FILE - World Bank

Transcrição

FILE - World Bank

Public Disclosure Authorized
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Facsimile:
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(202) 676-0965
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B 100.000
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15.630
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H pa3HbIe goXoqbI" orpa2Kaer
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300 000 T.py6. K KOHiU roga (31.12.94) BblICHI4flOCb, ITo 9imHaHcoBoe noQnoxeHxe
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50.000,
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Ha Cymmy HaxtiCienHHbIX nIpOerHTOB no ccyge genaerc
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800.000
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2. TexHoiJor'i
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(6; 34)
KH4OpMaUiH (3)
3. CToMmocTHaS oLIeHKa (6)
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Ha
- 53)
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[1.1]
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21
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a TKaKme cllegxalibHbIe 4(OHgbI,HpeJgyCMoTpeHHbIe yxipegKTeYIbHbIM
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22
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500-510)
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m3MeHeHmA
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bik OTTeT 0
ripiH6bInaIx II
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BfCfIOZleHH,bICB pacYieT f pf6LbvIfH, HO He
c ronyreHfifeMe
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+ 1I43Hoc, aMOpTH43agiVi, HcTOIueHHe IIpTIpOgHbIXpecypcoB
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3a
CTp. (011), (021), (121)
HeT
+YBernv4eHme
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HajiOrOBbIH
(LHBecTHI.WOHHbIM
- YMembuIeHie
3aqo0i2KcHHOCTx
OTcpOqeHHOf4
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(mHBecTxLVoHHbiI
n0 yruiaTe
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KpCgHT)
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KpegCT)
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HaniOra
Hanora
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- YBewI4eHmIe
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gOXOgOB6y,ii1x
+ YMeHbmeHme
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B pC3y.JbTaTe
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(630, 640,
650, 680, 710, 720,
H
725, 740)
+ YBenitleHne
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3
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+ YMeHbuieRHe pacxogoB 6ygyiiix
- YBenymeHme pacXogoB
6ypyuimx
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3anacoB
CTp. (140)
BanIaHc
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(060, 070)
OT p0poTwegeSTeJIbHoCTm
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gOXOgOB
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(200,210,220,240,
- YBexIiltIeHmege6mTopCKOf4
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pe3yflbTaTe
250, 260)
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3ago0jKeHHOCTH
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B
rIpOI3BOgCTBeHHO-XO351CT]TBeHHONI
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60
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a
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B Ta6Ju4qe
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9: OTtieT o gB2KReHHH
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400
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401-425, 735,740
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040,050,060,070,270,320
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731 O6paniaeMbIe
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970
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KpegHT 072, 070, 060, 080.
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960
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co6CTBCHHbIe
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080 C'qeTa y 6aHKoB-pe3mgeHToB PD
B MHOCTpaHHOR BaJlOiTe.
94
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(A);
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192
193 - BfoweHH.
(A);
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(A);
194 - Bfio.eKIeHH
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(A).
rIo ge6eTy CxIeTOB IIpOBOq5ITC51 CyMMbI lipi4O6peTeHHbIX 6aHKaMII
aKg14N (191, 192) N o6JIxraqgNf (193, 194).
195 - BeKce-,I B IIopTbeJIe 6aHKa (A);
197 - YrITeHHhIe 6aHKoM BeKceJsI, HeorLJIa rIeHHbIe B CpOK (A);
198 - HepeyrlTeHHbilIeBeKCeCJL(A)
HIo KpeTy
cieTOB
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o6JimraIqxfi,
14
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BBegeHHbIX
B
MapT.
143HOC 6bIBH=TX
B 3KcImlyaTaqil
3a qIHBapb
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BBegeHbI B 9KciIyaTaqFno
1 5IHBap1 T'eKyIIero
roga.
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Ha IInOF3BOpCTBO
B iiocJ-egyioDixue
3 ro,ga,
1500 TbIC.
H peajilff3aIim
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Fa
OTxieTHbIR B CyMMax, TbIC. py6.:
1 rog - 2000
2 rom
3 ro,g
-
2100
2180
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Ha go6awieHHyio
CTOHIMOCTb B 9TOT me Iaepiaog, TbIC. py 6 .:
1 rog - 2500
2 roA - 2500
3 rOm - 2700
iVlcIaoJIb3ysI pa3rixHbIe
MeTOgXbI aMOpTRI3a[lIH
HalImciLImTe I3HOC
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3a KaJKbIii
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- 10% B rO,.
rlpocJIegx,1Te
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aMopTI3aII
Ha
3aTpaTbI,
4mmHaHcoBbIe pe3yjibTaTbI,
CyMMy Hajnora Ha nIIpx6 bIb
(tipH CTaBKe 38%).
3agaHie 4.
iipoAaJia
'i1cYliuIC51
Ha
6a.iaHce
cTaHoK,
6aIaHCOBaA
CTOiIMOCTb 1800 TbIC. py6. CYMMa HaxICIieHHOrO
X3HOCa 3a
IepHog
9KciuyaTaii
200 TbIC. py6. CTaHOK npog,aH 3a 3200 ThIC. py6.
KoMuaHns
"Jluxpa"
138
ByxraJiTepCKKHff
yreT
Ha IpIJ17piH5HTHHX N B 6aHKaX PoccHH
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CoCTraBwii 250 TBIC. py6.
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6yxraIrTepCK1Ie
IIpOBOgMKH I oripegeiiHTb
4DHaHCoBbI,i
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5.
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B gefiCTBy1O1fX
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6
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10 MYTH. py6.
Tpe6yeTcs
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6.
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"ABaHrapg"
Hipo3B0gwT
KOMnbIoTepbI.
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C H1pegBap14TeJibHO:
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1000 TBIC. py6.;
6) KaII1[TaJ-IbHa5I apeHga CpOKOM Ha 5 -IeT c yImia-roi
300 TbIC. py6. B
ro0n;
B) OlepaniqOHHa3S
apeHgja
c yrmarof4
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IUrIaTbI 350
TB,IC. py6.
B rog.
Tpe6yeTcsA
IoT,eHIIgaI4ibHbIX
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i-OKynaTelefi.
i1pHBJIeKaTeJIbHoCTb
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OgHOI0 143 roKynaTenefc, npociiegTe
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wrTOCgexIKa C KOMnI0ToepoM gOJTKHa
ipOx3ofrTr
2 sIHBap,I 19x3 r.
2. Ba.iaHC N OTxieT 0 4iHaHCOBbIX pe3yjTbTaTaX
gaHbI Ha lO1.19x3 r.
3. HopMa
aMopTI43a1WH
Ha KoMiibiOTqep IIO TiHeIIHOMy
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4. BanaHc
riOKynaTeYi5T X" Ha MOMeHT CgenKH:
AKTIIB
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600
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300
geHe2KHbIe
500
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200
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TeKyHVe
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100
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800
2000
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2000
139
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5000 T.p. 3aTpaTbI
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H B 6aHKax
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Ha IIPOX3BOACTBO
H peailff3aqiio
3800 T.p. Hajior Ha
OT peajiI4n3aiwx
BbIpyxwKa
npl7[6bIJb
yrIeT Ha HpWH,ppmZHIx
38%.
ariH Ho TCMe "YYTer
3agaHme
geHHbXr
6yMar"
1.
14MeioTc5 cJIepymui
paEHe
aHHie
KonMqecTBo,
aHaJI-iT1xecKo0
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EjgxHZbIn
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MaTepHarla
3anacOB
yqeTa MaTepxaJIoB:
Ce6ec'roKMocTb,
py6.
Bcero
3anacoB
50
600
30000
20
60
650
750
13000
45000
40
100
50
700
800
1000
28000
80000
50000
270
x
216000
"H"
Ha HaxlaYIo MecHUya
rlocTynneHHx
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Mecsfla
no
3
10
15
21
27
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B
np013BoDCTBo
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Ha
200
120
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OuIemITe
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KaRKOr'O MeTo0a oIeHKH Ha CTOIMOCTb OCTaTKa MaTepHaJIOB
110
6aniaicy
Ha KoHeIeq Mec5IRa, a TaKm eJBIx5Hxe
Ha DHHaHcoBbIepe3yYIbTaTi
llpegnpIIpTi.
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2.
rlpiao6peTeHbI
TOBapBI Ha CyMMy 1000 TbIC.
ynrsaxieHR
H)AC. 143 npv106peTeHHo0 iiapTxx
IIpOgaO
T.p. C HaIoeHKR0 B 20%. CyMMa HaIIqeHKx BKnioxiaeT HaJIor
py6.,
BKoIIowiasI
ToBapoB
Ha 800
Ha go6aBJeHHymo
CTO1MOCTb, B3bICKHBaeMbit
C IOKyTIaTenSI.
