oT - bcihsm.com · (}I 1 HIIyn]l11 1999 rn;'UlHd 6'bfll apchllHT flCB e C l-I-nlKcHpaH K.\ pc...
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- счетоводна политикаpdf
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(CJICl UpHCIIMltlHe Ha BCHIKH nJIltlTeHH BCqe e~IH H nWIltlr3IQH ce YlUYht(Kll) B pltl3-lep Ha
HelIfCKOHTHpallltlT3 H1 eplU llhJIt(IfMIITe BHOCKI1 IIO COIl1alHOTO H mpaslIo OCHrYPlillaHe CC
npH3HBBlIT K3TOTtChrTI paaxo H 3alhlt(eHWc B He[(HlKOliTHpan pa3Mep llIe~HO H H nepHOcW 113
lIltllHCJIeHHC H3 CbOTBeTHHTC c~OXO[lf e KORTO TC (a lB[paltlHH
Kbol flltlTUTa nu FlClIill Qll1H3HCl3 ONeT llPKCCTBOTO IlpaBH O(ClIKa HU OqBKBHIIHTe
paaXOl1l no HaTpYllliallUlTC (0 KOMnCIJeHpye~m OTrryeKII KOJr1lt) 113IDWTCH3
KaTO pe3)JITaT OT HelIanOJI3B3110TO npaBO H3 H3lpynaH OTIIYCK O[(eIlKaTltI He ce BKillOlS3T
IIpHMH8IITeJInltJT3 IIpeUCHKa B HeJJl1CKOHTHpan pa3Mep Ha pa3XOlHTC 8a BnOCKll no
MllbJDfCll lCIHOTO 061I(eltTBenO OCH1YIlH1l3He
CbJJ~WHO KOllCKCa Ha TPY113 paO(rJOllltlTCJiRT C 33)lWIiKen 11ltl 1I3IIJIama lIa )lIfUltI OT rrcpcomlJla
IIplI naCTbnBltlHe Ha neIICllOHHa B[ap3eT ofieaIIeTCHIIC KoeTO L I3BHCIIMOT 01 TPYilOBllH CTWK D
(b(lTBeJ1I0TO IIperTIplUl1HC ~lO)Ke ~a Flapllp1 MelKlY ~ H 6 6pyTIHl MeCC4Hll paGUTllll auJmaTH
th~l l3Tanl Ha nptKpltlTRB3He lIa TpYlOBOTO IIP3BOOTHOTIIellllC lIo CBOHTe xap3(ICplICTHKI-I Te3ll
cxeMII rrpe[(lTaDlJIB3T lVI3HOBe C leqmIIHpltlHH 1I0XOlP1
tblllCJIelmeTO Ha p33Mepa Ha TC31f 3an1I)HHWi Hanara 4ltlCTlleTO 113 KD~JllIqH[(l1paHH aKTIOepll a3 lltl MO)Ke I(J ce onpeleJIIf THXHaTa eenIIlHltl CTOHHOCT KbM laTaT] Ha OTlC-r3 no
KOHTO Te ee npelCT3UHT B OT1CTltl aa (jJlfHaHcollOTO lt~bCTOHlIHe KOpHIHpana c p3aMcp3 Ha
nenp1I3HClTlTe at-notpcKH TI(IaJI6n H 3ary611 a peu H3MeHCliKeTO H (TOHHO(TTa lIM 3M
lljlH3HaTHle 3KTlOCP(KH nelltl)1611 H 8nyGH - D OTQeTa 8a Hce06xHa-IHWi JOXOI
LAHhI1H UbpYyaOXOM HUC ilbJDKHIoIHHT TeKiTUO [(3HbK ce K8lHcmrB3 ( IIOMOllJd H3 IlaHhIHHTe CTaBKlf H CHJIn HJIH
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OT CleTOBO[(Imm nelaJI6a llJIl-I 1UI[(OTO HRKOH lOXOl(H II pa3xoIUI ce ClHTal 8ltl OMalUC1H Il)JH
WIlbtHO rrpHaHJTll HJIH illlOTO RpCMeTO lCl Koen) Te e3 OllIH OfiW[aeMli lLll l311blHO
llpl13I13TII CC pa3rl1lClBa npll IIXHOTO jrltIHbqlTO 11 CqeToHO~HO TPCTllpaHC
ITocpe[(eTBO)1 lI3CHBHHJi MeTOll B OTIeTltl a3 qHIHltlHCOBOTO Cb~TOHIIHe OTCpOleH la~bK ec
rrpHmaB3 aa UCIflKH upeMeHHIl pa3JIIIKIf oJeJK1JY Oltl)ltlHCOBaTa CTOMHOltf Ha ~KTIIBIfT II rr3CllBHTC
II HH OTfT H3 (jJlfHBHCOBOTO ChlTOHJlHe II ~hOTBeTHajn [(3HV11l3 OCIIOLM C IJJh)IlOtJeHHC HB
pCII)Tal(lfHTa KOMO HC e npH3HaTa sa IaBblHH l(eJIH KaKTO IT sa BpCMellHH paaJHIKlJ
25
EYAZUP lex lfH(Jecm XolmHl2middotiVl otgtUHUJfC06 omlem 3 ZOOUHumu JU67gtPWBUItIQ Xblf 3 1122014
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ll1fll1lPllTlI ce IlJnmWlt1T KOI nTO lP H~IL7IJllld I
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IiUJillaJI HhIl (jlllHltlHCl(fll1l (ITIPT IW CbCf(llll1( Ktrafn cn(jlTllClIl1H dKlll111 ce
lJpeH3UWH It lP Kpe21Hfl1pll l lltlJlllTltlJHI B pel~3ITT Hltl rolla llCL]aJI(m waJ
