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AKIUfOHEPHOEOEIIJ,ECTBO «TosapuaH 6upjKa «EspaJuiicKaH ToprosaH CncTeMa»
KoucoJIH.LJ.HposaunaH cj>uuaucosaa OT'IeTuocTb
3a ro.n:, 3aKOH1illBlllHHC51 31 .n:eKa6p51 2015 ro.n:a
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AO «TosapuaH 6npiKa «Espa3HHCKaH ToproBaH CucTeMa»
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30 MlUI 2016 fO)J.a
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« YTsep'lK.lla IO» ,AupeKTop TOO «ALMIR CONSULTING»
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(TblC. Tettre) 3 I .a.eKa6psi 20 I 5 31JleKa6psi2014
ro!la ro!la
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137 568
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Aoxo.11. OT peam13awrn ycJlyr
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Pacxo,Qbl no no.noxo.n,HOMY Hanory
Y6blTOK 3a OT<teTHblH nepuo.11. noCJJe H3JlOro06Jlo~eHHSI
npo'!ue KOMnoueHThl coBOKYnuoro <J>uuaucosoro pe3yJlhTaTa 11Toro y6blTOK " npO'IHe KOMnoHeHTbl cosoKynuoro <J>uuaucosoro pe3yJlhTaTa 3a OT'leTHhlH nepuo.11.
np116blJlb (y6btTOK), npMXO,!l,mUMHCSI Ha:
Co6cTseHHMKOB MaTep11HCKOH KOMnaH1111
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** nepeC411TaHO (CTp11MeL1aH11e 6)
npuMe'I 3HHSI
22
23
24
25
26
27
28
29
30
2015 ro.u
165 609
(57 757)
107 852
21 927
(11 349)
( 129 250)
81 724
(219 478)
(148574)
(3 466)
(152 040)
(152 040)
(154 273)
2 233
(89,76)
H IIPQqlfX
(TblC. TeHre)
2014 ro.u
186 029
(47 480)
138 549
16 640
(9 007)
(154 796)
19 832
(46 985)
(35 767)
(2 362)
(38 129)
(38 129)
(40 896)**
2 767**
(23,79)
30 MaJJ 2016 ro.n.a
KoHCOJ111,!l,11pOBaHHblH OT4eT 0 np116b1J111 MJ111 y6blTKe 11 np0411X KOMnOHeHTaX COBOKynHOro cp11HaHCOBOro
pe3yJlbTaTa CJle.n,yeT 411TaTb BMeCTe c np11Mel.faHMSIMM K KOHCOJ111,!l,11pOBaHHOH cp11HaHCOBOH OTl.feTHOCTM,
npe.n,cTaBJleHHb1M11 Ha CTP. I 0-40
AO «ToeapnaH 6up~a <<Eepa3HHCKaH ToproeaH CncTeMa»
KOHCOJIII,L(llPOBAHHbrU OTqET 01> H3MEHEIIIDIX B KAIDITAJIE Ja roJJ;, 3aKOH'IHBWHHCH 31 JJ;eKa6pH 2015 roJJ;a
KanuTaJl MaTepnHCKOif KOMnaHHH
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2014 ro,ll.a
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ne 110,ll.
CaJlb,ll.O ua 31 ,1J.eKa6pS1
2015 ro,ll.a
CaJlb,ll.O Ha 31 ,ll.eKa6pH
2013 ro,ll.a
TipM6bIJlb/ (y6bITOK) 3a
ne 110,ll
CaJlb,ll.O Ha 31 ,1J.eKa6pS1
2014 ro,ll.a
HblH
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1718670
1 718 670
1718670
1 718 670
** Tiepee<rnTaHO (Tip11Me4amie 6)
JleHHaSI
npH6hlJ1b(Heno
KpblTblH
6hlTOK
(308 985)**
(154 273)
(463 258)
(268 089)
(40 896)
(308 985)**
lihoro
KanHTaJI
1 409 685**
(154 273)
1 255 412
I 450 581
(40 896)
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2 233
14 315
9 315
2 767
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1 421 767
(152 040)
1269727
I 459 896
(38 129)
I 421 767
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IlpeJJ: r JJaBHhlH 6yxraJJTep
30 M<UI 2016 rOAa
KoHCOJ111,ll11pOBaHHblH OT4eT 06 113MeHeHMjjX B Kan11Tane CJle,llyeT 4MTaTb BMeCTe c np11Me4aHMJIMM K
KOHCOJ111,ll11poeaHttoi1 cp11Hattcoeoi1 OT4eTHOCTM, npe,llCTaBJ1eHttb1M11 tta CTP. I 0-40
CTpaH11ua 8 113 40
AO «Tosapuast 6up:>Ka «Espa3uiicKaH Toprosast CucTeMa»
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Peamnau11si pa6oT, ycnyr
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83HOCbl B CTPaxosoJ.I cpOH.ll.
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Opo411e nocrynnemtsi
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Opo411e Bb1nJJaTb1
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.lJ.eHelKHble cpeJJ.CTBa Ha Ha'laJJo roJJ.a
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2015 roJJ.
149 920
I 032 722
18 505
242
(93 862)
(48 386)
(849)
(30 338)
(137 568)
(2 526)
887 860
887 860
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(898)
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(TblC. TeHre)
2014 rOJJ.
(nepeCl.fHTaHO)
218 086
2 778
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99
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(57 435)
(59 181)
(41 520)
34 028
(I 167)
11 582*
(363)
11 219*
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(54)
11 165*
3 850 168 858
183 873*
30 Mrui 2016 ro,na
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KOHCOJJHJJ.HposaHHOH cp11ttattcosotl OTl.feTHOCTH, npeJJ.CTaBJJeHHbJMH Ha CTP. I 0-40
AO «ToeapnaH 6up"'a «EBpa3HHCKaH ToproeaH CucTeMa» OPl1ME4AHH51 K OT,l(EJibHOH <l>HHAHCOBOH OTY:ETHOCTl13a ro.u, 3aKOHYHBw11i1csi
3 1 .ueKa6psi 201 5 ro.ua
1 06mue cee,uenuH
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CTPaTernYeCKOM napTHepcrne Me)f()l.y poccHHCKOH KOMnaH11ei1 OAO «<l>OH.D.OBasi 611p)f(a PTC» (no3)f(e
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«TosapHasi 611p)f(a «Espa3HHCKaSI Toprosasi C11cTeMa» 3aperncTp11posatto 09 .ueKa6psi 2008 ro.ua.
Ceeoe1-1Wl o Pe2ucmpamope K0Mna1-1uu:
Be.n.eH11e peecTpa .n.ep)f(aTenei1 a~11i1 TosapHoi1 611p)f(H ocymecrnnsieT AKuHottepttoe o6ll.(ecrno
«E.UHHbIH PerncTpaTop ueHHbIX 6yMar» Ha ocHoBaHHH 3aKJ110YeHHOro c KoMnaH11ei1 .n.orosopa N!!948 OT
01 sittsapsi 2014 ro.n.a.
Oo COCTOSIHHIO Ha J J ,UeKa6psi 2015 ro.n.a CJle)l.ylOIJ..(He a~HOHepbl SIBJlSIJlHCb )l.ep)f(aTeJlSIMH npOCTbIX
aKUHH AKUHOHepHoro o6ll.(ecrna «TosapHasi 611p)f(a «Espa3HHCKaSI Toprosasi C11cTeMa»:
31 .aeKa6pH 2015 ro.aa 31.aeKa6pH2014 ro.aa
KoJJut.IeCTBO npoueHT OT KoJJuYecTso npoueHT OT pa3Mel.QeHHblX o6mero pa3Mel.QeHHblX o6mero
aKuun, wT. KOJIHYeCTBa aKuHH, WT. KOJIHYeCTBa pa3Mel.QeHHblX paJMemeuub1x
aKuHH aKuHH nAO «MOCKOBCKM 6Hp)((a MMB6- I 045 215 PTC» (Pocc11S1)
60,82% I 045 215 60,82%
fY «KOMHTeT rocy.aapcTBeHHOfO 11MymecTea 11 np11eaT113au1111 647 217 37,66% 647 217 37,66% M11tt11cTepcTBa <jl11ttattcoe Pecny6n11K11 KaJaxcTaH» AO «Plankion Invest» 17 187 1,00% 17 187 1,00%
000 «Ci16 <1>11ttaHc» 9 051 0,52%
3AO «C6ep6attK KV!li» 9 051 0,52%
1 718 670 100% 1718670 100%
PyKoso.n.cTso pocc11i1cKoi1 KOMnaHHH fl.AO «MocKoscKasi 611p)f(a MMBo-PTC» ocyll.(ecTsnsieT KOHTPOllb
B OTHOWeHHH fpynnbl.
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«Tosapttasi 611p)f(a «Espa3HHCKasi Toprosasi C11cTeMa» 11 ero .uot.IepHei1 KOMnaHHH TOO «Kn11p11HrOBbIH
ueHTp ETC», s ycrnsHoM Kan11Ta.ne KOTopoi1 .uonsi Yt.Iacrnsi TosapHoi1 611p)f(11 cocTasnsieT 74,9% (31
.ueKa6psi 2014 ro.n.a: 74,9% ).
fpynna OCyll.(eCTBJlSleT CJle.D,yJOIJ..(He BH)l.bl )l.eSITeJlbHOCTH:
• opraHH3al.l,HSI TOBapHOH H K11HpHHrOBOH .n.esiTeJlbHOCTH;
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• opratt113a1..1,11si 11 ocyll.(eCTBJleHHe K11HpHHra 11 pact.IeTOB no c.n.enKaM;
• OKa3att11e opraHH3al.l,HOHHblX, KOHCYJlbTal.l,HOHHblX, HHcpOpMal.l,HOHHbIX, MeTO)l.HYeCKHX H HHbIX ycnyr YJlettaM Tosapttoi1 611p)Jrn;
CTpatt11ua 10 113 40
AO «ToeapnaH 6up*a «EBpa.3uiicKaH ToproeaH CnCTeMa>>
OPVIMElJAHHJI K OT)J;EJTbHOH <l>YJHAHCOBOH OT1-lETHOCTl1 3a ro.n, 3aKOH4HBWHHCSI
3 I ,neKa6psi 2015 ro.ua
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4e11oseK).
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SIBJlSllOTCSI:
npe,1J,ce,1J,aTeJ1b npasneHHSI - Opa3aes K.ll.
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3tu16!leHue o coom6emcm6uu MC</JO
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B03MeUJ,eHHe CT011MOCTH aKTHBOB H noraweH11e ofol3aTeJ1bCTB B XO)J,e HOpMaJihHOH )J,eSITeJlbHOCTH.
)J;aHHaSI KOHCOJ111)1,11pOBaHHaSI cpHHaHCOBaSI OT4eTHOCTb He CO)J,ep)l(11T KOppeKTHpOBOK, He06XO)J,11MblX B
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Oo COCTOSIHHIO Ha 31 )J,eKa6psi 2015 fO)J,a HenOKpb1TblH y6blTOK rpynnhl COCTaBHJl 463 258 TblC. TeHre
(2014 ro)J, : 308 985 TblC. TeHre), TeKyw.11e o6si3aTeJlbCTBa npeBblCl1JlH TeKyUJ,He aKTHBbl Ha 227 069 TblC.
TeHre (2014 ro)J,: 93 631 TblC. TeHre ). 3a ro)J,, 3aKOH4HBWHHCSI 3 1 )J,eKa6psi 2015 ro)J,a, COBOKynHblH
y6blTOK COCTaBHJl 152 040 ThlC. TeHre (2014 ro)J,: 3 8 129 TblC. TeHre ).
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OCHOBHOe BJ111SIHl1e Ha y6blT04HOCTh rpynnbl OKa3hJBatOT paCXO)J,bl no KypCOBOH pa3H11Ue, B TO BpeMSI
KaK OCHOBHaSI ,1J,eS1TeJ1bHOCTb fpynnhl SIBJ1SleTCSI )J,OXO)J,HOH.
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)J,eHe)f(Hble cpe)J,CTBa, KOTOpb1e 6yAYT nony4eHbl B 6y,1J,yUJ,eM.
CTpaH11ua 11 113 40
AO «Toeapnan 6up"'a <<EepaJuncKan Toproean CucTeMa» CTPYIMEY:AHH51 K OT,L(EJibHOH <l>HHAHCOBOH OP-IETHOCTH 3a ro.n., JaKOH'-IHBWHHesi
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HMH<tHe y MaTepHHeKOH KOMnaHHH npasa Ha nepeMeHHYIO OT)J,a'-ly OT HHBeeTHUHH HJlH
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CTp11 HMH'-IHH y MaTep11HeKOH KOMnaHHH MeHee '-leM 6onhWHHeTBO npas ronoea 111111 aHanorn'-!HbIX npas
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eornaweHHe e .D.PYrHMH JlHUaMH, 06na,n.a10W,HMH npaBaMH ronoea B o6beKTe HHBeeTHUHH;
npasa, 06yenosneHHb1e .D.pyrnMH eornaweH11.siM11;
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TlonpaaKa K MC<l>O (/AS) 24 «PacKpb1mue u11</JopMau,uu o C6R3a1t11b1x cmopouax» np11MeHHeTCH
peTpocneKTHBHO H pa3bHCHHeT, '-!TO ynpaBJIHIOI.llaH KOMnaHHH (opraHH3aLJ,HH, KOTOpaH npe.n.ocTaBJIHeT
ycnyrn KJllO'-leBoro ynpaBJieH'-leCKOrO nepcoHana) HBJIHeTCH CBH3aHHOH CTOpOHOH H K HeH npHMeHHIOTCH
Tpe6oBaHHH K pacKpblTHIO HHq>OpMaLJ,HH 0 CBH3aHHblX CTOpOHax. KpoMe Toro, opraHH3aLJ,HH, KOTOpaH
nOJib3yeTCH ycnyraMH ynpaBJIHIOI.lleH KOMnaHHH, o6H3aHa pacKpblBaTb HHQlOpMaLJ,HIO 0 pacx.o.n.ax 3a
OKa3aH11e ycnyr no ynpasneHHIO.
EJ1cezoo1tbte ycoaepw.e11cmaoaa11UR MC<l>O, nepuoo 2011-2013 zoooa
TlonpaaKa K MC<l>O (IFRS) 3 «0611eou11e11UR 6U3ueca» np11MeHHeTcH nepcneKTHBHO 11 pa3bHCHHeT,
YTO K ccjlepe npHMeHeHHH MC<l>O (IFRS) 3 He OTHOCHTCH Bee cornaweHHH 0 COBMeCTHOM
npe.n.npHHHMaTeJibCTBe, a He TOJibKO COBMeCTHble npe.n.npHHTH.sl.
