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(.

( )

, 2012

(.)
/ . ., . 2012.

(.).
30.09.2011 . ,
2011 .

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

, , . ,
,
, .

, , , ,
,
.

., .

I.

II.

2004 . 2006 .
1. 2004/12 (IAS 36 )

2. 2004/12 ( ,
)

3. 2005/04 ( )

11

4. 2005/06 (IAS 12 +IAS 11 )

13

5. 2005/10 ( )

15

12

6. 2005/10 (IAS 33 EPS + IAS 24 )

17

13

7. 2006/03 ( +
+ . )

19

14

8. 2006/03 (IAS 8 , IAS 40 , IAS23 )

21

16

9. 2006/07 (IAS 41 / + IAS 19 )

22

17

10. 2006/12 (IAS 37 )

24

19

11. 2006/12 (IAS 38 )

25

20

26

22

29
30

25
26

31

29

32

31

35
36

35
37

37

38

39

40

40

42

2007
1 ( + + . + : ,
++)
3 (IAS 37 + IAS10
+ IFRS 5 )
4 (IAS 12 )
5 (IAS19 + IFRS 6 )

III.

2007
1 ( +
+ : ,
, . , , , )
3 (IAS 37 +
. + IFRS 2 )
5 ( )

IV.

2007
1 ( -
)
4 (. : + . )
5 (, IFRS 2 +
, )

V.

2008
1 ( , ,
: , , ,
)
3 (IFRS 1, IAS 16 IAS23,
IFRS 2 )
5 (IS 17 , , . , IFRS 5)

VI.

50

48

53

50

55

52

57

54

58

56

61

58

63

60

66

62
65
66

68
72
73

67

76

69

77

73
75

81
83

76

85

78

87

80

88

2009
1 ( +
)
3 ( , -

46

2009
1 ( + ,
+ : , ,
IAS 37, , , )
3 (IFRS 8 +IAS 37 )
4 (IAS 19 )
5 (IAS17 + IAS 16 + IAS 11 )

X.

48

2009
1 ( , , , : , IAS 23, ,
)
3 (IAS34, IAS36 , . )
4 (IAS33 )
5 ( IFRS 5 . )

IX.

45

2008
1 ( + , )
3 (IAS 37 , IAS 20 , IAS 38
+ IAS 37 )
5 (, , IAS37 , IAS 36 )

VIII.

45

2008
1 ( + ,
)
3 (IAS 37 , IAS 38 , , )
4 (IAS 37 , .
, , , , IAS 38 )
5 (,
, IFRS 5)

VII.

42

, , IAS
37 )
4 (IFRS 2 )
5 (IAS37 , !)
+ IAS12
XI.

XIII.

XIV.

XV.

90

82

91

84

92

86

94

87

96

88

98

89

100

91

102

92

103

93

104

95

106

97
98

109
111

99

113

101

115

104
105

117
119

106

120

108

122

111

125

2010
1 ( +
)
3 ( , IFRS 2 , , + )
4 (IAS 37, ,
, )
5 (IFRS 6 , )

XII.

81

2010
1 ( )
3 ( , + ,
)
4 (IAS 18 + , , , .
)
5 ( () +
IFRS 5)
2010
1 ( +
( ,
) + )
3 (
+ + + )
4 (IAS 33 + IFRS 2)
5 (IAS 36 + +IFRS 1 + IAS 17
+ IAS 37
)
2011
1 ( +,
+ : , , )
2 ; IAS 17
+ IAS 37 )
3 (IAS 38 )
4 (IFRS 2 + + IAS 18
+ )
2011
1 (
+ + + ))
3 ( + )

XVI.

4 (IAS 19 )
5 ( , ,
+IFRS 1 )
2012
1 ( +
+ ))
2 ( , +
+ )
3 (IFRS 5)
4 ( + )

113
114

115

117
118
119

127
129

131

134
135
136

I.

2004 . 2006 .
1.

2004/12

(IAS) 36 , .
:
(a)

(b)

(i)

,
;
(4 )

(ii)

, (IAS) 36 .
(6 )

31 2004 . , 162,000 .
,
. , ,
.

:
. .
2005
70
2006
40
2007
35
2008
20
150,000 .,
10,000 .
152,000 .
, , 8%.
1 . , 8%, :

1
2
3
4

8%
0.93
0.86
0.80
0.74

:
,
31 2004 .
(6 )

()

1 2004 . 2,600,000 . :


-
( 400 000 .)

. .
200
500
1,200
300

10 2004 . .
. 10 2004 . 1,700,000 . 195,000 .
:
(i)

,
.
(6 )

(ii)

15 2004 .
.
:
, .
(3 )
(25 )

2.
2004/12

, 31
2004 ., .
$


2 364 260

1 629 315

727 271

100 000

423 119

647 290

72 918
5 964 173

( 1 .)
6% ( 1 .)

1 2004 .

(1)

1 000 000
400 000
600 000
2 228 104
627 487
4 855 591
400 000
64 200

307 115
251 600
85 667
5 964 173

17 2003 . 100 000 . :


31 2003 .
114 712 .
31 2004 .
102 429 .
.

(2)

,
1 2002 ., .

, .. 31 2011 . .
1 2002 . 100 000 . , 8%.
9

(3)

4
. 350,000 . . ,
, 120,000 .,
, 80 000 .
, ,
180,000 . , , .

(4)

1 2004 .
- ,
31 2009 . 1 .
, , 1 2004 ., : 1 . = 1,80 .
31 2004 . : 1 . = 1,75 .
5,5%.

(5)

1 2004 . , 60,000 ., 100,000 . , 1 2006 . 121 000 .


. ,
, 10%.

(6)

3 2004 . 50,000 .
.
. 5 .
.

(7)

1 2004 . ,
, .
2 . . 2,50 . .

, 31 2004 ., ( ):
(a)

(b)
(c)

10


, ;
(13 )
;
(5 )
.
(7 )
.
(25 )

3.

2005/04

1 2004 . 60% $357,000 .


1 2004 . $3, $5.60.
. , 31 2005 ., .
( )

$000
1,700

$000
1,700

(1,071)

(1,122)

629

578

(204)
425

(170)
408

(85)

(68)

340

340

11

()

-




($ 1)






(i)

(ii)

(iii)

$000

$000

748
357

1,139

408
289
34
1,836

476
357
68
2,040

340
100
954

255
1,190

250

357
85
1,836

277
68
2,040

$25,000 $10,000, .
. , 1 2004 , 31 2005 .
7 2005 . $30,000.
25% .
31 2005 .
.
, . 1,521,000 .
.

:
:

12

(i)

, 31
2005 .;
(8 )

(ii)

() 31
2005 .
(13 )

4.

2004/12

()

30 2005 . :
$

(1)

(2)

(3)

(4)


(5)








4%-
(6)

1 2004 .
(7)



(8)


120,000
262,000
79,800
27,600
26,100
33,320
8,900
557,720
100,000
20,000
356,126
800
19,400
16,794

19,700
8,500
7,800
8,600
557,720

:
(1)
$20,000.
.
(2)
80% . 50% .
(3)
$62,300.
(4)

.
$30,000. . / / .
(5)

2% .

, .
.

13

(6)

(7)

(8)

1 2004 .,
$19,200. ,
(IAS) 32
: , . .
30 2004 .
$16,794 32%. 2005 . 30%.
, .
.
.

:
30 2005 . ,
.
(10 )
()

1 2003 . ,
. (IAS) 11 .
. ,
20%.
17 2004 . , 30 :
2003
2004
2005
$000
$000
$000

600
600
620
, (
)
60
370
620

( )
87
372
580

493
248

12

.
.
:
:
(i)
, , 30 2003, 2004 2005 .;
(ii)
, 30 2003 2004 .
(10 )

14

5.

2005/10

(1)

1 2001 . 80% , $17,460,000


. $1,000,000 $3,700,000, .
(2)
1 2005 . 30% , $6,290,000
. .
() 30 2005 .
:

-



($ 1)


1 2004 .
()

5%-
,




$000

$000

$000

6,920
6,130
25,000
900

8,690
5,430
1,600

12,670
5,840
200

5,630
2,690
47,270

3,810
1,950
21,480

1,490
1050
21,250

20,000
3,000
4,000
8,760
2,170

10,000
2,000
1,500
4,000
(500)

15,000

3,300
1,200

4,000
800
4,110
260
970
47,270

2,820
110
750
21,480

1,260
490
21,250

15

(i)


$2,000,000 , .
$800,000 . 20 .
.
.

(ii)

(iii)

$500,000.
, . 30
2005 . 80% .

$100,000.
, 30% . 30
2005 .
.

