Skip to main content

Главбух 2015 07

Page 1

M7

AnpeJih 2015

I~

npaKTH4eCKHH >t<ypHa/1 All.R 6yxra11repa

l'faAaeTcsi c 1994 roAa BhIXOAHT ABa paaa B Mecsi1:1


6b1cTpa51

noAn VlCKa

8 800 555-66-00

(300HOK 6ecn11arnb1i1 ),

8 4 95 785-Q 1-13

action-Rress.ru

<aKTJfOH> npow11.ne noAnHc<y Ha "'YPHa11 «f11ae6yx»AO 30 anpe11R 2015 roAa 1-1 no11y41-1Te e noAapo< w1-1<apHb1e >KeHcrne Hapy4Hble 4acb1. noJBOHHTe no Te11ecj>0Hy 8 800 555-66-00, n0An1-1w1-1Tecb"' nony4"1Te eaw1-1 4aCbl e noAapo<! A<4"1R «Ei11eCTRU\"1M anpe11b» npoBOAHTCR e nepHOA c 1 anpe11R no 30 "1IOHR 2015 roAa . ~CT04HH< HHcj>OpMa41-11-1 06 opraH1-1JaTOpe aK41-11-1, o npae'111ax npoeeAeH"1R a<4""· KOl1"14eCTee np1-13oe (noAapKoel no pe3yllbTaTaM a<4"1"1, cpo<ax, MeCTe"' nopRAKe no11y4eH"1R noAapKOB CMOTp"1Te B «YCl10B"1RX CTHMYl1"1PYIOU\eM a<4"1"1 "Ei11eCTRU\"1H anpellb », HJllo>KeHHblX"' ony611HKoeaHHb1x Ha caiiTe acllon-press.ru. Toeap Ha cj>0Torpacj>1-11-1 MO>KeT OT11"14aTbCR OT op1-1rnHa11a. 0


NQ 7, arrpeJih 2015 ro,n;a

r naa6yx

G

HoBOCTH OT rJiaBHoro pe,n;aKTopa

CaMoe ~eHHoe B 6yxraJITepe MbI rrpOBO,ZJ;HM MaeeoBoe HeeJie,ZJ;OBaHHe, B xo.n;e KOTOporo XOTHM BbIHeHHTb, '<ITO KpOMe rrpOBO,ZJ;OK H HaJIOI'OB HY:>K.HO 3HaTh H )'MeTb eoBpeMeHHOMY 6yxraJITepy.

B

orrpoee rrp:e:-

HHMaIOT yqaeTHe TbICH'<IH ,ZJ;HpeKTOpOB H Kap;pOBbIX erre:u;HaJIHeTOB. Mb1 xoTHM BhIHeHHTb 3arrpoeb1 6oJiblliHHeTBa PYKOBO,ZJ;HTeJieli, '<IT06hl rro.n;eKa3aTb BaM, Kyp;a ABHI'aTbCH .n;aJihme.

II 6yxraJITephl

He HeKJIIO'<leHHe . Mory, K npHMepy, TO'<IHO eKa3aTb -

npo:u;euTa

pa6oTo.u;aTe.rreH: ce:Kt.rac

XOTHT

HMeTh B UITaTe

j}{'.H3Hb He eTOHT Ha MeeTe, KaJK,ZJ;bIH p;eHb K eoTpy.n;IIHKaM rrpep;'bHBJIHeTe.H Bee 6oJihIIIe Tpe6oBaHHH.

8-& 6yxranTep a,KOTO-

no'<ITH

Bee .n;:e:peKTOpa eeliqae 03ap;a'<leHhl rroHeKaMH 6yxraJITepoB,

p brn )'MeeT cHH-

:>KaTh HaJIOrlf

)'MeIO~HX BbieTynaTb rry6JIH'<IHO H 3KOHOMHTb HaJIOI'H pa3HbIMH erroeo6aMH. Ho rrpaKTH'<leeKH HHKTO He xo'<leT, '<IT06hl 6yxraJITep 6hlJI KapbepoopHeHTHpOBaHHhlM H IIOJIHI'JIOTOM. 3TO rrpe.n;BapHTeJibHbie HTOI'H Hamero HeeJiep;oBaHirn. p;yro~eM

B

eJie-

HOMepe MbI p;a,ZJ;HM BaM IIOJIHYIO KapTHHY H paee1rn-

:>K.eM He TOJibKO 0 TOM, qero XOT.HT PYKOBO,ZJ;HTeJIH, HO H KaK OHH roTOBhl B03Harpa:>K.p;aTh :u;eHHbIX eoTpyp;HHKOB. 06e~aro, 6yp;eT HHTepeeHO.

EJIEHA qEPHbIIIlEBA, I'JiaBHbIB p e .n;aKTOp

IlHIIIHTe: ehernysheva@glavbukh.ru

1


X!7 20 1;;

\ 111)('. lb

JiaB6yx I :::;::::::::;='

npaKTl14eCKHH >t<ypHa/l A/111 6yxramepa

B anpeJie - qac1>1 B no)J;apoK Ilpoµ;JIHTe 110,lJ;IIHCKy Ha «rJiaB6yx» ,zi;o 30 a11peJIJ1 -

H Mbl 110,zi;apHM BaM "llaCbl

c KpHCTaJIJiaMH Swarovski®. 3KCKJII03HBHbIH µ;Haab, JIHMHTHPOBaHllbIH BLIIIYCK TaKHe qacbI 6y,zi;yT TOJibKO y HamHX 110,lJ;IIHC"llHKOB! Ilo,zi;apuTe ce6e BeceHHee eacTPOeHHe. A «rJiaB6yx» 11oaa60THTCJ1 o Bame:U pa6oTe. CaMaJI rroJieaJI HH<l>opMa:a;HH rro 6yxyqeTy H eaJioraM 6y,zi;eT rrpuxo,zi;HTb saM ,zi;Bam,zi;LI B MeCJID;, BMeCTe co CBemHM HOMepOM mypHaJia. CTOHMOCTb IIO,ll;IIHCKH -

9438 p aa meCTb MeCJID;eB.

Bhl MO:/KeTe ocpopMMTb rrop;rr11cey M Ha p;p y r11e M3p;aHMJI p;JIJI 6yxraJITepon Mep;MarpyrrrrhI «AKTMOH»:

.·--

.,~~

-*hCnt

«Y qeT B c eJibCK OM

«YqeT B CTOHTeJibCTBe»

X03RHCT B e »

«CeMlIHap

«B H 6JIH OTeKa

)J;JIR 6yxraJITep a »

mypaaJia "I'JiaB6yx"»

CJiyJK6a nop;nHCKH: 8 (800) 555-66-00 fanoHOK 6ecnJiaTHLru),

8 (495) 785-01 -13

2


IIo,z:i;nu:cKa B U:3)J;aTeJILCTBe

IIo,ZJ;nu:cKa B BameM ropo,z:i;e

3a 6e3HaJI1£11HhIH pac"lleT. PeKBH3HTI>I

Hnme Koop,ZJ;HHaTbl areHTCTB B KpynHeHIIIHX ropo,n;ax CTpaHhl.

,zi;;rn: 6e3Ha.Jllf'IHOH OIIJiaTbl: 000 «AKTHOH-rrpecc» p/c 40702810400000001622 B AKE «lfHBeCTTOpr6aHK» (OAO ), r. MocKBa K/ c 30101810400000000267, BMK 044583267, MHH 7702272022, KITIT 770201001 Oco6oe BHHMaHHe o6paTHTe Ha TO'lJHOCTb }'Ka3aHMH B nJiaTemHOM nopyqemm: nO'lJTOBOl'O a,n;peca c HH,D;eKCOM, no KOTOpOMY Bbl XOTHTe nonyqaTb li3,D;aHmI, H Ha npaBHJlbHOCTb KOHTaKTHOl'O TeJiecl>oHa (c KOAOM ropo,n;a).

3a HaJI1£11Hhm pac"lleT. 3a HaJIH'lJHhIH pac"<JeT MomHo nop;IIllcaTbCH no a,n;pecy: MocKBa, yn. HoBOAMHTpoBcKasr, ,ZJ;. 5a, cTp. 8 (M. «,D;MHTpoBcKasr»). Bb1 MomeTe npHI'JiacHTb Kypbepa no Tenecl>oey CJiym6hl nop;IIHCKH (yCJiyra 6ecnJiaTHasr, B03MOmHa B MocKBe B rrpe,ZJ;enax MKA,D;). OH ocl>opMHT no,n;nHCKY H npHMeT onnary.

Ha cailTe. Ocl>opMHTb rro,n;nncKy Bbl MomeTe Ha caihe mypHana glavbukh.ru B pa3,n;ene «Ilo,ZJ;nHcKa» HJIH Ha caiiTe Hameii cnym6b1 no,n;nncKH action-press.ru. B <i>HJIHaJiax H3,ZJ;aTeJlhcTBa. Ilo,ZJ;IIHCKY Ha mypHaJI «rnaB6yx» MOmHo ocl>opMHTb B Haumx cl>nJIHanax B cne;z:i;yrom;HX ropo,n;ax: 8 (861) 215-67-79, 215-68-88 KpacHo,n;ap HHmHHH HoBropo;z:i; 8 (831) 246-84-46 HoBorn6npcK 8 (383) 308-00-08 CaHKT-IleTep6ypr 8 (812) 449-70-55 Y <Pa 8 (34 7) 293-45-04 Xa6apoBCK 8 (421) 245-08-80 ,ll;pyrue ropo,ZJ;a 8 (800) 555-66-00,

(495) 785-01-13

BapHayJI: ooo «ll,eHTp no,z:r,n;epmKH 6yxraJITepOB» 8 (3852) 50-15-44, 22-38-39; BeJiropo,ZJ;: ooo «lfHcl>opMaIJ;HOHHhie pemeHHSI» 8 (4722) 22-27-46, 31-13-51; BJiaroeem;eucx: MIT KomKapeBa A.B. 8 (4162) 54-29-87; BoJirorpa,ZJ;: ooo «YpaJI-Ilpecc» 8 (8442) 33-17-31; ExaTepHH6ypr: ooo «Ypan IIpecc» 8 (343) 26-26-543; Hmeecx: ooo «PernoH-Ilpecc» 8 (3412) 90-82-62; 000 «lfHcl>OpMaIJ;HOHHaH KOMnamrn Y,n;MypTHH» 8 (3412) 65-56-75; KaJIHHHHrpa,ZJ;: MIT IOpnHa A.3. 8 (4012) 99-18-08, 99-18-07; Kupoe: ooo «,il;enoBasr npecca» 8 (8332) 67-24-19; KpacHoHpcx: 000 <«PHpMa "AJI3AP"» 8 (391) 274-22-82;

Mocxea: ooo «Ypan-Ilpecc» 8 (495) 789-86-36; PJI3aHh: 000 «,D;oM npeccbl» 8 (4912) 25-75-42; MIT Psr6hlIII 8 (49 12) 24-93-83; CaHKT-IleTep6ypr: ooo «ITPECCMH<I>OPMCepBHC» 8 (812) 335-97-51; Capaucx: ooo «llJJ;IT CapaHCK» 8 (8342) 27-02-38; CapaToe: ooo «A,ll;M "OpHKoH Ilpecc"» 8 (8452) 52-44-36; CeeacTonoJih: ooo «8Kcnpecc-Kpb1M» 8 (0692) 45-24-24, 45-24-14; CuM<i>eponoJih: ooo «I.U:J;IT BSCTITPECCA» 8 (0652) 70-10-26; 000 «CaMMHTKphlM» 8 (0652) 51-63-55, 60-76-23; ToJibHTTH: 000 «A,ll;IT lfHcl>OpM» 8 (8482) 68-13-68; TroMeHh: ooo «,D;enoBasr npecca» 8 (800) 500-07-45; ooo «Mep;Ha-u;eHTp "BHKTOpHsr-npecc"» 8 (3452) 41-97-75; Y<Pa: ooo «YpaJI-Ilpecc» 8 (347) 251-07-23; qe6oxcapb1: ooo «PernoH-Ilpecc» 8 (8352) 22-60-77; .HJITa: 000 «CaMMHT-KpbIM» 8 (0654) 32-41-35.

<aKTHOH>

IIo,ZJ;nu:cKa Ha noqTe

Ilo,ZJ;nHCaBIIIHCb Ha Ham mypHaJI B 113,ZJ;aTeJlhCTBe, Bbl CTaHeTe 'IJieHOM Kny6a pe,n;aKIJ;HOH-

BbrnncaTb mypHaJI «I'JiaB6yx»

HhIX no,n;IIHC'CJHKOB «Business-AKTMOH» H IIOJIY-

lfH,ZJ;eKC B KaTaJIOl'e «Pocne"<JaTb»: 47437,

'lJHTe npaBO Ha HaKOIIHTeJibHhie CKH,D;KH H npocl>eccHOHaJibHhie no,n;apKH.

B KaTanore «IIO"<JTa PoccHH»: 10751, B KaTanore «Ilpecca PoccHH»: 40708.

C.rry»<:6a no,z:i;nu:cKu::

MOjKHO B mo6oM nO'lJTOBOM OT,ZJ;eJieHHH.

8 (800) 555-66-00

(3BOHOK 6ecnJiaTH1>1il),

8 (495) 785 -01 - 13

3


NQ 7, arrpeJih 2015 ro,n;a Co,n;epmaHHe HoBOCTH

Y Hae B roeT.HX HaTaJih.H BeJI.HHIJ,eBa, II<l>P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 ThaB6yx Key6: KaK KOJIJierH pemHJIH sanoJIH.HTh H e,n;aBaTh HOBYJO ,n;eKJiapau;HIO no H,[(C . .. . .. . . . . ....... . .. .. . ... . .......... . .. . ... . .... . ...... . .

12

CMeJia.H MapHHa IlayToBa H3 BlriieKa - Tpenrn: HOMHHaHT Ha sBaHHe «rJiaB6yx ro,n;a» ....... . . . . . . . . . .. . . .. .... .. ..... .. .. . .... . . . . . . . ........ . .... . .. .. . .. .

16

qTO H3MeHHJIOCb

.;.f, 3aprmary p;11peRTopa- yqpe,n:11TeJUI pMCKOBaHHO BRJIIO'IaTb B paCXOAbI

.... . .. . ...... . .......

:o·-

v °',,,,;: q MHOBHHKH paapemMJIH BbirOAHbIM yqeT pacxop;oB Ha ynpom;eHKe .... . ... . ... .. . . . . . . . . . .

Q

YTo'IHeHRH no B3HOCaM Hap;o cp;aBaTb no CTapbIM cpopMaM .... . . .. ..... ... . .. . .. . . . . . ... ..

Q. Crrpaney NQKC-3 6eaonacHee ocpopMJUITb Ha yimcpm:i;11ponaHHOM 6JiaHRe . . . . . . . . . • . . . . . . . . KopoTKO o p;pyrMX waMeHeHHHX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18 19 20 20 21

H3MeHHTCH . .. . .. . ..... . . . .. . ... ..... . . . .... . ...... .. . . . ... .. . ... . . .. ..... .. .

22

IlpoBepbTe ee6.H: Bbl B KYPee noCJie,n;m1X 6yxraJITepeKHX HOBOeTeli? . .... . . .... . . .. .. ..

23

...If 'ITO

:s: ~

co

u 0

:i:: Q)

a. Q)

HaJiorOBblH enop: KOMnaHMM

HanorH H B3Hoc1>1

c:

:s:

BnpaBe en1:1eb1BaTb npou;eHTbl no ~1yJKMM Kpe,n;MTaM . . . . . . . . . . . . . . .

Ha qTo MOJKHO noTpaTMTb Hepaenpe,n;eJieHHYIO np1:16b1Jib H KaK OTpa3MTb STO B yqeTe . . . .. . . . .. . . . .... . ..... . ......

~

Q)

u

44

cc

8

IlpoBephTe ee6.H: qTo Bbl sHaeTe

26

~

co

u 0

npo paenpe,n;eJieH1:1e np1:16b1JIM, H,[(<l>JI 1:1 aBaHeOBblH H,[(C? . . ...... . .

cu ~ cc cu :s:

47

i:::

e: uc:::t

CxeMa ,n;elieTB1:1li: KaK oTpa:>KaTb

:i::

aBaHeb1 no H,[(C B KHMrax noKynoK 1:1 KHMrax npo,n;aJK .. . .. . .... . . . . . ....

)E I

QI :i::

32

a. QI

KaK npe,n;oeTaBMTb MHOeTpaHHbIM no H,[(<l>JI ... .. . .. .. ... . . ... .. . ... . .. .

u lli:

,n;eKJiapau;1:110 no H,[(C . . .. ... . .. .. .. . 50 qTO HaM 6y,n;eT, eeJIM: Mbl e,n;a,n;MM

npaBMJibHbie KBK ,ll;JI.H nJiaTeJKeK

,n;eKJiapau;1:110 no H,[(C

1:1 ,n;eKJiapau;1:1li . ... . .. .. .. .. . ... .. . .. . 42

6es pas,n;eJioB

·~

N

0

~=

:: ~

og ~ :r:

~

0

:s:

ct

0

a. u

1111

:ti

a. :.:: cu 0

:;lli: cu

i:::

8 1:1 9 .. .. .. .. . .. ... . . . .. 67

-=

0

:i::

iii

0

c

B «CMeTeMe rJiaB6yx» eeTb Bee:

4

1111

KaK BnepBbie e,n;aTb r1:1raHTeKy10

36

c:

: ti

0T'leTHOCTb pa60THMKaM HOBblH BblqeT

0

::s: :s:

Q)

~

:i::

0

a.

c: c: ,j,

. .n..~

.., ., 1 J

•

i I

u! I

I

m

: ~n

111

II U •· tsl!li


KaKMe M3MeHeHMH 11po11:30IIIJIM

BonpochI

11

OTBeTbI

B OTqeTHOCTM 110 HaJiory Ha MMyII.I,eCTBO .. . .......... . . .. ..... . 68

0 11oco6MHX, II0,11,0TqeTHbIX, H,II,<I>JI, no,11,pH,11,qMKax

KaK sa110JIHMTb HOBYIO ,11,eKnapau;11:ro

11: naTeHTe .. . .. . . . ... . .. .. . . . . . . . .. .. . 98

110 EHB,II, sa 11epBb1ft KBapTaJI ....... 74 CaMbift MHTepecHbIR Bo11poc HoBaH cpopMa-4 <I>CC sa

I

KBapTaJI -

110,11,CKa3KM

HOMepa: KaK IT0,11,TBep,11,MTb paCX0,11,bl Ha noco611:e, eCJIM 60JibHMqHbIR

11: HarJIH,11,Hbie 06pasu;b1 ..... ..... .. . . 80

JIMCT C ,11,blpKaMM . . . . . . . . . . . . . . . . . . 102

IlpoBephTe ce6H: ecTh JIM

BbICTpbie KOHCYJihTau;11:11: . . . . . . . . . . 104

OIIIM6KM B BaIIIeft KBapTaJibHOR oTqeTHOCTM? . . . ..... . ....... . . . ... .. . 85

3apnJiaTa IlHTb HarJIH,11,HbIX 11p11:MepoB ,11,JIH pacqeTa 60JibHMqHbIX 3TOR

BoKpyr 6yxraJITep1:11:1

BeCHOH . .. . . . . . . . . .. . . ... .. . .. . .. . .. .. 88 ,1J,py3bH f JiaB6yxa: 06~HCHMTeC0Tpy,11,HMKaM:11oqeMy

1-IBaH IIIKJIOBeu; o Tpy,11,oBoft

11oco611:e MeHbIIIe sapnnaTbI . . . .. .. .. 94

,11,MCIJ;MITJIMHe,KOMaH,11,HpOBKaX M noq11:TaeMbIX :>KMBOTHbIX . . . . . . . . 108

IlpoBepbTe ce6H: Bbl xopoIIIo pas611:paeTech B pacqeTe noco611:ft?.. . 95

1 1 ,1,:h ~II n ,... - =ii • • = J .Lf gti "11!li I I~ 1

§.

C I

& •

t H 1I

CnoBo HOMepa: MaTp11:u;a .. .. .. . ... . 112

ilH

5


NQ 7, arrpeJih 2015 ro,n;a

HoMep 3a 1u1T1> MHHYT 0T"leTHOCTb

KaK 3anoJIHllTL 11 c,u;aTL KBapTaJILHLie OT'IeTLI B HaJioronyro I I <l>OH,ll;LI p aa,ri;eJia H THT)7JThHl>IH

JIHCT-

B anpene KOMnaHHHM npe,n;cTOHT

,ll,JIH ,ll,BHJKHMblX o6'beKTOB TpeTbeii-

OT'IHTaThCH no HaJIOI'aM H B3HOCaM

,n;eCHTOll aMOpTH3aIJ;HOHHbIX rpyrrn,

3a

I KBapTaJI. HeKOTOphre <l>opMI>I

o6HOBHJIHCh, a ,n;pynrn

CTaH,rt;apTHbI:H

XOTH

npHHHTbIX K y'IeTy IIOCJie 1 HHBapH

H OCTa-

2013 ro,n;a; -+ 68

COCTaB HOBOH

JIHCb npeJKHHMH, HO 3alIOJIHHTb HX

.n;eKJiapau;HH

Ha,n;o c yqeTOM nonpaBOK 2015 ro,n;a .

B ,n;eKnapau;HH no EHB,D; noco6HH

no H.[(C

IlO,ll,I'OTOBHTb OT'IeTHOCTh 6e3 OlliH-

3a nepBhle TPH ,ll,HH 6one3mr; -+ 74

> 52

-

6oK H c,n;aTh ee c nepBoro pa3a noMo-

no KaKoii cTpoKe oTpaJKaTI>

-

B KaKOM pa3,n;eJie <l>opMbI-4 <I>CC

JKeT Ham cneu;HaJihHhIH pa3,n;en.

Teneph Ha,n;o oTpaJKaTh rrpocpo'IeH-

lfa Hero BhI, HarrpHMep,

Hhle rroco6mL >80

-

y3HaeTe:

KaK orrpe,n;eJIHTh, 3aBHCHeT JIH

B KaJK,n;oM MaTepHaJie Bae JK,ll,YT

Barna ,n;eKJiapau;HH no H,D;C

o6pa3IJ;hI, cxeMhI H u;H<l>poBhie rrpH-

rrpH OTrrpaBKe IIO HHTepHeTy; >50

Mephl. AB KoHu;e pa3,n;ena -

-

KaKoii KO,ll, JlbI'OThI CTaBHTb

Tpa,n;H-

IJ;HOHHhiii TeCT ,ll,JIH CaMonpoBepKH

B pac'IeTe no Hanory Ha HMyru;ecTBO

c no,n;cKa3KaMH.

HaJioru u eauocL1

3apmiaTa

Ha 'ITO MO:JKHO noTpaTllTL Hepacnpe,u;eJieHHYIO npllOLIJIL

IIHTL np11Mepon no pacqeTy ooJILHll'IHLix aToii necHoii

IIocne c,n;a'IH ro,n;oBoro 6anaHca rrepe,n; yqpe-

IIepBhre TPH ,ll,HH ,n;eTcKoro 6oJihHH'IHoro onna-

,ll,HTeJIHMH KOMITaHHii, nOJI}7'IHBlliHX npH6bIJih,

'IHBaIOT 3a c'!eT KOMIIaHHH. BepyT <l:>aKTH'Ie-

BCTaeT eonpoc: Ha 'ITO noTpaTHM? CTaThH no,n;-

cKoe KOJIH'IeCTBO ,n;Heli B pac'!eTHOM rrepHO,ll,e

CKaJKeT, KaKHe npOBO,ll,KH c,n;eJiaTh npH pac-

H HCKJIIO"<IaIOT H3 Hero HeOTpa6oTaHHOe Bpe-

npe,n;eJieHHH npH6bIJIH B pe3epBHbill <l>oH,n;,

MH.

Ha ,ll,HBH,ll,eH,ll,bl H }7BeJIH'IeHHe ycTaBHOI'O

MHHHMaJibHhlll ,ll,HeBHOll 3apa60TOK, HO TaK

KanHTana. A TaKJKe o6'bHCHHT, no'IeMY MaTe-

HeJib3H. Orrna'IHBaIOT 6oJihHH'IHhiii 6blB-

pHanhHaH nOMOIIJ;b H pacXO,ll,hI Ha pa3BH-

mHM pa60THHKaM HCXO,ll,H H3 HX CTaJKa. 3TH

THe npOH3BO,ll,CTBa HanpHMyro He 3aTpa!'HBa-

H ,n;pyrHe 'IaCTbie omH6KH B pac"tJeTe IIOC0-

IOT C'IeT 84 H CYMMY' OTpameHHyro B 6anaHce

6Hii rro HeTpy,n;ocrroco6HocTH, a TaKJKe rrpa-

YMHOJKaIOT Ha palioHHbrii Koa<l><l:>Hu;HeHT

3a 2014 ro,n; no cTpoKe 1370 «Hepacnpe,n;eneH-

BHJihHhie u;R<l>poBhre rrpHMephI OT <I>CC P<I> -

HaH npH6hIJib (HenoKpbIThlll y6hITOK)». ~26

B Hameii cTaThe >88

I\aK

3allOJIHHTb H C)J;a-

BaTb HOBYID )J;eKJiapan;aro no

H,D;C -

HTOrH 3ace)J;aHHR

I'JJaB6yx RJIY6a >12

6

qHHOBHHKH pa3pemHJJH

lloqeMY 6oJlbHHqHble MeH.hme

BbITO)J;HbIH yqeT pacxo-

3apnJJaTbl. 06'h.HcHeHHe

)J;OB Ha ynpom;eHKe. 0TBeT Ha 3arrpoc «I'JJaB6yxa» >19

)J;JIH COTpy)J;HHKOB Ha )J;OCTyn-

HOM HM H3bIKe -~ 94


BaJKH1>1e ,ZJ;aT1>1 B anpene 11

BT

6

7

II

8

9

CP

r

10

school.glavbukh.ru Y3HanTe ceKpeTbI o6yqemur B Bl>Icmeli lllKoJie I'JiaB6yxa 11

15

14

13

llT

17

16

CTpaxoBl>Ie B3HOCbl 3a MapT

CKopo H,II;C. EcTh Borrpoc? 3a.n;aBa:0:Te e.glavbukh.ru/otvet

HaTan1>.a Ben.aHn;eBa B rocTnx y «rnaB6yxa»

0TqeTHOCTb no B3HOCaM CTaHeT eJKeMec.HqHo:i1: He paHee qeM c

2016 ro,ri;a

qo

0T'leTHOCTb

B01~pyr

HoB1>1e cpoKH OT'leTHOCTH no H,II; C H B3HOCaM co BCeMH nepeHOCaMH

,IJ;pyr rnaB6yxa -

6yxraJITepHH

llBaH lliKJIOBen;

l.JeJioBeK, KOTOpnin Bcer.n;a B xopomeM l l IIOJie3HbIMH mnapraJIKaMH

>64

HaCTpOeHHH H npeKpaCHOll cnopTHBHOll <l>opMe. l.JHHOBHHK, roTOBbill B mo6yro

~

; !!! ![ ! N IHI 1il'1·l ~~ :c; l I 111 ''*!! I ! ! !! j61il!

.... =~

8"

E~

'• ;g

u ....,.

:c. ":c"'

I

l !! !

I''J! .J

j

l'Iiiu I !l !! 111' 1• ' ~I I!, &.. l! !1 =1ill1

oil!

~

' '· ~1 I! 11 Nilh

th! I , !! I !! gjill -

g111

.. 111

. .

c:

!i !i

~

I! II

.a

'h1l IP

... ! !l1!1

MHHYTY HaM c BaMH noMO"Ib -

Kor-

.n;a 6nI Mbl eMy HH Il03BOHHJIH c BOilpOCOM, Mb! BCer.n;a IlOJIY1:JaeM 6hlCTpbill H Ka"<IeCTBeHHblll OTBeT. llcTopmI KapnepnI H JKH3HH llBaHa llBaHOBH"Ia lIIKJIOB:a;a, 3aMeCTHTeJI.a rJiaBnI PocTpy.n;a. -+ 108

0TKpem1Te H IIOBeCbTe Ha BH,ll;Y y BCex

6SOOOOOP

,ll;OHaqHcJieHHH OTMeHeHb! 6Jiaro.n;apSI apryMeHTaM MapHHb! IIayToBoli H3 BHlicKa, TpeTbero HOM1rnaHTa Ha 3BaHHe «I'JiaB6yx ro,11;a» >16

7


«rJiaB6yx» B HHTepHeTe

rroMo~HHKH B pa6oTe

CaiiTLI -

e

•

3JieKTpOHHbIH «rJiaB6yx»

Ca:HT «rJiae6yxa» HoBOCTH 6yxraJITepHH,

Bi.1cmaa: IIIKoJia rJiaB6yxa

HoeocTH H o6m;euue B cou;uaJILHhIX ceTHX

B ,n;eHb Bbixo,n;a rre'laTHoro HOMepa ~ e.glavbukh.ru

aKIJ;HH H KOHKypCbI OT pe,n;aKu;HH ~ glavbukh.ru

06Y'leHHe Y'leTy H c,n;a'le OT'leTHOCTH - > school.glavbukh.ru

~

CucTeMa rJiaB6yx

0TTieThl

0TBeThl

IlporpaMMa rJiaB6yx

IIpaBoBaH 6aaa H peKOMeH,n;au;HH 'IHHOBHHKOB > 1gl.ru

B <I>HC, <l>CC , PoccTaT

KoHCYJibTaIJ,HH 3KCIIepTOB B CJIOiKHbIX CHTYaD;HHx > e.glavbukh.ru/ otvet

PacqeT aaprrnaT H Be,n;eHHe Ka,n;poBoro yqeTa > 1pgb.ru

•

H II<l>P B :meKTpOHHOM BH,D;e > otchet. 1gl. ru

vk.com/glavbukh

> ok.ru/ glavbukh ~

fb.com/glavbukh

JiaB6yx ·~ P e,11;aKqRH

:JKypa an 3aperBCTpHponaa MmrncTepCTBOM PoccHiic1wJ\i <I>e,1:1epaizym no ,1:1enaM neqaTH, renepa,1:1Hoeew,aBBH H cpe,n;CTB Maccoeoii: HHcpopMaD;HH. CeH,n;eTenbcTBo 0 perHCTpan;BH rm Ni 7 7-1436 OT 10 JIBBaPH 2000 ro,1:1a IIo.n;nHcaao B neqaTb 18 MapTa 2015 ro.n.a. OTneqaTaao B OAO IIK •IlymKKHCKM nnow,a,l(b•, 109548, Moc1rna, yn. I.IIocceJ\iaa.11, 4.n;. THpa<K 102 350 3K3.; 7,0 neqaTHbIX mi:CToB. 3aKa3 15-1283. IIonyqeaHe THpa<Ka: 23.03.2015. U:eHa B po3mm;y CB060JJ.HaH. 12+ rapHHTypbl •lliKOJibBaH•, «ByitsapHaH•, «21 u;eBT», «Ilpa:iic .D:H,n;OHa». IloJIHoe IDIH qacTHqaoe socnpoH3Be,n;eHBe u pa3MHOJKeaHe MaTepuanos ,1:1on ycKaeTClI c nHCbMeHHoro pa3pemeHBH pe.n;aK~H. Pe.n;aKD;HH a e aeceT OTBeTCTBeHHoCTH 3a co,1:1ep<KaHHe peKJiaMbl. Pe,1:1aKD;HH ocTaBJIHeT 3a co6oii npaeo xy.n.omecTeeaao:ii: .n;opa6oTKH op HrHHaJI-MaKeToe peKJiaMHMX o6'bHBJiemm. OT.n.en peKJiaMbl: +7 (495) 660-17-18, 730-55-14, 735-42-39

8

rnanlll>IH pe,1:1aKTOp: EneHa "lJepHblllleBa, glavred@glavbukh.ru

8 (800) 555-66-00

3aMeCTHTeJib rnaeaoro pe,n;aKTopa: HpHHa EcppeMoea

BecnnaTHO e PoccHH B MocKee: +7 (495 ) 785-01-13

Illecp-pe,1:1aKTop: CneTnaaa KonaneecKM OTB. ceKpeTapb: Eneaa Xo.n.<Kropona Be.n;yw,Hii .ZJ;H3a:il:aep: .ll:MHTpHii: Mau;yee Pa6oTa c aBTOpaMH: Eneaa Bono~a PeiJaKmopbt py6puH:

Aa.n;peii IO,n;HH Cepre:ii: lliHJIKHH 0Jlbra Con.n;aToea EKaTepHHa Ilocnrmwsa

JIHaa CTaeHn;KaH JIHaa Illynanoea Hropb IllyJibra BepoaHKa rpHrOpbeBa

PeiJaH:l.{UJI, uHmepHem-npoeH:moa

EnreHHH BoH.n;apee, Aneitceii rpy.n;mnrn, Bna,1:1HMHp Bepew,aKa, JlaJIHH CaXH6rapeena, EKaTepHHa IlHBKHHa IleqaTb: HaTaJIHH BnaceHKo H3,1:1aTeJib: .ll:MHTpH:ii BonomKH .ll:H3a:il:H MaKeTa C03.ZJ;aH B 2014 r.

e A1na'1 H-6topo ApTeMa fop6yHoea

127015, MocKea, a!H 100, . rnae6yx•. Moc11:na, yn. HoBOAMHTponcKaH, AOM 5a, CTpoeHBe 8. Tenecpoa: +7 (495) 788-53-16, 788-53-17 (cl>aKc) HcnOJib30BaHbl MaTepHaJibI • CHCTeMhl rnae6yx: l gl.ru

C1-1creMa rnae6yx

PacqeT 3apnnaT H BhlnnaT IIporpaMMa rnan6yx: lpg b.ru

liilJm""""

3neKTpOHHaH nepcHH

~

Bm

e.glavbukh.ru

©•AKTHOH-Me.n;Irn•, 2015 Yqpe,n;HTeJib mypaana - KOHCYJibT~H­ oaa o-cpHHaHCOBb1ii u;eaTp «AKTHOB» H 3,n;aTeJibCTBO: 000 «AKTHOH-Me.n;Ha», 123 100, MocKBa, lliMl'ITOBCKHH np-.n;, 13 :JKypaan 3aHecea e KHBry peKop,n;OB rHHHeCca 3a npo:ee,n;eHJ-Ie caMoro Macconoro B MHpe 61rnaecceMHHapa B HHTepa eTe


Borrpoca no nocne.n;HHM 6yxraJITepCKHM HOBOCT.fIM. IlpoBepi.Te ce6si: --+ 23

HoBOCTH «K oTqeTHOCTM aa I B ciJopMy

KBapTaJI

PCB-1

6YAYT BHeCeHhl H3MeHeHHH» ~ lO HATAJlb.H BEJI.HH~EBA, Ha"laJThHHK )l;errapTaMeHTa opraHH3fill;HH rrepcoHHcPHI~HpoBaHHoro y-qeTa

rreHCHOHHhlX rrpaB aacTpaxoBaHID>IX ;m:a;

II<t>P

1 HIOJIH -cieJioBeK BnpaBe

CMeJiaa Map1rna IIayToBa H3 Bn::H:c1m -

C

TpeTHH HOMHHaHT Ha 3BaH:ae «I'JiaB6yx ro)l;a» .

ce6H 6aHKpOTOM. IIocJie)l;CTBHH TaKoro

Ee IIO,ll;BHr:a >16

rnara >21

3apnJiaTa ,ll;HpeKTOpa -

e)l;HHCTBeHHOro

y-qpe,ll;HTeJIH OKa3aJiaCb BHe 3aKOHa >18

ofrbHBHTh

JKypHaJI y-qeTa KOMaH,ll;HpOBOK Tome OTMeHHT. l.fro em;e CKOpo H3MeHHTCH B Barneli: pa6oTe --+ 22

1IHHOBHHKH pa3pe111HJIH BbirO)l;Hblll y-tieT paCXO,ll;OB Ha ynpom;eHKe --+ 19

9


HoBOCTII

Y Hae B

rocT.Hx HaTaJih.H BeJI.HHI.J;eBa

0 HonoH cl>opMe PCB-1 H 6JIHJKaiimeH OTqeTHOCTH no B3HOCaM PCB-1 sa I KBapTan

K om'ltemuocmu no e31-wcaM 3a I 1\,BapmM 'ltUHOBHU'l\,U moponRmCR 06uoeum11 rjJopMy PCB-1 , 'ltmo6'bt oua coomeemcmeoeMa

2015 ro,n;a

uoeou peaam-'fUU 3a'l\,otta o cmpaxoe'btx emocax. 0 moM, 'ltmo B n eM U3MenumcR u 1\,a'I\, c1wpo om'ltemuocm'b Bll<PP cmauem eJK:eMeCR'ltnou, HUM pacC'l\,a3Ma HamMM BeMiu4eea, na'ltM'bHU'I\, J(enapmaMeuma op2anU3a4uu nepcouurjJu4upoeauuo20 J'l[,ema neucuouu'btx npae 3acmpaxoeauu'btx .nu4 ll <PP.

nyqllie c,n;aTh no HOBOM cpopMe

I'JIABBYX: HamaJlb.R AlleJCceee1-la, 3a

I JCBapmaJl 2015 zoi)a npeiJ-

cmoum om'lumambC.R e .uae: 1-le noJiJ1-tee 20-zo 'lUCJla omnpaeumb ;:m eJCmp01-l1-lblU pac'lem no 831-lOCa.M UJlU iJo 15-zo 'lUCJla 81'Jl10'lUmeJlb1-lO npeiJcmaeumb 6 omiJeJle1-tue <J>o7-tiJa 6y.uaJ1C1-lYJO eepcu10 PCB-1 (yme. nocma1-l08Jle1-tue.u Ilpa8Jle1-lu.R II<l>P om 16 .R1-l8ap.R 2014 z. M 2n . - Ilpu.ue'l . pea.). <Pop.Ma JC amo.uy epe.Me1-lu no.Me1-l.Remc.R? HATAJih.H BEJI.HHU:EBA: ,D;a, B <l>opMy PCB-1 6y.n;yT BHeceHhI H3MeHe-

HH.ff. Be.n;h c Ha"tJaJia 2015 ro.n;a .n;eiicTBYIOT HOBhle rrpaBHJia Ha"tJHCJieHH.ff H yrmaTbI B3HOCOB, TaKJKe BHeceHbI rrorrpaBKH B rrop.H,ZJ;OK rrpe.n;cTaBJieHH.ff OT"tJeTHOCTH. Bee 3To, KOHe"tJHO, Haii.n;eT OTpaJKeHHe H a <PopMax OT"tJeTHOCTH no B3HOCaM.

PaccJCaJ1Cume, noJ1CaJtyucma, 06 OC1-l081-lbtX u3.Me1-le1-lu.Rx e PCB-1: JCaJCux pa3iJeJlax no.RB.Rmc.R 1-lOBbte noJCaJameJlu UJlU, 1-lao6opom, u c'le31-lym cmapbte ceeiJe1-tu.R ?

6

IIpeJK.n;e acero, B pa3.n;ene 1 CyMMy .n;oHa"tJHCJieHHhrx B3Hocoa Ha,n;o 6y.n;eT IIOKa3aTb He TOJibKO c Hal'.!aJia pacl'.!eTHOro rrepHo.n;a, HO H 3a TPH rrpe.n;meCTByIOID;HX Mecmi;a. OT,n;eJihHhle cTpOKH rrpe.n;ycMOTpeHbI .n;JI.ff .n;oHal'.!HcJieHHii c BbIIIJiaT, rrpeBbIIIIaIOID;HX rrpe.n;eJibffYIO 6a3y ,ZJ;JI.ff pacqeTa B3HOCOB. IlpH"t!eM

KopoTKO o BaH<HOM

Ilo KaKOH <l>opMe H3,IJ;O OT'IHTaTLCJI aa I KBapTaJI? C oBeTyro n op;oJKp;aTb HOByro <l>opMy.

10

IlpHMYT JIB OT'leTHOCTh no cTapoii <l>opMe? ToJlbKO ecIDI ycneeTe c,n;aTb ,n;o YTBepJKp;eHHJI HOBOH p e,n;am::i;1rn PCB-1.

CTaHeT JIH OT'leTHOCTh nepe,IJ; II«l>P emeMeCJl'IHoii? ,IJ;a, HO He paHee "<IeM c 2016 r o,n;a.


15ro,n;a

HATAJib.H BEJI.HHII;EBA -

G

po,n;miac1> Bo Bna,n;HMHpe. IlepBhlH ,n;HITJIOM

nonyqHJia BO Bna,n;HMHPCKOM rocy,n;apcTBeHHOM ne,n;arorH'leCKOM HHCTHTYTe HM. Il.M. Jle6e,n;eBa-IlomIHcKoro. BTopoli, c OTJIH'IHeM, - B PocclilicKoli aKa,n;eMHH rocy,n;apcTBeHHOH CJiym6ni. C 2009 ro,n;a pa6oTaeT B ,Zl;enapTaMeHTe opraHnaau;HH nepCOHHcPllD;HpOBaHHOro yqeTa rreHCllOHHbIX rrpaB aacTpaxoBaHHbIX JIHu; Il<l>P. BocrrHT1>rnaeT ,n;BoHx ,n;eTeH, KaTaeTCJI Ha ropHbIX JlbDKax.

aTo KacaeTCH He TOJlbKO C)TMM, ;:i;oHa•urCJieHHDIX I I <I> P. 3;:i;ech me Ha)l;O 6y;:i;eT noKa3hIBaTh caMOCTOHTeJlbHO BbUIBJieHHhie He)l;OMMKH. 06 3TOM 6y;:i;eT "<IeTKO CKa3aHO B IIOpHWte 3aIIOJIHeHH.ff <J:>opMbI.

Ifa

pa3)l;eJia 2 HCKJIIOqaT

noKa3aTeJIH, CB.ff3aHHbie c npe;:i;eJihHOH 6a30H )];JI.ff Ha"<IHCJieHH.ff B3HOCOB B <I><I>OMC. Be;:i;h TaKoli 6a3hI c 2015 rop;a HeT. Ho Ha)l;O 6y;:i;eT noKa3aTh KOJIHqeCTBO pa60THHKOB, B OTHOmeHHH KOTOpbIX 3TH B3HOCbl Ha"<IHCJieHhI.

C 2015 zoaa

nepec~wmpen nopRa01c npuMenenuR nonu:>1CeHHbtX mapu-

</Joa. Kmc -amo noa.nuRem Ha </JopMy oml.(,emnocmu? B HOBOH pe;:i;aKu;HH <J:>opMhI PCB-1 cTaHeT MeHhme rro;:i;pa3p;eJIOB. 3To KacaeTC.ff Tex KaTeropHH IIJiaTem,m;HKOB, )];JI.ff KOTOphlX c 2015 ro;:i;a OTMeHeHhl rroHH.iKeHHhie TapH$h1. IlpHMep -

ceJihX03npoH3BO)l;HTeJrn, CMH,

KOMIIaHHH, B KOTOpbIX pa6oTaIOT HHBaJIH)l;bl. B 2014 ro;:i;y OHH IIJiaTHJIH B3HOCbl no JihrOTHbIM TapmpaM H 3anOJIH.ffJIH no;:i;pa3;:i;eJihl 3.1, 3.2 H 3.4. IloMHMO 3TOro nO.ffB.ffTC.ff HOBbie KO)l;bl KaTeropHH 3aCTpaxoBaHHbIX JIHIJ;, npHBe;:i;eHHhIX B npHJIO.iKeHHHX 1 H 2 K Ilop.Hp;Ky 3aIIOJIHemm PCB-1.

Mo:>ICHO .nu y:>1Ce ceUl.(,aC Oml.(,UmambC.f{, no aeucmay1014eu </JopMe u.nu cmoum noao:>1Caamb ee o6noa.nenuR? CoBeTyro p;o.mp;aTbC.ff o6HoBJieHH.ff <J:>opMbI H aJieKTpOHHoro <J:>opMaTa. Bo-nepBhIX, aTo HCKJI10q11T B03MO.iKHhie omH6KH, CBH3aHHhie c H3MeHeHHHMH B 3aKoHo;:i;aTeJibCTBe. Bo-BTOphIX, coTpy;:i;HHKH II<I>P npHMYT oTqeTHOCTh 6e3 JIHillHHX BOnpocoB . Ho H OTKa3aTb B npHeMe ;:i;eHCTByIOm;e:H ci>opMhI PCB-1 OHH B mo6oM cJiyqae He Brrpase. IIoaTOMY rrpH Heo6xo;:i;HMOCTH OT"<IeTHOCTb MO.iKHO npep;cTaBHTb no npe.mHeH <J:>opMe.

B

n.nanax Ilpaeume.nbcmaa

cmu nepea

II<PP.

P<P aaeaenue e:>1CeMeCR1.f,HOu oml.(,emno-

Kozaa 0:>1Cuaamb mmcux uJMenenuu?

,D;e:HcTBHTeJlbHO, ceifqac H)l;eT pa6oTa Ha;:i; TaKHM npoeKTOM. He HCKJIIO"<IeHO, qTo KOMIIaHHH 6y;:i;yT OTqHTbIBaTbCH B II<I>P emeMeC.ff"'IHO y.me HaqHHM c 2016 ro;:i;a. Ho )];JI.ff Hae O"<IeHb Ba.iKHa H rOTOBHOCTb KOMnaHHH K TaKOH

20 MaJl -

IIOCJie,!I;IIllH ,z:i;eHb c,z:i;a1Il1 : m eKTPOH-

Horo PCB- 1

sa

I

KBapTa.rr.

B)'Ma>KHoro 15 Ma.H.

oTqeTHOCTH. TaK qTo Ha3hrnaTh ToqHhie cpoKH noKa npe.m;:i;eBpeMeHHo •

11


HoBOCTII

rJiaB6yx KJiy6

KaK KOJIJierH pemHJIH 3aDOJIHHTh H

c~aBaTh

Honyro ~eKJiapau;Hro no

H,II; C

Ka'K u 36eJ1Cam'b npo6JieM npu coa'l(,e uoeou oe'K.napa4uu no H,l{C 3a I 'KBapma.n? Jf 'l(,e20 JICOam'b nomoM om ua.no2oeu1we ua 'KaMepa.n'buou npoeep'Ke? 3mu oea 2.naeu'lltx eonpoca 06cyJ1Coa.nu 2.nae6yxu u rjJuuaucoe'llte MeueoJ1Cep'llt K-pynu'lltx 'KOMnauuu c 'lf,U1t081tU'KaMu ua uoeoM 3aceoauuu a.numapuo20 I'.nae6yx K.ny6a 5 Mapma. ,l{e.nUMCR noopo6uocmRMU.

B xo.n;e 3ace.n;amu1 KJiy6a Ha Borrpocn1 KOJIJier OTBeqamr: -

OJI1>ra )J;yMHHCKaJI, coBeTHHK rocy.n;apcTBeHHOH rpamp;aHcKoii

cJiym6n1 P<t> 2-ro KJiacca . 0Ha paccKa3aJia, KaK 3arroJIHJITh KHHry rrpo.n;am H KHHry IIOKYIIOK, qT06bI HCKJIIQqHTb p a cxomp;eHHJI Mem.n;y p;eKJiapa:u;HJIMH IIOCTaBm;HKa H IIOKyrraTeJIJI.

-

AJiexce:D: KaTJieB, coBeTHHK r ocy.z:i; apcTBeHH o:H rpam,z:i; aH cKo:H

cJiym6hl P<t> 2 -ro KJia cca. OH paccKa3aJI, B KaKOM cJiyqae HaJioroBMKH CTaHyT 3arrpanrnBaTb y KOMIIaHMH IIOJICHeHHJI.

0TnpaBKa ,z:i;eKJiapau;HH OAHH 113 r m mHhlX BorrpocoB, KOTopnlli ceifqac BomcyeT Bcex , mHT

BI>I.z:i;ep-

JIM cepBep <t> H C rrpM rrp11eMe TaKoro 6oJIDmoro o6'beMa HH<l>opMa:u;HH

H <Pa:HJioB. Crre:u;HaJIHCTI>I HaJIOroBoro Be,z:i;oMcTBa 3aBepHJIH, "t!TO Bee yme roTOBO K rrpHeMY o~eTHOCTH.

ECJIH Bp;pyr y

KOMIIaHHH B03HHKffYT TeXHH-

qecKHe cJiomHOCTH c rrepe.z:i;aqeJi p;eKJiapa:u;HM, eym Ho o6paTHTbCJI K onepaTopy 3JieKTpOHHoro AOKYMeHToo6opoTa. <t> H C PoccHH rrpoBOAHJia pa6oTy c orrepaTopaMli. OHR rrowBep,z:i;HJIH, "t!TO o6ecrreqaT TeXHH"tlecKyro B03MomHOCTh OTrrpaBKH p acurnpeHHOH ,z:i;eKJiapa:u;HH no

H,il;C.

K op oTKO o KaMepaJIKax no H .IJ:C

Ha,11;0 JIB no,11;TBepm,11;aTb, -.:i:To KOMilaH.HJI

B

IlOJiy-.:iHJia Tpe60B8HHe 0 npe,11;CT8BJ10H.HH

Il0JICH0HHJ1?

Il0JICH0HHD?

KoMrraHH.H Brrp aBe cocTaBHTh rro.HcHeHH.H B rrpoHaBOJThHOM BHp;e. IlJiaHHpyeTC.H YTBepp;HTb THIIOBYJO <l>opMy OTBeTa. H o oaa 6yp;eT p eKoMeap;oBaHHoli, a He 06.HaaTeJibHoli.

;n;a, B Teqeaa e m ecTH p a6oqmc p;a e:H c p;aThI OTIIp aBKH Tp e6oBaHH.H HHCIIeKI.J;HeH. l laaq e B03MO~Ha 6JIOKHp OBKa cqeTa (rr. 3 CT. 76 HK P<l>).

12

KaKoii <l>opMe npe,11;cTaBJIJ1Tb


r

I

t.IBU\ '\

I

I\ \1

C11eea Hanpaeo: A11eKceH Karnes 11 011bra AYMHHCKaR (<l>HC Pocc1111), KoHcTaHrnH Ta1apH11KoB, 3aMecrn1e11b cp11HaHcoeoro AHpeKTOpa IK «Cnop1Mac1ep»

,Il;onycTHMa.H cyMMa paCXOJK,IJ;eHHH

BTopoli no 3HR'IHMOCTH Bonpoc: 6y,n;yT JIH npo6JieMhI, ecJrn npH KaMepaJihHOH npoBepKe ,n;eKJiapau;Hli MejK,n;y CYMMOli BhPieTa H,Il;C, 3aHBJieHHoro noKyrraTeJieM n o rrpHo6peTeHHhIM TOBapaM, H HaJioroM, HaqHcJieHHhlM nocTaBm;HKOM, B03HHKHYT He60Jih11me pacxojK,n;eHHH? HanpHMep, Hs-sa OKpyrJieHHH. 0Jihra ,Il;yMHHCKaJI OTBeTHJia, qTo noKa Ha 3TOT CJiyqaif ycTaHOBJieHa ,n;onycTHMaH norpemHOCTh B n p e,n;eJiax 1 py6. no o,n;HoMy cqeTy-<l>aKType. EcJIH pacxojK,n;eHHH yKJia,n;hrnaroTcH B ,n;aHHyro cyMMy, rrpo6JieM Ha npoBepKe He 6y,n;eT.

0IIIHOKH B peKBH3HTax

TpeThH npo6JieMa -

Hecym;ecTBeHHhie omH6KH B HoMepax C'leToB-cl>aK-

Typ, HanpHMep one'laTKH, OIIHCKH. ,Il;onycTHM, noKynaTeJib B KHHre noKynoK neperryTaJI MeCTaMH D;HcPPhl B HOMepe C'leTa-cl>aKTyphl, rrporryCTHJI ,n;ecl>Hc HJIH BMeCTO pyCCKOH 6yKBhl nocTaBHJI JiaTHHCKyIO. KaKHe nocJie,n;CTBHH 6y,n;yT Ha npoBepKe?

KaK 6L1TL, ecJIH KOMIIaHH.H ue ycneBaeT

BnpaBe JIB uucneKTOpbI aanpamuBaTL

nop;rOTOBHTh IIOJICHeHHH no BCeM omH6KaM?

IIOMHMO IIOHCHeHHH em;e H ,ll;OKYMeHTbI?

CoBeTyeM oTnpaBHTh noSicHeHHSI XOTSI noKa3aTeJISIM, KOTOpbie npoBepeHbI.

6hl no TeM

ll IIpRJIO~RTb

,n:a, BnpaBe. HanpHMep, ecnH rrporpaMMa BhISIBRna HeCOOTBeTCTBRe B C)'MMax HaJiora IIO O,ll;HOMY

A

nRCbMO c npoc1>6ol'i: npO,ll;JIHTb cpoK ,Zl;JIH OTBeTa

cqeTy- cl>aKType.

no OCTaJibHbIM ,D;aHHbIM.

HHJIH, 'ITO OHH yKa3aJIH npaBHJibHble ,D;aHHbie.

noKynaTeJib n nocTaBin;KK noac-

13


Cnesa Hanpaso: HaHi-t KapYasa, pyKOBOAi-tTenb Hanorosoro AenapraMeHra OAO «MeracpoH» 3aMecrnrenb rnasHoro 6yxranrepa OAO «MTC»

B 3TOM cnrrne rrporpaMMa Iii

<I>HC

H

Jlap1-1ca AHrnnosa,

Mo.meT n:,n;eHTn:qrn:u;1rpoBaTh o,n;HH

TOT .me C'IeT-<PaKTYPY KaK ,n;Ba pa3HbIX ,ll;OKYMeHTa. Be,n;h OHa He HaH-

,n;eT B ,n;eKJiapau;im IIOCTaBIII,HKa Hy.iKHOe COOTBeTCTBHe. Tor,n;a 6y,n;eT c<PopMHpOBaHO Tpe6oBaHn:e o rrpe,n;cTaBneHHH rro.HcHeHHH. B CB.H3H c 3THM no B03MO.iKHOCTH nyqme OTKa3aTbC.H OT 6yKB H ,n;e<PHCOB B HOMepax C'IeTOB-<PaKTyp.

8TO

JIHIIIHHH HCTO'IHHK OIIIH60K.

B TO .me BpeM.H caM no ce6e HOMep c ,n;e<Pn:caMH, ,n;po6.HMH, JiaTHHCKHMH 6yKBaMH H npo'IHMH 3HaKaMH 6e3orraceH. Ecnn rroKynaTeJih rrpaBHJibHO rrepeHeC ero B KHHI'Y IIOKyrrOK, TO ,n;aHHbie H3 Hee aBTOMaTH'IeCKH rrorra,n;yT B pa3,n;eJI

8 ,n;eKJiapau;mr.

Ilpn rrpoBepKe rrporpaMMa

<I>HC

PoccHH

COIIOCTaBHT 3TOT C'IeT-<PaKTYPY c COOTBeTCTBYIOIII,HMH ,n;aHHbIMH H3 pa3,n;eJia 9 ,n;eKJiapau;HH IIOCTaBIII,HKa. Il03TOMy, eCJIH B KHHI'e IIOKYIIOK y IIOKyrraTeJI.H 6y,n;eT TO"'l{HO TaKOH

.me

HOMep C'IeTa-<l>aKTyphl, KaK H B KHHI'e

rrpo,n;a.m y rrocTaBIII,HKa, rrpoBepKa rrpoH:,n;eT ycrremHo.

MHHHKIIII OT,n;eJibHO y-qacTHHKH KJiy6a ocTaHOBHJIHCb Ha TaKOM peKBH3HTe, KaK

HHH.

