Conclusion
Audit Commission on the accuracy of the data contained in
annual report and annual accounting (financial) reporting
JSC "Brom" for 2016
This conclusion was prepared by the Audit Commission chosen by the General Meeting of Shareholders of JSC Brom 16.06.16, existing on the basis of the Regulation on the Audit Commission and the Federal Law of the Russian Federation "On joint Stock Company».
The Audit Commission conducted a verification of the data contained in the annual report of the Company and the annual accounting (financial) reporting of JSC Brom for 2016.
The Audit Commission in his work was guided by the norms of the Federal Law of the Russian Federation "On Accounting", regulatory documents of the Ministry of Finance of the Russian Federation, the Federal tax Service The Russian Federation, as well as the current charter of the Company, the decisions of the Supervisory Board, orders and orders of the sole executive body of the Company - the Director General.
This conclusion consists of 2 partitions.
Section І. Conclusion about the accuracy of the data contained in the annual report
Annual report is represented by the sole executive body - general director.
The report contains brief information about persons who are part of the Supervisory Board of the Joint Stock Company, information about the person involved in the position of the sole executive body - the Director-General of the Joint Stock Company, the main provisions of remuneration policies and (or) compensation for the cost of each of the bodies of the joint-stock company, information On compliance with the Joint-Stock Company of the Principles and Recommendations of the Corporate Governance Code, recommended for the application of the Bank of Russia, maintaining the situation of the joint stock company in the industryboard of activity and prospects for the development of the joint-stock company, priority areas of activity of the joint-stock company, report of the Supervisory Board of the Joint-Stock Company on the results of the development of the joint stock company on the priority areas of its activities, the prospects for the development of the joint-stock company, a description of the main risk factors associated with the activities of the joint-stock company, and other information.
The conclusion is based on the information on the activities of the Company in the reporting year, as well as the sample audit from the members of the Audit Commission primary documents Directly when preparing the conclusion.
Output:
Invalidity of information on the activities of the Company and its results reflected in the annual report of JSC "Brom" for 2016, the Audit Commission did not reveal.
Section II. Conclusion of the accuracy of the data contained in the annual accounting (financial) reporting.
Annual accounting (financial) reporting is represented by the sole executive body - cEO and chief accountant.
Maintenance accounting and compilation accounting reporting It was carried out in accordance with the requirements of regulatory and legal acts regulating accounting and taxation Russian Federationas well as in accordance with accounting policiesadopted by society.
During the audit, the Audit Commission were presented: orders published by the Company in the reporting year, accounting policy Societies, annual accounting reporting for 2016, including " Balance sheet", "Report on financial results"," Report on Capital Change "," Movement Report money».
The Audit Commission did not reveal the facts of violating the procedure for conducting accounting and submission by the Company established by legal acts of the Russian Federation financial statements.
The Audit Commission was taken into account the information and opinion of the auditor LLC Audit Firm "Accent" contained in audit conclusion On the annual financial statements of Brom JSC for 2016.
Output:
2.1. Annual accounting (financial) Reporting of JSC Bromis for 2016 complies with the requirements of the Federal Law of the Russian Federation "On Accounting".
2.2. The Audit Commission confirms the accuracy of the data contained in the annual accounting (financial) reporting of the BROOM JSC for 2016 and considers it possible to recommend its approval by the annual general meeting of shareholders of the Company.
Chairman of the Audit Commission Pashin TS
In the process of preparing the report, the Audit Commission familiarized himself with the following documents:
1. The Company's annual report for 2013;
2. Accounting reporting of the Company for 2013;
3. Explanations to the accounting balance and the report on financial results in the annual financial statements of the Company for 2013;
4. Conclusion of an independent auditor of Prima-Audit CJSC on the accuracy of the accounting (financial) reporting of the Company for 201;
5. Inventory materials;
6. Acts of reconciliation with counterparties;
7. Protocols of the meetings of the Board of Directors of the Company for 2013;
8. Protocols of general meetings of shareholders of the Company,
9. Other documents requested by the Audit Commission.
Accounting of property, obligations and economic operations Societies are conducted in accordance with Federal law RF dated December 6, 2011 N 402-FZ "On Accounting", the Regulation on accounting and accounting reporting in the Russian Federation, approved by the Order of the Ministry of Defense of the Russian Federation of July 29, 1998
№ 34N, as well as other regulatory acts MF RF for accounting issues.
Accounting reporting of OJSC "Razgulia" for 12 months of 2013
formed in accordance with the Regulation on accounting and accounting reporting in the Russian Federation, approved by the Order of the Ministry of Defense of the Russian Federation of July 29, 1998.
No. 34N, Accounting Regulations "Accounting Reporting of the Organization" (PBU №4 / 99), approved by the Order of the Ministry of Defense of the Russian Federation of July 6, 1999 No. 43n, as well as in accordance with the Order of the Ministry of Defense of the Russian Federation of 02.07.2010. No. 66n On the forms of accounting reporting of organizations. "
Cash operations They are carried out in accordance with the Regulations on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia in the territory of the Russian Federation, approved by the Bank of Russia 12.10.2011. № 373-p.
The sole executive body of the Company in the reporting period:
General Director Lazarenko E.A. - From 29.12.2012 until December 28, 2015
inclusive (protocol of the Board of Directors dated December 27, 2012. №14).
1. Information about the society Open Joint-Stock Company "Razgulia" Group (until September 12, 200 - CJSC AGROKOINVEST) Created by transformation from Agrocoinvest LLC.
At the extraordinary General Meeting of Shareholders (Protocol b / n dated 07.09.05), it was decided to rename CJSC AGROKOINVEST at OJSC Group "Razguli" (testimony of the series 77 №008099197 on making an entry into the Unified State Register of Legal Entities issued Interdistrict inspection Federal Tax Service No. 46 in Moscow 12.09.05).
