Пояснительная записка к консолидированной финансовой

Transcription

Пояснительная записка к консолидированной финансовой
AO (MODERN NOMADS ENTERTATNMENT)
|.IORCH ]4TEfl bHAR 3An ilCKA K npOMEXyTOqHOl,l
H c on ilA Ll pO BA H H O t4 O t4
HAH C O B
l(o
O
rxocrr
r Or.{ r
34 lEBflTb MECffLIEB, 3AKOHI{14BIIJ NXCA
SI MAPTA 2016 r.
(e
marc. meuee)
06uIAfl
14H@OPMAUt4.'t
ArunoHepHoe o6utecrgo <Modern Norlads Enteftainment)
(aa,ryee _ <KorvnaHal>) ocHoBaHo
2l orrn6pr 2014 r' llo cocronunn ua 30 vrrcun2015 r. n 3l ,rexa6pr
2014 r, aKuHoHepaMH Kol'na'rn
tBJI'nrcfl Hyp6aen r' I(. (50%) uVlca6aes 3. 1'. (50%).
flo cocronuuro ua 3l naap.ra 2016 roaa aKrrorjepaM,J
Llyp6acu f'. I(. (37.3'1%). l4ca6acn l. 'f. (31 .31%), l.llar<euor:
T.IO. (5.32%) u
'rnJ'1tK)'rct
TOO <BSC
'l'ecnology> (20%)
ocuoeustN{tl Bu'a*u.qettreJlbtlocrri.[-pynrrr,r rBJrtrorcr
KoHcylrbrHpoBaHHe flo BofrpocaM xoiuurep.recxofr
H ynpaBneHfi',l' ,lHBecrl4ulloHHar nerrerbHocrb, Kynnr-npoaa)r{a
HeABr4)Kl4MOr-O r4MyuecrBa,
aeflTeJ'lbHOCTt4
KoMMepqecKat' roproBat, nocpeaHl4qecxan,
Auctpu6btoropcKat Ae.qrerbHocrb r,r ,4nnepcKar aerreJrbHocrn,
Apyrue BtlAbl AetTeJrtbHocTLI, He 3anpeiIIeHnsre AeiicreyrcUItlM 3ar(oHonaTerbCTBOM peCny6,rurn
Ka:axcrau.
Kovnatlt't roroBHT
ocyLrtecrBJte'ttHc rtoBoro 6r*tec-trpoeKTa,
u
a,Merrto: 3anycK lroBofo IrailpaBJ,rcHhrl
npeAocraB'rleHlie )'cnyI cnyrlll.ll(oBo|o tcilcBl.t,rlctirUr
n Pecrry6,rttxu l(araxcraH.
l{"rr 10c'rHxelltlt noc]-aBJlctllll,tx ttc.rlct:i r;,rrcria6trtc 2014 rola l(onrrarllrs rrpHo6pe;ra
KannraJ'Ie 1'Oo <Caspio III)> (Kacrrrro')ii'r
(r'.
rctto (600h) B yc].aBHof\4
/(u)
ALrvrarsr), o*roBHbr\4 Br,aoM.qerreJrbHocri.r r{oropofo
tBJrflercfl [peAocraBJIeHHe ycJlyrcnyrHt'lKoBoro reJteBuaeHHn,3anycx
npoeKra cocrorncr l5 n,tapra 2016 tlorc.
A,rr SanyCra flpoeKTa npoBeAeH prA
'/
r'
r'
r'
nOArOt.oBHTeJrbHbtX rvepOnpr.rr.rr.rii:
nonyqeHa,rrhueH3hfl cnyrHHKoBor.o .renepaAr4oBerraul,tr;
ocyulecTBneHa roKynr<a o6opyaonarrr.lfl frpr4eMHo-nepeAarcUer..i
crauuur.r c orcpo,rnoii nJraTexa
roAa c KoMflauneft L.utelsatl
ocyueclBrrflrorcr pet(JtaMnbtc tveporrpnrr.l.trr Ltcpe3 CM14. r.c.rrc.nflllerlHe, coltuaJlblthre
ccrft.
