Том 3
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Y 8# # ? &*E# $#8 = " "! 8- / C , $% & ? & "$E $& * 8 C #"& > - C > # $ # " # ? * >. # " 8 " $# " * " / ##, >" * / ? *? 8 8 8 "E- ? [2]. $#8 = " 8 ! 8# # $/E# , $% & @=#8 ?# *" % # &* / % ## $# & , 8 " # %- 8 " * # "#!# ## &* " # & " # # #" # "8 C # #%#" > , C#? @ C #% # @ " $& # . “ " * ! #/ % " #@ !# " / " # 8 " / "#" 8> " &*@ > ? # " C## #8 *E# & C ; " 8 "-! 8# # > , 8$@ A 8 > ; " # " ( %8 " * ?> * $>8 8 8). D # " > ! C #- C # 8 % * "& @=# : C @ " "! >, - > # # " # "* ?& " *@ C " " > # " ; "$" ? > ? / # # &* > % &*" $ & C ?& #@;"$" ? > " * 8$&* >" # >, # * "&- # , = 8& @=# # "> $# #8 @=# " ; % " @ &* " *#% " #= # " / A "$& # / $# > # > " " " " @= / " >; , $#& , # @ > #""& # # # " # % ? # " ? %# # [2].
' ""## $ = " ## ! 8# # # $& # " # $%# #/. #? & 8 = > ""#/" # ! # # @ $- A C # " 8 8$& " . < #8 8 & " C#C " C #% #--% /" " « %$8» — 100 %->/ 8$" ?> # A "$ C % , @=#/ 34 % 8# > % > %- $" $# C C % # ? "$# @=#/ & 20 % %$ $/" # $? " / A 8 "> * . « %$8» & " $>8 ""## #"- # 8 $"$& # # 8 / &@ >. ' ! / $8>E&- " # 8 & " $/E ""## ! 8$# « /&»,/ 45 % #/ $# & # C " " [1].
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1./ . ""#/" €#% "-C % // €#% " # & " *. ƒ803 (21).
2.$ . . > A 8# " # E # : " & #/. .: # , 2006.
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#8 ? % 8, 8 " & * > ? #8 " # C # ? % # / "! A 8# #.
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D 8 C 8 / C #% # / # D $#% " 8- 8 " C #% # , " % "& # & " & ? "$ - # "& #/ " = " & # # " / &* " # [1].
'" = 8 > # " # "& C $* D # : 88 " $" « # " $& ""##»; 88- " $" « " # $! ""# &* > # »; 88- " $" « " " # " $& »; 88 " $" « ""#/" && C# # »; 88 " $ - " « # " "" # # D " ».
D 27 #@ 2012 C. " # 88 " 8 $" « #&* # # C# &* > # " # $! ""# &* > ? C & » #"- &@ > #% C " " C " " 8 C 8> C #% #/ # .
! 8 " 8 C 8> C #% #/ $%# « # " / $ - & > ""##» $! "" . . % " % & : «D 8 C # — >/ A& 8 " C# " C % # # ""##. , 8> " C "8 & "8 8 " % *, " 8 C # # ""## " " & "*».
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" >8 $# & 8 # " # 8$#/ " " # $# , @ # 8 C $& * &* ? " " >8 # $! ""# &*- >8 E # 8 #"$& #@ " # ? % " /.
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D = " @ % > $# # > & %8 C ? = # C $ " #@ " ? 8 . #8# $# # 8# & @ " : 1) " " & # , $# 8 $#" # # >$" % > - ; 2) # #% , $# # $@= 8 "&* > > # "& C# ( %> 8 «# !& # #% »).
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!& # — ?> / "& A 8# " &- # . 8 $A 8 ?- #8 " * % "# *" / $?& 8 # $> *" " " # 8# #8 8 , $ - " &* E# * $& " *@" " . #8 #% >$& #/ ## !& #- / $ # # & " !#-
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1.* . . !& # : " *, $# # >, ! 8> $& # // # #% *. 2008. ƒ4. D. 14—20.
2..>. !& # : $# # > % # # # 8 > C - # . .: 8# , 2010.
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& E # 8 C # # &* / % # / C $C 88#- # (5), (6) ? #8 $#8 * 8 > E # % / $#- 8#% ## [2].
