dfo.kz › p › ru › dossierdownload › dfoobjects › 60263 › ... · 1._ l _ , ao...

23
AD «ABHaKoMnaHHH «Comlux-KZ»» <])I1HaHCOBaH OTqeTHOCTb aa rOA, 3aKOHQl1BIDI1HCH 31 AeKa6pH 2008r. 11 OTQeT He3aBI1CI1MbIX aYAI1TopOB r. AJIMaThI 2009 r.

Upload: others

Post on 26-Jun-2020

4 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

AD «ABHaKoMnaHHH «Comlux-KZ»»

<])I1HaHCOBaH OTqeTHOCTb�

aa rOA, 3aKOHQl1BIDI1HCH 31 AeKa6pH 2008r.�

11 OTQeT He3aBI1CI1MbIX aYAI1TopOB�

r. AJIMaThI

2009 r.

Page 2: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

Crpauaua

.. nOnTBEP~EHME PYKOBOnCTBA 00 OTBETCTBEHHOCTM 3A nOnrOTOBKY M� YTBEP)KnEHME <DMHAHCOBOM OPiETHOCTM 3A ron,� 3AKOHLJ:HBLUMMC51 31 nEKAoP512008 ronA 3�

L OTYET HE3ABHCI1MblX AynMTOPOB 4-5�

cI>MHAHCOBA51 OTYETHOCTb 3A ron,� 3AKOHLJ:J1BLUHMC51 31 nEKAGP51 2008 rOM :�

oYXfaJ1TepCKHH 6anaHC 6�

L~ Orver 0 npl16bIJUIX 11 yosrncax 7�

Orser 0 L\BWl(eHI1I1 L\eHeIKHbiX CpeL\CTB 8�

Or-rer 06 r13MeHeHrlllX B C06CTBeHHOM «arnrrane 9�

npHMel.faHHll K <pI1HaHCOBoH OT'leTHOCTH 10-23�

2�

Page 3: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

1._

l _

AO «ABHAKOMllAHH5I «COMLUX-KZ»

nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A nO,LU'OTOBKY 11 YTBEPIKJI.EHME <l>HHAHCOBOM OPiETHOCTM 3A rOJI., 3AKOlflllIBlllHMC5I31 JI.EKAI>P5I 2008 rOJI.A

HI-DKeCJIe,ll,YlOmee 3a5lBJIeHHe, xoropoe ,ll,OJI)J(HO paccvarpasarscs COBMeCTHO C ormcaaaev 06513aHHocTeH

ay,ll,HTOpOB, CO,ll,ep)Kall.\HMC5I B npe,ll,CTaBJIeHHOM na CTpaHHlJ,aX 4-5 or-iere He3aBHCHMbiX ayrurropos, C,ll,eJIaHO C uenuo pasrpamoienaa OTBeTCTBeHHOCTH pyxoaoncrsa H ay,ll,HTOpOB B OTHoweHHH epHHaHcoBoH

OTLJeTHOCTH AO «ABHaKoMnaHM5I «Comlux-KZ» (nanee no rexcry - «Ofiuiecrso»).

PYKOBO,ll,CTBO Ofiuiecrsa OTBeLJaeT aa nonroroaxy epMHaHcoBoH OTLJeTHOCTM, ,ll,OCTOBepHo orpaacaiouieii 0

scex cyutecrsenusrx acnexrax epMHaHcoBoe nOJIQ)KeHHe Ofiutecrsa no COCT05lHI1fO na 31 nexatips 2008 r., a TaK)J(e pesyns'rars: ee ,ll,e5lTeJIbHOCTH, ,ll,BH)KeHMe ,ll,eHe)J(HblX cpencrs H H3MeHeHH5I B c06cTBeHHoM

KanHTaJIe aa ron 3aKOHLJMBWHI1C5I aa ary nary, a TaK)J(e xparxoe J'l3JIO)J(eHHe OCHOBHblX npl1HlJ,HnOB Y'-JeTHOH

nOnMTl1KH 11 npo-me npI1MeLJaHH5I, B COOTBeTCTBHI1 C Me)J(,ll,YHap0,ll,HblMI1 CTaH,ll,apTaMI1 epl1HaHCOBoH

OTLJeTHOCTI1 (nanee no 'rexcry - « M O DO») .

DPH nO,ll,fOTOBKe epl1HaHCOBoH OTLJeTHOCTl1 PYKOBO,ll,CTBO aecer OTBeTCTBeHHOCTb sa:

•� ssifiop nanneacaunrx npHHlJ,HnOB 6yxfaJITepCKOfo y-iera M HX nocnezrosarensuoe npioaenenne;

•� npl1MeHeHHe 060cHoBaHHbix OlJ,eHOK 11 paCLJeTOB;

•� C06JIlO,ll,eHMe Tpe6oBaHHI1 MODO, I1JII1 pacxpsrrue scex cyuiecrseanux OTKJIOHeHHH OT MODO

B npHMeLJaHM5IX K epHHaHcoBoH OTLJeTHOCTl1; H

•� nO,ll,fOTOBKY epl1HaHCOBoH OTLJeTHOCTI1, HCXO)],51 113 norryuieaua, LJTO 06ll.\eCTBO 6Y,ll,eT npononxcars

CBOIO ,ll,e5lTeJIbHOCTb B 0603pHMOM 6y,ll,yll.\eM, aa HCKJIIOLJeHl1eM cny-iaea, xorna 'raxoe norryuienne

uenpasoaepuo.

PYKOBO,ll,CTBO TaK)J(e necer OTBeTCTBeHHOCTb sa:

•� paapaoorxy, suenpeaae H 06eCneLJeHHe epYHKlJ,HOHl1pOBaHI151 3epepeKT I1BH0 l1 H Ha,ll,e)J(HOI1 Cl1CTeMbl

BHYTpeHHefO KOHTpon51 B 06111eCTBe;

•� nonnepacaune CI1CTeMbJ 6yxraJITepCKOro y-rera, n03BOJI5IlOll~el1 B JIl060H MOMeHT nO,ll,fOTOBI1Tb C

,ll,OCTaTOl.JHOH crenenuo TOLJHOCTI1 l1HepopMalJ,111O 0 epl1HaHCOBOM nOJIO)J(eHI1H 06111eCTBa H 06eCneLJHTb

COOTBeTCTBl1e epHHaHCOBOH OT4eTHOCTI1 Ofiuiecrsa Tpe60BaHH5IM MODO;

•� npl1H5ITl1e Mep B npenenax CBoeH KOMOeTeHUl111 ,ll,n51 aauurru aKTHBOB 06ll.\eCTBa;

•� senenne 6yxfaJITepCKOfo Y4eTa B COOTBeTCTBHI1 C 3aKOHO,ll,aTeJIbCTBOM Pecoy6JIHKH Ka3aXCTaH H

MODO;

Bb15lBJIeHHe 11 npenorspauienue epaKToB MoweHHH4eCTBa H np0411x anoynorpetineuuit.

3aKOH4HBWHI1C5I 3 I ,ll,eKa6p51 2008 r ., 6blJIa yrsepacneaa

OCTpOBCKaSl JIIOJl.MHJla HHKOJlaeBHa

r JlaBHhlH fiyxranrep

f. Anaaru , Pecnyfinmca KaJaXCTaH f . AJIMaTbl , Pecny6JIHKa Ka3aXCTaH

28 H1on51 2009 rona 28 HIOJI5I 2009 rona

3

Page 4: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

Gagarin ave ., 29612, off. 11 PecnyOJIUKa Kasaxcran, Almaty, Kazakhstan r. AJIMaTbI, yJI. Farapaaa, 296/2, oljl. 11

AY,lU1T

r . AJlM aTbl

OTl.fET HE3ABflCl1MhlX AY.ll.I1TOPOB

AKUl10HepaM YI C OBeTy ,nYlpeKTOpOB AO «A BYl aKOMITaHYl H «Comlu x -KZ»:

Msr nposenu ayznrr npanaraevon qmHaHcoBoi1 OTtleTHOCTH AO « A BHaKOMn aHHH« Comlux -KZ» (nanee

no TeKCTY - «0 6w:eCTBO») , KOTOpaH BKJl104aeT B ceri s 6yxraJTTepCKHH 6aJT aHC no COCTOHHYlIO aa 31 n eKa6pH

2008 r. H COOTBeTcTBylOW:He orveru 0 npH 6bl JlH X II y 6blTKax, nB H>KeHHH n eHe)f(HblX cpen crs 11 06

113MeHeHHHX B C06CTBeHHOM xarnrrane sa ron, 3aKOH' lHBWHHCH 3 1 n eKa6pH 2008 rona (nanee no r excry ­

«qHlHaHCOBaH OT4eTHOCTb»), a r aioxe xpar xoe 113JlO)f(eHHe OCHOBHblX npl1HU l1nOB Y4eTHoH nOJlVlTI1K~1 11

npo-nre npl1Me4aHWI K n aHHoH qmHaHcoBoH OT4eTHOCTI1.

OTBeTCTBeHHOCTb PYKoBoJJ.CTBa aa nonroromcy <pHHaHcoBoH OP-IeTHOCTH

PYKOBonCTBO 06w:eCTBa aecer OTBeTCTBeHHOCTb sa nonroroaxy 11 n ocro sepn oe npencrasneaue naHHoH

<j:>I1HaHcoBoi1 OT4eTHOCTH H ee COOTBeTCTBHe Me)f(nYHaponHblM cranaaprav <jJuHaHcoBoH OT4eTHOCTYI (nanee

no TeKCTY - «M O DO») . )J,aHHaH OTBeTCTBeHHOCTb BKJlIOyaeT: C03naHl1e , BHenpeHl1e VI nonnepxaaue CHCTeMbl sayrpennero KOHTpOJlH aa nonroroakoti VI nocroeepnu v npencraanennev <jJHHaHcoBoH

OT'leTHOCTH, He con epscaureri cyurecrses nu x YlCKa)f(eHVlH HH BCJlen CTBl1e <j:>YlHaHCOBbIX snoynor petine x an,

HYI BCJlenCTBHe OWI160K; Bbl60p H npl1MeHeHlle HanJle)f(aw:e H y4 eTHOti nOJlIlTHKIl; a ra xxe npnwenenue 060CHOBaHHbIX 06CTOHTeJlbCTBaMIl 6y XraJlTepCKIl X OlleHOK.

OTBeTCTBeHHOCTb aymrropos

H awa 06H3aHHOCTb COCTOl1T B BblpmKeHll11 MHeHIlH 0 n OCTOBepHOCTH naHHOH <jJHHaHCOBOH OTtreTHOCTH

Oouiecraa na OCHOBaHHH npoaenenaoro HaMH ayznrra. Msr np osenu ayrnrr B COOTBeTCTBHH C

Me)f(.LJ:yHaponHblM H CT aHnapTaM~1 aymrr a. 3TH crannaprsr rpeoyior 06H 3aTeJlbHOrO C06JlfOneHVl H

aynHTOpaMI1 3TH4eCKHX HOpM, a rarose nJlaHHpOBaHHH H npoeeneaua aynnra C uensio nOJlY4eHl1H

nOCTaTO'lHOH y Bepe HHOCTH B TOM, -rro <j:>HH aHCOBaH OT4eTHOCTb He COnep)f(I1T cyruecraeunu x HCKa)f(eHHH.

