1. fs dbm mon 13 12 31 approved
DESCRIPTION
pwc 2013 auditTRANSCRIPT
-
1
2013 12 31-
-
2
:
................................................................................................................ 1 ................................................................................................................ 2 ................................................................................................................ 3 .................................................................................................................... 4
:
1. .................................. 8
2. .................................................................................................................. 9
3. ............................................................. 16
4. ....................................................................................... 24
5. , ............................ 26
6. ................................................................................. 31
7. ................................................................. 32
8. ................................................................................................................... 33
9. ............................................................................................................................. 38
10. ........................................................................................................................ 39
11. ..................................................................................................................... 40
12. ..................................................... 41
13. .................................................................................... 42
14. ................................................................................................................................ 42
15. ................................................................................................................ 42
16. ................................................................................. 42
17. .................................................................................................... 45
18. ......................................................................................................................... 45
19. .......................................................................................................................... 45
20. , ..................................... 46
21. ................................................. 46
22. ........................................................................................................... 47
23. ................................................................................... 49
24. ................62
25. .......................................... 63
26. ................................................... 67
27. .......................................................................................................... 68
28. ........................................................................ 69
-
2013 12 31-
. 2
-
2013 12 31-
. 3
-
2013 12 31-
. 4
2012
( )
18 131,059,558 12,878,274
19 (89,057,610) (13,695,488)
/() 42,001,948 (817,214)
8 (6,224,792) -
/() 35,777,156 (817,214)
2,000,002 4,060
/()20 1,913,578 (5,771,355)
21 (4,593,890) (1,703,320)
/() 35,096,846 (8,287,829)
()/ 22 (8,209,258) 2,581,867
/() 26,887,588 (5,705,962)
/() 26,887,588 (5,705,962)
2013 -
-
2013 12 31-
. 5
-
2012 1 1-
17 49,700,000 (602,190) 49,097,810
- (5,705,962) (5,705,962)
- (5,705,962) (5,705,962)
17 23,600,000 - 23,600,000
2012 12 31-
17 73,300,000 (6,308,152) 66,991,848
- 26,887,588 26,887,588
- 26,887,588 26,887,588
17 50,000,000 - 50,000,000
2013 12 31-
17 123,300,000 20,579,436 143,879,436
-
2013 12 31-
. 6
2012
( )
/() 35,096,846 (8,287,829)
:
203,986 149,868
6,224,792 -
372,892 34,913,681
2,087 -
(131,059,558) (12,878,274)
89,057,610 13,695,488
-
23,325,423 -
23,224,078 27,592,934
(475,005,213) (160,282,560)
(1,496,584,570) (492,228,742)
(821,833) (2,281,848)
16,270,435 7,013
113,686,530 -
(131,848) (633,905)
(1,819,362,422) (627,827,108)
(17,665,438) -
95,391,193 28,062,104
(85,571,417) (24,846,075)
(1,827,208,084) (624,611,079)
2013
-
2013 12 31-
7
2012
( )
(1,827,208,084) (624,611,079)
(457,310) (117,265)
(148,038) -
(605,348) (117,265)
50,000,000 23,600,000
1,964,069,754 -
112,613,993 769,717,076
(135,939,416) (28,019,600)
1,990,744,332 765,297,476
,
62,127 81,328
162,993,027 140,650,461
216,468,206 75,817,745
379,461,233 216,468,206
2013
-
- 2013 12 31- ( )
8
1.
( ) , 2010 7 20- 195 2011 2 10- 2011 3 25- , , 2011 5 . , . , , . , , , . . . 2011 5 16.7 . 2011 12 33 , 2012 12 23.6 2012 12 31- 73.3 . 2013 7, 8, 9 10.0 , 5.0 35.0 123.3 . 21.1- , . , . , . 2013 7 . 74 (2012 43 ). , 15170, 4/4, , 2-3 . - . 2014 3 14- .
. 2010 2011 , - 2012, 2013 .
-
- 2013 12 31- ( )
9
1. ()
()
2013 10 3- 2013 11 1- . , . , , , , , , , . ( 26- ). - , , , , , , . , . . . .
2.
() , . . .
. , .
-
- 2013 12 31- ( )
10
2. ()
.
. - . 2012 12 31- , , , .
2012 12 31- 2,350 1,872 , 478 6,771 . 2012 01 01- 108 .
2012 12 31- 12,896 , 2012 01 01- 102 - . 2012 12 31- 12- 13- .
. - - 2012 12 31- - , 590 . 2012 12 31- 12- 13- .
, . 2012 12 31- , - , 2,330 , . 2012 12 31- 12- 13- .
: 2013 - , 2012 23,957 ( 13 ) 20- . 2012 12 31- - . , 2012 12 31- 12- 13- .
-
- 2013 12 31- ( )
11
2. ()
()
: 2013 . 25 . 10 . 2,475 . 12- 13- .