B )ifOTICf38 IlcCnfillltlTllHfIl(lXOl
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Hyuap lfcx HHOeuroCm XU1dwuA( oVUHUHC06 nmgtteuroJn 3H ltOOUHUma lU6opW6UlqH J(lgtM Jl122014
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fIpl1mltlBo1Hcro nO) ())CPUI(HHTl ltllrblHIl H ml(HllH BKJll(jlDH (hCTlBJIJeIO 111 CCplIfl ()j
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HpCMCHHH IX13JIl1KH laoIH C Bb3j()~j(II() BpC~lCI]mre pa3_[fKU 1 1ft TnJ(rltlll(lBCHIl Il
hYll2UI) 1~x HUI~(m XOllaUH-~AJl
lPUHUHC08 OmlCln 3U 20aUHama 3U011)1I8Uqu KbM ]1122014
npOHIIU111
IIPOBllllll1rC jflr(lT JOl OhWlT pd3rpaHllyellll OT llp~nrlt TT1tCHBI1 -ITlOTO Cbll~eCTH)lld fle(11-1lJOCT OlHO(IJO np(HlKICIHTO HII BbB IljlejeIO Il Cy~l[Ild lid (LW~1KaTl J[O-llIT1WlIlIHC
Y~IHIIHII HI(Jnnn II uaenBIi YCJT0BHl1TC naCHBn Tid lPIClIBOJU HC ca IIpnmdTl1 HO ca OllOBPCTtlIH OCIlt1i aKO
Dfnl())KHOend l0l T13XO(JlIU l()T(lK 111 jWCPCli Ch7npAdW IlKOII()~1114CCKII llW1311 e O1a)IC4(H
HbHBPCMCTO
YCHlIIlIl1TCIIHI1BlI
jYbKOBO(middot1l)OTU
HW12ap lJex ffll6eCm YOlrlUlu~A4
fJuIHlHC06 Omlem 3a 2oi)uHlma 1l6bpIllUaUl J7gt~f 3 l bull 122 ()l4
Bb8HI1](lla~d rpClllKltl
B
PEKJA(lIfJIIJ(ll1HTl ICK-WcuqmKdllI11Tt lll(JCTanmnmT npOMt1T1 H npC1CTllHIWT() Ha O1ICIIlI
tPllllUnCOllfilP OT-WIH cue JIOlTurllIf HJ HdT(1H lIXIBHT emHPCKJtaCwtllIKUHH (C
OTItfl1 CC rrpltCIJIlJl iIOrn~jllnj()cH OTHI ld
(HhP-fAHI1TJ11l1 11 C(b1KI1 MfJI(JY TJlX IlPYiKCtTllOj(1 llla8KI HlHCIBdHHJl1U IIU -1((24 npn OIPCCilllIe 11 OUBeCTHllaHl J-Ia ClJhlnaHllTt
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- счетоводна политикаpdf
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25
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1KTIIBH rf1mmHI1 no
IlHCKOHfl1paTIH C llhPH(H1HIltL1HHH
H3ITICJl1 HdfOHT1ltl (TOHH(lCT Hl fllt1])W-llII1T( THJToql
mTCpHaJ1HH 10111)CI1 COl llOH[lt(CIII1 HJlll O(Tapt~[11 HnvlIU l1)lJl IOl(THlIJ() IUl1 HMa clIq Il
IIPUlltlt(I[Hlt HM 1CIl1 RlgtD nctKH cJIyraii peflJTIllYCiltl l1OIIHO(f npCCTJBJHHltl Hlll-W6pflTl
()JeHKl Hd J)b3CTlt)IOlIl1IlTn (f()]lTIOCT IJ (t O(JHJHHnl llil
nOT()I11 II lO)1CJITI nltl 01 tHTeHTltl Tam ()]lellKd umCKDl iW lllatIa10H OT PilLjll~lHll
~CTOO)OI HH 3d UIleHflDltlne II [I wmpaTiH npelCHKa OTHO[I]O 04UKDltlHHre (jhIClnH napW1HH
[()TOlHlf)1IlCK()IITOJ)nltlClaDKltl
l1PU6It)IfTeIHa ()[~eTlIa 1lt1 OI(pO~IeH 11 ~aHlgtI(1t
fIpl1mltlBo1Hcro nO) ())CPUI(HHTl ltllrblHIl H ml(HllH BKJll(jlDH (hCTlBJIJeIO 111 CCplIfl ()j
IOUyCKdTfHJl IIaupHgtrrp 1PlilCTROTO ]0 OI~IHH BpeiICIO B1ltTdH(IKHKJHI Hd
HpCMCHHH IX13JIl1KH laoIH C Bb3j()~j(II() BpC~lCI]mre pa3_[fKU 1 1ft TnJ(rltlll(lBCHIl Il
hYll2UI) 1~x HUI~(m XOllaUH-~AJl
lPUHUHC08 OmlCln 3U 20aUHama 3U011)1I8Uqu KbM ]1122014
npOHIIU111
IIPOBllllll1rC jflr(lT JOl OhWlT pd3rpaHllyellll OT llp~nrlt TT1tCHBI1 -ITlOTO Cbll~eCTH)lld fle(11-1lJOCT OlHO(IJO np(HlKICIHTO HII BbB IljlejeIO Il Cy~l[Ild lid (LW~1KaTl J[O-llIT1WlIlIHC
Y~IHIIHII HI(Jnnn II uaenBIi YCJT0BHl1TC naCHBn Tid lPIClIBOJU HC ca IIpnmdTl1 HO ca OllOBPCTtlIH OCIlt1i aKO
Dfnl())KHOend l0l T13XO(JlIU l()T(lK 111 jWCPCli Ch7npAdW IlKOII()~1114CCKII llW1311 e O1a)IC4(H
