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15 IlocTynJieHIUI OT IIpO,!laJKH HHBeCTHl.(HOHHoro HMyllleCTBa

16 IloCTynJieHIUI OT IIpO,!laJKH HeMaTepHafilHI,IX aKTHBOB

ITnaTelKH B CBll3H C np:11:06peTeHHeM, C03,1laHHeM,

17 MO,!lepHIDau;HeH, peKOHCTpYKI.\HeH H no.aroTOBKOH K

HCnOJII,30Bfillli!O OCHOBHI,IX cpe,!lCTB

18 IlnaTelKH B CBJ13H c np:11:06peTeHHeM, C03,1laHHeM

-358 -395 HeMaTepHafilHI,IX aKTHBOB

IlnaTelKH B CBll3H C np:11:06peTeHHeM, C03,1laHHeM,

19 MO,!lepHIDau;HeH, nO,!lrOTOBKOH K HCnOJII,30Bfillli!O

HHBeCTHl.(HOHHOro HMyllleCTBa

ITocTyrureHIUI OT IIpO,!laJKH aKl.(HH (.11oneil: yqaCTHJi)

20 .aoqepHHX, acCOl.(HHpOBaIDII,IX, COBMeCTHO

KOHTpOJIHPyeMl>IX npe.!lIIpHJITHH

IlnaTelKH B CBll3H C BJ!OlKeHHJIMH B aKl.(HH (.!lOJIH

21 yqaCTHJi) .aoqepHHX, acCOl.(HHpOBaIDII,IX, COBMeCTHO

KOHTpOJIHpyeMl>IX npe.!lIIpHJITHH

IloCTyrureHIUI OT IIpO,!laJKH H norameIDUI qJHHaHCOBI,IX

22 aKTHBOB, KJiaccmpHl.(HpyeMl>rx KaK orwHHBaeMbre no

cnpaBe,!lJIHBOH CTOHMOCTH qepe3 np:11:61,JJII, HJIH y6l>rTOK

no yCMOTpeHHJO HeKpe,!lHTHOH qJHHaHCOBOH opraHIDal.(HH

IlJiaTelKH B CBJl3H C np:11:06peTeHHeM qJHHaHCOBI,IX

23 aKTHBOB, KJiaCCHqJHl.(HpyeMI,IX KaK OljeHHBaeMbJe no

cnpaBe,!lJIHBOH CTOHMOCTH qepe3 np:11:61,rJII, HJIH y6l>ITOK

no ycMOTpeHHJO HeKpe,!lHTHOH qJHHaHCOBOH opraHIDal.(HH

IloCTyrureHIUI OT IIpO,!laJKH H norameHIUI qJHHaHCOBI,IX

24 aKTHBOB, OljeHHBaeMbIX no cnpaBe,!lJlHBOH CTOHMOCTH

qepe3 npo~ COBOKYITfillH ,!lOXO,!l

IlnaTelKH B CBJl3H C IIpH06peTeHHeM qJHHaHCOBI,IX

25 aKTHBOB, OijeHHBaeMbIX no CnpaBe,!lJlHBOH CTOHMOCTH

qepe3 npoqHH COBOKyrrHblli ,!lOXO,!l

ITocTyrureHIUI OT IIpO,!laJKH H norameIDUI qJHHaHCOBI,IX

26 aKTHBOB, OijeHHBaeMbIX no llMOpTIDHpOBaHHOH

CTOHMOCTH

Iln:aTe)!(H B CB~M c rrpHo6peTeHMeM QlIDiaHCOBb!X

27 aJCTHBOB, ouemrnaeMhrx no aMopni:mpoBaHHOH

CTOHMOCTH

28 TiocTyrureHID! ,!IOXO,!IOB OT C,lla'lli IDIBeCTHD;HOHlIOro

HM)'IUeCTBa B apeH,ey

29 Tipo•rne nocryrureHHJI OT IDIBeCTHD;HOHHOli ,llel!Tem.HOCTH

30 Tip o'llie TIJiaTelKH no IDIBeCTHD;HOHH0li ,llelJ.Tefil,HOCTH

31 Cam.,!10 ,lleHelKIII,IX n OTOKOB OT IDIBeCTHD;HOHHOli -358 -395 ,llel!Tefil,HOCTH

