Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                

Salobttoe Oetqectbo (: Akui - Ohephoe Rlctlatr (

Download as pdf or txt
Download as pdf or txt
You are on page 1of 5

J- SAlObtTOE AKUI|OHEPHOE OEtqEcTBo

7
( 3KO rlCtlAtr{ }t KEAH K >>
@HHaxcogas orqerHocrb cornacxo MC(DO
lr ay8[TopcKoe 3aKrtrcqeHre
He3aBrclMoro ayAilropa
3a saKoHr.ft4Bwnhcn 31 Aera6pn 2022 roaa
\-
3A.flBJIEHnT,PyKoBoAcTBAoBOTBETCTBEHIIOCTI,I
3A IIoFoToBKy I,I yTBEPXAEI{IIE oIIHAHCOBOfi OTTIETHOCTII
3A rOA, 3AKOrrtIrrBIIrUfrCg 31 ,[EKAEPfl'2022 rOAA

HuxeCleAyroqee 3aJ{EIIeHHe, KoTopOe ASJDKHO pagcMaTpuBaTbCfl cOBMecTHO C OnucaHHeM


o6fiaffi€rcfi
He3aBlIclIMbIx ay'UrropoB' CJe'relP c
He3aBr4cgMbrx ayAr4TopoB, cOAepxaIqI,IMCt B IIpeAcTaBJIeHHOM OTqeTe
qeJrbro pa3rpaHrueHr4r orBercrBeHHacrlr ayAr{TopoB !r pyKoBoAcrBa B orHoIIreHI'r}l Sunancorol
o'rqertrElE
pyr,onoacr"o Bauxa orBeqaer 3a rroAforoBry rfauancoBofi orqerHocrll' AocroBepHo orparcarcu3i rt FEr'
pgynbTaTf,I fer1g6g.1;'
cyuIecTBeHHbIX acIIeKTax, $uuanconoe cocTo.nHue Ha 31 'qe6a6ps 2022 rcp;a,
.UBr,rxeHHe AeHeIKHbIX Eaura Ha oTy xe AaTy, B cooTBeTcTBIla c Mer6AfHapoIXEmr CrqlU
"p"A"tu
OuHaHcosoft Orqernocru (MC@O).

flpu no4roronxe Qnnaucoeoft oTqeTHOCTIa pyKoBoACTBO HeCeT OTBeTCTBeHHOCTb s


. nu6op HaAJrex€urrx npuHrllrnoB 6yxranrepcKorc )^lera lI I'D( nocneAoBaretrLEr flr
. rIpI{MeHeHue o6ocnoBaHHbx oIIeHoK I{ pacqeroB;
. BeAeHr4e 6yxralrepcKofo )nlera B coorBercrBuu c 3aKoHoAareJlbcrBox
l(ufugd nccqery
o coomoAeslre MC@O H pacKpbrrue Bcex cyilIecrBeHHhx crrxlonemfr sr MC'DO I Kt.rcsr|Fs r
- $r,ruaHcosofi orr{erHocru;
rroAforooxy Quuaucosofi orqe'rHocrr4 c yqeroM AorryrrleHutr, 'rro Eattr( 6yret
I npoAoJrrlsTb cBolo
KorAa raxo€ ,{orD/I[eHHe
.[eflTeJrbHocrt s o6ogpr{MoM 6y.uyuevr, 3a I{cK,rIoqeHHeM cJD/qaeB'
HerlpaBoMepHo.

Pyxonogcrno rarcKe Hecer orBercrBeHHocrb 3a:


" . pa:pa6orxy, BHeApeHHe u o6ecneqenr,re SymuuoHllpoBaril'Is stftfemunuofi u uaAexHofi
cucteuu
BnyrpeHHefo KoHTpoJLa Bo Bcex rloApa3AeJlesurx Eama;
r rroAAep)KaHHe eucrelru 6lxralrepcKoro yrlera, no3BoJlulotqeft
s rlo6ofi MoMeHT c AocrarorlHoH
Baruca u o6ecnequu
creneHbro roLrHocrrl noAroroBl{Tl rausoprvraul4lo o SuuaHconou IroJIoxeHIlI'I
coorBercrBl{e Suriauconofi orqernocru MC@O;
,,p'IHrrH, *"p npeAenax csoefi KoMnereHrII4u grx o6ecreqeHl{t coxpaHHocrl4
. aKTI4BOB EaHIta;

I "
BbuBJreHr, r^nprgo"BparrleHue {axron MollTeHHrrqearBaurtpoqlrx 3noynorpe6lenuft'

Hacroqulas QuuaHconar orqerHocrb 3a roA, 3aKoHrrr{Bruuitcs.31


gerca6p.r 2022 rola,6rtla yreepx(AeHa

pyKoBoAcrBou Easxa 15 Mapra 2023 rop.a.

