IlpoMexcyTO•IHaH 6yxraJJTepcKaH («)HeaHCOBaH) OT ...

65
575 IlpoMexcyTO•IHaH 6yxraJJTepcKaH («)HeaHCOBaH) OT'leTHOCTL 3a nocJJeABHH 1aeepmeHHLIH OT'leTnLlii 1rnapTaJJ

Transcript of IlpoMexcyTO•IHaH 6yxraJJTepcKaH («)HeaHCOBaH) OT ...

575

IlpoMexcyTO•IHaH 6yxraJJTepcKaH («)HeaHCOBaH) OT'leTHOCTL 3a nocJJeABHH 1aeepmeHHLIH

OT'leTnLlii 1rnapTaJJ

576

BaJOCOBCICilJI o~qe~HOC'Z'b

+------~------ t--------------------------------~-+ IKo~ TappHTopm<IKo~ ,cpa.qrcTKoii opISiUiH~lll(NH (.........,.al I no OKATO +-------------+-------------+ I I no OKIIO I pencc'l'l)atlXoHH>IH I I I I HOXap I I I I (/no-omdi RoKep) I

+--------------+-----__.....-------+---------------------+ 145286560000 180858748 3470 +--------------+--~------------+------------------+

BYXI'AJITEPCJO!li BAJIAHC (Jlll(IJD<J<YeH&ll 4lop,ca) Ha 01 . 07.2015 ro~a

K.pe~'l'Hoil: opraHHba.itllK AICQN0-p11oa o~c<rso ToAoozra BaHJC I AO To:A:oozra BaJuc Oo'tlTosWK a,1p&c 109028 r.Mocml&, Cepe~JD11Necxa11 HalS., ~.29

Xo,11 topHl,l no OKY/1 0409806

'l'J.IC . pyt!.

+ .... --... v_........- ----------------.. --.--.. -----+------------+-----,--------...... ---,-+----·-------+ IHoxap I I I lc"P)-(

HaHNeHOBaHHe ciraozr1::ix HOHep JJOACIHllDIK

1.0:aKHYa HB OTlileTKYD .Q3.'l'Y I I

,l(amme Ba. aaqaJio I 07qe'ftlorc ro.qa I

I +.------+----------... ----------------------------+------------------+--------.__.....---------------+ I 1 2 3 4 5

+----+----------... -------... ----. ----------+---------------------~------------+---------------~ l: • AltTKBY

+------+------------~-,~----- ---------- ·--+-------------------+-----------------+----------------+ 11 01 OI

+- ------------- .-----------------------+----------------+-------------------+-------------+ 12 ICpe~Taa ,rpe,llHTHWX op""""SaztllK a QeHTJ>am.HOH C!aa,ca 15.l I 3129731 1057511 I I PoCCHiiCJ<OK •e~a~ I I I I +----+---------------- ·----------------------+-----------------------+--------------+-----------------+ 12.1 l~snem.awe peeepm11 15.l 293381 328581

+~--+--------------------~-~---------------------+------------------- --+-----~---- ---------0-------------+ 13 fCpe~cTea e "P",QH"'IIIHJt opillHHS_.a: I I 1818431 975431

+---.... --+-------------· --- --------+----------------+-------------------+-----~-------14 l ~11HCOB11e axTMBa, OQAHMBaeHlile no cnpaae,llllHBoH O I O I I I CTOMMOC.,H ,;rape~ npMCSu,,>, MnM yC!J.rrox I I +------+-----------------------------------------------· -----+------------------~--------------+ 15 l'IKCHA ccy~aA B~OJllHKHOCTb 15.2 518861421 566139701 +---+--------- . --------... - --------+-------------------+----------------+-----------------+ I 6 IIJxcn:i:a a.no•emtH s QeHHJila CSyxaI"H H ;qpyrs,s:a tJma11coeue OI OI

I I axTNBIZ., MKUml;Mecs:t s Hi!JIJ.NMM ~ npoJ(aJIM I I +----+----~-----.. -------------------------+------------------+---------.. ----+--------( 6 .1 I Jbmec~ a notmpHRe N saaHCHNUe opraHMS~

+-----+---- --------------------+---------------...... - ' 17 J IJxcTll8 BnozeHHH e 1',&HHWe IS)'Hal'H, y,qepmmama,ia I I I ,.o norameHHA I

OJ 01

-------------------+----------------~~-+ 01

I 01

I

+------+----,------------------------------------------------------+---------------------------+------------------------+----------------------+ t e I Tpel5ona.lDIR no l!'e~exy Ha.nory xa npHO~ O I o I

+------+---~---------~-------------- -~--------+------------------------------+--------------------+------------------------+ 19 IOTno,o:eHHUil HaJIOI'OBWK axTKB I I 110511 12390)

+-----+-------------------------------------+---------------------+---------------+-------.... --------+ 110 I

IOcHosKYa cpe,qc'!'aa, 11mm~a~Hll8 ax'l'KB11 K Ma'Z'&pH&m.HWe Jsanacw

15.3 I

915701 I

1083431 I

~---+------,-------- ---------------------------+---------------------------«---+----------111 IRpo'Dle allt'l'MBW 15.4 4402251 4869161

+----+--------------------------------+-----~-------------+----------- ---------------+ 112 IBcaro axTJ01oe I I 529238041 574249131 .. ----+---------... ----------- ----------+----------------------+-----------------+-------------------+ I Il: • IlACCHBY +----+----------------------------.. ---------------+--------------------+---------------+----------------+ 113 Jltpelll'""', ,.enoSHTW M npc....,e cpeJICTB& QBIITJ>am.Horo C!a.JD<a I I OI 01

I I PocCJdiCJ<CA -·- I I I I +---+--------------------------------....-----------------+------------------_.,_._----------------+ )14 ICpe,qcTBa -TJGIX opnuu,s~ 15.5 I 1!13270961 223706HI +------+ ------------~-------------------------+-- -------+---------------------+------------~-------+ 115 tCpe,qcTaa JUD<eHToa, Ha RBnADJIHXCR ,cpejl!CTKHMH op..aHMa~l5.6 I 239837121 256876921

+------+------------------_...-------~----------~~---....---------------------------+---------~--------+----------------------+ 115.l IB1<J1a111< (cpe,11cTea) 41MIHNIICICHX ma( e .. ON -=a 303151 163841 I I MJl,IIIGH,IIYaJTI.IGD< npe-TeJleK I I +------+---------... ---------.. -------------+------------------+- ------------+------------------+ I 16 lfliHKaHCOIIKe ol5Si1Sa'l'e.J1Lcraa, oqmomaeHWe no cnpase.QJIHBoH OI OI I I CTOHNOOftl ...,pea DpM(IIDu. HnM )'Cbnox I I +----+-------------------------------------+-----------------+------------~--------------+ 117 I Blm)'ll!.eMHlle Aon'l'OBUe oC!IUlnam.cTsa I I O I D I +----+------------------------... -----------•---- --------- ---------+ I 18 JOl!A9ao,am,CTao no Te1Qf1118M)' Hanory Ha -- I O I 615021 +-----+----------------------------------+-----------------------+-------------..._..------------------+ I 19 IQornox:eHKoa HiUtoroeoe o6KU.Tam.cir110 0 I 01 +- . ---+---------- -----------------------+--------------------+---------------+-----------------+ 120 Jilpo'Dla oeABa_.,.,cTaa 15.7 I , 3602101 5556301

+--+--------------------------------+---------- +------------------ ----------+ 121 IPe!!lepBY Ha aoSHomnze nDTePH no yanoeHliD( oCS11saTam.cTsax 110.2 I 5464) 200551 I I xpe.qKTHOro xapax'l'epa, npo'lMM BOSHOa:HGM noirepRH H I I I I I tonepauvan< c pas1<,11eHTaKM 04'mop1U11t aoH I I I I +------+-----------------------------------------------+----------------------------+------~--------------+------------------------+ 122 fBcaro oC!R9a.,am,cTB I I 436764821 486955581 .+,----.... ----------------------------------------.--------------------+--------------+----------------+

HI. HC'l'O'IHIOOI COSCTBEHlll,llC CPE/ICTB

+------+-------------------------------------------------+-~---~---~-~~----+-----------.,-.------~----+-~-~---~~--~-------+

577

123 l~TB· Rl'1J1(0Hepos (yqacTHHKOB) 54400001 54400001

•----+------------------------------------------... -·----~------------------------------+----------------------+-...-------------------+ 124 1Coc!c:TB6KHll2 aia,,o, (.QOJJK), BwxynllBHH>le y .._.apoe I DI or I I (yqac:THHKOB) I I I +-----•----------------------------... -------+--... -·-----------+------------------+-------------+ (25 ISIIHc:CHO- .qoxo;q I I DI 01 +----+----------·--------~-------------------+-----------+-------------------+--·---------! 26 I PesepaHYK t01111 2720001 2720001 +----+--------------------------------+-------------------+----------------+---------------+ 127 I I I

I Jlepe()1;181DCB no cnpaBe,AJDmoH CTOHNOCTK ~HHUX

I CSvxa,r, HMel:ll;M%CR B Hcl.JIH1lHJ! WIJI npo.qaD[, yxellblllaHHaR Ha

lo'l!'noxeHHoe HZI.Jloroaoa oGKSa~cnao (yaeJDR:eJIHaSI Ha I OTJIOKEJ!,mu.ni H8Jloromdt ax.~)

01 I I I

DI I I I

+------+----------....-------- ·-------------+-------------... --+------------------•---------: ___ ,... 12 e I nepaot¥UDCa oCHoaHWX ope.qc'l'B, yHe:m.meJCKa.R Ha I I 01 Of I lo~noa:elDloe HaJJoroaoe o~~aTem:.C'l'BO I I I I +---+---------------------------------+ ________________ .,. ________ .... --+--------------+ 129 IHapacnpe;qeneHHiUI npHIIWib (Henoxp.....,a yc!...,,t<K) I lnpomlllltneT +---+-•---- . -----·· r·---·- . - . - -----------·----··-- --_,,_ __ J 30 I Ke11011om.11osaHHas:r npx&.un. (yt5a,noox) !la 0'9qeTJIIIK nepMoR I

30173551 I

17728021 I _______________ __., ________ ·-------------+

51751671 12445531

+-----+-----------------------------------+---------------------+---------------+---------r-------+ 131 IBcero MCTo,umxos cotScraeHID,IX cpe.,qcTB !12473221 87293551

+----------------------------,.__~---------------------------+"--------------------------+----------------------+----------------+ IV. BHEBAJIAHCOBl,IE OBRSI\.TEnbCTBA.

+--... --..-------------- --------------------... --+--------------+---------------+--------------+ 132 l6e!IOTIIY811W8 oc!RSaTenbCTBa Kp8,QKTHOH opraJOfB&l<KH 4263!121 8256651

+----+----------------... ""----------------+ -------+--------------+-------------------..+ )33 IB>l,liaHHW• xpe.QKTHOH opraJOfBBLIHaii rapillffBK H noplf'Dl'J'em,c,,_I I Of OJ -t----..------... ------------ ________ ...,. ________________ .... _ ___..,. ... _ ... ___ . __ .. ______ ..... 134 I Yc:noaHWa o<111anam,c:Tsa H8-THoro xapax'ffl)a I I O I O I +---.. --+----- --------------~--------+--------------+----... ------------+---------------+

Saapaaa. E.B.

578

BaHKOBCKaR QTqeTHOCTb

+-- +--------------------------+ !Kon TeppMTop,rnlKaa xpeUMTHOH opPalil<sa!IKI< (t,on,ana) I I no OKATO +-------------+------~---------+ I I no OKllO I pePKcTpaw,oHHIDi ) I I I HOMep I I I I [/nopsaxoBWA HoMepJ J +--------+----------+----------------+ I 45286560000 I 80858148 3410 +--------+-----------+- . --------------+

sa 1-oe nonyi,oJD(e 2015 rolla

1Cpe,1111TNOR opPaHKaau.><11 AX!l><oHepHoe oOniecTBO ToAoTa BaHK/ AO ToRoTa SaHK

Ilo'l:TOBbtK aApec 109028 r.Moctcea, Cepe6pJIHKllec1taJ1. HaO., A.29

Kon ~PMY no OKY,ll 0409807

Tl::lc . pyO.

+------+-.... -----------------·---------+-------- , ____ ....,.. _____________ -+------------+ JHoMep I I I ICTPDKMI

HaMM.eHOBaHHe CT8TbK 1 HoMep i nORCHelDIA

I

{ AaHHWe sa OT':leTHbtli: I ):lalUU,le 3a cooTeeTcTey- I I nepMon I Dll'!H nep,<an npomnoPO I I I Pana I

+-· ---+---------------------------------+----.--.--·-----------+-,--.. --------------+--- --------+ I l I 4 5 +------+~~~--------------------· -------------+.---------~----- -------------+--------------------+------------------------+ 11 lnpoueHTHHe noxonH, ecePo, B TOM 'll<CJie: 16.l 38702671 30851581

+ . --•-------------w-- ---------...-.--+----------~~---...... -+----------~~---~---+--------------•--~-.......:.--+ 11,1 loT paaMe111eHHR cpencTB B KPenMTHYX OpPaHM3aUHRX 16.1 3661561 199511 +----+----~-------------------... ----------+----------------+-----------------+. ----------11. 2 I OT CCYll, npel(OCTaeneHHYX JtJIKeHTB.M, He RBJJR.KXIIJ,UdCR 16. 1 3503511 I 30652011 I I xpenMTHYMK opI'aHHsaUH'™"' I I I +---...---.------- -----------~~-----~·+---- ----+-----~--~-- ..-- --+ 11. 3 I O'l' o~3aHMR YCJIYI" no tMHaHcoBoA: apeHJJ;e (JJH3HHry) I 1 o I o I ~-- -"--------------~----- --~~---.----+--~-~------------------+~------ -----'+--------- . -- ·t ! ~. 4 I OT 11J10,o:eHMH B 1.1e11HHe OYJ,laPM o I 01 +---+------------- -------+------------~-------+---- ----------+-------... --------12 I ITpoueHT,Hlie pacxoJ1H, ecero,. e TOM 'Dlcne: 16.1 1925206 I 14996831 +------+------ -w,..__..___ _____________ +---------~-------- ·--+--~-------------------t------- ---""'"-!" 12.1 lno npHane11eHHY11 cpel!,CTBaN. xpeJtHTHHX opraHM:,a.u,.Jrl:i J6.1 9524931 6722881 +----1-w--~----------------------------------+-----------------+-------------------...,_--------------+ 12 .. 2 lno npKBJ1e11eH1U,D( c p e~CTBB.M XJil1eHTOB, He RBnll:DD;ml(CJl J 6 .1 9727131 827395 I I lxpeni<THYMK opPBHMa a1uu1MK I l I

+----t------------------- ---------------+--- ---~------------• f2.3 (no B1m~eHH1,D,.t: AonroBWM. oORSBTenbcTBaM. I Of OJ

+ . --+-----------------------------------+-----... -------------'+----·---------'f------------------+ 13 lllHcTwe npo~eHTHHe 'AOXOllH (O'l'l)HUaTeJJbHa~ npoueHTHaR wa.psa} I 1945061 I 15854151 +----+-- ----------+--------~.~-----.... ..--~----- ------+-------------+ I 4 I M3MeHeHHe pesepBa Ha BOSNOSHYe noTepK no CCYAa:M, ccy.n.Ho:£1 I I (H npHpaeHeHHoR x HeK saJ1onzeHHocTM, cpeACTBa.M:, I I lpa3Me.llleHHHM Ha xoppecnow:ieHTCKHX cqeTax, a Taxze I I f1Ul'DlCJ1eJUW1< llPClllell'l'H>lli nQXDna>4, ecero, B TOM ~e: I

-1492521 I I l

-4127961 I I r

+----+- ------------------------------------ -------------------------+ )4.1 lH3MeHeHM.e pesep ea Ha B03MD:JEHWe noTepK no HatD1cneHH1D& I -75631 -15931 I I npoueHT!il,11( naxanaM I I I

+-----+.------------------------------+----------·-----------t-------------+---.. ------------+ 15 l~KCTHe npQueHTHHe noxoaH (OTPMllATeJlbHilJI npo~eHTHaR Map~a) I I 11958091 11126791 I I nocne cosAaHMR. pesepBa Ha B03N0aH1ile noTepM I I t I +--.....------------ -------------------... ----+------------+--------------------+-------------+ I 6 I '!Hc'l'He J(OXOJUil OT onepa.umt c ~KHaHcoeYMH aKTHBaMH, ou.eHHaa- 1 o I O I I l eMWMK no cnpaaeAJIMBoA cToHMocTK 1,1epes npMOwlb KJIH yO!ftiox. I I I +----+-----... -----... --------------------------+------------------------+------ ------+ 11 I 'IKCT1:ae .x:r.oxo.nw OT onepa.tJ,Hi:i c UeHHWMH Oywa.J1a1111, I fHMe~cR B HaJDNMK AnR npollamt

o I I

01 I +---+------------- -------+-----------------+-----------------+-------------------+-

J 8 lqMcTHe noxonH OT onepaL\ldi c ueHHl,D,IH oywaraMX, I I OJ 01 I I ynep:m,saeWYMK no noPameHHR I I I I +----+ -----------------+----------------+---... ------------.. -+---~ -I 9 j'b(c,rye noXOBH OT onepau,d! C MHOCT!)BHHOR BaJJDTOi! 16.1 151 4051 +---------+--------------------------------.....+--------------------+---- --+-----------+ I 10 l~HCTHe naxonH OT nepeoueHKM MHOCTpaHHoR BBJJJJTH 16, 1 -2871 -1312 I ·---+-------~-------------·-----------+-----... ---------------+------------------------.. -------+ 111 01 OJ

----------+----------.. ----------+- ·-----·----t-----------------+ 112 IKoMKCCMOHHNe ~oxo~H 1382 I 7158[ +--.---+-----------------------------... --+------------- ---t-------------....... ------+--------------+ 113 IJ<'oMMCCMOHHHe paCXOBH 994651 1052611

+----t--- --------------------------+-----------------+-----... ------- ---+-114 IH3MeHeHMe pe9epea Ha eoswo:,oo,ie noTepM no 1.1eHH>II( OYMi>PaM, I O I O I I I H14eDIIHIIC.O B HaID!'<MM JlJJR npOUUM I I I + - .. ----------... -----------+---------------------....... ------------+-· -------~ I 15 I M3MeHeHHe pesepBa Ha ao3MO:f:Hlile noTepH no ueHlil:DI. Oywarax, I I IYAepm,1saeMWM ~o norameHHR I

+------+------------- ---------------------+-----------· .......... --------·-·-f,-~-· 116 J 113MeHeHHe pesepea no npo'DDI nOTepJ1M J 6. l

o I I

01 I

----------+------____...------------+ 140191 11511

+----+------------------------------------+----------------+-----------------..------------111 (IlpPTDt:e onepaUMOHHW~ noxOAl:i 16.1 1515121 382091 ----------------------... ------------+------------------+-----------------+------------... --+ 1.18 l'IH<;THe n_oxonH (pacxonH) 12631051 10536351 +----+---------------------------------+------.---------+----------- -+-.,..----------------.... 119 IOnepaUMoHHHe pacxoaH 16.1 I 5970061 5561171

-+------+------~~------- -----------------------~----------------- --------+--------------------+-----------·-~---~ ... 12 0 IIlpMOl,IJl& {y(lHTOK) no Ha.noPooOn<D:eHH.o 16.1 I 6660991 4975181 +----... -•- . ---------------------------+--------------------... -+--------------+-----------+ 121 {BoSMe~eHHe (pacxoa) no HanoPaM 16.1 I 1481321 1992981

579

-t-----+--------- ---------- .--+-------------------+--------- ------------+ f22 filpKOwn, (yOY.'1'01<} nocne HaJiol'ooOno,.eHHH 16,1 I 5179671 2982201 -f----+-------------------------------------+--------------- -----+---------------+------------------+ 123 IBmmaTLI HS npHOWIH noCJie HanorooOnoaeHKJI, BceI'o, I I OI DI I ta .. aw '<HCJie: I I I I +----+--------------------------------------+------------------+----------------+-----------------+ 123, l I pacnpe11eneH>1e Mex,ny aKUHOHepaYH (y,,acTHHKaMK) I I O I O I I I B BH.Ile ,n:HBK,n:eHJJ:OH I I I I +----.. --» ·-------------~ --------------+------------------+------ --+------------------+ 123. 2 I 01 OI

npH~>Vlb (Y~WTOK) 3a QT.,eTH.n'! n epHOJI 2982201

;;;-~~~~~-;;,:---------------------------------------1-------------------+-------------------+----------------+

H.o.n I --·· 3BepeBa E.B.

580

BaHlCOBCKaR oTqeTHOCT&

+~------------+-------------------~---------------+ l!Co>t Teppc'l'Op>Df)Ko>t xpe,t>1..,.oii opra!Of9a,._ (cl,HJD1anal I

I no OKA'l'O +--------------+---------------------+ I I no OKno I perHc,rpaQHoHHllil I I I I H<>Mep I I I I (/n<>pH-oB>lii Hmcap) I

+-----------+---------------+-----------------+ 145296560000 1909S8748 I 3470 I

+--------------+----------------+-------~-~-------+

OT'lET OE YPOBHE ,IIOCTATO'IHOCTH ltAIIHVu!A ,llllJl IlOKPl,ITIDI P,!CKOB, BEnl!IYIIIIE PE3EPB0B HA B03MOlll!LIE IlOTEPII no CCY,lll\M 11 lfllclM AKT!IBAM

(IIYBlllfKYEMl\l'! toPMA)

no coci:roRHHJO Ha 01.07.2015 ro,t1a

~THOA opraHHe~ ~OHQpHOe O~c<nJO ToRoTa Balut/ AO ToRoTa 6aHK

IlmlToBLIK a,qpec 109028 r.MoCICBB, CepeCSpmmqecKa5l Ha'5., ,q.29

Pae . .1:1en 1. HHl)opMalOUI. o'5 yP08H8 ,l(OCTaTO'UIOCTK xaIIKTaJia

JCo,q tCJpHlil no OKY,11 04 09908

+-----+----------------------------------'--------+-----------------+-------------+--------+--------+ I Hmmp I HaJO<eHOBalD<a noxa!la,,e.n" I lkJHep I ,lla10Gle Ha I llpMpo"" (+) I I ,llaHHHs I I c-XM I I n0S1CHBKKS1 I o,rqa"'ffYlO ;qa'ry I cmmeHKa (-) I Ha Hau.no I I I I I I sa O"I"1<1e'.l'HHii: I OT'Q.eTHoro I I I I I I nep<o,i 1 ro;qa I +-----+------------------------------ -------+-----------------------+---- ------------+------------+ Ill 2 I 3 I 4 I s I 6 I +-----+-------------------------------------------+--------------------+-------------- -+----------------+ 11 ICol!cneKtu.te cpe;qc'rea (,can><,ran), ('l'IIC. pytS.), JITOX'D, I I 10051108.0 I 348567 .01 9702541 .0 I I la "'°" 'D{cne: I I I I I +-----+-------------------------------------+----------------------+---------+------------+---- --+ 11.l )lfc,roqHKkl< l!a,.oeoro 1c,um,rana: I I 8729355.0I 1244553.0I 7484802.01

+---... ---+----·------------------""'---------------+-----------.. -------+------------+---------------+------------+ 11.l . l IYc,raaHllil J<aIIM~an, scero, 5440000.0I 0.01 5440000.01 I Is "'°" ..,.ona, c4!opNNpOBaH11YK: I I I +---- --~------ . __________________________ .,..._ ___________ ,..___ -+------------+---------+---------....+ ll.l,l.lloll11K110B8HRIINH a~ (>tOJIRHN) 5440000.0I 0.01 5440000.01 +-----+---------------------------------------t--....__ ....... _______________ +-------------+-------+----------+ 11.1 .1.21_......,._...,....... a......,..... 0.01 0.01 0.01 +-----+--- --------------------------+------------------+----------+-----------t,,-.-- ------+ 11.1.2 )SHHCCJ<OHHllil >tOXOII I I 0.01 0.01 0.01 +------~----------------------------------------- ----·-----~---+----- -------------+-----------+

1 272000.01 0.01 212000.01

+---~-+------------------~r------------~--------~--------------+------------•------------+--------------+-------------+----------------+ Jl.1.4 )Hepacnpe;qaneHHaR npm!WJ&: 3017355.0I 1244553.0I 1772802 .0I +-----+-------------... -------------------------+-------------------------+-------- --+---------+---------------+ 11. l , 4 . 11 I!p01ll1[WC ne,r 3017355.0I 1244553.0I 1772802.0I

+-----+----------------------------------.. ---+------------------- ------+------------+-----------+ ll.l.4.2)o.,,,.e.,,Horo ro;qa I 0.01 0,01 0.01

+----+-----------~-------------------~----------+-------~------- +--------+--------------+-~--~----+ 11.2 1noKa~aTeJIH, YMSH&max:mtffa McTo'UIHXH '5a~oeoro xarm:Ta.JJa : I I 36686 . 0I -3273.0I 39959.0I +-------+------ ---------------------------+-------------------......----------+-------------+---------+ 11.2,l )HBMa'repKaJ1>,HYB ax........ 428.01 97.01 331.01

+---... --r--------------- -----------------....+------ ------+-------·-----+------------+-----·------+ 11.2,2 I0'1'nolll9HIIIIB HanoroBYe ax!l'KBw 0 . 01 0 . 01 0.01 +---t----------------------------------------+---- ·-------------+---------------+---...-------+-------+ 11.2.3 ICo'5cTBeHHYe a~ (AOJIH), sWJCynneHHWe y aJW;Kottepos 14246.0I 6585.0I 7661,0I I 1(1"'8.C"'HKl<OB) I I I +----+----------------------------- ·------+---------------•-------------+---------+-------------+ 11.2.4 IYCS-Jat: 0.01 0.01 0.01

+-------+------------~~------------------------ ·-- - - -+---------------------------+-~--~--------+-------------+----------------+ 11 . 2.4.llnpomm,Dt ne'r I I 0.01 0.01 0.01

+----+-------------------- ------+------.... -----------+---------....+----------+--------------+ )1.2.4 .2 IO'l'q...,Horo ro;qa 0.01 0.01 0.01

+----+---------------------------------------+------------... --... ---------+-----------+--------+--------------+ 11.2.S IHH>sec,r- a xa11'1'ran a,,,,.aHCOllll'.X opr-aJIKIS~; 0.01 0 . 01 0,01

+-------+--------------------........------------------------------+-~-------------- ·---------------------------+-----------+ 11.2. 5 .1 J He~eCTB81DGle I O. OJ O.OI 0.01

+-------+-------------~ -----------------+-------------------+------+-------1..-------+----------+ 11.2. 5 .21 cyJIU!CTBelllllla 0.01 0.01 0.01

+----~-+------------------------------------~----------------+------------------------------+------~~----+----------------+--------------+ ll .2.S.3) coaoxynHaa Cl,INMa ~eHHYX snOJCeHHii: K coao,cym<aR I I O.OI 0.01 0.01 I I CYJO«,a oo:rnomaKHYX HaJIOI"OBHX aXTHBOB I I I I I +-----+----------------... ---------------------+-----------------+---------------+-----------+ ... -------.-+ 11.2.6 IO'.l'pHqa'.1'8JlbHaR' BQ1IH1IHH8. ,t10'5aeoquoro xaIIMTaJia 22012 .01 -9955.01 31967.01 +---~---+------------------~-----------------------------------+-----------------------~--+~--------~-~-+----------------t-----------------t 11 .2. 7 106srsaTeJlbC'.l'Ba no npKodpeTeJOUO KCTO'QHKl(OB 6a!!loaoro I I 0.0) 0.01 0 .01 I I J<aID<TaJia I I I I I +---+---------------------------------------+--------- --------------+----------+-----------+-----------+---+ 11.2.8 ICpe,110'.l'ea, nocTymmmMe a onna'l')' a~ (,IIOlleii), BKJmC1aeMYa I I O. OI O.OJ 0.01 I 1 a coc'J.'as 6a!!loeoro J<aIIMTana I I I I I +-----+-----------------------------------------+------------------------+---------+------------+-----------------+ 11.3 I Ba,.oB><H KaIIH'ran I I 8692669.0I 1247926.01 7444843,01

+----+------------..------------------------------,&.---------------------+---------+----------+----------+ 11.4 IHcTo'UiHXK ,t106asoqHoro J<al'Dl'.Tana : 0.01 O.OJ 0 . 01 +----+---.. -----------------------------------•------------------ . ---+-----------.+-------------->+----------+ 11 , 4. l I Vcn11HMH ><aIIH"'an , c4!opetp011aHllllit npN11MJ1en<posaHHWHK I I O. 0 I O. 0 I O • 0 I I la_..,..., acero, I I I I I I Is TOM 'D{CJie : I I I I I +-------+-----------------------------------------+-------------------+----------+----·---- ---+----------.. 11.4.1.lJa~e B coo'l"Betrc'l"BHH c •e.iiepan&HIZN &a~ottoM OT I O.OJ 0 . 01 0.01 I I 18 HXIIIR 2009 ro,ia ro 181- +3 "O(I Mcnonb!IOBalDO< rocy;qap- I I I I I I oraeHKIIX - Ill/Kill' PocCJOi:cxoil h;qep- >tlIR noahlllleHHSI I I I I

581

)KaIDITamt8~ ~aH!(oB'' <1> +-- ____ .,. ______ ......._. ________________ --+------... --------"'"------+---------+------------4-------... ----....-11,4 .2 (SMHcCHoKIOIA .qoxo.q 0.01 0.01 0.01

+-------+----------~----- ---------------~----+----------- -+----------------+----------------+--------------.. Jl.4.3 JCyOop,...._aallllHK ,,a.,.. c .qono.nHMTem.HHMK ycnoBHRMK 0.01 0.01 0.01 +-------+----------------------- --------------------t---------..----------------+----------------+----------------+--------------+ 11.4.4 jCytSop;QJODIJ)O&aHIDIH acpe,JIMT (~enoSH'r, SaeM, oOnHrattKoma.di O,OJ 0.01 O.Of I J .!,aeM) des orpa.HIA:emm cpo!ta npKB:ne-..r:eHHSI I I I +------+----------·------------~--------..,._..----~--~------.--f: ---~-------+---__.---,...a..-~-+---..,.._....._-------,e,.~--------------+ 11 .S IDoxa,,a'!'eJDI, yx11Kbllal<ll1,l<e MCTo•noncK .qollaao..uoro 11eanwrana 22012. O I -PP55. 0 I 31P67 .o I +-------+-------------------------------------+---------0.s•-------f.--------+----------+-._ _______ _._,.._ ... {1.5.1 IBno"'e""" e coClc.,eaHHMe npMBKnen,poeaHIIW! a..._ I I 0 , 01 0,01 0,01 ....... ------+----------------------- -----------+-----------------+------------+----------... -+-11. s .2 11\H&ec..,.._ a JCanwran ..... aHCOBUX opra.....,~: 0,01 0,01 O.OI

+-------+-------------------- -------r----------------+----... ---+--11.S, 2.1IH8~C~B81111118 0.01 0.01 0.01 + ------------------------------+--------------------4--------~----+---------+-~----+ (1.S.2,2(cylll!!ICTBeHHWe 0,0( 0.0( 0,0(

+---+-- . ------------------- +--------------------+----~----t-----------+---------·-+-11.5.3 ICyClop,11K1WPOeaKK>IA JCPRIIH., (.qenOSH'I', Sae<, orlmlra1.1NOIDIYA I I O. OI 0,01 0,01 I ( sae><) , npe.qocorasneHKldl GiMHaHCOBWK opnuoa,_..,. I I I I I +----+ _________ ..., ____ .. ___ ------ ; ---+----------------- ._......_--------+-------.... ----+--... -------+ 11.5.3.llHeC}'DIBC"'BemtWe 0 , 01 0,0( 0,01

•----- ---------------------,----------- .+.-- . ----+------~----+-----------t 11.6.3.21_«_ I 1> .01 0.01 0.01 +---.,.,.._ ___________ .,. ___________________ _....., ___ - ----------+----- ...... -------- -• 11 • .!5 . 4 JC>lp11q_aTam.HaR eeJIJNKHa ~ononHKTe.m.Horo 1eamtTana 0.01 O.OJ 0 . 01 +- ------------------ --+---------------------------+v-----..... )1.5.5 Jo&ISaT&nbC'l'Ba no npKOOpeTe:mu» HCTOqHlf.KOB .qoOasotn1oro I I 0 . 01 0.01 a.or I I 1tamtorana I I I I I +----+-----------~---- ,,..-----------.-+------~ .. --· ---------+--------------+--"' _______ _., 11.5.6 ICpe,qcTaa, noc<rym,m-e a onna'l'Y a~ (,IIOneA), BKJDO'laeMWe I 0.01 0 . 0( 0 , 01 I J B coc<raa .QO~O'rlHqro KaIDl'l'an~ I I I I +----+------- ----- . ~-----------......- -........--------------+-- ·---------~---+ 11. 6 lno6asoqllllit JCallHTaJI 0.01 0.01 0.01

+-------.. -----------------------------------------... -+---------___ ,...... ________________ +

11. 7 IOcl!o&.eoll 1<a11Koran 8692669.01 1247826.ill 7444843.0I ---+--------------... ----- .---------------- ---· _____ ...,_ ... ___ _,.._ ______ -+-____ ...,._ ____ ..., __ .,. ____ -+. 11.8 111c~o'IHNIQC .q~HM~..,..voro 11a1DW11J1~: 1358439.0I -903709.0I 2262148.0I

+----~--+-r~------------- ---..-----------+-------·-------------------+-·--~-------+-------... ------~-+ ·~------.... 11.8.1 IVc.,asHWii JCanK~an, ciopMHp<>BaHIDdl np,mKJierKpOBBHHWNK 0,01 0,01 0.01 I lale1.l)UDGC, sce:rc>, I I I I la 'l'CK ..,.CJie : I I I

+-----+--------------------... ------- . ---+-------------..... --------------+------------+- --- -----+ 11.8.1.llnoCJie 1 Hap,-a 2013 ro.qa 0.01 0.01

+----+------------------------- --------------------------~----+---------------t- ---+ 11.8.2 I

IYc7aJIHHK KanMTaJI, ctopMMpoeaHHlr,l;ji &a C'rleT xanxTa.JDCS~

IJJPHPOCTa c~QHMOQTH ~ecTsa

0.01 I

0.01 I

0.01 I +- --....,...---------~ ... ------~~------------- · -+----------_.,. ___ __ , __________ __.., _ _______ .,.v---+---... -----+

( 1 • 8. 3 I llpKCll,un. ; 42593P.OI -72870P.OI 1154648.0I

+-------t--~-------~-· -----------------------+ ------------- -+~--- ~----+------11.8.3.11,.e_.,o r<>Aa I 1 42593g,01 -728709.0I 1154649.0I .,. ______ ..____ __________ __________________ -+-- ------------------+---- ----- ----+--------+---- -- --,. {l.8.3.2lnpollUIIIX n.,.. O. OI 0 , 01 0 . 0I

+-----+------- -------------....-,----------- ------+----------.... -----------+----------..-------+-------------+ 11.8.4 ICyClopjlJDOIJ)Oeamn.di xpe11>1 (.qenoSHT, "aex, o6J!Ja,.,._HHYil I I 932500.0I -175000,0I 1107500.0I I lsaaM), acero, I 1 I I I I laToM..,.CJie: I I I I I

+---... ---+-------- - -------- - ------ -~-------+------- ------+--------... ------------- -+---... -... --- --+ 11.8.4 . llnpKBJt.,...toGIH (pa~) .qo 1 Hapora 2013 ro.qa I 932500 . 0I -175000.01 1107500.0I ,.. __ ... _,._ _____________________________ .,. ___ -----+---------------t----·- ·------+----------~--------+ Jl.8.4.2lnpe~ocTa.an.elOIYH a COO'l'BeTc~BHH c ~e~epanhHIDI aaKOHOM I I 0.01 0.01 0.01 I I OT 13 oJC,Rtlpot 2008 ro.qa NI 173-•3 "0 .qononHKTan~HHX Nepax I I I I I I lno no~l(I! tMHaHCOBOA CHCIJ!'WG.t Poc::xiicicoli •e.A:epa.qHH" <2> I I I r I I I• •e.qepam.lGIK saJCoHoM o., 27 oxorRClp,, 2008 ro.qa NI 175-•3 I I I I I I J "0 ,11ononto1Tan&HLIX Mepax ,qnA: yxpeUJielDIH coradHJlbHOc'ftf I I I I I I J 6aincoscxoR CHC'l'eMW enepM0,11 ,110 31 .q;exa.6:pR 2014 :ro.11,a " -<3> I I f I I +------+-----------------------------------+-------·------------.-------+-----------+---------+ 11 • 8. 5 I Dp><pocT cTolOlocTH HMYD!<'C<l!Ba 0.01 0.01 0 . 01 •--- --+------------·---- -... ----------------,.-----·---- -----+-------- -+ ________ .,__..__._ ___ ___,. J 1 . 9 I llo1Ca SaTeJD1, YNeHl:tmaua;Ke MC'r01UOIKH ~on01Itffl'l'eJil:,HO:ro I I IJCalDIT"""' I

0,01 I +----·-------------------------- ----------------------+----·-----+

11.9.1 Jllllosruossi e coCl.cTBeHK»e npHBKIIBI'KJ)OH......., a1C11"ff I I

0.01 I

0.01 I

·---------+--~----------+ 0.01 0.01

+-----.-- - -- ----... -------- -------- -·------ ------------------+---.... ----+------------+--------------+ 11,9,2 llllmec.,Kl1"K e xam<Tan Gi,maecoaux op"""""~' 0,01 O.OI 0.01

....,.___ __ -+-------- --------------------+---------- ---------------+------~------.---+----------------+------------+ (1,9.2,l(HBC}'lll8C.,BBHH>le 0,01 0,01 0,01 +-----+- ---------------------------+------------------+-----------+-.-... ------+-_.......----+ 11.9. 2.2l~cTBeHHWe 0,01 0.01 0.01

+- ---------- ----------------------------'+---- --- -- ... ----+-------------+------------+----- -----+ 11.9.3 ICyllop.11HHHpOBaHH>1e xpe11>1T (.qeno,,,.T, saex, o1111r..._HHYil 0,01 0,01 0,01 I I aaaH) 1 npe.qoc.,asneHHllil 4'MKaHCOB""' opraHMHI\HJIH I I I

+-------+-.------------------------------- ·---.... ---------------------..... -------·----- ---+------------+ I 1. 9 . 3 . l luacy.,..cor11111111HM 0 . 01 0.01 0.01

+----+--'----------------------------- -----+--- --·-- --- ·-----+---------+------·-------+---------- --+ ( 1, 9, 3, 2 J cyllll!CTBeHHldi 0.01 0.01 0.01

+-----+--... ------------ --------... --------..... ----+ . ------------ -...... -------------•------------+----------+ I 1.9.4

I I06siaaTenbCTBa no npH06paTeHJR) MCTO'rlHHKoB ~ononHMirenbHo:ro I J xaJJHTana I

0.01 I

0.01 I

0.01 I -t-------t---------- ----- --------- ------ - -- -_....,----- ---------------+---------- -+---.. --------..... --- --------+

11.P.5 (Cpe.qcTBa, noc.,YCHBmte s onnaey ~ (,QOnall), eI<JUNam,w, I I O.OI 0.01 0.01 .I I B coc<raB AODOHMTeJlbHO:ro xanM.Tana I I I I I •------+----------------· - ------------ --t---------- --------------+----- ---+-------------+-----------+ 11.10 lfloKa.SaTenH, yxeHbmadOfe C)'IGCY OCHoBHoro H ,Aono11to:1ireJJ&.Horol I o.Of -4450.01 4450.0I I IKan><~ana: I I I I I +- .... ·---+- - --- -.... - --- ---- -+-.., ---+--------·--+-----------t- ------+ 11.10.1 (DpocpoqellJlall ~eebl'l!'OpclCa R sa~o,meHHOCTb AJDl~eJlbHOCTblD 0 . 01 0.01 0.01 I I an.IDie 30 lQIJlee,qapHHX ,11Heii I I I +-----+-------------------------------~----... ----+-------~-.... --------... +---------_....___ ___ _. ___________ -+ 11. 10.2 1Cyllop.QJOD<POHIOIW8 xpe11>1TW, cTOKMOCTb JCOTopYX He npa....,.eTI I 0.01 0,01 0.01 I J 1 npo~eHTa OT B8JUf~Hlil ycirasHoro ICanHTana ~ofi I I I I I l J O.PraHH,,aLtHH-Sa-a I I I I I ... - - --+,----------------------- -- . _ _... ___ +-------------------+----------+----------- --+------ ---+ ( 1 . 1 O • 3 I npaawmeHHe coaoJCYDll')A cyHHll icpe~'l"OB, 6aHJCoscJCMX r-apattirKM I I IM nopr,ncTGJlbCTB, npe.qc>cTa.a.n:eHKIDt CJIOHK y,.racirmucax (a~o- J I (HepaH) H JUI~, Ha ... ee KaKCKKanl:.KWN p asHepON a coo'l'-1

0.01 I I

0.01 I I

0.01 I I

582

laeTC~BHH ~e~epa.m.HWNK S&KOHa.HK K KOpNa'BIBHIDDI BKTBMH IBa.HJ<i1. l?oc,CHK +----- ·------ ~-----------------........ ----------------+-------------+-----... ----+---------+

11.10.4 JDpem,m811Ne BJJo•a)Do(K s C'l'pmrTe.n&a~•o, HSX'OTOB.nQHHe K 0.01 0.01 0.01

I I npKoC!peHHHe OCKoaH>DC cpe;11cTa Ha;11 Cj/>INDX "°'°""""'°" I I I J I OCISOBHOr.o K ~pnOJJHK.Ten&HOro Ka.DH'l'aJla I I I +------+---------------------------------+------------- -----+--------------+---------11.10.s lllpeB!,mmDle 1ll!itc'!'BH'l'eJJbHoA c~oHKOcTK AOJIH Bume,qmero y.a~-1 O.Of O.Of 0.01 I IJDD<a 0CS11111co,aa c orpanmie>DloA oT11eo,cTaeHHO.,.-,... Ha,11 cTOH- I I I I I IHOC'l'bl>, no JtO'l'opoA ;IIOIUI CS1111a pea.RHt,OBaHa ~ yqaco,- I I I I I l»n:Y oC!IIUICTBa c o-oA 0'1'1H!'J'CTJ1eJD1ocT1,JD I I I I +----~---------------------------.. -------+---------------+-------------+-------------+---------+ 11.11 l.l(QDc>mDIT8'IWGlii xa.m<Ta.u 17 I 1358439.0I -899259.0I 2257698.0I

12 I

------------------- --------+-------------------------+--~-------+-----------+-----------+ IAx......,.., B1SH111""""a no ypoBHD pccxa ,.....,. pi,CS.): I X I X I X I X I I I I I I I -·--..>--· -------------------------------+---------------+---------------+-----------.---------+

12.1 I

llleo6xo,IIMMl,Z& ,1111R onpa,qaneHHSI ~OCTaTO'UIQCTH 6asoBoro (xamr!QLna

17 I

56029624,0I I

1004891.01 I

55024733.01 I +-------+~--------------------------~------------------..._-+-------------~----------------+----------------•----------------•--------------........

12 . 2 I

I HaodXO.qKIClie ,1112.R oopa.qaneJmA ,qoc'l'aorovtocWH oCHoaHOro lxaaa,-aua

17 I

5602!1624. o I I

1004991.0 I I

55024733 .0f I +-----+----------------------------------+--------------------------+-----------+----------+-------------+

12.3 I

I HeoGxo,qi.ua,1e .J11111 onpe.,:i:CUl&HKA ppc'llaToquocftl co6cnaHHHX I- (KallHTaaa)

17 I

56029624.0I I

1004891.0 I I

55024733. 0I I

+---"":""--+----------------------------------.---.----------------+--·----------+ ... -------• ... --------13 X X X X

+-----.f-----------.. --------------------------+----------------------t------------+--... ---------+--------------+ I 3. l I l(ocTaTo'<l<OcT,. C!uOBoro JtlUIHTana 17 15. 5 I X 13. 51

+----~-----------------------------------+----------------+----------+-------------+-------4-13,2 fj(oc,,a,oo"""c.,.. OCl{OBHO:'Q ~IUIHTaJI& 17 15,51 X 13,51

+-----+-----~----------------------~---~-----+-----------------------.-----------+-----------+------------+ 13.3 lJ:locTil,TOWlO,CTb co6c'l'BeUH11Z ~B (Ka.DHTUa) 17 17.91 X 17.lil +-------+---------------- . ------------------+------ -------------+---------+---... ----------+----------+ <l> ee..qapa.m.lnlii SaxoH O'l" 18 Hl'lJUl 2009 ro.I{a ltl 181-•3 1100 Hcnom,.sOBaHHM roey,RapC'l!'BeJDIIIX J,ieHHYX 6vxar PoaCJodicxoK ee.ti;Qp~ ,1lllR noaWIIEIHHSI KaIDl'ra.JtH!la!OIH

daxxo•" (Cot,palD:le SaXOHo.t(a'l'e.m.CTBa PocmdicKOK ea,q~, 2009, ltl 29, CT.3618; 2014, Jill' 31, CT.4334). <2> ee,qepam.lllDC esakoH OT 13 OKTR6pr 2008 ro.r:ta Jill' 173-~ "0 ,qonomm:T&.n.JGDC Mapax no noAQepa:xe ~NH&Kcosoli csccoreMY PoCCHii:CJCO'A •e~epattNK"

(Codpa.KKe SaXOKO,If&TenhC'l'Ba. PocadicxoK .. ~, 2008, ltl 42, CT,4698; 2009, » 29, C'l'.3605; Jill' 48, C1!'.5729; » 52, CT.6437; 2010, NI 8, CT. 776; » 21, CSI'.2539; II 31, CT. 4175) •

<3> ·~Hllii SaXOH O'l" 27 OX'l"R6p51 2008 ro,I{a » 175-•3 110 ,,IiODOIUDft'eJJbKIIX 1epax ,1111S1 yxp&nJJ.QHHSI CT&dHJ'IbHOC!l'H Oamcoac1t0H CHC'l!f!NY s nepxo~ .AO 31 ,iexadpR 2014 ~" (CodpaJDfe SU::OHO,Ita'ram.cTBa PocmdicxoA ea,11ep~, 2008, » .... , CT. 4981; 2009, NI 29, cir.3630; 2011, ltl 49, ~.7059; 2013, 9- 11, C'l'.2308).

no~aa;11en 2, l. KpaJIK'l'- pMCX

- • .,.s • .---+------------ . _________ _.-.... - .... -+---------~---·-··-... --... ------------------- - . - ..... - -----·------+ I ~ •• 0'1"iili!'nfVD aa'JT JIIIIIIIIII! .. m.,..m, D"R9'1"110rra rooo. I I I I I I +----------------+------------+---------------+----------------+----------------+-------------(

Bm-.p I B........o•--- DOQ.lieftM Bcm.p ' ~ ........ ,~- I C'%'0MMOCft I QlloJCNQQn fk...-. ,~ I C',o,-ocn,. ' czpOrllal 1 DD~ I ~ 1-...., •a. mne- I a.nqoa I -nmo• 1....-.0 •• --- I _ _.. I

I I l....:2pYNHTOa} l'rGK~aaa-1 (-C'lplMIJft'08)rl (ma:np~) lftl'l~aa.-1 (IGl=P)'HeH"X'O•),J I I I mar. pHep•o• M. I u.a---.a: DO I lama pe:!1-i,aoa 11a. I ii,:!la-.uo.o; DO I I I lao.....- lllft'll!Pl-1 }lpOJUm p,ecaa I l••.,.,.,._ DO'J!BPMI )TOallD PNCH. I

......... ----+- --------------------------------------+------------------------------+----------------1----------------+-------------.+----------------+--------------+---------------+ )1) J I > I I• I I IT I• I 8 I ................ --+---- . ___ .,.,,. ________________ .. _.,..._ ____ .. _________ .. _________ -+--------............ - ..... --------~------.. ---------------+---.. _ ... _ ......... 11 •---"" - .... ._ u -- 110..t s:n1uu1 nuu,01 ,n1uu,1 _ , 5:11-1 .. .....,_I I 1- I I I I I I I I +·---+ .. ------.. ------------------ - . . __ .....,___ ______ .. __ ... ____ ......... -+-----------•--------+-- ---- ........__--------+-----,.......,------.. -+---..... - -----• r1.1 IAa~ a •ost,t,m;,w,JrroN pllCK& <I> o ~•, 110~2 10u1n1 106211731 01 H05'1511 a6051'11 et I I....,.,, I I I I I I I I J•.-. I I I I I I I I +---+----------------------... ----......... ---'f-------------+---•s------4------- ----•-+------------+------....,_ .. ____ --+-__________ + 11.L! I,....._. ~- " oS•n~ pei1,11pz11, ••om,cpoeu:m11t 110. J. 10ftt'1JI 105%9711 II IID9"151l .1"5111.f 01 I I•...._ .. _,, I I I I I I I +------..-------·---------- _____ __,__ __ ... _____ ,.. _______ .. ____ • ____ ,.. ____ --+-- ---------+---------------+----... ------- +----------... t1.~.J: I~~- 11 ~ ~....,., odecDM"muwe 01 01 GI DI OJ OJ I ·~~~.MMB·llll"il.POOCHNM ' I I ' I I 1 IBDma ~ JI •-orac l'OO)IJI,~ J10,a,o•111t I I I I I I I lqamm i5VMU" llocc:idc•oA ~ . :IIIN.at,ou. l'OOCIOI I l I l I I I I•-- I I I I I I I I ......... ___ --+--------------------- . ---- -----•------------.-----· ... --+----------+--- --... ---+---------+-----·-----+------------+-- .----.. --...... )1.1.J ·----...--·- I I OJ lfl 01 01 OI •I I ·--"I'-" ,_.,., __ I I I I I I I I I ._.0-,,•1 .. d>,•-.r__,..adw u.-....,.._...1 I I I I I f I

I 1--·-- I I I I I I I I +-------+--... --------·----------------- ...,._ ___________________ -+------------+----------.. ---+----------t---.. -------+-----------t-11..t •- o -11 "'" - "'-· 1ie.s 1.uqu1 .uuui1 -•• ••n1u1 uu,00.1 -• 1 ::-:;.. I : I l l I : ...._ ---------.. ------+------ - --------+-----.. --.. -+--.. ----- -...... +------------__..,.-- ... --..-.-·+ tLa...i.. ,~ 'JJ*SoaUDOI M JWYnC• ~-._._.. ~ I DI "DI or C.t •t •• I IPoOCNlcmoA ~.-.-. ~-ollpuo•.-JC, • Kmat. I f I I t I I I lapt..matOPIH, oeecna .. ._ NIii..--- • •aa--~ I I I t I I t

I 1•,-,.---·-·--- I I I I I I I l I- I I I I I I I I ,.._ _ __..,. _____________ ................... ---------- ------•-----·------·-•----------+----.. -- ... --.. -+--·------ --'f---- ---+-----......... --.... -----·--+ r1~.1.1. ,......... ~a•--•~ .,.clcmilllllm • ~-- I DI 01 01 Ot OI Of

I ·----.-- I I I I I I I t Joae:me, •111 # • ,..wmma ..:"'Iii---. I I I f I I t I 11•--- I I I I I I I ................... -+- .... -------------.. -t------------·------+--------t--------.. ·•---------.... --+--------... --+-------- .. -. (1.1 ... 1 I~ tlplldo•.-. N JWYnC• ~HIPUI • ~ I ITt?O) 871t'Ol 1.1.-1.1 SHMI fl,A!.11 11:5311 t ,.,...._....,. - puri-a1u·nK erp,a:a co cnpa11Daa1 Ol(emwJt •o• .1 1 1 1 1 1 1 I 1•1" , __... peimmr ,IIOU'OcpaUIOA lq)eAlft'OCDCIC~C2m <l>,I I I l I I I I l•'ll'Oll-.a.•oho~KS..,.._ J I I J 1 I I I +-------o-'t------------------- -----------+---------------.. ------+-..... -----+--- ......... - ---------+-------------+---... ------'""--+---------+ ll.~3 ,~ o 11:«t~ pllCK& 50 ~-. 110.2 I DI DI 01 .&311 ... , 1'101 I 1-. I I I I I I I I I .,__, I I I I I I I I .---... --... -f .. ___ .., _ ____ .. ____________ ,__..... - - - ......... ---to,, .. - ... -----·-+-----... ----·-_..,·--------+- ------+---------t-... _ ... ___ • 11.-5~1 I~ 'l'p.i5onmm N ~e ~-- • ~· 01 01 01 I( 01 • D-1 I I•~. odecna__._ NII'~~~. I I I J I t a ,~ .. 1'occDal • &...a II~ • euorac :l'OCVXa:panemnDt I I t I l I

I I~ 11...._ &,,Nap PoOCMiicxoN ~~. Hlalilm& I I I I l I l~am. • Bum& Pocom, •C9CKlllq>O• a.am.a. a amomi,auetil I I t I I f

I I•...,.. I I I I I I I I •--------+---------- .----------------------------------------------+------------------------------+-----·----------+----------------+---------------+----------------+----------------+-------------+ )1.. 1 . ~ 1--·--·-- I I 6) If) DJ OJ 01 II I I ..... __ ---- I I I I I I I I I J_-V,•------ I I I I I I I I I 1--·- I I I I I I I I +-------t----------------.. _____________ _....., ---.................... --------•-----------~----------+----------·+--------------+ f·l , ~.3 I--··- • -· -·- • - l:IO.I OJ DI OJ At) "·· 1101 J lop~uvu,c - ~lf#!IIUK Cl'l'IJ&II co lnPAIIDaoA OQU:lrOA •11•,1 1 I I l I 1 J 1•1·,-~~,Ao..-ocpo,moA~coa890"- I I I I l 1 f la, • a ~ ~aD;lalN - pQJIAelft'DI cspa.a aa l I l I I I I f :~ oqumalr •z• , • SON -cae o5eau.vemDNJ ,a: : : : i f f 1 +------1----.. ---------------- .. ---------------+-----------------------+--------------1-----------+-------+-----------.. ---+--------·-----•-----------+ 11., llD.2 S0897t97f U03522'1 021Ull) t81H3"1

583

_____ .,. _______ .. __ ,. ___ ,.._ .. __ ... _ ... _ .. ______ --+-----.. ------+---...................... --+ .. ------... -·-•-------+----+--... --------+---... -------+ J1.,.J. (ROHKHNpO•~ _.,. tc,H,IP(pOaalllllle • ,m.aa.mo"N lll)ea,rnme "Pl 221081 IHI&( 22'HI '1SOCI( 11.521 16521

I loio•-·------ I I I I I I I I •------+----------------------------------+--·----------------+----.. --~--------+------------+------------.... --------------+-------+ :1.,.t i=-=-= •• u , nan a-....... MU cpow:Gr 11l

1 1uaoo: 100001 1uooaf uuoo: awn: U3NO:

+------------------... ------------------+-·---.. ----------+---------+--... ----------+----.. -----·---i'---------+--------... -+-----.. -------+ 11.,.J I_....... ..r l.03178181 HZ'1T'1il 9627'1711 H"J'!II021 25lTllBI 25''11181 +-----+-·----------·-------------------------.-------..... ----------+--------------+----------.. --+---------.. - -+--------------+ 11.,.t. I~ .a I I 3fBGOt511 .JU01SfiBI 31B0'13t11 t,5.&ff.Uft u,1ns,1 UU7l51l •-----... --+---------.. ---------------- -------------------f.--.. -------+---------+-------+----------+ ........................... ___ ,... ________ ,t 11.t.b ·-o ..-.._ um ... -.11 I I i05ta2J 1Jl0DD51 lDDDD~I 1'31181 1410801 1Al1JloaJ +-------+-------------.. ------------.. --·-----+---.. ·--------.. -------+-------+-·--------+---------------•------------................. _______ --· 11.,.& Joa--~•.._~ UIOpDIII~ ft1Ul P2.112.I 92'1'711 10111,t lot181f 10Hlfil +-----+------------------·-----------------+----...... ----------•---·-----+-----.. --------•--------------+-------.---------t,--------.... -...... 11.t.1 I~......- I 2'61nl 2.424!8) ZUUII 23114111 230H31 1!0101 ·--~--------------------------------+... ----+------------+------------+-----..---... -------+------------+---------- ........ + 11.,..8 I~ ~...a.._._ I I OI OJ Of 123101 1.23901 11JNI +---..... - ...... - .. ------------------ .._ ....................... --.... -------+------·-------+---.... -----+--------+----... -------+--.. - ..... ------+--------· Jl.5 1.._o_, __ 1.SG __ ..,_ 01 01 DI 01 DI DI I 1--•-.....----- I I I I I I I .J..-111111....,a•.._._...~~aqmy•1• I I I I I f I I +-----+- --------------·--+--------- . ---+---------t,-.............. ---+-..... ----------t,------------+----.. -----· II ............. t ........ JIIIGC,lJ. :& Z l .. S :S lE. X l I I . I I 1 t I I ,..._--+-· . ---- .- ............ --------- .___._.., ___ .... .........__.._.. .. ____ --+-,-.. --.. ......__....,.._~ .. ~--... - ... --.,......----..

