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aKTOBe.

1. Me"'.LJ,HHHO c<JeTOBO)J,HO OTl.JHTaue

Pe)J,bT, Ha411H11Te 11 cpoKoBeTe 3a 113roTBHHeTo Ha nep110)J,l14Hl1Te cp11HaHcos11 11 Kacos11

OT4eTH, KaKTO H o6opOTHH Be)J,OMOCTH H )J,pyra OT4eTHa HH¢opMaU,11H ce onpe)J,eJlHT OT

MHHHCTepcTBOTO Ha cp11HaHc11Te.

4

2. ro)J.HWeH clmHaHCOB OPleT

2.1. yfaroTB51HeTO Ha rO)l,HWHH51 qrnHaHCOB OT4eT ce 113BbpWBa np11 cna3BaHe

yKa3aHH51Ta Ha M11HHCTepcTBOTO Ha cp11HaHc11Te 3a ro.n.11wHo npHKJllOYBaHe Ha 610JJ.)l(eTHHTe

npe.n.np1151TH51, Ha 6a3a Ha CMeTKOnJlaHa, CYeTOBO)l.HHTe CTaH.n.apTH 11 MeTOJl.H4eCKHTe YKa3aHH51

no 411 . Sa OT 3C.

2.2 MHHHCTbpbT Ha cpHHaHCHTe YTBbp)l(JJ.aBa CYeTOBOJl.HH CTaHJJ.apTH H CMeTKOnJlaH,

KOHTO CbrJlaCHO 411.36, all I OT 3C ca B CbOTBeTCTBHe CbC:

a/ H3HCKBaHH51Ta Ha EBponeticKH51 Cbl03 3a OTYeTHocrra, cTaTHCTHKaTa 11

610JJ.)l(eT11paHeTO Ha ny611114HH51 ceKTop ;

6 1 c4eTOBOJJ.HaTa paMKa, npHHLJ,HnHTe H KOHLJ,enu.1111Te Ha MeTOJJ.H4eCKOTO

pbKOBOJJ.CTBO 3a JJ.bp)l(aBHaTa cpHHaHcoBa cTaTHCTHKa, 113,na.n.eHo OT Me)l(,nyHapo,nHH51 BanYTeH

cpOHJJ. ;

Bl Me)l<JJ.yHapo,nHHTe CYeTOBOJJ.HH CTaH)l.apTH 3a ny6J1H4HH51 ceKTop Ha

Me)l(JJ.yHapo.n.HaTa cpe.n.epau.1151 Ha C4eTOBOJJ.HTe1111Te;

rl 113HCKBaHH51Ta Ha 6b11rapCKOTO 3aKOHO)l,aTeJ1CTBO no OTHOWeHHe Ha

610)l.)l(eT11paHeTO, OT4HTaHeTO Ha H3nbJ1HeHHeTo Ha KOHCOJlHJJ.HpaHaTa cp11cKa11Ha nporpaMa H

ynpaBJleHHeTO 11 KOHTpo11a Ha cpe.n.cTBaTa 11 pa3XOJl.HTe Ha 6!0)].)l(eTHHTe npe.n.npH51TH51;

.n.I CrnH.n.apTHTe H cMeTKon11aHbT, KaKTO H MeTOJJ.HYecKHTe YKa3aHH51 no npH11araHeTo

HM , ce pa3pa6oTBaT 11 aKTya11H3HpaT OT MHHHCTepCTBOTO Ha cpHHaHCHTe. IlpH 113BbpWBaHe Ha

aKTya11113aLJ,H51 6!0)].)KeTHHTe npe.n.npH51TH51 ce yBe)l.OM51BaT CBOeBpeMeHHO;

el no Bbnpoc11, Heype.n.eHH B CTaH.n.apTHTe 11 CMeTKOnJlaHa Ha 6IO)l.)l(eTHHTe

npe.n.np1151TH51, MOraT .n.a ce npH11araT H pa3nope.n.611Te Ha crnH.n.apTHTe, npHJlO)l(HMH 3a .n.pyrnTe

npe.n.npH51TH51, no pe.n.' onpe.n.e11eH OT MHHHCTbpa Ha cpHHaHCHTe;

2.3. <l>opMaTa, CTPYKTypaTa H CbJJ.bp)l(aHHeTO Ha CbCTaBHHTe YaCTH Ha

f0Jl.HWHH51 cp11HaHCOB OTYeT ce onpe.n.e115IT OT MHHHCTbpa Ha cpHHaHCHTe.

2.4. f OJJ.HWHH51T cpHHaHCOB OT4eT 0Tpa351Ba BCH4KH cpaKTH, 51BJleHH51 H npou.ecH,

HacTun111111 11 npoTeKJlH B 610JJ.)l(eTHaTa opraHH3au.1rn npe3 OT4eTHH51 nepHOJJ.. CbW.H51T npe.n.cTaB51

T04HO 11 B51pHo HMyw.ecTBeHoTo H cpHHaHcoBo CbCT051HHe Ha 06w.11Ha C1111HcTpa, npoMeHHTe B

napH4HHTe noTOLJ,11 11 co6CTBeH KanHTaJl.

,,Ilp11Hu.11nbT Ha TeKyw.o HaYHCJ151BaHe" ce npH11ara 3a ycTaHOB51BaHe KaK H B KOH nepHOJJ.

ca OT4eTeHH pe3y11TaT11Te OT C)l,eJlKHTe H Cb6HTH51Ta - B nepHOJl. Ha Bb3HHKBaHe HJlH KoraTO e

OCbLll,eCTBeH noc11e.n.BaL11, TpaHccpep Ha napH4HH cpeJJ.CTBa (HllH oc11ryp5!BaHe Ha .n.onbJlHHTeJleH

JlHMHT 3a pa3XOJJ.H) 11 OTpa351BaHe Ha KOpeKLJ,HH, aKO e Heo6XOJJ.HMO.

,, IlpHHLJ,HnbT 3a CbnOCTaBHMOCT Me)l(JJ.Y npHXOJl.HTe 11 pa3XOJl.HTe" ce npH11ara 3a

ycTaHOB51BaHe Ha npaBHJlHOTO OTpa351BaHe no C4eTOBOJJ.HHTe CMeTKH Ha 113BbpWeHHTe pa3XOJJ.H

3a nep110.n.a, npe3 KOHTO ce 4epnH 113ro.n.a OT rnx, a np11xo.n.11Te .n.a ca oTpa3eHH 3a nep110.n.a, npe3

KOHTO ca 0Tpa3eH11 pa3XOJJ.HTe 3a T51XHOTO no11y4aBaHe.

I1poBepKa B Kpa51 Ha rO)l.HHaTa ce 113BbpWBa H Ha ,,JJ.OKyMeHTaJlHaTa o60CHOBaHOCT" Ha

C4eTOBO)l.HHTe 3an11cBaHH5!".

2.5. fOJJ.HWHOTO C'-!eTOBO)l.HO npHKJll04BaHe e CpaBHHTeJlHO npOJJ.bJl)l(HTeJleH npoLJ,eC 11

npeMHHaBa npe3 OT)l,eJlHH, CBbp3aHH no Me)l(JJ.Y CH H B3aHMH006yc11aB5!Lll,H ce cpa3H 11 npou.e.n.yp11.

3a Ta3H u.e11 ce yT04H51BaT oT.n.e11HHTe eTan11 no npHKJllO'-!BaHeTo, cpoKoBeTe 3a T51XHOTO

113BopwBaHe H )l.Jlb)l(HOCTHHTe JlHLJ,a, aHra)l(HpaHH npH H3nbJ1HeHHeTO HM.

5

3a OCHrypHBaHe Ha 3aKOHOCb06pa:rno, HaspeMeHHO, T04HO, nbJIHO H c ,ll,OCTOBepHH

)J,aHHH CbCTaBHHe Ha ro,LJ,HWHHH cl>HHaHcos OT4eT ce pa3pa6oTBaT YKa3aHH51 H nHcMa, Kb)J,eTo ce

nOC04BaT H cpOKOBeTe 3a npe.D,cTaBHHeTo My.

2.6. ErnnH Ha C4eTOBO)J,HO npHKJil-04BaHe:

al nperne)!(,LJ,aHe Ha nnpBW-IHHTe C4eTOBO)J,HH ,ll,OKyMeHTH H npHBe)!(,LJ,aHeTo HM BbB BH,LJ,,

Cb06pa3eH c H3HCKBaHH51Ta Ha 3aKOHa 3a C4eTOBO)J,CTBOTO ;

61 C4eTOBO)J,HO OTpa351BaHe Ha Ll,51JiaTa )J,OKyMeHTaLJ,H51 , C'hCTaBeHa Ha OCHOBaTa Ha

H3BbpweHaTa pa6orn;

Bl HHBeHTapH3aLJ,H51 Ha aKTHBHTe H nacHBHTe H OTpa351BaHe B C4eTOBO)J,HHTe perncT pH Ha

KOHCTaTHpaHHTe H YTBbp)J,eHH pa3IIHKH - IIHnc11 H H3JIHWbLJ,H, npoTOKOJIH 3a 6paK;

rl nperne)J, Ha JJ:MA 3a o6e3LJ,eHKa CbrJiaCHO T. 36 OT .D:.D:C NQ 20/14.12 .2004 r. Ha

MHHHCTepcTBOTO Ha cl>HHaHCHTe ce H3Bnpwsa Hatt-MaJIKO se,LJ,Hb)!( Ha ,LJ,Be ro,LJ,HHH

)I,/ nperne)J, Ha OTYeTeHHTe LJ,eJieBH cl>HHaHcHpaHHH ;

el yT04HHBaHe Ha B'hTpewHH pa34eTH c BTopocTeneHHHTe pa3nope,L1,HTeJI11 c 61-0,LJ,)!(eTHH

Kpe)J,HTH KbM 06W.HHa CHJIHCTpa;

)!(/ nposepKa Ha npaBHJIHOTO Cl.JeTOBO,ll,HO 3anHCBaHe np11 OTpa351BaHe Ha npHXO,ll,11Te OT

Ll,51JiaTa )J,eHHOCT;

31 npHKJil04BaTeJIHH C4eTOBO)J,HH npoLJ,e.D,ypH BT. l.J.:

•!• C'hCTaB51He Ha npe)J,BapHTeJIHa o6opOTHa Be)J,OMOCT;

•!• H3fOTB51He Ha He06XO)J,HMHTe cnpaBKH;

•!• C'hCTaB51He Ha CYeTOBO)J,HH51 OT4eT;

•!• H3fOTB51He Ha o651CHHTeJIHH 3anHCKH KbM OT4eTa;

•!• H3fOTB51He Ha OKOHl.JaTeJIHa o6opOTHa Be,LJ,OMOCT;

2.7. ITpoMeHH B C4eTOBO,LJ,HaTa noIIHTHKa He ce npHnaraT c o6paTHa CHJia 3a MHHaJIH

rO)J,HHH . ITpH HaJIH4He Ha npoMeHH B C4eTOBO)J,HaTa nOJIHTHKa, KOHTO OKa3BaT CbUJ,eCTBeH ecpeKT

Bbpxy )J,aHHHTe OT npe)J,XO)J,HH rO,LJ,HHH Ha HHBO KOHCOJIH)J,HpaHa OTl.JeTHOCT H e Ha JIHLJ,e

npaKTH4eCKH T03H ecpeKT ,LJ,a 6b,LJ,e H3MepeH c pa3yMHa TOYHOCT, B npHJIO)!(eHHeTo Ha ro,LJ,HWHH51

QJHHaHCOB OT4eT ce onosecrnsa HerOBOTO ecTeCTBO H pa3Mep

v. OPr AHH3AQIDI HA l>IO)l)KETHOTO cqETOBO,L:t;CTBO B QTqETHH rPYilH

C4eTOBO,LJ,HOTO OT4HTaHe Ha aKTHBHTe 11 nacHBHTe ce npas11 B TPH OT4eTHH rpyn11

,,Ol-0)1,)!(eT" ' ,,CEC" H ,,JJ:pyrn CMeTKH 11 ,LJ,eHHOCTH" (JJ:CJJ:). 06xBaT Ha OT4eTHHTe rpyn11 e

CbrJiaCHO T.14 OT JJ:JJ:C J 4 OT 30.12.2013 r.

VI. COI>CTBEH KAilHTAJI

Co6cTBeHHHT KanHTaJI e o6oco6eH B TPH rnaBHH Hanpasn eHHH:

- pa3nonaraeM KanHTan;

- aKyMyJrnpaHO H3MeHeHHe Ha HeTHHTe aKTHBH;

- aKyMynHpaHo H3MeHeHHe Ha HeTHHTe aKTHBH 3a nepHo,LJ,a ;

HanH4HOCTTa H H3MeHeHHeTo B pa3nonaraeMHH KanHTan B o6UJ,HHaTa ce OT4HTa 4pe3

CMeTKa 1001 ,,Pa1noJ1araeM KanHTaJI"

6

B xo,LJ,a Ha CB051Ta ,LJ,eHHOCT 06m11HaTa H3BopwBa pa3XO.Ll.11 11 nony4aBa np11xo,L1,11. B Kpa51 Ha OT4eTH1151 nep110,L1,, B 3aBl1Cl1MOCT OT C'bOTHOWeH11eTO Me)l(,LJ,y HanpaBeH11Te pa3XO,Ll,11 11 reHep11paH11Te np11xo,L1,11, ce nony4aBa 11n11 np11pacT Ha HeTHl1Te aKTl1Bl1 3a nep110,L1,a (np11 npeB11weH11e Ha reHep11paH11Te np11XO,Ll,11 Ha,LJ, 113BopweHl1Te pa3XO,LJ,11), 11Jil1 HaMaJieH11e Ha HeTHHTe aKTHBl1 (npH npes11weH11e Ha 113BopweHl1Te pa3XO,Ll,11 Ha ,LI, reHep11paH11Te np11XO,LJ,11)

AKyMyn11paH115!T np11pacT/HaManeH11e Ha HeTHl1Te aKT11s11 B 06m11HaTa ce OT4HTa 4pe3 CMeTKa 1101 ,,AKyMyJiupaHO H3Menenue Ha HeTHHTe aKTHBH"

VII. CMETKII 3A 3AEMII II ,l.l;bJirOBE

1. ITonY4aBaHe Ha KpaTKocpo4Hl1 3aeMH OT 6aHKl1 B cTpaHaTa /.(e6um CMemKa zp. 50 ,,ITap114Hl1 cpe,Ll,CTBa" §83-11

Kpeoum c.MemKa 1621 ,,KpaTKocpo4Hl1 3aeM11 OT 6aHKl1 B cTpaHaTa"

2. ITnamaHe Ha KpaTKocp04HH 3aeM11

/.(e6um CMemKa 1621 ,,KpaTKOCp04Hl1 3aeM11 OT 6aHKH B CTpaHaTa" Kpeoum c.MemKa rp. 50 § 83-21

3. ITony4aBaHe Ha ,LJ,'hJirocpol.!Hl1 3aeM11 /.(e6um CMemKa zp. 50 ,,ITapH4Hl1 cpe,Ll,CTBa" §83-12

Kpeoum CMemKa 1623 ,,,D;oJirocpOl.JHl1 3aeM11 OT 6aHK11 B CTpaHaTa"

4. ITnamaHe Ha ,LJ,onrocpo4HH 3aeM11

/.(e6um CMemKa 1623 ,,,!I.onrocpo4H11 3aeM11 OT 6aHK11 B cTpaHarn" Kpeoum CMemKa zp. 50 § 83-22

5. Hal.J11cneH11e Ha 3a,L1,omKeH115! 3a JIHXBl1 no 3aeM11 OT 6aHKH B cTpaHaTa /.(e6um CMemKa 6221 ,,Pa3XO,Ll,11 3a Jll1XBl1 no 6aHKOBl1 3aeM11 B CTpaHaTa"

Kpeoum CMemKa 1681 ,,3a,LJ,'bmKeHl151 3a Jil1XBl1 no 3aeMH OT 6aHKH B CTpaHaTa"

6. IToraC51BaHe Ha 3a,LJ,'bJI)l(eHH51T 3a Jil1XB11 no 3aeMl1 OT 6aHK11 B CTpaHaTa /.(e6um CMemKa 1681 ,,3a,LJ,'bmKeHH51 3a Jil1XB11 no 3aeMH OT 6aHKl1 B CTpaHaTa"

Kpeoum c.MemKa zp. 50 ,,ITap114Hl1 cpe,LJ,crna" §22-21

7. ITony4asaHe Ha 3aeM11 OT ,,<l>JIAf" EA)J;-T.73 OT MC 14/30.12.2013 r.

KpaTKocpoqen 3aeM:

ITp11 nony4aBaHe Ha 3aeM

/.(e6um c.MemKa zp. 50 ,,ITap114Hl1 cpe,LJ,crna" §83-71

Kpeoum CMemKa 1991 ,,KpaTKocp04Hl1 3aeMl1 OT He61-0,L1,)l(eTHl1 npe,L1,np11Hl151 OT ceKTop ,,,D;op)f<aBHO ynpaBneH11e"

ITp11 H3nnawaHe Ha 3aeM

7

,l(e6um CMemKa zp. 1991 ,,KpaTKoCpOl:IH11 3aeM11 OT He61-0)J,)!(eTHl1 ceKTop ,,,nop)!(aBHO ynpas11eH11e"

Kpeoum CMemKa zp.50 ,,Tiap11l:IH11 cpe)J,crna" § 83-81

Ll'hJirocpo'leH 3aeM:

Tip11 no11)'4asaHe Ha 3aeM

,l(e6um CMemKa zp. 50 ,,Tiap11l:IHl1 cpeJJ,crna" §83-72

npeJJ,np115!T115! oT

Kpeoum CMemKa 1992 ,,,z:i:o11rocpo4H11 3aeM11 OT He61-0)J,)!(eTH11 npeJJ,npH51TH51 OT ceKTop ,,.D:op)!(aBHO ynpas11eH11e

Tip11 113n11amaHe Ha 3aeM

,l(e6um CMemKa 1992 ,,.D:onrocpol:IHH 3aeM11 OT He61-0)J,)!(eTH11 npeJJ,np1151Tl151 OT ceKTop ,,,nop)!(aBHO ynpas11eH11e"

Kpeoum CMemKa zp.50 ,,Tiap11l:IH11 cpeJJ,cTsa" § 83-82

- JIHXBH no noJiy'leHH KpaTKOCpO'IHH H Ll,'hJirocpO'IHH 3aeMH:

Ha4HCJl51BaHe Ha 3a)J,bJl)!(eH11e 3a 1111xs11 no no11yYeH11 3aeM11

,l(e6um CMemKa 6224 ,,Pa3XO)J,11 3a 1111xs11 no JJ,pyrn 3aeM11 OT cTpaHaTa" Kpeoum CMemKa 1994 ,,3a)J,0Jl)!(eH115! 3a 1111xs11 no 3aeM11 OT He6JO)J,)!(eTHH

npe)J,np1151TH51 OT ceKTOp ,,,nop)!(aBHO ynpaBJleH11e"

Jf e6um cMemKa 1994 ,,3a)J,bJl)!(eH115! 3a 1111xs11 no 3aeM11 OT He61-0)J,)!(eTHl1 npeJJ,np1151Tl151 OT ceKTop ,,,nop)!(aBHO ynpas11eH11e"

Kpeoum cMemKa zp. 50 ,,Tiap114HH cpeJJ,crna" § 22-24

V. OIJ,EHKA HA AKTHBHTE

A. ,l('hJirOTpaiiHH MaTepHaJIHH aKTHBH

1.IlpH3HaBaHe Ha Ll,'hJirOTpaiiHH MaTepHaJIHH aKTHBH

1.1. .D:oJlroTpai1Hl1 MaTep11aJ1Hl1 aKTl1Bl1 ca ycTaHOBl1Ml1 HeqrnHaHCOBl1 pecypc11, np11JJ,0611T11 11 np11Te)!(aBaH11 OT 06m11Ha C11n11cTpa, 3a KOHTO ca H3n'hJJHeHH cne)J,Hl1Te ycnoBH51:

a/ JJ,a 11MaT HaTypanHo-semecrneHa cpopMa; 61 )J,a ce 113nOJl3BaT 3a npo)J,a)!(6a, 3aM51Ha, OT)J,aBaHe no)], HaeM, 3a a)J,M11H11cTpaT11BHH 11

JJ,pyrn u.en11; Bl )J,a ce 113nOJl3BaT noBe4e OT e)J,HH OTl.JeTeH nep110)J,.

1.2. OnpeJJ,eJJ51He npara Ha comecrneHocT Ha .D:MA:

8

- )J.bJlrOTpaHHl1Te MaTep11anHl1 aKT11Bl1, KOl1TO ca CbC CTOHHOCT 00 500 /neTCTOTl1H/ JieBa,

3a.n.omK11TeJIHO ce TpeT11paT Kamo Mamepua!lHU 3anacu; - )J.bJifOTpai1H11Te MaTep11aJ1Hl1 aKT11Bl1, KOl1TO ca CbC CTOHHOCT HQO 500 /neTCTOTl1HI JieBa,

3a)J.b J1)1(11TeJIHO ce TpeT11paT Kama Oo!lZOmpaeH Mamepua!leH QKmu6.

flpu onpeOe!lflHe HQ npQ2Q HQ CoUfeCm6eHOCm He Ce 63eMQm npe06UO f{f{C U Opyzu

om104u. 1.3. fio OTHOWeH11e Ha KOMnlOThpHaTa KOHqrnrypaU,11.R 11 .n.pyrn nO)J.06Hl1

B3al1MOCBbp3am1 aKTl1Bl1 , KOraTO CTOHHOCTTa Ha U,.RJiaTa KOHcpHrypaU,11.R Ha)J.Bl1WaBa

Ml1Hl1MaJIHl1.R npar Ha CbW.eCTBeHOCT OT 500 JIB., CbW.eCTBeH11Te eJieMeHTl1 /KOMnlOThp 11

MOHl1TOp/ ce 3aBe)f()J.aT KaTO ,[(MA, He3aBl1Cl1MO, 'le T.RXHaTa 11H)J.11Bl1)J.yanHa CTOHHOCT MO)l(e .n.a e

no.n. M11H11MaJIH11.R npar. I T . 16.15 .6 oT ,[(,[(C 20/ 2004 /. KoMmonpHH Mpe)f(H 11 .n.pyrn no.n.06H11

CbBKynHOCT l1 OT aKTl1Bl1 3a OT4eTHl1 u,e1111 ce pa3rne)f()J.aT 11 OT'lHTaT no u,eHa Ha np11.n.0611BaHe

KaTo e.n.11H u,.RnocTeH aKT11B 11n11 OT)J.eJIH11 c6opH11 6noKoBe. IToc11e.n.Baw.11Te pa3xo.n.11 3a TeKyw.a

nO)J.M.RHa Ha OT)J.eJIHl1 KOMnOHeHTl1 ce OT411TaT KaTO TeKyW.H pa3XO)J.H, He3aBHCHMO OT

CTOHHOCTTa Ha OT)J.eJIHHTe KOMnOHeHTH H He BJil1.Re Ha OT'leTHaTa CTOHHOCT Ha np113HaTH.R aKTl1B.

CTOHHOCTTa Ha T0311 aKTl1B ce npoMeH.R KaTo U,.RJIO caMo B cny4a11Te Ha ocow.ecTBeH ocHoBeH

peMOHT, peKOHCTPYKUH.R 11 Mo.n.epH113au,11.R. ITpeou,eHKa 11 06e3u,eHKa ce 113Bopwsa Bbpxy u,emrn

aKTl1 B.

B o6xsaTa Ha CBbp3aHl1Te CbBKynHOCTl1 OT aKTl1Bl1 He ce BKJIJ04BaT KOMniOTpH,

np11HTep11, CKeHepH , CbpBbpH 11 .n.pyrH KOMnOHeHTl1 Ha Mpe)f(aTa, KOHTO ce H3nOJ13BaT OT

Kpai1H11Te n0Tpe611Ten 11 11 c11cTeMHl1 a)J.MHHl1CTpaTop11 . Te ce 3aBe)f()J.aT 11 OT411TaT

caMOCTO.RTeJlHO.

1.4. CToi1Hocrra Ha crpa.n.11Te He ce ysen114aBa coc CTOHHOCTTa Ha MOHT11paH11Te B rnx

,[(MA - pa3Jil14Hl1 HHCTaJiau,1111, )J.OnbJ1Hl1TeJIHH BpaTH, 3aW.HTHH ycTpOHCTBa 11 .n.pyrn, KOraTO Te

c a pa3rpaHHY11MH 11 He HapywaBaT KOHCTPYKU.11.RTa Ha crpa.n.arn I T.16. 15 .5oT MC 20/2004 I 1.5. ,[(bJlfOTpai1HHTe MaTep11aJIHH aKTl1Bl1 ce 3aBe)f()J.aT np11 np11.n.0611BaHeTO HM CbC

CJi e)J.Hl1Te 3a)J.bJl)f(HTeJ1 HH peKB11311Tl1: HHBeHTapeH HOMep, Ha11MeHOBaH11e, cpa6pH4eH HOMep /aKo

11Ma TaKbB/, BH)J. 11 HOMep Ha )J.OKyMeHTa, c KOHTO e nonyqeH aKTHBa, )J.aTa Ha BbBe)f()J.aHe, Kb)J.e ca

HaM11pa, MOJI. 3a oc11ryp.RBaHe Ha .n.onoJIH11TeJIHa 11HcpopMau,11.R ce no3BOJI.RBa .n.a ce nonoJIBaT 11

.n.pyrn peKB113HTl1.

2. MeTOJJ. Ha oQeHKa Ha JJ.bJJroTpaiiHH MaTepuaJJHH aKTHBH

2.1. ,[(bJlf0Tpai1HH MaTep11aJIHH aKTl1Bl1 ce ou,eH.RBaT no u,eHa Ha npHJJ.06IrnaHe, KO.RTO

BKJ1l04Ba noKynHaTa u,eHa (BKJil04HTeJIHO MHTa 11 HeBb3CTaHOBHMH )J,aHbU,11) 11 BCl14Kl1 npeKl1

pa3XO)J.H, KaKTO CJie)J,Ba:

al pa3xo.n.11 3a no)J.rOTOBKa Ha o6eKTa (TepeHa);

6/ pa3XO)J.H 3a nbpBOHalfa.JlHa )J.OCTaBKa 11 o6pa6oTKa;

Bl pa3XO)J.H 3a MOHTa)f(;

r / pa3XO)J.H 3a XOHOpap11 Ha apxHTeKTH, l1H)f(eHep11, HKOHOMl1CTH 11 JJ.pyrn, CBbp3aHH c

npoeKTa, HKOHOMl14eCKaTa o6ocHOBKa, 113rpa)f()J,aHeTO, )J.OCTaBKaTa, MOHTa)!(a, BbBe)!()J.aHeTO B

ynoTpe6a;

)J./ 113nnaTeH11Te 06e3w.eTeH11.R Ha co6cTBeHHU,HTe 3a OTYY)f(JJ.aBaHe Ha TexH11Te aKTl1Bl1 .

B u,eHaTa Ha np11JJ.0611saHe He ce BKJil04BaT cp11HaHCOBHTe pa3XOJJ.11, rno611, caHKu,1111 11n11

HeycTOHKl1 3a Bl1HOBHO np11411HeHH 3ary611 l1Jl l1 JJ,pyr11 BpeJJ,11 , pa3XO)J,l1 3a 06y1-iett11e Ha

nepcoHaJia 3a pa6oTa CbC CbOTBeTHOTO ,[(MA.

9

2.2. Ll:oJ1roTpatim1 MaTep11aJJH11 aKT11s11, nOJ1)"-leH11 6e3B'h3Me3)J,Ho, ce oueH5rnaT no

cnpase)J,J111sa CTOHHOCT.

3. IlocJie.LJ,eamH pa3XO.LJ.H

3.1. IlocJJe)J,saw,11 pa3XO)J,11 ( OCHOBeH peMOHT, peKOHCTpyKIJ,1151, MO)J,epH113aIJ,1151 11

pa3w11peH11e), KOl1TO BO)J,51T )J,0 no)J,o6p51BaHe Ha 6o)J,ew,a 11KOHOMl1Y:eCKa 113ro)J,a, c K011TO ce

Kop11rnpa 6aJJaHCOBaTa CTOHHOCT Ha )J,bJlfOTpaHHHTe aKT11Bl1 ca:

a/ pa3XO)J,11, KOHTO BO)J,51T )J,O 113MeHeH11e B aKTHBa c uen y)J,'hJJ)!(aBaHe Ha none3Hl151 cpoK

Ha )J,eHCTBHe l1Jll1 yseJ111Y:aBaHe Ha np0113BO)J,11TeJIHOCTTa My;

6 / 0CbBpeMeH51BaHe Ha OT)J,eJJHl1 Y:aCTl1, 3a )J,a ce no)J,06p11 KaY:eCTBOTO Ha npo)J,yKIJ,115!Ta

11/11n11 ycnyrHTe;

s / pa3W11p51BaHe Ha B'b3MO)!(HOCTl1Te 3a HOBl1 npo)J,yKTl1 11/ 11J111 HOBl1 ycnyrn ;

r/ npOM51Ha B'bB cpyHKIJ,110HaJJHOTO npe)J,Ha3HaY:eH11e Ha aKTHBa.

3.2. CTotiHocrra Ha aKT11sa He ce npoMeH51 np11 TeKyw,a no)J,M51Ha Ha Heros11Te

KOMnOHeHTl1, K011TO He ca OTY:eTeHH KaTO pa3rpaHl1Y:l1M aKT11B.

3.3. Bc11Y:K11 ocTaHaJ111 pa3XO)J,11 ce np113HaBaT 3a TeKyw,11 pa3XO)J,11 s nep11o)J,a, s KOHTO

ca HanpaseH11.

4. 0Qem~a cJie.LJ, nbpeouaqanuo npH3Haeaue

4.1. CJJe)J, nopsoHaY:aJJHO np113HasaHe KaTo aKTHB sc11Y:K11 JJ:MA cne)J,sa )J,a ce OTY:HTaT no

ueHa Ha np11)J,0611saHe, HaMaJJeHa c HaTpynaHaTa 3ary6a OT o6e3IJ,eHKa.

4.2. Be)J,H'h)!( Ha )J,Be ro)J,11H11 ce npas11 nperne)J, 3a o6e3IJ,eHKa Ha JJ:MA ()J,OKOJJKOTo

M11H11cTepcTBOTo Ha cp11HaHc11Te He e onpe)J,eJ111J10 no- KpaThK cpoK) np11 cna3saHe Ha cJJe)J,HHTe

OCHOBHl1 npoLI,e)J,yp11:

a/ np11 nperne)J,a Ha JJ:MA ce C'bnOCTaB51 OTY:eTHaTa HM CTOHHOCT c TeKyw,aTa

B'b3CTaHOBl1Ma CTOHHOCT T. e. cnpase)J,JJHBaTa HM CTOHHOCT, KaTO 3a HetiHa 11H)J,11KaIJ,1151 MO)!(e )J,a

ce nOJI3Ba 11 TeKyw,a noKynHa IJ,eHa Ha CXO)J,eH aKTl1B CbC CbllJ,1151 noTeHIJ,HaJJ Ha 11KOHOMl1Y:eCKa

113ro)J,a. 3a Te311 KOHTO H51MaT na3apeH aHaJJor MO)!(e )J,a ce 113Bopw11 eKcnepTHa oueHKa Ha

OY:aKBaHH51 pa3Mep Ha pa3XO)J,11 3a npl1.LJ.0611saHe, aKO TaK'bB aKTl1B 611 611J1 np11)J,0611T KbM .LJ.aTaTa

Ha nperne)J, 3a 06e3ueHKa;

6 / o6e3IJ,eHKa Ha JJ:MA ce OTY:HTaT 11 KoraTo e Ha n11ue TpaeH cna)J, Ha ueH11Te Ha

CbOTBeTHHTe aKT11Bl1;

s/ np11 nperne)J, 3a o6e3IJ,eHKa Ha crpa)J,11 ce B3eMa npe)J,BH)J, ocseH na3apHaTa ueHa Ha

)!(l1J111w,arn s C'hOTBeTHl151 patioH 11 TeKyw,aTa oueHKa Ha no)J,06peH115ITa;

r/ He ce 113Bbpwsa o6e3IJ,eHKa Ha aKT11s11, KOHTO ca B npouec Ha

np11)J,0611saHe/cTpo11TeJ1cTBO cbc cpoK no)J, e)J,Ha ro)J,11Ha

06e3IJ,eHKaTa e s11Harn HaMaJJ51saw,a 11 ce OTY:HTa Y:pe3 113nomsaHe Ha CMeTKa 780 I " IlpeoueHKa Ha Hecp11HaHCOBl1 )J,bJlf0TpatiH11 aKTl1Bl1".

06e3IJ,eHKaTa ce H3Bopwsa:

1. OT n11ueH311paH oueH11Ten 3a asTonapKa 11 3a Me)J,111J,11HCKOTO o6opy.LI.BaHe.

2. 3a BC11Y:Kl1 OCTaHaJ111 aKTl1Bl1 OT KOMl1Cl151 OT CJJY)!(l1TeJ111 , Ha3HaY:eHH C'bC 3anose.LI.

Ha KMeTa Ha 06w,11HaTa.

10

I>. HeMaTepuaJIHH )J,bJiroTpailHH aKTHBH

1. IlpH3HasaHe Ha H.IJ:A 1.1 . Tip113HaBaHe Ha HeMaTep11aJ1HH )l,bJlr0Tpai1HH aKTHBH.

HeMaTep11anm1Te ,L1,onroTpai1H11 aKTHBH npe,Ll,cTasmrnaT ycTaHOBHM Hecp11HaHcos pecypc,

np11,L1,0611T 11 KOHTpon11paH OT 06w.11Ha CHJlHCTpa, KOHTO:

al H51Ma cp11311yecKa cy6crnm.1.1151 ;

61 11Ma cow.ecTBeHo 3HaYeH11e np11 ynoTpe6arn My;

sl np11 np11,L1,0611saHeTo MY e Morno ,Ll,a 60,Ll,e oueH51BaH Ha,L1,ne:>Irno;

r l CTOHHOCTTa MY np11 np11,L1,0611BaHe e paBHa 11J111 no-rOJ151Ma OT 500 JlB. 6e3 .n:.n:c )],/ caMO OT 113nOJ13BaHeTO Ha aKTHBa ce OYaKBa HKOHOMHYeCKa 113fO,Ll,a;

1.2. CTporpaMHHTe npo,Ll,yKTH ce npH3HasaT 6anaHcoso KaTO H.IJ:A He3as11c11Mo OT

CTOHHOCTTa OT K051TO ca np11,L1,06HTl1 .

1.3 . HeMaTep11anH11 ,L1,0Jlr0Tpai1H11 aKTHBH , KOHTO nona)l,aT no)], CTOHHOCTHH51 npar Ha

CbW,eCTBeHOCT ce H3011CBaT Ha pa3XO)l, np11 np11,L1,061rnaHeTO HM .

1.4. HeMaTep1rnnH11 ,L1,bnroTpai1H11 aKTHBH, KOHTO ce C'bCT051T OT pa3rpaH111-111M11

CbCTaBHH YaCTH , OTrosap51W,11 noOT)l,eJlHO Ha Kp11Tep1111Te 3a HeMaTep11aJ1Hl1 )l,bJlf0Tpai1HH

aKTl1Bl1 ce pa3,Ll,eJ151T Ha CbCTaBHl1 YaCTH 11 BC51Ka YaCT ce TpeT11pa KaTO caMOCT051TeneH aKTl1B.

1.5. HeMaTep11anH11 ,L1,onroTpai1H11 aKTHBH , 3aKyneHH OT BbHWeH ,Ll,OCTaBYHK ce oueH51BaT

no ueHa Ha np11,L1,0611saHe, K051TO BKJlJOYBa noKynHaTa ueHa Ha sc111-1K11 npeK11 pa3XO,L1,11.

1.6. HeMaTep11an H11 ,L1,onr0Tpai1H11 aKTHBH, nonyYeH11 B pe3ynTaT Ha 6e3Bb3Me3,Ll,Ha

C)l,eJlKa ce OLJ,eH51BaT no cnpaBe)l,JlHBa CTOMHOCT KbM )l,aTaTa Ha OCbW.eCTB5!BaHe 11 ce

)l,OKyMeHTHpa CbC 3an0Be)l, Ha pbKOBO)l,11TeJ151 3a Ha3HaYaBaHe Ha KOMl1Cl151 11 npoTOKOJl OT

KOMHCH51Ta 3a HanpaseHaTa oueHKa.

2. IlocJie)J,Bamu pa3XO)J.H, CBbp3aHH c H.IJ:A 2.1. Tosa ca pa3XO)l,11Te, c KOHTO ce ysen11YaBa OTYeTHaTa CTOHHOCT 11J111 ce OTYHTaT KaTO

OT)l,eJleH HeMaTep11aneH aKTHB. Te BO)l,51T )l,0 ysen11YeH11e Ha OYaKBaHaTa HKOHOMHYeCKa 113ro)l,a

OT H3nOJ13BaHeTO Ha aKTHBa Ha)], Ta3H Ha nopBOHaYaJlHO OLJ,eHeHaTa ecpeKTHBHOCT Ha

CbW.eCTBysaw.1151 HeMaTep11aneH aKTHB.

2.2. Pa3XO)l,11 HanpaseHH BbB Bpb3Ka c HeMaTep11aneH aKTHB, KOHTO ce OT411TaT KaTO

TeKyw, pa3XO)l,:

a/ 3a nOMpb)KKa Ha naTeHTH, JlHLJ,eH3H, pa3pew11TeJ1Hl1 11 ,Ll,pyrn - CJle)l, 113THYaHe Ha

CbOTBeTHH51 cpoK, ocseH aKo TOH He e no,Ll,HOBeH;

61 3a BoBe)K,Ll,aHe Ha aKTHBa B eKcnnoarnLJ,1151;

Bl 3a nOBTOpHO 3anOYBaHe Ha npeycTaHOBeHH )l,eHCTBl151;

rl 3a 06yqeH11e, peKnaMa 111111111 npoMoLJ,1151 ;

A ha peopraH113aLJ,H51 11 npeMecrnaHe;

el 3a nOMbp)KaHe Ha nopBOHaYaJlHO ycTaHOBeHaTa CTaH,Ll,apTHa ecpeKTHBHOCT Ha

HeMaTep11aJ1Hl15I aKTHB, )l,OKyMeHTHpaHH Ype3 apryMeHTHpaHO nHCMeHO CTaHOBHW,e Ha

ynoJlHOMOW.eHO TeXHHYeCKO JlHLJ,e 11J111 KOMl1Cl151

3. OueuKa cJie)J, nnpsotta•·taJIHO npH3HaBaHe 3 .1. Cne,LI, nbpBoHaYanHo npH3HasaHe, H.IJ:A ce oT1-111TaT no ueHa Ha np11,L1,0611saHe,

ttaMan etta Coe 3ary6HTe OT 06e3u,ett1<a.

11

3.2. ITpeoLJ,eHKa Ha ,ll,'hllrOTpatiH11 aKT11Bl1 ce 113BopwBa no pe,ll, 11 HaY11H, onpe,LJ,eneH

e)!(ero,LJ,HO c YKa3aH115ITa 3a ro,LJ,11WHOTO np11KJl10YBaHe OT M11H11cTepcTBOTO Ha cp 11 HaHCl1Te.

3.3. ITperne,LJ, 3a o6e3LJ,eHKa Ha H,lJ;A ce 113BopwBa Be,LJ,H'h)!( Ha ,LJ,Be ro,LJ,11H11 no pe,LJ,a,

,LJ,a,LJ,eH 3a ,ll,'hJlroTpaHH11Te MaTep11aJlHl1 aKT11Bl1.

4. Ha•rncmrnane na aMopTH3aQHH

06w,11Ha C11n11cTpa 113nomBa n11HeeH MeTo,LJ, Ha aMopT113aLJ,115I Ha ,ll,'hllr0Tpai1H11Te

MaTep115lnH11 aKT11B11 IJJ:MA/. ITo,LJ,Jle)!(aT Ha aMopT113aLJ,115I BCl14Kl1 Hecp11HaHcoB11 ,LJ,'hllroTpai1H11 aKT11B11 , c 113KJl10YeH11e

Ha: 3eMl1 , rop11 11 TpaHH11 HaCa)!(,LJ,eH1151; aKT11Bl1 c 11CTOp11YeCKa 11 xy,LJ,O)!(eCTBeHa CTOHHOCT

(BKJllOYl1TeJlHO My3eHH11 eKcnoHaT11); KH11fl1 B 6116n110TeK11Te; aKT11Bl1 B npoLJ,ec 1-1a

np11,L1,0611BaHe; np11,L1,0611T11 11 BpeMeHHO CoxpaH51BaHl1 OT 6!0,LJ,)!(eTHa opraHl13aLJ,1151 Hecp11HaHCOBl1

,ll,'hJlfOTpaHHl1 aKT11Bl1, KOl1TO no,LJ,Jle)!(aT Ha npeXBbpll51He Ha ,L1,pyr11 6JO,LJ,)!(eTHl1 opraH113aLJ,1111 ,

BKJllOYl1TeJlHO B paMK11Te Ha nopBOCTeneHHaTa Cl1CTeMa; np11eTa OT ,ll,bp)!(aBeH/ 06w,11HCKl1 opraH

3a BpeMOHHO CoxpaHeH11e, ynpaBJleH11e 11 npo,ll,a)!(6a Ha KOHcp11CKyBaHl1, OTHeTl1 11 1130CTaBeHl1 B

noma Ha 06w,11HaTa Hecp11HaHCOBl1 ,ll,'hJlroTpaHH11 aKT11Bl1, BKJllOYl1TeJlHO np11,L1,0611T11 OT

06w,11HaTa TaK11Ba aKTl1B11 Ha HeHHl1 ,ll,Jlb)!(Hl1LJ,11 B np0113BO,ll,CTBO no HeC'bCT051TeJlHOCT;

Hecp11HaHCOBl1 ,ll,bJlfOTpaHHl1 aKTl1Bl1, KOl1TO ca B npoLJ,eC Ha peaJl113aLJ,1151 (BKJllOYl1TeJlHO 11 np11

Jll1KBl1,LJ,aLJ,1151 Ha CbOTBeTHl1Te ,LJ,eHHOCTl1 11 06oco6eH11 3BeHa); Tpai1HO HeynoTpe651BaHl1 B

,LJ,eHHOCTTa Ha 6JO,LJ,)!(eTHaTa opraHl13aLJ,1151 Hecp11HaHCOBl1 ,ll,bJlf0Tpai1Hl1 aKT11Bl1 (3a cpoK OT e,ll,Ha

ro,LJ,11Ha) - np11 ycnoB115I, ye 6JO,LJ,)!(eTHaTa opraH113aLJ,115I 113p11YHO r11 e 11H,1J,eHT11qrnL1,11pana 11 e

113roTB11na pean11cT11YHa o6ocHOBKa 3a TOBa. B cnyYai1 , ye aKTl1Bl1Te 3anoYHaT ,ll,a ce 113nOJl3BaT

OTHOBO KaTO HeqrnHaHCOBl1 ,ll,'hJlfOTpai1Hl1 aKT11Bl1, 3a T51X npO,ll,bJl)!(aBa ( 3anoYBa) ,ll,a ce

Ha411CJ151Ba aMOpT113aLJ,1151; aMOpT11311pyeM11 aKTl1Bl1 , KOl1TO CJle,LJ, peKOHCTPYKLJ,1151, npeycTpOHCTBO

11/11n11 peMOHT 11Jll1 B pe3ynTaT Ha ,ll,pyrn Cb611Tl151 3a TpaHccpopM11paH11 B aKTl1Bl1 c 11CTOp11YeCKa 11

xy,LJ,o)!(eCTBeHa CTOHHOCT; 11KT11B11, 3a KOl1TO c yKa3aH11e Ha M 113p111rno e onpe,LJ,eneHo ,LJ,a He ce

aMopT11311paT, a ,LJ,a ce np11nara caMo o6e3LJ,eHKa, HanoJlHO aBopT11311paH11Te ( ,LJ,o ocTaTbYHa

CTOHHOCT) aKT11B11; ,ll,pyrn Hecp11HaHcoB11 aKT11B11, onpe,L1,eJleH11 coc cTaH,ll,apT11Te 11/ 11n11 YKa3aH115!

no Yn.164, an. I 11 3 OT 3IT.

He ce ua1.fHCJIHBaT aMopTH3aQHH B OT'teTua rpyna ,,CMeTKH 3a cpe)J.CTBa OT

EBponeiicKu C'bl03" , CEC e cp11HaHcoBa- npaBHa cpopMa Ha ny6n11YH11Te qrnHaHc11 , KOHO

o6xBaw,a caMo qrnHaHc11paHeTo 11 113nonHeH11eTo Ha npoeKT11Te no nporpaM11 Ha EBponei1cKl151

CIO'h3. ITopa,LJ,11 TOBa, B CEC OTY11TaHeTo Ha cp11HaHCOB11Te ,ll,ollroTpatiH11 aKT11B11-06eKT 1-1a

CbOTBeTHl151 npoeKT, e orpaH11YeHO ,ll,O npoL1,eC11Te Ha T51XHOTO np11,L1,0611BaHe 11 npeXBbpll51He .

Tpai1HaTo 11M 3aBe)!(,LJ,aHe 11 Ha411CJl51BaHeTo Ha aMopT113aLJ,1111Te ce oTpa351BaT caMo B OTYeTH11

rpyn11 EIOJJ:)J(ET 11 JJ:pyrn CMeTKl1 11 ,LJ,et!Hocrn IJJ:CJJ:f . ITpexBopll51HeTO OT CEC B EIOJJ:)J(ET 11

JJ:C.D: Ha np11,ll,0611BaH11 Ype3 CEC aKrnB11 ce 113BopwBa Ype3 cMeTKl1 760 I 11 7603 cne,LJ, KaTO e

np11KJllOYl1Jl npoLJ,eC'bT Ha np11,L1,0611BaHe Ha BCeK11 OT,ll,eJleH aKT11B.

Ha411CJl51BaHeTo Ha aMopT113aLJ,1151Ta 3anoYBa OT MeceLJ,a, cne,LJ,Baw, YeceLJ,a Ha BoBe)!(,LJ,aHeTo

11M B eKcnnoaTaLJ,1151 11 cnpeycTaHOB51Ba OT MeCeLJ,a, CJle,LJ,Baw, MeCeLJ,, B KOHTO aMopT11311pyeMl151T

aKTl1B e 113Be,LJ,eH OT ynoTpe6a, He3aBl1Cl1MO OT np11Yl1Hl1Te 3a TOBa.

3a BCeKl1 ,ll,'hJlfOTpaeH MaTep11aneH aKTl1B ce CbCTaB51 11H,ll,11Bl1,LJ,YaJleH aMapOTl13aLJ,110HeH

nnaH. Bo3 ocHOBa Ha 11H,LJ,11B11,1J,yanH11Te aMapoT113aLJ,110HH11 nnaHoBe ca cocTaB51 o6ow,eH

aMopT113aLJ,110HeH nnaH 3a OTYeTHl151 nep110,LJ,.

12

ITpH onpe.n:emrne Ha cpoKa Ha none3eH )l(HBOT Ha ,[(MA 6Io.n:)l(eTHarn crpyi<zypa ce

C'bo6pa3~1Ba c npe.n:nonaraeMOTO qrn3HqecKO li3HOCBaHe, MOpaJIHO OCTapHBaHe li orpaHH:qeHHHTa

B'bpxy nOJI3BaHHTO Ha aKTHBHTe. ITpHeTHHT none3eH )l(HBOT Ha rpynH aKTHBH e KaKTO cne.n:Ba: - KaTeropHH I - crpa.n:H, cnopb)l(eHHH, npe.n:BapHTeJIHO ycTpolicTBO - OT 25 .n:o 50

ro,nHHH, C'bOTBeTHO ro.n:m1rna aMOpTH3aIIOHHa HOpMa OT 2 % .n:o 4 %; KaTeropHH II - MaIIIHHH, npoH3Bo.n:crneHo o6opy.n:BaHe H anapaTypa - 20

ro,nHHli, CbOTBeTHO c ro,nHIIIHa aMapOTH3aIIHOHHa HOpMa 5 %; KaTeropHH III - HHcppacTpyi<TypHH o6eKTH, B TOBa qH:cJio :

o TpaHcnopTHO - KOMYHHKaIIHOHHH Mpe)l(H - asToMarHcTpanH, nnTmu;a,

MOCTOBe - 10 ro,nHHH, CbOTBeTHO c ro.n:HIIIHa aMOpTH3all;HOHHa HOpMa 10 % o Bo.n:ocHa6.n:xBaHe H KaHaJIH3aIIHH - 50 ro,nHHH, C'bOTBeTHO c ro.n:HrnHa

aMOpTH3aIIHOHHa HOpMa 2 % o KaTeropHH IV - KoMrnorpH, cocpTyep, npaBo Ha nomBaHe Ha cocpTyep - 4

ro.n:HHH, CbOTBeTHO c ro.n:HIIIHa aMapTH3aIIHOHHa HOpMa 25 % o KaTeropHH V - aBTOM06HJIH - 10 ro,nHHH, CbOTBeTHO c ro.n:HrnHa

aMapoTH3aIIHOHHa HOpMa 10 % o KaTeropHH VI - BCH~H ocrnHaJIH - 6,67 ro,nHHH, CbOTBeTHO c ro.n:HrnHa

aMapTH3aIIHOHHa HOpMa 15 % o KaTeropHH VII - HeMaTepHaJIHH .n:nnroTpaliHH aKTHBH - 4 ro.n:HHH, CbOTBeTHO

c ro.n:HIIIHa aMOpTH3aIIHOHHa HOpMa 25 % 3a u;eJIH:Te Ha HaqH:CJIHBaHeTO Ha aMOpTH3aIIHHTe li pa3pa6oTBaHeTO Ha aMOpTH3aIIHOHHHTe

nJiaHOBe onpe.n:eJIHHeTO Ha OCTaT'bqHa CTOHHOCT Ha aMOpTH3HpyeMH:Te aKTHBH ca H3BbpBa OT

BCeKH 610.n:)l(eTeH pa3nope,nHTeJI. OcTaT'bqHaTa cToliHOCT e qacT OT cToliHocrra Ha aKTHBa, KOHTO

me ce peanH3Hpa npH ocso6o)l(.n:asaHeTo OT Hero H He cne.n:sa .n:a ce npeHacx B H3.ll:P'b)l(Ka Ha

610.n:)l(eTHo npenpHHTHe H Tpx6Ba .n:a ce onpe.n:eJIH ome c npH.n:o6HsaHeTo Ha HeTeKym aKTHB.

Onpe.n:eJIHHeTo Ha pa3Mepa Ha ocTaT'bqHaTa CTOHHOCT no CBOHTa CbIIIHOCT e nporH03Ha .n:eliHOCT,

li ce onpe.n:eJIH KbM .n:aTaTa Ha li3HTaqaHe Ha none3HHH )l(HBOT Ha aKTHBa.

B C'bOTBecTBHe Ha T.41 OT MC N2 5 OT 30.09.2016 r. orrpe.n:eJIHHeTO Ha ocTaT'bqttaTa

CTOHHOCT ce li3BbpIIIBa OT BCeKH BTOpocTeneHeH pa3nope,nHTeJI c 6IO,n)l(eT B CliCTeMaTa Ha

06IIIHHa CHJIHCTpa.

06IIIHHa Cl1JII1CTP A onpe.n:eJIH B aMOpTH3aIIHOHHHH CH nnaH .n:a ce npe,nBH,nH:

1. QqaKBaHa npe.n:nonaraeMa ocTaT'bqHaTa CTOHHOCT KaKTO cne.n:Ba:

- crpa,nHTe B pa3Mep .n:o 30 % OT oTqeTHaTa CTOHHOCT

- TpaHcnopTHli cpe.n:crna .n:o 15 % OT OTqeTHaTa CTOHHOCT

- BCHqKli OCTaHaJIH aKTHBH .n:o 10 % OT OTqeTHaTa CTOHHOCT

2. CTerreH Ha 3HaqHTeJIHOCT:

- B C'bOTBeTCTBHe c T. 4.2 OT CC 4 06IIIHHa CHJIHCTpa onpe,neJIH .n:a ce npeHe6perne

OCTaT'bqHaTa CTOHHOCT Ha aMOpTH3HpyeMH:Te aKTHBli KaTO He3HaqH:TeJIHa no pa3Mep .n:o

100.00 I cm I nesa. AMopTH3HpyeMarn crnliHocT Ha aKTHBHTe B Te3H cnyqaH e paBHa Ha

oTqeTHaTa HM CTOHHOCT.

He ce uaqucnnBa aMopTH3aQHH 1a aKTHBHTe, qunTo 6anaucoBa cTonuocT e B paMKHTe ua oqaKBauaTa HM OCT3Tbqua CTOHHOCT, )J;OKOnKOTO ue ca ua nuQe OCHOB3HHH 33 yBenuqaBaue qpe3 npeoQeuKa ua 6anaucoBaTa cTonnocT ua aKTHBa.

13

c Bl>Be~aHeTO Ha aMOpnnaIJJUITe Ha HeqnrnaHCOBHTe .lll>JirorpaH:HH aKTHBH He ce H3Bnpnrna npeKrracmpHKaum1 Ha HeqmHaHCOB JlnJiroTpaeH aKTHB B KpaTKOTpaeH aKTHB nopa,llH cna;::i: Ha CTOHHOCTTa no.u npara Ha cnmecTBeHOCT.

06m:HHa CHJIHCTpa npHrrara npenopn"llHTerreH no.uxo.u 3a oueHKa crre.u nnpBoHaqarrHo npH3HaBaHe Ha aKTHB, KaTo BCeKH OT,lleJieH .lll>JiroTpaeH MaTepHarreH aKTHB crre.uBa .ua ce OTqJITa no ueHa Ha npH.uo6HBaHe, HaMarreHa c HaqHcrreHHTe aMOpTH3auHH H HaTpynattaTa 3ary6a oT o6e3ueHKa.

/(e6um cMem1<u om zp. 24 - aKYMYJIHpaHa aMapTH3aumr I AA/ Kpeoum cMem1M nocrre.uHaTa .uaTa Ha BCHKa cqeTOBO.llHa ro,llHHa.

5. IlpH~06HBaue ua aKTHBH no CTODaHCKH uaqHu

I1pH,ll06HBaHeTO Ha aKTHBH no CTOnaHCKH HaqHH ce H3Bnpnrna no pe.ua Ha T.50 H 51 OT MC NQ20/ 14.12.2004 r. Ha MHHHCTepcTBOTO Ha qrnHaHCHTe

6. 0TDHCBaue ua ~'bJirOTpaiiHH aKTHBH

,ll.nrrroTpaHHH aKTHBH ce OTnHCBaT npH npo.ua:lK6a, 6e3Bn3Me3,llHO npe.uocTaBHHe Ha .upyra 6IO.U:lKeTHa opraHH3aUH5I HJIH npH H3Be:lK,llaHe npH ynoTpe6a, KoraTo seqe He ce oqaKBa HHKaKBa .upyra HKOHOMH"l!eCKa H3ro.ua.