Or uuesu llpaueHnx

15 mapra 2023 roaa

!I
H
H
It' 6tn floor, Toktogul Str., 108,

I
Blshkek, Kyrgyzstan

{mREsroN
+996 312 663002
+996 558 865505
office@kreston. kg
www.kreston.kg

': Aygnropcroe 3a Kr KlqeH re nesS a rcr xoro ay4nropa

:1 Axqxorepau n Corery Anpet<ropoe 3AO <<SxoHcnanrxEaux>>

:1 Mneuue

:1 Mur npoBenh ay4nr nprflaraeMoft $nnancoeofr orqerHocl4 3arpuroro aKqxoHepHoro o6qecrea


<3rcol4cnamnrcFanr> (<Fanr>), cocrorqefi H3 orqeTa o SuHaucosoM nonoxeHilH no cocroeHro xa 31
.qera6pr 2022 rofua, orqera o npr6urnu nnn y6orrce u npoqeM coBoKynHoM AoxoAe, orqera 06
n3MeHeHrrrx e co6greeHHoM KanrTafie h orqera o ABHl<eHnH AeHexHbrx cpeAcrB 3a roA, 3axoHqxeuJrficn
Ha yKa3aHHyo Aary, a raKxe npuuevaunil r $nnancoeoft orqersogrh, BKnoqas rparrNft o6rop ocHoeHbrx
nonoxeuuil yuerxofi nofl ylrr4Ky{.
-
flo Haureuy MHeHHro, nprraraeman SNnancoaaa orlrerHocrb orpaxaer AocroBepHo so
:1
Bcex
cyu{ecrBeHHbrx acneKTax $unancoeoe nonoxeHue EaHrca no cocrosHuo sa 31 Aexa6ps 2022 ro6a, ero

I
Sruancoeue pe3yfibraTbr H ABr,rxeHue AeHexHbtx cpegcrB 3a roA/ 3aKoHr{r4Buruficq Fra yKa3aHHyro Adry, B
coorBercrel4n c Mex4ynapoAHblmH craHAapraMu $unaxcoeofi orqerHocrn (<MCOO>).

Ocnoeauae dna eatpaucenat *tflewafl

Msr npoBenh ayAur B coorBercrBr4u c MexAyHapoAHbrMh craHl4apraMH ayAmra ((MCA>). HauJa


orBercrBeHHocrb cornacHo yKa3aHHbrM craH4apraM Aanee pacKpbraaercr B pagAene <OraersBeHHocrb
ay4wTopa sa aygnr Qnuancaaoil orqeruocrk> HauJero 3aKntoqeHrR. Mu |,regaeno,rMbr no orHolueHro

.l
= r 6auxy B coorBercrsuu c KaAexcav ?TnKH npoSeccwauantuux 6yxranrepoB Coaera no Mex(AyHapoAHbtM
c-raH4apraM gTuKei 4nn 6y><ranrepoB (<KoAercc>) 14 grhqecKuuu rpe6oeanv*Mut npvueHhMuMr4 K Haueuy
aygrry Suxancoeofi orqernocru e Kuprerecroft Pecny6nrre, h HaMH BbrnorlHeHbr npo'{he grn'{ecKre
o6ggaxsocru B coorBercrBttvt c grnqn rpe6oeannruu r Ko4erccou. Mur noflaraeM, i'rro nonyqeHHbte HaMH
ayAHTopcKLte AoKa3areflbcrBa tBnstorcr AocraroqHumr4 H Ha4nexar4nMt4/ qro6st cnyxLrrb ocHoBaHfieM
rJ AJ19 BbrpaxeHrfl Hautero MHeHnr.