Ayrnrr BKJl104aeT nposenenue npoueziyp, He06xo.LJ:l1MblX n JlH nOJlY4eHHH aynl1TOpCKI1X nOKa3aTeJlbCTB B

OTHOWeHI1l1 4HCJlOBblX ncxas arenea H npHMe4 amlH K c\m HaHCOBOH OT'-leTHOCTH . Bb160p uannexauuix npouenyp OCHOBbIBaeTCH ua npo<j:>eCC110HaJTbHOM CY)f(neHHI1 ayznrropa, BKJl104aH OlleHKY pHCKOB

cyw:eCTBeHHOrO I1CKa)f(eHI1H <jJHHaHcoBoti OTYeTHOCTH BCJlenCTBl1e <jJI1HaHCOBbIX anoy nor perin eau ti HJlH

OWH6oK . Oueuxa TaKI1X PI1CKOB mono-raer B ce651 paCCMOTpeHHe CHCTeMbl aa yrpesuero KOHTpOJlH

Oouiecraa sa nonrOTOBKOH VI n OCTOBepHOCTbfO <jJ I1HaHCOBOH OTyeTHOCTH C uensio paJp a60TKH aynHTOpCKVlX

Page 5: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

OTLIET HE3ABlIClIMbIX AY)l.MTOPOB (npO)l.OJDKEHlIE)

nponenyp, npl1MeHHMbIX B naHHbIX 06CT05lTeJIbCTBaX, HO He n JI5I uenef Bblpa)KeHH5I MHeHH5I 06

3ep<peKTI1BHOCTI1 CI1CTeMbl anyrpenuero KOHTpOJI5I Ocuiecrsa. Ayznrr TaK)Ke BKJIlOyaeT OUeHKy

npl1MeHlIeMoM YlJeTHOM nOJII1TI1KI1 ~l 060cHoBaHHocTI1 n o nY ll.l eHI1M, CneJIaHHbrX pyKOBO,nCTBOM, a TaK)Ke

oueaxy npenCTaBJIeHI151 <pHHaHcoBoM OTYeTHOCTH B ueDOM.

Msr nonaraev, lJTO nOJIY4eHHble HaMH ayznrropcxne ,nOKaJaTeJIbCTBa 51BD5IIOTC5I nOCTaTOllHbIM OCHOBamleM

nJIlI Bblpa)KeHI151 MHeHI151 0 naHHoM qJHHaHCOBoH OT4eTHOCT~1.

Maenue aYlHlTOpOB

no aaurevy MHeHI1IO, <pI1HaHCOBall OT4eTHOCTb Oouiecraa, ynovsnyras auuie, nocrosepno BO scex

cYll.leCTBeHHbIX acnexrax orpaxaer epl1HaHCOBoe nOJIO)KeHl1e Ofiurecrsa no COCT05lHI11O aa 31 neKa6pll 2008

rona, a TaK)Ke peaynsrars: ero ne5lTellbHOCTI1 , nBI1)KeHHe neHe)KHbiX cpencrs 11 113MeHeHI151 B c06CTBeHHoM

KanHTaJIe sa ron, 3aKOHlJHBWHHC5I 31 nexaopa 2008 rona, B COOTBeTCTBl111 C Mencnynapoznu.nra crannapraan <pHHaHcoBoH OT4eTHOCTI1.

L

L 28.07.2009r.

I L~ -

l

Page 6: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

Ha Ha npllM. 3l.J 2.2008 31.12.2007

AKTHBbl Teicyuure atcruasr: ,[(eHbrH 11 nenexuue :JKBH aanenrs: 5 66485953 0 KpaTKocp04Ha51 Ll,e6I1TOpCKa5I 3anOJl)/(eHHOCTb 6 176 J4 187 0 3anaCbI 7 I 024565 0 TeKYlUHe xanorosue aKTI1Bbl 8 304940 0 flP04a51 Ll,e6I1TOpCKa51 3aLl,OmKeHHOCTb 9 28290640 0

113720285 0 .ll.oJIrOCp04Hble atcrnesr: OCHoBHble cpencraa 10 13413746 0

13413746 0

IITOrO AKTHBbl� 127 134031 0

llACCffBbl Kparxocpo-un.re oOn3aTCJIbCTBa KpaTKOCpO'lHa5I KpeLl,}nOpCKa51 3aLl,OmKeHHOCTb I] 50712202 0 06513aTeJlbCTBa no HaJIOraM 11 BHe6fOLI,)KeTHbIM nnarexaa 12 3857829 0 Ilpovas KpaTKOCp04Ha5I KpeLl,ITfOpCKa5I 3aLl,OJl)/(eHHOCTb 13 18838907 0

73 408 938 0 .ll.oJIrOCp04Hble OOSl3aTeJIbCTBa: 06513aTeJlbCTBa rro orcpo-renuovy flOLl,OXOLl,HOMY sanory 14� 274829 0

274829 0 KAIDtTAJI AKUI10HepHbli1 xarurran 15 72 400 000 0 Hepacnpeneneuaua Ll,OXOLl, (y6bITOK) OTlleTHOrO rona J5 (18949736) 0

53 450264 0

HTOro nACCI1Bhl� 127134031 0

K cPl1HaHCOBoH OT4eTHOCTI1,

Ocrpoactcaa JIIO,qMIIJIa HIIKOJIaeBHa r JIaBHbl it oyxraJITep

r. AJlMaTbI, Pecnytirnnca Ka3aXCTaH� r . AJiMaTbl, Pecnyormxa Kasaxcrau

28 HIOJI5I 2009roLl,a� 28 I1fOJUI 2009 rona

6

Page 7: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

AO« ABI1AIJ.J10HHAJI KOMnAHIHI «COMLUX-KZ»

.. OTl-IET 0 npI1£bIJUlX 11 Y6bITKAX

~. 3A ron, 3AKOHGyIBWI1MC5I 31 llEKA6P5I 2008 fO,UA, ', B TEHf E

npllM. 2008 2007 )(OXO)( OT OCHOBHOH nE~TEJlbHOCTI1 : .z:Loxo,n 01' OKa3aHI111 a s u ay cn y r 16 313 21 3 77 1 0� Ce6 eCTOl1MOCTb 17 (276209033) 0� BAJlOBAJI npI16bIJIb 37004738 0�

OnEPAIUIOHHbIE PACXO)(bI :

06lUl1e 11 a,nMHHHCTpaTI1BHble pacxcziu 18 (55 887534) 0

npJ16bIJIb (YI>bITOK) OT OCHOBHOfI )(E~ TEJIbHOCT I1 (18882 796) 0

np04 11e noxonu 19 20656576 0� Ilpo-r ue pacxonsi 20 (20448687) 0� llPII6bTJIb (YI>bITOK) )(0 Y4ETA nO)(OXO)(HOrO� HAJIOfA ( 18674907) 0� Pacxonsi no orcpo-rennowy nonoxon uoa y uanory 21 ( 274 829) 0� 411CTAJI npl1I>bIJIb (YI>bITOK) 3A ron

( 18949736)

OT4eT 0 n p H6 b1Jl51 X ~l y6blTKax cnenyer 4 11TaTb BMeCTe C npHl'v1e4aHI151MH K ql l1Ha HCOBOM OT4eTHOCTH,

5l.BJl51 fOlUI1 MI1C51 HeOTbeMJleM OM 4aCTbfO ,na HHOH (pHHaHCOBOH OT4eTHOCTI1.

Kypy OCTpOBCKaSi JlJOIlMHJla HUKOJlaeBHa�

r eHepa-Jtt>11rJ? I'JlaBHbIH fiyxranrep�

r. Anvarst , Pecnyfinmca K a3a x CTaH

28 I1fOJl51 2009 r on a 28 mona 2009 rona

7

Page 8: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

AO «ABHAUHOHHASI KOMnAHH5I «COMLUX-KZ»

OTl.JET 0 )I,BI1JKEHHH )I,EHEJKHbIX CPE)I,CTB 3A rO,LJ,,3AKOHl.{ Y1 BW YlMC51 31 ,UEKA5P512008 r O,LJ,A, B TEHfE

2008 2007 .Onepaunouaaa n CSlT CJlh H OCT h

Ilocrynnea ue neHe)l(HblX cpencrs , acero 346967900 0 B TOM YJil Cn e:

Ilpenocrasneaae ycnyr 1310 14632 0� ABaHCbI nonyuennue 215 116302 0� Ilpo-uie nocrynnenna 836966 0�

Bu tisrr ne neHe)l(HblX CpenCTB, scero 339267027 0 B TOM Yl1cn e :

Ilnar eso: IlOCTa BllIJIKa M 3a r onapu, ycnyrn 72 821 77 1 0� Aaaucu asrnaun sre 1548 10 139 0� Bunnaru no 3apa60TH0 l1 n nar e 5 1 8 15 772 0� Ilnarexn B 6lOn)l(eT 17797023 0� Il po-nre asmnarst 42022 322 0� lIncTaSl cyMMa n CHCIK H b l X cpencrs OT o n e p a u u o u uoti�

n CSlT CJl b HOCT H 7700 874 0� HHBCCTHunOHHaSi n CSlT CJl h HOCT b :�

Ilocrynnen ne neHe)l( HbIX Cpen CTB OT pe anasau u u OCHOBHblX�

cpenCTB 5668200 0� Bsifisrr ue neHe)J<HbIX CpenCTB OT npHo6peTeHH5I OCHOBHblX�

cpenCTB 19 283 12 1 0� l.fYlCTa~ cyMMa nerrexon.ix CpenCTB OT Y1HBeCTHllYl OHHOH�

neHTen bHOCTYI (13614 92 1) 0� <l>HHaHc oBaSi nCSlTCJlbHOCTh�

nOCTynneH I1 ~ neHe)l(HblX CpenCTB OT pa3Me LUeH I1 ~ aKllJ1H 72 400 000 0�

l.fI1CTa~ cyMMa n eHe)l(HblX CpenCTB OT epl1HaHCOBOH�

neSlTenbHOCTH�

72 400 000 0

4 VlCTOEYSEJlH4EHJ1E/(Y MEHbIl1EHl1E)� AEHDKHblX CPEACTS J.1 J.1 X 3 KB J.1SAJIEHTO B 66485953 o�

AEHE)J(HblE CPEACTBA J.1 1:1X 3KBVlBAJIEHTbI na� a ax an o rona� o o AEHE)I{HblE CPEACTSA VI Vl X 3KBVlBA JIEHTbl aa� KOHe l.( rona 66 485 953 o�

CpenCTB cnenyer -nrr ar s BMeCTe C npl1 M eY aHI1~ MI1 K epl1HaHCOBOI1

eMneMOI1 -racn.io naHHOI1 ep l1HaHCOBOI1 OTYeTHOCTI1.

W~!rtB a :

OCTpOBCKaSi JI l()nM HJl a HHKOJlaCBHa

r Jla BHbl H oyxraJlTCp

r, AnMaTbl , Pecnytinuxa Ka3aXCTaH r. Anuat t,r , Pecnyonmca Kasaxcraa

28 1110n~ 2009 rona 28 mens 2009 rona

8

Page 9: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

AO «ABHAUI10HHAJI KOMnAHH.H «COMLUX-KZ»

OTtIET OJ> 113MEHEHlUIX B COJ>CTBEHHOM KATII1TAJJE 3A ron, 3AKOHlfYlBUJI1t1C51 3 J .D.EKA6P5I 2008 rOM, B TEHrE

CaJIb.L\O Ha 31 zreicafipa 2007 rona

Bsmyuieunsre H pa3MeweHHble aKUHI1

411CTbli1 y6blTOK sa ron

CaJlb,D,O na 31 neicafipa 2008 rona

YCTaBHblH

KanUTaJl

Hepacnpenenen HaSl npllOhlJlh

Bccro

15

15

15

o 72 400 000

o 72 400 000 (18949736)

o o

(18949736)

53450264

o 72 400 000

(18949736)

Or4eT 06 113MeHeHH5IX B c06cTBeHHoM xarnrrane crrezryer 4l1TaTb BMeCTe c npl1MeQaHI151MI1 OTlJeTHOCTl1, 51Bn5lIOWHMI1C5I HeOTbeMneMoi1 4aCTblO .L\aHHoi1 epHHaHcoBoi1 OT4eTHOCTH .

