Tasks Compilation 2008 2013

2008 2013
: .. (www.msfo-training.ru)
Dip IFR
,
2012-2013
2011 :
- 3 (IAS 19)
2010 :
- 1 ( );
- 3 ( IFRS 9)
2009 :
- 4 (IAS 19)
2008 :
- 1 ( )
2008 :
- 5b ( IFRS9)
43
63
www.msfotraining.ru
24*.,,
IAS27
IAS34
IAS28
IFRS11
IFRS3
IFRS10
IFRS12
24*C(IAS7)
:
:*2011.35.**IAS22011.2
***
(IAS32)
(IAS39)
24*
IAS1
IFRS1
IAS8,
IAS10
IAS20
IAS24
IAS33
IFRS8
IFRS13
100
22
100
62
72b
13
104b
104
20
100
12b
100
32d
94b
3
100
154
21
65
63
83
14
102
10
64
123
12
73
53
83
254
125
100
113
11
25
254
143
125
45
75
64
19
6
25
2009.
100
100
100
100
100
:102""210
****()
0%
7%
0%
7%
7%
13%
0%
7%
33%
47%
73%
0%
20%
13%
13%
7%
0%
13%
20%
7%
0%
20%
22
72,
62
52
40%
6B4b
cIAS16
73
70
25
25
2009.
25+345 5+1335
63d
6+235
75
25
25
2010.
27%
104d
63
33
254
85
175
75
25
25
2010.
(IFRS9)
84
6+335d
5+535
115
54
25
25
2010.
(IFRS9)
203
42
62
74
203
54
60
33
7
40
2011.
14b
52b
6+32
82
122
40
14
144
40
40
2011.
205
52c
114
203
32
57
cIAS10
40
40
2012.
203
2,54b
203
94
34
7+4,52b
4b
59
40
40
2012.
93%
80%
IAS37,
5B2c
72b
203
27
58
14B4a
40
40
2013.
40
40
2013.
13%
20%
67%
20%
27%
0%
7%
0%
20%
53%
27%
33%
20%
67%
IAS40
IAS38
IFRS5,
IAS36
IAS18
IAS11
IAS17
IAS12
IAS19
IFRS2
IAS23
IAS21
IAS41
IFRS6
:IAS32"";IAS39"";
IFRS7"";IFRS9""
67%
100%
60%
40%
20%
7%
7%
0%
0%
100%
7%
6
****
IAS16
1,
1.
2.
3.
24*
IFRSforSME()
24*
IAS2**
DipIFRrus
DipIFRrus(Checklist)
100
103
10
254
55cd
25
5+735
17
135
103
40
25
25
2009.
54.3
8+334.4
4+33b4.6
65b
56
18
7
25
2008.
254
100
93b
55
9
100
105
95***
19
44.2
63
10
44.5
2+435 7+634.1
95b
33
113
75d
41
25
25
2008.
100
254
83
33
75b
73
115
35
10+43b5
42
25
25
2008.
V
V
www.msfotraining.ru
V
V
V
V
V
V
V
V
V
V
V
V
V
V
40
40
2011.
40
40
2012.
(.)
/
(()
()
IAS12()
IFRS2()
IAS32(
)
IAS37,
()
IAS19
(),
IAS39
V
V
40
40
2012.
V
V
40
40
2013.
40
40
2013.
()
,(),()
(
;)
:
:
:/
1,
1.
2.
3.
:
(/)
:
.
DipIFRrus
V
V
33
7
40
2011.
V
V
25
25
2010.
25
25
2010.
V
V
25
25
2010.
V
V
25
25
2009.
19
6
25
2009.
25
25
2009.
V
V
25
25
2008.
18
7
25
2008.
V
V
25
25
2008.
, 10 2013
1
15 .
(
) 3

.
30 2013 :
$'000
$'000
$'000
320,000
55,000
322,000
697,000
235,000
60,000
295,000
220,000
220,000
88,000
65,000
12,000
165,000
61,000
49,000
10,000
120,000
42,000
38,000
9,000
89,000
862,000
415,000
309,000

( 1 )

(. 2 3)
195,000
185,000
192,000
150,000
115,000
11,000
120,000
75,000
572,000
276,000
195,000
:
(. 8)

170,000
50,000
54,000
35,000
50,000
20,000
220,000
89,000
70,000
48,000
45,000
34,000
22,000
5,000
10,000
70,000
50,000
44,000
862,000
415,000
309,000
:
(. 1 3)
(. 1 4)
(. 1 2)
:
(. 5)
(. 6)

:

(. 6)

1
1 2012 120 . .
:
, . 1 2012
2 40 .
.
50
30 2015 .
. 1 2012 ,
10%.
,
.
1 2012 , 1 70 .
1 2012 :
98 . .
5 . (. 3 ).

1 2012 . :
120 . ,
130 . . 1
2012 4 . 20%
1 2012 .
12 .
.
1 2012 5 .
.

. ,
, 20%.
, , 1 2012 .
2
1 2012 48 . , 80 . .
( 36 .
1 2012 ) .
, , , .

.
30 2013 82 .
.
, 30 2013 2 .
.
1 2012 :
66 . .
.
1 2012
, .

.
3
, .
, . 1 2012

. 30 2013 7.5 . .
1.5 .
6 . .
.
.
4
, ,
. 1 2012 ,
31 2014 . 5 . .
1 2013
. ,
, , .
,
2008 .
.
5
30 2013 , .
, , 14 . .
, , 12 . .
.
- ,
, .
6
8 .
7 . (. 5).
,
.
7
2013 .
. , 30 2013 ,
, , 30 2014
. 5 2013 , 20 . 28 . 31 2013 .
2013 , 30 2013
1.1 . ( ).
, .
,
. , 2013
22 . .
8
60 . , 1
2012 . , 75.6 .
30 2015 .
8%. 30 2015
. ,
, 10%. - ,
30 2013 .
1 / 3 :
79.4 8% .
75.1 10% .
:
30
2013 .
: , 1 . .
(40 )
30 .
30 . , 30 2013
, :
(a) 1 2013 40 . ,
1 . 90
1.20 31 2018 .
31 4% ,
9.9%. . 31
2013
. , , 31 2013
,
. 2013
, . ,
31 2014 2015 , , 31 2016 .
(8 )
(b) 1 2013 ,
. .
1 2013 :
. .
10

20

8
15

10
63
46.5 . ., .
500 . . 1
2013 31 2014 .
1 2013 .
,
.
(7 )
(c) 1 2013 20 . .
23 . ., 1 2013 25 . .
1 2013 5 .
25 . 1.8 . .
1 , . ,
.
(5 )
:
( , ),
, 30 2013 .
,
.
: .
.
(20 )
() ,
. (IAS) 12
, .
,
.
.
.
, .
:
, , ,
(IAS) 12 ,
. -
, (IAS) 12.
(5 )
(b) 30 . ,
30 2013 , :
(i) 1 2012 200 . .
. 30 2013
240 . . , ,
,
, .
.
(5 )
(ii) 1 2013 , ,
, 80 . .
64 . . 30 2013 40% ,
60% 2013 .
(6 )
(iii) 31 2013 200 . . .
, 1 2013 31 2014 .
120 . . , 30 2013 ,
, 30 2014 .
, , 200 . ., 31 2013 ,
, 30 2013 .
(4 )
:
, ( )
, 30
2013 , ,
30 2013 .
: .
, :
, , 25%.
, ,
1 . .

.
(20 )
4
(a)
,
().
1 2012 10 . (
1 . .) . 1
2012 . :
300 . .
6.08 . .
200 . . .
, 100 . . .
, ,
- 50 . . .
,
50 . .
300 . .
31 2013 150 . .
31 2013 1 2013 .
40 , . ,
20 ,
30% . 40-
.
40 ( , ) 20 . .
, , , 8%.
1 , 40 , 4.6
8%.
17.5 . ,
1 2012 6% . 1 2012
28 2013 (
), 100 .
.
:
30
2013 . ,
.
(14 )
(b) 1 2011 200 .
30 2014 :
1,000 , 3-
1 2011 30 2014 30 . .
35 . . 40 . ,
1,500 . 40 . ,
2,000 .
3- ,
.
, , 30
2014 5 .
:
:

$
$
1 2011
4.00
0.50
30 2012
4.40
0.60
4.60
0.75
30 2013
3- , 30 2014 ,
, :
1 2011
30 2012
30 2013
3-
. .
32
39
45
1 2011 , -
3- 1 2011 30 2014
, 30 2012 . 10
30 2013 . , -
30 2014 .
, 30
2012 .
:
30 2013
, , 30
2013 . .
(6 )
(20 )
, 11 2013

()
15 .
3
.

.

.

.

.
Dip IFR
- .
3.
1 .
31 2013 :
:
(. 1)
(. 1, 2 3)
:
(. 4)

(. 5)

( 1 )

(. 2, 3 6)

:
(. 7)
(. 8)

:

(. 5)

$000
$000
$000
280,000
78,500
358,500
225,000
40,000
265,000
200,000
10,000
210,000
85,000
56,000
42,000
70,000
14,000
169,000
527,500
42,000
11,000
109,000
374,000
38,000
9,000
89,000
299,000
160,000
211,396
120,000
115,000
100,000
76,000
5,604
377,000
4,000
239,000
2,000
178,000
1,500
60,000
22,000
83,500
50,000
25,000
75,000
60,000
17,000
77,000
45,000
22,000
67,000
527,500
40,000
20,000
60,000
374,000
34,000
10,000
44,000
299,000
1
1 2012 90 . .
:
, .
1 2012 2 80 .
30 2015 .

31 2015 . 1 2012
25 . 31 2013
[P.T.O.
28 .

, .
,
.
1 2012
. 1 2012
2 60 .
1 2012
:
86 . .
2.4 . .

1 2012 . :
140 . (
80 . ), 160 .
( 92 . ).
1 2012 16
.
111 . ,
120 . .
1 2012 3
.
1 2012 .
8 .
.
1 2012 4 .

.

. , , 20%.
, , 1 2012
.
2
1 2012 40 . ,
1 85 , 74 .
. ,
.
.
1 2012
:
66 . .
1.2 . .
1 2012
, .
31 2013
78.5 .
. 31 2013 4.5 .
. .
4

.
3
,
. .

.
4
31 2013 ,
. , ,
14 . . , ,
12 . .
.
- ,
, .
5

9 . 7.5 .
(. 4).
, .
6 ,
1 2011
. 31 2014 . ,
, 10 .
.
2 50 . :
1 2011
31 2012
31 2013
2 50
2 80
3
36
55
90

31 2014
9.0 .
9.2 .
9.3 .
31 2012 1,104,000
,
.
.

7
1 2011 10
20 . .

.
1 2011 ,
31 2012 18 . .
18 . 31 2012
, 9,5 .
[P.T.O.
30 2021 ,
, 1 2011 .
14,250,000 30
2021 . , 1,500,000
(14,250,000/9,5) 31 2013 .
1,500,000 .

8%. 1 , 9,5
, 48 .
8
20 . , 1 2012
. ,
30.6 . 31 2017 .
1 . , ,
, 31 2013 .
10%.
:

31 2013 .
: , 1 . .
(40 )
31 .
. , 31 2013 ,
:
(a) 1 2012 .
50 . 1 , .
1 . . 31
4 . , 31 2013 . 31 2022
,
10%.
. :
1 2012 1 = 1.40 .
31 2013 1 = 1.45 .
, 31 2013 1 = 1.42 .
(7 )
(b) 1 2012 , ,
. ,
. ,
,
. 1
2012 . 1 2013
20 .
40 . .
10 . , 1 2012 .
, 31 , 10%.
1 2013 31 2013
400 . .
(7 )
(c) 1 2012 , .
.
, .

.
. , ,
.

.

.
. .
(6 )
:
( , ),
,
31 2013 .
: .
(20 )
[P.T.O.
(a) ,
,
. (IAS) 18
, .
:
(i) , (IAS) 18,
;
(ii) , ,
, ,
, .
: . (6 )
(b) 31 .
, 31 2013 , :
(i)
1 2013 .
- 450 . . ,
50 . ,
400 . .
20 . ,
31 2013 . 30 2013
380 . .
(2 )
(ii) 31 2013 ,
.
, ,
. 2 2013
. ,
, .
2 5 2013 .
:
1- 2-
$000
$000

320
300
160
150
( )
10
(4 )
(iii) 30 2012 2 . .
1.5 . ,
3.5 . . ,
5% . ,
.
30 2017 3 . 221 . .
,
10%.
(4 )
(iv) 30 2012 ,
.
600 . ,
1,007,557 . 30 2015 .
8%.
1 , 3-
8%, 79,4 .
(4 )
:
,
, 31 2013 ,
( (ii)) , 31 2014 .
: .
(20 )
[P.T.O.
,

(). , ,
,
:
(a) ,
. ,
. , ,
.
,
.
, ,
, . , , ,
,
.
(10 )
(b) . ,
- , ,
. , ,
, .
.
(10 )
:
, .
: .
(20 )
10
, 11 2012

()
15 .
3
.

.

.

.

.
Dip IFR
, , 30
2012 , :

$000
240,000
(190,000)
50,000
(7,000)
(10,000)
33,000
15,300
(8,000)
40,300
(10,100)
30,200
4,000
34,200
$000
150,000
(110,000)
40,000
(6,000)
(7,000)
27,000
(4,900)
22,100
(6,000)
16,100
16,100
$000
120,000
(70,000)
50,000
(8,000)
(8,000)
34,000
(7,300)
26,700
(6,700)
20,000
20,000
1
1 2011 80% .
:
32 . . 1 2011
2.50 .
30 . 30
2013 . , 2
, 30 2013 , .
, 1
2011 20 . .
. 30 2012
, 22 . .
,

.
.

1.5 . , ,
. 500,000
.
2
1
2011 . 1 2011 , ,
, 88 . .
, :
, 80 . ,
84 . .
1 2011 2 .
.
[P.T.O.
, 6 . .
,
. 1 2011
18 . .
, 3 . ,
3.2 . . ,
30 2012 .
,
25%.
3

. 1 2011 ,

20 . .
4
1 2011
40 . . 5%.

.
31 2012 10 . .
5
,
, 30 2012 . ,
( ,
) 118 . . ,
, .
6
1 2012 50%
, 50 . .
.
31 2012 10 . .
30 2012 ,
50 . .

.
7
. , 30
2012 , (
20%):
25 . .
( 1 2012 ) 12 . .
30 2012 , ,
, .
.
$000
5,000
4,000
8
1 2011 1,000 2,500
. ,
, 30
2013 . 1 2011
4
5 . 30 2012
5.40 .
1 2011 , 950
. 30 2012 960
.
.
9
1 2011 60 . 85 .
31 2012 .
30 2011 ,
1 . .

1 . , 30 2011 .
31 2012 ,
. 31 2012
60 . 85 . 5 . . ,
4 .
60 . , .
10
1 2011 100,000 10
.
.
. 50,000
.
2 . 30 2012 ,
11 .
.
.
:
,
30 2012 .
(40 )
[P.T.O.
.
, 30 2012 .
,
.
, , ,
:
(a) 1 2011
2 . .
100, 000 . ,
? ,
,
2.4 . 30 2013 . ,
, ,
. ,
6.9%. ,
, .
,
,
, 30
2013 , 2.2 . . , ,
, ?
(7 )
(b) 1 2010 20 . .
,
30 2014 ,
.
, 1 2010 , ,
, 4 . . ,

. 1 2010
1 . . 30 2011
1.1 . , 30 2012 1.2 . . -
, 30 2011 . ,
.
?
(8 )
(c) , 30 2012 ,
.
.
.
,
25%, 1.6 .
75%. , ,
,
. , .
, ,
,
?
(5 )
:
, .
, , , .
, ,
30 2012 .
: .
(20 )
[P.T.O.
(a) ,
.
. (IAS) 18
, .
:
, (IAS) 18:
(i) ;
(ii) ;
(iii) , .
(3 )
(1 )
(2 )
(b) 30 .
, , 30
2012 :
(i) 1 2012
. 400,000 .

.
,
, 31 2013 , ,
.
1% ( ),
.

.

50%
.
,
. 31 2012 ,
25% . ,
101,000 . 30
2012 . 20% 30 2012 ,
81,608 .
.
(7 )
(ii) .
1 2012
50 , 31
2014 .

.
, 30 2012 , ,
, ,
15 . 1.5 .
31 2014 .
,
.
.
15% 18 .
(7 )
:
:
, ,
30 2012 .
30 2012 .
, .
: .
(20 )
[P.T.O.

. , 30 2012 ,
:
(a) 1 2012
.
(
) ,
.
1 2012
:
600,000 .
(
2 ) 2 .
1 . .
1 2012
.
1 2012 , 3.2 . .
1 2012 , 31 2012

3.3 . . ,
31 2012 . 3.3 .
30 2012 . 1 2012
30 2012 800,000
1,200,000 . 30 2012 ,
900,000 .
.
:
,
, 30 2012 , ,
, . ,
,
, .
(12 )
10
(b) 1 2012 ,
. 30 .
.
500,000 . 1
2012 ,
1.2 . 1 2012 ,
.
1 2012 .
10 . .
8% .
10.6 . , 800,000
,
.
. ,
,
750,000 . 1 2012 ,
1 2012 .
:

( )
, 30 2012 , ,
.
(8 )
(20 )
11
, 19 2012

()
15 .
3
.

.

.

.

.
Dip IFR
.
31 2012 :
:
(. 1)
(. 1 4)
:
(. 5)

(. 6)

( 1 )

(. 2)

:
(. 1)
(. 7)
(. 8)

:

(. 6)

$000
$000
$000
267,000
263,349
530,349
250,000
250,000
220,000
220,000
85,000
50,000
40,000
75,000
15,000
175,000
705,349
45,000
10,000
105,000
355,000
36,000
8,000
84,000
304,000
195,000
281,167
476,167
100,000
100,000
55,000
255,000
80,000
100,000
180,000
61,983
35,000
60,000
21,199
178,182
45,000
15,000
60,000
50,000
20,000
70,000
35,000
16,000
51,000
705,349
30,000
10,000
40,000
355,000
34,000
20,000
54,000
304,000
1
1 2010 75 .
. :
, .
1 2010 3
50 .
31 2013
1 . 1 2010 ,
10% .
61,983,471
31 2012 .
2

.
1 2010
. 1 2010
2 .
1 2010
:
45 . .
35 . .

1 2010 . :
100 . ,
110 . .
1 2010 5
. 20% 1 2010 .
35 . ,
38 . . 1 2010
.

.
. ,
( ), 20%.
2

, .
1 2010 ,
, ,
.
, .
31 2012 . ,
, 31 2012 ,
1 2010 .
, 31 2012 ,
25 . ,
( 20%) 5 . . ,
20 . 31 2012 .
, .
.
3
1 2010
4 , , 1, 2,
3 4.
2:1:1:1, .
, 31 2012 ,
, . ,
4 . 31 2012 , (
) 4
70 . .
4 31 2012 75 . .
[P.T.O.
4 :
40%
, 32 . .
.
.

.
5
31 2012 ,
. 15 . ,
12.5 . .
25% .
- ,
, .
6

8 . 6 .
(. 5).
, .
7

.
31 2011
60 . , :
140 . .
80 . .
, 31 2102 , :
28 . .
2 . .
, 25 . .
, 9 . .
1 . .

.
.
- ,
, .
8
1 2011 ,
50 . . 1 . .
1 2011 1.20 1 . 1 2011
60 . ,
1.2 . .

4 . . 31 2012 1.25 1 .
, 31 2012
5 . .
31 2016 58 . .
11.1%. ,
, .
- ,
, .
:

31 2012 .
(40 )
[P.T.O.
31 .
, 31 2012 , :
(a) 1 2011 10 .
. 6 1 2011 30 2011
,
, 3.5 . .
. 1 2011 ,
, , ,
10 .
.
,
. ,
30 2021 :
(i)
3 . ,
.
(ii) 200,000 ,
.

10 . .
12%.
1 ,
, 32.2 . 1 ,
,
34.1 .
(9 )
(b) 1 2011 20,000 100
. 31 2014 ,
,
31 2014 ,
1.60 . :
1 2011
31 2012
:

0.84
1.20
0.90
1.28
1 2011 95
. 31 2012
92 .
(5 )
(c) 31 2012
, ,
. ,
75%, , ,
1 . .
,
.
. ,
800,000 70%. .
(3 )
(d) 10 2012
. 31 2012 ,
800,000 .
960,000 .
150,000
. 15 2012
900,000 .
.
(3 )
:
,
, 31 2012 .
: .
(20 )
[P.T.O.
(a) (IFRS) 5 , ,

, .
:
(i)
(IFRS) 5.
(ii) , ,
, .
.
(iii)
(IFRS) 5.
(iv) ,
.
(10 )
(b)
31 .
1 2011 .
,
1 2011 .
,

1 2011 ,
:
$000

10,000
( 4 ) 25,000

5,000
40,000
1 2011
28 . .
30 2012 31 . .
31 2012 .
,
31 2012 , 3 . .
:
(i)
1 2011
.
(ii)
31 2012 .
(iii) ,
, 31
2012 , .
:
. .
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(20 )
31 .
, , 31
2012 :
(a) 1 2011 .
20 . 3 . 1 2011 .

500,000 . 31
2012 .
1 2011
:
3 .
4.5 .
31 2031 .
1 2011 20 .
, , 9.2%.
1 , 20
9.2%, 9 .
:
,
(
) , 31
2012 .
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(b) 1 2011
30 2011 . 2 . 30
2011 . 1 2011
2 . 30 2011 1.1 . . 31 2011
2 . 30 2011 1.2 . .
30 2011 1.6 1 .
, 150,000 .
5 , 30
2011 , .
, (IAS) 39 : .

(IAS) 39.
:
, .
(
) , 31 2011 31
2012 .
(9 )
(20 )
, 13 2011

()
15 .
3
.

.
.

.

.
Dip IFR
.
, 30 2011 :
:
(. 1)
:
(. 1)
(. 3)
(. 6)
:
(. 4)

(. 5)

( 1 )

:
(. 1)
(. 8)

:

$000
$000
$000
210,000
165,000
120,000
180,000
52,000
15,000
457,000
165,000
120,000
65,000
36,000
29,000
55,000
12,000
132,000
589,000
38,000
7,000
81,000
246,000
35,000
9,000
73,000
193,000
180,000
183,000
90,000
453,000
100,000
67,000
5,000
172,000
60,000
64,000
124,000
20,000
50,000
15,000
85,000
35,000
9,000
44,000
30,000
12,000
42,000
34,000
17,000
51,000
589,000
23,000
7,000
30,000
246,000
21,000
6,000
27,000
193,000
1
1 2010 80 .
. ,
. 1 2010
4 , 1 80 .
30
2012 ,
. 1 2010
20 . . C
22 .
30 2011 . 30 2010 ,
20 .
, 30 2012 .
1 2010 :
41 . .
3 . .

1 2010 . :
50 .
( 30 . ) 70 . (
33 . ).
1 2010 30 .
30 2011 .
60 .
64 . .
1 2010 4 .
30 2011 .
30 .
31 . . 1 2010 .

.
. ,
( , . . 3, 4, 6 7 ),
20%.

.
1 2010 .
2
, 1 2010
5 , ().
. ,
30 2010 ,
.
, 30 2011 ,
, .
, .
, 30 2011 , (
),
50 . .
52 . .
3
1 2010 40% , 52 . .
1 2010 60 . .

. 1 2010 .
4
30 2011 ,
. 16 . ,
10 . .
3
[P.T.O.
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.
5

5 . 4 .
(. . 4).
, .
6
,
.
1 2011 15 . .
. 30 2011
16 . . ,
,
, . ,
, .
7
1 2009 5,000 1,000
. 30 2013 ,
.
1 2009 , 90%
.
, 92% 30 2010
93% 30 2011 .
1 2009 , 1
20 . 30 2010
1 25 , 30 2011
1 28 .
.
,
30 2010 .
, 30 2011 .
8
1 2010 50 . 1
. 5 .
30 2015 .
, ,
. 1 2010 ,
8% . 1 2010
50 .
. 2.5 .
, 30
2011 .
:
1 5
1

5%
784
433
8%
681
399
9
1 2011 ,
. ,
30 2011 ,
3 . . , 30 2011
, . ,

500,000 .
, ,
30 2012 . ,
, .
:

30 2011 .
(40 )
[P.T.O.