HbHBPCMCTO
YCHlIIlIl1TCIIHI1BlI
jYbKOBO(middot1l)OTU
HW12ap lJex ffll6eCm YOlrlUlu~A4
fJuIHlHC06 Omlem 3a 2oi)uHlma 1l6bpIllUaUl J7gt~f 3 l bull 122 ()l4
Bb8HI1](lla~d rpClllKltl
B
PEKJA(lIfJIIJ(ll1HTl ICK-WcuqmKdllI11Tt lll(JCTanmnmT npOMt1T1 H npC1CTllHIWT() Ha O1ICIIlI
tPllllUnCOllfilP OT-WIH cue JIOlTurllIf HJ HdT(1H lIXIBHT emHPCKJtaCwtllIKUHH (C
OTItfl1 CC rrpltCIJIlJl iIOrn~jllnj()cH OTHI ld
(HhP-fAHI1TJ11l1 11 C(b1KI1 MfJI(JY TJlX IlPYiKCtTllOj(1 llla8KI HlHCIBdHHJl1U IIU -1((24 npn OIPCCilllIe 11 OUBeCTHllaHl J-Ia ClJhlnaHllTt
iHua
]0
- счетоводна политикаpdf
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- счетоводна политикаpdf
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EYA2ap lfcx HH6ecm XOAaUmAlf tlIulUlHC06 Omlem1a 20aWmma Ja_plUaalqa JrT 3~J220~4
CblJIUCHO p33ITOpel6nTC H3 KOlCKca Ha TPYt1a pa6()fOlaTemlT I1Ma m)(hJI)KeHHCla llallJlaTll HIll
npeKpUTJrBaHe lia TpYllOBllH IOlUBOP CJIeIHJfTe 06e31ICTeHrrJr
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1a HeH31l0J13Ba(] JTJlaTeH lOlHllIeH o-rnyeK - aa CbOTBeTHHTe lO)II1Hll 3n HpeMeTO KOeTO ee
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IIpHmaBaT KaTO pa1xOJJ B OTlCT3 33 FI(c06XBlTllHI [(OXOillJ lIepJ10~3 B Koiiro e nWJUifeH TpYIbT
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HelIfCKOHTHpallltlT3 H1 eplU llhJIt(IfMIITe BHOCKI1 IIO COIl1alHOTO H mpaslIo OCHrYPlillaHe CC
npH3HBBlIT K3TOTtChrTI paaxo H 3alhlt(eHWc B He[(HlKOliTHpan pa3Mep llIe~HO H H nepHOcW 113
lIltllHCJIeHHC H3 CbOTBeTHHTC c~OXO[lf e KORTO TC (a lB[paltlHH
Kbol flltlTUTa nu FlClIill Qll1H3HCl3 ONeT llPKCCTBOTO IlpaBH O(ClIKa HU OqBKBHIIHTe
paaXOl1l no HaTpYllliallUlTC (0 KOMnCIJeHpye~m OTrryeKII KOJr1lt) 113IDWTCH3
KaTO pe3)JITaT OT HelIanOJI3B3110TO npaBO H3 H3lpynaH OTIIYCK O[(eIlKaTltI He ce BKillOlS3T
IIpHMH8IITeJInltJT3 IIpeUCHKa B HeJJl1CKOHTHpan pa3Mep Ha pa3XOlHTC 8a BnOCKll no
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IIplI naCTbnBltlHe Ha neIICllOHHa B[ap3eT ofieaIIeTCHIIC KoeTO L I3BHCIIMOT 01 TPYilOBllH CTWK D
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th~l l3Tanl Ha nptKpltlTRB3He lIa TpYlOBOTO IIP3BOOTHOTIIellllC lIo CBOHTe xap3(ICplICTHKI-I Te3ll
cxeMII rrpe[(lTaDlJIB3T lVI3HOBe C leqmIIHpltlHH 1I0XOlP1
tblllCJIelmeTO Ha p33Mepa Ha TC31f 3an1I)HHWi Hanara 4ltlCTlleTO 113 KD~JllIqH[(l1paHH aKTIOepll a3 lltl MO)Ke I(J ce onpeleJIIf THXHaTa eenIIlHltl CTOHHOCT KbM laTaT] Ha OTlC-r3 no
KOHTO Te ee npelCT3UHT B OT1CTltl aa (jJlfHaHcollOTO lt~bCTOHlIHe KOpHIHpana c p3aMcp3 Ha
nenp1I3HClTlTe at-notpcKH TI(IaJI6n H 3ary611 a peu H3MeHCliKeTO H (TOHHO(TTa lIM 3M
lljlH3HaTHle 3KTlOCP(KH nelltl)1611 H 8nyGH - D OTQeTa 8a Hce06xHa-IHWi JOXOI
LAHhI1H UbpYyaOXOM HUC ilbJDKHIoIHHT TeKiTUO [(3HbK ce K8lHcmrB3 ( IIOMOllJd H3 IlaHhIHHTe CTaBKlf H CHJIn HJIH
IIplieTI-ITC 3a CllCTB3mlI (T3BKII KbM 1[3Ta13 Ha OTlHTaHe 06iJaJaCMaTa IICaIOa ce pa3JIHJaHa
OT CleTOBO[(Imm nelaJI6a llJIl-I 1UI[(OTO HRKOH lOXOl(H II pa3xoIUI ce ClHTal 8ltl OMalUC1H Il)JH
WIlbtHO rrpHaHJTll HJIH illlOTO RpCMeTO lCl Koen) Te e3 OllIH OfiW[aeMli lLll l311blHO
