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Transcription

IO`CHI,ITEJIHI{ EEJIEXKI,I KbM I`II4IBI,IAYAJIHI{fl IO.U{ItrEH OI
3AII .-BYJICTPA.II BI{EIIA IIHIIIYPbHC TPYN'' A.II
IO'CHI,ITEJIHI{ EEJIEXKI,I KbM I'II4IBI,IAYAJIHI{fl IO.U{ItrEH OI,IHAHCOB OTIIET
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crAbpxaun ce n 6urrapcxr.u Koqexc sa 3acrpaxoBaHe I{ HapeA6H Ha Kouucr,rrra sa r[unaHcoo na,4:op,
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3a roaBt|ara, 3aBbp|trBatrla se 3l aeKeMBpf, 2015
(ecurku cy.liu ca s tur. ns.. oc6e| axo He e yno&ehamo dpy?o)
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Om,rem za ne,turdama utu nzyflama u dpyzut sceotxsamet doxod
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B xwndu teea
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Omuem ta napu.ttume nomoqu
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npelH
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3. 3IIAII}IMI,I CIIETOBONHIT NOJMTIIKI{
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Heuarepuanru aKrHBH, npH,4o6lrru
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Il BcrrqKn pa:|xo,4H, KoI{m nptKo Morar Aa 6rAar
np4qo6HBaHe, BKIIIoqBaIqa nolg/nHara croiHocr
orHeceHn r(bM npHAo6fiBaHero Ha aKTHBa.
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raerruQnqrpa Aa:ru u Kora e HaJrHqe pa3rpaHuquM aKrxB, xofiro rqe reHepnpa 6r4eqn El(oHoMuqecKrl
noJrsH H qr{.flTo crofinocr uoxe aa 6tae HaaexqHo oueHeHa.
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ao MoMerrra aMoprlBa4{r H 3ary6}rr€ or o6e3qeHKa. flocle4oalqx pa3xoAl{, cBlp3aHH C HeMarepnaneH
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Mex.e/ HerHrre nocrrrrJreHur nprl ocao6oxganaHero H 6a:IaxcoBara ctofinocr na amuBq ce npu3HaBar
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Bpb3Ka c npHAo6HBaHero (crae6uu raKcu, KoHcynrarrrcrn rarclt n ,qp.) ce npn3HaBar AupeKTHo B
OrqEra sa neqan6ara uru aary6ara.
flpegnpr.urnero uafixa ynpaxnma KolrrpoJr Bbpxy AsrrlepHo rrpeAnpntrlre, Koraro nptKo nnn HenptKo
npr{rexaBa rroBeqe oT 500/o or npanara sa rtac uJgstu HMa npaBoTo aa Ha3HaqH noseqe or 50olo or
rureHoBeTe Ha ynpaBr{TenHr{Te opraHH, KaKTo H aa )mpDKHsBa KoHTpOn B6pxy onepaTHBHaTa Il
rprnaxconara uy noJrurrra.
Hnsecruqnm€ B ArrqepH ApyxecrBa ce orlenrBar no Meroaa Ha lreHara ua npn4o6nnaxe
(ce6ecroiuocrra). .{pyxecraoro nprnHaBa nprlxoarlTe or nHBecrur${l eauHcrBeHo Ao crenerra, B
Kof,To noJrJAaBa pa3npeAeJrer{ue or Harpynarurre ne,{ar6r.r Ha ,[rruepHoro npeanpurrue.
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nprno6nBaHe, Korro BKnrorrBa rrxHara rroKynHa croftHocr LI BcLrtlKH pa3xo,{H, nptKo cBlp3aHI'I cbc
caeJrKara, Kam AanBqn no npexBrpJltHe Ha HMor4 xoHopapg 3a npaBHr't ycJD/rH H,4p. flocJreaBalqara nM
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Har?ynaHaTa sary6a, ce per:racllrf nqr.rpa B TeKyr{H neqal6r.r u aary6ra. cyrr.rara ua uarplmauara :ary64
KotTo ce l{3Ba)i(,4a or .4pyr rceo6xaaTeH AoxoA I{ ce [pH3HaBa r ueqa:r6ara u;lu sary6ara e pat]rr.rKaTa
MexAy rreHara ua npugo6tnane (xerao or noralreHfir Ha rnaBHxrlara u auoprusaqur) Il TeKyrqara
cnpaBe.4[uBa crofHocr, unnyc aary6ara or o6eruenrca na Sunanconru aKTHB, nplrsHara npe,u,t roBa B
neva:r6ara r.uru sary6ara.
3ary6n or o6egueur4 npI'BHarIr s ne.{ar6ara unu zary6ara.3a HnBecrHrrrr B KarrrHTaJroB ngcrpyMerrr,
r.nacnrlriqnpaH Karo Ha pa3nonoxeHue sa npoaax6a" He ce Bb3craHossgar r neqar6ara unu s*y6ma.
Axo a noclegoarq flepnoa cnpaBearxBara crofiuocr Ha ahJrroB HHqrpyMeHT, HapacHe n HapacrBaxero
uoxe o6erruguo Aa c€ cBbpxe crc ct6rnre, Hac'ranuro cJrea [pr€HaBaHero Ha:ary6ara or o6erqeura
a neqafl6ara nnn rary6ar4 sary6ara or o6egqesxa ce B63craHoBrB4 a Br3craHoBeHara cyMa ce
rrpu3HaBa B neqan6ara ruru :ary6ara.
BIMHA }IHIITYPbHC IPYII' A.tr
NOSCIilITEJtril{ BEJIE)I(KII KLM I,III4{BIIAYAJIHIT' TOAUIIIEH OIIHAIICOB OFMT
3a roA[[8ra, 3aBbpmBaua Ha 3l AeKeMBpf, 2015 roA[Ha
3A.II .EYJICTPA.II
kcu\Ku cyttu ca
3.
s xur.
n6.,
oc6eH aKo He e ynonteuamo dpyzo)
3HAqIIMII CIIETOBO,UIU IIOJII{TI{KII, IIPOAbJDKEHIIE
3.5. Ornanconn nf,crpyue[Tf,, trIxrALlrrren ne
aDunaacocu axnuau na pa?nonotnenue ta npodaucda, npodantrenue
Karo gpyrra
uHBecrr,rqulr
B ftanxraJroBu uHc'rpyMeHTx .{pyxecraoro x.:racx}uqnpa r,rHBecrr{ultu
B
KanrmdroBH r,rHc'rpyMerfH, koHTo HrMaT KoTHpaHa [a3apHa ueHa Ha aKrHBeH na3ap.
QauaHconn nHc'ry,yMerrrn, qurro cnpaBeAn]lsa cmfiHocr He Moxe Aa 6rAe HaAexAuo
onpeaeJreHa ce ouen Bar rrbpBoHaqarHo H nocneaBauro no ueHa Ha npH,llo6HsaHe.