30 . ((a) (b)), ,
30 2011 , ,
.
20 2011 .
(a) 31 2011
, , .
31 2011
30 2011
,
. ,
30 2011 , ,
.
15 2011 .

.
:
31 2011 ,
10 . , , ,
, ,
1 . . ,
30 2011 , 10.5 . ,
, , 800,000 .
.
31 2020 . 30 2011
( )
4 . . 30 2011 3.8 .
. 2011
.
, 30 2011 ,
12 . . 1 2011 30
2011
5 . .
30 2011 ,
20 . (
12 . ,
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17 . ,
5 . ).
20 . , .
,
.
:
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, ?
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(iii) .
, , ,
?
: , , ,
.
:
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(ii) 4
(iii) 2
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(b) 1 2011 , ,

12 . . 3 . 1 2011
, ,
, 31 2011 . :
5 .
.
4 . .
1 2011 30 2011 .

.
3 . .

300,000 .
150,000
,
.

, ,
.
.
:
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?
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: , , ,
.
:
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(ii) 2
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(20 )
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[P.T.O.
(a) (IAS) 19 ,

. ,
, .
,
.
.
,
,
. (IAS) 19 .
:
:
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. , ,
.
(ii)

.
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.
:
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(ii) 3
(iii) 2
(8 )
.. (msfo-training.ru): IAS 19 ( 2012 ) ""

. ( )
.
(b) 30 .

.
, , .
:
(i)
1 2010 35 . ,
30 . .
6.5 . .
(ii) , , 30 2011
, 4 . . 30 2011
3.2 . . , .
(iii) 1 2010 5% .
30 2011 4%.
(iv) 6%
1 2010 5.5% 30 2011 .
(v) 30 2011 2 .
.
(vi) 30 2011 41.5 . ,
32.5 . .
(vii) 20 .
:
,
, 30 2011 ,
30 2011
.
: ,
.
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(20 )
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.
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.

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.
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, .
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. ,
, .
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.

.

.

.
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3.

1 ,
, 31 2011 , :

(. 5)
(. 6)
/()

/()

1 2010

,
31 2010
31 2011
$000
470,000
(256,000)
214,000
(18,000)
(19,000)
37,300
(68,000)
146,300
(41,000)
105,300
$000
434,000
(218,000)
216,000
(17,000)
(16,000)
(65,000)
118,000
(33,000)
85,000
$000
226,000
(176,000)
50,000
(15,000)
(17,000)
(44,000)
(26,000)
(26,000)
540,000
105,300
(52,000)
390,000
85,000
(40,000)
192,000
(26,000)
593,300
435,000
166,000
1
1 2009 75 100
, . :
-
,
. 1 2009 6 ,
3.20 .
1 ,
. 30 2011 ,
2 30
2011 . 1
2009 55 . . 31 2010
58 . , 31 2011 64 .
.
, 31 2010 ,
31 2010 .
5 . ,
. 2.4 .
.
, 31 2010 .

.
.
, 1
2009 , 300 . .
240 . , 280 .
. 1 2009
4 . 1 2009 31 2011
.
1 2009 ,
, 30 . ,
30 .

.
2
31 2010 31 2011
, . , 31 2010 ,
.
, . 31 2011
550 . . ,
, .
3 -
1 2010 40% , 75 .
. .

. , 31 2011
, 1.8 . .
4 -
. , 31 2011
, (
331/ 3 % ):
-
- 18 . .
- 12 . .
31 2011 31 2010 ,
, , .

31 2011
31 2010
$000
$000
3,600
2,100
2,700
5
1 2010 ,
(IFRS) 9
. :
31
2010
2011
$000
$000
$000
12,000
15,000

11,000
14,000
15,400
31 2011 19.5 .
4.5 . (19.5 . 15 . ) . ,
, 31 2011 ,
.
, 31 2010 .
6
1 2010 300 . 1
. 5 .
31 2015 . ,
,
. 1 2010 ,
8% .
:
5%
8%
78.4
68.1

4.33
3.99
1 2010
300 . . , , 15
. (300 . x 5 ) , 31 2011
.
7
, 31 2011 ,
.
. ,
.
31 2011 :
, 31 2011
, $000
3,000
1,000
2,000

31 2011
, ,

. .
:
(a) ,
31 2011 ;
(33 )
(b)
, 31 2011 .
.
(7 )
.
(40 )
2 ,
31 . :
1
31 2010
. , 30
2010 . ,
500,000 . .
,
31 2010 500,000 700,000 30
2010 .
31 2010 31 2010
, 31 2010 500,000 700,000
20,000 ( ). 2010
, 30 2010 1.35 = 1
25,000 , .

1 2010 30 2011 .
, . ,

, .
(10 )
2
1 2009 20 . 1 2009
40 .
1 2009 ,
1 . 1 2009
.
36 250,000 .
1 2011 .
1 2009 30 2009 ,
3 . .
31 2029 ,
.
31 2029 2.5 . 31
2029 .
,
, 6% . 1 ,
191/ 2 6%, 32 .
(10 )
:
,
:
(a) 31 2010 31 2011 ;
(b) , 31 2010 31
2011
.
: .
(20 )
3 ( a ) (IAS) 38
.
:
:
(i) ,
(IAS) 38;
(ii) ,
(IAS) 38;
(iii) .
(9 )
(b) ,
. , ,
. ,
31 2011 , :
(i)
1 2009 ,
. 2 .
, 31 2010 .
1.5 .
30 2010 .
. 3 . 6
1 2010 31 2010 . ,
, 1 2011 ,
600,000 10 , 1
2011 .
(ii) 1 2010 .

(IFRS) 3 ,
10 . ,
10 , 1 2010 .
, 5 .
.
1 2010 8 .
(iii) 1 2010
, .
200,000 . ,
1 2010 . . ,
,
175,000 31 2011 . ,
, ,
54 , 185,000 31
2011 .
:
, ,
, ,

31 2011 .
. ,
, .
(11 )
(20 )
7
4 , , :
1
1 2009 20
. 31 2012 ,
. ,
,
1 2009 31 2012 :
10,000 ,
5 10 . .
15,000 ,
10 . .
1 2009 31 2010 , 3
31 2012 8 . . ,
, 31 2011 ,
3 14 . .
1 2009 20
3 . , 31 2009
. , ,
, 31 2012 .
, , 31
2012 12 . 1
2 :
-
10 - 1 2009 .
11.75 - 31 2010 .
11.25 - 31 2011 .
1 2009
4.80 . 31 2010
5.50 , 31 2011 6.50 .
:
(a)
31 2010 31 2011
, 31 2010 31 2011 ,
, 1
.
(8 )
: .
2
1 2009 12 . .
10 .
. 5
.
1 2009 3 . . ,
31 2010, 12 . .
,
.
:
(b)
, 31 2010 31 2011 ,
, 31 2011 , , 2
.
(5 )
: .
8
3
1 2010
. 1 2010
2 . ,
, :
-
- 1 . .
- 2 . .
- 1 . .
, .
1 2010 . 30 2010
, , 7.5 . .
, 1 2010 .
31 2011 . 6 , 1 2010
31 2011 , , , 200,000 .
, 3 . ,
20%.
:
(c)
31 2011 ,
31 2011 , , 3
.
(7 )
: .
( 20 )

2011

1 ,
, ,
31 2011, :
Alpha
$000
240,000
(190,000)
50,000
(7,000)
(10,000)
33,000
18,000
(8,000)
43,000
(12,800)
30,200
Beta
$000
150,000
(110,000)
40,000
(6,000)
(7,000)
27,000
(4,000)
23,000
(7,500)
15,500
Gamma
$000
120,000
(100,000)
20,000
(6,000)
(8,000)
6,000
(7,200)
(1,200)
(1,200)
6,000

36,200
2,000
17,500
1,500
300

( )
1 2005
100% . 40 .
5%. 30
2015 .
2
1 2010 80% .
:
30 . .
1 2010 2 .
25 .
30 2012 , 2
, .. 30 2012 , .
1
2010 15 . . 31
2011 9 . .
,
.

1 . ,
1
, .
400,000 .
3
1 2010
80 . .
.
, :
, 60 . ,
- 66 . .
1 2010 3 .

32 . 10% ,
30 2015
1 2010 8%,
34.55 . .
4 ,

.
1 2010
15 . .
5
31 2011 ,
, . ,
( ,
) 87 025 . .
6
, . , 31
2011 , (
20%):
20 . .
( 1 2010 ) 10 . .
31 2011 31 2010 ,
,

31 2011
31 2010
$000
$000
4,000
2,400
2,500
, 31 2011 ,
20 . 10 . , .
8
1 2006
. 31 2010
7 .
. 1 2010
7 . 500 000
, ,
.
9
1 2010 ,
, 10 , 1 2010 .

31 2010 .
31 2020 3.5 . ( 31 2020 ).
6%.
, 31 2011 ,
350 000 (3.5 . 1/10)
. 6%
1 , 10 , 56 .
10
1 2010 20 . ,
1 = 4 . , ,
31 2013 26.62 . ,
- 10% .
, 31 2011 1 = 5 .
5 . ,
.
11
1 2010
. 1 2010 30 2010
2 . . 1 2010
, ,
5 . 1 31 2010
4 . .
1 2011 . .
12
1 2010 100 . 1
. , 31
2015 1.16
31 2015 . 1 2010
, , 5%.
90.48 . .
.
:
,
31 2011 .
(40 )
2
.
, 31 2011
. ,
.
, ,
, :
1
31 2010
500,000 . 28
2011 . , 30 2011
,

2011 . 31 2012
, ,
. ,
. , ,
6%, . ,
, 30
2011 . , ,
.
(8 )
2
1 2010
10 . 5
400 000 , . 5
450 000 , . 1 2010
,
.
600 000 .
.
, ,
300 000 . , 1
2010 , 5 %
, 184,200 .
.
(7 )
3
1 2008 5 . .
5 .
,
3 . . 1 2010
,
. ,
4
31 2012 ,
200,000 . 2008-2009
2009-2010 , , .
?
(5 )
:
, .
, .
, ,
31 2011 . 1 3
, 31 2012 .
: .
(20 )
3
.
, , 31
2011 . , ,
.
:
(a)
1 2010
. 25 .
. ,
, 2,5 . .
10 ,
, , 6 . .
,
,
.
27.5 .
2.75 . .
,
.
, , 8% ,
1 , 10- ,
(6 )
46.32 .
(b)
1 2011 30 2011
20 . .
, 1 2011
20 . 30 2011 24 . .
1 . ( ) 31 2011 .
24
. .
(6 )
(c)
1 2010 ,
50 . 50 1 2010 .

,
5 .
. 500,000
, 31 2011 . ,
, 8%.
..
,
. 500,000
.
(8 )
:

, 31 2011 .
, .
: .
(20 )
Question 4
,
. , 31 2011 ,
.
:
1
28 2011
. ,
, .
5 2011 31 2011
. 6 2011
. 13 2011

.
:
(a)
20 . ,
(b)
(b)
( )
,
, 10 . .
31 2011 . ,
,
7.5 .
31 2011 .
(c)
,
, 5.5 . .
(d)
,
, 5 . .
(e)
, 31 2011
11 . 2 . .
(f)
, 31 2011
10 . 15 . .

(g)
, 2011
9 . .
(14 )
2
1 2010 250 000 ,
10 .
30 2011 , ,
1 2010 30 2011 .
1 2010 10 ,
, 30 2011 12
. 1 2010
1.80 . 1.90 31 2011
7
.. 1 2010 , . ,
, , 1 ,
200 000 .
(6 )
:
,
, 31 2011 .
,
.

, .
.
(20 )
, 9 2010
:

():
15 .
3
:
A
B ( )

.
.

.

.
Dip IFR
( )
, .
, 30 2010 :
:
(. 1)
(. 1)
(. 13)
:
(. 4)

(. 5)

( 1 )

:

(. 1)

:

$000
$000
$000
165,000
50,000
215,000
100,000
12,000
112,000
100,000
100,000
65,000
37,000
30,000
35,000
10,000
110,000
325,000
32,000
7,000
76,000
188,000
32,000
8,000
70,000
170,000
80,000
140,000
220,000
60,000
56,000
116,000
60,000
54,000
114,000
35,000
20,000
15,000
70,000
30,000
10,000
40,000
20,000
10,000
30,000
30,000
5,000
35,000
325,000
24,000
8,000
32,000
188,000
20,000
6,000
26,000
170,000
1
1 2009 45 . .
:
, ,
, . 1 2009
3.60 ,
1.90 . .

1.00 1 2012 ,
. 1 2009
20 . .
30 2010 24 .
.
20 . .
,
.
1 2009 , ,
44 . .
(), . 1
2009 30 2010
. ,
, .
,
1 2009 , 11 . .

1 2009 . :
38 .
42 . .
1 2009 2 .
10 .
11 . . 30 2010 .

.
2 :
1 2006 15 . , 1
, , . 15 .
.
.
.
3 :
,
. 30 2010
12 . . , ,

( 6).
4
30 2010 ,
. 8 . , 6.4 . .
, 1/3
. 30 2010,
- .
5
30 2010
25 . .
20 . ,
,
. 31 2011 ,
, , .
, -
.
:
20 . , 25 .
, 5 .
.
3
[P.T.O.
6

, ,
. ,
,
.
, , 25%. ,

.
7
,
.
1 2009 .
1 2009 , , .

,
.*
:

30 2010 .
:
25
(25 )
* .. (msfo-training.ru):
2012 IAS 28
.
: 2 , .. 2011. .
3
, .
,
30 2010 . ,
, , .
:
(a)
1 2009 5 . 1 .
3 . 30
5 , 30 2010 .
1 20 30 2019 . , ,
.
1 2009 ,
9% . ,
,
9.45%.
:
5%
9%
1
10
61
42
1

772
642
(6 )
(b)
1 2009 ,
. 10 ,
.
800,000 30
. , ,
, 1 . 1 2009 .

, .
31 2010 , 1.2 . .
,
30 2019 600,000 . ,
, 10%. 1 ,
9 10%, 40.4 .
(11 )
(c)
1 2003 , .
1 . 2 ,
.
, .
,
. 30 2009 ,
3.20 .
30 2010 600,000 3.60 . 30
2010 3.50 .
(8 )
:
,
, 30 2010 .
.
: .
(25 )
[P.T.O.
(a) (IAS) 33
(EPS).
:
:
(i) , (IAS) 33;
(ii) ( )
;
(iii) ,
;
(iv) ,
,
.
(7 )
(b) . , 30 2010 ,
35 . .
. 1 2009 70 .
30 . .
. ,
30 2010 , 12
6
.
31 2009
, ,
, 1.35 .
31 2009 1.80 .
20 . ,
5 . 1 2009
, 23 . ,
7%. ,
, 20%.
, .
1 2011
. .
:
,
30 2010 .
(8 )
(c)
. , ,
.
:
:
(i)
;
(ii) (
);
(iii)
.
(5 )
10
(d) 1 2008 500

.
3 , 30 2011 .
:
100 .
100 .
, 100 . 150 . ,
150 .
150 .
200 .
1 2008 1 20
. 30 2009 1 30 ,
30 2010 1 35 .
30 2009
, , 130 . . ,
, 30 2010 ,
160 . .
:
, ,
30 2010 , ,
30 2010 .
(5 )
(25 )
11
[P.T.O.
(a) .
30 . 1 2008 80% .
:
800,000 ,
.
1 2008 4 ,
1 40 .
5 .

100,000 , .

1 2008 1.3 . .

. .
30 2008 30 2009 , ,
, .
, , , .
, , ,
, 2:2:1.
:
(
)
$000
600
550
450
$000
740
650
400
:
(i) ,

30 2010 , .
(ii) ,

.
(11 )
(b) , 30 2010 ,
, ,
,
.
. ,

, 30 2010 . ,
,
,
.
:
,
, 30 2010 ,

.
- ,
.
(6 )
12
(c) 1 2009
90 . 10 .
.
8 . 30 . 1
, ,
55 . , 70 . .
:
,
, 30 2010 ,
30 2010 .
(5 )
(d) , 30 2010 , ,
, , .
5 .
500,000 .
, 2011 .

4.8 . 2011 .
:
,
, 30 2010 .
(3 )
(25 )
13
, 10 2010
:

():
15 .
3
:
A
B ( )

.
.

.

.
Dip IFR
.
31 2010 :
:
(. 1)
(. 1 2)
:
(. 4)

(. 5)

(1 )

:

:

$000
$000
$000
135,000
139,000
274,000
100,000
15,000
115,000
110,000
110,000
45,000
32,000
27,000
50,000
10,000
105,000
379,000
34,000
4,000
70,000
185,000
35,000
8,000
70,000
180,000
120,000
163,000
283,000
80,000
44,000
124,000
60,000
55,000
115,000
40,000
20,000
60,000
25,000
8,000
33,000
30,000
10,000
40,000
30,000
6,000
36,000
379,000
22,000
6,000
28,000
185,000
20,000
5,000
25,000
180,000
1 :
1 2009 60 . ,
100 . . 1 2009
35 . .

. 1 2009
1.70 .
,
1 2009 .
15 .
31 2011 . 1 2009
, 8% .

, 100 . .
2

1 2009 . :
40 .
( 24 . ) 60 . (
36 . ).
1 2009 30 .
51 .
54 . .
1 2009 3 .

.
. ,
, 30%.
1 2009 , , .
2 :
1 2009 30% , 39 . .
.
1 2009 60 . .

. 1 2009 .
3 :
,
.
.
.
1 2009
15 . .
31 2010 17 . .
, ,
, . ,
, .
4 - :
31 2010 ,
. 10 . , 12 .
. 25%.
.
5 :

5 . 4 .
(. . 4).
- , , 29 2010
5 . 4 . , , .
2 2010 .
:

31 2010 .
:
25
(25 )
[P.T.O.
: 2 , .. 2011. .
3
,
31 . ,
, :
(a) 1 2007 , , 200,000
100 . 90
31 2012 .
200,000 .
6 31 .
( )
8.5%. 31 2008
31 2009 . 31 2009 ,
.
,
2 31 2010 , 31 2011 31 2012 ,
31 2012 . 31
2009
7.5%.
2
31 2010 . 31 2010 ,
.
, ,
.
:
1 :
1
2
3
7.5%
93.0
86.5
80.5
8.5%
92.2
84.9
78.3
:
, ,

31 2008 , 31 2009 31 2010 ,
, 31 2008 , 31 2009 31 2010 .
.
(12 )
(b) 1 2009 .
10 .
400,000 .
, ,
450,000 . 1 2009 ,
.
600,000 .
. ,
300,000 . ,
, 5%.
1 , 10 5% ,
61.4 .
:
, ,
31 2010
, 31 2010 .
.
(9 )
(c) 1 2009 ,
.
200,000 . 1 2009 ,
31 2010 . 31 2010 .
( ):
1 2009 1.20
1 2009 1.25
31 2010 1.30
31 2010 1.35.
, .
:
, ,
31
2010 , 31 2010 .
.
(4 )
(25 )
[P.T.O.
(a) , ,
, . ,
. (IAS) 18
.
:
(i) , ,
(IAS) 18;
(3 )
(ii) (IAS) 18.
.
(5 )
(b) 31 .
, 31 2010 :
(i) 29 2010 .
:
A
B

$
190,000
200,000

$
250,000
300,000
A
2 2010 . .
B
.
, 4 2010 .
30 2010 .
(5 )
(ii) 15 2010 , ,
.
, 10%,
.
(, )
400,000 . 320,000
. 31 2010 240,000
160,000 .
31 2010 .
31 2010 ,
360,000 (400,000 x 90%) .
(5 )
10
(iii) 1 2009
3,000,000 . 1
2009 2,000,000 .
1,200,000 . 1 2009 ,
30 .
.
1 2009 5,000,000 ,
.
,
.

:
31 2010 3,300,000 .
31 2011 3,630,000 .
31 2012 3,993,000 .
(7 )
:
, :
, (IAS) 18, ,
, 31 2010 .
, ,
, 31 2010 ,
31 2010 .
(25 )
11
[P.T.O.

(). , 31 2010 ,
:
(a) 1 2008 . , ,
:

, (. 1)
, (. 1)
,
(. 1)
,

(. 2)
$000
20,000
850
8,000
500
200
500
(250)
400
200
1
2008 500,000 .
.
,
. ,
40,000 ,
.
2
28 2009 ,
. 31 2009
(
), .
31 2009
.
3

30 . , 2008 .
8%.
, , ,
31 2009 ,
300,000 .
4
, .
40 . ,
20 . 2.4 . .
5
,
.
6
31 2010 .
12
:
,
31 2010 .
,
, .
(17 )
(b) 31 2009
, . 1 2010
,
2010 .
:
A
B
31
2009
$000
25,000
22,000
31
2009
$000
15,000
16,000
31
2009
$000
30
40
31
2009
$000
28,000
18,000
A - , 1
2010 . 31 2010 ,
28 . . ,
.
, 2010 . ,
, A 22 .
. , .
B, .
10 2010 .
, ,
18 . (. ). .
:
:
,
31 2010 .
, , 31
2010 , .

.
(8 )
(25 )
13
, 11 2010
:

():
15 .
3
:
A
B ( )

.
.

.

.
Dip IFR
,
, 31 2009 , :

/()

1 2009

, 30 2009
31 2009
$000
360,000
(200,000)
160,000
(12,000)
(12,000)
136,000
20,000
(8,000)
148,000
(36,000)
112,000
10,000
122,000
$000
150,000
(128,000)
22,000
(10,000)
(8,000)
4,000
(5,000)
(1,000)
(1,000)
(1,000)
$000
120,000
(60,000)
60,000
(6,000)
(6,000)
48,000
6,000
(4,000)
50,000
(12,000)
38,000
4,000
42,000
250,000
50,000
122,000
(50,000)
372,000
80,000
(1,000)
79,000
90,000
42,000
(20,000)
112,000
1
1 2008 75% ,
65 . . ,
1 2008 20 . .

.
1 2008
72 . .
, :
1 2008 25 . ,
28 . .
1 2008 3 .
,
, , 2 . 1 2008
, 10 .
, , ,
10 . 1 2008
. 1 2008
10 .
.
2
1 2009 80% .
. ,
2
48.4 . 31
2011 . ,
. 1 2009
, 10% .
1 2009
, ,
, .
16 . 1 2009 , 17 . 1 2009
20 . 31 2009 . ,
31 2009 ,
, 31 2009 .
38 . .
3
31 2009 ,
, , , 82 .
. 2008 ,
, . , ,
, 31 2009 . ,
, .
4
,
.
, 31 2009 , :
16 . .
8 . .
25% ,
.
31 2009 31 2008 ,
, , .

31 2009
31 2008
$000
$000
3,600
2,800
2,000
1,200
5
, ,
, ,
, .
:
,
31 2009 . ,
(. 1 2 ).
: .
:
.
(25 )
[P.T.O.
: 2 , .. 2011. .
3
, .