29 2005 . ,
$100,000. 2 2005 .
30 2005 .
$60,000 , .
$80,000.
.

(iv)

.
. , 30 2005 ., .

(v)

,
, 3,800 . .
, , 25%.
6,350 . .

:
(a)

16

()
30 2005 .
(20 )

6.
(b)

2005/10
. , 30 2005 2004 .

, 30
2005 .
2004 .
$000
$000
150,000
145,000
(25,000)
(25,000)
(5,000)
(4,000)
120,000
116,000
(38,000)
(32,000)
82,000
84,000
26,000

16,000

1 2004 .
$300,000: ( 50 )
$100,000: 4%- ( $1 )
, 30 2004 ., . , 30 2005 .,
:
1 2004 . ,
1 4, , $1 31 2004 .
. 1 2004 .
$1.18 , 31 2004 . $1.25.
1 2005 . 50,000 .
1 2005 . , 1
5, .
, 30 2005 ., $400,000 6
%. :
1 2008 . 31 2009 .
$100 = 110 .
31 2009 .: $100 = 105 .
30%.
:
, (IAS) 33
(i)

, 30 2005 .;

(ii)

(10 )

17

(c)

(IAS) 24 ,
. .

:

(IAS) 24.
(2 )
(d)

, Y. 100%,
Y 80%. - , ,
Y. - :

$
160,000

X
$
45,000

Y
$
32,000

42,000

11,000
3,500

9,000
2,700

, , .
:
, -
(IAS) 24. ,
.
(5 )
(25 )

18

7.

2006/03

80% 1 2004 . $16,000,000.


$16,176,000.
1 2005 . 40% $200,000 .
$3 1 2005 . . , 31 2005 . .


$000
$000
$000
7,214
6,326
2,080
(5,792)
(5,059)
(1,660)

1,422
(508)

1,267
(403)

420
(120)


( )


82
996
(260)
736

24
888
(216)
672

300
(70)
230

19

31 2004 .:

$000
$000
$000

$1


2,400
8,640
19,104
30,144

960
2,160
17,254
20,374

960
360
1,555
2,875

, .
(i)


20% :
$ 288,000. .
1 2005 . $60,000.
.
.
1 2005 . $528,000
.

(ii)

$144,000. .

(iii)

$120,000,
.
.

(iv)

(v)

, ,
. ,
, $48,000 31 2004 . 31 2005 . $21,320,000, , .
31 2005 .;
$1,388,000.

:
(a)


, 31 2005 .
(21 )

(b)

,
(IFRS) 3 . 2
, .
(4 )
(25 )

20

8. 2006/03
(b)

(IAS) 8 ,
, , , .

(c)

,
(IAS) 8 , .
(6 )
, .
.
.
- 31 ,

$000
()
$000 $000
2004
2005
X
50
360
10
397
324
Y
40
280
28
316
272
Z
20
240
75
243
292
.
.
1 2003 . , ,
.

.

:
(i)
(ii)

(iii)


(IAS) 40.
(2 )
,
, .
(2 )
, 31 2005 . .
(5 )

(d)

(IAS) 23
.
:
.
(5 )
(25 )

21

9.

2006/07

(a)

, :
(i)
(ii)
(iii)
(iv)

,
,
,
.

:
, .
(4 )
(b)

, 1 2005 .
50 . 30 2005 .
20 . 31 2006 . 10
.
, , ,
31 2006 ., :
6
2
3

$
$
$
$
1 2005 . 12
13
25
30
30 2005 .13
14
24
28
31 2006 . 14
18
27
34
.

:
(i)

(ii)

22

31 2006 . ,
.
(5 )

1 2005 . 31 2006 . (IAS) 41 . .
(2 )

(c)

. .
:
31 2005 .
$000
3,400
3,170

31 2006 .
$000
3,812
3,441
363
200
295



31 2006 .
30 2005 .
: 1 2005 .

, 31
9%
8%
,
10%. 31.03.2006 .
50 ., .
:
31 2006 . .
(9 )
(25 )

23

10.

2006/12

, , 30 2006 .
, :
31 2006 . .
5 2006 . 31 2007 .. 6 2006 .
. 13 2006 . , .
. :
(i)

20 . , , (ii).

(ii)

, , ,
10 . .
. 31 2007 .
30 2006 ., ,
, 7,5 . .,
31 2007 .

(iii)

,
, 5,5 .
.

(iv)

, ,
, 5 . .

(v)

11 . . 10 . . ( 30 2006 .), 17 .,
( 2 . . 15 . .)

(vi)

, 2006 . 9
. .

:
,
, 30 2006 .
(13 )

24

11.

2006/12

(IAS) 38 .
:
(a)

.
(5 )

(b)

, , (a), , , , , . .
(6 )

(c)

.
(4 )

(d)

30 . ,
30 2006 ., ( ) :
1 2006 100% . ,
. , 20 . ., - .
, , , (IAS) 38. ,
.
1 2004 . . , 30 2005 .,
10 . .
1 2006 . , ,
31 2007 . , 30 2006 ., 500,000 .

:
, ,
30 2006 . , , (IAS) 38 , .
(10 )
(25 )

25

II. 2007
1
- .
31 , 31 2006 . :

:

145,000
95,000
84,000
(. 1 2)
:

72,000
217,000

95,000

84,000

38,000
42,000
18,000
98,000
315,000

32,000
30,000
13,000
75,000
170,000

30,000
27,000
12,000
69,000
153,000



( 1 .)

90,000
101,000
191,000

50,000
53,000
103,000

66,000
18,000
84,000

50,000
35,000
85,000

28,000
15,000
43,000

27,000
18,000
45.000

25,000
14,000

20,000
4,000

12,000
12,000

39,000
315,000

24,000
170,000

24,000
153,000

:
(. 3)
(. 4)

1 -
1 2006 . 35 . 110 . ., 50
. . , - 10 .
. ,
. 1 2006 . 6
.
31 2005 . 45 . .
1 2006 . (IFRS) 3 ,
:
26

( - 50 . .
60 . ., ), (
- 40 . . 45 . ., ).
1 2006 . 5 (
). , 1
2006 ., 31 2006 .
2 . . . 31 2006 . .
20 . .
. 1 2006 . 10 .
,
.
2 -
1 2006 . , 22 . , .
.
3
31 2006 . , 20 . . 18 . .
25% .
4 -
5 .
. 4,5 . . (. . 3).
.
.
5 -
. 1 2006 .
, , . 25%.
.
31 2006 . 26.3 . .
6 ( )
30 . . ,
20 2006 . 10 . . , 20
2007 . . 31 2006 . , .
.
40 . ., 30 2006 . . 8 . . 31
2007 . 43 . ., - , ( 43 . .).

27

7 -
:

31.12.2005 .

70,000

20,000

100,000

5,000

170,000

25,000

(.. )
40 . .. 50 .
1 2006 . , 90 . ., 50 . . .
( .. )
, 2006 .
, ,
.
.
, . 5 . , . 31 2006 .
.
.
8 - ( )
1 2005 . .
2 . . , 31
2005 ., 6 . . 1
2006 . . 31 2007 ., 5 . . , , , 4 ,
1 2007 .
24 . ., .
9 ( )
1 2006 . . 4 . 1 2006 .
10 . . . 1
2007, 2008 2009 . 5 . . ,
, 8%, 1 2006 . 22.9 . .
:
31 2006 .
(40 )

28

3
- , , 31 2006 . , , , . :
()
1 2006 ,
20 . . 10 .
,
, 5 . . . ,
.
, ,
. , , 200,000 .
2007 .
8% , 1 ., 10 , 46.32 .
(8 )
()

- - . 2005
1 , .. ,
. 2006
, 2005 :
(i)
200,000 31 2005 . 3 . 2006 . 3 .
(ii)
1 , 31 2005 ., 100,000
2006 . 4 . .
31 2005 . 5 . . , , 2006 .
, 1.01.06 . 500,000 . (200,000 * 3 100,000 * ($5 - $4)). , . .
(6 )
()
1 2006 . ,
, .
60 . . 1 2006 . 61 . .
31 2006 . , 31
2006 ., 6 . . (5 . . , 31 2005 .). , 80 . . , 30 2007 .
- 2006 , 2007 .
(6 )
:
, , 31 2006 .
(20 )
29

4
() (IAS) 12 ,
.
:
(i)
.
(4 )
(ii)
,
,
.
(3 )
(iii)
,
.
(2 )
(iv)
,
( ).
(2 )
() 31 2006 .
31 2005 .
2 . .,
, .
31 2006 . :
31 2006 .
9 . . (. ).
31 2006 . .
, , . 6 . .
30 2006 2 . .
500,000 . 31 2006 .
,
, .
. 600,000 . 20 . ,
2006 ., 4 2007 .
.
.

