ࡱ> ^`]`abjbjss.j"D,,(******$hbN9Nj((8 `Yh|HJ:Pl0X,M(MM$"2FNN   1607564C=0@>4=K5 AB0=40@BK D8=0=A>2>9 >BG5B=>AB8>=B@>;L=0O @01>B0 20@80=B 6.>=B@>;L=0O #162007600 >>@48=0BK: M;5:B@>==0O ?>GB0  HYPERLINK "mailto:acher@wiseowl.ru" acher@wiseowl.ru,  HYPERLINK "mailto:ancher77@mail.ru" ancher77@mail.ru Icq 170552870, B5;5D>= 89168119086. www.wiseowl.ru !>45@60=85  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc178100992" 3. >;L 8 =07=0G5=85 <564C=0@>4=KE AB0=40@B>2 CG5B0 (D8=0=A>2>9 >BG5B=>AB8)  PAGEREF _Toc178100992 \h 3  HYPERLINK \l "_Toc178100993" 33. @54=07=0G5=85, AD5@0 459AB28O 8 A>45@60=85 !$ ?> >15AF5=5=8N 0:B82>2 (!$ ! 36)  PAGEREF _Toc178100993 \h 6  HYPERLINK \l "_Toc178100994" 60. @54=07=0G5=85, AD5@0 459AB28O 8 A>45@60=85 <564C=0@>4=KE AB0=40@B>2 $ 3>AA5:B>@0 (!$ ! ! 5-6)  PAGEREF _Toc178100994 \h 14  HYPERLINK \l "_Toc178100995" !?8A>: ;8B5@0BC@K  PAGEREF _Toc178100995 \h 16  3. >;L 8 =07=0G5=85 <564C=0@>4=KE AB0=40@B>2 CG5B0 (D8=0=A>2>9 >BG5B=>AB8) 564C=0@>4=K5 AB0=40@BK D8=0=A>2>9 >BG5B=>AB8 ?@54AB02;ONB A>1>9 <564C=0@>4=CN A8AB5<C >1I5?@8=OBKE ?@8=F8?>2 1CE30;B5@A:>3> CG5B0, H8@>:> ?@8<5=O5<CN 8 ?@8=OBCN 2 :0G5AB25 >A=>2K ?>43>B>2:8 D8=0=A>2>9 >BG5B=>AB8 2> <=>38E AB@0=0E <8@0. 07@01>B:C !$ >ACI5AB2;O5B !>25B ?> 564C=0@>4=K< AB0=40@B0< (!!$), :>B>@K9 1K; A>740= 2 0?@5;5 2001 3. 8 ?@8H5; =0 A<5=C ><8B5BC ?> 564C=0@>4=K< AB0=40@B0< (!$).  F5;OE >15A?5G5=8O :>=F5?BC0;L=> 2K25@5==KE 8 ?@0:B8G5A:8 @50;87C5<KE 8=B5@?@5B0F89 !$, :>B>@K5 8<5NB A8;C 2> 2A5< <8@5, A>740= ><8B5B ?> 8=B5@?@5B0F8O< 564C=0@>4=KE AB0=40@B>2 D8=0=A>2>9 >BG5B=>AB8 ($), :>B>@K9 2 2002 3. 1K; B@0=AD>@<8@>20= 87 >AB>O==>3> :><8B5B0 ?> 8=B5@?@5B0F8O< (). "0:8< >1@07><, 564C=0@>4=K5 AB0=40@BK 2:;NG0NB 2 A51O =5?>A@54AB25==> AB0=40@BK (IAS 8 IFRS), @07@01>B0==K5 !!$ 8 53> ?@54H5AB25==8:>< - !$, 8 8=B5@?@5B0F88 (IFRIC), @07@01>B0==K5 $. A=>2>?>;030NI55 7=0G5=85 2 ?>=8<0=88 !$ 83@0NB @8=F8?K ?>43>B>2:8 8 A>AB02;5=8O D8=0=A>2>9 >BG5B=>AB8, @07@01>B0==K5 !$, :>B>@K5 =5 O2;ONBAO !$, => ?