6n.rr;r6opnsr:
llo 2020
ltapy),tilJL,te
nolllr.t'r'ourena cucrlu(ltlu<artirir o6opl,toearrrr rr /ll3aiin nare.utrol'i claHuilu
e r. A,l\4arur. Apeulonana ao
cneuuanbHa.q noabeMrra, aH.reHua, rreo6xoAnvaR Anrr npHeMa-nepenaqil
2020 rol,a
cllrHaJla.
oilpeAeneHa noJrtuTIlKa npeAocTaBnteMofo KoHTeHTa, a TaK)r{e ueHoBar noJrrHTr4Ka;
3anyureHa cucreM 6utnuura;
ct4creMa ycJ.IoBHofo aocryna nocraBreHa:
v
{
'/
/ AocrhrHyrbl nperBapurerlbllble /torollopctlllocrr.i c
(EliPP) o QuHano.rpoBarJnn rrpocKra Ha g
Nr.,n1.
TeJteBfi3r.toHHoro
[:eponei;icrrnt 6aurou peKouc'r'pyr(u r4r4 v
pa3B11-t1tl
cBpo.
Hercoropure h3 3atlJIattLIpoBatrFIbrx veporrpluri'rrri npe fuplrcJrrl h3MerieHur, a qMeHHo:
'/
3anycK Ha reocraqr4oHapHylo op6ury cflyrHHK ocyuecrBneH
ue tbpaHuyrcxoi;i roulaHuefi !.utclsat.
ComacHo AoroBopy apeHnbr cpor(oM ua l0,rer.,.qe,trLrcn.loo
<Caspio HD> (Kacnuo 3i;iv lJn), a qepe3 cnyrll.{r(oByro cHcreMy KazSA'f, npHHaanexaure1,1y pL{KC;
onJ'laqeHHat KoMnaHHH Eutelsat foAoBat apeuaa cIyrHr.iKor]brx eurocreii Mo)Kel.6rrr.s eo':npau{eua
lu6o
3arlTeHa B cqe'r IIoTaLtrelrUr /loJtfa tro n6c.faBr{e o6opyltonagHr, O rreM BcIyTC11 lrepenOBopr,r.
3KCKJUO3HBHbTM froJ.tb3oBaTeJrreM KoTOpOfO,
'/
farNe. co3llaHa roqepHtt I(oN4naHlir c 100% \,racrrieu AO 'fOO ''Natiorral Satellite Company"
20 Hon6pn 2015 r'oaa rrllro6pelcla 60oro rto,rl yrtacrur e IOO,'1-engri CA Saatchi &Saatchi',, Koropa,3aHfiMaerc,
MapKerH !t roBo ri u pe r,r av uo i'i aenrel tHocrup.
LpeAHecnHcoqHarr qHcr'reHrrocrb coTpyAlruxoa
qenoBeKa, no
lOpllAuqecrriii
r
cocroflHuro Ha
fpynnbr no cocrornHro ua 3l nexa6pn 201,5 r. cocrasrnna J1
3l
Il
Pr4 H
UH
nbt IIOA|OTOBK14 OTrr E1'rrOC.il4
coc'raBJtter
r..
rfarrr.i,rccr.rri ii;tpcc ['pyrurr,r: I)ccny6rnrca l{araxcrau,
A,rn-Oapa6u, aoiu 5, rronr. I A-,103.
)
MaDra 2016
r
l9
'. Aruarrr, 050059,
rreroBeK.
npocner(r
AO (MODERN NOMADS ENTERTATNMENT)
NOFCHl4TEfl bHAfl 3ANilCKA K NPOMEXYTOTIHOI4
KOHCOflTflilpoBAH HOr4 O14 HAHCOBOTA Orq erHocrh
3A AEBfrb MEcffqEB, 3AKOHqtlButl4XCi 31
MAPTA 2016 r.
(e marc. meuee)
AAHHan coKpaueHHaR npoMexyroLlHafi KOflcoJil4/ir.tpoBaHHafl iprrtratrconan
orrterHocrb rroaforoBreHa B
coorBercrBl4lJ c MexayHapoaljbli\4 crarirap'toN4 6yxizurrepcrofo
yqera 34 <l'lpourer(yroqHa, rpurranconaR
orrrerHocrb) (MC6y 34).
o6ueHurre Kypcbr 14HocrpaHHbrx B€ulror, B r{oropbrx fpynna
ocyuecrBJrrJla onepaqr4r4, npeAcraBJreHbr HHXe:
3l
O6nrenuurii Kypc Ha KoHeu nepuorila (rc-r.eure)
| ,{o;urap CIIIIA
I Erpo
ocFto
BH
br E n pH H Ut4 n
bt y r{ ETIi o fi
aerca6pn
3 3
9,47
37l.ll
n oJl
t4
.r.
