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Ayg1.nopcKoe 3aKnl04eH1-1e
He3aB!t1C!t1MOIO ayg1-1ropa
0 IOAOBO~ 6yxranrepcKO~ (qrnHaHCOBO~) OT4eTHOCT!t1
flH6epn1 CTpaxoaaHHe (AO) 3a 2017 IOA
Mapr 2018 r.
AVAHTopcKoe 3aKmo"teHHe He3aBHCHMOro ayAHTOpa
0 rOAOBOM 6yxranTepcKOM (cj>HHaHCOBOM) OT"leTHOCTH nH6epTH CTpaxoeaHHe (AO)
Ay,QvnopCKoe 3aKnt04eHvie He3asvirnMoro ay,QviTOpa
npv1nO>KeHV1FI
IO,QOBaFI 6yxramepcKaFI (tj:JV!HaHCOBaFI) OT4eTHOCTb nvi6eprn CrpaxosaHVle CAO) 3a 2017 ro,Q:
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Or4er 06 V13MeHeHV1FIX co6crseHHoro Kanvirana crpaxoso(;l opraHV13al\VIV1 15 Or4eT o noroKax ,QeHe>KHblX cpe,QCTB crpaxoso(;l opraHvi3al\V1V1 23 npviMe4aHV1FI K ro,QOBO(;i 6yxramepCKQ(;i (tj:JVIHaHCOBO(;i) OT4eTHOCTV1 crpaxoso(;l opraHV13al\VIV1 27
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Ernst & Young LLC Sadovnicheskaya Nab., 77, bid. 1 Moscow, 115035, Ru ss ia Tel: + 7 (495 ) 705 9700
+ 7 (495) 755 9700 Fax : + 7 (495) 755 9701 www.ey.com/ru
0 00 «3pHCT 3HA 51H r» Pocom, 115035, Mornsa CaAOBHV1YeCKaA Ha6., 77, np. 1 Ten .: + 7 (495) 705 9700
+ 7 (495) 755 9700 CDaKC: + 7 (495) 755 9701 OKn O: 59002827
AYAMTopckoe 3aknto'teHMe He3aBMCMMOro ayAMTopa
n1116eprn CrpaxosaH111e (AO)
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Mbl npose11111 ay,q111r ro,qoso~ 6yxramepcKo~ (tjJ111HaHcoso~) or11erHocrn n1116eprn CrpaxosaH111e CAO) (.Qanee - «CrpaxosaR KOMnaHlllR»), cocTORLL\e~ 1113 6yxramepCKoro 6anaHca crpaxoso~ opraH1!13aL\lillil no COCTORHliltO Ha 31 ,QeKa6pR 2017 r., OTl.JeTa 0 QJlllHaHCOBblX pe3y!lbTaTaX crpaxoso~ opraH1i13aL\l!lli1 3a 2017 ro,q 111 np111110>1i1ilKHblX cpe,QCTB 3a 2017 ro,Q B COOTBeTCTBlillil c ycraHOB!leHHblMlll B Pocrn~CKO~ iiKlilTb OCHOBaHl!leM ,QflR Bblpa>ii
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OrsercrseHHOCTb ayp,Hropa 3a ayp,HT rop,osou 6yxranrepcKoR (c/JHHaHcosoR) or"leTHOCTltf
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"'° BblRBnReM 1t1 04eH1t1saeM p1t1cK1t1 cyu.iecrseHHoro 1t1cKa*eH1t1R ro,Qosoiil 6yxramepcKoii1 (cp1t1HaHCOBOii1) OT4eTHocrn scne,QCTBl'1e He,Qo6pocosecTHblX ,Qeii1CTBl'11il 1'1nl'1 OWl'160K; pa3pa6arb1saeM 1t1 nposo,Q1'1M ayA1t1TOpCK1t1e npoL1e.Qypb1 s orner Ha 3Tl'1 p1t1cK1t1; nony4aeM ay,Q1'1TOpCK1'1e AOKa3aTenbCTBa, RBnRIOli.\1'1ern ,QOCTaT04HblMl'1 l'1 Ha,Qne*ali.\1'1Ml'1, 4T06bl cny*l'1Tb OCHOBaH1t1eM AnR Bblpa*eHl'1R Hawero MHeHl'1Fl. Plt!CK He06Hapy*eHl'1Fl cyu.iecTBeHHOro 1'1CKa*eHl'1R B pe3ynbraTe He,Qo6pocosecTHblX ,QelilCTBl'1ii1 BblWe, 4eM Plt!CK He06Hapy*eHl'1R cyu.iecTBeHHOro 1'1CKa*eHl'1Fl B pe3ynbTaTe OWl'160K, TaK KaK He,Qo6pocosecrHble ,Qelilcrs1t1r1 Moryr BKnl04aTb crosop, no,Qnor, YMb1wneHHb1!il nponycK, 1t1cKa*eHHoe npe,QcrasneH1t1e 1t1HcpopMaL11t11t1 1t1n1t1 ,QelilcTB1t1R s o6xoA rncreMbl BHyrpeHHero KOHTponR;
nony4aeM noH1t1MaH1t1e rncreMbl BHyrpeHHero KoHrponR, 1t1Me10u.ieii1 3Ha4eH1t1e ,QnR ay,Q1t1Ta, c LlenblO pa3pa60TKl'1 ayAl'1TOpCKl'1X npo4e,Qyp, COOTBeTCTBYIOli.\1'1X o6crnmenbCTBaM;
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A member l1~rn cf Ernst & Youn9 Global L ~1~wc:
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AenaeM BblBOA 0 npaBOMepHOCTV1 npV1MeHeHV1FI pyKOBOACTBOM AOny11.1eHV1FI 0 HenpepblBHOCTV1 AeF1Te!lbHOCTV1, V1, Ha OCHOBaHV1V1 no11r1eHHblX ayAV1TOpCKV1X AOKa3aTe!lbCTB, BblBOA 0 TOM, V1Meerrn 11V1 cy11.1ecrneHHaF1 HeonpeAe!leHHOCTb B CBFl3V1 c C06bln1FIMV1 V111V1 YCl10BV1FIMV1, KOTOpble Moryr Bbl3BaTb 3Ha4V1Te!lbHble COMHeHV1FI B cnoco6HOCTV1 Crpaxosoii! KOMnaHV1V1 npogomKaTb HenpepblBHO CBOIO geme!lbHOCTb. EC11V1 Mbl npV1XOAlt1M K BblBOAY 0 Ha!lV14V1V1 cy11.1ecTBeHHOiil HeonpeAe!leHHOCTV1, Mbl AO!l>KHbl npV1B!le4b BHV1MaHV1e 8 HaWeM aygV1TOpCKOM 3aK!ll04eHV1V1 K coornercrsy10ll.leMy pacKpb1rn10 V1Htj:JopMa41-11-1 s roAosoii! 6yxramepCKoii! (tj:JV!HaHCOBOiil) OT4eTHOCTV1 1-1m1, eC!lV1 TaKoe paCKpb1rne V1Htj:JOpMaL\lt1V1 FIB!lFleTrn HeHaA!le>Kall.IV1M, MOAV1¢V1LlV1POBaTb Hawe MHeHV!e. HawV1 BblBOAbl OCHOBaHbl Ha aygVITOpCKVIX AOKa3are11bcrsax, no11y4eHHblX AO AaTbl Hawero ayAV1TOpCKoro 3aK!ll04eHV1FI. OgHaKo 6YAYll.IV1e co6b1TV1F1 1-1111-1 yrnos1-1r1 Moryr np111secrn K TOMy, 4To Crpaxosari KOMnaH1t1F1 yrparnr cnoco6HOCTb npogon>KaTb HenpepblBHO CBOIO gemenbHOCTb;
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0T"leT B COOTBeTCTBltfltf c Tpe6oeaHIAffMIA CTaTblA 29 e,o.epanbHOro 3aKOHa POCCltfHCKOH ct>e,o.epaquu or 27 HOR6pR 1992 r. Ng 4015-1 «06 opraHltf3aquu crpaxoaoro ,o.ena B POCCltfHCKOHCl>e,o.epaquu»
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~ Mb1 ycraH08111n111, LITO cocra8 111 crpyKTypa aKTl/1808, np111H111MaeMblX Crpaxo8oii\ KoMnaH111eii\ AflFI n0Kpb1rnri crpaxo8blX pe3ep808, no cocroriH11110 Ha 31 t:1eKa6pri 2017 r. coorsercrsyer rpe608aH111RM, ycraH08!leHHblM HOpMarn8HblMll1 aKraM111 opraHa crpaxo8oro HaA30pa.