Pa3,lleJI ill. L{eHelKIII,Ie nOTOKH OT <pHHaHCOBOli ,llel!Tem.HOCTH

TiocryrureHID! OT pa3Mem;eHID! <pHHaHCOBblX

32 o6ll3aTem,crn, KJiaccH<pHD;HpyeMhrx Ka.K ouemrnaeMb1e no

cnpaBe,!IJIHB0li CTOHMOCTH '!epe:3 npH6b!Jlb HJIH y6bITOK

no ycMorpeHiilO HeKpe,!IHTHOH <pHHaHCOBOli opraHIDauim

TIJiaTelKH B CBll3H C norameHHeM <pHHaHCOBhIX

33 o6ll3aTem.cTB, KJiaccH<pHD;HpyeMhIX KaK ouemrnaeMb1e no

cnpaBe,!IJIHBOli CTOHMOCTH '!epe3 npH6bifil, HJIH y6b!TOK

no ycMorpeHiilO HeKpe,!IHTHOH <pHHaHCOBOli opr=auim

TiocryrureHID! OT IlpHBJie'!eHMl! Kpe,!IHTOB, 3aliMOB H

34 npo'!HX npHBne'!eHilbIX cpe,!ICTB, ouemrnaeMb1x no

aMOpTH3Hp0BaHHOH CTOHMOCTH

TiorameHHe Kpe,!IHTOB, 3aliMOB H IlpO'IHX IlpHBJie'!eHilbIX

35 cpe,!ICTB, on;emrnaeMb!X no aMOpTH3Hp0BaHH0H

CTOHMOCTH

TiocryrureHMl! OT BblnycKa 3.KD;Hli, 36 yaeJIH'leHMl! ,!IOJieH yqaCTHl! H BHeCeHHJI BKJia,!IOB

co6CTBeHllliKaMH (yqaCTHHKaMH)

37 TiocTyrureHID! OT npO,llalKH co6crneHilbrx 3Kil;Hli (.lloJieil:

yqaCTHl!)

TinaTelKH co6CTBeHHHKaM (yqaCTHHKaM} B CBll3H C

38 BbIKynOM y HHX co6CTBeHilb1X aKil;Hli (JIOJieH yqacrlill)

HJIH HX Bb!XO,!IOM H3 COCTaBa yqacTHHKOB

39 BbIIlJia'!eHilbie ,!IHBH,lleH,llbl -9 000 -20 700

TiocryrureHHJ1 oT BblnycKa o6JIHrauHH, aeKceneil: H

40 .llpyrHX ,!IOJirOBbIX n;eHilbIX 6YMar, on;emrnaeMbIX no


TIJiaTelKH B CBll3H C norameHHeM (BbncyTIOM) BeKceneil: H

41 .llpyrHX ,!IOJirOBbrx n;eHilb1X 6YMar, ouemrnaeMhrx no


42 Tipo'llie nocryrureHHl! OT <pHHaHCOBOH ,llel!TeID,HOCTH

43 Tipo'llie IlJiaTeJKH no <pHHaHCOBOH ,llel!TefilHOCTH

44 Cam.,!10 ,lleHelKIII,JX nOTOKOB OT <pHHaHCOBOH

-9 000 -20 700 ,llel!TeJII,HOCTH

45 Cam.,!10 ,lleHelKIII,IX noTOKOB 3a OT'leTHblH nepHO,ll 4 786 -14 427

46 Be=a BJIHllHHJI IDMeHelillli Kypca HHOcrpaHHOH

BaJIIOTbl no OTHOmefilllO K py6mo

47 OcraTOK ,lleHelKIII,JX cpe,!ICTB H HX JKBHBaJieHTOB Ha

5 83 317 97 744 Ha'!aJIO OT'leTHOro nepH0,lla

48 OcraTOK ,lleHelKIII,JX cpe,!ICTB H HX JKBHBaJieHTOB Ha

5 88 103 83 317 KOHen; OT'leTHOro n epHO,lla

r eHepa.m,Hbrn: .!UfPeKTop TopxoB EBremrn: I1ropeBH'!

(.LIOIDKHOCTb p)'KOBO.[IH'feIDI) ( lilllill,HaJihl, qlllMH.JIIDI)

15.03.2019 r.

