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8 npo'-la» .ne6HTopeKa» 3a,norrJKeHHOCTh 12 11889 6 213

,D,orr» nepecTpaxOBIUHKOB B pe3epaax no ,11,orosopaM crpaxoBaHIDI )!(113HH,

9 KJiaCCl1HUHpoBaHHhlM KaK CTpaXOBhie 13 - -,D,orr» nepecTpaxOBIUHKOB B o6»3arerrhcTsax no

.,

.norosopaM CTpaxoaaHH» JKH3HH, 10 KJ1acc11HuHpoBaHHhlM KaK HHBeeTHUHOHHbJe 14 - -

8

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

HoMep Ha11MeH0BaH11e n0Ka:mrem1 CTp0KH

1 2

)J.01rn nepecTpaxosm11KoB B pe3epsax no 11 cTpaxosaH1110 11H0My, 'leM CTPaxosaH11e )!(113Hl1

12 I11rnecTm.11111 B accou1111posaHHb1e npe.n.np11»T11»

I1HBecT11U1111 B COBMeCTHO KOHTpOJI11pyeMhie 13 npe.n.np11»m»

14 I1HBecT11U1111 B )l.O'lepH11e npe.n.np11»Tl1»

AKmBhI, BKJIIO'leHHhie B BhI6hrna10m11e rpynnhI, KJiacc11cp11u11pyeMh1e KaK npe.D.HaJHa'leHHbie .D.JI»

15 npo.n.a)i(11

16 I1HBecT11u110HHoe 11MymecTBo

17 HeMaTep11anhHb1e aKTl1BhI

18 OcHOBHhie cpe.n.crsa

19 0TJIO)!(eHHhie aKBH311U110HHhie paCXO)l.bl

20 Tpe6osaH11» no TeKYl..l.leMY Hanory Ha np116hIJih

21 0TJIO)!(eHHbJe HaJIOfOBbie aKTl1Bbl

22 Ilpo'111e aKTl1Bhl

23 I1Toro aKTl1BOB

Pa3.n.en II. 06»3aTeJihCTBa

11HaHCOBh1e o6»3aTeJihCTBa, oueH11saeMh1e no cnpaBe)l.Jil1BOH CTOl1MOCTl1, 113MeHeH11e KOTOpoi1:

24 O'Ipa)!(aeTC» B COCTaBe np116h1Jil1 HJll1 y6hITKa

25 3ai1:MhI 11 npo'l11e np11sJie'leHHb1e cpe.n.cTBa

26 BhmymeHHh1e.n.onrosb1e ueHHhie 6YMarH

Kpe.n.mupcKa» 3a)l.OJl)!(eHHOCTh noonepau11»M B ccpepe o6»3aTeJihHOro Me.D.Hu11HcKoro

27 CTpaxoBaHl1»

Kpe.n.11ropcKa» 3a)l.OJl)!(eHHOCTh no onepau11»M 28 cTpaxoaaH11», cocTPaxoaaH11» 11 nepecTpaxosatt11»

06»3aTeJibCTBa, BKJllO'leHHhie B Bb16brna10m11e rpynnh1, KJiacc11cp11u11pyeMh1e KaK

29 npe.n.tta3Ha'leHHhie .D.JI» npo.n.a)!(11

Pe3epBhI no .n.orosopaM cTpaxosaH11» )!(113Hl1, 30 KJiaCC11cp11u11poaaHHhlM KaK CTpaXOBbie

06»3aTeJihCTBa no .n.oroaopaM cTpaxoaaH11R )!(J13Hl1, KJiacc11cp11u11posaHHhIM KaK 11HBeCT11U110HHbie c HerapaHT11pOBaHHOH B03M0)!(H0CTh!O nOJIY'!eHl1SI .n.onOJIHl1TeJibHhlX

31 BhlfO.LI

06»3aTeJihCTBa no .n.orosopaM cTpaxoaaH11» )!(113H11, KJiacc11cp11u11posaHHhIM KaK 11HBeCT11U110HHbie 6e3 HerapaHT11poBaHHOH B03MO)!(HOCTl1 noJiy'leHl1» .n.onOJIHl1TeJihHblX

32 BhlfO)l.

Pe3epsb1 no crpaxoaaH111011H0My, 'leM 33 cTpaxosaH11e )!(113Hl1

06»3aTeJihCTBa no B03Harpa)!()J.eHl1»M pa60THl1KaM no OKOH'laHl111TPY.LIOBOH .n.e»TeJibHOCTl1, He orpaH11'1eHHblM

34 cp11Kc11pyeMblMl1 nJiaTe)!(aM11

35 0TJIO)!(eHHbie aKBl1311U110HHbie )l.OXO)l.hl

Ilp11Me'laHl1SI Ha 31 ,ll.eKa6p» 2017 r. Ha 31 ,ll.eKa6p»2016 r .

KCTpOKaM

3 4 5

15 105 716 65704

16 - -

17 - -18 - -

19 - -20 - -21 177 171 127 105

22 61824 50177

23 352 966 277 149

58 1 -58 239 523 230 513

24 44003 61972

4 632 641 3 912 172

26 - -27 - -28 - -

29 - -

30 247 644 166 018

19 - -

13 - -

31 - -

32 - -

15 2841151 2 456 342

33 - -23 4 357 6 673

9

HoMep HattMeHosam1e noKaJarem1

TipttMe'laHm1 Ha 31 )J;eKa6pJ12017 r. Ha 31)J;eKa6pll2016 r. CTpoKH KCTpOKaM

l 2 3 4 5

+ 36 06J13aTeJibCTBO no TeeymeMy Hanory Ha nptt6hmh 58 7988 1374

+ 37 OTnoJKeHHbie Hanorosb1e 06J1JaTeJibc11rn 58 - -+ 38 Pe3epsb1 -oueHO'IHhie 06J1JaTeJ1hCTBa 34 32218 10361

+ 39 IlpO'IHe 06J13aTeJlbCTBa 35 197 425 149 904

40 Ylrnro 06J13aTeJihCTB 3 330 783 2 790 672

Pa3,nen I Il. KanHTaJI

+ 41 y CTaBHblH KanHTaJI 36 490 704 490 704

+ 42 )J;o6aBO'IHblH KanHTan 36 2 198 823 2 198 823

+ Co6cTBeHHhie aKl..(HH (.nontt), Bh11

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

OrqerHOCTh HeKpe.D.111HOH qrnmlHCOBOH oprattl13a111111

Ko.n. tteKpeMTHOtt cp11ttattcosoi1 opratt113a111111

Ko.n.TeppITTOp1111 no OKATO PemcTpa11110HHhIH

noOKTIO

40 31907067

OTqETO l1HAHCOBbIX PE3YJibTATAX CTPAXOBOH OPr AHI13~l1l1

3a2017 r.