TlonpaaKa K MC<l>O (IFRS) 13 «Ou,e11Ka cnpaaeo!luaou cmowwcmu» np11MeHHeTCH nepcneKTHBHO 11
pa3bHCHHeT, YTO 11CKJ110YeH11e B oTHoweHHH nopTcjleJIH B MC<l>O (I FRS) 13 MO)!(eT np11MeHHTbCH He
TOJlbKO B OTHOWeHHH QlHHaHCOBblX aKTHBOB H o6H3aTeJibCTB, HO TaJOKe H 8 OTHOWeHHH .n.pyrnx
.n.oroBopoB, nona.n.a10m11x B ccjlepy np11MeHeH11H MC<l>O (IFRS) 9 n1160 MC<l>O (IA ) 39.
TlonpaaKa K MC<l>O (/AS) 40 «H11aecmuu,uo111we UMyU(ecmao» np11MeHHeTcH nepcneKTHBHO 11
pa3bHCH.SieT, YTO MC<l>O (IFRS) 3, a He aHan113 .n.onoJIHHTeJibHbtX ycnyr B MC<l>O (!AS) 40
HCnOJib3YeTCH JJ.JIH onpe.n.eJieHHH Toro, HBJIHeTCH JIH onepal.l,H.sl noKynKOH aKTHBa HJIH 06beJJ.HHeHHeM
6H3Heca.
):(aHHbie nonpaBKH BCTynHJIH 8 CHJIY c I HIOJIH 2014 ro.n.a H He 0Ka3aJIH cymeCTBeHHOro BJIHHHHH Ha
KOHCOJIHJJ.HpOBaHHYfO QlHHaHCOBYIO OT'-leTHOCTb f pynnbl.
Cma11oapmb1, Komopb1e 6b1!lu 6btnyU(e1tb1, 110 eU(e 11e acmynUJ1u a CUJly
HH)!(e npHBOJJ.HTCH CTaH.n.apTbl H nonpaBKH K CTaH.n.apTaM, KOTOpbie 6btJIH Bbmyw.eHbl, HO eme He
BCTynHJIH B CHJIY Ha .n.aTy BbmycKa KOHCOJIHJJ.HpOBaHHOH QlHHaHCOBOH OT'-leTHOCTH fpynnbt, H KOTOpble
MOfYT 0Ka3aTb BJIHHHHe Ha QlHHaHCOBYIO OT'-leTHOCTb fpynnbl. fpynna He npHMeHHJia YKa3aHHble
CTaH.n.apTbl H nonpaBKH .n.ocpOYHO.
MC<l>O (IFRS) 9 - «<l>11HaHCOBb1e HHCTpyMeHTbI» (BcrynaeT B c11ny c I HHBapH 2018 ro.n.a).
TlonpaaKu K MC<l>O (IFRS) 7 u MC<l>O (IFRS) 9 - «06H3aTeJibHaH .n.aTa BcrynneH11.si 11 pacKpblTHe
nepexo.n.a» (Bcryna10T B c11ny c I HHBapH 2018 ro.n.a).
MC<l>O (IFRS)J 5- « Bb1pyYKa no .n.oroBopaM c noKynaTeJIHMH» (BcTynaeT B cHJiy c I HHBapH 2018 ro.n.a).
TlonpaaKa MC<l>O (JFRS) 11 - «YYeT np1106peTeH11H .n.onei.1 yyacTHH B coBMeCTHbIX onepau.11Hx»
(scTynaeT B CHJIY c I HHBapH 2016 ro.n.a).
Tlonpaa«u « MC<l>O (/AS) 16 u MC<l>O (/AS) 38 - «Pa3bHCHeH11e .n.onycTHMbIX MeTOJJ.OB
aMOpTH3aLJ,HH» (BcTynalOT B CHJJY c I HHBapH 2016 ro.n.a).
TlonpaaKu K MC<l>O (/AS) 27 - «MeTOJJ. .n.oneBoro yYaCTHH B OTJJ.eJibHOH cjl11HaHcosoi.1 OTYernocTH»
(BcrynaeT 8 CHJIY c I HHBapH 2016 ro.n.a).
CTpaH11u.a 16 113 40
AO «TosapnaH 6up:iKa «Espa1uncKaH ToproBaH CucTeMa»
fIPYIMEt.tAH.llil K OT)::(EJlbHOH <l>l1HAHCOBOH OP.IETHOCTl13a ro.D., 3aKOH411sw11Iicsi
3 l )J.eKa6psi 2015 ro.D.a
llonpaoKu K MC<PO (IFRS) JO u MC<PO (/AS) 28 - «flpOJJ.(l)l(a 11n11 B3HOC aKT11sos s CJJ.enKax Me)K)ly
11HBeCTOpOM 11 ero 3aBl1Cl1MOH opraH113au,11eH 11J111 COBMeCTHblM npe)J.npHSITl1eM» (scTynaeT B CHJly c I
SIHBapsi 2016 fOJJ.a).
llonpaoKu K MC<PO (IFRS) 10, MC<PO (JFRS) 12 u MC<PO (/AS) 28 - «l-fHsecrnu.110HHb1e
opraH113au,1111: npHMeHeHHe 11CKJll04eHHSI H3 Tpe6osaHHSI 0 KOHCOJ111)J.aIJ,1111» (scTynaeT B CHJlY c I SIHBapsi
2016 fOJJ.a).
llonpaoKu K MC<PO (/AS) 1 - «l1H11u,11arnsa s ccpepe pacKpb1THS1 HHcpopMau,1111» (scTynaeT s c11ny c I SIHBapsi 2016 fOJJ.a).
E:>1cezoonb1eycooepmencmoooanua MC<PO 2012-2014 zoooo (scTynalO s cHJJy c I siHsapsi 2016 ro.D.a).
Ilepecqey uuocTpauuoil BaJIIOTbI
KoHcon11.D.11posaHHaS1 cp11HaHcosasi OT4eTHOCTb npe.IJ.CTasneHa s TeHre, KOTOpb1H sisnsieTcsi
cpyHKU,110HaJlbHOH BaJllOTOH H BaJllOTOH npe,ll.CTaBJ1eH11SI OT4eTHOCTH f pynnbl.
Onepau.1111 s HHOCTpaHHblX BaJJIOTax nepsoHaYaJJbHO oTp(l)l(alOTCSI s cpyHKU.110HaJlbHOH BaJJIOTe no Kypcy
Ha .IJ.aTy onepau.1111. MoHeTapHb1e aKT11sb1 11 o6si3aTeJ1bCTBa, Bb1p(l)l(eHHb1e s 11HocTpaHHOH sanlOTe,
nepeC411TblBalOTCSI B cpyHKU,HOHaJlbHOH BaJllOTe no BaJll-OTHOMY Kypcy, )J.eHCTBYlOW.eMy Ha OT4eTHYIO
)J.aTy.
Bee Kypcosb1e pa3HHIJ.bl, B03H11Ka1-0w.11e np11 noraweHHl1 11n11 nepec4eTe MOHeTapHblX cTaTeii,
OTp(l)l(alOTCSI B COCTaBe npH6blJ1eH H y6blTKOB, 3a HCKJ1I-04eHHeM MOHeTapHblX CTaTeH, 06ecneY11Ba10w.11x
xe,ll.)KHposaH11e YHCTOH 11HBeCTl1U,HH B 3apy6e)KH0e no,ll.pa3)J.eJ1eHHe. 0HH OTp(l)l(alOTCSI B COCTase npoYero
COBOKynHoro ,ll.OXO,ll.a )J.0 MOMeHTa Bbl6blTHSI 4HCTOH HHBeCTHU,HH, KOf)J.a OHM npH3HalOTCSI B OT4eTe 0
np116brnsix H y6b1TKax. Hanorosble pacxo)J.bl 11 .IJ.OXO.IJ.bl OT B03Mew.eHHSI Hanoros no KypcOBblM pa3H11u,aM,
B03Hl1KWHM no yKaJaHHblM MOHeTapHblM cTaTbSIM, TaK*e YYHTb1BaI-OTCS1 s npoYeM cosoKynHOM .IJ.OXO.IJ.e.
HeMOHeTapHble CTaTbH, KOTOpble ou,eHHBaI-OTCSI Ha OCHOBe 11CTOpHYeCKOH CTOl1MOCTH B HHOCTpaHHOH
BaJllOTe, nepeCYHTblBalOTCSI no KypcaM, )J.eHCTBOBaBWHM Ha )J.ary cosepweHHSI nepBOHaYaJlbHblX C)J.eJlOK.
HeMOHeTapHble CTaTbl1, KOTOpb1e ou,eHHBaI-OTCSI no cnpaBe)J.JlHBOH CTOHMOCTH B 11HOCTpaHHOH BaJllOTe,
nepeCYHTblBaI-OTCSI no KypCaM, )J.eHCTBYIOUJ.11M Ha )J.aTy onpe)J.eJleHHSI cnpase)J.JlHBOH CTOHMOCTH.
B Ka4eCTBe ocpHU.HaJlbHblX Kypcos s Pecny6m1Ke KaJaxcTaH 11cnonb3Y10TCS1 cpe.D.Hes3seweHHb1e
san10THb1e Kypcb1, ycTaHOBJ1eHHb1e Ha KaJaxcTaHCKOH cpoH.IJ.OBOH 611p)Ke (K<l>I>).
Cne.IJ.yiow.11e Kypcb1 o6MeHa sanlOT npHMeHeHbl np11 cocTasneHHH KOHCOJlHJJ.HposaHHOH cp11HaHcosoi1
OT4eTHOCTH:
3 I .neKa6psi 2015 ro.na 31 .neKa6psi 2014 ro.na
L(o1rnap CWA 339,47 182,35
,l(eueil\ub1e cpe,ncTBa
,l::(eHe)KHble cpe,ll.CTBa BKJll04alOT B ce6si HaJ1H4Hble )J.eHe:>KHble cpe,ll.CTBa, cpe,ll.CTBa Ha TeKyUJ.HX C4eTax B
6aHKax, a TaK:>Ke cpe,ll.CTBa, pa3Mew.eHHbie Ha ,ll.en03HTHblX C4eTax (co cpoKOM nepBOHa4aJlbHOfO
noraweH11S1 .IJ.O 3-x Mecsiu,es), nerKo 06paTHMb1e s onpe.IJ.eneHHYIO cyMMY )J.eHe:>KHblX cpe.D.CTB 11
00,ll.BepralOW.HeCSI He3Ha4HTeJ1bHOMY pHCKY H3MeHeHHSI CTOHMOCTH, He o6peMeHeHHble KaKHMl1-J11160
)J.OfOBOpHblMH o6si3aTeJ1bCTBaMH.
AO «ToeapuaH 6up:iKa «Eepa3niicKaH ToproeaH CucTeMa»
OPI1ME4AHH51. K OT.[J;EJlbHOH <l>MHAHCOBOH OT4ETHOCTI13a ro)l, 3aKOH411Bw11i1csi
3 I )leKa6psi 20 I 5 ro)la
.JJ:en03HThl e 6amcax
,l(en0311Tbl B 6aHKax BKJll04alOT )leHe)f(Hble cpe)lCTBa, pa3Mew,eHHble Ha )len0311THblX C4eTax B 6aHKax
BToporo ypoBHSI Ha cf>11Kc11poBaHHble cpoK11 OT 3-x MecsiueB 11 6onee. ,l(eno311Tb1 B 6aHKax Y411Tb1Ba10TCS1
no aMopT11311pOBaHHOH CTOl1MOCTl1 Ha OCHOBe MeTo)la 3cf>cf>eKTl1BHOH npoueHTHOH CTaBKl1.
<l>nuaucoeb1e aKTHBbl
Op11 nepBOHa"laJJbHOM np113HaH1111 cf>11HaHCOBb1e aKT11Bbl 113Mepsi10TCS1 no cnpaBeAJJl1BOH CTOl1MOCTl1
nJJIOC, B cny"lae cf>11HaHCOBOfO aKT11Ba, He Y"ll1Tb1BaeMoro no cnpaBe)lJ111BOH CT011MOCTl1 4epe3 np116blJlb
11Jll1 y6hlTOK, 3aTpaTbl no C)leJJKe, KOTOpble HanpsiMylO CBSl3aHbl c np1106peTeH11eM TaKOfO cf>11HaHCOBOfO
aKT11Ba.
nocne nepBOHa4aJJbHOfO np113HaHl1SI cf>11HaHCOBble aKTl1Bbl KJlacc11cf>11u11pY1QTCSI no CJle)lylOW,11M
KaTerOp11SIM: cf>11HaHCOBble aKTl1Bbl, oueH11BaeMble no cnpaBe)lJ111BOH CTOl1MOCTl1 4epe3 np116blJlb 11J111
y6blTOK; 11HBeCTl1Ul111, y.Aep)f(11BaeMble )lO noraweH11si; 3aHMbl 11 )le611TopcKaS1 3a)lOmKeHHOCTb; 11
cf>11HaHCOBble aKTl1Bbl, 11Me10w,11ecsi B HaJ11141111 )lJlSI np0Jla)f(l1.
JaUMbl U oe6umopCKaJl 3QOO!l:JICeH1tOCtnb - 3TO Henp0113BO)lHble Ql11HaHCOBble aKTl1Bbl, He
06paw,a10w,11ecsi Ha aKTl1BHOM pblHKe, c Ql11KC11pOBaHHblMl1 11J111 onpe)leJ1SleMblMl1 nnaTe)f(aMl1. 0Hl1 He
npe)lHa3Ha4eHbl AJJSI HeMe)lJleHHOH npO)la)Kl1 11Jll1 npO)la)Kl1 B 6mm:ai1weM 6y)lyw,eM, 11 He
KJJacc11cf>11u11poBaHbl B Ka4eCTBe cf>11HaHCOBblX aKTl1BOB, oueHl1BaeMblX no cnpaBe)lJ111BOH CT011MOCTl1
4epe3 np116blJlb 11Jll1 y6blTOK 11J111 11HBeCTl1Ul10HHblX ueHHblX 6yMar, 11MelOW,11XCSI B HaJ11141111 )lJlSI
np0)la)Kl1. TaK11e aKTl1Bbl OTpa)KalOTCSI no aMOpT11311pOBaHHOH CTOl1MOCTl1 c 11cnOJlb30BaH11eM MeTO)la
3cf>cf>eKTl1BHOH CTaBKl1 npoueHTa. 3aHMbl 11 )le611TopCKaSI 3a)l0Jl)KeHHOCTb BKJll04alOT: Tpe6oBaHl1SI K
KJ111eHTaM 11 np04YIO )le611TOpCKYIO 3a)l0Jl)f(eHHOCTb B KOHCOJ111)l11pOBaHHOM OT4eTe 0 cf>11HaHCOBOM
nOJ10)f(eHl111.