: 2013 2012 2012 12 31- 3,314 . . 2012 12 31- 12- 13- .
: 2012 01 01- 9,000 , - , . 2012 01 01- 3 .
. 2013 /() /()- . - 5,767 /() , 4 /() . 2012 12 31- , 12- 13- .
/(). 2013 - - 2,168 20- . /() 2012 12 31- . 2012 12 31- .
: 2013 - . 158,410 3,275 . .
-
- 2013 12 31- ( )
12
2. ()
2012 12 31- .
2012 12
31
2012 12
31
( ) ( )
215,990,270 477,936 6 216,468,206
167,052,000 1,872,490 7 168,924,490
489,704,568 3,851,399 8 493,555,967
9,121,272 (9,121,272) 8 -
2,285,515 - 9 2,285,515
234,558 - 10 234,558
726,688 - 11 726,688
3,465,282 2,475,078 22 5,940,360
888,580,153 (444,369) 888,135,784
6,960 - 12 6,960
3,425,136 (2,919,447) 12 505,689
- 3,313,560 22 3,313,560
12,896,260 (12,896,260) 14 -
804,421,467 12,896,260 14 817,317,727
820,749,823 394,113 821,143,936
73,300,000 - 17 73,300,000
(5,469,670) (838,482) (6,308,152)
67,830,330 (838,482) 66,991,848
888,580,153 (444,369) 888,135,784
-
-
- 2013 12 31- ( )
13
2. () 2012 12 31- .
2012 2012
(
)
(
)
36,787,338 (23,909,064) - 18 12,878,274
(37,652,609) 23,957,121 - 19 (13,695,488)
/() (865,271) 48,057 - (817,214)
48,057 (48,057) - -
- - 4,060 4,060
- - (5,771,355) 20 (5,771,355)
(7,470,614) - 5,767,295 21 (1,703,320)
(8,287,829) - - (8,287,829)
3,420,349 (838,482) - 22 2,581,867
(4,867,480) (838,482) - (5,705,962)
(4,867,480) (838,482) - (5,705,962)
-
-
- 2013 12 31- ( )
14
2. () 2012 12 31- .
2012 2012
(
)
(
)
/() (4,867,480) - (3,420,349) (8,287,829)
: -
(3,420,349) - 3,420,349 -
149,868 - - 149,868
34,913,681 - - 20 34,913,681
(36,787,338) 23,909,064 - 18 (12,878,274)
37,652,609 (23,957,121) - 19 13,695,488
27,640,991 (48,057) - 27,592,934
- - (160,282,560) 6 (160,282,560)
(488,377,343) (3,851,399) - 8 (492,228,742)
(2,281,848) - - 9 (2,281,848)
- - 7,013 12 7,013
2,292,555 (2,919,447) (7,013) 12 (633,905)
(460,725,645) (6,818,903) (160,282,560) (627,827,108)
24,786,520 - 3,275,584 28,062,104
(24,846,075) - - (24,846,075)
(460,785,200) (6,818,903) (157,006,976) (624,611,079)
-
-
- 2013 12 31- ( )
15
2012 2012
(
)
(
)
(460,785,200) (6,818,903) (157,006,976) (624,611,079)
(117,265) - - 10 (117,265)
(158,410,070) (1,872,490) 160,282,560 7 -
3,275,584 - (3,275,584) 18 -
(155,251,751) (1,872,490) 157,006,976 (117,265)
23,600,000 - - 17 23,600,000
769,717,076 - - 14 769,717,076
(28,019,600) - - 14 (28,019,600)
765,297,476 - - 765,297,476
,
20,232 61,096 - 81,328
149,280,758 (8,630,297) - 140,650,461
66,709,512 9,108,233 - 6 75,817,745
215,990,270 477,936 - 6 216,468,206
-
-
- 2013 12 31- ( )
16
3.
. .
. . . , , . , .
.
, , . () ; () ; () .
. : (i) 1 , () (ii) 2 , () ( (iii) 3 ( ). .
. , . . ( ), , , , , , . , , .
-
- 2013 12 31- ( )
17
3. ()
. , . .
( , )- , .
. ( )- ( ) . , ( )- .
. . .
. , , . . . .
, ( )- . .
. : () , () (1) , (2) . .
. , . 90- . 90- . .
-
- 2013 12 31- ( )
18
3. ()
. . .
. , , . .
. ( )- , .
:
- ;
- ;
- ; - ,
; -
.
. .
.
, , . .
( )- . .
, , , .
-
- 2013 12 31- ( )
19
3. ()
().
( )- , .
. , .
. . . .
. . , . .
.
:
- ; - .
, . , .
:
- 3 - , 10 - 10
. . , , .
. . . , , , . . , .
-
- 2013 12 31- ( )
20
3. () (). . . . :
10
, 1
. . , .
. , . , . , .. , .
. , .
. , . , .
. 2013 12 31- .
. . , . , . , . .
. , . .