K epl1HaHcoBoi1

L L

OCTpOBCKaSl JIlOllMlIJla HUKOJlaeBHa

rJlaBHblH 6yxraJlTep

r. Anvan», Pecnyfinuxa Kasaxcran

28 111On51 2009 rona 28 HIO.n51 2009ro,D,a

9

Page 10: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

0

L� I ..� I

L:� I

~ L�

.I ...

I :~

-,�...

l.OIiIlU1.E CBEJ(EHIUI AKL\HOHepHOe 06meCTBO «ABl1aUI10HHa51 KOMnaml51 «Comlux-Kz» ( nanee - «0 6meCTBO» 6h1JJO 3aperl1CTpHpOBaHO )J;enapTaMeHTOM lOcTl1uHH ropona Am.1aTbl 28.04.08ro.ua, CBH.ueTenbCTBO rocynapcraeaaoji perHCTpaUI1H fOpHJ(HlleCKoro rnrua N2 91954- J9 J O-AO (MY) . Mecronaxoxneune topaau-recxoro nuua - Pecny6J1HKa Ka:laXCTaH, ropon AJ1MaTbl, yn.Hatixoscsoro, .uOM 206. OCHOBHblMH BHJ(aMH .ue5lTeJ1bHOCTH Otiniecraa 51BJI51IOTC5I:

• Oxasanae ycnyr no perynapnstv wHnH neperynspnsia nepesoaxaa naCCa)KHpOB, 6ara)Ka, rpY30B, no-rrs: ( B03.llYWHble nepeB03KH), no Me)K.uYHap0.llHbIM Ii BHyTpeHHHM asaaaapurpyraa ;

. BbmOJlHeHli e aBl1aUHOHHblX pa60T H oxasainre liHblX ycnyr B crpepe aBHaUHOHHOI1 .ue5lTenbHOCTH; •L{pyme Bli.ubl .ue5ITenbHOCTH, Heaanpeuieunu e 3aKOHo.uaTenbCTBOM Pecnytinuxa Ka3aXCTaH.

Ofimecrso HMeeT CBI1.lleTenbCTBO 3KcnnyaTaHTa, BblJ(aHHOe KOM}lTeTOM rpazcnancxoii aBHaUHI1 MHHHCTepCTBa rpancnopra H KOMMyHHKaUHI1 Pecnyorntxn Ka:laXCTaH , ceprmpaxar N2 AK-0352-08 , cornacno KOTOpOMY sxcnnyaratrry AO « ABl1aKOMnaHI151 Cornlux-Kz» paspeureao sxcnrryarapoaars .un51 BbmOnHeHI151 nepeB030K naccaxotpoa 11 rpyaos B03.uYWHbie cyna Mo.uenl1 CL-850(CL-600-2B 19) UP-C8502 HCL-850(CL-600-2B 19) UP-C850 1 .un51 nOneTOB na BHyTpeHHI1X 11 Me)J(J(yHapo.uHblX JlI1HI151X. KOM}ITeTOM rpa)J(.uaHcKOH ABHaUl111 MI1HHCTepCTBa Tpaacnopra H KOMMyHHKaUHH Pecny6nHKl1 Ka:laXCTaH Bbl.uaHbl CBI1.ueTeJ1bCTBa N2 549 OT 19.06.08r. 0 rccynapcrseaaon perncrpauu« naCCa)KHpCKOro soanyumoro cynua Chellenger CL-850 Shutt le CL-600-2B J 9, rocynapcrsennua peracrpanuonuuu orr03HaBaTeJ1bHbIH 3HaK UP-C8502 H CBl1.neTenbCTBO N2 548 0 rocynapcrsenxoti peracrpaunn rraccasorpcxoro sosnyunroro cynaa Chellenger CL-850 ER (CL-600-2B 19) , rocynapcraeaaua perncrpauaoaasin orroanasarensm.nt 3HaK UP-C850 I .

L{e5lTeJ1bHOCTb Ofiuiecraa perynupyerca 3aKoHoM PK « 06 axunonepnux Ofiuiecraax » OT 13.05.2003r. N2 415-11 , r pa)J(.llaHCKI1M Kozrekcov Pecny6J1I1KI1 Ka:laXCTaH OT 0 1.07.1999r. N2 409-\ ( CY4eToM 113MeHeHHe H .nonOJlHeHI1H) , 3aKoHoM Pecnyonnxa Ka3aXCTaH N22697 OT 20 nexaops 1995 rona « 06 I1CnOnb30BaHl1l1 sosnyumoro npocrpaucrsa 11 nesrensnocru aBl1aUI1H Pecnyfirunca Ka:laXCTaH». Do COCT05lHl11O ua 3 1 nexaop» 2008 rona oouiee KOnl1lfeCTBO cOTpy.nHHKOB Otiurecrsa COCTaBn5lJJO 59 xenoaex . 06meCTBo 5IBn5leTC5I .nolfepHI1M npennpnamev KOMnaHl111 «Comlux Holding L imited» Ii cj)HHaHCOBa5I OT4eTHOCTb Ofiuiecrna nonneacar KOHconH.uaUHI1 CMaTepl1HCKOH KOMnaHHeH. cDHHaHcoBa5I OTlfeTHOCTb aurryuiena Hyraepzcztena PYKOBO.uCTBOM Oriuiecrna 28 HfOn51 2009 rona .

2.TEKYW,AJ.I 3KOHOMJ1.1IECKAJ.I CMTYAUHJ.I

OCHOBHa5I 3KOHOMlf4eCKa51 nearensuocrs Ofiurecraa ocymeCTBJ151eTC5I B Pecny6J111Ke Kasaxcrau . 3aKoHo.naTenbCTBo, perynnpyiomee npennpas uaar enscxyro ,ll,e5ITeJlbHOCTb B Pecny6J111Ke Kasaxcrau, npononxaer 6blCTpO H3MeH5ITbC5I H, COOTBeTCTBeH HO , aKTHBbl H onepaun» 06w.eCTBa MoryT 6blTb nonsepxen» pHCKy, eCJlH 6Y.llYT HMeTb MeCTO serarnanue H3MeHeHH5I B nOmITWleCKOH Hnenoaoii cpene.

3. nPEJ(CTABJIE HME <1>JilHAHCOBOMOT4 ETHOCTH

)J;aHHa5I cj)HHaHCOBa5I OTY.eTHOCTb 6blna noaror osneaa B COOTBeTCTBI1H C Me)J(.uYHapo.nHbIMH crauna pravn cj)HHaHcoBoH OT4eTHOCTH (nanee no rekcry «MC<I:>O»).

Il pn Be.ueHHH 6yxranTepcKoro Y4eTa H COCTaBJJeHHH <pI1HaHCOBoH OT4eTHOCTH 06weCTBo pyKOBO.uCTByeTC5I 3aKOHaMH Pecny6J1 HKI1 Ka:laXCTaH «0 6yxranTepcKoM Y4eTe H <pHHaHcoBoH OTtleTHOCTH»; Konexcov Pecnyormxa Kasaxcran «0 sanorax Ii .uPYfl1X 06513aTenbHblx nnarexax B 6IO.u)KeT» (nanee no TeKCTY «Hanoroau ti xonexc»). HecMoTp5I na TO, 4TO 06meCTBOM B 2008 rony nonysen y6blTOK OT X0351HCTBeHHOH .ue5ITenbHOCTH , 4TO

10

Page 11: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

· - ­-/ ;,/ - . ·'L . " r -c'

/ />/=:-.- :<,~\. il/ / __ :... '.' .06biltH~eTc}l nepsu« ronov aa-rana lle5ITeJTbHOCTI1 , np l1Jlar aeMa5I epHHaHCOBM OTYeTHOCTb 06WeCTBa

I - l ·~ \ · .-..7:'" : : ~6,bIJl~'.E#CTaBJleHa ua OCHOBe npnnuana HenpepblBHOCTI1 , YTO nOllPa3Y. MeBaeT ocyuiecmnenne nearensaocr»L ~~~ ~' o ;"': '~619J91Ba B 06blYHOM pe)IHIMe 11 ero cnoc06HOCTb nonomorrs H peamooausan, CBOll aKTHBbI, a TaK){{:

~~;2.~.~l1.~:!l9.¥{UlT b CBOH 061I3aTeJlbCTBa 6e3 y-rera B03MO){{HOCTH 3HaYHTeJTbHOrO H3MeHeHI1}l YCJlOBHH ~ \ '~eCTBJl eHml Lle}lTeJlbHOCTH Oouiecrsa. COOTBeTCTBeHHO, npnnaraevaa epl1HaHCOBa}l OTYeTHOCTb He

conepsorr KoppeKTHpOBOK, He06xOl1l1MbiX B TOM cnyxae, eCJlH 6bl 06weCTBO He Momo npononxcart, CBOIO

nearenurocn, na OCHOBe npanunrra HenpepblBHOCTI1.

[10,ll,rOTOBKa epl1HaHCOBOH OTYeTHOCTH B COOTBeTCTBI1H C MOPO npenycaarpnaaer UCnOJlh30BaHI1e

06weCTBOM cy6beKTI1BHblX ouenox 11 nonyuieaaii , BJlI151IOWI1X na CYMMbl, xoropsre orpaxeusi B

npanar aea o ri epJ1HaHCOBOll OTyeTHOCTH. Cytrsexraansre oueaxn Ofiurecraa OCHOBaHbl aa HHepopMaUI1H,

HMelOwellC}l na nary COCTaBJleHI151 npanaraeuoji epl1HaHCOBOH OTYeTHOCTI1, rr03TOMY epaKTJ1lfeCKl1e

peaynsrarsi MoryT OTJll1yaTbCSl OT 3THX cy6beKTJ1BHblX oueuox.

<DYHKU.l10HallbHOH BalllOTOH 06weCTBa, KOTOpalI orpaxcaer 3KOHOl\HfyeCKYlO CyWHOCTb ee onepaunii, 11

BalllOTOH npencraanenas LlaHHOH qmHaHcoBOH OTlIeTHOCTI1 5IBJUleTCH KaJaXCTaHCKI1H reare (nanee no TeKCTY ­

«renre»),

4.0CHOBHblE IlPMHLJ,I111bI Yl-IETHOfJ rrOJIlfTMKI1

YlJeTHa5I rrOJlI1TI1Ka paspaooraaa na OCHOBe norryuienun :

- YTO ,ll,JlH 06weCTBa OHa 51BJl5IeTCH BHyTpeHHHM HOpMaTI1BHblM LloKyMeHToM, onpenenarounor eLlI1HYIO

coeoxynnocrs npI1HUl1nOB, rtpasnn opraanaauan 6yxrallTepCKOro ysera H COCTaBJleHI1H eplfHaHCOBOH

OTlIeTHOCTH ;

- YTO 06weCTBO nencrnyer 11 6YlleT neacraoaars B 0603pl1MOM 6Y,ll,yweM;

- npaasras 06weCTBOM YlfeTHa5I nOJlI1THKa npHMeHHeTC}l nOCJleLlOBaTeJlbHO H3 rona B ron.