Mb1 ycraH08111!1111 , LITO cocra8 111 crpyKrypa aKrn808, np111H111MaeMblX Crpaxosoii\ KoMnaH111eii\ AflFI n0Kpb1rnri co6cr8eHHblX cpe,qcrs (Kan111rana), no cocroriH11110 Ha 31 t:1eKa6pr1 2017 r. coorsercrsyer rpe6osaH111RM, ycraHosneHHblM HOpMaT111BHb1M111 aKraM111 opraHa crpaxosoro HaA3opa.
Mbl ycraHOBll1Jlll1, LITO no COCTOflHll110 Ha 31 AeKa6pri 2017 r. HOpMaTl!1BHOe COOTHOWeH111e co6crseHHblX cpet:1crs 111 np111HRTblX o6marenbCTB, nopRAOK pacL1era Koroporo ycraH08!leH opraHOM crpaxosoro HaA3opa, co6nt0t:1eHo.
Mbl ycraH08111Jlll1, LITO no COCTOflHll1IO Ha 31 AeKa6pFI 2017 r. nopRAOK pacLleTa crpaXOBblX pe3epso8 Crpaxo8oii\ KoMnaH111111 coorsercrsyer nopR,qKy pacL1eTa, ycraHosneHHOMY rpe6osaH111riM111 HOpMarnBHblX aKros opraHa crpaxo8oro HaA30pa, 111 pacLler crpaxosb1x pe3ep808 no cocroriH11110 Ha 31 t:1eKa6pri 2017 r. npo1113set:1eH s coorsercrs111111 c nono>KeH111eM Crpaxosoii\ KoMnaH111111 o nopRAKe cpopM111po8aH111F1 crpaxo8blX pe3ep808.
Mb1 ycraHos111n111, LITO s reL1eH111e 2017 rot:1a Crpaxosari KoMnaH111ri co6n10t:1ana so 8cex cy~ecrseHHblX acneKrax nopri,qoK nepet:1aL1111 p111cK08 8 nepecrpaxosaH111e, ycraHosneHHbliil BHyrpeHHll1Mll1 AOKyMeHTaM111 Crpaxosoii\ KOMnaHll1111.
Mbl He nposot:1111n111 KaK111x-n11160 npoL\e,qyp s ornoweH111111 AaHHblX 6yxramepCKoro yL1era Crpaxosoii\ KOMnaHll1111, KpOMe npOL\eAyp, KOTOpble Mbl COLIJ1111 He06XO,Qll1MblMll1 Aflfl L\e!leii\ Bblpa>KeHll1fl MHeHll1fl 0 AOCT08epHOCT1!1 rDAOBOii\ 6yxramepcKoii\ (cp111HaHcosoii\) OTLleTHOCT1!1 Crpaxosoii\ KOMnaHll1111 .
B Llacrn 3cpcpeKT111BHOCT1!1 opraHll13aL\111111 Cll1CTeMbl 8HyrpeHHero KOHTpO!lFI Crpaxosoii\ KOMnaH111111:
~ Mbl ycraHOBll1Jlll1, LITO yL1pet:1111TeflbHble AOKyMeHTbl 111 BHyrpeHH111e opraHll13aL\1110HHO-pacnopRAll1TeflbHble AOKyMeHTbl CrpaX080ii\ KOMnaHll1111, ,qeii\crsy10~111e no COCTORHll1IO Ha 31 ,qeKa6pri 2017 r., ycraHa8!1111BalOT nonHOMOLlll1FI flll1L\, ocy~eCTBJlfll0~111X BHyrpeHH111iil KOHTPO!lb 8 COOTBeTCTBll1111 c 3aKOHOM.
Mbl ycraHOBll1Jlll1 , LITO Crpaxosoii\ KOMnaH111eii\ no COCTOFIH111IO Ha 31 AeKa6pri 2017 r . Ha3HaLleH BHyrpeHH111ii\ ayt:1111rop.
Mbl ycTaH08111Jlll1 , LITO BHyrpeHHll1iil ay,q111rop Crpaxo8oii\ KOMnaHll1111 nO,QLlll1HeH 111 nO,QOTLleTeH cosery t:1111peKTopos I o6~eMy co6paH11110 aKL\1110Hepos n1116eprn CrpaxosaH111e (AO). Mbl ycraH08111n111, LITO nono>KeH111e o 8HyrpeHHeM ay,q111re Crpaxosoii\ KoMnaH111111, ,qeii\crsy10~ee no COCTORHll1IO Ha 31 ,qeKa6pri 2017 r., co,qep>Kll1T 3JleMeHTbl, rpe6yeMble 3aKOHOM, 111 LITO OHO 6blfl0 yrsep>K,qeHO B COOTBeTCTBll1111 c yKa3aHHblM 3aKOHOM.
6
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Mbl ycraHOBlllfllll, 4TO OT4eTbl BHyrpeHHero ayAlllTOpa Crpaxoso'-1 KOMnaHllllll 0 pe3yflbTaTaX nposeAeHHblX nposepoK s re4eH111e 2017 roAa noworasn111san111cb c rpe6yeMo"1 3aKOHOM neplll0Alll4HOCTblO Ill BKiil04afllll B ce6s:i Ha6fllOAeHlllR, CAeflaHHble BHyrpeHHlllM ayAlllTOpOM B OTHOWeHllllll HapyweH\11'-1111 HeAOCTaTKOB B AeRTeflbHOCTlll Crpaxoso'-1 KOMnaHllllll, lllX norneACTBlllRX, peKoMeHAal.\111111 no 111x ycrpaHeH11110 111 111HcpopMaL111110 o XOAe ycrpaHeHlllR paHee BblRBfleHHblX HapyweHlll'-1 Ill HeAOCTaTKOB B AeRTeflbHOCTlll Crpaxoso'-1 KOMnaHllllll.
... Mbl ycraHOBlllfllll, 4TO B Te4eH111e rDAa, 3aKOH4111BWerorn 31AeKa6pR2017 r., COBeT AlllpeKropos 111 111cnonH111renbHb1e opraHbl ynpasneH111R Crpaxoso'-1 KOMnaH111111 paccMarp111san111 OT4eTbl, nOArDTOBfleHHble BHyrpeHHlllM ayAlllTOPOM.
npol\eAYPbl B OTHOWeHllllll 3cpcpeKTlllBHOCTlll opraHl!l3a4111111 ClllCTeMbl BHyTpeHHero KOHTpO!lR n1116epT111 CrpaxosaH111e (AO) 6blfllll npoBeAeHbl HaMlll lllCKfll04111TeflbHO AflR L\efle'-1 C06fllOAeHlllR rpe6osaH111"1 3aKoHa.
E.B. 3a"14111KOBa naprHep 000 «3pHCT 3HA .RHr»
14 Mapra 2018 r.
Cae,qeHHR 06 ay,qupyeMoM nHl..le
Ha1.-1MeHOBaH111e: n1.-16eprn CTpaxosaH1.-1e (AO) 3an1t1Cb BHeceHa s EA1t1HblM rocy,QapcrneHHblM peeCTp 10p1t1.Q1t14ecK111x n1114 11 ceHrn6pfl 2002 r. 111 np111csoeH rocy,QapcTBeHHblM perncTpa41t10HHblM HOMep 1027810229150. MecrnHaxo>K.QeH1.-1e: 196084, Pocrnfl, r. CaHKT-nerep6ypr, MocKOBCKlllM np., .Q. 79A, n1.-1rep A.
Cae,qeHHR 06 ay,qurope
Ha1.-1MeHosaH111e: 000 «3pHcr 3HA RHr» 3an111cb BHeceHa s EAt.-1HblM rocy,QapcrneHHblM peecrp 10p111.Q1.-14ecK1.-1x n1114 5 .QeKa6pfl 2002 r. 111 np111csoeH rocy.QapcrneHHblM perncrpa41.-10HHblM HOMep 1027739707203. MecroHaxo>K.QeH1.-1e: 115035, Pocrnf!, r. MoCKsa, Ca.QOBHt.-14ecKafl Ha6., .Q. 77, crp . 1. 000 «3pHcr 3HA RHr>> f!Bnflerrn 4neHoM CaMoperyn111pyeMoM opraH1113a41.-1111 ay.Q1.-1rnpos «PocrnMcK1.-1M Col03 ay.Q111rnpos» (Acco4111a1..11111'1) (CPO PCA). 000 «3pHCT 3HA RHr» BKnl04eHO B KOHTponbHblM 3K3eMnnflp peecrpa ay,QlllTOPOB Ill ay,Qt.-1TOpCKt.-1X opraHt.-13a4111M 3a OCHOBHblM perncrpa41.-10HHblM HOMepoM 3an1.-1rn 11603050648.
