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34

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30 anpem1 2013

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npH pacTopmeHIIH

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23

cl>enpans.r H B3HJI OTryn

10 MapTa,

pa6oTy B npa3,ll;HliK Ha,n;o onJiaTliTb B O,ll;HHapHOM pa3Mepe. A 3a MapT eMy HYJKHO HaqHCJIHTb noJIHblH OKJia,n;, TO eCTb 30 000 py6. ,Il;eHb OTryJia npOCTO HCKJIIO"<IaeTCH li3 Mecs.rqHOH HOpMbI pa6oqero BpeMeHli.

If nonyqaeTcs.r, qTo sToT Mecs.ru; coTpyp;HliK oTpa6oTaJI noJIHOCThro. >-78

Bee o 3apnnaTe e 2015 rOAY c y'leToM nonpaeoK Bbimna B eBeT HOBaJI O'leHb rrone3Ha.H KHHra - CnpaBO'lHHK «3apnnaTa '2015». ,D;eiieTBHe B HeH pa3BOpa'IHBaeTCJI Ha 896 eTpaHHa;ax BOKpyr a6eoJIIOTHO Beex BbIIIJiaT pa6oTHHKaM H BaJKHbIX H3MeHeHHH, KOTOpbie rrpOH30illJIH e 2015 ro,u;a.

Ha'IHHaeTe.H Bee e 3aprrnaTbI. ,D;anee Bbl rrepeHeeeTeeb B yBneKaTeJibHhlH MHp pae'leTa rrpeMHH, Hap;6aBOK, AOIIJiaT, rro,u;apKOB, MaTrroMom:n, y,u;ep.maHHii. Oeo6eHHO BIIe'laTJI.HT Bae He'!epIIbIBaIOm:He rnaBbl rrpo OTIIyeKHble H rroeo6H.H. 3aKaHqHBaeTe.H Bee xopomo - 6e3omH6o'!HOH OT'leTHOeTbIO. KHHra KaK B03p;yx Heo6xop;HMa 6yxranTepaM no 3aprrnaTe H rnaB6yxaM. Ho 6yp;eT HHTepeeHa BeeM, KOMY xo'leTC.H JIH'lHO rreperrpoBepHTb eBoIO 3aprrJiaTy, oTrryeKHhle H rroeo6H.H. He yrryeTHTe B03MOJKHOeTb rronyqHTb ee6e TaKoro IIOMOm;HHKa Ha Beeb ro,u;.

THpaJK orpaHH'leH. II;eHa TaKoro a;eHHoro errpaBO'lHHKa Beero 1276 py6n eH:.

TeJie<l>oHhl: 8 (800) 555-66-00 (3BOHOK 6eerrJiaTHDrn) ,

8 (495) 785-01-13.

80

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Bee Jiii CXO,ll;HTC.H B <PopMax.

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10

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81

BaJiaHc '2014 CooTHOIIIeHMH B OT"tJeTHOCTM

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0 CpoK c,z:i;a'IH 6a.TiaHca <l>opMa IlOKa npeJKHHH

31

MapTa.

Ecm1 oHa H3MeHHTC.H, rrocne Toro KaK

BaJiaHc H OT'leT 06 H3MeHeHHHX KailHTa.Tia Y cTaBHbIH KarrHTan, Hepacrrpe.n;eneH-

BbI OT'lHTaeTech, rrepec.n;aBaTh HH'lero

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He rrp11.n;eTC.H >83

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•

He ffYJKHhl. IlpHMep 2 -+ 86

0

BaJiaHc H OT'leT o cf>HHaHCOB1>1x pe3yJI1>TaTax B 6anaHce rrpHBO.ZJ;.HTC.H ocTaTKH Ha KOHe:a; 2014 ro.n;a. AB OT'leTe -

BaJiaHc H noacHeHHe K HeMy H ToroBhle CYMMbI B rro.HcHeHH.HX .n;onm-

H3MeHeHH.H 3a ro.n;. He rreperryTaihe.

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2014 H 2013 ro.n;oB. Xopomo BH,n;Ho Ha rrpHMepe 3 --+ 88

HbI paBH.HTbC.H pa3HH:a;e no CTpOKaM

0 3a paCXOJK)J;eHHH B 6aJiaHce Ha.TIOrOBHKH BnpaBe OIIITpacf>oBaTI> ,ri;HpeKTOpa Ha 3000 py6.