06ec71e1-1e1tUe rjJu1-1a1-1coeblX aKmueoe
Ha Ka)f()J.YIO OT4eTHYIO )laTy fpynna oueH11BaeT Han11411e o6beKTl1BHblX np113HaKOB 06ecueHeH11S1
cf>11HaHCOBoro aKTl1Ba 11n11 rpynnb1 cf>11HaHCOBhlX aKT11BoB. K o6beKTl1BHblM )laHHblM,
CB11)leTeJlbCTBYIOW,11M 06 o6ecueHeHl111 (6e3Ha)le)f(HOH 3a)lOJl)f(eHHOCTl1 B OTHOWeH1111) cf>11HaHCOBOfO
aKTl1Ba (rpynnhl aKTl1BOB), OTHOCl1TCSI CJle)lYIQW,aSI l1HQlOpMau11si:
• 3Ha411TeJlbHb1e cf>11HaHCOBhle TPYJlHOCTl1 3Ml1TeHTa;
• HapyweH11si ycnoB11i1 )loroBopa (Hanp11Mep, OTKa3 111111 yKJ10HeH11e OT ynnaTbl npoueHTOB 11n11
OCHOBHOH cyMMbl )lOJlra);
• BblCOKaSI BepOSITHOCTb 6aHKpOTCTBa 11J111 cf>11HaHCOBOH peopraH113au1111 3M11TeHTa;
• np113HaH11e y6blTKa OT 06ecueHeH11S1, )laHHOfO cf>11HaHCOBOfO aKT11Ba B cf>11HaHCOBOH OT4eTHOCTl1 3a
npe)lblJlYW,11H nep11o)l;
• 11C4e3HOBeH11e aKTl1BHOfO pblHKa AJJSI 3TOfO cf>11HaHCOBOfO aKT11Ba B CBSl311 c cf>11HaHCOBblMl1
TPYJlHOCTSIM11;
• peTpocneKTl1BHblH aHaJJl13 cpoKOB noraweHl1SI )le611TopCKOH 3a)lOJl)f(eHHOCTl1, nOKa3b1BalOW,11H, 4TO
BCIO HOMl1HaJlbHYIO cyMMY )le611TopCKOH 3a)l0Jl)f(eHHOCTl1 B3blCKaTb He y)laCTCSI.
3aHMbl 11 )le611TopcKaS1 3a)l0Jl)f(eHHOCTb o6ecueHl1BalOTCSI, 11 y6hlTKl1 OT o6ecueHeHl1SI 11MelOT MeCTO
11CKJll0411TeJlbHO np11 ycJJOBl111 cyw,eCTBOBaHl1SI o6beKTl1BHblX )lOKa3aTeJlbCTB o6ecueHeHl1SI B pe3yJlbTaTe
O)lHOfO 11Jl11 HeCKOJlbKl1X co6blT11H, np01130We)lWl1X nocne nepBOHa4aJJbHOf0 np113HaHl1SI 3aHMOB 11
)le611TopcKoi1 3a)lOJl)f(eHHOCT11, 11 np11 ycnoB1111, 4TO YKa3aHHb1e co6h1T11si 11Men11 Bn11siH11e Ha
CTpaH11ua 18 113 40
AO «ToBapuaa 6up*a «EBpaJuiicKaH ToprnBaH CncTeMa»
fIPHMEl£AHH5I K OT.D:EJibHOH <l>HHAHCOBOH OT4ETHOCTH 3a ro,D., 3aKOH4HBWHi1csr
3 1 ,D.eKa6psr 20 I 5 ro)J,a
npeL1,no11araeMb1e 6yL1,yw.11e nOTOKH )J,eHe)!(HblX cpe.ll,CTB no 3ai1My, KOTOpble B03MO)!(H0 ou.eHHTb c
)J,OCTaT04HOH CTeneHblO Ha)J,e)!(HOCTH.
B c11y4ae ocyw.ecTs11eHHH 06beKTHBHh1x L1,0Ka3aTe11bCTB npH3HaHHH y6hJTKa OT o6ecu.eHeHHH no 3ai1MaM
Ii )J,e6HTOpCKOH 3a)J,OJ1)!(eHHOCTH cyMMa y6blTKa ou.eHHBaeTCH KaK pa3HHU.a Me)!()J.y 6anaHCOBOH
CTOHMOCTblO 3aMMOB H L1,e6HTOpCKOH 3a)J,0Jl)f(eHHOCTH Ii npHBe)J,eHHOH CTOHMOCTblO npe,D.no11araeMblX
6yL1,yw.11x nOTOKOB )J,eHe)f(HblX cpe.ll,CTB, BKJ1!04aSI B03Mew.aeMble cyMMbl rapaHTHH Ii o6ecne4eHHH,
)J,HCKOHTHpOBaHHblX no 3cpcpeKTHBHOH CTaBKe B03Harpa)!()J.eHHH. IlOTOKH )J,eHe)!(HblX cpe.ll,CTB B
COOTBeTCTBHH c yc110B1HIMH 3aKJ1!04eHHblX )J,Orosopos Ii HCTOpH4eCKHH onblT HeCeHHH y6blTKOB,
CKOppeKTHpOBaHHblH Ha OCHOBaHHH COOTBeTCTBYfOW.eH )J,OCTynHOH HHcpopMaU.HH, OTpa)!(a!-Oll(eH
TeKyW.He 3KOHOMH4eCKHe ycnOBHH, CJly)f(aT OCHOBOH )J,JlH onpe.ll,eJleHHH npeL1,no11araeMblX noTOKOB
)J,eHe)!(HblX cpe,UCTB.
<l>nHaHCOBble o6H3aTt~JlbCTBa
<l>HHaHCOBble o6sr3aTeJ1bCTBa KJlaCCHcpHU.HPYfOTCH KaK: Y4HTbJBaeMble no cnpaBe)J,JlHBOH CTOHMOCTH
4epe3 npH6bIJ1b HJlH y6b!TOK H yYHTbIBaeMhle no aMOpTH3HposaHHOM CTOHMOCTH.
KoMnaHHH KJlaccHcpHU.HPYeT csoH cpHHaHCOBbJe o6sr3aTeJ1hCTBa npH nepsoHa4aJlbHOM npH3HaHHH.
Bee cpHHaHcosb1e o6sr3aTeJ1bCTsa nepsottaYanbHO npH3HalOTCsr no cnpase.u11Hsoi1 CTOHMOCTH,
CKOppeKTHposaHHOH, B CJlyYae nOJlyYeHHH 3aHMOB, Ha Henocpe,UCTBeHHO CBH3aHHble c HHMH 3aTpaTbl no
c.ue11Ke.
3aii.Mbi u KpeoumopcKa5l 3aoo1z:;1Ce1uwcmb
floc11e nepBOHa4aJlbHOrO npH3HaHHH 3aHMbl H Kpe.ll,HTOpCKaSI 3a,UOJI)!(eHHOCTb ou.eHHBalOTCH no
aMOpTH3HpOBaHHOH CTOHMOCTH c HCnOJ1b30BaHHeM MeTO,Ua 3cpcpeKTHBHOH npou.eHTHOH CTaBKH . .D:oxO,Ubl
H paCXO,Ubl npH3HalOTCH B KOHCOJlHLl,HpOBaHHOM OT4eTe 0 npH6blJ1H HJlH y6blTKe H npOYHX KOMnOHeHTax
COBOKynHoro cpHHaHCOBoro pe3yJ1bTaTa npH npeKpaw.eHHH npH3HaHHH o6sr3aTeJ1bCTB, a TaK)!(e no Mepe
Ha•rncJleHHH aMopTH3aU.HH c HCnOJ1b30BaHHeM 3cpcpeKTHBHOH npou.eHTHOH CTaBKH.
AMopTH3HpOBaHHaSI CTOHMOCTb pacc•mTbJBaeTCH c yYeTOM )J,HCKOHTOB HJlH npeMHeH npH npHo6peTeHHH,
a TaK)!(e KOMHCCHOHHblX HJlH 3aTpaT, KOTOpble HBJlHIOTCH HeOTbeMJleMOH 4aCTblO 3cpcpeKTHBHOH
npou.eHTHOH CTaBKH. AMopTH3aU.HH 3cpcpeKTHBHOH npou.eHTHOH CTaBKH BKJ1l04aeTCH B COCTaB
cpHHaHCOBblX pacxo.uos B KOHCOJlH,UHposaHHOM OT4eTe 0 npH6blJ1H HJlH y6blTKe H np04HX KOMnOHeHTax
COBOKynHoro cpHHaHCOBoro pe3yJ1bTaTa.
3a1J.em </Jw-taHcoeblX aKmueoe u o6mame!lbcme
<l>HHaHCOBble aKTHBbl H o6sr3aTeJ1bCTBa 3a4HTblBalOTCH H OTpa)!(alOTCH Ha HeTTO OCHOBe B OT4eTe 0
cpHHaHCOBOM nOJlO)!(eHHH, Kor.ua fpynna HMeeT !OpHL1,H4eCKH 3aKpenneHHOe npaso 3a4eCTb npH3HaHHble
cyMMbl H fpynna HaMepeHa noraCHTb Ha HeTTO OCHOBe HJlH peanH30BaTb aKTHB H o6sr3aTeJ1bCTBO
O.UHOBpeMeHHO. B c11y4ae nepe.ua4H cpHHaHCOBOro aKTHBa, KOTOpblH He KBMHcpHU.HPYeTCH KaK
cnHcaHHe, fpynna He npH3HaeT 3TY onepau.1110 KaK cnHcattHe nepe.uaHHoro aKTHBa H OTHocsrw.erocsr K
HeMy o6sr3aTeJ1bCTBa.
llpeKpaU(,eHue npu3HGHUJI. cjJuHaHC06blX 06J1.3ame!lbcme
fpynna npeKpaw.aeT npH3Ham1e cp1rnaHCOBhIX o6sr3aTeJ1bCTB TOJlbKO s CJlyYae 11x noraweH11sr,
aHtty1111posaH11sr 111111 HCTeYemrn cpoKa Tpe6osamu1 no HHM. Kor)J,a cyw.ecTBYfOW.ee cp11ttaHcosoe
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PeKnaccu~uuuposauo
183 873 22 128
2 284
(TblC. TeHre)
KaK noKaJauo nepec"leT
pauee
183 754 119 22 487 (359)
2 044 240
B CBS!3H c peKJiacc11cp11Kal(HeH CTaTeH KOHCOJIH,ll,HpOBaHHOH cpHHaHCOBOH OT4eTHOCTH 3a fO,ll,,
3aKOH4HBWHHCS! 3 I ,ll,eKa6psi 2014 fO,ll,a, 6h!JIH nepeC4HTaHbl HeKOTOpb1e CTaTbH KOHCOJIH,ll,HpOBaHHOfO
OT4eTa 0 ,ll,BH)f(eHHH ,ll,ette)l(HblX cpe,ll,CTB 3a 2014 fO,ll,.
KoucoJJH/l.HposannL1ii OT'leT o 11.sn"'euuu 11.eue)KHbIX cpe11.cTB 3a ro11., 3aKOH'IHBmniicH 31 11.eKa6pH
2014 ro11.a
nepeC"IHT3HO
noTOKH .ueue~HblX cpe)J.CTB OT onep3UHOHHOH )J.eSITeJlbHOCTH:
Bo3Harpa)l{.ueHHll no 11.eno311TaM 15 684 l.J.ucToe 11.au~euue 11.euer OT onepauuouuoii
ti.es1TeJ1bHOCTH )J.0 ynnaTbl 00)1.0XO)J.HOro 11 582 H3J10f3
llHCTOe )J.BH~eHHe 11.euer OT onepaUHOHHOH
)J.eHTeJlbHOCTH
llHCTOe HJMeHeHHe B )J.eHbf3X
)J:eue~Hble cpe)J.CTB3 H3 KOHeU fO)J.3
11 219
I I 165 183 873
(TblC. TeHre)
KaK noKaJauo nepeC"leT
pauee
15 565 119
11 463 119
11 100 119
11 046 119 183 754 119
AO «TosapuaH 6upJl\a <<EspalniicKaH ToproBaH CncTeMa»
nPI1MElJAHI151 K OT.II:EflbHOH <l>HHAHCOBOH 0Tl.JETHOCTI13a ro.a., 3aKOHl.(11Bw11iicn
3 I .a.eKa6pn 2015 ro.a.a
6 llepec'leT CTaTeH KOHCOJIHAHpOBaHHOH cJ>ueaecoBOH OT'leTHOCTH
nocJie BblnYCKa KOHCOJil1)1.11pOBaHHOH cjl11HaHCOBOH 0Tl.(eTHOCTl1 3a ro.a., 3aKOHl.(11BWl1HCH 3 I .a.eKa6pn
2014 ro.a.a, 6b1Jia o6ttap)')KeHa ow116Ka s pacnpe.a.eJieH1111 .a.oJieii yl.(aCT11n MaTep11HcKoii KOMnatt1111 11
HeKOHTPOII11py10ll(11x yl.(aCTHl1KOB s ycrnsHOM Kan11Tane TOO «Kn11p11Hrosb1ii ueHTp ETC» 11
PYKOBO)J.CTBO rpynnbl np11HHJIO peweH11e np0113BeCTl1 nepeCl.(eT HeKOTOpblX CTaTeH
KOHCOJll1)1.11pOBaHHOfO OTl.(eTa 06 113MeHeHJ-tHX B Kan11TaJie 11 KOHCOJll1)1.11pOBaHHOfO OTlfeTa 0 np116bIJll1
11Jll1 y6bITKe 11 np0l.(11X KOMnOHeHTax COBOKynttoro Ql11HaHCOBOfO pe3yJibTaTa 3a ro.a., 3aKOHl.(118Wl1HCH 31
.a.eKa6pn 201 4 ro.a.a.