OJSC "Ringulei Group" is managing Company Enterprises group "Razgulia".
The Company does not carry out licensed activities, does not behave joint activities. Legally society does not participate in industrial, banking and financial groups, Holding, Concern and Associations.
Decisions of annual general meetings of shareholders (hereinafter - state) approved
Board of Directors, Audit Commission of Societies, Auditor of the Company:
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Auditor of the Company's Company Russian standards Accounting approved CJSC "Prima Audit. Praud Group, St. Petersburg.
In 2013 Large transactions were not committed.
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In accordance with Section. No. 20 of the Charter, the Society creates a reserve fund in the amount of 5 percent authorized capital Societies.
The magnitude of annual contributions to the reserve fund of the Company is 5% of the net profit of the Company. These deductions are manufactured until the size of the reserve fund provided for by the Charter is achieved.
The reserve fund of the Company is designed to cover its losses, as well as to repay the bonds of society and the repurchase of the Company's shares in the absence of other means.
The reserve fund cannot be used for other purposes.
Net profit of the Company for 2013 in the amount of 667 thousand rubles. aims to form a reserve fund in accordance with the Company's Charter.
The reserve fund as of December 31, 2013 was formed in the amount of 10,997 thousand rubles, which is 1.93% of the authorized capital of the Company.
The use of the reserve fund in 2013 was not made.
The formation of other funds of the Company is not provided by the Charter.
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4. Inventory results.
4.1. Cash inventory.
Based on the order of Director-General No. 600/179-P dated 12/30/2013, cash inventory was carried out at the checkout as of December 31, 2013
Remains according to accounting data as of December 31, 2013.
in account of 50.1 "Cassa organization in rubles" amounted to 0.00 rubles.
The actual cash availability was drilled with accounting data. Discrepancies were not detected.
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The balance of deposit accounts at the end of the reporting year 0 received income from deposit accounts 26
4.2. Inventory of commodity values \u200b\u200bon the basis of the order of Director General No. 1-Invent Dated 12/20/2013 was carried out an inventory of "commodity and material values, investments in non-current assets, assets within the limit" as of December 31, 2013.
The actual presence of TMC was drilled with accounting data. Discrepancies were not detected.
4.3 Inventory of assets and obligations on the basis of the order of Director General No. 2-Invents of December 20, 2013, an inventory was carried out inventory of financial investments received loans and loans, receivables and accounts payable Businesses as of December 31, 2013.
Based on the order of Director-General No. 3-Inventory dated 12/20/2013, an inventory was carried out "1. Delay tax assetsDejected tax obligations, incomplete production, VAT on acquired values. 2. Assets accounted for on the off-balance account: intangible assetsobtained in use (sch. 015), the provision obtained (SC.008) as of December 31, 2013
Based on the order of the General Director No. 4-Invents of December 20, 2013, an inventory was carried out "1. Expenditure of future periods, reserves for doubtful debts, reserves of upcoming expenses. 2. Calculations with personnel on wages, settlements with staff on loans issued, settlements with personnel on accountable sums as of December 31, 2013 "
According to the results of the inventory are decorated inventory inventory by unified forms, established by the Resolution of the State Statistics Committee of the Russian Federation No. 88.
In the course of inventory of inventory values \u200b\u200bof significant deviations from accounting data not established.
5. Disclosure of information on the article "Accounts receivable"
As of December 31, 2013, receivables are 1,4145 thousand rubles, including:
Receivables Suppliers and contractors - 23,745 thousand rubles.
Buyers and customers receivables - 8,122 thousand rubles.
Receivables for tax and fees (income tax) - 400 thousand rubles.
Accounts receivable social Insurance - 2 238 thousand rubles.
Accounts receivable with accountable persons - 458 thousand.
Accounts receivables with different debtors and creditors - 1,106,382 thousand rubles.
Receitors, which account for at least 10% of the total amount accounts receivable 12/31/13:
RAZGOULIAY-UKRROS GROUP - 332 041 thousand rubles;.
LLC "Razgulia-Market" - 215,275 thousand rubles;
LLC "Russian Field" - 140 193 thousand rubles;
LLC "Trading House RSK" - 263,574 thousand rubles.
Specified debt is confirmed by reconciliation acts as of 31.12.13.
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In 2013 The number and cost of contributions to statutory (share) capital has not changed.
6.2. Listed loans at the end of the reporting year (for 12/31/13) Financial investments in the form of monetary loans provided to other organizations are 8,630,83 thousand rubles, including:
Long-term financial investments (loans) are missing.
Short-term financial investments (loans) - 8,630,83 thousand rubles.
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7. Disclosure of information on the article "Credit Debt"
Credit Debt on December 31, 2013 is 387,323 thousand rubles.
The structure of short-term accounts payable as of December 31, 2013: Next:
Accounts payable with suppliers and contractors - 10,279 thousand rubles.
Credit debts for taxes on taxes - 6,430 thousand rubles.
Credit debts for social insurance settlements - 4,079 thousand rubles.
Accounts payables for labor settlement staff - 9,021 thousand rubles.
Accounts payables with accountable persons - 143 thousand.
Accounts payable with other debtors and creditors - 357,371 thousand rubles.
Lenders whose share accounts for at least 10% of the total amount of payables as of 31.12.13:
GK "Development Bank and foreign economic activity (Vnesheconombank) "
2 109 118 rubles, incl. interest on payment of 409,118 thousand rubles.
Bond Bondholders 16 - 2,897,176 thousand rubles, accumulated coupon income (NKD) to payment of 51,365 thousand rubles.
