31 2015 3anHCKH K 6yxrarrTepCKOH OTqeTHOCTH 3a 2015 fO)J,. · npe,ll,MeTOM Harnero cy:>K)J,eHM51 ,...

10
JaKJIIOqeuue 0 6 yx raJITepCKOH OT qeT HOCTH fbi nposeJIH ay,ll,HT npHnaraeMOH 6yxrarrTepCKOH OTqeTHOCTH 06 UJ, eCTBa C or pa HH 'I CHHOH TBCTCTBCHHOCT biO <<,l( upeKTJl H3HH r>>, COCT05IIIJ;eH 113 6yxraJITepCKOf0 6arraHCa no OCT0 5IHHJO Ha 31 )J, CKafipH 2015 ro )J, a, OTqeTa 0 <PHHaHCOBhiX pe3yJihTaTaX, QTqeTa 06 H3MeHeHH5IX KanHTaJia, OTqeTa 0 )J,BH:>KeHHH )J,eHe:>KHhiX cpe,ll,CTB, a TaK:>Ke II051CHHTeJibHOH 3a nHCKH K 6yxrarrTepCKOH OTqeTHOCTH 3a 2015 fO)J, . 0T BeTCT BeHHOCTb a y tJ;npy eMOrO JIH._.a 33 6yxra JI TepcKy iO OT'IeTHOCTb PyKOBO,ll,CTBO ay,ll,npyeMoro JIHI!a HeceT OTBeTCTBeHHOCTh 3a cocTasneHHe H ,ll,OCTOBepHOCTh yKa3aHHOH 6yxraJITepCKOH OT'IeTHOCTH B COOTBeTCTBHH C ycTaHOBJieHHhiMH rrpaBHJiaMH COCTaBneHH51 6yxrarrTepCKOH OTqeTHOCTH H 3a CMCTeMy BHyTpeHHero KOHTpOJI 5I , He06XO)J,MMYJO )J,JI51 COCTaBJieHH51 6yxrarrTepCKOH OT':leTHOCTM, He CO,ll,ep:>Kam;ei-1 CyLUeCT BeHHbiX MCKa:>KeHH:H BCJie)J,CTBMe He.uo6pOCOBeCTHhiX )J,eHCTBHH MJIM OIIIM60K. 0T BeTCT BeHHOCT b a ytJ; HT Op a HaUJa OTBeTCTBeHHOCTb 3aKrrJOqaeTC5I B Bhipa:>KeHHH MHeHM5I o )J,OCTOBepHOCTH 6yx raJITepCKOH OTqeTHOCTH Ha OCHOBe IIpOBe)J,eHHOfO HaMM ay)J,HTa . Mbi IIpOBO)J,HJIH ay)J,MT B COOTBeTCTB HH C <Pe,ll,epaJibHhiMH CTaH,ll,apTaMM ay,ll,HTOpCKOH )J,e51TeJibHOCTH. ,[(aHHbJe CT3H,ll,apThi Tpe6yJOT C06JIIO)J,eHH51 npHMeHMMbiX 3TM"LJ:eCKHX HOpM, a TaK:>Ke IIJiaHMpOBaHM51 11 npoBe)J,eHH5I ay)J,H:Ta TaKMM o6pa30M, qT06hi IIOJiyqMTh )J,OCTaTOqHyJO ysepeHHOCTh B TOM , qTO 6yxranTepcKa51 OTqeTHOCTb He CO,ll,ep:>KHT cym;eCTBeHHhiX HCKa:>KeHMH. Ay,ll,wT BKJIJOqarr rrpose)J,eHH:e ay,ll,MTopcKMx rrpoi!e,ll,yp , HarrpasrreHHhiX Ha ay)J,HTOpCKHX )J,OKa3aTeJihCTB, IIO)J,TBep:>K,ll,aiOIIJ;HX "LJ:HCJIOBhie IIOKa3aTeJIH B 6yxrarrTepCKOH OTLJeTHOCTM M pacKphiTMe B HeH MH<PopMai!HH. Bhi6op ay)J,HTOpCKHX IIpOI!e,ll,yp 51BJI5IeTC51 np e,ll, MeTOM Harnero cy:>K)J,eHM 51 , KOTOpoe OCHOBhiBaeTC5I Ha OI!eHKe pHCKa cym;eCTBeHHhTX HCKm KeHHH , ,ll,OnymeHHhiX scrre)J,CTBMe He)J,o6pocosecTHhiX )J,eikTBHH HJIH ornw6oK. B OI!eHKH )J,aHHOrO pHCKa HaMH paCCMOTpeHa CMCTeMa BHyTpeHHero KOHTpOJI5I , o6ec n e•mBaiOLUa51 COCTaBJieHH:e l1 )J,OCTOBepHOCTb 6yxrarrTepCKOH OT':leTHOCTM , C I!eJihJO BbJ6opa COOTBeTCTByJOIIJ;HX ay)J,MTOpCKHX IIpOI!eJJ:yp , HO He C I!eJibiO Bhipa:>KeHH:5I MHeHH5I 06 3CpCjleKTHBHOCTH CHCTeMhi BHyTpeHHero KOHTpOM. Ay,ll,HT T3K:>Ke BKJIIO"LJ:aJI OI!eHKY Ha)J,Jie:>Kam;ero xapaKTepa IIpH:MeH5leMOH yqeTHOH IIOJIHTHKH H o6ocHo BaHHOCTH OI!eHoqHhiX rroKaJaTeneii , rronyqeHHhiX pyKoBO)J,CTBOM ay,ll,wpyeMoro JIHI!a, a T3K)J<e OJJ,eHKY rrpe)l;CTaBJieHH: 51 6yxrarrTepCKOH OT"LJ:eTHOCTH B I!eJIOM. Mbi no naraeM , qTo rronyqeHHbie B xo.ue ay,ll,RTa ay,ll,MTopcKMe )J,OKaJaTeJihCTBa JJ:aiOT )J,OCT3TOLIHbie OCHOBaHH51 )J,JI51 Bbipa:>KeHM5I MHeHH51 0 )l;OCTOBepHOCTH 6yxrarrTepCKOH OTLJeTHOCTH. Mueuue flo HaiiieMy MHeHHIO, 6yxrarrTepCKM OT"LJ:eTHOCTb OTpa:>KaeT )J,OCTOBepHO BO BCe X cyLUeCTBeHHbiX OTHOIIIeHH5IX <PwHaHCOBOe IIOJIO:>KeHMe 06UJ,eCTBa C orpaHH'ICH HOH OTBCTCTBCHHOCT biO «.LJ:npeKTJlH3 HHr>> ITO COCT05I HHIO Ha 31 )J, CKafipH 2015 ro )J,a , www.credoaudit.ru CTpaH H ua 2 HJ 3

