AyAnropcnnfi orqer
Transcription
AyAnropcnnfi orqer
International Auditing Company LLC Me*dy uap odtas Ay 0 um opcr as Kounauus Russell Bedford BC Int ern ati on aI Consulting F irm L LC Metc|ytap oduas Koucatmuwzo aatt iDupna AyAnropcnnfi orqer l Member of Russell Bedford International, with afliliated offrces worldwide Kazakhstan Republic of Almaty, Registered Office: 44a, 2, Luganskogo Street, TOO<<Konuxan-Of,n> OhxaHcoaar orqerHocrbsa 2013r of,,44a, 2, Lugrnskogo sfr.@ostyk-satpaeva) Almety c,,0500(Xf,Republic of Kazakhctsn Tz +1Q27)399t0 00,399t0 01.3998t 18 Fz+1Q27)399E0 06 E: inf@rbpartners.kz W: www.rbpartners,kz nPoAyAHPOBAHHMOHHAHCOBAR OTT|ETHOCTb Toaapru4ecraa c orpaHhrteHHoiiorBeTcrBeH Hocrbto ((KonbxaH_Ofi,|)) 3a zod, sdKoHque.auilcn 3l dexafipn 2013eola c Sownro,4eHue M Helm€ucuMoeoaydumopa llodeomoenenoe coomeemcmeuuc MexdyHapodHbrwu Cmondapmanu(huHaHcoeoilOmraemnocmu Memhrof Ro*scHB.dford trrraatrom[ xtfb efrthtcd ofic"r *1il6*rdr Reglrrrrcd ofllcer {{a, t, LugenrkogostH-At sr ncanrue lGu*rt*n "r I I I T I I I I Toaapru4ecrao c orpaHhr{eHHoi orgerfi eeHHocrb}o <Koauxax-Ofiar> Ohxaxcoean orqerHocrb3a roA, 3aKoH'.{uswnilcn 31 4exa6pn 2013 ro4a coAEPH{AH14E E AvAt4TOPCKOE 3AK/llot{EH14 3 Orqer o 0hHaHcoBoM no.nolxeHhh 7 Orqer o coBoKynHoMAoxoAe 9 Orqer o ABr4)KeHhh AeHelKHbrxcpeAcrB 11 Orqer 06 h3MeHeHhf,xB Kanhra.ne t4 fl prruevannn x $Nxaxcoeofi or,{erHocrh 16-39 I I -t I tt t t t I I I I I I t 0r. t Partne Toaapr u4ecreoc orpaH!4,{eH xofi oreerfi eeHHocrb}o <Konuxan-Ofin>> <Drxancoeanor'{erHocrb3a roA, taxox.{uauJuic" 3t 4e*a6j"-ots .oli llo4raepx4exhe pyKoBoAcraao6 orsercrBeHHocrr4 3a noAroroBxy eryrBepxAeHhe eraxaxcoaoi orrrerHocr,,r 3a nep],roA, aaxoH,rheulaicn31 4exa6pn 2013 ro4a. c qeluro pa3rpaHilqeHhF orBercrBeHHOCTh ayAhropoB h pyKo8oAcrBaB OTHOUeHhh $r,rxarcoao' orqerHocrh Toaapru.lecreac orpaxuvexxofiorBercr'eHHocrblo(Konb)xan-oia> (4aree - <flpe4npranrre') c4enaHoHxxecneAy,ou{ee 3anB/reHhe, KoropoeAon}KHo paccMarphBarbcr coBMecrHoc onilcaHheMo6nraxnocrei ayAhropoB,coAepxaulhMcR B npeAcraBneHHoM 3aKrroqeHHh He3aBhchMbrx ayAhropoB. 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Bmecro 3roro co KoMnaHhh, yAoBnerBopnrcu.lhe onpeAeneHfito coBMecrHbtx npeAnpurluh, yqhrbtBatorcn no f l p r u e H e H r e 3 T o r o c r a H A a p r a H e o K a x e r B n v A H u AH a $ r u a H c o a o e n o / r o x e H h e K o M n a H h r l . &P".tnd t ToBa p Hu.{eqrBoc orpa H!,rqe HHot orBercreeH Hocrbro t I I T t t T n Konuxax-Ofiau> Oyrnancosan or'{erHocrb3a roA,3axoH'{uawuilca 314exa6pn 2013 ro4a M C O O ( I F R S )L 2 < < P a c x p u r r r er , r H Q o p M a q h vo A o r r A xy q a c r h f l B A p y r h x K o M n a H h R X ) M C O O ( I F R S )1 2 c o 4 e p x r a r B c e r p e 6 0 B a H r , l r K p a c K p b r r h f o r a r - r $ o p r v r a q r aKroar, o p b r e p a H e e n p e . q y c M a r p h B a n i l c bM C O O ( l A S ) 2 / e q a c r h x o H c o , n r 4 r p o a a H n o i l $ r n a H c o a o i o r q e r H o c r r 4 , a r a K x ( e B c e r p e 6 o B a H h r K p a c K p b r n l o r , + r $ o p r v r a q h h ,K o r o p b r e p a H e e n p e A y c M a r p u B a n / c b M C O O ( l A S ) 3 1 r M C O O ( l A S ) 2 8 . 