Revizorski izvestaj 2010

Page 1

OunaHc LrcKLr v3BeuJTau v, Wzneruraj Ha He3aBTAcHvrTe peBz3opr4

X.E.P.A. - Acoryuiaryvrja 3a 36paBCTBeHa e

Ay Kar1wja

n r4cT paxyBarbe, Crconj e

37 aerceMBpl4 20f0

ro4vrHa

flpeeo4 xa oprrlHarHtaor reKcr Ha l4oeeurrajor r3AaAeH xa axrnncxn ja3xK , Bo cnyqaj xa pasnraxu nouefy uaxegoHcKara 14 aHrnncKara Bepsrja, aHrfl[cKnor reKcr e Bep@AocroeH.


X.E"P.A. -Acoqmiaqmja 3a 3ApaBcrBeHa e4yxaq*ala u

rcrpaxyBabe, Cxonje

Coep.Ntvrna

Crpara [4seeu:raj Ha HesaBilcHrre peBilgopvr

'l

Snnasc ua cocroj6a

3

lzlseeuraj sa npilxoAlt, pacxoALt il npoMeHil

Bo AenoBHt4or

SonA

5

14eeeurraj ea Syn xquoHanHvr rpolxoqh

7

Seneurxr,r xou

8

$rxancncKilTe

fi

3BeuJTavr


ffi GrantThornton Tlsneur

T ai

Ha

He

saBlrcHr4Te peBr,r3opr{ Grant Thornton DOo M.H,Jasmin 52 v-1/7 000 Skopje Macedonia 1

T *389 (2) 3214 700 F

*389 12)3214710

www. grant-thornton.com.

fio

Wznpureno.r KoruaTe.r Ha

X.E.P.A. - Acoglljar;lria sa z4pancrBeHa eayxaryvia u ncrpaxyBarue. Cxonje

I4:npurunne penuzuia Ha [pl{apyxnure $ltuaHcwcK\t v3Beufrav ma AcotSnjaryuiara za Cronje (so noHataN{orrrHt{oT Ter\cT "X.E.P.A." vl'rt "Acoryrjaryviara"), cocTaBeHr4 o4 Bz,nanc na cocroj6a sa 1en 37 JeKeMBpI{ 2010, xaxo vVlzneutraj :a npuxo4r{, pacxoJr{ r4 npoMeHr{ Bo 4e oBHrroT QoH4 u lAzneruraj:a $yuxrgraoHalHlr rpoiloryr.r 3a to1\rnara rrTo Torailr 3aBpl[r.r, y\aKo trI ilperleg ua znauajnure cMerKoBoJCTBeHr.r rrolr4Tr,rKr{ tr ApytLt odjacHynavxlr 6eAeurr.n, BKAyrreHr4 Ha crpaHr{Te 3 ao 76.

3JpaBCTBeHa e4yr,atStrja rr r4crpaxyBame

Ogroeopnocr na PaxoaogcrBoro sa QunancucKure u3Berltrau PaKono4ctsoro Ha A.cotyjaryujara e o1roBopHo 3a \l3rorByBalbe u o6jex'tr.rnHo rrpe3eHTr{parbe Ha onne Qr.rHaHcr{cKr.{ r{3BeLUTar.r Bo corlacHocr co cMerKoBoJCTBeHr4Te rrolr{Tr{Kr{ Lt rrplrHrlvtv o6janeHu no Be,teurr.a 2 m za BocnocraByBaile Ha raKBa BHarpelrHa KoHTpo.xaroja Paxono4creoro yTBpJyBa r,eKa e HeorxoaHa 3a Ia oBo3Mox.r.r rr3roTByBarbe Ha SuHaHC:lrcK:u' v3BelJfrau Kotr{ He coJp)Kar lrarepr.rja,uro :HauajHu rperxKr{ KaKo pe3ylTa'r Ha v3MaMa t{ t{ rperrrKa. Ogroeo pnocr Ha peBr43o

por

l{alrta o4roBopHocr e Ia

Mllclerbe 3a oBue QnHaHcucxr4 LsBetllrav Bp3 Hve ja lr:nprunnrre pewr:lrjaTa Bo corlacHocT co MeiyHapo4unre CranJapAH 3a Pewrzvia. Tue cran4apxu lapaar nauta ycorlaceHocr co ernqKwre 6apawa. KaKo r{ Toa peBr.{3uiara Aa ja n,raHrapanre n u3BprxyBaMe Ha Har{r{H roj (e Hu oBo3Mo)Kr4 Ia creKHeMe pa3yMHo yBepyBarbe JeKa SuHancucr.r4Te rr3Berrrrarr He cor4px(aT Mareprrja,rHo :HavajHu rperuru. Penusuiara Br\ yrryBa clpoBeJyBarbe Ha nporJe4ypl4 co ue^ cTeKHyBarbe peBr43opcKr{ l,oKa3vr 3a r.{3Hocr{Te u odjanynan'ara Bo QlrHaHclrcrtrre r,r3Berrrrav. IAzdpan rrre nporJe4ypr4 r{3pa3LIMe

ocHoBa Ha r43BprueHara pennzuia.

3aBr4CaT

O4 nporJeHKa'fa Ha peBr{3opoT, LI \lcTt4Te BKAyqyBaaT rrporJeHKa Ha pu3r4rtrnTe

oJ nocroerbe Ha MaTepr.rja,rHo snavajHu rpeurlr no Sl.rHaucncKrrTe lr:nerrTan, 6uao topa+t4 r43}{an{a rr^r{ rperrrKa.

mk


ffi

GrantThornton llprz onue rpogeHKr{ Ha pv3rrrlrrTe peBr{3opor ja seua Bo npeJBr{J BHarperrrHara KoHTpo a peAeBaHTHa 3a no4roTByBarbe n o6jerrunno npe3eHTrrparbe Ha QnHaHcucnr{Te r{3BelrrTau Ha Acogujaryujara co gel Kper.rpane Ha raKBn peBr{3opcr\r{ npogeaypr{ r.ou (e 6unar coo4BerHr{ Ha oKolHocrr4Te, Ho He v 3a norpe6ara 4a

Lnpa3v Mr4clerbe :a eQerrnnHocTa Ha BHaTpeurHara KoHTp o Aa Ha Acoryviaryvjar Penuzuiara, trc'fo raKa BKAyr.ryBa r{ orreHKa Ha cooJBerHocra Ha rlpr{MeHerrrTe

a,

CMeTKOBO4CTBeHI4 llOAl4'fI.dYtII I,I Ha pa3yMHOCTa Ha CMeTKOBO4CTBeHT{Te [pOrJeHKI4

HanpaBeHr{

oL crpaHa na Par,onoJCTBoTo,

KaKo LI orJeHKa Ha ceBr\yrrHaTa

npe3eHTagu ia na Qvnanclr c r\tr{Te u3Bernr av.

Hue nepynaMe 4er\a cTeKHaTrrTe peBr.r3opcKr.l aoKa3n npercraByB aa'r 3a1oBo r1

coo4BeTHa ocHoBa 3a HatueTo peBr.r3opcr\o Mr.lc^erbe.

^ur

ellna

Mwcnerte

Haure Mr{clerbe e rteKa $lrnancncrl{Te rr3Bel[Tar'r Ha X.E,P.A. no c]rre Marepv.ja,xnu acileKTr4, ja tpercranynaar o6jexTr4BHo QlrHaHcucxara cocrojOa u ilapr4'-rHr4Te TeKoBr4 na X.E.P.A co cocrojGa Ha AeH J1 4er.errnpu 20L0 to1uHa, Bo cotlacHocr co cMerKoBoJCTBeHr{Te notvrrrtKtr r.r lpoge4ypv. odianeurr no Be,Lerura 2, z,zi/ .2 C ?,tLu( '.4,2+c.

Gtant Thornton Cronje,

27 anpvr.r,20II ro4una

/-,, 1


*8 q>

O

f--

O-

o)

O)

to

N

\i-

trI

(E

@

o

E

sqt

9o tsl

l

oo

{e gfi oo s= I:

@

s

o.

ol

oo -(E (gr

t-

N

Lo

6l colo

LO

ro

rl-j

ro (o

@

o ot

5E Efs

o

t. (\

O

5v

Et

(o

=& ON

o

oo cD-

! L

LO

Y

o

<-

Al O)

p

N

@

(o r

:f (\{ (\t =f ot

r

t-

F-

6l

N

trt

o s

o G q o

trI

o oo

t-(o @co o-$

= Y o I o E

c,

I

u?

