EBPA3l1';'CKl1';' EiAt-IK PA3Bl1Tl1f1 · EBPA3l1';'CKl1';' EiAt-IK PA3Bl1Tl1f1 C>KaTasI...
42
EBPA3l1';'CKl1';' EiAt-IK PA3Bl1Tl1f1 C>KaTasI npoMmKYT0'lHaJI 4»MHaHCOBaJI MH4JoPMal(MH (He aYAMpoBaHO) 3a UJeCTb Mea/lIeB, 30 2010 III 2009 ro,QOB
Transcript of EBPA3l1';'CKl1';' EiAt-IK PA3Bl1Tl1f1 · EBPA3l1';'CKl1';' EiAt-IK PA3Bl1Tl1f1 C>KaTasI...
EBPA3l1';'CKl1';' EiAt-IK PA3Bl1Tl1f1 C>KaTasI npoMmKYT0'lHaJI 4»MHaHCOBaJI MH4JoPMal(MH
(He aYAMpoBaHO) 3a UJeCTb Mea/lIeB, 3aKOH4I11BWIIIX~30 IIIIOH~
2010 III 2009 ro,QOB
EBPA3~~CK~~ 5AHK PA3B~T~fI
CO,QEP>KAHHE
CTpaHM~a
ITO,[(TBEP)I{,[(EHHE PYKOBO,[(CTBA 06 OTBETCTBEHHOCTH 3A ITO,[(rOTOBKY H YTBEP)I(,[{EHHE C)I{ATOM TIPOME)I{YTOqHOM <I>I1HAHCOBOM I1H<I>OPMAIJ;HI1 3A lllECTb MEC51IJ;EB, 3AKOHQHBlllHXC51 30 HlOH5l 2010 H 2009 rO,[(OB (HE AY,[(HPOBAHO)
OTQET HE3ABHCHMbIX AY,[(HTOPOB TIO OE30PY C)I{ATOM ITPOME)I{YTOqHOM <l>HHAHCOBOM I1H<I>OPMAIJ:HH 2-3
C)I{ATA5l ITPOME)I{YTOQHA51 <l>HHAHCOBA51 HH<I>OPMAIJ:H5l 3A lllECTb MEC51IJ;EB, 3AKOHQI1BIllI1XC5130 HlOH5l2010 112009 rO)l;OB (HE AY,[(HPOBAHO):
C)f(aTble npOMe)f(yTOtIHble OTtIeTbl 0 cOBoKynHoM .IlOX0.lle (He aY.llHpOBaHO) 4
C)f(aTble npOMe)f(yTOtIHble OTtIeTbI 0 $HHaHCOBOM nOJIO)f(eHHH (He ay,nHpOBaHO) 5
C)f(aTble npOMe~TOtIHbleOTtIeTbI 06 H3MeHeHHHX B KanHTaJIe (He ay,nHpOBaHO) 6
C)f(aTble npOMe~TOtIHbleOTtIeTbI 0 ,nBH)f(eHHH ,neHe)f(HbIX cpe,nCTB (He ay,nHpOBaHO) 7-8
BbI60p0tIHble nOHCHHTeJIbHble npHMetIaHHH K C)f(aTOH npOMe~TOtIHOH $HHaHCOBOH HH$opMal.\HH (He
ay,nHpoBaHo) 9-40
EBPA3HMCKHM 6AHK PA3BHTHfi
nOATBEP>KAEH~EPYKOBOACTBA 06 OTBETCTBEHHOCT~3A nOArOTOBKY ~
YTBEP>KAEH~E C>KATO~ npOME>KYTO'-lHO~ Cb~HAHCOBO~ ~HCbOPMA~~~ 3AWECTb MEC~L'EB, 3AKOH'-I~BW~XC~30 ~IOH~ 2010 ~ 2009 rOAOB (HE AY,q~POBAHO)
Hli)l(eCJIe.uylOmee nO.lJ,TBep)I()J.eHlie, KOTopoe .lJ,OJI)I(HO paccMaTpliBaTbcli COBMeCTHO C onlicaHlieM
06113aHHOCTeH He3aBliCliMbIX ay.lJ,liTopOB, cO.lJ,ep)l(ameecli B npe.lJ,CTaBJIeHHOM OTtleTe He3aBliCliMbIX
ay.lJ,liTOpOB no 0630py C)I(aTOH npOMe~TOlJHOH Q>liHaHcoBoH liHQ>opMa~lili, C.lJ,eJIaHO C ~eJIblO
pa3rpaHlilJeHlill OTBeTCTBeHHOCTli pyKOBO.lJ,CTBa li He3aBliCliMbIX ay.lJ,liTopOB B OTHOlIIeHlili C)I(aTOH
npOMe~TOlJHOH <!>liHaHcoBoH liH<!>opMa~liliEBpa3liHCKOro 6aHKa pa3BliTlili (.lJ,aJIee - «BaHK»).
PyKOBO.lJ,CTBO OTBelJaeT 3a nO.lJ,rOToBKy C)I(aTOH npOMe~TOlJHOH <!>liHaHcoBoH liHQ>opMa~lili, .lJ,OCTOBepHo
OTp~alOmeH Q>liHaHcoBoe nOJIO)l(eHlie BaHKa no COCTOllHlilO Ha 30 lilOHli 2010 rO.lJ,a, a TaK)l(e pe3YJIbTaTbI
ero .lJ,ellTeJIbHOCTli, .lJ,Bli)l(eHlie .lJ,eHer li li3MeHeHlill B KanliTaJIe 3a lIIeCTb MeClI~eB, 3aKOHlJliBlIIliXClI
30 lilOHlI 2010 li 2009 rO.lJ,OB, B COOTBeTCTBlili C Me~Hap0.lJ,HbIM CTaH.lJ,apTOM 6yxraJITepCKOro YlJeTa
N!!34 «npoMe~TOlJHalI Q>liHaHCOBalI OT'leTHOCTb» (.lJ,aJIee - «MCBY 34»).
npli nO.lJ,rOTOBKe C)I(aTOH npOMe~TOlJHOH <!>liHaRCOBOH liH<!>opMa~lili pyKOBO.lJ,CTBO HeceT
OTBeTCTBeHHOCTb 3a:
• BbI60p HlI.D.JIe)l(amliX npliH~linoB 6yxraJITepcKoro YlJeTa li liX nOCJIe.lJ,OBaTeJIbHOe npliMeHeHlie;
• npliMeHeHlie 060cHoBaHHblx o~eHOK li paClJeTOB;
• C06JIIO.lJ,eHlie Tpe60BaHliH MCBY 34 li paCKpbITlie Bcex cymecTBeHHblx OTKJIOHeHliH OT MCBY 34
B BbI60pOlJHbIX nOllCHliTeJIbHbIX npliMelJaRlillX K C)I(aTOH npOMe~TOlJHOH Q>liHaRCOBOH
liHQ>opMa~lili;li
• nO.lJ,rOToBKy C)I(aTOH npOMe~TOlJHOH <!>liHaHcoBoH liHQ>opMa~lili, liCXO.lJ,ll li3 .lJ,OnymeHlill, lJTO BaHK
6y.lJ,eT np0.lJ,oJI)I(aTb CBOIO .lJ,ellTeJIbHOCTb B 0603pliMOM 6y.uymeM, 3a liCKJIlOlJeHlieM CJIylJaeB, Kor.lJ,a
TaKoe .lJ,OnymeHlie HenpaBoMepHo.
PYKOBO.lJ,CTBO TaK)I(e HeceT OTBeTCTBeHHOCTb 3a:
• pa3pa60TKy, BHe.lJ,peHlie li 06eCnelJeHlie Q>YHK~liOHlipOBaHlili 3<!>Q>eKTliBHOH li HlI.D.e)l(HOH CliCTeMbI
BHyTpeHHero KOHTpOJIlI B BaRKe;
• nOMep)l(aHlie CliCTeMbI 6yxraJITepCKOro ylJeTa, n03BOJIliIOmeH B JII060H MOMeHT C .lJ,OCTaTOlJHOH
CTeneHblO TOlJHOCTli nO.lJ,roToBliTb liHQ>opMa~MIO 0 Q>liHaHCOBOM nOJIO)l(eHlili BaHKa li 06eCnelJliTb
COOTBeTCTBlie C)I(aTOH npoMe)l(yTOlJHOH <!>liHaRCOBOH liH<!>opMa~lili Tpe60BaHliliM MCBY 34;
• npliHHTlie Mep B npe.lJ,eJIax CBoeH KOMneTeH~lili.lJ,JIH 06eCnelJeHlill coxpaHHocTli aKTliBOB BaHKa; li
• BbIHBJIeHlie li npe.lJ,OTBpameHlie <!>aKToB MOlIIeHHlilJeCTBa, 01IIli60K li npOlJliX 3JIoynoTpe6JIeHliH.
HaCTOlImall C)I(aTalI npoMe)l(YTOlJHalI <!>liHaHCOBalI liH<!>opMa~lili 3a lIIeCTb MeClI~eB, 3aKOHlJliBlIIliXClI
30 lilOHli 2010 li 2009 rO.lJ,OB, 6blJla yTBep)I()J.eHa K BbmycK)' 10 aBryCTa 2010 ro.lJ,a PyKOBO.lJ,CTBOM BaRKa.
OT HMenH PyKOIJOLICTUa liaul\a:
c - ~~-,~--------,--~_.. JiKuYI\CnOB M.A.$UBorCIlOB H.B.
npeilCCilUCJlb npa8:,cllItH 'laMcc 1I11l'.lb n P{~LICC,laTeJIII
npaBJI{'IIIUI - Yl1pm:uHIQUUIU iUlpel\TOp
110 cPuU:lllc:nl
i 0 aHI: <::1.1 ::;1110 nua10 :iSIYCTa 20 I0 to.HI r. f\.l.\WlbJ. K,nLl:\Cratir. A.1Minhl. Ka:la~CTaH
OT4ET HE3ABLoiCLoiMbiX AY,QLoiTOPOB no 0630PY C>KATO~ npOME>KYT04HO~<DLoiHAHCOBO~LoiH<DOPMAULoiLoi
LIJIeHaM COBeTa EBpa:mHCKoro 6aHKa Pa.3BHTlUI:
BBe~eHHe
MbI npOBeJIH 0630P npHJIaraeMOH C)f(aTOH npOMe)f(yTOqHOH <pHHaHCOBOH HH<popMaUHH EBpa.3HHCKOro
6aHKa Pa.3BHTlUI (.n;aJIee - «EaHK»), KOTOpaH BKJIlOqaeT B ce6S1 C)f(aTbIH npOMe)f(YTOqHbIH OTtIeT 0
<pHHaHCOBOM nOJIO)f(eHHH no COCTOSlHHIO Ha 30 HIOHSI 2010 ro.n;a, H cooTBeTcTBylOmHe C)f(aTble
npOMe~TOqHbIe OTqeTbI 0 cOBoKynHoM .n;oxo.n;e, H3MeHeHHSlX B KanHTaJIe H .n;BH)f(eHHH .n;eHe)f(HbIX cpe.n;cTB
3a llleCTb MeCSlueB, 3aKOHqHBlllHXCSI Ha 30 HIOHSI 2010 H 2009 ro.n;OB, a TaK)f(e KpaTKoe H3JIO)f(eHHe
OCHOBHblX npHHUHnoB yqeTHOH nOJIHTHKH H Bbl60pOqHbiX npHMeqaHHH. PyKOBO.n;CTBO EaHKa HeceT
OTBeTCTBeHHOCTb 3a no.n;rOToBKy H .n;ocToBepHoe npe.n;cTaBJIeHHe .n;aHHoH npOMe)f(yTOqHOH <pHHaHcoBoH
HH<popMaUHH B COOTBeTCTBHH C Me)f(,lJ;yHapo.n;HbIM cTaH.n;apToM 6yxraJITepCKOro yqeTa 34
«npoMe~TOqHaH<pHHaHCOBaH OTqeTHOCTb» (.n;aJIee - «MCEY 34»). Hallla 06S13aHHocTb 3aKJIlOqaeTCSI B
TOM, qT06bl c.n;eJIaTb BbIBO.n;bl 0 C)f(aTOH npOMe~TOqHOH <pHHaHCOBOH HH<popMaUHH Ha OCHOBaHHH
npOBe.n;eHHoro 0630pa.
OO'beM paOOT no 0030py
MbI npOBeJIH 0630P B COOTBeTCTBHH C Tpe60BaHHSlMH Me)f(,lJ;yHapo.n;Horo CTaH.n;apTa no 0630py .N'2 2410
«0630P npOMe)f(yTOqHOH <pHHaHcoBoH HH<popMaUHH, npoBo.n;HMblH He3aBHCHMbiM ay.n;HTopOM
opraHH3aUHH». 0630P npOMe)f(yTOqHOH <pHHaHcoBoH HH<popMaUHH 3aKJIlOqaeTCSI B npoBe.n;eHHH onpocoB,
fJIaBHblM 06pa.30M cpe.n;H COTpy.n;HHKOB, OTBeTCTBeHHblX 3a <pHHaHcoBble Bonpocbl H Bonpocbl
6yxranTepcKoro yqeTa, a TaK)f(e B npoBe.n;eHHH aHaJIHTHqeCKHX H npOqHX npoue.n;yp 0630pa. 0630P
3HaqHTeJIbHO MeHbllle no 06'beMY pa60T, qeM ay.n;HT, npoBo.n;HMblH B COOTBeTCTBHH C Me)f(,lJ;yHapo.n;HbIMH
CTaH,lJ;apTaMH ay.n;HTa, H, CJIe.n;OBaTeJIbHO, He n03BOJISIeT HaM nOJIyqHTb yBepeHHOCTb B TOM, 'ITO HaM CTano
H3BeCTHO 060 Bcex cymecTBeHHblX 06CTOSlTeJIbCTBaX, KOTopble MOfJIJ1 6bl 6bITb 06Hapy)f(eHbl npH
npoBe.n;eHHH ay.n;J1Ta. CooTBeTcTBeHHo, Mbl He Bblp~aeM MHeHHSI no ay.n;HTy.
BLlBOJJ:LI no pelYJlLTaTaM 0610pa
no pe3YJIbTaTaM npOBeJJ:eHHoro 0630pa, MbI He 06Hapy)!(HJIH KaKHX-JIH60 <!>aKTOB, KOTopble
CBHJJ:eTeJIbCTBOBaJIH 6bI, qTO npHJIaraeMM C)!(aTM npOMe)!(yTOqHM <!>HHaHCOBM HH<!>opMaumI He
COCTaBJIeHa, BO Bcex CYlUeCTBeHHbIX acneKTax, B COOTBeTCTBHH C MCEY 34.
10 aBrycTu 20 I0 rOila r. A,lMaThl. Ka33xcTuU
3
EBPA3~~CK~~ 5AHK PA3B~T~fI
C>KATbIE IlPOME>KYT04HbIE OT4ETbi 0 COBOKYIlHOM AOXOAE 3A WECTb MECSRIEB, 3AKOH4~BW~XCs:l30 ~IOHs:l2010 ~ 2009 rOAOB (HE AYA~POBAHO) (8 mb/Cill/ax oonnapoo CiliA)
IIpHMe'IaHHH
WeCTb MeCHQeB, laKOH'IHBWHXCH
30 HIOHH 2010 rOlla
(He aYIIHpOBaHO)
WeCTb MeCHQeB, laKOH'IHBWHXCH
30 HIOHH 2009 rOlla
(He aYIIHpOBaHO)
npoQeHTHblH 1I0XOII npOQeHTHblH pacxoll
4 4
58,071 (36,787)
52,063 (13,770)
tIHCTblH IlPOl(EHTHbIH ,[(OXO,[( ,[(0 <J>OPMHPOBAHIDl PE3EPBOB IIO,[( OEECUEHEHHE AKTHBOB, no KOTOPblM HAtIHCJUIIOTCR npOUEHTbl 21,284 38,293
<J>OpMHpOBaHHe pelepBa nOLI 06ecQeHeHHe laHMOB, npellOCTaBJIeHHblX KJIHeHTaM 5 (6,927) (4,284)
tIHCTblH npOUEHTHblH ,[(OXO,[( 14,357 34,009
tIHCTlUI npH6blJIb no l}lHHaHcoBbIM aKTHBaM H 06J13aTeJIbCTBaM, 0TPll)KaeMbiM no CnpaBeL\JIHBOH CTOHMOCTH '!epe3 npH6b1JIb HJIH y6bITOK
,[(OXOL\ OT peaJIH3aQHH l}lHHaHcoBbIX aKTHBOB, HMeIO~HXCJI B HaJIH'!HH L\JIJI npoIIll)KH
tIHCTblH y6blTOK no onepaQHJlM CHHocTpaHHoH BaJIIOTOH ,[(OXOilbl no YCJI)'raM H KOMHCCHH Pacxollbl no YCJI)'raM H KOMHCCHH npo'!He 1I0XOllbi
6
7
34,053
3,722 (31,721)
1,637 (121 )
150
7,369
2,609 (6,440)
1,307 (235) 1,151
tIHCTbIE HEIlPOUEHTHbIE ,[(OXO,[(b1 7,720 5,761
OnEPAUHOHHbIE ,[(OXO,[(bl 22,077 39,770
OnEPAL\HOHHbIE PACXO,[(b1 8 (14,786) (9,614)
tIHCTA.H IlPHEbIJIb 7,291 30,156
IlPOtIHH COBOKYIlHbIH ,[(OXO,[(;
tIHCTblH HepeaJIH30BaHHblH 1I0XOL\ OT nepeoQeHKH l}lHHaHcoBbix aKTHBOB, HMeIOlIUfXCJI B HaJIH'lHH JI)lJI npoL\aJI(H 2,926 32,783
tIHCTbIH peaJIH30BaHHblH 1I0XOL\ OT l}lHHaHcoBbix aKTHBOB, HMeIO~HXCJI B HaJIH'!HH AJlJI npoIIll)KH, nepeHeceHHblH Ha c'!eTa npH6blJIeH H y6bITKOB B Te'!eHHe nepHolla (3,722) (2,609)
HTOrO COBOKYnHbIH ,[(OXO,[( 6,495 60,330
,:{:.KltYKNJ('>B M.A. Jal\lCCTHTC:lb npe.lCc:laH~:IH
npaB.lctUHJ - Ynpao.1AIOIIIIIU ,lUpCKTOp no ~HllaIlCal\1
! () ;1111~ Cfa ~() I0 rn:m10 anI) eTa 20 I0 roml r. 1\.I\I~lfbl. h:,,'.axcraHr. A,111111Tbl. Ka1.lXCi;UI
BhH3op04HblC fH."CtUtrC:JhHbIC IIPU\lt.>iHHHHI lfa i,.'rp_ q~4(J >tR.l~h)I\.:~" tlt.:\)[~hc\!,h~\1"lf '1(J;.;lb1·' ti(h.~IPJHIIi:}f Cml:110~i
IlpOMI:it\yn)'iHoil I~HIlHIH~060ii tHHpf'P\l J.UlI fl.
4
EBPA3H~CKH~6AHKPA3BHTH~
C>KATbIE npOME>KYTO~HbIE OT~ETbl 0 cPHHAHCOBOM nOIlO>KEHHH no COCTO~HHIOHA 30 ~IOH~ 2010 rOM (HE AYAHPOBAHO) ~ 31 AEKA5P~ 2009 rOM (8 mblclNax aonnap06 CiliA)
IIpHllle 30 HIOHH 31 lleICs6pH '1SHHH 2010 rOilS 2009 roilS
(He SYIlHPOBSHO)
AKTIIBhI:
,lleHelKHble Cpe,llCTBa H C'IeTa B Hal.\HOHllJIbHblX (l.\eHTPllJIbHbIX) 6aHKax
f ocy,llapCTB-y'laCTHHKoB 9 33,484 94,872 <I>HHaHcoBble aKTHBbl, oTpalKaeMble no CnpaBeAJIHBOH CTOHMOCTH
'Iepe3 npH6bInb HJlH y6b1TOK 10 \,928 40,933 CCy,llbl H cpe,llcTBa B 6aHKax \I 837,8\0 590,32\ 3aHMbI, npe,llOCTaBReHHble KnHelITaM \2 690,393 608,984 <I>HHaHCOBble aKTHBbl, HMelOlUHeClI B HllJIH'IHH AJIlI np0,llaJKH \3 \85,33\ 287,866 HHBeCTHI.\HH, y,lleplKHBaeMble,110 norarneHHlI 14 743,861 843,753 OCHoBHble Cpe,llCTBa 15 22,105 21,\46 HeMarepHllJIbHble aKTHBbI 925 1,059 TIp0'lHe aKTHBbl 16 5,608 6,524
HTOfO AKTl1BbI 2,52\,445 2,495,458
OliH3ATEJILCTBA II KAIIIITAJI
OIijJ3ATEJIbCTBA:
CCy,llbl H cpe,llCTBa 6aHKoB 17 45,096 36,840 <I>HHaHcoBble 06l13areRbCTBa, 0TPalKaeMble no CnpaBe,llRHBOH
CroHMOCTH 'Iepe3 npH6b1Rb HRH y6b1TOK 10 184 1\7 Cpe,llCTBa AHTHKpH3HCHOro <I>oH,lla 261 BblnylI.\eHHble ,llORroBble l.\eHHble 6yMam 18 806,664 812,769 TIpO'lHe 06l13areRbCTBa \9 13,849 \1,836
I1roro 06l13areRbCTBa 866,054 861,562
KAIlliTAJI:
YCTaBHbIH KanHTllJI 20 1,515,600 1,500,600 Pe3epBHblH 1jl0H,ll 64,733 44,839 Pe3epBbI nepeOl.\eHKH IjlHHaHcoBblX aKTHBOB, HMelOlI.\HXClI B HllJIH'lHH
Mll np0,llaJKH 3,033 3,829 Hepacnpe,lleReHHalI npH6bInb 72,025 84,628
I1roro KanHTllJI 1,655,391 1,633,896
I1TOfO OIijJ3ATEJIbCTBA H KATII1TAJI 2,52\,445 2,495,458
OT OMenH PYkOBO:lCfBll 'Galn;a:
,,,.. -~, ~-'-.~___ ~" _ J .,. ~
fl)HI10HlII08 H.B. j""'Y.""oBM.A: .... npe~lCe/la·re.lb npaB.lclinH 3aMecTH Ie.ll> nre;l('e.larC.l"
IIpaB.lcHlIli - Ynpas:JHIOUllfii ll11pCKTOp
no lj)lIuaHl'aM
10 aBrycm 2010 nun I () aBl) CI a 20 I {} rOlla
r A,l~IllT"'. K.naXCTHH r A.I'l:nhl K:n3XCnltl
Bbll10IJO'lHhIC flOJlCHHTC;lhHbIC npHMC'liH1I1j[ lI,l ell' 9-·W j1!1,llI"'I,:; Hc'on,c'\l,t,,;"!,)\', 'UK:"h' tlac!ol\ulcrl (lKaroil np<>Mctt(}'TOllilOH I.tWU:lI!COBOA Ilm~op"lilIHllj
5
__
EBPA3~~CK~~ 5AHK PA3B~T~fI
C>KATbIE npOME>KYTO"lHbIE OT"IETbl 06lit3MEHEHlit~X B KAnlitTAlIE 3A WECTb MEC~'-'EB,3AKOH"IlitBWlitXC~30 litlOH~ 2010 lit 2009 rOAOB (HE AYAlitPOBAHO) (6 mblCiNaX aonnapoe CiliA)
YCTaBHblH PelepBHblH ()lecIJHnHT)! Hep3Cnpe,1\e- Dcero
ICanHTaJJ clJOH,1\ pelepB OT JJeHH3H IC3nHTBJJ
nepeOneHICH npH6blJJb
clJHH3HCOBbiX
aICTHBOB,
HMeJOJQHXCH B
HaJJH"HH .1\JIH
np0,1\311CH
31 }].eKa6pJl 2008 ro}].a 1,500,000 24,569 (58,195) 65,109 1,531,483
I1TOro npOqHH cOBoKYnHbIH }].OXO}]. (He aYJJ.HpoBaHO) 30,174 30,156 60,330
YBeJIHqeHHe YCTaBHOro KanHTarIa (He ay}].HpoBaHo) 600
IlepeBo}]. B pe3epBHbIH !pOH}]. (He ay}].HpOBaHO) 20,270 (20,270)
30 HlOHJI 2009 ro}].a (He ay}].HpoBaHO) 1,500,600 44,839 (28,021) 74,995 1,592,413
31 }].eKa6pJl 2009 ro}].a 1,500,600 44,839 3,829 84,628 1,633,896
I1TOro npOqHH COBOKYnHbIH (y6blTOK)/}].OXO)]. (He ay}].HpoBaHo) (796) 7,291 6,495
YBeJIHqeHHe YCTaBHOro KanHTaJIa (He ay}].HpOBaHO) 15,000 15,000
IlepeBo}]. B pe3epBHblH !pOH}]. (He ay}].HpOBaHO) 19,894 (19,894)
30 HlOHJI 2010 ro}].a (He ay}].HpoBaHo) 1,515,600 64,733 3,033 72,025 1,655,391
I <C~ ~--.
1l.*aYKcQ08 M.A. '3UMeCTRTC;lb npe.lCe:luTe;lH
npUB;leUIiH - Ynp.IB.IHIQIIlIlU .1llpeKTop
no c1ttfU<lUl'UM
10 allr~ l: 101 ~n I () f\)]<!10 aarYCTil 20 I0 rO:l<l I AJI\lil 1101. ".Il.!:\,: I~ltlr A:ntanJ. KaJ3XCIall
BblOOP0'illbiC I1(JlIclllne.lbHbJC npl\\le'hlllllll Hile rp. 9--10 llB.IJlf{l ILl! He'.ll'hC'l.ICWlIl 'hIe I hi" Ha( IOll!!ldi (",aTOM
npOMt:itI)TO'IHOl1 ¢tIHilHl:OIlOilIIHq!Op\l.llllll!