@54AB02;ONB A>1>9 :>=F5?BC0;L=CN >A=>2C, DC=40<5=B 4;O @07@01>B:8 8 >F5=:8 AB0=40@B>2 D8=0=A>2>9 >BG5B=>AB8. @8=F8?K @07JOA=ONB F5;8 D8=0=A>2>9 >BG5B=>AB8, :0G5AB25==K5 E0@0:B5@8AB8:8 8=D>@<0F88, ?@54AB02;5==>9 2 D8=0=A>2>9 >BG5B=>AB8, 0 B0:65 A>45@60B >?@545;5=8O ?@87=0=8O 8 >F5=:8 M;5<5=B>2 D8=0=A>2>9 >BG5B=>AB8 8 >B25BK =0 DC=40<5=B0;L=K5 2>?@>AK: GB> B0:>5 D8=0=A>20O >BG5B=>ABL, 4;O :>3> >=0 ?@54=07=0G5=0 8 GB> 45;05B 55 ?>;57=>9. 564C=0@>4=K5 AB0=40@BK =>AOB @5:><5=40B5;L=K9 E0@0:B5@ 8 AB@0=K <>3CB A0<>AB>OB5;L=> ?@8=8<0BL @5H5=8O >1 8E 8A?>;L7>20=88. & & & "0:8< >1@07><, !$ ?@8>1@5B0NB 2A5 1>;LH89 25A 2 <564C=0@>4=>< A>>1I5AB25 :0: 70 AG5B ?@O<>3> 2=54@5=8O !$ 2 =0F8>=0;L=CN ?@0:B8:C, B0: 8 70 AG5B :>=25@35=F88 B@51>20=89 <564C=0@>4=KE 8 =0F8>=0;L=KE AB0=40@B>2. @C?=59H85 @>AA89A:85 :><?0=88 8 :@548B=K5 >@30=870F88 C65 402=> A>AB02;ONB 1CE30;B5@A:CN >BG5B=>ABL 2 A>>B25BAB288 A !$. '0I5 2A53> MB> 45;05BAO 4;O ?@82;5G5=8O :@548B=KE @5AC@A>2 =0 <564C=0@>4=KE D8=0=A>2KE @K=:0E 8 8=>AB@0==KE 0:F8>=5@>2, 4;O ?@54AB02;5=8O 1CE30;B5@A:>9 8=D>@<0F88 ?0@B=5@0< ?> 187=5AC 8 B.4.  ?>A;54=55 2@5<O D>@<8@>20=85 >BG5B=>AB8 ?> AB0=40@B0< !$ AB0=>28BAO ?@>AB> ?@028;>< E>@>H53> B>=0 2 187=5A5. 33. @54=07=0G5=85, AD5@0 459AB28O 8 A>45@60=85 !$ ?> >15AF5=5=8N 0:B82>2 (!$ ! 36) >@O4>: >B@065=8O 2 CG5B5 >15AF5=5=8O 0:B82>2 CAB0=>2;5= 2 !$ (IAS) 36 15AF5=5=85 0:B82>2 (!$ 36). &5;L !$ 36 - CAB0=>28BL ?@>F54C@K, :>B>@K5 >@30=870F8O ?@8<5=O5B 4;O CG5B0 A2>8E 0:B82>2 ?> 25;8G8=5, =5 ?@52KH0NI59 8E 2>7<5I05<CN AC<<C. >=OB85 ">15AF5=5=85 0:B82>2" B5A=> A2O70=> A ?@8=F8?>< >A<>B@8B5;L=>AB8 - >4=8< 87 >A=>2=KE ?@8=F8?>2 !$, :>B>@K9 87;>65= 2 >=F5?F88 !$. !>3;0A=> MB><C ?@8=F8?C 10;0=A>20O AB>8<>ABL 0:B82>2 =5 4>;6=0 1KBL 702KH5=0, 0 >1O70B5;LAB2 - 70=865=0.  @50;L=>9 459AB28B5;L=>AB8 =5@54:> 2>7=8:0NB A8BC0F88, :>340 AB>8<>ABL 0:B820 ?0405B =865 53> 10;0=A>2>9 AB>8<>AB8, GB> <>65B 1KBL A2O70=> A 1>;55 1KAB@K<, G5< >6840;>AL, <>@0;L=K< CAB0@520=85< 2=5>1>@>B=KE 0:B82>2, =51;03>?@8OB=K< 87<5=5=85< @K=>G=KE F5= =0 3>B>2CN ?