A membtir f :r ·n of Ernst & Young Glotidl ! If'' t('r!
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,D,e6HTOpeKa» 3a,UOITJKeHHOCTh no onepauH}!M 6 eTpaxoaaHH», eoeTPaxoaaHH» H nepecTpaxoaattH» JO 630 607 479 629
,D,e6HTOpeKa» 3a,UOITJKeHHOCTh no onepauH»M B eepe o6H3aTeJJhHOro Me,UHUHHCKOrO
7 cTpaxoaaHH» 11 - -3ai1M hi, npo'-!He pa3MerueHHhJe cpe.ncTBa H
8 npo'-la» .ne6HTopeKa» 3a,norrJKeHHOCTh 12 11889 6 213
,D,orr» nepecTpaxOBIUHKOB B pe3epaax no ,11,orosopaM crpaxoBaHIDI )!(113HH,
9 KJiaCCl1HUHpoBaHHhlM KaK CTpaXOBhie 13 - -,D,orr» nepecTpaxOBIUHKOB B o6»3arerrhcTsax no
.,
.norosopaM CTpaxoaaHH» JKH3HH, 10 KJ1acc11HuHpoBaHHhlM KaK HHBeeTHUHOHHbJe 14 - -
8
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
HoMep Ha11MeH0BaH11e n0Ka:mrem1 CTp0KH
1 2
)J.01rn nepecTpaxosm11KoB B pe3epsax no 11 cTpaxosaH1110 11H0My, 'leM CTPaxosaH11e )!(113Hl1
12 I11rnecTm.11111 B accou1111posaHHb1e npe.n.np11»T11»
I1HBecT11U1111 B COBMeCTHO KOHTpOJI11pyeMhie 13 npe.n.np11»m»
14 I1HBecT11U1111 B )l.O'lepH11e npe.n.np11»Tl1»
AKmBhI, BKJIIO'leHHhie B BhI6hrna10m11e rpynnhI, KJiacc11cp11u11pyeMh1e KaK npe.D.HaJHa'leHHbie .D.JI»
15 npo.n.a)i(11
16 I1HBecT11u110HHoe 11MymecTBo
17 HeMaTep11anhHb1e aKTl1BhI
18 OcHOBHhie cpe.n.crsa
19 0TJIO)!(eHHhie aKBH311U110HHhie paCXO)l.bl
20 Tpe6osaH11» no TeKYl..l.leMY Hanory Ha np116hIJih
21 0TJIO)!(eHHbJe HaJIOfOBbie aKTl1Bbl
22 Ilpo'111e aKTl1Bhl
23 I1Toro aKTl1BOB
Pa3.n.en II. 06»3aTeJihCTBa
11HaHCOBh1e o6»3aTeJihCTBa, oueH11saeMh1e no cnpaBe)l.Jil1BOH CTOl1MOCTl1, 113MeHeH11e KOTOpoi1:
24 O'Ipa)!(aeTC» B COCTaBe np116h1Jil1 HJll1 y6hITKa
25 3ai1:MhI 11 npo'l11e np11sJie'leHHb1e cpe.n.cTBa
26 BhmymeHHh1e.n.onrosb1e ueHHhie 6YMarH
Kpe.n.mupcKa» 3a)l.OJl)!(eHHOCTh noonepau11»M B ccpepe o6»3aTeJihHOro Me.D.Hu11HcKoro
27 CTpaxoBaHl1»
Kpe.n.11ropcKa» 3a)l.OJl)!(eHHOCTh no onepau11»M 28 cTpaxoaaH11», cocTPaxoaaH11» 11 nepecTpaxosatt11»
06»3aTeJibCTBa, BKJllO'leHHhie B Bb16brna10m11e rpynnh1, KJiacc11cp11u11pyeMh1e KaK
29 npe.n.tta3Ha'leHHhie .D.JI» npo.n.a)!(11
Pe3epBhI no .n.orosopaM cTpaxosaH11» )!(113Hl1, 30 KJiaCC11cp11u11poaaHHhlM KaK CTpaXOBbie
06»3aTeJihCTBa no .n.oroaopaM cTpaxoaaH11R )!(J13Hl1, KJiacc11cp11u11posaHHhIM KaK 11HBeCT11U110HHbie c HerapaHT11pOBaHHOH B03M0)!(H0CTh!O nOJIY'!eHl1SI .n.onOJIHl1TeJibHhlX
31 BhlfO.LI
06»3aTeJihCTBa no .n.orosopaM cTpaxoaaH11» )!(113H11, KJiacc11cp11u11posaHHhIM KaK 11HBeCT11U110HHbie 6e3 HerapaHT11poBaHHOH B03MO)!(HOCTl1 noJiy'leHl1» .n.onOJIHl1TeJihHblX
32 BhlfO)l.
Pe3epsb1 no crpaxoaaH111011H0My, 'leM 33 cTpaxosaH11e )!(113Hl1
06»3aTeJihCTBa no B03Harpa)!()J.eHl1»M pa60THl1KaM no OKOH'laHl111TPY.LIOBOH .n.e»TeJibHOCTl1, He orpaH11'1eHHblM
34 cp11Kc11pyeMblMl1 nJiaTe)!(aM11
35 0TJIO)!(eHHbie aKBl1311U110HHbie )l.OXO)l.hl
Ilp11Me'laHl1SI Ha 31 ,ll.eKa6p» 2017 r. Ha 31 ,ll.eKa6p»2016 r .
KCTpOKaM
3 4 5
15 105 716 65704
16 - -
17 - -18 - -
19 - -20 - -21 177 171 127 105
22 61824 50177
23 352 966 277 149
58 1 -58 239 523 230 513
24 44003 61972
4 632 641 3 912 172
26 - -27 - -28 - -
29 - -
30 247 644 166 018
19 - -
13 - -
31 - -
32 - -
15 2841151 2 456 342
33 - -23 4 357 6 673
9
HoMep HattMeHosam1e noKaJarem1
TipttMe'laHm1 Ha 31 )J;eKa6pJ12017 r. Ha 31)J;eKa6pll2016 r. CTpoKH KCTpOKaM
l 2 3 4 5
+ 36 06J13aTeJibCTBO no TeeymeMy Hanory Ha nptt6hmh 58 7988 1374
+ 37 OTnoJKeHHbie Hanorosb1e 06J1JaTeJibc11rn 58 - -+ 38 Pe3epsb1 -oueHO'IHhie 06J1JaTeJ1hCTBa 34 32218 10361
+ 39 IlpO'IHe 06J13aTeJlbCTBa 35 197 425 149 904
40 Ylrnro 06J13aTeJihCTB 3 330 783 2 790 672
Pa3,nen I Il. KanHTaJI
+ 41 y CTaBHblH KanHTaJI 36 490 704 490 704
+ 42 )J;o6aBO'IHblH KanHTan 36 2 198 823 2 198 823
+ Co6cTBeHHhie aKl..(HH (.nontt), Bh11
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
OrqerHOCTh HeKpe.D.111HOH qrnmlHCOBOH oprattl13a111111
Ko.n. tteKpeMTHOtt cp11ttattcosoi1 opratt113a111111
Ko.n.TeppITTOp1111 no OKATO PemcTpa11110HHhIH
noOKTIO
40 31907067
OTqETO l1HAHCOBbIX PE3YJibTATAX CTPAXOBOH OPr AHI13~l1l1
3a2017 r.
