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пояснения к бухгалтерскому балансу и отчету о финансовых результатах

  • 1. (5 3s CL oE J oIo o T s , Es * !: r F 6 6 rF sc ' I FF (l o) @s,| No) N q) o: |li @@ ss It ! { c o! (l g, il tl c :r: ! EHE N! t rt M :I { ro t F ol rt E (c o (o (0 @ ts oF o rt rt c E N rt a T (c c N !: q csc o Ec usI c c 6 o=ooo o- + ; E g5 s l 6 ( ! r i i g q o eEg 3 s B g g . S " F E i Do 6 = I 6 F rf N (i' ra, t ao r{J) N o) o r{ F{ N N o o Eq to o E!Ejo e , Es s EE*iq a 6 cc { oo o tr v, o FF Na o r F c ot EHE o CD t- t s l oIE{N ! rt Ett o !: (I I oq sE bo E o(o ro { rc ra fi F rf NN t, (o N t @ r @oo { o $oq ot 6 o I , * P B S E = = H T S - 6 I l*€(o oo @rn r !. t @ @ srt No( (o s I !m€o c rc om $$ Fs ,I (., N(o S.l n) BE; o rJ t! $c a E c t 6 @ ol t rc Ec o !t F !: aI s o DN M tl rt it r N 4 C € 3= (C,L E L: N oq oN oo ol o(! o cN (! N E d o N (5 L N N Go o N 6o N 3 N oo N Go N oN s cN o N n o N qt L N oN so oN o N o (l o N o I 3 n No o C.i ro c 14 N I N c l F N I N ' ) t o N,n N ! s u: s ((! ) a Nn c N nN o (( 14 N o 5 c gB g E < o 6 t r c IC oco s ' G S F F { o C ' , GsI 0) X ooo (-) cs : f ; T € I C s > gz 9t (, TF E E E E I E *88 (, s7os ,s s oxc ! c) osJ zoF o oo osEL C' I ,'! IooE oo r.i 63s o c) =o-o o I HFFEE-EHH u ds qC)L (t sIoI o= s o o=c ocg + ; E g5 rxsI s aEE e s t b + E$= e B= S F 5j ro T o i-FFEi BFE oqsE bo E o tr o (o (s I o t HFFE$- ! Foo , E o s I O 8 b E N L ! !q (s t 6 ro Is CL o r N N oa o sl 6 d N o N 6o c o 6 o o |o 0, 5 c Efr g $ < o o L q) tros =oF o lo CL a g T T Fn sx rit F > r o = r : o g - h P A 9s. t r x E T x t r B 8 = E E == =- I 6 e E E o I t5r gF TI b g s B Fo=oE o5 Eo xs6 El s osJ sq (! =
  • 2. l 6 vE E3 ( 0 ( l ) T E N F @N o (l L, F @N soo oo s- Io=a S giEgBIE F{ooo @o6 a a ri {F (cc( c sN qs Is CL oE o EF6 CL Fg ol o i* o() q 5 No) Ir t E o ro (o Nrt o nr: N q 9 o $ E o T o, ts @s sl oF (o N oon i'f o) N os CL 0) F N N o e o ol 6 d N o N 6 ri o N (! N N (! L oN o L I L -lc.l 5t5 N I c.| o t G 9Je 3Y osN ro c a c(t) c c Nt No : Il c n $ o 8H *E O s i f 0 r t T I FE g ! gE o6 . . F o o E ! o t r rs tos = 6 9 C r F F os c) o s ct ds-oEo Et CL o lo oo Et t' g ,s o CL (, o ET o (! -0 tr at (lt CL oE R0t CL ox-0 E Eo- (, os bo Es o o os- oI o =o s .i ( trs- oxotr o o -0 t .! q G s tr IE-I -0 tI q, 3 EL o @o (r, o I .i N