7. CqeToBo~uu JanucBanuH

3a cqeTOBO,llHOTO orpa35IBaHe Ha npH,ll06HBaHeTO, .llBH:lKeHHeTO H OTnHCBaHeTO Ha .D:MA H ,ll.HMA ce H3nOJI3BaT CMeTKH OT rpyrra 20 ,,,ll.nJiroTpaHHH MaTepmUIHH aKTHBH" H rpyna 21 ,,HeMaTepHaJIHH JlnJirOTpaH:HH aKTHBH" B no.urpyrrH:

201 - ITpHrre:lKaIIJ:H Kl>M crpa;::i:H H CnOpn:lKeHHH 3eMH 203 -Crpa;::i:H 204 - MarnHHH, CnOpn:lKeHH51 H o6opy.usaHe 205 - TpaHcnopTHH cpe.ucrna 206 - CrnnaHCKH HHBeHTap 207 - ,II.MA B npouec Ha npH.uo6HBaHe 209 - ,[ijJyrH .D:MA 210 - He.unrrroTpaH:HH MaTepHarrHH aKTHBH 1. ITpH 3aKynyBaHe Ha llMA H HllA enc cpencrna OT 6ro.u:lKeTa Ha cnoTBeTHOTO

nonerreHHe ce npHrrara crreJlHHTe cqeTOBOJlHH cTaTHH:

/(e6um CMemKU zp.20 ,,,ll.nrrroTpaHHH MaTepHaJIHH aKTHBH" WLU zp.21 "HeMaTepHaJIHH JlnJirOTpaHHH aKTHBH"

Kpeoum cMem«u zp.50 ,,ITapH"llHH cpencrna" §52-00, §53-00, §54-00 HJIH zp.40 ,,,[(ocTaBqHJ.~H"

14

2. IlpIUlOfornaHe, ITO}lo6mrnaHe If OCHOBeH peMOHT Ha lIMA

2.1. IlpH}l06HBaHe Ha HHpaCTPYKTYPHII o6eKTII qpe3 B'b3JiaraHe

Qp1eTua rpyna ,,liro,11,~eT" I ,,CEC"

1. J(e6um cMemKa 6075 ,,ProxonH 3a ITPIIJl061IBaHe Ha

IIHpaCTPYKTYPHH o6eKTII qpe3 B'b3JiaraHe"

J(e6um CMemKa 4020 ,,,nocTaBqlIU:H ITO aBaHCH OT CTpaHaTa" C'bC 3HaK ,,-" rrplI

ITpHcrranaHe Ha rrpenBaplITerrHo ITrraTeH aBaHc

Kpeoum CMemKa 4010 ,,3a}l'bJI)l(eHII51 K'bM JlOCTaBqlIU:H OT CTpaHaTa"

2. J(e6um CMemKa 4010 ,,3aJl'bJI)l(eHII51 K'bM JlOCTaBqlIU:II OT CTpaHaTa

Kpeoum cMemKa zp.50 ,,IIaplI~II cpencrna" §52-06

Qp1eTua rpyna ,,lICll"

1. J(e6um CMemKa 2202 ,,HH<l>paCTPYKTYPHH o6eKTH"

Kpeoum cMemKa 7609 ,,KopeKTIIB 3a KaITHTaJIH3HpaHII aKTHBII B oTqeTHa rpyrra ,,~yrlI

CMeTKII If ne:HHOCTH"

IIpexBnpJI51He Ha He3aBnprneHo cTpOHTerrcTBO

2. J(e6um CMemKa 2071 " He3aB'bpIIIeHO CTpOIITeJICTBO, rrp01I3BO}lCTBO II OCHOBeH peMOHT

Kpeoum cMemKa 7609 ,,KopeKTHB 3a KaITHTaJIH3HpaHH aKTHBH B oTqeTHa rpyrra

,,~yrH CMeTKH If ]leHHOCTH"

2.2. IlpHJl06HBaHe Ha 6arraHCOBH rrpmHaTH aKTHBH qpe3 B'b3JiaraHe Ha II3II'bJIHHTeJI /6e3

HHpacTpyKTypHH o6eKTH If npyr11, KOHTO ce lf3ITHCBaT KaTo pa3XO}llf ITPH rrpH}l061IBaHeTO HM/

1. J(e6um CMemKa 2071 ,,He3aB'bpIIIeHo CTpOHTeJICTBO, rrpOH3BOJlCTBO II OCHOBeH

peMOHT"

J(e6um CMem1<.a 4020 ,,,n:ocTaBqlfU:lf ITO aBaHClf OT CTpaHaTa" C'bC 3HaK ,,-" rrpH

ITpHcITa}laHe Ha rrpenBapHTerrHo ITJiaTeH aBaHc

Kpeoum cMem1<.a 4010 ,,3a}l'bJI)l(eHII51 K'hM JlOCTaBqHU:H OT crpaHarn

5.J(e6um CMem1<.a 4010 ,,3aJ.l'bJI)l(eHH51 K'bM JlOCTaBqlIU:H OT CTpaHarn"

Kpeoum cMem1<.a zp. 50 ,,IIap11qH11 cpencrna" §51

3. /(e6um CMemKu noozpyna 203 ,,CrpanH"

Kpeoum CMemKa 2071 ,,He3aB'bpIIIeHo CTpOHTeJICTBO, ITpOH3BO}lCTBO If OCHOBeH

peMOHT"

3.3. IlpHJl06HBaHe, TeKyr.Il If OCHOBeH peMOHT Ha 6arraHCOBO ITpH3HaTH aKTHBlf no

CTOIIaHCKII HaqlIH

15

1. J(e6um C.MemKa 2071 ,,He3aBbpllieHo CTpOIUeJICTBO, npOH3BO.llCTBO H OCHOBeH

peMOHT"

WlU

Kpe<>um c.MemKa 4010 ,,3a,n:bJI)KeHm1 KbM .n:ocrnsqm~H oT cTpaHarn

Kpe<)um C.MemKa 6501 ,,I1pH,n:06HBaHe Ha ,[(MA no CTonaHCKH Ha'CJHH"

Kpedum C.MemKa 6507 ,,OCHOBeH peMOHT Ha ,[(MA no CTonaHCKH HaqHH"

6.J(e6um C.MemKU zp.20 ,,,[(bJirDTpaHHH MaTepHaJIHH aKTHBH" HJIH zp.21 ,,HeMaTepHaJIHH

.llbJirOTpaliHH aKTHBH"

Kpe<)um c.MemKa 2071 ,,He3aBbprneHo CTpOHTeJicrno, npoH3Bo,n:crno H

OCHOBeH peMOHT"

3. I1pH.uo6HBaHe Ha LIMA HJIH LIHMA qpe3 .uapeHmI B HaTypa

J(e6um C.MemKa zp.20 ,,,[(bJirOTpaHHH MaTepHaJIHH aKTHBH" HJIH zp.21 ,,HeMaTepHaJIHH ,llbJiroTpaHHH aKTHBH"

Kpe<>um C.MemKa 7414 ,,I1oJiyqeHH KanHTaJIOBH nOMOII(H H .n:apemu1 B HaTypa OT

CTpaHaTa"

4. I1pm106HBaHe Ha LIMA c dmHaHcos JIH3HHr

4.1. 3anpHXO.ll51BaHe Ha nonyqeHH51 aKTHB

J(e6um C.MemKa zp.20,,,[('bJirDTPaHHH MaTepHaJIHH aKTHBH"

J(e6um C.MemKa 1917 ,,KopeKTHB Ha HOMHHaJIHa CTOHHOCT Ha 3a,llbJI)KeHH51Ta no

qmHaHCOB JIH3HHr KbM MeCTHH JIHQa

Kpedum c.MemKa 1911 ,,3a,llbJI)KeHH51 no qmHaHcos JIH3HHr KbM MeCTHH JIHua"

4.2. 0TPa3HBaHe Ha ,llbJI)KHMHTe BHOCKH

J(e6um C.MemKa 1911 ,,3a,n:bJI)KeHHH no qmHaHCOB JIH3HHr KbM MeCTHH JIHua"

Kpedum c.MemKa 1913 ,,TeKym .ll51JI no 3a,llbJI)KeHH51 no qmHaHcos JIH3HHr KbM MeCTHH

JIHua"

4.3 . 0TqHTaHe Ha TeKyII(H JIHXBH, npHna,llaII(H ce 3a rrepHO,lla Ha JIH3HHroBaTa BHOCKa

J(e6um C.MemKa 6241 ,,Pa3XO.llH 3a JIHXBH no cpHHaHCOB JIH3HHr OT MeCTHH JIHQa"

Kpe<)um C.MemKa 1917 ,,KopeKTHB Ha HOMHHaJIHaTa CTOHHOCT Ha 3a.llbJI)KeHH51

..l. " no '±'HHaHCOB JIH3HHr KbM MeCTHH JIHQa

4.4. I1pH npeBe)K,n:aHe Ha .llbJI)KHMHTe BHOCKH

J(e6um c.MemKa 1913 ,,TeKym .UHJI no 3a,llbJI)KeHirn rro qnrnaHCOB mnirnr KbM MeCTHH

rrHua"

Kpeoum c.MemKu zp. 50 ,,ITapHqHH cpe,n:crna" §93-18

16

5. Y crnHoBeHH H3JIHIII'hl(H Ha LIMA HJIH LIHMA

J(e6um C.MemKU zp.20 "Ll:nJirOTpaHHH MaTepHaJIHH aKTHBH" J(e6um C.MemKU zp.21 ,,HeMaTepHaJIHH ,L{'bJiroTpaifHH aKTHBH"

UJlU

J(e6um C.MemKa zp.22 ,,Jl:nJiroTpaHHH aKTHBH, KaIIHTaJIH3HpaHH B oTqeTHa rpyrra ,,JJ:CJJ:" Kpei>um c.MemKa 7992 ,,YBeJIHqeHHe Ha HeqmHaHCOBH ,n;nrrroTpaifHH aKTHBH OT

,n;pyrH C'b6HTH51"

6. 113rrHcBaHe Ha LIMA H LIHMA OT 6anaHca Ha o6mHHarn

6.1 . ITpH rrpo,n;a)l(6a Ha JJ:MA HJIH JJ:HMA

J(e6um c.MemKu om noi>zpyna 614 ,,0TqeTHa CTOHHOCT Ha rrpo,n;a,n;eHH ,n;nJiroTpaifHH aKTHBH" J(e6um c.MemKu om zp. 24 - aKy.My!lupaHa a.Mapmu1au,uR /AA/

Kpei>um c.Mem«u om zp.20,,JJ:nnroTpaifHH MaTepHaJIHH aKTHBH" Kpei>um c.MemKu om zp.21,,HeMaTepHaJIHH ,n;nJiroTpaifHH aKTHBH"

UJlU

Kpei>um c.MemKa om zp.22 ,,Jl:nJiroTpaifHH aKTHBH, KarrHTaJIH3HpaHH B oTqeTHa rpyrra

,,,[J;CJJ:"

Ilpu npoi>am6a Ha om11umaHu a JICJ! a.MapmU3upue.Mu He</JuHaHcoau i>'bllzompauHu aKmuau om11umaHu no c.Mem«a 2202 u c.MemKa 2099, mR c!lei>aa i>a ce mopaJRBa 6

ElOJI)J{ET, aKJ11011umeJ1Ho u 6aJ1aHcoaama cmouHocm Ha npoi>ai>euume a.MopmU3upve.Mu aKmuau, KORmo ce npexnpllR om JICJI a E10i>mem 11pe1 c.MemKa 760

6.2. ITpH rrpexBnpmrne Ha JJ:MA H JJ:HMA Ha ,n;pyrn rrpe,n;rrpm1Tm1

B CHCTeMaTa Ha e,n;HH If C'hlll pa3rrope,llHTeJI

J(e6um C.MemKa 7600 ,,BnTpeIIIHH HeKaCOBH TpaHc<PepH B oTqeTHa rpyrra /crnrraHCKa o6nacT/

J(e6um c.MemKu om zp. 24 - aKy.My!lupaua a.MapmUJait,UJl /AA/ Kpei>um c.MemKu om zp.20 ,,JJ:nnroTpaifHH MaTepHaJIHH aKTHBH" Kpei>um c.MemKu om zp.21 ,,HeMaTepHaJIHH ,n;'hJiroTpaHHH aKTHBH" UJlU

Kpei>um c.MemKu om zp.22,,Jl:nnroTpaifHH aKTHBH, KarrHTaJIH3HpaHH B oTqeTHa rpyrra ,,JJ:CJJ:"

IloJ1y11ameJ1R C!lei> npexnpllRHemo npoi>'b!l:HCaaa i>a a.MopmU3upa aKmuaa Kamo JaJlO:HCU C'bU(UJl ocmama11eu cpoK Ha aKmuaa u omume napa.Mempu Ha ocmaHaJlume Ko.MnoHenmu om i>ocezaUtHUJl a.MopmUJaguoHeH n!laH ua npea{!b!lume!lR.

17

J{e6um CMemKa 7612 ,,ITpeXBbpJieHH aKTHBH Ii nacHBH OT/KbM 6IO,ZJ)KeTHH opraHH3aU:HH

OT po,zweKTOp ,,U:eHTPaJIHO yrrpaBJieHHe"

j{e6um cMem«u zp.24 - a«yMyllupana aMapmU3aU,wt /AA/ Kpei>um CMemKu zp. 20 ,,,[I;nnroTPaliHH MaTepHaJIHH aKTHBH"

Kpei>um cMemKu om zp.21 ,,HeMaTepHaJIHH ,ll'hJiroTpaHHH aKTHBH"

UJlU

Kpei>um CMemKu om zp.22,,,[I;nJiroTpaliHH aKTHBH, KanHTaJIH3HpaHH B oTqeTHa rpyna

,,,n: c ,[I;"

J{e6um cMem«a 7642 ,,ITpexBnpneHH HeqmHaHCOBH ,ll'hJiroTPaHHH aKTHBH oTIK'hM

o6mHHH"

j{e6um cMemKu zp.24 - a«yMyllupana aMapmu1au,wt /AA/ Kpei>um CMemKu zp. 20 ,,,[I;'hnroTpaliHH MaTepHaJIHH aKTHBH"

Kpei>um CMemKu om zp.21 ,,HeMaTepHaJIHH ,ll'hJiroTpaliHH aKTHBH"

UJlU

Kpei>um cMemKu om zp.22,,,[I;nJiroTpaliHH aKTHBH, KanHTaJIH3HpaHH B oTqeTHa rpyna

,,,n: c ,[I;"

Me?K,lly o6mHHaTa Ii npyrH ceKTOpH Ha HKOHOMHKaTa

j{e6um CMemKa 7692 ,,ITpeXBbpJieHH HeqmHaHCOBH ,llbJifOTpaHHH aKTHBH OT/KbM ,llpyrn

ceKTOpH Ha HKOHOMHKaTa"

j{e6um cMemKu zp.24 - a«yMyllupana aMapmU3au,ua /AA/ Kpei>um CMemKu zp. 20 ,,,[I;'hJiroTpaliHH MaTepHaJIHH aKTHBH"


UJlU

Kpei>um cMemKu om zp.22,,,[I;nJiroTpaliHH aKTHBH, KaIIHTaJIH3HpaHH B oTqeTHa rpyna

,,,n: c ,[I;"

6.3.ITpH JIHIICH Ha ,[I;MA H ,[I;HMA

H3IlHCBaHe Ha JIHIICaTa

pe6um CMemKa 6992 ,,HaMaJieHHe Ha HeqmHaHCOBH ,llbJlfOTpaliHH aKTHBH OT ,llpyrn

Cb6HTHH"

/{e6um cMemKu zp.24 - aKyMyllupana aMapmu1au,ua /AA/ Kpei>um cMemKu zp. 20 ,,,[I;nnroTpaliHH MaTepHaJIHH aKTHBH"


UJlU

Kpei>um cMemKu om zp.22,,,[I;nnroTpaliHH aKTHBH, KaIIHTaJIH3HpaHH B oTqeTHa rpyna

,,,n: c ,ZJ;"

18

ITepcom1qmuHpaHe B3eMaHeTO OT BHHOBHO MaTepHaJIHO OTI'OBOQHO Jmue - c no

BHCOKaTa OT ,l{BeTe CTOHHOCTH Ha JIHncsarn.m1 aKTHB - OTqeTHa, no KOXTO e 3aBe,lleH ,[{MA mm

HerosaTa cnpase,llJIHBa CTOHHOCT.

/(e6um CMemKa 4213 ,,B3eMaHHX OT pa60THHU:H, CJIY)l(HTeJIH H ,llpyr nepcottarr - MeCTHH

JIHUa"

H!lU /(e6um cMem«a 4261 ,, B3eMaHHx OT no.uoTqeTHH MecTHH rrm:i;a"

H!lu /(e6um CMemKa 4887 ,,B3eMaHHX OT .upyrH .ue6HTOpH - MeCTHH JIHUa (npHXO)lHO

pa3XO)lHH n03HU:HH)

Kpei>um CMemKa 7198 ,,ITpHXO,llH OT HeycTOHKH, HaqeTH H o6e3ll,eTeHHX"

ITpH BHacxHe Ha CTOHHocrra Ha rrHncaTa

/(e6um cMem«u zp.50 ,,ITapHqHH cpe,llcrna"

Kpei>um cMem«a 4213 ,,B3eMaHHx OT pa6oTHHU:H, CJIY)l(HTeJIH H .upyr nepcoHan -

MeCTHH JIHn;a"

UJlU

Kpei>um cMem«a 4261 ,, B3eMaHHx OT no,lloTqeTHH MeCTHH rrHua"

UJlU

Kpei>um cMem«a 4887 ,,B3eMaHHx OT .upyrH .ue6HTOpH - MeCTHH JIHU:a (npHXO.UHO

pa3XO.UHH n03HUHH)

ITpH Kpa)l(6a c HeycrnHoBeH H3BopnmTerr

/(e6um CMemKa 9289 ,,,[{pyrH ,lle6HTOpH no ycrrOBHH B3eMaHHX"

Kpei>um cMem«a 9981 ,,KopecnoH,UHparn.a cMeTKa 3a 3a;::i:6arraHCOBH aKTHBH"

ITpH ycrnHosxsaHe Ha H3Bopnnnenx Ha Kpa)l(6arn

/(e6um CMemKa 9981 ,,KopecnOH,UHparn.a CMeTKa 3a 3a,ll6arraHCOBH aKTHBH"

Kpei>um cMem«a 9289 ,,,[{pyrn .ue6HTOpH no ycnoBHH B3eMaHHx"

6.4. ITpH 6paKysaHe Ha ,[{MA

/(e6um CMemKa 6992 ,,HaMarreHHe Ha HeqrnHaHCOBH ,ll'bJII'OTpaHHH aKTHBH OT ,llpyrH

C'b6HTHX"

/(e6um cMem«u zp.24 - a«yMyRupana a.MapmU3at1;ua /AA/

Kpei>um om zp. 20, UJIU CMem«u zp.21, UJIU cMem«u om zp. 22

7. 0TqHTaHe Ha nOJI)":IeHH aKTHBH 3a 6e3B'b3Me3,llHO nOJI3BaHe B o6rn.HHaTa, npe,UOCTaBeHH OT

He6IO,ll)l(eTHO npe,llnpMXTMe HJIH dm3HqecKH nmi;a

19

KoraTo cpoK'bT 3a 6e3B'b3Me3,llHO rromaaHe rroKmrna oqaKaamrn: ocTanqeH )l(HBOT Ha

aKTHBa, KOHTO e rron 25 Ha crn IT.16.12.3. OT LUIC 20120041

,l(e6um CMemKa 9110 ,,qy)l(,llH ,ll'bJirOTpaH:HH aKTHBH"

Kpeoum cMemKa 9981 ,,KopecrrOH.llHpama cMeTKa 3a 3a,ll6anaHcOBH aKTHBH"

KoraTo cpoK'bT 3a 6e3B'b3Me3.llHO rrorr3BaHe rroKpHBa C'bllleCTBeHa qacT OT oqaKBaHHH

ocrnnqeH )l(HBOT Ha aKTHBa I Hail 75 Ha cTO IT.16.12.2. OT LUIC 20120041

,l(e6um CMemKU om zp. 20 ,,,lJ;'bJirOTpaHHH MaTepHaJIHH aKTHBH"

Kpeoum CMemKa 7414 ,,IlonyqeHH KaIIHTaJIOBH llOMOIUH H ,llapeH~ B HaTypa OT

CTpaHaTa.

8. 0TqHrnHe Ha arropTHH BHOCKH c LIMA, HarrpaaeHa OT o6ruHHaTa B nproacKo npy)l(ecrno

3a OTllHCBaHe Ha BJlO)l(eHHH KaTO arropTHa BHOCKa aKTHB

,l(e6um CMemKa om noozpyna 614 ,,0TqeTHa CTOHHOCT Ha rrpO,lla}leHH ,lJ;MA"

Kpeoum cMemKu zp. 20 ,,,lJ;nrrroTpaH:HH MaTepHaJIHH aKTHBH"

3a Oipa3HBaHe Ha rrpml06HTHH qmHaHCOB aKTHB - CTaTHH ce C'bCTaBH C'bC crrpaBe,llJIHBaTa

CTOHHOCT Ha arropTHHH aKTHB

,l(e6um cMemKu om noozpyna 511 ,,,lJ;Hrroae H aKuHH B rrpenrrpHHTHH B cTpaHarn"

Kpeoum cMemKa om noozpyna 713 ,,IlpHXO.llH OT rrpona)l(6H Ha 3eMH,

HHcppacTpyKTypHH o6eKTH H aKTHBH c xy,llO)l(eCTBeHa H HCTOpHqecKa CTOHHOCT"

UJlU

Kpeoum cMemKa 714 ,,IlpHXO.llH OT rrpo,lla)l(6H Ha ,ll'brrroTpaH:HH aKTHBH"

9. HaqHcJIHBaHe Ha aMOpTH3aUHH

9 .1 3a HffLIHCJU!BaHe Ha aMOpTJ.13aUIDI Ha .D:MA OT rpyna 20:

,l(e6um cMemKa 603 Pll3xoou 1a aMopmUJat<UU (6032-6036. , 6039) Kpeoum cMemKu 241 AMapmUJat<UR Ha,l(MA (2412-2416,2419)

9.2. 3a Ha'IHCmrnaHe Ha aMopn13aUIDI Ha ,n:HMA OT rpyna 21 :

,l(e6um cMemKa 6030 Pll3xoou Ja aMopmuJat<UU Ha ,l(HMA Kpeoum cMemKu 2420 AMapmuJat<UR Ha ,l(HMA

9.3. 3a Ha'lwcmrnaHe Ha aMopTmauIDI Ha ,n:MA OT rpy na 22 (np1rnara ce caMo 3a aKTHBHTe,

OT'IHTaHH no CMeTKa 2202): /(e6um c.Mem«a 6037 P<l3xoou 3a a.MopmUJat<UU na unppacmpy«mypnu o6e«mu

Kpeoum cMemKu 2427 AMapmUJat<wi Ha umppacmpyKmypHu o6eKmu

20

3eMHTe, BKmoqnTeJIHO ropn H TpaiiHH HaCa)I(;:i:eHmI /TiapKOBe, rpa;:i:HHH H ;:i:p./,

HH<ppacTpyKTYPHH o6eKTH /TI'hTHIIJ;a, YJIHIJ;H, MOCTOBe H ;:i:p./, aKTHBHTe c HCTopnqecKa H

XYJJ:O)I(eCTBeHa CTOHHOCT /TiaMeTHHI.J;H, My3eHHH eKCTIOHaTH, KHHrH B 6n6JIHOTeKM H ;:i:p./ c

H3KJIIOqeHHe Ha rrpnJie)l(a:rn;nTe K'hM crpa.n:n H CbOpb)l(eHmI 3eMH, ;:i:a ce KaIIHTaJIH3HpaT

/TipH3HaBaT 6arraHCOBO/ B OT'IeTHa rpyrra ,,~yrn CMeTKH H ;:i:eHHOCTH". 3a nerrTa ce H3TIOJI3BaT

CMeTKH OT rpyrra 22 ha He3aBnprneHH o6eKTH - CMeTKH OT rro;:i:rpyrra 207/ H CMeTKa 7609 ,,KopeKTHB 3a KaITHTaJIH3HpaHH aKTHBH B oTqeTHa rpyna ,,~yrn CMeTKH H ;:i:eHHOCTH".

CTioMeHaTHTe no-rope aKTHBH ce H3TIHCBaT Ha pa3xo;:i: TIPH TIDCHOTO Tipn;:i:o6nBaHe B

OT'IeTHa rpyTia ,,EIO;:i:)l(eT" n ,,CEC" IMC 14 OT 30.12.2013 r. Ha M<D/

0TqeTHa rpyna ,,liIOll:>KeT" I ,,CEC"

J(e6um c.1ttem1<.u om noi>zpynu 607 16075-60791 Kpei>um c.1ttem1<.u pa30eJl 4,, CMeTKH 3a pa3qeTn - B3eMattmr n 3a;:i:'hJI)l(eHm1"

UJlU

Kpei>um c.1ttem1<.u zp.50 ,,ITapnqHn cpe;:i:cTBa"

UJlU

Kpei>um CMemKa zp. 74 ,,ITOMO:W:H H ;:i:apeHmI OT CTpaHaTa H qy)l(6H:Ha"

0TqeTHa rpyna ,,llCll"

J(e6um CMemKa 2202 ,,MmppaCTPYKTYPHH o6eKTH"

Kpei>um c.1ttem1<.a 7609 ,,KopeKTHB 3a KaTIHTarrmnpaHH aKTHBH B oTqeTHa rpyna ,,~yrn CMeTKH H ;:i:eHHOCTH"

ITpexBnpmrne Ha He3aBnprneHo cTponTeJICTBO

J(e6um CMemKa 2071,, He3aBbpllleHO CTpOHTeJICTBO, npOH3BOJJ:CTBO H OCHOBeH peMOHT

Kpei>um c.1ttem1<.a 7609 ,,KopeKTHB 3a KannTarrmnpaHn aKTHBH B oTqeTHa rpyrra

B.MATEPHA~HH3AITACH

CTOKOBO-MaTepHaJIHH 3anacn ca KpaTKOTpaHHH MaTepHaJIHH aKTHBH no;:i: <PopMaTa Ha

MaTepHarrH, TipH;:i:o6nTH qpe3 TioKyrrKa. To3n pa3xo;:i: ce oTqnTa KaTo TeKy:rn; 3a Tieptto.n:a, Tipe3

KOHTO e H3B'hpllleH.

CToKOBO-MaTepHaJIHH 3arracH ce onemrnaT TIO ;:i:ocTaBHa CTOHHOCT, K05ITO BKJIIOqBa

pa3XOJJ:H:Te TIO 3aKYIIYBaHeTO. TnproBCKaTa OTCT'hITKa H ;:i:pym TIOJJ:06HH KOMTIOHeHTH ce

TipHcTia;:i:aT TIPH orrpe;:i:eJI5IHe Ha pa3XOJJ:HTe 3a TIOKynKa.

B u;eHaTa Ha rrpn;:i:o6nBaHe He ce BKJIIOqBaT CKJia;:I:OBH pa3xo;:i:n, a;:I:MHHHCTpaTHBHH

pa3xo;:i:H, <PnHaHcOBH pa3xo;:i:n n H3BnHpe;:i:Hn pa3xo;:i:n. Te3n pa3xo;:i:n ce oTqnrnT KaTo TeKy:rn;n

pa3xo.n:n 3a Tiepno;:i:a, npe3 KOHTO ca H3BnprneHn. MaTepttarrnTe ce OT'IHTaT KOJIMqecTBeHo n

CTOHHOCTHO TIO TiapTHJJ:ll, MQfl H CKJia;:I:OBe.

ITpn H3TIHCBaHe Ha CTponTeJIHH MaTepttarrn ce C'hCTaB5I TIPOTOKOJI, B KOHTO ce orrHcBa

K'h;:i:e, 3a KOH o6eKT ca BJIO)l(eHH MaTepnarrHTe, c TIO;:i:rrnc Ha TeXHHqecKo rrnne, y;:i:ocTOBep5IBa:w;o

KOJIH'IeCTBOTO H KaqecTBOTO Ha H3B'hpllleHaTa pa6oTa.

21

,[J;ocTaBKaTa Ha rop1rna 3a OTOIIJiemre ce H3Bnpurna cnrnacHo rrpose.n:eHa rrpoue.n:ypa rro

3aKOHa 3a o6ruecTBeHHTe rropnqKH OT 06JUHHaTa, Ha OCHOBaHHe CKJIIoqeHH .n:orosopH H aHeKCH.

3rurBKHTe K'hM .D:OCTaBqHKa ce rrpaB5IT ueHTpaJIHO OT HMeTo Ha 06IUHHaTa, C'hrJiaCHO IIHCMeHa

3MBKa OT pnKOBO.D:HTeJ15I Ha CbOTBeTHOTO 3BeHo, B K05ITO ce 3aIIHCBa BH.D:a Ha ropHBOTO,

KOJIHqeCTBOTO H HaJIHqge Ha 6Io.n:)l(eTeH Kpe.n;HT. fopHBOTO ce rrpHeMa rrpH HerOBOTO

rronyqaBaHe OT KOMHCH5I, Ha3HaqeHa C'hC 3arroBe.n: Ha pnKOBO.lJ:HTeJI5I Ha 3BeHOTO HJIH

yrrnJIHOMOJUeHO JIHUe, K05ITO ce IIO.lJ:IIHCBa Ha rnp6a Ha aKTypaTa H cepTHHKaTa 3a Kaqecrno.

3a 3aKyrreHHTe ropHBa 3a OTOIIJieHHe IIbpBOHaqaJIHO ce H3.D:aBa CKJia.D:OBa pa3IIHCKa H ce

3aBe)l(.n:aT no CMeTKa 30200 B'h3 OCHOBa Ha IIbpBHqHHTe .D:OKYMeHTH. 1hrrHCBaHeTO Ha pa3xo.n:a

ce H3BbpllIBa c HCKaHe /e)l(eMeceqHo/ Ha OCHOBaHHe ¢aKTHqecKH5I pa3XO.D: crrope.n: TeXHHqecKHTe

.n:aHHH Ha OTOIIJIHTeJIHHTe CbOpb)l(eHH5I /H3MepBaTeJIHH ype.n:H, pa3XO.D: Ha ropeJIKa H .n:p./.

fopHBO-CMa30qHHTe MaTepHaJIH 3a MITC ce BO.D:5IT KOJIRqecTBeHo H CTOHHOCTHO rro

MITC. B Kprur Ha BCeKH Meceu ce mrrHcsa Ha pa3xo.n: H3pa3xo.n:BaHoTo ropHBO rro HopMH Ha

rrpo6er B 3aBHCHMOCT OT H3MHHaTHTe KHJIOMeTpH rro rrnTeH JIHCT. B Kprur Ha Meceua can.n:oTo rro

CMeTKaTa IIOKa3Ba HaJIHqHOCTTa B pe3epBoapa Ha KOJIHTe.

0TqHTaHeTO Ha xpaHHTeJIHHTe rrpO.n:yKTH ce H3BbpIIrna crrope.n: T5IXHaTa crreuRHKa H

pe.n:, orrpe.n:eneH c HaCT05IIUaTa cqeTOBO.D:Ha rroJIHTHKa. CqeTOBO.lJ:HOTO oTqgTaHe ce H3Bnpurna rro

CMeTKa 30202- xpaHa, rro BH.D:OBe xpaHHTeJIHH rrpo.n:yKTH, MOJ1 H cKna.n:. Ha MOJ1 ce

rrpe.n:ocTaB5I IIO.lJ:XO.lJ:5IJUO IIOMerueHHe /cKJia.n:/ 3a CbXpaHeHHe Ha xpaHHTeJIHHTe rrpO.lJ:YKTH,

3aJUHTeH OT .n:ocnrr Ha B'hHIIIHH JIHUa, o6e3orraceHO cperuy IIO)l(apH, HaBO.D:HeHHe, o6opy.n:BaHO c

pa¢TOBe, XJia.D:HJIHHUH, ¢pH3epH H .n:pyrn rroco6H5I 3a rrpaBHJIHO CnxpaHeHHe Ha rrpo.n:yKTHTe.

BcHqKH 3aKyrreHH H 6e3B'h3Me3.D:HO rronyqaBaHH xpaHHTeJIHH rrpO.n:yKTH IIOCThIIBaT B CKJia.n;a B

rrpHC'hCTBHeTO Ha KOMHCH5I. qJieHOBeTe Ha KOMHCH51Ta ce IIO.lJ:IIHCBaT Ha rnp6a Ha ¢aKTYPHTe,

peen. Ha rrpOTOKOJia 3a 6e3B'h3Me3.D:HO IIOJiyqeHHTe rrpo.n:yKTH, qe ca rrpHeTH B CKJia.n;a.

KoMHCH5ITa e .D:JI'h)l(Ha .n:a ocTOHHOCTH rronyqeHHTe rrpo.n:yKTH rro crrpaBe.D:JIHBH ueHH, KoraTo ca

OT .n:apeHHe. MOJI H3.n;asa cKna.n:oBa pa3IIHCKa B .n:sa eK3eMIIJ15Ipa OT KoqaH /rrpe.n:sapHTeJIHo

rrpOIIIHyposaH/. TaKa o¢opMeHHTe rrnpBHqHH .D:OKYMeHTH ce rrpe.n:aBaT B cqeTOBO.D:CTBOTO. OT

CB05I CTpaHa MOJ1 BO.D:H perncnp /KapTOHH, KHHra HJIH IIOJ13Ba rrporpaMeH rrpO.D:YKTI 3a BCHqKH

rronyqeHH H rrpe.n:a.n:eHH MaTepHaJIH. CTOHHOCTHTe Ha H3IIHCaHHTe rrpo.n:yKTH ce H3qHCJI5IBa

crrope.n: rrpHeTH5I MeTo.n: I no cpe.n:Ho rrpeTerneHH MeceqHH CTOHHOCTH/. Pa3XO.lJ:'hT ce

ocqeTOBOMBa rro MeceqeH oTqeT, rrpe.n:cTaBeH B cqeTOBO.D:CTBOTO B Kprur Ha Meceua OT MOJ1.

MaTepHaJIHHTe 3arracH ce KJiacH¢HUHpaT cno6pa3HO 3aJIO)l(eHaTa KJiacH¢HKaUH5I B CEO

ITO CMeTKHTe OT rpyrra 30 ,,MaTepHaJIH, rrpo.n:yK:QH5I, CTOKH".

3010 - He3aBnpIIIeHo rrpoH3BO.lJ:CTBO

3020 - MaTepHaJIH

3030 - ITpo.n:yKIJ;H5I

3040-CTOKH

ITpH Heo6xo.n;HMOCT OT .n:orrnJIHHTeJIHa aHaJIHTHqHocT rro 610.n:)l(eTHH 3BeHa .n:a ce

H3IIOJ13Ba 5-TH H 6-TH 3HaK.

22

0CHOBHHTe cqeTOBO]lHH 3anHCBaHJUI, CBbp3aHH c MaTepmUIHHTe 3anacH /M3/ ca:

1. I1oKyrrKa Ha M3

,l(e6um c;wemKu zp.30 ,,MaTepHaJIHH 3anacH"

Kpei>um c;wemKa 4010 ,,,[J;ocTaBqH:UH B cTpaHaTa"

UJlU

Kpei>um c;wemKu om zp. 50 ,,ITapHqHH cpe.n:crna"

2. I1pH]l06HBaHe Ha M3 no CTonaHCKH HaqlfH

HaqH:cJUIBaHe Ha pa3X01lH

,l(e6um CMemKU om zp.60 ,,Pa3XO]lH no HKOHOMHqecKH eJieMeHTH

Kpei>um cMemKu zp.50 ,,ITapHqHH cpe.n:crna"

UJlU

Kpei>um cMemKa 3020 ,,MaTepHanH"

KLM Kprur Ha BCHKO TpHMeceqH:e ce ycrnHOBHBa ce6ecTOHHocrra Ha npH.n:o6HTHTe M3

no CTonaHCKH HaqHH H ce OTHaCHT KaKTO crre.n:Ba:

,l(e6um c;wemKa 3020 ,,MaTepHaJIHH 3anacH:"

Kpei>um CMemKa 6503 ,,I1pH]l06HBaHe Ha MaTepHaJIHH 3anacH no CTonaHCKH HaqHH"

I1pH HaJIHqlfe Ha He3aB'bpI.lleHO npOH3BO]lCTBO OT rrpe.n:xo.n:eH OT1IeTeH nepHOlI

,l(e6um CMemK.a 3010 ,,He3aBbpI.lleHO npOH3BO]lCTBO"

Kpei>um CMemKa 6503 ,,I1pH]l06H:BaHe Ha MaTepHaJIHH 3anacH no CTOnaHCKH HaqHH"

,l(e6um cMemKa 3020 ,,MaTepHaJIHH 3anacH:"

Kpei>um cMemKa 3010 ,,He3aBnprneHo npomBo.n:crno"

3. I1pH.n:o6HBaHe qpe3 .n:apeHHe

,l(e6um c;wemKa 3020 ,,MaTepHaJIHH 3arracH"

Kpei>um CMemKa 7413 ,,ITonyqeHH nOMOID;H H 11apeHH5l B HaTypa OT CTpaHaTa"

4. ITpeoueHKa H o6e3UeHKa Ha MaTepHaJIHH 3arracH

,l(e6um CMemKu zp.30 ,,MaTepHaJIH, IIPOllYKUHH, CTOKa"

Kpei>um cMemKa 7802 ,,ITpeoueHKa Ha M3"

23

5. Ee3B'h3Me3,n:Ho npe,n:ocTaBHHe Ha M3 OT o61Il;Irnarn Ha cplnHqecKH 1mua H He6IO,ll;:>KeTHH npe;::i;npHHTHH - no OTqeTHa CTOHHOCT

/(e6um C.M.emKa 6443 ,,TeKyrIJ;H TpaHccpepH B HaTypa 3a HecpHHaHCOBH npe.n:npHHTHH" KpeiJum C.M.emKU zp.30 ,,MaTepmum, npo;zyI<IJ;HH, CTOKH"

6. ITpe.n:ocTaBHHe Ha M3 Ha nepcoHana - npe;::i;MeTHH Harpa;::i;H no noso.n: ro;::i;MmHHHH, ro6m1eM H ;::i;p.no.n:o6HH ce OTqHTaT KaTO pa3XO)l;H 3a Bb3Harpa)l{)l;eHHH Ha nepcOHaJia H KaTO npHXO)l;H OT npo.n:a)l{6H

/(e6um c.M.em«a 6049 ,,Pa3xo.n:M 3a B'h3Harpa)l{)];eHHH Ha nepcoHana B Harypa" KpeiJum C.M.emKU zp. 711 ,,I1pHXO)l;H OT npo.n:a)l{6H Ha yc.rryrH, CTOKH H npo.n:yKUHH"

KpeiJum c.M.emKa 4511 ,,Pa3qeTH 3a MC"

/(e6um c.M.emKu om noiJzpynu 611 ,,0TqeTHa CTOMHOCT Ha npo;::i;a;::i;eHH MaTepmurnM

3anacM" KpeiJum c.M.emKu om zpyna 30 ,,MaTepHanH, npo.n:yKUHH, cToKa"

7. 0TqHTaHe Ha M3 KaTO pa3XO)l;H 3a MaTepHaJIH - KOraTO ce npe.n:ocTaBHT Ha nepCOHaJia 3a ueJIHTe Ha .n:e:HHOCTTa Ha 06IUHHaTa /pa6oTHO 0611eKJIO, xpaHa npH pa6oTa BbB spe;::i;HH

yen. H .n:p./

/(e6um c.M.emKa 6012 ,,Pa3xo;::i;H 3a xpaHa"

UJlU

/(e6um C.M.emKa 6015 ,,Pa3XO)l;H 3a nocTeJieH HHBeHTap H pa60THO 0611eKJIO"

KpeiJum c.M.emKa 3020 ,,MaTepManH"

8.EpaKysaHe Ha M3

/(e6um C.M.emKa 6993 ,,HaManeHHe Ha M3 OT .n:pyrH Cb6HTHH" KpeiJum c.M.emKu om zp.30 ,,MaTepManH, npO.n:yKUHH, CTOKH"

9. QcqeTOBO)l;HBaHe Ha JIHnCH Ha M3

l13nHCBaHe Ha JIHnCaTa

/(e6um c.M.emKa 6993 ,,HaManeHHe Ha M3 OT .n:pyrH co6HTHH"

KpeiJum cMemKu om zp.30 ,,MaTepManH, npo.n:yKuHH, CTOKH"

ITepcoHmlmuHpaHe B3eMaHeTO OT BHHOBHOTO MOJI - c no-BHCOKaTa OT )l;BeTe CTOHHOCTH

Ha nMncsaruMTe M3 - oTqeTHaTa, no KOHTO e 3ase;::i;eH HJIH HerosaTa cnpase;::i;nMBa CTOHHOCT

/(e6um C.M.emKa 4213 ,,B3eMaHHH OT pa6oTHHUH, CJIY)l(HTeJIH H .n:pyr nepcoHaJI - MeCTHH

JIHI.J;a"

Hllu /(e6um c.M.emKa 4261 ,, B3eMaHHH OT no;::i;oTqeTHH MeCTHH JIMua"

24

Hnu J(e6um CMem1<.a 4887 ,,B3eMaHmI OT .npyrn .ne6HTOpH - MeCTHH nm.i;a (npHXO,llHO-pa3XO,llHH

n03HIJ;HH)

Kpei>um CMem1<.a 7198 ,,ITpHXO,llH OT HeycTOHKH, HaqeTH H o6e3m:eTeHmI"

ITpH BHacsrne Ha CTOH:Hocrra Ha nm1caTa

J(e6um cMem1<.u zp.50 ,,ITapHqHH cpe.ncTBa"

Kpei>um cMem1<.a 4213 ,,B3eMaHHSI OT pa6oTHHU:H, cny:>KHTenH H .npyr nepcoHan -

MeCTHH nHu;a"

UJlU

Kpei>um cMem1<.a 4261 ,, B3eMaHHSI OT no.noTqeTHH MeCTHH nHu;a"

UJlU

Kpei>um cMem1<.a 4887 ,,B3eMaHHSI OT .npyrH .ne6HTOpH - MeCTHH nHu;a (npHXO,llHO

pa3XO.llHH n03HIJ;HH)

ITpH Kpa)K6a c HeycrnHoBeH H3BbpIIrnTen

J(e6um cMem1<.a 9289 ,,~yrn .ne6HTOpH no ycnoBHH B3eMaHHsi:"

Kpei>um cMem1<.a 9981 ,,KopecnOH,llHpama cMeTKa 3a 3a.n6anaHCOBH aKTHBH"

ITpH ycrnHOBSJ:BaHe Ha H3BbpnmTensi: Ha Kpa)K6arn

J(e6um CMem1<.a 9981 ,,KopecnOH,llHpama CMeTKa 3a 3a)J.6anaHCOBH aKTHBH"

Kpei>um CMem1<.a 9289 ,,,[I;pyrH .ne6HTOpH no ycnoBHH B3eMaHHsi:"

3a Bno:>KeHHTe B ynoTpe6a M3 npe3 oTqeTHaTa ro.nHHa

J(e6um cMem1<.u om noi>zpyna 601 Pa3XO.llH 3a MaTepHanH

Kpei>um cMem1<.u om zp.30 ,,MaTepHanH, npo.nyKu;m1, CTOKH"

J(e6um CMem1<.a 6993 HaManeHHe Ha M3 OT .npyrH c'h6HTHSI

Kpei>um cMem1<.u om zp.30 ,,MaTepHanH, npo.nyKU:HSI, CTOKH"

3a u:enHTe Ha KOHTpona H oTqeTHocrra Ha MOJI HSIKOH OT H3nHcaHHTe Ha pa3xo.n

MaTepHanH MOraT .na ce 3aBe,llaT 3a.n6anaHCOBH no CMeTKH 9909 ,,~yrn aKTHBH B ynoTpe6a,

H3nHCaHH Ha pa3xo.n".

25

VIII. B3EMAHIDI H 3A)..J;'bJDKEHIDI

B3eMamu1Ta Ii 3a,llnJDKeHH51Ta ce OTl.J:HTaT no CTOHHOCTTa Ha opHrHHaJIHaTa cpaKTypa.

Cnll(HTe B'b3HHKHaJIH B l.J:Y)K,llecTpaHHa BaJiyTa ce BIIHCBaT B rresa KaTo ce npttpaBH51Ba c

ueHTPaJieH Kypc KnM ,llaTaTa Ha c,llerrKaTa. B KpM Ha sceKH Meceu ce H3Bnprnasa npeoueHKa Ha

napHl.J:HHTe cpe,llCTBa B l.J:Y)K,llecTpaHHa BaJiyTa. Kypcosarn pa3IIHKa ce npH3HaBa KaTo TeKym

cpHHaHCOB npHXO,ll liJili TeKyrn cpHHaHCOB pa3XO,ll.

B3eMaHH51Ta Ii 3a.[('bJI)l{eHli51Ta ce OTl.J:liTaT no CHHTeTHl.J:HH Ii aHaJIHTHl.J:HH cMeTKH no

KOHTpareHTli OT liH,llliBli.[(yaJIHli51 CMeTKOnJiaH Ha o6Il(HHaTa, K051TO e Cn06pa3eH C'bC 3aJIO)l{eHHTe

xapaKTepHCTHKH Ha cMeTKHTe B CEO - pa3,llerr 4. 3a npaBHJIHOTO 3aBe)l{,llaHe Ha pa3l.J:eTHHTe B3aliMOOTHOIIIeHli51 c ,llOCTaBl.J:liUli, 3a ,lla ce

CI1a3Ba npHHQHIIa 3aJIO)l{eH B l.J:JI.4 OT 3C ,llOCTaBKHTe ce 3aBe)l{,llaT no pe,ll Ha T51XHOTO

B'b3HliKBaHe, He3aBHCliMO OT li3nrramaHeTO Ha 3a,ll'bJI)l{eHHeTO.

E)l{eMecel.J:HO, crre,ll npHKJIIOl.J:BaHe Ha OTl.J:eTHH51 nepHO.ll, ocTaThQHTe no cMeTKHTe 3a

pa3l.leTH ce no,llrraraT Ha aHaJIH3 Ii YTOl.J:H51BaHe c uerr T51XHOTO csoespeMeHHO ype)l{.[(aHe.

OcHOBHHTe cl.J:eTOBO.llHH onepauHH ca:

1. B3EMAHIDI

Hal.J:HcrreHHe Ha B3eMaHH51

/(e6um cMem1<u zp.41 KrrHeHTH

Kpeoum cMem«u om pa30e!l 7 Kpeoum cMem1<a 4511Pa3l.J:eTH3a ,llaHnK ,llo6aseHa CTOHHOCT

/(e6um cMem1<a 5013 TeKyrnH 6aHKOBH cMeTKH B rresose §24-00, §27-00, §28-00, §36-19 Kpeoum cMem«u zp.41 KrrHeHTH

Hal.J:HCJieHHe JIHXBH OT npocpo'-leHH B3eMaHH51

/(e6um CMemKa 4871 Hal.J:HCJieHH JiliXBli Bnpxy .llPYrH B3eMaHH51 OT MeCTHli JIHQa

UJIU

/(e6um cMem1<a 4872 Hal.J:HCJieHH JIHXBH Bnpxy ,llpyrH B3eMaHH51 OT l.J:Y)K,llecTpaHHH rrHua

Kpeoum om noozpyna 72 7 ITpttXO.llH oT rrHXBH

c nOCThnliJIHTe npHXO,llli OT JiliXBli

/(e6um cMem1<u om zp.50 ITapHl.IHH cpe,llCTBa § 24-19 Kpeoum cMemKa 4871 Hal.J:licrreHH rrHXBH Bnpxy ,llpyrH B3eMaHH51 OT MeCTHH rrHua

UJIU

Kpeoum cMem1<a 4872 Hal.J:licrreHH JIHXBH Bnpxy ;::i;pyn1 B3eMaHH51 oT l.J:Y)K;::i;ecTpaHHII

26

nttu;a

2. 3A,11;1>JDKEHIDI

,l(e6um cMem«u om zp.20,21,22,30, 4020 ,l(e6um cMemKa 4020 (cbc 3HaK ,,-,, rrptt rrpttcrra;::i:aHe Ha aBaHc)

,l(e6um CMemKa 4511p33qen13a ;::i:aHbK ;::i:o6aBeHa CTOHHOCT

Kpeoum cMem«u zp.40 ,[(ocrnBqm.i;tt

,l(e6um cMemKu zp. 40 ,[(ocrnBqm.i;tt

Kpeoum cMem«u zp. 50 ITapttqHH cpe;::i:crna §52-00, §53-00, §10-00

,l(e6um CMemKa 6095 Pa.3XOJJ:ll 3a caHKl(llll ll HeycTOHKll B CTpaHaTa

Kpeoum cMem«a 4877 HaqttcneHH nHXBH Bbpxy ;::i:pyrtt 3a;::i:bn)l(eHmr KbM MeCTHH

Pa.3rrnamaHe Ha nHXBHTe rro rrpocpoqeHH 3a;::i:bn)l(eHmr

,l(e6um cMem«a 4877 HaqttcneHH nHXBH Bbpxy ;::i:pyrtt 3aJJ:bn)l(eHmI KbM MeCTHH nmi:a

Kpeoum cMem«u zp.50 ITapttqHH cpe;::i:crna § 10-92

IX. TIPOBH3HH H HA qff CJIEHH PA3XO)J;H

1. HaqucJIHBaHe B KpaH Ha ro}J;HHaTa JJ:ODbJIHHTeJIHO npoBH3HH 3a 3a}J;bJI~eHHH.

B Kpa5I Ha ro;::i:ttHaTa ce H3Bbpnrna npevzeo Ha HaqJicneHHTe (ttnll HeHaqttcneHH)

rrpOBH3llll, KaTO rrpll He06XOJ:{llMOCT Ul:XHaTa on:eHKa ce KOpllrttpa c pa.3nHKaTa, K051TO ce oTqJITa

KaTo rrpoM51Ha B rrptt6nH3HTenHaTa cqeToso;::i:Ha on:eHKa, a He KaTo rrpeon:eHKa (1-1anpUMep rapaHU:HOHHO o6cny)l(BaHe ).

ITpoBH3H51 ce npUJHa6a, KoraTo ca H3IIbnHeHH cne;::i:HttTe KpttTepttR:

- o6mttHaTa Hnll ;::i:pyro 6IOJ:{)l(eTHO rrpe;::i:rrpH51Tlle llMa rrpaBHO HnH KOHCTpyKTHBHO

3a):{bJDKeHIIe, KaTO pe3ynTaT OT MllHMH Cb6HTll51 KbM ;::i:aTaTa Ha ll3rOTB51He Ha 6anaHca;

- HMa Bep051THOCT 3a rroraC51BaHe Ha 3a):{bn)l(eHHeTO ;::i:a 6b;::i:e Heo6XOJ:{llM rrapttqeH IlOTOK

OT pecypcR, BKnIOqBalllll HKOHOMllqecKH ll3fOJJ:ll;

- MO)l(e ;::i:a 6w:i:e HarrpaBeHa Ha;::i:e)l(;::i:Ha on:eHKa Ha pa.3Mepa Ha 3a;::i:bn)l(eHReTO.

ITpR nRrrca Ha e;::i:RH OT KpttTepttttTe rrpoBll3H51 He ce rrpH3HaBa. Pa.3MepbT Ha rrptt3HaTaTa

rrpOBll3H51 Tp516Ba ;::i:a 6b;::i:e HaH:-;::i:o6paTa rrpR6nH3HTenHa on:eHKa Ha pa.3XOJ:{llTe, He06XOJ:{HMH 3a

IIOKpHBaHe Ha TeKylllOTO 3a):{bn)l(eHHe KbM ;::i:aTaTa Ha CbCTaB51He Ha 6anaHca.

He ce npoBUJupam: 6aoeU(u pa3xoou 3a ne11cuu, cou,uaJ111u noMOU(U u o6e3U(eme11ua, 30pa6HOOCUZypumeJIHU llJlQU(QllUR.

27

C)'MIITe 3a rapam~HOHHO 06cny:1IrnaHe Ha rrpo,n;a,n:eHHTe OT 610,n;)J(eTHOTO rrpe,n;rrpmITHe

CTOKH H YCJIYTH ce TpeTHpaT KaTO rrpoBH3HX H ce HaqHC~BaT KaTO pa3XO,U B MOMeHTa Ha

rrpo,n;a)J(6arn.

IIpH Ha11ucJZR6aHe Ha npo6U3UR 1a 1aOoJZJ1CeHua: (T. 37.9 OT MC NQ 20 oT14.12.2004 r.

Ha M<l>): 3a rrpOBH3~, HaqHcJieHa KaTO meKyU( pa3XOO:

J(e6um c.MemKa 6791 Pa3xo,n;H 3a rrpOBH3HH 3a ,n;pyrH 3a,n;'bJI)J(eHHX

Kpeoum c.MemKa 4940 IIpoBH3HH 3a ,n;pyrn 3a,n;'bJI)J(eHHx

3a rrpoBH3~, HaqHcJieHa B ueHama Ha npuoo6u6aHe Ha 6anaHcoso rrpH3HaT aKTHB:

J(e6um c.MemKu om zp.20,21,22 u 30 Kpeoum c.MemKa 4940 ITpoBH3HH 3a ,n;pyrH 3a,n;'bJI)J(eH~

3a rrpOBH3HX, HaqffCJieHa B ueHaTa Ha rrpH,n;o6HBaHe 3a aKTHBHTe, KOHTO Ce H3IIHCBaT KaTO

pa3XO,ll rrpH rnXHOTO rrpH,n;06HBaHe

Pe6um C.MemKU noozpyna 607 HaeMH H HeKaIIHTaJIH3HpaHH pa3XO,UH 3a

HHcppacTpyKTYPHH o6eKTH, 3eMX H aKTHBH c xy,UO)J(eCTBeHa H

HCTOpHqecKa CTOHHOCT

Kpeoum c.MemKa 4940 ITpoBH3HH 3a ,n;pyrH 3a,n;'bJI)J(eHHx

B KP~ Ha ro.llHHaTa, aKo rrpH rrperJie,lla Ha oueHKaTa Ha rrpoBH3HXTa ce ycTaHOBH, qe TX

Ha.MQJlR6a: HaqHcJieHaTa rrpoBH3HX Ce cmopHupa H Ce HaqffC~BaT TeKVIUHTe pa3XO,llH no

C'bOTBeTHHTe HKOHOMHqecKH eJieMeHTH:

C oTqeTnaTa cToiiuocT Ha rrpoBH3~Ta:

/{e6um c.MemKa 4940 IIpoBH3HH 3a ,llpyrn 3a,ll'hJI)J(eHHX

Kpeoum c.MemKa 6799 CrnpHHpaHH rrpoBH3HH 3a ,llpyrn 3a,ll'bJI)J(eHHX

c onpeAeJJeHHSI pa3Mep Ha TeKym;HTe pa3XO,UH:

/{e6um c.MemKu om pa1oeJ1 6 CMeTKH 3a pa3XO,llH

Kpeoum c.MemKu om pa1oeJ1 4 CMeTKH 3a pa3qeTH - B3eMaHHX H 3a,ll'hJI)J(eHHx

UJlU

/{e6um c.MemKa 4940 ITpoBH3HH 3a ,llpyrH 3a,ll'bJI)J(eHHX

Kpeoum c.MemKu OT pa3,n;enH 2, 3 UJlU

/{e6um c.MemKa 4940 ITpoBH3HH 3a ,llpyrH 3a,ll'bJI)J(eHHX

Kpeoum C.Mem1<u om noozpyna 607 HaeMH H HeKaIIHTaJIH3HpaHH pa3XO,UH 3a

HHcppaCTPYKTYPHH o6eKTH, 3eMX H aKTHBH c xy,llO)J(eCTBeHa H HCTOpHqecKa CTOHHOCT

28

ITpH cmopnupane c1!eToso.z:i;HaTa crnTmI e cnmara, KaKTO rrpH Ha.Ma.JieH.He:

,4e6um cMem«a 4940 ITposmHH 3a .z:i;pyrH 3aLI;bJDKeHmI

Kpeoum cMem«a 6799 CTopHHpaHH rrpoBH3HH 3a .upyrn 3aLI;bJDKeHH5l

Ha1I.HcrurnaHe Ha cpaKTH1IeCKHTe pa3XO.UH

,4e6um cMemKu pa30ell 6 CMeTKH 3a pa3XOJlH

Kpeoum cMem«u pa30ell 4 CMeTKH 3a pa31IeTH - B3eMaHH5l H 3a.z:i;'hmKeHH5l

2. Ha'IHCJIHBaHe Ha nposmuH 3a B3eMaHHH (T. 36.2 OT MC .N'2 20 OT 14.12.2004 r. Ha M<l>)

ITpoBH3H5I 3a B3eMaHe ce Ha1IHClliIBa B KpM Ha ro.z:i;HHaTa no rrpe.z:i;ocTaBeHH OT o6IUHHaTa

3aeMH, asaHCH, rrpo.z:i;a)K6H H .z:i;pyrH pa31IeTH. Te rro.z:i;Jie)KaT Ha rrpoBH3HpaHe rrpH crra3BaHe Ha

H5IKOH rrpaB.HJia:

- orrpe.z:i;elliIHe Ha uHoueuoyam-ta npo6U3U5l 3a BC5IKO B3eMaHe - rrpHnara ce rro.z:i;xo.z:i;a 3a

HH]llfBHJlYa.JIHa rrpOBH3H5l, KaTO CbIUHTe ce KJiacmpm.i:HpaT B TPH rpyrrH:

= TPY.UHO cb6HpaeMH B3eMaHHe - cne.z:i; H3TH1IaHe Ha 90 JlHH cne.z:i; KpaliHH5l cpoK Ha

rroraC5IBaHe, crrpOBH3lf5l 20% OT HOMHHa.JIHaTa CTOHHOCT Ha B3eMaHH5ITa;

= HeCb6.HpaeMH B3eMaHH5l - CJie]l H3TH1IaHe Ha 180 JlHH - c rrpoBH3lf5l 50%; = 6e3Ha]le)K]lHH B3eMaHH5l c rrpoBH3lf5l 100%

- orrpe.z:i;elliIHe Ha o6uta npoeu3U5l KaTo r:vrno 3a rpyrra B3eMaHH5l (HanpUMep 3a B3eMaHH5l

OT peryllilpHH rrpo.z:i;a)K6lf Ha 3Ha1IHTeJieH 6poli KJIHeHTH, 3a KOHTO MO)Ke .z:i;a ce orrpe.z:i;eJIH

rrpOBH3lf5ITa Ha 6a3a rrpoueHT OT rrpo.z:i;a)K6.HTe HJIH o6mara CTOHHOCT);

]lBaTa IIO]lXO]la MOraT ]la Ce IIpHJiaraT eOH06peMeHHO IIpH YCJIOBHe, qe TOBa CTaBa

CHCTeMaTH1IHO If IIOCJie]lOBaTeJIHo;

0TIIHCBaHeTO Ha CbOTBeTHaTa qacT OT HeCb6.HpaeMHTe B3eMaHH5l, 3a CMeTKa Ha

Ha1IHCJieH.HTe 3a T5IX rrpOBH3lflf ce H3Bbpnrna rrpH H3TeKbJI .z:i;aBHOCTeH cpoK, rrpe,n;BH,lJ;eH B

HOpMaTHBHHTe aKTOBe, HJIH rrpH Ha.JIH1IHeTO Ha .z:i;pyrH OCHOBaHH5l 3a oueHKa Ha B3eMaHH5ITa KaTO

6e3Ha]le)K]lHH cne.z:i; B3eTo PerneHHe Ha 06IUHHCKH CbBeT.