Hxsecrur[ ntr
Hedepueamucau Quaancoeu nacuau
-
oqeutaar,e u npusuacaHe
(Dunancos nacltB ce xaacu<luqnpa Karo orqrrraH no cnpaBeAJrr{Ba crofiHocr s ueqar6u u :ary6u, aro e
ar"pxaH 3a rbpryBaHe LUIH e onpeaeJreH Karo raKLB npu nbpBonaqaJtHo nprcHaBaHe. flp.rxo cnrpsaurre
pa3xoAn no cAeJrrara ce npn3HaBar s neqar6ara r rH 3ary6ara npr,r Br3Hr4KBaHe. OrHancol nacnn,
orqrrraH no cnpaBear[Ba crofiHocr s neqar6n n zary6u. ce oueHrBa no cnpaBeanr,rBa crofHocr
BcHtiKfi cBlp3aHn npoMeHH, BKIIoqrrenHo pa3xoAn 3a JIIIXBI,I, ce orql{Tar B neqaJl6ara ulu rary6ara.
l.l
,{pyru He4eprmanoux $unaucoar [acr{Br{ ce npl3HaBar [bpBoHaqanHo no cnpaBeAnnBa crofHosr,
HaMaJreHa c Bcurrra nprKo cBbp3:tHH pa3xoax no caerrxara. C:re4 nrpnoHava.nHo npH3HaBaHe re3r.r
nacnBll ce oIIeHf,Bar no aMopru3npaHa crofinocr, Karo ce ]Bnon3Ba MeroAtT na et[erruaHrn
npoqerrr.
lntrex
Ornxcsare na Qnxaxcoan [Hcrpyuef,Trr
.{pyxecrroro ormrcna t[uHaHcoB aKfl.B (ulu qact or tfuxaHcor aKruB, Kofam rona e npu.noxnnro),
KOraro:
.
.
AoroBopHrrre npaBa Bbpxy napruHr.rre noroqr.{ or aKrHBa ca H3TeKtrHl
Apyxecrsoro e 3ana3[Ilo npaBom 3a noJDAaBaHe Ha napHqHH noror.ur or aKTuBa, Ho e noeJro
AoroBopHo 3aAaJD(eHHe 3a ruaulaHe Ha BcrrrKn cr6paun rrapuqHx noroqu, 6es cbrqecrBeHo
oTJraraHe, Ha'r?cTa cTpaHa no caenKa 3a npexBbpnrHe;
o
Apyxecrsoro e npexrbp:rruIo AoroBopHr{re npaBa 3a
noJDAaBaHe Ha napnqHnr€
nororrn or
aKTnBa, nplr KoeTo:
-
.{pSarecrooro
e
npexBapflrno B 3Haqr{reJrHa creneH Bcnqr<x pucKoBe H noJt3u or
co6crseHocrra rrpxy QrnaHcoau.r arrno: ruru
-
.{pyxecrnmo HI{ro e npexBbpJIHJIo, Hr,rro e 3ana3HJIo B 3uaqnreJrHa creneH BcnrrKu
pncKoBe H r{3roArr, cBrp3aHx c aKTrrBa, Ho e 3ary6}ino Kolrrpon Brpxy Hero.
flpn otnacraxe na QunaHcos aKruB Ha pa3[oro)KeHne 3a npo.qax6a Harpyrrauusr
pe3epB ce H3Baxra ot co6crseriut l€nr,llran u ce npH3HaBa B orqera 3a AoxoAlrr€,
.{pyxecrroro ornlrcna $xuaHcoB rrac[B, I(oraro
3a Hero npeoqeHbqeH
HefoBHTe aoroBopHn [email protected] ca rl3lthrlneHx, u1lt
ca oTMeHeHn, t',, { ca H3TeKJTI{.
3.6. Cnpareqrxna croftuocr ua r[f,HaxcoBrrre HncrpyMef,Tf,
Cnpaee4aana croiuocr e qenar4 xomo 6u 6rura nor)qeHa npr,r npo4ax6ara ua armB r.r;rn rrJrareHa np11
npexBbpncHero Ha nacr,tB n o6n.rafiHa cAenKa MexAy na3apHn )AacrHHrrl KbM .qarara Ha oueHrBaHe Ha
ocHoBHns na3ap 3a ,4p)DKeCTBOTO r.rnH npu JIHnCara Ha rar(bB, Ha Haft_Egroanur naeap ao nofiTo
ApyxecrBom nMa Aocrln Kr'M Tll3u gara. Cnpaneglnsara cmfiHocr Ha nacrB orpanrm pucKa or
HEH3NIJIHEI{I{E HA 3AITbJIXEHUETO.
-38-
3AN JYJICTPAN BI{EHA HHIIIYPbHC IPYII" AN
notcH[TEJIHII BEJIEXKI{ KbM ItrI4Brr{yAJrHr{fl TO.ryIIIIEH
3a roAf,nara,
3aBbprlBeqa
Ha
t6..
aKo
/ecuvxtt cyuu ca e xu,r.
3.
oceex
3l
AeKeMBpf, 2015
ee
OITTTAHCOB
OTqET
rolrna
yno ,rcuamo opy?o)
3HATIIIMI{ CTIETOBO4TI TIOJIIITITKI, nPOAbJIXEHIIE
3,6. Cnpeae4.runa
croinocr ue r[xuarrcoBnre
EncrpyMef, Trr, trpoabJrt(enrre
e B63MoxHo, .{pya<ecraom oqelf,Ba cnpaBea;ruBara cmfiHocr Ha ealrH ItHcrp}'Iuerr,
ngnorgsafixx 6opcoarre qeHH Ha aKTHBHrr.f, na3ap 3a ro3n HHc'I?yMeHT. flasaprr ce cqrra 3a aKTHBeH,
aKo caeJlKr.rTe 3a To3[ aKTHB EJrri nac[B ce t3B6pIxBaT c,[ocTaTtqHa '{ecTora H o6elr, raxa ,re ce
ocfiryprBar HenpeKbcHara qelroBa IiBOopMaIIrj-t. AKo x.rua 6opcona IIeHa Ha aKrHBeH na3ap,
ApfxecTBoro r{3non3Ba TexHI{KI,t 3a oIIeHtBaHej KaTo Ma(cHManHo n3noJBBa noAxoA{uIH na6lroAaeuu
Bxoatlqg aaHHu rl cBe)r(aa ao MHHITMyM H3rIoJI3BaHero Ha HeHa6JlloaaeMrne. Ha6paxara rexnuKa Ha
oueHrBaHe o6xnaqa acrvxr <larropn, Ko[To na3apHl]Te yqacrHl'IuH 6n<a naelu B npeaBlr'q IIpH
Koraro
qeuoo6pasynanero Ha cAerrara.