@>4C:F8N, ?@>872>48<CN A 8A?>;L7>20=85< 2=5>1>@>B=KE 0:B82>2, A=865=85< @K=>G=KE F5= =0 0=0;>38G=K5 0:B82K 8 B.4. ;O B>3> GB>1K AB>8<>ABL 0:B82>2 ?@54?@8OB8O, >B@0605<0O 2 D8=0=A>2>9 >BG5B=>AB8, A>>B25BAB2>20;0 8E @50;L=>9 AB>8<>AB8, =5>1E>48<> ?5@8>48G5A:8 ?@>25@OBL MB8 0:B82K =0 >15AF5=5=85 8 2 A;CG0OE, :>340 8E @50;L=0O AB>8<>ABL ?0405B =865 10;0=A>2>9, >B@060BL 8E >15AF5=5=85 2 D8=0=A>2>9 >BG5B=>AB8. & & & . #1KB>: >B >15AF5=5=8O df " H h l n p   r t ʽ掅t jhXhCJU]aJhCJ]aJhdCJ]aJ$jhjF(hdB*UphhVWhdB*phhdB*phjhdB*UphhjF(hd0Jj hdUjhdU h@ hdhdhuhuCJaJhu) f r t ` $dh-DM `a$gdgd$dh-DM `a$gd$a$gddFf$1$7$8$H$Ifgdua  ˹weOe7O.jhXhCJUaJmHnHu+jhXhCJUaJmHnHu"hXhCJaJmHnHu&hXh0JCJ]aJmHnHu:jhXh>*B*CJUaJmHnHphuhXhCJaJmHnHu#hXh0JCJaJmHnHu,jhXh0JCJUaJmHnHu jhXhCJU]aJhXhCJ]aJ     "       H J ĴĢvddLĴĢ.jhXhCJUaJmHnHu"hXhCJaJmHnHu&hXh0JCJ]aJmHnHu.jhXhCJUaJmHnHu#hXh0JCJaJmHnHuhXhCJaJmHnHu,jhXh0JCJUaJmHnHu+jhXhCJUaJmHnHuhCJaJmHnHuJ L N RTVZ\^`bdѿp`ѿ`Bѿ:jhXh>*B*CJUaJmHnHphuhXhCJaJmHnHuhCJaJmHnHu.jhXhCJUaJmHnHu+jhXhCJUaJmHnHu"hXhCJaJmHnHu#hXh0JCJaJmHnHu,jhXh0JCJUaJmHnHu.jhXhCJUaJmHnHu  8<>tҬpaPB9.h_!hCJaJh_!hCJhCJOJQJ^JaJ h[(5hCJOJQJ^JaJhCJOJQJ]^JaJ#h[(5hCJOJQJ]^JaJhCJ]aJ jhXhCJU]aJhXhCJaJmHnHu,jhXh0JCJUaJmHnHuhCJaJmHnHu+jhXhCJUaJmHnHu.j hXhCJUaJmHnHu "$&(*,.02468$dh`a$gd$dh-DM `a$gdt:!!!!"V"""""##(#,#D#F$+++@@@PLPVPQQ"Qô|sigiVV hWhCJOJQJ^JaJUhWh5CJhilhCJhGh5CJ hCJhGhCJhCJOJQJ^JaJ h[(5hCJOJQJ^JaJhCJOJQJ]^JaJ#h[(5hCJOJQJ]^JaJha]hCJhh)hCJaJh_!hCJaJhCJaJ!:!!!!!!!!!!!V",#F$++:CE$dh`a$gdgd$dh`a$gd$dh-DM `a$gd - MB> AC<<0, =0 :>B>@CN 10;0=A>20O AB>8<>ABL 0:B820 ?@52KH05B 53> 2>7<5I05<CN AB>8<>ABL. #1KB>: >B >15AF5=5=8O ?@87=05BAO @0AE>4>< 8 >B@0605BAO 2 >BG5B5 > ?@81K;OE 8 C1KB:0E. 4=0:> 5A;8 @0=55 CF5=8202H89AO >1J5:B 4>>F5=820;AO, B> C1KB>: A=0G0;0 >B=>A8BAO =0 @575@2 ?5@5>F5=:8 2 ?@545;0E AC<<K, ?@54H5AB2CNI59 4>>F5=:5, 0 >AB02H0OAO G0ABL >15AF5=5=8O ?@87=05BAO 2 :0G5AB25 @0AE>40 2 >BG5B5 > ?@81K;OE 8 C1KB:0E.  >1I5< A;CG05, 5A;8 ?@54?>;0305<K9 C1KB>: >B >15AF5=5=8O ?