-
- 2013 12 31- ( )
21
3. ()
(). , .
.
,
. .
, . .
.
.
.
. , .
.
.
. . .
. , .
(i) (ii) . .
-
- 2013 12 31- ( )
22
3. ()
, ,
, , . . , .
, , .
, . . .
, . . . .
. , .
. . , , , .
. : , , , , .
, . , .
, .
, , . , , .
, , , .
-
- 2013 12 31- ( )
23
3. ()
. . .
. . .
. . . . , , . .
, , , .
:
,
, , . , :
, ;
;
;
;
, ;
;
, , .
, . - 24.25- .
-
- 2013 12 31- ( )
24
4.
, . , . , .
. .
. 850 150 . 10.5 . 776,352 . - (.. ) . ( 9- ).
. , . . . . . . 8- . .
. . , . . .
10 , 663 , (2012 0 ).
.
-
- 2013 12 31- ( )
25
4.
. 19, 20- 24 4 2012 12 31 2013 12 31- . 20- . . 2 20- .
. . 2013 12 27- , 2013 12 30- . . 20- . . 356 252 . - 61 . -39 . 39- .
. 2013 , 4,7917 . 10.5 . 8 . .
, , . ( ) 2- .
. . . . 2013 . 25 .
-
- 2013 12 31- ( )
26
5. ,
2013 1 1- :
10, (2011 05 , 2013 01 01- ) 27 -12 . 10 . . .
11, , (2011 05 , 2013 01 01- ), 31 -13 . .. . . .
12, , (2011 05 , 2013 01 01- ), , , , . 28 . 12 , , .
, , , , , . .
13, , (2011 05 , 2013 01 01- ), - , . .
27, , (2011 05 , 2013 01 01- ), , , . 10, . .
28, , (2011 05 , 2013 0 1 01- ). 28- . . . .
-
- 2013 12 31- ( )
27
5. , ()
1- , (2011 06 , 2013 07 01- ) . 1- . .
19, (2011 6 , 2013 01 01- ), , , . , () : (i) ; (ii) . .
7- , (2011 12 , 2013 01 01- ). . .
(2012 05 , 2013 01 01- ). . 1- : (i) - - - 1- - ; (ii) 23 - .
1- , , . 16- . 32- 12- . 34- 8- . 34 . .
10, 11 12- (2012 6 2013 01 01- ). 10 . 10- 10- 10- 27 12- ( 10- 2013 2012 ).
-
- 2013 12 31- ( )
28
5. , ()
10, 11 12- ().
10, 11 12 - . , 12- . .
: 20, . , . 1- (2013 03 , 2013 01 01- ). - . .
2014 01 01- .
9, 1- : . 2009 11 9 39 . 2010 10 9- , , . 2011 12 (i) 2015 01 01- (ii) . :
, 2 . .
: (i) , (ii) ( ). , , .
. , , . , , . , , . . .
39- , 9- . , , .
5. , ()
9, 1- : ().
-
- 2013 12 31- ( )
29
9- 2015 01 01- , . , .
32- , (2011 12 , 2014 1 1- ). 32- , . : , . .
10, 12 27- (2012 10 31- 2014 1 1- ). : (i) , (ii) (iii) , . , . .
21 (2013 5 20- 2014 1 1- ). . . . . . .
36- (2013 05 2014 01 01- ; 13- ). . .
39- (2013 6 2014 1 1- ). .
.
.
5. , ()
19- : (2013 11 2014 07 01-
-
- 2013 12 31- ( )
30
) . .
2012- (2013 12 2014 07 01- ) 7 .
2 , - . 2014 07 01- .
3 . : (1) 32 (2) , . 3- 2014 07 01- .
8 . : (1) , (2) .
13- 13- - 39 , . 16 38 .
24 ( ) , .
.
2013- (2013 12 2014 07 01- ). 4 .
1 , .
3 11- . .
13- , 9- , ( , ) .
-
- 2013 12 31- ( )
31
5. , ()
2013- ().
40 3 , . 40- .
.
14 (2014 01 2016 01 01- ). 14 - . - , . - . .
.
6.
, , .
. 2013 12 31- 8.0-10.5 , . 3.0 (2012 : 8.0-11.5 , . 4.5-6.5 ) .
, 3 .
, . 2012 12 31 2013 12 31- .
2013 12
31 2012 12
31
( )
6,589 6,132
418,732 31,672,320
21,293,060 31,358,100
357,742,852 153,431,654
379,461,233 216,468,206
-
- 2013 12 31- ( )
32
6. ()
. ( ) , .
7.
(3 , ), 8.5-12.0 , . 5.0-5.4 .
2012 12 31 2013 12 31- , .
. ( ) , .
2013 12
31
2012 12
31
( )
,
-1 418,732 31,672,320
1 208,905,738 80,940,815
170,130,174 103,848,939
( ) 379,454,644 216,462,074
2013 12
31
2012 12
31
( )
1 534,141,815 140,712,501
118,196,212 28,211,989
652,338,027 168,924,490
-
- 2013 12 31- ( )
33
8.