OrnercreeHHocrb pyKoroilcrBa u nrlq, orceqaxtrqnx aa Kopnopar[BHoe ynpaBrenne, Ba


$nxaxcoeyn orqerHocrb

*r
-
Pyroeo4creo orBeqaer ga nogroroBKy n AocroeepHoe npeAcraBnenne $unancoeofi orqerHocrl,{
coorBercrBr4ra c MCOO u 3a chcreMy BHyrpeHHero KoHTpore, Koropyro pyKoBo.qcrBo cquTaer neo6xoAnuoft
Afir no,qrorogKh $unancoeofi olernocrr, He coAepxaqeft cyr.qecrBeHHbrx ucraxennft BcneAcrBue
B

1'' nego6pocoaecrHbrx geficrerli nnm ourn6or.

:r
I
flpn noAroroBKe $nnancoaori orqersocrm pyKoBoAcrBo orBeqaer 3a oqeHKy cnoco6nocru 6asxa
HenpepbrBHo
'npbJionxaTb
AerrenbHocrb, 3a pacKpbrrre B coorBercrByror{Hx cnyqaf,x ceeAeFtilfi,
orHocfilqHxcr K HenpepbrBHocrH AetreJrbHocrut v 3a cocraBneHHe orqerHocrn Ha ocHoBe Aonyt4eHHg o
HenpepbrBHocrl4 AenrenbHocTr4, 3a lrcKnoqeHheM cnyLraeB, KorAa pyKoBoAcTBo HaMepeBaerct

;r
*r
nrKBn4r4poBarb 6auK, nperparmru ero AeflrenbHocrb Ann Korga y pyKoBoAcrBa orcyrcrByer
npaKTur{eckar anbrepHaruBa nHKBHAaqhH HnH npeKpauleHr}o AeqrettbHocru Eaxrca.

finqa, oTeeqa$u{l4e ga KopnoparnBHoe ynpaBneHre, orBeqaor 3a HaA3op 3a noAroroeroft Snnancoeofi

1'
*l
orqerHocrr 6anxa.

OrserqaeHxocrh ayglrropa Ea ayA[T $rxaxcoaof, onrerxosrx


LI
Hau:a qenu cocronr B nonytreHHn pasyuaori yBepeHHocrr, rro SlrraHcoBafl orqerHocrb He coflepxnr
racraxesrfi Bcne.qcrBne ue4o6pocoeecmux Aeilcrenh vnt ou.rn6oK, H B BbtnycKe
I

.l
cyu{ecrBeHHbrx

*l I

\a
F
ayA[TopcKoro 3aKnoqeHht, coAepxaqero Hau.le MHeHile. Pasyunar yBepeHHocrb - 9To BbtcoKan creneHb
qro ayF,urt npoBeAeHHbtil e cooreeTcrluvt c MCA, BcerAa BbtnBr
yBepeHHocrl4/ Ho oHa He rapaHTilpyer/
cyqecrBeHHble ilcKaxeHus npn nx Hann.rnn. l4craxeunq MoryT 6utru pesylbraroM He4o6pocoeecrxbir
Aeilctauh unu owu6oK n cqilTatorcs cyqecrBeHHbrMr4, ecnil MoxHo o6ocxoeaHxo npeAnonoxr,rrb, qrc g

r:-l oTAeIbHOCT4 VnU B COBOKynHOCTh OH14 MOryT nOBnilgTb Ha 9KOHOMt4qecKhe peueHng flonb3oBaT€r,€ri,
nprHhMaeMbte Ha ocHoBe OhHaHcoaofi orqernocrh.

h B paurax aYAtATa, npoBoAl4Moro B coorBercrBuvl c MCA, uur nphMeHseM npoSeccnonanbHo€ cyagaxrrra n


coxpaHteM npo@eccnonanunuttZ ctenrilLlr43M Ha nporflxeH!4t4 Bcero ayAura. KpoNe roro, Hbr :

h ' BblsB.nFeM il oqeHnBaeM phcKt4 cyu{ecrBeHHoro hcKaxeHnn $rnaucoaofi orqerHocr}. ac.rrqgtr:!rc


ne4o6pocoeecrHbtx Aeilcteuil unu owu6or; paspa6arutBaeM h npoBoAnlr ayAxropclre np@lEiq,yElr D
orBer Ha
BblpaxeHilF
qUCKVI; nonyqaeM ayAilTopcKt4e AoKa3areflbcrBa, AocraroqHbte r HalA'rile)riuflune
"TVHauero MHeHilt. Prcx xeo6Hapyxenrn cyqefiBeHHoro HcKarreHrg J00!m
I pcrt'frlblran'G

il:r
He4o6pocoaecrHbrx Aeilctewil BbruJe, qeM pilcK Heo6Hapyxexrn ql,qecrBeHHorc @Gi,ilm D
pe3ynbrare owvt6t<1,t, TaK KaK ue4o6pocoeecrHbre Aehcrans Horyr BKnoqarrb g3cns, m$drtr,
yt',tuttuexHurrz nponycK/ 14cKaxeHHoe npeAcraBneHhe rx$opxaurn wtn gei6!i,l|s c cfirciu,
Aeilcraypqefi crcremur BHyrpeHHero KoHTpons;
r

