HaqionaJrbrra eHepf err{rrHa KoMrraHin,,VKPEHEPI O · HaqionaJrbrra eHepf err{rrHa...
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HaqionaJrbrra eHepf err{rrHa KoMrraHin,,VKPEHEPI O" Oirarcoea seirxicru aa pix, sxr,ri gaxixq[acn 31 rpyAHf, 2014 poxy
Transcript of HaqionaJrbrra eHepf err{rrHa KoMrraHin,,VKPEHEPI O · HaqionaJrbrra eHepf err{rrHa...
HaqionaJrbrra eHepf err{rrHaKoMrraHin,,VKPEHEPI O"
Oirarcoea seirxicruaa pix, sxr,ri gaxixq[acn 31 rpyAHf, 2014 poxy
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Bnacnrry ra repiennqrey Haqionanunoi eHeprerlrqHoi xounanii,,yKpeHepro,,:
Mu npoeenu ayAilr uaee4euol Qinancoeol geirHocri Haqiotanutoi eHeprerx.ixoi xoNrnaHii,,YxpeHepro" (xagani - ,,KounauiR"), FKa cKflaAaersc: si asiry npo einancoeri craH Ha 31 rpy4Ha2014 pory ra ai4noei4Hux seirie npo npra6yrrura slurxura-iur-ur,ri'cyxynHri AoxiA, oluinu y BnacHoMyxanirani Ta pyx rpouoBtlx roulrie sa pix, qKilli gaxiH,{r4Bcn Ha 3a3HaqeHy Aary, a raKox crucnoroBhKnaAy ocHoBHtlx nprlqrnie o6nixoeol nonirrxu ra rHul4x noecHpBaflbHux npumiror (na4anipa3oM -,,Qiuancoaa oeirnicru").
Bidnoeidanrnicma xepienuqmea ea einancoey seimnicmt
Kepiaxuqreo KounaHii eiAnoaigae 3a cKnaAaHHF ra AocrosipHe no4arxn qieT einarcoaor seirnocri yaiAnoei4nocri 4o MixxapoAHt4x craH4aprie QinaHcoeoi geirxocri, a'raKox sa crsopeHnn rarolcucreMr anyrpiu.rnuoro KoHTpOnto, FKa, Ha AyMKy xepianuqrea, e neo6xi4uop AnF CKnaAaHHeQinaucoeoT seirxocri, qo He uicrrrs cyrreBilx Br4KpilBneHb ynacni4ox uaxparzcrea ,6o norrno*.
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Fr gagHa'{eHo y flpr,ilvrirqi 6 4o qieT QinaHcoeoT seirxocri, craHoM na 31 rpygn a 2Ol4 pory Kovrnaninei4o6pasuno 61u .Qon6acuroT enerrpoeHeprerili{Hol chcreMil6anaHcoeop eHb, 3HaqHa L{
orynoeaniil T eT obnacreri.o6'errie ra ei qii, nau ne e4ayAlrropcbKrx Aorasie l4oAo HaflBHocri ra QisnvHoro craHy qrx o6'errie xa 31 rpy4H a 2014 poxy.BiAnoei.qHo, M,| He Mant.| Moxnueocti eilgHaenru,rrt4 xeo6xi4Hi nri-He6y4s *oprryra'r"" AaHilx cyM.
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Ha nauly AyMKy, 3a BhKntoi.teHHflM Moxn[Boro BnnuBy o6craenn, BuKnaAeHhx y ni4craai 4nnBl4cfloBfleHHF yMoBHo-no3urHBHoi AyMKl,r B14qe, qn Qixancoea geirHicrs ei4o6paxae 4ocroeipto aycix cyrreerx acneKrax QixaHcoeril crax Kounanil na 31 rpyAHe 2014 pory, a raKox eiHaHcoeipe3ynbraril iTAisnunocrira pyx rpouoBl4x xolurie ra pix, cxufr gariHq[Bce Ha 3e3HaqeHy Aary,y ei4nosi4nocri 4o Mixrapo4xux crau4aprie einaxcoeol geirHocri.
Iloncurceantnuil posdin
Mu seepraeMo yBary Ha l-lpr,rvirxy 2 4o qiel Qinancoeol geirHocri. Bnnile eroHouiqnoT rprsr ranoniril.{xoT necra6insxocri, qri rpilBaprb e YxpaIHi, a raKox iine ocraroqHe BperynpBaHHflHeMoxnuBo nepe46avrrlt 3 AocrarHson aipori4nicrp, r BoHt4 Mo)g/Tb HeraruBHo BnflilBarn HaexoHotrliry Vrpalnr ra onepaqiiuy 4innuuicru KownaHiT. Hauta 4yvrxa He vicrnru xoAHl4x3acrepexeHu is quoro nuraHHe.
Mr ssepraeMo yBary Ha f'lpruirry 2 4o qieT Qinancoaol geirHocri, FKa onilcye, qo sa pir, nrrfisariH.{ilecs 31 rpy4xn 2014 poxy Korunaxiq noHecna.{ilcri s6ilrru y cyvri 2,298,473 rilcq.{i rpuBeHb, aiT xoporxocrpoxoei go6oe'qgaHHe nepeB[qyeanu o6oporxi arrrer xa 5,260,109 rilcs,{ rpr,reeHu. l-{i
$arropu BKasyprb Ha icHyeanHn cyrreeoT HeBn3HaqeHocri, qxa Moxe BilKnuraru icrorni cyvHieurlLloAo 3AarHocri KotrlnasiT npo4oexyBaril cBoro 4innuricru ua oesnepepeHiil ocuoei. flnaurrepienrqraa crocoBHo r-lilx nuraHb raKox erma4eni y flpr,turirqi 2 4o rlieT QiHaHcoeoT geirHocri.OiHaHcoea geirHicrs He vicrrru xoAHl,rx KopnryBaHb, qxi Mornr 6 sxa4o6urrcn y pesynurarierpiueHnn qieT teeusua.{eHocri. Har.ua 4yura ue uicrrru xoAHt4x 3acrepexeHu is qsoro nilraHHF.
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flpn46aHxn ocHoBHr4x saco6ie ra uerrirarepiansxux axrneia (2,246,195) (1,720,669)Kaniranisoeani ei4corru, cnna.{eHi y peeynurari npr46axnr
ocHoBHnx saco6ie (12,559)
9ucri rpou-roBi Koutrll, erropucrari a ireecrnqiixii ginnuxocri
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lepxaene ni4npnenltcreo,,HaqioxanbHa eHeprerilvHa xounaniR ,,yxpenepro" (na4ani -,,Kounanin") 6yno craopeHe y pe3ynbrari o6'e4naHHF AepxaBxnx ni4npraeucra,,HaqionanunrilAilcnerqepcuxttfr qenrp eneKrpoeHeprerfiKr4 Yrpainr" ra tqepxaanoi enemprvHoT rounaril,,YrpenerrponepeAaqa" ai4noei4uo Ao B14Mor 3axony Yxpalnr,l ,,flpo enercrpoeHeprerilKy" raHaxasy MinicrepcreananuBara eHeprerilxu Vxpainu ei4 15 rairHs 1998 pory. Kounaxinni4nopn4xoeyerbcn Mixicrepcray eHeprernKn ra eyrinunoi npon,tucnoeocri Yrpainil, FKeHarasovl eig24 nilnHF 2000 poxy 3arBepAilno Craryr Kournaxii.
OcHoeHolo 4innunicro Konltnaril e HaAaHHe nocflyr is nepe4avi eneKrpt4r{Hoi enepriiMaTlcrpaflbHt4Mil eneKrpl4qHLtMt4 MepexaMil ra qenrpani3oBaHe Ailcnerqepcure ynpaenixnno6'e4nanorc eneKTpoeHepreru\.tHoro cr4creMoto Yxpalnr. Konltnanis e cy6'errou npr,rpo4noiuonononil y cQepi nepe4avi eneKrpl4trHoi eHeprii uaricrpanunilMil efleKrpr/qHilMt4 MepexaMil.Tapn$u Ha nepeAaqy eneKrpr,i\.{Hoi eHeprii ra ArcnerLrepil3aqro peryn1gtqrbcg ra3arBepAxytorucr HaqionanbHoto rouicieo, r4o sAifrcxloe AepxaBHe peryflpBaHHn y c$epaxeHeprerrKl4 ra KoMyHaIlbHrx nocnyr (,,HKPEKfl') @o 27 cepnHF 2014 poxy Haqionanuxa xon,ricin,r.r.lo sAiftcHloe AepxaBHe perynpBaHHn y ceepi eHepreruKl4 -,,H|{pE').
cranona na 31 rpyAnn2014 poKy Ao cKnaAy Kounanii BxoAilnr: l-onoexilfi o$ic ra11 ai4orpeuneHilx ni4pos4inie (2013: l-onoenuil oQic ra 16 ei4oxperr,tneHrx ni4pos4inie).l-onoeFtilil oQic KovnaniT anaxo4nrbce 3a aApecop: ayn. C. f'lernopn, 25, N,t. Kraia, Yxpaira.
Cranou na 3'1 rpy4xs 2014 pory Konlrnaxin nanivyeana 14,225 cniepo6irHuxie (2013: 16,743cniepo6irrnxie).
2. OnEPAqttlHE CEPEAOB],flqE
Onepaqiilne cepedoeuqe-y 2014 po+i YxpaTna 3HaxoAilnacn y crani nonirrqnnx raexoHotr/i.{Fll4x norpncinu. Kpraru, aBroHoMHa pecny6nixa y cxna4i Yxpalnr, 6ya QalrrvnoaHeKcoBaHilil PocitZcurorc Oe4epaqiero. B pesynsrari Llboro, y 6epeeni 2014 pory KoNanaxicBrparfina KoHrponb HaA n'FrbMa ai4oxpeunennun ni4pos4inaun, qo 6ynra posrauloeani narepnropii Kpruy: ,,Kprucuxa eneKrpoeHeprerilqHa cilcreMa", ,,,[epxexeproHarnn4 y Kprrucsronltyperioxi", ,,flancionar,,Eneprerrr", ,,Os4opoevrfi ronannerc,,Ceun4eip'r" ra,,flia4enuenepronpoM". Fr tacni4or, Kotunanis Br43Hafla s6nrru ei4 sneqixennn ei4noei4nuxaKrrei g (flpnuirxa 25).
flonirrqnnfi 6eena4 ra cenapal4crcuri pyxta Ha cxo4i Vxpainu eeonnqioHyBanv a s6pofinrfrxonSnirr ra noBHoMacu:ra6ni eificuxoai gii a oxpeuux qacruHax flyraxcuroi ra flonequxoio6nacreil, qo Qamuvno npr3Beflo Ao Brparil KoHrpoflro HaA Lli4Mt/ repilroptnM14 ypFAoMYxpainu. Lli no4il npil3Benil Ao sHaL{Horo noripuennn crocyHxie uix Yxpalnoo ra PocificsxoroOe4epaqierc. Ha KounaHito 6esnocepeAHbo Malorb BnflilB no4ii, r4o ai46yeanrucn Ha cxo4iYxpaiHr, ocxinuxr e aoHi ronSnirry snaxoAnrlcA,flon6acuxa eneKrpoeHeprerfiqHa cilcreMa.KoMnaHic npoAoBXyBana Ha4aBaril nocnyril s nepe4avi efleKrpr4rlHoi eHepfii ruaricrpanunnnitneneKTpLlt{H14M}1 MepexaMil B pefloHrra orpr4MyBana onnary sa caoi nocnyril ai4 lepxaanoroni4npuevcraa ,,ExepropHHoK", o4HaK, 3HaqHa qacrilHa aKrheie onilHltflacn 6esnocepe4nso auicqrx 6ofroeilx 4iil, i norenqifino uorna 3a3Haril 3HaqHfix nouJKoAxeHb.
Y 2015 pot1i, yxpaixcuxnfi ypn4 spo6rae neeni rpoxn, uto BKa3yBann Ha Hauipr pos4inrrr eAVHyerleKTpoeHeprerilLtHy ct4creMy Yrpainn ra crBopr4rr4 oxpeuufi eHepferilqHnil punox na repuropiirolSnirrnoi 3oHu, npore, iloro roqnril MexaHis[l ra nacni4rr 4nn Kounanii Hapasi neei4oli.
HAqtoHAnbHA EHEPTETULtHA KOMnAHtfl ,,yKpEHEpt-O"
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AKrilexufi aoeFlFlilft xon$nircr ra HecnpoMoxxicrs 3anpoBaAilrn peanuHi ra e$exrueHi exoHoMir{xipeQopM14 npL43Benr Ao 3HaqHoro na4innR anyrpiurnuoro BafloBoro npoAyKry, 3MeHUeHHfiMixHapoAHoi roprieri, noripu:erHn AepxaBHilx $iHancie ra 3HaqHoi 4eeanuaaqii yKpaiHcbKoirpnani uloAo ocHoBxrx iHogeuHilx Bafl]or. Cyeepennrarl xpe4rrnnfi perarunr yrpainn 6yagHuxenril ecin,la uixnapoAHnMu pefiruHroeuMil areHTcrBaMil t3 HerarhBH14M nporHo3oM Hauail6yrne. Bci qi $arcropil Maprb HerarilaHilrI Bnr'l4B Ha yKpaiHcbxi rounaxii ra 6anxnnepeuKoAxapqr ix e4arxocri orpt4Marn AoAarKoBe Qinancyeannn ei4 eirqfisHqFtilx ranllixnapo4nux Sinaxcoerx purxie. ,Qo4arroeo, Vrpaina N,tae sxa.{Fti By1Moril u.loAopeQinancyeaxxq goaFtiuJnuoro 6opry nporeroM HacrynHilx 4erinurox porie, a rofi .rac sx eantorFripe3epBr Aocfirfl il Kpl,tTLlr{Ho Ht43bKOrO pienn.
Haqionanurufi Sanr Yxpainra (,,HEy") 3anpoBaAilB xr,rsxy cra6inisaqiilnnx aaxogie, HanpaBneHilxHa o6uexennn eigroxy iHose[4Fro'r BanprLr 3 KpaiHr, cepeA srilx o6os'sgxoerft npogax'7So/osapo6nenoi iHoseMxoT Bantoril, 4enxi o6naexeHHs Ha xynieno iHogeMHoi Ban;11ru na vix6auxy raHa BuKopl4craHHs lHo3eMnoi aanorr 4nn qinett pospaxynrie, o6naexennF Ha rpouJoBi nepexasr3a KopAoH, a raKox o6uexenns 4nn Qisrvnrax oci6 xa xynieno iHose[aFtoT Bantoril Ta Ha6aHxiacuri 3HfiTTR. flo4arxoao, ypr4 Yxpainil HaMaraerbcr 3anyqrril 3HaqHe soBHr.uHeQinaxcyaanHF, ronoBHt4M t{t4HoM ei4 MixxapoAHoro Banprnoro Qon4y, a raKox npoBoAylrbneperoBoprl ig soexiuJt-tiMil KpeAilTopaMil qoAo yMoB cKopoqeHHe ocHoBHoi cyMil rapecrpyrfiypt4saqii repu i n ie noraueFt Fts 3oaH iulFt uoro 6opry.
Cra6inieaqir eroxoN,tiqHoi ra nonirilqnoi curyaqii 3anexilrb, BeflilKoro n,tiporo, eig ycnixy 3yctanbyKpaiHcbKoro ypFAy ra HEY, npu qboMy no4ansu.rnfi posBl4roK exononaiqnoi ra noniril.{t-toicnryaqii, a raKox BnnnB qnx $arcropia na Kounaniro, 1T noxynqie ra nocraqanurhxie na pasiHeMoxnilBo nepe46avurn.
31 rpy4nn 2014 pory, KoMnaxiq 3a3Hana s6rrry y cyn,ti 2,298,473 rilcR,{i rpneexu, a iiKoporKocrpoxoei so6oe'n3aHHe nepeBilqyBanr o6oporni arrilefi Ha 5,260,109 rucs.{ rpilBeHb.Tarnil HerartaeHilfi BnrilB na Kounarito e2014 poLlr, ronoBHLtM r{l4HoM, cnprr{ilHilna AeBanbBaqtnyKpaTHcbKoi rpreni, B pe3ynbrari ,{oro g6rror ei4 xypcoarx pisnrqu craHoBytB 1,995,499 rilcg,.{rpfiBeHb. Onepaqiilxi pe3ynbraril KorranaxiT y 2014 porlirarox 3a3Hanil HefarnBHoro ennrey ai4aHeKciT Kpunlty, aBroHoMHoI pecnyOnirra y cxna4i Yrpaixu: e 6epeoni 2014 pot<y KonananisBrparilna KoHrponb HaA aKrfiBaMil, FKrrepilropianuno 6ynr posrvrir4eni a Kprarrlty. flicnq BrparilKoHrponlo aci aKrilail ra so6oe'nsannn ai4oxpeMneHilx nigpos4inia, po3ra[!oBaHux e Kpnuy,t{t4croto 6anaHcoeop aapricro 775,011 rucsq rpilBeHb 6ynu noenicrrc sxeqiteni ra cnncaxi yQiHaHcoeifi seirFtocri sa pix, qo sarinvuecr 31 rpy4nn 2014 poxy (flprarrtrima 25). Kpiu roro, no4iina cxogi Vxpainu 3aBAaril 3HaL{Hr4x s6ilrxie ra HerarilBHo BnnilHynfi Ha 4inlunicru ,[on6acuxoieneKTpoeHeprerrvnol crcreMil Korunanii, FK AeranbHo onilcaHo Bilqe.
KepieHnqrao Konananil BBaxae, 3 ornnAy Ha re, ulo KoMnaHiq e oneparopoM eHeprerilqHoicilcreMil Yrpainu, i uae crpareriqFre gHaqeHHr ArF eroxorrltirn Yrpaixra i SynxrlionyBaHHtAepxaBil, ypn4 Yrpaixn, e pasi neo6xi4uocri, 6y4e HaAaBaril ni4rprzrvrxy KounaniI, 3oKpeMarunFXoM perynpBaHHn rapr$ie Ha nocnyrr KounaxiT, qxi scraHoenprorbcff HKPEKfl. 3orpeua,nicns geirFtoi 4aru, HKPEKn 3arBepAfina noeranHe ni4anqennn rapr,tsie Kounanii npornroM2015 poxy 4o pienn 0.06617 rpneenu sa rBr/roguHy y qerBeproMy KBapra ni 2015 poxy (cranorvrxa 31 rpy4xa2014 pory ai4noai4nufi rapras craHoBr4B 0.02086 rpilBeHb sa xBr/ro4rany).
10
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nPIMtTKt4 AO OTHAHCOBOI 38|THOCTI3A ptK, AKVIr 3AKtHqhBCf, 31 rp Hf 2014 pOKy
aqeHo iuute)
Y 2015 poqi, Korr,tnaxin npo4oexyBana orp14MyBar!4 QixancyeanHF Ha Mo4epxisaqiro o6'e4xanoieneKrpoeHeprerrvnoi cl4creMh Vrpainn s xourie 3a KpeAilraMra ei4 MinicrepcrBa einancieYxpainr (flpttluirua 33). Ha ni4craei ceoei oqiuru y xepianuqraa KoMnaFtiI icnyoru'o6fpyHroeaniovixyeanHn, qo KorunaHie npo4oBxyBar[Me cBo]o onepaqiiny 4innuHicru y nail6nnxeoMyuai6yrnuovry i, eiRnoei4Ho, qto Qinaxcoey seirFricru ni4roroaneno enxo4nvn ie npnnyr4enHg, u.loKon,tnanin e opranisaqieo, s4arxorc npoAoBxyBaril cBoto 4irnunicru na 6eanepepexifi ocxoei, qonepe46avae peanisaqio axrfieie i noraurenxs go6oe'ssaHu e xo4isefiqafiFtoI rocnoAapcbKoi4irnunocri.
3. 3ACTOCYBAHH9 HOB]4X TA NEPEffiflHYTVIX MIXHAPOAHl4X CTAHRAPTIBOIHAHGOBO.i 3BITHOCTI
Qinancoeoi seimnocmi -y 2014 poqi KorrltnaHir npuilunna Ao 3acrocyBaHnn yci rioai raneperntHyrl craHAaprvt ra rnyMaqeHHe, Bunyuleni Pagorc s Mixnapo4nrx crax4aprie6yxranrepcsxoro o6nixy (,,PMC60") ra KonlrireroM 3 rnyMaqexu Mixnapo4nux cran4aprieQinaHcoeoi seirHocri (,,KT MCOS"), rxi crocyorbcf, onepaqiil Kovrnanifi ta aa6ynu vrnnocri 4nrpivnrx o6nixoaux [epio4iB, sri no.{ilFra}orbcn Ha a6o nicns 1 ci.{Fts 2014 poxy:
Ha6yaarcru .{hHHocrinloAo piqnrx
o6nixoehx nepiogie,nxi noqltxalorbcg Ha
a6o nicnnCraxgapru/rnyMaqeHHe
l'lonpaaxu no MCSO 32 ,,OiHancoei iHcrpyuexru: noAaHHff" - BsaeMHhli sanir6iHaHcoaux arrtaeie ra dixancoeux go6oe'cgaHu
flonpaeru no MCEO 36 ,,3rueHulerHe Kopt4cHocri axrueie" - Posrpurrn iHeoprvraqilnpo cyMy ei4u.rxo4yaanun He$iraxcoaux axrnsie
flonpaeru go MCSO 39 ,,Qixancoei iHcrpyrvrerrr: Br3HaHHfl ra oqiura" -f'lepegava npaB 3a noxi4xnuu QiHarcoeramu iHcrpyvreHrauI ra npoAoBXeHHffo6niry xeAXyBaHHF
flonpaaru ao MCO3 l0,,Konconi4oaaHa SiuaHcoea seirHicru", MCO3 12,,Posxpurrn ix$opuaqii npo qacrKu yvacri e inulux cy6'errax rocnogapneaHxc"ra MCSO 27 ,,Oxpevia $inaHcoea sairxicru" - lraecrurliiHi ni4npueucrea
KT MCO3 21 'O6oa'ceroei nnarexi"
Crangaprr/rnyMaqeHHe
MCO3 9 ,,Oiuancoei iHcrpyveuru" (2014)MCA3 15 ,,,Qoxo4u ei4 peanisaqii sa 4oroeopanau ie rnieuranau"MCA3 14 ,,Bi4crpoveHi paxyHKt4 raprSnoro peryfloBaHHfl"f'lonpaaxu Ao MCO3 11 ,,Cninuna 4irnunicru" - O6nix onepaqiri npug6aHrr
qacroK y cninuHii 4innurocri
1 cir.f Hc 2014 poxy
1 ci.rFlg 2014 poxy
1 ci.{Hs 2014 poxy
1 cir{Hr 2014 pory1 cir{Hs 2014 poxy
flpnilHnrrn Ao 3acrocyBaHHF r-14x HoBr4x i nepernrxyrnx craHAaplB Ta rflyMaqeHb He npil3BenoAo 3MiH e o6niroeiil nonirnqi Kounanii ra cyMax, BiAo6paxeHilx 3a noroq HVil a6o nonepe4ni porr
3arBepAXeHxn qiei $iHancoeo't gsirHocri rari cran4april ra rnyMaqeHHe, a raKox nonpaBKil Aocran4aprie, 6ynu aunyqeHi, ane qe He Ha6ynil .{ilrxocri crocoBHo seirxoro nepioAy:
Ha6yeanrs qnnnocrir4oAo piqxux
o6nixoehx nepio4ie,cxi no.{nHarcTbcf, Ha
a6o nicnn
1 ci.{Hs 2018 pory1 ci.{Hg 2017 poxy1 ciqxn 2016 poxy
1 ciqFrs 2016 poxy
11
HAqtoHAfl bHA EHEP|-ET]4 r{ HA KOMnAH tf, ,,yKpEH Epro,'
nPl4MtTKt4 AO OTHAHCOBOi 3B|THOCTI3A PIK, A|trJAN3AKIHI{1/IBC' 31 rP Hf,2014 POKY
aeeHo inue)
Ha6yearcru ,{}rHHocrin1o4o pivxr,rx
o6nixoerax nepiogie,qri no.l4Haprbcg Ha
a6o nicncCrangaprr/rnyMaqeHHe
rocnoAapcTBo" - cinscuxe rocnoAapcTBo: o6nir nnoAoBr4x HacaAXeHb
flonpaern ao MCQ3 10,,KoHconi4oeaHa dinaHcoea sairHicru" ra MCEO 2g,,lreecruqii a acoqiioeaHi i cninuHi ni4npraeucrea" - flpo4ax a6o eHecor
flonpaaxn go MC60 1 ,,|-1o4atHn $inaHcoaoi seirFtocri" - lxir.liarrea qoAopo3Kpr4rre ir$opuaqii
flonpaexr,qo MCO3 l0,,KoHconi4oeana SiuaHcoea seirxicru", MCO3 12,,Posrpurrn iHQopuaqil npo qacrKt4 yvacri e iru.tr,rx cy6'exraxfocnoAapoBaHHe" ra MCSO 28 ,,lxeeclaqil e acoqiioaaHi i cninsHin i4npueucrea" (201 1) - | I eecru qi i ri n i4nprerucrBa : 3acrocyBaH Hf,BhKnp'reHHfl r4o4o roHconi4aqii
llonpaeru ao MCSO 19 ,,Brnnaru npaqieHurau" - flexcifiHi nnaxu isBil3HaqeHrM BtanflaraMil: BHecKrl npaqiaHurie
llopivxi BAocKoHafleHHc MCO3 sa nepio4 2010-2012 poxiallopivHi BAocKoHaneHHs MCO3 sa nepio4 201 1-2013 poria
1 ci,{xn 2016 poxy
1 ci,{Hq 2016 poxy
1 ci.{Hs 2016 pory
1 ci,.{t-ts 2016 pory1 nunxs 2016 pory
1 cir{Hn 2016 poxy
1 ci.{Fts 2016 pory
1 nunnn2Ql4pory1 nnnts2014poxy1 nunan2014pory
Hapasi KepiBHt4t-lrBo Konnasii 3AifcHoe oqiHKy BnnltBy 3acrocyBaHHF t-.1ilx nonpaBoK racraHAapriB Ha Mafi6yrHi Qixaxcoei eeirHocri Kounaxii.
