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cwMa reiyrqero Ha"rora Ea rryIr6bDr! 3a orqcrlrldt fi fipeaBlAy uff I1epfioa6r npr8Haercr
B ftaqecrBe o6marenbcrBa paBHoro
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Bo3tsurfin cooTleTcrByroqfie IoxoaF{ r.,
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HaroroBoro o6ftar€rricrBa
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Ilptr oqeH4e ornoxeEr{lD( HanorrB6rx amr,rBoB u o6fiarenlcrB lonxHa npr,rMelrs,r6c!
craB(a Harora, B coorB€rcrlrrn c
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nepno! E o fHoueErrn Telg/qero It oTnox€HHoro Ilalora
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obsarenEcrB, IrMeloutrxcr Ha orseTlqrlo AaTy 6a,raHca, I'( HanoroBofi 6a3oi: CyMMa BpeMeHrGrxpa3Huq = EanaHcosa,
cron\.rocrb ar(TEBoBr.ro6narenlcrB - xx Hanorolar 6a3a
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ro BpeMe
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coorlercrlnfi c rpe6oBaHnrMr.r3axoHoAarenlcrBa 3rofi crpaHrr, orpaxaeT B 6 aqce cucmy^l qyj4rr), ornoxeHrsrx HajoroB.
OaHa(o npx cocraBneH[ri cBotHo! orqerHocrri B 3alrcr.tMocrn or o6cro'renlcrB ornoxeHHde sor
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He lprcsaHo ornoxeHEoe HajoroBoe o6fiarenlcrBo, B rieKoropE]x cn]ararx rpyAno noacsurarb cyMMy ornoxeHHoro
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ftanxTajla, ro
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u y6brrKe ronxHr,r 6rrr! npelcrasnern u coorB€rcr3),rorqr{M o6pajo pacl?brrbri
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- pacxolEr n' , Aoxo4u no HanomM, cB,RaHELrec
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npIr6EIIE fi y6blTx]{, nocxoJr6ny oHr He Moryr 6Err! y.lreHbl perpocnemxBHo
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- pacxoAEl no ornoxeEHoMy Hanory, cBftaHl$le c o6pa3oBaHfieMunlr BoccraEoBnerflreMBpeMeHrsrx pa3Hx[ r
rcr{eHeH}rrMr4
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Bbrroa s xoAe o6LFrHoti aerrexlEocrfi l{oMnaHur, 3a rreDrron.
npnBoarrqeeI( yBenriqeElrroftarlrrala! rrHoMy,qeM3a cqer BHocoB a(r.u{oHepoB
(Mcoo 18)
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oxlaaeMoro Bo3MerqeE]rr
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coBepEIeHI{lIcaettfi Mexay xoPolno ocBeaoMJIeIrtbIMx,
xerIaFIIlr{Mn coBeprfilrT!TaKy]o clen(y, He 3aBt{cnMlrMnapyr
0r aPyra cropoHaMu.
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(al KoMnalrirl nepeB€JraHa norrymrent 3Hasrre$Hlre pncftn q BcHarpaxaeHur, cBfiaHnue c co6cmeEr{ocTErolra ToBaDbr:
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He xolrrponupyeT [poaarflsre roBapH;
(c) cluMa BEIplnrKuMoxer 6EIr! EatexHo oqeneHa;
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(e) noHecesrlBrellJ]fi oxrFeMr,re 3aTI,aTH,cBBaHrsre co clenl(ofi, MoryT 6brrb Ha4exHo orr€B€Hrir,
KorAa pe3yrlrar cleftI,l, [pe4nonararcqeii rpeaocha+nenue )rcq'., Moxrer 6Hrt riaAexHo orleneH, B6rpy{xa oT 3roii clenl{x
aonxHa npnl{aBarBct rryreM yKa3ar{[t Ha cralfiIo 3aBep[reHHo cren<n Ea orcerEyro aary PByJ]Brar crenru{ Moxer 6rrrE
HaaexHo oqeHeH,ecrrr BbrnonHfforcr cneayroque ycnoBrrrr:
(a) cyMMaBlrpyrKE Moxer 6BrrE narexBo oueHeEa;
lo) cyqecrByeT BeporrHocr6 roro, qTo sKoHoMr{qeckrreBlrroEr, cBBaHgbre co cAer(oii, nocTyn r B KoMnaHnro;
lcl craAru 3aeeplreHsocrr{ cAenKx IIo cocTo,rHrro Ha orqemyro Iary Moxer 6hrrE HaAexno onpeAeneEa;u
(d) 3arparBr, noHeceEGre fip pearlr3aqrl'I clenkn ri 3aTpaTEr,Heo6xolr.rMbre4n, ee 3aBepmeHqr, Moryr 6Brr!
locraroqHo
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IrprBHaHxe croPoHaMn qeEEI, IIo xo,opoli
Heo6xoa[MbrM ycrroBneM IrprcsaElrt aoxora or pear'IEaulM tBnterct
ocyrqecTBrrercr peafir3arlnt roBapa u ycn 'r.
ocnoBnbw rcroqHrftoM rorryqeEM BllpylxH flpeanp
.
