nPMnO>KEHME KbM Cl»MHAHCOB OT"lETHa .Q33.QTn •..•Koon

3a nepHoAa, 3aB'bpWBalq Ha 31.12.2015r.

I. OIiIIJ,A HH<DOPMAIUUI

1.Y'IpeASlBaHe H perMCTpal.l.MJI

,lJ,33,lJ,Tnu Koon e rpa>KAaHCKO APY>KeCTBO Y4peAeHO Ha 28.02.2012 r., CbC CeAaJll.1~e iii

aApec Ha ynpaBJleHlile COCPIiISl,pa~OH KpacHa nOJlSlHa YJl.HIiIKOJla MywaHoB 116, iii C npeAMeT

Ha Ae~HoCT - opraHIiI31i1paHe iii iii OCb~eCTBSlBaHe Ha CbBMeCTHa CTonaHCKa Ae~HoCT B

06JlaCTTa Ha :Y4aCTlileTo iii 1i13nbJlHeHlileTO Ha o6~eCTBeHIiI nopb4KIiI C npeAMeT AOCTaBKa Ha

xpaHIiITeJlHIiI npoAYKTIiI, HanlilTKIiI iii HaTYpaJlHa MIiIHepaJlHa BOAa.

II. C'IeTOBOAHM nonMTMKM

2.1. 6a3a 3a M3rOTBJlHe Ha rOAMWHMJI ~MHaHcoB OT'IeT

HaCToSl~IiISlT cpliIHaHcoB OT4eT e 1i13roTBeH B CbOTBeTCTBlile C 1i131i1CKBaHIiISlTaHa npIiIJlO>KIiIMIiITe

HaL\IiIOHaJlHIiI CTaHAapTIiI 3a cpliIHaHcoBIiI OT4eTIiI 3a MaJlKIiI iii cpeAHIiI npeAnplilSlTIiISl (HC<l>OMCn

IiIJlIiI CC).

,lJ,PY>KeCTBOTOBOAIiI CBoeTO TeKY~o C4eTOBOACTBO iii 1i13roTBSlCBOIiITe 0cpIiIL\liIaJlHIiI cpliIHaHcoBIiI

OT4eTIiI B CbOTBeTCTBlile C 1i131i1CKBaHIiISlTaHa 6bJlrapCKOTo TbprOBCKo, C4eTOBOAHO iii AaHb4HO

3aKOHOAaTeJlCTBO.

HaCToSl~IiISlT cpliIHaHcoB OT4eT e 1i13roTBeH nplil cna3BaHe Ha nplilHI..\liIna Ha IiICToplil4ecKaTa

L\eHa, MOAlilcpliIL\liIpaH B onpeAeJleHIiI CJlY4alil C npeOL\eHKaTa Ha HSlKOIiIaKTIiIBIiI 1iI/IiIJlIiI naCIiIBIiI

no TSlXHaTa CnpaBeA1lIilBa IiIJlIiI APyra CTO~HOCT, KaKTO TOBa e nOC04eHO Ha CbOTBeTHIiITe

MeCTa.

BCIiI4KIiI AaHHIiI onOBeCTeHIiI 3a nepliloAa ca npeACTaBeHIiI B HaCTOSl~IiISl cpliIHaHcoB OT4eT B

XIiIJlSlAIiI6bJlrapCKIiI Jlesa(xIiIJl.JlB.)

2.2. C'IeTOBOAHM npMHI.I.MnM

<l>IiIHaHcoBIiISlTOT4eT Ha APY>KeCTBOTOe 1i13roTBeH CbrllaCHO npliIHI..\liInlilTe 3aJlO>KeHIiI B 3aKoHa

3a c4eToBoACTBOTO, KOIiITOca:

• TeKY~o Ha41i1CJlSlBaHe

• Ae~CTBa~o npeAnpliISlTlile

• npeAna3JlIiIBOCT

• CbnOCTaBIiIMOCT Me>KAY nplilxoAIiITe iii pa3xoAIiITe

• npeAliIMCTBO Ha CbAbp>KaHlileTO npeA cpopMaTa

• 3ana3BaHe nplil Bb3MO>KHOCTHa C4eTOBOAHaTa nOJlIiITIiIKa OT npeAX0AHIiISl OT4eTeH nepliloA