@ @

(o

o(o

c)

co

(g

-

s v

-O) c\l t- H oco t'r N

o !

o

ro (o

tr)

(o

@

t-

F-'

6t

N

G =

G

I o

I

=t E o L

J-

(g

o

!

o o I o

L

$oco NO(O \roo

Y

-c')$ NO)LO

o

F

O

oo

O)_

@

oo c)o s-

Lo-

o

trI

O)

lo o{

cY)

Y

= s o (E L

o qI

s X 0,

G

s

o

o

x (E

@c\t (o

(E =

J-

=o

G'

I 0 E o

o ! o Et o Y

d .0

s

to0)6

o I o

rc

s (!

J-

U

o G

o o

0)

o to

O

@ ag

(U

s

o

o(u F! .. (E-oOY

trG o-r a =S a,i e Et FO

'F 3! f oe

@E o:J

U

od, lY

Eq

={ x eh

<ucu

-5

e = bY(UE{

E sEE F: *F si+8.' isH=egs H

6 ro o tri

LCJ

c\l r

F

ET

; '1

co

o

GI

G '=

c)

I

F o

G

O)

coo(o rf) o) o) cli o$ rn F- l.f) cD- co cr)

Y

(= g

CL

C\I

co

A rA

IEr

H OF

(u (u o F o -oi trid.o

6

P8€

I

(s

F

66

..

9-

F

;tL

gU

o orx+:3 HfrE = E sA[i Y I .X tr

t

H I

o

==

=s s +s ftL FT o-dt-(u=

(E

G

8 5E

H

s !

o o Y o o

Y

o


*d

s isl |I

tr>t o-1 trtl

o (o sN

|

,l

ol ol oi

i

ll ll

lo,tl

l..,l

i i

.i**l.l (o

El trl

ll ol

El -lll (El

col

ftt

I

s

Et

o (! I @

o Y o

()x

N

I

s$lRl l-l

-lll .l 'lll

s s

s c

ol

I

ET

o

Y6 i. @E 65 cL=

Y

/i

Etoll ot: Gs 6 o G{ G FO 'F f-L J Oo

I i 6

OE ag

i(N ss Yo.

5d=

\6

'= E 1.

X

6 G

,- sE

q .Ed) i9 Od

={ x 55

E

;

: o

Et I o

A

5

tr)

ll ll ll ll

o O)

cri

lo

ll ll

cD-

li

ll

:P_llolol

5'JPr 3i Ei

n

F (u (u

o

I

= **;q-sl

q)

5it

sF strt

o

o-

\o to F lJ r-l ol E Y oo I I

s

o_ :+o

E

o trT o

go

6sErsi S S s ii'F,f 5 I x sleig

l(ol

I rll I l.fl I ^r'l Arl

(.)

it

/

O ol

lol l-l

ll tt

o. F

'B l*l N l$l ltll I l*l co r ro c\l

lrol I oti lNl tNl

F

lFl

\o N

a) F:l

i rrj

X F a) F

l-l l-l l(r)l

F o

i6l i-l(o_l

|

o.

l-l

rn

o

l-+:

I

':@

to N

+

lt

lxl I o-l

$

O)

l-l t-t l(ol

3

F

c,,i

|lt

6

lc.il

tllt lt

U

(-$cle:x/d)\

;*q 9'F o-

j

II

o o

s

ts

F

l*l l@l

ro

ll

i n

io-l l(ol

-

I

i,fi

(o N N

@

sr- l=l lrl

cot Nt

,..l_l ltll

@ co

ll

o

Cr)t

rol 6ll

ll

$_

I Fl

(o

dl ctl Nt ol l(ol

O) cf)

$Elsl o ol oll

ol

o

o o

- -l (o ol cDl i\l o) ol

ol =l rt

F

st-

nl

Yl ol tl d,l

I

I

.if N

tll =ll,l

o

o N

o (o olxl o) otNt ol cDl

'r-l -tti

tr

ot

ol rt trl

El tll tll =l

,",1-l ot

tr

cf)

ro

/i)o

o (o o r

tt

lI

El Fl

(E

ll illl ll llI il ll

Ill

C\rl lr)l

co

"gl$l ll

rt

Yl ol

o

C\I

@ Nl6)l

=ll,l

to

rl-)

s@ col nri ol :fl

vl ol rl ol El .El rl ol

e)

o o e)-

"PlRl

tll tll sl

to

I

rt; @ c\tl cDl

;ltt

c! @

@ @

tr)

I

sl=l

s^l -^l ol l'\l l-l

vO)

iul

co

e3t sf,

N

il

Ed E n) &;l ==l

'B o_

sY

o o. o r.0 o o J-

Eftt I s+o OY:

aR i r d<>

HEO b t{r

trt

.'ll g ilr tEl lxl c0ll Fll oll

F

Ss ui -a$ 9e

x

.F^

=

"r-'olrrsE!

ld

HFdfl ff5lel ooEltrl-

eeol il

lrl

o O

s

6 rll

oll oll

E rlt

= ?

@

F

U

U O

-s + o c.)

O

a

Rt O

U

F a) o. Rf l+ I


i*s fi 5a

G

trT

I

s

c9 , (\ | roo N t-o NNIr)o)cf) @ c) Oro(\i r c\l

,

,o

(o

co

l-

o) ro a)

o 6l

Et

o o (E

-Ef o

x

Et

<t

I L

Fe;g 5= Efs

o

o.

oo. Y.6

t-

(!I

o C) cD^ @ f.. Nrf)

@ N^ N @ to

I t-co | FtO @- lr)_ C\l@ r.N rO-O

|

@

S

ct)

ro^

ro^

(O

o ro

c)

N

@-

Cf)

lf)

@

=llL.L

-&

o I

F

ch-

Y

6

()

$a).N@||@ (o@ CO N N^ c\L CD^ \f,_ rf) o @(o roN

6t

CO

\ o

ot ro

a)

|q

c

trt

AJ

(E; \o Os

o si cLn

\t

L.l-

s

o9 +l

O

=6., tf=

v

.g

U

o Y

o

d

fG

E

A <t

x(E

c

o

s

X

(g

'3

A

G

I

o, c)

,,CO

ol

,N o)

.l

o 6{

co O)

O) co

t-

N

LI

o9 ?I o o

5s

X

sN

O

(ooJ'(oo)o (o o) Lo (o crt (o N tr)

LI

R$

ol

N

o

d]

i

A F

o)

o o

(E

OI

cm = a

cD,$o"\f, (o(o @ c\i cD \irr) l-@ $ c\i (f)

aE \z

t-o) o) o) @o os

o @ q o <l

c\l

l--

to

o LO

NN

(o-

c.r^

$ N

=s

(5s IY oo trrt o-

O) 'oo||$ @ O) rO OO) @ lto r@\i-C.) N Alc.L (Or r

>= ve

og !4

o Et o

YS (!Y =o ^I

fig

(o|.@lu) (oOJN

E

a)

$ r

F^

@ e'^ co

N

a)

ON

co-+ (o (!

AI

rf)

c.r

N

<f

t-

@ or-

t{,

rr)

o

J-

io LO

o, {ts

o E

cil

F

o 6 (s

Gt '= f G =

FO =L 6Je EE ::N

*6 ss vo. gE

T

q F9 UJ x

\J

ca

{Gt 6l a -S ai eEc

=+ €)o

($

F AJ

m (UI Y> L-

F (6

A €s-=F (u S= -o O >o sir

o- + + F xs 9 P d Fo ou o. i6 9r !9E(S\s^ =

-o: r i i ;€

s

trt

o

sx

(u

o- I

strI o xs o-

o sF sq to (U ! L

q J(d to Y o Y !

(d

ca

t->{

ggFgs Egi o E F

EE

m


c,s >cL

(O La) O FNO@ @(ONFr

-oF

odtrt

G I

s

Cr)

1..