3amnxTre
6yxraJITepcKiue
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flH lioCTyi1eHxI
peaJIx3aiTg.
OiipegenwrTe 4OHaHcoBbIi
pe3y.TibTaT rioPaJKx
yCJIOBHx, xTO x3,epmKiM
o6pameHKA
CoCTaBx4JIi 45 T.p.
ToBapoB,
HX
ToBapo0B fpH
3agaHme 3.
(DxHpMa 3aKyimuJia
100 eginu,;
HAC 25% (T.K. B pecuy6jine
3Tro
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ToBapa
no geHe 200
geAeCTByeT
CTaBKa
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HagoeHKok
py6jiet,
nioc
25%). Peaini3oBania
x3
18% TrJIoc20% K 1JoeHe
140
Byxra.wrepcrHA
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H B 6aHKax Poccvz
rlpqqHpIHZHHx
ToBapa
(TaK KaK 110 3aKoHy PoccHN gef4CTBYeT
CTaBKa
HgIC 20%).
I/3Jgep2cKH o6pameHNsI 3a OTtIeTHbIfI nepioJ COCTaBWiH 1500.
3anImNTe
6yxra'iTepCKHe
11pOBO)KH
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nocTyrLJIeHHH
I
peanxi3ax4H
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peaJIN3anlHH.
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4.
rIo 6aniaHcy Ha 1.01.95 r. 4HIpMa "PJroppm'
mmeiia OCTaToK no ceieTy
MaTepxaTbI
B CyMMe 100 000 py6. - TKaHx apTHKyyia 21 500 B KOJIiTIeCTBe
50 M. 3a nepBbIf
KBapTaTi 1995 r. npxo6pereHbi
TRKaHH Toro
iKe
apTr4KyJIa:
20 IHBsapI - 100 M Ino ueHe 2000 py6.;
15 4DeBpa5ii - 200 M no ueHe 2500 py6.;
1 mapTa - 150 M no ueHe 2700 py6.
B TexieHHe
KOJI4IveCTBe
350
912500
py6.
KBapTaJIa
M3paCXOAOBaHO
TKaHN
M, CIINCaHO Ha ce6ec'roimocTb
OnpegemIrTe
MeTOg
OIkeHKI
Ha nommB
IIpo,IWmNNm
MaTepxaJIOB,
O,ge)KbI
B
Ha CyMMy
1pNHHSITbIN
Ha
4HpMe, pacctn4cTTeOCTaorK MaTepHajIoBno 6ariaHcy Ha 1.04.95 r.
3agaHHe
5.
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HMiKe
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4.
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3apa6oTHaAI
3a
3a o
ruiaT'a
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nO
O
40.000
20.000
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200.000
pa6oxiM
95.000
5. Pacxoq Teruio- H 3gieKTposHeprxm
6. OCTaTOK MaTepHaYiOB
Ha 1.01.94 r.
7. OcTaToK MaTepHaJlOB Ha 1.01.95 r.
30.000
25.000
8. 3aTpaTbI
Ha rlpxo6peTeHi4e
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3a oTxIeTHbIPI
9. He3aBepmeHHoe
Hp0M3B0gCTBO Ha 1.01.94 r.
10. He3aBepmeHHoe HpoK3B0oCTBO Ha 1.01.95 r.
11. 3anacbi
roToBofi
ripoVyKxIJI Ha 1.01.94 r.
12. 3anacbi roToBoi HpOIyKrIWT Ha 1.01.95 r.
13. KoMMepxiecKe pacxoqbi
nepmog
300.000
45.000
50.000
78.000
82.000
25.000
940.000
14. 06%beMpeaJIm3aiWH
3agaHme 6.
J4HBecTop npKo6pejI 3a 3000
HoMHHa.TbHo0i CTOHMOCTbIO 2000
gNs[BNgeHga 10% rogoBbIx. Tepe3 5
perynspHo
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aKgri
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14cTaHcjixTe B nepectiere
xHBecTopa
6e3
y-ieTa
cteTax
Ha rog
py6. npHBHier"poBaHHyIo
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py6.
c 4MKKCIpoBaHHbIM pa3MepoM
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3a 2500 py6.
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141
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H B
6aHKax PoccHff
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npHo6pe'reHa
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HoMHHanJy 3a 21 geHb go riorameHH51.
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c yxieToM HaJIiorOBbIX JIbrOT (cTaBKa Hajiora
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3agaHnie 8.
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o6iqecTBo
BbIIIycTIo
o6JIxraiiQa
1 5IHBap5i 1995 r. co
CpOKOM o6pauieRxA
2 roga,
rogoBoi
KRynOH - 10%.
HoMxIHajiHasI
CTOHMOCTb o6JIxrarigm
- 1000
py6.
HpH 1ep1BHQHOM pa3MeneHmm
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COCTaBHJa 900 py6.
3ann[Te
Ha CtieTaX 6yxraJIrTepCKOrO ytleTa
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BCe onepaqiga
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AO OTRKPbITOrO Trna
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KariTYa1OM 5 Mjipg.
C yCTaBHbIM
py6. Ha 1.01.9X 3agoJI-KeHHOCTb ytIpe,gNTeJIeN IIo orITaTe aKgHHI COCTaBlua
3 IH. py6. Bce aKgivi oimaqHBaIOTCqI geHe)KHbIMHCpegCTBaM1a B py6JI5Ix.
AKI1H
npogaio'Tcq
no ueHe 120% K HOMHHaTIy.
3alnmnm4re
Ha ctierax
YCTaBHOrO KarMTaJTa.
3aAaHiue
6yxraiTiepcKne
oinepaixH
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10.
B 6anaHce npegnpvMTIs
Ha 1.01.95 r. IICJI5ITC5I 100 aKr:Zei AO "X".
rIoKynHa,I CTOaMOCTb9T1X aKi4k COCTaBYeT 100 000 py6. 3a eg)xH=0.
Ha geHb 3aKJImo'eHx 6auiaHca 3a 1995 r. pbIHolHaSI eHa 3TIX
aKiVk COCTaBJITIeT 8000 py6. 3a egHHHIWy, ueHa no HoMHlaHjIy - 9000 py6.
B 6anaHce iipegnpFITM Ha 1.05.95 r. xiCJIiHC5I 100 aKiT4 AO "Y".
rIoKyIIHa51
HoMx4HaJia
Ha
CTOlMOCTb
- 9000 py6.
geHb
3TlX
3aKTInolieHi
aKxgI
6aaiaHca
aKRpa1 COCTaBJISeT11500 py6.
B 1994 r. Ha ylIeT npegnpsIITx
10000
3a
py6.
1995 r.
npRmmTbI
3a
e;HHHI1y,
pbIHOxIHaq
100
ueHa
aKixi
geHa
3TNX
AO 'Z".
IIoKyIIHa5I CTONMOCTb - 10000 py6. 3a egxHWy,
HOMHHOJIbHa5q CTOHMOCTb
10000 py6. B K0Hoie 1994 r. PbIHOEIHa5I qeHa CHx3iaCb
go 9500 py6.
B 1994 r. nipegipIITxre
COCTaBbTe
nIO Ka2ofa
IHOKaKH,Te Ha cxeme
IIpoaeT
-
Bce aKiRiu1IIo ueHe 9800 py 6 .
cxTyaqW
6yxrawirepcKRe
3aIIucm.
6anIaHca oTpaiKeHxe
CTONMOCTI aKxIu
B TpeX
CHTyai5IX.
TECTbI rIO TEME "YT4ET LIEHHbIX BYMAr"
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142
Byxra .rpcKrff
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Ha HpCq7pHHTfHHx
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B
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npaBo
AO 9Ta
BHCCeHO
B 6aIaHce
1IoMemIeHxeM.
m coopypeHis;
a) 3gaimH
6) gO-YrOCpOQIHbIe
4+xHaHCOBbIe BYJO0KeHFM;
B) HeMa-repHanlbHbie
aKTI4BbI;
r) Kail]aTajibHbIe Byio2KeHFm.
2. HOMIIHaJIbHaI
CTOIIMOCTb BbIIIryieHHbIX
aKIIIl
HpH
IHpOH3BOACTBeHHoro AO oTpa2KaeTcs1 B 6aIiaHCe nO CTaTbe:
a) YCTaBHbIIi
KaiIIITaji;
KaHHTaI;
6) go6aBOqHbIR
B)
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4)xHaHCoBbIeBTio2KeHXH;
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3.
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1HCYMMY OCHOBHbIX
Cpeg;CTB;
6) CyMMy OCHOBHbIX CpegCTB H yBe IzX1HITCYMMY IO CTaTbe
C go0tepHHMH
B)
npegrnpH5ITlIMH-;
CYMMY
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iIpo,0aBaTiUHCb
B 6anIaHCe
Ha
IIO neHe
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H
yBeJMl4IT
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1 MIjpJq. py 6 .