3l
nrapra
2016 r.
ti0
377.90
I4,r1,
t4Kt4
HacroruraR coKpaueHHat rtpoMelt(y'rollHat KoHcon'r.vpoBaHHar rpruaHcoeat
orqerHocrb noAroroBJreHa
3a ucKntoqeHueM ocnoBHbrx cpe.[crB u
ocHoBe rlpHHul4na hcropLlqecKoft crouvocrn,
Ha
QuHaucoeux
r.rHcTpyMeHToB.
B aauHoE coKpaueHHofi npovex<yroqsofi xottcontz4upoaauuoft
Qr.rHaucoaoh oruerHocrh 14csoJrb3oBaHbr re )r(e
Ilpt4Htlunbl yverHoil noJIHTHKH, cnoco6t'l IpeAcraBneHHr 14 ]\4ero/ibr pacqera, lrro
14 B KoHco,,lt{nr4pogaHHoii
$rzuauconoi;i orrrerHocru fpyrrntr n 20i|4 H 20 | -5 rr.
nptlveueHue AaHltbtx nonpaBoK He oKa3aJro cyutecrtseuHoro BJ'4rH14r Ha coKpaueHHy'o
KoHconHAHpoBaHHylo QuHarrconyrc orqerHocrb ['pynnur.
'poMexyro!rHyro
B nraHax 3ptnreHra peanH3oBarb 61 250 00 urryr< arqnfi no ueHe oKoJro l4 renre:a
I aruurc.
AO (MODERN NOMADS ENTERTAINMENTD
NOFCHI4TENbHAfl 3ANhCKA K NPOMEXYTOTIHOl4
H C On rA n po BA H H O 14 O 14 H
r.t
AHC
KO
O B O t4 OT
ET H
OC
Trl
34 [EBflTb MECflqEB, 3AKOHT{]4BUJr4iCg sr MAPTA
(s muc. meuee)
4.
2016 r.
NPHMEIIAFIl4fl K OI,IHAHCOBOI1 O.[qETIIOC.TI4
l.
.{euexuure cpeacrBa rr ux 3KBuBaJteHTbl
3l
ITo cocrorsnrc Ha
npeAcraBJle Hbl cJ'teayo
iraapra 2016
ruuu o6parour
r. ra 3l
aer<a6pn 20
15
r.
ACHEXHbIC CPCACTBA
H
3KBHBAJCHTbI
HX
:
3l
rvapra 2016
3l
|-,
aerca6pn
2015 r.
,(eurru Ha reKyurnx cqerax
Haluqsocrs B r(acce
B r(a3axcraHcKHX 6aHrax
216 509
454 636
a)4
333
216 842
ffo cocrorsrro Ha
rvapra 2016
BbrpaxeHbt B cJleAyorur4x Bar nrax :
3l
r. n 3l
aexaOpa 2015 f. reHer{rrbte cpeacrBa
fi
r..tx
455 t60
3KBHBalerrttt 6urlr.r
3l
ruapra
2016 r,
3l aera6pa
2015 r.
Eapo
38 995
Ka:axc'rauorui.i lertrc
63
|4
florr.rrap CLI.IA
Poccuilor<uff py6trr,
2.
42 701
|4
2c)7
7
53
I t4 212
494
732
I
AaaHcul BbtAaHHbte
IIo cocroruurc na 3l
ivrapra 20 16
r.
r.r
3l aexa6pn
20
l5 r. aBaHcbt
BbraaHHbre
fl
peacTaBreHbl cJteay|orrlHt\4
o6pa3oM:
3l
mapra
2016 r.
3l aera6pa
2015 r.
Ha nprao6pereHue ycnyf cnyrunroeofi cnalr
flpou rae
t28 232
89712
217
ilo cocrorsuro
ua
3l
nrapla 2016 r. n
3l aera6pr
128 232
92 959
94/+
20 1,5 r. aBaHcbl BbrAaHHbre 6rr,rtr asrpaNeHbt
ts
cflellyl,oruHx
BfL[toTAX:
31 ruapra
2016 r.
J
l
aerca6pa
2015 r.
Enpo
KzuaxcraHorcu fi
rerlre
Poccuficnraft py6rrr,
lomap
C-'UJA
134 025
t28 232
22571
58 571
272
33 944
2t7 944
3.
Ycraeuulft KafluraJl
34 388
AO (MODERN NOMADS ENTERTAINMENT)
NORCHI4TENbHAfl 3ANilCKA K NPOMEXYTOqHOI4
KOHCOnl4AhpoBAHHOh ot4HAHCOBOTA OrqerHocrr
34 AEBRTb MECflI_IEB, 3AKOHT{14BuJ IAXC', 3l MAPTA
2016 r.