EcTb H 6onee cepbe3Hhle rrocne.n;CTBH.H >83

6yAeT npo~e, ecm1 nepeA no,QroroeKoi1 6a11aHca Bbl nOCMOTpHTe HOBYIO >KHBYIO CTaTblO Ha cai1re g lavbukh.ru. TaM ecTb 36 npHMepoe roro, YTO c YeM AOll>KHO coena.QaTb e 6a11aHce H .Qpyr11x cf:>opM ax 6yx ramepCKOH OTYeTHOCTH .

I'JiaB6yx 路

N2 5, MapT 2015

31 MapTa Hap;o cp;aTh 6yxraJITepcKyro oTqeTHOCTh aa 2014 ro,i:i;

He rroap;Hee

HaJioromrnaM H B CTaTHCTHKY (rro,i:i;rr. 5 II. 1 CT. 23 HK Pct>, CT. 18 <I>e,i:i;epaJihHOro 3aKOHa OT

6 p;eKa6pH 2011 r .

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2010 r . N2 66H), HO ecTh

BepOHTHOCTh, qTo B HHX B 6JIHJKaihrree BpeMH BHecyT rrorrpaBKH. 0HH TeXHnqecKne. K rrpHMepy, cl>opMy oTqeTa o rrpn6hIJIHX H y6hITKax rrJiamrpyroT rrepeHMeHoBaTh B oTqeT o cpnHaHCOBhIX peayJihTaTax. EcJIH Bbl OTqHTaeTeCh AO H3MeHeHHH, TO rrpoBepHIOID;He He BIIpaBe 6y,ri;yT Tpe6oBaTh OT Bae rrepecp;aqn.-+ 10 Ilepe,i:i; TeM KaK cp;aBaTh 6aJiaHc aa

2014 ro,i:i;, rrpoBepbTe cooTHome-

HHH IIOKa3aTeJieH Mem,i:i;y pa3HhlMH cpopMaMH. 3,i:i;ech Mhl rrpHBO,ll;HM TPH BaJKHhie B3aHMOYBH3KH 6aJiaHca c ,i:i;pyro:H. 6yxraJITepcKOH OTqeTHOCThlO.

A Ha ca:H.Te glavbukh.ru OTKpbITa HOBaH JKHBaH CTaThH, B KOTOpOH rrpHBep;eHhl ncqepIIbIBaro:m;ne KOHTpOJibHbie COOTHOIIIeHHH 6yxraJITepCKOH OTqeTHOCTH -

2014. llx 36.

3a HCKaJKeHHe JII06o:H. CTpOKH JII06o:H. 6yxraJITepCKOH cpopMhI Ha

10 rrpo-

n;eHTOB HJIH 60JibIIIe HaJIOrOBHKH BIIpaBe omTpacpoBaTb ,ll;HpeKTOpa KOMrraHHH Ha

2000-3000 py6. (cT. 15.11 KoAII Pct>). KoMrraHHH, oTqeTHOCTh

KOTOpo:H IIO,l];JieJKHT o6H3aTeJihHOMY ayp;HTy, 6yp;eT CJIOJKHee IIOJiyqHTb ayp;nTopcKoe aaKJiroqeHHe. BaHK MOJKeT H3-3a omn6oK B 6anaHce OTKaaaTh B Kpe,ri;HTe. A yqpe,ri;nTeJIH H aKn;HoHepbI rroJiyqaT He,ri;ocToBepHyro OT~IeTHOCTb.

Eb ll>HC Pocc1111

,lI.opome )l(eHll(MHhJ !

IlpHMHTe caMbre HCKpeHHHe n 03,llp aBJTeHIUI c caMbTM 3aMeqaTeJTbHhTM BeCeHHl1M npa3.LIHllKOM -

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Ilp11Mep 1

6YXrAnTEPCK~i:i 6AnAHC Ha 31 AeKa6pR

Ha 31 AeKa6pR

Ha 31 AeKa6pR

20 14 r.

20 13 r.

20 12 r.