Hafi-ao6pmo AoKa3areJrcrBo 3a cnpaBear.rnBa crofinocr na Qunancoa HHc'I?F{eHr o6uqafixo e IIeHara
Ha caenraTa, T.e cnpaBeAnr-rBaTa cTofiHocT Ha npexsbpteHoTo IJII4 nOJDnteHO Arsnarpa:rc4euue. Axo
ApfxegTBOTO onpe,qenn, qe cnpaBeAIIlBA.Ta cTOfiHocT npx nbpBoHaqaJIHO npH3HaBaHe ce pa3Jll'rqaaa oT
qpe3 6opcoBa qeHa Ha cxoAeH
UeHaTa Ha cAenKara H Hf,Ma AoKiBaTeJrcrBo 3a cnpaBe,U.Jrusara crofiHocr
aKn{B ltJru nac1,1g, HITro r.r ce 6aarlpa Ha rexHHKa Ha oqentBaHe, Koflm ]r3rloll3Ba aaHHn or Ha6rIoAaeMH
na3apu, ToraBa tluxauconurr HHcrpyMeHT n1pBoHaqanHo ce otleHtBa no cnpaBeAnnBa crof{Hocr,
KopurfipaHa Aa pa3cpoqn paurfiKara Mex,$/ cnpaBe,u,nnBa crolrHocr nPI-t lrLpBoHaqarHo npn3HaBaHe H
,1"rut"-r" c4eliata. B nog;relcrs e Ta3I{ pa3JIHKa Ce npIEHaBa s neqal6u n gary6u pa3cpoqeHq Ha
noaxo.u,sqa 6aga ea xHsma Ha nHcTpyMema Ho He lro-KbcHo oT MOMeIITa, KOTaTO OIIeHKaTa MOXe
H3IItno Aa ce noaxpenl{ or Ha6nroaaeMn na3apHH AaHHH ntlt cAenKara e npl{KnloqeHa'
Aro arruna y;r114 nac14Bq xoirro ce H3MepBa no cnpaBeAnuBa cTofiHocT rlMa qeHa,,xynyra" n qena
q
a naCHBfiTe
,,[poAaBa'', ToraBa ApJD(ecTBOm H3MepBa axTHBHTe ALIIrfie no3HUHfi no UeHa
r.r
"npoAaBa".
KbcH no3riurr,r no ueHa ,.xyrryra".
cnpaoe,ulnrara croinocr Ha Aeno3rt Ha BuxaaHe e He no-MaJIKa m clttlaTa, ,4lJDru{Ma npu IIOHcKBaHe,
aucKoHTHpaHa or ITbpBoHaqaJIHara Aara Ha Kotro aeno3[Ta MOXe Aa CTaHe 3I{CKyeM'
cmnHocrn KbM
,{pyzrecrnoro np[3HaBa rpaHc$epn Mex,I{/ HHBara na fiepapxnrra Ha cnpaBe,zlrnBtre
Kptur Ha orqerHlt nepllo,4, npe3 KoiIro e Bs3HnKHara lpoMtHara.
3.7. Banrosn aenornrlr
op ElHaneH MaT}?trrer IIoBeqe oT
sa
orr{gra
B
Qunanconoro cbcrotHne no ueHa Ha
90 AHn. EaHroal{Te Aeno3rrln ce flpeAcraBtr
BanxOsn Aeno3lrru ca napl'rlHu CpeAcTBa, npeAocTaBeHE ua 6anxfi c
npnuo6toaxe,
3.8.
Ilapxrnx
BKIIIoTTI{TeJIHo HaqncJleHara nllrrna.
cpeacrBa f, nsprrqnf, eRBf,BsneETf,
3a qernrre Ha H3rOTBrHe Ha OTqeTa 3a oxHaHcOBoTo CBcTOtHl|e It OTqeTa 3a napfiql{nTe noToIIn'
BUCOKOJIEKBH.IIHII H
,(pyxecrroro npheMa KaTo naplnl|Hn cpeacTM ri nap[qHH eKB]iBaIe]ITU BCHqI(H
pa3rroJlaraeMu $uxaHconx aKTHBI{, noa <$opr.'rara Ha napH n 6pofi, cpeacrBa no
""o6oaro
pa3lulauarenHx
I{ Aeno3fiTHI{ cMerKIl c opxrl'IHaJIeH
3.9. O6erqenna na neQnnanconn
cpor ao 90 aln'
arrxer
Ha H3roTBrHe Ha orqera ea Qnxancoaoro cbcTotHlne ,{pyxecmoro LI3B,bprIIBa npeIIeII Ha
ga aa ce
6a.nancogrre crofiHocrll Ha aKTIIBI'rre' pa3JrI{tIHH or re3I'I' oIreHeH[ no cnpaBeAnuBa crofinocr'
qe
TaKI{Ba HHAI|aI{IH cbIIIecTByBaT
onp€Ae"In AaJIlr CaUlesrByBaT HHAuKaIIHII ga o6egqenra. B c;rytai,
Ce npu3HaBa B CJryqaI{Te, B
o6e3IIeHKa
or
3ary6a
Ha
aKTIlBa.
ctofinocr
ce onpeAerf, Bb3CTaHoBItMaTa
noToII[ e Io-B]lcoKa oT
napltqHl{
neHeplrpau
o6erra,
rorto 6a,ragcogara crofinocr Ha aKTrnBa r.uu na
or HeroBara
Iro-BncoKara
e
Ha
aKTIlB,
ctoftnocr
HeroBara Bb3craHoBHMa crofiHocr. BrgcraHogut{ara
3ary6rrre m
npo.qan<6a.
pa3xoAa
nO
c
croisocr a ynorpe6a x cnpaBe.U,J,rnBaTa uy croiHocr, HaMaJreHa
Kru aarara
O6egqenra
np[3HaBa
ga neqan6n UnU Zary6n. HaUa.lennetO xa CtOixOCtta O6aqe Ce
aoxoA ao crerlerrra Ha cbuecrByBalqo p$epB or npeoqeHruI no
npraa*ut B OTqeTa
n""gpyr aceo6x-sareH
OTHOUIEHUE HA TO3U AKTHB.
-39
-
3AII .JYJICTP{I BIMHA IHIIIYP}HC TPYII" AN
NO'CHIITEJIIIU EEJM]KKII KbM IIHIUIBI{IYAJIHI,I' TOAI,IIUEH'DUHAHCOB OTIIET
3a roAf,f,ara, 3aBLpmBaqa na 31 4enenrnpu 2015 roAxna
(ecu\Ku cttru cg a xuJt. ,a , oc6eH aKo he e ynotrcHamo dry?ot
3.