KOHCOJIHAHpOBaHHblH OT'leT 0 apu6blJIH HJIH y6blTKe H apO'IHX KOMOOHeHTax COBOKynuoro
cJ>uuaHCOBOro pelyJibTaTa la ro.n, laKOH'IHBWHHCH 31 .netea6pH 2014 ro.na
0pH6blJ1b (y6blTOte), npHXO.USILUHHCSI Ha: Co6cTBeHHHKOB MaTep11HcKoii KOMnaHHH
HeKOHTpo1111py10umx yyacTHHKOB (40 896)
2 767
Kate noteaJaHo pa Hee
(40 422) 2 293
(TblC. TeHre) 0epec'4eT
(474) 474
KoucoJiu,nupoBaHHhlH OT'leT 06 HlMeueuuHx B teanuTaJie la ro.n, laKOH'IHBmuiicH 31 .netea6pH
2014 ro.na
Hepacnpe.ne11eHHb1ii .noxo.n (Hen0Kpb1Tb1ii y6b1TOK) 11Toro teanHTaJl, npHXO.USILUHHCSI Ha co6CTBeHHHteOB MaTepHHCteOH teOMnaHHH ,D.om1 HeKOHTpOJJHpylOW,HX yYaCTHHKOB
7 ,l(eueJl\Hb1e cpe.ncTsa
,D.eHe)f(Hble cpe,nCTBa Ha TeKyw,eM CYeTe B HaU,HOHaJJbHOH BaJJIOTe ,D.eHe)f(Hble cpe.ncTBa Ha TeKyw,eM cYeTe B HHOCTpaHHoii BaJJIOTe (.no1111apb1 CWA) ,D.eHe)f(Hb1e cpe.ncTBa Ha c6eperaTeJ1bHb1x cYeTax B HaUHOHaJJbHOH BaJJIOTe
,D.eHe)f(Hb1e cpe.ncrna Ha KapT-cYeTax
* PeKJ1acc11cj>11u11poBaHO - CM. np11MeYaHHe 5
(TblC. TeHre) PeKJiaccH<J>HuHposaHo Kate noteaJaHo 0epec'4eT
pa Hee
(308 985)
1 409 685
12 082
31.netea6psi2015 ro.na
44 256
25 369
I 077 863
135
1 147 623
(308 511) (474)
1 410 159 (474)
11 608 474
(TblC. TeHre) 31 .netea6psi 2014 ro.na
31 793
59 251
92 673*
156
183 873*
B cocTaBe .a.eHe)l(HblX cpe.a.cTs Ha c6eperaTeJibHbIX Cl.(eTax yl.(TeHbl KpaTKocpol.(Hbie .a.eno311Tb1 s
HaU110HaJibHOH BaJilOTe, BJIO)l(eHHble rpynnOH B 6aHKl1 BTOporo ypOBHH, CpOKOM )J.0 1-fO MeCHUa 11
cTasKoii B03Harpa)l()J.eH11n OT 3% .a.o 30% ro.a.osb1x. B cyMMY cpe.a.crn Ha c6eperaTeJibHhIX Cl.(eTax
BKJIJOl.(eHbl Hal.(11CJieHHble B03Harpa)l()J.eHl1H B pa3Mepe 628 TblC. Tettre (2014 ro.a.: 119 TblC. TeHre).
B coorneTcTs1111 c Op11Ka30M Ni!25 I OT 27 MapTa 2015 ro.a.a M11H11CTepcrna ttau110HaJibHOH 3KOHOM11K11
Pecny6JI11K11 Ka3axcTaH rapaHTl1HHhIH .a.eHe)l(HbIH cpOHJJ. TosapHbIX 611p)I(, c<f>opM11posaHHhIH 3a Cl.(eT 11x
CTpaH11ua 25 113 40
AO «ToaapuaH 6npJKa <<EBp33uucKaH ToproaaH CncTeMa»
OPHMEY:AHH.51 K OT,lJ:EJlbHOH <I>HHAHCOBOH OTYETHOCTH 3a ro.n., 3aKOH4HBwtti1csi
3 l .n.eKa6psi 2015 ro.n.a
co6cTBeHHbIX cpe.n.cTB, .n.omKeH cocTaB11S1Tb tte Mettee 10 000 MeCSIYHbIX pacYeTHbIX noKa3aTe11ei1,
ycTaHOBJleHHbIX 3aKOHOM Pecny611HKH Ka3axCTaH o pecny611HKaHCKOM 61-0)],)KeTe Ha cooTBeTCTBYJ-OW.HH
QJHHaHCOBbIH rO.D,. 00 COCTOSIHHl-0 Ha 31 .D,eKa6psi 2015 ro.n.a H B Tel.feHHe BCero OTYeTHOrO nepHO.D,a
ToBapttasi 6ttp)l(a co6111-0.n.Ma Tpe60BaHHS1 Bb1weyKa3attttoro npHKa3a.
8 ,ll,enoJHThl B 6auKax
)l;eHe)l(Hbte cpe,llcTsa Ha c6eperaTeJlbHhtX cYeTax s HHOCTPaHHOH BaJlt-OTe (AonnapbI CWA) Bo3Harp3)1(,lleHHSI K non)"leHHl-0 no .u.eno3HTaM
31.llCKa6pst2015 ro,lla
137 352
216
137 568
(Tb(C. TeHre) 31,lleKa6pst2014 ro,lla
CpoYHbie .n.eno3HTbI BJlO)l(ettbI B AO "HapO.D.HbIH c6eperaTeJlbHbIH 6attK" B .n.01111apax CWA. CpoKH no
.n.eno3HTaM cocTaBJlSIJ-OT OT 4 .n.o 6 MecsiueB. OpouettTHasi cTaBKa OT 1,2% .n.o 1,4% ro.n.oBbIX.
9 KpaTKocpoqurur Ae6uTopcKrur JMOJIJKeuuocTh
.[{e6HTOpCKaSI 3a.D,0Jl)l(eHHOCTb fpynnbl BKJlJ-OYaeT c11e.n.y1-0w.He CTaTbH:
Toprosrui .u.e611rnpcKaS1 3a.U.OJl)l(eHHOCTb
Pe3eps no COMHHTeJlbHbtM TPe60BaHHS1M
* PeKJlacc11cj>11u11posaHo - CM. flp11MeYaH11e 5
.[{BH)l(eHHe pe3epBa no COMHHTeJlbHblM Tpe6oBaHHSIM:
CaJibAO Ha 01 stHBapst
HalJHCJleHO 3a nepHO.ll.
BOCCTaHOBJleHO 3a nepHO)J.
cn11caHo 3a nep110.u.
CaJibAO Ha 31 ,lleKa6pst
10 3anacbl
31 AeKa6pst 2015 ro.u.a
52 819
(123)
52 696
2015 rO,ll (1 385)
(203)
I 465
(123)
(TblC. TeHre)
31,lleKa6pst2014 roAa
23 513
(I 385)
22 128 *
(TblC. TeHre) 2014 roA
(6 076)
4 691
(1 385)
B cocTaBe 3anacoB Ha Kotteu 2015 ro.n.a H 2014 ro.n.a YYHTbIBalOTcsi 3anacb1 Ton11HBa .n.11si c11y)l(e6ttoro
aBTOTpattcnopTa H npOYHe MaTepHaJlbl (Kattue11sipCKHe TOBapbl, OQlHCHbie npHHa.D,Jle)l(HOCTH H paCXO.D,Hbie
MaTepHMbI). 3anacbI fpynnbI Ha 31 .n.eKa6psi 2015 ro)l,a H tta 31 .n.eKa6psi 2014 roll.a npe.n.cTaBJleHbI
CJle.D,yJ-OW.HMH CTaTbSIMH:
rcM flpOYHe
31,lleKa6pst2015 ro,lla 106
1 212
I 318
(TblC. TeHre) 31,lleKa6pst2014 roAa
96
1 339
1 435
Ha onepauHOHHbie pacxo.n.h1 B OTYeTHOM neptto.n.e cnttcattbI 3anacb1 B cyMMe 1 352 TbIC. TeHre
(2014 ro.n.y: 1 543 TbIC. Tettre ).
AO «TosapnaSI 6upJKa <<Espa3uifcKaS1 ToproBaSI CucTeMa»
flPHMEllAHIUJ K OT,[(EJibHOH <!>HHAHCOBOH OTl.JETHOCTH 3a ro.u, 3aKOH411sw11i1csi
3 1 .ueKa6psi 2015 ro.ua
11 TeKyI.Qne ua.rrorosble aKTHBbI
TeKyw,11e Hanorosb1e aKT11Bb1 BKJH04alOT cne.uyIOw.11e cTaTb11:
Cou11anhHhIH Ha.nor KopnopaTHBHhIH nOAOXOAHbIH Ha.nor Ha.nor Ha A06aBJleHHYJO CTOHMOCTb
12 llpo•rne KpaTKOCpO'IHhle aKTHBbl
31i:.eKa6pst2015 roi:.a 307
7 768
8 075
flpo411e KpaTKOCp04HhJe aKTl1Bbl npe,D.CTaBJieHbl cne.uyIOW.11Ml1 CTaTbSIMl1:
AsaHChI BhIAaHHhJe OpeLI,onJlaTa 3a CTpaxosaH11e )J,e611TOpCKaSI 33Ll,0Jl)f{eHHOCTb pa60THHKOB
* PeKJ1acc11<j>Hu11posaHo - CM. Dp11Me4aH11e 5
13 OcnoBnhle cpeACTBa
31i:.eKa6pst2015 roAa 1 912
90 2 089
4 091
l1HcpopMaU11SI 06 OCTaTKax 11 LJ.BIDKeHl111 OCHOBHhIX cpeLJ.CTB 3a 2015 11 2014 rOLJ.bl:
3eMe.rth- 3AaHHSI H MatuHHhI Tpauc K0Mnht0-HhlH coopy)KeHHst H nopT Tep bl
y<iaCTOK o6opyi:.o-BaHHSI
nepBOHa<JaJlbHast CTOHMOCTh Ha 31 i:.eKa6pst 2014
62 515 559 102 32 631 12 181 19 137 roLI,a Op1106peTeH11e 98 PeKJ1acc11<jJHKau11si 2 460 89 Ha 31i:.eKa6pst2015
62 515 559 102 roAa
35 091 12 181 19 324
HaKonJJeHHhIH 111uoc Ha 31 AeKa6pst 2014
(87 709) (17 843) (5 161) (14 915) roLI,a Ha411cJ1eHHhii1 H3HOC (8 610) (4 740) (I 499) (I 609) PeKJ1acc11<jJHKau11si (I 278) 247 Ha 31 i:.eKa6pst 2015
(96 319) (23 861) (6 660) (16 277) roAa
nepBOHa<JaJlhHast CTOHMOCTh Ha 31i:.eKa6pst2013 roLI,a
62 515 559 102 32 631 12 181 19137
Op1106peTett11e Ha 31 AeKa6pst 2014 roAa
62 515 559 102 32 631 12 181 19 137
CTpaH11ua 27 113 40
(TblC. TeHre) 31i:.eKa6pst2014 roi:.a
74 215
10 630
IO 919
(TblC. TeHre) 31i:.eKa6pst2014 roi:.a
npo<iue
24 113
(2 549)
21 564
(12 265)
(2 563) I 031
(13 797)
24 065
48
24 113
I 901 143 240*
2 284 *
(TblC. TeHre) l'IToro
709 679
98
709 777
(137 893)
( 19 021)
(156 914)
709 631
48
709 679
AO «TosapnaH 6np)Ka <<Espa:iniicKaH ToprosaH CncTeMa»
11PHME4AH1151 K OT,[{EJlbHOH <l>HHAHCOBOH OTl.JETHOCTH 3a roA, 3aKOH411sw11i1cS1
3 I .D,eKa6pS1 2015 ro.D,a
Ha1rnnJleHHb1it HJHOC Ha 31.ueKa6psi2013
(79 439) (13 572) (3 660) (11 922) (9 331) (117 924) ro.ua Hal.fHCneHHblH HJHOC (8 270) ( 4 271) (I 501) (2 993) (2 934) (19 969)
Ha 31 .ueKa6psi 2014 (87 709) (17 843) (5 161) (14 915) (12 265) (137 893)
ro.ua
6aJlaHCOBaSI CTOHMOCTb: Ha 31 .ueKa6psi 2015
62 515 462 783 11 230 5 521 3 047 7 767 552 863 ro.ua Ha 31 .ueKa6psi 2014
62 515,0 471 393 14 788 7 020 4 222 11 848 571 786 ro.ua
4aCTb a)J.Ml1Hl1CTpaTl1BHOro 3.D,aHl1SI (38,9% o6~ei1 nno~a.D,11) 11 3eMeJihHOro y4aCTKa OOA HHM,
6anaHCOBaSI CTOl1MOCTb KOTOpblX Ha 31 .D,eKa6psi 2015 ro.D,a COCTaBJISleT 207 752 TblC. TeHre, C.D,aeTCSI B
onepau.110HHY10 apeHAY· ,[{orosopb1 apeHJJ.hl 3aK11l04alOTCSI cpoKOM JJ.O OJJ.HOro ro)J.a. B Te4eH11e 2015 roJJ.a
AOXOA OT apeH)J.bl COCTaBl1JI 18 087 TblC. TeHre (2014 ro)J.: 14 014 TblC. TeHre) (CM. llp11Me4aH11e 22).
CT011MOCTb OOJlHOCTblO caMOpT11311pOBaHHblX, npOJJ.0Jl)l(al0~11X 11cnonh30BaTbCSI OCHOBHblX cpeJJ.CTB Ha
31 JJ.eKa6pS1 201 5 ro.D,a cocrns11m 12 349 ThIC. Tettre (3 I JJ.eKa6psi 2014 ro.D,a: I 1 799 TbIC. TeHre ).
14 HeMaTepna.ribnhle aKTHBbI
0cTaTKl1 no HeMaTep11aJibHblM aKTl1BaM 11 )J.BH)l(eH11e 3a 2015 112014 ro)J.bl:
flepBOHa'laJlhHaSI CTOHMOCTb Ha 31 .ueKa6psi 2014 ro.ua CTp1-106peTeHHe H MO.AepHHJaI . .\HSI
Ha 31 .ueKa6psi 2015 ro.ua
HaKOnJleHHblit HJHOC Ha 31 .ueKa6psi 2014 ro.ua Hal.fHCneHHblH HJHOC
Ha 31 .ueKa6psi 2015 ro.ua
nepBOHa'laJlbHaSI CTOHMOCTb Ha 31 .ueKa6psi 2013 ro.ua CTp1-106peTeHHe Ha 31 .ueKa6psi 2014 ro.ua
HaKonJleHHblit HJHOC Ha 31 .ueKa6psi 2013 ro.ua HaYHcneHHblH H3HOc Ha 31 .ueKa6psi 2014 ro.ua
JiaJlaHCOBaSI CTOHMOCTb:
Ha 31.ueKa6psi2015 ro.ua
Ha 31.ueKa6psi2014 ro.ua
nporpaMMHble o6ecne'leHHSI
4 243 836
5 079
(3 047) (638)
(3 685)
4 243
4 243
(2 445) (602)
(3 047)
1 394
I 196
npaBa Ha HCnOJlbJOBaHHe nporpaMMHblX o6ecne'leHHH
903 762
903 762
903 762
903 762
903 762
903 762
(TblC. TeHre) HToro
908 005 836
908 841
(3 047) (638)
(3 685)
908 005
908 005
(2 445) (602)
(3 047)
905 156
904 958
B cocTase HeMaTep11anbHhIX aKTHBOB f pynnb1 Y4TeHbl npasa Ha 11cno11h30BaH11e nporpaMMHOro
o6ecne4eH11S1 RTS PLAZA CT011MOCThlO 750 905 Thie. Tettre 11 nporpaMMHOro o6ecne4eH11S1 <l>OPTC
CTpaH11u.a 28 113 40
AO «Toeapuasi 6np;Ka «Eepa3HHCKaH Toproeasi CncTeMa»
nPI1ME4AHI151. K OT,[(EJlbHOH <1>l1HAHCOBOH OTYETHOCTI13a roJJ., 3aKOH411sw11i-1c.si
3 I .ll,eKa6p.si 201 5 roJJ.a
CTOl1MOCTblO 152 857 TblC. TeHre, npe.ll,OCTaBJieHHble p0CCl1HCKOH KOMnaH11ei-1 nAO «MOCKOBCKa.sI
611p)f(a MMBE-PTC» (paHee - OAO «<l>OHJJ.OBa.si 611p)f(a PTC») no .ll,Orosopy N!!6/H OT 31 1110n.si 2009 roJJ.a s Ka4eCTBe onnaTbI 3a npocTbie ronocyiow,11e aKLI.1111 TosapHoi-1 fotp)f(11. Ycnos11.si YKa.3aHHoro
.ll,orosopa .ll,alOT npaso fpynne nonb30BaTbc.si npasoM Ha 11cnonb30BaH11e nporpaMMHbIX o6ecne4eH11i-1
HeOrpaHl14eHHblH CpOK, B CB.sl311 C 4eM fpynna OU.eH11J1a CpOK 11CnOJib30BaHl1.sl .ll,aHHblX HeMaTep11aJibHhlX
aKTl1BOB KaK Heonpe.ll,eneHHhlH.
