2013 _(2013)() 1016.6, (1036.6), (1038.8) 1105.A, (1037.23) 1105.A . , .1102.A 1026.8 1102.A , . . . , (: ) . .1102.A 1026.8 1113.A0 . .1101.A( ) ( )

() , . .1016.6, 1036.6 , , , , 1038.80 1101.A . ( . ) 1024.9 , ( 1039 ': ' A AG13 ). , .1039.9() ( ) . ( 1105 )1113.A , 1011.3 1039.AG56 1017.4 1028.3, 1111.A 1028.3, 1111.A 1028.3, 1111.A 1111.A 1111.A 1111.A . , .1036.6 , .1028.3, 1111.A 1002.6, 1016.6, 1018.7, 1019.7, 1020.3, 1021.8, 1032.11, 1036.6, 1038.8, 1040.5, 1041.8, 1101.A, 1103.A, 1104.A, 1105.A, 1109.A, 1103.A 1102.A 1017.4 1101.A() () ()1012.5 ( )1019.8 1028.3 , .1110.A , 1113.A 1113.A (, , , ) 1106.A 1037.10 , (: ) 1112 ' ' B B22~B24 .1112.A , , , , , .1112.A(IASB) . (IFRS) (IAS) (IFRIC) (IFRIC) (SIC) 1101.A . : : ( , ) ( ) . 1019.8 . .1017.4 1039.9, 1104.A . . , , , , , . . 1032 ': ' 16A 16B 1032 ': ' 16C 16D

, 1032 ': ' 16A 16B 16C 16D , .1032.11 1032.11 , , , , , , , ( ) 1104.A . ( ) . . 16A 16B 16C 16D 1032.11 1026.8 () 1026.8 1021.8 ( )1113.A 1105.A 1016.6, 1038.8 . , , .1107.A, 1019.8 ( ) .1001.7 1016.6, 1036.6, 1038.8 1017.4 ( ) . , 15 20 5(20-15).1102.A , 1017.4 1041.5 12 ( )1019.8 () () 1012.5 . . . , , . (, ). . 11A . , ( ) . , (, ) , ( 1024 ) .

1107 9~11 B4 ( ) . , .

( 1039 ': ' 46 A AG80 AG81 ) .

1113 .1039.9 ( )1001.7 . , . ( ) . . (: ) .1039.9 1017.4 . , .1017.4 . , 1017.4 . (, , , ) .1017.4 1017.4 . .1017.4 . 1017.4 1017.4 1021.8 ( A 1039 ': ' AG16~AG25 ). , .