J1116eprn CTPaxosatt11e (AK1111ottepttoe o6mecrno)

JI116eprn C1paxosatt11e (AO)

(nmrnoe qmpMeHHOeH COKpameHHOe qmpMeHHOeHaHMeHOBaHHll)

HOMep (nopll.D.KOBhIH

HOMep)

1675

Tio~oBhitt a.n.pec Pocc11i1cKaH e.n.epa1111H, 196084, r. CattKT-TieTep6ypr, MocKOBCKHH npocneKT, . .n.. 79a, ;rnrep A

HoMep CTpoK11

Ha11Mettosatt11e noKa3areJIH

1 2

Pa3.n.en I. CTpaxosaH .n.eHTeJihHOCTh

ITo.n.pa3.n.en 1. CTpaxosatt11e )1{113Hl1

3apa6oTaHHhie CTpaXOBhie npeMl111-1 tterro-nepecTpaxosatt11e, B TOM qJ1CJie:

cTpaxosh1e npeM1111 no onepa1.111HM CTPaxosatt11H, 1.1 cocTpaxosatt11H 11 nepecTpaxosatt11ll

1.2 cTpaxoBhie npeM1111, nepe.n.aHHhie B nepecTpaxosatt11e

1.3 113MeHett11e pe3epsa He3apa6ontttttoH: npeM1111

113MeHett11e .n.on11 nepecTpaxosm11KOB B pe3epse 1.4 tte3apa6oTaHHOH npeM1111

2 BhmJiaThI -Herro-nepecTPaxosatt11e, B TOM q11cne:

BhmJiaThI no onepa1111HM CTpaxosatt11H, COCTPaxosatt11H 2.1 11 nepecTpaxosatt11H

2.2 .D.OJill nepecTpaXOB!lll1KOB B BhmJiaTax

2.3 .n.onoJIHl1TeJihHhie BhinJii:IThl ( CTpaxOBhie 6ottyChl)

2.4 pacxo.n.h1 no yperyn11posatt11IO y6hnKOB

l13MeHeH11e pe3epBOB 11 o6H3aTeJihCTB -3 tterro-nepecTpaxosatt11e, B TOM qJ1CJie:

3.1 113MeHeH11e pe3epBOB 11 o6ll3i:ITeJihCTB

113Mettett11e .n.on11 nepecTpaxosm11KOB B pe3epsax 11 3.2 o 6H3aTeJihCTBax

Pacxo.n.hl no se.n.ett11IO CTPaxoBhIX onepa1.111i1 -4 tterro-nepecTpaxosatt11e, B TOM qJ1CJie:

4.1 aKBl1311l\110HHhie pacXO,!l,hl

nepecTpaxoBOqttaH KOM 11cc11i1 no .n.orosopaM 4.2 nepecTpaxosatt11ll

113MeHeH11e OTJIO)l{eHHhlX aKBl1311l\110HHhIX pacxo.n.os 11 4.3 .D.OXO.D.OB

Tip11Me-qaHl1ll K CTpoKaM

3

39

39

40

40

40

40

40

41

41

41

42

42

42

42

Ko.n. cpopMhI no OKY)J,: 0420126

fO.D.OBall(KBapTaJihHall)

(Thie. py6.)

3a2017 r . 3a2016 r.

4 5

- -

- -

- -- -

- -- -

- -- -- -- -

- -- -

- -

- -- -

- -

- -

11

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

HoMep Ha11MeHoaam1e n0Ka:mrem1 CTp0Kl1

1 2

5 I1po1rne .uoxo.uh1 no CTPaxo aaH1110 )1(113Hl1

6 Ilpoq11e pacxo.uh1 no CTPaxoaaHHIO )1(113Hl1

7 Pe3ynhTaT OT onepau11i1 no cTpaxoaaH1110 )1(113Hl1

I1o.upa3.uen 2. CTpaxoaaH11e 11Hoe, qeM CTpaxoaaH11e )1(113Hl1

3apa6oTaHHble CTpaXOBhle npeMl111 -8 HeTIO-nepecTpaxoaaH11e, BTOM qttCne:

CTpaxoBble npeM1111 no onepaum1M CTPaxoaaH11J1, 8.1 cocTpaxoaaHl1ll 11 nepecTpaxoaaH11J1

8.2 cTpaxoah1e npeM 1111, nepe.uaHHhie B nepecTpaxoaaH11e

8.3 H3MeHeH11e pe3epaa He3apa601aHHOH npeM1111

113MeHeH11e .UOJ111 nepecTpaXOBll.111KOB B pe3epae 8.4 He3apa60TaHHOH npeMl111

CocTOllBUrnecll y6brrKH -HeTTo-nepecTPaxoaaH11e, B TOM 9 q11CJie:

BhIIlJ1aThI no onepaunllM CTpaxoaaH11J1, COCTPaxoaaHHll 9.1 n nepecTpaxoBaHHll

9.2 pacXO,llhl no ypery nnpoBaHHIO y6h!TKO B

9.3 .llOJlll nepecTpaXOBll.111KOB B BhlilJlaTaX

9.4 113MeHeH11e pe3epBOB y6hITKOB

113MeHeH11e ,llOJlH nepecTpaXOBII.IHKOB B pe3epaax 9.5 y6hITKOB

.uoxo.uh1 OT perpeccoa, cy6porauni1 n npoqnx 9.6 B03MemeHni1 - Herro-nepecTpaxoaaH11e

H3MeHeH11e oueHKH 6y.uymnxnOCTYilJ1eHl1H no perpeccaM, cy6porauHHM n npoqnM B03MemeH11J1M -