2012 12 31 2013 12 31- . :
2013 12 31- 1,937,970 12 (2012: 418,202 ).
, . , , .
, .
2013 9 10- 319 - .
2013 12 27- , 12 30- . . . . ( 9- ) . . 356 252 . . 61.3 , . 20- .
2013 12
31
2012 12
31
( )
1,321,250,545 256,215,623
864,564,549 237,340,344
2,185,815,094 493,555,967
: (6,224,792) -
2,179,590,302 493,555,967
-
- 2013 12 31- ( )
34
8. ()
2013 12 31- .
B1 . , . 2013 12 31- 5 1,078,746 (2012 12 31- 394,898 ) 49 (2012 12 31- 80 )- .
,
:
- 1,321,250,545 733,423,880 2,054,674,425
,
1,321,250,545 733,423,880 2,054,674,425
:
- 30 : - 4,778,921 4,778,921
- 4,778,921 4,778,921
: - 126,361,748 126,361,748
- 126,361,748 126,361,748
:
- (6,224,792) (6,224,792)
1,321,250,545 858,339,757 2,179,590,302
-
- 2013 12 31- ( )
35
8. ()
2012 12 31- .
, . .
.
2013 (2012 ) .
(i) ( ) (ii) ( ) .
,
:
- 256,215,623 237,340,344 493,555,967
256,215,623 237,340,344 493,555,967
2013 12 01-
- - -
- 6,224,792 6,224,792
2013 12 31-
- 6,224,792 6,224,792
-
- 2013 12 31- ( )
36
8. ()
2013 12 31- .
.
2012 12 31- .
:
- 1,321,250,545 339,160,662 1,660,411,207
- - 308,836,172 308,836,172
- - 216,567,715 216,567,715
(
)1,321,250,545 864,564,549 2,185,815,094
:
- 256,215,623 141,512,394 397,728,017
- - 1,923,000 1,923,000
- - 93,904,950 93,904,950
256,215,623 237,340,344 493,555,967
-
- 2013 12 31- ( )
37
8. ()
2013 12 31- :
.
:
:
- 1,660,411,207 1,660,411,207 397,728,017 397,728,017
- 308,836,172 308,836,172 1,923,000 1,923,000
- 210,342,923 217,677,467 93,904,950 132,485,968
2,179,590,302 2,186,924,846 493,555,967 532,136,985
2013 12 31 2012 12 31
% %
- 127,700,433 6% 2,774,321 1%
- 440,446,405 20% 88,440,238 18%
- 301,953,037 14% - -
- 690,416,375 32% 202,183,795 41%
- 94,614,203 4% 427,860 0%
- 67,364,832 3% - -
- 101,318,012 5% 50,773,958 10%
- 357,222,876 16% 141,512,394 29%
- 4,778,921 0% 7,443,401 2%
(
)2,185,815,094 100% 493,555,967 100%
2013 12
31
2012 12
31
( )
-
- 2013 12 31- ( )
38
9.
, . 2012 8 , . . , . .
2013 12 31- 5,098 . 2013 12 27 . . 4- .
. . . , . 5,098 4,740 . 8- .
. 0 15 850 , 20 2 150 . 2013 6 1 2013 12 .
776 2013 12 31- 746 694 .
, .
2013 12
31
2012 12
31
5,097,610 2,168,468
530 251
746,160 -
182,832 114,283
9,358 2,513
6,036,490 2,285,515
-
- 2013 12 31- ( )
39
10.
:
-
,
2012 01 01-
140,609 71,970 - 212,579
(25,607) (4,409) - (30,016)
2012 01 01-
115,002 67,561 182,563
-
7,240 - 110,025 117,265
21 (47,070) (7,197) (11,003) (65,270)
2012 12 31-
75,172 60,364 99,022 234,558
2012 12 31-
147,849 71,970 110,025 329,844
(72,677) (11,606) (11,003) (95,286)
2012 12 31-
75,172 60,364 99,022 234,558
-
149,131 71,679 236,500 457,310
21 (74,931) (10,881) (20,932) (106,744)
(5,964) - - (5,964)
3,877 - - 3,877
2013 12 31-
147,285 121,162 314,590 583,037
2013 12 31-
291,016 143,649 346,525 781,190
(143,731) (22,487) (31,935) (198,153)
2013 12 31-
147,285 121,162 314,590 583,037
-
- 2013 12 31- ( )
40
11.
. :
( ) 3 . 2013 2.25 1 . .