Ha1IHCJI5IBaHeTo Ha rrpoBH3H5ITa ce orrpe.z:i;ellil B rrpoueHT OT o6mara (HOMHHa.JIHa)

CTOHHOCT Ha B3eMaHeTO.

OcHOBHHTe C1IeTOBOJlHH 3aIIHCBaHH5l, CBbp3aHH c rrpOBH3HpaHe Ha B3eMaHH5ITa ca cne.z:i;HHTe:

Ha1IHClliIBaHe Ha rrpoBH3HH Ha B3eMaHH5l cbc CbOTBeTHH5l rrpoueHT 06e3ueHKa

,4e6um CMemKU om noozpyna 671Pa3XO]l3a rrpOBH3lflf 3a B3eMaHH5l

Kpeoum cMem«u om noozpynu 491ITpoBH3HH3a B3eMaHH5l

CTopHHpaHe Ha rrpoBH3HpaHHTe B3eMaHH5l KoraTo ca cb6epaT HJIH KaTo rrpeMHHaBaT OT

eJlHa rpyrra B .z:i;pyra

,4e6um CMemKU om noozpyna 491ITpOBH3lflf3a B3eMaHH5l

Kpeoum CMemKU om noozpyna 672 CTopmrpam1 rrpoBH3HH 3a B3eMaHmI

29

Onn1csaHe Ha HOMHHaJIHaTa CTOHHOCT Ha B3eMaHeTo

J(e6um CMemKU om noozpynu 691 OnrncaHH JlpyrH B3eMaHIUI

Kpeoum cMemKu om noozpynu pa30en 4 B qacrn Ha B3eMaHmrrn

3. ffaqHCJIHBaue ua pa1xo.1J;H 1a npoBH3HH ua nepcouaJia, no peJJ;a ua T. 19 OT ,lI)J,C .N"!.! 20 OT 14.12.2004 r. ua Mel>

B KpM Ha ronHHaTa 06IUHHa CmrncTpa H BCH~H BTopocTeneHHH pa3nopenHTeJIH

H3BnpnrnaT aHaJIH3 Ha HeH3IIOJI3BaHHTe OTIIYCKH, BKJIIOqHTeJIHO H Ha npHIIa]laIIJ,HTe ce

OCHrypHTeJIHHTe BHOCKH 3a CMeTKa Ha pa60TO]laTemr: B3eMaT ce npe)J,BHJl o6xsarn Ha

OTnycKHTe; pa3Mepa Ha 3annaTHTe; ]lJI'b)l(HOCTHTe; 6poH Ha HeH3nomsaHHTe JlHH B oTnycK H

JlpyrH nOKa3aTeJIH.

ITpH HaqlfCJU£BaHe Ha pa3XOJlHTe

J(e6um cMemKu 6047 Pa3XOJlH 3a npoBH3HH Ha nepcoHaJI

Kpeoum cMemKa 4230 ITpoBH3HH 3a 6nJleIUH nnamaHHH K'bM nepcoHaJia

B HaqaJIOTO Ha cnensamarn rQ]lHHa npOBH3HpaHaTa C)'Ma ce CTOpHHpa H3UHJIO H

HaBe]lH'b)I(:

J(e6um cMemKa 4230 ITpoBH3HH 3a 6nJleIUH nnamaHHH K'bM nepcoHaJia

Kpeoum cMemKa 6048 CTOpHHpaHH pa3XOJlH 3a npoBH3HH Ha nepcoHaJI

CMeTKH 604 7 H 6048 ce npHKmoqsaT no o6IIJ,HH peJl enc cMeTKHTe OT no)J,rpyrra 120 "l13MeHeHHe Ha HeTHHTe aKTHBH 3a nepHO)J,a".

4. ffaqHCJIHBaue ua npHXOJJ;H H pa1xo.1J;H B KpaH ua oTqeTnaTa roJJ;HHa no peJJ;a ua T.

49 OT ,lI)J,C .N!! 20 OT 14.12.2004 r. ua Mel>

3a C'bOTBeTHaTa rO]lHHa cnensa na ce HaqHCJUlT pa3XO]lHTe 3a OTOnJieHHe, en.eHeprHH,

BO]la, Tene¢oH, HaeMH H Jlp. , He3aBHCHMO, qe ¢aKTypHTe OT ]lOCTaBqHUHTe Ca H3)1,a}leHH C ,[(aTa -

cnensamaTa oTqeTHa rO]lHHa. AHaJIOrHqHo, cne,[(Ba ,[(a ce OTHecaT KaTo npHXO.[(H, CYMHTe,

npHna,[(aIIJ,H ce 3a OTqeTHaTa rQ,[(HHa (HaIIpHMep npHXOJlH OT HaeMH 3a M. ,[(eKeMBpH, IIJiaTHMH

npe3 M. HHyapH). B Ta3H Bpb3Ka, oTqHTaHeTO Ha Te3H pa3XO,[(H H npHXO]lH 3a ,[(BeTe oTqeTHH

rQ,[(HHH ce H3Bbpurna no CJie)J,HHH HaqHH:

HaqlfcmrsaHe Ha pa3XOJlH B orqeTHaTa roJlHHa:

J(e6um CMemKU OT pa3JJ;eJI 6- CMeTKH 3a pa3XO,[(H

Kpeoum cMemKa 4971 KopeKTHB 3a 3a]l'bJI)l(eHHH K'hM nocTasqm~H-MeCTHH JIHUa

UJlU

Kpeoum cMemKa 4972 KopeKTHB 3a 3a.[('bJI)l(eHHH K'hM .[(ocrnsqHUH-qy)l(.[(eCTpaHHH JIHUa

30

HaqHcmrnaHe Ha rrpHXO.llH B oTqeTHaTa rD.llHHa:

J(e6um cMem«a 4961KopeKTHB3a B3eMaHHX OT MecTHH 1rnua

J1JZU

J(e6um cMemKa 4962 KopeKTHB 3a B3eMaHHX OT lJ)')l(,llecTpaHHH 1rnua

Kpeoum cMemKa om pll3oen 7-cMeTKH 3a rrpHXO.llH

B HaqarroTo Ha cneJlBamaTa cqeTOBO.llHa ronHHa ce cncTaBxT CTOpHo orrepaUHH enc cnmaTa

CTOHHOCT, CJie,ll KOeTO C}'MHTe ce OTHaC5IT no C'bOTBeTHHTe pa3qeTHH CMeTKH crropen ecTeCTBOTO

Ha pa3XO,lla H BH,lla Ha ,llOCTaBqH:Ka!Kpe,llHTOpa:

J(e6um CMemKa pa3,llCJI 6 - CMeTKH 3a pa3XO,llH

J(e6um cMem«a 4511 Pa3qeTH 3a ,z:v:~c

Kpeoum CMemKa 4010 3a,ll'bJI)l(eHH5I K'bM ,llOCTaBqHUH B CTpaHaTa

5. KopeKTHB 3a noMOIUH H i:i;apeHHH no pei:i;a Ha T. 22 OT MC .N!! 14 OT 30.12.2013 r.

Ha M<l>

B Kpax Ha ro,llHHaTa cnenBa na ce ycTaHOBH C}'MaTa Ha HeycBoeHHTe rrpHXO.llH OT

IIOMOmH H napeHH5I, oTqeTeHH rrpe3 fO,llHHaTa KaTO rrpHXO,ll no CMeTKH OT rpyrra 74 ,,IlOMOIUH H

napeHH5I OT CTpaHaTa H 1I)')l(6H:Ha" H na ce B3eMaT CJie,llHHTe cqeTOBO,llHH 3aIIHCBamrn:

3a TeKymaTa rD.llHHa

J(e6um CMemKa 740- KopeKTHB Ha rrpHXO,llHTe OT IIOMOIUH H napeHH5I

Kpeoum cMem«a 4989 KopeKTHB 3a HeyCBoeHH rroMOIUH H napeHH5I

Cne.zlBamaTa oTqeTHa ronHHa ce rrpaBH 3arrHcBaHe c ,,qepBeHo cTopHo" enc cnmaTa

CTOHHOCT Ha rrpe,llXO,llHOTO 3aIIHCBaHe.

X. QTqHTAHE HA IlAPHqHHTE CPE~CTBA B ~EBA H BA~YTA H <l>HHAHCOBH AKTHBH

CnrnacHo C6Il rrapHqHHTe cpencrna B Kacarn Ha 6IO,ll)l(eTHHTe rrpenrrpH5ITH5I ce oTqHTaT

rro cMeTKa 5011 I B neBa! HJIH 5012 IBnB BarryTa!, a rrapHqHHTe cpencrna 6aHKarn rro cMeTKa

5013 I B neBa/ HJIH 5014 /BnB BarrYTa!.

OrrpeneAA ce ,llHeBeH KacoB JIHMHT no 7 000 JIB.

IlpH opraHH3aUH5I Ha oTqeTHOCTTa Ha rrapH:qHH:Te cpe,llCTBa ce OCHrypxBa H3II'bJIHeHH:e Ha

6IO,ll)l(eTa rro mrnqHHUH - rrpHXO,llHH rraparpaqm H rronrraparpaqm H rro pa3XO,llH - rro pa3XO.llHH

rraparpaqm H rronrraparpaqm rro EEK.

06IUH:HaTa OTqH:Ta CBOXTa ,lleHHOCT B JieBa. neBOBHTe rrapH:qHH cpe,llCTBa Ce IIOCOqBaT B'bB

HHaHCOBHTe oTqeTH no HOMHHaJIHaTa HM CTOHHOCT.

IlpH rrpHno6H:BaHe Ha lJ)')l(,llecTpaHHa BarryTa ce 3arrpHxo)l(,llaBa B neBa rro ueHa Ha

rrpHno6HBaHe, KaTo ce rrpHnara o6MeHHH5I Kypc Ha EHE K'hM narn Ha cnenKarn.

BarryTHHTe aKTHBH HJIH rracHBH ce oueHxBaT Be,llH'h)l( MeceqHo. Bn3HHKHaJIHTe KypcoBH pa.3JIHKH ce OT'IHTaT KaTO qmHaHCOB rrpHXOJJ: If qmHaHCOB pa.3XOJJ:.

31

ITo,n:oTqeTHH Jm:u;a ca ,n:JI'b)KHOCTHH JIH:u;a OT nepcoHana, Ha KOHTO ce npe,n:ocTaBSIT aBaHCOBO napHqmi: cpe,n:cTBa 3a qrnHaHCHpaHe Ha 6n,n:e.r:u;H napHqmi: pa3XO,n:H /KOMaH,n:HpOBKH,

3aKyrr)'BaHe Ha MaTepHaJIHH Ii HeMaTepHaJIHH aKTHBH H ,n:p./.

Onpe,n:eJISI ce npar 3a e,n:HoKpaTHO nonyqaBaHe Ha aBaHc .n:o 5 000 JIB., cnc cpoK 3a

oTqHTaHe .n:o 15 .ll:HH OT nonyqaBaHeTO MY HJIH .n:o Kpasr Ha OTqeTHHSI Mece:u; Ii 3 ,n:HH cne.n: 3aBpn.r:u;aHe OT KOMaH,n:HpOBKaTa.

ITpH oTnycKaHe Ha cpe,n:crna Ha no,n:oTqeTHHTe JIH:u;a, npe,n:ocrnBeHHTe CYMH ce oTqHTaT no C'bOTBeTHHTe naparpaqm H ,n:e:HHOCTH OT EEK. B cnyqa:H, qe npH OTrrycKaHe Ha aBaHc He MO)Ke

e,n:H03HaqHo ,n:a ce onpe,n:eJIH KOHKpeTHHSI BH,n: pa3XO,n:, CYMaTa MO)Ke HJIH npH6JIH3HTeJIHO .n:a ce pa3npe,n:eJIH no naparpaqmTe H Ko,n:oBeTe 3a ,n:e:HHOCTHTe HJIH :u;eJIHSIT pa3Mep .n:a ce OTHece no

e,n:HH naparpa¢. B nocne,n:cTBHe cne.n: npe,n:ocTaBsrHe Ha aBaHCOBHSI oTqeT, H3pa3xo,n:BaHaTa CYMa ce pa3rrpe,n:eJISI no KopeKTHHTe no3H:U:HH no EEK.

XII. QTqJIT AHE HA IIHBECTUQIIIITE

,[Vi:noBHTe yqaCTHSI, aK:U:HH H CnyqacTHSI Ha 06.r:u;HHaTa B ThpfOBCKHTe .n:py)KeCTBa H CBbp3aHH JIH:u;a ce ocqeTOBO.ll:SIBaT no cne,n:HHTe CMeTKH:

- 5111 ,,Ma'.>KopnTapHH JJ;HJIOBe H 3KQHH B npeJJ;npHHTHH B CTpaHaTa" H 5121 ,,Ma'.>KopnTapHH JJ;HJIOBe H 3KQHH B npeJJ;npHHTHH B qy'.IK6HHa"- KoraTo 06.r:u;HHaTa e

e,n:HOJIHqeH co6CTBeHHK Ha KanHTaJia Ha nproBCKOTO .n:py)KeCTBO;

- 5112 ,,Y•rnCTHH B C'hBMCCTBO KOHTpOJIHpaHH npeJJ;npHHTHH B CTpanaTa" H 5122 "Y1:1aCTHH B C'hBMCCTHO KOHTpOJIHpaHH npeJJ;npHHTHH B 1:1y'.IK6HHa" - KOraTO 06.r:u;HHaTa npHTe)KaBa co6crneHOCT Bnpxy noBeqe OT nOJIOBHHaTa OT npaBaTa Ha mac ( 51 % ) B

nproBCKOTO ,n:py)KeCTBO;

- 5113 ,,,Ll;HJIOBe H 3KQHH B 3COQHHp3HH npeJJ;npHHTHH B CTpaHaTa" H 5123 ,,,Ll;HJIOBe H

3KQHH B aCOQHHpaHH npeJJ;npHHTHH B qy'.IK6nua"- KOfaTO 06.r:u;HHaTa npHTe:>KaBa 20 % HJIH noBeqe npo:u;eHTa OT rnacoBeTe B ThproBCKOTO .n:py:>KeCTBO.;

- 5114 ,,,[l:pyru JJ;HJIOBe H aKQHH B npeJJ;npHHTHHTa B CTpaHaTa" H 5124 ,,,Ll;pyru JJ;HJIOBe

H aKQHH B npeJJ;npHHTHH B qy'.IK6HHa" - KOraTO 06.r:u;HHaTa npHTe:>KaBa rro.n: 20 Ha CTO OT

rnacoBeTe B ThpfOBCKOTO ,n:py)KeCTBO, T.e. HMa MHHOpHTapHO yqaCTHe.

3a OTpa3SIBaHe Ha rrpoMeHHTe B ,n:ena Ha HHBeCTH:U:HHTe ce B3eMaT cne,n:HHTe cqeTOBO.ll:Hli

onepa:u;HH:

ITpH noJIO)KHTeneH drnHaHCOB pe3yrrTaT

j.(e6um cMemKu om zpyna 511 ,[Vi:rroBe H aK:u;HH B npe,n:npHSITHSI B CTpaHarn

UJlU

/(e6um cMem1<u om zpyna 512 ,.0:5lrrose M a.KUMM B rrpe.urrpm1TM5l B qy)l(6MHa

Kpeoum cMemKu om zpyna 717 ITpHxo,n:H OT ,n:srrroBH yqacTHSI H BHOCKH oT EHE 11

npe,n:npHSITHSI 3a rrpeBHIIIeHHSI Ha npHXO.ll:HTe Ha,n: pa3XO.ll:HTe ( CMeTKH 7171-7176)

ITpH HaMaJieHHe Ha yqacTHe

32

J(e6um cMem1<u om zpyna 717 ITplIXO,lllI OT ,IVIJIOBII yqacTII5I II BHOCKII OT EHE II

rrpe.n:rrp1I5ITII5I 3a rrpeBmIIeHII5I Ha rrplIXO.[(HTe Ha,ll pa3XO.[(IITe ( CMeTKII 7171-717 6 Kpeoum CMemKU om zpyna 511 .lJ:5IJIOBe H aKUIIH B rrpe.n:rrp1I5ITII5I B CTpaHaTa

UJlU

Kpeoum cMem«u om zpyna 512 .lJ:51110Be H aKUIIII B rrpe.n:rrp1I5ITII5I B qy)l{61IHa

3a OTpa35IBaHe Ha IIQOM5IHaTa B co6CTBeHII5I KaIIHTaJI Ha TbproBCKOTO .n:py)l{eCTBO, K05ITO ce

,ll'bJI)l{II Ha rrpeoueHKa B 06ru1IHaTa ce C'bCTaB5IT CJie,llHHTe cqeTOBO,llHII orrepauHII:

UJlU

HJIII

J(e6um CMemKU om zpyna 511 .lJ:5IJIOBe II aKUHII B rrpe.n:rrpH5ITII5I B CTpaHaTa

J(e6um cMem«u om zpyna 512 .lJ:smoBe H aKUHH B rrpe.n:rrpH5ITH5I B qy)l{61IHa

Kpeoum cMem«a 7804 ITpeoueHKII Ha qmHaHCOBII aKTIIBII

J(e6um cMem1<a 7804 ITpeoueHKH Ha qmHaHcOBII aKTIIBH

Kpeoum cMem«u om zpyna 511 .lJ:5IJIOBe H aKUIIH B rrpe.n:rrp1I5ITII5I B cTpaHaTa

UJlU

Kpeoum cMem1<u om zpyna 512 .lJ:5IJIOBe II aKUHH B rrpenrrptt5ITH5I B qy)l{forna

KoraTo o6m:nHaTa npuTe)Kaea HaJJ: 20 % OT aKu;HHTe Ha npy)l{ecrna:

1. HaqHCJI5IBatte Ha ,lllIBII.[(eHT

J(e6um CMem1<u 4351 B3eMaHII5I 3a .[(IIBII,lleHTII OT rrpe,llrr1Ip5ITH5I - HeCB'bp3aHII JIIIUa

Kpeoum CMemKU om zpyna 511 .lJ:5IJIOBe H aKUHH B rrpe.n:rrpH5ITII.SI B CTpaHaTa

UJlU

Kpeoum cMem1enmu Kpeoum cMem1<a om zpyna 511 .lJ:51noBe H aKUHH B rrpe.n:rrp1I5ITH5I B cTpaHarn

Kpeoum cMem«a om zpyna 512 .lJ:.SirroBe II aKUHH B rrpenrrp1I5ITH.SI B qy)l{61IHa

KoraTo o6m:nHaTa npuTe)KaBa noJJ; 20 % 3a rrorryqeHIITe ,lllIBII,lleHTII ce C'bCTaB5I

CJie,llHaTa CTaTII5I

J(e6um CMem1<a zp. 50 I1ap1IqHH cpe.n:crna

Kpeoum CMemKU om noozpyna 717 I1p1IXO,lllI OT ,IVIJIOBII yqacTII5I II BHOCKH OT EHE H

rrpe.n:rrp1rnTH5I 3a rrpeBmrreHII.SI Ha rrpHXO,lllITe Ha,ll pa3XO,lllITe

XIII. OTqHTAHE HA TAKCHTE

Ha~wcmrnaHeTo H cb6HpaHeTo Ha TaKCHTe B ;::i:eTCKHTe rpa;::i:HHH, ;::i:eTCKHTe .SICJIII,

o6rue)l{HTH5I, .[(OMOBe 3a COUHaJIHH ycrryrH H .[(OMaIIIeH COUHaJieH rraTpOHa)I{ ce H3B'bpIIIBa

33

C'brJiaCHO 3M,[(T 3a Te3H, KOHTO nOCThIIBaT B o6ll(HHCKH 6IOJJ)KeT H npyrR HOpMaTHBHH aKTOBe

3a neliHOCTRTe .ll'bp)l(aBHa oTroaopHOCT. TaKCHTe ce OT'lliTaT Ha Ha'llicrreHa ocHoaa no cMeTKa

4110 no OT,lleJIHH napTH,llH. HaqncmrnaT ce B Kprui: Ha BCeKH Meceu; B'b3 OCHOBa Ha BO,lleHRTe

perRCTPR IKHRrR 3a nocemeHmrl B C'bOTBeTHRTe 3aaeneHm1.

1. Ilpu BTOpOCTerreHHHTe pa3IIOpeJlHTeJI c 6romKeT

J(e6um CMemKa 4110 B3eMaHR51 OT KJIReHTR OT CTPaHaTa

Kpeoum cMemKa 7051 ITpnxonn oT TaKcn

Cn6npaHe Ha npnxo.n;

J(e6um CMem«a zp. 50 ITapRqttR cpencrna

Kpeoum cMem«a 4110 B3eMaHR51 OT KJrneHTR OT cTpaHaTa

I1peao.n; K'bM o6mnHaTa

J(e6um CMemKa zp. 7051 I1pRXOlIH OT TaKCH

Kpeoum cMemKa zp. 50 ITapnqHn cpencrna

B3eMaHe Ha non'bJIHRTerrHa qepaeHa cTanrn 3a CTOpHnpaHe Ha o6opRTRTe no cMeTKH OT

rp. 7 C'bC C)'MaTa Ha npeBOlla K'bM o6mRHaTa - C Ue!l Oa He Ce OonycKa Oy6!1Upa11e llQ o6opomu

J(e6um CMemKU zp. 7051 I1pRXO,llH OT TaKCH

Kpeoum cMemKu zp. 7051 I1pnxonn oT TaKCR

2. Ilpu o6muuaTa

I1pR oTqHTaHeTO Ha Cn6paHRTe TaKCH OT BTOQOCTeneHHHTe pa3nope.llRTeJIH c 6IO,ll)l(eT

J(e6um cMemKa zp.50 ITapRqttH cpe.n;crna § 27-00 06mRHCKH TaKCH

Kpeoum cMem«a 7051 I1pHxonH OT TaKCH

XII. QTqHT AHE HA IlPHXO,ll;H H P A3XO,ll;H

1. 0TqnTaue ua rrpnXOJlHTe

Hali o6ru;o .n;eH:HocTra Ha 06ru;1rna C1urncTpa MO)l(e .n;a 6b.n;e OTb)l()J;eCTBeHa KaTo ycnyn1,

KOHTO ce R3BnprrrnaT Ha HacerreHHeTo B o6mHHaTa. Toaa ca o6pa3oBaTeJIHH, cou;HarrHH,

yrrpaBJieHCKH, KYJITYPHH H np. qpe3 KOHTO ce pearrH3Hpa COI.J;HaJIHaTa nOJIHTHKa.

34

<l>1rnaHCHpaHeTO Ha BCHqKH pa.3XO.IJ:H Ha 610.IJ:)l(eTHHTe npe.z:i;npmITH5l ce H3Bbpurna ~e3 .z:i;sa

OCHOBHH BH.IJ:a npHXO.IJ:H :

a/ 610)1.~eTHII- no.nyqasaT ce OT qmHaHCHpam11:x 610.z:i;)l(eT /peny6rrHKaHCKH HJIH MecTeH/.

Pa.3MepoT Ha 610.z:i;)l(eTHHTe cpe.z:i;crna, KOHTO ce npe.z:i;ocTaB5IT Ha 06m11:HaTa rro.z:i: cpopMaTa Ha

cy6CH.IJ:H5I ce orrpe.z:i;eJI5I B )'TBbp.IJ:eHHTe MeCTHH 610.z:i;)l(eTH OT C'bOTBeTHHTe KOMIIeTeHTHH opraHH.

OT rrre.z:i;Ha ToqKa Ha cpHHaHc11:pamHTe 610.z:i;)l(eTH, rrpe.z:i;ocrnsxHeTo Ha 610.z:i;)l(eTHH cy6cH.IJ:HH

npe.z:i;cTaBJI5IBa H3BbpIIIBaHe Ha KaCOBH pa.3XO.IJ:H no 610.z:i;)l(eTa. 3a cpnHaHCHpaHHTe 610.z:i;)l(eTHH

rrpe.z:i;rrpH5ITH5l B T03H MOMeHT e Harrm:i:e no.nyqaBaHe Ha 610.IJ:)l(eTHH npHXO.IJ:H.

6/ H3B'bH6IO)J.~eTHH np11xo)J.11 - sc11:qKlf ocrnHarrH co6crneHH rrpHXO.IJ:H. OcHOBaHHe 3a

H.IJ:eHTHcpHKaQH5l Ha co6cTBeHHTe rrpHXO.IJ:H c 610.IJ:)l(eTHHTe cy6CH.IJ:HH e, qe MaTepHarrHaTa 633a B

610.z:i;)l(eTHHTe rrpe.z:i;rrpn5ITH5l e rrpe.z:i;ocrnseHa OT cp11:HaHcnpamnx 610.z:i;)l(eT 11: e Herosa

co6cTBeHocT. OcseH TOBa, B rroseqeTo c.nyqa11: 3arrrramaHeTo Ha Tpy.z:i;a Ha nepcoHarra B Te3H

3BeHa ce H3Bopnrna OT 610.z:i;)l(eTHH5I mToqHHK. H crre.z:i: KaTo cpHHaHcnpamHx 610.z:i;)l(eT e C'h3.IJ:arr

BClfqKH ycrrOBH5l, B T .q. H cpnHaHCOBH, 3a H3BbpnrnaHeTO Ha rrrraTeHH ycrryrH B 610.z:i;)l(eTHaTa

ccpepa, TO IIOCThIIJieHH5ITa OT rnx rrpe.z:i;CTBJI5IBaT 610.z:i;)l(eTHH IIpHXO.IJ:H.

0CHOBHII MOMeHTII B cqeTOBOLlHOTO 0Tq11TaHe Ha npHXOLllI B 06IQ11HaTa:

1. llpaBHJIHO OTqlfTaHe Ha rrpHXO.IJ:HTe rrpH .z:i;ofornaHel3aKyrryBaHe H CbOTBeTHO

rrpo.z:i;a)l(6lf Ha CTOKH, ycrryrn H npO.IJ:YKQH5l no rrpnxo.z:i;eH § 24-04 "HemHu npuxoou om npooax6u Ha yc!ly2u, cmoKu u npooyKiJUR (+/-) ", qpe3 errnMHHHpaHe Ha o6opoTHTe Ha

rrpHXO.IJ:HTe H pa.3XO.IJ:HTe rrpH CTOK006oporn Ha xpaHHTeJIHHTe rrpO.IJ:YKTH H .z:i;pyrH BH.IJ:OBe CTOKH

rrpH OTqlfTaHeTO Ha .z:i;eifHOCTHTe Ha CTOJIOBe, naBHJIHOHH, 6apqeTa, 610cpeTH, IIOMOlIJ,HH

CTOIIaHCTBa H .z:i;pyrH no.z:i;o6HH. llpH H3BbpIIIBaHe Ha pa.3XO.IJ:HTe, CblIJ,HTe ce OTpa.35IBaT no

npttxo.z:i;eH § 24-04 "HemHu npuxoou om npooax6u Ha yc!ly2u, cmoKu u npooyKiJUR (+/-)" cbc

3HaK (-), a npH IIOCThnBaHe Ha rrpHXO.IJ:HTe - no C'blIJ,H5l rrpnxo.z:i;eH rro.z:i;rraparpacp, HO C'bC 3HaK ( + ). llpHXO.IJ:HTe ca BbB B3aHMOBpb3Ka c Kpe.z:i;HTHHTe carr.z:i;a Ha CMeTKHTe OT DOL{rpyna 711 ,,Ilpuxoou om npooax6u 11,a yc!ly2u, cmoKu u npooyKiJUR " n c .z:i;e6HTHHTe carr.z:i:a Ha cMeTKHTe OT noLtrpyna

611 ,, Oml/emHa cmoi:1Hocm Ha npooaoeHu MamepuG!lHU 3anacu ", HO He ca paBHH, rropa.z:i;n TOBa

qe OTqeTeHHTe CYMH no§ 24-04 (rrpHXO.IJ:H MHHYC pa.3XO.IJ:H) BKJIJOqBaT .z:i;aH'bK .z:i;o6aBeHa CTOMHOCT

(MC), .IJ:OKaTO no cqeTOBO.IJ:HH CMeTKH .z:i;aH'bK'bT ce oTqHTa no CMeTKa 4511 ,, PG3l/emu3a OaHbK oo6aeeHa cmoi:1Hocm ".

2. llpaBHJIHO oTqlfTaHe Ha npHXO.IJ:HTe OT HaeMH no rrpHxo.z:i;eH rraparpacp § 24-05 ,, Ilpuxoou om HaeMu Ha UMyUf,ecmeo " H B3aHMOBpo3Ka c oTpa.3eHHTe CYMH no cMeTKa 7121 ,, Ilpuxoou om HaeMu " .

3. Cna.3BaHe Ha H3HCKBaHeTO Ha T. 7.13 OT MC .NQ 20 OT 14.12.2004 r. Ha

MHHHCTepCTBOTO Ha cpHHaHCHTe (M<l>) 3a OTqlfTaHe Ha B'bJcmanoaenume (BopHaTHTe)

Ha.IJ:BHeCeHH KaCOBH npuxoou ITO 610.z:i;)l(eTa Ha rrpe.z:i;rrpH5ITHeTO, BKJIJOqlfTeJIHO H OT MHHaJIH

ro.z:i;HHH B na.Ma.n.enue Ha C'hOTBeTHH5l rrpttxo.z:i;eH rraparpacp OT EEK - rrocoqBaT ce cbc 3HaK (-) no

rraparpacpa, no KOMTO rr'hpBOHaqarrHo ca 6ttrrH oTqeTeHH IIOCThIIHJIHTe CYMH H ce OTP335lBaT no

.z:i;e6HTHH5l o6opoT Ha cMeTKHTe OT pa1)1.eJI 7 " CMemKu 3a npuxoou u mpaHc</Jepu ".

35

HanpUMep, aKo no§ 24-05 ,,Ilpuxoou om 1-1ae.Mu 1-1a UMyUfecmeo" ca orqereHH rrpHxo.zw

3a 20 000 JIB., HO ce Bb3CTaHOBHBaT 300 JIB., no CblQHHT rrpttxo.neH rraparpacp me ce orqeraT 19 700 JIB., KOHTO HMaT Bpb3Ka CbC Kpe.ZJ:HTHOTO can.no B pa3Mep Ha 19 700 JIB., OTpa3eHO no

cMeTKa 7121 ,,Ilpuxoou om 1-1ae.Mu 1-1a UMYUfecmeo " . B rrpHMepa e eJIHMHHHpaHo BJIHHHHeTO Ha

MC.

4. Crra3BaHe Ha H3HCKBaHeTO 3a paBeHCTBO rrpH OTqJITaHeTo Ha OopJJCasnu maKcu no §

25-01 "TaKCU 3a aOMU1-IUCmpamue1-1u U opy2U ycfly2u U oei:mocmu", § 26-00 ,,Cboe61-1u maKCU " u § 27-00 "06Uf,U1-ICKU maKcu" (6e3 TaKCH 3a 6HTOBH OTIIa.ZJ:bUH, KOHTO ca c .ZJ:aHbqeH xapaKTep H

ce OTqJITaT no CMeTKa 7041 ,, Kacoeu npuxoou om maKcu u !lu14e1-13uu c oa1-1b1.Je1-1 xapaKmep") c

Kpe.ZJ:HTHOTO can.no Ha cMeTKa 7051 "Ilpuxoou om maKcu e !leea ".

5. B3aHMOBpb3Ka Ha oTqeTeHHTe C)'MH no § 28-02 "I'!lo6u, 1-1eycmouKu, 1-1aKa3ame!l1-1u

!luxeu u 06e3uteme1-1u51," c Kpe.ZJ:HTHHTe can.z:i:a Ha cMeTKH 7090 "Ilpuxoou om 2!lo6u u ca1-1K14uu ", 7198 "Ilpuxoou om 1-1eycmouKu, 1-1a1.Jemu u o6e3Ufeme1-1UJ1, " H CMeTKHTe OT no,nrpyna 727 "Ilpuxoou om !luxeu 3a npocpo1.Je1-1u e3eJvta1-1u51," (MHHyc Hecn6paHHTe) .

6. ITpaBHJIHO OTqJITaHe Ha peaJIH3HpaHHTe KypcOBH pa3JIHKH OT rrpo.na)l(6a Ha Barryra:

- rroJIO)l(HTeJIHara KypcoBa pa3JIHKa ce OTpa3si:Ba no § 36-01 "PeaJlu3upa1-1u Kypcoeu pa3llUKU om 6Qflym1-1u onepa14uu " CbC 3HaK ( + ); paBeHCTBO Ha OTqeTeHHTe C)'MH no

rro.z:i:rraparpacpa c oTpa3eHHTe C)'MH Karn Kpe.ZJ:HTHO can.no no cMeTKa 7391 "Pea!lU3upa1-1u Kypcoeu pa3flUKu om onepa14uu c eaJlym1-1u aKmueu";

- oTpm~aTeJIHara KypcoBa pa3JIHKa ce OTpa3HBa no § 36-01 "PeaJlu3upa1-1u Kypcoeu pa3!lUKU om eaJlym1-1u onepa14uu" cbc 3HaK (-); paBeHCTBO Ha oTqeTeHHTe C)'MH no rro.z:i:rraparpacpa

c oTpa3eHHTe C)'MH Karo .ne6HTHO can.no no cMeTKa 7392 "PeaJlU3upa1-1u Kypcoeu pm!luKu om onepa14uu c eaRym1-1u nacueu";

7. Crra3BaHe Ha rrpHHUHIIHOTO H3HCKBaHe Ha OTqJITaHe no § 36-19 '',l.(py2u 1-1eoa1-1b1.J1-1u npuxoou" Ha BCJlqKJI rrpHXO.ZJ:H, 3a KOHTO HSIMa KOHKpeTHH rrpHXO.ZJ:HH rraparpacpH (1-1anpu.Mep rrpHXO.ZJ:HTe OT rrpo.z:i:a)l(6a Ha Tpb)l(Ha .ZJ:OK)'MeHTall;HSI, BTOpHqHJI cypOBHHH H .nerro3HTH 3a BeI.QH

JIHI.J;a c H3TeK'hJI .naBHOCTeH cpoK) H CbOTBeTHO B3aHMOBQb3Ka c ocqeTOBO,lJ;eHHTe C)'MH no

cMeTKa 7199 ''Jl,py2u npuxoou ". 8. ITpaBHJIHO oTqHTaHe Ha ycTaHoBeHHTe npH HHBeHTaptt3au;Hsi:Ta Kacosu U3JlUutou,u no

§ 36-19 "lJpy2u npuxoou " H oTpa3si:BaHeTo HM no cMeTKa 7996 " Yee!lu1.Je1-1ue 1-1a napu1.J1-1u cpeocmea om opy2u cb6umuR ". Me)l(.z:i:y cMeTKara H rro.z:i:naparpacpa e HanHu;e paBeHCTBO.

9. ITpH oTqHraHeTO HaJ(J(C, aKU,U3U, Muma ce H3HCKBa:

- npaBHJIHO oTqHTaHe Ha nJZamenume OT 610.n)l(eTHOTO npe.nrrpHHTHe MC H aKU:H3H,

HaqJlcJieHH MY OT CbOTBeTHHTe .ZJ:OCTaBqJII.J;H no CbOTBeTHHTe pll3XOOHU napazpaqJU 3a OTqJITaHe

Ha 3aKyneHHTe aKTHBH H BbHillHH ycJiyrH, He3aBHCHMO .nanH 6IO,lJ;)l(eTHOTO rrpe.nnpHHTHe e

perncTpHpaHo no 3MC HJIH He e perncTpHpaHo;

- u;eJIHHT pa3Mep Ha nocnnHJIHTe C)'MH oT npooaJJC6u c o6JiaraeMH c MC .z:i:ocraBKH,

BKJIIOqHTeJIHO H rrpeBe.neHHH OT KJIHeHTH MC ce oTqHTa no CbOTBeTHHH rrpHxo.neH rraparpacp

(HJIH B HaManeHHe Ha CbOTBeTHHSI pa3XO,lJ;eH naparpacp rrpH Bb3CTaHOBSIBaHe Ha pa3xo.z:i:a);

- npaBHJIHO OTqJITaHe Ha s11ece11uR oa110K .z:i:o6aBeHa CTOHHOCT B Hau;HoHanHaTa areHu;Hsi:

3a rrpHXO.ZJ:H (HAIT) no rrpHXO,lJ;eH § 37-01 "B1-1ece1-1JU{C " cbC 3HaK (-) ;

- nJiaTeHHTe OT 610.n)l(eTHOTO npe.z:i:npHHTHe MC, aKUH3H, MHTa H MHTHHqecKH c6opoBe

ce OT'fHTaT npu Bttoc no pa.3xo;::i:ett § 19-01 " Iln ame1-1u Obp:>1ca61-1u oa1-1btfU, maKcu, 1-1aKa3ame61-1u

!luxeu u a0Jvtu1-1ucmpamue1-1u ca1-1K14uu " cbc 3HaK ( + );

36

- 601cmano6R6anemo na oano11en «peoum Ha MC ce oTqflTa no § 19-01 "ll!lameHu

()bp:>1Ca6HU OQHbLJU, maKCU, HQKa3ame6HU JlUX6U U QOMUHUCmpamU61-lU CQHKLJUU" CbC 3HaK (-);

- no.une)l(arn:m1T Ha 6poU(ane oano11en «peoum no ,l(,l(C ce npux6aU(a c OoJlJICUMO ny6nu'LHO i>opma6HO 63eMane B mlMaJieHfle Ha§ 19-01 " ll!lameHU Obp:>1ca6HU oaHbLJU, maKCU,

HaKa3ame6Hu JlUX6U u aOMUHUCmpamU61-lU caHKLJUU" CbC 3HaK (-) fl B KOpecnOH}lflparn:o

3arrncBaHe no CbOTBeTHflH naparpacp, no KOHTO no.n:Jie)l(fl Ha OTqf!TaHe }lbJI)l(flMOTO ny6JiflqttO

}lbp)l(aBHO B3eMaHe.

- no.n:Jie)l(arn:flxT Ha BHacxHe ,lJ)(C, }lbJI)l(HM OT o6rn:flHaTa KaTO nonyqaTeJI Ha }lOCTaBKaTa

Ha ycnyrarn no pe.n:a Ha rnasa 19 a om 3,l(,l(C ce OTqJiTa Ha KacoBa ocHOBa no§ 37-01 "BHeceH

/U{C (-)"enc 3HaK ,,MflHyc". 10. ITpaBflJIHO onpe.n:eAAHe fl OTqflTaHe Ha }laHbKa Bbpxy npflXO}lflTe OT CTonaHCKa

}leHHOCT: f13qf1CAABa Ce Ha Hll'lUCJleHa OCH06ll fl Ce OTqflTa no npHXO]leH § 37-02 "BHeCeH OaHbK

6bpxy npuxooume om cmonaHcKa oei:1Hocm Ha 6100:>1CemHume npeonpWlmUJl" cbc 3HaK (-) npfl

BHacxHeTo MY B HAIT, KaTo Bb3CTaHOBxBaHeTo MY ce OTqJiTa no corn:flx no.n:naparpacp enc 3HaK

(+). CYMaTa Ha BHeceHflx .n:aHbK Bbpxy npflXO.UflTe, OTpa3eHa no§ 37-02 e pasHa Ha oTpa3eHaTa

CYMa no Kpe.UflTHflx o6opoT Ha cMeTKa 4512 ,, Pru1Jemu 1a oaHbK 6bpxy npuxooume om cmonaHCKa OeLIHOCm " .

11. Cna3BaHe Ha fl3flCKBaHeTo 3a paBeHCTBO Ha oTqeTeHflTe CYMfl no npHXO.UHfl §§ 45-00 "flOMOU/U U iJapeHUJl Om cmpaHama" H 46-00 " floMOU/U U iJapeHUJl Om 1Jy:J1C6UHa" fl

Kpe.UflTHflTe can.ua Ha cMeTKHTe OT rpyna 74 " lloMOU/U u oapeHUJl om cmpaHama u 1Jy:J1C6uHa "

(6e3 CMeTKflTe 3a oTqflTaHe Ha .uapeHflHTa B HaTypa - 7413, 7414, 7473, 7474, 7483, 7484, 7493 H 7494).

0TqJiTaHeTO Ha rrpflXO}lfl B no.n:Be}lOMCTBeHflTe o6rn;flHCKfl pa3nope}lflTeJifl e Cbo6pa3HO c qn.46 an.1 fl an.2 OT 3aKOHa 3a ny6JiflqHf1Te cpflHaHCfl, a flMeHHO:

,,qn.46 (1) no 6IO}l)l(eTflTe Ha BTOpOCTerreHHflTe OT IIO-HflCKa CTeneH pa3rrope}lflTeJifl c

6IO}l)l(eTfl no 6IO}l)l(eTflTe Ha o6rn:f1Hf1Te He ce npe}lBfl)l(}laT IIpflXO}lfl, c fl3KJIIOqeHfle Ha noMOID:fl fl .uapeHflH.

(2) AJiflHex 1 He ce npHnara npfl .uenerflpaHflTe 610.u)l(eTfl."

MexaHfl3MbT 3a oTqflrnHe Ha rrpflXO.UflTe (§ 24-00, § 27-00, § 28-00, § 36-19) OT

01.01.2014 r. Cb6flpaHfl OT BTOpOCTneHHflTe pa3nope}lflTeJifl, KOflTO He ca c .uenernpaHfl 6IO}l)l(eTfl e CJie}lHflH:

Bi.B BTopocTeneuuuH paJnopeJJ.nTeJI

HaqHcJieHfle

,l(e6um CMemKa 4110 B3eMaHflH OT KJifleHTfl OT CTpaHaTa

Kpeoum CMemKa zp. 71 flpflXO}lH OT npo.ua)l(6fl Ha aKTflBfl fl ycnyrH fl }lOXO}lH OT }lHJIOBfl yqaCTflH

Cb6flpaHe Ha npflxo.u

,l(e6um CMemKa zp. 50 ITapflqHfl cpe.ucrna Kpeoum cMem«a 4110 B3eMamrn OT KJIHeHTH OT cTpaHaTa

37

ITpeso.u K'bM o6rrurnarn

J(e6um CMemKa zp. 71 ITpHXO.[l;H OT rrpo.ua:>K6H Ha aKTHBH H ycrryrH H .[l;OXO,[(H OT ,[(51:J10BH

~aCTH5l

Kpeoum cMemKa zp. 50 ITapttqHH cpe.n;crna

B3eMaHe Ha .uorr'bJIHHTeJIHa qepBeHa CTaTH5l 3a CTOpHHpaHe Ha o6opHTHTe no cMeTKH

OT rp. 7 C'bC C)'MaTa Ha rrpeBO,[(a K'bM o6mHHaTa - C gen Oa He Ce OonyCKQ Oy6nupaHe HQ o6opomu

J(e6um CMemKU zp. 71 ITpHXO.[l;H OT rrpo.n;a:>K6H Ha aKTHBH H ycrryrH H .n;oxo.n;H OT .[1;51:JIOBH

~aCTH5l

Kpeoum cMem«u zp. 71 ITpttxo.n;H OT rrpo.n;a:>K6H Ha aKTHBH H ycnyrn H .n;oxo.utt oT

.[1;51:JIOBH ~aCTH5l

B o6muuaTa

ITpeso.u K'bM o6IIlHHaTa

J(e6um CMemKa zp. 71 ITpHXO.[l;H OT rrpo.n;a:>K6H Ha aKTHBH H ycnyrn H .n;oxo.n;H OT .[1;51:JIOBH

~aCTH5l

Kpeoum CMem«a zp. 50 ITapHqHH cpe.n;crna

ITpH oTqHTaHe Ha rrpHxo.n;HTe so.n;emo Haqano e rrpHHUHrra Ha TeKymo HaqHCJ15lBaHe,

.n;ttepeHu;Hpa.Ho no OT.[l;eJIHH H3TOqHHUH H BH.[I; Ha npHxo.n;a KaTo ce H3nOJI3BaT CMeTKH OT

pa3,LJ.eJI 7 ,,CMeTKH 3a rrpHXO,[(H, TpaHcepH H npeou;eHKa" Ha HH.[l;HBH.[l;yaJIHH5l CMeTKOnJiaH H

CEO AHanHTHqHoTo oTqHrnHe ce opraHH3Hpa npH cna3BaHe Ha .n;eH:crnamarn EEK.

2. QTqHTAHE HA PA3XO,[l;HTE

Pa3xo.n;HTe B 610.n;:>KeTHHTe npe.unpH51:TH5l ca OCHOBeH o6eKT Ha cqeToso.n;Ho oTqHTaHe.

BbrrpOCHTe CB'bp3aHH c HKOHOMHqecKOTO H3IIOJ13BaHe Ha 6IO,[(:>KeTHHTe pecypcH ca aKTOp B

CHCTeMaTa OT HKOHOMHqecKH JIOCTOBe Ha yrrpasneHHeTO Ha ,[('bp:>KaBHHTe HHaHCH, a 3ae,[(HO c

TOBa onpe.n;eJ15lT paMKaTa Ha 6IO,[(:>KeTHaTa noJIHTHKa

Pa3XO,[(HTe ce npH3HaBaT He3a6aBHO, B c~aH: qe He ce oqaKBa 6n.n;ema

HKOHOMHqecKa H3ro.n;a. Pa3xo.n;ttTe 3a o6Hqaii:HaTa .n;eii:HOCT Ha o6mHHaTa sKJIIOqsa pa3xo.n;HTe,

oTqeTeHH no HKOHOMHqeCKH eneMeHTH H HHaHCOBH pa3XO.[l;H KJiacHHUHpaHH no rraparpaH H

no.n;naparpaH C'brnacHo EEK.

Pa3XO,n;HTe ce OTqHTaT no CHHTeTHqHH H aHaJIHTHqHH CMeTKH OT HH.[l;HBH.n;yanHmI

CMeTKOIIJiaH Ha o6mHHaTa, KOHTO e C'bo6pa3eH C'bC 3aJIO:>KeHHTe xapaKTepHCTHKH Ha CMeTKHTe B

CEO. Bc51:KO 3BeHo /no.n;eneHHe/ H3rpa:>K.n;a csoH: co6crneH HH.n;HBH.n;yaneH cMeTKonnaH /MCI KaTO

ce c'bo6pa351:Ba c H3HCKBaHH51:Ta Ha MC. ITpH B'h3HHKBaHe Ha HOBH pa3xo.u11, 3a KOHTO He ca

npe.n;BH,n;eHH cMeTKH B MC ce npmiara cMeTKHTe Ha CEO, KOHTO cTaBaT qacT OT MC Ha

38

06m1rnaTa. TipH HY)l(.LJ;a ce nOJI3BaT amumTHqHH CMeTKH c 5-TH H 6-TH 3HaK B IIImpopa Ha

CMeTKaTa.

TipH OTqH:TaHe Ha pa3XO.LJ;HTe e He06XO.LJ;HMO CTporo .z::i:a ce CJie.LJ;H CHCTeMHOTO

npttJiaraHe Ha npttHu;ttna Ha TeKymo Haqttcmrnatte - HaqttcmrnaHeTo 3a neptto.z::i:a, B KOHTO ca I

B'b3HHKHaJIH, He3aBHCHMO OT MOMeHTa Ha nJiamaHe.

1. B3aHMOBpb3Ka Ha oTqeTeHHTe CYMH no § 01-00 "3armamu u Bb3Ha2pa:JfCoeHWl Ha nepcoHa.na, Haem no mpyooeu u cJZy:JfCe6Hu npaeoomHouteHWl" H § 02-00 ''/(py2u Bb3Ha2pa:JfCOeHWl u rmaUf,aHWl 3a nepcoHa.na" enc CYMHTe, oTpa3eHH KaTo .z::i:e6HTHH can.z::i:a no

CMeTKHTe OT DO}J.rpyna 604 ,,Pa3XOOU 3a 3armamu, Opy2u 6b3Ha2paJICOeHWl U npOBU3UU 3a nepcoHa.na" (6e3 cMeTKH 6047 ,, Pa3xoou 3a npoBU3UU 3a nepcoHa.n ", 6048 ,, CmopHupaHu pa3xoou 3a npoBU3UU 3a nepcoHa.n" H 6049 ,, Pa3xoou 3a Bb3Ha2pa:JfCOeHUR Ha nepcoHa.n B Hamypa").

2. 0Tpa3jJ:BaHe Ha cpe.LJ;CTBaTa OT CEKO, KOHTO ce H3nJiamaT, KaTo B'b3Harpa)l(.LJ;eHHe K'bM

3anJiaTHTe Ha nepcoHana no § 02-05 "J13rmameHu cyMu om CEKO, 3a o6JZeKJZo u opy2u Ha nepcoHa.na, c xapaKmep Ha Bb3Ha2pa:JfCOeHue ".

3. 0Tpa3si:BaHe Ha cpe.z::i:crnarn OT CEKO (6e3 Te3H, KOHTO ce mnJiamaT, KaTo

B'b3Harpa)l(.LJ;eHHe ), no OT.LJ;eJIHHTe pa3XO.LJ;HH naparpaqm/no.z::i:naparpaqm B C'bOTBeTCTBHe c

HKOHOMHqecKHSI THn Ha pa3xo.z::i:a: HanpUMep Me.LJ;HIJ;HHCKH ycnyrH - no pa3XO.LJ;eH § 10-91 ,,Jfpy2u pa3xoou 3a CEKO"; 3.z::i:paBHH octtrypoBKH - no § 05-60 ,, 3opaeHo-ocu2ypumeJZHU BHOCKu om pa6omooameJZR " ; nptt.z::i:o6HTH .LJ;'bJiroTpaliHH MaTepttaJIHH aKTHBH - no§ 52-00 ,,Ilpuoo6ueaHe Ha Ob1l2ompaiiHu Mamepua.nHu aKmueu" H .z::i:p.

4. TipaBHJIHO OTqHTaHe Ha H3BbpIIIeHHTe pa3XO.LJ;H 3a xpaHa no § 10-11 ,,XpaHa" H

paBeHCTBO c OTpa3eHHTe CYMH, KaTO .z::i:e6HTHO CaJI.LJ;O ITO CMCTKa 6012 "Pruxoou 3a xpaHa" (KopHrnpaHa c HaqaJIHOTO .z::i:e6HTHO CaJI.LJ;O Ha CMCTKa 30202 ,,XpaHa" C'bC 3HaK (-) H c KpaH:HOTO

.z::i:e6HTHO CaJI.LJ;O Ha CMCTKa 30202 ,,XpaHa" Ha 31.12. C'bC 3HaK ( + ), KaKTO H c HaqH:CJieHHTe

pa3XO.LJ;H 3a Meceu; .LJ;eKeMBpH Ha C'bOTBeTHaTa fO.LJ;HHa, HO ITJiaTeHH ITpe3 CJie.nsamaTa B

C'bOTBeTCTBHe c YKa3aHHSITa Ha M, .z::i:a.z::i:eHH c T. 49 OT MC N2 20 OT 2004 r. 5. TipaBHJIHO oTqHrnHe Ha H3BbpIIIeHHTe pa3XO.LJ;H 3a Me.LJ;HKaMeHTH ITO § 10-12

"MeOUKGMeHmu" H paBeHCTBO c OTpa3eHHTe CYMH, KaTO .z::i:e6HTHO CaJI.LJ;O no CMCTKa 6013 "Pa3XOOU 3a MeOUKGMeHmu u JZeKapcmea" (KopHrHpaHa c HaqaJIHOTO .z::i:e6HTHO CaJI.LJ;O Ha CMCTKa

30203 "MeOUKGMeHmu u JleKapcmea" C'bC 3HaK (-) H c KpaliHOTO .z::i:e6HTHO CaJI.LJ;O Ha CMCTKa

30203 ,, MeouKGMeHmu u JZeKapcmea u" Ha 31.12. enc 3HaK ( + ), KaKTo H c HaqHcJieHHTe pa3XO.LJ;H

3a Meceu; .z::i:eKeMBpH Ha C'bOTBeTHaTa rO.LJ;HHa, HO ITJiaTeHH ITpe3 CJie.nsamaTa B C'bOTBeTCTBHe c

YKa3aHHSITa Ha M, .z::i:a.neHH c T. 49 OT MC N2 20 OT 2004 r. 6. TipaBHJIHO oTqHrnHe Ha H3BbpIIIeHHTe pa3XO.LJ;H 3a nocTeJieH HHBeHTap H o6JieKJIO no

§ 10-13 ,, II ocmeJZeH UHBeHmap u o6JZeKJZo" H paBeHcrno c OTpa3eHHTe CYMH, Karn .z::i:e6HTHO

CaJI.LJ;O ITO CMCTKa 6015 " Pa3XOOU 3a nocmeJZeH UHBeHmap u pa6omHO o6JZeKJZO" (KopHrnpaHa c

HaqaJIHOTO .z::i:e6HTHO CaJI.LJ;O Ha CMCTKa 30205 IlocmeJZeH UHBeHmap u pa6omHO o6JZeKJZO" C'bC

3HaK (-) H c KpaH:HOTO .z::i:e6HTHO CaJI.LJ;O Ha CMCTKa 30205 ,,IlocmeJZeH UHBeHmap u pa6omHO o6JZeKJZO" Ha 31.12. C'bC 3HaK ( + ), KaKTO H c HaqHcJieHHTe pa3XO.LJ;H 3a Meceu; .LJ;eKeMBpH Ha

C'bOTBeTHaTa ro.LJ;HHa, HO ITJiaTeHH npe3 cJie.nsamaTa B C'bOTBeTCTBHe c YKa3aHHSITa Ha M, .z::i:a.z::i:eHH c T. 49 OT MC N2 20 oT 2004 r.

7.TipaBHJIHO oTqHTaHe Ha pa3XO.LJ;HTe no§ 10-16 "Booa, 2opuea u eHep2Wl" H paBeHCTBO

c OTpa3eHHTe CYMH ITO CMCTKa 6010 "Pa3XOOU 3a 2opuea, BOOa u eHep2uR '', " (KopHrnpaHa c

HaqaJIHOTO .z::i:e6HTHO CaJI.LJ;O Ha CMCTKa 30200 ,, I'opuea " C'bC 3HaK (-) H c KpaHHOTO .z::i:e6HTHO

39

ca.rr.z:i;o Ha CMeTKa 30200 "I'opU6Q" Ha 31.12. C'hC 3HaK ( + ), KaKTO H c HaqHcJieHHTe pa3XO,ZJ;H 3a

Meceu: .z:i;eKeMBpH Ha C'hOTBeTHaTa rO,ZJ;HHa, HO nrraTeHH npe3 crre.z:i;Bam;aTa B C'bOTBeTCTBHe c

}'Ka3aHH5ITa Ha M<l>, .z:i;a.z:i;eHH c T. 49 OT MC NQ 20 OT 2004 r. 8. IlpaBHJIHO OTqttTaHe Ha pa3XO,ZJ;HTe 3a B'hHIIIHp ycrryrp no § 10-20 ,, Pa:Jxoou JQ

6bHUU-lU ycJ1y2u" H B3aHMOBp'h3Ka MITH paBeHCTBO (KOraTO Hsi:Ma Hepa3nJiaTeHH pa3XO,ZJ;H) c

oTpa3eHHTe CYMH no cMeTKH OT 110.r.rpy11a 602 ,, Pa:Jxoou 3Q 6bHU1HU ycJ1y2u " .