(e mwc. meuee)
flo cocronsnrc. ua2l ortr.r6pn 20|4 r. (itar.a o6patoljauhl)
Ao ri eKrrlo,rar 3 I aella6pn 20 I5 r.. u 3 I n,tapra 2016 r.,
aulnyuieHuuri aKllnoHepHbrii rcanrrr.aLr l'pyrIrrr,r cocraBJrlJl
938,750,000 rpocrbrx aKL\vn Ha cyMMy 1 6142jl 622
Te H
re.
on'ra'ra 3a aKul4l'l 6st,ra npon:eencl]a JleHe)KHbrMI cpeAcrBa]\4H
Ha cyN.ri\4y 230,010-rurc. rerrre
rerrfe Ha ra-fy yqpe)r(aer14r Kounaurru.
aK'r'nBaMu Ha cyMMy 419,990 'fbrc.
r
41rrcr,rpoaaHHbr\4H
3a Aegrru N4ecrueB,3aKoHrtnBuu{xcl 30 cerru6pl 201_5 r..
l(ovnarlllr ocyulect.Bl.lra rouo.r1H11.r.e,,lbllylo.)r\rtccnlo
l0l'000,000 npocrblx aruui';i, ttoir'ttltta.,trttori crorMocrbrc I reure,
aKu[roHepaM14,o npaBy
npeuMyuecrBeHHoii noKynKll. onltara 3a aKlltlld 6suta nponseereHa
'brKyrreHribrx
aeHe)r(rlbr\rh cpeAcrBaMr Ha cyMMy 101,000
Tbtc reHre l'axxe KovrraHnl ocyurecrBt4ra aoflorHlirerbHylo 3MHccr,rro
46 428 5Tlnpocrsrx axunii no ueue
pa3r\4eqeH,t 9'421 'renre 3a uryl(y Ha o6utyro cyMi\{y
47 6;82 139 reure. 09 aexa6pl KovrraHul ocyulec.rBHna
AononHHTenbHyro 3Mr4ccHro 141 321 429 rrpocrsrx ar[uii no
ueHe pa3i\4eueHr..tlt3,0 115 reHre 3a ulryt(y rra o6ulyro
cyMMy 425 589 483 reHre
Ilo cocroaHurc tta 3 | ,qerra6pr 20 l-5 r. Bsrrryuterrrit,til aKlptoltcpltr,rii riarrrr.a,r [..p),,rn,,, cocl.aB.frrJl
7i 1.000.000
npoc1.b|XaKullii.IIoi\4tltitl-llbIt0t|ict.otln,t0ct.l,toI't.cttt.crr.l(r428
reHre 3a uiryt(y,
axuuli.
l4l
321429 rrpocTr,rr antlttii no llerrc pillMeuerrirr 3,0115 r'errre 3a u1.yr{y, irroro 93g
750
000
flo cocro.qullrc ua 3 I n,'apra 2016 r. aKuuoHepaMu Konanauun rBJ.rrrorcr:
- Ilyp6aee I-. K. i37.340,0;,
- l.lca6aee 3. T. (31 }4%),
- lllareuon 1'.1O. ,5,32%)
- TOO (BSG Tecnology> (20%).
C l7 ceu'rr6pn 2015 rola
Br.rp>rra>.
Ocuoeuar
axrulr.r KovnaHliu oKJuorreHbr n
npHLl14rra BKrrcqeHur aKuH14
_.
otl.r u ur.ra,r s Hsr
ii
cn
r.rcor<
AO < KaraxcraHc Kar @oHAoeas
peanu3auHr Hepa3MeueHHurx
HHBeCTOpOB.
B n,rasax KovnaHrau pea,rrH3oBarb 61 250 000 uLryr arquii no uene oKoro l4 renre
cpercrBa or pa3Mel{eHnl arunit 6yayl HanpaBreHbt lra 3anycK noBoro Haflpar]irenLrrr B
npeAocraBneHHe ycnyr cnyrH14KoBoro l'ereBn/lellun
<Caspio I'lD> (r'. A"'rnralur).
