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20

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21

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27

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28

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200

4 129 608,00

1 132 500,00

1150 072,00

1847036,00

201

352 500,00

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-

352 500.00

202

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203

89 000,00

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89 000,00

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3 688 108,00

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811 383,76

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253 015,84

309 217,92

206

8 900,00

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-

8 900,00

207

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25

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25

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co CTaTbeH 9 <l>eAepanbHOro 38KOHa OT 24 HtonR 2009 r. No 212-<1>3 MB COOTBeTCTBHH c MB>KAYHapoAHblMH AOroeopaMM CyMMa paCXOJlOB, npMHMM00MblX K Bb140Ty B COOTBeTCTBMM c ll3CTblO 7 CT8TbM 8

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4 129 608,00

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40

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42

Ilponmo y.m.e qeTI>Ipe roll;a c Tex rrop, KaK pacXOfl;bI 6yll;yrn;Hx rrepHOAOB Hc11e3JIH H3 6yxranTepcKoro 6anaHca H IIono.m.eHHH no BelJ;eHHIO 6yxranTepcKoro yqeTa H 6yxranTepcKoli oT11eTHOCTH (yTB. rrpHKa3oM MHHqmHa PoccHH OT 29 HIOJIH 1998 r . N2 34H). IlpHKa3 MHHqrnHa Poccmf OT 24 ll;eKa6pH 2010 r. N2 186H, KOTOpbIR BHec 3TH H3MeHeHHH, TOrlJ;a rropoll;HJI MHoro crropoB. ByxranTepnI BOJIHOBaJIHCb, KaK .m.e 6nITb c pacxoAaMH, KOTOphle BCerll;a rrpOBOfl;HJIHCb 11epe3 c11eT 97' -

6yxraJITepCKHMH

rrporpaMMaMH, ,II;MC, nmi;eH3HHMH. Ce:B:11ac, KOrlJ;a crropnI Ha aTOT c11eT BpOlJ;e 6nI YTHXJIH, Mbl peIIIHJIH BblHCHHTb, KaK .m.e KOMIIaHHH pemHJIH B HTore BeCTH Y1:JeT IIOll;06HbIX paCXOll;OB. B CTaTbe Bbl Halill;eTe pe3yJibTaTbl Hamero orrpoca, a TaK.m.e COBeThl ITO 6e30IIaCHOMY yqeTy 6nIBIIIHX pacxoll;OB 6yll;yrn;ero rrepHolJ;a.

ByxraJITepcKHe nporpaMMLI Bonnme rronoBHHbI BamHx KOJIJier H B 6yxranTepcKoM, H B HanoroBoM Y1:JeTe OTpa.m.aIOT CTaHlJ;apTHbie rrporpaMMbl THIIa IIporpaMMbl rnaB6yx H lC KaK paCXOlJ;bl 6yll;yrn;Hx rrepHOll;OB. 8TO caMbIR 6e30IIaCHhlR BapHaHT, H BOT IIO"IeMy. IloKyrraH THIIOBYIO THpa.11rnpyeMy10 6yxraJITepcKyIO rrporpaMMY' KOMrramm 3aKnroqaeT nmi;eH3HOHHbIR lJ;OroBop. B paMKax aToro lJ;Oro-

KaK Bbl Y4MTb1sae1e 6yxramepcKyio nporpaMMY (nporpaMMa rnas6yx, 1C MT. n.)?

BOpa K opraHH3aIJ;HH rrepeXOlJ;HT HeHCKJIIQqHTeJibHOe rrpaBO IIOJib30-

60% KaK pacxop,b1

BaHHH rrporpaMMOR (CT. 1235, IIOll;II. 1 II. 1 CT. 1236 rK P<l>). CYMMY,

6y.o.yll.IMX nepHOP,08

KOTopyro KOMIIaHHH 3aIIJiaTHJia 3a TaKyIO rrporpaMMy, Hall;O OTpa3HTb Ha 3a6anaHCOBOM c11eTe . HarrpHMep, Ha cqeTe 012 «HeMaTepHaJII>Hbie

30% EAHHoapeMeHHO

aKTHBhl, IIOJiyqeHHhle B IIOJib30BaHHe ITO JIHIJ;eH3HOHHOMY ll;OrOBOpy» (a63. 1 rr. 39 IIBY 14/ 2007).