B CJlYlIaeT lf3MeHeHlfH YCleTHOH rrOJlHTI1KI1 npl1MeHHeTCH perpocnexruenuf cnoc of orpaxemrs 113MeHeHI1H,

T.e. HOBM YyeTHM nOJJHTI1Ka 6YLleT npHMeH}lThCSl K C06blTl1SlM H CLleJIKaM, np0H30We,ll,WI1M no LlaTbl ee

113MeHeHI15I npn nOLlrOTOBKe CpaBHI1TeJlbHblX noicasareneii.

4.1 )l,eHbnl H neueacm.re 3KBHB3J1eHTbl

LI:eHbrH H LleHe){{Hble 3KBHBalleHTbl onpenensiorca KaK Hanl14HOCTb B «acce, B 6 aHKe.

4.2 )l,e6HTopcK3S1 33L10JliKeHHOCTb noxynarenert II 33K3J'H1KOB

)J,e6I1TOpCKa5I 3aLlOJl){{eHHOCTh npaanaercs H OTpa){{aeTC5I B oyxrarrrepcxov 6aJlaHCe no cyMMaM

BbICTaBJleHHbIX C4eTOB K onnare, sa BbllIeTOM pesepsa no COMHHTeJIhHOH 3allOJl){{eHHOCTI1, Peaeps no

cOMHHTeJlbHoi1 3aLlOJl){{eHHOCTH OCHOBaH na oueuxe PYKoBO,ll,CTBa nOJlYlJeHHH Lle611TOpcKoi1 -JaLlOJJJI<eHHOCTI1. Peseps no cOMHHTeJlbHOH 3aLlOJl){{eHHOCTH p aCCLJHTblBaeTC}l B rex CJlYlIMX, xorna

cYlUeCTByeT BepOSITHOCTb Toro, 4TO 3allOJl){{eHHOCTb He 6YLleT norauiena B nOJlHOM 06beMe H B

onpeneneausre CpOKH.

Peaeps no COMHHTeJlbHoi1 3a,ll,OJT){{eHHOCTI1 nepaomorecxa nepecvarpaaaerca, H, eCJTI1 B03HHKaeT

He06xOLll1MOCTb B KOppeKTHpOBKax, COOTBeTCTBylOWHe CYMMbI cnHCbIBalOTC}l aa pacxonu

(noxonsr) OT4eTHOrO nepnona B KOTOpOM Bbl5IBJTeHa TaKa5I He06xonHMOCTb.

ITPH orrpenenenna COMHI1TeJJbHOH 3aLlOJT){{eHHOCTH paCCMaTpl1BaeTCSl ncropasecxoe 11 O){{H,ll,aeMOe

nosenenae noxynarenek. Beananexaaa 3UllOJT){{eHHOCTb Crrl1CbIBaeTC5I no Mepe ee BblHBJleHH5I aa ClIeT pasee

C03,ll,aHHOrO pesepaa. 113MeHeHH5I B 3KOHOMHKe 11JTI1 I1HLlHBHnyanbHhre YCJlOBH5I noxynarens ycnyr MoryT

norpeoosars KoppeKHlpOBOK peaepsa no COMHHTeJJbHOH 3aLlOJT){{eHHOCTI1, COBoKynHa5I cyMMa pesepeos,

CepOpMHpOBaHHblX B rexenne nepuona, OTHOCl1TC5I aa pesynsraru epHHaHCOBO-X035Ii1cTBeHHOH

Lle5ITeJTbHOCTH.

4.3 H3J1or H3 Ll063BJleHHYl() CTOHMOCTb

Hanor aa Ll06aBJTeHHylO CTOHMOCTb, B03HHKalOlUuH npn npoziasce nponyxunn, nOLlJJe){{HT ynnare B

rocynapcraemruti 6IOJI){{eT nOCJTe orrpyaxn TOBapoB (ycnyr) nOKynaTeJJlIM. HLI:C, BKJTI04eHHbli1 B

CTOHMOCTb npH06peTeHHbIX TOBapoB H ycnyr, nOLlJle){{HT B03MeweHHIO nyrev aasera nporus CYMMbl

11

Page 12: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

- - - - - -

·3a1l0JDKeHHOCTI1 ITO H.nC ITO rpaxry nonyseana TOBapOB l1 ycnyr. TaKOH sauer np0l13B01HHC5I B

COOT BeTcTBHI1 C aanorosua 3aKOHOlIaTen bCTBOM Pecnyfinnxu Kaaaxcras . H.nC OTpmKaeTC5I B

• 6yxranTepCKOM fianance B csepnyroa Bl1lIe l1 pacxpusaercs OTlIeJlbHO B COCTaBe 060pOTHblX aKTl1BOB l1

, . KP.aTKOCpO}lHbIX 06513aTeJlbCTB. ; • l " / .

' .~" - --;" ... '.; r". ' ." /4.4 3anacbl

L.�

L--'�

Toaapao-aarepaam.nue sanacu Y'll1TblBaIOTc5I no HaHMeHbwdt l13 D.BYX BeJlH'll1H: Ce6eCT0l1MOCTl1 l1

'-ll1CTOH uens : npOD.mKH. Ce6eCT0l1MOCTb 3anaCOB orrpenenaercs MeT01l0MCpeD.HeB3BeweHHoK CTOHMOCTH.

Ce6eCT0l1MOCTb BKSlIO'laeT B ce651 ueay rroxynxn, nourmrns: aa BB03, TpaflcnopTHble pacxonu, KOMVlCCl10HHble B03Harpa)l(jJeHl151, ynna-rennu e cHa6)1(eH'leCKl1M l1 nocpezmnsecxau opramuauasa, npo-me pacxonsi npavo CB5I3aHHble C npaoopereanea rosapao-varepaansnu x 3anaCOB . t.II1CT35I uena npoziaxor ­3TO paC4eTH35I uena nponaacn 13 rrpouecce 06bI4HoH ,ne5lTenbHOCTYl aa Bbl'leTOM pacxonos ITO npozraxe.

06lUeCTBO eaceronuo nposepaer aanacsi na npenaer HaJTWJH5I rrpYl3HaKOB 06ecueHeHH5I aa OCHOBe llaHHblX

exeroznu,»; l1HBeHTapI13aUl1H, nposonmaux Ha nar y 6yxramepcKoro oanaaca. flo COCT05lHl11O ua 31 D.eKa6p51 2008 rona npl13HaKOB 06eCueHeHl151 3anaCOB He 6bIJlO.

4.5 OCHoBHble cpencraa

OCHOBHble Cpe.L\CTBa nepBOHa4aJTbHO np113Ha1OTC5I no CTOl1MOCTH npH06peTeHl151, BKJlI04a51 nOWMIHbI no

HMrropTy l1 HeB03MelUaeMble HaJTOrl1, a TaK)Ke nlO6ble sarparsr , uenocpencrseturo CB5I3aHHbJe C

rrpHBelleHl1eM aKTl1Ba B pafioxee COCT05lHl1e llJl51 ero ueneaoro Ha3Ha4eHH5I.

B nOCSle.L\CTBHl1 OCHOBHble cpencrsa - 3eMJl5l, 3.L\aHl151 l1 coopyxeaaa Y'll1TbJBaIOTC5I no cnpasennaeoti CTOHMOCTH. Tpaucnoprusre Cpe.L\CTBa l1 ripe-rae OCHOBHble Cpe.L\CTBa Y4 HTbJBa IOTC5I no nepBOHa4aJTbHOH

CTOI1MOCTl1. OCHoBHble Cpe.L\CTBa OTpa)l(aIOTC5I B 6aJTaHCe sa Bbl4eTOM HaKOrrJleHHOH aMOpTl13aUI1H l1

paCXO.L\OB no 06eCueHeHl11O (eCJlH rrpHMeHI1Mo). AMOpU13aUH5I OCHOBHbIX cpencrs paCC'-lHTbIBaeTC5I

rrp5lMOJll1HeHHbiM MeTO.L\OM OT nepBOHa4aJTbHOH CTOI1MOCTH OCHOBHblX Cpe.L\CTB. CPOKI1 aMOpTl13aUI1I1,

npl16Jll13l1TenbHO pasaue pac-ieruovy CPOKY rrOJle3HOH CJlY)l(6bl aKTl1BOB, npencrasneuu HI1)1(e:

[Ollbl�

MaWI1Hbl ~I otiopynoaanue 2-18�

Ilpo-tne .no 5

113HOC ua 3eM JlfO He Ha'-U1CJl5leTC5I, TaK KaK C'-II1TaeTC5I, '-ITO 3eMJl51 He l1MeeT onpeneneunoro cpoxa nOJle3HOH

Crry)l(6bI.

Ha4I1CJleHl1e aMopTH3aUl1l1 OCHOBHblX cpencrs He npepsraaerca B CSlY4ae, ecnn 06beKT OCHOI3HblX cpencrs

BpeMeHHO He I1CnOJlb3yeTc5I HJll1 eCJlI1 He npennaaua-raerca nna BbI6bITWI.

3aTpaTbi aa peKoHCTpyKU111O l1 MO.L\epHI13aUl11O KarrHTanI13I1pYfOTC5I, eCJlI1 OHl1 npnsonar K YBe Jll14eHl11O

CpOKOB nOJle3HOH CJlY)l(6bl aKTI1BOB I1JlI1 3Ha4 l1TeJlbHOMY YBeJll14eHHlO ero rrpOH3BO.L\HTeJlbHOCHI. 3aTpaTbi

ua TeKYlUHH peMOHT H TeXHl14eCKOe 06CJlY)l(l1BaHI1e OTHOC5ITC5I na pesynsraru q)l1H aHC0I30-X0351HCTBeHHOH

.L\e5lTenbHOCTH no Mepe 11X B0 3HHKHOBeHH5I . IlpH6blJlb ~fJ1H y6blTOK OT BbI6bITl151 aKTl1BOB OTHOC5ITC5I ira

pesynsraru q)l1HaHCOBO-X0351HCTBeHHOH lle5lTeJlbHOCTH .

Ha Ka)l(.L(ylO OT4eTHYIO .L\aTY PYK0I30.L\CTBO nposepaer OCHOBHble Cpe.L\CTBa Ha npezmer HaJTWIl151 rrpl13HaKOB

06ecueHeHH5I. ECJlH raxne rrpl13HaKI1 CYlUeCTByIOT, TO 06weCTBO np0l13BOllHT OUeHKy B03MelUaeMOH

CyMMbl. B03MelUaeMa51 cyMMa aKTl1Ba npencr aanset C0 6 0H Hal160JlbWYI0 BeJlI1'lI1Hy 113 cnpaSe.L\JlI1BOH

CTOHMOCTH aKTHBa aa Bbl4eTOM sar p ar na nponaxcy HJlH CTOI1MOCTH I1CnOJlb30BaHl151 H onpenenaercs lIJl51

ornensaoro aKTl1Ba. Ecnu 6aJTaHCOBa51 CTOHMOCTb aKHlI3a npessnuaer B03MelUaeMYlO CyMMy, TO aKTHB

p aCCMaTpI1BaeTC5I KaK 06ecueHeHHblH H CTOHMOCTb ero YMeHbWaeTC5I .L\O B03MelUaeMOK CYMMbl. Y6blTOK OT

06eCueHeHl151 npH3HaeTC5I B OT4eTe 0 rtpnfisrnax 11 yfisrrxax. Ilo COCT05lHI1fO na 31 .12.08 rona npH3HaKoB

06ecueHeHH5I OCHOBHblX Cpe.L\CTB He 6b[JlO.