9. IlpaBHJIHO OTqttTaHe Ha pa3XO,ZJ;HTe 3a TeKym; peMOHT c xapaKTep Ha B'hHIIIHa ycrryra no

§ 10-30 "TeKyUJ peMOHm" H B3aHMOBp'h3Ka HJIH paBeHCTBO (KoraTO HHMa Hepa3nJiaTeHH

pa3XO.z:i;H) c OTPa3eHHTe CYMH no CMeTKa 6021 ,, Pa:Jxoou JQ meKyUJ peMoHm " .

10. IlpaBHJIHO OTqHTaHe Ha pa3XO,ZJ;HTe 3a KOMaH.ri;HpOBKa no § 10-51 ,,KOMQH0Up06KU 6 cmpQHQmQ ", § 10-52 "KpQmKocpo•mu KOMQHOupoeKu e '-'YJIC6UHQ " H § 10-53 ''J(bJ12ocpo'-lHU

KOMQH0Up06KU 6 '-'YJIC6UHQ" H B3aHMOBp'h3Ka C'hC C'hOTBeTHHTe CMeTKH 3a HaqHCJJSlBaHe Ha

pa3XO,ZJ;HTe 3a KOMaH.ri;HpOBKH - 6093 "Pll3XOOU 3Q KOMQHOUp06KU 6 cmpQHQfflQ" H 6094 ,, Pa:Jxoou 3Q KOMQHOupo6KQ e '-'YJIC6UHQ " . Ilo~eHHTe aBaHCH OT no.z:i;oTqeTHH rrttu:a npe3

C'hOTBeTHaTa fO,ZJ;HHa H OTqeTeHH rrpe3 crre.z:i;Bam;aTa, KaKTO H rrorryqeHHTe aBaHCH rrpe3 rO,ZJ;HHaTa,

HO HeOTqeTeHH K'hM 31.12. MoraT .z:i;a 6'h.ri;aT pa3JIHKa Me)l(,ZJ;y HaqlfCJieHa H KaCOBa OCHOBa rrpH

OTpa35IBaHe Ha pa3XO,ZJ;HTe 3a KOMaH,ZJ;HpOBKH.

11. IlpaBHJIHO oTqHTaHe Ha H3pa3XO,ZJ;BaHHTe cpe.z:i;crna 3a 3aCTpaxOBKH no § 10-62 ,, Pa:Jxoou 3Q 3QcmpQX06KU" H B3aHMOBp'h3Ka C'hC cqeTOBO,ZJ;Ha CMeTKa 6203 ,, Pa:Jxoou 3Q 3QcmpQX06QHe ".

12. Crra3BaHe Ha H3HCKBaHeTO Ha T. 7.14 OT MC NQ 20 OT 14.12.2004 r. Ha M<l> 3a

OTqHTaHe Ha 603CmaH06eHume pll3XOOU ITO 6IO,ZJ;)l(eTa Ha rrpe.z:i;rrpHHTHeTO B HaMa.rreHHe Ha

C'hOTBeTHHTe pa3xo.ri;HH rraparpaqm - rroco~aT ce c'hc 3HaK (-) no pa3xo.ri;HHsr rraparpacp, no

KOHTO rr'hpBoHaqa.rrHo ca 6HJIH oTqeTeHH H3rrrraTeHHTe CYMH H ce OTpa3srBaT no Kpe.ri;HTHHsr

o6opoT Ha cMeTKHTe OT pa3.z:.eJI 6 "CMemKu JQ pQJxoou" (HQnpUMep, aKo no § 10-15 ,, MQmepuaJlu" ca oTqeTeHH 10 000 JIB. H ce B'b3CTaHOBsrBaT 1000 JIB., no C'hm;Hsr pa3xo.z:i;eH

naparpacp m;e ce OTqeTaT 9 000 JIB., KOHTO HMaT Bpo3Ka C'hC .z:i;e6HTHOTO ca.rr.z:i;o B pa3Mep Ha 9 000 JIB. no C'hOTBeTHaTa CMeTKa OT pa3.z:.eJI 6).

13. IlpaBHJIHO oTqHTaHe Ha ycTaHOBeHHTe rrpH HHBeHTapH3aU:HH KllC06U JlUncu : no§ 10-98 "JWy2u pll3XOOU, HeKJLQCUpUtfUpQHU 6 opy2ume nQpQ2pQpU U noOnQpQ2pQpU" H

OTpa3srBaHeTO HM ITO .z:i;e6HTa Ha CMeTKa 6933 "HQMaJleHue HQ MQmepUaJlHUme 3QnQCU om Opyzu

cb6umUJl ". Me)l(.z:i;y cMeTKaTa H rraparpacpa e Ha.JIHU:e paBeHCTBO.

14. Crra3BaHe Ha rrpHHU:HnHoTo H3HCKBaHe 3a OTqttTaHe no § 10-98 "J{py2u pQ3xoou, HeKllQCUpUtfUpQHU 6 Opyzume nQpQ2pQpU U noOnQpQ2pQpU" BCHqKH pa3XO,ZJ;H, 3a KOHTO HsrMa

KOHKpeTHH pa3XO,ZJ;HH rraparpacpH H C'hOTBeTHO ocqeTOBO,ZJ;SlBaHe Ha C'hIIJ;HTe no CMeTKH 6098 "J{py2u pa:Jxoou e cmpQHQmQ" H 6099 "JWy2u pQ3xoou e '-'Y:J1C6UHQ ".

15. AHa.rrH3 Ha oTqeTeHHTe KarrHTa.JIOBH pa3xo.z:i;H no § 51-00 " OrnoeeH peMOHm HQ Ob!l20mpQuHu MQmepuaJlHU QKmueu ", H B3aHMOBp'h3Ka Ha oTqeTeHHTe CYMH no rraparpacpa c

oTpa3eHHTe CYMH no cMeTKHTe OT 110.r.rpy11a 2071 ,, He3Q6bpme11.o cmpoume!lcmeo,

npOU3600Cm60 u OCH06eH peMOHm '', aKO peMOHThT e H3B'hpIIIeH qpe3 B'h3JiaraHe; CMeTKa 6076 ,, Oc11.oee1-1 peMOHm HQ uHcjJpQcmpyKmypHu o6eKmu '-lpe3 6bHU1HU oocmQ6KU ", aKo peMOHThT e

H3BbpllleH Ha HH<ppacTpyI<TypHH o6eKTH qpe3 BbHIIIHH .UOCTaBKH; CMeTKa 6507 " Oc11.oeeH peMoHm HQ ObJ12ompQUHU MQmepuaJlHU QKmueu no cmonQHCKU HQ'-lUH ", aKo ocHOBHH51 peMOHT

Ha .[(MA e H3B'hpllleH no CTOnaHCKH HaqttH; CMeTKa 6508 " 0CH06eH peMOHm HQ

40

wuppacmpyKmypHU o6eKmU no cmonaHCKU HallUH '', aKO OCHOBHIUI peMOHT e H3BnpmeH Ha

HHcppacTpyKT)'pHH o6eKTH no CTOnaHCKH HaqlfH.

16. AHarrm Ha oTqeTeHHTe KanHTa.JIOBH pa3XO.D.H no § 52-00 ,, IJpuoo6ueaHe Ha ObJ12ompauHu Mamepua!IHU aKmueu" H B3aHMOBpb3Ka Ha oTqeTeHHTe C}'MH no naparpacpa c

oTpa3eHHTe CYMH no cMeTKHTe OT rpyna 20 ,, /(bJ12ompauHu Mamepua!IHU aKmueu " 3a

6arraHcoao npH3HaTHTe ( 6e3 cMeTKa 2071 ,, He3aebpmeHo cmpoume!lcmeo, npou3eoocmeo u

OCH06eH peMOHm '') 17. AHa.JIH3 Ha oTqeTeHHTe KarrHTa.JIOBH pa3XO.D.H no§ 53-00 " IIpuoo6ueaHe Ha

HeMamepua!lHU ObJ12ompauHu aKmueu " H B3aHMOBpn3Ka Ha oTqeTeHHTe C}'MH no

naparpacpa c oTpa3eHHTe C}'MH no CMeTKHTe OT rpyna 21 ,, HeMamepua!lHU ObJ12ompauHu

aKmueu ".

18. AHarrm Ha oTqeTeHHTe KanHTa.JIOBH pa3xo.n.H no § 54-00 " IIpuoo6ueaHe Ha 3eMR " H

B3aHMOBpb3Ka Ha OTqeTeHHTe C}'Mlf no naparpacpa CbC C}'MHTe, no cqeHOBO,ll;HH CMCTKH 6077 ,, Pa3xoou 3a npuoo6ueaHe Ha 3eMR e cmpaHama " H 6078 ,, Pmxoou 3a npuoo6ueaHe Ha 3eMR e

lly:J1C6uHa " . 3a 6arraHCOBO npH3HaTHTe- CMeTKa 2010 " IlpU!le:JICaUf,U KbM c2paou u CbOpb:JICeHUR

3eMu " .

19. IlpaBHJIHO OTqlfTaHe Ha onepal(HHTe no cpHHaHCOB JIH3HHr B oTqern no pa3XO,ll,Hlf If

cpHHaHCHparn;H naparpacpH, npH KOHTO 6JO,ll,)l(eTHOTO npe.n.npmITHe e JIH3HHronorryqaTeJI Ha ,ll;MA

CbC CTOMHOCT Ha.D. 10 000 JIB. If cpoK Ha JIH3HHra Ha.D. e.n.Ha ro,ll,HHa. IlpH.n.o6HTHTe aKTHBH OT

npe.n.npmITHeTO ce OTpa3SIBaT B oTqern KaTO KanHTa.JIOB pa3XO,ll, B ro,ll,HHaTa Ha npH.n.o6HBaHe c

l(SIJiaTa CTOMHOCT, HaMa.JieHa c npHna.n.all(HTe ce pa3XOL{lf 3a JIHXBH If B yaeJilfqeHHe Ha .n.pyro

cpHHaHCHpaHe.

HanpUMep:

- c npuoo6u6alle Ha ,ll,bJiroTpaliHHTe MaTepHa.JIHH aKTHBH B ycJIOBHSITa Ha cpHHaHCOB JIH3HHr

(TpaHcnopTHH cpe.n.crna) - l(SIJiaTa cnpaBe,ll,JIHBa CTOMHOCT Ha aKTHBa ce OTpa3SIBa B pa3XO,ll,HaTa

qacT Ha oTqern no pa3xo.n.eH § 52-04 "IJpuoo6ueaHe Ha mpaHcnopmHu cpeocmea " enc 3HaK (+) H no cpHHaHcHpammr § 93-17 " 3aob!l:J1CeHUR no ifJuHaHcoe !lU3UH2 u mbp20ecKu Kpeoum KbM MecmHu !lu14a " enc 3HaK ( +)

- npe3 nop6ama wouna H acsi:Ka crre.n.aama 3a JIH3HHrOBHSI nepHo.n. ro,ll,HHa, nrraTeHHTe

pa3XO,ll,lf 3a JIHXBH ce OTpa3SIBaT no pa3XO,ll,eH § 29-91 ,,J.(py2u pmxoou 3a JlUX6U KbM MeCmHU

JlU14a " CbC 3HaK ( + ); nrraTeHaTa rnaBHHI(a (6e3 JIHXBarn) ce OTqlfTa no cpHHaHCHpam § 93-18 CbC

3HaK (-) H c6opa OT .n.aeTe C}'MH ce oTqlfrnT B HaMa.JieHHe no § 95-07 ,, Ha!lUl.lHocm e !leeoee no

cMemKu e KpaR Ha nepuooa " enc 3HaK (+). - Cbll(HSIT pe.n. ce npHrrara If npH nproBCKHTe Kpe,ll,HTH.

41

KJIACH<l>HKAIJ;IDI HA PA3X0,1.J;HTE 3A IIPH,].J;OliHBAHE HA ,lJ;'hJirOTP AHHH AKTHBH

(Ha,11; yTB'hp,11;eHHH npar Ha C'hm;ecTBeHocT B c'lfeTOBOJJ;HaTa noJIHTHKa Ha DbpBOCTeneHHHH punope,ll;HTeJI c 6ro,11;:1KeT - pupa6oTeHa Ha OCHOBaHue yKaJaHne Ha

MHHHCTepCTBOTO Ha <t>nHaHCHTe, ,11;a,11;eHO c ,1.J;O .N!! 1 OT 2002 r.)

.N!! no Ilo,11;naparpa OT C'lfeTOBOJJ;Ha ,lJ;'hJirOTpaiiHH aKTHBH pe,11; EliK CMCTKa

1. § 52-01 2041 ,, IIpuiJ06uem1e Ha ,, KoMmompu u KOMnJOmpu u xapiJyepHo xapiJyep " o6ovviJeaHe "

KoMIIIOThPHH KoHdmrypauHH

KoMrrIOTPH

XanrrvepHo o6opy;::i:saHe

MoHHTOPH

CKeHePH

CnpB'hPH

IlpHHTepH

MynTHMeLJ:HHHH ycTpolicTsa; Ta6neTH

HLJ:P.

2. § 52-02 Ilo,11;rp. 203 CnrnacHo rrpHno)l(eHHe .N2 8 K'hM <l>O ,, IIpuiJo6ueaHe Ha ,,Crpa;::i:H" .N!! 01 OT 12.01.2016 r. ce ;::i:a;::i:oxa

c2paiJu" YKa3aHHSI OT MHHHCTepcTBOTO Ha

qmHaHCHTe, qe II pH H3fOTBSIHe Ha

pa3qern 3a KaIIHTMOBH pa3XO)l;H

cne;::i:sa ;::i:a ce HMa rrpe;::i:BHLJ:, qe 3a

uenHTe Ha aHanH3a Ha pa3qeTa 3a

KaIIHTMOBH pa3XO)l;H B §§ 52 -02 ,,IlpH;::i:06HBaHe Ha crpa;::i:H" ce OTHaCSIT

COMO f1.a:Jxooume1 n11.eoauoenu 3Q 3QKVnV6aHe HQ CZDQOU.

3. § 52-03 2049 ,, JipuiJo6ueaHe rta ,,J(pyzu MaUlWIU, opy20 o6opyiJeaHe, CbOpb:JICeHU5l,

06opyoem1e " MaUlUHU, Cb0f)b:J/CeHU5l"

CnOO'h)l(eHHSI

Q3syqHTenHa ype;::i:6a

Ilpeso;::i:aqecKa ype;::i:6a

42

.N!! no Ilo,1J;naparpacl> OT C1:1eTOB0,1J;Ha ,l.l;bJJrOTpanHH aKTHBH

pe,!J; EEK CMCTKa

ITpe.n;aBaTeJIHH ycTpolicTBa,

BKJIJOqJiTeJIHO TerrecpOHHH neHTparrH,

M06HrrHH TerrecpoHH, GSM H

Tene<boHH

EHepreTwrnH H ,n;BHraTeJIHH MaIIIHHH

H o6opy,n;BaHe, BKJIJOqH:TeJIHO

acaHChOPH

I1pOH3BO,Zl;CTBeHH MaIIIHHH H

o6oov,n;BaHe

I13MepBaTeJIHH H peryrrttpa:rntt ype,n;H,

HHCTPYMeHTH H npOH3BO,n;cTBeHH

IIPHHa,n;Jie)l(HOCTH

KacoBH anapaTH c <bttcKarrHa naMeT

Cpe,n;cTBa 3a KOIIHpaHe H onepaTHBHO

pa3MHO)l(aBaHe Ha ,Zl;OKYMeHTH -

KCepOKCH

KnttMaTttnH H KJIHMaTH3aTopH

Cpe.n;cTBa 3a cttrHarrH3anm1,

HH<bopManmr H OXPaHa

KOHTeHHepH 3a 6HTOBH OTIIa,n;'hnH

Me.n;ttnHHCKH ype.n;H, anapaTH,

o6opy.n;BaHe H HHCTPVMeHTaPHVM

Crn.n;HOHH

4. § 52-04 2051 ,, llpuoo6uea11e HG ,, JleKU mpa11cnopm11u aemoM06Wlu " cpeocmea" 2059

,,Jipy2u mpa11cnopm11u cpeocmea"

neKH aBTOM06HJIH

MttKpo6vctt

neKOTOBaPHH aBTOM06HJIH

KaMHOHH H .n;pyrn Te)l(KOTOBapHH

aBTOM06HJIH

CMeTOH3B03Ba:rntt MaIIIHHH

nttHeHKH

ABrn6ycH

TpaMBaH H MOTpttcH 3a

eneKTPOTpaHCIIOpTa

Tponeli6ycH

EneKTpoKapH

43

.N°!!IlO llo)J.naparpacl> OT CqeTOBO)J.na ,l('hJirOTpauuu aKTHBH

pe)J. EliK CMCTKa

floKOMOTIIBII II BarOHII

Kopa6I1

CaMoJieTII

ITo)l(apHII KOJIII

TpaKTOPII

Bepil)l(HII cHeropIIHII

CaMOCBaJIII

<l> a,l::{POMII

5. § 52-05 2060 ,, Ilpuoo6ueaHe Ha ,, CmonaHCKU

cmonaHCKU uHeeHmap "

uHeeHmap"

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rraneTII, pa60THII MaCII

KanKynaTopII - .[()l(06HII, HacTOJIHII,

YHIIBePCaJIHII

EneKTpOHHO MexaHI1qJII1 I1

MexaHl:l'IHII Il3qIICJIIITeJIHII MaIIIIIHII

nIITOB HHBeHTap - eneKTpI1qecKI1:

XJia.[(llJIHIIUil,IIeqKil,60H:nepH,

rronoqI1cTaqKI1 H no.

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rroqIIBHII CTaHUHII II ,J:(p. rrono6HII

Mac II, 610pa, CTOJIOBe, KaHarreTa,

KymeTKII, Kpecna, nerna, MaTpaUH II

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yqpe)l(nemrn

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IIIKa$0Be,6H6JIIIOTeKI1

AKYCTilqHlf ycTpOHCTBa

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Bil.[(eOKaMePH, YCIIJIBaTeJIH Ii .[(p.

ArrapaTypa 3a orrepaTHBHa

nI1crreqepcKa Bpn3Ka 3a yqpe)l(neHH51 H

rrpenrrpI151TH51 - ceKpernpcKH ypen6H,

HOMepaTOPII II no. rrono6HH

44

.M!no Ilo.a:naparpacj> OT CqeToBO.LJ:Ha ,ll;bJirOTpaifHH 3KTHBH pe.a: EEK CMCTKa

KmmMH, IT'bTeKH, nep.ueTa, KapTHHH H

.up. CnopTeH HHBeHTap H <l>HTHec ofoase)I{,UaHe

CaHHTapHo-xHrHeHHo ofoase)I{,UaHe

My3HKaJIHH HHCTPYMeHTH

6. § 52-06 6075 I1H.UHBH.UYaJIHH 3am;HTHH cpe.ucrna

,, Hll(ppacmpyKmypHu ,, Pa3XOOU 3a o6eKmu " npuoo6ueaHe Ha

UH</JpacmpyKmypHu o6eKmu llpe3 6bHUl,HU OOCma6KU " 6504 ,, Pmxoou 3a

U32paJ1CoaHe Ha UHrjJpacmpyKmypHU o6eKmu no cmonaHCKU Ha'-lUH " 2202,, HHrjJpacmpyK mypHu o6eKmu "

TpaHcnopTHO-KOMJ'HHKaUHOHHH

Mpe)I{H H C'bOp'b)I{eHH51 -

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)I{eJie30IT'bTHaTa HH<l>pacTpyKTypa;

npHCTaHHm;a H JieTHm;a H

C'b0_2'b)I{eHH51Ta K'bM T51X

Bo.uocHa6.u51BaHe H KaHarrmaQH51

IlpelfHCTBaHe Ha IlHTeHHH If

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npelfHCTBaTeJIHH CTaHUHH

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T_2a~onocTose , yJIHlfHO ocseTJieHHe

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fa30CHa6.[(51BaHe H3B'bH crpa.uaTa

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XH.U_20MeJIHOJiaUHH

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f e03am;HTHa .ueifHOCT

45

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46

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H3TOqHHI.J,H •

./ c/Ka 2201 (/{Cf{) c/KH 6077 H 6078 (E1ooxem;CEC)

./ c/Ka 2010 (E100:>1eem) - § 54 - 00 - § 54 - 00

./ c/Ka 2202 (/{Cf{) c/KH 6075, 6076 (E10o:J1Cem;CEC)

./ - § 51-00

./ c/Ka 2203 (/{Cf{) c/Ka 6079 (E100J1cem;CEC)

./ c/Ka 2204 (/{Cf{) c/Ka 6079 (E10oxem;CEC)

./ c/Ka 2099 (3a ,L(MA no oT6p.) (/{Cf{)

./ c/Ka 6098 (E10oxem;CEC)

- § 52 - 06

- § 52 - 19 - § 10 - 14 - § 52 - 19 - § 10 - 98

3a6eJZeJICKa: 2203, 2204, 2099 11e ca eb6 e3aUMoepb3Ka CbC Cbomeem11ume napazpapu.

47

XIII. ,LJ;AH'bqHQ OI>JIAr AHE no 3KIIO

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TnproBCKH51 3aKoH, KaKTO H OT OT)laBaHe non HaeM Ha JlBH)l(lfMO H He)lBlf)l(lfMO ttMyrn:ecTBO Ha

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2 Ha CTO. KoraTo nonJie)l(lf Ha o6naraHe c naH'hK Bnpxy npHXOJlHTe 3a C'hOTBeTHaTa ronttHa,

o6m:ttHaTa cnenBa na nonane ronmrrna naH'hqHa neKnapau;1rn no o6pa3eu; no 31 MapT Ha

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o6m:ttHaTa no 31.03 . Ha cnenBam;arn ro)lHHa, qn. 253 OT 3KI10.

To3H )laH'hK ce TpeTttpa KaTo HaMaJieHHe Ha npttxon, a He KaTo pa3xon, KaTo 3a u;enTa ce

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6JO)l)l(eTHHTe npennptt51TH51 no 3KI10' '.

I1pHXO)lHTe lf pa3XO)lHTe ce HaqlfCJI51BaT K'hM MOMeHTa Ha T51XHOTO B'h3HlfKBaHe (qJI,

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qpe3 K051TO ce onpeneAA naH'hqHarn ocHoBa npH o6naraHeTO c naH'hK Bnpxy npHXOJlHTe.

llllE)l(eMeceqHo HaqHcJI51BaHe Ha ,llaH'hKa Bnpxy npHXOllHTe Ha 6a3a cqeTOBO.llHa cnpaBKa:

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c npeBe)l(J:{aHeTo Ha ,llaHbKa B ,llaH'hqHOTO nonpa3)leJieHHe:

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K-T c/KH OT rpyrra 50 ITapttqHlf cpencrna §37-02 (-)

ITpH B'h3CTaHOB51BaHe Ha HaJJ,BHeCeH JWH'hK Bnpxy npHXO,llHTe OT CTOnaHCKa )leHHOCT OT

MHHaJIH rO,lllfHlf :

,[(-Tc/Ka OT rpyna 50 ITapttqHlf cpencrna §37-02 (+) K-T c/Ka 4512 Pa3qeTH 3a naH'hK Bnpxy npHXOJlHTe OT crnnaHcKa neliHOCT

B Kpa51 Ha ro)lHHaTa CMeTKa 7190 ce npHKJIJOqBa C'hC CMeTKa 1201 ,,lf3MeHeHue Ha

HemHume aKmU6U 3a nepuoo a " B CTOIIaHCKaTa rpyrra, B KOHTO ce ocqeTOBO)l51Ba CTOnaHCKaTa

neliHOCT ("nlO,ll)l(eTH" HJIH " I13B'hH6JO)l)l(eTHH CMeTKH lf <l>oH)lOBe").

48

IX. 3A)I;liAJIAHCOBA QTqETHOCT

B cMeTKHTe OT rpyna 91 ,,qy)l{)J.H .D.oJirOTpattHH aKTHBH, MaTepmurHH 3anactt H

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npH ycJIOBHXTa Ha eKCnJIOaTaUHOHeH HaeMeH )J.OfOBOp, aKTHBH, CoXpaHxBaHe Ha OTfOBOpHO

na3eHe, KaKTO H aKTHBH, no.nJie)Karn:H Ha ynpaBJieHHe HJIH pa3npe.neJieHHe. Corna}l.HO T.16.12.1

OT MC 20/14.12.2004 r. Ha M<!> nonyqeHHTe 3a 6e3Bo3Me3.D.HO BpeMeHHO noJI3BaHe .[{MA ce

oTqHTaT no cnpase)J.JIHBa CTOHHOCT KaTo ~)l{,llH .[{MA no 3a)l.6aJiaHCOBa CMCTKa 9110 ,,qy)l{.[{H

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49

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50

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Kpeoum cMemKa 9808 KopeKUHH B o6eMalcToifHocrra Ha IToeTHTe aHra)l(HMeHTH

3a pa3XO.UHTe

10. AHyJiupaHe Ha llOCTH aHra'1\'.HMCHTH

)..(e6um cMemKa 9200 IToeTH aHra)l(IfMeHTH 3a pa3XO.UH - HaJIHqHOCTH

Kpeoum cMem«a 9809 AHynHpaHe (KaHu;enHpaHe) Ha ITOeTH aHra)l(HMeHTH 3a pa3XO.UH

CqeTOBO.UHHTe 3aIIHCBaHIUI ITO CMeTKH 9803 B cnyqa:H, qe ce OTHaCSIT ITO .uoroBOp ce

B3eMaT cne.u BCSIKa e,n:Ha peanmau;HwITnarn;aHe HJIH m.ua.n:eHa <PaKTypa. 3a HOBH 3a,n:bJI)l(eHHSI 3a

pa3XO.UH ( CMeTKa 9860 ) ce B3eMa e,n:Ho cqeTOBO.UHO 3aITHCBaHe B KpM Ha BCSIKO TpHMeceqHe,

KaTO CTOHHOCTTa Ha OITepau;HSITa ce B3eMa OT cqeTOBO.UHHSI OTqeT - Kpe,n:HTHHTe o6opOTH Ha

CMeTKa 9800 H 9801.

Ilo CMeTKHTe OT llO,ll;rpy11a 921 ,,IlonyqeHH o6e3ITeqeHHSI" ce OTqHTaT ycJIOBHH aKTHBH.

ITonyqeHHTe 6aHKOBH rapaHUHH ce OTpa3SIBaT ITO 3a,n:6anaHOCBa CMCTKa 9214 ,,ITonyqeHH

rapaHUHH H ITOpbqHTeJICTBa" B OTqeTHa rpyrra ,,nIO,[{)l(eT"' KoraTO ca CBbp3aHH c H3IT'bJIHeHHe Ha

.uorOBOpHH aHra)l(HMeHTH, o6Bbp3aHH c 6IO,n:)l(eTa Ha ITpe,n:ITpH.KTHeTo, H B oTqeTHa rpyrra ,,CEC",

KoraTO ca o6Bbp3aHH CbC cpe,n:CTBa ITO OITepaTHBHHTe ITporpaMH B CbOTBeTCTBHe c H3HCKBaHHSITa

Ha T.31 OT MC 07/26.06.2012 r. Ha M<D.

)..(e6um cMemKa 9214 ITonyqeHH rapaHUHH H ITOpbqifTencrna

Kpeoum cMemKa 9281 KopecIToH,n:Hparn;a cMeTKa 3a 3a,n:6anaHCOBH aKTHBH

Ilo CMeTKH OT llO,ll;rpy11u 991 ,,CTaTHCTHKa 3a ITpocpoqeHH: B3eMaHHSI" H llO,ll;rpy11a 992 ,,CTaTHCTH:Ka 3a ITpocpoqeHH: 3a,[{bJI)l(eHH:SI" ce OTpa3HBaT ITpocpoqeHHTe B3eMaHHSI H

3a,[{bJI)l(eHHSI, OTpa3eHH Haif-HaITpe.u ITO CMeTKH OT pa.uen 4 ,,CMeTKH 3a pa3qeTH - B3eMaHHSI H

3a,[{bJI)l(eHHSI".

Ilo CMeTKH OT llO,ll;rpy11a 994 ,,CTaTHCTHKa 3a <PHHaHCH:paHe Ha pa3XO.UH 3a CMeTKa Ha

6eHe<PHUH:eHTH, EBpOITeHCKH Cbl03 H OCTaHaJIH .UOHOpH ITPH HaI.J;HOHaJIHOTO <PHHaHCHpaHeTO Ha

pa3XO.UH H ITPH.U06H:BaHeTO Ha aKTHBH ITO ITporpaMa Ha EBpoITeHCKHSI Cbl03 KaKTO H ITO .n:pyrH

Me)l(.n:yHapo,n:HH ITporpaMH H ITpoeKTH. CMeTKH OT 110,ll;rpy11a 994 ce Kpe,n:HTHpaT cpenzy

.ue6HTHpaHe Ha CMCTKa 9989 c ITpHCITa,n:arn;aTa ce CYMa Ha CbOTBeTHOTO <PHHaHCHpaHe

/HaUHOHaJIHO, Ha EBpOITeHCKHSI Cbl03 H OT .upyrn .UOHOpH/ B o6rn;HSI pa3Mep Ha pa3XO.UHTe

IBKJIIOqifTenHo n C}'MHTe 3a ITpH.uo6HBaHe Ha aKTHBHI. B oITpe.ueneHH cnyqaH Ha KopeKu;HH,

peBH:3HpaHe Ha ITpH6JIH3HTeJIHH ou;eHKH H .up. e Bb3MO)l(H0 CMeTKHTe OT Te3H ITO,n:rpyrrH .ua ce

51

.z:i:e6HTHpaT. HmpopMaum1Ta no CMeTKHTe OT no.urpynu 994 ce 0Tpa351Ba B Kpa51 Ha OT'IeHH51

nepHO.[( K'bM 31.12. B Kpa51 Ha I'O.[(HHaTa CMeTKHTe OT no.urpynu 994 ce npHKmoqBaT B

KOpecnOH.[(eHQH51 C'bC CMCTKa 9989.

X. OTqHTAHE HA IIOJiyqABAHETO H P A3XO.[J;BAHETO HA CPE.[J;CTBA OT EBPOIIEHCKHTE <l>OH.[J;OBE

HopMaTHBHOTO ocHoBaHHe 3a OTqffTaHe Ha cpe.z:i:crnarn Ha H<l> H CTpyKTypHHTe

cpoH.IJ:OBe Ha EBponeifcKH51 C'bI03 H OT Koxe3HOHHH51 cpoH.z:i: ca YKa3aHH51Ta Ha M<l>, .z:i:a.z:i:eHH B

nHcMo MC .N'!! 07 OT 04.04.2008 r. YKa3aHH51Ta BKmoqBaT BbnpocHTe, CBbp3aIIH c

nonyqaBaIIeTO, pa3XO.[(BaHeTO H OTqffTaHeTO Ha Te3H cpe.z:i:crna OT 6oHecpHUHeHTHTe - o6rn:HHH

H TeXHHTe no.z:i:Be.IJ:OMCTBeHH pa3nope.IJ:HTenH. CTPYKTYPaTa Ha oTqeTHa rpyrra ,,CEC" e

C'brJI . .14 OT MC .N'!! 14 OT 30.12.2013 r. 06rn:HHCKOTO CbcpHHaHCHpaHe H aBaIICOBOTO cpHHaHCHpaHe

He ce pa3XO.[(Ba qpe3 6IO.IJ:)l(eTa, a ce npeBe)l(.z:i:a OT o6rn:HHaTa Karn TpaHccpep Me)l(.[(y 6IO.IJ:)l(eTHH 11

H3B'bH6IO.[()l(eTHH CMeTKH.

06rn:HHHTe H3rDTB51T Ha KacoBa OCHOBa oTqeT - cpopMyJ151p CEC-3-KC<l>; Ha HaqffcJieHa

OCHOBa- o6opOTHa Be.[(OMOCT, OTqeTHa rpyrra ,,CEC".

QcqeTOBO.[(eHH 3anHCH rrpH OTqHTaHe Ha npoeKTH:

1. IloJ1yllQ6QHe HQ mpQHc</Jep HQ cpeocmaQ no omoe!lHQ 6QHK06Q U360H610omemHQ

CMemKQ HQ 06U(UHQmQ, UJlU HQ He UH n006eOOMCm6eH pa3nopeoume!l

IIonyqeHHTe OT H cpe_ucTea no 6aHKOBa H3B'bH6IO.IJ:)l(eTHa cMeTKa 7443 ce oTqHTaT

no TpaHccpepeH § 63-01 11 no cqeTOBO.IJ:Ha cMeTKa 7532

B oTqeTna rpyna ,,CEC" I B'LB d>0pMYJIHpa CEC-3-KC:

J(e6um cMemKQ 5013 TeKyrn:11 6aHKOBH cMeTKH B neBa

Kpeoum cMemKQ 7532 KacoBH TpaHccpep11 oTl3a cMeTK11 3a cpe.z:i:crna oT

EBponeifcKH51 C'bI03 Ha 6IO.[()l(eTmne opraHH3aUHH OT no.z:i:ceKTOp ,,UeHTpaJIHO yrrpaBJieHHe"

§ 63-01 ,,IloJ1ylle11u mpQHc</Jepu (+)" (Me:»eoy cMemKu JQ cpeocmaQ om EaponeiicKUR

C'b103)

2. Kozamo ce 603CmQH06R6Qm Heycaoenu cpeocmBQ om 06U(u11ume, 6Kll10llumeJ1110

u om MUHaJlU 20ou11u, HQ H</J ce C'bCmQBR o6pQmHQ cmQmua, KQmo cyMQmQ no § 63-01 ce

ompaJR6Q C'bC JHQK ,,Munyc"

B oTqeTna rpyna ,,CEC" I B'hB d>opMYJrnpa CEC-3-KC:

J(e6um cMemKa 7532 KacoBH rpattccpepH oTha cMeTKl1 3a cpe,l1,CTBa OT

EBpone:HcKH51 C'bI03 Ha 6IO.IJ:)l(eTHHTe opraIIH3aUHH OT no.z:i:ceKTOp ,,UeHTpanHo yrrpasneHHe"

Kpeoum cMemKQ 5013 TeKyrn:H 6aHKOBH cMeTKH B nesa

52

§ 63-01 ,,II0Ry11enu mpanc</Jepu (-)" (.Me:»eoy c.MemKu 1a cpeocmBa om EBponeucKUR C'bl03)

3. IIpu npeBoo na llUXBU 1a H</J ce noJ11Ba § 63-02 ,,IIpeocmaBenu mpanc</Jepu (-)", Kamo na na11ucRena ocnoBa ce oe6umupa c.MemKa 7532.

B OT'leTua rpyrra ,,CEC" I B'hB d>opMym1pa CEC-3-KC:

,l(e6um C.MemKa 7532 KacOBH TpaHc<i_}epH OT'3a CMeTKH 3a cpe,ll;CTBa OT

EsporreikKH5I C'bl03 Ha 6IO.L1:)l(eTHHTe opraHH3aU:HH OT IIO,ll;CeKTOp ,,U:eHTPaJIHO yrrpasrreHHe"

Kpeoum c.MemKa 5013 TeKymH 6aHKOBH cMeTKH B rresa

§ 63-02 ,,IIpeoocmaBenu mpanc</Jepu (-)" (.Me:»eoy c.MemKu 1a cpeocmBa om EBponeucKua co101)

4. Kozamo o6iu,unama y11acmBa coc co6cmBeno <jJunancupane, cy.1ttama ce npeBe:»eoa om 610omema na o6iu,unama no 6anKoBa C.MemKa 7443

B OT'leTua rpyrra ,,liIOJ!~eT"/ B'hB cbOPMYJIHp I>0-3:

,l(e6um c.MemKa 7534 KacoBH TPaHc<j_}epH oTha cMeTKH 3a cpe,ll;CTBa OT EsporrelicKH5I C'bl03 Ha o6iu;HHHTe

Kpeoum c.MemKa 5013 TeKymH 6aHKOBH cMeTKH B rresa

§ 62-02 ,,IIpeoocmaBenu mpanc</Jepu (-)" (.Me:»eoy 610omemnu u c.MemKu 1a cpeocmBama om EBponeucKua co D1)

B OT'leTua rpyrra ,,CEC" I B'hB cbOPMYJIHpa CEC-3-KC:

,l(e6um c.MemKa 5013 TeKymH 6aHKOBH cMeTKH B rresa

Kpeoum c.MemKa 7524 KacosH TpaHc<i_}epH oTha 6IO,ll;)l(eTH Ha o6Iu;HHa EsporreHCKH5I C'bl03 Ha o6iu;HHHTe

§ 62-01 ,,II0J1y11enu mpanc</Jepu (-)" (.Me:»eoy 610omemnu u c.MemKu 1a cpeocmBama om EBponeucKUR co101)

5. IlpeBe~aue 1aeM006pa1uo cpeJJ:CTBa OT 6IOJJ:~eTa ua o6IQunaTa no

H3BbH6IOJJ:~eTHaTa CMCTKa 7443 (OT'IHTa ce KaTO BpeMeHHH 6e3JIHXBCHH 1aeMH Me~ 6IO,[J;~CTHH H H3B'hH6IOJJ:~CTHH CMCTKH)

B OT'leTua rpyrra ,,liroJ!~eTu" I B'hB cbOPMYJIBp I>O:

,l(e6um C.MemKa 4624 BpeMeHHH 6e3JIHXBeHH 3aeMH OT'3a CMeTKH 3a cpe,ll;CTBaTa OT EBporreHCKH5I C'bl03

Kpeoum c.MemKa 5013 TeKymH 6aHKOBH cMeTKH B rreBa

§ 76-00 ,,Bpe.Mennu 6e1J1uxBenu 1ae.1ttu .Me:»eoy 610omemu u UJ6'bn610omemnu c.MemKul</JonooBe c.MemKu 1a cpeocmBa om EBponeucKUR co101"

53

B oT11eTHa rpyna ,,CEC" I BbB d>opMyJIHpa CEC-3-KC:

J.(e6um CMemKa 5013 TeKyIIJJI 6aHKOBM CMeTKM B neBa

Kpeoum cMemKa 4614 BpeMeHHM 6e3nMxBeHM 3aeMM oTha o6m;MHCKM51 6IO,ll;:>I<eT

§ 76-00 ,,BpeMe1111u 6e1RuxBe11u 1aeMu Me:»coy 610o:»cemu u UJB011610o:»cem11u cMem«1u<jJ01100Be cMemKu 1a cpeocmBa om EBponeucKua co101"

6. BbJCTaHOBHBaHe Ha no.rcy11eHHH 6eJJIHXBeH 1aeM OT HJBbH6roti;*eTuaTa CMeTKa 7443 no 6roti;*eTa ua o6m;uuaTa

B oT11eTua rpyna ,,CEC" I BbB d>opMyJIHpa CEC-3-KC:

J(e6um cMemKa 4614 BpeMeHHH 6e3nHxBeHH 3aeMH oTh a o6rn;HHCKIDI 6IO,r:p1<eT

Kpeoum cMemKa 5013 TeKyrn;M 6aHKOBH cMeTKH B neBa

§ 76-00 ,,BpeMe1111u 6e1JluxBe11u 1aeMu Me:»coy 610o:»cemu u UJB011610o:»cem11u cMemKul<jJ01100Be cMemKu 1a cpeocmBa om EBponeucKUR co101"

B oT11eTua rpyna ,,liIDll*eTu" I BbB d>opMyJIHP IJO:

J.(e6um cMemKa 5013 TeKyrn:H 6aHKOBH CMeTKH B neBa

Kpeoum cMemKa 4624 BpeMeHHM 6e3nHxBeHH 3aeMM oTha cMeTKH 3a cpe.n:cTBaTa

OT

EBporrelicKH51 C'hI03

§ 76-00 ,,BpeMe1111u 6e1JluxBe11u 1aeMu Me:»coy 610o:»cemu u UJB011610o:»cem11u

cMem«ul<fto1100Be cMemKu 1a cpeocmBa om EBponeucKUR co101"

6.1. B cnyqa:H, qe 1aeMbT ue MO*e Ila 6blle BbJCTauoBeu M3IJ.51JIO MJIH qacTHqHo

OT

TpaHc¢epH OT H<t> (HarrpHMep rropa.n:H HerrpM3HaBaHe Ha H51KOH pa3XOJJ:M TpaHc¢ep'bT e B rro

MM'bK pa3Mep ) , 3aeM'hT ce TpaHc¢opMHpa B TpaHc¢ep Me)l(.n:y oTqeTHH rpyrrM ,,OIOJJ:)l(eT" H

,,CEC" H ce B3eMaT C'bOTBeTHHTe 3aIIHCBaHH.H Ha KaCOBa H HaqffCJieHa OCHOBa:

B oT11eTHa rpyna ,,lirop,*eTH" I BbB d>opMyJIHp liO

CrnpHo orrepaIJ.H.H c pa3Mepa Ha qacrra, KO.HTO ocrnBa 3a cMeTKa Ha EeHe¢ttu.MeHTa:

J.(e6um CMemKa 4624 BpeMeHHH 6e3JIHXBeHH 3aeMH OTh a CMeTKH 3a cpe.n:cTBaTa OT

EBporrelicKH.H C'hI03

Kpeoum cMemKa 5013 TeKyrn:H 6aHKOBH cMeTKH B neBa

§ 76-00 ,,BpeMe1111u 6e1JluxBe11u 1aeMu Me:»coy 610o:»cemu u u1B011610o:»cem11u

cMem«ul<jJ01100Be cMemKu 1a cpeocmBa om EBponeucKuR co101"(+)

54

Cnc cnrn;aTa CTOHHOCT ce npaBH H BTopa onepau:m1:

,l(e6um cMemKa 7534 KacoBH oTh a cMeTKH 3a cpe.z:i;crna OT EsponeifcKH51 CbI03 Ha

06IIJ;HHH Kpeoum cMemKa 5013 TeKymH 6aHKOBH cMeTKH B rresa

§ 62-02 ,,Ilpeoocmaaenu mpanc</Jepu (-)" (MeJ1Coy 6100J1Cem11u u cMemKu 1a

cpeocmaama om EaponeiicKuR co101)

B oTqeTHa rpyna ,,CEC" I B'hB d>opMyJIHpa CEC-3-KC

CTopHo onepau;H51 c pa3Mepa Ha qacrra, K051TO ocrnsa 3a CMeTKa Ha EeHeqmu;HeHrn:

,l(e6um cMemKa 5013 TeKyrn;H 6aHKOBH cMeTKH B rresa Kpeoum cMemKa 4614 BpeMeHHH 6e3JIHXBeHH 3aeMH oTha o6rn;HHCKH516IO.z:i;:>KeT

§ 76-00 ,,BpeMe1111u 6e1J1uxae11u 1aeMu MeJ1Coy 6100J1Cemu u UJ61JH6100J1Cem11u cMem«ul<J>o11ooae cMemKu 1a cpeocmaa om EaponeiicKUR co101"(-)

Cnc CbIIJ;aTa CTOHHOCT ce npaBH H BTOpa onepau;H5I:

,l(e6um cMemKa 5013 TeKymH 6aHKOBH cMeTKH B nesa Kpeoum cMemKa 7524 KacoBH TpaHc<l>epH oTha 6IO.z:i;:>KeTH Ha o6rn;nHa

§ 62-01 ,,IloJ1y11e11u mpanc<J>epu (+)" (MeJ1Coy 6100J1Cemu u cMemKu 1a cpeocmaama om EaponeiicKua co101)

7. KoraTo o6m;HHaTa H3B'hpmea npe)leapHTeJIHH nnam;aHHH OT 6ro)l~eTa Ja pa3XO/lH HJIH aeaHCH K'hM /lOCTaeqHU:H npellH )la 6'b)le O)l06peH npeKTa

Cnrrr. T.21 OT <l>O 2 OT 27.01.2015 r. H3BbpllieHH:Te nnarn;aHH51 OT 6IO)l;:>KeTa ce

oTqnrnT Karn KacoBH pa3xo.z:i;n no 6IO.z:i;:>KeTa Ha o6rn;nHaTa. B cnyqaif, qe npoeKTa 6n.z:i;e o.z:i;o6peH 3a <l>nHaHcHpaHe enc cpe.z:i;crna OT CEC HJIH ,[(MIT KacoBHTe pa3xo.z:i;H, np51KO csnp3aHH c npoeKTa, ce npeKJiacH<l>HUHpaT no §62. 0TqeTeHHTe Ha HaqHcJieHa OCHOBa pa3XO)l;H H npH.z:i;06H:BaHe Ha aKTHBH ce npeXBbpAAT OT nIO)l;:>KeT KbM CEC qpe3 KOpecnOH)l;eHU:H51 CbC CMeTKH 7534 (nIO)l;:>KeT) H 7524 (CEC) H CMeTKa 7601 3a pa3JIHKaTa Me:>K.z:i:y .z:i;aHHHTe 3a Te3H pa3XO)l;H H npH.z:i;06HBaHe Ha aKTHBH Ha Kacosa H Ha~cneHa OCHOBa. ,[(oKOJIKOTO ca OTpa3eHH CYMH no cMeTKH OT no.z:i;rpynH 980 H 986 OT CEO, Te ce crnpHHpaT B EIO.z:i;)!(eT H ce oTpa351BaT B CbIIJ;H51 pa3Mep B CEC.

8. IlpH O)l06peH npoeKT

I1pH H3BbpIIIeHH .z:i;onycTHMH pa3XO)l;H B OTqeTHa rpyrra bIO)l;:>KeT, KOHTO ca B paMKHTe

Ha 6IO.z:i;:>KeTa Ha o.z:i;o6peHH51 npoeKT, no.z:i;ne:>Kam Ha OT~TaHe B ,,CEC" ce H3Bbprnsa CTOpHHpaHe

Ha pa3XOLlHTe no 6101l~eTa Ha o6m;HHaTa.

55

BbB KacoBHH oTqeT B oTqeTua rpyna ,,liro)l~eTH"

Pa3XOJJ:H §§(-)I§ 76-00 ,,BpeMeHHH 6e3JIHXBeHH 1aeMH Me~ 6roi:i:~eTHH H H3BbH6roi:i:~eTHH CMeTKu/cj>oui:i:one CMeTKH 3a cpeJJ:CTBa OT EnponeiiCKHH Cbl03" (-)

/(e6um CMemKa 4624 BpeMeHHH 6e3JIHXBeHH 3aeMH OT'3a CMeTKH 3a cpe)J.CTBaTa OT

EBporrei kKH.si: C'.bI03

Kpeoum cMemKa 4020, 4040, 5013, pa30ell 6 ripeKJiacmpm~HpaHe KaTO 6e3JIHXBeH 3aeM Me)l(.rzy 6IO)J.)l(eTHH H H3B'bH6IO)J.)l(eTHH CMeTKH.

BbB d>opMyJIHp CEC-3-KC<l>/B oTqeTua rpyna ,,CEC"

Pa3XOJJ:H §§(+)I§ 76-00 ,,BpeMeuuu 6e3JIHXBeuu JaeMu Me~y 6roi:i:~eTuu u H3BbH6IOJJ:~eTHH CMeTKH/cj>OHJJ:OBe CMeTKH 3a cpeJJ:CTBa OT EnponeiiCKHH Cbl03" (+)

/(e6um cMemKa 4020, 4040, 5013, pa1oeJ1 6 Kpeoum cMemKa 4614 BpeMeHHH 6e3JIHXBeHH 3aeMH oT'3a 061.QHHCKH 6IO.ZJ.)l(eT

9. KoraTo ca H3BbpmeuH npei:i:napHTeJiuu nJiamanHH B npHKJiroqeua roi:i:uua OT 6roi:i:~eTa ua o6muuaTa 1a npH.11:06usaue Ha aKTHBH u nnocJieJJ:CTBHe TeJu nJiamaHHH 6bJJ:aT npu1HaTH 3a i:i:onycTHMH H ce BKJiroqaT B o6xsaTa Ha cj>uHaHcupaHeTo Ha CbOTBeTHaTa OJI, oTqeTeHHTe DJiamaHHH ce CTOpHHpaT OT 6IOJJ:~eTa. AKO npui:i:o6HTHTe aKTHBH ca

1aBbpmeHH Ha 100% He ce cTopuupaT OT oTqeTHa rpyna ,,liroi:i:~eT"/",l.(C,l.(" H He ce

Jase~aT B ,,CEC"!

CTopHHpaT ce pa3XO.ZJ.HTe B oTqeTHa rpyrra ,,:OIO.ZJ.)l(eT" H rrpexB'.bpJI.si:He Ha

pa3XO)J.HTe no CMeTKa 7443. I13IIOJI3BaHe Ha CJie)J.HHTe CMeTKH H rraparpaqm

§ 76-00 ,,Bpe.1tte1111u 6e1J1uxae11u 1ae.1ttu MeJ1Coy 6100J1Cemu u UJ60116100J1Cem11u

cMemKul<jJonooae cMemKu 1a cpeocmaa om Eaponeii.cKwt co101" (-) Pa3xooen § 10-00 ,,HJOpbJICKa" (-) "

C.1ttemKu om pa30ell 6 - CMeTKH 3a pa3XO.ZJ.H

C.1ttemKu 462 BpeMeHHH 6e3JIHXBeHH 3aeMH oT'3a cMeTKH 3a cpe.ZJ.CTBa OT

EBporreii:cKH.si: cr.103

CMemKa 7601 Br.TpernHH HeKacoBH TpaHc<l>epH Me)l(.ZJ.Y oTqeTHH rpyrrH

,,nIO)J.)l(eT" H ,,CEC"

10. lie3Bb3Me3JJ:HHO npeXBbpJIHHe Ha npu.11:06HTHTe c Te3H cpeJJ:CTBa aKTBH Ha

i:i:pyru 6roi:i:~eTHH npei:i:npHHTHH - o6mHHH

B oTqeTHa rpyna ,,CEC"

/(e6um CMemKa 7642 ITpeXBbpJieHH He<l>HHaHCOBH )J.'bJiroTpaHHH aKTHBH OT/ K'bM 061.QHHa

Kpeoum cMemKa pa1oeJ1u 2,3

56

B oTqeTHa rpyna ,,liro.u~eT" Ha imyro 6ro.u~eTHO npe.unpHHTHe-o6mHHa:

,l(e6um cMem1<a pa30eJZu 2,3 Kpeoum cMem1<a 7642 ITpexsbprreHH HeqmHaHCOBH )J,bJiroTpaiiHH aKTHBH oT/KbM

o6mHHa

11. lie3B'b3MC3,llHO npeXBbpJIHHe Ha npH)l;06HTHTe c Te3H cpe)J,CTBa aKTHBH Ha

He6IO)J,)l(eTHH npe)J,npH51TH51 H cpH3HqecKH rrmia - npH cqeTOBO)J,HHTe 3anHCBaHH5I BMeCTO c/Ka

7642 ITpexsbprreHH HeqmHaHcOBH )J,brrroTpa:HHH aKTHBH oTIK'hM 06m1rna, ce H3ITOJI3BaT

CbOTBeTHHTe CMeTKH 3a TpaHccpepH B HaTypa OT rp.64 ITeHCHH, COI(HaJIHH IlOMOmH H

o6e3meTeHH51, cy6CH)J,HH H KanHTaJIOBH TpaHccpepH.

12. KoraTO no e.uHa HJIH ,11;pyra npHqHHa no 6aHKOBaTa CMCTKa Ha 6eHecJmu,HeHTa ca B'b3CTaHOBCHH cyMH OT ,lJ;OCTaBqHKfKOHTpareHT, ce H3BbpmBaT CJIC,lJ;HHTe cqeTOBO,ZJ;HH

onepau,HH:

B oTqeTHa rpyna ,,liIOJ.l~CTH"/ B'hB d>opMyJIHp li-3:

,l(e6um cMem1<a 50131 TeKymH 6HKOBH CMeTKH B rreBa

Kpeoum cMem1<a 4682 Pe3qeTH cbc cMeTKH 3a cpe)J,CTBa OT EBponeiicKHJI C'hl03

Ha

6IO)J,)l(eTHH opraHH3al(HH OT IlO)J,CeKTOp ,,IJ;eHTparIHO ynpaBrreHHe" 3a IlOCThilHJIH H pa3XO)J,BaHH

cpe)J,crna

§ 88-03 Cpe)l;CTBa Ha pa3nope)l()J,aHe npe)J,ocrnBeHHlcb6paHH cpe)J,CTBa H

H3BbprneHH nrramaHHJI OT ha CMeTKH 3a cpe)J,CTBaTa OT EsponeHCKHJI Cbl03 ( +)

B oTqeTHa rpyna CEC/s'bB d>opMyJIHp CEC-3-KC<l>

,l(e6um cMem«a 4682 Pe3qeTH cbc cMeTKH 3a cpe)J,cTBa OT EBponeiicKHJI C'hl03 Ha

6IO)J,)l(eTHH opraHH3al(HH OT IlO)J,CeKTOp ,,IJ;eHTPaJIHO ynpasrreHHe" 3a IlOCThilHJIH II pa3XO)J,BaHH

cpe)J,crna

Kpeoum cMem1<a om pa30eJZ 2,3,6,4 § 88-03 Cpe)J,crna Ha pa3nope)l()J,aHe npe)J,ocrnBeHHlcb6paHH cpe)J,CTBa H

H3BbpIIleHH nrramaHHJI OT ha CMeTKH 3a cpe)J,CTBaTa OT EBponeHCKHJI Cbl03 (-)

B oTqeTHa rpyna ,,CEC"

ITpH )J,OCTaBKa Ha aKTHBH, ycrryrH:

,l(e6um CMem1<u om zp. 20,30,6, ,l(e6um cMem1<a 4511Pa3qeTH3a )J,aH'hK )l;o6aBeHa crn:HHocT

Kpeoum cMem1<a 4010 3a):{'bJDKemrn K'bM .n;ocTaB~1u:r;tt OT cTpaHaTa

57

3a npexBnpmrneTO Ha MC OT H3BnH6IO,l1.)KeTHa cMeTKa:

B OTIJeTua rpyna ,,CEC"

J(e6um cMema 4501 BnTpenrnH pa3qeTH Me)l()zy 610,n)l(eT H cMeTKH 3a cpe.ncrna oT

EBponeikKIDI C'hl03

Kpeoum cMem«a 4511Pa3qeTH3a ,naH'bK .no6aBeHa CTOHHOCT

B OTIJeTua rpyna ,,l>rop,jKeT"

J(e6um cMem«a 4511Pa3qeTH3a ,naH'bK .no6aBeHa CTOHHOCT

Kpeoum cMem«a 4501 BnTpemHH pa3qeTH Me)I(,[{)' 610,n)l(eT H cMeTKH 3a cpe.ncrna

OT

EBponeH:cKmI C'hl03

XI.HHBEHTAPH3AnIUI

l1HBeHTapH3aU:HHTe B o6rn:HHaTa ce H3BnpmBa C'brJiaCHO pa60THaTa HHCTpyi<n:mI

,,,n:eH:cTBH5l 11pH HHBeHrnpmaU:H5I Ha .ll:MA, .ll:HMA H CM3 H .lJ:OK)'MeHTHpaHeTO Ha

HHBeHTapH3aU:H5ITa" OT CHcTeMaTa 3a yrrpaBrreHHe H KOHTpOJI Ha aKTHBHTe Ha 06rn:HHa

CHJIHCTpa H ITrraHa 3a .lJ:OK)'MeHTOo6oporn.

l1HBeHrnpman:H5l Ha CML( ce H3BnpmBa e)l(ero,nHo, Ha ,n:MA Ha 2 ro,nHHH, a Ha

KHHrHTe B 6H6JIHOTeKaTa Ha BCeKH 5 ro,nHHH.

l1HBeHTapH3aU:HHTe ce 11paB5IT OT KOMHCHH, Ha3HaqeHH C'bC 3a110Be,n Ha KMeTa, B K05ITO ce

011pe,neJI5l o6eKTHTe Ha HHBeHTapH3HpaHe, cpOKOBeTe3a H3BnpmBaHe Ha HHBeHTapH3aU:HHTe,

KaKTO H cpoKoBeTe 3a o<l>opM5IHe Ha ,nOK)'MeHTHTe, 3a npe.nocTaB5IHeTo HM 3a yTB'hp)l(,naBaHe H

ocqeTOBO,lJ;5IBaHe Ha pe3yJITaTHTe.

JlHn:aTa, OTroBap5IIIJ:H 3a C'bOTBeTHHTe oTqeTHH o6eKTH,onpe,nerreHH 3a HHBeHTapH3HpaHe,

npe,nH 3a11oqBaHe Ha HHBeHTapH3aU:H5ITa 110.lJ:l1HCBaT ,neKrrapaU:H5I, qe BCHqKH 11orryqeHH

,nOK)'MeHTH ,no 3a11o~aHeTo H ca 11pe,na,neHH B cqeTOBO.lJ:CTBOTO. B ,neKJiapaU:H5ITa ce OTpa35IBa H

11pHHa,lJ;Jie)l(HOCTTa Ha HaJIHqHHTe cpe,ncTBa.