nAO «MOCKOBCKa.sl 611p:>1<a MMBE-PTC», KaK pa.3pa60T411K nporpaMMHblX o6ecne4eHl1H RTS PLAZA
11 <t>OPTC ocyw,ecTBn.sieT peryn.sipHoe 06HosneH11e .ll,Jl.sl fpynnb1 pa6o4ei-1 sepc1111 nporpaMMHbIX
o6ecne4eHl1H, a TaK)f(e .ll,OnOJIHl1TeJibHO np0113BO.ll,11T Tpe6yeMble .ll,Opa60TKl1 11 ycosepweHCTBOBaHl1.sl B
COOTBeTCTBl111 c TeKyW,11Ml1 113MeHeHl1.s!Ml1 pbtHKa. TaKHM o6pa.30M, rpynna 11CnOJib3yeT B csoei-1
.ll,e.siTeJibHOCTl1 He nepBbte sepc1111 nporpaMMHbtX o6ecne4eH11i-1 PLAZA 11 <t>OPTC, nony<1eHHbte B 2009 roJJ.y, a pa6oTaeT Ha so306Hosn.sieMoi-1 aKTyanbHOH sepc1111 nporpaMMHbtX o6ecne4eH11i-1 11 nony4aeT
peryn.sipHbte ycnyrn OT pa.3pa60T411Ka no ero conposo)f(.ll,eH1110. TaKa.si TeXH114eCKa.si noMep)f(Ka
n03BOJI.sleT fpynne cyw,eCTBeHHO CHl1)f(aTb p11CKl1 MOpanbHOfO, TeXHl14eCKOro, TeXHOJIOfl14eCKOro,
KOMMep4eCKOfO CTapeHl1.sl nporpaMMHblX o6ecne4eHl1H.
npasa Ha 11CnOJib30BaH11e nporpaMMHblX o6ecne4eHl1H He aMOpT11311pylOTC.sl, a e)f(efO.ll,HO TeCT11py10TC.s!
Ha 06ecu.eHeH11e.
PyKOBOJJ.CTBO fpynnb1 nposeno TecT Ha 06ecu.eHem1e npas Ha 11cnonb30BaH11e nporpaMMHoro npoJJ.yKTa
s KOHU.e 2015 ro.ll,a. TecT Ha 06ecu.eHeH11e 6blJI npose.ll,eH c np11MeHem1eM JJ.OXOJJ.HOro nOJJ.XO.ll,a c
11cnOJ1b30BaH11eM .ll,11CKOHT11pOBaHl1.sl nOTOKOB .ll,eHe)f(HblX cpe.ll,CTB. no pe3yJibTaTaM TeCTa Ha
06ecu.eHeH11e np113HaKl1 B03M0)f(H0f0 o6ecu.eHeHl1.sl Ha KOHeu. OT4eTHOfO nep110.l],a He Bbl.s!BJieHbl.
15 0TJIO;KeHHhle HaJIOrOBhle aKTHBhl
Pa.3n11411.si Me)f(.ll,y MC<t>O 11 HanorosbtM 3aKOHOJJ.aTenbCTBOM Pecny6n11K11 Ka.3axcTaH np11BOJJ..sIT K
B03Hl1KHOBeHl1IO nOCTO.s!HHblX 11 speMeHHblX pa.3H11U. Me)f(.ll,y 6anaHCOBOH CTOl1MOCTblO aKTl1BOB 11
o6.si3aTeJibCTB np11 COCTaBJieHl111 cp11HaHCOBOH OT4eTHOCTl1 11 11X 6a.30H .ll,Jl.sl paC4eTa nO.ll,OXO.ll,HOfO Hanora.
Ha 3 I .ll,eKa6p.si 2015 ro.ll,a Hanoroo6naraeMb1e 11 Bht411TaeMbte speMeHHbie pa.3H11U.bt OTHoc11n11cb K
CJ1e.ll,yiow,11M CTaTb.s!M:
HaJloroo6JlaraeMbie speMeHHb1e pa1HHU,b1:
0CHOBHbJe cpeJJ.CTBa, HeMaTep11MbHbJe aKTl1Bbl Bcero uaJloroo6JlaraeMble speMeHHbte paJHHU.bt
(}rnoJKeHHOe H3JlOfOBOe 06Sl33TeJlbCTBO no CT38Ke 20% Bbt'fHTaeMble speMeHHble pa1HHU,b1:
Pe3epsb1 no ornycKaM Pe3epsb1 no Toprosoi1 .ue611TopcKoi1 3a.uon)l(eHHOCT11 Han om nepeHOC11Mble y6bJTKl1
Bcero Bbl4HTaeMble speMeHHble pa3HHU.bl
AKTHB no OTJlOJKeHHOMY H3Jlory no CT38Ke 20% 0TJlOJKeHHble H3Jl0f0Bble 3KTHBbl 33 Bbl'feTOM
OTJlOJKeHHblX naJlorosbtX o6si3aTeJlbCTB
0TJlOIKeHHble H3Jl0f0Bble a~"THBbl, He npH3H3HHble B
KOHCOJlHJlHpOB3HHOM OT4eTe 0 <l>HH3HCOBOM nOJlOJKeHHH
0TJlOJKeHHble H3Jl0f0Bble 3KTHBbl, npH3H3HHble B
KOHCOJlHJlHpOB3HHOM OT4eTe 0 <f>HH3HCOBOM nOJlOIKeHHH
CTpatt11u.a 29 113 40
31 JleKa6psi 2015 roJla
(195 073) (195 073)
(39 015)
3 582 123 53
450 340 454 098
90 820
51 805
13 028
38 777
(TblC. TeHre) 31 JleKa6psi 2014
roJla
(57511) (57511) (11 502)
6 517 I 385
51 516 915 524 868 104 974
93 471
54 817
38 654
AO «ToeapnaH 6np:>Ka «EepalniicKaH ToproeaH CncTeMa»
nPHMEt.JAHH.51 K OT.[(EJibHOH <l>HHAHCOBOH OP-IETHOCTH 3a ro,n., 3aKOHt.t11sw11i1c.11
3 1 ,n.eKa6p.11 2015 ro,n.a
Ha KOHeu 2015 ro,n.a B KOHCOJlH,!l.HpOBaHHOH cj>HHaHCOBOH OTLfeTHOCTH npH3HaH OTJlO)l(eHHblH HaJlOfOBblH
aKTHB B cyMMe 38 777 TblC. TeHre, OCTaJlbHa.11 t.taCTb OTJlO)l(eHHOrO HaJlOfOBOro aKTHBa He npH3HaHa, TaK
KaK OTCyTCTByeT BepO.!!THOCTb nonyt.teHH.11 6y,n.yw.ei1 Hanoroo6naraeMOH npH6blJ1H, 3a CLfeT KOTOpOH
MO)l(HO peanH30BaTb HeHCnOJlb30BaHHble HaJlOfOBble y6blTKH H HeHCnOJ1b30BaHHble HaJlOfOBble Kpe,n.HTbl.
16 '1>unancoeb1e o6H3aTe.ribCTBa
<l>HHaHCOBble 06.113aTeJ1bCTBa BKJllOLfaIOT cne,n.yJOW.He CTaTbH:
3a.IJ.OmKeHHOCTb no 3aMMaM 3a.IJ.omKeHHOCTb no B03Harpa)f(JJ.emuiM
l'IToro:
31 .a.eKa6psi 2015 ro.a.a 339 470 133 254
472 724
(TblC. Tettre)
31.a.eKa6psi2014 ro.a.a 182 350 62 461
244 811
B cocTaBe cj>HHaHCOBblX ofol3aTeJ1bCTB yt.tHTblBaJOTC.11 3aHMbl, nonyt.teHHble TosapHOH 6Hp)l(eH OT 3AO
«Km1p11HrOBb1i1 ueHTp PTC» (Pocc11i1cKa.11 <l>e,n.epau,11.11, MocKBa) no TpeM ,n.orosopaM 3aHMOB,
3aKJ1JOLfeHHblM B 2010-2011 ro,n.ax. no ,n.orosopy uecc1111 OT 0 I OKT.116p.11 2013 ro,n.a 6b1Jla np0113Be,n.eHa
nepeycTynKa npaB Tpe6oBaHl1.!I OT 3AO «Kn11p11HrOBblH ueHTp PTC» Ha nAO «MOCKOBCKa.11 611p)l(a
MMBE-PTC». CornacHo yc11os11.11M ,n.ononHHTeJlbHblX cornaweH11i1 OT 01 0Krn6p.11 2013 ro,n.a 3a
nonb30BaH11e 3ai1MaM11 TosapHa.11 611p)l(a Bbm11at.t11saeT B03Harpa)l()J.eH11.11 no CTaBKe 5% ro,n.oBblX.
noraweHHe B03Harpa)l()J.eH11i1 6y,n.yT ocyw.ecTBJleHbl B ,n.eHb noraweH11.11 3aHMOB (cpoK11 noraweH11.11
3aHMOB e)l(ero,n.Ho npo)J.JleBaJOTc.11). 3ai1Mbl npe,n.ocrnBJJeHbl 6e3 06ecnet.teH11.11.
)(am .a.orosopa )J.aTa Bbl.LJ.a'IH )J.aTa noraweHHH BaJIIOTa JaiiMa
02.03.20 I Or. 15.03.2010r. 31.03.2016r. JJ.OJinapbl CWA 21.02.201 Ir. 25.02.201 lr. 3 J .03.2016r. JJ.OJJJJapbl CWA 29.04.201 Ir. 11.05.2011 r. 3 l.03.2016r. JJ.OJJJlaQbl CWA
HHcj>opMau,11.11 no B03Harpa)l()J.eH11.!IM 3a OTLfeTHblH nep110,n.:
3a.a.omKeHHOCTb no 803Harpa:>K.LJ.eHHSIM Ha Ha'laJIO ro.a.a Ha411cnettb1 B03Harpa)f(JJ.eHH.!I Kypcosa.11 pa3tt11ua 3a.LJ.OJI:>KeHHOCTb no 803Harpa:>K.LJ.eHHHM Ha KOHeu ro.a.a
17 06H3aTeJlbCTBa no HaJlOraM
2015 ro.a.
06.113aTeJ1bCTBa no HaJlOraM rpynnbl BKJllOLfalOT CJle,D.ylOlll,11e CTaTbl1:
62 461
11 349 59 444
133 254
31 .a.eKa6psi 2015 ro.a.a Hanor Ha JJ.06asJJeHHYIO CTOHMOCTb KopnopaTHBHblM no.IJ.OXOJJ.HhlM ttanor, BKJJI04a.!I ttanor c Hepe3HJJ.eHTOB y 11CT04HHKa BblnJlaTbl VIHJJ.HBHJJ.YaJJbHbl J,f no.IJ.OXOJJ.HblM ttanor Cout1anbttb1M ttanor l'IToro:
CTpatt11ua 30 113 40
405
61 53
519
CyMMa 3aHMa, .IJ.OJIJJapbl CWA
500 000 135 000 365 000
1000000
(TblC. TeHre) 2014 ro.a.
44 936
9 007 8 518
62 461
(TblC. TeHre) 31.a.eKa6psi2014 ro.a.a
17
61 51
129
AO «TosapnaH 6up:lKa <<EspaJuiicKaH ToprosaH CucTeMa»
OPl1MEY.AHJ.151 K OTJ(EJlbHOH <I>l1HAHCOBOH 0TlJ.ETHOCTl13a ro.n, 3aKOH411Bw11i1csi
3 1 ,neKa6psi 2015 ro.na
18 KpaTKocpoqnaH Kpe.ll.HTopcKaH Ja)J.OJl:lKenuocTb
KpaTKocpo4HaH Kpe,n11TopcKaH 3aAOJJ)f(eHHOCTb BKJJI04aeT cne,ny10m11e cTaTb11:
31 tlCKa6pH 2015 rotla
3a)J.OJDKeHHOCTb nepetl nocTaB~HKaMH 3 267
1-fToro: 3 267
19 KpaTKocpo'IHbie o.._euoqeb1e 06HJaTCJ1bCTBa
(TblC. TeHre)
31 )J.eKa6pH 2014 ro)J.a
I 220
I 220
B cocTaBe KpaTKocp04HblX oueH04HblX o6si3aTeJJbCTB y411Tb1Ba10Tcsi paccL111TaHHb1e o6si3aTeJJbCTBa no
He11cnOJ1b30BaHHblM OTnycKaM pa60THl1KOB:
Ha ua'laJlo nepHOtla
J1cnOJlb30BaHO B OT'leTHOM nep110.ue
Ha411c11etto Ja nep110.u
Ha Koueu nep110)1,a:
20 llpoque KpaTKOCpO'IHbIC o6H33TCJlbCTBa
2015 rotl
6 517 (6 095)
3 160 3 582
Opo411e KpaTKOCp04Hb1e o6si3aTeJJbCTBa BKJJI04alOT cne,ny10m11e cTaTb11:
83H0Cbl }"laCTHHKOB TOpros no cp04HOMY pblHKY
83HOCbl }"laCTHHKOB TOpros Ha Cp04HOM pblHKe B
crpaxOBOH <f>OH.!l (rapaHTHHHble B3HOCbl)
83HOCbl }"laCTHHKOB TOpros (cneUH<UlbHblH ayKUHOH)
83HOCbl }"laCTHHKOB TOpros (aHOHHMHblH ayKUHOH)
Dpo4M Kpe.u11TopcKaH Ja.uomKeHHOCTb
31 )J,eKa6pH 2015 ro)J.a
81
12 332
I 062 243
18 052
5 640
1098348
(TblC. TeHre)
2014 rOtl
4 815 (4784)
6 486 6 517
(TblC. TeHre)
31 )J,eKa6pH 2014 ro.ua
86
13 181
29 52 l
18 052
753
61 593
B cocTaBe npo411x KpaTKOCp04HblX o6si3aTeJJbCTB y411Tb1Ba10TCS1 B3HOCb1 yYaCTHl1KOB ToproBoi1 611p:>1rn B
cyMMe I 080 376 TblC. TeHre, nOJJY4eHHb1e OT Y4aCTHl1KOB 611p)l(eBblX ToproB B KaYeCTBe 06ecneYeH11si
.!lJISI y4aCTl1SI B TOprax (2014 ro.n: 4 7 659 TblC. TeHre ) .