Be,n;h rrpe.m,n;e Bcero no HeMy HanoroBHKH n:,n;eHTH<l>n:u;npyroT

IIOKyrraTeJieH H IIOCTaBIII,HKOB. IlpHMyT Jill HaJIOI'OBHKH ,n;eKJiapau;nro, B KOTopoH:

HHH rrocTaBIII,HKa HJIH

noKyrraTeJI.H c omn6Koii? 0TBeT cne-

,n;yroIII,HH. IlpHMYT, HO H3-3a 3TOH OIIIH6KH rrporpaMMa MO.iKeT He COIIOCTaBHTb CYMMbI BbI'IeTa y rroKyrraTeJI.H c Ha'IHCJieHHbIM HanoroM y IIOCTaBIII,HKa. Tor,n;a, B03MO.iKHO, IIOTpe6yeTC.H HarrpaBHTb B HHCIIeKIJ;HIO IIO.HCHeHH.H.

14


Bee Y43CTH"1K"1 Kny6a r11as6yx

A BOT orrrn:6Ka B KIIII -

HeKpHTH..rna. IlporpaMMa 6yp;eT conocTaB-

JI.HTh onepa:a;HH noKynaTeJI.a H nocTaBID;HKa B nepByIO oqepep;h no HHH H HOMepy cqeTa-cl>aKTYPhI.

B1>P1eT1>1

H,II;C

Mo.iKHO JIH 3a.HBHTb B KHHI'e noKyrrOK Bb1qeT no C"<IeTy-cl>aKType qacTWIHO, a OCTaJlbHYIO CYMMY npHH.HTb K BbI"<IeTy B CJiep;yIOID;eM KBapTaJie? B o6ID;eM cJiyqae HeT, aep;h HaJioroBhIH Kop;eKc Pct> He npep;ycMaTpHBaeT p;po6JieHH.H BbI"<IeTa no O,ll;HOMY C"<IeTy-cl>aKType. qaCTWIHO 3a.HBHTb BblqeT HaJiora MO.iKHO TOJihKO B HeKOTOpbIX CJ-ITya:a;H.HX. HanpHMep, nocTaBID;HK nonyqHJI npep;onJiaTy H OTrpy.maeT TOBapbI HeCKOJlbKHMH napTH.HMH. Ha p;aTy Ka.mp;oli oTrpysKH nocTaBID;HK sa.aaJI.aeT BbI"<IeT H,Il;C c aBaHca. IIo::nOMY OH peI'HCTpHpyeT aBaHCOBbIM cqeT-cl>aKTYPY B KHHI'e noKyrrOK HeCKOJihKO pas.

A ecJIH npH npoBepKe BhI.HCHHTc.a, qTo nocTaBID;HK He HaqHcJIHJI H,Il;C no cqeTy-cl>aKType? BosMo.meH JIH OTKas B BbI"<IeTe HaJiora? EcJIH nporpaMMa Bbl.HBHT npOTHBOpeqH.a B p;eKJiapa:a;H.ax noKyIIaTeJI.H H nOCTaBID;HKa, :no He 03HaqaeT, qTo HHCneKTOpbl aBTOMaTHqecKH OTKa.iKYT B BhI"<IeTe HaJIOra. IlpeTeH3HH K BbPieTaM B03MO.iKHhI, eCJIH, HanpHMep, 6yp;eT ,ll;OKa3aHo, qTo noKyrraTeJlb nonyqaeT Heo6ocHOBaHHYIO HaJIOI'OByro BblI'O,D;y. IlpH 3TOM BhrqeTbl no cqeTaM-q>aKTypaM, COCTaBJieHHbIM ,ll;O 1 .HHBap.a

2015 rop;a, 3a.HBJieHHbie B 20 15 rop;y, HHCneKTOpbl 6yp;yT npoBe-

p.HTb no CTapbIM npaBHJiaM. IlporpaMMa ct>H C He CMO.iKeT conocTaBHTb CYMMbI HaJiora no TaKHM cqeTaM-cl>aKzypaM •

15


HoBOCTII IIpeMIIH «rJiaB6yx ro,n;a»

CMeJia.H MapHHa IIayToBa 113 B11HcKa HOMHHaHT Ha 3BaHHe

«rJiaB6yx ro,IJ;a» Premia.glavbukh .ru noAp06Hee 0 MapHHe H APYr Hx HOMHHaHrax Ha caihe n peMHH.

)/{10pu npeMuu «I'.1iaB6yx 20oa>> B'llt6pa.no mpem'be20 ttoMuttattma. HM cma.na Maputta llaymoBa, 2.naBtt'lltu 6yx2a.nmep u3 2. EuucKa, 'l£mo B A.nmaucx:oM Kpae. Hae noKopu.na ee cMe.nocm'b 6pam'bCR 3a oe.na, C KOmOp'lltMU M1t02Ue npeonO'l£RU 611t tte C8R311t8am'bCR. MapHHa IIayToBa pa6oTaeT rJiaB6yxoM B KOMrraHHH no rrpoH3Boµ;eTBY H rrp o.n,aJKe KOTeJibHoro o6opy.n,oBaHH.H -

000 «T errnon.eHTp». 0Ha o6na-

.n,aeT o6oeTpeHHbIM qyseTBOM errpaBe)J,JiliBOeTH, qTo eHJibHO eKa3hIBaeTe.H H Ha pa6oTe -

KaJKp;yro .n,e6RTOPKY Hama repOHH.H BOerrpHHRMaeT KaK

eBoii JiliqHbIH ,n;om R rrpe,n;rrpRHHMaeT Bee B03MOJKHhle, ,n;aJKe KaJKym;nee.H Ha rrepBhlH B3I'JI.H)l; 6eerrepeITeKTRBHbIMR, MepbI. Em;e B HaqaJie pa6oTbl B 3TOH KOMITaHlili Olia ITOJiy-qRJia ITHebMO e eoo6m;eHHeM -

O)l;liH H3 ITOKY-

naTeJieii nop;aeT Ha 6aHKpOTCTBO. 3a HliM qHCJIRJiaCh 3a)l;OJIJKeHHOeTh

850 000 py6. PyKoBo,n;eTBo Mrurnyno PYKOH H MhieJieHHo yJKe npocTHJioeh e STRMR p;eHbraMR. Ho Map1rna He li3 Tex, KTO e,n;aeTe.H, HR pasy He no6opoBm Hch. 0Ha ITO)l;I'OTOBHJia Bee )l;OKYMeHTbl H HanpaBHJia B KOMHCeHIO ITO 6aHKpOTeTBy. PYKOBO,ll,CTBO oqeHb yp;HBHJIOCh, Kor.n,a Ha cqeT KOMITaHHH eTaJIH noeTynaTb ITJiaTeJKH OT o6aHKpOTHBII1eroe.a IlOKynaTem1.

C Tex ITop sa MapnHoil: eaMa eo6oii saKpernmaeb 06.asaHHOeTb pas6RpaTbe.a e )l;OJII'aMli. llHOI')l;a, ITO eJIOBaM I'JiaB6yxa, XBaTaeT ITHCbMa, HO qam;e p;eno pemaeTC.H qepes cy,n;.

H MapnHa roToBa HATH p;o KORI.I.a, qTo-

6b1 3aII.J.HII.J.aTb KaJK,n;yro KoneiiKy eBoero npep;npHHTHH. IlpH 3TOM pa,n;e.a He TOJibKO sa ,n;eHbI'H KOMnaHHR, HOH sa eBonx eoTpy.n,HHKOB.

B npomJIOM

ro,n;y OHa pHCKHyJia n pHHHTb Ha pa6oTy 6yxraJITepa-IOpHeTa Ha ce,n;hMOM Mee,ffI.J.e 6epeMeHHOeTH. MapnHa npeKpaeHo 3HaJia, qTo npneM Ha pa6oTy 6epeMeHHblX He3a)l;OJII'O ,n;o .n,eKpeTa -

3TO eTonpon.eHTHbIH enop c <I>CC.

IIpocpeccMoHaJibHbre no.D;BMI'H

8SOOOOP 16

3a,D;OJijKaJI o6am~pOTHBWHHC.H IIOKynaTeJib. BJiaro,D;ap.a ycHJIH .HM Map:mn,1 BC.H cy MMa Bep ffYJiacy, B KOMIIaHHIO.


Ho BMecTo Toro qTo6hl CKa3aTb «BaKaHcHli HeT», peIIIHJia BbUICHHTb, lJTO .me rrpOH30IIIJIO. 0Ka3aJIOCb, qTo .meHID;HHY COKpaTHJIH B CBH3H c JIHKBH,n;au;Heli pa6oTo,n;aTeJIH He3a,n;oJiro ,n;o ,n;eKpeTa. B

TelJeHn:e

,n;Byx JieT oHa 110.Jiy-qaJia BhlCOKyro 3ap11JiaTy. ,n;eKpeTHoe 11oco6He cocTaBHJIO 6b1

II

ee

170 000 py6. Ho 6e3

pa60Tbl e:M: rp03HJia BbIIIJiaTa HCXO,IJ;H H3 MHHHMaJIKH -

30 000

py6.

CoHcKaTeJibHn:u;a 11porrma co6ece,n;oBaHHH c pyKoBO,IJ;CTBOM «Te11Jiou;eHTpa» . BbIHCHHJIOCb, qTo oHa pe,n;KHH c11eu;HaJIHCT, KaKHX eru;e 110HCKaTb. I'JiaB6yx OKa3aJiaCb 11epe,n; BbI6opoM: OTKa3aTb COHCKaTeJibHHu;e H He 110,IJ;BepraTb KOMTiaHHIO c11opy c <l>CC HJIH .me npHHHTb Ha pa6oTy u;eHHoro coTpy,n;HHKa n: nocTynHTb 110-qeJioBeqecKH. MapHHa c,n;eJiaJia CBoli Bb16op -

6epeMeHHYIO .meHID;HHY pernHJIH 6e3or0Bopo1IHO 11pH-

HHTb Ha pa6oTy H 110,n;o.m,n;aTb H3 ,n;eKpeTa. B Ha'IaJie MapTa

2014 ro,n;a ee

3a1IHCJIHJIH B IIITaT, a y.me B KOHu;e MapTa OHa yrnJia B ,n;eKpeT. MapHHa HalJHCJIHJia 11oco6He. Ho B cPOH,n;e K 3TOMY OTHeCJIHCb KpaliHe HaCTOpo.meHHO. OT MapHHbI 3aTpe6oBaJIH KY1IY ,n;oKyMeHTOB. Ilpe.m,n;e Bcero, 110Tpe60BaJiocb ,n;oKa3aTb, 'ITO 6yxraJITep-IOpHCT ,n;eHCTBHTeJibHO Heo6xo,n;HM KOMl1aHHH. ,Il;JIH 3TOI'O co6paJIH np1rna3bl H BHyTpeHHHe pacrropH.iKeHHH. B qacTHOCTH, 06 YBeJIH'IeHHH ro,n;oBoro o6opoTa, o Heo6xo,n;HMOCTH 6yxraJITepa c IOpH,n;H"<IeCKHM o6pa30BaHHeM )l;JIH 11pe,n;cTaBHTeJibCTBa B cy,n;e H COCTaBJieHHH 11HCeM )l;JIH KOHTpareHTOB. 3aTeM 11pHIIIJIOCb ,IJ;OKa3aTb, lJTO COTpy,n;HHu;a ,n;eHCTBHTeJibHO OTpa6oTaJia MapT -

6hlJI 11pe,n;ocTaBJieH

Ta6eJib. B <PoH,n;e 3aTpe6oBaJIH ee ,n;oJI.iKHOCTHYIO HHCTPYKD;HIO. 3aTeM rrpoBepHJIH, ,n;eHCTBHTeJibHO JIM OHa o6pa6aTbIBaJia 11epBHlJKY B COOTBeTCTBHH c HHCTpyKu;HeH. CTOHT JIM ee 110)l;l1HCH. B HTOre 11oco6He B03MeCTHJIH.

A

MapHHa 11pa3,n;HoBaJia TpoliHyro 1106e,n;y -

H 11po<PeccH0HaJia He yny-

CTHJia, H c11opa c cPOH)l;OM H 3 6e.maJia, H 110CTYl1HJia 110 COBeCTH. B11po1IeM, H B .iKH3HH MapHHa oqeHb OT3bIBlJHBbIH qeJioBeK. Ha Harn B011poc 0 TOM, Ha lJTO OHa 110TpaTHT

500 000 py6JieH,

eCJIH BbrnrpaeT, CKa-

3aJia, lJTO qaCTb CYMMbl OT,n;acT Ha pa3BHTHe Jibl.iKHOI'O KJiy6a «JlH,n;ep», B KOTopoM 3aHHMaIOTCH ,n;eTH-HHBaJIHJJ;bI.

A

'IaCTb BJIO.iKHT B 110Ky11Ky

HOBOH MaIIIHHhl, lJT06bI eru;e 6oJibIIIe yc11eBaTb 110 pa6oTe H B .iKH3HH •

6600000P

,n;oHaqHcJieHHH Ap6HTpaJKHbIH cy,n; AJITaHCKOro Kpa.H OTMemm 6Jiaro,n;ap.H apryMeHTaM M apHHhI.

17


HoBOCTR

"lJTO

li3MeHRJIOCh

3apnJiary .ri;HpeKTopa-ripe.ri;11TeJIH pHCKOBaHHO BKJllO"l}aTb B paCXO)J;bl

0,,,,,,

8 pacxoaax onaC'HO Y'llUm'btBam'b 3apnJ1,amy aupe'K,mopa - eau11,cmee11,11,020 y'llpeaume.Jl,R, a ma1\,;J1Ce npeanpu11,uMameJ1,R. rJiaBHOe U:3MeHeHu:e:

3aTpaTbl Ha OIIJiaTy Tpy,n;a ,ZI;HpeKTO-

TaKyro JIOI'HKY MOJKHO rrpHMeHHTb Ii K HaJIOry

p a, KOTOp bIH O,ZI;HOBpeMeHHO JIBJrn:eT-

Ha rrp n6hIJib (rr.

21 CT. 270 HK P<t>).

CJI e,n;HHCTBeHHhIM )T'Ip e,n;HTeJieM KOMIIa-

CrropHTh c HaJioroBHKaMH ce6e ,n;opoJKe.

HHH, He yMeHhIIIaIOT HaJIOI' y KOMIIaHHH

KaK Mhr BhIJICHHJIH, B P ocTpy,n;e TOJKe cqn-

Ha yrrp om;eHKe. TaKoe 3aKJiroqeHHe c,n;eJia-

TaIOT' 'ITO ,Zl;HpeKTOp -

JIH a MnHCpnHe Poccnn (rrHChMO OT paJIJI

2015

r. N2

19 <Pea-

03-11-06'2'7790). AliaJio-

e,n;HHCTBeHHhIH

yqpe,n;HTeJih ,Zl;OJIJKeH p a6oTaTh 6e3 Tpy,n;OBOI'O ,Zl;OI'OBOpa Ii 6e3 3aprrJiaThl (CM. KOMMeH-

rH"t:£Hhre pa3'hJICHemrn a,n;pecoaaHhr rrpe,n;-

TapHli HHJKe). IIoaToMy 6e3orracHee

rrpHHHMaTeJiro (rrHChMO MnH<l:>HHa PoccHH

He BKJIIO"t:[aTb 3aprrJiaTy TaKOI'O ,Zl;HpeKTOpa

OT

16 JIHBapJI 20 15 r.

N2

03-1 1-11/665).

B o6o:HX CJIY'IaHX trn:HOBHHKH HaIIOMH-

B pacxo,n;hr. BMecTo 3aprrJiaThl BhI ,Zl;aBaTh eMy rrpoMeJKyTO"t:£Hhie ,Zl;HBH,Zl;eH,Zl;hI. 8TO

HaroT, qTo Tpy,n;oBOH ,Zl;OI'OBOp rrpe,n;rroJiara-

Bhrro,n;Hee. OHM, KaK H 3aprrJiaTa, o6Jiara-

eT ,ZI;Be CTOpOHbl: pa60THHKa Ii pa6oTo,n;aTeJIJI

IOTCJI Terrepb H,D;<t>JI no CTaBKe

(cT.

56 T K

P<t>).

li ,n;eJiaroT BhIBO,ZI;, qTo e,n;HH-

13 rrpou;eH-

TOB, 3aTO B3HOChI c HHX IIJiaTHTb He HYJKHO .

CTBeHHhrli co6CTBeHHHK KOMIIaHHH He MOJKeT 6bITh caM ce6e pa6oTo,n;aTeJieM H 3aKJIIOqaTh ,n;oroaop c co6oli JKe. 3Hatrn:T, 3aprrJiaTa eMY He rroJioJKeHa, pacxo,n;oa Ha ormaTY Tpy,n;a TOJKe He ,Zl;OJIJKHO 6hITb. IlpH"t:£eM

c ,[I;MpeKTOpOM -

nHCbMa M1rncpHHa PoccHH OT 16 .R HBap.R 201 5 r. NQ03-11 -11 6/65, OT 19 cpespan.R 201 5 r. NQ 03- 11 -06/2/77 90 >e.glavbukh.ru, 1gl.ru

HcTO'IHHK:

e,ri;MHCTBeHHbIM yqpe,ri;MTeJieM

Tpy,ri;OBOM ,ri;orOBOp 3aKJIIO"l.JMTb HeJib3H. 3Ha"l.JMT' HeT OCHOBaHMM )J;JIH Ha"l.JMCJieHllM B BM,ri;e saprrnaTbI H:rOPh ,ll;YJJ:OJIAJJ:OB , 3aMecTHTeJib Haqa.rrbHHKa oTp;eJia PocTpyp;a


I 'JrnB6yx ·

Ni7,

anpeJib

2015

rop;a

G

q:UHOBH:UK:U pa3pe111:uJI:U u B1>1ro~H1>1:u yqeT pacxo~oB Ha ynpoI.QeHKe

,,.,

0TneT Ha 3anpoc «rJian6yxa»

-'O~-

rJiaBHOe 113MeHeHHe: npu npOOa:JICe 6e3803Me301t0 nOJl,yite1t1t020 'UMY14ecmea 1wMna1tUR 1-ta ynpoU'1e1tKe enpaee BM'IO'lf,Um'b e pacxoo'bt e20 p11t1t01.f,1tYJO cmO'UMOcm'b, pa1tee ompa:J1Ce1t1tYJO 8 OOXOOaX.

~.,,,

IlpH peaJIH3aD;HH 6e3B03Me3,n;HO IIOJiy-

CTOHMOCTb 6e3B03Me3,n;HO IIOJiyqeHHOrO

qeHHOro HMyin;eCTBa ero pnrnOqH)'IO CTOH-

HMyin;ecTBa rrpH ero rrpo,n;ame (rr.

MOCTb, paHee yqTeHHyIO B ,n;oxo,n;ax, KOMIIa-

rro,n;rr.

HHH

Ha yrrpoin;eHKe BrrpaBe yqecTh B pac-

2 CT. 254,

2 rr. 1 CT. 268 HK P<I> ) . OcTaBanocn

HeHCHbIM, pacrrpocTpaHHeTCH JIH 3Ta Bhiro,n;-

xo,n;ax. TaKHe Bhiro,n;Hhle pa3'hHCHeHHH

HaH rrorrpaBKa Ha yrrpoin;eHKY.

B MHH<l>HHe

H rroHCHHJIH, qTo

BrrepBhie ,n;aJIH B MHH<l>HHe PoccHH B OTBeT

OTBeTHJIH YTBep,n;HTeJihHO.

Ha sarrpoc mypHana «rnaB6yx» (rrHChMO

Ha yrrpoin;eHKe MaTepHaJibHbie pacxo,n;I>I

OT

26 <l>eBpaJIH 2015 r . M 03-11-06'2'9874).

yqHThIBaIOTCH B TOM me IIOpH,n;Ke, qTo rrpe-

KoMrraHHH, KOTopaH 6ecrrnaTHO rronyqa-

,n;ycMOTpeH ,ll;JIH KOMIIaHHH Ha o6in;eM pemH-

eT HMyin;ecTBO, o6HsaHa yqecTh ero pnIHoq-

Me (rr.

HYIO CTOHMOCTb BO BHepeaJIH3aD;HOHHhlX ,n;oxo,n;ax (rr.

8 CT. 250 HK P<I>) . B TOM

TOJibKO HeaMOpTH3HpyeMoro HMYID;eCTBa -

qHCJie eCJIH OHa IIpHMeHHeT yrrpoin;eHKY (rr.

2 CT. 346.16 HK P<I>) .

,D;o6aBHM, qTo 3TH BbIBO,ll;bI KacaIOTCH HHBeHTapH, HHCTpyMeHTOB H rrpoq .

1 CT. 346.15 HK P<I>). B ,n;aJII>Heii-

IlpH rrpo,n;ame 6e3B03Me3,n;Ho IIOJiyqeHHbIX

meM rrpH rrpo,n;ame 3Toro HMyin;ecTBa BHOBh

OCHOBHbIX cpe,n;CTB HX pbIHOqHyIO CTOHMOCTb

o6pasyeTCH ,n;oxo,n;. l:fro6bI He 6hlJIO ,ll;BOHHO-

6esorracHee He BKJiroqaTb B pacxo,n;bI.

ro Hanoroo6nomeHHH, c

1 HHBapH 2015 ro,n;a

KOMIIaHHHM Ha o6in;eM pemHMe II03BOJIHJIH YMeHnmaTb ,n;oxo,n;nI Ha pnIHOqHyro

Q

HcT0'4HHK : nHCbMO MHHcj:>HHa P occ,HH

OT

26 cj:leepa 11$1 2015 r.

~

e.glavbukh.ru , 1gl.ru

N~

03-11-06/ 2/ 9874

r=i1. . . . .... . . .... . . . . . . . . . . . . ...... . ......... . . . . . . . . . . . . . . .... . ...... ... . . . . . . . . . . . . . . . .... . . .... . . . . ... . . . . . . . .

b

Ha aaMeTicy

Aea cny1.1aH, KOrAa 6ecnnaTHoe MMyll.\eCTBO 1. AKTHBhl nepe,D;aJI TeJib,

~pe,D;H·

y KOTOporo ,Il;OJISI B ycTaBHOM

He AOXOA

KaIIHTaJia opraHHaan;HH, KOTOpruI nepe,D;aJia HMym;eCTBO.

lf COOTBeT CTBeHHO,

e cJIH

B ,Il;OX O,IJ;ax pbIHO'IH)'IO CT OHMOCTb

KanHTaJie Bameli opraHH aa~HH

IlpH 3 TOM 6ecnJiaTHO IlOJiyqe H -

60Jibme IlOJIOBHHbI.

HOe

2. KoMIIamm caMa BJia,D;eeT 6oJiee 'leM 50 npon;eHTaMH yCTaBHOro

B ,IJ;OXO,IJ;hl, e cJIH Bbl HHK OMY H e n e pe-

yqeCTb H e IIOJiyqHTCSI ( rrop;rr.

,IJ;a,IJ;H Te ero B TeqeHH e r o p;a.

n . 1 CT. 251 HK P<I>).

BMy~eCTBO

He B K JIIOqaeTCSI

HM~e CTBa

He OTpamaJIH,

TO H pacxop;bI npH ero rrpop;ame

11

19


HoBOCTH 1ho H3MeHHJIOCb

0,,,,,,

YToqHeHKH no B3HocaM Ha,ri;o c,ri;aBaTb no CTapbIM <l>opMaM BHecnr HcnpaBJiemr.H B neHCHOHHYIO OT"'IeTHOCTh 3a nepIIOro>I no 2013 ro,11; BKJIIO"'IHTeJibHO Ha,11;0 no cpopMaM, YTBepm,11;eHHbIM nocTaHOBJieHHeM IIpaBJieHH.H II<I> P OT 31 HIOJI.H 2006 r. N!! 192n. <l>opMy C3B6-4 c THITOM CBe,ll;eHHli «KOppeKTHpyrom;He» 3a TOT nepHO,ll;, B KOTOpOM 6nIJia ,11;onym;eHa onrn6Ka, HymHo npHJIOmHTb K pac"'IeTy PCB-1 3a TeKym;Hli nepHo,11;. TaKoli coBeT ,ll;aJIH B II<l>P (nHChMO OT 28 .HHBapH 2015 r. N!! II-30412-08/1847). B OT"'IeTHbie nepHOro>I, Ha"'!HHM c 2014 ro,11;a, cBe,11;eHHH o pa6oTmmax KOMIIaHHH rrpe,11;cTaBJIHIOT no cpopMe PCB-1 (YTB.

nocTaHOBJieHHeM IIpaBJieHHH II<l>P OT 16 mmap.H 2014 r. N!! 2rr). IIo::rroM}' ,ll)IB HcnpaBJieHlIB OT"'!eTHOCTH 3a 3TH nepHOro>I ,11;ocTaTO'IHO no,11;aTn yTO'IHeHHDrn PCB-1. B 6oJiee pamrnx nepHo,11;ax, no 2013 ro,11; BKJIIO"'IHTeJibHO, HCIIOJib30BaJIHCb cpopMhl, YTBepm,11;eHHDie rrocTaHOBJieHHeM M 192n. 3Ha"'IHT, 3a 3TH OTqeTHbie nepHO,ll;bl Ha,11;0 ocpopMHTb OT,ll;eJibHO CBe,ll;eHH.H HH,ll;HBH,ll;YaJibHOro yqeTa. MHaqe HCrrpaBJieHHH B II<l>P He IlpHMJ'T. McTO~HMK:

nHCbMO n<t>P OT 28 .RHBap.R 2015 r. ~ e.glavbukh . ru , 1gl.ru

N2 n-30412-08/ 1847

CnpaBKY .NQ KC-3 6e3onacHee o<t>opMJIHTb Ha yHH<l>Hu;HpoBaHHOM 6JiaHKe

0,,,,,,

B cnpaBKY o CTOHMOCTH BbmOJIHeHHbIX

rocKOMCTaTa PocCHH OT 11HO.H6pH1999 r.

pa6oT H 3aTpaT no cpopMe N!! KC-3 onacHo BHOCHTh H3MeHeHH.H. B MHHcpHHe npoTHB

N!! 100). 3ToT ,ll;OKYMeHT o6.H3bIBaIOT npH-

(nHChMO OT 6 cpeBpaJI.H 2015 r. N!! 07-01-

MHHCTpO.H PoccHH OT 17 .HHBapH 2014 r. N!! 11/np HOT 17 HIOH.H 2014 r. N!! 298/np.

12/4833). C 2013 ro,11;a npHMeHHTb YHH<PHD;HpoBaHHhie cpopMbI He o6.H3aTeJibHO (<l>e,11;e-

MeHHTh B ccpepe CTpOHTeJibCTBa npHKa3hl

paJibHhIH 3aKOH OT 6 ,11;eKa6pH 2011 r. M 402-<1>3). McKJIIO"'IeHHe - cpopMhI,

IIo3TOMY Ha Bonpoc KOMnaHHH, MOmHO JIH ,11;06aBHTh B N!! KC-3 cBe,11;eHHH o B3aHM03aqeTe, B MHHcpHHe OTBeTHJIH OTpHD;aTeJibHO.

BBe,ll;eHHbie BJiaCTHMH Ha OCHOBaHHH ,11;pyrHX cpe,11;epaJibHb1x 3aKOHOB. Cpe,ll;H HHX cnpaBKa N!! KC-3 (yTB . nocTaHOBJieHHeM

McTo~HMK: nHCbMO MHHcpHHa PoccHH or 6 cpespa11.R 2015 r. N2 07-01-12/4833 -~e. glavbukh.ru , 1gl.ru

r::z:i 1.... . . . . . . . . . . . . . . . . . . .... . . .... ............ . ... ... . . ..... . . ..... ............. . ... ................ . . ..... ............. ... ...... ... ...... ... ... . ... ........ . b Ha aaMe Tey

AoKyMeHTbl, KOTOpb1e HaAO cocTaBnRTb no YHM<IJM4HpoBaHHblM <IJopMaM 1. ,ll;JIJI Ha.JIH'llll>IX pac11eTOB:

2. ,ll;JIJ1 nepeB03KH rpyaoB:

npHXO,Zl;HHK H paCXO)J;HHK, Kacco-

TPaHcnopTHrui: HaKJia,D;HaSI, meJieaHo-

BaSI KHHI'a, IlJiaTemHbie Be,Zl;OMOCTH,

.n;opomHbie HaKJia,ll;Hbie H

Kmrra yqe T a IlpHHSITbl.X H BbJ,D;aH-

(npHKa3hl MIIC PoccHH OT

HbJX KaCCHpOM ,D;eHemHbJX cpe,D;CTB.

20

KBHT~HH

18 moHSI 2003 I'. .Nii 30, .N2 32 H .N2 39).

3. ,ll;JIJI CTpOHTeJILHLIX pa6oT: aKT 0 npHeMKe BbIIlOJIHeHHbIX pa6oT, cnpaBKa 0 CTOHMOCTH BbJilOJIHe HHbJX pa6oT H 3 a T paT.


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

G

KopoTKO o ,n;pyrnx H3MeHeHHHX .QnJt Koro

4TO H3MeHHnOCb

A11.R scex KOMnaHHH

c 28 Ma.R 2015 rDAa Ha4HYT AeikTBOBaTb HOBble HOpMbl Bb1Aa4"1 cneu,OAe>t<Abl J.1 06ys1-1 All.R COTPYAHHKOB, 3aH.RTblX Ha BpeAHblX J.1 onaCHblX pa6oTax. Yro4HeH cn1-1coK npocpecc1-1H, KOTOpblM AOll>t<Hbl BblAaBaTb cneu.oAe>+<AY (np11Ka3 MHHTPYAa Pocc1-11-1OT9 AeKa6p.R 2014 r. N!1 997H)

c 9 anpe11.R 2015 rOAa KOMnaHl1.RM CTaHeT npow,e nOl1Y411Tb OTCp04KY 1-1111-1 paccpo4KY no yn11aTe Hanoros. TaKoe peweH11e 6YAYT np11H1-1MaTb Hanoros1-1K11, Aa>t<e ecm-1 cpoK HaAO nepeHeCTH Ha rp11 roAa. Ao :noro Cl>HC Morna AaTb orcpo4KY 111-twb Ha cpoK He 6011ee roAa. PeweH11e o 6011ee AflHTellbHOM CpOKe npHHHMa/lJ.1 npaBl1TeJ1bCTBO pep 111111 Ml1H11CTp cpHHaHCOB (Cl>eAepanbHblH 3aKOH OT 8 MapTa 2015 r. NQ 49-Cl>3)

c 1 11IOJ1.R 2015 rDAa rpa>t<AaHHH MO>KeT o6b.RBl1Tb ce6.R 6aHKpOTOM, ec1111 OH He B COCTO.RHHJ.1 noraCl1Tb CBOJ.1 AOllrH CBblWe Tpex MeC.RU,eB. Ec1111 CYAb11 cornacmc.R c 6aHKpOTCTBOM, TO 6yAeT nposeAeHa OAHa 1-13 npou,eAyp: pecTpyKTyp113a41-1.R A011ros rpa>+<AaH11Ha, pea111-13a411.R ero 11Myw,ecTBa 111111 3aKJll04eH11e MHpOBOro cornaweHH.R c KpeA11TOpaMJ.1. 4e11oseK CMO>t<eT J.1 AallbWe o6paw,aTbC.R 3a HOBblMJ.1 KpeA11TaMl1 . Ho B Te4eH11e n.Rrn 11eT noc11e np113HaH11.R 6aHKpOTOM AOll>t<eH 6yAeT coo6w,aTb 6aHKY 06 3TOM cpaKTe CBOeH >t<J.13Hl1 (Cl>eAepallbHblH 3aKoH OT 29 AeKa6p.R 2014 r. NQ476-Cl>3)

Y"le6Hbllil '"'eHTp «CTEK»

..

AKKpeA1>1TosaH a litn5 Poc011A IA scex CPO ayAIATopos

~

:E

c:

"

noBblWeHMe KBan1r1<1>1r1Ka'-'lr1lr1 norneAHIAe IA3MeHeHIMI B 6yxramepCKOM yYeTe IA H3110f0061lO>KeHl/llll • 0TpaClleBble nporpaMMbl MeTOAOllOflllll ayA111Ta 111 BHYTPeHH111i;\ KOHTponb • Ynpas11eHYecK111 i;\ yYeT 111 <j>111HaHCOBb1i;\ aHa111113 MCCDO • .Q111nlit<DP (Pye) I .0111nHP<D • 1 C:5yxramep111si 8

BeceHHue CKUOKU! CKUaKa + 10% npu 3anucu Bzpynnbl ao 30 anpem1 20 15 zoaa

. . ... +7 (495) 921-2323 www.st ekaudit.ru

21


HoBOCTII

"lJTO

II3MeHIITCH

IIepeMeHLI B pa6oTe, KOTOp1>1e rOTOBHT 3aKOHO~aTeJIH

l

anpeJIH 2015

H q11HOBHHKH

IIosBHTCH HOBaH ct>opMa PCB-1 IIpoeKT HOBoro pac'leTa o6Hapo,n;oBaH Ha caihe pfrf.ru 13 <PeBpamL B I I<I> P HaM coo6m;Hmr, 'ITO ,n;OK)TMeHT noKa He corJiacoBaH c MHHTpy,n;oM. Ho li3 rrpoeKTa cJie,D;yeT, 'ITO HOBa.H cl>opMa .D;OJIJKHa rrpHMeH.HTbC.fl c OT'leTHOCTH 3a

I

KBapTaJI. ,Il;mK,D;aTbC.H ee coBeTYJOT H 'lHHOBHHKli. >10 HsMe-

HeHH.fl B pac'leTe CB.H3aHbI c OTMeHOH JIHMHTa no B3HOCaM B <l>OMC H c HOBbIMH npaBHJiaMli Ha'lliCJieHli.fl B3HOCOB no HHOCTpaHHbIM COTpy.n;HliKaM. KaK TOJibKO HOBhIH PCB-1 saper11cTplipyIOT B MliHIOCTe, MhI IIOApo6Ho paccKameM H rroKameM Ha np11:Mepax H

o6pas~ax, KaK ero

sarroJIH.HTh.

II KBapTaJI 2015

CTaHeT CJIO:mHee OTKpLITL HoByro KOMrraHHIO ._. H CMeHHTL IOpH,IJ;HCJeCKHH a,ri;pec

y

HaJiorOBliKOB IIO.flBliTC.fl rrpaBO Ha Mee.fl~ rrpliOCTaHOBliTb perHCTpa~liIO

HOBOH KOMnaHHli, ecJIH IIOHBHJiliCb COMHeHli.H B ,ll;OCTOBepHOCTH npe.n;CTaBJieHHhlX CBe,n;eHliH. 3To BpeM.fl OTBO,ll;HTC.fl Ha TO, 'lT06hI y6e,D;HTbC.fl B ,zi;o6pocoBeCTHOCTH opraHli3a~lili, Hanp:H:Mep, nocJie OCMOTpa ee OcPHCa. lITo KacaeTc.H cMeHbI a,zi;peca, TO cHa'laJia Ha,zi;o 6y,zi;eT rro,zi;aTb )l;OKYMeHThI, nO)l;TBepm,zi;arom;He rrpaao pa3MeCTliTbC.fl B HOBOM noMem;eHlili. 3arrliCb 0 TOM, 'ITO KOMnaHHH HaMepeHa CMeHHTb a,zi;pec, nO.HBliTC.fl B peecTpe. H

TOJibKO crrycT.fl

20

KaJieH,zi;apHbIX )l;Heli, KOr,zi;a HHCIIeKTOpbI y6e,zi;HT-

C.H, 'ITO rrepee3,zi; peaJibHhlH, a He cPHKTHBHbIH, OHM npHMYT 3a.HBJieHHe Ha H3MeHeHHe CTaporo a,zi;peca Ha HOBbIH. CooTBeTCTBYIOIIJ;liH npoeKT yme HanpaBJieH B CoaeT <I>e,zi;epa~liH.

II

noJiyro.n;He 2015

JKypHaJI yqeTa KOMaH,ri;HpOBOK OTMeHHT B

HHBape 'IHHOBHHKH OTMeHHJIH KOMaH)l;HpOBO'lHOe y,zi;ocTOBepeHHe.

JKypHaJI yqeTa KOMaH,zi;HpOBOK, B KOTOpOM KOMnaHHH )l;OJijKHbl perHCTplipoBaTb ::lTH y,zi;ocTOBepeHH.H, no-npemHeMy ,zi;elicTayeT. Ho nJiaHHpyeTc.H, 'CITO cKopo IlpaBHTeJibCTBo P<I> OTMeHliT li ::lTOT )l;OK)TMeHT. IIpoeKT Heo6xo,zi;HMhIX rrorrpaBOK rQTOB H rrpOXO)l;HT MemBe)l;OMCTB8HHOe corJiaCOBaHHe.

22


HoBOCTll IIpoBepnTe ce6H

B1>1 B Kypce rrocJie,r:t;HHX

6yxraJITepCKHX HOBOCTeH?

l

E,n;HHCTBeHHbIH yqpe,n;HTeJib KOMllaHHH 3aHHMaeT ,n;omKHOCTb reHepaJibHoro ,n;HpeKTopa. MomHo JIH y-qecTb ero 3ap11JiaTy B pacxo,n;ax?

0

Q Q

2

A. /(a, MOJIC1-t0.

B. Hem, 1.(,U1-tOB1-tux:u npomue. B. MoJ1CHO, ec.nu paap ewum anae6yx.

KoMIIaHHSI Ha yrrpom;eHKe llOJiycm:Jia OT O,D;HOI'O H3 y-qpe,n;HTeJieH o6opy,D;OBaHHe ,n;apoM. PbIHOqHyIO CTOHMOCTb -

50 000 py6. -

y-qJIH B ,n;oxo,n;ax.

MomHo JIH c11HcaTb 3TY CYMMY B pacxo,n;b111pH 11po,n;ame?

0

Q

0

A. /(a, MOJIC1-t0.

B. Hem, amo pucx:oeaHHO. B. MOJIC1-t0, ec.nu yi.tpeoume.n'b oacm pacnucx:y, 1.(,mO omoa.n o6opyooBa1-tue Haece2oa.

KoM11aHHH Ha,n;o 110,n;aTb yToqHeHHyro oTqeTHOCTb 110 B3HocaM B

TI<t>P

3a llOJiyI'O,n;He 2013 ro,n;a. Ilo KaKOH <l:>opMe COCTaBHTb CBe,n;eHH.ff HH,D;HBH,n;yaJibHOI'O yqeTa?

0 0

Q

A. Ilo eoU1-tOU rjJopue PCB-1.

B. Ilo rjJopue C3B-6-4.

B. B euoe nuc'bMa, yx:pawe1-t1-to20 rjJomo2parjJwiuu compyoHux:oe.

Ilo,n;p.ff,Zl;'IHK H 3aKa3qHK pernHJIH o<l:>opMHTb B3aHMo3aqeT. MomHo JIH BKJIIOqHTb CBe,n;eHHSI 0 HeM B c11paBKY 0 CTOHMOCTH BbillOJIHeHHbIX pa6oT H 3aTpaT 110 <PopMe

N2 KC-3?

0

A. /(a, MOJIC1-t0.

Q

B. H em, amo puc1wea1-t1-tO.

0

B. MoJIC1-tO, ec.nu aax:a31.(,U'K u noopR01.(,U'K - xopowue opy3'bR.

23


HoBOCTH IlpoBepbTe cefo1

1Ipaeu:JI1>H1>1e OTBeT1>1

1- B

3aTpaTbI Ha OIIJiaTy Tpy,D;a ,ll;IlpeKTOpa He )'MeHbIIIaIOT HaJior y KOMIIaHIIII Ha yrrpom;eHKe, eCJIII OH O,ll;HOBpeMeHHO .HBJI.HeTC.H e,D;HHCTBeHHbIM }71Ipe,Z1;11TeJieM KOMrraH1111 (rr11cbMO M11HqrnHa Pocc1111 OT 19 cl>eBpaJI.H 2015 r .

2-B

M

03-11-06'2'7790).--+ 18

Ilp11 peaJI113au;1111 6e3B03Me3,D;HO rroJiyqeHHoro 11Mym;ecTBa ero pbrnoq-

HYIO CTOIIMOCTb, paHee yqTeHHYIO B ,ll;OXO,D;ax, KOMIIaHil.H Ha yrrpom;eHKe BrrpaBe OTHeCTII K MaTepHaJibHbIM pacxo,D;aM. 3To KacaeTC.H TOJibKO HeaMOpTI13HpyeMoro IIMym;eCTBa. I lp11 rrpo,D;ame 6e3B03Me3,D;HO IIOJI}71IeHHbIX OCHOBHbIX cpe,D;CTB IIX pbIHO'lHYIO CTOIIMOCTb 6e3onacHee He BKJIIO'laTb B paCXO,D;bI.--+ 19

S- B

BHeCTII 11cnpaBJieH11.a B neHCHOHHYIO OT'leTHOCTb 3a nep110,D;bI no 20 1 3 ro,D; BKJIIO'lIITeJibHO Ha,D;O no cl>opMaM, KOTOpbie 6bIJIH YTBepm,D;eHbI IIOCTaHOBJieHHeM IlpaBJieHil.H Il<I>P OT 31 IIIOJI.H 2006 r.

M

192n.

<I>opMy C3B-6- 4 c TIIIIOM CBe,D;eHHH «KOppeKTI1py10m;11e» 3a TOT nepH0,ll;, B KOTOpOM 6hma ,ll;OIIym;eHa OIIII16Ka, aymHO IIpIIJIO)KIITb K pacqeTy PCB-1 3a TeK~IIH rrep110,Z1;.- >20

•- B

B cnpaBKY 0 CTOHMOCTII BbIIIOJIHeHHbIX pa6oT H 3aTpaT no cl>opMe

M

KC-3 onacHo BHOCIITb H3MeHeH11.a: ,D;o6aBJIHTb peKBil3IIThl HJIII y611-

paTb HencnOJib3yeMbie noJI.a. qHHOBHIIKII npoTIIB (n11cbMO M11Hcl>HHa Pocc1111 OT 6 cl>eBpaJI.a 2015 r.

~

NQ

07- 0 1 -12'4833).--+ 20

............................................................................................................................................. ............................................ .

~ fopwrn:e 6yxraJITe pCKl1e HOBOCTH

....................................................................................................................................................................................................... AApec:

• g lavbukh.ru/news

E>t<eAHeBHO Ha Haw eM caihe >glavbukh.ru 4HTaihe see rnaBHble Hosocrn AJHI 6yxramepos no HanoraM, 6yxy4ery, B3HOCaM H nposepKaM. HawH HOBOCTH roTOBRT 3KCnepTbl no 6yxy4eTy H Ha11oroo611o>KeHHIO, KOTOpble no HHMalOT, 0 4eM roso pRT. B Haw ei1 JleHTe HOBOCTei1 - TOJlbKO nposepeHHaR HHcf>o pMa4HR H scerAa B cpoK. TaM >Ke B pa3Aene «Paccb1JlKH» (s sepxHeM nesoM yrny) Bbl MO>KeTe noAnHcaTbCR Ha e>t<eHeAellbHYIO pacc b111Ky HOBOCTei1 , KOTOpaR 6yAeT npHXOAHTb BaM Ha 3/leKTpOHHYIO n04Ty.

24


Bonpoca

o 6yxY'JeTe w mmorax rrponepbTe ce6.H --+ 4 7

HaJiorn H B3HOCbl «KOMMTeHT He BrrpaBe BKJIIOqaTb B paCXOAhI

npo~eHThl

no KpeAMTaM

KOMMCCMOHepOB» ---+ 44 AJIEKCAH,!J;PA EAXBAJIOBA, rJiaBHhIB crreIJ;HaJIHCT OT,D;eJia HaJioroo6JioJKeHHSI rrpH6bIJIH opraHHaarwii

,lJ;errapTaMeHTa HaJioroBoii H TaMOJKeHHo-TapmpHoii IIOJIHTHKH MHHcPHHa Pocc1111

Ha 'ITO MO:atHo noTpaTHTb

I'oTOBbie o6pa3IJ;bI 3a.HBJieHHH

Hepaenpe,z:i;enemzyro npH6hlJib. TpH eJiy'Ia.H

Ha eJiyqaii, eem1 BbI npe,z:i;oeTaBHTe

H Bee 6yxraJITepe1rne npoBO.D;KH

HHOeTpaHHbIM pa60THIIKaM

>26

HOBhiii BbI'IeT no H,D;<I>JI >36 ,il;Be exeMbI noMoryT y6e,z:i;HTbe.H,

KBK .D;JI.H nJiaTe:ateK

'ITO e aBaHeaMII no H,D;C y Bae Bee B nop.H,z:i;Ke.

IlpaBHJibHbre

8To Ba:atHO ,D;JI.H ,z:i;eKJiapan;IIH

11 ,z:i;eKnapau;11ii

>32

> 42

25


HaJiorH H B3HOCbI MeTo,n;oJiorHH yqeTa

Ha qTo MO:lli:HO noTpaTHTL Hepacnpe~enettttyro

npH6LIJlb H KaK OTpa3HTb

3TO B yqeTe Bee caMoe namuoe

0

0

Mo.>KHO pacrrpe,z:i;eJIHTL rrp1161>1JI1>

y

JII06oro ro,z:i;a

o pacrrpe,IJ;eJieHHH rrp1161>1JI11

Ha KaKoM cqeTe H B KaKoli cTpoKe

JlH6o y-qaCTHHKOB o6rn;eCTBa, JIH6o

6rurnHca B3.ffTb HToroayro CYMMY >27

e,n;HHCTBeHHOro y'tlpe,n;HTeJI.ff.

•

Ilp116LIJIL co cqeTa

Bae ,ll;OJl.>KHO 6LITL pemeHHe

06pas:a;b1 >30, 31

84

MO.>KHO

TpaTHTL Ha ,ll;HBH,IJ;eH,IJ;LI

Ho ecJIH B ycTaae ecTh ycJIOBHe o cos,n;aHHH pesepBHoro q>0H,n;a, Ha,n;o Ha'tlaTh c Hero. IlpHMep pac'tleTa OTqHCJieHHH H rrpOBO,ll;KH >28

Mo.>KHO He C03,IJ;aBaTL 3a cqeT rrp116LIJIH <l>OH,11; pa3BHTHH rrpOH3BO,ll;CTBa

·.

qeTblpe 6bICTpbIX OTBeTa Ha BOIIpOCbl o pacrrpe,n;eJieHHH rrpH6bmH >28 .. ...... ...·

He 6yAeT owH6KH, ecm1 BblnJlaTHTb A11B11AeHAbl 3a C4eT np116b11111 npow11b1x 11er.

26


I'JrnB6yx · .N27, anpeJib 2015 rop;a

G

IlocJie c,n;a"<IH I'O,ll;OBOI'O 6aJiaHca rrepe,n; BCeMH KOMIIaIIHHMH, IIOJIY'IHB-

Ba>KHaR AeTanb

IIIHMH rrpH6bIJib, BCTaHeT Borrpoc: Ha "'ITO IIOTpaTHM? B arrpeJie-Mae

B Ka4ecTBe np1-1-

yqacTHHKH H aKJ:J;HOHepbI 60JibIIIHHCTBa KOMIIaHHH rrpOBO)l;HT o6m;ee

6b1111-1 MO>KHO pac -

co6paHHe, Ha KOTOpOM YTBepm,n;aIOT 6yxraJITepcKyIO OT"<IeTHOCTb H pema-

npeAe/lHTb Kpe-

IOT, Ha "'ITO IIOTpaTHTb HaKOIIHBmyrocH rrpH6bIJib.

AHTOBblM OCTaTOK

EcTb TpH BapHaHTa, Ky,n;a MO.m.HO HarrpaBHTb cyMMy, OTpameHHYIO

no C4ery 84 no cocro-

2014 ro,n; no cTpoKe 1370 «Hepacrrpe,n;eJieHHaH rrpH6bIJib

.RHHIO Ha 31 AeKa6p.R

B 6anaHce aa

(HeIIOKpbITbIH y6bITOK)». 8To peaepBHbIH <PoH,n;, ,ll;HBH,D;eH,D;bI H yBeJIH-

2014 roAa.

"<IeHHe ycTaBHOI'O KaIIHTaJia. llHor,n;a yqpe,n;HTeJIH peIIIaIOT, "'ITO rrpH6bIJib 6y,n;eT HarrpaBJieHa Ha pa3BHTHe rrpOH3BO,ll;CTBa, BbIIIJiaTy rrpeMHll HJIH MaTepHaJibHOH IIOMOID;H p a60THHKaM. Ta1we perneHHe HHKaK He OTpa.maeTCH Ha CYMMe Hepacrrpe,n;eneHHOli rrpn6I>IJIH. Be,n;b rroKyrrKy o6opy,n;oBaHHH, KaK H rrpeMHH, KOMITaHHH He 6y,n;eT rrpoBO,ll;HTb qepe3 C'IeT

84. Paao6paTbCH BO BCeM 3TOM Bbl CMOmeTe, npO'IHTaB ,n;aHHYIO

CTaTblO.

KaKyro rrpH61>1JI1> MO:JKHO pacrrpe,ZJ;eJI.HTh

Ilo 3aKOHy yqaCTHHKH HJIH aKIJ;HOHepbI KOMITaHHH BIIpaBe pacnpe,n;eJIHTb "<IHCTYIO rrpH6bIJib . Ho c TO"<IKH apeHHH 6yxyqeTa pe"<Ib 11,n;eT He o l:IHCTOH npH6bIJIH, a o Hepacrrpe,n;eJieHHOH.

A HMeHHO o Kpe,n;HTO-

84 «Hepacrrpe,n;eJieHHaH npH6bIJib (HenoKphlTbIH y6bITOK)». B 6yxranTepcKoM 6anaHce aTa me cyMMa OTpa.maeTcH B CTpoKe 1370 «Hepacnpe,n;eJieHHaH npH6bIJib (HeIIOKphlTbIH y6hlTOK)». BOM OCTaTKe Ha Cl:leTe

HaJIH'IHe Kpe,n;HTOBOI'O OCTaTKa 03Ha1:1aeT, l:ITO KOMIIaHHH 3apa6oTaJia 60JibIIIe ,n;eHer, 'ieM IlOTpaTHJia. IlpH1IeM 3a Bee BpeMH CBOero cym;eCTBOBaHHH, a He TOJibKO B npOlIIJIOM ro,n;y. BoT 3TY 3apa6oTaHHYIO CYMMY H MO.mHO pacnpe,n;eJIHTb Ha ,ll;HBH,D;eH,n;hl H ,n;pyrne IJ;eJIH, 0 KOTOpbIX Mbl 6y,n;eM I'OBOpHTb ,n;aJiblIIe. EcJIH OCTaTOK, Hao6opoT, ,n;e6eTOBhlll, TO y opraHH3aIJ;HH y6bITKH H pacnpe,n;eJIHTb He'lero.

~ I ... ... ......... ........... .................................................................................................................................................................

b,g H a aaMeTKY

KaK AOnro MO>KHO Komnb 1.1111cryt0 np1116b1nb IIpn6hIJib Ha cqeTe 84 «Hepacnpep;eJieHHaH npn6hlJib (HenoKpbITbIH y6bITOK)» MOmHO KOIIHTb CKOJibKO yro,IJ;HO ,Il;OJiro. 000 BrrpaBe, HO He 06.a:aaHO e:lll:eKBapTaJibHO, p aa B rroJirop;a

RJIR paa B rop; pacnpep;eJIHTb qncTyro npH6bIJib Memp;y yqacTHHKaMH (n. 1 CT. 28 <f>ep;epaJibHoro aaKoHa OT 8 <PeBpam1 1998 r. N2 14-<t>3). A1rnJiorHqHoe rrpaBRJIO p;eHCTByeT H ,IJ;JIH aKI.J,HOHep-

HhlX 06I1.J,ecTB (cT. 42 <f>ep;epaJibHoro aaKoHa OT 26 p;eKa6p.a: 1995 r. .N2 208-<f>3). CooTBeTCTBeHHO, npH6b1J!b rrpomJihlX JieT yqpep;RTeJIR BnpaBe pacnpep;eJIRTb B mo6oli MOMeHT.

27


H a.rror11 H B3HOCbI MeTop;oJiormI yqeTa

Ha 'ITO MO.mHo noTpaTHTL np116:LIJIL

IlpH6bIJib co C'C!eTa 84 qam;e Bcero TpaTHT B .n;nyx HanpaBJieHHHX npo:u;eHTOB OT l'.UfCTOH rrpn6hI-

Jlll sa 2014 ro,n; MHHllMaJThHaH

C)'MMa, KOTO-

pyro AO ,n;omKHbl OT"IllCJlllTb B p e3epBHbIB ct>oH,n;

Ha pe3epBHbIH cPOH,ZJ; HJIH Ha )J;HBH,ZJ;eH,ZJ;bl.

PeaepBHbIH <}>oH~. 3ToT <PoH,n; ,n;n.a KOMIIaHHH coBoli 6e3onacHOCTH». OH npep;Ha3Ha"CieH

.n;n.a

«no,n;ym1m cPHHaH-

noKpbITHH B03MOJKHbIX

y6bITKOB , a TaKme )J;JIH BbIKyna co6CTBeHHbIX aKu;HH H norarneHHH co6CTBeHHbIX 06m1ra:u;HH (n. 1 CT.

35

3aKOHa Ni 208-<1>3).

AKD;HoHepHbie o6i:u;ecTBa o6.a3aHbI co3p;aBaTb TaKOH <PoH,n; (n.

1 CT. 35

3aKoHa ,N, 208-<1>3). Ero pa3Mep omr ycTaHaBJIHBaIOT B ycTane, HO OH ,ZJ;OJIJKeH 6bITb He MeHee

5 rrpo:u;eHTOB OT ycTaBHOl'O KanHTaJia KOMilaHHH.

3aTeM B 3TOT cPOH,ZJ; KaJK,ZJ;blH ro,n; o6a3aTeJibHO OTHOCHT onpe,n;eJieHffYIO CYM-

MY ,n;o Tex nop, noKa OH He ,n;ocTHrHeT ycTaHOBJieHHOH B ycTaBe BeJIH"CIHHbI. Pa3Mep TaKoro emero,n;Horo OT't!HCJieHHH AO Tome npoITHchrnaroT B ycTaBe. Ho ecTb MHHHMaJibHaH nJiaHKa- 5 npo:u;eHTOB OT "CIHCTOH npn6hIJIH. 3TOT JIHMHT Ha,n;o Cl'.IHTaTb yme He OT BCeH rrpH6bIJIH Ha Kpe,ZJ;HTOBOM OCTaTKe C'leTa 84, a TOJibKO OT TOH ee 'laCTH, KOTOpyro KOMilaHHH sapa6oTaJia B OT't!eTHOM ro,n;y. ,n:pyrHMH CJIOBaMH, OT TOH CYMMbI, KOTopyro 6yxraJITep B ,n;eKa6pe 2014 ro.n;a nepeHec Ha C't!eT 84 rrpoBO,ZJ;KOH: ,D,E5ET 99 KPE,D,IH 84

npHMep. KaK noCl.fHTaTb MHHHManbHYIO cyMMY npH6b1nH, KOTopyto HaAO OTl.fHCnHTb B pe3epBHblH <f>OHA

2014 r0Aa 411CTa.R np116blllb aK4HOHepHOrO o6w,ecTBa «PaAyra» COCTaBHJla 2 000 000 py6. oyxramep 31 AeKa6p.R 2014 r0Aa CAe/lan npOBOAKy: no HTOraM

,D,E5ET 99 KPE,D,IH 84

20000001?

yYreHa 4HCTafl npH6b1!1b 2014 rnAa.