Pe3yrrTaTHTe OT HHBeHTapH3aU:H5ITa ce OTpa35IBaT B HHBeHTapH3aU:HOHHH 011HCH H

cpaBHHTeJIHH Be,lJ;OMOCTH.

CncTaBeHHTe .lJ:OK)'MeHTH OT HHBeHTapH3aU:H5ITa ce 110,n11HcBaT OT qrreHoBeTe Ha

KOMHCHHTe HOT JIHU:eTO, OTroBOpHO 3a C'bOTBeTHH5l o6eKT.

3a pe3yJITaTH OT HHBeHTapH3an:mne ce C'bCTaB5IT 11pOTOKOJIH, KOHTO ce YTB'bp)l(,naBaT OT

3aM.KMeT ,,<l>HHaHcH" HJIH ,nHpeKTop ,nHpeKU:H5I ,,<l>HHaHcH" . Te MoraT .na 6n,naT:

1. ITpoToKorr 3a KOM11eHcHpaHe Ha JIHl1CH c H3JIHIIl'hU:H

2. ITpoToKorr 3a JIHl1CH 3a cMeTKH Ha o6rn:HHaTa

3. ITpoToKorr 3a JIH11CH 3a cMeTKa Ha JIHU:eTo, oTroBapern:H 3a oTqeTHH5l o6eKT

4. ITpoTOKOJI 3a JIHl1CH, oTpa3eHH KaTo B3eMaHH5l OT HeH3BeCTHH JIHU:a - 11pH Kpa)l(6H,

.no 11pHKJIJOqBaHe Ha crre,nCTBeHHTe ,neHCTBH5l

ITpH HHBeHTapH3aUHH ce ycTaHOB5IBaT H OTpa35IBaT oT.nerrHH JIHl1CHTe, H3JIHill'hUHTe H

He11paBHJIHO oTqHTaHHTe MaTepHaJIHH 3a11HCH.

58

C)'Ml1Te OT KOHCTaTHpamlTe nHnCH, 3a KOHTO mIMaT BHHa MaTepHanHO OTfOBOpHHTe

nmi;a, ce oTqHTaT KaTO pa3XO.ll 3a o6HqaifHaTa .z:i;eliHOCT.

XII. ro~HIIIHO cqETOBO~HO IIPHKJIIOqBAHE

fo.z:i;HIIIHOTO cqeTOBO.llHO npHKmoqnaHe o6xnama TeKym;oTO cqeTOBO.llHO npeKmoqBaHe,

no.z:i;roTOBKa 3a ro.z:i;HIIIHO npHKmoqnaHe H H3fOTB51He Ha <)JHHaHCOBo-cqeTOBO.z:i;eH oTqeT.

CxeMaTa Ha cqeTOBO.llHOTO npHKmoqnaHe o6xnama cne.z:i;HHTe eTanH:

ET All 1 : Ilpou;e.z:i;ypH npe.z:i;H H3rOTB51He Ha ro.z:i;HIIIHH o6opoTHH Be.z:i;oMOCTH. Ha T03H ernn

cne.z:i;na .z:i;a ce H3BnprnaT cne.z:i;HIITe .z:i;eliHOCTH:

1. TeKymo HaqHcmi:BaHe Ha npHxo.z:i;HTe H pa3xo.z:i;HTe 3a oTqeTHa ro.z:i;HHa

2. HaqHcmmaHe Ha npHcna.z:i;HaTH npHxo.z:i;H H pa3xo.z:i;H

3. HaqHcmmaHe Ha npHxo.z:i;HTe H pa3xo.z:i;HTe 3a Mece:u: .z:i;eKeMBpH no KopeKTHBHH cMeTKH

4. QcqeTOBOMBaHe Ha pa3XO.llHTe 3a TeKymaTa oTqeTHa ro.z:i;HHa, KOHTO me ce H3nnanIT B

cne.z:i;namaTa

5. HaqHcmmaHe Ha npoBH3HH 3a 3a.z:i;bn)l(eHm1 KbM nepcoHana

6. HaqHcmmaHe Ha npoBH3HH 3a B3eMamUI H 3a.z:i;bn)l(eHH5I

7. Ilperne.z:i; Ha o6e3u;eHKa Ha ~A H npeou;eHKa Ha M3 8. Onpe.z:i;emi:He Ha npH6nH3HTenHa cqeTono.z:i;Ha ou;eHKa Ha He3aBnprneHOTO cTpOHTencrno

9. IlpoBe)l(.llaHe Ha ro.z:i;HIIIHa HHBeHTapH3aIJ;H51:

• Ilo.z:i;roTOBKa 3a ro.z:i;HIIIHaTa HHBeHTapH3au;mI - 3anone.z:i;, KOMHCHH, o6eKTH,

cpoKone;

• IlpoBe)l(.llaHe Ha HHBeHTapH3aI.J;H51Ta - H3MepBaHe H npe6p051BaHe (<)JaKTHqecKa

nponepKa)

• ,n:oK)'MeHTHpaHe Ha pe3ynrnTHTe OT HHBeHTapH3aIJ;H51Ta - HHBeHTapH3aIJ;HOHHH

oncH, cpaBHHTeITHH Be.z:i;OMOCTH, npoTKOITH 3a 6paK HITH aKTOBe

• QcqeTOBO.ll51BaHe Ha pe3ynTaTHTe OT HHBeHTapH3aIJ;H51Ta - nHnCH, H3ITHIIIbll;H,

6paK, Kpa)l(6H

ETAll 2 : IlplIKmoqnaHe Ha cqernno.z:i;HHTe cMeTKH (6e3 CMeTKH OT pa3.z:i;enH 6 H 7)

ET All 3 : 1'broTB51He Ha nnpBa o6opoTHa ne.z:i;oMOCT H 6anaHc KbM 31 .z:i;eKeMBplI ( 3a M <1> II 3a

CMeTHa nanarn)

1. HH<)JopMaUH51 3a CTPYKTyparn Ha ce6ecToliHocrra Ha .z:i;eiiHocTHTe, oTqlITaHII B rp. 65 2. CnpanKa 3a npoBH31IH II KopeKTIIBH Ha onpe.z:i;eneHH B3eMaHII51 II 3a.z:i;bn)l(eHH51

3. ,n:aHHH 3a can.z:i;arn no CMeTKII OT rpyrra 10 II 11 H HeTHO can.no Ha CMeTKH OT pa3.z:i;en 6 II 7

KbM 31 .z:i;eKeMBpH Ha npe.z:i;xo.z:i;HaTa ro.z:i;IIHa npe.z:i;H nplIKJIIOqBaTeITHIITe onepau;HII

ETAll 4: fo.z:i;mnHo nplIKmoqnaHe Ha cqeTOBO.llHII CMeTKII OT pa3.z:i;en1I 6 II7

59

ETAII 5: :Ybrornirne Ha srnpa o6opoTHa se;:i:oMOCT

fo;:i:mIIHIUIT qnrnaHCOB OTqeT BKJUOqBa:

fo;:i:mIIHIUIT OTqeT 3a KaCOBOTO H3IlbJIHemi:e Ha 6IO,l{)l(eTa H H3BbH6IO,l{)l(eTHH CMeTKH H

QJOH,l{OBe;

EarraHc Ha 610.z:i:)l(eTHOTO npe;:i:npm1Tne;

ITpnrro)l(emre, BKJIIOqsamo 06.HcHH:TeJIHHTe 3anHCKH KbM .n:saTa oTqeTa - ro.n:mneH oTqeT

3a KaCOBOTO H3IlbJIHeHHe Ha 6IO,l{)l(eTa H H3BbH6IO,l{)l(eTHHTe CMeTKH H QJOH,l{OBe H 6arraHc

KbM 31 ;:i:eKeMBpH

CnpaBKa 3a npoBH3HH H KopeKTHBH Ha oT;:i:errHH B3eMaHH.H n 3a,llbJI)l(eHH.H

CnpaBKa npocpoqeHH B3eMaHH.H H 3a,llbJI)l(eHH.H

CnpasKa 3a Hepa3nrraTeHH pa3XOJJ:H 3a oTqeTeHH.H nepno;:i:

CqeTOBO,l{HH.H 6arraHC ce CbCTaB.H B JJ:BYCTpaHHa QJOpMa, pa3;:i:erreH IIO OT,l{eJIHH OTqeTHH rpynH.

AKTHBHTe, naCHBiiTe H KaIIHTarra ce npe;:i:cTaB.HT no OTqeTHa cpopMa.

ITpe;:i:cTaB.~IHeTo H KrracHQJHKa:UH.HTa Ha cTaTHHTe B cqeTOBOJJ:HH.H 6arraHc H ocTaHaJIHTe erreMeHTH

Ha QJHHaHCOBHH oTqeT ce 3ana3Ba npe3 crre;:i:samn nepno;:i:n, ocseH aKo e HaJIO)l(eHa npoMsi:Ha c

HOpMaTHBeH aKT

XII. 3AKJIJOqHTEJIHH P A3IIOPE)J;I>H

1. Hacrnsi:marn cqeTOBO,l{Ha IIOJIHTHKa e pa3pa6oTeHa Ha OCHOBaHHe cc 1 ,,ITpe;:i:cTaBHHe

Ha QJHHaHCOBH oTqeTn" , cMeTKonrraHa Ha 610.z:i:)l(eTHHTe npe;:i:npH.HTH.H, MC N2 20 OT 14.12.2004 r., MC 07/2008, MC 14/2013, MC 16/2014, <l>O 2/2015 Ha MHHHCTepcrnoTo Ha QJHHaHCHTe

3a npnrraraHe Ha HauHOHaJIHH cqeTOBOJJ:HH crnH;:i:apTH 3a 610.z:i:)l(eTHHTe npe;:i:npHHTH.H H B

CbOTBeTCTBHe c npHH:UHilHTe H H3HCKBaHHHTa ' onpe;:i:erreHH B 3aKOHa 3a cqeTOBO,l{CTBOTO, H

BJIH3a B CHJia OT 01.01.2017 r. 2. KoHTporra 3a npHrraraHe Ha cqeTOBO,l{HaTa IIOJIHTHKa ce Bn3rrara Ha CbCTaBHTeJI.H Ha

ro,l{IUIIHHH QJHHaHCOB OTqeT.

3. ITpHJIO)l(eHHHT HH,l{HBHJJ:YaJieH CMeTKOIIJiaHH 3a 2017 r. e Hepa3;:i:errHa qacT OT

HaCTO.HmaTa cqeTOBO,l{Ha IIOJIHTHKa, KOHTO ca 3a,l{bJI)l(H:TeJIHH 3a BCHqKH BTOpocTeneHHH

pa3nope;:i:nTerrn Ha 06mnHa CnrrncTpa.

4. H3MeHeHHH H ;:i:onnrrHeHHH B pe3yrrTaT Ha npoMsi:Ha B HopMaTHBHaTa 6a3a ce

H3Bnpnrna no pe;:i:a Ha npHeMaHe Ha CqeTOBO,l{HaTa norrHTHKa .

.5IHyapn, 2018 r. AHerrmr Bacnrresa rrraseH cqeTOBO.l{HTerr H

HaqarrHHK oT;:i:err ,,CqeToso;:i:cTBO H KOHTporr"

ITpn o6mHHa CnrrHcTpa

60

npunoJKeHue Ng 1

N~

no lilOA>KeTHa CTpyKiypa OnlACaHMe

peA 1 06w,a aAM"1Hi.1CTpa41..u1 BK/1to4Ba c4eTOBOACTBO Ha 16 6p KMeTcBa 1-1 Aei1HocTa Ha o6w,a

aAM"1H"1CTpa41-1R

2 Y41-1111-1w,a 06eA"1HRBa KaCOBl-1 OT4ern "1 o6opOTH"1 BeAOMOCrn Ha eAHa npocJ>ernoHa/lHa r"1MHa3"1R, 10 Y4"1/1"1W,a/ OY,COY, nMr/, 4 06c11y>Ksaw,1-1 3BeHa L.J,nflP /HAO,OOC M11aAOCT, OAK, OTAe/1 "06pa30BaH1-1e 1-1 MllaAe>KKl-1 Aei1Hocr1-1 11

/

3 AeTCKl-1 rpaA"1H"1 06eA"1HRBa KaCOBl-1 OT4ern "1 06oporn1-1 BeAOMOCrn Ha 9 rpaA"1H"1

4 Ky my pa 06eA"1HRBa KaCOBl-1 OT4ern "1 06opOTH"1 BeAOMOCrn Ha My3e"1,

61-16111-10TeK1-1, XYAO>KeCTBeHa ra11ep1-111, AYXOB opKecTup, paA1-104eHTbp, APYrH Aei1Hocrn Ha Ky11rypaTa

5 06w,ecrseHo 3Apase, 06c11y>KBa cna41-1a111-1311paH1-1 1-1Hcr1-1ry41-11-1 3a co41-1a11H1-1 yc11yrn, co41-1a11Ha no111-1rnKa 1-1 cnopT KaKTO c11eABa: ACXO!l, AB<DY, AL.J,CX, AL.JJJ.MY, L.J,HCT BXYlt1, L.J,BH,

L.J,HCT 3a AM 11-1 2 1-1 L.J,HCT flnP, L.J,HAMY; ACn 1-1 K1t1n 6 AH 1-1AA3 0T4"1Ta Aei1Hocrra Ha 4 6p. AeTCKH 11c111-1, AeTCKa M/1e4Ha KYXHR 1-1

3ApaBH"1 Ka61-1Hern -AeTcKo 1-1 y411111-1w,Ho 3Apaseona3BaHe 7 KM. Ai1AeM1-1p

8 KMeTcBo Ka111-1neTposo

9 on ApbcTbp

10 on 06peA1-1

11 On 06W,HHCKH na3ap1-1 1-1

napKHHrl-1

12 on PA50

fl _ l /23-

YTebpA~n : ... .. . ... ... ... ... n ..... .... ... ... ...... .. ... ... ..... . 1a-p 10nu>1H HauaeHoal

KMem Ha 06U(uHa Cunucmpa

CMETKOIIJIAH HA EJOl()J(ETHHTE OPI'AHH3AI(HH- 2017 r.

P A3)1,EJI 1 - CMETKH 3A KAIIHT AJIH H 3AEMH

10 PaJnOJI3raeM K3nHT3JI

l 00 P33nOJI3raeM K3nHT3JI

I 00 I PaJnonaraeM KanHTaII

11 AKyMyJiup3uo H3Meueuue H3 ueTuun 3KTHBH

110 AKyMyJIHp3HO H3Meueuue 03 HCTHHTe 3KTHBH

1101 AKyMym1paHo H3MeHem1e Ha HeTHHTe aKTHBH

12 113Meueuue H3 ueTHHTe 3KTHBH 33 nepnoii;3

120 H3Meueuue H3 ueTuuTe 3KTHBH 33 nepuoii;3

1201 l13Mettem1e Ha ueTHHTe aKTHBH Ja nep110.na

15 EMHCHH 03 JJ:bp)((38HU (o6muucKn) QCHHH KHH)((3

151 Kp3TKocpoquu JJ:bp)((3BHH (o6muucKu) ueuuu KHU)((3

1511 KpaTKocpoGHH )];IJ;K (06IJ;K)

1517 06parno HJKYneu11 KpaTKocpoGHH )];IJ;K (06IJ;K)

152 )1,hJirocpoquu JJ:bp)((3BHH (o6muuCKH) QCHHU KHll)((3

1521 ,[(oJiroCpOGHH J.(IJ;K (06l(K)

1523 TeKym .n»II no .nomocpoGHH ,[(IJ;K (06IJ;K)

1527 06parno H3KyneHH )l.oJiroCpOGHH .IJ:IJ;K (06IJ;K)

158 33JJ;bJl)((CHllH 33 JlllXBU no JJ:bp1K3BHH (o6muucKu) )],IJ,K

1581 3a.noJI)((eHIDI' Ja JIHXBH no .z:i;IJ;K (06IJ;K)

1587 KopeKTHB Ja 3a.ZJ.oJ[)((eHIDI' 3a mrxBH no o6parno H3Kyneu11 .z:i;IJ;K (06IJ;K)

159 IlpeMuu/OTCTbnKH H ii;pyru KopeKTHBH OT HOMHH3Jl3 03 JJ:bp)((38HH (o6muuCKH) QCHHH KHU)((3

1591 TipeMHWOTCThnKH OT HOMHHaJia Ha KpaTKOCpoqHH )];l(K (06IJ;K)

1593 TipeMHWOTCThnKH OT HOMHHaJia Ha )l.DIIrocpoqHH ,[(l(K (06IJ;K)

16 3aeMu OT Me1KJJ:yu3poii:uu $uu3ucosu uucTuTyuuu, 63HKH u ii;pyru JIHQ3

162 33eMu OT 63HKH B CTp3H3Ta

1621 KpaTKocpoGHH 3aeMH OT 6aHKH B CTpaHarn

1623 ,[(oIIrocpoqHH 3aeMH OT 6aHKH B CTPaHaTa

1625 TeKym .n»II no .nonrocpo'IHH 3aeMH OT 6aHKH B cTpattarn

165 33eMu OT ii;pyru JJ:bp)((3Bu u MeJKJJ:yu3poii;uu oprauu33Quu

1651 KpaTKocpoqHH JaeMH OT .npyrn .nop)((aBH

1652 KpaTKocpoGHH JaeMH OT Me)((.ZJ.yHapo.nHH opraH11Jau1111

1654 ,[(oJirocpO'IHH 3aeMH OT .npyrn .ZJ.op)((aBH

1655 )];oJirocpoqHH 3aeMH OT Me)((eyttapO.ZJ.HH opraHH3aUHH

1657 TeKym .nnn no .ZJ.oJirocpo'IHH 3aeMH OT .npyrn .nop)((aBH

165 8 Te Kym .nnn no .nonrocpo'IHH 3aeM11 OT Me)((eyttapo.nuH opraumau1111

166 )1,pyru 33CMH OT qy)((6HH3

1661 KpaTKOCpoquH 3aeMH OT 6aHKH H <iJHHaHCOBH HHCTHTYUHH OT qy)((6HHa

1663 )];pyrn KpaTKOCpOGHH 3aeMH OT qy)((6HHa

1664 )1,oJirocpO'IHH 3aeMH OT 6aHKH H <iJHHaHCOBH HHCTHl)'UHH OT qy)((6HHa

1666 )1,pyrn )l.oIIrOCpOGHH 3aeMH OT qy)((6HHa

1667 TeKyI..U )l..!IJI no )l.oJifOCpoqHH 3aeMH OT 6aHKH H <iJ11HaHCOBH HHCTHl)'UHH OT qy)((6HHa

1669 TeKym .n»II no .npyrn .nomocpo'IHH 3aeMH OT qy)((6Htta

168 33JJ;bJl)((CHHH 33 JIHXBH no 33CMH OT CTp3H3Ta II qy)((6HH3

1681 3a)l.1:.JI)((eHIDI' 3a JIHXBH no JaeMH OT 6aHKH B CTpauaTa

1685 3a.noJI)((eHIDI' 3a JIHXBH no 3aeMH OT .npyrn .nop)((aBH

- 2 I 23 -

1686 3a)l,bJDKeH.IU! 3a Jil1XBl1 no 3aeMl1 OT Me)l()l,yHapO,ll,HH opraHl13aUHH

1688 3a.!lbJI)l(eHHJ! 3a JIHXBH no 3aeMH OT 6aHKH H qmHaHCOBl1 HHCTHTYUHl1 OT lfylK6HHa

1689 3a.!lbJI)!(eHHJJ 3a JIMXBH no .!lpyrn 3aeM11 OT '!y)l(6ttHa

17 3aJJ.'hJIJKeuuH no aKTHBnpauu rapauu,uu

170 3aJJ,'hJIJKeuuff no aKTnBnpauu rapauu,uu 1701 3a)l,bJI)!(eHHJ! no 3aeMl1 no aKTl1B11paHl1 rapaHI.(1111 KbM MeCTHl1 n11ua

1702 3a.!lbJI)l(eHl1J! no 3aeMl1 no aKTHB11paH11 rapaHUHl1 KbM '!Y)!(.!leCTpaHHH n11ua

1707 3a.!lbJI)l(eHHJ! 3a Jll1XBl1 no aKTHB11paHl1 rapam.11111 KbM MeCTHl1 miua

1708 3a)J,bJI)l(eHl!J! 3a Jil1XBH no aKTHBHpaHH rapaHUHH KbM lfY)!(.!leCTpaHHH JIHUa

19 .LJ:pyrn 3ael\rn u JJ.'hJiroBe

191 3a)J,'hJIJKeHHH no ctiuuaHCOB JlU3HHr 1911 3a.!lbJI)!(eHHJJ no cp11HaHCOB JIH311Hf KbM MeCTHl1 n11ua

1912 3a.!lbJI)!(eHl1J! no cpttHaHCOB Jil1311Hr KbM '!Y)!(.!leCTpaHHl1 n11ua

1913 Terym .!lJ!JI no 3a.!lbJI)!(eHMJJ no cpHHaHCOB JIH3H:Hr KbM MeCTHH: n11ua

1914 Terym .!lJ!JI no 3a)J.bJI)!(eHHJJ no cpH:HaHcoB Jil1311Hr KbM 'IY)l(.!leCTpaHHH n11ua

1917 KopeKTHB Ha HOMHHaJIHa CTOHHOCT Ha 3a,ll,bJI)l(eHH:J! no cpHHaHCOB JIH:3HHr KbM MeCTHH JIHUa

1918 KopeKTHB Ha HOMl1HaJIHa CTOHHOCT Ha 3a.!lbJI)!(eHl1J! ITO cpHHaHCOB Jil1311Hr KbM lfYlK.!leCTPaHHl1 JIH:Ua

192 3a)J,'hJIIKeHHH no )J,'bJirocpo'leH TbproBCKH KpeJJ,HT 1921 3a)J.bJI)!(eHHJ! no .!lbJirocpo'!eH TbproBCKH Kpe,ll,11T KbM MeCTHH Jil1IJ,a

1922 3a)l,bJI)!(eHl1J! no .!lbJirocpolfeH TbproBCKH Kpe.!ll1T KbM lfY)!(.!leCTpaHHl1 JIHUa

1923 Terym .!lJ!JI no 3a.!lbJI)!(eHHJJ no .!lbJirocpo11eH ThproBCKH Kpe.!ll1T KbM MeCTHH n11ua

1924 TeKym )J.JJJI no Ja.UbJJ)l(eHHJJ no )J.bJirocpo11eH ThproBCKH Kpe.!lHT KbM 11y)l(.uecTpaHHH: n11ua

1927 KopeKTHB Ha HOMHHaJIHa CTOHHOCTh a.ubJJ)l(eHHJJ 3a Jil1XBH no .!lbJirocpo11eH TbproBCKH Kpe,ll,HT KbM

MeCTHH JIHUa

1928 KopeKTl1B Ha HOMHHaJIHa CTOHHOCTh a,ll,bJI)l(eHHJJ 3a Jil1XBH no .!lbJirocpo11eH TbproBCKH Kpe,ll,HT KbM lfY)l(.!leCTpaHHH

JJHUa

199 .LJ:pyrn 3aeMH u JJ.'hJiroBe OT cTpauaTa 1991 KpaTKOCpO'IHH 3aeMH: OT He6IO.!l)!(eTHH npe.!lnp11JJTl1J1 OT ceKTOp ",[I;np)!(aBHO ynpaBneH11e"

1992 ,[I;oJiroCpO'!HH JaeMH OT He6IO)l,)!(eTHl1 npe.uITpHJJTHJ! OT ceKTOp 11,[I;bp)l(aBHO ynpaBJJeHH:e"

1993 Terym )J.JJJI ITO )J.bJirocpoqHf! 3aeMH OT He6IO.!l)l(eTHH ITpe,ll,npHJJTHJJ OT ceKTop ",[I;np)l(aBHO yITpaBJJeHHe"

1994 3a)J.'bJI)l(eHm! 3a Jll1XBl1 no 3aeM11 OT He6l0,ll,)l(eTHl1 ITpe.!l!IPHJJTHJ! OT ceKTOp 11,[I;bp)l(aBHO ynpaBJieHHe"

1995 ,[I;pyrn KpaTKOCpOlfHH 3aeMH ".!lbJiroBe KbM MeCTHH JIHIJ,a

1996 ,[I;pyrn .!lbJirocpo'IHl1 3aeMH H )J.bJiroBe KbM MeCTHH JIHUa

1997 Terym .!lJ!JI ITO .!lpyrn .!lbnrocpo'IHH 3aeMH H .!lbJJroBe KbM MeCTHH mrua

1998 3a)J.'bJI)l(eHHJJ 3a JJMXBH no .upyrn 3aeMH H .!lbJJroBe KbM MeCTHH JIHIJ,a

PA3.LJ:EJI 2 - CMETKll 3A .LJ:bJITOTP AHHll MA TEPllAJIHll 11 HEMATEPllAJIHll AKTllBU

20 .lJ:bJiroTpanHH MaTepuaJIHH 3KTHBU

201 Ilpune1Ka1.11,u K'hM crpaJJ,u u C'hOp'hJKenuR JeMn 2010 IIpwJJe)i(am11 KbM crpa.!lH " cnopb)l(eHHJJ 3eMH

202 IlpoJJ.yKTHBHH H pa60THH IKHBOTHH 2020 IIpO.!lYKTHBHH 11 pa60TH11 )!(11BOTHH

203 CrpaJJ,u 2031 AiJ.MHHHCTpaTHBHl1 crpa,ll,11

2032 )l{11JIHIUHH crpa.UH , o6me)l(HTHJ! H anapTaMeHTH

2038 TIO'IHBHH: CTaHUHH, XOTeJIH, yqe6HH ueHTpOBe, 03.!lpaBHTeJIHl1 KOMnJJeKCH

2039 ,[I;pyrn crpa,ll,11

204 Mawuuu, C'hOp'hJKenuR, o6opyJJ.Bane 2041 KoMmoTpH 11 xap.!lyeptto o6opy.!lBaHe

2049 ,[I;pyrn MaIIIHHH, C'bOpb)l(eHHJ!, o6opy,ll,BaHe

205 TpaucnopTHH cpeJJ.CTBa 2051 JleKH aBTOM06HJIH

2059 ,[I;pyrn TpaHcrropTHH cpe.ucTBa

206 CTonaucKu uusenTap

- 3 I 23 -

2060 CrnnaHCKH HHBeHTap

207 )J,bJirOTpauuu MaTepuaJiuu aKTHBH B npouec ua npnJJ:o6usaue

2071 HeJaBopweHO CTpOHTeJICTBO, npOH3BOJlCTBO H OCHOBeH peMOHT

2079 .[(pyrn JJ:'bJJfOTPai1HH MaTepHaJIHH aKTHBH B npouec Ha np11.uo611BaHe

209 )J,pyrn JJ:bJiroTpauuu MaTepnaJiun aKTHBH

2091 KamnanH311paHn pa3xo.u11 no Haeni/npe.uocrnsem1 Ja nomsaHe AnJJroTpaiiHH MaTep11anH11 aKnrn11

2099 .[(pyrn .U'bJlfOTpai1HH MaTepHaJIHH aKTHBl1

21 HeMaTepuaJiuu JJ:bJiroTpauuu aKTHBH

210 HeMaTepuaJiuu JJ:bJiroTpauuu aKTHBH

210 I TiporpaMHH npo.uyKrn 11 n11ueHJH 3a rrporpaMHH rrpo.uyKTH

2102 TiaTeHTl1, JrnueH311, KOHuecHOHHH npasa, qmpMeHl1 H ThproBCKl1 MapKH H .up.

2107 HeMaTep11anH11 .uonroTpaiiH11 aKTHBH B npouec Ha pa3pa6oTKa 11 np11.uo611satte

2109 .[(pyrn HeMaTepHaJIHl1 .U'bJlfOTpaHHH aKTHBH

22 )J,bJiroTpauuu aKTHBH, KanHT3JIH3Hpauu B OT'ICTHa rpyna (cTonaucKa o6JiaCT) ")J,pyru CMCTKH H JJ:CUHOCTH 11

220 )J,bJiroTpauuu aKTHBH, KanuTaJIH3Hpauu B OT'ICTHa rpyna (cTonaucKa o6JiaCT) ")J,pyru CMCTKH H JJ:CUHOCTH" 220 I 3eM11, rop11 11 TPaHHH Haca)K.ueHID!

2202 HmppacTpyKTYPHH o6eKTH

2203 AKTHBH c HCTOp1111ecKa H xy.uo)KeCTBeHa CTOWHOCT

2204 Ktt11rn s 6116n110TeKHTe

24 AMopTnlauuH ua JJ:bJiroTpauuu aKTusu

241 AMopTnJauuH ua JJ:bJiroTpauuu MaTepuaJinu aKTHBH 2412 AMoprnJauIDI Ha npo.uyKTHBHH 11 pa6ornu )KHBOTHH

2413 AMoprnJauIDI Ha crpan11

2414 AMoprn3auID1 Ha MawuHH, coopo)KeHIDI, o6opy.usaHe

2415 AMoprnJauIDI Ha TpaHcnoprntt cpe.ucrna

2416 AMOpTH3aum1 Ha CTOllaHCKH HHBeHTap

2417 AMopTuJauIDI Ha 11mppacTpyKryptt11 o6eKTH

2419 AMopTuJauIDI Ha .upyrn .U'bJJroTpaiiHu MaTep11anH11 aKTHBl1

242 AMopTHlauuH ua ueMaTepuaJiuu JlbJiroTpauuu aKTHBH 2420 AMoprnJauIDI Ha HeMaTep11anH11 .UoJJroTPafum aKTHBH

PA3)1,EJI 3 - CMETKH 3A MATEPHAJIHH 3AITACH H KOHMCKYBAHH AKTHBH

30 MaTepuaJiu, npoJlyKUHH, CTOKH

301 HelaBbpmeuo nponlBOJJ:CTBO 30 I 0 HeJaBopmeHo npo11JBOACTBO

302 MnepuaJin 3020 fop11sa

30201 KattuenapcKu MaTepuanu

30202 Xpatta 30203 Me.uuKaMeHTH u neKapcrna

30204 YYe6Hu MaTep11anu u rroMarana

30205 IlocTeneH HHBeHTap u pa6orno o6neKJio

30206 CTpOttTeJJHH MaTepuan11

30207 KoHcyMaTHBH u pe3epsHH qacrn

30208 ryMH

30209 .[(pyrn MaTepuanu

303 IlpOJlYKUHH 3030 flpO.UYKUIDI

304 CTOKH 3040 CTOKH

31 MJiaJJ:H :>KHBOTHH u :>KHBOTHH la yroHsaue

310 MJJ3JlH IKHBOTHH H IKHBOTHH 33 yroHB3He

3 l 00 MnaAH :lKHBOTHH 11 :lKHBOTHH Ja yrmrnaue

32 J3n3cu 03 Jlbp1K3Ben pe1eps u HJKynen3 npOJlYKU.HH

321 ,UbpJKaseu pe1eps

3210 3anac11 Ha ,11,np:lKaBHIUI pe3epe

322 lhKyneH3 npOJlYKU.HH

3220 llJKyneHa npOJlYKUIUI

- 4 I 23 -

33 KonctiucKyB3HH 3KTHBH u npHJl06HTO nMymecTBO OT 06e1ne'leHHH

331 KouctiucKyB3HH u npHJl06HTH OT 06e1neqenuH Jl'bJJroTp3nnu M3Tepu3JJHH 3KTHBH

3310 Komp11cKyeaH11 11 np11.no611T11 OT 06eJnetieHIU1 .nnnroTJ)aihrn MaTep11anH11 aKTHBH

332 KouctiucKyB3HH u npnJlo6uTH OT o6eJneqenuH neM3Tepu3JJHH ,n'bJJroTp3uuu 3KTHBH

3320 KomjmcKyeaHH 11 np11Ao611T11 OT 06eJne'leHIU1 HeMaTep11anu11 .nnnroTJ)aH:u11 aKTHBH

333 KonctiucKyB3HH u npHJl06HTH OT 06e1neqenuH M3TepH3JIHH 33n3cu

3330 KouqmcKyeau11 11 np11.no611T11 OT 06eJne'!eHIU1 MaTep11anu11 3anac11

PA3,UEJI 4 - CMETKll 3A PA31!ETll- B3EMAHIUI ll 3A,UbJIJKEHIUI

40 ,UocTaB'IHU.H

401 ,LJ:ocTaB'IHU.H OT CTp3H3Ta

40 l 0 3a,n'bJJ:lKeHIUI K'bM AOCTaB'l HUH OT CTJ)aHaTa

402 B3eM3HHH no 383HCH OT Jl0CT3B'IHU.H OT CTp3H3T3

4020 ,[(ocTaB'IHUH no aeaHCH OT CTJ)aHaTa

403 ,LJ:ocTaB'IHU.H OT qyJK6HH3

4030 3a,n'bJJ:lKeHIUI K'bM .nocTaB'll1Ul1 OT qy:lK611Ha

404 BJeM3HHH no 3B3HCH OT .nocT3B'IHU.H OT qyJK6HH3

4040 ,[(ocrneq111.(11 no aeaHCH OT qy:lK611Ha

405 P33'1eTH c JJ.OCT3B'IHU.H 33 3Jlp3BHo-ocurypuTeJJHH JJ.ennocTH

4050 3a,n'bJJ:lKeHHJI K'bM .nocrneq111.(11 3a 3,npaBHO-OCHryp11TeJ1Hl1 .nei1HOCTl1

4052 Tipe,nOCTaBeHl1 aBaHCH Ha .nocTaB'IHUH 3a 3,npaBHO-oc11ryp11TeJIHl1 .nei1HOCTl1

4057 PaJtieTH c .nocrneq11u,11 OT ceKTop ",[(np:lKaeuo ynpaeneH11e" Ja 3,npaeHo-oc11ryp11TenH11 .neH:HoCTH

4058 PaJqern: Ja aeauc11 Kl>M .nocTae'!11u11 OT ceKTop ",[(np:lKaBHO ynpaeneH11e" Ja 3ApaeHo-oc11ryp11TenH11 Aei1HOCTH

407 P33'1CTH c .nocT3B'IHU.H - npuxoJJ.HH noJHU.HH

4071 3a.nnn:lKeHIUI K'bM .nocrneqHI.(11 (npHXO,llHl1 n0311ll,HH)

4072 ,[(ocrnaq11Q11 no aeaHc11 (npHXO.llHH noJ11u1111)

41 KJJuenTH

411 KJJuenTH OT CTp3H3Ta

4110 B JeMaHIUI OT KJ111eHTl1 OT CTpattaTa

412 33JJ.'bJJJKeHHH no 383HCH K'bM KJIHeHTH OT CTp3H3T3

4120 3a.nnn:lKeHIUI no aeaHCH K'bM KJIHeHTH OT CTJ)aHaTa

413 KJJuenTH OT qyJK6HH3

4130 BJeMaHIUI OT KJ111ettrn OT 'ly:lK611tta

414 33JJ.'bJJIKeHHH no 3B3HCH K'bM KJIHeHTH OT qyJK611H3

4140 3a.nnn:lKeHIUI no aeaHCl1 K'bM KJll1eHTl1 OT 'ly:lK611Ha

42 P3J'leTH c nepcOH3JJ, cTy,nenTu, neucuu, cou.n3JJHH noMomu, o6eJmeTennH u cy6cnJJ.HH

421 P33'1eTn c p360THHU.H, CJJYIKHTeJJn 11 JJ.pyr nepCOH3JJ - MeCTHn JJHU.3

421 l 3a,nbn:lKeHIUI K'bM pa60THl1Ul1, CJJY:lKl1Ten11 H Apyr nepCOHan - MeCTHl1 n11ua

4213 BJeMaHIUI OT pa6oTHlffi.11, cny:lK11Ten11 11 .npyr nepcottan - MeCTHH nm.1.a

422 P33'1eTn c p36oTunu.u, cJJyJKuTeJJu u JJ.pyr nepcou3JJ - 'IYIKJJ.eCTp3HHH JJHU.3

4222 3a.nnn:lKeu11J1 Kl>M pa60Tn11u11, cny:lK11Ten11 11 Apyr nepcottan - qy:lK,necTpaHHH n11ua

4224 BJeMaHHJI OT pa6orn11QH, cny:lK11Ten11 H Apyr nepcouan - 'ly:lK,neCTpaHHH n11ua

423 1Iposu1uu 33 6'btlemu nJJ3111.3HHH K'bM nepcon3JJ3

4230 Tipoe11J1111 Ja 6nAem11 nnamaHIUI KbM nepcoHana

- 5 I 23 -

424 P3J'leTu cbc CTy.ueuTu - MecTuu JIHU3

4241 3aa'bmKemrn K'bM cTy aeHT11 11 yr:1eHHUH - MeCTH11 ;mua

4243 B3eMaHID! OT cTyaeHrn 11 y'leH11u11 - MeCTHH 11111.ia

425 P3J'leTu C'LC cTy.ueuTu - 'lyJKJJ.ecTp3uuu JIHU3

4252 3aa'bJI)KeHIDI K'bM cryaeHTl1 - 'lY)KLJ.eCTpaHHH nuua

4254 B3eMaH1111 OT cTyaettrn - 'lY)KLJ.eCTpaHH11 n11ua

426 Ilo,UOT'leTHH JIHU3

4261 B3eMaHIDI OT ITOLJ.OHeTH11 MecTuu JIHU3

4262 B3eMaHm1 OT IToaoHeTHl1 'lyJKJJ.ecTp3HHH JIHU3

427 P3J'leTu 33 neHcuu

4271 3aa'bJI)KeHIDI 3a neHc1111 s CTpaHaTa

4272 3aa'bJI)KeHIDI 3a neHCl111 B 'ly)K611Ha

4279 B3eMaH1111 3a B'b3CTaHOBHBaHe Ha ITeHc11u

428 P33'1eTH 33 DOMOll(H H .upyrn Tp3uccl>epu K'bM ,UOM3KllHCTB3

4281 3aa'bJI)KeHl1H 3a nOMOIUH H apyrn TPaHc<t>epH K'bM Ll_OMaKHHCTBa - MeCTHH n11ua

4282 3aLl_'bJI)Kemrn 3a noMOU(H 11 apyrn TpaHc<t>epH K'bM Ll_OMaKHHCTBa - 'IY)KLJ.eCTpaHHH 1111ua

4287 B3eMaHHH 3a B'b3CTaHOBHBaHe Ha ITOMOU(H H apyrn TpaHc<t>ep11 K'bM Ll_OMaKHHCTBa - MeCTHl1 n11ua

4288 83eMaHID! 3a B'b3CTaHOBHBaHe Ha ITOMOU(H H apyrn TpaHc<t>epH K'bM Ll_OMaKHHCTBa - 'IY)KLl_eCTpaHHH JIHUa

429 P3J'leTH c npe.unpHHTHH 33 Teicymu cy6cu.uuu u K3DHT3JIOBH Tp3uccl>epu

4291 3aa'bJI)KeHID! 3a rrpeaoCTaBHHe Ha Terym11cy6cHLl_l1H11 KaITHTaJIOBH TpaHc<t>epH

4299 BJeMaHID! 3a noaJie)Kam11 Ha B'b3CTaHOBHBaHe HeycsoeHH cy6cHaHH 11 Kan11Tanos11 TpaHc<t>ep11

43 P3J'leTH no ny6JIH'IHH BJeM3HHH u BJeM3HHH OT 3KTHBHp3HH r3p3uuuu, icouuecuu, npHB3TH33UHH u Y'13CTHH

430 BJeM3HHH OT ,U3H'LUH, BHOCKll, T3KCH H 3,UMHHllCTp3THBHH rno6u H C3HKUJIH

430 I B3eMamrn OT aaH'bUH, BHOCK11, TaKcH 11 aaMHHHCTpaT11BH11 rno611 11 caHKu.1111

4303 Pa3'leTH 3a JIHXBH B'bpxy B3eMaHID! OT aaH'bUH, BHOCKH, TaKCH H aaMHHHCTPaTHBHH rno611 H caHKUHH

431 33LJ.'LJI"'eHHH 33 B'h3CT3HOBHB3He H3 ,U3H'LUH, BHOCKH, T3KCH H 3,UMHHHCTp3THBHH rno6n H C3HKQHH

4311 3aa'bJI)KeHID! 3a B'b3CTaHOBHBaHe Ha aaH'bUH, BHOCKH, TaKCH H aaMHHHCTpaTHBHH rno6H H caHKUHH

4313 Pa3'1eTH 3a JIHXBH no 3aLl_'bJI)KeHID! 3a B'b3CTaHOBHBaHe Ha aaH'bUH, BHOCKH, TaKCH H

aaMHHHCTpaTHBHH rno6H H caHKUHH

432 BJeM3HHH OT 3KTHBHp3HH rap3uuuu

4321 B3eMaHID! OT aKTHBttpaH11 rapaHUHH OT MeCTHH n11ua

4322 B 3eMaHID! OT aKT11B11paH11 rapaHUHH OT 'IY)KLJ.ecTpaHHl11111ua

4327 Pa3'!eT11 3a n11xs11 B'bpxy BJeMaHIDI OT aKTHB11paH11 rapaHu1111 OT MeCTHl1 JIHUa

4328 Pa3'!eTl1 3a JIHXBl1 B'bpxy B3eMaHID! OT aKTHB11paHH rapaHUHH OT qy)KaecTpaHHl1 JIHUa

433 BJeM3HHH OT icouuecuu

4331 B3eMaHID! OT KOHUeCHl1 OT MeCTHH JIHua

4332 B3eMaHID! OT KOHUeCHH OT 'IY)KLJ.eCTpaHHH JIHUa

435 BJeM3HHH OT y'l3CTHH B npe.unpHHTHH

4351 B 3eMaHID! 3a LJ.HBHaeHTH OT npeanpID!TID!-HeCB'bp3aHH n11ua

4352 8 3eMaHID! 3a Ll_HBHLl_eHT.H OT KOHTpOIIHpaH11, C'bBMeCTHO KOHTpOIIHpaHl1 11 acouHHpaHH ITpeaITpID!TIDI

436 p33qern c liHli 4360 PaJ'leTH c Elffi

437 B1eM3HHH OT npHB3TH33QHH

4371 KpaTKocpo'IHH BJeMaHID! OT np11saTH3aUID1 OT MeCTHH JIHUa

4372 KpaTKocpoqm1 BJeMaHIDI OT np11saTHJaUID1 OT qy)KaecTpaHHH nHua

4373 ,[('bnrocpO'IHH B3eMaHID! OT ITPHBaTH3aUIDI OT MeCTHH n11ua

4374 ,[('bnrocpo'IHl1 B3eMaHID! OT npHBaTH3aUID! OT qy)KaecTpaHHH m1ua

4375 TeKym Mn ITO a'hnrocpoqH11 BJeMaHIDI OT ITp11saT11JauID1 OT MeCTHH nHua

4376 TeKym a»n no a'bnrocpo'IHH B3eMaHID! OT npHsarn3auID1 OT qy)!(aecTpaHHH n11ua

4379 B 3eMaH1111 OT HaKa3aTeJIHH JIHXBH, rno6H H caHKU11H no ITpHBaTtt3au1111

438 BJeM3HHH 33 B'h3CT3HOBHB3He H3 cpe,UCTB3 DO ,UOHOpCKH nporp3MH H CB'Lp33HH c THX JIHXBH

4381 83eMaHID! OT npeaITpID!TIDI 11 <l>H3H'leCKH JIHUa 3a B'b3CTaHOBHBaHe Ha cpeacrna ITO Ll_OHOpCKH rrporpaMH (ITpHXOLl_HO

pa3XOLl_HH IT03HUHH)

4382 B3eMaHID! OT npeanp1111THH H <l>H3H'leCKH 1111ua 3a B'b3CTaHOBHBaHe Ha cpeacrna no aoHopcKH rrporpaMH

(<l>HHaHCHpamH no3HUHH)

4383 B3eMaHHH OT 6JOLl_)KeTHH opraHH3aUHH OT noaceKTOp "U:eHTpaJIHO ynpaBJieHHe" 3a B'b3CTaHOBHBaHe Ha cpeacrna ITO

Ll_OHOpCKH nporpaMH

4384 BJeMaHH» OT 06m11:H11 3a B'b3CTaHOBHBaHe ua cpeacrna ITO aoHopcKH ITporpaMH

- 6 I 23 -

4385 B3eMamu1 OT coumurnooc11rypmenmi: cpoH)J.OBe 3a B'h3CTaHOBJIBaHe Ha cpe)J.CTBa no )J.OHopcK11 nporpaMH

439 33,iJ.'LJDKeHUH 33 B'L3CT3HOBHB3He H3 cpe,l1.CTB3 no ,lJ.OHOpCKH nporp3MH H CB'Lp33HH c THX JJHXBH

4393 3a)J.bmI<eH~ KbM 6IO)J.)l{eTHl1 opraHl13au1111 3a Bb3CTaHOBJIBaHe Ha cpe)J.CTBa IIO )J.0HOpCKl1 nporpaMl1

4397 3a)J.bJI)KeH~ KbM He6IO)J.)l{eTHl1 opraHH3aU,1111 3a Bb3CTaHOBJIBaHe Ha cpe)J.CTBa IIO )J.OHOpCKJI nporpaMJI

4398 3a)J.'hn)l{eH~ KbM qy)l{)J.eCTpaHHJI nmi;a 3a Bb3CTaHOBJIBaHe Ha cpeACTBa no AOHOpCKJI nporpaMJI

45 P33'1eTH 33 ,lJ.3H'LUH, ocurypuTeJJHH BHOCKH H Apyru onep3UHH Me~y 610,1J.'.lKeTHH opraHH33QHH

450 B'LTpemuu p33'1eTH

4500 BoTpeIIIHJI pa3qern

4501 BoTPelllHJI pa3qeTJ1 Me)l{)J.y 6JO)J.)KeT JI cMeTKM 3a cpe)J.CTBa OT EBponeilcK~ C'hJ03

4502 BoTPeIIIHJI pa3'1eTJI Me)l{AY 6IO)J.)l{eT JI cMeTKJI 3a 'IY)l{AJI cpeACTBa

4503 BoTpelllHJI pa3'1eTJI Me)l{)J.y cMeTKJI 3a cpe.ncrna OT EBponeilcK~ coI03 11 cMeTKM 3a qy)l{JlJI cpe.ncrna

451 P33'1eTH 33 A'LP'.lK3BHH A3H'LQH

451 O Pa3'1ent 3a .naH'hUJI Bopxy )J.OXOJlJITe Ha cpJ13ITTeCKJI JIJ1ua

4511 Pa3qern 3a )J.aH'hK .no6aBeHa CTOttHOCT

4512 Pa3qeTJ1 3a )J.aHbK Bopxy npHXO)J.JITe OT CTOIIaHCKa )J.eHHOCTIPa3'1eTJI 3a KOpnopaTHBeH )J.aHbK

4518 Pa3l!eTJI 3a .npyrn )J.'bp)l{aBHl1 )J.aH'hUJI

452 P33'1eTH c 610,1J.'.lKeTHH oprauH33QHH OT no,1J.ceKTop "U:euTp3JJHO ynp3BJJeuue"

4520 3a)J.bJI)KeH~ KbM 6J0.!1,)KeTHJI opraHM3aU,JIJI OT no.nceKTOp "IJ.eHTPaJIHO ynpaBJieHJ1e11

3a TaKCJI, a.!l,M11HJICTpaTl1BHl1

caHKU,Jlli 11 )J.pyr11 He,llaHblJHl1 ny6JIITTHl1 B3eMaH~

4522 B3eMaH~ (npHXO)J.HO-pa3XO)J.HJI Il0311UH11) OT 6I0.!1,)l{eTHl1 opraH113aU,11JI OT IIO)J.CeKTOp "U:eHTpaJIHO ynpaBJieH11e"

4523 ~yrn 3a,llbJI)KeH~ (npHX0.!1,HO-pa3X0.!1,HH II03HU,H11) KbM 6I0.!1,)l{eTHl1 opraHl13aU,Jll1 OT IIO)J.CeKTOp

"IJ.eHTPaJIHO ynpaBJieHJ1e11

454 P33'1eTH c o6muuu

4544 3a.!1,bJI)KeH~ 3a o6m;JIHCKl1 .naHbll,11, TaKCl1 H a.nMHHHCTPaTJIBHH caHKL(Jll1

4545 B3eMaH~ OT Ha.!l,BHeceHJI o61I.(HHCKJI .naH'hUJI, TaKCH 11 a.nMJ1HJ1cTpaTHBHJ1 caHKUHl1

4547 .[(pyrn pa3qeTJ1 c o6ll.(HHl1 - B3eMaH~ (npHX0.!1,HO-pa3XO)J.HJI II0311UJIH)

4548 .[(pyrn pa3'1eTH c o6ll.(11HJI - 3a.!l,bn)l{eH~ (npHXO)J.HO-pa3XO)J.HJI II03JIUJIH)

455 P33'1eTH 33 ocurypunJJuu BHOCKH

4555 Pa3'1eT11 3a BHOCKJI 3a .[(bp)l{aBHOTO o6mecrneHo oc11rypJ1BaHe

4556 Pa3qeTJ1 3a 3.npaBHH BHOCKM 3a Hau110HaJIHaTa 3.npaBHoocJ1ryp11TeJIHa Kaea

4557 Pa3'1eTH 3a )J.OII'hJIHJITenHo 3a)J.'hn)l{HTeJIHo nettc110HHO ocJ1rypJ1BaHe

4558 Pa3qeT11 3a .nonoJIHHTenHo 3a.noJI)K11TenHo 3.npaBHO oc11rypJ1BaHe

456 P33'1eTu C'LC couu3JJuo-ocJ1rypuTeJJuu ct>ou,1J.0Be

4560 3a)J.bJI)KeHJIJI KbM COL(HaJIHOOCl1ryp11TeJIHJI cpoH.!l,OBe 3a a)J.Ml1HHCTpaTHBHH caHKU,MH 11 )J.pyrn He.naHb'IHH ny6JIH'IHl1

B3eMaHJIJI

4567 .[(pyrn pa3l!eTJI CbC COUJlaJIHO OCJ1rypJ1TeJIHH cpOH.!1,0Be - B3eMaH~ (np11X0.!1,HO-pa3X0.!1,HH II0311UHJ1)

4568 ~yrn pa3'1eTH CbC COU,HaJIHO OCJ1ryp11Tenm1 cpOHJlOBe - 3a)J.bn)l{eHHJI (rrp11XO)J.HO-pa3X0.!1,HH II0311L(J111)

459 ,LJ,pyru p33'1eTH c 610,1J.'.lKeTHH opraHU33QHH

4598 Pa3qeT11 c ueHTpaJIHHJI 6IO)J.)l{eT 3a aBTOMaT!1'1HO cpJ1HaHcJ1paHe Ha nJiamaH11J1 np11

He.!1,0CTl1f Ha cpe)J.CTBa IIO CMeTKH

4599 ~yrn pa3'1eT11 c ueHTpaJIH11J1 6JOJJ.)KeT

46 BpeMeuuu 6e3JJHXBeuu 33eMu u p33'1eTu 33 nocT'LnJJeuuH u DJJ3UJ,3HHH Me~y 610,1J.'.lKeTuu oprauu33UHH

461 BpeMeuuu 6e3JJHXBeuu 33eMu oT/33 610,1J.'.lKeTH

4611 BpeMeHHH 6e3nJ1xBeHJ1 3aeM11 oTha ueHTpaJIH11J1 6JO.n)KeT

4612 BpeMeHHH 6e3JIJ1XBeH11 3aeM11 oTha 6IOJJ.)KeTHH opraHl13au11 OT IIO)J.CeKrnp "IJ.eHTpaJIHO ynpaBneH11e"

4614 BpeMeHHH 6e3n11XBeH11 3aeM11 oTha 06m11ttcK11 610JJ.)KeT11

4615 BpeMeHHH 6e3JI11XBett11 3aeM11 oTha cou11aJIHoocJ1ryp11TeJitt11 cpott.noBe

462 BpeMeuuu 6e3JJuxoeuu 33eMn oT/33 cMeTKU 33 cpe,l1.CTB3T3 OT EBponeiicKuH C'LI03

4622 BpeMeHHJI 6e3n11XBeH11 3aeM11 oTha CMeTKH Ja cpeACTBaTa OT EBporreikKIDI C'bl03 Ha 610A)!(eTu11

opraHl13au1111 OT no.nceKTop "U:eHTpaJIHO ynpaeJieH11e"

4624 BpeMeHHH 6e3n11xBeH11 3aeM11 oTha CMeTKH 3a cpe.ncrnarn OT EBporrettCKHJI C'bJ03 Ha 06m11u11

4625 BpeMeHHH 6e3JJ11XBeHJ1 3aeM11 oTha CMeTKH 3a cpe.ncrnarn OT EBporreilcKHJI C'bJ03 Ha

COU,HaJIHOOCHrypJ1TenH11 cpOH)lOBe

463 BpeMeuuu 6e3JJUXBeuu 33eMu oT/33 cMeTKU 33 qy~u cpe,l1.CTB3

4630 BpeMeHHH 6e3JJ11XBeH11 3aeM11 OTl3a CMeTKM Ja 'IY)KJlH cpe.ncrna

465 P33'1eTn 33 noeTn ocurypnTeJJuu BHOCKn u ,lJ.3H'LQn

- 7 I 23 -

4651 Pa3qern Me)!{.uy ueHTpanHIDI 6JO,U)!{eT H m:,psocTeneHHl1Te pa3nope,U11TemI 3a noern oc11rypHTeJJH11

BHOCKl1 H ,UaH'hUH

4655 PaJqern Me)!{.uy uettTpanHID! 6JO,U)!{eT 11 cou11anHooc11rypHTeJJH11 cl>oHAOBe Ja noern oc11rypttTeJJH11

BHOCKH

4659 Pa3qen1 Me)!{,Uy 6JOLI)!(eTl1 , CMeTKl1 l1 <l>oH,UOBe 3a noeTl1 oc11ryp11TeJJHl1 BHOCKl111 ,UaH'bUl1

467 Pa3lfeTu c 6JOJJ,JKeTu Ja Ch6pauu cpeJJ,CTBa u H3Bhpmeuu m1amaunH

4671 PaJ'-lern c ueuTpanmu1 6JO,U)!(eT 3a cn6patt11 cpe,Ucrna l1 H3Bnprneu11 nJJaruaum1

4672 Pa3'-!eT11 c 6JO,U)!(eT11 no Anp)!{aBHHJI 6JO,U)!(eT 3a cn6paHH cpe,Ucrna 11 H3BnprneH11 nJJaruaHID!

4674 Pa3'-leTH c 6JO,U)!{eT11 Ha o6ruttHl1 3a cn6paHH cpe,Ucrna 11 H3Bnprneu11 nJJaruattHJI

4675 PaJ'-!eTH enc cou11aJJHoocttryp11TeJJH11 <f>oHAOBe 3a cn6pattH cpe,Ucrna H H3BnprneHH nJJaruattHJI

4679 Pa3qern c Apyrn 6IO,U)!{eTH 3a cn6paHH cpe,Ucrna 11 l13BnprneH11 nJJaruattm1

468 Pa3'1eTu Che CMeTKH 3a cpeJJ.CTBa OT EsponeiicKHH Chl03 3a nocTLnHJIH u pa3XOJJ.Bauu cpeJJ.CTBa

4682 Pa3'-!eT11 enc CMeTKl1 3a cpe.11.crna OT EsponeifcKID! C'bl03 Ha 6JO,U)!(eTHH oprauttJaU:HH OT no.11.ceKTop

"QettTpaJlHO ynpaBJJetttte" 3a TIOCThTIHJJH H pa3XO,UBaHH cpe,UCTBa

4684 PaJ'!eTH enc CMeTKH 3a cpe.11.crna OT EsponettcKl1JI C'bJ03 Ha 06m11ttttTe 3a nocTDnl1JJH 11 pa3xo.11.sau11 cpe.11.crna

4685 Pa3'-leTH enc cMeTKH Ja cpe,Ucrna OT EsponeifCKHJI C'bJ03 ua cou:ttanuoocttrypttTeJJHH <t>ou.11.ose 3a

TIOCThTil1JJl1 l1 pa3XO.ll,BaHH cpeLICTBa

469 Pa3lfeTu MeJKJJ.y 610.11JKeTHH oprauu3au,uu 3a BpeMeuuu JJ,eno3uTn n rapauu,uu

4691 8 3eMaHl1JI OT 6JO.ll,)!(eTHl1 opraHH3aU:ml OT no.11.ceKTOp "QeuTpaJlHO ynpaBJJeHtte" 3a BpeMeHHH .ll,eTI03l1Tl1 11 rapaHU11H