4 . . .
. , ,
25%.
:
, 31 2006 .
(9 )
(20 )

30

5
. . . ,
31 2006 ., :
(a)
1
. 31
2005 . 10 . ., 12 . . , 31 2006 .:
(i)
1.5 . .
(ii)
1.01.2005 . 9%.
(iii)
8%.
(iv)
1.01.06 1 . ., ()
700,000 .
(v)
,
, . 31.12.2006 . 500,000 . ( 700,000 . (iv)), 600,000 .
(vi)
31 2006 .
10.5 . ., - 13.3 . .
(10 )
(b) 2
1 2006 . , , . 2006 .
100,000 .
1 2006 .
, 200,000 . 1 2006 .
600,000 . , 2 , 2 . .

10 , 1 2006 . 31
2006 ., . 10 ,
31 2006 ., :
(i) , - 100,000 .
(ii)
- 150,000 .
31 2006 .
1,600,000 .
(10 )
:
,
, 31 2006 .
(20 )

31

III. 2007
1
. . 80% . . ,
41 . . 1 2006 . 60% . . . , 31 2007 ., :

$000
180,000
(90,000)

90,000
(9,000)
(10,000)
26,450

60,000
(8,000)
(9,000)

52,000
(8,000)
(8,000)

(10,000)

(8,000)

(5,000)

87,450
(21,800)
65,650

35,000
(8,800)
26,200

31,000
(7,800)
23,200


1 2006 .

, 31 2007 .
31 2007 .

152,000
65,650
(30,000)
187,650

111,000
26,200
(13,000)
124,200

102,000
23,200
(15,000)
110,200

32


$000
$000
120,000 106,000
(60,000) (54,000)

1
, 30%
. 1 2006 . , 31
2007 ., :
$'000


( ) 31 2007 .
31 2006 .

20,000
3,640
2,600

10,000
1,950
1,000
2
, ,
.
60 . . 6% . , 31 2007 .
3
1 2006 . 15 . :
.
, .
1 2006 . 5 5.5 . .
, % .
1 2006 . , :

20 . . 30 . . 16 . . , 1 2006 . 40 . , 31 2007 .,
200,000 .

, 6 . . 8 . . 1
2006 . 4 . 31 2007 .

3 . .
3.5 . . 31 2007 .

4
. 31 2007 . , (). 150 . .
5
1 2006 . 400,000 100 . 95 . . 6% 31 .
31 2011 . 116 . 37 . 1 2006 . 10% . ,
.
6
28 2007 . , 1 2005 . 3 . .,
3.6 . . ,
28 2007 . .
33

, . , 1
2008 . ,
, , 8% .
7
1 2006 . .
, 2 . 31 2007 .
15 . . .
, 31 2007 ., :
8 . .
31 2007 .
1 2006 . 10 . . .
2 . .
40 . . , 31 2007 . 25%. ,
:
- 8 . .
- 4 . .
8

$000

15,000

15,000


31 2006 .
$000
6,000
0

50 . 31
2007 . 50 . .
,
. , , , .
9
1 2006 . 250,000
10 . . 30
2007 .
9 1 2006 . 30 2007 . 1 2006 . 10 . , , 30 2007 . 12 . 1 2006 . 1,80 . 1.90
31 2007 .
1 2006 . , . ,
31 2007 ,
200,000 .
:

, 31 2007 .
.
(40 )

34

3
, , 31 2007 . :
(a)
1 2006 .
, 20 . . ,
10 , 1 2006 .
. , ,
.
10 .
. ( 31 2006 .)
. ( - 31 2016 .).
( 31 2006 .) 15 . .
.
, , 10%.
1 , 10 10%
38.5 , 1 ., 9 ,
42.5 . .
(9 )
(b)

1 2003 . 10 . 1 . . . 31 2007 . 1.2 .


1 . . 1 2003 .
8% . 1
. 4 8% 73.5 .
31 2007 . 4 . , 6 . . .
(6 )

()

1 2006 . 1000 ; 31 2009 .


,
10 . , 31 2009 . 1 2006 .,
3 ., , 31 2009 .,
4,800 . 31 2007 .,
3.3 ., ,
31 2009 ., - 4,750 . . , , 20%.
(5 )

:
,
, 31 2007 .,
.
(20 )
35

5
,
31 2007 . 1 2006 . . . , :
2.5 . , 1.5 .
1 2006 ., 1 . 30 2008 . 8% .
1 . . 4.25 . 1 2006 . 4.6 . 31
2007 ., - 3.75 . 1 2006 . 3.9 . 31
2007 .
30 2008 . : , .
1 2006 . :
30 . .
1 2006 . .
10 . .,
- 12 . . 1 2006 . 20 .
1 2004 . 10 . . 30
2007 . ,
13.31 . . 1 2006
. 12.1 . . 1 2006 . 8% .
1 2006 .
. , , . 1 2006
., 500,000 . , 1 2006 ., , 31 2007 ., 350,000 . ( 1 2006 .).
2007 . , 10 . .
. . , % .
:
(a)
(b)

36

,
1 2006 .
(7 )
, ( , , ) 31 2007 , 31 2007
.
(10 )
: .

IV. 2007
1
.
30 2007 :

$000
$000
$000
:
(.1 2)
132,000
100,000
90,000
(. 1)
139,000

271,000
100,000
90,000
:
(. 3)
40,000
34,000
32,000
(. 4)
40,000
32,000
30,000
(. 5)
10,000


9,000
11,000
8,000
99,000
77,000
70,000

370,000
177,00
160,000


( 1 .)
100,000
60,000
70,000

138,000
48,000
29,000

238,000
108,000
99,000
:

60,000
30,000
25,000

30,000
12,000
10,000

90,000
42,000
35,000
:
(. 4)


35,000
7,000
42,000
370,000

20,000
7,000
27,000
177,00

20,000
6,000
26,000
160,000

1
48 . 1 1999 . .
1 2007 49 . . 91 . . . , 30 2007 , 8 . . .

1 2007 :
20 . .
30 . . ( 15
. .). (.. ) 1 2007 30 . , 30 2007 , , , 320,000
.

37

60 . .
65 . . 1 2007
5 .
10 . . 12 .
. 30 2007 .

.
, % .
2
1 2006 4 . . 4.4 . . 4
1 2006 .
3
30 2007 ,
. 25 . .,
- 15 . . 25% .
1 2007 .
4
6 .
. - 5 . . .
5
10 . . , .
( ) 9.5 .
.
6
30 2007 . 127,058,000.
, , 25%. ,
, .
, .
%
.
:
30
2007 .
(25 )

38

4
(a)

:
(i)

, (IAS) 32 .
(4 )

(ii)

,
:
1. , .
2. ,
.
3. , , .
4. , , , .
(5 )

(iii)

, .
(9 )

(b)

, 30
2007 . 1 2006 . 2%-
6 . . 30 . 30 2009 . 7 . .
1 . ( 1 ). 1 2006 .
10% .

:
, ,
, 30 2007 .
(7 )
(25 )

39

5
, 30 2007 .:
(a)

1 2006 . 150 .
: 4 3 .
1 2006 . 10
., - 12 .

5 .
, , 1,200,000 ., .. 200,000 ., . ,
,
, 200,000 . (
1,200,000 .)
, 1
2006 ., 1,200 . . , ,
:
,
100 . .
.
- ,

30 2007 . ,
( ) 50 . .
80
. .
30 2007 . 11 .
:
, , 30 2007 .
(10 )

40

(b)

1 2005 . 5,000 9 . . , 1 2008 .


. :

1 2005 .
1 2006 .
1 2007 .


9.00 .
10.00 .
12.00 .

. -
2.00
2.50
2.70

, , 30 2006, 2007 2008


. 50 . , 30 2006 2007 . 50 .
30 2007 . ,
30 2008 . .
, (intrinsic value) .
.
, , 25%.
:
30 2007 . .
(7 )
(c)

31 2007 .
, .. . 31 2007 . 200 . . ..:
. .

40
( )

260
(100)
200

31 170 . . ( , ). 31 .
31 2007 . 30 2007 . . , 170 . . ( , ),
. , 2008 .
:
,
, 30 2007 . ( , ).
(8 )
(25 )

41

V. 2008
1
. 31 2007 . :

$'000
$'000
$'000
:

110,000
80,000
90,000
(. 1, 2 6)
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

( 1 .)