OcrnrnK no KpeAHTY C4eTa

84 nocne 3TOro cocrns1111 3 000 000 py6.

..................................................................... ........................ .......................................................... ................................................ q eTbrpe 6bICTpbIX OTBeTa • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ••••I•• I• ••••••••••••• • •••••••••• I•• I•• I •• 0 • • • • • • • • • • • • • • • • • • ••••I • • 0 • • • • • • • • • • • • • • • • • • ••••• • •I•• I•• I••

0

I••••••••••~••• •

• • I••••••• • I•• I •• 0 • • • • • • • • • • •

pacnpeAeneH101 npH6b1nH

1. Moacuo JIH aa c11eT npH6LIJIH BLinJiaTHTL pa60THHKaM MaTepHaJILHyIO IlOMO~?

2. Momuo JIH pacnpe,ri;eJIHTL npu6LIJIL npomJILIX JICT?

,Il;a, yqpep;HTeJIH s11pase 11pHH.HTb TaKoe pernemre. Ho aTH BblllJiaThl He Hap;o 11posop;HTb 110 cqeTY 84 «Hepac11pep;eJieHHa.H 11pH6hlJib (He110KphlTbIB y6hITOK)» . Hx Haq11cJI.HIOT 110 p;e6eTy cqeTa 91 «Ilpo'!He p;oxop;bI :a pacxop;bI».

,Il;a, Mo:11rno. Pac11pep;eJI.HTb MO~Ho Bero C)'MM)', OTpa~eHH)'IO B 6aJiaHce aa 2014 rop; 110 cTpoKe 1370 «Hepac11pep;eJieHHa.H rrp116bIJib (HerroKpbIThIH y6hlTOK)». AB Hee BXO,ZJ;HT 11pH6hIJib He TOJibKO 3a 2014 rop;, no 11 3a see rrpep;blp;~:ae rop;hl pa6oThl KOMilaHHH.

28


I'JrnB6yx ·

Ni7,

anpeJib

2015

rop;a

G

B ycrase AO «PaAyra» CKa3aHo, 4TO B pe3epBHblH cpOHA e>1<erOAHO Hanpas5 npo4eHTOB 4HCTOH npH6blJ1H. Ha Ha4ano 2015 roAa pe3epBHblH cpOHA no11HOCTbt0 He ccpopMHposaH. 6 anpe11si

,IJ)1BH)J;eH,[l;hI

2015 roAa aK4HOHepb1 Ha o6w,eM co6paHHH yrsepAHllH 6yxramepcKyt0 OT4er-

Ha)J;O OTpa3HTh

HOCTb H npHHSIJlH peweHHe 06 OT4HCJ1eHHH npH6blJ1H B pe3epBHblH cpOHA.

Ha cqeTe

m1ercsi npH6blJ1b B MHHHMaJlbHOM pa3Mepe -

Eiyxramep paCC4HTaJ1 cyMMY OT4HCJ1eHHSI TaK:

COTPYAHHKaM KOMnaHHH

a He

70,

75

2000000!? x 5% = 100000!?

000 He ofo:rnaHbI co3,n;aBaTh pe3epBHhIH <PoH,n;. Ho OHH MoryT 3TO ,n;eJiaTh B .n;o6poBOJihHOM nopsr,n;Ke (n. 1 CT. 30 3aKoHa N2 14-<1>3). Pa3Mep pe3epBa, CYMMY e.mero,n;HhIX oTqHcJieHHH B Hero H :u;emr, Ha KOTOpbie cPOH,ll; MOJltHO pacxo,n;oBaTh, 000 TaKJKe rrpOITHChIBaIOT B ycTaBe. Pe3epBHbIH <PoH,n; C03,n;aeTCH H ITOITOJIHHeTCH CJie,n;yrom;e:H: npOBO,ZJ;KOH: ,ll.EEiET 84 KPE,ll.lH 82 YHCTaR np1-16b1nb HanpasneHa Ha nononHeHHe pe3epBHoro cl>oHAa.

,ll;HBH,ZJ;eH,ZJ;bI. CYMMY, ocTaBinyrocsr Ha Kpe,n;HTOBOM ocTaTKe c"t:J:e-

Ta 84 IIOCJie <PopMHpOBaHHH pe3epBHOI'O cPOH,n;a, co6CTBeHHHKH MOI'YT HanpaBHTb Ha BbIITJiaTy ,ll;HBH)J;eH,n;OB. 8TO caMbIH pacnpocTpaHeHHhlH cnoco6 HCITOJih30BaHHH npH6hIJilf. B 6yxyqeTe Ha"t:J:HcJieHHe 11 BhIITJiaTy ,n;HBH,n;eH,n;oB oTpamaroT npoBo,n;KaMH: [ ,ll.EEiET 84 KPE,ll.lH 75

,ll.EEiET 75 KPE,ll.IH 51 (50)

KoMnaHHH MoJKeT nJiaTHTh ,n;11B11,n;eH,n;h1 CBOHM coTpy,n;HHKaM, Hanp11Mep yqpe,n;11TeJiro-.n;11peKTopy. B 3TOM cJiyqae ,n;HBH,n;eH,n;hI Ha,n;o oTpa3HTh Ha C"'leTe 70 «Pac"'leTbI c rrepcoHaJIOM rro onJiaTe Tpy.n;a», a He Ha C"'leTe 75.

3. Haµ;o JIB coa,ZJ;aBaTL aa c11eT npH6LIJIH «Poa,ZJ; pa3BHTHJI npOH3BO,ll;CTBa?

4. Ha,ZJ;o JIH B noJicHellHJIX K 6aJiaHcy coo6m,aTL, Ha 'ITO 6y,ZJ;eT IIOTpa11eaa 11pn6L1JIL?

HeT, He Ha,n;o. <lloH,IJ;bI pa3BHTHH rrpoH3BO,Il;CTBa co3p;a-

.IJ:a, Hap;o. Ho TOJibKO ecJIH pemeHHe o pacnpep;eJieHHH

BaJIHCb B coBeTcKoe BpeMH. Torp;a B HHX nepeqHcJIH-

n pH6hlJIH yqp e,D;HTeJIH npHHHJIH ,Il;O Toro, KaK KOM-

JIHCb peaJibHbie p;eHbrH, KOTOpbie xpaHHJIHCb B 6aHKe

naHHH C,IJ;aJia 6aJiaHC B CTaTHCTHKY H H aJioromraaM

OT,IJ;eJibHO OT p;pyrHX cpe,D;CTB opraHH3ar(HH H T p a-

(rr. 5 IIBY 7/98).

THJIHCb cner(HaJibHO Ha IIOKYIIKY OCHOBHblX cpe,IJ;CTB. CeW!ac B 3aKOHax 06

000 H AO

HH<iero o TaKHX

<PoHp;ax He cKa3ano.

29


H an:orH H B3HOChl MeTop;o;rorm1 yqeTa

YTsep>t<AeHo o6ll.\HM co6paHHeM 000 «Bera»

AaTa

PEWEHHEN21

:~~~~~~~~~~~~~~~--'0'._l'p~a~c~n~p~e~A~e~n=e:H:H:H:_:~:H:C:T:O~H~n~p:H:6:b:ln:H~~~~-

B peweHHH

o pacnpeAeneHHH

r. MocKsa

npH6blnH HaAO npHBeCTH Aary, KOrAa

6 anpens:i 2015 r.

1. YTsepAHTb 6yxramepcKylO OT4eTHOCTb 3a 2014 r.

2. PacnpeAenHTb 4HCTYIO npH6b1nb 000 «Bera» (Aanee - 061J.4ecTso}, onpeAeneHHYIO Ha OCHOBaHHH AaHHblX 6yxramepcKoro y4eTa B CYMMe 1000000 py6., Me>KAY y4aCTHHKaMH 061J.4eCTBa nponop4HoHanbHO HX AOfll'IM B ycTaBHOM KanHTane: H.A. CeMeHosy - 600000 py6., A.A. HsaHosy - 400000 py6. 3. BbinnaTHTb nonara101J.4Hecs:i y4aCTHHKaM 061J.4eCTBa cyMMbl AO 1 HIOHl'I 2015 r.

y4peAHTenH ero npHHl'lnH. HMeHHO Ha :ny AaTy Aena10T npOBOAKH B 6yxy4eTe.

OcHosaHHe: - nporoKon 061J.4ero co6paHHl'I y4acTHHKOB 061J.4ecTsa OT 6 anpem1 2015 r. NQ 1. CeMeHoB H.A.

Y4aCTHHKH:

"1saHoB A.A.

,ll;l'IBH,ll;eH,ll;hI MO./KHO BhIITJiaTHTb He TOJihKO ,ll;eHbraMH, HO H HMym;eCTBOM. Ilo MHeHHIO

<l>HC

PocCHH, rrpH rrepe,ll;a"'le HMyID;eCTBa B C"'leT

BhlrrJiaThI ,ll;HBH,ll;eH,ll;OB Heo6xo,ll;HMO Ha"tJHCJIHTh

(rrHChMO OT

15 MaH

NQ r,rt;-4-3'9367) . EcTh TOJihKO O,ll;HH CJI~a:H:, KOr,ll;a MO./KHO pHCKa He Ha"tJHCJIHTh H,rt;C B TaKOH CHTyan;1rn. 3To KOr,ll;a KOMITaHHH

2014 6e3

H,rt;C

r.

rrepe,ll;aeT ~pe,ll;HTeJIHM HMym;ecTBO, peamrnan;n.H KOToporo ocBo6o.JK,n;eHa OT

H,rt;C

(HarrpHMep, 3eMeJihHhie ~acTKH).

EcJIH B Ka"'leCTBe ,ll;HBH,ll;eH,ll;OB n e pe,ll;aIOT TOBaphI mrn rrpo,ll;yKD;HIO, rrpoBO,ll;KH 6y,ll;yT TaKHe:

AE5ET 76 KPEA"1T 90 cy6c4eT «Bb1py4Ka» npH3HaHa BblPY4Ka OT peanH3al.(HH TOBapoB (npOAYKl..(HH), nepeAaHHblX B C4eT AHBHAeHAOB; AE5ET 90 cy6c4er «H,ll,C» KPEA"1T 68 cy6c4eT «Pac4eTbl no H,ll,C»

'-------

AE5ET 90 cy6c4eT «Ce6ecTOHMOCTb npoAa>+<» KPEA"1T 41 (43) cnHcaHa ce6ecTOHMOCTb TOBapa (roTOBOH npOAYKl..(HH); [ AE5ET 75 KPEA"1T 76

J

3a4TeHa 3aAO!l>KeHHOCTb nepeA y4peAHTenl'IMH (y4aCTHHKaMH) no BbinnaTe AHBHAeHAOB.

30


rmlB6yx · NQ7, anpeJib 2015 rop,a

G

06w.ecTBO c orpaHH4eHHOH OTBeTCTBeHHOCTblO «Mereop» PEWEH~EN21 eAMHCTBeHHOro y&taCTHMKa o6~eCTBa

npH6blnb r. MocKsa

6 anpe11.R 2015 r.

EAHHCTBeHHblH y4aCTHHK 000 «Mereop» 1-1.H. nasJlOB (nacnopr cepHH 46 08 NQ 12345 BblAaH 4 HIOJl.R 2008 r. OB,IJ, paHoHa Ky3bMHHKH r. MocKebr) peWHJl:

1. Pacnpe,11,e11HTb 4HCTYIO npH6blllb e pa3Mepe 200 000 py6. e nollb3Y e,o,HHCTBeHHoro

B peweH1o111 o pacnpe,11,e11eH1111 np116b1111o1 Ha,o,o Han11caTb T04HYIO cyMMy, KOTOpa.R np11411raerc.R

y4acrHHKa 06u.iecrsa 1-1.H. naenoea. 2. BbrnnarHTb 3TY cyMMY 1-1.H. nasnoey .o.o 1HIOH.R2015 r.

y4pe,11,1.ne11t0. TaK nasnos 1-1.H.

Bbl 1136e>t<11re nyraHl14bl s y4ere.

YBeJIH"'IeHHe ycTaBuoro KanuTaJia. B pe,z:r;Knx cny-cra.ax yqpe,z:r;nTeJIH rrpHHHMaIOT perneHHe HarrpaBHTb rrpH6bIJib Ha yBeJIH"'IeHHe ycTaBHOro KaIIHTaJia opraHH3aD;HH. B 6yxyqeTe ::ny orrepa:u;nro oTpamaroT Ha ,z:r;aTy rocy,z:r;apCTBeHHOH perHCTpa:u;HH H3MeHeHHH B ycTaB. Ilposo,u;Ka 6y,u;eT TaKaH: ,IJ,E6ET 84 KPEAV1T 80

)

ysem14eH ycraBHblH Kan11ra11 3a C4eT HepacnpeAeneHHOr:1 npH6brnH opraHH3a4H11.

KaK o<t>opMHTL pacnpe,u;eJieHHe npH6LIJIH PerneHHe o TOM, Ha "'ITO rroTpaTHTb rrpH6bIJib, srrpase rrpHHHTb TOJibKO o6m;ee co6paH1rn y"'iaCTHHKOB mm aKD;HOHepoB KOMIIaHHH (rr. 3 CT. 42, CT. 63 <I>e,z:r;epaJibHoro 3aKoHa OT 26 ,u;eKa6px 1995 r .

N2 208-<I>3, ;M 14-<I>3) .

II. 6, 8 CT. 37 <I>e,z:r;epaJibHOro 3aKOHa OT 8 <PespaJIH 1998 r.

E,z:r;HHCTBeHHbIM y"'Ipe,z:r;HTeJib cpa3y H3,z:r;aeT perneHHe. Ha ,z:r;aTy perneHHH H Ha,z:r;o COCTaBHTb rrpOBO,ZJ;KM ITO pacnpe,z:r;eJieHHIO rrpH6blJIH . 06pa3D;bl 3THX perneHHM rrpHBe,z:r;eHbl Bblllle • CBETJIAHA HHKHTHHA , HaJIOrOBhlH KOHCYJibTaHT

31


HaJiorH H B3HOCbI CxeMa ,n;eiicTBHH

KaK oTpam:aTL aeaHc1>1 no H,II; C B KHHrax noKynoK 11 KHHrax npo~am: C qero Ha'laTL: npoeep'bme, ece .nu nocmynuewue aem-tc'bt 3a I 1\,Bapma.n nona.nu 6 1\,1tu2y npooaJIC. Ee.nu 1\,0MnaHUR nepe'ltUC.Ml.na npeoon.namy nocmae14u1\,y u pe2ucmpupoea.na c'ltema-rjja'Kmyp'bt Ha :Jmu cyMM'bt B 1\,1tU2e no1\,yno1\,, Haoo y6eoum'bca, 'ltmo 6 002oeope ecm'b yc.noeue 06 aeaHce. HoBaJI µ;e1mapan;1m no H,ll;C, KOTopyro BrrepBhle HYjKHO cµ;aTh no HToraM

I KBapTaJia, BKJII011aeT µ;aHHhie KHHrH rrpoµ;ajK H KHE:rH rroKyrroK B TOM TIHCJie no HaJiory c aBaHcoB. B pacqeTe H,ll;C c rrpeµ;orrJiaTbI y MHOrHx KOMIIaHHR 6hrnaeT rryTaHHn;a. KpoMe Toro, B OKTJI6pe rrponmoro roµ;a HeKOTOpbie rrorrpaBKH 3aTpoHyJm aBaHCOBhlli H,ll;C. IIoaToMy CTOHT aapaHee rrpoBepHTh, rrpaBHJibHO JIM 3TH CYMMbI oTpajKeHhI B KHHre rrpoµ;ajK li

KHHre IIOKYIIOK. 8To JierKO cµ;eJiaTb no ABYM cxeMaM µ;elicTBHR >33, 34 Y'leT y nocTam:~nKa. IIocTaBID;HK µ;OJijKeH HaqHCJIJITb H,ll;C no Mepe

rroJiyqemm aBaHCOB OT rroKyrraTeJIJI (rr. 1 CT. 154, rr. 1 CT. 167 HK P<I>). HeKOTOphle KOMrraHHH paccqRThrnaroT HaJior c rrpeµ;orrJiaThI TOJibKO no HToraM KBapTaJia. To ecTb BbIIIHCbrnaroT c11eT-<l>aKTYPY Ha CYMMY aBaHca, He 3aKphlTOro rrocTaBKaMH. Ho TaKoli rropJIµ;OK B HaJioroBOM 3aKoHoµ;aTeJihCTBe He rrpeµ;ycMOTpeH. IIoaTOMY HHCIIeKTOpbl MOryT ,ll;OHa1IHCJIRTb HaJior, IIITpa<P R rreHR. qaCTO IIOCTaBID;RKR OTrpyjKalOT TOBapbI B TOM jKe KBapTaJie, B KOTopoM rroJiyqeH aBaHc. Cyµ;hH cqnTaroT, l:!TO B 3TOM cJiyqae H,ll;C c rrocTyrrnBmHx CYMM MOjKHO He Hal:!HCJIJITb (rrocTaHOBJieHne <PAC MocKOBCKoro oKpyra OT 19 arrpeJIJI 2013 r. no µ;eJiy M A40-86167/12108-111). Ho rrpR TaKoM rroµ;xoµ;e B03MOjKeH crrop c RHcrreKTopaMR.

c HeKOTOpbIX IIOJiyqeHHbIX aBaHCOB 3aKOHO)J;aTeJibCTBO pa3pernaeT He rrJiaTHTb H,ll;C (rr. 1 CT. 154 HK P<I>). 8TO aBaHChI, rrocTyrrRBmRe B Cl:!eT: - OTrpy3KR TOBapoB, BbIIIOJIHeHRJI pa6oT, OKa3aHRJI ycJiyr, KOTOpbie He o6JiaraIOTCJI H,ll;C; -

peaJIR3aD;HR TOBapoB, pa6oT RJIR ycJiyr c )J;JIRTeJibHbIM rrpOR3BO,ll;-

CTBeHHbIM D;HKJIOM, rrepeqeHb KOTOpbIX YTBepjKµ;eH IIOCTaHOBJieHHeM IlpaBRTeJibCTBa P<I> OT 28 HIOJIJI 2006 r . M 468; -

32

3KCIIOpTHbIX IIOCTaBOK.


I'JrnB6yx 路 Ni7, anpeJib 2015 rop;a

G

ABaHCOB1>1il H,[(C B KHHrax rrpo,u;am H KHHrax rroxyrroK y rrocTaBm;HKa

0Trpy3Ka H aBaHc rrpHXO,lJ;SITCSI Ha 0,lJ;HH KBapTaJI? /{a

Hem

IIocTaBI.1.i;HK roTOB crropHTh c HaJIOrOBHKaMH? /{a

-----

l

Hem

~~1

ABaHc rro.rryqeH B cqeT rrocTaBKH o6naraeMhIX TOBapoB? Hem

j

[~--

l

/{a

~-~1

He Ha,u;o B1>IIIHC1>1BaT1> aBaHCOBl>IH cqeT-cl>aKTYPY H ,u;eJiaTI> 3aIIHCI> B KHHre rrpo,u;am

IlocTaBm;HK ,u;oJIJKeH cocTaBHTI> aBaHCOBl>IH C'leT-cpaKTYPY H 0Tpa3HTI> ero B KHHre rrpo,u;aJK

l

B MOMeHT peaJIH3aI.J;HH HYJKHO oTpasHTh oTrpysoqHhIR cqeT-cpaKTYPY B KHHre rrpop;aJK. A H,IJ,C c aBaHca MOJKHO rrpHHSITh K BhNeTy

1

B p;oroBope ecTh ycnoBHe o qacTHqHoM saqeTe aBaHca B orrnaTy TOBapoB? /{a

Hem

CTOHMOCTh TOBapoB rrpeBh.IIIIaeT aBaHc?

~-/{a J j Hem

( ABaHCOBl>IH c'leT-cpaKTYPY OTpa3HTe B KHHre rroxyrroK B CYMMe HaJiora c aBaHca, sa'ITeHHoro B OIIJiary IIOCTaBKH

ABaHCOBl>IH c'leTcpaKTYPY OTpa3HTe B KHHre IIOKYIIOK Ha Bero ero CYMMY

ABaHCOBl>IH c'leT-cpaKTYPY OTPa3HTe B KHHre rroxyrroK Ha CYMMY HaJiora co CTOHMOCTH TOBapoB

33


Ha.rror11 H

B3HOCbI CxeMa p;eii:CTBHH

ABaHCOB1>1:H

H.IJ:C B KHHrax rroKynOK H

KHHrax rrpop;a:>K y rroKynaTeJIJI

OT rrocTaBm;HKa rrpHmeJI cqeT-<t>aKTYPa Ha aBaHc? !{a

j

Hem

[~----~

Y rroKyIIaTem1 ecTb ruiaTe.>KKH, rro,n;TBepJK,rt;arom;He rrepeqJICJieHHe aBaHca? !{a

j

[~--~

Hem ---~

B ,n;oroBope c rrocTaBIIJ;MKOM ecT1> ycJIOBMe o rrpe,n;orrJiaTe? !{a

j

f~--~

Hem '---~

B KHHre rroKynOK aarrHCL

II0KynaTeJI1> BrrpaBe aaperHCTpHpOBaTL aBaHCOBLIH cqeT-<t>aKTypy B KHHre IIOKynOK

o BL:rieTe aBaHcoBoro µ;eJiaTL He Haµ;o

H.IJ:C

1

IlocJie IIOJIY''.JeHHH TOBapoB aaperMCTpMpyi1:Te OTrpy3oqHbIH cqeT-cpaKTYPY B KHMre rroKyrroK. ABaHCOBbIH H,IJ;C ttyJKHO BOCCTaHOBMTb B KHHre rrpo,n;aJK

1

B ,n;oroBope ecTh yCJIOBMe o qacTMqHoM saqeTe aBaHca B OIIJiaTy TOBapoB?

!{a

l

Hem

--~1 CToMMOCTb ToBapoB rrpeBI>IIIIaeT cyMMY aBaHca?

!{a

0Tpa3HTe B KHHre rrpoµ;a:>K aBaHCOBl>IH cqeT- <t>aKTYPY Ha CYMMY HaJiora c aBaHca, aaqTeHHoro B OIIJiaTy TOBapoB

34

Hem

0Tpa3HTe B KHHre rrpo,ri;a:>K aBaHCOBl>IH cqeT-<t>aKTYPY Ha BCIO CYMMY rrpeµ;orrJiaT1>1

0Tpa3HTe B KHHre rrpoµ;a:>K aBaHCOBl>IH cqeT-<t>aKTYPY Ha CYMMY HaJIOra co CTOHMOCTH TOBapoB


I'JrnB6yx ·

Ni7,

anpeJib

Cnep;oBaTeJihHO, B aTHX cn~aax cocTaBJI.HTh cqeT-cl>aKTYPY Ha aBaHc

2015

G

rop;a

E111e no 3Toit TeMe

H perncTpnpoBaTh era B KHHre rrpo,n;am He HYJKHO.

noApo6Hee o pac-

Ha ,n;aTy OTrpy3KH rrocTaBIIJ,HK rrpHHHMaeT K Bb1qeTy H,D;C, paHee ncqnc-

Yere

H,ll,C no AOro-

JieHHhIH c aBaHca. ,ll;JI.H 3TOro OH perHCTpHpyeT aBaHCOBhIH cqeT-cl>aKTYPY

BOpaM, B KOTOpblX

B KHHre IIOKyrrOK.

npeAYCMOTpeH

HHor,n;a B ,n;oroaopax rrpe,n;ycMoTpeHo ycnoBHe o qacTnqHoM 3aqeTe

YacrnYHblH 3a4er

aaaHca B cqeT orrnaThI TOBapoa, pa6oT HJIH ycnyr. Tor,n;a Ha p;aTy OTrpy3KH

aeaHca -+ «r11ae6yx»

IIOCTaBIIJ,HK MOJKeT rrpHH.HTb K BbiqeTy HaJior TOJihKO c 3aqTeHHOH CYMMbI

N2 16, 20 14, 24

aBaHca (rr.

6 CT. 172 HK P<I>). TaKHe npaBHJia ,n;eti:cTBYIOT c 1 OKT.H6p.H

2014 ro,n;a. PacqeT H,D;C c aBaHca y rrocTaBm,HKa rroKa3aH Ha cxeMe. ~33 Y"leT y n01~ynaTem1. IloKyrraTeJih BnpaBe rrpnH.HTh H,D;C c npe,n;orniaThl K BhIG:eTy. Ho AJI.H aToro AOJIJKHhI BhlIIOJIH.HThC.H HeCKOJihKO ycJIOBHH. -+34 IlocJie IIOCTaBKH TOBapoB, BbIIIOJIHeHH.H pa6oT HJIH ycnyr IIOKyrraTeJib TaKJKe 3a.HBJI.HeT BhIG:eT H,D;C. B KHHre IIOKyrrOK Ha,n;o OTpa3HTb OTrpy3oqHblH cqeT-cl>aKTypy. A H,D;C c aBaHca rroKyrraTeJih ,n;onJKeH BOCCTaHOBHTh. Ecnn B ,n;oroaope rrporrncaH qacTHqHhIH 3aqeT aBaHca, TO HYJKHO BOCCTaHOBHTb HaJior TOJibKO c CYMMbl, 3aqTeHHOH B cqeT OTrpy3KH TOBapoB, CTOHMOCTH O"'Iepep;Horo aTarra pa6oT HJIH OKa3aHHbIX ycnyr (rro,n;rr.

3 n. 3 CT. 170 HK P<I>). Cne,n;oBaTeJihHO, Ha ny cyMMY HYJKHO

3aperHCTpHpOBaTh aBaHCOBhIH cqeT-cl>aKTYPY B KHHre rrpo,n;aJK • OJihrA COJI)J;ATOBA, Be,o;ym,Hii aKcnepT mypHaJia «I'JiaB6y x »

2

MIOHR r. MocKsa

CeM~Hap >1<ypHana «ynpow,eHKO»

BCE CAMOE BA>KHOE .a.ns:1 <<YnPOW.EHU.A>> e 201s ro.a.Y

....··

.. ···~

...··

..·

JlEKTOP HaAe>KAa CaMKoea, BeAY~L-1111 3KCnepT no Ha11oroo6110>1<eH1o110, HanorOBbliil KOHCYllbTaHT

35


HaJiorH H B3HOCbI H~<I>JI

KaK rrpe,z:i;ocTaBHTL HHOCTpaHHbIM pa60THHKaM HOB1>1:U BLPieT no

H,II; <l>JI

·......... ..

6yAeT npo11.1e, ecm1 Bbl cpa3y np1-1 npHeMe HOBblX HHOCTpaHHblX COTPYAH HKOB CTaHeTe 6paTb 3aRs11eHHR Ha Bbl4eT asaHca no

H,ll,Cl>Jl.

Bee caMoe BamHoe

0 HoBLIH BLPieT no H.IJ: cf>JI

•

cf>opMa 3a.HBJieHHH ,ll;JIH

MoryT IIOJiycIHTL HHOCTpaHD;LI

KOMIIaHHH -

H3 6e3BH30BLIX CTpaH

Ho rrpo~e rrpFI,n;epm1rnaTI>CH FIMeHHO ee.

peKOMeH)J;OBaHHaH

IlocMOTp.HTe CITFICOK - >39

06paseu; -+ 40

0 llHOCTpaHHLIH pa60THHK

He 3a6y,n;1>Te coo6in;HTL B cf>MC

,ll;OJI:>KeH HaIIHCaTL 3aHBJieHHe

0 npHeMe HHOCTpaHHOro

Ha BLPieT

coTpy,n;HHKa

<I>opMa IIpOFI3BOJII>Ha.a. Ilo.n;roTOBbTe

Maa't!e coTpy.n;mm MomeT JIHIDHTI>CH Bn1qeTa >40

ma6JIOH no HameMy o6pasu;y >38

36


I'JrnB6yx 路 Ni7, anpeJib 2015 rop;a

C 2015 ro.n;a H3MeHHJICH pac"IeT H.D:CI>JI c .n;oxo.n;oB HHOCTpaHHbIX pa6oTHHKOB, npH6bIBIIIHX B Poccmo B 6e3BH30BOM nopH.n;Ke. Bhl MO./KeTe )'MeHbIIIHTb cyMMY HaJiora Ha nJiaTe.IK, KOTOpbIH HHOCTpaHe:a; sanJiaTHJI npH n0Ky1rne naTeHTa .n;JIH pa6oTbI. Ho npe.n;ocTaBHTb coTpy.n;HHKY BhPieT MO./KHO TOJlbKO npH HaJIH"IHH "IeThlpex )l;OKyMeHTOB: 3aHBJieHHJI OT COTpy.n;HHKa Ha BbI"IeT, naTeHTa, KBHTaHJ:J;HH 0 ero onJiaTe

yBe)l;OM-

H

JieHHH H3 HHCneKIJ;HH 0 npaBe Ha BbI"IeT. IIepBbie TPH )l;OKYMeHTa KOMnaHHH B03bMeT y coTpy.n;HRKa. A BOT "IT06b1

G

Pa6oTHHKH H3 BeJiopyccnH, Ka3axcTaHa HApMeHHH MoryT pa6oTaTb B PoccHH 6e3 rraTeHTa

nOJIY<IlITb yse.n;oMJieHHe, pa6oTO)l;aTeJib )l;OJI./KeH o6paTHTbCH B CBOIO HaJIOroByIO HHcneKIJ;HIO co cne:a;HaJibHbIM saHBJieHHeM. Ero <PopMy He.n;aBHO peKOMeH.n;oBaJia CI>HC PoccHH (nHCbMO OT 19 <l>eBpaJIH 2015 r.

N2 BC-4-

lJ/2622). Ha o6pa3:u;ax Bbl MO./KeTe nOCMOTpeTb, KaK COCTaBHTb o6a 3THX saHBJieHHH. H Ha npHMepe paso6paTbCH B HOBOM pacqeTe H.D:CI>JI.

Koro KacaeTCH HOB1>1ii nop.H,ri;oK

c 1 HHBapJI 2015 ro,n;a noJiyqaTb naTeHT H IIJiaTHTb <l>HKCHpOBaHHbie aBaHCbI no H.D:CI>JI .n;oJI.IKHbI Bee pa6oTHHKH H3 6esBH30BbIX cTpaH, BpeMeHHO npe6bmaIOIIJ;He B Pocc1rn (n. 1 CT. 13.3 CI>e.n;epaJinHoro saKoHa OT 25 HIOJIH 2002 r.

N2 115-CI>3). Hs ::!Toro npaBHJia ecTb HCKJIIO"tfeHHJI.

Pa6oTHHKH H3 cTpaH EBpa3HHCKoro 3KOHOMH:"tfeCKoro co10sa pyccHH, Ka3axcTaHa H ApMeHHH -

BeJio-

BnpaBe Tpy.n;HTbCJI B PoccHH

6es paspemeHHH Ha pa6oTy H naTeHTa (cT. 97 .D:oroBopa o EBpa3HHCKOM 3KOHOMH"IeCKOM co10se). A H.D:CI>JI c sapnJiaTbI TaKHX coTpy.n;HHKOB HY.IKHO C"tfH:TaTb no o6IIJ;HM npaBHJiaM, KOTOpbie .n;eHCTBYIOT H )l;JIJI pa60THHKOB H3 PoccHH. CTpaHbI, H3 KOTOphlx B PoccHIO MoryT npHexaTb pa60TaT1> 6e3BH30Bhle HHOCTpaHHbie coTpy.n;HHKH, ecTb B

naMHTKe.-~ 3 9

BasoBaH CTaBKa aBaHca COCTaBJIHeT 1200 py6. B MeCHIJ; (n. 2 CT. 227.1 HK PCI> ). Ee ei:u;e HYJKHO YMHOJKHTb Ha perH0HaJI1>HbIH Ko::i<l><l>H:u;HeHT H Ha Ko::i<l><l>H:u;HeHT-.n;e<l>JIHTop. Ha 2015 ro.n; .n;e<l>JIHTop ycTaHOBJieH Ha ypoBHe 1,307. 3Ha"IHT, MllHHMaJibHbIH aBaHCOBbIH nJiaTeat 6e3 y"tfeTa perHOHaJibHOH Ha.n;6aBKH B ::!TOM ro.n;y paBeH 1568,40 py6. ( 1200 F x 1,307). PerH0HaJI1>HbIH Ko::i<l><l>H:u;HeHT ycTaHaBJIHBaIOT BJiacTH cy6'heKTa PCI> B cBoeM HOpMaTHBHOM aKTe. HanpHMep, B MocKBe Ha 2015 ro.n; TaKoH Ko::i<l><l>H:a;HeHT ycTaHOBJieH B pasMepe 2 ,5504 (3aKOH r . MocKBbI

N2 55). To ecTb B MocKBe nJiaTeat no H.D:CI>JI cocTaBJIHeT 4000 py6. B Mecmi; (1200 F x 1,307 x 2,5504). IlpH"IeM sarrJiaTHTb

OT 26 HOH6pH 2014 r.

HaJior HY.IKHO .n;o Ha"IaJia cpoKa .n;elicTBHH naTeHTa H cpasy sa Beeb nepHo.n;

37


Han:orH H B3HOChl H,ll; <I>JI

PyKoBOAHTe1110 000 «CoK011» O.A. CasHHY or pa3Hopa6o4ero M.r. Kacb1Mosa

HH H 771234581111, nacnopr CN0876261

CyMMa Bbl&teTa

B 3asiB11eHHH

AApec np0>t<HBaHHjl s Pct>: r. MocKsa, C11peHesb1H 6y11., A. 10, KB. 112

pa6oTHHK

nyCTb Ham1wer T04HYIO cyMMY

H,ll.Cl>Jl,

Koropyt0

3MIBnEHHE

OH 3an11arn11 3a nareHT.

A

npowy yMeHbWHTb

Bbl ee cBepbTe

HA<PJl, YAep>KaHHblH H3 MOero AOXOAa, Ha cyMMY yn11a4eHHOro MHOIO

cpHKCHposaHHoro asaHcosoro n11are>1<a no nareHTY s pa3Mepe 12 000 py6.

c KBHTaHL\HeH. TaK Bbl

Ks11raHL1HH, nOATBep>KAat0w,He yn11ary asaHCOBblX n11are>1<el1, np1111ara10.

HCK/ll04HTe cnopbl

M.r. Kacb1MoB

16.03.2015

c npoBepRIOW,HMH.

(n.

4

227.1 HK P<l>) . CaM naTeHT Bhl,ll;aeTC.H Ha cpoK OT 1 AO 12 MeC.H5 CT. 13.3 <l>e,ll;epaJibHOro 3aKOHa OT 25 IHOJI.H 2002 r .•M 115-<1>3).

CT.

:a;eB (n.

KaK pa6oTaeT cxeMa c ynnaToii H,il;<l>JI no naTeHTY Pa6oTO,lJ;aTeJIH, HC'lHCJI.H.H H,II;<l>JI c ,ll;OXO,ll;OB HHOCTpaHHI>Ix pa6oTHHKOB H3 6e3BH30BbIX CTpaH, BrrpaBe )'MeHbillaTh ero Ha QHIKCHpOBaHHbie aBaHCOBbie rrJiaTe-'KH. Ho ,ll;JI.H sToro KOMrraHHH HY*HO rronyqHTh B cBoe:H: Ha.JioroBoli HHcrreK:a;HH crre:a;Ha.JihHoe yBe,ll;OMJieHHe. TyT ,ll;eHcTByeT TaKOH IIOpH,ll;OK. HHocTpaHHbIH pa6oTHHK B rrpoH3BOJihHOH cl>opMe rrHmeT saHBJieHHe Ha Bbr<IeT. Mb1 coBeTyeM, KaK H B cJiy'lae c ,ll;eTCKHMH Bhl'leTaMH no H,II;<l>JI, paspa6oTaTb 6JiaHK saJIBJieHHH. 06pa3e:a; Bhime. H

10

pa6oqHX )J;He:H ecTb

y

Ha.rroro-

BJiIKOB, qT06bl

cpa3y

,ll;aBaTb IIO,ll;IIHChIBaTh ero BCeM HOBbIM 11HocTpaHHbIM pa60TH11KaM. Be,n;h caMll OHll MoryT 11 He 3HaTh 0 CBOeM rrpaBe Ha BbI'leT.

K

3a.HBJieH1110 pa6oTHllK rrp11KJia,n;brnaeT KB11TaH:a;1110 113 6aHKa 06 yrrJia-

Te HM H,II;<l>JI. IIocJie "<Iero y-'Ke 6yxranTep 3a110JIHJ1eT 3a.HBJieH11e Ha 110Jiy-

"<IeH11e yBe,n;oMJieH11.H 113 11HcrreK:a;1111. Bb1,n;aTh YBe,D;OMJieH11e 11HcrreKTOpb1 ,ll;OJI-'KHbl B Te'lemre

10

pa60"<IllX ,ll;HeH IIOCJie IIOJIY'lemm 3a.HBJieHllJI

Bbl,ll;RTb KOMITa-

OT KOMIIaHHH . H TOJihKO IIOCJie 3TOro Barna KOMIIaHll.H KaK Ha.JIOrOBbIH

HIDI )'Be,D;oMJieHHe

areHT 6y,n;eT BrrpaBe )'MeHbIIIllTh CJ'MMY H,II;<l>JI Ha aBaHCOBhle 11JiaTe-'K11.

Ha BbI'IeT aBaHca

no

H,IJ:<l>JI

EcJI11 Ha ,n;aTy pac"<IeTa y Bae Ha pyKax He 6y,n;eT TaKoro yBe,n;oMJieH11J1, TO pacc"I11TaTb HaJior HY-'KHO co Bce:H: Ha'lHCJieHHOH cyMMbI. H He Ba-'KHO, rrpOIIIJIO

38

10 pa60"IHX ,D;HeH

c MOMeHTa rro,n;a"Ill 3aJIBJieHll.H llJill HeT.


IlpHeM Ha pa6oTy coTpy,n;HHKOB 6e3 rraTeHTa 'IpeBaT IIITpacl>oM Ha CYMMY ,n;o 800000 py6. ('I. 1CT.18.15 KoAII P<I>). AB MocKBe, CaHKT-IleTep6ypre, MocKoBcKoil H JleHHHrpa,n;cKoil o6nacTmc MaKCHMaJ!bm.1il IIITpaci> 3a TaKoe HapymeHne cocTaBJIHeT 1000 000 py6. ('I. 4 CT. 18.15 KoAII P<I>).

KaK 3anoJIHHTb 3a.HBJieH11e

B 3a.HBJieHHH, KOTopoe KOMIIaHHH ,n;omKHa rro,n;aTb B HanoroByro, HymHo J7Ka3aTb cpaMHJIHIO, HMH, OT"tleCTBo, HHH, cepnro H HOMep ,n;oKYMeHTa, y,n;OCTOBepxroru;ero JIH"t!HOCTb, a TaKme pOCCHHCKHH a,n;pec, no KOTOpOMY rrpomHBaeT HHOCTpaHen; (o6pa3en; - >40) . EcJIH HHOCTpaHHbIX pa6oTHHKOB MHOI'O, MOmHO He yKa3bIBaTb HX ,n;aHHhle Herrocpe,n;CTBeHHO B 3a.HBJieHHH, a rrpHJIOmHTb K HeMy crren;HaJII>HbIH rrepe"tieHb. HarrpaBHTb 3a.HBJieHHe HymHO B TY HHCIIeKn;HIO, B KOTOpoil KOMIIaHli.H CTOHT Ha y"tieTe. KaK TOJibKO Bbl rroJIY'IHTe yBe,n;oMJieHHe H3 H<l>HC, MomeTe pacc"tIHTbIBaTb H,il;<l>JI, npHMeHH.H BbPieT. Mn1 rroKaaaJIH 3TO Ha rrpnMepe. npHMep. KaK paCC'tHTaTb

H.Q<l>n c

yi.teTOM Bbli.teTa

CorpyAH"1K 1-13 YJ6eK1-1craHa M.r. Kacb1Mos ycrpo1-111c.s:i Ha pa6ory s 000 «(OKOJl» 16 Mapra 2015 r0Aa. np1-1 3TOM OH npeAb.RBl-111 naTeHT CpOKOM Ha rp1-1 Mec.s:i4a 1-1 KB"1TaH41-110 Ha on11ary HA<l>Jl Ha cyMMY s 12 000 py6. T aK>Ke OH Han1-1ca11 3a.s:is11eH1-1e c npocb6oH 3a4ecTb yn11a4eHHbJH H,ll,Cl>Jl. > 38 Ha c11eAyt0w,1-1H AeHb KOMnaH1-1.R yseAOM1-111a Cl>MC o np1-1eMe Ha pa6ory 1-1HocrpaH4a 1-1 Hanpas1-111a s 1-1HcneK41-110 3a.s:is11eH1-1e c npocb60H BbJAaTb yseAOM11eH1-1e Ha BbJ4eT no H,ll,Cl>Jl (3a.s:is11eH1-1e ) 40 ). 3ror AOKyMeHT np1-1we11 s KOMnaH1-110 30 Mapra. OK11aA Kacb1Mosa -

35 000 py6. 3a Mapr eMy Ha41-1c111-1111-1 20000 py6.

(35000 P: 21AH . X 12 AH.). nocKOllbKY OH pa6oraer no nareHry, crasKa H,ll,Cl>Jl All.SI Hero - 13 npo4eHros. TaK1-1M o6pa30M, cyMMa Ha11ora cocras1-1r: 20 000 py6. x 13 % = 2600 py6.

~

........................................................................................................................ .. ... ............................................................ .

~ IlaM.llTKa

HeKOTOpble CTpaHbl, H3 KOTOpblX HHOCTpaH"'bl MOryT npMe3>KaTb K HaM 6e3 BM3

1. A3ep6ail,n;maH

4. Ka3axcTaH

7. Cep6nx

10. Y36eKHcTaH

2. ApMeHliH

5. Klipl'H3H.H

8. Ta,n;mHKHCTaH

11. YKpanHa

3. Benopyccnx

6. Mon,n;aBH.H

9.Typn;H.H

12. 'CJHJili

39


B 11<PHC Poccuu N'9 18 no 2. MocKBe HaHMeHOBa HHe HHCneK 4 HM

Han:orH H B3HOChI H,l:t;1

OOO<cCOKOfl>) HaHMeHOBaHHe opraHH3aUHH/ CilH0 1

2.

MocKBa, yn. 602opoacKuu Ban, 3

7718109683/111801001 HHH/Knn2

3ASIB11EHHE N2 o no11y4eHHH YseAOM/leHHR o noATBep>KAeHHH npasa Ha11oron11are11bW,HKa

Ba>t<HaR Aetanb

Ha y MeHbWeHHe o6w,ei:1 CYM Mbl Hanora Ha AO XOAbl cpH3H4eCKH X llHLI Ha cyMMY cpHKCHpOBaHHblX asaHCOBblX nnare>KeH

YKaab1sarb B aaSIBJleHHH peKBH3HTbl rpy-

B coorsercTBHH c

AOBOro AOrosopa

npowy noATBepAHTb npaso

nyHKTOM

6 cra TbH 227 .1

Hanoro soro KOAeKca Poc cHHCKOH Cl>eAepat.1HH npocHM /

OOO«CaKon»

yMeHbWHTb HC4HcneHHYIO cyMM Y Hanora

HaHMeHOBaHHe opraHH3aUHH/ <l>HO' c HHOCTpaH1.1eM Ha AOXOAbl cpH3H4eCKHX llHLI B Heo6R3aTe/lbHO.

2075

roAy c AOXOAOB Ha11oron11are11bW,HKa/(Hanoron11are11b-

W,HKOB cornac Ho nepe4HI0) 3

KacbtMOBMupo)l<anon fyceiJHOBU'I, /llHH 777 23458717 7, nacnopm CN0876261, l. MOCK8Q, CupeHe8b/U 6yn., a 70, KB. 772

3rn AaHHble Hano-

cpaMHl1H•, HM•, O"Necr so•, HHH, cepH• H HOMep AOKyMeHTa, YAOCr osep•t0111ero 11H4HOCTb, il,llpec Mecr a >KHre11bCrsa s P<I>

rosaR nony4HT

Ha cyMMY y nna4eHHblX yKaJ aHHbl M Hano ronnare nbW,HKOM/ (yKa JaHHblMH Hano ronn a r enbW,HKaMH) H3 Cl>MC.

cpHKCHpoeaHHblX aeaHCOBblX nnare>KeH B

2015

roAy.

CaBuH 0.A. pyKOBOAHTe/lb opraHH3aUHH, npeACTaBHTe/lb opraHH3aUHH/ <l>HO'

noAnHCb

17.03.2015 peKBH3HTbl AOBepeHHOCTH

I

,!Vin HHAHBHA)'aJiblThlX rrpe,llIT]lHHHMaTe.lleil.

7

.!Vi• opra1IBaaq>1ii.

3

B

cnyqae MBom ecTeeHHOCTH e aJ1oronnaTeJTboV-1KOB CJieA)'eT a pHnOlKHT& K aaITT111emno aep e'!eH& Ta1m x B!lJloroanaTeJI&m.m<OB c yita aaHHeM ecex e eo6XOAffMbIX p eKBH3HTOB. • 0T'leCTeo yKaa&maeTCH apH e amiTlHJI.

3rn MeHbWe yn11a4eHHblX "1M 12 000 py6. 3Ha4"1T, 3a Mapr eMy HY>KHO BblAaTb Ha pyK1-1 20 000 py6. A ocrasw1-1ecf! 9400 py6. ( 12 000 - 2600) y4ecrb np1-1 pacYere 3apn11arb1 3a anpe11b 1-1 noc11eAy10w,1-1e Mecf!4b1.

IlpHHHMa.H Ha pa6oTy HHOCTpaHHbIX rp am ,u;aH H3 6e3BH30BbIX CTpaH, opraHH3aIJ;H.H B Tpexp;HeBHbIH Cp OK ,ll;OJIJKHa yae.n;OMHTb 0 3aKJIIO~eHHH c HHMH Tpy.n;oBbI X HJIH rpam.n;aHCKO-rrpaBOBbIX ,ll;OI'OBOpOB MHI'pa:u;HOHHylO cJiym6y. <l>opMa TaKoro yae.n;oMJieHHH ecTb B rrpHKase <l>MC PoccHH OT

28 HIOH.H 2010 I' . .l\1'2 14 7 . .D:o6aBHM, ~TO yae.n;OMJI.HTb CJiym6y 3aH.HTOCTH

H HaJioroayro HHcrreK:u;Hro He HYJKHO. IIo.n;pas.n;eJieHH.H <l>MC PoccHH caMH rrepe,u;a,u;yT HM Heo6x op;HMhle cae.n;emrn (rr.

8 CT. 13 3aKoHa NQ 115-<1>3) .

H KCTaTH, 6e3 3THX .n;aHHbIX H3 <l>MC HaJIOI'OBa.H rrpocTO He BbI)l;aCT Barneil KOMIIaHHH yaep;OMJieHHe • IO PHii CYXOPYKOB ,

40

3Kcrre p T * YPHaJJ:a «I'JiaB6yx»


©

II KOMnnEKCHO 06n.lACK'T ti CI«>fl lr<l(ll\ lcp. ll IWi CKMM o6e n lfHOileT ll:Otwtnn

6op

rc11 c

i..pyc ,....,

CHWKaeT MHTOMCMK

:I:

tTtl

KT MH

KCt+OC n 4 H

0

a. <1J

-e0

ltl4~

L-

yMeHtiwaer Bblf)i>KeHHOCTb KaWn" ... l.llf\XatwiR

,J

soccnHae11

a~r

o. rn

HOCOfto Ab1xatt

......0

YA05HO

(1J

0..

06na,qaeT neYe6HblM"1 34>4>eKTaMlll HecKonbKlllX nporneonpocry,qHbtX npenaparos

\.0

-..0 a:l

IJ COBPEMEHHO

:I:

s

:r

YH111Ka1lbtibt~

cocras 111 TeXHOflOrlllH np0111380ACTBa 11c1<apcr sa

:s:

0..

c

tal BblrO.QHO

l..()

•

0Atto.;i ynaKOBKlll xeaTaeT Ha nonHbliil Kypc neYeH"1H

It, YHVlBEPCAnbHO npornBOBlllpycHbliil 34>4>eKT HanpasneH Ha 6opb6y c pa3n111YHbtM111 pecn111paTOpHbtM111 s111pycaM111

.....

:1.

•

3pro<1>epoH •

ne4eHVle OPBVl V1 rpVlnna B nonHoM o6beMe! www.er9oferon.ru rop11'1a11 n~t41t1R i 7(495) 681 93 00


HaJiorH H B3HOCbI

B

«CllCTeMe rJiaB6yx» eCTb BCe

KBK

IIpaBHJILH1>1e

AJIH nJiaTeJKeK u

11 p

AeKJiapa~1111

r,ri;e B3HTh aKTyaJihHhie KBK Ha

2015

roµ;?

Kop;hl Ha 3TOT ro.n; yraepmp;elil>1 np1rnasoM M1rnqnrna Pocc1m OT 1 HIOJIH 2013 r. M 65H (a pep;. rrp11Ka3a MHHqmHa Pocc1111OT16 p;eKa6p.a 2014 r.

N2 150H). Ho 6I>ICTpee 11 npom;e aocnonI>soaaTbCH cnen;11aJII>HblM cepBHcoM OT BCC «CHCTeMa rnaa6yx». IIo.n;po6Ho 0 HeM -

Ha CJiep;yrom;eli

CTpaH11n;e. Ha npaKTHKe cnen;11an11cThl 6aHKOB o6pam;aroT BHHMaH11e Ha To, aeplil>IH JIH KBK 0Tpa311na KOMrraHHH B rrnaTemKe. H ecJIH KOA 011rn60G:HbIH, KOMilaHHH MOryT OTKa3aTb B rrpHeMe nJiaTe.iKKH.

KoMnaHHH nJiaTHT neHH no HaJiory 3a

2014 roµ;. CTaBHTh HOBhIH KBK?

,IJ,a, a nnaTe.iKKe HYJKHO rrocTaBHTb KBK co 3HaG:eHHeM 2100 a pasp.a.n;ax 14-17 Ko.n;a. EcnH 3HaG:eHHe 6y.n;eT cTapoe (2000), nnaTem rronap;eT B HeBhlHCHeHlil>Ie. To me caMoe KacaeTc.a 11 KBK no rrpon;eHTaM H IIITpacpaM - B 14-17 pasp.a.n;ax CTaBI>Te n;11cppbl 2200 H 3000 COOTBeTCTBeHHO. A .n;n.a B3HOCOB KBK npe.iKHHe. B nJiaTemKe no rreHHM B pa3p.a.n;ax 14-17 KBK HY.iKHO rrocTaBHTb 3HaG:eHHe 2000, AJIH IIITpa<Poa - 3000 (p;JIH <I><I>OMC - 2011 H 3011 COOTBeTCTBeHHO).

fJ

3eMeJihHLIH HaJior 3a11JiaTHJIH Ha cTaphIH KBK. IIJiaTHTh 3aHoBo? HeT, rrnaTHTb saHoao He HY.iKHO. XoT.a KOMrraHHH H rrepeq11cn11na cyMMY Ha CTapbIH KOA, <l>aKTHG:eCKH OHa BblIIOJIHHJia CBOIO o6.H3aHHOCTb no yrrnaTe Hanora (nocTaHOBJieHHe IIpe3HAHYMa BAC P<I> OT 23 HIOJIH 2013 r.

M 784'13). ,IJ,ocTaTOG:HO rrop;aTb B 1rncrreKu;1110 3aHBJieH11e 06 yTOG:HeHHH peKBH3HTOB rrnaTeJKKH (n. 7 CT. 45 HK P<I>). Ero MO.iKHO cocTaBHTb B CB060.n;Holi cl>opMe. TaK KaK B KBK om116n11cb MHor11e, <I>HC .n;ana 1rncrreKu;11.aM yKa3aH11e orrepaTHBHO yTOG:HHTb nnaTem11 (rrHCbMO <I>HC Pocc1111

42


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

OT 6 <PeBpam1 2015 r.

G

N!! 3H-4-l/1757). TaK "ITO cJiomHocTeii c ncnpaB-

JieHHeM omH6KH He 6yµ;eT.

B ,z:i;eKJiapau.nn no 3CMCJILHOMY HaJiory cTap1>1U: KBK. YToqHHTL? MomHo, HO He ofornaTeJibHO. YTO'IHeHKY Haµ;o noµ;aBaTb, ecJIH na-aa omn6KH B p;eKJiapa:u;nn KOMnaHnH Hep;onJiaTHJia HaJior (rr. 1 CT. 81 HK P<I>). A HeBepHbIH KBK Ha pac'leT HaJiora He BJimrnT.

p

KoMnaHHH nepenyTaJia KBK no B3HOCaM. IIJiaTHTL nx 3aHOBo? 3To aaBHCHT OT Toro, KaKoii KBK rrpHBeJia KOMnamrn: B IIJiaTemKe. ,11;onyCTHM, KOMrraHH.SI no OlllH6Ke nocTaBHJia KBK B3HOCOB, KOTOpbie ap;MHHHcTpnpyeT p;pyroii cl>oHp; . HanpnMep, BMeCTO Kop;a rreHCHOHHbIX B3HOCOB rrocTamma Kop; B3HOCOB B <I>CC P<I>. Torp;a B3HOCbI 6e3orracHee rrepe..:mcJIHTb 3aHoBo. A yme rroTOM ncKaTb rrJiaTem B HeBbI.SICHeHHbIX H rrncaTb aa.SIBJiemre o ero B03BpaTe. ,11;pyroii BapnaHT -

KOMIIaHH.SI rreperryTaJia

p;Ba KBK, ap;MHHHCTp:e:pyeMbIX op;HHM cl>oHp;OM (HarrpnMep, rreHCHOHHbIX H Mep;n:u;HHCKHX B3HocoB). Torp;a rrJiaTem MOJKHO yTO'IHHTb HJIH 3a"!eCTb B c'leT 6yp;ym;nx rrJiaTemeli. >•I'JiaB6yx» Ni 3, 2015, 76

p

EcTL JIH cneu.naJILHLIH KBK ,!J;JIH nepeqncJieHHH H,[(<l>JI c ,z:t;HBH,!J;CH,z:t;oB? HeT, crre:u;HaJibHOro KBK Ha 3TOT cJiy"IaH 3aKoHop;aTeJibCTBO He rrpep;ycMaTpHBaeT. IloaToMy B rrJiaTe'1rne Ha H,11;<I>JI c p;HBHp;eHp;oB Hap;o YKa3bIBaTb TOT me KBK, 'ITO H p;JI.SI rrepe'IHCJieHH.SI HaJiora c 3aprrJiaTbI pa6oTHHKOB. AKTyaJibHbIH KBK p;JI.SI rrepe'IHCJieHH.SI H,11;<I>JI B 2015 rop;y TaKOH: 182 1 0102010 011000 110 (YKa3aHH.SI, yTB. npHKa3oM MHHcPHHa PoccHH OT 1 HIOJI.SI 2013 r. OT 16 p;eKa6p.SI 2014 r.

N!! 65H, B pep;. npHKa3a MHHcPHHa PoccHH

N!! 150H).