3HAIII{MI{ CIMTOBOAHII IIOJIATI{KI4, IIPOAbJIXEH}IE
3.9. O6erqenra na neQnnanconx aKTf,Bf,, npoALJrrN(eHBe
3ary6a or o6e3qeHKa ce Bb:|craHoBrBa caMo Ao raKaBa creneH, qe 6a,rancosara crofiHocr Ha aKTHBa He
HaaBr{rraBa 6a,raucosara croiHocr, Korro 6n 6ma onpe4e.neHa, cJrea npucrra,qaue Ha aMoprn3arlnrr al(o
sary6a m o6erqeHra He e 6nna npnenanaxa.
3.10. 3acrpaxonareJrnf, AoroBopf,
3acrpaxonareauu AoroBopl{ ca re3u aHrallotMeHT}r, Korlro K6M Aarara na rrxxoro 4eficrBrre npexBrpntr
cbrqecrBeHu 3acrpaxoBareJrHn pHcKoBe Brpxy Apyxecrnoro. flpneua ce, qe [email protected]
3acTpaxoBaTeJreH pr.rcK crqecTByBa ToraBa, KoraTo HMa peaJIHa Br3MoxHocT .{pyxecreoro A4 rl3fl;l.aTu
o6eeqer€Hue B noJr3a Ha 3acrpaxoBaHoro rw\e sJwM Tpern JrHrIa no HacrbrllrJru 3acrpaxoBareJlHu
c66rn u B pa3Mep, HaAxBlpnrq l0% or cyMar4 Korro 6t-I 6u:Ia lrrulareHs, axo raKoBa ct6rrrne ne
Hacrbnl{.
nrpnOnaVa:THOTO npH3HaBaHe Ha 3aC1p (OBATeJIHrte AOTOBOpH, Te npoAbJDKaBaT Aa Ce npeJICTaBtT
Karo ragBa 3a nepHoAa Ha rrxHoro Aeficrslle, He3aBI{cInMo qe e Bb3MoxHo cbqecrBeHo HaMarcBaHe Ha
Cleg
3acTpaxoBaTerHl{t pucK 3a m3I{ nepHoA, ocBeH aKo BcxrlK[ npaBa H 3aAbJT'(eHItt nO AOTOBOpa He
Ca
OTMEHEHU HJI}I H3TEKNH.
IIpe aoc- npe-u uen pezepe (III P)
flpeUOC-nperr.rxftnltcT peepB Ce O6pa3)tsa 3a nOKp[BaHe Ha npeTeHllnnre H aAMfiHHcTparI{BHuTe
pa3xoaH, Kormo ce oqaKBa aa BG3HuKHaT no cloTBeTHIl{ BU,4 3aCTpaXOBaTeneH AOroBop cneA Kpat Ha
ot""a"- nepuo4. Eatara ja onpeAentHe Ha npeHoc-npeMufiHtn perepa CtmBeTcTBa na 6aaara ra
npH3HaBaHe Ha npeMufiHfit npnoA Ha ApyxecrnOro. PasueptT Ha p$epBa ce u3qIlCItBa nO MeroAa Ha
mqHaTa aaTa.
Paepa 3a Neu?meKnu pucxoce (PHP)
Peseprrr 3a HeLBTeKnH pHcKoBe ce o6paryra 3a noI(pHBaHe Ha ptcKoBe 3a BpeMem Mex4/ kpat Ha
orqeTH[r [epHo.4 H aaTaTa, Ha KotTo Il3TIlqa cpoKsT Ha 3aqpaxoBaTenHl{t aoroBop' 3a Aa ce [oKpItcT
ruIaqaHl|rra ]l pa3xoaETe, cBSp3aHH c Te3H pHCKOBe, KOImO ce oqaKBa Aa npeBH[IaBaT OOpa3yBaHHt
npeHoc-npeMrreH peepa. ,{py'<ecrBoro o6pa3yBa pe3epB 3a Her3TeKrru pr4cKoBe, Koram 3a IIocJIe.[Hme
3 roarann, BKnbqI{reJrHo reKyrqara' 6pyrnuer rexHl{qecK}l pe3ynrar no aa.4eH BIta 3acrpaxoBKa e
orpHrIaTeJreH.
Pezepc
ta npedcmonuqu n'taqanun
(PII)
PeSepnrr aa npeAomrlllx rUaUIaHHt Ce O6pa3yBa 3a nOKpHBaHe na o6eguerenr'rc H Ha CBbp3aHuTe c Ttx
pa3xoAr,r no B53Hr{KHaJr}r UIeTr{ npeAH Kpar Ha oTqeTHnf, neplroa, He3aB}lclMo aaJIIn Te ca ootBeHln I4JIII
He, H Kormo He ca IUIaTeHI{ KbM gLqaTa Aam. Tofi BKJ OqBa: npe,qtBeHH' Ito HeIEruIaTeHn npeTeHWH'
B63Hr{KHarH, HO HenpeatBeHlr npeTeHuI{H Il eBerrryanHltTe pa3xoA}t 3a ypexaaHe Ha npeAtBeHHTe ucTl{'
3a Qopn[rpaxe Ha pe3epBnTe 3a npearBeHH, Ho Heu3rrnaTeH! npereHuxu ce tl3non3Ba MeTOAbT 'hEra no
qera," cnopeg xofrro ce onpeaeJrr oqaKBaHr,ffiT pa3Mep Ha o6egr{erenr,rgro 3a BceKx npeatBeH, Ho
HEIUIATEH NCK.
Paaueplr Ha pe3epBa 3a Bt3Hr4KHaJrH, ItO HenpeArBeHr{ npeTeHl{Hl.r Ce n3qHcJItBa no "BePHxHogrM6oalrr" uerog. flpu Hero ce H3[oJr3Ba onflTbr Ha KoMflaHH.nTa 3a TeKyuIaTa x [peAXoAHnTe qeTI'Ipn
roaunu. PagrnexAar c€ pa3BHTHero Ha npereHqHlrre, nepuo,qbr Ha Br3HnKBaHe H np€atBtBaHe' Karo ce
npeanonaxa, qe 3a6aBtHero na o6lslaaHgro Ha npereHlr[HTe He ce npoMeHc BbB BpeMero Il cburecrByBa
3aBr{cHMOCT Mo'(,Q/ CbCeAHHTe llepnoaH or pa3BrrHero Ha IUrarIaHHfra.
