"MEII HHBECT X011,1414Hr " AA, ap. C001451

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