llpl13I13TII CC pa3rl1lClBa npll IIXHOTO jrltIHbqlTO 11 CqeToHO~HO TPCTllpaHC
ITocpe[(eTBO)1 lI3CHBHHJi MeTOll B OTIeTltl a3 qHIHltlHCOBOTO Cb~TOHIIHe OTCpOleH la~bK ec
rrpHmaB3 aa UCIflKH upeMeHHIl pa3JIIIKIf oJeJK1JY Oltl)ltlHCOBaTa CTOMHOltf Ha ~KTIIBIfT II rr3CllBHTC
II HH OTfT H3 (jJlfHBHCOBOTO ChlTOHJlHe II ~hOTBeTHajn [(3HV11l3 OCIIOLM C IJJh)IlOtJeHHC HB
pCII)Tal(lfHTa KOMO HC e npH3HaTa sa IaBblHH l(eJIH KaKTO IT sa BpCMellHH paaJHIKlJ
25
EYAZUP lex lfH(Jecm XolmHl2middotiVl otgtUHUJfC06 omlem 3 ZOOUHumu JU67gtPWBUItIQ Xblf 3 1122014
PalXOi-bj ld i-UHLl(J lU IIlPHOd BKJlf04Ba TlK~Il H OTqJ0lCIT mIHbK llllLK C( IljwfJIIoB) B
OTlera Ja (OXOi-WTC t HJhiJIOIeHI1e na CJY-ldJlTe Ii HIITO TOIl lIpm1STl14d (fl 11)]11
KUJlTO CC np1I3HUBdl D IPy BC(OOXBJTtH Inxol 11JlH c(wpeKTHO Jl K)IJIfTL1 B T03I1
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KO~IUfHaIUlH Tofi CC IlTGIIOWa Hpll OCIeTOIlOJJIIlltJHtTO no UlllHel KOgtl(5IIHHlllfToi
I 2J1lc BbnlHKH)Il llpll 1I()[YIlKo H) flKTlf1l11 H)UT yelllTI HC e mI(T)IIOIlI1i en ~dlrh-lJlIITl B[alTll B KotiTO LI1a~i lUle Cf IIPH1IHlila KaTO 4dCl ()T lenam no n])IQo(5HIlUTC Ho
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cBh-IIO-leu2JllC
JlPOlJ1l3ltl1
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ByftZllP lfex Ihwecm XOJ1()m-tlt Aa oVUHWiC06 OmOfem Ill zo(uuama Ill6bplUfJQlqll Kblt JJ22014
]l8HlpeleJleHH( HO Lpe~ll Hj rtIJHIllHOIO OfiIUOTO CbGpalllC Hn nTdlHOHCpmt fCjK1)1I1HI1Tt
ll1fll1lPllTlI ce IlJnmWlt1T KOI nTO lP H~IL7IJllld I
COfWTUCHH ~UIIIH
Pltl3X01lI1I( mKTICHI11( ()OlrRCHI1 Cl lljJt-llWlf K110 IfIDlUWHHC Il COOlTBCHILfI
IiUJillaJI HhIl (jlllHltlHCl(fll1l (ITIPT IW CbCf(llll1( Ktrafn cn(jlTllClIl1H dKlll111 ce
lJpeH3UWH It lP Kpe21Hfl1pll l lltlJlllTltlJHI B pel~3ITT Hltl rolla llCL]aJI(m waJ
B )ifOTICf38 IlcCnfillltlTllHfIl(lXOl
1((IHBCPI raquoP~~H OGIIII ltlTVUf
K01nTO (e 11wnaT HPI 1I0(TbTVICHlmT1 ce
TgtIXHOTO I13l1BaHej
KPl1111QHII C4lTOH() tHII1IIFI1EIlWl11 JJPlllil1l311H~IIlJl OUM1KIt
Hyuap lfcx HHOeuroCm XU1dwuA( oVUHUHC06 nmgtteuroJn 3H ltOOUHUma lU6opW6UlqH J(lgtM Jl122014
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HH(HKnupll 1 U[CIWHKltl H
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KUlfTO nOlld]dT II
CC ()jCHJjH~T 38
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naPbK()Jl(J((TBmo
1KTIIBH rf1mmHI1 no
IlHCKOHfl1paTIH C llhPH(H1HIltL1HHH
H3ITICJl1 HdfOHT1ltl (TOHH(lCT Hl fllt1])W-llII1T( THJToql
mTCpHaJ1HH 10111)CI1 COl llOH[lt(CIII1 HJlll O(Tapt~[11 HnvlIU l1)lJl IOl(THlIJ() IUl1 HMa clIq Il
IIPUlltlt(I[Hlt HM 1CIl1 RlgtD nctKH cJIyraii peflJTIllYCiltl l1OIIHO(f npCCTJBJHHltl Hlll-W6pflTl
()JeHKl Hd J)b3CTlt)IOlIl1IlTn (f()]lTIOCT IJ (t O(JHJHHnl llil
nOT()I11 II lO)1CJITI nltl 01 tHTeHTltl Tam ()]lellKd umCKDl iW lllatIa10H OT PilLjll~lHll
~CTOO)OI HH 3d UIleHflDltlne II [I wmpaTiH npelCHKa OTHO[I]O 04UKDltlHHre (jhIClnH napW1HH
[()TOlHlf)1IlCK()IITOJ)nltlClaDKltl
l1PU6It)IfTeIHa ()[~eTlIa 1lt1 OI(pO~IeH 11 ~aHlgtI(1t
fIpl1mltlBo1Hcro nO) ())CPUI(HHTl ltllrblHIl H ml(HllH BKJll(jlDH (hCTlBJIJeIO 111 CCplIfl ()j
IOUyCKdTfHJl IIaupHgtrrp 1PlilCTROTO ]0 OI~IHH BpeiICIO B1ltTdH(IKHKJHI Hd