4.
axunl
ru14por(oMy Kpyry
ra I aruuro. Bslpy,ls11no,a
rerrcJrbsocry KontrrasHrr
n lrecny6lnxu l(araxc'ratr Aorteprnjt\4 npeAlpl.irrr.rerv 'l'OO
AllnrunlrcrparuBHbte pacxoAbl
AAtr'tuuncTparfiBHbte pacxoAbr 3a rpH Mecrua, 3aKouqHBrunxcr
3l uapla 2016 r., npe/lcraBneHbr
o6oa:ou:
cneAyorrllN4
J
Pacxoarr no onJtare fpyr'(a 14 cel:lalll,tc c
hgHoc ra aN4oprH3auut
Apeu4a
Maprerun ronsre 14 per(rraM r.r bre ycnyrr4
II
rre
ii
ulr.:ror.r-r
po.r ne
l,lroro
5.
I nra;lla
2016 r .
77 321
r3 ll8
4 995
14 986
l6lt07
207 227
Fia;ralrconas crouMoc-rb upocr'ot:i ANut.ul
Pacqer 6arartcoeoia c'rot4Mocr14 npocroii aKLIHH coruracHo npor.i3BeaeH connacHo
,rlucru uronur M rrpaBr{naM AO (KOIi)).
flpunoNeuuro
6
x
Ealascosar croHMocrb oJlHoft npocroii aKuHH paccrtHrbtBaercr no $opl,ry,re: IIVCS = NAV i NOCS, rle
BVCS (book value per corlnron share) 6anarrcoBarr c'fol.ri\rocrl orrrori ltlocroi:i arglu14 na /tary pacqera:
AO (MODERN NOMADS ENTERTAINMENT)
NOfl CHI4TENbHAfl 3ANilCKA K NPOMEXYTOqHOI4
KO H C On iln H P O BA H H O 14 O t4 H A H C O B O 14 OT t{ ET H O C T t4
3A AEBRTb MECflUEB, 3AKOHt{t4BtllVXCfl 31 MAPTA 2016 r.
(e mwc. meuee)
- (net asset value) ,rncll,re aKruBr,r JtJrr npocrr,rx ar<uuil ua.aary pacttera; NOCS - (nurrber of
outstanding comnlon slrares) KoJ'ulqec'lBo npocrbrx artrui;i Ha Aary pacqera. 5. 9ncrute aKTI4Bbt a,lt npocrbtx
arunii pacc.utrbrBalorcr no $oprvy,re: NAV = (TA - IA) - TL * PS, rAe TA - (total assets) aKrnBbl 3Ml,IreHra
NAV
axur{il a orqere
HeMarepr4€urbHbre
pacqera; lA - (intangible assets)
aKTr4Bbt B orrrere o {ruuauconoM noJloxeH1414 3MI4TeHTa axtlnfi Ha Aary pacqera, Koropble
o $uuaHcoaoM
noJroxeHut,r 3MHreHra axunfi Ha Aary
opraHH3arlHr He ci\4olKer pearrr43oBaTb rpeTbr4M cTopoHaM c uenbto Bo3MeuleHHfl ynnaqeHHblx aeHe)KHblx
cpeAcrB HJr14 3KBuBa,'leFrroB AeHe)rcrbrx cpe.qcrB vilutu tloryueHl4fl 3KoHoMHrrecKl4x eutroa (laHHur I aOrarr
aono,rHeH peueHr4eM Euprr<enolo coBela or ll vapra 2014 roaa); TL - (total liabilities) o6l:are,quc'rsa e
orqere o rpnHauconoM no,ro)r(eHun rMr.n'eura axurriir rta tary pactrera; PS - (pretbrred stock) catsao c'tera
"ycraattrrfi Kannlar, Ilpl,lBnnendpoBaltHbre arrtrtr" u ortrere o (tltnarrconoN4 no,lox(eHnt 3Mt4TcHTa aruuli tta
aary pacqera.
NAV
: (t 378 017-7 368)-448
099
:922 ss}
CootoercrneHuo,
BVCS
6,
:
NAV / NOCS
:922
5501938 750 = 0,98 reHre.
Fa:oeafl nplt6r,tlt' Ha oatty aKultto
Pac.ler 6asoeoft npn6urnu
ua I axuuro
MeH!,rxr4HcrBa/ xoruqecrso npocrbtx
npou3BeaeH u3 pacqera l4rorosaq npu6butb 3a BblqeroM aoJIH
Ha !.ary pacqera.
arunil
CooraerctaeuHo,
BasoBan npr.16utnu Ha oAHy aKLlhlo cocraBrrter:
-
135 4191938
750: - 0,000 l4 rbtc.'rellre
Pyroeo4rrenu
ffi-a#
(Qa u un un, uMe,
omqecmlo)
(6auunun,
omqecmso)
uMfr ,