The magnitude of the provisions obtained under issued loans on December 31, 2013 is 4,774,841 thousand rubles, issued to ensure - 1,052,982 thousand rubles, including: guarantees in the amount of 786,584 thousand rubles, pledged issued on The amount of 266,398 thousand rubles.
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Total 2 238 At the date of the report of the Audit Commission, the reconciliation of settlements with the budget and funds is not presented.
9. Attraction borrowed money As of December 31, 2013 long term duties There are no loans.
In connection with the maturity date in June 2014 long-term credit in the amount of 1,700,000.00 rubles. (Lender - VEB) is retrained to short-term. also in short-term debt Long-term bonds of BO-16 were retrained, the issuer of which is OJSC Ringulei Group, in the amount of 2,845,811 thousand rubles.
TOTAL short-term liabilities On 12/31/2013 amounted to:
Short-term loans - 1,945,000 thousand rubles.
Short-term loans - 2,845,811 thousand rubles.
Interest by short-term loans - 409 638 thousand rubles.
Interest on short-term loans - 51,365 thousand rubles.
10. Financial results of the Company's activities for 2013
The main activities of the Company in 2013 were:
Providing loans to enterprises;
Provision of cash loans secured by real estate;
Renting in the hiring of own real estate;
Investment in securities;
Investment in property;
Activities of holding companies in the field of financial intermediation;
Consulting on issues commercial activity and management;
Activities in the field of law.
Revenue OT ordinary species Activities without VAT amounted to 875,704 thousand.
rub., incl.:
The provision of interest loans is 841,806 thousand rubles. (96.13% in total revenue);
Provision of premises for rent - 24 193 thousand rubles. (2.76% in total revenue);
Other realization - 9,705 thousand rubles. (1.11% in total revenue).
The cost of goods sold, works, services amounted to 579,944 thousand rubles, Management expenses - 341 654 thousand rubles.
Sales loss amounted to 45,894 thousand rubles.
Society from the financially implemented economic activity for 2013 Profit in the amount of 13,390 thousand rubles.
Other revenues in the amount of 123,687 thousand rubles were obtained by society in the implementation of financial and economic activities in 2013., Other expenses amounted to 75,812 thousand rubles.
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In 2013, the subsidiary of LLC Razgulia-Agro distributed and paid in favor of OJSC Group Razgulii, part of the net profit of 2012 in the amount of 24,150.4 thousand rubles.
In 2013, a subsidiary of CJSC "Grain Company" Razgulia "
decided to pay dividends based on the results of 2012. The Company's shareholders are in proportion to the number of shares in the authorized capital of the Company, respectively, OJSC Group "Razguliai" was paid 45,654.3 thousand rubles.
In 2013, the subsidiary of CJSC "Sugar Company" Razguliai "
decided to pay dividends based on the results of 2012. The company's shareholders in proportion to the number of shares in the authorized capital of the Company, respectively, OJSC Group "Razguliy" was paid 19,280.7 thousand rubles.
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11. Information on cash flow.
According to the report on the flow of funds on the annual balance of 2013, the cash flow for 2013. in the context of the current, investment and financial activities Characterized by the following data:
By current activities Cash received from buyers amounted to the amount of 60,241 thousand rubles.
to pay for purchased goods, works, services, raw materials and other current assets -98 784 thousand rubles;
on labor payment - 211,669 thousand rubles;
for payment of interest on loans - 367,123 thousand rubles;
for calculations for taxes and fees - 4 thousand rubles;
other payments - 317,997 thousand rubles.
By investment activity Cash received from the sale non-current assets, accounted for a sum of 49 thousand rubles.
cash obtained from the return of loans provided, etc. - 325,589 thousand rubles.
cash obtained in the form of dividends, interest - 681,014 thousand rubles.
Total received cash on investment activities: 1,006,652 thousand rubles.
cashs were sent:
to pay for purchased goods, works, services, raw materials and other current assets -277 thousand rubles;
for the purchase of debt valuable papers, Provision - 315 802 thousand.
The financial activities of the receipt of loans and loans provided by other organizations amounted to 245,000 thousand rubles.
Cash balance at the beginning of the year - 211 thousand rubles, at the end of the year - 488 thousand rubles.
12. Information on operations with related parties.
The Company monitors the activities of subsidiaries and affiliates of grain, sugar and agricultural areas of business, LLC "Razgulia-Market" by ownership control packages Shares of management companies.
In 2013, the Company carried out the following operations With related parties:
Society was provided with an area for rent affiliated 1.
(subsidiary) to persons totaling 23,923 thousand rubles. (without VAT) at a market price.
Society provided services to affiliate (subsidiary) persons 2.
to conduct office work, personnel office work, services maintenance Office equipment and phones totaling 8,608 thousand
rub. (without VAT), at market prices.
Society was provided by services affiliated (subsidiary) persons 3.
on the provision of guarantees for loans received totaling 448 thousand rubles. (without VAT), at market prices.
4. CJSC "Sugar Company" Razguli ":
Accrued in income interest on interest loan agreements in the amount of 26,321 thousand rubles.
CJSC "Grain Company" Razgulia ":
In 2009, a percentage of 188,100 thousand rubles was granted, a period of 5 (five) years. The loan is provided for the purposes of providing loans to refinance the investment costs incurred by production enterprises of the grain direction "Razguli" in the framework of the project "Modernization of production facilities of the agro-industrial holding" Razguli ", the development of innovation." Loans are secured by guarantees affiliated with CJSC "Grain Company" Razguli "(a cluster) of industrial enterprises. Solidarity is provided for all the commitments of the following enterprises: OJSC Hercules, OJSC Poltava QCP, Razguli-Kuban LLC, Slavyansky QCP OJSC.
Accrued in income percentage under the interest loan agreement in the amount of 22,948 thousand rubles.