-
2012 01 01-
838,487 2,246 840,733
(27,950) (1,497) (29,447)
2012 01 01-
810,537 749 811,286
- - -
21 (83,849) (749) (84,598)
2012 12 31-
726,688 - 726,688
2012 12 31-
838,487 2,246 840,733
(111,799) (2,246) (114,045)
2012 12 31-
726,688 - 726,688
23,191 124,847 148,038
21 (85,270) (11,972) (97,242)
- (2,246) (2,246)
- 2,246 2,246
2013 12 31-
664,610 112,875 777,485
2013 12 31-
861,678 124,847 986,525
(197,068) (11,972) (209,040)
2013 12 31-
664,610 112,875 777,485
-
- 2013 12 31- ( )
41
12.
. 2013 12 31- 11 (2012 1 ).
:
2013 12
31
2012 12
31
( )
16,278,742 6,960
16,278,742 6,960
- 344,012
373,841 161,677
373,841 505,689
16,652,583 512,649
2013 12
31
2012 12
31
( )
- 99,732 -
- 2,062,996 -
- 11,665,299 -
- 428,950 -
- 2,021,765 -
- - 6,960
16,278,742 6,960
-
- 2013 12 31- ( )
42
13.
8.5 , . 6.0 , 3 .
14.
:
600 2011 11 .
, .
2011 12 9- 6.0 , 1 20 . . 2012 12 .
580 . 2012 3 5.75 , 5 . 2013 5 78.55 . 7.5 , 232 2013 12 .
. 23 .
15.
. 4.7917 , 2018 1 , 5 2022 12 , 10 .
16.
24- . 1- 100% . .
24- , .
2013 12
31
2012 12
31
( )
972,107,029 817,317,727
972,107,029 817,317,727
-
- 2013 12 31- ( )
43
16. ()
( ) .
. 0 5.6 .
(3 ) 9.2-10.4 , . 3.0 . 3 1 9.7-9.9 .
9- , ( , , , ) .
9- . 850 0 15 , . 660 634 . 10.5 202 . 4- .
15- .
5,097,610 68,330,733 2,168,468 2,168,468
418,732 - 31,672,320 -
12,862,872 11,234 - -
110,000,000 2,059,027 - -
- 4,935 21,761,643 50,637
- 2,439,236 34,853,753 61,957
850,000 - - -
- (634,236) (25,663) - -
1,987,189,199 (31,168,154) - -
(
)
2,115,784,177 41,651,348 90,456,184 2,281,062
( )
2013 12
31
2012 12
31
-
- 2013 12 31- ( )
44
16. ()
.
1- 5 , 6.75 - 9.6 , . 5.125 - 9.5 .
2013 12 31 2012 12 31- - , , 468 231 .
. 8- .
, , . 14- .
2012 9 13- - 84 . (138.7 ) - . 2 - .
: 1,321,250,545 46,793,594 256,215,623 1,257,554
- 831,822,771 28,804,927 202,611,655 -
- 101,318,012 4,730,430 50,773,958 1,198,125
- 4- 76,187,348 3,138,873 2,774,321 3,740
- 3,268,982 121,182 - -
-
3,177,633 18,145 - -
- 301,953,037 8,458,556 - -
-
156,337 1,493,230 55,689 55,689
-
3,366,426 28,251 - -
: 458,752,906 32,712,609 150,878,795 2,799,924
- 4,778,921 8,269,672 7,443,401 297,523
- 339,160,662 22,461,325 141,512,394 2,502,401
- 18,062,214 1,128,390 - -
-
60,660,257 853,222 - -
-
36,090,853 - 1,923,000 -
1,780,003,452 79,506,204 407,094,418 4,057,478
2013 12
31
2012 12
31( )
-
- 2013 12 31- ( )
45
17.
. .
2011 5 12 16.7 33.0 . 2012 12 23.6 . 2013 7, 8 ,9 10.0 , 5.0 , 35.0 . 27- .
:
18.
138,479 (2012 ).
19.
2013 12
31
2012 12
31
:
123,300,000 73,300,000
:
01 01- 73,300,000 49,700,000
50,000,000 23,600,000
123,300,000 73,300,000
2013 12
31
2012 12
31
, 37,036,192 5,335,614
94,023,366 7,542,660
131,059,558 12,878,274
2013 12
31
2012 12
31
569,775 -
51,823,121 13,695,488
5,496,561 -
31,168,154 -
89,057,610 13,695,488
-
- 2013 12 31- ( )
46
19. ()
. 2012 23,957 20- ( ) .
2012 10 .
20. ,
, 9- 5,098 (2012 2,168 ) .
2013 12 27- 2013 12 30- . . . .
61.3 , . , 9- . , .
21.
2013 12 31- , 151.4 (2012 12 31- 57.5 ).
-
2013 12
31
2012 12
31
, 2,383,736 1,010,328
793,073 7,889
251,744 217
231,958 243,522
, 10, 11 203,986 149,868
169,093 39,702
158,894 48,769
, 122,050 69,771
102,230 29,518
100,573 42,858
, 35,814 45,042
34,983 13,701
3,669 2,135
2,087 -
4,593,890 1,703,320
-
- 2013 12 31- ( )
47
22.
.