• He3aBlilCIiIMOCT Ha OTAeJlHIiITe OT4eTHIiI nepliloAIiI iii CTo~HOCTHa Bpb3Ka Me>KAY Ha4aJleH iii

KpaeH 6aJlaHC

UeJlTa Ha C4eTOBOAHaTa OT4eTHOCT e IiIHcpoPMaL\IiISlTa, npeACTaBeHa BbB cpliIHaHcoBIiISl OT4eT

Aa oTroBapSl Ha 1i131i1CKsaHIiISlTa3a pa361i1paeMOCT, YMeCTHOCT, cpaBHIiIMoCT iii Aa IiIMa

CTo~HoCTHa Bpb3Ka Me>KAYHa4aJleH iii KpaeH 6aJlaHc.

06pa6oTKaTa Ha C4eTOBOAHaTa IiIHcpopMaL\IiISl ce 1i13BbpWsa C nn "A)f(YP 7".

1

npe3 OT4eTHaTa 2015 r. APY>KeCTBOTO He e l.13BbpWBa1l0 TbproBcKa Ae~HOCT, Tb~ KaTO

CPYHK~l.1l.1Te My no l.13nbIlHeHl.1e Ha 06LlleCTBeHl.1 nOpb4Kl.1 C npeAMeT - AOCTaBKa Ha

XpaHl.1TeIlHl.1 npOAYKTl.1, Hanl.1TKl.1 l.1 HarypallHa Ml.1HepallHa BOAa ca l.13BbpWBaHl.1 OT "Koon-

TbprOBl.151 l.1ryPl.13bM" AfJ..

III. Aect>HHHI.I.HRH Ol.l.eHKaHa eneMeHTHTe Ha C'IeTOBOAHHR 6anaHc

3.1.A"bJ'II'"OTpaMHHMaTepHanHH H HeMaTepHanHH aKTHBH

AbllroTpa~Hl.1Te MaTepl.1aIlHl.1 aKTl.1Bl.1 ca OlleHeHl.1 no lIeHa Ha npl.1A06l.1BaHe, BKIl104BaLlla

nOKYnHaTa l.1M~eHa l.1BCl.14Kl.1pa3XOAl.1 AO BbBe>KAaHeTO l.1MB eKcnlloaTalll.151 l.1ca HaMalleHl.1

C Ha4l.1ClleHaTa l.1MaMOpTl.13alll.151l.1nOClleABaLlla 3ary6a OT 06e3l1eHKa(aKo l.1MaTaKl.1Ba).

Bb3npl.1eT CTo~HoCTeH npar B pa3Mep Ha 700 /ceAeMCTOTl.1H/ lleBa.

KbM 31.12.2015 r. APY>KeCTBOTO He pa3nOllara CbC C06CTBeHl.1 AbllroTpa~Hl.1 Marepl.1aIlHl.1 l.1

HeMaTepl.1aIlHl.1 aKTl.1Bl.1.

3.2. AMOpTH3al.l.HR Ha A"bJ'Il'"OTpaMHHTeaKTHBH

ApY>KeCTBOTO Ha4l.1Cll5lBa aMOpTl.13alll.151 Ha AbllrOTpa~Hl.1Te MaTepl.1aIlHl.1 l.1 HeMaTepl.1aIlHl.1

aKTl.1Bl.1 KaTO nOClleAOBaTellHO e npl.1llaraH Ill.1He~Hl.151MeTOA Ha 6a3a nOlle3Hl.151 >Kl.1BOTHa

aKTl.1Bl.1Te, KO~TO 3a APY>KeCTBOTOe KaKTO ClleABa:

• MaWl.1Hl.1l.1o60PYABaHe - 3.33 rOAl.1Hl.1;

• TpaHCnOpTHl.1 CPeACTBa 6e3 aBTOM06l.11ll.1- 10 roAl.1Hl.1;

• aBTOM06l.11ll.1- 4 rOAl.1Hl.1;

• KOMnIOTpl.1, cocpryep l.1M06l.1IlHl.1 TellecpoHl.1 - 2 rOAl.1Hl.1;

• APyrl.1 - 6.67 roAl.1Hl.1.

npl.1llaraHl.1Te aMOpTl.13a~l.10HHl.1 HOpMl.1 no CB051 pa3Mep CbBnaAaT C AaHb4HO npl.13HaTl.1Te

aMOpTl.13alll.10HHl.1 HOPMl.1.