LLC "Razgulia-Agro":
In 2009, two percentage loans totaling 1,362,900 thousand rubles were provided. For a period of 5 (five) years each. Loans are provided for the purpose of providing loans to refinance the investment costs incurred by production enterprises of the agro-industrial holding "Razguli" in the framework of the project "Modernization of production facilities of the agro-industrial holding" Razguli ", the development of innovations." Loans are provided with guarantees affiliated with LLC "Razgulia-Agro"
(Superior) manufacturing enterprises. Solidarity is provided for all the obligations of the following enterprises:
CJSC Agrofirma Poltava, LLC Alekseevka-Agroinvest, CJSC "Anastasyevskoye", OOO "Bashkir-Agroinvest", OOO "GRAYVON-AGROINVEST", OOO "Abundance", OJSC "Caucasus", Korzhevskoe OOO, Kurganskagro LLC ", LLC" KSHENAAGRO ", LLC" LRGOVAGROINVEST ", LLC" PERDADAGROINVEST ", OJSC" Tribal Plant "Progress", OOO "Pochaevo-Agro", OOO "Svetonaagroinvest", OOO "Tikhoretskagroinvest", OOO "Sipunovo-Agroinvest", OOO Erkenagroinvest.
Accrued in income interest on the interest loan agreements in the amount of 190,424 thousand rubles.
LLC "Razgulia-Market":
Accrued in income interest on the interest loan agreements totaling 251,844 thousand rubles.
8. LLC Chop "Mechnik":
Section of 6,760 thousand rubles were obtained. (without VAT) at a market price.
LLC "Trading House RSK":
Within the framework of prisoners in 2008, provided by guarantees affiliated with the LLC TRADING DOM RSC LLC (CHELTER) of production enterprises, loan agreements totaling up to 11,30,3040,240 rubles., In 2010, funds returned totaling 142,744 thousand . rub., In 2011, funds returned for a total amount of 135,367 thousand rubles. In 2012 repayment of loans was not. As of December 31, 13, there were actually provided funds for loans provided by guarantees, in the amount of 1,411 000 thousand rubles. Solidarity is provided for all the obligations of the following enterprises: CJSC Sugar Combine Tikhoretsky, CJSC "Kursaninsky Sugar Plant", OJSC Karachaechocherkess Sugar Plant, OJSC "Chishmin Sugar Plant", OJSC "Sugar Plant" Alekseevsky, CJSC "Koshensky Sugar Combine", CJSC "Sugar Plant" Reldinsky ", JSC Krivez - Sugar, JSC" Sugar Combine of the Sugar Plant ", ZAO" Sugar Combine Bolshevik ", CJSC" Sugar Company Razgulay ".
In the framework of concluded loan agreements in 2011-2012. Loans were returned for a total of 304,470 thousand rubles. As of December 31, 13, there are actually provided funds in the amount of 516,500 thousand rubles.
Accrued in income interest on the interest loan agreements in the amount of 164,212 thousand rubles.
10. RAZGOULIAY-UKRROS GROUP
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The average annual number of employees of the Company amounted to:
106 people in 2013;
131 people in 2012;
185 people in 2011.
Society applies general mode taxation, no tax benefits and special tax regimes does not apply.
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Clean assets of society are calculated in accordance with the procedure for estimating the cost pure assets Joint-Stock Companies approved by order of the Ministry of Finance of the Russian Federation N 10N, FKSB of the Russian Federation N 03-6 / PZ dated January 29, 2003
The cost of the Company's net assets at the end of the verifiable period (on December 31, 2013) amounted to 10,844,694 thousand rubles, the size of the authorized capital is 570,000 thousand rubles. Society's net assets are larger than the authorized capital of society.
Requirement art. 35 of the Federal Law of December 26, 1995 No. 208-FZ "On Joint-Stock Companies" is observed. There is a tendency to increase net assets of society.
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According to the results of the audit, the Audit Commission confirms the accuracy of the data included in the Company's annual report, the annual accounting reporting of the Company for 2013.
Members of the Audit Commission:
Conclusion
Audit Commission on the accuracy of the data contained in
annual report and annual accounting (financial) reporting
JSC "Brom" for 2015
This conclusion was prepared by the Audit Commission elected by the General Meeting of Shareholders of JSC Brom 30.06.15, on the basis of the provision on the Audit Commission and the Federal Law of the Russian Federation "On Joint-Stock Companies".
The Audit Commission conducted a verification of the data contained in the annual report of the Company and the annual accounting (financial) reporting of the JSC "Brom" for 2015.
The Audit Commission in his work was guided by the norms of the Federal Law of the Russian Federation "On Accounting", regulatory documents of the Ministry of Finance of the Russian Federation, the Federal Tax Service of the Russian Federation, as well as the current charter of the Company, the decisions of the Supervisory Board, orders and orders of the sole executive body of the Company - the Director General.
This conclusion consists of 2 partitions.
Section І. Conclusion of the accuracy of the data contained in the annual report.
Annual report is represented by the sole executive body - general director.
The report contains brief information about persons who are part of the Supervisory Board of the Joint Stock Company, information about the person involved in the position of the sole executive body - the Director-General of the Joint Stock Company, the main provisions of remuneration policies and (or) compensation for the cost of each of the bodies of the joint-stock company, information On compliance with the Joint-Stock Company of the Principles and Recommendations of the Corporate Governance Code, recommended for the application of the Bank of Russia, maintaining the situation of the joint stock company in the industryboard of activity and prospects for the development of the joint-stock company, priority areas of activity of the joint-stock company, report of the Supervisory Board of the Joint-Stock Company on the results of the development of the joint stock company on the priority areas of its activities, the prospects for the development of the joint-stock company, a description of the main risk factors associated with the activities of the joint-stock company, and other information.