-40-
3AN.BYJICTPAN BIIEIIA HHIIIYPSHC IPYII" AII
IIOSCIilITEJIIilI BEJIE)I(KII K5M IilUI4BIIAYAJIHI{' TOAIIIIIEH OI{IIAHCOB OTqET
3r Foaf,Hrra, 3eBbp[Beqr ua 3l IeI(eMBpf, 2015 roAf,na
(scugKu cyttu ca
3.
e
,wL ra., oc6ex
aKo Ee e yno eBamo
dryzo)
3IIAIIIIMI{ CIIETOBOAHI{ fIOJII4TI{I(U, NPOAbJIIKEHIIE
3.10. 3acrpaxonareJrnx AonoBopf, , trpoabJrr(enxe
Omcpoveu u axe re uqu)Hruu p Beod u
aa orcpoqBa 3a rlepnoaa Ha AercrBue Ha aoroBopa [peKI{ L
C IIEJI IIOAHOB'BAHE HA CbIqECTBYBAIII}I H CKJIIOqBAHCTO HA HOBII
HENPEKIT PA3XOAIT,
'3BbPIXEHII
3acrpaxoBareJrHr.r AoroBopn. Teu pasxogr npeAcraBJrrBar npeAI,tMHo pa3xoAll 3a KoMllclloHl{ x peKIIaMa
,{pyxecnoro e
Bb3npneJro noaxoaa
H ce orJrarar rrponopwoHarHo Ha npeHoc-npeMrIHnr pe3epB.
orqurar Karo orJlenHa no3Hlrnt B al(Tnea na 6a.nanca, uerHo or
Ouroxenrrre axBlt3uurloHHll pa3xoau ce
aeJra Ha npe3acrp{xoBareJlr4Te'
3.11. IlperacrpaxoBsreJrf,n aoroBopf,
.{plereCrnOrO
OTCTbnBA qaCT OT 3aCTpaxOBaTeJIHHt pHCIq KOI{TO HOCH nO CKITIOqeHI' 3aCTpaxOBaTenHt
,qoroBopu Ha npe3acrpaxoBaren[. OqaKBaHtme rloJl3rl sa ,{pyxecrnmo or np$acrpaxoBarenHl'l
3a
aoroBopH no oTHo[reHI,Ie Ha rlpeacrotlqu ruIalqaH]rt ce [pISHaBaT Kam aKTHBH B OTqera
QuxaHcooo'ro ctcrotHte B MoMeHTa Ha rf,xHom Bb3H[KBaHe.
PrrosoAcTBOTO nepHoAHrtHo Il3B6p Ba IIperuIeA 3a o6erqeHra Ha B3eMaHHtTa oT IIpe3acTpaxoBaTeJII'|.
llperacrpaxorareaHo B3eMaHe ce cqrrra aa o6egqeneno, Koraro ca Ha:rnle o6ermgnH AoKa3arenstBa' B
peryrrrar or c"6mue, Koero e HacrbnlIJlo cJreA lTbpsoHaqarHom My npH3HaBaHe' ve ,{p5arecraom Irroxe
I{ EIII''HI'IeTO Ha TOBA
Aa He nOJIJAH BCIIIKI{ C),'I!14 ALIDKIIM}I My CbInaCHO yCnOBX{Ta Ha AOTOBOpa
cr6urne uoxe Aa 6rAe naaexAro o"epl"o. Aro ca saauqe rar'sa o6crorr€rcrBa 3a o6e3qe'Ka,
npe3asrpaxoBaTenHuTe B3eMaHqr ce HaMaJrrBaT ao pa3Mepa Ha cyMaTa, r(o.ITO Ce Oqar(Ba .[a 6bae
Paelurara ce nocoqBa Karo HaMaJIeHHe B aera Ha npgacrpaxoBar€Jll{T€ B pe3epBa 3a
o6pana.
npeacrotux ruIauaHl{fl u ce npmHaBa
Orcrrneurrre npeMufi
3a pa3xoA B OTqera 3a
aoxolll{Te'
ItM'
Ha npe3aflpaxoBareJlu ce npu3HaBar 3a pa3xoA B nepnoaa Ha Bl3H[KBaHero
3.12. 3earrnmerrn tro nf,3f,[roBf, AonoBopf,
Jlrr:nnros AoroBop, npfi Koirro BcltqKrl pHcKoBe tt n3roAH, CB6P3aHH C npI{T€xaBaHeTo Ha tH3HHmB
B HaqaJlom
aKTnB ce npexsspntr orpxy .{pyxecrnoro ce xlacu$nqnpa Karo t}unaHcon nuguur'
Ha JIII3UHTOBH' aKTHB ruIU aKO e no-HtcKa QuxaHconnff ln3l{Hf ce Ep[3HaBa no cnpaBeAn[BaTa IIeHa
ruaulaHrrt'
no Hacrotlrlara croinocr na lrunnuaJlHnTe Jrr{3HHroB}t
HaMareHHero
Mr,rxuua:Inrre Jru3uHroBnre lrtarlaHl'It ce pa3rlpeaeJltr uexgy tfnxanconnre pa3xoAh I{
3a cpo(a Ha
no
nepqoaH
pa3npeaentr
pa3xoAH
Ce
Ha JrH3IHTOBOTO 34q6JrXeHHe, Xaro <[nnancolrre
JtH3'HroBI{TeAoFoBopIr,TaJ(aqeAaceno4AIHnocTocHHaJIIDGanoocTaBaIIIaTaqacTHa3aA6JDKeHneTo.
Ha BI3HIKBaHeTO
@nnancogrTre pa3xoAt ce npu3HaBaT KATO TeKynIU B OTrIeTa 3a aoxoanTe B llepuoaa
Kam
aKfl{B'
nplmHara
uu. flrpronaua:rrrlrre npeKH pa3xoAn no cAeJTKara ce npn6aarr rru cyMara'
AuoprusaquoHrraranoJ[lTnKanooTHouIeHIteHaJIIl3,HroBI{TeaKniBI{crmBeTgTBaHaB63np[eTaTaoT
aMognBI{pyeMH arruss' Axo crulecrByBa
,{pyzcecrnom aMopru3aqnoHHa norl{rrlxa 3a co6crBeHrne
Iue npxao6le co6crBeHocrra ntpxy alffuBa ao Kpat Ha
Ha cltrypHocr, qe
ApyxecrBoro
cpoKaHaJrIr3[HtoBI,rtAoroBop,aKrHBSTCeaMoprr8lrpa3anepHoa'paBeHHarlore3HutxxBorHa
Ha
aKrtBa. B npornBeH cnJrqafi arrfisrr ce aMoprml'rpa npe3 no-KparKxt or aBara cpoKa cpoKa
JIH3IHTOBI{r AOTOBOp r'tl4 nOJIe3Hrtt )10{BoT Ha aKTHBa'
Ha JIrBHHroBxt
JLl3uHrogI' ,qoroBopn, nps KoIfio BclrqKll pHcl(oBe H I'I3I'oAH' cBrp3aHlr c npnrexaHlrero
roJrrMa creneH
aKTHB ce 3ana3Bar 3a cMerKa Ha
Jlu3llHroAarent' ce
uaclt[nulpar
Karo oneparuBeH lIH3uHr'
flnauann_rTa uo onepaTxBeH JrU3ltHr Ce npH3HaBaT 3a pa3xoA B oTqeTa AoxoAI{Te no IHHeTHH'
[epl{oaa Ha nH3r.lHroBnt aoroBop.