IIPHMEqAflJU[ B COCT ABE EYxr AJITEPCKOH (cJ>IIHAHCOBOH) O'PIETHOCTH HEKPE,11.HTHOH cJ>IIHAHCOBOH OPr AHH3AII;HH

IlpnMe'laHue 1. O cHOBHaSI ,z:i;eHTeJU,H0CTb HeKp e,z:i;UTHOH cl>nHaHCOBOH opraHU38[(UU

O cHOBHaSI ,z:i;eHTeJibH0CTb HeKp e,z:i;UTHOH cl>nHaHCOBOH opraHU38[(UU

Ta6mm,a 1.1

HoMep CrnH,11;apT Tpe6oaaHIDI K paCKpbIT:mo Orrncami:e

CTp0KH MC<l>O liH<pOpMaQHH

1 2 3 4

1 MC<l>O

HoMep JIH[(eH3H11 21-000-1-00960 (IAS) 1

2 MC<l>O

CpoK .z:i;ewcTBilll JIH[(eH3HH Ee3 orpaHwieHIDI cpoKa ,z:i;eHCTBilll (IAS) 1

3 MC<l>O

,n:aTa a1,1.z:i;aq0: Jlli[(eH3lili 27 IDOIDI 2013 r . (IAS) 1

MC<l>O B0:.z:i;1,1.z:i;e~TeJibHOCTH,Ha .Jfu[(eH3illl Ha 0CY1lleCTBJieH0:e .z:i;e~TeJibH0CTli rro ynpaaneH:mo

4 (IAS) 1

ocymecTBneHUe K0T0pbIX HHBeCTH[(li0HHb!Mli qJOH,ll;aMH Ii Herocy.z:i;apCTBeHHb!Mli BbI,ll;aHa Jlli[(eH3illl rreHCli0HHb!Mli qJOH.D;aMH

MC<l>O IfucpopMa[(lll o

5 (IAS) 1

B0306HOBJieHlili ,neHCTBilll Iill JIH[(eH3lili

MC<l>O OpraHma[(HOHHO-rrpaBOBM

6 (IAS) 1

cpopMa HeKpe,nITTHOH Al<[(lioHepHoe o6m:eCTBO <pHHaHCOBOH opraHma[(lili

MC<l>O Ha0:MeHOBaHUe MaTepIDICKoro

7 (IAS) 1, rrpe,nrrpilllTilll Ii HaHMeH0BaHUe E,nHHCTBeHHbIM aK[(H0HepoM 000 «YK «OPEOJI» ,n:.Y. 3Illi<l>

MC<l>O K0He'IHoro ana,neJib[(a ,n:IIB "IOrpa-IlpoeKTHbIH"

(IAS) 24 (6eHe<p0:[(Hapa)

MC<l>O MecToHaxo:lK,D;eHHe

(IAS) 1, MaTepHHCK0ro rrpe,nrrplllTilll

8 MC<l>O

rpyrrrri,1, B C0CTaB KOTOpOH 119334, r .MocKBa, yn.B aaHJioaa ,n.5, Koprryc 3, ocp0:c 302

(IAS) 24 BX0.!l;liT HeKpe,nITTHM <pHHaHCOBM opraHH3a[(lll

KonwieCTBO qJliJiliaJIOB

MC<l>O HeKpe,nHTHOH cpIDiaHCOBOH

9 (IAS) 1

opraHH3a[(lili, 0TKpbITI,IX Ha Iill TeppITT0plili PoccHHCKOH <l>e,nepa[(HH

KoJIWiecTBo cp=anoa

MC<l>O HeKpe.D;HTHOH cpIDiaHCOBOH

10 (IAS) 1

opraHH3a[(lili, 0TKpb!TbIX Ha Iill TeppHT0pirn IDI0CTpaHHbIX rocy,napcTB

Mecra Haxo)K.!l;eHIDI cp=anoa

MC<l>O HeKpe,nHTHOH cpIDiaHCOBOH

11 (IAS) 1

opraHmaQHH, 0TKpbITI,IX Ha Iill TeppHT0plili IDI0CTpaHHbIX rocy,napcTB

MC<l>O IOp0:,nwiecKHH a,npec

12 (IAS) 1

HeKpe,D;HTH0li cpIDiaHCOBOH 119334, r .MocKBa, yn.BaBHJI0Ba .L(.5, Koprryc 3, O<pliC 302 opraH0:3a[(lili

MC<l>O <l>aKTWiecKHH a,npec

13 (IAS) 1

HeKpe):IHTHOH <pHHaHCOBOH 119334, r.MocKBa, yn.BaaHJioaa J:1.5, Koprryc 3, ocp0:c 302 opraHma[(HH

MC<l>O l!HcrreHHOCTh rrepcottarra

14 (IAS) 1

HeKpe,u;HTHOH qrnttaHCOBOH 23 oprattmaIJ.llli

15 MC<l>O

BamoTa QTqeTHOCTH B TbICSI'Iax poccHH:cKHX py6rreil: (IAS) 21

IIpnMe'l8Hlle 12. <l> n HaHCOBhle 8KTUBhl, OQeHHBaeMLle n o 8MOpTH3Hp0B8HHOH CTOHMOCTH: ~e6nTopcican 3~0JilKeHHOCTL

.ll:e6nTopcKaH 3~0JilKeHHOCTL

Ta6JIUQa 12 1

31.12.2018 31.12.2017

HoMep HaHMeHOBaHHe nOK33aTeJlll Ilomu1J1 IlOJIHal!