The conclusion is based on the information available to the members of the Company's Audit Commission on the activities of the Company in the reporting year, as well as a selective verification of primary documents directly when preparing the conclusion.
Output:
Invalidity of information on the activities of the Company and its results reflected in the annual report of the JSC "Brom" for 2015, the Audit Commission did not reveal.
Section II. Conclusion of the accuracy of the data contained in the annual accounting (financial) reporting.
Annual accounting (financial) reporting is represented by the sole executive body - general director and chief accountant.
Accounting and accounting reporting was carried out in accordance with the requirements of regulatory and legal acts regulating accounting and taxation of the Russian Federation, as well as in accordance with the accounting policies adopted by society.
During the audit, the Audit Commission were presented: orders issued by the Company in the reporting year, the accounting policy of the Company, the annual accounting statements for 2015, including the "Accounting Balance", "Report on Financial Results", "Report on Capital Change", "Report on Money movement.
The Audit Commission did not reveal the facts of violation by the Company established by legal acts of the Russian Federation, the procedure for conducting accounting and submission of financial statements.
The Audit Commission was taken into account the information and opinion of the Auditor's auditor Audit Firm "Accent", contained in the audit on the annual financial statements of Brom JSC for 2015.
Output:
2.1. Annual Accounting (Financial) Reporting JSC Broma for 2015 complies with the requirements of the Federal Law of the Russian Federation "On Accounting Accounting".
2.2. The Audit Commission confirms the accuracy of the data contained in the annual accounting (financial) reporting of JSC Brom in 2015 and considers it possible to recommend its approval by the annual general meeting of shareholders of the Company.
Chairman of the Audit Commission Shevtsova L.A.
Audit Commission consisting of 3 people:
Chairman of the Audit Commission
Member of the Audit Commission,
Member of the Audit Commission
in order to analyze the reliability of the data contained in the annual report, the annual financial statements "Probusinessbank" in 2007 conducted an inspection of financial and economic activities on the results of the bank's activities for 2007, guided by the Federal Law of 01.01.2001 3 "On Joint-Stock Companies", Charter, Probusinessbank Regulations on the Audit Commission.
The check was carried out in the period from April 14 to April 18, 2008
During the verification of the financial and economic activities of Probusinessbank for 2007, it was carried out:
Check the eligibility of decisions adopted by the Board of Directors, Board, Chairman of the Board, and Compliance of these decisions to the current legislation of the Russian Federation, regulatory and other mandatory requirements of the Central Bank of the Russian Federation, solutions General Assembly Shareholders of the Bank, the Bank's Charter, internal regulatory documents;
Analysis of compliance of accounting and reporting to existing regulatory documents Central Bank RF;
The correctness of the preparation of financial and economic documentation of the Bank, the compliance of the reporting documents of the data of the primary accounting;
Analysis of the state of assets and liabilities of the bank, analysis of the state of the cash register and property of the bank, analysis of the results of the Bank's financial activities;
Analysis of timeliness and correctness of settlements with counterparties, budgets of various levels, shareholders and other bank lenders.
I. In terms of the eligibility of decisions taken by the governing bodies of the Bank, and the compliance of these solutions to the current legislation and internal regulatory documents
The cost of net assets of the bank at the end of the reporting period is 34,97,426 thousand rubles, which is more authorized capital of the bank, and complies with the requirements of the FZ of the Russian Federation of 01.01.2001 3 "On Joint-Stock Companies".
In 2007, an increase in share capital was made through the capitalization of emission income, as a result of which 1721831 shares were posted. Shares were stationed among existing shareholders in proportion to the number of shares belonging to them.
The value of the authorized capital is by 01.01.2008. 3067568 thousand rubles. The authorized capital is 3067568 registered and fully paid ordinary shares with a nominal value of 1000 rubles. Each. All ordinary shares refer to one class, and each has one voice.
The decision to increase the authorized capital of "Probusinessbank" at the expense of the Bank (capitalization of own funds), sending a part of the amount of emission income to an increase in the authorized capital of the bank, was adopted on August 28, 2007 by an extraordinary general meeting of shareholders.
Large transactions by the bank in the reporting year were not carried out.
By virtue of their rights and powers defined by the charter and other internal documents In 2007, the Chairman of the Board, the Board of the Bank carried out short-term financial investments of funds, made transactions related to the acquisition, alienation of the Bank's property, the cost of which did not exceed 25% of the value of the Company's assets determined according to the financial statements at the last reporting date.
The decisions taken by the Board of Directors, the Board, the Chairman of the Board comply with the current legislation of the Russian Federation, the regulatory and other mandatory requirements of the Central Bank of the Russian Federation, the decisions of the Bank's General Meeting of Shareholders, the Bank's Charter, internal regulatory documents.
II. In terms of the state of assets and liabilities of the bank, the state of the cash register and property of the bank, the results of the financial activities of the Bank, the timeliness and correctness of settlements with counterparties, budgets of various levels, shareholders and other bank lenders
Clean loan and equated debt
Funds of credit institutions
Customer funds
Including deposits individuals
Interest obligations
Other obligations
Reserves on possible losses for urgent transactions and off-balance sheet obligations
Total obligations
Sources of own funds
Means of shareholders (participants)
Including registered ordinary shares and shares
Including registered preferred shares
Own shares repurchased from shareholders
Emisy income
Revaluation of fixed assets
Expenditure of future periods and upcoming payments affecting own funds (capital)
Funds and unused profit of past years at the disposal of a credit institution
Profit (loss) for reporting period
Total sources of own funds
Total liabilities
Outbalance obligations
Credit Obligations of the Credit Organization
Warranties issued by a credit institution
The balance sheet of Probusinessbank increased over the past year by 12241.4 million rubles, which amounted to 47.1% compared with the data at the beginning of the year. As of January 1, 2000, the Bank's balance sheet was 38,224.4 million rubles. The amount of sources of own funds of the bank was as of 01.01.08 more than 5,163 million rubles.
