Download - (1) SSF 2015 10 17 Niestacjonarne

7/23/2019 (1) SSF 2015 10 17 Niestacjonarne

1/115

Vjgwfrsytft Pz`zf`gsbgGjstytut _h`eujblwl`g

Bhtfkrh [flrgg _h`eujblwl`g

kr eho. Pthjgshw Elbl

P[HJKH_KWPQ_HYLSKHY@SL@G

DGJHJPLYFC (MP_/MPPD)(Yybhk 8 z 89.81.?186)


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0


3/115

kr eho. Pthjgshw Elbl

Gjstytut _h`eujblwl`gBhtfkrh [flrgg _h`eujblwl`gun. Mg`bgfwg`zh 4;/44

98-818 Pz`zf`gj

f-mhgn3 eljblAwjfgz.pn

tfn. (78) ;;; 8771

BLJPVN[H@CF3 Y[L_BG

G tykzgf3 80.01 86.11GG tykzgf3 5.01-81.11

Qlbc 080

KHJF BLJ[HB[LYF

;


4/115

[frmgjy klkhtblwy`e bljsunth`cg

knh Ptukfjtw jgfsth`cljhrjy`e?186-81-89 (slolth) ilkz. 80.11-86.;6 shnh 080?186-81-?; (slolth) ilkz. 87.86-?1.11 shnh 080?186-88-15 (jgfkzgfnh) ilkz. 5.11-5.01 shnh 080

?186-88-15 (jgfkzgfnh) ilkz. 80.;6-8;.86 shnh 080?186-8?-8? (slolth) ilkz. 8?.;6-8;.86 shnh 080?184-18-84 (slolth) ilkz. 8;.01-84.11 shnh 080

6


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Shprhszhm jh bljsunth`cf

4


6/115

PWNHOVP YQ_LYHKSFJGF

9

Bllrkyjhtlr przfkmgltu /

mlkuu (prlwhkz`y wybhky) Kr eho. Pthjgshw Elbl (eljblAwjfgz.pn, 78 ;;; 8771)

Qrlwhkz`y wg`zfjghKr eho. Pthjgshw Elbl (eljblAwjfgz.pn, 78 ;;; 8771),

@fn przfkmgltu / mlkuuQrzfksthwgfjgf zhshk ucmlwhjgh, wy`fjy, prfzfjth`cg g uchwjghjgh

plzy`cg sprhwlzkh dgjhjslwyè splrzkzhjyè wfkuiMgkzyjhrlklwyè Pthjkhrkw _hèujblwl`g (MP_/MPPD)

Yymhihjgh wstpjf Ptukfjt plsghkh wgfkz g umgfctjl`g z zhbrfsu rhèujblwl`g

dgjhjslwfc lrhz sprhwlzkhw`zl`g dgjhjslwfc. Qltrhdg gjtfrprftlwh przfpgsy prhwh.
mailto:[email protected]:[email protected]:[email protected]:[email protected]


7/115

PWNHOVP FDFB[W BPS[H@FJGH

5

FDFB[W BPS[H@FJGHLkjgfsgfjgf kl

fdfbtw knhprlirhmu

Lkjgfsgfjgf kl

fdfbtw knh loszhru

Ygfkzh 18 - zjh zhbrfs plkmgltlwy g przfkmgltlwy MP_/MPPD1? - zjh zhshky wy`fjy, prfzfjth cg lrhz zhbrfs

uchwjgf hbtyww, zlolwgzh g rfzfrw jhzlolwgzhjgh, przyèlkw g blsztw wfkuiMP_/MPPD

B\D?H\8Y1?-18

B\D?H\8Y14-18

P?H\Y1?

P?H\Y14

Vmgfctjl`g 10 - pltrhdg zhstlslwh brytfrgh ucmlwhjghplksthwlwyè sbhkjgbw sprhwlzkh dgjhjslwyè

(hbtywh, zlolwgzhjgh, przyèlky g blszty) lrhz cfst wsthjgf l`fjg chbl g uytf`zjl sprhwlzkhdgjhjslwyè

1; - umgf fwgkfj`cljlwh lpfrh`cf ilsplkhr`zfzwgzhjf zf splrzkzfjgfm sprhwlzkhjghdgjhjslwfil wfkui MP_/MPPD

16 - pltrhdg gjtfrprftlwh wyorhjf trf`g zf sprhwlzkh

dgjhjslwyè splrzkzljyè wfkui MP_/MPPD

B\D?H\8V18-10

B\D?H\8V1?-18

B\D?H\8V18-

10

P?H\V18

P?H\V1?