Transcript of 31 2015 3anHCKH K 6yxrarrTepCKOH OTqeTHOCTH 3a 2015 fO)J,. · npe,ll,MeTOM Harnero cy:>K)J,eHM51 ,...

  • JaKJIIOqeuue 0 6 yxraJITepCKOH OT qeT HOCTH

    fbi nposeJIH ay,ll,HT npHnaraeMOH 6yxrarrTepCKOH OTqeTHOCTH 0 6 UJ,eCTBa C orpaHH'ICHHOH

    TBCTCTBCHHOCT biO , COCT05IIIJ;eH 113 6yxraJITepCKOf0 6arraHCa no

    OCT05IHHJO Ha 31 )J,CKafipH 2015 r o)J,a , OTqeTa 0 KeHHH )J,eHe:>KHhiX cpe,ll,CTB, a TaK:>Ke II051CHHTeJibHOH

    3anHCKH K 6yxrarrTepCKOH OTqeTHOCTH 3a 2015 fO)J, .

    0TBeTCT BeHHOCTb a y tJ;npy eMOrO JIH._.a 3 3 6yxraJITepcKy iO OT'IeTHOCTb

    PyKOBO,ll,CTBO ay,ll,npyeMoro JIHI!a HeceT OTBeTCTBeHHOCTh 3a cocTasneHHe H ,ll,OCTOBepHOCTh

    yKa3aHHOH 6yxraJITepCKOH OT'IeTHOCTH B COOTBeTCTBHH C ycTaHOBJieHHhiMH rrpaBHJiaMH

    COCTaBneHH51 6yxrarrTepCKOH OTqeTHOCTH H 3a CMCTeMy BHyTpeHHero KOHTpOJI5I ,

    He06XO)J,MMYJO )J,JI51 COCTaBJieHH51 6yxrarrTepCKOH OT':leTHOCTM, He CO,ll,ep:>Kam;ei-1

    CyLUeCTBeHHbiX MCKa:>KeHH:H BCJie)J,CTBMe He.uo6pOCOBeCTHhiX )J,eHCTBHH MJIM OIIIM60K.