HpCMCHHH IX13JIl1KH laoIH C Bb3j()~j(II() BpC~lCI]mre pa3_[fKU 1 1ft TnJ(rltlll(lBCHIl Il
hYll2UI) 1~x HUI~(m XOllaUH-~AJl
lPUHUHC08 OmlCln 3U 20aUHama 3U011)1I8Uqu KbM ]1122014
npOHIIU111
IIPOBllllll1rC jflr(lT JOl OhWlT pd3rpaHllyellll OT llp~nrlt TT1tCHBI1 -ITlOTO Cbll~eCTH)lld fle(11-1lJOCT OlHO(IJO np(HlKICIHTO HII BbB IljlejeIO Il Cy~l[Ild lid (LW~1KaTl J[O-llIT1WlIlIHC
Y~IHIIHII HI(Jnnn II uaenBIi YCJT0BHl1TC naCHBn Tid lPIClIBOJU HC ca IIpnmdTl1 HO ca OllOBPCTtlIH OCIlt1i aKO
Dfnl())KHOend l0l T13XO(JlIU l()T(lK 111 jWCPCli Ch7npAdW IlKOII()~1114CCKII llW1311 e O1a)IC4(H
HbHBPCMCTO
YCHlIIlIl1TCIIHI1BlI
jYbKOBO(middot1l)OTU
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fJuIHlHC06 Omlem 3a 2oi)uHlma 1l6bpIllUaUl J7gt~f 3 l bull 122 ()l4
Bb8HI1](lla~d rpClllKltl
B
PEKJA(lIfJIIJ(ll1HTl ICK-WcuqmKdllI11Tt lll(JCTanmnmT npOMt1T1 H npC1CTllHIWT() Ha O1ICIIlI
tPllllUnCOllfilP OT-WIH cue JIOlTurllIf HJ HdT(1H lIXIBHT emHPCKJtaCwtllIKUHH (C
OTItfl1 CC rrpltCIJIlJl iIOrn~jllnj()cH OTHI ld
(HhP-fAHI1TJ11l1 11 C(b1KI1 MfJI(JY TJlX IlPYiKCtTllOj(1 llla8KI HlHCIBdHHJl1U IIU -1((24 npn OIPCCilllIe 11 OUBeCTHllaHl J-Ia ClJhlnaHllTt
iHua
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- счетоводна политикаpdf
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OTlera Ja (OXOi-WTC t HJhiJIOIeHI1e na CJY-ldJlTe Ii HIITO TOIl lIpm1STl14d (fl 11)]11
KUJlTO CC np1I3HUBdl D IPy BC(OOXBJTtH Inxol 11JlH c(wpeKTHO Jl K)IJIfTL1 B T03I1
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KO~IUfHaIUlH Tofi CC IlTGIIOWa Hpll OCIeTOIlOJJIIlltJHtTO no UlllHel KOgtl(5IIHHlllfToi
I 2J1lc BbnlHKH)Il llpll 1I()[YIlKo H) flKTlf1l11 H)UT yelllTI HC e mI(T)IIOIlI1i en ~dlrh-lJlIITl B[alTll B KotiTO LI1a~i lUle Cf IIPH1IHlila KaTO 4dCl ()T lenam no n])IQo(5HIlUTC Ho
dKnlBa fj)lH K)TO 41lT 01 Cj[lTlllTH)ra pllXOlHd TTOJI1IlHJl K)Kro TOlM f lIPlI)[()tIDIO 11
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ll1fll1lPllTlI ce IlJnmWlt1T KOI nTO lP H~IL7IJllld I
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lJpeH3UWH It lP Kpe21Hfl1pll l lltlJlllTltlJHI B pel~3ITT Hltl rolla llCL]aJI(m waJ
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1lt(1011( 1il OGl~HeHWJ 1111 ~UIJJIl1 $fWUnCOH flKTHH L1H Ipynl (IT ltlHHal](ODII ltlKTllHII pa11I1IHI m
I(dTlIOPIIHTU lIa ltlKTHlm no (IIPltlDClVIYIHl CTW1110CT H neW)lOltlTl
HH(HKnupll 1 U[CIWHKltl H
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KUlfTO nOlld]dT II
CC ()jCHJjH~T 38
nllC[lllVBltl [110
naPbK()Jl(J((TBmo
1KTIIBH rf1mmHI1 no
IlHCKOHfl1paTIH C llhPH(H1HIltL1HHH
H3ITICJl1 HdfOHT1ltl (TOHH(lCT Hl fllt1])W-llII1T( THJToql
mTCpHaJ1HH 10111)CI1 COl llOH[lt(CIII1 HJlll O(Tapt~[11 HnvlIU l1)lJl IOl(THlIJ() IUl1 HMa clIq Il
IIPUlltlt(I[Hlt HM 1CIl1 RlgtD nctKH cJIyraii peflJTIllYCiltl l1OIIHO(f npCCTJBJHHltl Hlll-W6pflTl
()JeHKl Hd J)b3CTlt)IOlIl1IlTn (f()]lTIOCT IJ (t O(JHJHHnl llil
nOT()I11 II lO)1CJITI nltl 01 tHTeHTltl Tam ()]lellKd umCKDl iW lllatIa10H OT PilLjll~lHll
~CTOO)OI HH 3d UIleHflDltlne II [I wmpaTiH npelCHKa OTHO[I]O 04UKDltlHHre (jhIClnH napW1HH