:



:

160,000
63,000
223,000

60,000
25,000
85,000

60,000
30,000
90,000

50,000
36,000
86,000

24,000
13,000
37,000

25,000
14,000
39,000

47,000
6,000
53,000

19,000
4,000
23,000

20,000
4,000
24,000

362,000

145,000

153,000

1 -
60 . 1 1999 ., , 60 . .
2
1 2007 . 48 . 2 . ,
1.45 . , 0.55 . 1 2008 . (96 . .), 26.4 . . (48 . * 0.55 .) . 10%.
, % .
42

1
2007 ., :
, 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 . .
, , ,
, .
31 2007 . 115,875,000.
3 -
31 2007 . ,
, 18 . . 50%
.
4
5
. . 4 . . 30 2007 ., 2 2008 .
.
5

. 25%. .
6
1 2007 . 2% .. 17 . .
31 2007 . 17.5 . .
7 -
1 2007 . $12,1 .;
- 31 2008 .
$12,1 . . ,
, 10%.
8
1 2007 . , , , 5 .
43

. , , , , 20%. , , 1 .
. (20% * 5 . .) .
2 2008 . 100,000 . , 31 2007 . . . ,
, .
, .
9
1 2007 . , 15
2007 . 38 . ., 30
2009 , 40 . ., 31 2008 . , 90% 31
2008 . 1 2007 . 10 . .
1 . , , , , :
,
,

$'000
$'000

6,000
4,000

5,000
8,000

10,000
, (.. 21 . .),
. 31 2007 ., ,
25%. .
10
2006 . . 31 2006 . 16 . ,
20 . . ( 5%). . 30 2007 .
400 .., .
, () , 31 2007 ., 800
. ., ;
. , ..
, .
:
31 2007 .
(40 )

44

3
,
.
, 1 2007 . .
, 31
2007 ., , :
(a)

31 2007 . 31 2006 . ( )? - ? - ?
(6 )

(b)

2007 . .
, - , 31 2007 . 2008 . :

$'000
1 2007 .
10,000
2007 .
1,100 2007 .

,
10%
.

1 31 2,000

2007 .

.

.

1 2007 .
2,200 ..
10%,

550,000 .

, - .
- 1 31 2,420 2007 .

.
- 1 2007.
880 11 ,

31
8% 12 . .
2007.
,
.

:
, ? , 2007 ,
2008 ?
(9 )

45

(c)

1 2007 . 10 . . 31 2010 . ,
. 1,000 400 . 10 . .
10 . 1 2007 . 11 . 31
2007 . 2 . 1 2007 . 2.25 .
31 2007 .
, 31 2010 . 120
1,000 , 40 .
:
31 2007 . .
(5 )
(25 )

5
, 31 .
:
(a)
1 2007 . 25 . 1 2007 . 20 . .,
10 . . , , , .
, ,
1,100,000 ., , ,
5% ( 10%). 1
. 50 , 5% 1 2007 ., 18.30 .
:

, 31 2007 . .
(10 )

46

(b)
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 . .
.
(5 )

(c)
30 2007 . ,

(IAS) 16 . .
31 2006 . 12
. ., . . () - 6 . .
31 2006 30 .
.
30 2007
12.5 . ., 300,000 . 30 2008 . 12.8 . .
:
, , , 31 2007 . ,
31 2008 .
(5 )
(20 )

47

VI. 2008
1

, , 31 2008 ., :

$000
150,000
(110,000)

$000
100,000
(78,000)

$000
96,000
(66,000)

40,000
(7,000)
(8,000)

22,000
(6,000)
(7,000)

30,000
(6,000)
(7,200)

25,000

9,000

16,800

5,000
(4,000)

500
(3,000)

500
(3,200)

26,000
(7,000)
19,000

6,500
(1,800)
4,700

14,100
(3,600)
10,500

122,000
19,000
(6,500)

91,000
4,700
(3,000)

82,000
10,500
(5,000)

134,500

92,700

87,500


1 2007 .

, 31
2008
. 31 2008 .

48

1
1 2005 . 80% ,
$32 .,
20 . . 1
2005 . $2. , % .
$28 .
$35 . 1 2000 .
$30 ., .. $16 . 1 2000 . 40 .
1 2005 ., 50%
, (40 , 1
2000 .) .
1 2005 . $12 . $15 . , 1 2005 . .
. , ,
, .
2
1 2007 . 40% .
, . 1 2007
. . , 31 2008 ., .
3
, 31 2008 ., , 106,950. .
. .
4
, .
, 31 2008 ., ( 25% )
$'000


( ) 31 2008 .
31 2007 .

12,500
3,000
1,600

4,000
2,000
1,500

:
(a)
,
31 2008 .
(18 )
(b)

, 31 2008 .
(7 )
.
(25 )

49

3
- ,
, 31 2008 .

:
()
1 2007 . .
$25 . , ,
$2,5 . . , 10 ,
$6 . , . ,
.
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
)

50

()
1 2008 . 30 2008 .
20 . . 1 2008 . 20 . 30 2008 . $24 . 31 2008 . $1 . ( ).
(6 )

()
1 2007 . 50 . 50 , 1 2007 .
. $5 .,
. $500,000,
, 31 2008 . ,
8%1. . .
(8 )
:
, ,
, 31 2008 .
(25 )

. . ,
.

51

4
,
31 2008 .:
$'000

110,000

(50,000)

60,000

4,000

(5,000)

(10,000)

(14,000)

35,000
:
1
31 2008 . ,
. , :
70% - .
20% - $3 .
10% - $5 .
$1,1 . (70% + 20%
$3 . + 10% $5 .).
.
,
$400,000, , $300,000 ,
31 2008 . , . $300,000
$300,000
. $100,000 .
, , , . .
2
1 2007 . ,
$50 . 31 2012 . $64,4 .
. 1 2007 . 10%.
, $40 . 1 2007 .
, 31 2012 .
$50 . .
.
3
1 2008 . . ,
31 2009 .
$30 . 1 2008 . $10 ., 31 2009 .
. , 3- 31 2008 ., $2 . ,
$20 . $12 .
($10 . () + $2 . ()) 52

, .
31 2008 . 12,5%.
.
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 . 1,25) , $2 .
(40 . ($1,25 - $1,20)) .
6
, 31 2008 .,
. , , .
- $10 . -
, .
.
$2 . , 31 2008 .
:
, . 1-6
, .
(23 )

53

5
.
, 31 2008 ., :
() 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 . 1 1997 . 40 . 1 2007 .
$22 ., .. - $12 . .
1 2007 .
5 , 1 2007 . , $7,5 .,
- $15 . 1 2007 .
15 . .
1 2007 .
. , ,

. , 1 2007 . $600,000. , 1 2007 .,
$500,000 31 2008 . ( 1 2007 .).
2009 . , $20 .
, 31 2008 ., $6 . 31 2007 . , , $1,5 .
31 2008 . $18 . ,
54

, - , .
$600,000, , . , .
.
:
(1)
1 2007 .
(8 )
(2)
31 2008 .
(7 )
.
() 2
.
31 2007 . $6 ., .. () $3,6 . , 31 2007 . 18 . .
1 2008 . . 1 2008 . $7,1 ., - $80,000.
31 2008 . .
1 2008 . $7 .
:
, 31 2008 . , 31
2009 .
(5 )
(20 )

55

VII. 2008
1
. 30 2008 .:

$000
$000
$000

:
(.1)
144,000
100,000
112,000
(.1 2)
:
(.3)
(.4)
(.2)

113,000

40,000

32,000

28,000

48,000
800
9,000
354,800

30,000
8,000
170,000

32,000
10,000
182,000

100,000
158,800

70,000
39,000

60,000
56,000

40,000
20,000

28,000
8,000

32,000
10,000

30,000
6,000

18,000
7,000

20,000
4,000

354,800

170,000

182,000



( 1 .)

:
(.2)

:
(.4)

56

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 .
(20 )

57

3
- , , 30 2008 . :
(a)
31 2008 . , .
5 2008 . 31 2008 . 6 2008 .