6
600
EBPA3~~CK~~ 5AHK PA3B~T~s:I
C>KATbIE npOME>KYTO~HbIE OT~ETbl °,QBH>KEHHH ,QEHE>KHbIX CPE,QCTB 3A WECTb MEC~a..-EB, 3AKOH~HBWHXC~30 HIOH~ 2010 H 2009 rO,QOB (HE AY,QHPOBAHO) (8 mblcfNax aonnapoe CiliA)
,lJ;BHIKEHHE ,lJ;EHEIKHbIX CPE,lJ;CTB OT
OIIEPAUHOHHOH ,lJ;ERTEJIhHOCTH:
IlpoueHTHble ,Z:\OXO,Z:\bl, nOJIytIeHHble no 3aHMaM,
npe,Z:\OCTllBJIeHHblM IUlHeHTaM
IlpoueHTHble ,Z:\OXO,Z:\bl, nOJIytIeHHble no CCY,Z:\aM H cpe,Z:\CTBaM
B 6aHKax
IlpoueHTHble ,Z:\OXO,Z:\bl H npH6blJIb, nOJIytIeHHble no
onepaUHJ1M C 4>HHaHcoBbIMH aKTHBaMH, 0TPalKaeMblMH no
CnpaBe,Z:\JIHBOH CTOHMOCTH tIepe3 npH6blJIb HJIH y6b1TOK
Ilp0l..\eHTHble ,Z:\OXO,Z:\bl H npH6blJIb, nOJIytIeHHble no
4>HHaHcoBbIM aKTHBaM, HMeJOII..\HMCJI B HaJIHtIHH ,Z:\JIJI
npo,Z:\alKH
IlpoueHTHble ,Z:\OXO,Z:\bl, nOJIytIeHHble no HHBeCTHUHJlM,
y,Z:\eplKHBaeMblM ,Z:\O noraWeHHJI
IlpoueHTHble paCXO,Z:\bl, ynJIatIeHHble no ccy,Z:\aM H
cpe,Z:\CTBaM 6aHKOB
IlpoueHTHble paCXO,Z:\bl, ynnatIeHHble no BbmYlI..\eHHblM
,Z:\OJIrOBbIM l..\eHHblM 6yMaraM
,lJ;OXO,Z:\bl no ycnyraM H KOMHCCHH nOJIytIeHHble
Pacxo,Z:\bl no ycnyraM H KOMHCCHH ynJIatIeHHble
IlpotIHe ,Z:\OXO,Z:\bl nOJIytIeHHble
Onepal..\HOHHble paCXO,Z:\bl ynJIatIeHHble
IlpHTOK ,Z:\eHelKHblX cpe,Z:\CTB OT Onepal..\HOHHOH ,Z:\eJITeJIbHOCTH
,Z:\O H3MeHeHHH B onepaUHOHHblX aKTHBaX H 06J13aTeJIbCTBaX
H3MeHeHHH B onep3UHOHHblX 3KTHB3X:
YBeJIHtIeHHe 3aHMoB, npe,Z:\OCTaBJIeHHbIX KJIHeHTaM
YMeHbweHHe ccY,Z:\ H cpe,Z:\CTB B 6aHKax
YMeHbweHHe 4>HHaHcoBbIX aKTHBOB, OTpaJKaeMblX no
CnpaBe,Z:\JIHBOH CTOHMOCTH tIepe3 npH6blJIb HJIH y6blTOK
Y MeHbweHHe/(yBeJIHtIeHHe) npOtIHX aKTHBOB
H3MeHeHHH B onep3UHOHHblX 06HJ3TeJlbCTBSX:
YMeHbweHHe cpe,Z:\CTB 6aHKOB
YBeJIHtIeHHe cpe,Z:\CTB AHTHKpH3HcHoro l1>oH,Z:\a
YBeJIHtIeHHe 4>HHaHcoBbIX 06J13aTeJIbCTB, 0TPalKaeMblX no
CnpaBe,Z:\JIHBOH CTOHMOCTH tIepe3 npH6blJIb HJIH y6bITOK
YBeJIHtIeHHe/(yMeHbweHHe) npOtIHX 06J13aTeJIbCTB
qHCTblH npHTOK ,Z:\eHelKHblX cpe,Z:\CTB OT Onepal..\HOHHOH
,Z:\eJlTeJIbHOCTH
IDecTh MeCHueB,
J3KOH'IHBWHXCH
30 HIOHH
2010 ro,Z:\s
(He SY,Z:\HPOB3HO)
IDeCTb MeCHueB,
J3KOH'IHBWHXCH
30 HIOHH
2009 ro,Z:\3
(He 3Y,Z:\HPOB3HO)
25,294 13,428
8,469 10,563
34,051 7,369
14,194 11,494
10,521 11,693
(725) (13,220)
(37,804) 1,540 (178)
136 (15,360)
1,490 (262) 1,151
(11,041)
40,138 32,665
(81,956) 28,830
(46,642) 82,552
38,939 303
8,264 (786)
261 (24,230)
68 2,609
409 (894)
29,192 51,338
7
EBPA3HHCKHH 5AHK PA3BHTHfi
C>KATbIE npOME>KYTOYHbIE OTYETbl 0 AB~>KEHI>U1 AEHE>KHbIX CPE,QCTB 3A WECTb MEC~I.4EB, 3AKOHY~BW~XC~ 30 ~K)H~ 2010 ~ 2009 rOAOB (npOAOJl>KEH~E)
(HE AYA~POBAHO)
(6 mblcRlIax oonnap08 CiliA)
,llBUiKEHUE ,llEHEiKHhIX CPE,llCTB OT npHMe-
UHBECTUQUOHHOU ,llE.HTEJIbHOCTU: qaHHH
IIpH06peTeHHe <pHHaHcoBbIX aKTHBOB, HMelOIl\HXCJI B HaJ1HlJHH
AJIJI npo.nax{H (39,616) (6,000) IIoCTYnJIeHHJI OT BbI6bITHJI <pHHaHcoBbIx aKTHBOB, HMelOmHXCJI
B HaJ1HlJHH AJIJI npo.nax{H 139,276 38,878 IIpH06peTeHHe HHBecTHUHH, y.nepX{HBaeMblx.no norameHHJI (1,830,302) (568,877) IIoCTYnJIeHHJI OT norameHHJI HHBecTHUHH, y.nepX{HBaeMblx .no
noraWeHHJI 1,930,200 635,000 IIpH06peTeHHe OCHOBHbIX Cpe.ncTB H HeMaTepHaJ1bHbIX aKTHBOB (901) (728)
qHCTbIH npHTOK .neHeJKHbIX Cpe.nCTB OT HHBecTHUHoHHOH
.neJITeJIbHOCTH 198,657 98,273 ,llBUiKEHUE ,llEHEiKHhIX CPE,llCTB OT Cl>UHAHCOBOU ,llE.HTEJIbHOCTU:
IIocrynJIeHHJI OT YBeJIHlJeHHJI YCTaBHoro KanHTaJ1a 15,000 600 IIocrynJIeHHJI OT BbInycKa .nOJIrOBbIX ueHHbIX 6yMar 81,932 IIocrynJIeHHJI no 3aHMaM OT 6aHKoB 8,219 34,182
qHCTbIH npHToK .neHeJKHbIX cpe.ncTB OT <PHHaHCOBOH
.neJITeJIbHOCTH 23,219 116,714 1JMCTOE YBEJIMlIEHME }:{EHE)l(HhIX CPE.n;CTB I1I1X
3KBHBAJIEHTOB 251,068 266,325
}:{EHE)l(HhIE CPE.n;CTBA I1I1X 3KBHBAJIEHThI, Ha HalJaJ10
nepHo.na 438,948 400,110
BnWlHWl U3MeHeHWl Kypca uHocmpaHHblx 8aJllom Ha OeHeJICHble
cpeocm8a U lLX 3K8U8aJ1eHmbl (36,378) (6,238)
}:{EHE)l(HhIE CPE.n;CTBA I1I1X 3KBHBAJIEHThI, Ha KOHeu
nepHo.na 9 653,638 660,197
/c:== r,. '"'.....-== :::> ~k~:liK=;;e 08 M.~c--~-<llIlHorelloB tlilll-l.S...----------- Upuce;'19nJlb Upau:ICUJIH 'IllMccune.'I b n peII('l'J.I3 reml
npaB:ICIIJIH - YnpaB.UUOIUHH ;lUpCKTOp
DO 4JllluulcaM
10 aaf'ycra 20 I0 roJl..1 10 UBr)Cra::'O 1() ro.m r. AJIM,Ubl, KaJ3XCTaH r AJ1M'llbJ. Kal;lX;:T<lH
BbJ!)OPOlllfbiC flIIMetHlTCilhllbJC npll \1 ... ' lillU\ JI B3 op. l}·.tO lI[UJlK'n:Jl Heon,c·.1:l ... \loi'! 'I;lC Ibl\' Hac 101IlU<:lf CiK<l rOM
l1POMC)f(Y1"),~HOj:i lj'mH3Hcol:loli UHl!IOpMlIUHIJ
8
EBPA3~~CK~~ 6AHK PA3B~T~~
Bbl60P04HbiE nOs:lCH~TEl1bHbIEnp~ME4AH~s:I
KC>KATO~ npOME>KYT04HO~ <J)~HAHCOBO~ ~H<J)OPMAII~~ 3A WECTb MECs:lIIEB, 3AKOH4~BW~XCs:l30 ~IOHs:l2010 ~ 2009 rOAOB (HE AYA~POBAHO) (8 mblcR4ax iJonnapoe CiliA, ecnu He YKa3aHO UHoe)
1. oprAHH3AnH~
EBpa:mHCKHH 6aHK pa3BHTHH (.L\aJIee - «oaHK») HBJIHeTCH MeIK.L\YHap0.L\HOH opraHH3aQHeH,
C03.L\aHHOH B COOTBeTCTBHH C COrJIaWeHHeM 06 yqpe)l(}:\eHHH EBpa3HHCKOro 6aHKa pa3BHTHH,
3aKJIlOqeHHbIM MelK.L\Y POCCHHCKOH <De.L\epaQHeH H Pecny6JIHKOH Ka3axcTaH (.L\aJIee - «rocY.L\apcTBa
yqaCTHHKH») 12 HHBapH 2006 rO.L\a (.L\aJIee - «CornaweHHe 06 yqpe)l(}:\eHHH»). )l;aHHoe COrJIaweHHe
06 yqpe)l(}:\eHHH BCTynHJIO B CHJIy 16 HIOHH 2006 rO.L\a C MOMeHTa BbInOJIHeHHH onpe.L\eJIeHHbIX
npoQeLIYP, He06xo.L\HMbIX }:\J1H BCTynJIeHHH COrJIaWeHHH 06 yqpe)l(}:\eHHH B CHJIY.
OaRK OTKpbIT .L\JIH BCTynJIeHHH HOBbIX yqaCTHHKOB: K COrJIaWeHHIO 06 yqpe)l(}:\eHHH MOryT
npHCOe.L\HHHTbCH .L\pyrHe rocy.L\apCTBa H MeIK.L\YHap0.L\HbIe opraHH3aQHH. CTpaTerHqeCKOH QeJIblO
OaRKa HBJIHeTCH CO.L\eHCTBHe pa3BHTHIO PbIHOqHOH 3KOHOMHKH B rOCY.L\apcTBax-yqaCTHHKax, HX
3KOHOMHqeCKOMY pOCTy H pacwHpeHHIO B3aHMHbIX ToproBo-3KOHOMHqeCKHX CBH3eH nyTeM
ocymeCTBJIeHHH HHBecTHQHoHHOH .L\eHTeJIbHOCTH. oaHK 6bIJI OCHOBaH .L\JIH CO.L\eHCTBHH rocy.L\apCTBaM
yqaCTHHKaM B yrJIy6JIeHHH HHTerpaQHOHHbIX npOQeCCOB H pa3BHTHH HX HH<ppacTpyKTypbI.
B .L\eKa6pe 2008 rO.L\a COBeT oaHKa 0.L\06pHJI npHCOe.L\HHeHHe Pecny6JIHKH ApMeHHH, Pecny6JIHKH
oeJIapycb H Pecny6JIHKH Ta):I)KHKHCTaH K CornaweHHIO 06 yqpe)l(}:\eHHH. B 2009 roLIY Pecny6JIHKa
ApMeHHH H Pecny6JIHKa Ta):I)KHKHCTaH BbInOJIHHJIH Bce He06xo.L\HMbIe BHYTPHrocY.L\apCTBeHHble
npoQeLIYpbI, CBH3aHHbIe C paTH<pHKaQHeH CornaweHHH 06 yqpe)l(}:\eHHH oaHKa, OnJIaTHJIH CTOHMOCTb
npH06peTeHHbIx HMH aKQHH H CTaJIH rOCY.L\apCTBaMH-yqaCTHHKaMH oaHKa 3 anpeJIH 2009 rO.L\a H
22 HIOHH 2009 ro.L\a, COOTBeTCTBeHHO. B CBH3H C OnJIaTOH 21 HIOHH 2010 rO.L\a Pecny6JIHKOH
oeJIapycb cBoeH .L\OJIH B YCTaBHOM KanHTaJIe oaHKa, Pecny6JIHKa oeJIapycb CTaJIa nOJIHOnpaBHbIM,
nHTbIM rOCY.L\apCTBoM-yqaCTHHKoM oaHKa.
no COCTOHHHIO Ha 30 HIOHH 2010 y'laCTHHKaMH oaHKa HBJIHIOTCH: POCCHHCKaH <De.L\epaQHH,
Pecny6JIHKa Ka3aXCTaH, Pecny6JIHKa ApMeHHH, Pecny6JIHKa Ta):I)KHKHCTaH H Pecny6JIHKa oeJIapycb.
OCHOBHaH .L\eHTeJIbHOCTb oaHKa 3aKJIlOqaeTCH B ocymeCTBJIeHHH Kpe.L\HTHbIX OnepaQHH, OnepaQHH C
QeHHbIMH 6yMaraMH H HHOCTPaHHOH BaJIIOTOH. oaHK <pHHaHcHpyeT KpynHble H Cpe.L\HHe,
Cpe.L\HeCp0'lHbIe H .L\OJIrOCpOqHble HHBeCTHQHOHHbIe npoeKTbI, B TOM qHCJIe HH.L\YCTPHaJIbHO
HHHOBaQHOHHbIe nporpaMMbI rOCY.L\apCTB-Y'laCTHHKOB H Me)l(rOCY.L\apCTBeHHbIe QeJIeBbIe
nporpaMMbI. oaHK TaK)I(e yqaCTByeT B peaJIH3aQHH HHBeCTHQHOHHbIX npoeKTOB, HMelOmHX
Me)l(perHOHaJIbHOe 3HaqeHHe, H ocymeCTBJIHeT Kpe.L\HTOBaHHe npOMbIWJIeHHbIX npe.L\npHHTHH
rOCY.L\apCTB-yqaCTHHKOB.
rOJIOBHOH O<pHC oaHKa pacnOJIaraeTCH no a):Ipecy: np. )l;OCTbIK 220, r. AJIMaTbI, Pecny6JIHKa
Ka3axcTaH.
06mee KOJIH'leCTBO COTPY.L\HHKOB oaHKa no COCTOHHHIO Ha 30 HIOHH 2010 rO.L\a COCTaBJIHeT
212 'leJIOBeK (31 .L\eKa6pH 2009 ro.L\a: 195 qeJIOBeK).
B COOTBeTCTBHH C YCTaBOM, oaHK 06JIa):IaeT HMMyHHTeToM OT JIlO60ro CY.L\e6HOrO npeCJIe.L\OBaHHH, 3a
HCKJIlOqeHHeM CJIyqaeB, He HBJIHlOmHXCH CJIe.L\CTBHeM ocymeCTBJIeHHH ero nOJIHOMO'lHH. TaKOH )/(e
3aIQHTOH OT 06bICKa, peKBH3HQHH, apeCTa, KOH<PHCKaQHH, 3KcnponpHaQHH HJIH HHOii <pOPMbl H30HTHH
JIH60 OT'ly)l(}:\eHHH .L\O BbIHeceHHH OKOHqaTeJIbHOrO cy.L\e6HOrO peweHHH B OTHoweHHH oaHKa
06JIa):IalOT ero HMymecTBo H aKTHBbI. oaHK Ha TeppHTopHH rOCY.L\apCTB-y'laCTHHKOB OCB060)l(}:\aeTCH
OT JIlO6bIX HaJIOrOB, C60pOB, nOWJIHH, HaJIOra Ha npH6blJIb H .L\pyrHX nJIaTe)/(eH, 3a HCKJIlOqeHHeM
Tex, KOTopbIe npe.L\CTaBJIHIOT C060H nJIaTy 3a KOHKpeTHbIe BH.L\bl 06CJIy)/(HBaHHH.
9
no COCTOjjHHlO Ha 30 HlOHjj 2010 rO,L:\a H 31 ,L:\eKa6pjj 2009 rO,L:\a YCTaBHhIH: KanHTan EaHKa 6hIn
pacnpe,L:\eJleH CJle,L:\ylOI.IJ;HM 06pmoM:
30 HIOHB 31 ~eKa6pB
2010 ro~a 2009 ro~a
POCCHikKlllI <1>MepaUHJI 1,000,000 1,000,000 Pecny6JIHKa Ka3axcTaH 500,000 500,000 Pecny6JIHKa EeJIapycb 15,000 Pecny6JIHKa TlI,lI.X<HKHcTaH 500 500 Pecny6JlHKa ApMeHHJI 100 100
1,515,600 1,500,600
B03Me~aeMOCTb cIlHHaHcoBbix aKTHBOB
B pe3YJlhTaTe HeCTa6HJlhHOCTH MHpOBhIX PhIHKOB KanHTana H Kpe,L:\HTHhIX PhIHKOB H conyTcTBylOI.IJ;eH:
3KOHOMH'IeCKOH: HeOnpe,L:\eJleHHOCTH, HMelOI.IJ;eH: MeCTO Ha oHeTHylO ,L:\aTY, cyI.IJ;ecTByeT BepOjjTHOCTh
TOro, qTO EaHK He CMO:lKeT B03MeCTHTh 6anaHcoBylO CTOHMOCTh aKTHBOB B np0I.l,eCce CBOeH: 06hlqHOH
,L:\ejjTeJlhHOCTH.
no COCTOjjHHlO Ha 30 HlOHjj 2010 rO,L:\a !pHHaHcoBhle aKTHBhI EaHKa COCTaBHJlH 2,493,940 ThIC. ,L:\OJlJl.
CIlIA (31 ,L:\eKa6pjj 2009 rO,L:\a: 2,468,629 ThIC. ,L:\OJlJl. CIlIA). B03MeI.IJ;aeMOCTh 3THX !pHHaHCOBhIX
aKTHBOB B BhICOKOH CTeneHH 3aBHCHT OT 3!p!peKTHBHoCTH !pHcKanhHhlx H npOqHX Mep, npHHHMaeMhIX
B Pa3JlHqHhIX CTpaHax ,L:\Jljj ,L:\OCTH:lKeHHjj 3KOHOMHqeCKOH: cTa6HJlhHOCTH H BOCCTaHOBJleHHjj, T.e.
!paKTOpOB, Heno,L:\KoHTpOJlhHhIX EaHKy. B03MeI.IJ;aeMOCTh !pHHaHcoBhIX aKTHBOB onpe,L:\eJljjeTCjj
EaHKoM Ha OCHOBaHHH YCJlOBHH: H HH!p0pMaI.l,HH, cyI.IJ;eCTBylOI.IJ;HX Ha oHeTHylO ,L:\aTy. PYKOBO,L:\CTBO
CqHTaeT, qTO HeT Heo6xo,L:\HMOCTH B ,L:\aHHhIH: MOMeHT ,L:\Jljj C03,L:\aHHjj ,L:\OnOJlHHTeJlhHhIX npOBH3HH: Ha
!pHHaHcoBhle aKTHBhI, OCHOBhIBMCh Ha cyI.IJ;eCTBylOI.IJ;HX 06CTOjjTeJlhCTBax H HMelOI.IJ;eHCjj
HH!p0pMaI.l,HH.
2. IIPHHIJ;HIIhI IIPE,ll;CTABJIEHHR OTQETHOCTH
OCHOBHble npHHUHDI.1 6yxraJITepCKOro y'leTa
HaCTOjjI.IJ;M C:lKaTM npoMe:lK)'TOqHM !pHHaHcoBM HH!p0pMaI.l,Hjj EaHKa 6hIJla nO,L:\rOTOBJleHa B
COOTBeTCTBHH C Me)l()lyHapO,L:\HhIM CTaH,L:\apTOM 6yxranTepcKoro yqeTa (<<MCEY»)
34 «npOMe:lK)'TOqHM !pHHaHcoBM OHeTHOCTh». CooTBeTcTBeHHo, HeKoTopM HH!p0pMaI.l,Hjj H
paCKphITHjj, KOTophle 06hlqHO Tpe6yeTCjj pacKphIBaTh B npHMeqaHHjjX K !pHHaHcoBoH OHeTHOCTH, He
6hInH paCKphIThI HJlH 6hIJlH paCKphIThI COKpaI.IJ;eHHO. ,UaHHylO C:lKaTYlO npOMe:lK)'TOqnylO
!pHHaHCOBYlO HH!popMaI.l,HlO He06xo,L:\HMO paCCMaTpHBaTh COBMeCTHO C !pHHaHCOBhIMH OHeTHOCTjjMH
H COOTBeTcTBylOI.IJ;HMH BhI60pOqHhIMH npHMeqaHHjjMH, BKJllOqeHHhlMH B !pHHaHCOBhle OHeTHOCTH
EaHKa 3a rO,L:\hI, 3aKOHqHBIIIHeCjj 31 ,L:\eKa6pJl 2009,2008 H 2007 rO,L:\OB.
HacTOJlI.IJ;M C:lKaTM npOMe:lKyTOqHM !pHHaHcoBM HH!p0pMaI.l,Hjj nO,L:\rOTOBJleHa Ha OCHOBe MeTO,L:\a
HaqHCJleHHjj H npHHI.I,Hna HCTOpHqeCKOH: CTOHMOCTH, 3a HCKJllOqeHHeM OTpa:lKeHHjj no CnpaBe,L:\JlHBOH:
CTOHMOCTH !pHHaHcoBhIX aKTHBOB, HMelOI.IJ;HXCJI B HanHqHH ,L:\Jljj np0,L:\a:lKH, !pHHaHcoBhIX aKTHBOB H
06jj3aTeJlhCTB, OTpa:lKaeMhIX no CnpaBe,L:\JlHBOH: CTOHMOCTH qepe3 npH6hIJlh HJlH y6hITOK, H
npoH3BO,L:\HhIX !pHHaHcoBhIX HHcTpyMeHToB.
nO,L:\rOTOBKa C:lKaTOH: npOMe:lKyTOqHOH: !pHHaHCOBOH: HH!p0pMaI.l,HH B COOTBeTCTBHH C MCEY 34 Tpe6yeT OT PYKOBO,L:\CTBa EaHKa BhIpa60TKH OI.l,eHOK H ,L:\OnYI.IJ;eHHH, BJlHjjlOI.IJ;HX Ha npHBO,L:\HMhle B
OHeTHOCTH CYMMhI aKTHBOB H 06jj3aTeJlhCTB EaHKa, pacKphITHe YCJlOBHhIX aKTHBOB H 06jj3aTeJlhCTB
no COCTOJlHHlO Ha ,L:\aTy !pHHaHcoBoH HH!pOPMaIJ,HH H npHBO,L:\HMhIe B OHeTHOCTH CYMMhI ,L:\OXO,L:\OB H
paCXO,L:\OB 3a OHeTHhiH nepHo,L:\. <DaKTHqeCKHe pe3YJlhTaThI MOryT OTJlHqaThCjj OT ,L:\aHHhIX OI.l,eHOK.
OI.l,eHKH, paCXO:lK,L:\eHHe KOTOphIX C !paKTHqeCKHMH pe3YJlhTaTaMH HaH60Jlee BepOJlTHO, CBjj3aHhI C
!pOpMHpOBaHHeM pe3epBoB no,L:\ 06eCI.I,eHeHHe 3aH:MOB H ,L:\e6HTOpCKOH: 3MOJl:lKeHHOCTH H onpe,L:\eJleHHeM
Cnpaae,L:\JlHBOH CTOHMOCTH !pHHaHcoBhlx HHcTpyMeHToB.
10
C)f(aTaH npOMe)f()'TOt{HaH <l>IIHaHCOBaH IIH<I>0PMaI.\lIji BKJUOt{aeT BCe He06xo):{IIMhIe KOppeKTllpOBKII,
KOTophIe, no MHeHlllO pyKOBO):{CTBa liaHKa, He06xo):{IIMhI ):{JIji cnpaBeMIiBoro oT06pa)f(eHllji
pe3YJIhTaTOB ):{ejiTeJIhHOCTIi 3a OTt{eTHhIH nepMO):{. Bce no):{06HhIe KOppeKTllpOBKM no CBoeH cyrn
06hIt{HhI II IIMelOT nOBTOpjilOmllHCji XapaKTep. nOCKOJIhKY pe3YJIhTaThI 6aHKOBCKOH ):{ejiTeJIhHOCTIi
Ot{eHh 6JIII3KO CBji3aHhI II t{YBCTBIITeJIhHhI K 113MeHeHlljiM PhIHOt{HhIX yCJIOBIIH, pe3YJIhTaThI
npOMe)f()'TOt{HOH OTt{eTHOCTIi He 06ji3aTeJIhHO OTpa)f(aIOT B03MO)f(HhIe pe3YJIhTaTbI no liTOraM ro):{a.
cJ>yHKQHOH3J1LH3H B3J1IOT3
<I>YHKQIIOHanhHOH BanlOTOH liaHKa jiBJIjieTCji ):{OJIJIap ClllA.