4. OCHOBHT nOJ|OXEHHt OEn|KOBOI nontThKt4
3asea npo eidnoeidnicmt - l-ln Qinancoaa seirHicrb KoMnaHii 6yna ni4roroBneHa yBiAnoBiAHocri 4o MixnapoAH t4x craHAapriB Sixaxcoeol 38irHocri (,,MCO3').
Ocnoea nideomoeKu QiHaHcoeoi 3eimHocmi -l.];n Qinancoea 38iTHicrb 6yna nigroroBneHa HaocHoBi npilHqilny icropuvxoi aaprocri. lcroprvna eapricru nepeBaxHo Bt43Haqaerbcs Ha ocxoeicnpaBeAnilBoT Baprocri rounercaqii, cnnaqeHoi e o6[aix Ha aKr!4Bil, a6o cnpaBeAnfiBoI BaprocriHa Aary nepexoAy go MCO3 Ans ocHoBHilx saco6ie
Cnpaee4nuea eapricru Bil3Haqaerbcn nr qixa, nra 6yna 6 orpnuaxa y pe3ynbrari npo4axyaKrLlBy a6o cnna.{eHa y pe3yflbrari nepe4aqi so6oe'csaHHe y 3Bilqarlnifi oneparliT rvrixyqacHilKaMil pl4HKy Ha Aary oqrHKr4, He3anexHo ai4 roro, vu ni4lnrae qn qina 6eenocepegHboMycnocrepexeHHp a6o oqiHqi is anxoprcrannRu inuroi MeroAl4Kt4 oqiHKt4. f1i4 vac oqiHKt4cnpaBeAnilBoi Baprocri aKn4By a6o 30608'n3aHHF Kovnanir 6epe 4o yBaril xapaKrepilcrrKylai4noai4noro aKrilBy a6o so6oe'n3aHHF rar, ni6r yqacHytKr4 pLlHKy Bpaxoayaann qixapafiepilcrl4Kil niA qac Bil3Haqennn qiru aKTrBy a6o so6oa's3aHHr Ha Aary oqiHKt4.
Cnpaee4nraa aapricru 4nn qinefi oqinrr rala6o po3Kpilrrq y r1ifi SiHancoeiil ssirHocriBil3Haqaerbcs na raxiil ocnoei, 3a BilKfl]oqeHHeM onepaqira aunnar na ocHoai axrJfi, cri BXoAFTb yc$epy 3acrocyBaHns MCQ3 2 ,,flnarix Ha ocHosi axrliil", onepaqira opeHAn, rxi axo4nru y csepy3acrocyBaHns MCEO 17,,Open4a", ra ol{iHoK, sxi nltapru neBHy cxoxicru 3i cnpaBeAnilBotoBaprlcrlo, ane He e cnpaBeAnilBoto BapTicto, Taxi f,K r{4cTa aapricru peanisaqii sri4no 3 MCSO 2,,3anacn" a6o eapricru ni4 vac Bt,rKopr4craHHn 3riAHo 3 MCSO 36 ,,3lenulennR xopncxocriaKrueia".
12
HAtltoHAItbHA EHEprETL,tqHA KOMnAHtf ,,yKpEHEprO"
nphMtTKl,l EO OTHAHCOBOi 3B|THOCTI3A PtK, AKNN3AKIHq]4BCfl 31 rP HA2014 POKY
HaqeHo inwe)
Oxpiwt roro, AnF r1inefi QinaHcoeoi sairFrocri oqrnru cnpaBeAflrBoi eaprocri po3noArnelorbce 3axareropinun Ha PieFli 1,2 a6o 3 y sanexnocri ei4 roro, nacKinuxn axi4ni4ani, arropncraniAnsoqlHoK cnpaBeAruBoI eaprocri, ni44aorucn cnocrepexenno, i eaxnreocri rarnx exi4nnx AaHnxAne olltHKl4 cnpaBeAnilBOT eaprocri y qinouy, FKt MoxHa BhKflaCril TaKrM qilHoM:
. exiAl-li Aaxi PieHg 1 cengors co6oto qiuu rorrpyBaHHe (6es xopraryaannn) Ha aKrilBHl4xpilHKax na i4enrnvxi amuan a6o so6oa'r3aHHfl, Ao FKt4x nt4npileMcrBo Moxe Maril AocrynHa Aary otltHKrl;
. exiAl-li4ani Pianr 2 aennloty co6oto exi4ni4axi (oxpirvr rlix ronapyeanHR, ei4ueceHilx AoPieHc 1), nxi uoxna cnocrepirarh Anfi aKTilBy vu so6oa'r3aHHn, npruo a6oonocepeAKoBaHO; Ta
. exiAt-ti 4ari Piann 3 - qe exi4ni 4ani AnF aKrfiBy ,{14 so6oe'ssaHHg, gKt4x HeMae y ai4xpurouyAOCrynr.
xqionantua eanpma ma eanrcma nodauns - OynxqioxanbHolo Baflproto ra BanproronoAaHHt qiei Qinancoeoi geirxocri Korrltnanii e yxpalxcura rpilBHF. OnepaqiT y eanrcrax, nxiei4pisnrrcrucn aiA QynrqionanbHoi Bantoril Kounanii, BBaxaprbcr onepaqirrrltn e iFto3etrrHuxBanpTax.
Onepaqii e inoseunux eanpmax - Onepaqil, gerouinoeani y eanrorax, nxi ai4pisnnnrucn ai4QynxqionanbHoi Bantoril, nepepaxoByrorbcl y QynxqionanbHy Banlory is auropucraHHeM Kypcyobtuiny Banpr, Rruil nepeeaxaB Ha Aary oneparlii. Monerapni arrreu i go6oe'qgaHHs,
4enonainoeaHi a iHoseMxilx Banorax, nepepaxoByrorbcq y QynxqionanbHy Banpry 3a KypcaMilo6nainy, axi Ainnu na seirxy 4ary. Henlonerapni crarri, rxi oqinorcrbcn 3a icropuvnoo eapricrrce iHoseraFtifi aantori, nepepaxoBytorbcn is europrcrannnu rypcie o6rrltiny Bantor craHoM Ha Aarnnepeicnrx onepaqifi. Henaoterapni crarri, rri oqinoorbcn 3a cnpaBeAnilBoo eapricro eixose[4Ftifi eantori, nepepaxoBytorbcfi ie arropncraxnru rypcia o6uriny Bafltor Ha AaryBl43HaqeHHF cnpaBeAflrBol aaprocri. Kypcoei pisnraqi Bil3Halorbcn y cxna4i npr,l6yrxy a6o s6rrxyy roMy nepio4i, B eKoMy BoHr4 Br4HfiKanru. Kypcu o6vriny Banpr, BhKopt4craHi ni4 vac ni4roroernqiei Sinancoeoi gairxocri, npe4craeneni rarn nlt q ilHoM :
CepegriiCraxou na rypc o6uiny Crarou na31 rpygnn Banpr 3a 31 rpy4xa
2014 pir
15.768619.2329
11.909515.7410
7.993011.0415
Cepegxiraxypc o6uixy
Ban|oT 3a2013 pir
7 993010.61 16
Banpra
,[onap CLIJA/l-pueHne epo/l-puenn
Bugnanns doxodie -,[oxoAra oqinrcorucn 3a cnpaBeAnneon eapricrto KoMneHcaqii orpunl1anoia6o sra uae 6yrn orprMaHa ra craHoBnnrb cyM14 Ao orpilMaHHs eiA HaAaHHF nocnyr nepegaviefleKrpoeHeprii ra Ailcnerqepileaqii y xo4i servafixoi 4irnunocri, 3a BilpaxyBaHHru ovixyeanrxcyM noBepHeHb, roproBux ra irurux no4i6nux 3Hr4xoK, a raKox 3a BrpaxyBaHHrM noAarKy HaAoAaHy eapricru (,,nAB")
loxoAr ei4 na4annn nocnyr Bh3Haprbce, Kon14 cyMy AoxoAie MoxHa Bu3Haqilrta 4ocroeipHo i
ronu icnye ilnaoeipnicru, qo Kounanin orpuuae exoHorai,{xi BilroAil, noe'qgaFti a qierc onepaqiero,a raKox Konr MoxHa AocroBrpHo Br43HaqilTn B[Tparvi noneceHi a6o qri 6ygyru noueceHi y3B'F3Ky is qierc onepaqieo. loxo4ra Br3Haqaprbce Ha ocHoBr 3acrocyBaHHF 3arBepAXeHilxrapuQia Ha nepeAaqy eneKrpoeHepriT, npufixrrrx HaqionanbHoto xolvricieto, qo s4ificnoeAepxaBHe peryntoBaHHn y c$epax eHeprerilKt4 ra KoMyHanbHrx nocnyr.
Busnanns eumpam - Bnrparu Bil3Haorbcg Br4rparaMil neBHoro neproAy oAHoqacHo3 BT43HaHHFM AoxoAy, Anf, orprMaHHF FKoto aonu 6ynr 3Ait4cHeHt.
13
HAqtoHAnbHA EHEPTETUT|HA KOMnAHtfl ,,yKpEHEpro"
nPrM|TKh RO OTHAHGOBOi 3BITHOCTI3A PlK, f,Knn 3AKlHt{],lBCf 31 fPyEHf, 2014 pOKy(y mucnuax sKt4o He 3a3HaqeHo iHue
Burparu, sri xeuoxrt,rBo npFMo noB'F3aril 3 AoxoAoM neBHoro nepio4y, ey crna4i Bl4rpar roro geirHoro nepio4y, B FKoMy aOnn 6ynu s4iilc|-reni.
tDinancoei doxodu ma eumpamu - Bvtparu 3a KpeAilraMn, nxi 6eanoceprn pr46an nn, 6y4ian rqrsa a6o en po6nrqrBa raan ieiroaaH ilx a Krfi eie, ro6ro
cTocyloTbcflANFicrornnfi
AKTI/IBU HE
14K, BytTparl4 Ha
BilTOAT 3A
BilnaAKtB, KOr114
KapTb 3aaoxu 6ynr
AKTilBIB,
uafi6yrnixt4o Kounaxin
,93AHHF
e Te, u.lo
oqrHKy qboro
npaLlJeHuKaM
nnar[ AonpaqrBHilKa.
KpeAilraMt4, rri ni4nrraoru xaniranisaqii.
i
OiHaHcoei AoxoAt4 BKflroqatorb aigcorroai AoxoAAoxo4r Br43Haprbcr y roMy nepio4i, B FKoMy Bo4oxi4Hicru ei4noei4noro aKrilBy.
enda - Opex4a uacnQixyerbcn FK $inancona ce6e npaKTilrtHo yci pr,rsuru i eurogr, noB's3aopeHAa xnacnQiryerbce FK onepaqifina. BnrpaBhrparta noroqHoro nepio4y nporrroM eiAnoeiA
Kounanis nx opendap - flnarexi sa AoroBopauu onepaqifruoi opeu4n Bt43Ha 9K Bl4TOATil
ntAroroBKil FKyIX AO IXnuoro Bt4Kopl4craHHg 3a npil3HaqeHHeM a60 npo4axyneproA qacy, AoAatorbcr Ao nepBicHoi aaprocri qilx aKrLlBtB AO rOrO qacy, no(6y4yrs, B ocHoBHoMy, roroai 4o Txnuoro BilKopr/craHHs 3a npil3HaqeHnqru a6oInaecrnqirzni 4oxogr, orpuuani ei4 run,tvacosr,rx ixeecrnrlii Ann cneqianunrxnxi 6y4yru ernpqexiAo cKnaAy raanieixoeaxfix affiileie, BilpaxoByrorbcg 13 c
na npruoniHiilHiil ocHoei nporeroM crpoKy AiI aiAnoeilHoi opeHAil, 3a BLIHFrKinuufi crcrevnufi MeroA Kpaule xapaKrepil3ye ri vacoei paMKu, a nxnx peaniexosonalqni Bvlro+ti aig open4oeaHoro aKrilBy. Yrr/loari openAni nnarexi, sri eAofoBopaMI onepaqiilxo't opeHAu, Bt43Haprbcfi FK Bt4rparn y roMy nepio4i, ynoHeceHt.
nepio4ia He Bil3HaprbcF Aofl4, AoKil He n,tae o6ipyxroeaFroT BneBHeHocri e roMBLtKOHae BCt Bl4MOf|/t HaAaHHt t-lt4x KoUJT|B, Ta B TOMy, l4O BOHr 6y4yru orpuuani
3a6esneqeHHn - 3a6esne,{exHe Bt43Haprbcg, Konil Kounaxis Ma6 noroqHe(ropr4uvne a6o xoncrpyrruene) eHacni4ox M14Hynot noAii, i npil qboMy eipori4nKounanis 6y4e snayureHa noracilrt4 qe so6oe'nsannn, i MoxHa spo6uru Aocroeo6oe'sgaHHs.
3o6oe'nsanHe 3a neHci{tnuuu ma inwumu doeeocmpoKoeuMu e
Aep euud nenciduud nnau is eusuaqeuuMu eHecKanzu - Kon,tnanir e4ificnroe.[epxaeHoro neHcirlnoro Sox4y Yxpa'rxu Bt4xoAnr{t4 ie aapo6irHoi nnaru
floxodu nail6ymnix nepiodie - Kolurr, orpnuaHi B FKocl AepxaBHilx rpaHr a6o sxQinancyaannn ei4 inuux opranisaqirZ, ocHoBHolo yMoBoro FKrx e nprfinrrrrgo6oe'Rgaxu ra nprag6annn, 6y4iennqreo a6o orpt4MaHHe y ixr.urfi cnoci6Bil3Hatorbcn eK AoxoAu uail6yrxix nepio4ie y seiri npo eixancoeilil craFt, isaMopril3aqte1o raKilx AoxoAie y cxna4i npu6yrxia a6o g6ilrrie na crcreunii raocHoBr n porsroM crpoKy Kopt4cHoro BrKopt4craHnn ei4noei4n rx arru eia.
Brrparu Kounaxil 3a raK[Mn BHecKaMil eKnp.{eFti y crarrp'Brrparr ra n". l-licymuBKfl]oqaprbce Ao cKnaAy Bnrpar y roMy neptoAl, B eKoMy eotr 6ynr earruvno
14
Ht.
HAI|OHAflbHA EHEPl-ETl,lqHA KOMflAHtfl ,,yKpEHEpt-O"
nPhMtTKh EO OTHAHCOBOI 3B|THOCTI3A ptK, fKV'i13AKtHrt],1BCfl 31 rp Hfl2o14poKy
HaeeHo inute)
nciilni so6oe'ssauun ei ecmanoeneHuMu eunnamaMlt - Kon,tnanis go6oe'sgaxa KoMneHcyBarrl,Qepxaenouy nencitltton,ty Sonny YrpaIHra Koun4 ga netciT, nri annnavylorbcs 4ap*aroonpaqiaHnxau Kotunanii, nri npaqoeanra y u.rxi4nrBilxAflF 3AopoB'q yMoBax npaqi
'i, ei4noeigno,
orpilManil npaBo Bl4xoAy Ha neucito ra oAepxaHnR nenci'r paniule Br3Ha\.teHoro 3aKoHoAaBcrBoMeiry.
l-{i nexcifixi nflaHI si ecraHoeneHlaMr BilnraraMil (,,flnanu") He Ma]orb einancoeoro eoHAy raei4noei4nux aKrneia na fioro s4iilcnennn. Bnrparu, noa'ssaHi 3 AaHilMt4 flnanaun,HapaxoBytorscr y qiil Qinancoeifi geirrocri 3 Br,lKopilcraHHFM MeroAy nporHo3oBaHoi o6niKoBoIoAunrqi crocoBHo npaqiennxia, sri uapru npaBo Ha raKt Bnnnaru.
t'lrcre go6oe'sgaHxs KoNanaxii ei4uocno qrx flnaHre po3paxoByerbcn oKpeMo sa KoxH14M llnanoulunexoM oqinrn cyn,tn vrafi6ytHix efinnat, sxi nanexars npaqianuKaM 3a Ha4aui Ht4M[ nocryril ynoroqHoMy ra nonepeAHboMy nepio4ax. Cyua annnarh nolM AncKoHryerbcg AnF BilsHaqeHHenorot{Hoi eaprocri go6oe'cgaFtFte, FKe ai4o6paxaerbcr y seiri npo $inancoeuil craH. CrasxaAl4cKoHryBaHHF ol-ltHperbce 3 B14Kopr/craHHFM Qarruvnol AoxiAnocri KopnoparilBnux qinnuxnanepie a6o 4epxaeHrx qiunrx nanepie, sxi nltatoru silcorilfr pefirrrr i tat<ufr xe repnt1innoraueHHe, nx i si4noei4ne nencifise so6oe'qgaHFr A, ra eKAMtA Topryprb Ha ceiroeilx Son4oanxpilHKax, ra KopilryerbcF 3 ypaxyBaHHFM cepeAHboro oviryeanoro pienr in$nnqii.
Kareropii Bl4rpar no nexcifiniil nporpaui is eilsHaqeHilMt4 BunnaraMil npeAcraenexiraKuMr{14HOM:
o eapricru nocnyr (axnovaovr eapricru nocnyr noroqHoro ra MilHynilx nepio4ie, a raKoxnpr6yrxr a6o s6ilrrh ei4 cexaecrpie i norau:exu no nexciiHouy nnaHy);
o uurcrvir npoqenrnnfi 4oxi4/(eurpana); i
. nepeoqtHKa.
Kounaxis ei4o6paxae aapricru norotrHr4x nocnyr y crna4i npn6yruie ra s6ilrris a crarri,,Burparr Ha nepcoHan" roro nepio4y, B eKoMy BoHr4 Br4HilKatoru. Llrcrril npoqenrxrfiAoxin/(eilrparr) sigo6paxaerbcn y cxna4i $inancoarx Bilrpar roro nepio4y, B sKoMy BoHt4Bl4H14KaPrb. flepeoqinxa, eKa BKfiroqae arcryapni npr6yrn,t ra g6urru, ai4o6paxaerucR nerailno yoeiri npo Qinancoerfi craH is Br43HaHHeM ai4noai4nux AoxoAie a6o eurpar y cxna4i inulorocyKynHoro AoxoAy roro neptoAy, B FKoMy BoHr4 Br4HvrKaoru. flepeoqiHxa, Bil3HaHa y cxna4iinuloro cyKynHoro Aoxo,qy, ai4o6paxaerucs Herafino y cxna4i neposno4ineuoro npu6yrxy i ne6y4e sn,tinroBarll cBoto rnacr$ixaqiro ra npra6yrox a6o s6ilroK B HacrynHrx sBirFtilx neptoAax.
luwi dodamxoei eunnamu npatqienuxanz - Bi4noeiAno Ao KoneKrilBHol yroAr ltioMnaHic sAificFtloeoAHopa3oBl Brnflarn y MoMeHr Br4xoAy na nencip npaqiexnxie, rri nponpaqpBanil tpuaanvilqac, y posttrtipi Ao tuecril N/licc.ixr4x sapo6irxrx nnar ra inr.ui pisnonaaHirri oeineilHi eilnnarfi.Cynaa raxnx nnarexie 3anexrrb ei4 nepio4y HaAaHHF nocflyr npaqiannron,t Korvrnanii. l-liloeinefiFti Bilnflartt fiBflFtorb co6oto AoBrocrpoKosi eilnnaru npaqienuxau i ne uaprucneqianunoro Qon4y.
t{rcre go6oe'sgaHHq KoMnaFrii crocoBHo r-lurx Bilnnar po3paxoByerbcn 3 B14KopytcraHnsn,t rieicarr,toi nonirvr.u, AKa onilcaHa Bilqe Ans nenciilnrx go6oe'cgaHu.
llodamox Ha npu ox-Butpal/ 3 noAarKy na npu6yrox a6o gOilrox sa pix cranoBnFrb cyMynoroqHoro noAarKy i ei4crpoveHoro noAarKy.
tc
HAqtoHAIbHA EHEpt-EThr{HA KOMnAHtfl ,,yKpEHEpro,'
nprMtTKl4 AO OTHAHCOBOi 3B|THOCTI3A PIK, flKUN3AKIHqUBCf, 31 rP HA2014 POKY
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xeHoro y seiri npo npu6yrxu ta g6ntxn ra inuuficyxynnuil 4oxig, roMy lLlo B Hboro He BKnloqeHi crarri 4oxo4ia a6o anrpar, rri ni4nRraoruonoAarKoByBaHHto a6o sxi BpaxoBylorbcn AnF Bil3HaqeHHF o6'ercry onoAarKyBaHxc e iHulr poKy1, araKox roMy, l4o B Hboro He BKfltoqalorucn crarri, cxi xironr ne ni4nRrarilMyrb onoAarKoByBaHHpa6o sxi Hixonn He BpaxoByBarilMyrbcn AnF Br3HaqeHHg o6'effia onoAarKyBaHHn. 3o6oe'fl3aHHffKonananii 3 noroqHoro noAarKy na npu6yrox po3paxoByerbcn 3 BtlKopilcraHuu 4irovnx a6oQaxrrvno girovlrx noAarKoBnx craBoK craHoM Ha 3BtrHy Aary.
Bidcmpoueuuil nodamorc - Bi4crposenurZ no4aroK Br/3Haerbcn crocoBHo pisnrqu uixOanancoeop eapricro axrileie i go6oe'ssaFru y Sixancoeiil sairFtocrira ei4noei4nuurnoAarKoBLlMu6.asarlu, nxi auxopucroByrorbcF AnF po3paxyHKy onoAarKoByBaHoro npn6yrxy, i
o6niroayerucs is sacrocyBaHHFM MeroAy 6anaHcoeilx so6oe'RaaHu. Bi.qcipoveni no4arroeigo6oe'qgaxFls gasailqail Bh3Haorbcn t4o4o acix ono4arKoByBaHilx rt4MqacoBt4x pisxrqu, aai4crpoveni no4arxoei aKrvBtA aageilqai Bil3HaorbcF crocoBHo ecix rilMqacoeux pisnrqu, nrrsi4nocRrucn Ha noAarKoBi anrparn, ulo BpaxoByrorbcn AflF Br43HaLtenns o6'erry ono4arKyBaHHF,y roMy o6ccsi, l4oAo flKoro icxye firvroeipnicru orpruaHHr ono4arKoByBaHoro nprrr6yrxy, sapaxyHoK eKoro MoxHa 6y4e peanisyearu qi rruvacoei pisnurli, nri ei4xocrru na no4arxoaiBfirparil. Tari arrt,teu i so6oe'ssaHHt He Br3Ha]orbcr, FKulo rnMqacoei pisnrrli BrlHilKa]orb 3ryAeiny a6o e pesynurari nepeicHoro B[3HaHnn (xpirvr arna4rie o6'e4naxxr ni4npreucre) inr.uraxarrileia i so6oe'neaFtb B paMKax onepaqii, FKa He BnnilBae ni na ono4arxoeyaanrfi npr6yror, xiHa o6nixoahil npr,t6yror.
Sanancoea eapricru ai4crpovennx noAarKoBr,rx aKruBrB neperflFAaerbce Ha KoxHy eeitiy 4ary i
3HilxyerbcF y rifi vtipi, e nrifi ei4cyrnn iluoeipnicru o4epxaHHF AocrarHboro onoAarKoByBaHoronpr6yrry, nrri 4oseonrru ai4u.txogyaaru noenicrto a6o LtacrKoBo cyMy AaHofo aKTilBy.
BiAcrpovexi no4arxoei aKTLlBu ra so6oe'cgaHHr or-ilHlororbcq 3a noAarKoBlrMt4 craBKaMil, sri, qxovixyerscr, 6y4yru 3acrocoByBarvc+ y rouy nepio4i, a rxovry anne 6y4e peernieoaanrrl a6o6y4e noraulexe go6oe's3aHHq, ra ocHoei 4itovrx a6o SarruvHo Aloqilx noAalKoBr4x craBoK (TanoAarKoBl4x saxonia) ra seirHy 4ary. Oqinxa ei4crpoveHhx noAarKoeilx so6oB'sgaHu i aKrilereei4o6paxae no4arxoai nacni4rr, nxi uoxyru BIH14KHyryt y pe3ynbrari enxopucranns Kounanretgna eeirxy Aary roro a6o iHu:oro MeroAy gnn ai4urroAyBaHHF a6o norauleHHq 6anaHcosoieaprocri cBoix aKrilBie ra so6oe'rgaHb.
flomoquud ma eidcmpo.aeuurt nodamxu ea nepiod - fioro.{Hufi ra ei4crpovenufi no4arxraBil3Haorbce eK Bl4rparil a6o AoxoAr y cxnagi npu6yrxy a6o s6urry, 3a BilHFI(oM euna4rie ronnaolu eignocnrbcl Ao crareil, rri ei4o6paxaprbce 6esnocepe4Hbo y cKnaAi enacFtoro xaniranya6o inulnx cyKynHilx AoxoAie (y quorr,ty BilnaAKy noAarKil raKox Bt43Halorbcs 6eenocepe4nuo ycrcna4i BnacHoro xanirany a6o inulyrx cyKynHilx goxo4ie).
flpornrou pory, nxuil gaxiHqfiecq 31 rpy4xn 2Q14 poxy, craBKa noAarKy na npu6yroxni4npreucre 4nn KounaHii craHosiln a 18% (31 rpygHn 201 3 poxy: 19%).
ocuoeni saco6u - ocHoeFri saco6il ai4o6paxarorbcg 3a icropnvnoo aapricro, saBIpaxyBaHHru 6y4u-nroro HaKonuqeHoro 3Hocy ra HaKonilqexilx s6ilrxie ei4 oteqinennn, oxpiuoO'effiia ocHoBHl4x saco6ia, nri 6ynu npr46ani a6o no6y4oeaFti Korunarieo 4o 1 ci..tFts 2012 poxy.Kovnanis Br4Kopr4crana cnpaBeAnuey eapricrb ocHoBHrx saco6ie nx 4oqinuny' eapricru craHoMHa Aary nepexoAy 4o MCO3, a caMe 1 ciqHn 2012 poxy. Kepienrqrao BilKopilcrano pe3ynbrarqoqinrn ocHoBHttx saco6ie, BIKoHaHoi He3arexH]rMr,t npo$eciilnuuu oqinrcaaqiaMil, AntBil3HaqeHHF IxHboT cnpaBeAnt4Bo'r eaprocri craHoM Ha qto Aary.
