topbhc-bg.com/.../2019/01/audit-report-bhc-cons_2016.pdf · (i4aec), lz;/.a[euttsa29.l7.2016...

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Д OKЛ HA HE3ABИ Я ИTOP Д O aKЦ И OHepИ Te Ha БЪЛ APCKA XOЛ Д И HFOBA KOMAHИ Я ,{orurud omHocHo oduma Hq KoHcottudupanua fiuruancoe omqem Mnenue Hue zsntpIIIHxMe oAlzr Ha KoHcoJrHAHpalnavrfl. Quuauconn orr{er na Eb,II|APCKA XOIIHH|OBA KOMAHI4fl AA [,,ApyxecrBoro"J, cbAbprxail{ orqera sa QuHaHcoBoro cbcroflHrze xru 31 AeKeMBpIt 20L6 r. H orqera sa ne.{aa6ara vilv zary6ata v Apyrktfl sceo6xsareH AoxoA, orr{era sa npoMeHHTe s co6creeHnfl. Kail:arar 14 orrrera 3a [aprzqHnTe rrororlH Ba roAr,rHara, BaBbpruBarqa Ha ra3I,I Aara, KaKTo v rrofl.cHvITeJIHHTe npr,rJlox(eHus KbM Qrauaucoenfl orr{er, cbAbp}r(alqu H o 6 o 6u1euo o n o Becrfl B aHe H a cb II{ecrB eH HTe cr{ eroB oAH rz r1o ilvtr uKA. IIo HaIIIe MHeHHe, npv,[o]KeHI4flT QuHaucon orqer npeACTaBfl AocroBepHo, BbB BCr4qKr4 cbII{ecrBeHIz acneKTI,I, QnnaHcoaoro cr,crosHr,re Ha lpyxecrnoro KbM 31 4exeuapu 20L6 r. u HeroBHTe Quuaucoeu pe3y"IITarI,I or 4efiuocrra u napvr{HuTe My noror{H 3a to1zlara, 3aBbpIuBaIIIa Ha ra3u Aara, B cborBercrBue c Mex4yHapoAHrrre craHAapru ea QuuaHCoBo orr{r.rraHe (MCOO), upverv or: Eeponeficxrax ctros [ECJ. Easa ga n3pa3sBaHe Ha MHeHue Hue usrtp[Il4xMe HaIIrH.fl oAl,tr B cborBercrBne c Mex4yHapoAHr,tre oAuTopcKra craHAaprr,r [MOC), Haurure orroBopHocrla cbrJlacHo re3[r craHAaprr4 ca onHCaHH AorrbJrHr,rre.[Ho B pa3Ae/ra or HaIuHff AoK.[aA ,,Ortonopuocru Ha oAr,rropa 3a oAHTa ua QunaHcoBr4s orr{er". Hr4e cMe r^e3aBlacLrMu or flpp*tecrBoro B c'borBercrBr,re c ErH.{Hras KoAeKC Ha npoQecrzouaJrHr,rre cr{eroBoAI,ITex,u Ha Cleera 3a MexAyHapoAHH craHAaprr.r no erHKa 3a cqeroBo AHTetrvr [Ko4exca ua CMCECJ,3aeAHo c erl,Ir{Hure H3I,IcKBaHI4g Ha 3aroHa 3a He3aBHcLtMVfl Qzuaucon o4rzr [3H<DO), [pIzJIoxI,IMI,I uo orHorueHue Ha Halrr4q oAHT Ha QuuaHcoezfl orqer o Eurapns, Karo.HHe H3nbJIHIzxMe I,I'HauIHTe Apyru err4qHH orroBopHocrH B cborBercrBr,re c ngHcKBaHVflTaHa 3HOO u Ko4emca sa CMCEC. HHe c.{hraMe, r{e oAulopexr,rre AoKa3areJrcrBa, [oryr{eHr4 or Hac, ca AocrarbqHrz ra yMecrH14,sa Aa ocrErypnT 6asaza HAruero MHeHrre. Apyra nHQopMa\ufl,pazilr{rrHa or rfuHaHcoBrrfl orqer r{ oArrropcxlrs AoK/raA B'bpxy Hefo PrxonogcrBoro HocH orroBopHocr 3a Apyrara unQopMa\un. {pyrara unQoprraaqvr, ce cbcror,r or AoK/IaA sa 4efiuoctra, B T.r{. Aen/rapar{Hfl 3a Kop[oparuBHo ynpaB,rreHue, , H3rorBeHH or pbroBoAcrBoro cbr,[acHo laasa ceAMa or 3amoHa 3a cr{eroBoAcTBoro, Ho He BK.rrrcqBa