P?H\V18

Blmpftfj`cfsplf`zjf

14 - rlzumgf bljgf`zjl `gifil klsbljhnfjgh wgfkzy gumgfctjl`g w zwgzbu z fwlnu`c MP_/MPPD

19- pltrhdg bryty`zjgf l`fjg rlzwgzhjgh przyctf wMP_/MPPD g umgf cf plrwjh zf stlslwhjymg wplnsbgm prhwgf ognhjslwym

B\D?H\8B18-18

B\D?H\8B1;-18

P?Q\B18

P?Q\B1;


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PWNHOVP SHB_FP YWBHKY

7

Brhclwf h mgkzyjhrlklwf sthjkhrky rhèujblwl`g. Shbrfs plkmgltlwy g bnhsydgbh`chMP_/MPPD, Shlfjgh blj`fp`ycjf MP_/MPPD (uytblwjg`y sprhwlzkh, `fèy chbl`glwfsprhwlzkh dgjhjslwyè, kfdgjg`cf3 hbtyww, zlolwgzh, przyèlkw g blsztw).

MP_ 8, Fnfmfjty sbhklwf sprhwlzkh dgjhjslwyè wfkui MP_/MPPD (sprhwlzkhjgf zsytuh`cg dgjhjslwfc, sprhwlzkhjgf z `hblwgtyè klèlkw, sprhwlzkhjgf zf zmghj wbhpgthnf whsjym, sprhwlzkhjgf z przfpyww pgfjgjyè, przybhklwy zhbrfs uchwjgf).

Hbtywh lpfrh`ycjf wi MP_ (MP_ ? Shphsy, MP_ 84 _zf`zlwf hbtywh trwhf)

Yhrtl`g jgfmhtfrghnjf (MP_ 05), Vtrhth whrtl`g hbtyww (MP_ 04)

Jgfruèlml`g gjwfsty`ycjf (MP_ ;1), _fzfrwy, zlolwgzhjgh whrujblwf g hbtywhwhrujblwf (MP_ 09)

Vcmlwhjgf przyèlkw zf sprzfkhy kor, wghk`zfjgh usui (MPPD 86 Qrzyèlky zbljtrhbtw z bngfjthmg, MP_ 85 Qrzyèlky). _lzng`zhjgf przyèlkw z umwkuiltfrmgjlwyè (MP_ 88) lrhz przyèlkw z umw kfwfnlpfrsbgè (BGMPD 86) gprlirhmw nlchnjl`glwyè (BGMPD 80).

Pfimfjty lpfrh`ycjf (MPPD 5), Hbtywh trwhf przfzjh`zljf kl zoy`gh lrhz kzghhnjl

zhjgfèhjh (MPPD 6), Vcmlwhjgf blsztw dgjhjslwhjgh zfwjtrzjfil (MP_ ?0).


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FISHMGJDlrmh fizhmgju3 pgsfmjy,

tfst uzupfjghjgh + wyolru (z 8 lkp.) lb. 0-6 brtbg`e zhkh (splrzkzhjgfdrhimfjtw sprhwlzkhjgh dgjhjslwfil,

fwgkfj`ch, hjhngzh, plngtybh rh`eujblwl`g,zhkhjgh sytuh`ycjf, plrwjhjgf z ulr gtk.).

Qlk`zhs fizhmgju mljh plsuigwh sgtfbstfm MP_/MPPD g ulr.

81


10/115

_KH

8?

YWO_HJF Q_SFQGPW

8. Mgkzyjhrlklwf Pthjkhrky _hèujblwl`g, GHPO, PBwQ, Yhrszhwh ?180.?. _LSQL_SKSFJGF BLMGPCG (YF) Jr 88?4/?115 z kjgh 0 ngstlphkh ?115 r

przycmuc`f lbrfnljf mgkzyjhrlklwf sthjkhrky rhèujblwl`g zilkjgf zrlzplrzkzfjgfm (YF) jr 8414/?11? Qhrnhmfjtu Furlpfcsbgfil g _hky.

0. Brhclwf Pthjkhrky _hèujblwl`g + Vsthwh l rhèujblwl`gYWO_HJH NG[F_H[V_H

8. Lnèlwg`z G., [h`zhh H.3 _hèujblwl dgjhjslwh w przybhkhè g zhkhjghè,Kgdgj, Yhrszhwh ?115.

?. Elkh H.3 MP_/MPPD w plnsbgfc prhbty`f ilsplkhr`zfc, @E OF@B, Yhrszhwh?180.

0. Yhngsbh F. (rfk.)3 Pprhwlzkhjgf dgjhjslwf wfkui MPPD, Ylntfrsbnuwfr,

Yhrszhwh ?188;. Pfrfkysbg _., Bruph M., Pthwlwy H. , Chlwgf`bh Mhkfch P. 3 Mgkzyjhrlklwf

Pthjkhrky _hèujblwl`g, Qlntfxt, Yhrszhwh ?117.6. Chruih H. (rfk.)3 Cfkjlstblwf sprhwlzkhjgf dgjhjslwf wfkui

Mgkzyjhrlklwyè Pthjkhrkw _hèujblwl`g MPPD/MP_, PBwQ, Yhrszhwh?116.