6porcpcKar It AlrnepcKa, AetTetEIrocTE c trPaBoM Be[eHB.q cqemB KlueHroB B (arlecBe HoM]rHzl,'IEHoro
.
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6poxepcKofi n alr,tepcRofi IetrerBl{ocrllo
AoxoaaM[ Ha npelnpIltrlxr raKxe tBrtlorcs:
aoxolEr no rTpoqeFraM(rDrcHalorct ro Meroly 3ooexrlBlrofi craBlsr nPoqeHra);
or Pea,rBaqr{t{ ocIioBIsD( cpeIcTB, Bo3HIrl€Ioqxe, Koraa crol{\,Iocrb pearlx3auhu npeBbruaer 6anaHcoB}4o
IOXO,qBT
aoxoa, o6pa3oBaBtl[itct npu clrrcaHufi ocsoBtrElx cpeacrB
nonox{rejrrHar x}pcoBar Pa3Hltqa no B:IrIlorH}IM onepaqlltM nprcHaeTct kaK troxotr B roM orqerHoM nePl{oae, B
ItoTopoM oHa so3HfiMa;
aoM l]p!r }"rBePx4eHu[ npe3 IeH'IoM MarepEaroB
aoxoa or cl1EcaHr't {peArmopcxoii 3aaonxeHHocTr np4lraerct a
no 3aaorxeFHocrr, no I(oroPoltrficTel( cpox rcI(oBoii IaBHocTlr,
npe,4npfirrle pa
brdoem Bce Bo3MoxrGre rDoc]{e loxoarr n pacxoFr B coorBercrBul{ c MC(DO l0 (Co6hlrltt flocte ,qarEl
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Bo3Harpa)K,[eHuJI,ycraHoBreltHrle
AoxoaaMn ynpaanrrouero r.rIrBec,fiIIjoHt$IM EoprQeleM fiprcHalorcs
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B co6crBeHHoM 6)'xranrepcltoM ycere x co6crBeEHofi O raHcoBoil orqerHocrli Ha
,4aHrsre aoxoarr orpaxarorcr
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(llaqucnelrBlle r(oMxccnoEr$re loxoIBr or xrBecrr.rquoHHoro aoxoAa)
3.15. Yqer pacxoAoB
PacxoAbr - )'to yMer$ueEr{e 3toHoMlFlecrun pecypcoB Bcne.qcrBue pacxoaoBaHfit unx coxpaqeH].L
so3Hn(HoBeHrrro6rcaTerEcTBB pe3yrErare o6lllrrofi aesrenbHocrn npeanpxrrur no fionyqeHlno aoxoaa,
npuqa4ue pacxod% dorJlr$o coomaemcmaogamb npu1HaHun lotoAoa e mo uee nepuode
.
nprMEre pacxoaln - ce6ecrobrocrE peanmoBaEBrx ycrlrf, coorBercrElmrqeMy .qoxoay. Ta(xe pacxoEEr
lprBnarorcs no llpr{3HaHllfi AoxoAoB, Bo3EnK&orqm( HenocpeacTsel{no u coBMecTEo r p$ynBrare nporeaeriur Tex xe
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pacxoAErnprBHarorcs B TgceHnenePlroaa, B KoTopoMoHE Bo3HI{MIi,
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u crpaloBaHrie, 3Tr.r pacxoFr
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Bce pacxo&r J {rrErBanrct no
emody fiatluoiefiut, r,e, B MoMeHT,'(Bo3r{riKto
a) O6une u aAMr.rHrcrparrrBnHepacxoa;r - 3ro pacxo,uE, cBfiaHrsre c ynpaBJreHr,reM
n opraHq3alr{efi nporBlo,AcrBa (!a6or,
ycfiyr);
O pacxoaH Aa BHrlrary npoqeHTos3a ri?earar;
B) 3arparbr, cBBaHEre c pear {3aquef;
B) rPosrc pacxoEL
- 3rrr Pacxoalr rPr8narorcs B orserrsrfi llePfioa, B KoroPoM orr]I fioHecersr u Ee 3aBrrcrT or o6seMoB pearl 3au npolryKrlr,Il.r
Ompu4anerbHat ^ypcoeca pa3Huqa - rrpv3'laercr1i.al{ pacxoA B mM xe rT€prole, B noTopoM oHa Bo3r[ {ra
nodoxod4btii Halaz c rapua 4ecxw nuq
oTtroclrrcr Ha pacxoEr B roM xe oTqeTHoM nep oAe, s koTopoM Bo3I{nK
coorBercrByroqut aoxol
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npl,nHaroTcr,Koftra oHIr noHeceHlr, a He Toraa r(oraa aeEEru BNnnaceHH,
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