9.7 HeTIO-nepecTpaxoaaH11e

Pacxo.uh1 no ae.ueHHIO CTPaXOBhlX onepau11i1 -10 HeTIO-nepecTpaxoaaH11e, B TOM qttCJle:

I 0.1 aKBH3HUl10HHhle paCXO,llhl

nepecTpaxoBOqttall KOM HCCHll no .uoroaopaM 10.2 nepecTpaxoaaHHll

H3MeHeH11e OTJlO)l(eHHblX aKBl1311Ul10HHhlX pacxo.uoa H I 0.3 ,llOXO,llOB

11 Orq11CJieHHll OT crpaxOBhlX npeMHH

I1poq11e .uoxo.ub1 no CTPaxoaaHHIO nHoMy, qeM 12 cTpaxoaaHne )l(H3Hl1

I1poq11e pacxo.uhl no CTPaxoaaHHIO nHoMy, qeM 13 cTpaxoaaHne )l(l13HH

Pe3yJ1hTaT OT onepau11i1 no CTpaxoBaHHIO 11HOMy, qeM 14 CTpaxoBaHne )l(H3HH

Jfroro.uoxo.uoa 3aab1qeToM pacxo.uoa (pacxo.uoa3a 15 BhlqeTOM .UOXO.UOB) OT crpaxOBOH ,llellTeJlhHOCTH

Pa3.uen II. J1HaecT11u110HHaJ1.UellreJ1hHOCTh

16 IlpoueHTHble .UOXO,llhl

IlpnMe-qaHml K 3a2017 r. 3a2016 r. CTpoKaM

3 4 5

43 - -43 - -

- -

44 3 667157 3107510

44 4 144 723 3 430 027

44 (109 564) (96 663)

(368 729) (225 411)

727 (443)

45 (1795 718) (1 678 117)

45 (1 921 592) (1714252)

45 (169 637) (153 281)

52246 26590

45 (24 758) (49 292)

45 39785 (7 240)

45 220060 244 951

45 8 178 (25 593)

46 (938 446) (785 611)

46 (1 027 864) (864 977)

11285 14941

46 78133 64425

47 (33 677) (32 107)

48 98084 80188

48 (157116) (85 744)

840284 606 119

840 284 606 119

49 206 325 231 744

12

HoMep IlpHMe-

HawMeHOBaHwe noKa3arem1 qaHIDI K 3a2017 r . 3a2016r. CTpoKH CTpoKaM

1 2 3 4 5

+ ,lJ;oxoJJ,bI 3a BhJqemM pacxo.n.oa (pacxo.n.h1 3a Bb1qeToM )J.OXO)J.OB) no onepaQHllM c qrnHaHCOBbIMH HHCTpyMeHTaMH, OQeHHBaeMblMH no cnpaBe,UfIHBOH CTOHMOCTH, H3MeHeHHe KOTOpOH OTpa)!(aeTCl! B COCTaBe npH6bIJ1H HJlH y6hrrna, KpOMe qmHaHCOBblX o6l!3aTeJlbCTB, KJJaccwqrnuwpyeMbIX KaKOQeHwaaeMhJe no cnpaaeMHBOH CTOHMOCTH, H3MeHeHHll KOTOpoii OTpa)!(aJOTCll B COCTaBe

17 npH6bIJ1H HJlH y6MrKa, npH nepBOHaqaJJbHOM npmHaHHH 50 (1586) (2 443)

+ ,lJ;oXOJJ.bI 3a BbJqemM pacxo.n.oa (pacxo.n.hl 3a BhJqeTOM )J.OXO)J.OB) no onepaQlil!M c cpwHaHCOBblMH aKTHBaMH,

18 HMeIOLI.\HMHCll B HaJJHqHH ,Uflll npo.n.a)f(H 51 25554 8 561

+ ,lJ;oxoJJ,bI 3a BbNemM pacxo.n.oa (pacxo.n.hI 3a BhJqeToM 19 .n.oxo.n.oa) OT onepau11ii c HHBeCTHLIHOHHhIM wMyll.leCTBOM 52 - -

+ ,ll;OXOJJ,bl 3a BhNemM pacxo.n.oa (paCXO)J.bl 3a BbJqeTOM 20 .D.OXO.D.OB) no onepaQHllM c HHOClpaHHOH BaJJIOTOH 2859 (I 0 305)

+ flpoqwe HHBeCTHLIHOHHbie )J.OXO)J.bl 3a BbJqemM pacxo.n.oa 21 (pacXOJJ,bl 3a BblqeTOM )J.OXO)J.OB) 53 697 695

Ifroro .n.oxo.n.oa 3a Bb1qeTOM pacxo.n.oa (pacxo.n.o a 3a 22 Bb1qeTOM )J.OXO)J.OB) OT HHBeCTHQHOHHOH )J.el!TeJlbHOCTH 233 849 228 252

PaJ.n.en III. flpoqwe onepauwoHHble .D.OXOJJ.bl w pacxoJJ,bI

+ 23 06LI.1He H a)J.MHHHCTpaTHBHhie paCXO)J.bl 54 (835 743) (663 393)

+ 24 flpoueHTHble paCXO)J.bl 55 - -+ ,ll;OXOJJ,bl 3a BbNemM pacxo.n.oa (paCXO)J.bl 3a BbJqeTOM

)J.OXO)J.OB) OT onepauwii c cpwHaHCOBblMH o6ll3aTeJlbCTBaMH, KJlaCCHcpHQHpOBaHHbIMH KaK OQeHHBaeMble no cnpaae)J.JJHBOH CTOHMOCTH, H3MeHeHHJI KOTOpOH OTpa)i(aJOTCll B COCTaBe npH6hIJ1H HJ]H y6hrrKa,

24.l npw nepBOHaqaJJbHOM npH3HaHHH - -+ )l;oxOJJ.bI no onepaQHJIM a ccpepe 06J1JareJJbHoro

25 Me)J.HQHHCKOfO crpaxoaaHHJI 56 - -+ Pacxo.n.h1 noonepaLIHllM a ccpepe 06J13aTeJJbHOro

26 Me)J.HQHHCKOro crpaxoBaHHJI 56 - -+ 27 flpoqwe .n.oxo.n.h1 57 11475 21940

+ 28 flpoqwe pacxo.n.b1 57 (21 192) (19711)