    0 T BeTCTBeHHOCT b a ytJ;H T Opa

    HaUJa OTBeTCTBeHHOCTb 3aKrrJOqaeTC5I B Bhipa:>KeHHH MHeHM5I o )J,OCTOBepHOCTH

    6yxraJITepCKOH OTqeTHOCTH Ha OCHOBe IIpOBe)J,eHHOfO HaMM ay)J,HTa. Mbi IIpOBO)J,HJIH ay)J,MT B

    COOTBeTCTBHH C K,ll,aiOIIJ;HX "LJ:HCJIOBhie IIOKa3aTeJIH B 6yxrarrTepCKOH

    OTLJeTHOCTM M pacKphiTMe B HeH MHK)J,eHM 51, KOTOpoe OCHOBhiBaeTC5I Ha OI!eHKe pHCKa cym;eCTBeHHhTX

    HCKm KeHHH, ,ll,OnymeHHhiX scrre)J,CTBMe He)J,o6pocosecTHhiX )J,eikTBHH HJIH ornw6oK. B

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    o6ecn e•mBaiOLUa51 COCTaBJieHH:e l1 )J,OCTOBepHOCTb 6yxrarrTepCKOH OT':leTHOCTM, C I!eJihJO

    BbJ6opa COOTBeTCTByJOIIJ;HX ay)J,MTOpCKHX IIpOI!eJJ:yp, HO He C I!eJibiO Bhipa:>KeHH:5I MHeHH5I 06

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    o6ocHoBaHHOCTH OI!eHoqHhiX rroKaJaTeneii , rronyqeHHhiX pyKoBO)J,CTBOM ay,ll,wpyeMoro JIHI!a,

    a T3K)JKaeT )J,OCTOBepHO BO BCeX

    cyLUeCTBeHHbiX OTHOIIIeHH5IX KeHMe 06UJ,eCTBa C orpaHH'ICHHOH

    OTBCTCTBCHHOCT biO «.LJ:npeKTJlH3HHr>> ITO COCT05IHHIO Ha 31 )J,CKafipH 2015 ro)J,a ,

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  • --a- ~- l>l 000 "AMpeKTflM3MHr"

    6yxranTepcKMM 6anaHc Ha 31 AeKa6pH 2015 r.

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    KOAbl

    0710001

    I 12 1 2015 95189514

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    opraH~381..1111111

    np11106peTeH111e HeMaTepii18IlbHbiX

    8KTII1BOB

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    B TOM '-1111Cile:

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    06opyAOB8HII19 K ycTaHOBKe

    np~o6peTeH~e 39M9IlbHbiX Y'-18CTKOB

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    CTp0111TeilbCTBO o6beKTos ocHOBHbiX

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    ,QOXOAHble BI10)f(9HII1S'I B MaTep1118IlbHbl9

    1..19HHOCTII1

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    0TilO)f(9HHbl9 H8110f0Bbl9 8KTII1Bbl

    np0'-11119 BHe060pOTHb19 8KTII1Bbl

    B TOM '-1111Cile:

    nepeBOA MOI10AHl'IK8 )f(II1BOTHbiX B

    OCHOBHOe CT8AO

    np11106peTeH111e B3pOCilbiX )f(II1BOTHbiX

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    1110

    11101

    11102

    1120

    11201

    11202

    1130 1140 1150

    11501 11502 11503

    11504

    11505

    11506

    1160

    1170 1180 1190

    11901

    11902 1100

    no OKOnCI> I OKCI>C

    no OKEV1

    65

    Ha Ha 31 AeKa6ps:~ 31 AeKa6pl'l

    2015 r . 2014 r .

    - -

    - -

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    - -

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    27 35

    27 35

    - -- -

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    - -

    92449 97656

    - -697 549

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    - -93173 98240

    65.21

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    87629

    -123

    -

    --

    87752

  • II. 060POTHbiE AKTHBbl 3anacbl 1210 819 4437 4169

    B TOM 41/!Cile:

    MaTepl!lailbl 12101 44 38 16 6paK B np01113BO,QCTBe 12102 - - -Toeapbl oTrpy>KeHHble 12103 - - -Toeapbl 12104 775 4399 4153 roTOBaSI npO.QYKL.IIIISI 12105 - - -Pacxo,Qbl Ha npo.Qa>KY 12106 - - -OcHOBHoe npolii3BOACTBO 12107 - - -nonycpa6pii1KaTbl C06CTBeHHOf0 12108 - - -npOII13BO,QCTBa