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HAqtoHAIbHA EHEpt-ETUqHA KOMnAHtt,,yKpEHEpro"
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Sinuula qacrilHa ocHoBHl4x saco6ie Kounanii Mae By3bKocneqianisoeannrZ xa;caxrep i ne n,1oxe6yru npo4ana ua ei4rprroMy pt4HKy iraKule, Hrx FK cKnaAoBa qacrilHa Aipqoro 6ionecv. 3aBilHqrKoM AeeKtlx oA14H]4t-lb ocHoBHt4x saco6ia, nri 6ynra oqiHeni Ha ocxoai peoynurariaxeqo4aexix p1,lHKoBl4x onepaqiil, pt4HoK AnF aHanorivHrx cneqiaflt3oBaHilx ocHoBHt4x gaco6ie eYrpaini He e aKrilBHutu i ne sa6esnevye AocrarHboT xinsxocri npo4axie nopiennHuurx ocHoBHr4xgaco6ie .qnfl BrlKopt4craHHF pl4HKoBoro ni4xo4y Ao Bt43HaqeHHF cnpaBegnneor eaprocri.
Orxe, cnpaBeAnhBa eapricru cneqianisoaaHilx ocHoBHilx gaco6ie 6yna ausraLteHa 3Bl4Kopl4craHHFM, fofloBHl4M t{tlHoM, ei4Hoanrceanunoi aaprocri sa eupaxyBaHHeM snocy. l_{eilMeroA nepe46avae BrKopt/craHxn eaprocri ei4roenexns a6o sa[4iFl4 ocHoBHnx saco6ie,cKopilroBaHoi la Qisuvxufi, Synxqionanuxnil qil eroHorvri.tHtril sFtoc, a raKox na craoixns.
Bigxoenrceanuna eapricrb 3a BilpaxyBaHHFM auoprusaqil 6yna Bfi3HaqeHa x,a ocxoei AaHilx,orphMaHilx ie enyrpiu:nix Axepen, a raKox Ha ocHogi ananisy yKpaTHcbKoro ra nl1ixnapoAH!4xpunxia AnF aHafloriqHilx ocHoeHilx saco6ia. Kpin,t roro, y npoqeci B'lsHaqeHHq qiei eaprocri3anyqaflilcF rafly3eBl eKcnepril Ta nocraqanbHrlKt4 ocHoBHrrx saco6ie rr e VrpaiHi, rar i gaKOpAOHOM.
f1pr46ani (creopeni) ocHoaFti saco6r ei4o6paxarorbce 3a nepeicnorc co6ieapricro. flepaicnaeapricru o6'erra ocHoBHt4x saco6ia BKnroLrae (a) qiFty fioro npra46aHHF, BKrpqaovr iunoprniMilra ra noAarKil na npu46aHHq, Rxi ne ni4nnrarcrs ei4u.rxo4yBaHHto, nicnn anpaxyBaHHrroproBilx ra ixu.lttx 3HtlxoK; (6) 6y.qu-nxi Burparv, nxi 6esnocepeAHbo crocyto-tbcn AocraBKilo6'erra ocHoBHLtx gaco6ie 4o uicqesnaxoAxeHHc ra npilBeAeHHe y craH, nxilrZ sa6esnevye iloroQyxxqionyeanxn ei4noaiAxo Ao nauipie xepienuqraa KonltnaniT; (a) novarxoey oqiHry Bnrpar HaAeMoHTax ra BuAaneHxq o6'eKla ocHoBHr4x saco6ia ra ai4noanennr Ainrnxu, nry ain gailMae,so6oe'ssaxxs crocoBHo qoro Kounanir 6epe na ce6e a6o y nlouenr npn46anHF AaHoro o6'erra,a6o enacni4or iloro eKcnnyaraqii npornrou neBHoro nepio4y qacy B qinnx, ne noe'ssaHilx igarpo6xuvoto 4innsnicrn npornfoM qsoro nepio4y. Bapricru aKrfieie, crBopeHilx BnacHnM14cilnaMil, BKrloqae eapricrs uarepiania, nprui aurparil Ha onnary npaqira eillnoaiAxy qacrKyaupo6rrvux HaKnaAHhx Bt4rpar.
Cynaa, rxa ni4nnrae aMopru3arlil - qe nepeicHa eapricru o6'erra ocHoBHt4x serco6ie, gaB[paxyBaHHRtvt tloro nixeiAallifiFroi eaprocri. flixeiaaqiilF{a eapricru aKrnBy - qe ovixyaaHa cyMa,nry Kotunarin o4epxana 6 na pannit MoMeHT ei4 peanisaqiT o6'erra ocHoBHrx gaco6ie, nicnnBrpaxyBaHHn oviryaanrx Burpar Ha en6yrrr, ax6u panuil aKrhB AocFr roro airy it *any, yFKOMy, FK MOXHa OVixyearU, aix 6y4e nepeOyearu nanpnxinqi crpoKy cBoro Kopt4cHoroBLIKOpLtCTaHHF.
3Hoc ocHoeHrx saco6ie HapaxoByerbct 3 Merolo cnilcaHHe nepeicnol (4oqinunoi) eaprocri (saBl4HerKOM He3aBeplueHoro erpo6nnqrea) ea nltirycorvr 3aniluKoBoi eaprocri, npornroM crpory ixBr4Kopt/craHHF 3acrocoByoqil npFMoninifrnrfi MeroA. Crpor KopytcHoro BilKop,r4craHHs o6'errieocHoBHtlx eaco6ie Bil3Ha\.taerbcF eKcneprH14M r.rnrxoM npr nepeAaqi o6'eKrie ocHoBHt4x gaco6ieB eKcnryaraqio. Crpoxn Kopl4cHoro BrKopr4craHHe rpyn ocHoBHt4x saco6ie npre4craBreni raxrvrqilHOM:
Sy4iani ra cnopyArlBupo6Hrve o6na4rarrnOQicHe o6na4Haxun ra rpaHcnoprHi eaco6u
30-50 porie20-50 poria
3-8 porie
Jlireigaqifina aapricru, crpoKlr Kopr4cHoro BilKopt4craHHF ra MeroA HapaxyBaHHn auoprueaqiinepefneAaOrbcF Ha KlHeLlb KoxHoro Sinaxcoaoro poKy. Bnnila 6y4u-nxr,,lx sn/|in nopiennno snonepe4Hirrrrrn oqinraur o6niroeyerucc Rr guliHa o6niroeoi oqinru.
17
HAqtoHAnbHA EHEpt-ETl4rtHA KOMnAHtf ,,yKpEHEpt-o,'
nP14MtTKh AO OTHAHCOBOi 3BtTHOCTI3A PIK, NRNN 3AKIHtIl4BGf, 31 I'P Hf, 2014 POKY
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aKrrBy i ailsFtaerucn y cxna4i npr6yrxy a6o e6urry.
Hesaeepulele 6y4iennqrBo BKfltoqae Bilrparlt, 6esnocepe4Hbo noB'F3ani s 6y4ienraqrBoMocHoBHl4x gaco6ie, 3 ypaxyBaHHnu ei4noei4no posno4ineHrax npFMr4x sNril-tFtil;i HaKnaAHrxBhrpar, noHeceHilx npn 6y4ienr,lqrai. HesaaepuJeHe 6y4iaxr,rqreo He aMopn/3yerucn. 3nocHe3aBeplleHoro 6y4ienrqrBa, aHanoriqHo ocxoeHilM gaco6aM, noqIHaerbcg 3 MoMeHryroroaFlocri qrx arrreia Ao eKcnnyaraqii, ro6ro Konil BoHl4 nepe6yearorb y roMy rraicrli I craHi,nxi xeo6xigni, 14o6 ix vtoxna 6yno erroprcroByBaril 3a npil3HaqeHHFM, Br43H,aqeHyrMKeptBHIqTBOM.
KounaHig Mae npaBo Kopl4cryBaHHF 3eMnep, na srifi po3rauJoBaHi ii er,rpo6nnvi noryxaocri, i
cnnaqye noAaroK Ha 3eMnto, rxrtl oqinrcerucr ulopivno Ha ocHoei 3aranbHol rnoqi seuni ra iTBl4Kopl4craHnr aiAnoei4no Ao 3oHu, Ao tKoi aona ei4necena. Brrpart4 Ha pe€)crpaLltp npaBKopr4cryBaH He 3eMfl eto ran iran isylcrbcn FK neuarepianuH i aKrreil.
Hemamep r,ni axmueu - Herrltarepiansxi aKruer ei4o6paxatorbcn 3a nepotcHop eapricr1g, saBupaxyBaHHeM HaKonilqexoi anlloprn3aqii ra HaKonfiqeHrx s6ilrria ei4 sneqitexxn. l'lo4anuu.riBrrparu Ha HeMarepianuHi aKrileu raniranisytorbcF TtrbKvt y roMy BrnaAKy, K{cnu BoHrls6inuuiyoru vafi6yrni exoHouti,{Fri BuroAn, erineHr y KoHKperHrx aKrilBax, Ao ,tKt4x BoHt4ai4xocRrucR. Yci inui BurparLA ei4nocrrucR Ha Bilrpar[ y roMy nepio4i, B FKoMy eoau6ynnnoHeceHt.
Auoprusaqil Bt43Haerbcn Ha npFMoninir,tniil ocHoai npornroM ovixyaanoro crpoKy Kopt4cHoroBl,1Kopl4craHHe HeMarepianuuux arrueie, srrfi, sx nepe46avaerbcr, He nepeBilulye nepio4 y cirrltpoKrB.
eairxy 4ary Kownanin nepernngae 6anancoey eapricru ceolx ocHoBHt4x saco6ie raneuarepianuHilx aKrilaie 3 Merop Blr3HaqeHHs vu icnye 6y4u-nre cei4venxn T'oro, u.lo qi arrnen3a3Hanil s6nrry ei4 snaenuleHHs KopilcHocri. 3a HaReFtocri TaKoro caigvennn KoN,|naHic oqirpecyuy ei4u.lxoAyBaHHf, ei4noai4noro aKr'rBy AnF BnsHaqeHHn posnaipy s6r,rrry eig sneqiHexnt(nxqo rare sHeqineHHn Mano naicqe). firqo neuoxnllBo sgihcnmn or]iHry cyur ei4u.txoAyBaHHsoKpeMoro aKTtlBy, KotunaHic oqinroe cyuy ai4r.r:roAyBaHHn oAranuqi, sKa reHepye rpouloBt Koul14,Ao FKoi HanexilTb Ear'uit aKTilB.
Cyua ovixyeanoro ai4u.txoAyBaHHn FBnFe co6oro 6inur.uy 3 BennquH: cnpaBeArnhBoT eaprocri aaBfipaxyBaHHFM Bilrpar Ha npoAaxra eaprocri BilKopr4craHnn. f1pr,r npoee4elnioqixxu eaprocriB14Kopl/craHHF cyMa ovixyeanrx uail6yrxix rpor.rJoBr4x noroKtB At4cKoHTyerbcq Ao ixHbolrenepllllHboi Baprocri 3 BtlKopilcraHHFM craBKfi Ar4cKoHry Ao onoAarKyBaHHe, nra ei4o6paxaenoroqHi pnnroei oqinrr eaprocri rpoueft y vaci ra xapaKrepHt AflF aKrrBy pltst4Kil, noei4noulenno Ao 9Kt4x ne 6ynu cKopilroBaHi oqirrr uratlt6yrnix rpouloBr4x norol:ie.
Frqo, sa oqinxauu, cyMa oviryeaxoro ai4uro4yeaHHe aKrilBy (a6o ogr,trraqi, nra renepyerpouloei rourr) MeHUJa ei4 fioro 6anaHcoeoi eaprocri, ro 6anancoea eapricru aKTnBy (onunrarli,FKa feHepye rpouloei noroxut) 3MeHruyerbcF Ao cyM14 oviryeanoro ei4urxo4yaannr. 36rftn aiA3MeH[xeHHF Kopr/cHocl oApa3y Bt13Ha]orbcn y cma4i npu6yrxy a6o s6urxy.
18
HAqtoHAIt bHA E H EprETLt r{ HA KOMnAH tfl ,,yKpEH E pro,,
nphMtTKl4 .qo OTHAHCOBOi 3BtTHOCTI3A ptK, nRUh 3AKtHr{t4BCfl 31 fp Hfl 2014 poKy
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Y arna4rax xonI s6hrox ai4 sn,lenueHHF Kopr4cHocr y noAanbuJoMy cropHy€Tbcr, 6anaxcoeaBapricrb aKrrlBy (a6o o4nnuqi, nra renepye rpouroei rouru) s6inuuryerucg Ao nepernsHyroloqiHrn iloro cyutzt ai4u:ro4yeaHHe, ane raKuM r{t4HoM, 14o6 g6inuuJeia 6anancoaa eapriiru nenepeBilqyBana 6anascoay aapricru, nra 6yna 6 eilsxa.{eFta 3a yMoBt4 ei4cylnocri s6nrxie ai43MeHUJeHHF xoprcnocri aKTrlBy (a6o o4ranraqi, nxa renepye rpouloai roulrn), E't43HaHilx ynonepeAHt poKt4.
3anacu - 3anacr ai4o6paxanrbct 3a nariuexu.toro 3 ABox Bent,tqilH: nepeicnoi eaprocri raqilcroi aaprocri peanisaqil. flepeicna eapricru 3anactB Bt43Haqaerbcn 3a MeroAolvr cyrlinsxoii4exrr$iraqii ra srnpqae BilTparr, noreceni na npn46anHs sanacis ra AoBeAeHHF tx Aorenepiu.rxuoro uicqn po3rauiyBaHHs ra craHy.
flepedonnamu flocmaqanbHuKaM - llepe4onnan4 nocraqanbHilKaM ei4o6paxarorbcc 3aSarrnvnoo aapricrn cnralteHilx rouJrie, 3a BIpaxyBaHHsM pe3epeie niA sneqinexxR.
saOoproaanicru sa po3paxyHKanau s 6o4xerou (nepe4onfiara LtacrKt4 npr,r6ylxy Ao cnnar[ AoAepxaBHoro 604xery, nepeAonnara 3 noAarKy na npu6yrox niAnpuenacre, nAB noeigu.lxo4yeaHHF ra nepeAonflaru inulurx nogarxie) o6niroeyerucn sa Qarrrvnoo eapricrrccnnaqeHilx rouirie. lollinunicru crBopeHHfl pesepaia ni4 sneqinerrq raroi 4e6iropcuxolsa6oproeanocri atanisyerbcn Ha KoxHy seirny 4ary.
tDinaxcoei incm MeHmu - KorunaHiq Bil3Hae SiHaxcoei actvtBtA ra so6oe'qsaHHe y ceoenay seirinpo $inancoehf craFt, Ko.nt4 BoHa crae cropoHolo y KoHrpaKrHt4x B3aeMoei4nocuuax uloAoneBHoro tHcTpyMeHTa.
oiHaHcoei aKrilBtt ra Qinancoai eo6oe'ssaFrnn nepeicno oqinoorucn 3a cnpaBe4nilBoroeapricrrc. Bnrparn ra s4iltcnexxn onepaqii, sxi 6esnocepeAHbo crocyrorbce npr46axxn a6oBilnycKy SiHancoaux aKrileig ra Qinancoailx go6oe'Rsanu (oxpirvr Qixancoerx arrileie ra$iHancoenx 3o6oB'g3anu, nxi ei4o6paxaprbcF 3a cnpaBeAflueoo eapricrro, c eiAo6paxeHHffMnepeoqinru qepe3 npu6yror a6o e6nror) AoAaprbcr Ao a6o BtapaxoBytorucn ei cnpaaeAnilBoiaaprocri Qinancoarx aKrileie a6o QiHaxcosilx eo6oe'F3aHb, ei4noeigno, Ha MoMeHr nepaicnoroBu3HaHHs. O6nixoaa nonirrxa qoAo no4aflbuoi nepeoqinxn qux crarefi po3KphBaerbcn yai4noei4n nx pos4inax o6n ixoaol non iru ru, Bt/ KnaAeHo I H t4xqe.
MeroA po3paxyHtry aMoprt4soBaHol Baprocri Sinancoeoro aKrLtBy (so6oe'nsannn) ra posno4inyei4corxoenx AoxoAie (er,rrpar) nportroM ai4noei4xoro nepio4y. E$exrnena eli4corxoea craBKa -qe craBKa, FKa roqHo At4cKoHrye ouiryaani uail6yrxi HaAXoAXeHHT (arannarr) rpouJoBllx rourie,BKnrcqHo 3 yclMa foHopapaMu 3a AoroBopaMil cnnaveHuun a6o orpilMaHilMu, sri cratoBngTbneei4'enary vacrilHy e$errnexoi ei4corxoaol craBKLt, BilrparaMfi na onepaqin ra inulruunpenllinrrlln a6o 4ucxoxraMil, npor;ronlt ovixyeanofo crpoKy Bt4Kopr4craHnn $inaucoeoro aKrilBy(so6oe'tsaHHn) a6o, ronu 4oqinuHo, KoporlrJoro nepio4y, Ao r{rlcrol 6anancoeoi eaprocri naMoMeHT [xHboro nepeicHoro BilgHaHHF.
sa6oproeanictto". KnacnQiraqin 3anexilrb ei4 xaparrepy ra rlinerZ $ixancoerx arrileie i
Bil3Haqaerbcn Ha MoMeHT IxHboro nepaictoro Bn3HaHHs.
19
HAU|OHAflbHA EHEprEThrtHA KOMnAHtfl ,,yKpEHEpro"
npnMtTKl4 AO OTHAHCOBOi 3B|THOCTI3A ptK, flKVlh 3AKtHqrBCf, 31 fp Hf, 2014 pOKy
mucggax aiHcbKux 3a3Ha.teHo inue)
llosuxu ma de6imopcaxa sa6opeoeauicmt - llosilxn ra 4e6iropcuxa sa6oproeaHicru enenoxi4Hrur SinancoarMil aKTrBaMra is SircoaaHilMfi nnarexauu a6o nnarexaMr, sxi naoxnaBil3HaqilTrl, sKl He Maprb Korl4pyBaHHg Ha aKTUBHOMy pl4HKy. flogurr ra 4e6iropcurasa6oproeaxicru (y rouy vrcni irui4oarocrpoxoai afinBV, roproBa ra inu.ta ge6iropcurasa6oproeanicru, a raKox rpouloei KouJrt4 Ta ix eKBtBafleHr[ ra rpouloei KouJr]t, o6rrl1exeni yBt4Kopl4craHxi) oqinonrbcl 3a aMopn43oBaHoto Baprclo 3 Bt4Kopr4craHHrM r\4eroAy eSexrnenoTar4corxoaoi craBKt4, 3a BilpaxyBannnv 6y4u-nroro s6urxy ai4 eneqixenxn.
,4oxoAtt s ei4corrie Bil3Haprbcn is sacrocyeaHHeM MeroAy e$ercruanol ei4corxoeol craBKil, 3aB14HFrKoM KoporKocrpoxoeoT 4e6iropcbKoi sa6oproeanocl, Anfi FKoI Bfi3HaHxn ai4corrie ne 6y4eMaTt4 tcToTHOrO BntIBy.
l-powoei Kowmu ma iX exeieaneHmu - l-por.uoai KouJrt4 ra Ix exeieafleHril BKnloqaprb rpouloeiKoLlJTrl e xaci ra rpouoai Koturt4 Ha paxyHKax y 6aHxy, FKt tuBt4AKo KoHBeprytorscn y roriexy, raAeno3ilTr/ a nepeicnnu repn,linou nora[!eHHF MeH[Ue rpbox N,liccuie.
3ueqiueunn Qiuancoeux a ueie - oinaHcoei aKrilBr4 oqixrcrcrucn Ha HaFBHrcrb o3HaKsxeqixexxn Ha KoxHy seirny 4ary. Oinancoai aKrilail BBaxarcrbcF sneqinexuvrtA, Ronv icnyrcruo6'eKrileFli cei4vennr roro, t4o y pe3yflbrari o4xiel a6o rinurox no4ifi, nri ei46ynncs nicngnepeicnoro Bil3HaHHF Qixancoeoro aKTnBy, ovixyaanri rr,raft6yrHifi pyx rpouloBilx xolt.trie ei4 rlielixeecrrqiT 3a3HaB HerarnBHoro BnnilBy.
O6'eKrtaeFr i cei4veu Hn sneqiHen nn Moxyrb BKn toqarn :
o gxaqni Qinancoeirpy4xor4i euirexra a6o xoxrparema; a6o. HeBilKoHaHHe go6oe'ssaHu a6o xecnnara y crpoK ei4corrie a6o ocHoexoi cyrur
sa6oproeanocri; a6o. Konil crae eipori4HvtM, lJ]o no3ilqaflbHt4r s6anrpyrye a6o 6yge npoBoAt4rM Qinar.rcoey
peopraniaaqin; a6o. 3H1/lKHeHHfl aKrilBHoro pilHKy rqng qboro Qinancoeoro aKTfiBy qepe3 Qinancoei rpy4noqi.
,[nr neenrx xareropiil Qinancoerx atoilsia, raKt,tx FK inua 4e6iropcuxa sa6oproeanicru, gnRFKt4x He npoBoAl4rbcn ix4nei4yanuxa oqinxa Ha npeAMer ixxuoro sneqixennn, noAanbuJa oqinxaHa npeAMer 3HeqtHeHHF npoBoAvrrbcn Ha KoneKTilaFtiil oct-toei. O6'effireFtrnlt cai4vennrursneqinennn AflF TaKux arrheie Moxe cnyxr4tu t'ttuuynnh AoceiA Kounanii crocoBHo s6opynnarexie, a raKox s[aiHil, nxi cnocrepiratorucR y 3aranbHoAepxaBHoMy a6o perionanbHoMyexonouiqnoMy cepe4oButqi, sxi Moxyrb 6yrn noe'rsaxi s nenorauJeHHFM 4e6iropcuroisa6oproaanocri.
flnn $inancoeilx affilteia, rxi ei4o6paxaprbcF 3a aMopl43oBaHoo eapricro, cyMoro sneqixennne pisxrqn uix 6anancoeoo aapricrlo aKrilBy ra renepiulnuoo aapricrrc ovixyaaxux nltara6yrnixnororie rpoLltoBl4x KoUllB, At4cKoHToBaHilx 3a nepaicnoo e+elCInsnoo ei4coftoaorc craBKolo AnFAaHoro Sixaxcoeoro aKrilBy.
SanaHcoea eapricru Qinancoeoro aKrrBy 3MeHruyerbcn Ha cyMy s6urxy ei4 ateqinetnr6eenocepe4Hbo Afle acix $inancoeilx aKrilsiB, 3a BLlHerKoM roproBoi ra inuloi 4e6iropcuxoisa6oproaanocri, gnn nrol 6anaHcoaa eapricrb 3MeHUJyerbcs '{epe3 Bt4KopncraHHF pe3epBy HanoKpl4TTF s6ilrria ai4 cytuniaHoi sa6oproeanocri. V rilx BtanaAKax Kofln roproE]a 4e6iropcsxaaa6oproaanicru aeaxaerucR cytunieHoto, BoHa cnilcyerbcn 3a paxyHoK pe3epBy Ha noKpr4rrng6nrria ei4 eneqinennn. fio4ansue ai4u.rxo4yBaHHF paHruJe cnficaH!4x cyM npoBoAt/1r.;c1 sapaxyHoK pesepaia. 3nltina 6anaHcoeol aaprocri pe3epBy Ha noKpltrrn sOilrrie ai4 sxeqinenxrBil3Haerbce y cma4i npn6yrry a6o s6rruy.