. 13 2008 .
. :
(i)
30 . ., , (ii).
(ii)
, 8 . . .
31 2009 . , ,
, 7 . . 31 2009 . .
(iii)
, , 6
. .
(iv)
.
30 2008 .
10 ; .
1 . . 30 . , 5.5 .
. 10% . 1 . .,
10 10%, 614 .
(v)
, 30 2008 .
11 . ., 2 . .
(vi)
, 2008 . 10 . .
,
,
.
:
,
, 30 2008 .
(10 )

58

(b)
1 2008 . 30 . . :
(i)
6 . . - .
- .
(ii)
15 . . , 60 . .
, , ,
60 . . 40 .
(iii)
9 . . .
- 5 200 , 20% . 1 2008 .
220 . .
:
30 . . , 30 2008 . - , .
(6 )
(c)
2008 . .
.
4 . . 1 2008 . 2
. . 1 2009 ., , ,
, 30 2009 .
, , .
:

30 2008 . .
(4 )
(20 )

59

5
, 30 2008 .:
(a)
1 2008 .
31 2009 ., 30 . . ,
. 1 2008 . 30 . 40 . . 31 2009 . . 30 . 31 2009 . 30 2008 ., 42 . .
.
(5 )

(b)
1 2007 . 40 .
1 2007 . 6 . ., 800,000 . 30
2008 ., 30 2047 .. 1 2007 . 18 . .: 30:70
), , , 6%. ( .. 6
. .) 18 . . 1 2007 .
40 .
.
.
(9 )

(c)
200 . 1 2008 .
31 2008 . : 4,000 . , 1 2008 . 5,000 . .
. - .
(4 )

60

(d)
30 2005 . 80% 190 . .,
200 . .
,
% .
30 2008 . , ,
. .
, (), :


$ .
30
80
60
170
180

B C
$ .
$ .
10

50
60
30
40
90
100
66

104

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

61

VIII. 2009
1
. 31 2008 .
:

$000
$000
$000

:

177,000
70,000
90,000
(.13)
152,000

329,000
70,000
90,000
:
(. 4)
36,000
32,000
28,000
(.5)
32,000
28,000
29,000

15,000
11,000
10,000
83,000
71,000
67,000

412,000
141,000
157,000

( 1 .)


100,000
70,000
93,000
263,000

60,000

18,000
78,000

60,000

34,000
94,000

:

(. 6)

55,000
38,000
93,000

25,000
12,000
37,000

20,000
15,000
35,000

49,000
7,000
56,000

21,000
5,000
26,000

22,000
6,000
28,000

412,000

141,000

157,000

1
1 2005 . 45 . , 30 .
. 1 2005 .
3 . , 1 2005 . 10 . .
1
2005 . (IFRS) 3 , :
(i)
40 . .
50 . .,
24 . . 30 . . 1 2005 . .

62

(ii)

(iii)

1 2005 . 31 2008 . . .
20 . .
10% . 31 . 1
2005 . 8% . - 31 2006 . . 1 .,
1 8%, 92.6 .
1 ., 2 8%, 85.7 .
1 2005 . 25 . .
. , .

, ,
31 2008 . .
31 2008 . 120,524,000.
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 .
6
,
, , .
. 25%.

63

7
1 2008 . 40 . . 50 . . , -
. 40 ; 4.5 .
. 31 . 4.5 . . 31 2008 . . 40-
. , 1 2008 . 8.7%
.
8 ,
1 2008 . 10 . . .
.
20 . . 31
2008 . 30 . ., ,
31 2008 . -
, .
1 2008 . 30 . . 1 .
( ). 1 .
31 2010 . ( ) . ( 31 ) 7% . 31 2008 .
. . 1 . ., . 1 2008 . 8.7% . 1, 2 3 :
1 .,

1
92.0
2
84.6
3
77.9
9 -
, 31 2008 ., $20 ., 12 .
.
, 80%.
, .
$800,000
. 50% ,
.
:

31 2008 .
(40 )

64

3
.
, 30 2009 .:
(a)

3 .
1.
?
2.
? ,
( )?
3. , , ?
4. ,
, . ?
(10 )
(b)
, .
1. , ?
2. ?
?
3. , ? ?
(10 )
(c)
1 2008 . . , , . ,
, , .
(5 )
:
.

(25 )

65

4
()
(EPS) , . C 33 , .
:
(i)
, , , .
(4 )
(ii)
.
(2 )
(iii)
,
, , . .
(2 )
(b)
, 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 .
:
( ) , 31 2008 .
(7 )
(c)

.
:
, , ,
, , .
(4 )
(d)

30 2008 . 40 . 1
. . 31 2010 . ,
, 31 2008 ., 2 . .
25%. 1 2 .
, 31 2007 . 12 .
1 . 50 .
, 31 2008 .,
2 . 25 .
:
, 31 2008 .,
, .
(
(6 )
(25 )
66

5
31 . , , , 31
2008 .:
1
,
. 31 2007 . 12 . ., .. - 8 . ., 31
2007 . 20 .
2 . .
.
31 2008 . , 30 2008 . 400,000 . 11.5 . . 30
2008 . , 20 2008 .
, 11 . . 31 2009 ., , 31 2008 ., .
2009 . , , 10.5 . . 28 2009 . .
31 2009 .
2% .
:
(a)
,
, 31 2008 ., ,
31 2009 . . .
.
(13 )

67

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 .

( .)
0.80
0.75
0.70
0.68

- ($)

50,000
107,143
132,353

28 2009 . , 132,353 . .
:
(b)
, 2
, 31 2008 ., , 31
2009 ., .
. .
(5 )
(c)
2, 1 2008 ., .
(5 )
(d)
, , (ii), , , 31 2008 ., , 31 2009 ., .
(2 )
(25 )

68

IX. 2009
1

,
, 31 2009 ., :


1 2008 .

,
31 2008 .
31 2009 .

$'000
340,000
(210,000)
130,000
(9,000)
(12,000)
109,000
20,300

$'000
180,000
(108,000)
72,000
(7,000)
(8,000)
57,000
500

$'000
126,000
(76,000)
50,000
(5,000)
(7,200)
37,800
500

(8,000)
121,300
(27,000)
94,300

(5,000)
52,500
(16,800)
35,700

(3,200)
35,100
(8,600)
26,500

94,300

35,700

26,500

232,000
94,300

121,000
35,700

92,000
26,500

(26,000)
300,300

(20,000)
136,700

(15,000)
103,500

69

1 -
1 2005 . 60% , 45 .
. ,
1 2005 . 30 . .

.
1 2005 . 62 . . , 20 . .
28 . ., . , 16 . . 28 . .
32 , 1 2005 .
, 31 2009 ., 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 2009 .
31 2008 .
$'000
$'000

3,300
1,700

2,500

6 -
, ,
.
70

7
1 2008
22 . . . ,

. , 3 . . .
25%.
1 2008 7.5 . .,
2 .
3 . . 31 . , 31 2009., . 1
2008 . 6.5 . . 1
2007 8 . ., 4 . 1 2008 .
8 -
, 31 2009 ., , . . 31
2009 . ,
12 . .
:
- 10%;
, :
4 . . - 25%;
8 . . - 45%;
12 . . - 20%.

7 . .: (10% ) + (25% 4 . .)
+ (45% 8 . .) + (20% 12 . .).
9 - 31 2009 .
, 20% . , :

,
.
.
.

50 .
2.5 .
4 .
2 .
35 .

31 2009 . 100 . . .
..

71

10 -
1 2008 . 100 . . 5% .
31 , 100 . . 31 2013 .
31 2013 . 1 2008 . 8%.
5%
1 , 5

8%

78 68
4.33

3.99

31 2009 . 100
., % .
11 -
15 2009. ,
30 . , , .
10 .,
31 2008. 3.75 . .,
. 4 .
.

, . 1 2009 .
5 . , 31 2009 .,
. 5 . ., .
3 .
., , 2 . .
, 2009 .,
1 2009 . 2 . .
- .
:
(a)
,
31 2009 .
(34 )
(b)

, 31 2009 . .
(6 )

(40 )

72

3
,
31 2009 . :
1
(IFRS) 8 , 2006 .
.
, 31 2009 .,
, :

/()

31 2009
31 2009 .
31 2009 .