@52KH05B 10;0=A>2CN AB>8<>ABL 0:B820, AB>8<>ABL 0:B820 A>:@0I05BAO 4> =C;O 2 :>@@5A?>=45=F88 A> AB0BLO<8 @0AE>4>2. 1O70B5;LAB2>, :0: ?@028;>, =5 ?@87=05BAO, 53> A;54C5B ?@87=020BL B>;L:> 2 B>< A;CG05, 5A;8 MB>3> B@51C5B 4@C3>9 AB0=40@B !$. 5;8G8=C =0:>?;5==>9 0<>@B870F88 0:B820 ?>A;5 ?@87=0=8O C1KB:0 >B >15AF5=5=8O A;54C5B A:>@@5:B8@>20BL ?> ?5@5A<>B@5==>9 >AB0B>G=>9 AB>8<>AB8 70 2KG5B>< >68405<>9 ;8:2840F8>==>9 AB>8<>AB8 (5A;8 >=0 5ABL). 0B5< A;54C5B =0G8A;OBL 0<>@B870F8N 2 >1I5< ?>@O4:5 A8AB5<0B8G5A:8 2 B5G5=85 >AB02H53>AO A@>:0 ?>;57=>3> 8A?>;L7>20=8O 0:B820. !B>8B >B<5B8BL, GB> 5A;8 ACI5AB2CNB ?@87=0:8 2>7<>6=>3> >15AF5=5=8O 0:B820, B> MB> <>65B A2845B5;LAB2>20BL > B><, GB> >AB02H89AO A@>: ?>;57=>9 A;C61K, <5B>4 0<>@B870F88 8;8 ;8:2840F8>==CN AB>8<>ABL 0:B820 A;54C5B ?5@5A<>B@5BL 8 A:>@@5:B8@>20BL A>3;0A=> 564C=0@>4=><C AB0=40@BC D8=0=A>2>9 >BG5B=>AB8, ?@8<5=8<><C : 40==><C 0:B82C, 4065 5A;8 2 >B=>H5=88 =53> =5 ?@87=05BAO :0:>3>-;81> C1KB:0 >B >15AF5=5=8O.  A;CG05 5A;8 ?@87=0:8 2>7<>6=>3> >15AF5=5=8O >@30=870F859 =5 2KO2;5=K, B> 8 =5B =5>1E>48<>AB8 >ACI5AB2;OBL D>@<0;L=CN >F5=:C 2>7<5I05<>9 AC<<K 0:B820, 5A;8 B>;L:> @5GL =5 845B > =5<0B5@80;L=>< 0:B825 A =5>?@545;5==K< A@>:>< ?>;57=>9 A;C61K, ?>A:>;L:C !$ 36 ?@54?8AK205B, GB> 5653>4=> 2=5 7028A8<>AB8 >B =0;8G8O ?@87=0:>2 >15AF5=5=8O =5>1E>48<> ?@>25@OBL =0 ?@54<5B >15AF5=5=8O A;54CNI85 =5<0B5@80;L=K5 0:B82K: - A =5>?@545;5==K< A@>:>< ?>;57=>9 A;C61K; - 5I5 =5 3>B>2K5 : 8A?>;L7>20=8N; - 3C428;;, ?@8>1@5B5==K9 2 E>45 >1J548=5=8O :><?0=89. !;54C5B >B<5B8BL, GB> !$ 36 CAB0=02;8205B A;54CNI85 B@51>20=8O : @0A:@KB8N 8=D>@<0F88. & & & . 60. @54=07=0G5=85, AD5@0 459AB28O 8 A>45@60=85 <564C=0@>4=KE AB0=40@B>2 $ 3>AA5:B>@0 (!$ ! ! 5-6) ;O >@30=870F89, 45OB5;L=>ABL :>B>@KE >?@545;O5BAO 1N465B=K< D8=0=A8@>20=85< 8;8 @50;870F859 B>20@>2 (CA;C3) =5 =0 :><<5@G5A:>9 >A=>25, 564C=0@>4=>9 D545@0F859 1CE30;B5@>2 (3. LN->@:) 1K;8 @07@01>B0=K A?5F80;L=K5 AB0=40@BK D8=0=A>2>9 >BG5B=>AB8 - 564C=0@>4=K5 AB0=40@BK D8=0=A>2>9 >BG5B=>AB8 4;O 3>AC40@AB25==>3> A5:B>@0 (40;55 - !