I1TOro .n.oxo.n.oa (pacxo.n.oa) OT npoqeif onepauwoHHOH 29 .n.el!TeJlbHOCTH (845 460) (661164)

30 flpH6hUib (y6hITOK) )J.0 HaJJOro06JJO)f(eHHll 228 673 173 207

+ 31 )l;oxo.n.(pacxo.n.) no Hanory Ha npw6hmh, a mM qwcne: 58 (52 089) (42 306)

+ 31.1 .n.oxo.n. (pacxo.n.) no reKymeMy Hanory Ha npw6hIJJh 58 (62 042) (19 586)

+ 31.2 )J.OXO)J. (pacxo.n.) no OTJlO)!(eHHOMY HaJJory Ha npii6b!Jlb 58 9 953 (22 720)

+ flpw6hUih (y6hrroK) OT npeKpaLI.1eHHOH .n.eHTeJihHOCTH, nepeoueHKH H BbI6hITHJI aKTHBOB (Bbi6h!BaIOLI.\HX rpynn), KJJaccwcp wuwpo aaHHhIX KaK npe.D.Ha3HaqeHHbie .D.JJJI npo.n.a)!(H, COCTaBJilllOLI.\HX npeKpaLI.1eHttyIO .n.ellTeJlbHOCTb,

32 noCfle HaJJoroo6no)!(eHHll 19 - -33 flpw6hUih (y6hrroK) nocne Hanoroo6JJO)!(eHHJI 176 584 130 901

Pa3.n.en IV. flpoqwif coBOKYnHhIH .n.oxo.n.

+ flpoqwif COBOKynHhlH )J.OXO)J. (pacxo.n.), He no.n.JJe)i(all\HH nepeKJJaCCHcpHKaQHH B COCTaB npH6blJ1H HJlH y6bITKa B

34 noCT1e.n.yiomwx nepwo.n.ax, a TOM qwcne: - -

13

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

+

HoMep CTpDKH

1

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

IIp11Me-HaHMeHoBaHHe noKa3arem1 'HIHHJI K

CTpoKaM

2 3

.UOXO)J,bl 3a BbJlleTOM pacxo.uoa (pacXO,ll,bl 3a BbJlleTOM

.UOXO)J,OB) OT nepeou,eHKl1 OCHOBHblX cpe.UCTB 11 HeMaTepHaJibHbIX aKTHBOB, B lUM trncne:

B pe3yJibTare Bbl6b!THH

B pe3yJibTare nepeou,eHKH 22

HaJior Ha np116bIJib no .uoxo.uaM 3a BbJlieTOM pacxo.uoa (pacxo.LJ.aM 3a BbJlleTOM .UOXOAOB) OT nepeou,eHKH OCHOBHblX cpe.UCTB H HeMaTep11aJlbHblX aKTHBOB 58

'IHCTOe H3MeHeH11e nepeou,eHKH o6H3aTeJibCTB (aKmaoa) no B03Harpa)!(.LJ.eHHHM pa60TmmaM no OKOH'laHHH TPY .uoaoli.LJ.e»TeJibHOcm, He orpaHH'leHHblM 11KC11pyeMbIMl1 nnare)l(aMH 33

BJIHHHHe HaJIOra Ha np116bIJib, CBH3aHHOro c 113MeHeHHeM nepeou,eHKH o6H3aTeJibCTB (aKTHBOB) no B03Harpa)!(.LJ.eHHHM pa6oTHHKaM no OKOH'laHHH TPY .uoaoli.ue»TeJibHocm, He orpaHH'leHHbIM HKCHpyeMblMl1 nnaTe)l(aMH 58

npO'IHH coaoeynHblH .uoxo.u (pacxo.u) OT npO'IHX onepau,r1i1

HaJIOf Ha np116bIJib, OTHOCHI.ll,HHCH K npo'leMy coaoeynHoMy .uoxoey (pacxoey) OT npo'IHX onepau,Hli

Ilp0'111H COBOKynHblH .UOXOA (pacxo.u), no.une)l(all(HH nepeKnacc1111KaU,HH B COCTaB np116bIJIH HJIH y6bITKa B noCJieey10mr1x nep110.uax, B TOM 'IHcne:

'IHCTOe 113MeHeHHe cnpaBe)J,JIHBOH CTOHMOC'Ili

HoMep CTpGKH

,.... CJl

1

1

2

3

4

Or'-!erHOCTb HeKpe.D,l1THOH

HoMep CTp0Kl1

...... C),

1

1

2

3

4

Ha11MeH0Batt11e noKa3aTenJI

2

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HoMep CTp0Kl1

1

5

6

7

8

9

10

11

12

13

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Ha11MeHosatt11e 110KaJan:1rn

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flp116b!Jlb (y6bITOK) IlOCJle HaJJOfOOOJIOJKemrn

Ilpo'111H cosOK)'IlHbIH .n.oxo.n. (pacxo.n.) 3a 11pe.n.b1.nym11M: OT'leTHblH 11ep110.n., B TOM '111CJJe:

npo'111H cosoKynHbIH .n.oxo.n. (pacxo.n.), He 110.n.neJKam11M: 11epeKnaccmp11Kau.1111 s COCTaB 11p116b!Jll1 l1Jll1 y6bITKa B 11ocne.ny10m11x 11ep110.n.ax

npo'111M: cosoKynHbIH .n.oxo.n. (pacxo.n.), 110.n.neJKaw:11i111epeKnaccmp11Kau,1111 s COCTaB 11p116bIJll111Jil1 y6bITKa B 11ocne.ny10w:11x 11ep110.n.ax

,[(0110J1H11TeJlbHbIH Bb111YCK aKIJ,11H (.n.0110J1H11TeJlbHble BKJ!a,11,bl yqacTHHKOB o6mecma, BKJJaJJ.bI TpeTb11xn11u., 11p11H11MaeMbIX s o6w:ecmo)

BbIKyny aKU,110Hepos (yqacm11Kos) (npo.n.aJKa) co6cmeHHbIX aKU.11H (.n.oneM:)