. 1.1.1. to~...... J ae.zz ~ aoNO, 01 DI 01 0~ DJ II I I•--• I l I I I I :1---..... --•- . -----... . _......... . _____ _._ ___ ... __ ....,.__ __ ,.._...,..._ _____ .,_ __ ..,., _____ .,__. -- ' .....- 'f

IZ.1.1 I~~ a• all R9 SQll.,-UW:& 70 ~· J OJ Of Df di DJ Of .,_ ____ ,.__ __________ ,. .. ___________ ........ _ ... ____ .,._-----------.. ---+------- ··-----------,t-.---- ---------+------------+ 12.1.2 ·-~- I I DI •I DI DI DI DI +---.. ---+------·-----------.. ------------------------+------·----------+-------------+--------------t,------+-----+----............... _ .. __ +-..... -------.. 12.,1 I• - --_.., ._., I 141,,Cill UOOQI JUMt51 MU-I 15631201 UOlllll l t•-aaoa, I I I I I I I I +------+------•••-v---... --+------.. ,,..,.. .. ..,_« ______ ... ________ - .. -----+-·---"-•-----+------------+--•------+ 12.z.1 le m>~i--a,.llD ..,___ f f JUI :ID11 J31f 1.0101 10651 Uffl +-----+- ------------------+-.. ---- ·--------------t---------+-------... ---+--------·----+------............. ---+-------.----------+ 1.a .. .1.2 laa1ll FWXi-c-&llO~• I I UlMJ 122241 1585111 115111 1052.71 1168.!it -------+----·-----------·-------.. ------------+- +----------+--------------+----------+--- ------+------------+ 12.LJ 10 ~u r::q; stTQN Pl°"& lSO ~ f 14175151 UHUllf ZDH.1721 15H'JIHI 1!152t37I 2su,se1 ·-----+-------------------------.. ------ ---------·-•-----------.. --+------+-----------------+------------+-------------t 1r.2.t la 11u;1sllrlqJff!HWM »iNcuu. 25D ~ I --1.UDJ fflllll 11DS.tl O( DI DI +-~---....+------------.. -- ---+--.. --------... --... -----+------------+---------+----------+--------- ·-...... ------------+-----+ 12.t • .5 la ••l .. q:1-,011 ~ iDOO ~ I I 01 OI OI 0( OJ OJ +--------•-------------.. ------.. ---.. --+ .. -·---~ .. -------+-· ---+---·---+-.. ---------+ ... ________ .. -- ... -+-IS .....,__ 1,d. ---. OI DI •1 •t 01 GI I I•-- I I I I I I .,._ _ _.,.____ .. ----·- --+---------·+-----.. --....... - --....-.,...---•---------........... 13.1 ~o ••t .. 14 kt.4llKJlllad. µ.o .......- I 111 GI Of 01 . Ot 1111 •---- .................. - .... _______ .. ________ _., ____ ..... ___ ,..,...._ ........... ----+ .. --------+-------+-----... -------.. -+-----------+----------+ f3.2 la-~ ps._..1U ...........- 0( 0( 01 Of Ot 01 •-----+· .. ------------------... ----+------------...... --. --t---.. -+----.. -------+--. ------..----+-.. --------- --+ 13.3 lo •can ::,g • ...-. 110........ DI 01 81 Ol 6) OJ •----- ·--------~-................ _____ +-----------------+---------+ ... --~- .-----•--........ ____ _, _____ -+-------+----.. -----.. ••·• fo •1 U s .... roa ~ 01 01 •t Df Of 01 --------------.. ------------- _ __,_ ___ ._ __ -+ .............. ---.. ---+---- -+-----------+-------------+ 13.5 la~ PM_., lD.O J1Po"8UD• I I DJ DI Of Dt GI 01 ..... -----+----J--.... ------------------------------------------------+------.. --... ----+-------------+--------------+-.. -----------+---------+ JS.i" le ao•l~K peaa ltlD .....-. I I DI •1 at GI DI DI +--------+------------------... -----------+------------------.............. _ ........ ___ .. --+---------+-, ---.. --.... +----... -----+--.. ----- ----· 1• I ......... pllCa ara ~ •1 a--~ 1 ,._, 4aotr2.II OI B:lSUI~ 88561.01 II I 1-.-. I I I I I I I I .. -- I I I I 1 I I +- . ....-----------------......... _ ..... --... -·«-+-----------... .__-..... · ----+----.. --.. --~------ .......... - -------+ .. --....--------+ Jt.1 ,..,.,._...__.,.c__ I I DJ 01 01 01 DI DI +------+-----------------'---- ......-.. - ......... _. ____ -------•--------------.t-------- . ...-----+----.. ------+---------............ _____ .. 14.~ lno______ I I 01 01 •I DI •I GI ........................ ___________ .... _____________ -+ ___________ .. ___________ ,.... ___________ .,.... __ .... --+-----------+-------------t,--. .. ---- -. If.A loa- •-- I I DJ OJ OJ OJ 01 01 ·----+------ -------------------... ---•--- -------.. ---+--- ------+-------+--.. --------1---------t-----.. - _.......,.. ____ ...... J•.&. t- .__ maw; •• ._ i-m- 1 Ul)HJ UD9Ui DI IHH!!llf 80561DI DI -+----------------·------- ---+.------------ __ .......,___ .. __ .......-.--_______ ...... l5 I~ pum DP .-aaaABIII' jlmaw : 1441HN I D1 01 Dt I OI ______ ..,.. ............... - .... -------------.. --+----------.. --+--.. ----... ----+- -+---------•------------.. ---+-------+ <1> JC.n:acos:t,~ &KTHBOB no rpynnaH pt:cxa npoKSae;qeKa a COOT8e'l'CTBHH c nyKKTOM 2.3 Hacorpyx:u;wx BaKXa Poccsos lt 139-1(. <2> C'f'P1UlOBY8 OUeKIOI )'Jtal!IUGI a COO'rB8'fC!"8HH C KJ1&0CK4'MX~eii SJ11:cnop'l'HWX ~HYX AreJl'rC'rll,. y,:;l.8CT8)'Dl;KX B CornamelOOf C'l'P&K - TLnaH08 Opl'a.tlKSalOOC

9KOHOHH'iecxoro c:orpy,IPDA:&C'l'lla ff pal!IBKTMR (09CP) "00 OCHOBHWX ~ rtpe.llOC!flaaJJBHMR' ff ffCII~t!IOllaHMR axcnopTHIDC Xpa.1IH'l'OB, MN~ 0~ nOM&p:ll'KY" (IDltoplGllPIR o Cft'PaJIOBlilX 01'8Kl(ax nyO.mocve!l'CA Ha ot~an&HOII caA!fle Samul PoCCMH s HHto~oJ010-Tanex~ ~ "HlftoepHair" s pa..!i;qene "Ba.Jnc:oscKKA

HaJl!lcp"), <3> PeA'l'HKI'H ~onrocpoQHQH ,cpa,q!,ffocnocotSxoCfll xpe,JUft'HOA opraHM!laJ..\'NM onpe,11anAJD'l'c.s:;i: Ha OCHOBa npKCB08IIHIEX. HBSJIYH&po~ paA'l'HHrOsWNH areH!l'CTBaHK paAftmros:

Stand.art , Poor'• MmS Fitch Rating'• n,c«so Moody'• Investo::ra Service.

'l'>IC. py!I, (IIXlll-BO)

+---~-+----------------------------- --+~-----------------------+------------..-----------~-+ 1 Hmmp I HaHMeHOBi!UOle nolC2LSa."l!amt I HOKep I JlaHHYe I ;llaJIJl>la Ha I ICTpO- I I no110H8IODi: I Ha O'J'~e'Z'JIYm I Hiiq&no I I I I I ,qa.TY I O'l!QeTHoro ro.qa I I I I I I I +,----+-- --------... -------------------+-------------------+------------~--------..... I 1 2 I 3 I 4 I 5 I

+------.... ---------------------.--------------------------------..---------------------------+--------------~~----..--------+ 16 I

IOnepm.,.i,soHKUA pcax.,. acero, I• TOH 1'Hcne:

110 . 4 I

372457.01 I

283245.0I I +-.... -+---------------------... ----------+---------------+--------------..------... --+

16.1 I I

I Jloxo- ,11,u:1 qeneA pac'lle'l'a Xiill1HTana Ha nolq»,l'rHe lonepas.i,toXHoro pt:cxa, scero, I• TOH 1Dlcne :

2493043.0I I I

1eee301.01 I I •------+---------------------------------+------------------+-,-----------+------------+

16.1.1 i'D<CTWB -- ,IIOXO/IK 2725426 . 0I 2078105.01 +-----+----------.... -----------------------------+----------------------t---------------+-,--------+ 16,1.2 l'DlCll'»B Ke,g:>o14&K .. .HW8 ,IIOXO..... I I -242383.0I -189804.0f +-----+-------,-----.--.. ---------------------~-------------------~---------+-----------+ 16.2 I

JKomnacTao neT, npa~ecTs~ ,qa'J!e pacqeira ee,m,uom lonep~oHHoro pHCKa

+---.... ---+------------------------------------------------------+------

3.01 I

3.0( I +------------+----------------+

"""'· pyCS . +----+---·---------------------------------+-- ------------------+----------+--------+ IHOKap I C'l'pOICM

I I

HilMMSHOBaHHe noxaSa'l'8JUI BoMep DOSilCHeJPlii

;ltaHHHe Ha

Ha'llano o-:r'lil&'fKOro ro,qa

+-----+---------------------... -------------+-----------------~------------+--------1 2 3 4 5 -+----+-----------------... -----------------+--------- --------+--------+-----------+

17 ICOBoxyrnndi p:IIHO'l.mni PMCIC:, acero, I 0.01 0.01

I I• - 'DlCIUI! I I I _______ .,. ______ , _____________________ ~--------- ---------+----------------17 .l li:q,oqrm,,,moil p><cx, acero, I I I• TOH 'Qlllcne: I

o.of I

0 . 01 I +-----+---------------------------- ------+---------------------~+---------+-----------"'"---+

17 , 1.1 I~ 0.01 0 . 01

584

+---~-------------------------------------+---------------------+----------+-----.. -----+ 17.1.2 lcn~..,...,a,d!: I I 0.01 0.01

~-------+------------------------------ ------------+-----------------~--------+-----~-,-....--+------------~--+ 17,2 lf10H.t10BY1i:p1«D:, acero, I I l l• T<>K 'Dlcne: I I

0.01 I ...----+---------------------------------------------- -------+-----------.~-

17 .1.1 lo~ I I 0.01

0.01 I

--+ 0.01

+-------+----------------------- ------+-----------------~--~--+---------------+------~---------+ 0.01 0.01

+·-------+----------------------------------------•--------------+------------+-------------+ 17.3 , • .._..;.... PMCK I I 0.01 0.01

+------+---------------------------------------+-------------... -----•-----... -------+----------+

~-------+--------------------------------+--------... -------------+-----------+----------+ IHOMep I H8HN8H0BaJ1K8 noKa!SaTenA I HOHep I ;!la!DDle Ha I DpMpOc,, (+)/ I ;!l11H11He I I Cl'POXH I I DOJICH8HKM I OTllB'l'H)'I) ~TY I CtDmems:e (-) I Ha Ha.Qa.110 I I I I I I aa o"qeTJmll I oH&THor-o I I I I I I nepMo;II I 1'0;1111. I +------+--------------~----------~~------+--------~----~- -----------+---~--------+--------~----+ 1 2 3 4 I s I 6 I +----+---------------------------------""Tf--------,------------+-----------+-----------+----------+ 11 I I

I •allflt1laCJal ctopmpoaaHHW:e peeepeu Ha BOBMoma.te no'l'epx, lacero, Je ~OK ,zxcne:

18973351 I I

7352321 I I

11621041 I I .......... _..,.. ... _________________________________ +---~------. -- _ ___., __________ .-+-----------+--------+

11.1 lno ccy;11a><, ccyp,oll M npcpa,,RaRoii "He>i: !Sa;11<>m1<eHHocTH 18892781 7487231 11405561

+------+------------------------------------+-------... ----------+---------------+---------------+ 11.2 lno KHYN 6anaHCOBYN ax'l'MBaH, no xo'l"opWH ~cTBye.T pHatc I I 25931 1·1001 149-3(

I 1--- l:lD"-· " npo- -- I I I I I +-----+-------------------------_..._....-------------~------+--------------------+------------11.3 lno ycnoa1UDC oOR!SaTam,cTaaH xpa,IIH'l'KOr<> xapaxorepa K 1.1eHH1D< 110 . 2 I 54641 - 145911 200551 I I 6YKa.raM, npaaa ua ICO'l'op,re YJ:IOC'!rOBeJ>AD'1'CR ,ttarrOl!IMTapHAHM, I I I I I I I Ma y,11os.ne'l'BOPRDlf;JIMK Jq»t'l'epHJD( Ba.HK a Pocoor, O'J!pazE!HHl,ZM Ka I I I I I I I BJJe!Sana>1coaux c,...,.,ax_ I I I I I .. . ... -.... -•-·,..----r-.... . ---- , .. ,_ ______ ..,. _____ -+------------------------+--------+----------+ .. -------------+ 11.4 Jno.q onepalVO( Q pesHJ1,eHTaHJ1 oipl'QpHIIX ttoH 01 o I 01 +---f----------------------------.... - ·-+---------------------+--------+------------+----- . ----

+---....,.. ____ .,. ____ .. _ .. _______________ ...... ______ , ------+---------+--------+------+------.... --+

IJto,mp 1 Halmmlo .. -. ~ I Si•~- - I :llnff111n: I .S•a•...ae I ba",..... I 1~iac I I 09'l'e'l9lpl ,....,. I •• AA9F 4 I 11a -~, I - iR,a.,.,-., I I I I I ~ I O'll'Cft'OIDQJO I ~o..,_, I I I I l1m a.AMII Dapran. 111• •• .. apra.na 111• wpx -mpwaaa I I I I I o, ow••1toA I w 09'al9tt:ai I DIii' lll'newMGX I I I I I I I I I I J01.0'7.2D1S 101..oa.201& 101. 01.2115 101.10.20141 I -------------------,~-------------+-- ------... ---... --.. -+------.. ·---+---------------+-------... -.---+

2

+-------+---... -------·-----,------+------------------·--+-------+---------+--.. ----------+---------+ 11. I-••-, .-.JO>"I. 17 8H2HP.OI 7'41247.01 0.01 0.01 I I I I I I I --------------.............. ,------,-+------ _____ , ___ ....... --+ ... --------f--'------+-----+ 12 I I I

1..._.. ISU ........ ......o• M ....._. _ _.. ... aammdi !DOM......- ,amt .P.oit ... DOIID ..... .......,__ .....,..,, 1-..PJ11. I

5DIUH.JII I I I

... , ' I I

o.of I I I ..,.__ ___ .. ....,_._ ____________________ ... _.,.-+------- ------,,~-+------------... ·--+------------+-------

13 tao .... .-. ... _Cla9_.. __... uo Iii .. _ ID, srp....., 1'7 11. 51 13. 21 0.01 0.01 I I I I I I I ----------------- . .._ .... -------,---------~--------+-------+----------+-------+

1 . GoptCHpOBalllle (,110RB1UICJJeHM9) peaepBa B OT'leTHOH napxo,qe ('ftlc. pytS.) " scero 4 999803, s TOH 11:Hcne BCJie,ACTBHe:

1 .1. •"-"a"" ccy;11 2012536;

1.2. H8HeHeRHA 1c:aqec'.l'Ba ccy,A 2306107;

1.3. JUIMRHeHJUI ot,HL\HiilJlbHOI'O xypca HHOCTpi&HHoii: Ba.Jlll'rY no OTHOm&IDm x pylima, YC'l'&HOBneHKOI'O BaHXO~ PoCCIOI 34106;

1 , 4 • 10111X npK'DIH 647054.

2. Bocc'l'aH08Jl911Me (YN&Jllt1QUDfe) paBepea B O'l''l&THOM nepHo,qa (\t'IIC. py(S,.), aoero 4251080, • TOH 1.1Hcna acne,:i,cT•xa:

2 .1. cmtCaJDm OesHa,llemDDC ccy;q O;

2 .2. noram:BHHR c:::cy,11 1891865;

1758410;

~-;;j~i;;~~i!'aJlbHoro K)'pCa H'.H:OcTp a .HiloA: aaJIIJ"J'W no oTKomeHHJO JC

6aKKOH POCCJ.01: -;6tJ; ---- :~eBK'I A.M.

Saepeaa E.B.

585

BaHJCOBClt&R OT~QTHOCTL

+-----------+------------------------------------+ IK.0,11 'rllPP'ffapHH I Ko,11 JCP8.liM'l'HOA apraHM!!laqHK (t:,uDlan:a)

I no Ol<ATO +----------------+----------~---+ I I no OKIIO I perHC'l'PIU,lllOHID,IK I I I I -ap I I I I (/nopsQDlOBllli HOHep) I +------~-----------+------------------+ I 45286560000 IBOBSB74B 3470

+----------+-----------+-----------------+ CBE;l!Ellllli OB ()BllSATEJll,lll,Dt HOPMA.THBAX H

0 D0ICA3ATEJIE •HIIAIICOBOI'O PY'iArA (ny6ma<y- ._,

Ha 01.07.2015 l'O,Qil

Xpe,IIBTHDX opraHN!laqKJI lua.tKoHepHoa oCSm.ecTso To:A:oTa BaJOC I AO ToAo<ra Bame no~~o&Yil: a~c 10902B r.Mocncaa, CapeCSpSDDA:ec:IUUI aae., ,11.29

ICo,q

topm no OICYJI 0409813

Pas,qen l. CB8,118111Di1 oe oesrsa!rem,HKX. HOpMa.THBax

B npoJ.te.HTax

+---+-----------------------~-- . +.------- ------- --·----------------------------------------. + (HOHBp HaMMaHDBaHHe llOKaaa~enR Hoxep ffopNa.TIIBHoe I ~a~'l'K"iecRoe sHaqeHHe I I nOROHeHKR aHa"feHHe ,------------------- -------1 I n/n I J

I Ha 0TqeTHY1D I Ha Ha~a.no 0'!'1ile'ftl0ro I I ,qa,ry I ro,11a I I I I +-----+----------------------------- --------------------+-----------t--------------t,.--- ----------- ----+

I 1 2 3 5 6

+----+------... ---------------------+--------... -----------+-------·~· --------------+------------------+ JHopkilTHB ~OCTaTOlUIOC~ Oasosoro 1C811H~an:a (Hl.l) 17 5.01 15.51 13.SJ +------+--------------------------------....,._ ___ .. ____________ --+------.-----------------+--------------+

2 IKopNB'l'MB ~ocTaTO"DIOQ~N OCMo:anoro XAIDftana I ISaHXa (Hl. 21

I 17

J 5 . 51

I 15.51

I 13. 51

+- ----+------ -------------------------+---------------~---------+-------------- ----+------------- -+ 3 IHopMa~HB ,11oc~a'rO'UIOc'ftl codcTBeHHHX cpe.QCT&

I (J<aDJftanaJ ISaHKa (HOpNHHB Hl. 0) J 17

I 10.01

( 17.gl •---~--------------------------------+-----------------+.-.... ----------+--------·-----+

4 IRopa~JD ~ocTaTo'IDIOC'l'M. co~CTSQHHHX cpa,11cTa I (JCamtTana) HeCSa.HJCOacxoii JCJ)8.,IIN'l'Hoii oprcuaca..-, Jmceazr.aA npaBo ffil o~co;raneHHe nepeao,qoa "8Hemt&XI Jcpe~CTB eea OTJCplft'HH eaHKOBCICIIX cqe~• M I )CBRSillQIIIX c KMNK""""' !5~DBCJCHX on~ (Hl.3) I

I 17.61

------------+

+-----+---------- ·- -----------------+-- ------------ --+----------+--------- --------......_,_ ______ _ 5 IHo.p,a'l'IIII Ml'IIOBeHIIOK JIHJCJIH,QHOCTH !5aHJ<a (H2) 17 15.01 152.91 1108.51

.-.-- -+-r---- --------------------+-- ----------------+-------------+----------------+-------------+ J 6 IHopNa ..... ""'~ nmcsH,QHoc!l'M 1Si1H1<a (H3l 17 so.01 265.21 442.11

------------------------------.... -------------------+---------+--------------+-----·-----------+ 7 IHopca..,.. ,qa11roapo'iDIDK _.,.. 5amca (B4) 17 I 120.0J 90.01 07.8) +--~------------~-------~- ------------- --+~- ---------+------ -~--

1 B IHop,aTHB MaJCCKMBJU,HOro pa,,Nepa pxCl<a 17 25.0IHalCCHMaJII.Hoel 21.41Ma1<CHKam,ROal 9.BI I IKa o,QHoro ,.._,. HDK >w,my CIIRHHHI.OC I 1-----------------------1--------- -1 J Jaa.._.,.os (H&) I IMHHMMam.Koe I O.O)Mlano,am.Hoe I 0.01

+-----+----------------------------------+------------------+-----""-----+--------------~--------------+ 9 )Ho_.....,. IIGU<CIOGUl>,Horo pal!Hepa ><pymua

)xpe.llK'rff>IX pxcxpa (H7J I 17

I BOO.DI

I 74.91

I 30.BI

+----+------------------... ---------------+------------------+---------+-------------+-------------------+ 10 IHopcaTHB MaKCMNBJUi,Horo paSNepa Kp&ANlf'Oa,

I OaKJCOBCJCHX rapa!R'ldl K nopy,DffeJibC'l'a, (npe.iiocTaBnelDGIX OaKICON CBOHN r,iac~HHKIUI I (axqi10HepaN) (H9 . 1)

I I I

SO.DI

I I I

0.01

I I I

0.01

+------+----- ---- ----------------------+-------- ------------+--------------- ---+------ ------+ 11 (Hopa'l'>IB =soJCYDHQII BBm<'D<H>l p>1cxa J I I I

Jno IOlcaji,q"JlaN !5aHJCil (HlO . lJ 17 3.01 0.21 0.2)

+----+---------------.. --------------------------------+-.,..---------+--,------------+---------------· 12 IHopoa,'fflll Kcnom,soaalDUI co!ScTB&HlWX cpe,qc .. a I I I

I (JCilDHTanaJ ISaHxa .QJlR npxo!Spe..,......,. ~ I I I 1(.QQZlellJ ,qp- ,....._..,....,. m,q !Bll!I 17 25.01 0 . 01 0.01

+----.-.-.-------------- -·----+-------------------+---------+-------------.. +---------------+ I 13 I HopteaTHB coontomeHHA cyllNII JIHJCBH,Jitll,IX axTKBOB I I I I lcpo- KCDOJU18HHSI a !5maaiimte 30 ""'1eH,l!llp,GDC I I I I J.,qHali " eyHNe o&lsaTem.CO'B PHKO (H15) I I I

+----+---------------------------------+--------------+---... ------- -+--- --------------+--------- -------+ I 14 IHopHa~KB JIHJCSMAKOCTH H80aJUCOBCJCOH xpe,ir.tTHOA I lopraJD18~, MM~ n:paso Ha ocyu.c1:PBJUnD1e I 1aepeso.110• ,qeHaJD<WX cpe,qc,ra ~ • ., O'l'l<plffHII I I eaKKOBCICXX Clilli!TOB K CBA:!ta.JOGtX: C HHIOI JUIIIX.

J JISa>tXoacl<kX ~ (H15.1) +------+------- ------·--... ----+----------... ---------·-+---------- +------------------_...,.. ____________ ..,. _ _..,. I 15 I HopNa'l'HB NBICCIOGUJbHoii COJIOICYJllloli: se.JDNHHl,1 I I Kp&.AN~• ICJIMe~aN - yqac'J'HHJCUI paet1aToB H2l

( )15illlepme!OCa paa,ie .. oa (H16)

•----+-----------------.. -------------------+------------------+---------+---------------+-------------------.. --+ 16 I ffopNa'l'KB npa~ocTa.BJieHMR PHKO OT cmoero MHemf

)N !la csoH C"iteT xpe~TOB Sa~, KpOKe I JCJDt:eHToB - }"il&C'l"IOOIOB pacve'l'oa (Hl 6 ~ 1)

+-----•+-----w--------------------------...------------+------------------------------+------~---+-----------------•------+---------------------t-1 7 1 HO}»IBTHB MHIDDGIJlll,HOro COO'l'HOll'eJDUI paaxepa I HnO'l'aqK()I'O ~ H o&.mm sNMCCKK

loll~ c KnO'l'e'<JDIH DOJCPW"'KeH (HlB) • ____ ....,_____________,... _________ ., ______ +-------------------+----... -... . --+----------------+---------------t

586

Pas,:s:e.n 2. MHt~ o pa<NaTa noacasaTenR 4:JHHaHCoBoro p1,1qara

Pas,:s:e.n 2 .1 Pac'QeT pa~epa danaHCOBWX &ICTK.BOB K BHeC>anaHCOBlitX ~ e dosalOdl no~ pacxoM .AJU1 pacqe~e noacasaTen:R 4:JHHa.Hcoeoro plilQara

+------+-------------------------------------~----~--+------------------------------+-------------+ I HoNep I HaHMeHoBaHMe noacasaTenR I HOHep I I I I I IIOA'C.HBKHA: I C'yHNa. I I n/n I I I I I I I I I I I I I I +------+----~-~------~--~---~-- -----------... --0----------+------------+ ! 1 I 2 3 I 4 I

•------+----------------------------------+------------------------+-------------+ I 1 I Pa.swep &K'l'JI.BOB a cooTBeTCTBHM c dyxttan.~apcKHK I I 529238041 I I GanaHcoK (IIYClmtKYexaR 4,opos) , ece,:,o I I I

+------+--------------------~------------------------+-------------------------------+------------~-+ I 2 fDonpaaxa e .. aOl'H BJIOJreHHK B xaIIMTan kpB.tP(THHX, I (Ha npHMeHHMO I I f tJ01aacoe1tz., c~e:YX Hmt mwx opraHMsa.JJ;HA, I ) ,IPJR oor .. eTHOCTK I I I o'l'q&TJDR ~a.HHl&e xooroplilX BKJIJNaJOTCB e ICOHCOJtM- I I xpe~THoK I I I )INJ)OBaffHlll) tJ01aHCOBy.) OT"leTHOCTb , HO He I I opra1DCSa1.J.MM I I fBJCJDNUJTCH e pa<NaT Se.JDWKH1,l coC>cTeeKHLDC ape.JIC'l'B I ! Ka.K xp~ecxo- 1 I I (xallK'l'ana), odRSaTen11HKX HopMaTMBOB K paswepos I I :ro JIK1¥! I I I (JDDOl'l'OB) OTKP"""'""' Ba.JI10THHX IIO~HI<HH 0a.HKOBCICOA I I I I lrpynm,l I I I +------+--~~-------------~-~--~------------+----------------------~-----+-~~-----+ I 3 I Donpaexa B 'l:aCTK IH~aparx: aKTHBOB, OTl)allaetOIX I I O I I Is cooTBeTCTBHH c npaBKnatOI dyxran."l"epcxoro YQeTa, I I I I I HO He BKJDJ'l,laeHYX B pacqM' noxasa"l"e.m1 tHHaHco:eonJ I I I I lp...,ara I I I +------+---------------------~--------------~------+-----------------------~--~-+- -----+

4 I nonpaaxa a «aCTK npo,u,ao.QH>Dt tKHaJ1coBJ.1X O I IXKc<rpl/lfeHToe <n•Kl I

+------+-----------------------------------------------+------------~-------~~~-+---------------+ I 5 I nonpasxa a ""CTK on~ KPBWITOBaHKR I I O I I 1~- 0]1Jtara>a< I I I

+----+------------------------------------+------------------+-----------+ I 6 1nonpamca a «aCTH npKBK,teKHR " ,cpewiTHOKY I I 42093 I I I &ICBKBaJJeffTY ycnoeHWC odsma~em.CTB tcpa~TKoro I I I I lxapa,c.,epa I I I +----- ------------------------------~-----.+~-~------~----------------+-----~--------+ I 7 IDpo..,.... nonpa,,""' I I -158052 I

+------~-------------------------------------------+----------------------------+---------------+ I 8 JB&mAHHa. da.n.aHCOBlilX a xTHBOB H &He6aJiaHCOBIU. 17 I 52807 845 I I I irpaGosaHJdi: no;q pHCKOH c Y"e'l"OH nonpaaox ,qnR I I I I I pac .. eTa noxasaTeJul tH11aHCOB0:ro p:r.nara, Jft'o:ro: I I I

+-----+-------------------------------------+----------------------+--------+

Pas~en 2.2 PacqeT noxasa~enR 6HHaKCOBO:ro pil,Nara .... c.py<S.

+-----+--------------------------------+------------------------+-----------+ I KoHep I HaMKeHOBaHHe noxasaTenR I HOHep I I I I I IIOHCHeHHH I c- I I n/rr I I I I I I I I I I I I I I +------+~-----------------------------------~~-~---+--~------------------------+---------------+ I 1 I 2 I 3 I 4 I

+------+-----------------------------------------~--+---~~--------------------+---------------+ I I I PM:cx no Gan:a.1100&:l,DI aK'J.'HBaH I I I +------+-------------~-------~~-------------~-~--•------------------------------+-~----------+

JBeJDAHHa C>ana.HcoBLOC. ax"l"HBOB1 ace:ro : S2802438.0I

I I +------+--~-----~~~-----------·~-~~--~--+------------------------------+~-------------+ I 2 IYl<e,a,m.._,. nonpae1<a Ha oy>tNY rrousa .. ..,,ali, 17 36686.01 I I IlpKHHNileMlilX B )'HeHLmemre BQ.DH1D0Dil HC'?'oqJGDC.oe I I I loCHOBHoro xanMTana I I +------+-------....-------- - ~~-------------------~--+------------------------------+---------------"+

3 IBeJDAHHa 6aJ1aHCOBI,1X axTHBOB no~ pwcXON c 17 52765752.0I I yqellf'CN nonpaslCN (p:a:SHOCTb cirpoM 1 w 2) , H'?'o:ro : I I

~~----+----~-~---------------~--------~~-+-----~--~~-----~~---+--------------+ I I I Pffc.K no onepaJ.OIRK c n•K I I I +-----+------------------------------------+---------------------... --+-----------+ I 4 I TaJCYllllCH KPawiorlGlit p><c1< no onepaLl><RK c n•K I I O. 0 I I I (s a. B!l'leTON nonyqa!OlOA sapliUV'IOIUIOH Hapax) , I I I I IBce,:,o: I I I

+------+-------------------------~------------------+-----------~-----------------+---------------+ I 5 I IloTe~am.HIIII ,q>aW!THllil pHCIC Ha ,couorparew.ra I I O. 0 I I I no onep,._ c n•K, acero: I I I

+------+-~~---------------------------------------+--------------------~-------+-------------+ I 6 J n onpaexa Ha pa8N8p HONH11am.naii. cyIOD1 I I a COOTBe'J.'C'1'BMM I I I npe.qocTa.sneHHO~ odacneqeKffR no onepa~ c I Io pocmdl:CJCMHK I I IIItiK, 110,1111ezaiq,eii CnHcalOIIO c 6aJJaHca B I lnpaBIUlaNH I l I COO'J.'Be'J.'C'J.'BMH c npaBHRaNH 1'yxra.n.'l"epoxoro yqaTa I I dyxranirapcJCO:ro I I I I IV'<Ha I I I I I HenpKMeKHMO I

+----+------------------------------------+----... ---------------+--------------+ I 7 (Y11e~ nonpaeaca Ha ayi,ocy nepaqJt:c.neHHoK I I 0 . 01 I I aap.:aQHolDIOK Map:DI s yc~aHO&neJUDDC cnyqaRX I I I

+-----+------------------------------------------------+------------------------------+---------------+ J 8 • I IlonpasKa s qacTH orpedoaalDIA" daHxa - y,la.CTIDIKa. I I O. 0 I I IIUDCpMJn'a 1e Q.OHTpan:&Howy JCOHTpareffll!'y 110 ucnoJU1eH1UO( J I I I a,,ienolC KID1eHTOB I I I

+----+-----------------------------------+-----------------------+---- - ------+ I 9 I nonpae,ca .u,,s, y,,eTa xpe,!IMTHOJ:'O pKc,ca a o..,.omelDDI I I O. 0 I I I daswcHo:ro ( Oasoao:ro) a xTNBa no s~eHHWM I I I I I KPBWITKWM ll<l>K I I I

+------+---------------~---------------------------+---------------------------+------~-~----+ I 10 IYl<e,a,ma-,,R nonpaaxa B "a°""' e~eHH>ZX I I 0 . 01 I I KPB,JP<THIDt n•K I I I

+------+----------------------------------------------------------------+

587

11 l:BeJIKvma pNCKB no n•H c r,i:eTOH nonpaBOK 0.01 I (cyNNa c~x 4, 5, 9 Sa BW'lil&TOK cTpOx 7, B, 10) , I

'"""'"°' I +---+-------... -------------------------+----------------------+---------+ I I I PKCK no o~ ,cpe.wlTOBilJOUI 1.1,elDWMK OYKBruat I

I I +----r---------.. --------------------------+------------------+----------+ I 12 ITpallaaaHIGl no on- xpe;QKTOallJIMR L1eH>WMK I I 0.01 I I~ (lies yqau HH'l'MHra), ecaro: I I I +~----+----------------w------ ·-------------------+--------------------------+---------------+

13 1nonpa.axa Ha Be..n:sAHffY H&TTKHI"'a ,1le.K8JllloA 1ilaCTH

l(TpeOoaa.HHK M oOR8a~an1=1c~s) no onepalOOIN

I xp8J:IJ(T0Bi1HMSI QeJIJGZNK IS)'Nanuel

0.01 I I +------+-,...-------------- ---+-----------------------+---------+

14 1Bem<"101& J<pe,IINTKo,:,O p!<C><a Ka JCOH'l'pa:raHH no I I 0,01 lone- J<pe,llllTOBaJDUI LleKHWKM !!y><u'!IHH I I I

+------+-----------------------------------+--------------... --... ----------+ I 15 IBe11HV1Ha pMCKa no rapaHTKAKwM onep"Ll)IJIM I I 0,01 I l,cpe.1Pl"'OBIIHJGI Ll&HH>ZHK !!y,caraKK I I I +-------------------------------------------------+--------+ I 16 ITpe!loallJIMR no onep"Ll>UIM Kpe,IINTOBBHNK LIQHIGIKK I I 0,01 I llly,,ar&HH c yqe,rox nonpaaox (cyHNa CTp<>X 12, 14, I I I I 115 !5a B>NeTOK CTp<>ICH 13) , ll'l'Oro: I I I +------+-------------------------------+--------..----------.....,.__ _______ _.,..

PKcK no ycnosHJJH oOR!la'l'&JibCTBaH ,cpe.wlTNOro xapaxirepa (ltPB) I

I I +----+-------------------------- -----·-----------... +----------_...._.

I 17 I HOHKHa.m.HaA a&JDNHHa pMCKa no ycnoaHl,D( 17 420928. O I I I o0RSaTem.C'1'BaH JCpe.lPf.'!'HOI'O xa.pa11:orepa (lt'.PB •) , I , I I l•cero: I I +------+----------------------------~------+------------------------------+---------------+ I 18 1nonpaaxa s "acTJC -eKelDOI J<OStt,Go,eK,ros I I 378835.DI I 1-AK"'Horo 31CBMB&JH>HTa I I I +---+-------.. -------------------------+---------:---,-------+-------------+

19 IB81DNH11a pxcKa no yanoeHNK o!!Raa~.,,..cTaa>< 42093.DI fxpa.1PlTHDro xapaJCTepa (IC.PB') c yqaTOM nonpaeox I I (paSHOC't'b CTpoX 17 K 1 B) , MTOI'O: I"

+------+------- ------------ -------~~---------------------------+-----------+ I I 1 ICanK'l'a.n pKCIEA I I I +-----+-----------------------------+-------------------+--------.. --+

20 IOCHoa11oA XanHTa,J 17 8692669. 0 I

+~ ... ---------------------- ---------,t;-----------... -----+------------+ I 21 IBeJDNJOla 0aJ!aHCOBWX &JC'1'HBOB M BHe0a.J1&Hco•1ZJC 17 I 52807845.0I J 1,pad011alDdi no;11 pMc:xOK ,1111,r pac'<eTa noKa9Harur I I ~ I I IIKllaHCOBOro pJ.Nara (cyHNa c,rpox 3, 11, 16, 19), I I I I lacero: I I I +------+-------------------·------ -+-------------------.+--------+

I no~&ea'!f9Jtb tKHaKcOJ1oro pwqara I

I +-----ti--------------------------------------+----------------+-------------+

lnoica~a'!'am. tKHaHcoBoro p1Aara no Base.,m III 17 16.51

~~:!:~~~K~-~~~~-~~~~------------------!-----------------------------+------~------!

H .

588

KpelU<'l'HoA opraHMsaW<H

BaHXOBCKa.lil: OT1:leTHOC'I'h +-------------------------------------+ 1 Koll TeppMTopID< I Koll xpe.iu,THoii: opI'aHM3811,KK (4D<m<a.na) I

I no Ol<ATO +------------+-----------------+ 1 I no OKnO 1 perKC'l'J)llV.IU>HH>lii I 1 1 1 HOKep I 1 I 1 (/nopJIJIKOmdt HoMep) I

+----------+---------+------------------+ 145286560000 180858748 1 3470 1 +----------+-----------r----------------+

OT'!ET O ,!(Bla<EHID! ,!(EHEJ!JlID{ CPE,!ICTB (nyOJJMJCyeM,u topwa)

Ha 01.07.2015 !'Ona

AltlJ)roHepHoe oO~eCTBO ToRoTa BaKK/AO ToAoTa BaKX Il01:ITOBl:ill aJJ;pec 109028 r~MoCICB8, CepeOpRHHl:leCKBII HaO., )l.29

Kon top"" no OKY,11 0409814

KBapTaJI&Ha.A:/ronoBaR.

'l.'Y:c.py6. +----+-------------- _____________ ..,_______ ------------+----------1 HoMep I HaHMeHosaHHe cTaTeM I Ho11ep I ,QeHe:awe noToKH I ,r:teHemil:ile noTOKM I I 1 I ,,....,,...._ 1 sa eT..,eTmll'i ......., I "a a,oTBeTCTB}'Dllldl I I n/n I l I 1 napJ<Qll npomnol'o ro11a I +--------------------------~------ ----------t--------- . ------------+ 111 2 l 3 I 4 l 5 I +----+---------.... ------...... ------------------+---- . ______ ... ______ . -.-----------+----------+ 11 llbtc'l'He JJ;eHezawe cpe;a;cTaa, noJJY'[eHHYe oT (Hcnon&soeaHHHe B) onepa1.1,MOHHOM .neRTen&HOCTH +-----+ ... ------------- -----------+----------------~--- . ---+-·----------+ 11 .1 I ,IteHe:ta-iae cpeJJ;C'l'Ba, no.nyqelUilil:e OT (Hcnon&sosaHHl:ile B) I I I I Jonepau.uoHHotl ~eaTen&HOCTM .no HSM&HeJ.Ddi a onepaJ.t"OHHliDC J J I I (axTMBax M oORsaTenhcTsax, Bcel'o, 18 11051541 8422411 I la TON 'll<CJie: I I I

+----+-------------------------- -------t------------- ------w-+----------------+-- --+ 11.1.1 lnpoueH'l'H nollY'[eHIILle 18 I 38706611 30879491 +-- -----.... ------------- ·-------t--------·· ~--------------------------------+ 11.1. 2 lnpOUWlTW ynJia ... eH!ILle 18 l -20293241 -14920351 +------+------------------« 11. l. 3 I l<oMMccm< nonyqeHIILle J 8

+~-----+------- -------..... ----+-------------11,1.4 IKOMKCCHH ynna~eHHHe 18

---------+---------+ 13821 --------~-------+---

-994651

715111 -+

-105261 l

+ -------...------ +-----~~---------------~•--------------------+-------~--11.1.s lnoXC)JlH sa BHt:leTOM. pacXOJJ;OB no onepaUM.IIM c !p:HaHCOBIIIMK I I laJCTHBBHK, oue.irnBaeMmilK no cnpaBeJJ;JIHBOA CTOHMOCTH ~epes I I lnpHCbm& MJTK yOhlTOK, MM.eDIO,DdMCR B HaJIKWOC. JUUi npo.namt I -----------------------------11.l.6 lnoxoJJ;w: sa sl:NeTOM pacxoJJ;oB no onepallHDI. c ueH!il,JJ,Gt 1 I OywaraMK, yJJ;epzMBaeM&ll,IJ,I .no norameHHR

l 1

01

--- ·-------------t I 1 o l l +---... -+--------__,........ __________________________ ..,..__ _ _ _.,._ ... ___________ +-----------+

11.1.7 \noxo.ttY sa m.NeTOM pacxo.nos no onepallHm.t c HHOCTpaHHoR I f I I I I BaJDJToii 18 I 751 405 I +-~~-i, ~--------------------------t----~--------~---+------~--------t-- -----1' 11.1.8 lnpo""e onepaUMOHHWe noxo11w (8 I 1483431 406991 ... ----+----------------~---------------------+--------------------+------- -----------+ J 1.1. 9 lonepauMOHHWe pacxonY I 8 -5760891 -495665 l +----------------- --------+------------ ---+ ----+------~-------------+ 11.1.10 lpacxon (B09MellleHHe) no Hano!'aw J 8 1 -210429( -201M91 +------+-----------------------------------------+----- -------------------+-----------11 .2 IIlPffPOCT (cHJmeHHe) qJ/ICTWX .neHezHJ:,[X cpeJlcTB OT onepaUMoHHWC. 1 1 1 l J laJCTHBOB H o0R38TeJihCTB, Bcero, 18 I - 839253 l -849844 l l I a TOM T:IHCJie: I I I I __ ..,.___ --·----------------f.---------11.2.1 l'IHcTHK npMpOCT (cH1mem1e) no oORSBTen&HMM pesepsmt I I I Ha CNeTax a EaH1<e PoccKK 18

----~--+-----------------1---l

35201

-+ I

-130 I +---.,._ ____ ... _________ ..,. ------------+--------------------+------------ -+- -------------+ 11 , 2, 2 I '<MCTwil npMpOCT ( c,uaceHHe) no BJIOZeHMRM B ue"""'e 0YJ,<arK, I l I 1 I I oueHHBaeMUM no cnpase.qmmoH cToHIIOCTH qepe3 npHOlilJJh I I I I 1 lMJIK yO!l'l'OIC l l 01 l

+----t--- ----------------------------------------------~---- --11.2. 3 l vMc'l'wli np,q,ocT (cmaeHMe) no ccynHol! sa110JP<eHHOCTM I 8 3987660 1 -36662121 +---+- ------------------------ -------------------+----------- -11.2.4 l'IMCT>III npHpOCT (cHMll<eHMe) no npmn<M aJCTMB8M 18 l -113911 -1930021 +----+----------------------- --... --+------------... --- .,,..--... --------------+-------------+ 11.2.5 fqMcTwl! np,q,ocT (cHMll<eHHe) no 1<PeJ1M"'""'• nenosMTaM M opovMM I I (cpeACTBaN SaHKa PoccKH Cl -t-----4-------------------- ------ ---------~--- -----+------ + 11.2. 6 l 'iMCTwil npMpOcT (c....,.eHMe) no cpencTBaM IIPYI'HX 1<pen1<T"""' I l 1 I lopraHK!latlldl 18 - 30299361 336403(

+ --------------------------------------------------------+----------- -+ 11.2.? l'lHC'J'wil npMPOCT lca""'eHHe) no cpe11cTBaM l<JIM&HTOB, He RBnRD- I I l I I lD!MXCR xpeltMT""""1 op!'aHMsaUM!iNK 18 1 - 16992901 27527911 +---+---------_ .. ________________________ ,...._.___________ --+--------------+ 11.2&8 l'lHcT.i.di np>q>oc'I' (cmaceHHe) no l)MKaHcoBI,D& oOR9a'l"en&cTaaM, I f I f oueirn:BaeMYM. no cnpaeeAJJKBoA CTOHMDCTH qepes npMOWJ& \ I I I Km< yOYTOIC I O I ~--~---+-- ------- ------------------------------------------+-----------11.2.9 l~KcTwil np,cpocT ICHH><eHHe) no B""1YllleHH><M 11onroehlld 1 1 l l I l 06H3aTenhCTBiUI l I O l I +----r---------------------. --------------------------..... ~+-------- ---+ 11.2.lOJ""cT>III np><poC'1' lc:>naeHHe) no npo"HM o0H3aTeJJhCTBiUI 18 I -898161 -796941 + -------------,--~-------------------- -+--------------------+------------+---------+ 11.3 IHTOI'o no pa3neny 1 (c-.. 1.1 + CT. 1.2) 2659011 -76031 +----+-------------- -------+-----------· -------+---------------f---------------1' 12 (qMCTae neHe~e cpeJJ;Cl'Ba, nQJlY'leJnme OT (HCI10nb90BaHHJ:iZe B} HHBeCTHUHOKHOA .nea:TenhHOCTH +---+-------------------------------.. -------+---------------+-----------------+-----------+ 12, l I npKoOpeTeHHe ueHIWX O)!Mar M IIPY?'KX 4iHHaH100BW< a1<T1<so11,

589

I OTHOCJmr;HXCII K KaTeropKM 11MMeDil,KeCH. B H.aJIK',lKK JUIR IlpOJlazK. 01 -+---~...------------~--------- ·----+-----------------------+------- :-..---+-------------+ 12.2 JBr.tpy1nca OT peaJIM3alllffl K norame1Dr.11 ueHHHX Oywa.:ri- M: JlPYl'MX 1 I I I I 4>HHaHCOB1Dt' altTHBOB, OTHOCIDU!XCJI. ]( XaTeJ.'OPMH 11HYE!Dlt)feCH. I I I I I e HaJ!lNIOt MR npo.11ami" I o I I +-------t---- ----------------------+------------------------~·-----·-+ 12. 3 I IIpKollpeTeHNe 11eHHYX OYJ<ill', oTHOCIIIIU<XCR >< 1<aTeI'opm< I I I I J I "YJlepmmaeMYe JlO nora:meHMst11 I I O I I +-----+-,---------------------------------------+----------------+------------·-+------------+ 12.4 IB"PY"><• oT noI'ame,u.,R 11eHHS1X Oy><ar, OTHOC"'11KXCJI I I I It KaTe:PopHM "yJJ;epZHBaeMLile JlO norameHHR" 0 I +-- --------------------~ ----------------------1----------+-12. 5 I IlpHoOpeTeHMe OCHOSHl:lX cpeJlCTB, HellaTepM.aBhHmt aKTM:BOB

I IM MaTepHanDHLIX sanacoB I 18

I I

I -46791

--------.----+ I

-72411 +-----+---------- -------------------+------------------+---------------+------ -+ 1 2 • 6 I B"PY"xa OT pe11J1Msa111Gt oCHOBHYX I I axTHSOB H Ma.TepHaJJhHHX 3anacoB

cpQJICTB, HeMaTep><&JlbHYX I I I 18 I 12311

I 11771 +----+-------------------------.-------------...... -- ------+---------------------+

12. 1 lllHBHJteHJtH nonyqelUU,le I 01 I +- -----------------------------+---------------~ --+---------------+ 12,8 IMTOI'O no pa3.11eny 2 (cywMa cTpox c 2,1 no 2,7) 18 I -34481 -60641 -+------·---------- ---------------------------------+-------------·-+ J3 l'lMCTHe ~eHemu,te cpe~CTBa, nQJiyqeHHYe OT (HcnonbBOBaHHHe B) tHHaHCOBOR JJ;ell.~enDHOCTH I +-----.... +--- ---------+------------- -------~----13.1 fB3HOCH" aJC.qKoHepoB (y1,1ac'l'HMKOB) B ycTaBllllR xam1.TaJJ I OJ +----+---------- --.. ------------------------------+----------------------13. 2 IIIp><ollpeTeHMe coelcTBeluu,1x aJClliO< (.11onel!), B1,1XYIIJ1e11HWX • I I I I I IY aJ<UHoHepoe (y,,acTH><J<OB) I I O I I -+~--+---------- . ---·-- --------+ ---------------------+---------.... ----+ 13, 3 I IIpo.11= collcTBeHHhlX axu><I! (.110Jiell) , auxynne""""' I I I I fy a><11><0Hepos (yqacTHHXOB) I 01 I

+------~--~--------------~------------------- ----------.--+------------------......._._---------+------ . ---+ I 3. 4 I Bwura'lJeHHHe .µHBHJleHJll,I I I o I I +-----.-.-.-----------------------... -- ... -------+----13,5 IMToI'O no pas.11eny 3 (<:YJIMa cTpox c 3.1 no 3,4) 01

---+ I +--.---+------ _____________ .... _________ ... _.......,..___ ... _____ ,

----,-.....+-----------·~--.-.- -14 IBnMa,u.,e ><S.WeHeH>III OWHll><aJlbHHX xypcoB ><HOCTpaHHWX I I IBaJDJT no OTHomeHHJJ x pyo.m::,, ycTaHOBneHHHX BaHKOK POCCHH, I I !Ha ~eHe:lJ.H&le cpe~CTBa H HX 3KBHSaneHTG 18 +---+---------~------ ----~--+-------------------+-15 1Ilpl1f)OCT (HCJ10JUi,30B8HHe) JleHezHYX cpe.n:cTB H HX SKBHBaneHTOB I B

I I

-197811

I I

30091 I -~-~~·----+-----~-------------.-+

2426721 16424 I +-----+--------------... ----------------------+--------- ·--------+--------------+---------------+ 15,l I

l~eHe~e cpe,n:c~aa K KX 3XBHBaneHTY H8 Ha~a.no QTqeTHOI'O

11'011"8 18 I

1459401 I

13430421 I

590

110.RCHHTEJibHAR HH<l>OPMAIJ;H.R K 6yxraJITepCKOH ( (j>uuaucouoii) OTqeTHOCTH

AO «ToiioTa EauK» 3a 1 noJiyro)J;ue u ua 1 HIOJIH 2015 ro)J;ai

591

AO «Touoma Gam<» lloRCHUffU!/lbHaR UH<j,opMat<UR I< npOMe3/CymollHOll 6yxzMmepc1<ou (</JIIHOHC060U) omlli!mHoCnlll 30

1-e noJtyzooue 2015 zooa (ace oaHHbze, ecJ1u He YK030HO UHOe, 6blpa:J1Cem,z e mblCRllax poccuucKux py6J1eii)

Co.n;ep:acaune

1. Bue~euue

Hacm.Hm;rui: Ilo.HCIIBTem,Hrur HIIq>OpMaIUUI HBJI.HeTCH HeoneMneMoii -ci:acThIO ro.n;oBoii 6yxra.rrrepcKoii (q>:miaHCOBOH) OT'JeTHOCTH AKUHOHepHoro o6m;ecrna «TOHOTa oaHK» (.n;anee - «EaHK») no COCTOHHHIO Ha 1 HIOJI.H 2015 ro.ri;a H 3a 1 rronyro.n;.He 2015 ro,Aa, COCTaBJieHHOH B COOTBeTCTBHH c rpe6oBaH.IDIMH YKa3aHIDI lJ;eHrpanhHoro 6amca PoccHiicKoii <I>e.n;epa:wrn (.Aanee- «D;E P<I>») OT 4 cemx6p.11 2013 ro,Aa N!! 3054-Y «O rrop.ll,l\Ke cocTaBJieHIDI Kpe.n;HTHhIMH opraHH3aI{IDIMH ro,AOBoii 6yxrwrrepcKoii (q>HHaHCOBoii) OT-ci:fuHocm» (.AaJiee- «YKa3aHHe N!! 3054-Y»).

B CB.H3H C H3MeHeIIBeM DaHKOM HaHMeHOBaHIDI (Ycnm oaHKa fihm rronyqeH 29 HIOJI.H 2015 ro,Aa), B HacTo.Hm;eii no.11cHHTen1>Hoii 3aIIHCKe ,AonycKaerc.11 HCIIOJib30Bamre rrpe)KHero HaHMeHoBaHIDI «3AO «Toiiora OaHK)) B rrpHMeHeHHH K cofihITHHM, OTHOCJIIIl;HMCJI K rrepHOJzy .n;o 29 HIOJI.H 2015 ro.n;a BKJllO-ci:HTeJibHO.

IlpoMe>KYfOqHaH 6yxra.rrrepCK!Ul (q>HHaHCOBIUl) OTqeTHOCTh 3a 1 rrorryro.n;He 2015 ro,Aa COCTaBJieHa B poCCHHCKHX py6JUIX H OKpyrJieHa c TOqffOCThlO ,AO qeJibIX ThlCJlq py6neii.

2. 06maB uu4>opMa~HB

2.1. ,!1aHHble o zocydapcmsennou pezucmpau,uu, 06oco6J1eHHblX u B11ympe1111ux nodpa3deJleHuHX u peumunzax Ea111<a

IlOJIHOe q>HpMeHHoe HaHMeHOBaHHe BaHKa: AKQHOHepHoe o6m:ecTBO «ToiioTa naHK».

CoKpam;eHHoe HaHMeHoBattHe: AO «ToiioTa EaHI<».

Mecm ttaxo)KJJ;eHIDI (10pH.n;H'lecICHii H IIO-q'J'OBbIH a,npec): 109028, PoccIDI, ropo.A MocKBa, Cepe6p.11HH1IecKa.11 Ha6epe)KHaJ1, ,AOM 29, nIDK 3.

EattKOBCKHH H.n;eHrH<p~o:mrr,rli KO.A (Em<): 044525630.

H,neHrHq>~oHHhrli HOMep HanoroIIJiaTen1>m;HKa (0HH): 7750004136.

HoMep KOHraKTHOro TeJieq>OHa: +7 (495) 644-10-00; HOMep q>aKca: +7 (495) 644-10-24.

A.n;pec 3JieKTPOHHOH rroqr1,1: [email protected].

A.n;pec crpaHHl.{bI (crpaHHI.{) B CeTH «HmepHer»: www.toyota-bank.ru; www.lexus-finance.ru

OcHOBHOH rocy,AapCTBeHHbrli pemcrpal{HOHHbIH HOMep: 1077711000058.

,[{aTa BHeceHIDI 3aIIHCH o co3,n;aHHH EattKa B E.AHHbIH rocy,AapcrnettHbrli peecrp 10pH,n;H1IecKHX JIHI.{: 3 arrpem 2007 ro,Aa.

Ilo COCTOJIHHIO Ha 1 HIOJIH 2015 ro.na rrpe,ACTaBHTeJIH naHKa rrpHcyrcTBOBa.JIH B 70 ropo.nax PoCCHHCKOH <l>e,Aepaumr H B 15 5 ,AHJiepcKHX l{eHrpax, qro COCTaBHJIO 100% DOKpE.ITIDl CeTH Oq>Hl{HaJIE,lll,JX ,AHJiepoR H yrrontt0Moqetttt1>1x rraprnepoB «Toiiom» H «TieKcyc». Y EaHKa OTCYTCTBYIOT q>HJIHaJibl H .D;OIIOJIHHTeJibHble Oq>HCbI.

EaHK tte JIBJilleTCH y-qacTHHKOM 6aHKOBCKOH rpynIIbI.