TaK)l(e rpynna 11MeeT o6si3aTeJJbCTBa B cyMMe 12 332 Tb1c. TeHre (2014 ro.n: 13 181 TblC. TeHre) nepe.n
KJJl1eHTaM11 no ccjJopM11poBaHHblM e)l(erO.!lHblM rapaHTl1HHblM B3HOCaM yYaCTHl1KOB ToproB. J(aHHaH
cyMMa SIBJJSleTCSI HeCHl1)1(aeMblM OCTaTKOM rapaHTl1HHOro B3HOCa 4JleHOB TOBapHOH 611p)l(l1 11 noAJJe)l(HT
B03BpaTy B CJ1y4ae 11X BblXOAa 113 4JJeHOB 611p)l(H, np11 ycJJOBl111 OTCYTCTBl1SI y Hl1X 3aAOJJ)l(eHHOCTl1 nepe.n
rpynnoi1.
J(eHe)l(Hble o6ecne4eHl1SI .!lJISI Y4aCTl1SI B Toprax 11 rapaHTl1HHble B3HOCbl KJJl1eHTOB nepe411CJISllOTCSI 11Ml1
Ha TeKyll.{11e C4eTa rpynnbl 11 OTPa)l(alOTCSI , KaK Ha TeKyll.{eM 11/11J111 ,nen0311THOM C4eTe B COCTaBe
,neHe)l(HbIX cpe,nCTB rpynnbI (flp11MeYaH11e 7), TaK 11 B COCTaBe np0411X o6si3aTeJJbCTB fpynnbI nepe,n
KJ111eHTaM11.
AO «Tosapnast 6np'.lKa <<Espa3uifcKaH Toprosast CncTeMa»
CTPHMEY.AHHJI K OT.[(EJibHOH <l>l1HAHCOBOH OTY.ETHOCTl1 3a roA, 3aKott•rnBwHi1csi
3 1 AeKa6psi 201 5 fOAa
21 Kanurn.11
AKU.HOHepHblH KanHTaJl COCTOHT l13 1 718 670 npoCTblX aKU.HH, KOTOpbre 6b1Jll1 pa3Mew.eHbl cpeAH
aKU,HOHepoB B 2008-20 I 0 roAax. 06w.ee KOJ1H4eCTBO 06bS1BJleHHb1x npoCTbrx aKU.HH cocTaBJlsieT
1 765 442 WT., npHBHJJernpoBaHHblX aKU.HH HeT. HoMHHMbHasi CTOHMOCTb 1 npocTOH aKU.HH - 1 000
TeHre.
Ha roAOBOM o6w.eM co6paH1111 aKU.HOHepoB AO «ToBapHrui 611p)l(a «EBpa3HHCKrui ToproBrui C11cTeMa»,
cocTosiBweMcsi 16 11ionsi 2015 roAa, yrnep)l(AeHa roAOBrui cjrnttaHCOBrui OT'-leTHOCTb AO «ToBapHrui
6Hp)l(a «EBpa311i1cKrui ToproBrui CHcTeMa» 3a 2014 roA 11 B CBSl3H c oTcyrcTBHeM npH6b1J111 AHBHAeHAbI
no npOCTblM aKU.HSIM He Ha4HCJ1S!Jll1Cb.
22 .ll:OXOA OT pea.11u3aQHH yc.11yr
}J.oxo.u OT pean113au111-1 611p)l(eBb1x ycJ1yr
}J.oxo.u OT 11H<j>0pMau110HHhlX ycJ1yr
}J.oxo.u OT apett.!lhl
MToro:
23 Ce6ecTOHMOCTb peaJJH30BaHHblX ycJJyr
Pacxo.nb1 Ha nepcottan AreHTCKOe B03ttarpa)l(.nett11e AMOpT113aU11SI OCHOBHblX cpe.ucrn
YcJ1yrn CBSl311
Opo411e
MToro:
24 .ll:oxOAbl no B03Harpa)l(,UennHM
2015 ro.u
2015 ro.u
124 658 23 400
17 55 l
165 609
39 133 13 75 l 4 224
542 107
57 757
(TblC. TeHre)
2014 ro.u
84 990 86 489
14 550
186 029
(TblC. TeHre)
2014 ro.u 34 129
8 18 l 4 148
699 323
47 480
CTo AaHHOH CTaTbe OTpa)l(eHbl AOXOAbl, nony4eHHble OT pa3MeW.eHHSI BKJlaAOB B Ka3axCTaHCKHe 6aHKH
BTOporo ypoBHSI. B OT'-leTHOM nepHOAe AOXOAbl no B03Harpa)l(AeHHSIM COCTaBHJlH 21 927 TblC. TeHre
(2014 fOA: 16 640 TblC. TeHre).
25 PacxOAbl no B03Harpa'.)KAeunstM
MToro:
26 MMnuucTpaTHBHb1e pacxOAbl
Pacxo.nb1 Ha nepcottan
AMOpT113aU11SI OCHOBHblX cpe.UCTB
Han om
2015 ro.u
2015 ro.u
l I 349
11 349
80 306 15 370
7 197
(TblC. TeHre)
2014 ro.u
9 007
9 007
(TblC. TeHre)
2014 ro.u
101 007 16 422
7 330
AO «ToeapuaH 6up~a «EepalniicKaH ToproeaH CucTeMa»
ITPI1MEl.JAHI151 K OT.[(EJlbHOH <I>HHAHCOBOH 0Tl.JETHOCTI1 3a ro.D,, 3aKott411sw11i1c.s1
3 I .D,eKa6p.s1 2015 ro.D,a
Ceps11cHb1e pacxo.11.b1 Co.11.ep)KaH11e ocjrnca
Pacxo.11.b1 Ha CB.sI3b, HHTepHeT, no4TY A rrecrnu110HHoe 06cne.11.osaH11e
TpaHcnoprnh1e pacxo.11.h1
ApeH.11.a KBapTHpbI
Pacxo.11.b1 Ha npoe3.11.
Ay.11.11TopcK11e ycnyrn llneHCKHe B3HOCbl
0pe.ll.CTaBl1TeJlbCKJ1e paCX0.11.hl
Y cnyrn 6aHKa
00.11.nHCKa
KoMaH.11.11poso4Hh1e pacxo.11.b1 ApeH.11.a n0Memett11.s1 PeKJlaMa
CTPaxosatt11e
Hornp11anbtth1e ycnyrn
Y cnyrn perncTPaTOpa
0p0411e paCX0.11.bl
11Toro:
27 Ilpo•rne AOXO,l(bl
,[(oxo.11. OT KypCOBOH pa3Hl1Ubl
,[(oxo.11. OT B03BpaTa COMHHTeJlbHOH 3a.ll.OJl)KeHHOCTl1
0p0411e .11.0XO.ll.bl
11Toro:
28 Ilpo•rne pacxo.l(bt
Pacxo.11.b1 no Kypcosoi1 pa3H11ue
Pacxo.11.b1 no o6MeHy BaJllOT
Pacxo.11.b1 no co3.11.aH1110 pe3epsa 11 cn11caH1110 6e3Ha.11.e)l(HbIX TPe6osaH11i1
0p0411e paCX0.11.hl
11Toro:
29 PacxOAbl no DOAOXOAHOMY uaJiory
Pacxo.D,bl no no.D,oxo.D,HOMY Hanory 3a 2015 ro.D, BKJ1l04aIOT:
Ha11MeHosaH11e TeKym11i1 Hanor KopnopaTHBHbIH no.11.oxo.11.Hhl i1 ttanor, y.11.ep)KaHHbIH y 11CT04HJ1Ka BhlnJlaTbl Pacxo.11.b1 (JKOHOM11.s1) no orno)KeHHOMY Hanory Ha n 116h1Jlb
Pacxo.11.h1 no no.11.oxoJJ.HOMY HaJiory
3 433 4 436 2 770 2 633 2 164
389
I 615 1 853
699
764
I 041 957 221
I 070
154 103 111
1 964 129 250
2015 roJJ.
2015 roJJ.
2015 roJJ.
79 196
2 528
81 724
217 421
721
203
I 133
219 478
405
3 184
(123)
CTpatt111.1,a 33 113 40
4 730 4 538 3 228
2 960 2 078
1 926 1 786 l 490
I 164
I 025 920 679 583 195 134 101 106
2 394 154 796
(TblC. TeHre) 2014 roJJ.
13 420
4 691
I 721
19 832
(TblC. TeHre) 2014 roJJ.
45 266
452
I 267
46 985
(TbIC. Tettre) 2014 roJJ.
2 362
2 362
AO «Tosapuau 6up"'a «Espa3HHCKaH Toprosau CncTeMa»
CTPHMELIAHH5I K OT.l(EJlbHOH <l>HHAHCOBOH OTl.JETHOCTH 3a ro,LJ,, 3aKOH4HBw11i1cst
31 ,LJ,eKa6pst 2015 ro,LJ,a
C6epKa oeucmBy10w,eu IUl.JlOZ060U cmaBKU
CyMMa KopnopanrnHoro no,LJ,OXO,LJ,Horo HaJiora OTJIHYaeTcst OT ero TeopeTHYeCKOH cyMMbt, paccYHTaHHOH
nYTeM YMHO)l(eHHSI np116btJIH ,ll,O HaJIOroo6no)l(eHHSI Ha CTaBKY KOpnopaTHBHOro no,LJ,OXO,ll,HOro HaJiora,
CJie,LJ,yfOmHM o6pa30M :
HanMeHosaHne
flpH6blJlb (y6blTOK) )lO HaJJoroo6JJO:IKCHHH
YcTattos11ettttasi CTaBKa no)lOXOJlHOro ttanora
PacYeTttasi cyMMa ttanora no ycTattosneHHOH cTasKe
HanoroBbIH J<jl<jleKT ttesbIYHTaeMbtX pacxo)los H tteo611araeMoro JlOXO)la
Teicymuj;j HaJJor
30 Ilpu6b1Jlb (y6blTOK) ua aKQHIO
2015 fO)l
(148574) 20%
(29 715)
30 120
405
(TbIC. Tettre)
2014 ro)l
(35 767) 20%
(7 153)
9 515
2362
ba30BaSI np116bIJib Ha aKl.I,11fO 3a OT4eTHblH ro,LJ, onpe,D,eJisteTCSI nYTeM ,LJ,eJieH11SI np116bIJil1 (y6bITKa)
fpynnbt, np11xo,LJ,stmei1cst Ha ,D,ep)l(aTenei1 npocTbIX a~11i1 3a ,LJ,aHHbtH nep110.D., Ha cpe,D,Hes3seweHHOe
KOJIH4eCTBO ee npOCTblX a~11H, HaXO,LJ,stm11xcst B o6pameHl111 B Te'!eH11e ,LJ,aHHOfO nep110,LJ,a.
l.fucTaH npu6b1J1b (y6b1Toic)
Cpe)l ttes3sewettttoe KOJJHYecTso rrpocTbIX aKUHH
flpH6bIJlb (y6blTOK) Ha OJlHY 3KUHIO (TeHre)
31 YCJ10Bnb1e o6H3aTeJibCTBa
2015 ro)l
(154 273)
I 718 670
(89,76)
lloflumu'l.ecKue u '1KOllOMU'l.eCKue y c!l06U5l 6 Pecny61tuKe Ka3axcman
(TbtC. Tettre)
2014 fO)l
(40 896)
I 718 670
(23,79)
PbtHKl1 pa3s11saf0m11xcsi CTPaH, BKJII04aSI Pecny6n11Ky Ka3axcTaH, no,LJ,sep)l(eHbl 3KOHOMl14eCKl1M,
nOJil1TH4eCKl1M, COU.11aJlbHbIM, cy,LJ,e6HblM 11 3aKOHO,LJ,aTeJibHblM pHCKaM, OTJll14HblM OT p11CKOB 6onee
pa3BHTbIX cTpaH . 3aKOHbt " HOpMaTHBHhie aKThl , peryn11pyiom11e se,LJ,eHHe 6113Heca s Pecny6n11Ke
Ka3axcTaH, MOrYT 6bICTpo 113MeHstTbCst, cymecTsyeT B03MO)l(HOCTb 11x npoH3BOJibHOH 11HTepnpeTau1111.
Ey.D.ymee HanpasneH11e pa3B11T11st Pecny6n11KH Ka3axcTaH s 6onbwoi1 cTeneH11 3as11c11T OT HaJiorosoi1 11
Kpe,D,HTHO-,LJ,eHe)l(HOH nOJIHTHKl1 rocy,D,apCTBa, npHHl1MaeMblX 3aKOHOB H HOpMaTl1BHbIX aKTOB, a TaK)l(e
113MeHeHHSI nOJIHTl14eCKOH C11Tyau.1111 B CTpaHe.
B csst3H c TeM, YTO Pecny6n11Ka Ka3axcrnH ,LJ,06btsaeT H 3KCnopTHpyer 6onhw11e o6beMbt HecpT11 H ra3a,
3KOHOMHKa CTpaHbl oco6eHHO 4YBCTBl1TeJibHa K 113MeHeHl1SIM M11pOBblX ueH Ha HecpTb 11 ra3.
20 asrycrn 2015 ro,LJ,a npas11TeJibCTBO H Hau110HaJibHblH baHK Pecny6mtKH Ka3axCTaH 06bstBl1JIO
nepexo,LJ,e K HOBOH ,LJ,eHe)l(HO-Kpe,D,11THOH nOJil1Tl1Ke, OCHOBaHHOH Ha cso60,LJ,HO nnasa10meM Kypce TeHre,
11 OTMeHHJI11 BaJIIOTHbIH Kop11,D,op. Cpe,D,Hes3seweHHbIH Kypc TeHre K ,LJ,onnapy CWA Ha Ka3axcTaHCKOH
cpoH,LJ,OBOH 6Hp)l(e (KASE) 31 ,LJ,eKa6pst 2015 ro,LJ,a CJIO)l(HJICst Ha yposHe 340,01 TeHre 3a ,LJ,OJIJiap CWA,
Tor,LJ,a KaK 19 asrycrn 2015 ro,LJ,a OH cocrnsnstn 188,83 .