3. OCHOBHhIE IIPHHD;HIIhI YQETHOH IIOJIHTHKH
npll no):{rOTOBKe C)f(aTOH npOMe)f()'Tot{HoH <l>IIHaHCOBOH IIH<I>opMaQIIII liaHK IICnOJIh30Ban nOJIlirnm II
MeTo):{hI pac'leTa, KOTophIe 6hInli IICnOJIh30BaHhI npll no):{roToBKe <l>IIHaHcOBOH OTt{eTHOCTIi liaHKa 3a
ro):{bI, 3aKOHt{IIBumeCji 31 ):{eKa6pji 2009, 2008 II 2007 rO):{OB.
CTaIm3pTLI H HHTepnpeT3QHH, BLmYlQeHHLle, HO elQe He BCTynHBWHe B CHJlY
liaHK He np"MeHjiJI CJIe):{YlOmlie CTaH):{apThI II HHTepnpeTaQIIII, KOTophIe 6hInli BhmymeHhI:
• B ):{eKa6pe 2008 ro):{a KHMC<I>O BhmycTIiJI TOJIKOBaHlie 17 «Pacnpe):{eJIeHlle He):{eHe)f(HhIX
aKTIIBOB BJIa):{eJIhQaM» II KMCliY npllHjiJI cooTBeTcTBYlOmlie nonpaBKII K MC<I>O 5 «)];oJIrOcpot{HhIe aKTIIBhI, npe):{Ha3Hat{eHHhIe ):{JIji npo):{a)f(II, II npeKpameHHaH ):{ejiTeJIhHOCTh».
TOJIKOBaHlie Tpe6yeT np"3HaBaTh pacnpe):{eJIeHlle no cnpaBe):{JIIiBOH CTOMMocrn, C
OTpa)f(eHlleM JII060H BbIrO):{hI llJIIi y6hITKa B OTt{eTe 0 cOBoKynHoM ):{oxo):{e. nonpaBKa K
MC<I>O 5 paCUmpjieT onpe):{eJIeHlle rpynn BhI6bITliji II npeKpameHHoH ):{ejiTeJIhHOCTIi KaK
BhI6hITliH C Pa3JIllt{HhIMIi cnoc06aMli pacnpe):{eJIeHllji. )];aHHhIe 113MeHeHllji He ):{OJI)f(HhI
OKa3aTh 3Hat{IITeJIhHOrO 3<1><I>eKTa Ha liaHK.
• <I>MHaHcoBhIe IIHCTpYMeHThI - np"3HaH"e II OQeHKa - 12 HOji6pji 2009 ro):{a KMCliY
BhmycTIiJI MC<I>O 9 «<I>IIHaHcoBhIe IIHcTpyMeHThI», KaK nepBhIH rnar B npOeKTe no 3aMeHe
MCliY 39 «<I>IIHaHcoBbIe IIHcTpYMeHThI - np"3HaH"e II OQeHKa». MC<I>O 9 BBO):{IIT HOBbIe
Tpe60BaHliji no KnaCCII<I>lIKaQIIII II OQeHKe <I>"HaHcoBhIX aKTIIBOB. )];aHHbIe Tpe60BaHliji
BCTynjiT B CIIJIY C 1 jiHBapji 2013 ro):{a, B03MO)f(HO, IIX np"HjiT"e):{o ):{aThI BCTynJIeHllji B Cllny,
BKnlOt{aH 2009 ro):{. KMCliY nJIaHlipyeT B 20 I0 ro):{y ):{06aBIiTh HOBhIe Tpe60BaHliji no
KnaCcII<I>lIKaQIIII II OQeHKe <l>IIHaHcoBbIx 06ji3aTeJIhCTB, npeKpameHlllO np"3HaH"ji
<l>IIHaHcoBhIX MHcTpyMeHToB, 06ecQeHeHllIO II yt{eTy xe):{)f(lIpOBaHliji. K KOHQY 2010 ro):{a
MC<I>O 9 nOJIHOCThlO 3aMeHIIT MCliY 39 II 6y):{eT 06ji3aTeJIeH K np"MeHeH"1O C 2013 ro):{a C
B03MO)f(HOCThlO 60JIee paHHero np"MeHeH"ji. PyKOBO):{CTBO liaHKa pernllJIO He np"MeHjiTh
):{aHHbIH CTaH):{apT ):{O ):{aThI ero BCTynJIeHllji B ):{eHCTBlie. PyKOBO):{CTBO liaHKa eme He
3aKOHt{IIJIO OQeHKY 3<1><I>eKTa IICnOJIh30BaHliji )Toro CTaH):{apTa Mji COCTaBJIeHllji OTt{eTHOCTII,
Kor):{a OH 6y):{eT npliMeHeH.
• 4 HOji6pji 2009 ro):{a KMCliY nepeCMOTpeJI MCliY 24 «PacKpbITlie CBji3aHHbIX CTOPOH»,
t{T06hI npe):{ocTaBIiTh t{aCTllt{Hoe IICKJIlOt{eHlle no Tpe60BaHlijiM K paCKphITli10 IIH<I>opMaQIIII
Mji opraH1I3aQIIH, CBji3aHHhIX C npaBIITeJIhCTBOM, II t{T06hI Pa3bjiCHIiTh onpe):{eJIeHlle
CBji3aHHbIX CTOpOH. nepecMoTpeHHhIH cTaH):{apT TaK)f(e Pa3bjiCHjieT, 'ITO paCKphITlie
Tpe6yeTCji ):{JIji JII060ro 06ji3aTeJIhCTBa OT CBji3aHHOH CTOpOHhI cOBeprnliTh KaKOe-JIII60
):{eHCTBlle, npll yCJIOBIIII B03HIIKHOBeHllji llJIIi He B03HIIKHOBeHllji onpe):{eJIeHHOrO C06bITliji B
6y):{ymeM, BKnlOt{aH ):{orOBophI, nOMe)f(amlie IICnOJIHeHll1O (npll3HaHHhIe llJIIi He
npIl3HaHHbIe). nepeCMOTpeHHhIH CTaH):{apT np"MeH"M Mji rO):{OBhIX nepIlO):{OB,
Hat{lIHaIOmllXCji 1 jiHBapji 2011 ro):{a M n03)f(e, np"MeHeH"e ):{O YKa3aHHOrO cpoKa
pa3pernaeTCji. PyKOBO):{CTBO liaHKa B HaCTOjimee BpeMji OQeHIIBaeT BJIlljiHlle OT np"MeHeH"ji
):{aHHoro M3MeHeHllji.
II
• B oKTSl6pe 2009 rO.LJ.a KMCIiY BbmycnUl H3MeHeHHSI K MCIiY 32 no KJIaCcH!lJHKaI..\HH
BbmymeHHbIX npaB. AJISI BbmymeHHbIX npaB, npe.LJ.JIO)KeHHbIX no !lJHKcHpoBaHHoH BeJIH'IHHe
HHoc-rpaHHoH BaJIlOTbI, TeKymIDI npaKTHKa npe.LJ.nHCblBaeT Y'lHTbIBaTb TaKHe BbmycKH KaK
npOH3BO.LJ.HOe 06S13aTeJIbCTBo. H3MeHeHHe yKa3blBaeT, 'ITO, eCJIH TaKHe npaBa BbmYCKaIOTCSI
npOnOpl..\HOHaJIbHO TeKymHM aKI..\HOHepaM opraHH3al..\HH B TOM )Ke KJIaCce, 3a
!lJHKcHpoBaHHylO BeJIH'IHHy HHOCTpaHHOH BaJIlOTbI, OHH .LJ.OJI)KHbI 6bITb KJIaCcH!lJHI..\HpOBaHbI
KaK KanHTaJI, BHe 3aBHCHMOCTH OT BaJIlOTbI, B KOTOpOH BbIpa)KeHa l..\eHa nOKynKH. H3MeHeHHe
npHMeHHMO .LJ.JISI ro.LJ.0BbIX nepHO.LJ.OB, Ha'lHHaIOmHXCSI I !lJeBpaJISi 2010 rO.LJ.a H n03)Ke.
PyKOBOJJ;CTBO IiaHKa B HaCTOSimee BpeMSI Ol..\eHliBaeT BJIHSlHl1e npHMeHeHHSI .LJ.aHHoro
H3MeHeHI1S1.
4. lJHCThlH IIPOUEHTHhlH ));OXO));
lIIecTL MeCRl(eB, lIIeCTL MeCRl(eB,
laKOH'IHBWHXCR l3KOH'IHBWHXCR
30 HIOHR 30 HIOHR
2010 rO~3 2009 ro~a
(He aY~HpOBaHO) (He 3Y~HPOB3HO)
np0l(eHTHblH ~OXO~ BKJlIO'IaeT:
llpoueHTHblH ~oxo~ no ljlHHaHcOBblM aKTHBaM, OTpaJKeHHblM no
aMOpTH1HpOBaHHOH CTOHMOCTH:
- npoueHTHblH ~OXO)l. no 06ecueHeHHblM «!JHHaHCOBblM aKTHBaM 7,597 7,316 - npoueHTHblH ~OXO)l. no ljlHHaHcoBblM 3KTHBaM, He nO~Beprl1IHMCll
06ecueHeHHIO 42,815 33,396 llpoueHTHblH )l.oxo~ no «!JHHaHCOBblM aKTHBaM, OTpaJKaeMblM no cnpaBe~i1HBOH
CTOHMOCTH '1epel npH6blilb HilH y6b1TOK 63 llpOueHTHblH ~oxo)l. no «!JHHaHCOBblM aKTHB3M, HMelOWHMCll B HailH'!HH ~i111
npOnaJKH 7,596 11,351
IIT0ro np0l(eHTHblH ~OXO~ 58,071 52,063
IIpoueHTHblH nOXO)l. no ljlHHaHCOBblM aKTHBaM, OTpaJKaeMblM no
aMOPTH1HpoBaHHOH CTOHMOCTH, BKilIO'!aIOT:
llpoueHT no laHMaM, npenOCTaBJIeHHblM KilHeHTaM 31,175 19,276 IIpoueHT no HHBeCTHIUtllM, ynepJKHBaeMblM)l.O nOral1IeHHll 10,528 11,604 llpoueHT no ccynaM H CpenCTBaM B 6aHKax 8,709 9,832
HTOro npOueHTHblH )l.OXon no «!JHHaHCOBblM aKTHBaM, OTpaJKaeMblM no
aMOPTH1HpOBaHHOH CTOHMOCTH 50,412 40,712
npOl(eHTHblH pacxo~ BKJlIO'IaeT:
llpoueHT no «!JHHaHCOBblM 06111aTeJIbCTBaM, OTpaJKaeMblM no
aMOpTH1HpOBaHHOH CTOHMOCTH BKilIO'IaeT:
llpoueHT no BbmyweHHblM nOilroBblM ueHHblM 6yMaraM (36,026) (1,830) llpoueHT no ccynaM H cpenCTBaM 6aHKOB (761) (11,940)
HTOro npoueHTHblH paCXO)l. no ljlHHaHcoBblM 06111aTeilbCTBaM, OTpaJKaeMblM no
aMOpTH1HpoBaHHOH CTOHMOCTH (36,787) (13,770)
'IHCTLIH npOl(eHTHblH ~OXO~ ~O c\JOpMHpOB3HHR pelepBOB no~ 06eCI(eHeHHe
c\JHHaHCOBLIX aKTHBOB, no KOTOpblM na'lHCJlRIOTCR npOl~eHTLI 21,284 38,293
12
5. PE3EPB YlihITKOB
I1HepopMau.HlI 0 ,D.BH)I(eHHH pe3epBoB y6bITKOB no aKTHBaM, no KOTOpbIM Hat:IHCJllllOTClI npOu.eHTbI,
npe,D.CTaBJleHa CJle.nylOl.I.I,HM 06pa30M:
lIIecTb MeCHueB,
3aKOH'IHBWHXCH
30 HIOHH
2010 rO,lJ;a
(He ay,lJ;HpOBaHO)
lIIecTh MeCHueB,
3aKOH'IHBWHXCH
30 HIOHH
2009 rO,lJ;a
(He ay,lJ;HpOBaHO)
Ha HaqaJIO nepHO.lla
C03.llaHHe pe3epBOB (He aY.llHpOBaHO)
BOCCTaHOBJIeHHe pe3epBOB (He aY.llHpOBaHO)
KypCOBaJI nepeoueHKa (He aY.llHpOBaHO)
(6,562) (7,614)
687 500
(1,377) (4,965)
681 (42)
Ha KOHeu nepHO.lla (He aY.llHpOBaHO) (12,989) (5,703)
6. qHCTAR IIPHlihIJIh 110 cI»HHAHCOBhIM AKTHBAM H 0IiR3ATEJIhCTBAM, OTPAJKAEMhIM 110 CIIPABE,lJ;JIHBOH CTOHMOCTH QEPE3 IIPHlihIJIh HJIH YlihITOK
lIIeCTb MecHueB, lIIeCTb MeCHueB,
3aKOH'IHBWHXCH 3aKOH'IHBWHXCH
30 HIOHH 30 HIOHH
2010 rO,lJ;a 2009 rO,lJ;a
(He ay,lJ;HpOBaHO) (He ay,lJ;HpOBaHO)
qHCTaJI npH6bIJIb no <pHHaHcoBbIM aKTHBaM, npe.llHa3HaqeHHblM A/lJI
TOprOBJIH 34,053 7,369
HToro 'IHCTaH npH6L1J1b no <pHHaHcoBbIM aKTHBaM H
06H3aTeJlbCTBaM, OTpalKaeMblM no CnpaBe.llJlHBOH CTOHMOCTH
'Iepe3 npH6blJlb HJlH y6blTOK 34,053 7,369
qHCTaJI npH6blJIb no <pHHaHCOBbIM aKTHBaM, npe.llHa3HaQeHHblM A/lJI
TOprOBJIH, BKJIlOQaeT:
qHCTaJI npH6bIJIb no onepaUHJlM C npoH3BO.llHblMH
<pHHaHcoBbIMH HHCTPyMeHTaMH C HHocTPaHHOH BaJllOTOH 31,916 8,453 HepeaJIH30BaHHaJI npH6blJIb/(y6bITOK) no KOppeKTHpOBKe
CnpaBeA/lHBOH CTOHMOCTH 1,744 (1,084) PeaJIH30BaHHaJI npH6blJIb no ToprOBblM onepaUHJlM 393
HToro 'IHCTaH npH6blJlb no onepaUHHM C <pHHaHcoBbIMH
aKTHBaMH H 06H3aTeJlbCTBaMH, npe.llHa3Ha'leHHblMH ,lJ;JlH
TOprOBJlH 34,053 7,369
7. QHCThIH YlihITOK 110 OIlEPAUHRM C HHOCTPAHHOH BAJIIOTOH
lIIecTh MecHueB, lIIeCTb MecHueB,
3aKOH'IHBWHXCH 3aKOH'IHBWHXCH
30 HIOHH 30 HIOHH
2010 rO,lJ;a 2009 rO,lJ;a
(He ay,lJ;HpOBaHO) (He ay,lJ;HpOBaHO)
KYPCOBble pa3HHUbl, HeTTO 31,253 6,417 ToproBble onepaUHH, HeTTO 468 HToro 'IHCThIH y6blTOK no onepaUHHM
C HHoCTpaHHoH BaJlIOTOH 31,721 6,440
13
23
8. OnEPAD;HOHHbIE PACXO)J;bI
WecTb MecHueB, WeCTb MeCKueB, 3aKOH'IHBWHXCK 3aKOH'IHBWHXCK
30 HIOHK 30 HIOHK 2010 rOLla 2009 rOLla
(He aYLlHpOBaHO) (He aYLlHpOBaHO)
3apa60THlUI nnaTa H np0'lHe B03HarpIDKJleHmi pa60THHKaM (BKJlIO'IlUI pacxOLlbl no apeHLle KBapTHp JlJI~ pa60THHKOB) 7,875 4,871 Pacxo,nbi Ha apeHJlY H co,nep*aHHe nOMemeHHH 1,264 1,095 Pacxo,nbi Ha <llHHaHcHpOBaHHe H nO.lUJ.ep*KY Hccne,nOBaHHH H nporpaMM perHOHaJlbHOH HHTerpal.\HH <l>oH,na TeXHH'IeCKOrO Co,neHCTBH~ 976 219 H3HOC H aMOpTH3al.\H~ 834 838 KOMaH,nHpOBO'lHble pacxo,nbi 757 338 TIpolj>eccHOHaJlbHble ycnyrH 669 443 Pacxo,nbi no co,nep*aHHIO HHlj>opMal.\HOHHbIX CHCTeM H nporpaMMHoro 06eCne'leHH~ 423 388 y cnyrH CB~3H 410 293 OxpaHa 406 241 Pacxo,nbi Ha pacwHpeHHe Lle~TeJlbHOCTH 344 263 PacxOLlbl Ha 06y'leHHe nepCOHaJla 232 75 TpaHCnOpTHble pacxo,nbi 158 166 KaHl.\eJl~pCKHe, THnorpalj>cKHe pacxo,nbi H pacxo,nbi Ha no,nnHcKy 54 184 TIpo'lee 384 200
"TOro onepaUHOHHble paCXOLlbl 14,786 9,614
9. )J;EHEiKHbIE CPE)J;CTBA H CqETA B HAD;HOHAJlbHbIX (D;EHTPAJlbHbIX) IiAHKAX rOCY)J;APCTB-yqACTHHKOB IiAHKA
30 HIOHK 31 LleKa6pK 2010 rOLla 2009 rOLla
(He aYLlHpOBaHO)
C'IeTa BHal.\HOHaJlbHOM DaHKe Pecny6nHKH Ka3axCTaH 33,430 94,836 HaJlH'IHble cpe,nCTBa B Kacce 54 36
"Toro LleHeJEHbie cpeLlCTBa H C'IeTa B HaUHOHaJlbHblX
(ueHTpaJlbHblx) 6aHKax rOCYLlapCTB-Y'laCTHHKoB fiaHKa 33,484 94,872
.D:eHe)f(Hble cpe~cTBa H HX 3KBHBaJIeHTbI, npe~CTaBneHHbleB OPleTe 0 ~Bli)f(eHHH ~eHe)f(HbIX cpe~cTB,
BKJllOtJaJOT cne.nylOlI.{ee:
30HIOHK 31 JJ:eKa6pK 30 HIOHK
2010 rOLla 2009 rOJJ:a 2009 rOJJ:a (He aYJJ:HpOBaHO) (He aYJJ:HpOBaHO)
):(eHe*Hble cpe,ncTBa H c'leTa B Hal.\HOHaJlbHbIX (l.\eHTPaJlbHbIX) 6aHKax rocy,napCTB-y'laCTHHKOB DaHKa 33,484 94,872 166,817
3aHMbi H cpe,nCTBa, npe,nOCTaBneHHble 6aHKaM CTpaH 03CP, POCCHHCKOH <l>e,nepal.\HH H Pecny6nHKH Ka3axcTaH 620,154 344,076 493,380
"TOro JJ:eHeJEHble cpe,nCTBa H HX 3KBHBaJleHTbI 653,638 438,948 660,197
3aHMbi H cpe~CTBa, npe~ocTaBneHHble 6aHKaM cTpaH 03CP, POCCliHCKOH <1>e~epaUHH H Pecny6nHKli
Ka3axCTaH B cyMMe 470,069 TbIC. ~onn. ClllA, COCTORlI.{He li3 KoppecnoH~eHTcKlix CqeTOB li
CpOtJHblX ~en03liTOB B 6aHKax, HMelOlI.{liX Kpe~HTHbIH peHTliHr OT Me)f(,ll)'HapO~HbIX peHTliHroBblx
areHTCTB He HH)f(e KaTeropHH BBB li/linli Baa2, paCKpbITbl B npliMeqaHlili 11.
14
896
10. ~HHAHCOBhIE AKTHBhI H Oli.sI3ATEJIhCTBA, OTPAiKAEMhIE no CnPABE,lJ,JIHBoit CTOHMOCTH QEPE3 nPHlihiJIh HJIH YlihITOK
30 HIOHH 31,lleK36pH 2010 rO,ll3 2009 rO,ll3
(He 3Y,llHPOB3HO) W~lHaHCOBLle llK'I'UBLI, npe,llHa:ma'leHHLle ,llnR TOprOBnu: TIPOU3BO,llHble <llUHaHcoBble UHcTpyMeHTbI 1,928 )J,onrOBble ueHHble 6yMaru 40,037
HToro lj)HH3HcOBble 3K'THBbl, npe,llH33H3'1eHHble ,llJlH TOPI"OBJIH 1,928 40,933
HToro lj)HHaHCOBble aK'THBbl, OTpa",aeMble no Cnp3Be.llJlHBOii CTOHMOCTH '1epe3 npH6blJlb HJlH y6blTOK 1,928 40,933
30 HIOHH 2010 rO,ll3 (He 3y,llHpOBaHO)
Cnp3Be,llJlHB3H Cnp3Be.llJlHB3H CTOHMOCTb CTOHMOCTb
HOMH AKTHB 06H3a HOMH AKTHB 06H3aH3J1bHaH TeJJbCTBO H3J1bHaH TeJJbCTBO
CYMM3 CYMM3 "POH3BO,llHble lj)HHaHcoBble
HHCTpYMeHTbl: KOHTpaK'Tbl CHHOCTpaHHoii
BaJIlOTOii CBon 303,270 1,909 (52) 252,571 896 (117) CnOT U <l>opBap,ll 110,133 __......;;.;19;... (132)
1,928 (184) 896 (117)
30 HIOHH 2010 rO,ll3 (He 3Y,llHPOB3HO)
llpOueHTH3H CyMMa llpOuefITH3H CyMMa CT3BK3 CTaBK3
KHOMHH3J1Y KHoMHHaJlY
)J;OJlrOBble ueHHble 6yM3rH: Ka3Ha'leHCKUe 06nurauuu CiliA 1.00% 40,037
40,037
11. CCY,lJ,hI H CPE,lJ,CTBA B liAHKAX
30 HIOHH 31,lleKa6pH 2010 rO,ll3 2009 rO,ll3
(He 3y,llHpOBaHO)
CpO'lHble ,llen03UTLI B,llpyrux 6aHKax 382,283 132,488 KoppeCnOH,lleHTCKUe C'IeTa BAPYrux 6aHKax 222,180 210,723 CCYAbI, npe,llOCTaBneHHble no cornaweHURM 06paTHoro PETIO 142,039 175,989 CCYAbI6aHKaM 75,022 69,830 KoppecnoHAeHTcKue C'IeTa BAPYrux 6aHKax no 6poKepcKuM onepauuRM l..;..6,""2..;..8_6_ 1,291
HTOI'O CCy,llbl H Cpe,llCTB3 B 6aHK3X 837,810 590,321
15
no COCTOHHHIO Ha 30 HIOHH 2010 ro.n;a y oaHKa HMeJIHCb cpe.n;cTBa Ha CyMMy 205,823 TbIC. .n;OJIJI. CiliA B O.L\HOM rocy.n;apcTBeHHoM 6aHKe rocy.n;apcTBa-yqaCTHHKa, HMelO~ero peHTHHr OT Me)K)J.yHapo.n;HbIX
peHTHHroBblX areHTCTB KaTeropHH BBB H Baal. no COCTOHHHIO Ha 31 .n;eKa6pH 2009 ro.n;a y OaHKa
HMeJIHCb cpe.n;cTBa Ha cyMMy 205,038 TbIC. .n;OJIJI. CiliA B O.n;HOM rocy.n;apcTBeHHoM 6aHKe
rocy.n;apcTBa-yqaCTHHKa, HMelO~ero peHTHHr OT Me)K)J.yHapo.n;Horo peHTHHroBoro areHTCTBa
KaTeropHH BBB H Baal. 3TH CYMMbI HH.n;HBH.n;yaJIbHO npeBbIIIIaJIH 10% CYMMbI KanHTaJIa oaHKa no
COCTOHHHIO Ha 30 HIOHH 2010 ro.n;a H 31 .n;eKa6pH 2009 ro.n;a, COOTBeTCTBeHHO.
no COCTOHHHIO Ha 30 HIOHH 2010 ro.n;a H 31 .n;eKa6pH 2009 ro.n;a pe3epBa y6bITKOB no ccy.n;aM H
cpe.n;cTBaM B 6aHKax He 6b11l0.
no COCTOHHHIO Ha 30 HIOHH 2010 ro.n;a H 31 .n;eKa6pH 2009 ro.n;a 6aJIaHCOBM CTOHMOCTb aKTHBOB H
cnpaBe.n;JIHBaH CTOHMOCTb 06eCneqeHHH no comaIIIeHHHM 06paTHoro PEno npe.n;cTaBJIeHbI
CJIe.n;yIO~HM 06pa30M:
30 HIOHB 31 ~eKa6pB
2010 ro~a 2009 ro~a
(He aY~HpOBaHO)
liaJlaHCOBaB CnpaBe~HBaB liaJlaHCOBaB CnpaBe~HBaB
CTOHMOCTb CTOHMOCTb CTOHMOCTb CTOHMOCTb
CCY~bl 06eCne'leHHB CCY~bl o6ecne'leHHB
EBpOo6JlHraUHH POCCHHCKOH
<I>e~epaUHH 62,624 73,853 45,787 53,047 061lHraUHH, BbmymeHHble
He41HHaHcoBbIMH opraHH3aUHlIMH 61,629 68,612 54,212 66,314 06nHraUHH, BbInymeHHbIe
6aHKaMH H 4lHHaHcoBblMH
opraHH3aUHlIMH POCCHHCKOH
<I>e~epaUHH 17,786 20,384 75,990 90,428
142,039 162,849 175,989 209,789
12. 3AHMhI, IIPE,nOCTABJlEHHhIE KJlHEHTAM
30 HIOHB 31 ~eKa6pB
2010 ro~a 2009 ro~a
(He aY~HpOBaHO)
3aHMbI, npe~OCTaBJleHHbIeKJIHeHTaM 703,382 615,546
3a MHHyCOM pe3epBa y6bITKOB (12,989) (6,562)
HToro 3aiiMbl, npe~OCTaBJIeHHbleKJlHeHTaM 690,393 608,984
B npHBe.n;eHHoH HH)I(e Ta6JIHue npe.n;CTaBJIeH aHaJIH3 TeKy~eH CTOHMOCTH 3aHMoB, npe.n;oCTaBJIeHHblX
KJIHeHTaM, B pa3pe3e nOJIyqeHHoro 06eCneqeHHH, a He cnpaBe.n;JIHBOH CTOHMOCTH caMoro
06eCneQeHHjI :
30 HIOHB 31 ~eKa6pB
2010 ro~a 2009 ro~a
(He aY~HpOBaHO)
3aHMbI, o6ecneqeHHbIe 3aJIOrOM He~BH)I(HMOCTH, 060pY~OBaHHlI H
TOBapoB 452,091 203,863 3aHMbl, o6eCneQeHHble rapaHTHlIMH 179,405 370,209 3aHMbl, o6eCneQeHHble 6y~ymHMH ~eHe)l(HbIMH nOTOKaMH 42,215 41,474 3aHMbl 6e3 o6eCneQeHHlI 29,671
703,382 615,546
3a MHuyCOM pe3epBa y6bITKOB (12,989) (6,562)
HToro 3aiiMbl, npe~OCTaBJleHHbleKJlHeHTaM 690,393 608,984
16
3ailMhI 6e3 3aJlOrOBOrO 06eCneqeHHR BKJUOqalOT BHOBh BhmymeHHhlil 3ailM O~HOMY 3aeMmHKy. B HaCTORmee BpeMR BaHK HaXO~HTCR B npouecce perHCTpaUHH 3aJlOroBoro 06eCneqeHHR no 3ailMY.