31 2009 .
. ,
.
, :
(a) 1
31 2009 .
. ,
31 2010 25 . , .
31 2010 .
31
2009 25 . 30 . 31 2010 .
31 2009
500,000 ( ).
, , .
(7 )
(b) 2
1 2008 300,000
10 .
31 2010
1 2008 31 2010 .
1 2008 10 . 31 2009
12.50 .
1.50 1 2008 , 1.60 31 2008
1.75 31 2009 . 1 2008 ,
. , ,
31 2008 250,000
. 31 2009 , 270,000 .
(6 )
(c) 3
1 2009
. 20 .
2 . .
10 .
.
2.5 . .
(6 )
(d) 4
1 2009 12 . .
8 . .
,
2 , 1 2009 .
2 800,000 .
20%.
12 . ,
30 2009 .
(6 )
[P.T.O.
:
,
, 31 2009 .
.
,
, 31 2009 , ,
.
- , ,
, , .
: .
(25 )
(a) (IAS) 37 ,

. , (IAS) 37 ,
.
:
:
(i) (IAS) 37,
. (4 )
(ii) ,
.
(4 )
(iii) , .
(2 )
(b) ,
31 . , 31 2009 , :
(i) 1
1 2009 ,
.
30 2009 . 1 2009
, 4 . .
28 2010 .
, , , 2.4 .
c 1 2009
28 2010 , .
.
(5 )
(ii) 2
1 2009
10 . ,
.
. ,
31 2018
2.5 . . , ,
7%. 1 ,
, 54.4 . 1 ,
10 , 50.8 .
(5 )
(iii) 3
.
, ,
, .
1,600,000 2008
1,800,000 2009 .
, :
85%
.
10% ,
20% .
5% ,
90% .
[P.T.O.

:
,
31
2008
2009

,
, 31 :
2007
2008
2009
$000
$000
$000
40
20
10
36
25
(5 )
:
,
31 2009 . ,
, ,
31 2009 , ,
, , 31
2009 .
: .
(25 )
10
, 31 .
2009
.
1 2009
. X. 1 2009
,
X, .
, , ,
. ,
. 1 2009 . ,
5 , 1 2009 ,
. 2009
, ,
:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
2009
100,000 .
1 2009 960,000 .
4 ,
. 1 2009 1 2009
X, ,
.
1 2009 30 2009 ,
420,000 .
1 2009
, 660,000 .
.
1 2009 1 2009
410,000 .
1 2009 1 2009
6,000,000 .
.

.
. 1 2009 ,
700,000 1 2014 .
. 6%. 1 2009
700,000 , 1 2014
6%, 523,080 .
:
(a) , , ,
.
(5 )
(b) ,
,
31 2009 . , ,
. ,
.
(20 )
(25 )

11
, 10 2009

()
15 .
3
:
A
B ( )

.
.

.

.
Dip IFR
, ,
30 2009 , :

/()

()
$000
240,000
(190,000)
50,000
(7,000)
(10,000)
18,000
(8,000)
43,000
(12,800)
30,200
$000
150,000
(110,000)
40,000
(6,000)
(7,000)
(4,000)
23,000
(7,500)
15,500
$000
120,000
(100,000)
20,000
(6,000)
(8,000)
(7,200)
(1,200)
(1,200)
1
100% 1 2005
. 40 .
5%. ,
30 2009 , .
30 2015 .
2
1 2009 80% .
:
30 . .
1 2009 2 .
25 .
31 2010 , 2
31 2010 . ,
1 2009
14 . . ,
30 2009 , 9 . .
,
.

1 . , ,
. 400,000
.
3
1 2009
80 . .
.
, :
60 . ,
66 . .
1 2009 3 .
.
, , 32 .
. ,
, 10%. 31 2013 . 1 2009
2
8% .
, 34.55 . .
4 ,

.
1 2009
15 . .
5
30 2009 ,
, . ,
( ,
) 86 . . .
6
, . ,
30 2009 , (
20%):
20 . .
( 1 2009 ) 10 . .
, ,
.
30 2009
$000
4,000
2,500

30 2008
$000
2,400
7
, 30 2009 ,
20 . 10 . , .
8 ,
,
. , ,
,
,
, .
,
300,000 .
:
,
30 2009 .
:
.
.
(25 )
[P.T.O.
: 2 , .. 2011. .
3
.
, 30 2009 .
,
. ,
, ,
:
1
30 2009 ,
500,000 . 31 2009 .
, 31 2009
,
2009 .
30 2010 ,
, .
, .
, , 6%,
. , ,
31 2009 . ,
, .
(8 )
2
1 2008 , ,
20 . , 12 . .
:
30 2009
22 . ( 13.5 . ), 30 2010 24 .
( 14.5 . ).
1 2008
40 . .
,
, .
,
, , , . ,
, ,
30 2009
30 2010 . , , ,
, 30 2009 30 2010
.
(7 )
3
1 2006 5 . .
5 , .
,
3 . . ,
30 2009 , ,
. ,
30 2010 ,
200,000 .
2007 2008 , ,
.
(5 )
4
, 30 2009 ,
, , , .
6
. , , ,
800,000 2010 .
, ,
.
800,000 ,
. , 4 . ,
, ,
?
(5 )
:
, .
, .
, , 30
2009 30 2010 .
: .
(25 )
[P.T.O.
,
. (IFRS) 2
.

.
:
(a)
.
(3 )
(b) ,
.
(3 )
(c)
.
(8 )
(d) 30 .
, .
:

1 2007 200 .
500 ,
10 . 30 2010
,
. :
1 ($)
1 2007
30 2008
30 2009
10
11
12
,
($)
500
2.40
190
2.60
185
2.80
188

1 2006 250
,
100 ,
50 , 1 2006 .
30 2009 ,
3 .
31 2010 . :
1 ($)
1 2006
30 2007
30 2008
30 2009
9
10
11
12
($)
500
520
540
600
,

240
235
240
238 (
,
2 )
:
:
(i) ,
, 30 2009 .
(8 )
(ii) ,
30 2009 ,
.
(3 )
(25 )
[P.T.O.
30 .
, 30 2009 , .
(a) 1 2009
.
31 2009 . 1 2009 ,
, 31 2010 .
31 2009
:
(i)
2 .
. 800,000
, ,
.
2010 . ,
1.9 . , 850,000 .
(ii) ,
30 2009 8 . , 1.5 . .
.
(iii)
.
600,000 .
, 30 2009 , 550,000 .
(iv) 300,000
2009 200,000
2010 . 2009
.
(v) .
. 30
2009 5 .
1.5 . 30 .
. ,

, 1 2010 .
300,000 6 1 2010 30 2010 ,
500,000 ,
30 2011 2014 , .
. ,
, 5% .
5% :
1 , = 0.95
1 ,
= 1 86
1 ,
= 2 72
1 ,
= 3 54
1 , =
4 32
10
:
, ,
30 2009 ,
. .
,
.
(13 )
(b) , , 25%.
30 2008 2 .
.
8 . . ,
30 2009 , :
(i)
30 2009 ,
44 . , 27 . .
(44 . ) 30 2009
6 . .
.
.
(ii) 2008 ,
. 1 2009
, ,
. , 900,000
30 2009 .
, 30 2010
.
.
(iii) 1 2009
4,000,000 . 3,000,000
. 40% ,
, 2,200,000 30 2009 .
(iv) 30 2009 20 .
, .
. ,
, 1 . ,
, 30 2009 .
(v) ,
30 2009, .
:
,
,
30 2009 . .
(12 )
(25 )
11
, 4 2009
15 .
() 3
:
A
( )
.

.

.

.

1 ,
, 31 2009 , :

$000
340,000
(210,000)
$000
180,000
(108,000)
$000
126,000
(76,000)
130,000
(9,000)
(12,000)
72,000
(7,000)
(8,000)
50,000
(5,000)
(7,200)
109,000
20,300
(8,000)
57,000
500
(5,000)
37,800
500
(3,200)
121,300
(27,000)
52,500
(16,800)
35,100
(8,600)
94,300
35,700
26,500
94,300
35,700
26,500
121,000
35,700
92,000
26,500

1 2008

,
31 2008
31 2009
232,000
94,300
(26,000)
(20,000)
(15,000)
300,300
136,700
103,500
1
1 2005 60% , 45
. .
1 2005 30 . .

.
1 2005
62 . . ,
20 . 28 . ,
. :
- 16 . 28 . ,
- 32 , 1 2005 .
350,000
, .
.
2
1 2008 42% .
,
.
.
3
31 2009 , 20% ,
, . ,
, , .
. ,
, .
4
1 2008 ,
.
,
.
, .
, 20 . . 28 2009
1.5 .
.
31 2009 22 . .
5
. , 31 2009 ,
( 25% )
:
- 15 . .
( 1 2008 ) - 6 . .
31 2009 31 2008 ,
, , .

31 2008
31 2009
$000
$000
3,300
1,700
2,500
6
, ,
, ,
, .
:
(a) ,
31 2009 .
(19 )
(b) ,
31 2009 . .
(6 )
(25 )
: 2 , .. 2011. .
3. , .

31 2009 .
, .
.
,
. , ,
, :
1
8
. ,
2006 .

.
, 31 2009 , ,
:

31 2009
/()
31 2009

31 2009
A
B
C
D
E
$000
23,000
18,000
4,000
1,000
3,000
$000
3,000
2,000
(3,000)
150
450
$000
8,000
6,000
5,000
500
400
49,000
2,600
19,900
6,000
49,000
2,600
25,900
,
:
, ?
?
?
A, B C ,
D E .
8 ?
(11 )
2
31 2009
. , ,
, , ,
. 28 2009 .
1 2009 ,
30 2009 . :
(a) , , ,
.
30 2009 . 31
2009 20 . ,
, , 10 . .
30 2009 22 . 9
. , .
(b) , 6
, 30 2009 , 15 . .
(c)
. , 31 2009
6 . .
5 . .
(d) 31 2009 ,
, 25 . .
29 . , , ,
.
(e) 31 2009 ,
, 18 . .
2
. , (
) 1.8 . .
.
, ,
.
(14 )
:
, .
: .
(25 )
4. (IAS) 19
, (IFRS) 2
. ,

.
.
:
:
(a) ,

.
(3 )
(b)

, .
(2 )
(c) ,
,
(
).
(6 )

.
:
, 31

,
,

-
2009
2008
$000
$000
36,000
33,000
31,000
6,000
8,000
5,800
30,000
5,700
7,500
5,600
10%
9%
7%
6%
20
20
1 2008 4.2 .
. , *.
:
(d)
31 2009
, 31 2009 .
(11 )
(e) , , ,
(IAS) 19 .
(3 )
(25 )
. ( )
.
5. , 31 2009 ,
:
(a) 1
1 2008 . 50 .
.
400,000 30 .
,
. ,
30 2011 , 48, 50 .
1 2008
8 . 9%
. 1 2008 ,
:
5.5 . .
5 . , 0.5 .
- .
800,000
.

, . ,
,
250,000 .
31 2008 ,
1 2009 . 31 2008 1 2009
500,000 1
2009 , 100,000 .
30 2058
.
:
(i) , ,
31 2009 , .
.
(4 )
(ii)
31 2009 .
,
, .
(9 )
(b) 2
1 2009 ,
8 . .
, ,
6 . .
31 2009 ,
1 . . ,
31 2009 . , ,
31 2009 , 15%.
:
1 2009 2 .
.
, , 200,000
, 1 2009 .
, , ,
4.2 . 1 2008 ,
5 , . .
,
. ,
.
,
. 50,000
40,000
.

31 2009 . ,
40%. ,
1.8 . 30 2009 .
31 2009 .
:
, ,
, 31 2009 .
(12 )
(25 )
, 12 2009

()
15 .
3
:
A
B ( )

.
.

.

.
Dip IFR
( )
.
31 2008 :
$000
:

(.13)
:
(. 4)

(.5)

( 1 )

:

(. 6)

$000
$000
177,000
152,000
329,000
70,000
70,000
90,000
90,000
36,000
32,000
32,000
28,000
28,000
29,000
15,000
83,000
412,000
11,000
71,000
141,000
10,000
67,000
157,000
100,000
70,000
93,000
263,000
60,000
18,000
78,000
60,000
34,000
94,000
55,000
38,000
93,000
25,000
12,000
37,000
20,000
15,000
35,000
21,000
22,000
5,000
26,000
141,000
6,000
28,000
157,000
:

49,000

7,000

56,000

412,000
1 2005 45 . , 30 .
. 1 2005
3 .
, 1 2005 10 .
.
1
2005 (IFRS) 3 .
:
(i)
40 .
50 . , 24 .
30 . .
1 2005 .
1 2005 31 2008
50% 1 2005 .
.
(ii) 20 .
, 10% .
31 .
1 2005 8% .
31 2006 . .
1 , 1
8%, 92.6 . 1 , 2
8%, 85.7 .
(iii) 1 2005 ,
. 1 2005
25 . .
. 1 2005 ,
,
.
, ,
1 2005 .

.
2
1 2007 24 .
1 75 . 1 2007
30 . ,
,
.
1 2007 .
3
1 2008 20 . .

.
.
31 2008 24 . .
4
31 2008 ,
25%
. 15 . 12.5 .
. .
5

6 . 5 .
(. . 4). 30 2008 ,
2 2009 .
[P.T.O.
6
.
25%.
, 2 3
, , 4 ,
.
:

31 2008 .
(25 )
: 2 , .. 2011. .
3
, -.
, ,
, 30 2009 .
1
,
3 .
3 , 31 2008 .
:
1.
2.
,
? ,
( )?
3.
,
, ?
4.
, ,
.
?
(10 )
2
, .
,
. .
, :
1.
, ?
2.
?
?
3.
, ,
(). ,
?
?
(10 )
3
, 1 2008 .
, ,
. -
- ,
, .
. ,
, . , ,
.
(5 )
:
, .
: .
(25 )
() (EPS) ,
. (IAS) 33 ,
.
:
(i) , ,

, .
(4 )
(ii) .
(2 )
(iii) ,
, . ,
.
.
(3 )
(b) ,
31 . , 31 2008 ,
12 . . ,
, 600,000 .
1 2008 30 . . 1 2008
20 . .
1 2008 ,
( , 1 2008
) 1 5, , 2
.
.
1 2008
2 30 . ,
, 31 2007 , 22 .
2007 2008 .
:
( ),
, 31 2008 . (6 )
(c)
, .
:
, , ,
, ,
.
(4 )
[P.T.O.
(d) , 31 2008 , 40 .
1 .
31 2010 . ,
, 31 2008 ,
2 . . 25%.
1 2 .
, 12 .
. 31 2007 -
. 1 50 .
, 31 2008 ,
2 25 .
:
, 31 2008 ,
, .
.
(6 )
(25 )
10
31 . ,
, ,
31 2008 :
1
, , .
31 2007
12 . . 31
2007 8 . ,
20 , 31 2007 . 31 2007 ,
2 . ,
.
.
31 2008 ,
, 400,000 .
30 2008 ,
, 11.5 . . 30 2008
, , 20 2008 ,
11 . . 31 2009 ,
, 31 2008 ,
.
2009 ,
, 10.5 . .
10.5 . ,
28 2009 . ,
31 2009 .
2%
.
:
(a) , 1 ,
31 2008 , , 31 2009 ,
.
. .
(13 )
11
[P.T.O.
2
1 2008
600,000 .
31 2009 , 600,000
28 2009 . , ,
.
1 2008 600,000 28 2009
750,000 .
.
, .

:
1 2008
31 2008
31 2009
28 2009
( )
0.8
0.75
0.70
0.68
($)
50,000
107,143
132,353
28 2009 , 132,353 .
:
(b) , 2 ,
31 2008 , , 31 2009 ,
.
. .
(7 )
(c) 2, 1 2008 ,

28 2009 .
(3 )
(d) , , (ii),
, , 31
2008 , , 31 2009 , .
(2 )
(25 )
12
, 4 2008

()
15 .
3
:
A
B ( )

.
.

.

.
Dip IFR
.
30 2008 :
:
(.1)
(.1 2)
:
(.3)
(.4)
(.2)

( 1 )

:
(.2)

:

(.4)

$000
$000
$000
144,000
113,000
257,000
100,000
100,000
112,000
112,000
40,000
48,000
32,000
30,000
28,000
32,000
800
9,000
97,800
354,800
8,000
70,000
170,000
10,000
70,000
182,000
100,000
158,800
258,800
70,000
39,000
109,000
60,000
56,000
116,000
40,000
20,000
60,000
28,000
8,000
36,000
32,000
10,000
42,000
30,000
18,000
20,000
6,000
36,000
354,800
7,000
25,000
170,000
4,000
24,000
182,000
1 :
1 2007 56 . ,
90 . . 1 2007
30 . .
12 . 31 2009 , 2 ,
31 2009 , .
1 2007
10 . . 30 2008
.
, 90 . .

1 2007 . :
10 .
15 . .
40 .
44 . .
1 2007 .

.
.

1 2007 21 . .
,
.
2 :
1 2006 15 . 25%
, .
, 25% .
.
1 2006 8 .
10% , .
12 2008 , 30 2008 ,

30 2008 .

30 2008 .

.
3
30 2008 ,
. 20 . ,
16 . . ,
.
4

5 . 4 .
(. .3).
.
5
1 2007 , , .
, , 25%.

,
.*
:

30 2008 .
* .. (msfo-training.ru):
2012 IAS 28
.
(25 )
[P.T.O.
: 2 , .. 2011. .
3
. ,
, 30 2008
. , ,
, .
:
(a)
31 2008
, .
5 2008 31 2008 . 6
2008
. 13 2008

.
:
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(ii)
(iii)
(iv)
(v)
(vi)

30 . , , (ii).
( ),
8 . ,
,
. 31 2009 .
, ()
, , 7 . ,
31 2009 .
,
, 6 . .
, 10
30 2008 . 1 .
30 . ,
55 .
.
. , ,
10% . 1 . ,
10
10%, 614 .
11 . 30 2008
2 . .
, 2008
10 . .
, ,
, .
,
.
:
,
, 30 2008 .
(11 )
[P.T.O.
(b)
1 2008 ,
.
30 . .
:
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6 .
. - .
(ii) 15 . 60 . .
, 60 .
40 .
(iii) 9 . ,
5 200 .
200
, 20% . 1
2008 220 , ,
, 200 .
:
, 30 .
, 30 2008 .
, .
(9 )
(c)
1 2008 .
2008 .
. 4 . 1 2008
2 . 1 2009 , ,
, , 30
2009 . ,
. , ,
.
:
:
(i) 2 .
30 2008 .
(ii) - , ,

30 2008 .
, (IAS) 38 .
(5 )
(25 )
: 4 , .. 2011.
.

(). ,
30 2008 :
(a)
1 2008
31 2009 . , .
30 . 31 2009 . 1 2008
30 . 40 .
31 2009 . , .
30 2008 30 . 42 .
31 2009 .
.
, .
(5 )
(b)
1 2007 .
40 . 6 .
800,000 .
30 2008 , 30 2047 . 1 2007
18 .
( 30:70 ), ,
, 6%. ()
( ) 18 . .
1 2007 40 .

. .
(9 )
(c)
200 . 1 2008
,
. .
, 31 2008 .
5,000
. .
, , ,
4,000 .
, 1 2008 .
.
(4 )
(d)
30 2005 80%
190 . . ,
30 2005
, 200 . ( ).
,

.
30 2008 ,
, .
30 2006 30 2007 .

12
, (),
.
:

$ .
30
80
60
170
B
$ .
10
50
30
90
C
$ .
60
40
100
180
66
104

, ,
.
, ,
. EC
30 2008 350 . .
(7 )
:
,
, 30 2008 .
, .
. .
: .
(25 )
13
, 5 2008

()
15
3

A
B ( )

.
.

.

.
Dip IFR
( )
,
, 31 2008 , :

$000
150,000
(110,000)
40,000
(7,000)
(8,000)
25,000
5,000
(4,000)
26,000
(7,000)
19,000
$000
100,000
(78,000)
22,000
(6,000)
(7,000)
9,000
500
(3,000)
6,500
(1,800)
4,700
$000
96,000
(66,000)
30,000
(6,000)
(7,200)
16,800
500
(3,200)
14,100
(3,600)
10,500

1 2007
122,000

19,000
, 31 2008
(6,500)
31 2008
134,500
91,000
4,700
(3,000)
92,700
82,000
10,500
(5,000)
87,500
1
1 2005 80% .
$32 ., .
20
. 1 2005 $2.
$28 .
$35 . $30 . 1 2000
, ()
$16 . 1 2000 40 .
, 1 2005
50% . ,
(40 , 1 2000 ) .
1 2005 $12 .
$15 . ,
1 2005 .
.
, , ,
.
2
1 2007 40% .
,
.
.
3
, 31 2008 , , 25%
. ,
.
.
.
4
, .
, 31 2008 , (
25% ):
$12,5 .
( ) $4 .
31 2008 31 2007 ,
, .

31 2008 31 2007
$000
$000
3,000
1,600
2,000
H
5
, 31 2008 ,
,
.
:
(a) ,
31 2008 .
(18 )
(b) ,
31 2008 .
(7 )
: .
(25 )
[P.T.O.
: 2 , .. 2011. .
3
. ,
, 31 2008
. , ,
. :
(a)
1 2007 ,
. $25 .
,
$2,5 . 10

$6 . ,
,
.
$27,5 . $2,75 .
.
,
.
, ,
8% , $1, 10- ,
46,32 .
(7 )
()
1 2006
. , 31 2007 ,
$4 . .
31 2007
, .
, , , $1 .
10 , 1 2008 .
, 31 2008 ,
$500,000 $400,000
, $5,4 .

,
$4 . , 31 2007 .
, $5,4 ., $9,4 .,
.
(4 )
()
1 2008 30 2008
20 . .
, 1 2008
20 . 30 2008 $24 .
$1 . ( ) 31 2008 .

$24 ., , .
(6 )
()
1 2007 50 .
50 , 1 2007 .

$5 .
.
$500,000, , 31
2008 . , 8%.

.
, ,
. $500,000
.
(8 )
:
, ,
, 31 2008 .
, .
: ,
.
(25 )
[P.T.O.
, 31 2008 ,
:
$000
110,000
(50,000)
60,000
4,000
(5,000)
(10,000)
(14,000)
35,000
(9,000)
26,000
:
1
31 2008 ,
, .
:
70% , .
20% , $3 . .
10% , $5 . .
$1,1 . (70% x + 20% x $3 .

+ 10% x $5 .).
.
,
$400,000. $300,000
31 2008 . $300,000
$300,000
, $100,000.
, ,
, ,
.
2
1 2007 .
$50 .
, 31 2012 $64,4 .
, 31 2012
. 1 2007 ,
, 10%,
$40 . 1 2007
, 31 2012
$50 . .
.
3
1 2008
. , 31 2009 .
, ,
$30 . 1 2008
$10 . .
31 2009 . ,
31 2008 , $2 .
, , $20 .
$12 . ($10 . () + $2 . ())
,
. 121/2% 31 2008 .
,
.
4
1 2007 $20 .
$16 .
$4 . .

$2 ., .
1 2007 30 . (1 2012
) 1 2012
.
5
1 2007 40 . 20
6%, . ($ 1 )
:
1,2 1 2007 .
1,25 31 2008 .
: $3 . (2,4 . x
1,25) , $2 .
(40 . x ($1,25 $1,20)) .
6
, 31 2008 ,
. ,
,
, .
$10 . ,
.
.
$2 . ,
31 2008 .
7
25%. ,
, ,
.
:
,
,
17. ,
.
(25 )
[P.T.O.

. , 31 2008 , :
(a) 1
1 2007 8 12 .
:
$2,00 , $1,20
1 2007 , $0,80 30 2008 .
8%
.
, 1 2
. $3,90 1 2007 .
$4 1 2007 $4,20 31 2008 .
30 2008 1 8
,
. ,
.
$600,000. $350,000
, $100,000
,
, $150,000 ,
.
1 2007
:
, ,
$30 .,
.
1 2007 ,
, $15 . 1 1997 $17,5 .
( $10 .)
, 40 . 1 2007
$22 ., $12 .
.
.
1 2007 ,
,
1 2007 . ,
, $7,5 . ,

$15 .
1 2007 15 .
.
1 2007
. ,
. ,
1 2007 $600,000. ,
1 2007 , $500,000 31 2008 (
1 2007 ).
,
2009 . $20 .
10
, 31 2008 ,
$6 . ( ) $1,5
. 31 2007 , .
31 2008 $18 . ,
, -
, .
$600,000, , .
, ,
.
-
31 2008 .
:
(1) ,
1 2007 .
(10 )
(2) ,
31 2008 .
(9 )
: ,
, , ,
.
() 2
.
31 2007
$6 . $3,6 . 31 2007
31 2007 18 .
.
1 2008 ,
, . 1 2008
$7,1 .,
$80,000. 31 2008 .
1 2008 $7 .
:
, ,
, 31 2008
, 31 2009 .
(6 )
(25 )
11
, 13 2008

()
15
3

A
B ( )

.