$'000
$'000
$'000

23,000
3,000
8,000

18,000
2,000
6,000

4,000
(3,000)
5,000
D
1,000
150
500

3,000
450
400

49,000
2,600
19,900

49,000

2,600

6,000
25,900

?
?
? , , D .
(IFRS) 8 ?
(8 )

73

2
31 2009 .
. , . ,
. 28 2009 .
1 2009 .,
30 2009 .
:
()
. .
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 . .
(12 )
:
.
(20 )

74

4
(IAS) 19
, (IFRS) 2
. ,
. .
:
:
(a)


.
(3 )
(b)


, .
(2 )
(c)
, .
(8 )

.
:
, :
31 2009 ., 31 2008 .,
$'000
$'000

36,000
33,000

31,000
30,000

6,000
5,700
8,000
7,500
,
,
5,800
5,600

10%
7%

9%
6%

:
(d)
31 2009 .
(7 )
(25 )

75

5
, 31 2009 .,
:
()
1
1 2008 .
50 . 400 . . , 30 . , , 30 2011 ., ..
. .. 48 , 50.
1 2008 . , 1 2008 .
8 . . 9% .
:
5,5 . ., 0.5 .
. - ;
, 800 . . ;
, - 250 . . ;
31 2008 ., 1 2009 . 31 1 500 . ., 100 . . , .
:
, 31 2009 ., :
(i)

(2 )
(ii)

(9 )

76

(b)
2
1 2009 . , 8 , .
6 . .,
31 2009 ., 1 . .
, 15 2009 . , 31 2009 ., 15%.
:
1 2009 . 2 . . .
, ,
200,000 . , 1 2009 .
,
1 2008 . 4.2 . .,
5 . . ,
, .
. ,
50,000 .,
40,000 .
, 31 2009 . 40%. , 30 2009 . 1.8 . . 31 2009 .
:
, ,
, 31 2009 .
(9 )
(20 )

77

X. 2009
1
, , 30
2009 .:

$000
$000
$000

240,000
150,000
120,000

(190,000)
(110,000)
(100,000)

50,000
(7,000)
(10,000)

40,000
(6,000)
(7,000)

20,000
(6,000)
(8,000)

18,000

(8,000)

(4,000)

(7,200)

43,000
(12,800)

23,000
(7,500)

(1,200)

30,200

15,500

(1,200)

/()

()

1
100% 1 2005 .
. 40 . . 5% , 30 2015 . , 30 2009 ., .
2
1 2009 . 80% ,
30 . ( 1
2009 . 2 .) 25 . . 31 2010 .,
. , 1 2009 .
14 . ., 30 2009 . 9 . . .

1 . ., . . 400 . . .
.
78

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

.
1 2009 . 15 . .
5
30 2009 . , , . 86 . . .
6
20%. ,
30 2009 ., :
20 . . ( )
( 1 2009 .) 10 . .
,
.

30 2009 .
30 2008 .
$000
$000

4,000
2,400

2,500

7
, 30 2009 ., 20 . . 10 . ., .
8 ,
. , ,
,
,
, . , 300,000 .
:
,
30 2009 .
(25 )

79

3
.
, 30 2009 . :
(a)
30 2009 .
500,000 . 31 2009 ., . 31 2009 . ,
2009 . . 30 2010 ., .
6% ,
.
, 31
2009 .? - ?
(8 )
(b)
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 )
(c)
1 2006 . 5 . ., 5 , .
, 30 2008 . 3 . . , 30 2009 ., . ,
30 2010 ., 200,000 . .
, 30 2009 .?
(5 )
(d)
, 30 2009 .,
.
. , 2010 . 800,000 .
, , 800,000 . 4 .
?
(5 )
:
,
30 2009 2010 .
(25 )

80

4
(IFRS) 2 .
:
(a)

.
(3 )
(b)

.
(3 )
(c)
.
(8 )
(d)

30 .
:

1 2007 . 200 500
10 . . 30 2010 .
, 3- .

-
,

30
(.)

2010 .
1 2007 .
10
2.4
190
30 2008 .
11
2.6
185
30 2009 .
12
2.8
188

1 2006 . 250 2
100 . ,
50 1 2006 . .
30 2009 ., ,
. 31 2010 .

-
,

30
(.)

2010 .
1 2006 .
9
500
240
30 2007 .
10
520
235
30 2008 .
11
540
240
30 2009 .
12
600
238 ( ,
2 )
:
, ,
30 2009 2008 .
(11 )
25 )

81

5
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 ., 30 2010 . 300,000 .
, ,
. 30 , 500,000 .
, 30 2011 . 2014 ., .
5% .
:
,
, 30 2009 .
(13 )

82

(b)
, , 25%. 30 2008 . 2 . . 8 . . , 30 2009 ., :
(i) 30 2009 ., 44 . ., 27 . . (44 . .)
30 2009 . 6 . .
. .
(ii) 2008 . .
1 2009 . , . 30 2009 .
900,000 . .
(iii) 1 2009 . 4 .
. 3 . . 30 2009 .
40% 2,2 . . .
(iv) 30 2009 . 20 . .
1 . . , 30 2009 .
(v) 30 2009 . .
:
30 2009 .
(12 )
(25 )

83

XI. 2010
1
,
, 31
2009 .:

$000
$000
$000

360,000
150,000
120,000

(200,000)
(128,000)
(60,000)

(12,000)
(12,000)

(10,000)
(8,000)

(6,000)
(6,000)

20,000

6,000

(8,000)

(5,000)

(4,000)

/()

148,000
(36,000)

(1,000)
-

50,000
(12,000)

()

112,000

(1,000)

38,000

10,000

4,000

122,000

(1,000)

42,000


1 2009 .
250,000

50,000

122,000
, 30.09.2009 .
(50,000)
31 2009 .
372,000

80,000

79,500

(1,000)
79,000

42,000
(20,000)
101,500

1
1 2008 . 75% , 65 . .
, 1 2008 . 20 . . ,
.
1 2008 . 72 . .,
, , :
84

25 . ,
28 . . 1 2008 .
3 .
,
.
1 2008 . 2 . . 10 .
,
, , 1 2008 .
10 . . 10 .
.
30%.
.
2
1 2009 . 80% ,
, 48.4 .
. 31 2011 .
,
. 1 2009., 10% .
, %
.
1 2009 . 90,000 . .
.
3
2008 . , , . 31 2009 .
82,720 . . . .
4
, .. . 25% . . , 31
2009 ., :
16 . . ( )
8 . .
, .
31 2009 .
31 2008 .
$000
$000

3,600
2,800

2,000
1,200
:
:
, 31
2009 .
(25 )
, 31 2009 .
(5 )

85

3 -
. , 31
2009 . :
()

31 2009 . , ,
31
2010 ., 31 2010 . 25 . . , , 31 2009 .
25 . 30 . . 31 2010 . 31 2009 .,
500 . . , ,
.. , .
(4 )

(b)

1 2008 . 300,000 10 . 31 2010., ,


. : 1
2008 . 8 ., 31 2008 . 9.5 ., 31 2009 . 11 . : 1 2008 . 1.5 ., 1 2008 . 1.6
., 31 2009 . 1.75 . 1 2008 . ,
. , 31 2008 .
250,000 , 2009.
31 2009. 270,000 .
(5 )

(c)

1 2009 . 20 . .
2 . . 10 . 2 . 2.5 . .
(5 )

(d)

1 2009. 12 . ., 8 . . -
2 ,
1 2009. 2
800,000 . 20%. 12 . . 30 2009.
(6 )

:
( , ), , 31 2009 .
(20 )

86

4
()
(IAS) 37 , .
.
:
(i)
(IAS) 37 .
(4 )
(ii)
(legal) (constructive)
.
(4 )
(iii)
, .
(2 )
(b)


31 . , 31 2009 ., :
1
1 2009 . , 30 2009 .
, 4 . . 28 2010 .,
2.4 . .
. .
(5 )
2
1 10
. , 2.5
. . 7%. 1 ., 10 50.8 ., 9 54.4 .
(5 )
3
2 .
2008. 1.6 . ., 2009. 1.8 . .
, :
85% ,
10% , 20% ,
5% , 90%
.
2 :
,

31 2008.
31 2009.

,
, 31 , .
.
2006/2007 .
2008 .
2009 .
40
20

10
36
25
(5 )

:
31
2009 .
(25 )

87

5
31 .
2009. . 1 2009 . ,
. 1 2009 .
, , . , . , 1 2009.
5 . 2009 . :
(i)
2009 .:
100,000 .
(ii)
1 2009 .: 960,000 .,
4 ,
. 1 1 2009 . , ,
.
(iii)
1 30 2009 .: , , 420,000 .
(iv)
1 2009 .: 660,000 . 5 , .
.
(v)
1 1 2009 .:
410,000 .
(vi)
1 1 2009 .: 6
. . .
,
, . . .
1 2009 ., 700,000
. 1 2014 . . = 6%.
1 ., 5 6%, 523,080 .
:
()
, .
(5 )
(b)
,
31 2009 .
(20 )
(25 )

88

XII. 2010
1
. .
. . . 31 2010 .:

$000
$000
$000
:
(.1)
135,000
100,000
110,000
(. 1, 2 5)
139,000
15,000

274,000
115,000
110,000
:
(. 3)
45,000
32,000
27,000
(. 4)
55,000
38,000
35,000

10,000
4,000
8,000
105,000
70,000
70,000

379,000
185,000
180,000


( 1 .)
120,000
80,000
60,000

163,000
44,000
55,000

283,000
124,000
115,000
:

40,000
25,000
30,000

20,000
8,000
10,000

60,000
33,000
40,000
:
(. 4)
30,000
22,000
20,000

6,000
6,000
5,000

36,000
28,000
25,000

370,000
185,000
180,000
1 :
1 2009 . 60 . 100 .
., , 35 . . . 1
2009 . 1.7 .
15 . .
31 2011 . 1 2009 .
8% . .