J1116eprn CTPaxosatt11e (AK1111ottepttoe o6mecrno)
JI116eprn C1paxosatt11e (AO)
(nmrnoe qmpMeHHOeH COKpameHHOe qmpMeHHOeHaHMeHOBaHHll)
HOMep (nopll.D.KOBhIH
HOMep)
1675
Tio~oBhitt a.n.pec Pocc11i1cKaH e.n.epa1111H, 196084, r. CattKT-TieTep6ypr, MocKOBCKHH npocneKT, . .n.. 79a, ;rnrep A
HoMep CTpoK11
Ha11Mettosatt11e noKa3areJIH
1 2
Pa3.n.en I. CTpaxosaH .n.eHTeJihHOCTh
ITo.n.pa3.n.en 1. CTpaxosatt11e )1{113Hl1
3apa6oTaHHhie CTpaXOBhie npeMl111-1 tterro-nepecTpaxosatt11e, B TOM qJ1CJie:
cTpaxosh1e npeM1111 no onepa1.111HM CTPaxosatt11H, 1.1 cocTpaxosatt11H 11 nepecTpaxosatt11ll
1.2 cTpaxoBhie npeM1111, nepe.n.aHHhie B nepecTpaxosatt11e
1.3 113MeHett11e pe3epsa He3apa6ontttttoH: npeM1111
113MeHett11e .n.on11 nepecTpaxosm11KOB B pe3epse 1.4 tte3apa6oTaHHOH npeM1111
2 BhmJiaThI -Herro-nepecTPaxosatt11e, B TOM q11cne:
BhmJiaThI no onepa1111HM CTpaxosatt11H, COCTPaxosatt11H 2.1 11 nepecTpaxosatt11H
2.2 .D.OJill nepecTpaXOB!lll1KOB B BhmJiaTax
2.3 .n.onoJIHl1TeJihHhie BhinJii:IThl ( CTpaxOBhie 6ottyChl)
2.4 pacxo.n.h1 no yperyn11posatt11IO y6hnKOB
l13MeHeH11e pe3epBOB 11 o6H3aTeJihCTB -3 tterro-nepecTpaxosatt11e, B TOM qJ1CJie:
3.1 113MeHeH11e pe3epBOB 11 o6ll3i:ITeJihCTB
113Mettett11e .n.on11 nepecTpaxosm11KOB B pe3epsax 11 3.2 o 6H3aTeJihCTBax
Pacxo.n.hl no se.n.ett11IO CTPaxoBhIX onepa1.111i1 -4 tterro-nepecTpaxosatt11e, B TOM qJ1CJie:
4.1 aKBl1311l\110HHhie pacXO,!l,hl
nepecTpaxoBOqttaH KOM 11cc11i1 no .n.orosopaM 4.2 nepecTpaxosatt11ll
113MeHeH11e OTJIO)l{eHHhlX aKBl1311l\110HHhIX pacxo.n.os 11 4.3 .D.OXO.D.OB
Tip11Me-qaHl1ll K CTpoKaM
3
39
39
40
40
40
40
40
41
41
41
42
42
42
42
Ko.n. cpopMhI no OKY)J,: 0420126
fO.D.OBall(KBapTaJihHall)
(Thie. py6.)
3a2017 r . 3a2016 r.
4 5
- -
- -
- -- -
- -- -
- -- -- -- -
- -- -
- -
- -- -
- -
- -
11
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
HoMep Ha11MeHoaam1e n0Ka:mrem1 CTp0Kl1
1 2
5 I1po1rne .uoxo.uh1 no CTPaxo aaH1110 )1(113Hl1
6 Ilpoq11e pacxo.uh1 no CTPaxoaaHHIO )1(113Hl1
7 Pe3ynhTaT OT onepau11i1 no cTpaxoaaH1110 )1(113Hl1
I1o.upa3.uen 2. CTpaxoaaH11e 11Hoe, qeM CTpaxoaaH11e )1(113Hl1
3apa6oTaHHble CTpaXOBhle npeMl111 -8 HeTIO-nepecTpaxoaaH11e, BTOM qttCne:
CTpaxoBble npeM1111 no onepaum1M CTPaxoaaH11J1, 8.1 cocTpaxoaaHl1ll 11 nepecTpaxoaaH11J1
8.2 cTpaxoah1e npeM 1111, nepe.uaHHhie B nepecTpaxoaaH11e
8.3 H3MeHeH11e pe3epaa He3apa601aHHOH npeM1111
113MeHeH11e .UOJ111 nepecTpaXOBll.111KOB B pe3epae 8.4 He3apa60TaHHOH npeMl111
CocTOllBUrnecll y6brrKH -HeTTo-nepecTPaxoaaH11e, B TOM 9 q11CJie:
BhIIlJ1aThI no onepaunllM CTpaxoaaH11J1, COCTPaxoaaHHll 9.1 n nepecTpaxoBaHHll
9.2 pacXO,llhl no ypery nnpoBaHHIO y6h!TKO B
9.3 .llOJlll nepecTpaXOBll.111KOB B BhlilJlaTaX
9.4 113MeHeH11e pe3epBOB y6hITKOB
113MeHeH11e ,llOJlH nepecTpaXOBII.IHKOB B pe3epaax 9.5 y6hITKOB
.uoxo.uh1 OT perpeccoa, cy6porauni1 n npoqnx 9.6 B03MemeHni1 - Herro-nepecTpaxoaaH11e
H3MeHeH11e oueHKH 6y.uymnxnOCTYilJ1eHl1H no perpeccaM, cy6porauHHM n npoqnM B03MemeH11J1M -
9.7 HeTIO-nepecTpaxoaaH11e
Pacxo.uh1 no ae.ueHHIO CTPaXOBhlX onepau11i1 -10 HeTIO-nepecTpaxoaaH11e, B TOM qttCJle:
I 0.1 aKBH3HUl10HHhle paCXO,llhl
nepecTpaxoBOqttall KOM HCCHll no .uoroaopaM 10.2 nepecTpaxoaaHHll
H3MeHeH11e OTJlO)l(eHHblX aKBl1311Ul10HHhlX pacxo.uoa H I 0.3 ,llOXO,llOB
11 Orq11CJieHHll OT crpaxOBhlX npeMHH
I1poq11e .uoxo.ub1 no CTPaxoaaHHIO nHoMy, qeM 12 cTpaxoaaHne )l(H3Hl1
I1poq11e pacxo.uhl no CTPaxoaaHHIO nHoMy, qeM 13 cTpaxoaaHne )l(l13HH
Pe3yJ1hTaT OT onepau11i1 no CTpaxoBaHHIO 11HOMy, qeM 14 CTpaxoBaHne )l(H3HH
Jfroro.uoxo.uoa 3aab1qeToM pacxo.uoa (pacxo.uoa3a 15 BhlqeTOM .UOXO.UOB) OT crpaxOBOH ,llellTeJlhHOCTH
Pa3.uen II. J1HaecT11u110HHaJ1.UellreJ1hHOCTh
16 IlpoueHTHble .UOXO,llhl
IlpnMe-qaHml K 3a2017 r. 3a2016 r. CTpoKaM
3 4 5
43 - -43 - -
- -
44 3 667157 3107510
44 4 144 723 3 430 027
44 (109 564) (96 663)
(368 729) (225 411)
727 (443)
45 (1795 718) (1 678 117)
45 (1 921 592) (1714252)
45 (169 637) (153 281)
52246 26590
45 (24 758) (49 292)
45 39785 (7 240)
45 220060 244 951
45 8 178 (25 593)
46 (938 446) (785 611)
46 (1 027 864) (864 977)
11285 14941
46 78133 64425
47 (33 677) (32 107)
48 98084 80188
48 (157116) (85 744)
840284 606 119
840 284 606 119
49 206 325 231 744
12
HoMep IlpHMe-
HawMeHOBaHwe noKa3arem1 qaHIDI K 3a2017 r . 3a2016r. CTpoKH CTpoKaM
1 2 3 4 5