2

592

AO «Toiioma EaHK>> Iloncnume.rtbHan im<ftopAtall,UR K npo.me:»eymo11noii 6yxzanmepc«oii (<ftunancoaoii) om11i!mnocmu 3a

1-e nonyzoi)ue 2015 zoi)a (Bee iJaHHble, eCJlU He YKa3GHO UHOe, 6blpa:JJCeHbl 6 ntblC5fllaX poccUUCKUX py6Jleu)

2.2. Buobt Jllll(eH3uii, na ocnoaanm, «omopbtX oeiicmayem Ean«

ofillK HMeeT mru,emmo 1W P<I> N!! 3470 OT 21 MIOIDI 2007ii ro;:i:a 6e3 orpaHWieHIDI cpoKa ;:i:eHCTBIDI Ha

ocyru;eCTBJieHHe 6lUIKOBCKHX onepawrn CO cpe;:i:cTBaMH B py6IDIX H HHOCTpfillHOH BaJilOTe (6e3 npasa

npHBJieqeHIDI BO BKJia)]:bl ;:i:eHe)KHl,IX cpe;:i:CTB q_JH3WieCKHX JIHl.l;) 0: mru,emmo 1(6 P<I> N!! 3470 OT 28 OKTH6pH

2013 iii ro.n:a 6e3 orpaHWieHIDI cpoKa ;:i:eHCTBIDI Ha npHBneqeHHe BO BKJia,u;E,I ;:i:eHe)l(JffiIX cpe;:i:CTB q_>IDWiecKHX

mru, B py6IDIX 0: HHOCTpaHHOH BamoTe 0: ocyru;eCTBJIHeT CBOIO ;:i:eHieJibHOCTh B COOTBeTCTBHH c <I>e;:i:epaJibHI,IM 3aKOHOM OT 2 ;:i:eKa6pH 1990 ro.n:a N!! 395-1 «O 6lll1Kax H 6aHKOBCKOH ;:i:eHTeJibHOCTH» (JJ:arree- «<I>e;:i:epaJibHblH

3aKOH N!! 395-1 ») H ;:i:pyrHMH 3aKOHo;:i:arem,HbIMH aKTaMH PoccHHCKOH <I>e;:i:epaQHH.

IloMHMO JIHI~eH3HH 1W P<I>, BaHK ocyru;ecTBJIHeT CBOIO ;:i:eHTeJibHOCTb Ha OCHOBaIDlll CJieJJ:YIO~HX

nm~eH3HH H pa3pemeHHH:

• J1m.J:eH3IDI 60:p)I(eBoro nocpe;:i:HHKa, c0Bepma10~ero TOBapHI,Ie, cpbroqepcHbJe H omuroHHhie c;:i:enKH

B 6Hp)KCBOH ToproBJie N!! 1430 OT 8 ceHTJI6pJI 2009 ro.n:a 6e3 orpaHWieHIDI cpoKa .n:eiicTBIDI, BbIJJ:aHa

<I>e;:i:epa.libHOH CJiy)I(60H no cpHHaHCOBbIM pbIHKaM;

• ~eH3HH Ha ocyru;eCTBJieHHe reXHWiecKoro o6CJIY)I(HBaHHH IllHq_>poBaJibHbIX (1qmmorpacpW1ecKHX)

cpe;:i:CTB N!! 0021029 OT 11 mcrn6pJI 2010 ro;:i:a co cpoKOM ;:i:eHCTBHH .n:o 11 mm16pH 2015 ro.n:a, Bbl)l;aHa

lI;eHTpoM no JIHQemHpoBaHHIO, ceP™<pHKaQMH H 3a~ rocy.n:apcTBeHHoil: TaHHbI <I>CB PoccHH.

3AO «Toi1orn BaHK» iv HBJIHeTCH yqacTHHKOM cucTeMbI o6H3aTeJibHOro CTPaXoBaHHJI BKJia;:i:oB

q_JH3WieCKHX JI~ B 6aHKax PoccHHCKOH <l>e.n:eparurn, BKJIIOqeH B peeCTP 6aHKOB -yq:acTHHKOB CHCTeMbI

o6H3aTeJibHOro CTPaXOBaHHH BKJia)],OB 28 OKTH6pH 2013 ro.n:a no.n: HOMepoM 1004.

3. KpaTKaD: xapaKTepHCTHKa .r.eD:TeJibHOCTH JiauKa

OcHOBHbIM BH)].OM )].eJITeJibHOCTH EaHKa HBJIHeTCH p03}{Hq}i0e aBTOKpe;:i:HToBaHHe H

KopnopaTIIBHoe Kpe)].HTOBaHHe ocpHI-UfaJibHbIX mmepoB aBTOMo6HJieil: MapoK «Toyota» u «Lexus».

3a 6 MeCH~eB 2015 ro;:i:a npoH30IllJIO CHH)I(eHue aKTHBOB EaHKa Ha 4 501 109 TbIC. py6. (-7,8%). OcHOBHOH npWIHHOH nOC.ll)')I(HJIO CHH)I(eHHe p03HWIHOro nopT<peJIH Ha 8 505 954 TbIC. py6. (-12,64%) H

pa3Me~eHHbIX Me)I(6aHKOBCKHX KpeJJ:HTOB Ha 5 750 000 TbIC. py6. (-73,7 %).

CHH)I(eHue Kpe;:i:HToBaHHJI cpu3uqecKHX ~ ' npoH3ome;:i:mee H3-3a cna;:i:a npo.n:a)I( Ha aBTOM06HJibHOM pbIHKe B 2015 ro.n:y, 6bmO KOMneHCHpOBaHO pOCTOM KOpnopaTHBHOro nopTq_>eJIH. Kpe;:i:HTOBaHHe

IOpH;:i:WieCKHX JI~ - Oq_JHIUfaJibHblX JJ:HJiepoB 6bIJIO yBeJIWieHO Ha 7 569 286 TbIC. py6, ~o COCTaBJIHeT

yBenuqeHHe B 2,9 pa3a no cpaBHeHHIO c HaqanoM ro;:i:a.

EaHK npo;:i:oJI)I(HJI cne;:i:oBaTb HanpasneHMIO CTPaTerHH pa3BHTHJI, CBH3aHHOMY co CHH)I(eHHeM

onepa~OHHblX pHCKOB, B03HHKaIO~HX B CBH3H C HCnOJib30BaHHeM ycnyr 6aHKOB-rrapTHepoB MH npoBe.n:emrn pacqeToB no npe;:i:ocTaBJieHHbIM EaHKOM Kpe;:i:uTaM cpH30:qecKHM nu~aM.

3a 6 MeCH~eB 2015 ro;:i:a 6bmo OTKpbITO CBbIIlle 10 000 TeKyru;HX cqeTOB q_i0:3uqecKHX JIM~, CJMMa OCTaTKOB Ha KOTOpbIX Ha 01 HIOJIH 2015 r. COCTaBHJia 865 253 TbIC. py6., qTo COCTaBHJIO yBeJIWieHHe B 4 pa3a no cpaBHeHHIO c OCTaTKaMH Ha 01 HHBapH 2015 r. B cyMMe 218 758 TbIC. py6.

Ilo COCTOHHHIO Ha 1 HIOJIH 2015 ro.n:a o6JI3aTeJibCTBa EaHKa CHH3HJIHCb Ha 5 019 07 6 TbIC. py6. ( -10,3 % ), B OCHOBHOM 3a C"IeT norameHHH Me)I(6aHKOBCKHX Kpe;:i:HTOB. 06neM npHBneqeHHbIX cpe;:i:cTB OT

Kpe)].HTHbIX opraHH3a~ Ha 01.07.15 r. COKpaTHJICH Ha 3 043 583 TbIC. py6 (- 13,6%) no cpaBHeHHIO c

;:i:aHHbIMH Ha Haqano 2015 ro.n:a. CoKpa~eHHe o6neMa npHBJieqeHHH cpe)].CTB Bbl3BaHO CHH)I(eHHeM

aKTHBHOCTH Ha pbIHKe Kpe)].HTOBaHHH.

3

593

AO «Touoma Ham<.» IloncHumenbHWl umJ,opMau,ua t<. npoMe;m:ymo•moii 6yxz(IJlmepc1<.ou (<j,uHaHcoao,i) om11enmocmu 3a

1-e nonyzooue 2015 zooa (ace oaHHble, ecJlu He YK<l3aHO UHOe, Bblpa:»ceHbl B mblCR'lax poccuucK.ux py6Reii)

4. KpaTKH:i o63op ocuos no.n:roTOBKH ro.n:oso:i 6yxraJITepctcoii ( 4>uuaucosoii) oyqeTHOCTH H OCHOBHLIX UOJIO,KCHHH YqeTHOH UOJIHTHKH JiaHK8

4.1. Ocno6bl cocma6!lenua 20006oii 6yxzanmepc«oii (,P11nanco6oii) om11emnocmu

EyxrrurrepcKIDi yqer B EaHKe Be.n;erCJI B COOTBeTCTBIDI C '1pe60BaHIDIMH IloJIO)KeHliJI 1(6 P<!> OT 16 HIOJUI

2012 ro.n:a N2 385-II «O rrpaBHJiax Be.n:eHIDI 6yxra.nrepcKoro yqera B Kpe)J,HTI:IJ,IX opraHH3aUHJIX,

pacIIOJIO)KeHlll,IX Ha reppHTOpHH Poccmi:CKOH <I>e.n:epal.{HH» (c )J,OIIWIHeHIDIMH H H3MeHeHIDIMH) (.n:a.nee -

«IIoJIO)Kemre N!! 385-II») H .n:pymMH HOpMaTHBHl>IMH JJ.OK)'MeHraMH.

ro)J.OBWI 6yxrwrrepCKWI (q>HHaHCOBWI) OT'lerHOCTh COCTaBJieHa B COOTBeTCTBHH c YKa3aHHeM 3054-Y H

YKa3aHHeM 1(6 P<I> OT 25 OIITJ16pJ1 2013 ro.n:a N2 3081-Y «O pacKpbITHH xpe)J.HTHI,IMH opraHH3aI.\IDIMH

m11popMaQHH o cBoeii .n;eJ1TeJibHOCTH» (.n:anee- «YKa3rurne 3081-Y»).

4.2. 1Ipun14unb1 u Memoobt 014en1<.u u y11ema omoeJlbHblX onepa14uu

A1<.mua111

AKrHBbl rrpHHHMaIOTCJI K 6yxra,rrepCKOM)' yqfuy no HX rrepBOHall:am.Hoii CTOHMOCTH. B )J,a.1lbHeiimeM

:Same oqeHHBaeT aIITHBbI tta rrpeJJ.MeT o6ecl.\eHeHIDI H, B cnyqae Heo6xo.n:HMocrn, «popMHpyer pe3epBbI Ha

B03M0)Kffble IIOTepH B COOTBeTCTBIDI C HOpMaTHBHhlMH )J.OK)'MelITaMH 1(6 P<I>.

J(eue:,,cu1,1e cpeocmaa u ux :J1<.a11a(IJleHm111

B qeJIJIX cocTaBJieHHJI ro.n:oBoii 6yxramepcKoii ( «pHHaHCOBoii) oT11eTHOCTH rro.n: .n:eHe)KHI,IMH

3KBHBaJieHTaMH IIOHHMalOTCJI KpaTKocpoqHble BbICOKOJIHKBH)J,Hble BJIO)KeHIDI, CB060)J.HO

KOHBepTHpyeMbie B )J.eHe)KHI,Ie cpe,n:CTBa H IIO,n:Bepra10ru;HeCJ1 He3Haq:ineJibHOM)' pHCKy H3MeHeHHJI

CTOHMOCTH. ,l(eHe)KffbJe cpe.n:cma H HX 3KBHBaJieHTbl BKJI10qa10T CJie.n:yIOru;He CT3ThH 6yxrarrrepcxoro

6anaHca (rry6mncyeMoii «popM&I): .n:eHe)KHI,1e cpe.n:cTBa, cpe.n:crna B KpeJJ.HTHhIX opraHHJaqIDIX B 1(6 P<I>

(3a HcKJIIOqeHHeM ofonareJibHblX pe3epBOB B 1(6 P<I>), cpe.n:cTBa KpeJJ.HTHhIX opraHH3aqHH (3a

HCKJIIOqeHHeM aIITHBOB, IIO KOTOpbIM cyru;ecTByeT pHCK IIOTepb ). 06jJJaTeJibHI,Ie pe3epBbl B 1(6 P<I> He

paccMaTpHBaIOTCJI KaK ,n:eHe:>KHhie cpe.n:CTBa H HX 3KBHBaJieHThl B CBJ13H C OrpaHHll:eHHJIMH B03MO:>KHOCTH

HX HCIIOJ1b30B3HIUI.

OcuoaH111e cpeocmaa

Ilo.n: OCHOBHl,IMH cpeJJ.CTBaMH IIOHHMaeTCR qacTh ffMYru;eCTBa co cpoKOM IIOJieJHOro HCIIOJib30BaHIDI,

rrpeBbIIIIaIOru;HM 12 MeCRl.\eB, HCIIOJib3yeMoro B KaqeCTBe cpeJJ.CTB TPYJJ.a Jl:JUI 0Ka33HIUI ycnyr, yrrpaBJieHIDI

opraHIDaqHeii, a TaK)Ke B CJiyqWIX, rrpeJJ.YCMO'lpeHHbIX caHIITapHo-rHrneJIHlieCKHMH,

TeXHHK0-3KCIIJIYaTill.\HOHlll,IMH H .n:pyrHMH crre.QHaJibHhIMH TeXJlliileCIGIMH HOpMaMH H '1pe60BaHHJ1MH,

JIHMIIT CTOHMOCTH KOTOphlX rrpeBbIIIlaeT 40 ThIC. py6. 33 e,n:HHHqy 6e3 yqera CyMMbl H,[(C.

OcHOBHI,Ie cpe,n:cTBa IIpHHHMalOTCH K yqezy IIO rrepBOHaqam.HOH CTOHMOCTH. IIepBOHaqa.JlbHWI

CTOHMOCTh OCHOBHbIX cpe)J.CTB orrpe)J.eJIReTCR HCXO)J.R H3 «paKTHll:eCICH npOH3Be,n:eHHbIX 33Tp3T IIO HX

IIpH06peTeHHIO H rrpHBe,n:eHHIO o6'beIITOB B COCTOHHHe fOTOBHOCTII.

AMoprn3aqHR HaqHcJUieTCR no Mern.n:y paBHoMepHoro cnHcaHHR (JIHHeHHbIH Mero.n:) B TeqeHHe cpoKa

IIOJie3HOf0 HCIIOJlb30BaHHR o6'beIITOB OCHOBHhlX cpe)J.CTB, orrpe.n:erreHHOfO Ha .n:azy BBO)J,a B

3KCIIJIY3TaqHJO. CpoK IIOJie3HOrO HCIIOJih30BaHHR OCHOBHbIX cpe)J.CTB orrpe.n:eJUieTCH EaHKOM Ha

OCHOBaHHH IIocTaHOBJieHHJI IlpaBIITeJibCTBa PoccHHCKOH <I>e.n:epanHH ~ 1 OT 1 HHBapJI 2002 ro.n:a

«O KJiaCCH«pHKaqHH OCHOBHbIX cpe)J.CTB, BKJIIOqaeM.bIX B aMOpTH3aqHOHHbie rpynIIbI».

IIepeol.\eHKa ocHOBHbIX cpe.n;clB EaHKOM He ocyru;ecTBmmacb.

He.MamepU(IJlbHbte a1<.n111Bbt

HeMarepHaJibHbie aKTHBbl rrpHHHMaIOTCR K yqfuy IIO «paKTmecKOH (nepBOHall:aJibHOH) CTOHMOCTH,

onpe.n:eJieHHOH IIO COCTOHHHIO Ha .n:azy HX npHHHTHR K 6yxranTepcKOM)' yqezy.

4

594

AO «Toiioma Eamm lIORCHllnleJlbHllR UH<j,opAtllU,UR K npoMe;m:ymor.moii 6yxzlUlmepcKOU (</>IIHllHCOBOU) om'lenmocn,113a

1-e nonyzooue 2015 zooa (ece i>a11Hb1e, ec!lu 11e J!Kmano unoe, abipa:»ceHbl a 111bic11,11ax poccuuc,cux py6Reii)

Eam< onpe.l(emieT cpoK none:3Horo HCnOJib30BaHIDI no BCeM HeMaTepmlJJLHI,IM aICTHBaM, a T8.IOKe

HatUICJUleT no HHM aMopm3al(IDO, HCXO.z:V-( H3 cpoKa none3HOro HCnOJib30BaHIDI. AMOprH3~ no

HeMaTepHaJibHI,IM aKTHBaM HaqHCJUieTCH JIHHeHHLIM cnoco6oM.

Ilepeou;emca HeMaTepHaJibHblX aKTHBOB EaHKOM He ocymecTBJUIJiaCb.

MamepulUlbHb1e 3a,,acb1

MaTepHaJII,HI,le 3anacbl npHHHMalOTCH K yqeT)' no HX q>aKTKtieCKOH CTOHMOCTH. B COCTaBe

MaTepHaJII,HbIX 3anacoB yiIHTbIBaIOTCH pacxO,l(Hble MarepHaJibl H OCHOBHhie cpe.l{CTBa, Hcnon1,3yeMLie

MH OKa3aHHH ycnyr, ynpaBJieflqeCKHX, X03HHCTBeHHbIX, COllHaJlbH0-6bITOBbIX H)')KJl; CTOHMOCTI,IO .l{O 40 TbIC. py6. 6e3 yqeTa CYMMLI H,[{C.

MaTepmUil>Hbie 3anacbl (KpOMe BHeo6opOTHLIX 3anacoB) cnHCblBaIOTCH Ha paCXO.l{bl Eam<a IIpH HX

nepe.l{aqe MaTepHaJII,HO OTBeTCTBeHHbIM JIH:qOM B 3KCilJIYaTal(IDO. 3anac1,1 MaTepHaJibHblX u;eHHOCTeH

cnHCbIBaIOTCH B 3KCilJIYaTaQHIO no CTOHMOCTH Ka)l(,[(OH e,l(HHHQI,l.

06a3amenbcmaa

06H3aTeJII,CTBa OTJ)ffiKaIOTCH B 6yxranTepcKOM yqfue B COOTBeTCTBHH C ycnOBHJIMH ,l(OrOBOpOB B u;eJISIX

o6ecneqeHHSI KOHTJ)OJIH nOJIHOTbl H CBOeBpeMeHHOCTH HX HCnOJIHeHHSI. OfoI3aTeJibCTBa MOryT

nepeou;eHHBaTbCH no reicymeu ( cnpaBe,lWHBOH) CTOHMOCTH B cnyqwrx, ycTaHOBJieHHI,IX IloJIOX<eHHeM .N!! 385-II n AP)THMH HOpMaTHBHI,IMH .l{OK}'MeHTaMH •

.l(onroBble u;eHHL1e 6YMarn Eam<oM He BLIDyCKaIOTCH.

YcmaBHblU KanumlUl, ousuoeHObl

Ilo CTaTbe «Cpe.l{CTBa aKD;HOHepoB (yqaCTHHKOB)» 6yxraJITepcKoro 6anaHCa (ny6nHKyeMOH cpopMbI)

OTJ)ffiKaIOTCH o6LIKHOBeHHLie aKll;HH EaHKa no HOMHHaJibHOH CTOHMOCTH. B COOTBeTCTBHH c Y CTaBOM,

EaHK q>OpMHpyeT pe3epBHbIH q>OH,ll nyTeM o6H3aTeJibHblX e.)f(eroAHJ,IX OT'lliCJieHlrn: AO ):IOCTIDKeHHSI HM

pa3Mepa, paBHoro He MeHee 5% aeJIHqHHLI ycTaBHoro Kamrrana. YcTaBOM EaHKa npe.z:IYCMOTJ)eHo, qTo

pa3Mep eX<erO.l{HI,IX OTqffCJieHHH COCTaBJIHeT He MeHee 5% OT tUICTOH rrpH6bIJIH .l{O .l{OCTIDKeHHJI pa3Mepa,

ycTaHOBJieHHoro Y CTaBOM. Ha O'flleTH)'IO .l{aT)' MHHHMaJibHblH pa3Mep pe3epBHOro qJOH):la nOJIHOCTbIO

ccpopMHpOBaH.

B Mae 2015 ro.l{a COCTOHJIOCI, o6ll{ee ro.l{OBOe co6paHHe aKD;HOHepOB 3AO «Toiiara naHK», Ha

KoropoM 61,ma ymep.)IC.l{etta npH6LIJII,, nonyqeHHaH no HToraM 2014 ro.l{a, B pa3Mepe 1 244 553 TLIC.

py6., a TalOKe rO.l{OBaH 6yxraJITepcKaH O'flleTHOCTb, no.l{rOTOBJieHHaH B COOTBeTCTBHH C lpe60BaHIDIMH

3aKOHO.l{aTeJILCTBa P<l> (PCEY). BcH npH61,m1,, nonyqeHHaH no HTOraM 2014 ro.l{a, 61,ma OCTaBJieHa B

pacnopIDKeHHH EaHKa KaK HepacnpeAeJieHHaH.

Onepau,uonnaa apeniJa

CyMMbl IIJiaTe.)f(eH no .l{OroBopaM orrepaqHOHHOH apeH,llLI OTJ)WKa.IOTCH EaHKoM-apeH,llaTopoM B cocTaBe

paCXO.l{OB C HCnOJII,30BaHHeM MeTO.l{a paBHOMepHoro cm-i:camrn B TeqeHHe cpoKa apeH,llhl.

Hlllloz Ha npu6b1J1b

EaHK npOH3BO.l{HT HCqffCJieHHe H ynnaT)' HaJIOra Ha npH6LIJib Ha e)KeKBapnUil>HOH OCHOBe. CyMMa HaJIOra

Ha npH6LIJII, BKJIIOqaeT CYMM)' Teicymero Hanora n CYMM)' OTJIO)KeHHoro ttanora.

EaHI< HCtJHCJIHeT HaJIOroBYIO 6a3y IIO Hanory Ha rrpH6LIJib Ha OCHOBe .l{aHHbIX 6yxraJITepCKOro n

HanoroBoro yqeTa. HanoroBLIH yqeT ocymecTBJIHeTCH B u;eJIHX cpopMHpoBaHIDI noJIHOH H .l{OCTOBepHoH

HHq>OpMaD;HH o nopH.l{Ke yqera X03HHCTBeHHLrx onepau;HH MH QeJieH uanoroo6JIO)KeHHH, a TaK)Ke

o6ecneqeHHH HHcpopMallHeH BHYTJ)eHHHX H BHeIIIHHX nOJib30BaTeJieH MH KOHTJ)OJIH 3a IIpaBHJII,HOCThIO

HCtJHCJieHIDI, IIOJIH<YI'OH H CBOeBpeMeHHOCTbIO HCtrnCJieHHSI H YIIJIRThl B 610,l\)KeT Hanora.

Ilo MHeHHIO pyKoBO.l{CTBa Eamca, no coCTOJIHHIO Ha 1 HIOJIH 2015 ro.l{a noJio)KeHHH HanoroBoro

3aKOHO.l{aTeJII,CTBa npHMeIDITOTCSI HM KOppeICfHO, H EaHK COOTBeTCTBYeT BCeM TPe6oBaHIDIM HaJIOroBoro,

BaJIIOTHOr<> H TaMOX<eHHoro 3aKOHO.l{aTeJibCTBa.

Onmo:»eeHHblii HlUIOZ na npu6bll1b

5

595

AO «Touoma Eamm

IloacHumenbH(IH umjJop11Wl{UH K npo111emymoimou 6yx:z(lllmepc«ou (<jJuHaHcoeou) omlli!nmocm113a 1-e noRyzooue 2015 zooa

(ece oaHHbie, ecm1 He yKmaHo UHoe, 6blpa:J1CeHbl e mblCJl'JaX poccuucKux py6J1eu)

0fJIO)KeHJil,Je Ha.TIOrOBbie aKTHBbI H ofonaTeJibCTBa OT})a)KaIOTCH B ornornemrn BpeMeHJil,JX pa3HHD;,

B03HHKaIOI.IJ;IiX Me)K)zy OCTaTKaMH Ha aJCI'IIBHbIX (nacCHBHbIX) 6a.rraHCOBbIX C'leTaX C yqeTOM nopMKa

BeJJ;eHHH aHa.TIHTH'leCKOro yqeTa, H HX Ha.TIOroBOH 6a30H, )"IBThIBaeMOH ITPH paC'leTe Ha.Tiara Ha ITpH6blJTh B

ITOpHJJ;Ke, ycraHOBJieHHOM 3aKOHOJJ;aTeJibCTBOM PocCHHCKOH Cl>eJJ;epawrn O Ha.rrorax H c6opax. IlpH 3TOM

ITO)::( Ha.TIOrOBOH 6a30H ITOHHMaeTCH CYMMa, OTHOCHMM Ha aIITHB HJIH o6H3aTeJibCTBO B Ha.TIOroBbIX IJ,eJIHX.

0rJIO)KeHJil,Je Ha.TIOrOBbie aKTHBbl H o6H3aTeJibCTBa He ITpH3HaIOTCH B OTHOIIIeHHH OCTaTKOB Ha ITaCCHBHbIX

(aI<TIIBHbIX) 6a.rraHCOBbIX C'leTax ITO yqezy KaITHTa.Tia.

BpeMeHJil,Je pa3HHll,bI paCC'lHTbIBaIOTCH AO ITOJIHOro CITHCaHHH OCTaTKOB Ha aKTIIBHbIX (ITaCCHBHbIX)

6a.rraHCOBbIX C'leTax, a TaK)Ke AO ITpeKpa:rn;eHHH BJIHHHHH pe3yJibTaTOB onepall,HH HJIH co6bITHH,

OT})a)l{eHJil,JX, B TOM 'lHCJie B ITpeJJ;llleCTBYIOI.QHX OT'leTHbIX nepHOJJ;ax, B 6yxraJITepcKOM yqere KpeJJ;HTHOH

opraHH3all,l111, Ha YBeJIH1IeH11e (YMeHbllleHHe) Ha.rroroo6naraeMoii ITp116bm11.

0rJIO)KeHHoe Ha.TIOroBoe o6H3a'TeJibCTBO npmHaeTCH B OTHOllleHHH Ha.TIOroo6naraeM.I,IX BpeMeHJil,IX

pa3HHll,. 0rJIO)KeHJil,IB HaJIOrOBblH aIITHB ITp113HaeTCH B OTHOIIIeHHH BbI'lHTaeM.I,IX BpeMeHHbIX pa3HHll, H

ITepeHeCeHHbIX Ha 6y~ee y6bITKOB, He HCIIOJib30BaHJil,IX L(JIH YMeHbllleHHH Ha.Tiara Ha rrp116bmb.

0rJIO)KeHHbie Ha.TIOroBbie aKTHBbI OT})a)KaIOTCH B 6yxraJITepcKOM yqeTe ITPH B03HHKHOBeHHH BbI'lHTaeMI>IX

BpeMeHJil,JX pa3HHll, 11 BepoHTHOCTH ITOJiyqeHHH BaHKOM Ha.rroroo6naraeMOH rrpH6bIJIH B 6y~HX

OT'leTHbIX nepHOL(ax.

IIp11 ou.eHKe BepoHTHocrn nonyqeHHH Hanoroo6naraeMoi1 ITp116bIJIH, KOTOPYIO BaHK BnpaBe YMeHbIIIHTb B

Ha.TIOrOBbIX IJ,eJIHX Ha BbI'lHTaeM.I,Je BpeMeHHI,Je pa3HHll,bI, BaHK aHa.TIH3HpyeT BbIIIOJIHeHHe CJieJzyIOil!;IiX

ycnoBHH:

• HMeIOTCH JIH y BaHKa AOCTaTO'lHbie Ha.rroroo6naraeMbie BpeMeHJil,Ie pa3HHll,bl, ITpHBOMI.QHe K

ITonyqeHHIO Ha.rroroo6naraeMOH ITp116bIJIH, KOTOPYIO BaHK BITpaae YMeHbIIIHTb B Ha.rroroBbIX IJ,eJIHX Ha

Bbl'lHTaeMbie BpeMeHHbie pa3HHll,bI;

• ITporH03HpyeT JIH BaHK ITOJiyqeHHe Ha.TIOroo6naraeMOH np116bIJIH B TOM OT'leTHOM nepHOL(e, B

KOTOpOM BaHK BITpaBe YMeHbIIIHTb Ha.rroroo6naraeMyro npH6bIJib B Ha.TIOrOBbIX IJ,eJIHX Ha

Bbl'lHTaeMbie BpeMeHJil,Ie pa3HHll,bl.

B TOH Mepe, B KOTopoii y BaHKa OTCYTCTBYeT BepoHTHOCTb nonyqeHHH JJ;OCTaTO'lHOH Ha.rroroo6naraeMoii

ITplIDbIJIH, II03BOJIHIOI.QeH HCITOJib30BaTb Bbiroey OT qacrn HJIH BCeH CYAfM.I,I OTJIO)KeHHoro Ha.TIOrOBOro

aKTIIBa, TaKaR 'laCTb HJlH BCH CYMMa paCC'lHTaHHoro OTJIO)KeHHoro Ha.TIOroBoro aKTIIBa He IIOJ:VIe>KHr

npmHaHHIO.

0rJIO)KeHJil,Ie Ha.TIOroBhie aKTIIBbl, B03HHKaIO:rn;He 113 nepeHeCeHJil,IX Ha 6yJJ;y:rn;ee y6hlTKOB, He

HCITOJih30BaHHbie AJIH YMeHbIIIeHHH Ha.TIOra Ha ITpH6hIJib, OT})a)KaIOTCH B 6yxraJITepcKOM yqeTe ITPH

BepoHIBOCTH nonyqeHHH BaHKOM Ha.rroroo6naraeMOH npH6bIJIH B 6yey:rn;HX OT'leTHblX ITepHOL(ax.

IIp11 ou.eHKe BepoHTHOCTH nonyqeHHH Hanoroo6naraeMOH rrp1161,m11, KOTOPYIO BaHK anpaae YMem,IIDITb B

Ha.rroroBhIX IJ,eJIHX Ha nepeHeCeHJil,Ie Ha 6y~ee y6hITKH, He HCITOJib30BaHHble AJIH YMeHbIIIeHHH Ha.rrora

Ha ITpH6bIJib, BaHK aHaJIH3HpyeT BbIIIOJIHeHHe cneey10:rn;HX ycnoBHH:

6

596

AO «Toiioma EaHK» IIoacHumenbH(lll uH<jJopAtaU.UR K np0Me;m:ymo1moii 6yxzllllmepc1<.oii (</JuHaHcoaoii) om11i!nmocn,u 3a

1-e nonyzooue 2015 zooa (Bee OaHHble, ecJlU He y,<(13(1110 1.moe, 6blpaJ1CeHbl 6 lllblCJll/QX poccuucK.UX py6J1eu)

HMeIOTCB JIH y EaHKa AOCTaTOlffiI,Ie Harroroo6naraeMbie BpeMeHHbie pa3HHqbI, KOTop1,1e npHBe.zzyT K

rro.rryqeHHIO HaJioroo6naraeMoH npH61,1nH, KOTOPYIO EaHK BnpaBe YMeHl>IIIHTb B HanoroBbIX nem1x Ha

rrepeHeceHH1,1e Ha 6yeym;ee y61,ITKH B TeqeHHe cpoKa, ycTaHOBJieHHoro 3aKOHOAaTeJibCTBOM

PoccHifoKoii <l>eAepawrn o Hanorax H c6opax;

cyUJ,eCTByeT JIH BepOBTHOCTI, no.rryqeHIDI EaHKOM HaJIOroo6JiaraeMOH npH6bmH AO HCTeqeHIDI cpoKa

rrepeHOCa y6bITKOB, ycTaHOBJieHHOro 3aKOHO)\aTeJibCTBOM PocCHHCKOH <l>e)\epanHH O HaJiorax H

c6opax, Ha 6yey~e OT'leTHbie rrepH0.1\bl, CJieAYIOUJ,He 3a TeM HaJIOfOBhlM rrepHOAOM, B KOTOpOM

no.rryqeHbI 3TH y61,rnrn;

cyUJ,eCTBYeT JIH BepOBTHOCTb noBTOpeHIDI B 6yeym;eM IIpH'IHH B03HHKHOBeHIDI rrepeHoca Ha 6yeym;ee

y61,1TK0B;

npornooHpyeT JIH EaHK no.rryqemi:e HaJioroo6naraeMoii npH6bIJIH B TOM oT-creTHoM nepHOAe, B

KOTOpOM EaHK BrrpaBe YMeHblllHTh HaJIOroo6naraeM}'IO npH61,m1, B HaJIOfOBbIX nem1x Ha

rrepeHeceHH1,1e Ha 6yeyUJ,ee y61,1TKH B TeqeHHe cpoKa, ycTaHOBJieHHoro 3aKoHo.[(aTeJibCTBOM

PoccHHcKoii <l>e.[(epanHH o uanorax H c6opax.

B TOH Mepe, B Kompoii y EaHKa OTCYTCTBYeT sepoHTHOCTh rro.rryqeHIDI Hanoroo6naraeMoii npH6bIJIH,

KOTOpYJO EauK BrrpaBe YMeHbIIIHTI, B HaJIOroBbIX qeJIHX Ha rrepeHeceHHbie Ha 6yeym;ee y6bITKH, He

Hcnon1,30BaHHb1e .[(JIH YMeHbllleHHH uanora ua rrpH61,1i11,, B reqeHHe cpoKa, ycnumBJieHHoro

3aKOHO.[(aTeJlbCTBOM PoccHiicKoH <l>e.[(epal(HH o Hanorax H c6opax, OTJio:>KeHHbIH Ha.noroBbIH aICI'HB He

110,lllle:>KHT IIpK3HaHHIO.

Ompa31CeH ue ooxoooa u pacxoooa

,lJ;oxo,[(bI H pacxo,[(I,I OipIDKaIOICH MeTOAOM Ha-crHcJieHllil B COOTBe'l'CTBIIB C 1:pe60BaIIIDIMH ~ P<I>, 3a HCKJilOqeHHeM AOXO,[(OB, no KOTOpbIM C~eC'IByer HeonpeAeJieHHOCTh B HX rro.rryqe:mrn. TaKHe AOX0,[(1,1 IIpH3HalOTCB B yqere no KaCCOBOMY Meroey. Ilp~ Ha'IHCJieHHH 03Hallaer, 'ITO qnraaHCOBble pe3yJILT0.Thl orrepaIJ;HH (AOX0,[(1,1 H paCX.0,[(1,1) OlpIDKa.IOTCB B 6yxranrepCKOM yqere no <prucry HX COBepllleHffj{, a He no <palCI)' rro.rryqeHffj{ HJIH yrrnaThI AeHe)KHI,IX cpeACTB (HX 3KBHBaJieHTOB ).

AHanHTHllecKHii yqer Ha cqe,;ax no yqery AOXOAOB H pacxoAOB BeAeTCB TOJibKO B py6Jlj{X PoccHHcKOH <l>eAepaIOBL Ha cqerax AOXO)\OB H pacXQAOB OipIDKaeTCB py6rreBblH 3KBHBaJieHT cyMMI,I COcrmercrB)'IOII\eH

HHOCTpaHHOH BaJIIOThl 110 Oq>HnffaJII,HOM}' Kypcy Ha Aazy npIDHaHffj{ AOXOAa HJIH pacxo)\a.

CYMM1,1, no.rryqeHH1,1e (B3bICICaHHhle) H no,lllle:>KaUJ,He AaJibHeitllleM}' nepequcneHHIO B non1,3y 'IpeTh:ex JIHn, ,[(OXOAaMH He npH3HaIOTCB.

3a'IpaThI H H3.[(ep)I(l(H, 110)\rre:m:aUJ,He B03MeUJ,eHHIO, pacxoAaMH He npH3HaIOTCB, a no}])Ie:m:aT 6yxranrepCKOM}' yqfuy B KalleCTBe )\e6HTOpCKOH 3a,[(OJDKeHHOCTH.

IIpoqeHTHbie AOXO,[(bl 110 pa3MeUJ,eHHbIM ,[(eHe)KffblM cpeACTBaM OlpIDKaIOTCJI B 6yxraJITepCKOM yqeTe B

nocJieAHHH ,[(eHb MeCBqa, a TaK:m:e npH HX norallleHHH. IlpH 3TOM nponeHTHble AOXO,[(bl, rro.rryqeHHe KOTOpbIX RBAAeTCB onpe,[(eJieHHbIM, OTHOC.lITCB Ha cqem ,[(OXO)\OB no Me'fO,lcy' HallHCJieHHH. IIpoqeHTHb1e AOXO,[(bl, no.rryqeHHe KOTOpbIX npH3HaHO Heorrpe)\eJieHHI,IM, OTHOC.lITCH Ha ClleTa AOXO)\OB no KaCCOBOMY

MeTO,lcy'.

0TCYTCTBHe HJIH HaJIHllHe HeorrpeAeJieHHocrn B no.rryqeHHH AOXOAOB 110 ccyAaM, ccyAHOK K npHpaBHeHHOH K HeH 33J{OIDKeHHOCTH npu:maeTCH Ha OCHOBaHHH oqeHKH KalleCTBa CCYA HJIH ypoBm

pHcKa B03MO)KHI,IX norep1, no cooTBeTCTB)'IOII\eMY aKTHBY (TPe6oBauHIO ):

• no ccyAaM, aKTHBaM ('Ipe6oBaHHHM), OTHeceHHl,IM EaHKOM KI-ill KareropHHM KalleCTBa, no.rryqeHHe AOXO)\OB rrpmHaeTCB onpeAeJieHHbIM (BepoJITHOCTI, no.rryqeHHH AOXO,[(OB HBJlj!eTCH 6e3ycJIOBHOH H (HJIH) BI,ICOKOH);

• no ccyAaM, a.ICTHBaM ('rpe6oeaHHRM), OTHeceHHbIM naHKOM K N H V KareropIDIM KalleCTBa, no.rryqeHHe

AOXOAOB rrpH3IIafucB HOOnpe.D;eJieHHbIM (11onyqeHHe AOXOAOB mmlleICH :npo6JieMHbIM HJIH 6e3~ex<HJ>IM).

B noCJieAHHH pa6ollHH ,n:em, Mecgua ornecettmo Ha pacXOAbI noArre:m:aT Bee npone1ITJ,1, HallHCJieHHb1e 3a HCTeKllIKH MeCJIU (B TOM llHCJie 3a OCTaBIIIKecH Hepa6ol1He .[(HM, ecJIH nocneronrn pa6ollHH AeHb MecJiqa He coB11aJ{aeT c ero OKOHllaHHeM) ;rn6o AOHal1HcJieHHb1e c YK83RHHOH Bbillle AaThI.

KoMHCCHOHHble B03HarpIDI<JJ;eHHH H KOMHCCHOHHbie c6op1,1, a TaK:m:e npoqHe )\OX0)\1,1 H paCXOAbI

OTpIDKaIOTCR a COCTaBe 11pH6bIJIH HJIH y61,1TKa ua ,n:ary npeAOCTaBJieffHjl COOTBeTCTBYJOII\eH ycnym.

7

597

AO «Toiioma EaHK» lIOHCHUnleJlbH(Ul UH<j,OpMaU,UH K npoAtcm<:ymOl/HOU 6yxz<UlmepcKOU (</JUHllHCOBOii) omltemHocmu 3a

1-e nonyzooue 2015 zooa (ece OaHHble, ec11u He YKa3aHo uHoe, «blpa:»eeHbl « 111blC.H.l/ax poccuucKUX py6J1eu)

Ilepeol(eHKa cpeocme e uHocmpaHHOU ean10me

Ilepeo:uemca cpe.zi;cm B HHOCipaHHOH BamoTe npOU3BO)];HTCJI Ha OCHOBaIIIDI H3MeHeHIDI ocpHI:Oiam,HI,IX

K)1)COB, yc-raHaBJIHBaeMhlX ~ P<l>, C ornecemteM pe3yJihTaTa Ha C"l!eTa )J;OXO)J;OB H pacXO)J;OB Ha

e)Ke)J;HeBHOH OCHOBe.

KypcOBhie pa3HHI.J,I,I, B03HHKaIOIIIHe B pe3yJI1>TaTe ITpoBe)J;eHHJI pac"l!eTOB ITO BaJIIOTHO-KOHBepcHOHHI,IM

OITepaqHJIM B HHOCTJ)aHHblX BaJIIOTaX, BKJIIO"l!aIOTCJI B cpHHaHCOBhIH pe3yJihTaT Eamca ITO o6MeHHOM)'

KYJ)cy, .zi;eHCTBYIQIIIeM)' Ha .zi;a'I)' COBepmeHIDI OITepaUHH, Ilo.zi; .zi;aTOH COBepI.IIeHHJI OITepaqHH ITOHHMaeTCJI

Ha.H6onee pattHHJI 113 .zi;Byx .zi;aT: .zi;aTa ITOcTaBKH nH6o .zi;aTa ITony-qeHHJI cpe.zi;cTB.

Ilepeo:uemca cpe.zi;cTB B HHOCTJla.HHOH BaJIIOTe oc)'Il(eCTBJU1eTCJ1 B Ha"llane onepaq110HHoro )];HJI .zi;o

Olpa)KeHHJI onepa:uHii no C"lle'I)' ( C11eTaM). IlepeoqeHKe no)];Jle)K}IT BXO)];JIIIIHH OCTilTOK Ha Ha'laJIO )J;HJI, 3a

HCKJIIO"lleHHeM CYMM nony-qeHHl>IX H Bhl)];aIIHblX aBaHCOB H npe.zi;sapKreJihHOH OIIJiaThI 3a noCTaBJieHHI,Ie

TOBapbl, BhIIIOJIHeHHI,Ie pa60ThI H 0Ka3aHHhie yc.rryrH, y-qHTI,IBaeMhlX Ha 6anaHCOBhIX C"lleTaX no Y'le'l'Y p aC"l!eTOB C opraHH3aqIDIMH-Hepe3HJ];eHTaMH ITO X03JIHCTBeHHbIM onepaqHSIM.

B3aUMo3altembt

<l>:irnaHCOBhie aKTHBbl H 06J13aTeJibCTBa IlO)];Jle)KaT B3aHM03a'1e1)' TOJihKO 8 CJI)"IaJIX, Kor.zi;a ITO

3aKJIIO"lleHHOM)' C KOHTJ)areHTOM cornamemi:ro ITO BaJIIOTHO-KOHBepcHOHHblM OITepaqHJIM ycTaHOBJieHO

npaBo npoH3Becm 83aHMo3a'ler (mrrnmr) Ha .zi;a'I)' HX 11cnonHeHHJ1.

4.3. XapaKmep U 6eJlU1lUHa KoppeKmupOBOK, C6R34HHblX C U3MenenueM Y'li!mnoii nOllUfflUKU U

pac'lemnbtX o-i1ienoK, BllUHIOUl,UX na conocmaBUMocmb om~e.nbHblX no«aJame.neii ~eame.nbnocmu Ean«a

Y"lleTHaSI IIOJIHTHKa EaHKa Ha 2015 ro.zi; 6bma yTBep)K,[{eHa PerneHHeM IlpaBJieHHJI EaHKa (rrpoTOKOJI OT 22 .zi;e.rca6pH 2014 ro.zi;a .N2 407/14).

Ilo cocTOJIHHIO Ha 01 IDOJIJI 2015 r. E aHK He BHOCHJI H3MeHeHHJI B Y11erH)'IO ITOJIHTHKY Ha 2015 ro.zi;.

5. Conpoeo.zi;uTeJILHaH uucI>opMa._uH K cTaTLHM 6yxraJITepcKoro 6aJiauca

5.1. /.(eHeJICHbte cpe~cmBa u ux :JKBUB(llleHmbt

)];euea1:u1,1e cpe;:i:cTBa B Kacce

CpeJJ,cTea KpeJJ,HTHOii oprauu3a1.urn e D;li PCI>

CpeACTBa Ha KOppecUOffll:CHTCKIIX C'leTaX B KpeJJ,IITHblX opraHD33QIIHX:

PoccmicKWI <l>eJJ;epa~

Hm,1e rocyJJ;apcma

1 moJIH 2015 ro;:i:a

283 635

104 977

17 507

87 470

388 612

1 HHB3pH 2015 ro;:i:a

72 893

73 047

14 825

58 222

145 940

EaHK HCKJII011HJI U3 COCTaBa .zi;eHe)KHI,IX cpe.zi;cTB H HX 3KBHBaJieHTOB IIO COCTOJIHHIO Ha 1 HIOJIJI 2015 ro,l].a

cpe,ll.CTBa B pa3Mepe 106 980 ThlC. py6. (1 JIHBapsi 2015 ro.zi;a: 57 601 ThIC. py6.) B CBJl3H co CJie,ll.YlOIIIHMH

orpaHH"l!eHHJIMH ITO HX HCUOJih30BaHHIO:

• •

rrepeq11crreHo B cpmm OOJl3aTeJibHhIX perepooB - 29 33 8 Thie. py6. (1 mmapsi 2015 ro.zi;a: 32 85 8 ThIC. py6.);

cpe.zi;CTBa Ha KoppecnoH)];eJITCKHX c11eTaX, orneceHH1>1e KO II - V KareropHH Ka11ecTBa, .n;o Bhl'leTa

pe3epsa rro.zi; o6ecqeHeHHe - 77 642 ThIC. py6. (1 SIHBap.11 2015 ro.zi;a: 24 743 ThIC. py6.) .

,lJ;eHe>KIIl,Ie cpe.zi;CTBa H HX 3KBHBaJieHThI He JIBJUIIOTC}I HH npocpo11eHHbIMH, HH peclpyicrypHpOBaHHblMH.

8

598

AO «Toiioma EaH«» IloRcHumenbHllR umJ,op.JJtatfUR « npo.JJteJ1cymo•moii fiyxzlUlmepc«ou (q,uHaHcoBou) om11en1Hocmu 3a

1-e no11y20oue 2015 zooa (ece oaH,rble, eCJiu He y,c(13ooo unoe, Bb1pa:JK:eHbl 6 mb1ca11ax poccuucKUX py6Reu)

5.2. qucmllJI ccyoHllJI 3aooJ1mennocmb

Ccy.zu,1 q>H3ll'leCKHM mni;aM

Ccy.zu,1 IOpH,Wl"leCKHM mni;aM, He HBIDIIO~CH I<pe)UiTIII,IMH opraHIDaqIDIMH

Ccy.zu,1 Kpe,D;HTHbIM opraml3a~

IIToro ccy.n;uoli JaJ:i:OJiaceuuocn1

PeJepB Ha BOOMQJKHI,Ie IIOTepH ITO ccy.n;aM

IIToro 'IHCTOit ccy.n;uoii 33/:(0JiaceHHOCTII

1 IIIOJIH

2015 ro.n;a

40 144 622

11 563 701

2 050 000

53 758 323

(I 872 181)

51886142

l 1rneapH 2015 ro.n;a

45 950 576

3 994 415

7 800 000

57 744 991

(1 131 021)

56 613 970

HH:qiopM~ 0 ccy)UIOH 38,gOJDKeHHOCTH B pa.3pe3e BH,D;OB npe,n;OCTaBJieHHI,IX ccy,n; npe,llCTaBJieHa ,n;anee:

Ccy.n;LI q>H3H'lecKHM mni;aM - ABroKpe.n;HThl

Ccy.n;LI Kpe,ZUITm.IM opramoa~

Ccy.n;LI IOpH,llH'leCICHM JIHIJ;aM, He .IIBJUIIODJ;HMC.JI Kpe.zurrm,IMH opraHH3a~ Ha q>HHa.HCHpOBaHHe TeK)'Ill:eH .n;emem,uOCTH

Ccy.n;LI <pH3ll'lecKHM .JIHIJ;aM - HrroTe"lffifde Kpe.n;Hn,i: Ccy.zu,1 <pH3ll'leCKHM JIHQaM - Hm.1e IIOTJ)e6HTeJII,cKHe ccy.zu,1

IIToro ccy.n;uoff Ja.n;omiceuuocn1

Pe3epB Ha BOOMO)l(Hble noTepH no ccy.n;aM

lboro 'IHCTOff ccy.n;uoii: 3R/:(OJJ'11:eHHOCTII

l lllOJIH

2015 ro):(a

39 748 546

2 050 000

11 563 701

4269 391 807

53 758 323

(1 872 181)

51886142

1 BHBapH

2015 ro.n;a

45 945 025

7 800 000

3 994 415

5 551 105 330

57 744 991

(1 131 021)

56 613 970

Cl])yicrypa ccy,n; no Blf,ll3M 3KOHOMH11eCKOH ,n;efleJibHOCTH 3aeMUV1KOB ,llO Bb1qern pe3epBOB Ha

B03MO)l(Hhle rrorepH rrpe,n;cTIIBJieHa ,n;anee:

Ccy):(bl Kpe):(IITHblM opraHll33QIIHM

Ccy):(bl IOPH/lll'leCKIIM JIHQRM, He HBJIHIOIQHMCH Kpe):(IITHblMII

opraHll38QIIHMII

OmoBaH H p03Hll'IHaH rnproBIDI, peMOHT aBTOTJ)aHCIIOpTHbIX cpe.n;cTB, MOTOIJ;HKJlOB, 6bITOBbIX Hl,Aemdt Ii npe.n;MeTOB JIH'IHOro nOJib30BaHID1

One~ c ue)J)3IDKHMblM HM}'IIWCTBOM, apeu.n;a II npe.n;ocTaBJieHHe ycnyr

Ilp0'18H ccy.n;HaH 31l)l:OJI'11:eHHOCTb

Ccy.n;hl cJm3H'leCKHM m1qaM

l'IToro ccy.n;uofi 3a.n;onmeuuocn1

PeJepB ua BOJMO)l(Hble n0Tep11 no ccy.n;aM

lboro 'IHCTOfi ccy.n;uoii: 3R/:(OJI'11:eHHOCTII

RHqiopM8.l(IDI O KOHU;eHl])aQHH Kpe,n;HTHOro pHcKa:

l HIOJIH 2015 ro.n;a

2 050 000

11563 701

10 277 430

1245 823

40448

40144 622

53 758 323

(I 872 181)

51886142

1 HHB3pH 2015 ro.n;a

7 800 000

3 994 415

2 653 075

1 300 892

40448

45 950 576

57 744 991

(1 131 021)

56 613 970

IIo COCTOJIHIDO Ha 1 HIOJIJI 2015 ro,n;a H I JIHBapJI 2015 ro,n;a Bame He HMeJI KJIHeHTOB H (HJIB) rpyrrrr

B3aHMOCB'13aHHLIX KJIHeHTOB C OCTaTKOM ccy,n;HOH 3a,ZJ;OJDKeHHOCTH CBbIIDe 10% OT 0611:(eH ccy,n;HOH

38,ll;OJI)KeHHOCTH.

HHqiopMaQHJI o reorpaqiH11ecKOM pacrrpe,n;enettHH Kpe,n;uumro pHcKa:

9

599

5.3.

AO «Toi,oma /,am<.» IloacHunu!llbH(Ut umjJopJltllU,UR 1<. npo.MeJH:Jlm01tHoii 6yxzMmepc1<.oii (<}JUHUHCOBoii) om1ti!mttocmu 3a

1-e noRyzooue 2015 zooa (Bee oauuble, ecllu He y,cmauo unoe, eb1pa:J1CeHbl 6 mblc.H.vax poccuucKux py6J1eu)

Ilo cocro.llHHIO Ha 1 mom1 2015 ro.zi;a u 1 .11HBap,i: 2015 ro.zi;a aKTHBbl Ea.HKa cocpe.zi;orotieHld, B

ocHOBHOM, Ha reppuropuu PoccHHCKOH ~e.zi;epaium.

Oc110611b1e cpeocmBa, 11e.A1amepUllllbllbte a«mUBbt u Mamepullllbllbte 3anacb1

CTJ)yi<.rypa OCHOBHl:,JX cpe,n:CTB, HeMaTep:mUII:,HI:,JX aJ<THBOB H MaTepHaJII:,Hl:,IX 3arracOB no COCTOHHHIO Ha

1 HIOJIH 2015 ro.n:a H 1 IDOJIH 2014 ro.zi;a, a TfilOKe H3MeHeHue HX CTOHMOCTH 3a COIIOCTaBHMbie nepHO.l{l:,I

3a 6 Mec,i:u;ee c Haqana ro.n:a, rrpe.zi;cTaerreH1:,1 .n:arree:

Tpauc- HeMaTe- Ma Te-06opy- nopTHLie p118JlbHblC pnaJILHLie

J.J:OBaHHC cpe.n:crea aKTIIBbl 38n8Cbl Bcero

<l>aKTH'ICCKHe 3aTpaTbl

no COCTOJIHHIO Ha 1 fillllapJI 2015 ro.n:a 315 200 33 747 2 450 5 343 356 740

nocTynrreHIDI 1 679 6 573 9 349 17 601

B1,16LITIDI (1 096) (5 388) (12 920) (19 404)

Ilo COCTOHHIIIO ua l lllOJIH 2015 ro.n:a 315 783 34 932 2 450 1 772 354 937

AMopTH3a~uH

no COCTOJIHHIO Ha 1 fillBapJI 2015 I"0}.1a (227 341) (20 261) (795) (248 397)

HaqucneHHaH aMopnn~ 3a 6 Mec,i:u;ee (15 528) (5 255) (584) (21 367)

B1,16LITHH 1 096 5 301 6 397

Ilo COCTOHHIIIO ua l HIOJIH 2015 ro.n:a (241 773) (20 215) (1379) (263 367)

liaJIBHCOBBH CTOIIMOCTb no COCTOHHIIIO Ha 1 HIOJJH 2015 ro.n:a 74 010 14 717 1071 1 772 91570

Tpaac- HeMaTe- MBTe-

06opy- nopTuble pHaJibHblC pH8JlbHblC

}.1083HIIC cpe,ll,CTB8 aKTHBbl 3aU8Cbl Bcero

<l>aKTH'ICCKHe 33Tp3Tbl

no COCTOJIHHIO Ha 1 HHBapJI 2014 f0}.1a 300 162 30 709 169 2 525 333 565

noC1)'IIJieHIDI 3 084 2 944 1 401 17 779 25 208

B1,161,nmi: 775 2262 (17 797) (20 834)

Ilo COCTOHHIIIO Ha 1 IIIOJJB 2014 ro.11.a 302 471 31391 1570 2507 337 939

AMopTH3BUHH

no COCTOHHHIO Ha 1 HHBapH 2014 I"0}.1a (198 016) (12 864) {39) 0 {210 919)

Ha'IllCJieHHaJI aMopTH3aIIIDI 3a 6 MeCJIIJ;eB (16 079) (4 593) 304 20 976

B1,161,1nrn 715 1 812 0 0 2 527

Ilo COCTOHHIIIO ua l lllOJIH 2014 ro.n:a 213 380 15 645 343 {229 368)

liaJI3HCOB8H CTOIIMOCTb no COCTOHHHIO Ha

l 1110JIH 2014 ro.11.a 89 091 15 746 1227 2 507 108 571

B TetieHue 1-ro rrorryro.n:IDI 2015 u 1-ro norryro.n:IDI 2014 ro.zi;oe nepeoa;eHI<a ocHOBHbIX cpe.zi;cTB He

npomeo.zi;HJiac1:,.

10

600

AO «Toiioma Gamm lioRcHunumbHWI umj,op.11tal{UR « npoMe31CJJmo1moii 6yxzanmepc«oii (puHaHco«o1i) om11enmocmu 3a

1-e nollyzoi)ue 2015 zoi)a (ece OaHHbie, ecnu He y,<a3aHo uHoe, Bblpa:HCeHbl e mb1c11'1ax poccuuc,cux py6neii)

5.4. Ilpor,ue a1<mu«b1

Tpe_6oaaHHJI ITO ITo.rryqeHHIO npoueHToB Tpe6oBaHIDI: ITO Kpe.D,HTHI,IM .D,OroBopaM Ilpo•rne -rpe6oaamrn

Bcero npO'IJIX (j>nHaHCOBblX 8KTIIBOB l(e6HTOpcKWl38.D,OJDKeHHOCTL PaC"l!eTid c 6IO,ll)KeTOM H BHe6ro,ll)KeTHbIMH (j>oH,Z:(aMH IlpO'IHe -rpe60Ba.HIDI

Bcero npO'IHX He(j>1rnaHCOBLIX 3KTIIBOB IIToro .ll.O BLI'leTa pe3epea uo.n: ooec .. eueu11e Pe3epB ITO.ll. o6ecueHeHHe npo1IHX. aKTHBOB

HToro nocne BLl'ICTa pC3epaa no.a. ooec .. eueune

1 11101u1 2015 ro.n:a 261 482

3 659

265141 131413 60409 2 177

193 999 459140 (18 915) 440 225

1 HHBapH 2015 ro.n:a 263 942

l 593

265 535 227 131

3 783 l 167

232 081 497 616 (10 700) 486 916

IIo COCTOHHHIO Ha 1 HIOJUI 2015 ro.n;a H 1 HHBapH 2015 ro.n;a B COCTaBe npoqHX aKTHBOB OTCyrcTByeT

.n;orrrocpO'lliaH .n;e6HTopcKaH 3a,ll;OJDKeHHOCTh, norallleHHe HJIH OTIJiaTa KOTOpoii O)KH,ll;aeTCH B nepHO,ll;,

npeBbllliaIOID;HM 12 MeCHIJ;eB OT o~eTHOM ,n;aTbI.