12

Page 13: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

L

~~P'~~ ~'-~a~ OLlHblH aanor If o'rcpo-reunste HaJlOrU

f(/~:ji: ~~~'<.~\ BOH OT'-leTHOCTI1 nOLlOxOLlHblH nanor OTpa)J(eH B COOTBeTCTBl111 C 3aKOHOLlaTeJlhCTBOM

~. i' :: :e eb n y 6 ¥ I Ka3axCTaH, LleHCTBYlOli.\I1M, Jl1l60 npaKTH4eCKl1 BCTynl1Bwl1M B CI1JlY Ha OT4eTHYlO nary.

~~i, OPaex o:rll;Jj' 0 nOLloxOLlHOMY uanory BKJIl04alOT B ce6~ r exy uure 11 orcpo-remrsre narrorn 11 OTpa)J(alOTC5I B ~/9 ~Oh

.v1' J !@1l npl16hlJl~X 11 ytisrncax .

eKYLUI1H nanor npencraanaer C060H CYMMY, KOTOpylO npennonaraercs ynnanrrs I1JlH B03MeCTHTh 113

HaJlOrOBhIX oprauos B OTHOWeHl111 orinaraevoii npl16hIJll1 HJlI1 yosrrxa aa TeKyml1H 11 npourrrsre nepnonsi.

OTCpO'IeHHbII1 aanor paCC'-II1TblBaeTC}l C I1CnOJlb30BaHI1eM 6aJ1aHCOBOro MeTOLla B OTHOWeHI1H speaenuu x PaJHI1U Me)J(LlY 6anaHCOBOH CTOI1MOCTblO aKTI1BOB H 06}l 3aTeJlbCTB H COOTBeTCTBylOmeH 11M HaJlorOBOI1

6aJol1, ucnonsayevo ji Dn 5I on p en en eu n a uanoroofinaraevoa npH6bJJlI1. Orcpoveaasre xanoroasre 06513aTeJlbCTBa 06bJ'-IHO npH3H alOTC}l LlJl~ scex aarroroofinaraesu.rx sp evennux paJHHU H orcpo-rennue aanorosue aKTI1Bbl I1pmHalOTC5I B TOI1 Mepe, B KOTOpOH cyurecrayer Bep 0 5lTHOCTb roro, '-ITO B 6 YLlymeM

6YDeT nOJlY4eHa uanoroocnaraevas npH6blJlb, sa C4eT KOTOpOI1 MO)J(eT 6bITb I1CnOnb30BaHa BpeMeHHa51

pasnnua.

Orcpo-ieaasre aanoroaue aKTHBbI 11 0 65I3aTeJl bCTBa paCC4HTbIBalOTC5I 110 HaJlOrOBblM CTaBKaM, rrpaveaenae

KOTOpbl X O)J(HLlaeTC5I B nepnon peaJIH3aul111 aKTHBa I1mt rtoraurenaa 065I 3aTeJlbCTBa, n a OCHOBe

LleHCTBYlOli.\I1X HJlI1 06b5lBJleHHblX (H I1paKTH'leCKH npHH5ITbIX) aa OT4eTHYlO .aar y HaJlOrOBblX CTaBOK.

OTcp04eHHbII1 nOLlOXOD,Hbll1 uanor OTpa)J(aeTC5I B or-iere 0 npH6b1Jl5IX H y6blTKax .

4.7 Onepauuu B uuocrpaauott samore

,[(eHe)J(Hble aKTHBbl 11 0 6 5I3aTen bCTBa 06meCTBa, Bblpa)KeHHble B HHocTpaHHoH samore 110 COCT05IHHlO n a

31 D,eKa6p}l 2008 r ., rrepecc-nrrauu B retrre 110 KYpCY n a 3TY ztary . TIpH6blJlH HJlH y6bITKH , B03HI1KalOmI1e B

peaynsrare nepec-iera B renre D,eHe)J(HbIX aKTI1BOB 11 065I 3aTeJlbCTB, Bblpa)J(eHHb l x B HHocTpaHHOI1 samore,

OTpa)J(alOTC5I B or -rer e 0 npnfiunax H yfisrrxax.

Ha 31 D,eKa6p51 2008 r. OepHuHaJlbHble samoruue xypcsr, ycranoanennue 6Hp)\(el1 , COCTaBI1nl1:

,[(onJlap CiliA 120,77 r eare

EBpO 170,89 renre

POCCHHCKHI1 pyons 4,11 reare

4.8 Ilpmuanue LlOXOLla

,[(OXOD, I1pH3HaeTC5I npu Bep0}lTHOCTI1 nonYlJeHH5I 3KOHOMHlJe CKHX BhIrOD" CB5I3aHHhlX co CD,enKOI1, H

B0 3MO)\(HOCTI1 D,oCTOBepHo ouemrrs CyMMy LlOXOD,a. ,[(OXOLlbl OT nponaa: npH3HalOTC5I sa Bbl'leTOM a an o r a a a

Ll06aBJleHHylO CTOHMOCTh.

,[(OXOD,OM OT OCHOBHOI1 LleHTeJlhHOCTI1 Oouiecrsa 51BMlOTC5I LlOXOLlbl OT OKaJaHH5I ycn y r n o asna­

l1epeB03KaM naccaxoipos.

4.9 B03HarpaJKL\eHIISI COTpYLlHHKaM

PaCXOLlbl aa 3apa60THylO nnary, COUHaJlhHblH uanor, B3HOCbI B <POHLl COul1aJ1bHOrO cTpaXOBaHJ151,

onnauasaevue exeronasie ornycka H 60JIbHH4Hble, I1peMHI1 H He LleHe)J(Hble nsrori.r Ha4I1Cn5IlOTC5I aa ron, B

KOTOpOM COOTBeTCTBYlOli.\l1e ycnyr n OKa3bIBalOTC5I pa60THHKaMH 06li.\eCTBa.

06S13aTeJlbHb1C OTI.fHCJleHHSI C 3apa6oTHOH nna'rsi

06li.\eCTBO ynrra-nmaer COuHaJlbHb111 u anor B COOTBeTCTBHI1 C 3a KOHOLlaTeJlbCTBOM Pecny6n HKH K aJaXCTaH .

COUHaJlbHbIH uanor 11 3ap a6 0THa5I l1J1aTa COTpy D,HI1KOB OTHOC5ITC5I na pacxonu no Mepe Ha 'IHCneHH5I .

13

l

Page 14: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

{';;'" ,~~ ~ ..:..~~ ,."

(f; '. ~'6H ;~~hCTBa no nellCHOHHOMY ofiecn e-semuo ' I . :., . • " . I ,. \) , I .. . . , ·,· 1~ \,1, ~ .. B COOTBeT9TBHH CTpe6oBaHH 5I MH 3aKOH0J1aTeJT bCTBa Pecny6JTHKH Ka3aXCTaH 0 6weCTBO ynepsomaer 10% ,,~.~\\... !,o r ·3ap~6rH O H rrrrarsi CBOHX cOTpy.n.HHKOB B KaT.JeCTBe OT'IHCJIeHHH B HX neHCHOHHble epOH.n.bl, HO He 60JTee ~::':i:.~8T()~teH Je B MeC5IU. IlJIaTe)J(H B neHCHOHHble epOH.n.bl ynep)J(HBaIOTC5I 113 sapaooraoti nnarsr pa6OTHHKOB ,

-- e 6f.ITacHo 3aKOHo.n.aTeJIbCTBY Pecrry6JT HKH Ka3aXCTaH ynepxauae H nepe-nrcneaae neHCI10HHbfX OT'1I1CJTemti1 51 BJUlIOTC5I 06513aTeJIbCTBOM 06weCTBa.

4.10 Pacsert.i II onepaunn co CBH3allllhiMII CTopoHaMII

B HaCT05lweH eprlHaHcoBoH OTYeTHOCTI1 CB 5I3aHHbIMH C'IHTafOTC5I CTOpOHbl, oznra H3 KOTOPblX I1MeeT B03MO)l( HOCTb xourponapoaan, HJIH ocyurecr anxrs 3HaYHTeflbHoe Bml5lHI1e ua onepauaonnue 11

epHHaHcoBble peWeHI1 51 npyron CTOpOHbl, KaK onpenerreno B MODO 24 «Pacxpsrr ue ftHepopMaUfll1 0 CB5I3aHll blX croponax ». Jl pn peWeH I1 11 sonpoca 0 TOM, 51Bn5l fOTC5I nl1 CTOpOHbl CB5I3aHHbJMH, rrp l1 HI1M aeTC5I BO BHHMaHHe COJ1ep)l(aHHe B3aHMOOTHow eHHH CTOpOH, a He TOJTbKOHX iopnaauecxas <popMa.

5. I(EHbrlllf I(EHEJKHblE 3KBHBAJIEHTbJ

n o COCTOHHl.1fO na 3 1nexafipa 2008 rona .n.eHbrH l.1 .n.eHe)J(Hble 3KBHBaJTeHTbl axnro-iaior :

2008 2007

L� JJ:eHe)l<Hble cpencrsa aa r exyuiera c-iere B6aHKe Brenre 31 3 18261 0� JJ:eHe)J(Hble cpencrsa Bnonnapax CWA 14 865 275 0 JJ:eHe)J(Hble cpencrsa B pOCCHHCKHX pyfirrax 4064608 0 JJ:eHe)J(Hble cpencrsa B xacce Bre sre 14381 204 0 JJ:eHe)J(Hble cpencrsa ira KapTo4HoM CYeTe Br eare 1 856605 0

Bcero 66485953 0 JJ:eHe)J(Hble cpencrsa He sstcr yn aior rrpenaerov 3aJTOra, y 06weCTBa HeT .n.eHe)J(HbIX Cpe.n.CTB,

orpaauven m.rx B HcrrOnb30BaHI.1 I.1 .

6. KPATKOCPOl.IHA5J I(EJiI1TOPCKA5J 3AI(OJIJKEHHOCTb

ITo COCT05l Hl.1fO aa 3 1 .n.eKa6p51 2008 rona� cne.n.YIOWI.1 M06pa30M :�

2008 2007

3a.n.OJl)J(eHHOCTb noxynerenen sa oxaaaauue asuaycnyru,� BTOM YI.1CJle : 17614 187 o� Comlux Aviati on A G 8735297 o� TOO «Kopnopauns « Kaaaxa uc» ( zrorosop xa OKa3aHHe� naccaxoipcxirx aanar paacnopraux ycnyr N~ 85-01/01/JJ:O 810­�190969-004386 OT 22 asrycra 2008 rona ) 4043357 o� LJJI Oraf 3.n.yap.n. BHKTOPOBI1Y 4 835 533 o

Ha nar y sunycxa epHHaHcoBoH OTyeTHOCTI.1 aanonxenaocri, LJJl Oraf 3.8. , TOO «KopnOpaUI.1H « Kaaaxsn,rc», Comlux A viat ion AG norauieasr B nonaov 06beMe.

B 2008 rony oouiecrao He C03.n.aBaJTO pesepea no COMHHTenbHblMnonran .

14

Page 15: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

L nAChl o COCT05lH l1 1O na 31 nekaops 2008 rona r oaapao-aarepaansuue aanacsr BKJllO'laJJl1 :L�

L� L�

L�

L~

L� I ....

Flpo-nie MaTepl1 aJJbl (xauuenspcxue, XOJ5I HCTBeH Hble MaTepl1aJJbl)

Bcero 3anacbl Otiurecrsa He sucrynaror npe nraerov sanora .