+ ,lJ;oxoJJ,bI 3a BhJqemM pacxo.n.oa (pacxo.n.h1 3a Bb1qeToM )J.OXO)J.OB) no onepaQHllM c qrnHaHCOBbIMH HHCTpyMeHTaMH, OQeHHBaeMblMH no cnpaBe,UfIHBOH CTOHMOCTH, H3MeHeHHe KOTOpOH OTpa)!(aeTCl! B COCTaBe npH6bIJ1H HJlH y6hrrna, KpOMe qmHaHCOBblX o6l!3aTeJlbCTB, KJJaccwqrnuwpyeMbIX KaKOQeHwaaeMhJe no cnpaaeMHBOH CTOHMOCTH, H3MeHeHHll KOTOpoii OTpa)!(aJOTCll B COCTaBe
17 npH6bIJ1H HJlH y6MrKa, npH nepBOHaqaJJbHOM npmHaHHH 50 (1586) (2 443)
+ ,lJ;oXOJJ.bI 3a BbJqemM pacxo.n.oa (pacxo.n.hl 3a BhJqeTOM )J.OXO)J.OB) no onepaQlil!M c cpwHaHCOBblMH aKTHBaMH,
18 HMeIOLI.\HMHCll B HaJJHqHH ,Uflll npo.n.a)f(H 51 25554 8 561
+ ,lJ;oxoJJ,bI 3a BbNemM pacxo.n.oa (pacxo.n.hI 3a BhJqeToM 19 .n.oxo.n.oa) OT onepau11ii c HHBeCTHLIHOHHhIM wMyll.leCTBOM 52 - -
+ ,ll;OXOJJ,bl 3a BhNemM pacxo.n.oa (paCXO)J.bl 3a BbJqeTOM 20 .D.OXO.D.OB) no onepaQHllM c HHOClpaHHOH BaJJIOTOH 2859 (I 0 305)
+ flpoqwe HHBeCTHLIHOHHbie )J.OXO)J.bl 3a BbJqemM pacxo.n.oa 21 (pacXOJJ,bl 3a BblqeTOM )J.OXO)J.OB) 53 697 695
Ifroro .n.oxo.n.oa 3a Bb1qeTOM pacxo.n.oa (pacxo.n.o a 3a 22 Bb1qeTOM )J.OXO)J.OB) OT HHBeCTHQHOHHOH )J.el!TeJlbHOCTH 233 849 228 252
PaJ.n.en III. flpoqwe onepauwoHHble .D.OXOJJ.bl w pacxoJJ,bI
+ 23 06LI.1He H a)J.MHHHCTpaTHBHhie paCXO)J.bl 54 (835 743) (663 393)
+ 24 flpoueHTHble paCXO)J.bl 55 - -+ ,ll;OXOJJ,bl 3a BbNemM pacxo.n.oa (paCXO)J.bl 3a BbJqeTOM
)J.OXO)J.OB) OT onepauwii c cpwHaHCOBblMH o6ll3aTeJlbCTBaMH, KJlaCCHcpHQHpOBaHHbIMH KaK OQeHHBaeMble no cnpaae)J.JJHBOH CTOHMOCTH, H3MeHeHHJI KOTOpOH OTpa)i(aJOTCll B COCTaBe npH6hIJ1H HJ]H y6hrrKa,
24.l npw nepBOHaqaJJbHOM npH3HaHHH - -+ )l;oxOJJ.bI no onepaQHJIM a ccpepe 06J1JareJJbHoro
25 Me)J.HQHHCKOfO crpaxoaaHHJI 56 - -+ Pacxo.n.h1 noonepaLIHllM a ccpepe 06J13aTeJJbHOro
26 Me)J.HQHHCKOro crpaxoBaHHJI 56 - -+ 27 flpoqwe .n.oxo.n.h1 57 11475 21940
+ 28 flpoqwe pacxo.n.b1 57 (21 192) (19711)
I1TOro .n.oxo.n.oa (pacxo.n.oa) OT npoqeif onepauwoHHOH 29 .n.el!TeJlbHOCTH (845 460) (661164)
30 flpH6hUib (y6hITOK) )J.0 HaJJOro06JJO)f(eHHll 228 673 173 207
+ 31 )l;oxo.n.(pacxo.n.) no Hanory Ha npw6hmh, a mM qwcne: 58 (52 089) (42 306)
+ 31.1 .n.oxo.n. (pacxo.n.) no reKymeMy Hanory Ha npw6hIJJh 58 (62 042) (19 586)
+ 31.2 )J.OXO)J. (pacxo.n.) no OTJlO)!(eHHOMY HaJJory Ha npii6b!Jlb 58 9 953 (22 720)
+ flpw6hUih (y6hrroK) OT npeKpaLI.1eHHOH .n.eHTeJihHOCTH, nepeoueHKH H BbI6hITHJI aKTHBOB (Bbi6h!BaIOLI.\HX rpynn), KJJaccwcp wuwpo aaHHhIX KaK npe.D.Ha3HaqeHHbie .D.JJJI npo.n.a)!(H, COCTaBJilllOLI.\HX npeKpaLI.1eHttyIO .n.ellTeJlbHOCTb,
32 noCfle HaJJoroo6no)!(eHHll 19 - -33 flpw6hUih (y6hrroK) nocne Hanoroo6JJO)!(eHHJI 176 584 130 901
Pa3.n.en IV. flpoqwif coBOKYnHhIH .n.oxo.n.
+ flpoqwif COBOKynHhlH )J.OXO)J. (pacxo.n.), He no.n.JJe)i(all\HH nepeKJJaCCHcpHKaQHH B COCTaB npH6blJ1H HJlH y6bITKa B
34 noCT1e.n.yiomwx nepwo.n.ax, a TOM qwcne: - -
13
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
HoMep CTpDKH
1
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
IIp11Me-HaHMeHoBaHHe noKa3arem1 'HIHHJI K
CTpoKaM
2 3
.UOXO)J,bl 3a BbJlleTOM pacxo.uoa (pacXO,ll,bl 3a BbJlleTOM
.UOXO)J,OB) OT nepeou,eHKl1 OCHOBHblX cpe.UCTB 11 HeMaTepHaJibHbIX aKTHBOB, B lUM trncne:
B pe3yJibTare Bbl6b!THH
B pe3yJibTare nepeou,eHKH 22
HaJior Ha np116bIJib no .uoxo.uaM 3a BbJlieTOM pacxo.uoa (pacxo.LJ.aM 3a BbJlleTOM .UOXOAOB) OT nepeou,eHKH OCHOBHblX cpe.UCTB H HeMaTep11aJlbHblX aKTHBOB 58
'IHCTOe H3MeHeH11e nepeou,eHKH o6H3aTeJibCTB (aKmaoa) no B03Harpa)!(.LJ.eHHHM pa60TmmaM no OKOH'laHHH TPY .uoaoli.LJ.e»TeJibHOcm, He orpaHH'leHHblM 11KC11pyeMbIMl1 nnare)l(aMH 33
BJIHHHHe HaJIOra Ha np116bIJib, CBH3aHHOro c 113MeHeHHeM nepeou,eHKH o6H3aTeJibCTB (aKTHBOB) no B03Harpa)!(.LJ.eHHHM pa6oTHHKaM no OKOH'laHHH TPY .uoaoli.ue»TeJibHocm, He orpaHH'leHHbIM HKCHpyeMblMl1 nnaTe)l(aMH 58
npO'IHH coaoeynHblH .uoxo.u (pacxo.u) OT npO'IHX onepau,r1i1
HaJIOf Ha np116bIJib, OTHOCHI.ll,HHCH K npo'leMy coaoeynHoMy .uoxoey (pacxoey) OT npo'IHX onepau,Hli
Ilp0'111H COBOKynHblH .UOXOA (pacxo.u), no.une)l(all(HH nepeKnacc1111KaU,HH B COCTaB np116bIJIH HJIH y6bITKa B noCJieey10mr1x nep110.uax, B TOM 'IHcne:
'IHCTOe 113MeHeHHe cnpaBe)J,JIHBOH CTOHMOC'Ili
HoMep CTpGKH
,.... CJl
1
1
2
3
4
Or'-!erHOCTb HeKpe.D,l1THOH
HoMep CTp0Kl1
...... C),
1
1
2
3
4
Ha11MeH0Batt11e noKa3aTenJI
2
OcrnTOKHa3 l )J;e1
HoMep CTp0Kl1
1
5
6
7
8
9
10
11
12
13
13 .I
~ -..}
Ha11MeHosatt11e 110KaJan:1rn
2
flp116b!Jlb (y6bITOK) IlOCJle HaJJOfOOOJIOJKemrn
Ilpo'111H cosOK)'IlHbIH .n.oxo.n. (pacxo.n.) 3a 11pe.n.b1.nym11M: OT'leTHblH 11ep110.n., B TOM '111CJJe:
npo'111H cosoKynHbIH .n.oxo.n. (pacxo.n.), He 110.n.neJKam11M: 11epeKnaccmp11Kau.1111 s COCTaB 11p116b!Jll1 l1Jll1 y6bITKa B 11ocne.ny10m11x 11ep110.n.ax