.

.

.
Dip IFR
( )
.
31 2007 :
$'000
$'000
$'000
110,000
80,000
90,000
(. 1-3)
173,000
_____-
_____-
283,000
80,000
90,000
(. 4)
30,000
28,000
25,000

(.5)
35,000
25,000
27,000
14,000
12,000
11,000
79,000
65,000
63,000
362,000
145,000
153,000
160,000
60,000
60,000
63,000
25,000
30,000
223,000
85,000
90,000
50,000
24,000
25,000
36,000
13,000
14,000
86,000
37,000
39,000
47,000
19,000
20,000
6,000
4,000
4,000
53,000
23,000
24,000
362,000
145,000
153,000
1 -
60 . 1 1999 , .
60 . .
2
1 2007 48 . 2 . 1
2007 1.45 , 0.55 , 1
2008 . (96 . ),
26.4 . (48 . * 0.55 )
.
10%.
1 2007
(IFRS) 3 . :
,
50 . 60 . , , ,
35 . , 41 . .
1 2007 .
, 1 2007 , 31
2007 .
20 . .
26 . ,
3 . . . ,
1 2007 , 31 2007 .
1 2007 .
, ,
(IAS) 38
. , ,
1 2007 1 . . ,
1 2007 , , 31
2007 .
, 31 2007 , 12 . .
2 . 31 2007 .
. , ,
, , .
1 2007 , ,
.
3
1 2007 17 . .
, ,
. 31 2007 17.5 . .
4 -
31 2007 ,
18 . . 12 .
.
5
5 .
4 . (. . 4).
30 2007 ,
2 2008 . .
6

. , , 25%.
:
31 2007 .
(25 )
: 2 , .. 2011. .
3.
, -.
,
. ,
() , 1 2007 .
,
31 2007 . , ,
.
(a) , ,
2007 . , 2006
. , , ,
? - ? ?
(8 )
(b) , 2007 . ,
31 2007 . ,
2008 . , ,
.
:

$'000
10,000
1,100
1 2007 .
2007 .
1 31
2007 .
2,000
,
.
.
1 2007 .
2,200
1 31
2007 .
2,420
,
10%. 550,000
,
-
.

.
1 2007 .
31 2007 .
880
2007 .
,
10% .
11 ,
8% 12 . ,
.
, ,
. , 2007 ,
2008 ?
(10 )
(c) , 1 2007 10
. 31 2010 ,
, , . ,
, , 2007 ,
:
1,000 400 .
10 .
10 1 2007 11 31 2007 .
2 1 2007 2.25 31 2007 .
, 120 1,000 31 2010 ,
.
, , 2007
. , ,
.
(7 )
:
, . , ,
.
(25 )
4. (IFRS) 8 2006
( ).
:
(a)
, ,
(IFRS) 8.
(3 )
(b)
, . ,
, , (IFRS) 8,
, .
(6 )
(c)
, , ,
.
(7 )
(d)
, 31 .
. . ,
31 2007 , :
D
E

$'000
35,000
$'000
40,000
18,000
9,000
5,000
3,000
$'000
4,100
1,200
600
400
200
$'000
15,500
6,000
4,000
2.000
1,800
35,000
75,000
6,500
29,300
.
:
,
, 31 2007 .
, , .
.
(9 )
(25 )

31 .
, :
(a)
1
1 2007 25 . 1 2007
10 .
. ,
, , , .
, , 1,100,000 ,
, , 5% (
10%). 1 ,
50 5%, 18.30 .
:
(b)
,
, ,
31 2007 , .
.
(11 )
2
1 2001 .
100,000 8 . 20,000 .
.
9.50 31 2006 9.90 31 2007 .
10.10 31 2008 . , ,
15,000 .
:
, ,
, 31 2007 , ,
31 2008 . .
, .
(7 )
(c)
3
30 2007 ,
.
.
, (IAS) 16
, 12 . 31 2006 .
6 . 31 2006 ,
30 .
.
30 2007 12.5 . ,
300,000 . 30 2007 .
12.8 . .
:
, ,
, 31 2007 . :
1 2007 .
1 2007 30 2007 .
30 2007 .
30 2007 .

(7 )
(25 )
10
2013
________
___________
2013

1.
30 2013
$'000
(.6)
(.7)
(.2)
(.11)
553,000
29,000
117,966
82,400
1
1 /2 (. 6)
2 (. 7)
1
7 /2 (. 2)
11/2 (. 11)
782,366
:
(88,000 + 61,000 3,500 (.4))
(65,000 + 49,000
8,000 () ( ))
()
(12,000 + 10,000)

145,500
106,000
1,100
22,000
274,600
1,056,966
1
1
/2 + 1 /2
/2 + 1 /2
1
1
/2

(.4)
(.5)
195,000
/2
111/2 (.4)
31/2 (.5)
(.3)
147,232
194,324
536,556
53,200
589,756
:
(.8)
(170,000 + 54,000 60,000 + 62,454
(.9))
(50,000 + 35,000 1,500 (.3) + 2,900 (.12))
1
42,356
1 /2 (.8)
1
1
1
1
226,454 /2 + /2 + /2 + 1 /2
(.9)
1
86,400
/2 + 1 + 1/2
355,210
:

(48,000 + 45,000 8,000 (
)) ( ))
(22,000 + 5,000)

1 (.3)
85,000
/2
27,000
/2
112,000
1,056,966
40

. . ,
. NB: 80% 40%
1 - :

:

((8,000 15/48)

(12,000 15/60)
,

1
2012
$'000
150,000
5,000
30
2013
$'000
150,000
11,000
(6,000)
98,000
(60,000)
10,000
(4,400)
115,000
(60,000)
8,000
(2,500)
12,000
(3,000)
(2,900)
210,600
221,600
12,000
.2
1
1
/2
/2
.5
1
1
/2
/2
1
/2
1
/2
11/2
(.12)
/2
/2
1
/2
1
/2
1
/2
11/2
(.12)
11,000 (221,600 210,600).

.
4 /2
.2
/2
/2
/2
51/2
.4
2 - ,
()
:
5
(120 . x /6 x 2.40 )
(50 .)/1.103

(30 . x 1.70 )
1 2012 (.1)

$'000
240,000
37,566
51,000
328,566
(210,600)
117,966
1
/2
1
41/2 (.1)
71/2
3
:
(.2)
20%
(11,000 (.1))
$'000
51,000
2,200
53,200
/2
/2
1
4 -
(939 (.8) + 3,851 (.8)

(.7)
(.9)
(80% 11,000 (.1))
(40% x (75,000 66,000))
(14,000 x 1/4)
(12,000 x 1/4 x 40%)
$'000
1
/2
185,000
1
/2 + 1/2
(4,790)
1
/2
(35,000)
1
(5,678)
/2
8,800 1/2 + 51/2 (.1)
1
/2 + 1/2
3,600
(3,500)
1
1
(1,200)
111/2
147,232

(.10)
$'000
192,000
(2,000)
1,100
3,224
194,324
/2
1
1
/2
11/2 (.10)
31/2

6
$000
555,000
(7,500)
5,500
553,000

(8,000 2,500 .1)
/2
/2
1
/2
11/2
1
7 -
$000
55,000
(35,000)
9,000
29,000
( )
,
(12,000 3,000 .1)
/2
1
1
/2
2
8
$000
1 2012 (.1)
30 2012 (10% 3/12)
37,566
939
1 2012
30 2013 (10%)
(38,505)
3,851
30 2013
/2
/2
/2
42,356
1 /2
9
(75,600 x 0.751)
30 2013 (10% x 56,776)
$000
56,776
5,678
30 2013
62,454
1
/2
11/2
10
$000
3,224
(60,000 56,776 (.9))
1
.5
11
$000
80,000
3,600
(1,200)

(. 4)
(. 4)
/2
/2
1
/2
1
11/2
82,400
12 - ,
:
:

(20%)
1
2012
$'000
10,000
12,000
22,000
30
2013
$'000
5,500
9,000
14,500
4,400
2,900
1
1
1
3
.1

2 () 9
, ,
, .
, ,
, , ,

.
36 . .(40 . 90 ).
6 30 2013 1 . 782 . (36 .
. 9.9% 6/12).
37 . 782 . . (36 . . + 1 . 782
. .).
.
, 31 2014 , 1.6 . (40 . . x
4%), .
36 . 182 . . (37 . 782 . . 1.6 . .)
.
.
, ,

, ,
,
,
.
(b)
1
1
1
1
/2
/2
1
/2
/2
/2
1
8
1
, 1 2013 .
,

.
5 ,
,
.
.
()
/2

.
46 . . (46.5 . . 0.5 . .)
17 . . (63 . . - 46 . .)
, .

, , ,
.
7 . . (17 . . 10 . .)
.
, , 15 .
. 6 . .
1
7
5- ,
25 , .
, .
/2
/2
,
3 . . (23 . . 20 . .)
, , 30 2013 ,
300 . . (3 . . 6/60) .
/2
2.7 . . (3 . . 300 . .)
.
600 . . (3 . . 12/60) ,
(2.7 . . 600 . .) .
/2
1
900 . . (1.8 . . 6/12)

, 30 2013 .
/2
900 . . 30 2013 .
/2
5
20
,
,
. ,
.
3 (a)

,
. , ,
,
.
/2+1/2+1/2
/2+1/2+1
12
.
12 ,
,
,
.
/2
/2+1/2
5
(b)
(i)

, .

, 200 . .
40 . . (240
. . 200 . .).
10 . . (40 . .
25%). . ,
, .
,

.
/2
1
/2+1/2
/2+1/2+1/2
/2+1/2
5
(ii)
,
16 . . (80 . . 64 . .).
4 . . (16 . . 25%).

.

38,400 (64 . . 60%).
48 . . (80 . . 60%).

9,600 . (38,400 . 48,000 .)
2,400 . (9,600 . 25%).
, ,
,
.
.

.
(iii) 31 2013
50 . . (200 . . 25%) 30
2013 .
, 30 2013 80
. . (200 . . 120 . .). (80 . .
80 . .).
80 . .
20 . . (80 . . 25%). ,
,
. ,
.
/2+1/2+1/2+1/2
1
/2+1/2
/2+1/2+1/2+1/2
1
/2+1/2
6
/2+1/2
/2+1/2
/2+1/2+1/2+1/2
4
20
(a)
$000
10,000 ,

300
6,080
1,400
700
700
(100)
920

7-

7-

,
8- (
,
)

/2
/2
/2
/2
/2
1
1
/2
/2
11/2
20,000
1
10,000
50
58
108
/2
/2+1/2
1
600
. . (700 . . 100 . )
,
.

,
/2
11/2
1
1
/2
10,000 30% 1/20 4/12

10,000 70% 1/40 4/12

19,892
b)
20,000 - 108
, 30 2013

190
,
,

,
2,000 ,
,

/2
14
/2+1/2
/2
/2
50
2/3
126,667

,
IFRS 2

190 2,000 0.5 2/3
, ,
30 2013
,
126,667
30
2013 (. )
,
(50,000) 200 1,500 0.50 1/3

76,667

/2
/2
1
/2
1
/2
20
2013
2013

31 2013
:
(280,000 + 225,000 + 19,250 (.1) +
6,000 (.1) + 6,120 (.7))
(.1)
(.2)
(.9)

:
(85,000 + 56,000 3,500 (.4))
(70,000 +
42,000 9,000 () ( ))
(14,000 + 11,000)

,
(160,000 + 80,000 (
))
(.4)
(.5)
(.3)

:

(.7)
(60,000 + 50,000 + 900 (.8))
(22,000 + 25,000 + 6,250 (.10))

:

(45,000 + 40,000 9,000 (
)) ( ))
(22,000 + 20,000)

13
$000
536,370
6,000
89,000
77,120
40,000
748,490
+++
6 (.2)
2 (.9)
137,500
103,000
25,000
265,500
1,013,990
++
240,000
224,201
147,752
611,953
84,500
696,453
1
15 (.4)
4 (.5)
28,000
7,387
110,900
53,250
199,537
+
+
76,000
42,000
118,000
1,013,990
40
1 (.3)

. . ,

1 :

:

((92,000 80,000)/16)

((120,000 111,000)/3)

(8,000/4)
,

1
2012
$000
120,000
2,400
31
2013
$000
120,000
4,000
.2
.4
86,000
20,000
115,000
20,000
(750)
9,000
(3,000)
8,000
(2,000)
(6,250)
9,000
8,000
(7,400)
238,000
264,000
26,000 (264,000 238,000).

1,600 ,
24,400 .
1
1
(.10) (.10)
4
4
.2 .4
2 , ()
$000
:
(90 . x 8/9 x 2.80 )

(30 . x 2.60 )
1 2012 (.1)

224,000
25,000
78,000
327,000
(238,000)
89,000
1
4 (.1)
3 :
$000
(.2)
78,000
25% (26,000 (.1)) 6,500
84,500

(28,000 25,000)
(.6)
(.7)
(.8)
(75% x 24,400 (.1))
(40% x (76,000 66,000))
(14,000 x 1/4)
(12,000 x 1/4 x 40%)
14
$000
211,396
(3,000)
(1,128)
233
(900)
18,300
4,000
(3,500)
(1,200)
224,201
1
3
1
+ 4
(.6)
(.7)
(.8)
(.1)
1
1
15
(80 . x 1.80 )

(.6)
(75% x 1,600 (.1))
(40% (2,000 1,200))
$000
5,604
144,000
(4,500)
1,128
1,200
320
147,752
1
1
6
(9.3 . x 0.36 )
, 31 2013 (2/3)
,
,
$000
3,348
2,232
(1,104)
1,128
.4
7
$000
, 31 2012
(14,250 x 0.48)
( )
(6,840 x 8%)
, ,
31 2013 ,
6,840
547
7,387
, 31 2012
31 2013 (1/9.5)
6,840
(720)
, 31 2013 6,120
, (547 + 720)
,
,
1,267
(1,500)
(233)
.4
8
(20,000 1,000)
(10%)

,
$000
19,000
1,900
20,900
(20,000)
900
.4
9 ( )
:
(.4)
(.5)
(.4)
15
$000
74,000
4,000
320
(1,200)
77,120

10 ,
:
:
1
2012
$000
20,000
9,000
8,000
37,000
31
2013
$000
19,250
6,000
6,000
31,250
7,400
6,250
.1
(a) 49 . (50 . 1 .).

(20%)
4.9 . (49 . x 10%).
49.9 . (49 . + 4.9 .

4 .).
21 ,

, (
).
68.6 . (49 . x
1.40).
,
.
6 . 958 . (4.9 . x 1.42).
5.8 . (4 . x
1.45).
,
.
, 72 . 355 .
(49.9 . x 1.45).
, ,
.
2 . 597 .
((68.6 . + 6. 958 . 5.8 . )
72 .355 . ).
(b) 11
,
.
,

.
, 50%
.
, , ,
23
.
16

500 . (10 . x 10% x 6/12).
40.5 . (40 . +
500 . ), 20 . 250 .
.
, , 31 2013 ,
1,012,500 (40.5 . x 1/20 x 6/12).
506,250
.
,
900 . ( (500 . ),
(400 . ))
, 450 . ,
.
(c) 10
.
,
.
( ),
.
,

.
20
(a) (i)

.
.
++

.
, ,
.
++
(ii)
:
,
.
, ,
.
, , .
17

,

.
(b) (i)
400 . . 18 ,
.
20 . ,
,
.
(ii) , 1-
31 2013 .
1- 320 .
, 160 . .
2-
5 , .
, .
, 31 2013 ,
2-
.
2- (150 . )
31 2013 ,
(10 . )
5 2013 , ..
, 31 2014 .
(iii) ,
, , .
,
, ,
.
, .
, 31 2013 ,
100 . (2 . x 10% x 6/12).
.
2.1 . (2 . +
100 . ).
.
(iv) 30 2012 , ,
,
.

, , 13

.
800 . (1,007,557 x 0.794).
600 . .
32 . (800 .
x 8% x 6/12), .
18

832 . (800 . + 32 . ).
.
20
(a) ,

, -
. , ,
:

.
: ,
.
13
,
, ,
.
+++
13 ,
, ,
, .

.
, :
1- ,
.
, ,
.
.
2- , ,
, ,
.
,
. 2-
.
3- ,
.
.
3-
.
(b) ,
.
10
, :
,
F .

, .
19

,
, .
.

:
()
++
10
.

10 ,
( )

.
++
10
.
,
,
.

, , ,
.
, ,
, , 75 .

,
, .
20
10
20
2012
2012

,
30 2012
(.1)
( )
(.2)
(7,000 + 6,000)
(.5)
(.6)
(.7)
(
)
(.8)

(.10))

(.12)

, :
(.13)

, :

$000
365,000
(286,050)
78,950
(13,000)
(26,000)
200
(10,850)
5,000
5,000
39,300
(14,550)
24,750
(950)
23,800
1 (.1)
14 (.2)
5 (.5)
2 (.6)
2 (.7)
1
3 (.8)
2 (.10)
2 (.12)
1,600
23,150
24,750
3 (.13)
1,600
22,200
23,800
40

1
$000
390,000
(25,000)
365,000
2
+
:
: (20% x 5 . )
: (20% x 4 . x 50%)
(4 . x )
(6 . x 12/18)

(.3)
15
$000
90,000
(1,000)
(400)
(2,000)
(4,000)
(200)
(3,450)
78,950
1
1
1
1
1
9 (.3)
14

3 :
$000
:

(88 . + 16.1 . 10 . ())

(4 . x )

(6 . x 6/18)
,
(2.55 . (.4) 1.55 . (.10)
, (.4)

,
94,100
2,000
2,000
(1,000)
24,350
121,450
(118,000)
3,450
1
4
4 ,
$000
:
(32,000 x 2.50 )

:

:

,
(25% x (4 . +
6 . + 200,000 ))
$000
80,000
20,000
20,000
120,000
88,000
4,000
6,000
200
(2,550)
(95,650)
24,350
(.3)
5
+

(2,500 x 960 x 5 x )
$000
17,000
2,000
1,000
1
1
6,000
26,000
: ,
, .
6

,
, (40,000 x 5%)
,

16
$000
15,300
(8,000)
(2,000)
(5,000)
(100)
200

7
+
, (.6)
,
,
$000
12,900
(2,000)
(50)
10,850
$000
7,500
(2,500)
5,000
1
2 (.9)
8
(20 . x 50% x 9/12)
(.9)
9
$000
50,000
7,500
(5,000)
52,500
(50,000)
2,500
(20 . x 50% x 9/12)

,
.8
10
+
,
(.11)
$000
16,100
(1,550)
14,550
11
$000
2,000
4,000
200
6,200
25% x 6.2 .
1,550
(.10)
12

,
(100,000 x 1 50,000 )
17
$000
4,000
(5,000)
50
(950)

13

(.11)
,
(.11)
(.3)
(20%)
$000
16,100
(6,200)
1,550
(3,450)
8,000
1,600
1
1
(a) .
(IFRS) 9,
.

,

, (IFRS 9)
, .
, ,
,
. ,
2.1 . .
,
, ,
.
, , 144,900 (2.1 . x
6.9%).

30 2012 2,244,900
(2.1 . + 144,900 ).

30 2012 .
,
2,057,998 (2.2 . /1.069).
186,902 (2,244,900
2,057,998 )
.
, ,
, 42,002 (186,902 144,900 ).
(b) , ,
(IAS) 8 ,
.
,
,
.
,

.
18

,
4 . .
,
. ,
4 .
, , 1 . .
,
.
,
.
, , 30 2011 ,
14.9 . (20 . 4 . 1.1 . ).
, , ,
30 2011 , 1,862,500 (14.9 . x 1/8).
, 30 2012 ,
12,937,500 (16 . 1,862,500 1,200,000 ).
, , ,
30 2012 , 1,848,214 (12,937,500 x 1/7).
, ,
30 2012 , 2,848,214 (1 . + 1,848,214 ).
(c) .

, 30 2012 .
(IAS) 37 ,
, , :
.
.
.
,
.
,
.
,
, .
1.6 .
.
(IAS) 37, ,
,
,
. .
,
2012 .
.
19
20
(a) (i)
,
:
,
.
,
, .
, ,
.
, ,
.
(ii) ,
,
.
(iii)
.
, .
(b) (i)
1 2012 ,
,
. ,
,
, ,
. , , ,
, .
,
400,000 , 30 2012 .
,
400,000 .
, ,
,
30 2012 .
7,030 (400,000 x 1% +
(404,000 101,000 ) x 1%).

. ,
, 182,608
(101,000 + 81,608 ).
224,422 (400,000
+ 7,030 182,608 ).
(ii)
30 2012 ,
,
.
, .
1,304,348
(1,500,000 /1.15).
, , 391,304
(1,304,348 x 15/50).
20

391,304
30 2012 .
20
(a) 1 2012 ,
, .
,
, , ,
1 .

,
, .
1 2012 3.2 . .
400,000 (2 .
+ 1 . + 600,000 3.2 . )
.
200,000 (600,000
400,000 ).
100,000
(3.3 . 3.2 . )
. ,
.

.
.
1 2012 ,
30 2012 2 . .

900,000 .
,
30 2012 .
.

,

.
.
12
(b) , ,
30 .
28.8 . (60 x 500,000

1.2 . ). , , 30
2012 , 720,000 (28.8 . x 1/30 x 9/12).
1,420,000 (1.2 . + 720,000

500,000 )
30 2012 . 290,000 (250,000 + 40,000
(1.2 . /30)) ,
.
, ,
9.8 . (10.6 . 800,000 ).
.
, , 4.5 .
(750,000 x 6) .
21

,
. 400,000
(10 . x 8% x 6/12).
14.7 . (9.8 . +
4.5 . + 400,000 ). 1
2012 .
1 2012 29 . ,
, , 30 2012 ,
124,576 (14.7 . x 1/29 x 3/12).
22
20
2012
2012

31 2012
:
(267,000 + 250,000 + 4,800 (.1) 20,000 (.1)
5,000 (.10))
(.2)
(.6)
:
(85,000 + 50,000 3,000 (.5))
(75,000 + 45,000
8,000 ( ))
(15,000 + 10,000)

,

(.5)
(.4)

:
(.7)
(.8)
(63,049 (.9) + 45,000)
(.11)

:

(35,000 + 30,000 8,000 ( ))
(16,000 + 10,000)

13
$000
496,800
77,759
71,000
645,559
++
7 (.2)
1 (.6)
132,000
112,000
25,000
269,000
914,559
195,000
303,358
498,358
58,812
557,170
19 (.5)
68,181
66,000
108,049
32,159
274,389
+
2 (.10)
57,000
26,000
83,000
914,559
40
2 (.4)

1 :

:

.