CTJ)OKH 6aJiaHCOBal!

Pe3epB no~ naJiaHCOBal! 6anaHCOBal!

Pe3epB no~ naJiaHCOBal!

o6ecQeHeHHe CTOUMOCT!, o6ecQeHeHHe CTOUMOCT!, CTOUMOCTh CTOUMOCT!,

1 2 3 4 5 6 7 8 Pac'leTbI no H3'lHCJieHHhIM

1 ~oxo~aM no aKQIDIM, ~OJlllM,

nal!M

2 .[(e6nTOpCKal! 3MOJDKeHHOCT1,

3 399 3 399 5 295 5 295 KJIHeHTOB

3 PaC'leTbl C BaJilOTHh!MU H

q>OH~OBb!MH 6np)KaMH

Pac'leTbl no KOHBep cnOHHh!M

onepaQIDIM, rrpOH3BO~IM

4 qJHHaHCOBh!M HHCTp)'MeHTaM,

onepaQIDIM c QeHHhIMU

6)'MaraMH

5 Pac'leTbl no <jlHHaHCOBOH

apeH~e

6 Ilpo'lal! ~e6nrnpcKal!

3MOJDKeHHOCTb

7 I-froro 3 399 3 399 5 295 5 295

( ( Ilp1me'!a1111e 15. M11eecT11111111 B 110•1ep1111e npe11np111n1111

M,rneCTIIIIIIII B 110•1ep1111e npC,llll(JIIIITIISI

Ta6m1ua 15.l

31.12.2018 31.12.2017

HoMep HattMeuoaautte noKaJaTenl! CTpaua perncTpaum-1

CT(J0KH IIon11aJ1 6anaucoaal! PeJepa 11011 Eanaucoeal! ,[\onl! y4acTHJ1, %

Ilonual! 6anaucoaal! PeJepe 11011 Eanaucoeal! ,[\Ofll! y•raCTHJ!, % CT0HM0CTb 06ecue11e1111e CT0HM0CTb CT0HM0CTb 06ecue11e11tte CT0HM0CTb