npo'111M: cosoKynHbIH .n.oxo.n. (pacxo.n.), 110.n.neJKaw:11i111epeKnaccmp11Kau,1111 s COCTaB 11p116bIJll111Jil1 y6bITKa B 11ocne.ny10w:11x 11ep110.n.ax
,[(0110J1H11TeJlbHbIH Bb111YCK aKIJ,11H (.n.0110J1H11TeJlbHble BKJ!a,11,bl yqacTHHKOB o6mecma, BKJJaJJ.bI TpeTb11xn11u., 11p11H11MaeMbIX s o6w:ecmo)
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no OOCTO:llHIOO Ha 01'fCTH)10 A31Y crpaxoaaa icownamu: npol-0.11KT P3C'fC'T crpaxoawx pcxpBO•. a TUJ1a: .aonH nepccrpa.'CCTpaXO•WHm• a crpa.-wawx pcxpaax (c16:11JaTC.'IJ.CTBaX). Ol.ICHtal kOTOpWX rrpollO,ll.H.'laQ. a c:oonercnHM
c npHH11.HfW,CH HIUlJl)''fWdi OUCHXK. Ha O'rK"m)lO AllT)' KOMnatUU npoJO.!lHT npo9CpK)' 3.!lCD3T1fOCT1I o6caTCllJ.Cn, c$>pMlq)OB3.HHW..X no .11.oroaopaM ctpa.XOBaHKI. npH npo.cpKC a.OllffH pacrop*CttHit crpa.xoaw.x .!l0to90p011, }'pDBHff HJ..QqnlCCE; - o6lQC.XO'lrltcncHHWC ff
a,.!:O.IHHHCYp3THBHWC pac.xQJIW. 'l3CT'M pacxo.oo• Ha COnpDllO>K.!ICIDIC AOrollOpO• ff Ha JPCT)'mq>OBaHHC )'6wn:oa, - OOC1)'11.11CK1u: no C)6porau,HDI ff pcrpcc:cHWM 'TpC6oaaHH.t.\l. a Taiot:C c 00..'l)"fCHHCM JaC'rpaxoaaHHOCO H.\l)'lUCCTB3. ff (HJTH) cro nuHWX OCTanro•;- npo'UIC 6y~'UUIC JlCHC*HWC OOTOICJI. Ca.oaHKWC C '.Wt.'lfO'lfCHHWMH Jl()f'OIOpaMH;
a) PcJcpaw )'6wm:i• .06caTCJlioCT'Ba no .ooroaopa.M 4>oJ>MHp)10TU Ha OCHOK OUCHO"UtOfi KOHC"OtOfi llCJUNHHW llCC.'C )'6wnroa, noHCCCHHWX, HO HC ypcry.llHp013HHW.'C Ha O'NCTH)'IO .Ml)', BHC laSHOt'.MOCTK, 6WJlll Jiff OHH JUB!JCHW. a T3JOKC J.aTP3T Ha ypcry.!tHpOB3.HHC y6wnroa 311 •~M O)KH,,!13CMOli CTI)HMOC'TH pcamoal(HH :JaCTpa"Cl)'JIHpDBaHHCM }6m1«>a ff llJIMHHHCTpatltllHWMff pacxcmawff. a raaa: HMBCC'TfflJ,HOKHOro .llOX0.:13 OT aJCTHaoa. r10.!1!lCp*HaaJOUIH.'< TaKHC o6.narc;u,cTaa. Rto6oc HCCOOTBCTCTllHC HCM.CAllCH.HO O'lpUClCTCJll • 01'fCrC 0 COllOK)'TIHOM .!lOX~ ll)'l'CM o6ccucHCHH.C OTOO*CHHW."( aUHJHUHOHHWX pacxo.ooa. a • C,~"13C HX HC,AOCTaTO"fHOCTH R)'TCM oPMKJ>Oaatuul pc3CpU HCHCTClillJCro pHCka,
32 I MCct>O(lFRS)4 l:=!u.o~~ra:KTHJ)OaamtOA 1c1paxoaaH1t1llOOHHHCT a0(1FRS)4 l~~HHCnpo=:==~ ncpccrpax:oB3.HHCw. Cocraa " onpc:.~JICHHC !JmDIOB. CU33HHWX. c ncpccrpaxOBaHMCM.
KOMIWOU. npH3K3er rtpcMHH, ncpc.MHHWC • ncpccrpax:oaaKHC • Ka'tCCTllC pacxo.!10•: - no Jq>aTICOCpo'fHWM AOroaopaM $u.:ym.TaTHBHOro ncpccrpax.OB3.HKI - Ha ,D,a1)' BOJHHXHOBCHHll OTIICTCTKHHOClll nepccrpaxoauuuca no tt0roaopy ncpccrpa.XOaattH.I K1IH nepccrpa."(OJIOHHaHCOaoA) OT'ICTHOCTH;JIOOOllHHTCJIJoH)lO CTp3.XOB)10 RpCMIOO. pacc'OIT3HH)10 no CTUKC ncpcpaC'tCTa. }'CtaHOLIJCHHOlt • .!lOl'OllOpC;MllOJIHKTCJlr..H)lO ctpaXOB}lO npcMJOO, pacc-ncr.lHH)10 nepccrpaxoaaTC.'JCM H3 OCHOB3.HHM HMCfOlllCHc .. y Hero HHoPMaJ.OlH no crpax:OBWM awnnaTUI H npolOOIDC.itUIHM )6vncaJ,I • C!l)"'tae Jalt.'D(NCHH.1 .!lOTOllOpO• H3 6alC JICCUCACKTa y6wnco• ff y6WTO'IHOCTH HJIH HHOll HHlflopMaQHH, OOlllO.UJOlllCA. oueium. crp:l."(09)10 npew.JOO TCIC)lQCro ncpHOJ13.B C.'l)'iaC CC.'lH pa3Mcp crpa.xoaoi'i npcMHH no ;roroaopy ncnponopu,HOHa'lioHOro o6rumnopHOro nepccrpaxoB3HHll HCBOJMOlKJIO Onpc.iJ.CJDm, Ha OCHOBaHHH }'C!JOBHli Jl()rollOpa H KMCJOlQCAc.t y ncpoctpa.'
34
35
36
37
C:;
=
nopo,OK !tpK'.JHaHH.11 H n~'tOWutCro nepuo.aa HCCCHJU OTllCTCT9CHHOCTH, ~'CMOTpCltHOro AOnoJIKKTC..11'-HWM COl"JlaWCHHCM IC .z:t0roBOpy, k ICOTOJ>OMY OTltOCHTCll )'BCi1H'ICHHC ()'MCH•WCHHC) crpaxoaoA npeMHH (B'.IHOCOB). B C.'l)"taC CCJtH nepHO.ll HCCCHH.11 O'TbCTCTBCHHOCtlt Cipa.'COIUOtl:a uacrynaer paHCC AaTW ICT)'tt!1Cfntll B CKJIY L10noJ1KHTC;n.Horo corJtaWCHKll k,!lOCOBOpy, llOXO.!l nplOKaCTCJI Ka ll.aT}' ~HK.I B c1t.11y :rroro nonoJIHKTCJU.HOl'O COT.ltaWCHJt.11.YMcH•WCHHC crpaxoBOH npeMHH (93HOCOll) B CHJH c llOq)O'fHWM ~HHCM N)roBOpa crpa.xoaau~ a TaQ'C pactop*CHHC Jl()rolOpa • 6yxra;rrcpcKOM )"fC'TC nplO~ Ha JJ,8T)', KOl",118 CTpa.XOIUlHK)' ctaJJO HJICCTHO 0 HaMcpcHHH crpa.xoaaTC.llll pacroprnyn. .noroaop ctpa.XOBaHltll, a HMCHHO npH ~HHH 33.HJlCHH.ll Ha pactop}f\CHHC ,!lOt'OBOp3, ltJIH. CCJ1H y ctpa.XOlutHka BOlHHIUJO npaBO Ha pacrop)KCHHC .noroaopa B Oll.HOCTOpoHHCM nop-.ma:, Ka Dal)', npc.!Q'CMOTpCH~lO llOl'OIOpoM ctpa.XOB.aHltll K.r'TH npaBH.'taMH ctpa.XOB3HIU:. YMCH•WCHHC ctpa.XOllOM npcMHH B CUJH c oWJl6ootHo tta'lHCJ1CHHWMH ctpaXOllWMH npeMIUMH (•3HOC8MH)