8. TEKYIlUIE HAJIOrOBhlE AKTI1Bbl

Hanor ua I1MYWeCTBO Haner aa nooaaneaayio CTOI1MOCTb ( paspetuenasni JaYeT no H,[(C HepeJI1,UeHTa) 06513aTeJlbHble neHCHOHHble BJHOCbl COU\1aIlbHbIH nanor Hanor na 'rpaac nopr� Iln ara sa sar paaaenne oxpyxaroureti CPC,Ubl�

Bcero

9. npOllAJI ):(EIiHTOPCKA.sI 3A):(OJIJKEHHOCTb

3a,nOJI)\{eHHOCTb pa60THHKOB no nO,UOTyeTHbIM cyMM aM� Kparxocpo-mue aBaHCbI Bbl,UaHHble�

Pacxonu 6YllYWHX nepaonos�

ABaHCOBble nnarexu TaMo)\{eHHbIM oprauav no H,[(C�

Bcero

KpaTKOCpOl.JHble asaacu Bbl,UaHHble BKJIIOYaIlJ1 :

A CS TOO (60pTnIITaHHe)� EDGEWA T ER COLLEGE ( 06Y'leHlle)� AO «M e)\{llYHap0,UHbIH Aaponopr AJlMaTbJ» ( a3pOn OpTOBCKl1e� ycnyrn)� AO As ponopr Koxureray (a3pOnOpToBcKHe ycnyrn)� Pf' Il «KaJa3pOHaBl1raUH5I» ( HaBHraUHOHHble ycnyru)� TOO « ALA Data Systems Ltd » ( r CM)� TOO «AKBl1J10H Tp 3BeJI» ( aBH a6HJleTbl )� Ilpo-nre ( asaacu no TaMO)\{eHHble nnareacav , a3pOnOpTOBCKl1e� yCJIyrJ1, rtozmucxa , ycnyru TeJleKoMMYHHKaUJ1H, npos He )�

Bcero

2008 2007

I 024 565 o 1024565 o

2008 2007

78 12 o

183 555 o 8 ]76 o

62577 o 39 439 o 338 I o

304 940 o

2008 2007

564326 0 1231 8331 0

14569 337 0

838 646 0

28290640 0

2008 2007

I 929736 0 2 224 304 0

4764238 0 531 582 0

I 700 087 0 215003 0 333 151 0

620 230 0

12 318 331 0

15

l

Page 16: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

2008 2007

1 845460 7303459

0 0

5 420 4 18 0

Bceru 14569337 0

10. OCHOBHblE CPE)lCTBA

.D:Bl1)KeH He OCHOBHblX

CJleDYlOWI1M :

cpeDCTB sa r OD, 3aKOHLJ I1BWI1HC5I 31 DeKa6 p51 2008 rona, npeDCTaBJleHO

.-

o

(45304 )

o ( 135869)

90565

10 077 922

o 15 76 1 903

(5683 98 1 )

o

o ( II I 528)

o

2 117 374

o 2 117 374

o

( III 528)

Maun ms : II Tpancnopr oOoPYJlOBaHlle

Ilepeonau ansuan cmoust ocmu ua 31 oeuatipn 2007 eooa

DOCTy n JleHI151

BbI6bITH5I

Ilepeonananuuan cmouuocms ua 31 oeuatipn 2008 zooa Hauonnennuii 1131l0C

na 31 oetcatip« 2007 eooa H aLIHCJleHO B 2008 rODY

B bI6 bIHUl B 2008 r ODY

Hatconnenuuii U3flOC na 31 oeuatip» 2008 zooa Ocmamonnan cmoustocm»

Ha 31 oeuatip« 2007 zooa

Ilpoxn e Bcero

0 I 403744 19 283 02 1

(5 683 981)

I 403 744 13 599040

0 (28462) (275859)

0 90565

(28 462) (185294)

0 0

Ha 31 oeuatip» 2008 zooa 2005846 10032 618 1375282 13413746

0 6weCTBO oonaaaer npaa o v C06CTBeHHOCTH sa ace CBOH aKTHB bl, xoropue no COCT05l HHlO u a 31� DeKa6p51 200 8 rona He nucrynaror npeDMeTOM sanora.�

HaLJHCJleHHble aMo pTH3aUl10 HHb ie OTLII1CJleHI151 sa 200 8 rOD orn eceasr ua pacxonu nepnona.�

11. KPATKOCP01.JHAJI KPE)lI1TOPCKA5I3A)lOJDKEHHOCTb KpaTKOCpOlJHall xpeznrr opcxas 3a,llOJl)l(eH HOCTb COCTOHT H3 :

2008 2007

K peDHTopCKa51 3a,llOJl)l(eHHOCTb aa rosapsr, ycnyrn 48 174478 o KpeD ~!TOp C K a5I 3aDOJl)l(eHHOCTb aa apenny B03DYW HbIX CYDOB,

anrapa 2537 724 o Bcero 50712202 o

K peDHTopCKa5I 3aDOJl)l(eHHOCTb n OCTa BWHKaM TOBapoB, p ao or , ycnyr COCTaBJlllJla :

2008 2007

EUROCONTROL ( Eenapyccna, E sponeiickoe cODpY)l(eCTBo ,

JIaTBI111 , Y36eKHCTaH) 642 777 o AVINODE (3JleKTp OHHa5I CB1l 3b) I 435476 o

16

Page 17: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

l� l� r:� L~

---"

J�

" FLI CHT TRAINING CTNTRE ICARE RENNES . (rpeaaxepnas rrOll.fOTOBKa nnnoros) 3 868608 o

INTERNATI ONA L AIR TRAN SPORT ASSOCI ATION (asponoproscxae ycnyrn) 796379 o LUFTHANZA BOM BA RDI ER AVIATION SERVICES (TeXHHyeCKOe 06cny)Kl1BaHHe B03L\YWHblX CYL\OB ) 2103 5807 o UNITED AVIATION SERVI CES ( asponopr oecxne ycnyru) 80780 1 o WORLD FUEL SERVICES ( aBHaTonnHBo ) 63 12020 o CTpaXOBa5I KOMUaHH5I Anb5lHC Ilornrc 4862700 o Aeponopr ACTaHa ( aaponopr os cxue ycnyrn) 1215759 o er vn Focxopn opauns no OpB)::( ( mpOHaBl1raUHOHHoe 06cllY)KHBaHHe) 539396 o OAO Uf1)::(Y r A Aaporpanc ( nasewnoe 06cny)KHBaHHe, asuaronmreo) 1 1070 14 o I...(Y[A PYCA3pO (mporropToBcKHe ycnyrn) 3019359 o Il poune ( CB5I3b, mrr epner, aaponoproscxae ycnyrn, HaBUraUH5I, MeL\ycnyrH, npo-ute) 2531382 o Bcero 481 74478 o

KpeL\HTOpCKa5I 3aL\01l)KeHHOCTb orpaxeua no fianaacoaoli CTOI1MOCTH, TaK KaK 6anaHcoBa5I CTOHMOCTb npafinaarrrensao pasua cnpaaennasori CTOl1MOCTH.

Ha nary COCTaBneHl151 H yTBep)K)l,eHH5I qmHaHcoBOH OTYeTHOCTI1 KpenHTOpCKa51 3aL\On)KeHHOCTb «LUFTHANZA BOMBA RDI ER AVIATION SERVICES» , «AVINODE» , «FLICHT TRA INING CTNTRE ICA RE RENNES», « rNTERNATI ONAL A IR TRANSPORT ASSOCIATION», «UN ITED A VIATION SERVICES» , «WORLD FUEL SERVICES», «EUROCONTROL» ( Benapyccna, Eap oneticxoe COL\pY)KeCTBO, JIaTlHl5l, Y36eKHcTaH), «Aapon opr ACTaHa» , «UYf A PyCA3pO», «OAO u n)::(Yr A Aaporpa nc» norauiena B nonHOM ofiserae. KpeL\l-lTOpCKa51 3aL\On)KeHHOCTb 06UJ,eCTBa nepen TOO « Kopnopauua Kasaxasrc» B cyMMe 2 480 000 TeHre B03HHKna BCneL\CTBHe 06H3aTenbCTB 06UJ,eCTBa no cornauienmo NQ2 OT 11 .06.2008 rona l1 cornauienHJ{) NQ3 OT 11 .06.2008 rona K noroso py apeaasr B03L\Y WHOro cyL\Ha NQ)::(O 710- I 90969-002711 OT 24.08.07r. l1 K L\OrOBOpy apesnu B03L\YWHOro cYL\Ha NQ )::(0 710-191057-001 561 OT 05.04.07r.. YKaJaHHE>Ie L\OrOBOpa apenzu.i B03L\YW HbIX CYL\OB 6blnH 3aKnJ{)lfeHbI Me)KL\Y TOO« Kopnopauus KaJaXME>lc» ( Apeanonarens) H AO AK «X0 3Y -ABVlA» ( ApeHL\aTop). no cornauieunav NQ2 H NQ3 OT 11.06.08r. CTOpOHbl cornacanncs CTeM, YTO C MOMeHTa IlCTynneHH5I B cHny cornaiueuan AO AK «X0 3Y­ABl1A» ( Ape unarop) B nonao« o6beMe nepenaer AO « ABl1aKOMnaHH5I Comlux-KZ » npasa H 06513aTemCTBa Apeunaropa no L\OrOBOpaM apenau NQ)::(O 710-190969-00271I OT 24.08.07r . H NQ)::(O 710­191 057-001561 OT 05.04.07r .. Corriacuo corrraurenns NQ2 OT 11.06.08r. ,ApeHL\OL\aTem (TOO« Kopnopauns Kaaaxnuc» ) nepeziaer Apennaropy (AO « A BHaKoMnaHH5I Cornlux-KZ» ) B apeaay, 6e3 nepena-m Ha 6anaHc, ucnpaenoe B03L\ywHoe CYL\HO Challengger 850 Shuttle, cepHHHblH HOMep np0I13BOL\HTen51 8049 H no cornaureamo NQ3 OT 11.06.08r. B03L\ywHoe CYL\HO Challengger 850 ER, cepHHHblH HOMep np0H3BOL\HTen51 8054. Boanyuruue cYL\ Ha nepeL\aJ{)TC5I B apeuny L\n51 Bbl[10nHeHl1Jl saxantu x peiico a no Teppl1TOpHH Pecnyfinuku KmaXCTaH Hsa ee npenenaa u. Ha L\aTY COCTaBneHI151 H YTBep )KL\eH~1H rpl1HaHcoBoJ1 OTlfeTHOCTH yKmaHHa5I KpeL\HTOpCKa5I 3aL\OJl)J{eHHOCTb sa apeuny B03L\YWHbIX CYL\OB norauiena B nomrov 06beMe.