20
HALIIOHAII bHA E H EPI-ETI'| q HA KOM nAH tf, ,,yKpE H E pfO"
nPl,|MtTK14 AO OTHAHCOBOI 3B|THOCTI3A pfK, f,KUh 3AKtHqrBCf, 31 rp Hf,2014 pOKy
Ha.teHo inue)
fixt4o y noganuui nepio4r cynaa a6urry eiA exeqrnerHF 3MeHruyerbcg, I raKe sMeH[.lJeHHc MoxHao6'errrexo ei4lecrr 4o nogii, nxa ai46ynacs nicnR Bil3HaHHs eneqixenxn, ro paniule ausnannrA
aMopn43oBaHoi Baprocri, sr6n steqinennr ne
flpunuueuun eu3HaHHn Qiuancoeux axmueie - Korunanis npilnilHee Bil3HaBaril einancoanfiaKTnB nilue B rilx BilnaAKax, Konil npilnnHg}orb ceon 4io 4oroaipni npaBa na rpouloei noroxu ei4l-lbofo aKTrlBy; a6o x Koflr BoHa nepeAae Qinaucoeuil arrue i eci icrorFti pttsttl1vt h enrogu,noe'ssaFli a aono4innnM Lll4M aKT[BoM, rperii oco6i. Frqo Kounanin ne nepe4ae i He 3anill1.1aega co6o0 yci icrorni pu3t/ttu il aurogn, noe'cgaHi s eono4inHnM aKrilBoM, I npoAoBxyeKoHTponloBar[ nepeAaHuil atova, ro4i aona Br3Ha6 cBoto qacrKy B t-lboMy aKruei Ta noB'F3aHe 3Hil[ll 3o6oa'c3aHHe Ha cyMy, nxy Iil, MoxnilBo, norpi6no 6y4e sannarurn. fir4o Konanaxira6epirae yci icrorni pnsttKtA il eurogu, noe'ssaxi s eono4innnM nepeAaHilrr,t $inancoeilM aKrLlBoM,BoHa npoAoBxye Bil3HaBarn qeil $inancoeufi aKTilB, a raKox Bl43Hae ga6egne.{exi sacragotocyMt4 KpeAilrie y poanaipi orpunttaxux HaAXoAXeHb.
flicns noexoro npt,tnIHeHHs BLt3HaHHe Sinancoaoro aKrhBy pisnr,rqr n,tix 6anancoeoo aapricrrcaKrilBy ra cyMoto rounencaqii orpunttanoi i 4o orpnuaHHF ra HaKonlltqeHilu npr$yrxou a6o36rtxorrlt, rrrfi 6ye ailsxaHilil y cxna4i inururx cyxynnux 4oxo4ie ra HaKonilqenufi y cxna4iBnacHoro xanirany, Br3Haerbcn y crna4i npra6yrxy a6o s6rarxy.
l-licns nenoeHoro npilnilHeHHF Bt4sHaHnn Qinancoeoro aKTnBy (nanpnxnag, Konil KorrlnaHiqa6epirae sa co6op npaBo Bt4Kyny qacrilHu nepe4aHoro aKn4By a6o e6epirae 3afltauJKoBy qacrKy,eKa He np[3BoA]4rb 4o s6epexennr ycix icrornrx pneurie ra euri4 eiA aono4iuHs aKrileovr, i npill-lboMy Kounanis e6epirae xonrponu) Kounanis posno4inne nonepeAHto 6anatcoey aapricru$ixaxcoeoro aKrilBy tuix qacrunolo, FKy BoHa npoAoBxye Bil3HaBaril y 3B'fl3Ky is npo4oexeHHnMyvacri y HboMy, Ta qacrilHorcl, FKy BoHa 6inuure He Bu3Hae, Ha ocHoei ei4nocnoi cnpaae4nueoieaprocri Ll|/x qacrilH Ha Aary nepegavi. PisFrrqs rrltix 6anaxcoaorc eapricrxc, posno4ireHoto Hai{acrtlHy, cxa oinuuJe He B[3Haerbcc, ra cyMoro orpilMaHoi rounencaqii 3a qacrilHy, cra 6inuueHe B[3Haerbcn, ra 6y4u-FK14M HaKonilqeHilM npu6yrrou a6o e6ilrxoM, posnoginext4M Ha HeI,atcnit 6ye eusaanuit y cxla4i ittulrtx cyKynHilx 4oxo4ie, Bil3Haerbcn y crna4i npr,r6yrxy a6o s6rrxy.Haxonil,{eFtfifi npra6yrox a6o s6ilrox, nrufi 6ye paniue silgHax[il y cxna4i inulrx cyrynnnxAoxoAie, posnoAinnerucs vtix qacrilHoto, tKa npoAoBxye Bil3HaBaruc+, ra qacruHoto, sxa 6inuuleHe Br3Haerbcn Ha ocHoBi ei4Hocnoi cnpaBeAnrBoi eaprocri qilx qacrnH.
KnacuQixaqin ua 6opeoei iucmpymeumu a6o iucmpymeumu enacHoeo xanimany - Eoproaiincrpyvenrr ra ircrpyueHrr BnacHoro xanirany rnacr$iryrcrucs a6o nr $inatcoeigo6oe'ssaHFtR, a6o Rx enacFttafi raniran y 3anexHocri ai4 cyrxocri 4oroeipnnx ei4xocrn raBil3HaqeHb Sixancoaoro soOoa'sgaHHr ra incrpyuenra BnacHoro Kanffany.
Bnacnud xaniman - Kovnanis noeHicrlo nepe6yeae y 4epxaeniil enacHocri. AKrileil, nepe4aniypFAoM Vxpalnn 4nn ni4rprnarn onepaqifinoT Aignusocri Konltnanii, ai4o6paxaorbcg y cxna4iBnacHoro xanirany FK crar)fiHilil raniran Korrirnaxii ra AoAarKoBnil onnaqexurl xaniran.
ei4paxyeannF qacrKll npr6yrxy (ALreiAeHAie)4epxaennnlt opraHaM o4iilcnnerucn y ai4noeigHocri4o qopivrrx saroFtie Yrpainn ,,11po 4epxaexuil 6ro4xer" ra ei4obpaxaerbcn FK 3MeHUJeHHtnepoonoginenoro npl,|oyrKy roro nepio4y, Ao FKoro ei4nocrrucn raxril npr6yrox.
@iuaucoei so6oe'ssauus - @iHaHcoei go6oe'caaHHn xnacuQiryprbce sx,,iur.r.ti $inaxcoei3060B'fl3aHHF".
21
HAqtoHAfl bHA EH Ept-EThqHA KOMnAH tfl ,,yKpEH Ept-o"
nPrMlTK14 AO OTHAHCOBOi 3BtTHOCTI3A pf K, nRVn 3AKtHrtl,tBCf 31 rp Hf 2014 pOKy
HaqeHo inue)
Iuwi Qiuaucoei so6oe'ssaHHfl - lnr.ui Sinancoei so6oe'ssannR (exnovaloqn KpeA1,tryl, roproBy raitttuy rpe4nropcbKy sa6oproeanicru ra KpeAilropcbry sa6oproeanicru sa ocFtoeHi saco6ra)nepeicno oqinonrscn 3a cnpaBeAfirBoto Baprcrlo, 3a BilpaxyBaHHFM Bt4rpar ua s4irlcnexnnonepaqii. Inui Qixancoai so6oe'ssaHHF y noAanbuoMy oqtHrolorbcn 3a aMoprlr3oBaHoloBaprlcrlo 3 Bl4Kopl/craHHFM MeroAy e$errreHoi ei4corxoeol craBKu, npilqoMy ei4corxoeiBilrparr Bil3Halorbcn na ocnoei eamrvxoi 4oxi4xocri.
Kepiexuqreo BBaxae, qo aMoprur3oBaHa eapricru roproeoi ra ixu.toi KpeAnropcbKoTsa6oproeanocri ai4noeiAae ix nouiuanunii aaprocri y 3B'e3Ky 3 KoporKnM repuinou o6iry 4anoroincrpynlrenry.
Ilpunuueuun eusHaHHfl Qiuancoeux eo6oe'neaut - Kot naxic nphnIHFe Br3HaBaril einaxcoeiso6oe'ssaFlxn ro4i i rinuxu ro4i, ronr go6os'seaFtFts Korunanii auxoxaxi, anynuoeaxi a6o3aKlHqnBcF crpor ixnsoi Aii. nicnF noBHoro npilnilHeHHs Bt43HaHHq Qinaxcoeoro go6oa'sgaFtFtspisHrqn n,lix 6anancoeoo eapricro $inancosoro go6oe's3aHHs ra cyMoro xonltnexcaqii, rxa 6ynacnflaqeHa a6o niAnnrae cnnari, Bl43HaerbcF y cxna4i npra6yrxy a6o i6r,lrrcy.
Bonu posrprBa0Tbce y npuuirxax 4o Qixancoaoi geirFtocri, sa ailKflto.{eHHFM BhnaAKtB, Kofll4iluoeipnicra ei4roxy pecypcie, sri erintotoru y co6i eroHonaiqni Bnfo1n, e He3HaqHop.
YMoeHi aKT[Bt4 He B[3Haprucn y $inancoeii aeirFtocri, ane po3Kpr4Baprscn y nprn,tirKax, FKtt1oicnye 4ocrarnr Iuoeipxicru na4xo4xeHHF exoHon,ti,{xrx euri4.
5. CvTTeBl OEJIIKOBI nPnnv|4EHHf, TA oCHOBH| AXEPEAA HEBT3HAT{EHOCT| OqtHOK
3acrocyaanHc o6nixoaol nonirurr Korvrnasii, BilKnaAeHoi y t-lprarrairrli 4, anMarae ei4 xeprernqreanpo$ecifixux cyAXeHb, oqinor ra nprnyqeHb crocoBHo 6anaHcoeoi eaprocri aKrileia rago6oe'csaHu, eKy He MoxHa orptaMarta s yciero oveeugnicro g ixr.r.tl,rx Axepen. Or]inxr i noe'seaFti3 Hl4M14 npunyuleHHF 6asyrcrscn na icroprvnoury 4ocai4i ra irulnx Qaraopax, sri aeaxaorscccyrreBilMt4. Oarril.{Hi pe3yllbrarr Monfrb ai4piannrrcr ei4 qrx oqixor.
Otlinxu ra ei4noei4ni nprnyr4enrt neperneAalorbcr na nocriilnifi ocxoei. Pesynurarnnepernr4ia o6nixoeilx oqinor Bil3Halorbcn y roMy nepio4i, B qKoMy egirlcroerucntaruirineperfleA ol-liHK]4, tKl4o qef neperfleA BnflilBae f,K Ha noroqnuil, rar i rvrail6yftri nepio4rrr.
Ocnoeui ena HeeusHaqenocmi oqiuox- Hrx.re naee4eni ocHoeHi npilnyqeHHF t4oAoualt6yrnuoro ra inuli Axepena HeBr3HaqeHocri epo6nenrx xepienrqrBoM oqiHor Ha Aarygaxisqenns seirnoro nepiogy, sri 3 aennroo eiporr4nrcrro Moxyrb npil3Becril Ao cyrreBilxKophryBaHb 6anaHcoaol aaprocri arrnsia ra so6oe'ssaHb nporflroM HacrynHoro $inancoaoropoKy.
(i) Pesepe Ha noKpumms s6umxie eid eneqineuHfl mopeoeoi ma inwoi de1imopcaxoi'3a eoeaHocmt
Peeepe Ha noKpl4rrn s6tarxie ei4 sneqinexxr roproeoi ra ixu.toi 4e6iropcsroi sa6oproearocri6aayerscn na oqiHqi KounaHieto Moxrfieocri orpr,tMaril 4e6iropcuxy sa6oproeanicru ai4KoHKperHfix xrieHrie. firqo noripu.teHHF KpeAilrocnpoMoxHocri ocnoexilx rnieHrie a6oQarrrvHe HeBilKoHaHHg ixtix go6os'cgaHu nepeBilqye 4onycruvri oqinxr, ro $arruvHipesynbrarn Moxyrb ai4pisnnrucn ai4 raxrx oqinor. Craxovr na 31 rpy4ns2014rc2013 poxiexepienuqreo Kounanii npoBeno oqixxy ge6iropcsxoi sa6oproaanocri na Mox<nileicruBiALUKoAyBaxxq. Ha ocHoei pesynurarie rliel oqinrra xepiennqreo Bil3Hano HapaxyBaHHe pe3epByHa cyMy 749,260 rilcnq rprBenu ra 1 ,230,584 rucsqi fpilBeHb, ei4noei4no (flprltrr,rirxa 10).
22
HAqtoHAItbHA EHEpt-ETt4r{HA KOMnAHtF,,yKpEHEpt-o,'
nPilMtTKl4 EO OTHAHCOBOi 3BtTHOCTI3A PIK, AKUN 3AKIHql4BCf, 31 rP HA 2014 POKY
HaeeHo inwe)
Oqixxa crpoxie KoptlcHoro BnKoptrcraHHF ra 3afliluJKoBoI Baprocri o6'eKrie ocHoBHl,tx saco6ie raHeMarepiaruHilx aKrileie BilMarae ei4 xepiexraqrBa 3acrocyBaHHs npoeeciilnr,rx cy4xens, rriOaeyrcrucr na 4ocei4i po6ont e aHanori.{Ht,rMil aKTfiBarrara. f'li4 qac Bil3HaqexHn ciooxieKopl4cHoro BilKopl4craHHF Ta 3aflil[uKoBoi Baprocri affiileia xepiatuqreo BpaxoBye yMoBrloqlKyBaHoro BilKopl4craHHe aKruBy, tZoro vopanuHilfi sFtoc, Qisravnraft 3Hoc ra yMoBl4, e nxnx 6y4eeKcnnyaryBatucstaxuit aKruB. 3uiHa 6y4s-nxoi s rllrx ynaoe a6o oqinor Moxe y pesynurarinpil3Becr[ Ao KopilryBaxnn uai6yrnix nopvt auoprusaqii. 3rvrina ovixyeaHnx crpoKtB Kopt4cHoroBytKopilcraHnr o6nixoayerbcr nepcneKrnBHo.
(iii) Onodamxyeauun
KoMnaHic e nnarHLtKoM noAarKy na npn6yrox ra inulyrx no4arxie. fli4 vac BilsHaqeHHfl cyMl4go6oe'sgaHu 3 noAarKy xa npn6yror ra iHur,rx noAarKtB Br4Maraerbcf, 3acrocyBanns icrornnxoqinox qepe3 cxna4nicru yrpaincuxoro noAarKoBoro 3aKoHoAaBcrBa ra HeoAHo3Haqre ilorornyMaqeHHF noAarKoBl4M14 opraHaMH na perioHanbHoMy ra 3araflbHoAepxaBHoMy piennx.lcnyoru piani onepaqiT, crocoeHo nrnx s6epiraerbcn HeBilsHaqeHrcrb u.loAo BLl3HaqeHHeocraroqHoi cynllr so6oe'93aHb. Kounaxis Br43Hae go6oe'sgaxHe crocoBHo ovixyaannxpe3ynbrariB noAarKoBt4x nepeaipor na ni4craei oqixox t4oAo Moxnileocri HapaxyBaHHFAoAarKoBvlx no4arxie. Frqo ocraroqnuil no4arroaurl pe3ynbrar ia qnx nuranusi4pisnrrun,terucr ei4 panir.ue ei4o6paxenilx cyM, raxi pisxr,rqi BnnilHfrb Ha cyMy noAarKy ranoAarKoBl4x so6oe'qsaHu roro nepio4y, B FKoMy pisnrqr 6y4e ennaneua.
3riAno e flo4arxoet4M KoAeKcoM Yxpainn, KoMnaHiq Mae npaBo Ha orpuMaHnn aigurxo4yBaHHg 3noAarKy na npu6yrox y cylvti Qarrnvnrx Bhrpar, noHeceHilx na aauiny ra uo4epnisaqio ceoixocHoBHtlx saco6ie, nxi ne nepeeilulylorb 3aranbHy ulopivny cyMy Bt4rpar, epo6nenrx saAepxaBHLlMn ixeecruqiilH14M!4 nporpaMaMn. Kepienuqrao Kounanii BilKopt4croBy6 cBoI nailxpar4ioqinrr ra npo$eciilxi cygxennn AflF Bt4FBnennn reani$iKoBaHilx Bt4rpar 3 Merop Bt43HaqeHHFcynltn ai4urxoAyBaHHr is no4arxy na npu6yror (flpurrttirra 19)
(iv) 3o6oe'rcaHHfl sa neuciduuMu ma iuwumu )oeeoc oKoeuMu eunnamaMu npaqieuuxau
lliA qac Bn3HaqeHHF rixqeeoi eaprocri nenciilxux ra inurnx go6oe'qgaxu 3a AoBrocrpoKoBt4MrlBilnnaraMrl xepienuqrao Kotunasil s4iicHrce narlrpaqy oqinxy Br4KoprlcroByBaHfix s[riFl-t4xBeflil\.114H, Ao FKLtx BtAHoctlrbcc Hr43Ka AeMorpaQivxnx npilnyuleHb qo4o rvrail6yrHixxapaKrepilcrux renepiu.txix ra unnynrx npaqienurie (crveptricrb y npaqe3AarHoMy eirli ranicnr arxo4y na nexcito, piaens nnuxnocri ra4pie, Henpaqe3Aarnocri ra AocrpoKoBoro BrxoAyna nencip, roqo), a raKox Sinancoei npilnyqeHHF (craarr A[cKoHryBaxnn, uail6yrnr3apnnarara posvip ninur, tot4o)(flpruirxa 18). 3nltinr,t oqinox repiannqrea Moxyrb BnnilHyl/Ha cyMy eaprocri so6oe'csaxxn y seiri npo SiHaHcoeili crax ra ei4noei4ni rapaxyeannn y sairinpo npr6yrru ta s6url<u ra inuri cyrynuril AoxtA.
ZJ
HAqtoHAItbHA EHEPTETUqHA KOMnAHtf ,,yKpEHEpro"
nPrM|TKl4 AO OTHAHCOBOi 3B|THOCTI3A pf K, flRUn 3AKtHqilBCt 31 rp Hf, 2014 pOKy
HaqeHo inute)
6. OCHOBH!3ACOE]4
Cranou na 31 rpy4rn 2014 rc 2013 poxie irsopMaqtF npo pyx ocHoBHr4x saco6ie 6ynanpeAcTaBIleHa TaK,|M r{14HOM:
fl epeicna a6o Aor.linunaeapricrs
Cranou xa 31 rpy4nn2012 poxy
Ha4xo4xerlrtnBxyrpiuri nepeuiqexunBu6yrrq
Cranou xa 31 rpygnn2013 pory
Ha4xopxexHnBryrpiutHi nepervrir4exxnBu6yrrn3ueqiHexu (l'lpnuirxa 25)
Crauou na 31 rpy4nn2014 poxy
Haxonuqexrri sHoc ra36ArKu aiA sxeqiHeHHs
Craxou na 31 rpy4nn2012 poxy
3Hoc sa pirBu6yta
3Hoc sa pirBn6yrrnBr6yrrn HaKonuqeHoro 3Hocy
sueqiHeHrx axtueie(flpuuirxa 25)
Craxovr na 31 rpy4xn2014 poxy
I ncra 6anaxcoea eapricru
Cranou na 31 rpy4nn2013 pory
Cranou xa 31 rpy4nn20'14 pory
1,215,073
1,375498,243
(7,397)
1,707,294
6,20638,114
(1 38)(460,463)
'1,291,013
5,684,293
4,2321,178,261
(3,470)
6,863,316
3,670701,681(46,335)
(745,718)
6,776,614
OQicreo6na4naxnn
TA
rparcnopuigaco6ra
1g7,7gg
44539,827
236,426
34021,924(1,137)
(26,430)
231,123
Hesaeepu.lere
. 2,355,503
2,168,896(1,716,331)
. (7,577)
_ 2,800,491
2,226,027(761,71e)
(8,183)
_ (165,eeg)
- 4,090,617
Bcuoro
9,452,669
2,174,948
(20,089)
1',l,607,527
2,236,243
(55,793)(1,398,610)
12,389,367
Eygieni ra Brpo6xnve
Craxou na 31 rpy4xn2013 pory 145,411 933,930
82,278 441,669
65,928 495,722(2,795) (3,461)
116,624
35,782(708)
594,278
609,494(7,807)
1,195,965
637,578(7,367)
1,443,3',19
74,414(12)
527,382(6,647)
(290,714) (17,376)
1,561,883 5,929,396
1,145,969 5,612,663
24
_ 4,090,617 10,946,049
HAqtoHAIt bHA EH EprETr q HA KOMnAH tfl ,,yKpEHEpro"
nPnM|TK14 AO OTHAHCOBOi 3BtTHOCTI3A PIK, ARJ4'/. 3AKIHqTBCf, 31 rP Hfl 2014 POKY
HaqeHo inue)
3ne4ineunn ocHoeHux saco6ie - B ee'nsry s aFtercielo Kpnrvry, aeroHor\lloi pecny6nixr y cxna4iYrpalnn, a 6epeani 2014 poxy Kon,tnauin BTparilna KoHTponb HaA aKT!4BaMr ei4oxpeuneurxni4pos4inia, nxirepnropianuno 6ynn posrvrir4eHi a Kprarvry. Bi4noeiAHo, KoMngHiq Bil3Hafla3HelllHeHHt l4oAo ocHoBHt4x gaco6is qrx ei4oxpeMneHilx ni4posginia 6anaHcoeo19 eapricro1,015,752 rilcqqi rpnBeHb (flprrrairxa 25) i nepeaena o6nir nepeicnol a6o 4or-linuHoT eaprocri, araKox HaKonilqeHoro sHocy qux anneie ra s6ilrxie ei4 sxeqiHenns na sa6anerHcoei paxyHKt4.
ocnoeni saco6u ,Qon6actxoi ene poeHepeemuqnoT cucmeMu - flon6acuxaeneKTpoeHeprerilqHa cilcreMa Kounanii oxonntoe repuropii,Qoxequroi ra fly'raxcuroi o6nacreil i
3HaqHa ii qacrilHa nepe6yeae e eoFti eoeFrxoro ronsnirry (llpurr,tirra 2). Crarronlt na 31 rpy4nr2014 poxy,6anaHcoea eapricrs ocHoBHr4x saco6ie [on6acuroi eneKTpoeHeprertaqHor c]4creMilcraHoBtlfla 1,162,816 rnceq rpilBens. 9epes eoeHHiAiI rli ocxoeHisaco6il norenqifiHo Morlil3a3Haril 3HaL{Hlrx nouJKoAXeHb, oAHaK, qepe3 o6uexennil Aocryn, repiennqreo Kounanil He Mae4ocroeipnoi in$optuaqiT u.loAo craHy ycix ocxoenilx saco6ie ra MoxnilBoro pclsvripy 3aBAaHilxs6ilruia.
Kanimanisoeanieidcomru- flpornroM poKy, RxtarZ saxiFtqrecg 31 rpyAHF 20i4 poxy, cyvraHaAXoAXeHb He3aBep[leHoro 6y4iennqrBa BKflpqana xaniranisoeaFti ei4corru y cyrvri 12,559rilcqq rpuBenu (2013: 34,858 rncnv rpreeHu).
enicmp aMopmu3oeani ocuoeni saco6u - Cranou na 31 rpy4ns 2014 poxy nepeicnaeapricru noaricrto aMoprt43oBaHilx o6'eKrie ocHoBHt4x gaco6ie craHoBilna 19t2,432 rilcs.tirpilBeHb (2013 pory: 50,701 rtlc+ea rpnaexu).
Ocnoeni saco6u e sacmaei- Cranou Ha 31 rpy4ns2014 poxy KounaHic He BilKopl4croByBanaocHoeFli saco6h FK 3acraBy 3a KpeAilrHr4Mil yroAaMil. Craxopr na 31 rpy4xs2lO13 poxy KorrananinBl4Kopl4crana 6y,qieni ra cnopyAt4 OanaHcoaop eapricro 97,361 rr4csqa rpilBeHb flK 3acraByMinicrepcrea $iuancia YrpaTnr,t 4nn sa6esneqeHHF rapaxril, sr4anoT ypegoM Yxpalnreeponeftcuronay 6anxy peKoHcrpyKqil ra poeeurxy (,,e 5PP") 3a KpeAilrHoto yro4olo Ne 33896(flprruirxa 20).
7. HEMATEPI bHIAKTl4Bl4
Cranou na 31 rpy4ns2014rc2013 poxia insoprvraqin npo pyx HeMarepianunux arrneie 6ynanpeAcTaBfl eHa TaKt4M qilHOM:
lxuriIlporpanane nelrarepianuni
aa6egne.{eHHf, ar(Tue,y' Bcuoro
llepeicra a6o 4oqinuna eapricrs
Craxour na 31 rpygnn 20'12 poxy
Ha4xo4xetrtrnBn6 e
Cranou na 31 rpy4nn 2013 poxy
HaAxoAxexHcBu6yrra3HeqiHexrn (l'l puruirxa 25)
Craxou ra 31 rpy4na 2014 poxy
48,343 14,663 63,006
4,005 304 4,309(76) (1) _ (77)
52,272 14,966 _ 67,239
76 35,411_ (1,450)
81 ,919 15,042 _ 96,961
35,335(1,450)
25
HAqtoHAItbHA EHEPTETUqHA KOMnAHtt,,yKpEHEpro,'
nphMtTKl4 AO OTHAHCOBOi 3B|THOCTI3A ptK, flRUn 3AKtHrtl4BCt 31 t-pyAHf,2014 pOKy
aqeHo inue)
lrntillporpauxe xenaarepiansxi
ga6esne.{eHxa aRTnBn Bcuoro
Haxonrqena amoprr:aqin ra s6tarxueig sneqinerxn
Craxou xa 31 rpygxn 2012poxy
Auoprrsaqin sa pixBu6yrrn
Cranotr xa 31 rpygxn 2013 pory
Auoprusaqir sa pixBu6yrrrBu6yrrn HaKonuqeHofo 3Hocy aHeqixeHux
axrrsie (flpun,rirra 25)
Craxou na 31 rpy4rr 2014poxy
9ucra 6anancoea eapricru
Craxou na 31 rpy4nr 2013 pory
Crarou na 31 rpygnn 2014pory
11,563
12,289(76)
23,776
10,464(1 ,1 66)
(3,122\
29,952
28,496
51,967
545
5,782
't8,982
13,586(77)
32,491
11,009(1,166)
(3,122)
39,212
34,747
57,749
31 rpy4xn
214,192
(450)
213,742
8. nEPEAOnnATh 3A OCHOBHI3ACOEITl
Cranou na 31 rpy4nn2014ra2013 poKrB nepe4onnaril ca ocFtoeFtieaco6il 6ynra npe4craeneHiTAKilM L{14HOM:
flepe4onnarra ga ocHoaHi saco6u
3a eupaxyeauuau: Pesepay Ha noKpt4rrc s6urrie ai4 sHeqineHHn
Bcsoro
9. 3AnACt4
Cranou Ha 31 rpyAHA2014ra2013 poKiB 3anacv6ynv npeAcraBneHtraK[M r{l4HoM:
31 rpygne 31 rpy4m
Marepianu ra 3anacrToeapr Ane nepenpoAaxylsr.ri
Bcsoro
68,140461
99,612279212
100,103
26
68,601
HAqtoHAIt bHA EH EprETil'.{ HA KOMnAH tg,,yKpEHEpt-O"
nprMtTKl,l AO OTHAHCOBOi 3B|THOCTI3A PIK, ARVr 3AKIHqhBC' 31 rP HN 201-4 POKY
HaqeHo iuwe)
10. TOproBA TA tHulA AEEtTOpCb 3A6OPrOBAHtCTb
Cranou na 31 rpy4na2014ra2013 poria roproea ra inu:a 4e6iropcuxa sa6oproeanicru 6ynanpeAcTaBneHa TaKhM qrHoM:
Aoaeocmpoxoea:Toproea 4e6iropcuxa sa6oproeaHicru ei4,!epxaeuoro
ni4npuevrcrea,, Euepropurox"
Pasoiir AoBrocrpoKoBa
omKocmpoKoea:Toproea 4e6iropcuxa sa6oproeax icrs ei4 rflepxaeHoro
ni4npueMcrBa,,Exepropnxox"Toproaa ra iHua 4e6iropcuxa ea6oproeanicru ei4 ixulux
nlAnpileMcTB
3a eupaxyeauunu: Peeepay Ha noKpt4rrr s6rrrie ai4 sueqiHerrnroproeoi 4e6iropcuxoi aa6oproaaxocri ei4,[epxa eHoroni4npueucrea,,EHepropnxox"
3a eupaxyeauunu: Pesepay Ha noKpt4rrn s6urrie eiA sHeqiHeHHqroproeoi ra iruloT 4e6iropcuroi sa6oproeaHocri ai4 ixuluxnrAnpu€McTB
Pasorvr KoporKocrpoKoBa
Bcsoro
.Qo rpuox wicnqiaBi4 rpsox Ao luecrll vricnqieBi4 r.uecru Ao,qBaHaAqeru uicnqieSinuLue oAHoro poKy
Bcuoro
,[nn xnienria KonanaxiT He 3acrocoBy]orbce rpe4urninin,tirr. Cepe4nift xpe4rlnrfi nepio4,BcraHoBfleHVih AnA xnie Hrie Korvrnaxii, He nepeBilqyaae 30 4nia. Ha ropfoBy ra iHuJy4e6iropcury 3a6oproBaHicru ei4corril He HapaxoByorbcn. Kounaxrs He BilMitrae 3acraBu noroproairl 4e6iropcuxifi sa6oproearocri.