AO C YCTaBHbIM KaIHTaJIioM
B OuJIaTy
aKHH
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120%
K HOMIHaJIy.
KBapTaJia
no
CIleTy
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a) 1 Myipq. py6.
6) 250 MJIH. py6.
B) 300 MJIH. py6.
r) 700
MJIH. py6.
5. AO BIIepBbIe BbIIIyCTjiO
o6JIHraHH
CO CpOKOM rioraieieHiA
3 roga
B KOY1IIQeCTBe
100
000
MTYK
HOMXHaJIbHof
CTOHMOCTrBO 1000
py6.
KaŽ
5asi.
3a OTieTHbIH iiepmoj; iipoqaHo 50000
iTyKnHO eHe C ,HCKOHTOM
10%. B 6aniaHce AO 1HOCTaTbe go,IirocpoxlHbIe 3aNMbI 6yqeT
CTOIIMOCTbo6jiKrauA:
a) 100 MJIH. py 6 .
6) 50 MJIH. py6.
B) 90 MJIH. py6.
B
yKa3aHa
r) 45 MJIH. py6.
6. L]eHHbIe 6yMarH lapaH
OTrpaKaorTC3i
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Ha 6aJIaHc
noKynaTeim
no:
a) 4)aXTxz1eCK0fIItqeHe npxo6pereHm
qeHHbiX
6yMar;
143
ByxranTepcxmff
6) HOMIIHaJIbHOfI
B) pEIHOXIHORI
yEieT
CTOMIMOCTK UeHHbIX
CTOIMOCTII
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fi B 6aHKax
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6yMar;
6yMar.
7. CTOHMOCTb CO6CTBeHHEIX aKqxf
AO BbIKYIUIEHHbIX y aEKUoHepOB
Ha ceeTe:
a) Pac-ieTbI c yl-pegiTejisiMw;
6) qeiieHinuie goKyMeHTbI;
B) KpaTKOCpOuIHbie
4LHaHCOBbIe
BYioJKeHH5.
aKqi4i
8. 3agornKeHHocTb
aKRyOHepOB no orurare
6auiaHce 9MKWPHTa IeHHbix 6yMar no CTaTbe:
oTpa2KaerCr
B
a) PacqeTbI c npoxiimmia e6wropaM;
6) PactieTbi c go'lepHimm iipegripxTyMmH;
B) paCaIeTbI
C yIpegmTeJnIMK.
9.
IOpigwIeKoe
Timuio ipiio6peTio o6uixHraEio iio geHe BbHime
HoMxHaYIa. B 'reteme
cpoKa ee o6paxoeHm
peryjIsIpHo
noxiytiae'r
goxog iio
KyIIoHaM.
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6yMara
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6anIaHce iopNgHxIecCKOrO JImara jiXKHa oTpamarTbcsI
a) 4 axTTecKok
reHe iipmo6peTeHVM;
6) PbIHOTIHOIl CTOHMOCTII;
no:
B) HOMIIHaJTibHoHCTo1iZMoCTI;
r)
goxoga
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flpHo6peTeHIM
3a
MHHyCOM
nOnIyleHHOrO
KyIIOHaM.
no
10. AO
a)
iieHe
OTKPbIBaIOT
IIpocTbie
K C-eTy
YCTaBHbII
KaMTaJI
cy6cieTa:
aJlZ[;
6) rIp1BIier1ipoBaHHbIe
aKunm;
B) I4MeHHbIeaKIW[;
r') AKirn
Ha flpeg,5BITeYIm.
11. AO BbIIIYCTIUO o6JIIraI
Ha
CPOK 5 neeT. Bce o6JIIIraiU
npogaHbi
no
IIqeHe BbIme
HOMHHaJIbHOi
CTOx4MOCTx. gOIIOJIHITeJThHO
BbIpyieHHa5i
cyMMa go.nTixa 6bITb y-iTeHa Ha cxIeTe:
a) go.Tirocpotbie
3akMbI;
6) rHp]m6bmm I y6bITrKa;
B) ;OXOgbI 6ygyIrx
iiepHOgOB;
r) Pe3epBHbIfN KainmTaIi.
12.
AO
Pacupoc'rpaHeHo
BbIIIyCT.iTO
o6JIIrayiWomHHbII
3aIIM
70% o6,beMa 3MmCCxR.06JmraiIm
Ha
CPOK
npogaHbI
5
iieT.
nIo rreHe
Hmme HoMHHaJia. Ha cLieTe AOJIrOCpOMHbIe 3aiiMbI oTpa2KeHa:
a) DaRKTHtIKeCKa BbipylIKa OT npogax
o6JIrrakmL;
6) HoMmi[aJIbHaM CTONMOCTb HnOpgaHHbIX o6aIinragzx4;
B) HoMxHaJIbHa5I
CTOaMOCTb BbieHHbIX
o6JaraniW.
144
Eyxra.7TepcKH1f
13. AO
o6niranH
BbIlylCTio0
yIJeT
Ha
HpeAnipffvTmHx
H B 6aHKax
Pocczz
3aeM
Ha CpOK 5 neir.
Bce
HHiKe HoMHHafla. Pa3Hxqa
Mempy
CTOHMOCTbIO
o6flHraIH4
oTpa.WKeHa Ha
o6JII4raqmOHHbIf4
peajTIH3OBaHbI no
ieHe
4aKTrHieCKOR
H HOMHaJIbHOm
c'qe're:
a) AOJIrOCpOtIHbIe 3afMbI;
6) pacxogbi 6y,gymxx iiepHO,gOB;
B) HpH6buI-i
x y6biTKx;
r) CneuIHaJIbHbIe
4oHjgbI.
14. Hali4cJIeHHe
IIpOIeHTOB
gep-Karei,m
- IOp4gHleCKHM MH.TaM
1o
HerocyOapCTBeHHbIM
oTpamKaeTCs
o6niHraqDM
y 9MHTeHTa
3aflHCbIO
Ha
cT4eTax:
a) ge6eT
CxieTa J/CHOJTb3OBaHHe rIpx6bui,
Kpe,gT
cTleTa PactieTbi
c
HI KpegITOpaMH;
6) ge6eT ceeTa I4CIIHOJT3OBaHxe iipiH6bULII, KpegHT cxieTa PacxieTbI IIo
oruiare
Tpyga;
B) ge6eT
clieTa
(DOHgbI CIIeqyiaPIbHOPO Ha3HaxieHH5,
KpegrT
cxiera
PacxieTbI C gOqepHHMX npegiipK5TxAMK.
ge6MTopaM
15.
Co6CTBeHHbIe
YtIHTbIBaIOTC5I
Ha clieTe
a) BbIKYIIHOfI
aKiV4H,
geHe2KHbIe
BbIKyiL1IeHHbIe
gOKyMeHTbI
no:
AO
y
aKIV&OHepOB
IieHe;
6) HOM1HaIibHoH CTOKMOCTK;
B) pbIHOIIHON CTONMOCTK.
16. 9MHCCKOHHbIN4 gOXOg, ioTyqeHHbIfl
fip npogamRe aKNxi
ipeBbIiaiouzefl
HOMHHajibHyIO CTOKMOCTb, oTpa2KaeTc5i
Ha cxieTe:
a) Pe3epBHbIi
KaflHTaJI, cy6c'eT
9MliICCHOHHbINI gOXOg;
6) go6aBO'IHbIR
KaHXTai;
B) CneiKanbHbIe
4OHgbI, cy6cer
9MlN4CCKOHHbIHK
gOXOg;
r) IIpm6bmIH H y6bITKiH.
no LieHe,
17. AO
alHYJoipyeT
co6CTBeHHbIe
aKHI4H,
BbIKyrTiIeHHbIe
y
aKUIHOHepOB. AaHHasi ouepau~m
oTpaxKaeTC
Ha CxieTaX:
a) ,|e6eT
cxieTa 85 YCTaBHbIl
KarHTaii, Kpe,glT cxiera 80 HIpia6burn
H y6bITKH;
6) )I;e6eT c'IeTa 85 YCTaBHbIft
KaJIHTan,
KpegHT ctieTa 56 gaeHexubIe
gOKyMeHTbI;
B) g|,e6eT cxIeTa
85 YCTaBHbIfI
KaIMTaJI,
KpegHT ctieTa 75 PacxieTbi
c
yxipegmTenmMH.