Ha 6anaHce pa30BbIR rrnaTe.m. 3a rrporpaMMY Hy.m.Ho OTHeCTH K pacXOAaM 6yll;yrn;Hx rrepHOll;OB, a 3aTeM CIIHCbIBaTb B TeqeHHe cpoKa ll;eRCTBHH lJ;OrOBOpa (a63. 2 II. 39 IIBY 14'2007). rpa.m.ll;aHCKHR KOlJ;eKC P<l> rrpelJ;yCMaTpHBaeT, 'ITO eCJIH cpoK, Ha KOTOphlR rrpell;OCTaBJIHeTCH rrpaBO IIOJib30BaHHH rrporpaMMOR, B ll;OrOBOpe He ycTaHOBJieH, OH C"IHTaeTCH 3aKJIIO"IeHHbIM Ha IIHTb JieT (rr. 4 CT. 1235 rK P<l>). KoMrraHHH He o6H3aHa pyKOBOACTBOBaTI>CH aToli HOpMoli. IIoaToMy Mo.m.Ho ycTaHOBHTb

-0

6% KaK HeMa1ep1-1allbHblH aKTHB -0

4% B 6yxy4er e cpa3y, B HallOrOBOM noc1eneHHO Onpoc Ha cai1te glavbukh.ru

B rrpHKa3e pyKOBOAHTeJIH H ll;pyro:B: rrepHOA cm1caHHH pacxoll;OB Ha rrporpaMMy. HarrpHMep, B3HTb cpoK, B TeqeHHe KOToporo KOMrraHHH rrnaHHpyeT HCIIOJib30BaTb ee B CBOeli ll;eHTeJibHOCTH. Ho eCJIH OpHeHTHpOBaTbCH Ha IIHTHJieTHHR cpoK, 3TO rapaHTHpOBaHHO 1:rn6aBHT OT JllllliHHX BOIIpOCOB HaJiorOBHKOB H ayll;HTOpOB.

43

Ha.rror11 H B3HOCbI MeTop;oJiormI yqeTa

npHMep 1. KaK B 6yxy~eTe OTpa3HTb THnoeyio 6yxramepCKYIO nporpaMMY

KoMnaH1-u:1 15 anpe11.s:1 2015 roAa np1-106pe11a AHCK c 6yxramepcKol:i npoJieT -

rpaMMOH. CTOHMOCTb nporpaMMbl -

60 000 py6. B AOrosope He CKa3aHO

cpoK ,IJ;JUI crrn:-

0 cpoKe, B Te4eHHe KOTOporo KOMnaHH.s:I Bnpase HCnOJlb30BaTb nporpaMMy. KoMnaHH.s:I pew1-111a noi:irn 6e3onacHblM nyreM H ycraHOBHJla 3TOT cpoK pas-

caHH.H THTiono:H:

HblM n.s:iTH roAaM. 5yxramep CAe11a11 CJleAytOW,He npOBOAKH.

6e30TiaCHI.rM

nporpaMMbI B Ha.TIOrOBOM

yqeTe (IlporpaMMa I'.rran6yx, lC MT. IT.)

15 anpe11.s:1 2015 roAa: ,D,E5ET 012

60000P

CTOl-iMOCTb HeHCKJltOYl-1TeflbHblX npas Ha nporpaMMY orpa>t<eHa 3a 6anaHCOM;

,D,E5ET 97 KPE,D,IH 60 '--

60000P

3aTpaTbl Ha np1-106pereH1-1e orpa>t<eHbl s cocrase pacxoAOB 6YAYLUHX nepHOAOB;

,D,E5ET 60 KPE,D,IH 51

60000P

nepey1-1cneHb1 npasoo6naAarent0 AeHbrH 3a nporpaMMy.