O

ol clrl @^l ro-l

h

st 6tl

N(O

orN$o) Ir.N-

o.t (or <o

N

Et

o o E

G

tr

I

Yos

ET

SO)CO(o OlOr-N O--Ot c"l<ococri COr(OFr $(ooco Fr-

mo;

o

x

ct

t

o t-

o Et o

CL

v

-l*l

H o)O)

QO

@

sro \t c\I do \t$ (ot-

o)

o-

(o rf)

3

F:

l.f)l rol

O) O O) co F$C\lco f-NIO(oc) O) $oNoo NI e)Lolr) r C\,1

Y

o

li -l-l

(ol a)l ol (ol (ot rt rl ol ol \rl nil +l

ol rol c\tl -l

I

aY

O) c) t-o(o O- @^

NF

CDI

c"tr.o

d'o

r \t =t: Cr) -$$ r

-(E (JI

ol c\il ol -+_l

s

= Y o r o

o L

G =

(!

L

I @

J-

c\l

trT

Y E s

9trr x5

A

6= Ao rE o

o o

x6

I

F

o

E

6

o

aJ

_l

$l

F.tO(OO) r(OOtf) oi@@co oNtoo) No.)NO) NN.c)@

Y

o I

o =

N

\

Q@

(ov

G

o

F

o

s

G

o x o (! &

E

Et ('€ 6

ET

(g

J(E s

=S EET FO Oe 6E -N

d

== xo. oE

O (E

i 5

E[

x s tr tE

('

s= od,

'a

xui e5 ={

o

;

-1 o-

(U '3

G

rv (Eo

F

E

so

G = (E

Y

s$ 3

tuR

cLx

6sE5 oLSS<_ Eosi\+

l€ =',$ 5 OrC!CO$

Scccc oooo(D cL=:TJf

(o

c)-

ro

v

ct ro N

o^

s

-l-l

(0

o (o

(o

a)^

o-

ro-

o,

o

N

(Y)-

@

gtu

qFil

lil *l-il

cOl F-l

cfll

o,_li

"l:il I s-il Il-tl I l\ll I o-ll

6rll

l'll

l_ll | -fll

lo-ll II oll I 6)li

I

o-ll

1.il I t\il

II co_ll oll I oll I

o)ll

I 'll

l+ lr-

(!o s lo I-r oY o_ t<il $9 tr looo = lY l< .>tr d lr c)(6 0. F! SF

s= Jsl : dtrr Ii JJ I F< el (E Ol s o sO o-s FI F Y ho si vo Ol =l i-otri o 5q trr str sF rl o.l s E di Io s > -o -o- rd TI FI O o5xT s- o (t)-(Ui el Ol e -H ao gg F E t\s=-9 rO=>, E (s (s q +> o- a-o *> o -tr s F FqTYY

:xl

H"ll

llt

ll i lqt

HII

o

lil

I

q

sl

<l

J (U oF

o-

so)

@ @

+

llc) llolltr Illo_ is o llo s l o sl i(Y) sf ---i

Y

o

lr)

lt lt

E

o

O)

cr)

-<o-l

oi

cf)

N

at

'-l sl -l

Y {u

o o

Irol

ol tn-l Nl co-l Nl rl 611 tol

O, A) d\t o oJ tO (o F ct)

o

qt

@

c) to

l-l

ET

ET

o

],il

O')

rO

:i

o-l -l--l (r)l oii $l Arl a)l q.l

o

6

(o

to-

or_l

$l (oi Fl 6rl

ts

s

oDl

l.ol ol r.Oi 60l

I ssse) Lo (\l cDCY)(oLo 60) Al @^ @_ C\l NrN O-(Or oirooNs ON (l)a) NONN l.f)N(o \ia

(E

6(l)

tro !$G

$l l.r)-l

-ll

u:t

o co

col crl

F

o-

CDI

ltti

NOOcf) \l c50 rOr$N f.. LOS oo(\lro o N(o OCr)N(o oi c\l \i- (o ot \+ dro ON oiros+ @ LO l'<ocriN F.J

Y

o

F

at

C\]I

(crll

JJ

ro o co d

a]

e)l 6rl

o

o

36 cL

co-l

I

c',_ll

-+

(o

co

*l-l cDl rtl

OLo odN (o

o^ll

N

ll

LO lf)

I

q) g)

o r

a'(\t

l'l

(oN

N:i-r(O rN-N Nrooo =t F- cO rf,

l=ll d)ll

I I I

O

co

Nl ol I Arl

'rt N o a)

o

I

-l

ll

l-ll

(o

(\t

orl

g"ll

< Y'] NII

.ro

o

ll lt .i-l

m

.i =+

o-

Fl ^rl

=t

l*l

CD

NO o)F Fo)

r.(-)

h6 Er=

o

@

ll

asS

Et

@

o^

At

ol

-l rl

O

I

o

t{)

ll

a@ \TN N$

Q

(E

@-

a)

l*l

= I L

N

\ (\t

l.l

G

o

rO

rO

I

ls

IJlo

ll

ll ll ll

ll ll

ll ll

ll II

ll

le tT <il uti

ilH filc

+ll +11

elHPll


oo 6(g

t!

oq -o Eq

=a

tsEt or9 o(g ArE

OF EF

>9 o9

?c->

co> S

OY oos Y s.g-' +I

-9e -

CIg

oo oc!

(g

e5 -<I 6>

!

s

Et

o (6

lot.co(ot-c{c!(f) or(fJNF-OO|o*O) (o- .+- (t- CD_ (O- O- @O)Orrtr,C.)(ONO, $N$r(r)$NO rO)NNOC)F-

at n-'-:

-

-

cO-

rO-

-

(f)No|oo)oLr)co (r)- o(r)ot.t.cDo)t-- o). f*- .+_ \ c')_ sf_ cOlr)@coNTCOC\i@

(o^

r@-(r)

T @

o Y o (E

I

s d o L o o 6I

o J-

oss 6Yo. ^o(o =oo ; s-r

(oc!$Noo)o $orf)cDcOoo) $Lr)FOC!ONON l-cooNl..;ato@tr) \f, l.- l.- LO cO O, (r)-r-@ Io_ o) (') @ Lr) N_ roros

fss +F o JY= So)l

o(r)rro @(ocDo(o o- @- rf)(f) N (o o) cfj F.O)

6X

t-

vo

F

(oC!

l.@

$_

c! @

C\|

oss IIJ

cFo >Y YOI =

co

ox s-

:ss qv

A H\

c)

c i{ a,

Y

o

G

qt

fG

s

s5

F

o

A H\

=

F1

'= G

v

&,

6

C'

E

F

e! @

#s I sl

(s

i6

=s ro

()

)-+

od, EY

t+i

x

=_* S6',

E9

Fi

C\.1 C{

o , (o sf_ co_ $ 1.._ (o cD l'-

N q

(') @C!(f) NC\rtr)OC!(fJ<ttO (o-

q

F

cD_

NFCO-O)(f)C\

co $ (.) c) t. @NFNOC\I @^ @_ '1 ol_ (o cO \l'- cD C! @O.+o)r.r)rO lr)()o)c!