5.5. Cpeocmsa ,q,eoumHbU: opzaHU3Ql4UU

Pe3H.neHTLI Hepe3H.neHTLI

1 HIWIH 2015 ro.n:a 12 102 096 7 225 000

19 327 096

5.6. C11ema «JJuenmo6, ne R.6llRIOUlrUXCR 1<peoumHblMU opzanU3a~URMu

IlpHBJie'leHH1,Ie cpe.a.cma (38HMLI) or IOpHJJ.H'ICCKHX JIHU;-Hepe'.ffl.ll;eHIOB Cy6op.zunmpoaaHHLie JaHMb1 Te~ C'lera H .a.emmm,I IOpHJl:H'ICCICHX ~ .ll.O BOCipe6oBamm Texymue C"lleTa .e: .a.eITo3Hn1 4>m H'lecmx Jill1.{

1 HIWIH 2015 ro.n:a

21 338 144 1750000

865 253 30 315

23 983 712

1 HHBapH 2015 ro.n:a 14 945 679 7 425 000

22 370 679

1 HHBapH 2015 ro.n:a

23 702 550 l 750 000

218 758 16 384

25 687 692

A m UIH3 cqeTOB IOpHJJ.H'leCKHX JIHl.4 He HBJIHIOID;HXCH Kpe,n;HTHbIMH opraHH3all;HHMH, no ceKTOpaM

3KOHOMHKH H BH,n;aM 3KOHOMH'leCKOH ,n;eHTeJibHOCTH npe,n;cTaBJieH .a.anee:

IOpHJJ;WieCKHen~a-Hepe3HJJ.eHTbl ToproBJD1 He.nBIDKHMOCTL

5. 7. Ilpo11ue 06n.JameJ1bcmaa

06H3aTeJILCTBa ITO yruiaTe npoueHTOB Pac'leT.bl C ITOCTaBIIIHK8MH, Il0.Jl:PH.Jl:'IHK8MH H IlOKynaTenHMH l(enoHHpoaamraH 3apa6ornaH rrnarn Ilpoqa,i: KpeJJ.HTOpCK8H 3MOJI)l(eHHOCTL

Bcero np0'111X 4>1rnaucOBL1X OOH38TeJILCTB Kpe.n;HTOpCKIUI 3MOJDKeHHOCTL no HaJIOraM, OTDHlIHhlM OT HaJIOra Ha npu6LIJII,

Bcer o np0'111X ue4>1rnaHCOBLIX OOH38TeJILCTB

lmwrn 2015 ro.n:a 23 088 144

864 993 260

23 953397

l 1110JIH 2015 ro.n:a 344 384

2 509 377 840

348110

12 100 12100

260 210

1 HHBapH 2015 ro.n:a 25 452 550

218 524 234

25 671308

1 HHeap11 2015 ro.a.a 448 502

88 770 233 624

538129

17 501 17 501

555 630

11

601

AO «Toiioma Eam0> IloacHumeJlbHUR uH</JOpJJtlll(IIR K npoMeJIC)'mormoii fiyxz(IJlmepc«oii (<j,uHaHCOBott) om11emHocnm 3a

1-e nOJ1yzooue 2015 zoi)a (Bee OQHHble, ecJIU He YK030HO UHOe, 6blpOJJCeHbl 6 mblCJl'IQX pOCCUUCKUX py611eu)

6. Conpoeo~HTeJILHaD HHCl>opMa~HD K OTlfthy O cl>HH8HCOBLIX pe3yJibTaTaX

6.1.

Cpannume.nbHbtu aHllJlll3 npu6w1u npoooiJul11Cll no iJaHHblM 1a om'lemHbte nepuoiJbt 1 nOJl)'zoiJue 2015 z. u 1 nOJl)lzoiJue 2014 z.

AHaJlU3 cmpy«mypbl ooxoiJoB u pacxoiJoB

B Ta6.rnw;e HIDKe npmmwrrcJI cprunurrem,m,1e Jl:a.HHI,Ie no C'Ipyicrype .n;oxo.n;oB H pacxo.n;oB Ea11Ka.

PaccMa'IpHBaeTCJI pacnpe.n;eJieHHe y.n;em,m,IX .n;oJieii BH.n;OB .n;oxo.n;oB H pacxo.n;oB no cocroJIHHK> Ha O 1 HIOJIJI 2015 ro.n:a H 01 HIOJIJI 2014 ro.n;a.

l 1110JUI 2015 ro):la l 11iom1 2014 ro~a

CyMMa ~OJIH, % CyMMa ~OJIB, %

IIpon:eHTHLie ):lOXO):lLI

• OT CCYJ:l, npe):lOCTaBileHHI,IX IOpHJ];WieCKHM JIHQaM 687 193 17,0% 359 725 11,5% • OT CCY.A, npe):lOCTaBneHilliIX q>H3H'leCKHM JI~aM 2816318 69,8% 2 705 482 86,4% • OT pa3Mem,elUIJI cpe~cTB B Kpe.zorrm,1x oprae:H3al{IUIX 366 756 9,1% 19 951 0,6%

Bcero npon:eHTHLIX ):lOXO):lOB 3 870 267 95,9% 3 085158 98,5%

KOMHCCHOHHI,Ie):lOXO)J,I,l 1 382 0,0% 7 158 0,2% lJHcn,1e .AOXO,!U,I OT onep~ C HHOCTJ)aHHolt BanIOTOH 75 0,0% 0,0% li3MeHeHHe pe3epBa no npoqHM rrOTepHM 14 019 0,3% 4051 757 0,1% l!Hcn,re .AOXO,!U,I OT nepeon:eHJill HHOCTJ)aHHOlt BanJOTI,I

IlpoqHe orrepan:HoHHI>re ,n;oxo.zn,r 151 572 3,8% 38 209 1,2%

Bcero ):lOXO):lOB 4 037 315 100,0% 3 132 687 100,0%

IIpon:eHTHLie pacxo):lLI

• rro npHBJie'leHHI,IM cpe,n;cTBaM KJllleHTOB, He RBJUIIOIIUD{CjJ: Kpe,AHTHI,IMH opraHH3aI.{IDIMH (972 713) 50,5% (827 395) 55,2%

• no IIpHBJie'leHHI,IM cpe,ACTBaM KJIHeHTOB, jJ:BJUilOIUBXCR xpe,AHTHI,IMH opraHlf3alUIHMH (952 493) 49,5% (672 288) 44,8%

Bcero npon:eHTHLIX pacXO):lOB (1925206) 57,1% (1499683) 56,9%

Onepan:HoHHI>re pacxo.zu,1 (597 006) 17,7% (556 117) 21,1% KOMHCCHOHHI,Ie pacxo.zu,r (99 465) 3,0% (105261) 4,0% li3MeHeHHe pe3epBa Ha B03MO>KHb!e IIOTepH ITO ccy,1:1aM, ccy,1:1Holi H npHpaBHeHHOH K Heii 3a,z:(OJDl(eH1:IOCTH, cpe/:lCTBaM, pll3MeI1J,eH1II,IM Ha KOppecnoH,[leHTCKHX cqeUlX, a TaIOKe Ha'IHCneHHI>IM rrpon:eHTHLIM ,AOXO):laM (749 252) 22,2% (472 796) 17,9% li3MeHeHHe pe3epBa rro rrpo'IHM norepHM

lJHcn,1e ,AOXO.ZO,I OT nepeon:eHlill HHOCTJ)8HHOit BanIOTI,I (287) 0,0% (1 312) 0,0%

Bcero paCXO,!:IOB (3 371216) 100,0% (2 635 169) 100,0%

IIpnt'iLIJIL J:lO naJioroot'iJiomeunH 666 099 497 518 Pacxo):l no HanoraM (148 132) (199 298)

IIpnt'iLIJIL DOCJIC HaJioroot'iJIOW:CHIIH 517967 298 220

C'IpyKT)'pa .n;oxo.n;oB H pacxo.n;oB 3a paccMaTpHBaeMMe nepHo.n;LI npaKTifllecKH He H3MeHHJiac1,.

3a 1-e nonyro.n;He 2015 r. OCHOBHOH y.n;e.rr1,m,1ii Bee B CTpyrcrype .n;oxo.n;oB EaHKa 3aHHMaIOT

npou;eHTHbie .n;oxo.n;1,1 no npe.n;ocntBJieHHbIM Kpe.n;HTaM, COCTaBJIJIIOJ.QHe 95,9% OT BeJIWIHHI,I BCex

.n;oxo.n;oB (1-e nonyro.n;He 2014 r. - 98,5%).

12

602

AO «Torwma Eam<» IloacHumeJlbHllR llH<j,op.JJtau,im K npoMe»cymo•mou 6yxzMmepcKou (<j,11HaHcoaou) om11i!nmocmu 3a

1-e nonyzodue 2015 zo<)a (6ce OaHHbze, ecJlU 11e YK03(JH0 UHOe, 6bzpa::»Cellbl 6 InblCJl'laX poccuucKUX py6Jleu)

Crpyx:rypa rrpoqeHI1Ioro .n:oxo.n:a no cocToHHmO Ha 01.07.15 r. B cpaBHeHim: co CTpyicrypoii no COCTOHHHIO Ha 01.07.2014 r. rrperepneJia 3Ha1IHTefil>Hbie H3MeHeHIDI.

C~ecTBeHHO BblpOCJia C)'MMa npon;eHTHhIX ,ll;OXO,ll:OB no npe.n:ocTaBJieHHhIM Me)K6aHKOBCKHM Kpe;::t;IITaM: 3a 6 MeCH[{eB TeKym;ero ro.n:a .n:oxo.n: cocTamm 366 756 TbIC. py6, 'ITO npeB1,1maer C)'MMY nonyqeHHbIX .n:oxo.n:oB 3a aHaJIOrHtIHbIH nepim.n: nponmoro ro.n:a 6onee qeM B 18 pa3: no IITOraM·6 MeCHD;eB 2014 ro.n:a 6nmo nonyqeHo 19 951 TbIC. py6. PoCT rrpon;eHTHbIX ,ll;OXO)]OB OT onepaQHH Ha Me)K6aHKOBCKOM pbIHKe CBH3aH C C03,n:aHHeM 3anaca JIHKBH.ZJ:HOCTH H noc11e.n:yiom;HM pasMem;eHHeM .n:ocrynHblX cpe,n:cTB Ha Me)K6aHKOBCKOM pbIHKe. ,[(oJIH npon;eHTHblX .ZJ:OXO,l]OB no npe,n:OCTaBJieHHhIM Kpe,n:IITaM Herocy.n:apcrneHHhIM KOMMepqecKHM opramI3aD;IDIM yBeJmllIDlaCb Ha 5,5%, 'ITO B C)'MMapHOM BblpIDKemm: COCTaBJIHeT yBeJmlleHHe B 1,9 pa3a- 687 193 TbIC. py6. no COCTOHHHIO Ha 01.07.15 IIpOTHB 359 725 TbIC. py6. 3a aHaJIOrHtIHbIH nep:uo.n: npolllJioro ro.n:a. K .ZJ:aHHbIM Kpe,n:HTaM OTHOCHTCH Kpe.ZJ:HTI,1, rrpe.n:ocTaBJUieMn1e 6aHKOM oqnnnt:aJibHhIM ,n:HJiepaM Ha np:uo6pereHHe aBTOMo6HJien: Ton:ora :u JleKcyc y 3KCKJII03HBHOro .n:11cTp:u6h10Tepa «ToiioTa MoTOp». Kpe,n:HTLI BbI;::t;aIOTCH B paMKaX OT,n:eJII,HhIX Kpe;::t;HTHhIX .n:oroBopoB H OTKphlTbIX Kpe,n:HTHblX JIHHHH Ha np:uo6pereHHe aBTOM06HJieH, KOTOphle npHHHMa10TcH B KaqecTBe o6ecneqeHIDI, a TaIOKe Ha nononHeHHe o6opoTHhIX cpe.n:cTB no.n: 3anor He,n:BH)KHMOCTH.

OcHOBH}'IO .n:omo npon;eHTHbIX .n:oxo,n:OB (OKOJIO 70%) 3aHHMalOT .ZJ:OXO.ZJ:I,I no Kpe,n:IITaM, rrpe.n:ocTilBJieHHhIM q>mWiecKHM JIH[{aM Ha np:uo6pereHHe aBTOM06HJieii. ,[(aHHh1e Kpe,n:HTI,1 Bbl.ZJ:aJOTCH no.n: 3aJIOr aBTOM06HJIH, Ha rrp:uo6pereHHe KOTOporo npe.n:ocTaBJIHJICH Kpe,n:HT. Kpe,n:HTI,I BbI,n:aIOI'CH q>H3WieCKHM JIH[{aM - pe3:u,n:eHTilM P<I> Ha cpoK OT ro.n:a .n:o IIHTH 11er. ,[(oJIH npon;eHTHhIX .n:oxo,n:oB no Kpe,n:HTaM q>H3H1IeCKHX JIH[{ )'MeHbmHJiacb Ha 16,6% (69,8% Ha 01.07.15 npOTHB 86,4% Ha 01.07.14 r.) npH He3Ha1IHTeJibHOM yBeJIHqeHHH C)'MMbl .n:oxo.n:a Ha 110 83 6 TblC. py6. ,[(oJIH .n:pyr:ux BH,n:OB .n:oxo,n:oB B o6m;eii C'fPYKTYPe .n:oxo,n:oB He3HaqHTeJihHa - MeHee 4 % B o6m;eii cyMMe npoqeHTHhIX .n:oxo,n:oB.

0cHOBHOH y.n:em,Hblii Bee n C'fPYKTYPe pacxo.n:oB EaHKa 3aHHMaJOT npon;eHTHhie pacxo,n:hl no npHBJieqeHHhlM cpe.n:CTBaM: 57,1% 3a 1-e r10nyro.n:11e 2015 r. 11 56,9% 3a aHaJIOfHqHI,IH nep110.n: rrpomnoro ro.n:a.

Pacxo.ZJ:I,1, CBH3aHHbie C o6ecneqemi:eM ,n:eHTeJibHOCTH 6aHKa COCTaBJIHIOT OKOJIO 20% OT o6mero ofo,eMa pacxo,n:oB naHKa.

Ilp:u61,m1, .n:o HaJioroo611o)KeHIDI, no.rryqe1111a,i: no pe3)'JihTaTaM 1 nonyro.n:m1 2015 ro.n:a, Bblllie np:u6bIJIH, nonyqeHHOH 3a aHan:orH1IllhIH nep110.n: rrpolllJioro ro.n:a, Ha 168 581 Thie. py6. HJIH Ha 33,9%.YBeJIHtieHHe np:u61,m11 npOH30llIJio 3a cqer c~ecTBeHHoro YBeJIHtieHIDI C)'MMhl nonyqeHHbIX npon;eHTHbIX .n:oxo.n:oB.

7. Conpoeo~HTeJihH3H HHtllOpMa~HJI K OT-iery 06 ypoeue ~OCTaTO-IHOCTH KanuTaJia, 06 06111aTeJILHhIX uopMaTueax u o noKalaTeJie «t,uuaucoeoro pL1-iara

EaHK POCCHH ycTaHaBJIHBaeT :u KOHTpOJIHpyer BhlnOJIHeHHe Tpe6oBaHHii K ypoBlilO ,ll;OCTaTOqffOCTH KanHTaJia naHKa.

HopMaTHBhl .n:ocTaToqHOCTH KaIIIITaJia 6aHKa paCCt{HTbIBaIOTCH KaK OTHOllleHH.H BeJIHt{HHhl 6asoBoro KaIIHTaJia 6aHKa, BeJIHqHHbl OCHOBHOro KaIIHTaJia 6aHKa 11 BeJIHqHHhl co6cTBeHHblX cpe,n:cTB (KanIITaJia) 6aHKa, orrpe.n:en.HeMhIX no MeTO,n:HKe, npeeycMOTpeHHoH IloJio)KeHHeM Eam<a PoccHH OT 28 .n:eKa6p.SI 2012 ro.n:a N 395-Il 110 Mero,n:HKe onpe.n:eneHIDI BeJIH1IHHhl co6cTBeHHhIX cpe,n:cTB-(KanIITaJia) Kpe,n:HTHhIX opraHma[{HH ("na3eJib ID")", K C)'MMe:

Kpe,n:HTHOro pHCKa TIO aKTHBaM, OTpIDKeHHbIM Ha 6aJiaHC0Bh1X cqeTaX 6yxraJITepcKoro yqera (aKTHBbl 3a Bblt{eTOM cqiopMHpOBaHHbIX pe3epBOB Ha B03MOiKHbie nOTepH H pe3epBOB ua B03MOiKHbie IIOTepH no ccy.n:aM, ccy,n:HOH H npHpaBHeHHOH K HeH 3a.ZJ:OJI)KeHHOCTH, B3BellleHHbie TIO ypoBHIO pHcKa);

Kpe,n:IITHoro pHcKa no ycnoBHhIM o6H3aTeJihCTBaM Kpe.n:11moro xapmcrepa;

13

603

AO «Touoma EaHK» IloncHunu!llbHUR wuj,op.Mau.ua K npo.Me:HC)'mormou 6yxz(IJlmepcKou (fj,WlaHcooou) om11enmocmu 3a

1-e nonyzoiJue 2015 zoiJa (ece OaHHble, ecllU 11e yKma110 UHoe, BblJ)a;JJce11b1 B mblCR'lax poccuucKux py6lleii)

Kpe)],wrnoro pHCKa no npOH3BOJJ;HbIM q>HHaHCOBbIM HHCTJ)yMeHTaM;

Benwnrne pHcKa H3MeHeIDUI CTOHMOCTH Kpe,llHTHoro Tpe6oBamra B pe3yn1,TaTe yxy,z:uueHIDl

Kpe)].HTHoro KaqecTBa Komparema;

onepfillHOHHoro pHcKa;

pbIHOlffiOro pHCKa

EaHK IIO)].JJ;ep,rurnaeT ypoBeHb HOpMaTHBOB JJ;OCTaTOlffiOCTH KallHTana Ha ypOBHe, KOTOpbIH

COOTBe'l'CTBYeT xapmcrepy H ofo,eM)' npOBO)],HMLIX EamcoM onep~. C-ipaTerIDI yrrpaBJieHIDI

KanHTanoM EaHKa BKnIO'laeT B ce6.H rrnaHHpOBaHHe H Ol{eHKY nQTPe6HoCTH EaHKa B KanHTane Ha cpoK He

Mettee Il.HTH neT. IlpH rrnattHpOBaHHH KallHTana Eamc HCXOJJ;HT H3 l{eneBoro ypOBHSI JJ;OCTaTOlffiOCTH

KanHTana H np0H3B0JJ;HT 01.{eHKY cne)].y!Om;HX rrapaMeTpOB, BflHSIIOill,HX Ha JJ;OCTaTOlffiOCTh

KallHTana:o6'beMa Kpe)],HTOB q>H3HqeCKHM H IOpM)].HqecKHM mru:aM, B3BeIIIeHHbIX C yqeTOM pHCKa;

- o6'beMbI pe3epBOB Ha B03MO)l(HLie nOTepH B pa3pe3e rroJml>eneii Kpe,zurroB;

- ypOBHH BepOJITIIOCTH .ne<)>oma H y6LITKOB B OTHOIIIeHHH KJiaccoB ( cerMeHTOB) Kpe,lUITHhlX TJ)e6oBamdi;

- qyBCTBHTenbHOCTh IlpOl.{eHTHOH Map)KH K Kone6attIDIM pbIHO'IHbIX CTaBOK;

- 06'beMa Me)K6aHKOBCKHX .z:i;en03HTOB H npoqHX aIITHBOB, B3BeIIIeHHbIX C yqeroM pHCKa;

- 06'beMOB e)KefOJJ;HOH qHCTOH npH6bUIH (y6hlTKOB) EaHKa, yseJIBllHBaIOm;eii (cHIDKaIOll.{HX)

KaIIHTanH3al{HIO;

- ypOBHSI onepal{HOHHOro pHcKa EaHKa.

IlpH IInaHHpOBaHHH KaIIHTana EaHK onpe.ri;emieT OCHOBHble HCTOqHHKH KaIIHTana, ero

IInaHOB}'IO CTpyicrypy. DaHK YCTattaBJIHBaeT noporoooe 3HaqeHHe JJ;OCTaTOqHOCTH KarrHTana Ha ypOBHe

11 %, 'ITO, no MHeHHIO Eamca, o6ecneqHeaeT .ri;oCTaTOlffibIH 3anac no KanHTany B cnyqae Bepo»rnoro

Kone6aHIDl ypoBH.H aKTHBOB nH6o q>HHaHCOBOro pe3yJThTaTa EaHKa.

YKa3aHHaSI Ol{eHKa np0H3B0,lUITCH e)KefO,llHO B paMKax 6IO,WKeTHOro IlpOl.{ecca, JJ;OBOJJ;HTCH AO CBe.ri;eHIDl

Ha6mo.naTem,Horo Coeera H aKl.{HOHepoB Eamca. B nocne)J.yIOll.{eM oc~ecTBn.HeTCH e)KeKBapranLHaSI

KOppeKTHpOBKa JJ;aHHOH 01.{eHKH B 3aBHCHMOCTH OT BbIIIOnHeHIDl EamcoM nnaHOB no o6'beMaM aIITHBOB H

"'iHCTOH npH6bIJIH. IlpH c~ecTBeHHOM OTKJIOHeHHH OT nnaHa, npHBo)],Sllll,eM K HeOOXO,llHMOCTH

,llOilOnHHTeJThHI,IX MeponpIDlTHH no ysenwreHHIO KallHTana, HHq>OpMal{HSI )],OBO,llHTCH )],0 CBe,lleHIDl

Ha6mo.naTem,Horo Coeem H OJiaH no npHBJieqeHHIO .norronHHTenLHoro KaIIHTana rrepecMaTpHBaeTC».

B l{eJI.HX COOTBeTCTBIDl BeJiffqHHbl KaIIHTana HOpMaTHBHbIM Tpe60BaHHS1M B EaHKe oc~eCTBJIHeTCH

e,ICeJJ;HeBHblii pacqeT pa3Mepa KarrHTana. ,l];errapTaMeHT 6yxramepcKoro yqem orqeTHocTH H

q>HHaHCOBOro KOmpon» OaHKa KOffTPOJIHpyeT Ha e)Ke)],HeBHOH OCHOBe co6mo.neHHe HOpMaTHBOB

,llOCTaTOqttOCTH KaIIHTana oaHKa.

B cnyqae ecJIH 3HaqeHHe HOpMaTHBOB ,llOCTamlffiOCTH KailHTaJia npH6.JIIDKaeTCJI K rroporOBOM)'

3HaqeHHIO, yCTattoBJieHHOM)' Tpe6oeaHH.HMH 1-U> PC!> H BH)'Tpetttteii noJIHTHKoii EaHKa, ,llaHHasi

HHq>OpMal{IDI .noeo.zurrcsi )].O cBe,lleHIDl Ha6n10.naTennttoro CoBeTa EaHKa.

DaHK paccqHTbIBaeT eeJI~ KaIIHTana H HOpMaTHBbI ,llOCTaTO'IHOCTH KailHTana H 1.0 «IloKa3aTeJib

.nocTaToqHocTH co6CTBeHHLIX cpe.nCTB {KaIIHTana) Kpe)].HTHoii oprattIDal{HH», H 1.1 «IloKa3aTeJib

,llOCTaTOlffiOCffl 6a30B0f0 KanHTana Kpe)].HTHOH opraHH3al{HH» H H 1.2 «IlOKa3aTeJll> ,llOCTaTOlffiOCTH

OCHOBHOro KaIIHTana» B COOTBeTCTBHH c IlOJIO)KeHHeM N!! 395-TI.

B OTqeTHOM nepHO,lle EaHK BbIIIOflHJIJI Bee Tpe6oBaHIDl K KallHTany H co6JIIO,llan ofol3aTeJibHbie

HOpMaTHBbl.

14

604

AO «Touoma Ean10> IloacnumeJ1bHQH 11mj,opMau.ua «. np0Mem:ymo11nou 6yxz(IJlmepc«.011 (qmnancoaou) om11emnocmu 3a

1-e nonyzodue 2015 zot>a (Bee OaHHbze, ecJIU He YK03GHO u11oe, Bb1pa:J1CeHbl B mbic11.11ax poccuuc1<.ux py6J1eii)

OcHOBHOA Kamrran

B TOM 'IHCJie:

11CTO'IHHKH 6aJOB0f0 Kamrrarra

- IIOKaJaTeJIH, yMeHI,IIJaIOmHe cyMMY HCTO'IHHKOB 6aJOB0f0 KaJIHTana

)J;o6aBO'IHbIA KaIIHTan

)J;ononHHTeJibHI,di: KamITan

Bcero co6creenuL1x cpe,ncTB (KanHTana)

AKI'HBbl, B3BemeHHble C Y'feTOM pHCK8, H006XO.l(HMble AJUI orrpe,neneHIDI ,nOCTaTO'IHOCTH co6CTBeHHI,IX cpe.ncm (KRIIBTana)

l HIOJIH 2015 ro.na 1 HHBapH 2015 ro.na

8 692 669 7 444 843

8 729 355 7 484 802

(36 686) (39 959)

1358439 2 257 698

10 051108 9 702 541

56 029624 55 024 733

B COCTIIB HCTO'IHHKOB )].OilOJIHHTeJILHOfO Kamrrana Eamca BKJIIO'leHLI cy6op)].HIIHJ>OBaIIHl,Ie 3aHMLI B

06.IUeii: C)'MMe 932 500 ThIC. py6. (1 HHBapH 2015 ro.na: 1 107 500 ThIC. py6.), COOTBeTCTBYJOIUHe

TJ)e6oBaHIDIM IlonmKeHHH N!! 395-II, npe.l\'bHBJIHeMLIM K cy6op)].HHHpoBaIIHI,IM 3aHMaM, BKJIIOlfaeMLIM B

COCTaB )].OITOJIHHTeJihHOro KaITHTaJia EaHKa:

.N!! )l;aTa BLl){a'III --1 7 H0.86pJI 2008 I'O,D;i

2 11 Mapra2011 I'O)];i

3 1 asrycra 2012 ro.na

CpoK noraweneH

6 HOll6pJ12015 ro.na

12 Mapra2018 ro.na

1 mnycra 2019 ro.na

1 nIOJIH 2015 ro.na

IIepBOHa'laJibHaH CTOHMOCT,b

350 000

550 000

850 000

AMopTH3HpoeauuaH CTOIIMOCTb (IIonozeHHe .N'!! 395-11)

35 000

302 500

595 000

932500

3HalfeHHH BeJIHlJHH HOpMaTHBOB )].OCTaTO'lHOCTH KaITHTana, JIHKBH,l{HOCTH, Kpe)].HTHOro pHCKa H pHCKa no

HHcaii:)].epaM EaHKa npHBe.n.em1 HIDKe:

Ha111MeHOBaH111e 3KOHOMlll"l&CKOro 0603Ha- npeAenbHoe HOpMan1ea "19Hllle 3Ha"leH111e Ha 01.07.2015 Ha 01.01.2015

HopMaTl1B AOCTaTO'IHOCTIII 6a3oeoro Kam,rana H1 1 >=5,0% 15,5% 13,5% HopMaTIIIB AOCTaTO'IHOCTIII ocHOBHoro Kam,rana H1 2 >=5,5% 15,5% 13,5% HopMaTIIIB AOCTaTO'IHOCTIII co6creeHHblX cpeACTB (Kam,1rana) H1 0 >=10,0% 17,9% 17,6%

I

HopMaTIIIB MrHOBeHHOlil I JllllKB"1.llHOCT"1 H2 >=15,0% 152,9% 1108,5% HopM8Tl1B TeKy111elil Jl"1KB111AHOCTI1 H3 >=50,0% 265,2% 442,1% HopMaTIIIB AOilrOCpO'IHOlil Jl"1KB"1AHOCTIII H4 <=120,0% 90,0% 97,8% HopM8TlllB MSKCl!lMaJlbHOro pa3Mepa plllcKa Ha OAHOro 3aeMU1lllK8 lllfllll rpynnv CBf138HHblX 38eMUIIIIKOB H6 <=25,0% 17,9% 9,8% HopMaTIIIB M8KClllM8JlbHOro pa3Mepa KpynHblX KP&AIIITHblX plllCKOB H7 <=800,0% 74,9% 30,8% HopM8TlllB COBOKynHOlil BeJ1L.1'1111Hbl p111CKa no IIIHCSlilAepaM H10 1 <=3,0% 0,2% 0,2%

15

605

AO «Toiioma Eam<.» Iloncmm1eJ1bH(IR um/JOpAtal{UR 1<. npoAte:»eymormoii 6yxzwmepc1<.oii (</mHaHCOBoii) om11i!nmocmu 3a

1-e nonyzodue 2015 zoda (ace OGHHble, eCJIU He YKa3GHO UHOe, 6blpaJ1CeHbl (J 111blCRHGX poCCUUCKUX py6neu)

3a cpamnraaeMhie OTLierHb1e .uaThI pacqerm,1e 3Ha'-lemuc .UOCTilTOqttOCrn Kamrrarra y.lI)"ll.IlHJIHCb

npeHMYU(eCTBeHHo 3a cqer )'BeJllllleHIDI Kamrra.rra Ha CYMMY rrp:0:6bDIH 3a QTIIerm,10 nep:0:0.u.

HopManm MrHOBeHHoM IDIKBH.IXHOCTH (H2) cyniecTBeHHo YMeHblllHJICH no coCTofilIBIO Ha 01 rnoJUI

2015 r . B cpaBHeHHH co 3Hal.leHHeM Ha 01 HHBap5l 2015 r.: c 1108,5% .uo 152,9% (6onee, '-leM B 7 pa3).

TaIOKe npOH30IIIJIO CHIDKeHHe HOpManma TeKynieu JUl.KBH,l(HOCTH (H3): c 442,1 % .uo 265,2% (cHIDKeHHe B 1,7 pa3a). Ila Ilp:H:qHHe HeCTa6HJibHOCTH Ha qmHaHCOBblX pbIHKax BO BTOpou IlOJIOBHHe

2014 ro.ua, B aBrycre-ceHrn6pe 2014 BaHKOM 6bm ccpopMllpoBaH 3anac JIHKBH.IXHOcrn.

Ila COCTOfillliIO Ha O 1.01.2015 pa3Mep KpaTimcpOqttOM ,UOcryrrHOM JIBKBH.IXHOCTH COCTaBHJI 7 .8 MJip,n;. py6.

Ila Mepe CTa6HJIH3aqm,I cmyauym Ha <pHHaHCOBbIX pbIHKax B nepBOM noJIOBHHe 2015 ro,n;a 0:

nOBblllleHH5l crrpoca Ha Kpe,l(HTbl co CTOpOHbl KJIHeHTOB, BaHK COKpaTHJI 3anac JIHKBH,l(HOCTH ,n;o ypOBH51

2.1 MJip,n;. py6. Ha 01.07.2015. TaKHM o6pa30M, CHIDKeHHe 3Ha'-leHllli HOpMaTIIBOB MrHOBeHHOM 0:

TeKynieH JIBKBH,l(HOCTH (H2 0: H3) no COCT05lHIDO Ha 01.07.2015 6hmH Bbl3BaHbl CHIDKeHHeM 3arraca

JIHKBH.IXHOCTH.

HopMarnB ,n;oJirocpOqttOM JIBKBH.IXHOCTII (H4) cynieCTBeHHO He H3MeHHJIC5l - mMeHeHHe COCTaBHJIO

7,8% 3a 6 Mec~eB: Ha 01 5lHBap5l 2015 r. 3Hal.leHHe ttopManma 6hmo 97,8%, Ha 01 moJUI 2015 r. -

90,0%.

HopManm MaKCHMaJibHOro pa3Mepa pHCKa Ha O,n;HOro 3aeMIIU1Ka HJIH rpyrrny CB5l3aHHbIX 3aeMI.U;HKOB

(H6) )'BeJIHqHJIC51 B 1,8 pa3a: no COCT05lHillO Ha 01 5lHBap5l 2015 r. 3Ha'-leHHe HOpManma COCTaBJUIJIO

9,8%, Ha 01 HIOJUI 2015 r. - 17,9%. YBeJllllleHHe 3HaqeHH5l noKa3aTeJUI Bbl3BaHO poCTOM nopT<peJUI

KOpnopaTIIBHbIX Kpe,n;ITTOB B n;eJIOM H 3a,ll;OJDKeHHOCTII KOHKperHbIX 3aeMI.U;HKOB-IOpH,l(Hl.{eCKHX JIHD; B

l.laCTHocrn B pe3ym,Tare cHIDKeHH5l o6opa'lliBaeMoCTH npo,n;IDK aBTOM06HJieu. CHIDKeHHe

o6opaq:H:BaeMOCTII Bbl3BaHO na,n;eHHeM crrpoca B CHJiy KaK Ce30HHbIX, TaK H MaKp03KOHOMHl.leCKHX

cpaKTOpOB.

YBeJIHl.leHHe Kpe,n;ITTHoro nOPTQJeJUI no KopnopaTHBHhIM 3aeMin;HKaM npHBeJio TaIOKe K pocry

HOpManma MaKCHMaJibHOro pa3Mepa KpyrrttbIX Kpe,n;ITTHbIX pHCKOB (H7): no cpaBHeHmo c HaqaJIOM 2015 ro,n;a )'BeJIHl.leHHe npomoumo B 2,4 pa3a: c 30,8% Ha 01 5lHBap5l 2015 r. ,n;o 74,9% Ha 01 HIOJUI 2015 r.

HopMarnB COBOKynHOM BeJIHl.{HHbI pHCKa no HHCau,n;epaM 6aHKa (Hl0.1) 3a cpaBHHBaeMbie nepHO,lJ;bl

OCTaJIC51 HemMeHHbIM - 0,2%.

OcHOBHOM KarrITTaJI

Cpe,n;CTBa Kpe,n;HTHbIX opraHH3an;HM B IJ,eHipaJibHOM 6aHKe

PoccHMCKOM <l>e.uepan;HH, KpOMe <l>OPa

Cpe,n;CTBa B Kpe):(ITTHbIX oprattman;IDIX

lfuCTa5l ccy.n;ttM 3a,ll;OJDKeHHOCTb

OrnmKeHHhrn HaJIOroBhIM aKTHB

OcHOBHbie cpe,l(CTBa, HeMarepHaJibHbie aKTHBbl H

MarepHaJihHhie 3arrach1

Ilpol.lHe aKTHBhI

YMeHbmaIO:u.\M nonpaBKa Ha CYMMY noKa3aTeJieu,

npHHHMaeMbIX B YMeHbUieHHe BeJIH'-IHHbl HCTOqttHKOB

OCHOBHOro KaITHTa.rra

BeJIHl.{HHa 6aJiaHCOBblX aKTHBOB no,n; pHCKOM c yqeroM

rrorrp8.BKH

ua 01.07.2015

8 692 669

283 635

181 843

51 886 142 11 051

91 570

348 197

(36 686)

52 765 752

Ha 01.04.2015

7 448 247

264 464

240 915

55 586 001 0

96 556

389 617

(36 555)

56 540 998

16

606

AO «Toi'ioma Gan«» IIoacnumenbHaR umj,opMaU,UR K npo.JJ1e3HJ1mormoii 6yxz0llmepc«oii (q,unancoBoii) om11emnocmu 3a

1-e no11yzooue 2015 zooa («ce OQHHble, eCJlU He YKa3aHO UHOe, 6blpa:J1cem,z 6 mblCJl'l<IX pOCCUUCKUX py6lleU)

HoMHHaJihHWI BeJIHllHHa pucKa no yCJJOBHhIM o6'13aTeJihCTBaM Kpe.[(HI'Horo xaprucrepa (KPB)

IlonpaBK3 B qacrn: npHBe,n:eHIUI K KpC.l(HTHOM)' 3KBHB8IlCHcy ycJIOBHhIX o6'13arem,CTB Kpe.l(HTHoro xapaKTepa

Be.JllillHHa 6anaucOBJ,IX aKTHBOB u BHe6anaHCOBI,IX 1J)C60BaHHH no.n: pHCKOM .wui: pacqera IIOKa3aTeJUI <pHHaHCOBOfO pbJ.llara

IloK33aTeJib <f>HHaHcoBoro pbJ1ffira no £a3emo III, npou;em

420 928

42 093

52 807 845

16.5

400 597

40060

56 581058

13.2

B oTqeTHoM nepuo.n:e cyiu;eCTBeHHI,IX mMeHemrn 3Haqemrn: noK33aTemI <f>HHaHcoBoro p1,111ara H ero KOMIIOHCHI'OB He npmooIIUIO. He6om,moe yJiy'illleHHe 3Haqemra IIOKa3aTemI <f>HHaHcoBoro p1>11Iara (Ha 3,3%) npu cpaBHCHHH 3Haqemrn IIOK33a'reJieH no COCTOfilIHIO Ha 01.07.2015 u Ha 01.04.2015 r. Bb13BaHO CHIDKCHHCM BeJIHllliHI,I 6aJiaHCOBl,IX aKTHBOB, B qaCTHoCTH qffCTOH ccy.l(HOH 3a,r:i;OJDKCHHOCTH, a TIUOKe YBCJIWICHHCM OCHOBHOro Karnrrarra B CBH3H C nepeHOCOM Hepacnpe.z:(eJieHHOH npu6bura B 6a30BbIH K3IIHTan nocne IIO.l(Tl3Cp)K.l(eHIUI npH6bIJIH 3a 2014 ro.n: ay,n:HTOpCKOH opraHH3ar(HCH.

8. ConpOBO)J;HTeJILHaH HHcj>OpMa[(HH K OT'ICTY O )J;BIDKeHHH JJ;eHe,KHLIX

cpeJJ;CTB

B reqeHHe 1-ro nonyro.z:(H'1 2015 ro.n:a H auanorwrnoro nepHo,n:a 2014 ro.n:a .n:onoJIHHTem,mrx BbIIIYCKOB o6bIKHOBCHHblX aKu;HH He ocyiu;eCTBIDIJIOCb.

Cyiu;ecTBCHHblX OCTaTKOB, HC.l(OCTYfiHbIX .z:(JIH HCilOJib30Bamra, KpOMe cpe,n:CTB, .n:enoHHpyeMbIX B EaHKe Poccmt: (<l>ou.n: o6H3aTefil>HhIX pe3epBos), B cpaBHHBaeMbIX nepuo.n:ax He 61,mo. EaHKy, KaK yqacTHHKY rpyilIIhl Toyota Financial Services Corporation (JlnoHH'1), OTKpbITO <f>HHaHCHpomume B <f>HHaHCoBoii Kopnopau;uu TOYOTA MOTOR FINANCE (NETHERLANDS) B.V.

B reqeHHe 1-ro nonyro.z:(H'1 2015 ro.n:a H nepsoro nonyro.n:H'1 2014 ro.n:a Bce 3aHMCTB0BaHH1>1e pecypchl HCIIOJ1b30BaJ1HCb Ha <f>HHaHCHpOBaHHe aKTHBOB - npe.n:ocTaBJICHHe rropT<f>emI KpC.l{HTOB <f>H3ffqCCKHM H IOpH,nuqecKHM JIHu;aM.

MH<f>opMau;IDI O Jl:BIDKCHIDf .l(CHC)Kffl,IX cpe,ncTB B pa3pC3e X03'1HCTBCHHbJX cy61,eKTOB 3a 1-e rronyro,n;He 2015 ro.n:a npe.n:cTaBJieHa HIDKe:

P03Hll'IHOe Kopnopaumuoe Pac11err.1 c HepacnpeAeneuuwe

Ham1eHOB8H1Ie IlOKll31ITellll 6attKOBCKOe 6attKOBCKoe Kpe){H111hlMH IlOlUKH ACHelKHLIX ecero

o6c.nylKHB8HHe 06CJIYlKHB8HIIC opraHH3~Mll cpe){C'IB

lJHCTble ){eHtlKHble cpe){CTBH,

IIOJlY'leHHble OT (11CIIOJlb30BHHHble

Bl Olle£81(110HHOR AeRTCllbllOCTH 8602785 ( 8 656 517} 2 023014 l l 703 381} 265901 ,ll;ettell(HL!e cpe){CTB3, UOJl)"leHHLie OT

(Hml 11cnonL'.30BRHHLie B)

oneplll.llIOHHOR ){ellTeJILHOCTH ll,O

mMetteunn B onepaunoHHLIX aKTirnax

11 o6ll3aTeJILCTBax, ecero, 2 825 490 638 114 (644 369) (1 714 081) 1 105 154

IIpoueHThl nOJl)"ICHHLie 2 825490 623720 421 451 0 3 870 661

IIpoueHTh1 yllJl811eHHL1e 0 (13 641) (1042970) (972 713) (2 029 324)

KoMHCCHH noll)"leHHLie 0 0 0 1382 l 382

KoMHCCHH ynJia'leHHLie 0 (76 615) (22 850) 0 (99 465) ,ll;OXO){LI 38 BLl'ICTOM paCXO){OB no

onepaumIM C HHOClpBHHOll B3Jll0T0ll 0 0 0 75 75

I1po11ne onepa1.1HOHHL1e ){OXOAL! 0 104 650 0 43 693 148 343

17

607

AO «Toiioma EaH«» lloRcHumellbHaR umj,op.11,au,UR « npoMe;m:ymo•moii 6yxz(Ulmepc1<oii (,PunaHcoeoii) om'lenmocmu 3a

1-e nOJ1yzooue 2015 zooa («ce OQHHbZe, eCJIU He YK<13(1H0 UHOe, 8bZpa:J1CeHbZ 8 lnbZCRl/0:X poccuucKUX py6J1eu)

Onep811HOHHT,1e pacxo,nLJ 0 0 0 (576 089) (576 089)

Pacxo.11. (B03Mell(eHHe) no HaJJOraM 0 0 0 (210 429) (210429) IlpupoCT I CHllllCeHne qnCTLIX ,11.eH.

cpe,11.CTB OT onepall,IIOHHLIX llKTIIBOB H

ofii13areJJLCTB , scero, s TOM 'lncne: 5 777295 (9 294 631) 2 667 383 IO 700 (839 253) qHCTLill npnpoCT I cttml(ettne no

o6JI38TeJILHLIM pe3epB8M Ha cqe-rax B

EaeKe PoccHH 0 0 0 3 520 3 520 quCTi.llt npll])OCT I CHmKeHne no

ccy,D.HoA 3a,D.0Jll!CeHHOCTII 5 818 797 (7 581 137) 5 750 000 0 3 987 660 qnCTLdt np1tpOCT I CHUll(em1e no

IIpO'!IIM 8KTHB8M (55 447) (211) (52 899) 97166 (11 391) qltCTLilt npupoCT I CHIIJKeHne IIO

cpe,11.CTBa~, .upynix Kpe)I.IITHLJX

opnuIH3BUHR 0 0 (3 029 936) 0 (3 029 936) qHCTLllt npupoCT I CHllllCeHne no

cpe.D.CTBBM KJIHeHTOB (HeKpe)I.IITHLIX

opraHH38UHA) 13 996 (1 713 286) 0 0 (1 699 290) qllCTLili npHpOCT (CHHJKeHHe) no

npoq11M o6JI38TeJJLCTBaM (51) 3 218 (89 986) (89 816) qHCThle ,1:1eeelKHh1e cpe,1:1crna,

nony'leHHhie OT I ucuoJib30BaHHbie

B BBBeC'l'llqHOBHOit ,11.eH-TeJILHOCTH 0 0 0 {3 448} {3 448} Ilpuo6pereuue OCHOBHLIX cpe,11.CTB,

HeMarepnanLHLIX 8KTIIB0B 11

~11rrep11BJ1LHI,1X 38D8C0B 0 0 0 (4 679) (4 679) BLipyqKB OT pCWIKl8ll,lffl OCHOBHLIX

cpe,11.CTB, He~nrrepHBJILHLIX 8KTIIB0B H

MBTep lt8JILHLIX 38II8COB 0 0 0 1231 1231 -.iucTbie ,1:1euelKHbie cpe,1:1cTea,

DOJIY'leHHLie OT/ 11CHOJ1b30B8HHble

e !J!neaecoeoit 11eaTeJ1hHOCTH 0 0 0 0 0

BnHHHHe 1tJMeHeH11ii

oit>HUIIBJILHLIX IcypCOB

IIHOCTp8HHLIX BRJIIOT no

OTHOWeHIIIO K pytinro,

YCTIIHOBJieHHblX liaHKOM PocceH,

HD ,1:1eeelKHLie cpe,l:ICTBB II HX

:nmusaneHTLI {19 781} {19 781} IlpepoCT(O'ITOK)J1eHelKHblX

CJ!tl(CTB R Rl[ :JKBHBaneRTOB 0 0 242672 0 242672 ,l{eHeJKHLlC Cpe,llCTBB B HX

3KBIIB8JleHI'LI RB H8'18JIO OT'leTHOrn

ro,1:1a 0 0 145 940 0 145 940 )];ettelKHL1e cpe,11.CTBa u 11X

3KBIIB8JleHTLI HR KOHe[I OT'leTHOro

nepuo,1:1a 0 0 388 612 0 388 612

Hm)lopMal.UIJI o ):{BIDKeHHH ,llette)KffbIX cpe,llcTB B pa3pe3e X03HHCTBeHHbIX cerMeHTOB 3a 1-e nonyro)lffe 2014 ro,lla npe,llcnrnrreua .n;arree:

Hepacnpe,lleJ)eH

P03HH'IHOe KopnopBTHBHOe Pacqen,1 c HLle IIOTOKII

fiBHKOBCKOC 6aHKOBCKOe KpCJ1IITHLIMII .11.CHC>ICHLIX

Ha11MeHOB8H1!e IIOKa38TeM OOCJJY)l(IIB8Hlle o6CJIY)((IIB8Hlle OPf8Hil3all,llllMH cpe,1:1CTB ecero

qHCTbie ,1:1eHelKHb1e cpe,1:1cTea, nwiy'leHHbie

OT (HCilWJb30B8HHble B) onepal{IIOHHOit

AeRTe.rn.HOCTH 1 S88417 S01871 {483074} {1614 817} {7 603} ,l{eHClKlll,IC cpe,11.CTBB, nonyqeHHLIC OT (HJIII

IICDOJIL30B8HHLIC B) ouepaunoHHOit

,11.eJITCJJLHOCTII .11.0 113MCHCHHH B onepBUIIOHHIJX

81CT1IB8,'( II o6JI3areJILCTBax, Bcero, 2 717 720 289 862 (651256) (1514085) 842 241

IlpoueHTLI IIOJiyqeHHLle 2 714 503 330243 43204 0 3 087950 (1 492 03

IlpoueHTLI ynna'leHH&1e 0 6 465 (671 106) (827 395) 6)

KOMIICClffl nony'leHHLle 0 0 0 7158 7 158

18

608

AO «Toiioma Han«» IIoncnumeJlbHan 1m<J,opMat(UR « npoAtem:ymormoii 6yxz(Ulmepc«oti (<J,unancoBoii) om11emnocnm 3a

1-e nonyzooue 2015 zooa (ece oauubze, ecJIU He YKG3UHO UHoe, 6bZpa:»ceHbZ e tnbZCJltJax poccuiic1<.ux py6Reii)

KOMIICCIIK ynnalfeHHLIC 0 (81 907) (23 354) 0 (105 261) J:{OXO,IU,l 38 BbllfC'TOM paCXO.llOB no onepauruu,1 C

HHOCIJ)HHHOil B8JllOTOH 0 0 0 405 405

IlpOlfHe onep81.\IIOHHbIC .llOXO.llbl 3 217 35 061 0 2421 40 699

Onepa1.1110HHbie pacxo,nbI 0 0 0 (495 665) (495 665)

Pacxo.n (B03Mem;eHHe) no aa.rroraM 0 0 0 (201 009) (201 009) IlpHpOCT I CIDDICeHIIC lfllCTb!X .nett. cpe.nCTB OT

onepeUHOHHI,JX BKTIIBOB II o6Jl3an:nr,CTB ,

Bcero, B TOM lfHCne: (1129 303) 212 009 168 182 (JOO 732) (849 844) qHCTLllt npnpoCT I CHl!)KCHIIC no

o6ll38TC!lbHLIM pe3Cp88lll Ha ClfeTIIX B liaKICe

PoccHH 0 0 0 (130) (130) qllCTLIA npnpoCT I CHIIllCCHHe no BnOllCCHIIJ!M B

I.{eHHblC 6yi,i11111, OI.{CHlIB8CMbllJ no

cnp1111e,1U1HBOA CTOHMOCTII lfCpC3 npH6bJJJJ, nnu

y6bJTOK 0 0 0 0 quCTLIA npnpoCT I c11mKeH11e no ccy.naol! (3 666 21 38,!lOn>KeHHOCTH (l 130 083) (2 540 554) 50000 (45 575) 2) 1h1CTb1lt npupoCT I CH11)1(em1e no npolfHM

aKTimaM 120 0 (217 884) 24762 (193 002) qHCTbili npHpOCT I cmrnce11ne no Kpe,nuraM,

.neno31IT8M u npolfHM cpe.ncrnaM fiaHKa PoccHH 0 0 0 0 qHCTbllt npHpOCT I CHIDl{CH!le no cpe.nCTBaM

J!Pymx KpC,!OITHLIX op11111H311I.{Hn 0 0 336 403 0 336 403 qllCTl,llt npnpOCT I CHHlKCHHC no cpCJJ.CTBIIM

KnlICHTOB (HCKpC.lllfiHl,IX. oprallH38I.{Hlt) 228 2 752 563 0 0 2 752 791 ~CTLIA npnpoCT (CHHlKCHHe) no npOlfHM

06,rnrrenr,CTBaJII 432 0 (337) (79 789) (79 694) 1I11crb1e .neHelKHb1e cp~cTua, noJJy'leHHble

OT/ IICIIOJlb3088HHbie B HHBeCTHIUIOHHOH

AeR-1WILBOCTII 0 0 0 0 IIpno6peremi:e IICHHLIX 6yMar n }lpyTIIX

cliHHHHCOBblX BKTHBOB, OTHOCll!IJ,IIXCll K

K8TeropHH 11HMCIOW:HCCll B Ha.Jill'IIIH WU1

npo.nlllKH" 0 0 0 (6 064) (6 064) I1pno6pCTCHHC OCHOBHb!X cpe,nCTB,

HCM8TepH811bHl,IX 8KTIIBOB H MaTCpHaJlbHLIX

33Il8COB 0 0 0 (7 241) (7 241) BLipYlflCB. OT pe811H311[{11H OCHOBHLIX cpe.nCTB,

HCM8TCpHaJl!,Hl,IX 8KTIIBOB H MaTCpHIUIJ,IILIX

38n8COB 0 0 0 1177 l 177 1I11cT1,1e .neHelKHbie cp~CTBB, DOJJy'leHHbie

OT/ IICIIOJlb30BRHHble B ljnrnaacoeolt

AeRTtm,HOCTH 0 0 0 0 0

BJJHRIIHe H3MeHeann O<j>HI.{llaJJbllLIX Kypcoe

IIHOCTpRHHblX BRJIIOT no OTHOIIICHIIIO K

py6mo, yCT8HOBJICHHbIX liaHKOM PoCCHH, ea

.neaelKHb!e Cj!~CTBa H IIX JKBHBBJJeHTbl 30091 30091

fipHTOK (OTl'OK) ACHelKHLIX Cpl!ACTB II HX

311:BBBIUleHTOB 0 0 16424 0 16424

J:{eHClKIILIC cpe.nCTBa II IIX JKBHBaJICHTLI H8

Halfano 01'IC1lloro ro.na 1343 042 0 1343 042 J:{eHC'JKHLIC cpe.nCTBa II IIX 3KBIIBaJICHTLI Ha

KOHCI.1 OT'IC1llOro nepno.na 1359466 0 1359 466

19

609

AO «Toiioma Eam0> IloRcHunu!JlbHUR umj,opAtlll{llH x np0Me31CJ1mo•moii 6yxzMmepcxoii (puHaHcoBoii) om11emHocmu 3a

1-e noJ1yzooue 2015 zooa (Bee oaHHble, ecmt He yKm<IHo uuoe, Bb1pa:J1ceHbl B mblc.R11ax poccuucKUX py6Reii)

IlocKoJU,KY )J.e.irrem,HoCTL Eamca cocpeJJ.OToqeHa, B ocHOBHOM, B O)U{OH reorpaq>H11ecKoii 30He - B Poccmi:CKOH <!>e)J.epaqHH, )J.OnOJIHHTeJII,HLie paCKpLITIDI no reorpaq>H':lecKHM 30HaM He npe)J.CTIIBJIJIIOTCJI.

9. CucTeMa KopnopaTHBHOro ynpaBJICHH.H u BHyTpeuuero KOHTpOJI.H

9.1. Cucme.Ma 1<.opnopamuanozo ynpaanenUR

06U{ee co6paHue axu,uoHepoB u Ha6mooamellbHbtii CoBem

EaHK co3JJ.aH B q>opMe aJCllHOHepHoro o6m;ecTBa. Br,1cmHM opraHoM ynpaBJ1emm EaHKa JIBIDieTCJI 06m;ee co6paHHe aJCllHOHepoa. Eamc e)Kero)J.HO npoBOJJ.RT ro)J.oBoe 06m;ee co6prurne aJCl{HOHepoB. BHeoqepeJJ.HOe 06m;ee co6paHHe aJCl{HOHepoB npoBOJJ.IITCJI no pememno Ha6moJJ.aTeJILHoro CoBera EaHKa Ha OCHOBaHHH ero co6cTBeHHOH HHHQHaTHBLI, TJ)e60B8H:HJI peBH30pa Eamca, BHemttero ay)J.HTopa EaHKa, a TaIOice aKIUfOHepoB (aKUHOHepa), HBJUUOI.U;HXCH BJia)J.eJILQaMH He MeHee qeM 10% ronocyroru:ux aKQHH EaHKa Ha JJ.ary ITpeJJ.nHBJieHHJI TJ)e60BaHHJI.