18. rIpa
CnHCaHxx
UeHHbIX 6yMar
c 6anIaHca
nplIi
nepegaxie,
o6MeHe mclioJTb3yeTcsq ouqeHKa:
a) cpegHqs
ce6ec'roMocTb
ueHHbix 6yMar B nopT'iene;
xlx
npogaxRe,
6) MeTOg OIWIO;
B) MeTOg
WIIO;
145
ByxralTepCKHA
r) oIJ>eHKa
flpeg IpmAITrI.
ryeT Ha HpeqrHpHz,9Tzx
B COOTBeTcTBHI4
oiipegeJi-ieTc51
H B 6aHJKaxPoccxNH
C yUIeTHOd
HOYIHTZKO
19. BbIpyTIKa
OT iipogaj-Kx
UeHHbIx
6yMar
IIp1Hap;Tiemax
XHBeCTopy oTpa3HTC5I
B 6yxraJITepCKOM
yCIeTe
IIO ge6eTy
cie'ra
PacTueTnbI
CtIeT I EpegiTy
c4eTa:
a)
nIpH
6
bun4H II
y6Bi-rKx;
6) PeanI43aqn
IIpOIIHX aKTrBoB;
oTIroCpOTlIHbIe 4)HHaHCOBbIe
BJIoJKeHHq;
B)
r)
KpaTKoCponHbIe
4+xHaHCOBbIe
BJIO2KeHIM.
20. rlpFLlpxo6peTeHH4
rocyOgapCTBeHHbIXo6JIHPraLx
IIO CTOHMOCTx,
BKJUoxaIOInlek TaCTb IIpOIqeHTOB, Haqt1CJIeHHbIX C MOMeHTa IX iiocJIeJgHef
BbI1UIaTbI
H IIpXIHTa1IoDHXC51
iipogasBI
Ha MOMoHT
eH
poga2KK, lloKylaTmb
oT,paKaeT
3r9TH IpOqeHHTbI
no ge6eTy cMeTa:
a) goJIrOCpOt1HbIe
4bIHaHcoBbIe Bjio1KeHFm;
6) PacieTrbi c pa3HbIMK ge6xTopaMi
H KpegXTopaMH;
B) VIpH6bmz H y6biTrK.
21.
@HHaHCOBbIe
BTOKeCHFM
B
eCHHbIc
InpxHHMaIOTC3I K y"IeTy:
a) no HOMHHa.ibHOM CTOIIMOCTrII eHHbIX
6) 11o pbIHOtIHOf 4qeHe;
B) B CyMMC 4aKTlaqeCKHX
3aTpaT.
6ymarx
y
HH3ecTopa
6yMar;
22. LReHHa3i 6yMara
6e3 ycTaHosBneHHoro cpoKa o6paiueHVM,
yAOCcTOBep5ilOU,a51BHeceHHe Cpe,gCTB Ha geTxI pa3BMTK5 OpraHPR3aIWH I
gaioukwasiripaBo ee RJna,;eJbIuy Ha nojiytieHme tiaCTu Hpx6bI4T Ha3bIBaeTCq:
a) o6nHPraiTeH;
6) aKqxeiV;
B) BeKceYIeM;
r) Ka3Ha1efICKIHM
23.
LIeHHa5i
ygOCTOBepAIOn1,as
o6aI3are-ibcTBoM.
6yMara
BHeCeHxe
c
ycTaHOBTieHHbIM
CpegCTB
H IOgTsepKaoua.
CpOKOM
o6pam
eHI
o6513aqejbcTBa
rocygapcTBa
no Bo3MemIaeHMO 93THX CpegCTB B o6ycyioB1IeHHbIlI CpOK C
onIYaTolZc 4MVKCRpOBaHHOrO nponeHTa
(JIH6o 6e3 yIJIaTbI)
Ha3BIBaeTc5I:
a) o6JymraqiHefi;
6) aKivek[;
B)
BeKCeJIeM.
24. Py6xieBbif
o6JIxraiiHXi
3KBHBaJIeHT IIHCJTIqIgHXCSI Ha 6aYIaHce iipeCgnpmII5
BHyTpeHHero
rocyBapCaBeHHOrO
a.ITOTHOrO
3aKMa
B 6aJiaHce no ie6eTy CeleTa:
a) BaTiiOTHHIi4 CIeT;
6) goJi'ocpoT4HBIe
4)HHaiCOBbIe BJIo2KeHXA;
urpaoKaeTcs
146
Eyxra,epcKHA
B) KpaTrKocpombIe
yrreT Ha
4IIHaHcOBbIe
IpeqHpT
H B 6aHKax
Poccm
BEioX(eHxS.
25.
KypcoBbie
pa3HIHfBI
no
iOCygapCTBeHHOIO
Ba.TIIOTHOrO 3aNiMa Ha
nepmogna B 6yxrawiTepcKoM
yxiere:
a) He oTpamaioTCSi;
o6nHraugwM
BHyTpeHHerO
nocHiegHee
'Nciio
OTrIeTHOrO
6) oTpaJKaioTCq;
B) OTpa>KaIOTC51 Ha MoMeHT peaHN3agqN
26.
CyMMbI
KYPCOBbIX
pN3HNLl
nO
o6rNiragrNN.
OCTaTKaM
leHiHbix
BaYiiOTe IIO COCTO5IHHIO Ha 31 geKa6p5I c1IcbIcbaeTc5i
gOXogBI 6 ygyJikx
riepgOgOB B KOppeCIOHgeHIINN Co CxieTOM:
a) Ilp]6bIhNn N y6bITKX
6) YCTaBHbIlf KaIINTaJI;
IHHoCTpaHHOf4
83
B) gO)IrOCpOtIHbIe
r) KpaTKocpotIHbie
4DIHaHCOBbIe
4IIHaHCOBbIe
3.6. 3aAa rrH 11o TrMee "YreT
<PzHaHcoBbIe
Cpe3yibTBTbIaf
BIpyriKH
iX
6yMar
B
co clieTa
BYio>KeHHS;
B-ioKeHHI.
(4oXO,OB) OT peaufL3aiif.
ifcLI.oJI3oBahMe'
3agamwe 1.
1. B mapre TeKym;ero roga npegripuiTme
ripogIyKUIo Ha 1000 T.p., HanOr Ha Jgo6aaneHHyIO
B
nqOo 6 HbIX
3a,gaHNSIX
gITi
crieqIma.JbHbIEI Ha.ior B pa3mepe
T.p.
OTrpy3Ka
HOqTBepxgeHa
CtleToM.
oTrpy3mJIO iOiKynareJiM
CTOHMOCTb 20% (3,tgecb H
IIpOCTOTbI
yCJIOBHI4
He
yxmTbIBaeTCmI
3% K qeHe) K UleHe, T.e. CyMMa cIIeTa - 1200
TOBapHO-TpaHcnopTHoA
HaKflagHmft
H
2. 3a MapT no BbmHCKaM
6aHKa oTpa2KeHa
oniiaTa
oTrpy)KeHHot
11pO;yKIlHH B CyMMe 600 T.p. ruiioc 2% Ha.or
Ha jgo6amiIeHHyIo
CTONMOCTb,
Bcero 720 T.p. OCTaJIBHa5I xIaCTb IIpOg,_KgVUP; J,OJI)KHa 6bITb oiiJIaxIeHa B
anpeiie.
3. 3a-rpaTri
Ha IIpOX3BOJCCTBO H c6brr
IIpO_vIHH
COCTraBHIHJ 3a
MapT:
flp5IMbIe - 800 T.p.;
6) HKaKi-aHbIe (yciioBHo-inocTo3iHHmbe)- 100 T.p.
3anmNx Te 6yxrawrTepcKHe 11pOBOgRK3a MapT no yxieTy peajii3aipm
a) nepemeHHbie
npOAynII[,IM no: a) meTogy oTrpy3KT.;
6) no KaCCOBOMy
MeTogy.
BbixnTcinwre
BbIpyIKy
9TxMx ,gByMS CrLOCo6aMm.
laIHaHcoBbIH
H
pe3yjIbTaT
3a
MapT
MecHIA
3agaHxe 2.
B cooTBeTcTBHH C 3aKjuoIxeHHbimH goroopaMid
H KoHTpaKTaMH
Hpox3BsoiTejib - 4H&pMa"MasIK" 20 HoSI6p5I199x r. oTrpy3wia npOgyKuWO
CJI0eIeFyoIHM iaoKyTaTe'irIM:
147
ByxraJn'epcKfff
(IDHpMe "MapTa"
ToproBoMy
yYer
Ha qpeTHpnfHITH5ZX
H B
6aIKax PoccwH
Ha CyMMy 1000 T.p.;
npelipHArITmo "JRaHgbIm - 500 T.p.
rIo AOIOBOPY
KOHCxrHaHaH
OTrpy.KeHO
iCocpegHXKY - 4DHpMe "3Be3ga"
- 1500 T.p.