4692 3a,U'bJJ)!(eHHJI K'bM 6!0,U)!{eTHl1 opraHH3aUl1H OT TIO,UCeKTOp "QeHTpaJlHO ynpaBJJeHtte" 3a BpeMeHHH

,UeTI03l1TH H rapaHU:l1l1

4693 B3eMaHHJI OT 06m11u11 3a speMeHHH Aeno3HTl1 l1 rapaHUHH

4694 3a,U'bJJ)!{eHl1JI K'bM o6ll{l1HH 3a BpeMeHHH ,UeTI03HTl1 l1 rapaHUHH

4695 83eMaHHJI OT COUHaJlHOOCHrypttTeJJHH <l>oH,UOBe 3a BpeMeHHH ,Uen03HTH H rapaHUl1H

4696 3a,U'bJJ)!(eHl1)l K'bM COU:l1aJJHOOCHrypttTeJJHl1 <t>oH,UOBe 3a BpeMeHHl1 ,UeTI03l1Tl1 l1 rapaHU:HH

48 JJ:pyrn pa3lfeTu

483 3aJJ,hJIJKeuuH no speMeuuu JJ,eno3HTH, rapauu:uu u JJ.pyru lfYJKJJ.H cpeJJ.CTBa

4830 BpeMeHHl1 .11.enoJHT11, rapauu:1m 11 .11.pyrn qy)!{.D:l1 cpe.11.crna OT .ll,'bp)!{aBHtt/ o6ruttHCKH npe.11.npID!TIDI

4831 BpeMeHHH .11.enoJHTH, rapauu:1111 H .11.pyr11 qy)!{.ll.11 cpe.11.crna OT MeCTHH JJ11u:a

4832 BpeMeHHH ,UenoJHTH, rapauu:1111 H .11.pyrtt qy)!{.ll.H cpe.11.crna OT qy)!(llecTpaHHH n11ua

4835 Cn6pau11 cpe.11.crna 3a oc11ryp11TeJJH11 <PoH.11.ose 3a .11.on'bJJH11TeJJHo 3a.ll.'bJJ)!{HTeJJHO octtryp)lBatte

484 PaJlfeTu Ja nuxsu no B3eMauuH u JaJJ,hJIJKenuH KhM EsponencKHH ChJ03, JJ.pyru MeJKJJ,yuapoJJ,uu

oprauu3au,uu u JJ.bpJKasu

4841 Haq11cJJett11 JJl1XBH Bnpxy B3eMatttt)l OT EsponeifcK11H C'bl03

4843 Ha'-!HCJJeHH JJl1XBl1 Bnpxy B3eMaHJ1)l OT .11.pyrtt Me)!{.uyHapo.11.HH opramnau;HH

4844 Haq11cJJeHH JJl1XBl1 Bnpxy B3eMaHHH OT .11.pyrn .ll.'bp)!{aBH

4845 Haq11cJJeHH JJHXBH Bnpxy 3a.ll,'bJJ)!(eHIDI K'bM EsponeiicKH)l C'bJ03

484 7 Haq11cJJeHH JJHXBH Bnpxy 3a.ll,'bJJ)!{eHID! K'bM .11.pyrn Me)!{.uyttapo,UHl1 oprattHJaUHl1

4848 Ha'IHCJJeHH JJl1XBH Bnpxy 3a,U'bJJ)!{eHID! K'bM .11.pyrn .ll.'hp)!{aBH

485 Pa3'1eTH c i.pyrn ,UhpJKasu

4851 3a.ll,'bJJ)!{eHID! K'bM ApyrH .ll,'bp)!{aBH 3a .ll,aH'bUl1 H oc11rypHTeJJHH BHOCKH, TaKCH H a.ll,MHHHCTpaTHBHH caHKU:l1l1

4852 B3eMaHl1JI OT .11.pyrH .ll,'bp)!{aBl1 3a Ha.ll,BHeCeHH .ll,aH'bU:H, octtrypttTeJJHH BHOCKH, TaKCl1 H

a,UMHHHCTpaTl1BHH caHKUHl1

4853 ,Upyrn 3a.ll,'bJJ)!(eHH)l K'bM .11.pyrn .ll,'bp)!{aBl1 (npl1XO,llHO-pa3XO.ll,HH Il03HU:Hl1)

4854 ,Upyrn 3a.ll,'bJJ)!{eHID! K'bM .11.pyrn .ll,'bp)l(aBJ1 ( <f>11HaHCHpam11 TI0311U1111)

4857 ,Upyrn B3eMaHIDI OT .11.pyrn .ll.'bp)l(aBl1 (npHXO.ll,HO-pa3XO.ll,HH Il03HU:Hl1)

4858 ,Upyrn B3eMaHID! OT .11.pyrn .ll.'bp)l(aBH (<l>ttHaHCHparutt Il03HU:l1H)

486 Pa3lfeTH c EsponencKnH Chl03 u i.pyrn MeJKJJ.yuapoi.uu oprauu3au,uu

4861 3a.ll,'bJJ)l(eHl1H K'bM Me)l(.ll,yttapo.ll,Hl1 opramnaUHl1 (npl1XO.ll,HO-pa3XO.ll,Hl1 Il03l1Ul111)

4862 3a.11.nJJ)l(ettID1 K'bM Me)!{.11.yuapo.n:m1. opramn aumI (<l>ttuaucttpamH rro3HUHH)

4863 3a,U'bJJ)!{eHH)l K'bM EsponeJICKIDI C'bI03 (rrpHXO.ll,Ho-pa3xo.11.u11 rr03l1UHH)

4864 3a.11.'bJJ)!{eHHH K'bM EsponeifCKIDI C'bJ03 ( cl>11uauc11paruH no311u1111)

4865 BJeMaHH)l OT Me)!{.11.yHapo.11.HH oprattHJauH11 (npHXOAHo-pa3xo.11.u11 no3HUHH)

4866 83eMaHH)l OT Me)!{.ll,yHapO,llHH opraHH3aUl1H ( <l>11HaHCHparuH Il03l1U:l1H)

4867 B3eMaHl1H OT Esponeii:cKIDI C'bJ03 (np11xo.11.Ho-paJXO.ll.HH no3HUH11)

4868 BJeMaHID! OT EsponeifcKHH C'bI03 (cl>11ttaHcHpaillH no311u11tt)

487 Pa3lfeTH 3a JIHXBH no JJ.pyru B3eMauuH u 3aJJ,hJIJKeuuH

- 8 I 23 -

4871 Ha1n1.cnem1. mrxs11 Bbpxy .upyrn B3eMaHID! OT MeCTHH nmi:a

4872 HaqwcneH11 JJHXBl1 Bbpxy .upyrn B3eMaHID! OT qy)l(J:lecrpaHHH nwua

4877 HaqwcneHH JJHXBl1 Bbpxy .upyrn 3a.UbJI)f(eHM.H KbM Mecrnw nm.1a

4878 Ha1rncneHH nwxs11 Bbpxy .upyrn Ja.UbJI)f(eHID! KbM qy)f(.uecTpaHHH nwua

488 )1,pyru ii.e6uTopu

4885 83eMaHH.H OT .upyrn .ue6HT0p11 - MeCTHl1 n11ua (cp11HaHCHpalllH n0311UH11)

4886 83eMaHH.H OT .upyrn .ue6MTOp11 - qy)f(.uecTpaHHl1 n11ua ( qnrnattc11pam11 TI03HU11H)

4887 83eMaHH.H OT .upyrn .ue611TOp11 - MeCTHl1 JJ11Ua (rrpHXO.llHO-pa3XO.llHH n03HUH11)

4888 83eMaHIDI OT .upyrn .ue6HTOpH - qy)f(.uecTpaHHH JIHUa (npHXO.llHO-pa3XO.llHH n03HUHH)

489 )1,pyru tcpeii.urnpu

4895 3a.UbJJ)f(eHIDI KbM .upyrn Kpe.UHTOpH - MeCTHH JIHUa (qrnHaHCHpall{H TI03HUH11)

4896 3a.UbJJ)f(eHIUI KbM .upyrn Kpe.u11TOp11 - qy)f(.uecTpaHHH JIHUa (cpwHaHCHpamw n0311UH11)

4897 3a.UbJJ)f(eHIUI KbM .upyrn Kpe.UHTOpH - MeCTHl1 JIHUa (npHXO.llHO-pa3XO.llHH TI03l1Ul111)

4898 3a.UbJI)f(emu1 KbM .upyrn Kpe.UHTOpH - qy)f(.uecTpaHHl1 JIHUa (npHXO.llHO-pa3XO.llHH n03HU11H)

49 )1,pyru npOBH3HH H KopeKTHBH

491 IlpoBH3HH 3a B3CMaHHH

4911 TipOBl13Hl1 3a ny6JJITTHH .llbp)f(aBHH l1 061IlHHCKH B3eMaHIUI

4915 TipoBH3Hl1 3a Heny6JJITTHH B3eMaHIDI cpell{Y MeCTHH JIHUa ( qrnttaHCHpamH n03HU11H)

4916 TipOBl13Hl1 3a Heny6JJHqHH B3eMaHl1.H cpell{Y qy)f(.uecTpaHHl1 m1ua (cpHHaHCHpam11 n03HUHH)

4917 TipOBl13HH 3a Heny6n11qHH B3eMaHIUI cpemy MeCTHl1 JJ11Ua (npHXO.llHO-pa3XO.llHH n03HUHH)

4918 TipoBH3Hl13a Heny6JJITTHH B3eMaHIDI cpemy qy)f(.uecTpaHHH Jil1Ua (npHXO.llHO-pa3XO.llHl1 ll03l1UHH)

494 IlpOBH3HH 33 ti.pyre 33tl,'hJDKCHHH

4940 TipoBH3HH 3a .upyrn 3a.UbJJ)f(eHlrn

495 OTCpo'leuu Tpaucct>epu 1a noeTn ocurypuTeJIHH suoctcu u ti.aH'hUH

4951 0TcpoqeHH TpaHccpepw 3a rroern .uaHbUH Bbpxy .llOXO.llHTe Ha cp113ITTeCKHTe JIHUa

4955 OTcpoqeHH rpaHccpep11 3a noeTw ocwryp1neJIHH BHOCKH 3a LJ:OO

4956 OTcpoqeHM Tpattccpepw 3a rroeTM ocwrypHTeJIHl1 BHOCKH 3a 3.Upastto ocwryp.iisaHe

4957 OTcpo'leHH TpaHccpepw 3a rroeT11 oc11rypwTeJIHH BHOCKH 3a .uonbJIHl1TeJIHO 3a.llbJI)f(l1TeJJHO rreHc110HHO w 3.upaBHO

ocwryp.iisaHe

496 KopeKTHBH 1a BJeMauuH

4960 KopeKTHB 3a B3eMaHID! OT 6Io.u)f(eTH11 opraHM3au1111

4961 KopeKTHB 3a B3eMaHID! OT MeCTHH nwua

4962 KopeKTHB 3a B3eMaHID! OT qy)f(.uecrpaHHH n11ua

497 KopeKTHBH 1a 1at1,'hJI:lKeunH

4970 KopeKTHB 3a 1a.UbJI)f(eHID1 KbM 610.u)f(eTHH opraH113aUHH

4971 KopeKTHB 3a 3a.llbJI)f(eHID! KbM .uocrneqwuw - MeCTHH m1ua

4972 KopeKTHB 3a 3a.UbJJ)f(eHID! KbM .uocrneqwuw - qy)f(.uecTpaHHH n11ua

4973 KopeKTHB 3a 1a.UbJI)f(eHID1 KbM rrepcoHana - MeCTHH mni:a

4974 KopeKTHB 3a 3a.llbJJ)f(eHH.H KbM nepcottana - 'lY)f(.lleCTpaHHH nwua

4975 KopeKTHB 3a Ja.UbJJ)f(eHIDI 3a rrpe.uocTaB.HHe Ha nOMOlllH 11 .upyrn TpaHccpep11 KbM .llOMaK11HcTea

4976 KopeKTHB Ja 3a.UbJI)f(eHIDI 3a cy6c11.u1111, KanHTanoe11 TpaHccpepH H 3.UpaeHo-oc11ryp11TenH11 .ueiiHocT11

4978 KopeKrnB 3a .upyrn 3a.llbJI)f(eHID! KbM MeCTHl1 n11ua

4979 KopeKTl1B 3a .upyrn 3a.llbJJ)f(eH11.ii KbM qy)f(.uecTpaHHH n11ua

498 KopeKTHBH 33 DOJIY'ICHH DOMOLUH H ii.apeuuH

4980 KopeKTHB 3a B3eMaHH.H 3a nOMOlllH 11 .uapeHID!

4989 KopeKrnB 3a HeyceoeHH noMOll.ll1 11 .uapeH11.H

PA3)1,EJI 5- CMETKU 3A <l>UHAHCOBU AKTUBU

50 Ilapu'lun cpeti.CTBa

500 HaJIH'IHOCTH B CHCTeMaTa ua eii.uuua CMCTKa H no t1,pyn1 CMCTKH B liHli 5000 TeKyru11 cMeTKH e neeoee Ha ueHTpaJJHIDI 610.u)f(eT e EHE

5001 TeKyru11 CMeTKH B neeose, KOHCOJll1.ll11paHl1 B CHCTeMaTa Ha e.u11HHa CMeTKa

5002 CpoqH11 .uerr0311Tl1 B neeoee, KOHCOJll1.lll1Pam1 B Cl1CTeMaTa Ha e.u11HHa CMeTKa

5005 Cpo'lHH .ueno311T11 e neeoee Ha ueHTpaJJHIDI 610.u)f(eT e EHE

5006 CpoqH11 .ueno311rn BbB eanyrn Ha ueHTpaJJHIUI 610n)f(eT e EHE

- 9 / 23 -

5007 Cpo4HH .ueno3HTH BbB Ba.JI)'Ta Ha 610.u)!(eTHH opraH11Jaum1 B EHE 5008 TeeyLUH CMeTKH BbB Ba.JI)'Ta Ha 6!0.!l)!(eTHH opraHH3aUHH B 6HE 5009 TeKyLU11 cMeTKH BbB Ba.nyrn Ha ueHTpa.nHIDI 610.u)!(eT B EHE

501 Kacoeu uaJIH'IHOCTH u CMeTKH e cTpanaTa

5011 KacoBH HaJIH'lHOCTH B neBoBe

5012 Kaeo BM Ha.nlfCIHOCTH BbB Ba.nyrn

5013 TeKyLUH 6aHKOBH CMeTKH B neBoBe

5014 TeKyIUH 6aHKOBH cMeTKH BbB sarryrn

5015 Cpo'IHH .ueno311rn B neBOBe

5016 CpoqHH .ueno3HTH BbB Ba.JI)'Ta

5017 AKpe.UHTHBH H .upyrn CMeTKH B nesose

5018 AKpe.UHTHBH H .upyrn CMeTKH BbB Ba.JI)'Ta

502 Kacoeu H3JIH'IHOCTH " CMCTKH B 'IYiK6HHa

5022 KacoBH HaJIWIHocrn B qy)!(forna

5024 TeKyIUH 6aHKOBH cMeTKH B qy)!(6HHa

5026 Cpo4HH .ueno3HTH B qy)!(6HHa

5028 AKpe.uwrnsw 11 Jlpyrn cMeTKH B qyJK6HHa

507 Pa3'1CTH 3a JIHXBH no 6auicoeu CMCTKH u t1.eno3HTH

5071 Pa34eTH 3a JJHXBH no 6aHKOBH cMenrn 11 .ueno3HTH B EHE 5073 Pa34eTH 3a JJHXBH no 6aHKOBH CMeTKH H .ueno3HTH B 6aHKH OT CTPaHaTa

5078 Pa34eTH 3a JIHXBH no 6aHKOBH CMeTKH H .ueno3HTH B 4yJK611Ha

508 flpeBO)J.H B npouec Ha CCTLJIMCHT

5081 JleBOBH npeBO.!lH Me)!(JlY CMeTKH Ha 6!0.!l)!(eTHH opraHH3aUHH B npouec Ha ceTbJIMeHT KbM KpaH Ha rrep110.ua

5082 BarryTHH npeBO,!lH MelK.UY CMeTKH Ha 6JO.!l)!(eTHH opraHH3aUHH B npouec Ha ceTbJJMeHT KbM KpaH Ha nepwo.ua

509 flapH'IHH CKBHB3JICHTH

5091 lleKOBe H .upyrn nap114HH eKBHBa.neHTH B JieBOBe

5092 qeKOBe H .upyrn napH4HH eKBHBaJieHTH BbB Ba.nyrn

51 U.euuu KHHiKa

511 .Ll:HJIOBe H 3KQHH B npet1.npHHTHH B CTpanaTa

5111 Ma)!(opwrnpttw .!lHJIOBe H aKUHH B rrpe.unpIDITIDI B cTpaHarn

5112 Y4aCTIDI B CbBMeCTHO KOHTpon11pattH npeJlnpIDITIDI B cTpaHarn

5113 ,l(HJIOBe H aKUHH B acou1111paHH npe.unpIDITIDI B CTpaHaTa

5114 .l(pyrn .UHJIOBe H aKUHH B npe.unpIDITIDI B CTpaHaTa

512 .Ll:HJIOBe H 3KUHH B npet1.npHHTHH B 'lyiK6HHa

5121 Ma)!(opwrnpHH .UHJIOBe H aKUHH B npe.unpHHTIDI B qy)!(6ttHa

5122 Y4aCTIDI B CbBMeCTHO KOHTponwpaHH npe.unpHHTHH B 4y)!(6HHa

5123 ,l(HJIOBe H aKUHH B acouwwpaHH npe.urrpIDITIDI B 4y)!(6HHa

5124 ,npyrn .!lHJJOBe H aKUHH B npe.unpIDITIDI B qy)!(6HHa

513 06Jiurauuu H tJ.pyru )J.'hJlfOBH UCHHH KHHil\3 ua npet1.npHHTHH B CTpanaTa

5131 06nwrau1m H .upyrn .!lbJJroBH ueHHH KHH)!(a Ha npe.unpHHTIDI B CTPaHaTa

5139 TipeMHWOTCTbnKH OT HOMHHa.na Ha .!lbJlfOBH ueHHH KHH)!(a Ha npe.unpIDITIDI B CTPaHaTa

514 '-lyiK,!leCTpaHHH o6Jiurauuu H tJ.pyru )J.'hJlfOBH UCHHH KHHil\3

5141 06JIHraUHH H Jlpyrn .!lbJlfOBH ueHHH KHH)!(a Ha .upyrn .!lbp)!(aBH

5142 06JIHraUHH H .upyrn .!lbJlfOBH ueHHH KHH)!(a Ha Me)!(,!lyHapO.!lHH opraHHJaUHH

5143 06n11rauww H .upyrn .!lbJlfOBH ueHHH KHH)!(a Ha <j.iwttaHCOBH HHCTHTYUHH

5144 .l(pyrn 4Y)!(.!leCTPaHHH 06nwrau1111 H .!lbJlfOBH ueHHH KHHlKa

5145 TipeMHWOTCTbnKH OT HOMHHa.na Ha o6JIHraUHH H .upyrn .!lbJifOBH ueHHH KHH)!(a Ha .upyrn .!lbp)!(aBH

5146 TipeMHWOTCTbTIKH OT HOMHHa.na Ha 06nwrau1111 H .upyrn .!lbJlfOBH ueHHH KHH)!(a Ha MelK.uyHapO.UHH opraHH3aUHH

5 I 4 7 TipeMHWOTCTbnKH OT HOMHHa.na Ha 06n11rau1111 H .upyrn JlbllfOBH ueHHH KHH)!(a Ha qmHaHCOBH HHCTHTYUHH

5148 TipeMHWOTCTbnKH OT HOMHHa.na Ha .upyrn qy)!(,!leCTpaHHH 06nwraum-1 H .!lbJlfOBH ueHHH KHH)!(a

518 Pa3'1CTH 3a JIHXBH no o6Jiurauuu u t1.pyru tJ.'hJiroeu ueuuu KHHiKa

5181 Pa34eTH 3a JlHXBH no 06n11rau11w H .upyrn .!lbllfOBH ueHHH KHH)!(a Ha eMHTeHTH OT CTpaHaTa

5184 Pa34ern 3a JJHXBH no 06n11rau11w H .upyrn .!lbJirOBH ueHHH KHH)!(a Ha .upyrn .!lbp)!(aBH

5 I 86 Pa3qeT11 3a JJHXBH no 06nwrau1111 11 .upyrn .!lbJJros11 ueHHH KHH)!(a Ha Me)!(.uyHapo.UHH opraHH3aUHH

5188 p33qeTH 3a JIHXBH no o6JIHraUHH H .upyrn .!lbllfOBH ueHHH KHH)!(a Ha 6aHKH H <jJHHaHCOBH HHCTHTYUliH OT 4y)!(6HHa

5189 p33qeTH 3a JlHXBH no 06n11rau1111 H .upyrw .!lbJlfOBH ueHHH KHH)!(a Ha .upyrn Hepe3H,!leHTH

519 .LJ:pyru QeHHH KHUJKa

5191 ,n:ep1rnarn - aKrnsu

5192 ,n:epHBaTH - naCHBH

- IO I 23 -

5197 ,n:pyrn .ll'bJirOBH ueHHH KHH)l(a OT eMHTeHTH B CTpaHaTa

5198 ,n:pyrn .[\'bJirOBH ueHHH KHH)l(a OT eMHTeHTH B qy)l(6HHa

52 IJpU,l\06HTH .llbpJKaBHH H o6mHHCKH QeHHH KHHJKa

521 1IpH.ll06HTU .llbpiKaBHH H o6mHHCKH QeHHH KHHJKa

5211 TipH.ll06HTH KpaTKOCpoqHH .l\'bp)l(aBHH ueHHH KHH)l(a

5213 TipH,l\06HTH A'bJirOCpoqHH .ll'bp)l(aBHH ueHHH KHH)l(a

5215 TipH,l\06HTH KpaTKocpoqHn 06IUHHCKH ueHHH KHH)l(a

5217 TipHA06HTH A'hJirocpoqHH o6IUHHCKH ueHHH KHH)l(a

522 IIpeMUU/OTCTbUKH OT HOMUHaJia ua npH.llOOUTU .llbpiK3BHU u o6muncKU u.euuu KHUJKa

5221 TipeMHHI OTCT'bilKH OT HOMHHaJia Ha .ll:QK

5223 TipeMHH/ OTCT'bilKH OT HOMHHaJia Ha 06QK

523 Pa3'1eTu 3a JIHXBH no npu.llo6uTn .llhpJKasuu u o6muucteu u.euuu KnuJKa

5231 Pa3'leTn 3a JIHXBH no npH.ll06HTH .ll:QK

5235 Pa3'leTu 3a JIHXBH 110 npH.ll06nTH 06QK

53 IIpe.llOCTaseuu 3aeMu u speMeuua ct>nuaucosa noMom B cTpauaTa

531 IIpe.llOCTasenu 3aeMu u speMeuna ct>unaucosa noMom B cTpauaTa

5311 Tipe,l\OCTaBeHH KpaTKOCpO'lHH 3aeMH H speMeHHa <l>nHaHCOBa 110MOIU Ha 11pem1pm1TIDI

5312 TipeL(OCTaBeHH KpaTKOCpO'IHH 3aeMH H BpeMeHHa <l>11HaHCOBa 110MO!U Ha HeCTonaHCKH opraHH3aUHH

5313 Tipe.llOCTaBeHH KpaTKOCpO'IHH 3aeMH H speMeHHa <l>HHaHCOBa 110MO!U Ha .llOMaKHHCTBa

5314 TipeAOCTaBeHH .[\'bJirocpoqHH 3aeMH H speMeHHa <l>HHaHCOBa nOMO!U Ha 11pe,l\npID1TIDI

5315 Tipe,l\OCTaBeHH .[\'bJirocpoqHH 3aeMH ll speMeHHa <l>nttaHCOBa 110MO!U Ha HeCTOl1aHCKH opraHH3aUHH

5316 Tipe,l\OCTaBeHH .ll'bJirocpO'lHll 3aeMH ll epeMeHHa <l>nHaHCOBa noMO!U Ha ,l\OMaKHHCTBa

5317 TeKyIU .llJIJI no A'bJirocpoqHH JaeMH u speMeHHa <l>nHaHcosa noMO!U Ha rrpM11pID1TID1

5318 TeKylU .llJIJI no A'hJirocpo'IHH 3aeMH u speMeHHa <l>nHaHcosa noMOIU Ha HecT011attcKH opraHH3aUHH

5319 TeKyIU .llJIJI 110 .ll'hJirocpoqHH JaeMH u epeMeHHa <l>11HaHcosa 110MOIU Ha .llOMaKUHCTBa

532 IIpe)lOCTaBeHH 3aeMH H BpeMeHH3 cl>HH3HCOBa UOMOII.{ H3 npe.llDPHHTHH OT ceKTOp ")1,bpiK3BHO ynp3BJieuue"

5321 Tipe,l\OCTaBeHH KpaTKOcpo1rnH 3aeMH H speMeHHa <l>HHaHCOBa 110MO!U Ha

npe,l\npID!TIDI OT ceKTOp ".ll:op)l(aBHO ynpaBJieHHe"

5322 Tipe,l\OCTaBeHH .[\'bJirocpoqHH 3aeMH H speMeHHa <J>nHaHCOBa 110MOIU Ha rrpe):lnpHHTIDI

OT ceKTOp ".ll:op)l(aBHO yrrpaBJieHHe"

5323 TeKylU .llJIJI 110 .l\'bJirocpoqH11 3aeM11" epeMeHHa <l>nHaHcoea noMOIU Ha npeAnpIDITIDI

OT ceKTOp ".ll:op)l(aBHO ynpaBJieHHe"

538 P33'1eTu 33 JIHXBH no npe.llOCT3BeHu 33eMu u speMenu3 c1>uu3ucos3 noMom B cTp3H3Ta

5381 Pa3'1eTH 3a JIHXBH 110 npe,l\ocrnseHH JaeMH" speMeHHa cjnrnaHcosa 110MO!U Ha 11pe.llrrpHHTHJ1

5382 Pa3'leTH 3a JIHXBH 110 11pe.llOCTaBeHn 3aeMH H speMeHHa <l>11HaHcoea 110Mom Ha HeCTOl1aHCKH opraHH3aUHH

5383 Pa3'1eTH 3a JIHXBH 110 11pe,l\ocrnseHn 3aeMn "speMeHHa <PwHaHcosa noMO!U Ha .llOMaKHHCTBa

5384 Pa3'leTH 3a JIHXBH 110 11pe,l\ocrnseHn 3aeM11 11 speMeHHa <l>HttaHcosa 110Moru Ha

11peAl1PHJ1THJi OT ceKTOp ".ll:op)l(aBHO ynpaBJieHHe"

539 1Iposu3uu 33 npetlOCT3Beuu 33eMH u speMeuu3 ct>uu3ucosa noMom B cTp3H3T3

5391 TipoBH3HH 3a 11pe.llOCTaBeHH 3aeMH" speMeHHa HHaHCOBa 110MO!U Ha npeAl1PIDITHJi

5392 TipOBH3HH 3a 11pe,l\OCTaBeHH 3aeMH" speMeHHa <l>nHaHCOBa noMO!U Ha HeCTOl1aHCKH opraHH3aUHH

5393 TipOBH3Hll 3a 11pe,l\OCTaBeHH 3aeMH" speMeHHa <PwttaHCOBa noMOIU Ha .llOMaKHHCTBa

5398 TipoBH3HH 3a rrpe,l\OCTaBeHH 3aeMH H BpeMeHHa <PnHaHCOBa nOMO!U Ha 11pe.lll1PHJiTIDI

OT ceKTOp ".ll:op)l(aBHO yrrpaBJieHne"

58 IIpe.llOCT3Beuu 33eMu B qyJK6HH3

581 Ilpe)locrnseuu 33eMu H3 .llpyru .llhpJKasu u MeJK.llynapO.llHH oprauu3au.uu

5811 TipenocTaBeHH KpaTKOCp04Hll 3aeMH Ha npyrn rt'bp)l(aBH

5812 TipenocrnseHH KpaTKOCpO'lHH 3aeMH Ha Me)l(eyHapO.l\HH opraHH3aUHH

5814 TipenocrnseHH A'bJirocpoqHw 3aeMn Ha npy rn A'hp)l(asw

5815 Tipe,l\OCTaBeHH .[\'bJiroCpO'lHH 3aeMH Ha Me)l(eyHapOAHH opraHH3aUHH

5817 TeKyIU AHJI 110 11pe,l\ocrnseHH A'bJirocpoqHw JaeMH Ha .llPYrH Aop)l(aBH

5818 TeKyIU AHJI no 11pe.llocrnseHH A'bJirocpoqHH JaeMH Me)l(.llyHapo.llHH opraHHJau11u

- 11I23 -

582 Ilpe.uocTaBCHH .upyrn 33CMH B 'IY"'6nua

5823 .l{pyrn npe.uocTaBeH11 KpaTKOCpO'IH11 3aeM11 B qy)!(611Ha

5826 .l{pyrn npe.uocrnBeH11 .U'hJiroCpO'IH11 3aeM11 B qy)!(611Ha

5829 TeKym .z:vm no .upyrn .UbJirocpo'IH11 3aeM11 B qy)!(611Ha

588 PaJ'ICTH 3a JIHXBH no npe.uocTaseun 3aeMu B 'IY"'6uua

5881 PaJ'IeTH Ja JIHXBH no npe.uocrnseH11 3aeM11 Ha upyrn LJ.'bp)!(aBH

5882 PaJIIeTH Ja JIHXBH no npe.uocrnseH11 JaeMH Ha Me)!(LJ.yHapo.UHH opraHmau:1111

5889 PaJIIern 3a n11xs11 no .upyrn npeuocrnseHH JaeMH B qy)!(6HHa

589 IlpOBHJHH Ja npe.uocTaBCHH 33CMH B 'IY"'6uua

5891 TipoBH3HH Ja npeuocrnseHH JaeMH Ha .upyr11 .uop)!(aBH

5892 TipOB1131111 3a npe.uocrnBeHH 3aeM11 Ha Me)!(.uyHapOLJ.HH opraHH3aU:HH

5894 Tipos1131111 Ja .upyrn npeuocrnseH11 3aeM11 B qy)!(611Ha

PA3)1.EJI 6 - CMETKH 3A PA3XO)l.H

60 Pa3XO.UH no HKOHOMH'ICCKH CJICMCHTH

601 PaJXo.uu Ja Manpuanu

6010 Pa3xo.u11 Ja rop11sa, Bo.ua H eHeprIDI

6011 Pa3xo.u11 Ja KaHu:enapcKH MaTep11an11

60 I 2 Pa3xo.u11 Ja xpaHa

60 I 3 Pa3xou11 Ja Me.u11KaMeHT11 11 neKapcTBa

6014 Pa3xou11 Ja yqe6H11 MaTep11an11 11 noMarana

6015 Pa3xou11 Ja nocTeneH HHBeHTap 11 pa6oTHO o6neKJio

6016 Pa3xo.u11 Ja cTpo11TenH11 MaTep11an11

6017 Pa3xou11 Ja KOHcyMarns11 H pe3epBHH qacT11 Ja xap.uyep

6018 Pa3xou11 Ja upyrn pe3epBHH qacrn

60 I 9 Pa3xo.u11 3a .upyrn MaTep11an11

602 PaJXo.uu Ja Bhnmuu ycnyru

6021 Pa3xou11 Ja TeKym peMOHT

6022 Pa3xo.u11 3a TpaHcnopT

6023 Pa3xou11 3a nomeHCKH H TeneK0MyH11Kau:110HHH ycnyrn

6025 PaJXOLlH 3a KBan11<t>11KaU:IDI H npeKBan11<t>11KaU:IDI Ha nepcoHana

6026 Pa3xou11 3a noJUJ,p'b)!(Ka Ha co<l>Tyep

6027 Pa3xo.u11 3a noJUJ,po)!(Ka Ha xap.uyep

6028 Pa3xou11 3a KOHcymaHTCK11 ycnyrn

6029 ,ZJ;pyrn pa3XO.U11 3a B'bHUIH11 ycnyrn

603 PaJxo.uu Ja aMopTuJauuu

6030 Pa3xo.u11 Ja aMopTH3au:1111 Ha HeMaTep11anH11 .uo11roTpail:H11 aKT11B11

6032 Pa3xo.u11 Ja aMopTH3aU:IDI Ha npo.uyKT11BH1111 pa6orn11 )!(11BOTH11

6033 Pa3xo.u11 Ja aMoprn3aU:IDI Ha crpa.u11

6034 PaJxo.u11 Ja aMopTH3aU:IDI Ha Marn11H11, coopo)!(eHIDI, o6opy.usaHe

6035 Pa3xo.u11 Ja aMopTHJaQ11J1 Ha rpaHcnopTH11 cpe.ucTBa

6036 Pa3xo.u11 3a aMopT11JaQIDI Ha crnnaHcK1111HBeHrnp

6037 Pa3xo.u11 Ja aMopT11JaQHJ1Ha11H<l>pacTpyKTYPHH o6eKrn

6039 Pa3xo.u11 Ja aMopTH3aQHJI Ha .upyrn .UbJiroTpaiiHH MaTep11anHH aKTHB11

604 PaJxo.uu Ja JannaTu, .upyru Bh3uarpa"'LJ:CHHH u npoBHJHH Ja nepcouana

6041 Pa3xo.u11 Ja JannaTH 11 Bb3Harpa)i(.ueHIDI Ha nepcoHan no cny)!(e6H11 npasooTHOUieH11J1

6042 Pa3xo.u11 Ja JaIIJiaTH 11 Bb3Harpa)!(,UeHIDI Ha nepcoHan no Tpy.uos11 H np11paBHeH11 Ha TJIX npasooTHOUieHIDI

6043 Pa3xo.u11 Ja 3an11an1 11 Bb3Harpa)!(.ueHIDI Ha nepcoHan no Tpy.uos11 npasooTHOUieHIDI - HemaTeH nepcoHan

6044 Pa3xo.u11 Ja JaIIJiaTH 11 Bb3Harpa)!(.ueHIDI Ha nepcoHan no H3BbHTPY.UOB11 npasooTHOUieH11J1 6046 Pa3xo.u11 Ja JaIIJiarn: H Bb3Harpa)!(,UeHIDI Ha qy)i(.uecTpaHHH n11ua

604 7 PaJxo.u11 Ja npos11J1111 Ja nepcoHan

6048 CTopH11paH11 pa3xo.u11 3a npoBH3HH Ja nepcoHan

6049 Pa3xo.u11 Ja Bb3Harpa)!()leHIDI Ha nepcoHan B HaTypa

605 PaJXO!lH Ja ocurypuTeJIHH BHOCKH

6051 Pa3xo.u11 3a oc11ryp11TeJIHH BHOCKH Ja .Ubp)!(aBHO o6mecTBeHo oc11rypJ1BaHe

6052 Pa3xo.u11 3a 3.UpaBHO oc11rypJ1BaHe

- 12 I 23 -

6054 Pa3xo;u1 3a ;i:orroJIH11TeJIHO 3a;i:'bJI)l(11TeJIHO 3;i:paBHO oc11ryp.srnaHe

6055 Pa3xo;i:11 3a ;i:orroJIHl1TeJIHO 3a;i:oJI)l(l1TeJIHO rreHCl10HHO ocwryp.srnaHe

6056 Pa3xo;i:w 3a ;i:o6poBOJIHO ocwryp.srnaHe 3a CMeTKa Ha pa6orn;i:aTemi

6058 Oc11ryp11TeJIH11 BHOCKH B qy)l(;i:ecTpaHHl1 oc11ryp1neJIH11 <l>oH;i:oBe

6059 ~yrn ornryp11TeJIHl1 BHOCKl1

606 Pa3XOJlH 3a )laH'Ll\H u rniccu

6061 Pa3xo.11:i-1 3a .llop)l(aBHH TaKCH

6062 Pa3xo;i:11 3a 06UJ,11HcK11 TaKCH

6063 Pa3XO.lll1 3a C'b.lle6HH TaKCl1 B CTpaHaTa

6064 Pa3xo;i:H 3a .llop)l(aBHH )laH'bl..\11

6065 Pa3XO.llH 3a o6w,HHCKH )laH'bl..\11

6067 Pa3xo;w 3a TaKCH B qy)l(6HHa

6068 Pa3xo;i:11 3a C'b)le6H11 TaKCl1 B qy)l(611Ha

6069 Pa3XO.llH 3a )laHou:i-1 s qy)l(6HHa

607 HaeMH u pa3XO.llH 3a uucjlpacTpyKTypuu o6eKTH, 3eMH u .llpyru aKTnBn u aKTUBU c

XYJlO)KCCTBeua u UCTOpH'ICCKa CTOUHOCT

6071 Pa3XOJJ:H 3a HaeMH B CTPaHaTa

6072 Pa3xo;i:H 3a HaeMH B qy)l(6HHa

6073 Pa3xo;i:11 3a HaeM11 Ha 3eM.si B CTpaHaTa

6074 Pa3XO.llH 3a HaeM11 Ha 3eM.si B qy)l(611Ha

6075 Pa3XOJJ:H 3a rrp11;i:o611BaHe Ha 11H<l>pacTpyKTYPHH o6eKTl1 l!pe3 B'bHIIIHl1 .llOCTaBK11

6076 OcHOBeH peMOHT Ha HHpaCTPYKTYPHl1 o6eKTH 11pe3 B'bHlllHH .llOCTaBKH

6077 Pa3xo;i:H 3a rrp11.llo611BaHe Ha 3eM.si B cTpaHaTa

6078 Pa3XO.lll1 3a npH.ll0611BaHe Ha 3eM.si B qy)l(6HHa

6079 Pa3XO.llH 3a np11.ll06HBaHe Ha aKTl1BH c XYJlO)l(eCTBeHa H HCTOpH'-lecKa CTOHHOCT 11 KHl1rn 3a 6H6JIHOTeKHTe

608 KopeKTHB 3a pa3XO.llH u npunucaHn pa3XOJlH 3a ycnyru, HaeMn u .llP·

6080 KopeKTHB 3a pa3XO.llH

6081 KopeKTHB 3a rrpH.ll06HBaHe Ha aKTHBH

6082 flp11rrHCaHH pa3XO)lH 3a B'bHlllHH ycnyrn

6087 flp1m11caH11 pa3XO.llH 3a HaeMH

6089 flpJ.mHCaHH .llpyrn pa3XO)lH

609 )J,pyru pa3XOJlU

6090 Pa3XO)lH 3a qJieHCKH BHOC B Me)l(ii:yHapo;i:Hl1 opraHH3al..(11H 11 3a y11acT11e B Me)l()lyHapO.llHl1 rrpo.s!BH

6091 Pa3xo;i:H 3a C'b.lle6HH pa3HOCKH H ap6HTpa)I( B cTpaHaTa

6092 Pa3XOJJ:H 3a C'b)le6H11 pa3HOCKl1 H ap6HTpa)I( B 11y)l(6HHa

6093 Pa3XO)lH 3a KOMaH)lHpOBKH B CTpaHaTa

6094 Pa3XO.llH 3a KOMaH.ll11posK11 s qy)l(611Ha

6095 Pa3xo;i:H 3a caHKl..\1111 H HeycTOHKH B CTpaHaTa

6096 Pa3XOJlH 3a caHKl.lHH H HeycTOHKH B qy)l(6HHa

6098 ~yrn pa3XO}lH B CTpaHaTa

6099 .ll:pyrn pa3XO.lll1 B 11y)l(6J.rna

61 0T'ICTHa CTOUHOCT Ha npo)la)leHU 3anacu, )l'bJiroTpaiiHH aKTUBH H KOHcjlHcKyBaHO " npH)l06HTO OT 3anor

HMy~eCTBO

611 0T'leTHa CTOUHOCT Ha npo)la)leHn MaTepuanHu 3anacu

6111 0T'-leTHa CTOHHOCT Ha rrpo)la)leHH 3arrac11 OT He3aBopweHO npOH3BO)lCTBO

6112 0T'-leTHa CTOHHOCT Ha npo;i:a)leHH MaTepHaJIJ.i

6113 0T'-!eTHa CTOHHOCT Ha rrpo;i:a;i:eHa rrpO.llYKl.lH.s!

6114 0T'leTHa CTOHHOCT Ha npo)la)leHH CTOKl1

6115 0T'-leTHa CTOHHOCT Ha npo;i:a)leHl1 MJia)lH )l(UBOTHH H )1(11BOTHH 3a yro.sisaHe

613 0T'ICTHa CTOUHOCT Ha npo)la)leHH aKTHBH, KannTaJIH3HpaHH B OT'ICTHa rpyna (cTonaHCKa o6nacT) ")J,pyru CMeTKH H

)lCHHOCTH 11

613 1 0Tl.feTHa CTOMHOCT Ha npo.ua.ueHH 3eMH, rop11 H TpaHHH HaCa)l()leHH.s!

6132 0T'-!eTHa CTOHHOCT Ha npo)la)leHH HH<t>paCTPYKTypHH o6eKTl1

6133 0T'-leTHa CTOHHOCT Ha npo)la)leHH aKTHBH c xy)lO)l(eCTBeHa H HCTOpH'-leCKa CTOHHOCT

H KHHrH B 6n6JIHOTeKUTe

614 0T'ICTHa CTOHHOCT Ha npo)laJleHH )l'LJlroTpaiiHH aKTHBH

6140 Qp1eTHa CTOHHOCT Ha npo.lla)leHH HeMaTepHaJIHH Jl'bJffOTPaHHH aKTHB11

6141 0Tl£eTHa CTOHHOCT Ha npo)la)leHl1 rrpuJie)l(al.IJ,H K'bM crpa;i:H 11 C'bOp'b)l(eHH.s! 3eMH

- 13 I 23 -

6142 Onerna CTOHHOCT Ha npo.ua.uem1 npOJlYKTHBHtt tt pa6oTHtt )KHBOTHH

614 3 0TqeTHa CTOHHOCT Ha npo.ua.ueHH crpa.utt

6 I 44 OneTHa CTOHHOCT Ha npo.ua.ueHtt Ha MaIIIttHH, coopo)KeHm1, o6opy.usaHe

6145 OneTHa CTOHHOCT Ha npo.ua.ueHtt TpaHcnopTHtt cpe.ucrna

6 I 46 OneTHa CTOHHOCT Ha npo.ua.ueH crnnaHCKtt ttHBeHTap

6 I 4 7 0TqeTHa CTOHHOCT Ha npo.ua.ueHo He3aaopIIIeHo cTpottTeJICTBo

6149 0TqeTHa CTOHHOCT Ha npo.ua.ueHH .upyrn MaTepttaJIHH Jl'bJlroTpattHH aKTHBH

615 0TqeTHa CTOHHOCT Ha npo.ua.ueHH Janacu Ha Jlbp;KaBHHH pe3epB

6151 0TqeTHa CTOHHOCT Ha npo.ua.ueHH 3aIIaCH Ha Jlbp)KaBHmI pe3epB

6159 0TqeTHa CTOHHOCT Ha npo.ua.ueHH 3anacH Ha H3KyneHa npO.UYKUml

616 0TqCTHa CTOUHOCT Ha npoJJ,aJJ,CHH KOHlj>HcKyBaHH H npu.uo6HTH OT o6e3neqeHHH aKTHBH

6 I 61 0TqeTHa CTOHHOCT Ha npo.ua.ueHtt KOHcpttcKysamr JI nptt.no6HTH OT o6e3neqeHml Jl'hJiroTpattHH aKTJIBtt

6 I 62 0TqeTHa CTOHHOCT Ha npo.ua.ueHJI KOHcpJ1cKyaaHtt tt nptt.no6HTJI OT 06e3neqeHm1 MaTepJ1aJIHJ1 3anacJ1

6 I 63 0TqeTHa cTOHHOCT Ha npo.ua.ueHJI KOHcpJ1cKyaaHJ1 tt nptt.no6J1TJ1 OT 06e3neqeHm1 cpJ1HaHCOBH aKTHBtt

62 Pa3Xo.uu 1a nuxeu u cj>uuaucoeu ycnyru

620 PaJXOJlH Ja cj>uHaHCOBH ycnyru H KOMUCHOHHH

620 I Pa3xo.utt 3a 6aHKOBO o6cJiy)l(BaHe Ha CMeTKH H nnarn:aHHll

6202 Pa3XO)lH 3a KOMHCHOHHH no noeMaHe H o6CJIY)l(BaHe Ha eMHCJIH Ha ,llJ.J;K (06QK)

6203 Pa3XOJltt 3a 3acrpaxoaaHe

6209 Pa3XO)lJI 3a .upyrn cpHHaHCOBH ycnyrn H KOMHCJIOHHH

621 PaJXOJlH Ja nuxeu no )1.ll,K (061J,K)

62 I 1 Pa3XOJlH 3a JIHXBH no ,ll;QK (06QK)

6218 KopeKTttB 3a pa3xo.uw 3a JIHXBH no o6paTHO H3KyneHH ,ll;QK (06QK)

622 PaJXOJlH Ja nuxeu no 1aeMu

6221 Pa3XOJlH 3a JIHXBtt no 6aHKOBH 3aeMH B CTpaHaTa

6224 Pa3xo.utt 3a JIHXBH no .upyrn 3aeMH OT CTpaHaTa

6225 Pa3XOJlH 3a JIHXBH no 3aeMH OT .upyrn Jl'bp)KaBJI

6226 Pa3XOJlH 3a JIHXBH no 3aeMH OT Me)K.uyHapo.nHH opraHH3au1m

6227 Pa3XOJlH 3a JIHXBH no JaeMH OT 6aHKH H qrnHaHCOBH J1HCTJ1ryu1m OT qy)l(6J1Ha

6229 PaJXOJlJI 3a JIJIXBH no JJ.pyrn 3aeMH H JJ.'bJirose OT T.fy)l(6J1Ha

623 PaJXOJJ.H Ja nuxeu no TbproecKu KpeJlHT

623 I Pa3xo.uw 3a JIHXBH no nproBCKH Kpe.uHT OT MeCTHH JIJ1ua

6232 Pa3XOJlH Ja JIHXBH no nproacKH KpeJJ.HT OT qy)l(JJ.ecTpaHHH JIJ1ua

624 PaJXOJlH 3a nuxsu no cj>uuancoB JIHJHHr

6241 Pa3XOJlH 3a JIHXBH no cpJ1HaHcoB JIHJHHr OT MecTHJI nttua

6242 Pa3XOJJ.H 3a JIJIXBJI no cpttHaHCOB JIHJHHr OT qy)f(.uecTpaHHJI JIHua

627 PaJXOJlH Ja JIHXBH Ja npocpo'leHH JaJJ.bJI;KCHHH

6270 Pa3xo.utt Ja JIHXBH 3a npocpoTTeHH Ja.U'bJI)f(eHmi K'hM 6IOJl)l(eTHH opraHJ1JauJ1H

627 I PaJXOJlJI Ja JIHXBH Ja npocpoTTeHH 3aJJ.'bJI)f(eHHJI K'bM .upyrn MeCTHH JIHua

6272 PaJXOJlH Ja JIHXBJI 3a npocpo1IeHH 3aJJ.'bJI)f(eHmi K'bM JJ.pyrn qy)l(.uecTpaHHH JIHua

6273 PaJxo.utt 3a JIHXBH 3a BHOCKaTa K'hM 6IOJl)f(eTa Ha Esponei1cKmi C'hI03 JI Ja .upyrn c'b6paHJ1 cpeJJ.crna 3a EBponei1cKmi

C'bl03

6274 PaJXOJJ.H 3a JIHXBH Ja npocpoqeHH cyMH Ja B'b3CTaHOBllBaHe Ha cpeJJ.CTBa OT EsponeiicKnll C'hI03

6275 Pa3XOJJ.H 3a JIJIXBH 3a npocpoqeHJI cyMJI 3a B'h3CTaHOBJIBaHe Ha .upyrn .uottopcKH cpe.ucrna

6276 Pa3XOJlJI 3a JIHXBJI 3a npocpoqeHH )J.aH'bUH, OCHrypJ1TeJIHH BHOCKH JI .upyrn no.uo6HH

rry6JIH1IHH Jl'bp)f(aBHH B3eMaHmi

6277 PaJxo.uw 3a JIJIXBH 3a npocpoqeHH o6rn:ttHCKJI .uaH'bUJI H JJ.pyrn TIOJJ.06HH rry6JIH1IHJI o6rn:ttHCKH B3eMaHmi

6278 Pa3XOJlH 3a JIJIXBJI 3a npocpoqeHJI qy)f(.uecTpaHHH .uaH'bUH, OCHrypJ1TeJIHJI BHOCKH H .upyrH no.uo6HJI 3a)l'bJI)KeHHJI

K'bM .upyrn Jl'bp)KaBH

6279 JlJIXBJI B'bpxy nO)lJie)l(aw:w Ha B'b3CTaHOBJIBaHe rry6JIH1IHJI B3eMaHJIJI OT .uaH'bUJI,

ocwryp11TeJIHH BHOCKH, TaKCH H a)J,MHHHCTpaTHBHH caHKUHH

628 Ilpunucauu pa3XOJlH Ja JIHXBH

6281 Tip11nwcaHH pa3XO)lJI 3a JIHXBH K'bM MeCTHH JIHua

6282 TipI1IIHCaHH pa3XO)J.H 3a JIHXBH K'bM qy)KJJ.eCTpaHHH JIHua

629 )1.pyru pa3XO)J.H Ja JIHXBH

629 I Haq11cJieHH .upyrn pa3xo.uw Ja JIHXBH K'bM MeCTHH JIHUa

6292 Haqttcnem1 .upyrn pa3xo.uJ1 3a JIJIXBJ! K'hM 1IY)l(JlecrpaHHJI m1ua

6298 KopeKTJIB Ja pa3XOJlJI 3a JittXBH K'hM 610.u)l(eTHH opraHmauJIH

-14/23-

64 Ileucuu, UOMOIQH H o6e3meTeHHH 33 ,ll,OM3KHHCTB3, cy6CH,ll,HH H ,ll,pyru TeKymu H K3DHT3JIOBH Tp3uccjlepu

640 P33XO,ll,H 33 neucuu

6401 Pa3xoiu1 3a neHc1111 B cTpaHaTa

6402 Pa3xo.11,11 3a neHc1111 B qy)l(611Ha

641 p33xo.11,u 33 cTuneu,ll,nn

6411 Pa3xo.11,11 3a cT11neH.11,1111 Ha MeCTHl1 JIHUa

6412 Pa3xo.11,11 3a cT11neH.11,1111 Ha qy)l(.11,ecrpaHH11 n11ua

642 IloMOIQH, o6e3meTeHHH H Apyrn Tp3uccjiepu 33 ,ll,OM3KHHCTB3

6421 IloMOIQl1, o6e3ll.(eTeHml 11 .11,pyrn TeK)'ll.(11 TpaHc<j.>ep11 3a .llOMaKl1HCTBa

6422 TeK)'m11 Tpattc<j.>ep11 3a .11,0MaK11HcTBa - noeT11 JIHXBeH11 TIJiaLUaHJUI

6423 TeKyrn.11 TIOMOll.(11, 06e3meTeHl1JI 11 .11,pyrn TeKyrn.11 TpaHc<j.>ep11 B HaTypa 3a .llOMaKHHCTBa

6424 Ilpun11caHH TeKyll.(11 rpaHc<j.>ep11 3a .llOMaKHHCTBa

6425 Kan11Tanosu TpaHc<j.>ep11 11 o6e3LUeTeHJUI 3a .11,0MaK11HCTBa

6426 KanuTanos11 TpaHcQ>ep11 3a .11,0MaK11HcTBa - rroeT11 3aeM11 11 .ll'hJirose

6427 Kan11Tanosu TpaHcQ>ep11 11 o6e3LUeTeHJUI s Harypa 3a .11,0MaK11HcTBa

6428 Ilp11rr11caH11 KanHTaJIOBl1 TpaHcQ>ep11 11 06e3meTeHJU1 3a .llOMaKl1HCTBa

643 3.11,p3euo-ocurypnTeJIHH p33XOAH

6430 3.11,paBHO-oc11ryp11TeJIHl1 pa3XO.lll1

6437 3.11,paBHO-OCHryp11TeJIHl1 pa3XO.lll1 - nnamaHJUI K'bM npe.11,npJUITJUI OT ceKTOp ".[J;bp)l(aBHO ynpasnett11e"

6438 3.11,paBHO-oc11rypuTeJIHl1 pa3XO.lll1 - KOpeKTHB 3a nnamaHJUI K'hM 610,D,)l(eTHl1 opram13au11u

644 Cy6cn,ll,HH u Apyru Tp3uccjlepu 33 uecjluu3ucoeu npe,ll,npnHTHH u cjiuu3ucoeu uucTnTyuuu

6440 Cy6c11.11,1111 11 .11,pyrn TeKym11 rpaHcQ>ep11 3a Q>11HaHCOBH 11HCT11Tyu1111 s cTpaHaTa

6441 Cy6c11.11,1111 u .11,pyrn TeKym11 TpaHc<j.>ep11 3a He<j.>11HaHcos11 npe.11,np11.11rnJ1

6442 TeKym11 rpattcQ>ep11 B HaTypa 3a Q>11HaHcos11 11HcT11zyu1111 s crpaHaTa

6443 TeKym11 rpaHc<!Jep11 B HaTypa 3a He<j.>11HaHcos11 npe.11,np11.11rn.11

6444 Ilp11n11caH11 TpaHc<j.>ep11 3a HeqmHaHCOBl1 npe.11,np11.11Tl1JI

6445 Kan11Tanos11 Tpattc<j.>ep11 3a He<j.>11Hattcos11 rrpe.11,npJU1TJU1

6446 Kan11Tanos11 TpaHc<j.>ep11 3a <j.>11HaHcos11 11HCT11zyu1111 OT cTpaHaTa

644 7 Kan11Tanosu TpaHc<!Jep11 s ttazypa 3a He<!J1rnaHcos11 npe.11,npJU1TJU1

6448 KarruTanos11 TpaHc<!Jep11 B HaTypa 3a <P11HaHcos11 11HCTl1TYUHH OT crpaHarn

6449 Ilp11n11caHH rpaHc<j.>ep11 3a <j.>HHaHCOBl1 11HCTHTYU1111 B CTpaHaTa

645 Cy6cu.11,uu u .11,pyrn Tp3uccjlepu 33 uecrnnaucKn oprauu3au11u

6451 Cy6c11.11,1111 11 .11,pyrn TeKym11 TpaHc<j.>ep11 3a ttecTOnattcK11 opraHl13au1111

6453 TeKym11 TpaHc<j.>ep11 s HaTypa 3a HecTOnaHCKJI opraHJl3au1111

6454 1lpJ11IJ1CaHJ1 TeKyLUJI TpaHcQ>ep11 3a HeCTOTiaHCKl1 opraHl13al.(JIJI

6455 Kan11Tanos11 TpaHc<j.>ep11 3a HecTonattcK11 opraH113au1m

6457 KarrJ1TaJIOBJ1 rpaHc<j.>ep11 B HaTypa 3a HecTOnaHCKl1 opraHl13au1111

6458 Ilp11n11caH11 KaTil1TaJIOBl1 TpaHcQ>ep11 3a HeCTOllaHCKH opraH113al(l1JI

646 Cy6cn,ll,HH u Apyru Tp3uccjlepu 3a ue6JO,ll,)KeTHH npe,ll,npuHTHH OT ceKTop ")J,bp)K3BHO ynp3BJieuue"

6460 Cy6c11.11,11J1 JI .11,pyrn TeKyLUJ1 TpaHc<j.>ep11 3a cTOnaHCKJI rrpe.11,npJU1TJU1 OT ceKTOp ".[J;op)i(aBHO ynpasneH11e"

6461 Cy6cJ1.11,1111 JI .11,pyrn TeKym11 TpaHc<j.>ep11 3a HecTOnaHcK11 opraHl13aU11J1 OT ceKTOp ".[J;np)i(aBHO ynpasneH11e"