Pesepe crocoBHo roproBoi Ae6iropcbKoi sa6oproeaHocri, npocrpo'.{eHoi 6inuule 30 Anie eiAoviryaaHoi Aaril nora[!eHHF 3a AoroBopoM, crBop]oerbce 3 ypaxyBaHHFM or{niyBaHilx cyMcyunienoi sa6oproeanocri, sxi Bt43Haqatorbcl Ha ocHoBi n,tnnynoro AocBiAy, ria perynFpHonepernFAaerbct Ha ocHoBi Qarria i o6craeilx, nxi icnynrs craHoM Ha KoxHy:lairxy 4ary.
Cranou na 31 rpy4ns2014rc2013 poxie npocrpoqeHa, afle He sneqiHena ropfoBa ra iHrlaAeOiropcbKa 3a6oproBaHicru sa crpoKaMI norarueHHe 6yna npe4craBneHa raKfiM qilHoM:
31 rpygxn
L
19,979
819,728
55,963_
875,691_
(717,537)
(31,723L
).
125,43'l _
146,410 _
7,741422
2,034'1 ,016 _
11,213 _
31 rpygHr
22,993
22,993
1,481,645
59,825
1,541,470
(1 ,1ee,597)
(30,987)
(1,230,5841
310,886
333,879
10,499626
2,7101,469
31 rpygrn 31 rpygHn
27
15,304
HAqtoHAItbHA EHEpt-ETt4r{HA KOMnAHtt,,yKpEHEprO"
npnMtTKr4 Ao o|HAHCOBOI 3BtTHOCTI3A pf K, flRUn 3AKtHr{],tBCfl 31 fp Hfl 2014 pOKy
HaqeHo inwe)
In$_optuaqir npo pyx p$epBy Ha noKpt4rre s6ilrxie ai4 sneqinexxr roproeoi-ra inuol4e6iropcuxoi sa6oproeaxocrisa 2014:a 2013 porn npeAcraBneHa raKilM LtytHoM:
11. nEpEAOnnATlt TA tHUJt OEOPOTH|AKTilBI,I
Cranou na 31 rpygna2014n2013 porie nepe4onnaril ra inuio6opornian'nau 6ynunpeAcTaBfl eHr TaKnM'.{t4HOM:
3anuurox Ha noqarox poKy
Hapaxyeaxrn y sairi npo npu6yrxn ta s6utruCnrcaHxs
3anuurox ra xineqr poxy
llepe4onnaru nocraqarbH14KaM 3a 3anach ra nocr.lyrrhui o6oporui arruer
Bcuoro
2014 2013
438,074 24,261
31 rpygnr 31 rpygHn2014poxy _
12. nEPEAOnIATA 3 nOAATKy HA npilEyTOK ntAnpreMcTB
3ri4no 3 Bl4MoraM[ r{ilHHoro 3aKoHoAaBcraa Yrpainu craHoM na 31 rpygnn21ll4 poxy KovrnaxissAiicxuna nepeAonnary 3 noAarKy xa npu6yrox ni4npnenacre y cyrvri 57,033 r'ncs.li rpilBeHb, FKa6yna arsnaveHa Ha ocxoei onepaqifinnx pe3ynbrarie y no4arroaorr,ty o6nixy 3a nonepe4niil pir(2013: 40,939 rilceq rpnBenu). flepe4onflary nepe46avaerucR peanieyBaril unFXoM B3aeMHoro3ariKy 3a paxyHoK HapaxyBaHHs go6oe'qgaHb 3 noAarKy na npr6yror y rraar,r6yrrHix porax, a raKox3a paxyHoK B|AUIKOAyBaHHF rpOuJOBl4M14 KoturaM1,| 3 AepxaBHoro 6o4xery yrpainra.
nflB AO BTflIXKOAyBAHHf, TA nEpEAOnflATt4 tHlUl4X nOAATKIB
Craxon,t na 31 rpy4ns2014n2013 poria fl,[B Ao eiAulroAyBaHHF ra nepeAonnaru inuluxno4arxie 6ynu npe4craeneHi TaKilM r{t4HoM:
31 rpygnn 31 rpygxn
l-lAB Ao ai4urro4yearnnfl epe4onnarr ixunx no4arxie
Bcuoro
747'4,56€i
16,3288
2,2528,945
11,197
22,595480
13.
28
16,336 23,075
HAqto HAI| bHA EH E p t-ETl,l r{ HA KOM nAH tfl ,,yKpE H E pro"
nphMtTKl4 AO OTHAHCOBOi 3B|THOCTI34 pf K, nKnn 3AKtHrtt4BCt 31 rp HA 2014 pOKy
aqeHo inwe)
14. TPOUJOBI KOIIJT]4 TA iX EKBIBANEHTI4
Cranona na 31 rpygn s 2014 n 2013 poxia rpouroei rourr ra Ix erceiaaneHrlr r5ynr npeAcraeneHiTAKilM q]4HOM:
l-por.uoai Koturr4 Ha noroqHhx paxyHKax e 6aHxaxl-por.uoei xourrr e xaci
Bcuoro
l-pouoei Kouln4, o6uexeHi y europncraHHi
3a eupaxyeaunau: Pesepa Ha noKpt4rrfl e6nrxie eiA sHeqiHeHHnrpouroBt4x rouiris, o6naexerrx y BuKopt4craHni (flpurvrirxa 26)
Bcsoro
31 rpy4xr
148,88€i141_
149,9001
31 rpy4xr
113,1469
113,155
15. FPOUIOBI KOllJTrl, OEMEXEHT y Bl,tKOpt4CTAHHl
Cranou Ha 31 rpyAHa2014ra2013 poxie KoMnaxiq BilKopt4croBye paxyHK4 c;neqiaruxoronpil3HaqeHHF y rpbox eirqhgFtsxilx 6anrax, Ltepe3 nxi s4iracnoorbce orpilMaHHq ra B1,1nnarfirpe4rria, HaAaH ttx M ixnapo4n u M 6aH KoM peKoHcrpyKt-lii ra posarrry ra eeponefi cuxun,1ileecrrqiilrnu 6anrou. !i norovri paxyHr{t,r cneLltaflbHoro npil3HaveHHF Mox:yrbBvlKopLlcroByBarilcc Bi4Kr]tot{Ho Aflg Bilnnar nocraqanbHnKaM npoeKTis xanira.nuFtoro6y4iannqrea nicnn orpruaHHF Ao3Bony ei4 Mixicrepcraa Sinaxcie yrpaTxr.
31 rpy4xa
52,172
52,',172
Cranonl xa 31 rpy4ttn2014 pory, KounaHis eilsFrana sneqinennr rpouJoBt4x KourlB Ha paxyHKy BoAHoMy e yxpailcuxrx 6aHxie y cynai 66,982 rucsqi rpilBeHb y 3B'e3Ky 3 Bt43HaF{HeM quoro 6anxyHennaTocnpoMoxHtlM Ta BBeAeHHFM B HboMy rilMqacoeoi a4uinicrpaqii Haqionanunrn/l 6axxorr,rVxpainu.
16. BnACHl,ll4 KAnlTAn
Cmam nuil xaniman - Kounanis noexicrto 3HaxoArrbce y BnacHocri 4epxaeu. CraHou na31 rpy4xr 2014rc 2013 porie craryrnril raniran Kounanil craHoBt4B 1,225,115 rhcn,{ rpfiBeHb.
flodamxoeuit onna,tenuil xaniman - lo4arxoenil onnaqerrft xaniran npe4rlraBnFe co6oroBapricrb ocHoBHrtx gacoOie ra isurux aKrilBiB, r4o 6ynra nepe4ani ypqAoM Vrpialxu 6egonnarnora 6anasc KorunaHii. 3a pix, tqo gaxinqilecr 31 rpy4ns2014ta2013 porie, KoMnaHir Heorpl4MyBana ocHoeFti saco6n ra isu.ri aKrrlBt4 Ha 6esonrarHifi ocHoei.
Heposnodinenuil npu ox - llpnlyrKu, AocrynHi 4nn posno4iny arrliorepy crocoeno 6y4u-cxoro 3eirxoro nepio4y, Bl4sHaqaprbcn 3 ypaxyBaHHeM Qinancoeol geirHocri, ni4roroenenoieri4no 3 yKpaiHcbKl,lnar flonoxeHHFMn (crangaprauu) 6yxranrepcbKoro o6nixy (,,n(c)5O").Kounanis Moxe nepepaxyBaru qacrilHy cBoTx npil6yrxia, ei4o6paxeHhx sriAHic s n(c)5O, aopisnouanirnnx pesepeie 4nn $ixancyBaHHe ceoix raniranbHilx ineecrrqiil ra inulyrx nporparv. 3ayKpalHcbKl4M 3aKoHoAaBcrBoM cyMa qacrKr4 npn6yrxy Ao cnnaril Ao AepxaBHoro 6rcAxeryo6uexena qilcrrtMt4 npu6yrxaun sa eeirrnfi pix a6o 6y4u-nruum inu:rnau pesepeavu, rrini4nnraoru posno4iny ra He nepeBilqytorb cyMy Hepo3no4inenoro npr,r6yrxy, FK Bt43HaqeHo ySixaxcoaiil seirHocri sri4no s fl(c)5O.
zv
17.
HAqtoHAI|bHA EHEpt-ET]4r{HA KOMnAHtfl ,,yKpEHEpt-o"
nphMtTKl4 AO OTHAHCOBOi 3BtTHOCTI3A pf K, nK|'/''il3AKtHqilBcf, 31 t-p Hf, 2014 pOKy
BflacHocri" Kounaxir, tK AepxaBHe ni4npreucrBo, 3a pix, nxr,rrl gaxiH.{LtscR 31 rpy4ns 2014 poxyne s4ifrcnoeana nepepaxyHKy Ao AepxaBHoro 6o4xery xourie y 38'r3Ky is sa4exnapoBaHilM
cnnaril Ao AepxaBHoro 6n4xery ctauoeuna 12qilcroro npn6yrry sa2013 pir, pospaxoBaHoro sri4Ho s n(c)EO.
floxoAr MATEyTHtX nEPIOA|B
loxoAr uaft6yrnix nepiogie ronoBHt4M q14HoM npeAcraBneni SinancyeaHHeM 3 AepxaBHoro6o.qxery xanitanunrx BilTpar Ha 3aBepuJexnn 6y4renraqrBa HoBt4x Bt4coKoBo.nbrnrx ninifreneKrponepeAa'ri i peKoHcrpyKqixc ni4cranqiil, a raxox no4i6xuna QinancyearHHsM, orpIMaHhM
g,4iftcHeFla inulun,tu Qinancoeurr,til ycraHoBaMu (2013: orpuuana QinancyeanHn 3 AepxaBHoro6o4xery y cymi 53,670 rucnv rpneenu).
Y ea'nsxy s aFlercielo Kprrrruy ra Brparop KoHrponp HaA aKrilBaM n, nxi 6ynu posraluoBaHi na qiilrepuropii, Kounanin npunnluna Bil3HaHHe Aoxogie ruafi6yrxix nepio4ie y cyrvri 273,881 rrcc..tafpilBeHb (flpuruirxa 25), ulo ei4o6paxan[ KolrJrt4, orpun,tani 3 AepxaBHoro 6rc4xery na6y4iennqrao ra npr46anxs aKrlteie, qxi craFroNa Ha Aary Brparil KoHrponto 6ynu er,rsHaxi rxeHeqiHeHi.
3OEOB''3AH Ht 3A n EHCll4 HUMy. TA rH ut 14M 14 AOBTOCTPOKOBI4M 14 Brnfl ATAM 14
A enuil neuciilnuil nnan is euguaqenuMu eHecKaLr,ru - flpaqienrrr KounaniT uaprsnpaBo Ha orpIMaHnn nencii ei4 4epxaan ei4noei4no 4o nexcifinoro 3aKoHoAiaecrea Yxpaitn.Bnecxu 4o,Qepxaenoro nencifinoro Qorgy Yxpalnr,r ai4o6paxarorbcn y seiri npo npu6yrxr ras6vtrn 3a MeroAoM HapaxyBaHb. 3aranuna cyMa Bilrpar 3a BHecKaMu Ao.Qepxaenoronenciilnoro Qoxly YxpaTnra, r4o 6yna ei4o6paxexa y seiri npo npu6yxu ra gtSutxn ea pir, nxuilgaxiHqrecs 31 rpy4nr 2014 poxy, craHoBrna 446,115 rilcq,{ rpnBeHb (2013: t152,424 rilcqr{lrpuaenu).
llenci(tni go6oe'ssanns si ecmaHoeneHuMu eunnamaMu - Konltnaxis so6oB'F3aHas4iftcnoearla oAHopa3oei e]4nnarlt 3a Bilcnyry poxia npaqieHrKaM, nri nponpaqpBaflta rpueannivac i arxo4nrs na nexcito Lle nesa6esneqeHe SoH4our neHciilne so6oa'cgaHHe oxonfltoe vctxnpaqianrxie Kon,tnaHii. Kpim roro, Kounanig 3o6oe'sgaHa KoMneHcyBaru !epxaeHorvrynenciilnouy QoHAy Yrpainr cynan nencifi, u.lo HaAalorbcn neBHilM rpynaM iI xonuulnixnpaqiennrie, nxi npaqnaanr y xe6esneqHilx Ann 3AopoB'e yMoBax npaqi, i, ei,4noai4rooAepxaflil npaBo Bl4xoAy ra oAepxaHHc neFrcii paniule BcraHoBfleHoro nesciiinnvr3aKoHoAaBcreou aixy. l-.li4o4arroei eHecxLl ai4r.uxo4oeyorbcr Korunanieto nerni4craait4otr,ticRvHttx pospaxynxie Qarrrvnoi rounencaqii, nri s4ificnroe !epxaenri nencifinri $or.r4Yxoainn.
18.
3a3HaqeHo inwe)
30
HAqtoHAn bHA EH Ept-ETHr{HA KOMnAH tfl ,,yKpEHEpt-O"
nPt4MtTKl4 EO OTHAHCOBOi 3BtTHOCTI3A ptK, flKnn 3AKtHqrBCfl 31 fp Hf, 2014 pOKy
aqeHo inue)
Cranou na 31 rpy4ns2014:'a2013 poria renepiurxn eapricru Hesaoesne.renrx $or4aurao6oe'sgaHu sa neFtciil-ttlun ra inurnuil AoBrocrpoKoBnMt4 BilnnaraMil npaqiernrxau 6ynanpeAcTaBneHa TaKl4M \.il4HOM :
31 rpy4nr 31 rpy4nn
3o6oe'nsaxxs 3 AoBrocrpoKoBt4x BInnar npaqiexuxau nicnnsariHqeHHc rpy4oaoi 4innsHocri
3o6oe'gsaHHs e iuulux AoBrocrpoKoBt4x Bunfl ar npaqiexurana
Bcuoro
Varo4xennr eaniluixia renepiu.tttuoi aaprocri go6os'sganu ga neHciilHilruu ra iHu.r4wr,rAOBTOCTpOKOBTI M ],t Bil nfl araM il sa 201 4 n 201 3 poKil n peAcraBneHo raKilM qfi HOM :
2014 2013
194,9822,581_
197.563
245,2698,553
253,822
3anruox Ha noqaroK poKy
Bapricru noror{Ht4x nocnyfBurparn Ha ei4corxr (llprarvrirra 28)Bapricru MxHynhx nocnyrAxryapHi npn6yrxu, ersHaHi y crna4i irulux cyxynHux 4oxogiaBunnatu nporf,foM poKy
3anrurox na xirequ pory
Brrparu Ha ai4corruBapricru noror.{Ht4x nocnyrBapricru MuHynux nocnyr
Bcuoro
253,922_ 260,706
8,20935,028
8,970(88,766)
10,03839,928
3,708(4e,703)
Cyuu, engHaxi y npil6yrKy a6o 36ilrKy crocoBHo qux nencifrnilx nnaHrB 3t BcritHoBneHilMt4BUnnaTaMil, npeAcTaBneHt TaKilM V ilHOM:
2014 2013
53,674
flpornrou 2014 poxy Korunaxiq ai4o6pasnna y crani inr.ui cyxynHi AoxoAt/ aKlyapHilx 4oxo4ie Hacynay 88,766 rncnq fpilBeru (2013: 49,703 rucnv rpnaenu).
OcHoexi npnnyu.leHHe, Bt4Kopt4craHiAnF qineil arcryapHol oqiHKt4 craHoM Ha 31 rpyAHs2Ol4ra2013 porie, 6ynu npe4craeneniraKilM i{t4HoM:
31 rpygnn 31 rpygnn
Craera AucKoHryBaHHsOvixyeaHe g6inuuJeHHc sapo6iuoi nnarn
,[nn arsnaveHHF craBKil At4cKoHTyBannn repiexrqrBo Br4Kopr4croBye prHKoBy 4oxi4xicruKopnoparfiBHnx o6niraqift eficoroi rareropii craHoM na xinequ gsirnoro nepio11y, cKopilroBaHy Haoviryeannfi BnnilB pisnuqi 3a crpoKaMil. Tenanu 3pocraHHt sapo6irnoi nnaril 6asyorscn naovixyeannrx xepiexrqrea u-loAo 3pocraHHe 3apo6iruoi nnaru y rvaft6yrusorvry,
35,0288,2098,970 _
52,207 _
17.5%9.0%
39,92810,0383,708
14.0%9.0o/o
31
HAtltoHAItbHA EHEprEThrtHA KOMnAHtF,,yKpEHEpt-O"
nPIMtTK14 flO OTHAHCOBOi 38tTHOCTI3A PIK, ARUN 3AKIHtI]4BCfl 31 fP Hfl 2014 POKY
aqeHo inwe)
19. nOAATOKHAnPTEyTOK
flpn6yrox Korrrnanii e 6_asolo onoAarKyBaHHe noAarKou Ha nprOyrox nignprevcre. flporrrovrpory, nxuil gaxiHqilecs 31 rpy4nn 2014 poxy, npu6yror KounaniionoAarKoByBaBcg noAarKoM Hanpn6yror ni4npueucre a Yxpaini 3a craBKoro 1go/o (2013: 1g%).
Kounonenrr Brrpar 3 noAarKy na npu6yrox 4nr Konanaxii npornron/l 2014 rc 2013 poxia 6ynr,rnpeAcTaBneHt raKl/lM qilHoM :
2014 2013
floroqxri no4arox ra npr6yrorBurparu 3 norortHofo noAarKy xa npn6yror
Bigcrpovenri noAarox na npu6yrox(Brroga)/anrparn s ai4crpoqeHoro noAarKy ua npn6yroxKopuryeaxrn ai4crpoveHoro noAarKy y 3B'q3Ky ei svtiHaNtu craBoK
noAarKy ra npu6yrox
Bcuoro (errogr)/er,lrpar 3 noAarKy xa npu6yrox
(36nror)/npu6yrox go onoAarxyBaHHe
(Brro4a)/eurparr 3 noAarxy ua npu6yroK 3a BcraHoBneHotonoAarKoBoro craBKoto y posnripi 18o/o flnA 2014 poxy ta 19Yo pna2013 poxy
llinura 3 noAarKy ta npu6yroxBnnua eurpar, qri Fte BpaxoByorbcn Ane Bu3HaqeHHF
onoAarKoByBaroro npn6yrryBnnue goxo4ie, cri seinuHRrcrucn ei4 onoAarKyBaHHeBnnue nepeoqiHxr ocnoeHhx saco6ie B noAarKoBoMy o6niryBnnhe gvriH craBoK no4arKy xa npu6yrox
(Brro4a)/errparh 3 nogarxy na npu6yrox
(2,637,8351t 828,966
(367,758)
) 11,059
74,954
y3ro4xeHHn np[6yrKy Ao onoAarKyBaHHF, noMHoxeHoro Ha BcraHomeHy cr€lBKy noAarKy Hanpr6yror, ra noAarKoBt4x Bl4rpar 3a poKr4, qxi saxixqilnnc+ 3l rpyAHe 2014tlt 2013 poxia, 6ynonpeAcTaBneHe TaKilM L{14HOM :
2014 2013
(474,810\,t
243,176(5,312)t
(130,812)28,396
I
Bi4noei4xo Ao noAarKoBoro 3aKoHoAaBcrBa YxpainN ocHoaFti 3aco6il 4nn qinreil noAarKoBoroo6nixy ni4nrraors in4ercaqii xa pieeHu inQnnqii, nruri nepeerulye 10% na pix. 3a2014 pixpiBeHb inQnrqii e Vxpaini cffial24.9o/o. Cranou Ha 31 rpyAHs2014 poKy ocFtoBHigaco6ilKounanit 6ynr npoin4eKcoBaHiAnF qireil noAarKoBofo o6niry 6es nepernr4y ix eaprocri ySinancoeovy 06riKy.