2 ( ) . , . (: 3 ) 1039.9( ) ( )1105.A, (1041.5) 1039.9 1039.AG55 1017.4 1038.8, 1103.A 1017.4 1033.5 1110.A() 1012.5, 1012.6 1037.10 , , 1111.A( ) 1109 1027.4 . . ( ) ( )1010.3 1102 ( 1019 ). . . . : , (: ), , ( 12 ), (: , , , ) : , , , : , , , , 12 , 1024.9 1104.A 1104.A , ( ) , 3 1017.4 1033.5 1033.5 () () () ( 1104 '' B )1104.A 1104.A 1104.A 1104.A . ( ) 1019.8 1104.A 1104.A 1104.A ( ) ( ) . , .1019.8 ( ) . . , , . (: ) .1102.A() ( ) 1102.A 1037.10, CF.4.4(2) ( ) 1104.A 1104.A . .1113.A 1105.A 1103.A, 1110.A , , 1103.A . .1103.A . 1019.8 , ( ) ( )1019.8 1036.6 1105.A 1038.8 , . ( ) .1039.9, , . , .1103.A 1020.3 1041.5 ( ) 1041.5 , , 1041.5 , 1008.5 , 1008.5 , .1103.A 1001.7 1016.6, (1036.6), 1038.8 1037.10 1018.7 1020.3 1 ( ) 1113.A 2 1 1113.A 3 1113.A 1041.5 1041.5 1105.A 1002.6~7() 1019.8() () 1019.8() . [() ] [() ]1019.8 1113.A . , .1107.A ( ) , 1113.A , . , , .1102.A ( ) . , 1024 . . ( ) . . . .1113.A . . , , , , , , . . .1103.A 1107.A .1001.7, (1008.5) 1026.8 1021.8 1110.A , , , , 1027.4, 1028.3, 1110.A , 1038.8 1107.A , 1103.A . ( ) . . .1108.A , 1007.6 , 1039.9 1033.5 1021.8 1021.8 , 1037.10 1037.10 ( ) 1113.A 1017.4 . 1102 '' 1016.6, 1038.8, 1040.5 . .1011.3 ( )1113.A 1104.A . .1113.A , , , ( 1039 ': ' 78~84 A AG98~AG101 ). .1039.9 ( ). , ( 1039 ': ' 72~77, A AG94~AG97 ).1039.90 ( 1039 ': ' A AG105~AG113 )1039.9 1107.A . , . . 12 . ( 1007 ), 12 .1001.66, (1105.A) . , .1028.3 1113.A 1113.A , 1016.6 ( ) . . (: , ) . . ( ), ( 1018 ). . ( ) .1039.9 1037.10 1110.A , 1037.10 1012.5 1012.5 (: ) ( ) . .1113.A 1107.A 1001.7 . . : () : () 1012.5 . . . , 1104.A 1040.5 1038.8, CF.4.4(1) , . .1020.3 1012.5 1019.8 1016.6, 1038.8 1033.5 ( ) , () . ( ) . 1019.8( ) 1016.6, 1036.6, 1038.8 1040.5, 1041.8 1002.6, 1002.8 1007.6() () 1104.A 1104.A 1104.A 1104.A 1102.A , 1102.A 1001.7 1039 , 1039 1104.A ( 1024 ) . ( ) . 1019.8 1023.5 . .1008.5 . : , : 1008.5, , 1020.3, 1024.9 . .1020.3 . .1020.3 1024.9 ( , )1019.8 . (: ) .1113.A . .1011.3 1039.9 1039.9 , . .1103.A 1033.5 1033.5 (: , , ) 1017.4 1110.A , , , , .1102.A 1019.8 1113.A, , . , .1001.7 ( ) 1102.A ( ) , 1102.A , , , ( ) ( ) . ( ) ( ) ( )1102.A() ( ) 1102.A ( ) 1024.9 1034.4 1001 1034.4 . . .1105.A . . .1001.7, 1008.5 1110.A , , .1103.A , . , .1028.3 1032.11, 1102.A .1107.A 1023.5 . , .1036.6 . 1036 8087 , .1105.A ( )1001.70 (: ) 1113.A . , . , , 3 , .1017.4 1101.A 1101.A 1101.A 1037.10 1103.A 1103.A . . .1102.A , . , , , . . . 1112 ' ' B7~B9 . 1110 '' B55~B57 .1112.A 1106.A 1106.A ( )1019.8 1019.8 . .1026.8 (: ) . .1113.A . , , . .1110.A [, ( ) ]. , . 1040.5 1007.6 ( ) , . . ( ) ( ) 3 3 . , . ( ) 1024.9 , 1024.9 ( 1039 ': ' 2~7 ). . , , , , , . , . . .1039.9 1021.8 1032.11 , .1110.A . 1001.7, 1008.5, 1101.A 1101.A 1019.8 , , 1021.8 1021.8 1110.A , 1017.4 1007.6 ( ) ( ) 1102.A 1007.6 1036.6, 1105.A 1007.6 1021.8 1038.8 1021.8 1039.9 1105.A 1019.8 1026.8 ( )1019.8 () , 1019.8 1026.8 1107.A 1021.8 1113.A 1113.A 1012.5 , , , 1008.5 . , , .1008.5 ( ) 1016.6, 1036.6, 1105.A 1033.5 1110.A

Sheet1 , . , , , . . . 1112 ' ' B7~B9 . 1110 '' B55~B57 .