    BcnoMoraTeilbHble npoii13BO.QCTea 12109 - - -06cny>KII1Bal0l1.1111e npo1113BOACTBa 111 12110 - - -X03SI~CTBa

    Hanor Ha ,Q06aeneHHYIO CTOIIIMOCTb no 1220 - 3921 7310 np11106peTeHHbiM L.leHHOCTSIM

    B TOM 4111Cile:

    HAC no np11106peTeHHbiM OC 12201 - 3889 7291 HAC' no np111o6peTeHHbiM HMA 12202 - - -HAC no np11106peTeHHbiM

    MaTepll1ailbHO-npOII13BO,QCTBeHHbiM 12203 - 32 19 3anacaM

    Ae6111TopcKaS~ 3a.QOil>KeHHOCTb 1230 20996 13029 22426 B TOM 4111Cile:

    Pac4eTbl c nocTaBL1.1111KaMII1 111

    nO,QPSI,Q4111KaMII1 12301 4352 634 2319

    Pac4eTbl c noeynaTeilS~MII1 111 3aKa34111KaMII1 12302 4750 7244 490 Pac4eTbl no HanoraM 111 c6opaM 12303 441 429 549 Pac4eTbl no COL.I111ailbHOMY cTpaxoeaHII110 12304 199 171 161 111 o6ecne4eHIIIIO

    Pac4eTbl c no,QOT4eTHbiMII1 111111..1aM111 12305 - - -Pac4eTbl c nepcoHanoM no npo4111M

    onepa1..1111SIM 12306 153 173 18

    Pac4eTbl no BKila,QaM a ycTaBHbl~ 12307 - - 2500 (CKI1a.Q04Hbl~) Kanii1Tan Pac4eTbl c pa3Hb1Miil ,Qe6111TopaMII1111 12308 11101 4378 16389 KPe,QII1TOPaMIII

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    - - -Pe3epBbl npe.QCTOSIL1.1111X pacxo,Qoe 12310 - - -

    II1HaHCOBble BilO>KeHII1SI (3a 111CKI1104eHiileM

    ,QeHe>KHbiX 3KBII1BaileHTOB) 1240 677 8916 8503

    B TOM 4111Cile :

    AKL.II/!111 12401 - - -AonroBble L.leHHble 6yMarll1 12402 - - -npe,QOCTaBileHHble 3a~Mbl 12403 677 8916 8503 BKila,Qbl no ,Qoroeopy npocToro 12404 - - -TOBaPII1Ll.leCTBa

    npll106peTeHHble npaea B paMKaX 12405 - - -OKa3aHIIISI Q:>II1HaHCOBbiX VCilYf

    Aeno3111THble C4eTa 12406 - - -Aeno3111THble c4eTa (a eaniOTe) 12407 - - -

    AeHe>KHble cpe,QcTea 111 ,QeHe>KHble 1250 178 243 463 3KBII1BaileHTbl

    B TOM 4111Cile:

    Kacca opraHII13a1..1111111 12501 - - -Onepa1..11110HHaS~ Kacca 12502 - - -Kacca opraHII13a1..1111111 (a ea1110Te) 12503 - - -Pac4eTHble c4eTa 12504 178 243 463 BaniOTHble c4eTa 12505 - - -AKKpe.QII1TII1Bbl 12506 - - -YeKOBble KH111>KKII1 12507 - . - -

  • I npo4J.18 cnei..IJ.18IlbHble C4eTa 12508 - - -AKKP8AI.1TJ.1Bbl (e eantoTe) 12509 - - -np041.18 crie1..11.1ailbHbl8 C4eTa (B Ba!ltoTe) 12510 - - -nepeBOAbl B nyTI.1 12511 - - -

    np041.18 060pOTHbl8 8KTJ.1Bbl 1260 8373 11110 6327 B TOM 4J.1Cile: AK1..11.13bl no onna4eHHbiM MaTep1.1a!lbHbiM 1..18HHOCTS'IM

    12601 - - -

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    VlToro no paaAeny II 1200 31043 41656 49198 6Al1AHC 1600 124216 139896 136950

  • KeH HOCTb 1520 40007 43726 42011

    8 TOM YI-1CJle: PacYeTbl c nocTa8lJ.II-1KaMI-1 1-1 nOAPSlAYI-1K8MI-1

    15201 372 4932 193

    PacYeTbl c noKynaTenSlMI-1 1-1 3aKa3YI-1KaMI-1 15202 38887 38608 41475

    PacYeTbl no HanoraM 1-1 c6opaM 15203 437 165 87 PacYeTbl no co~l-1allbHOMY cTpaxo8aHI-110