3ri4xo ie flo4arxoeilM KoAeKcoM Vrpaiuu, Korunanig Mae npaBo ua ninuru is n,cAarry Ha npn6yroxy cyMi $arruvxrx Bilrpar, noHeceHfix ra sanltiny ra uo4epnisallito cBoTx ocHoBHt4x 3aco6iB, eKiHe nepeBilqylorb 3aranbHoi cyMt4 r4opivnux Bt4rpar, nepe46avenilx AepxaBHilMl4ixeecrrqiilnfiMfi nporpaMaMil. 3a pix, r4o sarinrnacr 31 rpy4nA2014 poxy Kounanin 6yna36rrKoBoto i He ailgHaaana ninbry 3 noAarKy na nprbyrox. Kounanis Byt3Hana ninury 3a ptK, lt1o3aKiHruBcF 31 rpy4nn 2013 pory, y po3Mipi 91,564 rilcsr{ rpilBeHb
32
HAqIOHAII bHA EHEPTETN q HA KOMNAH Ifl ,,YKPEHEPI'O''
nPrM|TKl4 EO OTHAHCOBOi 3B|THOCTI3A pf K, nKnh 3AKtHr{148Cf, 31 fp Hf, 2014 pOKy
aqeHo inue)
Cranov na 31 rpy4ns2014rc2013 poria ai4crpoveHino4arroeiaKrneil ra oo6oe'qgaHHqBI4HilKAN]4 3A TAKfiM]4 CTATTFMI4:
BUnflaTaMUToproea ra iHula KpeAilropcbKa sa6oproeaHicruToproea ra iHula ge6iropcuxa sa6oproeaxicru
Bigcrpovexi nogarroei aKrrBl4
OcHoexi saco6u ra reuarepianuni axruguKpe4rrn
Bi4crpovexe nogarKoBe 3o60e'sgannn
9ucri aigcrpoveli no4arxoei arrhen/(ao6oa,rsannn)
Toproea ra iHula 4e6iropcuxa ea6oproaaHicruOcHoexi saco6r
Bcuoro
Burogal(awparra) s ei4crpoveHoro noAarKy ra npu6yrox sa pix,eugraHi e cxnagi npr6yrxy a6o s6rarxy
9ucri eigcrporeti nogarxoei axrrer/(so6oa'asarxn) crarou xaxixequ poxy
31 rpygnn rpyAHe
749,260 1,230,58439,781_ 38,550
__zq911=
339,362
31 rpygnn
222,186,
35,56118,603
283,005_
(168,468)(40,401L
)_
74,'137
31 rpy4nn
40,61214,4763,516
58,604
(290,137)
Korrananis He B[3Hana neBHi Bi4crpoveni no4arKoBi arfiilBr4, 6asynvncu Ha cy,qxeHHFXxepieurqraa, qo He icxye ftrrltoeipnocriroro, qo KoMnaHin 6y4e s4arHa peanisyearu qrrilMqacoBi pisxnqi y vrar,t6yrrruoMy. CyMil rr4MqacoBt4x pi3Hrn-lb, rxi epaxoeynrbcF AnFBil3HaqeHHF onoAaTKoByBaHoro npr6yrxy, AnF FKr,lx xoAHt4x ei4crpovenrx noAarKoBytx aKrilaieHe 6yno Bil3HaHo y 3Biri npo +iHaHcoeilft craH, npeAcraBneHt raKrM qnHoM:
lttQopnlaqin npo pyx y ei4crpoveHilx noAarKaxaa2014ra2013 porn npeAcriaBfleHa raKuMr{t4HoM:
2014 2013
Hrcri eigcrpoveni no4arxoei go6oE'R3aHHc craHoM Ha noqaroKpoKy
Brrparu a ai4crpoveroro noAarKy Ha npu6yror sa pir, ausHaHr ecKnaAr rHUryrx cyKynHrx AoxoAtB
33
74,137
HAqtoHAIt bHA EH EprETil rtHA KOMnAH tF,,yKpEHEpt-O"
nPhMtTKh AO OTHAHCOBOi 3BtTHOCTI3A PIK, AKUN3AKIHqTBCf,3IfP Hfl2014 POKY(y mucnuax 3HaqeHo inwe)
20. KPEA14T14
Cranon,r na 31 rpy4na2014rc2013 poria oqinenisa auoprrsoBaHoto eapricrrc rpe4nrr 6ynunpeAcTaBneHt TaKilM qilHOM:
lonapr,rCI.UAeepoe epo
e epoeepoeepoe epo
Cranou xa 31 rpy4ns2014n2013 poxie noraixanuxa eapricru rpe4rarie 6yna npe4craBneHaTAKilM q14HOM:
Minicrepcreo QinaHcie Yrpainra, Ns 48680-UAMiricrepcreo QinaHcie Yrpaiu, Ne 37598MiHicrepcreo giraHcie Yxpalxu, Ne 24668-UAe eponericurrri SaHx PeroHcrpyxqii ra poseurxy,
Ns 33896MiHicrepcreo giHaxcie YxpaiHu, Ne 40147-UAMiHicrepcreo QiHaHcie VxpaiHn, Ns 15010-03/75Miricrepcreo SiHancia YrpaIHn, Ne 15010-03/77
Hapaxoeari ei4corrvr
Bcuoro
Mixicrepcrao Sirancia YrpaiHr, Ne 48680-UAMiricrepcreo QixaHcie VrpaTHu, Ne 37598MiHicrepcreo Sixaxcie YxpaiHu, Ne 24668-UAeeponericuxrri EaHx Pexoxcrpyxqii ra Poserrxy,
Ns 33896MiHicrepcreo $iHancia YrpaIHr, Ne 40147-UAMiHicrepcreo $iHaxcie VxpaTHr, Ne 1 5010-03/75Miuicrepcreo SiraHcie VxpaiHu, Ne 1 5010-03/77
Hapaxoeaxi aigcorxu
Bcuoro
31 rpygxn 31 rpy4nr2014 poxy
_Banpra
2,200,8971,396,025
471,273
184,691456,835
76,679(7,550)
2,208,2011,501 ,019
480,823
189,750527,342
96,165
2.61%4.38%3.01o/o
3.64%3.79%3.02%2.77%
817,670350,127270,501
136,052110,174
(8,878)(4,486)
822,177406,808276,038
140,059141,620
14,244
2.61%4.63%2.99o/o
3.67%4.03o/o2.43o/o
2.77o/o
,[onapracUlAe apoeapo
eepoe apoe epoeepo
34,245 _
5,037,545 = 1,900,946
EQerrneniei4corroeicraBKil craHoM Ha 31 rpyAHs2014ra2013 poxie, qo 6ynr po3paxoBaHi3ypaxyBaHHFM 3MiH14 6agoe|4x nflaBatoqrx craBoK ra oqtKyBaHux repuinia erxoprcraxnr i
norauJeHHF KpeArTiB, 6ynu npe4cTaBfleHt HacrynHrM qilHoM:
31 rpygHr 31 rpygna
Miricrepcreo Qinancia Vrpainr,r, Ne 48680-UAMiHicrepcreo SiHaxcie Vxpalxu, Ne 37598Miricrepcrao Qiuancie Yrpalnra, Ne 24668-UAeeponeicurrra SaHr PexoHcrpyxqii ra Posehrxy, Ne 33896MiHicrepcreo SiHaHcia YrpaiHu, Ne 40147-UAMiHicrepcreo $ixancie Vrpainu, Ne 1 5010-03/75MiHicrepcreo Qixaxcie YrpaiHu, Ne 1 50'10-03/77
34
HAqtoHAIt bHA EH EprEThqHA KOMnAHtfl ,,yKpEHEprO"
nphMtTKLt Ao OTHAHCOBOi 3BITHOCTI3A pfK, nKnn3AKtHril4BCf 31 rpyAHfl2014 pOKy
HaqeHo inue)
Kounaniep ra eeponeilcbK],lM 6anrorrr_peroxcrpyxqii ra po3Bt4rKy (,,e Epp') €iyna yxna4enaAoBrocrpoKoBa KpeAilrHa yroAa Ne 33896 Ha 3aralrbHy cyvty 25,755 rracnv eripo 4nr r1ineilpeanisaqii l-lpoerry 3 peKoHcrpyxqiT aucoroaonbrHoi noeirpriroi niHii s O4ecuriir o6nacri. 3al-ll4M KpeAilroM BcraHoBneHa nnaBanva ai4corxoBa craBKa, ulo po3paxoByerbcg na ocnoeicraBoK npono3ilqll4enosurie y eBpo na n,tix6anxiBcbKoMy punry e eposoFtl,t, nntgc Mapxa yposuipi 1.00%. flpornron,t 2014 poxy cepeAHF pivra aigiorKoBa craBKa Ane Llboro Kpe4ilry
ptBHt4Mrr qacrilHaMr roxni nietpoxy Ao 1Z rpaBHF2018 poxy.
ari ocHoeHi saco6il 6ynn noenicro sueqineni y3B'F3Ky is erparoo KoHTpon10 HaA TaKilMr4 aKTilBaMil. Sanaxcoea eapricru o6'erria, nepeAaHhx B3acraBy craHoM xa 31 rpy4xs2013 poKy cKflaAana 97,361 n4cflqa rpilBeHb (llprarr,1irra b).
3a yuoeauu rpe4urnoT yroAlt 3 eEPP Kon,tnanis, cepeA ixr.uoro, go6oe'ssaHa silroHvearil raxicneqianuniyMoBu:
a) xoeQiqiexr noKpllrrF o6cnyroeyaannn 6opry (pospaxoeyerbce FK cyua noroxiB rpouJoByrxxoturie ei4 onepaqifiHoi 4innsnocri, nnpc cnnaqexi ei4corxu, ruinyc ranilanuni ar,lrparr,noAlnilTtl Ha 3aranbHy cyMy noraueHHe KpeAilria, nn|oc eigcorxr, cnnaqeHi sa pix) noBilHeH6yrr ne MeHUle, nix 1.30;
6) roeQiqienr cnieei4nou:eHHe noroqHytx aKrraie Ao norortHLrx so6oe'RsaHb, noBnHeHniArpt4MyBarvclHa piexi ne MeHrle, nix 1.10;ra
a) xoeQiqienr cnieei4noueHHF AoBrocrpoKoBr,rx go6oe'sgaHs Ao craryrHorcl xanirany noBilHeHni4rprruyearnc+ Ha pieni ne 6inuue nix 2.00.
Cranou xa 31 rpy4ns2014 pory Konananin nigrprvryBana roeQiqienrr Ha ra](oMy pieni (6esBpaxyBaHHe BnflilBy macn$iraqil quoro ra inurux xpe4rrie sr noro.JFti y 3B'q3Ky 3 HeBilKoHaHHrMyMoB l4oAo xoe$iqienrie): xoeQiqienr noKprrrF o6cnyroeyeannn 6opry xa piexi (3.12) (2013:(2.13)), xoeQiqienr cnieeignouleHHe noroqHilx aKrilaie Ao noroqHilx ao6oa'Rsianu na piani 0.43(2013'. 0.91), xoeQiqienr cniaeiAHotleHHF AoBrocrpoKoafix so6oe'e3aHb Ao craryrHoro Kanranyna pieni 3.58 (2013: 1.19).
Bi4noeiAno, craHoM xa 31 rpy4na2014: 2013 porie KoMnaHiq He AorpilMalacq BilMoril r4oAoxoe$iqieury noKpttrrq o6cnyroayaannn 6opry, xoeQiqienry cnieeignouleHHe floroqHilx aKrilsieAo noro''{H14x so6oe'Rsans ra xoe$iqiexry cnieei4xor.ueHHF AoBrocrpoKoBl4x eo6oe'nsanu gocraryrHoro xanirany. 3ri4no 3 yMoBaMil KpeAr,lTHoI yro4il, y BilnaAKy HeBilKoHaHHn SinaHcoarxynaoe e EPP Moxe npilntaHilril HaAaHHF noAanbuilx xolurie 3a KpeAnroM talatSo eunaararu ei4Kounanit noraueHHF sa6oproeanocri y noexorvry o6cnsi. Cranou xa 31 rpyArrn2014:a2013porie repienrqrBo xnacuQixyeano qefi KpeAnr qx noroqnuft qepe3 HeBnKoHaHHg KounaniepcneLltanbHLlx yMoB KpeA|/rHOrO AOrOBOpy.
35
HAqtoHAItbHA EHEpt-ET]4rtHA KOMnAHtfl ,,yKpEHEpt-O"
npnMtTKLt Ao OTHAHCOBOi 3B|THOCTI3A ptK, nKVn 3AKtHqrBCf, 31 t-p Hf, 2014 pOKy
aeeHo iuwe)
Minicmepcmeo Qinaucie aiuu, xpedum Ng 48680-UA -y 2oo7 poqi rvrix ypeAoM yrpainr
nnaBaoqy BlAcorKoBy craBKy, eKa Br3Haqaerbcfl Ha ocHoei Ill6oP, nn|oc guinnnfi cnpe4.[qorrrou 2014 poxy cepeAHt pivna ai4corKoBa craBKa AnR Llboro Kpe,qrry craHoBilna o.4s%(2013: 0.57o/o) nnloc Mapxa y poaruipi 2.OO%o Ao cnnaril Mixicrepcrey eirancie yxpainn. Cranovrna 31 rpy4nn2014 pol<y HeBilKoprcrannfi 3anilruoK 3a KpeAilroM craHoBLtB 4'.?.,067 rvicnl4onapia CIUA a6o_663,338l,rcc,r fpilBeHb (2013: 88,443 rilcs.{i4onapia CLllA a6o 706,925TilcFq rpilBenu). Kpe4nr ni4nrrae noralueHHp ari4no s rpaQirorvr norauJeHHs, Bt43HaqeHilMyroAoro, noqfiHatoqn is 15 6epean s 2013 poKy Ao 15 aepecnn 2027 poxy.
3riAno 3 yMoBaMh xpe4nrnoi yro4r is MEPP KorunaHiq, orpiu inuroro, go6oe'ssaHa BrKoHyBarrlraxicneqianuxi yuoau:
a) roeQiqienr noKpi4rrfl o6cnyroeyeannr 6opry (pospaxoeyerbce FK cyua noroxiB rpouroBr,rxxoturie ei4 onepaqifinoT 4innunocri, nnpc cnnaqexi ai4corrr, uixyc xanilansni arrparn,noAlnilru Ha 3aranbHy cyMy norauJeHHe KpeArrie, nnoc ei4corru, cnnaqeni ea pix) noBuHeH6yrn ne MeHuJe, nix 1.50;
6) ni4rpunaannn roe$iqieHra cnieei4nolreHHq nororrHt4x aKrueie Ao noror{Hr4x eo6oe'sgaHu Hapiani ne uenue 1.20.
Cranou na 31 rpy4na2014 poxy Korrananir ni4rpnrr,ryBana xoeQiqiexna Ha raKoMy piexi (6esBpaxyBaHHff BnnilBy xnacrQiraqii quoro ra isurux rpe4urie sr noroqni y sa'rexy 3 HeBrKoHaHHrMyMoB l{oAo roeQiqienris): xoe$iqienr noKpnrrn o6cnyroeyaannr 6opry na piani (3.12) (2013:(2 13)), xoe$iqienr cniaai4rotueHHF noroLrHr4x arrileig Ao noror{Ht4x goi5oe'Rgaxu'na piexi 0.43(2013: 0 91)
Bi4noei4no, craHoM na 31 rpy4na2014ta2013 poria Konanaxis He Aorpr,rMaflacn Br4Moryr qoAoxoe$iqienrie noKpt4rre o6cnyroeyeannn 6opry ra cnieei4xotueHHf, noroqHilx arrueie 4onorot{Hrlx so6oe'qsaHu. 3ri4xo i3 garanunrna[ yMoBaMu AoroBopy is MEPP npo HaAaHHRKpeAnrlB, y B!4naAKy HeBnKoHaHHr 6y4u-nroro ig so6oe's3aHb 3a AoroBopoM, BKn;gqaloqilSinancoaiyMoBl4, MEPP Moxe npfi3yntlHurn no4anuu.ri Blnnaru ga eci[4a ceoi[n4 KpeAi4raMiltala6o BilMararil eiA KoNanaFtii noBHoro noralueHHF yctx HenoraueHilx cyM 3a KpeA[TaMLt.Crarou na 31 rpy4Hn2014ra2013 poxie xepianuqreo Kounanii xnacr,rQixyeano qelr KpeAur eKnoroqHilf qepe3 HeBIKoHaHHs Kotunaniep cneqraflbHrx yMoB KperqilTHoro AoroBopy.
Minicmepcmeo Qinaucie ainu, xpedum Ne 37598 - y 2008 poqi ruix ype4oM Yrpainu raeEPP 6yna yxna4eHa AoBrocrpoKoBa KpeArrHa yroAa Ns 3759g Ha 3ararbHy cyMy150,000 rilcnq eBpo 4nn peanisaqii flpoeray e 6y4ianuqrBa BilcoKoBonurnoi niniieneKrponepe4avi Pianencuxa AEC - Kt4iecura. Yro4a npo cy6rpe4ilryBaHHe lvrix Kounaniero raMiricrepcreou Qinancie Yrpainr 6yna yrna4eua 7 rpy4ns2oo7 poxy. l_lefi KpeAilr MaennaBaloqy BlAcorKoBy craBKy, t4o po3paxoByerbce Ha ocHoei craBKil EURIBOR nn|oc Mapxa yposuipi 1.00%. flpornrou 2014 por<y cepeAHF pivna ai4corKoBa craBKa Ane qboro KpeAilrycraHoBrfla 1.360/o (2013: 1 24%) nnroc Mapxa y posnripi 2.00o/o Ao cnnaril Mirricrepcray SinancieYxpalnr. Oxpiu roro, Kounanis noernxa cnnaqyBarn xovricilo y poarvipi 0.50% ei4HeBilKopllcraHolo 3ant4uJKy KpeAilry. Cranou na 31 rpy4ns2014 poKy HeBilKoprcraxnfi3aniluJoK 3a KpeAilroM craHoBLrB 61,407 rilcflq eBpo a6o 1 ,181 ,035 rilcn.{ rpilBeHb (2013:108,484 rtacs.{i eapo a6o 1,197,832 rilcst{i rpueenu). Kpe4r,rr ni4nrrae norauJeHHp ptBHytMl4eacrvHaMu xoxri niapoxy ai4 15 rpaBHff 2011 poxy 4o 15 nrcrona+a2022 poxy.
JO
HAqtoHAI|bHA EHEpt-ETl4qHA KOMnAHtfl ,,yKpEHEpt-o"
nPrM|TKh AO OTHAHCOBOI 3B|THOCTI3A ptK, F,Knn 3AKtHr{t4BCfl 3'l fp Hf 20'14 poKy
aqeHo inute)
Craxovt na 31 rpy4xs2014:r.a2013 poxie repienilqrBo rnacrsiryaano qefi KpeAilr sx noroqnrilqepe3 nonoxeHHF npo B3aeMHe HeB[KoHaHHs 3o6oB's3aHb, FKe uoxe 6yru Bt4Kopt4craHe e Eppqepe3 HeBilKoHaHHs Kon,lnasie1o cneqianunrx yMoB rHtut4x KpeAilrHr4x 4oroeopie Kounaxii.
eBpo AnF peanisaqil flpoerry 6y4ienrarlreaBt4COKOBOflbrnOi ninii eneffponepe4av pianencsxa AEC - Kr4iecsxa. vro4a npo
EURIBOR nnoc Mapxa y poerr,ripi 0.55% nnoc na46aaxa e poen,ripi2.OO%A9 cnnarrl
010% ai4 xeeuropilcraHoro 3aniluKy KpeAtary3aflilnJoK craHoBLlB 125,000 rt4cnq eBpo a6o2,4O4,114tncas rpnBeHb (2013:125,000 rilcglleepo a6o 1,380,'191 rficq,{a rpnaexu). f1epr.uuil rpaHUJ 3a LlnM KpeAilroM 6ye orpTuanrtaKonananiep y 2012 poqi. Koxen rpaHUJ KpeAilry ni4nnrae noraueHHto prBHr4Mr4 gacrnHaur, KoxniniBpoKy, nporeroM 12 poxie nicns 3-i pivnraqi ara6ipxlr. Kinqeeorc Aarop noraueHHr AaHoroKpe4ury e 20 cepnnr 2034 poxy.
Craxovt na 31 rpy4na2014:re^2013 poxia xepieHilqrBo xnacr,r$iryeano qeil KpeAilr sx noroqHufiqepe3 nonoxeHHe npo B3aeMHe HeBilKoHaHHn so6oa'ssaHb, eKe uoxe 6yru auxopucrane elEqepe3 HeBilKoHaHHg Konllnaniep cneqianunrx yMoB tHtuLlx KpeAnrHilx 4oroaopie.
Minicmepcmeo Qinaucie aTnu, xpedum Ne 40147-UA -Y 2010 poqi uix ypn4ona vxpalxura eEPP 6yna yxna4eHa AoBrocrpoKoBa KpeAilrHa yroAa Ne 40147-UA Ha 3aranbHy cyMy175,000 rt4cgq eBpo gnn qineil peaniaaqii flpoerry s 6y4ienraqrBa BilcoKoBonsrnoi ninlieneKrponepe4avi 3anopiauxa AEC - Kaxoecura. YroAa npo cy6xpe4uryBaHHF uix Korunaxiepra MinicrepcrBoM $inancie Yxpainr 6yna yxna4ena 19 xoBrHe 2010 pory. Lleil xpe4rar uaennaBaoLly BlAcorKoBy craBKy, t{o po3paxoByerbcff Ha ocHoeicraBKt4 EURIBOR nn|oc Mapxa yposnaipi 1.00%. l-lpornrou 2014 poxy cepeAHF pivra ei4corKoBa craBKa AflF qboro KpeAilrycraHoBilna 1.28% (2013'. 1.36%), nnroc Mapxa y posrvripi 2.00% Ao cnnaril MinicrepcreyQinancia Yrpainu. Orpiru roro, Konananis noennxa cnnar{yBaril xoliciro y poervripi 0.5070 ei4HeBrKopl4craHoro 3aflnuJKy KpeAilry. Cranou na 3'1 rpy4nn2014 poKy HeBrKopuctaruh3arl [rJJoK 3a KpeAilroM craHoBrB 145,815 rficnq eBpo a6o2,804,445rucs,t rpilBeHb (2013:162,174 rncsqieepo a6o 1,790,648 rilceq rpilBexu). Kpe4r,rr ni4nnrae nofarueHHp piexrltn,tr,lqacrilHaMil xoxni niepoxy ei4 20 reirHs 2014 poxy 40 20 xoarnn2o2S poxy.
Cranonl Ha 31 rpyAnn2014n2013 porie repiaHnqrao xnacr,rQixyeano qefi KpeAnr sx noroqnufiqepe3 nonoxeHHe npo B3aeMHe HeBrKoHaHHg go6oe'sgaHb, FKe uoxe 6yrn B[4KopltcraHe e Eppqepe3 HeBilKoHaHHs Kounaxiep cneqianunrx yMoB inurux KpeAilrHt,tx 4oroaopie Kovrnaxii.
Vxpalnr ra el5 6yna yxna4eHa AoBrocrpoKoBa KpeAilrHa yro4a Ne 1so'10-03/7s Ha 3araflbHycynay 175,000 rilcs.l eBpo AnF qineil peanisaqii npoerry 6y4iannqrBa BilcoKotsonurHoi ninii3anopisura AEC - Kaxoecuxa. 2 nunts 2012 poxy Kounaris i Miricrepcrao cpinancia yrpaTnnni4nncanr 4oroeip npo cy6rpe4ilryBaHHn. 3a qru KpeAilToM BcraHoBfleHa nnaBapqanpoqeHrHa craBKa, qo po3paxoByerbce na ocnoai craBKLl EURIBOR nn|oc Mapxa y posvripi0.70%, nnnc na46aera a posuipi 2 00%, u.lo Hanexilrb Ao Bunflarr Ha Kopt4crb MiHicrepcreaSinancia Yxpainr. Kpiu roro, Konanaxin cnnaqye rouiciro a posrvripi O.1O% eip, neerropracranoicyMl4 KpeAilry. Cranou na 31 rpy4nn2014 poKy sar[uJoK HeBilKopl4crasol cyMt/ cKflaAaB170,000 rncgq eBpo a6o 3,269,594 rilcqqi rpilBeHb (2013:175,000 rilcqr{ eBpo a6o 1,g32,269rucnv rpraexu).
3l
HAqIOHAII bHA E H E P l-ET],l tt HA KOM nAH tF,,yKpEH E pfO',
nPrMttKt4 Ao otHAHcoeoi 3BtrHocrl3A ptK, axu,h3AKtHqt4Bcfl 31 rp Hn2olu poKy
aqeHo inrue)
Craxon,l na 31 rpy4n s 2014 n 2013 porie xepieHrqreo rnacrsixyaano qeil ripeA!4r qr noroqHiltqepe3 notloxeHHF npo $aeMHe HeBilKoHaxHs so6oa'c3aHb, FKe uoxe 6yru ernxoprcrane €;lEqepe3 HeBrKoHaHHg Kounanieto cneqianunrx yMoB tHuJt4x KpeAilTHnx 4oroaopie Kon/lnanii.
Yrpainra ra 6anron,t ,,Kreditanstalt fur Wiederaufbau" (Hiuevvrra) 6yna yKna.E,eHa AoBrocrpoKoBaKpeA!4rHa yro4a Ne 15010-03177 Ha 3aranbHy cyrriry 65,500 rrcF\.t oBpo 3 Merop peanisaqiiflpoerry ni4enqexnn eQerrrenocri nepe4avi eneKrpoeHepril (rvro4epxisaqii ni4cranqii).l0rrnnn 2012pory KoN,rnaHiq i Minicrepcrao Qinancie Yxpairr ni4nracanu 4oroeip npocyoxpe4rryBaHHt. flepr-ua qacrilHa KpeAilry y cyrr/Ii 40,500 rilcFq eBpo rr/lae cpircoaanyBrflcorKoBy craBKy y poeuipi 0.75 %. Apyra qacrrHa KpeArry y cyrvri 25,000 I'r4ceq eBpo Mae
unaxis cnfiar{ye rouiciro a posnaipi 0.25% eiAHeBilKopllcraHoi cyMl4 KpeAilry. Cranou xa 31 rpy4ra 2014 3aniluJoK HeBrKopt4cranoi cyuncKflaAaB 65,500 rrceq eBpo a6o 1,259,755 rilcr,{ rpilBeHb (2013.65,500 nrcrav eapo a6o7-23,220 rflcnq rpilBexu). Cyrr,ta 7,550 rilcnq rpilBeHb n4,486 rilcnq TpilBeHb crEHoM H331 rpy4ur 2014:re_ 2013 poxie, ei4noeiAno, craHoBnrb aMopl43oBaHy Baprcl-b 3a KpeAilroM, rroBKnloqae HapaxoBaHy pa3oBy rouicito 3a HaAaHHF KpeAhry ra BrAcorKyr 3a HeBnKopr4craHyLracrilHy KpeAilry.
cranou Ha 31 rpy4nn2014rc2013 porie ai4coruoaicraeril 3a KpeAilraMra Kreynsnii npn6nnsno4opienoean14 nepeBaxHunlt piannn,t goxi4nocri4nr Qixancoarx incrpyMeHria is nparruvnooAHaKoBl4M14 yMoBaMr, 3afliluJKaMil 4o repuiny nofalueHHr ocHoBHoI cyMt4, a raKox Bar19raMil.
Y xilx'{exaseAerifi ra6nurli npe4craBnena ixsopruarlig r-qoAo crpoKtB nora[JeHHF 3aAoroBopaMil AoBrocrpoKoBt x KpeAilrie KoMnaxii craHoM Ha 31 rpy4ns2014ta2013 poxie. floecix ganiluJxax KpeA[THt4x xoturie xa ai4noei4ni garr Kounanis He Mana 6esyuoenoro npaBa Hanpononraqio crpoxia norauJeHHfl qoxailueru.re Ha ABaHaAqnru vricnqie si sairnoi 4arr.Bnacni4or Llboro, sagFtaqexi KpeAhru ei4o6paxeni Hilxqe y ra6nuqi sa xarerclpieo,,,[onorauJeHHg Ao ABaHaAqnru uicnqie" pa3oM s cyMoro ei4corrcia ra xouicii 3a HeBrKoputctaunhniMir sa xacrynnnil pix. l-.ln ra6nrqr 6yna cxna4eHa 3 ypaxyBaHHFM HeAilcKoHroBaHilx noroxierpouloBllx rouJria ei4 xpe4nria ra BKnoqae noroKl,t rpouloBt4x xotrrie, gri ernltxapru nx ei4ocHoBHoi cyMt4 KpeAilrie, rar i ai4coruia.
31 rpygxn 31 rpygHn
,Qo noraureHHfl Ao EBaHagqcru Micsqie
Bcuoro rpouJoBt4x noroxia 1.856.497
Ha 31 rpy4n s 2014 rc 2013 poria i 4o 4arr, Konil Lle $ixaxcoea sairHicrs 6yna sareepAxeHa AoBilnycKy, Kotunanis He orpllMyBana noei4oltneHHF npo npilnilHeHHe noAanbluoro Siuaxcyeannna6o noei4onaneHHF 3 Bt4Morop npo nerafiHe norauJeHHn 6y4u-nxux xpe4urie, npo nxi fi4erucnBilqe.