HIo KOHTpaKTy c I4HOCTpaHHbIM iiapTHepOM IIpOgyKiv&A OTIpaBYIeHa
emy 5 HosI6p5I Ha cyMMy 120 T. goiiT. Kypc goniiapa, KoTHpyeMbIfi LB PcD
Ha gary
Tamo.2KeHHoro o4)opMYIeHHA rpy3a
COCTasBHi 4100 py6JIefi.
PaCtIeTHbIe
,oKyMeHTbI
1O OTrpy3Ke
CeaHbl
B 6aHK Ha xHKacCo.
cDHpMa"MaRK" pIpMmeHqIeT
MeTO,; ytieTa peajin3aI
no oTrpy3Ke.
YCJIOBHOCqIHTaeM, rTOiipOgIyKiI{ 4)THpMbI "Ma5K" He o6naraeTc.i
Ha.IorOM Ha ;;o6aBYieHHymO CTOmMOCTb, CIICeiTaTJibHbIMHaJIOioM H
aKIW3aMR.
rlHo goroBopy
4lpMa
"MapTa"
orIaT'iia
CTOHMOCTb nPOPVKUWZM
11ia3T,mKHbIM
iiOpyEIeHxCM B 1IOp31AKe HpeABapIrTeTibHOft oiaTbi.
10
Ho5I6p5I geHbrT& 3atixCJleHbI
Ha paCxIeTHbI1
cxieT "Mas5Ka" B CyMMe 1000
T.p.
ToproBoe
npegnp14THe
"TIaHgbim"
o011aT11
TO
IpOgyKIuMo
6
HaJIHIHbIMMB KaCCY B gCHb nOYiyT4eHYM HPOIyKIW1,
T.e. 20 Hoq pi.
Hlo goroBopy
KOHCIrHaiY[x
4)xpMa "3Be3yqa" o6Ri3ye-cmi peajYi13OBaTb
11pOWyKTMO B reTieH4e 1 mec5rnqa Co gHS
oTrpy3KI,
iepexvcn.TiA
eiKegeKagHO Ha CexeT 4xpMbI "MaqK"
B pa3mepe
1/3 CyMMbI gorOBOpa,
KOTOpbIli IipegyCMaTpxBaeT
CKMKy C qeHbI nplOJKI
B pa3mepe
10%.
3a
21 geKa6p5I KOHcxrHaTop rio aKTy c,ani (I4pMe "MasAK"x3:gefI
143HaJixixi
r e4)eKToB, o6Hapy2KeHHbIx rlzIIl npogamKe. CTrOIMOCTb
flpoglyKiL
cocTaBxna
120 T.p.
j;eKa6pAI 110 BbImCKe
6aHKa c TpaH31HTHOrO BaJIoTHoro
cTeTa
0'Tpa2KeHa BbipyLiKa
OT pearix3agqmx
upogyKIwii,
nOCTynIBma5I
OT
HHOCTpaHHOHO napTHepa
B CyMMe 120 T. goTii.
Ha geHb
3a'1icTieHz5
BbIpylKH
6xipxKeBofi KypC goyuapa
COCTaBwI 4150 py 6 .
Tpe6ye-rca:
1) CoCTaBx-Tb
6yxrawTepcK14e
3ammIcI4 3a HO5I6pb 11
geKa6pb
oTxerTHoro
ro,a
no peajiX3aqix
ripogyKiK.
2) KaKxie 6yxranTepCKxe
onepauiix
cJiejOBaJIo
6bi OTTpa3iTb B
CJmyTae 11pIIMeHeHH5I KaCCOBOrOMeToga y-qeTa BbIpyTKH OT pewmagiV1?
3) KaK BYIII5IOT IIpHMeH5IeMbIe 4opMbI paCxieTOB Ha pe3yjibTaTbI
ge5ITeJeIbHocTr
1IpepIFmIrTI
3a OTqeTHbi
liepHog?
4) OxapaKTepH3ykIre
oco6eHHOCTII yxeTa BbIpylIKH OT peaJm3ai
IIHp 3KC1IOpTe IIpOOflyKIk4.
B03BpaTa
25
3agaHme3.
B Ho5I6pe ripegnpipTie
oTrpy3wio
1OKyriaTeniM
fOAIYKUIO Ha
CyMMy 150 T. py6. CxieTa BbIf1caHbI c yxieToM Hajiora Ha go6asneHHyio
CTOIHMOCTb - 20%.
B goromOpax
CyMMa CxieTOB K oruiaTe - 180 T.p.
C IOKyIaTeTJISIM1
iipelycmoTpeH
30-gHeBHb
CpOK
AoKyMeHTOB.
HIo IxCTrteieHx yKa3aHHOrO CpoKa BbI5ICHIIJIOCb, xITO noKyHallTJIb He
CMO)KeTO11IaT4Tb cxieTa, 0 xIeT IIHCbMeHHO
coo6nq1 B KOHIqeq
geKa6p5I.
OIaTrTbI
C MOMeHTa
OTrpy3KIX
1pe
ocTaBneH
paC'IeTHbIX
148
ByxrallrepcKiff
KpoMe Toro
H3BeCTHO,
HeILrIaTe2KecfOCo6HbIM.
yleT
'ITO
Ha
Hpe,Cp1sHHTHX
peieHxem
cyga
H B 6aHKax
IIOKyIIaTeYIb
6yxra'nTepcKme 1pOBo0KH i10 gaHHOmkcxTyaf
3aImmilIre
BO BHI4MaHxe,
xITO iiOCTraB1IK
BCegeT yqeT
peaJIM3aiix
PocciH
r1pH3HaH
, HpHHSB
IIO MeT-roI
OTrpy3KIM.
3agaHme 4.
4flpMbI
HIPI4 COCTaBJIeHIIi4 rOgOBOrO OTtLeTa rFiaBHbIf4 6yXranTep
Priiopis"
J43ytIHJI
X035I;4CTBeHHbIe
onepallHH,
IIBJI5Bfxe
Ha CxieTa K
noJIny-eHmiIo
pe3epB
COMHTe-TibHbIX
gOTirOB.
AHann3
BbI5BHTI
cJIegpom,ee:
1. O6,beM peaTii43aiNn IIo oTrpy3Ke 3a rog cocTasB1 10500 T.p.
2. Ha 31 geKa6pMi omJiatIeHbI clieTa TeKyBiero rojga Ha CyMMy 8900
T.p.
3.
HIo
gaHHbIM
pactIeToB
I:HBeHTapX3anjHH
C
nOKyiiaTeJ15IMHi
6e3HagJe2HbIMX
cxieTa Ha cymmy 450 T.p.
4. ABa CxIeTa, C11HCaHHbIe KaK 6e3HagexRHbIe
B 11poIIflIOM ro,qy, 6brnlE
Ha CyMMy 100 T.p.
oImatIeHbI
BYIH3HHe Ka:?KOf
oiiepagn
Ha pe3ynjbTaTbI
rpoaHaYilI3KpyiTe
gemTe.TIbHocTI.
OTpa3IITe
niepetLicnIeHHbIe
oIIepaI,H
Ha
ctieTax
6yxrajiTepcKoro
yxeTa.
flpK3HaHbI
3agaime
5.
rlpegrIpxqTxe
rIpOX3BeJiO
I peaJIII3OBaJIO
B oTxIeTHoM
iIepNoge
x3tgexii
A, B, B. Bbipy'IKa OT ifpOga2Kx COCTaBia
COOTBeTCTBeHHO: 1200,
1800, 800 T.p. 3aTpaTbI Ha IIpOH3BOJACTBO H peaJIm3aIio:
300, 500, 200.
rlp,iMbie MaTepmaHTbHbI nO x3geflyM:
3apa6oTHaq
nnaTa no x3geJII5M: 350, 400, 200.
OcHoBHaH
OCHOBHbIX
II3HOC
Cpe,gCTB
O6iqeHpoX3BoAcTBeHHbIe
3a
pacXoj,bI
O6uj,exo3II4cTBeHHbie
-
uepnoj
OTxIeTHbIi
3a
COCTaBxn
oTxieTHbIHI
nIepHog
300.
200.
-
600.
KoMMepxiecKxe - 150.
YCJIOBHO cxHmaeM,
IIpxMepe HeT.
xITO
He3aBepmeHHoro
npogyKgpm oTpa2KeHa.
Bc5i IIpOK3BsOCTBeHHaI
B
HIOIH3BOqCTBa
OCTaTKOB
gaHHOM
Ha cKJIagLe
HeT.
Tpe6yeTc,I:
1) oiipegeJI
Tb noJIHyio ce6ecToRMocTb
peaJiX3oBaHHbIx
x3geY1HiV A, B, B (pa3,qeJIbHo)
IIO IIpXHIlHfy
KaJIbbKyIipOBBHaB1
Bcex
cTa'ref.