,D,E5ET 26 KPE,D,IH 97

1000P

cn1-1caHa YaCTb pacXOAOB 6yAYLUHX nepHOAOB.

IlpH pac"IeTe HaJiora Ha rrpH6bIJih KOMIIaHHSI BrrpaBe OTHeCTH CTOHMOCTb HeHCKJIIO"IHTeJlbHblX rrpaB Ha rrporpaMMY K rrpO"IHM pacxo,ri;aM (rro,zi;rr. 26 rr. 1 CT. 264 HK P<t>). BesorracHee crr1rcaTb pacxo,ri;hl rrporropu;irnHaJibHO cpoKy ,n;eHCTBHSI ,zi;oroBopa. HMeHHO TaK COBeTyroT IIOCTyrraTb "<IHHOBHHim (IIHCbMO MHH<):>HHa PoccHH OT 18 MapTa 2014 r. M 03-03-06/ 1/11743).

ECJIH cpoKa B ,n;oroBope HeT, TO MOJKHO orrpe,zi;eJIHTb ero caMOCTO.HTeJlbHO B rrpHKase ,ri;HpeKTopa. K rrpHMepy, rrpHH.HTb paBHbIM II.HTH ro,ri;aM (rrHCbMO MHH<):>HHa PoccHH OT 23 arrpeJI.H 2013 r. M 03-03-06/1/14039).

TpeTb KOJIJier, cy,ri;H no orrpocy, B HaJioroBOM y-qeTe crrHcbrnaroT CTOHMOCTb rrporpaMM e,n;HHOBpeMeHHO. Mb1 C'IHTaeM, "ITO saKOH rrosBOJI.HeT TaK rrocTyrrHTb. Be,n;b B HaJioroBoM Ko,ri;eKce P<t> HeT Tpe6oBaHHSI o paBHOMepHOM rrpH3HaHHH pacxo,ri;OB Ha rrp1ro6peTeHHe HeHCKJIIO"IHTeJibHOro rrpaBa IIOJib30BaHH.H rrporpaMMOH. Ho ecTb pHCK, 'ITO ,zi;oKasaTb 3TO y,n;acTC.H TOJlbKO B cy,zi;e (rrocTaHOBJieHH.H <t>AC MocKOBCKoro oKpyra OT 28 ,n;eKa6p.H 2010 r . •M KA-A40'15824-10, OT 1ceHTSI6p.H2011 r. N2 KA-A40'9214-11) .

IIpaB,n;a, HHor,zi;a KOMrraHH.H MOJKeT 6es pHCKa e,ri;HHOBpeMeHHO CIIHCblBaTb paCXO,D;bl Ha rrporpaMMY H B 6yxraJITepCKOM, H B HaJIOrOBOM y-qeTe. 3To B03MOJKHO, eCJIH ,zi;oroBop rrpe,zi;ycMaTp1rnaeT He e,ri;HHOBpeMeHHbIH pa30BblH IIJiaTeJK, a rrepHO,D;H"!eCKyro, HaIIpHMep eJKeMeCSI"!Hyro,

44

ormaTy rrporpaMMhI. Tor,D;a B Mec.a:u;e rrepe"IHCJieHHH ,D;eHer sa rrporpaMMY )l,eJia:ihe rrpoBO)l,Irn:

,ll.E5ET 26 KPE,ll.li1T 60

_J

Ha41KneH nepHOAH4eCKHH nnare>K 3a nonb30BaHHe nporpaMMoi1;

,ll.E5ET 60 KPE,ll.li1T 51

J

nepe41KneHb1 AeHbrH npasoo6naAarent0.