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Page 1: TOPbhc-bg.com/.../2019/01/Audit-report-BHC-cons_2016.pdf · (I4AEC), lz;/.a[euttsa29.l7.2016 r./yrsnpAeHr.r or Heftnxq YnpanareleH cbBer ua29.LL.20L6 r. Tesa npoIIeAypI,I Kacasr rrpoBepKu

ДOKЛAД HA HE3ABИ CИMИЯ OДИTOP

ДO aKЦИOHepИTe Ha

БЪЛ「

APCKA XOЛДИHFOBA KOMAHИЯ AД

,{orurud omHocHo oduma Hq KoHcottudupanua fiuruancoe omqem

Mnenue

Hue zsntpIIIHxMe oAlzr Ha KoHcoJrHAHpalnavrfl. Quuauconn orr{er na Eb,II|APCKA XOIIHH|OBAKOMAHI4fl AA [,,ApyxecrBoro"J, cbAbprxail{ orqera sa QuHaHcoBoro cbcroflHrze xru 31

AeKeMBpIt 20L6 r. H orqera sa ne.{aa6ara vilv zary6ata v Apyrktfl sceo6xsareH AoxoA, orr{era sanpoMeHHTe s co6creeHnfl. Kail:arar 14 orrrera 3a [aprzqHnTe rrororlH Ba roAr,rHara, BaBbpruBarqaHa ra3I,I Aara, KaKTo v rrofl.cHvITeJIHHTe npr,rJlox(eHus KbM Qrauaucoenfl orr{er, cbAbp}r(alqu H

o 6 o 6u1euo o n o Becrfl B aHe H a cb II{ecrB eH HTe cr{ eroB oAH rz r1o ilvtr uKA.

IIo HaIIIe MHeHHe, npv,[o]KeHI4flT QuHaucon orqer npeACTaBfl AocroBepHo, BbB BCr4qKr4

cbII{ecrBeHIz acneKTI,I, QnnaHcoaoro cr,crosHr,re Ha lpyxecrnoro KbM 31 4exeuapu 20L6 r. uHeroBHTe Quuaucoeu pe3y"IITarI,I or 4efiuocrra u napvr{HuTe My noror{H 3a to1zlara,3aBbpIuBaIIIa Ha ra3u Aara, B cborBercrBue c Mex4yHapoAHrrre craHAapru ea QuuaHCoBoorr{r.rraHe (MCOO), upverv or: Eeponeficxrax ctros [ECJ.

Easa ga n3pa3sBaHe Ha MHeHue

Hue usrtp[Il4xMe HaIIrH.fl oAl,tr B cborBercrBne c Mex4yHapoAHr,tre oAuTopcKra craHAaprr,r

[MOC), Haurure orroBopHocrla cbrJlacHo re3[r craHAaprr4 ca onHCaHH AorrbJrHr,rre.[Ho B pa3Ae/raor HaIuHff AoK.[aA ,,Ortonopuocru Ha oAr,rropa 3a oAHTa ua QunaHcoBr4s orr{er". Hr4e cMer^e3aBlacLrMu or flpp*tecrBoro B c'borBercrBr,re c ErH.{Hras KoAeKC Ha npoQecrzouaJrHr,rrecr{eroBoAI,ITex,u Ha Cleera 3a MexAyHapoAHH craHAaprr.r no erHKa 3a cqeroBo AHTetrvr [Ko4excaua CMCECJ,3aeAHo c erl,Ir{Hure H3I,IcKBaHI4g Ha 3aroHa 3a He3aBHcLtMVfl Qzuaucon o4rzr [3H<DO),[pIzJIoxI,IMI,I uo orHorueHue Ha Halrr4q oAHT Ha QuuaHcoezfl orqer o Eurapns, Karo.HHeH3nbJIHIzxMe I,I'HauIHTe Apyru err4qHH orroBopHocrH B cborBercrBr,re c ngHcKBaHVflTaHa 3HOOu Ko4emca sa CMCEC. HHe c.{hraMe, r{e oAulopexr,rre AoKa3areJrcrBa, [oryr{eHr4 or Hac, ca