15490

12960

AKTHB

I. BHeo6opoTHb1e aKTHBbl Or11o>t<eHHb1e Ha11oroeb1e aKTHBbl

1180

Ha11MeHoeaH11e noKa3are11J1

Ha 31 AeKa6pR

Ha 31 AeKa6pR

Ha 31 AeKa6pR

20 14 r.

20 13 r.

20 12 r.

3243560

2450280

nacc11e 111. Kan11ra11 11 pe3epeb1 HepacnpeAelleHHall np116blllb

1370

(HenoKpblTblH y6blTOK)

Ha 31 AeKa6pR

Ha 31 AeKa6pR

Ha 3 1 AeKa6pR

20 14 r.

20 13 r.

20 12 r.

165150

158300

nacc11e IV . Ao11rocpo4Hb1e 06J13are11bcrea Orno>t<eHHbl e Hanoroeb1e 06J13are11bcrea

1420

BaJiaHc 11 OT'leT o <1>11HaHcoe1>1x pe3yJILTaTax

B

6yxraJITepcKoM 6anaHce H

oTqeTe

o

cPHHaHCOBbIX pesyJibTaTax

eCTb IIOKa3aTeJIH, OTpamarom;He Hepacrrpep;eJieHHYIO rrpH6bIJib, OTJIOJKeHHbie HaJIOrOBbie aKTHBbl H

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0

84

A

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rnaB6yx 路 M 5, MapT 2015 ro.n.a

G

OT4ET 0 <l>HHAHCOBblX PEJYnbTATAX

PeweHHe

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Ko.q

3a 20 14 r.

3a 20 13 r.

1-1 crpoKa 245 0 OT4eTa:

"13MeHeH"1e OT/lO>t<eHHblX HaJlOrOBblX

2450

2530

352

15490 - 129 60 = 2530

aKTHBOB

CrpoKa 1180 6anaHca

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PeweHHe

Ko.q

3a 20 14 r.

3a 20 13 r .

2400

793280

766989

1-1 crpoKa 2400 OT4era:

3243 560 - 2450 280 =

41-1cral'I np1-16b111b

= 793280

(y6blTOK)

OT4ET 0 <l>HHAHCOBblX PEJYnbTATAX

PeweHHe

Ha1-1MeH0BaH1-1enoKaJare11l'I

Ko.q

3a 20 14 r.

3a 20 13 r.

"1 CTpOKa 24 30 OT4era:

"13MeHeHHe OTJlO>t<eHHblX HaJlOrQBblX

2430

(6850)

(2563)

165150-1 58300 = 6850

o6l'l3aTellbCTB

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1370 H 1420) rrocqHTaHTe pa3HHD;Y Mem,n;y OCTaTKaMH Ha OTqeTHbIH 2014 ro,n; H rrpe,ll;bI,ll;y:rn;HH - 2013-M:. lfror ,ll;OJimeH COBrra,n;aTb c IIOKa3aTeJI.HMH OTqeTa o qmHaHCOBbIX pesyJibTaTax (B cTpoKax 2450, 2400 H 2430). CooTHomeHHe xopomo BH,ll;HO Ha KOHKpeTHOM rrpHMepe 1.

85

BarraHc

'2014 CooTHOIIIeHHH B

Ilp11Mep

OT'leTHOCTH

2 6YXrAnTEPCK"1H 6AnAHC KoA

Ha 31 AeKa6pR Ha 31 AeKa6pR Ha 31 AeKa6pR 20 14 r.

20 13 r.

20 12 r.

nacCHB

PeweHMe

--

CTpOKa 1310 6a11aHca

111. Kan1-1Ta111-1 pe3epsb1

=

= rpacpa «YCTaBHblH

YcTaBHblH KanHTaJl (cK/laA04HblH Kan1-1Ta11, ycTaBHblH cpOHA, BK/laAbl TOBapH~eH)

1310 120000

KanHTall» CTpOKH 3300 OT4eTa

6YXrAnTEPCK"1H 6AnAHC Ha1-1MeHosaH1-1e noKa3aTe11R

KoA

PeweHMe

Ha 31 AeKa6pR 20 14 r.

CTpoKa

1320~

= rpacpa «Co6cTBeH-

nacCHB

Hble aK4HH, BblKyn11eH-

111. Kan1-1Ta111-1 pe3epsb1

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1320 (11 000)

(6000)

CTpOKH 3300 OT4eTa

y aK41-10Hepos

6YXrAnTEPCK"1H 6AnAHC KoA

PeweHMe

--

Ha 31 AeKa6pR

CTpOKa 1360

20 14 r.