3 r r , t r p e 6 o a a H h f , K p a c K p b r r r 4 r oi l H $ o p M a q x h o r H o c f l T c n K A o n F M v e a c r n + K o M n a H H t ,Bt A o q e p H h x K o M n a H H f i xc, o s A e c t H o i A e F T e n b H o c r h a, c c o l { h 1 4 p o B a H H b1r4xc r p y K r y p h p o B a H H b rK x o M n a H r n x .B a e 4 e u , H a K o n p ! 4 M e H e H h ec T a H A a p T aH e o K a x e T B / : | 4 A H V n T a H X e p n A H O B b r xT p e 6 o B a n u i l x p a c K p b r r r 4 r or a H $ o p r v r a q r . rouA Aa $ r x a n c o s o e n o , n o l H e H h eu n n Q u n a a c o e b r e p e 3 y n b r a r b r A e R T e , n b H o c r hK o M n a H r h . 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B Hacrof,u{ee BpeMR KoMnaHrR oLleHilBaer B.rthnHile nphMeHeHhfi AaHHoro craHAapra Ha Q u l a H c o a o e n o , r r o x e H h e r Q r u a H c o e u r e p e 3 y n b r a r b r e e A e f l r e n b H o c r h , o A H a K o i n p e A B a p i l T e . n u H s r i a H a n v 3 n o K a 3 a . n ,q r o c y u . l e c r B e H H b rnxo c r e 4 c r a r f i n p t H A T V A rpe6yercn unh A a H H o f o c r a H A a p r a H e o l H r / A a e r c n .C r a n 4 a p r n p h M e H n e r c f l B o r H o u e H H t 4 r o A o B b r xo r q e r H b r x n e p ! 4 o A o B iH a q H H a o u . p , t x clf l F H B a p f l 20L3 r. unu nocre groil aarur. 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P y x o e o 4 c r a oK o m n a u r r n p o a H a n i l 3 i l p o B a . nBoe p o n r H o c r bc y u . { e c r B o B a H Hn np H 3 H a K o ao 6 e c q e n e u h F n p h M e H r r e , n b H oK a K r h B a M AHaril3 npoBoArrcfl, B LracrHocrt'r,8 cBf,3h c Bo3MoxHocrbro cHhlxeHun psrrovtoi c r o h M o c r h a K T r B o B . O c H o a u r e a R c uH a p e 3 y n b T a r a x n p o 1 4 3 B e A e H H o i o q e x x r o c y u - { e c r B h M o c T hT e x H o n o r h q e c K o r o N Q r H a H c o a o f o n , n a H a A e f l T e / t b H o c r l 4o c H o B H b t x r o g , p y K o B o , q c T B on p h u J n o K B b r B o A yo 6 o r c y r c r e r r o 6 e c q e H e H r n H a n p o r F H e H H h h n o o K o H L r a H i l iol B e T H O T OQ , 1 H a H C O B Orf O xKTr,lBOB. O A a A A AB C e XM a T e p h a n b H b r xh H e M a T e p h a n b H b t a cpeAcrB,cocTaBreHHofoaa 6nuxahwufi (ii) Heon pedeneH Hocmb oLteHoK l - l o 4 r o r o a x a Q r a n a H c o e o i o r q e r H o c r r l B c o o r B e r c r B h r ac M C < D Or p e 6 y e r o r p y K o B o A c r B a o n p e A e n e H H b t x o L l e H o K r a 4 o n y u l e n r a i r , B t u + I o u l v x H a o r p a x e H h e c y M M a K T h B o B1 4o 6 n s a r e , n u c r BH a A a r y c o c r a B n e H h n Q r H a H c o a o f i o r q e r H o c r t 4 , a r a K l H e H a o r p a > K e H h e c y M M A o x o A o B h p a c x o A o B g a o r q e r x u t i n e p h o A . O a x r h . r e c x r . i ep e 3 y r b r a r b r M o r y r o r , n h q a r b c f ,o r r a K H Xo L { e H o K Barrcra npeacra g,neFrilndh HaHcoeoil orqerHocrh B cooraerctsN14c 3aKoHoAarenbcrBoM Pecny6nuxn Ka3axcraH,ToBapilulecrBo BeAer cBor 3anHcri B Haqnoralunoi (<renrer). 