[()TOlHlf)1IlCK()IITOJ)nltlClaDKltl
l1PU6It)IfTeIHa ()[~eTlIa 1lt1 OI(pO~IeH 11 ~aHlgtI(1t
fIpl1mltlBo1Hcro nO) ())CPUI(HHTl ltllrblHIl H ml(HllH BKJll(jlDH (hCTlBJIJeIO 111 CCplIfl ()j
IOUyCKdTfHJl IIaupHgtrrp 1PlilCTROTO ]0 OI~IHH BpeiICIO B1ltTdH(IKHKJHI Hd
HpCMCHHH IX13JIl1KH laoIH C Bb3j()~j(II() BpC~lCI]mre pa3_[fKU 1 1ft TnJ(rltlll(lBCHIl Il
hYll2UI) 1~x HUI~(m XOllaUH-~AJl
lPUHUHC08 OmlCln 3U 20aUHama 3U011)1I8Uqu KbM ]1122014
npOHIIU111
IIPOBllllll1rC jflr(lT JOl OhWlT pd3rpaHllyellll OT llp~nrlt TT1tCHBI1 -ITlOTO Cbll~eCTH)lld fle(11-1lJOCT OlHO(IJO np(HlKICIHTO HII BbB IljlejeIO Il Cy~l[Ild lid (LW~1KaTl J[O-llIT1WlIlIHC
Y~IHIIHII HI(Jnnn II uaenBIi YCJT0BHl1TC naCHBn Tid lPIClIBOJU HC ca IIpnmdTl1 HO ca OllOBPCTtlIH OCIlt1i aKO
Dfnl())KHOend l0l T13XO(JlIU l()T(lK 111 jWCPCli Ch7npAdW IlKOII()~1114CCKII llW1311 e O1a)IC4(H
HbHBPCMCTO
YCHlIIlIl1TCIIHI1BlI
jYbKOBO(middot1l)OTU
HW12ap lJex ffll6eCm YOlrlUlu~A4
fJuIHlHC06 Omlem 3a 2oi)uHlma 1l6bpIllUaUl J7gt~f 3 l bull 122 ()l4
Bb8HI1](lla~d rpClllKltl
B
PEKJA(lIfJIIJ(ll1HTl ICK-WcuqmKdllI11Tt lll(JCTanmnmT npOMt1T1 H npC1CTllHIWT() Ha O1ICIIlI
tPllllUnCOllfilP OT-WIH cue JIOlTurllIf HJ HdT(1H lIXIBHT emHPCKJtaCwtllIKUHH (C
OTItfl1 CC rrpltCIJIlJl iIOrn~jllnj()cH OTHI ld
(HhP-fAHI1TJ11l1 11 C(b1KI1 MfJI(JY TJlX IlPYiKCtTllOj(1 llla8KI HlHCIBdHHJl1U IIU -1((24 npn OIPCCilllIe 11 OUBeCTHllaHl J-Ia ClJhlnaHllTt
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]0
- счетоводна политикаpdf
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- счетоводна политикаpdf
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ByftZllP lfex Ihwecm XOJ1()m-tlt Aa oVUHWiC06 OmOfem Ill zo(uuama Ill6bplUfJQlqll Kblt JJ22014
]l8HlpeleJleHH( HO Lpe~ll Hj rtIJHIllHOIO OfiIUOTO CbGpalllC Hn nTdlHOHCpmt fCjK1)1I1HI1Tt
ll1fll1lPllTlI ce IlJnmWlt1T KOI nTO lP H~IL7IJllld I
COfWTUCHH ~UIIIH
Pltl3X01lI1I( mKTICHI11( ()OlrRCHI1 Cl lljJt-llWlf K110 IfIDlUWHHC Il COOlTBCHILfI
IiUJillaJI HhIl (jlllHltlHCl(fll1l (ITIPT IW CbCf(llll1( Ktrafn cn(jlTllClIl1H dKlll111 ce
lJpeH3UWH It lP Kpe21Hfl1pll l lltlJlllTltlJHI B pel~3ITT Hltl rolla llCL]aJI(m waJ
B )ifOTICf38 IlcCnfillltlTllHfIl(lXOl
1((IHBCPI raquoP~~H OGIIII ltlTVUf
K01nTO (e 11wnaT HPI 1I0(TbTVICHlmT1 ce
TgtIXHOTO I13l1BaHej
KPl1111QHII C4lTOH() tHII1IIFI1EIlWl11 JJPlllil1l311H~IIlJl OUM1KIt
Hyuap lfcx HHOeuroCm XU1dwuA( oVUHUHC06 nmgtteuroJn 3H ltOOUHUma lU6opW6UlqH J(lgtM Jl122014
1lt(1011( 1il OGl~HeHWJ 1111 ~UIJJIl1 $fWUnCOH flKTHH L1H Ipynl (IT ltlHHal](ODII ltlKTllHII pa11I1IHI m
I(dTlIOPIIHTU lIa ltlKTHlm no (IIPltlDClVIYIHl CTW1110CT H neW)lOltlTl
HH(HKnupll 1 U[CIWHKltl H
~lpKC(fBOTO
KUlfTO nOlld]dT II
CC ()jCHJjH~T 38
nllC[lllVBltl [110
naPbK()Jl(J((TBmo
1KTIIBH rf1mmHI1 no
IlHCKOHfl1paTIH C llhPH(H1HIltL1HHH
H3ITICJl1 HdfOHT1ltl (TOHH(lCT Hl fllt1])W-llII1T( THJToql
mTCpHaJ1HH 10111)CI1 COl llOH[lt(CIII1 HJlll O(Tapt~[11 HnvlIU l1)lJl IOl(THlIJ() IUl1 HMa clIq Il
IIPUlltlt(I[Hlt HM 1CIl1 RlgtD nctKH cJIyraii peflJTIllYCiltl l1OIIHO(f npCCTJBJHHltl Hlll-W6pflTl
()JeHKl Hd J)b3CTlt)IOlIl1IlTn (f()]lTIOCT IJ (t O(JHJHHnl llil