6a11aHCa = rpacpa

nacCHB

«Pe3epBHblH Kan1-1Ta11>>

111. Kan1-1Ta11 1-1 pe3epsb1

CTPOKH 3300 OT4eTa

1360 8636

Pe3epBHblH Kan1-1Ta11

5600

6YXrAnTEPCK"1H 6AnAHC PeweHMe Ha1-1MeHosaH1-1e noKa3aTe/lR

KoA

CTpoKa 1370 6a11aHca

20 14 r. nacCHB

11eHHa.11 np1-16blllb (Heno-

111. Kan1-1Ta11 1-1 pe3epsb1 HepacnpeAeneHHaR np1-16b111b (HenoKpblTblH y6blTOK)

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1370 3 916 290

BaJiaHc 11 OT'IeT

1985600

CTpOKH 3300 6a11aHca

06 H3MeHeHHHX Kan11TaJia

B pas.n;eJie III 6anaHca Bhl oTpaJKaeTe CJ'MMY ycTaBHoro KamrTaJia, pesepBHoro KamrTaJia, Hepacrrpe.n;eJieHHyro rrpH6bIJib, aKu;1m no cTpoKaM 1310,

86

- -

= = rpacpa «HepacnpeAe-

Ha 31 AeKa6pR

I'JiaB6yx 路 N2 5, MapT 2015 rop;a

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3300 120000

TblH y6blTOK)

(11000)

8636

3916290

4033926

Ha 31 AeKa6pH 2014 r.

OT4ET 06H3MEHEHH~XKAnHTAnA

Ko A

YcraBHblH Co6crseHHb1e aKl..\1111, BblKyn11eHHble

< ... >

Pe3epBHb1i1 HepacnpeAelleHHaH ltlroro np116b111b (HenoKpbr-

Kan11ra11

y aKL\110Hepos Be1111411Ha Kan11ra11a

3300 120000

TblH y6blTOK)

(11000)

8636

3916290

4033926

Ha 31 AeKa6pl'! 2014 r.

OT4ET 06 H3MEHEHH~X KAnHTAnA Co6cr seHHb1e aKl..\1111, BblKyn11eHHble Be1111411Ha Kan11ra11a Ha 31 AeKa6pl'! 2014 r.

< ... >

3300 120000

Pe3epBHblH HepacnpeAeneHHaH ltlroro Kan11ra11 np116b111b (Hen0Kpb1Tb1i1 y6blTOK)

8636

3 916290

4033926

OT4ET 06 H3MEHEHH~X KAnHTAnA < ... >

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np116b111b (Hen0Kpb1Tb1i1 y6blTOK)

Be1111411Ha Kan11ra11a

3300 120000

(11000)

3916290

4033926

Ha 31 AeKa6pH 2014 r.

1320, 1360 H 1370 6aJiaHca. Taime me rroKa3aTeJIH ,n;oJimHbI CTO.H:Tb y Bae B QTqeTe 06 H3MeHe HHH KaIIHTaJia B O,ll;HOHMeHHbIX rpa<Pax CTpOKH 3300. To eCTb HHKaKHX BhlqHcJieHHH ,n;eJiaTb He Ha,n;o, 3 ,n;ecb ,ll;OJijKHO 6bITb npocTo coBrra,n;eHHe. IIocM0Tp11Te HarJI.H:,ll;Hbrli npHMep 2.

87

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3

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I KoA I Ha 31 AeKa6pR I Ha 31 20 -14 r.

AeKa6pR I Ha 31 AeKa6pR

20 -13 r.

20 -12 r.

AKTHB

-

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11110 I 211

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185

1112

H crpoKa 5100 nOSICHeHHH:

300 - 29 = 271

6YXrAnTEPCKMH 5AnAHC Ha11MeH0BaH11e noKaaarensi

KoA

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20 13 r.

20 12 r.

AKTHB

PeweHHe

I. BHeo6oporHb1e aKTHBbl

1150 2155

OcHOBHble cpeACTBa

------

CrpoKa 1150 6anaHca

H crpoKa 5200 nOSICHeHHH:

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nepeoHa-

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