$!). "0: :0: 107>2K9 ?@8=F8? C:070==KE AB0=40@B>2 - MB> <0:A8<0;L=> 2>7<>6=>5 ?@81;865=85 8E A>45@60=8O : !$, B> ACI5AB25==K5 >B:;>=5=8O >B !$ >BACBAB2CNB.  A>>B25BAB288 A !$! A>AB02;5=85 D8=0=A>2>9 >BG5B=>AB8 2 3>AC40@AB25==>< A5:B>@5 4>;6=> 1KBL =0?@02;5=> =5 B>;L:> =0 ?@54>AB02;5=85 8=D>@<0F88 ?>;L7>20B5;O< 4;O ?@8=OB8O @5H5=89, => 8 =0 B>, GB>1K CG@5645=85 >BG8B0;>AL 70 4>25@5==K5 5<C @5AC@AK. !$! O2;ONBAO 0=0;>3>< !$ 8 4>;6=K ?@8<5=OBLAO =5:><<5@G5A:8<8 3>AC40@AB25==K<8 8 <C=8F8?0;L=K<8 (8;8, :0: 8E ?@8=OB> =07K20BL, >1I5AB25==K<8) >@30=870F8O<8, 2:;NG0O CG@5645=8O, ?@54AB02;ONI85 A>1>9 >@30=K 3>AC40@AB25==>9 2;0AB8 8 <5AB=>3> A0<>C?@02;5=8O.  >B;8G85 >B !$, !$! @07@010BK20NBAO 4@C38< <564C=0@>4=K< >@30=>< - 564C=0@>4=>9 D545@0F859 1CE30;B5@>2 ($), B>G=55 - ><8B5B>< ?> ?@>1;5<0< >1I5AB25==>3> A5:B>@0 ?@8 !>25B5 $. @8G5< @07@010BK20NBAO B0:8< >1@07><, GB>1K >=8 <0:A8<0;L=> A>>B25BAB2>20;8 B@51>20=8O< !$ 8 ;8HL 2 G0AB8 A?5F8D8G5A:8E 4;O 3>AC40@AB25==>3> A5:B>@0 >?5@0F89 A>45@60;8 >A>1K5 CG5B=K5 ?@028;0. 564C=0@>4=K5 AB0=40@BK D8=0=A>2>9 >BG5B=>AB8 2 3>AC40@AB25==>< A5:B>@5 B0:65 ?@54AB02;ONB A>1>9 =01>@ >B45;L=KE 4>:C<5=B>2 (AB0=40@B>2), :>B>@K9 >:>=G0B5;L=> 5I5 =5 AD>@<8@>20= 8 ?>?>;=O5BAO ?>AB5?5==>. & & & . !?8A>: ;8B5@0BC@K A?8A>2 .., 8@8= .., >@10B>20 .. 8 4@. 564C=0@>4=K5 AB0=40@BK D8=0=A>2>9 >BG5B=>AB8.  .: >;B5@A ;C25@, 2006. <5;LG5=:> .. 15AF5=5=85 0:B82>2 // =54@5=85 564C=0@>4=KE AB0=40@B>2 D8=0=A>2>9 >BG5B=>AB8 (!$) 2 :@548B=>9 >@30=870F88.  2006. - !3. !$ (IAS) 36 15AF5=5=85 0:B82>2  HYPERLINK "http://www.msfo-mag.ru" http://www.msfo-mag.ru  HYPERLINK "http://www.gaap.ru" http://www.gaap.ru  HYPERLINK "http://www.ias-msfo.ru" http://www.ias-msfo.ru E,HZKNN.OOLPVP$QV]]]^_``aa#$ & F dh-DM ^`a$gd$dh`a$gd$dh-DM `a$gd"Q$QQQVRXRRRSSSTTVVVVVV]]]^^``f`h`j``````¹zhUzz$hh0J>*B*CJaJph#j hhCJUaJhhCJaJjhhCJUaJh=hCJh=hCJaJh=hCJOJQJhhhCJ hCJhJ_hCJNHhJ_hCJhJ_hCJNHhhJ_hCJhhCJOJQJ^JaJ!