B HacTostmee BpeMst Heso3MO)l(HO onpe,D,eJIHTb BJIHstHHe nocne.D.yiomei1 B03MO)l(HOi1 ,LJ,eBaJibBau.1111 Ha
3KOHOMl1KY CTpaHbl 11 6aHKOBCKYIO CHCTeMy. <l>11HaHCOBOe COCTOSIHl1e H 6y.D.ymasi ,LJ,estTeJibHOCTb fpynnbI
MOfYT yxy.D.W11TbCSI BCJie,LJ,CTBHe npo,D,OJI)l(a10m11xcst 3KOHOMH4eCKHX npo6neM, np11cym11x
CTpaHHU.a 34 113 40
AO «TosapuaH 6npJ1Ca «EBpa3uiicKaH ToprosaH CncTeMa»
CTPl1MEYAHl151 K OT.IJ;EJlbHOH <l>l1HAHCOBOH OTqETHOCTl13a roA, 3aKOH411sw11.:icsi
31 AeKa6psi 2015 ro)J.a
pa3Bl1BaJOll\ei1csi cTpaHe, 11 TeMnos Kpe)J.11TOBaH11S1 3KOHOMl1Kl1 11 HaceneH11si. PyKOBOACTBO fpynnb1 He
MO)f(eT npeABl1)1.eTb H11 cTeneHb, Hl1 npo)J.OJI)l(11TeJibHOCTb 3KOHOM114ecK11x TPYAHOCTeH 11JIH oueHl1Tb 11x
BJI11SIHl1e, eCJIH TaKOBOe 6yAeT, Ha cjrnHaHCOBble pe3yJibTaTbl fpynnbl.
Cyoe6Hb1e ucKu
BpeMsi OT speMeH11 s npouecce )J.esiTeJibHOCT11 fpynnb1, KJI11eHTb1 11 KOHTpareHTbI MOrYT BbIAB11raTb
npeTeH3HH K r py nne. PyKOBO)J.CTBO C411TaeT, 4TO B pe3yJibTaTe pa3611paTeJibCTBa no Hl1M fpynna He
noHeCeT Cyll\eCTBeHHblX y6blTKOB.
llaJ102006noJ1CeHue
Hanorosoe 3aKOHO)J.aTeJibCTBO CTpaHbI, MO)l(eT HMeTb 6onee, 4eM O)J.HO TOJIKOBaH11e. TaK*e, cyll\eCTsyeT
pHCK np11HSITl1SI HaJIOf0BblMl1 opraHaM11 np0113BOJibHblX Cy)l()J.eHl1H OTHOCS!ll\11XCSI K )J.eJIOBOH
)J.esiTeJibHOcT11 . B cny4ae TaKoro poAa ocnap11BaH11si HaJioroBb1M11 opraHaMH Cy)l()J.eH11i1 pyKOBOACTBa
KaCaTeJibHO )J.eJIOBOH )J.eSITeJibHOCTl1 fpynnbl , MOfYT B03HHKHYTb )J.OnOJIHl1TeJibHble HaJIOrH, WTpacpbl 11
neH11 .
Hanorosb1e opraHbl MOrYT npoBOAl1Tb npoBepKy Hanorosoi1 OT4eTHOCTl1 3a nocne)J.H11e nsiTb JieT.
0)1.HaKo npoBe)J.eHHe HaJIOfOBOH nposepK11 He 03Ha4aeT, 4TO BbIWeCTOS!ll\HH HaJIOfOBblH opraH He MO)l(eT
npoBecT11 npoBepKy nosTopHo. KpoMe Toro, B cooTBeTCTB1111 c pa3bS1CHeHHS1M11 cyAe6HbIX opraHos cpoK,
3a KOTOpblH MO)l(eT 6b1Tb nposepeHa HaJIOfOBaSI OT4eTHOCTb, MO)l(eT 6bITb npo)J.JleH, B CJI)'l.Jae np113HaHHSI
cy)J.OM cpaKTa socnpenSITCTBOBaHHSI npose)J.eHHJO nposepKH HaJIOfOBblMl1 opraHaM11.
PyKOBO)J.CTBO fpynnbl C4HTaeT, 4TO see Heo6xo)J.11Mb1e Hanorosb1e Ha411cJieH11si npo113Be)J.eHbI, 11,
COOTBeTCTBeHHO, Ha411CJieHHe COOTBeTCTByJOI.U11X pe3epBOB B cp11HaHCOBOH 11HcpOpMau1111 He TPe6yeTCSI.
32 CsH3auuble cTopouhl
l1HcpopMa1.t11si 06 onepattl1SIX fpynnbl co CBSI3aHHblMl1 CTOpOHaM11 npe)J.CTaBJieHa )J.aJiee.
(a) 0TuomeunH KOHTpOJlH
Pocc11.:icKasi KOMnaH11si nAO «MocKOBCKaSI 611p)l(a MMBE-PTC», BJia)J.eeT 60,82% ronocy10ll\l1X aKttl1H
TosapHOH 611p)f(11 11 pyKOBO)J.CTBO nAO «MocKOBCKasi 611p)l(a MMBE>-PTC» ocyll\eCTBJISieT KOHTpOJib B
OTHOWeHl111 fpynnbl.
(6) Onepa._.uu c KJllO'leBhIM ynpasJleutJecKHM nepcouanoM
KJIJ04eso.:1 ynpaBJieH4eCKHH nepcoHan npe)J.cTasneH 4JieHaM11 OpasneH11si 11 CoBeTa )J.11peKTopos.
CoBoKynHoe B03Harpa)l()J.eH11e, BbmJia4eHHOe KJIJ04eBoMy ynpasneH4eCKOMy nepcoHany, BKJII04aeT B
ce6si KpaTKOCp04Hble B03Harpa)l()J.eHHSI (3apa60THaSI nnaTa, npeMl111, HaJIOrH Ha cpOH)J. onnaTbl TpyAa,
CTPaxosaH11e, Me)J.Hf.tl1HCKasi nOMOll\b 11 T.)l..) .
06lUaSI cyMMa B03Harpa)l()J.eH11si, BbmJia4eHHOro pyKOBOASill\eMy cocTasy, OTpa)l(eHHasi B OT4eTe o
np116bIJil1 11Jil1 y6bITKe 11 npOYl1X KOMnOHeHTax COBOKynHoro cp11HaHCOBOro pe3yJibTaTa, COCTaBHJia
55 649 TblC. TeHre 3a 2015 fO)J. 11 54 059 TblC. TeHre 3a 2014 fO)J. .
(s) Onepa._.uu co CBH3aHHhIMH cTopouaMn
fpynna paccMaTp11saeT s Ka4ecTBe cssi3aHHbIX CTopoH aK1.t110HepoB AO «TosapHasi 611p)l(a
«EBpa311iicKasi Toprosasi C11cTeMa»: nAO «MocKoBcKasi 611p)l(a MMBE>-PTC» 11 KOMnaH1111, BXOASII1\11e B
ero rpynny; ry «KOMl1TeT rocy)J.apcTBeHHOro 11MYll\eCTBa 11 np11BaT11Ja1.t1111 Ml1HHCTepcTBa cpHHaHCOB
Pecny6n11K11 Ka3axCTaH».
AO «Toaapuast 6up"'a «Eapa3uncKast Toproaast CuCTeMa»
llPHMEllAHH51 K OT)],EJlbHOH <l>HHAHCOBOH OP.IETHOCTH 3a ro,ll,, 3aKOH411sw11i1csi
3 I ,ll,eKa6p51 2015 ro,ll,a
fpynna paccMaTp11BaeT KOMnaHl111, CB513aHHble c rocy,ll,apCTBOM, B Ka4eCTBe CB513aHHblX CTOpOH, eCJ111
llpas11TeJlhCTBO Pecny6n11K11 Ka3axcTaH o6na,ll,aeT KOHTponeM, cosMeCTHhIM KOHTponeM 11n11
cyw,ecTBeHHhIM sn11siH11eM Ha)], ,ll,aHHhIMl1 KOMnaH115!M11. B xo,ll,e csoeii o6hI4HOi1 )l,e5!TeJlhHOCT11 fpynna
0Ka3bIBaeT KOMnaHl151M, CB513aHHblM c rocy,ll,apCTBOM, 611p)f(eBble ycnyr11, pa3MeW.aeT cpe,ll,CTBa B 6aHKax,
CB513aHHblX c rocy,ll,apCTBOM.
B KOHCOJlH,ll,11pOBaHHblH OT4eT 0 cp11HaHCOBOM nOJlO)f(eHJ.111 BKJll04eHbl CJle)l,ylOW.He cyMMhl, B03Hl1KWl1e
no onepau.115!M c KOHTpOJ111PYIOW.HM aKU.HOHepoM:
<l>1rnaHCOBbie o6si3aTeJlbCTBa
Toprosasi )le61nopcKasi 3aAOJl)l(eHHOCTb
31 i.eKa6psi 2015 roi.a
(472 724)
546
(TbIC. Tettre)
31 i.eica6ps:i 2014 roi.a
(244 811)
7 314
B KOHCOJl11,ll,11pOBaHHb!H OT'leT 0 np116bIJll1 111111 y6bITKe 11 np0411X KOMnOHeHTax COBOKynHoro
cp11HaHCOBOro pe3yJlhTaTa BKJll04eHbl CJle)l,ylQW,11e cyMMhl, B03Hl1KW11e no onepau.11siM c
KOHTpOJ111PYIOW.11M aKU.110HepoM:
Pacxo)lbI no B03ttarpa)f{)lett1u1M
)l,OXO)lbl OT OKa3aHHbIX 1rnqJOpMaUl10HHbIX ycnyr
31 i.eKa6psi 2015 roi.a
(I I 349)
23 400
33 <l>uuaucoable uucTpyMeHTbl u ynpaBJieuue <1>uuaucoBblMH pucKaMu
(TblC. TeHre)
31 i.eKa6ps:i 2014 roti.a
(9 007)
86 489
OcHOBHhie cp11HaHCOBb1e 11HcTpyMeHTh1 fpynnh1 BKJll04alOT ,ll,eHe)f(Hbie cpe,ll,CTBa, ,ll,e611TopcKy10
3a,ll,OJl)f(eHHOCTh noKynaTeneii, 3aeMHb1e cpe,ll,CTBa. OcHOBHOH u.eJiblO )l,aHHhIX cjJ11HaHCOBhIX
11HCTpyMeHTOB 51BJ151eTCSI cjJ11HaHc11posaH11e )l,e51TeJlhHOCTl1 fpynnhl.
Ha 31 ,ll,eKa6p51 2015 11 3 I ,ll,eKa6psi 2014 ro,ll,OB 6anaHCOBa51 CT011MOCTh npaKTl14eCKl1 scex ,ll,eHe)f(HhIX
aKTl1BOB 11 06513aTeJlbCTB rpynnbI np116Jll1311TeJlbHO paBH51JlaCh HX paC4eTHOH cnpaBe)l,Jll1BOH CT011MOCTl1
B CB51311 c 11X KpaTKOCp04HblM xapaKTepoM.
<l>aKTopb1 <t>uuaucoaoro pucKa
)],e51TeJlbHOCTb fpynnbl nO)l,BepraeT ee p51,ll,Y cp11HaHCOBblX p11CKOB: Kpe,ll,11THOMY p11cKy, p11cKy
Jll1KBl1)],HOCTl1, pb1H04HOMY p11cKy. llporpaMMa ynpaBJleHl151 p11cKaMH Ha ypoBHe fpynnbl cocpe,ll,OT04eHa
Ha Henpe,ll,Bl1)],eHHOCTl1 cjJ11HaHCOBbIX pblHKOB 11 HanpasJleHa Ha MaKCl1MaJlbHOe COKpaw,eH11e
noTeHU.11aJlbHOro HeraTl1BHOro BJ11151Hl151 Ha cjJ11HaHCOBble pe3yJlbTaTbl f pynnhl. fpynna He 11CnOJlh3YeT
np0113BO)l,Hhle cp11HaHCOBble 11HCTpyMeHTbl )l,Jl51 xe)l,)f(11pOBaHl1SI nO)l,Bep)f(eHHOCTl1 pHCKaM.
YnpasneH11e p11cKaM11 npoBO,ll,11TCSI pyKOBO,ll,CTBOM fpynnh1 B cooTBeTCTB1111 c np11H5!TOH non11T11Koi1
ynpaBJleHl151 p11cKaM11, npe,ll,yCMaTp11sa10w,ei1 np11HU.Hnhl ynpasneHl151 p11cKaM11 11 oxsaTbIBa10w,ei1
cneu.11cp114ecK11e ccpepbl, TaK11e KaK Kpe,ll,11THbIH p11CK 11 p11CK Jl11KBl1)],HOCTl1.
Kpeoumnb1u puc«
rpynna nO)l,Bep)f(eHa Kpe,ll,11THOMY p11cKy, a 11MeHHO: p11CKY TOfO, 4TO 0)],Ha CTOpOHa no cpHHaHCOBOMY
11HCTpyMeHTY np11HeCeT cp11HaHCOBblH y6bITOK ,ll,pyroii CTOpOHe, TaK KaK He CMO)f(eT HCnOJlHHTb csoe
CrpaH11u.a 36 H3 40
AO «Tosapuasi 6upJKa «Espa3HHCKasi Toprosasi CncTeMa»
CTPHMEYAHH51 K OT.[(EJTbHOH <l>HHAHCOBOH OFIETHOCTH 3a ro.n., 3aKoH•nrnw11i1c51
3 1 .n.eKa6p51 2015 ro.n.a
06513aTeJJbCTBO. CTO,D.Bep)!(eHHOCTh Kpe,D.HTHOMY pHCKY B03HHKaeT B pe3yJJhTaTe BhICTaBJJeHH51 C4eTOB no
0Ka3aHHhIM ycJJyraM, KOTOpbie o6pa3YJOT cpHHaHCOBbie aKTHBhl.
MaKCHMaJJhHhIH Kpe.n.11THh1i1 p11cK, B03H11Ka10w,11i1 y fpynnhr no KJJaccaM aKTHBOB, BKJJl-04aeT
cJJe.n.yrow,ee:
,[{eHe)l(Hhre cpe.ncTBa ,[{eno3HTbl s 6aHKax KpaTKocpoY Ha51 .ne6HTopcKa51 3a.JJ.OJJ)l(eHHOCTb noKynaTe11ei1 "' 3aKa3lJHKOB
IlpuMe'I anue
7 8
9
* PeKJJaccwflHUHposano - CM. TipHMe4aHHe 5
06maSJ cyMMa MaKCHMaJlbHOfO pa3Mepa pucKa,31JJ.eKa6pSI2015
I 147 623 137 568
52 696
1 337 887
(TblC. TeHre) 06maSJ cyMMa
MaKCHMaJlbHOro pa3MeJla pucKa, 31 JJ.eKa6pSI 2014
roJJ.a 183 873*
22 128*
206 001
OcHOBHYJO .D.OJJl-0 MaKCHMaJJhHoro Kpe,D.HTHoro pHcKa cocTaBJJ51eT pHCK no ocTaTKaM Ha TeKyw,Hx
6aHKOBCKHX C4eTax .n.o BOCTpe6oBaHH51 H Ha c6eperaTeJJbHhlX C4eTax B 6aHKaX BTOporo ypoBH51 .