Steady growth of the client base for recent years Specifies to the reputation of the bank as a reliable partner. The structure of the liabilities of Probusinessbank, according to the results of 2007, is characterized by an increase in the attracted funds of customers. They are based on the funds of legal entities (63.2% of the aggregate amount of obligations), which are represented by the balances on the settlement accounts, urgent deposits and investments in the Bank's bill. Over the past year, the magnitude of borrowed and attracted funds of individuals and legal entities increased by 10074.6 million rubles. (70.7%).
The development of products and services for individuals, including express lending, was one of the priority areas of the Bank's activities in 2007. The retail network was expanded by opening new additional and credit and cash offices, sales points, installation of ATMs.
The growth of attracted funds in the previous year amounted to 3610.3 million rubles. (131.1%). As of January 1, 2000, the amount of funds raised by the Bank from individuals amounted to 6356.2 million rubles.
The share of debt issued in the aggregate amount of the Bank's obligations to customers was at the beginning of 2008, 8.7%.
In the past year, the Bank actively carried out work to attract long-term resources to carry out active operations, in the interbank market. As of 01.01.08, the magnitude of the involved interbank resources amounted to 4812.4 million rubles, while the bulk share is occupied by long-term attracted funds.
The prevailing activity of the bank for the reporting period was lending. In the structure of Probusinessbank assets, as of January 1, 2000, the main place 67.3% occupies loan and equalized debt.
The total amount of loans provided legal entities and the population, amounted to 26,566.3 million rubles at the beginning of 2008.
Throughout the reported 2007, Probusinessbank supported liquidity at a sufficient level, ensuring the implementation of all mandatory liquidity standards established by Central Bank RF. Highly liquid assets (Cashier and balance on correspondent account in the Central Bank) are supported at the level required to provide payments and customer settlements. Their share in the total amount of assets at the end of the reporting period was 15.8%.
In connection with a sufficiently unstable situation on the international financial market In the summer of 2007, which arose as a result mortgage crisis In the United States, a number of negative trends were also observed in the Russian financial market.
First of all, the liquidity of the banking sector was subjected to changes. So, the interbank loan market has changed significantly, which was expressed in reducing the volume of operations and the timing of the provision of MBC between russian banks. At the same time, there was a significant reduction in the volume of attracting Russian banks in international markets. Capital outflow from Russia in August-September 2007 due to the crisis of liquidity amounted to, according to the Ministry of Finance, about $ 10 billion.
Taking into account the above-mentioned macroeconomic factors, the Bank has adjusted the funding strategy towards the development of operations to attract resources from corporate clients and individuals.
The result of the activities carried out by the Bank in the framework of the refined strategy was a significant increase in the magnitude of the client funds raised, which was over the past year thousand rubles. or 70.7%. At the same time, the attracted funds of individuals during the reporting period increased markedly, an increase was 131.1% (3610390 thousand rubles).
Against the background of the general market trend towards the outflow of capital, the Bank continued to carry out operations to attract financing on international market Capital.
The amount of attracted funds of credit institutions during 2007 increased from 3832760 thousand rubles. to 4812438 thousand rubles.
Debt on loans issued to borrowers (non-credit institutions) of the Bank as of January 1, 2008 was distributed in geographic regions as follows
Geographic region | |||||||||||
Perm region | |||||||||||
St. Petersburg |
thousand rubles of debts of AMT-Group CJSC for not supplied equipment; thousand rubles debt -stil "for the acquisition of real estate; thousand rubles of the debt of VENT "for not supplied equipment; thousand rubles of the debt "Sovintel" for communication services; thousand rubles Debt Center Technoserv "for not supplied equipment; thousand rubles Center RTS "for not services rendered; thousand rubles Telecom debt "for not supplied equipment; thousand rubles debt Balt-Stroy for repair work; thousand rubles Debt technology "for not supplied equipment; thousand rubles Debt -Blatform "for not supplied equipment. The amount of the created reserve for possible losses on overdue receivables created as of 01/01/08. Mostly collapses. rubles. The amount of balances of funds in the account 60312 "Calculations with suppliers, contractors and buyers", passing on the new year, amounted to thousand rubles or 84% of all debt. In order to carry out reconciliation of residues, the bank awarded notifications about the amount of receivables to suppliers, contractors. At the time of signing the annual report of confirmation of receivables received from 59 organizations, the amount of balances for which in collateral. rubles or 3.4% of the total amount of residues. | ||||||||||
Subordinated loan (at a residual value) | |||||||||||
TOTAL: additional capital | |||||||||||
Subordinated loans provided credit organizations - Residents | |||||||||||
TOTAL: Own funds (capital) |
* Taking into account the adjustment on the amount of expenses, the magnitude of the capital is 50,47197 thousand rubles.
Basically, the decrease in capital is associated with the movement of the capital position within the banking group by providing subordinated loans and purchases additional packages shares. The growth of the indicator of the "loss of the current year" was caused by the transition to new accounting rules (the accrual method).
The growth of administrative and managerial expenses amounted to 1195431 thousand rubles for the year. or 108.5% compared with the data last year. It is caused by the expansion of the network of the physical presence of the Bank in a number of regions of the Russian Federation. In addition, an increase in administrative and other expenses was associated with an increase in the volume of expenses caused by the development of business as Probusinessbank and the banking group as a whole. As the head organization of the banking group, Probusinessbank reflects some costs in relation to the entire group in terms of a number of centralized functions - information technologies, a contact center, treasury, planning and strategic management.