, . 3 (2012: 3 ) 10 , 3 (2012: 3 ) 25 (2012: 25 )- .
:
, , .
.
2013 12
31
2012 12
31
( )
10,505,432 3,313,560
() (2,296,174) (5,895,427)
/() 8,209,258 (2,581,867)
2013 12
31
2012 12
31
( )
/() 35,096,846 (8,287,829)
( 2013:25 ; 2012:25 ) 8,774,212 (2,071,957)
,
:
- (450,000) (450,000)
- 42,775 7,490
- (67,400)
(157,729) -
/() 8,209,258 (2,581,867)
-
- 2013 12 31- ( )
48
22. ()
2 50 . . 26- .
( )- , . 2013 1 1- 12 31- :
2012 1 1- 12 31- :
,
( )/
:
(2,091,211) 1,320,091 (771,120)
(408,815) (42,457,514) (42,866,329)
(542,117) 542,117 -
(65,215) (48,912) (114,127)
(13) 350 337
- (745,383) (745,383)
9,047,731 37,905,564 46,953,295
- 5,779,861 5,779,861
5,940,360 2,296,174 8,236,534
,
( )/
:
- (2,091,211) (2,091,211)
- (408,815) (408,815)
- (542,117) (542,117)
(6,522) (58,693) (65,215)
- (13) (13)
51,455 8,996,276 9,047,731
44,933 5,895,427 5,940,360
-
- 2013 12 31- ( )
49
23.
. :
-
-
-
, .
, , , , , . , , .
, , . , .
, , , , .
, , , , , .
() , , , , . - , .
, . , , .
()
, , , . - , , . - .
-
- 2013 12 31- ( )
50
23. ()
, , - , . . :
- , - , , , - , , , - ,
,
2013 10 - . . :
- , -
,
- , - , - , - , ,
, , .
, . . . :
- , - - - - - ,
5 - , .
, . , . . .
. .
-
- 2013 12 31- ( )
51
23. ()
()
. , .
2013 12 31- , .
,
:
- 127,700,434 - 127,700,434
- 5,248,484 308,836,172 314,084,656
- 301,953,037 - 301,953,037
- 690,416,375 - 690,416,375
- 94,614,203 - 94,614,203
- - 67,364,832 67,364,832
- 101,318,012 - 101,318,012
- - 357,222,876 357,222,876
,
1,321,250,545 733,423,880 2,054,674,425
:
- 30
: -
- - 4,778,921 4,778,921
- 4,778,921 4,778,921
: -
- - 126,361,748 126,361,748
- 126,361,748 126,361,748
:
- (6,224,792) (6,224,792)
1,321,250,545 858,339,757 2,179,590,302
-
- 2013 12 31- ( )
52
23. ()
()
2012 12 31- , .
. 37- .
, . . . , , , , .
, 50 . , 50 . 2013 12 31- .
< 50 7,193,971,780 2,831,928,329 3,349,592,380 662,480,457
< 50 7,193,971,780 264,294,013 3,349,592,380 116,771,542
2013 12
31-
2012 12
31-
( )
,
:
- 2,774,321 - 2,774,321
- 202,183,795 - 202,183,795
- 427,860 - 427,860
- 50,773,958 - 50,773,958
- - 141,512,394 141,512,394
- - 7,443,401 7,443,401
- 55,689 88,384,549 88,440,238
256,215,623 237,340,344 493,555,967
-
- 2013 12 31- ( )
53
23. ()
, . . :
- : , , ,
- : ,
- : , ,
- , / ,
- , , ,
,
,
-
,
- ,
, , .
. , . 2013 12 31- .
30 , , .
, . . , , , .
, .
. .
.
- .
-
- 2013 12 31- ( )
54
23. ()
()
. .
, .
(1 ) , .
/ . , , , . .
2013 12 31
2012 12 31
( )
8 101
2013 12 31- . () , , . .
.
. , - . - , . , .
-
- 2013 12 31- ( )
55
23. ()
()
, , 2013 4 30- . , , .