<l>11HaHCOBbie aKTHBhl fpynnhI no COCT051HHJO Ha 31 .n.eKa6p51 2015 H 31 .n.eKa6p51 2014 fO,ll.OB He 6bIJJH
o6ecne4eHhl 3aJJOraMH .
<l>HHaHCOBbie aKTHBhl KJJaCCHCpHl.(HpyIOTC51 c Y4eTOM TeKyw,11x Kpe,D.HTHhlX peiiTHHfOB, npHCBOeHHhIX
Me)!(.lJ.yHapo.n.Ho npH3HaHHhIMH pei1T11HrOBh1M11 areHTCTBaMH. Ha11Bh1cw11i1 B03MO)!(HhIH peiiTHHr - AAA.
KJJaccmp11Kal.(115I cp11HaHCOBhIX aKTHBOB fpynnhr no Kpe.n.11THhIM pei1T11ttraM Ha 3 I .n.eKa6p51 2015 ro.n.a:
(TblC. TeHre) PeilTHHrH C~MMa l>e3 [!eHTHHra l11Toro
.LI.ene"'nh1e cpeJJ.CTBa AO "HapO.JJ.HblH C6eperaTeJJbHblH BB+
I 147 202 1 147 202 6aHK KaJaxcTaHa" (Standard & Poor's)
AO "6aHK AcTaHbr" B 421 421 (Standard & Poor's)
.LJ.en03HTbl B 6anKax AO "HapO.JJ.HblH C6eperaTeJJbHbIH BB+
137 568 137 568 6aHK KaJaxcTaHa" (Standard & Poor's) .LJ.e6HTOpCKaSJ 3a.JJ.OJ1)KeHHOCTb Toprosa51 .JJ.e6HTOpCKa51
52 696 52 696 3a.JJ.OJJ)l(eHHOCTb l11Toro 1 285191 52 696 1337887
KJJaccmpHKal.(1151 cp11HaHCOBhIX aKTHBOB KoMnaHHH no Kpe.n.11THhlM pei1T11HraM Ha 3 I .n.eKa6p51 2014 ro.n.a:
.LJ.ene)KHble cpeJJ.CTBa AO "Hapo.JJ.HbIH C6eperaTeJJbHb1i1 6aHK KaJaxcTaHa" .LJ.e6uTopcKaSJ 3aJJ.OJ1)KeHHOCTb Toprosa51 .JJ.e6HTOpCKa51 3a.JJ.OJJ)l(eHHOCTb
PeilTHHrH
Ba2 (Moody's)
183 873
Hrnro 1~~3
* PeKJJaCCHcj>11u11posaHO - CM. np11MeYaHHe 5
CTpamtl.(a 37 113 40
I>e3 peHTHHra
22 128
22 128
(TblC. TeHre) 11Toro
183 873*
22 128*
206 001
AO «TosapHaSI 6up*a «EspaJuiicKaSI Toprosast CucTeMa» nPl1ME4AHVUI K OT,[(EJlbHOH <l>l1HAHCOBOH OT4ETHOCTl13a ro,D., 3aKOHYJ.1BWJ.1HCH
3 I ,D.eKa6pH 20 I 5 ro,D.a
PucK flUKBUOHocmu
PJ.icK JIJ.1KBJ.1)J.HOCTJ.1 onpe,D.eJIHeTCH KaK pl-1CK Toro, YTO fpynna MO)f(eT CTOJIKHYTbCH c TPY.D.HOCTHMJ.1 npl-1
BbinOJIHeHJ.1J.1 QJJ.1HaHCOBblX o6H3aTeJibCTB. fpynna nO)J.Bep)f(eHa pl-1CKY B CB513J.1 c e)f(e,D.HeBHOH
Heo6xO,D.J.1MOCTblO J.1CnoJib30BaHJ.1H J.1Me10m11xcH ,D.eHe)f(HblX cpe,D.CTB. PJ.1CKOM JIHKBl1)J.HOCTl1 ynpaBJIHeT
pyKoBO)J.CTBO fpynnb1. PyKoBO)J.CTBO e:lKeMeCHYHO KOHTpon11pyeT nporH03bl )J.Bl1)f(eH11H ,D.eHe)f(HblX
cpe,D.CTB fpynnbl.
Tap11cjJb1 Ha ycnyrn no,D.ne:lKaT Koop,D.11H11posaH1110 11 YTBep)f()J.eH1110 CoseTOM ,D.11peKTopos TosapHoi1
611p)f(11 .
HH:lKe npe,D.CTaBJieHa 11HQJOpMa~l151 no COCTOHHl1!0 Ha 31 )J.eKa6pH 0 )J.OrOBOpHblX He)J.11CKOHT11pOBaHHblX
nnaTe)f(ax no cjJ11HaHCOBblM aKrnsaM 11 o6513aTeJibCTBaM fpynnb1 B pa3pe3e cpoKOB 11x noraweH11H:
Ha 31 )leKa6psi 2015 ro)la (TblC. TeHre)
)l,o MeHbwe 1 1-3 Mee. 3 Mee.- 1 Beero
BOeT~e60BaHHSI Mee. ro)l
<l>HHAHCOBhlE AKTHBhl:
,L(eHe)l(Hbte cpe)lcTBa 69 760 I 077 863 1 147 623
,L(eno311Tbt s 6aHKax 137 568 137 568
KpaTKocpo4HM ae611TopcKM 3a)lOJJ)l(eHHOCTb noKynaTeJJeH 11 423 50 741 I 532 52 696 3aKa3411KOB
HToro aKTHBOB 69 760 1 078 286 50 741 139 IOO 1 337 887
<l>HHAHCOBblE Ol>R3ATEJibCTBA:
<1>11HaHCOBbte ofol3aTeJJbCTBa (472 724) (472 724) KpaTKocpo4 HM KpeJlHTopcKa51
(I 894) (I 373) (3 267) 3a)lOJJ)l(eHHOCTb
0p04He KpaTKOCp04Hble (I 074 656) (5 438) ( 18 254) (I 098 348)
06ll3aTe11 bCTBa
HToro o6si3aTe.rtbeTB (1 076 550) (6 811) (490 978) (I 574 339)
HeTTo no3HUHH 69 760 ] 736 43 930 (351 878) (236 452)
Ha 31 )leKa6psi 2014 ro)la (TblC. TeHre)
)l,o MeHbwe 1 1-3 Mee. 3 Mee.- 1 Beero
BOeT~e6oBaHHSI Mee. rO)l
,L(eHe)l(Hbte cpe)lcTBa 183 873 183 873* KpaTKocpo4HM )le6uTopcKM
8 307 13 821 22 128* 3a)lOJJ)l(eHHOCTb
... fToro aKTHBOB 192 180 13 821 206 001
<l>HHaHCOBble ofol3aTeJJbCTBa (244 811) (244 811) KpaTKocpo4 HM KpeJl11TOpcKa11
(I 220) (1 220) 3a)lOJJ)l(eHHOCTb
0p04He KpaTKOCp04Hble (44 618) ( 143) (16832) (61 593)
06lnaTe11 bCTBa
HToro o6si3aTe.rtbeTB (44 618) (244 954) (18052) (307 624)
HeTTo noJHUHH (44 618) (52 774) (4 231) (101 623)
* PeKJJaccmf>11u11posaHO - CM. np11Me4aH11e 5
AO «Tosapuasi 6up*a <<Espa3uiicKasi Toprosasi CuCTeMa» nPHMEYAH1151 KOT ,aEJlbHOH <l>HHAHCOBOH 0TlfETHOCT11 3a ro.n., 3aKOHY11sw11i1cH
3 1 .n.eKa6pH 2015 ro.n.a
PbtHO'lllbtU pucK
Bamomubzu pucK
PblHOYHbIH p11cK - 3TO p11cK Toro, YTO 113MeHeH11e pblHOYHbIX u.eH, Hanp11Mep, o6MeHHbIX t<ypcos
11HOCTPaHHbIX BaJUOT, CTaBOK npou.eHTOB 11 u.eH Ha aKU.1111, OKa,)f(eT HeraTl1BHOe BJll1j)Hl1e Ha np116bIJlb
KoMnaHl111 11Jll1 Ha CTOl1MOCTb HMel01.l.l,11XCH y Hee cp11HaHCOBbIX HHCTpyMeHTOB. ll,eJJb ynpaBJJeHl1j)
pbIHOYHbIM p11cKOM 3aKJJIOYaeTCH B TOM, YT06b1 KOHTPOJ111poBaTh no.n.Bep)l(eHHOCTb pbIHOYHOMY p11cKy 11
y.n.ep)l(HBaTb ero B .n.onyCTl1MbIX npe.n.eJJax, np11 3TOM .n.o6HBaRCb OnTHMH3au.1111 .D.OXO.D.HOCTH 11HBeCT11U.11H.
BaJJIOTHbIH pHcK. fpynna ocyl.1.1,ecTBJJHeT cso10 .n.eRTeJJbHOCTb B OCHOBHOM B Pecny6n11Ke Ka3axcTaH,
cyl.1.1,eCTBeHHaR YaCTb onepau.11i1 f pynnbI Be)J.eTCH B TeHre, B TO BpeMH KaK 3aHMbl, cpe.n.CTBa B 6aHKax H
YaCTb .n.e611TopcKoi1 3a.n.om1<eHHOCTl1 Bbipa,)f(eHa B .D.OJJJJapax CWA. J1106oe cyl.1.1,ecTBeHHOe na.n.em1e
Kypca TeHre no OTHOWeHHIO K HHOCTpaHHblM BaJJIOTaM MO)l(eT OTp11u.aTeJ1bHO OTpa311TbCH Ha
B03MO)l(HOCTH f pynnbl B 06cJ1~11BaH11H co6CTBeHHblX 3aHMCTBOBaHl1H.
B Ta6J111u.e HH)l(e npe.n.cTaBJJeHbl cp11HaHCOBb1e aKTl1BbI 11 cp11HaHCOBb1e o6H3aTeJJbCTBa B TbICHYax TeHre B
pa3pe3e BaJJIOT, a TaK)l(e HX HeTTO-n03HU.HH Ha KO Heu. 2015 H 2014 rr.
<l>uuaHCOBble aKTHBbl: .D,eHe)!{ttb1e cpe.n.cTBa
.D,eno311Tbl s 6attKax
KpaTKocpo4HaH ne611rnpcKM 3anon)!{eHHOCTb noKynaTenei1 11 3aKa3411KOB
HToro
<l>uuaHCOBble o6HJaTeJlbCTBa:
<1>11uaucosb1e ofo13aTeJlbCTBa
KpaTKocpo4 HM
Ha 31 .n.e1ea6psi 2015 ro.n.a Teure )l,oJJJrnp HTOro:
CWA
I 122 254 25 369 I 147 623
137 568 137 568
52 149 547 52 696
1174403 163 484 1 337 887
(472 724) (472 724)
(3 267) (3 267)
(Tb!C. TeHre) Ha 31.!letea6psi2014 ro.n.a
Teure )l,oJJJrnp HToro: CWA
124 622 59 251
14 834 7 294
139 456 66 545
(244 811)
(I 220)
183 873*
22 128*
206 001
(244 811)
(I 220) Kpe.runopcKaH JaJJ.OJl)!{eH HOCTb npo1rne KpaTKOCp04Hble o6H3aTeJlbCTBa
(I 098 348) (I 098 348) (61 593) (61 593)
HToro (1 101 615) (472 724) (1 574 339) (62 813) (244 81l) (307 624)
HeTTo noJuu.usi 72 788 (309 240) (236 452) 76 643 (178 266) (101 623)
* PeKJJacc11cjl11u11posaHO - CM. np11Me4aH11e 5
AuaJ1U3 lf.yecmeumeJ1buocmu K 6aJ11omuoMy puC"-'Y
B np11se.n.eHHOH Hl1)1(e Ta6J111u.e npe.n.cTaBJJeH aHan113 YYBCTB11TeJ1bHOCTH fpynnbI K yseJ111YeH1110 11
yMeHbWeH1110 Kypca .n.oJJnapa CWA K TeHre. 20% - 3TO ypoBeHh YYBCTBHTeJ1hHOCT11, KOTOpbIH
11cnoJ1b3yeTcH BHYTPl1 fpynnh1 np11 cocTaBJ1eH1111 OTYeTOB o BaJJIOTHOM p11cKe .D.JJH KJJIOYesoro
ynpaBneHYecKoro nepcoHana fpynnb1 11 npe.n.cTaBJJHeT co6oi1 ou.eHKY pyKOBO.D.CTBOM fpynnhI
B03MO)l(Horo H3MeHeH11H BaJJIOTHbIX Kypcos. B attan113 YYBCTB11TeJ1hHOCT11 BKJJIOYeHhI TOJJhKO cyMMbI B
11HOCTpaHHOH BaJlIOTe, 11MeIOl.l.l,HeCH Ha KOHeu. nep110.n.a.
HH)l(e npe.n.cTasneHO BJll1HHl1e Ha np116hIJlb 11 Kan11Tan Ha OCHOBe OTKpbITOH 6anaHCOBOH n0311U.H11 no
COCTOHHHIO Ha 3 I .n.eKa6pH 2015 11 2014 ro.n.os.
AO «ToBapuaH 6up:1Ka <<EBpalHHCKaH ToproBaH CncTeMa»
OPHMEllAHJ.UI K OT)J;EJlbHOH <DHHAHCOBOH OP.J.ETHOCTH 3a ro.n, 3aKOH4HBWHHCji
3 I ,neKa6pjl 2015 ro.na
803.D.eHCTBHe Ha npH6blJib HJIH
6blTOK
31 ,lleKa6pH 2015 ro.lla )J,omiap CWA )J,omiap CWA
+20% -20%
(61 848) 61 848
PucK U3MeHeHUR npou,e11mHou cmanKu.
(TblC. TeHre)
31 .lleKa6pH 2014 ro,lla )J,omiap CWA )J,omiap CWA
+20% -20%
(35 653) 35 653
fpynna He no.nsep)l{eHa pHcKy, CBjl3aHHOMY c BJlHj!HHeM KOJle6aHHH pblH04HblX npoueHTHblX CTaBOK Ha
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