    15204 156 18 255 1-1 o6ecneYeHI-110 PacYeTbl c nepcoHanoM no onnaTe TPYAa 15205 1 - -

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  • Pac4eTbl c nOAOT4eTHbiMI!1 Ilii148MI!1 15206 2 - -3aAO!l>KeHHOCTb y4aCTHI!1KaM (y4peAiiiTE~IlSlM) n6-Bblni18Te AOXOAOB

    15207 - --------· - -Pac4eTbl c pa3HbiMI!1 Ae61!1TOpaMI!1 111 KpeA111TOp8MI!1

    15208 152 3 1

    AoxoAbl 6YAYL11111X nep1!10AOB 1530 221 621 4065 B TOM 41!1Cile: l...leneeoe cp1!1HaHc1!1poeaHI!1e 15301 - - -AoxoAbl, nony4eHHble e c4eT 6YAYL11111X 15302 221 621 4065 neP1110AOB 5e3B03Me3AHble nocTynneHI!1~ 15303 - - -npeACTO~Ll.lllle nocrynneHI!1~ no HeAOCT848M, Bbi~B!leHHbiM 38 npOWilble 15304 - - -roAa

    04eH04Hble o6~3aTeilbCTBa 1540 322 - -npo41!1e o6~3aTe!lbCTB8 1550 812 556 2269 li1Toro no pa3Aeny V 1500 50691 65206 53600 6AI1AHC 1700 124216 139896 136950

    OBOA111Te!lb

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    no OTAeilbHbiM B111A8M Aes:!TenbHOCTI!l (EHB,Q) 21002

    KoMMep4eCKI!le pacxOAbl 2210

    B TOM 41!1CI1e:

    no AeRTeilbHOCTI!l C OCHOBHO~ Cl!lCTeMO~ 22101

    Hanoroo6no>KeHI!lS'I

    no OTAeilbHbiM B111A8M AeRTeilbHOCTI!l (EHB,Q) 22102

    YnpasneH4eCKI!le pacxOAbl 2220

    B TOM 41!1CI1e:

    no AeS!TeilbHOCTI!l C OCHOBHO~ CI-1CTeMO~ 22201

    Hanoroo6no>KeHI-1SI

    no OTAeilbHbiM BII1A8M Aes:!TeilbHOCTI-1 (EHB,Q} 22202

    n p1-16b1Ilb (y6biTOK) OT npOA8>K 2200

    B TOM 41-1Cne :

    no AeS!TeilbHOCTI!l C OCHOBHO~ CI-1CTeMO~ 22001

    Hanoroo6no>KeHI!lS'I

    no OTAeilbHbiM BI-1A8M Aes:!TeilbHOCTI-1 (EHB,Q) 22002

    ,QoXOAbl OT y4aCTI-1SI B APYrl-1x opraHI-13841-1SIX 2310

    B TOM 41-1Cne :

    ,Qonesoe y4aCTI-1e s l!lHOCTpaHHbiX opraHI!13841-1S'IX

    23101

    ,Qonesoe y4aCTI-1e B pocc1-1~CKI-1X opraHI-13841-1RX 23102

    n po4eHTbl K nony4eHI-110 2320

    B TOM 41-1Cne:

    np04eHTbl K nony4eHI-110 23201

    npo4eHTbl no rocyAapcTBeHHbiM 4eHHbiM 23202

    6yMaraM npo4eHTbl no rocyAapcTBeHHbiM 4eHHbiM

    23203 6yMaraM no cTaBKe 0 %

    np04eHTbl K ynnaTe 2330

    B TOM 41-1Cne :

    np04eHTbl K ynnaTe 23301

    np041-1e AOXOAbl 2340

    B TOM 41!1CI1e:

    ,QOXOAbl, CBSI38HHble C peai11-13841-1e~ OCHOBHbiX 23401

    cpeACTB ,QOXOAbl, CBSI38HHble C peanl!13841-1e~ HeMaTepi-18IlbHbiX 8KTI-1BOB

    23402

    ,QoXOAbl, css:~3aHHble c peanl-13841-1e~ npo4ero 1-1MVll.leCTB8

    23403

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    3a RHsapb-,QeKa6pb 2015 r .

    78916

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    (67466)

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    11371

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