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Toea pu ulecreo c orpa HHqe Hxoi oreetcree HHocrblo < KOnUXaX-Oinl>r orqerHocrb3a roA,3aKoHt{uBuuilcl31 4exa6pn 2013 ro4a OuHaHcoBaf, l cpeAcrB no AaHHoi peaepaaf,Bnrercn pa:rr'rqeil Me>HAyreKyu{ei cronmocrurc h o ) H h a a e M b t M u n o r o K a M i l A e H e l x H b l x Cyrrnrvra Hocrh' 3aAo,nlHeH 4e6raropcxoil T o B a p H o - M a r e P r a , n b H b l3ea n a c b l ToBapHo-Marepha,nbHble 3anacbl I I t T I I I t I t I T I I t I I roBaPHoOrlenxa ce6ecrormocrh ce6ecrormocrr' pacxoAbl/ BK.n|oLlaeT 14 cTor,rMocTH c p e 4 n e a : a e u e n n o i l npHHl-{hne OCHOBblBaeTcfl Ha MaTepha,nbHblx 3anacoB h x B HaAnelxaqee cocroflHile H Ao Mecra n o H e c e H H b t e H a n p h o 6 p e T e H h er o E a p H o - M a r e p 1 4 a r b H b3l xa n a c o B ,A O B e A e H h e (TM3) yLlhrbrBarcrcn no Ha3HaqeHhf, n p h 3 H a e r c f cl B F 3 a H H b lch H l 4 M x M 3 , n p h 3 H a e r c e K a Kp a c x o A B r o r o r q e r H b r i n e p r o 4 , a K O T O p O M C e 6 e c r o n u o c r b f i c n o / l b 3 o B a H H b tT AOXOA. .QorrocpovnanAe6hropcKafl 3aAorxeHHocrb q h C . n F u { a f , c6no l e e f o A a , n p i l 3 H a e r c n K a KA o n f o c p o q H a n . . 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M e r o A p a B H o M e p H o r o n p n i u o l r u e f r H o f o c n / c a H f i R crohMocrr,l(nnn AnA Haqhc,neHilfl aMOprr43aLlilH npilMeHfleTcn a K T H B a ' c n y x 6 u l c p o x a H o p l r u t a M o p r u 3 a q H h o n p e A e n f l t o T c eH a o c H o B a H t a i l f l p h M e H R e M b t eT o a a p r u 4 e c r e o M c p o K i l c n y x 6 u r o c H o B H b l xc p e A c r B B O r q e r H o M n e p h o A e : Cpoxcnyx6ur 3AaHhFt'lcoopyHeHhR r 6oPY4oaaHne p a 6 o q h eM a u i l H brr, o HCnOpr aBTOTpa raneprSepuilHuleycrpoicrea KoMnbrorepbt o O H c H aM r e6enb npoqHe l-2-50ner 4-20 ^er 1 0 - 2 0r e r 4-5 ner 8 - 1 0r e r 5 - 1 0n e r P a 3 g e a o q H u t eh o u e H o q H u t ea x r h a s l p a 3 B e A O q H b l xC K B a I H H H ' P a 3 B e A O q H b tH e O q e H O q H b l ea K T h B b lB K . t l t O L l a rBc rC e 6 F p a c x o A b l H a 6 y p e H h e p e 3 y n b r a r h B H b l x3 a r p a r . 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B a n P T a , K o r o p a n B e A e r K B o 3 H ! 