6462 TeKym11 TpaHc<j.>ep11 B HaTypa 3a CTOllaHCKl1 npe.11,nplUITJUI OT ceKTOp ".[J;np)f(aBHO yrrpasneH11e"

6463 TeKyLUJ1 TpaHcQ>ep11 B HaTypa 3a HecTOnaHCKJI npe.11,npJU1T11.11 OT ceKTOp ".[J;np)l(aBHO ynpasneH11e"

6464 KanJ1TaJIOBJ1 TpaHc<j.>ep11 3a CTonaHcK11 npe.11,rrp11.11TJU1 OT ceKTop ".[J;np)l(aBHO yrrpasneH11e"

6465 Kan11Tanos11 TpaHcQ>ep11 3a HecTonaHCKH opraH113aum1 OT ceKTop ".[J;np)l(aBHO ynpasneH11e"

6466 KanJ1Tanos11 TpaHcQ>ep11 B Harypa 3a cTOnaHCKH npe.11,np11.11TJU1 OT ceKTop ".[J;np)l(aBHO ynpasnett11e"

6467 Karr11Tanos11 Tpattc<j.>ep11 B HaTypa 3a HecTonaHcK11 rrpe.11,rrpJU1TJ1J1 OT ceKTop ".[J;np)l(aBHO ynpasneH11e"

6468 Ilp11n11caHJ1 TpaHc<j.>ep11 3a cTonaHCKH npe.11,np11.11TJU1 OT ceKTop ".[J;np)l(astto ynpasnett11e"

6469 Ilp11n11caH11 TpaHc<j.>ep11 3a HeCTOTiaHCKl1 opraHl13al(HH OT ceKTOp ".[J;np)l(aBHO ynpasneH11e"

647 Ilpe,ll,OCTaBeHH UOMOIQH H ,ll,pyrn Tp3HCcjlepu H3 ,ll,pyrn ,ll,bp)K38H

64 71 Ilpe,D,OCTaBeH11 TIOM0ll(l1 11 .11,pyrn TeK)'ll.(11 TpaHcQ>ep11 Ha .upyrn .llbp)l(aBl1 64 73 Ilpe.uocTaBeHl1 TIOM0ll(l1 11 .upyrn TeKyl.L(H TpaHccj:>ep11 B HaTypa Ha .upyrn .llbp)f(aBH

64 75 Ilpe.uocrnseH11 KanJ1Tanos11 TpaHc<j.>ep11 Ha .upyrn .uop)l(as11

6477 Ilpe.11,ocTaBeH11 KanHTaJIOBl1 rpaHc<j.>ep11 B Harypa Ha .11,pyrn .llbp)l(aBH

6479 Ilp11n11caH11 TpaHc<j.>ep11 3a .11,pyrn .lll>p)l(aB11

648 Ilpe,D,OCTaBeHH Tpauccjlepu ua Me)K,ll,yHapO,ll,HH opraHH33l{HH 6480 BHocKa s 6io.u)f(eTa Ha EsponeikKJUI C'hl03 11 .upyrn TpaHcQ>ep11 K'hM Esponei1cKJ1J1 C'hl03

- 15 I 23 -

6481 Tipe,nOCTaBeHH TeKy!UH TpaHc<PepH Ha Me)!(eyHapo,nHH opraHH3aUHH

6483 Tipe,nocrnsem1 TeKy!UH TpaHc<PepH B HaTypa Ha Me)!(.11:yHapo.11:HH opraHH3auttH

6485 Tipe,nOCTaBeHH KanHTaJIOBH TpaHc<PepH Ha Me)!(eyHapOAHH opraHH3au1m

6487 llpe.nocrnseHH KanHTaJIOBH TpaHc<PepH B Harypa Ha Me)!(.IJ;yHapOAHH opraHH3aUHH

6489 llpHnHCaHH TpaHc<PepH 3a Me)!(.IJ;yHapOAHH opraHH3aUHH

649 )1,pyru TpaHccjlepu la qy"<JleCTpaHHH Jiuua

6491 )1,pyrn TeKylUH nOMOIUH H TpaHc<J:>epH 3a 'ly)!(,necTpaHHH Jrnua

6493 ,n:pyrn TeKyIUH noMO!UH H TpaHc<J:>eptt B Harypa 3a 11y)!(,necTpaHHH 1mua

6495 ,n:pyrn KaIIHTaJIOBH TpaHc<J:>ep11 3a 'IY)!(.IJ;eCTpaHHH Jmua

6497 ,n:pyrn KaIUITaJIOBH TpaHc<J:>epH B HaTypa 3a t:Jy)!(,necTpaHHH Jmua

6499 ,n:pyrn npHITHCaHH TpaHc<PepH 3a 11y)!(6HHa

65 PalXOJlH la npHJl06UBaHe Ha aKTHBH, TeKym H OCHOBCH peMOHT no CTOUaHCKH HaquH

650 PalXOilH la npuAo6usaHe Ha aKTHBH, TeKym u OCHOBCH peMOHT no cTonaucKu HaquH

650 l TipHJl06HBaHe Ha A'bJiroTpattHl1 MaTepHaJIHl1 aKTHBH no CTOnaHCKH Ha'IHH

6502 llpH,n06HBaHe Ha HeMaTep11aJIHH ,[('bJiroTpattHl1 aKTHBH ITO CTOnaHCKH Ha'll1H

6503 llpH,no611BaHe Ha MaTep11aJIHH 3arracH no CTOITaHCKH Ha'IHH

6504 Pa3Xo,n11 3a H3rpa)!(,naHe ua ttu<PpacTpyKryputt o6eKTH no cTonaucKH Ha'I11H

6506 TeKylU peMOHT Ha ,[('bJifOTpaHHH MaTep11aJIHl1 aKTHBH 11 HH<PpaCTPYKTYPHH o6eKTl1 no CTOnaHCKH Ha'IHH

6507 OcHoseu peMOHT Ha ,noJiroTpaHHH MaTepttaJIHH aKTHBH ITO CTonaHCKH Ha'IHH

6508 OcHoseu peMOHT Ha HH<f>pacTpyKTypuH o6eKrn no crnnaucKH ua'IHH

67 PalXOJlH la nposu1uu - HeTo

671 Pa1xo,!lu la nposu1uu la BleMaHHH

6711 Pa3XO.!lH 3a ITPOBH3HH Ha rry6JIHt:JHH .nop)!(aBHH H 061UHHCKH B3eMaHm1

6713 Pa3xo,ntt 3a npoBH3HH 3a 3aeMH 11 ,npyrn B3eMaum1 ( <PHHaucttpam11 no311u11tt)

6717 PaJXO.!lH 3a npOBH3HH 3a .upyrn B3eMaHHJI (npwxo,nHo-pa3xo.nHH no311uH11)

672 CTOpHupaHu (BhlCTaHOBeHu) nposu1uu la B3eManuH

6721 CTopHttpaHH (Bo3CTaHOBeHH) npoBH3HH 3a ny6JIHt:JHH ,nop)!(aBHH H 061UHHCKH B3eMaHm1

6723 CrnpHttpaHH (Bo3CTaHOBeHH) npoBH3HH 3a 3aeMH H .npyrn B3eMaHHJI (qmHaucttpam11 rro3HUHH)

6727 CrnpHttpaHM (Bb3CTauoseu11) nposH3HH 3a ,npyrn B3eMaHHJI (rrpwxo.uHo-pa3xo.aHH no3HUHH)

679 PalXO.!lH la nposu1uu la Apyru JaJlhJDKCHHH - ueTo

6791 Pa3XO.!lH 3a npOBH3HH 3a .upyrn 3a,n'bJI)!(eHHJ1

6799 CrnpHttpaHH npOBH3HH 3a .upyrn 3a.!l'bJI)!(eH11J1

69 HaMaJieHue Ha HCTHHTC aKTHBH OT Jlpyru C'b6HTHH

690 0TnucaHu B3eMaHHH OT 6t0AJKCTHH opraHu1auuu

6901 OrnHcaHH B3eMaHHJI (npwxo.uHo-pa3XO.!lHH no3HUHH) OT 6JO,n)!(eTHH opraHH3auHH OT

no,nceKTop "lJ,eHTpaJIHO ynpasJieHHe"

6902 0TITHCaHH B3eMaHHJI ( <PHHaHCHpamH IT03HUHH) OT 610.!l)!(eTHH opraHH3aU,HH OT

ITo.uceKTOp "lJ,eHTpaJIHO ynpasJieHHe"

6903 0TIIHCaHH B3eMaHml (rrpHXO.!lHO-pa3XO.!lHH n03HUHH) OT 061UHHH

6904 OrnHcaHH B3eMaHH.!I ( qmuaHc11pamH IT03HUHH) OT o6ruHHH

6905 0TIIHCaHH B3eMaHHJI (ITpHXO.!lHO-pa3XO.!lHH II03HUHH) OT COUHaJIHOOCHrypHTeJIHH <f>oH.IJ;OBe

6906 OrnHcautt B3eMaHH.!I ( qmHaHcHpamH rro3HUHH) OT cou,HaJIHoocHrypHTeJIHH <PoH.uose

691 0TnucaHu Apyru BJeMaHHH

6910 0TIIHCaHH rry6JIHt:JHH .!lbp)!(aBHH 11 o6IUHHCKH B3eMaHHJI

6911 OrnHcam1 B3eMaHH.!I (ITpHXO.!lHO-paJxo,nHH no3HUHH) OT .upyrn npe.unpHJ1THJ1 OT

ceKTOp ")J;op)!(aBHO yrrpasJieH11e"

6912 0TIIHCaHH B3eMaHHJI ( <P11HaHCHpamH IT03HUHH) OT .upyrn ITpe.unpHJITH.11 OT ceKTOp ")J;op)!(aBHO ynpaBJieHtte"

6915 0TIIHCaHH .npyrn B3eMaHmI (rrpHXO.IJ;HO-pa3XO.IJ;HH Il03HUHH) OT MeCTHH JIHIJ;a

6916 OrnttcaHH .upyrn s3eMaHmr (<J:>HuaHcHparutt IT03HUHH) OT MeCTHH JIMUa

6917 0TIIHCaHH .npyrn B3eMaHI1.!1 (IIpHXO.!lHO-pa3XO.!lHI1 n03HUI111) K'bM 'Iy)!(.IJ;eCTpaHHH JIHUa

6918 OrnttcaHH .upyrn B3eMaHHJI ( <J:>ttHaHcttpamtt II03HUI111) K'bM 'IY)!(.!leCTpaHHH JIMUa

699 HaMaJICHHe Ha HCTHHTC aKTHBU OT ,!lpyru C'b6UTUH

6992 HaMaJiemie ua He<f>HHaHCOBH .nomoTpattHH aKTl1BH OT .upyrn co611Tmr

6993 HaMaJieH11e Ha MaTepHaJIHH 3anac11 OT APYrH co6ttrn.11

6994 HaMaJieH11e Ha <l>HHaucos11 aKTHBM (npwxo,nHo-pa3XO.!lHH rro311u1111) OT ,npyrn co611T11.11

- 16 / 23 -

6995 HaMaJiem1e Ha q.nrnaHCOBH aKTHBH ( QJHHaHcHpam:H rro3HUHH) OT JJ.pyrn cb611TID1

6996 HaMaJieHHe Ha rrapwrHH cpeJJ.CTBa OT JJ.pyrn Cb6HTIDI

6997 YBeJrn"!eHHe Ha rracHBH (rrpHXOJJ.HO-pa3XOJJ.HH rro3HUHH) OT JJ.pyrn Cb611TID1

6998 YBeJIH"leHHe Ha rracHBH (QJHHaHcHpam:H rro3HUHH) OT JJ.pyrn Cb6HTIDI

PA3)l,EJI 7 - CMETKU: 3A IlPU:XO)l,U:, TPAHC<l>EPU: U: IlPEOIJ,EHKU:

70 IlpHXOJJ.U OT JJ.3H'LQH, T3KCH u 3J],MHHHCTp3TUBHH rno6u H C3HKQHH

701 IlpuXOJJ.H OT ,IJ,3H'LQH, MHT3, MHTHH'ICCKH T3KCH H ocurypuTeJIHH BHOCKH

7011 KacOBH rrpHXOJ],H OT J],aHbUH, MHTa, MHTHWJeCKH TaKCH H OCHrypHTeJIHH BHOCKH

7012 HaqHCJieHH rrpHXOJ],H OT J],aHbUH, Ml1Ta, Ml1THWJeCKl1 TaKCl1 H oc11ryp11TeJIHH BHOCKH

7013 Ha•rncJieHH cyMH 3a Bb3CTaHOBHBaHe Ha J],aHbl.{H, MHTa, MHTHWJeCKH TaKCH H oc11ryp11TeJIHH BHOCKH

7014 IlpeOTCTbITeHH rrpHXOJ],H OT J],aHbUH, MHTa, MHTHHqecKH TaKCH H oc11ryp11TeJIHl1 BHOCKH

704 IlpHXOJJ.H OT T3KCH, JIHQCH3HH u BHOCKH c J).3H'h'ICH X3p3KTep

7041 KacOBl1 rrpHXOJ],11 OT TaKCl1, J111L{eH31111 11 BHOCKH c Jl,aHbl:jeH xapaKTep

7042 Haq11cneH11 rrpHXOJl.H OT TaKc11, nHueH3HH 11 BHOCKl1 c Jl,aHb'-IeH xapaKTep

7043 HaqHcJieHH cyM11 3a Bb3CTaHOBHBaHe Ha TaKCH, JI11ueH3HH H BHOCKH c J],aHbl:jeH xapaKTep

7044 IlpeOTCTbITeHH rrpHXOJ],H OT TaKCH, JIHL{eH3HH H BHOCKH c Jl,aHbqeH xapaKTep

705 IlpuxOJJ,H OT T3KCH

7051 IlpHXOJ],11 OT TaKCH B neBOBe

7052 J1pHXOJ],H OT TaKCH BbB BaJIYTa

709 IlpHXO,IJ,H OT 3J],MUHHCTp3THBHH rJio6u H C3HKQHH

7090 IlpHXOJ],11 OT aJ],MHHl1CTpaTHBHl1 rno611 H caHKL{HH

71 IlpHXO,IJ,H OT npo,1J,a'.lK6H ua aKTHBH H ycJiyru H ,IJ,OXO,IJ,H OT ,IJ,HJIOBH Y'l3CTHH

711 IlpHXO,IJ,H OT npo,1J,a'.lK611 ua ycJiyru, CTOKll II npo,IJ,yKQllH

7110 IlpHXOJ],11 OT rrpoJ],a)K6H Ha ycnyrn

7111 IlpHXOJ],11 OT rrpoJ],a)K6H Ha He3aBbpllleHO rrpOH3BOJ],CTBO

7112 IlpHXOJ],11 OT npoJ],a)K611 Ha MaTep11aril1

7113 IlpHXOJ],H OT rrpoJ],a)K611 Ha rrpOJJ.YKUIDI

7114 IlpHXOJ],H OT npoJ],a)K611 Ha CTOKH

7115 IlpHXOJ],11 OT rrpoJ],a)K611 Ha MJiaJ],11 )KHBOTHl1 11 )Kll.BOTHH 3a yroHBaHe

712 IlpuXO,IJ,H OT uaeMH H KOHQCCHH

7121 IlpHXOJ],11 OT HaeMl1 Ha HMymecrno

7122 IlpHXOJ],11OT113I10JI3BaHe Ha HeMaTep11arIHH J],bJifOTpaiiHH aKTHBl1

7123 IlpHXOJ],H OT HaeMH Ha 3eM.!I

7124 IlpHXOJ],11 OT KOHL{eCHH

713 IlpHXO,IJ,H OT npo,1J,a'.lK6H H3 3CMH, uucJipaCTPYKTypuu o6eKTH H 3KTHBH c xy,IJ,O'.lKCCTBCH3 H HCTOpH'ICCKa

CTOHHOCT

7131 IlpHXOJ],11 OT rrpoJ],a)K611 Ha 3eMl1, rop11 H TpaHHH HaCa)KJ],eHIDI

7132 IlpHXOJ],11 OT npoJ],a)K611 Ha HHQJpacTpyKTYPHl1 o6eKTH

7133 IlpHXOJ],11 OT npoJ],a)K611 Ha aKTl1BH c xyJJ.O)KeCTBeHa 11 HCTOpwrecKa CTOHHOCT 11 KHHfll B fo16n110TeK11Te

714 IlpHXO,IJ,H OT np0,1J,3'.lK6H H3 ,IJ,bJiroTp3HHH 3KTHBH

7140 IlpHXOJ],11 OT npoJ],a)K611 Ha HeMaTepHarIHH J],bJiroTpaHHl1 aKTl1Bl1

7141 IlpHXOJ],11 OT npoJ],a)K611 Ha np11Jie)Kam11 KbM crpaJ],H H CbOpb)KeHID! 3eMl1

7142 IlpHXOJ],11 OT npoJJ.a)K6H Ha npOJJ.YKTHBHH 11 pa60THH )KHBOTHH

7143 IlpHXOJJ.H OT rrpoJJ.a)K611 Ha crpaJJ.H

7144 IlpHXOJ],11 OT npoJJ.a)K6H Ha MalIIHHH, CbOpb)KeHIDI, o6opyJJ.BaHe

7145 IlpHXOJ],H OT rrpoJ],a)K6H Ha TpaHcrropTHH cpeJ],CTBa

7146 IlpHXOJ],H OT npoJ],a)K6H Ha CTOITaHCKH HHBeHrnp

714 7 IlpHXOJ],11 OT rrpoJ],a)K611 Ha He3aBbpllleHO CTpOHTeJICTBO

7149 CTpHXOJl.H OT npo,1la)f(6H Ha ApyrH tl'bJiroTpaiittH MaTepHattH aKT11B11

715 Ilpuxo,1J,u OT npo,1J,3'.lK6u ua J3nacu u3 ,1J,bp'.lKaBHHH pe3eps

7151 IlpHXOJJ.H OT rrpoJJ.a)K611 Ha 3anacw Ha JJ.bp)KaBHIDI pe3epB

7159 IlpHXOJ],11 OT npoJ],a)f(6H Ha 3anaCH Ha 113KyneHa rrpOJJ.YKUWI

716 Ilpuxo,IJ,u OT np0,1J,3'.lK6u ua KomlrncKyB3HH aKTHBH u peaJiu1up3uu 06e3neqeuuH

7161 IlpHXOJ],11 OT npoJ],a)f(611 Ha KOHQJHCKyBaHH H np11JJ.06HTH OT o6e3neqeHl1.!I J],bJifOTpaiiHl1 aKTHBl1

- 17 I 23 -

7162 IlpIIXOJJ;ll OT ITpOt1,a)l(6I1 Ha KOH<j.>IICKyBaHII II ITpI1t1,06I1TH OT o6e3ITe'leHlUI MaTepmUIHII 3aITaCII

7163 IlpIIXOllII OT ITpOt1,a)l(6I1 Ha KOH<j.>IICKyBaHII II IIpIIP,06IITH OT o6e3ITe'leHHJI <j.>IIHaHCOBII aKTIIBII

717 IlpHXO)lH OT )lHJIOBH yqacTHH H BHOCKH OT I>Hli H npe)lnpHHTHH 33 ITpesumeuue ua ITpHXO)lHTe H3)l pa3XO)lHTe

7170 BHOCKl1 OT 6HE 3a ITpea11meH11e Ha ITpHXOP,11Te Hap, pa3XOP,11Te

7171 .ll:HJIOBO yqacT11e BbB <j.>11HaHCOBl1H pe3yJITaT Ha ITpep,ITpHJITHH B CTpaHaTa c Ma)l(OpIITapHO yqacT11e-HeTO

7172 .ll:HJIOBO yqacT11e BbB <j.>11HaHCOBHH pe3yJITaT Ha ITpep,ITpIIHTHH B qy)l(611Ha c Ma)l(OpIITapHO yqacTile-HeTO

7173 .ll:HJIOBO yqacT11e BbB <j.>IIHaHCOBHH pe3yJITaT Ha CbBMeCTHO KOHTpOJI11paH11 ITpep,ITp11HTl1H B CTpaHaTa - HeTO

7174 .U.11nOBO y'laCTlie BbB <PttHaHCOBlI.11 pe3ynTaT Ha CbBMeCTHO KOHTpO!lttpaHlI rrpennpHHTlIH B 'ly)l(6ttHa - HeTO

7175 .ll:HJIOBO yqacT11e BbB <j.>11HaHCOBHH pe3yJITaT Ha acou1111paH11 ITpenITp11HTIIH B CTpaHaTa - HeTO

7176 .ll:HJIOBO yqacT11e BbB <j.>11HaHCOBHH pe3yJITaT Ha aCOU11I1paHl1 npep,np11HTIIH B qy)l(611Ha - HeTO

7177 IlpHXOP,11 OT lll1Bl1P,eHTII OT ITpep,ITp11HTl1H-HeCBbp3aHl1 JI11Ua

7178 .ll:11BI1P,eHTl1 OT KOHTpOII11paHl1, CbBMeCTHO KOHTpOII11paHII 11 acou,1111paH11 rrpep,npIIHTIIH

7179 BHOCKII OT t1,bp)l(aBmi/06mI1HCKII ITpep,npHHTIIH 3a ITpeBIIWeHile Ha ITpHXOP,IITe Hap, pa3XOP,IITe

718 KopeKTHB 3a npI1X0.1lH u npunucauu npuxo)lu OT npo)la:JK6u ua aKTHBH u ycJiyru

7180 KopeKTIIB 3a ITpHXOilII

7181 IlpI1nI1CaH11 npHXO.llII OT HaeMII II KOHUeCl1II

7182 IlpI1nI1CaHI1 ITpHXOP,11 OT ITpop,a)l(6II Ha aKTl1BII

7189 IlpI1nI1caHI1 p,pyrn npHXOllII

719 .IJ:pyru npHXO)lH

7190 OHIICJieHIIH 3a p,aHbK Bbpxy ITpHXOP,IITe OT CTOnaHCKa p,eiiHOCT Ha 6JOt1,)l(eTHI1Te ITpep,ITpHHTIIH ITO 3Kll0

7191 IlpHXOllII OT 3aCTpaxoBaTeJIHII o6e3IUeTeHHH 3a ll'bJlfOTpaiiHII aKTIIBl1

7192 .ll:pyrn ITpHXOilII OT 3acTpaxoaaTeJIHH o6e3meTeHHH

7198 Ilp11xop,11 OT HeycTOHKl1, uaqeTl1 11 o6e3meTeHIIH

7199 .ll:pyrn np11xop,I1

72 Ilpuxo)lu OT Jiuxeu u cJ>uuaucoeu ycJiyru

720 Ilpuxonu OT cJ>uuaucoeu ycJiyru u KOMncuouuu

7200 IlpHXOP,II OT <j.>I1HaHCOBl1 ycnyrn II KOMIICl10HHH

721 Ilpuxo)lu OT JIHXBH no npuTeJKaeauu o6Jiurauuu u .1lpyru )ll>Jiroeu ueuuu KHU/Ka

7211 Ilp11XOP,II OT JIHXBII no ,n:u;K

7212 IlpHXOP,II OT JIIIXBII no 061(K

7215 IlpIIXOP,11 OT JIHXBII ITO 061rnrauI111 II p,pyrn ll'bJifOBII ueHHII KHil)l(a OT npet1,ITpHHTHH B CTpaHaTa

7216 IlpIIXOP,II OT JIHXBII no 06JII1rau1m I1 t1,pyrn ll'bJlfOBII ueHHII KHH)l(a Ha p,pyrn t!,bp)l(aBII

7217 IlpIIXOP,II OT JIIIXBII no o6JIIlraUIIII 11 npyrII tl,'bJifOBII ueHHII KHil)l(a Ha Me)l(eyHapOP,HII opraHH3aUIIII

7218 IlpHXOP,II OT JIHXBII no 06n11rauI111 11 p,pyrn ll'bJlfOBII ueHHII KHil)l(a Ha <j.>IIHaHCOBII 11HCTl1TYI.J,11II OT qy)l(6I1Ha

7219 flpHXOllII OT JIHXBII no p,pyrn 06n11rau,11I1 II ll'bJlfOBII ueHHII KHil)l(a B qy)l(611Ha

722 IlpHXO)lH OT JIHXBII no 33eMH

7220 IlpIIXOP,11 OT JIIIXBl1 ITO npeo<j.>opMeH .llbp)l(aBeH .ll'bJir

7221 IlpHXOP,II OT JIHXBII no 3aeMI1 Ha HecjmHaHCOBII ITpep,np11HTHH

7222 IlpIIXOP,II OT JIIIXBl1 ITO 3aeMI1 Ha HeCTOITaHCKII opraHll3aUIIII

7223 IlpHXOP,II OT Jl11XBII ITO 3aeMI1 Ha P,OMaKHHCTBa

7224 IlpHXOP,II OT JIIIXBII ITO 3aeMH Ha <j.>HHaHCOBII IIHCTHTYUI111

7226 Ilp11XOP,II OT JIHXBII no 3aeM11 Ha p,pyrn .llbp)l(aB11

7229 IlpHXOP,II OT JIHXBII no npyrn 3aeMI1 B qy)l(6I1Ha

723 IlpuxO)lH OT JIHXBH no Tl>proBCKH Kpe)lHT

7231 Ilp11XOP,II OT JIHXBII no nproBCKH Kpet!,IIT OT MeCTHl1 JIHUa

7232 IlpHXOP,II OT JIHXBII ITO nproBCKH KpetJ,llT OT qy)l(p,eCTPaHHH JIHUa

724 IlpuXO)lH OT JIHXBH no cJ>uuaucoe JIH3HHr

7241 IlpHXOllII OT JIHXBII no cjmHaHCOB Jil1311Hr OT MeCTHH JIIIUa

7242 IlpHXO,ll,II OT JIHXBII ITO cjmHaHCOB JIH311Hr OT qy)l(JJ:eCTpaHHII JIIII.J,a

725 IlpHXO)lH OT JIHXBH no 6aHKOBH CMeTKH H )len03HTH

7250 IlpttXO,ll,II OT JIIIXBII ITO ,ll,eIT03IITII, BKJIJO'leHII B CIICTeMaTa Ha etJ,IIHHa CMeTKa (HeTO)

7251 IlpIIXOP,II OT JIHXBl1 B JieBOBe ITO 6aHKOBII CMeTKII H ,ll,eIT03IITH B CTPaHaTa

7252 IlpIIXO,ll,II OT JIHXBH BbB BaJIYTa ITO 6aHKOBH CMeTKH H ,ll,eIT03HTH B CTpaHaTa

7258 IlpHXO,ll,II OT JIHXBH ITO 6aHKOBH CMeTKl1 II ,ll,en0311TH B qy)l(611Ha

727 IlpHXOLl,H OT JIUXBH 33 npocpoqeuu B3CM3HHH

7270 IlpHXOJJ:H OT JIHXBII 3a npocpo'leHH B3eMaHHH OT 6JO)l)l(eTHH opraHH3aUH11

7271 Ilp11XOJJ:II OT JIHXBl1 Bopxy rrpocpoqeHH rry6JIH'IHH B3eMaHHH

- 18 / 23 -

7274 DpHXo.n,11 OT n11xB11 3a npocpoqeHH B3eMaHIDI 3a B'h3CTaHOB.irnaHe Ha cpe.n,cTBa OT EBponeH:cKHR C'hl03

7275 Dp11xo.n,11 OT nHXBH 3a npocpoqeHH B3eMaHID! 3a B'h3CTaHOBRBaHe Ha .n,pyrn .n,oHopcKH cpe.n,cTBa

7277 flpHXO,D,H OT flHXBH 3a npocpoqeHH qacTHH B3eMaHHjj OT MeCTHH nHua

7278 flpHXO,D,H OT nHXBH 3a npocpoqeHH qacTHH B3eMaHIDI OT qy)f(.n,ecrpaHHH n11ua

728 Ilpunucauu npuxo.11.u OT JIUXBU

7282 DpHn11caH11 npHXo.n,11 OT nHXBH no 3aeM11

7289 flpHIIHCaHH npHXO,D,H OT .n,pyrn flHXBH

729 JJ:pyru npuxo.11.u OT JIUXBU

7291 Haq11cneH11 .n,pyrn nHXBH K'hM MeCTHH n11ua

7292 HaqHcneHH .n,pyrn nHXBH K'hM qy)f(.n,ecTpaHHH nHua

7298 KopeKTHB 3a npHXO.ll.H OT nHXBH OT 610.n,)f(eTH11 opraH113au1111

73 fiOCTLDJICHUH OT DpUB3TU33QUH U .ll.pyru cJ>uuaHCOBU Onepauuu - HCTO

731 fiOCTLDJICHUH OT npUB3TU33UUH - HCTO

7311 TiocTDnneHHjj OT npo.n,a)f(6a H np11BaTHJaulijj Ha .LJ,jjflOBe H aKUHH

7313 flpHIIHCaHl1 IIOCThIIneHHjj OT npo,D,a)f(6a 11 np11BaTHJaulijj Ha ,D,RJTOBe H aKUHH

7319 OneTHa CTOHHOCT Ha npo.n,a.n,euH 11 np11BaTH311paHH .n,.iinoBe H aKUHH

738 nocTLDJICHUH OT onepauuu c ueuuu KHUiKa u .11.pyru cJ>uuaHCOBU aKTUBU - HCTO

73 81 DocTDnneHHR OT npo.n,a)f(6a Ha .n,'hp)f(aBHH ueHHH KHH)f(a

7382 0TqeTHa CTOHHOCT Ha npo.n,a.n,eHH ,D,bp)f(aBHl1 ueHHH KHH)f(a

7383 TiocTDnneHHjj OT npo.n,a)f(6a Ha o6mHHCKH ueHHH KHH)f(a

7384 0TqeTHa CTOHHOCT Ha npo.n,a.n,eHH 06m11HCKH ueHHH KHH)f(a

7385 TiocTDnneHHjj OT npo.n,a)f(6a Ha .n,pyrn .n,nnros11 ueHHH KHH)f(a

7386 0TqeTHa CTOHHOCT Ha npo.n,a.n,eHl1 .n,pyrn ,D,'hflfOBH QeHHH KHH)f(a

7387 TiocTDnneHHjj OT npo.n,a)f(6a Ha .n,pyrn qrnHaHCOBH aKTHBH

7388 0TqeTHa CTOHHOCT Ha npo.n,a.n,eH11 .n,pyrn qmHaHCOBl1 aKTHBl1

739 PeaJiu1upauu icypcosu pa3JIHKH OT onepauuu c saJiyTa - ueTo

7391 PeanHJHpaH11 KypcoBH pa3n11K11 OT onepau1111 c BaJTYTHl1 aKTHBH

7392 Pean113HpaH11 rypcoB11 pa3nHKH OT onepau1111 c BaJTYTHH nac11s11

74 IlOMOLUU u .11.apeuuH OT CTpauaTa H 'lyiK6uua

740 KopeKTUB ua npuxo.11.un OT noMom.u u .11.apeuua

7400 KopeKTHB Ha npHXO,D,HTe OT TeKym11 IIOMom11 11 .n,apeHHjj, npe.n,ocraBeHH OT CTpaHaTa

7401 KopeKTIIB Ha npHXO,D,HTe OT Kan11TanOBl1 IIOMOmH H napeHHll, npe.n,OCTaBeHH OT crpaHaTa

7402 KopeKTHB Ha npHXo.n,11Te OT TeKym11 n0Mom11 11 .n,apeHHjj, npe.n,ocraseH11 OT EBponeHCKHjj C'hl03

7403 KopeKTHB Ha npHXO,D,HTe OT Kan11Tanos11 n0Mom11 11 .n,apeHHjj, npe.n,ocraseH11 OT EBponelicK11J1 C'hl03

7404 KopeKTHB Ha npHXO,D,HTe OT TeKym11 IIOMOmH 11 .n,apeHHR, npe.n,ocraBeH11 OT Me)f(,D,yHapo,D,H11 opraHl13aQ1111

7405 KopeKTHB Ha npHXO,D,HTe OT KaIIHTanOBl1 IIOMom1111 .n,apeHIDI, npe.n,ocraBeHH OT Me)f(,D,yHapo.n,Hl1 opraH113aU11H

7406 KopeKTHB Ha npHXO,D,11Te OT TeKym11 IIOMom11 H .n,apeHHjj, npe.n,OCTaBeH11 OT .n,pyrn ,D,bp)f(aBl1

7407 KopeKTl1B Ha np11xo.n,11Te OT Kan11Tanos11 n0Mom1111 .n,apeH11.ii, npe.n,ocraseHH OT .n,pyrn .n,'hp)f(aBH

7408 KopeKTl1B Ha np11xo.n,11Te OT .n,pyrn TeKym11 n0Mom11 11 .n,apeHHjj, npe.n,ocraseHH OT qy)f(611Ha

7409 KopeKTHB Ha np11XO,D,HTe OT .n,pyrn KanHTanOBH IIOMOU(H 11 .n,apeHl1ll, npe.n,OCTaBeHH OT qy)f(611Ha

741 IloJiy'leHH DOMOLUH H .11.apeHHH OT CTpaeaTa

7411 TionyqeHH TeKym11 nOMOll.(11 H .n,apemtll OT CTpaHaTa

7412 TionyIJeH11 KaIIHTanOBH n0Mom1111 .n,apeHHjj OT CTpattaTa

7413 flonyqem1 TeKym11 rr0Mom1111 .n,apeHHjj B HaTypa OT crpattara

7414 DonyIJeHH KaII11TanOBH n0Mom11 11 .n,apemrn B HaTypa OT CTpattaTa

7419 flpHn11caHH n0Mom11 H .n,apeHHjj OT crpattara

745 IloJiy'leHH '1pe3 ue6IOJliKCTHH npeJlnpHHTHH cpeJlCTBa OT KOHCOJIH.ll,HpauaTa cJ>ucKaJIHa nporpaMa no MeiK.ll,yuapOJlHH

u .11.pyru nporpaMu

7450 f1onyIJett11 qpe3 tte610JJ,)l(eTH11 npeJJ,np11llTl1J1 cpeJJ,cTBa OT K<l>f1 no Me)f(JJ,yttapOL\HH H JJ,pyrn nporpaM11

747 IloJiy'leHH DOMOLUH H .11.apeHHH OT .11.pyru .ll.l>piKaBH

7471 TionyIJeHH TeKym11 IIOMOmH H JJ,apeHHjj OT J:\pyrn J:\'bp)f(aBl1

7472 f1onyIJeH11 KanHTanOBH nOMOIIJ.H H JJ,apeHHR OT JJ,pyru ,D,bp)l(aBH

7473 DonyqeHH TeKymu n0Mom11 11 JJ,apeHIDI B HaTypa OT .n,pyrn .n,np)f(aB11

7474 TionyqeHH KaIIHTanOBH n0Mom11 11 .n,apeHHR B Hazypa OT J:\pyrn JJ,'bp)f(aBH

748 IloJiy'leHH DOMOLUH H .11.apeHHH OT EsponeiiCKUH C"bl03 H .11.pyru MeiK.ll,yuapO.ll,HH oprauu1auuu

7481 TionyIJeHH TeKym11 IIOMOU(H H JJ,apeHHjj OT EsponeH:CKHjj C'bl03

- 19 I 23 -

7482 Donyqem1 KanHTaJIOBH noMOW:H H napeHIDI OT EsponeiicKIDI cnI03

7483 DonyqeHH TeKyW:H noMOW:H H napeHm1 B Hazypa OT EsponeiicKIDI Cl>I03

7484 DonyqeHH KanttTaJIOBH noMOW:H H napeHIDI s Hazypa OT EsponeiicKHJI cnI03

7485 DonyqeHH TeKyW:H noMOW:H H napeHIDI OT npyrn Me)!(,llyHaponHH opraHtt3auttH

7486 DonyqeHH KanttTaJIOBH noMOW:H H napeHIDI OT npyrn Me)!(nyHapo.llHH opraHH3auHH

7487 DonyqeHH TeKyW:H ITOMOW:H H p;apeHIDI B Hazypa OT ti:pyrn Me)!(nyHapoti:HH opramnaum:1

7488 DonyqeHH KanHTaJIOBH noMOW:H H p;apeHIDI s HaTypa OT ti:pyrn Me)!(nyHapoti:HH opraHmauHH

749 IloJJy'leHH tJ.pyru DOMOW.H H ti.apeHHH OT 'lym6uua

7491 DonyqeHH p;pyrn TeKYW:H noMOW:H H p;apeHIDI OT qy)!(6ttHa

7492 DonyqeHH p;pyrn KaITHTaJIOBH ITOMOW:H H p;apeHHJI OT qy)!(6HHa

7493 DonyqeHH p;pyrn TeKyIUH IlOMOW:H H p;apeHHJI B Hazypa OT 'ly)!(6HHa

7494 DonyqeHH p;pyrn KanHTaJIOBH noMOW:H H p;apeHHJI s HaTypa OT qy)!(6ttHa

7499 Dpnnncam1 ITOMOIUH H p;apeHIDI OT qy)!(6HHa

75 Tp3uc!J>epu Memti.y 6roti.meTu, cMeTKH 33 cpeti.CTB3 OT EsponeiicKuH C'hl03 u cMeTKU 33 'lymti.u cpetJ.CTB3

750 BbTpernuu K3cosu Tpauc!J>epu

7500 Pa3•.JeTH 3a rnrnw:aHIDI s CEEP A 7501 BbTpewHH Kacostt TpaHccpeptt B nesose

7502 BbTPeWHH Kacosn TpaHccpeptt Bl>B sanyrn

751 K3cosu Tp3uc!J>epu oT/33 QeuTp3JJHHH 6roti.JKCT

7511 KacosH TpaHccpepn oT/Ja ueHTpanHIDI 6IOti:)!(eT

7519 Kacosn TpaHc<J:>epn Ha oTqncneHH npnxop;n

752 K3COBH Tp3uc!J>epu OT/33 i:.pyru 6roti.JKeTu

7522 Kacosn TpaHccpeptt oT/Ja 6IOti:)!(eTH Ha 6iop;)!(eTHH opraHtt3auttH OT nop;ceKTOp "UeHTpanHo ynpasnemrn"

7524 KacosH TpaHccpeptt OT/Ja 610ti:)!(eTH Ha o6rn:HHH

7525 Kacos11 TPaHccpepn oT/Ja 6IOti:)!(eTH Ha couHanHoocttrypttTenHH cpoHti:ose

753 K3cosu Tp3uc!J>epu oT/33 cMeTKu 33 cpeti.CTB3 OT EsponeiicKHH Cbl03

7532 Kacosn TpaHc<t>epn oTh a cMeTKH 3a cpep;crna OT EsporreiicKIDI Cnl03 Ha 6IOti:)!(eTHtt opraHmauHH OT nop;ceKTOp

"UeHTpanHo ynpasneHtte"

7534 KacosH TpaHc<t>epn oTh a cMeTKH 3a cpep;crna OT EsponeiicKIDI Cnl03 Ha o6w:HHH

7535 Kacostt TpaHc<J:>eptt oT/Ja cMeTKH 3a cpep;crna OT EsponeiicKIDI Cnl03 Ha couHanHoocnrypttTenHH cpoHti:oBe

758 K3COBH Tp3uc!J>epu OT/3a CMCTKH 33 'IYmtl.H cpetJ.CTB3 7582 KacoBH TpaHceptt oTh a cMeTKH 3a qy)!(tJ:H cpep;crna Ha 610ti:)!(eTHH opraHmauHH OT

nop;ceKTop "UeHTpanHo ynpasneHtte"

7584 Kacosn TpaHcepH OT/Ja cMeTKH 3a 'I)')!(tJ:H cpep;crna Ha o6mHHH

7585 KacosH TPaHc<t>eptt OT/Ja cMeTKH 3a qy)!(tJ:H cpep;crna Ha couHaJIHOOcHrypnTenHH cpoHAOBe

759 Tp3uc!J>epu 33 noeTU ocurypuTeJIHU BHOCKU u tJ.3HbUU

7591 TpaHc<t>epH 3a noern ti:aHbUH Bnpxy AOXOAHTe Ha <l>tt3ITTeCKHTe 1rnua

7595 TpaHc<t>epH 3a noeTH oc11rypttTenHH BHOCKH 3a ,[(00 7596 TpaHc<t>epH 3a noeTH OCHrypHTeJIHH BHOCKH 3a 3p;paBHO ocnrypJIBaHe

7597 TpaHcepn 3a noeTtt ocnrypHTeJIHH BHOCKH 3a p;onnJIHHTeJIHO 3ati:l>JI)!(HTeJIHO neHCHOHHO H 3ti:pasHo octtrypJIBaHe

7598 KopeKTHBeH TpaHccpep 3a noeTH ocnrypHTeJIHH BHOCKH H ti:aHbUH

7599 Pa3npeti:eJieHH cyMH Ha TpaHccpepH 3a noeTH OCHrypHTenHH BHOCKH H p;aHbUH

76 IlpexsbpJieuu o6oco6euu 3KTHBH u n3cusu Memti.y tJ.bp1K3B3T3, o6muuuTe u i:.pyru ceKTopu H3 HKOHOMHK3T3

760 BbTpernuu ueK3COBU Tp3uc!J>epu B cucTeM3Ta H3 nbpBOCTeneuuuH p33nopeti.nTeJI

7600 BbTpewHH HeKacosn TpaHc<t>epn B oneTHarn rpyna (crnnaHcKa o6naCT) 7601 BbTpeWHH HeKaCOBH TpaHccpepH Me)!(ny oTqeTHH rpynH "EIO,[()l{ET" H "CMeTKH 3a cpep;crna OT

EsponeiicKHJI CbI03"

7602 BbTpeUIHH HeKaCOBH TpaHccpepH Me)!(p;y OHeTHH rpyn11 "EIO,[()l(ET" 11 ",[(pyrn CMeTKH H p;eHHOCTH11

7603 BnTpeurntt HeKacosH TpaHccpepn Me)!(p;y oTqeTHH rpyntt "CMeTKH 3a cpep;crna OT EsponeHCKHJI Cbl03" 11 ",[(pyrn

CMeTKH H ti:eHHOCTH 11

7609 KopeKTHB 3a KanHTan11311paHH aKTHBH s oHeTHa rpyna ",[(pyrn CMeTKH 11 p;eHHOCTH"

761 IlpeXBbpJieun 3KTUBU u D3CUBH OT/KbM 610tJ.IKCTHH oprauU33UUU OT DOtJ.CCKTOp "U:enTp3JIHO ynp3BJienue" 7612 DpexsbpJieHH HeqrnHaHCOBH AbJirOTpaiiHH aKTHBH oTIKbM 6IOti:)!(eTHH opraHH3aUHH

OT nop;ceKTOp "UeHTpanHo ynpasnemi:e"

I 6 11 TT " 7613 DpexsbpneHH MaTepHaJIHH 3anacn OT Kl>M IOtJ;)!(eTHH opraHH3aUHH OT nop;ceKTOp u,eHTpaJIHO ynpasneHHe

- 20 / 23 -

7614 IlpeXB'bpJieHH qmHaHCOBH aKTHBH (rrpHXOJJ:HO-pa3XOJJ:HH IT03HUHH) OT/ K'bM 6JOJJ:)l(eTHH opraHH3aUHH

OT ITOJJ:CeKTOp "QeHTpaJIHO yrrpaBJieHtte"

7615 IlpeXB'bpJieHH qmHaHCOBH aKTHBH (<l>11HaHCHpam11 fl03HUHH) OT/ K'bM 6JOJJ:)l(eTHH opraHll3aUHH OT

ITOJJ:CeKTOp "QeHTpanHO yrrpaBJieHHe"

7617 IlpeXB'bpJieHH rraCHBH (npHXOJJ:HO-pa3XOJJ:HH IT03HUHH) OT/ K'bM 6IOJJ:)l(eTHH opraHH3aU,HH OT

ITOJJ:CeKTOp "U,eHTpanHO ynpaBJieHHe"

7618 IlpeXBbpJJeHH naCHBH (qmHaHCHpa11111 IT03HUHH) OT/ K'bM 6JOJJ:)l(eTHH opraHH3aUHH OT ITOJJ:CeKTOp

"QeHTpaJIHO yrrpaBJieHHe"

764 IlpeXBbpJieuu aKTUBU u naCHBU OT/K'bM 061.QUHU

7642 IlpeXB'bpJieHH He<l>HHaHCOBH JJ:'bJiroTpaliHH aKTJ1BH OT/ K'bM o6W,lfHH

7643 IlpeXB'bpJJeHH MaTepHaJIHH 3anac11 OT/ K'bM o6W,HHH

7644 IlpeXB'bpJieHH <P11HaHCOBH aKTHBH (np11XOJJ:HO-pa3XOJJ:HH IT03HU.HH) OT/ K'bM o6w,HHH

7645 IlpeXB'bpJieHH <PttHaHCOBH aKTHBH (<l>HHaHCHpaLUH fl03HU.H11) OT/ K'bM 06LU11Hl1

7647 IlpexBopnett11 nac11e11 (rrpHXOJJ:Ho-pa3xo11:H11 no311u,tt11) oTI K'hM 06m11HH

7648 IlpexBopneHH nac11e11 (<l>11ttattc11pam11 no311u1111) oTI K'hM 06m1rnH

765 IlpeXBbpJieHU aKTUBU u naCUBU OT/KbM couuanuoocurypuTeJIHU clJOH)lOBe

7652 IlpeXB'bpJieHH tte<P11ttaHCOBH JJ:'bJiroTpaliHH aKTl1Bl1 OT/ K'bM COUHaJIHOOCHrypHTeJIHH <PoHJJ:OBe

7653 IlpeXB'bpJieHH MaTepHaJIHH 3anacH OT/ K'bM COU.HaJIHOOCHryp11TeJIHH <PoHJJ:OBe

7654 IlpeXB'bpJieHH <PttHaHCOBH aKTHBH (np11XOJJ:HO-pa3XO.[\HH fl03Hl\HH) OT/ K'bM COLl,HaJIHOOCl1ryp11TeJIHH <Pott.nose

7655 IlpeXB'bpJieHH <P11ttaHCOBH aKTHBH (<l>11HaHC.Hpam.11 IT03HUHH) OT/ K'bM COU.HaJIHOOCl1ryp11TeJIHl1 <Pott.nose

7657 IlpexBopneHH nac11e11 (rrp11xo.ntto-pa3xo.ntt11 no3HU.HH) oTI K'hM cou11anHooc11ryp11TeJIHH <Pott,noBe

7658 IlpeXB'bpJieHH naCHBH ( <PttttaHC.Hpa11111 IT03HLl,HH) OT/ K'bM COLl,HaJIHOOCHryp.HTeJIHH <PoHJJ:OBe

767 IlpeXBbpJieHH aKTHBU H naCUBU OT/K'bM Jlpyru npe)lnpHHTUH OT ceKTOp ")1,bp~aBHO ynpaBJieuue" 7672 IlpeXB'bpJieHH tte<P11ttaHCOBH .[\'bJiroTpaiiHH aKTl1Bl1 OT/ K'bM .npyrn npe.nrrpID!THJI OT

768

ceKTOp ".il:op)l(aBHO ynpaBnett.11e"

7673 IlpexBopneH11 MaTep11antt11 3anac11 oTI K'hM .npyrn npe.nnpID!rnR OT ceKTOp ".il:op)l(aBHO ynpaenett11e"

7674 IlpeXB'bpJieHH <l>11HaHCOBl1 aKTJ1Bl1 (rrp11XOJJ:HO-pa3XO.[\Hl1 I103HUHH) OT/ K'bM .npyrn

npe.nnpID!THR OT ceKTOp ".il:op)l(aBHO ynpaeneH11e"

7675 IlpexBopneHH <P11Hattcoe11 aKrnB11 (<l>11ttaHc11pam.11 no3.11111111) oTI K'hM .npyrn

rrpe.nnpID!TIDI OT ceKTop ".il:op)l(aBHO ynpasneHtte"

7677 IlpeXB'bpJieHH nac11e11 (rrpHXO.[\HO-pa3XO.[\HH I103HUHH) OT/ K'bM .npyrn npe.nrrpHRTIDI OT

ceKTop ".il:op)l(aBHO ynpaenetttte"

7678 IlpexBopneHH naCHBH (<l>ttHaHc11pa11111 no311u,1111) oTI K'hM .npyrn npe.nnpHRTIDI OT

ceKTOp ".il:op)l(aBHO ynpaBJJeHHe"

Ilpunucauu TpaucclJepu Me~y 6t0)l~eTu11 oprauu3auuu 11 Jlpyru npe)lnpuHTHH OT ceKTop ")1,bp~asuo ynpasneu11e"

7682 Ilp11nttcaH11 TPaHc<PepH oTh a 6JO.n)l(eTHH opraHmau11H OT no.nceKTop "U,eHTPaJIHO yrrpasneHtte"

7684 Ilpttn11catt11 TPaHc<l>epH oT/Ja o6LUHHH

7685 IlpHITHCaHH TpaHc<l>epH OTha COUHaJIHOOCHrypHTeJIHH <l>oH.nose

7689 IlpHITHCaHH TpaHc<l>epH OTh a .npyrn npe.nrrp11RTIDI OT ceKTOp ".il:op)l(aBHO ynpaeneH11e"

769 IlpeXBbpJieuu o6oco6euu aKTUBll u naCHBH Me~y 6JO)l~eTHH opraHH33QHll H Jlpyru ceKTOpH ua UKOHOMUKaTa

7692 IlpexB'bpJieHH He<P11HaHCOBH JJ:'bJJroTpaliHH aKTHBH OT/ K'bM .npyrn ceKTOpH Ha HKOHOMHKaTa

7693 IlpeXB'bpJieHH MaTepHaJIHH 3anac11 OT/ KbM .npyrn ceKTOpH Ha HKOHOMHKaTa

7694 IlpeXB'bpJieHH <P11HaHCOBH aKT11Bl1 (npHXOJJ:HO-pa3XO.[\Hl1 fl03HU1111) OTI K'bM .npyrn ceKTOpH Ha HKOHOMHKaTa

7695 IlpeXB'bpJieHH <l>ttHaHCOBH aKTHBH (<l>11HaHc11pam.11 fl03HU.HH) OT/ K'bM .npyrn ceKTOpH Ha HKOHOMHKaTa

7697 IlpeXB'bpJieHH naC.HBH (npHXO.[\HO-pa3XOJJ:HH I103HUHH) OT/ K'bM .npyrn ceKTOpH Ha HKOHOMHKaTa

7698 IlpeXB'bpJieHH nac.HBH (<l>.11HaHc11pa111.11 fl03HLl,HH) OT/ K'bM .npyrn ceKTOpH Ha HKOHOMHKaTa

7699 Ilp.11.no6.11rnhaKpHTO .[\JIJIOBO y<Jacrne OT peopraHH3HpaHe Ha 6JO,n)l(eTHH opraHH3aU,HH

78 Ysenuqeuue/uaManeuue ua ueTHHTe aKTHBH OT npeoueuKa

780 Ysenuqeuue/uaManeuue ua ueTHHTe aKTHBH OT npeoueuKa

780 I Ilpeou,eHKH Ha He<P11HaHcos11 JJ:'bJiroTPaHHH aKTHBH

7802 Ilpeou.eHKH Ha MaTep11anH11 1anac11

7803 Ilpeou.eHKH Ha <1>1-rnaHCOBH aKTHBH (npHXO.[\HO-pa3XO.[\HH fl03.HLl,HH)

7804 Ilpeou.eHKH Ha <l>HHaHCOBH aKTHBH (qmHaHc.11paw,11 fl03HU.11H)

7807 Ilpeou.eHKH Ha rraCHBH (npHXO.[\HO-pa3XO.[\HH I103HLl,HH)

7808 Ilpeou.eHKH Ha nac.HBH (<l>11HaHCHpa11111 fl03HLl,HH)

79 Ysenuqeuue ua ueTuun aKTHBH OT .npyru C'h6HTHH

- 21 / 23 -

790 0Tnucauu 33Jl'bJl'.lKCHHH K'bM 6IOJl'.lKCTHH opraHU33QHH

7901 Onrncam1 Ja.U'bJDKeHIDI (rrpHXO.UHo-pa3XO.UHH rro3HUHH) K'bM 6!0.ll)l(eTHH opraHH3aUHH

OT rro.uceKTop "U:ettTpanHo yrrpasneH11e"

7902 0TITHCaHH 3a,ll'bJI)l(eHml ( <jmHaHCHpamH IT03lll\llll) K'bM 6!0,ll)l(eTHll oprattH3aU,HH OT

rro.uceKTop "U,ettTpanHo yrrpasneH11e"

7903 0TITHCaHH 3a,ll'bJI)l(eHIDI (rrpHXO,llHO-pa3XO.UHll IT03l1Ullll) K'bM o6ru.HHH

7904 0TITHCaHH 3a,ll'bJI)l(eHml ( qmttaHCHpamH IT03HUllll) K'bM o6ru.HHH

7905 0TITHCaHH 3a,ll'bJI)l(eHml (rrpHXO,llHO-pa3XO.llHll II03HUHH) K'bM COU,llaJIHOOCHrypHTeJIHH <jJOH.llOBe

7906 0TITHCaHH 3a,ll'bJI)l(emrn ( qmHaHCHpamH IT03HUHH) K'bM COUllaJIHOOCHrypHTeJIHH <jJOH,llOBe

791 0TDHC3HH 33Jl'bJl'.lKCHHH K'bM Jlpyru JIHlla

7911 0TITHCaHH 3a,ll'bJI)l(eHHJI (rrpHXO.llHO-pa3XO,llHll IT03lll\HH) K'bM .upyrn rrpe.urrpIDlnUI OT

ceKTOp ".D:op)l(aBHO yrrpaBJieHHe"

7912 Orn11caHH 3a.U'hJI)l(eHIDI ( qmHattc11pam11 rro3HUHH) K'bM .upyrn rrpe.urrpIDITIDI OT ceKTOp

".D:op)l(aBHO yrrpasJieHHe"

7915 Orn11.caH11. 3a.U'bJI)l(eHH.H (rrpHXO.UHO-pa3XO.UHH rro311u,11.11.) K'bM .upyrn MeCTHH JIHua

7916 OrnHcaHH 3a.U'bJI)l(eHH.H ( qmHaHc11pam11 rro3HUHH) K'bM .upyrn MeCTHH n11ua

7917 Orn11caHH 3a,ll'bJDKeHIDI (rrpHXO.UHo-pa3xo.utt11 rro311u11.11) K'bM 'lY)l(.lleCTpaHHH n11ua

7918 Orn11caH11 3a,ll'bJI)l(eHIDI ( <ji11Hattc11pam11 rro311u11.11.) K'bM -qy)l(,lleCTPaHHH JI Hua

792 IlpHXOlJ.H OT KOHIJ>HcKyBaHU 3KTHBH

7922 KoHcpHcKysaHH .ll'hJirOTpailHH aKTHBH

7923 KoHcpHcKysaHH MaTep11antt11 3arrac11

7924 Kottcp11.ceysaHH cp11HaHCOBH aKTHBH (rrpHXO.UHO-pa3XO.UHH rro311u11.11)

7925 KottcpHcKysaHH cp11HaHcos11 aKTHBH (qmttattc11pam11 rro311u1111)

7926 KoHcpHcKysaHH rrapH'lHH cpe.ucrna

799 YBeJIH'ICHHe ua HCTHUTe aKTHBH OT tJ.pyru C'b6HTHH

7992 Ysenw:ieHHe Ha ttecp11ttattcos11 .ll'hJiroTpai!H11 aKTHBH OT .upyrn co6HTIDI

7993 Ysenw-1eH11e Ha MaTep11antt11 3arrac11 OT .upyrn co6HTIDI

7994 YseJIH'leHHe Ha Q>11ttaHcos11 aKTHBH (rrp11xo.utto-pa3xo.utt11 rro311u1111) OT .upyrn co6HTIDI

7995 YsenH'leHHe Ha cp11ttaHCOBH aKTHBH (cp11ttaHc11pam11 rro311u1111) OT .upyrn co6HTIDI

7996 YseJIH'.JeHHe Ha rrapH'lHH cpe.ucrna OT .upyrn co6HTH.H

7997 HaManeHHe Ha rracHBH (rrpHXO.UHo-pa3xo.utt11 rro3HL\HH) OT .upyrn cb6HTHJI

7998 HaManeH11e Ha rrac11s11 (cp11ttaHc11pam11 rro311u1111) OT .upyrn co6HTH.H

PA3.ll,EJI 9 - 3A.ll,liAJIAHCOBH CMETKH

91 qy'.lKJln lJ.'bJlrOTpaiiuu aKTHBH, MaTepuaJIHH Janacu u cJiuuacosu aKTHBH

911 qy'.lKJlH lJ.'bJlroTpaiiuu aKTHBH

9110 qy)l(.llll. ,ll'bJiroTpailHH aKTHBH

912 qy'.lKJln MaTepuaJIHH Janacu

9120 qy)l(.llH MaTepHanHH 3arrac11 3a coxpatteHHe, pa3rrpe.uenett11.e H yrrpasneHHe

913 qy'.lKJlH cJiuuaHCOBH aKTHBH

9130 qy)l(.llll cpttHaHCOBll aKTHBH 3a C'bXpaHeHHe, pa3rrpe.ueJieHHe ll yrrpaBJieHHe