~ ........ .................. ................................ ....... .. ...................... .. .......... ....... .... ... ....... .. .. .. ..... ............. ........... ..................... ...... .. . ~ llonpo6yti:rn 6ecrmaTHO

.. ... ......... ...... .. .... .. .... ... ........ ... ...... ........ ....... ........ ........... .......... ..... ....... ....... ........... .... .. .... .. .. ..... ........ ............. ........... ..... .... ......... .... AApec:

• 1gl.ru -

C11creMa rnas6yx: coserb1 H orserb1 4HHOBHHKOB Ha 6yxranrepcKHe sonpocb1

B anpene 2015 roAa E>CC «CHcreMa r nas6yx» npeAocrasnjleT sceM noAnHC4HKaM Hawero >KypHana 3KCKnl03HBHblH 6ecnnaTHblH AOcryn K ceps11cy, c noMOLl.lblO Koroporo MO>KHO 6b1crpo HaHTH HY>KHblH KE>K. 3aHAHTe Ha caHT E>CC «CHcTeMa rnas6yx» .--+ 1gl.ru EcnH y sac Y>Ke ecrb norHH H naponb, BBeAHTe HX. EcnH Her, ro cHa4ana 3aper11crp11pyHrecb, a noroM BOHAHTe s C11creMy. Ocranocb Bb16parb CCblnKy Ha cne1..111anbHblH cepsHc «Y3HaHre sepHblH KE>K».

43


HaJiorH H B3HOCbI HaJiorOBbIM crrop

KoMnaHHH BnpaBe CIIHCbIBaTb 110 qy»eHM

rrpo~eHTbl

Kpe~HTaM

ll3-3a qero cnop.aT: 'KOMumettm'llt B03MeU'1a10m

Bbl cnHcb1eaeTe paCXOAbl, KOTOpbte B03Me11.1aeTe KOHTpareHTaM no AOroeopy?

1wMuccuottepaM npo~ettm'llt no 'KpeoumaM. H B'K.n101ta10m :Jmu cyMM'llt e pacxoo'llt. Ha1w2oeu'Ku c'lluma10m, 'llmo :Jmo tteo6octtoeatttto.

Koro ooLI'IHO no,ri;,ri;ep:>KHBaIOT cy,ri;i,11: 'KOMnattu10. Pemarom;11:u apryMeHT: pacxoo'llt npaeo:Meptt'llt, ma'K 'Ka'K

49% Y Hae Her

no.ny1tetttt'l1te no 'Kpeoumy oett'b2u 'KOMuccuottep ucno.n'b3yem O.nJl ucno.nttettua nocpeOHU1teC'K020 002080pa, a He o.na C80UX

raKHX p aCXOA OB

~e.neu.

37% A a,

KOHe4HO

-0

KoMnaHHSI n01~yrraJia TOBapI>I qepe3 KOMHCCHOHepoB. IIo ycJIOBHSIM ,n;oro-

7% Her, 3TO

Bopa KOMHCCIUI KOMHTeHT ,ZJ;OJIJKeH B03MeCTHTb nocpe,n;HHKY BCe 3aTpa-

pHCKOBaH HO

Thl, CBSI3aHHbie c noKyrrKOH TOBapOB. KoMHCCHOHepbI ,ZJ;JISI HCnOJIHeHHSI

-0

3Toro ,n;oroBopa 6paJIH Kpe,n;HTI>I. KoMnaHHSI KOMneHcHpoBaJia nocpe,n;-

7%

3aBHCHT

HHKaM npo:u;eHTbI no Kpe,n;HTaM H BKJIIO"'!aJia HX B paCXO,ZJ;bI no Ha.JIOI'Y

OT cyMM bl paCXOAOB

Ha npH6I>IJII>. O n poc Ha ca~1re

glavbukh.ru

HanorOBhie HHcneKTOphI Ha npoBepKe noc"<IHTaJIH, qTo KOMHTeHT He HMeJI npaBa y-qecTI> npo:u;eHTI>I. Be,ZJ;D aTo pacxo,ZJ;DI Ha BhlnJiary -qymHX npo:u;eHTOB. B HTore ,n;oHa"<IHCJIHJIH HaJior, neHH H mTpacl> B CYMMe 6oJiee

2 MJIH py6.

riii1 .................... ............. ............ . ................................................... . ............................ ~ MHemrn nponepmorwuc .... .... ... . .. ... .......... .. ... ..... . .. .. .. .......... ... ......... .... ....... ..... . ... ............. ........ .. .. ............ .. ........ . .. .. ...... KoMHTeHT He snpase BKJIIO'laTb B pacxoAI>I, yqHT1>rnaeMhle rrpH pac11eTe HaJiora Ha npH6bIJib, npou;eHTbl no Kpep;HTaM CBOHX KOMliCCHOHepon (n . 1 CT. 252, n. 1 CT. 274 HK P<I>). B Kpep;HTHbIX ,zi;or onopax 6blJIO cKa 3aHo, 'ITO KOMHCCHOHepbl 6epyT Kpe,D;HTbl Ha IIOIIOJIHeHHe o6opoTHbIX cpep;CTB , a He ,zi;m1 pac11eToB 3a Tonap1>1, rrpH06peTaeM1>re p;Jm KOMHTeHTa. B paMKax p;oronopa KOMHCCHH KOMHTeHT He o6srnaH B03Meru;aTb nocpep;HHKY npou;eHTbl no Kpep;HTaM H aaliMa . 3Ha'lHT, KOMIIaHHSI-KOMHTeHT BKJIIO'lHJia B cnoH pacxop;1>1 3aTpaT1>1 ,zi;pyroii opraHH3aD;HH, a TaKHe pacxop;1>1 Heo6oCHOBaHHhl. AJIERCAH,D;PA BAXBAJI OBA, rJiaBHbIH crren;I'laJIHCT OT,D;eJia HaJioroo6JIOJKeHHSI

npH6bIJIH opraHH3au;Hii ,IJ;en apTaMeHTa HaJIOr OBOH H TaMO*eHHO-TapmpHOH noJIHTHKH MHHcPHHa PoccHH


I'JrnB6yx ·

Ni7,

anpeJib

He corJiaCHBIIIHCb c 3THM, KOMnaHHH o6paTHJiach B cy,n; H BhrnrpaJia ,n;eJio (nocTaHOBJieHHe ,I1;eCHToro ap6HTpamHoro aneJIJI.ff~HOHHoro cy,n;a OT

10 cpeBpaJIH 2015 r.

no ,n;eJiy N2

A41-28183'14). IIo,n;po6HocTHMH cnopa

no,n;eJIHJIC.ff IOpHCT, npe,n;cTaBJI.ffBIIIHH HHTepeCbI KOMnaHHH B cy,n;e.

ConeT OT pe,ri;aKD;HH: B03Mem;eHHe pacxoµ;on 6e3onacHee nponHcaTh B µ;oronope KaK noKa3aJI onpoc Ha caliTe glavbukh.ru, 6oJibIIIe noJIOBHHbI KOMnaHHli, KOTOpbie B03Me~alOT KOHTpareHTaM paCXO,ll;bI, npHHHMalOT HX K HaJIOrOBOMY yqeTy.

B

qffCJie TaKHX pacxo,n;OB MOrYT OKa3aTbC.ff

H npo~eHTbI no K pe,n;HTy, KOTOphlH KOMHCCHOHep B3.ffJI ,ll;Jl.ff HCnOJIHeHH.ff CBOHX o6H3aTeJibCTB. K npHMepy, Ha npHo6peTeHHe TOBapoB ,ll;Jl.ff KOMnaHHH. Tor,n;a B03MOmHhI npeTeH3HH rrpoBepHIO~HX. KaK H B cJiyqae, ecJIH KOMHTeHT B03bMeT Ha ce6H paCXO,!J;bI KOMHCCHOHepa, CBH3aHHhle, HanpHMep, c onJiaTOH TaMomeHHbIX nomJIHH, cepTHcpHKa~HeH TOBapoB HT.µ;. 1IT06bI COKpaTHTb pHCKH, Ha,n;o Ha 3Tarre 3aKJIIO"tleHH.ff ,n;oroBopa BKJIIO"t!HTb B Hero KOHKpeTHbie rrorromeHH.ff,

peryrrnpyro~He B03Me~eHHe

pac-

XO,!J;OB. OnaCHO nHCaTb, "t!TO KOMHTeHT B03Me~aeT KOMHCCHOHepy BCe pacXO,!J;bI, CBH3aHHbie c HCIIOJIHemreM ,n;oroBopa. Jlyqrne npHBecnI B ,n;oroBope nepeqeHb c aMbIX qaCTbIX pacxo,n;oB, HO OCTaBHTb ero OTKpbITbIM.

l1 cpeµ;H

rrpo-qero yKa3aTb, qTo eCJIH KOMHCCHOHep npHBJieKaeT ,!J;JI.ff HCIIOJIHeHH.ff ,u;oroBopa 3aeMHbie p;eHbrH, TO npo~eHTbI no Kpep;HTY o6H3aH B03MeCTHTb KOMHTeHT. TaKme BamHo, qTo6bI oTqeTbl KOMHCCHOHepoB COOTHOCHJIHCb c ,n;orOBOpOM KOMHCCHH. To eCTb 3aTpaThl, KOTOphle KOMHCCHOHep OTpamaeT B OT"IeTe, ,!J;OJimHhl 6bITb nponHCaHbI B ,u;oroBope c KOMHTeHTOM.

l1 eCJIH 6y,n;yT IlO.ffBJl.ffTbC.ff HOBbie BH,!J;bl pacxo,n;oB, TO 6e3orracHee BHOCHTb HX B ,n;orOBOp Ha OCHOBaHHH ,ll;OilOJIHHTeJibHhlX corrrameHHH •

ApryMeHThlKOMIIaHMM KoMHCCHOHephl 6paJIH Kpe,D;HTbI , qTo6hl Ha aTH p;eHbrH KynHTb TOBaphl ,IJ;JIH KOMHTeHTa. To ecTb B ero HHTepecax. HaJioroBoe aaKoHo,IJ;aTeJlbcTBO He aanpem:aeT IlpH3HaBaTb B HaJioroBOM yqeTe npon;eHTbl no Kpe,D;HTaM, noJiyqeHHbIM He caMOH KOMnaHHeH, a IIO ee nopyqeHHIO H B ee HHTepecax KOMHCCHOHepoM.

B

cnHcKe pacxop;oB, KOTOpb1e aaIIpem:eHo yqHThlBaTb npH pacqeTe HaJiora

Ha npH6bIJib, npon;eHThl no Kpe,D;HTaM KOMHCCHOHepoB TaIOKe He npHBe,IJ;eHbI. Hao6opoT, B HeM CKaaaHo, qTo KOMHCCHOHephl He BnpaBe yqHTbIBaTb caMOCTOHTeJibHO paCXO,IJ;bl, KOTOphle HM IIpHlIIJIOCb noHeCTH aa cqeT KOMHTeHTOB H B HX HHTepecax (n.

9

CT .

270 HK Pct>).

3HaqHT, KOMnaHHSI-KOMHTeHT

IIpaBOMepHO yqJia IIpou;eHThl no Kpe,IJ;HTaM CBOHX KOMHCCHOHepoB B HaJioroBOM yqeTe.

A pemeHHe, BbIHeceHHoe

11<I>HC, HeaaKOHHO.

BJIA,ll;HCJIAB BPbI3rAJIHH , ynpaBJISIIOID;HH napTHep , ,IJ;Hpe KTOP I'pynrrbI KOMnaHHH «HaJIOrOBbIH ID;HT»

2015

rop;a

G


H a.rror11 H B3HOCbI HaJiorOBhlH crrop

0

qeM eIIJ;e He,IJ;aBHO CIIOpHJIH KOMIIaHHH

c npoBepHIOIIJ;HMH

0

60JibHH'IHbIX

~0~ ,,,, Cl>CC o6srnaH 3aqecTb noco6ne no 60JibHHl'.JHOMY, 3anoJIHeHHOMY rnapm<OBOM pyqKOM KoMnaH11.R on11arn11a 6011bHl14HblH 1111cT. Ho ct>CC OTKa3a11c.R np11H11MaTb noco611e K 3a4eTy, TaK KaK spa4, BblP,aBWl1H J111CTOK, 3ano11Hl1J1 ero wap11KOBOH PY4KOH. no MHeHl1IO npoeep.RIOW,11X, 3TO Hep,onycrnMO (n. 56 nop.Rp,Ka, YTB. np11Ka30M M11H3P,paeco4pa3Bl1Tl1.R Pocc1111 OT 29 1110H.R 2011 r. N2 624H)

0

CnopHblH 1111CTOK HeTpyp,ocnoco6HocT11 p,ei:1cTe11Te11bHO 3ano11HeH wap11Koeoi:1 pyYKOH c HapyweH11eM nopH.o,Ka. Ho, eo-nepeb1x, no s11He spaYa, a He KOMnaH1111. Bo-BTOpb1x, p,a>t<e e TaKoM e11p,e p,oKyMeHT nop,Teep>t<p,aeT cj:>aKT 6011e3Hl1 pa6oTHl1Ka. 3Ha411T, ct>CC Pct> o6.R3aH 3a4eCTb pacxop,b1 Ha Bb1n11aYeHHoe noco611e (onpep,e11eH11e BepxoeHoro cyp,a OT 17 cj:>eepa11.R 2015 r. N2 304-Kr14-6897)

,il;OHa'IHCJieHH.HX

~0~ ,.,,, PerneHlle no rrpoBepKe He3aKOHHO, eCJill KOMnaHllSI He 3HaJia 0 paCCMOTpeHllll B03pIDKeHllii HHcneKTOpbl npose1111 Bble3.QHYIO npoeepKy. nepep, Bb1HeceH11eM peweH11.R no ee 11ToraM 0H11 no noYTe BblCJla/111 KOMnaHl111 np11rnaweH11e Ha paCCMOTpeH11e MaTep11a11oe p,e11a. OpraH113a411.R ero He no11y41111a. Ha11oroe11K11 BblHec1111 peweH11e 11 Ha3Ha4111111 WTpacj:>

0

g

MaCCOBbIX a,u;pecax IOpH,z:i;wrncKHM a,z:i;pec MoryT He 3aperncTpRpoBaTb, eCJIH OH SIBJISieTCSI MaccoBbIM

KoMnaH11.R x0Te11a 3aper11cTp11poeaTb e 11HcneK41111 113MeHeHl1.R B y4pep,11TellbHblX P,OKyMeHTax, B TOM 411c11e HOBblH iop11p,114ecK11i:1 ap,pec. Hct>HC OTKa3a11a e 3TOM, coc11aew11cb Ha To, 4TO ap,pec .RBll.ReTc.R MaCCOBblM (n. 2 nocTaHOBJ1eHl1.R n11eHyMa BAC Pct> OT 30 11io11.R 2013 r. N2 61)

0

g

Cyp, nop,p,ep>t<a11 11HcneK411io. A.a.pee, KOTOpb1H x0Te11a sHeCT11 e ErPIOn KOMnaH11.R, oKa3a11c.R Maccoeb1M . Ha11oroe11K11 P,OKa3a/111 3TO TeM, 4TO Hl1OP,Ha113 3aper11cTp11poeaHHblX no p,aHHOMY ap,pecy KOMnaHl1H cj:>aKTl14eCKl1 TaM He HaxoP,11TC.R, CB.R3aTbC.R c Hl1Ml1 HeB03MO>t<HO, nl1CbMa P,O Hl1X TO>Ke He p,oxop,.RT (nocraHoe11eH11e Ap611Tpa>t<Horo cyp,a Bo11roB.RTCKoro oKpyra OT 26 .RHeap.R 2015 r. N2 A43-7937/2014)

CYTO'IHbIX CyToqHbie no o,z:i;Ho,z:i;HeBHOM I<OMaH,z:i;HpOBKe HeJih3SI yqecTh B pacxo,z:i;ax

KoMnaH11.R n11arn11a 3a op,Hop,HeBHble KOMaH.o,11poeK11cyT04Hble11 np11H11Ma11a 3Tl1 cyMMbl K pacxop,aM e Ha11oroeoM yYeTe. H11KaK11x p,pyr11x KOMneHca411i:1 B JlOKallbHblX P,OKyMeHTaX npep,yCMOTpeHO He 6bl/10. Ha11oroe11K11 CH.R1111 3Tl1 pacxop,b1, p,0HaY11c11111111 Ha11or Ha np116b111b, neH11 11 wTpacj:>

46

PeweH11e 11HcneK41111 He3aKOHHO 11 p,011>t<HO 6b1Tb OTMeHeHo. KoMnaH11.R He 3Halla o MecTe 11 epeMeH11 paccM0TpeH11.R MaTep11a11oe npoeepK11. Hct>HC xoT.R 11 ompae1111a yeep,oM11eH11e no n04Te, HO He y6ep,1111acb, 4TO OHO no11yYeHO. 3Ha411T, KOMnaHl1IO He onoeecrn1111 o p,aTe eo3pa>t<eH11H p,011>t<HblM o6pa30M (nocTaHoe11eH11e Ap611Tpa>t<Horo cyp,a BocT04Ho-C11611pcKoro oKpyra OT 15 .RHeap.R 2015 r. no p,e11y N2 A 19-1341/2013)

Cyp, cornac1111c.R c P,OBOP,aMl1 l1HCneK41111. np11 KOMaHp,11poeKax B MeCTHOCTb, OTKyp,a COTPY.O.Hl1K MO>t<eT Ka>t<P,blH p,eHb eo3epaw,aTbC.R .QOMOH, cyT04Hble He no11o>t<eHbl. ,ll,a>Ke ec1111 3Tl1 BblnllaTbl YTBep>t<p,eHbl JlOKallbHblMl1 aKTaM11 KOMnaHl111. 3Ha411T, np11Hl1MaTb TaK11e paCXOP,bl B Ha11orOBOM yYeTe Hellb3.R (nocTaHoe11eH11e Ap611Tpa>t<Horo cyp,a YpallbCKoro oKpyra OT 30 .RHBap.R 2015 r. no p,e11y N2 A60-15139/2014)


HaJiortt

H B3HOCbI

IIpoBephTe ce6H

q TO Bbl 3HaeTe npo

pacnpe~eJieHHe

npH61>1JIH, H,II; <l>JI H anaHcon1>1H H,Il;C?

1

KaKoli rrpoao,n;Koli B 6yx~eTe HaqHCJIHIOT ,z:t;HBH,z:t;eH,z:t;bI yqpe,z:t;HTeJIHM?

Q

A. /{EEET 84 KPE/{HT 75 (70).

Q

B. /{EEET 75 KPE/{HT 51 (50).

Q B. J{EEET84

2

KPE/{HTBO.

KoMrraHHH rro,n;ana 3aHBJieHHe Ha Bb1qeT aBaHcoaoro rrJiaTe~a rro rraTeHTY H3 H,II;<I>JI HHOCTpam:i;a. HanoroBHKH B TeqeHHe 10 pa6oqHx ,z:t;Heli He BbI,z:t;aJIH yae,z:t;OMJieHHe. Bnpaae JIH KOMIIaHHH YMeHblllHTb H,II;<I>JI Ha aaaHc?

Q Q Q

A. /{a, BnpaBe.

B. Hem, He BnpaBe. B. /{a, BnpaBe, ec.nu Ha.1io20Bu'Ku ycmHo noomBeposim maKy10 803MOJICHOcm'b.

OT rrocTaBIII;HKa rrpHilieJI cqeT-Q:>aKTypa Ha aaaHc. Mo~Ho JIH 3aperHcTpHpoaaTb ero B KHHre IIOKYIIOK?

0

Q Q

A. /{a, MOJICHO 8 .n1060M c.ny'llae. B. H em, He.n'basi. B. /{a, MOJICHO, ec.nu B 0020Bope c nocmaBU4U'KOM ecm'b yc.noBue o npeoon.name, a y no'Kyname.nsi ecm'b n.nameJIC'Ka, noomBepJ1Coa10U4asi nepe'tluc.neHue aBaHca.

06H3aHa JIH KOMIIaHH.ff IIJiaTHTb HaJior 3aHOBO, eCJIH IIO OlllH6Ke rrepe"'IHCJIHJia ero rro cTapoMy KBR?

Q Q Q

A. /{a, o6siaaHa.

B. Hem, He o6siaaHa. B. /{a, o6si3aHa, ec.nu B n.nameJIC'Ke 'KOMnaHusi yKa3a.na KEK nsimu.nemHeu oaBHOcmU.

47


Ha.rror11 H B3HOCbI IIposepbTe ce6.H

IlpaBHJlbHbie OTBeTbl

1- A

,z::t;m1 Ha'IHCJiemu1 ,D;HBH,D;eH,D;OB B 6yx~eTe ,n;eJiaIOT rrpOBO,D;Ky: ,D,EEiET 84 K PE,LJ,1.-1T 75 (70)

2-B

IloKa y KOMrraHHH He 6y,n;eT Ha pyKax crreu;HaJihHoro yBe,n;oMJieHH.K H3 HaJIOrOBOll HHCITeKu;HH, OHa He BrrpaBe yMeHbmaTb H,z::t;<I>JI HHOCTpaHu;eB Ha CYMMY aBaHCOBbIX rrJiaTemeli. >38

3- B

IloKyrraTeJih BrrpaBe 3aJIBHTb Bhl'IeT H,z::t;C c aBaHca. ,z::t;nx :noro Ha,n;o 3aperHCTpHpOBaTb aBaHCOBblll C'IeT-<l>aKTYPY B KHHre ITOKYITOK. Ho ,n;onmHo co6nro,n;aThCJI ,n;Ba ycJIOBl:IJI. IIepBoe - B ,n;oroBope c rrocTaB:ra;HKOM eCTb 3aITHCb 0 rrpe,n;orrJiaTe . BTopoe -

y KOMITaHHH HMeIOTCJI

rrJiaTemKH, rro,n;TBepm,n;arow;He rrepe'IHCJieHHe aBaHca. >34

4- B

KoMrraHHJI He o6H3aHa rrJiaTHTb Hanor 3aHoBo, ecJIH no OIIIH6Ke B 11naTemKe 6hIJI yKa3aH ycTapeBIIIl:IH KEK. ,z::t;ocTaTO'IHO rro,n;aTh B HHcrreKu;Hro 3a.KBJieHHe B CB06o,n;Holi <l>opMe 06 YTO'IHemrn peKBH3HTOB ITJiaTemHoro nopyqeHHJI (n.

7 CT. 45 HK P<I>). H2

- Pa3o6paTb pa6oq11i1: eonpoc 3a napy qacoB c «BH6JIHOTeKOH .mypHana "rnae6yx"» - nerKo! EKaTepi.rna lbrnKHHa, 3KCnepT no 6yxyqeTy 11 ttanoraM

j

3960 py6. 3a 6 KHMr Ilpw rro,n;rrwcKe ,n;o 30 arrpeJUI qacbI c KpwcrnrrrraMw Swarovski® B rro,n;apoK!

qHTaiiTe B Mae: KaK BhrnrpaTb cnop c 11Hcne1<u,11eti, He )J,OBO)J,51 )J,eno )J,O cy)J,a

48


27 arrpeJu1

Hap;o cp;aTb p;eKJiapau;1no no H.IJ:C M 3JieKTPOHHYIO cpopM)'- 4 sa

<DCC

I RBapTaJI

0T"CJeTHOCTb «MHcrreK~HH rrpnMeT AeKJiapa~nro no H~C 6es pasAeJioB 8 11 9,

HO sarrpOCHT IIOHCHeHHH» AJIER CEH RATHEB , COBeTIUIK rocyp;apCTBeHHOH rpa:IK)l;aHCKOH CJiy:IK6hl

B

,u;eKJiapau;mo ITO

H.ZJ:C

2-ro KJiacca

Ifa ,u;eKJiapau;1rn ITO EHB.ZJ:

Ha,u;o ITepeHeCTH ,u;aHHhle 0 KaJK,D;OM C"IeTe-c}:>aKType H3 KHHr rrpo,u;aJK H KHHr IIOKYITOK. Ilo,u;cKa3KH H o6pa3IJ;bl

P<l>

-+ 67

>50

HC'1e3Jia CTpOKa ,ll;JIJ'I 60JibHH'1HblX. r,u;e TeITepb HX OTpaJKaTb H "ITO em;e HOBOro

<I>CC

>74

KBapTaJihHbIH pac11eT

B

no HaJiory Ha HMyru;e cTBo : ITpHMepbr

HOBbie Ta6JIHIJ;bI H CTpOKH.

H 6bICTpbre OTBe TbI >68

TpH 06pa3u;a >80

c}:>opMe-4

rroHBHJIHCb

49


0TqeTHOCTb

~eKJiapau;HH no H~C

KaK BnepB1>1e c,n;aBaTL rnraHTCKYIO ,n;eKJiapa~HIO

no H,Il;C ······ ·· ....... ::,.

.. ...... .

'•,

. ..... ..···· ····· Xo<ty npeAynpeAMTb Bee 311eKrpoHHOH AeK11apa41111 Mo>+<er OKa3aTbC.R 60J1bWl1M. no3TOMY 3apaHee nposepbre CKopocrb HHrepHera 11 np11 Heo6XOAHMOCTl1 CMeHHTe rap11cp Ha 6011ee CKOpOCTHOH. li1Ha'-le ornpasKa MO>KeT paCT.RHYTbC.R Ha HeCKO/lbKO 1.1acos.

Bee caMoe BamHoe

0

B pa3µ;eJie 8 H 9 µ;OJI:}KH1>1 61>1T1>

CpoK cµ;aqH µ;eKJiapan;HH 3a I KBapTaJI npoµ;JieH Terrepb 3TO 27 arrpemr, a He 20-e

nepeqHcJieH1>1 nee cqeTa-cl>aKTyp1>1 51

IlporpaMMa aBTOManr'IeCKH rrepeHeceT liX

ll3 KHHI' ITOKyrrOK ll KHHr rrpo,n;am.

Ilo3TOMY rrpoBepbTe B rrepByro o'Iepe,n;b nx >52

,Il;eKJiapan;Hro HY*HO cµ;anaT1> B 3JieKTPOHHOM BHµ;e llHa'Ie B03MOmHa 6JIOKHpOBKa C'IeTOB . Jlmnb HeKOTOpbie BrrpaBe OT~·mTaTbCJI Ha 6yMare. He Bbl Jin?

•

>51

CTaHµ;apTH1>1:H cocTan µ;eKJiapan;HH - THTYJI1>H1>1:H JIHCT, pa3µ;eJI1>1 1, 3, 8 H 9 A ,n;JIJI Koro pas,n;eJibI 10- 12 >52, 59

50

0 Ilo *YPHaJIY yqeTa H KHHraM HaJIOrOBHKH 6yµ;yT nponepHTI> B1>1qeT1>I y IIOKynaTeJIH qTO c 'IeM 6y,n;yT cpaBHHBaTb B mypHaJie YlJeTa, KHHI'e rrpo,n;am IlOCTaBin;HKa ll KHHre ITOKyrrOK, CMOTpHTe Ha o6pas:u;ax

>59


I'JrnB6yx 路 Ni7, anpeJib 2015 rop;a

,z::r;eKJiapa:a;1uo no H,z::r;C 3a

I

KBapTaJI Hap;o cp;aTh He no3p;Hee

no HOBOH cpopMe (yTB. np1rna30M <t>HC Pocc1rn: OT

29

27

anpemI

OKTH6p.a

2014

r.

N2 MMB-7-3'558). B 3TOH CTaThe Bbl Halip;eTe nO)J,CKa3KH no 3anOJIHeHHIO BCex HOBhlX pa3)J,eJIOB oTqeTa H npO'IHTaeTe 06 H3MeHeHHHX B CTaphIX pa3)J,eJiax. CaMoe I'JiaBHOe H3MeHeHHe, KOTOpoe Bbl npoqyBCTByeTe npH nO)J,I'OTOBKe oTqeTHOCTH no H,z::r;C , p;eJihl

8 H 9 Bee

BaM He npH)J,eTCH BpyqHyIO BBO)J,HTh B pa3-

C'IeTa-cpaKTYPhl. IlporpaMMa aBTOMaTHqecKH nop;:a;enHT

G

27 arrpe;u1 -

HOB:hIH cpoK c)J,aq11 )J,eKJia-

pa:u;HH no

H.D:C

3a I KBapTaJI

)J,aHHhie H3 BamHX KHHI' noKynoK H KHHI' npop;am. M BOT HMeHHO B HHX BCH HHcpOpMaD;HH )J,OJimHa 6hITh BepHOH. MHa'Ie B03MOmHhI npo6JieMbl c p;eKJiapa:a;11e:H. Ha rnecTH 06pa3:u;ax MhI noKa3aJIH, KaK H qTo p;omKHO 6hITh OTpameHO B )J,OKYMeHTax, 'IT06hI C)J,aTh OT'IeTHOCTb no H,z::r;C 6e3 oco6bIX CJIOmHOCTeH.

,Il;JUI KOl'O 061rnaTeJibHa 3JieKTpOHHaH ,LJ;eKJiapau;HH BoJ!hIIIHHCTBo KOMnaHHH p;oJimHhl c)J,aBaTh )J,eKJiapa:u;Hro no H,z::r;C B HHcneK:u;nro B aJieKTpOHHOM cpopMaTe no TKC . 3To OTHOCHTCH He TOJihKO K KOMnaHHHM Ha o6i:u;eM pemHMe, HOH K opraHH3aD;HHM Ha ynpoi:u;eHKe HJIH BMeHeHKe, KOTOpbie BhICTaBJIHIOT noKynaTeJIHM cqeTa-cpaKTYPhl cH,z::r;C. 0T'IeTHOCTh B 6YMamHOH cpopMe BnpaBe C)J,aBaTh TOJihKO opraHH3a:u;m1 Ha cne:u;pemHMax, KOTOpbie yp;epmHBaIOT H,z::r;C B KaqecTBe HaJIOI'OBhIX areHTOB. M TOJihKO npH ycJIOBHH, 'ITO 'IHCJieHHOCTh pa6oTHHKOB KOMIIaHHH 3a npep;h1p;yi:u;11:H rop; He npeBhimaeT

100

qeJioBeK (n.

3

CT.

80

HK P<t>).

Ho H TaKHe KOMnaHHH p;oJimHhl oTqHThIBaThCH B aJieKTpOHHOH cpopMe, eCJIH O)J,HOBpeMeHHO OHll BhICTaBJIHIOT HJIH noJiy't!aIOT cqeTa-cpaKTYPhl c H,z::r;C B Ka't!eCTBe nocpep;HHKOB. To ecTh KOMHCCHOHepoB, areHTOB, p;eHCTBYIOID;HX OT CBOero HMeHH, 3acTpOHID;HKOB, aKcne)J,HTOpOB, KOTOpbie yqHThIBaIOT B )J,OXO)J,ax TOJihKO nocpe)J,HH't!eCKOe B03 Harpamp;eHHe (n.

5

CT.

C qero

174

HK P<t> ) .

Ha'laTb

B HOBhIX pa3p;eJiax 8 H 9 p;eKJiapa:u;1111 Hap;o npHBO)J,HTh p;aHHhie rro Kamp;oMY BhICTaBJieHHOMY H rroJiyqeHHOMY cqeTy-cpaKType. Pa3p;eJI 8 BKJIIO'IaeT noKa3aTeJIH KHHI'H IIOKynoK, pa3)J,eJI 9 - KHllI'll npop;am, 3a HCKJIIO"IeHlleM HaHMeHoBaHHH nocTaBID;HKa, IIOKyrraTeJIH lI rrocpe)J,HHKa.

51


BaM He rroHa,n;o6HTCH BIIHChlBaTh B 3TH pa3,n;eJihI qTo-To BpyqHyro. Bero HYjKHyro HH<popMaD;HIO 6yxraJITepcKaSI rrporpaMMa B03bMeT B KHHI'e rrpo,zi;ajK H KHHI'e IIOKYIIOK H caMa rrepeHeceT B ,ri;eKJiapau;Hro. BoT IIO'leMy ceftqac rrpHHD;HIIHaJihHO BajKHO H36eraTh orrrn6oK B KHHrax. IIporpaMMa crreu;orrepaTopoB MOjKeT rrpoBepHTh, 3arroJIHeHhI JIH Heo6xo,n;HMhre rroKa3aTeJIH B ,n;eKJiapan;HH. Ho, KOHe'tIHO, He rrpoKOHTpOJIHpyeT, rrpaBHJihHO JIH KOMIIaHHSI yKa3aJia IIOKa3aTeJIH no KOHKpeTHOMY c'tleTy-cl>aKType. HanpHMep, HOMep, CTOHMOCTh TOBapoB, HHH rrocTaBin;HKa. KpoMe Toro, 3JieKTpOHHhrli <l:>opMaT ,n;eKJiapau;HH ,n;ocTaTO'tIHO «MSirKHH». HarrpHMep, KOMIIaHHSI He yKajKeT B ,n;eKJiapau;HH HHH H

KITTI

KOHTpareHTa. TaKOH <Pa:H:JI CKOpee BCero rrpo:H:,n;eT cl>opMaTHhIH KOHTPOJih, H TOJihKO Ha 3Tarre KaMepaJIKH MOI'YT B03HHKHYTh rrpo6JieMhI. Ilo3TOMY CTOHT ,n;o c,n;aqH ,n;eKJiapau;HH rrpoBeCTH CBepKy XOTSI 6br c OCHOBHhIMH KOHTpareHTaMH. ,il;JISI 3TOI'O MOjKHO, HanpHMep, CcPOPMHpOBaTh H3 KHHI'H IIOKYIIOK HJIH KHHI'H rrpo,n;ajK rro,n;6opKy sarrHce:H: ITO KOHTpareHTy. If BhICJiaTh 3TH ,n;aHHhie IIOCTaBIIJ;HKY HJIH IIOKyrraTeJIIO. KpoMe Toro, HeKoTophle pa3pa6oT'tIHKH 6yxraJITepcKHX nporpaMM H crreu;orrepaTOpbI rrpe,n;JiaraIOT cepBHChI ,ZJ;JISI aBTOMaTHqecKOH rrpoBepKH KOHTpareHTOB. IIpoBepKa H,ZJ;eT no ErPIOJI qepes 6asy Ha ca:H:Te <I>HC PocCHH. Y3HaliTe o Ta1w:H: yceyre y cBoero pa3pa60T'tIHKa HJIH crreu;orrepaTopa.

Pa3p;eJI

8

B pa3,ZJ;eJie 8, KaK H B ,n;pyrHX HOBhlX pa3,ZJ;eJiax, BBe,n;eHa CTpOKa 001 «IlpH3HaK aKTYaJibHOCTH paHee rrpe,n;cTaBJieHHhIX CBe,n;eHHH». Ho B OT'tleTHOCTH sa

I KBapTaJI 3TOT peKBH3HT 3arroJIHSITh He HYjKHO, TaK KaK

llirrapramrn

Ha o6m;eM pemuMe 1. CTaH,n;apTHhlH cocTaB ,n;eKJiapan;1rn: -

Ha ynpom;eHKe u BMeHeHKe THTYJib-

HbIH JIHCT, paa,n;eJihl 1, 3, 8, 9. 2. IIocpe,n;HHKH, ,n;eiicTByroin;He OT cBoero HMemI, ,Il;OIIOJIHHTeJibHO 3aIIOJIH.HIOT paa,n;eJibl 10 H 11. 3. EcJIH KOMIIaHHH cocTaBJI.HeT cqeTa-c]laKTyphI c H,D;C no Heo6JiaraeMbIM orrepan;HHM, rroTpe6yeTC.H c,n;aTh ein;e H paa,n;eJI 12.

52

1. KoMIIaHHH, KOTOphie BbICTaBJISIIOT cqeTa-c]laxryphl c H,D;C, rroMHMO THTYJihHoro JIHCTa H paa,n;eJia 1 aarroJIHHIOT paa,n;eJI 12. 2. HaJioroBhie areHThl ,n;orroJIHHTeJ1bHO BKmoqaroT B OTqeTHOCTb paa,n;eJI 9 .

3. IIocpe,n;HHKH Ha crren;pemHMe, KOTOpbie BhICTaBJISIIOT HJIH IIOJiyqaroT cqeTa-c]laKTypbl OT CBoero HMeHH H He SIBJIHIOTCH HaJiorOBhlMH areHTaMH, ,Zl;OJimHbI c,n;aBaTh B HHCIIeKI.J;HIO TOJihKO mypHaJI yqeTa cq eTOB-cPaKTyp. A ,n;eKJiapan;Hro rro H,D;C - HeT.


I'JiaB6yx · Nl.7, anpeJib 2015 rop;a

G

06pa3en; 3RIIOJIHeHHH KHHl'H IIOKYIIOK (<t>parMeHT)

>

< N2

KoA

HoMep

,[(am

HauMettoeam1e

MHH/Kflfl

CTOHMOCTb noKy noK

CyMM aH,l(C

n/n

BHA8

H A8T8 C'leTa-

npHHllTHll Ha

npOA8Bll8

npOA8Bll8

no C'le'l)'-cjJaK"rype,

n o C'le'l)'-cjJaK"rype,

onepa-

cjJaK1)'pb1

y<leT TOBapo B

pa3Fr11U8 CTOKMOCTH

pa3FrHu;a cyMM:bl

u;m1

npoAae u;a

( pa6oT,

n o Ko ppe"-mpo-

H }lC

ycnyr) ,

BO'IBOMY cqery-

no KoppeKTlfJJO-

KM YflleCT-

cj:Jaxrype

BO'IHOMY C'leTY-

eelllihlx npaB

( BKillO'lall H}lC)

cjJa.Kryp e,

B BaJllOTe C'leTa-

npHHHMaeMall

cjJaK"rypbI

K BbJ'lery, e p y6Jrnx 11 Koneifxax

l

3 A"!! 700 05. 03,,2015

2

OJ

380

8 <...> 05.03.2015

9

000 « floc 111a61l(llK»

10 7712839 76517 71201001

15 <...> 236 000,00

16 36 000,00

/

< ... >

/

HoMep c'leTa-cJ>aKTYPbl

B rpacpe 3 KHHrH noKynoK npoeepRHTe ece HOMepa C4eTOe-cpaKTYP en110Tb AO AP06H, Ae¢1-1ca HT. n. l-1Ha4e eoaHHKHYT paCXO>KAeHHR c KHHrOH npoAa>K nocTaBLl.\H Ka.

OH npe,u,Ha3Ha"IeH TOJibKO ,u,mr yTOl'.!HeHHbIX ,u,eKrrapa:u;n:B:. B ,u,pyr:ax cTpoKax pa3,u,erra 8 6y,u,yT 3aqrnKcnpoBaHhl Te me ,u,aHHhle, KOTOphle rrpHBe,u,eHhl B KHHre IlOKYITOK. PaccMoTpHM no,u,po6Hee noKa3aTeJIH KHHrH noKynoK, KOTOphle BbI3bIBaIOT 6orrbme Bcero BOnpocoB. KaK npaBHJibHO 3anoJIHHTb KHHry, BH,U,HO Ha 06pa3u;e Bbrme.

2). IIepel'.!eHb KO,U,OB yTBepm,u,eH npnKa30M <t>HC Poccnn OT 14 cpeBpamI 2012 r. N!! MMB- 7-3"83 . Ho B KHHre

OcTopo>KHo!

IlOKyrIOK JKeJiaTeJibHO npHBO,U,HTb TaKme H ,U,OITOJIHHTeJibHbie KO,U,bI, peKO-

B KHHre noKynoK

Ko,zi; BH,zi;a onepa:a;HH (rpa<l>a

MeH,U,OBaHHbie <t>HC PoccHH (nHCbMO OT 22 srnBapH 2015 r.

N!! I')J;-4-3"794).

n epeKOAHpyi1re

1-1 KHHre npoAa>K one-

HarroroBHKH coBeTyroT nepeKo,u,npoBaTb c Hal'.!aJia KBapTaJia Bee Te one-

pa1.11-1i1, AllR Koropb1x

pan;HH B KHHre noKynoK, ,U,JIH KOTOpbIX BBe,U,eHbI HOBbie KO,U,hl. 3To BaJKHO

BBeAeHbl HOBble

IlOTOMy, "ITO OT Koµ,a onepau;HH 3aBHCHT arrropHTM npoBepKH µ,eKJiapan;HH.

KOAbl B nHCbMe

Bo3bMeM TaKOH npHMep. KoMnaHHH BBe3Jia TOBapb! H3 repMaHHH

<l>HC PocCHH

npno6peTeHne TOBapoB. IIporpaMMa Cl'.!HTbrnaeT ::!TOT Koµ, H noHHMaeT,

22 RHBapR 2015 r. N2 fA-4-3/794.

"ITO oHa ,u,oJimHa conocTaBHTb CYMMY Bbll'.!eTa B ,u,eKJiapa:u;nH noKyna-

1-1Ha4e 1-1HcneKropb1

TeJIH c HaJiorOM, KOTOpb!H Hal'.!HCJIHJI B CBOeH ,u,eKJiapa:u;HH IlOCTaBI.a;HK.

He CMoryT cono-

Ho B ,u,aHHOM cJiyqae npH npoBepKe B03HHKHeT omn6Ka, Be,U,b H)J;C

craeHTb eb14erb1

npH HMnopTe nJiaTHT B 6ro,u,meT caM noKynaTeJib. IIoaTOMY B KHHre noKy-

c Ha11oroM nocrae-

H IlOCTaBHJia B KHHre IIOKyrroK KO,U, onepa:u;HH 01. 3TOT KO,U, o603Hal'.!aeT

OT

noK HYJKHO nocTaBHTb cne:u;HaJibHhlH KO,U, 20, peKoMeH,U,OBaHHbIH <t>HC

L1.\HKa.1'1 aarpe6y10r

,U,JIH BBosa TOBapoB. C"!HTaB ero, nporpaMMa o6paTHTCH K 6ase TaMOJKHH,

noRcHeHHR.

53


a He K ,D;eKJiapan;HH 110CTaBIIJ;HKa. EcJIH BB03HOH HaJIOI' ynJia"IeH, B011p0COB K 110KynaTeJIIO He 6y,D;eT.

HoMep H ,zi;aTa c'l:eTa-cpaKTyp1>1 rrpo,zi;aB:a;a (rpacpa 3).

I'JiaBHoe

npaBHJihHO BBO,D;HTb B KHHI'Y IIOKynoK HOMep cqeTa-<PaKTYPhI, oco6eHHO ecmi OH CO,D;epmHT 6YKBhI, ,D;e<l>Hchl H ,D;pyrHe CHMBOJihl. lfa-3a omH6KH B HOMepe MoryT 6bITh pacxom,D;emrn: c ,D;eKJiapan;Heli npo,D;aBn;a. Ilo,D;po6Ho aTy npo6JieMy BamH KOJIJieI'H H "IHHOBHHKH H3 <I>HC o6cym,D;aJIH Ha I'JiaB6yx KJiy6e, KOTOphlli 11porneJI

5

MapTa. ~ 12

,Il;aTy ClJeTa-<l>aKTypbl yKa3hIBaTh He HymHo, eCJIH KOMl1aHHJI 3aJIBJIJieT BhilJeT H,Il;C npH HM11opTe. Tor,D;a B rpa<Pe

3 KHHrH 110KynoK Ha,D;o yKa3aTh

TOJihKO HOMep TaMomeHHOH ,D;eKJiapan;HH.

HoMep H ,zi;aTa ,zi;oKyMeHTa, rro,zi;TBepm,zi;aro:w;ero ynJiaTy uanora (rpacpa 7). EcJIH KOMnaHHJI 11pHHHMaeT K BhilJeTy HaJior 110 11pH06peTeHHhIM TOBapaM, pa6oTaM HJIH ycJiyraM , peKBH3HTbl IIJiaTemKH yKa3hIBaTh He HymHO. IlocKOJihKY rpa<l>y

7

KHHI'H IIOKY110K Ha,D;O 3aIIOJIHJITh, TOJih-

KO KOI',D;a KOMl1aHHJI 3aJIBJIJieT BhllJeT' O,ll;HHM H3 ycJIOBHH ,D;JI.ff KOTOporo HBJIHeTCH onJiaTa HaJiora.

B

ocHOBHOM aTo Bh1qeThI c aBaHcoB, 11epeqHc-

JieHHhIX IIOCTaBID;HKy. KpoMe TOI'O, rpa<l>y KOMIIaHHH -

7 KHHI'H IIOKYIIOK 3al10JIHHIOT

HaJIOI'OBhie areHTbI.

EcJIH BhllJeT aBaHCOBoro H,Il;C 3aRBJIHeT nocTaBID;HK Ha ,D;aTy oTrpy3KH, ,D;aHHbie nJiaTemHoro 11opyqeHHH <l>HKCHpoBaTh Tome He Ha,D;o. KaK MhI BhIHCHHJIH, Tenepb c aTHM corJiaCHhI H B <I>HC PoccHH. IlocTaBIIJ;HK npHHHMaeT HaJIOI' K BhllJeTy H 11pH B03BpaTe aBaHca IIOKynaTeJIIO.

B

<I>HC IIOCOBeTOBaJIH B 3TOM cnyqae Bee

me

yKa3aTb HOMep

H ,D;aTy 11JiaTemKH Ha B03BpaT aBaHca. He BamHo, lJTO B Ha3BaHHH rpa<Ph1

7

KHHI'H IIOKYIIOK I'OBOpHTC.ff 06 ynJiaTe HaJIOra, a IIOCTaBru;HK B aTOM

cnyqae HaJIOI' He IIJiaTHT. qeThl B rpa<Pe

7

B TO me BpeMH B

<I>HC HaM coo6ru;HJIH, lJTO He,D;O-

He ,D;OJimHhI npHBeCTH K 11po6JieMaM Ha npoBepKe. Be,D;h

HaJIOI'OBHKH CMOryT B aBTOMaTHtJeCKOM pemHMe COl10CTaBHTb ClJeT-<l>aKTYPY B ,D;eKJiapan;HH 110CTaBID;HKa H 110KynaTeJIH. TaKHM o6pa30M, B011p0Cbl 110 peKBH3HTaM 11JiaTemeK B03MOmHhI CKopee Bcero, TOJibKO ecJIH HHC11eKTOpbl 6y,D;yT yrJiy6JieHHO 11poBepHTb KaKHe-TO 011epan;HH KOMl1aHHH.

~ , .. ........ .... ...... ... ...... ..... ...... .. . .. .. .... .. . ...... ...... ..... ... ....... ... .. ....... .... . .. ..... .. ...... .. .... ..... ..... ..... ... . ....... .... .. .. ... ... . ...... .... ...... ..... ..... .

bl

H a 3aMeTicy

JaeHCHeT nH eawa .qeKnapa~HJI npH c.qa1.4e 06'beM HOBOH 3JieKTpOHHOM AeKJiaparvrn: MO.meT OKa3aTbC.fI oqeHb 60JibIIlliM, TaK KaK B Heli Tenepb COAep.mHTCH AeTaJihHaH HHcPOpMaD;HH 060 Bcex onepau;mrx. Ilo3TOM)' Bbl MO.meTe eru;e AO CAaqH ou;eHHTb, HaCKOJibKO Barn HHTepHeT IIOAXOAHT AJIH CAaqH. 0 AHa aanHcb o cqeTe-<PaKType (cTpoKa B KHHre npoAa~ HJIH KHHre IIOKynoK) BeCHT 250- 300 6aiiT' qHCJIO CTPOK BaM npHMepHO H3BeCTHO. Ilep e-

54

MHO.mhTe, Iii Bbl noJiyqHTe «Bee» AeKJiapau;Ha. PaaAeJIHTe ero Ha CKopoCTh HHTepHeT-KaHaJia. Ee MO.mHo yToqHHTh y cBoero npoBaliAepa HJIH B IT-OTAeJie. TaK Bbl IIOJIY'IlilTe npHMepHoe BpeMH nepeAa'IH AeKJiapan;HH. EcJIH peayJihTaT CJIHmKoM BeJIHK, To Hy.mHo nepeliTH Ha KaKOM-TO Apyroli TapH<l>, IIpH KOTOpOM HHTepHeT 6yAeT 6hICTpee, JIH6o CMeHHTb o6opyAOBaHlfe HJIH npoBaiiAepa.


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

G

,[J;aTa npHHJITHJI TOBapoB Ha y"lleT (rpa<l>a 8). Ornn6Irn: B sToM peKBH3HTe onacHbI. OT ,n;aThI nocTaHOBKH TOBapoB Ha yqeT Tenepb pacc"tJHTbIBaeTcsr TpexJieTHliM cpoK, B Te"tJeHHe KOTOporo KOMnaHHSI MOJKeT 3aSIBHTb Bb1qeT H,IJ;C (n.

1.1

CT.

172 HK P<I>).

HHH/KIIII npo)l;aBu;a (rpa<l>a 10). 3Tn ,n;aHHbie 6e3onacHee npoBepHTb, noCKOJibKY conocTaBJISITb 3anHCH B OT"t!eTHOCTH noKynaTeJISI n nocTaBID;HKa HaJioroBHKH 6y,n;yT npem,n;e Bcero no HRH. HanpnMep, MOJKHO BOCnOJib30BaTbCSI cepBliCOM Ha ca:M:Te nalog.ru B pa3,n;eJie «3JieKTpOHHhle cepBHCbl»

>

«IlpoBepKa KOppeKTHOCTH 3anoJIHeHHSI C"t!eTOB-

cpaKTyp». XoTSI noKa 3TOT cepBHC pa6oTaeT B TeCTOBOM peJKHMe H B HeM B03MOJKHbl OIIIH6KH. IIosTOMy, eCJili cepBHC BbI,ZJ;aeT orrm6Ky, HO KOHTpareHT SIBJISieTC.H ,n;eliCTByIOID;eH opraHH3an;HeM, C"t!eT-<PaKTYPY MOJKHO BKJIIO"t!aTb B ,n;eKJiapan;nro. EcJIH KOMnaHli.H BB03HT TOBapbI, rpacpy

10

3anOJIHSITb He HYJKHO. 3To

KacaeTCSI B TOM qncJie TOBapoB, npno6peTeHHblX y nocTaBID;HKOB H3 CTpaH EBpa3HMCKoro SKOHOMnqecKoro coro3a.

HHH/KIIII nocpe,ll;HHKa (rpa<l>a 12). ,1.J;aHHYIO rpacpy o6sr3aTeJihHO

Ba>t<HaR AeTanb

3anOJIHSITb, eCJIH KOMnaHHSI npno6peJia TOBapbI qepe3 nocpe,ZJ;HliKa, KOTO-

Ecm-1 KOMnaHHjj

pbIM ,n;eMCTByeT OT CBOero HMeHli.

np1-106pe11a TOBapbl

HoMep TaMomeHHOii: ,ll;eKJ1apan;HH (rpa<l>a 13). 3TOT peKBH3HT

4epe3 nocpeAHHKa,

3aIIOJIH.HeTCSI TOJlbKO no HMIIOpTHhlM TOBapaM. Ilo TaKOM npo,n;yKD;HH

yKa>KHTe era

nocTaBID;HK ,ZJ;OJIJKeH yKa3hIBaTb B cqeTe-<PaKType HOMepa TaMOJKeHHbIX

HHH/Knn B rpacpe 12

,n;eKJiapan;lili. 3Tn

me ,n;aHHbie noKynaTeJII> npliBO,ZJ;HT B

KHHre noKynoK.

KHHrn noKynoK.

EcJIH TaMoJKeHHbIX ,n;eKJiapau;nM: HeCKOJibKO, HaJioroBHKH peKOMeH,n;yroT yKa3bIBaTb HX qepe3 TOqKy C 3an.HTOM. rpacpy 3 KHHrH noKynOK 3anOJIHSITb He HYJKHO. HoMep TaMOJKeHHOM ,n;eKJiapau;nn B Hell OTpamaIOT TOJlbKO HMnOpTepbI, TO eCTb KOMnaHHH, KOTOphle caMH BB03SIT TOBaphl.

B pa3,n;eJie 9

Ha,n;o npnBeCTH ,n;aHHbie KHHrn npo,n;am no Kam,n;oMy BbICTaB-

JieHHOMY cqeTy-cpaKType. OcTaHOBHMCSI Ha caMbIX BaJKHhlX noKa3aTeJisrx. KaK 3anoJIHHTb KHnry, BH,ZJ;HO Ha o6pa3n;e. >56

Ko,ll; BH,ll;a orrepan;HH (rpa<l>a 2 KHHrH rrpo,ll;am). B KHnre npo,n;am CTOHT nepeKO,n;HpOBaTb Bee onepan;HH c HaqaJia

I

KBapTaJia, KOTOpble no,n;-

na,n;aIOT no,n; HOBbIB nepe"tieHb KO,ZJ;OB, peKOMeH,ZJ;OBaHHbIB HaJIOroBHKaMH (IIHCbMO <I>HC PocCHH OT

22 .HHBapsr 2015

r.

M

r,II;-4-3/794). 3To HYJKHO,

"tJT06bI rrporpaMMa <I>HC PoccHH rrpn npOBepKe CMOrJia COIIOCTaBHTb ,n;aHHhle no KOHKpeTHOMY cqeTY-cpaKTYPe B ,n;eKJiapan;HH IIOKynaTeJISI H IIOCTaBID;HKa.

55


OT'ieTHOCTD ,ll;eKJiapan;mr no H,ll;C

06pa3ffll, 3aTIOJIHeHH.H KHHrH npo,r:i;aJK (c}>parMeHT) < ... > .N°Q n/a

Ko11 BHJla onepaUHH

HOMCp <...> H aHMCHOBaHHC 11 naTa cqCTa 0 0>.J'OaTCJUI

J.fHH/ KITTI

< ...>

0 0h)'D3TCJUI

CTOllMOCTb npOi13'K

CTOHMOCTb npOi13'K, 0611araCMblX

no cqCTY-<!>aKrype, pa:m 1ma CTOHMOCTH no KOppeKTHpOBO'IHOMY

<!>aKTYpbl nponasua

C4CTY·<!>U'TYPC (BKJllO'Ja>I HJl,C) 8 B8JllOTe

Ctl eTa-

<!>aKrype B py611HX

C'ICTY·<!>ah'TYPC (6e3 HJl,C) s py6JU1X 11 KoncilKax, no CTaBKC

B py6J1HX H KOneHKax

18 npoue1noe

136

14

< ...>

B04HOMY C4CTY·

no KOppCh'THpOBO'lHOMy

C'!CTa-<l>aKTYPhl

B 88JIJOTC

HanoroM, no c'!ery-<l>aKTYpe, pa:i1111 ua CTOltMOCTH

CyMMa H}:{C no C'lCTY·<!>aKTypC, pa3H:Hua CTOHMOCTH no Koppeh'T11po-

H

< ...>

KOneHKax, no CTaBKC

< ...>

18 npouCHTOB

cpaKTYPh'

I

570

2 OJ

8

7

3

000

M 550 16.03.2015

11 f/01<y11ameJ1b»

<... >

13a

77057289351 770501001

----

590 000,00 500 000,00

17

90 000,00

-

Iii H H n0Kynarem1 Ow116K11 e li1HH onacHbl -

11MeHHO no HeMy Ha11oroe11K11 6YAYT conocraemnb 3an11c11 e OT4eTHOCTl1 n0Kynarem1

11 nocraew.11Ka. Ho ow116K11 e Ha3BaH1111 KOHTpareHra Hecyw.ecTBeHHbl, raK KaK 3Tl1 AaHHble He BKJ1t04at0rcsi e AeK11apal..l11t0.

HoMep C"'leTa-<l>aKTYPbI npo.zi;auu;a (rpa<l>a 3). OrrTHMaJihHhlH aapHaHT -

HCIIOJih30BaTh rrpOCTYIO HYMe pa:u;HIO C'leTOB - <PaKTYP 6e3 6yKBeH-

HhlX CHMBOJIOB, THpe H ,n;pyrHx 3HaKOB. Tor,n;a 6y,n;eT MeHhme pacxom,n;eHHH Mem,n;y OT'leTHOCThIO rrocTa Bm;mta H noKyrraTem1.