3 3-6 6 1 1-5 5-
383,873,413 - - - - 383,873,413
304,560,321 445,442,560 - - - 750,002,881
104,529,808 37,390,772 95,445,385 1,829,334,351 971,009,513 3,037,709,829
792,963,542 482,833,332 95,445,385 1,829,334,351 971,009,513 4,171,586,123
-
(373,841) - - - - (373,841)
(16,278,742) - - - - (16,278,742)
(138,747,823) - - - - (138,747,823)
(249,922,973) (451,254,924) (522,761,941) - - (1,223,939,838)
(111,171,976) - - - - (111,171,976)
- (40,733,062) (47,610,072) (1,169,104,575) (1,378,693,198) (2,636,140,907)
(27,582,118) - (27,582,118) (1,097,288,588) - (1,152,452,823)
(544,077,473) (491,987,986) (597,954,131) (2,266,393,162) (1,378,693,198) (5,279,105,950)
/(
) 248,886,070 (9,154,654) (502,508,746) (437,058,811) (407,683,685) (1,107,519,826)
248,886,070 239,731,416 (262,777,330) (699,836,142) (1,107,519,826) (1,107,519,826)
2013 12 31-
-
- 2013 12 31- ( )
56
23. ()
()
:
3 3-6 6 1 1-5 5-
218,612,876 - - - - 218,612,876
141,697,025 28,573,935 - - - 170,270,960
9,089,157 9,117,466 25,944,125 587,069,683 - 631,220,431
369,399,058 37,691,401 25,944,125 587,069,683 - 1,020,104,267
-
(161,676) - - - - (161,676)
(6,960) - - - - (6,960)
(116,770,960) - - - - (116,770,960)
(66,102,689) (33,684,711) (97,895,693) (116,780,537) (314,463,630)
- (23,213,268) (23,213,268) (969,910,873) - (1,016,337,408)
(183,042,284) (56,897,979) (121,108,961) (1,086,691,410) - (1,447,740,633)
/(
) 186,356,774 (19,206,578) (95,164,836) (499,621,727) - (427,636,366)
186,356,774 167,150,196 71,985,361 (427,636,366) (427,636,366) (427,636,366)
2012 12 31- ( )
-
- 2013 12 31- ( )
57
23. ()
, . , .
: . . . :
3
3-6
6 1
1-5
5-
3,533,902 375,927,331 - - - - 379,461,233
7,195,227 - 645,142,800 - - - 652,338,027
37,116,475 231,102,407 - 1,692,850 1,101,656,133 808,022,437 2,179,590,302
47,845,604 607,029,738 645,142,800 1,692,850 1,101,656,133 808,022,437 3,211,389,562
-
(373,841) - - - - - (373,841)
(16,278,742) - - - - - (16,278,742)
- (138,747,823) - - - - (138,747,823)
- (249,922,973) (451,254,924) (522,761,941) - - (1,223,939,838)
(336,307) (110,705,000) - - - - (111,041,307)
- - - - (827,050,000) (1,160,139,199) (1,987,189,199)
(15,323,399) - - - (956,783,630) - (972,107,029)
(32,312,289) (499,375,796) (451,254,924) (522,761,941) (1,783,833,630) (1,160,139,199) (4,449,677,779)
/(
)15,533,315 107,653,942 193,887,876 (521,069,091) (682,177,497) (352,116,762) (1,238,288,217)
15,533,315 123,187,257 317,075,133 (203,993,958) (886,171,455) (1,238,288,217) (1,238,288,217)
2013 12 31-
-
- 2013 12 31- ( )
58
23. ()
()
3
3-6
6 1
1-5
5-
63,514,488 152,953,719 - - - - 216,468,206
1,872,490 139,210,000 27,842,000 - - - 168,924,490
6,770,844 50,000,000 15,794,964 8,502,053 412,488,106 - 493,555,967
72,157,822 342,163,719 43,636,964 8,502,053 412,488,106 - 878,948,663
-
(161,676) - - - - - (161,676)
(6,960) - - - - - (6,960)
- (116,770,960) - - - - (116,770,960)
- (66,102,689) (33,684,711) (97,895,693) (116,780,537) - (314,463,630)
(9,899,727) - - - (807,418,000) - (817,317,727)
(10,068,363) (182,873,649) (33,684,711) (97,895,693) (924,198,537) - (1,248,720,952)
/(
) 62,089,460 159,290,070 9,952,253 (89,393,640) (511,710,431) - (369,772,289)
62,089,460 221,379,530 231,331,783 141,938,143 (369,772,288) (369,772,288) (369,772,288)
2012 12 31- ( )
-
2013 12 31-
59
23. ()
()
. 100 () ( ) :
100
100
2013
2013 12 31- (12,538,215) 12,538,215
2012 12 31- (4,318,617) 4,318,617
. . . .
2013 12 31- .
374,591,094 4,850,309 19,830 379,461,233
473,572,082 178,765,945 - 652,338,027
857,930,377 1,321,659,925 - 2,179,590,302
1,706,093,553 1,505,276,179 19,830 3,211,389,562
373,841 - - 373,841
10,818,483 5,460,259 - 16,278,742
28,033,056 83,008,251 - 111,041,307
1,540,765,736 446,423,463 - 1,987,189,199
- 972,107,029 - 972,107,029
1,579,991,116 1,506,999,002 - 3,086,990,118
/( ) 126,102,437 (1,722,823) 19,830 124,399,444
2013 12 31-
.
-
2013 12 31-
60
23. ()
()
2012 12 31- .
, .
196,470,142 19,998,064 216,468,206
- 168,924,490 168,924,490
255,364,302 238,191,665 493,555,967
451,834,444 427,114,219 878,948,663
161,677 - 161,677
- 6,960 6,960
- 817,317,727 817,317,727
161,677 817,324,687 817,486,364
/( ) 451,672,767 (390,210,468) 61,462,299
2012 12 31-
.