.U11s11.n.eHJJ.bI 1111Hb1e aHaJJOrl1'1Hbie Bb111JJaTbI B 110Jlb3Y aKIJ,110Hepos (yqaCIBl1KOB)

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no OOCTO:llHIOO Ha 01'fCTH)10 A31Y crpaxoaaa icownamu: npol-0.11KT P3C'fC'T crpaxoawx pcxpBO•. a TUJ1a: .aonH nepccrpa.'CCTpaXO•WHm• a crpa.-wawx pcxpaax (c16:11JaTC.'IJ.CTBaX). Ol.ICHtal kOTOpWX rrpollO,ll.H.'laQ. a c:oonercnHM

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a,.!:O.IHHHCYp3THBHWC pac.xQJIW. 'l3CT'M pacxo.oo• Ha COnpDllO>K.!ICIDIC AOrollOpO• ff Ha JPCT)'mq>OBaHHC )'6wn:oa, - OOC1)'11.11CK1u: no C)6porau,HDI ff pcrpcc:cHWM 'TpC6oaaHH.t.\l. a Taiot:C c 00..'l)"fCHHCM JaC'rpaxoaaHHOCO H.\l)'lUCCTB3. ff (HJTH) cro nuHWX OCTanro•;- npo'UIC 6y~'UUIC JlCHC*HWC OOTOICJI. Ca.oaHKWC C '.Wt.'lfO'lfCHHWMH Jl()f'OIOpaMH;

a) PcJcpaw )'6wm:i• .06caTCJlioCT'Ba no .ooroaopa.M 4>oJ>MHp)10TU Ha OCHOK OUCHO"UtOfi KOHC"OtOfi llCJUNHHW llCC.'C )'6wnroa, noHCCCHHWX, HO HC ypcry.llHp013HHW.'C Ha O'NCTH)'IO .Ml)', BHC laSHOt'.MOCTK, 6WJlll Jiff OHH JUB!JCHW. a T3JOKC J.aTP3T Ha ypcry.!tHpOB3.HHC y6wnroa 311 •~M O)KH,,!13CMOli CTI)HMOC'TH pcamoal(HH :JaCTpa"Cl)'JIHpDBaHHCM }6m1«>a ff llJIMHHHCTpatltllHWMff pacxcmawff. a raaa: HMBCC'TfflJ,HOKHOro .llOX0.:13 OT aJCTHaoa. r10.!1!lCp*HaaJOUIH.'< TaKHC o6.narc;u,cTaa. Rto6oc HCCOOTBCTCTllHC HCM.CAllCH.HO O'lpUClCTCJll • 01'fCrC 0 COllOK)'TIHOM .!lOX~ ll)'l'CM o6ccucHCHH.C OTOO*CHHW."( aUHJHUHOHHWX pacxo.ooa. a • C,~"13C HX HC,AOCTaTO"fHOCTH R)'TCM oPMKJ>Oaatuul pc3CpU HCHCTClillJCro pHCka,

32 I MCct>O(lFRS)4 l:=!u.o~~ra:KTHJ)OaamtOA 1c1paxoaaH1t1llOOHHHCT a0(1FRS)4 l~~HHCnpo=:==~ ncpccrpax:oB3.HHCw. Cocraa " onpc:.~JICHHC !JmDIOB. CU33HHWX. c ncpccrpaxOBaHMCM.

KOMIWOU. npH3K3er rtpcMHH, ncpc.MHHWC • ncpccrpax:oaaKHC • Ka'tCCTllC pacxo.!10•: - no Jq>aTICOCpo'fHWM AOroaopaM $u.:ym.TaTHBHOro ncpccrpax.OB3.HKI - Ha ,D,a1)' BOJHHXHOBCHHll OTIICTCTKHHOClll nepccrpaxoauuuca no tt0roaopy ncpccrpa.XOaattH.I K1IH nepccrpa."(OJIOHHaHCOaoA) OT'ICTHOCTH;JIOOOllHHTCJIJoH)lO CTp3.XOB)10 RpCMIOO. pacc'OIT3HH)10 no CTUKC ncpcpaC'tCTa. }'CtaHOLIJCHHOlt • .!lOl'OllOpC;MllOJIHKTCJlr..H)lO ctpaXOB}lO npcMJOO, pacc-ncr.lHH)10 nepccrpaxoaaTC.'JCM H3 OCHOB3.HHM HMCfOlllCHc .. y Hero HHoPMaJ.OlH no crpax:OBWM awnnaTUI H npolOOIDC.itUIHM )6vncaJ,I • C!l)"'tae Jalt.'D(NCHH.1 .!lOTOllOpO• H3 6alC JICCUCACKTa y6wnco• ff y6WTO'IHOCTH HJIH HHOll HHlflopMaQHH, OOlllO.UJOlllCA. oueium. crp:l."(09)10 npew.JOO TCIC)lQCro ncpHOJ13.B C.'l)'iaC CC.'lH pa3Mcp crpa.xoaoi'i npcMHH no ;roroaopy ncnponopu,HOHa'lioHOro o6rumnopHOro nepccrpaxoB3HHll HCBOJMOlKJIO Onpc.iJ.CJDm, Ha OCHOBaHHH }'C!JOBHli Jl()rollOpa H KMCJOlQCAc.t y ncpoctpa.'

34

35

36

37

C:;