:

,
,

1
2010
$000
100,000
31
2012
$000
100,000
.2
45,000
10,000
3,000
100,000
4,800
35,000
55,000
(20,000)
(960)
(.9)
(2,600)
190,400
238,840
48.44 .
(238.84 . 190.4 . ).
.
.5
(.9)
3
4
.2 .5
: :
4.8 . (10 . X 3/5 X 80%).
2 , ()
$000
:
(75 . X 2/3 X 3.50 )
(75 . X 1 )/(1.10)3

(25 . X 2.00 )
1 2010 (.1)

(.3)

175,000
56,349
50,000
281,349
(190,400)
90,949
(13,190)
77,759
3 (.1)
2 (.3)
3 :

(1/(2 + 1 + 1 + 1)% X
90.949 . (.2))

,
70,000
18,190
88,190
(75,000)
13,190
.2
4 :
(.2)
25%
(48.44 . (.1))
25% (13.19 . (.3))
14
50,000
12,110
(3,298)
58,812

5

(.6)
(.7)
(.8)
(75% X 48.44 . (.1))
(40% X 100,000)
(15,000 X 25/125)
(12,500 X
25/125 X 40%)
75% (13.19 . (.3))
$000
281,167
(6,198)
(31,000)
(3,049)
36,330
40,000
(3,000)
1
5
4
+4
(.7)
(.8)
(.9)
(.1)
1
1
(1,000)
(9,892)
303,358
19
32,000
40,000
(1,000)
71,000
(.5)
(.5)
31 2012
7
1 2011 2
(10%)
61,983
6,198
68,181
31 2012
.5
8
1 2011

,
, ()

31 2012

(60 . ( ) 25 .
( ))
,
$000
60,000
28,000
2,000
(25,000)
1,000
66,000
(35,000)
31,000
.5
9
.
(11.1%)

,
.
(1.25 = 1 )

,
15
49,000
5,439
(4,000)
50,439
1
1
63,049
(60,000)
3,049
.5

10 , :
:

(20%)
1
2010
$000
10,000
3,000
13,000
31
2012
$000
4,800
4,800
2,600
960
.1
11
+
(.9)
,
(55,000 35,000) X 20/80
$000
36,199
960
(5,000)
32,159
(a) (IAS) 16
13.5 . (10 . + 3.5 . ),
,
.
( )
10 .
175,000 (3.5 . X 1/10 X 6/12).
1 2011 ,
,
.

966,000 (3 . X 0.322).

1 2011 .

48,300 (966,000 X 1/10 X 6/12).
14,242,700
(13.5 . 175,000 + 966,000 48,300 ).

( ).
( )
57,960 (966,000 X 12% X 6/12).
,
, .
34,100 (200,000 X 6/12 X

0.341).
1,058,060
(966,000 + 57,960 + 34,100 ).
16

(b) (IFRS) 2
,
.

(
) .
,
.
, ,
, .
, ,
.
, ,
. ,
.
,
1,545,600 (92 X 20,000 X $0.84).
1/3 (515,200 ) , 31
2012 .
515,200
( ).
(c) (IAS) 37 ,
()
, .
,
.
1 . .
(IAS) 37
.
, ,

800,000 , .
(d) , ,
.
(IAS) 10
, ,
.
,
, .
17
20
(a) (i)
( )
,
,
.

,
.
,
( ), ( )
.

.
(ii) ( ), ,
: ()
( ,
) .
( )
,
.
,
, ,
,
.
,
,
.
.
,
( ),
.
(iii) ,
,
:

, ;

,
,
,
.
(iv) C ,

, :
,

,
.
10
(b) 1 2011
(40 . )
(28 . ).
,
28 . ,
12 . .
12 .
(IAS) 36 .
18

,
.
2 . (12 .
10 . ) , ,
23 . (25 . 2 . ).
,
,
1 2011 .
31 2012
31 . . ,
.
.
.
, , 2 .
, 31
2012 . ,
25 . .
,
,
31 2012 .
,
.

3 . ,
10 . (12 . 2 . ).
10
20
(a)

,

:
$000
(260)
(225)
(248.4)
.
.
.
4,275
1,080
60
.
.
(2,592.1)
(56.3)
.
.
,
, 20 .

40% (3/7.5).
,
1.2 . (3 . X 40%),
200,000 (500,000 X 40%). ,
5.2 . (1.2 . + 20 X 200,000 ).

(5.2 . X 1/20).
19
260,000

, ,
1.4 . (1.2 . + 200,000 ). ,
1,140,000 (1.4 .
260,000 ) .
19 260,000
, 200,000 . ,
60,000
. ,
60,000 ,
.
,
.
, , 1.8 . (3 . X
60%), 300,000
(500,000 X 60%).

4.5 . (1.8 . + 300,000 X 9).
, 225,000 (4.5 . X 1/20),

(4.5 .
225,000 ).
56,300 (2,648,400
2,592,100 ).
11
31
2012
2013
$000
*2,700
2,648.4
(9.2%
)
$000
$000
248.4
(300)
243.7
(300)
$000
2,648.4
2,592.1
*= 1.8 . (4.5 .
1.8 . = 2.7 . ).
(b) , 31 2011
$000

100
100
(165)
, 31 2012

50
(150)
935
, 31 2011
, 31 2011 ,
.
31 2011

100,000 .
20

, ,
100,000
.
, ,
.
+1
, 31 2012
1 2011 30 2011
50,000
(150,000 100,000 )
.
30 2011
.
1,250,000 (2 ./1.6).

30 .
150,000
,
.

,
.
,
165,000 ((1,250,000 150,000 ) X 1/5 X 9/12).
,
935,000 (1,250,000 150,000
165,000 ).
21
20
2011
2011

30 2011
:
(210,000 + 165,000 + 19,850 + 2,500 (.1))
(.2)
(.9)

:
(65,000 + 36,000 4,000 (.5))
(55,000 + 38,000
5,000 ( ))
(12,000 + 7,000)

,

(.5)
(.8)
(.4)

:
(45,047 (.7) + 35,000)
(.10)

:

(34,000 + 23,000 5,000 (
))

(17,000 + 7,000)

13
$000
397,350
43,600
52,600
16,000
509,550
+
6 (.2)
1 (.9)
97,000
88,000
19,000
204,000
713,550
180,000
186,052
99,785
465,837
39,496
505,333
15 (.5)
4 (.8)
1 (.4)
80,047
28,670
108,717
1 (.7) +
1 (.10)
52,000
22,000
1,500
24,000
99,500
713,550
+
+
+
40

1 :

.
.

,

1
2010
$000
100,000
41,000
3,000
20,000
4,000
1,000
(5,000)
164,000
30
2011 .2
$000
100,000
67,000
5,000
19,850
2,500
Nil
(4,470)
189,880
25.88 .
(189.88 . 164 . ). 2 .
, 23.88 .
.
.5
(.11) (.11)
3
4
.2 .5
: :
150,000 ((33 .
30 . ) x 1.5/30). ,
19.85 . (20 . 150,000 ).
1.5 .
((64 . 60 . ) x 1.5/4). ,
2.5 . (4 . 1.5 . ).
2 , ()
$000
:
(80 . x x 4 )

(20 . x 1.80 )
1 2010 (.1)

(.3)

160,000
20,000
36,000
216,000
(164,000)
52,000
(8,400)
43,600
3 (.1)
1 (.3)
3 :

(20% x 52 . (.2))

,
50,000
10,400
60,400
(52,000)
8,400
.2
4 :
(.2)
20%
(25.88 . (.1))
20% (8.4 . (.3))
14
36,000
5,176
(1,680)
39,496

5
$000
183,000
(.6)
(1,410)
(3,522 2,500 (.7))
(1,022)

(1,500)

(22 . 20 . )
(2,000)
(80% x 23.88 . (.1))
19,104
(40% x (64,000 60,000))
1,600
(16,000 x 25%)
(4,000)
(10,000 x 25% x 40%)
(1,000)
80% ,
(8.4 . (.3) x 80%)
(6,720)
186,052
3 (.6)
1
1
1
+ 4 (.1)
1
1
1
15
6
(5,000 x 1,000 x 93% x 1.20 )
, (2/4)

(5,000 x 1,000 x 92% x 1.20 (5,000 x 1,000 x 92% x $120 x )
,
5,580
2,790
(1,380)
1,410
.5
7
(2.5 . x 3.99 + 50 . x 0.681)
( )
44,025
5,975
50,000

(8%)

44,025
3,522
(2,500)
45,047
.8
1
: (1,000 20%
( ) x 1,000)
: (.6)
: (.7)
(80% x 2 . ) (.1)
$000
90,000
800
1,410
5,975
1,600
99,785
1 (.7)
1
(.5)
(.5)
52,000
1,600
(1,000)
52,600
24,000
200
4,470
28,670
10
+
(.8)
(.11)
15

11 ,
:
:

(20%)
1
2010
$000
20,000
4,000
1,000
25,000
30
2011
$000
19,850
2,500
22,350
5,000
4,470
.1
(a) 15 , ,
.
, (IAS) 37 ,
, ( ).
,
.
, .
10.5 . ,
. (IAS) 10 , ,
, ,
.
.

, , .
3.8 .
, 14.3 .
(10.5 . + 3.8 . ).
,
.
30 2011 , .
,
, ,
.
,

.
,

. 30 2011 ,

. (IFRS) 5
, , .
(5 . ) ,
(8 . ). , (IAS) 36
, 3 . ,
5 . .
12 . .
16
12

(b) 5.1 . (4 .
(() + 500,000 ( ) 600,000
( )).
.
7.2 . (5 .
() + 1 . () + 1.2 . ( )).
, 71% (51/72).
8.52 . (71% x 12 . ).
4.8 . (12 .
7.2 . ).
, , , 3.41 . (4.8 .
x 71%).
, , 6.51 . (
6.1 . (5.1 . + 1 .
) + , , 3.41 .
3 . ).
, .
20
(a) ,
. ,
,
.
,
. ,
,
, , ,
.
, ,
. ,
,
.

, ,
.
,
, .
,
, :

.
(b)
$000
1.
2.

(.1)
41,500
(32,500)
(8,950)
50
(4,000)
5 (.1)

. ( )
(. ).
17

$000
3.
/
(6% x 35 . )
(5% x 30 . )
(.2)
(2,100)
1,500
(150)
1
1
2 (.2)
12
20

1

(.2)
(.3)
(6,500)
150
(2,600)
(8,950)
4 (.3)
5
2 ,
(10% x 35 . )

, (3 . x 1/20)
3,500
3,000
20
150
3 ,

()/
$000
35,000
4,000
2,100
(2,000)
2,400
41,500
$000
(30,000)
(1,500)
(3,200)
2,000
200
(32,500)
,
$000
5,000
4,000
2,100
(1,500)
(3,200)
2,600
9,000
.1
.. (msfo-training.ru):
IAS 19 ( 2012 ).
.
( ) .
3 , ( )

()/
$000
35,000
4,000
2,100
(2,000)
18
2,400
41,500
$000
(30,000)
(1,500)
(3,200)
2,000
200
(32,500)
,
$000
5,000
4,000
2,100
(1,500)
(3,200)
2,600
9,000
(b)
$000
1.

(6,500 + 2,600)
2.
41,500
(32,500)
(9,000)
(9,100)
(4,000)
$000
3.
/
(6% x 35 . )
(5% x 30 . )
(2,100)
1,500
(2,600)
(a)
()
.
, , ,
.
. ,
,
.
,
.
, , .
,
.
, ,
.
.
: , , ,
.

(b)
(IFRSF).
, ,
,
.
(IFRSAC).
(IASB) (. ) ,
.
(IASB).
.
,
.
(IFRIC).

. ,

, ,
.
(c)
,
30 2012 ,
.

. , .. 1 2010 .
,
, .. 30 2012 .
, 30 2012 ,
.
,
.
, ,
( ) , ,
, ,
,
30 2012 . ,
:
1 2010 30 2011 .
, 30 2011 .
19
20
2011

2011
1 ( a ) , 31 2011
(.1)
(
)
(.2)
(18,000 +
17,000)
(19,000 +
16,000)
(.6)
(.7)

(.9)

(41,000 + 33,000)

$000
886,000
(482,145)
11/ 2 (.1)
1
/2
403,855
(35,000)
16 (.2)
1
/2
(35,000)
2,800
(139,132)
(7,000)
190,523
(74,000)
5,900

,

(. 11)

1 (.6)
4 (.7)
2 (.9)
1
/2
21/ 2 (.10)
122,423
17,464
99,059
21/ 2 (.11)
1
/2
116,523
17,464
104,959
122,423 -
(b) ,
31 2011

(.14)
31 2011
/2
116,523
(. 10)
1 2010
(.12 .13)
$000
602,850
$000
101,125
/2
/2
33
$000
703,975
21/ 2 (.12)
104,959
35,850
17,464
122,423
35,850
+ 11/ 2 (.13)
1
1 (.14)
(52,000)
691,659
(10,000)
108,589
(62,000)
800,248
1
7
1 1-03-15
Lilac
$000
904,000
+
- (.
1 )
/2
(18,000)
886,000 -
11/ 2
$000
430,000
2
+

(3,000 + 2,000)

:
: (1/4 (3,600 - 2,100))
: (1/4 x 2,700 x 40%)
(.3)

(64 . - 58 .
- . 2 )

(.4)
/2
(5,000)
11/ 2
(375)
(270)
(11,000)
1
1
11/ 2 (.3)
(6,000)
(3, 500)
1
91/ 2 (.4-)
403,855 1 ( 1 2)
16
(IAS) 28 ,

. ,
. , ,
270,000 (. . 2 ).
,
. ,
.
270,000 ,
.

, , .
210,000 ,
.
.
2

, .
,
.
3 -
- 1/ 4 x (280 . -240 . )
- 1/30 x 30 .
$000
10,000
1,000
11,000
1
/2
11/ 2 (.2)
4 - ,
$000

31 2011 :

:
- (280 . - 240
. ) x (2.5/4)
3
435,000
25,000
/2
1
Lilac
1 1-03-15
- 30 . x (28.5/30)
(.5)
28,500
65,000
553,500
(550,000)
3,500
1
6 (.5)
1
/2
/2
91/ 2 (.2)
5 - ,

$ 000

:
- 75,000 x 2/3 x 6

$ 000
300,000
55,000

- 25,000 x 3.20

1 2009 :

(280 . - 240 .
)

1
1
1
355,000
80,000
300,000
40,000
30,000
/2
/2
/2
(370,000)
65,000 -
- 6 .
/2
-
,
6
$ 000
+
, (75% x 40,000)
, (IFRS) 9
( B, 5.12)

37,300
(30,000)
/2
/2
(4,500)
2,800
1 1-03-15
Lilac
7
$000
133,000
/2
(15,000)

,

(.8)

8 -

21,132
139,132
/2
3 ( - 8-)
4
$000

1 2010 :
(15,000 x 3.99 ) + (300,000 x 0.681 )
, 8%
(264,150 x 0.08)
264,150
21,132
2
1
3 ( .
7)
$000
(26,000)
(26,000) x 40% x 6/12

(5,200)
(1,800)
/2
1
/2
(7,000)
- 2-
$000
1,400
10 -

, (IFRS) 9
( B, 5.12)
4,500
11/ 2
5,900
21/ 2
11

$000
85,000
/2

(375 + 270) (.2)
(.3)
(645)
(11,000)
(.4)
(3,500)
(25%)
69,855
17,464
/2
/2
/2
/2
21/ 2
12
1 2010
540,000
90,000
-
(390,000 - 300,000)
(11,000 (.3) (5,500)
x 0.5)
2
/2
/2
/2
1 1-03-15
Lilac
84,500
(75%)
63,375

(1/4 x 2,100)
(525)
/2
/2
21/ 2
602,850
13 -

(. 5)

(. 12)
80,000
/2
/2
84,500
(25%)
/2
21,125
11/ 2
101,125
14 -

(.8)
$000
300,000
(264,150)
,
2
/2
/2
1
35,850
1
1.

2.

:

3.
31 2011
31 2010
$000
58
$000
(20)
, 31
2011
2010
$000
$000
(642)
(5)
25
(20)
31 2010
, .
500,000
, 31 2010 ;
.
500,000
, (
)
.
, ,
,

3
1
1
1
1
1
1
1 1-03-15
Lilac
(. ).
700,000 (500,000 x 1.35 +

25,000) 675,000 (. ).
1
10

25,000
,
, 30 2010 , (IAS) 39
. , 30 2010
675,000 (500,000 x 1.35 ), 31 2011 56,000
(675,000 x 1/12). 619,000 (675,000 x 11/12).
, ,
, .
, 31 2011 , 23,000
(25,000 x 11/12). (619,000 )
(23,000 ) 642,000 ,
, .
(IAS) 39, .
, 31 2011
, ( , 31 2010 ,
):
$000
(642)
$000
(619)
(23)

(642)
(642)
:

(5)
(5)

25
23

(622)
(624)

2,000 (622,000 - 624,000)
, ,
2,000 (58,000 - 56,000),
.
2
1.

:

2.
31 2011
$000
3,508
(100)
31 2010
$000
3,703
(1,700)
(873)
(1,400)
(824)
, 31
2011
4
2010
1
/2
/2
. 3
1 1-03-15
Lilac
$000
$000
:

(400)
(400)
. 3

(195)
(97) 1/ 2 ( 2010
)
-
(49)
(24)
. 3

( )
3.
8 . ((36 x
1
250,000) - 1 .). , 400,000 (8
./20).
31 2010 1,400,000
(, , 1 .
400,000 ). 31 2011
1,800,000 (1,400,000
400,000 ).
100,000 (2 x 250,000 - 400,000) 18 .
1 1/ 2
, ,
1
(191/ 2 ), 1
/2
2009 .

1
, ,
/2
1 2009 .
800,000 (2.5 . x 0.32).
1
,
.
3,800,000 (3
. + 800,000), 195,000 (3.8 ./19.5).
( ) 6
31 2010 24,000 (800,000 x 0.06 x 6/12);
824,000 (800,000 + 24,000).
( ) 12
31 2011 49,000 (824,000 x 0.06);
873,000 (824,000 + 49,000).
/2
/2
1
1
10
3 (a)
- ,
.
:
1.
,
(
), ,
, .
2. ,

.
,
, , ,
.
3.
,
,
.
5
1 1-03-15
Lilac
4.
'' .
, ''
, ,
.

, .
,
-
.

.
, .

.
,
, .
(b)

$000

,
(3 . ) (1 ).

, ,

(1/2
).
(1/2
).
,

, 300,000
(3 ./10). , 31
2011 , 75,000
(300,000 x 3/12) (1 ).
9,000

(IAS)
38,

,

.
, ,
.
180

(1.5 ).
175,000
,
185,000
.
,
185,000 , ,
, .
(1.5 ).
,
,
(1 ).
2,925
2
2
1
11
1 1-03-15
Lilac
4 (a) 1
1.
31
2011 2010
$000
$000
912
304
/2
2.

3.
, 31
2011
2010
$000
$000
608
304
31 2010 = 912,000
(19 x 10,000 x 4.8 ).
1/3 ,
.
31 2011 = 1,368,000
(19 x 15,000 x 4.8 )
2/3 31 2011 .

.
, ,

, ,

, .
, 2010 , ,

, 2011 ,
.
/2
1
1
1
11/ 2
1
1
/2
1
8
(b) 2
1.
, 31
2011
2010
$000
$000

15,000
15,000
2. , 31
2011
$000

(3,000)
3.
(IAS) 16 ,

.

.
, 120 . 2
7
1 1-03-15
Lilac
. 30 .
5 ,
90 . (120 .- 30 .) 10 .

, , 15 . (30
. x 1/5 + 90 . x 1/10). 12 . ,
, 3 . .
, 31 2011 .

.
, 31 2011 , 15 . .
1
5
(c) 3
1. 31
2011

2. , 31
2011

$000
750
500
$000
6,000
250
(4,000)
(200)
2,050
3.

.
1,200,000 (200,000 x 2 x 3). ,
, ,
20%, , ,
1,500,000 (1,200,000 x 100/80). 1,500,000
,
.
250,000 (500 x 6/36),
, 6 31 2011 .
1,250,000 (1,500,000 - 250,000),
500,000 (1,500,000 x 12/36)
, 750,000 (1,250,000 - 500,000)

.
/2
/2
/2
/2
1
/2
1
/2
1
1 1-03-15
Lilac
2011

, ,
, ,
(a) (1/ 2 )

,
/
(b)
, ,
40
20
11/ 2
1
1
1
1 1/ 2
1 1/ 2
1 1/ 2
9
11
20
, ,
20
: 2011
1 ,
, 31 2011
(.1)
( )
(.2)
(7,000 + 6,000 + 9/12 6,000)

(10,000 + 7,000 + 9/12 8,000 + 600 (. 2) 154 (.6))
(.8)
(.9)
(
))

(12,800 + 7,500)

(12)

,
(13)

$000
450,000
(345,547)
104,453
(17,500)
(23,446)
5,500
(19,115)
6,000
55,892
(20,300)
35,592
9,625
45,217
1(.1)
13(.2)
1 + 3
(.6)
2 (.8)
7 (.9)
1
1 (.12)
(820)
36,412
35,592

,
(14)

2 (.13)
(595)
45,812
45,217
2 (. 14)
40
$000
480,000
(30,000)
450,000
$000
105,000

(1)
+ + 9/12

(2)
+ + 9/12
:
: (20% (4,000 2,400))
: (20% 2,500)
(3)
(. 11)
- (4,000 1/5 3/12)
( 5)
(3)
(320)
(500)
(1,500)
4,000
(200)
(2,027)
104,453
1 (.3)
1
1
$000
1,500
1 (.2)
7 (.5)
13
(66,000 60,000) 1/3 9/12
(4)
,
$000
:
(30,000 $2.00)

:
,
:
(66,000 60,000)
(34,550 32,000)
15,000
90,000
(83,450)
6,550
4 (.5)
$000
83,450
(948)
6,550
89,052
(87,025)
2,027

(7)
,
$000
(350)
196
(154)

$000
1,960
196
(3,500 0.56)
(1/10)
(8)
1
1
6,000
(2,550)
$000
:
(.4)
::
, (300 9/12)
225

(1,500) (. 3)

((32,000 34,550 8%) 9/12)
327
(W4)
(7)
60,000
15,000
(6)
80,000
(5)
$000

,
, (40,000 5%)

(. 8)

$000
18,000
(10,000)
(2,000)
(500)
5,500
4 (.4)
2 (.7)
1
1
2 (.6)
(9)
+ + 9/12
, ( 6)
( 5)

(20,000 10% 1/5)
(W10)
( 11)
(90,480 5%)
(10)
000
20,000
2,000
4
5
22,000
$000
5,000
400
(1,000)
4,400
+ + 9/12

(.8)

2 (.9)
1 (.9)
$000
9,125
500
9,625
$000

(. 5)

(2,073)
(2,027)
(4,100)
(820)
(20%)
(14)
1
2 (.10)
1
1
$000
1,960
118
(6%)
(13)
400
(1,000)
118
4,524
19,115
(W7)
(12)
(11)
$000
17,400
(2,000)
(327)
15,073

$000
1,125
225
(820)
(595)
(. 5)
(20%)
(W13)

1
1
2
1
, ,
31 2011 . 10
, , .
. (IAS) 39
: ,
. , ,
, . , (IAS) 39,

( ). , ,
31 2011 471,698 (500,000 /1.06),
28,302 (500,000 471,698 )
. , 31 2012 28,302 (471,698 6%)
.
2
.
(IAS) 17 ,
. 4,250,000 (400,000 5 + 450,000 5).
, 425,000 (4,250,000
1/10). , 31 2010
400,000 , 25,000 (425,000 400,000 )
31 2010.
, ,
10 . , 60,000
(600,000 1/10), , , 31 2010
540,000 (600,000 60,000 ).
(IAS) 37 , ,
- , ,
, .
184,200
. ,
. 18,420 (184,200
1/10) 31 2010 165,780 (184,200
18,420 ).