1 2009 .:
40 . ., ..
24 . .) 60 . . ( .. 36 .)
1 2009 . 30 .

89

51 . . 54 . . 1
2009 . 3 .
1 2009 . .
. 30%. , , .
2
1 2009 . 30%
39 . ., 60 . . . .
. .
3
31 2010 . , . 10 . ., - 12 .
. 25%. .
4
5 . .
- 4 . . , .. 29 2010 . . 2 2010 .
5
,

.
1 2009 . , 15 . .
31 2010 . 17 . .
.
:
31 2010 .
(25 )

90

3
- 31 .
(a)
1 2007 . 200,000 6%- 100 ., , 90 . .
31 2012 . 31 .
1 2007 . 8.5% .
31 2008 2009 ., 31 2009 . ,
2% , .. 6 ., , 2 . , 31 2010, 2011 2012 .
31 2009 ., 7.5% .
31 2010 . 2 . ,
- . .
1
7.5%
8.5%
1
93.0 .
92.2 .
2
86.5 .
84.9 .
3
80.5 .
78.3 .
:
. . . . 31 2008, 2009 2010 . .
(12 )
(b)
1 2009 . 10
1 .
400,000 . , 450,000 . 1 2009 .
, 600,000 .
. , 300,000 . 5%. 1 . 10 61.4 .
(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
.

(4 )

:
() () . .
31 2010 . .
(25 )

91

4
()

(i)

(IAS) 18

(3 )

(ii)

(IAS) 18 .
(5 )

(b)

31 .
, 31 2010 ., :

(i)

29 2010 . :

190,000
250,000

200,000
300,000
, 2 2010 . , . 4 2010 .
30 2010 .
(4 )

(ii)

15 2010 .
400,000 . ,

, 10%.
320,000 . 31 2010 .
240,000 . 160,000 .,
31 . 31 2010 .
360,000 .
(4 )

(iii)

1 2009 .
3 . . 2 .
., .. 1.2 . ., 1 2009 .
30 . 5 . .
.
. , .
- : 31
2010 . 3.3 . ., 31 2011 . 3.63 . ., 31 2012 . 3.993
. .
(4 )

:
, , 31 2010 .
(20 )

92

5
31 :
(a)

1 2008 . .

, . .

20,000

850

, (. 1)

8,000

, (. 1)

500

, (. 1)

200

500

250

400

(. 2)

200

1
2008 . 500,000 .
( 8 . .)
2 , . , 40,000 .
2
28 2009 .
. 31 2009 ., . 31
2009 ., .
3
30 . ., 1 2008 . 8%.
1 2008 . 300,000 .
4
40 . 20 , 2.4 . . .
.
:

31 2010 .
(13 )

93

(b)

31 2009 . , . 1 2010 .
. , 2010 .



31.03.2009 .
31.03.2009 .
31.03.2009 .

25 . .
15 . .
30

22 . .
16 . .
40
1 2010 . 28 . . 31
2010 . , 2010 . ,
, .
22 .
. . , .
. 10 2010 . .
31.03.10 . 18 . .
:
31 2010 . .
(7 )
(20 )

94

XIII. 2010
1
.. .. .. -. 30 2010 .:

$000
$000
$000
:
(.1)
165,000
100,000
100,000
(. 1)
12,000
(. 1 3))
50,000

215,000
112,000
100,000
:
(. 4)
65,000
37,000
30,000
(. 4 5)
35,000
32,000
32,000

10,000
7,000
8,000
110,000
76,000
70,000

325,000
188,000
170,000


( 1 .)
80,000
60,000
60,000

140,000
56,000
54,000

220,000
116,000
114,000
:

35,000
30,000
20,000

20,000

15,000
10,000
10,000

70,000
40,000
30,000
:
(. 4)
30,000
24,000
20,000

5,000
8,000
6,000

35,000
32,000
26,000

325,000
188,000
170,000
1 :
1 2009 . 45 . :

3 5 ; 1.10.2009 .
3.6 ., 1.9 . .

1 . 1
2012 . ,
. 1.10.2009 . 20 . ., 30.09.2010 ., , 24 . .
20 . .
. 1 2009 . 44 . . . 1.10.2009 .,
30.09.2010 . 95

. 1.10.2009 . 11 . .

1 2009 ., :
38 . . 42 . . 1
2009 . 2 .
10 . . 11 .
. 30 2010 . .
. .
, , 2 2:1.
, , 30 2010 .
50,000 40,000, 78,700 60,200.
2
1 2006 . 15 . .
, 15 . 1 . . .
30.09.2010 24,825. . .
3
-
, . 30 2010 .
12 . . .
4
30 2010 . , . 8 . ., - 6.4 .
. 1/3. .
5
30 2010 . 25 . .
20 . ., , , . . , .
25 . ., 20 . , .
6
: 25%. , .
:
30 2010 ..
(25 ).

96

3
.. ,
, 30 2010 .
()
1 2009 . 5 . 1 .;
3 . 5%- 30
, 30.09.2010 . 30 2019 . 1.2 .
. , , . , 1 2009 . 9%.

1 .
10
10
5%
61 .
7.72
9%
42 .
6.42
9.45%.
(7 )
()
1 2009 . 10 , . .
30 800,000 . , 1 2009 . 1 . .
, 31 2010 .,
1.2 . . , 30 2019 . 600,000 . 10%. 1 .,
, 40.4 .
(8 )
()
1 2003 . 1 . ,
, 2 . .
, . 30 2009 . 3.2 . .
30 2010 . 600 . 3.6 . , 30 2010 . 3.5 .
(5 )
:
30 2010
. .
(20 ).

97

4
()
(IAS) 33 .
:
(i)

(ii)
()
(iii)


(7 )
()
, 30 2010 .,
35 . . . 1 2009 .
70 . 30 . .
. , 30 2010 . : 12 ,
: 6 .
31 2009 .
1.35 , 2 7 . 31 2010 . 1.8 .
2008 . 20 . , 30
2010 . 5 . 1 2009 .
23 ., 7%. 20%.
1 2011 . 1
= 1 .
:
() ,
30 2010 .
(8 ).
()
(IFRS) 2 .
:
(i)


(ii)

(iii)

(5 )
()
1 2008 . 500
3 :
3

100 . .
100
100 . . 150 . .
150
150 . .
200
: 1 2008 .: 1.2 ., 30 2009 .: 1.3
., 30 2010 .: 1.35 .
30 2009 .
130 . . , 30 2010 ., , 3 160 . .
:
30 2010
.
(5 )
(25 )

98

5
()
. . 30 . 1 2008 .
80% :
1 2008 . 2
5 . 800,000 .
1.01.2008 . 4 ., 1.4 .
5
100,000 .
1.01.2008 . 1.3
. .
, , 1.01.2008 . 30 2008 2009 .
.
3 , : , . , , , 2:2:1. :
30.09.2010 .

( )

600
740

550
650

450
400
:
:
(i)
, ;
(ii)
30 2010 .
(iii)
30 2010 ., .
(11 )
()
, 30 2010 ., , , , . - , ,
, 30 2010 ., .
- , ,
.
:
, -
, 30 2010 ., , .
(6 )

99

()
1 2009 . 90 .
. 10 . 8
. 30 .
1 2009 . 55 . ., 70 . .
:
30 2010
.
(5 )
()
, 30 2010 ., , . (5 . .) 500,000 .
, 2011 . 2011 .
4.8 .
.
:
,
30 2010 .
(3 )
(25 )

100

XIV. 2011
1
, , 31 2011 ., :

$000
$000
$000

470,000
434,000
226,000

(256,000)
(218,000)
(176,000)

214,000
216,000
50,000

(19,000)
(16,000)
(17,000)

(18,000)
(17,000)
(15,000)
(. 5)
(. 6)
/()

/()

1 2010

,
31 2010
31 2011

37,300
(68,000)
146,300
(41,000)
105,300

(65,000)
118,000
(33,000)
85,000

(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 .

.
.

101

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 ., ( 33 1/3 ):
18 . .
- 12 . .
31 2011 . 31 2010 .,
, , :
31 2011 .
31 2010 .
$000
$000

3,600
2,100

2,700

5
1 2010 .,
(IFRS) 9 . :
$000

31

2010
2011 .

12,000
15,000

11,000
14,000
15,400
31 2011 . 19.5
. . 4.5 . (19.5 . .
15 . .) .
, 31

102

2011 ., .
, 31 2010 .
6
1 2010 . 300 . 1 . 5 . 31 2015 . . 1 2010 .,
8% . :
5%
8%
1 , 5
78
68.1 .