N FOL f cre OF o:

(orooo$$ Lr)(osooo .+_ n- o- o- (f)_ (OF$Or@*

c)

:f

r'r6+ t! '= f (g '=

N-

OI

o_

@_

C!

t-

ts |\

ca

Ct)

@-

c)

Or

.+- N^ c!rotr,- q rr)torr)F-rr)rr)C!c.)N (Or$OTOlr)F-CDu) (r)-

u

q

O)

r-: co- cO- O_ Lr)- \ tr)OrCOrtfrlt-rtf)O @o)(o$NN$N tr)- O)_ r- (O (O N

rJ

f

xG

cO

ocoNooorno $$Otr).+cO@sf$

E$

q

o

+ 14

=

o o-

o

CD

F

q

h.{

C')--oi(o NNC\

t8 tr)

F

-@* -Sc.)NI'CD r

L

.F

N- rNr

(O

Ol

CO

sN

,Cf)$oN

o

f

(ooooN o- lr)_ o_ r.-(f)Lr)@o)$ lr)$

E €_

Al

** =a H

tr)

oi

sJS

d $,€ fo8qd *= = +::=a= sBia i is=;= == Fso iHFssf,+F*Fii 8t 9 S E 8E F-'*E o - v<o F St! i E FY >> > OJ

=

SJF

r(!s coF 6s06 IE>!46 59F

YCfJ

^>o

o

5R 9s oo EE tro >rY lo oEt


X.E.P.A - AcoqHiaqHia 3a 3ApaBcrBeHa eAyKaqilja

B e ;re ur Kr,{

HcrpaxyBarbe, Cxonie

H

KoH QvmaH

c r4 c K vrT

e r,r3 B e rrr T avr

1 Onurn nn$opraaqnn X.E.P.A. - Acotry1ptsnja za s4pancrBeHa eJyKaryuiau rrcrpax.yBane e He3aBr{cHa, HeB,\aJIIHa optanv3ary\rja, :4pyx.eHve na rpafaHtr4 ocHoBaHo no 2000 ro4r4Ha corlacHo 3axonot :a 34pyNenuja Ha rpafaHu u @on4,aryvrr (C,tyx6en BecHLrK na PNi 6p. 31/98). Acognlagrrjara e perr.rcTpupaHa Bo perr{crapoT na 3gpyx.enuia na rpafamr. u @ongaryrn co Peruenne 6p, 07/31,963/2000 oa 2O janyapu 2000 roauna no OcHoneH Cys Cr<onje 1 eo Cronje. A.cotsuiaryujara

palorv

n Craryror. l;ranHra

3aronot :a 34pyxeuvia na rpafaHi.r u @ong,arluu opraHr{ Ha X.E.P.A. ce: Co6paHne, I4:npureH Kovlrrer v Wznpttlna Bo corlacHocT co

xanrye,xapvia. Acoryuyarymiara e

co ceJrnxre no Cronje, yt. [e6aptSa 6p. 5511-4.

Mucvjarana Lcotluiaryuiara e ocTBapyBarbe Ha ocHoBHoro uoB€LroBo npaBo Ha )KeHr4Te, M?)rrr4T€ v M^aAVTe ,4a 6v4ar npaBI4 Ho lrH$opulrpanr'fi Ia vuaar cooJBereH rrpr{cTalr .4o Btr{coKo KBa r{TeTHr{ 4oBeplr,rBr{ yclyru{, co rrel ra HanpaBar r.r:6op Ha uHSoprrar1Lru Bo Bpcr\a co nparualba KaKo [rTo e HlaBr'aTa ceKCyaAHocT, KaKo rr npeBeHrJl4la, rpuxa u TperMaH Ha ceKCyaAHo npeHoclunu r.rrr$er.quv vXWB, nr..tyvynaj(n n nocTr{rHyBarbe Ha Ue ocHa 3arnTVTaHanpaBara Ha,ryfero Kor{ xr{Bear coXIAB1 CIL\A r{ HrrBHr{Te 6.tucr.r.r ceuejcrna, KoHTpagergvia, npucran .4o 6e:6egeH r{ Aeraleu a6opryc n rpaKTr.rKyBa}be Ha ceKCyaAHuTe rr penpoJyr.TrrBHr{Te npaBa.

Acotyiaryujara ce Qor.ycr.rpa Ha c eJHI{Te ner nprropr4TerHr.r o6,ractra: A6opryc - 3a ra ce o6e:6eJu rapamyria 3a npaBoTo Hv xte'H?T&:a us6op, ilpl{cran Jo 6e:6e4en trr Aera,r'eH a6opryc r{ 3roleMyBarbe Ha crailKara Ha r\oprrcre}be Ha xonlparyer.tguja

A4o,tecr;eutrvrvrvttra,4vr - co

rJeA nocrl4rHyBarbe

froroleMa cBecHocT nolrefy MlaarrTe

Bo

o4Hoc Ha Hr{BHoro ceKCyaAHo r{ penpo4yKTLIBHo:4panje vilpaBa u o6e:6e4yBa}be npllcTan 4o ceou$arHu uHQopnarJ'Lrv, eAyKaguja v yclyrr{ 3a yHarrpe4yBarbe Ha ceKCya HoTo I4 perrpoJyKTr.{nno :4panje

uovefy M^arur

e;

XIIB/CVI\A - za r4a ce o4pxtrr :nlr'CKa crarrKa Ha :a6oaeHn oaXWBICW\L

no :eujara

corlacHo Haguoua.uara Crparervia zaXI4B/ CWAA 2007- 2011 v o6e:6eJu ItelocHa vn|vuy.rpant{ u noro4enr ol, Xtr4B lru$ertSujara; 3aurtvra Ha rpaBara Ha ^vtlara flpzcrarr - ycly)KyBarbe Ha ceKoe ArrIJe co Br.rcrrrHcKu uH$opuar;uLr rr 3Haer+,a Bo oJHoc Ha ceKCyaAHo r{ penpo4yKTr{BHo :4panje rr JocrallHocr ao Haipa3lt{qHl{ yclyrrr KaKo rJelocHo 6n ru oc'rnapule cBor{Te 3.4paBcTBeul.r, coguja,rHrr, ceKCyaAHr{ I{ '.'rilIaTa penpo4yKTr.{BHrr rrpaBa;


X.F.F.A-AeoqmjaqujaaasgpaBcrBeHae&yr<aqmia n morpax(ynahbe,

Cmomjc

g

6ene*ux*r wow QunancucKHTe !!3Beura*r {mpogomxyea) Co coc"roj6a xa lt a& nsrqr{Hara [&rro 3aaBuu na 3"{ gexennmp*t 20'l0 rogmr*a (Clrre nsnocn ce Map&ace{M eo $u$axegoxcx*r flewapu *c Anxcpmxancrw ,Qoma;*a,r, ocaem A6K@irKy He e nox,rHaxy HaBegeHo)

Onurrn nx$op*nau4;w,r {mp*gc,nxyma}

3acrarrynarbe - co r1e'' la ce [ocTL{rHe gelocHa ycorlaceHocT co pa3lr4rrHt{Te norpe6r.r Ha ceKoi noe4r{Heq r4 Aa ce 3arJfTVTaT HeroBt{Te/ Hej:lftil.rte ilpaBa v Bo Taa cMrrc^a Ja ce rrocTr{rHaT HaiBucoKLITe Mox\HI{ cTaH,4ApxI4, xapMoHr{3I{paHI4 cot^acHo: HaIruoHa/\rF'IlTe

oApe\6u,3ar\oHtrI I{ nporpaMr4,'Bo BpcKa co ceKC}?:\HoTo I{ peilpo4yKTt{BHoTo npaBa

fro.\trrTt4ytrr,

34paBje

v

Cnernararadeta rr4 rrpr{Ka)KyBa lIpoeKTLrTe

r.rMrrleMeHTr4paHr4 Bo

l4ue na npoeKr MegnxaveHro3eH a6opryc - Vnanpe4yearue Ha npaBaTa Ha xeHhTe

A6opryc

CexcyanHocra n norer.uKorr4r4 Bo yqerbero

npncran

Crpareurra

qen

2010 r.onv:na:

flo44pxaxo o4

Kaunarua ga noAtarHyBaFbe Ha cBecra 3a

Meiynapo4xa Oe4epaqraja ea nnaHnpaHo poAhrencrBo (MOIP) Meiyuapo4ua Oe,qepaqrja ea nnaHnpaHo poAnrencrBo (MOn Py OnurnHa Ha rpaA Cxonje MefyHapo,qHa Oe4epaqrja sa nnaHrpaHo poAilrencrBo (MOl-lP) Meiyuapo4ua Oegepaqnja aa

rproenja

nnaHupaHo poArrencrBo (MO|1P)

MnagnHcrr LleHrap Ha

"Caxar',t Aa

nyfe -,qBe ManH

AeBojHmFba llpucran llpncran

Porrrcru 3ApaBcrBeHn MeArjaropLl Maxe,qoHnja

flpncran

3HaM" :