, . ,
31 2010 9,210 (184,200 5%).
193,410 (184,200 + 9,210 ).
3
. :
, . (IAS) 8
, , .
.
, 1 2010 2,800,000 (3,000,000
200,000 ).
, 1 2010, 2 .
, 1,400,000 2011 2012 ,
.
3
(a)
() 25 , 27.5 .
(IAS) 16 ,
, .
.
(IAS) 16
, , . (IAS)
37) ,
, .
,
, (IAS) 37 ,
.
, ,
, .. 6 .
(IAS) 37 , ,
. 1 2010 (
$000) :
6,000 0.4632 = 2,779

. , 31 2011 222 (2,779 0.08), 31
2011 3,001 (2,779 + 222 ).
, , ,
. ,
27,779 (25,000 + 2,779 ), , 31 2011 2,778
(27,779 1/10). 31 2011 25,001 (27,779 2,778
).
(b)
, 24 . .
,
. (IAS ) 37 , ,
, . 16
,
. , , ,

(IAS) 39 : 30 2011
1 2011, .. , .
1 . , 31 2011,
.
,
, .
(IFRS) 9 ,
. , ,
, . , ,
( ,
) ), (IAS) 39
. ,
,
.
(), , .
(c)
.
(IAS) 17 , ,
: , .
, (50% )

. , 250,000 (50% 500,000 )
..
,
. , 2,5 . (5 . 50%)
. 50,000 (2.5 . 1/50)

200,000 (2.5 . 8%).
( $000) 2,450 (2,500 + 200 250).
54 (250 2450 8%).
4
1
:
(IAS) 37 ,
- ,
.
(IFRS) 5 , ,
, ,

. (IFRS) 5 ,
.
, , ,
. (IAS) 37
, . ,

( (a) (d) 20 . + 5 . = 25 . ).
, , -
, ,
( (b) (10 . 7.5 . = 2.5 . ). (IAS) 19
,
,
, . ,

, ( (c)) ,
. (IAS) 37 ,
.
( (g)) (IAS) 37. (IAS) 37
,
.
, 25 . . /
/ (10 )
, (7.5 ).
, (IFRS) 5 ,
. ,
, .

: , .
, 11 . 2 . ,
10 . .
, , .
(IFRS) 5 ,
. :
(
), ,
:
,
, :

, , :
, .
. ,
:
,
, .
,
:
, , .
,
, , ( ).
2

(IFRS) 2 .
, ,
, .

, 1.80 .
, ,

200,000 1.80 = 360,000 .
, ,
, 6/9 360,000 = 240,000 ,
31 2011. , .
(IFRS) 2 ,
,
. , ,
, .
,
2
(1)
,

31
6%
2011 2012 ( 1 )
1
(2)
,

,
( )
,

,
,

40
2
2
2
2
1
1
2 7
(3)
1
1
3

2011 2012
3 5
20
2
3
(a)
2.5 .

, 31 2011
31 2011
$27,779
(a)
(b)

,

(b)
(c)

250,000

1
1
1
1
1
1
1
1
2
1
1
1

50,000

$200,000

(c)
3
4
(1)

,
2

(a)
(2)

(b)
4
1
1
1
1
1
20
1
1
2
1
1
2
2
1
1
14
2
1
1
1
1
20
2010
: 2012. 1 "".
.

2010
( $000, )
(a)
30 2010
:
(165,000 + 100,000 + (100,000 x 25%)
+ 2,000 (.1))
(.2)
,
:
(65,000 + 37,000 + (30,000 x 25%) 2,400 (.5))

(35,000 + 32,000 + (32,000 x 25%) + 25,000)
(10,000 + 7,000 + (8,000 x 25%))
292,000
46,200
12,000
350,200
+
5 (.2)
107,100
100,000
19,000
226,100
576,300

,
(80,000 + 27,000)
107,000
(27,000 x 2.60 )
70,200
(.4)
157,200
334,400
(.3)
30,750

365,150
:
(35,000 + 30,000 + (20,000 x 25%))
70,000

24,000
(.7)
23,650

117,650
:

(30,000 + 24,000 + (20,000 x 25%))
59,000
(5,000 + 8,000 + (6,000 x 25%) + 20,000)
34,500

93,500

576,300
8 (.4)
1 (.3)
2 (.7)
25

1 ():

:

,

1
2009
60,000
30
2010
60,000
44,000
(11,000)
4,000
1,000
56,000
(12,000)
2,000
1,500

99,500
9,000 (108,500 99,500).
17
.2
.4
2,500 (.6) (.6)
108,500

2
2
.2
.4

2 ,
:
(45,000 x 3/5 x 3.60 )

(15,000 x 1.90 )
1 2009 (.1)
, :
97,200
20,000
28,500
145,700
(99,500)
46,200
1
+ 2 (.1)
3 :
(.2)
25% (9,000 (.1))
28,500
2,250
30,750
140,000

(24,000 20,000)
,

(75% x 9,000 (.1))
(25% x 54,000)
(.5)
((3,000) (.8) + 750 (.7))
(4,000)
5,000
6,750
13,500
(1,800)
(2,250)
157,200
+ 2 (.1)
1
2 (.5)
1 (.8)
2,000
400
(600)
1,800
2 .4
5
(8,000 x )
(6,400 x x 25%)
(2,400 x 25%)
6 ,
:

(25%)
1
2009
(11,000)
4,000
1,000
(6,000)
(1,500)
30
2010
(12,000)
2,000
(10,000)
(2,500)
1 .1
7
+ + x
(.6)
(3,000 (.8) x 25%)
(.5)
27,500
(2,500)
(750)
(600)
23,650
50,000
(35,000)
15,000
(12,000)
3,000
8

(20,000 + 15,000)

18
1 .4
: IAS 28 IFRS 9

2010
( $000, )
(a)
30 2010
:
(165,000 + 100,000 + 2,000 (.1))
(.2)

(15,000 + 54,00025% - 400 (.5))
267,000
46,200
12,000
+
5 (.2)
28,100
353,300
:
(65,000 + 37,000 2,000 (.5))

(35,000 + 32,000 + 25,000)
(10,000 + 7,000 + (8,000 x 25%))

100,000
92,000
17,000
209,000
562,300

,
(80,000 + 27,000)
107,000
(27,000 x 2.60 )
70,200
(. 4 )
159,450
((3,000) (.8) + 750 (.7))

(.3)

:
(35,000 + 30,000)
(.7 )

:

(30,000 + 24,000)
(5,000 + 8,000 + 20,000)

(2,250)
334,400
30,750
365,150
+
+
8 (.4)
1 (.3)
65,000
24,000
21,150
110,150
2 (.7)
54,000
33,000
25
87,000
562,300
.. (www.msfo-training.ru):
1. IAS 28
.
2. IFRS9

( ).
3. . 4 "
" 7 " "
4 ( )

(24,000 20,000)
,

(75% x 9,000 (.1))
(25% x 54,000)
(.5)
140,000
(4,000)
5,000
6,750
13,500
(1,800)
159,450
7 ( )
+
(.6)
(3,000 (.8) x 25%)
(.5)
25,000
(2,500)
(750)
(600)
21,150
: 2 , .. 2011. .
$000, .
3
(a)

:
378
:
4,129.
849.

(IAS) 32 : ,
.
,
9%. 4,125 (5,000 x 0.05 x 6.42 + 5,000 x 1.20 x 0.42 ). ,
875 (5,000 4,125).
, , 150 (5,000 x
0.03 ). 4,125:875.
, 124 (150 x 4,125/5,000) , 26
(150 124) . ,
4,001 (4,125 124). ,
849 (875 26).
,
, 9.45%.
, 30 2010 , 378 (4,001 x 9.45%),
4,129 (4,001 + 378 5,000 x 5%).
21
(b)

776 ( 700 76)
12.

1,366
800 254
.
100 .

, 10- ,
, . ,
,
, . (SIC) 15 -,
, , . ,
700 (1/10(800 x 10 1,000)).
.
200 (1,000 800). ,
900 (700 + 200).
100 (800 700) . , 100
, 800 (900 100)
.

900
9/10 1,000, , (IAS) 17,
.
9
. , (IAS) 37 ,
,
, .
, ,
. 242 (600 x
0.404 ), .
,
( ) ,
( ) .
12 (242 x 10% x 6/12). ,
254 (242 +12).
,
. ,
, , 1,442 (1,200 + 242).
, 9 .
( ) 76 (1,442 x /9 ). ,
1,366 (1,442 76).
(c)*

960 .
120 , ,
.
720, ,

960 (. ).

(, ) 1,400.
, , 600
.
.. (msfo-training.ru): 2012. IFRS 9

(.).
22

(IAS) 39 ,
.
, .
, , .
.
, 1,200 (1,000 x (3.20 2.00 ),
.
720 (1,200 x 600/1,000)
. (IAS) 39,
960 (600 (3.60 3.20 ) +
720).
-
(, ) 1,400 (400 x 3.50 ).
120 (400 x (3.50 3.20 )
.
600 (400 x (3.50 2.00 )).
2010 3 IFRS 9.
.. (msfo-training.ru).

$000
:
-
-
2,160
(2,160)
0
,
:
-
-
240
120
360

()

( 960.$ ,
).
360
1,400
1,560

(IFRS) 9 ,
. ,
, , :
:

.
:
;
(
) .
:
600 . 3.60 = 2,160 .

:
600 . (3.60 3.20) = 240 .
, ,
, ,
( ).
, 1,200 (1,000 x (3.20 2.00 ),

.
-
(, ) 1,400
(400 x 3.50 ).
120 (400 x (3.50 3.20 )
.

1,560 (1,200 + 240 + 120).
IFRS 9
, (
), ,
(.. ).
,
= (3.6 2.0) 600 . = 960 .$
(a) (IAS) 33 ,
(
, ).
, (EPS),
(IAS) 33.
(IAS) 33, , ,
(
) . ,
(, ,
, ),
.
,
,
.
(IAS) 33, , ,

( , ).
,
.
(b) 1.

35,000 (30,000 x 6%) = 33,200.
2.

(7 x 1.80 + 2 x 1.35 ) x 1/9 = 1.70 . ,
1.80/1.70
3.

(70,000 x 3/12 x 1.80/1.70) + (90,000 x 9/12) = 86,029
4.

33,200/86,029 = 38.6
5.

33,200 + ((23,000 x 7%) x 80%) = 34,488
6.

86,029 + 20,000 = 106,029
7.

34,488/106,029 = 32.5
(c) . ,
,
. - ,
. ,
.
23
.

.
.
, ,
( , ,
, , ) . ,
.
(d) , 30 2010 , 500 x 200 x 1.20 x 2/3 =
80,000 .
.
, 30 2009 , 500 x 150 x 1.20 x 1/3 =
30,000 .
, , , 50,000
(80,000 30,000 ).
(a) 1.
,
(800,000 x 2/5 x 4 )

(200,000 x 1.4 )

1,280
280
(1,300)
260
:
(IFRS) 3
2.
A
B
C
600
550
400*
104
704
104
654
52
452
740
650
400
4
52
1
1
1
*

3.

(.1)
(.2)

4.

(.3)
(450 400)

260
(56)
204
56
50
106
21.2 (20%) ,
-
11
(b) , 30 2010 ,
, 30 2010 .
.

.
,
1 2008 . ,
24
. (IFRS) 1
,
. , ,
, , 30 2010 .
, ,
1
2008 .
(IFRS) 1, , ,
,
, ,
. ,
:
, 30 2009 .
1 2008 30 2009 .
(c) ,
. 15 . (70 .
55 . ) .
8 .
. 20 .
(90 . ) (70 . )
10- . ,
2 . (20 . x 1/10) ,
30 2010 , , .
18 . (20 . 2 . )
. 2 .
, 16 . (18 .
2 . ) - .
(d) (IAS) 37 ,
. 5.5 . , ,
. ,
, .
.
, , , ,
, , ,
. ( ) ,
.
25
2010
25
, ,
:
, 2 3,

, ,
25
(a)

1
1
1
1
1
(b)

1

1

1
1.2 .
( )
1

( )
1
,

1

1

1

1
11
(c)
,

,

27
1
1
1
1
1
1
1
1
(a)

,

(b)

P
(c)

(d)

( )
( 1.20 , 150, 1/3)
,
(a) , ,
(b) ,
,

(c)

8 .
20 .

(d)

1
1
1
1
1
1
3
1
1
2
1
1
1
2
1
11
1
2
1
1
1
1
1
1
1
1
28
2010
2010
(a)
31 2010
( $000, )
:
(135,000 + 100,000 + 19,600 + 2,000 (.1))
(.2)
(.6)
,
:
(45,000 + 32,000 2,500 (.4))

(50,000 + 34,000 5,000 ( ))
(10,000 + 4,000 + 5,000
( ))

,

(.4)
(.5)
(.3)

:
(40,000 + 25,000)
(20,000 + 8,000 + 600 (.1) + 6,480 (.7))

:

(30,000 + 22,000)
(12,860 (.2) + 1,029 (.4))
(6,000 + 6,000)

17
256,600
15,760
36,600
17,000
325,960
1/ + 1/
2
2
4 (.2)
11/2 (.6)
1/
2
1/
74,500
1/
79,000
1/
19,000
172,500
498,460
120,000
163,086
1,050
284,136
36,355
320,491
65,000
35,080
100,080
52,000
13,889
12,000
77,889
498,460
+ 1/2
+1
2+
1/
1/
81/
(.4)
1/ (.5)
2
2
1 (.3)
1/
1/
2
1/
1/
+ 1/2
1/
2
+ 1/2
1/
2
25

$000,
1 ()

:

.

.
,

,
,
(. )
1
2009
80,000
31
2010
80,000
.2
.4
35,000
44,000
1/
1/
20,000
19,600
1/
1/
3,000
2,000
1/
1/
(6,900)
(6,480)

131,100
9,420 (140,520 131,100).

1,400 8,020 (9,420 1,400)

1/
2
(.7)
1/
2
(.7)
1/
1,400
140,520
1
2
31/2
.2 .4
.: :
400 ((36,000 24,000) x 1/30).
, 19,600 (20,000 400).
1,000 ((54,000 51,000) x 1/3).
, 12,000 (3,000 1,000).
.: :
17,000 2,000 15,000
.
600 (2,000 x 30%). , 1,400 (2,000 600).
2 ,
:

(15,000/(1.08)2)

(20,000 x 1.70 )
1 2009 (131,100 (.1))
,
100,000
12,860
1/
34,000
146,860
(131,100)
15,760
1/
1
2
2 (.1)
3
(.2)
25% (9,420 (.1))
1/
34,000
2,355
36,355
1/
2
1
,
(12,860 (.2) x 8%)
(75% x 8,020 (.1))
(30% x (55,000 60,000))
(10,000 x 25%)

(12,000 x 25% x 30%))
18
1/
163,000
(1,029)
6,015
(1,500)
(2,500)
1
+ 31/2
(.1)
1
1
(900)
163,086
1
8 /
2
1/

5
75% x 1,400 (.1) ,

1,050
1/
2
39,000
(1,500)
(900)
36,600
1/
(.4)
(.4)
1/
2
2
1/
2
11/
2
7 ,
:

(30%)
1
2009
20,000
3,000
23,000
31
2010
19,600
2,000
21,600
6,900
6,480
: 2 , .. 2011. .
19
1/
1/
2
1
.1
(a)
( $000)
31 :
2008 18,330
2009 16,682
2010 17,700
, 31 :
2008 1,530
2009 1,558
2010 1,418
, 31 2009
,
,
, . ,
. ,
, 31 2008 31 2009 , ,
:
,
31
2008
2009

18,000
18,330
(8.5%)
1,530
1,558
(1,200)
(1,200)

18,330
18,688

. 31 2009
() ,
. 16,682 (400 x 0.922 + 400 x 0.849 + 400
x 0.783 + 20,000 x 0.783). 2,006 (18,688 16,682)
, 31 2009 .
, 31 2010 ,
, . ,
31 2010 , , 31
2010 , :

16,682
(8.5%)
1,418
(400)

17,700
(b)
( $000)
, 31 2010
425
78 (60 + 18)
9
31 2010
706 (540 + 166)
218 (25 + 193)
,
. (IAS) 17 , ,
. 4,250 (400 x 5
+ 450 x 5). , 425 (4,250
x 1/10). , 31 2010 ,
400, 25 (425 400)
31 2010 .
, ,
10 . ,
60 (600 x 1/10), ,
, 540 (600 60) 31 2010 .
22
(IAS) 37 , ,
- ,
, .
.
184 (300 x 0.614).
, .
18 (184 x 1/10),
31 2010 166 (184 18).

,
. , 31 2010 , 9 (184 x 5%).
193 (184 + 9).
(c)
, 31 2010
125,000 (250,000 x 50%)
,
10,000 .
31 2010
125,000 .
1 2009 .
250,000 (200,000 x 1.25)
. 200,000 260,000
(200,000 x 1.30). , , , 10,000
(260,000 250,000 ) .
, ,
. .
(a) (i)
(IAS) 18, ,
,
, , . ,
, , .

.
(ii) , :
(i)
,
.
(ii) ,
, .
(iii) .
(iv) , , ,
.
(v) , , .
, :
(i) .
(ii) , , ,
.
(iii) .
(iv) , , ,
.
(b) (i)
, , ,
. , ,
.
, 250,000 A ,
2010 .
23
. 190,000
.
, B 2010 ,
. ,
200,000 .
(ii) , ,
(IAS) 18, , ( )
.
,
, , ,
. , ,
31 .
, ,
240,000 . , ,
. 192,000 (320,000 x
(240,000 /400,000 )). 24,000
(240,000 x 10%) .
216,000 (240,000 24,000 )
.
31 2010 128,000 (320,000 192,000 )
31 2010 .
(iii) ,
, (IAS) 18
, , , ,
. ,
,
.
,
. , ,
31 2011 , 31 2012 . ,
, .
, ,
40,000 (1,200,000 x 1/30).
1,960,000 (2,000,000 40,000 ).
,
. 10%
, 3,300,000 /3,000,000 = 1.10. ,
,
10%.
, 31 2010 , 300,000
(3,000,000 x 10%), 3,300,000
(3,000,000 + 300,000 ). .
24
(a) ( $000)

20,000

850

7,500

2,250
900
500
32,000

800

,

,

(. /).
,

,
,

11/2
11/2
11/2
1
11/2
1
1
30 .
8%,

1
1
32,800
, , 31 2010
1 2009 ( )
12,300 (32,000 20,000 + 800 x 12/32)
368 (2,400 x 1/20 + (12,300 2,400) x 1/40)
1
1
1
31 2010

1/
32,800
(368)
32,432
1/
2
17

20
, .
(b) ( $000)

31 2010 .
18,000
( , ) 24,625.
, 31 2010
775 (375 + 400)
3,600 (21,600 18,000)
1 2010 A
(IFRS) 5 , ,
.
, . B
,
.
A
. . , 375 (15,000 x
1/30 x 9/12) , 31 2010 .

. :
24,625 (25,000 375) ,
25
, 28,000 24,625. ,
, , .
, .
, .
B ,
. , 31 2010 , 400 (16,000 x 1/40).
, , , 18 . ,
- 21,600 (22,000 400),
. ,
31 2010 ,
.
26
2010
, ,
25
, ,
25
(a)
31 2009

8.5%

2010 8.5%
2010
3(a)
(b) ,

,
( 1/2, )

(.)

,

3(b)
(c) 1 2009

,

,

3(c)
27
1
2
1
1
1
21/2
11/2
1
1
12
1
1
1
1
1
1
1
2
1
1
1
1
(a) (i)
( , ,
)
( 1/2,
)
(a)(i)
(ii) : 1/2
: 1/2
(ii)
(b) (i)

A

(b)(i)
(ii)
, ,

(ii)
(iii)

(iii)
2
1
21/2
21/2
2
2
1
2
3
2
1
1
1
1
1
(a) , ,
17
(b) 1
A
A
B
B
B
2
1
2
1
1
1
28
2010
()
2010
, 31 2009
(.1)
( )
(.2)
(12,000 + 10,000 + 9/12 x 6,000)
(12,000 + 8,000 + 9/12 x 6,000)
(.6)
(.7)

(36,000 + (12,000 x 9/12))

(.9)

,
(2,450 (.10) + 5,476 (.11))

$000
582,000
(364,920)
217,080
(26,500)
(24,500)
8,500
(19,000)
155,580
(45,000)
110,580
13,000
123,580
3,026
107,554
110,580

,
(.12)

3,626
119,954
123,580
2 (.1)
1/
2
81/2 (.2)
1/
2
1/
2
11/2 (.6)
31/2 (.7)
1/
11/2 (.9)
2 (.10) +
2 (.11)
1/
2
11/2
25

1
+ (360,000 + 150,000)
(120,000 x 9/12)

((16,000 + 8,000) x 9/12)
$000
510,000
90,000
(18,000)
582,000
1/
1/
2
2
2
$000
182,000
45,000
+ (160,000 + 22,000)
(60,000 x 9/12)
:
: (1/5 x 3,600)
: (1/5 x 2,000)
(.3)
(.5)
(720)
(400)
(1,200)
(7,600)
217,080
1/
1/
1/
1 (.3)
6 (.4)
81/
2
3
$000
1,000
200
1,200
(1/3 x (28,000 25,000))

(1/10 x 2,000)
15
1/
1/
2
1
(.2)

4 ,

$000

:

((28,000 25,000) + 2,000 + )
$000
65,000
20,000
85,000
72,000
1/
2
5,000
(77,000)
8,000
1/
1/
1/
+ 1/2 + 1/2
(.5)
: (IFRS) 3 ,
. ,
1/ 4 .
2
5 ,
$000

((28,000 25,000) x 1/3))
(2,000 x 8/10)
(.5)

,
1/
79,000
1,000
1
1/
1,600
2
8,000 1/2 + 3 (.4)
89,600
1/
(82,000)
2
7,600
6
(.2)
6
+ (20,000 + 9/12 x 6,000)
, (80% x 20,000)

$000
24,500
(16,000)
8,500
1/
1
1 /
2
7
+ (8,000 + 5,000)
(4,000 x 9/12)
(.8)
$000
13,000
3,000
3,000
19,000
1/
1/
1/
2
2
2
+ 2 (.8)
31/
2
8 ,
(48,400/(110)2)
(40,000 x 10% x 9/12)
$000
40,000
3,000
1
1
(.7)
9
$000
10,000
3,000
13,000
(20,000 17,000)
16
1/
1
1 /
2

10
$000
(1,000)
(1,200)
(7,600)
(9,800)

(.3)
(.4)
(25%)
(2,450)
1/
1/
1/
2
2
2
1/
2
2
11
(38,000 x 9/12)
(720 (.2) + 400 (.2))
(20%)
$000
28,500
(1,120)
27,380
5,476
1
1/
1/
2
2
12 ()
(2,450 (.10) + 5,476 (.11))
(20% x 3,000 (.9))
(20%)
17
$000
3,026
600
3,626
1/
1
1 /
2
: 2 , .. 2011. .
, .
1
31 2009 .
(IAS) 18 ,
.
25 . , (IAS) 39
, ,
, 31 2009 .
.
(IAS) 39, .
, 31 2009
500,000 .
.

, . ,
, ,
.
(IAS) 39 ,
( ).

, .
,
:

.
, ,
80 125 .
.
,
.
2010 . , ,
2009 ,

2009 . ( 2010 ),
.
2

(IFRS) 2 . (IFRS) 2
,
.
,
, 31 2010 .
, , ,
.
. 31 2009 :
20
270,000 x 1.50 x 2/3 = 270,000 .

, , 31 2008 ,
:
250,000 x 1.50 x 2/3 = 125,000 .
, , 31 2009 :
145,000
(270,000 125,000 ).
270,000 .
(IFRS) 2 , .
3
1 2009 ,
20 . ( ).
.
, , , (IAS) 16
.
, , 31 2009 ,
750,000 ((2.5 . x 1/2 x 3/12) + (17.5 . x 1/10 x 3/12)).
,
19.25 . (20 . 750,000 )
31
2009 .
,
, (IAS) ,
, ,
.
4
(IAS) 18 .
, , (IAS) 18,
:
, .
, .
800,000 .
20%,
1 . (800,000 x 100/80).
, 1 2009 11 . (12 .
1 . ) 8 . .
12 . . 1 .
.
, 31 2009 ,
250,000 (1 . x 6/24). 250,000 ,
750,000 . 500,000 (1 . x
12/24) ,
250,000 (750,000 500,000 )
. , ,
.
(a) (i)
,
. (IAS) 37 , ,
. ,
(IAS) 12
, (IAS) 37. , (IAS) 37
, , .
(IAS) 37,
:
.