KoCBeiMble
UpOK3Bo0CTBeHHbIe
paCnpe,eJrITb
nppOopO,HoHaTIbHofi
x o6u1exo35fxcTBeHHbIe
1Ip1Moi
3apa6oTHoXi
pacxogbi
rxia're,
KOMMepxieCKxe pacxogbi ilpOnOpp1WoHajibHO
BbIpyqKe OT peafIX3aim.
2) OnpegeHZTb
42HHaHCOBbIf4pe3yJIbTaT
OT peajTi3aim
Ka-JKgoro
X3AeYIXA
H
B
qe.TIOM
x3,qeTifi.
3) 3amIcaTb
Bblpy'IKa
OT
110
IIpegHpHTHrO,
paCCiHrTaTb
peHTa6eTibHocTb
6yxiaTiTepcKHe
rIpOBOgKH
nIo BceM
HOKaccoBoMy MeTogy.
peajiH3agWH orpameHa
oriepaupi5M.
149
Syxra)YTepcKffi
4)
pe3YJIbTrT
yz_eT
Ha
HpeqripmTifiHx
r B 6aHKax
PoccJJN
cIInOJnb3ysi
aHHbIe
3agaHs,
OIIpe,geJIIITb
()HaHCoBbIif
110 R3geTIMtM
1
IIpeAIIpTrHO
B Le1ioM,
a
Tayme
peHTa6eJIhHocTb
iio MeTogy ytIeTa 3aTpaT
B CICTeMe ,;peKT-KOcTxHr.
YCJIOBHO CM14TaTb Bce KOCBeHHbIC pacxo,BI
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50 000.
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8. O6riexo3,IicTBeHHbIe
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3a oTterTHbIA Iaepmog - 65000.
6. ApeHga
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COCTaBJISIIOT 50%
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*)
010
(04)
011
(05)
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012
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(BoccTaHoBNTejnbHas)
) (01,
03)
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*) (02)
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Ha
3anacbi
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N OTrKOpMe
080
36345
35857
100
1034742
1180446
120
488
552
121
122
130
140
150
162
244
244
107061
244
308
183771
1142047
1364525
1654084
991543
(11)
ripegMeTbi:
He3aBepmesioe
npOH3BOgcTBO (20. 21. 23, 29, 30, 44)
iepNogoB (31)
Pacxogbi
6ygylgHx
(40)
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ToBapbI (41)
go6aBnieHHyio
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no
175
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180
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I
757
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610
110
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1588
35100
040
050
060
(10,15)
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-
36688
615
35735
14 3ATPATbI
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36350
021
022
030
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K yCTaHOBKe (07)
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q)xHaHcoBbIe BnoioeHxs (06)
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(75)
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I
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III. ,gEHE2KHbIE
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II
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M IIPOtII4E
199
200
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(62, 76)
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(62)
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- C OtepHHMH
210
230
240
67877
67912
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250
260
4735
22634
270
19570
21820
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(73)
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ABaHcbm, BbIxaHHbIe HocTaBuHxKaM N qO,UptnNKaM
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cteeT (51)
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rlpotze
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-
OTteTHOro
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220
(61)
280
290
300
310
320
330
1902403
1155862
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3080795
2556244
340
350
360
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401
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184497
347318
348029
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510
600
300000
400000
620
239367
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650
660
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70000
300000
100000
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(93)
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PacxleTbI C KpegHTopaMU:
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N ycnyra
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(70)
610
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(78)
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N 3aKa3xixKoB (64)
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(88)
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680
690
700
710
720
725
730
735
740
750
760
770
780
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317827
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193408
2896298
3080795
2208215
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21
200
210
243656
220
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2000
5000
4000
4000
1000
1000
1000
18000
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1000
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200
6800
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2000
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2000
5000
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213 1454
K_nIeHTOB
BO3Meei;eHNe
KnIeHTaMN
TarierpaiiHbix
H
gpyrHX pacXoAoB
113
AMopTH3auXoHHbIe
oTlHcneHNiL no
OCHOBHbIM 4mOHgaM
214
npogeHTbI
no ycllyraM
H 6aHKam
114
rIpOLeHTbI 14 KOMHCC5I.
215
N KOMNCCNI
K.iHeHTaM
_
KoMxccHS
KinMeRTaM
rIonyIeHHasl
rIo yCnyraM
N 6aHKaM
rinaTa
3a
gocTaHBy
LeHHOTCCeN
116 241025
ynnaxieHHbie
Ho
onepaRmi
3a npoInbie
r~~~OzbI_
216 244151
YnnaieHHaSI
KoMHCCH5i no ycnyraM
KnxeHTOB H 6aHKOB
117
Hlpo-e
218 1523180
paCxoAbI
N
6aHKOBCKaX
goKyMeHTOB
lpoT4e
goxogbi
118 62987
Cx4eT NQ979'IITpa4bI,
219 4
neHN, HeyCToRKH
yriatleaHbie"
CtIeT Ng 969 'mUTpa4bI.
neHN,
119 326566
HeyCTOHKH
PeMOHT
220 1241
OCHOBHbIX
c1OHKgOB
nonyEleHHbIe"
MToro goXogoB no
cx-eTy NQ96
999 14108456
I4Toro pacXooOB
nIo
cTreTy NQ97(KpoMect.
999 7627860
M'Toro pacXogoB
CtieTy NQ971
no
999 295503
INIM971)
172
ByAraJzTepcKiayyeT
BAJIAHCOBbIJ4 OTTET
KOMMEPxECKOrO BAHKA
Ha upqqIpHHTfHx
Ha O'rie'rHyio gaTy
Ha 1.01.94 r.
i B 6aHKax
PocciHH
Ha npegbiyWmyo
o'rte'THVIO gaTy
AKTTABbI
1. AeHe2KHbIe
L1eHTpaYrbHoM
cpercTBa,
6aHKe
cxreTa
B
1353906
150118
2. CpegaCTBa B 6aHKax m
15701111
KpegI4THbIXY4pe2*AeHMAX
3.
Bxo0,ireHn
UeHHbIe
6ymarx
B gonProBbIe
5494
4. LeHHbie 6yMarm gnq
rieperipo,ga-KH
5423603
1200530
5. KpegLIThi
4515
6. J113IHr
KnHeHTaM
(192491...)
7. MiHYC: Pe3epB Ha
B03Mo2KHbie
rioTepi
no ccygam
8.
HI4CTbie KpegHTbI
KJTheHTaM
m
cpe,gCTBa
aKTHBbI
W3Hoca
9. OcHoBHbIe
HeMaTrepHajbHbIe
MxHycoM
10. I4HBeCTHI41OHHbIII
5231112
1205045
261509
14060
245000
25000
321914
42
4570849
84454
27685401
1484213
14rIII3I4Hr
3a
iiOpTx¢enb
6aHKa
11. Hapaue:eHHbie
aBaHCOBbIe
gOXOgbI
pacxogbi
1
12. rlpotime aKTHBbI
13. BCErO AKTI4BOB
I. 3AEMHbIE CPEgCTBA
14. CpegCTBa LLeHTpaTibHoro
6aHKa
18923731
15. CpegCTBa 6aHKoB I4
Kpeg1THbix yv4pe2KgeHHk
16. CpegcTBa
1014788
936000
78355
258219
KJIieHTOB
17. HapaUieHHbIe
pacxogbi
gOCpOXIHb:ie,goxogbi
1
18. BbirryIeHHbIe go.TirOBbIe
o6s13aTeibcTBa
173
ByxpaiTepcKH6f
1
jyeT
~~~~2
Ha HpeAnZsHHTHHx
H B 6aHKax
PoccHi
3
4
1498519
100444
21515393
1294663
19. fIlpoxime 3aeMHbIe
cpegcTBa
20. Pe3epB
Ha flOKpbITHe
pHCKOB
21. BCEPO 3AEMHbIX
CPEglCTB
II. COBCTBEHHbLIE
CPEgCTBA
22. YcTaBHbIlf
Kanh¶TanI -
3000000
103920
486230
23273
27.
LiicTasq rIpm6buib
(y6bITOK) oTxIeTHorO
nepIoga
2683778
62357
28. BCErO
COB3CTBEHHbIX
CPEgICTB
6170008
189550
29. BCErO 3AEMHbIX 14
COBCTBEHHbIX
CPE,ICTB
27685401
1484213
lIPOCTbIe
aKaZ
23. rlpzBimeripoBaHHbIe
aKLIIH
24.
9MHCCHOHHbIe
25.
Hpy46bULb,
OCTaBJIeHHa5I
pacnopeRnneHi
26.