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

, 31
2011 ., $000
31
2011 .
A
3,000

1,000

2,000
, ,

. .
:
(a)
,
31 2011 .;
(33 )
(b)
, 31 2011 .
(7 )
(40 )

103

31 .
1
31 2010 .
500,000 .
30 2010 . - . 31 2010
500,000 700,000 . 30 2010 .
31 2010 . 31 2010 .
, 31 2010 . 500,000 700,000 .
20,000 . ( ). 2010 . . 30 2010 . 25,000 .
1.35 = 1
1 2010 . 30 2011 .
, . ,
(10 )
2
1 2009 . 20 . 1
2009 . 40 . 1 2009 . , 1 2009 . 1 . .
.
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 )
:

31 2010 31 2011 . .
(20 )

104

3
. .
(a) (IAS) 38
.
:
(i)
(ii)
(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 .,
185,000 . 31 2011 .
:
, ,
,
31 2011 .
(11 )
(20 )

105

. .

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 31 2012 . . 31 2009 . . .
, 31 2012 .
12 . 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 . 1. .
(8 )
2
1 2009 . 12 . . .
10 .
= . 5 .
1 2009 . 3 . . . ,
31 2010 .,
12 . . , .
:
(b) 31 2010 . 31
2011 . 2. .
(5 )

106

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 . 3. .
(7 )
(20 )

107

XV. 2011
1

.
30 2011 .:

$000
$000
$000
:
(.1)
210,000
165,000
120,000
:
180,000
(.1)
52,000
(.3)
15,000
(.6)
457,000
165,000
120,000
:
(. 4)
65,000
36,000
29,000
(. 5)
50,000
34,000
35,000

12,000
7,000
9,000
132,000
81,000
73,000

589,000
246,000
193,000


( 1 .)
180,000
100,000
60,000

183,000
67,000
64,000

90,000
5,000


453,000
172,000
124,000
:

20,000

50,000
35,000
30,000

15,000
9,000
12,000

85,000
44,000
42,000
:
(. 4)
34,000
23,000
21,000

17,000
7,000
6,000

51,000
30,000
27,000

589,000
246,000
193,000
1 :
1 2010 . 80 . :
.
1 2010 . 4 .,
1.8 . 30 2012 . , . 1 2010 . 20 . . C 30 2011 . 22 . . 30
2010 ., 20 .
. , 30 2012 .

108

1 2010 .
: : 41 . .;
: 3 . .
1 2010 ., :
50 . .
( - 30 . .) 70 . . (
- 33 . .).
1 2010 30 .
60 . . 64 . . 1
2010 . 4 .
30 2011 .
30 . . 31 .
. 1 2010 . .
.
.
20%.
.
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 . . 25%. .
5
5 .
. 4 . . (.
. 4). , .
6 -
,
, . 1 2011 .
15 . . .
109

30 2011 . 16 .
. , , ,
. , ,
.
7
1 2009 . 5,000 1000
. 30 2013 . ,
. 1
2009 ., 90%
. , 92% 30 2010 . 93% 30 2011 .
1 2009 ., 1.2 ., 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 .
5%
8%
1 , 5

78

68.1 .


4.33 3.99
9
1 2011 . ,
30 2011 .
3 . . , 30 2011 . ,
. ,

500 . . . , 30 2012 . ,
,
.
:
30
2011 .
(40 )

110


30 . ((a) (b)), ,
30 2011 . - 20
2011 .
(a)
31 2011 . ,
100% .
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 . .
, .
:
, 30 2011 .:
(i)
(6 )
(ii) ?
(4 )
(iii) .
(2 )

111

(b)
1 2011 . , 100% ,
12 . .
3 . . 1 2011 ., , , 31 2011 . :
5 . . .
4 . .
1 2011 . 30 2011 . , 3 . .
300 . . .
150 . , .
, , .
:
30 2011 .:
(i)
(ii)

112

(6 )
(2 )
(20 )

(IAS) 19
. .
,
. .
:

(i) ; , .
(3 )
(ii) .
(2 )
(iii)
(8 )
(b) 30 . . :
(i) 1 2010 35 . ., - 30 . .
(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 . .
:
, 30 2011 ., .
(7 )
(20 )

113

- , .
,
.
.
, .
30 2011 .
,
. , , 30 2012 . . , .
(a)

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

(20 )

114

XVI. 2012
1

. . . . . . . 31 2012 .:

$000
$000
$000
:
(.1)
267,000
250,000
220,000
( 1 4)
263,349
530,349
250,000
220,000
:
(. 5)
85,000
50,000
40,000
(. 6)
75,000
45,000
36,000

15,000
10,000
8,000
175,000
105,000
84,000

705,349
355,000
304,000


( 1 .)
195,000
100,000
80,000

281,167
100,000
100,000
( 2)

55,000


476,167
255,000
180,000
:
( 2)
61,983
( 7)
35,000
( 8)
60,000
45,000
50,000

21,199
15,000
20,000

178,182
60,000
70,000
:
(. 6)
35,000
30,000
34,000

16,000
10,000
20,000

51,000
40,000
54,000

705,349
355,000
304,000
1 . . . . :
1 2010 . 75 . :
. 1 2010 . 3.5
., 2 .
31
2013 1 . 1 . 1 2010 .
10% .
31 2012 .
61,983,471 .
.
1 2010 .
: 45 . .;

115

35 . .
1 2010 ., :
100 . . 110 . . 1
2010 . 5 . 1 2010 . 20% .
35 . . 38 .
. 1 2010 . .
.
.
20%.
2
. 1 2010 . . . 31 2012 . , 31 2012 ., (.. ) 1 2010 . , 31 2012 .,
25 . ., ( 20%) 5 .
. .., 31 2012 . 20 . . .
3 -
, 1 2010 . 4 , (). , , 2:1:1:1. , 31 2011
., . , 31 2012 ., , , . 31 2011 .
( ) 70 .
., 75 . .
4
40% ,
32 . . . .
5 - -
31 2011 . , . 15 . ,
12.5 . . 25% .
6
8 .
. 6 . . (.
. 5). , .
7-
. 31
2011 . 60 . ., .. 140 . .
116

80 . . , 31 2012 .:
: 28 . .
: 2 . .
, : 25 . .
, : 9 . .
: 1 . .
.
8
1 2011 . 50 . . 1 . . 4 . ., 31 2012. 31 2016 .
58 . . 1 2011 . 11.1%.
:
1 2011 .: 1.2 . 1 ;
31 2012 .: 1.25 . 1 .
31 2012 . 60 .
., 1.2 . . 5 . . .
:
31 2012 .
(40 )
2

. . 31
. , 31 2012 ., :
(a)
1 2011 . 10 . . . 1 30 2011 .
3.5 . .
1 2011 . , , 10 , 30 2021 .

.
:
3 . .
200 . .
10 . .
12%.
10 32.2 , 9.5 34.1 .
(9 )
(b)
1 2011 . 20,000
100 . ,
31 2014 .
1.6 .



1 2011 .
0.84 .
1.2 .
31 2012 .
0.9 .
1.28 .
1 2011 ., 31 2014 . 95
, 31 2012 92 .
(5 )

117

()
31 2012 .
, . . , . , 75%
1 . . , , .
70%, , , 800 . . 1 2011 . , , 31 2013 .
(3 )
(d)
10 2012 . , 800 . .. 960 . . 150 . .
15 2012 . 900 . .
.
(3 )
:
,
. . , 31 2012 .
3

()
(IFRS) 5 , (),
.
:
(i)

(ii)

(iii)

(iv)

(10 )
(b) 31 . 1 ,
. 1
2011 . . :

10,000
( 4 )
25,000

5,000
40,000
1 2011 28 . .
30 2012 . 31 . ., 31 2012 . ,
31 2012 ., 3 . .
:
(i)
:
1 2011 .
,
(4 )
31 2012 .
(4 )
(ii)
,
(2 )
(20 )

118

. . 31 . , 31 2012 ., :
(a)
1 2011 . 20 ,
3 . . 500 . . 31 . 31 2012 .
1 2012 .
3 . . 4.5 . ., 20 . 31
2031 . . , , 9.2%. 9 .
:
. . , 31
2012 ., . . (11 )
(b)
1 2011 .
. 30 2011 .,
2 . .
1 2011 . 2 . 30 2011 . 1.1 . . 31 2011 . 2 .
30 2012 . 1.2 . .
30 2011 . - 1.6
150 . .
, , 30 2011 ., 5 ,
. ,
(IAS) 39 : .
.
100%.
:
. . , 31
2011 2012 . .
(9 )
(20 )

119

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