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1. *+ . . ""& # "#" 8 $& # C #% # 8#: ? $" ?# . .: % &*" , 2006.
*+ . . > $# # $#8 &* > $& " # E #/: ? $" ?# . .: % &*" #/ 8 , 2009.
76
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D C& " $# % ƒ 160 25.11.11 # ## ""#/" / Y- ## > /" # 8 > " > !# " / - " #. D " & # !# " / " # ! 8 DY $% & ? &*E# " ""#/" # " # &* > 8$#/ "! 8# * ?- C & " @ " *, " " & 8 @ $ ""#/" #8 " 8. < # A 8 A!! # " * / "! 8 ## % # &* / "$# % #"# & ""#!# ## % #/ 8 DY 11 # <€ 2/2008. ' " * $ - # " " # &* >/ % % , % C# 8> DY 11 «- C > $» # <€ 2/2008 « C " # &* C $».
""#/" 8, # 8 8 " % > $ C-" # &*" $#% @ " $ 8 C " #, DY 11 % @ & ""#!# #@ $8> % , <€ 2/2008 / C&- 8 ## . ' # DY 11 <€ 2/2008 " " $* " , > &@ @ " " > $ C [1]. < A 8 A / " # $# , " = " & 8 8 $# C " #- &* C $, " @ " $. 20 DY 11. " = " @ % # &* > % # 8 DY 11 # <€ 2/2008 " # $ - & # "$# % E " # ? [2].
< " # <€ 2/2008 # DY 11 " # % , 8> # #8, 8>, " 8> <€ 2/2008 « C " #- &* C $», 8 "#8 &* " " @ $& # 8 DY 11 « C > $». % # 8 " 8# " #8 @- " — # " @ " C& 8 ## & ""#!# ## $8> % .
#8 ? % 8, " = 8 " = " & # % "- # &* / " "*8 % " %# " 8 #/ 8- > " # &* > .
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1.'- # #" " !# " Y 24.11.2008 ƒ116 « ? ## < & # $ ? C & " 8 « C " # &* C $» (<€ 2/2008)».
2.V + )& " !# " / " # (IAS) 11 « C > " # &*" ». "$ #% "$.-$/ "#" 8> « " &* <&@"».
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' " = 8 $# A!! # " # % /" / &*- " # C #% ## $#8 @ " % > # > % , " > #% ## $& > $% & /, #% @=# !# " " " # " % > " .
#8# #% #? & " = " > % # " / % & @ " % $#?>, ? &* " # # % !# " / " / # " # C- #% ##.
% $& / C #% # / $#?> % >/ $# &@-" ? # 8# # #%8 # $#?> # ! , @=# # [1]. % ? &* " # ?= $" & # "$# " # # $#?>&* " # &* " # C #% ##. - , % !# " / " / # " # #% !# " $&- # !# 8> " "#" 8> ?" &@ > # "# &* > $% & /, ?Š 8# C & @ " # # %8 = # $# & , A!! #- " * C #"$&*% # , $#8 &* " * " > # # $""# # # " # # $# & &* " * C #% ##. < # % $#?> # ? &* " #, !# " / " / # " # C #% ## " ? #8 # "& & * ! 8 % $#?> $, % >8 "$" ? 8 " ? &* " # $ E #@ &*-% 8 " " , # 8$& " / ? &* " # C #%- ##, "#" 8 #% ## ?" &@ > # "# &* > $% & /, #% @=# * !# " / " / # " # C #% ## [2].
'" " #% # $% & / $#?> # ? &* " # &- " / #% /E# % A 8#"- # , $#?>&* (# " % " / $# $#?>&* " #, #% ? &*- " *) — #% " > # " 8> "& > A 8# " # C #/, % #8 @= #% &* > 8 " " # # " 8 $& # A 8# / $ $# # # & @= " " >8 $% & 8 A!! #- " # C &* " #. 8 C , 8 >8 "& # " %- " @= / A 8# " / " ?#&* " # & " # " 8-!# " C " " # C #% ##, " = " & ## /8 " % #8 !# " / " / # " #.
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1.$ .>. % # # C " # !# "-% /" / &*- " # $8>E& C $ $# # . .: D, 2011.