4. @zhslpgsml _hèujblwl (iwjgf z ?18; r.)


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_KH

80

YWO_HJF @SHPLQGPMH

8. Ogunftyj MPPD. MPPD g plnsbgf zhshky rh`eujblwl`g knh prhbtybw,Kfnlgttf,

?. Hbtuhnjl`g MPPD, QY@,0. Jlwf sthjkhrky sprhwlzkhw`zl`g, Yykhwjg`twl Ygfkzh g Qrhbtybh,


12/115

_KH

8;

[fbst MP_/MPPD pl plnsbu3 www.md.ilv.pn
http://www.mf.gov.pl/http://www.mf.gov.pl/


13/115

_KH

86

YWO_HJF P[_LJW GJ[F_JF[LYF3

[fbst MP_/MPPD pl plnsbu (phtjf)3www.gjdlrnfx.pn

lrhz www.plrthndb.pn

Ql hjigfnsbu3

Ptrljh gjtfrjftlwh Gjtfrjhtgljhn Dgjhj`ghn _fplrtgji Pthjkhrks(GD_P Dlujkhtglj)3

www.gdrs.lri

www.ghspnus.`lm
http://www.inforlex.pl/http://www.portalfk.pl/http://www.ifrs.org/http://www.iasplus.com/http://www.iasplus.com/http://www.ifrs.org/http://www.portalfk.pl/http://www.inforlex.pl/


14/115

_KH3

Ptrljy gjtfrjftlwf tzw. wgfnbgfc `zwrbg3www.kfnlgttf.`lm

www.bpmi.`lmwww.fy.`lm

www.pw`.pn

84
http://www.deloitte.com/http://www.kpmg.com/http://www.ey.com/http://www.pwc.pl/http://www.pwc.pl/http://www.ey.com/http://www.kpmg.com/http://www.deloitte.com/


15/115

EH_MLJGSH@CH H P[HJKH_WSH@CH

_H@EVJBLYL@G

89

Ehrmljgzh`ch prl`fsrfkub`cg rjg` wsprhwlzkhjgh`e

dgjhjslwy`e

Pthjkhryzh`chprl`fs twlrzfjghsthjkhrkw


16/11585

QLNPBGF G MGKSWJH_LKLYF_FIVNH@CF _H@EVJBLYL@G


17/115

Qlnsbgf prhwl ognhjslwf

Vsthwh z kjgh ?7 wrzfjgh 877; r. lrh`eujblwl`g, Kz.V. z ?180 r. plz. 001

zf zm.

Hbty wybljhw`zf

84


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B_HCLYF P[HJKH_KW _H@EVJBLYL @G8. BP_ 8 "_hèujfb przfpyww pgfjgjyè"?. BP_ ? "Qlkhtfb klèlklwy"

0. BP_ 0 "Jgfzhbl`zljf usuig ouklwnhjf";. BP_ ; "Vtrhth whrtl`g hbtyww"6. BP_ 6 "Nfhsgji, jhcfm g kzgfrhwh4. BP_ 4 _fzfrwy, ogfrjf _MB g zlolwgzhjgh whrujblwf9. BP_ 9 "Smghjy zhshk (plngtybg) rhèujblwl`g, whrtl`g

szhùjblwyè, plprhwghjgf okw, zkhrzfjgh jhstpuc`fpl kjgu ognhjslwym - uc`gf g prfzfjth`ch

5. BP_ 5 Kzghhnjl kfwfnlpfrsbh7. BP_ 7 Pprhwlzkhjgf z kzghhnjl`g

?1


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B_HCLYW BLMG[F[P[HJKH_KY _H@EVJBLYL@GMgjgstfr Dgjhjsw w ?18; r. plwlh jh blnfcj bhkfj`c BP_3

Clhjj Khkh`z (Qrzfwlkjg`z`h), Fw Hkhmghb, OfhtOhnut, Irzfilrzh Ohrsz`zh, kr [frfs @forlwsb, Mhilrzht

@zuprysb, kr Skzgshwh Dfkhbh, Irhyj Igfnf`gsb, prld. kreho. Cfrzfil Igfruszh, kr eho. _hklshwh Gijhtlwsbgfil,[lmhszh Bljgf`zjfil, kr Khjut Brzywk, prld. kr eho.

Ehjj Ngtwg`zub, kr Frjfsth Qlkirsbgfil, Hjj Pgrl`b,

kr _fjht Pl`eh`b, Hijgfszb Pth`ejghb,prld. kr eho. Ifrtruk wgkfrsb.

Jh sfbrfthrzh Blmgtftu zlsthh plwlhjh Hjfth Ilky

?8


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B_HCLYF P[HJKH_KW_H@EVJBLYL@G

rkl prhwh `zy wyty`zjf klory`e prhbtyb

Download - (1) SSF 2015 10 17 Niestacjonarne

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