AMOpTl.13a~l.1l.1Te ce Ha4l.1Cll5lBaT OT Mecella, ClleABaLll Mece~a Ha npl.1A06l.1BaHeTO Ha

AbllroTpa~Hl.151 aKTl.1B l.11ll.1BbBe>KAaHeTO My B ynoTpe6a.

KbM 31.12.2015 r. APY>KeCTBOTO He OT4l.1Ta aMOpTl.13alll.151 Ha AbJlrOTpa~Hl.1 MaTepl.1aIlHl.1 l.1

HeMaTepl.1aIlHl.1 aKTl.1Bl.1.

3.3. 06e31.1.eHKa Ha aKTHBHTe

KbM AaTaTa Ha CbCTaB5IHe Ha 6allaHca APY>KeCTBOTO npepa3r1le>KAa 6allaHcoBaTa CTO~HOCT

Ha aKTl.1Bl.1TeCl.1c lIell Aa ce onpeAelll.1 Aalll.1 l.1Ma l.1HAl.1Ka~l.1l.1,4e CTo~HoCTTa Ha AaAeH aKTl.1B

e 06e3~eHeHa.

ApY>KeCTBOTO npaBl.1 l.1HAl.1Bl.1AyaIlHa npe~eHKa 3a BCeKl.1 aKTl.1B l.1 B CllY4al.1Te, KoraTO

Bb3CTaHOBl.1MaTa CTO~HOCT Ha AaAeH aKTl.1B e nO-Hl.1CKa OT HeroBaTa 6allaHcoBa CTO~HOCT, TO

nOClleAHaTa ClleABa Aa 6aAe HaMalleHa l.1 CYMaTa ce OT4l.1Ta KaTO 3ary6a OT 06e3l1eHKa.

Bb3CTaHOBl.1MaTa CTO~HOCT e nO-Bl.1COKaTa CTO~HOCT OT HeTHaTa npOAa>KHa ~eHa l.1

CTO~HOCTTa B ynoTpe6a Ha eAl.1H aKTl.1B.

ApY>KeCTBOTO He e npaBl.11l0 06e3~eHKa npe3 2015 r.

3.4. MaTepHanHH 3anaCH

CTOKOBO MaTepl.1aIlHl.1Te 3anacl.1 B APY>KeCTBoTo BKIl104BaT MaTepl.1alll.1, ropl.1BO l.1 CTOKl.1.

MaTepl.1aIlHl.1Te 3anacl.1 ce O~eH5IBaT no lIeHa Ha npl.1A06l.1BaHe l.11ll.1HeTHa pealll.13l.1pyeMa

CTO~HOCT. OlleHKaTa Ha nOTpe6lleHl.1eTO Ha CTOKOBO- MaTepl.1aIlHl.1Te 3anaCl.1 ce l.13BbpWBa no

2

MeTOAa CpeAHa npeTemeHa 14eHa. npe3 OT4eTHaTa 2015 r. APY)f(eCTBOTO He OT4l.-1Ta

MaTepl.-1aIlHl.-13anaCl.-1.

3.5. B3eMaHMJI

B3eMaHl.-1~Ta B lleBa ca 014eHeHl.-1 no CTo~HoCTTa Ha T~XHOTO Bb3Hl.-1KBaHe. He e OT4l.-1TaHa

06e314eHKa. KbM 31.12.2015 r. B3eMaHl.-1~Ta ca B pa3Mep Ha 18 Xl.-1Il.IlB. l.-1ca OT cBbp3aHoTo

1ll.-114e- "Koon - TbprOBl.-151 l.-1ryPl.-13bM" A/J..

3.6. napM~HMCPeACTBa M eKBMBaneHTM

napl.-14Hl.-1Te CPeACTBa B lleBa ca 014eHeHl.-1 no HOMl.-1HaIlHaTa l.-1M CTO~HOCT, a napl.-14Hl.-1Te

cpeACTBa B 4Y)f(AeCTpaHHa Ballyra no 3aKllI04l.-1TeIlHl.-151 KYpc Ha 6H6 KbM 31.12. 2015r. KbM

31.12.2015 r. APY)f(eCTBOTO He pa3nOllara c napl.-14Hl.-1cpeACTBa.