  • 3. trsEo xoq Eo -0 o ooI .U tse at B$F';: * H' $ = x o x t s Y ( s g $ F E T
  • 4. -0 o a! tr (E (9 + !t a ro g . i &e ; R (! ro rJ) (a sl (l - 5 e D r o e - A e i ER o os) N - E . E'at qe ot sro s rJ) D$ sro (o s !t lr) $gH= CE < o G t r eo oF 5st o E p e 3 f l c, s 4 r q O = HEE =( o o o E 8 l e s o d fr3 J 6 e id eEs * 9 5sJ =Po $ o EP $ E E 9 T
  • 5. o os o o o (! I tBgF ! 6 Ic, o o6 E ET I l I{ (", o o(r) (o c) ol s o(r) ( o l F I o l @o lo o rl g cq r m f, o 3s o 0) E (u s c, o= s Feg-*s Y I j l 6 l * 3 e H$s E 6 s t'; I = E T c o {a !, Ea 0) ! l o R S E I E ! ! rl a Evl r.() rt (l (o0, Jn + o F Et Er: c csI 0EE tc f : $ eqSqge= : o - NN r: d , N ri { o CLeFesaeos oF oF o P; o Nt(s, ro ol F ! a io I o ! ! rl ,t nNN F N od o 6 o t *FE? E E 6 S ; B * P t s F g 5 i o E t q q EE rc s o(o N (t rt 4 r o) ao a{E c rt l: (': o a E ss q, r N N oo o No N oN o o (! (! N N Gq o No (! o(a o L N o L cl o N (U N (! N o N (E o d N GI d ol o N o o No L N N o e o (l oo N N o d o N 6o N N oo 'i o No N c No L N o 3Y a ( 14 r ( n I nn c s { o c oN oo cc c a ro ro a aa c (9 |o lr, q !: c rt n (| No $ o gHEP = P g 3 t ! g E o c 9 ! e I s o E 6 T o e ; h o E ; F f ; = ! 9 E B$E !oIo o Eo ,os Go I ! t ( e i 8 i F.: o { < E s og ; , F - o 6 6 F 6 o C g !IIo cf ! E n o-oo 4 E 6t oo F eoFs -0 Fo oEEo xtr otr o ctt tr GY (, CL oF s Et o CL Y s tr (! Io CL os lo o trI d
  • 6. sos, sq lU I q ro ' 9 . F R t 5 ; s af;Hs o r i o , ; = 8 A X v Gq (, F 6 06 oE osroooIo =s (! I
  • 7. - E . ! A ; I(F G al oo r(f ( 1(4( s o - 5 . ( r , r o - EUF (q r F ! (l (t, (I {(1 @ I A - 5 u -: E&Sx ((i (c G 6 c) rI) o (o Es oo @o oo ro c(( ra 6 n( |' o 3-I o * E t s 9 r E o, T-Io , - > t ! o i r E id 6st =oF I! aI @ o * - $ H r i ' 3 €E8ooJ IE s $ F 8 oE0; Nro {t r o lc i @lo c: FF o E E a e€3 (r, (t) F ( 01 o F oI () 3 Eo (to (o I S Fc( ( ts t(sr) ol oIoI0 s o. E ro c) o i-a N tt o) ln @ro I FF (D s $ Eg 6 $ F I-F @o fit ro FF (q) ot I Y, ccFc oF ro ol o t-rlo (t o F-lo Egag; gBo $gE g : I a | ' l ^EE e(, oo 6 oF o a J E 4 t 9 9 6 o 8 6 q F6q oo h i F S E $ 0 s ' : H s ! E d E , . E o o E s " r o t E s 5 F { ) E 6 a L t )s ooo soE