5,171,184
5,',171,18L
1.856.497
38
HAqtoHAItbHA EHEpt-EThr{HA KOMnAHtfl ,,yKpEHEprO"
nPrMlTK14 flO OTHAHCOBOi 3B|THOCTI3A PIK, AKUN 3AKIHqTBCA 31 fP HA 2014 POKY
aqeHo inue)
21. TOPTOBA TA tHllA KpEAt4TOpCbKA 3AEOPTOBAH|CTb
Cranou na 31 rpy4nn2014n2013 poria roproea ra tHUJa KpeAuropcbxa sa6oproeaxicru 6ynanpeAcTaBreHa TaKt4M'{14HOM:
31 rpy4nn 31 rpygxn
Bcsoro 995,679
Y HilxqexaeeAenifr ra6nnqi npeAcraBnena inQopniraqin npo roproBy ra tHuJy KpeAilropcbKysa6oproeaxicru Kounanii aa crpoxaruil norauJeHHq Ha ocFtoei HeAltcKoHToBaHt4x nnarexie saAOTOBOpaMil:
31 rpy4nr 31 rpygxn
lo noraueHHF nporcroM rpuox uicrqia,Qo noraureHHn eig rpuox Ao luecr[ ruicnqie,[o norauerxR ei4 ulecru Ao ABaHaAqrru Micsr_lie
Bcsoro
22. rHUr nOAATKT EO CnflAT]4
597,192
Cranon,t xa 31 rpy4xe2014n2013 poxia ixu.rr noAarKil Ao cnnaril 6ynr npe4craenexiraK[Mq14HOM:
31 rpygxn 31 rpy4nr2014poxy 2013 pory
lHr.ui no4arrn Ao cnflaru
Bcsoro
5,503
5,s03 662
23. AoxlA BIE HAAAHHfl noctlyr 3 nEPEAAt{l EItEKTpOEHEpfli TA Al4cnETqEpil3Aqtl
,Qoxi4 ei4 HaAaHHF nocnyr s nepe4avi eneKrpoeHeprii ra Ailcnerqepilaaqii sa 2014rc 2013 poxr,r6ye npe4craenexilfi TaKilM rl4HoM:
2014 2013
362,12282,O4157,80029,86817,03215,14423,185
587.192
487,535407,569
90,575
985,679
s86,633485
74
,!oxo4lr ei4,lepxaeuoro n i4n pne ucraa,, Euepropr uox"lxlui Aoxo,qr
Bcuoro
3,079,51572,723
3,321,61463,629
3,385,243
39
3,'152,239
HAqtoHAn bHA EHEpt-ETt4 rtHA KOMnAH tfl ,,yKpEH EprO"
nPrMtTKLt AO OTHAHCOBOI 3B|THOCTI3A PIK, AKTNV 3AKIHqhBCf, 31 rP Hf,2O14POKY(y mucnuax f, o He 3a3HaqeHo
24. rHlr|tAOXOA]4
lnuri 4oxo4n sa 2014 n 2013 poxra 6ynra npeAcraBneri raxuu qrHoM:
Auoprusaqin goxo4ie rr,tari6yrxix nepio4iaLLJrpa$u ra neHe
,[oxi4 ei4 iHlr.tux nocnyr!oxi4 ei4 niryeanuno-o3AopoBr.toro qeHrpy[oxi4 ei4 o6niry rpegraropcuxoi sa6oproeauocri ga ocHoeHi saco6u
3a aMopn43oBatoo eapricrn6egonnarxo orpuuaxi ocHoeHi gaco6l,tlxLui 4oxo4u
Bcuoro
20,6375,9995,206
46,443
78,285
2013
30,650
20,15625,233
'10,103
4,77862.364
1,015,75216,14913,9981,1241,116
753
1,048,892
273,881
273,991
2014
25. v.VlCTUn 3EL|TOK BtE 3HE4IHEHH' AKTI4BIB B Kpl4My
fir sasHaqeHo y npuMirqi 2 go rliei Qixancoeol seirxocri, B 6epe3Hi 2014 poxy Kpnu, aeroxonanapecny6nixa y cKnaAi Yrpainu, 6ye $arar,tvHo aHeKcoBanuil Pociilcuroro Oe4epaLliep, i
ei4noei4no, KoMnaHiq Brpartlna KoHTponb HaA aKrilBaMu ai4oxpenanenrx ni4posAinie, qrirepnropianuno 6ynu posrr,rir4eni a Kprarr,ty. flicnn arparil KoHrponto Bct aKrilBr4 raxrx ni4posAinie6ynu noanicrn sneqinexi y qiil Qixancoeifi seirxocri s o4novacHilM npilnilHeHHeM Br43HaHHflai4noei4nux AoxoAie uafiOyrnix nepio4ie. AKrilgt,r ra so6oa'ssaHHs aBroHoMHoI pecny6fliKr4Kpru crauoM Ha Aary Brparil KoHrponto 6ynra npe4craBneHt raKt,tM rl4HoM:
AKTl,lBl,l
OcHoeHi gaco6lr
3anacrToproea ra iHula 4e6iropcuxa oa6oproeaxicrul-pouJoei KolJJTta Ta ix exaieaneHruHeuarepianuxi affiilarlxr.rJi axrrer
Bcuoro arrheia
3050B'f3AHHfl
,QoxoAr vara6yrHix nepio4ie
Bcsoro 3060e'caaHu
9ncrnil g6nrox
40
HAqloHAfl bHA EHEPTETU r{HA KOMnAH|F,,yKpEHEprO"
nPhMtTK,| AO OTHAHCOBOI 3B|THOCTI3A PtK, AKVil3AKtHql4BCr 31 rpyAHfl2014 pOKy
HaqeHo inwe)
26. IHtlJt OnEPAqtl,rHt Bl4TPATl,l
lnui onepaqifixi arrparr sa2014ta2013 porra 6ynr npe4craBneHt raKy,tM LtylHoM:
2014 2013
PeuoHrr ra rextique o6cnyroeyeaHtn3reqinexxn rpouloBrx rourrie (l'lpunirxa 15)Brrparu Ha coqianuuy c+epyCnrcaxHs l1r[8, no eKoMy He 6ynu orpnuati nogarroei xarna4xiflocnyrn 3B'e3Ky
,QucxonryeaxHfl KpeArropcurol ea6oproeaHocri ga ocxoeti saco6uBurparn ra Aocni4nnquri po6orr ra pospo6xr,rBurparr Ha opeH4yflocnyru 6aHriaKorcynuraqiraHi nocnyruluuri errparu
Bcuoro
Burparu Ha ai4corxu no go6oe'ssaHHsM 3a neHcirixunltu ra ixu.runltu
AoBrocrpoKoBt4Mt4 Brnnarauu (flpnuirxa 1 8)Burparu xa ei4corxn no Kpe4urax
Bcuoro
336,32766,98216,76511,3366,7045,8364,6924,1412,8631,486
13,774
328,401
35,350
8,012
8,0593,4314,527
17,21884,415
499,413
27.
28.
470,906
oTHAHCOBt AOXOfl]4
OiHaHcoeiAoxoAt4 3a2014ra2013 porr,r 6ynu npeAcraBneHtnpoqeHrHytMt4 AoxoAaMil no3anuluKax rpoluoBr4x KouJTtB Ha noToqHilx paxyHKax 6aHXie.
OIHAHCOBI BI4TPAT]4
oixaxcoei Brrparh sa2014ra2013 poxn 6ynr,t npe4craBfleHrraKilM qilHoM:
2014 2013
35,02813,370
39,9284,638
44,56648,398
29. nOB't3AHl CTOPOHI,I
floe'rsaFtilM14 cropoHaMil BBaxalorbcn ni4nprenacrBa, FKi nepe6yBatoru ni4 xonrponeu a6ocyrreBrM BnnilBoM KounaniT, a raKox ni4npnenacrea ra Sisr,lvxi oco6yr, nri npnnao a6oonocepeAKoealo s4iilculolorb KoHrponb HaA Konanauie|o a6o cyrreeo ennfiea|oru Ha iIgirnuuicru, a raKox 6nusuri qneHil poAr4Ht4 raxoi $isrvnoi oco6r.
floe'R3aHi cropoHt/ Moxfrb Bcrynaril B onepaqil, sxi xe sae il e AocrynHilMil AflF HenoB'F3aHfixcropiH, i yn,toera ra cyMt4 oneparlifi ruix noa'ssaHilMr4 cropoHaMil Moxyrb He BtAnoBt4arrlaHanoriqHilM yMoBaM ra cyMaM onepaqiil, nri ai46yearorucs lrrix HenoB'e3aHt4M14 cropoHaMn.
41
HAIIOHAfl bHA EHEPI-ETI,I q HA KOMflAH tf ,,yKPEH EpfO"
npt4MtTKr4 flo o|HAHCOBOi 3B|THOCTI3A pfK, gKUV3AKtHq[BCf, 31 rp Hf 2014 poKy
ueno inwe)
Croponon, FKa Mae xinqeenfi KoHrponb Ha4 Konanaxieo, e ypeA Yrpaixra a oco6i MinicrepcreaeHeprer!4K14 Ta ByrlnbHoi npoMl4cnoBocri Vrpalxr (arqionep Korvrnanii). lloe'csaFtLtvlt4 cropoHaMhe npoeiAnrfr ynpaenincuxui nepcoxan ra qneHil ixrix ciuefi, a raKox 4epxaani xovnaniT raycraHoBul, 3 FK[4MLl Kounanis sAificnrcaana rocnoAapcuri onepaqil nporeroM pory: ,flepxaeneniAnpileMcrao,,EneproprHoK", AT,,flepxaeHrfi or4a4Hui 6anx yxpalnra,,, nr,,yxpexcirvr6anx,,,Minicrepcrao Qinancia Yrpainn, ,Qepxaexe ni4npueucreo,,Yxpixreperepro", inuri nrgnpueMcrBa.
flpoei4nufi ynpaenixcuxutZ nepcoxafl oAepxaB raKy KoMneHcaqio sa2014ta2013 poru, rraBKnpqeHa Ao cKnaAy Br4TpaT Ha nepcoHan:
2014 2013Koporxocrpoxosi eunnarr npaqieHrravr 70,510 67,387
flpoei4Hnfi ynpaeniHcurril nepconan - Lle oco6u, qxi Nlatoru noBHoBaxeHns i Ha FKilx noKJ.raAeHoeiflnoei4anunicru, npruo r{il onocepeAKoBaHo, 3a nflaHyBaHnn, ynpaeninHe ra KoHrpoflb4innunocri Kounanii. !o cxna4y npoei4xoro ynpaBnrHcbKoro nepcoHany BXoAFrb 6uperropKounanil, Ailpeffiopt/ ai4orpenanennx ni4pos4inie ra Tx nepr.ui 3acrynHilKn, a raKox ronoexilrlOyxranrep KounaxiT.
Cranou na 31 rpy4nn2014ra2013 porcie Kon,tnaxiq r\rana rari nenorauleniganuulxn gaonepaqinur gi ceoTMil ocHoBHt4Mt4 noB's3aHIM14 cropoHaMil, npeAcraBfleHilM14 AepxaBHilMt4nrAnpIeMcrBaMil:
31 rpygxr 31 rpy4nn2014 poxy
AxrrerHeo6opomni axmueu:Toproea 4e6iropcura sa6oproeaHicru ei4,QepxaeHoro
n i4n pneucrea,,EHepropu Hor" (11 pvr vr irra 1 0)
O6opomxi aKmueu:Toproea ge6iropcuxa ea6oproeaxicru ei4 .QepxaeHoro
ni4npneucrea,,Erepropnnox" (llprurirxa 1 0)Toproaa ge6iropcuxa ea6oproeanicru ai4 [epxaeHoro
ni4npueucrea,,VxpixrepeHepro"fpoluoei Kolllrr ra ix exeiganenru posuiqeHi a AT,,Vxpexciu6aHx"l-poLuoei KouJru ra rx exaieaneHru posrrair4exi e AT,,,QepxaeHnri
oulaAHurZ 6aur YxpaiHu"
3o6oe'ssaHHc
Kpegrru, orpuuaui eig Mixicrepcrea $iHaHcie YxpaiHr
flpornrou 2014n 2013 poria Konananis naana rari onepaqii gi ceoiMta ocHoBHt4MLt noB'F3aHilMl4cTopoHa M r, npeAcraBneH il M r AepxaBH n M t4 n tAn pileMcTBaM n :
2014 2013
Aoxia aia,QepxaeHoro n i4n preucraa,,EHepropra Hor" (f1 pr,rrrit irxa 23)Aoxia eia,QepxaaHoro ni4npneucraa,,YxpiurepeHepro"luu.ri Aoxo,qr aig MiHicrepcrBa naflhBa ra ayrinsnoi npouncnoeocri
YxpaiHu
craxon,t na 31 rpy4ns2014 poKy, ypflA yKpaiHLr HaAaBaB AepxaBHy rapanrio crocoBHoxpe4nria, orpuMaHilx KounaHieto ei4 MiHicrepcraa Qinancie Yxpainra 3a yroAaMh npocy6xpe4uryBaHHF, Ha 3afanbHy cyvry 4,813,095 nacn.ii rpnaexu (2013: 1,685,404 rilcR,{irpueens) (flpuuirxa 20).
19,979
102,191
2,143223,288
47,061
4,627,899
22,993
282,048
9241 8,1 31
37,475
1,548,964
3,079,5159,956
3,321,6141,070
3,713 550
42
HAqto HAI| b HA E H E pt-ET]4 r{ HA KOM nAH tfl ,,yKpEH E pt-o,'
nPnMtTKl4 AO OTHAHCOBOi 3BtTHOCTI3A PtK, flKUn 3AKtHril4BCfl 31 rp Hf, 2014 pOKy(y mucauax nKt4o He 3a3Ha,texo inute)
30. YMOBHI TA KOHTPAKTHI 3OEOB'f,3AHH9
Onodam aHHs -,[nn no4arxoBoro cepeAoBuqa e YxpaiHi xaparcrepHi cxna4nicrunoAarKoBoro agvinicrpyBaHHf,, cynepeqnilBi rnyuavenxs noAarKoB14Mil opraHaMr noAarKoBoro3aKoHoAaBcrBa ra HopMarilBHl/x aKrie, nri, orpiu ixuoro, Moxyrb s6inuuilrr Sinancoauil rncxna nnarnuxis no4aruia. Henocni4oenicru y 3acrocyBaHni, rnyn,taverni i anpoeaAxeHHlnoAarKoBofo 3aKoHoAaBcrBa Moxe npil3Becril Ao cy4oBux posrnn4ie, nxi, y xinqeaoMy paxyHKy,Moxyrb craril npi4qilHolo HapaxyBaHHF AoAarKoBt4x no4arxie, r.Urpa$ia i neni, i qi cyur,r Moxyrb6yrn cyrreanur. 3nayu.rennil aupitttyBaril noror{Hi eroxorvri,lxira nonirfi.axi npo6neryrra, ypefl3anpoBaAilB neeni peQopMil y noAarroeiil cilcrerui Yxpalxr,r, nprfinneulr 3axon Vxpainra ,,npoBHeceHHe suin 4o flo4arxoaoro KoAeKcy YrpaIHr ra AeflKilx itr.uux garoxoAaBqhx arrie yrpainr",nxuil xa6ya'{ht-ttiocri is 1 ci,lFts 2015 poxy, 3a BrKfloqeHHqM neBHux nonoxeHb, sri Ha6veatorsrl14HHOCT| nt3Hil.rJe.
Haficyrreeiu.ti sn/iFtil 4o flo4arroBoro KoAeKcy crocyrorbce npaBiln, FKr perynt6orb cnnarynoAarKy Ha AoAaHy aapricru (,,nAB'), nepernnAy npaBilfl po3paxyHKy noAarKy na npu6yrorniAnpileMcre isanpoaa4xeHHF noAarKy Ha HepyxoMtcrb, TaKilM qt4HoM:
. 3riAno is 3axoFtotu, enxipnnil flAB ao cnnaril noAarKoBr4M opraHaM 6asyerscr Ha onepallrexnocraqaHHe roBaplB Ta nocryr, 3a Br4paxyBannRu exi4noro fl,[B, eKlqo Bt43Haveno, u1o qeifl[B 6ye cnraqeHt4il noAarKoBnM opraHaM nocraqanbHilKaMn Konltnanii. Tarox 6yna3anpoBaAxena uiniuanuHa noAarKoBa 6asa 4nn axi4noro flAB ea npn46axiroeapn i nocnyrrra Maorb 6yrr aiAxplrtricneqianuni paxynrn s fllB AnF KoxHoro nnarHtaKa nogarria y.[epxaexonay xasxaveficrai Vrpaixr 4nn qinefi f1!B. Mero]o t-lt4x cneqianunrx paxynrie sflAB e rapaHryBaril Br4KoHaHHe so6oe'qsaHu s f1[B nnarHilKaMil no4arxia.
. OnoAatroeyeani AoxoAu noenFtFti po3paxoByBarilcr BuKrtoqHo Ha ocHoei o6niroeilx AaHnxuJntxoM KopilryBaHHF npr6yrry (s6nrxy) Ao onoAarKyBaHHF Ha cyMy neBHux pienrqs, nxiBl4Hl/Kalorb y pe3ynbrar pr3Horo rpaKTyBaHHe npaBfifl 6yxranrepcuroro o6niry raflo4arxoaoro KoAeKcy YxpaiHr, a He y pe3ynbrar oKpeMoro po3paxyHKy onoAarKoByBaHhxAoxoAie ra Bilrpar, nxi ei4nocnrbcn Ha eanoei Burparil y qinrx onoAarKyBaHHF.
. Syno 3anpoBaAXeHo Hoe!4fi noAaroK Ha HepyxoMicrs, sxrft HapaxoByerbce y 3anexnocri ai4nnoqi y 6y4iennx Korunaxii (s ypaxyeanHnM neBHrx ninur).
Ha 4ynttry xepiannqrea, Kounanin BtaKoHana ycr BilMoril r{ilHHoro noAarKoBoro sarono4aecraa i
na pasi s4ificnoe oqinry MoxnilBofo BnnilBy ei4 sanpoaaAxeHlax 3MtH.
Kepienrqreo BBaxae, qo Konltnanis HanexH!4M r{14HoM Br4KoHafla yci no4arxoei go6oe'csaHHscraHoM na 31 rpy4tta2014ta2013 poxie Ha ocHoeicBoro posyMinnr no4aruoeoro3aKoHoAaBcrea. O4xax, qepe3 HeoAHo3Haqnicru rnyuaqeHHF neBHLtx nonoxeHb f'lo4arxoeoroKoAeKcy xepienrqreo Konltnaxii oqiHrce cyMy Moxn!4Br4x yMoBHt4x noAarKoBytx ao6oe'cganu (qo4of1,QB ra noAarKy xa npn6yrox) ra ei4noei4nrax urrpa$ie Fta 31 rpygHe 2014 poxy y posrrlripi73,357 rilcl'.{ fprBeny (2013'.58,297 rncnv rpueenu).
43
HAqtoHAnbHA EHEpTEThqHA KOMnAHtF,,yKpEHEprO"
npnMtrKl4 Ao otHAHCOBOi 3BtTHOCTI3A ptK, flRVth 3AKIHL{],1BCA31fp HA2014 pOKy
a.leHo inwe)
TpancQepmne 4ino eopeHHe - floqilHatoqn is 1 eepecus2Ol3 poxy, y flo4arxoeouy ro4erci
b BXoALlTt4 a c$epy 3acrocyBaHHr HoBt4xyKpatHcbKLtx HopMaruBHo-npaBoBr4x arrie qo4o Tl_{.
3a raK[Mt4 cnpaBaM[ a6o nperexsisr\4l4, xeMarfiMe icrorsoro BnnuBy na SiHancoevth ctan a6o peeynsraru uail6yrnuol 4innunocriKounaxii. Cranou na 31 rpy4nn2014rc2013 poria 4o Konananil He BilcyBanocn 6y4u-nxuxcfrreBhx npereneift ra Kounasig He BilcyBaJla cyrreBilx nperensirl 4o ixr.r.lt,rx ropr4uvnrx oci6.
3o6oe'nsannn sa xanimanbHatMu eumpamaMu- Crauovr na 31 rpy4Hs2014 pory Kounatinruana go6oe'e3aHHF s raniranuFltlx Bt4Tpar 3a AoroBopaur npug6arHF ocHoBHLtx saio6ie y cyrvri8,113,665 rr,tclq rpuBenu (2013: 4,316,435 rrcc.{i rpreenu).
Ineecmu4iilHa npoepaMa - Y ei4noei4nocri 4o f]ocranoer HKPE Ne 563 ei4 4 rpaann2006 pory LtacrrHa rapn$y, po3paxoBaHoro Kounanreto 3a HaAaHHq Het6 nocnyr nepe4avieneKrpoeHeprii Ta Ailcnervepl,tsaqil, sxnovae KoMnoHexr, grufi ilAe xa Qinancyeaxnnineecruqifinoi nporpaMil Konttnanii, Merolo grol e gaMiFta ra MoAepHiaaqin il ocHoBHllx gaco6ie.3a pir, nxrfi sarisqrecq 31 fpyAHF 2014 poxy,3aranbHa cyMa 3a raKolo ineecruqiinorcnporpaMoto craHoBilfla 2,105,562 rrcsqi fprBeHb (2013:2,444,994 rrcs.{i rpnaenu).y 2014 poqi 4nn qineil ixaecrvrrlifinoi nporpaMil Korunanis $arrrvno BilKopl4crana cyMy yposuipi 1,794,027 rrclq rprBenu (2013: 1,896,052 rilcs.ii rpr,reens).
Y auna4ry HeBfiKoHaHHn ineecrrqifiHoi nporpaMil y noBHoMy o6cnsi, HKPEKn, eri4no sflocraxoaoto HKPE Ne 1456 ei4 26 rpy4nr 2003 pory, Mae npaBo s4iilcnrrn BfipaxyBaHHe t3uafi6yrnix npr6yrxie Kounanii ufiFXoM 3MeHuJeHHF ireecruqifinofo KoMnoHexry y rapraQi, axuil3acrocoByBarilMe Kounanis y no,qanbujvrx nepio4ax, Ha 3aranbHy cyMy, Ha rKy AaHa nporpaMare 6yna BuKoHaHa y nonepeAHsorvry nepio4i.
3a ineecrrqiinoro nporpaMop 3a pir, nxnil saxixvyerucr 31 rpy4xn 2015 poxy, Kounanin noBilHHaspo6rrr garanuHi Brrparv Ha cyMy 4,704,494 rilcrqt rpilBeHb.
3o6oe'qsannn sa doeoeopaMu onepat4iiluoi opendu - KoMnaHic opeHAye cnyx6oeinpuuiqenrln xa ocHoei 4oroeopie onepaqiilxoi opeHAil, crpoK fiKr4x cnnilBae y pisni poKu Ao2017 poxy. CraHovt na 31 rpy4nn2014n2Q13 poxia rvrai6yrHi uiniuansni open4Hi nnarexisaHeBiAKfiilqH14M14 AoroBopaMil onepaqifixoi open4n 6ynu npeflcraBnexi rarru qrHoM:
31 rpy4xa 31 rpy4xn
,Qo cnnarn nporeroM oAHofo poKy
lo cnnaru ei4 4eox 4o n'nru poxie
Bcuoro
Cotl tuiso6oe'ssaHHfl - Kounanis s4iilcnoe BHecKil 4o o6oe'nsxoeilx iAo6poeinuFl,txcoqianuHux npofpaM. Coqianuxi o6'erru Kounanii, a raKox perioxanuni coqianuxi nporpaMilnpilHocsrb cycnlnbHy Kopt4crb y tunpoKoMy posyrvrixni i, nx npaanno, ne o6naexyprbcF rinuxunpaqieu nranltr Kounaxii.
1331,246
'1,379
do/341
1,208
44
HAtltoHAJt b HA E H Ept-ET]4 r{ HA KOM nAH tt,,yKpEH E pt-o"
npilMtTKl4 AO OTHAHCOBOi 3B|THOCTI3A pfK, nKun 3AKtHr{]4BCf 31 rp Hfl2o14poKy
HaqeHo inute)
Cmp eaHHn - Konananis He Mae noBHoro crpaxoBoro noKpr,lTre r4oAo cBoro erpo6nrvoroo6nagnalnn Ha BilnaAoK nepepilBaHHn 4irnunocri a6o eilFt4xxeHHs go6oe'fl3aHHF nepeA
ara qil 3Ht4t4eHHF Tt4x qil iHtxrx axrileie NloxeMarh 3HaqH[il ueraruexril snnile na 4innunicru ra Qinancoeilft craH Kounaxii.
menqiilne exonoeiqne go6oe'sganrs - KonttnaHic ra iT nonepeAHrKta npornroM 6ararsoxpoxia e4ificntolorb cBolo 4innunicru B eHeprerilqHii ranysi Vxpalnrzr. V pesynurari ssrL{aiHo14innunocri Korvrnanii HaBKonr[uHboMy cepeAoBr4t4y Moxe 6yru sae4ana [!KoAa. B VxpaininpoAoBxye po3BIBarilcF 3aKOHoAaBCrBo npo oxopoHy HaBKoniluJHbofo cepeAoBrar.r.la, i nosnqinypsAy t4oAo sa6egnelleHHF AorpilMaHHF B14Mor Llboro 3aKoHoAaBcrBa nocrifino nepernFAaerbce.Kon,lnanis nepio4uvno a4iilcnrce oqinxy ceoix so6oe'f,3aHb, nepe46avenilx 3aKoHoAaBcrBoM npooxopoHy HaBKonillJJHboro cepe4oBrqa. firqo go6oe'sgaHHn 6y4yru gilgHaqeHi, eoxra 6y4yroeusHaHi neratino. fixttlo xoAnnx noroqHilx vn nltail6yrnix ei4r.uro4yBaHb He oviryerscn, Bilrparfi,noa'qgaHi ie go6oa'cgaHHFMt4 t4oAo oxopoHil HaBKoflruHboro cepeAoBl,tu.la, ei4xocRrucn naBilTparil nepiogy. Brrparn, cnpnnaoeani Ha npoAoBXeHHF crpoKy KopytcHoro BLtKopt4craHHFai4noei4xoro ocHoBHoro saco6y a6o xa 3MeHUJeHHF .{il sano6irannr ea6py4nenHrcHaBKon14[uHbofo cepeAoB]4qa B nltafi6yrnuouy, xaniranisytorbcg. florenrlirZni so6oe'ssaHxs, sxiMoxyrb BLlHrlKHyrrt y pe3yflbrari sareep4xesnn 6inuu.t xopcrKt4x Bt4Mor 3aKoHoAaBcrBa, ypesynurari qreinunux cyAoBllx npoqecie .ril grvrir-r 3aKoHoAaBcraa, oqiHilril HeMo)KnylBo.
