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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

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58
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40
40

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13%
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IAS40
IAS38
IFRS5,
IAS36
IAS18
IAS11
IAS17

IAS12
IAS19
IFRS2
IAS23
IAS21
IAS41
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IFRS7"";IFRS9""

67%

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60%
40%
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7%
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0%
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6
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IAS16

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, 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
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61,000
49,000
10,000
120,000

42,000
38,000
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862,000

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( 1 )

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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)
:
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(. 6)


:

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1

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$
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39
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2012 .
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2013 . .
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, 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
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, .
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31 2015 . 1 2012
25 . 31 2013

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28 .

, .

,
.
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30 2021 ,
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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
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150,000
(110,000)

40,000
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(7,000)

27,000

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22,100
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16,100

16,100

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120,000
(70,000)

50,000
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(8,000)

34,000

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26,700
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20,000

1
1 2011 80% .
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32 . . 1 2011
2.50 .
30 . 30
2013 . , 2
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.
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) ,
.
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.

.

.

.

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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 .
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:

45 . .
35 . .


1 2010 . :

100 . ,
110 . .
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.
.

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31 2012 .
(40 )

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31 .
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31 2012

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(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 , .
:
. .
(10 )
(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 .
(11 )
(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.

25%.
.
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 . ,
8 . ), 22 . (
17 . ,
5 . ).
20 . , .

,
.

:
(i) ,
, ?
(ii)
?
(iii) .
, , ,
?
: , , ,
.
:
(i) 6
(ii) 4
(iii) 2
(12 )
(b) 1 2011 , ,

12 . . 3 . 1 2011
, ,
, 31 2011 . :

5 .
.
4 . .

1 2011 30 2011 .

.
3 . .


300,000 .

150,000
,
.


, ,
.

.
:
(i)
?
(ii) ?
: , , ,
.
:
(i) 6
(ii) 2
(8 )
(20 )
7

[P.T.O.

(a) (IAS) 19 ,

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

.
(iii) , ,
,
.
:
(i) 3
(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
.
: ,
.
(12 )
(20 )

[P.T.O.

, ,
.
,
.

. ,
.
,
30 2011 .

, .
, , 30 2012
. ,
, .
(a)

. ,
, , .
(6 )
(b)
, .
, ! ,
.
(8 )
(c)
,
, 30 2012 . ,
. ,
, . , ,
,
, .
(6 )
:
, .
: .
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10

lkk

, 9 2011

15 .

() 3


.

.

.

.

- .

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

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

.
:
(i)
(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 . .
:
(i)

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)

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


. ( )
(. ).

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

.. (msfo-training.ru):
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
, .

.. (msfo-training.ru):
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