HHH/Kilil noKynaTem1 (rpa<l>a 8). KoMrraHHH, KOTOphie peaJIH3YIOT TOBaphI HJIH ycnyr11 ¢n31111ecKOMY JIH:u;y, MHH B ctie Te-<Pa&Type, a 3HatIHT, H B KHHr e npo,n;am MoryT He yKa3hIBaTh. CooTBeTcTBeHHo, STOT rroKa3a TeJih 6y,n;eT OTCYTCTBOBaTh H B ,n;eKJiapawrn. KOppeKTHOH rrpoBepKH B rpa¢e

B

s T oM H eT H apymeHHH.

Ho

,D;JIH

2 KHHrH npo,n;am Ha,n;o IIOCTaBHTb KO,ll; 26.

OH o6o3Ha11aeT peaJIH3a:u;11ro TOBapoB rroKyrraTeJIHM, KOTOpbie He HBJIHIOTCH IIJiaTeJihIIJ;HKaMH H,1J.C HJIH OCBo6om,n;eHhI OT yrrJiaThI HaJiora. 8TOT KO,ll;

rrpHMe HHeTCH H ,n;JIH rrpo,n;am cPH3Htie CKHM JIH:u;aM. Ero eymHo rrpHBO,Zl;HTh H Kor,n;a KOMIIaHHH IIOJiytiaeT OT TaKHX IIOKyrraTeJieli aBaHCbI.

HHH/Kilil nocpe,n;HHKa (rpa<l>a 10).

EcJIH TOBaphI peaJIH3 0BaHhI

'Iepe3 KOMHCCHOHepa HJIH areHTa, ,n;elicTB YIOID;ero OT CBoer o HMeHH, OTpa3HTe B KHHre rrpo,n;am ero peKBH3HThl. 8TH me ,n;aHHbie 6y,n;yT 3acPHKCHpoBaHbl B ,n;eKJiapa:u;HH.

HoMep H ,n;aTa ,n;oKyMeHTa, no,n;TBepm.zi;a10iu;ero 011JiaTy (rpa<l>a 11). IlpH OTrpy3Ke TOBapoB peKBH 3HThl IIJiaTemHhIX ,ll;OKYMeHTOB B rpa¢e 11 KHHrH rrpo,n;am cPHKCHpOBaTb He HymHO. EcJIH me IIOKyrraTeJib

56


I'JrnB6yx 路 Ni7, anpeJib 2015 rop;a

G

nepeqHCJUIJI npe,i:i;omrnTy, yKaJKHTe peKBH3HThl IIJiaTeJKKH, no KOTOpo:H: nocTyIIHJI aBaHc. CTOHMOCTb rrpo,IJ;am, OCBo6om,IJ;aeMbIX OT Ha.rrora (rpacpa

19). 8Ta

rpa<Pa rrpe,i:i;Ha3HaqeHa TOJibKO )J;JIH opraHH3aIJ;HH, KOTOpbie npHMeHHIOT

145 HK P<P). EcJIH me KOMnaHHH peaJIHsyeT TOBapbI, He o6JiaraeMbie H,il;C no cTaTbe 149 HaJioroBoro Ko,i:i;eRca P<P,

ocBo6om,i:i;eHHe OT H,il;C (cT.

KHHra npo,i:i;am He sanoJIH.HeTCH. Ho HymHo BKJiroqHTb B ,i:i;eKJiapa:u;Hro pas,i:i;eJI

7, rrpe,i:i;HasHaqeHHbIH )J;JIH JibI'OTHbIX onepa:u;Hli.

,1J;o6aBHM, 'ITO KOMnaHHH MOJKeT perHCTpHpOBaTb B KHHI'e npo,i:i;am H KHHI'e noKynoK HcnpaBJieHHbie H KOppeKTHpOBO'IHhle C'IeTa-<PaKTYpbI. Tor,i:i;a HYJKHO yKa3hlBaTb peKBH3HTbI He TOJibKO 3THX ,ll;OKYMeHTOB, HOH nepBOHaqaJibHOI'O C'IeTa-<PaKTYPhl.

Pa3.[l;eJI

9

B

6yMa:mHoii .[l;eKJiapau;1111

KoMnaHHH Ha ynpoi:u;eHKe HJIH BMeHeHKe, KOTOphle HBJIHIOTCH HaJioI'OBbIMH areHTaMH, nnpane c,i:i;anaTb ,i:i;eKJiapan;Hro no H,il;C Ha 6YMare. Peqb, B qacTHOCTH, o Tex KOMnaHHHX, KOTOpbie Ha TeppHTOpHH PoccHH noRynaroT TOBapbI y HHOCTpaHHOH opraHH3aIJ;HH (rr.

2 CT. 161 HK P<P).

JlH6o apeH,ll;YIOT rocy,i:i;apCTBeHHOe HJIH MYHHIJ;HIIaJibHOe HMyi:u;ecTBO (rr. 3 CT. 161 HK P<P). TaKHM KOMnaHHHM 6esonacHee sanoJIHHTb KHHry npo,i:i;am H pas,i:i;eJI 9 ,i:i;eKJiapa:u;HH. 06'b.H:CHeHHe TaKoe. Hs HaJioroBoro Ko,i:i;eKca P<P cJie,i:i;yeT, qTo KHHry npo,i:i;am Be,i:i;yT TOJibKO nJiaTeJibIIJ;HKH H,il;C (n. 3 CT. 169 HK P<P). Ho H3 rrpaBHJI ne,i:i;eHHH KHHI'H npo,i:i;am MOJKHO c,i:i;eJiaTb BbIBO,ll;, qTo HaJIOI'OBhle areHTbl ,ll;OJIJKHbl per HCTpHpOBaTb C'IeTa-

3 IIpaBHJI Be,i:i;eHH.H KHHI'H rrpo,i:i;am, YTB. nocTaHOBJieHHeM IlpaBHTeJibCTBa P<P OT 26 ,i:i;eRa6p.a 2011 r. N2 1137). <PaKTYPbl B KHHI'e npo,i:i;am (n.

H 3TH npaBHJia He co,i:i;epmaT HCKJIIO'IeHHH )J;JIH KOMnaHHH Ha cne:u;peJKHMax.

8TO no,i:i;TBep,i:i;HJIH B <PHC PoccHH.

npHMep

1. KaK HanorOBblH areHT Ha ynpoU,\eHKe 3anonHHeT pa3-

,qen 9 ,qeKnapa~HH KoMnaH1.u1 Ha ynpow,eHKe apeHAyer MyH1-11..vma11bHOe HMyw,ecrso. 16 Mapra

2015 roAa KOMnaHH$l nepe41-1c111-111a apeHAHYtO n11ary no AOrosopy 1-1 YAep>1<a11a c 3TOi:1 cyMMbl HAC. Pa3Mep apeHAHOi:i n11arb1 cocraB/1$leT 59 000 py6., B TOM 41-1c11e HAC - 9000 py6. 5yxramep Bbm1-1ca11 Ha cyMMY apeHAHOi:i n11arb1cYer-cpaKrypy1-1 3aperncrp1-1posa11 ero s KHHre npoAa>K. A 3areM orpa31-111 noKa3are111-1 c4era-cpaKrypb1 B pa3Ae11e 9 AeK11apal..lHH. 06pa3e1..1

57


Pa3Aen 9. CeeAeHHR H3 KHHrH npoAalK 06 onepa1.1HRX, OTpalKae MblX 38 HCTeKWHH HanorOBblH nepHOA 1 noKB3Bmenu

KotJcmpoKu

3Ha4eHUR noKa3ameneiJ

2

3

npi.i3HaK aKT)'ailbHOCrn paHee npeACT8BileHHblX CBeAeHi.ii'i 2

001

n opS!AKOBbli'i HOMep

005

1:- :-

010

o: 6:

020

. 1.

030

·16 : : : . ·03 : : : . .2015 : . : :

< ... > ..

< ... > lllHH I Kn n noeynarensi 3

•

100

1 3anonHAeTCA He06XOA11MOe KOfll14eCTBO fll1CTOB AaHHOro np11no>KeHl1R. 2 YKa3blBaeTCA Ha nepeoi:i CTpaH114e, Ha OCTBilbHblX • CTaBl1TCA npo4epK. 3 3anonHABTCA HB06XOA11MOB KOill14BCTBO Ill1CTOB c yKa3aHHblM noKa3aTBilBM.

•

< ... > HoMep AOi<yMeHra, n0Areep>t<Aat01J.1ero onnary 1

120

< ... > < ... > Croi.iMOCTb npoAa)K no C4ery-cjJaKT)'pe, pa3Hi.i4a CTOl"MOCn1 no KOppeKrnpOB04HOMY C4ery-cjJaKT)'pe (BKiltaYasi Haner): e ean tare C4era-cjJaKTypb1

150

e py6nsix i.i Konei'iKax

160

- · -·- · - · - · - · - · - · - · - · - · . :

5 .9. 0. 0.0

. :0

Croi.iMocrb npoAa)K, o6naraeMblX HanoroM, n C4ery-cjJaKT)'pe, pa3H1<14a cr oi.iMocrn no KOppeKTl'1pOB04HOMY C4ery-cjJaKT)'pe (6e3 Ha py6nsix i.i Konei'iKax, no craeKe: 18%

170

: 5 ' 0: 0

.. .

00

o:

. .

- : - . - :- : . : O: O:

< ... > CyMMa Hanora no C4ery-cjJaKT)'pe, pa3Hi.i a cyMMbl Hanora no KOppeKTl<IPOB04HOMY C4ery-cjJ KT)'pe e py6nsix i.i Konei'iKax, no craeKe: 18%

200

10%

210

Croi.iMOCTb npoAa)K, oceo6o>t<AaeM 1x or Hanora, no C4ery-cjJaKT)'pe, pa3H1<14a croi.iMoc i.i no KOppeKTl<!pOB04HOMY C4ery-cjJaKT)' e B py6nsix "' Konei'iKax •

1

B crpoKax

220

3anonHReTCR Heo6XOAMMO K011l-14ecreo nMcroe c yKa38HHblMH noKa38TenRMM.

HoMep H AaTa nnaTe>KKH

----·-- . :oo:

9:0:0:0:- - - - -

.: .

. .

.

- .- .- .- .- .- .- .-

.. :

•

120 H 130 yKa)!(HTe peKBH3HTbl nnare)!(KH, no KoropoH ne pe4Hcn eHa apeHAHasi nn ara. BeAb H,D.C KOM-

naHHR HC4Hcm1er no Mepe o nnarb1apeHAbl.


I 'JrnB6yx ·

3ano11HeHHfl pa3Ae/la

9.

~58

Ni7, anpeJib 2015

rop;a

G

,ll,aHHYIO cyMMY Ha11ora KOMnaHHfl He BnpaBe

npHHSHb K Bbl4ery, raK KaK npHMeHf!eT cne4pe>1<HM. A Bbl4eTbl H,ll,C Moryr 3af!BHTb TO/lbKO n11are11bW,HKH :noro Ha11ora.

10 H 11

Pa3;:i;eJI1>1

IIocpe)l;HIUrn: IIOMHMO pa3)l;eJIOB

10

)l;e Jia -

H

11.

8

H

9

3aIIOJIH.HIOT em;e )];Ba HOBbIX pa3 -

8 T o OTHOCHTC.H K KOMHCCHOHepaM , areHTaM, )l;e:li-

CTBYIOID;HM OT CBOero HMeHH, sacTpo:H:m;HKaM, a TaKme 3KCIIe)l;HTopaM, KOTOpnre ycIHThlBaIOT B )l;OXO)l;aX TOJIDKO rrocpe)l;HH'leCKOe B03Harpam)l;e-

174 HK P<l>). B pas )l;eJie 10 co,ll;e pmaTC.H cae)l;eHH.H o BbICTaBJieHHbIX cTieTax-<PaKTypax 113 'laCTH 1 mypHaJia yqeTa. AB pa3)l;e Jie 11 rroKa3aTeJIH rron y'le HHbIX C'leTOB-<PaKTyp, KOTOpnre CO)l;epm aTC.H B 'laCTH 2 mypHaJia y'leTa, HHe ( rr .

5.1

CT.

3a HCKJIIO'IeH HeM HaHMe HOBaHHll rrpo)l;aBn;a H IIOKyrraTeJI.H. ,1l;aHHDre pa3)l;e JioB

10

H

11

cym;ecTBe HHbI )l;JI.H rrpoae pKH )l;eKJiapan;1111.

Be)l;b IIOKa3aTeJIH mypHaJia yqeTa C03)l;aIOT B 3 aHMOCB.H3 b Mem)l;y KHHI'OH rrpo)l;am IIOCTaam;mta H KHHI'OH IIOK yrIOK KJIHe HTa. E cJIH rrocpe,ll;HHK HerrpaB HJIDH O 3 aIIOJIHHT m ypHaJI yqeT a C'leT OB -<PaK Typ, TO IIOK yrraT eJIIO IIOH a)l;06HTC.H COCT a BJI.HTb IIO.HCHeHH.H )l;JI.H H H CIIeKTOpOB . Ilo.HCH HM Ha rrpHMep e .

npHMep 2. KaK KOMHCCHOHep AOn>KeH 3anonHSITb >t<ypHan

y~eTa C~e­

TOB-<f>aKTyp

000 « KOMHCCHOHep» 3aK/ll04H/10 AOfOBOp Ha pea111-13a4HIO TOBapoB 000 «KOMHTeHr». KoMHCCHOHep pea111-130Ba11 AaHHb1e TOBapb1 KOMnaHHH 000 «n0Kynare11b» H BbinHca11 c4er-cpaKrypy. CroHMOCTb TOBapoB cocraB11fleT 354 000 py6., B TOM 4Hc11e H,ll,C -

54 000 py6. B C4ere-cpaKrype

B Ka4eCTBe npOAaB4a yKa3aH KOMHCCHOHep. 3ror C4er-cpaKrypy KOMHCCHOHep 3aperncrp1-1p0Ba11 B 4acrn 1 >1<ypHa11a y4era •

.::r-

I·... . . . . . . .... . . . . . . . . .... .... . . .... . . ... .. ... ..... . . . . . ..... . . . . . . ... . . ... . ...... .... . . . . . .. . . ... .... . . . . .. . ... H a saMeTicy

4ro H3MeHHnocb B crapb1x pa3Aenax AeKnapa4HH 1. HaJior oBaJI 6aaa.

CYMMbI ,

m aeT CTaBKY p e <l>HHaHCHpOBaHH.!I

1 CT. 162 HK P<l>). PaHbIIIe <iTH

n o.rryqeHHbie OT n o Kyna TeJieH

(n.

H CB.!I3aHH bie c o n JiaTOH T OBapo B,

C)'MMbI Tpe6oB aJIOCb noKa3bIBaTb

JIY:llrno oTpaJKaTb B o6m;e:i1: peaJIH-

OT,IJ;eJibHO n o CTp OKe

s a u;1rn: no cTp oKe

030 HJIH 040 p as-

3 ,IJ;eKJiap au;HH B

080. 2. B&P1eT1>1 H,ll;C. HaJio r,

n p ep;'h-

TaKHe Bb1qeTbl HaJio ra KOMnaHHH YKa3bIBaJIH n o cTpoKe 14 0. 3. 3&cnopT TOBapoB. l1sMeHHJIHCb p a3,IJ;eJ!bI 4-6, KOTOphle 3aIIOJIH.!IIOT KOMIIaHHH-<lKCIIOp-

4 rro.11BH JIHCb

.!IBJieHHhlH n o p;p.!Ip;qHKaM H IIO p a 6 o-

Tep hl. T aK, B p aap;eJie

OT CTaBKH H ,ll;C. H arrp HMep , <iTo

TaM KaIIHTaJ!bHOr o CTpOHTeJibCTBa,

HOBbi e KO,Il;bl ,IJ;JI.H B03Bp a T a T OBap oB

OTHOCHTC.!I K npou;eHTaM n o BeK ce-

HYJKHO BKJiroqaTb B o 6m;yro CYMMY

JIJIM, no.rryqeHHbIM B cqeT OIIJiaThl

B~eTOB no cTpoKe

TOBapoB, pa3Mep KOTOphlX n p eBbI-

B n p eJKHe:0: <l>opMe p;eKJiap a u;HH

p;eJia

3aBHCHMOCTH

120 pas p;eJia 3.

(1010447) H H 3MeHeHHH u;eHhl TOBa(1010448).

pOB

59


06pa3eu; KHHrH rrpo)J;a:>K IIOCTRBIIJ;HKa, peaJIH3yIOm;ero TOBapLI qepe3 KOMHCCHOHepa (ct>parMeHT) < ...> I<• n/n

Ko11

HoMep

Blt;ta

11 .n.ara

< ...> HanMeuosau ue

nof\·ymrrcJJ.A

HHH/KIUJ

Cee11emU1

OOlo..'YJlaTeJUI

0 nocpe; umKe (KO~HfCCROllCpe,

< .. .>

CroHMOCTb 11p0Jl3)h'.

CTOHMOCTh

no C'IOTY-<!>•J<TYPC,

oncpa-

ccrera-

pa:nmua CTOIDt OCTH

rrpo,a,8.)1(, o6narae/\rblX nanoroM,

LllUI

<j>arcrypLI

no KOppclCTlfpoBO'IHOM)'

no cqcry-<J>airrypc,

npo)J.aeua

cqOTY-<J>•J<TYPC

p33HHIJ;a CTOlfMOCTI1

arcrrre)

( BK1110' 1. .

H)lC) B

110 KOppeKTil poBOlUIOMY

83.JIKITe c 1.1era-<j>aK1)'pbl

C4C'fY-<J>a•-rype H)lC) B py6n.-x u Koneihcax,

(6e3

no CTaBKC

I

<...> 155 04

2

7

3 A:i 155 10.03.1015

8

113.HMtH083.JIHC

HHH/

e eamore

nocpe.zt: imKa

Knn

C'leT3-

nocpcJllmxa

<j>arcrypbl

IO

13a

9

000

77151870511 000 77186591801 «llo1<y n111111!.111» 771501001 « KOAlllCCUOllt!p» 771801001

epy6nn

II

18

< . .>

Cyot>ta H)lC no cqery-<J>aJ<TYPC, pa:unrua C'TO H.MOCTH

<l>••-rype opy6n•x Jf KOTICfu<aX1

no c-raeKc

18

Konelttra.x

npouenToe

ITJ>OQCIITOB

136

14

17

354 000,00

JOO 000,00

no

KoppcKTHpoeo~moMy c"lery-

< .. .>

54 000,00

lilHH nocpeAHMKa KoMHTeHT per11crp1-1pyer e KHHre npoAa>K ceol1 C4er-cpaKrypy Ha rneapb1, onpy>1<eHHb1e 4epe3 KOM1-1cc1-10Hepa.

A e rpacpe 10 KHHrH np1-1eoA1-1T "1HH/ Knn nocpeAH"1Ka.

Ho HAC Ha CTOi-tMOCTb orrpy>t<eHHblX rosapos Ha4Hcm1eT He KOMi-tcrnoHep, a KOMi-tTeHT. no3TOMY KOMHCCl-tOHep nepeAall AaHHble 06 OTrpy3Ke TOBapOB KOMHTeHTy. 6yxramep 000 «KOMi-tTeHT» TaK>t<e cocraBH/l C4er-cpaKTYPY Ha orrpy3KY 1-1 3aperncrp1-1posa11 ero s KHHre npoAa>t< TaK, KaK noKa3aHo Ha 06pa34e BblWe. 3aTeM 3TOT C4er-cpaKrypy KOMHTeHT nepeAall KOMl-1CCl-10Hepy. KoMHTeHT Bblnl-1CblBaeT C4eT-cpaKTYPY Ha BCIO CTOHMOCTb pea/lH30BaHHblX Tosapos. Aa>t<e ec111-1 KOMHCCHOHep nepe41-1cm1er KOMi-tTeHTY Bb1py4KY OT pea111-13a4HH TOBapoB 3a Bbl4eTOM B03Harpa>t<AeHi-ts:I. To eCTb CTOHMOCTHble noKa3aTe111-1 B C4eTe-cpaKrype KOMHCCl-tOHepa 1-1 KOMi-tTeHTa AO/l>t<Hbl 6b1Tb HAeHrn4Hbl. 0HH He 3aBHCs:IT OT paC4eTOB Me>KAY nocpeAHHKOM 1-1 KOMl-1TeHTOM. nocrynHBWHH OT KOMHTeHTa C4eT-cpaKTypy 6yxramep 000 «KOMl-tCCHOHep»

2 >t<ypHa11a y4eTa. 3areM KOMi-tccHoHep A06as1-111 10-12 4acrn 1 >t<ypHa11a y4eTa AaHHb1e H3 c4era- cpaKrypb1 KOMHTeH-

3aperncrp1-1posa11 s 4acrn s rpacpb1

r a. 3ro HaHMeHOBaHi-te KOMHTeHTa, "1HH/ Knn 1-1 peKBH31-1Tbl C4era-cpaKTypb1. 06pa3e4 >t<ypHa11a y4eTa.- >61 TaKHM o6pa3oM, 000 «noKynaTellb» 3as:is1-1110 Bb14eT HAC Ha ocHosaH1-11-1 C4era-cpaKrypbl 000 «KOMHCCl-tOHep».

B KHHre noKynoK B Ka4eCTBe npo-

AaB4a 6yAeT yKa3aH KOMHCCHOHep.-+ 62 npi-t nposepKe nporpaMMa o6parnTCs:I K >t<ypHa11y y4era KOMl-1CCl-10Hepa H onpeAelli-tT nocraBUJ,i-tKa TOBapoB, KOTOpblM s:is11s:iercs:1 KOMHTeHT. 3aTeM nporpaMMa nposepi-tT Ha41-1c11eHHe Ha11ora s KHi-tre npoAa>K KOMi-tTeHTa.

60

<...>


rnaB6yx · M7, anpenb 2015 rop;a

G

06pa3eu; :mypHaJia yq:eTa cqeTOB-<}>aKTyp y KOMHCCHOHepa ( <}>parMeHTLI)

N2 n/n

,UaTa BL1CT3B

Ko11

H oMep

nemu1

8 l l,Q3

H ,lJ,3T3 C\.fCTa-

onepa-

<J>axrypbl

< ... > Ha.HMcnoaam1e HH H/ nmcynaTeJIJI Knfl DOK)'llaTeJI•

H a HMC-

CTOHMOCTh

YK83LIBaCM1.:IC KOMHCCllOHCpoM (ar ClITOM),

11oerurnc

TOBaJ>OB

cy>1Ma H):IC

HKOJl

(pa6oT, ycnyr). 1tMymecreem1.1:.1JC npaa no""'''!)'-

no c qe-ry-

JaCTpOfu.ul lKOM

wm TCXJJifl.fCCKHM 3aIGl3'-UJKOM

Ulllt

83JUOTbl

<f>aKTYPe -

nm™enoearme npo.a;aBqa

(HJ rpa<j>bl 8 '13CTII

I

2

4

3

9

8

BToM 11Hcne < ...>

Csc,llcmu1 o nocpc)lfllfllecKofi .neirrem.nocn1,

2)

IO

HHH!Knn

HOMep H .n;aTa

ripOJl38fl8

cqera-4>ru..1YPLJ,

<J>aocrype

eccro

(10 rpa<J>w 9 norryqcnuoro OT .aCT11 2) npo.naeua (HHpa<j>bl 4 " acrn 2) II

12

14

15

354 000,00

54 000,00

13

< ...> 80 10.01.2015

04

000

80 10.03.2015

77152870521 000 771501001 4d(o.u11meunr»

«JJOK}'NQnleJI&»

770582715~3. 2015

770501001

C'feT-cpaKTypa KOMMTeHTa PeKBH3HTbl nocrynHewero OT KOMHTeHTa C4eTa-cpaKTYPbl KOMHCCHOHep AO/l>KeH OTpa3HTb B rpacpax >+<ypHa11a y4era.

X!! ):Iara nMy1 n/n 1emua

Kon 811,ll,a oncpa-

3rn AaHHble HY>KHbt

HoMep 11 ,ZJ,aTa Clle'J'a-

< ...>

H a 11Me 110Ba J1ne

npo.naeita

<J>mcrypw

HHH/ Kn n

3

H3JIMC-

CroHMOCTb TOBapoe

yt<33b1Bae~Ulfe KOMH CC llOJIC(>OM (areHTOM)

u osarm e

(pa6or , ycnyr),

It KO)l

TfMYll~CCTBCHHhlX

samon1

rrpas no C"lC'I)'<J>rucrypc - eccro

13

14

15

354 000,00

54 000,00

ITpOJl88[{8

04

4 155 10.03.2015

8

000 «KOAtume11n1»

9

B TOM lmcne < ...>

Coe.a.emu1 o nocpetu1w1ecKofi .ne11TI!1lb110CTu,

!{JnI

I 2 < ...> 71 18.03.2015

10-12 4aCTH 1

Ha11oroBHKaM, 4T06b1 npoeepHTb Bbl4eTbt y n0Kynarem1.

H3HMCllOB31UIC

HHH/KTIO

KO.Il BH.ll3

cy6KOMHC-

cy6KOMltC-

c.n;em.."lf

cHonepa (cy6arc1rra)

cnonepa (cy6ar eRT8)

10

II

77058271591 770501001

12

2

CYMM3 HtlC no C'IC'J)"<J>a•-rypc

Ecm1 KOMHCCl-10Hep He no11y4HT C4er-cpaKrypy KOMHTeHTa H He yKa>+<eT ero AaHHb1e s rpacpax 10-12 4acrn 1 >t<ypHa11a y4era, TO y n0Kynarem1 3anpocsn no.RcHeHH.R no Bbl4eraM HAC.

2015 ro,n;a KOMrraHHH He perHCTpHpyroT B mypHaJie y"'leTa (rr. 3.1 CT. 169 HK Pct> ). CJie,n;oBaTeJibHO, H B pa3,n;eJie 10 3TH C"'leTa-cl>aKTYPbl OTpamaTb He HymHO. G crnTa-cl>aKTYPbl Ha KOMHCCHOHHOe B03Harpam,n;emrn c

Bo3MOmHo, "'ITO KOMIIaHHSI-rrocpe,n;HHK rrpHMeHSieT crreu;pemHM. Tor,n;a 3arroJIHSITb ,n;eKJiapau;Hro no H,ZJ;C He Tpe6yeTcSI. Ho B HHcrreKJ.J;HIO

61


06pa3en; KHU:rH IIOKYJIOK y KOMIIaHHH, KYIIHBIIIe:H TOBapbl y nocpe,LJ;HHKa (06pa3en;) < ...> N2 n/n

< ...> HoMep 11 .11arn C'leTa <1>a1nypi,1

Ko.11 BH,!J.3 onepa-

npo.11asQa

UHH

Jlna npH1urT11J1 Ha y'leT

HamteHOBaHHe

l1HH/KilII

npo.11asua

npo.11asua

< ... > CTOHMOCTb OOKYOOK CyMJ.rn H JlC no C'ltrry-

Tosapos (pa6oT, ycll)'T) , llM)'llleCT-

3

8

.Ni!80 10.03.2015

10.03.2015

000 11K0Atll~Ollep>J

77186592801 771801001

CYMMbl H.[{C no KOppeKTHpOBO'l-

cjJaKTypbl

15

16

LO

9

<t>aKType, p33HHlla

HOM)' C'ltrry-<l>aKTYpe, DpllHHMaeMrui K Bbl 4eTY, B py6JU1x 11 Konei1Kax

HOMY C'ltrry-<l>aK"YPe (BKJl!O'lru! H.IJ;C) B BaJUOTe C'leTa-

seHHbrx npas

I 2 < ... > 197 01

no c'lery-<!>aK'rype, p33Hl1l.l3 CT011MOCTl1 no KOppeKTHpOBO'l-

354 000,00

54 000,00

Ba>t<HaA ,qeTanb noKynaTe/lb 33RBJUleT Bbl4eT Ha/lora no C4eTy-¢aKType KOMHCCHOHepa H B KHHre noKynoK B Ka4eCTBe npOA3B4a YK33blBaeT KOMHCCHOHepa. no3TOMY nposepRTb Bbl4eTbl HHCneKTOpbl 6YAYT C y4eTOM A3HHbl X AeK11apa 4HH nocpeAHHKa.

Heo6xo,ri;HMO rrepe.ri;aTb *YPHaJI y11eTa C'IeTOB-<PaKTYP He II03.ll;Hee 20 arrpeJIH (rr. 5.2 CT. 174 HK P<l>).

Pa3,zi;eJI

12

KoMnaH HH Ha ynpo-

12 rrpe.ri;Ha3Ha1IeH AJIH KoMrraHHH Ha crren;pe*HMax, BhICTaBJimom;Hx rroKyrraTeJIHM c'IeTa-cl>aKTYPhI c H,II;C. A TaK*e opraHH3an;Hli

ll.\eHKe, KOTOpble

Ha o6m;eM p ejKHMe, KOTOpbie ITO Heo6JiaraeMblM orrepan;HHM COCTaBJIHIOT

BblCTaB/lRIOT C4eTa-

c11eTa-¢aKTypbI c HaJIOroM.

Ha ynpo~eHKe

¢aKTYPbl, A Oll>KHbl CAasarb A eK11ap a 4H 10 n o

H,D,C

Pa3.ri;eJI

B 3TOM pa3,ri;eJie cPHKCHpyIOTCH .ri;aHHhie cTpOK 1, 66, 7, rpa<P 5, 8 H 9 Ka*.ri;oro C'IeTa-<PaKTYPbl. To eCTb HOMep H .ri;aTa C'IeTa-<l>aKTypbI,

llHH/KIIII IIOKyrraTeJIH, KO.ll; BaJIIOTbl, CTOHMOCTb p eaJIH30BaHHblX

B 3 /leKTpOHHOM

TOBapoB, pa6oT HJIH ycJiyr 6e3 y11eTa HaJiora, cyMMa HaJiora H CTOHMOCTb

¢opMare. 1-1Ha 4 e

Tosapos c H,II;C •

B03MO>t<Ha 6 110KHposKa c 4era.

OJihr A COJI.[{ATOBA , Be;zym;lrif 3KCIIepT mypHaJia «I'JiaB6yx»

BJlazoaapu.M 3a no.MOU4b 8 noazomOBICe .MamepuaJta cnel{uaJtucmoe 1eo.Mnanuu CKE Konmyp

62


...: ,..... 0 0

N

c)

.N

N

b ,..... 0

째' 0

l'l'l l'l'l

0 0I

a..

u

c::

;.:.

a:

He HapaAy10cb Ha csoero Cb1Hyn10 ... (Tan cnOKOVlHblM, co6paHHblM 111 BHll1MaTenbHblM. Bee ycnesaeT 111 B wKone ero xsanHT 3a xopowee nose,a.eH111e.

moreR10 t'( meo1co

PEliEHOK cnOKOEH PA3BHBATbC}I HACTPOEH!

0

ropH4a.fl m1Hll1.fl:

+7(495) 681 -09-30 www.tenoten-deti.ru


HoB1>1e cpoKH oTqeTHOCTH no H,Il;C II B3HOCaM -

co BCeMH rrepeHOCaMH

2015

H,Il;C I KeapTan

II KeapTan

Ill KeapTan

IV KeapTan

B 2016-M ,Il,eKJiapa:u;HH

27 AIIPEJU:I

27 llIOJIH

26 OKT.HBP.H

25 .HHBAP.H

H,IJ,C

27 AIIPEJI.H,

27 HIOJI.H,

26 OKT.HBP.H,

25 .HHBAP.H,

25 MA.H,

25ABI'YCTA,

25 HO.HBP.H,

25 <l>EBPAJI.H,

25 HIOH.H

25 CEHT.HBP.H

25 ,IJ:EKABP.H

25 MAPTA

YnJiaTa

paBHl>IMH )J;OJIJIMH

1000

BCE

py6rreii - MIDIHMYM IIITpacp 3a C,ll,aT.JY 6)'MaarnoM: ,ll,eKJrnpa:u;IDI no H,ILC BMeCTO aneKTpoHHoli (cT. 119 HK P<l>). Bo3MOJK-

ROMIIaHHH o6J-13aHhl C,ll,aBaTb 9JieKTPOHHbie ,ll,eKJiapa:u;MH

Ha TaK:>Ke 6JIOKMpOBKa Bcex C"leTOB KOMnaHHH.

rosbie areHTbI no H,ILC Ha yrrpoII1eHKe HJIM BMeHem<e

no H,ILC. Ha 6yMare BnpaBe OT"IHTaTbCJI JIHIIIb HaJIOco IIITaToM 3a

2014 ro,ll, He 6onee 100 COTPYAHMKOB.


B3HOCl>I B

II Cl> p

H

Cl>CC I Keapra11

no11yrOAHe

9 Mec1n-'ee

roA

B 2016-M

~ .

~

ByMaJKH WI

4 <l>CC

20 ATIPEJUI

20 HIOJIH

20 OKTRBPR

20.HHBAPR

PBC- 1

15MAR

17 ABrYCTA

16 HORBPR

15 <DEBPAJIR

4 <l>CC

27 ATIPEJIR

27 HIOJIJI

26 OKTRBPR

25 RHBAPJI

PBC- 1

20MAR

20ABrYCTA

20 HOJIBPR

22 <DEBPAJIJI

OT'leTHOCT L

3JieKTpOH H a .H OT 'leTHO CTL

IS

2S

TIHCJia KaJK,D;oro MeCHIJ;a, He nos:>Ke, HYJKHO

qeJIOBeK -

MaKCMMaJlbHa.H ':IMCJieHHOCTb co-

nepe'IllCJUITb o6b:rIHbIC B3HOCbI 3a npe,D;bI,lzy-

TPYAHMKOB sa

2014 ro,11;, rrpM KOTopo:H: MOJKHO

200

py6rre:U -

TaKOH IIITpacp rp03MT 3a C,D;aqy

6yMaJKHOH OT~IeTHOCTM: no B3HOCaM B M eCTO

III;Hii Mecm..i; . .Il:JI.H B 3 HOCOB Ha TpaBMaTJ.:I3M -

OT'IM:TbIBaTbC.H no CTpaxOBbIM B3HOCaM Ha 6y-

3JieKTpOHHOH ("<I.

B ,D;eHb sapnJiaTbI, ycTaHOBJieHHbIH B Bame:H:

Mare. l1Ha"t:Je 3JieKTpOHHa.H OT"<IeTHOCTb 06.Hsa-

KOHa OT

KOMnaHHM.

TeJlbHa.

2

CT.

46

24 IDOJI.H 2009

r.

<l>e)J;epaJibHOro sa-

M 212-<I>3).

JiaB6yx OTKpermTe H IIOBecbTe pa.n:oM c p a6o'IHM MeCTOM


0TqeTHOCTh "LITO HaM 6y,n;eT, eCJIH ...

c,rt;a,rt;HM ,rt;eKnapau;Hro no H,11; C 6e3 pa3,rt;enoB 8 H 9 M1>1

qeM pHcKyeTe: uHcneKmop'l1t HanpaeRm 'KOMnaHuu 3anpoc. Bawu noKyname.nu moa1Ce no.ny'l(,am om 1ta.no2oeoii mpe6oea1tue npeacmaeum'b noRc1te1tUR. B HOBOH ,n;eKJiapa:u;1rn: no H.ZJ:C Ha,n;o np1rno-

HaJioroBHKH BnpaBe OTKa3aTb TOJibKO

,ZJ;HTb ,n;aHHbie KHHrH npo,n;am H KHHrH noKy-

B npneMe ,n;eKJiapa:u;irn, npe,n;cTaBJieHHOH

noK B pa3,n;eJiax

8 H 9.

He no ycTaHOBJieHHOH cpopMe (n. 28 A,n;MH-

HeKOTOphle KOM-

naHHH HHTepecyroTc.a, a qTo 6y,n;eT, ecmi

HHCTpaTHBHOro perJiaMeHTa, YTB. npHKa-

c,n;aTb ,n;e1mapa:u;n10 6e3 3THX pa3,n;eJIOB.

30M MnHcpHHa Pocc1rn OT

To ecTb BKJIIOqHTb B oTqeTHOCTb TOJibKO

NQ

7. HanpHMep, Kor,n;a 6yxraJITe-

pa3,n;eJibI 1-

2 HIOJI.a 2012 r.

99H). Ho npn npoBepKe KOHTpOJibHbIX

COOTHOIIIeHHH HHCneKTOpbl BblHB.ffT OIIIH6-

ll noTpe6yroT npe,n;ocTaBHTb no.acHeHH.ff

pn.a He ycneBaeT ccpopMnpoBaTb noKa3aTe-

KH.

JIH KHHrH npo,n;am H KHHrH IIOKynoK.

HJIH yToqHHTb oTqeTHOCTb.

3To oqeHb pncKoBaHHbIH BapnaHT. Bo3-

KpoMe Toro, ecJIH KOMnamm He OTpa-

MOmHo, qTo OTIIpaBHTb TaKyIO ,n;eKJiapa-

3HT B ,n;eKJiapa:a;HH .n;aHHhle KHHTH npo-

Il;HIO He noJiyqHTC.ff ,n;ame TeXHnqecKH.

,n;am, HHCneKTOpbl 3anpoc.aT y nOI\:ynaTeJieH

B nporpaMMe crre:u;orrepaTopa o6hrqHo

rro.acHeHHH. Be,n;b rrporpaMMa He cMomeT

npe,n;ycMaTpHBaeTC.ff KOHTpOJib COCTaBa

conocTaBHTb BbiqeT c HaqHcJieHHhIM HaJIO-

,n;eKJiapa:u;nn. TaK, ecJIH B cTpoKe 110 pa3-

roM. B HTOre MHOrHe KJIHeHTbl 6y,n;yT CTa-

,n;eJia 3 HaqnCJieH HaJior, TO ,n;eKJiapa:a;H.a

paTbC.ff COTpy,n;HHqaTb c 6oJiee 6e30IIaCHbl-

,n;oJimHa BKJiroqaTb ,n;aHHbre KHHrH rrpo,n;am,

MH IIOCTaB:rn;HKaMH •

TO ecTb pa3,n;eJI 9. ECJIH B cTpoKe 190 pa3,n;e-

3 noKa3aHa CYMMa BbilleTOB, TO B ,n;eKJiapa:u;HH ,ll;OJI'1\.eH 6bITb pa3,n;eJI 8.

Jia

OJihrA COJI,ll;ATOBA, Be,ll;ym.HH 3KC11epT JKypHaJia «I'JiaB6yx»

EcJIH HeKoMnJieKTHYIO ,n;eKJiapa:u;nro

BJLa208apUM Ja no.MOU{b 6 no820moa1Ce

y.n;acTC.ff OTnpaBHTb, HHcneKTOphl 06.asa-

.MamepuaJLa cneu,uaJLucmoa 1CO.MnaHuu

Hhl ee rrpHH.ffTb (CM. KOMMeHTapHH HHme).

CKBKoHmyp

f;;'l ___ l!.J

........................................ .................................................. ................... .

Pa3'haCH.HIOT Ha.rroroB11K11

,1l;eKJiapa:a;mo 110 H,1l;C MOJKHO c,11;aTb 6e3 pa3,11;eJIOB

8 H 9, TOJibKO ecJIH He 6bIJIO

011epa:a;HH B oTqeTHOM KBapTaJie H KOMllaHH.H 11pe,11;cTaBJI.HeT HyJieBOH oTqeT. EcJIH JKe KOMllaHHSI BeJia ,ll;e.HTeJibHOCTb, HO 11pOCTO He BKJIIO'IHJia B oTqeTHOCTb pa3,11;eJibI

8

H

9'

TO B03HHKHYT paCXOJK,ll;eHHSI 110 KOHTPOJibHbIM COOTHOIDeHH.HM

Hy Bae 3aTpe6yroT 110.HCHeHH.H. 0,11;HaKO ,11;eKJiapan;mo BCe paBHO llPHMyT.

AJIEKCEH KATHEB , COBeTHHK rocy,11;apcTBeHHOH rpa:1K,11;aHCKOH CJIY:IK6bI P<I> 2 - ro KJiacca


0TqeTHOCTb HaJior Ha HMyrn;ecTBO

KaKHe H3MeHeHHH npOH30illJIH B OTqeTHOCTH no HaJiory Ha

HMy~eCTBO

........ ...

.............. He owH6Htecb OcraT04HYIO CT011MOCTb AB11>K11MOro 11MYll\eCTBa 113 nepBOH 11 BTOpOH aMoprn3a4110HHblX rpynn a pac4eT He BKllt04aHre. KaKoH 6b1 Hl1 6b111a Aara 11X nocTaHOBKl1 Ha y4eT.

0 3a110JIHHHTe 11pe:>KHIOIO

CocTaB1>Te 110.acHeHHH

<t>opMy pacqeTa

K ,zi;eKJiapan;HH

Ho c yqeTOM rrocJiep;Hnx H 3MeHeHHH -* 69

EcJIH CTOHMOCTb HMym;ecTBa

•

Ha

3 1 p;eKa6pH op;Ha,

,i::i;pyraH. 06pa3eu;

a Ha

1 mrnapH -

>72

.il:BH:>KHMLie oo'heKT1>1 oTpa:>KaliTe B pacqeTe 110 HOBLIM 11paBHJiaM HMym;ecTBO TpeTbe:ii-,i::i;ecHTOH

Ha Kam,u;1>1ii o6'beKT

aMOpTH3 aD;HOHHhIX rpyrrrr OTpa3HTe

He,z:t;BHmHMOCTH 38110JIHHHTe

KaK JibrOTHOe. 3a HeKOTOpbIMH

cnoii JIHCT paa,z:t;eJia

HCKJIJOqeHHHMH >69

Em;e Tpn 6b1cTpb1X OTBeTa o TOM,

3

KaK QTqHTaTbCH 0 He,ll;BHJKHMOCTH, HaJior c KOTOpoii IIJiaTHTCH HCXO,ll;H H3 K ap;acTpOBOH CTOHMOCTH

68

-t

70


I'JrnB6yx 路 Ni7, anpeJib 2015 rop;a

0TqHTaTbCH ITO HaJiory Ha HMyrn;ecTBO 3a I KBapTaJI Ha.n;o .n;o 30 aITpeJI.a BKJIIoqHTeJinHO. <I>opMa pacqeTa ITpe.mH.a.a (yTB. ITpHKa3oM cf>HC PoccHH OT 24 Ho.a6p.a 2011 r.

N2 MMB-7-111895). HoBa.a cpopMa aBaHcoBoro pac-

qeTa ITO HaJiory Ha HMyrn;eCTBO HaxO)l;HTCJI B pa3pa60TKe, H K OTqeTHOCTH

G

:JO anpem1

3a I KBapTan .m.n;aTn ee He Ha.n;o. 06 :3TOM HaM coo6rn;HJIH B MHHcPHHe.

rrocne.n;Hli:M: ,n;eHh

TaKHM o6pa3oM, 6onnmHX ITpo6neM c 3aITOJIHeHHeM y.me ITpHBhlqHoro

c,n;a..n1 pac-

6JiaHKa B03HHKHYTb He )l;OJI.iKHO. I'JiaBHOe yqeCTb H3MeHeHHH no HaJiory

q eTa no Hanory

Ha HMyrn;ecTBO, BCTYITHBlliHe B CHJIY c 1 JIHBap.a. 0HH KaCaIOTCJI B nepByro

Ha 11M)'ll1;eCTBO 3a I KBapTan

oqepe.n;n )l;BH.iKHMoro HMyrn;ecTBa.

KaK oTpa3HTL B oTqeTe ,IJ;BH.m:HMLie o6'LeKTLI

lla-3a nonpaBOK, CBJI3aHHblX c HaJioroo6JIO.iKeHHeM )l;BH.iKHMOro HMyrn;eCTBa, B pacqeTe aa I KBapTaJI Ha.n;o no oco6nIM npaBHJiaM 3anoJIHHTn paa.n;en 2.

OcTaTO"'IHaJI CTOHMOCTL ocHOBH1:t1x cpe,n;cTB, npnaHaBaeM1:t1x o6'l>eKTOM HaJioroo6JiomeHHJI (rpa<l>a 3). B :3TOH rpacpe HY.iKHO OTpa3HTb CTOHMOCTb BCex OCHOBHblX cpe,n;CTB KOMnaHHH, KOTOphle JIBJIJlIOTCH o6'l>eKTOM no HaJiory Ha HMyrn;eCTBO, ITO .n;aHHbIM Ha 1 JIHBap.a, 1 cpeBpaJIJI, 1 MapTa H 1 anpeJIJI. llMeIOTCH B BH)l;Y Te aKTHBbl, no KOTOpnIM HaJior Ha.n;o C'IHTaTb HCXO)l;JI H3 cpe.n;Hero,n;OBOH, a He Ka.n;acTpOBOH CTOHMOCTH.

c 1 JIHBap.a JII06oe )l;BH.iKHMOe HMYID;eCTBO nepBOH H BTOpo:H aMOpTH3a~HOHHbIX rpynn He JIBJIJieTc.a o6'beKTOM

.n;n.a Hanora. B 2014 ro.n;y TaKHe o6'l>eKTbl o6naraJIHCb HaJIOrOM ITPH ycJIOBHH, 'ITO KOMnaHHJI ITOCTaBH-

Jia HX Ha yqeT .n;o 1 .aHBap.a 2013 ro.n;a. Ho TeITepn, ecJIH y KOMnamm eCTb )l;BH.iKHMhle aKTHBbl ITepBOH H BTOpo:H rpynn, HX CTOHMOCTb Ha.n;o HCKJIIO'IHTb H3 pacqeTa HaJiora He3aBHCHMO OT Toro, Kor.n;a OHH 6nIJIH nocTaBJieHbl Ha yqeT. CooTBeTCTBeHHO, B rpa<Pe 3 paa.n;ena 2 CTOHMOCTb :3THX o6'l>eKTOB OTpa.maTn He HY.iKHO. ,[l;BH.iKHMbie aKTHBbl TpeTne:H-.n;ecJITOH aMOpTH3a~HOHHbIX rpynn o6'beKT

.n;n.a Hanora Ha HMyrn;ecTBO.

HeKOTOphle H3 :3THX aKTHBOB ITO)l;-

na.n;aroT no.n; JibrOTy. 3To HMyrn;ecTBO, nocTaBJieHHOe Ha y'leT nocJie 1 JIHBap.a 2013 ro.n;a. Ho JinroTa .n;elicTByeT npH ycJIOBHH, 'ITO KOMnaHHJI noJiy'IHJia aKTHBbI He B peayJinTaTe

peopraHH3a~HH

H He OT B3aHM0-

3aBHCHMhlX JIH~ (IT. 25 CT. 381 HK P<I>). B nro6oM cnyqae He3aBHCHMO OT Toro, .n;eHCTByeT JibrOTa HJIH HeT, )l;BH.iKHMbie aKTHBbI H3 :3THX rpynn Ha.n;o OTpa3HTb B rpacpe 3 . A y.me noTOM noKa3aTb OT)l;eJibHO B rpacpe 4. >12

69


Pa3,Qen 2. Hc~McnCHMe cyMMbl aeaHcoeoro nnaTellCa no Hanory e OTHOWOHMM OOAfll!JKaUlfll'O Hanoroo6noeHMIO MMYUl4!CTBa pocx:MHCKMX opraHMULIMil M MHOCTpattHblX opraHH3aLIMM, ocyll14!CTB11AIOL14MX ACATenbHOCTb B PoccMMCKOM CZ>eAep3LIMM -.epe3 nOCTOjlHHbll! npeACTaBMTenbCf&a

3

l < o A _ • _ (KC>,ACTpOI04001 )

ICoAno01CTMO(cC>,ACTpOIOl010)

4 6 6 3 4 1 0 1

AaHHblC AflA pac~CTa CpcAHCli CTOMMOCTM MMYu.iecTBa 33 OT~C'THblil nepMOA 0Cmo.m!NllM ~ OCHICJ9JINX~ em"t ~llWOl'nWp~ UM~

llpU:lMOMtUMX o6~~

4

3

020

67650000 - - - - - - -

1785310 - - - - - - - -

030

66547913 - - - - - - -

1652131- - - - - -

0103

040

65445826-

151 8 95 2 -

0104

050

64343739 -

1385773 -

CTOHMOCTb no CTpOKe e rpacpe

020

3 yKa>tone

CTOMMOCTb MMyUJ,eCTBa Ha

< ... >

1 .flHBap.R.

--

Ho cHa4a11a MCKJltO-

Pac~er CYMMbl aeaHcoeoro nnaTeJKa no Hanory

4MTe M3 Hee CTOM-

3

MOCTb ecex aKTMBOB

CpeAKAA CTOMMOCTb ""Y~ecTN

la 01'<8Tttbl• nep• OA

120

65 9 9 687 0- - - - - - -

130

2

140

1 5 8 5 5 4 2 - - - -

M3 nepeoi:i M BTOpOH aMOpTM3a4MOHHblX rpynn.

KOA HanorOBOA ni.ron.i

CpeAHA11 CTOMMOCTb Heo6naraeworo HanoroM MM}'Ule<:T83 39 ONt'TM blM nepMOA .QoAA 6ari8 HCOBOH CTOl1MOCTII

5 7I - - - - - - - - - - - -

o6be!CT8 HeA8MlCMMorO

TaKRM o6pas oM, B rpa<l>y -

o1 o2

3

pas.u.ena

2 .n;om KHbI

rrorracTb:

He,D;BHJKHMbie OCHOBHbie cpe)J.CTB a, c KOTOphlX KOMIIaHH.H IIJiaTHT

Hanor HCXO,D;.H H 3 cpe.n;HerO)J.OBOll CTOHMOCTH; -

,n;Bm KHMhie o cHOBHbie cpe.n;cTBa TPe Theli-.n;eC.HToli aMOpTH3aIJ;HOHHbIX

rpynrr

H e 3aBH CHMO OT Toro, B K aKOM r o .n;y K OMIIaHH.H rrpHH.HJia HX K yqeTy.

npHMep 1. KaK 3anonHHTb rpa<f>y 3 pa3Aena 2. OcraT04Ha.R CTOHMOCTb HMyw,ecrsa 000 «PaAyra» Ha 31 AeKa6p.R 2014 fOAa COCTaB/l.R/la 68 950 340 py6.

B 3TY cyMMY BXOAHT CTOHMOCTb HMy-

w,ecrsa nepsoi1 H sropoi1 aMoprnJal...\HOHHblX rpynn, nocras11eHHblX Ha y4e1 AO 1.RHBap.R 2013 roAa, -

8425655 py6. B npow110M roAy 3TH aKTHBbl

0611ara11HCb Ha/lOfOM, a C 2015 fOAa OHH He .RBJl.RtOTC.R 06beKTOM. no3TOMY 6yxra11rep HCKJ1t04H/l HX CTOHMOCTb HJ pac4er a.

B 10 >Ke speM.R y KOMnaHHH ecrb ABH>KHMoe HMyw,ecrso rpe1bei1-Aec.Rroi1 aMoprn3al...\HOHHblX rpynn CTOHMOCTbtO 7 125 315 py6. OHO nocraBJleHO Ha y4eT noc11e 1 .RHBap.R 2013 fOAa, n03TOMY B npOWJlOM fOAY 6bll10 OCB060>t<AeHO

............. .......................................................................................................................................................................................... BbICTpbie OTB8TbI .............. ...... ..... .. .. ..... .... .... .... ... .. ....... .......... .. .. ........... ............ ........... .......... ............. ......... .. ........... ...... ..... .. .................... ........... .... .

0

Hanore Ha MMy~eCTBO c Ka.qactpOBOH CTOMMOCTM He.qBM>KMMOCTM

1. y KOMilaHHH ecTb .n;ua a.n;aHHJI, HaJior c KOTOphlX ua.n;o UJiaTHTb HCXONf H3 Ka.n;acTpOBOH CTOHMOCTH. KaK B pac".leTe no HaJiory Ha HMym;eCTBO aa I KBapTaJI aanoJIHHTb p aa,n;eJI 3? IIo Kamp;oMy a,n;amuo Ha,n;o aanoJIHHTb p aa,n;eJI 3 oT,n;eJThHO (nHCbMO <l>HC P occmr OT 16 OKTH6pH

2014 r. N2 BC-4-11/21488).

70

2. KoMnaHHH npnua~emHT o<l>nc B a.n;aunu, no HeMy rrpoue.n;eua Ka.n;acTposax ou;eHKa. B paa,n;eJie 3 ua.n;o OTpaaHTb TOJibKO Ka.n;acTpoBbIH HOMep o<l>nca HJIH HOMep 3,IJ;3HHJI Tome? B p aa,n;eJie 3 Ha,n;o aanoJIHHTb cTpOKY 015 «Ka,n;acTpOBhlH HOMep noMem;eHHJI» (m1cbMO <l>HC Pocc1111 OT 8 MaJI 2014 r. N2 BC-4-11/8876).


I'JrnB6yx · M7, anpeJib 2015 rop;a

G

or Hanora. Ho opraH1-1Ja41-1si B AeKa6pe 2014 roAa npeo6pa3oaa11acb "13 3AO B 000. 3Ha4"1T, c 1 SlHBapsi 2015 rDAa AOll>KHa nnarnTb Hanor c 3T"1X AB"1>K"1MblX o6beKTOB. no3TOMY 6yxramep BK/ll04"1Jl "1X CTOHMOCTb B pac4eT. B "1TOre OCTaT04HaSl CTOHMOCTb 0611araeMoro HMyw,ecTBa Ha 1 SlHBapsi 2015 rOAa COCTaB"111a 67 650000 py6. (68950340- 8425655 + 7125315). Ocraro4Hasi cro1-1MOCTb 0611araeMblX aKrnsos a c11eAyiow,1-1x Mecsi4ax I KBaprana cocraa1-111a: -

Ha 1 cpespansi -

66 54 7 913 py6.; Ha 1 Mapra - 65 445 826 py6.; Ha 1 anpensi - 64343 739 py6.

CpeAHsisi CTOHMOCTb 0611araeMoro 1-1Myw,ecraa Ja I Ksapran -

65 996 870 py6.

((67650000 + 66547913 + 65445826 + 64343 739): 4). no11y4eHHb1e 41-1cppb1 6yxramep 000 «PaAyra» pa3Hec no crpoKaM 020-

050 1-1 120 rpacpb1 3 pa3Aena 2, KaK noKaJaHo a 06pa34e.

> 10

CTOHMOCTL JILrOTHOro HMym;ecTBa. B OTHOIIIemu1 ,lJ;BHmHMoro HMy-

iu;ecTBa, KOTOpoe KOMIIaHIUI rrp1rn6pena IIOCJie l .!IHBap.ll 2013 ro,n;a, rrpHMeH.ffeTC.ff JinroTa, H HanoroM 3TH aKTHBbI He o6naraIOTC.ff. Rax MbI yme CKa3aJIH Bblllle, HCKJII0 1IeHHeM H3 3TOro rrp aBHJia .ffBJI.fflOTC.ff o6'beKTbI, IIOJIY'IeHHDie rrocne l .llHBap.ll 2013 ro,n;a B rrpou;ecce peopraH11sau;1111, JIHKBH,n;au;HH JIH6o OT B3aHM03aBHCHMbIX KOMIIaHHH HJIH cPH3HqecKHX JIHIJ;. OcTaToqHyIO CTOHMOCTb OCHOBHbIX cpe,n;CTB, rro,n;rra,n;aIOiu;HX rro,n; JibroTy, Ha,n;o OTpa3HTb B rpa<Pe 4. B cTpoKe 1 3 0 pas,n;ena 2 HymHo oTpasHTb KO,n; aToii JibrOTbI. B rrepeqHe YTBepm,n;eHHbIX KO,lI;OB, KOTOpbI H eCTb B rrpHJIOJiteHHH 6 K Ilop.ll,n;Ky sarrOJIHeHH.ff pacqeTa, OTCYTCTByeT KO,n; ,lI;JI.ff ,n;aHHOH JibrOTbl. B e,n;n OHa ,n;eiicTByeT TOJibKO c 2015 ro,n;a. KaK MbI BbI.ffCHHJIH B <PHC , B rrpHKas

Ocropo>t<Ho!