12. 0.6~3ATEJIhCTBA no HAJIOrAM 11 BHE61OjJ)KETHhIM nJIATEJKAM

2008 2007

KrrH aa Hepe3HL\eHTa 59727 o YIHL\HBHL\yanbHbIH nOL\OxoL\HbIH -ranor I 359753 o H)::(C K ynnare 2434742 o 06513aTenbCTBa rro COUHaJJbHOMY CTpaXOBaHHJ{) 3607 o Bcero 3 857829 o

17

Page 18: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

13. npOlJAR KPE)l,I1TOPCKAR 3A)lOJDKEHHOCTh

2008 2007

3anOJDKeHHOCTb no onnare rpyna 4537727 0� ABaHCbI nony -rea-n.re (npe1l,onnaTa sa petic TOO «El ite Air» 7488280 0�

3a1l,OJDKeHHOCTb pa60THJ1KOB 43258 0� OPOlJa5I 3a1l,On)J(eHHOCTb (6pOHb) 161622 0� Peaeps no ornycxaa pa60THJ1KOB 6608020�

Bcero 18838907 0 Ha nary COCTaBneHJ151 qHlHaHcoBoli OT'l eTHOCTI1 3a1l,On)J(eHHOCTb no onnare rpy1l,a rroraureua B nonHOM

06beMe . Ope1l,onnaTa aa peitc TOO «Elite Air» B cyMMe 7 488 280 r eure aaxpsrra aKTOM BblITOnHeHHblX pa60T B51HBape 2009 rona,

14. Ol>Jl3ATEJIhCTBA no OTCPOlJEHHOMY rrO)l,OXO)l,HOMY HAJIOry

Hanoroasni 3ep ep eKT speaeuuux p33HI1U no COCT05lHHIO aa 31 1l,eKa6p51 2008 npencraanea cne1l,YI01UJ1M 06p330M:

OTCpOLJCHHbIC H3JlOrOBblC OOSI33TeJlbCTB3: 2008 2007

Pasuaua B 6anaHcoBoli CTOI1MOCTI1 OCHOBHblX cpencrs 11 HeMaTepl1anbHblX aKTJ1BOB 274829 o

Bcero OTCpOlJeHHble nanorosue 06513aTenbCTBa 274829 o

B Pecnytirrmce K33axCTaH CTaBKa nO,llOXO,llHOrOaanora B 2008 rony COCTaBn5lna 30%. B COOTBeTCTBJ111 C 3aKoHoM PK 0 BBe,lleHHJ1 B ,lleUCTBHe Koneicca PK « 0 nanorax 11 npy rnx.. 06513aTenbHblx nnareacax B 61O,ll)( CT» OT 10.12.08r. N~ 100-IV ycrauosneuu HOBbie CTaBKH� xopnoparnanoro nO,llOXO,llHOrO aanor a : C 1 51 HBap51 2009 rona - 20%, C 1 51HBap51 2010 rona - 17,5%,� C 1 51HBap51 20 11 rona - 15%.� Csepxa KopnOpaTI1BHOrO nO,llOXO,llHOrO aanora no 6yxranTepcKoMy y-rery 11 nanory K ynnar e� npencraaneua cne,llYIOWJ1 M 06p330M:�

B03HIIKHOBeHIle

11 YMeHblUeHlIc

H3I·IMeHOBaHlle BpeMeHHblx

CTaTbH 31.12.2007 p33HHU 113 HHX npH3H3HO 31.12.2008

Hanorom.ui 3epepeKT apevenar.rx pa3HJ1U: P33Hl1ua B 6anaHcoBoH CTOHMOCTI1 OCHOBHblX cpencrs 0 274829 274829 274829 Pe3epB no oTnycKaM pa60THHKOB 0 (1 321 604) 0 uroro LJIICTble

OTJlOiKeHHble

uanoroasre (OOSl33TeJl bCTB3)�

3KTHBbI (1 046775) 274829 274 829�

18

.....�

0

- I

Page 19: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

...

• ...

2008 2007

AKUl10HepHblH xarnrr an 72 400 000 o Hepacnpenenemrsrit ,IlOXO,Il (y6blTOK) rexy uiero rona (18949736) o Bcero 53450264 o

BbH1yCK o6bilBfleHHblx aKUl111 B KOflH4eCTBe 724 (cevscor aaaznrars -rersipe) urryx npocrsrx aKIJJII1 aaperacrpnpoaaa AreHcTBoM Pecnyfinnkn Ka3axCTaH no perynnpoaaau io J1 nansopy cPl1HaHCOBoro puu xa J1 cPl1 HaHCOBblX OpraHJ13aUHI1 14 HOil6pil 2008 rona J1 sneceu B focY,IlapCTBeHHbII1 peecrp uennsrx 6yMar sa N~A5 70 5 . AKl.\I1i1M npncsoea Hal.\J10HarIbHbll1 J1,IleHTI1cPHKaUI10HHbl l1 HOMep KZ 1C570500 I 1. CTOHMOCTb OnHOI1 npocroii aKl.\I1H COCTaBJmeT 1 000 (O,IlHa r srcssa) 'renre . B 2008 rony aK UHH nOflHOCTbfO paaweuieuu .

Do COCT05lHHfO aa 31 ,IleKa6p51 2008 rona OCHOBHblMH C06CTBeHHHKaMI1 aKl.\1111 06LUeCTBa i1Bfl5lfOTC5I :

llOJISI y 'l 3 CT H SI, )l,OJ1S1 y 'l 3 CTlI SI,

'ren re 0/ 0

KOMnaHI151 «Comlux Hold ing Limited»� CarIHMOB Epfion J1M6epreHyflbl�

Bcero

16. )l,OXO)l, OT OCHOBHOH )l,EHTE JlhHOCTll

'uOXO,Il OT OKa3aHH5I asuaycnyr

Bcero

17. CEIiECTOllMOCTb

Ce6eCTOHMOCTb sa 2008 ron sxrnosana :

3apa6oTHa51 nnar a� Couuam.uuti nanor HCOUl1arIb HbIC OTtlHCJleHH5I� Me,IlOCMOTP� Apeuna� Haaevu oe 06Cfly)(J1 BaHHe� A3pOHaBHraUI10HHOe 06Cfly)KHBaHHe BC� Texoocnysor aanue� Aaponoprossie ycnyrn� PaCXO,Ilbl na aBl1aTOnfl HBO� 60pm l1TaHUe� Mereooecne-reune nonera Exeronnsre nonpaaxn aB l1a,IlOKYMeHTaUWl Jeppesen Ilpo-nre pacxoziu na 60pT Ilpnanexenne nepcorrana Haxucnenne sa KOOp,IlI1HaUI1 H OnepaTI1BHOe ooecnesenae Me)K,IlYHap0,IlHbIX noneros C60p sa AHO mrocrpanasix nornc oaareneti Ycnyrn no ooecnesemuo ,UAHJ1 06yl.JeHHe CYTOl.JHble, KOMaH,IlHpOB04Hble, B11308ai1 nonaepx xa,

nOJlY4eHHe pa3peLUeHH I1

19

36900000 51 35500000 49

72 400 000 100

2008 200 7 313 213 771 o 313213 771 o

2008 2007 43748 794 0 4 107 402 0

242302 0 9787748 0 7548779 0

10 752 243 0 3 1005275 0 38 105 693 0 8 1993870 0 63 14285 0 1 343940 0

565647 0 4 16037 0 598848 0 253356 0 128437 0 267452 0 231 385 0

16473 921 0

17891 121 0

Page 20: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

18.0IiUHfE H A,LI,MUHllCTPATHBHbTE PACXO,llbl

Ofituae H anMHHI1CTpantBHble pacxonu B 2008 rony sxmo vanu :

3apa6oTH Cl5I n nara�

Ha.Jlonl�

Apenaa

AMOpTl13 aUH 5I OCHOBHbl X c p eUCTB

Y crryrn CB5I 3H

YCJJym 6aHKa

Texoocnyacnaaane

KOMMYH a.JlbHble

Corrpoaoxaeaae, oonoanenne nporpaMM

KOHcYllbTaUl10HHbie ycnyrn

Panaeuieuue Un CYTOlJHble, KOMaH Jl.l1pOBOlJHble, B11 30Ba51 nonnepxoca, nony-ienne paspeiuen I1H .. CTpaXOBaHl1e�

cJ)opMeHH a51 Oue>l<,Ua�

TM3� •

Peseps n o ornycsav pa6 0THI1I<OB

TIpOlJl1e pacxonu� Bcero�

19. OPOLIUE noxonu

JJ:OXOUbl OT BbI6bITH5I OCHOBHblX CpenCTB , TM3 (3an y aCTI1

K cavonerasi) JJ:oxom:'1 OT KypCOBOH p a3HI1Ubl

Ilpo-ure Jl.OXOnbI�

Bcero�

20. OPOqUE PACXO,ll,bl

Pacxonu no KypCOBOH paanuue .....

PaCXOJl.bI no Bbl6blTHlO OCHOBHbl X cpencrs

Ilpo-nre�

Bcero�

20

2599 309 500 350 689378 225807 206 463 211 191

276209033

2008

30 193821

2897749

I 045508

275 859

3477 726

1 122 397

249 757

184884

137434

523602

213844

5312834

456 966

23950

1678331

6608 020

I 484852

55887534

2008

19006439

1 600914

49223

20656576

2008

1015 261

18920292

513 134

20448687

o o o o o o o

2007

o o o o o o o o o

o o

o o

o

o

2007

0

0

0

0

2007

o o o o

Page 21: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

l� L�

-�

..­

-'"

21: PACX01l,bI no OTCP01.JEHHOMY n01l,0X01l,HOMY HAJIOry

2008 2007

Pacxonsi no orcpo-reaaoay nono xonaovy aanory 274829 o Bcero 274829 o

22. B03HArPA)K1I,EHI1E KJIJOYEBOMY ynPABJIEHlJECKOMY llEPCOHAJIY

HaHMeHOBaHHeCTaTbH 2008 2007 061111111 <1>OH11 3apa60THol1 nnarsr 74212598 o Bosaarpaxneane Knf04esoMY ynpaanen-recxoa y nepcouany 11 320964 o % OT (J>oHLla aapaocruoti nnarsr 15% o

23.0nEPAUMI1 CO CBH3AHHblMM CTOPOHAMI1

110 COCT05lHHfO aa 31.12.08 ron a .ue6HTopcKa51 sanonxennocrs CB5I3aHHbIM croponav npencrasneua cnenyrouurv 06paJOM :

2008 2007 Comlux Aviation AG 8735298 o

Xapaxrep B3aHMOOTHollleHHl1 co CS5I3aHHbIMI1 CTOpOHaMI1 - KOMrraHI151 «Comlux Holding Limited» 51SJI5IeTC5I OCHOSHbIM aKUI10HepOM KOMnaHHI1 Comlux Aviation AG .

B 2008 rony npomournu cnenyiounre onepaunn co CS5I 3aHHbIMH cTOpOHaMH:

2008 2007 Oxasauu ycnyrn ,nn51 Cornlux Aviation AG 14600122 0 Ilonyseao onnarsi OT Cornlux Aviation AG (5140519) 0 Ilonyseno ycnyr 01' Cornlux Aviation AG sa npenocraaneune nepconana (2399420) 0 Onn a-ieno sa npenocrasneau sre ycnyrn no npenocrasnemno nepconana 1675 114 0 )..(e6HTopcKa5I 3a..Qon)i(eHHOCTb no CS5I3aHHol1 cropoae Ha 31.12.08r. 8735297 0

24. COEblTMR nOCJIE OTlJETHOH1I,ATbJ

4 epespaJI51 2009 rona KYpC nonnapa CWA 11 espo no OTHoweHHfO Kr eur e B03POC,U0 150 H 200 reure , lITO� sa 23% ssuue kypca nonn apa CWA 11 espo ira oT4eTHYfO nary , COOTSeTCTBeHHO 06513aTeJlbCTSa 06111eCTBa,� ,neHOMI1Hl1pOSaHHble B yxaaaua srx SaJlfOTaX , cyinecraemro eospacr yr , YTO MO)J(eT noane-n,� nononnarem.nue onepaunoausre y6b1TKI1 .� KOMrraHl1el1 rtpnocpereau OCHOSHble cpencrsa Ha cyMMy 17 226 309 'renre B TOM 4l1Cne:� asrorpancnopruue cpencrsa aa CyMMy 10 446 307 renre.�

25. YCJIOBHbJE OGH3ATEJlbCTBA Onepaunonnaa H npaeosaa cpena

Ha nearensnocrs H epl1HaHCOBoe nOJIO)i(eHl1e 06ll\eCTBa OKaJblBafOT BJII151Hl1e rrOJII1TI14eCKI1e C06blT1'15I S Kasaxcraae, BKJIfOYa5I npl1MeHeHHe cyuiecrsyiouiero 1'1 6y.uYll\ero aaxononarenscrea 1'1 HaJlOrOBblX

21

Page 22: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

nOJIQ)KeHI1H. 06weCTBO He C4l1TaeT , 'ITO 3TI1 uenpenaaneunue 06CT05lTeJIbCTBa B OTHOWeHl111 ee

.lle5lTeJIbHOCTI1 6 0JIee cymecrsennu. 4eM .llJl51 npyrnx non o o a u x KOMnaHHH B Ka3aXCTaHe.