3ajaxHyearue Ha PoMcKnre 3ApaBcrBeHtl rvre4njaropn (P3M) eo Maxe4oHuja O4pxyearue Ha HncKa npeBaneHl{a Ha

flpncran flpncran

AOMatllHO HaCHflCTBO

CercyanHo o6pa3oBaHvre ao

Maxe4oHuja 3acranyearue

l-parqerre KanaLlhrer Ha 11 onurnHil npil nMnneMeHTnpaFbe Ha Crparernjara ea ceKcyanHo r penpoAyKrneHo s,qpaeje u npaBa KAPTA 3A nPEBEHLlilJA HA Xt/'lB 34 MAX[4 KO14 L1MAAT CEKC CO MAX[4 (MCM) KAPTA 3A nPEBEHT_I/JA HA Xr/B 34 MIrAAr4

XEHLI

t4

AEBOJLtilt-bA

llpeeeHqraja: Tecrrparue u

Cerperapnjar

XI/BICIAAA Xt/BlCtlE XI/BIC\AAA

coBeryBaFbe XIABIC/rE

Ha HaquoHaneH

KoopAilHarrBeH MexaHh3au (HKM)

Xt/BlCtAA

Hnuro 3a Hac 6es Hac llnep e4yxaquu 3a npeBeHqnja o4 ryp6erynosa nouefy MnaAn Ha eospacr og 1 5

XlABlCl/ilA

4o 25 ro4uHu CercyanHo o6pasoeaHne eo Maxe4oHrja ,{ejcreyaaj cera! Pa6ora co MoMrr14Fba u 4eeojrr Bo pypanHnre cpeAyrHt4

"Motr,t.lt4Fbara ce eaxHul"

-

MnAAf MnAAf

BKnyqyBaFbe Ha

Maxh n MoMLr14Fba eo Cxonje Paseoj Ha nonyroAnuJeH crpareruKil nnaH HBO X.E.P.A. TEXH,4LIKA nOrqrqPUKA O[ XEPA HA

COXM

MnAflil

MIlAAt4 Ha l-pa4erue Kanaqnrer l-pa4erse KanaqhTeT

Hopeer-ura l-.lpxoena florrirou Hopaer-uxa {pxoeHa floruoru

Oou4 sa nonynaqnja ua O6e4nHerrare Haqrara Meiyuapo,qna Oe4epaquja sa nnaHnpaHo poAr4reflcrBo

Lleurap 3a nHcrtaryquoHaneH paseoj MeiyHapogHa Oe4epaqrja ea nnaHnpaHo poAnrencrBo

yHAt4flC l-no6aneH <DoH4 sa 6op6a npol4B XIAB/CI4AA, Manapnja n

Typ6exonoaa l-no6aneH OoH4 ea 6op6a nporna , Manapuja u

Xt/BlCt/|

Typ6exonosa Meryr+apo4Ha Oe4epaqraja sa

nnaHilpaHo poAr4rencrBo l-no6aner OoHrq sa 6op6a nporr4B X:r1BICIAA , Manapraja ra

Typ6exonoea <DoH4

sa HacefleHhe Ha

O6e4ruernre Haqnn Meiyuapo4na Oe4epaquja sa nnaHupaHo po.4ureficrBo MeryHapo,qua Oe4epaqnja ea nnaHilpaHo poArrencrBo MeiyHapo4Ha Oe,qepaqrja sa nnaHnpaHo poArTencrBo MeiyHapo4Ha Oe4epaqraja sa nnaH4paHo poAilTencTBo


X.E.P.A - Aeo&4miaq&{ia 3a 3ABaBerBeHa egyKaqvNia rt !,rcrpa]KyBa]be,

Cxonje

{S

Eeneurxr xox $rnNaxcneKmre H3Beu.lran (npogomNyea) eo cocro!6a s{a er 3a rogrtHara u,Nro 3aBpurr xa 31 ,qexennepm 2010 rog]r,{a {enre rasmocm ee MsBa3eH&{ ao l\f axe,qoxcxu flexapu m Amepn*<a*;cN*r flonapra, ocBeH AoKonKy

Hc e m@MF{aKy

wawegewo)

2

CuerKoBoAcrBeHh nonnrt,tKr,r

Bo npo4o,rir.eHl4e ce npvy,ar'.aHr{ ocHoBHr{Te cMeTKoBo4crBeHLl

rroAr,rTr{Lrl4

ynorpe6eHr{ npr4

no4roToBKa Ha oBtre szuaucucrtrl u3BeutTavl

2.1

OcHoea sa noAroroBKa

@unancr.rcrl4Te I{3Beurral4 Ha X.E.P.A. ce IIoJroTBeHlr co npr{MeHa Ha MeTo4or Ha HaGaBHa Bpe4Hocr MoJuSuKyBaH Bo cor^acHocr co cMerKoBo4crBeHI,ITe ilo,\uTr4ytv Hv

Nleiynapo4nara Se4epatlvja za rrlaHr{paHo po4r.lTelcrBo (M@[IP), v3raneHv no jyHu 1992 roawa v peBwry\rpaH\r Bo iyun 7995 torv:na, u npnQareHrrre cMerKoBoJcTBeHt{ npIIHUI,InLI, npaKcrr I{ cMerKoBoJCTBeHr{ craHlapav 3a npe3eHTaryvriana cpeJCTBa, o6npcr.r.r, Son4onu, flpr.rxo4rr v pacxo,4tl, KaKo r{ oleparr.rBHr4 pe3ylTaTlr Ha Bepo4oc'toiHa, 4OBepAI4Ba, UeAOCHa r{ TOr{Ha OCHOBa.

@usartcuxure r{3BeL[TaH ce IIo4rorBeHL{ co cocroj6a Ha \r 3a totr\rnvre [rTo 3aBpuyBaaT Ha 31 aereunpv 2070 v 2009 totrvHa. TeronHure u cnope46eHure no3.arorlv npuKa.xan\I Bo oBr{e Sunancmxu v3BerJJTar4 ce r{3pa3eHr{ no flenapu r<ar.o Qynxgvo]ljra/\Ha Ba/\yTa, a rrpeBe4eHu no

2.2

Arrepurancrv [ottaptr{ r\aKo Batyra 3a npe3eHTaguja.

Crpaucxr,r Banyrn

Tpancax4wu u canAa TpancaruSvtrTe JeHoMr{Hupa:nv Bo crpaHcKaBatyra ce rrcKax.aHr.r no Mare4oHCKr4 fienapu co npr{MeHa na oQwSviaAHr{oT cpe4eH Kypc Ha JeHoT Ha rrpr{eM vr ucrruara Ha r{3HocoT; Tpancax4uu Bo YC Aonapu

llpuxo4ure v pacxo,4tlTe

Bo oKa,l.Ha BaAyTa ce ucKa)KaHra no YC {,o,xapu co ilpr{MeHa Ha o|urymiarnuor npoceqeH cpe4eH 4eBr{3eH r<ypc 4o6lreH oJ cpeJHr{Te KypceBu waYC

fiolap

o6janenr.r o.4 HapogHa BaHra na Peny6,Lur.a Mare4onvja no

KaKo LUro cAeJyBa

reKor

Ha rrepr4oaor, rr e

lYC /\onap = 46.8877 flenapv;

Cpeg,crnara u oGnpcxure ce rrcKaxaHr{ Bo YC fionapv no cpe4Htror Kypc xaHapo4nara Banxa na Peny6,tnra Maxe.4oHuia na ilocle4Hr{or JeH oJ npecMerr\oBHr{or ilepuo1, v e KaKo Lrrro cleJr{: 7 YC fio.tap = 46.374 fiexapu;

rxro rrpor{3leryBaar oJ rlpeBoJor Jr4peKTHo ce [pr43HaBaar Bo pe:epnrare / Je oBHr{oT Sona (r.e. He ce Ilpl{3Harv Bo tr4:rellrrajor 3ailptrxo1il4, pacxogr4 r{ rrpoMeHr{ Bo 4eAoBHI{or ootta.) Paz.rtn<'nre

2.3

f'lapnvun cpegcrBa u napuqHr eKBuBaneHrn

llaplr.lnlrre cpegcrBa r{ eKBr{BaAeHTfi BKlyqyBaar roToBr{na no 6,raraina, ,4enozttrrr B;Z/yBaJJ,e no 6anrr.r

v

Apyf|ll Kpar\TKopoqHII Br{COKO BO nepr4o4rr He rro4o^rr{ o4 J rrecer;n.