AocrarbqHrz ra yMecrH14,sa Aa ocrErypnT 6asaza HAruero MHeHrre.

Apyra nHQopMa\ufl,pazilr{rrHa or rfuHaHcoBrrfl orqer r{ oArrropcxlrs AoK/raA B'bpxyHefo

PrxonogcrBoro HocH orroBopHocr 3a Apyrara unQopMa\un. {pyrara unQoprraaqvr, ce cbcror,ror AoK/IaA sa 4efiuoctra, B T.r{. Aen/rapar{Hfl 3a Kop[oparuBHo ynpaB,rreHue, , H3rorBeHH orpbroBoAcrBoro cbr,[acHo laasa ceAMa or 3amoHa 3a cr{eroBoAcTBoro, Ho He BK.rrrcqBa

Page 2: TOPbhc-bg.com/.../2019/01/Audit-report-BHC-cons_2016.pdf · (I4AEC), lz;/.a[euttsa29.l7.2016 r./yrsnpAeHr.r or Heftnxq YnpanareleH cbBer ua29.LL.20L6 r. Tesa npoIIeAypI,I Kacasr rrpoBepKu

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Page 3: TOPbhc-bg.com/.../2019/01/Audit-report-BHC-cons_2016.pdf · (I4AEC), lz;/.a[euttsa29.l7.2016 r./yrsnpAeHr.r or Heftnxq YnpanareleH cbBer ua29.LL.20L6 r. Tesa npoIIeAypI,I Kacasr rrpoBepKu

. IaAeHTHQIaqupar.,re H oI{eHgBaMe pHcKoBere or cbqecrBeHu HerrpaBHJIHr.r orrrr.rraHr4s BbB

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. nor] lanaue pas6upaHe 3a BbTperuHt4fl KoHTpoJr, uMarrl oTHorueHrae KbM oAr4Ta, 3a Aapaspa6orur.,r oAr.rropcKr.r uporleA)ryr{, Korrro Aa ca rloAxoAqilIu nprd KoHKperHHTeo6crosreacrBa, Ho He c rle,[ H3pa3flBaHe Ha MHeHr,re orHocHo eQerrunnocrra Ha

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Page 4: TOPbhc-bg.com/.../2019/01/Audit-report-BHC-cons_2016.pdf · (I4AEC), lz;/.a[euttsa29.l7.2016 r./yrsnpAeHr.r or Heftnxq YnpanareleH cbBer ua29.LL.20L6 r. Tesa npoIIeAypI,I Kacasr rrpoBepKu

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B 4onraueHl{e Ha HaIIIIare orroBopHocrvt Lt AoKJraABaHe cbrJracHo MOC, ouucaHu [o-rope Bpa3AeJIa ,,Apyra znQopruraqIa.s, pa3JII{qHa or QnHanconur orr{er r,r oAr,rropcKur AoKJraA BbpxyHero" rro orHoIIreHI,Ie Ha AoKJIaAa sa 4eftuocrra H AeKJrapaqusra 3a KopnoparuBHo yrrpaBJreHr,re,Hae I,I3ubJIHIaxMe H upol{eAypure,4o6aneHn KbM t{BHcKBaHHTe rro MOC, crraacHo VxasaltsraHa npoQecuoua,IlHara opraHI,I3aIII4rI Ha 4unaoruupanllre emcflepr-cr{eToBoAuTeJrra H

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