-41 -
MCTOA 3a
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nogcHuTEJtril.I BEJIEXKI{ KbM rtrI,,ryrBI{AyAIrilU rO4{mEH OAHATTCOB OTTIET
3A rOAHHaTa, 3aBbpmBAtr|A Er 3l AeKeMBpf, 2015 TOAEf,S
(ecuwa quu ca e xut. na.. oceex aKo He e yno e\amo dpy?or
3.
3HATMMI{ CIM,TOBOAHN IIOJII{TIMI{, TPOAbJDKEHIM
3.13.
3aar.nxeurr
3agrnxeunrra H apyrn HaqncneHlu ce rrpu3HaBar rrbpBouaqanHo no rrxxara cnpaBeanlrBa croftnocr.
flocreasarqara HM oqeHKa e no aMopru3npaHa crofinocr c r3nor3BaHe Meroaa Ha e$ercrnBHur ,'It{xBeH
[poqeHT! Kam panxoarme ce np[3HaBaT
3.14.
B
oTqera 3a aoxoaEre.
Ilpourxx
flpoanaur ce npI{3HaBa B cJryqaure, B Kotrto, ,{pyxecrnoro HMa crqecrByBarqo npaBHo
UJI}I
KoHcrpylcrr.tBHo 3aarJr;r(eHlre, B pe3yJrrar or MI{HaJI}I us6wrun, Ko€ro e HaaexaHo }GMeplMo H qnero
e BepoflrHo Aa nopoA[ fi3xoAcul rroror( oT r,rKoHoMl.rqecxx no.nau. Cyuara Ha rrpoBH3[flra ce
orrpeAenr
'?ex,qaHe qpe3 Allc1or{Tr{pape Ha oqaKBaHr{ 6tgeqlr napnvur noroltrt c JIItxBeH npoqerrr npeAu Aarrbun,
rofiro orpaSrna TeKyIIaTa [a3apHa CmfiHocT Ha napl{Te 868 BpeMero fi pHcKoBere, cneqlQuvnu ra
3aJIbJD(eHueTO. OIl4Xr.rsaHgIO Ha AHCKOITTHpaHaTa CTOfiHoCT Ce npl'BHaBa KaTO QIrHaHcoB pa3xoA.
3.15. Ilpnrnanaue Ha npnxoarl
Bpynnne aannCaU1 [peMrH BTCJIIOqBaT IIpH3HaTHT9 KaTO np11XOA npeMInH nO 3aCIpaxOBaTeJIHH AOTOBOpH
oT rrprKo 3aclpaxoBaHe Il aK rBHo npe3aclpaxoBaHe Ha 6aga cyMara' A,bJDrurMa OT
3acrpaxoBaHom/(3acrpa(oBauloro) Jrnqe 3a ue,IHr neprroA Ha noKplrrlle, Kof,m 3acrpaxoBareJrtr HMa
npaBo aa noJI)AI-r no cxJIaTa Ha cKIIIOqeHH npe3 ofieTHHt fieplroa 3acTpaxoBaTeJrHu aoroBopH,
BKrror{meJrHo n B cnyqanre, Kofaro nepltoAlT Ha noKpHTIle o6xsaua fi3runo ]L'I[ orqacru cJreaBaJrl
orqer€H flepHoa (Bx. Benexra 2.4).
flprrxo.qrrre no 3acTpaxoBaTeJrHH AoroBopt{ c pa3cpoqeHn maulaHfit ce HaqI{cJItBaT Ao rb,rHHt pa3Mep
Ha npeMr{rTa, Kam AhJrxuMaTa qacT m npeMHrra ce [peAcTaBt B oTleTa 3a (bHHaHcoBgro cbcTotHre
Karo BileMaHs no 3acrpal(oBrfi. Ilpeunne ce orroBecrrBar 6pyrxo or rrJlareHure KoMItcuoHI{ Ha
nocpeAHllqx. HaquCnexr.r npeMI,Ix no npeKpareHfi AOI'OBopIn ce OrnucBaT. Ornucann npeMHH npe3
TeKyulnr <fuHancoo uep[oa, oTHacrq[ ce 3a noJrr,rrlH, cKjrroqeHn npe3 TeK],rqaTa roAI{Ha ce orHactr B
HaMaDeHHe Ha 6pyrHnr npeMHeH np1paoA 3a nepxgAa. Ornucaul npe3 TeKylqlrt nepIrOA npeMxlt'
oTpa3xBaUlxKopeKIIruHanpeMlteHnp[xoA'IIp}r3HaTBIIpeAxoAHI-lnepxoAuceoTpa3'BaTKaTopa3xoA
rro cTopHlIpaHH npeMnH B Telqruut nep[oA.
Bb3cTaHoBE OT 3ao',rpaxoBaHoTo Jlnqe ItJIll OT Tpero tliqe, orfoBopHo 3a
HaHeceHa BpeAa, H3BbputeHo oT ApyxecTBoro ruraulaHe no 3aflpaxoBaTdeH .qoroBop ce npr3HaBa KaTo
B3eMaHe rro pefpec Ha aarar4 Ha Kof,To ce ycTaHoBH npaBoTo Ha RleMaHe.
Ilpaaoro Ha ApyxecTBoro aa
3.16. Parxo.qx cr f,3trnrrenf, o6e3qerenf,s
Pa:xoArrre 3a I3IUIaTeHn o6e3I11sI€HHt ce npH3HaBaT B nepgoA4 B Koirro B13HHKBaT (roAIlHa Ha
BBHxKBaHe). Te gnmoqnar pa3xoAlrr€ 3a r8rurareHH o6e3ulereHxt H pa3xo.qfiTe! cBsp3aHH c oIIeHKa Ha
ItMa npaBo
aHDT|MOTO O6e3r{eT€H[e, KaKro Il HaqHcJreHn Ilpl|xoaH oT perpec, TaM KraeTo ApyxecTBoTo
HA TAKTBA.
3.17. Pacxoar ra Bb3f,arparr(Aenne Ea arenrrr
Pagxo.qure 3a Br3HarpaqeHlte Ha areHTU
croTBeTHntT IrpeMHeH nplD(oa.