. Il epcne xr nnu 3KOHOMI14eCKOH cTa611JIbHOCTH B Pecny6JlHKH Ka.3aXCTaH B 3Ha'IHTeJIbHOH CTeneHH 3aBI1C5IT

OT 3<P<l>eKTI1BHOCTH 3KOHOMI14eCKHX Mep, npennpaaauaevstx llpaBI1TeJlbCTBOM Pecny6JlHKH Ka.3aXCTaH, a

r aroxe OT p a3BI1TH5I 3aKOHO.llaTeJlbHOH 6a3bI H nOJIHTH4eCKOH c HTy aUHH.

Hanoroofinozcenue Cyuiecr ayiouiee nanorcsoe 3aKOHO.llaTeJlbCTBO PK ncnycxaer Pa.3JlH4Hble TOJlKOBaHI151 H nperepnesaer

xacrsie H3MeHe HI151 . l1HTepnpeTaUH5I aanoroasrva OpraHaMJ1 HallOrOBOrO 3aKOHO.llaTeJlbCTBa B OTHOWeHHI1

onepaunii H .lle5lTeJlbHOCTH Oouiecrsa MQ)KeT He cosnanart, C HHTepnpeTaUl1eH naaaoro 3aKOHO.llaTeJlbCTBa

PYKOBO.llCTBOM 0 6 weCTBa. KaK CJIe.ilCT Bl1e, uanoroasre op rau si Mo r yT OCllOPl1T b npaBHJlbHOCTb npHMeHeHI151

HaJIOrOBOro 3aKOHO.ilaTeJIbCTBa, 11 0 6weCTBY Mor yT 6bITb Halj,ICJleHbl nononaurensuue nanoru, neHI1 11

urrparpu, cyMMa KOTOpb lX MO)f{eT OKa3aTbC5I 3Ha4 I1TeJIb Ho H. PYKOBO.llCTBO , HCXO.il51 113 csoero n OHHMaHH51

npHMeilll.eMOrO HaJIOrOBOro 3aKOHO.ilaTeJlbCTBa, HopManlBH blX Tpe60BaHl1H C'IHTaeT, 'ITO HaJIOrOBble

06513aTeJlbCTBa or paxeau B nOJl HOH Mepe. T eM He MeHee Tp aKTOBKa 3THX nO JlO){{eHHH COOTBeTCTBYIO WHMH

opranavn Mo){{eT 6blTb HHOH H, B CJlY4ae, eCJlJ1 OHH cvoryr rroxaaan, npasovepnocn, CBOHX n03I1UHH, oro

MO){{eT OKa3aTb 3HalJHTeJlbHOe BJlH51HHe na HaCT0 5lWYlO <pHHaHCOB)'lO OT4eTHOCTb .

I OplfLJ,lflfeCKlfe eonpocsr B r ev eu n e rona 0 6 w eCTBO He npl1HHMaJIO YlJa CTHe (HH B KalJeCTBe I1CTua, HH B xauecrse OTBeTY,] ka) B

CY.ile6 HbIX paaonparenscraax , B0 3HHKWl1X B x oa e 06hIlJHOH onepaUl10HHOH .ile5lTeJlbHOCTI1 . llo MHeHHIO

PYKOBO.ilCTBa 06weCTBa, B HaCT05lWee BpeM5I He cyuiecrnyer KaKHX -JlH60 TeKyWH x CY.ile6 HbIX

pa3611p aTeJIhCTB IlJlI1 I1CKOB, x oropue Mory T OKa.3aTb cyuiecrs ennoe BJlH5IHHe a a peaynsrarsr .ile5lTeJlbHOCTI1

I1JII1 <p HHaHCOBoe nOJIO){{eHl1e Ooutecr s a, 11 , xoropue He 6blJIl1 6 bI npaananu HJII1 pacxp srrsi B HaCT0 5ll.l.(eH

<pI1HaHCOBOH OTlJeTHOCTl1.

26. nOJIM T MKA y nPABJIEHM5I PMCK AMM B aJ1l0THblH P fl CK

BaJIlOTHblH pHCK - 3TO pHCK Toro, LJTO CTOI1MOCTb <pI1HaHCOBbIX HHcTpyMeHToB 6 Y.lleT K0J1e6aTbC51

BCJIe.llCTBHe 113MeHeHH5I KypCOB 06MeHa HHOCTpaHHbIX BaJIIOT. CYMMbl KpaTKocp04HOH 3a.ilOJl){{eHHOCTH

Otiuiectaa , Bhlp a){{eHHble B I1HOCTp aHHOH BaJIlOTe , Y'lHThlB aIOTC51 B resre . CHI1){{eHl1e xypca r ea r e no

OTHOWeHl11O K HHOCTpaHHbIM BaJIlOTaM MO){{eT BbI3 BaTb pOCT paCXO.ilOB 061.l.(eCTBa B CB5I 3H C POCTOM

06MeHHoro xypca , A HaJ11f3 lf Y BCTBIfT eJ1bHOCTIf B OT HO UJeH If H H HOCTpaHHOH Ba JlIOTbl

KOM n aHI151 nonsepxena pncx y , CB5I3aHHOMY C 113MeHeHl1eM x y pca nonnap a CWA, E BpO , POCCI1HCKOrO

py6JI5I.

B cnenyrouies Ta6JIHUe OTpa){{aeTC5I u yscraarensuocrs 06weCTBa K 25% YBem l LJ eHHIO I1ml YMeHbweHHIO

CTOHMOCTH renre no OTHoweHHIO K COOTBeTCTBylOWI1M HHOCTpaHHbIM BallIOTaM . 25% - or o )..(OJl51 B

4YBcTBHTeJIbHOCTH I1Cn0J1b3y eMa51 n pl1 COCTaBJleHl1H BHyTpeHHeH OTtleTHOCTH n o BaJIlOTHOMY pH CKy )..(JI5I

KJII0 4eBOro pyxo noncraa, H npe.ilCTaBJI5IeT C0 6 0H ouenxy PYKOBO.ilCTBOM 060cHoBaHHo B03 MO){{HOrO

H3MeHeHH5I B xypcax BaJIIOT. AHaJII13 4 YBCTBHTeJIbHOCTI1 BKJII04aeT TOJIbKO ueyperynupoaauuue .ileHe){{Hble

n 03HUHH B HHoCTpaHHoH BaJIlOTe H xoppexrupyer HX nepeson Ha KOHeu rrepnona C YYeTOM 25% 113MeHeHH5I

K KYp CY 06MeHa BamOT .

B HH){{ellpHBe)..(eHH o H Ta6JIHUe YKa3 aHO 113MeHeHl1e <pI1HaHCOBbIX aKT I1BOB H 0651 3aTeJIbCTB , npn

oCJIa6JIeHHH rexre na 25% n o OTHoweHHIO K cooraercreyiouieti samore. llOJIO){{I1TeJlbHOe LJI1CJIO yxan.rsaer Ha y aen a v eu u e npu6blJUI sa OTyeTHbIH rrepnozi, a oTpHUaTeJIbHOe - u a YMeHbw eHHe np ' 16bIJU1. Ilpu YCHJleHI1H r e a r e aa 25% K COOTBeTCTBYlOl.l.(ei:1 BaJIlOTe 6 Y.lleT pasnoe H npOTI1BOnOJ1Q)KHoe BJIH5IHHe ua

npl16bIJIb.

B J1IHIHlle icy pca - 2008 ron ~OJlJl ap OB EBpO PO CCII HCKHe Hroro Cili A py6J111 3ljl ljl eKT

(/JUHaJICO{Jble asmueu 5 9001 43 0 1 016 152 6916295 ,UeHbrH 11 nenex nu e 3KBHBalleHTbI 3716319 0 1016 152 4 732471 KpaTKOCpOYHa51 )..(e6HTopcKa51

3a)..(0 J1 ){{eHHOCT b 2 183824 0 o 2 \83824

22

Page 23: DFO.KZ › p › ru › DossierDownload › DfoObjects › 60263 › ... · 1._ l _ , AO «ABHAKOMllAHH5I «COMLUX-KZ» nOJI.TBEPIKJI.EHME PYKOBOJI.CTBA 01> OTBETCTBEIDIOCTM 3A

(7216698) (1 585526) (903 155) ( 9 705 379)� Kpenl1TOpCKCUI

(7 2 16 698) ( 1 585 526) (903 155) ( 9 705 379) (1 316 555) ( 1 585526) 112 997 (2789084)

naJlaHCOBCUI CTOI1MOCTb epl1HaHCOBblX aKTI1BOB VI 0 6 513aTen bCTB B VlHoCTpaHHoH samor e no COCT051 HI1IO aa

- ,

---

_oL

-�-.­-�

3 i . 12 .0 8 r. n p en cr aaneu a cnenYIOWI1M 06pa30M :

(/)WWHC06ble OKmU6b/

J],eHbrH VI neHe)!(Hble ) KBI1BaneHTbl

K p aTKOCpOLJ Ha51 ne6 11TopcKCUI 3anOIT)!(eHHOCTb

tlrunancoaue OORJOmertbCm6([

KpaTKOCp OLJH CUI Kpenl1 TOpCKCUI sanonxennocn,

2008 r. 2007 r. 27665180 o 18929 883 o 8735 297 o

(38821517) o (3882 15 17) o

PbIHOl4Hbl li pUCK H pHCKH, CBSl3aHHblC C KOHKypCHTHOH cnoco6HOCTbiO

0 6 weCTBO nonaepxeuo p bIHOLJHOM)' p acxy B CBH311 C BITI151 Hf1eM 06Wl1X I1ITI1 cneUl1ep l1LJ HblX 113MeHeH l111 Ha

pu a xe u a ero y CITy rH . J],IT51 y n paBITeHI151 PbIHO'-lHbIM P I1CKOM Oouiecr ao MO)KeT I1Cn On b30 BaTb

rrep uonn -iecx y ro ouenxy nor ennnans uax y 6 blTKOB, xoropue Mo r yT 6 bITb I10HeCeH bl B p e3YITbTaTe

ueraruauux H3Me He HHH KOHb lOHKTypbl psuuca, 11 yCTaHaBJ1I1Baer anexa arm,re orpan n uen nn n a BeITI1 ' lflHY

nonycta vux y 6 bITKOB, a Ta K)Ke Tpe6 oB aHI151 B OTHOWeH I1l1 HOpMbl npl16blJ1l1.

Oouiecrao paccvarpusaer n e51 Ten bHOCTb noxans ustx 11 Me){<J\YHapOn Hbrx KOHKy peHToB B «avecrse pI1CKOB,

xoropue MOryT OKa3aTb Bnl15lHl1e na KOHKy p eHTHy KJ cnocoouocn, ycnyr Oo uiecr aa. Ofiuiecr ao p accv arpaaaer KOHKypeHTHbJe PI1CKl1 KaK He3HaYI1Ten bHble.

OCTpOBCKaSl JlIOLll\-lHJla HHKOJlaCBHa

rJl aBHblH fiyxra.n rep r. A n MaTbJ, Pecnyfinmca Kasaxcr an 28 I1KJnH 2 009 r ona

23