Information on the planned budget of the Bank's Development (expenses due to business development) was submitted by the Bank for consideration by the Banking Supervision Committee (CBN) of the Bank of Russia, which made a decision to determine the financial result of the Bank in 2007 and the first quarter of 2008 for the purposes of calculating the indicators of the evaluation indicators Evaluation yield financial Sustainability Bank and the Bank's compliance with the requirements for participation in the deposit insurance system without taking into account the costs due to business development. total amount The costs caused by the development of the Bank's business, in 2007 amounted to 1377 million rubles, which is within the planned values.
The indicator "Profit before tax" amounted to in 2007 - 423582 thousand rubles.
During 2007 Akb "Probusinessbank" opened 58 credit and cash and operating offices. At the end of 2007, the Bank's physical presence network consisted of eight additional offices and ninety-one credit and operating office, operating in the cities of Moscow, Bryansk, Vladimir, Volgograd, Voronezh, Vologda, Izhevsk, Kaluga, Kostroma, Kursk, Kirov, Kurgan, Lipetsk, Nizhny Novgorod, Orel, Orenburg, Omsk, Ryazan, Rostov-on-Don, St. Petersburg, Smolensk, Samara, Taganrog, Tula, Tyumen, Tver, Chita, Chelyabinsk, Yaroslavl, in Belgorod, Irkutsk, Leningrad, Perm, Tyumen regions.
The number of bank staff in 2007 increased by 1265 people and amounted to 3105 people. At the same time, the number of personnel of divisions providing banking services to customers (Front-Line Personnel) increased during the same period by 1150 people and is 69% of the total bank staff (Total Staff).
During 2007 Banks included in the Probusinessbank banking group (Bank and Express Volga) opened 25 presence points. The number of staff of the banking group in 2007 increased by 1894 people and amounted to 4970 people.
In December 2007, the international rating agency Fitch Ratings. Reaffirmed the international credit rating of Probusinessbank:
Short-term B.
Long-term
Individual D.
Support 5.
In addition, in December 2007, Fitch changed the forecast on long-term IDR in foreign and national currency and a national long-term rating from "stable" to "positive." Positive outlook reflects the increase in the flexibility of capital PBB, increased control from shareholders and more focused management of the bank following the involvement of new portfolio investors in stock at the end of 2006. The ratings forecast also takes into account the continued strengthening of the Bank's retail client base and reduced concentration levels loan portfolio. In addition, support ratings provide low levels Impairment of corporate loans and adequate to present liquidity.
In December 2007, the independent rating agency Rus-Rating confirmed credit rating Probusinessbank at the level of "BB-". The rating is justified by stable activities, professional management, sustainable customer base, good opportunity to attract resources in Russian and international financial markets.
III. In terms of compliance of accounting and reporting, existing regulatory documents of the Central Bank of the Russian Federation, the preparation of financial and economic documentation of the Bank, compliance with the reporting documents of the primary accounting data
The verification of the presented primary documents was carried out by a selective method.
Data of memorial orders, balance sheet recordings, profit and loss accounts correspond to the data of the operating statement. Accounting and tax accounting and statistical reporting carried out in accordance with Russian legislation. Accounting data is reflected in memorial orders, confirmed by primary documents. Data by tax account Reflected in tax registers.
Remains and turnover of bank funds on a correspondent account in the Bank of Russia are confirmed by account statements.
Estimated payment documents are signed by the Chairman of the Board (or his Deputy), the chief accountant (or its deputy) in accordance with the requirements regulatory documents. Bank documents are shown, stored in accounting and archives within the deadlines.
Cash funds are stored at the box office. Exceeding a cash limit at the cashier's checkpoint is not established. Cash issuance is made from the cashier on the basis of expendable orders or payment statements. Cash operations are carried out in accordance with the requirements of regulatory documents. The register of the cash registers quarterly. Explores and shortage of funds and other values \u200b\u200bthat are not identified at the box office and their presence corresponded to the accounting data.
In 2007, the instructions from the Board of Directors to conduct any inspections of financial and economic activities in the Audit Commission.
This conclusion is the accuracy of the data contained in the annual report, the annual financial statements "Probusinessbank" is confirmed.
The facts of violation by the legal acts of the Russian Federation, the procedure for conducting accounting and the submission of financial statements, as well as the legal acts of the Russian Federation, during the implementation of financial and economic activities are not established.
Chairman of the Audit Commission _______________
Members of the Audit Commission _______________
Etkulsky municipal
region for 2016
External verification was carried out in accordance with the work plan of the Control and Audit Commission of the Etkulsky Municipal District (hereinafter - the Control and Audit Commission) for 2017 and on the basis of the Order of the Chairman of the Control and Audit Commission of the Etkulsky Municipal District "On conducting an external audit of the annual budget reporting of the Etkulsky municipal district for 2016 "No. 03-06 / 01-OD of January 26, 2017, the Control and Audit Commission as part of: Chairman of the Control and Audit Commission (Head), Deputy Chairman of the Control and Audit Commission, the Senior Accountant-Auditor of the Control and Audit Commission conducted an external Check the annual execution report local budget Etkulsky municipal district for 2016.
Conclusion Prepared on budget appointments, approved by the decision of the Assembly of the Etkulsky district deputies of 01.01.2001. № 32 "On the budget of the Etkulsky district for 2016" (hereinafter - the decision on the budget).
Name of the object being checked: Financial management Administration of the Etkulsky Municipal Area (hereinafter - financial management).
The purpose of verification: Compliance of the annual report on the execution of the Budget of the Etkulsky Municipal District, the requirements of the legislation and instructions for the preparation and provision of annual, quarterly and monthly reporting budgets of the budget system of the Russian Federation, UTV. Order of the Ministry of Finance of the Russian Federation of 01.01.2001. (hereinafter - instruction).