3,18. Aanrxnxcrparf,
Bf,
[
6poKepf, (pa:xoar 3a KoMrrcf,otr[)
a 6poxepll ce npu3HaBar
B neploAa' 3a
Kofro ce orHact
f, pa:rxoA[
Bxaro.iBar pa3xoau, cB6p3aHn c opraHr'BupaHe H no4Abpxane aefiHocrra Ha ApyxecrBoro, Karo
Br3Harpar(4eHnr Ha nepcoHaJl4 pa3xOALI 3a aMopTH3aIInH Ha ALIITOIparHH MaTep[aIHH Il
HeMaTepHaJrHH aKrnBH, pa3xoaH 3a peKrraMai no/LqpbxKa Ha o(bHcH H .qp., AoxoJIKoTo TaKHBa pa3xoaH He
6bAar npeAcraBeHl Karo HerHll pa3xoA[ 3a KoMHcttoHHH, HacrbIrI{JIu uleTH H HHBecTI'lqnoHHIl
cneABa
Aa
pa3xo,4lt. Agruuuucrparuanr{r€ pa3xoaH ce rrpH3HaBaT B OTqgTa 3a AOXOAXT9 B MOMeFra Ha TtxHoTo
Bb3HHKBAHE.
A1
JYJICTPAN BIIEHA rIHIIIYPbHC TPYII" AN
IIO'CHATEJIHI,I BEJIEXKII I(bM ItrI.UIBUAYAJHI{S IO,ryIIIIEH OIIHAIICOB OTqET
3a roaf,nrra, 3aBtpmBaqa Ha 3l aeKeMBpE 2015 rolnna
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6
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3.19. He'rna .qoxoauocr or nHBocrrrqrrrr
Karo nerna aoxoaHocr or HHBecruqlrr ce npeacr{tBs neqan6ara/3ary6ar4 uocrurnara or ,{pyxecrBoro
B pe3yJTrar Ha ynpageHuero Ha aKT14BHT€, crp11e11111 3a noKpfiTge Ha rexHnqecK]rre perepBg. ,{oxo,qrre
or [HBecr]rr[tH BKrIoqBar np]rxoAr{re or rrDiBH no Aeno3r{Tr{ H aKmBIr Ha pa3noJloxeHne 3a rIpoADI6a;
npnoAHTe or HaeMH or [HBecrI{uHoHH}'I nMorH; pe3yrrarnr€ or npoMtHa B cnpaseAt[Bara crofinocr
6n"ar"o"" n"cTpwerTr,r, orqrraHu no cnpaBea,'uBa crofiHocr nper neqan6n n 3ary6fi; npoMf,HaTa B
"u
cflpaBeA:rr{Bara croftnocr Ha IlHBecruqtroHHlt I{MorI'l, sary6tme m o6eguenxn Ha aKTrlBn Ha
pa3n6n9xeHHe Sa npogax64 KaKTo I{ np{xoAITIe oT B63cTaHoB.tBaHe Ha TaKI'lBa o6egqexxH;
peaJrn3r.rpanrre neqa.n6x m npo4ax6a Ha I{nBecrHIrnH; BaryTHa npeoqexxa Ir Apyrn' HerHo or
noprtfeEr.
pa3xoalrre 3n ynpa&JleHle Ha
3.20. Aoro.qx Ha trepco[ara
Kparnocpovnn goxoa[ Ea f,aern
r[qa
(oraTo cBlp3aHnTe c
3a KpaTKocpoqHr{Te aoxoAH Ha HagTrr Jrrdrla ce oTqI,naT KaTo pa3xoA,
nanrarena, axo
6tAe
ce
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npi^o"tu"*. flacus ce npmHaBa 3a cyMara, Korro
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Mr.rHaJru ycJryrH, npeaocraBeHq or cJly)lorren H 3aaarxeHHero Moxe aa ce oueHx H44eXAHO'
3aauxenar
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3a IIpeBe)I(AaHe
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Ha
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ce npeaocraBtT.
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c
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3aarlxeHusro na .{p1z<ecrnoro, no oTHo[reHr{e Ha ae(bnHnpaHH AOXOAIT, e OIpaHI{qeHo ao 3aKoHoBoTo
3aluaru rIpH
H3I{CKBaHe Aa 3aruaru Ha cjry)rurTenl{Te cyM4 paBHa Ha ABe rurH lllecT Mecer{Hu
KoI{To
neHcnoHHpaHe, B 3aBr.rc[Mocr oT TpyaoBr,tr CTa)K B Alt)D(ecTBom. cyuara Ha 6,baexllt.re aoxoal{,
cyMa
ce
cJryxr{reJrr,rre ca npuao6uln B TeKyI{Ht Il flpeAxoaHl'I nepHo,q4 ce nporHo3l{pa In ra3ll
KbM Aarara Ha orql{TaHe Ha
aI{cKoHTI{pa c noaxoAtlrl aucKo}rroB npoqerr' 6aupaH na aoxoaHocrra
npx6rnrarrreaeH
na,4ex
Ao cPoKa Ha
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pefi'rnrr,
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o6nHraquH c npneMjlliB KpeAIrreH
6aaaT
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3aA6JDr(eHlrf,Ta ," 4py*""a"o-, n Kor{m ca aeHoM rfrrfipaHn BrB
ngrr,raresr o6egugrennqra.
I43.rncneHnsro Ha 3aAtJDKeHr{f,Ta aa geQunupanu ,uoxoAn ce l$BbprnBa BctKa ro,quHa or KBaJInOHrupaH
aKrrcep qpe3 E3noJBBaHem Ha Meroaa Ha nporHo3Hl'rre Kpeal{rHn eII.rIl,/;Udi'' ,{pyxecrnoro onpeaeJlt
KaTo np}ulafa
HSTHnf, I}{XreH npoqer{T Bbpxy HeTHOTO 3a,4bJD(eH!re [o rrJraH c .qeonHlrpar r Aoxoal,
Ha 3aabJDr(eHr'rem JIo HerHo
At{cKoHToBltt rDoqeHT, H3nOJBBaH B Haqaroro Ha nepHoAa 3a .qucKolrr[paHe
3a,q6;Dr(egue no mauone c Aet[uunparul aoxoal{.
rulllHoBe c ge<furupaHI'r aoxoAlr, npeacftrBrtBar aKTloepcK}r neqal6n u
:ary6n, rorro ce [pIBHaBar a ,{pyT aceo6xnareH .qoxoA. Herun paaxoAl't 3a nIlxBIn n apyr[ pa3xoax'
cBlp3aHu c ruIanoae :a ge{nHllpaHH aoxoaH, ce npr3HaBar B neqar6ara Hn}l 3ary6ara'
flpeorreHKrrre, Bb3HI{KBarqu
or
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alpxy
,{anrrur arpxy ne.ral6ara 3a roanHara npeAcraBrtBa reKy[In n orcpoqeHn .uaxrul' ,{anrrrr
3.21.
neqan6ara ce npH3HaBa s neqan6u u rary6n, c r{3K,rKtqeHte Ha ro3H, orHacf,rq ce 3a crarnH' Kollm ca
nprnHaru B apyr Bceo6xsareH aoxoA.