  • 8. floscuettttq K 6yxraflTepcKoMy6 araucy u orqery o Qrtuaucoebtxp e3y,'lbrarax3 a 2012r . l. O6uruec BeAeHflfol6 oprauuraultlt OAO ,'KouvynoHeproy" qpe)KAeHpoe ueHr4eMKo vnrera no ynpaBneHilllo4 MyuecrnoNKrl rpoecxoiol 6,racrn or 12.05.94r oaa N 402 H 3aperHcrpr4poBaH13o. 05.94f oaa N 827 Atutuuucrpaul4efJil eHuHcxoro paiioHa r.Kupona. PerncrpautloHur,utfot vep I 2-38 KJIP. B 2002 ro.[y o6ulecrBo npouno flepepefucrpaul4ro e I'{MHC PO Iro r'Kupony. flpucaoeH rocyAapcrBeHHuftpenzcrpauHoHrlstfirrorrlepl02430l3l6230'AaraBHeceHVfl3allvav13'09'2002r' l,l.aeu rraQ u xau nou n urf i Ho Me p Ha no f o III are,.bl u II4K a - 434 60 1I | 23 . MecrouaxoN.Il.eHHl4 aea pec:6 10035,r ,Kupon,n poe3aC orHeqHsr4ft' l. I OcHonsste Buabl AeflreJlbllocrn OAO <Kotnll'tyHeHepro> OcHoagan aerreJrbHocrr, 06urecrna orHocr4rcfl K 3HeprerHqecxoi;i orpacrH. B cooreercrBI4I{ c YcraeoN4 o6utecrea BHAaMH AerreJrb r.rocTno A o <Kov uy rr:n epf o)) t BIf loTcq; pa:pa6orxe cxeM pa3Burt4r3 JreKTphqecKt4cxe reft t4c xeN4re n,rocua6xeHHt Hacer'IeHHbnIXy HKTOB; IIonKJIloqe Hl{brM K c t4creN4al0r,6t utecrea; or HX no.1Be.[oMcTBeHHOCrBr4 M, egTaxH axoxAeHur tpll,rna,'ron0 6urecraa; CBR3aHHbCIX3 n eKTpOn- TenJ' loll le preTl lKOi1 : 1.2 14Hrpopvauilror crpyl(rype H KoMnereHuH1o4p faHoBy npaBneHtrfllt KoHrpons OAO (KoMMyH3Hepfo) Crpyr<rypa opraHoB ynpuun.t'rr 06uecrea (a cooraercrsHH c Vcrasor',r O6urecrea): - 06uee co6paHrle aKunoHepoB 06urecrea; - Coeer auPeKroPoB 06utecrna: XoltqKoe A.H.; IlluurrtuHa H.ll.; flerpeuro l'B'; Ceo6oacxar T'B'; Pn6eHxo B'H' - ear4H or t4LHt urf i r.lcnol Hu rel uusri i op raH (reHepa,lr uut ft ar.rpexrop)- Pq6euxo B.l-l Crpyxrypa opraHoB KoHrponn3 a OHHaHcoBo-xo:sficraenHoial etre,tbtlocrbro 06utecrea 14 I4x KoMnereHqHt npeAycMorpelta crarbrMH 12 vt 18 Vcraea. Korrrpo,,rs3 a (buHaHcoBo-xo:qi;icrseHHoAii etrenbHocrbFo 06urecrea ocyuecrBnflercs pes14:r.jouuoii xounccneil 06rLtecrBa. PeBH3HoHrlat KoMl4ccun uz6upaercr ua o6urev co6paHl4lr unlronapou O6utecrea. flopnaox aeRTerbHocrr4 Pesust4oHuofi KoM14cc14H ollpeAenflercl floloxtesnev o PeeH:hoHHofiK oMllccH14y,r Bepll(AeHllbtuo 6ulrtu co6paHUeMa KlltloHepOB0 6ufeCraa' Ko,rn,leCrpeHHutctio ctas Pesu:nouFloii KoMHCCh1C4o CTaBIteT3 (rpu) qJieHa' - flerpona c.B. -:arr,lecrhre,'lb f,raBHoro 6yxnalrepa; - BaceHuuaT .M. - 3aMecrl4reJlbrJ IaBHoro6 yxralrepa; - vcuoea o.H. - Haqa,,rbHticKe Kropa AoronopHofi H npeTeH3uoHHOpila 6orbl. L3 AyanroP 06ueclea 06utecreo exeroar1o npHBrer(aera yauropa, He cBfl3aHl{oroH MyulecrBeHHblMohr HoueHI4tMH c 06uecrBoM 14 ero aKu6orrepaMh, /lJrr frpoBepKH u noATBepr(aeHHr npaBHnbHocrl4 roaoBoft tpraHaHconoil orr.lerHocrh' Ayanropcxar tlpoBepKa aerrerbHocru 06Luec'rna Mo)t(er 6r,rru npoee.[eHa Bo BcflKoe BpeMfl no rpe6oeaHuto aKuqoHepoB, coBor(yrrHafl aonr Koropbrx B ycraBHoM KaIurare 06utecrea cocraBrfler 10 u 6olee flpoueHTOB' Ayaurop 06urecrsa :a orqerrruri;i frepiloA ooo npeanprlfrt4e K[' (AIOAAP))' I .4 O6oco6rreHH b le noapa3re,'leHl4 t OAO <K ou vyH3Hepro) B cocrae o6urecrea Bxonflr o6oco6neHHsref roapa3aeneHlifl - npeAnpHtrt4fl3 reKTpl4LIeCKI4KXO' TeJIbl.lbHlx TeftJIOBbtCXe Teii,M aCTepCKUyeq aC'lK14H,e RBJIffTOU1lle1C9pt tiAt4qeCKHMJlL1l4 Ual4!{:
  • 9. Halrl4euosaHureP ulu ala Oc HosHu te BI,I.{rI aetrenb Hocr}'l uqeCKUe d)U,TUilJlbl 3rcn,ryarauur 3neKTpnuecKlrxc erei, o6cnyx14BaHIc4eer efi HapyxHoroo cBelueHl4fl Knpono-r{eneuroe Mn3C, B cocraB - Ho,ruHcrnfPt K3C; - CyHcxoftM V; - Kyvencxrfi MY; - Mease.ucxHMii Y; - Hel,ru<ofMt V 3rcn,lyaraunn 3neKTpnrlecxuxc erel, o6c,ryxnaaHucee rel HapyxHoroo cBeul.eHUfl I{oreruHtt'lcxoe Mn3C' B cocraB BXOAflT: fiaponcxoii MY; Ap6aNcxnfMt V; JleHraucruMfi V; CaeuuHcrcuMil V; Op"roncrniiP K3C: IOpuruu<nfi MV; Mypau.rnr"rcrtMlftV ; OnaprucxraiMl V; CeevuHcxuMi ; iY ; floAoct4HoscxnPftK 3C: JIy:cruft MV; .{etmnHoecxraMft V; JlarucxraiMi Y 3xcu,lyaraulu 3JIeKTpt{qecK[xc erei, o6cryNnaaHuec ereil HapyxHoroo cBeueHl4t Bsrcrco-IIo,rnHcxoeM n3C, B cocraB BXOAflT: VpxyrrlcxrafMi V; Ma.nvltxcxt'tfMr Y; Kurutte:cruii MV 3xcn,ryaraunfl 3neKTpl4r{ecrlx ceteil, o6c,ryir<n eaHue cereil HapyxHoro ocBetueHl4t Cno6oacxoeM n3C, B cocraBB xoAtr: Ee,roxo,ryHuux rli 4M Y; F{aropcxuMf t V; BaxpvuteecxraMftV 3xcnlyaraurlfl 3reKrprulecxux ceteil, o6cryrxnoaHnec ereI HapyxHoroo cBeuleHufl OuyrHuHcxoeM lI3C, B cocraBB xoaflr: A$aHacuencrcuMitV ; Jloi;iHcxlzMii Y; BocrouHrtii MV; flecKoecKHMft V; so-XoryHttuxraMfi V 3xcnrtyaraultt 3JIeKTp[qecxNx cetefi, o6clyNttoaHue cerefi HapyxHoro ocBetueHrfl 3yeecxoeM fl3C, B cocraBB xoaflr: Oa,reHcxHMii Y; VHuHcxniMl V; acr<uiMl Y 3xcnlyarauus 3reKrpr{ecKrx