1 2 3 4 5 6 7 8 9 10 11

1 000 "OPEOJI YH" 0,10 0,10 643

I-lToro

IIpuMe•IaHHe 18. HeMaTepuaJibHbi e aIITUBbl

HeMaTepuaJibllble aICTUBbl

Ta6JIHUa 18.1

HoMep HaHMeHOBaHHe II0Ka:mTeJLII

IIporpaMMHoe ~e1mrn:H Ilpoqee Hrnro

CTp0KH o6ecrreqeHHe q>pllHIIIH3bl

1 2 3 4 5 6

1 CTOHMOCTJ, (HJIH ou;eHKa) Ha Haqano 25 241 32 298 rrpero,1,zzymero oTqcrHoro rrepHo):(a

2 HaKoIIJieHHaJI llM0pTl13l!llIDI Ha Haqano -17 -160 -16 -192 rrpe):(1,1,zzymero oTqcrHoro rrepHo;i;a

3 EanaHCOBllJ! CT0HM0CTJ, Ha Haqano rrpero,1,zzymero 8 81 16 105 oTqeTH0ro rrepH0):(a

4 IIocrynrreHHe 395 395 5 3aTpaTbl Ha C03):(aHHe

IIepeBO)J; B ):(0J!f0Cpo=ie aKTHBJ,I (aKTHBJ,I

6 BbifibIBaIOinHX rpyrrrr), KJiaCCHq>HUHPOBaHHbie KllK rrpe):(Hll3HaqeHHb1e ):(JLII rrpo):(ll)KH

7 B1,16MTHe

8 AMopTH3~0HHbie 0TqffCJieHHl! -5 -95 -6 -107

9 OTpll)KeHHe se=i o6ecu;eHeHHl! B oTqcre o q>HHllHCQBJ,IX pe3yJIJ, TaTax

10 BoccTaHOBJieHHe o6ecu;eHeHHl! B oTqcre o q>HHaHCOBJ,IX pe3yJIJ, TaTax

11 IIepeou;eHKa

12 IIpoqee

13 EanaHC0BllJ! CT0HM0CTJ, Ha K0Heu rrpero,1,zzymero 3 380 9 393 oTqeTH0f0 rrepH0):(a

14 CTOHMOCTJ, (HJIH ou;eHKa) Ha Haqano oTqeTH0ro 25 636 32 693

rrepH0):(a

15 HaKoIIJieHHaJI aM0pTH3l!llIDI Ha Haqano QTqeTH0f0 -22 -255 -22 -299

rrepH0):(a

16 EanaHCOBllJ! CT0HM0CTJ, Ha Haqano oyqcrHoro 3 380 9 393

rrepHo):(a

17 IIocrynrreHHe 240 118 358 18 3aTpaTI>I Ha C03):(aHHe

IIepeBO):( B ):(0J!f0Cpo=ie l!KTHBJ,I (l!KTHBJ,]

19 BM6bIBaIOinliX rpyrrrr), KJiaCCHq>HUHPOBaHHbie Kl!K rrpe):(HroHaqeHHbie ):(JLII rrp0):(ll)KH

20 B1,16MTHe

21 AMopTH3~0HHbie QTqffCJieHHl! -39 -119 -6 -165

22 OTpll)KeHHe Be=1 o6ecu;eHeHHl! B oTqeTe o q>HHaHCOBJ,IX pe3yJIJ, TaTax

23 BocCTaHOBJieHHe o6ecu;eHeHHl! B oTqeTe o q>HHllHCOBJ,IX pe3yJIJ,TaTax

24 IIepeou;eHKa

25 IIpoqee

26 EanaHCOBllJ! CT0HM0CTJ, Ha K0Heu oyqcrHoro 204 379 3 587

rrepH0):(a

27 CTOHMOCTJ, (HJIH ou;eHKa) Ha K0Heu oyqcrHoro 265 rrepHo;i;a

754 32 1 051

28 HaKOIIJieHHaJI aM0pTH3l!llIDI -61 -374 -29 -464

29 EanaHCOBllJ! CT0HM0CTJ, Ha K0Heu QTqcrHoro 204 379 3 587

rrepH0):(a

IIpnMe'laHne 19. OcuoeHLie cpe11crea

Ocnos111,1e cpe,ll,CTBa Ta6JUll.la 19.1

HoMep 3eMJUI, 3,lla.HHSI H Oq,ucuoe" He3a.BepmeHHoe TpaHcnopnn.1e

Ha.HMeHOB3.lGIC TIOK333Te.IDI KQMIII,IOTepHOC ITpo'fee HToro CTJ)OKH COOp}')KeHIDI

06opy110Bauue C'I'pOHTeJILCTBO cpe,a:cTBa

1 2 3 4 5 6 7 8

1 CTOHMOCTb (rum: ouema) Ha HaqaJio

295 295 npem,YJlYW.Cr O OT'iCTHOr o nepHO)la

HaKOIUIClffiasl a.Moprn33.IOUI Ha

2 H3'faJ'IO npe,lll,IJlYW.CTO OT"iCTHOro -290 -290 nepHo,na

3 EanattCOBaJI CTOHMOCTL Ha H3'i3JIO

5 5 npe.zn,1JlYIUero 0T'IeTH0ro nepHo.na

4 ITocty11JieHHe

5 3a-rpan.1 ua coopy>KeHHe ( C03/laHUe)

6 ITepe,o:a'-fa

Tiepeso;:i; B .noJirocpoL[}{bIC axnun,1

7 (aKTHBbl BbI6bIBaJOIIIHX rpyrm), KJJ3CCHq>m.(HJ)OB3.ffi-lLIC KaJ<

npe.a;H33H3'fCmn.te AIDl IlpOJlIDKH

8 BLt6LITHC

9 A.Mopn-13ll{HQlffll,IC OT'·IHCneHIDI -5 -5

10 OTpIDKeHHe semr-1ID11>1 06ecuetteHID1 B 01"-ICTC O Qn,rn:3.HCOBLIX p e3yJILTaT3.X

11 BoccTaHosnetme 06ec11eHetnU1 e O'J'llCTC O quraa.HCOBLIX pe3ym.TaT3X

12 TTepeoueHJCa

13 ITpo'<ee

14 EanaHCOBaJI CTOHMOCTh Ha KOHCU

npe;::u,1.n;yruer o oTI:eraoro nepHo,Aa

15 CT0KMOCTL (wrn OUCH.Ka) Ha Ha~rnno

295 295 OT4eTHoro nepHOJla

16 HaxonnetnfaJI a.MopTIOa.IlWl tta

-295 -295 H3'faJI0 01":ICTlfOf 0 nepH0.D,a

17 EanattCOBM CT0HM0CTI, Ha Ha'iaJI0

0'I"-leTHoro nep 1-10.na

18 IToc1)'IU!eHUe

19 3a-rpan.1 ua coopy>KeHHe (C03)laHHe)

20 ITepe1<a'fa

Tiepeso.n B .ll0Jir0Cp0'Illl.le aK'IHBLI

21 (aKTHBbl Bbl6b!Ba!OIIIHX rpyrm), KJiaccH<J?HL(HJ)oBamn.1e K3.K

npeittt33Ha'iefil!l,1e .nrur npo,a;a,irn

22 Bs16b1rne

23 AMopnoauHOfil!l,Ie 0TtrncneHIDI

24 OrpIDKeHHe BeIDr1iHHl,I 06ecu;eHeHID1 B

0T'i:eTe 0 <f>HHaFICOBLIX pe3ym,rarnx

25 BoccTaHOBJieHHe o6ecu;eHeHIDI B

0'I'lleTe 0 <tnrna.HCOBLIX pe3ym, TaTaX

26 ITepeoueHKa

27 Tipo'fee

28 6anaHCOBIDl CT0HM0CTL Ha K0Heu;

0'f\feTHor o n ep1-10.a,a

29 CTOHMOCTh (HJIH 01.{eHKa) Ha K0Hel.{

295 295 0'I'lleTHoro n epHo.na

30 Ha.KonneIDf3JI aM0pTH3aI..tIDt Ha xotteu

0T'ieTHoro nepHoJI.a -295 -295

31 EanaHCOB3JI CT0HM0CTI, Ha K0Heu

oN:eTHoro n epHo.ua

IIpnMeqaHne 2. 3KOHOMnqeCK3SI cpe11a, B K0T0poil ueicpeJlHTH3SI <j,nnaucosa11 opr3HH33QHSI ocy11.1eCTBJIS1eT CB0IO 11eRTeJILH0CTb

3KOHOMUqecK3SI cpe11a, B KOTOpoil neicpe)IHTH3R <j,HH3HC0B3R opraen33QUSI OCY111eCTBJIReT CBOIO JleSITeJlbHOCTL

Ta6JIIII\a 2.1

HoMep Crnn11apT Tpe60B3HHJI K pacKpbITHlO OrrucaHHe

CTp0KH MCO HH<j,0pM3l.lHll

I 2 3 4 OcnOBHbie <j,3KTOpbI n

3KOHOMHK3 PoccuHcKOH e.nepau,mt npoi:i:emi:eT HeKOTOpbie xapaKTepHble oco6eHHOCTI1, IIpHcyw:He pa3BHBatOIIlHMCJl pb1HK3M. 3KOHOMHK3 C1JHlHbI BJJHJIHHJI, orrpe11eru11011.1ne <j,nnancosb1e peJyJlbTaTbI.

oco6eHHO lf}'BCTBHTeJlbHa K u,eHaM Ha Heq>Tb H raJ. Ilpasoe.ui:, ttanoroea.ir H H0pMarnBHaJf CHC"reMa npo.aorutcatOT pa3BH83TbC$1 H no.n:eep)KeHbl qaCTO

BHOCHMbIM H3MeHeHIDIM, a TIUOKe JlOnyCKaJOT B03M0)1(HOCTb p33HblX TOnKOBaHHH . .!(ei:icTBHe }'Ka.JaHHblX Q)a.KTOpoe cnoco6CTBoeano 3KOHOMH'ICCKOMY

MCO lliMenenHJ1 snenrneii cnazi;y B crp3He, XapaKTepH:JyK>lllCM)'CJI na,n:eHHeM nOKaJaTeruI eanonoro BttyrpCHHero npo.o;yicra. <l>HHaHCOBbIC pbIHKH no-npe)KHCM)' xapaKrepH.3)'lOTC51

I (IAS) I

cpeJlbI, B K0T0poii OTcyrCTBHCM cra6K11bHOCTII, '13CTbTMH H cym:eCTBeHHbIMH H3MCHCHHJIMH ueH H yeeJIH\fCHHCM cnpe.noe no TOpr0BblM onepa.utuJM. Taicaa 3KOHOMH'ICCKcUI

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44

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