npH3HaCTCll • 6y:utCro ncp1fQAa, BWJIB.llCHHU noc.ne OT'fC'TffOl:t .a.atw. nQNIOKHT KOppCKntpoBKC B 6yxnurrepcKOM )-..et'C OT'tCTHOro ncpHO.a.a I KOppCC:nOH.\ICHUHH co C'tCT'aMH HCpacnpc.acJlCHHOA npH6w.>rn (HCOOICJJWTOl'O )6wnca).OwH6n npHlHaCTU C)'WCCTllCHHOft, OC.1H OKa. OT,!lCJl•HOC'TlC ltJIH. COIOIC)'JUt(K"m: c .IJP)TIDIH omff6..aMH 33 O;i;HH H TOT *C ONCT11Wff nepH0.!1, MOll.'CT OOll..'lffnlo Ka :lKOHOMH'tCCkHC peWCHKll OOJu.JOllaTC.r'TCA 6yxra1rrcpctroff (lfiHHaHCOllOA) OT'ICTHOCTH, npHHliMacMWC HMH Ha OCHOBC :rroJi OT'fCTffOCl"R, COCtall . .'JCHHOA 33 COOTBCTCn)'!OlltHH OT'fCTHWM nepHOA. CTpcMHH no ,!lOl'Oaopalll ncpcctpaxOBaHU npH3HalOTC.ll • nopMKC, aHa.'lOnNHOM npH3HaHH!O H ROCJICJJ3'K>IQCM)' )"tCT)' npcMHJi no noroaopaw ctpaXOBaHK.ll
Bwn.'UlTW no ,!lOTOBOpaM etpa.XOaaHH.11 npc.!lCT3.B.'LOOT co6oA pacxO.!IW, noHCCCHHWC crpaxo•UUtKOM. CU)H c BWR.lta'fCHHW...aH crpax:oanemo. JaCTPCL'lllMa ICOHICpCTHWX crp8.'CTKWX ,!1.0fOBOpOB ncpccrpa.XOBaHH.l :• llOJltarpIDtC.EtCHHC ctpa.XOBWM 6pot:epaM;• nepcclp8.XOIO'IHU t:OMHOCKll. KocaeHHWMH pacxo.aMH OJmOTC.t pacxAW, kOTOpWC Kartpa&!ICHW Ha 33X!DCNCHHC ll1lH IOJ06HOJl11CHHC noroBOpO• ncpcapax09Jll(U, npH JTQM HX CJ10)IQf() ontCCTH IC ICOHICpC'fHWM JlOJ'OaopaM ncpccTpaXOBaHJU, HO OHH CH3aHW c npo.!IBWKCHHCM KJIH CTHW)'rutpOUHHCM rtpOAa>IC kOHJ:PCTHOTO ncpoc1paXOIO'UtOro ,!1.0TOaopa. K ICOCICKHMM 81C8JOKUHOHHWN pacxo.::raw OTlfOCncJI:- p3CXO)lW Ha pcK!taMY H pcJC.;UMKWC 3KitKH, llCllWO ICO'l'OpWX OMCTC.I pcMaMa kOHiq>erHWX nepecrpa.xOllO'lHWX DpMyktO•; -pacxo.a.w Ha OMaT}' Tp)'Aa H Q001'BC'J'Cn)10W.HC pacxC, npc.!l;)'CMOTpCHHOM )'C..'lOBH.llMH ,!lOl'OIOpa nepcctpa.XOBaHKll.
~
~l
38 MCO I nop.uoK npmtwnu: .aoxwia OT ILl,aroA npHlKatuHaHCOIWX J>C3}'.'ti.Tar.t'HWq>OaaHKWM a1.:: HHllCCTlW.KOHHWC c tterpaHTKpOaatmoJi 903Mc»KHOCT'WO no.it)''fCH)U nono.'lHKTCJU.HWX •loll'0.1. HCT. KK8CCTKUHOHKWC C HCtapaHTHpOBaHHOlli
llOlMOJIQfOC'TWOROJt)"tCKM.I
OORO!JHlnc.UKW.'< Bl.ll"QJI,
41 I MCW{IAS)40 I~=::::~
Kp1rrquut. HCnoru.1ycwwc oprauHlallHCA B QC.DX DpOllCACKK.I palJIK'llUI WCJl\.!zy
HHllCCTlUtHOHKWM KM)'IQCCnOM ff
42 IMCO(IAS)40IOO>cKTaM•co6cncH1tOCT11, llUUUtaCMloDOI aJl3.llCIU>UCM, a TalOKC HM)o'lllCCTllOM, npcAHalK3'tCHHWM All.I
npo.!WIQt a XO.!IC o6W'IHOA ttenc.'l~HOCTM
CTcncKlo, a imopoA CnpallCAJtMUI: CTOKMOCl1> IUt9CCTHl.tMOHHOro KM)'lQCCTN
(IOMCJ>CHHU H1UI pacl>pWTU 8
6yxra=pc1'0A (ci>•HaHOOaoA) O'NC11tOCTH) OCHOaaHa Ha OUCHXC, npoH3BC,ACHHOit HC3a8HCKMWW
HHBCC'11UUf0HH0fO HM)'lUCCT83. HCT
HHllC.CTlUlHOHKOJ'O KW}'IQCCl'9a HCT
43 IMC¢>0 (IAS) 40 l=~~KaHHOli: IKH.aCCTHUHOHHOfO KM)'UlC'C'l'Ba lfCT npo4iecc:ltoHa.'U.HOli uarut TOA £ dTCropKH H roro JtCC MCCTOKllXO)l(ACIOlt, "flO H OUCHHBaCMWil
o6M:kT
6aJa, HCnO;'U.l)'CMU ,l..'LI OUCHkK
Pa:u.c..1 Vt. KpHTCpKH npKJH3.HIUI H 6a'l3. OUCHkH HHBCCTHUJtOHHOro HM}1llecna
Pal.!IC.'1 VII. KDKTCDHH HDKlKaK.U:. 6ala OUCHKH OCHOBHW..'C nv-1'l"TW.
44 IMC¢>() (IAS) 16locooam.vc cpctlCTB (A..u kIDIC,!lOfO k.!tacca IBcc OCHOBHWC cpc.!lCTBa ~·no HCTOpK'fCCKOli. CTOKMOCTM 33. BW'ICTOM HaJi::On!tcHHOH aMopnoallHH axnu•)
45 I MC'l>O (IAS) 16 l=c::a~ uac;::.:opm'JaJ.tHH ;r.iu I AMopnoaUJtJI no BCCM k1lllCCaM OCHOaHwx cpc.!lCR pacC'orrwaaCTCJI no MCTOJIY paBHOMepHOro Ka'fHCJJCHH.1 HlHota.
w 00
IlpHJ.fC~MWC cpoKM nOJlClHOro
46 IMCCl>O(IAS)l6(HcnoJ1•J011SaHK.lJlJIJl1ta*.!IOrok.!l3CC3.
47 MCW (IAS) 38 )0~'JCHHC H cocra.11 HCMaTCpHlt.'lloHW."( """''°"
fia:sa OUCHKH JlJIJI IWK.!l;Oro IC..'13CC8
CpolC nQJICJHOro Hcnom.:lOaaHHJI: Yp3HC110pTHWC ~ - s .'ICT, BW'f.HCJIKrCJl•Ha.11 TCXHHJtaH octiHCHOC o6py,1,0&aHltc 3 · IO ner, npo'fHC OCHOBKWC ~ -3 roJUl
Pal!lCJI VIII. Kp1rrep1m npir.matttt.11. 6 a:i.i oucHKH HCi.taTCP1ta11•uwx aKnnso11
no.a:. HCMaTCpH3.JU,HW.\4 3JITTlllOM l'lpH'.Utaera: arnm, kOTOpWJi OT1IC'lllCT ~lOUlHJ.( ycJ'IOllKOC:- o6w:KT cnoco6cH RpHHOCHJ1i, JKOHOMH'ICCKHC BWl"O,!lW:. 6yJiYUlCM, H npc.l1HR3Hll'fCH JlJIJI lfCDO • .'U'.IOaa1uu crpa.'XOIOA kOMlt3HHCJi: npH awnoJTHCHHH pa6crr, OJC333.HKH yc:Jl)T rut6o ;l,.rU ynpaa! JCH'fCCIOV( ~- crpaxoBU kOMlllKIU HMCCT npa!IO Ha no!J)"fCHHC Jl\OHOJ.fff'ICCKHX •wrwt OT HCTIO!Uo'.!013.HK.l o6\.Ctcra. 6)'~11{CM (.ooK)'MCKTW Ha 3.lmla H Hll npalO);- KMCKJJ"CJI: OrpaHINCmtll .!lOCT)'ll3. HHWX JlHl.t I( lll:OHOMK'fCCKKM BWJ'IU,aM: OT HCOO.'n'.IOBaHM o61'Crrra;- o6l.c:kT MOJtCCT 6wn. lf,.!ICKT11cliHlllfPOaaH (900M01KHQCTI. BW,llCJJCKH.t K!lH OT.QC.'lCIOOI ar .Eq>)Tlt:'( 3.kTlUKla); - o61.cn npc.iUl3.JHa'fCH ,IJ,.'UI HCnQJU.JOBaHK.l. TC"tCHffC 6o11cc 'ICM 12 M~11; -~ o6w:tcra HC ~"CMalpHa.aCTCJ: 11 TC'tCIOfC 12 Mcc.tl.IC•; - o6loCrrr HC JU(CC'T M3TCpttam.H0-9ClUCCTllCHHOH lflopww; - ncpBOHll'G..'ll>Ha.I ct0HMocn. o6loCrrra MOJKCT 6wn. ~ OIIpC.llC.ISCK3.