N2

MMB-7-11/895 o<PHu;HaJibHO BHeCTH 3TOT xo,n; TOJibKO co611pa10TC.ff.

Ec11H He yKaJaTb Ko,o,

Ho rroxa ,n;oKYMeHT He o6HOBJieH, q11HOBHHKH peKoMeH,n;yroT ,lI;JI.ff JibrOTH-

11brorb1 , Kornpy10 sb1

pyeMoro ,lI;BHJ!tHMOrO HMyiu;eCTBa CTaBHTb KO,n; 2010257 (rrHCbMO <PHC

HCn0/1b3 yere, Ha/10-

PoccHH OT 12 ,n;exa6p.ll 2014 r.

N2

BC-4-11/25774). E cJIH xo,n; He rrocTa-

BHTb , HaJiorOBHKH sarrpOC.ffT IIO.ffCHeHH.ff HJIH YTOTJHeHKY.

3. Ka.zi;acTpOBaH CTOHMOCTL ocln1ca He orrpeµ;eJieHa, HO ecTL CTOHMOCTL aµ;aHH.H. KaK aanoJIHHTL pac'leT? B CTpoKe 020 paap;eJia 3 pacqeTa Hap;o oTpa3HTb Kap;acTpoByro CTOHMOCTb noMem;eHHH. Ee Hap;o p accqHTaTb c yqeToM ,IJ;OJIH oqn1ca B o6m;e:H 1rnom;ap;H ap;amm (nHCbMO <I>HC PoccHH OT 16 OKTH6pn 2014 r. Ni BC -4 11121488).

roBHKH Moryr JanpoCHTb no.RCHeHH.R.

4. KoMnaHHH npHo6peJia He,IJ;B.H3CHMOCTL B <)>eupaJie. KaK OTpaaHTL B pac'leTe auaHcoBLiii 11JiaTem aa I KBapTaJI? CYMMY nJiaTema no HaJiory aa I KBapTaJI oTpaaHTe B cTpoKe 090 paap;eJia 3. Ho cHaqaJia nocqHTaihe CYMMY aBaHca c yqeToM cnen;HaJibHoro K03cPcPHD;HeHTa -t ~rnae6y:x• N2 5, 201 5, 44.

71


B 1-'l<PHC N2 10 nor. MocKee OT 000 «PaAyra» OT'ieTHOCTb

Harror H

l-1HH/Knn 7710123456/ 771001001 AApec: r. MocKBa, y11. KpacHaSI npeCHSI, A· 12 I-lex. N2 24 or 24 Mapra 2015 r.

nOJICHEHHJI

Ba>t<HaR ,qeTanb B nosicHeH1.u1x

0 npHl.IHHaX pacxo>t<,qeHHJI OCTaTOl.IHOH CTOHMOCTH HMy114eCTBa

npHBeAHTe KOH-

Ha

KpeTHble 4Hcppbl -

31.12.2014 H 01.01.2015

3Ae11a 2 AeK11apa4HH no Hanory Ha HMYll\eCTBO 3a 2014 rOA 000 «PaAyra»

KaKaSI OCTaT04HaSI

yKa3a/10 OCTaT04HY

CTOHMOCTb HMy-

cpeACTB cocrae11si11a 68 950 340 py6. 0AHaKo B crpoKe 020 pa3Aena 2 pac4era aeaHCOBblX

ll\eCTBa 6b111a

nnaTe>KeH no Ha11ory Ha HMyll\eCTBO 3a I KBapTan 2015 roAa OCTaT04HaSI CTOHMOCTb Ha 1 SIHBapsi

Ha 31 AeKa6psi H KaK OHa H3MeHH11acb Ha 1 siHeapsi.

H o6bsiCHHTe npH4HHbl 3TOH HeCTblKOBKH.

TOHMOCTb 0611araeMoro HMYll\eCTBa Ha 31 AeKa6psi. CTOHMOCTb OCHOBHblX

cocTae1111a 6 7 6 50 000 py6. T aKoe pacx0>t<AeHHe 06yc11oe11eHo cneAYtOll.IH M: -

ABH>KHMble aKTHBbl nepBOH-BTOPOH aMoprn3a4HOHHblX rpynn, KOTOpble KOMnaHHSI npe>KAe

BK/1t04a11a e pac4eT Hanora, c 1 siHeapsi 2015 roAa He npH3HatOTCR 06beKTaM11 Hanoroo611o>t<eHHS1 (noAn. 8 n. 4 CT. 374 HK P<P). A noTOMY H3 OCTaT04HOH CTOHMOCTH Ha 1SIHBapR000 «PaAyra» HCKl1I0411110 3TH o6beKTbl. 06L11aS1 CTOHMOCTb TaKHX aKTHBOB - 8 425 655 py6.; -

ABH>KHMble o6beKTbl TpeTbeH-AeCSITOH aMoprn3a4HOHHblX rpynn, KOTOpble npeAnpHSITHe

no11y411110 B 2014 rOAY B pe3yllbTaTe peopraHH3a4HH H3 3AO B 000, c 1SIHBapsi2015 roAa 0611arat0TCSI Ha11oroM Ha HMYll\eCTBO (n. 25 CT. 381 HK P<P). no3TOMY KOMnaHHSI BK/ll041·1/1a OCTaT04HYIO CTOHMOCTb TaKHX ABH>KHMblX o6beKTOB B Hanoroeyt0 6a3y no Hanory Ha HMYll.leCTBO. Ha 1 SIHBapsi 2015 rOAa 06L11aS1 CTOHMOCTb ABH>KHMblX aKTHBOB, nony4eHHblX B pe3yllbTaTe peopraH11Ja41111, paeHa 7 125 315 py6. TaKHM o6pa30M, OCTaT04HaSI CTOHMOCTb OCHOBH blX cpeACTB, 0611araeMblX Ha11oroM Ha HMYll.leCTBO, Ha 1 SIHBapsi 20 15 f OAa COCTaBHJla 67650 000 py6. (68950340- 8425655 + +7125315).

1-1.1-1. HeaHoe

reHepallbHblH AHpeKTOp

Cpe,n;moro CTOliMOCTb ,n;BBJKKMOI'O KMy rn;ecTaa, rro,n;rra,n;arorn;er o rro,n; Jihr oTy, 3a I KBapTaJI Ha,n;o OTpa3HTb B CTpOKe 140 pa3,n;eJia 2. npHMep 2. KaK 3anonHHTb rpa<l>y 4 pa3Aena 2. Bocnollb3yeMc.R AaHHblMl-1 npeAblAyw.ero np1-1Mepa. B 2014 roAy

000 «Pa-

Ayra» np1-106peno rpy3oso~ asroM061-111b 1-1 np1-1H.R110 ero Ha y4eT s Ka4ecrse OCHOBHOro cpeACTBa. no cpoKy csoero 1-1cnO/lb30BaH"1.R asTOM061-111b OTHOCHTC.R K n.RTO~ aMoprn3ai..tHOHHO~ rpynne, a noTOMY .RB/l.ReTC.R o6beKTOM A11.R Hanora Ha HMyw,eCTBO. B CB.R3"1 c 3T"1M KOMnaHl-1.R Y4lla CTOHMOCTb 3TOro asr0Mo61-111.R np1-1 3ano11HeH1-11-1 rpacpb1 3. Ho np1-1se11a 3TY CTOHMOCTb 1-1 s rpacpe 4, nocKOllbKY Ha Hero pacnpocrpaH.ReTc.R Hosa.R llbrora. BeAb asr0Mo61-111b .RB/l.ReTC.R AB"1>K"1MblM HMyw,ecTBOM 1-1 nocTaB/leH Ha y4eT noc11e 1 .RHBap.R 2013 roAa (n. 25 er. 381 HK Pct>). OcraT04Ha.R CTOHMOCTb asr0Mo61-111.R s I Ksapra11e cocras1-111a:

72


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

-

G

Ha 1 RHBapsi -

1 785 310 py6.; Ha 1 cpeapa11si - 1652 131 py6.; Ha 1 MapTa - 1518952 py6.; Ha 1 anpe11si - 1385 773 py6.

3rn AaHHble 6yxramep KOMnaHHH 0Tpa3H/1 B CTpOKax 020-050 rpacpbl 4 pa3Aefla 2. AB CTpOKe 140 OH npHBeJl cpeAHIOIO CTOHMOCTb, KOTOpasi COCTaBHJla 1585542 py6. ((1785310 + 1652131+1518952 + 1385773): 4).

>10

KaK 00'1>.HCHHTh pa3HHIJ,Y B CTOHMOCTH Ha KOHCIJ, H HaqaJio ro.u;a

TaK KaK ,n;BlUKMMOe MMym;ecTBO o6rraraeTC.H HarroroM no HOBhlM npaBMrraM, y KOMnaHMH B pac"<IeTe 3a I KBapTaJI no ,n;aHHbIM Ha

1 .m rnapx MomeT 3Ha"<IMTbC.H oµ;Ha OCTaTO"<!Ha.H CTOMMOCTb, a B µ;eKJiapau;HM 3a 2014 ro.z:i; no µ;aHHhlM Ha 31 µ;eKa6px - .z:i;pyrax. Tor.z:i;a y HarroroBMKOB, B03MO:>KHO, B03HMKHeT Bonpoc, c "<IeM CB.H3aHo pacxom,n;eHMe. MomHo ,n;om,n;aTbC.H 3anpoca no.HCHeHMH JIM6o cpa3y npMJIO:>KMTb MX K ,n;eKJiapau;MM. <l>opMa nO.HCHeHHH -

CBo6oµ;Ha.H. 06pa3eu; >72 .

JIHHA IIIYBAJIOBA,

aRcnepT mypHaJia «I'JiaB6yx»

3nEKTPOHHbl171 >KYPHA/1 «KAAPOBOE AEnO» noMO>KET O<J>OPMlllTb Jll060lil KAAPOBbllil AOKYMEHT

___ ..__ _ --______ . . . . . . __ _ __..___ ~

.........,• .._....,...OTtlfa.

~-.......,..~~

~-,

. . ece•o••...-enp6t

~-·-C

--r-

__,.

~Wlltura"a

... ,,._........_~ .. 1116cn'1Mw1w1•4CISJ

CVICTEMA YMHOro noVICKA noMO>KET HAVtTVI nl06YIO CTATblO V13 >KYPHAnA, AOKYMEHT V13 nPABOBOVt 6A3bl Vlnl.11 HY>KHblVt 06PA3EL\

"':!: "'

~

nonP06Y171TE 6ECn/1ATHO HA 311.KAE/10.PCI> 73


0TqeTHOCTb HoBaH ~eKJiapau;HH no EHB,[(

KaK 3a110JIHHT1> HOByro

AeKJiapa~Hro no

EHB,11;

u

3a rrepBbIH KBapTaJI

Bee caMoe Baacuoe

0 Paa,n;en 1

He neperryTaiiTe cpoKH c,n;aqH If ynJiaTLI OT-cuITaTbC.ff -

27

CYMMY EHB,D; K yrmaTe pacc"'IHTbIBaIOT

no 20 anpen.ff BKJIIO"'IH-

TeJibHO, ynJiaTHTb HaJior HO no

no Kam,n;oMy OKTMO. 06pa3en; >76

BKJIIO"'iHTeJib-

anpen.ff >75

•

0

Paa,n;en 2

0

3TOT pa3,n;eJI 3anoJIH.ffIOT OT,D;eJibHO

CTapLIH 6naHK He npHMYT Ilo3TOMY He nepenyTaHTe, HCnOJib3yihe

no Kam,n;oMy BHAY npe,n;rrp11H11MaTeJibCKOH ,n;eHTeJibHOCTH. Ern;e o,n;11H

HOBYIO cPOPMY >75

o6pa3en; >78

Paa,n;en 3

0

BoJibHH"'IHbie rroco611.ff noKa3bIBaihe He OT,D;eJibHO, KaK paHbIIIe, a BMeCTe c C)TMMaMH, Ha KOTOpbie Bbl CHHmaeTe Hanor. If cHoBa 06pa3en; - >79

Xo'ly npeAynpeAHTb, 4TO Ja HeceoeepeMeHHoe npeACTaBJ1eHHe AeKJ1apa4HH wrpacp - 5 npo1..1eHroe OT HeynJ1a4eHHOH cyMMbl HaJ1ora, HO He MeHee 1000 py6.


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

,ll;eKJiapau;mo no BMeHeHKe 3a I KBapTaJI 2015 ro;:i;a rrpe;:i;cTOllT 3arroJIHllTh

G

cl>opMaT. Ha CTapoM 6JiaHKe llHCIIeKTOpbl BrrpaBe He rrpllHHTb OT"<IeTHOCTb

20

(rr. 3 CT. 80 HK P<I>). H ecn11 BOBpeM.H ee He rrepe;:i;enaTh, TO ;:i;eKJiapau;mr

KpaHHliM cpoK,

Ha HOBOM 6JiaHKe. OH YTBep.JK,ll;eH rrp11Ka30M <I>HC Pocc1111 OT 2014 r. M MMB-7-3'353. 3T11M

4 llIOJI.H

me rrp11Ka30M yTBep.m;:i;eH :meKTpOHHhIH

anpem1 -

6y;:i;eT C"'IllTaTbCH Hec,n;aHHOH. 3To MO.meT rrp11BeCTll K 6JIOK11pOBKe Bcex

Kor,a;a Ha,a;o

C"<IeTOB KOMIIaHllll II mTpa<Py MllHHMYM 1000 py6. (rro;:i;rr. 1 II. 3 CT. 76,

c,a;aTI> ,r:i;eKJ1apa-

CT. 119 HK P<I>).

u;mo no EHB,IJ; sa I KBapTaJI

CpoK c,11;aq11;:i;eKJiapau;mr11 cpoK yrrnaThI HaJiora pa3.Jm'IaIOTCH. ,ll;eKJiapaD;HIO CJie;:i;yeT rrpe,ll;CTaBllTb B HaJIOrOByIO HHCIIeKD;HIO ,ll;O 20 arrpeJIH BKJIIO"'IHTeJihHO. YIIJiaTllTh HaJior MO-'KHO 27-ro q11CJia. CpoK orrnaThI rrepeHOCllTCH c 25 arrpen.a, rrocKOJibKY OH BhIIIaJI Ha cy66oTy (rr. 1 CT. 346.32 HK P<I>). B n;enoM HOBa.H cpopMa ,n;eKJiapau;1111 rroxo.ma Ha rrpe,n;hr,n;ym;yro. 0Ha TaKme BKJIIO"<IaeT B ce6.H TllTYJibHbIH JillCT II TPll pa3,zi;ena, KOTOpbie KaK pa3 11 rrpeTeprren11 113MeHeH11.H.

Pa3µ;eJI 1 B o6HOBJieHHoli ,11;eKnapau;1111 6oJihllle He HymHo yKa3hIBaTh KBK. Ho ,n;JI.H OKTMO OTBe,n;eHo cpa3y HeCKOJihKO cTpoK. 3To HymHo, "<IT06b1 o6ecrre"<IllTh pa3,n;eJihHbIH yqeT, eCJill KOMIIaHll.H llJill rrpe,n;rrpllHllMaTeJih 3aHllMaIOTC.H ,n;e.aTeJihHOCThIO, o6naraeMoli EHB,ll;, B pa3HbIX MeCTHOCT.HX. Ilp11 3aIIOJIHeHHll STOro IIOKa3aTeJI.H, rro,n; KOTOpbIH OTBO,ll;llTC.H O,ll;llHHa,n;n;aTb 3HaKOMeCT, CB06o,n;Hbre KJieToqKll MO-'KHO OCTaBllTb rrycTbIMll HJill IIOCTaBllTb B HllX rrpoqepKll. Harrp11Mep, ,ll;JI.H BOCbMll3Ha"<IHOro KO,n;a no OKTMO 12345678 B rroJie «Ko,n; no OKTMO» 3arr11chrnaeTC.H 3Ha"<IeHlle 113 O,ll;llHHa,n;n;aTll CllMBOJIOB «12345678 - - - ». Ilo cTpoKe 020 yKa3hIBaIOT cyMMY EHB,ll; K yrrJiaTe. 06paT11Te BH11MaH11e: ero paCC'IllThIBaroT OT,ll;eJihHO no Kam,n;oMy OKTMO. Ecnn cTpoK 010 11 020 6y,n;eT He,n;ocTaTO"<IHO, TO Hy.mHo 3arroJIHllTh ;:i;Ba llJili HeCKOJibKO JillCTOB p a 3,n;eJia 1 ,n;eKJiapau;1111.

npHMep 1. KaK 3anonHHTb pa3Aen 1 AeKnapa1.4HH 000 «Paccaer» 3aHHMaerc.s:i po3HH4HOH roproaneH a ropoAax MocKoacKoH 0611acrn H npHMeH.s:ier cne4pe>t<HM a BHAe EHB,LJ,. K yn11are 6btllH Ha4HCJleHbt c11eAytow,1-1e cyMMbt EHB,LJ,: nywKHHO {OKTMO 46647101) - 60291 py6.; CocppHHO {OKTMO 46 647163) - 35000 py6.; "1aaHreeaKa (OKTMO 46 732000) - 30000 py6.;

75


0T"<IeTHOCTb HoBaa p;eKJia pan;Ha rro EHB,ll;

PaJAen 1. CyMMa eAMHOf O Hanora Ha BMeHeHHbl MAOXOA, OOAne>Kal14aJ1 ynnaTe B 610A>KeT noKa3amenu

Koo cmpoKU

3H81/8HUR flOK83BmeneD

2

3

KoA noOKTMO

010

CyMMa 8AllH0f0 Hanora HB BMeHeHHblii AOXOA. n0Ane>1<a1.11afl ynnare :ia Hanoroeblii nepHOA (py6.)

020

4 66471 01- - 60 2 91

(crp. 040 pa3,11ena 3 X (cyMMa CTpOOC 110 ecex pal.Qenoe 2 no ABHHOMY co,11y OKTMO I crp. 010 paJAena 3))

KoAnoOKTMO

010

CyMMa BAl1H0f0 Hanora Ha BMBHBHHblH .llOXOA. no.anell<al.llaft ynnare Ja Hanoroe1>1ii nep110A (py6.)

020

4 66471 63- - 35000

(crp. 040 pa3,11ena 3 X (cyMMa CTJ>OIC 110 ecex pa3,11enoe 2 no ABHHOMY co,11y OKTMO I crp. 010 paJAena 3))

KOA noOKTMO

010

CyMMa BAllHOfO Hanora H BHBHHbl11.llOXOA, no,11neJ1Ca1.11aA ynnar Hanoroe1>111 nepHOA (py6.)

020

(crp. 040 pa3,11an (cyMMa CTpOOC 110 ecex pa3,11enoe 2 y OKTMO I crp_010 pa3,11ena 3))

K6K HOKATO K6K 6011bwe yKa3blBaTb He HY>KHO.

A

cTpoK

010 H 020 3ano11H.RHTe CTOJlbKO,

KOA no OKTMO

010

4 6732 000- - 30000 4 6647152- - -

CyMMa e,1111Horo Hanora Ha BMBHBHHblii ,llOX0,11, no.11118*aL11aA ynnare Ja Hanoroeblii nep110.11 (py6 .) 020 (crp. 040 pa3,11ena 3 X (cyMM8 crpoc 110 ecex pa3,Qenoe 2 no AIHHOMY co,11y OKTMO I crp. 010 pa3,11ena 3)) KOA noOKTMO

010

20000 4 664715 4- - -

CyMMa BAllHOfO Hanora Ha BMBHBHHblii ,llOX0,11. no.1111e>1<a1.11aA ynnare 3a Hanoroe1>11i nepH0.11 (py6 ) 020 (crp. 040 pe3,11ena 3 X (cyMM8 CTpOOC 110 ecex paJAenoe 2 no ABHHOMY co,11y OKTMO I crp. 010 p13.11ena 3))

18000

CKOJlbKO y sac BHAOB Ae.RTeJlbHOCTH

no pa3HblM

OKTMO.

KOA no OKTMO

010

4 6743000- - -

CyMrAa BAllHOfO Hanora Ha BMBHeHHbll1,llOXO,ll. no.11neJ1CaL11aR ynnare Ja Hanoroeblii nep110.11 (py6.) 020 (crp. 040 paJ,qena 3 X (cyMMa crpoc 110 acex paJ,qenoe 2 no A&HHOMY co,11y OKTMO I crp. 010 pa:1.11ena 3))

22000

AwyKHHO (OKTMO 46 64 7 152) -

20 000 py6.; 3e11eHorpaACKHH (OKTMO 46647154) - 18000 py6.; KpacHoapMeHCK (OKTMO 46 743 000) - 22 000 py6. Pa3Aefl 1 AeK11apa4HH no EHBA 6yAeT Bblrfl.RAeTb, KaK noKa3aHo Ha 3TOH crpaHH4e.

Paap;eJI 2 Pas.n;eJI

2

o6HOBJieHHOH .n;eKJiapa:a;1ur sarroJIHHIOT OT,ZJ;eJibHO no Ka:m.n;o-

MY BH,ZJ;Y rrpe.n;rrpHHHMaTeJibCKOH .n;eHTeJibHOCTH.

A

ecJIH HM saHHMaIOT-

CH B HeCKOJibKHX OT,ZJ;eJibHO paCIIOJIO;JKeHHbIX MeCTax, TO e ro 3aIIOJIHHIOT

76


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

G

oTp;eJihHO no Kamp;oMy H3 KO)I;OB OKTMO. To ecTh ecJIH y KOMrraHHH

nposepbTe CyMMbl

ecTb p;Ba MarasHHa B pa3HbIX ropop;ax, TO pasp;eJI 1 6yp;eT o6:rn;Hii, a pas-

nepeA CAa4eM AeK11a-

p;eJI 2 no Kamp;OMY Mara3HHY -

paL1HH no EHBA

oTp;eJibHbiii (rr. 5.1 IIopHp;Ka, yTB. rrpH-

Ka30M <l>HC PoccHH OT 4 HIOJIH 2014 r . •M MMB-7-3'353).

npoeepbTe ee noKa-

B 3TOM pasp;eJie Terrepb He HymHo rrHcaTb KO)I;bI oKa3bIBaeMhIX ycnyr

3aTenH no KOH-

no OKYH. Ho Terrepb TYT ecTb HOBbie rpa<l:>b1 1, 2, 3 H 4 B cTpoKax 070-

TPOllbH blM COOT-

090. B rrpep;b1p;y:rn;eii p;eKJiapau;mr HX He 6hlJIO. IIo 3THM cTpoKaM B rpa-

HOWeHi-tRM OT <PHC

cl>e 4 pacc"<IHTbrnaeTCH HaJioroBaH 6asa sa Kamp;b1ii MeCHIJ; OT"<IeTHoro

PoccHH (nHCbMO

rrepHop;a. B pac"<IeT rrpHHHMaIOTCH BeJIH"<IHHa cPH3HtiecKoro rroKasaTe-

OT 9 AeKa6pR 2014 r.

JIH B rpa<l:>e 2 3THX CTpOK H 6asoBaH )I;OXO)I;HOCTb, CKOppeKTHpoBaHHaH

N2 r A-4-3/ 25464).

Ha K03cPcPHIJ;HeHThl Kl H K2. 0HH B 3TOM cJiy-qae YKa3hlBaIOTCH B rpa-

BeAb pacxo>K-

<Pe 3 CTpOK 050 H 060. qT06bI orrpep;eJIHTb IlOKa3aTeJih ,ZJ;JIH sarrOJIHeHHH

AeHHR -

rpaci>bI 4 CTpOKH 070, HymHO rrepeMHOmHTb ITOKa3aTeJIH CTpOK 040, 050,

AllR HHCneKLIHH

060 H rpa<l:>bI 2 CTpOKH 070 (rrop;rr. 7 IT. 5.2).

3aTpe6oeaTb y eac

AHaJiorH"<IHO pacc"<IHTblBaIOTCH 3Ha"<IeHHH p;JIH sarroJIHeHHH rpacPbI 4 CTpOK 080 H 090. TOJihKO B Ka"<IeCTBe "<IeTBepToro MHOmHTeJIH

3TO noBOA

Ha KaMepanKe noRcHeHHR .

6epyTCH 3HaqeHHH rpa<l:>hl 2 CTpOK 080 H 090 COOTBeTCTBeHHO, KOTOpbie aHaJIOI'H"l!HhlM o6pa30M rrepeMHOmaIOTCH Ha K03cPcPHIJ;HeHTbl H 6a30ByIO )I;OXO)I;HOCTb. EcJIH rrocTaHOBKa Ha yqeT HJIH CH.HTHe c yqeTa B Ka"<IeCTBe rrJiaTeJib:rn;11Ka EHB)J; cJiyqHJiacb B cpep;HHe Mec.Hn;a, TO HaJioroByro 6asy, yKa3bIBaeMyIO B rpa<l:>e 4 no CTpOKaM 070-090, HymHO CKOppeKTHpOBaTb Ha KOJIH"<IeCTBO 0Tpa60TaHHb1x KaJieHp;apHhIX µ;Hen. B 3TOM CJiyqae ee HymHO pasp;eJIHTb Ha KOJIH"<IeCTBO KaJieHp;apHbIX p;Heii B COOTBeTCTByro:rn;eM MeC.HIJ;e H YMHOmHTb Ha KOJIH"<JeCTBO OTpa6oTaHHbIX )I;Heii. KaK B o6pasu;e >78 B cTpoKe 100 pasp;eJia 2 yKa3hlBaIOT BeJIH"<IHHY BMeHeHHoro µ;oxop;a sa OT"<IeTHhlll KBapTaJI no COOTBeTCTByro:rn;eMy BHAY p;e.HTeJibHOCTH (rrop;rr. 8 n. 5.2 Ilop.Hp;Ka). ,1J;JI.H 3Toro sHa"<IeHH.ff rpa<l:>hl 4 no cTpoKaM 070090 CYMMHpyIOTC.ff. CYMMY HaJiora no BHAY p;e.HTeJibHOCTH, KOTopyro Heo6xop;nMo sanJiaTHTb sa OT"<IeTHblll KBapTaJI, YKa3bIBaIOT B CTpOKe 110. ,1J;JI.ff ee pacqeTa 3HaqeHHe no CTpOKe 100 YMHOmaIOT Ha CTaBKY 15 npon;eHTOB. npHMep 2. KaK 3anonHHTb pa3Aen 2 AeKnapa1.4HH 000 «PaccaeT» 3aHHMaerc.s:i p03HH4HOH roproaneH HenpOAOBO/lbCTBeH-

HblMH roaapaMH B ropOACKOM noce11eHHH nywKHHO MocKOBCKOH 0611acrn a Mara3HHe c n11ow,aAbto roproaoro 3a11a 50 KB. M. 6a3oaa.s:i AOXOAHOCTb ycraHoaneHa a pa3Mepe 1800 py6. Ko3cf:>cf:>1-11..11-1eHT K 1 -

1, 798; K2 -

1,0.

16 Mapra Mara3HH npeKparn11 caoto pa6ory. Pa3Aen 2 AeK11apa1..11-11-1 no EHBA 6yAeT Bblrll.RAeTb raK ---+ 78

77


0T"<IeTHOCTb HoBaa p;eKJiapa:u;Ha rro EHB)J;

<l>parMeHT pa3,u;eJia

2 ,u;eKJiapau;nn no EHB,IJ, Koa cmpoKu

noKa3amenu

3Ha~eHue

noKa3ameneii

3

2

. 1:8 00

5a30B8Sl AOXO.QHOCTb Ha e.Ql1Hl14Y cjJl131140CKoro noKa3aTeJ1Sl B M0CSl4 (py6 .)

040

KoppeKT11pyio1J.111~

050

1

7 9 8.

060

1

0: - -

K03cjJcjJ11411eHT K1

Koo cmpoKU

Konmecmeo KaneHi!apHblX i!Heii BenuwHa ocy14ecmeneHUR i!e11menbHocmu e t;puJU46CK020 Mec114e nocmaH06KU Ha Y4Bm (CHRmUR noKaJamen11 c y4ema) e KB4ecmee Hanoaonnamenb14uKa ei!uHoao Hanoaa

Hanoa06aR 6aJa c y4emoM Konu4ecmea KaneHi!apHblX i!Heii ocy14ecmeneHUR i!e11menbHocmu e Mec111<e nocmaH06KU Ha y4em (cH11mu11 c Y4ema) e Ka4ecmee Hanoaonnamen1>14uKa ei!uHoao Hanoaa

4

HanoroBaA 6a3a

Tenepb e AeKnapa4HH HY)f(HO noKa-

B: 1 Mecsi4e Keaprnna

070

5 0

16: 1 8. 2 0

2 MBCSll.IB KBaprnna

080

5 0

161820

3 Mecsi4e Keaprnna

090

5 0

3aTb KOHKpeTHblH pacyer Hanoroeoii 6a3bl e rpa¢ax

1 5

78 3 0 0

1, 2,

100

401 940

110

602 91

3 H 4 no Ka)f(AOMY Mecsi4y Keaprana.

Pa3,u;eJI

3

lfaMeHeHHJI B pa3.n;eJie

3 rrpe*.n;e

Bcero CBJI3aHbI c TeM , 'ITO rrpe.n;rrpHHH-

MaTeJIH, He HMerom;He HaeMHbIX pa6oTHHKOB, BrrpaBe )'MeHbillHTb

EHB,Il;

Ha BCIO CYMMY B3HOCOB, yrrJia'IeHHbIX B II<l>P H <l><l>OMC, HC'IHCJieHHblX Hcxo.n;JI H3 CTOHMOCTH cTpaxoBoro ro.n;a (rr.

me

2.1

CT.

346.32 HK

P<l>).

B

TO

BpeMJI opraHH3aD;HH H rrpe.n;rrpHHHMaTeJIH, BbIIIJia'IHBaIOID;He HaeM-

HbIM pa60THHKaM 3aprrJiaTy, KaK H rrpem.n;e, BrrpaBe yMeHbIIIHTb HaJior TOJlbKO B rrpe.n;eJiax

50 rrpou;eHTOB

OT ero C)'MMhl.

B o6HOBJieHHYIO .n;eKJiapau;mo B CBJI3H c 3THM BBe.n;eHa HOBaJI CTpOKa 005. B Heli yKa3bIBaeTcJI rrpH3HaK HaJiororrJiaTeJibID;HKa B 3aBHCHMOCTH OT Toro, eCTb y Hero HaeMHbie pa60THHKH, KOTOpbIM OH IIJiaTHT

1 HJIH 2. 010 ocTaJiacb rrpemHeli. B Heli yKa3bIBaeTcJI CYMMa HC'IHCJieHEHB,Il; (c)'MMa 3Ha'IeHHH B cTpoKe 110 Bcex 3arro JIHeHHhlX pa3.n;e-

3aprrJiaTy, HJIH HeT. CooTBeTCTBeHHO CTpoKa Horo JIOB

A

2 .n;eKJiapau;HH). BOT C)'MMa CTpaxOBbIX B3HOCOB c BbIIIJiaT pa60THHKaM H C)'MMa yrrJia-

'IeHHbIX CTpaXOBbIX B3HOCOB HH)l;HBH,ZJ;yaJihHhlM rrpe.n;rrpHHHMaTeJieM 3a ce6JI OTpamaIOTCJI OT)l;eJibHO no CTpOKaM

78

020

H

030

COOTBeTCTBeHHO


I'JiaB6yx · Nl.7, anpeJib 2015 rop;a

•

"1HH

5 Q2 9 1 3 4 2 4 1

Kn n

5 0 2 9 0 0 1 0 1

111111 1111111111111111 • 02 91

20 42

Pa3 AeJ1

3.

CTP.

G

0 0 9

Pac'leT cyMMbl eAMHOro Hanora Ha BMeHeHHblM AOXOA 33 H 3 110roBblM nepMOA

Koa

noKaJamenu

3Ha'leHue noKaJamen eiJ

cmpOKU

2

3

n Pl13H8K Hanoro nnaTeI1bWl1Ka:

Bblnnan"

1 -

HanoronnarenbW,VIK,

2-

~H,QVI BH,QyanbHbUi! npe,Q npHH HMarenb, He npoH3BOAAW.VIVI 8 blM3 Tbl H ti1H ble B03Harpa>K,QeHVIR

n poH3BO.Qflll4"1H

H HHble eoaHa rpa>K.QeHHA ¢>H3 HYeCKVIM n viuaM;

005

1

¢>Vl3Vl'-t0CKHM n1o14aM

CyMMa 11CYl1CI1eHHOro 38 HanorOBbllit nep110A eA11HOro Han ora Ha BMeHeHHbllil ADXOA (cyMMa 3HaYeH 11~ cTp. 11 0 ecex 3anonHeHHblX pa3Aenoe 2 AeKnapa41111)

010 PaHbwe Bbl OTAenbHO yKa3b1eanH 6onb-

CyMMa CTpaXOBblX B3HOCOB, nnarelKelil 11 paCXOAOB, npeAYCMOTpe HHblX nyHKTOM 2 CTaTbH 346.32 Hanorosoro KOAeKca Pocc111itcKolit ct>eAepa411H , Ha KDTDpble MOlKeT 6b1Tb yMeHbWeHa cyMMa HCYHCileHHOro Ja HanorOBbllit nepHOA eA11HOro Hanora Ha BMeHeHHbllil AOXDA HanoronnaTeilblJ.ll1KOM, np0113BDAlH.411M BblnnaTbl pa60THl1KaM, 38HlHblM B Tex c¢epax AeRTeI1bHOCT"1 HanoronnaTeI1bWl1Ka, no KOTOp blM y nnaYHeaeTcR eA11Hbllit Hanor

020

CyMMa cTpaxoeb1X BJHocoe, ynnaYeHHblX 11HA11Bl1AY3IlbHblM npeAnp11H11MaTeneM B n e HCHOHHbllit QiOHA Pocc111itcKOlit ct>eAepa41111 11 B ct>eAepanbHbllit QJOHA 06A38TBI1bHOro MBA11411HCKOro CTpa)(OB8HHA B 4>11KCl1po88HHOM pa3Mepe

030

9. 0 0 0 0

HH4Hble noco6HR, Bbinna4eHHblX 3a C4eT pa6oroAarenR 3a nepBble TpH AHR 6one3HH. Tenepb 3TH cyMMbl orpa>Ka~he

06111aJ1 cyMMa CA11Horo Hanora Ha BMeHCHHbl~ AOXOA, OOAI1Bll<3W3JI ynnaTe B 610AJ1<eT :ia HanoroeblA n ep110A Aflll cTp. 005 " • 1•: crp. 040 • CTp. 010 -crp. 020 >~ 50% CTp.010 Ailll crp. 005 - •2•: crp. 040 - CTp. 010 - cTp. 030 >• 0

(rro,i:r,rr.

B 0611.1eH cyMMe 040

95 2 9 1

no crpoKe

020.

3, 4 rr. 6.1 Ilop.H,i:r,Ka). HanoMHHM, 'ITO TaKoro ,i:r,eneHHH B rrpem-

Heli ,i:r,eKnapau;1111 He 6hIJIO. Ho cTpOK Bee paBHO cTano MeHhme. B rrpomnoro,i:r,Heii ,i:r,eKJiapau;HH OT,ll,eJihHO )7Ka3hIBaJIHCh CTpaxOBhie B3HOChI H rrocofom ITO BpeMeHHOR HeTpy,i:r,ocrroco6HOCTH, BhIIIJia'!eHHbie 3a C'leT pa6oTo,i:r,aTeJI.H 3a rrepBhle TPH AH.ff 6one3HH. ,D;nH aToro rrpe,i:r,Ha3Ha'!a-

030 H 040 COOTBeTCTBeHHO. Terreph 3Ta II03HIJ;H.H BKJIIO'leHa B o6rn;yro cyMMY CTpOKH 020, Ha KOTopyro MOmHO yMeHbIDaTh HaJIOI'. B cTpoKy 010 rrpemHeii ,i:r,eKJiapau;HH nepeHOCHJiach HanoroBa.H 6a3a, HR'lHCJieHHa.H BO Bcex pa3,i:r,enax 2. Terrepb aToro rroKa3aTeJI.H HeT. Ilo cTpoKe 040 rroKa3hIBaIOT o6rn;yro cyMMY EHB,11; K ynnaTe 3a rrepabIH: KBapTaJI (rro,i:r,rr. 5 rr. 6.1 Ilop.H,i:r,K a). JIHCb CTPOKH

npHMep 3. KaK 3anonHHTb pa3Aen 3 AeKnapa~HH

000 «Paccaer» Ha41-1cm1110 EHB,lJ, 3a I Kaapra11 a cyMMe 185 291 py6. CyMMa ynna4eHHbl X crpaxOBblX B3Hocoa cocraa1-111a 85 000 py6., a noco61-1e no apeMeHHOH HeTPYAOCnoco6Hocrn 3a C4eT KOMnaHHH - 5000 py6. Pa3Ae!I 3 AeK11apa41-11-1 no EHB,lJ, 6yAeT Bblr!l$1AeTb, KaK noKa3aHo BblWe • HI'OPh llIYJihI'A , aKcrrepT mypHaJia «I'JiaB6yx»

79


0TqeTHOCTb

<l>opMa-4 <l>CC

<l>CC

HoBa.s: <l>opMa-4 3a H

I

KBapTaJI -

rro,z:t;cKa3KH

Hal'JI.H,z:t;HLie o6pa3I..I;LI

Bee caMoe Bamuoe

0

0 THTYJibHbIH JIHCT H Il.HTb Ta6JIHI.J, -

1, 3, 6, 7

H

10 -

B HOBOH cI>opMe ecTb pa3)l;eJI no pacxo)l;aM Ha noco6H.H

o6.H3aTeJILHLI ,ll;JI.H Bcex

HHOCTpaHHLIM COTPY,ll;HHKaM

A

Ho 3a

Kor,n;a 3arroJIH.HT1> ocTaJibHbie

Ta6JlllD;bI >81

I

KBapTaJI y Bae He ,n;oJI~Ho 6hITb

HM o,n;Horo Ta1wro rroco6H.H. IJoqeMy

•

0

Bee cyMMLI ,IJ;OJI:>KHLI 61>1Tb

HeB1>1nJiaqeHH1>1e noco6H.H

B py6JI.HX H KOilCHKax

cnpaBOqHQ IlOKa3bIBaHTe

AHaJior~HbIH nop.H,n;OK Terreph

B Ta6JIHI.J,ax

H npH yrrJiaTe B3HOCOB >81

A

2

2

OTpama:UTe B3HOCLI

c onJiaTbl ,IJ;OilOJIHHTCJlbHblX BbIXO,IJ;HbIX

C 1 .HHBap.H 2015

ro,n;a BhI BnpaBe

OITJiaqHBaTh TaKHe ,!l;HH 3a cqeT

<I>CC.

06pa3e:u; - >81 .... ._:

........

6yAeT npo11.1e, . ecm1 4 Cl>CC Bbl CAaAHTe H~_AO>t<H.AaflCb nOCJleAHHX 4HCeJl, KOrAa 6b1Ba10T c6oH. Ew,e coeery10 no B03MO>t<Hocrn ceepHTbCfl 3apaHee c cpOHAOM H y6eAHTbCfl, 4TO ece n11are>t<H e I Keapra11e npow111-1.

80

8

no HHOCTpaH:u;aM 3anoJIHHTe

HOBYIO Ta6JIHD;y

B Ta6JIHI.J,e

H

3 .1.

06pa3en; - >83

-t 82


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

3a I KBapTaJI 2015 ro.n;a e.n;aBaTh <l>opMy-4 <I>CC HyjfrnO 6y.n;eT Ha HOBOM 6JiaHKe. OH yTBepm.n;eH rrp1rnasoM <I>CC P<I> OT 26 <l>eBpaJIH 2015 r.

N2 59.

Ha MOMeHT IIO,Zl;I'OTOBKH 3TOI'O HOMepa B rre"<IaTh rrpHKa3 rrpoxo,ZJ;HJI penieTpa:u;mo B MHHIOeTe. Ho B <l>oH.n;e Hae aaBepHJIH, "l!TO K OT"lleTHOH KaMrraHHn 6JiaHK 6y.n;eT roToB. PaeeMoTpHM, qTo B HeM H3MeHHJIOeh B eBH3H Ho rrpem.n;e .n;a.n;HM rro.n;eKaaKy: Bee eTpaxoBaTeJIH B o6HaaTeJihHOM rropH.n;Ke .n;oJimHhI rrpe.n;eTaBHTh THTYJihHhIH JIHeT, Ta6JIHQhI 1 , 3, 6,

8H

9-

20 anpem1

saKawnrnaeT-

CJI cpoR c.n;a-

c He.n;aBHHMH rrorrpaBKaMH B 3aKOHO,ZJ;aTeJihCTBO.

7 H 10 <l>opMhI-4 <I>CC. OeTaJihHhie Ta6mnJ;hI -

G

2, 3.1, 4, 4.1, 4.2, 4.3, 5,

HymHO sanoJIHHTh TOJihKO rrpH HaJIHqHH IIOKa3aTeJieH.

~H 6)'MIDKHOH

4 <I>CC, rroCJie.n;HHM .n;em. )J;JIJI 3JieKTpOHHbIX

IIpH 3TOM Bee cyMMhl )7Ka3hlBaliTe B oTqeTe B py6JIHX H KorreliKax,

OT'IeTOB-

KaK H paHhIIIe. TaKme c KorreliKaMH Terreph rrepe"llHCJIHHTe B3HOChI.

2 7 arrpenJI

,il;o 2015 ro.n;a, HaIIOMHHM, Bee IIJiaTemH B <l>oH,ZJ;hl HymHO 6hlJIO OTIIpaBJIHTh B IIOJIHhIX py6JIHX.

HoBaH cTpoKa ,IJ;JIH B3HOCOB c onJiaT1>1 ,n;onoJIHHTeJI1>H1>1x ,z:i;eTCKHX Bl>IXO,ll;Hl>IX

IIo IIHehMeHHOMY 3aHBJieHHIO pa60THHKa, KOTOphIH BOeIIHThIBaeT pe6eHKa-HHBaJIH,n;a, eMy MOI'YT 6bITh rrpe,n;oeTaBJieHhl qeTbipe ,ZJ;OIIOJIHHTeJihHhIX BhlXO,lJ;HhlX ,ZJ;HH B MeCSIQ. 3a 3TH ,ZJ;HH KOMIIaHHH BhIITJia"l!HBaeT pa6oTHHKY cpe,n;HHH aapa6oTOK (cT. 262 TK P<l>). <I>CC P<I> aa C"tJ:eT cpe.n;cTB H3 <i>e.n;epaJihHOI'O 610,n;meTa B03MeIIJ;aeT KOMIIaHHH TaKHe BhIITJiaThI.

A e 2015 ro,n;a - eIIJ;e H cTpaxoBhie B3HOehI e HHX. B eBH3H e 3THM B Ta6JIHQY 2 <l>opMhI-4 <I>CC ,n;o6aBJieHa .n;orroJIHHTeJihHaH eTpoKa 13 C<l>parMeHT Ta6JI. 2 c 3TOH CTpoKoli MhI rrpHBeJIH Ha 3TOH eTpaHHu;e).

B Heli HymHo oTpamaTh eyMMhI eTpaxoBhIX B3HOCOB, KOTOphre HaqHeJieHhI Ha eYMMhI OIIJiaThl ,ZJ;OIIOJIHHTeJihHhIX BhIXO,ZJ;HbIX ,n;HeH ,ZJ;JIH yxo,n;a

Ta6Jiu:u;a

2

(<t>parMeHT)

PACXO,ll.bl no OI>S13ATEJibHOMY CO~UAJlbHOMY CTPAXOBAHIUO HA CJIYlJAtt BPEMEHHOH HETPY)J.OCIIOCOI>BOCTU U B CBSl3H C MATEPIIHCTBOM D PACXO,lJ;hl, OCYlllECTBJUIEMhlE B COOTBETCTBU:H C 3AKOHO)J.ATEJThCTBOM POCCHHCKOH <t>E,ll.EP AQHH 3A C'IET ME"lKI>IO,ll.JKETHblX TPAHC<l>EPTOB H3 <l>E,ll.EPAJrbHOro I>IO,ll.JKETA, nPE,ll.OCTABJI51EM blX I>IO)J.JKETY <l>OH,ll.A COIJ.DAJThHOro CTPAXOBABD51 POCCHflCKOB <l>E.l(EPA~HH ( y6. KOH.) Pacxo)lbl

HaHMcnosanue CT3Teii pacxop;os

Koll CTpOKH

Kom1qecTBo AUei1, BbITUTaT, noco6uH

B T.11. 3a cqCT CJ>CJl,CTB,

eccro

4

2 < ... > OrmaTa ,11,orronmrrcm,nL.Jx BYXomn.nc 1mcff ruu1 yxo.na Ja

12

12

26 403,96

Crpaxoeh!e 83HOCbl B rocy.uapcreeHHble

13

x

7921,19

ene610J:VKCTHble

<f>HH3H CJJPYCMLlX H J

CTpoKa 13

B 3TOH crpoKe yKa3blea.:ire ece B3HOCbl He TOnbKO e <t>CC P<t>, HO TaK>t<e B n<t>P

<1>0 1utbl, ll3l llfCJteHUblC Ila OIUl3'fY JlOllOJlllHTeJlhULlX

BblXOAHblX ,n;11ett ,WUI yxo.a,a 33 ll.CTbMll · llrrBallllll3MU

< ... > lffOro ( "Y"" • CTpox I+ 3+ 5+ 7+ 8+ 9+ 12+13+14)

15

Cnpaeoqno: 11acmcnem[ble H 11eeblrmaqe1mwe noco61ut

16

267 190,ll

x

22 313,13

34 325,15

81


Eaqe no 3TOH TeMe

3a p;eThMH-HHBaJIHp;aMH. IlpWieM BO Bee cPOH,ll;hl, TO eCTb He TOJihKO

KaK no HOBbtM

B <f>CC P<f>, HOH B Il<f>P H Mep;cTpax.

npasi.111aM on11an1Tb BblXOAHble

Borrpoc o TOM, Hap;o JIH HaqHcJISITh B3HOChl Ha cpep;HHH 3apa60TOK 3a ,ll;HH yx:o.n;a 3a ,n;eThMH-HHBaJIHp;aMH, CIIOpHbIH. 1IHHOBHHKH cqHTaIOT,

N!! 14-03-11/08-13985) .

corpyAHHKOB 3a c4er

qTo Ha,n;o (rrHChMO <f>CC P<f> OT 17 HOSI6pSI 2011 r.

<l>CC Pct> - >«rnae6yx»

B TO JKe BpeMSI cyp;hH yBepeHbI, qTo 3Ta BhIIIJiaTa SIBJISieTCSI KOMIIeH-

~ 22, 2014, 52

ca:a;HOHHOH H rro.n; B3HOCbl He rro.n;rra.n;aeT. IlocJiep;Hee IIO,ll;TBepJKp;eHHe TOMy- orrpep;eJieHHe BepxoBHoro cy.n;a P<f> OT 23 SIHBapSI 2015 r . M 306HT14-7168. IlocKOJibKY B3HOCbl Terrepb B03Mem;aeT <f>CC, MOJKHO o6oHTHCb H 6e3 cPHHaHCOBhIX rroTeph, H 6e3 crropa c rrpoBepSIIOm;HMH. CaM cl>oH,n; rronyqaeT ,n;eHhrH Ha B03Mem;eHHe cpep;Hero 3apa60TKa H B3HOCOB H3 <Pe.n;epaJibHOro 610.n;JKeTa (II. 3 q, 1 CT. 7 <f>e.n;epaJibHOro 3aKOHa OT 1 p;eKa6pSI 2014 r.

N!! 386-<f>3 ). IloaTOMy ,n;aHHhie C)'MMhI HYJKHO TaKme rroKa3aTh em;e

H B Ta6JIHD;e 5 no CTpOKaM 7 H 8 .

CTpOKH )J;JIH B3HOCOB H rroco6H:U: no BpeMeHHO rrpe61>1Ba10m;HM HHOCTpaHu;aM IloMeHSIJICSI rropSI,ll;OK 3aIIOJIHeHHSI Ta6JIHD;bl 3.

c 1 SIHBapSI KOMIIaHllH o6SI3aHbl IIJiaTHTb B3HOCbl B <f>CC P<f> c BbIIIJiaT TeM HHOCTpaH:a;aM, KOTOphie BpeMeHHO rrpe6hrnaroT B PoccHn. CTaBKa 1,8 rrpo:u;eHTa . 3To He KacaeTCSI BbIIIJiaT B IIOJib3Y HHOCTpaHHbIX COTPYAHHKOB H3 CTpaH EBpa3HHCKoro 3KOHOMHqecKoro co103a - BeJiopyccHH, Ka3axcTaHa

Ta6JIHu;a 3 (<l>parMeHT)

PAC lJET I>A3 bl ,AMI HAlffiCJIEHUJI CTPAXOBblX B3HOCOB (

Kon

H an:MeHOea.HHe nOKaJaTeJUI

CTJ>OKH

HaAO orpa3HTb H Bbtn11arb1 corpyA-

CyMMhl Bb1.nnaT H u ni.ix B03 HarpIDKJI.eHHH, 11a tU:1cneHH&.lX B

6.KOD.

B TOM ""cne :m aocneJUU1e TJlH Mec•na OT'leTUOrO ne HOJ13 I MCCllll 2 MCCllfl 3 MCCllfl

3

4

5

6

I 850012,03

612 987,44

550 478.19

686 546,40

I 850 012,0J

612 987,44

550478,19

686 546,40

38 39/ ,1/

40040,88

noJlbly 4>H3JfllCCKHX JUIU 8 <l>eJ1eparrbn oro JaKona OT

COOTBCTCTBllH co CTaTbeH 7 24 m on• 2009 r . }(, 2 12-<1>3 11 e

COOTBeTCTBlUJ c MC>KJzyH 3po)lllhlMlt noroeop aMH

CYMMhl, ue noJ1J1e:iKa11J.He o6nmtceHIDO CTpaxOeh1M11 eJu OCa.'dJ.1

HHKaM H3 6e110-

c Haqana pacl=JCTHoro nc Ho.a;a

CTpoKa 1

B 3TOH cTpoKe

Bcero

co CTaTbeH 9 <l>e,Q.epaJlbllOfO 38KOlla HIOJIJI 2009 r. !(~ 2 J 2-<1>3 H B COOTBCTCTBJUI C MeJK.,AyuapoJ'UlhlArn Jl,or oeopru.m 8 COOTBeTCTBIHt

CyMMbf,

OT

2

24

npeeb1mamll(l1e npe,ne.ffbHYJO aenwumy 6a3bl .llJ1JI

naq1-1c.nenm1 c;rpa:<OBblX BJHOCOB, ycTauoenemfY!O e COOTBeTCTBIUI co CTaTbeH

lllORR

pOBblBaTb He H

H Toro 6a.Ja JVUI nacrncneHHJI (crp. I - crp. 2 - crp. 3)

113

<

82

8 <l>e.a.epa.nhHOfO 33KOH3 OT 24

2009 r. }(, 212-<1>3 CTp8XOBblX

4

R3HOCOB

nux:

>

C)'MM3 8bUlJl3T H U HhlX 803HarpIDi\.ll.CHilil H3 <fllCJ1CHHblX 8

n OJl.L3 Y llllOCTpaJIHl1lX rpIDK,ltaH II n HU

6e3 rpaJKJ].aHCTBa,

epcMcHHo npe6blB3JOII{HJt e P occ1rlicKOii <l>e~epau1m, KJ>OMC

nn u, SIBJJJlfOlU,HXCSI

rpa>K,AaHa M11 rocy.napcTB- llJICHOB

EA3 C

78 431,99


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

H ApMeHllll. BsHOehI sa HMX Haf);o IIJiaTHTh KaK e BhIITJiaT poeeHlieKHM pa6oTHHKaM -

ITO eTaBKe 2,9 ITpo:a;eHTa, a ITpaBO Ha ITOeo6m:i OHM HMe-

IOT yme e Ha"tlaJia rof];a (ITHebMO MliHTPYAa Poee1rn OT

.NQ 17-l/lO'B-8313)

5 f);eKa6p.H 2014 r .

>91 . l l B3HOehI, II ITOeo6H.H pa60THIIKaM H3 3TMX eTpaH

KaKIIM-ml6o o6pa30M Bbif];eJI.HTb B <l>opMe-4 <PCC He HYJKHO. IloKa3hIBaIOT IIX BMeeTe e Ha"tJ1IeJieH1I.HMH ITO o6bI"'IHbIM eOTPYAHHKaM.

B

eB.H3H e 3THM He ITepeITyTaHTe: B eTpOKe

OTpamaTh Bee BhIIIJiaThI COTPYAHHKaM -

1

H o6hI"'IHhIM, H HHOCTpaHHhIM,

B TOM "'IHCJie rpamf);aHaM BeJiopyecHH, KasaxcTaHa H ApMeHHH. AB eTpOKe 8 -

t~8 npou;eHTa -

cTaBKa ,11)1.H B3HOCOB B

Ta6JIHD;bl 3 Bbl 6yf);eTe

G

<I>CC P<I>

c BbmJiaT BpeMeHHO rrpe61>maro:rn;HM llHOCTpaHHbIM

OTf);eJibHO TOJibKO eyMMbI, BbIIIJia"tJeHHbie BpeMeHHO

COTPYWIHKaM

ITpe6hIBaIOI:a;HM HHOeTpaHHbIM pa60THHKaM, HeKJIIO"'ia.H H3 HHX rpamf);aH BeJiopyeenn, KasaxeTaHa n ApMeHllll (<l>parMeHT Ta6JI. 3 e 3TOH eTpoKOH -+ 82) . TaKme OTAeJibHO ttymHo ITOKa3bIBaTb H 6oJibHH"'IHhle IToco6n.H, BhIIIJia"'leHHhie TaKHM pa6oTHHKaM, -

ITO eTpoKe 3 Ta6JIHD;hI 2. Ho ITpaBo

Ha ITOeo6ne ITO.HBHTe.H y HHX TOJibKO B TOM CJiy-qae, eeJIH B3HOebI 3a HHX KOMITaHH.H ITepe"'IHCJI.HJia KaK MHHHMYM meCTh Mec.H:a;eB. To eeTh He paHhme

III KBapTaJia.

B pae"'leTe TaKme rro.HBHJiaeh HOBa.H Ta6Jin:a;a 3.1. B He:H oTpamaroT eBeAeHH.H o BpeMeHHO rrpe6hrnaroi:a;nx B Poccnl! HHOCTpaHHhlX pa6oTHHKax: <l>aMHJIH.H, HM.H n OT"'leCTBO,

llHH, CHllJIC.

EeJIH y Bae ecTb TaKHe pa6oTHHKH, TO Ta6JIH:a;y HaAo saITOJIHHTh, f];ame eCJIH B

I

KBapTaJie OHM He IIOJiy"'laJIH rroco6n:H . .II:aHHbie pa60THHKOB -

rpamf];aH BeJiopyccHH, Ka3axcTaHa H ApMeHHH B Ta6JI1ID;e 3.1 YKa3hIBaTh He HYJKHO. 06pa3e:a; -

Ha 3TOH CTpaHH:a;e.