3aBeprneHHe :noro npouecca O)lm~aeTCR K 1 OKTR6pR 2010 ro~a.
30 HIOHII 31 lleKa6pll 2010 rOlla 2009 rOlla
(He aYIlHpOBaHO) AHUHl no CeKTOpaM:
llPOHlBO.1lCTBO TeXHHKH H o60PY.1IOBlIHIDI 195,379 164,547 .n;epeBoo6pa6aTbIBalOJl.laJI npoMbIlIIJIeHHOCTb 146,108 135,576 CeJIbCKOe X03J1HCTBO 142,275 134,641 3HepreTHKa 99,831 71,955 TpaHCnOPT H KOMMYHHK3l.\HH 46,159 46,099 .n;06bIBaJOJl.laJI npOMbIlIIJIeHHOCTb H MeTaJIJIyprIDI 35,181 41,641 Heqrrb H ra3 24,322 21,087 TeKI~THJIb 14,127
703,382 615,546
3a MHHYCOM pe3epBa y6bITKOB (12,989) (6,562)
"Tom laHMbI, npe,lJ.OCTaBJIeHHble KJIHeHTaM 690,393 608,984
no COCTORHHIO Ha 30 HIOHR 2010 ro~a cyMMa MaKCHMaJlhHOrO Kpe~HTHoro pHcKa no 3aHMaM,
npe~OCnlBJIeHHhIM KJIHeHTaM, COCTaBHJIa 690,393 ThIC. ~OJIJI. CiliA (31 ~eKa6pR 2009 ro~a:
608,984 ThIC. ~OJIJI. CiliA). no COCTORHHIO Ha 30 mOHR 2010 ro~a cyMMa MaKCHMaJlhHOro Kpe~THOro
pHcKa no OTKphIThIM Kpe~HTHhiM JIHHHRM H oBep~pa<llTaM, npe~OCTaBJIeHHhIM BaHKOM CBOHM
KJIHeHTaM, COCTaBHJIa 1,007,425 ThIC. ~OJIJI. CiliA (31 ~eKa6pR 2009 ro~a: 569,725 ThIC. ~OJIJI.
ClIlA).
no COCTORHHIO Ha 30 mOHR 2010 ro~a 3ailMhI, npe~OCTaBJIeHHhIe KJIHeHTaM, BKJIlOqaJlH 3ailMhI B
pa3Mepe 146,108 ThIC. ~OJIJI. CiliA (31 ~eKa6pR 2009 ro~a: 211,342 ThIC. ~OJIJI. CiliA), no KOTOphIM
6hI.l1 HaQHCJIeH pe3epB y6hITKOB B CBR3H C HeKoTophIM OTCTaBaHHeM npoH3Bo~cTBeHHoilnporpaMMhI
OT nJIaHOBOil, yxy~rneHHeM PhIHOQHhIX yCJIOBHil H HaJlHqHeM npOCpOqeK no nJIaTe)l(aM. no
COCTORHHIO Ha 30 HIOHR 2010 ro~a ~aHHhle 3ailMhI 6hIJIH 06eCneQeHhI Pa3JIHQHhIMH 3aJlOraMH co
cnpaBe~HBoilCTOHMOCThlO 169,389 ThIC. ~OJIJI. CiliA (31 ~eKa6pR 2009: 118,765 ThIC. ~OJIJI. CllIA).
13. «I>HHAHCOBhIE AKTHBhI, HMElOmHEC$I B HAJIHqHH ,LJ:JI$I TIPOMJKH
30 HIOHH 31 lleKa6pll
2010 rOlla 2009 rOlla
(He aYIlHpoBaHo)
.n;OJ1rOBble ueHHble 6yMarH 150,611 253,146
.n;OJ1eBbIe ueHHble 6yMarn 34,720 34,720
IfToro eJlHHaHCOBble aKTHBbl, HMelOlLlHecH B HaJlH..HH IlJlH npollalKH 185,331 287,866
30 HIOHH 2010 rOlla 31 lleKa6pH
(He aYIlHpOBaHO) 2009 rOlla
HOMHHaJlbHaH CnpaBellJlHBaH HOMHHaJlbHaH CnpaBellJlHBall
npoueHTHaH CTOHMOCTb "pOueHTHaH crOHMOCTb
CTaBK3 CT3BKa
)J;OJlrOBble ueHHble 6YMarH
06J1HraLtHH, BbmymeHHble 6aHKaMH H
c1tHHaHcoBbIMH opraHH3aLtIDIMH
POCCHHCKOH cI>e.1lepaLtHH 5.93%· 11.00% 97,438 5.93% - 11.00% 72,647 06JIHraLtHH, BblnyJl.leHHble
HecltHHaHcoBblMH opraHH33l.\IDIMH 6.88% - 9.25% 40,379 6.66% - 9.25% 88,941 06JIHraUHH, BblnyJl.leHHble 6aHKaMH H
cItlmllHcoBblMH OprllHH33l.\IDIMH
p('Cny6JIHKH Ka3axcTaH 8.00%·9.25% 8,564 8.00% - 10.00% 10,665 EBpoo6JIHraLtHH POCCHHCKOH
cI>e.1lepaUHH 7.50% 4,230 7.50% 80,893
150,611 253,146
17
30 HIOHK 2010 roAa
(He aYAHpOBaHO) )l.OJIK CnpaBeAJIHBaK
BJlaAeHHK CTOHMOCTb
)l.OJIK
BJlaAeHHK
31 AeKa6pK
2009 rOAa
CnpaBeAJIHBaK
CTOHMOCTb )l.OJIeBble lleHHble 6YMarH
AKllHH OAO «XaHThI-MaHcHiicKHH
BaHK» 3.00% 34,720 3.00% 34,720
34,720 34,720
14. HHBECTHU;HH, Y));EPJKHBAEMbiE ));0 norAIDEHHH
30 HIOHK 2010 rOAa 31 AeKa6pK (He aYAHpOBaHO) 2009 rOAa
HOMHHaJIbHaK CYMMa HOMHH8JIbHaK CYMMa npOlleHTHaK npOlleHTHaK
CTaBKa CTaBKa
EBpOo6JmraUHH POCCHHCKOH
cI>e.D.epaUHH 7.50% 271,756 7.50% 278,019 06.rmraUHH, BhmymeHHhIe
npaBHTeJIhCTBaMH .D.pyrHX CTPaH 199,962 499,926 06.rmraUHH, BhmymeHHhle
6aHKaMH H 4JHHaHcoBhIMH
OpraHH3aumIMH HHOCTPaHHhIX
rocY.D.apCTB 149,969 06JIHraUHH, BhmymeHHhle
He4JHHaHcoBhIMH opraHH3aUHRMH
HHOCTPaHHhIX rOCY.D.apCTB 49,969 06JIHraUHH, BhmymeHHhle
6aHKaMH H 4JHHaHcoBhIMH
opraHH3aUHRMH POCCHHCKOH
¢Ie.D.epaUHH 6.61%-6.88%% 41,441 6.61%-6.88% 34,732 06JIHraUHH, BhmymeHHhle
He4IHHaHCOBhIMH opraHH3aUHRMH
POCCHHCKOH cI>e.D.epaUHH 9.63% 30,764 9.63% 31,076
IIToro HHBeCTHIlHH,
YlI,epjKHBaeMble AO noraweHHK 743,861 843,753
CnpaBe,llJIHBaJI CTOHMOCTb HHBecTHUHH, Y.lI.ep)J(HBaeMbIX.lI.O norameHml, paCKpblTa B npHMeqaHHH 25.
18
15. OCHOBHbIE CPE.ll:CTBA
3eMJIH ABTO-
TpaHCOOPT
Do oepBOHa'laJiLHOH
CTOHMOCTH
31 ,lJ.llKa6pJl 2008 rO,lJ.a 1,231 1,165
ITpHo6peTeHHJI 148 BbI6bITHJI
31 ,lJ.t~Ka6pJl 2009 rO,lJ.a 1,231 1,313
TIepe:BO,lJ. H3 He3aBepWeHHoro
CTPoHTeJlbCTBa B ,lJ.pyrHe
KaTleropHH (He ay,lJ.HpOBaHO) 13,906 TIpHo6peTeHHJI
(He lIy,lJ.HpOBaHO) 178 45
30 mOHJI 2010 (He ay,lJ.HpOBaHO) 15,315 1,358
HaICCmJleHHaH aMopTH3aUHH
31 ,lJ.e:Ka6pJl 2008 rO,lJ.a 404
HattHCJleHHJI 3a ro,lJ. 335 BbI6I.ITHJI
31 ,lJ.eKa6pJl 2009 rO,lJ.a 739
HattHCJleHHJI 3a nepHO,lJ.
(He ay,lJ.HpOBaHO) 117 170
30 mOHJI 2010 (He ay,lJ.HpOBaHO) 117 909
liaJlaHCOBaH CTOHMOCTL
Ha 30 HIOHH 2010 rOt{a
(He ayt{HpOBaHO) 15,198 449
Ha 311 t{eICafipH 2009 rot{a 1,231 574
16. DPOllHE AKTHBhI
DpOlClHe eJIHHaHcoBLle aICTHBLI, opH3HaHHLle ICalC CCY,lJ.LI H
,lJ.efiHTOpCICaH 3at{omEeHHOCTL B COOTBeTCTBHH C MCIiY 39: HattHCJleHHble KOMHCCHOHHble ,lJ.OXO,lJ.bI H npottee
DpOtlHe HeeJIHHaHcoBLle aICTHBLI:
PaCXO,lJ.bI 6Y,lJ.YlUHX nepHO,lJ.OB
TIpe.c,OnJlaTbI no He3aBepweHHoMy cTPoHTeJlbCTBY
Hanor Ha ,lJ.06aBJIeHHylO CTOHMOCTb K B03MemeHHIO
TIpotllHe ,lJ.e6HTOpbI
HTor'o 0p0'lHe aJCTHBLI
19
Mefie.rJL H He3aBep- Bcero
ofiopyt{o- weHHoe
BaHHe CTpOHTe.rJL-
CTBO
1,694 14,720 18,810
1,198 2,801 4,147 (4) (4)
2,888 17,521 22,953
502 (14,408)
504 880 1,607
3,894 3,993 24,560
561 965
511 846 (4) (4)
1,068 1,807
361 648
1,429 2,455
2,465 3,993 22,105
1,820 17,521 21,146
30 HIOHH 31 t{eICafipH
2010 rOt{a 2009 rot{a
(He ay,lJ.HpOBaHO)
1,133 1,900
1,133 1,900
2,940 1,613 822 1,547 184 301 529 1,163
5,608 6,524
17. CCY,lJ;hI H CPE,lJ;CTBA IiAHKOB
30 HIOHH 31 t{eKal'ipH 2010 rOt{a 2009 rot{a
(He ayt{HpOBaHO)
OTpa)KeHHble no aMopTH1HpoBaHHoH CTOHMOCTH:
3aH'" OT 6aHKa C.uaToH noraWeHHJI B anpene 2011 ro.ua, no HOMHHanbHoH CTaBKe B03Harpa)K.LleHHJI EURIBOR+ 1.8%, 3a MHHyCOM .uHCKOHTa 30,328 35,267
3ai1", OT <pHHaHcoBoH opraHH3aUHH 14,768 1,573
HToro CCyt{bl H cpet{cTBa l'iaHKoB 45,096 36,840
3aihf OT l}llmaHcoBoH opraHinal..{lUI npe.LlCTaBmleT C060H HeCKOJIbKO TpaHUIeH B COOTBeTCTBIUI C
Kpe)~HTHbIM COrJIaUIeHHeM Me)l()l.y naHKoM H Landesbank Berlin AG .LlJl~ l..{eJIeH l}lHHaHcHpoBaHH~
HMnOpTa 060pY.LlOBaHlf~ H3 repMaHlflf. Kpe.LllfT npe.LlOCTaBJI~eTC~ .LlJl~ l}llfHaHclfpoBaHlf~ aBaHCOBoro
nJIaTe:lKa CpOKOM .Ll0 1 rO.Lla (c B03MO:lKHOCTblO npOJIOHraulflf) If OCHOBHOH lJaCTH nOCTaBOK CpOKOM
60m~e 10 JIeT. CTaBKa B03Harpa)l()l.eHlf~ TpaHUIeH nplfB~3aHa K 6aJOBOH CTaBKe UBOR B .LloJIJIapax
CIlIA 3a cooTBeTcTBYlOmlfH npoueHTHbIH neplfO.Ll. ~eJIblO 3aHMa ~BJI~eTC~ l}llfHaHclfpoBaHlfe
lfMnopTa 060py.LlOBaHH~ .LlJI~ KJIHeHTa naHKa.
CPOKlf noraUIeHlf~ ccY.Ll H Cpe.LlCTB 6aHKOB npe.LlCTaBJIeHbI B OpHMelJaHHH 26 B lJaCTH pHcKa
JIHKBH.LlHOCTlf.
18. BhInYI..I.J;EHHhIE ,lJ;OJIrOBhIE U;EHHhIE IiYMArH
30 HIOHH 31 t{eKal'ipa
2010 rot{a 2009 rot{a
(He ayt{HpOBaHO)
OTpa)KeHHble no aMopTH1HpoBaHHoH CTOHMOCTH:
EBpo06nHraUHH, .ueHoMHHHpoBaHHble B .uonnapax ClllA, CpOKOM Ha 5 neT, C .uaTOH noraWeHHJI B CeHTJl6pe 2014 ro.ua, co CTaBKoH B03Harpa)K.LleHHJI 7.375%, 3a MHHyCOM .uHCKOHTa 507,656 507,921
06nHraUHH, .ueHoMHHHpoBaHHble B pOCCHHCKHX py6nJlx (<<06nHrauHH B Py6nJlx» HnH «06nHraUHH»), CpOKOM Ha 7 neT, C.uaTOH noraWeHHJI B oKTJl6pe 2016 ro.ua, co CTaBKOH B03Harpa)K.LleHHJI 10.50% (.uo 1 HOJl6pJl 2011 ro.ua), 3a MHHyCOM .uHCKOHTa 162,164 167,250
EBpo06nHraUHH, .ueHoMHHHpOBaHHble B KaJaxcTaHcKHX TeHre, CpOKOM Ha 5 neT, C .LlaTOH noraWeHHJI B anpene 2014 ro.ua, co cTaBKoH B03Harpa)K.LleHHJI, npHBJl3aHHOH K HH.LleKcy nOTpe6HTenbcKHx ueH Pecny6nHKH Ka3axCTaH, H 3a<pHKcHpoBaHHoH Ha ypoBHe 15.00% ro.uOBbIX B nepHo.u .Ll0 28 anpenJl 2010 H 8.20% ro.uOBbIX B nepHo.u C 29 anpenJl 2010 ro.ua .uo 28 OKTJl6pJl 2010 ro.ua, 3a MHHyCOM .uHCKOHTa 136,844 137,598
HToro Bbmyw:eHHble t{OJlrOBble ueHHble l'iyMarH 806,664 812,769
28 al1peJI~ 2009 r0.Lla naHK ocymecTBHll .Lle6IOTHbIH BbmycK EBp006JIHral..{lfH, .LleHOMHHHpOBaHHbIX B
TeHre, C npOXO)l()l.eHHeM JIHCTHHra Ha CneUlfaJIbHOH ToprOBOH nJIOma.n.Ke PeruoHaJIbHorO
<l>lfHaHcoBoro ~eHTpa rop0.Lla AllMaTbl B paMKax OporpaMMbl cpe.LlHeCpOlJHblX 3aHMCTBOBaHlfH
(<<Eu:ro-Medium Term Note Programme» HJIH «EMTN Programme».) EBp006JIHral..{HH HMelOT
npeHMymecTBeHHblH nllaTe:lKHbIH nplfoplfTeT, .LlaTa noraUIeHH~ - 28 anpeJI~ 2014 rO.Lla. CTaBKa
B03Harpa)l()l.eHlfH no BbmymeHHblM EBp006JIHraUlf~M nplfBH3aHa K HH.LleKcy nOTpe6lfTeJIbCKHX ueH
KaJaXCTaHa, B neplfO.Ll C 29 anpeJIH 2010 rO.Lla .Ll0 28 OKTH6p~ 2010 r0.Lla CTaBKa 3al}lHKcHpoBaHa Ha
ypoBHe 8.20% rO.LlOBbIX.
20
29 ceHTR6pR 2009 ro.na EaHK ocy~ecTBHn .ne6IOTHbIH Me)I()J.yHapo.nHbIH BbmycK EBpo06nHraQHH C BKJI[IO'leHHeM EBpo06nHraQHH B KOTHpoBanbHbIH cnHCOK JIOH.nOHCKOH <1>OH.nOBOH EHp)l(H B paMKax nporpaMMbI cpe.nHeCpO'lHbIX 3aHMCTBOBaHHH (<<EMTN» Programme) Ha 06~10 CyMMy B 500,000 TbH:R'l .nonnapoB CiliA. ,[{onroBble QeHHbIe 6yMaru HMelOT npeHMy~ecTBeHHbIH nnaTe)l(HbIH npnopHTeT, .naTa noraIIIeHHR - 29 ceHTR6pR 2014 ro.na. CTaBKa B03Harpa)I()J.eHHR no Bbmy~eHHbIM
.nOJl[roBbIM QeHHbIM 6yMaraM 3a<pHKcHpoBaHa Ha ypoBHe 7.375% ro.nOBbIX.
3 If{OR6pR 2009 ro.na EaHK BbmycTHn 06nHraQHH B Py6nRx C BKnlO'leHHeM 06nHraQHH B KOTHpOBanbHbIH cnHCOK 3AO «MOCKOBCKM Me)l(6aHKOBcKaR BanlOTHaR EHp)l(a» Ha 06~10 CYMMY B 5,0 MHnnHap.noB pOCCHHCKHX py6neH. 06nHraQHH HMelOT npeHMy~ecTBeHHbIH nnaTe)l(HbIH npHopHTeT, .naTa noraIIIeHHR - 25 oKu6pR 2016 ro.na. B COOTBeTCTBHH CycnoBHRMH BbmyCKa CTaBKa B03Harpa)I()J.eHHR no Bbmy~eHHbIM 06nHraQHRM 3a<pHKcHpoBaHa Ha ypoBHe 10.50% ro.nOBbIX .no I HOR6pR 20 II ro.na H MO)l(eT 6b1Tb H3MeHeHa EaHKOM B O.nHOCTopoHHeM nopR.nKe nocne I HOR6pR 2011. ,[{ep)l(aTenH 06nHraQHH MOryT 06paTHTbcR K EaHKy 3a norarneHHeM 06nHraQHH 'lepe3 2 ro.na noc:ne HX BbmycKa.
19. npOllDE OIi»3ATEJIbCTBA
30 HIOHH 31.L\eKa6pH
2010 rO.L\a 2009 ro.L\a
(He aY.L\HpOBaHo)
llpO'lHe c1JHHaHcoBble 06HlaTeJlbCTBa:
J],OXO.L\bl 6Y.L\YlllHX nepHO.L\OB 5,280 3,002 TIelllcHoHHble 06J13aTeJIbCTBa 3,940 3,134 06~[3aTeJIbCTBa no KpaTKocpolfHbIM BbmJIaTaM COTpY.L\HHKaM 1,926 4,690 Ha'lHCJIeHHble KOMHCCHOHHble paCXO.L\bl II 257
11,157 11,083 llpO'lHe HecIJHHaHcoBble 06HlaTeJlbCTBa:
Ha'lHCJIeHHble paCXO.L\bI no MMHHHCTpaTHBHO-X03J1HCTBeHHoH
.L\ellTeJIbHOCTH 488 183 TIpolfee 2,204 570
HTOro np0'lHe 06HlaTeJlbCTBa 13,849 11,836
20. YCTABHbIH KAnDTAJI
no COCTORHHIO Ha 30 HIOHR 2010 ro.na 06bRBneHHblH YCTaBHbIH KanHTan COCTaBnReT 1,515,600 npoCTbIX aKQHH (31 .neKa6pR 2009: 1,515,600 npocTbIX aKQHH), H Onna'leHHOe KOnH'leCTBO aKQHH COCTaBAAeT 1,515,600 IIITYK (31 .neKa6pR 2009: 1,500,600 IIITYK) HOMHHanbHOH CTOHMOCTblO 1,000 .nonnapoB CiliA Ka)l()J.M. O.nHa onnalfeHHM aKQHR npe.ncTaBnReT O.nHH ronoc .nnR QeneH ronOCOBaHHR.
no COCTORHHIO Ha 30 HIOHR 2010 ro.na YCTaBHbIH KanHTan EaHKa npe.ncTaBneH cne.nYIO~HM 06paJOM:
ODJ1a'leHHblH PalpeweHHblH K YCTaBHblH
YCTaBHblH BblnyCKy, HO KanHT8J1
KanHTaJl HeODJ1a'leHHbIH (He aY~HpOBaHO)
(He aY~HpOBaHO) YCTaBHblH
KanHTaJl
(He aY.L\HpOBaHO)
POC(:HHCKM <1>e.L\epaUHR 1,000,000 1,000,000 Pecny6JIHKa KaJaXCTaH 500,000 500,000 Pecny6JIHKa EeJIapycb 15,000 15,000 Pecny6JIHKa T8,L\)I(HKHCTaH 500 500 Pecny6JIHKa ApMeHHJI 100 100
HTOro YCTaBHblH KanHTaJl 1,515,600 1,515,600
21
no COCTOSIHIHO Ha 31 ~eKa6pSl 2009 ro~a YCTaBHblH KamnaJl BaBKa npe~CTaBJIeH CJIe~lOlIUIM
06paJOM:
ODJIa'leHHblH P33pemeHHblH K YCTSBHblH YCTaBHblH BbmycKy,Ho KanHTsn KanHTan HeOnna'leHHblH
YCTaBHblH KanHTsn
Poc:cHifcKlUI <be.nepaI.lHJI Pecny61IHKa KaJaxcTaH Pecny61IHKa Tll,lVKHKHCT8H Pecny61IHKa ApMeHHJI Pecny61IHKa EelIapYCb
1,000,000 500,000
500 100
15,000
1,000,000 500,000
500 100
15,000
HTl()ro YCTSBHblH KsnHTan 1,500,600 15,000 1,515,600
B Ta6mu~e HH)I(e npe~CTaBJIeHa CBepKa KOJIH'IeCTBa BbmymeHHblX aKQHH baHKa no COCTOSlHHIO Ha
30 HIOHSI 2010 H 31 ~eKa6pSl 2009 rO~OB:
ODJIa'leHHble ODJIa'leHHblH aKUHH, YCTSBHblH mTYK KanHTaJI,
TbIC• .nonn. ClUA
31 ,~eKa6pJl 2008 ro.na 1,500,000 1,500,000
BbmycK npOCThIX aKI.lHH 600
31 lleKa6pJl 2009 ro.na 1,500,600 1,500,600
BbmycK npocTblX aKI.lHH (He ay.nHpOBaHO) 15,000 15,000
30 "IOHJI 2010 rOAa (He ay.nHpoBaHo) 1,515,600 1,515,600
BalIK Y'lpe~HJI pe3epBHblH «l>OH~, B KOTOpblH nepeBo~HTcSI 'IaCTb HepaCnpe~eJIeHHOH npH6blJIH.