48 I MOPO (IAS) 1 )(ctOKMOC1lo npH06percHHJI 33 BW'fCTOM )Sa:ioii OQCHl'.Jt DI.Meta ctOHMOC1lo npH06percHK.l ]3. Bi.rten)M 3MClp110aJ.tHH
49
awopnoawm K.'IH CTOHMOC1lo ncpcoUCHkM 33 aW'fCTOw awopnoawnc)
Paapwnte A>U fi:a)K.!l;Oro MaCCa UTHI09 C HCOnpe.!lCJICtfffWM cpoKOM ROJlClHOro
MCCl>O(IAS) 381:3:::.HJl~i:=::ro· nHlpopMaUHH 0 H3.Jllt'IHHH IOJMO>KHJ.l..'X
nptoHllKOll o6ccuemu
npHMCK.ICMWC CJ>OKH H MC'T"OAW
SO fMCOO(IAS)38):=~::"::::::x HCTIO..UlOaaHJU
nop-.®IC )'fCTa UlpaT Ka CO']AaHHC
HCMaT'CpHa.JD.HWC aKTitaw npoacpDO'TCll Hll o6cc1.1CHHaaHHc Hll ll:OHCU. IWIOJ.Oro OT"fCTHoro roAa.
CpolC l10J1C'.IHOro HCHHKMH llO~'MCHraMH HCKpC.ZnmfOli 4JHHaHCOllOli opramoawm. tp}'llOBWMH H (K!lH) k0Jl1JCJITT(llHWMH .a.oroeopaMH, H OTp3llQJOT"CJI: • 6yxra.nepcs:ow )'fCTC • ncpHO.ZlC JIO'.JHKICHOllCHK.I o6can:.J11oCTB.
IICHCHOHHW."( P.'13HOfl C ycraHOB.llCHHWMH Swn.naTa.\lH HCT
l.!lMCkOlfTHPOlaHHOli CTOKMOCTH A!lI
onpe.QCJlCHH.l pa1Mepa o6.:33Tt:JlioCTU no
54 I MCOO (IAS) 19 ncHCHOHHOMY o6ccnc'fCHKK> H )06.caTClUoCrll no ncttCHOHHOM}' o6ccnc'ICHKK> HCT C'OOTBCTCB}'Kllll.CJi CTOHMOCTK BIUla,!l,3.
pa6omHKOa • OTHOWCHMH TCIC)'W.Cro
nepHOAa
~
~
flop.UOK npH3H3lUUI CTQHMOCTH BK.'laAil
npCJJ.WJ:IJ'WCH c.'l)'Jk6w pa6oTHuroB, .!q>)'mC nO,'tOOKeHlU, CHl3JIHWC C
55 IMCci>Q(IAS) 19l:;3H3*;::: .. ~mcaMno OKOH'WiHH Tpy.!lOBOii JlCneJU,KOCJR, HC
OrpaHH'fCHHW..X 4JKXCHp)'CMWMH
MCO lnopuoK npinHaHIU u flOC.llC,!1}10UlCro 56 I (IFRS) 5, )"iC'Ta .ItOJXrocpo'tHWX 3Imm0B,
MCO (IAS) I npc4H3lKa'ICHHWX .D..'tl npo.!WKH
MCO lnopo.oK npKJttamu: u not.lleJl)lOWCro 57 I (IAS) 37, )"'fern pclCpBO• - ouen0 (IAS) J9h"tcra, npcicpaweHHJ1 np10tta.HHJ1 KpC.'llfTOpcKOli ~JtlkCHHocnt
noJJOlKCHHii, ClllOaHHMX c 0Tpa)KtHHCM • Ol'ICTHOCTM llOlw.lrpa*ACHHR pa6KCT 6wn. ttaAC*ffO OUCHCHa
HKaHCOBOli apeH.!lW HCT
l0 (IFRS) 7 pcxp11uoro lClilHraJl3
Ilopll.!IOK npKlKaHHJI, OUCHKH.
noc.nc.!IJlOWCJ"O )"iCTa. npciq>a.WCHHJI
MCOO (IAS) 12lnpHJH3.HHJI OTJJOIKCHHOCO KaJIOf'OllOfO amtaa H OTJIOIKCHHOro Ha110ro110ro
o6Al3TC.1M:Tlla
Co6cneKHWC aKlnUl. BWJ:)'IL'lCHHWC y 3.XllHOHCpoB, tpa.KrytOTC• k3.k. HCBWJl)'IUCHKWC 3.ntHH H BW'lHI'atOTCI: Kl co6cmcHHOro xarurra.'13.
PClCpllHWA 1a1.mrra.n ~B.MCT co6oi'i pe3Cp•, roropwtt Ko,.mamu COl.ll.3CT Ja C'fCT ffCPOCnpcacncHHOH npH6WJJH • cooncTCTIIHH c 1a.KOHCl.!13TCJUCl'BOM Pel> o6 akUHOffCPHWX o6LQCCJBa.ic H YcruoM KoMrtaHHH
0rJlO)f(:CHHWC H3.;10f'OBWC aKTit•W H o6caTC:1ioCJU paoc•nfTWBaJOTC• c KCDOJUo30B3HHCM MC11U3 o6na1cm.c111 • OTIIOWCHHH BCCX BptMCHHW.X pa:nou(. BOJHIOOUOWHX MOKJJJ' HallOJ"OBOii 6aJoK aimtBOB H o6naTCJ11oCTI1 H HX 6a.Jta.HCOllOli croHMocn.H>. Or.'IO:itreHHWC KaJl.Ol'J{ HC pacc'IKTWBaJOTC~
AM CJl)"l3Cll, kOf.lUl OfJIOJKCHHWH KaJIOI" aQ]HHkaCT npH ncpaoKa'la.!UoHOM npHlH3HHH 8"-rHBOll HJIH o6caTC11a.T9. pcl)'Jll.TaTC c.ACJlJQl, HC n .. UJOWCliol o61'CJUIHCHHCM 6HJHCCa ff HC OJCalWll3K>UtCl'i Ha MOMCtfT COBCpWCHIUI BJIKJIHJU. HH Ha Ha.'lOroll)lO HH Ha )"ICT'H)'tO npH6WJJ .. HJnt )'6WTOK.
Or.llO)ICCHHWC IWlOrH OllCHHlllO'I'CJ: no H3.110roBWM crasnw, KOTOpwc .ziclfcB)lOT Mu q,a,.."TH'lccKH .11CHcn)10T Ha ortCTH}lO aal)'. H, kBK O*KA3eta., 6y.D)T npHMeHJ111.C.1 • ncpHOJIC, ..or.M aKTHB 6yACT pea.'lH30BaH IUlH o6ca:rc.m.crao norawc110. Or.'lO>KCHHwii HaJ1oro11wA alCI'HB y•tKTWBaCTC• • TOH CTCflCHK. • KOTOpOJ'i: C)'lllCCTB)'CT lllCpO.ITHOCT\. TOro, 'fTO 6yACT nO.IJ)"fCH.3 KaJl.Oroo6naracMa.t npH6WJl~. II omOWCHHH kOTOpoii: .lUlHHaJI 8W"IKT3CMU BJlCMCHHa.t palHHl.13 MO*CT 6wn. HCROJl .. 'lO&atta
40
f1ononHumenbHaR conymcmey10U{aR uHcjJopMa4un 1< eoiJoaou 6yxaanmepcKou (cjJuHaHcoaou) om'lenmocmu flu6epmu CmpaxoeaHue (AO) 3a 2017 aoa
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