Ilepeou>eHKa
pa3HH,bi
B
6aHKa
OCHOBHbIX
Cpe,CTB
3ABAJIAHCOBASI
CTATb__
174
By-XaITepyCKHffIyUeT
3armcKa
14. Pa6oTHIKM
Ha HpPe,Hpm3iTHHx H B 6aHKax
PoccHH
6aHKa
TbIC. py6.
3a OTTICTHbIfi nepIIog
1. CpegHsRq
2. CcygbI,
tU¶CJICHHOCTb (tien.)
BbIgaHHbIe
115
pa6oTHmKaM
6aHKa
2.1. - nog npoueHTbI
2.2. - 6e3 B3HMaHiH
3. CcygEi,
BbIgaHHbIe
118427
14785
r1pOqeHTOB
XMeHaM
CoBeTa
103642
BaHKa
16000
3.1. - nog npoueHTbi
3.2. - 6e3 B3mMaHmm UnOpeHTOB
16000
175
EyxraJrTepcKHs#
OT'4ET 0 IHPI4BbIJIMX 14 YBbITKAX
KOMMEPHECKOrO BAHKA
yTieT
Ha
npe,grpHmqrHsx H B 6aHKax Poccfffr
Ha oTemyTo
gaTy
Ha npegblgyrmy
orxeTHyIo gaTy
HpogeHrHBrifgoxo,g
1. CpegcTBa
H KpegHTHbiX
B 6aHxax
yMpexqgeHxIX
2. KpegmTbI
3. fln3nHr KJIneHTaM
4. gionrosie
5. JApyrxe
197817
15632906
213187
5509276
408197
151386
2927
5917473
154313
9715433
58874
CeHHbIe 6ymara
H7poeHT-rne
Ho HOUEHTAM
pacxog-b
7. geno3nTbi 6aHKoB 1' KspegTHbUX ynapeŽagemi
8. feno3wTbl KIIHeHTOB
BblmyugeHHbie
10. BCErO
15370
6478178
NCTOWRoNH
6. BCErO fOXOAA
9.
9154728
geHHbie
6yMara
PACXOgOB
11. tIHCTbIV
goxog
HO nPOLIEHTAM
Ho HiPOLLEHTAM
SecnpOgexHTHrbJftfgXoc
12. goxog OT TOprOBwim nnOCTpaHHoH
13. LpyrOn ToprOBbiH goxog
BaTIIOTOa
14. TpaCToBbIe onepaina
N areHTCKHH
gOXO)
15. LINCTblI
)gOXOg OT BXOJKgeHHH
B qeHHbIe
6ymarx
16. Jpyrol
TeKyI4
goxog
304012
47027
17. BCErO
304012
47027
10019445
105701
BECHPOUlEHTHOrO
TEKYIIqEPO ROXOQA
18. TEKYIIAI4f4 JOXO4
BeCCrpOZeHTlneI
pacxogAx
19. 3apa6oTHas nnaTa
20. MaTepHaabHoe noouipeHie
21. 9acnnyaTaiuoHHmne pacxogbi
22. PacxoggbI Ha npao6peTeHne
MBH
23. gpyizxe TeKyn4we pacxogbl
523737
3183
9477
5046688
22693
24. BCErO BECHPOUIEHTHbIX
5579902
25876
4439543
80025
192491
4247052
80025
17427
1889836
2357216
62598
-241
PACXOgOB
25. TEKYIIIH4 PE3YYIbTAT gO BbI'IETA PE3EPBA
BO3MOKHbIE HIOTEP14 Ho CCYfAM
26. M3MeHeHmepe3epsa Ha 5o3Mo0KHbie noTepC
27. HpH6bunb go Hanora Ha Bee
28. Hanor Ha npm6bmb
6aHna
29. x4ncTan npn6burb
go HenpegBxaeHHoro
30. HenpegBNigeHHbie goxogbi (pacxogbi)
HA
no ccygam
goxoga
(pacxoga)
326562
31. 'I4HTASI HP1I4BbIIb (YBbITOK) OTLIETHOPO nEPHO,A
32.
t
bicTari npn6bmb
33. 06,begzHeHHbnmlx&
Ha ogHy
gHBeHp
axgmo (nak)
Ha ogHy
2683778
62357
aKLgmo (natl)
176
yXraIT7epcKmff
10:
3aImNKa
gBWReHmCe
yrler
Ha Hpeqrrpu3rHfTHx
Co6CTBeHHbIX
u B 6aHKax
PoccHH
CPpeCTB
TbIC.
py6.
CT. 6an.
Ha oTtieTHyIO
OTtI.
YCTaBHbIN
KaIIKIaTaI
1. BxoAiqixf
2.
aKIUYll mINl nall)
22
3000000
103920
OCTaTOK
BbIxywieHHEbIe
3. gpyr'Ne
(IIpOCTbie
gaTy
IIpOCTbIe
aKIiu4
2896080
(NiJ riIa-i)
gBx2KeHMA
4. KoHemHbiIN
OCTaTOK
(cTp.
2
1 + CTp.
+/-
3000000
CTp.
3)
HPHBwier4jpOBaHHbIe
aicuRi
5. BxoAWDg4N OCTaTOK
6. KoHBepTNpyeMbIe
B
IpOCTbIC
23
7. Hpoxiie AB1aKeHI5
8. KOHCetHbIfN OCTaTOK
(cTp.
5 - cTp. 6 +/- CTp.
39mcCHoHHbIe
9.
7)
Pa3HxqbI
BxogRiiWfN
24
OCTaTOK
10. YBenmT4eHme(yMeHbIueHme)
11. KoHetmHbIf
(CTp.
9 +/-
OCTaTOK
CTp.
10)
486230
npH6bInb
12. BxoARiuja
13.
q14CTa.9
OCTaTOK
npN6bL1b
25
3a oT'eTiibif4
14. gNBLgeHJbI,
HaqxCJICHHbIe
15. KoHelHbIHt OCTaTOK
(cTp.
12
13.
+ cTp.
[IepeoueHKa
- cTp.
OCHOBHbIX
16. BxoqRiugi
B OTtieTHOM
23273
2683778
nepNoA
2220821
486230
nepmoge
14)
CpeqCTB
26
OCTaTOK
17. )IooqeHKa CV4CHKa)
18.
(cTp.
KOHeqHb,I4
16 +/-
OCTaTOK
cTp.
17)
177
EyxIaJITepcKJirHf
9:
3amIcKa
OcHoBHbIe
rIepBoHatiaJI.
3gaHNsI H COopy2KeHI
06opygoBaHme
H Me6enb
Bbmi4CJIITeJIbHaH
TexumKa
TpaHcnop'rHbie
cpegCTBa
gpyroe o6opygoBaHme
He3aBepmeHHoe
H B 6aHKaX
Ha JpeCq'pH5TH$X
CpeCgCTBa H
KOHex riepNoa
AMopTM3a-
CTOHM.
1
YlT
emaep4anbHbie
aKT'HBbI
OCTaTot Ha5S
nepcoHax.afl.
CTOHM.
CTOHM.
LIH
PoccxH
TbIC. py6.
H aianO iepmojga
AMopOCTaToxiTm3aHasi
IIS
CTOMM.
2
3
4
5
6
7=5-6
4659
107069
81456
3320
132
3029
2305
94
4527
104040
79151
3226
2808
6863
1556
50
49
120
27
.8
2759
6743
1529
49.2
7342
208
7134
10
.20
9.80
28774
2094
26680
2971
232620
7862
224758
14258
cTp-BO
IpoxIme
HemaTepmanbHbie
Bcero
3armcKa
2971
aKT3BbI
7.
197
14061
HAJ1oI'r
TbIC. py6.
Ha OTtIeTHylO
,gaTy
Ha nipe,gbOigyn
OTTieTHYlO
gary
1. Hanor
3a
Ha ripH6buib
iepmog - Bcero
1.1. - B (DegepanbHbIk
1.2.
-
1
2
1889836
17427
944918
17427
(goxog)
6ygiKeT
B MeCTHbif4 6iogxeT
944918
2. gpyrHe
HanorH, KpoMe HajOrIOB,
Hatimc.TieHHbix Ha 3apnIaTy
H gpyr'e
coUIHanbHbIe
BbIrUxaTbI,
BbIrLTIaxteHHbIe
x3
flpH6bmi4 rIocnie Hanoroo6jio)KeHFM
3. HaiorTH H c6opbI, oTHocHMbIe Ha pacxogbi
6aHKa (cq. 970)
66849
484
178
ByxraITepKfyf
3a4rIcKa
Ta6njrna
ErB 6aHKax PoccH#
3: AHaJIH3 Kpeqi4TOB
1. gBnKCH1e
TbIC. PY6.