HarnJIHCh 11 KOJIJier11, KOTOpnie coo6ID;HJIH, "ITO Y"IHThIBaIOT 6yxraJITepcKyro rrporpaMMY KaK HeMaTepHaJibHhlH aKTHB. To eCTb CIIHCbIBaIOT ee CTOHMOCTb "Iepe3 aMOpTH3aD;HIO. IIocTyrraTb TaK Heo6XO)l,HMO B TOM cJiy-qae, ecJIH K opraHH3aD;HH rrepexo,D;HT HCKJIIO"IHTeJlbHhie rrpaBa Ha rrporpaMM}'. TaK 6nrnaeT, KOI')l,a KOMIIaHHH rrp1106peTaeT He CTaH,D;apTHyIO, a YHHKaJibHyIO rrporpaMMy, KOTOpyro paspa60T"IHKH ,D;eJiaIOT no crreu;HaJibHOMY 3aKa3y H IIOJib30BaThCH KOTOpoli 6y,D;eT TOJibKO caM 3aKa3"IHK.

CepTH<l>HKaT1>1 H JIHD;eH3HH BoJihIIIHHCTBO BamHX KOJIJier H B 6yxraJITepcKOM, 11 B HaJioroBOM y-qe-

KaK Bbl y•onb1-

Te Y"IHTbIBaIOT CTOHMOCTb JIHD;eH3HH H cepTH<l>HKaTOB KaK paCXO)J;bI

saeTe mn.ieH3MM

6y.ri;yID;HX rrep110,ri;oB. B HeKOTOpbIX cJiy-qa.ax 3TO .ri;elicTBHTeJihHO caMhIH

M cepn1«J>MKaTb1?

pau;HoHaJibHbill IIO)J;XO)l,. Ho 6nIBaIOT CHTyan;HH, KOI',D;a KOMIIaHHH MOJKeT 6e3 BCHKOI'O pHCKa CIIHCaTb JIHD;eH3HH H cepTH<i>HKaTbI e,ri;HHOBpeMeHHO.

71% KaK pacXOAbl

Pacrrpe,ri;eJI.a.a: rro.ri;o6Hbrn pacxo.ri;1>1 Ha rrep110.ri; .ri;elicTBHH JIHD;eH3HH

6YAYL1.\11X nepHOAOB

HJIH cepTH<l>HKaTa, KOMIIaHHH PYKOBO)J;CTBYIOTCH rrpaBHJIOM 113 IIYHKTa 19 IIBY 10/99. 0Ho rJiaCHT: ecm1 pacxo)J;b1 o6ycJIOBJIHBaIOT IIOJIY"Iemrn )J;OXO)l,OB B Te"IeHHe HeCKOJibKHX OT'IeTHbIX rrepHO)l,OB H rrpH 3TOM HeB03MOJKHO 'IeTKO orrpe,ri;eJIHTb CBH3b Mem,D;y 3THMH pacxo,ri;aMH H )J;OXO)J;aMH HJIH orrpe,D;eJIHTb ee MOJKHO TOJihKO KOCBeHHhIM rryTeM, TaKHe paCXO)J;bI Ha,ri;o pacrrpe,D;eJIHTb Mem.ri;y 3THMH oT'IeTHhIMH rrepno,ri;aMH. EcTb H pa3'bHCHeHHH MnmpHHa, H3 KOTOpbIX CJie.ri;yeT, 'ITO 3aTpaTbl, OTHOCHID;HeCH K CJie,D;yrom;HM

----0

25% EAHHospeMeHHO -0

4% B 6yxramepCKOM y4e1e cpa3y, B HanorosoM nocreneHHO

OT"IeTHbIM rrep110,ri;aM, B 6aJiaHce Ha,ri;o OTpamaTb KaK paCXO)l,bI 6y,ri;ylll;HX rrepHO)l,OB H CIIHChIBaTb B Te'IeHHe cpoKa , K KOTOPOMY 3TH paCXO)J;bl OTHOCHTCH (rrHCbMO M11H<l>HHa PoccHH OT 12 HHBap.a: 2012 r . .N'!l 07-02-06/5).