2.4

LIY\BLIL:H]r.

rro

BAOXyBa}ba KOr{ 4OCneBaaT

OcHosHr4 cpeAcrBa

Onperrara ce eBr{aeHTr.rpa ilo nadawa BpeaHocT HaMaAeHa 3a aKyMytupaHaTa an{iopTn3aLlnja. Ha1annaTa Bpe4HocT BK yrryBa TpourorJr.r r\or4 4r4per\THo ce o4HecyBaaT nalanxan a Ha cpe l,cTBar

a.

Ha


X.E.P.A - Acoqrjaqwja aa agpaeormema e,qyNaqnja u !4crpilKyBalbe,

Cxomie

'l

1

Eeneruxn ron QnxaxcucKvrre n3tseruran {npogomxyea) Co cocroj6a Ha M 3a nogmHara !*!r@ 3aBpuu ra 3{ gexeuepn 2010 roA!4Ha (Crre rsxocu ce m3pa3ew*{ ao $.daxegorlcxm {lexap*r m Annepnxaxcxm flonapn, ocBem &oKonKy He e moMe,aKy

xaaegexo)

Sc*.ioEH&{

epegcrea (npofl on)KyBa)

OneparnnHuoT OoHJ Ha AcolJlliaryvjaTa ce sroleMyBa 3a u3Hocor Ha BpeJHocTa Ha HalaBeHaTa o[peMa. Onpelrara ce [pu3HaBa KaKo Kar]r{TaAeH TporxoK Bo rreprroJoT Ha cTeKHyBarbeTo, o4HocHo Kora cpe\,cTBaTa (no rorou.rnauuuBo cpe4cTBa) ce nprlMeHu 04 4oHaTopr{Te

Anopru:ar;viara ua oilpeMara ce fipecMeryBa npaBorpoilopgr4oHalHo co gel aloKaryuja

Ha

HalaBHa'ra BpeJHocT/ npeTnocTaBenara Bpe4Hocr

TeKor Ha Hr4BHr{oT npoueHeT

Io HuBHaTa pe3m1yatlna BpeJHocT Bo BeK Ha ynorpe6a, KaKo [rro cle.4r{:

2010 TpaHcnoprHn cpeAcrBa, xounjyrepu, onpeMa

2009

10-25%

1O-25o/o

Auoprn:agviara ce rpecMeTyBa Hacnporl4 $on4onure.

2.5

Ooir4

(DoH4onnte unutlujanuo ce Kper{paHr4 oA ilapvq:nrr

v Henapvv;er

Ha onpeMaTa (xanura.tur{ Tporxogn) o6jacHero no

Be,reura 2.4.

AoHarltrvr Ha ocHoBarrure no oOieKTuBHa Bpe4Hocr. lloc,te4oBarelHo, Son4onure ce 3ro,teMe:rlr. / HaMaAeHr4 npeKy JorroAHHTe,tHr{ nprl4oHecv oa, ocHoBaqLITe, fipeKy pe3ylTaTr.lTe (nuuroryu / r,ycotyr) o4 paGoremero Bo TeKoT Ha nepuol.r4Te, KaKo r{ npoMeHuTe Bo HeTo eBr4JeHT\rpaHa BpeJHocT

2.6

llprsHaearue

Ha npnxoAr4 H pacxoAl4

KpnrepnylrrTe Ha npr{3HaBarbe Ha rlpr{xoalr v pacxonv eo Acor;ujaryvjata ce 3acHoBaHH Bp3 cMerr.oBoJCTBeHr{Te [pr{HrrrI[rl 3a I43MeHera npe3eHTarrvja na onepanrBHrlTe TpaHCAY\rJt4rL,

Cor,tacHo ropeHaBe4eHoTo, npr{xo4tme u pacxor\ITe ce npr{3HaB?ar

.

Kayro LrrTo

c

eJI4:

llpuxorvre

ce [pv3Har,aaT Bo npecMeTKoBHr4or neprro4 oo roj HacraHale, JoKoAKy ce llpuxo{vre ce Mep^r{Br.i JoKo Ky ce onpege^eHr{ Bo ogHoc Ha BpeJHocr. flpnxo4lrTe ce pacilo^ox^r,lBrr Kora ce reHepvpaHtr u HacTa]tsiaT]/Bo [pecMeTKoBHr.roT ilepr4o4 tt\\t Bo poK o4 30 aena ilo rrcTeKoT Ha npecMeTr.oBHr,roT ilepr{oJ, IIo4 yc^oB tlcTVTe Aa ce o4HecyBaaT Ha npecMeTKoBHr{oT nepuo!, 14 ce MepAr{Br{ I{ pacrlo^o)K.nunu.

Kopr{cTaT 3a IIor\pLIBarbe Ha o6npcxure 3a coo4BeTHr4or npecMerKoBeH nepr4o4.

'

r

ilepvo4 no r<oj HacraHale r{Ar4 Bo poK oA 30 JeHa rro r{creKor Ha [pecMerKoBHtror r]eprro.4, rro4 ycloB noBp3aHr{Te oOnpcxra Pacxogr4Te ce npv3HaBa

la 3

ce HacTaHaTr{ Bo

Bo IrpecMerr\oBHr{or

roj npeclterKoBeH

nepr4oJ.

FlapnqHn cpeAcrBa tr eKBnBaneHr]r 201 0

Marce4oucxu fleHapu VC flonapr

2009 Maxe4oHcxra

,{eHapr

VC flonapu '130,826

145,798

Sauxapcrn cMerKil: -

BO

AOMa[lHa BanyTa

- BO CTpaHCKa

Banyra

9,966,395 5,029

215,192 108

5,581,701 638,779

9,971,424

215,300

5,220,480

14,972

l-oroenHa Bo 6naraiHa


X.E.F.A

-

Acoqujaqnia sa agpaae"Behl& @rqy*<aquja

w

s,{erpaxyBa}be,

Cxonie

12

6e.neurxm K@${ @MMae{cileKr{Te n3Beuran (npogonxyea) Co cocro!6a Ha n 3a roA$Haya ujro 3aBpuu na 31 gexennmpn 201 0 rogae**a {emre *ra*xec;r ee H3pa3eHta eo Maxegoncxlt uQenapm m Anneprxxaxcxvr flonapm, oeBeH AoK@RKy He e nouHaKy waeegerxo)

4

OcxoBHr4 cpeAcrBa Me4uqnxBrynxo ao Mare4oucxu

cKa

Kanqenapncxu ue6en

Kaxqenapncxa Kor',lnjyrepra

Ha6aexil

Bo

reKor

lxnnHn\xa

. onpeMa

AoAaroL+4

248,782

413,115

1,110,406

1.772.303

248,782

413,1

10.406

1,772,303

Ha6aara epegxocr Ha 1 janyapu 2009 roAilHa

ra

onpeMa

Bosuna

,Qenapvr

Ha

ro4uHaTa

Orrvrvearsa Ha 31 flexerrirepr 2009/

1

ianyapu2010roAnxa Ha6aerh

Bo

reKor

15

1

.1

Ha

roAilHaTa

64,720

89,630

103,864

,{onaqru

1,769,969

1,769,969

1.769.959

3.800.486

258,214

f)rrrrirrpa*a----Ha 31

gexeuapr

roaxHa

201 0

313.502

502.745

139,318

224,990

619,865

984,173

33,645

104,409

134.249

272.303

172.963

329.399

754.114

26,753

50,442

130,497

-

1,078,209

1,285,901

199,716

379,841

884,611

-

1.078.209

2.542.377

109,464

188,125

490,541

-

1.214.270

-

Axyuynupaxa amoprnaaqrja Ha 01 janyapn 2009

roAilHa Tpor.uor ea

ro4rnara

OrrviveaFba Ha31 4exeuepn2OO9ll iaxvapn 2010 roauna Tpor-uox sa

ro4rnara

1.256.476

OrrvrveaFba Ha 31

gexeuapn

roarHa

201 0

Hero eeugexrrapaxa BpeAHOCT

Ha01 jaxyapu2009

roArua

-

788,130

Ha31 gexeuepn2OO9ll

iaxvapr 2010 roarna Ha 31 4exeuepn 201 0

rof,rHa

75.819

83.716

3s6.292

113,786

122,904

329,659

515.827

691.760

1.2s8.109


{a

X"â‚Ź.P.A - Acoqxjaq*aja ea agpatsernema egyxaqula u ncrpax{ytsa}be, Cxonie Seneurxm xox $uxancueKx{Te [3Beurran inpogonxyma] So eoavoj6e Na m 3a rogtaHara ttrro 3aBplrJl'r wa 31 gexemepx 2$'l S nograua {en'r'e x*moer,r ce u3paseHn eo Maxegoncxm $exapm n Anncp*e xamexu flonaBvr, oc6e&{,EoKorrK}r