K KOMITeTeHQHH 06ru:ero co6paHHJI aKQHOHepoB OTHOCJITCH:

1) BHeCeHHe H3MeHemrn u )J.OITOJIHemrn B Y CTaB Eamca HJIH yrnep)l()];eHHe Y CTaBa B HOBOH peJJ.aKQHH; 2) peopramt:mQ:HJI Eamca; 3) JIHKBH)].aU:HJI EaHKa, Ha3HaqeHHe JIHICBH)].aQHOHHOH KOMHCCHH u yrnep)K)].eHHe npoMexcyTOlffiOro u

OKOffqaTeJILHoro JIHKBH)].a.QHOHHLIX 68JlaHCOB; 4) oITpeJJ.eneHHe KO.JIHlleCTBeHHoro cocTa.Ba Ha6moJJ.aTem.Horo CoBeTa Eamca, H36pattue ero qneHoB H

)J.OCp01IHOe ITpeKpam;eHHe HX noJIHOMOq}lff; 5) onpe)J.eJieHHe KOJIHqeCTBa, HOMHHaJII,HQH CTOHMOCTH, KaTeropHH (THIIa) 061,JIBJieHHLIX aKQHH H

npaB, npe)J.OCTaBJIHeMLIX 3THMH aKQHJIMH; 6) yeenH':leHue ycTaBHoro KaIIHTana EattKa nyTeM yeem1qeHHJ1 HOMHHaJILHOH CTOHMOCTH aKQHH HJIH

nyTeM pa3Mell.(eHHJI )J.OITOJIHHTeJILHI,IX aKQHH; yMeHLIIIeHHe ycTaBHoro KaITHTana EaHKa B cnyqaJIX H B nopJl)J.Ke, ITpeJJ.YCMOTpeHHLIX 3aKOHO)J.aTeJILCTBOM Pocc:HHCKOH cI>e)J.epaQHH;

7) o6pa30BaHHe HCITO.JIHHTeJILHOro opraHa DaHKa H )J.OCp01IHOe npeKparu:eHHe ero nOJIHOMOq}IH; 8) ID6prurne peBH3opa Eamca H JJ.OCpo1IHoe ITpeKpam;eHHe ero noJIHoMoqmi:; 9) yrnep)l()];eHHe BHeIIIHero ayJJ.Kropa EaHKa; 10) BLITIJiaTa (061>J1B.1Ie1:1He) )].HBH)].eH)].OB ITO Pe3YJILTaTaM nepBoro KBaPTana, nonyrOJJ.HSI, )J.eBJITH

MeCJIIJ,eB H q>HHaHCOBOro ro)J.a; 11) yTBep)l()];eHHe ro)J,OBLIX QTqeTOB, ro)J.OBOH 6yxranTepCKOH ( q>HHaHCOBOH) O~eTHOCTH, a TaIOKe

pacnpe)J.eJieHHe ITpH6LIJIH (B TOM q0:crre BLIIIJiaTa ( 061>J1BJieI:1He) )J.HBH)J.eH)].OB, 3a HCKJIIoqeHHeM npH6r,IJIH, pacrrpeJJ.eneHHOH B KaqecTBe JJ.HBHAeH,AoB no proym,mTaM ITepBoro KBapTaJia, norryro)J.HJI, )J.eBJITH MeCJIQeB q>HHaHCOBOro ro)J.a) H y6LITKOB EaHKa ITO pe3yJILTaTaM q>HHaHCOBOro ro)J.a;

12) onpeJJ.eJieHHe ITOPMKa Be)J.eHHJI 06ru:ero co6paHHJI aKQHOHepoB; 13) JJ.p06JieHHe H KOHCOJIH)].aQHJI aKQHH, npHo6pereHHe EamcoM pa3Meru:eHHLIX aKQHH; 14) npHHSITHe pememrn 06 O)J.06peHHH KpynHLIX C)J.eJIOK H C)J.eJIOK, B COBepmeHHH KOTOpLIX HMeercJI

3aHHTepecoBaHHocn,; 15) npHHRTHe pememrn o rrpHo6pereHHH EamcoM pa3Mem:eHHLIX aKQHii B cnyqlUIX, rrpe.z:cycMOTpeHHLIX

<l>eJJ.epam,HLIM 3aKOHOM N!! 208-<!>3; 16) npHHSITHe perneHHH 06 yqaCTHH B accOQHaQHJIX H HHLIX o6ne)].HHeHIDIX KoMMepqecliliX opraHH3aQHH; 17) yrnep)l()];eHHe BH)'TPeHllliX )J.OKyMeHTOB, peryrrupyrom:ux )J.eJITeJILHOCTL opraHOB EaHKa; 18) pemeHHe HHbIX Bonpocoe, npeJJ.YCMOTpeHHLIX <l>eJJ.epaJibHLIM 3aKOHOM N!! 208-<!>3.

Bonpoc1,1, orneceHHbie K KOMnereHQHH 06m:ero co6paH:HJI aKQHOHepoB, He MOryT 6bITh nepeJJ.aHhI Ha pernettue ucnoJIHHTeJihHOMY opraey EaHKa. Bonpoc1,1, OTHeceHHbie K KOMneTeHQHH 06ru:ero co6paHHJI aKQHottepoB, He MOryT 6r,ITI, nepeJJ.aHhI Ha pemeHHe Ha6JIIOJJ.aTe1II>HOMY CoBery EattKa, 3a ucKJIIOqeHHeM BOilpOCOB, rrpeJJ.YCMOTJ)eHHLIX <l>e)J.epanbHbIM 3aKOHOM N!! 208-<!>3. 06m:ee co6paHHe aKQHOHepoB He Bnpaee paccMa'IpHBaTb H npHHHMaTh pemeH:HJI no BorrpocaM, He orneceHHLIM K ero KOMTieTeHQHH <!>e)J.epanbHLIM 3aKOHOM N!! 208-<!>3.

OprattaMH ynpaerreHHH Eam<.a HapJI.z:cy c 06Il.(HM co6paHHeM ero aKQHOHepoB JIBJIHIOTCSI Ha6JIIO)J.RTe1II>HLIH CoBeT, e)J,HHOJlli1IHbIH HCllOJIHHTeJibHLIH opraH H KOJIJiernam,HLm HCilOJIBHTeJII,HLIH opratt.

20

610

AO «Toiioma EaHK>> I1oacmtn1eJ1bHUR um/10p.11tau,ua «. npo.MeJK)'moimoii 6yxzWlmepc«.oii (q,,maHcoaou) om11i!mHocmu 3a

1-e nonyzooue 2015 zooa (Bee OClHHble, eCJIU He )'K03ClHO UHOe, 6blpa:»CeHbl 6 111blCH'lllX pOCCUUCKUX py6J1eu)

TeKym;ee p)'KOBOJJ:CTBO JJ:e.1rreJibHOCT1>10 Eamca ocym;ecTBJllleTCH era emrnomr'IHI,IM ucnomn1TeJI1>HI,IM opraHOM H KOJIJierHaJibHbIM HCilOJIHHTeJihHl,IM opraHOM.

Ha6mooameJlbHblU Coaem

B EaHKe C03Jl:aH Ha6mo.n;aTem,H1>rn: CoBeT, KOTopi,rn: ocym;eCTBJIHeT 06:m;ee p)'KOBOJJ;CTBO ne.HTefilHOCThIO EaHKa, 3a HCKJIIO'leHHeM pernemm BOnpOCOB, orueceHlll,IX K KOMIIeTeHIUIB 06:m;ero co6paHHH ~OHepoB.

Ila cocTOHHHIO Ha 1 :moJlll 2015 ro.n;a B cOCTaB Ha6mo.n;aTem.Horo CoseTa BaHKa Bxo.n;HT:

• XHpoHo6y 06aTa - Ilpe.n;ce.n;areni, Ha6mo.n;aTem.Horo CoBeTa; • MHrem, <l>oHceKa - 'IJieH HC; • Ewrn ToMmrapa- 'IJieH HC; • XH,D;3Hopu 0.n;3aKH - 'IJieH HC; • XHTornH BaTaHa6e -1:1,):(eH HC.

B KOMneTe~ Ha6mo.n;aTeJI1>Horo CoBeTa EaHKa Bxo.n;HT perneHHe BonpocoB 06:m;ero p)'KOBOJJ;CTBa .n;e.JITeJibHOCTblO EaHKa, 3a HCKJIIO'leHHeM BOilpOCOB, OTHeCeHHblX K KOMileTeJIW1H 06mero co6paHH.JI a:imHoHepoB.

K KOMileTeHWfH Ha6mo.n;areJI1>Horo CoBeTa BaHKa oruoc.JITc.11 cne)l)'IO:m;He sonpoc1,1:

1) onpe.n;eneHHe npuopHTeTHhlX HanpaBnemrli .n;e.HTefilHOCTH BaHKa; 2) co3bIB roJJ:oBoro u BHeoqepe.n;Horo 06:m;HX co6pamm aKI.(HoHepoB; 3) yraep)K){eHHe noBecTKH .n;HH 06:m;ero co6paHHH a:imHoHepoB; 4) onpe):{eneHHe .n;aThI cocTaBJieHHH CilHCKa n~ HMerom;HX npaBo Ha yqacme B 06meM co6paHHH

aKI.(HOHepoB, H .n;pyrHe Bonpoc1,1, OTHeceHHI,Ie K KOMneTeHWill Ha6mo.n;aTem.Horo CoBeTa EaHKa B COOTBeTCTBHH C <l>e.n;epam,HI,IM 3aKOHOM M! 208-<!>3 H CB.JI3aHHbie C IlOJJ:rOTOBKOH H npoBe.n;eHHeM 06:m;ero co6paHHH a:imHoHepos;

5) yrnep)I(,l.(eHHe perneHHH O BbmycKe (.n;onOJIHHTeJibHOM BbIIIYCKe) IJ;eHlll,IX 6)'Mar Ha OCHOBaHHH perneHHH o6 HX pa3Mell{eHHH, npHHHTOro 06:m;HM co6paHHeM ~oHepoB;

6) pa3Mem;eHHe DaHKOM o6JIHrau;mi: HJIH HHl>IX 3MHCCHOHHbIX IJ;eHlll,IX 6)'Mllf, 311 HCKJIIOqeHHeM a~ 7) onpe.n;eneHHe u;eHI,1 (.n;eHe)l(HOH ou;eHKH) HMym;eCTBa, u;eHhl pa3Mem;eHHH HJIH nop.JIJJ;Ka ee

onpe.n;eneHH.JI u u;eHI,1 B1>ncyna 3MHCCHOHHbIX u;eHIIl,IX 6)'Mar B cnyqaJix, npeeycM<rrpeHHI,IX <l>e.n;epaJibHhlM 3aKOHOM .N'!? 208-<!>3;

8) npuo6pereime pa3MeID;eHHI,IX OaHKOM aKIJ;HH, o6mrr~ H HHI,IX IJ;eHIIl,IX 6)'Mar B C.JI)"IWIX, npeeyCMOTJ)eHHLIX <l>e.n;epam,HbIM 3aKOHOM N2 208-<!>3;

9) peKOMeH)];a1.urn no pa3Mepy BbIIlJia'IHBaeMbIX peBH3opy EaHKa B03HarpIDK.n;emrli H KOMneHcau;mi H onpe.n;eneHHe pa3Mepa oIIJiaT1>1 ycnyr BHernHero ay.n;HTopa;

10) peKOMeHJJ;aIJ,HH no pa3Mepy JJ;HBH,D;eHJJ;a no a:imHHM H nop.11.n;Ky ero s1,mnaTh1; 11) HCnOJib30BaHHe pe3epBHOro <pOH,l{a H HHI,IX <pOHJJ;OB BaHKa; 12) yrnep:>lC,ll;eHHe BH:Yq>eHHHX JJ;OK)'MeHIOB Bam<a, 33 HCKJIIOt:JeHHeM BH)'TpeHIIHX JJ;OK)'MeHIOB,

yrnep:>lC,ll;eHHe KOTOpblX OTHeceHO K KOMileTeuqHH 06:m;ero co6pamm llJmHOHepoB, a TIUOKe HHl>IX BH)'TpeHHHX JJ;OK)'MeHTOB liaHKa, yrnep:>lC,ll;eHHe KOTOpbIX orneceHo y CTaBOM BaHKa K KOMIIeTeHWill ucnOJIHHTeJibHI,IX opraHOB Bamca. B qaCTHOCTH crparerHH u IlOJIHl'HKH ynpaBneHIUI 6aHKOBCKHMH pHcicaMH, B TOM '!Hcne yrnep:>lC,ll;eHHe H nepHOJJ;H'lecKHH (He MeHee o.n;u:oro pa3a B ro.n;) nepecMoop crparenrn H IIOJilITHKH yrrpaBJieHH.JI KpeJJ;HTHl>IM H npou;eHmI,IM pHCKaMH BaHKa;

13) C03JJ;aHHe H JIHKBH,D;a~ q>HJIHaJIOB, OTKpbITHe H 3aKpbITHe npe.n;CTaBHTeJibCTB OaHKa, BHeCeHHe COOTBeTCTByIOID;HX H3MeHemm: B Y CTaB BaHKa;

14) o.n;o6peHHe Kpymn,IX CJJ;eJIOK B CJI)"Ia.Jlx, npe.uycMOTJ)eHHbIX <l>e.n;epaJibHblM 3aKOHOM N2 208-<!>3; 15) o.n;o6peHHe c.n;eJIOK, B COBeprneHHH KOTOpbIX eCTI, 3aHHTepecoBaHHOCTh; 16) o6ecneqeHHe C03JJ;aHH.JI H <p}'HJmHOHHpOBaHH.11 3q>q>eKTHBHOro BHYTJ)eHHero KOHTJ)Ollil; 17) perymipHoe paCCMOTJ)eHHe Ha CBOHX 3ace.n;aHHHX 3<p<peKmBHOCTH BHYTJ)eHHero KOHrpOJI.JI H

o6cyx<'AeHHe c HCilOJIHHTeJibHblMH opraHa.MH BaHKa BOilpOCOB opraHH3amrn BH)'TJ)eHHero KOHTJ)On.JI H Mep no IIOBbIIIIeHHIO ero 3q><peKmBHOCTH;

18) npHHHme pernemrli 06 yqacTHH Ho rrpeKpam;eHHH yqacTHH BaHKa B .n;pymx opraHH3au;IDIX.

KpoMe Toro, K KOMIIeTeHIJ;HH Ha6n10.n;aTen1,Horo CoBeTa BaHKa B coOTBeTCTBHH c <l>e.n;epaJibHI,IM 3aKOHOM N2 395-1 OTHOC.JITC.JI CJie.n;yIO:m;He BOIIpOCbI:

21

611

AO «Tofwma Eam<» IlORCHUnleRbH(Ut UHpopMlllfUR I(. npOAte;}lcymormou oyxzanmepcKOU (pUHQHCOBOU} om11emHOCnlU 30

1-e no11yzooue 2015 zooa (ece oauHl,ze, ecllu ue YKa3cmo uuoe, B&1paJ1ceH&1 B m&1cRIJax poccuucKux py6J1eii)

1) yrnep~eHHe c-rparerHH yrrpaBneHHSI pHCI<aMH u KanHTaJIOM EaHKa, B TOM qHcne B "tJaCTH o6ecne"tJeHIDI .[{OCTaToqHoCTH C?06CTBelillblX cpe.n.cTB (KaIIHTaJia) H mtKBH,L(HOCTH Ha IlOKpLITHe pHCKOB KaK B :u;eJIOM no EaHicy, TaK H no OT.n.em,HLIM Harrpa.BJieHIDIM ero .n.e.SITeJII,HOCTH, a Ta.IOKe yrnep~eHHe nop.Sl.[{Ka ynpaBJieHH.Sl HaH6orree 3Ha'IHMbIMH .[{JUI EaHKa pHCKaMH H KOH-rpOJII, peaJIH3au;HH )'Ka3aHHoro nop.Sl.[{Ka;

2) yrnep)l(,neHHe nopSl,ll.Ka rrpHMeHeHH.SI 6aHKOBCKHX MeTO,ll.HK yrrpaBrreHHSI pHCKaMH H MO.n.eneii KOJIH"tJeCTBeHHOH o.:u;eHKH pHCKOB, BKJIJOqa}J o:u;eHKy aKTHBOB H o6.SI3anmr,cTB, BHe6aJiaHCOBblX -rpe6oBamm H 06S13aTeJI1>CTB EaHKa, a Ta.IOKe c:u;eHapHeB H pe3ym,TaToB c-rpecc-TeCTHp<>BaHH.SI;

3) yrnep)l(,neHHe nop.Sl.ll:Ka npe.n.oTBp~eHIDI KOH<pJIHICToB mrrepecoB;

4) yrnep~eHHe IIJiaHa BOCCTaHOBJieHHJI <pHHaHCOBOH ycTOH'IHBOCTH B cny-qae cyw;ecTBeHHoro yxyroneHH.SI <pHHattcoBoro cocTOSIHH.SI EattICa, rrrratta .n.eiicTBHH, HarrpaBneHHhlX Ha o6ecneqeHHe HerrpepbIBHOCTH .n.e.irreJibHOCTH H (mrn) BOCCTaHOBJieHHe .n.e.srrenhHOCTH EaHKa B cny-qae B03HHKHOBeHHSI HeCTatt.n.apTHLIX H qpe3BblqaHHbIX cwryau;Hii;

5) npHHSITHe pemeHHH o6 o6Sl3aHHOCTHX qneHoB Ha6mo.n.aTen1,Horo CoBeTa, BKJIIOqaSI o6pa30BattHe B ero COCTaBe KOMHTeTOB, a Ta.IOKe IIpOBe.n.eHHe o:u;eHKH co6cTBeHHOH pa6on,I H rrpe.n.cTaBJieHHe ee pe3yfilTaTOB 061I(eM}' co6pamuo aK.:a;HOHepoB EattKa;

<

6) yrnep)l(,neHHe p)'KOBOJ{H'reml Cny>K6LI Btty-rpeHHero ay.n.wra, paccMo-rpeHHe JJ.OKyMeHTOB no oprattH3a:u;HH CHCTeMbl Btty-rpeHHero KOH'IpOIDI, nO)J.rOTOBJieHHbIX HCIIOJIHHTeJibHLIMH opraHaMH EaHKa, Cnyxrooii Btty-rpeHHero ay.n.wra EaHKa, JJ.OJDKHOCTHLIM JIH:a;OM ( OTBeTCTBeHHLIM co-rpyJJ.HHKoM, c-rpyiaypm,1M no.n.pa:3.n.eneHHeM) no IIpOTHBo.n.eiicTBmo neraJIH3a:a;HH (oTMbIBamuo) .[{OXO)J.OB, nony-qeHHLIX npeCTYIIffl,IM rryreM, H <pHHaHCHpOBaHHIO TeppopH3Ma, HHLIMH c-rpyxzypm,1MH no.n.pa3JJ.eneHIDIMH EaHKa, BHemHHM AyJJ.HTopoM, a Ta.IOKe yrnep)l():(eHHe rrrraHOB pa6on,1 Cny)l(fa,1 Btty-rpeHHero ay.n.wra;

7) npHHSITHe Mep, o6ecneqHBaIOIIl;HX orrepaTHBHOe BblilOJIHeHHe HCilOJIHHTeJILHI,IMH oprattaMH EaHKa peKoMeH.[{a:u;HH H 3aMeqaHHH CJI)')K6h1 Btty-rpeHHero ay.n.HTa EaHKa, BHemHero Ay.[{HTOpa H HR.n.30pHLIX oprattoB;

8) CBOeBpeMeHHOe ocyw;ecTBneHHe rrpoBepKH COOTBeTCTBIDI Btty-rpeHHero KOH'IpOIDI xapaKrepy H MaCIIITa6y ocyw;ecTBJUJeMhlX onepa:u:Hii, ypOBHIO H coqeTaHHIQ rrpHHHMaeMblX pHCKOB;

9) npoBe)J.eHHe o:u;emrn Ha ocuoBe OT'leTOB CJl}')K6M Btty-rpeHHero ayJJ.HTa co6mo.n.eHIDI Ilpe3~CHTOM EaHICa H Ilpa.BJieHHeM EaHKa c-rpaTerHii H nop.SIJJ:KOB, yrnep~eHHLIX Ha6mo.n.aTerrLHLIM CoBeTOM;

10) yrnep)l(,L(eHHe Ka.n.pOBOH noJIHTHKH EaHKa (rrop.Sl.[{OK orrpe.n.erreHHSI pa3MepoB OKJiaJJ:OB Ilpe3HJJ:ema, 3aMeCTHTerreii Ilpe3HJJ:eHTa, qneHOB IlpaBrreHHS1, nop.Sl.[{OK orrpe.n.eneHHS1 pa3Mepa, <}>opM H Ha"tJHcrreHHSI KOMIIeHCa:u;HOHHLIX H CTffMYJIHPyIOIIl;HX BblilJiaT Ilpe3HJJ:eIITY, 3aMeCTITTeJISIM IIpe3HJJ:eHTa, qneHaM IJpaBJieHIDI, p)'KOBO.ll:HTeJIIO Criy>K6LI ynpaBJieHHSI pHCKaMH, p)'KOBO.[{HTeJJlO CnyX<fiLI Btty-rpeHHero ay.n.ma, KOMIIJiaeHC-KOH'IpOJiepy H HHLIM p)'KOBO)J.HTeIDIM (pa6ommcaM), IIpHHHMaIOw;HM pellieHHSI 06 ocyw;ecTBJieHHH EaHKOM onepal.(HH H HHLIX c.n.enmc, pe3ym.TaTh1 KoropLIX Moryr noBJIH.SITh Ha co6mo.n.eHHe EaHKOM o6Sl3aTeJII,HI,IX HopMaTHBOB HJIH B03HHKHOBeHHe HHLIX cwrya:u;mi, yrpc»KfilOIIl;HX mrrepecaM BKJia.n.qffKOB H Kpe.[{HTopoB, BKJIIOqa}J OCHOBaHHSI .[{JUI ocyinecmr1emm Mep no npeA)'Il~eHHIO HecocrrnrremiliOCTH (&nnqxrrcma) EauKa, KBWIH~OIIllbie TJ>OOOB8.HHSI K yKa3aHHLIM JIHil;aM, a Ta.IOice pa3Mep <poH.[{a orrrraThI -rpy.n.a EaHKa).

Borrpoc1,1, OTHeceHHLie K KOMneTeHu;HH Ha6rr10.n.arerr1>Horo CoBeTa EaHKa, He MOryT 6LITh nepe.n.aHbI Ha perueHHe HCnOJIHHTeJILHOM)' opraey EattKa.

lJ.rreHbI Ha6mo.n.arem.Horo CoBeTa Eattxa cooTBeTCTBYIOT -rpe6oBaHHSIM K .n.enoBOH perryrn:u;HH, YCTaHOBJieHHLIM <l>e.n.epanbHI,IM 3aKOHOM .N'!! 395-1.

22

612

AO «Toiioma EaHK» lI0RcHumeJ1bH(lJl uHpop.AtaU,llR K npoMe:mymo•moii 6yxzanmepcKoii (puHaHconoii) om11i!n1Hocm113a

1-e noRyzoiJue 2015 zoiJa (Bee oaHHbze, ecJ1u He yKa3aHo uHoe, Bbzpa:J1CeHbl 6 mblC5tttax poccuucKux py6J1eu)

HcnollHUmellbHbte opzaHbl GaH«a

PyKoBO.[(CTBO TCKyrn;eii .n;e,rreJil,HOCTI,IO EaHKa ocyrn;ecrn.JUieTCH e,[(0HO.Jilll!HblM HCIIO.JlllliTem,HI,IM opraHOM

(llpe:nmeHTOM) H KOJUierHaJibHbIM HCIIOJIHHTeJll,Hb]M opraHOM (IlpaBJieHHeM). HcrrOJIHHTe.JII,Hbie opram,1

rro,n:O'flleTHbI Ha6JIIO.n;arenhHOMY Comny H 06I.QeMY co6paHHIO a:rru;HoHepoB.

K KOMIIeTeHI_\HH HCIIOJIHHTeJibHbIX opraHOB OTHOC51TC51 Bee BOIIpOCbl PYKOBO.[(CTBa TeKyrn;eii

.n:e.srTeJibHOCTblO, 3a HCKJII01IeHHeM BOrrpocoB, OTHeCeHHbIX K KOMIIeTeHWIB 06I.Qero co6paHH.SI

aKIJ;HoHepoa HJIH Ha6mo.n;are.JibHoro Coaern. Mcrro.JIHHTe.JibHbie opraHb1 opraHH3YIOT BbIIIO.JIHeHHe

perneHHH 06I.Qera co6paHH.SI aKIJ;HoHepoB H Ha6.JI10.n;are.JibHoro CoBeTa EaHKa.

Ilpe3H,n:eHf naHKa 6e3 .[(OBepeHHOCTH .n:eiicTByeT OT HMeHH EaHKa, B TOM 1IHC.Jie rrpe.n;craB.JI.SieT era

HHTepecr,1, coBeprnaer c,n:e.JIKH OT HMeHH naHKa, yrnep)I{J]:aeT IIITaTb1, ID,n:aer rrpHKa3bI H ,n:aeT )'Ka3aHH.SI,

o6.Sl3aTC.JibHbie .z::i:.JI.SI HCIIO.JIHeHH.SI BCeMH pa60THHKaMH Eam<a.

IlpaBJieHHe naHKa .n;eAcrayeT Ha ocHo.BaHH11 Y era.Ba naHKa, a Td10Ke yT.Bep)K)].aeMoro 061.QHM co6paHHeM

aKIJ;HOHepoB BttyTpeHHero .[(OKYMeHia EaHKa (Ilo.JIO)KeHH.SI), B KOTOpOM ycraHaB.JIHBaIOTCH cpoKH H rrop.sr.n;oK

co3r,rna H rrpoBe,n:eHH.SI era 3ace.n;aHHH, a TalOKe rropH,ll,OK npHHHTH51 perneHHH.

Ila COCTOHHHIO Ha 1 HIO.JIH 2015 ra.n;a B COCTaB IlpaB.JieHH.SI EaHKa BXOMT:

• Ko.JiorneHKO ArreKcaH.n;p BacHJiheBH'I - Ilpe.n:ce.n;aTe.Jir, IlpaB.JieHH.SI;

• CopoKHHa IO.JIHH IOpbeBHa;

• IlleHre.JieBH'I AHHa MaKCHMOBHa.

B TetieHHe OT1IeTHora rrepHo.n;a B cocTaBe IIpaB.JieHHH EaHKa H3MeHeHHH He 61,mo.

IIpe3H,n:eHr H era 3aMecmTe.JIH, 1IJiettr,1 IIpaB.JieHH.SI, I'.JiaBHbIH 6yxra.JITep H era 3aMeCTHTe.JIH,

COOTBeTCTBOBa.JIH Tµe6oBaHH.SIM K KBa.JIH!pHKfil.\HH 11 .n;e.JIOBOH penyrawrn, ycTaHOB.JieHHbIM

<I>e.n:epa.JibHbIM 3aKOHOM NQ 395-1, rrpH cornacoBaHHH KaH,n:H,n:azyp clip P<I>, Ha3Ha1IeHHH (H36paHHH) Ha

,[(0.JI)KHOCTb, a TalOKe B TetieHHe Bcero rrep:00.n:a OCYI.QeCTB.JieHHH CBOHX IIO.JIHOMO'IHH, BK.Jlf01Ia51

BpeMeHHoe HCIIO.JIHeHHe .[(O.JDKHOCTHbIX o6.SI3aHHOCTeH.

9.2. Cucme.Ma ynpa«neuun pucKaMU u cucme.Ma «uympeunew «oumpona

B EaHKe C03.[(aHbl CHCTeMbl yrrpaBJieHH.SI pHCKaMH H KarrHTa.JIOM, BHYTµeHHero KOHTµO.JI.SI,

COOTBeTCTByIOI.QHe xapaKTepy H MaClIITa6y ocyI.QecTBmieMbIX onepau;HH:, ypoBHIO H C01IeTaHHIO

rrpHHHMaeMblX pHCKOB, C yqeTOM ycTaHOBJieHHbIX lip P<I> Tµe60BaHHH K CHCTeMaM ynpaB.JieHH.SI pHCKaMH

H KaIIHTa.JIOM, BHYTµeHHera KOHTµO.JI.SI EaHKa. EaHK co6mo.n;aeT ycrnHOBJieHHb1e lip P<I> Tµe6oBaHHH K

CHCTeMaM ynpaB.JieHH.SI pHCKaMH H KaIIHTa.JIOM H CHCTeMe BHYTµeHHera KOHTµO.JI.SI.

3aKoHo,n:aTe.JibCTBO PoccHHCKOH <I>e.n;epfil.\HH, BK.J1101Ia5I <I>e.n;epa.JibHbIH 3aKoH OT 2 ,n:eKa6p.sr 1990 ra.n:a NQ 395-1 «O 6aHKax u 6aHK06CKou oeRmellbHocmu» H YKa.3aHHe lip P<I> OT 1 anpem1 2014 ro.n:a NQ 3223-Y

«O mpe6oBaHWIX K pyK06ooumeJ1ww CffJJ:JIC6bz y npa6J1emm p ucKaMU, cJ1y:J1C6bz BHy mpeHHe20 KOHmpollR, Cff)l:JIC6bl 6HympeHHe20 ayouma KpeoumHOU Op2aHU3aZfUU», ycTaHaB.JIHBaIOT Tµe60BaHHH K

rrpocpeccHOHa.JibHOH KBa.JIHcpHKa:u;1rn, .n:enoBOH penyrau;HH H rrpotIHe TJ)e6oBaHH.SI K 1I.JieHa:M CoBeTa

,[(HpeKTopoB, IIpaa.JieHHH, p)'KOBO.[(HTeJIHM cny)K6bl BHYTµeHHera ay.n;HTa, cny)K6r,1 BHYTµeHHera

KOHTµO.JI.SI, cny)K6bI yrrpaB.JieHHH p11cKaMH 11 np01II1M K.JII01IeBbIM p)'KOBO.[(.SII.QHM COTµY.[(HHKaM.

P)'KOBO.[(HTe.JIH COOTBeTCTBYIOI.QHX no.n;pa:3.[(e.JieHHH OTBetiaJOT ,n:eHCTByIO~M Ha MOMeHT COCTaB.JieHHH

HaCTO.SII.QeH ro,n:OBOH 6yxra.JITepCKOH (cpHHaHCOBOH) OT1IeTHOCTH Tµe6oaaHHHM 3aKOHO.[(aTe.JibCTBa H

HOpMaTHBHbIX aKTOB lip P<I> a qacTH Tµe6oBaHHH K ,n:e.JIOBOH penyrau;HH.

23

613

AO «Toiioma Ean«» IloacnumenbHan um/mp.111au,ua « npoMeJ1cymo'lnoii 6yxz(Ulmepc«oii (<J,unancoaoii) omr,i!mnocmu 3a

1-e nonyzooue 2015 zot}a (Bee OOHHbie, ecRu He y,cmaHo unoe, 6blpa:J1CeHbl 6 111blCJl'lax poccuucKUX py6Reii)

B COOTBeTCTBHH C IIOJIHOMOqIDIMH, onpe.n;eneHIIl,IMH yqpe.z:uuem,HMMU. H B11yrpeHHHMH ,ll;OKYMeHTa.MH

Eam<a, B11yrpemme: xompom, ocymecTBIDIIOT:

• 06mee co6pmme a.Kl{HOHepoB Eainca;

• Ha6mo.n;aTem,m,m: CoBeT Ea11Ka;

• HcnoJIHHTen1,H1,1e opraHbI ynpaBneHIDI EauKa: Ilpe3H,n;eHT H IlpaBneuHe;

• PeBH3op EaHKa;

• fnaBHhlii 6yxramep (ero 3aMecTHTenH) EaHKa;

• no.n;pa3.n;eneHIDI H cnyX(amHe, ocymecTBIDIIOJ:UHe Buyrpeumm: KOHTpOJII, B COOTBeTCTBHiH C

IIOJIHOMO'IIDIMH, orrpe.n;emi:eMblMiil BuyrpeHHHMH ,ll;OK}'MeHTa.MH ERHKa, BKJIIOqrui::

• C~6y BuyrpeHHero ay.n;HTa;

• KoMnnaeuc-xomponepa;

• YrrpaBneHHe 4>HHa11coBoro MomrropHHra;

• mn,1e CTPYKzypu1,1e no,n;pa3,n;enemm H AOJDJ<HOCTHbie mma EaHKa.

CHcTeMa BuyrpeHHero KOffTPOJIH EauKa BKJIIOqaeT cne,[()'IOmHe uarrpaBnemrn:

• •

• •

KOffTPOJlb co CTOpoHbl opraIIOB ynpaBJieHIDI 3a opraHH3au;HeH ,n;eHTeJIJ>HOCTH EaHKa;

KOHTpOJlb <l>)'HKWIOHHpOBaIIIDI CHCTeMbI ynpasneHHH 6aHKOBCKHMH pHCKaMH H ou;eHKa 6aHKOBCKHX

pHCKOB;

KOHrpOJlb pacnpe):(erreHIDI IIOJUIOMO'IHH IIpH COBepllleHHH 6aHKOBCKHX onepaqHii H .z:q:,ymx c.n;enmc;

KOHTpOJlb ynpaBneHIDI HU4>opMau;HOH1Il,IMH IIOTOKaMH H o6ecneqeHHeM 1m4>opMaa;HOHHOH

6e3onacuocTH;

ua6mo.n;eHHe, ocymecTBJIHeMOe ua IIOCTOHHHOH OCHOBe, 3a <l>YHKa;HOHHpOBauHeM CHCTeMbI

Buyrpeuuero KOffTPOJlH B u;en.11x ou;eHKH CTeneHH ee COOTBeTCTBIDI 3a,n;aqaM ,n;e.HTeJII,HOCTH EaHKa,

BblHBJieHHH ue,n;OCTRTKOB, pa3pa60TKH npe)VIOX(eHHH H ocymecTBneHH.H KOffTPOJIH peaJIH3aa;HH

pememm no COBeprneHCTBOBaHHIO CHCTeMbl BffYTpeHHero KOHTPOJIH EaHKa (MOHHTOp1mr CHCTeMbl

BHyrpeHHero KOffTPOJIH).

KoffTPOJib 4>yHKD;HoHHpoBaHIDI cHcTeMh1 ynpaBneHHH 6auKoBcKHMH pHcKaMH EauK ocymecTBJIHeT ua

IIOCTOHHHOH OCHOBe B nopH,n;Ke, ycTattOBJieHHOM BuyrpeHHHMH ,ll;OKYMeHTaMH.

MonHTopHHr cHCTeMbI suyrpeHHero KOffTPOJIH ocyia;eCTBIDieTc.11 ua nocToHHHoii ocuoBe. ERHK

rrpHHHMaeT ueo6xoAHM1>1e Mep1,1 no coBeprneHCTBOBaHHIO BuyrpeHHero KOffTPOJIH MH o6ecneqeHHH ero

34>4>eKTI1Buoro <l>)'HKWIOHHpOBRHHH, B TOM qffCJie C yqeTOM MemUOI.I.~HXCH BuyrpeHHHX H BHelllHHX

<l>RKTopoB, 0Ka3bIBaIOia;HX B03.n;eii:cTBHe Ha ,n;eHTeJibHOCTh EaHKa.

MouHTopHHr CHCTeMhI suyrpeHHero KOffTPOJIH ocymecTBJIHeTcH pyKoso,n;cTBOM H COTPYAHHKaMH

pa3Jiffqffl,IX no,n;pa3,n;eneHHii:, BKJIIOqa.11 noApa3.n;erreHHH, ocymecTBJIHIOia;He 6aHKOBCKHe onepau;HH H

Apyme C,l:(eJIKH, H HX OTPll)l{eHHe s 6yxranTepcKOM yqeTe H OT'IeTHOCTH, a TaIOKe KoMnJiaeHC

-KOffTPOnepoM H Cny~oii: Buyrpeuuero ay,n;HTa. IIepHo,n;HquocTb ocymeCTBJieHHH ua6JI10.n;eHHH 3a

pa3JIHqHl,IMH BH,n;aMH ,n;eHTeJil,HOCTH ERHKa orrpe,n;eJIHeTCH HCXO,ll;H H3 CBH3aIIHbIX c HHMH 6auKOBCKHX

pHCKOB, qacTOThI H xapaKTepa H3MeueuHii:, IIpOHCXO,ll;Hlll;HX B uanpaBJieHHHX ,n;eHTem,HOCTH :6auKa.

IIepHOAH'IHOCTb ocyia;eCTBJieHHH ua6JIIO):(eHIDI 3a pa3Jlffqffl,IMH BH.n;aMH .n;eHTem.uocTH ERHKa

onpe,n;eJIHeTCH HCXO,ll;H H3 CB.H3aHHblX C HHMH 6aIIKOBCKHX pHCKOB, qacTOThI H xapaKTepa H3MeHeHHH,

rrpOHCXO,ll;Hlll;HX B uanpaBJieHIDJX .n;eHTeJibHOCTH EaHKa.

Pe3yn1,TaThI paccMOTPeHIDI p;OKYMeHTHPYIOTCH H .n;oso.n;.11Tc.11 .n;o cse,n;eHHH cooTBeTCTBYIQia;HX

pyKoBo,n;HTeJieu EaHKa ( ero no.n;pa3.n;eneHHH).

24

614

AO «Touoma Ean10> IIoRcHumeRbHfUl un<jJopAtal(UR K np0Me;m:ymo11nou 6y:x2aJ1mepc1wu (</Junanconou) om11enmocm113a

1-e no11yzoi)ue 2015 zoi)a (ece oaHHble, ecllu 11e yK(13aHo unoe, Bblpa:J1CeHbl e 111blCR.ttax poccuilcKux py6Reii)

Cnyxc6a BHYfPeHHero ayw,rra oaHICa co3.n;aHa c uem,10 Henpep1>1BHoro ocymecTBJieHIDI He3aBHCHMOH H

ofo,eKTHBHOH oqeHKH 3q>q>eicrHOCTH cpymanmHHpoBaHIDI CHCTeMbl BHYfPeHHero KOHrpOJUI, BbUIBJieHH.ff

Hapymemrn H He,n;OCTilTKOB B .n;eHTeJibHOCTH Eamca H KOHrpOJI.ff 3a HX IIOJIHbIM H CBoeBpeMeHHbIM

yc'fl)aHeHHeM. CnyJIC6a BttyTpeHHero ay;:uITa ocymecTBJUieT cne.zzyromHe cp~:

• •

• •

npoBepKa H OIWHKa 3qJqJeKTHBHOCTH CHCTeMbl BttyTpeHHero KOH'fl)OJI.ff B IWJIOM, BblUOJIHeHH.ff

pemeHHH oprattoB yrrpaBnemrn EaHKa (06ll(ero co6paHHH aKIU10HepoB, Ha6mo,n;aTeJihHoro CoBeTil H

HCilOJIHHTeJil>HbIX opraHOB EaHKa);

npoBepKa 3q>cjJeKTHBHOCTH MeTO)];OJIOrHH oueHKH 6aHKOBCKHX pHCKOB H npoue.n;yp ynpaBJieHIDI 6aHKOBCKHMH pHCKaMH, ycTaHOBJieHHbIX BttyTpelillHMH .n;oicyMeHTaMH EaHKa (MeTO)];HKaMH,

nporpaMMaMH, npaBHJiaMH, nopB.n;KaMH H npoue.n;ypaMH coaepmeHIDI 6aHKOBCKHX onepaQHH H

c,n;eJIOK, ynpaBJieHIDI 6amcoBCKHMH pHCKaMH), 11 IlOJIHOTbl npHMeHeHH.ff )'Ka3aHHbIX .n;oicyMeHToB;

npoBepKa Ha.n;e)KHOCUI qJ)'HKUHOHHpOBamn, CJ,fCTeMbl BHYfPeHHero KOH'fl)OJIH 3a HCilOJ1b30BaHHeM

aBTOMaTH3HpoBaHHblX HHqJOpMaQHOHHbIX CHCTeM, BKJIJOqa.ff KOH'fl)OJlh ueJIOCTHOCTH 6a3 ,l],aHHbIX H HX 3all(HTbl OT HecamamoHHpOBaHHOro )],OCT)'Ila H (IDIH) HCilOJ1b30BaHIDI, C yqeroM Mep, npHHHTblX

Ha cnyqaii HecTaH,n;apTHbIX H qpe3a1,1qaiiHhIX cmyaUHH B cooTBeTCTBHH c nnaHoM .n;eiicTBHH,

HanpaBJieHHbIX Ha o6ecneqeHHe HenpepbIBHOCTH )],eHTeJ1hHOCTH H (HJIH) BOCCTilHOBJieHHe

.n;eHTeJibHOCTH Eamca B cnyqae B03HHKHOBeHH.ff HeCTaH,n;apnibIX H qpe3Bbl'IaHHl>IX cmyaQHH;

npoBepKa H TeC'I'HpOBaHHe )];OCTOBepHOCTH, IlOJIHOTbl H CBOeBpeMeHHOCTH 6yxranrepcKoro )"leTa H O'PleTifOCTH, a TaKJICe Ha)];eJKHOCTH (BKJIIOqajf )];OCTOBepHOCTb, IlOJIHmy H CBOeBpeMeHHOCTb) c6opa H

npe,n;CTaBJieHIDI HHq>OpMaQHH H OT'leTifOCTH;

npoaepKa npHMeHHeMbIX cnoco6oa (Me'I'O,n;OB) o6ecneqeHH.ff coxpaHHoCTH HMYJilecTBa JiaHKa;

ouem<a 3KOHOMHqecKOH uenecoo6pa3HOCTH H 3qJqJeKTHBHOCTH COBepmaeMbIX naHKOM onepaQHH H

,ll,pyrnx c.n;enoK;

npoBepKa npoueccoB H npoue.n;yp BttyTpeHHero KOHTpom;

npoBepKa ,n;eHTeJibHOCTH rro.n;pa3,n;eJieHHH Eamca, ocymeCTBJIHIOll(HX yrrpaBJieHHe pHCKaMH 1H

BIIyrpeHHHH KOffTPOJTh;

o6ecneqeHHe opraHoB yrrpaaneHIDI EaHKa o6T,eKTHBHOH H He3aBHCHMOH HHcjJopMauHeH o

pe3yJI1>TaTax npoBepoK;

yqacme B MOHHTOp:mrre CHCTeMbl BH)'TpeHHero KOHrpOJUI;

• pa3pa60'rKa TeKyll(HX H nepcneKTHBHbIX rmaHoB rrpoBepoK;

• HHhle qJ)'HKUHH, KOTOpble Moryr 6bITb npe,ll,)'CMOTpeHhl Tpe60BaHH'1MH . EaHKa PoccHH H

BttyTpeHHHMH )],OKyMeHTaMH EaHKa.

B EaHKe 06ecrret.IeHh1 IIOCTO.IIHCTBO .n;eHTeJihHOCTH, HeJaBHCHMOCTL H 6ecnpHcrpacTHOCTb CnyJIC61>1

BttyTpeHHero ay,n;HTa, npocjJeccHOHaJII,Hasl KOMIIeTeHTHOCTb ee p)'KOBO,n;HTeJIJI H CJIY)KaIIUIX, C03)];aHbl

ycJIOBIDI )];J1H 6ecrrpenHTCTBeHHoro H 3qJqJeKTHBHOro OCyll(eCTBJieHIDI Cnyxc6oii BHYfPeHHero ay,n;HTa

CBOHX qJ)'HKQHH. YfucneHHbIH COCTaB, CTp}'KTYpa H TeXHHqeCKa.ff o6ecneqeHHOCTb CJIY)K61,1 BttyTpeHHero

ay.n;ma EaHKa COOTBeTCTBYJOT MaCWTa6aM ,n;eHTeJ1hHOCTH, xaprucrepy COBepwaeMbIX 6aHKOBCKHX

onepaQHH H c.n;erroK. CJIY)K6a BttyTpeHHero ay)].HTa .n;eiicTByer no)]. Henocpe)].cTBeHHhIM KomponeM

Ha6mo.n;aTeJI1>Horo Conera EaHKa.

<l>yHicUIDI CJiy)K.61,1 BH)'TpeHHero KOHrpOJI.II B EaHKe pearrH3YeTC.ff KoMIIJiaeHC-KOH'fl)OJiepoM. KoMIIJiaeHC-KOffTPOJiep no,n;qHHeH H no,ll,OT'leTeH B cnoeii ,ll,eHTeJibHOCTH Ilpe3H,ll,emy EaHKa H )].eiiCTByer no)]. ero Henocpe.n;CTBeHHbIM KomponeM. KoMIJJiaeHc-Komponep OC)'ll(eCTBJI.R:eT cne.zzyroll(He cjJ~:

• BbI.SIBJieHHe KOMrrrraeHC-pHCKa, TO ecn, pHCKa B03HHKHOBeHH.ff y Eamca y61>ITKOB H3-3a Heco6mo.n;eHIDI 38.KOHo.n;areJibcTBa PoccHHCKOH <l>e.n;eplll\HH, BHYfPeHHHX ,ll,OK}'MeHTOB Eamca, a TaKJICe B pe3YJibTaTe npHMeHeHIDI CaHKUHH H (HJIH) HHblX Mep B03)];eHCTBIDI co cropOHbl Ha.n;JOpHbIX opraHOB (.n;anee -«peryJIHTOpHblH pHCK» );

• yqer co6hlTHH, CBH3aHHbIX C peryJIHTOpHbIM pHCKOM, onpe.n;eJieHHe BepOHTIIOCTH HX B03HHKHOBeHIDI H KOJIHqecTBeHHasr o~eHKa B03M0)1(Hb1X IIOCJie)],CTBHH;

25

615

• • • •

AO «Totioma Ean«.» IJORCHUnleJlbH{IH unpopAtlll{UR K npoMe;»eymormou 6yxz(IJ1mepCKOU (<j,UHQHCOBOU) om11emnocmu 3Q

1-e noJ1y20oue 2015 zot)a (ece iJaHHble, ecllu He )'K(J3{JIJO uuoe, Bblpa:»eeHbl e 11lblCR'lax poccuucKUX py611eii)

MOHHTOpmrr peryJUITOpHoro pHCKa, B TOM 'IHCJie aHa.JIH3 BHe~.ReMI,IX oaHKOM HOBbIX 6aHKOBCKHX

npOJzyicrOB, ycnyr H IDiaHHpyeMbIX MeTO,llOB HX peanH3aI.UfH Ha npe,n:MeT HaJIH<IIDI peryJU1TOpHoro

pHcKa;

HanpasneHHe B cnyqae Heo6xo,n:HMocTH peKoMett.narudi: no yrrpasneHHIO peryJU1TopH1>IM pHCKOM

PYKOBO,lUITeJUIM CTJ)YJ<TYPHl>IX no,n:pa3,n:enemrn EaHKa, IIpasneHHIO 11 Ilpe3H.D:emy EaHKa;

Koop.nmuu..\H.R 11 yqacT11e B pa3pa60TKe KOMnneKca Mep, HanpasneHHbIX Ha CHIDKeHHe ypoBIDI

perymiropHoro p11cKa B EaHKe;

MOHHTOpHlll' 3q>q>eIITHBHOCTH yrrpasneHIDI peryJUITOpHblM pHCKOM;

y<IaC'fHe a pa3pa6oTICe BuyrpeHHHX .D:OKyMeHTOB no yrrpaBJieHHIO peryJUITOpHbIM pHCKOM;

HHqJOpMHpOBaHHe CJI)')l{lllIUiX OaHKa no BOrrpocaM, CBIDaHHl,IM C ynpaBJieHHeM perymrropHbIM pHCKOM;

BbUIBJieHHe KOH<p.JIHIITOB HHTepecoB B ,n:e.RTeJll,HOCTH oaHKa H ero COTJ)Y.D:HHKOB, yqaCTHe B

pa3pa60TICe BttyrpeHHHX .noK}'MeHToB, uanprumeHHl>IX na ero MHHHMH3~;

aHaJIH3 IlOKa3aTeJieH ,O:HHaMHKH )KaJI06 ( o6p~eHHH, 3a.RBJiemrli:) KJIHeHTOB H aHaJIH3 co6mo,n:eHIDI oaHKOM npaB KJIHeHTOB;

aHaJIH3 3KOHOMH'IeCKOH Qenecoo6p8.3HOCTH 3aKJIIOqeHIDI EaHKOM .noroBopoB C IDPH.D:H'IeCKHMH

JIHQaMH H HH,n:HBHJzyaJII,Hl,IMH npe,n:npHHHMaTeJIHMH Ha OKa3aHHe ycnyr H (HJIH) BbinOJIHeHHe pa60T,

06ecne11HBaIOillHX ocyJ.lleCTBJieHHe EaHKOM 6aHKOBCKHX onepaJ.UIH (aYTcopcHHr);

yqaCTHe a pa3pa60TKe Buyrpemrnx .D:OKyMeHTOB, HanpaBJieHIII,IX Ha npO'I'HBO,O:eHCTBHe

KOMMep11eCKOMY no.n:Kyny H KOppyrrQHH;

yqaCTHe B pa3pa60TICe auyrpeHHHX .noKyMeHTOB H opraHH3aQHH MeponpHHTHH, HanpasneHHbIX Ha

co6mo,n:eHHe npasHJI KopnopaTHBHoro noBe,n:eHIDI, HOpM npocpeccHOHaJibHOH 3THKH;

• yqacTHe B paMKax CBOeH KOMneTeHQHH BO B3aHMo,n:eHCTBHH EaHKa C Ha.D:30pHbIMH opraHaMH,

CaMoperynHpyeMbIMH opraHH3aQIDIMH, acCOQHa~IDIMH H yqacnrnKaMH q:nmaHCOBI,IX pbIHKOB,

KoMrmaeHC-KOHTJ)OJiep Bnpase ocyJ.lleCTBJUITb HHbie <pyttKQHH, CB113aHHl>Ie C ynpasneHHeM

peryJUITOpHbIM pHCKOM, npeJzyCMOTpeHHbie BHYTJ)eHHHMH ,O:OKyMeHTaMH oaHKa.

KoMIDiaettc-KoHTJ)onep OCYJ.lleCTB.IDleT ay.D:HT acex HanpaBJieHHH ,n:e11TefilHOCTH oattKa H auyrpemrnx

no,n:pa3,n:enemrn, HHcpopMupyer o BhUIBJieHHbIX HapymeHHHX H BL1pa60TaHH1>IX nnattax MeponpHHTHH no

HX ycTJ)aueHHIO CPYKoBo,n:cTBo oaHKa, npe,n:ce.nareJUI Ha6mo,n:aTenbuoro Coaera - no moraM KIDK,n:OH

npoBepKH nocne cocTasJieHIDI aKTa npoBepKH), KOHTJ)onupyeT HcnpaB1IeHHe Hapymettmt .no MOMeHTa HX nonuoro ycTJ)aHeHIDI. KpoMe Toro, B COOTBeTCTBHH C 1J)e60BBHID1MH HOpMa'I'HBHbIX aKTOB H BttyTJ)eHHHX

,O:OKYMeHTOB oaHKa, KoMnnaeHC-KOHTJ)OJiep Ha peryilllpHOH OCHOBe npe,n:CTa.BJUleT HH<pOpMaQHIO B BH,O:e

OT11eTOB O BbUIBJieHHI,IX HapymeHH11X, Mepax no HX YCTJ)aHeHHIO H COCTOHHHH CHCTeMbl BuyrpeHHero

KOHTJ)OJIH IlpasneHHIO oaHKa (e:>K.eKBapTWibHO) tt Ha6mo,n:aTeJII,HOMY CoBery EaHKa (He pe:>K.e 1 pa3a B

nonro.na, 0 COCT011HHH CHCTeMbl BHYTJ)eHHero KOHTJ)OJUI - e:>K.ero,n:HO ). C QeJII,IO OCYJ.lleCTBJieHIDI

KOHTJ)OJIH 3<pq>eKTHBHOCTH npHMeIDieMbIX B EaHKe npoQe;zyp ynprumeHH.R pHCKaMH H

nocne.noaaTefilHOCTH HX npHMeHeHIDI B TeqeHHe 2014 ro.na Ha6Jno.naren1,Hbrn CoBeT EauKa H ero

HCnOJIHHreJibHbie opraHbl ynpaBJieHIDI Ha nepHO,O:H'IeCKOH OCHOBe o6C)'X<,ll;aJIH OT11eTbI, no,n:roroBJ1eHH1>1e

no~a3,n:eneHIDIMH yrrpaBJieHHH pHCKaMH oaHKa H CJl)')K6o:u BuyrpeHHero aymrra, paccMaTJ)HBaJIH

npe)J)IaraeMI,Ie Mep1,1 no ycTJ)atteHmo He,n:ocTaTICOB.

10. HHc}>OpMa~HB O pncKax, npHHHMaeMhIX NaHKOM

10.1. Hnq,opMllT,4UR O npUHIIMlle.MblX EaHl<OM puc1<ax, cnoco6ax ux BblHBReHUR, U3MepeHUR,

MOHumopunza u «onmpona

lliMeHemm B CHCTeMe yrrpaBJieHIDI H OQeHICH pHCKOB DaHKOM BO 2 KBapnme 2015 ro.na He IIp0K3B0,llHJIOC1,.

B COOTBeTCTBHH C IloJIHrHKOH no ynpasneHHIO pHCKaMH, OCHOBHblMH pHCKaMH, CBH38.HHI,JMH C

,n:e.RTeJII,HOCThIO oaHKa, HBJUIIOTCH Kpe,nHTHJ,1ii, p1,rno11H1,1i:i: pHCKH, pHcK JIHKBH,ZUIOCTH, onepaQHOHHbIH

pHCK, a TaIOKe .npyrne BH.D:bl pHCKOB (B T,q. CTJ)aHOBOH pHCK, npaBOBOH pHCK, CTJ)lj.TeJWieCKHH pHCK, pHCK

nOTepH ,n:eJIOBOH penyTaQHH, KOMnJiaeHc-pHCK, pHCK OCTaTO'IHOH CTOHMOCTH).

26

616

AO «Toiioma Ean10> llOHCHUffleJlbHaR UHlj,OpAlllU,UH K npoMe:»cymo'IHOU 6yxzanmepcKOU (<j,UHaHC060U) om11i!nmocmu 3a

1-e nOJ1yzooue 2015 zooa (Bee OQHHbze, ec11u He YKl13QHO uHoe, Bbipa:JJCeHbl B mbiCR.'lax poccuucKUX py611eii)

K OCHOBHblM HCT01IIUIKaM B03HHKHOBeHHJI pHCKOB OTHOCHTC.lf:

Kpe.LQITHI,IH pHCK - HeHCDOJIHeHHe, HeCBOeBpeMemIOe JIH6o HeDOJIHOe HCDOJIHeHHe ,Z\OIDKHHKOM

lpHHaHCOBblX o6JI3aTeJibCTB nepe,Z\ baHKOM B COOTBeTCTBHH C ycJIOBHHMH ,Z\OroBopa;

Pnrnoqm,rn pHcK - He6JiaronpmrnIOe H3MeHeHHe pnIH01IHOH CTOHMOCTH lpHHaHCOBLIX HHCTPYMeHTOB

Toprosoro nopT!peJIH H npoH3B0.D;Hb1X lpHHaHCOBbIX HHCTJ)YMeHTOB Erum.a, a TaIOKe KypCOB HHOCTpaHHI,IX

B8JTIOT H (HJIH) ,Z\parol{eHlll,IX MeTaJIJIOB H (HJIH) npol{eHTHLIX CTaBOK no aKTHBaM, naccHBaM H

BHe6aJia.HCOBI,IM HHCTJ)YMe.HTaM Kpe,ri;HTHOH opraHH3a.QHH;

PHcK JlHKBHllHOCTH - Hec6ana.HCHp0BaH110CTh lpHHaHCOBI,IX aKTHBOB H lpHHaHCOBI,IX o6H3aTeJILCTB Ea.HKa

(B TOM 1IHCJie BCJie,Z\CTBHe HecsoespeMeHHoro HCIIOJIHeHIDI lpHHaHCOBI,IX o6H3aTeJibCTB O,Z\HHM HJIH

HeCKOJlbKHMH KOHTJ)areHTaMH EaHl(a) H (HJIH) B03HHKHOBeHIDI Henpe,l\BH,Z\eHHOH Heo6xo,z:i;HMOCTH

HeMe)\JleHHOro H e)];HHoBpeMeHHoro HCIIOJIHeHIDI baHKOM CBOHX lpHHaHCOBI,IX o6H3aTeJibCTB.

Onep@HOHHLIH pHCK - necooTBeTCTBHe xaparcrepy H Mac:urra6aM ,Z\eHTeJILHocm Kpe,ri;HTHoii

opraHH3aQHH H (HJIH) 'I'pe6oBaHHHM .z:i;eifCTByrom;ero 3aKOHO,Z\aTeJII,CTBa BHYTJ)eHHHX nopH.D;KOB H

npoQe.z:i;yp npose.ri;eHIDI 6aHKoBCKHX onepaQHH H .z:i;pyrHX c.ri;eJioK, HX Hapyrnemra CJIY)K~HMH EaHl(a H

(HJIH) HHbIMH JIHl.laMH (BCJie,Z\CTBHe HeKOMlleTeHTHOCTH, Henpe,ri;HaMepeHHLIX HJIH YMLIIWieHHbIX

,Z\eHCTBHH HJIH 6e3,Z\eHCTBIDI), HecopaJMepHOCTH (He,Z\oCTaTolffioCTH) lp)'HKQHOHaJihHLIX B03Mo)l(Hocreif

(xapaicrepHCTHK) IIpHMeIDieMiiIX. baHKOM HH!popM~OHHbIX, TeXHOJIOrH1IeCKHX H .z:i;pymx CHCTeM H

(HJIH) HX OTKa30B (HapymeHHH lpyttKl.lHOHHpOBaHIDI), a TaIOKe B proym.TaTe B03.D;eifoTBIDI BHeillHHX

co61,rrHif.

Ilpasosoii pHCK - Heco6JIIO,Z\eHHe baHKOM 1'pe6oBaHHH HOpMaTHBHI,IX npaBOBblX aKTOB H 33.KJII01IeHHbIX

,Z\orosopos; .z:i;onycKaeMLIX npasoBLIX oIIIH6oK npH ocym;ecTBJieHHH ,Z\eHTeJibHOCTH; HecoseprneHcTBa

IIpaBOBOH CHCTeMLI; HapymeHIDI KOHTJ)areHTaMH HOpMaTitBHLIX IIpaBOBbIX aKTOB, a TaIOKe ycJIOBHH

3aKJ1101IeHHI,IX ,Z\OrOBOpOB.