```aaa aRaTaVaaaaaahh=hCJaJ#j hhCJUaJhhCJaJ$hh0J>*B*CJaJphjhhCJUaJ#jR hhCJUaJaaa$dh-DM a$gd,1h. A!"R#n$n% $$If!v h55[555555P5 w#v#v[#v#v#v#v#v#vP#v w:V  Z6, 5 34pZmkd$$If  ! %!"A#$ Z6$$$$34apZDyK acher@wiseowl.ruyK 0mailto:acher@wiseowl.ruDyK ancher77@mail.ruyK 0mailto:ancher77@mail.ru}DyK _Toc178100992}DyK _Toc178100992}DyK _Toc178100993}DyK _Toc178100993}DyK _Toc178100994}DyK _Toc178100994}DyK _Toc178100995}DyK _Toc178100995DyK http://www.msfo-mag.ruyK 0http://www.msfo-mag.ru/DyK http://www.gaap.ruyK (http://www.gaap.ru/DyK http://www.ias-msfo.ruyK 0http://www.ias-msfo.ru/F@F 1KG=K91$7$8$H$_HmHsHtH^@^  03>;>2>: 1$<@&5CJ KH OJQJ\^JaJ BA@B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k@. 5B A?8A:0H@H  3;02;5=85 1$ $ dha$:U@:  8?5@AAK;:0 >*B*phlol d=0: =0: =0: =0:$dh1$7$8$H$CJmH sH tH "j3Q]cfklpqr9:E0o C G  + #x%PrmX 7!!!("_""""0 0 0 0 0 0 0 0 0 0 000000000000000000000000000000000*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*0*00a 0a 0a 0a 0a 0a 0a 0a 0a 0a 0a 0a 0a 0a 00000 09  09  09  09  09  09 003Q]cfklpq9"j00j00j00j00j00j00h00h00h00h00j00h00 00 J t"Q`a23Eaa14aE]^~ e*-.0Pc!"&"("J"]"_""""XX X%ĕX%ĕX%ĕX%ĕ̕XXX _Toc178100992 _Toc178100993 _Toc178100994OCRUncertain008 _Toc178100995  "* l( "iQ\ӑjQD$:a"@g"C*urn:schemas-microsoft-com:office:smarttagsmetricconverter  2001 32002 3 ProductID*8t{ !!(!)!/!"z Y`}"r !""" `nZ^h ^`hH.h ee^e`hH.h 5 L5 ^5 `LhH.h ^`hH.h ^`hH.h L^`LhH.h uu^u`hH.h EE^E`hH.h L^`LhH. `na.du3Q]cfklpq9"@qq qq4"`` ` `@UnknownGz Times New Roman5Symbol3& z Arial"qhƢۼ*v>*v>Yn24"" `HX(?2Anna ChernenkoAnna Chernenko Oh+'0h  $ 0 <HPX`Anna Chernenko Normal.dotAnna Chernenko4Microsoft Office Word@Ik@OA@_|H*v՜.+,D՜.+,4 hp  Home>"   x 8@ _PID_HLINKSA06ra'http://www.ias-msfo.ru/3v$http://www.gaap.ru/47!http://www.msfo-mag.ru/0_Toc1781009950_Toc1781009940_Toc1781009930_Toc178100992# mailto:ancher77@mail.ruYlmailto:acher@wiseowl.ru  !"#$%&'()*+,-./012345789:;<=?@ABCDEFGHIJKLNOPQRSTVWXYZ[\_Root Entry F0oh|HaData 61Table>]WordDocument.jSummaryInformation(MDocumentSummaryInformation8UCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q