I:r
noryllaeM noHilMaHhe BHyrpeHHilx xonrponeil, 3Har.{HMbtx Ang ayAnra, c uejrbro eaapaEgrrcr
ayALiropcKl4x npoqeAyp, coorBercrBytor{r4x o6crosrenucrBaH, Ho He c qenbp Bb|p:rreHrn nrer*m 06
a@Qexrnaxocl4 ct4creMbt BHyrpeHHero KoHTponn banra;
r oqeHilBaeM HaAnexaulhfi xapaxrep nprMeHseuofi yverxof, nollrrltxx lr o6oorogaHHocrb
-6yxranrepcrnx oqeHoK t4 coorBercrByoqero pacKpbfrug xx@pxaqnr, nqArorognefiHoq)
pyKoBoAcrBoM;
' AetlaeM BblBoA o npaBoMepHocTh nphMeHeHr4e pyKoBoAcTBol,t AOnyu{eHHc o HenpepbtBHocrH
AeffTerbHocTil/ a Ha ocHoBaHhh no,nyqeHHbtx ayAHTOpCKhX AOKa3aTenbcTB _ BbrBoA o HanHqHH
cyulecrBeHHof HeonpeAe,neHHocrl4 B cBq3r,r c co6utrrstrn nnu ycnolullriu, B pe3ynbrare Koropblx
Moryr Bo3H14KHyrb 3HaLtilTe.nbHbre coMHeHils e cnoco6Hosrr4 Satxa HenpepbtBHo npoAonxarb

5
AeqTerbHocru, Ecnn Mbt nphxoAt4M K BbtBoAy o Hanhqt,til cyqecrBexxofi HeonpeAeneHHocrt4, Mbl
AotfxHbl B HaueM ayAilTopcKoM 3aKnloqeHVn npnBnev,b BHrMaHne K coorBercrByrouleMy pacKpbtrt4ro
nnSopuaqnn a $nuaxcoeofi orqernocrn nnnt B cnyqae HeHaAr.texauero pacKpbtrt4e,
No4rQnqnpoearu MHeHhe. Hau:n BbtBoAbr ocHoBbtBatorcs Ha ayAhropcKt4x AoKa3are.nbcrBax,
nonyL{eHHblx Ao Aarbt ayAhropcKoro 3aKnloqexrR. O4naxo, 6y4yu1ne co6urrns nnn ycroBnfi Moryr

h nphBecrh K yrpare SaHxou cnoco6uocril HenpepbrBHo npoAonxarb AerrenbHocrb;

trf
' npoBoAl4M oLleHKy npeAcraBneHtae QilHaHcoeofr orqerHocrt4 B qenoM, ee crpyKTypbt t4 coAepxaHns,
BK.noLlaff pacKpblrhe rxQopuaqril, a raKxe o6ecneqenrF AocroBepHocrh npeAcraBneHnA flexau.U4x B
ee ocHoBe onepauril n co6utnil.

Mut nx$opul4pyeM rLtu, orBeqarcu.il4x 3a Kopnopar[BHoe ynpaBneHile/ o 3anraHhpoBaHHoM o6reue n


cpoKax ayAnra, a raKxe o cyulecrBennutx npo6/teMax/ BbtFBneHHbtx B xoAe ayAnrat B ToM r{ncre o
3Haq ilTe"n bH btx H eAocTaTKax chcTeM bt B HyTpeH Hero KoHTpong.

n Ynpaennnr4nrZ naprnep
A64yearree 3apurn6er
Ceprr$rqupoeaFtHuril 6yxranrep, FCCA 1365251

n Ceprn$urar ayAhropa Ksrprurscrofi Pecny6nrxr N9

Crapu:ril ayAvtrop
,f,W
n
A64unAaeea Haruua

OcOO <Kpecrou 5nu:rer>, luqeH3ur Nq 0025 cepnn A,

rt
BbrAaHHas l-ocy4apcreesHori Cayx6ofi PerynrpoeanxR r
Ha4sopa sa OilxaHcosurM PurHrdr'a npr llpaerrerbcrBe
Kurprurscxofi Pecny6n n rr.

n 15 Napra 2023 r.