Onpoc Ha cai11e glavbukh.ru

npHMep 2. KaK B 6yxy'4eTe orpa3HTb paCXOAbl Ha cepTH<l>HKa ... HIO npOAYK ... HH OpraH113a411f! no11y41111a ceprncp11KaT cooTBeTCTBHfl Ha OAHH H3 BHAOB npoAyK41111 cpoKOM Ha nf!Tb 11eT. PacxOAbl Ha ceprnqrnKa411t0 cocrns11111-1

45

Ha.rror11 H B3HOCbI MeTop;oJiormI yqeTa

rocIIOIIIJIMffY 3a JIHIJ;eH3MIO yqHTbIBaIOT e,JJ;HHOBpeMeHHO

69 000 py6. B HHX BXOAf!T CTOHMOCTb yc11yr no npoBeAeHHIO ceprncpHKa41-11-1 - 59 000 py6. (s TOM 41-1c11e HAC - 9000 py6.) 1-1 ce6ecro1-1Mocrb 3K3eMnllflpa rOTOBOH npOAYK4"1"1 - 10 000 py6. (noc11e HCnblTaHHH CTaJI HenpHrDAeH K HCnOJlb30BaHHIO).

B y4erHoi:1 no111-1rnKe opraHH3a41-11-1 ycraHos11eHo, 4TO pacxOAbl Ha ceprncp1-1Ka41-110 oHa Y4HTb1saer KaK pacxOAbl 6yAyw.1-1x nepHOAOB, 1-1 no3TOMY 6b1111-1 CAe!laHbl CJleAylOw,He npoBOAKH: AE6ET 97 KPEA"1T 43

10000P J

cm1CaHa CTOl1MOCTb npOAYKl..ll111, nepeAaHHOH AflR npoBeAeHl1R ceprncjJ11KaL11111; ,---

AE6ET 97 KPEA"1T 60

50000P

y•ffeHbl Bcocraae paCXOAOB 6yAyll.ll1X nep110AOB 3aTpaTbl, CBR3aHHb1e c nonyYeH11eM ceprncjJ11Kara; AE6ET 19 KPEA"1T 60

9000P ;

y4reH BXOAHOH H,IJ,C; AE6ET 60 KPEA"1T 51

59000P

onnaYeHa crn11MOCTb ycnyr no ceprncjJ11KaL11111; AE6ET 68 cy6c4eT «Pac4eTbl no HAC» KPEA"1T 19

9000P

BXOAHOH H,IJ,C np11HRT K Bbl4ery.

3areM pasHoMepHo s re4eHHe cpoKa Aei:icrBHfl 111-14eH3HH 1-1111-1 ceprncp1-1Kara: AE6ET 20 (26)

KPEA"1T 97

1000P .)

3aTpaTbl Ha ceprncjJ11KaT OTHeCeHbl B COCTaB paCXOAOB.

Komien1 B KaJK.n;o:H: 'leTBepToli orrpomeHHoli opramrnau;1m B 6yxy'leTe CIIliCbIBaIOT paCXO,D;bI Ha Jmu;eH3lipOBaHRe li cepTR<l>RKau;RIO e.n;:m rnBpeMeHHO. MbI C'IRTaeM, 'ITO B 3TOM HeT HapymeHRH. I'JiaBHoe 3aKpeIIRTb rro,n;o6Hoe rrpaBRJIO B y'leTHOH rroJIRTRKe (rr. 7 IIBY 1/2008). Be,n;h B 3aKOHO,D;aTeJibCTBe 0 6yx.Y'leTe HeT rrpHMOH HOpMhl, KOTOpaH OTHOCRJia 6bI CTOliMOCTb JIRD;eH3liH li cepTR<l>RKaTOB K pacxo,n;aM 6y,n;yiu;Hx rrepMO,D;OB. IlpOBO,ll;Ka ,D;JIH e,n;RHOBpeMeHHOro CIIHCaHHH CJie,n;yrom;aa: AE6ET 20 (26, 44) KPEA"1T 60

J

y•-neHbl pacxOAbl Ha nony4eH11e n11L1eH31111 (ceprncjJ11Kara).