Y noroqxita cr,tryaqii is npaeosacrocyBaHHFM, sa icxyrovoro 3aKoHoAaBcrBa, xepienrqreo BBaxae,tJJo Konananig He Mae cyrreBfix so6oe'sgaFru y 3B'F3Ky 3 oxopoHoro HaBKonruJHboro cepeAoBt4t4a,sxi noeilHFti 6yrn rapaxoeaHi y qirl SixancoairZ seirFtocri. Korunanis He Mae 6y4u-rxnxHapaxyBaHb, noB'e3aHilx 3 oxopoHoro HaBKorLltrJHbOrO ceperqoBn4a craHoM na 31 rpy4Ha2014ra 2013 poxie.
31. CnPABEEflTBA BAPTICTb OIHAHCOBI,IX IHCTPyMEHTTB
Crarou na 31 rpy4na2014n2013 poxia Qiirarcoeiixcrpyuenru Kounanii 6ynr npeAcraBneHlTAKhM q]4HOM:
OiHaHcoei aKTltBt'l
,QoerocrpoxoBa roproBa 4e6iropcuxa sa6oproearicruluui 4oerocrporoei axruataToproea ra iHua 4e6iropcuxa sa6oproeaHicrul-pouoai Koutru ra Ix exeieaneFtttrl-por.uoei Kor.uru, o6rvrexexi y eu xopucra H Hi
Bcroro Qiraxcoerx arrreie
Qirancoei 3060e's3axHq
Kpe4urrKpe4rropcura aa6oproearicru sa ocxoeHi saco6ilToproea ra iHua KpeA[ropcbKa sa6oproeaxicru
Bcsoro Sinaxcoeux go6oe'nsaHc
31 rpy4nn
19,9794,647
126,431148,900124,267
424,224
4,813,0959,866
985,679
31 rpygnn
22,9935,522
310,8861 13,15552,172
504,728
1,685,40462,426
587,192
2,335,022
45
5,808,640
HAqtoHAJl bHA EHEpTETil r{ HA KOMnAH tF,,yKpEH Epro"
nPhMtTKl4 AO OTHAHCOBOI 3B|THOCTI3A PIK, ARUr 3AKIHII]4BCf, 31 rP HA 2014 POKY
a.teHo inwe)
icru". CnpaBeAnilBa aapricru Bn3Haqaerbce FKcyMa, sKa 6yna6 orpilMaHa npil npoAaxy aKrLrBy a6o cnna.reHa npi4 nepe4aviso6oa'ssaHFts gpaMKax 3BilqailHoi onepaqii nltix ysacHuraMil pr4HKy Ha Aary oqinxr, nesanexno ei46eanocepe4Hboro cnocrepexeHHe qieT eaprocri a6o rT BcraHoBneHHq ga iHUJoto MeroAt4Kotooqinrr. flptt oqixqi cnpaBeAnilBoI eaprocri aKrilBy a6o so6oe'g3aHHff Kounanis 6epe 4o yearnxapaKTepilcTl4Kil aKr[By a6o go6oa's3aHHn, rri 6 yvacnrKr pfiHKy Bs+nv Ao yBaril q]oxapaKrepilcrhKy npil po3paxyHKy eaprocri aKruBy a6o go6oe's3aHHl Ha Aary oqixxr,r. 3 nl1ero19oqinrr a6o posrprrrn inSoprrltaqii e qift Sixancoaiil seirxocricnpaBeAnuBa aapricruBil3Haqaerbcr Ha BilqeeragaFtifi ocHoei.
Ocrinuxu 4nn 6insuocri Sinancoerx incrpynlteHrie KoMnaniI ne icnye roroBoro AocrynHorop14HKy, npil Bt43Haqexxi ixusoi cnpaBeAll14Boi eaprocri neo6xi4no 3acrocoByBarr,r npo$eciilnicyAXeHHs Ha ocHoei notoqnoi exononaiqnol cr4Tyaqii Ta KoHKperHnx prsrxia, BflacrnBilx AnflAaHoro incrpyuenry. Oqinxu, npeAcraBreHi y qir,r Qinancoeifi esirHocri, xe o6os'ngxoeoei4o6paxaorb cyM14, sa sxi KoMnauin uorna 6 peanisyaarh Ha pilHKy nosnuil naxer roro a6oinu:oro ixcrpynaenry.
Crasovt na 31 rpy4xs2014n2013 poxia Kon,tnanin euxopr,rcroByBana raxinpr,rnyqeHHF Anffoqinxu cn paBeAn il Boi eaprocri KoxHoro xnacy einancoBr4x incrpyuenrie:
. cnpaBeAnuea eapricrb roproBol ra inu:oi 4e6iropcuxoi sa6oproaanocri, rpouoeilx xolurie raix exeieaneFtria, rpouoefix xoujrig, o6uexeHrx y BLlKopt4craHHt, tHuJytx AoBfocrpoKoBl4xaKrileie, roproeol ra inuloT KpeAilropcbroi ea6oproeanocri ai4noei4ae ix 6anaHcoeita eaprocriB cilny KoporKocrpoKoBoro xapaKrepy raxnx iHcrpynltesrie.
. cnpaBeAnnaa eapricrb KpeAilropcuxoT sa6oproeaHocri ga ocxosHi saco6r ga oqiHraNt4craHoM xa 31 rpy4xn 2014 poKy craHoBrna 9,866 rilcffq rpilBexu (201 3:62,426 rficFqrpnaenu) y nopiennnni s 6anaFrcoeorc eapricrn y posrvripi 14,132 rilcnq rphBeat (2013:72,52gTl4cFq rpilBeHb), FKa Bt43HaqafiacR ra ocHoai MeroAilKr4 oqinxr A[cKoHToBaHl4x noroKtBrporuoBlrx xoluria ra Kareroprsaqil iepapxil cnpaee4n naol aaprocri.
. xa 31 rpyAHe 2014l'a^ 2013 poxia, Kounanis po3paxyBana e$erruani ai4corroai craBKh noKpeAnraM 3 ypaxyBaHHg[,t sN4ixil 6asoe]ax craBoK ra oviryearrx repuinia euxopncrannn i
nofaueHHe rpe4urie. Poepaxoaana eQemrena eiAcorroea craBKa xa eairni 4arrei4noei4ana pilHKoBt4M craBKaM AflF aHanorivnnx incrpyMerrie, roMy cnpaBeAnilBa aapricruqrx Qinancoarx go6oe'Rsanu ai4noei4ae Ix 6anancoaiil eaprocri.
Kareropusaqin iepapxil cnpaBeArilBoi eaprocri craHoM na 31 rpy4nn 2014 poKy npeAcraBfleHaTaKltM r{14HOM:
Kpe4nropcuxa sa6oproeanicruga ocHoeHi saco6ll
Kpegurr
Bcuoro
9,866 9,8664,813,095
4,822,961 4,922,96'l
46
HAqtoHAItbHA EHEP|-ET]4r{HA KOMnAHtF,,yKpEHEpro"
nPrM|TKl4 AO OTHAHCOBOi 3BtTHOCTI3A PIK, AKUN3AKIHI{I4BGfl 31 rP Hfl2014 POKY(y mucauax r4o He 3a3HaqeHo inwe)
Kareropusaqir iepapxil cnpaBeAnrBoi eaprocri craHoM na 31 rpy4ns2013 poKy npeAcraBneHaTAKilM LI|/IHOM:
PieeHul PieeHu2 pieenu3 BcuoroKpe4uropcura sa6oproearicru
sa ocHoaxi saco6nKpe4urr
Bcuoro
32. YNPABIIIHHF PI4314KAM14
3a6e3ne\.leHHF 3AarHocri KovnaHi'r npoAoBxyBaru cBoro 4irnsnicru Ha 6e3nepepanifi ocuoai 4nnroro, qo6 ea6esnevyearr npn6yrun axqionepy ra BilroAil inu:nu 3aqtKaBneHt4w croponau i
nlATpl4MyBaril onrrMarbHy crpyKrypy xanirany AnF 3MeHluenns iloro aaprocri. Vnpaenintrp143t4KOM Kanlrafly, fonoBH14M t{ilHOM, CTOCyerbCq BilKoHaHHC BnMOr yKpaiHcbKoro 3aKoHoAaBcrBara HopMarilBHt4x Bt4Mor HKPEKn, 3aranbHoAepxaBHoro perynerilBHoro opraHy a ranyaieneKrpoeHeprer14K]4.
Y pesynsrari 4irnunocri Kotunanii Br4HilKatorb pisnouanirti Qinancoai pv3vKtl, sri eKn19.la16ruBnnrB ai4 swixr rapn$ia, sMiHt4 craeox o6rvriny Bafllor, srvtixu aigcorKoBytx craBoK Ta 34arHtcrbnoBepHyrl4 Ae6iropcbKy sa6oproeaxicru. Kounaxin ne uae nonirrxr ynpaeninxe pyl3nKaMil AnFxeAXyBaHHF ceoix QinancoBt4x pusrria.
Pusur suinu mapuQie - l-le pr,rsr/|x roro, qo Ha noroqHi a6o vrafi6yrni npn6yrxu Kounaxii ruoxeHerarnBHo BnruHyrl4 3MeHUJeHHF raprQie HKPEKn Ha nocnyru nepe4avi eneKrpoeHepriT raAilcner9epileaqii. HKPEK|I tuae noBHoBaxeHHe perynnpHo nepernnAarn rapraQn y BilnaAKax,xonu KotunaHic He BilKoHye B[Mor eri4no 3a cBoro niqenaieo Ha onepaqiftny 4irnunicru,HopMar[BH14x Bl4Mor HKPEKfl a6o inuux perynnr]rBHr4x BilMor; a raKox y BnnaAKy KonrlKonananis He BrKoHye caop iHeecrraqifiny nporpaMy y rir,t rvripi, sra ga6egneqye BilKoptrcraHHqycix roulrie, nxi 6ynn raxonil.{exi 3a paxyHoK ixeecruqit,txoro KoMnoHenry raprQy.
KounaniR ynpaBnne qrM pil3ltKoM lt.tnFxoM npoBaAXeHHs ceoeT 4innurocri y noeniraai4noei4nocri s ycitua peryngTilBH14Mr4 BilMoraMil Ta noBHt4M ix 4orpuuarHFM, a raKox tlnrxoMBx<ilBaH Hs aAeKBarH ytx 3axoAtB Ane Byt KoHaH Hs i H eecrilqifr HoI n porpaM il.
Kpedumuuil pu3uK- Lle prelrrroro, qo xnienr Moxe He BilKoHaru noeHicno a6o \.tacrxoeo cBoiso6oe'sgaHFtF nepe4 Kounaxiep B\.racHo, qo npfi3Be4e 4o Sinar-rcoeux s6ilrxie y Kounanii.Crarou na 31 rpy4tn2014rc2013 poxia MaKcilMaflbHa cyMa KpeAilrHoro pil3t4Ky npeAcraBIleHa6anaHcoeop eapricrrc Sinancoerx aKrileie 3a BhpaxyBaHHFM cyM14 s6rarxy eig sneqixexHF raKilxAKTilBIB CTAHOBTflA:
,[oerocrpoxoBa ropfoBa 4e6iropcura sa6oproeaHicruI ru.ri 4oerocrpoxoei axrnarToproaa ra inula 4e6iropcura sa6oproeanicrsl-pou:oei Kolurt,t ra ii exeieaneHrul-pouoei KouJTt4, o6rrirexeHi y europrcrauui
PasoM
31 rpygHn
19,9794,647
126,431148,900124,267
424,224
31 rpygne
22,9935,522
310,886113,15552,172
504,728
47
HAqloHAflbHA EHEpt-ET]4r{HA KOMnAHtt,,yKpEHEpro"
nPnMTTKH AO OTHAHCOBOi 3B|THOCTI3A PfK, nRnV 3AKtHr{t4BCfl 31 rpyAHnzO1H pOKy(y mucnuax yxpaTuctxux epueeHb, nKt4o He sa3Haqexo iuue)
Konltnanis oAepxye npaKTrt{Ho yci caoi Aoxo4r4 3 HaAaHHfl nocnyr nepe4avi eneKrpoeHeprii raAilcnerqep[eaqii [epxaBHoMy ni4npuen,lcrey ,,Exeproprnor". KounaniR ne e noeFtifi uipi s4arnaynpaBflcrt4 cBoTM KpeA[THrrM pl43r4Kona, ocrinuxu xapaKTep, yMoBr ra crpoKt4 norauJeHHF 3anocflyn/ nepe4avi eneKrpoeHeprii ra Ailcnerqepusaqii ensnavalorbcn HKPEKn. yHilxqeHaBeAeniil ra6nrqi npe4craeneni cyruu peanisaqii ra Henofaueni ganuu.txu 4e6iropcuroisa6oproeanocri ocHoexilx xnieHrie na ei4noei4ni seirni 4aru:
Peanisaqin Henoraurexui3anhu.loK
ra 31 rpygnn
2013Peanisaqin Henoraurenlri
3arhutoKxa 31 rpygrr
2014
,lepxaeHe ni4npuenltcrao,,Erepropurox"
,QepxaeHe ni4npneucreo,,YxpiHrepeHepro"
Bcsoro
3,079,515
9,956
3,089,471
122,170
2,143
3,321,614
1,070
305,041
924
'124,313 3,322,694 305,965
3a pir, ulo gariH.{ilecr 31 rpy4rs 2014 poxy, KonltnaHis gr4sHana s6ilrxia ei4 eneqinennn roproeoi4e6iropcuxoi ea6oproeanocri eig flepxaenoro nignpreucraa ,,ExepropilHoK" Ha cyrvry 437,338rucs.{i rpilBeHb (2013:24,261rilceqa rpraeuu) ra aiA aneqinennr rpouoBytx xoturiB, oOMexeHrxy Br4Kopl4cranni xa cynay 66,982 rrcq,{i rpilBeHb (2013: nynu). l-pouroai Koturt4 ra ix eKBiBaneHrilposrrltiqyorscn B ynoBHoBaxeHilx 6aHrax is norogxennsn,t MinicrepcrBa eHeprerilKr ra ayrinunoinpoMhcnoBocri Yxpainu, a rpou:oai Kor.urkl, o6naexexi y BuKopilcranni Konltnaxii posrrltir4yrorbce B
6anxax, er6ip rrnx y3roAxyerbcn s MinicrepcrBoM Qinancia Vxpainra.
Korunanis He BrMarae 3acraBr 4nr aa6esneqeHHF ceolx SinancoBr4x aKrrais ra He BcraHoBnloeKpeAilrHr4x niNririe 4nr caoix xnienria.
Pusux nixeidnocmi- l-{e pnsnx roro, rqo Kounaxis He 3Moxe BrKoHyBaril cBoI 3o6oB'e3aHHF nouipi ixnuoro BilH14KHeHHF. Korunaxis ynpaBnne pil3r4KoM nixei4nocri uflFXoM Aorp[MaHHFQinancoaoi 4rcqunninn srigno is QinaxcoeilM nnaHoM, nrrfi saraepAxyerbcn na qopivniilocHoei. OcHoex|/[4 AxepenoM rpouJoBl4x rouria 4nr Kon,lnanii e xa4xo4xennn ei4 ocHoBHoi4innunocri. Y pasi Bt4H14KHeHHF neBHux npo6nena ig nireiAFricro pieenu HaAXoAXeHHF rpouJoBt4xxoturia perynloerbcF r.llflFxoM ni4erqennn rapu$ia Ha nocnyril s nepeAavi eneKrpt4qHoi eneprii,sri ectaHoenloorbct HKPEKfl ig eHecexHRu ei4noaignnx gnltix 4o QinaxcoBoro nnaHy Korunanii.
Crarou na 31 rpygrn 2014 poxy, Kounanir ei4o6pasilna go6oe'rsaHHe 3a KpeAilraMra e cyvri4,813,095 rilceq rpilBenu (2013: 1,685,404 rilcsqi rpr,raenu)FK KoporKocrporoei3o6oB'F3aHHeqepe3 HeAorpuMaHHe neBHnx Qixancoeux xoe$iqienrie, nepe46aveH14x KpeAilrHviuvl yrcAauu(flprrrltirxa 20).
Cranou na 31 rpy4H s 2014 pory KounaHiR uana HeBilKoprcrani ganuurru 3a KpeArraMra y cyrvri11,582,281rt4cer{a rpilBeHb (2013 pory: 7,731,084 rilcR.{irpreenu). Koluru 3a qilMil KpeAilraMnMoxyrb BlrKopr/croByBarilcn rinuru 4nt raniranunoro 6y4ieHIqrBa i ne uoxyruB14 KO p l4CTOByBaTilCfi An F KOpOTKOCTpO KOB LIX O ne pa qi il H r4x nOrpeo.
InQopnltaqin ulono QixaxcoBr4x so6og'RsaFru Kounanii 3a crpoKaMi4 noraueHHF craHoM Ha31 rpy4xr 2014rc 2013 porie sri4no 3 yMoBaMr Aoroeopie npeAcraBnena y llplrruiruax 20 ra21.
48
HAqtoHAItbHA EHEPTETTqHA KOMnAHtfl ,,yKpEHEpt-O"
nPnMtTK],t AO OIHAHCOBOI 3B|THOCTI3A PIK, AKTAr3AKIHI{I4BCfl 31 TPYAHA2Ol4 POKY
He 3a3HaqeHO iHue)
Pusux suinu eidcomxoeux cmaeoK - Lle praarax roro, r4o g[ltixu nnaearcvux ei4corKoBnx craBoKHerarilBHo BnnilHyrb na $inaxcoai pesynuraru Konananii. Kounasin, rofloBHt4M qHHoM, 3anyqaeKotllrl4 Ha ocHoai guisnnx craBoK. OcHogHrrrr14 AxepenaMil QixancyaarHr Kounaxii e KpeAilTt4,xa4axi MEPP, CEPP ra ixu.tvttur Qixaxcoernau incrnryraun is nepeuinHrMil craBKaMnaHanoriqHillru 4o ereieaneHrHr4x xpeAnria, a raKox KpeAilfl4, npue'RaaniAo craBoK EURIBOR raLIBOR.
Y HttxqeFtaeeAenifi ra6nrqi npeAcraBnena ixSoprvrarlis r4oAo vyrnneocri Kounarii gog6insuterng nflaBapqol craBKr ua 1Yo. AHanig 3acrocoByBaBce Ao KpeAillB, 3a eKilMt/HapaxoBylorbcF BiAcorKl4, Ha ocHoBi npunyqexnF, ulo cyMa HenoralleHoro go6og'caaFtFtR
cTaHoM Ha 3B[Hy AaTy 3aflnulaflacg HenorallJeHo|o npoTgroM qtnoro poKy.
LIBOR, EURIBOR ra craBKllMEPP ra CEPP - BnnhB2014
45,102
2013
17,86736urox
Bnnils vyrnnaocri aiA s[aiHn ei4corxoanx craBoK xa enacnnil raniran 4opiaxne ii BnnilBy Hanpu6yrox a6o g6rror.
Banrcmnuil pu3uK - l-{e pnsnrroro, u.lo $inancoai pe3ynbraril KonananiT 3a3Hatorb HefarilBHoroBIInrBy y pe3ynbrari sruin rypcie o6nainy Baflpr, nri crocyorbcF onepaqiil Konananii. flocnyrr snepe4avi eneKrpoeHepril ra AilcnervepilgaLliI FraAa|orucq KoMnanielo ua enyrpir.unuoMy p!4HKy
Yxpainr aa qinaur, saQixcoeaxrur y rprexi.
Kot nanic orpilMye KpeAilrr,r, 4enon,tinoeaHi e irogeMHifi aanlori, a raKox yKna4ae yroAil Hain,tnopr o6na4nannn e ixoseMFrifi eanlori (4onapax ClllA ra eepo). Kounanis He B[KopytcroBye6y4u-nxux noxi4xnx Qixancoaux incrpyrr,texriB AnF ynpaBnrHHff BantorHutM pt43rKoM.
SanaHcoea eapricru MoHerapHilx aKrileie ra so6oe'qsanu KounaniI, 4exon,tinoBaHilx yei4noei4ntil irose[n-tifr eantori craHoM na seirxy Aary, npeAcraBfleHa raKhM q]tHoM:
Aonapu ClllA eepo
Axrhevll-por.uoei KouJrr ra ii
EKBIBANEHTT
l-pouoei Kourl4, o6uexeri yB14KOp14CTaHHl
3o6oe'csaHHcKpegrropcura sa6oproearicru
ga ocHoaHi saco6uKpe4nruToproea ra iuua KpeAilropcbKa
sa6oproaaxicru
9rcra nornqin _(2J10834 __(926,999L _(2,e?g,ss2)_
31 rpy4xn2014 poxy
26
121,751
(16,666)(2,216,043)
31 rpy4nn2013 poxy
13
4,083
(784)(823,644)
(6,328)
31 rpygrr2014 pory
25,911
68,115
31 rpygxn2013 pory
13,973
47,594
(29,235)(861,760)
(200,880)
(1,030,308)
49
HAqtoHAnbHA EHEPTETUT{HA KOMnAHtf, ,,yKpEHEprO"
nPnM|TK1,1 AO OTHAHCOBOi 3BtTHOCTI3A pfK, nK h 3AKtHqrBCt 31 rpyAHf, 2014 pOKy
mucf,qax yKpaiHcbKux fKt4o He 3a3HaqeHo
Y H[x'.{eHaeeAenifi ra6nrar]i npeAcraBnexa insoprvrar-lin r.qoAo vyrnneocri Konananii go 10o/osuiqxennn ta 30o/o nocna6nennn yxpaincsxoi rpneni crocoBHo Aonapa CIIIA ra eBpo g1oAoganiluxie sa onepaqirMil craHoM na 31 rpy4ns2014: 2013 poxie. [ipienivyrnneocriflBnelcrbco6oto oqirxy repienuqreoru Ha serrxi 4arra o6ipynroBaHo Mo)<nHBoI srr,tiHil eantgrxnx xypcie.AHanis vyrnnaocri BKnloqae flfilue Henoraureni uonerapni crarri, erpaxeni s inogeunrxBanPrax, Ta Kopl4rye nepepaxyBaHHe qrlxcrareil na xirequ nepio4ia 3 ypaxyBaHHqM 10-ril ra30-rr npoqeHrHoi sr\4iFl4 rypcie o6rvriny Banor, ei4noei4no. flogilrilgne 3HaqeHHe noKa3HnKaHilxqe BKa3ye xa s6inuuJeFtxn npn6yrriB, Konil yKpaiHcbKa rphBHfl sruiqnnerucs na lOo/ocrocoBHo ei4noei4noi Bantorta eiAnoeiAFro pna 2014 rc2013 poria, ra HerarrBHe 3Ha'.{eHHenoKa3HnKa BKa3ye Ha g6inuuJeFrxs s6Hrxie, Konh yKpaiHcbKa rpilBHe nocna6nperucs xa 30%crocoBHo eiAnoeiAFtoi Bafl torn.
2014 2013flonaprcluA-BNJ.lTB
flpu6yrox npu 10o/o sr,liqHeHxi 211,09336rrox npu 30% nocna6nexni (633,279)
eepo -BNJ]UB
297,995(8e3,e86)
flonaprCIJJA -BNJ]hB
82,666(247,998)
eepo -BNJ]y|B
103,031(30e,0e2)
33. noAri nrcnf, 3BtTHoi AATr
flicnc 31 rpyAHe 2014 pory Kounanin orp!4Mafla Koulrt4 3a raKhMLr KpeAilraMil:
. KpeAilr ai4 Minicrepcrea QinaHcia Yxpainu Ns 40147-UA Ha cyMy 463,495 rrceq rprBeHb;
. KpeAl4r ei4 Minicrepcraa $inarcia Vrpainra Ns 37598 Ha cyMy 776,362 rilcnq rpilBeHb;
. KpeAilr ei4 Minicrepcraa Qinancia YxpaTnra Ns 48680-UA Ha cyMy 116,633 rilcq.ri rpilBeHb;
. KpeArr ei4 Mixicrepcrea Qinancie Vrpalnr,| Ne 24668 Ha cyMy 928,708 rilceq rpilBeHb.
flicnc 31 rpyAHe 2014 poxy Kounarig e4ihcauna norauJeHHf, ocHoBHrx cyM 3a raKrMilKpeAilraMr:
. KpeAilr ei4 Mixicrepcrea Qixancie Yxpainu, KpeAilr Ne 48680-UA Ha cyMy 103,458 rracn.irpilBeHb:
. KpeAur ei4 Minicrepcrea Sixaucie Yrpainu, KpeAilr Ne 40147-UA Ha cyMy 40,846 rraccqrprBeHb;
. KpeAilr ei4 Minicrepcrea SiHaHcie YrpaiHn, KpeArr Ns 37598 Ha cyMy 140,569 nrcqqrpilBeHb;
. KpeArr ei4 OEPP, KpeAilr Ne 33896 Ha cyMy 32,532 rilcs.ai rprBeHb.
3ATBEPAXEHHg OTHAHCOBOi 3B|THOCTI
laHa $ixancoea sgirHicru 6yna 3arBepAxeHa Ao BunycKy naHoM lO.fl. Kaci.reM, BLtKoHyror{r4Mo6oB'F3K14 lrpelropa Kounarii, ra naHoM l. 5. 5o6ro, foroBHrlM 6yxranrepona Kounanii,6 cepnnn 2015 pory.
34.
50
