBo.QcTBa no OCTaIlbHblM BonpocaM, 38 I1CKm)"leHV1eM Onl1CaHHOro 8blwe, OCT811I1Cb 6e3 /,1SMeHeHVli1. MCtPO (lfrs) 11 «COanSweHUR 0 c06mecmhou defjmenbhocmu» (ony6nukoeah 8 Mae 2011 eooa U 00513amenaH K npum9h9hwo OJ1F1 eooo6blx om4emhbix nepuoooe, Ha4UHalOU(uxel1 e a. unu noena 3moD oambl) 3aMeHReT MC<PO (las) 3' «Y"lacTV1e B cobmecthovi,qertej1bhocti.ii» V1 nkp(sic)13 «CosMecTHo KOHTponV1pyeMble npeanpv151tlmi HeMoHeTapHble BKJ1a.llbl Y"l8CTHIIIK08)). 6naroAapR /,13MeHeHlr1S'1M S onpeaenehvlrx KOJ1I1\.jeCTBO 13/,1AOB cobmectholii AeRTellbHocTVl COKpaTIAIlOCb.0.0.QByX: COBMeCTHble OnepallltlIA V1 COSMeCTHble nije,qnpv1s:ltliifi. tlj1r COSMeCTHblX npe.qnpv1rtia~ OTMeHeHa cyll..lectbobabwas:l pahee S03MO}l{HOCTb Y4eT<:1 no MeToAY nponopltl10hallbhoi.ll KOHCOJ1V1,QaUI1I11. Y4acTHV1KIiI COBMeCTHoro npe,qnpv1s:ltlr1:=l 06513aHbl npl1mehs:ltb MeTo,Q,Qollesoro Y"laCTlr1R. tj,ocp04hoe npv1mehehv1e,qahhoro CTaH.QapTa He OK33<l1l0 CYllleCTBeHHoro BJ1lr1s:lHV1s:l Ha q:,lr1hahcobyio OT"leTHOCTb. 28