=

nopo,OK !tpK'.JHaHH.11 H n~'tOWutCro nepuo.aa HCCCHJU OTllCTCT9CHHOCTH, ~'CMOTpCltHOro AOnoJIKKTC..11'-HWM COl"JlaWCHHCM IC .z:t0roBOpy, k ICOTOJ>OMY OTltOCHTCll )'BCi1H'ICHHC ()'MCH•WCHHC) crpaxoaoA npeMHH (B'.IHOCOB). B C.'l)"taC CCJtH nepHO.ll HCCCHH.11 O'TbCTCTBCHHOCtlt Cipa.'COIUOtl:a uacrynaer paHCC AaTW ICT)'tt!1Cfntll B CKJIY L10noJ1KHTC;n.Horo corJtaWCHKll k,!lOCOBOpy, llOXO.!l nplOKaCTCJI Ka ll.aT}' ~HK.I B c1t.11y :rroro nonoJIHKTCJU.HOl'O COT.ltaWCHJt.11.YMcH•WCHHC crpaxoBOH npeMHH (93HOCOll) B CHJH c llOq)O'fHWM ~HHCM N)roBOpa crpa.xoaau~ a TaQ'C pactop*CHHC Jl()rolOpa • 6yxra;rrcpcKOM )"fC'TC nplO~ Ha JJ,8T)', KOl",118 CTpa.XOIUlHK)' ctaJJO HJICCTHO 0 HaMcpcHHH crpa.xoaaTC.llll pacroprnyn. .noroaop ctpa.XOBaHltll, a HMCHHO npH ~HHH 33.HJlCHH.ll Ha pactop}f\CHHC ,!lOt'OBOp3, ltJIH. CCJ1H y ctpa.XOlutHka BOlHHIUJO npaBO Ha pacrop)KCHHC .noroaopa B Oll.HOCTOpoHHCM nop-.ma:, Ka Dal)', npc.!Q'CMOTpCH~lO llOl'OIOpoM ctpa.XOB.aHltll K.r'TH npaBH.'taMH ctpa.XOB3HIU:. YMCH•WCHHC ctpa.XOllOM npcMHH B CUJH c oWJl6ootHo tta'lHCJ1CHHWMH ctpaXOllWMH npeMIUMH (•3HOC8MH)

npH3HaCTCll • 6y:utCro ncp1fQAa, BWJIB.llCHHU noc.ne OT'fC'TffOl:t .a.atw. nQNIOKHT KOppCKntpoBKC B 6yxnurrepcKOM )-..et'C OT'tCTHOro ncpHO.a.a I KOppCC:nOH.\ICHUHH co C'tCT'aMH HCpacnpc.acJlCHHOA npH6w.>rn (HCOOICJJWTOl'O )6wnca).OwH6n npHlHaCTU C)'WCCTllCHHOft, OC.1H OKa. OT,!lCJl•HOC'TlC ltJIH. COIOIC)'JUt(K"m: c .IJP)TIDIH omff6..aMH 33 O;i;HH H TOT *C ONCT11Wff nepH0.!1, MOll.'CT OOll..'lffnlo Ka :lKOHOMH'tCCkHC peWCHKll OOJu.JOllaTC.r'TCA 6yxra1rrcpctroff (lfiHHaHCOllOA) OT'ICTHOCTH, npHHliMacMWC HMH Ha OCHOBC :rroJi OT'fCTffOCl"R, COCtall . .'JCHHOA 33 COOTBCTCn)'!OlltHH OT'fCTHWM nepHOA. CTpcMHH no ,!lOl'Oaopalll ncpcctpaxOBaHU npH3HalOTC.ll • nopMKC, aHa.'lOnNHOM npH3HaHH!O H ROCJICJJ3'K>IQCM)' )"tCT)' npcMHJi no noroaopaw ctpaXOBaHK.ll

Bwn.'UlTW no ,!lOTOBOpaM etpa.XOaaHH.11 npc.!lCT3.B.'LOOT co6oA pacxO.!IW, noHCCCHHWC crpaxo•UUtKOM. CU)H c BWR.lta'fCHHW...aH crpax:oanemo. JaCTPCL'lllMa ICOHICpCTHWX crp8.'CTKWX ,!1.0fOBOpOB ncpccrpa.XOBaHH.l :• llOJltarpIDtC.EtCHHC ctpa.XOBWM 6pot:epaM;• nepcclp8.XOIO'IHU t:OMHOCKll. KocaeHHWMH pacxo.aMH OJmOTC.t pacxAW, kOTOpWC Kartpa&!ICHW Ha 33X!DCNCHHC ll1lH IOJ06HOJl11CHHC noroBOpO• ncpcapax09Jll(U, npH JTQM HX CJ10)IQf() ontCCTH IC ICOHICpC'fHWM JlOJ'OaopaM ncpccTpaXOBaHJU, HO OHH CH3aHW c npo.!IBWKCHHCM KJIH CTHW)'rutpOUHHCM rtpOAa>IC kOHJ:PCTHOTO ncpoc1paXOIO'UtOro ,!1.0TOaopa. K ICOCICKHMM 81C8JOKUHOHHWN pacxo.::raw OTlfOCncJI:- p3CXO)lW Ha pcK!taMY H pcJC.;UMKWC 3KitKH, llCllWO ICO'l'OpWX OMCTC.I pcMaMa kOHiq>erHWX nepecrpa.xOllO'lHWX DpMyktO•; -pacxo.a.w Ha OMaT}' Tp)'Aa H Q001'BC'J'Cn)10W.HC pacxC, npc.!l;)'CMOTpCHHOM )'C..'lOBH.llMH ,!lOl'OIOpa nepcctpa.XOBaHKll.

~

~l

38 MCO I nop.uoK npmtwnu: .aoxwia OT ILl,aroA npHlKatuHaHCOIWX J>C3}'.'ti.Tar.t'HWq>OaaHKWM a1.:: HHllCCTlW.KOHHWC c tterpaHTKpOaatmoJi 903Mc»KHOCT'WO no.it)''fCH)U nono.'lHKTCJU.HWX •loll'0.1. HCT. KK8CCTKUHOHKWC C HCtapaHTHpOBaHHOlli

llOlMOJIQfOC'TWOROJt)"tCKM.I

OORO!JHlnc.UKW.'< Bl.ll"QJI,

41 I MCW{IAS)40 I~=::::~

Kp1rrquut. HCnoru.1ycwwc oprauHlallHCA B QC.DX DpOllCACKK.I palJIK'llUI WCJl\.!zy

HHllCCTlUtHOHKWM KM)'IQCCnOM ff

42 IMCO(IAS)40IOO>cKTaM•co6cncH1tOCT11, llUUUtaCMloDOI aJl3.llCIU>UCM, a TalOKC HM)o'lllCCTllOM, npcAHalK3'tCHHWM All.I

npo.!WIQt a XO.!IC o6W'IHOA ttenc.'l~HOCTM

CTcncKlo, a imopoA CnpallCAJtMUI: CTOKMOCl1> IUt9CCTHl.tMOHHOro KM)'lQCCTN

(IOMCJ>CHHU H1UI pacl>pWTU 8

6yxra=pc1'0A (ci>•HaHOOaoA) O'NC11tOCTH) OCHOaaHa Ha OUCHXC, npoH3BC,ACHHOit HC3a8HCKMWW