Legal address of financial management: 456560 Chelyabinsk region, p. Etkul, ul. Lenin number 34.
Responsible persons for the implementation of financial and economic activities in the verifiable period were:
Head of the Etkulsky Municipal District;
Deputy Head of the District, Head of Financial Department of the Administration of the Etkulsky Municipal District;
Head of Accounting and Reporting Department, Chief Financial Management Accountant.
1. Checking compilation annual reporting budget in composition
the requirements of the instruction, approved. Order of the Ministry of Finance of the Russian Federation
from 01.01.2001
In accordance with Art. 264.2 of the Budget Code of the Russian Federation by the Financial Administration of the Etkulsky Municipal District on the basis of the final fiscal year's completion on the basis of the summary budget reporting of the main budget managers of budgetary funds.
For the external audit of the annual budget reporting of the Etkulsky municipal district, the following documents are provided:
1. Budget execution balance (f. 0503120);
2. Balance of the receipt and disposal of budget funds (f. 0503140);
3. Consolidated calculations (f. 0503125);
8. Report on financial performance (f. 0503121);
9. Report on budget liabilities (F.0503128);
11. Information on the number of subordinate participants in the budget process (F.0503161);
12. Information on the results of activities (F.0503162);
16. Movement Information non-financial assets (F.0503168);
17. Information on receivables and accounts debt (F.0503169);
18. Information O. financial investments budget recipient (F.0503171);
19. Information about the adopted and unfulfilled obligations of the recipient of budget funds (F.0503175);
20. Information on execution court decisions on monetary obligations (F.0503296);
21. Explanatory note (f. 0503160) with forms app.
Reporting is represented on paper carriers. Forms of fiscal reporting, containing planned and analytical indicators, are signed by the Deputy Head of the district, the head of the Financial Administration of the Etkulsky Municipal District, the head of the accounting and reporting department, the chief accountant of the Financial Administration.
Budget reporting is drawn up with a growing result from the beginning of the year in rubles, up to a second decimal decisive sign.
Final accounts for closing accounts at the end of the fiscal year were held until December 31 of the reporting year.
2. general characteristics and the number of changes made to the initial edition of the decision on the budget during its execution.
The organization of the budget process on the territory of the Etkulsky municipal district was regulated by the Regulations on the budget process in the Etkul Municipal Area, approved by the decision of the meeting of the Deputies of the Etkulsky Municipal District of 01.01.2001. № 000 B. new edition (hereinafter referred to as a budget process).
The authority to organize the execution of the district budget is carried out by financial management (paragraph 23 subsection 8 of the budget process). The initial budget of the Etkulsky municipal district for 2016 was approved by the decision of the meeting of the Deputies of the Etkulsky Municipal District of 01.01.2001. № 32 "On the budget of the Etkulsky municipal district for 2016" before the start of the fiscal year:
The total income of the local budget in the amount of 784 390.3 thousand rubles, including gratuitous receipts from other budgets budget system Of the Russian Federation in the amount of 474,685.6 thousand rubles;
The total volume of local budget expenditures in the amount of 784,390.3 thousand rubles.
During 2016, changes and additions were made to the decision on the budget of the Etkulsky municipal district (No. 61 dated 01.01.2001 No. 000, from 01.01.2001 No. 000, dated 01.01.2001 № 000) As a result, the budget of the municipal region in income increased by 70,293.17 thousand rubles or 8.9 percent and amounted to 854,683.47 thousand rubles, the budget expenditures increased by 118,696.35 thousand rubles or 15.1 percent and amounted to 903,086.65 thousand rubles.
According to the decision on the budget, the deficit of the district budget is approved in the amount of 48,403.18 thousand rubles.
3. Analysis of the execution of the text part of the decision on the budget, its compliance with the requirements of the budget code of the Russian Federation
In the decision on the budget of the municipal district for 2016, approved by the meeting of deputies of 01.01.2001. No. 32 contains the main characteristics of the budget: the total amount of income and expenses, the volume of intergovernmental transfers.
Clause 3 of the Decisions on the Budget of the Etkulsky Municipal District approved the regulations for the distribution of income between the local budget and the budgets of rural settlements.
Paragraphs 4, 5 budget decisions approved the list of main administrators of the local budget revenues and the deficit of the local budget.
In accordance with paragraph 1 of Art. 264.4. BK RF, external audit of the annual budget execution report includes an external audit of the budget reporting of the main budget administrators (hereinafter - Gabs).
External audit of the budget reporting of the main budget administrators was conducted by the Audit Commission within control event "External verification of the annual report on the execution of the budget of the Etkulsky municipal district for 2016" in form cameral checks With the design of the relevant conclusions.
Budget reporting has been checked on the following GABS:
1. The administration of the Etkulsky municipal district "(hereinafter - the administration of the district);
2. Financial management of the administration of the Etkulsky municipal district;
3. Committee on Property Management and Land Relations of the Administration of the Etkulsky Municipal District;
4. Department of Education Administration of the Etkulsky Municipal District;
All Gabs presented budget reporting in the Audit Commission on time, set position On budget process.
Budget reporting for 2016 on all Habs was formed in accordance with the instructions on the procedure for the preparation and submission of the annual, quarterly and monthly reporting on the execution of budget system budgets of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation N (hereinafter referred to as the instruction No. 000).
Indicators of the updated budget painting on all Habs correspond to the indicators of the consolidated budget painting of the Etkulsky municipal district on December 31, 2016.
4. Checking the compliance of the data of the budget execution report (in terms of approved budget appointments) of budget painting data, the decision on the budget of the district for 2016
By the decision of the collection of deputies from 01.01.2001. No. 32 "On the budget of the Etkulsky municipal district for 2016", approved the cost of budget in the amount of 784,390.3 thousand rubles.