nOT()I11 II lO)1CJITI nltl 01 tHTeHTltl Tam ()]lellKd umCKDl iW lllatIa10H OT PilLjll~lHll
~CTOO)OI HH 3d UIleHflDltlne II [I wmpaTiH npelCHKa OTHO[I]O 04UKDltlHHre (jhIClnH napW1HH
[()TOlHlf)1IlCK()IITOJ)nltlClaDKltl
l1PU6It)IfTeIHa ()[~eTlIa 1lt1 OI(pO~IeH 11 ~aHlgtI(1t
fIpl1mltlBo1Hcro nO) ())CPUI(HHTl ltllrblHIl H ml(HllH BKJll(jlDH (hCTlBJIJeIO 111 CCplIfl ()j
IOUyCKdTfHJl IIaupHgtrrp 1PlilCTROTO ]0 OI~IHH BpeiICIO B1ltTdH(IKHKJHI Hd
HpCMCHHH IX13JIl1KH laoIH C Bb3j()~j(II() BpC~lCI]mre pa3_[fKU 1 1ft TnJ(rltlll(lBCHIl Il
hYll2UI) 1~x HUI~(m XOllaUH-~AJl
lPUHUHC08 OmlCln 3U 20aUHama 3U011)1I8Uqu KbM ]1122014
npOHIIU111
IIPOBllllll1rC jflr(lT JOl OhWlT pd3rpaHllyellll OT llp~nrlt TT1tCHBI1 -ITlOTO Cbll~eCTH)lld fle(11-1lJOCT OlHO(IJO np(HlKICIHTO HII BbB IljlejeIO Il Cy~l[Ild lid (LW~1KaTl J[O-llIT1WlIlIHC
Y~IHIIHII HI(Jnnn II uaenBIi YCJT0BHl1TC naCHBn Tid lPIClIBOJU HC ca IIpnmdTl1 HO ca OllOBPCTtlIH OCIlt1i aKO
Dfnl())KHOend l0l T13XO(JlIU l()T(lK 111 jWCPCli Ch7npAdW IlKOII()~1114CCKII llW1311 e O1a)IC4(H
HbHBPCMCTO
YCHlIIlIl1TCIIHI1BlI
jYbKOBO(middot1l)OTU
HW12ap lJex ffll6eCm YOlrlUlu~A4
fJuIHlHC06 Omlem 3a 2oi)uHlma 1l6bpIllUaUl J7gt~f 3 l bull 122 ()l4
Bb8HI1](lla~d rpClllKltl
B
PEKJA(lIfJIIJ(ll1HTl ICK-WcuqmKdllI11Tt lll(JCTanmnmT npOMt1T1 H npC1CTllHIWT() Ha O1ICIIlI
tPllllUnCOllfilP OT-WIH cue JIOlTurllIf HJ HdT(1H lIXIBHT emHPCKJtaCwtllIKUHH (C
OTItfl1 CC rrpltCIJIlJl iIOrn~jllnj()cH OTHI ld
(HhP-fAHI1TJ11l1 11 C(b1KI1 MfJI(JY TJlX IlPYiKCtTllOj(1 llla8KI HlHCIBdHHJl1U IIU -1((24 npn OIPCCilllIe 11 OUBeCTHllaHl J-Ia ClJhlnaHllTt
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- счетоводна политикаpdf
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- счетоводна политикаpdf
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Hyuap lfcx HHOeuroCm XU1dwuA( oVUHUHC06 nmgtteuroJn 3H ltOOUHUma lU6opW6UlqH J(lgtM Jl122014
1lt(1011( 1il OGl~HeHWJ 1111 ~UIJJIl1 $fWUnCOH flKTHH L1H Ipynl (IT ltlHHal](ODII ltlKTllHII pa11I1IHI m
I(dTlIOPIIHTU lIa ltlKTHlm no (IIPltlDClVIYIHl CTW1110CT H neW)lOltlTl
HH(HKnupll 1 U[CIWHKltl H
~lpKC(fBOTO
KUlfTO nOlld]dT II
CC ()jCHJjH~T 38
nllC[lllVBltl [110
naPbK()Jl(J((TBmo
1KTIIBH rf1mmHI1 no
IlHCKOHfl1paTIH C llhPH(H1HIltL1HHH
H3ITICJl1 HdfOHT1ltl (TOHH(lCT Hl fllt1])W-llII1T( THJToql
mTCpHaJ1HH 10111)CI1 COl llOH[lt(CIII1 HJlll O(Tapt~[11 HnvlIU l1)lJl IOl(THlIJ() IUl1 HMa clIq Il
IIPUlltlt(I[Hlt HM 1CIl1 RlgtD nctKH cJIyraii peflJTIllYCiltl l1OIIHO(f npCCTJBJHHltl Hlll-W6pflTl
()JeHKl Hd J)b3CTlt)IOlIl1IlTn (f()]lTIOCT IJ (t O(JHJHHnl llil
nOT()I11 II lO)1CJITI nltl 01 tHTeHTltl Tam ()]lellKd umCKDl iW lllatIa10H OT PilLjll~lHll
~CTOO)OI HH 3d UIleHflDltlne II [I wmpaTiH npelCHKa OTHO[I]O 04UKDltlHHre (jhIClnH napW1HH
[()TOlHlf)1IlCK()IITOJ)nltlClaDKltl
l1PU6It)IfTeIHa ()[~eTlIa 1lt1 OI(pO~IeH 11 ~aHlgtI(1t
fIpl1mltlBo1Hcro nO) ())CPUI(HHTl ltllrblHIl H ml(HllH BKJll(jlDH (hCTlBJIJeIO 111 CCplIfl ()j
IOUyCKdTfHJl IIaupHgtrrp 1PlilCTROTO ]0 OI~IHH BpeiICIO B1ltTdH(IKHKJHI Hd
HpCMCHHH IX13JIl1KH laoIH C Bb3j()~j(II() BpC~lCI]mre pa3_[fKU 1 1ft TnJ(rltlll(lBCHIl Il
hYll2UI) 1~x HUI~(m XOllaUH-~AJl