PHCK noTepH neJIOBOH perryrailHH (penyTaUHOHHblH pHcK) - yMeHLweHHe 1IHCJia KJIHeHTOB

(KompareHToB) BCJie)];CTBHe ipopMHpOBaHHJI B o6m;ecTBe HeraTHBHOro npe,Z\CTaBJieHHH O lpHHaHCOBOH

ycTOH<IHBOCTH EaHKa, Ka1IeCTBe OKa3LIBaeMbIX HM yew HJIH xapaKTepe ,Z\eHTeJibHOCTH B l{eJIOM.

QrpaTerH1IecKHii pHCK - oIDH6KH (He,Z\oCTaTKH), .z:i;orrym;eHHL1e npH npHHHTHH peweHHif, onpe.ri;eJIHIOm;HX

Cl'paTermo .ri;eHTeJibHOCTH H pa3BHTIDI baHKa ( CTJ)aTerH1IeCKOe ynpasJieHHe) H Bblp8.)KaI0m;HXCH B HeyqeTe

HJIH He,Z\OCTaT01IHOM }'1JeTe B03M0)KHE,IX onaCHOCTeH, KOTOpbie Moryr yrpmicaTh ,Z\eHTeJibHOCTH :SaHKa,

HenpaBHJlbHOM HJIH He,ri;oCTaT01IHO o6ocHOBaHHOM onpe,Z\eJieHHH nepcneKTHBHbIX HarrpaBJieHHH

.ri;eHTeJibHOCTH, B KOTOpbIX Oa.HIC MO)KeT ,Z\OCTH1Ib npeHMym;eCTBa nepe.z:i; KomcypeHTaMH, OTCyTCTBHH HJIH

06ecne1IeHHH B HeDOJIHOM o6'beMe Heo6XO)];HMI,IX pecypcoB ( lpHHaHCOBI,IX, MaTepHaJII,HO-TeXHH1IeCKHX,

JIIO.D;CKHX) H opraHH3aQHOHHbIX Mep (ynpasJieH1IeCKHX perneHHH), KOTop1,1e )];OJI)KHE,I o6ecne1IHTh

.I\OCTIDKeHHe C1'paTerH1IecKHX QeJieii ,Z\eneJibHOCTH EaHl(a.

PHCK OCTaT01IHOH CTOHMOCTH - B03HHKHOBeHHe ,Z\OilOJIHHTeJII,HI,IX paCXO,Z\OB baHKa IIpH peWIH381.{HH

Kpe.D;KrnhIX nporpaMM c rapamHeii o6paTHoro Bb1K)'I1a, Heo6xo,ri;HMLIX ,l\JIH KoMneHcaQHH pa3HHl.lbI

Me)l()zy l{eHOH BbIKyna H lpaKTH1IeCKOH CTOHMOCTH l'paHcnopTHOro cpe,ri;CTBa Ha MOMeHT BbIKyna (T.e.

OCTaT01IHOH CTOHMOCTH) npH YCJIOBHH, 1ITO QeHa Bbleyna npeBOCXO)];HT OCTaT01IHYIO CTOHMOCTh.

IIOJIIITHKa EaHKa 110 ynpaBJieHliIO pHCKaMH Ha.QeneHa Ha onpe,Z\eJieHHe, aH8JIH3 H ynpaBJieHHe pHCKaMH,

KOTOpbIM 110,ri;Bep)KeH 1iaHK, Ha yCTa.HoBJieHHe JIHM:HTOB pHCKOB H COOTBeTCTByroI.IJ;HX KOHipOJieH, a TIUOKe Ha

IIOC'IOfilIHYIO OQeHey ypOBIUI pHCKOB H HX COOTBeICTBHH YCTa.HOBJieHHbIM JIHMHTaM. IlomrrHica H npoQe.zzypLI 110

ynpaBJieHHIO pHCKaMH nepecMal'pHBaIOTCH Ha peryJIHpHOH OCHOBe C QeJII,10 Ol'pa)KeHHH H3MeHeHHH

pb1H01IHOH c:inymnrn, npeJJ,JiaraeMbIX 6aHKOBC1CHX 11po;:tyKIOB H ycnyr H nrummnom;eHCH .nyqmeii npaKfHKH.

27

617

AO'«Touoma Ean«» IloncnumeJlbH(IR un<J,op.111at(l1R « 11po.111e;m:ymo•mou 6yxzaJ1mepc«ou (<J,unancoeou) om11enmocnm 3a

1-e nonyzooue 2015 zooa (Bee oaHHble, ecllu ne YKa3aHo uuoe, Bb1paJ1CeHbl 6 mb1c1r11ax poccuucKUX py6J1eii)

~cliCTByio~ no cocro.snnno mi O 1 UJOIDI 2015 ro~ seyrpe.HHHe .l:{OJCYMeHil,l nallKa, ycrammmmaroJW{e

MefO)O{KH BblJIBlleHIDI H ynpaBJieHIDI 3Ha'IHMl,IMH ):{JUI naHKa Kpe.l(lflHl,IMH, onepaI(HOHIIl,IMH, pblHO"lJHI,IMH,

npo:u;eH111I,IMH, npaBOBbIMH pHCKaMH, pHCK8MH mrrepH llHKBH.l:{HOCTII H pHCKaMH ncrrepH .l:{enOBOH

penyran;HH, ocyrn,ecrnneHIDI crpecc-reCTHpoBaHIDI yrnep)KJ{em.1 ynonttoMoqeHHI,IMH oprattaMH ynpaBJieHIDI

EaHKa B coarsercrnHH c 1'pe6oBaHIDIMH H peKOMeH.D;a:u;ID™H EaHKa PoccHH. Ila coCToHmno Ha 01 HIOAA

2015 ro,l:{a B EaHKe HMeJiaCh B HaJIHtlliH CHCTeMa O'PleTIIOCTH no 3Ha'IHMbIM 'AAA EaHKa Kpe.zzyrrHI,IM,

onepa:u;HOHliE>IM, phlH011HhIM, npo:u;eHTHI,IM, npaRORbIM pHCKaM, pHCK8M norepH nHKBH,llHOCTH H pHCKaM

ncrrepH .l:{eJIOBOH penyra:u;HH, a TaIOKe co6cmeHI:II,IM cpe.l:{CTBaM (ruu:nmuiy) naHKa. IlepHO)OfllHOCTh .H

nocne.l:{OmlTellbHOCTh O'PlerDB no .l:{aHHl,IM BOnpocaM, nO.l:{rOTOBneHIU,JX IIO.lij)a3.l:{eneHIDIMH ynpasneHIDI

pHCKaMH EaHKa 11 C.II}')K6oii B11yrpeHHero ay)UITil Eamca B reqem1e 1 nonyro):{Hj{ 2015 ro.l:{a,

COOTBeTCTBOBanH BttyrpeHHHM .l:{OK)'MeHiaM Eamca. YKa3aHHl>Ie O'Pler:bl BKJIIOqanH PeJYnLTim,I Ha6nro.l:{emm

no.zqJa3.l:{eJiemIH ynpasneHIDI pHCKaMH EaHKa H CJI)'E.6hl sttyrpeHHero ay)UITil Eamca B OTHmneHHH on;eHKH

3<p<peKTHBHOCTH COOTBerCTByi<>IUHX MefO,n;HK naHKa, a TilIOKe peKoMeH.D;amrn no HX COBepIIIeHCTBOBaHHIO.

3a.l:{aqeii ynpasneHIDI pHCKaMH HBnHeTCH pa3pa6oTKa H 06ecneqem1e Ha.l:{ne)Karn,ero q>YJIK:u;HOHHpoBaHIDI

Bttyrpemrnx npo:u;eccoB H npon;e.l:(yp, MHHHMH3Hp)'IOilJ,HX no~Bep)KeHHOCTb EaHKa BnIDIHHIO BttyTPeHHHX

H BHeIIIHMX q_>aKTOpOB pHCKa.

Co3,l:{aHHI,Ie B oaHKe CHCTeMa ynpasneHIDI pHCKOM H KaIIHTallOM, a TaIOKe CHCTeMa BH)'l])eHHero

KOHTJ)OIDI COOTBefCTB)'IOT xapaKTepy H MacmTa6y ocyrn,eCTBnHeMI,IX HM onepa:u;HH, a TaK)Ke ypoBHIO 11

coqeramno npHHHMaeMblX HM pHCKOB.

B EaHKe cyrn,ecTByer cneJzyIOrn,ee pacnpe.l:{eneHHe nonHOMoqlfj;i,

Ha6mo.l:{ITTenhHl,IH coser yrnep>IC,D;aer Clparermo 11 nomrrmcy ynpasneHIDI p11cKaMH 11 KarnmtJIOM EaHKa, B TOM qlfCne B qacrn o6ecneqeHIDJ: ~OCTilTOqttOCTH co6crneHHI,IX cpe.l:{CTB (Kamrran:a) H nHKBH.l:{HOCTH Ha

nOKpbITHe pHCKOB KaK B l_\ellOM no Eamcy, TIU( H no OT.l:{eill,HI,IM HanpaBJieHIDIM era ~eHTeJil,HOCTH, a TaK)Ke

YTBep)KJ];aer nopjl):{OK ynpasneHIDI Hfill:6onee 3HaqHMbIMH ):{JUI EaHKa pMCKaMH H KOHlpOllb 3a peanIDaqHeH

YKa3aHHoro nop~a .

IIpasneHHe peanHJyer CTJ)aTermo H nomtTHKY ynpasneHIDI 6aHKoBCKHMH pHcKaMH, yrnep)KJ{eHHI,IMH

Ha6mo.l:{aTeJII,HI,IM CoseroM, ocyrn,ecTBIDler BbrnBneHHe, MOHHTOpmrr 11 KOHTJ)Ollb pHCKOB, KOTOpbIM

no,l:{Bep)KeH EaHK, H Ha pexyruqJHOH OCHOBe ( e)KeKBap'I'anhHO) HHq>OpMHpyer Ha6mo.l:{aTenLHbIH Coser 0

no.l:{sep)KeHHocrn naHKa 6aHKoBCKHM p11cKaM. IIpasneHHe YTBep)KJ{aer nonttoMoqIDJ: H coCTilB

KonnemanhHI,IX opraHOB ynpasneHIDI pHCKaMH, npHHHMaer pemeHIDI no DpHIDITHIO OT.l:{ellI,Hl,IX THnOB pHCKa H yTBep)KJ{aer IIOJIHTHKY ocyrn,ecTBneHIDI HHI,IX a.KTHBHl,IX H naCCHBHI,IX onepaqHH.

IIonHoMo~ KoMHTera no ynpasneHHIO pHcKaMH:

• • •

ol_\eHI<a ( onpe.l:{enem1e npHeMneMoro yposm) H ocyrn,ecTBneHHe KOHTJ)OAA yposm pHCKOB,

IIpHHHMaeMbIX EaHKOM;

rrpe'AOCTI1Bnem1e peKoMeH.D;a:u;HH Ha6mo.l:{aTenLHOMY Cose-ry no sonpocaM ynpasneHIDI pHCKaMH;

paCCMOlpeHHe O'PlerDB no pHCKaM, npe.l:{OCTaBAAeMbIX C'fPYKTYPHbIMH no.zqJa3.l:{eneHIDIMH naHKa;

IIpHflj{THe pemeHHH H BhlpafiOTKa KOHI<peTHbIX Mep (B T,q, YKRJamIH CTPYJITYPHhIM no.zw~eneHIDIM EaHKa) no MHHHMH3a:u;HH pHcKoB B .l:{eH'I'enLHocm EaHKa;

paCCMOlpeHHe H ymep)KJ{eHHe npoeKTOB .l:{OKyMeHTOB, perynHp)'IOilJ,HX ynpasneHHe pHCKaMH H

H3MeHeHHH K HHM.

28

618

AO «Toiioma /;an«» IloRcnumenbnaa un<J,op.11,au.ua « npo.Me»cymoitnou 6yxz(Ulmepc«ou (q,unancoBoii) oml/emnocmu 3a

1-e nonyzoi>ue 2015 zoi>a (ece OaHHble, ecJlu He y,<.a3aHo u11oe, Bbzpa:HCeHbl e mblCRttax poccuucKux py6Reu)

IlonHoM011IDIMH KpeJ:U{moro KoMHTe'l'a HBJUl10TCH:

• •

Bb:rpa60TKa OCHOBHbIX IIpHHUHilOB Kpe~O-IDIBeCTimHOHHOH H lf>mnm:coBo-pecypcHOH no.JIHTHKH;

lf>opMHpoBaHHe JIHKB~Horo Kpe)])ITHoro noprlf>eruI EaHKa, peryITHpoBaHHe pa3Mem;eHHjl cpe,z:i;cTB B

6aHKax, o6ecne'IHBruI npH 3TOM c6anaHCHpOBaHHOCTh BJIO)KeHHH C HCTO'IHHKaMH pecypcOB EaHKa;

MHHHMH3aUIDI Kpe)];HTIII,IX ( lf>HHaHCOBbIX) pHCKOB EaHKa H 06ecne11eHHe )I.OXO)I.HOCTH no onepaUIDIM

KpemrroBaHIDI KITHeIIToB EaHKa;

ycraHOBJieHHe JIHMHTOB Kpe)I.HTOBaHIDI, onpe.z:i;eneHHe HHC'I'pYMeIITOB lf>HHaHCHpOBaHIDl, a TaK)Ke

ycnrnoBJieHHe JIHMHTOB no HHbIM 061,eKTaM BJIO)Kemra;

oueHKa H pery11HpOBaHHe Kpemrnn,IX ( lf>HHaHCOBLIX) pHCKOB, ycTaIIOBJieHHe JIHMHTOB Ha

npoBe,z:i;eHHe onepau1rn B npe.z:i;enax cBoeti KOMnereHUHH;

B1,1pa6onca peKoMeH.z:i;aulffl no lf>opMllJ)OBaHHIO pe3epBoB Ha B03MO)KHl,Ie norepH no ccy,z:i;aM H HHl>IX

pe3epBOB H yrnep)K)];eHHe KaTeropHH KalJeCTBa 3aeMll(HKOB.

IlonHOMO'IIDI KoMHreTa no ynpaBneHHIO aKTHBaMH H naccHBaMH:

onpe.z:i;eneHHe noJIHTHKH ynpaBJieHHH aIITHBHbIMH H nacCHBHl,IMH onepaUIDIMH, HanpaBJieHHOH Ha

poCT npoueHTHOro H HenpoueIITHOro )I.OXO)I.OB EaHKa npH no;:u::i;ep)KaHHH a,z:i;eKBaTHOH JIHKBH)I.HOCTH,

co6mo,z:i;eHHH ycTaIIOBJieHHbIX lUi P<I> npy.z:i;effUHaJil,Hl,IX HOpM .z:i;mrreJibHOCTH H MHHHMH3aUHH

B03)1.eHCTBIDI Ha DaI-IK pHCKOB, IIpHCY'fCTByIOIIUIX Ha lf>HHaHCOBOM pLIHKe;

yTeep)K).(eHHe MeponpIDITHH, uanpaBJieHHhlX ua ,z:i;oCTIDKeHHe H coxpaueHHe 3aIIJiaHHpOBaHHoro

BI,ICOKOro yp0Bffjl )I.OXO)];HOCTH 6aHKOBCKBX onepauHH, KaK cpeJJ.CTBa 3am;HTl,I HHTepecoB

KpeJJ.HTOpOB H o6ecne'leHIDI y,z:i;oBJiemOpHTefilHOro ypOBHji )I.OXO)I.HOCTH yqacTHHKaM EaHKa.

~enapraMeHT no Kpe,z:i;HTHOH nonHTHKe H ynpaBnemno pHCKaMH ocym;eCTBIDieT o6m;ee ynpaBneHHe

pHCKaMH, a TaIOKe Ha peryJijlpHOH OCHOBe ocym;ecTBIDieT KOffTPOJib 3a npHMeHeHHeM o6ID;HX IIpHHUHilOB

H MeTO)I.OB no BbUIBJieHHJO, oueHKe, ynpaBJieHHJO H npe,z:i;oCTaBJieHHIO HHlf>opMaUHH no pHCKaM.

~enaprnMeHT no Kpe,z:i;HTHOH nOJIHTHKe 11 ynpaBJieHHJO pHCKaMH pa3pa6an,rnaeT MeTO)I.OJIOfHIO no

oueHKe pHCKOB, ocym;ecTBIDieT He3aBHCHMblH aHaJIH3 pHCKOB no npo.zzyrcraM, nporpaMMaM H JIHMHTaM Ha

0T,z:i;en1,mix ICJIHeHTOB/onepauHH, ocym;ecTeIDieT nopTlf>efilHbIH aHaJIH3 pHcKOB, a TaK)Ke peanmyeT

$}'111CUHIO KOIITpOIDI pHCKOB: ycTaHOBJieHHe JIHMHTOB, KOliTpOJII, HX co6mo,z:i;eHIDI, no,z:i;rOTOBKa OT'le'I'OB

06 ypoeHe pHCKOB, OXBaThIBa.IOID;HX ece OCHOBHl>Ie pHCKH, B TOM 'IHCJie KpeJ:UITHl,IH, pbIH0111IbIH,

onepauHOHHhlH pHCKH H pHCK JDIKBHJU{OCTH, KOTOpbie Ha perymq>HOH OCHOBe )I.OBO)I.HTCH )1.0 CBe)l.eHIDl

Ha6mo,z:i;aTenbHoro CoBeTa, IlpaBneHIDI H KoMHTeTa no pHCKaM.

~enapraMeHT no Kpe)I.HTIIOH IIOJIHTHKe H ynpaBJieHHIO pHCKaMH HBJUieTCH CTp)'KTYpHbIM

no.z:i;pa3.z:i;eneHHeM IiaHKa H ocym;eCTBIDleT CBOH <l>~HH B IiaHKe Ha IIOCTOHHHOH OCHOBe.

PYKOBO)I.CTBO ~enapTaMeHTOM ocym;eCTBJijleTCJI ~HpeKTOpOM ~errapTaMeHTa, KOTOpbIH Ha3Ha11aeTCH H

OCB060)K)];aeTCH OT )I.OIDKHOCTH rrpHKa30M IIpe3~eIITa IiaHKa. ~Hpercrop ~enapTaMeHTa nO)l.'IHHeH H

nO)I.OT'leTeH Ilpe3.H,l\emy Eamca H )I.OJI)KeH COOTBeTCTBOBaTb ycTaHOBJieHHbIM IiaHKOM PoccHH

KBaJIH$HKauHOHHbIM rpe6oBaHIDIM H rpe60BaHIDlM K ,z:i;eJIOBOH penyrauHH,

Crpyicrypa ~enapraMeHTa H urrarnoe pac1rncaHHe onpe,z:i;emnoTcH Ilpe3.H,l\eHTOM EaHKa. ~enapraMeHT

HMeeT cne.zzyro:m;yro crpyicrypy:

I ,Q111peKTop ,QenapTaMeHTa

I I

I I I OrAen ynpa011eH111s:i 0TAen ynpaeneH111s:i CnYJK6a

I

KopnopaTIIIBHblMIII PIIICK8MIII p03HIIIYHblMIII plllCKaMIII 111Hq:>OpM81.(IIIOHHOM 6e3onacHoCT111

29

619

AO «Toiioma Eam0> IloRcnumeJibHllR uHljJOpMaU.UR « npo.Me:Hcymo•mou 6yxzanmepc«ou (<J,unancoBou) om'lemnocmu 3a

1-e no11yzooue 2015 zooa (ace oaHHbze, ecRu ne yKmano unoe, 6bzpa:J1CeHbl a mbzcR11ax poccuucKUX py6Reii)

10.2. KpeoumHblU puc«

KpeJJ.HTHLIH pHcK - pHcK B03HHKHoBemra y Kpemrrnoii opraHH3awrn y61>1TK0B BCJieJJ.CTBHe

HeHcnoJIHemm, HeCBOeBpeMeHHoro JIH6o Henmrnoro HCnOJIHeHIDI JJ.OJDKHHKOM <PHHaHCOBLIX

06'1:mrem,CTB nepeJJ. KpeJJ.I-ITHOH opraHH381.lHeH B COOTBeTCTBHH C ycnOBIDIMH J].OroBopa.

B EaHKe pa3pa60TI1HLI rcpe,ZUITHaH nonIITm<a H npol.le.nypM, perynHp)'IOIIJ,He npoBeJJ.eHHe Ol.leHKH

<PHHa.HCOBoro COCTOjil{IDI 3aeMIJ.lHKa, nop,moK npmurrIDI pememra O BLIJ].aqe ccyJJ.LI, nopHJ].OK KOHIJ)OIDI

38 CBOeBpeMeHHOCTLIO ee norameHIDI. 3a O~eTHLIH nepHOJJ. EaHK He Hapyman 06,13aTeJILHLie

HOpMaTHBLI, HanpaBneHHLie Ha orpaHHqeHHe Benwrnm,1 KpeJ].IITHOro pHCKa, ycnlHOBJieHHLie lUi P<I>.

IlpH onpeJJ.eJieHHH B l.leJIID( pacqeTa HOpM8TiiBOB JJ.OCTaTOqttOCTH KanIITana, BeJIHqHHI,I KpeJJ.IITHOro

pHCKa no KpeJJ.HTIIl,IM 1J>e60BamraM H TJ)e6oBaHIDIM no nonyqeHHIO Ha'llCJieHHLIX (HaKOilJleHHLIX)

npol.leIIToB EaHK npmum pemeHHe npHMeIDITL noJJ.XOJJ., npe.nycMoTJ)eHHLIH B nyHKTe 2.3 HHCTJ)yimHH N~ 139-H.

EaHK orpa.HH'IHBaeT KOHU;eHrp81.lHIO pHCKOB no OTJ].eJILHLIM KJIHeHTaM H KOHTpareHTaM, a TaIOKe rpynrraM

B38HMOCBH3aHIIl>IX KJIHeHTOB. YnpaBJieHHe KpeJJ.IITHLIM pHCKOM OC~ecTBJIJleTCH nocpeJJ.CTBOM

perynHpHoro aHaJIH3a Kpe.zurrocnoco6HOCTH 3aeMIJ.lHK8, a TaIOKe qepe3 H3MeHeHHe/KoppeKTHpOBicy

Kpe}].IITHLIX JIHMHTOB B cnyqae Heo6XOJJ.HMOCTH.

EaHKOM Ha nocTOHHHOH OCHOBe ocyIIJ,eCTBJIHeTCH aHaJIH3 <l>HHaHCOBOro COCTOHIDm 3aeMIIJ;HI(OB C

HcnonL30BaHHeM peiiTHHrosoii: c11creML1 Ol.leHKH 3aeMID;HKa. TaIOKe EaHK perynHpHo oc~ecTBJIJleT

MOHHTOpHHr 3aJIOroBOro HMYIIJ;eCTBa H nopyqIITeJILCTB opraHH381.lHH H <PH3H11ecKHX JIHl.l,

CHCTeMa ynpaBJieHHH rcpeJJ.IITIIl>IMH pHcKaMH ocHOBaHa Ha CJie.nyioID;HX npHHl.lHUaX:

• •

npHHl.lHn KaqecTBeHHoH H KOJIHqecTBeHHOH Ol.leHKH npHHHMaeMLIX pHcKoB;

npHHl.lHil orpaHHqeHlffi BeJiffqHHLI HenpeJJ.BHJJ.eHHLIX norepL c 38JJ.aHHOH Bepm1TH0CTLIO Ha

onpeJJ.eJieHHLIH cpoK, IlOKpLIBaeMLIX KanHTanoM;

• IlPHHl.lHil HHJ].HKaTHBHOro l.leHoo6pa30BaHHH no Kpe}].IITHLIM npOJJ.YKTilM - ycTa.HOBJieHHe HaJ].6aBKH

38 Kpe}].HTHLIH pHCK B 38BHCHMOCTH OT KaqecTBa H cpoKa KOHKpeTHOro KpeJ].IITHOro npOJJ.YKTa;

• npHHJ..U{Il IlOCTOHHHoro MOHHTOpHHra npHIUITOrO KpeJJ.HTHoro pKCKa H KOHIJ)OJU[ HCilOJIL3yeMLIX

npo.Qe.zzyp.

0CHOBHLie J].eHCTBIDI no ynpaBJieHHIO KpeJJ.IITHLIM pHCKOM:

• npeJJ.B8pIITeJILHLIH aHaJIH3 KpeJ].IITOCnoco6HocTH 3aeMII(HKa (H3y<IeHHe penyTal.lHH H B03MO)KHOCTH

3aeMIIJ,HKa noracIITL ccyp,y, HCnOJIL30B8HHe CKOpHHra, H3yqeHHe KarnrraJia 3aeM.IqHKa, aHaJIH3

06ecne11eHID1 KpeJJ.HTa H JJ.pyrHX <l>aKTopoB);

MOHHTOpHHr KpeJJ.IITHOro noPT<l>en H;

onpeJ].eJieHHe JIHMHTOB Kpe,n;HToBaHIDI;

pa3rpaHH11eHHe noJIHOMO~ COTJ>YJJ.HHKOB .

3KcnepTHaH 01.leHKa KpeJJ.HTHbIX pHCKOB OCHOBaHa Ha KJiaCCH<PHK81.lHH J].OJiroBLIX o6H3aTeJThCTB Ha

rpynULI KpeJJ.HTHOro pHCKa ( CTaH}].apTHbie, HeCT8HJJ.8PTHLie, COMHHTeJILHLie H 6e3HaJ].e)KHLie) B

38BHCHMOCTii OT <PHHaHCOBoro COCTOHHIDI 3aeMIIJ,HKa, ero B03MO)KHOCTH noraCIITL OCHOBH}'IO cyMMY

J].OJira H Ha<IHCJieHm,1e npOl.leHTLI, KOMHCCHOHHLie H HHLie rmaTe)KH, a TaIOKe creneHH o6ecneqeHIDI

JJ.OJiroBoro o6H3aTe111>cTBa.

HH<popMal.lHH O KJiaCCH<pHK81.lHH aKTHBOB no rpynnaM pHCKa (B COOTBeTCTBHH C nyHKTOM 2.3. HHcTpyKJ..UfH 139-M) no COCTOHHHIO Ha 1 HIOJIH 2015 H 1 HHBapH 2015 rOJ].OB npeJJ.CTaBJieHa J].anee:

1 HIOJIH

2015 ro.r.a 1 HHD8pH

2015 ro.r.a

30

620

AO «Toi'ioma Samo> IloHCHllNU!llbHllR UHtj,OpAIDU.IIH K npoMem:ymollHOU 6yxzaJ1mepcKOU (tj,UHQHC080U) om11enmocmu 3a

1-e no11yzooue 2015 zooa (Bee OOHHble, eCJlU He YK03QHO UHOe, 6blpa;»CeHbl 6 lnblCJl'IQX pocCUUCKUX py6lleu)

.AKTHBhI 1-oe rpyIIIIhI pucKa (c K03q>q>uu:ueIITOM pucKa 0%) 1062973 2 605 751

Pe3epBLI ITOJJ. aKTHBhI I-oii rpyrrm,I pucKa

Kpe)l.HTHLIH pncK no 3KTIIB3M 1-oii rpynm,1 pHCKa

A1crm11,I II-OH rpJIIIIhI pHCKa ( c K03q>q>~HeHTOM pHCKa 20%) 1316983 4 985 743

Pe3epBhI ITOJJ. aKTHBhI II-oii rpJIIIIhI pucKa (552) (4 343)

Kpe)l.HTHLIH pncK no 3KTIIB3M 11-oii rpynm,I pucKa 263 286 996 280

AI<THBhl III-O"H rpyilllhI pHcKa ( c K03q>q>Hl{HeRTOM pHCKa 50%) 539

Pe3epBI,I ITOJJ. aKTHBI.I III-oii rpynIIbI pucKa

Kpe)l.HTHLIH pHCK no 3KTIIB8M 111-oii rpynm,1 pncKa 270

AxnmhI VI-o:e rpyrrm,I pHCKa (c K03qJq>Hl{HeHTOM pHCKa 100%) 50 897 487 49 273 919

Pe3epBhI ITO.ll aKTHBhI VI-o:e rpyUIII,I pucKa (1 862 261) (1 089 553)

Kpe)l.HTHLIH pucK no aKT11eaM VI-oii rpynnLI pncKa 49 035 226 48 184 366

Bcero CTOIIMOCTL 8KTHBOB, OTpameHHLIX ua 6aJiaHCOBLIX C'leTax 53 277 443 56 865 952

Bcero Kpe.r.11THoro pncKa no aKrHBaM, OTPaX<:eHHLIM Ha OaJI3HCOBhIX C'leTaX 49 298 512 49180 916

AKTIIBLI C nOBbIIDeHHLIM K03cJ>cJmu:neHTOM pncKa, 113 HUX 1442 083 1611982

aKTHBhl C noBhIIIIeHHhIM K03q>q>Hl{HeHTOM pHCKa 110% 303 1 070

aKTHBbl C IlOBhIIIIeHHhIM K03q>q,un:ueHTOM pHCKa 130% 13 224 11 519

aKTHBhl C ITOBbIIIIeHHhIM K03q>q>Hl{HeHTOM pHCKa 150% 1417 505 1599393

aKTHBhI C noBhIIIIeHHhIM K03q>q>un:ueHTOM pHCKa 250% 11 051

Pe3epBhl ITO)]. aKTHBbI C IlOBhIIIIeHHhIM K03q>q>~eHTOM pHCKa 29 059 (48 153)

Kp~HTHLiii pHCK ITO 3KTIIBaM C nOBbIIDeHHblM K034>4>111u1eHTOM pucKa 2 111 445 2 343 212

YcJIOBHLie OOH33TeJILCTB3 Kpe)l.llTHOro xapaKTepa, ecero, B T,'I, 426 392 825 665

Pe3epB no,!l ycnoeHbre ofonaTeJibCTBa KpeAUTHoro xapaKTepa (5 464) (20 055)

y CJIOBHLie OOH38TeJILCTB3 Kpe)l.lITHOro xapaKTepa 6e3 p11CK8 420 928 805 610

31

621

AO «Toiioma EaHK>> IIoncuumenbHaR uuq,opMaqun «. npoMe.JIC)'mormou 6yxzanmepc«.ou (lj,UHaucoBou) om'lenmocmu 3a

1-e no.nyzodue 2015 zoda (ece oaHHble, ecRu He y1ca3(1HO wwe, Bbzpa:JJceHbl e mblCJl'laJC poccuucKUX py6Reii)

IlpocpO'ICHHaH II pecTpyKrypnpoeaHHaH 3a,z:J;OJUKCHHOCTL

CcyAa C'lllTaeTCH peC'IpYJITYPHpOBaHHOH, ec;rn: Ha OCHOBamrn cornameHIDI C 3aeMID;HKOM H3MeHeHI,I

cyrn;ecmeHHI,Ie ycnOBIDI nepBOHaYiaJThHOro AOroBopa, Ha OCHOBa.IIHH KOToporo ccyAa npeAOCTaBJieHa,

npH HacT)'IIJleHHH KOTop1>rx 3aeMm:HK nonyqaeT npaBo HcnonHHTb ofol3aTeJibCTBa no ccyAe B 6onee

6naronpHHTHOM pe)KHMe, KpOMe CJIYYiaeB, KOrAa nJiaTe)KH no peC'IpYJITYPHpOBaHHOH ccyAe

ocyrn;eCTBJIHIOTCH CBOeBpeMeHHO H B noJIHOM 061,eMe HJIH HMeeTCH e,!\HHH'IHbIH cnyqau npocpo1:1eHHbIX

nnaTe)KeH B reqeIDie nocneAHHX 180 KaneHAapm,rx ,lUieii, B npeAenax cpoKoB, onpeAeJieHHI,IX B

IloJIO)KeHlffl .N°!! 254-II, a q>HHaHCoBoe noJIO)KeHHe 3aeMll{HKa B TeqeHHe nocneAHero 3aBepmeHHoro H

TeKyrn;ero roAa MO)KeT 61>rrr, on;eHeHo He X)')Ke, 1:1eM cpeAHee. IIp11 3TOM ccyAa MO)KeT He npmHaBaTLCH

peCTPYKTYPHpOBaHHoii,ecn11:

• AOrOBOp, Ha OCHOBa.IIHH KOToporo ccyAa npeJ:{OCTaJlJieHa, COAep>KHT ycJIOBHH, npH HaCTYruieHHH

KOTop1>1x 3aeMrn;HK nonyqaeT npaBo HcnonHHTL o6H3aTem,cma no ccyAe B 6onee 6JJ:aronpIDITHOM

pe)KHMe, H napaMe'IpLI 3THX mMeHemrli H B A8JThHemneM YKa3aHHbie ycnoBHH Hac-cyna10T q>aKTH1IecKH;

• co6JIIOAaIOTCH napaMe'Ipbl mMeHeIDrn ycnoBHH 11cnonHeHHH 06113aren1>cTB no ccyAe,

npeJJYCMO'IpeHHLie AOrQBOpOM, Ha OCHOBaHiffl KOTOporo ccyAa npeAOCTaBJieHa.

Ilo COCTOHIDIIO Ha 1 HIOJIH 2015 ro,!\a BeJIHqHHa peC'fPYKTYPHPOBaHHOH ccyAHOH 3a,l\0JI)KeHHOCTH no

CCYAaM, npeAOCTaBJieHHbIM IOPffAH'ieCIGiM JIH:a;aM, He HBilHIOID:HMCH KpeAHTHI,IMH opraHH3aD;HHMH,

COCTaBJIHeT 542 535 ThIC. py6. (C03Aa.IIHhlH pe3epB no AaHHbIM CCYAaM - 4 857 ThIC. py6.), 1ff0

COCTaBJIHeT 4,69% OT o6m:e:u BeJIHqHHhl ccy.n;HOH 3aJ:{OJl)KeHHOCTH IOpffAH'ieCKHX JI~ He HBJIHIOID;HXCH

KpeAHTHI,IMH opraHH3~MH, H 1,03 % OT o6m:eii BeJIHqHHI,I aKTHBOB EaHKa.

Ilo COCTOHHHIO Ha 1 mom1 2015 ro,!\a BeJIHqHHa pecrpyKTYPHJ>OBaHHOH ccyAHO:H 3a,l\OJl)KeHHOCTH no

ccyAaM, npeAOCTaJlJieHHLIM !pH3H'ieCKHM JIHD;aM, COCTaBJIHeT 148 054 ThIC. py6. (C03J:{aHHl,IH pe3epB no

AaHHLIM CCYAaM - 49 303 ThIC. py6.), qm COCTaBJIHeT 0,37% OT o6m:eu BeJilflIHHLI CCYAHOH

3a,l\OJl)KeHHOCTH !pH3H'ieCKHX JIHD; H 0,28% OT o6m:eii BeJIH'iHHbl aKTHBOB EaHKa.

Ilo COCTOHHHIO Ha 1 HHBapH 2015 ro,!\a BeJrnqHHa peC'IpYKTYPHPOBaHHOH CCYAHOH 3a,l\OJl)KeHHOCTH no ccyAaM, npeAOCTaBJieHH.bIM IOPHAH'ieCIGiM JIHilJlM, He HBJIHIOID:HMCH KpeAHTHl>IMH OpraHH3aD;HHMH,

COCTaBJIHeT 268 000 TbIC. py6. (C03AaHHbIH pe3epB no AaHHblM CCYAaM - 2 366 ThlC. py6.), 1ff0

COCTaBJIHeT 6, 78% OT o6m:eii BeJIH'iHHbl CCYAHOH 3aJ:{OJl)KeHHOCTH IOpHAHqeCKHX JIHD;, He HBJIHIOID;HXCH

KpeAHTHl>IMH opraHH3an;HHMH, H 0,47% OT o6rn;eii BeJIHqHHbl aKTHBOB EaHKa.

Ilo COCTOHHHIO Ha 1 HHBapH 2015 roJ:{a BeJiffqffffa peC'IpYJITYPHpOBa.HHOH CCYAHOH 3a,l\OJl)KeHHOCTH NO

ccymlM, npeAOCTaJlJieHH.bIM !pH3H'ieCKHM JIH:a;aM, COCTaJlJIHeT 104 508 Thie. py6. (C03AaHHblH pe3epB no AaHHl>IM ccyAaM - 30 595 ThIC. py6.), 'ITO COCTaBJUleT 0,23% OT o6rn;eii BeJIH'lllHI,I ccy.n;HOH

3a,!\OJl)KeHHOCTH !pH3H'ieCKHX JIHU H 0, 18% OT o6m:eii BeJIH'iHHbl aKTHBOB EaHKa.

Ilo COCTOHHHIO Ha 1 HIOJIH 2015 ro,!\a 111 HHBapH 2015 ro,!\a no APyrHM CTaTbHM 6yxranTepcKoro 6anattca

EaHKa peC'IpYJITYPHpOBaHHOH 3a,l\OJl)KeHHOCTH He 61>mo.

AKTHB npIDHaeTCH npocpoqemn,1M B CJIYYiae HapymeHIDI yCTa110BJieHHI,IX AOroBopoM cpoKOB no YilJiaTe XOTH 6LI OAHOro nnaTe)Ka no OCHOBHOMY AOJiry H (HIIH) npoueHTaM.

CpoK npOAOJDKHTeJlbHOCTH npocpoqeHHblX TIJiaTe)KeH no aKTHBY paCC'iHTbIBaeTCH no MaKCHMailbHOMy

cpoKy 3aAep)Kl(H nnaTe)KeH no ocHOBHOMy AOJiry 11 (HJIH) Ha'iHCJieHHbIM npoueHTaM no Ka)KAOMY H3

aKTHBOB 3aeMll{HKa HenocpeACTBeHHO C J:{aThI B03HHKHOBeHHH CaMOro pattHero H3 npocpoqeHHI,IX

nnaTe)KeH, KOTOpbIH nOJIHOCThIO He norarneH Ha OT'ieTH)'IO AaTY.

32

622

AO «Touoma Ean1<» IIoacnumenbHaH umjJop.MaU.UR 1< npo.Me31CYmo•m01i 6yxz0/lmepc1<01i (tj,unancoBoii) om11enmocmu 3a

1-e nonyzooue 2015 zooa (Bee 0(11-1Hbze, ecllu He yK(13aHO UHoe, Bblpa:»ceHbl 6 mb101.1wx poccuucKUX py6J1eu)

MH<popMaQWI 06 061,eMax H cpoKax npocpolieHHoH ccy,n;Hoii 3a,n;on)KeHHocrn no cocTo.sIHmo Ha 1 moIDI 2015 roJJ.a npeJJ.CTaBJieHa .n.aJiee:

Cey,nLI ropu,nuqeeKHM Cey,nL1 mru:aM, He HBJIHIOlll,IIMCSI

Kpl',lJ,IIIHLIM Kpe.D:HTHLIMH Cey,nLI 4'n1uqeeKHM opraumaQHHM opraHIU~ JIHQ8M

CYMMa .no pe1epsa CyMMa .no pe1epsa CYMMa .no pe1epsa Beem

Herrpocpo'Ieirnwr 311.D:OIDKeHHOCTh 2 050 000 11517 298 37817805 51385103

Ilpoepoqeuuas 38l1.0JJZeHHOCTL:

- .n:o 30 .D:Heii 46 403 I 197 235 1 243 638

- Ha cpoK OT 31 .n:o 90 .D:lfeii 284175 284 175

• Hll cpoK OT 9111.0 180 .D:lfeH 216 417 216 417

• Ha cpclK or 18111.0 36() lJ.HeH 229 642 229 642

- Ha cpoK 6onee 360 lJ.Heii 399 349 399 349

Beem npocpo'lewmn 38.D:OJI:JKeHHOCTH 46 403 2 326 817 2373220

2 050 000 11563 701 40144 622 53758323

Co1,naHHLiii pe:iepo no.n (702 925) (1169 256) (1872181) 06ee11eneuue

tJneTaH cey.n:eas 2 050 000 10 860 776 38 975 366 51886142 3Bl1.0JI:JKeHHOCTL

Ilo COCTO.BHHIO Ha 1 HIOIDI 2015 ro.n.a )J.OJDI npocpoqeHHOH CCYJJ.HOH 3a,ll,OJDKeHHOCTH COCTaBHJJa 2, 77% OT o6I[leH BeJllflDIHbl CCYJJ.HOH 3a,ll,OJDKeHHOCTH H 2,72% OT o6I[leH BeJIHqHHI,I aKTIIBOB oaHKa.

MmpopMaQIDI 06 061,eMax H cpoKax npocpoqeHHOH ccy,n;HOH 3a)J.OJI)KeHHOCTII no COCTOJIHIDO Ha 1 HHBapH 2015 ro.n.a npeJJ.CTaeneHa JJ:aJiee:

Ccy,nLI ropu,nuqeeKHM Cey,nLI ffitqaM, He HBJIHIOlll,IIMl'H

Kpl',ll,IIIHLIM Kpe.D:HTHLIMH Ceyll.LI 4>111n'leeKHM opr&HHlBIIHHM opraHHlBIIIUIMH JIHIIBM

Cy MM a 11.0 pe:iepsa CyMMa .no pe3epea CyMMa .no pe1epsa Beem

H errpocpo'IeHHWI 311.D:OIDKCHHOCTb 7 800 000 3 994 415 44 406 233 56200 648

Ilpoepo'lennaH 38l1.0JI:IKeHHOCTh:

-11.0 30 JlHCH 637 359 637 359

- Ha cpOK OT 31 ,llO 90 ..D:Heii 190 395 190 395

- Ha cpoK or 91 .D:O 180 .D:lfeH 189 934 189 934

- Hll cpc>K err 181 .D:O 360 11.HCH 307 970 307 970

- Ha cpoK 6onee 360 11.ueii 218 685 218 685

Beem npoepoqeuuon 1a.n:omKeHHOCTII 1544 343 1544343

7 800 000 3 994 415 45 950 576 57744991

Co1,nauuL1ft pe:iepo no.n (4 500) (159814) (966 707) (1131021) 06ee11eneu11e

tJneTaH ecy,nuas 7 795 500 3 834 601 44 983 869 56613970 lRlJ.OJJ:lKeHHOCTh

33

623

AO «Touoma Eam<» IIoacnumenbHllR unpopMau.1m « np0Me31CJ1mo•mou fiyxz(IJlmepc«ou (punancoBoii) om'lemnocmu 3a

1-e nonyzooue 2015 zooa (Bee oaHHb1e, ec!lu He y1<.maHo u1toe, Bb1pa:J1CeHbl 6 mb1CJP1ax poccuucKux py6J1eii)

Ila COCTOHHHlO Ha 1 HHBapH 2015 ro.n:a ,ll;OJUl npocpoqeHHOH ccy,n;HOH 3a)];OJDKeHHOCTH COCTaBIDia 1,49% OT o6m;ei1 BeJIH:qHHbI ccy.n;Hoii 3a,n;oJDKeHHOCTH H 1,47% OT o6m;eii BeJIHqlfHI,I aKTHBOB Eamca.

YBerrH'leHHe .n:orrH npocpoqeHHoii 3a,n;omKeHHOCTH Ha 1,28% Ha 01 mom 2015 r . no cpaBHeHmo c .n:orreii Ha 01 HHBapH 2015 r. Bbl3BaHO nOHBJieHHeM npocpoqeHHOH 3a)l;OJDKeHHOCTH y IOpH,n;mecKHX JIHQ, He .SIBJUllOIIJ;HXCH Kpe,ll;HTHJ,IMH opraHH3aQIDIMH (Ha 01.01.15 npocpoqeHHaH 3a,ll;OJDKeHHOCTI, y IOpH,AH'leCKHX JIHQ OTCyrCTBOBaJia), a TaIOKe YBeJIHqeHHeM 061,eMa npocpoqeHHOH 3a,ll;OJDKeHHOCTH no Kpe,n;HTaM, npe,n;OCTaBJieHill,IM qJH3IfqeCKHX JIHQaM, Ha 782 474 TbIC. py6rreii:

- YBerrHqeHHe 061,eMa npocpoqeHHoii 3a,n;oJDKeHHOCTH Ha 559 876 n,1c. py6. B cerMeHTe co cpoKOM npo,n;o.JDKHTerrhHOCTil npocpoqeHHhIX rmare)l(eH .n;o 30 ,n;Heii;

- YBeJIH'leHHe 061,eMa npocpoqeHHOH 3a,ll;OJDKeHHOCTH Ha 222 598 ThIC. py6rreii B cerMeHTe co cpoKOM npo,n;oJDKHTeJThHOCTH npocpoqeHHbIX nrrare)KeH 31 ,n;eHb H 6orree.

Cym:ecTBemme YBeJrnqeHHe ofo,eMa npocpoqeHHoii 3a,ll;OJI)l(eHHocTH co cpoKOM npo,n;OJDICHTeJII,HOCTH npocpoqeHHI,IX nrrare)l(eH .n:o 30 ,n;HeH CBH3aHO C BbICOKOH BOJiaTHJII,HOCTI,IO ,ll;aHHOI'O noKa3aTeJU£, TaK KaK B03HHKHOBeHHe npocpoqeHHbIX nrraTe)l(eH .n:o 30 ,n;HeH B 60JibIIIHHCTBe crryqaeB HOCHT «TeXHW1ecKHii» xapaKTep (Kor.n:a 3aeMII1HK - qJH3WiecKoe rrHu;o He ycneBaeT o6ecne'IlITh cpe,n;cTBa MH norarneHHH OY.epe.n:ttoro IUlaTe)Ka). KaK crre,n;cTBHe, B03HHKIIIM B .n;azy oqepe,n;Horo nrrare)K8 npocpoqeHHM 3a,ll;OJDKeHHOCTh norrHOCTblO noramaeTcH B reqeHHe HecKOJThKHX .n;Heii nocrre ee B03HHKHOBeHHH (KaK npaBHJIO, He 6orree 5-7 ,n;Heii). B .n:onorrHemrn K 3TOMY, 3HaqHTeJII,HOe BJIHHHHe Ha YBeJIIfqeHHe ofo,eMa npocpoqeHHOH 3a,n;oIDKeHHoCTH co cpoKOM .n:o 30 ,n;Heii OKa3aJI KaJieH.n;apHbIX rpaqimc HIOIDI 2015 r., r.n:e 27-28 HlOIDI HBJIIDIHCI, Hepa6o'IllMH )l;IDIMH. B CBH3H c 3THM e)l(eMeCH'IHbie nrraTe)l(H 3aeMm;HKOB -<pH3H:qeCKHX JIHQ, npHXO)Vlm;HeCH Ha 27-28 qHCJia MecHu;a (Ha 3TH ,n;Be ,n;aThI BBH)zy oco6eHHOCTeH aBTOKpe.n;HToBaHHH TPa)l;HQHOHHO DpHXO)l;HTCH cym;ecTBeHHaH )l;OJIH nrraTe)l(eH <p.B.3MeCKHX rreu;), 61,IJIH C)l;B.B.HYThl Ha 29 HIOIDI, ~o npimerro K TOM)', ~o B crryqae B03HHKHOBeH.B.H, «TeXHH:qeCKaH» npocpo-..:eHHaH 3a,n;oJDKeHHocn, 61,ma 6oni,meii -..:aCThIO nora111eHa 3aeMm;HICaMH yxce nocrre OT'IeTHOH ,n;aThI (nocne,n;HHH pa601IHH .n;em, MecKu;a - 30 HIOHH 2015 r.). B CBH3H c BblIIIe CKa3aHHMM YBeJIH'leHHe npocpoqeHHoii 3a,n;omKeHHOCTH cpoKOM .n:o 30 ,n;Heii He paccMaTPHBaeTcH EamcoM B Ka'IeCTBe npH3HaKOB yxy,n:memui: Ka-..:eCTea nmrre)l(Horo noee.n;eHHR no noPT4>emo Kpe,n;HTOB, npe,n:ocTaBJieHHbIX qimH'ieCKHM nHQaM.

YBeJIH'ieHHe ofo,eMa npocpo-..:eHHOH 3a,n;oJDKeHHocrn co cpoKOM npo,n;oIDKHTeJThHOCTH npocpo-..:emn,ix rmaTexreii 31 ,n:eHb H 6orree (Ha 222 599 n,1c. py6rreii; c 906 984 ThIC. py6rrei1 Ha 01 KHeapH 2015 r . .n:o 1 129 583 TbIC. py6rreii Ha 1 morrR 2015 r.) 3a 1-oe nonyro,n;He 2015 ro.n:a o6ycrroBrreHo crre.zzyrom;HMH OCHOBHblMH npH11HHaMH:

- ccrecTBeHHoii MH .n:aHHoro nanpaBJieHHR Kpe.n;HToBaHIDI {Kpe.D.HToBaHHe <pH3H:qeCKHX rr~) pea.JIH3au;ueii Kpe.n:umoro pHcKa no npe,n:ocTaBJieHHhlM ccy,n;aM ( m1rn.n;aeMoro H npe.izycMoTPeHHOro 6H3Hec-IDJaHOM baHKa);

- TeM, ~o Eamc B Te1:1em1e 1-ro nonyro.n;HH 2015 r. He npoBo,n;HJI cnHcattue ccy.n: c 6aJiaHca Eamca H He yqacrBoBan B c.n:errKax no ycTYTIKe npaB TPe6oBaHHH no ccy,n;aM (cM. ,n;aJiee B n. 10.11) B paMKax .n:oroBopoB u;eccHH.

B u;erroM, paccMaTPHBaeMoe yeerrH:qeHHe 061,eMa npocpoqeHHOH 3a,n:omKeHHoCTH co cpoKOM npo,n;OJl)l(HTeJibHOCTH npocpo1:1eHHI,IX nrraTe)l(eH 31 ,n;eHI, u 6orree, KOTopoe B OIBOCHTeJII,HOM CMI,ICJie COCTaBIDIO 3a 1-ro nOJIOBHHy 2015 r . TOJII,KO 24.5%, Ha q>OHe yxy.n;IIIeH.B.H MaKp03KOHOMH-..:eCKHX nOKa3areneii B P<I> H cpe,n:HepbIHOl£HI,IX noKa3areneii B p03HH'IHOM Kpe.n:HTOBaHHH paccMaTPHBaeTCH baHKOM, KaK npHeMJieMoe, O)l(H,ll;aeMoe H He CB513aHHOe C B03MQ)l(HI,IM yxy,n:mem1eM Ka'IeCTBa qiopMepyeMoro rrop-r<pemI Kpe.n:HTOB, npe.n;ocTaBrremn,ix 3aeMm;HJCaM - <pH3WieCKHM nHu;a.M.

34

624

AO «Tolioma Ham<>> IIoacnunu!llbHllH umj,opAtal{UR K npoMe31CYmo•mou 6yxzlUlmepcKou (<j,unancoBoii) om1Jenmocmu 3a

1-e nOJ1yzol)ue 2015 zoda (ace OaHHble, eCJlll 11e yK{13aHO u11oe, BblJJO;»CeHbl B mblCRIJax poccuucKux py6J1eu)

l-iHq>opMa~ 06 ofo,eMax H cpoKax npocpo11eHHOH 3a,D,oJDKeHHOCTH no npotmM aKTHBaM no COCTOHHHIO Ha 1 HIOmI 2015 ro,D,a npe,D,CTaBJieHa ,[l,aJiee:

Tpe6oeau11u no nOJiy'leHIIIO Ilpo11ue

npon;eHTOB 3KT11Bb1 Bcero

Herrpocpo'IeHHaJI 3aJJ;OJDKeHHOCTL 237 908 192 141 430 049

Ilpocpo11euuaH 38.l(OJTlKCHHOCTb

-J:i:O 30 )Uleit 12 954 46 12 999

- Ha cpoK OT 31 J:i:O 90 JJ;Heii 3 574 3 574

- Ha cpoK OT 91 JJ;O 180 JJ;Heit 1464 805 1464

- na cpoK OT 181 AO 360 JJ;Hett 1 533 1 533

- Ha cpox 6onee 360 JJ;Heit 7709 1813 9 522

Bcero npocpo11euuoii 33J:i:OIDKenuocTH 27 233 1858 29 092

Hroro .z.o Y'fCTa pelepea no.z. 06ecn;eueu11e 265 141 193 999 459140

Pe3epB no.z. o6ecn;eHeHHe (13 438) (5 477) (18 915)

251 703 188 522 440 225

Ilo COCT05IHHIO Ha 1 HlOJUI 2015 ro.n.a ,[1,0JUI npocpoqeHHOH 3a,D,OJDKeHHOCTH no npolfflM aKTHBaM COCTaBHJia 3,78% OT o6rn;eif BeJIWI11HLr npo1IHX aKTHBOB 3a BLI'leTOM pe3epBa no.n. o6ecJ..\eHeHHe H 0,03% OT o6rn;eif BeJIH'I.lllibI aKTHBOB Eamca.

HmpopMainra 06 ofo,eMax H cpoKax npocpo11eHHOH 3a,D,OIDKeHHOCTH no npoqHM aKTHBaM no COCTOHHHJO Ha 1 »:HBapx 2015 ro.n.a npe.n.crnBneHa .n.anee:

Tpe60B3HIIH no nOJiy'leuHro Ilpo11ue

npon;eHTOB 3KTIIBbl Bcero

Henpocpo'IeHH!Ul 33JJ;OJI)KeHHOCTL 248 716 231 705 480 421

Ilpocpo11eHUaH 33.l(OJllKCHHOCTb

- JJ;O 30 )(Heft 5 644 25 5 669

- ua cpoK OT 31 J:i:O 90 JJ;HeA 2 035 2 035

- Ha cpoK OT 91 )(0 180 JJ;HeH 1489 805 2 294

- Ha cpoK OT 181 J:i:O 360 JJ;Hett 1 872 1 872

- Ha cpoK 6onee 360 JJ;Heit 4 186 1139 5 325

Bcero npocpo'ICHHOii 33.l(OJUKCHHOCTII 15 226 1969 17195

llToro AO YlfeTa peJepea no.z. 06ecn;eueu11e 266 929 233 674 497 616

PelepB noJJ; o6ecn;eHemie (9 455) (1 245) (10 700)

257 474 232 429 486 916

Ilo COCTO.IIH1110 Ha 1 HHBap»: 2015 ro.n.a )].OJUI npocpo11eHHOH 3a,[l,OJDKeHHOCTH no npo'IHM aKTHBaM COCTaBHJia 3,53% OT o6rn;ei,i BeJIH'IHHbl npOqH:X aKTHBOB 3a Bbl'leTOM pe3epBa IIO,[I, o6ecl..\eHemi:e H 0,03% OT 06rn;e0: BeJIHqHHLI aKTHBOB EaHKa.

Ilo .n.pyrHM CTaTLHM 6yxrwrrepcKoro 6anaHca y Eamca He 61,mo npocpo11eHHOH 3a,D,OIDKeHHOCTH.