COBeT baHKa Ha e)l(erO~HOH OCHOBe onpe~eJISIeT qaCTb HepaCnpe~eJIeHHOH npH6blJIH MSI
nepeBe~eHHH B pe3epBHblH «l>OH~. YCTaBOM BaBKa 3anpemeHo pacnpe~eJIeHHe npH6blJIH Me~
yqaCTHHKaMH baHKa, ~O Tex nop, nOKa paJMep pe3epBHoro «l>oH~a He ~OCTHrHeT nSlTH~QaTH
npOQeHTOB OT yCTaBHoro KanHTaJla baHKa. nOCJIe 3Toro B03MO)l(HO pacnpe~eJIeHHenpH6blJIH Me~y
yqaCTHHKaMH baHKa nponopQHOHaJlbHO KOJIHqeCTBY aKQHH.
KallHTaJl baBKa npe~HaJHaqeH~JISI nOKpblTHSI B03MO)l(HbiX y6bITKOB OT ero ~eSlTeJIbHOcTH.ComaCHO
BHYTPeHHHM HopMaTHBaM baHKa, c06CTBeHHblH KanHTaJl ~OJI)I(eH npeBbllIIaTb 16.00% OT CYMMbl
Kpe:~HTHoro, PblHOqHOrO H onepaQHoHHoro pHCKOB, onpe~eJISIeMOH comaCHO
CTaH~apTH3HpOBaHHOMYno~xo~ baJeJIb II. no COCTOSlHHIO Ha 30 HIOHSI 2010 ro~a H 31 ~eKa6pSl
2009 ro~a baHK BbmOJIHSlJI Bce BHyTpeHHe YCTaHOBJIeHHble Tpe60BaHHSI. baHK He SlBJISleTCSI 06'beKTOM
peryJIHpOBaHHH BHelIIHHX H~30PHbIXopraHOB.
22
600
21. YUPABJIEHHE KAIIHTAJIOM
BaHK ynpaBJUleT CBOHM KanHTanOM TaKHM 06pa30M, qT06bl BaHK Mor ycneulHO q>yHKuHoHHpoBaTb H,
B TO )l(e BpeMH, yJIyqrnaTb nOKa3aTeJIH CBOeH .L\eHTeJIbHOCTH, nyTeM OnTHMH3aUHH CTpyKTYpbl
3aHMCTBOBaHHH H C06CTBeHHOrO KanHTana.
HMelOl.I..{HeCH Cpe.L\CTBa BaHKa Cq>OpMHpOBaHbl 3a CqeT 3aHMCTBOBaHHH, KOTOpble B OCHOBHOM
npe:.L\CTaBJIeHbl BbmYl.l..{eHHbIMH .L\OJIrOBbIMH ueHHbIMH 6yMaraMH, paCKpbITbIMH B npHMeqaHHH 18, a
TaK)I(e CCY.L\aMH H Cpe.L\CTBaMH 6aHKoB, pacKpbITbIMH B npHMeqaHHH 17, H c06CTBeHHoro KanHTana,
onllOCHl.I..{erOCH K C06CTBeHHHKaM BaHKa, H COCTOHl.I..{ero H3 yCTaBHoro KanHTana, pe3epBoB H
HepaCnpe.L\eJIeHHOH npH6bIJIH, pacKpbITbIMH B OHeTe 06 H3MeHeHHHX B KanHTane.
KOMHTeT no YnpaBJIeHHIO aKTHBaMH H naCCHBaMH BaHKa (.L\anee - «KYAn») paccMaTPHBaeT
CTpyKTYPY KanHTana Ha e)l(eMeCHqHOH OCHOBe. KaK qaCTb .L\aHHoro npouecca, KYAn paccMaTpHBaeT
CTOHMOCTb npHBJIeqeHHH Cpe.L\CTB H pHCKH, CBH3aHHbIe C Ka)I(,L\OH KaTeropHeH KanHTana. Ha
OCHOBaHHH peKOMeH.L\aUHH KYAn npaBJIeHHe BaHKa npHHHMaeT perneHHH 0 npHBJIeqeHHH 3aeMHbIX
cpe:.L\CTB HJIH norarneHHH y)l(e HMelOl.I..{HXCH 06H3aTeJIbCTB. COBeT BaHKa YTBep)l(,L\aeT H3MeHeHHH B
yCTaBHOM KanHTane.
22. YCJIOBHhIE cIlHHAHCOBhIE OliH3ATEJIhCTBA
B npouecce CBoeH )J.eHTeJIbHOCTH )J.JIH y)J.OBJIeTBOpeHHH nOl'pe6HocTeH KJIHeHTOB BaHK HCnOJIb3yeT
q>HHaHCOBbIe HHcTPYMeHTbI C BHe6anaHcoBbIMH pHCKaMH. ~aHHbIe HHcTPyMeHTbl, Hecyl.l..{He B ce6e
Kpe:)J.HTHble pHCKH Pa3JIHqHOH CTeneHH, He 0TP~aIOTCH B OHeTe 0 q>HHaHCOBOM nOJIO)KeHHH.
MaKCHManbHbIH pa3Mep pHCKa BaHKa no YCJIOBHblM q>HHaHCOBbIM 06H3aTeJIbCTBaM H 06H3aTeJIbCTBaM no
BbI,a;aqe 3aHMOB B cJIYqae HeHCnOJIHeHHH BTOPOH CTOpOHOH no C)J.eJIKe CBOHX 06H3aTeJIbCTB H B
CJIyqae 06ecueHeHHH Bcex BCTPeqHbIX Tpe60BaHHH, 06eCneqeHHH HJIH 3anora B BH)J.e ueHHbIX 6yMar
3KEIHBaneHTeH )J.orOBopHoH CTOHMOCTH 3THX HHCTPyMeHTOB.
BanK npHMeHHeT TY )Ke nOJIHTHKy )J.JIH KOHTpOJIH H ynpaBJIeHHH Kpe)J.HTHbIMH pHcKaMH H B
onIOrneHHH YCJIOBHblX 06H3aTeJIbCTB, 'ITO H B OTHorneHHH 0TP~eHHbIX B 6anaHce q>HHaHCOBbIX
HHc;TPyMeHToB.
nO COCTOHHHIO no COCTOHHHIO Ha 30 HIOHH 2010 rO)J.a H 31 )J.eKa6pH 2009 rO)J.a HOMHHanbHbIe CYMMbl
HJIJi CYMMbI COrJIaCHO )J.oroBopaM COCTaBJIHJIH:
30 HIOHH 31.L\eKa6pH
2010 rO.ll.a 2009 rO.L\a
(He aY.L\HpOBaHo)
06:l13aTeJlbCTBa no CCY.ll.aM H HeHCnOJlb30BaHHblM Kpe.ll.HTHblM JlHHHJlM 1,007,425 569,725 AKIKpe.ll.HTHBbl 9,793
HToro YCJIOBHble 06H3aTeJIbCTBa H 06HlaTeJIbCTBa no
nJlle.ll.OCTaBJleHHIO Kpe.L\HTOB 1,017,218 569,725
06'H3aTeJlbCTBa no KanHTaJlbHblM 3aTpaTaM
nO COCTOHHHIO Ha 30 HIOHH 2010 rO)J.a H 31 )J.eKa6pH 2009 rO)J.a 06H3aTeJIbCTBa BaHKa no
KaUHTanbHblM 3aTPaTaM COCTaBJIHJIH 8 TblC. )J.OJIJI. CIllA H 484 TbIC. )J.OJIJI. ClllA, COOTBeTCTBeHHO.
3ICOHOMHQeCKaH cHTYal(HH
OCHOBHaH 3KOHOMHqeCKaH )J.eHTeJIbHOCTb BaHKa oCyl.l..{eCTBJIHeTCH B Pecny6JIHKe Ka3axcTaH H
POI;CHHCKOH <I>e)J.epaUHH. B CBH3H C TeM, 'ITO 3aKOHO)J.aTeJIbCTBO H HopMaTHBHble )J.OKyMeHTbI,
BJIJilllOl.I..{He Ha 3KOHOMHqeCKYlO CHTYaUHIO B Pecny6JIHKe Ka3aXCTaH H POCCHHCKOH <I>e)J.epaUHH,
nO,a;Bep)KeHbl H3MeHeHHlIM, aKTHBbl H onepaUHH BaHKa MOryT nO)J.BeprHyTbclI pHCKy B CJIyqae
yXy)J.rneHHlI nOJIHTHqeCKOH H 3KOHOMHqeCKOH CHTYaUHH.
23
23. OHEPAIJ,HH CO CBR3AHHhIMH CTOPOHAMH
CB~[3aHHbIe CTOpOHbI H onepaUHH co CBH3aHHblMH cTopoHaMH oueHHBlllOTCH B COOTBeTCTBHH C
MC6Y 24 «PacKpblTHe HHlPopMaUHH 0 CBH3aHHbiX cTOpOHaX». KaK YKa3aHO B npHMeqaHHH 1, onepauHH 6aHKa BKJIIOqlllOT B ce6H npOeKTHOe IPHHaHcHpoBaHHe Ha TeppHTopHH rocy;:J;apcTB
yqaCTHHKoB, BKJIIOqaH npoeKTbl, npoBo;:J;HMble MeCTHblMH H ueHTparrbHblMH rocy;:J;apcTBeHHblMH
KOMnaHHHMH. CooTBeTcTBeHHo, 6aHK BCTynaeT B MHOrOqHCneHHbIe onepaUHH C nHuaMH,
HBITlIIOIllHMHCH CBH3aHHbIMH cTopoHaMH 6aHKa, nocKonbKY OHH npHHa;:J;ne)f(aT rocy;:J;apcTBaM
yqaCTHHKaM. TaKHe OCTaTKH H onepaUHH paCKpblTbl B npHMeqaHHHX K ;:J;aHHoH IPHHaHcoBoH
OTq,eTHOCTH H He YKa3aHbI B Ta6nHue HH)f(e.
TIp~[ paCCMOTpeHHH KIDK,lJ.OH B03MO)f(HOH CBH3aHHOH CTOpOHbI oc060e BHHMaHHe y;:J;enHeTCH
cO;:J;lep)f(aHHIO OTHOllleHHH, a He TonbKO HX IOpH;:J;HqeCKOH 1P0pMe. 6aHK oCYIllecTBnHn cne;:J;yIOIllHe
onelPaUHH co CBH3HblMH CTopOHaMH:
meCTb MeCHQeB,laKOH'IHBWHXCH mecTb MeCHQeB, laKOH'IHBWHXCH
30 HIOHH 2010 rOila 30 HIOHH 2009 rOila
(He 8YilHPOB8HO) (He 8YilHPOB8HO)
OnepaQHH co UToro no Onep8QHH co UToro no
CBHlaHHblMH KaTeropHH CBHlaHHblMH KaTeropHH
CTOpOH8MH B COOTBeTCTBHH CTopOHaMH B COOTBeTCTBHH
co CTaTbHMH COCTaTbHMH
eJlHHaHcoBOH eJlHHaHcoBOH
OTlleTHOCTH OTlleTHOCTH
B03Harpl\JK.neHHe KJlIOqeBOMY
ynpaaneHqeCKoMy nepcoHany,
KpaTKOCpoqHble B03Harpl\JK.neHHlI
C011>YAHHKaM:
3apa60THaH DnaTa H HHbIe
B03HarpallC,!J.eHHlI
pa60THHKOB 1,872 7,173 1,147 4,290 PacxoAbl no apeHAe KBapUlp
Anll pa60THHKOB 158 702 201 581
B03Harpl\JK.neHHe KJlIOqeBOrO
ynpaaneHqeCKOrO nepCOHaJla 2,030 7,875 1,348 4,871
24. CErMEHTHAR OTlIETHOCTh
OCHOBHblM 1P0pMaTOM npe;:J;ocTaBJIeHHH HHlPopMaUHH no cerMeHTaM ;:J;e,neJIbHOCTH 6aHICa HBJIHeTCH
npe)(CTaBJIeHHe HHlPopMaUHH Ha OCHOBaHHH reorpalPHqeCKOrO pacnOJIO)f(eHHH onepaUHoHHoro
cerNleHTa. B COOTBeTCTBHH C HacToHIlleH CTpyKTypOH 6aHICa, y Hero HMeeTCH TpH onepaUHOHHblX
CerMeHTa. 6aHK OCYIlleCTBJIHeT ynpaBJIeHHe 6H3HeCOM Ha OCHOBaHHH reorpalPHqeCKOrO
pacnOJIO)f(eHHH, a TaK)f(e HCnOJIb3yeT reorpalPHqeCKOe pacnOJIO)f(eHHe, qT06bl npHHHMaTb
onepaUHOHHble pellleHHH.
I1H<}llopMaUHH no OCHOBHbIM reorpalPHqeCKHM cerMeHTaM 6aHKa npe;:J;CTaBJIeHa HH)f(e. Bce
3apa60TaHHbie ;:J;OXO;:J;bl 6bIJIH nOJIyqeHbI OT BHeWHHX KJIHeHTOB.
24
DpoueHTHblH 1l0XOll
DpoueHTHbIH pacxoll
cIlopMHpol~aHHe peJepBa no JaHMaM,
npellOCT'ilBJleHHblM KJlHeHTaM
BoccTaH013J1eHHe pe3epBa no 3aHMaM,
npellOCT,UlJleHHbiM KJlHeHTaM
IlpH6bIJlb no OnepaUHJIM C cPHHaHCOBblMH
aKTHBaMH, 0TPIDKaeMbIM no cnpaBetlJlHBOH
CTOHMOCTH qepeJ npH6bIJlb HJlH y6bITOK
Y6blTOK no onepaUHlIM C cPHHaHcoBblMH
aKTHBaMH, oTpIDKaeMblM no CnpaBetlJlHBOH
CTOHMOCTH qepeJ npH6bIJIb HlIH y6bITOK
Pe3JIH30Ba,HHbIH 1l0XOll OT cPHHaHcoBblX
aKTHBOB, HMelOII\HXClI B H3JlHqHH llJlll
npOJ\allm, nepeHeceHHbIH Ha CqeTa
npH6bIJIe:H H y6bITKOB B TeqeHHe roJ\a
Pe3JIHJOBaHHbIH y6blTOK OT cPHHaHcoBblX
aKTHBOB, HMelOII\HXClI B H3JlHqHH tlJIlI
npoJ\IDKH:, nepeHeceHHblH Ha CqeTa
npH6bIJIeH H y6bITKOB B TeqeHHe roJ\a
IlpH6bIJlb no onepaUHlIM C HHOCTPaHHOH
B3JlIOTOH
Y6blTOK no onepaUHlIM C HHOCTPaHHOH
B3JlIOTOH
,LJ;OXOAbI no yCJlyraM H KOMHCCHH
PacxoJ\bI nlO ycnyraM H KOMHCCHH
IlpoqHe J\OXOJ\bl
BHewHHe onepaUHoHHbIe 1l0XOllbl/(y6bITICH)
,LJ;eHelKHble: cpeJ\cTBa H CqeTa B HaUHOH3JlbHbIX
(ueHTP3JlbHbIX) 6aHKax rOCYJ\apcTB
yqaCTHHKOB
cIlHHaHcoBI.le aKTHBbl, OTpIDKaeMbIe no
CnpaBeJ\JlHBOH CTOHMOCTH qepe3 npH6blJlb
HlIH y6bITOK
CcyJ\bl H ClpellcTBa B 6aHKax
3aHMbI, np'~J\OCTaBJleHHbleKJlHeHTaM
cIlHHaHcoBhIe aKTHBbl, HMelOIIlHeClI B H3JlHqHH
tlJIlI npoJ\alKH
l'IHBecTHIUIH, YJ\eplKHBaeMble 110 norarneHHlI
OCHoBHble cpeJ\CTBa
HeMaTepH3UlbHbIe aKTHBbl
IlpoqHe aKTHBbl
Dcem alCTl~Bbl
Dcem 06R,laTeJJbcTBa
KanHT3JlbHbIe JaTpaTbI
l'IJHOC H aloll0pTHJaUHlI
POCCHR
(He aYllHpOBaHO)
34,550 (8,734)
(1,253)
68,092
(34,297)
3,311
(1,258)
128,700
(129,228) 1,351
(60) 3
61,178
1,909 566,681 320,222
176,767 343,961
1,134 3
3,279
1,413,956
167,573
29
160
KaJaXCTaH
(He aYllHpOBaHO)
21,258 (8,624)
(6,361 )
686
2,497
(2,731)
212
(208)
50,315
(49,707) 230 (8)
146
7,705
33,484
4 70,093
356,046
8,564
20,854 922
1,443
491,410
144,526
1,545
653
Dpo'lHe CTpaHbl UToro
(He aYllHpOBaHO) no COCTORHHIO Ha
H Ja weCTb
MecRueB,
JaICOH'IHBWHXCR
30 HIOHR
2010 rolla
(He aYllHpOBaHO)
2,263 58,071 (19,429) (36,787)
(7,614)
687
6,787 77,376
(6,295) (43,323)
1,746 5,269
(81) (1,547)
171,278 350,293
(203,079) (382,014) 56 1,637
(53) (121) 1 150
(46,806) 22,077
33,484
15 1,928 201,036 837,810
14,125 690,393
185,331 399,900 743,861
117 22,105 925
886 5,608
616,079 2,521,445
553,955 866,054
86 1,660
21 834
25
POCCHH KalaXCTaH np0"lHe CTpaHbl HTOro (He ay.nHpOBaHO) (He ay.nHpOBaHO) (He aY~HpOBaHO) weCTb MeCHlleB,
laKOH"IHBWHXCH 30 HIOHH 2009 ro~a
(He aY~HpOBaHO)
npOlleHTHblH .nOXO.n 24,782 20,953 6,328 52,063 npolleHTHblH pacxo.n (4,246) (1,851) (7,673) (13,770) ¢lOpMHpollaHHe pe3epBa no 3aHMaM,
npe.nOCTOlBneHHblM KJIHeHTaM (1,492) (3,473) (4,965) BOCCTaHOIllleHHe pe3epBa no 3aHMaM,
npe.nOCTaBneHHblM KJIHeHTaM 342 339 681 npH6bInb no onepallHJlM C41HHaHcoBbIMH
aKTHBaMlfl, 0TPlllKaeMblM no cnpase.nnHBoH CTOHMOCTH 'Iepe3 npH6bInb HnH y6b1TOK 3,610 4,067 7,677
Y6blTOK "'0 onepallHJIM C41HHaHcoBbIMH aKTHBaMlfI, 0TPlllKaeMblM no cnpase,nnHBOH CTOHMOCTH 'Iepe3 npH6bInb HnH y6bITOK (308) (308)
PeanH30BaUHblH .nOXO.n OT 41HHaHcoBblx aKTHBOB, HMelOlllHXCJI B HanH'IHH .nnJl npo.nalKll:, nepeHeceHHblH Ha C'IeTa npH6b1neH Hy6bITKOB BTe'leHHe ro.na 3,035 3,035
PeanH30BaHHblH y6b1TOK OT 41HHaHcoBblx aKTHBOB, HMelOlllHXCJI BHanH'IHH ,nnJl npo.nlllKlf, nepeHeceHHblH Ha C'IeTa npH6b1neH Hy6b1TKOB BTe'leHHe ro.na (426) (426)
Y6b1TOK no onepallHJIM CHHOCTpaHHOH BanlOTOH (493) (2,701) (3,246) (6,440)
,L{OXO.llbl no ycnyraM HKOMHCCHH 844 463 1,307 Pacxo.nbl no ycnyraM H KOMHCCHH (194) (40) (1) (235) npo'lHe .nOXO.nbl 692 459 1,151
BHeWHHe onepallHoHHble .nOXO.nbl/(y6bITKH),====2..6o.i,=8=80...... 17,790 (4,900) 39,770
HToro 31 ~eKa6pH
2009 ro~a
,L{eHelKHbI~: Cpe.nCTBa HC'IeTa B HallHOHanbHblX (lleHTPanbHblx) 6aHKax rocy.napCTBy'lacTHHt:OB 94,872 94,872
¢lHHaHCOBble aKTHBbI, 0TPlllKaeMbie no cnpaseJI,JlIHBOH CTOHMOCTH 'Iepe3 npH6bInb HnH y6bl1fOK 873 40,060 40,933
Ccy.nbl Hcpe.nCTBa B6aHKax 357,218 70,050 163,053 590,321 3aHMbl, npe.noCTasneHHble KJIHeHTaM 251,585 357,399 608,984 ¢lHHaHCOBlbie aKTHBbI, HMelOlllHeCJI B HanH'IHH
,nnJI npo.nlllKH 201,359 10,666 75,841 287,866 I1HBeCTHllIfH, y.neplKHBaeMble .no nOraWeHHJI 343,827 499,926 843,753 OCHOBHble cpe.nCTBa 1,274 19,827 45 21,146 HeMaTepHlUlbHble aKTHBbl 3 1,056 1,059 npO'lHe aKTHBbl 2,922 1,962 1,640 6,524
Bcero aKTHBbl 1,159,061 555,832 780,565 2,495,458
Bcero 061naTeJJbCTBa 170,289 146,160 545,113 861,562
KanHTanblilble 3aTpaTbi 773 3,998 46 4,817
113HOC HaMopTH3allHJI 243 1,540 1,784
CBe,!I,eHH~, npe,ZJ.CTlllmeHHble B cerMeHTHOM aHCuune, peryJI~pHO npe,ZJ.OCTaB~IOTC~ H
pac(:MaTPHBaIOTC~ PYKOBOJVImHMH COTPy,ZJ.HHKaMH EaHKa.
BHellIHHH ,ZJ.OXO,ZJ. OT onepaUHoHHoH ,ZJ.e~TenbHocTH, aKTHBbl, 06~3aTeJIbCTBa H KanHTaJIbHble 3aTPaTbi
0TP(I)I(eHbl B 3aBHCHMOCTH OT MeCTa ,ZJ.e~TenbHOCTH KOHTpareHTa. MaTepHaJIbHble aKTHBbl (HaJIHlfHble
,ZJ.eHhfH B Kacce, OCHOBHble cpe,ZJ.CTBa) 0TPa)I(eHbl B 3aBHCHMOCTH OT CTpaHbl MeCTOHaXO)l(J{eHH~.
26
25. CHPABE.LI:JIHBAH CTOHMOCTh <l>HHAHCOBhIX HHCTPYMEHTOB
CnpaBe.n.JIHBaJI CTOHMOCTb onpe.n.eJIlJeTClJ KaK CTOHMOCTb, no KOTOpOH HHcTpyMeHT MO)l(eT 6bITb
06MeHeH npH cOBeplIIeHHH TeKYI.I.\eH c.n.eJIKH Me)l(}J.y XOpOlIIO oCBe.n.oMJIeHHbIMH, )l(eJIaIOI.I.\HMH
cOBeplIIHTb TaKyIO c.n.eJIKy, He3aBHCHMbIMH .n.pyr OT .n.pyra cTopoHaMH, KpoMe cny'-IaeB
npl'lHy.n.HTeJIbHOH HJIH JIHKBH.n.aQHoHHOH npo.n.a)I(H. npe.n.cTaBJIeHHble OQeHKH MoryT He OTpa)l(aTb
CYMMbI, KOTopble naHK CMor 6bI nOJIy'lHTb npH lI>aKTH'IeCKOH peanH3aQHH Ha pbIHKe HMeIOI.I.\erOCjI y
Hero naKeTa onpe.n.eJIeHHbIX HHCTpyMeHTOB.
CnpaBe.n.JIHBaJI CTOHMOCTb lI>HHaHcoBbIX aKTHBOB H 06jI3aTeJIbCTB COOTBeTcTByeT 6anaHCOBOH
CTOHMOCTH B OT'IeTe 0 lI>HHaHcoBOM nOJlO)l(eHHH naHKa, 3a HCKJIIO'IeHHeM npe.n.CTaBJleHHOrO HH)I(e:
30 BIOHa 2010 rO,'{B 31 ,'{tkB6pa
(Bt By,'{BpOBaBO) 2009 rO,'{B
IiBJlBHCOBBa CnpBBt,'{JlBBBa IiBJlBBCOBBa CnpBBtMBBBa
CTOBMOCTL CTOBMOCTL CTOBMOCTL CTOHMOCTL
HHB':CTHl\HH, y,'{eplKHBaeMble
,'{o noraweHHlI 743,861 749,517 843,753 848,142
naHK y.n.ep)l(HBaeT B CBOeM nopTlI>eJle KaK HHBeCTHQHH, y.n.ep)l(HBaeMble .n.0 noraweHHlJ, QeHHble
6yMarH npH3HaHHbIX Ha MHpOBOM pbIHKe OpraHH3aQHH. naHK He npH3Han KaKOH-JIH60 y6bITOK OT
06e:CQeHeHHjI QeHHbIX 6yMar no COCTOlJHHIO Ha 30 HIOHjI 2010 ro.n.a.
<1>HHaHcoBble HHcTpyMeHTbI, OTpa)l(aeMble no CnpaBe}].JIHBOH CTOHMOCTH, pa3.n.eJIeHbI B
HepapXH'IeCKOM noplJ.n.Ke Ha TpH ypOBHjI B 3aBHCHMOCTH OT .n.ocrynHocTH PbIHO'lHbIX KOTHpOBOK:
• KOTHpyeMble QeHbI Ha aKTHBHOM pbIHKe (YpoBeHb 1) - OQeHKa oCYI.I.\eCTBJIlJeTCjI no
KOTHpoBKaM, nOJIy'leHHbIM Ha aKTHBHOM pbIHKe, no H.n.eHTH'IHbIM aKTHBaM H
06jI3aTeJIbCTBaM. ~OnOJIHHTeJIbHble KoppeKTHpoBKH HJIH 06I.I.\ee .n.HCKOHTHpOBaHHe He
npHMeHjIIOTCjI }].JIlJ TaKHX lI>HHaHCOBbIX HHCTpyMeHTOB. nOCKOJIbKY nepeOQeHKa OCHOBaHa no
PbIHO'lHbIX KOTHpOBKax, 3TH 3Ha'leHHjI He HecyT B ce6e 3Ha'lHTeJIbHOrO 06beMa cy)I(}J.eHHH.