.
.
21
(ii) , .
, , ,

. ,
.
, ,
,
.
, ,
, .
(iii) , ,
. ,
, ,
. .
(b) 1
31 2009 ,
. ,
8 20 2010 , , ,
.
, . ,
6
, , , .
, 31 2009
1.8 . (2.4 . x 6/8). 1.8 .
, .
2

. ,
.
1.27 . (2.5 . x
0.508). ,
. ,
, 0.127 . (1.27 . x 1/10)
2009 . ,
, 1.36 . (2.5 . x 0.544).
0.09 . (1.36 . 1.27 . )
.
3

.
, .
, , , (IAS) 37,
.

, 2008 2009 ,
. , 31 2009 ,
140,000 , :
2008 .
$000
( x 10% x 20%)
32
( x 5% x 90%)
72
, 2008/2009
(56)
31 2009
48
22
2009 .
$000
36
81
(25)
92
$000
68
153
(81)
140
(a) (IFRS) 6 .
(IFRS) 6 ,
,
.
(IFRS) 6 , ,
.
, ,
( ,
(IAS) , , (IAS) 38
).
, ,
, .
, , ,
(IAS) 36.
(b)
$

(20,000 + 200,000 + 17,436 )

,
(960,000 220,000 )

, X
(5,800,000 + 505,644 )
X

100,000
237,436
20,000
31,000
5,231
740,000
580,000
6,305,444
899,000
(528,311)
(IFRS) 6 , ,
, .
, ,
(IAS) 16 .
220,000 (960,000 x 1/4 x 11/12) 2009 .
20,000 (220,000 x 1/11)

, .
40,000 ,
, (IFRS) 6.
,
, .
420,000
, , (IFRS) 6.
, , .
660,000 ,
. , ,
2009 , 80,000 (660,000 x 1/5.5 x 8/12).
60,000 ( 1 1 )
20,000 (
1 31 )
.
580,000 (660,000 80,000

)
31 2009 .
23
1 2009 (
) , ,
460,000 (40,000 + 420,000 )
.
410,000 , 1 1 ,

460,000 (. ).
1 2009 930,000
(60,000 + 460,000 + 410,000 ).
1/
, 5
. 2009 31,000
(930,000 x 1/5 x 2/12) ,
899,000 (930,000
31,000 ).
11/2

, (IAS) 16. 200,000 (6,000,000
x 1/5 x 2/12) ,
5,800,000
(6,000,000 200,000 ).

. 1 2009
, 523,080 .

5,231 (523,080 x 6% x 2/12).
.
528,311 (523,080 + 5,231 ).
1 2009
.
17,436 (523,080 x 1/5 x 2/12),
. , ,
505,644 (523,080 17,436 )
(ii)
24
20
()
2010
, ,
25
, ,
25
( 1)
1
1
1
1
1
2
2009

,

,

1
( 2)
(IFRS) 2

:
2
( 3)

2009

3
( 4)
25
1
2
2
1
1
1
1
2
1
1
1
1
1
2
(a) (i)

(a (i))
(ii)

(a (ii))
(iii) 2
(b) 1
,

,

(b 2)

(b 3)
1
2
1
(b 1)
2
2
2
(a) (IFRS) 6

(IAS) 38

(i)
(b) , ,
26
2
1
1
1
1
1
1
1
1
1
1
2
1
1
1
1
1
1
20
2009
2009
,
30 2009
(.1)
( )
(.2)
(7,000 + 6,000 + 9/12 X 6,000)
(10,000 + 7,000 + 9/12 X 8,000 + 600 (. 2))
(.6)
(.7)
( )

(12,800 + 7,500 300 (. 8))

,
(.8)

$000
450,000
(348,547)
101,453
(17,500)
(23,600)
6,000
(15,073)
5,000
56,280
(20,000)
36,280
11/2 (.1)
1/
2
121/2 (.2)
1/
2
11/2
2 (.6)
11/2 (.7)
1
1/
2
+1
(600)
36,880
36,280
2 (.8)
1/
2
25
$000
480,000
(30,000)
450,000
1/
2

1
+ + 9/12 X

11/
2
2
$000
105,000
+ + 9/12 X
:
: (20% (4,000 2,400))
: (20% X 2,500)
(.3)
(.5)
(320)
(500)
(1,500)
(1,227)
101,453
1
1
1/
2
11/2 (.3)
81/2 (.5)
121/2
3
$000
1,500 11/2 (.2)

(66,000 60,000) X 1/3 X 9/12
4 ,
$000
$000
:
(30,000 X 2 )
60,000
1

14,000
1

1/

15,000
2
89,000
:
1/
,
80,000
2
:
1/
(66,000 60,000)
6,000
2
1/
(34,550 32,000)
(2,550)
2

(83,450)
1/
,
5,550
2
41/2 (.5)
15

5
$000
:
(.4)
:
, (1,200 X 9/12)
(.3)
((3,200 (34,550 X 8%)) X 9/12)
,
$000
83,450
1/
2
1/
2
(900)
(1,500)
327
300
1
1
(1,773)
5,550
87,227
(86,000)
1,227
(.4)

,
1/
2
41/2 (.4)
1/
2
1/
2
81/
2
6
,
,
, (40,000 X 5%)

$000
18,000
(10,000)
(2,000)
6,000
1/
2
1/
2
7
+ + 9/12 X
, (.6)
(.5)

$000
17,400
(2,000)
(327)
15,073
1/
2
1/
2
1/
2
11/
2
8
(.5)

() (20%)
$000
(2,073)
300
(1,227)
(3,000)
(600)
1/
2
1
1
1/
2
3
: ,
.
.
16
: 2 , .. 2011. .
1
, 30
2009 . (IAS) 10 ,
, , .
.
(IAS) 39 : ,
. ,
, , . ,
(IAS) 39,
(
). , ,
30 2009, 471,698
(500,000 /1.06), 28,302 (500,000
471,698 ) . , 30 2010
, 28,302 (471,698 X 6%)
.
2
.
. , .
8 . (20 . 12 . ) 1
2008 . , , 30 2009 , 200,000
(8 . X 1/40).
19
,
30 2009 22 . .
22 .
19.8 . (20 . 200,000 )
.
30 2009 2.2 . (22 . 19.8 . ).
8.5 . (22 .
13.5 . ).
1 2009 39 , , 30 2010
, 217,949 (8.5 . /39).
17,949 ,
(217,949 ) , ,
(200,000 ). (IAS) 16

. .
30 2010
24 . .
21,782,051 (22 . 217,949 ). ,
2,217,949 (24 . 21,782,051 ).
30 2010 4.4 . (2.2 .
17,949 ( ) + 2,217,949 ).
3
.
, , .
(IAS) 8 , ,
. .
, 1 2008 ,
2,800,000 (3,000,000 200,000 ).
, 1 2008 ,
2 . , 1,400,000
2009 2010 , .
4
. , ,
, 30 2009 . (IAS) 37
, , ,
:

, , ;
.
,
800,000 .
. (IAS) 37,
,
, ,
. . ,
2009 , ,
,
2010 .
(a) , :
( )
;
,
.
(b) , ,
,
.
.
20
(c)
(. (b))
- .
(

).
, .
.
- ,
, , ,
.
. ,
.

,
.
.
(d) (i)
A
30 2009 225,600
(500 X 188 X 2.40 ). , ,
, 150,400 (225,600 X 2/3).
30 2008 222,000
(500 X 185 X 2.40 ). , ,
74,000 (222,000 X 1/3).
, , , 76,400
(150,400 74,000 ).
B
(30 2009 )
285,600 (2 X 238 X 600 ).
30 2008 259,200
(2 X 240 X 540 ). , ,
, 172,800 (259,200 X 2/3).
, , , 112,800
(285,600 172,800 ).
(ii) A
, , ,
150,400 (. (d)(i) ).
.
B
285,600 (. (d)(i) ).
.
(a) (IAS) 37
, . (IAS) 37,
,
:
, ;
, .
, 30 2009
. :
(i)
1,900,000 (. (i)).

.
.
, 2008/09
, .
(ii) 6.5 . (. (ii)). , ,

, ,
21
, ,
.
1.5 . , , (IAS) 36 ,
. ,
6.5 . .
(iii) 550,000 (. (iii)).
, (. (i) ).
(iv) (. (iv)).
,
.
(v)

4,520,000 (. (v)). (IAS) 37, ,
,
.
,
( ). 4,510,000
(1,500,000 X 4.32 300,000 X 0.95 500,000 X (4.32 0.95)).
(b)
, ,
. , :
(i)
. 44 . ,
27 . .
17 . 4.25 .
(17 . X 25%). 2.25 .
(4.25 . 2 . ). 1.5 . (6 . X 25%)
.
750,000 (2.25 . 1.5 . )
.
(ii) . 900,000 ,
, . ,
900,000 ,
225,000 (900,000 X 25%).
225,000 .
(iii) .
600,000 (60% (4,000,000 3,000,000 ).
, 2,400,000 (60% X 4,000,000 ),
1,800,000 (60% X 3,000,000 ).
, ,
2,400,000 . , ,
1,800,000 , 2,400,000 .
600,000
150,000 (600,000 X 25%).
, , .
150,000 .
(iv) 20 . .
.
, (
) ,
. , 1,000,000 ,
250,000 (1,000,000 X
25%). , .
1,075,000 (750,000 + 225,000
150,000 + 250,000 ).
22
2009
, ,
25
, ,
25
( 1)
,

30 ,
6%
2009 2010 ( 1 )
( 2)
, 30 2009
,
30 2009
30 2009
, , 30 2010
30 2010
2010
30 2010
( 3)

2009 2010
( 4)
23
2
2
2
2
1
1
1
1
1/
2
1
11/2
1
1
3
1
2
2
(a) 3
(b) 3
(c)

, ,

:

(d) (i)
A
A
,
B
B
,
(ii) ,

B
(a)
,

(v)

(b)
750,000
225,000
150,000 , ,
250,000

24
1
1
1
1
1
2
1
2
1
1
2
1
1
1
1
1
2
2
2
1
1
1
1
3
13
1
3
2
3
2
1
12
2009
2009
(a) , 31 2009
$000
505,000
(304,680)
200,320
(16,000)
(20,000)
2,500
(13,000)
7,420
161,240
(43,800)
117,440
2,000
119,440
(.1)
( )
(.2)
(9,000 + 7,000)
(12,000 + 8,000)
(.5)
(8,000 + 5,000)
(.6)

(27,000 + 16,800)

(.7)
,
(.8)

,

11/2 (.1)
1/
2
7 (.2)
1/
2
1/
2
11/2 (.5)
1/
2
11/2 (.6)
1/
2
1 (.7)
13,608
103,832
117,440
21/2 (.8)
1/
2
13,608
105,832
119,440
1/
2
1/
2
19
(b) , 31 2009
1 2008
(.9 .10)

$000
266,971
31 2009
105,832
(26,000)
346,803
$000
53,314
$000
320,285
13,608
(8,000)
58,922
119,440
(34,000)
405,725
21/2 (.9) +
(.10)
1
1

1
+
(. )
$000
520,000
(15,000)
505,000
1/
2
11/2
2
$000
202,000
+
:
: (1/5 (3,300 1,700))
: (1/5 x 2,500 x 42%)
(.3)
(.4)
(320)
(210)
(150)
(1,000)
200,320
13
1/
2
1
1
11/2 (.3)
3 (.4)

( 1 2)
(IAS) 28 ,
.
, . ,
, 210,000 (. . 2
). ,
.
, .
210,000 , .
,
, .
210,000 ,
. .
3
$000
16,000 x 1/32 350
150
11/2 (.2)
4 ,
$000
$000
1/

45,000
2

1/

30,000
2
75,000
:
1/

62,000
2
:
1/

8,000
2

(70,000)
1/
,
5,000
2
1
(20%)
1,000
/2
3 (.2)
5
+
, :
(60% x 20,000)
(42% x 15,000)

$000
20,800
(12,000)
(6,300)
2,500
1/
2
1/
2
1/
2
11/2
6

26,500 x 42% x 8/12
$000
26,500
7,420
1/
2
11/2
7
$000
,
(22,000 20,000)
14
2,000

8
$000
35,700
(530)
(150)
(1,000)
34,020
13,608

(.2)
(.3)
(.4)
(40%)
9 1 2008
$000
$000
232,000
,
(121,000 62,000)
59,000

(1/5 x 1,700)
(340)

(150 (.3) x 2.5)
(375)
58,285
(60%)
34,971
266,971
10

$000
$000

30,000

(.9)
58,285
(40%)
23,314
53,314
15
1/
2
1/
2
1/
2
1/
2
1/
2
21/2
1/
2
1/
2
1/
2
1/
2
1/
2
1
2 /2
1/
2
1/
2
1/
2
11/2
: 2 , .. 2011. .

, :
1
(IFRS) 8 , :
,
.
,
.
.
, ,
.
. , ,
. ,
, .
,
. , ,
.

, -
:
10 .
10 : (i)
, (ii)
.
10 .

75
, , , ,
75 .
, ,
.
D E.
,
10% . .
C , , 10%
. 10
. .
D E .
, (150 + 450 = 600) 10%
(3,000 + 2,000 + 600 = 5,600). , .
18
, , :

. ,
, ,
.

()
. ,
, .

, , .
2

(IAS) 37 , .
(IAS) 37, ,
, ,
, . 28
2009 , , 31 2009
.
, ,
. ,
,
. 22 . .
,
( (IAS) 10 ).

. (IAS) 1
,
. , , .
, , (IAS) 37,
, ,
. ,

. (IAS) 37, ,
, .
:
(5 . )
(6 . ). , , ,
5 . .
(IAS) 37
, . ,
.
, , , (IAS) 37,
,
(IAS) 36 .
: (1.8 . )
(2 . ) 2 . .
18 . . ,
, 2 . ,
.
.
IFRS 5 , , ,
,
( )
( ). ,
, . ,
, 31 2009 . ,
.
,
. , (
)
19
. :
. ,
.
(a) (
), . ,

. ( )
.
, . ,
, (,
, ) .
, ,
.

.
(b)
, ,
. ,
. ,
, ,
. ,
, , , ,
. ,
. ,
.
(c) (IAS) 19, ,
, ,
. ,
,
. :

, ;
, ,
, ,
;
,
.
, (IAS) 19
,
, . ,
( , )
:
.
.
.
( ).
.
(d) 31 2009 .

(.3)
20
$000
36,000
(31,000)
(4,755)
245
, 31 2009
$000

6,000
(10% X 33,000)
3,300
(7% X 30,000)
(2,100)
(1)
45
1
: 10% x 33,000 = 3,300.
4,200.
, 900.
, , 900 x 1/20 = 45
2 /,
$000
(33,000 30,000)
3,000

6,000

3,300

(2,100)
(5,800)

4,400

600
(36,000 31,000)
5,000
3

(.2)
$000
4,200
(45)
600
4,755
(e) (IAS) 19
, ,
. , ,
,
, ,
.
,
() .
, .
IAS 19 ( 2012 ).
.
( ) .
(d) 31 2009 .

(4,200 + 600):
$000
36,000
(31,000)
5,000
(4,800)
, 31 2009

(10% X 33,000)
(7% X 30,000)
( )
$000
(6,000)
(3,300)
2,100
(600)
1 $000,
(i)
,

, , ,

19,200 (400 x 48)

, ,
, , ,
31 2009 , 352 (19,200 x 1/50 x 11/12)
1
1
1
1
(ii)

5,000
3,200

240
8,440
,

( 1 31 )
(IAS) 16
(IAS) 16
,
(8,000 x 9% x 4/12)
1
1
1
11/2
11/2
1 2008 ,

594 (
1 2008 30 2058 )
(71) (8,440 x 5/594)
,
31 2009 8,369
1
1
1
2 $000,
(a) , ,
31 2009
40% 7,000

(1,760)
1,040 . 1
2,800
1
1
(b) , 31 2009
2,960 . 2
,
1,040 . 1
(1,800)
,

2,200
22
1
1
1/
2

1 ,

7,000
(2,000)
(1,500)
(525)
(375)
2,600
,
(40%)

71/2 200
4,200 x 75/60
71/2

1/
2
1/
2
1
1
11/2
1/
2
1,040
2,000
600
210
150
2,960

3 200
4,200 x 3/60
3

,
23
1/
2
1/
2
1/
2
1/
2
1/
2
12
2009
, ,
25
, ,
25
( 1)
1
1
1
2
1
1
2
2
11

,

,
A
C
D/E

1
( 2)

, ,

,

, ,
,
2
25
1
2
1
1
1
1
2
1
2
1
1
14
(a)

, ,
(a) : 3
(b) 2
(c)

,
(c)
(d)

t

1
2 (1/2 )
3 (1/2 )
(d)
(e)

(e)
1
1
1
1
2
1
2
1
1
1
1
1
2
3
1
11
2
1
25
, ,
26
2009

( )
2009

31 2008
$000
:
(177,000 + 70,000 + 10,000 (.1) + 600 (.1))
(.1)
(.4)
(.8)
,
(152,000 90,000 42,000 + 4,000)
:
(36,000 + 32,000 + 3,000 (.7))
(32,000 + 28,000 6,000)
(15,000 + 11,000 + 6,000)
(.6)
+1
1/
2
9 (.4)
2 (.8)
24,000
364,035
65,000
54,000
32,000
151,000
515,035
1/
2
100,000
70,000
1/
2
.
31/2 (.6)
97,960
267,960
26,175
294,135
(.5)

:
(55,000 + 25,000)
(38,000 + 12,000 + 8,900 (.9))
1/
2
257,600
25,000
14,835
42,600
+ 1 (.7)
1/ + 1/
2
2
1/ + 1/
2
2
1 (.5)
80,000
58,900
138,900

:

(49,000 + 21,000)
(7,000 + 5,000)
1/
2
1/
2
1/
2
70,000
12,000
82,000
515,035
1/
2
1/
2
25
$000,
1 ()

60,000
10,000
10,000
6,000
(.3)

(.9)
(706)
25,000
(10,074)
100,220
15

60,000
1/
2
18,000
10,000
600 (.2)
25,000
(8,900)
104,700
1/
2
1
+1
(.2)
1/ + 2 (.3)
2
1
1 (.9)
8 .4
1/
2

2
6,000 X 50% X 1/5
600
1 .1
3
2 .1
(2,000 X 0.926) + (22,000 X 0.857) = 20,706

4 ,
(30,000 X $3)

(25% 100,220 (.1))
90,000
25,055
115,055
(100,220)
14,835
(.1)
,
1/
2
1/
2
8 (.1)
5
25% (104,700 (.1))
26,175
93,000
1/
2
4,000
3,360
1,600
(4,000)
97,960
1/
2
6

,

(75% (104,700 (.1) 100,220 (.1)))
(40% X (34,000 30,000))
(.7)
1
1
1/
2
31/
2
7
(15,000 X 25/125)
(12,500 X 25/125 X 40%)
1 1 .8
3,000
1,000
4,000
1
1
42,000
1,600
(1,000)
42,600
1/
2
1/
2
8
(24,000 X $1.75)
(.6)
(.7)
1 (.7)
9 :

25%

10,000
6,000
(706)
25,000
40,294

10,000
600
25,000
35,600
10,074
8,900
16
1/
2
1/
2
1 .1
: 2 , .. 2011. .
,
, , :
1
1.
()
.
, .
C (IAS) 34 ,
,
. , ,
, .
2.
(IAS) 34
, :
.
.
.
.
.
(IAS) 1
.
, .
,
,
. (IAS) 34 ,
. ,
.
3.
(IAS) 34, (
) :
4.

.

.
, ,
.

.
(IAS) 34
. ,
(, ),
. ,
,
, .
, ,
, .
19
2
1.
, , ,
. .
:
( (IAS) 36
).
, ,
.
.
2.
, , ,
, .
,
, ,
. ,
.
. ,
.
,
.
3.
.
,
, ,
, ,
.
, .
. , ,
,
. ,
, , .
,
, .
, .
3
, , .
(IAS) 32 :
. (IAS) 32,
, . ,
. ,
.
.
,
. (IAS) 32,
, .
, , , .
(a) (i)
(IAS) 33 ,
. - ,

.
, ,
, .
,
, .

.
,
, .
(ii) (a)(i),
, .

. , , , ,
, .
20
(iii) ,
,
. , ,

.
(b)
12 .
=
= 24.9
48.22 .
(.1)
= 22 X 225/230 = 21.5
1
((30 . X 3/12) + (50 . X 6/12)) X 230/225 (.2) + (60 . X 3/12) = 48.22 .
2
2.30
=
2.25 (.3)
230
225
5
1
$
11.50
2.00
13.50
, = $2.25 (13.50/6)
(c)
. ,
.
,

, , .
, ,
. ,
, ,
.
(d)
12 . + 2 . X 0.75
= = 18 7
48.22 . + 4 . (.1) + 20 . (.2)
1
= 18 . (12 . X 1.50 )
= 2 25
, 2 25 , 18 . = 8 .
, = 4 . (12 . 8 .)
2 ,
40 X 1/2 = 20
3
, , 12/(48.22 + 4) = 23.0 . ,
.
21
(a) 1 (. 1: $000, )
, 31 2008 :

(8,000 X 1/20 X 6/12)

,
(.1)
,
(.2)
1/
2
(400)
(200)
1
1
1/
2
(720)
21/2 (.1)
(300)
11/2 (.2)
31 2008
:
, (.1)

(2,000 (300 .2) 720 (.1))
1
10,780
1/
2
1/
2
980
, 31 2009 :

1/
2
1 (.3)
, 31 2009

(2,000 300 (.2) 720 (.1))
980
(a)
11/2
13

1 ,

(11,000 X 98%). 11,000 , 11,500
,
11,500
(10,780)
720
1
1
1/
2
21/
2
2
:

30
(12,000)
200
(11,800)
11,500
300
1/
2
1/
2
1/
2
11/
2
3
(10,500 X 98%)

31 2008 (.1)
,
22
10,290
1/
2
(10,780)
490
1/
2
1

2
(b) (i)
(: $000, )
, 31 2008 :
/

1/
2
(50,000)
31 2008

,

1/
2
50,000
, 31 2009 :
1/
2

(600,000/0.70)
857,143
/
,

(132,353 50,000)

(600,000/0.68 600,000/0.70)
1/
2
(82,353)
25,210
(b)(i)
(ii)
, ,
.
,
,
(1/2 )
(iii) ,
2008 (50,000 )
,
2009

23
1
1
1
1

( )
2009
, ,
25
, ,
25
( 1)
2
3
3
2
10
?

1
( 2)
( 3)
(a) (i)

, ,

(a)(i)
1
1
3
2
2
(ii)
(iii)
(b)
( 1/2)

(b)
(c)
,
,
(c)
(d)

(d)
3
3
4
10
1
11/2
1/
2
2
1
2
1
1
1
2
1
1
1
25
, ,
25
2008
: 2012. 1 "".
.

2008

30 2008
( $000, )
:
(144,000 + 100,000 + 28,000) + (5,000 + 2,500 (.1))
(.2)
( 8,000 25% x 8,000)
:
(40,000 + 32,000 + 7,000) 6,000 (.5)

(48,000 + 30,000 + 8,000 (5,000 + (4,000 x 25%) )
(800 (800 x 25% ))
(9,000 + 8,000 + 2,500)

,

(.4)
(.3)

:
(40,000 + 28,000 + 8,000 2,000 ( ))
(20,000 + 8,000 + 2,500) 1,500 (.4)+ 1,875 (.6)

:

(30,000 + 18,000 + 5,000) ((5,000 + (4,000 x 25%) + (800 x 25%
))

(6,000 + 7,000 + 1,000)

17
1/
2
279,500
14,250
6,000
299,750
+1
4 (.2)
1
1/
2
1/
2
73,000
80,000
600
19,500
173,100
472,850
1
1/
2
1/
2
9 (.4)
100,000
174,600
274,600
22,575
297,175
74,000
30,875
104,875
46,800
10,000
14,000
70,800
472,850
+ 1/2
+ 1/2
1 (.3)
1/
2
1/ + 1/
2
2
+ 1/2 + 1/2
1/
2
+ 1/2
1/
2
1/
2
25

$000,
1 ()

:

.