lPUHUHC08 OmlCln 3U 20aUHama 3U011)1I8Uqu KbM ]1122014
npOHIIU111
IIPOBllllll1rC jflr(lT JOl OhWlT pd3rpaHllyellll OT llp~nrlt TT1tCHBI1 -ITlOTO Cbll~eCTH)lld fle(11-1lJOCT OlHO(IJO np(HlKICIHTO HII BbB IljlejeIO Il Cy~l[Ild lid (LW~1KaTl J[O-llIT1WlIlIHC
Y~IHIIHII HI(Jnnn II uaenBIi YCJT0BHl1TC naCHBn Tid lPIClIBOJU HC ca IIpnmdTl1 HO ca OllOBPCTtlIH OCIlt1i aKO
Dfnl())KHOend l0l T13XO(JlIU l()T(lK 111 jWCPCli Ch7npAdW IlKOII()~1114CCKII llW1311 e O1a)IC4(H
HbHBPCMCTO
YCHlIIlIl1TCIIHI1BlI
jYbKOBO(middot1l)OTU
HW12ap lJex ffll6eCm YOlrlUlu~A4
fJuIHlHC06 Omlem 3a 2oi)uHlma 1l6bpIllUaUl J7gt~f 3 l bull 122 ()l4
Bb8HI1](lla~d rpClllKltl
B
PEKJA(lIfJIIJ(ll1HTl ICK-WcuqmKdllI11Tt lll(JCTanmnmT npOMt1T1 H npC1CTllHIWT() Ha O1ICIIlI
tPllllUnCOllfilP OT-WIH cue JIOlTurllIf HJ HdT(1H lIXIBHT emHPCKJtaCwtllIKUHH (C
OTItfl1 CC rrpltCIJIlJl iIOrn~jllnj()cH OTHI ld
(HhP-fAHI1TJ11l1 11 C(b1KI1 MfJI(JY TJlX IlPYiKCtTllOj(1 llla8KI HlHCIBdHHJl1U IIU -1((24 npn OIPCCilllIe 11 OUBeCTHllaHl J-Ia ClJhlnaHllTt
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- счетоводна политикаpdf
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- счетоводна политикаpdf
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hYll2UI) 1~x HUI~(m XOllaUH-~AJl
lPUHUHC08 OmlCln 3U 20aUHama 3U011)1I8Uqu KbM ]1122014
npOHIIU111
IIPOBllllll1rC jflr(lT JOl OhWlT pd3rpaHllyellll OT llp~nrlt TT1tCHBI1 -ITlOTO Cbll~eCTH)lld fle(11-1lJOCT OlHO(IJO np(HlKICIHTO HII BbB IljlejeIO Il Cy~l[Ild lid (LW~1KaTl J[O-llIT1WlIlIHC
Y~IHIIHII HI(Jnnn II uaenBIi YCJT0BHl1TC naCHBn Tid lPIClIBOJU HC ca IIpnmdTl1 HO ca OllOBPCTtlIH OCIlt1i aKO
Dfnl())KHOend l0l T13XO(JlIU l()T(lK 111 jWCPCli Ch7npAdW IlKOII()~1114CCKII llW1311 e O1a)IC4(H
HbHBPCMCTO
YCHlIIlIl1TCIIHI1BlI
jYbKOBO(middot1l)OTU
HW12ap lJex ffll6eCm YOlrlUlu~A4
fJuIHlHC06 Omlem 3a 2oi)uHlma 1l6bpIllUaUl J7gt~f 3 l bull 122 ()l4
Bb8HI1](lla~d rpClllKltl
B
PEKJA(lIfJIIJ(ll1HTl ICK-WcuqmKdllI11Tt lll(JCTanmnmT npOMt1T1 H npC1CTllHIWT() Ha O1ICIIlI
tPllllUnCOllfilP OT-WIH cue JIOlTurllIf HJ HdT(1H lIXIBHT emHPCKJtaCwtllIKUHH (C
OTItfl1 CC rrpltCIJIlJl iIOrn~jllnj()cH OTHI ld
(HhP-fAHI1TJ11l1 11 C(b1KI1 MfJI(JY TJlX IlPYiKCtTllOj(1 llla8KI HlHCIBdHHJl1U IIU -1((24 npn OIPCCilllIe 11 OUBeCTHllaHl J-Ia ClJhlnaHllTt
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- счетоводна политикаpdf
-
- счетоводна политикаpdf
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HW12ap lJex ffll6eCm YOlrlUlu~A4
fJuIHlHC06 Omlem 3a 2oi)uHlma 1l6bpIllUaUl J7gt~f 3 l bull 122 ()l4
Bb8HI1](lla~d rpClllKltl
B
PEKJA(lIfJIIJ(ll1HTl ICK-WcuqmKdllI11Tt lll(JCTanmnmT npOMt1T1 H npC1CTllHIWT() Ha O1ICIIlI
tPllllUnCOllfilP OT-WIH cue JIOlTurllIf HJ HdT(1H lIXIBHT emHPCKJtaCwtllIKUHH (C
OTItfl1 CC rrpltCIJIlJl iIOrn~jllnj()cH OTHI ld
(HhP-fAHI1TJ11l1 11 C(b1KI1 MfJI(JY TJlX IlPYiKCtTllOj(1 llla8KI HlHCIBdHHJl1U IIU -1((24 npn OIPCCilllIe 11 OUBeCTHllaHl J-Ia ClJhlnaHllTt
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- счетоводна политикаpdf
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- счетоводна политикаpdf
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