• MeTo.n.bI OQeHKH, HCnOJIb3YIOI.I.\He PbIHO'lHble .n.aHHble (YpoBeHb 2) - OQeHKH, OCHOBaHHble
Ha .n.aHHbIX, B 60JIblIIeH CTeneHH OCHOBaHHblX nplJMO HJIH KOCBeHHO Ha PbIHO'lHbIX .n.aHHbIX, H
OQeHKH, OCHOBaHHble Ha O.n.HOH HJIH HeCKOJIbKHX Ha6JIIO.n.aeMblx PbIHO'lHbIX QeHax no
06bI'IHbIM OnepaQHjIM Ha pbIHKax, KOTopble C'IHTaIOTCjI HeaKTHBHbIMH.
• MeTo.n.bI OQeHKH, OCHOBaHHble Ha HHlI>opMaQHH, He co.n.ep)l(aI.I.\eH PbIHO'lHbIX .n.aHHbIX
(YpoBeHb 3) - OQeHKH OCHOBblBaIOTClJ Ha .n.aHHbIX, He lJBJllJIOI.I.\HXClJ PbIHO'lHbIMH .n.aHHbIMH H
HrpaIOI.I.\HX 3Ha'lHTeJIbHYIO POJIb B onpe.n.eJIeHHH CnpaBe}].JIHBOH CTOHMOCTH.
naUKOBCKHH no.n.xo.n. K OQeHKe H pacnpe.n.eJIeHHIO cnpaBe.n.JIHBOH CTOHMOCTH no HepapXHH }].JIjI
onpe.n.eJIeHHbIX 3Ha'lHTeJIbHbIX KJIaCCOB lI>HHaHcOBbIX HHcTpyMeHToB, Y'lHTblBaeMbIX no
cnpaBe.n.JIHBOH CTOHMOCTH npe.n.CTaBJIeH HH)I(e:
30 BIORa 2010 ro,'{B 31 ,'{tkB6pa 2009 rO,'{B
(Ht By,'{HpOBBRO)
YpOBtHL 1 YpOBtHL 2 YpOBtBL 3 YpOBtBL 1 YpOBtBL 2 YpOBtBL 3
<IlHHaHcoBble aKTHBbl.
OTpIDKaeM ble no
cnpaae.WlliBoii
CTOHMOCTH Qepe3
npH6blJlb HJlH y6blTOK 1,928 40,037 896 <IlHHaHcoBble aKTHBbl,
HMeIOUlHe'Cli B
HaJIHQHH i])lll
npo,'{alKH 150,611 253,146
<IlHHaHcoBble
06J13aTem.CTBa,
OTpIDKaeM ble no
CnpaBeJ{JlI~BOii
CTOHMOCTH Qepe3
npH6blJlb HJlH y6blTOK 184 117
27
HHcPopMauml 0 ,nBIUKemUI no C'leTaM cPHHaHCOBblX HHcTpyMeHToB, HMelOmHXCSI B HaJIH'lHH MSI
npo,naJlOi, KOTopble He HMelOT PbIHO'lHOH CTOHMOCTH Ha aKTHBHOM pbIHKe H no KOTOpblM
HeB03MO:lKHO YCTaHOBHTb cnpaae,nJIHBylO CTOHMOCTb, oueHeHHblX no ce6eCTOHMOCTH no COCTOSlHHIO
Ha 30 HIOHSI 2010 H 31 ,neKa6pSl 2009, npe,ncTaBJIeHa HH:lKe:
Ween. MeCRQeB WeCTb MecRQeB
3aKOH'IHBWHXCR 3aKOH'IHBWHXCR
30 HIOHR 30 HIOHR
2010 roJla 2009 rOJla
(He aYJlHpOBaHO) (He aYJlHpOBaHo)
Ha Ha'laJIO rOJla 34,720 35,740 IlpHo6peTeHHR
liToro y6bITKH, npH3HaHHbie B OT'leTe cOBoKynHoM
JlOXOJle (1,020)
Ha KOHeQ rOJla 34,720 34,720
oaHK npOBo,nHT TeCT Ha 06ecueHeHHe aKUHH Ha peryJISIpHOH OCHOBe, B COOTBeTCTBHH co CTaH,napTOM
cPHHaHCOBOH OT'leTHOCTH (<<MCoY») 39 nyTeM o630pa COCTOSlHHSI H HH,nHKaTOpoB pbIHKa, a TaK:lKe
cPHHaHcoBblX nOKa3aTeJIeH 3MHTeHTa.
26. nOJIHTHKA YUPABJlEHHR PHCKAMH
YnpaBJIeHHe pHcKaMH HrpaeT Ba:lKHYIO POJIb B OCHOBHOH ,neSlTeJIbHOCTH EaHKa H S1BJISleTCSI OCHOBHOH
CO(:TaBHoH qaCTblO onepaUHH oaHKa. OCHoBHble pHCKH, npHcymHe ,neSlTeJIbHOCTH OaRKa, BKJIIO'laJOT:
• Kpe,nHTHbIH pHCK;
• pHCK JIHKBH,nHOCTH;
• PblHOqHblH pHCK; H
• onepaUHOHHblH pHCK.
oaHK npH3HaeT Ba:lKHOCTb HaJIH'lHSI ,neHCTBeHHOH H 3cPcPeKTHBHOH nOJIHTHKH ynpaBJIeHHSI pHCKaMH.
~JUI ocymeCTBJIeHHSI 3Toro oaHK onpe,neJIHJI OCHOBHble npHHUHnbl ynpaBJIeHHSI pHCKaMH, OCHOBHaSI
ueJIb KOTOpblX COCTOHT B TOM, 'lTo6bl 3amHTHTb oaHK OT cymecTBylOmHX pHCKOB H ,nOCTH'lb
3anJIaHHpOBaHHblx nOKa3aTeJIeH. B CTpyKTYPY ynpaaJIeHHSI pHCKaMH oaHKa BOBJIe'leHbl COBeT oaHKa,
npaBJIeHHe oaHKa, YnpaBJIeHHe pHCK-MeHe,n)l(MeHTa, Kpe,nHTHbIH KOMHTeT, KOMHTeT no
ynpaBJIeHHIO aKTHBaMH H naCCHBaMH oaHKa, a TaK)I(e Pa3JIH'lHble ,nenapTaMeHTbl H COTpy,nHHKH
oaBKa B xo,ne e)l(e,nHeBHbiX CJIy)l(e6HbiX npoue.nyp. YKa3aHHble npHHUHnbl HCnOJIb3YlOTCSI oaHKOM
npH ynpaaJIeHHH CJIe.nylOmHMH pHCKaMH:
Kpe~UTHLIHpUCK
OaRK no,nBepraeTCSI Kpe,nHTHoMy pHCKy, T.e. pHCKy HeHCnOJIHeHHSI CBOHX 06S13aTeJIbCTB O,nHOH
CTOpOHOH no cPHHaHcoBoMy HHCTPyMeHTY H, BCJIe,nCTBHe 3Toro, B03HHKHOBeHHSI y ,npyroH CTOpOHbl
cPHHaHCOBoro y6blTKa.
YnpaBJIeHHe Kpe,nHTHbIM pHCKOM ocymeCTBJISleTCSI COBeTOM, npaBJIeHHeM H Kpe,nHTHbIM KOMHTeTOM
oaBKa. ~aHHble opraHbI oaHKa ynpaBJISIIOT Kpe,nHTHbIM pHCKOM B OCHOBHOM nyTeM COrJIaCOBaHHSI H
YTBep~eHHSI npoeKTOB B npe,neJIax YCTaHOBJIeHHblX JIHMHTOB.
CoBeT oaHKa onpe,neJISIeT JIHMHT Kpe,nHTHoro pHCKa, orpaHHqHBalOmero nOJIHOMOqHSI npaBJIeHHSI
oaBKa. npaBJIeHHe oaHKa MO)l(eT caMOCTOSITeJIbHO npHHHMaTb pellleHHSI no npoeKTaM, B KOTOpblX
MaJi:CHMaJIbHbIH pa3Mep Kpe,nHTHoro pHCKa He npeBbllllaeT 100 MJIH. ,nOJIJI. CIlIA, B TOM 'lHCJIe H no
rpynne B3aHMOCBSl3aHHbiX 3aeMmHKOB. B CJlY'laSlX, eCJIH Kpe,nHTHbIH pHCK npeBbllllaeT ,naHHylO
BeJlH'lHHY, npoeKT nOMe)l(HT YTBep~eHHIO COBeTOM oaHKa. B COOTBeTCTBHH C ,neHcTBylOmHMH
BHyTpeHHHMH JIHMHTaMH MaKCHMaJIbHblH pa3Mep pHCKa Ha o,nHoro 3aeMmHKa HJIH rpynny
B381HMOCBSl3aHHbIX 3aeMmHKOB He ,nOJI)I(eH npeBbllllaTb 25 npoueHToB OT KanHTaHa EaHKa. KYAn
yCTaHaBJIHBaeT JIHMHTbl, onpe,neJISISI MaKCHMaJIbHYIO BeJIHqHHY Kpe,nHTHoro pHcKa no OT,neJIbHbIM
3aeMmHKaM, BKJIlO'laSl 6aHKH-KoHTpareHTbl H 3MHTeHTOB ueHHblX 6yMar.
28
B llemlX 3$$eKTliBHOrO ynpaBJIeHIHl Kpe)J,liTHbIM PliCKOM 13 npoQeCce paCCMOTPeHliji Kpe)J,liTHOW
3MBKli YlJaCTBYIOT COTPY)J,HliKli npO$liJIbHbIX nO)J,pa3)J,eJIeHliW naHKa, npe)J,CTaBliTeJIli KOTOpbIX
BXO,lVIT 13 COCTaB Kpe)J,liTHoro KOMliTeTa. no npe)J,CTaBJIeHlilO li Ha OCHOBaHlili npe)J,BapliTeJIbHOrO
pemeHliji Kpe)J,liTHoro KOMliTeTa npaBJIeHlie liJIli COBeT naHKa 13 npe)J,eJIax CBOliX nOJIHOMOlJliW
paC4;MaTPliBaJOT li yTBep)l()J,aJOT liHBeCTliQliOHHble npoeKTbl, a TaK)I(e npliHliMalOT pemeHliji 0 JII06bIX
li3MeHeHlijiX li )J,onOJIHeHlijiX no )J,eWCTBYlOlQliM Kpe)J,liTHbIM cornameHlijiM.
K 4)YHKQlijiM Kpe)J,liTHoro KOMliTeTa OTHOCliTCji KOHTPOJIb 3a ypoBHeM Kpe)J,liTHoro pliCKa.
YnpaBJIeHlie Kpe)J,liTOB li liHBeCTliQliW li YnpaBJIeHlie pliCK-MeHe)J,)I(MeHTa OCYlQeCTBJIRIOT
MOHliTopliHr ypOBHR Kpe)J,liTHoro pliCKa nyTeM aHaJIli3a $liHaHCOBbIX nOKa3aTeJIeW li )J,eUeJIbHOCTli
3aeMlQliKOB li KOHTPareHTOB, PbIHOlJHOW liH$opMaQlili li liH$OpMliPYIOT Kpe)J,liTHbIW KOMliTeT 13
CJIy'qae BbljiBJIeHliji HeraTliBHblX TeH)J,eHQliW. <1>aKTlilJeCKliW pa3Mep pliCKa e)l(e)J,HeBHO cpaBHliBaeTCji C
YCTllHOBJIeHHbIMli JIliMliTaMli.
Kpt~AHTHLIH pHCK B npoeKTHOM c1lHHaHcHpoBaHHH
TaK KaK OCHOBHOW )J,eUeJIbHOCTblO naHKa RBJIjieTCR npoeKTHoe $liHaHClipOBaHlie, TO OCHOBHblM
PliCIKOM, KOTOpbIH npliHliMaeT Ha ce6R naHK, jiBJIjieTCR Kpe)J,liTHblW pliCK npli ero liHBeCTliQliOHHOH
)J,eneJIbHOCTli.
naHK Bbl)J,eJIjieT CJIe.n.ylOlQlie OCHOBHble COCTaBJIjilOlQlie Kpe)J,liTHoro pliCKa npli npoeKTHOM
$mIaHClipOBaHlili :
• npOeKTHble PliCKli;
• $liHaHCOBble PliCKli;
• PbIHOlJHble li 0TPaCJIeBble PliCKli;
• onepaQliOHHble PliCKli;
• CTPaHOBble liJIli nOJIliTlilJeCKlie PliCKli;
• PliCKli no 06eCnelJeHlilO; li
• npaBOBbIe, COQliaJIbHble, 3KOJIOrlilJeCKlie pliCKli.
npOQeCC ynpaBJIeHliji Kpe)J,liTHbIMli pliCKaMli 13 c$epe npoeKTHoro $liHaHClipOBaHliR COCTOliT li3
li)J,eHTli$liKaQlili nOTeHQliaJIbHbIX PliCKOB npoeKTa, aHaJIli3a BbljiBJIeHHblX pliCKOB, KOHTPOJIR li
peryJIlipOBaHliji BbIRBJIeHHbIX pliCKOB.
Ha CTMlili li)J,eHTli$liKaQlili naHKOM npOBO)J,liTCji aHaJIli3 Bcex COCTaBJIjilOlQliX KOMnOHeHTOB
KpetlliTHoro pliCKa npoeKTa. naHK nO)J,rOTaBJIliBaeT MaTPlillY pliCKOB, 13 KOTOpOW CTPyKryplipoBaHbI
OCHOBHble Bli)J,bI pliCKOB, BJIlijilOlQliX Ha npoeKT, li )J,aHa OQeHKa liX 3HalJliMOCTli.
,[{aJIlbHeHmliW aHaJIli3 BbHIBJIeHHbIX PliCKOB npOli3BO)J,liTCji C QeJIblO BbLRBliTb B03MO)l(Hble
nOCJIe)J,CTBliji PliCKOB 13 CJIylJae liX B03HliKHOBeHliR. Ha )J,aHHOH CTMlili npOBO)J,liTCji aHaJIli3
lJYB(:TBliTeJIbHOCTli Ka)l()J,oro npoeKTa. AHaJIli3 lJYBCTBliTeJIbHOCTli, npOBO)J,liMbIH naHKOM, BKJIlOlJaeT
aHMli3 lJYBCTBliTeJIbHOCTli K li3MeHeHlilO npOQeHTHbIX CTaBOK, aHaJIli3 lJYBCTBliTeJIbHOCTli K
li3MllHeHlilO KypCOB BaJIIOT, aHaJIli3 lJYBCTBliTeJIbHOCTli K li3MeHeHlilO ypOBHji liH$JIjiQlili, aHaJIli3
lJYB(:TBliTeJIbHOCTli K li3MeHeHlilO QeH Ha roTOBylO npo.n.yKQlilO, aHaJIli3 lJYBCTBliTeJIbHOCTli K
li3MlmeHlilO QeH Ha CblpbeBble TOBapbI, aHaJIli3 lJYBCTBliTeJIbHOCTli K li3MeHeHlilO 06'beMOB
npOU3BO)J,CTBa li aHaJIli3 lJYBCTBliTeJIbHOCTli K li3MeHeHlilO npOli3Bo)J,CTBeHHbIX 3aTPaT 3aeMlQliKOB.
OCHOBHble $aKTopbI, npliHliMalOlQlieCji 130 BHliMaHlie npli BbljiBJIeHlili PliCKOB )],JIji naHKa,
npe)J,CTaBJIeHbI B03MO)l(HbIM $liHaHCOBbIM nOJIO)l(eHlieM 3aeMlQliKOB li liX B03MO)l(HOM
06CJl!y)I(liBaHlili )J,OJIra. naHK TaK)I(e npOBO)J,liT aHaJIli3 Kll)I()J,OH liH)J,YCTplili, 13 KOTOpbIX pa60TaJOT
3aeMlQliKli, lJT06bI BbljiBliTb B03MO)l(Hble pliCKli, CBji3aHHble C CYlQeCTBYlOlQliMli liJIli B03MO)l(HbIMli
HeraTliBHbIMli PbIHOlJHbIMli TeH)J,eHQlijiMli.
29
Cnl,L\HjI H)J,eHTH<I>HKaUHH H KOHTpOJIjI Kpe)J,HTHbIX pHCKOB npH3BaHa peaJIH30BaTb npHHUHn
MHHHMH3aUHH pHCKOB, npHHHMaeMblX naHKOM, npH C06JIIO)J,eHHH He06xo)J,HMOrO ypOBHjI
)J,OXO)J,HOCTH. J(JIjI 3alIJ,HTbi CBOHX HHBeCTHUHH OT 06eCueHeHHjI naHK HCnOJIb3yeT CJIe)J.yIOIIJ,He Mepbl:
• pa3)J,eJIeHHjI pHCKa tIepe3 cOytIaCTHe B npoeKTax C )J,pyruMH <l>HHaHcoBbIMH HHCTHTyTaMH;
• npe)J,JIO)l{eHHjI cTpaTeruH no 3KOHOMHtIeCKoMy xe)J,)I{HpOBaHHIO;
• OllTHMH3aUHjI cTpyKTYpbl <l>HHaHcHpOBaHHjI;
• onTHMH3aUHjI CTpyKTYpbl 06eCnetIeHHjI; H
• nOCTOjlHHblH MOHHTopHHr, KaK OTpaCJIH, TaK H caMoro npoeKTa, HaueJIeHHblH Ha
npe)J.ynpe)l{)J,eHHe nOTeHUHaJIbHblX np06JIeM B 6Y)J,ylIJ,eM.
naHK npOBO)J,HT rrOCTOjlHHblH MOHHTopHHr npoeKTOB HHBeCTHUHoHHOro nopT<I>eJIjI, tIT06bl oueHHTb
BJIHjlHHe OCHOBHblX pHCKOB Ha HHBeCTHUHOHHbIH nopT<I>eJIb. B CBjl3H C B03pOCIIIHMH pHCKaMH,
BCJI,e)J,CTBHe Heonpe)J,eJIeHHOCTH Me)l{)J,yHapO)J,Horo <l>HHaHcoBoro pblHKa, naHK npHHHMaeT pjl)J,
)J,onOJIHHTeJIbHbIX Mep )J,JIjI KOHTPOJIjI Ha,a. Kpe)J,HTHbIMH pHCKaMH:
• OCYlIJ,eCTBJIjleT )J,onOJIHHTeJIbHOe CTpeCC-TeCTHpOBaHHe npoeKTOB K KOJIe6aHHjlM
BaJIlOTHbIX KypcOB, ueHOBbIM pHCKaM, HH<I>JIjlUHOHHOMY )J,aBJIeHHIO;
• npOBO)J,HT aRaJIH3 B03MO)l{HOCTH 06CJIy)l{HBaHHjI KpaTKOCpOtIHOH 3a,a.OJI)I{eHHOCTH;
• HCnOJIb3yeT 60JIee KOHcepBaTHBHbIH no)J,xo)J, npH oueHKe JIHKBH)J,HOCTH 06eCnetIeHHjI.
MallCCHMaJILHLIH pa3Mep Kpe,uHTHoro pHCKa
MmCCHMaJIbHbIH pa3Mep Kpe)J,HTHoro pHCKa naHKa MO)l{eT CYlIJ,eCTBeHHO BapbHpOBaTbCjI B
3aBUCHMOCTU OT HH)J,HBH)J,yaJIbHbIX pHCKOB, npHcylIJ,HX onpe)J,eJIeHHbIM aKTHBaM, H 061IJ,HX
PbIHOtIHbIX 3KOHOMHtIeCKHX pHCKOB.
B CJIe)J,ylOlIJ,eH Ta6JIHUe npe)J,cTaBJIeH MaKCHMaJIbHbIH pa3Mep Kpe)J,HTHoro pHcKa no <l>HHaHcoBbIM
aKTUBaM H YCJIOBHbIM 06j13aTeJIbCTBaM. J(JIjI <l>HHaHcoBbIX aKTHBOB MaKCHMaJIbHblH pa3Mep
Kpe)~HTHOro pHcKa paBeH 6aJIaHCOBOH CTOHMOCTH nHX aKTHBOB 6e3 ytIeTa CYMMbI 3atIeTa HJIH
06eenetIeHHjI. J(JIjI <l>HHaHcoBbIX rapaHTHH H JJ.pyrHx YCJIOBHbIX 06j13aTeJIbCTB MaKCHMaJIbHbIH pa3Mep
Kpe)J,HTHoro pHCKa npe)J,CTaBJIjleT C060H MaKCHMaJIbHYIO CYMMY, KOTOpylO naHKy npHIIIJIOCb 6bI
3anJIaTHTb npH HaCTYnJIeHHH He06xo)J,HMOCTH nJIaTe)l{a no rapaHTHH HJIH B cnytIae BOCTpe60BaHHjj
CCYJ\ B paMKaX OTKpbITbIX Kpe)J,HTHbIX JIHHHH.
no COCTOjjHHIO Ha 30 HIOHjj 2010 rO)J,a (He ay)J,HpOBaHO):
M3KCHMaJIb- CYMM3 qHCTblH 06ecnetIe- qHCTblH
HblH pa3Mep 33tIeT3 p33Mep HHe p33Mep Kpe.llHTHoro Kpe.llHTHoro Kpe.llHTHoro
pHCK3 pHCK3 pHCK3 nOCJIe nOCJIe 33'1eTa H 33'1eTa Y'leTa
o6ecne'leHHH
,l:{eHeJKHbW Cpe)1.CTBa H C'IeTa B HaUHOHaJIbHblX
(ueHTpaJIbHblX) 6aHKax rocy)1.apCTB-y'laCTHHKOB
liaHKa 33,484 33,484 33,484 <l>HHaHcoBble aKTHBbl, OTpaJKaeMble no CnpaBe)J.JlHBOH
CTOHMOCTH 'Iepe3 npH6blJIb WIH y6bITOK 1,928 1,928 1,928 CCy)1.bl H Cpe)1.CTBa B 6aHKax 837,810 837,810 162,849 674,961 3aHMbl, npe)1.0CTaBJIeHHble KJIHeHTaM 690,393 690,393 397,161 293,232 <l>HHaHCOBble aKTHBbl, HMelOlUHeC.lI B HaJIH'IHH )J.Jl1l
npO)1.aJKH 185,331 185,331 185,331 HHBeCTHUIIH, y)1.epJKHBaeMble)1.0 noraweHHlI 743,861 743,861 743,861 TIp0'lHe aKTHBbl 1,133 1,133 1,133
30
no COCTORHI1IO Ha 31 )J,eKa6pR 2009 rO)J,a:
MaKCHMaJIb- CyMMa lJHCTbIB 06ecne'le- lJHCTbIB HblB pa3Mep 3a'leTa pa3Mep HHe pa3Mep Kpe~HTHOrO Kpe~HTHOrO Kpe~HTIloro
pHCKa pHCKa pHCKa nOCJIe nOCJIe 3a'leTa H 3a'leTa Y'leTa
06ecne'leHHH .lleHelKHhle cpe~CTBa H cqeTa B HaUHOHaJIhHhlX
(ueH'rpalIhHhIX) 6aHKax rocy~apCTB-yqaCTHHKOB
liaHKa 94,872 94,872 94,872 <l>HHaHcoBhle aKTHBhl, 0TPalKaeMhle no cnpaBe,llJlHBOH
CTOHMOI:TH qepe3 npH6hlJIh HJlH y6hlTOK 40,933 40,933 40,933 CCY~hl H cpe~CTBa B 6aHKax 590,321 590,321 209,789 380,532 3aHMhl, npe~OCTaBJIeHHhleKJlHeHTaM 608,984 608,984 261,398 347,586 <l>HHaHcoBhle aKTHBhl, HMelOLUHeClI B HaJIHqHH ~JllI
npO~alKl~ 287,866 287,866 287,866 HHBeCTHlI,HH, y~eplKHBaeMhle ~O norallleHHlI 843,753 843,753 843,753 TIpOqHe aKTHBhl 1,900 1,900 1,900
06eCne'leHI1e no 3aHMaM, npe)J,ocTaBneHHhIM Knl1eHTaM, COCTORrro 113:
no COCTORHI1IO Ha 30 I1IOHR 2010 rO)J,a (He ay)J,l1pOBaHO):
HOMHHaJI 1I00ueHKe BaHKa
He.Zl.BHlKHMOCTh H npaBa Ha Hee 433,266 174,207 rapaHTHH 282,649 134,101 liY)J.YLUHe ~eHelKHhle nOTOKH 177,706 88,853
893,621 397,161
no COCTORHI1IO Ha 31 )J,eKa6pR 2009 ro)J,a:
HOMHHaJI 1I00ueHKe BaHKa
rap:ilHTHH 488,197 217,347 He,llBHlKHMOCTh H npaBa Ha Hee 172,099 38,126 liY)J,YLUHe ~eHelKHhle nOTOKH 118,499 5,925
778,795 261,398
OutmKa EaHKa npe)J,cTaBnReT C060H CyMMy, KOTOpylO BepoRTHo EaHK CMO)l{eT norrY'lI1Tb, ecnl1 OH
)J,on)l{eH 6y)J,eT peanl130BaTb 3anor npl1 BbIHy)l{)J,eHHOH onepaUI1I1, yMeHblIIeHHylO Ha OueHO'lHbIe
3aTI)aTbI 11 pacxo)J,hI, CBR3aHHble C TaKoH peanl13aUl1eH.
cI>I1HaHCOBbIe aKTI1BbI Krraccl1epl1UI1PYIOTCR C y'leToM TeKYIUl1x Kpe)J,I1THbIX peHTI1HrOB, np"CBOeHHbIX
Me)lC)J.)'Hap0)J,Ho-np"3HaHHbIMI peHTI1HrOBbIMI1 areHTCTBaMI1. Hal1BblCllIHH B03MO)l{HbIH peHTI1Hr
AAA. HHBeCTI1Ul10HHhlH ypoBeHb epl1HaHCOBbIX aKTI1BOB cooTBeTcTByeT peHTI1HraM OT AAA )J,O
BBB. cI>I1HaHCOBbIe aKTI1BbI C peHTI1HrOM Hl1)1{e BBB OTHOCRTCR K cneKynRTI1BHoMy ypOBHIO.