KpegTOB
CCyp
A13H2KeHHe
'lqeT Ha riegn'pmHTr&x
gonrocpoirnbie
KpaTKocpoTlHbI
e
Bcero
CCyJbI
CCygbI
1_
1. HaxiayibHbiI4
_
_
_
_
_
_
_
2_
_
_
_
_
_
_
3
OCTaTOK
3ag)o3TKeHHOcTx
(BKnIotian ripoCporleHHyio
3aAojuKeHHocTb)
la.
13
HfJX:
peCYPCOB
6aHKa
ctleT
3a
POCC1iCKOii
143 HHX: 3a
LeHTpaJIbHorO
(DeAepauxa
5181128
242475
5423603
1168586
58010
1226596
<DeqepaiV4H
KpeglTbI
B
CIeT
peCypCOB
Pocc1iCKofi
6aHKa
3. HlorameHo KpegwToB (BKniotIas
gOCpOtiHO rioraullcHHbie) B OTtIeTHOM
3 a.
1200530
eHrpanH3oBaHHbIX
qI3eHTpaJI13OBaHHb1X
IepRoge
643
LeHTpaTibHOrO
2. BHOBb BbIgaHHb1e
OTtIeTHOM repPojie
2 a.
1199887
(KpoMe
1i3 HHX: 3a
OTpa2KeHHbiX
B CTp. 4)
cxleT
qeHTpaTIH3OBaHHbIX
KpeJ1TOB
26000
26000
4. gpyr4e
(3a cteT
,gBhKieHi
rio ccyqam
4bOHqOB 6aHKa
m
gp.
(+/-)
c.ny-IaT4)
5. OCTaToK 3agnojiKeHHOCTX
Ha
OTTIeTHyIO gaTy (cTp. 1+cTp.2- CTp.3+/CTp.4)
5238429
185108
5423537
5 a. 143 HIIX: 3a CtIeT
qeHTPanJH3OBaHHbIX
pecypcoB
1eHTpaHibHoro 6aHKa POCCRnCKOR
(DegepaU~M (OCHOBHORgonr) (cTp. la +
CTp. 2a. + CTp. 3)
66
66
192491
192491
6. lIpoueHTbl
HatIHCfleHHbie, HO He
B3bICKaHHbIe,
YtIHTbIBaeMbIC
Ha
4HHaHCOBbIX cileTax 620. 780. 904
5046004
7. Pe3eps
Ha
BO3MO2KHbIe
rIOTepH
185108
5231112
no
ccygam
8. KoHetIHbIfI
CTp.7)
oCTaTOK
(cTp.5+CTp.6
-
.
179
Byxra7TrepcxHmf
CYMMblIO
1
2
yqer
CpOKaM
3
4
5
1801774
8577381
5468102
Ha HpeWqpH3iTm3idx H B 6aIKax
Pocc;,
norameHR
6
7
8
9
10
11
ilaccHBbI:
14. qenO3ITbI
1B
15. gefO3MTbI
Kpe,.
16.
14
B
15
307647
ernO3wTbI
18923731
4
yqpexM.
16
305008
413172
209096
1014788
87512
KJTi4eHTOB
17. BbInynieHHbie
qeH. 6ymarH
18
18. f1poxime
19
1488514
1499519
3aeMHbIe
2106782
cpegCTBa
8990553
5677198
1498514
2143703
316398
19. V4Toro
8
6
17
78355
20. HapagelmHbie
pacXogbI
78355
20
21. Pe3epB Ha
fHOKpbITNC
P4CKOB
28
22. Co6cTBeHHbIe
29
6170008
6170008
2185137
8990553
5677198
7588587
27686401
cpegCTBa
3163986
23. Bcero
riacCHBbI
180
EyxranrTepcKniif
3arnicKa
3.
Ta6nirna
3.
yceT
rlepeomopmneH1ibie
Ha HpegpIzHTHHx
H B 6aHKax
KpeAmbi
TbIC.
.__
_ __________ __ _ ___________ __ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Ha OTtIeTHYIO gaTy
1. CyMma riepeo4opMneHHbIX
KpegHNTOB
PoccHH
YgeJIbHbIi
py6.
Bec
1
2
766801
14%
12
31%
2. KorufltecTo
nepeo4)opmneHHbixgoroBOpOB
3anIHCKa
4:
Pe3epB
nog B03MO2KHbIC
rioTepI
Ho
ccygam
TbIC. py6.
Ha
oTYteTHyIo
gaTy
Ha ripegbIgyIMyO
_______
__
6
OCTaTKK
0
3agOfI1KeHHOCTX
KJIMCHToD no cCyaaM
3agJoneHHocTb
1.
go
2.
OT 1 go
MecqqeB
6
3.
go
1 mecsnxa
6 MecqqeB
1 roga
OT
4. CBbIme
5.
mlaff CcygHai
__
TnCTa5I
Pe3epB
__
_
__
cCy,gHaH
3agorn0eHHocTb
_
OT4eTHYIO
__
gaTy
06na5I
CCygHas
3agoJflKeHHoCTb
(1) - (2)
1371803
78908
1292895
690546
3809325
113583
3695742
509341
242475
643
242475
1 roga
Bcero
5423603
192491
5231112
1200530
192491
x
x
CnpaBoqHo:
6. (DaKTxqeCKH
c4)opM4poBaHHbIA
x
pe3epB
181
EyxraJITepcKmff
3armcKa
6:
AHanDi3 KpegrTOB
rler Ha rip/p7ipHJITMffx
no
H B 6aHKax PoccifH
9KOHOMLiveCKHMceKTOpaM
KoHen oT eTHoro nepmoga
KpaTKogonro
Bcero
CpO tlHbIe
CpOq-
Ha
K/c
TbIC. py6.
ano nepmoga
f/c
Bcero
HbIe
HpOMbImneHHOCTb
165800
165800
763993
763993
175000
175000
10000
10000
1614106
1614106
238716
238716
B TOM tmcne:
TornmBHo3HeprPeTieCKXM
KOMHfleKC
CembCKoe Xo35IqICTbO
CTpoITeJbcTBo
ToproBo-nocpegHwlecKa3i
)ze5TeflbROCTb
2570277
2570277
950462
950462
5289176
5289176
1199178
1199178
134427
509
843
1352
1199687
843
1200530
HpoLme OTPaCJIHI
14Toro
50094
84333
5339270
84333
HaceneHve
Bcero
542360
3
182
ByXva-UTrepCKMHyrieT
3anucKa
8:
AHanx3
aKTIBOB
H naccIBoB
CyMMbIn 17 cpoKaM
CPOKn
J0
BocTpe6oBamNm5
,o 1 Mec
c
noraiuea
OT 1 go
6 Mec.
Or 6 mec.
go 1 roga
OT 1 gO
2 nCeT
Ha HPCqIpfiTPHfHHX
M B 6aHKax
HO CpOKaM BocTpe6oBaHMLA
norameHLN
OT 2 go 5
neT
Poccuif
H norameRHH
TbIC. py6.
_
CBbL-i-e
5 ieT
_
Be3
cpoKa
FpoCpotien
cero
HblC
_
AKTNrBbi:
1. geHeumbIe
CpegcTBa
(HaJNtIHbIe
1
209071
1
737816
209071
geHbr'ia)
2. CxIeTa B LI
3. (enio3xTbi
B
Kpeg.
yqpe,Mg4. LeHibie
2
4652563
407019
3154602
1144835
7893946
15701111
3+4
5
1371803
3609325
442475
5423603
6yMarH
5. KpegTbI
6
6. JIN3MHr
9
1531
843
195955
63180
261509
7. OcHoBHibie
cpegcTBa
10
245000
245000
4570849
4570849
8. I4ssBecTlIie
reHHbIe
6ymai-m
12
442475
6971253
6765458
7894789
195955
63180
27555978
5222868
9. fIpotume
192491
aKTHBbI
-
78908
113583
10. MToro
11. Pe3ep8
nor
11
113816 208098
321914
ccygbi
12.
13
7006161 6859973
7894789
195955
63180
5222868
442475
27685401
Hapaui,eHHbIe
gOXOgbI
13. Bcem1
aKTH4Bbl
183
ByA§It'aJlTepcYKrr
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The Economic Development Institute (EDI) invests in people and ideas as the most powerful means
of development. It helps the World Bank and its member countries achieve the goals of equitable and
sustainable development by helping them design and implement better policies and programs. To this
end, EDI facilitates a learning dialogue on development through structured exchanges of ideas and
experiences among people.
For information on EDI publications write to:
Learning Resources Center
.
3
Economic Development Institute
The World Bank
1818H Street, N.W.
Washington, D.C. 20433,USA
Tel: (202)473-6351
Fax: (202)676-1184
Telex: MCI 64145(WORLDBANK)
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FILE - World Bank

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