}*@

e me&{HaKy

rlaeo*qerxo) OcrcssH n

cpegarea {npo4onxyoa) Me4nquncKa

Bxynno eo

Kanqenapucrn Kanqenapracxa Korr,tnjyreprzr l<nnuusxa

Maxe4oncx

Me6en

Ha6aaxa epegxocr Ha 01 jaxyapr 2009 ro4rua

6,220

Kopexqru nph pa3MeHa

(38e)

Ha6aexr Bo reKor

Ha

onpeMa

14

10,328 (64s)

AoAaroLlH

44,308 (2,768)

roAhHara

5,831

9,683

26.026

(442)

(73e)

(2,023)

1,380

1,912

2,215

reKor

u,Qenapn

27,760

Kopexqun npil pa3MeHa Bo

Bosilna

(1,734)

OrrviveaFba Ha31 gexeuepu2009/1 ianvapu 2010 roauxa Ha6aexv

onpeMa

Ha roAnHara

41.540 467

(2,737)

37,749

37,749

5,507

,Qoxaqru

OrrviveaFba Ha31

aexemgor20l0roarxa

6.769

26_21A

82-O59

Axyuynu paxa auoprneaqn ja Ha 0'1 jaxyapr 2009 ro4uHa

Kopexqnn nph pa3MeHa

ro4uxara Orrvfvearga iaxvapra 2010

15,496

24,604

(270)

(864)

(1,326)

/bJ

2,366

3,043

6,172

1

roanxa

Kopexqur npu pa3MeHa Tpor.rox sa

5,625

e2)

(1

Tpor.uox ea

Ha 31 gexeuapn2OO9 I

3,483

ro4rnara

4.054

7.721

17.675

(3e5)

(513)

(1,358)

571

1,076

4.230

2.737

29.450 (1

2,783

285 22,995

8.284

19.100

23.280

54.894

4,703

12.264

,e81)

27,425

OrrviveaFba Ha31

aexeineou2010roarHa

Hero eer4exupaxa BpeflHocT Ha 01 ianvapu 2009

roauna

Ha31 gexenepu2OO9ll iaxyapn 2010 roAnxa Ha 31 aexeMepr,r 2010

roauxa

1,777

1,962

8,3s1

2,539

2.572

7.118

19.704 12,090

-

14.936

27,165


SN a-

el

ml

O-Oo $ooN oNOO

@-

odct<t o@6 6@

@o to

()

I

s

s q sl =o -x

I

or

'i --___t qo

$-Oo @rON NSOO gSoct NO

N

I I

O^

o @ o

I

[-e Bdt E F P-g>

4*r

,@

o N o @ o

-1

E H @

o @_ o

s

!

o + o

o

N I

rt: 6 r o - c-l r E o >l 6 0 rs o L I d Svl qs r +l

o o ni

i,

X id o

.. JsF g'E;1 rl

sl Et o

-^^l *iEt 3. Yl

o oi

N

o

I

I

N N

& $s[*s=fl 5 sE=Es'=l 6E o,

ET

o @ ag

I

v

(E

o 0,

o

\ox x o {E

o o o

i 6tr

& m

o 6 !

o 6J f

{!

=.Et 9= O;

st

=E H: O-o

E G o- ^9 G =d F

o

OO: >y >

'Y

!46

s

F Y

q 6 a0 F o E

-os

I

$$+ tr=' F

F;

6lom9x

otrc, s JE ooa

E !86 Yrs S osE "g ; .s sE

J= .E S

I= !,

:tss !!GF +O;

E"= 9GO trr

6

orsE l\o o a s'Fr o- 6o9, tro= o o,i - oo\3 x',i

i

+

s g s-9

@s o@

re I

I tu

iill

<u

I

ot

Fl ol cL o F

I

*..1 d:l .a6l

S

r==-J gs.rfl *39

,B

P

*,5 X(ii

€6

o $

N^

6 S€ eg tr Er+ts3

o !q oxl Etl

'el

o do o r o=i

E.o; Y 8--l = E9* 3-,9'El 6 tLci€U E

;1

o@ @O oo

o @ o

I

o*l +l r

-l

oo @o $o o N

'.il

ol ETI (E t Ef rol

Ll h

@o oo $o ci "j @s o_ N_

idsl Egsi

t! GIII

N

N

+t ol

-o tsai@ o :.a

!qd=l

P

N

E$-+'g=l >

FI (UI rl s Et

$

rN

@o r@ SN oo

ds]

'

FA

ro rO

_HsgsEsSl cL-a-l ol (EI

I

F]

N

ol YI

g

C!

o' a 1

! seshs * FEe* E;fri (trY Ii

,j

@

N

t@ e- $ON OO

o o

\f-

NO

r@ o$ @O

o

N.

ot

=l g r

99955'tl

o

6d o= <t o +3 9a 9F ltl @ r.!s :

st EI

g

t$=fiRdi EFI gii=gF oel 'fg-R o g Es a E O FO taec-l a,l

s_

N' o N

o@ @@@ N-N <-6-: OO Nr)

@

I

(Esl O F g = o Jl o :

o n s?ls 9

sI

ro 3

lS

ls

16

lEt

lf

sls

(6

F (g I -s UEf ro dL 16

n--

s

SI xo sqr o 60

oo

> == rlE; EP 9 83 ss r Ftg fr 90 Sr d rr &fg. &P .. && I

C6

sr F

Y c) F

o o

s

= o fo o

F

F (6

-s {. 40

I

x

<s jdd o

5 rls 5 6r o ao -o;Yb s s XLs

3gF B r xi xf 905 i fi X5r d I sr i&P .o &

6 r F

o Y o F o o

sJ

fo o F


st 6t o 6l @

NO @@ N- @_ Nr -O

II "l trl

a

ml

d a

!

El --t L:l

*ll

oo$oo Cr)$@-N OONO -jd-j rN

3-ll @il @il

;l ;

L

.l:

I

o = !o

u)

=l

o j

I

_._^l gFl

6=

6 6

^F 6i

id

,N

s.l

YS

=l

N Na

@^

ul

I

o(d tr r 6 ; esl 6IdOI o sr vl _bE6 =l s=s o+ sF (6+l

-@ @ o-

o o o

o N

s

6>l >l

o66 OIY

I ot rl

o

o*=,1

6l 6l

']

sl NI I

<94 >d 60

ev I -=e

d:

& >"

x

tr

o ET o

e e ${

o dva oo

€' E

o Y o

{ &, ff

o el

>r F:

d

EE

or

'l

m

6 (' o

^Y a{u

N= H Y 06) E G ^P G =< o6q)F

o s s .q s

>v *0rs tr {:+ d-= H !.i: o

(E

gr

*-

:= 6 = I F 0'6

H x iss ;ov

o 6 o

g

{F 6

o

sc!