3.7. TeKY~M 3aA'bJI>KeHMJI

TeKYIlIl.-1Te 3aAbll)f(eHl.-151 B lleBa ce 014eH5IB5IT no CTo~HoCTTa Ha T5IXHOTO Bb3Hl.-1KBaHe

ApY)f(eCTBOTO He e npeAOCTaB5IIlO 06e3ne4eHl.-151 Ha 3aAbll)f(eHl.-1~.

B Kpa51 Ha OT4eTHl.-1~ nepl.-10A APY)f(eCTBOTO He OT4l.-1Ta 3aAbll)f(eHl.-1~.

3.S. CrOKoBo-MaTepManHM 3anaCM

(Xl.-1Il.IlB.)

BMAOBe CTOKOBO-MaTepManHM 3anaCM 31.12.2015 •...B 31.12.2014 •...B

CTOKl.-1 0 0

06~o 0 0

3.9. AaH'b~M B'bpxy ne~an6aTa

AaHb4Hl.-1~T np014eHT 3a KopnOpaTl.-1BHl.-151T AaHbK e 10 % BbPXY o61laraeMaTa ne4all6a.

IV. npM3HaBaHe Ha npMxoAM M pa3xoAM

npl.-1XOAl.-1Te OT npOAa)f(6l.-1 l.-1pa3XOAl.-1Te ca Ha4l.-1C1l~BaHl.-1 B MOMeHTa Ha T~XHOTO Bb3Hl.-1KBaHe,

He3aBl.-1Cl.-1MO OT napl.-14Hl.-1Te nOCTbnlleHl.-151 l.-1 nllalllaHl.-1~.OT4l.-1TaHeTO l.-1 npl.-13HaBaHeTo Ha

npl.-1XOAl.-1Te l.-1 pa3XOAl.-1Te ce l.-13BbpWBa npl.-1 Cna3BaHe Ha l.-13l.-1CKBaHl.-151Ta3a npl.-14l.-1HHa l.-1

CIleACTBeHa Bpb3Ka Me)f(AY T~X.

Pa3XOAl.-1Te ce OT4l.-1TaT KaTO pa3XOAl.-1 3a Ae~HOCTTa no OKOHOMl.-14eCKl.-1eneMeHTl.-1, qmHaHCOBl.-1

pa3XOAl.-1, l.-13BbHPeAHl.-1 pa3XOAl.-1 l.-1 pa3XOAl.-1 3a AaHb414l.-1 BbPXY ne4all6aTa. Pa3XOAl.-1Te 3a

B~Ka CAellKa ce npl.-13HaBaT eAHoBpeMeHHo c nOIlY4eHl.-1Te BbB Bpb3Ka c T5IX npl.-1XOAl.-1

(npl.-1HUl.-1n Ha CbnOCTaBl.-1MOCT Me)f(AY npl.-1XOAl.-1Te l.-1pa3XOAl.-1Te).

V. ApY •..M OnOBeCTJlBaHMJI

3

AP'f}!{ecTBOTO He nOAlle>K1-1 Ha He3aB\.1CI-1M <pI-1HaHCOB OAI1T OT per\.1CTp\.1paHI-1 OAI-1TOPI1,

CbrnaCHO 411. 38 OT 3aKoHa 3a C4eTOBOACTBOTO. CbCTaBH14Te 4aCTl4 Ha HaCT05l~11S1 <p\.1HaHCOB

OT4eT ca - C4eToBoAeH 6anaHc, OT4eT 3a np14xOA14Te 14 pa3xOAl1Te, OT4eT 3a napl14HI1Te

nOTOUIII, OT4eT 3a Co6crseHI1S1 Kanl4TaJl \.1 npY1JlO>KeHHe.

S.l. AaTa K'bMKOJITOce 1t3rOTBAIt AaTa Ha 1t3roTBAHe

HaCToSl~I1S1T <pI1HaHCOB OT4eT e CbCTaseH KbM 31.12.2015 r.

HaCTOS'l~I1S1T <pl!IHaHCOB OT4eT e 113rOTBeH Ha 28.03.2016r.

P'bKoBOAl1Ten:

S.2. Cb61tTitA cneA AaTaTa Ha 6anaHca

CneA AaTaTa Ha 6aJ1aHca He ca Bb3HI1KHaJ111 Kopl1rl!lpa~l!I Cb6Vln1S1.

28.03.2016 r.

4