31
.nanee npe,nCTaBlIeHa KlIaCClHpHKal.\1U1 <pHHaHCOBhIX aKTHBOB naHKa no Kpe,nHTHhIM peHTHHraM:
AAA AA A BBB <BBB KpeJtHTHbln 30 H/OHII (He ayJtH- (He ayJtH- (He ayJtH- (He ayJtH- (He ayJtH- penTHHr He 2010 J'OJta pOBaHo) pOBaHo) pOBaHo) pOBaHo) pOBaHo) "pHCBOeH IfToro
(He ayJtH- (He ayJtHpopOBaHO) BaHO)
)J;eHelKHbIC: cpet\CTBa H C'IeTa B
HlUlHOHaJIbHbIX (l.\eHTpaJIbHbIX) 6aHKax
fOCYt\apCTB-Y'IaCTHHKOB naHKa 33,484 33,484 cI>HHaHCoE:bIe aKTHBbI, oTpalKaeMble no
CnpaBeAJIHBOH CTOHMOCTH 'Iepe3
npH6bIJII. HJIH y6blTOK 15 1,913 1,928 Ccyt\bI H (:pet\cTBa B 6aHKax 76,883 30,004 393,483 190,369 147,071 837,810 3aHMbI, npet\oCTaBJIeHHble KJlHeHTaM 690,393 690,393 cI>HHaHcoE,ble aKTHBbI, HMelOll.lHeCli B
HaJIH'IHH Mll np0t\alKH 86,187 99,144 185,331 HHBeCTHI.\HH, yt\eplKHBaeMble .110
norawelJlHll 324,912 74,988 343,961 743,861 JIpO'lHe lUITHBbl 1,133 1,133
AAA AA A BBB <BBB KpeJtHTHblH 31 Jtn:a6pll penTHHr He 2009 rOJta "pHCBOeH HToro
)J;eHelKHbll: cpet\cTBa H C'IeTa B
HlUlHOHafIbHbIX (l.\eHTpaJIbHbIX) 6aHKax
focYt\apl;TB-Y'IaCTHHKoB naHKa 94,872 94,872
cI>HHaHCOBble aKTHBbI, oTpalKaeMble no
cnpaBet\J1HBoH CTOHMOCTH 'Iepe3
npH6bIJIb, HJIH y6blTOK 40,037 23 873 40,933 Ccyt\bI H cpet\cTBa B 6aHKax 37,904 4 251,767 300,638 8 590,321 3aiiMbl, npet\oCTaBJIeHHbIe KJlHeHTaM 608,984 608,984 cI>HHaHCOBbJe aKTHBbl, HMelOll.lHeCli B
HaJI""HH Mll npOt\alKH 1,390 182,354 104,122 287,866 HHBeCTHI.\I~H, yt\eplKHBaeMbJe .110
noraweHHlI 499,926 343,827 843,753 JIpo'lHe a~:THBId 1,900 1,900
no COCTO~HHIO Ha 30 HIOH~ 2010 ro,na naHK nOMep)l(HBaJI 6aJIaHC B cyMMe 147,071 ThIC. ,n01I1I.
CIlIA C ,nBYM~ <pHHaHcoBhIMH HHCTHTYTaMH, He HMelO~HMH peHTHHrOB OT Me~Hapo,nHhIX
peilTHHrOBhlX areHTCTB. .no BCTynlIeHH~ B c,nelIKH C 3THMH <pHHaHCOBhIMH HHCTHTYTaMH
Py~:OBO,nCTBO T~aTelIhHO Ol.\eHHlIO pHCKH, CB~3aHHhle C HHMH, nocpe,nCTBOM BHyTpeHHHX npOl.\e.nyp
no ynpaBlIeHHIO pHCKaMH. OCHOBHM qaCTh 6aJIaHCa npe,ncTaBJI~eT Onepal.\HH 06paTHoro peno co
CpOKOM norallIeHH~ ,no o,nHoro MeC~l.\a H 06eCneqeHHhie BhlCOKOlIHKBH,nHhIMH l.\eHHhIMH 6yMaraMH.
no COCTO~HHIO Ha 30 HIOH~ 2010 ro,na naHK Bhl,lJ,aJI 3aHMhi 15 KJIHeHTaM (31 ,neKa6p~ 2009 ro,na: 13 KJIJlIeHToB) H ,nByM 6aHKaM (31 ,neKa6p~ 2009 ro,na: 1 6aHK)• .naHHhle 3aHMhi 6hlJlH npe,nocTaBlIeHhI C
l.\eJlhlO Pa3BHTH~ 3KOHOMHK rocy,napcTB-yQaCTHHKoB. 3aeM~HKH He HMelOT peHTHHrOB,
npHCBaHBaeMhlX Me)l(,nyHapo,nHhIMH peHTHHrOBhlMH areHTCTBaMH, HO naHK HMeeT B03MO)l(HOCTh
npC180,nHTh Cnel.\H<pHtIeCKHH MOHHTopHHr KIDK,noro 3aHMa. K~hIH 3aeM Ha perylI~pHoH OCHOBe
paCCMaTpHBaeTC~ Kpe,nHTHhIM KOMHTeTOM naHKa.
3ailMhi KJIHeHTaM KlIaCCH<pHl.\HPYIOTC~ Ha OCHOBe BHyTpeHHHX Ol.\eHOK H p~,na aHaJIHTHtIeCKHX
npOl.\e.nyp. naHK KJIaCCH<pHl.\HpyeT 3aHMhi B COOTBeTCTBHH co CB~3aHHhIMH C HHMH pHCKaMH H
pa3MepOM Kpe,nHTHoro pHCKa, KOTOphlH OHH nOTeHl.\HaJIhHO npe,nCTaBlI~IOT,n1I~ naHKa. B HaCTO~~HH
MOMeHT naHK HcnolIh3yeT ClIe.nyIO~YIOKJIaCCH<pHKal.\HIO:
32
3afiMhl, KJIaCCHQ>HQHpOBaHHhle B 1 Kame2opUio (CmaHoapmHble 3aUMbl), HecyT MHHHMlUIhHhIH
Kpt~):{HTHhIH pHCK. <I>HHaHcoBoe COCTOHHHe 3aeMI..QHKa OQeHHBaeTCH KaK cTa6HJIhHOe, HeT HHKaKHX
BHelllHHX HJIH BHYTPeHHHx Q>aKTopoB, KOTophIe n03BOJIHJIH 6hI Cy):{HTh 0 TOM, 'ITO Q>HHaHCOBoe
COC:TOHHHe 3aeMI..QHKa yXy):{IllHJIOCh. ,Z:{aJKe npH HlUIH'IHH He3Ha'lHTeJIhHhIX HeraTHBHhIX nOKa3aTeJIeH,
BaHK yBepeH, 'ITO 3aeMI..QHK CMO)l(eT JIerKO npeO):{OJIeTh ):{aHHhIe BpeMeHHhIe 3aTPY):{HeHHH.
norallleHHe OCHOBHoro ):{OJIra H Ha'lHCJIeHHoro B03HarpaJK):{eHHH OCYI..QeCTBJIHeTCH no rpaQ>HKy H B
nOJIHOM pa3Mepe, H HeT npH'IHH, n03BOJIHIOI..QHX npe):{nOJIaraTh, 'ITO 3aeMI..QHK He CMO)l(eT
npO):{OJI)I(aTh OCYI..QeCTBJIHTh nJIaTe)l(H B COOTBeTCTBHH C yCJIOBHHMH 3aHMa. 06eCne'leHHe no 3aHMY
nOlcphIBaeT 100 npoQeHToB OT BeJIH'IHHhI 3aHMa, JIH60 He MeHee 75 npoQeHToB, eCJIH 06eCne'leHHe
npt~):{cTaBJIeHO BhICOKOJIHKBH):{HhIMH BH):{aMH 3lUIora (rapaHTHH npaBHTeJIhCTBa, rapaHTHH 6aHKa C
HH)~HBH):{ylUIhHhIM peHTHHrOM He HH)I(e AA comaCHO O):{HOMy H3 Be):{yI..QHX peHTHHrOBhIX areHTCTB,
rapaHTHH OT opraHH3aQHH C peHTHHrOM He HH)I(e AA, 3lUIor ):{eHe)l(HhiX cpe):{CTB, rocy):{apCTBeHHhIX
QeHHhIX 6yMar, ):(parOQeHHhIX MeTlUIJIOB).
3ai1iMhI, KJIaCCHQ>HQHpOBaHHhIe BO 2 Kame20pUlO, HecyT cpe):{HHH Kpe):{HTHhIH pHCK. <I>HHaHcoBoe
COCTOHHHe 3aeMI..QHKa OQeHHBaeTCH KaK cTa6HJIhHOe, XOTH B03MO)l(HO HlUIH'IHe nOKa3aTeJIeH,
CBI-II):{eTeJIhCTBylOI..QHX 0 BpeMeHHOM yXy):{llleHHH Q>HHaHCOBoro COCTOHHHH 3aeMI..QHKa, BKJlIO'IM
CHlI)I(eHHe ypOBHH ):{OXO):{OB H/HJIH YMeHhllleHHe PhIHO'lHOH ):{OJIH. 3aeMI..QHK, B03MO)l(HO, H3pe):{Ka
3a):(ep)l(HBaeT nJIaTe)l(H no norallleHHIO OCHOBHoro ):{OJIra H/HJIH Ha'lHCJIeHHOrO B03Harp~eHHH,HO
He 60JIee '1eM Ha 5 ):{HeH.
3ai1IMhI, KJIaCcHQ>HQHpOBaHHhIe B 3 Kame2opUlo, HecyT 3Ha'lHTeJIhHhIH Kpe):{HTHhIH pHCK. <I>HHaHcoBoe
COCTOHHHe 3aeMI..QHKa OQeHHBaeTCH KaK cTa6HJIhHoe, XOTH eCTh nO):{TBep)l():(eHHe BpeMeHHoro
yXy):{llleHHH Q>HHaHcoBoro COCTOHHHH 3aeMI..QHKa, BKJlIO'IM CHH)I(eHHe ypOBHH ):{OXO):{OB H/HJIH
YMeHhllleHHe PhIHO'lHOH ):{OJIH B CBH3H co BpeMeHHhIMH TPy):{HOCTHMH. B CBH3H C BpeMeHHhIMH
CJIO)l(HOCTHMH, 3aeMI..QHK H3pe):{Ka 3a):(ep)l(HBaeT nJIaTe)l(H no norallleHHIO OCHOBHOro ):{OJIra H/HJIH
Hal):HCJIeHHOrO B03Harpa)l():(eHHH.
3ai1MhI, KJIaCCHQ>HQHpOBaHHhIe B 4 Kame2opUlo, HecyT BhICOKHH Kpe):{HTHhIH pHCK. I1MeeTcH
nO,ll(TBep)l():(eHHe 3Ha'lHTeJIhHOrO yXy):{llleHHH Q>HHaHcoBoro COCTOHHHH 3aeMI..QHKa, BKJIIO'IM
0TPHQaTeJIhHYIO ):{OXO):{HOCTh opraHH3aQHH H yXy):{llleHHe nOKa3aTeJIeH JIHKBH):{HOCTH. TeKYI..Qee
Q>HHaHcoBoe COCTOHHHe 3aeMI..QHKa OQeHHBaeTCH KaK HeCTa6HJIhHOe H Bhl3hIBaeT COMHeHHH B
cnoc06HocTH 3aeMI..QHKa yJIy'lIllHTh CBoe Q>HHaHcoBoe nOJIO)l(eHHe, TeM caMhIM Bhl3hIBM cephe3UYlO
03a60'leHHOCTh B B03MO)l(HOCTHX 3aeMI..QHKa no nOJIHoMY norallleHHIO OCHOBHoro ):{OJIra H
Ha'lHCJIeHHOrO B03Harpa)l():(eHHH. B CBH3H C Tpy):{HOCTHMH CBoero Q>HHaHCOBOrO nOJIO)l(eHHH,
3aeMI..QHK, B03MO)l(HO, oCYI..QeCTBJIHJI nJIaTe)l(H no norallleHHIO OCHOBHoro ):{OJIra H/HJIH Ha'lHCJIeHHOrO
B03Harp~eHHHco 3Ha'lHTeJIhHhIMH 3a):(ep)l(KaMH.
3aHMhI, KJIaCcHQ>HQHpOBaHHhIe B 5 Kame2opUlo, HecyT MaKCHMlUIhHhIH Kpe):{HTHhIH pHCK. YXy):{llleHHe
Q>HHaHcoBoro COCTOHHHH 3aeMI..QHKa ):{OCTHmo KpHTH'IeCKOrO ypOBHH, BKJlIO'IM 3Ha'lHTeJIhHhIe
y6hITKH, YMeHhllleHHe PhIHO'lHOH ):{OJIH, CTOHMOCTh KanHTlUIa CHH3HJIaCh HH)I(e HyJIeBOH OTMeTKH, H
BhIC:OKa BepOHTHOCTh Toro, 'ITO 3aeMI..QHK He CMO)l(eT noraCHTh OCHOBHOH ):{OJIr H Ha'lHCJIeHHOe
B03Harp~eHHeB nOJIHOM 06'heMe. 3aeMI..QHK, HMeeT 3Ha'lHTeJIhHhIe 3a):(ep)l(KH CBhIIlle 30 ):{HeH no
nJIaTe)l(aM no norallleHHIO OCHOBHoro ):{OJIra H/HJIH Ha'lHCJIeHHOrO B03Harpa)l():(eHHH.
Ee3HaOeJICHblU aKmU6 - B OTCyTCTBHH KaKHX-JIH60 cBe):{eHHH, n03BOJIHIOI..QHX CY):{HTh 06 06paTHOM,
Q>HJIaHCOBOe COCTORHHe 3aeMI..QHKa Hero TeKyI..QM onepaQHOHHM ):{eRTeJIhHOCTh ):{OCTHrJIH MOMeHTa,
r):{e O'leBH):{HO, 'ITO 3aeMI..QHK He CMO)l(eT noraCHTh OCHOBHOH ):{OJIr H CTOHMOCTh 3lUIora HBJIHeTCH
He):{OCTaTO'lHOH ):{JIH ero nOKphITHH. 3aHM JIH60 He 06eCne'leHHhIH, JIH60 CTOHMOCTh 06eCne'leHHR He
nOKphIBaeT 50 npoQeHToB OT TeKYI..QeH BeJIH'IHHhI 3a):(OJI)I(eHHOCTH.
30 HIOHR
20101"0):\a (He ay,nHpOBaHO)
31 ):\eKa6pa 2009 J"O):\a
CTlUl,napTHble 3aHMbl
3aHMbI, J(JIaCcH41Hl\HpOBaHHble BO BTOpylO KaTerOpHIO
557,274 146,108
404,204 211,342
703,382 615,546
3a MHuyCOM pe3epBa y6bITKOB (llpHMeqaHHe 5) (12,989) (6,562)
3aHMbl, npe,nocTaBJleHHble J(JIHeHTaM 690,393 608,984
33
no COCTOJlHl1lO Ha 30 1110HJI 2010 rO./la KOJIl1qeCTBO 3aHMoB, OTHeceHHblX BO BTOpylO KaTerOpl1lO
paE,HJlJIOCb TPeM (31 ./leKa6pJl 2009 rO./la: qeTblpe 3aHMa).
OpraH113aUl1l1 6aHKoBcKoro ceKTopa B ueJIOM nO./lBep)l(eHbl Kpe./ll1THoMY pHCKy, B03HHKalOI..QeMY B
OTHOllleHl1l1 <lJHHaHcoBbIX aKTl1BOB H YCJIOBHblX 06J13aTeJIbCTB. Kpe./ll1THblH Pl1CK naHKa B OCHOBHOM
COCpe./lOTOqeH B POCCHHCKOH <I>e./lepaUl1l1 11 Pecny6JIl1Ke Ka3axcTaH. CTeneHb Kpe./ll1THOro pHcKa
nO,LIBepraeTcJI nocToJlHHOMY MOHHTOpl1Hry C ueJIblO 06eCneqHTb C06JIIO./leHl1e JIl1MHTOB no Kpe./ll1TaM
H Kpe./ll1TOCnoc06HOCTl1 B COOTBeTCTBl1l1 C yTBep)!(./leHHOH naHKoM nOJIl1Tl1KOH no ynpaBJIeHl1lO
Pl1C:KaMH.
B CJIe.nylOI..QeH Ta6JIHue pacKpblTa TeKyI..QaJI CTOl1MOCTb 06ecueHeHHbix 11 npOCpOqeHHblX, HO He
nO,LlBep)l(eHHblX 06eCUeHeHl1lO, <lJl1HaHCOBbIX aKTHBOB:
He llpocpolleH 06ecueHeHHble 30 HIOHR npocpolleH-
Hble H He Hble, HO He
06ecueHeHHble cjIHHaHcoBbie
aKTHBbl 2010 ro,ll;a
"Toro 06ecueHeHHble
(He (He (He (He ay,ll;HpOBaHO) ay,ll;HpOBaHO) ay,ll;HpOBaHO) ay,ll;HpOBaHO)
)l;eHelKHble cpe./lCTBa H CtIeTa B HaUHOHaJJbHblX
(ueHlpaJJbHbIX) 6aHKax rOCY,lI;apCTB
ytIaCTHHKOB naHKa 33,484 33,484 ~HHaHCOBbleaKTHBbI, OTp8)l(aeMble no
CnplUie,ll,llHBOH CTOHMOCTH tIepe3 npH6bIJIb HJIH
y6bITOK 1,928 1,928 CCY,ll;bI H Cpe,ll;CTBa B 6aHKax 837,810 837,810 3aHMbI, npe,ll;OCTaBJIeHHble KJIHeHTaM 557,274 133,119 690,393 ~HHaHCOBble aKTHBbI, HMelOlllHeCli B HaJJHtIHH
,lI,ll1I npO,ll;8)I(H 185,331 185,331 HHBeC1rHUHH, Y,lI;eplKHBaeMble ,lI;O noraweHHlI 743,861 743,861 npOtIHe aKTHBbI 1,133 1,133
He npocpo- llpocpolleH- 06ecueHeHHble 31,l1;eKa6pR lIeHHble H He Hble, HO He cjIHHaHcoBble 2009 ro,ll;a
06ecueHeHHbie 06ecueHeHHble aKTHBbl "Toro )l;eHelKHble Cpe,ll;CTBa H CtIeTa B HaUHOHaJJbHbIX
(ueHTpaJJbHbIX) 6aHKax rOCY,lI;apCTB
ytIaCTHHKOB naHKa 94,872 94,872 ~HHaH'COBbleaKTHBbI, OTp8)l(aeMble no
CnpaBe,ll,llHBOH CTOHMOCTH tIepe3 npH6bIJIb HJIH
y6bITOK 40,933 40,933 CCY,ll;bI H Cpe,ll;CTBa B 6aHKax 590,321 590,321 3aHMbl" npe,ll;OCTaBJIeHHble KJIHeHTaM 404,204 204,780 608,984 ~HHaHICOBble aKTHBbI, HMelOlllHeCli B HaJJHtIHH
,lI,ll1I npO,ll;8)I(H 287,866 287,866 HHBeCTHUHH, Y,lI;eplKHBaeMble ,lI;O noraweHHlI 843,753 843,753 npOtIHC: aKTHBbI 1,900 1,900
B BbllllepaCnOJIO)l(eHHbIX Ta6JIl1uax, 06ecueHeHHbie aKTHBbl - 31'0 Te aKTHBbl, no KOTOpblM naHK
C03./laJI pe3epBbi y6bITKOB. no COCTOJlHHIO Ha 30 HIOHJI 2010 rO./la naHK C03./laJI pe3epBbi no 3 3aHMaM
KJIHI~HTaM (31 ./leKa6pJl 2009 rO./la: 4 3aHMa), H 06I..QHH pa3Mep pe3epBoB COCTaBHJI 1.85% (31 ./leKa6pJl
2009 rO./la: 1.07%), PYKOBO./lCTBO CqHTaeT, 'ITO 3Toro 6Y./leT ./lOCTaTOqHO, qT06bl nOKpblTb
B03MO)l(Hbie y6bITKH no 3THM 3aHMaM.
PUCK J1UKBU.lI;HOCTU
PHCI~ JIHKBH./lHOCTH - 31'0 pHCK B03HHKHOBeHHJI TPY./lHOCTeH npl1 nOJIyqeHHH Cpe./lCTB ./lJIJI B03BpaTa
3aHMOB H nOraIIIeHl1J1 06J13aTeJIbCTB, CBJl3aHHbiX C <lJl1HaHCOBbIMH l1HCTpyMeHTaMl1, npH HacrynJIeHHH
<lJaKTl1tIeCKOrO cpOKa HX OnJIaTbI.
KYAn OCYI..QeCTBJIJleT ynpaBJIeHHe ./laHHbIM Pl1CKOM qepe3 aHaJIH3 CpOKOB norarneHHJI aKTHBOB H
06J13aTeJIbCTB H npOBe./leHHe Ka3HatIeHCTBOM ./leHe)l(HbiX PblHOqHblX onepaUHH MJI nOMep)l(aHHJI
TeKYI..QeH JIHKBH./lHOCTH H onTHMH3aUHH ./leHe)l(HbiX nOTOKOB. YnpaBJIeHHe pHCK-MeHe./l)!(MeHTa
naHl<a OCYI..QeCTBJIJleT MOHl1TOpHHr nOKa3aTeJIeH JIHKBH./lHOCTH H nJIaTe)l(HOrO KaJIeH./lapJl H npOBO./lHT
aua.nH3 nn-n03HUHH H CTPeCC-TeCTHHr.
34
,D;arree npHBe,neH aHMH3 pHCKa JIHKBH,nHOCTH H npou.eHTHOrO pHCKa. ,D;aHHbIH aHMH3 nO,nrOTOBJIeH
Ha OCHOBe BHYTPeHHeH ynpaBJIeHtIeCKOH OTtIeTHOCTH.
Cpe~He-
H1HeweHHaR
34JflleKTHHHaR
npOQeHTHaR
CTaHKa
.LJ:o 1 Mee.
(He aY~H-pOHaHO)
1-3 Mee.
(He aY~H-
pOHaHO)
3 Mee.
I ro~
(He aY~H-pOHaHO)
1 ro~-5 mIT
(He aY~H-
pOHaHO)
60Jlee
5 JleT
(He aY~H-pOHaHO)
CpOK
noraweHHR
He
onpe~eJ1eH
(He aY~H-pOHaHO)
30 HIOHR
2010 ro~a
HToro
(He aY~H-
pOHaHO)
CIlHHAHCOBbIl~ AKTHBbI: ,lJ,eHelkHlole Cpe.llCTOa HC'IeTa 0
Hal\HOHanLHLIX (l\eHTpanLHLIX) 6aHKax rOCY.lIapCTO-Y'IaCTHHKoO liaHKa
CCY.lILI H Cpe.llCTOOI o6aHKax 3aIiMLI, npe.llOCTallJleHHLle
IUIHeHTaM CIlHHaHcooLle aKTHOLl, HMelOll\HeCll
B HanH'IHH .l\1llI np0.llBlkH liHOeCTHI\HH, Y.lIeplkHBaeMLle.110
noraweHHll
1.00% 3.11%
9.56%
8.52%
3.31%
27,136 656,007
249,974 149,926
74,090
73,307
49,842
20,744
75,022
146,434
31,812
51,461
470,652
68,957
271,756
27,136 805,119
690,393
150,611
743,861
liTOro c\!HHaHc;ooLle aKTHBLI, no KOTOPLIM Ha'lHCJIllIOTCll npOl\eHTLI 933,117 149,926 217,983 304,729 811,365 2,417,120
,lJ,eHelkHlole cpe.llCTBa H C'IeTa 0 Hal\HOHBlILHLIX (lleHTpanLHLIx) 6aHKax rOCY.lIalX:TO-Y'IacTHHKoo liaHKa
CIlHHaHcoBLle aKTHBLI, OTPalkaeMLle no cnpaBeWIHBoli CTOHMOCTH 'Iepel npH6LUlL HJlH y6101T0K
CCY.lILI H cpe.llCToa 0 6aHKax «1>HHaHcoBLle aKTHIILI, HMelOll\HeCll
B HanH'IHH .ltJIll np0.llBlkH Opo'lHe aKTHOLI
6,348
1,928 32,691
15 1,118 34,720
6,348
1,928 32,691
34,720 1,133
liToro c\!HHaHcoBLlll aKTHOIol 974,084 149,941 219,101 304,729 811,365 34,720 2,493,940
CIlHHAHCOBblE OJ>~3ATEJIbCTBA:
CCY.lILi Hcpe.llCToa 6aHKOO BLlnyll\eHHLle /lOm'OOLle l\eHHLIe
6YMarH
2.51%
8.04% 9,320
30,328
4,575 633,234
14,768
159,535
45,096
806,664
liTOro c\!HHaHcoBLle 0611JaTeJlLCTBa, no KOTOPLIM Ha'lHCJllllOTCll npOl\eHTLI 9,320 34,903 633,234 174,303 851,760
«1>HHaHcooLle 06111areJlLCTOa, oTpalkaeMLle no cllpaoe.ltJlHooil CTOHMOCTH 'Iepe3 IlpH6LUlL HJlH y6LITOK
Cpe.llCTOa AHTHKpH:IHCHOro «1>oH.lIa OpO'lHe 06113aTeJJLCroa
184 261
16 1,921 9,220
184 261
11,157
liToro c\!HHaHcooLle 06113areJJLCToa 461 9,320 36,824 642,454 174,303 863,362
PaJHHl\a MeJk.llY c\!HHaHcooLIMH aKTHOaMH H06113areJlLCTOaMH 973,623 140,621 182,277 (337,725) 637,062 34,720
PaJHHl\a Me~ c\!HllaHCOOLIMH aKTHOaMH H 06J13aTeJJLCToaMH, 110 KOTOPLIM Ha'lHCJlllIOTCll npol\eHTLI 933,117 140,606 183,080 (328,505) 637,062
PaJHHl\a Me~ c\!HllaHcoBLIMH aKTHOaMH H06113a1reJlLCTOBMH, no KOTOPLIM Ha'lHCJlJlIQTCll npOl\eHTLI, HapaCTalOIl\HM HTOroM 933,117 1,073,723 1,256,803 928,298 1,565,360 1,565,360
PaJHHl\a MeJk.llY c\!Hll1aHCOBLlMH aKTHOaMH H06113aTeJJLcToaMH, no KOTOPLIM Ha'lHCJlllIOTCll npol\eHTLI, 0 npOI\C:HTax K061l\eil cYMMe c\!HHaHcooLlx aKTHOOO, HapacTalOll\HM HTOroM 37.42% 43.05% 50.39% 37.22% 62.77% 62.77%
35
CpellHe
B3BeWeHHall
3c1JclJelCTHB
Hall
opOOeRTHall
CTaBlCa
,l{o I Mee. 1-3 Mee. 3 Mee.