O O

Oaii v,X A

JIT<

.i^'

et

;ioo ;oF =Eg u.l 3 o,i x to()\1

o

s

e,

€ 6

o m

o0 5q 6^ o{d L

.l s F-l ol o

6

o

I

<l

S+

5 aEl .bl

_l_ll

G F-

s 6'

o @

@ @

N

@

o

@ @

l:il : Rl

\

@-

Oo@ oo oo

N

m

6t

b o

@

@

I

3q€ I 9. 9l qrdL LO

od6Y Y@oo dd

ro {tr l!s

rdrdo >o

oi

*.-J o

+al

o q(ll o E

"l

I

T

N N

o

@-

N

IUJ

l= ts

O o

c0

o a

3

E

ot

b

i

::ll

tN

31 :t $il @[

6 6l

N

o-

lo lo lEI II lo

6 F 6 I<s (6+

rodL

la sls xi

oi I ot I FII 6O rl= OG

1-

=IY 604 @^ ;-ohr ;E+

oo ; x i + ;

TI d6 dd ss TI

g&e e &&

rl

6[ 6-ll

I

F

o Y o F o

6 s( fF

o$

r$,o oN$ $.N^N 60

|t ; I

($

sr 54 > !2

-l"ll |

l;il -l-ll

'ltots l6

N' o

'l

s 6 q o q

<l

P-ll

F:

i{d,s F * EF] ir5l o oh' 5 !<t 5l o = o;: EE Q I

C)

o

@

o o

s@ NS r_ A-N

o

=l:ll

@^

,al

g3

&e

=

coro ro

1

o

I

$

FIL

o o a o o

sl

0 o q {(6 ro s o d o oF i9t3l o -rl

o (E

N N

3

N

{6

*

N N

l-ll

O

J:il*ll

{l

o q

6l!-

s

{

G

r

J,ll

I

6

Y

'+ ssE

N

o o = tr = r pl

m

C ;Fr! b 3= = P oro ii =Fo E Sg o iEG =

s *i=

,t o lN

a_

6t

o

q

+

=l=ll

o o N o o o

$ o N {)

ON @N rO-

-o 9l

$-

o

"l

,l;ll

I

(6

F

@_

I

(g

ci

-l x

N

s

ori

(E

s

@ @

N

o 6 @.

o-

3

ffi

set d-

I

*

N_l

I

G

-O

6 a

N

.Y -I =l ;g=l=I aEl

c)

(Eq

E ;

o

gN

YI dl

I d(, >l <o

o

{, 'F

@-

1

!s3 E S;l

m

s]

e-

n

-1

g ol6

I

tr

lo

I

Y

d)

o@ @o

:9o< S JOI 6vo ox€ ts d zl

0,

@

O_

o N

-.1

E

X

N_ NN

o, = a_.1 F s ul

{,

x

ro

ttr+o = 'tzl rl d I -P

o L

E

I

6 [l

sqE

(,) ET

N ao

{ N

g:al

(d J(6 0 O6II qts (d sF JIl

(0 m

o

I

oll Nil oll

NI

(o

'l :

til "ll Nil oll

ol FI

qnil

@

I

FI d)t ctl

O N

l-ll

o

vl

I

nl n ol o

-l:ll

I

- . ol d=ol >l

N@S$ *o@N (r)No6

J-il

@

I

'l

qd

O)

s o 3 o F

o tr V dt

-ll

-lE Hll

h 6

o <l

(\l h N

6

o

L

S

oF.

I

I^-

qE 16 -o, i"b

= ii Y

kfr

!=

6^f =o

E]E*ilE s 5 o slo rll ^5 FsE H sB qrOh\ E s xs E]E EII F t5x + R 5 eE i&11 f s{E r= { E{

(!

I F

Y

o F o 6

s J o f o o F

s I sq fi G

9E

l=

Es +6

or s 6F I 9.9 c \6

v &"o


X.E.F.A

-

Acor.trmlaquia aa agpatscrtse$'Na e,qyxaqmla n ucrpalKyBalse,

Cxomle

'l6

Feneurxr xox Sr,rxancncKMyc &rgw@&uya*a {mpogonxyaa) eo cocro!6c k{a M 3a rognHara uro 3aBpuJn na 31 gexeuapn 2@X & noAr{Ha {enre nsnoe*r @@ Mopa3emM mo lMaxegoncxn ffemapu r Alureprxxaxexr,r {lonapm, ecse*{ &oKonKy

r{e e msM;deK}t

HABefieH6)

6

O6epcKrKoHflo6aByBaq, Co cocroj6a:r'a3T JeKeMBpr4 2010 roguHa, o6BpcKnre Bo rr3Hoc or7,654.38YC {o.xapu (2009,775.27 YC [o.mpn), ce oanecyBaar ua odnpcru oJ JoroBoptr KoLr He ce rrlare:rrLr Ao oBoi 4aTyM. C,rye4nara ra6cta deralHo rr{ ilprrKa)Kyna o6npcr.r.rre Ha Acogviary\riara Ha l,aTyMtfie Ha Br.rAaHCoT Ha cocTo,6a: 2010 Mare4oHcrn

06apcrr sa epa6oreHrre

h

rpor.uoqil 3a

HaAOMeCTOT_l1,r

06eocxu

7

KoH

ro6aBvBaqn

,[eHapn

2009 Maxe,4oHcrn

VC

lonap

354,e6;

7,66;

354,968

7,664

,QeHaplr

VC

lonap

33'077-

775

33,077

775

Hen3BecHvu npeB3emenn o6epcxr,r

,Qanounu 068pcKu fianounure KHr{rr4

v eBva,onr1niara ma Lcotyiaty1;ara co cocroj6a Ha v 3a ro4r{HuTe LrrTo 3aBpuyBaaT Ha 31 Jererr.rspu 2010 n 2O09 ro6ztHa, He ce Ue,rocHo peBr{Jr{paHr4 or cTpaHa JaHoqHI4Te Blacrr{, ilopanv LrrTo eBr{AeHTr4paHr4Te JaHoqHu o6npcrn Bo oBr{e Sr.rHaHcr.rcru I'I3BCLUTAI,I HC MO)KC

Ha

4A CC CMCTAAT 3A KOHCqHN. {,ONO,I.HI,{TC HI,ITC I,AHOT'LT I1 CBCHTYA,IHI{TC

xou 6u Moxele Ja IrpoI43Ae3aT 4oKoAKy 6vp,e r,r3BpLUeHa ray,Ba AaHovna uHcner.gllja He MO)Ke tra ce yTBp+aT co pa3yMHa cr{rypHocT. caHKryvwt

Cygcxu cnopoeu

Co cocroj6a ua 31 geKeMBprr 2010 He ce noKpeHar\r cya,cK\I rrocrarrKr{ nporr{B X.E.P.A. He ce npe4Br44eHr{ pe3epBu 3a rroTeHuuja,xnu eary6lr Ha /:aTyMoT na 1tr.tantctrparse, 6v4ei(v to npo$eclroHatHrTe KoHCy TaIJT{I{ ce cMera 4er\a npaBHrrre cnopoBu u no6apyBat)ara HeMa ,4a pe3ytTvpaaT co Marepr{ja,uo :HavajHu o6npcr.n. dono,tHurelHo, pa3Hr{ rrpaBHr.r 4ejcrnvja u no6apynama Moxe 4a ce tojanar Bo trLHvrHa rlpoTlrB X.E.P.A oJ npaBHrrre clopoBrr rr noGapysama Kor{ Mox.e 4,a ce ianar Bo reKoT Ha peJoBHoTo Je,toBHo paGoreme. llonp:anrare pusurqr ce alna'r:r'3lrpaH\4 ot, nepojarnocra 3a HvB:ua nojana. ILav,o pezy.tTaToT or, oBaa npo6,Lelrarr{Ka He Mo)Ke ceKoral[ co cr.rrypHocr ga ce yrBp4rr, paKoBoJCTBoro ira X.E.P.A BepyBa JeKa HeMa Ia pe3ytTnpaar Bo uarepuja,r.Ho znauajntr o6npcrn. O6epcxu

Co cocroj6a na 31 JeKeMBpr{ 2070 rcavua, A,cotSvjaryuiara uwa o6npcru Bo rr3Hoc oJ 224,999 Mare4oHcrv flenapu eKBr{BaAeHTHv Ha 4,858 AuepvKaHcKLt {,oxapu za lrHTeler\TyalHrr yclyrrr za 2070 ro4rrHa.

8 llo

HacraHnnoAaryuorHar3BecryBalbe 31 Jer\eMBprr 2070 roatma - {aTyMor Ha rr3BecryBa}beTo, 40 JeHoT na o.4o6pynarbero ou.re QnHancvcKLt v3Beufrar\ HeMa HacraHr4 Kor{ 6u npe.4lr:nvrKa^e xopexqlrja Ha $unauclrcx[Te r{3Belrrav, HtrTy rraK HacraHr{ Kor{ ce varepujaano :na.rajnu sa odianyBarbe onue SuHaH

CLtCYtv r.I3Belrrrarr.

Ha

Bo


Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.