4 K H o B e H r 4r racK o r o B a , n o r H o r o p h c K a , B B n f l o r c a p o c c u i l c x u i t p y 6 n u , 4 o r u a p C t l l A h e B p o npoAax{h B Barrcre, ourqnoi flpe4nprnrre Kpe4rrnuri H e 3 a K , n l o q a e rc q e n l t n o x e A l K r l p o B a H h r cc B o e i l n o A B e p x e H H o c r i l B a r r g r H o M y p h c K y . pucx f l o , n n r r x a f i p e 4 n p u n l a n 3 a K , n p q a e r c f lB o l l e H K e K p e A h r o c n o c o 6 H o c r r r e x K , n h e H T o BK, o r o p b r e H a M e p e H b rn o K y n a r b B K p e A h r H a o n p e A e n e H H y t oc y M M y . f l p e 4 n p u n r r e p e r y n n p H o o r c n e ) + ( h B a e rc B o | o n o A B e p x < e H H o c r bp H c K a M 6 e a u a 4 e x H u r x A o n r o B A n n r o r o . q r o 6 u t c e e c r h r a K y t o n o A B e p ) + ( e H H o c rKb M 1 4 H h M y M y . T K p e 4 r r n u t f r p h c K , o r H o c f l u 4 u i l c ax g p y r n r ' t Q u H a r c o a u r m a K r h B a M l l p e 4 n p r a r r r n B K . n r c q a t o q r 4 MB, o c H o B H o MA e H e x H b t e c p e A c r B a h A e H e x H b l e 3 K B h B a , n e H T b tB, o 3 H H K a e r v 3 p t 4 c K a B o 3 M o ) r { H o r o H e B b r n o , n H e H h so 6 n g a r e l s c r B K o H T p a T e H T a M i l . P y x o a o 4 c r e o perynnpHo orc,nelKuBaer QhHaHcoBylo HaAeH{Hocrb KoHrpareHToB, hcnonb3yF cBoh 3HaHHR ycnoaui'r MecrHoro pbtHKa. M a x c r m a n u u a F n o A B e p ) + ( e H H o c rKbp e A h r H o M y p H c K y n p e A c r a B r e H a 6 a . n a n c o a o i lc r o h M o c r b r o K a l K A o r oa K r h B a H a o r q e r H y r c A a r y . il n i l x e n p e A c T a B , r r e HMaa K c h M a , n b H a n Ro A B e p l x e H H o c l bK o M n a H H i lK p e A H r H o M yp h c K y B 2 0 1 , 3t r '2 0 1 _ 2r o p a x : T I T I t T ; t t I I I Tbtc.TeHre Hataruexoaaxtae , Q e n u r r 1 4A e H e H { H b t e3 K B hB a , n e H T b l ToproBan h npoqaffAe6hropcKan 3aAorxeHHocrb Hroro naaxcnruanunurfi xpe4nrxuli pr.rcx 3L.t2.20L3 3L.t2.20t2 308 45 008 0 0 308 45 008 VcnoeHure o6nsare,nufi ga Vcnogxureo6neareaucrea no Hanoroo6roxeHhto HeonpedenenHocmu, cyu4ecmgyK,L4ue npu monKoeoHuu Henoeoeoeo 3aKoHodomenbcmeo f l p e 4 n p r n r r e n o A B e p x e H o B A I 4 A H A rH c -e o n p e . q e n e H H o c r e f i o , r H o c n u - { r 4 x cxn o n p e A e r e H h n H a , n o r o B b r xo 6 n 3 a r e r b c r B l a x a x a u r i o r ' { e r H u t i l n e p h o A . f l o c K o , n b K y c y u . l e c r B y t o u l a n H a , f l o r o B a f lc h c r e M a h H a n o r o B o e 3 a K o H o A a r e . n b c r a o4 e f i c r a y r o r B r e q e H H e o r H o c i l T e . n b H oH e n p o A o n x i l T e . n b H o f o n e p t a o A a B p e M e H h , 3 T i l H e o n p e A e r e H H o c r l 6 o l e e g H a q r r e . n b H b tq, e M T e , K o r o p b r e o 6 u r . . . t n o p a 3 B H T b r M r , ' rH a , n o r o B b r M h c H c r e M a M h . f l p h M e H h M b t e H a n o t v B K . n t o q a r c T : H a n o r v c nphcyu{l/ crpaHaM c 6onee H e A p o n o n b 3 o B a r e l e i l , H a . f l o rH a A o 6 a B n e H H y t oc r o h M o c r b , K o p n o p a r h B H b r i l n o 4 o x o 4 H u t i l a a n o r , c o q r a l u H u r i H a . n o r ,H a r o r H H a l , l M y u - { e c r B o . 