I rOil
I roll-
SJleT
IiWlee 5 JleT
CPOIC
HoraweHHII
He
oopelleJJeH
311leICa6pII
2009 rolla
HTOro
cIlHHAHCOBbIE AKTHBbI:
,l{eHelKHLle epe.lleTBa H e'lCTa B
HaUHOHaJJLHLIX (ueHTpaJJLHLIX)
6aHKax [ocY.llapCTB-y'lacTHHKOB
IiaHKa
I1lHHaHcoBLle aKTEIBLI, OTpaJKaeMLle no
cnpaBe.vIHBoii CTOHMOCTH '1epe3
npH6LUlL HIIH y6L1TOK
CCY.llLI H cpe.llCTBa, B 6aHKax
3aiiMLI, npe.llOCTaEcJleHHLle KIIHeHTaM
I1lHHaHcoBLle aKTE BLI, HMelOlUHeClI B
HaJJH'IHH )lIIlI np<l.llalKH
HHBecTHUHH, y lleplKHBaeMLle .riO
noraweHHlI
0.84%
1.00% 3.11% 9.53%
7.77%
2.89%
94,379
40,037 473,825
5,608
249,976
46,666
249,950
69,830
2,103
14,132
175,660
64,995
51,676
433,324
180,440
278,019
94,379
40,037 590,321 608,984
253,146
843,753
HTOro <!JHHaHwBLle aKTHBLI, no
KOTOPLIM Ha'lHClIlIlOTClI
npoueHTLI 863,825 296,616 86,065 292,331 891,783 2,430,620
,l{eHelKHLle cpe.rlCTBa H C'ICTa B
HaUHOHaJJLHLlX (ueHTpaJJLHLIX)
6aHKax [ocy.llap<:TB-Y'lacTHHKoB
IiaHKa 493 493 I1lHHaHcoBLle aKTHBLI, OTpalKaeMLle no
CnpaBelt1lHBOii CTOHMOCTH '1epe3
npH6LUlL HIIH y6bITOK
I1lHHaHcoBLle aKTHBLI, HMelOlUHeClI B
HaJJH'IHH )lIIlI np0.llalKH
rrpo'lHe aKTHBLI
896
328 1,572 34,720
896
34,720 1,900
HToro <!JHHaHcoBLle aKTHBLI 865,542 296,616 87,637 292,331 891,783 34,720 2,468,629
cIlHHAHCOBblE,
OIiH3ATEJIbCTBA:
CCY.llLI H cpe.llCTBa 6aHKoB
BLmYlUeHHLle .llOIlIrOBLle ueHHLle
6yMarH
2.82%
9.31% 9,320 6,352
35,267
632,605
1,573
164,492
36,840
812,769
HTOro <!JHHaHcoBLle
06l1JaTeIlLCTIJa, no KOTOpLIM
Ha'lHClIlIIOTCJI npoueHTLI 9,320 6,352 667,872 166,065 849,609
I1lHHaHcoBLle 06113aTeIlLCTBa,
OTpalKaeMLle no l:npaBelt1lHBOii
CTOHMOCTH '1epe3 npH6L111L HIIH
y6LITOK
rrpO'lHe 06113aTeIlLI:TBa
117 257 4,690 3,002 3,134
117 11,083
HTOro <!JHHaHcoBLlI: 06113aTellLcTBa 374 14,010 9,354 671,006 166,065 860,809
Pa3HHua MelK.l\Y <!J~lHaHcoBLIMH
aKTHBaMH H 0611311TeIlLcTBaMH 865,168 282,606 78,283 (378,675) 725,718 34,720
Pa3HHua MelK.l\Y <!JEHaHcoBLIMH
aKTHBaMH H 0611311TeIlLCTBaMH, no
KOTOPLIM Ha'lHCIIJIIOTClI npoueHTLI 863,825 278,2% 79,713 (375,541 ) 725,718
Pa3HHua MelK.l\Y <!JEHaHcoBLIMH
aKTHBaMH H 0611311TeIlLCTBaMH, no
KOTOPLIM Ha'lHCmIIOTClI npoueHTLI,
HapaCTaJOlUHM HTOroM 863,825 1,151,121 1,230,834 855,293 1,581,011 1,581,011
Pa3HHua MelK.llY <!JHHaHcoBblMH
aKTHBaMH H 06113aTe1lLCTBaMH, no
KOTOPLIM Ha'lHClIlIIOTClI npoueHTLI, B
npoueHTllx K o6IUeii cyMMe
<!JHHaHcoBLlx aKTIIBOB,
HapaCTaJOlUHM HTOroM 34.99% 46.63% 49.86% 34.65% 64.04% 64.04%
36
,[(aJIhHeHIIIHH amlJIIB pHCKa JIHKBH~HOCTH H npOQeHTHoro pHCKa npe~CTaBJIeH B HH)KeCJIe~YIO~HX
Ta6JIHQax, B KOTOphlX YKa3aHHhle CYMMhl OTJIHqalOTCH OT CYMM B OTqeTe 0 !pHHaHCOBOM nOJIO)KeHHH,
nOI~KOJIhKY ~aHHOe paCKphITHe BKJIlOqaeT B ce6H KOHTpaKTHhle CYMMhl !pHHaHCOBhIX aKTHBOB H
06JnaTeJIhCTB, nO~JIe)KaIUHXK OnJIaTe, B COOTBeTCTBHH CO CpOKaMH nJIaTe)KeH (BKJIlOqaH npOQeHTHhle
BhInJIaThl), KOTOphle BaHK nOKa e~e He npH3HaJI B COOTBeTCTBHH C MeTO~OM :3!p!peKTHBHOH
npOQeHTHOH CTaBKH.
)(01 Mec. 1-3 Mec. 3 Mec. 1 rOA 60Jlee CpoK 30 HIOHII 1 roA SJltT SJltT noraweHHII ae 2010 roAa
onpe.lleneu HTOro
(He aYAHpo (He aYAHPO (ue aYAHpo (ue aYAHpo (He aYAHpo (ue aYAHpo (He aYAHpOo aaHo) aaHO) uaHO) aaHO) aaHO) aauo) DaDO)
CIlHHAHCOH.bIE AKTHBbI:
~eHell<HblecpeAc1'Ba H C'IeTa B
HaUHOHanbHIoIX (ueHTpanbHblx) 6aHKax
rOCYAapCTB-y'laCTHHKoB 6aHKa 33,495 33,495 <I>HHaHcoBble aKTHBbI, O1'paJKaeMble 110
cllpaoe/VIHBoii CTOHMOCTH 'Iepe3
llpH6b1l1b Hnll y6b11'OK 1,928 1,928 CCYAbI H cpeA<:TBa B 6aHKax 688,999 74,528 95,571 859,098 3aiiMbl, llpeAOl:1'aBlleHHble KnHeH1'aM 14,166 31,602 122,832 482,094 245,971 896,665 <I>HH8HcoB",e BlCTHBbI, HMelOlI.\HeClI B
HanH'IHH 1VI1I llPOAaJKH 51,481 35,309 121,788 34,720 243,298 HH8eCTHUHH, YAep"<HBaeMble AO
1l0raweHHlI 250,000 150,000 20,944 60,568 598,258 1,079,770 npo'lHe aKTHBI>I 15 1,118 1,133
HTOro !\lHHaHC<OBble aKTHBbl 988,588 256,145 196,375 673,542 966,017 34,720 3,115,387
CIlHHAHCOBblE 06~3ATEJIbCTBA:
CCYAbI H cpeA<TBa 6aHKoB 30,892 19,098 49,990 BblllYlI.\eHHblellollroBble ueHHble 6YMarH 18,440 18,676 815,164 260,235 1,112,515 <I>HHaHcoBble 06113aTellbc1'Ba, O1'paJKaeMble
110 cllpaoelVIllBoii CTOIlMOC1'Il 'Iepe3
llpH6b1l1b Hml y6b11'OK 184 184 CpeACTBa AH1'liKPH3HcHoro <I>oHAa 261 261 npo'lHe 06l13aTellbCTBa 16 1,921 9,220 11,157 Y CIlOBHble 0611'JaTellbCTBa 110 BblAa'le
3aHMOB 1,007,425 1,007,425
H1'Oro !\lHHaHCI)Bble 06113a1'ellbCTBa 461 \8,440 51,489 824,384 1,286,758 2,181,532
)(01 Mec. 1·3 Mec. 3 Mec. 60nee CpOK 31 AeKat'ipli 1 rOA SJltT norawenHII Be 2009 roAa
onpeAeneB H1'oro
CIlHHAHCOBblE AKTHBbI:
)(eHelKHble cpellCTBa H C'IeTa B
H8L(HOHanbHLIX (ueHTPanbHblx) 6aHKax
rOCYABpcTB-y'lac1'HHKoB 6aHKa 94,916 94,916 <I>HHaHcoBble aKTHBbI, OTpaJKaeMble 110
cllpaBelVIHBoH CTOHMOCTH 'Iepe3
llpH6blllb HIIII y6bl1'OK 40,933 40,933 CCYAbI H cpeAc1'Ba B 6aHKax 474,636 46,666 93,039 614,341 3aiiMbI, llpeAoc1'aBIJeHHble KnHeH1'aM 215,293 729,210 944,503 <I>HHaHcoBble aKTHBbI, HMelOlI.\HeClI B
HanH'IHH 1VI1I llPOAaJKH 5,609 2,147 74,923 356,814 34,720 474,213 HHBeCTHUHH, YAeplKHBaeMble AO
noraweHHlI 250,000 250,000 14,362 62,585 620,099 1,197,046 npo'lHe aKTHBU 328 1,572 1,900
HTOro !\lHHaHcoBble aKTHBbl 866,422 296,666 18,081 445,840 1,706,123 34,720 3,367,852
CIlHHAHCOBblE 06~3ATEJIbCTBA:
CCYAbl H cpeAcTBa 6aHKoB 37,363 1,984 39,347 BblllYlI.\eHHble i~ollroBble ueHHble 6YMarH 18,440 18,879 881,438 277,761 1,196,518 CIlHHaHcoBbie Q01l3aTellbCTBa, O1'paJKaeMble
110 cllpaoelVI~IBoii CTOHMOC1'H 'Iepe3
llpH6b1l1b HIIH y6b11'OK 117 117 npo'lHe 06113a1'ellbCTBa 257 4,690 3,002 3,134 11,083 YClloBHble 0611,laTellbCTBa no BblAa'le
3aiiMoB 569,725 569,725
H1'Oro !\lHHaHcoBble 06113a1'ellbCTBa 374 23,130 21,88\ 921,935 849,470 1,816,790
37
PLIHO'lHLlH pHCK
PbIHOllHblH pnCK BKJIlOllaeT pnCK n3MeHeHnll npOL(eHTHOH CTaBKn, Ba1ll0THblH pnCK n ,npyrne
L(elHOBble pnCKn, KOTOpblM nO,nBepJKeH liaHK. B L(eJIliX n3MepeHnll pnCKOB liaHK nCnOJIb3yeT
cm~,nYIOmne nHCTPYMeHTbl: ,nIOpaL(nll, Mo,nn<pnL(npOBaHHalI ,nIOpaL(nll, L(eHa o,nHoro 6a3nCHOrO
nyHKTa n npnMeHlIeT MeTo,nOJIOmIO «Value-at-Risk».
IIpoueHTHLIH pHCK
PnCK n3MeHeHnll npOL(eHTHOH CTaBKn npe,ncTaBJIlieT C060H pncK KOJIe6aHnll CTonMOCTn <pnHaHcOBbIX
n",cTPyMeHToB n3-3a n3MeHeHnll PblHOllHblX npOL(eHTHblx CTaBOK.
KYATI liaHKa ynpaBJIlieT pncKoM n3MeHeHnll npOL(eHTHOH CTaBKn nocpe,ncTBoM ynpaBJIeHnll
no:mL(neH aKTnBOB n 06113aTeJIbCTB liaHKa, lIYBcTBnTeJIbHOH K n3MeHeHnIO npOL(eHTHblx cTaBoK,
061~cnellnBali nOJIOJKnTeJIbHYIO npOL(eHTHyIO MapJKy n OJKn,naeMyIO ,nOXO,nHOCTb OT n3MeHeHnll
PblHOllHblX npOL(eHTHblx CTaBOK npn 3a,naHHblx orpaHnlleHnllx Ha BeJInllnHY npOL(eHTHOro pncKa,
npHHnMaeMoro liaHKoM. YnpaBJIeHne pncK-MeHe,nJKMeHTa liaHKa ocymeCTBJIlieT MOHnTopnHr
npOL(eHTHOro pncKa, OL(eHnBaeT y"3BnMocTb liaHKa B OTHorneHnn n3MeHeHnll np0L(eHTHblx CTaBOK n
BJIl111Hne n3MeHeHnll npOL(eHTHblx CTaBOK Ha lIncTyIO npn6blJIb liaHKa.
BaJlIOTHLIH pHCK
BaJIIOTHblH pnCK npe,nCTaBJIlieT C060H pnCK n3MeHeHnll CTonMOCTn <pnHaHCOBoro nHcTpyMeHTa B
CB~[3n C n3MeHeHneM KypCOB 06MeHa BaJIIOT. <I>nHaHcoBoe nOJIOJKeHne n ,neHeJKHble nOTOKn liaHKa
nO):{BepJKeHbl B03,neHCTBnIO KOJIe6aHnH KypCOB 06MeHa nHOCTPaHHblX BaJIIOT.
YnpaBJIeHne BaJIIOTHblM pnCKOM ocymeCTBJIlieTCli Ka3HalleHCTBOM liaHKa COBMeCTHO C YnpaBJIeHneM
pnCK-MeHe,nJKMeHTa lIepe3 ynpaBJIeHne OTKpblTOH BaJIIOTHOH n03nL(neH, liTO n03BOJIlieT liaHKY
CHU3nTb nOTeHL(naJIbHble y6bITKn OT 3HallnTeJIbHbiX KOJIe6amdi 06MeHHbiX KypCOB BaJIIOT.
YnpaBJIeHne pnCK-MeHe,nJKMeHTa liaHKa ocymeCTBJIlieT MOHnTopnHr HCnOJIHeHHlI YCTaHOBJIeHHblX
TIpaBJIeHHeM liaHKa JIHMHTOB BaJIIOTHorO pHCKa.
HH<popMaL(Hli 06 ypoBHe BaJIIOTHOrO pHCKa liaHKa npe,nCTaBJIeHa ,naJIee:
).I;OJlJlapbl Ka3aXCTaH POCCHHCKHH EBpO UpOQHe 30 HIOHII
CWA CKHH TeHre Py6J1b 2010 rOl1a
"Toro
(He aY,llHpo (He aY,llHpO (He aYI1HpO (He aY,llHpO (He aY,llHpO (He aY,llHpo
BaHO) BaHO) BaHO) BaHO) BaHO) BaHO)
C1'HHaHcollble aKTHBbl
}l,eHell<HbW Cpe,llCTBa H CqeTa B
HllllHOHaJlLHbIX (LleHTpaJJLHbIX)
6aRKax rocY,llapCTB
yqaCTHHKOB baRn 49 33,432 3 33,484 cI>HHaHcoBble aKTHBLI,
0TPall<aeMLle rro crrpaseWIHBoii
CTOHMOCTH qepe3 rrpH6LlnL H.JIH
y6LITOK 1,892 21 15 1,928 CCY,llLl H cpe,llCTBa B 6aHKax 505,151 125,720 206,935 4 837,810 3aiiMLI, rrpe,llOCTaBJleHHLle
KJlHeHTaM 569,916 78,191 42,286 690,393 cI>HHaHcoBble aKTHBLI,
HMeIOmHeCli B HaJJHqHH ,!lJIli
rrpo,llall<H 150,608 34,723 185,331 HHBeCTHL(liH. Y,llepll<HBaeMLle ,llO
rrorameHHlI 743,861 743,861
npoqHe aKTHBLI 861 14 258 1,133
HToro <!JHHaHcoBLle aKTHBLI 1,972,338 111,658 160,704 249,236 4 2,493,940
38
cI»HHaHcoBble 06RlaTeJlbCTBa
CcyJ{LI H cpeACTBa 6aHKoB
C1)HHaHCOBbie 06J11aTeJIbCTBa,
OTpalKlIl:Mble no cnpaseAJIHBOH
CTOHMOCTH '1epel npH6bIJIb HJIH
y6bITOK
CpeAcTBa AHTHKpH1HCHOro
C1)oHAa
BblnyLneUHble AOJIroBble l.\eHHble
6yMarH
llpo'lHe 06J11aTeJlbCTBa
"TOro !jlHHaHcoBbIe
06J11aTe.~bcTBa
OTKPblTMI l103"lUUI
cI»HHaHcoBble aKTHBbI
,lJ;eHeJl(HbIe cpeACTBa H C'IeTa B
Hal.\HOH2cI1bHbIX (l.\eHTpaJIbHbIX)
6aHKaxl-ocYAapcTB-
Y'IaCTHHKOB DaHKa
C1)HHaHcOIlble aKTHBbI,
oTpalKaeMbIe no cnpase)l,J1HBOH
CTOHMOCTH '1epe3 npH6bIJIb HJIH
y6bITOK
CcyJ{LI H (:peACTBa B 6aHKax
3aliMbI, npeAoCTasJIeHHble
KJIHeHTalll
C1)HHaHcollbIe aKTHBbI,
HMeIOLn~leCJI B HaJIH'lHH )l,J1J1
npo.l\alKH
"HBeCTHI.\HH, y.l\epJl(HBaeMbIe.l\O
noraweHHJI
npO'lHe aKTHBbl
Ihoro !jlHHaHcoBbIe aKTHBbI
cI»HH8HcOI'ble o6R3aTeJl bCTB8
CCY.l\bI H Cpe.l\CTBa 6aHKoB
C1)HHaHcoBbIe 06J13aTeJIbCTBa,
oTpalKaelllble no CnpaBe)l,J1HBOH
CTOHMOCTH '1epe3 npH6bIJIb HJIH
y6bITOK
BblnyLneHHble AOJIroBble l.\eHHble
6yMaru
npo'lHe 06J13aTeilbCTBa
HToro !jlHuaHcoBble
06J13aTeilbCTBa
OTKPbITAR n03HlUUI
,lJ;OJlJlapbl
CIDA
(He aYAHpo-
BaHO)
14,768
55
261
507,656
11,000
533,740
1,438,598
,lJ;oJlJlapbl
CIDA
38
40,933 305,476
486,796
202,266
843,753 1,877
1,881,139
1,573
117
507,922
10,796
520,408
1,360,731
KalaXCTaH-
CKHH TeHre
(He aYAHpo-
BaHO)
128
136,844
2
136,974
(25,316)
Ka3axCTaH
CKHH TeHre
94,829
81,257
176,086
137,597
2
137,599
38,487
POCCHHn:HH
py6J1b
(He aYAHPO-
BaHO)
162,164
2
162,166
(1,462)
POCCHHCKHH
Py6J1b
5
79,746
85,600
23
165,374
167,250
3
167,253
(1,879)
EBpO
(He aYAHpo-
BaHO)
30,328
153
30,482
218,754
EBpO
205,091
40,931
246,022
35,267
282
35,549
210,473
llpO'lHe
(He aYAHPO-
BaHO)
30 HIOHR
2010 rnAa
"Torn (He aYAHpo-
BaHO)
45,096
184
261
806,664
11,157
4
llpO'lHe
863,362
31 AeKa6pR
2009 rOAa
"Torn
94,872
8 40,933
590,321
608,984
8
287,866
843,753 1,900
2,468,629
36,840
117
812,769
11,083
860,809
8
39
IIPOH3BOJJ.HLle cIlHHaHcoBLIe HHcTpyMeHThi H CJJ.eJlKH CnOT
IIPOH3BO)J)lTCSI Onepal.lHH C HCn011b30BaHHeM npOH3BO,nHbIX <l>HHaHcoBbIX HHcTpyMeHToB
(<<UPOH3BO,nHble HHCTPYMeHTbl»), KOTOpble BKJ1IOqaIOT CBOnbl H <l>opBap,nHble KOHTPaKTbl.
IIpoH3Bo,nHble HHCTPYMeHTbl npe,nCTaB11S1IOT C060H KOHTpaKTbl H11H comameHHSI, CTOHMOCTb
KOTOpblX BhlBO,nHTCSI H3 o,nHoro H11H HeCK011bKHX n0110)f(eHHbIX B HX OCHOBy HH,neKCOB H11H
CTOHMOCTH aKTHBOB, 3aJIO)f(eHHbIX B KOHTpaKTe H11H comameHHH, KOTopble He Tpe6YIOT HHKaKOU
nepBOHaqaJIbHOH qHCTOH HHBeCTHl.lHH H11H HHBeCTHl.lHIO B He6011bmOH cyMMe H no KOTOpblM paCqeT
npOH3Bo,nHTCSI Ha 6y.nymyIO ,naTy.
CnpaBe,n11HBaSI CTOHMOCTb npOH3Bo,nHbIX <l>HHaHcoBhlX HHcTpyMeHToB H c,ne110K cnOT BK11IOqaeTCSI B
npHBe,neHHblU Bblme aHaJIH3 no BH,naM BaJIIOT. AHaJIH3 BaJIIOTHOrO pHCKa no npOH3Bo,nHbIM
<l>HHaHcoBbIM HHcTpyMeHTaM H c,ne11KaM cnOT npe,nCTaB11eH B C11e.nyIOllI,eH Ta611Hl.le:
)l;OJlJlapbl Ka3aXCTaH POCCHHCKHH Espo IIpO'lHe 30 HIOHR CIUA CKHHTeHre py6J1b 2010 rolta
HTom (He ayltHpo (He aYItHpo (He ayltHpO (He ayltHpo (He ayltHpo (He ayltHpo
saHO) saHO) saHO) saHO) saHO) saHO) 06113aTeJlbCTIJa no C.lIeJlKaM cnOT H
npoH3BO.llHMM <\JHHaHCOBbIM
HHCTPyMeHTaM (99,351) (87,013) (227,144) (413,509) Tpe60BaHHlI 110 C.lIe]lKaM cnOT H
npOH3BO.llHMM <\JHHlIHCOBhlM
HHCTPyMeHTaM 315,994 92,893 6,365 415,252
HETTO-II0:nn-UUI 110 C)J,EJIKAM CIIOT H IIPOH3BOJU-lbIM ct>HHAHCOBbIM HHCTPYMEHTAM 216,642 5,880 (220,779) 1,743
HTOro OTKPbITA.H 1I03HI-UUI 1,655,240 ==:::l,(=19.... ... 62*) ====(20:;,0=25==) ====4=,4=36*) ==(ll..O,4...
)l;OJlJlapbl Ka3aXCTaH POCCHHCKHH Espo IIpO'lHe 31 lteKa6pR CIUA CKHHTeHre PYMb S8JIIOTbl 2009 rOlta
HToro
06113aTeJlbCTE:a no C.lIeJlKaM CIIOT H
npoH3BO.llHbilM ljIHHaHcoBhlM
HHCTPyMeHTaM (40,117) (211,675) (251,792) Tpe60BaHHlI no C.lIeJlKaM cnOT H
npOH3BO.llHbIM ljIHHaHcoBblM
HHCTPyMeHTaM 252,571 252,571
HETTO·II031m.u-uI 110 C)J,EJIKAM CIIOT H IIPOH3BOJU-lbIM ct>HHAHCOBbIM
(211,675) __.....=- 7...7...9_HHCTPYMEHTAM 252,571 (40,117)
HToro OTKPbITA.H II03HJ..U1.H ==1...,,6........ ... ===... ====8=13,3=0=2 ===(1...,,630=) (10,;;,8.;.;79==) ==,l,,;(I.o;,2~02*)
27. C06bITHSI IIOCJIE OTQETHOH )l:ATbI
Ao JJ.aTbl no,nnHcaHHSI ,naHHoH <l>HHaHcoBoH OyqeTHOCTH He 6blJ10 C06blTHH, KOTopble PyKOBO,nCTBO
BaBKa onpe,ne11H110 6bl, KaK TPe6yIOllI,HX ,non011HHTe11bHoro paCKpblTHSI.
40