ceteil, o6cnyNnuaHue cerei Hapy)I(Horo ocBelueHIlt CoeercxrafPi K3C, B cocraBB xoatr: flnNaucxnii MV; Bepxou.rnNen,lcxMuYil ; OpuveecrcuMi lY ; flpaHcxuii PK3C: KraxuypcxniMi V; CauuypcxraMii V; TvxraHcxniMi Y 3xcn,ryararrnl relloaulx ceteii, u oeanv3atltfl TerlJloBol4 3Hepf I4l4 C,ro6olcroe flK ra TC 3rccnlyaraur.rRte nloautx ceteft, eurpa6orxau peaJlil3auhrtle n,rosofr? !!p1!I KoreruHu.tcKofelK n TC 3xcnryarautll renroaux cetei, 14 peiul,l3auuq relroBou 3HepflII4 .flpaHcxoefl K raT C
  • 10. l l 3yeacxoefl K n TC 3xcn,ryarauttlt enlonstx cereil, suroa6orKav oearv3alnsr euosofi 3Heprl4l4 12. Ho,rnncxoefl K u TC, B cocraBB xoatr: Aor<v,'ruq<uMil V 3rccn,ryaraunRre uonstx cereff, surpa6orKav peanv3alwrfle nrosoii 3Heprl4l4 l J . Coeercxoef ll{ u TC, B cocraBB xo.4tr: l[epeaurA xN,taHosflou x<ascxoroM V flul<aucxnftM V Cosercrcorfol l{ u TC 3rccn,ryaraunl tellonutx cereilo nrrpa6orxa1 4p eaJln3aut4refln rosol 3HepruIl 1 4 . Kyr,reHcxofelK u TC 3xcnryaraulrr ten,toattx ceteft, nr rpa6orra L4p eaJvt 3att4frl e nroeoff 3F Iepf l 'lH 1.5 CpeAurrr iHc,,reHHocprab6 oruurcoOn AO <KoNlrr,,lyH3He5paro2)0) 12f oA cocraBur'l|a 7 91 qe,'IoBeK. CpeAgecnucorHan rtuc,relrHocrbp a6orirr.rxoaO AO <l{ovnryH3Hepfo)z)a 2012 roA cocraBHm 1 783 qCJIOBCK. 1.6 Ceereuuno 3anucnvr txo 6uecrBax HaurraeHogaHne KOHTpOuIp yeMoro J'1l 4ua IOpuAuuecxnin;i nouronsrra:ia pec OcHoeHureB l4abtn poAyt([H14p, a0or, ycnyr AOJI'I co6crBe HHOCT',I 62260, Kr.rpoecraon6 n., r. Slpaucx, yn. Hexpacoea, 3 l OOO <Tenno3HeprernK r. -f pancxa> flpo n:aoAcrno 14n epe,ilarai re nr o eor 3 HepF Iz1 4' 25% 2. 06urne npaBl r ,qQa opunponat lufol rqerHocr l l 2.1 foAonas 6yxra,rrepcrar orqerHocrr, 06urecrea [oAroroBJIeHaB coorBercrBl4Hc rpe6oBaHtitMt'l 3aKoHoAare,.rbcPreOa. 3a2012 roa orrlerHocrbc ocraBJleHnao Qopuav, yrBepxneHHutnflap urasov M(D Poccttllo r 02.07.2010r. Ns6 6u. 2.2 Byxratrepcxr.rfty qer 14Myulecreao,6 n:arerbcrB u xosqftcrseHHblxo nepauHfi BeAercflH ao cHoBe HarypaJrbHbrHx 3Mepurenei;Bi AeHe)r(HorB,br rpar(eHUHtt yreM cnJloUlHoro,H eIpepblBHoro,A oKyMeHTanbHoro r.IB 3at4MOC3BaflH HOrOO Tpall(eH L lt. florcasareru roAoBoft 6yxra,'rrepcxoil oT.reTHocTn npr4BoAtTcfl t{cxoAfl I43 llpHHul'lna cyluecTBeHHoaTu n'rfl oueHKu$ nuaHcoaoro IoJro)r(eHUBr ceN43Ha HHTepecoBat{HbtMnouJ Ib3oBareJIflM14. 