Yn. Toxroryna 108, 6orax, r. SrurKeK, Ksrprurscral pecny6nmxa,


+996 312 66 30 02; +996 558 86 55 05,
office@kreston, kg.
f-J
r-J
rl
t
a 3.{K P bIT O {,

Orqer o Qrneacrm.r ro.lruetxr


KIIIiOHI TfIOf, CEfIf CTBO . f KOHCJTAMIIKEAHK>

l fI.. :O,;::i.;li-- :' -: - lrm;U5,ilf I l]- -::g


tCvrrrru r;e5-:;r::l 3,li3utrffii g -i:rqa\ Kbtprbt3cKtrx conton)

_l rrPI{M' 31 aera6pq 3l aera6ps


2022 rina 2021 rola

:l AKTI{BI,I
,{euexHue cpe.lcrBa }i tr\ fiiBtrBateFirbl
Cpelcrra, pa3\ierueHHbte Sasxax
B lpvrtr\
5
6
1,519,136
985,724
r,144,019
602,585
(DHHaHcossie aKTHBbt. oueHHBae\rbre no cnpaBeArnsofi
:1 croHMocrh uepe: npn6u:rr lr r'Sslrori 7 250 250
Kpe4uru H cpeAcrBa. npe-tocraB.teHHbre KJTHeHTaM rro
HcraMcKHM npHHuHna\r QuHaHcnpoBaHHt 8,32 1,917,378 I 4?6 ???
:1 OuuaHcosrre aKTHBbr, oueHHBaeMbre Iro
aMopru3uposaHF{ofi croHMocru (ouararelrHue

:l ycnoeur)
l lpoH3BOIHbre QHHaHCOBbTe HHCTpyMeHTbr
OcuoeHrre cpeAcrBa
Heuarepua,rbHbre aKTHBbr
9,20
15
10
11
32,248
1,365
t99,606
78,936

234,004
tl 11,429 12,048

:1 He:anepureHurre paspa6orKu rro HeMarepr4zurbHbrM


AKTI,IBAM 11 3,550
llpe4onlara ro

:l
ocHoBHbrM cpeAcrBaM r{
HeMaTepHaJIbHbrM aKTHBaM r0,047 12,051
,{olrocpouubre aKTuBbI, ilpeAHa3Har{eHHble AJI.a
rrpoAax(H 12,20 21,333 29,779

:l Or:roxeuHue HaJrof oBbre rpe6onaHnr


floo,{ue aKTHBbr
I4TO|O AKTIIBbI
l3
I4 40.926
4.739.442
1,594
t39,653
3.693,801
OBfl 3ATEJIbCTBA II KAIIIIITAJI
_] OEfl3ATEJIbCTBA
flpousno4urre Quuauconrle o6.qsarerlcrsa l5 206

.l Cpegcrna 6aHxos n Sunaucono-KpeAr.rrHbrx


yupeNgeHufi
Cpe4crea KJrueHToB
l6
l7
62,731_ 19,395
1,889

.l Cpe4craa rurHeHToB, flpaBtrer{eHHbre ilo HcJIaMcKHM


n plr HrInnaM cpuH aucnpo BaH:afl
O6s:arerucrBa rro orJro)KeHHoMy HaJrory ua upu6trll
1',l
1a
IJ
3,360,923
1,320
2,668,076

flpouue o6.sgaremcrsa l8 283,817 247.297


IITOTO OE.fl3ATEJIbCTBA 3,714,791 2,936,863
.] KAIIIITAJI

I Anuuoseogrrfi Kannra,'r
Haxon,reuulrfi y6urox
IITO|O KAIIIITAJI
19 762,288
262.363
1.024.651
762,288
(s,3s0)
7s6.938

I IIT Of O OE.g3ATE JIb CTBA I'I KAIII4TAJI 4,739,442 3,693,801

l Mycaee
-l I-:aeuotu fyxzntmep
I
-5 rrapra 2023 r.
-l/
flpuueuauus Nl I-32 flBrrflrorefl. ueorreu:reuofi qacTblo HacT0{rtrero oTr{eTa.

You might also like