HHBCC'11UUf0HH0fO HM)'lUCCT83. HCT

HHllC.CTlUlHOHKOJ'O KW}'IQCCl'9a HCT

43 IMC¢>0 (IAS) 40 l=~~KaHHOli: IKH.aCCTHUHOHHOfO KM)'UlC'C'l'Ba lfCT npo4iecc:ltoHa.'U.HOli uarut TOA £ dTCropKH H roro JtCC MCCTOKllXO)l(ACIOlt, "flO H OUCHHBaCMWil

o6M:kT

6aJa, HCnO;'U.l)'CMU ,l..'LI OUCHkK

Pa:u.c..1 Vt. KpHTCpKH npKJH3.HIUI H 6a'l3. OUCHkH HHBCCTHUJtOHHOro HM}1llecna

Pal.!IC.'1 VII. KDKTCDHH HDKlKaK.U:. 6ala OUCHKH OCHOBHW..'C nv-1'l"TW.

44 IMC¢>() (IAS) 16locooam.vc cpctlCTB (A..u kIDIC,!lOfO k.!tacca IBcc OCHOBHWC cpc.!lCTBa ~·no HCTOpK'fCCKOli. CTOKMOCTM 33. BW'ICTOM HaJi::On!tcHHOH aMopnoallHH axnu•)

45 I MC'l>O (IAS) 16 l=c::a~ uac;::.:opm'JaJ.tHH ;r.iu I AMopnoaUJtJI no BCCM k1lllCCaM OCHOaHwx cpc.!lCR pacC'orrwaaCTCJI no MCTOJIY paBHOMepHOro Ka'fHCJJCHH.1 HlHota.

w 00

IlpHJ.fC~MWC cpoKM nOJlClHOro

46 IMCCl>O(IAS)l6(HcnoJ1•J011SaHK.lJlJIJl1ta*.!IOrok.!l3CC3.

47 MCW (IAS) 38 )0~'JCHHC H cocra.11 HCMaTCpHlt.'lloHW."( """''°"

fia:sa OUCHKH JlJIJI IWK.!l;Oro IC..'13CC8

CpolC nQJICJHOro Hcnom.:lOaaHHJI: Yp3HC110pTHWC ~ - s .'ICT, BW'f.HCJIKrCJl•Ha.11 TCXHHJtaH octiHCHOC o6py,1,0&aHltc 3 · IO ner, npo'fHC OCHOBKWC ~ -3 roJUl

Pal!lCJI VIII. Kp1rrep1m npir.matttt.11. 6 a:i.i oucHKH HCi.taTCP1ta11•uwx aKnnso11

no.a:. HCMaTCpH3.JU,HW.\4 3JITTlllOM l'lpH'.Utaera: arnm, kOTOpWJi OT1IC'lllCT ~lOUlHJ.( ycJ'IOllKOC:- o6w:KT cnoco6cH RpHHOCHJ1i, JKOHOMH'ICCKHC BWl"O,!lW:. 6yJiYUlCM, H npc.l1HR3Hll'fCH JlJIJI lfCDO • .'U'.IOaa1uu crpa.'XOIOA kOMlt3HHCJi: npH awnoJTHCHHH pa6crr, OJC333.HKH yc:Jl)T rut6o ;l,.rU ynpaa! JCH'fCCIOV( ~- crpaxoBU kOMlllKIU HMCCT npa!IO Ha no!J)"fCHHC Jl\OHOJ.fff'ICCKHX •wrwt OT HCTIO!Uo'.!013.HK.l o6\.Ctcra. 6)'~11{CM (.ooK)'MCKTW Ha 3.lmla H Hll npalO);- KMCKJJ"CJI: OrpaHINCmtll .!lOCT)'ll3. HHWX JlHl.t I( lll:OHOMK'fCCKKM BWJ'IU,aM: OT HCOO.'n'.IOBaHM o61'Crrra;- o6l.c:kT MOJtCCT 6wn. lf,.!ICKT11cliHlllfPOaaH (900M01KHQCTI. BW,llCJJCKH.t K!lH OT.QC.'lCIOOI ar .Eq>)Tlt:'( 3.kTlUKla); - o61.cn npc.iUl3.JHa'fCH ,IJ,.'UI HCnQJU.JOBaHK.l. TC"tCHffC 6o11cc 'ICM 12 M~11; -~ o6w:tcra HC ~"CMalpHa.aCTCJ: 11 TC'tCIOfC 12 Mcc.tl.IC•; - o6loCrrr HC JU(CC'T M3TCpttam.H0-9ClUCCTllCHHOH lflopww; - ncpBOHll'G..'ll>Ha.I ct0HMocn. o6loCrrra MOJKCT 6wn. ~ OIIpC.llC.ISCK3.

48 I MOPO (IAS) 1 )(ctOKMOC1lo npH06percHHJI 33 BW'fCTOM )Sa:ioii OQCHl'.Jt DI.Meta ctOHMOC1lo npH06percHK.l ]3. Bi.rten)M 3MClp110aJ.tHH

49

awopnoawm K.'IH CTOHMOC1lo ncpcoUCHkM 33 aW'fCTOw awopnoawnc)

Paapwnte A>U fi:a)K.!l;Oro MaCCa UTHI09 C HCOnpe.!lCJICtfffWM cpoKOM ROJlClHOro

MCCl>O(IAS) 381:3:::.HJl~i:=::ro· nHlpopMaUHH 0 H3.Jllt'IHHH IOJMO>KHJ.l..'X

nptoHllKOll o6ccuemu

npHMCK.ICMWC CJ>OKH H MC'T"OAW

SO fMCOO(IAS)38):=~::"::::::x HCTIO..UlOaaHJU

nop-.®IC )'fCTa UlpaT Ka CO']AaHHC

HCMaT'CpHa.JD.HWC aKTitaw npoacpDO'TCll Hll o6cc1.1CHHaaHHc Hll ll:OHCU. IWIOJ.Oro OT"fCTHoro roAa.