3 a x o H u l ,o r H o c F U { h e c f l K n p i l M e H h M b r M H a , n o r a M ,H e B c e T A a q e r K o n p o n h c a H b t , h 3 a K o H o A a r e n b c r B o , K o r o p o e n o c r o n H H o p a 3 B h B a e r c f i ,i l M e e r p a 3 n h q H o e h h 3 M e H F t o u . l e e crno n K o B a H V e ,v n p u M e H R e r c FH e n o c , n e A o B a r e n b H o . n e o n p e A e n e H H o c T bB n p H M e H e H u v v p a 3 B u r v v H a r o r o B o r o 3 a K o H o A a T e , n b c T B a 3 A a e T p ! 4 c KT o r o , v r o f l p e 4 n p r n r H | o , B o 3 M o x H o co n p i l A e T c n y n n a T h T b A o n o , 4 H h T e n b H oH a ' . { r 4 c , n e H H bHr ea r o r i l , q T o M o > H e To K a 3 a T b c y u . { e c T B e H H o eo T p H L l a T e r b H o eB r H n H H e H a Q h H aH c o B o e n o . n o l H eHh e f l p e 4 n p n n r r n h p e 3 y nb r a r b t e e A e f lT e , nb H o c r l 4 . llepuod dnn xoqucnexun dononuumenbHbtx Hanoeoa H a n o r o g u t e o p r a H b t H M e r c T n p a B o A o H a q h c , n F T bH a n o r u B T e q e H h e n f l r i l , n e r n o c , n e o K o H q a H h F c o o r B e r c r B v r o u { e r o H a n o r o B o r o n e p h o A a n p h M e H h T e . n b H oK o B c e M H a . f l o r a M( c r a r u n 4 6 H a n o f o B o r o K o A e K c aP e c n y 6 r r a x r aK a : a x c r a n ) . Boguoxcnate dononxumenaH6te HonoaoBb,e o6f,30menbcmao P y x o a o 4 c r a o c q r 4 T a e r ,q r o l - l p e A n p h A r A e , B q e n o M , B b r n o , l H n e r r p e 6 o B a H ! 4 s H a , n o r o B o r o 3 a K o H o a a r e n b c r B a h v c , n o B h n n o 3aK,npLfeHHblM A o f o B o p a M , o r H o c F u 4 H M c FK H a , f l O r a M ,K O T O p b t eB ^ v [ t o r H a e e A e f i r e n b H o c r b h q r o , c , n e A o B a r e , n b H oH, H X a K H e A o n o , n H r 4 T e , 0 b H bHl a e , n o f o B b l eo 6 n g a r e , 4 u c r a aH e B o 3 H h x H y r .O 4 n a x o n o n p r 4 q r H a M ,y K a 3 a H H b t MB b [ . u e ,c o x p a H r e r c n p h c K T o r o , q r o c o o r B e r c r B y l o u l i l e r o c y A a p c r B e H H b r eo p r a H b r M o r y T h H a q e r o n K o B a r b A o r o B o p H b r e n o . n o x e H h R u r $ e 6 o e a n n a H a . n o r o B o r o 3 a K o H o A a r e n b c r e a , 3 r o M o l x e r n p r 4 B e c r h K B o 3 H 1 4 K H o B e H i lcr yc u { e c r B e H H b t xA o n o r H i l T e r b H b t x H a , n o r o B b t xo 6 f f 3 a r e n b c r B .T e r , nx e M e H e e , B c n e A c r B r 4 eB b l u e o n r 4 c a H H b l xH e o n p e A e n e H H o c r e f i e o L { e H K er r c 6 u r x n o r e u l { i l a , n b H b t xA o n o n H h r e / t b H b r x H a , f l o r o g b r x o6nsarenucra,4nn P y x o a o 4 c r B a n p e , q c r a B . n n e r c nH e B o 3 M o x H b r M n p o H 3 B o A h r b o L { e H K h n l o 6 b r x A o n o , n H H r e r b H b r xH a . n o r o B b r x o 6 f f 3 a r e r b c r B , x o r o p b r e M o r y T B o 3 H 1 4 K H y r bB,M e c r e c r o 6 u r u r , r o r H o c n q r 4 M h c f f x H h M u r p a S a r u r h n e H f l M 1 4 , 3 a HecrhorBercrBeHHocrb flpe4nprnrre. 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