HeBbI)J;aHHbie rroco6ua H e:m;e ,u;Ba H3MeHeHHH B <l>opMe-4 <PCC Terrepb IIO.HBHJIIICb CTpOKH, B KOTOpbIX Haf);O IIOKa3bIBaTb Ha"tJHCJieHHbie H HeBhlITJia"tJeHHbie ITOe06H.H: -

Ha eJiy"'iaH BpeMeHHOH HeTPYAOCIIOeo6HOeTH H B CB.H3H c MaTepHH-

CTBOM (cTpOKa 16 Ta6JI. 2); -

OT Hee-qaCTHbIX eJiy-qaeB li ITpo<l>eceHOHaJibHbIX sa6oJieBaHHH (eTpO-

Ka 11 Ta6JI. 8).

Ta6JI11n;a

3.1 (ct>parMeHT)

HoaaR ra6mu.4a 3. 1 / Ta 6n m 1a 3. I

N2 a/n I

rpruK.11a1rn11a 11n11 nKua 6e3 rpaJK.11aHCTBa

2 I j("eypa6oe11 A60jpacy..1 Xaca11011u•1

< ... >

11Jlli

3 773111987654

CHHJJCN2 4 029-280-555 7I

MeHHO npe6b1Bat0U1HX HHocrpaHHblX corpyA-

CBE)lEIDIJI 06 ITTIOCTPAflilblX fP~HAX U Jlll:Ct:AX GE3 fPA)J(JJ:AHCTBA, BPEMEOHO ITPEGblBAIOllt:HX B POCCHACKO"il <l>E)J;EPAQHH <l>YIO <j>H31t'!eCKOro nHl(a - HHOCTpaH11oro

n epe4 1-1c111o1re scex spe-

HHKOB, 3a HCKJlt04e-

r pa)K)laJ!CTBO

5 Y16eKucma11

HHeM rpa>t<AaH 6e110pycc1o1 H, Ka3axcraHa H ApMeHHH.

83


IIo o6m;eMy ITpaBHJIY KOMITaHH.ff )J;Om1rna Ha3HR"IHTb ITOC06He B Te""leHHe

10

KaJie H)J;apHnrx )];Hen co AH.ff o6pam;eHH.ff pa6oTHHKa.

THTb qeTe 3 a

A

BbIIIJia-

B 6JIHmalinrnli ITOCJie Ha3Ha""leHH.ff 3aprmaTHbIIl )J;eHb. B pac-

I KBapTaJI

B Ta6Jiuu;ax

2 H 8 Ha)J;O ITOKa3aTb TOJibKO

Te ITOC06H.a,

ITO KOTOpbIM KOMITaHH.ff HapyrnHJia cpOKH BbIITJiaTbI.

Ba>t<Hasi Aeranb

IIoco6H.a 3a MapT, KOTOpbre opraHH3aD;H.ff 6y)J;eT BhlITJia""IHBaTb B aITpe-

noco6He HY>KHO

Jie H ITO KOTOpbIM KpaHHHil cpoK He ITpoITym;eH, B CITpaBoqHbie CTpOKH

Ha3Ha4HTb B Te4eHHe

BKJIIoqaTb He Tpe6yeTC.ff.

10 Ka11eHAapHblX

EcTI> H em;e )];Ba TeXHWieCKHX H 3MeHeHH.ff. Bo-ITepBbIX, li3 <PopMbr- 4

cI>CC

AHeH co AHR o6pa-

y6paJili HeHymHbie 60JibIIIe Ta6Jiuu;bI c pac"<Ie TaMli, KOTOpbre ITO)J;TBepm-

ll\eHHR pa6oTHHKa.

)J;aJili ITpaBO KOMITaHlill Ha ITOHlimeHHbIIl Tapli<P. 8To KacaeTC.ff Tex opra-

HH3a~HH, KOTOphle c SToro ro)J;a ITOTep.aJIH ITpaBO Ha JibrOTY ITpOH3BO)J;HTeJili,

CMH, KOMITaHlili, r)J;e

ceJibX03 -

pa6oTaIOT liHBaJili)J;br.

Bo- BTOpnrx, no.aBHJIOCb )];Ba HOBI>IX KO)J;a, KOTOpnre HymHo yKa3I>IBaTI> Ha THTYJII>HOM JIHCTe :

- 181 - 191 -

)];JI.ff y-qacTHHKOB CBo6o)J;HOH SKOHOMH"<IecKoii 30HbI B KpnrMy; )];JI.ff pe3H)J;eHTOB TeppnTopHli onepemarom;ero co~naJibHO -

SKOHOMHqecKoro pa3BHTH.ff •

EKATE Pli HA BECC OHOB A, 3KCrrepT ~ypmUia «I'JiaB6yx»

N•4

I Anpenb I

111 11111111

2015

<l>HC rrepee3.JK.aeT B KpacHoHpcK

He eepbTe AeweeblM ceHca41>1siM 1 AOBepSI MTe TOnbKO npoeepeHHOM MH<l>OpMa41>11>1. ra3eTa «YYeT. Ha.11orn. n paBO»

8-800-555-66-00 www.gazeta-un .ru

84

~:~~~~THblM


0TqeTHOCTh IIpoBephTe ce6H

EcTh JIH

0111116K11

B BameH

KBapTaJibHOH OTqeTHOCTH?

l

KoMITamr.H Ha yrrporn;eHKe B .HHBape 2015 ro,n;a BbICTaBHJia ITOKyITaTemo c"<IeT-<l:>aKTYPY c H.D;C. B KaKoli <l:>opMe KOMITaHH.H ,n;om1rna c,n;aTb ,n;eKJiapau;mo ITO H.D;C 3a

Q Q

I KBapTaJI?

A. HcKJUO'l/,UmeJL'bHO B a.neKmpoHHO.M rjJop.Mame no TKC. B. J(eMapa'lltU10 .MO[HCHO nepeoam'b B 6y.Mll[HCHOi1 u.nu a.neKmpoHHOU rjJop.Me.

Q

2

B. Ko.MnaHuu Ha ynpo'U'1eHKe He 00.Jl,[HCH'bt Dm'l/,UmMeam'bCR no HJ(C, HO HaR02, yKaaaHH'btU BNeme-rjJmi-mype, 1-taOO nepe11,uc.num'b B 6w()[)!Cem.

Ha 6aJiaHce

000 q1:1cJIHTC.H o6opy,n;oBaHHe, ITpHo6peTeHHoe B 2014 ro,n;y.

IIocTaBIII;HK o6opy,n;oBaHH.H He .HBJI.HeTC.H B3aHM03aBHCHMoli opraHH3au;Heli ITO OTHOIIIeHHIO K

000.

Hy.iKHO JIH OTpa.maTb CTOHMOCTb o6opy,n;oBa-

HH.H B pacqeTe HaJiora Ha HMyrn;ecTBO 3a

Q

0 0

I KBapTaJI?

A. J(a, cmoU.Mocm'b o6opyooeaHwi HY[HCHO BM101lUm'b e pac'IJ,em Ha.now B o6U'1e.M nopROKe. B. Cmou.Mocm'b amux a?i,mueoe HY[HCHO noKa3am'b 1wK u.My'U'1ecmeo, noonaoa10U'1ee noo .n'b20my, u Y'Jia3am'b Bpa30e.ne 2 c 'KOOO.M

2010257.

B. He HY[HCHO, maK Ka'K amu aKmUB'bt oceo6o[HCOeH'bt om HaR02a.

KaK 6yxraJITep ,n;oJI.meH yKa3hIBaTb CYMMbI B <l:>opMe-4 <DCC 3a I KBapTaJI H ITepe"<Il:ICJI.HTb B3HOCbl B 6ro,n;.meT?

Q

A. B py6.Jl,$l,x, HO B3HOC'bt HY[HCHO nepe11,uc.Jl,$l,m'b e py6.Jl,$l,x u KoneuKax.

Q

B. B py6.Jl,$l,x u Konei1Kax, npu amo.M B3HOC'bt Haoo n.namum'b e py6.Jl,$l,x.

Q

B. B py6.Jl,$l,X u Konei1Kax, maK [)!Ce HY[HCHO nepe'IJ,UCJl,$1,m'b u B3HOC'bt.

KoMITaHH.H 3aHHMaeTc.H po3H:liqHoli ToproBJieli. HaJioroBHKH ITOCTaBHJIH KOMITaHHIO Ha yqeT B Ka"<IeCTBe ITJiaTeJibIII;HKa EHB.D; B cepe,n;1rne MapTa 2015 ro,n;a. KaK 6yxraJITep ,n;oJIJKeH pacc"<IHTaTb HaJioroByro 6a3y 3a MapT B pa3,n;eJie 2 ,n;eKJiapau;HH?

Q

0

Q

A. 3a no.nH'btU .MeCJt'llt 6e3 KaKux-.nu6o KoppeKmupoeoK B. Pac'IJ,em HaR020BOU 6a3'bt B cmpo'Ke 090 HY[HCHO coe.nam'b 3a 'KO.nU'l/,eCmBO KMeHOapHMX OHeu c oam'bt nocmaHOB'Ku Ha Y1lem e Ka11,ecmee n.name.n'b'U'1U'Ka EHBJ(. B. Ha.no20ey10 6a3y HY[HCHO onpeOeJl,$1,m'b mo.n'b'KO co II KBapmaRa.

85


1Ipaeu:JI1>H1>1e OTBeT1>1

1- A

KoMrraHHH Ha yrrpom;emte, KOTOpbie ocpopMJI.HIOT noKyrraTeJI.HM C'IeTa-cpaKTypbI c H,I(C, ,n;omKHbI c,n;aBaTb ,n;eKJiapau;Hro no 3TOMY HaJiory. B Hee Ha,n;o BKJIIO'IHTb pa3,n;eJI 12. 0TnpaBHTb ,n;eKJiapau;nro HymHo TOJibKO B 3JieKTpOHHOM cpopMaTe (rr. 5 CT. 174 HK P<I>). I1Ha'1e OT'IeTHOCTb 6y,n;eT C'IHTaTbC.H Hec,n;aHHOH H HHCIIeKTOpbI BnpaBe 3a6JIOKHpOBaTb pac'IeTHDill C'IeT.- >50

2- B

,I(Jm ,ll;BHmHMoro HMyru;ecTBa, KOTOpoe KOMnaHH.H npHo6peJia IIOCJie 1 HHBap.H 2013 ro,n;a, ,n;elicTByeT JI1>r0Ta (rr. 25 CT. 381 HK P<I>) . 11o3TOMY OCTaTO'IHyIO CTOHMOCTb TaKHX OCHOBHbIX cpe,n;CTB Ha,n;o 0Tpa3HTb B rpacpe 4 no CTpOKaM 020-050 pa3,n;eJia 2.

A cpe,n;HIOIO CTOHMOCTb yKa3aTb

B cTpoKe 140. Ko,n; ,ZJ;JIH 3Toli JI1>roT1>I rroKa He yTBepm,n;eH. "llHHOBHHKH <I>HC PoccHH peKoMeH,n;yroT yKa3DIBaT1> Ko,n; 2010257 (nHCbMO <I>HC PoccHH OT 17 ,n;eKa6pH 20 14 r. N!! EC-4- 11/26159). >68

3- B

B cpopMe-4 <I>CC Bee CJMMbI HymHo yKa31>IBaT1> B py6mrx H KorreliKax, KaK H paH1>me. TaK

me, B py6JI.HX H Korre:liKax, Terrep1> Ha,n;o rrepe'IHC-

JI.HTD B3HOCbI ('1. 7 CT. 15 <I>e,n;epaJibHOro 3aKOHa OT 24 HIOJI.H 2009 r.

N2 2 12 - <1>3).-+ 80

•- B

HaJioroBHKH nocTaBHJIH KOMnaHHIO Ha yqeT B Ka'IeCTBe 11JiaTeJI1>IIJ;HKa EHB,I( B MapTe. 11o3TOMY B rpacpe 3 cTpOKH 090 pa3,n;eJia 2 ,n;eKJiapau;HH Heo6xo,n;HMO OTpa3HTb KOJIH'IeCTBO KaJieH,n;apHbIX ,n;He:li Be,n;eHH.H ,n;e.HTeJIDHOCTH B 3TOM Mec.Hu;e. 8TOT noKa3aTeJib paCC'IHTbIBaIOT c ,n;aT1>I rrocTaHOBKH KOMnaHHH Ha yqeT. HanpHMep, ecJIH KOMrraHHH BCTaJia Ha y'IeT B Ka'IeCTBe nJiaTeJibIIJ;HKa EHB,I( 11 MapTa, TO B rpacpe 3 cTpOKH 090 HymHo yita3aTb 21. HaJior KOMIIaHH.H orrpe,n;eJI.HeT 3a 3TO KOJIH'IeCTBO KaJieH,n;apHbIX ,n;Heli. >74

~ ............. ......... ............. ........ ................ ... ... ...... ...... .. ........ ... .... .... ... .. ... ... .... ........ ........... .... .. ... .... ..... ..... ... .................. .... ... ... . "... ..... .....IloneaHl>IM cepnwc ...... ..... ..... .... ...... .... ..... ..... .... . ...... .... . .... ...... ..... .... ..... ... ... ..... ...... . ... ..... ..... .... . ...... .... . ..... ..... ..... ... .. ...... .... . .... ...... .. ...... . .. .. .... . AApec:

• otchet.glavbukh.ru -

311eKrpoHHblH cnpaB04HHK «Ksapra11bHblH OT4eT»

Ha HaWeM cai:ire --+ glavbukh.ru c 1 anpemi OTKp blT HOBblH 3/leKTpOHHblH cnpaB04HHK «KsapTa/lbHblH OT4eT». OH noMo>t<er saM 6b1crpo pa3o6parbC.R co scei:i KsapranbHOH or4eTHOCTbtO. TaM Bbl HaHAere npHMepbl pac4er os H o6pa34b13ano11HeHH.R. Bbl r aK>t<e Y3Haer e, KaK BblroAHee H npou.\e HcnpaBHTb ow1o16KH s y>t<e CAaHHblX or4erax. CepsHc Y4HTblBaer see H3MeHeHH.R s 3aKOHOAaTellbCTBe, scrynHBWHe s c1o111y c 1 .RHBap.R 2015 roAa.

86


16S2,88 py6m1 -

MaKCHMaJibHoe rroco6tte 3a .n;eHb 6oJie3HH c yqeToM

H,l:t:<DJI --7 94

3aprrJiaTa « Pa60THl'.I:l~a BrrpaBe H3MeHHTh pacqeTHhiii rrepHOA AJIH 6oJihH1fqHoro, eCJIH B

2013

HJIH

2014

rOAY

oHa 6hIJia B AeKpeTe» ~ 88 TATh.HHA HJihIOXHHA, HaqaJThHnK oT.n;eJia npaBoBoro o6ecneqemrn cTpaxoBamur Ha cJiyqa:H BpeMeHHo:H HeTpy.u;ocnoco6HocTH H B CBSI3H c MaTepHHCTBOM IIpaBoBoro .u;enapTaMeHTa <I>CC P<I>

Il.HTb qacThIX OIIIH60K B pacqeTe

If II.HTh rrpaBHJlhHhlX OT <l>CC P<I> >BB

-cieThipe KaBepsHhIX Borrpoca

60JibHffqHbIX.

)J.JI.H caMorrpoBepKH H OTBeTbI

rrpHMepoB

C IIO.HCHeHH.HMH >95

06'h.HCHHTe pa6oTHHKaM: rroqeMy rroco6He MeHbIIIe saprrJiaThI

>94

87


3aprrJiaTa BoJihHHqHhie

II.HTL HarJI.H,r:t;H1>1x npHMepon ,[t;JI.H pacqeTa 60JILHHqH1>IX u

u

3TOH BeCHOH

Bee caMoe samuoe

•

0 ,II;eJIHTe 3apa60ToK Bcer,ll,a HBO BCex CJiyqasx Ha

BoJI1>H11qH1>1e ,ll,JI.H BpeMeHHO

730

npe6LIBaIOIIJ.HX HHOCTpaHu.eB

,D;ame ecJlll B pacqeTHbili rrepHoµ; rrorraJI

paccq11T1>1Bali:Te 113

MPOT

BHCOKOCHblll roµ;. IlpHMep 1 ~ 89

lloµ;po6Ho -

3 ~ 91

•

1Ip11 pacqeTe noco611s H3

MPOT ero

B rrpHMepe

,II;eTCKHe 60JILHHqH1>Ie IlOJIHOCTl>IO

CYMMY YMHO:mali:Te

onJiaq11BaeT

<l>CC P<I>

Ha paHOHHLIH K03cl>cl>11u.11eHT

Ho paccqHThIBaTh Hx HYJKHO no oco6hIM

Korµ;a HMeHHO, rrocMoTpHTe B rrpHMepe 2 ·>90

rrpaBHJiaM. IlpHMep

4

>92

0 BLIBIIIHe pa6oTHHKH BnpaBe nonyqaTL 6oJILHHqHLie

EcJIH 3a6oJieIOT B TeqeHHe 30 µ;He:H: rrocJie

·· ····

YBOJihHeHH.H. IlpHMep

5

> 93

6yAeT npoaqe, ecm1 Bbl socno11b3yerecb pac4eT4HKOM noco6HH Ha HaweM caHTe rz.glavbukh . ru . HHM scerAa MO>KHO cpaBHIHb CBOH pe3y11bTaT.

c


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

G

B 3TOM ro,zi;y H K 6es Toro sarryTaHHhIM rrpaBHJiaM pacqeTa rroco6uli no HeTpy,zi;ocrroco6HocT11 ,zi;o6aB11JIHC1> HOBl>Ie. Bo-rrepBhlX, cMeH11Jic.H pacqeTHhlli rrep110,zi;-Tenep1> 3TO 2013 H 2014 ro,zi;1>1. Bo-BTOp1>1x, llHOCTpaHHhle COTpy,zi;HllKll IIOJiyqllJill rrpaBO Ha rroco6m1. M1>1 Bhl.HCHliJill y crren;11an11cToB <I>CC P<I>, KaK11e om116Im celi'Iac BCTpeqaroTC.H qam;e Bcero B pacqeTe 60JI1>Hll'tJH1>IX, 11 paso6pan11 11x Ha rro,zi;po6HhlX q11CJIOBbIX rrp11Mepax.

KaK npaBHJILHO: 3apa6oTOK BCer;:i;a HYJKHO ;:i;eJIHTL cTporo Ha 730

4aCTas:i OWH6Ka

6epyr cf:>aKrn4ecKoe KOmt4eCTBO AHeH

B 2015 rop;y )];JI.fl pactieTa HyJirno 6paT1> sapa6oToK sa 2013 11 2014 ro,zi;1>1.

B pac4eTHOM

Cne,zi;oBaTeJI1>Ho, MaKCHMaJI1>Ha.H cyMMa BnmJrnT, KOTOpnrn MOJKHO

nepHOAe H HCKJllO-

yqeCTb, COCTaBllT 1192 000 py6. (568 000

+ 624 000).

Ilp11 3TOM pa6oT-

4alOT H3 Hero HeOT-

Hlll.J;a H B 2015 ro,zi;y BIIpaBe 3aMeHHTb I'O)l;hl B pacqeTHOM nepHo,zi;e, eCJill

pa6oTaHHOe epeMsi.

B 2013 11JI11 2014 ro,zi;ax oHa 61>ma B ,zi;eTcK11x oTrrycKax. HarrpHMep,

3ro HeeepHo.

Ha 2011-H 11 2012-H. Ho KOJI11qecTBO ,zi;Heli B pacqeTHOM rrep110,zi;e B nro6oM cnyqae 6y,zi;eT paBHO 730, ,zi;aJKe eCJill B pacqeTHbIH rrepHO,ll; rrorra,zi;eT BllCOKOCHbIH 2012 ro,zi;.

npHMep 1. Pac~eT 6onbHH~HblX, ecnH COTPYAHH4a BblWna H3 AeKpera e Ha~ane 2014 roAa CorpyAHH4a 000 «n1-10Hep» Ce1-1pHAOBa 1-1.C. 6011e11a c 17 no 23 Mapra 2015 roAa BK11t01.11-1re11bHO (ecero ceMb Ka11eHAapHb1x AHei1). 06w,1-1i1 crpaxoeoi1 cra>t< Ce1-1pHAOBOH - 7 11er. 3Ha1.11-1r, ei1 no11araercf! noco61-1e B pa3Mepe 80 npo4eHTOB cpeAHero 3apa60TKa. nocYHTaeM ero Be/lHYHHy. no YMO/lYaHHtO pacYeTHblH nepHOA - 2013-2014 rDAbl. 0AHaKo Beeb 2013 rDA Ce1-1pHAOBa 6b111a B AeKpere, H3 Koroporo Bb1w11a B fl Heape 2014 fOAa. no3TOMY OHa nonpOCH/la 3aMeHHTb eH npH paCYeTe 60/lbHHYHblX 2013 rDA Ha 2012-H, YTO eH BblfOAHee. np1-1 3TOM B llt060M c11y1.1ae Ae/lHTb 3apa6oTOK HY>KHO Ha 730. B 2012 rDAY Ce1-1pHAOBOH Ha1.11-1c111-1111-1 518014,88 py6., YTO 6011bwe /lHMHTa B 512 000 py6.' KOTOpbl 11 AeHCTBOBa/l B 2012 fOAY.

B 2014 rDAY OHa 3apa6ora11a 766818,18 py6., YTO TaK>Ke 6011bwe /lHMHTa B 624 000 py6. 3HaYHT, B pacYeT HY>KHO B3f!Tb 512 000 H 624 000 py6., BeAb B3HOCbl B <t>CC Pet> 6b1111-1 yn11a1.1eHbl TO/lbKO c 3THX cyMM. CyMMY noco61-1fl Allfl Ce1-1pHAOBOH 6yxramep pacc1.11-1ra11 raK: (512000P + 624000P) : 730 AH. x 80% x 7 AH. = 8714,52P.

89


3aprnrnTa

BonbHlPUIDie

4aCTaR OWH6Ka YMHO>t<atOT Ha pai:i-

KaK npaB:uJILHo: Ha paiioHHLiii Koa<t><t>:u:a;:ueHT YMHO.maiiTe TOJILKO noco6:ue, paccq:uTaHHoe :u3 MPOT

OHHblH K03cpcpH4HeHT MHHH-

CyMMa rrocofour He MomeT 6hITb MeHhrne BeJiwnrHhI, pacc~urTaHHOH Hcxo-

MaJlbHblH AHeBHOH

AH H3 MHHHMaJihHOro 3apa60TI{'.a (q, 1.1 CT. 14 <l>ef);epaJihHOro 3a:KOHa

3apa60TOK,

OT 29 f);eKa6pH 2006 r. M 255-<1>3 ). 0AHaKo rrpo palioHHhIH Kmupqrn:~H­

HO TaK He/lb3}1 .

eHT B 3TOH HOpMe 3aKOHa HHqero He CKa3aHO. TaKHM o6pasoM, BeCTH pacqeT f);HeBHoro MHHHMyMa Hy.mHo TaK:

5965 py6 . x 24 Mee. : 730 f);H. = 196,11 py6. (rr. 15.3 IloJiomeHHH, YTB. rrocTaHOBJieHHeM Ilpam1TeJihCTBa P<I> OT 15 HIOHH 2007 r . .N'!! 375). BoT c 3THM IIOKa3aTeJieM H cpaBHHBaHTe c)laKTHqecKHH f);HeBHOH sapa60TOK COTPYAHHKa. Ilpe.n;rroJiomHM, OKameTCH, qTo c)laKTHqecKHH 3apa60TOK MeHbIIIe MHHHMaJibHOro. Tor.n;a B pac"'leT Bbl B03hMeTe BTOpoli. l l BOT TOr.n;a KOHe":IHbIH pe3yJihTaT yme YMHO,)KhTe Ha paHOHHbIH K03cPcPHI.WeHT. llMeHHO TaK CKa3aHO B rryHKTe 11.1 IloJiomeHHH .N'!! 375. npHMep

2. Pac4eT 6onbHH4HblX, ecnH B perHOHe ycraHoeneH paHOH-

HblH K03<l><l>H4HeHT CoTPYAHHK 000 «nHoHep» THTOB E.C. npHHec 6011bHH4HblH 11HCT Ha cpoK c

20 no 26 MapTa 2015 fOAa BK/ll04HTe/lbHO (scero CeMb Ka/leHAapHblX

AHe.:1) . Crn>t< pa6oTHHKa Ha MOMeHT Ja6011esaHHsi 6011bwe wecrn Mecm~es, HO MeHbWe nsiTH JleT. no3TOMY pa60THHKY no11araeTCSl noco6He B pa3Mepe

60 npo4eHTOB cpeAHero Japa6oTKa. Pac4eTHblH nepHOA - 2013-2014 roAbl. CoTPYAHHK TPYAHTCsi no11HblH pa604HH AeHb, KOMnaHHSI HaXOAHTCSl B 6ypsirnH, rAe yCTaHOB/leH paHOHHblH K03cpcpH4HeHT B pa3Mepe

1,3.

PaccMoTpHM ABa sapHaHTa.

1.

3apa6omo1C .Mel-lbute .MUl-lU~taJlbl-lOZO

96113,96 py6. B nepec4eTe Ha AeHb 3TO COCTaBHT 131,66 py6. (96 113,96 p: 730 AH.). 3TO MeHbWe 196, 11 py6. 3Ha4HT, pa3Mep 60JlbHH4HblX COCTaBHT: 196, 114? X 60% X 7 AH. X 1,3 = 1070,764?. 3a pac4eTHblH nepHOA THTOB 3apa6orn11

2.

3apa6omo1C 6oJLbute .MUl-lU.MaJtbl-lOZO

149532,21 py6. B nepec4eTe Ha AeHb 3TO COCTaBHT 204,84 py6. (149 532,21 p: 730 AH.). 3TO 6011bwe 196, 11 py6. 3Ha4HT, pa3Mep 60JlbHH4HblX COCTaBHT: 204,844? X 60% X 7 AH. = 860,334?. Tenepb npeAno11o>KHM, 4TO THTOB 3apa6orn11

90


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

G

KaK BH,D;HTe, BO BTopoM BapHaHTe C)TMMa noco6m1 oKa3aJiach MeHhIIIe 6oJiee "'leM Ha

200

py6., HecMoTpH Ha To, "'ITO coTpy,z:i;HHKY B pac"tJ:eTHOM

nepHo,z:i;e Ha'IHCJIHJIH HaMHOro 6oJibllle. Ho HMeHHO TaKoli nop.H,D;OK pac"'leTa 3aJiomeH B ,z:i;eHCTByro:m;eM 3aKOHO,D;aTeJibCTBe.

KaK rrpaBHJILHO: rroco611e HHOCTpaHHOMY coTpyp;HHKY C'IHTa:iiTe 113 MPOT

4acTas:i OWH6Ka

npH paC4eTe 60J1bHH4HblX HHO-

IIo o6:m;eMY npaBHJIY ,z:i;elicTBHTeJibHO Hy.mHo 6paTb 3apa60ToK 3a ,z:i;Ba

CTpaHl..ly, KOTOpblH

ro,z:i;a pac"'leTHOI'O nepHo,z:i;a. 0,z:i;HaKO B ,z:i;aHHOM CJiy-qae 3apa60TKa, c KOTO-

speMeHHO npe6b1-

poro 6hIJIH 6h1 ynJia'leHhl B3HOCbI B <t>CC P<t> , y pa6oTHHKa He 6y,z:i;eT. Be,z:i;h

saer B PoccHH, apsi

HHOCTpaHHbie COTPYAHHKH, KOTOpbie HMeIOT CTaTyc BpeMeHHO npe6bIBa-

6epyr cj:>aKrn4eCKHH

IOIIJ;HX B Poccm1, noJiy-qHJIH npaBo Ha noco6H.H no BpeMeHHOH HeTpy,z:i;o-

aapa6oroK.

cnoco6HOCTH TOJihKO c :noro ro,z:i;a.

li B 2014 ro,z:i;y HJIH paHee HX 3apnJiaTa

He o6JiaraJiach B3HOCaMH B <t>CC P<t>. 3Ha'IHT, ,D;JIH pac'leTa noco6m1 Ha,z:i;o .11cnoJib30BaTb MPOT. KpoMe Toro, npaBo Ha noco6He noHBHTCH y HHOCTpaHHbIX COTPYAHHKOB TOJibKO B TOM CJiy'lae, eCJIH B3H0Cbl 3a H.HX KOMnaHH.ff nepe"'IHCJI.HJia KaK MHHHMYM meCTb MeC.HIJ;eB -

no Tap11cl>y

1,8 npou;eHTa.

Ho ecTb HCKJIIO"'leH11e, sTo .11HocTpaHu;b1 113 cTpaH EBpa3HHCKoro sKoHOMH'lecKoro co103a -

BeJiopycc.1111, Ka3axcTaHa 11 ApMeHHH. B3HOCbI

3a H.HX Ha,z:i;o nJiaTHTb KaK c BbIIIJiaT pOCCHHCKHM pa6oTHHKaM cPY

2,9

no Tap.11-

npou;eHTa, a npaBo Ha noco6.11a, np.11""IeM He TOJibKO 6oJihHH"'i-

Hhle, OHM HMeIOT y.me c Ha"'iaJia sToro ro,z:i;a (n.11cbMO MHHTpy,z:i;a Pocc1rn OT 5 ,z:i;eKa6px 2014 r.

M 17-l/lO'B-83 13). 0,u;HaKo C'lHTaTh 6oJibHH"'IHbie Bee

paBHO HymHo .113 MPOT.

npHMep 3. Pac"leT 6onbHH"IHblX AnJI COTPYAHHKOB H3 6enopyccHH, Ka3axcraHa HnH ApMeHHH

000 «Cesep» Pbl>KKOB n.c. npo6011e11 BOCeMb KaJleHAapHblX AHeH - c 23 no 30 Maprn 2015 roAa BKJ1t0Y1ne11bHO. Pa6orHHK np1-1exa11 B Pocc1-1t0 H3 5e11opycc1-11-1 1-1 ycrpo1-111c$1 B 000 «Cesep» B $1HBape. Pbl>KKOB CorpyAHHK

HMeer craryc speMeHHO npe6b1Bat0w,ero B Pocc1-11-1. Ha MOMeHT 3a6011esaHH$1 ero o6w,HH CTa>K -

10 c JlHWHHM 11er. PacYeTHblH nepHOA - 2013-

2014 rDAbl. 3apa6oTKa, c KOTOporo 6blJ1H 6bl yn11aYeHbl B3HOCbl B ct>CC Pct>, y pa6orHHKa Her. 3Ha4HT, C4HTaTb noco61-1e HY>KHO HCXOA$1 1-13 MPOT. CorpyAHHK TPYAHTC$1 no11HblH pa6o4HH AeHb, paHOHHble K03cpc:jrn1...11-1eHTbl K 3apn11are s pernoHe He ycraHos11eHbl. CyMMa noco61-1$1 cocras1-1r:

5965J? x 24 Mee. : 730 AH. x 100% x 8 AH. = 1568,88P.

91


3aprnrnTa

BonbHlPUIDie

4aCTaR OWH6Ka nepBble TPH AHR

KaK npaB:uJILHo: ,n;eTcK:ue 60JILHH':IHL1e onnaq:uBaIOT 3a cqeT «!>CC c nepBoro ,IJ;H.R

OWH604HO onna4HBalOT 3a C4eT KOMnaH HH .

l'1

ny1aio1,

Iloco6He IIO yxo.n;y sa sa6oJieBIIIHMH "'IJieHaMH ceMbH IIOJIHOCTblO B03Mem;aeT <t>CC PoccHH (rr. 3 CT. 3 3aKoHa NQ 255-<1>3). To ecTb Ha'IHHaH

KaK onna4H-

c rrepBoro .n;HH 6oJiesmi, a He c '!eTBepToro, KaK rrpH sa6oJieBaHHHX caMo-

saTb AeTCKHH

ro pa60TH1:1Ka.

6onbHH4HblH CBblWe

10 KaJieHp;apHbIX p;HeH rroco6He BbIIIJia'IHBaeTCH B pa3Mepe, paCC'IHTaH-

10 ,D,HeH.

HOM B o6bl'IHOM rropH,n;Ke c Yl:J8TOM rrpo,n;omKHTeJibHOCTH CTpaxoeoro CTaJKa.

IIpH 3TOM rrpH aM6yJiaTOpHOM Jie'!eHHH pe6eHKa sa rrepBbie

A sa rrocJie,n;yrom;He ,n;HH - B pasMepe 50 rrpou;eHTOB cpe,n;Hero sapa6oTKa. IlpH CTaD;HOHapHOM Jie'IeHHH pe6eHKa -

B o6bftIHOM pa3Mepe c Yl:J8TOM

rrpo.n;omKHTeJibHOCTH CTpaxoeoro CTaJKa ( CM. CX8M)7 >93) .

npHMep 4. Pac4eT AeTCKHX 6onbHH4HblX, ecnH pe6eHOK 6onen 6onee

10 AHeM PoMaHOBa n . c. 6bl!la Ha 6oJ1bHH4HOM no YXOAY 3a pe6eHKOM c

10 no 25 Map-

2015 roAa BK!lt04HTe!lbHO (scero 16 KaneHAapHblX AHei1). Bo3pacr pe6eHKa - 6 ner, s 2015 rDAY OH 3a6onen snepsb1e, ne4eHHe npoxOAH!lO aM6ynaropHo, TO ecrb AOMa. 3Ha4HT, onnarnrb HY>KHO see 16 AHei1. np1-1 aM6ynaropHoM ne4eHHH pe6eHKa noco61-1e 3a nepsb1e 10 KaneHAapHblX

ra

AHei1 Bbinna41-1saercsi s pa3Mepe, paCC4HTaHHOM s 06b14HOM nop.RAKe. To ecrb c y4eroM npOAO!l>KHTellbHOcrn crpaxosoro cra>t<a. A 3a nocneAyt0w,1-1e AHl-1 s pa3Mepe

50 npo4eHTOB cpeAHero 3apa6orKa.

ner. TaK KaK 10 AHei1 nonaraercsi noco61-1e s pa3Mepe 80 npo4eHTOB 3apa6oTKa. A 3a cneAyt0w,11e 6 AHei1 - 11cxoA.R H3 50 npo4eHTOB 3apa6orKa. Pac4eTHblH nepHOA - 2013-2014 roAbl. 06w,1-1i1 crpaxosoi1 cra>K PoMaHosoi1 -

ceMb

ner

ceMb c He6onbWHM

MeHbwe BOCbMH, PoMaHosoi1 3a nepsb1e

Pai1oHHble K03cpcpH4HeHrb1 s AaHHoi1 MecrHocrn He ycraHosneHbl . 3apa6oroK COCTaBH!l:

- 450012,90 py6. 3a 2013 roA; - 517 731 ,64 py6. 3a 2014 roA. 06e 3TH cyMMbl MeHbwe !lHMHTa Ha KOHKperHblH roA. CyMMY noco611si 6yxramep pacc411ran raK:

(450012,90P + 517 731,64P) : 730 AH. X 80% X 10 AH. = 10605,42P 10 AHei1 6onbHH4Horo); (450012,90P + 517 731,64P) : 730 AH. x 50% x 6 AH. = 3977,03P (3a CJleAYtOW,He 6 AHei1). A o6w,asi cyMMa no 6onbHH4HOMY n11cry cocraBHT 14 582,45 py6. (10605,42 + 3977,03). (3a nepsb1e

npH4eM BCtO 3TY cyMMY B03MeCTHT ct>CC Pct>.

92


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

G

KaK 011Jia'IHBaT1> ,ZJ;eTCKHe 60JI1>HH'IH1>Ie

PeoeHoK Jie'IHJICH ,ZJ;oMa HJIH B cTan;HoHape?

J{o.ua

j

[~---

3a nepBbre

l

B

10 KaJieHp;apHbIX p;He:ti noco6Me paCC'iMTbI-

6o.nb1tUtfte

Iloco6irn paccq11TbIBaIOT B o6bJqHOM nop.H}J;Ke c yqeTOM CTpaxonoro CTa}Ka

BaIOT c yqeTOM CTpaxoBoro CTaJKa. 3a IlOCJie}J;yro:u:vrn AHM - 50 npo:u;eHTOB cpe}J;Hero 3apa60TKa

KaK rrpaBHJILHO: HY:JKHO orrJiaTHTL BeCL rrepHOA 6oJie3HH yBOJIHBmeroc.a pa6oTHHKa

l.facTaA OWH6Ka

Onna4HBalOT 6011bHH4HblH 6blBWHM

EcJIH 6hIBIIIHH COTPYAHHK sa6oJieJI B Te"t:JeHHe

30

KaJieHp;apHb1x p;Heli

c MOMeHTa YBOJThHeHHR, 01maTHTb eMy HY*HO Beeb nepHOA 6oJie3HH

30-H: p;eHb. noco6H.ff 6hIBilleMY pa60THHKY COCTaBJI.ffeT 60 npo:u;eH-

(n. 2 CT. 5 3aKoHa IlpH 3TOM pa3Mep

M

255-<1>3). ,Il;a*e eCJIH OH sa6oJieJI Ha

TOB OT ero 3apa6oTKa He3aBHCHMO OT CTa)Ka (n. 2 CT. 7 3aKOHa .NQ 255-<1>3).

pa60THHKaM HCXOA.R 113 HX CTa>t<a.

B npeAenax

30 AHeH

noc11e yso11bHeH11.s1 .

A npHMep5. Pa60THHK3a6onennocneyeonbHeHH~

1-1 TOJlbKO

HaAO see

Hao6opor.

nerpos C.A. ysom1J1Cfl "13 000 «BeKTOp» 25 cpespa11.s:12015 roAa. 24 Mapra OH 3a6011e11 "1 HaXOAHllC.s:I Ha 6011bH"14HOM 7 Ka/leHAapHblX AHeH. noc41-1raeM pa3Mep noco61-1.s:1. Pac4eTHblH nepHOA - 2013-2014 rOAbl. Cra>t< pa6orHHKa 6011ee 10 11er, OAHaKo see pasHo cyMMa noco61-1.s:1 He npesb1c1-1r 60 npo4eHTOB era cpeAHero 3apa6oTKa. nerpos 3a 2013 roA 3apa6ora11 780013, 15 py6., a 3a 2014 rGA - 852 746,88 py6., 4TO 6011 bwe JlHMHTOB Ha 2013 1-1 2014 rOAbl. 3Ha4HT, cyMMa noco61-1.s:1 6yAeT pasHa: (568000~ + 624000~) : 730 AH. X 60% X 7 AH.= 6858,08~. Iloco6He no BpeMeHHOH HeTpyp;ocnoco6HOCTH Ha3Ha"t:JaIOT' TOJibKO eCJIH sa6oJieJI HJIH IIOJIY"CJHJI TpaBMY caM YBOJIHBilIHHC.ff • TAThHHA HJihIO XHHA , HaqaJibHHK OT,IJ;eJia <I>CC P<I>;

CEP rEH lliHJIKHH , Be,IJ;ym;HH aKcnepT JKYPHaJia «I'JiaB6yx»

93


3aprrJiaTa 06~HCHHTeCOTPYAHHKaM

IJoqeMy rroco6He MenL111e 3apnJiaThI

HSIKa He pa3 CTaJIKHBaJIHCb c BOIIpOCOM,

IlpH'IHHa N2 3 - noco6ue aa ,zi;eHb He MomeT ObITb BL1me 1420,61 py6. Ha PYKH. IIpH pac'IeTe rroco6HSI MOjK-

rro'IeMy aa Mee.fin;, B KOTopoM coTpyp;HHK

HO B3SITb 3apa60TOK 3a p;Ba ro.n.a TOJib-

6onen, eMy aarrnaTHJIH MeHbIIIe, 'IeM o6br'IHo. Mb! Hanmn 'IeTbrpe rrpH'IHHhl, KOTOpbre

KO B rrpep;enax orrpep;eneHHoro JIHMHTa.

Pa6oTHHKH 'IaCTO He rroHHMaIOT, KaK pacC'IHTbrnaeTcSI rroco611e. IIoaToMy Bbl HaBep-

IIOMoryT BaM rrpOCTbIM Sl3bIKOM o6'bSICHHTb

2013 rop; - 568000 py6., aa 2014 rop;624 000 py6. TaKHM o6paaoM, MaKCHMaJib-

BCe COTPYAHHKaM.

HaSI CYMMa, KOTOpyro KOMIIaHHSI BIIpaBe

IIpH'IHHa N2 1 - 6epeTCJI He OKJia,n;, a cpe,n;HHH aapa6oTOK. qTo6hl ero rrop;-

Ha'IHCJIHTb 3a p;eHb 6oJie3HH, B

C'IHTaTb, HYjKHO B3SITb aaprrnaTy aa p;Ba rop;a. IloTOM paap;eJIHTb ee Ha

3a

2015 ro,ll;y 1632,88 py6. ((568 000 p + + 6240001?) : 730 ,ll;H.).

COCTaBJISieT

730.

lfa-aa aToro cpep;HHH aapa6oTOK 'IacTo oKaabrnaeTcSI MeHbIIIe OKJiap;a. Bo-rrepBhlX, B KaKHX-TO MecSin;ax H3 3THX p;Byx

neT

KpoMe Toro, 6oJibHHqm,re o6naraIOTCSI H,D;<l>JI no cTaBKe 13 npon;eHTOB. IIoaToMY aa p;elib 6oJie3HH coTpyp;HHK, KaK rrpaBHJIO, MOjKeT nOJIY'IHTb Ha pyKH MaKCH-

Bo-BTOpbrx, p;Ba rop;a Haaap; OKJiap; Mor

1420,61 py6 . (1632,881?- 1632,881? X x 13%). ~:ha CYMMa MOjKeT 6hlTb BhlIIIe, ecJIH

6bITb MeHbIIIe. B-TpeTbHX, HOBbie coTpyp;-

eMy nonararoTCSI BbI'IeTbI no H,!l;<l>JI.

HHKH rropo:M: aa6hlBaIOT rrpHHeCTH crrpaBKH

IlpH'IHHa N2 4 - noco6ue aaBHCHT OT cTama. CyMMa noco6HSI npHBSI3aHa

coTpyp;HHK, B03MOjKHO, He pa6oTaJI.

OT rrpep;brp;y:rn;HX pa6oTop;aTene:M:.

IlpH"IHHa N2 2 -yqHTbrnaroT He Bee ,ZJ;OXO,ZJ;bl COTpy,n;HHKa. IlpH pac'IeTe IIOC0-

MYM

K CTajKy pa60TbI. qeM 60JibIIIe CTajK, TeM BbIIIIe MOjKeT 6bITb noco6He (CM. HHjKe).

6HH KOMIIaHHSI BrrpaBe y'IeCTb TOJibKO

KcTaTH, 6oJibHH'IHbre, xoTSI H pep;-

Te BbmJiaTbI aa p;Ba ro.n;a, KOTOphle o6nara-

KO, HO MOrYT OKa3aTbCSI 60JibIIIe OKJia-

IOTCSI B3HocaMH B <l>CC P<I>. KoMrreHCaD;HH

p;a. HanpHMep, ecJIH coTpyp;HHK OTpa6o-

aa paa'beap;Hyro pa6oTy, MaTepHaJibHaSI IIOMOIIJ;b rrpH pojKp;eHHH pe6eHKa B CYMMe

TaJI noJIHOCTbIO ,n;Ba rrpep;b1p;y:rn;Hx ro.n;a, ero

He 6onee

50 000 py6. H HeKOTOpbre .n;pyrHe

CTajK BOCeMb JieT HJIH 60JibIIIe, a aapnJiaTa B

2015 ro.n.y CTana HHjKe, 'IeM 6bma.

BbIIIJiaTbI ocBo6ojKp;eHbI OT B3HocoB. A rroToMY He YBeJIH'IHBaIOT cyMMY rroco6HSI.

JlH)J;lUI BO'CJROBA, 3KCrrepT mypHaJia «I'JiaB6yx»

........ ... .... ....... ... ... .. ... ... ........ .. .. .... ..... ... ... .... .. ... ... .... .. .................. .... .. ..... .. .. .. .... .. ... ... .. .. .. ... .. .................... .. ...... ... .... .. ... .... .. .. IIIrrapra.m<a

... .. . ..... ....... ..... .. .... . ... . .. ... ....... . ........ .... . ...... .... ... .... .. .... ...... . ... . .... ....... ....... ...... ... . ..... ........ .... ...... . ... .. . .. .. .......... .. .... . .. .. .. .. ... .. ..

npeAenbHblM pa3Mep 6onbHMLIHblX 100% aapa6oTKa - coTpyp;HHKaM c o6m,HM cTpaxoBhlM cTameM 8 JieT :ir 6oJiee.

94

80% aapa6oTKa -

60% aapa6oTKa -

5965 py6. (MPOT) -

coTpy,n;HHKaM co cTameM OT 5 p;o 8 JieT.

coTpy,n;HKKaM co cTameM Mea ee 5 JieT.

COTPYAHHKaM co cTameM MeHee 6 MecmJ;eB.


3aprrJiaTa IIpoBepnTe ce6H

B1>1 xopo1110 pa36HpaeTecL B pacqeTe rroco6HH?

l

Pa6oTHHK 6onen c

16 rro 24 MapTa 2015 ro,n;a. Ero 3apa60TOK B KOMrraHHH COCTaBHJI 580 015,15 py6. B 2013 ro,n;y H 609 791,72 py6. - B 2014 ro,n;y. Hcxo,n;H H3 KaKoli CYMMhl HYJKHO rroclJHTaTh eMy 6on1>HHqH1>1e?

0 0 Q

2

A. 1189 806,87 py6. B. 1177 791, 72 py6.

B. 1 080 000 py6.

2 ceHTa6pH 2013 ro,n;a . .D:o noB MapTe 2015 ro,n;a 3TOT coTpy,n;HHK 3a6onen.

CoTpy,n;HHK ycTpOHJICH B KOMrraHHIO ro OH HHr,n;e He pa6oTaJI.

Ha KaKoli rroKa3aTeJib Ha,n;o p a3,n;enHTb ero 3ap a60ToK 3a pacqeTHbIH rrepHo,n;,

0

ecnH B TeqeHHe 2013-2014 ro,n;oB coTpy,n;HHK 6onen 13 ,n;Heli?

A. 486.

Q B. 473. Q B. 730. 11 ,n;Heli 61>rna Ha 6on1>HHqHoM no yxo,n;y 2015 ro,n;y OH 3a6onen BrrepBhle, neqHJicH p e6eHOK ,n;oMa. CTaJK coTpy,n;HHIJ;bI - 7 neT. KaK rrocqHTaTh eli rroco6He?

Pa6oTHHa;a B MapTe B TeqeHHe 3a pe6eHKOM. B

0 0

A. flepB'bte 10 OtteU UCXOOR U3 80 np0'4ettmOB cpeotte20 3apa6om'Ka,

a 11-u - U3 50. IlepetJte mpu ottsi- 3a C'l/,em 'KOMnattuu. B. flepB'bte 10 Otteii UCXOOR U3 80 np0'4ettmOB Cpeotte20 3apa6om'Ka,

a 11-u - u3 50. Bero cyMMY noco6usi B03Me~aem wee Pw.

0

B. Bee O'HU ucxoosi U3 80 np0'4ettm08 cpeotte20 3apa6om'Ka. Ilep81Jte mpu 01-(,R 'KOMna'l-{,usi 00JW1Ctta onJtamum'b 3a ceoii C'l/,em.

BnrnmHli coTpy,n;HHK 3a6onen cnycT.ff

25 ,n;Heli nocne yBOJibHeHHH, TaK

H He HaH,D;.ff ce6e HOBOe MeCTO pa60TbI. CTaJK pa6oTHHKa 6onee BOCbMH JieT,

6onen OH 10 ,D;HeH. Ilo KaKHM rrpaBHJiaM OIIJiaTHTb eMy 60JibHHlJHhlH?

0

A. OnJl,amum'b tty:JICH,O fflOJl,'b'KO nsim'b otteu ucxoosi U3 60 npo'4ettmoe

cpeotte20 3apa6om11,a.

Q

Q

B. OnJl,amum'b tty:JIC'l-{,O ece 10 O'l-{,eii, ucxoosi u3100 npo'4ettmoe cpeo'l-{,e20 3apa6om11,a.

B. OnJl,amum'b tty:JIC'l-{,O ece 10 otteii ucxoo;i U3 60 npo'4ettmoe cpeotte20 3apa6om11,a.

95


3aprnrnTa IlpoBepbTe ee6.H

1Ipaeu:JI1>H1>1e OTBeT1>1

1-B

2- B

MaKCHMaJibHa.H cyMMa BbIITJiaT, KOTopyro MomHo Y'!eCTb

2015 ro,n;y, cocTaBJI.HeT 1192 000 py6. (568 000 + 624 000). CYMMa 3a 2013 ro,n; - 580 015,15 py6. - rrpeBhlIIIaeT JIHMHT, a 3a 2014 ro,n; 609 791,72 py6. - HeT. 3Ha'IHT, HCIIOJib30BaTb ,D;JI.H pac'!eTa HymHO 1177791,72 py6. (568 000 + 609791,72). ~94 B

IlpH pactJeTe 60JibHH'IHhlX 3apa6oTOK Bcer,n;a HymHO ,n;eJIHTb Ha

730.

He BamHo, 6oJieJI JIH coTpy,n;HHK B pac'!eTHOM rrepHo,n;e H cKOJibKO ,ll,He:a OH B HeM OTpa6oTaJI. >89

3- B

IlpH aM6yJiaTOpHOM Jie'!eHHII p e6eHKa 3a rrepBbie

10 KaJieH,n;apHbIX

,D;Heli rroco6He BbIITJia'IHBaeTC.H B pa3Mepe, paCC'IHTaHHOM c y'IeTOM CTpaxoBoro cTama.

A 3a rrocJie,n;yrom;11e ,D;HH - B pa3Mepe 50 rrpo:a;eH-

TOB cpe,n;Hero 3apa6oTKa. Iloco6He no yxo,n;y 3a 3a6oJieBmHMII 'IJieHaMH ceMbH <l>CC P<l> B03Mem;aeT IlOJIHOCTbIO. - >92

•- B

EcJIH 6hrnm11li c0Tpy,n;H11K 3a6oJieeT B Te'!eHHe

30 KaJieH,n;apHhlX ,ll,Heli

c MOMeHTa YBOJibHeHH.H, orrJiaTHTb eMy aymHo Bech rrepHo,n; 6oJie3Hli. Pa3Mep rroco6H.H cocTaBllT He3aBHCHMO OT CTama. >93

60 rrpo:a;eHTOB OT ero cpe,n;Hero 3apa60T1ta

Bee o 3apnnaTe e 2015 rOAY c y'leToM nonpaeoK Bbimna B eBeT HOBa.H O'leHb rrone3Ha.H KHHra - CnpaBO'lHHK «3apmrnTa '2015». ,D;eiieTBHe B HeH pa3BOpa'IHBaeTC.H 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. ,il;aJiee Bbl rrepeHeeeTeeb B yBJieKaTeJibHhlH MHp pae'leTa npeMHH, Hap;6aBOK, AOIIJiaT, no,u;apKOB, MaTnoMom:n, y,u;epJKaHHii. Oeo6eHHO Bne'laTJISIT Bae He'!epIIbIBaIOm:He rJiaBbl npo OTnyeKHble H noeo6H.H. 3aKaHqHBaeTe.H Bee xopomo - 6e3omH6o'!HOH OT'leTHOeTbIO. KHHra KaK B03p;yx Heo6xop;HMa 6yxraJITepaM no 3apnJiaTe H rJiaB6yxaM. Ho 6yp;eT HHTepeeHa BeeM, KOMY xo'leTC.H JIH'lHO n epenpoBepHTb eBoIO 3apnJiaTy, oTnyeKHhle H rroeo6H.H. He yrryeTHTe B03MOmHoeTb IIOJiyqHTb ee6e TaKoro IIOMOm;HHKa Ha Beeb ro,u;. THpaJK orpaHH'leH. II;eHa TaKoro a;eHHoro enpaBO'lHHKa Beero 1430 py6JieH:. TeJie<l>oHhl: 8 (800) 555-66-00 (3BOHOK 6eerrJiaTHDrn),

8 (495) 785-01-13.

96


27 anpem1

Ha,rt;o nepe'IllCJIHTb anaHc no ynpom;eHKe 3a I KBapTaJI -+ 105

Borrpocb1 «CTyAeHTKaM rroJiomeHhI AeKpeTHhie B pa3Mepe CTHIIeHAHH» ~ 100 TAThHHA HJihIOXHHA ,

naqaJibHHK OTAeJia rrpaBOBOro o6ecrreqemrn CTpaxoBamrn Ha CJJ:y'IaH BpeMeHHOH HeTPYAOCIIOC06HOCTH H B CB.H3H c MaTepHHCTBOM IIpaBoBoro AerrapTaMeHTa <l>CC P<l>

JiyqmHli Borrpoc HOMepa

OrracHo rrepe"<IHCJISITh ,n;eHhrH

0 JIHCTKe HeTpy.n;ocrroco6HOCTH

3a HeCKOJibKO rraTeHTOB O,ll;HOH IIJiaTemKOH.

C ,Zl;blpKaMH - >102

Ho rro"<IeMy? - >99

Kor.n;a y <l>H3HKOB-rro.n;pSI.n;"<IHKOB

10 6JIHIJ;KOHCYJihTa:a;Hli 0

6e3orracHee rrpOCHTb Tpy,n;oBbie KHHmKH?

yrrpom;eHKe, Tpy,n;oBOH KHHmKe,

0TBeT -> lOO

OTIIYCKe H 3aprnrnTe -+ 104

IIO,ll;OT"<IeTHbIX,

97


BorrpochI H OTBeThI IIo BaIIIHM rrHChMaM

0

noco6HHX, IlOAOT"'IeTHl>IX,

H,IJ, <l>JI,

IIOAPJIAqHKax

H naTeHTe 1Ipe,n;np11H11MaTeJI11 ,n;oJDKHLI caMH nJiaTHTL HaJior CO CBOHX )J;OXO)J;OB HaM 01Ca3aJl 10puau'leC1CUe ycJlyzu npeanpUl-tUMameJlb.

•

B aozoBope

Ol-l 1-le npueeJl ceou 6al-lK06cKue peK6U3Umbt. A nomoM nonpocuJl nepeeecmu ael-lbZU Ha ezo JlUt(,1-lbtii C'lem, o<J;opMJlel-ll-lbtii Ha </Ju3u'lecKoe JlUl.40. !f.oJlJJCl-lbt Jlu Mbt 6 C6.Jl3u c 3muM yaepJJCamb H !f.<l>JI c 6031-lazpaJJCael-lu.Jl? EJIEHA ):l;)KABA.D:OBA,

rJI. 6yxraJITep (r. AcTpaxam,)

HeT, He p;omKHbI. Bep;b Bbl rrnanne p;eHbr1111crronH11Temo He KaK <1>11311'IecKoMy mu:i;y, a

KaK rrpep;rrp11H11MaTemo, p;n.a KOToporo oKa3amrn

rop11p;H'1eCKHX ycnyr JIBJIJieTCJI op;HHM 113 BllP,OB p;e.aTeJibHOCTH.