CpolC l10J1C'.IHOro HCHHKMH llO~'MCHraMH HCKpC.ZnmfOli 4JHHaHCOllOli opramoawm. tp}'llOBWMH H (K!lH) k0Jl1JCJITT(llHWMH .a.oroeopaMH, H OTp3llQJOT"CJI: • 6yxra.nepcs:ow )'fCTC • ncpHO.ZlC JIO'.JHKICHOllCHK.I o6can:.J11oCTB.

IICHCHOHHW."( P.'13HOfl C ycraHOB.llCHHWMH Swn.naTa.\lH HCT

l.!lMCkOlfTHPOlaHHOli CTOKMOCTH A!lI

onpe.QCJlCHH.l pa1Mepa o6.:33Tt:JlioCTU no

54 I MCOO (IAS) 19 ncHCHOHHOMY o6ccnc'fCHKK> H )06.caTClUoCrll no ncttCHOHHOM}' o6ccnc'ICHKK> HCT C'OOTBCTCB}'Kllll.CJi CTOHMOCTK BIUla,!l,3.

pa6omHKOa • OTHOWCHMH TCIC)'W.Cro

nepHOAa

~

~

flop.UOK npH3H3lUUI CTQHMOCTH BK.'laAil

npCJJ.WJ:IJ'WCH c.'l)'Jk6w pa6oTHuroB, .!q>)'mC nO,'tOOKeHlU, CHl3JIHWC C

55 IMCci>Q(IAS) 19l:;3H3*;::: .. ~mcaMno OKOH'WiHH Tpy.!lOBOii JlCneJU,KOCJR, HC

OrpaHH'fCHHW..X 4JKXCHp)'CMWMH

MCO lnopuoK npinHaHIU u flOC.llC,!1}10UlCro 56 I (IFRS) 5, )"iC'Ta .ItOJXrocpo'tHWX 3Imm0B,

MCO (IAS) I npc4H3lKa'ICHHWX .D..'tl npo.!WKH

MCO lnopo.oK npKJttamu: u not.lleJl)lOWCro 57 I (IAS) 37, )"'fern pclCpBO• - ouen0 (IAS) J9h"tcra, npcicpaweHHJ1 np10tta.HHJ1 KpC.'llfTOpcKOli ~JtlkCHHocnt

noJJOlKCHHii, ClllOaHHMX c 0Tpa)KtHHCM • Ol'ICTHOCTM llOlw.lrpa*ACHHR pa6KCT 6wn. ttaAC*ffO OUCHCHa

HKaHCOBOli apeH.!lW HCT

l0 (IFRS) 7 pcxp11uoro lClilHraJl3

Ilopll.!IOK npKlKaHHJI, OUCHKH.

noc.nc.!IJlOWCJ"O )"iCTa. npciq>a.WCHHJI

MCOO (IAS) 12lnpHJH3.HHJI OTJJOIKCHHOCO KaJIOf'OllOfO amtaa H OTJIOIKCHHOro Ha110ro110ro

o6Al3TC.1M:Tlla

Co6cneKHWC aKlnUl. BWJ:)'IL'lCHHWC y 3.XllHOHCpoB, tpa.KrytOTC• k3.k. HCBWJl)'IUCHKWC 3.ntHH H BW'lHI'atOTCI: Kl co6cmcHHOro xarurra.'13.

PClCpllHWA 1a1.mrra.n ~B.MCT co6oi'i pe3Cp•, roropwtt Ko,.mamu COl.ll.3CT Ja C'fCT ffCPOCnpcacncHHOH npH6WJJH • cooncTCTIIHH c 1a.KOHCl.!13TCJUCl'BOM Pel> o6 akUHOffCPHWX o6LQCCJBa.ic H YcruoM KoMrtaHHH

0rJlO)f(:CHHWC H3.;10f'OBWC aKTit•W H o6caTC:1ioCJU paoc•nfTWBaJOTC• c KCDOJUo30B3HHCM MC11U3 o6na1cm.c111 • OTIIOWCHHH BCCX BptMCHHW.X pa:nou(. BOJHIOOUOWHX MOKJJJ' HallOJ"OBOii 6aJoK aimtBOB H o6naTCJ11oCTI1 H HX 6a.Jta.HCOllOli croHMocn.H>. Or.'IO:itreHHWC KaJl.Ol'J{ HC pacc'IKTWBaJOTC~

AM CJl)"l3Cll, kOf.lUl OfJIOJKCHHWH KaJIOI" aQ]HHkaCT npH ncpaoKa'la.!UoHOM npHlH3HHH 8"-rHBOll HJIH o6caTC11a.T9. pcl)'Jll.TaTC c.ACJlJQl, HC n .. UJOWCliol o61'CJUIHCHHCM 6HJHCCa ff HC OJCalWll3K>UtCl'i Ha MOMCtfT COBCpWCHIUI BJIKJIHJU. HH Ha Ha.'lOroll)lO HH Ha )"ICT'H)'tO npH6WJJ .. HJnt )'6WTOK.

Or.llO)ICCHHWC IWlOrH OllCHHlllO'I'CJ: no H3.110roBWM crasnw, KOTOpwc .ziclfcB)lOT Mu q,a,.."TH'lccKH .11CHcn)10T Ha ortCTH}lO aal)'. H, kBK O*KA3eta., 6y.D)T npHMeHJ111.C.1 • ncpHOJIC, ..or.M aKTHB 6yACT pea.'lH30BaH IUlH o6ca:rc.m.crao norawc110. Or.'lO>KCHHwii HaJ1oro11wA alCI'HB y•tKTWBaCTC• • TOH CTCflCHK. • KOTOpOJ'i: C)'lllCCTB)'CT lllCpO.ITHOCT\. TOro, 'fTO 6yACT nO.IJ)"fCH.3 KaJl.Oroo6naracMa.t npH6WJl~. II omOWCHHH kOTOpoii: .lUlHHaJI 8W"IKT3CMU BJlCMCHHa.t palHHl.13 MO*CT 6wn. HCROJl .. 'lO&atta

40

f1ononHumenbHaR conymcmey10U{aR uHcjJopMa4un 1< eoiJoaou 6yxaanmepcKou (cjJuHaHcoaou) om'lenmocmu flu6epmu CmpaxoeaHue (AO) 3a 2017 aoa

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