IlpR pac'leTe HaJiora Ha rrpH6hIJib pacxo.n;hI Ha cepTmpHKau;Rro rrpoAYKD;RR 6e3orracHee BKJIIO'laTh B rrpo'IHe pacxo.n;hI paBHOMepHo B Te'leHHe cpoKa, Ha KOTOpbIH BbI,D;aH cepTH<l>RKaT. Be,n;b Ha 3TOM HaCTaHBaIOT

46

'lllHOBHllKll (no.n;n. 2 n. 1 CT. 264, n. 1 CT. 272 HK P<I>, n11chMO M11Hcl>11Ha Poccmr OT 18 MapTa 2013 r. N!! 03-03-06/1/8186). TaKHM me o6pasoM 6esonacHee Y'IeCTh pacxo,n;hI Ha np1106peTeHHe Jrn:a;eHs11:M: (n11cbMO M11Hcl>HHa Pocc1111 OT 12 aBrycTa 2011 r. M 03-03-06/11481). I1cKJI10'leH11e -

ymra-

'leHHa.a np11 ocl>opMJieH1111 Jrn:a;eH3HH rocnoIIIJillHa. Ee MOJKHO 6es p11cKa Y'IeCTh e,ZJ;HHOBpeMeHHO (no,n;n. 1 n. 1 CT. 264, no.n;n. 1 n. 7 CT. 272 HK P<I>).

KpoMe Toro, e,n;11HoBpeMeHHO MOJKHO cn11caTb pacxo.n;hr Ha np1106peTeH11e 6eccpo'IHOH n11:a;eHs1111. 3To KacaeTc.a KaK CYMMbI noIIIJillHhI, ynna'l11BaeMoii 3a BbI,ZJ;a'ly mn::i;eH3HH, TaK II pacxo.n;oB Ha OilJiaTY KOHCYJibTa:a;l'IOHHhlX, llHcPOpMa:a;110HHhIX II llHbIX ycnyr, CBH3aHHbIX c ee nOJIY'IeHlleM (nllCbMa M11HcPl'IHa Pocc11l'I OT 12 anpen.a 2013 r. N!! 03-03-06/1/12248, <I>HC Pocc1111 OT 28 .n;eKa6p.a 2011 r. M E,II;-4-3/22400).

Pacxo,IJ;1>1 Ha ,II;MC Ilo'ITll nOJIOBllHa Bam11x KOJIJier II B HaJiorOBOM, II B 6yxraJITepCKOM yqe-

KaK Bbl Y4MTb1-

Te OTpamaIOT CTOllMOCTb .n;o6pOBOJibHOI'O Me,ZJ;l'IQl'IHCKOro CTpaxoBaHllH KaK

sae1e pacxoAbl

paCXO,ZJ;bI 6y,n;yn::i;HX nep110.n;oa. Ilp11 pactieTe Hanora Ha npli6hIJib TaKOH

Ha AMC?

no.n;xo.n; o6ocHOBaH, TaK KaK llCKJIIO"'laeT p11CK cnopa c npoBepHIO:r:u;llMlL

A BOT B 6yxY'leTe B03MOJKHhI aap11aHThI. B 6yxy"tJeTe nepeq11cneHl'Ie e,n;l'IHOBpeMeHHOH CTpaxoao:B: npeM1111 Mom-

49% KaK pacxo.Qbl 6y.Qy11.111x nepHO,QOB

HO C"'ll'ITaTh npe.n;onnaToli sa 6y.n;y:r:u;l'Ie CTpaxoahre ycnyr11. YKasaHHa.a npe.n;onJiaTa np11sHaeTCH pacxo,n;oM opramrna:u;1111 no Mepe noTpe6JieH11.H

27% E,D,HHoape-

cTpaxoBbIX ycnyr, TO ecTb 11cTe'leHl'I.H nep110.n;a cTpaxoBaHl'IH. TaKoe MHe-

MeHHO

Hlle 11snomeHo, B 'laCTHOCTll, B ToJIKOBaH1111 P112 «YtiacT11e opraH11sa-

- - -o

:u;11H: B .n;oroBopax cTpaxoBamr.a B Ka'leCTBe cTpaxoBaTene:B:» (yTBepm,n;eHo

19% KaK Bb1.QaHHb1e aaaHCbl

KoM11TeToM no TOJIKOBaHllHM 30 llIOH.H 2011 ro.n;a). ,II;anee, no Mepe BbIITOJIHeHll.H CTpaXOBOH KOMnaH11e:B: CBOllX 06.asaHHOCTeH, KOMnaHll.H-CTpaxoBaTeJib emeMeCH'IHO 6y,n;eT BKJIIO'laTb aBaHc B pacxo.n;nr. TaKoli no.n;xo.n; cnpaBe.n;n11B B CJIY'Iae, Kor.n;a np11 .n;ocpo"'IHOM pacTopmeHl'Ill .n;oroBopa