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IIOSCIilITEJIIilI BEJIE)I(KIIKbM ITH.UTBII/IYAJIHI{' fOTIItrEH OIIHAHCOB OTqET
3a roan[ara, 3aBbpmBarIr na 3l aeKeMBpx 2015 roaf,Ea
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3HATI}IMI{ CIIETOBO,IIH}I IOJIIITIIruI, IPOIbJD(EHI.IE
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3.
e
oqaKBaHoro AanEqHo nnaulaHe arpxy o6naraelaara neqan6a 3a roAlHara,
npnnarafixn AaHrqHHTe craBldt B cHJIa KbM Aarara Ha H3rorBtHe xa Quuaucoaxr ofier H BcI{tIKrl
KopeKqxr.r 3a .qbJDrutMH AaHTUH 3a npeAxoAHn roAr.rrru. OrcpoqeHnTe AaHbI[l ce H3qHcIf,BaT qpe3
6arancoslrr MemA Bbpxy BpeMeHHr,rre paurr{Kn MexAy cyMara Ha aICr}lBHTe Ir nacuBI,ITe, u3noJBBaHa 3a
IIerr{Te Ha H3rorBtHero Ha (bHH{tHcoBIrt orqer, r,t cyMara [3noJI3BaHa 3a aauf,qHu qeru.
Teryrqurr AaH6K
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naCHBx np6 cAeJtra He 3actlaqa ne.ra.n6u u aary6n, HI4TO 3a CqeToBOAHfi, HI1TO 3a AaIIlqHn IIenH
Cyuara na oTCpOqeHfiTe AaHaI$ ce 6arlpa Ha OqaKBaHeTo Te Aa ce peaIIA14paT UJIH IIpHcnaAHaT'
u3rroJBBafiKn nprurox(I{MuTe KrM aaraTa Ha orqera 3a oHHaHCOBOTO CTCTO'HHe Aa}rbqHH cTaBKI',I'
Orcpovenme AaHbqHH aKTInBll H rIacIlBH ce KoMneHcltpar, axo nMa npaBHo ocHoBaHHe 3a HerlpaHe Ha
TeKyr{x aa}rbqHr,r aKTuBIl lt [acHBrl uJlH Te3H Aa]rLqHIl aKTHBII Il IIacIlBH Iqe ce peaJIH3IrpaT
eAHOBpeMeHHO.
Arrna no mcpoveHn aaHbun
ce Haqr.rclrBa caMo ao pa3Mep4 AO KO;rrO e BT3MOXHO 6AAeI{a O6laraeua
neqar6a Aa 6;Ae Harr,tqHa" npu ycnoBne qe HeH3noJI3BaHLne AaIrbqHI,l 3ary6u n rpeArnn uorar ,4a 6rAar
HaMaIsBaT,
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AOKOJTKOTO He
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3.22. Aoxols Hr
peallrupana'
arqf,fl
H3qHcJItBa ocHoBHu Aoxoau Ha aKlrns 3a fleqan6u }ulrl 3ary6 , noanexarqfi Ha
pa3npe.qeleHue Mex,s/ a6pxareJlrrre na o6nxHoBeHH aKqItH' ocHosHloe loxoaH Ha axqfit ce
pa3np€JleJleHne
H3qr-rCIrBaT, KaTo ce pa3AeJII,I neqaJl6aTa I{IH 3ary6ara 3a nep[OAa' [oAnexaxla Ha
MeXA/ npr{T€XaTelrre na o6urnoseHl-t fiUul{ Ha cp€AHonpeTeruIeHut 6pofi Ha ArpxaHl{re O6lrnoaenn
.{pyxecrroro
aKIlnH 3a nepuoAa.
npaBoro Ha Irpnrexarellt HM
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Ha
npa"oTo a" 3algmu o6HKHOBeHE aKqIrH (nOreHqla.rn o6HKHOBeHI'I aKqHH), nopaaH KOerO '[OxOAa
aKrII,tH C HaMareHa cTofiHocT e paBeH Ha ocHoBHI',It AOXOA Ha aKqnn.
3.23. Hosn sreBAaprx f, pa3f,cf,eunr' Kof,To Be ca rrpf,Jroxenrr trGpaf,o
Iloax craxglprr
E
pa3fcnef,ls' Kof,To
Bce
oqe f,e ca trpnnoxeHf,
Hqxo[ HosH cTaHlaprn, [poMeHn B cTaHnapTu r pa3f,cHeHr.tr, oao6peHlr 3a npruIaraHe oT EK, MoraT aa
6t4ar no-pano npruoxeHn B roAnllHl{f, nepHoa, 3aBbprxBaul Ha 3 I aeKeMBpx 2015 r., etnperr ve ace
orqe He ca 3aAbJDXI{feJrHH flpeAn cJleaBaru neplroa' Te3I{ npoMeHu B MCOO He Ca 6I'IJIU nO-paHO
lpruroxeHn npn ll3rorBtHero na ro:u QuxancoB orqsr. AplxecrBoro He IUIaHHpa Aa npu:lara re3n
cTaHnapM no-paso.
cmaudapmu, pancHeHut u npon4eHu e cmandapmu, koumo
za npunazaxe om
He ca 6unu npunocrcenu
no-paxo
-
odo6pexu
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na
fpynara;
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e$errn
Teau npoueHu He ce oqaxBa aa nMar 3HaqfiTeJrHfi
ea
.
flpouens a MCC 19 - Ilaaxoee c deQuuupanu doxodu: Buocru om cJryucumenu. He ce oqaxna r€slr
npoMeHH .qa nvar eQerr Bbpxy <fxHaHcoour oTqer, Tbfi KaTO HtMa nnaHoBe c .qetfnuupaxu aoxo.4ll,
KOTTO BKIrK)qBaT BHOCXX OT CJr)D|C{TeJIH HnH TperH nuqa,
Cmandapmu, puttc*eHt t u npo eHu a cmaHdapmu, usdadenu om CMCC/KPMCQO, xoumo ace ot4e xe
ca odo6peuu za npunazaue om EK:
-44-
3A.II.JYJICTPAN BI,I,EHA I{HIIIYPbIIC FPYN" AN
BEJMICKI{ KbM IilIAIIBUAYAJIHN,S IO.qUIIIEH OHIIAHCOB
3a roAntr&Ta, 3aBBpunaua na 31 gerceunpn 2015 ro4nna
IOCCIilTEIIilI
kcutxu
3.
cytitu ca
e
xu.t.
re.,
OfiET
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pa3Hoo6pa3ue OT 3aCTpaXoBaTenHIt npoAylgru, 3a Aa ce oc1aryp11 6aJraHcI,IpaH nopr$efin. Krlrr naCmsqut
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