A

npep;-

rrp11H11MaTem1 caMOCTOJITeJibHO 11c'111CJIJIIOT H rrnaT.aT H.D:<t>JI c p;oxop;oB

2 CT. 227 HK P<t>). (ho nop;TBepmp;aroT 'IHHOBHllKll (rrHCbMO M11HqmHa PoccHH OT 22 HIOJI.H 2011 r. N2 03-04-06"3-176).

OT CBoeli p;e.aTeJibHOCTH (rr.

He BaJKHo, 'ITO p;eHbr11 Bbl rrepeBeJI11 Ha c'!eT, OTKphlThlH 11crroJIH11TeJIIO p;OrOBOpa KaK ¢11311'leCKOMY JIHIJ;Y. rnaBHOe , 'ITO OH IIOJIY'IHJI llX B paMKaX CBOeli npep;rrpHHllMaTeJibCKOH p;e.HTeJibHOCTH. IOPMii CYXOPYKOB ,

aKcrrepT JKypHaJia «rJiaB6yx»

Y,n;ep:a<:HBa:H:Te no,n;oTqeTHLie cpe,n;cTBa 113 3apnJiaTLI TOJILKO c corJiaCHH c0Tpy,u;H11Ka •

Oaul-l U3 compyal-lU1C06 1COMnal-lUU 1-le 6epl-lyJl 6Mecme C a6al-lC06blM

Omt(,emoM 1-leu3pacxoao6al-ll-lble ael-lbZU. XomUM yaepJJCamb 3mom ocmamoK U3 ezo 3apnJlambt. KaKUMU aoKyMel-lmaMU 3mo 1-lYJJCl-lO o<J;opMUmb? CHEJKAHA MBPArMMOBA ,

B

6yxraJITep (r. BopoHeJK)

sToli c11Tya11;1111 pyKoBop;HTeJib KOMIIaH1111 p;oJIJKeH H3p;aTb rrpHKa3

0 B3hlCKaHllll p;oJira 113 3aprrJiaTbl pa60THHKa. 8TOT rrpHKa3 MOJKHO

98


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

G

cocTaBHTb B npoH3BOJibHOM BHp;e. Ho ocl>opMHTb ero Hap;o He no3p;Hee op;Horo MeCHu;a c Toro p;m1, ImK 3aKoHqHJICH cpoK, ycTaHOBJieHHblH ,ZI;JIH oTqeTa (cT. 248 TK P<I>). Ilo o6m,eMy npaB1rny COTPYAHHK p;oJimeH cp;aTb B 6yxraJITepmo aBaHcoBhlH oTqeT B TeqeHHe Tpex pa6oqHX p;HeH nocJie OKOHqaHHH cpoKa, Ha KOTOpbIH eMy Bb1p;aBaJIHCb p;eHbrH (n. 6.3 YKa3aHHH BaHKa PoccHH OT 11 MapTa 2014 r. N!:! 3210-Y). IlpH 3TOM yp;epmaTb ,ZI;OJirH no nop;oTqeTHbIM cyMMaM H3 3apnJiaTbl coTpyp;HHKa MOJKHO, TOJibKO ecJIH OH caM corJiaCHTCH c 3THM. Ilo3TOMY Hap;o B3HTb c pa60THHKa nHCbMeHHOe cornacHe 0 TOM, qTo OH He B03pamaeT HacqeT TaKHX yp;epmaHHH (nHCbMO PocTpy,n;a OT

9 aBrycTa 2007 r.

N2 3044-6-0). EcnH me OH no KaKoli-To npHq11He He cornamaeTcH, TO B3bICKaTb sa,n;onmeHHOCTb MOJKHO 6yp;eT TOJlbKO qepe3 cy,n;. TaKme CTOHT nOMHHTb, qTo H3 MecHqHoli sapnnaTbI pa6oTHHKa MOJKHO yp;epmaTb He 6onee 20 npou;eHTOB p;oJirOB OT Haq11cneHHOH CYMMbI (cT. 138 TK P<I>). MHXAHJI COBOJIEB , aKcnepT mypHaJia «I'JiaB6yx»

OrracHo rrepe'IHCJUITL ,n;eH1>r11 3a HeCKOJILKO rraTeHTOB O,ZJ;HOH IIJiaTeJR:KOH

•

Ilpeanpww.Mamellb, y Komopow R pa6ommo, co6upaemcR Kynumb

mpu nameHma no pa3Hbl.M euaa.M aeRmellbHOCmu. Mo:JICHO llU nepe1.f,UCllUmb 6 610a:J1Cem aeHbZU Ja 6Ce nameHmbl oaHOU nJlameJIClCOU, a

e HaJHal.f,eHuu nllame:J1Ca pacnucamb, 1C KalCo.My nameHmy KalCaR

cy.M.Ma omHocumcR ? AJIHCA qEXOBCKMI, cTapmHii: 6yxraJITep (r. Kpacaop;ap)

OnJiaqHBaTb cpa3y HeCKOJibKO naTeHTOB o,n;HHM nJiaTeJKHhlM nopyqeHHeM pncKoBaHHO. HaJioroBHKH MoryT saqecTb Bero cyMMY 1maTema TOJibKO no O,ZI;HOMY H3 naTeHTOB, a ,n;Ba p;pyrHX B HTOre OCTaHyTCH HeonnaqeHHhlMli. M ecJIH npep;npHHHMaTeJib He ynJiaTHT BOBpeMH CTOHMOCTb 3THX naTeHTOB, OH MOJKeT IIOTepHTb npaBO npHMeHHTb naTeHTHYID CHCTeMY B OTHomeHHH cooTBeTCTByrom,11x BH,D;OB p;eHTeJibHOCTH. B pe3yJibTaTe qero HaJIOrOBHKH aBTOMan1qecKH nepeBe,n;yT 6H3HeCMeHa Ha o6m,yro CHCTeMy HaJIOroo6JiomeHHH c HaqaJia Toro Mecm:i;a, B KOTOpOM OH noJiyqJiIJI naTeHT. M Torp;a eMy np11p;eTCH ynJiaTHTb 3a 3TOT nepHop; H,n:<I>JI, a TaKme H,n:C H neHH. YJihflHA CTAPKOBA, aKcnepT iKypHaJia «I'JiaB6yx»

99


BonpocbI H OTBeTbI IIo BaIIIHM IIHCbMaM

CTy,IJ;eHTKaM nono.>KeHLI ,IJ;eKpeTHLie B pa3Mepe CTHileH,IJ;IUI

•

Y oanozo U3 naw,ux COmpyanU1C08 ao'lb -

cmyaenmJCa mpembe20

JCypca By3a. Y1lUfflCR 6ecnJLamno na aneenoM omaeJLenuu. Compya1tu1C u1tmepecyemc.R, noJLoJ1Ceno JLU eu noco6ue no 6epeMennocmu u poaaM?

JIHJIHH BllJIHJIET,D;llHOBA, 6yxranTep (r. Ka3aHb) ,[I;a, IIOJIOJKeHO. JI\emu;irnhl, KOTOpnie yqaTC.ff oqHo B BnICIIleM yqe6HOM 3aBep;eHliH, liMeIOT rrpaBo Ha rroco6lie no 6epeMeHHOCTH li po,z:i;aM (cT.

6 <I>e,z:i;epaJinHoro 3aKoHa OT 19 Ma.a 1995 r. N2 81-<1>3). Ero ,z:i;onm-

Hhl Ha3Ha'lliTn H BnIIIJiaTliTn IIO MeCTY yqe6hl Ha OCHOBaHlili crrpaBKli, BhI,ll;aHHOH Me,z:i;m::r;liHCKliM yqpem,z:i;emrnM. He BamHo, 6ecrrnaTHO yqliTCR 6y,z:i;y:w;a.a MaMa liJili 3a ,z:i;eHnrli (rrliChMO <I>CC P<I> OT 9 aBrycTa 2010 r.

M 02-02-0l/08-3930). Pa3Mep rroco6HH paBeH CTliIIeHp;liH (cT. 8 3aKoHa M 81-<1>3) . BDirrJia'IHBaIOT ero 3a cqeT cpe,z:i;cTB cpe,z:i;epaJihHOro 6ro,z:i;meTa, KOTOphle BbI,D;eJIRIOTCH By3aM Ha CTliIIeH,D;lili. TAThHHA llJihIOXllHA, HaqaJibHHK OT)J;eJia npaBOBoro o6ecneqeHHJI CTpaxoBaHHH Ha cJiyqaii BpeMeHHOH HeTpyp;ocnoco6HocTH H B CBJI3H c MaTepHHCTBOM IIpaBoBoro .ri;enapTaMeHTa <I>CC Pct>

MHor,IJ;a y <l>H3HKOB-no,IJ;pH,IJ;qHKOB 6e3onacHee npocHTL Tpy,!J;OBLie KHH.>KKH

•

C

31 .ftH,BapR 0 3a1CJL101lenuu aozoeopa noapRaa C 6bt8UJ,UM 20CCJly-

JICaU4UM naao C006U4Ufflb ezo npeJ1CneMy pa6omoaameJL10. Ho JCalC MOJIC1-(,0 y3namb, 'lmo amom 'leJLoeeJC -

JIAPllCA COJIOBbEBA, rJI . 6yxranTep (r.

6btew,uu 'lunoenuJC ? JIHne~K)

"'lJ T06nI rrpoBepliTb IIOCJIYJKHOH CIIliCOK rrop;pHp;qliKa, MOJKHO IIOIIpOCliTn y Hero Tpy,n;oByIO KHliJKKY liJili ee KOIIliIO, 3aBepeHffYIO pa6oTO,ll;aTeJieM. 3To B Bamlix liHTepecax, Be,D;b sa Hecoo6:w;eHlie o 3aKJiroqeHlili c 6nIBIIlliM roccnyma:w;HM rpam,z:i;aHcKo-rrpaBoBoro ,z:i;oroBopa Ha pa6oThI HJili ycJiyrli Ha CYMMY 6onee 100 000 py6. B MeCHIJ; B03MOJKeH IIITpacp ,z:i;o 500 000 py6. (cT. 19.29 KoAII P<l>). Ecnli rro,z:i;px,n;qliK pa6oTaJI Ha roccnym6e, OH BpH,z:i; Jili OTKaJKeT KOMrraHlili. Bep;b coo6:w;aTb 0 IIOCJiep;HeM MeCTe CBOeH CJiyJK6bI pa60Top;aTeJIIO (3aKa3qliKy) rrpH 3aKJiroqeHlili Tpyp;oBoro liJili rpamp;aHcKo-rrpaBoBoro ,n;oroBopa -

100

rrp.HMaR o6R3aHHOCTb 6DIBmero qJiHOBHliKa. IIocTyrraTn


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

G

TaK OH ,n;oJDKeH Ha rrpoT.ameHHH ,n;Byx JieT rrocJie YBOJihHeHHSI. TaKoe Tpe6oBaHHe co,n;epmHTCSI B 3aKOHe 0 rrpOTHBO,D;e:HCTBHH Koppyrrn;HH

('Cl. 2 CT. 12 <I>e,n;epaJ!bHOro 3aKOHa OT 25 ,n;eKa6p.H 2008 r. N!:! 273-<1>3). EcJIH 6hIBIIIHH rocc.rryma~HH He coo6~HJI 06 3TOM pa6oTO,n;aTemo, TO Tpy,n;oBo:H HJIH rpam,n;aHcKo-rrpaBOBOH ,n;oroBop ,n;oJimeH 6hITh pacToprffYT (q. 3 CT. 12 3aKoHa N! 273-<1>3). 8To rrpaBHJIO pacrrpocTpaH.HeTc.H Ha Tex 't!HHOBHHKOB, KOTOpbie saHHMaJIH ,n;oJimHOCTH H3 rrepe't!H.H, yTBepm,n;eHHoro YKasoM IIpesH,n;eHTa P<I> OT 18 Ma.a 2009 r . .N!! 557 (rrocTaHOBJieHHe IIpaBHTeJihCTBa P<I> OT 21 .HHBap.H 2015 r .

.N!! 29).

TAThHHA PYBJIEBA, aKcnepT :mypHaJia «I'JiaB6yx»

Ilop;pa3,z:i;eJieH11e c pa60-'IHMH MeCTaMH ,ZJ;OJI.IKHO 'IHCJIHThCH Ha yqeTe B

•

ll<l>HC

Hawa 1CO.MnaHU.Jl npuo6pe:na 3aa1-tue 6 apyzo.M p ezuoHe. Ilo:ny'iu-

Jl,U C6uaemeJtbCm60 Ha C06Cm6eHHOCmb U menepb C06upae.MC.Jl caamb HeaauJH:u.uocmb

a apeHay. HyJH:Ho :nu

Ha.M no .uecmoHaxoJ1CaeHu10 Jaa-

HUJl pezucmpupoaamb o6oco6:ne1-l1-lOe noapa3ae:neHUe? IOJIH.H rEPACHMEHKO, rJI. 6yxraJITep (r. CMoJieHcK)

HeT, He HymHo. 06oco6JieHHoe rro,n;pas,n;eJieHHe Ha,n;o saperHcTpHpoBaTh TOJibKO B TOM CJiyqae, eCJIH B ocl>Hce, TeppHTOpHaJihHO y,n;aJieHHOM OT MeCTOHaxom,n;eHH.H rOJIOBHOH opraHH3aD;HH, o6opy,n;oBaHhI CTaD;HOHapHhle pa6oqHe MecTa ,n;JI.H coTpy,n;HHKOB. To ecTb pa6oqHe MecTa, cos,n;aHHhie Ha cpoK 6oJiee Mec.Hn;a (rr. 2 CT. 11 HK P<I>). AB BameM cJiy-qae KOMIIaHHSI TaKHX pa60"IHX MeCT B rrpHo6peTeHHOM s,n;aHHH He cos,n;aeT. HaJioroBa.H HHcrreKD;H.H no MecToHaxom,n;eHHIO s,n;aHH.H caMOCTO.HTeJihHO IIOCTaBHT KOMIIaHHIO Ha y-qeT KaK co6CTBeHHHKa He,n;BHmHMOCTH Ha OCHOBaHHH CBe,n;emm:, IIOJiy-qeHHbIX OT perHCTpHpyro~e:H: opraHH3aIJ;HH (rr. 1 CT. 83, rr. 4 CT. 85 HK P<I>). IIocJie 3Toro HaJioroBHKH HarrpaB.aT KOMIIaHHH yBe,D;OMJieHHe 0 ee IIOCTaHOBKe Ha y-qeT IIO <l>opMe (yTB. rrpHKasoM <I>HC PoccHH OT 11aBrycTa2011 r .

N!! 1-3-Y"leT

N!! .HK-7-6'488).

AJIEKCAH ,ll;P POMAHOB , aKcnepT :mypHaJia «I'JiaB6yx»

& ........................ ................................................................................................. .......................... ....... W Bonpoc aKcnepTy ....................................................... ................ ...... ........ ............... ... ..... ............................. ............................ A.a.pee:

• glavbukh .ru/ otvet24 -

nepcoHa/lbHble KOHCYllbTal.\1111 )J,JlSI no.o.n11C411KOB

51 y>t<e ornernna Ha 15 747 ropsiw.11x sonpocos OT Haw11x no.o.n11c411Kos. Iii Bbl TO>Ke MO>KeTe no11y411Tb MOIO KOHcy11bTal\1110. Ha 11106011 sonpoc no y4eTy 11 Ha11oraM si 0Tse4y s Te4eH11e 24 4acos. OrnpasbTe csol1 sonpoc 4epea cnel.l11a11bHY10 cpopMy Ha ca11Te 4 glavbukh.ru/ otvet24 KPHCTHHA KOPHEBA, aKcnepT «I'JiaB6yxa»

101


Borrpocn1 H OTBeTnI CaMnIH HHTepecHnIH Borrpoc HOMepa

KaK no,r:t;TBep,r:t;HTL pacxo,r:t;1>1 Ha noco611e, ecJIH 60JI1>H11qH1>1H JIHCT C ,[t;blpKaMH ®8® Or

HarallbH MawraKosoH, 6yxram epa no 3apn11are (r . >Ke11e3HOSOACK)

K0t-1Y

PeAaK 4HH >KypHa11a «f11as6yx» glavred@glavbukh.ru

TeMa

(i0co6a.u1

OnJLal.(,el-ll-lble 60JLb1-lUl.(,1-lbte JLUCmbl Mbl npOT-CaJLbt6aeM abtp01COJLOM u noautueaeM 6 nan1Cu. C1Copo 1C 1-laM npuaem npoeep1Ca U3

<!>CC P<P.

Mbt cmaJLU 20moeumbCR, CMOmpemb noa-

utUmbte JLUCmbt U 061-lapyJICUJLU, l.f,mO 6 1-le1COmOpblX U3 1-lUX U3-3a abtp01C 1-le l.f,UmaemCR aama 1-lal.(,aJLa 6oJLe31-lU. CHUMym JLU c 1-laC 6btnJLambl no ma1CUM 60JLb1-lUl.(,1-lblM JLUCmaM?

Or ser Pacxo,n;b1 MOryT He B03MeCTHTb. Xon1 B 3aKOHo,n;aTeJibCTBe HeT np.HMoro sanpeTa Ha npoKaJihrnamrn 6oJihHH1IHbIX JIHCTOB ,D;bipOKOJIOM. 0,n;HaKO B <t>CC P<t> ,n;aBHO peKoMeH,n;yIOT He ,n;eJiaTb B 6JiaHKe 6IOJIJieTeHSI HHKaKHX OTBepcnrn, He CKpeIIJIHTb ,lJ;blpOKOJIOM HJIH CTenJiepOM. 8TO MOJK.eT np1rneCTH K IlOTepe BaJKHOH HH<l>OpMau;mr, KaK B BameM CJiyqae.

y

Bae eCTb ,n;Ba BapHaHTa ,n;eiiCTBHH. IlepBbIH -

sanpOCHTb B Me,n;yqpem,n;emrn:x

,n;y6JIHKaThI HcnopTieHHbIX 6oJihHH1IHbIX JIHCTOB. Ho He HCKJIIOTieHo, 'ITO HX He B1>1,n;a.n;YT. ,Il;eJIO B TOM, 'ITO Bpa1IH He o6.H3aHbl ocl>opMJIHTb ,n;y6Jim~aTbl 60JibHH1IHblX IlOCJie TOI'O, KaK rroco6He BhmJiaTieHo (nHChMO <t>CC P<t> OT

17 HIOJIH 2013 r. M 15-03-11/12-7761).

BTopoii BapHaHT, KOTOpbIM npe,n;JiaraeT BocnOJib30BaThCH <t>CC P<t> -

nonpo-

CHTb IlOJIHKJIHHHKY IlO,ll;TBep,n;HTb ,n;aTy BbI,D;a'IH 6oJibmi1IHblX JIHCTOB ITO mypHaJiy HX yqeTa. TaKaH HHcPOpMaa;HH rroMomeT H rrpH YTepe 6roJIJieTeHeii (orrpe,n;eJieHHe BepXOBHOro cy,n;a P<t> OT

12 ,n;eKa6pH 2014 r. M 309-KI'14-5016).

Ha 6y,n;yru;ee 6esonacHee xpaHHTb 6oJihHH1IHhie JIHCTbI H npHJiomeHHhie K HMM pac'IeTbI rroco6Hii B oT,n;eJibHOM npospa'IHOM <PaiiJie • JIH,ZV·U I BO"IKOBA, ::n~cnepT mypHaJia «I'JiaB6yx»

npM3 3a CaMblM MHTepeCHblM eonpoc Hara/lbff MawraKosa no11y4aer s noAapoK KHH>KKY «HOBblH HAC. KaK nnarnrb H or4Hrb1sarbCff B 201 5 rOAY» H3 cepHM «01-1611 1-1oreKa >KypHana "f11as6yx"». B HeH ecrb no11Haff MHcpopMa41-1H npo see nocneAHMe M3MeHeHHff s pac4ere Mynnare HAC. Bbl r aK>Ke MO>Kere 3aAarb csoH sonpoc. Ec11H OH craHer ny4 WHM s HOMepe, no11e3Haff KH M>KKa - saw a. B C/leAYIOll.IHH pa3 OHa 6yAer 0 TOM, 4TO sa>KHO 3Harb sceM 6yxra11repaM 0 HOSblX nono>KeHMffX f pa>KAaHCKOro KOAeKca Pct>. n1-1w Hre!

%6yx I-loBbLlt HllC. KaK

0.6. (OllA"TOBa

iviarn Tb

II OT4 11TbWarbC51 B 2015 ro/ly


Kn

KCaH®

HeropMoHaJlbHblM npenapaT AJ1S1 rapMOH"1"1HOM >K"13H"1! Mofl >Klt13Hb scer,Qa 6bina HaCblll\eHHO~. B He~ 6b1n1t1 1t1 no6e.Qbl , 1t1 pa3oYaposaHltlfl ... V1 3TO ,QaBano MHe 6ecu.eHHbl~ OnblT, >KenaHltle >KltlTb lt1 pa3Blt1BaTbCfl ,Qanbwe ... ~ MHororo .Q061t1nacb B >Klt13Hltl: y MeHfl 3aMeYaTenbHafl ceMbfl , B3pocnb1e .QeT1t1,

sepHble APY3bfl, MOltl ysneYeH1t1fl. ~ np1t1Bb1Kna >KltlTb B csoeM p1t1TMe, 1t1, nosepbTe, MO~ B03pacT - 3TO He nOBO,Q OT Yero-TO OTKa3blBaTbCfl. ~ ce6fl npeKpacHO YYBCTBYIO B csoeM B03pacTe. ~ pa.Qyt0cb Ka>K.QOMY .QHIO BMecTe c Kn1t1MaKcaHoM ®. OH noMoraeT yMeHbWltlTb Bb1pa>t<eHHOCTb «np1t1n1t1BOB», HepB03HOCTltl 1t1 pa3,o.pa>K1t1TenbHOCT1t1, He B03,Qe~CTBYfl npltl 3TOM Ha ropMOHanbHbl~ CTaTyc. V1 co BCeMltl CBOltlMltl no,o.pyraMltl fl ,QentOCb npeKpaCHblM HaCTpOeH1t1eM! 0 0 0 "Hn<D "MaTep1-1a MeA1-1Ka XonA1-1Hr" Pocc1-1H,127473, MocKsa, 3-ill CaMoTeYHbliil nep., A.9

Ten/cpaKc 8 (495) 684-43-33 www.materiamedica.ru


BorrpochI M OTBeThI Bn1cTpn1e KOHCYJII>TaD;MM

no~oTqeTHbIX,

0

ynpoI.QeHKe, oTnycKe, Tpy~oBou KHH»eKe, 3apnJiaTe u npoBepKax u

•

Eµ;nHaa ;i;em1apaqnJ1

•

HaJioroBaJI rrponepKa

/{OJ1,JIC1-la Jl,U 1COMnanu.R yee8oMumb H<J>HC 0 moM, ttmo 6y8em no8aeamb e8uny10 (ynpow,enny10) 8e1CJT,apal4U10?

C1COJ1,b1CO y 1COMnanuu ecmb epeMenu, ttmo6bt no8zomoeumb u no8amb e H<J>HC eo3paJ1Cenu.R na a1Cm 11,aJT,ozoeou npoeep1Cu?

HeT, He .n;om1rna. TaKoro Tpe6oBamrn: HeT

0,n;HH Mee.Hu;. CqHTaTb 3TOT cpoK Hy.iK-

B HaJioroBOM Ko,n;eKce P<I>.

HO co ,ZJ;H.H, CJie.n;yrorn;ero sa ,ZJ;HeM IIOJiy-

6 CT. 100, 2 CT. 6.1 HK P<I>). HarrpHMep, ecJIH aKT

qeHH.H aKTa rrpoBepKH (rr. rr.

•

JIHKBH,ll;aqHJI

MoJ1Cem JT,U 1COMnanu.R, naxo8.Rw,a.RC.R 6 cma8uu JT,U1C6U8al4UU, npo80J1,JICamb C6010 8e.RmeJT,b1-lOCmb? ,IJ;a, Mo:>KeT. IIpaBo ocyrn;ecTBJI.HTh xo3.HHCTBeHHYJO .n;e.HTeJibHOCTb KOMIIaHH.H Tep.HeT TOJibKO B TOT MOMeHT, Kor.n;a B ErPIOJI IIO.HBHTC.H 3aIIHCb 0 ee JIHKBH,ZJ;au;HH (rr.

3

CT.

49 rK P<I>).

IIOJiyqeH 6 arrpeJI.H, TO B03pa:>KeHH.H Hap;o rro.n;aTh caMoe rros.n;Hee

•

6 Ma.H.

illTaTHOe pacnucaHne

06.R3ameJT,b1tO JT,U npe8npunuMameJT,10, y Komopozo ecmb pa6omnu1Cu, ymeep:>ICaamb wmamnoe pacnucanue? ,IJ;a, mTaTHoe pacrrHcaHHe 6esorracHee cocTaBHTh. TaKa.H 06.HsaHHOCTh pa6oTop;aTeJI.H rrp.HMO He rrporrncaHa B Tpyp;oBOM

•

Tpyµ;oBaJI KHH:mKa

Bnpaee Jl,U <J>CC, pewa.R eonpoc o 603Mew,enuu 60Jl,b1-lUtt1-lbtX noco6uu, Janpocumb y 1COMnanuu 1COnuu mpy8o6btX 1C1-lUJ1Ce1C compy8nu1Coe?

Ko,n;eKce P<I>. Ho 6e3 3Toro ,ZJ;OK)7MeHTa 6H3HecMeH 6yp;eT JIHmeH B03MO.iKHOCTH rrpHH.HTb :u;eJlbIH p.H.n; pemeHHH. HarrpHMep, YBOJIHTb pa60THHKa no COKparn;eHHIO qncJieHHOCTli HJIH mTaTa (a6s. 9 CT. 57 TK P<I>). 3To HaM rro,n;TBep,n;HJIH B PocTpy.n;e.

,IJ;a, <I>CC P<I> BrrpaBe 3aTpe6oBaTh y KOMrraHHH, BbIIIJiaq11Barorn;eli rroco6H.H, ,ZJ;OIIOJIHHTeJihHbie ,ZJ;OKyMeHTbI H CBe,ZJ;eHH.H, B TOM

.OTnycK

q11cJie H KOIIHH TPYAOBbIX KHH.iKeK pa6oT-

4 CT. 4.6 <I>e.n;epaJihHOI'O 3aKOHa OT 29 .n;eKa6p.H 2006 I'. :M 255-<1>3). HHKOB (n.

104

C1COJ1,b1CO aneu ottepeanozo omnyc1Ca nOJT,OJICeno enewnuM coeMecmume.lf,.RM?


I'JrnB6yx · Ni7, anpeJib 2015 rop;a

CTOJibKO

me, CKOJibKO ll OCHOBHhlM pa6oT-

HHKaM, -

28 KaJieH,n;apHhlX ,n;Heii B ro,n;

•

3apnJiaTa

Bnpaae JtU opzaHu3al4UR 6btaaaamb 3apnJtamy pa3 a .MeCRl.4, ecJtu pa6omHulCu cozJtacuJtucb c malCU.M nop.HaJCo.M 6 nUCb.MeHHblX 3a.H6JleHU.flX?

('I. 2 CT. 287, "'!. 1CT.115 TK P<t>) .

•

G

Ilo)J;oTqeTHhie

HeT, He BrrpaBe. Pa6oTo,n;aTeJih o6H-

Mo:>ICHO JlU 6btaamb compyaHulCy noa om"l{,em 6oJtee 100 000 py6.?

3aH BbI,D;aBaTb 3aprrJiaTy KaJK,D;bie IIOJIMeCHu;a. qam;e MOJKHO, peme HeJih3.ff

.D;a, MOJKHO. Ho 3TOT JIHMHT OH ,n;onmeH

("<I. 6 CT. 136 TK P<t>). HaJIH"<IHe 3aHBJieHHH

co6mo,n;aTh rrpn ornraTe TOBapoB, pa6oT

OT pa6oTHHKOB HH'Iero He MeHHeT. A 3a

mm ycnyr, rrpno6peTeHHhIX y ,n;pyroii KOM-

HapymeHHe B03MOJKeH IIITpacp Ha KOM-

rraHHH HJIH rrpe,n;rrpHHHMaTeJI.ff no O,ll;HOMY

naHHIO ,n;o 50 000 py6., ,n;npeKTOpa MOI'YT

,ll;OI'OBOpy. HHa"<Ie KOMIIaHHH rpo3HT IIITpacp

OIIITpacpoBaTb Ha CyMMY ,n;o 5000 py6.

,n;o 50 000 py6., ,n;npeKTopy -

(cT. 5.27 TK P<t>).

,n;o 5000 py6.

(cT. 15.1 KoAII P<t>).

•

.BCO

A:eaHChI no ynpom;eHKe

H 3.MeHUJlUCb JlU c 1 .HH6ap.H 2015 zoaa cpOlCU nepe"l{,UCJleHU.fl a6aHC06blX nJtame:>1Ceu no ynpow,eHlCe?

06.H3aH Jtu npeanpuHu.MameJt b 61CJtJO"l{,Umb a p e1Cau3umbt 6JtaH1Ca cmpozou Om"lf,emHOCmU aapec C60e20 .Mecma :>1CumeJtbCmaa?

HeT, cpoKH rrpemHne. ABaHCOBbie rrnaTemn no HaJiory Ha,n;o rrepe"<IHCJIHTh

HeT' He o6.H3aH. Ap;peca HeT B CIIHCKe

B 610,n;meT He II03,D;Hee 25-ro 'IHCJia MeCH-

ofornaTeJihHhlX ,n;JI.H ECO peKBH3HTOB.

u;a, cJie,n;yrom;ero 3a OT"<IeTHbIM rrepno-

Ho no meJiaHHIO rrpe,n;rrpHHHMaTeJib MomeT

,n;oM (cT. 346.19, rr. 7 CT. 346.21 HK P<t> ).

,ll;OIIOJIHHTeJibHO ,n;o6aBHTb ero Ha cPOPMY

IIocJie,n;Hnii ,n;eHb ynJiaTbI aBaHCOB

I KBapTaJI -

6JiaHKa (rr. 3 IloJIOJKeHH.ff, YTB. IIOCTaHOBJie-

3a

HHeM IlpaBHTeJihCTBa P<t> OT 6 MaH 2008 r.

25-e "'IHCJIO rrpHXO,ll;HTC,ff Ha BbIXO,ll;HOH

27 arrpeJIH, TaK KaK

.M 359).

(rr. 7 CT. 6.1 HK P<t>) .

06H3ATEnbHblLi1Ill3KCnPECC-AYA111T (495) 509-29-84

AYA111T 8-964-519-02-02

...,. ::;

~

cnEU111AnbHAH OUEHKA YCnOBll1Li1 TPYAA 000 «Hn<I> CTAHAAPT» (495) 972-20-18, 928-8410

a.

105


OxpaHa TPYAa: nfXXTO.., nOMRT HO

onPEAEJlHEM no>KAPHYIO onACHOCTb nPOlll3BOACTBEHHOro nOMEll.\EHlllR '-iTo6bt o6ecne'iKTh uo)l(.ap11y10 6eJouacuo<..'TL paGon1H.Koll 11 nocen1Teneli opram13au,Kl1, ueo6xoAH.MO cua6JJ.HTh noMe~emm cpeA<..TnaMH no)l(apnoii caruaJIH.JallJrn H uo)l(apcnyweuwr, onpeitcmtTb 11op1UlOK 3BaK}'aJ.VtH upu llO)Kapc. liCJ 311at1HH o no>KapuoH ouacno<.."TH no::\tc~cllHJl aw.nomIHTh 3Tll 1J>C6oaaHH.ll ucao3MO:lK.uo. KaK )'JUaTb KJiacc no)l(apuou oaaCHoCTH, KTO cr o AOmKcH pacc•urraTL? 06 3TO::\t Bbl y:rnacTc a <..TaTbc.

KAK nPAB~nbHO OPrAHlll30BATb 3BAKYA~Vlt0 nPlll no>KAPE? Seaon acROCTh npH nm«ape aasHCHT He TOJJbKO OT KOJlHttecrea ome-rymnTeneH. H)')t<HO opra H11sosa·rh saaxya 1t1110 Jt l0ltei1 113 HOMemeHHH opraHH3a ttHH. Mb• pacc1<a>1<eM,

Kru< upa1rnJ1b1tO 9'l'O c.nei1a1'b, 4·ro6bt 311a1<ya1t1ui 11po1u; 1a 6htC'rpo H 6e3 JIHurneii cyeThl.

no>KAPHM ClllrHAnlll3A~lllf1: KAK EE nPAB~nbHO nOA06PATb Bbtcrpo noracHTh B03RHKWHH no')f(ap MO)KHO, ecim o HeM BoapeM.ll Y3R3Tb.

lJ.nR :rroro B noMernemurx cTaBRT no>KapRyTO cm-naJTH33flHIO. KaK onpe]{enlITb, KaKaR cITTRamrnanuR noro<oJtHT

Ha STII H APYnte

aameU T<OMnaHMH, 1<a1< ee 8ht6pan., r.ne npHo6peCTH?

ROnpoc1>1 Mbl OTBe'ntM B CT3The.

KAK onPEAEn~Tb BVIHY PA&OTHlllKA B HEC"IACTHOM cnY"IAE? CTo pC3YJtbT3T3:'1t paCCJJC}l,OB3lUfJI HCcqaCTHOrO CJlY'iaJI COCT&BJUllOT a.KT. B ReM eCib rpaQ>a, R KOTOp OH Ry)f<flO )'K333Tb RKffY pa60THHK3. KaK ee onpe1teJUJJOT, OT ~ero aasRCRT ee pa3Mep, acema ;m tty')f(TfO ee yt<aa1>raan? Mb! noMo>KeM pa306paTbcR c smMH uonpocaMn .

OxpaHa TPYAa: npOCTO Ill nOHRTHO

OcpopMIATb noAm1cKy Ha >KypHan Bbl Mo>KeTe Ha ca~re www.e.otruda.ru IMllA no renecpoHaM 8 800 555-66-00 ( 390HOK

no Pocc111111 6ocnnaTHb•iil Aa)l(e c M06Mnl•Hb1X),

8 (495) 785-01-13


BoKpyr 6yxraJITepHH «BaM CJiyqaJIOCh Jiro6oBaThCH MaTpH~eH? Ee reHHaJihHOCThIO .. . »

HBaH IIIKJIOBe:u; o Tpy,z:i;oBoli ,z:i;Hc:u;HrrJIHHe,

-+ 112

CJioBo HOMepa: MaTp11:u;a >112

KOMaH,z:i;HpOBKaX II IIO't!IITaeMhlX mHBOTHbIX B py6p11Ke «,1J;py3b.H rJiaB6yxa»

>108

107


BoKpyr6yxranTepnn ~pysnH rnaB6yxa

HBaH IIIKJIOBen; o TPYAOBoH f);UCD;UilllUHe,KOMaHf);UpOBKax u rroquTaeMl>IX :IKUBOTHl>IX Hea11, Hea11,oeu'l(, III'KJWee4 - 3a:Mecmume.n'b anae'bt <Peaepa.n'bHOU CJl,y:JJC6'bt no mpyay u 3a11,R,mocmu. lfe.noeeK, Komop'btu ece2aa 8 xopoute:M 11,acmpoe11,uu u npeKpac11,ou cnopmue11,ou <jJopMe. lfu1t081tU'K,, 20ffl08'btU 8 .mo6yw MU1tymy 11,a:M, c 8<1.MU nOMQ'l(,'b Ko2aa 6'bt M'bt e.MY 11,u no3801tUftU c eonpocoM, M'bt ece2aa noRJ1.(,aeM 6'btcmp'btU u 'K,U'l(,ecm8e1t1t'btU omeem. H acmOR'l.J."1UU apy2. HcmopUR e2o Kap'bep'bt u :JICU31tU e py6puKe <</(py3'bR I'n,ae6yxa», Komopyw M'bt 803061t08MeM no 8UUlUM M1t020'l(,UCJl,e1t1t'MM npoC'b6a:M. B Ka6HHeTe MBaHa lIIKrroBu;a ,n;oBOJibHO corrH,n;Ho. MHTepbep HaIIOMHHaeT Ka6HHeT IIpe3H,n;eHTa P<I>. T aKoe y6paHCTBo ,n;ocTarroch B Hacrre,n;cTBo OT rrpe,n;meCTBeHHHKa, KOTOpbIH o,n;HaJK)l;bI rro6bIBaJI Ha rrpHeMe y Brra,n;HMHpa IIyTHHa H IIOIIbITaJIC.H BOCC03,n;aTb o6cTaHOBKY y ce6.a.

108


«I'JiaB6yx» · M.7, anpeJib 2015 rop;a

G

A .H He CTaJI Hli'lero MeH.HTh. Jhmih o6oranm JilHTephep KOJIJieKrweM. ocJIHKOB. B Y36eKHCTaHe, r,n;e .a po,n;HJICH n Bhipoc,

HBAH IIIKJIOBEIJ;: CBoeM.

OCJihl -

llO'iHTaeMhie ./KHBOTHhie, ./KHByru;ne H pa60Taro:m;1re p.H,ll;OM

c JllO,ll;hMJil. Ilo3TOMY JII06JIIO OCJIHKOB, llpliBO./KY RX Jil3 pa3HhIX llOe3,ZJ;OK.

rJIABBYX:

Mnozo nymew,ecmeyeme?

Ilo Mepe B03MO./KHOCTH. Bcer,n;a llOJIHOCTbIO HCllOJlh3YIO CBOH OTllYCKa, B Tet:J:eHHe ro,n;a OT,ll;hIXaIO rrpHMepHO II.HTh He,n;eJih. B OTIIYCK Mhl BCer,n;a

1

c .1KeHoli H ,n;o'fKOH ye3.1KaeM . qepe,n;yeM 3a py6e.1KOM. 06'he3,n;HJIH MHoro CTpaH. B

ro,n; 110 Poccnn,

1

ro,n; -

11pomJIOM ro,n;y ea,n;HJIH

B I'pe:u;HIO Ha ocTpoB KpnT. IlyTemecTBH.H Bcer,n;a opraH1rayeM caMH, 6e3 areHTCTB. 3To HHTepecHee H 3KOHOMHee. Bcer,n;a He11pe,n;cKa3yeMo.

A 6btxod1-lbte 1caJC npoeo8ume? IIo-pa3HOMy .

.H

Hat:J:HHaro pa6oTaTb B

8.00 H

3aKaHt:J:HBaro B

20.00.

HHo-

r,n;a cpe,n;H ,ll;H.H H 6hIBaIO Ha 11y6JIH'iHhlX MeporrpH.HTHHX, H IIOTOM rrpHXO,ll;liTC.H Ha pa6oTe HaBepCThIBaTh 3TO BpeM.H. Ilo3TOMy, 6hrnaeT, H B cy66oTy BhIXO.IKY Ha cJiy.1K6y -

aaKaH~rnBaro ,n;eJia. Ho H cTaparocb oT,n;h1xaTh

3,n;ech H ce:H:t:J:ac, oT,n;aBa.Hch 110JIHOCThIO Ka.1K,n;0My 3aH.HTHIO. Pa3roBapnBaemh c 'leJIOBeKOM, 'iHTaeIIIh KHHry, CMOTpHillh TeJieBH30p, HaXO,ll;lilllhCH B TeaTpe, XO,ll;Hlllh 110 MaraaHHaM -

eCJIH Thi }7MeeIIIb 11orpy3HThC.H

B 3TO 3aH.HTHe, TO Thi Bcer,n;a OTKJIIO'IHIIIhC.H OT pa6oThl Jil oT,n;oxHeIIIh. Em,e .H c MOJIO,lI;OCTH JII06JIIO cpyT60JI, HrpaJI ,n;ame B MOJIO,D;e./KHOH 11pocpecc1roHaJihHOH JIHre. H 3Ta JII060Bh coxpammach Ha BCIO ./KH3Hh.

C "t(,ezo 1-la"t(,a.Ttacb eaw,a JCapbepa? B

1984

ro,n;y

.a

OKOH'iHJI CBep,n;JIOBCKirH rop1r,n;nt:J:ecKHH HHCTHTYT, cJie,n;-

CTBeHHo-KpHMHHaJIHCTHt:J:ecKHH cpaKyJlbTeT. H HecKOJihKO JieT rrpopa6oTaJI CJie,n;oBaTeJieM 11poKypaTypbI B ropo,n;e AJiarraeBcKe CBep,n;JioBcKoli o6JiaCTJil. Ho IIOH.HJI, 'ITO 3Ta pa6oTa He )J;JI.H MeH.H. IlpHH.HJI T.H./KeJioe peIIIeHHe 110MeH.HTh ccpepy ,n;e.HTeJlbHOCTH. HoBbIH 3Tarr: rrepeexan B HoBoypaJihCK 1r cTaJI ,n;1rpeKTopoM MecTHoro :u;eHTpa 3aH.HTOCTH. BoT TYT-TO n OTrrpaBHJIC.H 3a py6em YlfliTbC.H ,n;eey. Ha repMaHJilli .H BepHyJIC.H Boo,n;ymeBJieHHhIB, c Maccoli ,n;OK}7MeHTOB, MaTepnaJIOB, cp0Torpacp1rli. MHorHe JIIO,n;H C'IHTaIOT, 'iTO :u;eHTP 3aH.HTOCTH -

3TO rrpocTo oqepe,Zl;b Ha BaKaHCHIO. Ha CaMOM

,n;eJie :u;eHTphI MOI'YT OKa3bIBaTb ,n;eC.HTOK BH,ll;OB ycJiyr. Hat:J:HHa.H OT IIOJilCKa IIO,lI;XO,lI;.HIJ.J,eH pa60Tbl Jil 3aKaHqJilBa.H 11pocpeCCHOHaJihHOH 110,lI;I'OTOBKOH, opraHH3a:a;Heli HpMapoK aaKaHc1rli, BpeMeHHbIX pa6oT, 11epee3,n;a a ,n;pyryro MeCTHOCTb, COD;HaJlbHOH a,n;arrTaD;HH, 11pocpopHeHTa:u;HH HT. ,n;.

B

o6m,eM,

.a TaK Bcex aapa3HJI CBOHMH 1r,n;eHMH, 'iTO ropo,n;cKHe

BJiaCTH

BbI,D;eJIHJIJil MHe ,lI;Jl.H CTpOHTeJihCTBa HOBOI'O :u;eHTpa 3eMeJihHhIH Yt:J:aCTOK. IlpaB,n;a, Ha OKpaHHe. IloKa CTpOHJIC.H :u;eHTp, .H OCBOHJI e:m;e HeCKOJihKO rrpocpeCCHH -

CTaJI H rrpopa6oM, H CMeT'IHKOM. IloH.HJI, 'iTO 3HaHHH

He XBaTaeT , H OKOH'IHJI YpaJihCKHH rocy,n;apcTBeHHhIH 3KOHOMH'ieCKHli

109


li1saH WKnose4 KonneK4HOHHpye1 ocnHKOB. Ha ero pOAHHe, B Y36eKHCTaHe, 3TO n04HTaeMbte >t<HBOTHbte.

y1urnepc11TeT no crreu;11aJihHOCTH «<l>HHaHChI H Kpe,n;HT», p;ame rropa6oTaJI B 6aHKe Ha rrpaKTHKe .

Bee mmc xopouw C1Cllaabt6aJlocb. KaK J1Ce Bbt o1Ca3aJluCb a MocKae? Kor.n;a Hama cnym6a 3aHaTOCTH Haqana .n;elicTBOBaTh, H ycnenrno .n;e:HCTBOBaTh, MeHH npHrJiaCHJIH B MocKBY- B MHHHCTepcTBO Tpy.n;a H cou;11aJibHoro pa3BHTHH. IIepeexaJI. ,n;oBhlM 3aKOHO}J;aTeJibCTBOM .

.H

H

3.z:i;ecb yme BilJIOTHyIO CTOJIKHYJICH c Tpy-

3aHHTepeCOBaJICH H c Tex nop norpymeH

B Hero. Ha MOH B3rJIH,n;, Tpy,n;oBoii: Ko,n;eKc

P<I> -

caMI>IH noHHTHhIH. l:.Ieno-

BeK co cpe,n;HHM o6pa30BaHHeM MOmeT npOCTO TaK ero OTKpblTh, npoqHTaTb H IlOHHTh, KaK ycTpaHBaIOTCH Ha pa6oTy H KaKHe IlOTOM eCTb rrpaBa.

c .n;pyroii: CTOpOHbl, ce:Hqac B KO,n;eKce CJIHIIIKOM MHOro IlOJIOmeHHH, KOTOpble Tpe6yroT 6}7MamHoro o<l>opMJieHHH.

A

mH3Hh 11,n;eT, MHonrn pa6oTO,n;a-

TeJIH yme rOTOBhl HCI10Jlh30BaTh :meKTpOHHhie <l>opMbl B3aHMOOTHOmeHHH c coTpy,n;HHKaMH.

Bbt npaabt, aom om.Menullu KO.Manaupoao'lnbte yaocmoaepenu.R. Ho .Mnozue neaoaollblibt, nymmomcR menepb a o</Jop.Mllenuu ...

c O}J;HOH CTOpOHbI, xopomo, "tJTO OTMeHHJIH, a c .n;pyro:H -

B03HHKJIH rrpo6-

JieMbl Ha rrpaKTHKe . Jlro,n;H rrpHBhIKJIH, qTO KOMaHp;HpOBOqHoe y,n;OCTOBepeHHe -

3TO TaKOH y.n;o6HhIH }J;OK}7MeHT' B KOTOpOM cPHKCHpyeTCH BCe -

H rrpH6hITHe, H y6hITHe, H cpoKH, H MecTo.

A

ce:Hqac rrp11xo,n;11Tca TOJihKO

Ha OCHOBe rrpoe3}J;HblX }J;OK}7MeHTOB H rrpHKa3a opHeHTHpOBaTbCH. IlpoCTOH rrpHMep. IIpoe3,n;Hhie ,n;OKYMeHThI rro,n;TBepm.n;aroT TOJihKO p;aTy y6h1TH.a H rrp116h1T11a.

A

Ha caMOM

.n;ene qeJioBeK MomeT Bhie3maTh B

aaporropT

3a,n;oJiro )1;0 BbIJieTa, H rrpHXO}J;HTCH IIO}J;TBepm,n;aTb 3TO em;e )J;OIIOJIHHTeJibHhIMH ,n;OKYMeHTaMH, pacc"tJHThIBaH cyToqHhie. XoTa yrrpom;eH11e ocl>opM-

neHHH KOMaH,n;HpOBO'IHbIX -

3TO }J;BHmeHHe Brrepe.n;, H 3TO rrpaBHJihHO.

Byaeme u aaJlbUte coaepwencmaoaamb Tpyaoaou Koae1CC P<P? (CMeeTcH). Tpy,n;oBoe 3aKoHo,n;aTeJihCTBO o,n;Ho H3 caMhIX pa3BHBmom;HXca. C11Tyau;11a Ha pbIHKe Tpy.n;a rrocTOHHHo MeHHeTca.

H

3aKOHo,n;aTeJiro

rrpHXO}J;HTCH IlOCTOHHHO KOppeKTl:lpOBaTh KO}J;eKC B 3aBHCHMOCTH OT Toro, KaKHe CHTyau;m1 B03Hl:IKaIOT rrpH BblilOJIHeHHH TPYAOBbIX OTHOllieHHH. IIoaToMy HaBepHHKa B 6nnma:Hmee BpeMH Hae m,n;yT cephe3Hhie H3MeHeHHH. TeM 6onee HaM ecTh qTo coBepmeHCTBOBaTh •

110


TPETV1ll1 HOMV1HAHT maBHbl ~

MAPV1HA nAYTOBA,

6yxrarnep 000 «Tenno4eHTp», r. 6111~cK

Y3Ha~Te ,

KOrAa

KaK

np~H~na

Map~Ha ~36e>Kana

cnopa c ct>CC ,

Ha pa6ory 6epeMeHHoro 6yxranrepa PREMIA. GLAVBUKH. RU

I


:JOO 6aiiT

BeCRT o,n;Ha CTpO'!Ka B KHIITax npo.n;a)I{ Ji ITOKYJIOK. YMHO:>Kb-

Te Ha 'IlICJIO C'IeTOB<t>aKryp sa I KBapTaJI -

3TO Bee BameM:

3JieKTpOHHOM MaTpnll;bl

no

H.D;C.

CJioBo HOMepa

MaTpuu;a Bomne6ttbIM KBaApaT

c HHeTHTyTeKHX BpeMeH MHOI'He IIOMH.HT eJIOBO «MaTpHn;a».

y

KOI'O-TO, B03M0'1\HO, OTJI0'1\liJIOeb

epasy ecl>opMHpyeT HX B BH,n;e ene Ko,n;a. B HTore rrony-qnTe.H, "'ITO nneTo u;e Bn,n;nMo-HeBH,ZJ;HMO. Ho Bee OHH ne

B rraM.HTH, "tJTO B ,n;peBHOeTH MaTpnu;y Ha3b!BaJIH BOJime6HbIM KBa,n;paTOM. Bonee rrpo,n;BnHyThle

rrymBHKa. H ,n;onmHhI ,n;oneTeTh .n;o Hanoro

eoo6rn;aT, "'ITO MaTpnu;a 6hlBaeT TpaHeIIOHHpo-

6hleTpo n 6es rrpo6JieM. TaK HaM eKasann eaMH

BaHHa.H, .n;naroHaJihHaH, e.n;nHH"tJHa.H n HyJieBaH.

HanoroBHKH Ha I'naB6yx Kny6e.--+ 12

Hali,n;yTe.H ,n;a)Ke n TaKne, KTO rrp.HMO eeli"tJae

<t>HC rrpB.n;YMaJia erreu;naJibffYIO rrporpaMMy,

MomeT pemnTb MaTpnu;y. Ho Bee me 60JibIIIHH-

KOTopaH YMeeT epaBHHBaTb MaTpnu;hr, ecl>op-

eTBO BeIIOMH.HT ee KaK He"ITO 60JibIIIOe, eJI0'1\HOe

MHpoBaHHhre pasHDIMH KOMrraHH.HMH. H eoo6-

n o"tJeHb sarryTaHHoe.

rn;aTb HHerreKTOpaM, r,n;e B He,n;pax MaTpHD;bI

0,n;Hy TaKyro Bonme6Hyro rrp.HMoyroJibHyro

rrp.H"'leTe.H omn6Ka. XoT.H Bee aTo o"tJeHb enomHo,

MaTpnu;y Mb! errp.HTaJIH B 3TOM rrepBOM arrpeJib-

sarryTaHHO H BOJIIIIe6Ho, 60JiblIIHHeTBY KOMIIa-

eKOM HOMepe «I'JiaB6yxa». ,Zl;ora,n;aHTeeb, "'ITO 3TO.

HHH B arrpene eymHo paso6paThe.H e MaTpnu;e:B:.

B HameM Bonme6HoM KBa,n;paTe, KaK n B Kam,n;o:H: ,n;o6porrop.H,ll;O"tJHOH MaTpnu;e, eeTb eToJI6-

ll OTrrpaBHTb B HaJIOI'OByro eaMoe II03,ZJ;Hee 27-ro "tJHena. B STOM BaM rroMoryT epasy TPH eTaTbH

IJ;bI H eTpOKH. Hx BO MHOI'O pas 60JibIIIe, "'leM

H3 3TOI'O HOMepa. >12, 50, 67

y Beex ee rrpe,n;rneeTBeHHHIJ; li po,n;eTBeHHHIJ;.

,Zl;JI.H Tex, KTO ern;e He .n;orap;aJie.H, noeJie)J;H.HH

KaK TOJibKO B aTy MaTpnu;y norra,n;eT o,n;Ha

rro.n;eKasKa. IIoeMoTpnTe p;eTeKTHBHDm <PnnhM

eTpO"tJKa li3 KHHI'li IIOKYIIOK HJIH KHHI'li npo-

Ha ea:B:Te den.glavbukh.ru. 0,n;Hy :as repoHHb

,n;a)K, TO OHa epasy rrpeBpaTHTCH B p;Ba JIHeTa.

TaM naeKoBo soByT Knapo:H:. KaKoe y Hee rron-

JlHeTbI 3TH TO)Ke BOJIIIIe6Hbre. 0HH He eyrn;e-

Hoe HM.H? IlpaBHJibHO, ,Il;eKnapau;:a.a:. A Hama

eTByroT Ha 6YMare. ByxranTepeKa.H rrporpaMMa

MaTpnu;a -

112

aTo HOBa.H ,n;eKnapau;n.H no H,Il;C •


':1JI~B6yx

21 anpens

.QeHb rnae6yxa B saw npa3AHV1K B8AYLL\V18 3KCnepTbl no 6yxyYeTY V1 HanoraM 6YAYT OTBeYaTb Ha caMble cno>KHble pa6oYV1e sonpocb1. 3ali1AV1Te Ha cali1T V1 Bb16epV1Te TeMy KOHcynbTaL..J.V1V1 l'l..

den.g lavbukh.rLJ 4!'!

P.S. B <1>1r1Hane 6yxramepcKoro MapacpoHa ecex yYacTH"1Koe >f<A0T cpaHTaCT"1"'10CK"1M ct0pnp1r13

np~Mo

celi1Yac!


Bb16ep1t1Te, KaK Bbl nnaHMpyeTe CAaBaTb Hoeyt0

AeKnapau.1t1t0 no HAC Y'4eT eeAeM e OAHOM nporpaMMe, a OT'4eTHOCTb 6yAeM 0TnpaenS1Tb Ml ApyroH

Y'leT C'le•os·OaKTyp 1o1 H,D.C (nporpaMMJ A)

J

<l>op1.wpouHHe KH,..r roeynoK 1o1 npOAllX (npo•paMMll A)

- -.........--

--no

-~·.---«----"

J

npeAC'l'Hlle>tMe Ae1e,up.H~"1"1

Jll ~pOH .. blM

(3HllllaM (nporpaMMil

bl

CAaBaTb lC-0T'4eTHOCTb 6yAeM HanpSIMYtO M3 lC:6yxranTepMM 8

.6yxranrep1'11 8 Bt'At'TCJl y'lef, roTOOWCll :C-01'leTH0<11t no H/lC,

ornpa81l~erc11

O 'lt3rn'lec~ 06pa6arb1 a~-o-C11 ceep,eHv11

1pe6yt01J.1Me KOppeKT.4poaoK,. AP·

J

<l>HC npoaepKa Ael(Jlapat\"'"·

1anpoc Ha yro"!tleH,.e nony"!eHl'le rpe6osaHl'I;; <l>HC no KOHKpeTHblM CTpOK.lM Al!<J1apa41o1;i ( npor plMM3 6)

Bee IDlllMOl:l'MCTBHe :ipoH ~ ..anp10.4y10, 6eJ 8b1 rpy30K 1-1 J¥py>O<

<l>opM1-1po11<1H1o1e yro'IHlllOW"X c11eae.,.i1o1 (p,onom•11reJ1bHblX 111o1001) (rporpaMIV3 A)

Bwpy.tKa cae11e1-<"'1(nporpaMMblA1.1 6) npeAOC""JBJ1e1111e OOllCltCHl1;. a OTBC!T

Ha tpe6oaaH1111 <l!HC (nporpa MMa 6)

npoCTO BeAMTe y'4eT

11~ . . . . . . " IC"

H

CAaBaMTe OT'4eTHOCTb B OAHOM nporpaMMe

noAp06Hee npo HAC- 2015 - www. buh.ru/nds- 2015, a raK>Ke 8 anpenJI Ha EAMHOM ceMMHape lC, perMCTpa4MS1 - www.lc.ru/es


Turn static files into dynamic content formats.

Create a flipbook
Главбух 2015 07 by kartav2007 - Issuu