-0

5% B 6yxy4eTe cpa3y, B HanorOBOM nocTeneHHO

COOTBeTCTByro:r:u;yro 'laCTb e,n;llHOBpeMeHHO ynJia'leHHOH CTpaXOBOH npeMllll MOJKHO BepHyTh. EmeMeCH'IHYIO cyMMY cn11caH11.a MOJKHO onpe.n;en11Tb nponop:u;110HaJII>HO

Onpoc Ha caHTe glavbukh.ru

KOJill'leCTBY KaJieH,n;apHbIX ,ZJ;HeH ,n;eHCTBH.H .n;oroaopa B TeKy:r:u;eM Mecx:u;e (n. 5, 8 IIBY 10'99). A npoao.n;K11 TaK11e: AE5ET 76 cy6c4eT «Pac4eTbl no HMy11.1ecTBeHHOMY H nH4HOMY cTpaxoaaHHIO» KPEAl-1T 51 nepeYHcneHa CTpaxoBU(HKY npeAonnara 3a ycnyrn AMC;

47

Ha.rror11 H B3HOCbI MeTop;oJiormI yqeTa

AE5ET 20 (23, 25, 26, 44) KPEAl-1T 76 cy6c4er «Pac4eTbl no HMy~ecreeHHOMY H /1H4HOMY crpaxoeaHHIO» cnHCaHbl pacXOAbl Ha CTpaxoeaHHe, npHXOARll\HeCR Ha TeKyll\HH MeCRl..I AeHCTBHR AOroeopa.

KaK rroKa3aJI Ham orrpoc, TaKHM crroco6oM ;nJHTnrnaeT pacxo,n;n1 Ha ,ll;MC Kam,n;a.a II.HTa.H KOMIIaHH.ff.

B ,n;oroBope CTpaxoBamm MOmeT OTCYTCTBOBaTb orOBOpKa 0 B03BpaTe qacTH cTpaxoBoli rrpeMHH rrp11 ero ,n;ocpoqJIOM pacTopmeHHH. B 3TOM cnyqae orrnaTa ,ZJ;MC yme He .HBJI.HeTc.a aBaHcoM. Y"tJeCTb ee MomHo o,n;HHM H3 ,n;Byx ,n;pyr11x crroco6oB. IlepBbIH -

Ka:K pacxo.z:i;n1 6y,n;~HX rrep11op;oB. ApryMeHTHpOBaTb 3TOT

rrop;xop; MOmHO rrpaBHJIOM, KOTOpoe MbI yme yrrOMliHaJrn: KOr,n;a pacxo,n;hl o6ycJIOBJiliBaIOT rro.rry-qeHHe p;oxop;oB B TeqeHHe HeCKOJibKliX OTtieTHbIX rrepHO,lJ;OB li CB.ff3b Mem.z:i;y HHMli orrpe,n;eJI.HeTC.H KOCBeHHbIM rryTeM, TO pacxo,lJ;hl ,n;onmHDI 6nITb o6ocHoBaHHO pacrrpe,n;eneHnI (rr. 19IIBY10/99). Crr11cn1BaTn pacxo,n;hl MOmHO rrporropu;HOHaJibHO KOJilf'leCTBY KaJieH,n;apHbIX AHeli.

BTopo:H B03MOmHbIH crroco6 -

y-qecTb cTpa:xoBKY ep;HHOBpeMeHHO.

TaKoli rro,n;xo,n; OTBe"tJaeT rrp11Hu;11rry ocMoTpHTeJinHOCTH (rr. 6 IIBY 1/2008).

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