35

625

AO «Toiioma Eam<» lloRCHUmenbHllH UHfj,OpMllll,IIR « npOMe3IC)lnwl/HOU 6yxzanmepc«oii (</JUHllHC080U) om11i!nmocmu 3a

1-e nORyzooue 2015 zoi)a (ece iJaHHbze, ecJ1u He YKQ3aHo uuoe, Bbzpa:»eeubz B mbZCRtJax poccuucKux py6Reu)

B cne.zzyro:w;eii m6~e rrpe,l\CTaBneHa HHq>OpMaIUUI 0 pa3Mepax pacqenmro H cpaK'rHqecKH ccpopMHpOBaHHoro pe3epBa Ha B03MO)Kllbie norepH no coCTO,rnmo Ha 1 HIOmI 2015 ro)\a:

CpeACTBa B

KpeAHTHhlX "lJHCTBH CCYAHBH

oprBHH38QIIHX 38,AOnlll:eHHOCTb IlpO'IIIC 8KTHBhl Bcero

CyMMB Tpe60B8HHH 182 619 53 758323 322005 54 262 947 KaTeropm1 Ka'lecrna:

I 104 977 2 067 228 55 775 2 227 980

II 77642 48 627 874 234185 48 939 701 III 1752387 15 721 1 768 108

IV 341965 3 506 345 471

V 968 869 12 818 981687 Pe3epe Ha B03!110lKHbie noTepH

Pac<JeTHI,IH pe3epB (776) (2 027 980) (19 379) 2 048 135 Pac'leTHI,IH c yqeToM 06ecne'1eHm1 (1872181) (18 915) 1 891 096

cJ)aKTU'leCKH cllJopMHpOBBHHblU (776) (1 872 181) (18 915) (1 891 872)

II (776) (717 612) (3 707) 722 095 III (216 679) (1 967) (218 646 IV (124 774) (1 331) 126105

V (813 116) (11 910) 825 026

IIToro (776) (1872 181) (18 915) 1891872 AJCTHBLI, He JIBJUIIOU1HCC.ll 3JICMCHT8MH

pBC'leTHOH 6im,I 137135 137135

lhoro 38 Bhl'leTOM pe3epBOB HR

B03MOlKHblC noTepn 181 843 51886142 440 225 52 508 210

B cne.zzyrom;eH Ta6mn~e npe,l\CTaBneHa HHq>OpM~IDI 0 pa3Mepax pacqeTHoro H cpaKTifCleCKH ccpopMHpOBammro pe3epBa Ha B03MO:>KHbie noTepH no COCTO.llHHIO Ha 1 .llHBap.ll 2015 ro)\a:

CpeACTBa B

KpeAHTHhlX qUCTBH CCYAHBH

opraHH38QIIHX 38,AOnmeHHOCTh IlpO'IHe BKTIIBbl Bcero

CyMMa Tpe6oB8HIIH 97790 57 744 991 267867 58110 648 Kareropm1 xaqecTBa:

I 73 047 7 371121 22 538 7 466706 II 24743 48 594 195 228 288 48 847226

III 735 365 6 095 741.il-60

IV 227 524 1 918 229 442

V 816 786 9 028 825 814

Pe3epe ua B03MOlll:Hbie n0Tep11

Pac'leT.H.bIH pe3epB (247) (1227 556) (10 820) (1238623) PaC'leTHI,(H c yqeTOM o6ecne'leHHII (247) (1 131 021) (10 700) (1 141 968)

cJ)&KTll'ICCKII c11JopM11pOB8Hllhlfi

II (247) (340 635) (1 545) (342 427)

lII (48 672) (418) (49 090)

IV (83 432) (692) (84 124)

V (658 282) (8 045) (666 327)

lhoro (247) (1 131 021) (10 700) (1141 968) AKTHBLI, He IIBJUIIOI.UHCCII 3JICMCHT8MH

paC'leTHOH 683bl 229749 229749

Jhoro 3a BLI'leTOM pe3epeoe 11a 97543 56 613 970 486 916 57198 429 B03MO,KIILIC noTepn

36

626

AO «Toiioma Eau«» IIoRC11umenbH{IH uutj,opAtlllfUR 1< npoMe31CYmo•moii 6yxzanmepc«ou (tj,uuaucoaou) om11emuocmu 3a

1-e no11yzooue 2015 zooa (ece OaHHbze, ecJlu He YKG3aHO UHoe, ebzpa:»eeHbZ e mbzca'lax poccuucKUJC py6Reii)

0[(eHK)' cnpaBe,lVIHBOH CTOHMOCTH 3aJIOra ocymecTBIDieT ):(enapraMeIIT no Kpe,z:tHTHOH nOJIHTHKe H yrrpaBJieHHIO pHcKaMH. Cnpa.Be,lVIHBaJI CTOHMOCTh 3aJIOra, OTHocJirqerocJI K I 11 II KareropIDIM Kaqecrna o6ecneqeHHJI, 11 HcnoJin3yeMoro EaHKOM npH onpe,n:eJieHHH aeJiuqffttbI cpopMupyeMoro pe3epaa, onpe,n:emieTCJI EaHKOM Ha noCTOJIHHOH OCHOBe, He pe)l(e OJl:HOro pa3a B KBapraJI.

OcHOBHaJI u;e.rrh 3aJioroaoii: noJIHTHKH - o6ecneqeHHe B03Bpamocru .n:eHe)KHl,IX. cpe,n:cTB Ea.HI<a, npe.n:ocTaBJieHHl>IX 3aeMIIUfi<aM no Kpe.n;HTHhlM npo.n:yKraM EaHKa.

OcHOBHble TJ)e6oBaHHJI, rrpeJJ:I,HBJIJieMble K rrpe,n:Mery 3aJIOra:

• • •

npe,n:MeT 3aJIOra Jl:OJI)l(eH 6nITT:, JIHKBUAeH;

rrpe,n:MeT 3aJIOra Jl:OJI)l(eH 6hlTb IOpHJJ;H'leCKH IIpaBHJIT:,HO ocpopMJieH;

npHOpHTeTHOCTh ClJ)axOBaHlUI HMymeCTBa, nepe,na.BaeMoro B 3aJIOr.

06ecneqeHHe, omocHrqeecH K I u II KaTeropIDIM KaqecTBa, no KOTopoMY Eamc He o[(eHHBaeT cnpaae,n:JIHBYIO CTOHMOCTb Ha peryJIHPHOH OCHOBe, He IIpHHHMaeTCH EaHKOM BO BHHMaHHe npu onpe,n:eJieHHH BeJIHqffHbI ccpopMHpoaaHHoro pe3epaa.

CcyObl, npeoocmaa11eHHble 10puou11ec1<UM /IUlfaM

EaHKoM Moiyr npe,noCTaBJIJITbCH KpeAHTI,1, 06ecneqemn,1e 3anoroM HM)'I~eCTBa, B OTHomemm KOToporo

EaHK yc:ra.HoBHJI B03MO)l(HOCTh 6nICTJ)OH peamoa[(HH TaKoro HMyrqecrna, cm6HJlbHOCTh p1,rnoqHoii: [(eHbI u

HaJIH'JHe 38IIJ;HTE,l OT yrpaTbI nOTJ)e6Krem,CKHX CBOHCTB. 0cHOBH1,IM BUAOM o6ecneqeHHH no Kpe,nHTaM

IOp~ecKUM JIHu;aM JIBJIHeTCH 3anor aB'IUI'paHCnO(Jilll,IX cpe.n:crn, He,nBIDKHMOf'O BM)'ID:eC'IBa.

MoHHTopHHr cnpa.Be.n:.mmou CTOHMOCTH H JIHKBUAHOCTH 3aJiora, OTHocgrqerocH K I u II KaTeropIDIM

KaqecTBa o6ecneqeHHH, ocymecTBJIHeTCH EaHKoM Ha nocTOHHHOH ocHoBe. lhMeHeHHe cnpaae.n:nHBOH

CTOHMOCTH 3anora yqHThIBaeTCH npH orrpe.n:eneHHH pa3Mepa pe3epaa.

C QefilIO npoaepKH co6nro.n:eHIDI ycJIOBHH .n:oroaopoa 3aJIOra aBTOTJlaHCDOJYl'HbIX cpe,n:cTB cne[(HaJIHCThl

no npoaepKe Janoroaoro BM)'ID:eCTBa Ha nocToJIHHou ocHoBe, He pe:>Ke o,n:Horo pa3a B KBapraJI,

rrpoBepHIOT peaJibHOCTb rrpe,n:MeTa 3aJIOra nyTeM npoaepKH era q>aKTH'IeCKOro HaJIHqffJI B MecTe

xpatteIDUI!Haxo)l{,l:{eHHH.

EaHK npHHHMaeT B 3aJIOr He,nBH:>KHMOe HMymeCTBo, CTOHMOCTb KOTOporo O[(eHHBaeTCJI

npocpeCCHOHafilHhlMH He38BHCHMl,IMH O[(e~aMH, COOTBeTCTBYffi1qHMH 3aKOHO,n:aTeJil,Hl,IM

TJ)e6oBaHHJIM K O[(eHOqHOH .n:eHTeJibHOCTH.

Ccyob1, npeoocmaa11eHHb1e q,wu11ec«w111uqa.M

EaHK O[(eHHBaeT CCYJl:bI, npe,n:CTaBJieHHhle Q)H3fflleCKHM JIHI.{aM, KaK OTHOCH HX K noprq>eIDIM O,nHOpOAHI,IX.

ccy.n:, TaIC H ou;eHHBaJI Ha HH,lUIBH)zyafilHOH OCHOBe. IlpH cpopMHpOBaHHH pe3epBa Ha B03MO:>KHble rrorepH

no ccy,n:aM, npe.n:ocTaBJieHHblM qlH3H'{eCKHM JlHll;aM H OTHeceHHbIM K nopTq>eJIHM 0,nHOpOAHI,IX ccy.n;,

O[(eHKa CTOHMOCTH o6ecneqeHHH He yqHThIBaeTCH npH q>OpMupoBaHHH pe3epaa. IlpH q>OpMHpoBaHHH

pe3epaa no ccy,n:aM, o[(eHHBaeMbIM Ha HH,ZUIBHJl:YafilHOH ocHoae, EaHK o[(eHHBaeT cnpaBeMHBYIO

CTOHMOCTh o6ecneqeIDUI (3anor aBTOMo6HIDI) Ha OCHOBe co6crneHHOH opHmHaJII,HOH MeTO.D:HKH,

OCHOB8HHOH Ha e)KeMeCjlqHOM Jl:HCKOIITHp0B8HHH rrepBOHa'IWII,HOH 3aJIOrOBOH CTOHMOCTH aBTOM06HIDI (B

38.BHCHMOCTH OT THrra aBTOM06HJIJI, HOBl,IH HJIH C rrpo6eroM, H KOJIH'IeCTBa MeCH[(eB, rrporne.n:nmx C ,n:aThI

npe.n:ocraBJieHIDI Kpe,n:HTa, IIpHMeIDIIOTCH pa3JIH'{Hl,Ie CTaBKH Jl:HCKOHTHpOB8.HIDI npu pacqeTe

CrrpaBeJl:)IHBOH C'rOHMOCTH). B Jl:aJil,HeHIIIeM nOJIY11eHHWI O[(eHKa Crrpa.BeJl:)IHBOH CTOHMOCTH 3aJIOra

(aBTOMo6HIDI) yqHTI,maeTCJI rrpH onpe.n:e.rreHHH cpmcmqecKoro pa3Mepa pe3epaa.

37

627

AO «Toiioma EanK» IloRcnumf!JlbHllH impop.Mau,UR K npoMeJIC)'mo11noii 6yX2llllmepcKoii (pimanco«oii) om11i!nmocn1113a

1-e noJ1yzooue 2015 zooa (Bee iJaHHble, eCJlu He YKa3QHO UHoe, Bbzpa:»eeHbZ e mbic11.11ax poccuiicKUX py6Reii)

10.3. Pbino'IHblU pucK

PLrnoqHI,IH pHCK - pHCK B03HHKHOBeHHH y EaHKa y61>ITKOB BCJie,[{CTBHe ue6rraronpIDITHoro H3MeHeHIDI

pbIHOqffOH CTOHMOCTH <pHHaHCOBbIX HHCTJ>YMeHTOB, rrpOH3B0.l(Hb1X <pHHaHCOBblX HHCTJ>JMeHTOB, a TaIOKe

Kypcoe HHOCTJ>aHHbIX BaJIIOT WHJIH .n;paro:QeHHbIX MeTarrrroB.

D;err1, ynpaerreHIDI pbIHOqffblM pHCKOM EaHKa ,[{OCTHraeTCH Ha OCHOBe CHCTeMHOro, KOMITJieKCHOro

rro.n;xo.n;a, KOTOp1>1ii: rro,n;pa3JMeBaeT pemeHHe crre.zzyro~HX 3a,n;aq:

• • • •

rrorryqeHHe orrepaTHBHbIX H 061,eKTHBHbIX CBe,n:eHHH O COCTOHHHH H pa3Mepe p1,1HQqHoro pHCKa;

BbIHBJieHHe H aHarrH3 p1,rnoquoro pHcKa, B03HHKmmn:ero y EaHKa B npm_\ecce .n;enerr1>Hocm;

KaqecrneHHM H KOJIH'lecTBeHHM oQeHKa (H3MepeHHe) p1,1Hoquoro pHcKa;

yCTauoBJieHHe B3aHMOCBH3eH Me,imy OT.l(eJI1>HbIMH BH.n;aMH pHCKOB c Qerr1,10 oQeHKH B03,n;eHCTBIDI

MeponpHSITHH, rmaHHpyeM1>IX ,ll.lUI orpalfHqeHIDI o.n;Horo· BH.n;a pHcKa, Ha pocT HJIH JMem.meHHe

ypOBHH .n;pyrHX pHCKOB;

C03,[{aHHe CHCTeMbl ynpaBJieHHH p1,1HoqHI,IM pHCKOM Ha CTa,[{HH B03HHKHOBeHHH HeraTHBHOH

TeH,[{eHI_\HH, a TaIOKe CHCTeMbl 61>ICTJ>OfO tt a,n;eKBaTHOfO pearHpOBaHHH, HanpaBJieHHOH Ha

npe,n;oTBp~eHHe .l(OCTIDKeHIDI pbIHOtJHl,IM pHCKOM KplITH'IeCKH 3HaqHTeJII,HI,IX ,ll.lUI EaHKa pa3MepoB

(MHHHMH3aI_\HIO pHCKa).

B npoQecce yrrpaBrreHIDI pbIH011HLIM pHCKOM EaHK PYKOBO,[{CTByeTCJI crreJzyIOin;HMH IIPHlil.\HfiaMH:

• Bee onepaI_\HH, rrpoBO.l(HMI,Ie naHKOM Ha ,n;eHe)KHOM H !pHHaIICOBOM pbIHKaX, HRIIpaBJieHbI Ha

no.l(.l(ep)KaJIHe H conpoBo)l(.l(eHHe OCHOBHoro 6H3Heca EaHKa H He npecrreJzyIOT cneKJJl}ITHBHbIX

Qerreii;

• • • • •

• •

a.n;eKBaTHOCTI, xapaKTepy H pa3MepaM .n;eneJibHOCTH EaHKa;

BHeceHHe orrepaTHBHbIX H3MeHeHHH B crryqae H3MeHeHIDI BHeIIIHHX H BuyTpeHHHX <paKTOpoe;

B03M0)KHOCTI, KOJIHqecrneHHOH O:QeHKH COOTBeTCTByIOin;HX napaMerpoB;

Herrpep1>IBHOCTh npoBe,n;eHIDI MOHIITOpHHra pa3Mepoe onpe.n;erreHHbIX napaMerpoB;

ocyin:eCTBJieHHe OI_\eHKH pHCKa H IIO.l(fOTOBKa npHHHTIDI Ha,[{Jle)IGlID;HX ynpaBrreH'leCKHX pemeHHH

O.l(HHM H TeM )Ke cneI_\HaJibHO BbI,[{eJieHHbIM caMOCTOHTeJil>HbIM CTp)'KTYJ)HblM rro,n;pa3,n;erreuHeM;

TeXHOJIOfffqffQCTh HCDOJII,30BaHID1;

HaJIH'IHe caMOCTOHTeJII,HblX HH!pOpMRI_\HOHHblX IIOTOKOB no pHCKaM •

D;eJIH H 3a,[{aqff yrrpaBrreHIDI p1,rnoqHI,IM pHCKOM .l(OCTHI'RIOTCH npH co6rr10.n;eHHH onpe.n;erreHHI,IX

npHH~HIIOB crre.zzyrom;HMH Me!O.l(aMH:

• • • •

CHCTeMa norpRHifqffl,IX 3HalleHHH (JIHMIITOB);

CHCTeMa IlOJIHOMOqJ{ff H npHHHTHH peweuHH;

CHCTeMa MOHIITOpHHra !pHHaHCOBI,IX HHCTJ>JMeHToB;

CHCTeMa KOHTJ)OJl}I.

EaHK TaIOKe HCIIOJII,3YeT MeTO.l(OJIOrHIO OI_\eHKH CTOHMOCTH no.n; pHCKOM (VAR) ,[{AA yrrpaBJICHIDI

pbIHQqffblM pHCKOM.

38

628

AO «Toiioma EaHK>> IloRCHUffleJlbH(IR UHtj,opAllllfUR K npoAte31CJ'mOIIHOU 6y~anmepcKOU (tj,uHaHC060U) om11enmocmu 3ll

1-e no.nyzooue 2015 zooa (Bee OaHHb1e, ecRu ne YJC(13aHO unoe, Bb1pa:»eeHbl B JnblCll'lax poccuucKux py6Reii)

MeTO,!J;OJIOrHH o~emrn CTOIIMOCTII 00,11; pHCKOM (VAR)

Value-at-Risk (.n;anee - «VaR») - 3TO BbipIDKeHHall B .n;eHe)KJl&IX e.n;mnru;ax oQeHKa BeJIH'IHHbI, KOTopyro

He npeBbICJIT O)KH)].aeM&Ie B TeqeHHe .n;ammro nepu:o.n;a BpeMeHH nOTepH c 3a.n;aHHoH BepmrrHOCTbIO.

oa30H .n;mi OQeHKH VaR RBJUieTcR )],HHaMHKa :rcypcoB H QeH HHC'I'p)'MeHTOB 3a ycraHoBJieHHbm: nepu:o.n;

BpeMeHH B rrpomJIOM.

VaR rrpe.n;cTaBJUieT co6oit oQeHKy pbIHOqfforo pHcKa, a6coJIIOTHblH MaKCHMaJibHbIH pa3Mep nOTepb,

KOTOpbie MO)KJIO O)KHJ(aTb IIpH BJiaJ];eHHH <J.>HHaHCOBbIM HHC'I'p)'MeHTOM (HJIH HX IIOpTq>eJieM) Ha

rrpOTjl)l(eHHH HeKOTOporo <PHKCHpOBaHHOro rrepHo.n;a BpeMeHH (BpeMeHHoro ropH3oHTa) B HOpMaJibHblX

pbIHOqffblX ycrroBHRX rrpH 3a)];aHHOM ypOBHe J];OBepwrem.HOH BepORTI:IOCTH.

BpeMeHHOH ropH30HT H3MepReTCR qu:crroM pa6oqu:x ,n;Heii. B Qemrx pacqern BeJIWIHHbI BaJIIOTIIoro VaR

OaHK HCIIOJib3yeT BpeMeHHOH ropH30HT 250 pa6oqu:x ,n;HeH.

):{oBepHTeJibllhIH mrrepBarr, rrpHMeIDieM&IH .n;mi pacqeTa V aR, ycraHaBrrHBaeTCR paBHbIM 95% H 99% (rrpOH3BO.n;HTCH 2 Bapu:rurra pacqeTa).

f opH30HT rrporH03HpoBaHHR, npu:MeIDieMblH .n;JIR pacqm V aR, ycrnHaBmrnaeTca paBHbIM 5 H 10 pa60qffM J];IDIM (rrpoH3BOJ];IITCR 2 BapHaHTa pacqera).

Mo.n;eJib OQeHKH C'TOHMOCTH rro.n; pHCKOM npe.n;craBJIReT co6oit nporno3HpOBaHHe, OCHOBaHHoe B 6oJibmeH

creneHH Ha HCTOpu:qecKHX .n;aHHbIX. Mo.n;err& CTpOHT BepmrrnoCTHb1e cQeHapHH pa3BKrIDI 6y~ero,

OCHOBbIBaJICI:, Ha HCTOpu:qecKHX BpeMeHHblX pJI)];aX pbIHO'llibIX CTaBOK " rrpHHHMM BO BHHMaHHe

B3aHM03aBHCHMOC'Tb Me)l(Jly pa3HbIMH pbIHKaMH H CTaBKaMH. IloTe~aJII,Hbie H3MeHeHHR pbIHOqffl,IX QeH

orrpe.n;eJIRIOTCR Ha OCHOBe pbIHOqffl,IX .n;aHHbIX He MeHee qeM 3a IIOCJie,n;HHe 12 MeCHQeB.

HecMOTpR Ha TO, 'ITO MeTOJ];OJIOrHR OQeHKH CTOHMOCTH no.n; pHCKOM JIBJUleTCR 3HaqffMLIM HHCTp)'MeHTOM AJU1 oQeHKH BepoIDHOH BeJIHql{Jlbl p&moqfforo pHCKa, y Hee eCTb PM orpallffqeHHH, oco6eHHo B oTIIOIIIeHHH

HH3KO JIHKBH)];HbIX pbIHKOB, KO'I'Opbie MOryr 6bm rrpe.n;C'raBJieHbI CJie.n;yIOiqHM o6pa30M:

• HcrrOJib30BaHHe HCTOpHtieCKHX .n;aHHblX KaK OCHOBbl )];JUI orrpe.n;erreHIDI 6y.n;ymHX co6bITHH MO.>I<eT He

O'I'pa.>I<aTb Bcex B03MO.>I<HbIX CQeHapHeB (oco6eHHO 3TO KacaeTCR HeCTaH,n;apTHbIX CQeHapHeB).

• IlpHMeHeHHe rrepu:o.n;a y.n;ep.>I<aHIDI 4>HHa11c0B0ro HHC'I'p)'MeHTa rrpo.n;o.JDKHTeJibHOCThIO 10 ,n;HeH

rrpe.n;norraraeT, ~o Bee no3HQHH Moryr 6&1Tb npo.n;aHb1 IDIH xe)];)KHpOBaHbI B TeqeHHe nepHo.n;a,

COCTaBJUIIOII(ero 10 .n;HeH. ITpaKTH:qeCKH BO Bcex crryqaRX :no B03MO.>I<HO, o.n;HaKO cymecTByroT

cmyaqHH, rrpH KOTOpbIX HCKJIIOqHTem,HaR HeJIHKBH.n;HOCTb pbunca MO.>I<eT rrpo.n;oJI)KaTbCR H B reqeHHe

6orree .n;orrroro rrepu:o.n;a.

• ):{IDKe HCIIOJib30BaHHe J];OBepIITeJibHOro HHTepBarra B 99% He rrpHHHMaeT BO BHHMaHHe IIOTepH,

KOTOpbie Moryr B03HHKHYTb 3a paMKaMH 3TOro HHTepBarra. CymecTBYeT BepORTHOCTh B 1 %, ~o

IIOTepH COCTaBRT 60Jiblll)'IO Berru:qu:ey, qeM CTOHMOCTb rro.n; pHCKOM.

• TaK KaK pacqeT BeJiffqHHbl CTOHMOCTH rro.n; pHCKOM rrpoH3BOJ];HTCR Ha OCHOBe .n;aHHblX 3aKpbITIDI

ToproBblX ceCCHH, OH He Bcer.n;a OTpIDKaeT KOJie6aHIDI B reqeHHe ,lUUI.

• BeJIH:qHHa pHCKa, pacC'IHTilHHM IIO MeTo.n;onorHH OQeHKH CTOHMOCTH no.n; pHCKOM, 3aBHCHT OT

no3HQHH H BOJiaTHJibHOCTH pbrnOqHbIX QeH. CTOHMOCTb no.n; pHCKOM .n;JIR 3aqrnKCHpOBaHHOH II03HQHH

CHIDKaeTCR, ecJIH )'MeHbIIIaeTCR BOJiaTHJibHOCTh pbIHOqHblX QeH, u: Hao6opoT.

IlpH rrpoBe.n;eHHH OQeHKH pbIHoqHoro pHCKa OaHK OIIHpaeTCH He TOJibKO Ha pacqeT CTOHMOCTH no.n;

pHCKOM, TaK KaK .n;aHHOH MeTOJ];OJIOI'HH npHC}'mH HeKOTOpbie orpaHuqeJIHR, OIIHCaHHble paHee.

OrpaffHqe.HIDI MeTO.n;a pacqcra CTOHMOCTH no,11; pHCKOM yqHThIBaIOTCR nyTeM BBe.n;eHIDJ .n;pyrHX .n;onoJIHHTeJibHbIX JIHMHTOB Ha OTKpbITble n03HQHH H JIHMHTOB qyBCTBHTeJibHOCTH, BKJ1I0qa51

C'I'pYKT)'pHblH aHaJIH3 HeCOOTBeTCTBHH Me)l(Jly no3HQHRMH.

10.4. Ilpol(enmub1ii. puc«

11poQeHJ.1IbIH pHCK - pHCK B03HHKHOBeHUR <J.>HHaHCOBbIX rrorepb (y6WTKOB) BCJie)];CTBHe He6rrarorrpIDITIIOro

H3MeHeHHR rrpoQeHTHbIX CTaBOK no aKTHBaM, o6x:mrem,CTBaM H BHe6aJia11coBbIM HHCTp)'MeHTaM EaHKa.

OcHOBHblMH HCTOqHHKaMH npoQeHrHOro pHCKa MOryr RBJIJITbCjI:

• HeCOBrra.n;eHHe cpOKOB IIOraIIIeHHR aKTHBOB, o6R3aTeJibCTB H BHe6anaHCOBblX 'I'pe60BaHHH H

o6R3aTeJibCTB no HHC'I'p)'MeHTaM c cpHKcHpoBaHHOH npoQeHTHOH cTaBKoit;

39

629

AO «Touoma Eamm Iloacm,menbHan umj,op.11,au,ua «. npo.111e:m:ymo1moii 6yxz(lllmepc«.ou (</JUHaHcoaou) om11emHocmu 3a

1-e nollyzooue 2015 zooa (ace OaHHble, eCJlU He YK03QHO UHOe, 6blpaJK:eHbl 6 fflblCJl1JQX poccuucKUX py6lleii)

HecoBna,ueHHe cpoKOB noramemrn aKrHBOB, ofomrre.JThCTB u BHe6WiaHCOBbIX 'Ipe6oBaHHH: u o6.H3afeJIJ,CTB no HHcrpyMCHiaM C H3MCIDIIOID;CHC.11 npo:u:eHTIIOH craBKOH (pecK nepecMcnpa npo:u:eHTIIOH craBICH); H3MeHeHIDI KOHq>mypmum KpHBOH AOXO)J)IOCTH no AJIBHHl,IM H KOJ)OTKHM n03HqIDIM no q>Hlffl.HCOBbIM HHC'IpYMCHUlM C O)J)IHM KompareHrOM, C03,[(aJOUWe pHCK norep1, B pe3yJThTaTe npeBbIIIIeHH.11 nore~am,m,rx pacxo,noB Hll,lJ; .noxo,AaMH npH 3aKpbITHH ,AaHHhIX Il03fil.Uill (pHCK KpHBOH AOXO)J)IOCT.H);

AJUI q>HHaHCOBLIX HHC'IpYMCHTOB c cpm<.cupoBaHHOH npo:u:eHTIIOH cTaBKOH npH yCJioBHH coBna,u.emrn cpoKOB HX norarneHH.11 - HecoBna,u.eHHe creneHH ITTMeHeHIDI npo:u:eHrHhrx CTaBOK no npHBJieKaeMLIM H pa3Mem;aeMLIM Kpe.z:urrno:w opraHH3al.OleH pecypcaM; .lQUl q>HHaHCOBbIX HHC'IpYMeHrOB c rmaaarom;ei,i npo:u:eHTIIOH cnmKou npu yCJIOBHH O,ZJ;HHaKOBOH qacron,1 nepecMcrrpa IUiaBarom;eu npo:u:eHrHoH cTaBm -HecoBna,u.eHHe creneHH IDMeHeHIDI npo:u:eHTHI,IX CTaBOK (6a3HcffhlH pecK);

Bee onepmum, npoBO.l{HMl,Ie DaHKOM Ha ,AeHe:>KHOM H q>HHaHCOBOM pbIHKax, HanpaBJieHbI Ha no.zmep)l(aHHe u conpoBo)K,ZJ;eHHe ocHOBHOro 6H3Heca EaHKa u He npecne.zzyioT cneKYIDITHBHbIX :u;eneii:.

Eamc C'IpeMHTC.11 no.zmep)l(HBaTh BeJIWIHHY npo:u:eHTHoro pHcKa Ha ypoBHe, He yrpo)l(a10m;eM q>HHaHCOBOH YCTOH'IHBOCTH EaHKa H HHTepecaM ero Kpe,AHTOpOB H BKJia,A'IHKOB, H TCM caMbIM cnoco6CTB}'IOID;eM CTa6HJibHOCTH H Ha,Ae:>KHOCTH EaHKa.

EattK npHMeIDieT CJie.nyIDnwe MO,AeJIH H MeTO,Abl H3Mepemur H o:u:eHICH:

• O:u:emca ypOBIDI H ,AHHaMHI<H npo:u:eHTHOH Map)l(H H K03q>q>H:U:HeHTa cnp3,na; • GAP-Mo,neJ1b; • MeroAVaR. Ilpo11e11m11aJl MapJK:a - pa3.IIHI..\ll Me>K.Zzy npo:u:eHTHhIM .noxo.noM H npo:u:eHTHhIM pacxo,noM Eamca. Pacqer Map:>KH xaplll(repmyerc,i: KaK a6comomoH BeJIH'IHHOH, T3K H npOH3BOAHl,IMH K03q>q>HI..\HelIT8MH.

A6comoTHax BenH'IHHa Map)l(H MO)l(eT pacc'IHTI,man,c,i: B BH,ne pa3HH:a;bI Me>K.Zzy o6m;eii: BeJIH'IHHOH npo:u:e1mmro ,AOXO,Aa H pacxo,Aa EBHKB, a TIUOKe Me)IQ],Y npo:u:eHIHI,IM AOXOAOM IlO ar_nem,HI,IM BH,Z(aM 8KIHBHI,IX onepa:u:mi H npo:u:eHrHhIM pacxo,noM, CB.113aHHbIM c pecypca.MH, Korop1,1e Hcn0Jlb30Bam,1 AJUI 3THX onepa.qirn.

Ilpo:u:eIITHWI Map>I<a onpe,Aenxerc.11 B coorneTCTBHH c Ilpo:u:eHTHOH nonHTHKOH EaHKa. IIpo:u:eHTHa.11 Map)l(a MO)l(eT onpe,neAAThC.11 KaK B :u:eJIOM no EaHKy, TaK H no OT,AeJibHbIM aKTHBHbIM onepa:U:H.IIM. CTeneHb pHcKa o:a;eHHBaeTC.11 Ha ocHoBe AHffaMHKH K03q>q>H:U:HeIITa. B cnyqae onpe.neneHIDI EamcoM K03q>q>HI..\HeIITa MHHHMaJibHO ,AonycTHMoii: npo:u:eHTHoH Mapxrn, q>aKTH'lecKoe 3Ha'leHHe ,nauHoro K03q>q>HI..\HeIITa MO)l(eT cpaBHHBaThC.11 C MHHHMaJibHO .nonycTHMbIM.

Cnpoo - pa3HH:u:a Me)l{Jcy npo:u:eHIHI,IMH cnmKaMH no mmmm,IM H naccHBHbIM onepa:u:IDIM. KmcpcpHI..\Hem cnp3.u,a xapaicrepH3Yer crenem, pa36poca npo:u:elITHI,IX C'I3BOK no pa3MeUJ;eHHI,IM H npHBJie'leHHbIM pecypcaM. GAP (wn) - no pa3HOCTh Me>K.Zzy CYMMOH AJIHHHLIX H CYMMOH KopoTIGIX n03HI..\HH no q>HHaHCOBLIM HHCTPYMeIITaM, qyBCTBHTeJibHbIM K H3MeHeHHIO npo:u:eIITHbIX CTaBOK, onpe.neneHHbIX AJI.11 K~oro BpeMeHHoro HHTepBana. ,l1;aHHa.ll BeJIH'IHHa MO)l(eT 6bITb KaK noJIOXCHTeJibHOH, TaK H OTPU:U:aTeJ1bHOH, :0

no3BOJI.lleT npoBecTH aHaJIID B03MO:>KHoro IDMeHeHIDl 'IHCTOro npo:u:eHTHoro .noxo.na EaHKa B pe3yJibTaTe KOJie6amm npo:u:eHTHbIX CTaBOK. 11eM 60Jibllie BeJIH'IHHa pa3pbIBa, TeM 6om,rne EaHK nO,ABCp)l(eH pHcKy norep1, OT H3MCHCHIDI npo:u:elITHl,IX CTaBOK.

IlpeBblIIIeHHe aKTHBOB, qyBCTBHTeJibHbIX K IDMeHeHIDO npo:u:eIITHblX CTaBOK, Ha.A 06,aaTeJibCTBaMH, qyBCTBHTeJ1bHbIMH K H3MeHeHmo npo:u:eIITHbIX CTaBOK, 03Haqaer, qro 'IHCThIH npo:u:elITHblH .noxo.n 6y,neT }'BeJIH'IHBaThC.11 npH nOBbIIIIeHHH npo:u:eIITHbIX CTaBOK H YMeHbIIIaThc.11 npH cHIDKeHHH npo:u:eIITHbIX cTaBOK. IlpOTHBonono:>KHaJI cmya:u:H.11 03Haqaer, qro qHcThlH npo:u:eIITHbIH J:lOXOA 6y,Aer }'BeJIH'IHBaTuc.11 npH na,AeHHH npo:u:elITHbIX CTaBOK H yMeHbman,c,i: - npH pocTe npo:u:eHTHbIX CTaBOK.

<l>HHaHCOBblH HHCTPYMeHT HBJI.IICTC.11 qyBCTBHTCJibHblM K H3MeHeHHIO npo:u:eHTHOH CTaBKH, CCJIH Ha BpeMeHHOM ropITToHTe o:u:eHKH npoueHTHoro pHcKa oxrn.naerc.11 ero nepeo:u:eHKa no 3aBHcHm;ett OT pbIHKa CTaBKe. AKTHBbl, 06.113aTeJibCTBa H BHe6anaHCOBble n03HI..\HH 3TOro BH,na cpopMHpyIOT npo:u:eHTHO-qyBCTBHTeJ1bffY10 Map)l(y.

K qyBCTBHTeJibHblM aKTHBaM H o6.113aTeJibCTBaM OTHOC.IITC.11 Me*6aHKOBCKHe Kpe,nHTuI H .nen03HTbl H npe,nocTaBJieHHbie ccy.w,i H npHBJ1e'leHHL1e .nenooHTu1 c «IlJiaBmom;eii:» npo:u:eHTHOH CTaBKOH HJIH no ycJIOBIDIM .noroBopoB KOTOpbIX npe,AyCMOTpeH cpoK nepecMOTPa npoueIITHOH CTIIBKH.

<l>HHRHCOBblH HHCTPYMeIIT .IIBmieTC.11 HeqyBCTBHTeJibHblM K H3MeHeHHIO npo:u:eHTIIOH CTaBKH, eCJIH ero nepeouemca O)l(H_naeTC.11 3a BpeMeHHbIM ropIDOHTOM, HJIH H3BeCTHO, 'ITO HHCTPYMeIIT 6y,neT peHHBeCTHpoBaThC.11 no He3aBHC.IIID;eH OT pbIHKa CTaBKe.

Mero.n V aR - KonwiecrneHHax oueHKa pHcKa nmep1, .lQUl o:u:eHKH npo:u:eHrHoro p:0:cKa. IlpoIDBOAffTCH pacqer ~aPT9oro OTKJIOHCHIDI H3MeHeHIDI npo:u:eHTIII,IX CTaBOI<, AOXO)J)IOCTH q>HHaHCOBblX HHCTpyMCHI'OB.

40

630

AO «Toi'toma Bam<» IloRcHumenbHllR umJ,op.11,au,UR R npoAte:m:ymo•moii 6yxzOllmepcRoii (<jJuHaHco«oii) om11effmocm113a

1-e nonyzoi)ue 2015 zoi)a (Bee OQHHble, eCJlU He YK03{1ll0 UHOe, 6blpa:»eeHbl 6 fflblCRI/GX poccuucKUX py6lleu)

IlpoqenmHblii puc,c 6a11K06CK020. nopm,pellR

0,z:t;HOH H3 COCTaBIDIIOII(HX CHCTeMI:,I ynpaBJieHIDI JIHKBH)J.HOCTI:,10 B EaHKe 11:BJUleTCX onpe.n;eneHHe

aJII:,TepHaTHBHI:,IX c:u;eHapHeB pa3BHTIDI CHTya:u;HH Ha pbIHKe H HX BJIHjlHIDI Ha JIHKBH,ll;HOCTI:, EaHKa, a

TaIOKe pa3pa6oTKa CTPaTerHH noBe,n;eHIDI B c.rryqae HaCTyllJieHHjl Henpe.n;mr.n;eHHoro KpH3Hca

JIHKBH)];HOCTH B EaHKe.

Ilo.n; c:u;eHapHeM noHHMaeTc11 mrncattHe KaPTHHI:,I 6y.n;ym;ero, cocroxm;ero H3 cornacoBa.HHbIX, norWieCKH

B3aHMOCB}I3aHHbIX co6I:,ITHH H nocne.n;oBaTeJII:,HOCTH IIIarOB ( cmya:u;Hii), C onpe.n;eJieHHOH BepofiHOCTh10

Bep;ym;HX K npomo3HpyeMOMY KOHe1lllOMY coCT011:HH10. AHaJIH3 c:u;eHapHeB no3BOJUieT BbIBBHTb

Henocpe.n;CTBeHHI:,Ie HCT011l1HKH B03MO)KHOro .n;eqn1~a HJIH H361:,rnca JIHKBH.n;HOCTH H onpe.n;emrn, ncrroKH

IIJia.Te)l(eH, 3a cqeT Kcrrop1:,rx MO)KeT 61:,rn, BOCCTa.HOBJieH 6aJiaHC JIHKBH,z:t;HOCTH.

IlpH 3TOM npomo3HpOBaHHe .n;e11:TeJII:,HOCTH EaHKa CBO,ll;HTC11 K o:u;eHKe Bep011THOCTH H3MeHeHHjl B

6y.n;ymeM era crr.n;e111:,HI:,IX IIJiaTe)KHbrx. nOToKoB no.n; .n;eHCTBHeM npomo3HpyeMbIX qmKTopoB.

Ilo.n; q>aKTOpOM noHHMaJOTC}I co6I:,1Tffjl, crroco6Hbie Bbl3BaTI:, cym;ecTBeHHOe H3MeHeHHe OT,z:t;eJibHI:,IX

.n;eHe)KHl,IX IIOTOKOB EaHKa (H3MeHeHHe CHTya:u;HH Ha q>HHaHCOBblX pbIHKax, BbITeCHeHHe KOHKypeHTaMH

C OT,z:t;eJII:,HI:,IX cerMeHTOB pbIHKa, q>HHaHCOBbie CJIO)KHOCTH OT,z:t;eJII:,Hl,IX KpyrrHhlX Kpe,z:t;HTOpOB EaHKa,

H3MeHeHHe q>HHaHCOBI:,IX IIOTOKOB OT,z:t;eJibHbIX KpyrrHbIX KJIHeHTOB, CHH)KeHHe KOffTPareHTaMH Ha pbIHKe

MEK JIHMHTOB Kpe.n;mosaffHj} H T • .n;.).

AnaJIH3 c:u;eHapHeB np0Bo.n;HTC11 He pe)l(e o.n;uoro pa3a B KBaPTaJI, PaccMaTPHBa.JOTC11 TpH OCHOBffiIX

c:u;eaapffjl pa3BHTHjl co6I:,1Tlrli:

• «HopMa», T.e • .n;e11:re111:,aoCT1:, B ycnosIDIX 061:,NHoii .n;e.rroBoii aKTHBHOCTH. ,[(aHHI:,IH c:u;eHapHii

XBJUleTCjl 6a30BbIM npH o:u;eHKe pHC.Ka nepcneKTHBHOH JIHKBH,ll;HOCTH.

• «He611aronpHjlTH1:,1ii», T.e • .n;e11:re11bHOCTb B ycnoBIDIX BpeMeHHoro KpH3HCa JIHKBH.n;HOCTH EaHKa.

,[(aHHI:,IH c:u;eHapmi rrpe.n;nonaraeT B03MO)KHOCTb ue611aronpffj{THOro pa3BHTHjl co6hlTHH ,z:t;JUI EaHKa,

KOTOpoe MO)KeT 6brr1:, CBX3aHO C IIO}IBJieHiieM ueraTHBHOH ny6JIH11l10H HHq>OpMa:u;HH O EaHKe,

IIOBe,n;eHHeM HeKOTOpbIX Kpe,z:t;HTOpOB H 3aeMll.l,HKOB EaHKa, .n;ocpOqffl,IM rroraIIIeHHeM 06113aTeJibCTB,

rrpocpoqKoii KpynffiIX aIITHBOB.

• «CTpecc», T.e • .n;eXTe.JibHOCTh B ycJIOBIDIX o6rn;ero KpH3HCa pbIHKa. IlpH aHaJIH3e JIHKBH)J.HOCTH no

,z:t;aHHOMY c:u;eHapHIO TeCTHpyeTCH ycroffqHBOCTh EaH.Ka B cmya:u;HH proKHX H3MeHeHHH ua

q>HHBHCOBI:,IX p1:,1HKax npH OTCyrCTBHH BiiyrpeHHHX npo6neM B EaHKe, BI:,13BaHHI:,IX ,z:t;pyrHMH q>aKTOpaMH. IlpH 3TOM npe.n;nonaraeTCH, ~o npHBJieqeHHe Me>K6aHKOBCKHX 3aHMOB HeB03M0)1(HO.

CTpeCC-TeCT BblilOJIHjleICH e cpopMe 0Tqera o cocToHHHH nepcneKTHBHoii JIHKBHJJ.HOCTH Eamca, ua

ocuoBaHHH KOToporo Ka3uaqeiicTBo pa3pa6aThrnaer rr11au1:,1 Meporrpffj{THH no eocCTaHOBJieHHJO

JIHKBH)J.HOCTH H rrpe,z:t;JIO)l(eHHjl no ynpaaneuHIO pHCKOM JIHKBH.n;HOCTH, a TaIOKe HHq>OpMHpyeT 06 3TOM

KoMHTeT no ynpasneHHJO aKTHBaMH H rraccHBaMH (.n;aJiee - «KY All»).

10.5. BallIOfflHblU pucK

BamoTHI:,IH pHCK - pHCK y6hlTK.OB BCJie,z:t;CTBHe ue611aronpmrnmr o H3MeHeHffjl KypCOB HHOCTpaHHI:,IX

BaJI10T H no OTKpbIThIM naHKOM n03H:u;HSIM B HHOCTPaHHbIX B8Jil0Tax.

B OCHOBe BaJIJOTHOro pHC.Ka Jie)KHT H3MeHeHHe peaJibHOH CTOHMOCTH .n;eHe)KHOfO o6IDaTeJibCTBa B

onpe.n;eneHHI:,IH nepHo.n; BpeMeHH.

BH.n;bI BaJIIOTHoro pHcKa:

• orrepa:u;HOHHbIH - B03MO)KHOCTb y61:,1TKa HJIH He.n;orro.rryqeuffjl rrpH6bIJIH OT orrepa:u;m1;

• 6anaHCOBbIH (TpaHCJUIIJ;HOHHI:,IH) - HeCOOTBeTCTBHe aKTHBOB H 06113aTeJII:,CTB, BblpIDKeHHbIX B

HHOCTpaHHbIX BaJIIOTax.

Bee orrepa:u;HH, IIpOBO,z:t;HMI>Ie EaHKOM Ha .n;eHe)KHOM H q>HHaHCOBOM pbIHKaX, HarrpaBJieHbI Ha no.n;.n;ep)KaHHe

H conpoeo)l(,ll;eHHe ocHOBHoro 6H3Heca Eamca H He rrpecneJzyIOT cneKYJUITHBHLIX :u;e.rreii.

McrotnrnKOM BaJDOTHoro pucKa '1BJUleTCj} OTICpbITa11 BaJIIOTHM no3~ (.n;arree - «OBIT») - p83H:HQa Me>KJJY

ocraTKaMH cpe.n;cm B HHocrpwm:oii B8JIIOre, Kcrrop1:,1e q>opMHpyior aicrHB1:,1 H o6IDfil'e.llbCTBa ( c yqeroM

BHe6anattca) B COOTBeTCTByIOIIOfX BaJilOTilX, B proym,nrre qero IIOj}BJij}eI'Cj} B03MO>KHOCTI:, )];OIIOJIHHTeJil,HLIX

rrpH6I:,Jneii IDIH pHCK ,z:t;OIIOJIHHTeJibHI:,IX y6.bITKOB B pe3YJThTilTe H3MeHeHHX o6MeHHbIX KYPCOB BaJIIOT.

OBIT MO)KeT 6brr1:,:

41

631

AO «Touoma Ean«» IloncnumenbH(Ul umjJopAtau,UR « np0Me;,,cymo11nou 6yxzanmepc«ou (<J,unancooou) om11emnocmu 3a

1-e nonyzooue 2015 zooa (ace OOHHble, ecJ1u ue yKmOHo uuoe, Bbzpa:»eeHbl a mbzca'lax poccuucKux py6J1eii)

• KOpOTICrul - KOr,Aa CTOHMOCTb 06.113aTeJibCTB H BHe6a.mlHCOBbIX o6H3aTeJibCTB npeBbllllaeT CTOHMOCTI,

aKTHBOB u BHe6aJia.HCOBbIX TJ)e6omunm B KIDIC,l{OH BaJIIOTe;

• ,l{JIHHHaJI - KOr,Aa CTOHMOCTh aKTHBOB u BHe6aJia.HCOBblX TJ)e6oBaHHH npeBbllllaeT CTOHMOCTh

naCCHBOB " BHe6aJiaHCOBblX ofo13aTeJlbCTB B KIDK,l{OH BaJIIOTe.

EaHI< CTJ)eMHTCR noMep)KHBaTb BeJIH1IBHY OBIT Ha MHHHMaJibHOM ypoBHe, To ecr1, Ha ypoBHe, He

yrpo)KaIOI.QHM <)rnHaHCOBOH YCTOH'IBBOCTH EaHKa " HHTepecaM ero Kpe,AHTOpOB " BKJia,A<rnKOB, " TeM

caMbIM cnoco6cTByIOm;eM cra6HJI1>HOCTH u Ha,Ae)KHOCTH EaHI<a.

EaHK npuMeH.lleT CJie,AyIOm;ue MeTO.l{bl H3MepeHffjl H O:QeHKH BaJIIOTHOfO pucKa:

• o:QeHI<a OTKp1>rrou BaJIIOTHOH no3u:QHH;

• VaR-a.HaJIH3 BaJIIOTHOH D03H:QHH;

• npoBe,AeHHe CTJ)ecC-TeCTHpOBaHIDI.

0:QeHI<a OBIT npou:mo.w,rrc.11 Ha npe.AMeT cooTBe'I'CTBH.11 JIHM.HTa.M, ycnrnoBJieHlThIM KY All (.Ao ux

ycraHOBlleHIDI - orpatt.11qeHIDIM, ycraHOBllemn,IM B COOIBeICIBHH c '1:pOOOBaHIDIMH re~ero 38ICOHo.mrrern,cma).

.z:{lnc KOJIHlieCTBeHHoii o:QeHI<H BeJIHlIBHl,I BaJIIOrnoro pucKa B EaHKe npHMeHJiercR Mero,AonorH.11 V aR.

10. 6. t1>01100BblU puc«

<l>ou,o;OBblH pHCK - pHCK y6LITKOB BCJie,ACTBHe He6naronpH.IITHOI'O H3MeHeHffjl pbIH01llibIX :QeH Ha

<iJou,o;oBLie :QeHHoCTH (:QeHH1>1e 6}'MarH, B TOM qHCJie 3aKpenmnom;ue npaBa Ha yqaCTHe B ynpaBJieHHH)

TOprOBOro nopT<iJeJI.11 H I1pOH3BO.l{Hl,Je tpHHfillCOBble HHCTJ)}'MeHThl TIO.A BJIH.IIHHeM qlaKTOpOB, CB.113a.HHblX

KaK C 3MHTeHTOM qJOH,l(OBblX :QeHHOCTeH " npOH3BO.l{Hl,IX <pHHaHCOBblX HHCTp}'MeHTOB, TaK H o6~u

KOJie6aHH.IIMH pbIH01iHblX :QeH Ha qJHHa.HCOBble HHCTJ)}'MeHThI.

EaHI< He IIO.l{Bep)KeH 3HaqKfeJibHOM)' BJIIDIHHIO qlOH.l{OBOro pucKa, TaK KaK He ocym;ecTBJUieT onepa:QHH C

qlO.H,):(OBbIMH :QeHHOCrnMH.

10. 7. Onepau,uoHHblU puc«

0,AHHM H3 Ba)l(HeHIIIHX pHCKOB, CBH3aHHbIX C ,AeJITeJibHOCTbIO EaHKa, RBJI.lleTC.H onepa:QHOHHblH pHCK.

Orrepa:QHOHIII,IH pucK - pHCK B03HHKHOBeHHH y6bITKOB B pe3ym,rare HecOOTBeTCTBH.11 xapaKTepy H

Macmra6aM ,Aem:em.Hoorn oaHKa H (H1IH) TJ)e6omunmM ,AeifoTByIOm;ero 3aKOHO,Aarem,CTBa BHYIPeHHHX

nop.Jl.l{KOB H npo:Qe,Ayp npoBe,AeHH.11 6aHKOBCKHX onepa:QHB u .npyrnx C.l{eJIOK, ux HapYllleHffjl CJIY)Kam;HMH

oaHKa " (HJIH) HHbIMH JIH:QaMH (BCJie.l{CTBHe Henpe,AHaMepeHHbIX illIH yMI,IIIIJieHHbIX ,AeifoTBHU HJIH

6e3,AeHCTBffjl), HeCOpa.3MepHOCTH (He,AOCTaTOqttOCTH) <pymant:OHaJibHhlX B03MO)KHOCTeH (xapaicrepuCTHK)

npHMeH.lleMbIX baHKOM HHqJOpMa:QHOHHbIX, TeXHOJIOfffqecKUX H .Apyrux CHCTeM H (HJIH) HX OTKa30B

(HapYllleHHH qlyttK:QHOHHpcmaHHH), a TIUOKe B pe3YJibTilTe B03,l{eHCTBffjl BHellIHHX co61>1THH.

IlpHIDITa.11 B Eam<.e ITOJIHTHKa ynpaarreHH.11 onepa:QHOHHI,IM pHCKOM npe,AyCMaTJ)HBaeT KaK

rrpe,Aynpe)KJJ;eHHe H3BeCTHl,lX pHCKOB, TaK H H,AelITHqJHICa:QHIO HOBbIX onepa:QHOHHhlX pHCKOB,

B03HHKaIOm;ux B npo:Qecce ,AeJITeJibHOCTH oaHKa, a TaK)Ke p83pa6oray npo:Qe,Ayp, HanpaBJieHHblX Ha

O:QeHKY, Bbl.llBJieHHe H npe.zzynpe:nmeHHe )'Ka3a.HHbIX pHCKOB.

EaHI< ocym;ecTBJUieT ynpaBJieHHe orrepa:QHOHHhlM pHCKOM B COOTBeTCTBHH c IlucbMOM QB P<l> OT 24 MaR

2005 ro,Aa N!? 76-T «06 opraHH3a:QHH ynpaBJieHffjl onepa:QHOHHbIM pHCKOM B Kpe,AHTHblX opraHH3a:QHJIX»

"peKOMeH,Aa:QH.IIMH Ea.3eJibCKOf0 KoMHTeTa ITO 6aHKOBCKOM)' Ha,A3opy.

YquTl,IBaJI, ~o oco6eHHOCThIO orrepa:QHOHHOfO pHCKa j[BJIHeTCR TOT <iJaKT, ~o OH npucym; u

pacnpocrpaHJierc.H KaK Ha BCIO CTIJYKTYPY EaHKa B :QenoM, TaK H Ha BCIO ero ,Aem-en1>HOCT1>, TO

ynpaBJieHHe orrepa:QHOHHbIM pHCKOM CTJ)OHTC.H Ha TaKHX 6a30BblX 3JieMeHTaX, KaK:

• • • • • • •

coaepllleHcraoaaHHe 6u3Hec-npo:Qeccoa;

nocrpoeHue OIITHMaJibHOH CTIJYKTYPhl EaHI<a;

HHHOBa:QH.11 CHCTeM KOHfPOIDI;

pa.3BHTHe MOTHBa:QHH COTJ)y.AHHKOB;

ycoBepllleHCTBOBa.HHe HHtpOpMa:QHOHHbIX TeXHOJIOrHH;

IIOBE,IllleHHe KopnopaTHBHOH KYJibTYJ)bl Be,AeIDUI 6H3Heca;

C03,AaHHe CHCTeMbl o6ecrreqeHHJI HerrpepbIBHOCTH ,AefieJibHOCTH EaHKa •

42

632

AO «Toi'ioma Bau«» IIoRCHUnteJlbH(IH UHqJOjMIQU,UH K npOMe:HC)lllW'lHOU 6yxzanmepCKOU (fj,UHUHC060i'i) Ont'lemuocmu 3a

1-e nOJZyzooue 2015 zooa (Bee oa1111b1e, ec11u He YKa3aHO UHoe, 6b1pa;»eeHb1 6 mb1CR'lax poccuucKUX py6J1eii)

EaHK BbI)],eJUieT crre;zyromHe MeTO.IJ:bI, HCIIOJib3YeMbie .D:JUI MHHHMmau;HH onepau;MOHHbIX pHCKOB:

• Ocee.a;oMJieuuoCTL o pHcKe. Bee mmparuceHIDI 6amcoBCKOH )];eHre.JILHOCTH Hecyr B ce6e

ITCYreHQHaJil,HJ,Je onepaQHOIIHI,Ie pHCKH. PyKoBO,IJ;CTBO BCeX ypOBHeH HeceT OTBercTBelil-lOCTh 3a

ynparuceHHe onepaIUiOHHLIMH pHCKaMH B COOTBeTCTB}'IOII(eH c<t>epe ,1J;eJITeJILHOCTII. IlpoBe,IJ;eHHe

6aHKOBCKHX onepaqmi ocyrqecrnrur:ercH B COOTBeTCTBIDi c ymep)KJ];eHHLIMH OaHKOM perrraMeHTilMH H

npol.\e)].ypaMH, B npe.n:errax YCTaHOBJiemII,IX IIOJIHOMO~ JIHMHTOB H orpaHH1:Iemm. He )J.OnyCKaeTCH

npoBe,IJ;e.HHe HOBI,IX 6amcOBCKHX onepaqmi npH O'ICyroTBIDi HOpMaTHBHLIX ,ll;OKyMelITOB HJIH

COCYfBercTB)'IOII(HX peme.HHH KOJJJiemam.HLIX opraHOB, per.1I8MeirrHpyio~ IIOPMOK HX COBepIIIe.HHH.

"Ilpnun;nn qerLipex rml3". Pa3,IJ;erreHHe pa3Hopo.n;HLIX <l>)'Hl(I.\HH, nepeKpeCTIII,IH KOHTpOfil, ,IJ;BOHHOH

KOHTpOJII, 3a HCIIOJII,30BaHHeM aKTHBOB, CHCTeMa ,IJ;Byx IIO,ll;IIBCeH BIDKHLIX ,ll;OKyMeHTOB H T • .l\.

Pa:i~eJienne IIOJIHOMoqnii. .Eamc <l>opMHpyer 8,l(eKBaTH)'IO ynparuce1111ecK}'IO crpyicrypy,

HCKJIIO'lalOieylO B03HHKHOBe.HHe KOH<pJIHKTil mrrepecoB: He AOnycKaeTC.SI COBMen~eJrne TTOJDIOMO'IHH

( 06.H38HHOCTeH) no BLillOJIHeHHIO 6amcoBCKHX onepa:QHH C HX o<t>opMJieHHeM H 6yxrwrrepcKHM YtJe'I'OM,

a TaIOKe C ynpaaneHHeM H KOHTpOJieM Ha,ll; pHCKaMH, B TOM 'IHCJie onepaJUiOmII,IMH. PacnpocrpaIDieTCH

KaK B OTHOIIIeHHH O)],HOro HCIIOJIHH'reJUI, TIil( H Ha IIOAPa3AerreHHe HCIIOJIHHTeJUI H crpyicrypy

IIOAtJHHeHHH, T.e. He .n;onycKaeJC1I, qro61,1 yi<a3amn.1e <l>)'HK[(HH KOHl\empHpOBaJIHCI, Ha 0,IJ;HOro

ccnpy,ll;HHKa HJIH BHYIJ>H O)],HOro IIOAJ)a3)],eJie.HHH, HJIH BHYIJ>H IIOAJ)a3,ll;eJiemm, 110)],'IHIDIIOII(HXCH O,ll;HOM)'

PYKOBO,IJ;HTe.JIIO. IlpH 3TOM HCTTOJil,3)'101'CSI crreJzyJO~e HHCTp}'MeHTI,I: ,ll;OIIOJIHHTeJll,HM aBTOPH3a.IlIDI

onepru:.urli, AHCTaHQHOHHLIH KOHipOJII,, aBTOMarwiecKM npoaepKa H orpaHH'leHHe H T • .n;.