92 .ll,e6nTopu H KpetJ.HTOpH no ycJIOBHH BJeMaHHH " 33lJ.'bJl'.lKCHHH

920 IloeTn aura'.lKHMeHTH 1a pa3xot1.n, ueycsoeuu u aicyMyJ111pauu cpetJ.CTBa Ja 6'bt1.emu 1at1.'bJ1'.lKeuuu

9200 IloeTH aHra)l(HMeHTH 3a pa3XO,llH - HaJIWIHOCTll

9208 HeycsoeHH cyMH OT cpe.ucrna 3a 6e3orracHOCT 11 coxpaH.HsaHe Ha pa.u11oaKTHBHH

OTITa.U'bUH ll 3a ll3Be)l(,llatte Ha .H,llpeHH C'bOp'b)l(eHIDI

921 IloJ1y'leuu o6eJne'leuuu

9211 3anor Ha .D:U:K (06IJ;K)

9212 ,n:pyrn 'lY)l(.llH qmttaHCOBH aKTHBH, rrpe.uocTaBeHH B 3aJIOr Ha 6!0,ll)l(eTHll opraHH3aUHH

9214 Ilony'leHH rapaHUHH H rrop'b'lHTeJICTBa

9215 06e3rre'leHH B3eMaHHJI c HIIOTeKH

9216 06e3rre'leH11. B3eMaHIDI rro pe.ua Ha oco6ett»Te 3aJI03H

922 IlpetJ.OCTaBCHH lJ.'bp'.lKaBHH (06muuCKH) rapauuuu

9221 Ilpe.uocTaBeHH .ll'bp)l(aBHH ( 06m11HCKH) rapaHUHH no 3aeMH

9222 Ilpe.uocrnBeHH .upyrn .ll'bp)l(aBHH (o6mHHCKH) rapaHUHH

923 06eJne'leHUH ua 33lJ.'bJl'.lKCHHH C'bC co6CTBCHH aKTHBH

- 22 I 23 -

9231 Ilpe.uocTaBeHl1 .1l'bJJrOTpai1Hl1 aKTl1BH 11 MaTepmUIHl1 3anac11 B 3anor 11 11noTeKa

9233 06e3nelfeH11 3a.U'bJDKemu1 no pe.ua Ha oco6eH11Te 3ano311

928 ,ll.pyru )J,e6HTOpH no ycJIOBHH B3eMaHHH

9289 )J,pyrn .ue611Top11 no ycnOBHH B3eMaHHJI

929 ,ll.pyru Kpe)J.HTOpH no ycJIOBHH 3a.1lhJI)KeHHH

9295 AKnoepcKH pa311eT11 3a neHCl10HHl1 3a.U'bn)f(eHl1JI

9299 )J,pyrn Kpe.u11Top11 no ycnOBHl1 3a.U'bn)f(eHl1JI

98 blO.ll)KeTHH nOK333TeJIH

980 IloeTH 3Hra)KHMeHTH 33 p33X0.1lH - nOTOIJ,11

9800 8'b3Hl1KHaJil1 aHra)f(HMeHTH 3a pa3X0.1ll1

9801 Bn3Hl1KHaJIH aHra)f(11MeHrn 3a pa3xo.u11 c He3a6aBHa peanmaum1

9803 Pean11311paH11 aHra)f(HMeHTH 3a pa3xo.u11 11pe3 nnamaHe/ s'b3HHKBaHe Ha 3a.1l'b~eH11e

9804 BnTpeIIIHl1 TpaHccjJep11 Ha noern aHra)f(HMeHrn 3a pa3xo.u11

9805 ITpexsnpneHH aHra)f(HMeHrn 3a pa3xo.u11 oT/K'bM .upyrn 610.u)f(eTHH opraHmau.1111

9806 IlpeXB'bpneHH aHra)f(l1MeHTH 3a pa3X0.1lH OT/K'bM .upyrn npe.urrp11JITl1JI

9808 KopeKu.1111 s o6eMa!CTOHHocrra Ha noernTe aHra)f(HMeHrn 3a pa3xo.u11

9809 AHym1paHe (KaHuen11paHe) Ha noern aHra)f(11MeHT11 3a pa3xo.u11

986 HoBu 33.1lhJI)KeuuH 33 p33X0.1lH - noTou,u

9860 Bn3HHKHan11 HOBl1 3a.1l'hJJ)f(eH11JI 3a pa3xo.u11

99 ,ll.pyru 33.1l63JI3HCOBH 3KTHBH H n3CHBH H KOpecnOH.1lHP31.QH 33.1l63JI3HCOBH CMeTKH

990 AKTHBH B ynoTpe63, H3nHC3HH K3TO p33X0.1l

9909 AKTHBl1 B ynoTpe6a, l13Ill1CaHH KaTO pa3X0.1l

991 CT3THCTHK3 3a npocpoqeuu B3eMaHHH

9911 Ilpocpo11eHH rry6nH'lHl1 .ll'bp)f(aBHH B3eMaHH.!I

9912 ITpocpo11eH11 rry6JIH'lHH 06m11HCK11 B3eMaHl1JI

9913 Ilpocpo11eHH B3eMaHl1JI OT Kn11eHrn

9914 Ilpocpo11eH11 B3eMaHl1JI OT np11sarn3au11JI

9915 Ilpocpo11eHH B3eMaHl1JI OT KOHU.eCHl1 H HaeMH

9916 Ilpocpo11eH11 s3eMaH11.11 OT 6eHecjJ11u.11eHrn 3a B'b3CTaHOB.sIBaHe Ha cpe.ucrna OT EsponeiiCKHJI C'bl03

9917 Ilpocpo11eHH B3eMaHl1JI OT 6eHecjJ11u.11eHrn 3a B'b3CTaHOB.sIBaHe Ha cpe.ucrna OT .upyrn .1lOHOp11

9918 Ilpocpo11em1 B3eMaH11.11 OT 3aeMw

9919 )J,pyrn npocpo11eH11 B3eMaH11.11

992 CT3THCTHK3 33 npocpoqeuu 33.1lhJI)KeHHH

9921 Ilpocpo11eH11 3a.1l'b~eHl1JI no Ha.UBHeceHH rry6nH'lHH .1l'bp)f(aBHl1 11 06m11HCKH B3eMaHl1JI

9922 ITpocpo11eH11 3a,n'bJI)f(eHWJI 3a BHaC.sIHe Ha ,naH'bU.11, BHOCKH, TaKCH 11 a,nMHHl1CTpaTHBHH caHKU.HH

9923 Ilpocpo'leHH 3a.1lbJI)f(eHl1J! KbM .1lOCTaB'l11U.11

9924 Ilpocpo11eH11 3a,n'bn)f(eH11JI K'bM nepcoHana

9925 ITpocpo11em1 3a.1lbn)f(eHl1.ll 3a neHCHl1, CT11neH.1ll1H, IlOMOll.\11 H .upyrn Terym11 H KanHTaJIOBH TpaHccjJepw K'bM

.llOMaKHHCTBa

9926 ITpocpo11eHw 3a.1lb~eHwJI 3a cy6c11.n1111 11 .npyrn Terymw 11 KanwTanos11 TpaHccjJep11 KbM npe.nnp11JIT11JI

9928 Ilpocpo11eH11 3a,nbn)f(eHw.11 no 3aeMw

9929 )J,pyrn rrpocpo11eH11 3a,n'bJI)f(eH11.ff

994 CT3THCTHK3 33 cj11rn3ucup3ue ua pa3X0.1lH 33 cMeTKa ua 6euecjrnu,11eHTH, EBponeiicKHH Chl03 u .1lpyru .1lOHop11

9940 He.norrycT11M11 pa3xo.n11 3a cMeTKa Ha 6eHeqmu11eHTa

994 I <1>11HaHrnpaHe Ha pa3xo.n11 3a cMeTKa Ha Hau110HanHo cncjJ11HaHcwpaHe

9944 <1>11HaHc11paHe Ha pa3xo.u11 3a cMeTKa Ha cpe.ncrna OT EsponeiicKH» C'bl03

9945 <1>11HaHc11paHe Ha pa3xo.n11 3a cMeTKa Ha cpe.ncrna OT Me)f(.nyHapo.nHw opraHmau.1111

9946 <1>11HaHc11paHe Ha pa3X0.1ll1 3a CMeTKa Ha cpe.ncrna OT .npyrn .1l'bp)f(aBl1

9947 <1>11HaHc11paHe Ha pa3X0.1ll1 3a CMeTKa Ha .npyrn .1lOHOp11 OT qy)f(611Ha

9948 <1>11HaHCHpaHe Ha pa3X0.1ll1 3a CMeTKa Ha .npyrn .1lOHOp11 OT CTpaHaTa

9949 <1>11HaHcwpaHe Ha pa3xo.u11 3a cMeTKa Ha 6eHecjJm.111eHTa

997 ,ll.pyru 33.1l63JI3HCOBH 3KTHBH If n3CHBH

9978 )J,pyrn 3a,n6anaHCOBl1 aKTHBl1

9979 )J,pyrn 3a,n6anaHCOBl1 naCHBl1

998 Kopecnou.nupamu 3a.1l63JiaucoBu CMeTKH

9981 KopecrroH,n11pama CMeTKa 3a 3a,n6anaHCOBH aKrns11

- 23 I 23 -

9989 KopecrroH.11.Hparu;a CMeTKa Ja Ja)l.6anattcosH rracHBH

·~~-~-':qt=======0=6=11'=H=H=A==C=H=n=H=C=T=P=A======== m [8Jyn. " Ci.1MeOH Bem1K11" NQ 33 V(086) 82 42 43 <llaKC:(086) 82 33 431

7500 C11n11CTpa E-mail: mayor@silistra .bg

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Mamepua.nHu aKmueu HCC 38 HeMamepua.nHu db.n2ompazmu aKmueu.

)l,bnroTpaHHH MaTepuanHH aKTHBH CornacHo T. 2 OT CC 16 .n:onroTpaiiHHTe MaTepHanHH aKTHBH ca ycTaHOBHMH

HeqmHaHCOBH pecypcH, rrpH.n:o6HTH H rrpHTe:>KaBaHH OT rrpe.n:rrpH51THeTO, KOHTO:

a) HMaT HaTypanHo-BemecTBeHa cpopMa;

6) ce H3IIOJI3BaT 3a rrpOH3BO.IJ:CTBOTO HiMJIH .IJ:OCTaBKaTa/rrpo.n:a:>K6aTa Ha aKTHBH

HJIH ycnyrtt, 3a OT.IJ:aBaHe rro.n: HaeM, 3a a.n:MHHHCTpaTHBHH HJIH 3a .n:pyrH u:enH;

B) ce oqaKBa .n:a 60.n:aT H3IIOJI3BaHH rrpe3 IIOBeqe OT e.n:HH oTqeTeH rrepHO.IJ:.

ITpH H3rOTB51He Ha aMopTH3aU:HOHHH51 rrnaH IIIpHrro:>KeHHe 11 Ha .n:onroTPaMHHTe

MaTepttanHH aKTHBH, o6rn:HHa CI1Jll1CTP A H pa3rrope.n:ttTerrHTe M: B cttcTeMaTa ce

coo6pa351BaT ocBeH c orrpe.n:eneHH51Ta, .n:a.n:eHH B CC 16 /(b.n2ompazmu Mamepua.nHu aKmueu H c IIOKa3aTeJIHTe ycTaHOBHMOCT, rrpHTe:>KaHHe, HKOHOMHqecKa H3ro.n:a H

6anaHCOBa CTOMHOCT.

y CTaHOBHMOCT e B'b3MO:>KHOCT 3a orrpe.n:err51He Ha Bpo3KaTa Me:>K.n:y KOHKpeTeH

.IJ:'bJirOTpaeH MaTepHaneH aKTHB H qeprreHeTO Ha HKOHOMHqecKaTa H3ro.n:a OT Hero.

QqaKBaHaTa HKOHOMHqecKa H3ro.n:a MO:>Ke .n:a rrpOH3THqa OT KOM6HHHpaHOTO .n:eii:CTBHe

Ha rpyrra aKTHBH, rrpH KOeTO H3rO.IJ:HTe He MOraT .n:a ce pa3rpaHHqaT ITO KOHKpeTHH

aKTHBH. B T03H cnyqaii: .n:onroTPaMHH51T MaTepHaneH aKTHB ce orrpe.n:en51

(tt.n:eHTH<PHU:Hpa) B'b3 OCHOBa Ha: rrpHTe:>KaBaHHTe OT 610.n::>KeTHaTa opraHH3aU:H51 rrpaBa

Bopxy aKTHBa OT.IJ:eJIHO OT .n:pyrHTe aKTHBH; B'b3MO:>KHOCTTa aKTHB'bT .n:a ce H3Be.n:e OT

610.n::>KeTHaTa opraHH3aU:H51 OT.IJ:eJIHO OT .n:pyrHTe aKTHBH.

IlpuTeJKaHue e rrpaBOTO Ha 610.n::>KeTHaTa opraHH3aU:H51 .n:a rron~aBa oqaKBaHHTe

HKOHOMHqecKH H3rO.IJ:H OT .IJ:'bJirOTPaMHH51 MaTepHaneH aKTHB, KOeTO rrpOH3THqa OT:

rrptt.n:o6HTHTe OT o6rn:HHaTa C'hrrraCHO .n:eii:CTBamoTO 3aKOHO.IJ:aTeJICTBO rrpaBa Bopxy

aKTHBa; B'b3MO)l(HOCTTa Ha o6mttHaTa .n:a orpaHHqH .IJ:OCT'bJia Ha .n:pyrH .n:o

HKOHOMHqecKHTe H3rO.IJ:H OT aKTHBa.

llKOHOMH'leCKa H3ro;:i;a e IIOCTHraHe (rrp5IKO HJIH KOCBeHO) B xo.n:a Ha ynoTpe6aTa

Ha .ll:'hJirOTPaMHH51 MaTepttaneH aKTHB Ha: yBenHqeHHe Ha npHXO.IJ:HTe; HaManeHHe Ha

pa3XO.IJ:HTe.

1

l>aJiaHCOBa CTOHHOCT - cyMaTa, c K051TO e,n:MH aKTMB ce rrpM3HaBa BbB

qmHaHCOBM51 OTqeT, cne,n: KaTO ce rrpMcrra,n:HaT BCMqKM HaTpyrraHM 3a Hero aMOpTM3aU:MM

M ce KOpMrMpa CbC 3ary6MTe OT 06e3u;eHKaTa MM Mc M3BbpIIIeHMTe rrpeou:eHKM.

B CbOTBeTCTBMe c M3MCKBaHM51Ta Ha T. 3.1 OT CC 16 Om1lumaHe Ha

aMopmU3aiJUU o6rn:MHa CHJilICTP A rrpM3HaBa M oTqMTa e,n:MH aKTMB KaTo ,n:onroTpaeH

MaTepManeH aKTMB, Kora TO:

a) 0Tr0Bap51 Ha orrpe,n:eneHMeTo 3a ,n:onrorpaeH MaTepManeH aKTMB;

6) CTOHHOCTTa Ha aKTMBa MO)l(e Ha,n:e)l(JJ:HO ,n:a ce M3qMCnM;

B) o6rn:MHaTa oqaKBa ,n:a rronyqM MKOHOMMqecKM M3rO,n:M, CBnp3aHM c aKTMBa.

,[(onroTpaHHMTe MaTepManHM aKTMBM, KOMTO ce C'bCT051T OT pa3rpaHMqMMM

C'bCTaBHM qacTM, OTrOBap51IIJ:M IIOOT,n:enHO Ha KpMTepMMTe 3a ,n:'hnrorpaeH MaTepManeH

aKTMB, MoraT ,n:a 60,n:aT pa3,n:eneHM Ha CBOMTe CbCTaBHM qacTM M BC51Ka qacT ,n:a ce

TpeTMpa KaTo caMOCT051TeneH aKTMB (T. 3.2 OT CC 16). ToBa e Heo6xo,n:MMO, KoraTo

CbCTaBHMTe aKTMBM MMaT pa3nMqHM rrone3HM cpOKOBe Ha ro,n:HOCT MilM no pa3nMqeH

HaqMH OCMryp51BaT MKOHOMMqecKa M3ro,n:a 3a 610,n:)l(eTHaTa opraHM3aU:M51.

HeMaTepuaJiuu ti:'hJiroTpauuu aKTHBH 1.2. CornacHo T. 2 OT CC 38 ueMaTepuaJIHHTe tJ:'hJiroTpauuu aKTHBH ca

ycTaHOBMMM HeqmHaHCOBM pecypcM, rrpM,n:o6MTM M KOHTpOnMpaHM OT o6rn:MHaTa, KOMTO:

- H51MaT <l>M3MqecKa cy6cTaHU:M51 (BbIIpeKM qe MOraT ,n:a ce CbJJ:bp)l(aT BbB

qm3MqecKa cy6cTaHU:M51, MilM HOCMTen51T MM MO)l(e ,n:a MMa <l>M3MqecKa cy6cTaHU:M5I);

- ca enc corn:ecTBeHo 3HaqeHMe rrpM T51XHaTa yrroTpe6a;

- M OT M3IIOil3BaHeTO MM ce oqaKBa MKOHOMMqecKa M3ro,n:a.

CornacHo 3.1 OT CC 38 HeMamepuaJZHU ObJ12ompaimu aKmueu, e,n:MH aKTMB ce

rrpM3Hasa M ce oTqMTa KaTo HeMaTepManeH ,n:onroTpaeH aKTMB, KoraTo:

a) oTroBap51 Ha orrpe,n:eneHMeTo 3a HeMaTepManeH aKTMB;

6) rrpM rrpM,n:ofornaHeTo MY MO)l(e Ha,n:e)l(,n:Ho ,n:a ce ou:eHM;

B) OT M3IIOil3BaHeTO Ha aKTMBa ce oqaKBaT MKOHOMMqecKM M3rO,n:M, JJ:OKa3aHM

enc:

- HanMqMe MilM rrnaH 3a Ha6aB51He Ha JJ:OCTaTbqHo pecypcM, II03BOil51Barn:M Ha

610,n:)l(eTHaTa opraHM3aU:M51 ,n:a rronyqM oqaKBaHMTe MKOHOMMqecKM M3ro,n:M;

Bb3MO)l(HOCT ecpeKTMBHO ,n:a H3II'bilH51Ba cpyHKU:HOHanHaTa CH pon51 B

CbOTBeTCTBMe c HaMepeHHeTO Ha o6rn:nHaTa OTHOCHO yrroTpe6aTa My;

- 51CHO ,n:ecpHHHpaHa M KOHKpeTH3HpaHa TeXHHqecKa ocnrn:ecTBMMOCT.

2. KJiacmj>uQupaue ua tJ:'hJiroTpauuuTe aKTHBH ua aMopTHlnpyeMu H ueaMOpTH3HpyeMH

Bo3IIpHeTH51T rro,n:xo,n: 3a Knacn<Pnu:npaHe Ha aKTHBHTe Ha aMopTHlnpyeMH H

ueaMopTHlnpyeMu B o6rn:nHa CHJilICTPA e B CnOTBeTCTBHe c T. 9, 6yKBa ,,B" HT. 23 OT ,[(,l.(C NQ 05 OT 30.09.2016 r.

2.1 AMopTn3upyeM aKTHB e HecpuHaHCOB .n:nrrroTpaeH aKTHB, KOHTO no.n:rre)IG-I Ha

aMOpTH3aU:H51 B C'bOTBeTCTBHe c rrpHilO)l(HMaTa 3a 610,n:)l(eTHHTe opraHH3aU:HH H

2

npe,II,npn51Tll51Ta no qJI, 165, an. 1 OT 3IT<l> cqeTOBO,IJ,Ha paMKa (T. 9, 6yKBa ,,B" OT MC M! 05 OT 30.09.2016 r.).

2.2. HeaMopTH3npyeMu aKTHBH ca Te3H, Ha KOHTO He ce HaqncJI51Ba

aMopTn3aQH51 B C'bOTBeTCTBne c ,IJ,a,IJ,eHHTe YKa3aHH51 B T. 23 OT ,D)J,C N2 05 OT

30.09.2016 r., a llMeHHO:

a) 3eMn, ropn n TpaH:Hn HacmK,IJ,eHH51;

6) aKTllBll c llCTOpnqecKa ll xy,IJ,O)l(eCTBeHa CTOHHOCT (BKJIIoqnTeJIHO My3eHHll

eKcnoHaTll );

B) KHllrll B 6n6JIHOTeKHTe;

r) aKTHBH B npou;ec Ha npn,II,o6nBaHe;

,II,) npll,II,06llTll ll BpeMeHHO CoxpaH51BaHll OT 6IO,IJ,)l(eTHa opraHH3aQll51

Heq:rnHaHCOBll ,IJ,'bJirOTPaMHll aKTllBll, KOllTO nO,IJ,Jie)l(aT Ha

pa3npe,II,eJieHne/npe,II,ocTaB51He/npexBopJI51He Ha ,II,pyrn 6IO,IJ,)l(eTHH opraHn3au;nn,

BKJIIOqllTeJIHO B paMKHTe Ha nopBOCTeneHHaTa CllCTeMa;

e) npneTH OT o6rn:nHaTa 3a BpeMeHHO coxpaHeHne, ynpaBJieHne n npo,II,a)l(6a (HJIH

,II,pyra peaJIH3aQH51) Ha KOHq:rncKyBaHll, OTHeTll H H30CTaBeHll B noJI3a Ha o6rn:nHaTa

HeqmHaHCOBH ,IJ,'bJirOTpaiiHll aKTHBll, BKJIIOqHTeJIHO npll,II,06HTll OT o6rn:nHaTa TaKHBa

aKTllBll Ha HeMHll ,II,JI'b)l(Hllll;ll B npOH3BO,II,CTBOTO no HeC'bCT051TeJIHOCT;

)I() Heq:rnHaHCOBll ,IJ,'bJiroTpa:HHH aKTllBlf, KOllTO ca B npou;ec Ha pean1nau;H5I

(BKJIIQqllTeJIHO ll npH JillKBll,II,aQH51 Ha C'bOTBeTHllTe ,IJ,eHHOCTlf ll o6oco6eHlf 3BeHa);

3) TpaHHO HeynoTpe651BaHll B ,IJ,eHHOCTTa Ha 6IO,IJ,)l(eTHaTa opraHH3au;m1

HeqmHaHCOBH ,IJ,'hJiroTpaiiHH aKTHBH (3a cpoK noseqe OT e,IJ,Ha ro,IJ,HHa) npH ycJIOBHe, qe

6IO,IJ,)l(eTHaTa opraHH3aQll51 H3pHqHo rH e H,IJ,eHTll<pHu;HpaJia ll e ll3rOTBllJia peaJIHCTllqHa

o6ocHOBKa 3a TOBa. B cJiyqa:H, qe aKTllBHTe 3anoqHaT ,IJ,a ce ll3nOJI3BaT OTHOBO KaTO

Heq:rnHaHCOBlf ,IJ,'bJirOTpa:HHH aKTllBll, 3a T51X OTHOBO 3anoqBa ,IJ,a ce HaqncJI51Ba

aMOpTH3aQH51;

n) aMOPTll3HpyeMlf aKTlfBll, KOlfTO CJie,IJ, peKOHCTPYKQlf51, npeycTpOHCTBO n/HJilf

peMOHT HJilf B pe3yJITaT Ha ,II,pyrH C'b61fTlf51 ca TpaHccpopMHpaHlf B aKTlfBll c

lfCTopnqecKa H xy,IJ,O)l(eCTBeHa CTOHHOCT;

K) aKTHBH, 3a KOHTO c YKa3aHne Ha MttHHCTepcTBOTO Ha cpnHaHCHTe tt3pnqHo e

onpe,II,eJieHo ,IJ,a He ce aMopTH3HpaT, a ,IJ,a ce npttJiara caMo 06e3u;eHKa (ToBa noJIO)l(eHne

He lf3KJIIOqsa B'b3MO)l(HOCTTa 3a C'bOTBeTHHTe aKTllBll ,IJ,a ce npnJiara MO,IJ,eJI Ha

nocJie,IJ,Bama npeou;eHKa, ,IJ,OKOJIKOTO H3pttqHo He e onpe,II,eJieHo ,II,pyro c yKa3aHH51 Ha

MttHHCTepcTBOTO Ha qmHaHCHTe );

JI) Han'bJIHO aMOpTll3HpaHHTe (,IJ,o OCTaT'bqHa CTOHHOCT) aKTlfBlf, ,II,OKOJIKOTO

6anaHCOBaTa CTOHHOCT He e yBeJilfqeHa qpe3 npeo:u;eHKa Ha aKTllBa llJill He e peBll3HpaHa

B nocoKa HaMaJieHHe o:u;eHKaTa Ha 6IO,IJ,)l(eTHaTa opraHH3a:U:lf51 3a OCTaT'bqHaTa CTOHHOCT

Ha aKTHBa;

M) ,II,pyrtt HecpttHaHcoBH aKTHBH, onpe,II,eJieHH coc cTaH,II,apTttTe ttillJIH yKa3aHH51Ta

no qJI, 164, aJI. 1 ll 3 OT 3IT<l>. H) pa3nope,II,6aTa 3a TpaHHO HeynoTpe651BaHH B ,IJ,eHHOCTTa Ha 6IO,IJ,)l(eTHaTa

opraHH3a:U:ll51 HeqmHaHCOBll ,IJ,'bJirOTPaHHlf aKTlfBlf (3a cpoK OT Ha,II, e,IJ,Ha rO,IJ,llHa) ce

npttJiara If B cJiyqanTe, KoraTo o6rn:nHaTa e noJiyqttJialnptt,II,o6ttJia aKTHB 6e3B'b3Me3,IJ,HO

OT ,II,pyrtt 6IO,IJ,)l(eTHll opraHH3a:U:Hlf, KOHTO ce oqaKBa ,IJ,a 60,II,e peaJIHO ll3nOJI3BaH KaTO

aMOpTll3HpyeM aKTlfB B ,IJ,eHHOCTTa Ha 6IO,IJ,)l(eTHaTa opraHH3a:U:ll51 CJie,IJ, cpoK, He no-

3

MaJTbK OT e,n:Ha ro,n:irna OT rrptt,n:ofornaHeTO My, He3aBHCHMO qe rrpe,n:tt TOBa

rrpeXBopJIHTeJI5IT MO)Ke ,n:a e IIOJI3BaJI aKTHBa.

3. Onpe)J,eJUIHe Ha npe)J,nonaraeMHH cpoK Ha ro)J,HOCT

B o6r.u:ttHa CHJilICTP A Bo3IIptteTtt5IT rro.n:xo.n: rrptt orrpe,n:eMHeTo Ha cpoKa Ha rO)J,HOCT Ha aMOpTH3ttpyeMHTe aKTHBH e B CoOTBeTCTBHe c HaCOKJfTe, ,n:a,n:eHH B T. 3 OT

CC 4 OmIJumQHe HQ aMopmu3QlfUU HT. 30 OT ,IJ;,IJ;C M~ 05 OT 30.09.2016 r. CornacHo T. 9, 6yKsa ,,e" OT ,IJ;,IJ;C M~ 05 OT 30.09.2016 r., cpoK Ha ro,n:HocT e

rreptto,n:oT, rrpe3 KOHTO ce rrpe,n:rronara, qe aMopTtt3ttpyeMH5IT aKTHB r.u:e 60.n:e H3IIOJI3BaH

mm KOJIHqecTBOTO rrpo,n:yKQH51, ycnyrtt HJIH .n:pynr H3MepttMH HKOHOMHqecKH H3rO,n:H,

KOHTO ce oqaKBa .n:a 60,n:aT IIOJiycieHH OT H3IIOJI3BaHeTO Ha aMOpTH3ttpyeMH51 aKTHB.

HacoKttTe, ,n:a,n:eHH B T. 3 OT CC 4 OmIJumQHe HQ aMopmu3QlfUU BKmoqsaT

OT,n:eJIHH cpaKTOptt, KOHTO ca Col.l(eCTBeHH rrptt cptt3HqecKOTO ll3HOCBaHe HJIH MOpaJIHOTO

OCTap51BaHe, Ha aMOpTH3ttpyeMH51 aKTHB, KaKTO H rrptt orpaHttqeHH51 Bopxy HeroBOTO

IIOJI3BaHe (rrpaBHH, cpaKTHqeclill), c KOHTO 061.I.1J·1HaTa ce Coo6pa351Ba rrptt orrpe,n:eJI51He Ha

cpoKa Ha ro,n:HOCT Ha aMOpTH3ttpyeMHTe aKTHBH:

a) rrpe.n:rronaraeMoTo cptt3ttqecKo H3HOCBaHe BKJIIOqsa:

- rapaHQHOHHH51 cpoK;

- CTerreHTa Ha H3IIOJI3BaHe Ha Bo3MO)KHOCTHTe (HaTOBapBaHeTO) Ha aKTHBa;

- ycJIOBH51Ta, rrptt KOHTO r.u:e ce IIOJI3Ba aKTHBoT;

- rrpe,n:ocTaBeHaTa ttH<PopMaQH51 OT rrpe.n:rrptt5ITHeTo rrpoH3BO.lJ:HTeJI 3a cpoKa Ha

6e3aBapHHHOTO IIOJI3BaHe Ha aKTHBa B 3aBHCHMOCT OT ycJIOBH51Ta Ha IIOJI3BaHeTO ll

HaTOBapBaHeTO My;

- Bo3MO)KHOCTTa Ha rrpe,n:rrpH5ITHeTO .n:a li3Bopnrna HKOHOMHqecKH o60CHOBaHH

pa3XO,n:H 3a IIOMop)KaHe Ha cpH3JiqecKOTO CoCT05IHHe Ha aKTHBa HJIH Bo3MO)KHOCTTa 3a

CKJIIOqBaHe Ha .n:oroBoptt 3a rro.n:.n:po)l(Ka Ha aKTHBa OT ,n:pyrH rrpe.n:rrptt51Ttt5I;

- o6Bop3aHOCTTa Ha yrroTpe6aTa Ha aKTHBa c ,n:pyrtt aKTHBH B rrpe,n:rrptt5ITHeTo; B

T03ll cnyqali e Bo3MO)KH0 cpOKoT Ha ro,n:HOCT Ha aKTHBa .n:a 3aBHCH OT cpoKa Ha ro,n:HOCT

Ha o6Bop3aHttTe c HeroBaTa yrroTpe6a ,n:pyrtt aKTHBtt;

- eKcrrepTHHTe MHeHtt5I;

- HaJittqtteTo Ha ,n:oroBop 3a rro,n:M51Ha Ha aKTHBa cne.n: tt3TttqaHeTo Ha orrpe.n:eneH

cpoK, OT KOHTO rrpe.n:rrptt5ITHeTO CM51Ta .n:a ce Bo3IIOJI3Ba;

- HaTpyrraHH51 B rrpe.n:rrptt5ITHeTO OIIHT B IIOJI3BaHeTO Ha rro.n:o6eH BR.LI: aKTHBH ll

,n:p.;

6) rrpe,n:rronaraeMOTO MOpaJIHO OCTap51BaHe BKJIIOqsa:

- IIJiaHOBeTe, rrptteTH OT rrpe,n:rrptt5ITHeTo, 3a rroeTaIIHO HJIH Q51JIOCTHO o6HOBJieHtte,

rrpeKpaT51BaHe HJIH rrpoM51Ha Ha ,n:oceranrnaTa MY ,n:eH:HocT;

- Bep05ITHOCTTa Ha IIa3apa ,n:a ce II051Bll ycoBopIIIeHCTBaH BapttaHT Ha aKTHBa,

KOHTO HKOHOMttqecKH ,n:a e IIO-H3ro,n:eH 3a yrroTpe6a B ,n:eHHOCTTa Ha rrpe.n:rrptt51THeTo;

- MOpaJIHOTO OCTap51BaHe Ha IIOJI3BaHaTa B rrpe,n:rrptt5ITHeTO TeXHOJIOrtt51;

- rrporH03HpaHttTe rrpoMeHH B IIa3apHOTO ThpCeHe Ha rrpott3Be)K,n:aHHTe OT

rrpe,n:rrptt51TtteTo rrpo,n:yKTH tt ycnyrtt qpe3 aKTttsa;

- Bo3MO)KHOCTTa aKTHBoT ,n:a ce IIOJI3Ba li 3a .n:pyrtt, pa3JIHqHH OT Te3H rrpH

3aKyrrysaHeTo MY Qentt;

4

- nporH03MTe Ha cneuwanMCTM 3a MOpanHOTO OCTap51BaHe Ha aKTMBa M .n:p.;

B) orpaHwqeHM51Ta Bopxy nOJI3BaHeTO Ha aKTMBa - npaBHM, cpaKTMqecKM M .n:p.

CorJiacHo .n:a.n:eHMTe yKa3aHM51 B T.T. 30-35 OT MC M~ 05 OT 30.09.2016 r. Ha

MttHMCTepcTBOTO Ha cpHHaHCMTe, o6rn:wHaTa KaTo nopBocTeneHeH pa3nope.n:wTeJI c

610.n:)l(eT npw yTBop.n:eH B cqeTOBO.[(HaTa noJIMTMKa CTOHHOCTeH npar Ha corn:ecTBeHOCT

Ha .[('bJirOTpaiiHMTe aKTMBM 500 JIB. onpe.n:eJI51 3a aMOpTH3HpyeMMTe aKTMBM c

nopBOHaqanHa oTqeTHa CTOHHOCT OT 500 JIB . .[(O 1500 JIB. BKJIIOqMTeJIHO, 6e3 ,Zl:,Z:I:C .n:a ce

aMOpTH3HpaT 3a .[(Be fO.[(MHM. QqaKBaHM5IT peaneH cpoK Ha rO.[(HOCT Ha Te3M aKTMBM

MO)l(e .n:a e no-roJI5IM.

IlpHJiara ce 3a BCMqKM KJiacoBe aMOpTH3HpyeMM aKTMBM, c M3KJIIOqeHMe Ha Te3M,

KOMTO ca onpe.n:eneHM BT. 30.6 MT. OT 31- 35 OT ,[(,[(C N2 05 OT 30.09.2016 r., qlfMTO

cpoK Ha ro.n:HOCT ce onpe.n:en51 no 06rn:w51 pe.n:, a MMeHHO:

- KOMnIOThpHHTe KOHqmrypaUMM, OCBeH KoraTO peanHM5IT MM cpoK Ha nOJI3BaHe

coBna.n:a c npe.n:nonaraeMM51 cpoK Ha ro.n:HocT;

- KoraTO nopBOHaqanHaTa oTqeTHa CTOHHOCT Ha aKTMBa e oqeBM.[(HO HepeanHO

3aHM)l(eHa M T51 6M Ha.[(BHIIIaBana 1500 JIB. npH npeoueHKa;

- npw 6e3cpoqHo npe.n:ocTaBeHM OT .n:op)l(aBaTa/o6rn:wHMTe 3a ynpaBneHMe

aMOpTH3HpyeMM aKTMBM M Te3M aKTMBM ca 3aBe.[(eHM no 6anaHca Ha o6rn:wHaTa no

CMeTKMTe OT pa3.n:en 2 /(bfl20mpaUHU aKmueu ; - KanMTallM3HpaHM pa3XO.[(M 3a OCHOBeH peMOHT M peKOHCTPYKUM51 ( oTqeTeHM no

CMeTKa 2091) 3a 3a.z:i:6anaHCOBO 3aBe.[(eHM (no CMeTKa 9110) OT 6IO.[()l(eTHaTa

opraHM3aUM51 HaeTw/npe.n:ocTaBeHM ii 3a noJI3BaHe 3a onpe.n:eneH cpoK aMopTH3ttpyeMM

aKTMBM; C'b:W:MTe ce aMOpTH3HpaT 3a no-KpaTKM51 OT .[(BaTa cpoKa: oqaKBaHM5IT

HKOHOMttqecKH none3eH )l(HBOT Ha KanMTallM3ttpaHttTe pa3XO.[(H MJIH OCTaThqHH5IT cpoK

Ha HaeMalnOJI3BaHeTO Ha aKTMBa.

- 3a aMOpTH3ttpyeMHTe aKTHBH, nptt.n:o6MTH qpe3 cpHHaHCOB JIH3HHr ce onpe.n:eJI51

cpoK Ha ro.n:HOCT no 06rn:w51 pe.n:. B cnyqaii, qe KoM .n:aTaTa Ha np11.n:o611BaHe Ha aKTttBa

qpe3 cpttHaHCOB JIM3HHr e Hanttue rOJI51Ma Bep05ITHOCT 6IO.[()l(eTHaTa opraHM3aUM51 .n:a

BopHe aKTMBa Ha JIH3HHro.n:aTeJI51 npe.n:tt HJIM K'bM Kpa51 Ha JIM3MHrOBM51 .n:oroBop, cpOK'bT

Ha fO.[(HOCT Ha aKTHBa ce onpe.n:en51 B paMKHTe Ha cpoKa Ha JIM3MHrOBM51 .n:orOBOp. Ilo

no.n:o6eH Haq11H ce npoue.n:wpa M 3a aMopTtt3HpaHe Ha KarrwTanM3ttpaHMTe pa3xo.n:11 3a

OCHOBeH peMOHT Ha rrptt.n:o6MT qpe3 cpHHaHCOB JIM3MHr aKTMB, KaTO B cnyqaii, qe ce

oqaKBa aKTMB'bT .n:a 60.n:e BopHaT B paMKHTe Ha cpoKa Ha JIH3MHrOBH51 .n:oroBop, cpOK'bT

3a aMOpTH3HpaHe Ha Te3M pa3XO.[(M ce orrpe.n:eJI51 3a IIO-KpaTKM51 OT .[(BaTa cpoKa:

oqaKBaHH51T MKOHOMMqecKM IIOJie3eH )l(MBOT Ha KanMTallM3HpaHMTe pa3XO.[(M;

OCTaTDqHM5IT cpoK Ha HaeMa/noJI3BaHeTO Ha aKTHBa.

3a aKTHBttTe, 3a KOMTO ce orrpe.n:eJI51 2-ro.n:mrreH cpoK Ha aMopTH3HpaHe Ha

ocHoBaHMe .n:a.n:eHMTe yKa3aHM51 OT MttHHCTepcTBOTO Ha cpttHaHCMTe BT. 30 OT ,[(,[(C N2 05 OT 30.09.2016 r., o6rn:ttHaTa He onpe.n:en51 OCTaTOqHa CTOHHOCT.

B coOTBeTCTBtte c T. 50 OT MC N2 05 OT 30.09.2016 r., o6rn:wHa CHJil1CTPA

.n:orrycKa, KOraTO .n:a.n:eH aKTHB BKJIIOqBa OT.[(eJIHM pa3rpaHttqMMH M 3aMeH5IeMM

(IIO)l.HOB.HeMH rrpH OCHOBeH peMOHT HJIH peKOHCTPYKUH51) co:w:ecTBeHH (KaTO CTOHHOCT)

KOMIIOHeHTM C'bC cpoK Ha rO.[(HOCT, pa3JI1fqeH OT T03M Ha ueJIH51 aKTMB, pa3pa6oTBaHeTO

Ha OT.[(eJieH aMOpTH3aUHOHeH nnaH 3a C'bOTBeTHH51 KOMIIOHeHT, .[(OKOJIKOTO

5

aMopnBwpyeMaTa CTOHHOCT Ha u:enm1 aKTHB MO)l(e .n:a ce pa:mpe,n:enw Ha pa3yMHa 6a3a

Me)l(,n:y T03H KOMIIOHeHT H OCTaHaJiaTa qacT Ha aKTHBa.

Ilpw rrpexBnpmrne Ha aMopTH3ttpyeMH aKTHBH Me)l(,n:y pa3rropemnen11Te B

CHCTeMaTa Ha 06ru:11HaTa (BnTpeIIIHH p33qeTH) rrony-qaTeJI51T Ha aKTHBa rrpo,n:'hJI)l(aBa .n:a

aMOpTH3Hpa aKTHBa KaTO 3anara CnlD:H51 OCTaTDqeH cpoK Ha aKTHBa H CnI.D:HTe

rrapaMeTpH Ha OCTaHaJIHTe KOMIIOHeHTH OT rrpwrraraHH51 aMOpTH3aU:HOHeH rrrraH Ha

rrpeXBnpJIHTeJI51 (Bn3 OCHOBa Ha rrpe,n:OCTaBeHa OT rrpeXBnpJIHTeJI51 HH<l>opMaU:H51) HJIH

MO)l(e .n:a 3aJI0)1(H H3U:51JIO HOB aMOpTH3aU:HOHeH rrrraH B'b3 OCHOBa Ha HeroBa rrpeu:eHKa 3a

CbOTBeTHHTe KOMIIOHeHTH.

4.0npeAeJUIHe Ha npeADOJiaraeMaTa OCTaTbqHa CTOUHOCT

B CnOTBeTCTBHe c ,n:a,n:eHHTe YKa3aHH51 OT MttHHCTepcTBOTO Ha <PwHaHCMTe BT. 9, 6yKBa ,,rr" OT MC N2 05 OT 30.09.2016 r. ocmamo1J11ama cmounocm e

rrpe.n:rrorraraeMaTa ocTaTDqHa CTOHHOCT, K051TO ce oqaKBa .n:a ce rrorry1rn OT

aMopTH311pyeM aKTHB rrpw H3TttqaHeTo Ha cpoKa MY Ha ro,n:ttocT crre.n: M3Be)l(,n:aHeTo MY

OT yrroTpe6a.

06m:uHa CIIJIIICTP A onpeAeJIH B aMopTH3aQHOHHHH cu nJiaH Aa ce

npeABHAH:

1. QqaKBaHa npeADOJiaraeMa OCTaTbqHaTa CTOHHOCT KaKTO CJieABa:

- crpaAHTe B pa3Mep AO 30 °/o OT OTqeTHaTa CTOUHOCT

- TpaHcnopTHH cpeACTBa AO 15 °/o OT OTqeTHaTa CTOUHOCT

- BcuqKu OCTaHaJIH aKTHBH AO 10 °/o OT OTqeTHaTa CTOUHOCT

2. CTeneH Ha 3HaquTeJIHOCT:

- B CbOTBeTCTBHe c T. 4.2 OT CC 4 06m:uHa CuJIHCTpa onpeAeJIH Aa ce

npeHe6perHe OCTaTbqHaTa CTOUHOCT Ha aMOpTH3HpyeMHTe aKTHBH KaTO

He3HaquTeJIHa no pa1Mep AO 100.00 I CTO I JieBa. AMopTu1upyeMaTa CTOHHOCT Ha

aKTHBHTe B Te3H CJiyqau e paBua ua OTqeTHaTa HM CTOUHOCT.

B C'bOTBeTCTBHe c T. 4.1 OT cc 4 rrpw orrpe,n:eJI51He Ha OCTaThqHaTa CTOHHOCT Ha

aMOpTH3MpyeMH51 aKTlfB ce HMaT rrpe,n:BMJJ: oqaKBaHMTe pa3XOJJ:lf no lf3Be)l(,n:aHeTO Ha

aKTHBa OT yrroTpe6a, KOHTO ce rrpwcrra,n:aT OT rrpe.n:rrorraraeMaTa OCTaThqHa CTOHHOCT. Te

MoraT .n:a 6n,n:aT:

a) pa3XOJJ:H, CBnp3aHl.f c 6paKyBaHeTO Ha aKTl.fBa, KOHTO ce KOp11r11paT C'bC cyMaTa Ha

MaTep11an11Te 11 pe3epBHMTe qacT11, rrorry-qeH11 rrpw 6paKyBaHeTo Ha aKTMBa;

6) pa3XOJJ:lf , CBnp3aHlf C'bC 3aM51HaTa Ha aKTHBa c .n:pyr aKTHB lfJilf c rrpo,n:a)l(6aTa

MY - TpaHCIIOpTHlf, TOBapo-pa3TOBapH11, KOMlfClfOHHH H T.H.;

B) pa3XOJJ:H, CBnp3aHlf c B'b306HOB51BaHe Ha cpe,n:aTa, Bnpxy K051TO aKTlfB'bT 0Ka3Ba

BJilf51HHe.

He ce Haqwcrr51Ba aMopTM3aU:H51 3a aKTHBHTe, q115J:TO 6anaHcoBa CTOHHOCT e B

paMKHTe Ha oqaKBaHaTa MM OCTaThqHa CTOHHOCT, JJ:OKOJIKOTO He ca HaJIMU:e OCHOBaHH51

3a yBerr11qaBaHe qpe3 rrpeou:eHKa Ha 6anaHCOBaTa CTOHHOCT Ha aKTHBa. Ta.311 pa3rrope,n:6a

He ce rrpHrrara 3a aKTHBHTe, 3a KOHTO ce Bb3IlpHeMa rro~xo~ Ha HrHopHpaHe Ha ocTaTDqHaTa CTOHHOCT ( cnrrractto T . 4.2 OT CC 4 OmllumaHe Ha aMopmU3aifuu 11 T. 68 OT ,IJ:,l:(C N2 05 OT 2016 r.).

6

B C'hOTBeTCTBHe c T. 41 OT ,[(,[(C NQ 05 OT 30.09.2016 r. onpe.n;emrneTo Ha

OCTaThqHaTa CTOHHOCT ce H3Bnpnrna OT BCeKH BTOpOCTeneHeH pa3nope.n;HTeJI c 6IO,ZJ;)KeT

B cHcTeMaTa Ha 06n.:i;11HaTa. 06n.:i;11Ha CHJilICTP A He onpe.n;em1 KOHKpeTHH

yHmpm . .i;11paHH H3HCKBaHmI B Ta3H HacoKa.

5. IlpuJiaraue ua Jiuueeu MeTO.LJ: 1a aMopTu1upaue

H36opnT Ha Memooa 11a aMopmU3au,ua B 06n.:i;11Ha CHJilICTP A oTpa351Ba Mo.n;eJia

Ha noTpe6JieHHe Ha HKOHOMHqecKHTe H3rO,ZJ;H H noTeHU:HaJI, C'h.ZJ;bp)KaII.J;H ce B

aMopTH3HpyeMH51 aKTHB. Dpe,n;BH.ZJ; ecTecTBOTO Ha .n;eii:Hocrra Ha 06n.:i;11HaTa 11 B

C'hOTBeTCTBHe c .n;a.n;eHHTe YKa3aHH51 B T. 44 OT ,[(,[(C NQ 05 OT 2016 r., JIHHeiiHH51T MeTo.n;

e Haii-no.n;xo.n;51II.J;H51 3a aMopTH3HpaHe Ha BCHqKH KJiaCOBe HeqmHaHCOBH aKTHBH B

o6n.:i;HHaTa H HeHHHTe BTOpocTeneHHH pa3nope.n;HTeJIH c 6IO,ZJ;)KeT.

To3H MeTO)J; ce npHJiara, ThH KaTO o6n.:i;HHaTa He MO)Ke .n;a onpe.n;eJIH nOJI3aTa OT

ynoTpe6aTa Ha aKTHBHTe B paMKHTe Ha cpoKa Ha ro,n;HOCT, nopa.n;H u:eJITa Ha

H3nOJI3BaHeTO Ha He~HHaHCOBHTe aKTHBH B noBeqeTO CJiyqaH 3a a.n;MHHHCTPaTHBHH

HY)K.ZJ;H.

ITpH JIHHeiiHH51 MeTo.n;, aMopTH3aU:H51Ta ce pa3npe.n;eJI51 nponopu:HoHaJIHO Ha

nepHO)J;HTe, KOHTO o6xBan.:i;aT npe.n;noJiaraeMH51 cpoK Ha ro.n;HOCT Ha aMOpTH3HpyeMH51

aKTHB.

ro,n;HIJIHaTa aMOpTH3aI.J;HOHHa HOpMa e paBHa Ha CTO pa3.ZJ;eJieHO Ha CpOKa Ha

ro.n;HOCT B ro.n;HHH.

ro,n;HIIIHaTa aMOpTH3aI.J;HOHHa KBOTa e paBHa Ha aMOpTH3HpyeMaTa CTOHHOCT

yMHO)KeHa no ro,n;HIIIHaTa aMopTH3aU:HOHHa HopMa.

1.f eceqHaTa aMOpTH3aU:HOHHa KBOTa e paBHa Ha rO,ZJ;HIIIHaTa aMOpTH3aU:HOHHa

KBOTa pa3.n;eJieHa Ha 12 Meceu:a.

6. CTapTupaue u npeKpaTHBaue ua ua11ucJIHBaneTo ua aMopTu1au:uu

3a CTapTHpaHeTO (no.n;HOB51BaHeTo) H npeKpaT51BaHeTO Ha HaqHCJI51BaHeTO Ha

aMopTH3aU:HHTe ce npHJiaraT CJie,ZJ;HHTe OCHOBHH noJIO)KeHH51:

6.1. HaqHCJI51BaHeTO Ha aMOpTH3aU:H51Ta 3anoqBa OT Meceu:a, CJie,n;Ban.:i;

TPHMeceqHeTO, B KOeTO aMOpTH3HpyeMH51T aKTHB e npH.n;o6HT HJIH B'hBe.n;eH B ynoTpe6a,

a 3a H,ZJ;eHTH<PHU:HpaHHTe KaTO Tpaii:HO HeynoTpe651BaHH aKTHBH no T. 23-6yKBa ,,3"

no,n;HOB51BaHeTO Ha HatIHCJI51BaHeTO Ha aMOpTH3aU:HHTe 3anOtIBa OT TpHMecetIHeTO,

KoraTO OTHOBO 3anoqBaT .n;a ce nOJI3BaT B .n;eiiHOCTTa o6n.:i;HHaTa, KaTO aMopTH3HpyeM

aKTHB

6.2. HatIHCJI51BaHeTO Ha aMOpTH3aU:H51Ta ce npeycTaHOB51Ba OT Meceu:a, CJie.n;-Ban.i;

TpHMeceqHeTO, B KOeTO aMOpTH3HpyeMH51T aKTHB e H3Be,n;eH OT ynoTpe6a, He3aBHCHMO

OT rrpHqHHHTe 3a TOBa, a 3a aKTHBHTe no T. 23-6yKBa ,,3" - OT C'hOTBeTHOTO TPHMeceqHe

B KOeTo e onpe.n;eJieH KaTo TPaiiHo HeH3nOJI3BaH).

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nocJie,ZJ;HOTO TpHMecetIHe Ha ~HHaHCOBaTa ro.n;HHa HJIH 3a OT,ZJ;eJIHH KJiaCOBe OT T51X, ce

7

B'b3IIpHeMa rro,z::i:xo,z::i: Ha HatIHCJUIBaHe Ha aMOpTH3al.(ll51Ta OT Meceu: 51HyapH Ha

crre,n:Barn:aTa ro,n:HHa.

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pyeMHTe aKTHBH, rrp11,z::i:o611BaH11 IIpe3 CEC, ce CIIHTaT 3a rrp11,z::i:o6HTHIBnBe,n:eHH B

yrroTpe6a B TpHMecetIHeTo Ha rrpexBnpJI51He OT CEC H rpa:H:HoTo HM 3aBe)l(,n:aHe B

EIO,[C>KET HJIH ,[(C,[( cnrrracHo T. 16 H 17.

7. )l;pyra Hml>opMaUHH Ta311 HHcpopMaU:H51 ce rrpe,n:cTaB51 ,z::i:orrnrrHHTerrHo B aMopTH3au:110HHaTa rrorrHTHKa

no cy6eKTHBHa ITpeu:eHKa Ha 06rn:11Ha CI1JIBCTP A B C'bOTBeTCTBHe c He:H:HaTa

CITeU:HcpHKa If xapaKTep Ha ,n:eHHOCTHTe, a HMeHHO:

./ 3a KOMITIOThpHHTe KOHcpHrypau:1111, BTOpa YITOTpe6a H Te3H, KOHTO ca MOpaJIHO

ocTaperrH ce ITpHrrara 2-ro,z::i:mrreH cpoK Ha ro,n:HocT, KoraTo cnrn:HHT e pearreH cpoK Ha

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Ha ro,n:HOCT Ha ,z::i:nrrroTpaHHHTe MaTepHaJIHll If HeMaTepHaJIHll aKTllBll H aKO OIIaKBaHH51Ta

ce pa3JIHIIaBaT 3HatIHTeJIHO OT ITpe,n:mIIHHTe ou:eHKH, cpOK'bT Ha ro,n:HOCT ce KOpHrHpa,

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OT Te3H aKTllBll, MeTO.l1:'bT ce ITpOMeH51. I1pOM51HaTa Ha MeTo,n:a Ha aMOpTH3al.(H51 ce

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MHHaJIH ITep110,n:H He ce ll3BbpIIIBa KOpeKI.(H51;

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6paK llJill no ,z::i:pyrH ITPllllllHll) He ce HaIIHCJI51Ba aMOpTH3aU:H5I;

./ ITPH ITopBOHatiaJIHOTO OITpe,n:eJI51He Ha OCTaTh1IHll51 cpoK Ha rO.[(HOCT Ha

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ITO BH,n: aKTllBll, ITPH ycrrOBHe, qe aKTHBHTe ca ITpH.n:o6HTll B paMKHTe Ha OTHOCHTeJIHO

6JIH3'bK ITepHO.[( If ca C'bC CXO.[(HO cpH3H1IeCKO C'bCT051Hlle H pa3JIHKHTe B TeXHHTe

01IaKBaHH OCTaThtIHH cpOKOBe Ha rO.[(HOCT Bap11paT B 6JIH3KH rpaHHU:H;

./B C'bOTBeTCTBHe c T. 49 OT MC N2 05 OT 30.09.2016 r. ce .n:orrycKa .n:a ce

pa3pa60TH e,n:HH aMOpTH3al.(HOHeH ITJiaH 3a:

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- rpyITH e.n:HopO.[(HH ITO BH.[( H e.n:HaKBH ITO CTOHHOCT aMopTH3HpyeMH aKTHBH -

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Meceu:a, pecITeKTHBHO - B paMKHTe Ha OT1IeTHOTO TPHMece1-111e, KOraTO 3a TaKHBa aKTHBH

e ITPHJIO)l(eHa B'b3MO)l(HOCTTa ITO T. 37 OT YKa3aHH51Ta Ha M<l>;

8

- .n:pyrn: KOHqmrypau:n:H OT aKTHBH, OITpe.n:eneHH C'bC CTaH.n:apTHTe H/mm

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H3HCKBaHH51Ta, ITPH H3IT'bJIHeHHeTo, Ha KOHTO m:e ce OC'bll(eCTBH ITOBTOpHOTO B'bBe)l{,[(aHe

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KaTO Hecpn:HaHCOBH .[('bJirorpaHHH aKTHBH, 3a T51X o611(HHaTa ITPO.IJ:'bJI)l{aBa .n:a ce

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3aKJJIO"CfHTeJJuu pa3nope.u6u

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H YKa3aHH51Ta Ha MHHHCTepcTBO Ha cpHHaHCHTe 3a ITpHnaraHeTo HM B 610.n:)l{eTHHTe

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KJiacHcpHKaU:H51 H CMeTKOITJiaHa Ha 610.n:)l{eTHHTe opraHH3al(HH.

§ 2. 06m:HHa CHJIBCTP A H BTopocTeITeHHHTe :H: pa3ITope.n:HTeJIH c 610.n:)l{eT

pa3pa6oTBaT n: yTB'bp)l(.IJ:aBaT aMopTH3al(HOHeH rrnaH 3a BCeKH aMopTH3HpyeM aKTHB B

C'bOTBeTCTBHe c T. 48 OT MC N2 05 OT 30.09.2016 r. B'bB Bp'b3Ka c HacoKHTe, .n:a.n:eHH B

8.1 OT CC 4 Oml/.umaHe Ha G.Mopmu3alJUU.

9

§ 3. 06rn,MHa CHJIHCTPA M BTopocTeITeHHMTe ii pa3ITope.n:1neJm c foo.n:)l(eT

pa3pa60TBaT o6o6rn,eHM ITJiaHOBe Ha HMBO cqeTOBO.ll:Hli CMeTKli C'brJiaCHO YKa3aHM51Ta,

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OT'IHTatteTo tta aMopTH3aD;MMTe B o6rn,MHa CHJIHCTP A ce ITpaB51T ITO M3KJIIoqeHMe M

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6) OITpe.n:eJI51He Ha HOB cpoK Ha ro.n:HOCT - ITPM ITpOM51Ha B ITapaMeTpMTe, KOMTO

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B) l13MeHeHI151 B oTqeTHaTa CTOMHOCT Ha HaJIMqHM aMopTI13MpyeMM aKTMBM,

KOMTO MoraT .n:a 60.n:aT:

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§ 5. B C'bOTBeTCTBMe c T. 27 OT ,D,,D,C N2 05 OT 2016 r., 06rn,11Ha CHJIHCTPA ITpe.n:ocTaB51 B'b3MO)l(HOCT Ha BTOpOCTeITeHHMTe CM pa3rrope.n:11TeJI11 c 6IO.n:)l(eT, KOMTO

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IIOJIMTMKa 3a Te3l1 aMopTI13MpyeMII aKTIIBII.

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.ll:MpeKI.I,li51 ,, <l>C,ll,". § 7. AMopTu3au,uounaTa noJIHTHKa BJIH3a B cuJia OT 01.01.2017 r.

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