2.! * . % # 8 # ? &* " # // Y# " C % . 2011. ƒ 10.
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C # «" = " " *» & " $& @= / # , #8 " $8 =*@ # > " @ $" #8 @ # #"- # ? C & " / " #, " " #- " 8 # " " #.
< # " = " " # !#C # ? C & " 8 , #
# . " > # " = " " # %> " 8 " = " " #.
< $& # " = " " # 8 / # " / $# C " " 8 D 320 «D = " " * # » [1].
D C& " D #" # " # @ " " = " >8#, " # % >
&* " # # $ "$" #, 8 C $ * A 8# " # E # $&*% & /, $# #8 8> " A / " #.
# " # !# 8> " @ "#" 8 ? % > $% & / # $ # " = " " #. & ?> * ! 8& 8 &* # $#8 *" $" / " [2].
# #8 $ #%8 * ( # *) * " = "- " #, " $# 8 " #% " > > ?" &*" . Y #%8 # , " > # C 8 # # !# "# @ " ? # - 8 # " / $#.
# ? #8 # > * ?" &*" , $# $ - ## # " / $# " E#? # ? > & >. < A 8 ?- #8 "$& # * $> #8 ? % 8, ?> #" # , $ - >E @=# * " = " " #, ?> ? > " #? &*E / - " *@.
$#& , E#? #, $>E @=# * " = " " #, % #- @ $# $ " /, " $ >8 #? &*E#/. D& &*- , " # * A #8 " * 8 " ? #8 # .
'" #" # , ? > $"" # , * " = "- " # > $>E , & > ?> * $" & > $#"*8-8- ## " A 8# " C " ?Š .
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1.+$ .. " > # : ? $" ?# . — D<?.: D<? ,
2009.
2.? . . # : ? $" ?# . — 2- #% . $?. # $. — .: % &*" • / ; '>"E ? % # , 2010.
79
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‡ C C " 8 8, !# 8 1D % ? > " # $> " 8 / " C E C . , $# " % ## $& ! 8> 8.2 ?>& & C 8 #8 # " 8# &* 8 "$" #@ ?- & C#/, # E & #@ # $# #@ " "! > ?#% " .
' " " > #/ % # # $C 88 C $ 1D: <$# # 8.2 ? #8 8 # *: 1) " E " # $&*%- &*" C # ! /" , 2) "E# # ! # &* " #, 3) " / 8 # " # $ 8 C #% # 8# C $ $#- # $% & $# * A!! # & C $& # # ?#% " .
1D: <$# # 7.7 8 " * $ $# # $#- " # &@? / " " $&*% & 8# 1D 20 & . 1D: <$# # 8.2 8 &* ! # # $# 8 / ? 50 $&*%- & / # # "# 8 8 ? [1]. Y # &* ? & 8 = # $#% # &* "# 8.2 8 #"$&*% *" $> # " # $ $# # #"& " *@ ? & 30 & .
1D: <$# # 8.2 — ?" &@ >/ "& / ? > " # ! /" 8 # C $" & # . " " # 8 C # ! /" , # ! 8, # "#- " 8> . ' #8 $& 8 C $#& # #"$&*% " >/ #- % / # ! /" , # # >/ 8! @ # A!! # @ ?- . ? " $C 88 / # " " ? C " & # $ % & , "$& > " 8 $#& # . ? #/ " & " # - " #"$&*% 8> 8 >, >, "$# # # .$. ' "## 8.2 $# % #%8 $ " , %$" , # ? & #@ $& ! 8>. '" A >$& & ?•&*E C ?" #"$&*% #$> 8$# , # 8 &> .
< & #& % # # # & " " 1D: <$# # " &* #$& # : # 8# "$& # C % , $>E # %- " / # " # # 8 "E ?# 8 " # "#" 8>.
" $#8 = " "## 8.2 — # $#% # &* " # ? > "#" 8>, 8 C , / $C 88 8 " # C #- % #/ " % >8# "#" 8 8# & C ?& # .
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1. M . . €C & " #/ # & C >/ «1D: €C & ## 8» (- # 2.0). % &*" : 1C-< ?E# C, 2010.
80