1
2007
70,000
30
2008
70,000
30,000
5,000
4,000
(2,250)
1/
2
1/
2
1/
2
1/
2
39,000
5,000
2,500
(1,875)
106,750
.2 .4
1/
2
1/
2
11/2
1/
2
(.6) (.6)
114,625
1/
2
2
31/2

.2 .4
7,875 (114,625 106,750).
. :
: 1,500 ((44,000 40,000) x 1/4 x 18/12).
: 2,500 (4,000 1,500).
2 , ()

1 2007
1 2007 (106,750 (.1))
,
100,000
21,000
1
1/
2
121,000
(106,750)
14,250
1/
2
+ 2 (.1)
3

20% x 7,875 (.1)
1/
2
1/
2
21,000
1,575
22,575
(80% x 7,875 (.1))

(25% x 56,000)
(.5)
(25%)
158,800
6,300
14,000
(6,000)
1,500
174,600
1/
2
31/2
1/
2
(.1)
1
1/ + 2 (.5)
2
1
5
(1/4 x 20,000)
(1/4 x 16,000 x 25%)
5,000
1,000
6,000
1
1
.4
6
:
1
2007
5,000
4,000
9,000
2,250

25%
18
30
2008
5,000
2,500
7,500
1,875
1/
2
1/
2
1
.1
: IAS 28 IFRS 10

30 2008
( $000, )
:
(144,000 + 100,000) + (5,000 + 2,500 (.1))
(.2)
( )
(15,000 + 56,000 25% - 1,000 (.5))
251,500
14,250
8,000
28,000
1/ + 1
2
4 (.2)
1
301,750
:
(40,000 + 32,000) 5,000 (.5)

(48,000 + 30,000 (5,000 )
(800)
(9,000 + 8,000)

,

(.4)
(.3)

:
(40,000 + 28,000)
(20,000 + 8,000) 1,500 (.4)+ 1,875 (.6)

:

(30,000 + 18,000) (5,000 )

(6,000 + 7,000)

67,000
73,000
1/
2
1/
2
800
17,000
157,800
459,550
1
1/
2
1/
2
100,000
174,600
274,600
22,575
297,175
68,000
28,375
96,375
43,000
10,000
13,000
66,000
459,550
+ 1/2
+ 1/2
9 (.4)
1 (.3)
/2 +
1/
2
1
/2
+ 1/2
+ 1/ 2
1/
2
+ 1/2
1/
2
1/
2
25
.. (www.msfo-training.ru):
1. IAS 28
.
2. IFRS10
( ).
, .
3. .
: 2 , .. 2011. .
$000, :
(a)
(IAS) 37 ,
. (IAS) 37,
- , .
, ,
. (IAS) 37, ,
. , :
( I )
( iv )
30,000
5,500
35,500
8,000 , ,
,
7,000. , 1,000 (8,000 7,000),
, 30 2008 ,
.
( iii ) ,
. 30 2008 ,
, .
21
10 ( iv ) ,
. (IAS) 37,
(1,000 x 614 = 6,140)
(5,500).
( v ), 9,000 (11,000 2,000),
. , (IFRS) 5 , ,
, (11,000)
(2,000).
, .
( vi ) , ,
.
,
, ,
. (IFRS) 5,
, ,
. , , ,
, .
31 2008 , 30 2009 .
(b)
(IAS) 20
. (IAS) 20 ,
,
, , .
, (6,000),
.
15,000, , 40
. (IAS) 20, :
, ,
.
, 1 2008 . ,
375 (45,000 (60,000 15,000) x 1/40 x 4/12). 44,625 (45,000 375)
.
, ,
60,000. ,
500 (60,000 x 1/40 x 4/12). 59,500 (60,000 500)
.
40 , . , ,
, 125 (15,000 x 1/40 x 4/12).
14,875 (15,000 125)
. 375 (15,000 x 1/40)
, 14,500 (14,875 375) .
, ,
, , .
, 600 (9,000 x 1/5 x 4/12)
, 8,400 (9,000 600) 1,800
(9,000 x 1/5) , 6,600 (8,400 1,800)
.
. , ,
, , , ,
. ,
. ,
.
,
.
(c)
, 2,000 , .
, (IAS) 37, ,
.
22
(IAS) 38 .
(IAS) 38, ,
, .
, (
),
, .
, , (IAS) 38
. ,
4,000 .
, 30 2008
: 4 , .. 2011. .
23
$000, :
(a)
2009 ,
, . (IAS) 37,
, , ,
.
2009 . (IAS) 39
: , ,
.
1 2008 . ,
.
, :
.

.
(IAS) 39,
, . ,
30 2008
2,000 (42,000 40,000).
, .
, ,
, , (IAS) 39,
.
,
. 31 2009 .
(b)
,
. (IAS) 17,
.
.
,
.
, 11,400 (30% x (6,000
+ 800 x 40)) .
:
285 (11,400/40).
1,755 (30% (6,000 + 800) 285).
,
(30% x 6,000 x 39/40 = 1,755).
,
, .
:
12,600
(18,000 x 70%)
315 (12,600/40).
12,285 (12,600 315)

:
,
30
2009
2008
2009
12,600
8,344
(4,200)
8,400
8,344
(6%)
504
501
(560)
(560)
8,344
8,285
504, 8,344.
8,285 59 (8,344 8,285).
25
(c)
,
, , .
(IAS) 37 ,
. (IAS) 37, , :
.
, .
.
, . ,
, , 1 2008 , , ,
6 ,
.
, , ,
. ,
400 (200 x 4 x 6/12)
6 . ,
400 .
(d)
,
, 30,000 (190,000 80% x 200,000).
, . ( )
, .
A C ,
B . , 24,000 (90,000
66,000). .
, :
10,000
(4,000)
6,000
50,000
(20,000)
30,000
30,000
30,000
90,000
(24,000)
66,000
, , , ,
.
.
, 350,000.
(. )
A

()
37,500
(23,500)
14,000
170,000
170,000
66,000
66,000
100,000
100,000
373,500
(23,500)
350,000
80%, ,
100%. ,
37,500 (30,000 x 100/80). 23,500
, ,
.
, , , 100%,
23,500 14,000.
80%,
18,800 (23,500 x 80%), 11,200 (14,000 x 80%).
26
2008
, ,
25
, ,
25
(a)

,

1
1
2
1
2
2
1
1
11
(b) (IAS) 20
6 .
15 .

9 . ,
(c)
(IAS) 38

, ,
1
1
1
2
2
2
2
2
1
25
27
(a) ,

,

(b)

,

(c) (IAS) 37

(d)

28
1
1
1
1
1
1
1
1
2
1
1
2
1
2
1
1
1
1
1
1
1
1
2008
2008

(a) 31 2008
$000
237,500
(178,240)
59,260
(13,000)
(15,000)
1,100
(7,000)
3,150
28,510
(8,800)
19,710
(.1)
( )
(.2)
(7,000 + 6,000)
(8,000 + 7,000)
(. 5)
(4,000 + 3,000)
(.6)

(7,000 + 1,800)

(.7)

800
18,910
19,710
1 (.1)
9 (.2)
2 (.5)
1 (.6)
1 (.7)
18
(b) , 31 2008
$000
1 2007 (.8 .9) 168,040

18,910
(6,500)
31 2008
180,450
$000
11,590
800
(600)
11,790
$000
179,630 4 (.8) + 1 .9)
19,710
(7,100)
+1
192,240

1
$000
250,000
(12,500)
237,500
2
+
:
(1/5 (3,000 1,600))
(1/5 x 2,000 x 40%) (. )
(.3)
(.4)
$000
62,000
(280)
(160)
(700)
(1,600)
59,260
1
1
2 (.3)
3 (.4)
( 2) $000
(IAS) 28
.
, . ,
, 160 (. 2 ).
,
. , , ,
.
160, .
15
,
, , .
160,
.
.
3
$000
:
(35,000 x 50% x 1/35) (16,000 x 1/40)
:
(15,000 x 1/5) (12,000 x 1/5)
100
600
700
2 (.2)
4 ,
$000
$000
(20 . x $2)
40,000
:

32,000
(7,000 + 3,000)
10,000

42,000
(80%)
(33,600)
,
6,400
(25%)
1,600
3 (.2)
5
$000
5,500
+
:
Beta (80% x 3,000)
Gamma (40% x 5,000)

(2,400)
(2,000)
1,100
$000
10,500
10,500 x 40% x 9/12
3,150
7
$000
4,700
(700)
4,000

(.3)
(20%)
800
16

8 1 2007
$000

(1/5 x 1,600)
(91,000 32,000)
59,000
(100 (.3) x 1,5)
(150)
(600 (.3) x 1,5)
(900)
57,950
(80%)
$000
122,000
(320)
46,360
168,040
. 8
$000
57,950
(20%)
11,590
: 2 , .. 2011. .
(a)
$25 ., $27,5 . ().
(IAS) 16 ,
. (IAS) 16
.
, , .
(IAS) 37 ,
,
. ,
17
,
, 37 ,
.
, , ,
, $6 , .
37 , ,
.
1 2007 ( $000) 6,000 x 0,4632 = 2,779.
,
. , 31 2008 222 (2,779 x
0,08), 31 2008 3,001 (2,779 + 222).
, , ,
.
27,779 (25,000 + 2,779), , 31 2008 ,
2,778 (27,779 x 1/10). 31 2008 25,001 (27,779 2,778).
()
,
, , (IAS) 38
. (IAS) 8 ,
,
.
, 38,
. . 8
, , ,
. , ,
.
, 38 , ,
, . , $1,2 . (3 x
$400,000) . $4,2 . (6 x $500,000 +
3 x $400,000) .
, $10 . ($1 million x 10) ,
.
()
, $24 .
. ,
. 37 , ,
, . 16 ,
. , ,
.
(IAS) 39 :
30 2008 1 2008 , ,
. $1 . ,

.
, ,
.
(IAS) 39 , .
, ,
, . ,
, (

), 39 .
,
,
. ,
( ), , .
21
()
, .
(IAS 17)
, .
, (50% )
,
. $250,000 (50% x $500,000)
.
,
. $2,5 . ($5 million x 50%)
. $50,000 ($2,5 . x
1/50)
$200,000 ($2,5 . x 8%).
( $000) 2,450 (2,500
+ 200 250). 54 (250 2,450 x 8%).
4
(110,000 + 3,750 (.3))
(50,000 + 5,750 (.3))

(10,000 1,100 (.1) + 100
(.1) + 8,000 (.6))
(14,000 + 4,000 (.2) +
2,000 ((.5)

(9,000 ((35,000
20,000) x 25%)))
$000
113,750
(55,750)
58,000
4,000
(5,000)
+ 2 (.3)
+ 2 (.3)
(17,000) + 6 (.1) + 2 (.4) + 2 (.6)

(20,000)
20,000
+ 3 (.2) + 3 (.5)
(5,250)
14,750
25
$000
1.

(IAS) 37 ,

3 .
, ,
, .
1,100 .
, ,
. , ,
, , .
100
.
. 37 ,
(, , ) ,
. ,
.
2.
(IAS) 32 :
, .
40,000, ,
.
4,000 (40,000 x 10%)
22

3.

(IAS) 11 ,
, , .
2,000 (30,000 (10,000 + 2,000 + 20,000))
.
3,750 (30,000 x 12%), ( )
5,750 (3,750 + 2,000 ( )).
4.
5.

(IAS) 17 ,
. ,

. , ,
.
(IAS) 21
,
.
2,000
, .
6.
2
2
2
1

(IAS) 38
, ,
, , 57 .
38 ( 69),
. 8,000 (10,000
2,000) .
(a) 1 $000 ,
(1)
(.1)
8/12 (.2)

35,876
(29,267)
6,609
4 (.1)
+ 5 (.2)
10
9,600
5,926
16,000
4,000
350
35,876

4 . ,
$4
I, .

23
1
1
1
1
30,000
7,000

7,500
(600)
43,900

7,000

38

(IFRS) 3
,

(IFRS) 3
(2) 31 2008

18,000
,

(237)

500
5,926 x 8% x 6/12
(IAS) 37 ,

(IFRS) 3 350
, 150
18,263
(6,000 x 6/12)
3,000
(1,500)

(.1)
(75)
,

(750)

100
775
775 x 8/12

2 (.1)
7,500 x 1/5 x 6/12
517
18,780
1
12,000 x 1/30
10,000 x 1/40

150 x 6/12
400
(250)
150
75
24
() 2 $000 ,
, 31 2008
1 2008 .
, ,
,
.
150
(3,600 x 1/18 x 9/12),
.
, 5,850 (6,000
150) 7,020
(7,100 80). ,
5,850.
, 31 2009
.
1,150 (7,000 5,850)
.
25
2008
25
25
() $2,5 .
,

, 31 2008
31 2008
$27,779
1
1
1
1
1
1
1
() ,
, $1,2 .
$4,2 .

()

()

, $250,000

$50,000
$200,000

() (1)
(2)
() ,

,

, 31 2009
1,150
27
1
1
1
1
1
1
1
1
2
1
1
1
1
1
1
2
25
10
1
1
1
1
2008

( )
2008

31 2007
:
(110,000 + 80,000 + 90,000) +10,000 (.5) +4,500 (.5)
(.8)
, (.4)
:
(30,000 + 28,000 + 25,000) - 6,000
(35,000 + 25,000 +
27,000) - 9,000
(14,000 + 12,000 + 11,000) + 9,000
$'000
294,500
15,200
17,500
327,000
1+1/2 +1/2
1 (.1)+8 (.8 )
1
77,000
78,000
1/2 + 1
46,000
1/2 +1/2
1/2 +1/2
201,000
528,200

,

(.10)
(.9)
160,000
84,500
244,500
20,175
264,675
:
(50,000 + 24,000 + 25,000)
(36,000 + 13,000 +14,000) -3,625 ( .11)-1,500( .10)

99,000
65,125
1/2
9 1/2 ( . 10)
1 (. 9)
1/2
1/2 +1/2 +1/2
164,125
(47,000 + 19,000 + 20,000 - 600 (.3))

(6,000 + 4,000 + 4,000)

85,400
14,000
1+1 (.3)
1/2
99,400
528,200
30
$000,
1
100% ,
, , 1
.
2
=> .5
80% 1 2007 ,
.
23,000 (30,000 - (12,000 - 2,000) + 3/12 * 12,000).
1.95 (1.45 + 0.55

/(1.10) - . ,
93,600 (48,000 * 1.95 ).
=> .8
3
2,400 (48,000 * 0.05 )
. , , 31
2007 , 1,800 (2,400 * 9/12). ,
600 (2,400 - 1,800).
4 ,
1
1
=> .10
, , ,
17,500, 500 (17,500 - 17,000)
.
5
()

:
(. 2)

(
6)
(. 7)

(. 11)

1 => .10
60,000
23,000
10,000
6,000
3,000
1,000
(5,000)
98,000
2 (.2)
1/2
1/2
1/2
1/2
1 (.11)
5 =>.8
60,000
1/2
30,000
10,000
4,500
(3,625)
100,875
1/2
1 (. 11)
41/2 => .10
6,000
(1,500)
1 => . 5
1/2
1
(. 7)
1/2
1/2
.: , ,
2,875 (100,875- 98,000)
6

(6,000 * 1/3 * 9/12)

7
4,500
23,000
(20,000)
3,000
1/ 2
=> .5
8 ,

(. 2)
93,600
2 (. 2)
80%
(98,000 (. 5))
(78,400)
5 (.5)
15,200
1
8
20,175
20% (100,875
(. 5))
10
1/ 2
63,000
,
(.3)
,
(. 4)
(80% * (100,875 - 98,000) (. 5))

(25%)
(1,800)
1 (. 3)
500
1 (. 4)
25,000
2,300
(6,000)
1,500
84,500
11 -

1/2
1/2+41/2
1/ 2
1
91/2
(. 5)

25%
10,000
6,000
3,000
1,000
20,000
5,000
10,000
4,500
1/2
1/2
1 =>.5
: 2 , .. 2011. .
14,500
3,625
1/ 2
1/ 2
1 => .5
(a)

() (IFRS) 1
.
(IFRS) 1, ,
, 2006 .
, ,
.
,
. , 1
2006 . - ,
.
, (
), ,
31 2007 . , ,
, ,
.
2007 2006 ,
, ,
, , ,
(IFRS) 1. , :
- 1 2006 .
- , 31 2006 .
- 31 2006 .
(b)
(IAS) 16
(IAS) 23 .
(IAS) 16 (IAS) 23
:

$'000
10,000
, .
1,000
, .
.
2,000
, .
1,500
(IAS) 16, ,
,
.
.

.
480
,
6 ( 1 2007 31 2007 ),
.
14,980
. (IAS) 16,
, .
, , ,
. .
(c)
, (IFRS) 2
. (IFRS) 2 ,
, ,
. ,
(IFRS) 2

.

11
, ,
, .
, 704,000 (400 * (1000 - 120) * 2
). . ,
2007 , 176,000 (704,000 * 1/3 * 9/12).
. (IFRS) 2
, ,
, .
12
(a)
(IFRS) 8, ,

, ,
.
(IFRS) 8 ,
, ,
. ,
(IFRS) 8,
, (IFRS) 8,
.
(b) (IFRS) 8, :
(a)
(b)
(c)

( ).

.
.
(IFRS) 8 .
, , -
.
.
,
.
,
.
, ,
. ,
, .
,
.
(c)
(IFRS) 8 ,
, :. .
:
(a)
(b)
, .
, .
, :
(a)
(b)
(c)
(d)
.
,
.
,
,
,
.
- .
- .
- .
- .
- ,
(IAS) 1 .
-
, .
- .
-
.

,
,
, .
- ,
.
13
- , ,
, ,
, .
(d)
- ( $000)
(IFRS) 8, ,
:
(a) , , , 10
.
(b) 10
:
;
(c) 10 .
, A . ,
75,000 (35,000 + 40,000), 10% , 110,000 (35,000 +
75,000).
, .
18,000.
C ,
9,000. ,
, 600,
6,500. , ,
, 4,000 10%
.
D E ,

10%. ,
, . 67,000 (40,000 + 18,000 + 9,000).
,
, , 75%
, ,
, , 75%
. 75 - ,
D E .
, .
14
(: $000, )
5
(a) 1
:

,
:
(300)
(825)
(749)
(9,700)
9,843
356
275
/
(IAS) 17 ,
,
.
, , .
, ,
, ,
.
, , 550
(1,100 * 1/2),
. , 9
2007 825 (550 * 9/6).
(825)
(550) .
, , .
.
, , 10,065 (550 * 18.30 ),
.
, :
, 10,000,
, 10,065.
2007 300 (10,000 * 1/25 * 9/12),
9,700 (10,000 - 300).
:
1
2
3
10,000
9,950
9,898
500
498
495
(550)
(550)
(550)
9,950
9.898
9,843
30 2008 , 2008 ,
- . :
2007 749 (500 + 3/6 * 498).
31 2007 10,199 (9,950 3/6 * 498). 9,843 , 1 , 356 (10,199 9,843) .
15
(b)
2
:
, 31
2008
2007
175
990
40
170

,

,

,

/
(IAS) 39 ,
, , ,
,
.
820 (100 * 8 + 20),
2007 950 (100 * 9.50 ). ,
130 (950 - 820) .
, 2007 , 40 (100 * (9.90 9.50 ).
, , , 170 (130 + 40).
2008 995 (100 * 10.10 - 15).
2007 990 (100 * 9.90 ). , ,
2008 , 175 (995 - 990 + 170).
170
, .
2012 IFRS 9
(.).
16
2008 5b IFRS 9.
.. (msfo-training.ru).
31

2007.
2008.
$000
$000
:
-
-
-
----
1,010
(1,010)
(15)
--
(15)
,
:
-
-

-
-
-
-
-40
20
-40
20
40
130
40
-170
170
20
(190)
--
-----
-(15)
190
175

()

990
--
170
--
-175

-
-
-
-

(IFRS) 9 ,
. ,
, , :
:

.

.
= $8 100.. + $20. = 820 .

(
).
2006 .
= $9.5 100.. = 950 .
= 950 820 = 130 .
2007 .
= $9.9 100.. = 990 .
= 990 950 = 40 .
= 130 + 40 = 170 .
:
;
(
) .
31.01.2008. :
100 . 10.10 = 1,010 .

2008 :
1,010 - 990 = 20 .
= 15 .
= 1,010 1,010 15 = 15 .
, ,
, ,
( ).
,
, ,
.
170 ( 2008 ) + 20 ( 2008 ) = 190 .
, 2008 :
190 15 = 175 ..
(c)
3
1 2007
,
12,000.
1 30 2007
100 ((6,000/30) * 6/12).
11,900 (12,000 - 100).
30 2007
, , ,
, 12,500. ,
600 (12,500 - 11,900) .
,
, .
(12,500)
, 12,200 (12,500 - 300).
300 (12,500 - 12,200) ,
.
30 2007
, 600 (12,800 - 12,200)
.
, ,
.

( )
2008

, ,
25
, ,
25
(a)
(IFRS) 1
,

, 2007

1
1
(b) (IAS) 16

1
1
1
1
2
1
1
11/2
1
2
1
2
2
111/2
10
() (IFRS) 2 ,

, 2007

1
1
2
2
2
()

(IFRS) 8 -
2
2
(b)
,
3
4

, - 1

-
2
3
1
3
(d)
A

D E
2
2
1
2
3
()
10
(a)

1
11/2
1
1
11/2
1/2

2007
31 2007

:

1
11/2
1
11/2
1/2
1/2
1/2
1/2
1/2
14
11
(b) , ,
,
1 2007
40,000 2007
, 2007 (1 170,000
)
1
1
1
2
1
1
1
(c) 1 2007
1/2
1 30
30 2007

,
:

30 2007

1
1
1
1
1/2
1/2
1
1
7 1/2
7

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2008 2013

.. (msfo-training.ru): IAS 19 ( 2012 ) ""

(d) 1 2008 500

$1,1 . (70% x + 20% x $3 .

11,000 (221,600 210,600).

(939 (.8) + 3,851 (.8)

(60,000 56,776 (.9))

900 . . (1.8 . . 6/12)

10,000 30% 1/20 4/12

190 2,000 0.5 2/3

26,000 (264,000 238,000).

(a) 49 . (50 . 1 .).

4.9 . (49 . x 10%).

49.9 . (49 . + 4.9 .

6 . 958 . (4.9 . x 1.42).

800 . (1,007,557 x 0.794).

(20 . x 50% x 9/12)

28.8 . (60 x 500,000

1,420,000 (1.2 . + 720,000

34,100 (200,000 X 6/12 X

, 225,000 (4.5 . X 1/20),

.. (msfo-training.ru): IAS 19 ( 2012 ) ""

(26,000) x 40% x 6/12

700,000 (500,000 x 1.35 +

, 750,000 (1,250,000 - 500,000)

(66,000 60,000) 1/3 9/12

. 50,000 (2.5 . 1/50)

9,000 (108,500 99,500).

2,500 (.6) (.6)

(15,000 + 54,00025% - 400 (.5))

((3,000) (.8) + 750 (.7))

776 ( 700 76)

.. (msfo-training.ru): 2012. IFRS 9

, 1,200 (1,000 x (3.20 2.00 ),

9,420 (140,520 131,100).

(1/3 x (28,000 25,000))

270,000 x 1.50 x 2/3 = 270,000 .

20,000 (220,000 x 1/11)

580,000 (660,000 80,000

(66,000 60,000) X 1/3 X 9/12

(ii) 6.5 . (. (ii)). , ,

(2,000 X 0.926) + (22,000 X 0.857) = 20,706

7,875 (114,625 106,750).

(80% x 7,875 (.1))

(15,000 + 56,000 25% - 1,000 (.5))

Beta (80% x 3,000)

Gamma (40% x 5,000)

10,500 x 40% x 9/12

(17,000) + 6 (.1) + 2 (.4) + 2 (.6)

7,500 x 1/5 x 6/12

(47,000 + 19,000 + 20,000 - 600 (.3))

1.95 (1.45 + 0.55

(80% * (100,875 - 98,000) (. 5))

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