2.3 3aaon>xeHHocrb no ynraqeHHblM aBaHcaM e 6yxranrepcKoft orllerHocru (6yxranrepcKoM 6alaHce) orpaxeHa c yverov H,{C. 2.4 [aauarc 6yxnanrepcxoft orqerHoctl4 [peacraB,'IeHbl B rLIcflqax py6,reii. 2.5 B ue,rsx o6ecneqeHr.rlfllo croBepHocrlt aalrHbrx6 yxrzurrepcxoii orqeruoctl4 B coorBercrBHl'lc flpnr<a:ov or 03.10.2012 r. Ng 152 frpoBeaeHa1 4rrBeHrapI43auMilra repr4aJrbHo-IlpoI43BOACTBeH3aHfblalXc oB,n o cocroRHtzlou a I uon6pr 2012 rona, no pacqeraM, ,[e]re)KHbrMcp eAcrBaM,p acxoAaM6 yayurux nepnoAoB, <pauaHcoartvB JIoxeHI4flM no cocroflHl4ro ua 3 I aerta6p n 2012 rorc. B cooTBercTBt.t1c4 yueruofi nolnruroft npoBeAeHrte 14HBeHTapH3auhLIn o ocHoBHblM cpeAcTBaM ocyuecrBrflercr oAllH pa3 B Tptl roAa. llpeAurayuat rJHBeHrapt43auu6su tla npoBeaeHal ro cocroflHl'f]oH a I uon6pr 2010 rola. 3. 14uQopuautrn K orqery o ABHIKeHfll'Al eHe)trtlblxc pelcrB. Cocran ae1re)r(Hbtcxp eAcrB coclol4r r43a eHexHbrx cpeAcrB Ha pacqerHblx cqerax e 6aHxax I'I B Kacce opraHu3aur4t.tf.l o cocrorHHn Ha 31.12.2012 r. ornputrbtx Aeno3HroB Ao aocrpe6onaHvfl, Epyrux AeHexHblx 3KBr4BrIJreHTOo6eu tecrso He HN4eerA. KTHBoBr .to 6s:arerrcrB Bbrpax(eHHbtBx 14Hocrpat'tHoBii iIJIlote: a otqetustil nepuOA0 6uteCreo He HMeJ'Ioo,6 NaeHHo-eanrcTHbolnee paq614H e CoBeplxano.
  • 11. B oTqere o ABl4)KeH14HA elje)r{Hblx cpe.qcTB AeHexHbte noToKH orpaxeHbt oTAenbHo oT TeKylrl.t4x, HHBecrr4uuoHHbrx u (tnuaHcoeurx onepaur.rii. Kocselrurre Ha,rorH B cocraBe nocryn,reultfr or noKyrlareneii 143 aKa3r{HKoBnn, are}Keftn ocraBuHKaM 14n oaprArlr.rKaM14 n Jrarexefi a 6oANerHyrc ct4creMyP occuilcxofi Oeaepauun r4JrllB o3r{elueHHeH 3 Hee orpaxer"rbr cBepHyro. I(ocseHHrtNaHH aJroraMut Brflercfl HIC. Caepuyrblil pe3ynbrar no HIC orpa)Kelr B crpoKe 4l l9 <flpo.tne fiocrynJleHttt>i. 4, YqerHas ttoJItlrr{Ka Ilacrorrur.lil 6yxrarrepcxuii orqer O6uecrea noAroroBJleHH a ocHoBe yueruofi noJ'1I{TI4KyHrn, epNleHHofi npuKa3oMo r 30.12 ..201|-. N 196 <06 yrerHoii noJ.rr4ruKOeA O Kon,lnryH3Hepruoa 2012 rot>> Eyxra,rrepcruii yv€r BeAeTcr rra ocHoBe aBroMaru3tlposaHHoii ct4creMbt, c yleroul cneuuSnrcr'r aerreJlbHocru o6utecrsa H ero opfaHu3auHoHHoil crpyrcrypbr crpyKTypHbtM iloApa3AeJIeHHeMO 6ulecrea - 6yxramepueii. 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