• KonTpOJib onepan;HOHHblX pHCKOB, :U:errbIO KOHTpOJIH onepa[\HOHJII,IX PHCKOB 1IBJIHeTC1I 11orryqeHHe

o61>e1ITHBHOH HH<l>OPMaQHH 06 ypoBHe 011epaJUiQHHI,IX pHCKOB, BLIDOJIHeHHH 011epaJU10HHI,IX

perrraMeHTOB H npol.\e)].yp, co6JIIO.n;eHHH ycnumBJieHHJ,IX IIOJIHOMO'IHH H 011epaQHOIIHI,IX JIHMHTOB ,WlJI

on;eHKH 3<l><l>eKTHBHOCTH IIOJIHTHKH H 8,l(eKBaTHOCTH CHCTeMLI ynpaBJieHIDI onepal.\HOHHLIMH pHCKaMH H

HX COBepweHCTBOBaHHH. KoHTpOJib ocyrqeCTBMeTCH Ha AByx ypOBIDIX: BepXHHH. (ynpaBJieJitlecKIDi:) li

HIDKHHH ( onepaQHOHHLIH). PyKoBO)],CTBO Ea.mca, ero KOJIJierHaJII,HI,Ie opraHLI Ha perympHOH OCHOBe

paccMalpHBa.IOT OT'le'fbI 06 H.l(eHTH<t>~oBamn,IX 011epaJU10IIl-ll,IX pHcKax, ypoBHe peanH3oBamn.IX

011epaJU10HHI,IX pHCKOB, <l>aKTaX, npH'IHHax H IIOCJie)],CTBIDIX Hapymemm ycTIUIOBJieHHLIX npon;e)].yp,

JIHMHTOB H orpaHH'lemm, o6eCIIeqffBM KOHTpOJTh ua BepXHeM (yrrpaBJieH'leCKOM) ypoBHe.

YnoJIHOMO'leHHLie CTpYKTYPfilie IIO,ll;pa.3,IJ;eJie.HHH OC)'IqecrBJUIIDT KOHTpOJII, 011epa[\HOHHLIX pHCKOB Ha

scex OT,IJ;eJII,HbIX 3Tarrax npoBep;eHIDI onepaQHii, peaml3al.\HH npol.\e)].yp - B COOTBeTCTBHH c <p}'HKIOfflMH,

011pe.n;erreHHI,IMH norroJKeHHHMH o IIO,ll;p83AeJieHIDIX H HOpMaTHBfilIMH AOKYMeHraMH Eamca, 'ITO

06ec11e'1HBaeT KOHTpOJTh Ha HIDKHeM (onepaJUiOHHOM) ypOBHe. IlpH H.l(eIITH<l>HKimHH 011epaQHOHHLIX

pHCKOB, HOCJilWIX cyrqecrneHHI,1:u H.JIH CHCTeMHLIH xapaKTep, PYKOBOAffTeJII, coOTBeTCTBYJOID;ero

CTpYKTYPHOro IIOApa3.n;erreHIDI B ycTIUIOBJielil-lOM IIOpMKe HH<l>opMHpyer 00 3TOM PYKOBOACTBO EaHKa, a

TaIOKe pHCK-IIO,ll;pa3AeJie.HHe. CHcreMa KOKrpOJUI 011epa[\HOIIl-lbIX pHCKOB peanH3YeTCH B COOTBeTCTBIDi C

TipliHl\HIIaMH, onpep;erreHHLIMH BH)TpeIIllllMH HOpMaTHBHbIMH )],OKyMeHTaMH Ba.HI<a, H npe.n;norraraeT

ocym.ec1BJie.HHe npeABapHTeJII,HOro, re~ero H nocrre.lJYIOm;ero KOHTpOJUI onepaQHOHHI,IX pHCKOB Ha

acex 3Tallax coBeprneHIDI onepa[\HWpeanH3al.\Hli npon;e,l\yp.

• HcnoJib30BaHHe 11ucJ>opMan;nonnLIX TexnoJiornii. ~ o6ecne'leHHH CBOeBpeMeHHoro BbUIBJieHHH,

filla.JIH3a, 01.1,eHKH H KOKrpOJIH 011epa[\HOHHLIX pHCKOB DaHK HCITOJTh3YeT see HMeIOm;HeCH H

,IJ;OC'I)'IIHLie HH<l>opMan;HOHHl,Ie CHCTeMhl H TeXHOJIOrHH, a TaJOKe C03.n;aeT ace Heo6xO,ll;HMLie ycnOBH1I

,ll;JIH B03MO)KHOCTH aue.npeHH1I cnel.l,HaJIH3HpoBaHHoro nporpaMMHOro o6ecnetJeH1UI B cnyqae, ecrrH

6yAeT npHH1ITO TaKOe pemeHHe ynOJIHOMO'leHHLIM opraHOM EaHKa. B EauKe )],OJDKHa COCTaBJUIThCH

MaKCHMaJILHO rro.n;po6HM TeXHH'leCKaH H IIOJIL30BaTeJILCKaH ,ll;OK)'MeHTa[\HH K

c11e~anmHpOBaHHOM)' nporpaMMHOMY o6ecneqeHHIO.

• IloCTOHHHOe coeepmeucreoeanne cHcTeMLI y11paeneu11H onepan;uouHLIMR pncKaMn, Bame

IIOCTOHHHO coseprneHCTByeT 3JieMeHTLI CHCTeMbl ynpaarreHHH onepal.l,HOHHLIMH pHCKaMH, BKJIIO'laH

HH<pOpMal.l,HOHHI,Ie CHCTeMbl, npol.\e,IJ;ypbl H TeXHonornH Ha OCHOBe HH<pOpMaJ.UIH O peaJIH30Ba.HHl,IX

pHCKaX, C YtJeTOM IIOCTaBJieHHbCX c-rparer H'leCKHX 3a,n;aq, H3MeHeHHH BO BHenme:u cpeAe,

HOBOBBe.n;eHHH B MHpOBOH npa.KTHKe ynpaBrreHlUI Aalil-lMMH pHCKaMH.

43

633

AO «Toiioma Ban«» lloRcn11mt?.11bHaR umjJopMal(UR « npoMe:HCymo11nou 6yxzanmepc«ou (punancooou) om11i!mnocm113a

1-e nOllJ'ZOOue 2015 zooa (ece OQHHble, eCRU He )'Ka3aHO UHOe, 6blpa;»CeHbl 6 mblCJl'IQX poCCUUCKUX py6ReU}

OueHI<a onepaUHOHHoro pHCKa npoBO,llHTCJI a COOTBeTCTBHH c Tpe6oBaHHJIMH lIOJIO)KeHIDI 1U> P<I> OT 3

HOR6pR 2009 ro.z:i;a N2 346-II «O nopAAKe pacqeTa pa3Mepa onepauHOHHoro pHCKa».

HIDI.ce npe.z:i;craaneHa HH<l>op~ o aerrwurne .z:i;oxo.z:i;oa, Hcnorr1,3yeMhlX .D;IDI uerreii pacqera Tpe6oaaHHii

Karnnarra Ha noKpbITHe onepRUHOHHOro pHCKa no COCTOJIHHIO Ha I HIOJIJI 2015 ro.z:i;a:

2012 ro.n 2013 ro.n 2014 ro.n

l.1JHcTLie npoueHTHI,Ie .l{OXOJJ},I 2 061 025 2 830 037 3 285 217

2.tJHCTLie HenpoueHTHI,Ie .l{OXOJJ},I: (264 826) (249 884) (212 439)

1JHCTLie .l{OXO)U,I OT onepaQHi,t C HHOCTPaHHott BaJllOTOH 552 1 131 1 098

"lJHCTbie .l{OXOJJ},I OT nepeoueHKH HHOCTPaHHoit BaJllOTLI 832

KoMHCCHOHHhle .l{OXOJJ},I 33 609 37924 8 303

Ilpo'IHe onepaJ.UiOHHI,Ie .noxo)U,1 58 383 232 814 264 390

3a BbI'IeTOM

KOMHCCHOHHI,IX pacXO.l{OB (357 370) (522 585) (486 230)

3. Jl:oxo.n .l{JJH QeJJeii pacqeya IC3UJIT3JJ3 ua UOICpLITHe onepau.uouuoro puc1ea (n.1 - n.2) 1 796199 2580153 3 072 778

Onepau.uouui.lii pucic no cocroHHHIO ua l 1110JJH 2015 ro.na 372 457

10. 8. Pucx Ruxauonocmu

IIo.z:i; pHCKOM JIHKBH.D;HOCTH no.z:i;pa3YMeBaeTCH pHCK B03HHKHOBeHIDI CH'fYaUHH, npH Koropoii EaHIC 6y.z:i;er

He B COCTO.HHHH ocy:mecrruurn, nrraTe:>KH no CBOHM o6.H3aTeJII,CTBaM HJIH Teicy:InHe nrraTe)KH no

nopyqeHHIO KJIHemoB 6e3 pec'I'p)'KTYpH3aUHH aKTHBOB IDHJIH 3Kcrpeuuoii: M06HJIH3auHH Heo6xo.D;HMbIX

cpe,D;CTB. PHCK JIHKBH.D;HOCTH B03IDIKaeT npH HecoBna,Aemrn cpoKOB Tpe60BaHHJ1 no aKTHBHbIM

onepaUHHM co cpoKOM norameHIDI no o6.S:I3aTeJII,CTBaM.

B EaHKe pa3pa60TaHa norrHTHKa ynpaBJiemm JIHKBH,l\HOCThIO, KOTOpaH HMeeT cBoeii uem,10 o6ecne11HTh

KOH'I'pOJTh JIHKBH,l\HOCTH H CBoeBpeMemzyro H nOJIH)'IO ormazy TeKYJIUfX o6.H3aTeJI1,CTB. IloJIHTHKa no

ynpaBJieHHIO JIHKBM):U-IOCThIO paccMa'I'pHBaeTC.H H yraep)K.D;aeTCH IIpaaneHHeM.

IIonHTm<:a no ynpaanemno JIHKBH.D;HOCThlO OCHOBaHa Ha crre;zyrom;HX npHHUHnax:

• • • •

• •

nporn:03HpOBaIIHe IICYI'OKOB .D;eHIDKHI,IX cpe.z:i;cTB B pa3pe3e OCHOBHbIX BaJIIOT H pacqer CB.H3aHHoro C

.D;aHHbIMH noroKaMH .z:i;eue)IQll,IX cpe.z:i;C'l'B ueo6xo,ZJ;HMoro ypoBH.H JIHKBH.D;HbIX aKTHBoB;

rro.zuwp)KaHHe ,ZJ;HBepcH<l>HUHPOBaHHOH CTpYKTYPbI HCT01IHHKOB <l>HHaHCHpOBaHIDl;

ynpaarreHHe KOHUeHTpaUHeii H crpyicrypoii 3aeMHbIX cpe.z:i;cTB;

pa3pa60TICa nrraHOB no npHBrreqeHHIO <l>HHaHCHpOBaHH.H 3a cqer 3aeMm,IX cpe.z:i;cTB;

no.D;.D;ep)KaHHe nop-r4>enJ1 BbICOKOJIHKBH.D;HbIX aKTHBOB, KOTOpbIH MO)KHO CB060.D;HO peaJIH30BaTb B

Ka11ecrne 3alll;HTHOH Mep1,1 B crryqae pa.3pbIBa MrHOBeHHOH JIHKBH.D;HOCTH;

pa3pa6onca pe3epBHbIX IlJlaHOB ITO rro;mep>I<aHHIO JIHKBlU(HOCTH H 33.D;aHHOro ypoBHH <l>HHaHCHpOBaHHH;

KOHIJ)OJII, 3a COOTBe'fCTJmeM IIOKa3are.n:eii: JIHKBH.D;HOCIH 3aKOHO.D;aTeJibHO ycnmoBJieHHbIM HOpwmIBaM •

Ka3HaqeHCTB0 norryqaeT OT no.z:i;pa.3nene:mm HH¢opMan;mo O CTp}'Krype JIHKBH.D;HOCTH HX <l>HHaHCOBl,IX

aKTHBOB H o6.H3aTeJibCTB H O nporH03HpoBaHHH nOTOKOB .z:i;eHe)KHI,IX cpe.z:i;cTB, 0)KH,ZJ;aeMbIX OT

IlJiaHHpyeMoro a 6y.z:i;yiueM 6H3Heca. 3aTeM Ka3Ha1leHCTB0 ¢opMHpyeT COOTBeTCTByIOID;HH nop-r<l>eJII,

KpaTKOCpoqffl,IX JIHKBH.D;Hl,IX aKTHBOB, COCTO.S:Illl;HH H3 cpe.D;CTB B Kpe,D;HTHbIX opraHH3an;HHX H rrpoqHX

Me)K6aHKOBCKHX rrpO.D;yKTOB, C TeM, qro61,1 o6ecrreqHTI, ueo6xO,ZJ;HMblH ypoBeHb JIHKBH.D;HOCTH .D;JIJI DaHKa

B uenOM.

44

634

AO «Toiioma Ean1<.» Iloacnunu!JlbH<Ul 1mpop.11tau,ua K npo;ne»cymormoii 6y:x2Wlmepc1<.oii (<j,,mancoBoii) om'lemnocmu 3a

1-e noJ1yzooue 2015 zooa (Bee oaHHble, ecJlu He JJK03aHo uHoe, Bbzpa:»eeHbZ 6 mblCR'lax poccuuc1<.ux py6Reii)

K83Haqeikmo e)KeJ:(HeBHO npOBOJ:(HT MOHHTOpHHr n03Hl{HH no JIHKBHJ:U{OCTH H Ha peryJUipHOH OCHOBe

npoBOJ:(HT «C1J)eCC-TeCThI» C )"leTOM p83H006pa3m,1X B03M0)KHl,IX Cl{eHapHeB COCTOHHIDI pMHKa KaK B

HOpMWII:.HbIX, TaK H B He6naronpIDITHI:.IX ycnoBIDIX. B HOpMWII:.HhlX pbJHOqffI:,IX YCJIOBIDIX OT'leTbl 0

cocTOHHHH JIHKBHJ:(HOCTII npeJi:OCTaBJIHIOTC.ll BI:.IcrneMY PYKOBOJ:(CTBY e)KeMec.HqHo. PerneHHH

OTHOCHTeJII:.HO IIOJIHTHKH ITO yrrpaBJieHHIO JIHKBHJ:(HOCTI:,IO npHHHMaIOTCH KY All H HCIIOJIHHIOTCH

K83HaqeifoTBOM. PeJyJILTaThl OT'leTHOCm, noi:i:roToaneHHoii KY All, Ji:OBOJ:(HTC.ll J:(O cBeJ:(eHHH

PYKOBOJ:(CTBa H Ha6JIIOJ:(aTeJII:.Horo CoaeTa EaHKa.

B CJI)"lae B03HHKHOBeHH.ll J:(e<l>Hl{HTa JIHKBHJ:(HOCTH OTBeTCTBeHHI,Ie noJ:(p83J:(eJieHH.ll roTOB.!IT J:(OKJiaJ:(I:,I

cneJzyK>m;ero coJ:(ep)KaHIDI J:(JUI paccMcrrpeHIDI Ha KY AII EaHKa:

• • •

peKOMeimal{HH no noKaJaTeJUIM JIHKBHJ:(HOCTII;

peKoMeimaiurn no pHCKY H3MeHeHIDI IlpOI.{eHTIIOH CTaBKH;

peKoMeimamm no YBeJIJ,lqeHHIO npHBneqeHIDJ cpeJ:(CTB Ha cpoK;

• peKoMeJmal{HH no cBepTLIBaHHIO onpei:i:eneHHI,IX onepal{HH J:(JUI coxpaHeHHH oTKpI:.ITI:.IX EaHKy

KpeJ:(HTHI:.IX JIHHHH J:(JIH B03M0)KH0f0 J:(aJII:,HeHIDero HCnOJII:.30BaHHH;

• peKoMeimallHH no orpaHJ,lqeHHIO pocra aKTHBOB.

KaJJraqeHCTBO COBMeCTHO C ,Zl;enapra.MeHTOM <l>HHaHCOBOI'O ITJiaHHpOBaHH.ll H QTqeTffOCTH H ,Zl;enapraMeHTOM

no KpeJU{l'H()ii nOIDITHK.e H ynpaBJiemno pHCI<aMH npoBOJ:(Kl'C.ll CJieJzyI<>m;WI pa6ora:

• fOTOBHT J:(eTaJII:,HI,IH aHaJIH3 C1Jlyicrypbl aKTHBOB H naccHBOB B p83HbIX p83pe3ax; npH 3TOM, OCHOBHOe

BHHMaHHe yJ:(eJIHeTCK npomo3y OTTOKa pecypcoB HJ EaHKa Ha 6nIDKaiiDIHe 3 MeC.lll{a;

• onpeJ:(eJIJieT BHJ:(bl 6H3Heca, rJ:(e B03MO)KH0 npHOCTaHOBHTh poCT aKTIIBOB, H npeJ:(JlaraeT

npaKTJ,lqecKHe rnarH B 3TOM HanpaBJieHHH;

• J:(eJiaeT nporH03 B03MO)KH0CTII npOJ:(IDKH aKTHBOB, HaMeqaeT cpoKH npOJ:(a)K H CYMMLI BI:.IpyqeHHbIX

cpeJ:(cTB;

• p83pa6aThlBaeT MeponpIDITIDI no pa6oTe C KpynHeHIIIHMH KJIHeHTaMH H KOHrpareHraMH;

• yroqHJieT B03M0)KHl,Ie H3MeHeHHH CTOHMOCTH ycnyr EaHKa (npH 3TOM C03J:(8IOTCJI 6naronpIDITHLie

YCJIOBH.ll J:(JUI HaH6onee Ba)KHI:,IX KJIHeHToB).

B CJl)"lae B03HHKHOBeHHK cmyru..orn, KOrJ:(a EaHK He MO)KeT npHBJieKaTh pecypcI:.1 mi Me.>KfiaHKOBCKOM pI:.IHKe, B

l{emIX no,Mepx<amm .JIHKBHJ:(HOCTH HcnoJII:,3yercH MYJThTHBaJIIOTHWI KpeJ:(HlllaJI JIIDIIDI OT Toyota Motor

Finance (Netherlands) B.V. JIH6o ,zq,ymx yqaCTHHKOB Me>KJzyHapo,zomii rpynni,1 TOYOTA.

Mepoupume CpoE pea.11113ao;aH IlpHBneqeHHe Me)l{6amcoBcKHX Kpe.I(HTOB 1 .nem,

IIonyqeHHe qrnHaHCOBOH rro.n.nep)l{KH OT qJieHOB rpymn,1 1 .nem, - 5 .!(Hett

IlpHBneqeHHe KpaTKocpoqHI,IX .nerro3HTOB 1 .nem, - 14 .I(Hett

PeCTPYKTYPH3a~ o6H3aTem,cTB 1 .nem, - 14 )).Hett

IlpHoCTaHoBJieHHe npone.I(eHID! pacxo.noB 1 .zi:em,

IIonyqeHHe cy6op.nmmpoBa.HHoro 3affMa 1 Mec,m - 3 Mec,ma

BLmyCK co6cTBeHlILIX .I(OJil'OBLIX o6JI3aTeJII:,CTB 2 Mec,ma- 3 Mecs:ua

PecTPYICTYJ>H3~ aKTHBOB 3 Mecs:u;a - 6 Mec,meB

IIpHHKme perneHHH no rroKphlTHIO Ji:e<l>~a JIHKBHJ:(HOCTII ornocHTCH K KOMDeTeHI.{HH KY All EaHKa.

IIOMHMO o6.H3aTeJII:,Hl,IX HOpMaTHBOB JIHKBHJ:(HOCTII, DaHKOM YCTaHOBJieHI:.I BffYTPeHHHe OrpaHH'ieHHH AJUI Ji:e<l>Hl{HTa JIHKBHJ:(Hocm. IloJi: oerjJU1,fumoM llUKBUOHocmu noHHMaeTCH KYMYJIJITHBm,Iii noKaJaTefil

J:(e<l>Hl{HTa JIHKBHJ:(Hocrn, KOTOpLiii pacc'IHTbmaerc.ll HapaCTaIOm;HM moroM KaK p83HHI.{a Me)KJ:(y CYMMOH

aKTHBOB H o6H38TeJII:,CTB C OCTaBIIIHMCH KOH1J)aKTHI:.IM cpoKOM norarneHHJI J:(O ~aHHoro KQJIJ,lqeCTBa J:(Heii

BKJIIOqJ,ITeJII:,HQ (B COOTBeTCTBHH c <l>opMOH 0409125 «CeeJ:(eHH.ll 06 aICrHBax 11 naCCHBax no cpoKaM

BOCTpe6oBaHHs: H norarneHIDI)) ). ,Zl;e<l>m..urr JIHKBHJ:(HOCTH He MO)KeT npeBblIIIan.:

• J:(Jljl cpoKa norarneHIDI OT «Ji:O BOCTpe6oeaHHH» J:(O 7 J:(Heii - He 6onee 5% OT C)'MMRpHOH BeJIJ,lqHHI,I

aKTHBOB EaHKa no <l>opMe 0409101 «06op<Yrnas: BeJ:(OMOCTh no cqeTaM 6yxra.rrrepcKOI'O yqe-ra

KpeJ:(HTHOH opraHH3al{HH»;

• AAA cpoKa norarneHHH OT «AO BOC1J)e6oeaHHH» J:(0 30 ,l{Heii- He 6onee 10% OT CYMMapHOH BeJIHqHHl,I

aKTHBOB EaHKa no <l>opMe 0409101 «06opOTHaH BeJ:(OMOCTI:, no cqeraM 6yxraJ1TepCKOrO yqera

Kpe,nHTHOH opraHH3al{HH»;

45

635

AO «Toiioma Eam0> IloacuumenbHUH umjJoplftDl{Wl «. np0Ate31CJ1mo•moii 6yxzMmepcKoii (<jJUH(UICOOoii) om11emuocmu 3a

1-e nOJ1yzooue 2015 zooa (6ce oan11b1e, ecflu 11e y1W:J(l1IO UHoe, 6b1pa:11Ce11b1 6 mb1cJ1.11ax poccuiic1<.ux py6Reii)

.n:m1 cpoKa rrorarneHHH OT «.n:o BOCTl)e6oBaHHH» .n:o 1 ro.n:a - He 6oJiee 35% OT C)'MMapHoii Bemr'IHH.E,1 aKTHBOB EaHKa no <pop Me 0409101 «06opornax ee,n:oMocTh no cqeraM 6yxraJirepcKoro yqera Kpe,n:HTHoii opram£JaI.{HH».

10.9. IlpaBoaoii puc«.

Ilpanonoii pHCK - pHCK B03HHKHOBeHHH y BaHICa y6LITKOB BCJie):{CTBHe:

• Heco6mo.n:emra BaHKOM Tpe60BaIIHH HOpMaTHBHblX rrpaBOBblX aKTOB H 3aKJIIOqeHHblX ,[{OroeopoB;

• .n:orrycKaeMbIX rrpaBOBbIX omH6oK npH ocyrqecTBnemrn .n:e.».TeJibHOCTH (HerrpaBHJibHble

IOpH):{HqecKHe KOHCYJibTaQIDI HJIH HeBepHoe COCTaeneHHe ,llOKyMeHTOB, B TOM qucne rrpH

pacCMOTl)eHHH crropm,ix eonpocoe B cy.n:e6H1,1X oprrurax);

• HecoeepmeHCTBa rrpaBOBOH CHCTCMbI (rrpOTHBope'IHBOCTI, 3aKOHO,[{aTem.cTBa, oreyrcmHe rrpaBOBLIX

HOpM no pery.TIHpOBaHHIO OT)leJILHl,IX Borrpocoe, B03HHKaIOm;HX B rrpo:uecce ,n:eXTeJibHOCTH Kpe,n:HTHOH opraHH3a:QHH);

• HapyrneHHH KOHTl)areIITaMH HOpMaTIIBHblX rrpaBOBLIX aKTOB, a TaIOKe YCJIOBHH 3aKJIIOqeHHI,IX

.n:oroeopoe.

IlpaBOBOH pHCK B ,n:eHTeJibHOCTH Brunca CB.s13aH co cne.n:yIOm;HMH pHCK8MH:

• •

pHCKH coeepIIIeHH.sl c.n:enoK, rrpH3HaeaeMbIX B COOTBeTCTBHH C .n:eiiCTByIOID;HM 38.KOHO,n:aTeJII,CTBOM

PoccmicKOH <I>e.n:epa.I.llfH He.n;eiicTBHTeJILHLIMH;

pHCKH JaKJIIOqemrn .noroBopoe, co.n:ep)Kam;HX Hea,n:eKBanu,1e IIOJIO)KeHHH 06 OTBeTCTBeHHOCTH Eamca,

m160 nono)KeHHH, cnoco6HL1e rrpHBecm K cyrqecmeHHOMY o6ec:ueHeHHIO aKTHBOB HJIH yeenH1IeHHIO

o6n3aTeJibCTB naHKa;

pHCKH He6narorrpHHTHOro HCXO,n:a cy.n:e6Horo pa36HpaTeJibCTBa c yqacmeM BaHICa;

pHCKH, CBH3aHm.Ie C H3MeHeHHeM BaJIIOTHoro, HaJIOroeoro, 6amcoBCKOro 3aKOHO.l(aTeJILCTBa,

cy,n:e6Hoii npaKTHKH no eorrpocaM OCHOBHOH ,n:eXTeJILHocm IiaHKa.

IIepe'IHCJieHHLie pHCKH He .slBJUIIOTCH cne:u11qmqecKHMH pHCKaMH Bamca, HM no,n:eep)KeHbl Bee

<pHHaHCOBbie HHCTHTYTLI.

EaHK ocyrqeCTBJUler noCTO.slHHOe Ha6JIIO.l(eHHe 3a rrpaeOBI,IMH pHCK8MH C IWJILIO rrpHIDITIDI Mep no

rro.n.n:ep)KaHHIO HX Ha npHeMJieMOM ypOBHe, He yrp0)K8JOID;eM <pHHaHCOBOH ycrouqueocm naHKa,

HHTepecaM ero Kpe.l(HTOpOB H BI<Jia,n:qHKOB, aKI(HOHepoe, pa6oTIIHKOB, KOHTl)areHTOB. Y'IHTbIBa.sl

peKOMeH.l(a:QHH oaJeJII,CKOro KoMIITeTa, EaHK BKJIIOqaeT IlpaBOBble pHCKH B COCTaB onepal(HOHHI,IX

pHCKOB H rrpe.n:ycMaTpHBaeT o6m;He CHCTeMLI yrrpaeneHHH ,[(Jlll ecex BH,llOB onepal(HOHHI,IX pHCKOB.

B :ueJIHX npe.n:oTBpam;eHHH HJIH yMeHI,meHHH (MHHHMH3a.I.llfH) OTl)H:Qarem,Horo eoJ,n:eiicTBHH Ha

rrpo:uecc1,1 EaHKa HeraTHBHbIX co61,1mu, a TaIOKe yMeHLIIIeHHH (HcKJIIOqeHHH) B03M0)KHI,IX y6bITKOB,

EaHKOM BHe,n:pem.1 HHCTl)yMeHThl ynpaBJieHHH orrepal(HOHHLIM (B T.q. npaeOBI,IM) pHCKOM

peKOMeH.l(OBaHHbie oaJeJILCKHM KOMHTeTOM no 6aHKOBCKOMY Ha,n:3opy, TaKHe KaK 81,IBBJieHHe H c6op

,n:aHm.IX o BHyrpeHHHX H BHeIIIHHX norepmc. HX aH8JIH3 H o:ueHKa. Bee pa60THHKH EaHKa, a TaIOKe opraHL1

yrrparuieHHH npH coeeprneHHH ,neHCTBHH IDHJIH rrpHHHTHH pemeHHii yqHThlBaIOT BJIHHHHe onepaI(HOHHI,lX (rrpaeOBbIX) pHCKOB.

OpraHH3a:QH.sl, MOHHTOpHHr H KOHTl)OJII, ynpaeneHH.sl onepaI(HOHHbIMH (npaBOBl,IMH) pHCKaMH

B03JIO)Kem,1 Ha KOJIJiemaJibHhle opraHLI naHKa, KoMHTeT no yrrpaeneHHIO pHCKaMH, a TaK)Ke Ha

IOpH,llHqecKHii .n:errapTaMeIIT Hy rrparuieHHe <pHHaHCOBOro MOHHTOpHJITa.

46

636

10.10.

AO «Touoma EaHK>> Iloncm1meJ1bHaR umjJopMaU,UR « npoJJte31CJ1mo1mou 6yxzWlmepc«ou (</J1manco«ou) om'temnocmu 3a

1-e noJ1yzooue 2015 zooa (Bee oaHHbie, ecRu ne y1ca3aHo uHoe, Bb1paJ1cenb1 B mblCH'lax poccuucKUX py611eii)

Cmpamezu11ec«uii. puc«

CTIJaTerH11ecIG1H pHcK - pHcK B03HHKHOBeHIDI y EaHKa y61,mcoB B pe3ym,rnre onrn6oK (He.ZJ.OCTaTKoB),

.ZJ.O~eHiil,IX ITpH ITPHIDITHH pemeHIDi, OITpe.ZJ,emnorn;HX CTl)aTermo .ZJ,e.srreJibHOCTH H pa3BHTIDI EaHKa

( CTl)aTerw1ecKoe yrrpaBJieHHe) H BhlpIDKaIOrn;HXC5! B HeyqeTe HJIH He.ZJ,OCTaTO'IHOM yqere B03MO)KHI,IX

OITaCHOCTeii, KOTOpbie Moryr yrpo)KaTb .ZJ,e5!TeJibHOCTH EaHKa, HeITpaBHJibHOM HJIH He.ZJ,OCTaTO'IHO

o6ocHoBaHHoM OITpe,n;eJiemm ITepcITeKTHBHbIX HaITpaBJie:mrn .n;e.SITem.HoCTH, B KOTOpbIX BaHK MO)KeT

.ZJ.OCTH'lb ITpeffMYID;eCTBa ITepe.n; KOIIIC)'peHTaMH, OTCYTCTBHH HJIH o6ecITeqemm B HeITOJIHOM ofu.eMe

He06XO.Zl,HMblX pecypcoB ( q>HHaHCOBbIX, MaTepHaJibHO-TeXHH'leCKHX, illO.ZJ.CKHX) H opraHH3filUIOHII1,IX

Mep (ynpmmeH'lecKHX pemeHHH), KOTOpbie .ZJ.OJDKHbI o6ecITe'IHTb .n;ocTH)KeHHe CTl)aTerH'lecKHX n;eJieii

.n;e.srreJibHOCTH EaHKa.

Ilo.ZJ, yrrpaBJieHHeM CTl)aTeJ111IecKHM pHCKOM ITOHHMaeTC5! COBOicyIIHOCTh .ZJ,eHCTBHH, HanpaBJieHHbIX Ha

ITOBbIIlleHHe KaqecTBa aHaJIH3a Ha 3Tarre HaITHCaHIDI CTl)aTerHH H MHHHMH3ar.vuo pHCKOB, CBJl3aHHbIX C

peaJIH3a~eH CTl)aTerHH naHKa.

YITpaBJieHHe CTpaTerH'leCKHM pHCKOM ocyrn;eCTBJrneTC5! Ha peryJ15!pHOH OCHOBe, KaK ITPH qiopMHpOBaHHH

H ITepeCMOTl)e CTpaTerHH BaHKa, TaK H B ITpon;ecce ee peaJIH3aQHH. ~ n;eJieii CHH)KeHIDI (MHHHMH3an;HH)

pHCKOB ITPH CTl)aTerH'lecKOM IIJiaHHpOBaHHH EaHK HCIIOJib3YeT CJie.n;yiorn;He MeTO.ZJ.I,I H rrpHHD;HIIbI:

• SWOT-auaJIH3 H .ZJ,PyrHe MCTO.ZJ.bl, Ha ocHoBe K0Top1,rx q>opMHp)'IOTCH Heo6xo,l\HMI,Ie crpaTerH'lecKHe

MeporrpIDITIDI (rrporpaMMhl, rrpoeKThl), II03BOJ15!IOID;He o6ecITe'IHTh 3q>q>eKTHBuoe HCIIOJib30BauHe

ITOTe~aJia :SaHKa, MaKCHMaJibHO HCIIOJib30BaTh CHHeprmo pll3JIH'IIII,IX 6H3HecoB;

• cn;euapHbrn aHaJIH3 H Mo,n;e.rrnpoBaHHe, IT03Bomnorn;He o6ecITe'IHTh paccMOTl)eHHe IllHpOKoro Ha6opa

BapHaHTOB pa3BHTIDI BaHKa a pa3JIH1IHI,IX ycJIOBIDIX H o6ecITe'IHTI, c6aJiaHCHpOBaHHOCTh pecypcon H

TeMITOB pocTa;

• KOppe.KTHpOBKa ITOJiyqeHHblX KOJIH'lecTBeHHI,IX IIOK!l3aTeJieii ITO aHaJIH3a

qyBCTBHTeJibHOCTH K H3MeHeHIDO ITapaMeTl)OB pa3BHTIDI;

• pa3pa60TK.a ITJiaHOB MeporrpH5!THH Ha CJiyqaH Herrpe,D;BH.ZJ,eHHOro H3MeHeHIDI ycJioami .ZJ,e.srreJibHOCTH

:SaHKa;

• perymipm,m MOHHIOpHHr pbffiOqHI,IX 1103Hl.{HH DaHKa H C'reITeHH .ZJ.OCTIDKeHIDI CTl)aremqecKHX QeJieH.

KoHTJ)OJib, aHaJIH3, MOHHTOpHHr yrrpaBJieHIDI CTl)aTerH'leCKHMH pHCKaMH oc~eCTBJijJIOT

YITOJIHOMO'leHHbie opraHbl yrrpaBJieHIDI EaHKa.

10.11. Puc« nomepu OeJZ060U penymal(Ull (penymal(UOHHblU puc«)

PHCK rrorepH .ZJ,eJIOBOH peITyTaQHH (perryTaQHOHHl>lli pHCK) MO)KeT B03HHKH)'Tb y EaHKa B cnyqae

He6JiaroITpIDITHoro BOCIIpIDITIDI HMH.ZJ.)Ka EaHKa H OTl)HD;aTeJII,HOH on;eHKH ero .n;e.srreJibHOCTH KJIHeHTaMH,

KOHTJ>RrelITaMH, aKQHOHepaMH, ,n;eJIOBbIMH rrapruepaMH, opraHaMH BJiaCTH, 6aHKOBCKHMH COI03aMH

(acCOQHan;mIMH), caMoperynHpyeMLIMH opraHH3aQIDIMH, yqacTHHKOM KOTOpbIX jiBJIJleTCjl DaHK, H

,n;pyrHMH JIHQaMH.

B n;emrx ITpe.n;oTBparn;eHIDI BOOHHKHOBeHH.11 peIIYTaQHouuoro pHCKa a EaHKe pa3pa6oTaH MeXaHH3M,

o6ecITe'IHBaI0ID;HH COBOKyIIHOCTh 3qJqJeKTHBHblX .n;eiiCTBHH, HanpaBJieHHblX Ha Bbl.llBJieHHe, on;eHKY,

MOHHTOpHHr, aHaJIH3, KOHTpOJib H MHHHMH3an;mo peIIYTan;HOHHblX pHCKOB, TaK)Ke ITpHHHMaIOTC.11 ace

Mep1,1 HanpaaneHHbie Ha yMeHbilleHHe B03MO)KHhIX y6bITKOB, coxpaHeHHe H rro.n;.n;ep:>KaHHe .ZJ.eJioBoii

peIIYTaQHH naHKa.

Oco6oe BHHMaHHe y.ZJ,eJ15!CTCj{ o6ecrreqeHHIO co6JIIO.ZJ,eHIDI 3aKOHo.n;aTeJibCTBa P<I>, B TOM qffcJie ITO

BOIIpOCaM IIpOTHBO.ZJ,eHCTBIDI JieraJIH3an;HH ( OTMbIBaHHIO) .ZJ.OXO'AOB, IIOJiyqeHHbIX rrpeczyIIHblM IIYTeM, H

q>HHaHCHpOBaHIDO TeppopH3Mll, COOTBeTCTBffj{ .ZJ,e.HTeJibHOCTH BaHKa o6blqa.llM .ZJ,eJIOBoro o6opoTa H

ITPHHQHIIaM rrpoq>eCCHOHaJibHOH 3THKH, a TaK)Ke o6ecrre'leHIDI CTa6HJibHOCTH q>HHaHCOBOro IIOJIO:>KeHIDI.

47

637

AO «Touoma Gam<» IIo.ncHumenbHllH uHpopAtau,w, 1< npoMe31CYmo,mou 6yxzllllmepc1<ou (<j,uHaHconou) om'lenmocmu 3a

1-e no11yzooue 2015 zooa («ce OQHHble, ec11u He )'K£l3QHO unoe, «wpa:»ceHbl 6 JnblCRIJax poccuucKUX py611eii)

OpraHH3aIUUI, MOHHTOpHHr H KOHTpOnI, ynpaBJieHIDI pHCKOM narepH .n:errOBOH penyrarurn B03JIO)KeHl,I Ha

KOJIJierHarr1,H1,1e opram,1 Ea.mca, ynoJIHoM011eHH1,1e KoMHTeThI, a TaK)Ke YnpaBrreHHe q>HHaHCOBoro

MOHHTOpHHra.

10.12. Cmpanoaou pucK

B cooTBeTCTBHH c IIorrHTHKOH no ynpaBJ1eH1110 p.11cKaMH crpaHOBOH pHcK He BbIJl:emleICJI EaHKoM rora

ynpaBJieHIDI, HO }"IHThIBaeTCJI npH npmurrHH pemeHHH O COBepmeHHH onepaqu:u C HHOCTpaHHhlMH

KompareHTaMH. EaHK MO)KeT ycnmaBJIHBaTh crpmoB1,1e JIHMHTbI, orpaHH111IBaromu-e ofo,eM onepaqu:u c

KOHipareHTaMH, JIBJUIIOmHMHCJI pe3HJJ;eHTilMH KaKOH-mmO crpaHbl.

PerHOHaJII,HI,Je pHCKH naHKa CBJI3aHI,I C OCHOBHOH ,n:eJITeJII,HOCThIO DaHKa, KOTOpaH B OCHOBHOM

ocym:eCTBJlj{eTCH Ha TeppmopHH PoccHH H ,n:HBepcH<p~OBaHa no perHOHaM. EaHK npe,n:CTaBJieH B

D;eHTpaJibHOM, CeBepo-3ana,z:i;HoM, IlpHBOJI)KCKOM, Ypam,cKOM, IO)KHOM, C116HpcKOM,

,[{arr1,HeBOCT01ffiOM qie,n:eparr1,HI,IX OKpyrax. B u;eJUIX orpaHH'leHHH pemOHaJIJ,Hl,IX H CTPaHOBI,IX pHCKOB

npH onpe.n:erreHHH CTPaTerHH pa3BHTHH ceTH EaHK paccMaTPHBaeT cmyau;HIO B perHOHax c TO'IKH 3peHHH

norrHTH'lecKOH H 3KOHOMH'leCKOH CTa6RJII,HOCTH, a TaK)Ke C TO'IKH 3peHHH Ha,n:e)KHOCTH HaH6orree

HHTepeCHI,IX noTeHu;HaJil,HI,IX KOHTPareHTOB.

KoffTPOJIJ,, aHaJIH3 H MOHHTOpHHr ynpaBJieHHH CTPaHOBI,IMH H pemOHaJIJ,Hl,IMH pHCKaMH o~eCTBIDIIOT

ynorrH0Mo11eHHb1e opraHbI ynpaBrreHIDI EaHKa, ynorrHoM011eHHb1e KoMHTeThI, a TaK)Ke ,[{enaPTaMeHT no

Kpe,zunHOH IIOJIHTHKe H ynpaBrreHHIO pHCKaMH.

EaHK HBJlj{eTcJI pe3HJJ;eHTOM PoccHHCKOH <l>e.n:epau;HH H ocym:ecTBJIHeT cBoIO ,n:eJ1Ten1,HocTh Ha

TeppHTOpHH PoccHHCKOH <l>e.n:epaqm;1. 0CHOBHOH ofo,eM Kpe,n:H.THI,IX pHCKOB EaHKa IIpHXOJJ;HTCJI Ha

3aeM~HKOB H KOHTPareIITOB, OCHOBHaH ,n:eHTeJII,HOCTI, KOTOpbIX oc~eCTBJijJ:eTCH Ha TeppmopHH

PoccHHCKOH <l>e.n:epau;HH. Kpe,n:HTHbIH pHcK Ha pe3HJJ;eHTOB .n:pyrHX CTPaH rrpHHHMaeTCH rorr1,Ko rrocrre

cneu;Harr1,Horo aHarrIDa.

10.13. Puc« ocmamo1mou cmoUMocmu

B ueJIHX ynpaBJieHHH pHCKOM OCTaTOlffiOH CTOHMOCTH B EaHKe pa3pa60TaHa IloJIHTHKa

ynpaBrreHHH pHCKOM OCTaTO'IHOH CTOHMOCTH, KOTOpaH no,n:pa3yMeBaeT DpHMeHeHHe CHCTeMHOro H

KOMnrreKcHoro no.n:xo.n:a npH pemeHHH CJie.n:yio~HX 3a,n:a11

• BI,IJIBJieHHe, ou;eHKa H onpe.n:erreHHe npHeMJieMoro pHCKa OCTaTO'IHOH CTOHMOCTH;

• norryqeHHe orrepaTHBHI,IX H 061,eKTHBHbIX cee.n:emm O COCTOHHHH H COOTBeTCTBYJO~ero

pa3Mepa pHCKa OCTaTOqJIOH CTOHMOCTH, Ka11ecrneHHaH H KOJIH'leCTBeHHaH ou;eHI<a (H3MepeHHe)

pHCKa OCTaTO'IHOH CTOHMOCTH;

• ynpaBJieH11e Ka11ecrnoM Kpe,n:HTHoro rropTqieJIH ccy.n:, npe.n:cnmrreHHb1x no nporpaMMaM c rapaHTHeii

o6parnoro BI,IKyna;

• CHH)KeHHe ypOBHJI pHCKa OCTaTO'IHOH CTOHMOcm;

• C03,n:aHHe 3cpqieKTHBHOH CHCTeMI,I ynpaeneHHH pHCKOM OCTaTO'IHOH CTOHMOCTH KaK Ha CTaJJ;HH

nrraHHpOBaHHH 3anycKa rrporpaMM C rapaHTHeH o6paTHOro Bl,IKyna, TaK H rrpH HeraTHBHI,IX

OTKJIOHemrnx OT paHee 3anrraHHpOBaHHbIX pe3yn1,TaTOB C u;en1,ro pa3pa60TKH Mep MHHHMH3au;HH

pHCKa OCTaTO'IHOH CTOHMOCTH.

Kmrrporr1,, aHaJIH3 H MOHHTOpHHr pHCKa OCTilTO'IHOH CTOHMOCTH ocy~eCTBIDIIOT ynoJIHOMO'leHHI,Ie

opraHI,I ynpaBJieHIDI EaHKa, yIIOJIHOMO'leHHI,Ie KoMHTeThI (KOMHTeT no OCTaTO'IHOH CTOHMOCTH), a

TaK)Ke ,[{errRPTaMeHT no Kpe,zurrnou: norrHTHKe H ynpaBrreHHIO pHcKaMH B paMKax pa3pa6araHHbIX

naHKOM BIIyrpeHHHX npol{e.n:yp, 3aKpenrreHHbIX BO BHyrpeHHHX .n:oKYMemax EaHKa.

48

638

AO «Toiioma IiaH«» IIoncH11meJ1bHan um/10p.Mal{un « npoMe:HCymo'IHOU 6yxzOJ1mepc«ou (q,unaHcoBoii) om'lenmocmu 3a

1-e nOJ1yzooue 2015 zooa (ece OaHHble, eCJlU He )'K<J30HO UHOe, 6blpO;JJCeHbl 6 lllblCJl'IQX poccuiicKUX py611eu)

Hn<J,opMllUrUR o coenuax no ycmym<.e npaB mpe6oBanuii.

IIo,zvc.oJ{ Eamca K cJ{emcaM ITO ycrynKe npaa -rpe6oaamm

B HacTO~HH MOMeHT ITO]{ CJ{eJIKaMH ITO ycrynKe npaa -rpe6oaamrn: EaHK noHHMaeT

HCKJIIO"lfiffeJlbHO ycrynKy B nOJIHOM 061,eMe CBOHX ITpaB ('rpe6oBaHHH) ITO KpeJ{HTHblM J{OroaopaM,

3aKmoqeHHI,IM c cpu3uqecKHMH JlllllaMH, BKJ1Ioqru1:

HM)'ID;eCTBeHHbie ITpaBa (-rpe6oBaHIDI ITO B03Bpam;eHHIO C)'MMbl KpeJ{HTa, HaqucneHHbIX

ITPOI.\eHTOB H HeycTOeK);

ITpaBa ITO J{OI'OBOpaM, o6ecneqHBalOID;HM HCITOJIHeHue 06113aTeJihCTB ITO Kpe.l{HTHl,IM J{OI'OBOpaM

(J{OrOBOpaM ITOp)"Dl'l'eID»CTBa H J{OrOBOpaM 38JIOra);

J{pyrue ITpaaa, CBJ13aHHhie c BbIIIIe ITepequcJieHHI,IMH -rpe6oBaHIDIMH, B TOM qucne, ITpaaa

-rpe6oBaHHH Ha HeyITJiaqeHHbie npoQeHThI, HaqucJieHHI,Ie Ha J{azy ITepeJ{aqu ITpas, a nurnce rrpas

-rpe60BaHIDI B03BpaTa rocyJ{apCTBemmii: ITOIIIJIHHbl, yrrna"lleHHOH EaHKOM B CBH3H C ITOJ{aqeil: HM

HCKOBblX 3aJIBJieHim B cy.l{ J{J1JI ITPHll)'J{HTeJlbHOro B3blCKaHIDI HeIToraIIIeHHOH 3a.l{OJDKeHHOCTH

3aeMm;HKOB EaHKa ITO ccyJ{aM, ITpeJ{OCTaBJieHllldM qlH3B'IeCKHM JIHI.\aM.

B CJ{eJIKax ITO yczyITKe rrpaa -rpe6oBaHuii, r.l{e Eamc 6yJ{eT HBJIRTbCH ITOTCHI.\HaJihHbIM

ITpuo6peTaTeJieM ITpaa -rpe6oBaHHii, a TaIOKe B CJ{emcax ITO yczyrrKe rrpas -rpe6oBaHHH ITO ccyJ{aM,

rrpeJ{oCTaBJieHHI,IM 3aeMID;HKaM EaHKa - IOpHJ{uqecKHM JIHI.\aM, EaHK HHKOrJ{a He yqaCTBOBaJI H CBOe

yqaCTHe B TeKYID;HH MOMeHT He paccMa-rpHBaeT.

B CJ{eJIKax no ycryrrKe ITpaB -rpe6oaamm no Kpe.l{HTHI,IM J{OI'OBOpaM, 3aI0IIOqeHHblM C

qlH3WiecICm.rn JIHI_\aMH, EaHI< yqaCTBYeT {MO)l(eT yqacTBOBaTb) HCKJIIOtrnTeJibHO B pOJIH

nepBOHaqaJibHOro KpeJ{HTOpa, ICOTOpbIH B paMICaX CJ{eJIKH nOJIHOCTblO nepeJ{aeT npaaa H

COOTBeTCTByrom;Hii HM Kpe.l{HTHI,IH pHCIC Ha B03Me3J{HOH OCHOBe QeCCHOHapmo (-rpen.e JIHI.\O,

rrpuo6peTa.IOm;ee rrpaaa -rpe6oBaHIDI y EattKa Ha ocHOBaHHH J{oroBopa Qecc1m). IIpu 3TOM EattIC B paMKaX

CJ{eJIKH (J{OrOBOpa I_\eCCHH) He rrpHHHMaeT Ha ce6H KaKHX-JIH6o J{OnOJIHHTeJihHbIX o6H3aTeJibCTB no

B03MO)I(HOMY qacTHqHOMY HJIH nonHOMY B03Mell.\eHHIO noTeHI.\ffaJihHbIX y61,ITIC0B HJIH pacxo.l{OB

I_\eCCHOHapIDI, CBH3aHHI,IX C ocym;ecTBJieHHeM CACJIICH. B TOM qucne, EaHK B paMKax CJ{eJIKH He

rrpHHHMaeT Ha ce6H o6H3a'I'eJihCTB nopyqHTenhcTBa HJIH rapaHTHHHLIX o6oarenhCTB. TaICHM o6pa3oM,

nocne ocym;ecTBJieHIDI CJ{CJIKH no ycryrrKe rrpaa -rpe6oBamm Bame He ITPHHHMaeT KaICHe-nu6o

J{OnOJIHHTeJibHl,IC pucKH, ICOTOpble MOI)'T peaJIH30BaThCH nocne COBepIIIeHIDI CJ{eJIKH H npHBeCTH IC

y6bITKaM I pacxoJ:{aM EaHKa.

lIOJ:{XOJ{ liaHKa IC rrpol_\eccy ycrynKH npaa no KpeJ{KfHl,IM J{OrOBOpaM, 3aKJIIOqeHHbIM C

cpu3uqeCKHMH JlllllaMH, no.l{po6Ho pernaMeHrHpOBaH BO BHYTJ>CHHeM .l{OJCYMCHTe Eamca .N'!! 0313 «IIpol_\e;zypa ycrynKH npaa no Kpe.l{HTHI,IM J{OroBopaM <1>u3uqecKHX JIHI.\ u cnucaHHH 38,IJ;OJDKeHHocTH no

ICpCJ{HTaM <1>u3uqecICHX JIHI.\ C 6anaHca EaHKa». B COOTBeTCTBHH C paccMa-rpuaaeMWM J{OKYMCHTOM

oroop ccy.l{ - noTeHI.\Ha.JibHbIX KaHJ{HJ{aTOB Ha yczynJCY npaB -rpe6oBaHIDI ocym;eCTBJIHeTCH Ha OCHOBe

pHJ:{a ICpHTepHeB, ICOTOpbie 061>eJ{HHReT OCHOBHOH ITPHHI.\HII - HeB03MO>KHOCTh HJIH Hel_\eJiecoo6pa3HOCTh

J{aJibHelilllero IIpOJ{OJDKCHIDI B3bICKaHHH 3aJ{OJDKeHHOCTH CHJiaMH EaHKa HJIH nocpe.l{CTBOM nepe.l{a'IH Ha

B3bICKaHHe B cnel.{HaJIH3HpOBaHHhle areHTCTBa no c6opy J{OJirOB. IIpu 3TOM C yqe-roM cnel_\HlpHKH

J{CHTeJibHOCTH EaHKa B p03HB'IHOM KpeJ{HTOBaHHH (TOJil,ICO aBTOICpeAHTOBaHHe) rrpH aHaJIH3e

HeB03MO>KHOCTH HJIH Hel_\enecoo6pa3HOCTH J{aJibHeHIIIero IIpOJ{OJDKCHIDI B3bICICaHHH 38,}J;OJDKeHHOCTH no

ccy.l{e Y'IJIThlBaIOTCJI Pa3JlffqHhlC cpaKTOpbI - COCTOJIHHC H J{OCryIIHOCTb 3aJIOra J{J1JI ero peaJIH3al_\HH C

I_\CJiblO B3bICKaHHH 38,}J;OJDKCHHOCTH, ICOHTaKTHOCTb 3aeMm;HKa, COJ{Cp)l(aHHe cyJ{e6HblX peIIIeHim no

OTHOIIIeHHH cnopoB EaHKa H 3aeMII.\HICa, pe3yJibTaThl HCnOJIHHTeJibHOro npOH3B0J{CTBa H rrp. B J{aJibHCIDIIeM nOJ{XOA EattKa npe,zycMa-rpHBaeT npOI.\CCC TII.\aTeJibHOro aHaJIH3a H 01'CHKH OT06paHHbIX

ccy.l{ H o6H3aTeJibHOe npoBeJ{eHue TeH,Aepa ITO Bb16opy I_\CCCHOHapHH (nOJCYilaTeJIJI rrpaa -rpe6oBaHHH) C

yqaCTHeM Bcex BoBJieqeHm,rx noJ:{pa3J{eJieHHH EaHKa (Or.l{ena no pa60Te c rrpocpoqeHHOH

3a.l{OJDKeHHOCThlO, 0r.l{ena ITO 3ICOHOMH"llCCICOH 6e3onacHOCTH, .l(enapn1MeHTI1 no KpCJ{HTHOH noJIHTHKe H

ynpaBJICHHIO pucaMH). IloJIHOMO"llHH no IIpHHHTHIO qlHHaJibHoro pemeHHe O rrpoBeJ{eHHH CJ{CJIKH no

49

639

AO «Toiioma Eam<» IlORCHUmeJlbHCUl UH<j,OpMllU,UR I( npOMe3H:)lmormoii 6yxzlUlmepCl(OU (<j,UHllHCOBOii) om11en1Hocm113a

1-e nonyzodue 2015 zoda («ce iJaHHble, ecnu He y1CQ3aHO w,oe, Bb1pa:»eeHbl « 111blCJltJa.x poccuucKUX py6neii)

yc'fYIIl(e npaB Tpe6oBauHii 38.KpeIIJieHo 3a Ilpa.BJieHHeM liauKa.

IlpH ocym;eCTBneHHH CAeJIOK no ycTJIIl(e npaB TJ)e60B8HIDI no KpeAHTHbIM lJ.OfOBOpaM, 3aKmoqeHHbIM c q>H3uqecKHMH mru;aMH liauK npecne.rcyeT cne.rcy1mn;ue u;enu H 3aAaqu:

liaHK paccMaTJ)IIBaeT yczynKY npa.B TJ)e6oBaIDIH B KaqecTBe nocne11.HeH Mep1,r no nonyqeHHIO KOMMep'CleCKOH BblfOAI,I H3 CCYA, no KOTOpbIM 11.an1,ueihnee B3bICKaHHe HeB03M0)K80 HJIH ueu;enecoo6pa3Ho;

liauK paccMaTJ)IIBaeT yczynK)' npas TJ)e6oBauHH KaK B03MO)KHOCTb coKpaTHTb onepau;uoH11I,re paCXOJJ.OB Ha o6cny)ICIIBaHHe ccy11. H lJ.anbHemnee B3bICKaHHe 3aAOJDKeHHOCTH;

EauK paccMaTJ)HBaeT yczynK)' npas TJ)e6osaIDIH B Ka'l!ecTBe 4>mccHpOBaHID1 q>HHaJII,HhlX norep1, no CCYJJ.aM, q'fQ B 11.anbHemneM HCnOfil3YeTCH B ou;euKe «CTOHMOCTH Kpe11.HTHoro pHCKa» npH pa3pa60TICe KpeJJ.HTHhIX nporpaMMaM liaHKa, a TaIOKe B u;enoM ~ cosepmeHCTBOBamra CHCTeMbI ynpaBneHHH Kpe.l(HTHblMH pHCKaMH.

liyxranrepcKHH yqeT c11.enoK no ycTJIIl(e npas TPe6oBaHHH no KpeJJ.HTHbIM 11.oroBopaM, 3aKmoqeHHbIM C q>H3ffqeCKHMH JIHn;aMH, ocym;ecTBAAeTCH liaHKOM B COOTBeTCTBHH C TPe6oBaIDDIMH IlpIDIO)l{elllUI 11 IIono)l{eHHH liaHKa PoccHH OT 16.07.2012 .N'!! 385-II «O npaBimax BeAeHHH 6yxranrepcKoro yqern B KpeAHTHbIX opra.HH3aJUUIX, pacnono)l{emn,IX ua reppHTop1rn PoccHiicKoii <l>eAepau;uu».

HucJmpMa._uu 06 y11aCTBB JiauKa e c,11;eJIKax no ycrynKe npae Tpe6oeauuii B 1-M nonyro,11;uu 2015 ro,11;a

B 1-M nonyroAHH 2015 roAa liaHK He yqacTBoBan B c11.enKax no yczymce npas TJ)e6oBaIDIH.

llleHreneBuq A.M.

3BepeBa E.B.

i CMeHa HaHMeHOBamUI liaHKa npOH30IIIJia 30 HIOJIH 2015 fOAa B CBH3H C nonyqeuHeM 3aperHCTJ)HpoBaHHoro YcTasa, co11.ep)l{all\er o HOBoe HaHMeHoBaHHe, 29 mom12015 roAa. ii J1Hn;eH3IDI AO H3MeHeHIDI liaHKOM HaHMeHOBaHHH. iii J1Hn;eH3HH 11.0 H3MeHeHIDI DaHKOM HaHMeHOBaHHH. iv HaHMeHOBaHHe opraHH3an;HOlllIO-npaBOBOH q>OpMbl liaHKa JJ.O 29 HIOJUI 2015 ro11.a.

50