2013 12
31
2012 12
31
. 10 (172,282) (39,021,047)
. 10 172,282 39,021,047
10 1,983 -
10 (1,983) -
- -
-
2013 12 31-
61
23. ()
, .
II - .
. . , , . , .
2013 7, 8, 9- 10.0 , 5.0 , 35.0 2013 12 31- 123.3 .
2012, 2013 12 31- .
( ) , . .
2013 12
31
2012 12
31
( )
1-
123,300,000 73,300,000
/() 20,579,436 (6,308,152)
1- 143,879,436 66,991,848
/ 143,879,436 66,991,848
12.78% 18.31%
-
2013 12 31-
62
24.
2013 12 31- .
2012 12 31- ( ):
2013 12 31 2012 12 31- .
379,461,233 379,461,233
: 652,338,027 652,338,027
- 3
652,338,027 652,338,027
2,179,590,302 2,179,590,302
- 1,321,250,545 1,321,250,545
- 858,339,757 858,339,757
3,211,389,562 3,211,389,562
216,468,206 216,468,206
: 168,924,490 168,924,490
- 3
168,924,490 168,924,490
493,555,967 493,555,967
- 256,215,623 256,215,623
- 237,340,344 237,340,344
878,948,663 878,948,663
-
2013 12 31-
63
25.
:
(i) ( )- ,
(ii) ( ) ( ) ,
(iii) .
. . .
, , , , .. .
. :
(i)
.
(ii)
. , . .
, , . .
2012 3 5.75 , . 2013 12 31- .
-
2013 12 31-
64
25. ()
()
, . 2013 .
.
2013 12
31
2012 12
31
:
MNT 8.50% - 12.00% -
USD 5.00% - 5.40% 3.80% - 5.50%
/
/:
-
:
MNT 7.38% 7.34%
USD 6.75% - 7.38% -
MNT 7.38% - 12.00% 6.75% - 7.38%
USD 7.35% - 8.10% 7.35% - 8.10%
-
:
MNT 6.00% - 6.125% -
USD 5.125% - 6.125% -
MNT 5.70% - 7.00% -
USD 8.00% - 9.50% -
- -
MNT 8.50% -
USD 6.00% -
USD 7.64% 4.66%
4.7917% -
4.7917%
MNT
USD
3
-
-
-
-
-
2013 12 31-
65
25. ()
()
2013 12 31- :
1 2 3
379,461,233 6,589 379,454,644 -
6,589 6,589 - -
418,732 - 418,732 -
21,293,060 - 21,293,060 -
357,742,852 - 357,742,852 -
652,338,027 - 652,338,027 -
2,179,590,302 - - 2,179,590,302
1,321,250,545 - - 1,321,250,545
858,339,757 - - 858,339,757
( )3,211,389,562 6,589 1,031,792,671 2,179,590,302
373,841 - 373,841 -
16,278,742 - 16,278,742 -
111,041,307 - 111,041,307 -
1,987,189,199 - 1,987,189,199 -
972,107,029 920,565,915 -
972,107,029 920,565,915 - -
( )3,086,990,118 920,565,915 2,114,883,089 -
2013 12 31
-
2013 12 31-
66
25. ()
()
2012 12 31- :
1 2 3
216,468,206 6,132 216,462,074 -
6,132 6,132 - -
31,672,320 - 31,672,320 -
31,358,100 - 31,358,100 -
153,431,654 - 153,431,654 -
168,924,490 - 168,924,490 -
493,555,967 - - 493,555,967
256,215,623 - - 256,215,623
237,340,344 - - 237,340,344
( )878,948,663 6,132 385,386,564 493,555,967
161,677 - 161,677 -
6,960 - 6,960 -
817,317,727 807,101,255 - -
817,317,727 807,101,255 -
( )817,486,364 807,101,255 168,637 -
2012 12 31 ( )
-
2013 12 31-
67
26.
2013 12
31 2012 12
31
1 138,747,823 116,770,960
- - 2012 9 13- 84.0 . - - .
1,223,940 (2012 314,464 ).
. , , . .
, . , , . . .
, , , , , . . . .
. . . 2013 12 31- .
-
2013 12 31-
68
27.
, .
. .
. .
, . - .
. .
.
2013 12
31
2012 12
31
( )
: 94,023,422 7,542,660
- 45,984,927 3,255,895
- 48,038,495 4,286,765
: 37,036,136 5,335,613
- 35,814,458 5,225,708
- 1,221,678 109,905
: 2,000,002 4,060
- 121 -
- 1,999,881 4,060
133,059,560 12,882,333
-
2013 12 31-
69
28.
2014 1 () ( )- - . 30 - . , , . .
2013 8 16- 299 . 299 - - , - , - . 2014 2 170.6 - .
2014 1 - 2 , 35 . .