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2 ²ÝÏ³Ë ³áõ¹ÇïáñÇ»½ñ³Ï³óáõÃÛáõÝ ñ³ýã ÂáñÝÃáÝ ö À ÐÐ, ù. ºñ»õ³Ý 0012 ì³õ³ñßû³ý 8/1 Ð ü Grant Thornton CJSC 8/1 Vagharshyan str Yerevan, Armenia T F г۳ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý Ð³Ýñ³ÛÇÝ Ñ»éáõëï³é³¹ÇáÁÝÏ»ñáõÃÛ³Ý ËáñÑñ¹ÇÝ Ò ³ áëí³í γñÍÇù Ø»ñ ÏáÕÙÇó Çñ³Ï³Ý³óí»É г۳ëï³ÝÇ Ð³Ýñ³ÛÇÝ è³¹çááýï»ñáõãûáõý ö À-Ç (ÀÝÏ»ñáõÃÛáõÝ) ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ ³áõ¹Çï, Áݹ áñáõù ³Û¹ ѳßí»ïíáõÃÛáõÝÝ»ñÁ Ý»ñ³éáõÙ»Ý 2016Ã. 31-Ç ¹ñáõÃÛ³Ùμ ýçý³ýë³ï³ý íç ³ÏÇ Ù³ëÇÝ Ñ³ßí»ïíáõÃÛáõÝÁ, ÝáõÛÝ ³Ùë³ÃíÇÝ ï³ñí³ ß³ÑáõÛÃÇ Ï³Ù íý³ëç ³ÛÉ Ñ³Ù³å³ñ ³Ï ýçý³ýë³ï³ý ³ñ¹ÛáõÝùÇ, ë» ³Ï³Ý ϳåÇï³ÉáõÙ á áëáõãûáõýý»ñç ¹ñ³Ù³Ï³Ý ÙÇçáóÝ»ñÇ Ñáëù»ñÇ Ù³ëÇÝ Ñ³ßí»ïíáõÃÛáõÝÝ»ñÁ, ÇÝãå»ë ݳ ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇÝ ÏÇó ͳÝáó ñáõãûáõýý»ñá, áñáýù Ý»ñ³éáõÙ»Ý Ñ³ßí³å³Ñ³Ï³Ý ѳßí³éÙ³Ý ù³õ³ù³ï³ýáõãûáõýá: Ø»ñ ϳñÍÇùáí, μ³ó³éáõãû³ùμ γñÍÇùÇ Ó ³ áëù³ý ÑÇÙù»ñ å³ñ³ ñ³ýáõù Ýßí³Í ѳñóÇ ³½¹»óáõÃÛ³Ý, ÏÇó ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÁ ï³éçë»ý ÀÝÏ»ñáõÃÛ³Ý` 2016Ã. 31-Ç ¹ñáõÃÛ³Ùμ ýçý³ýë³ï³ý íç ³ÏÇ ÝáõÛÝ ³Ùë³ÃíÇÝ ï³ñí³ ýçý³ýë³ï³ý ³ñ¹ÛáõÝùÝ»ñÇ áõ ¹ñ³Ù³Ï³Ý Ñáëù»ñÇ ßÙ³ñÇï Çñ³Ï³Ý å³ïï»ñ᪠ѳٳӳÛÝ üçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ ÙÇç³½ ³ÛÇÝ ëï³ý¹³ñïý»ñç (üðøê): γñÍÇùÇ Ó ³ áëù³ý ÑÇÙù»ñ áûáõãûáõý áõý»ý ѳÛï³ÝÇßÝ»ñ, áñ áëñ³ïáõó»éç ³í»É³óí³Í ³ñÅ»ùÇ Ñ³ñÏÇ (²²Ð) áëñ³ïáõóù³ý áõù³ñá ϳñáÕ áùñ ÉÇÝ»É í»ñççýçë 401,453 ѳ½³ñ ¹ñ³Ù 373,771 ѳ½³ñ ¹ñ³Ù áõù³ñáí ѳßí»Ïßé³ÛÇÝ ³ñÅ»ùÝ»ñÇóª ѳٳå³ï³ë˳ݳμ³ñ 2016Ã. 31-Ç 2015Ã. 31-Ç ¹ñáõÃÛ³Ùμ: ä³ï ³éÝ ³ÛÝ, áñ ãç ³ÏÝϳÉíáõÙ, áñ ÀÝÏ»ñáõÃÛ³Ý áñíáõý»áõãû³ý ³ñ¹ÛáõÝùáõÙ Ï áû³ý³ μ³í³ñ³ñ í ³ñí»ÉÇù ²²Ðª áëñ³ïáõó»éç ²²Ð-Ç Ñ»ï ѳßí³Ýó»Éáõ ѳٳñ, ãï³ý Ýßí³Í áõù³ñý»ñá áëñ³ïáõó»éáõ ³ÛÉ Ù»Ë³ÝǽÙÝ»ñ: üçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ ÙÇç³½ ³ÛÇÝ ëï³ý¹³ñï ÐÐØê 36 ²ÏïÇíÝ»ñÇ ³ñÅ»½ñÏáõ٠ѳٳӳÛݪ ÝÙ³Ý Ñ³Ûï³ÝÇßÝ»ñÇ ³éϳÛáõÃÛ³Ý ¹»åùáõ٠ջϳí³ñáõÃÛáõÝÁ å»ïù ݳѳïÇ áëñ³ïáõóíáõ áõù³ñý»ñá: ÜÙ³Ý Ý³Ñ³ïáõÙ ãç Çñ³Ï³Ý³óí»É: üçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ ÙÇç³½ ³ÛÇÝ ëï³ý¹³ñïý»ñç å³ñ³ýçý»ñç Ñ»ï Ýßí³Í ³Ýѳٳå³ï³ë˳ÝáõÃÛ³Ý ³½¹»óáõÃÛáõÝÁ ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ íñ³ ãç áñáßí»é: ²áõ¹Çï, гñÏ»ñ, ÊáñÑñ¹³ïíáõÃÛáõÝ Audit, Tax, Advisory ñ³ýã ÂáñÝÃáÝ ÆÝûñÝ»ßÝÉÇ ³Ý¹³Ù Member of Grant Thornton International Ltd

3 Ø»Ýù ³áõ¹ÇïÝ Çñ³Ï³Ý³óñ»É»Ýù ³áõ¹ÇïÇ ÙÇç³½ ³ÛÇÝ ëï³ý¹³ñïý»ñçý (²Øê) ѳٳå³ï³ë˳Ý: ²Û¹ ëï³ý¹³ñïý»ñçó μëáõ Ù»ñ å³ï³ëë³ý³ïíáõãûáõýá Éñ³óáõóÇã Ýϳñ³ ñí³í Ù»ñ»½ñ³Ï³óáõÃ۳ݪ ²áõ¹ÇïáñÇ å³ï³ëë³ý³ïíáõãûáõýá ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ ³áõ¹ÇïÇ Ñ³Ù³ñ μ³åýáõù: Ø»Ýù ³Ýϳ˻Ýù ÀÝÏ»ñáõÃÛáõÝÇó` ѳٳӳÛÝ Ð³ßí³å³ÑÝ»ñÇ ÙÇç³½ ³ÛÇÝ ¹³ßÝáõÃÛ³Ý åñáý»ëçáý³é ѳßí³å³ÑÝ»ñÇ í³ñù³ ñùç (ÐØ -Ç ì³ñù³ Çñù) г۳ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛáõÝáõÙ ÏÇñ³é»ÉǪ ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ ³áõ¹ÇïÇ ÝϳïÙ³Ùμ í³ñù³ ÍÇ å³ñ³ýçý»ñç, Ù»Ýù ϳï³ñ»É»Ýù í³ñù³ ÍÇ ÝϳïÙ³Ùμ Ù»ñ ÙÛáõë å³ñï³ï³ýáõãûáõýý»ñ᪠³Û¹ å³ñ³ýçý»ñç ѳٳӳÛÝ: Ø»Ýù ѳÙá½í³Í»Ýù, áñ Ó»éù»Ýù μ»ñ»é μ³í³ï³ý³ã³ áõ ѳٳå³ï³ëË³Ý ³áõ¹Çïáñ³Ï³Ý ³å³óáõÛóÝ»ñª Ù»ñ ϳñÍÇùÝ ³ñï³Ñ³Ûï»Éáõ ѳٳñ: Իϳí³ñáõÃÛ³Ý Ï³é³í³ñÙ³Ý ûõ³ïý»ñáõù Ý»ñ ñ³íí³í ³ÝÓ³Ýó å³ï³ëë³ý³ïíáõãûáõýá ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ Ñ³Ù³ñ ÀÝÏ»ñáõÃÛ³Ý Õ»Ï³í³ñáõÃÛáõÝÁ å³ï³ëë³ý³ïáõ üðøê-ý»ñçý ѳٳå³ï³ëË³Ý ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ Ï³½ÙÙ³Ý ßÙ³ñÇï Ý»ñϳ۳óÙ³Ý Ñ³Ù³ñ: ²Û¹ Ýå³ï³Ïáí ջϳí³ñáõÃÛáõÝÁ ë³ñù³ýáõù ³ÝÑñ³Å»ßï í»ñ³ñëïáõáõãû³ý ѳٳϳñ, áñá ÃáõÛÉ ï³éçë å³ïñ³ëï»é ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñ, áñáýù ³½³ï»Ý ˳ñ¹³ËáõÃÛ³Ý Ï³Ù ëë³éç ³ñ¹ÛáõÝùáõÙ ³Ï³Ý ˻ճÃÛáõñáõÙÇó: üçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÁ å³ïñ³ëï»éçë, ջϳí³ñáõÃÛáõÝÁ å³ï³ëë³ý³ïáõ ÀÝÏ»ñáõÃ۳ݪ ³ÝÁݹѳï áñí»éáõ Ñݳñ³íáñáõÃÛáõÝÁ ݳѳï»Éáõ, ³ÝÁݹѳï áñí»éáõý ³éÝãíáÕ Ñ³ñó»ñÁ μ³ó³ñ³ûï»éáõ (»Ã» ÏÇñ³é»ÉÇ ), ÇÝãå»ë ݳ áñíáõý»áõãû³ý ³ÝÁݹѳïáõÃ۳ݻÝó¹ñáõÃÛ³Ý íñ³ ÑÇÙÝí³Í ѳßí³éáõÙ í³ñ»éáõ ѳٳñ, ù³ýç ¹»é ջϳí³ñáõÃÛáõÝÁ ãç ݳ˳ï»ëáõÙ Éáõͳñ»É ÀÝÏ»ñáõÃÛáõÝÁ ϳ٠¹³¹³ñ»óÝ»É ¹ñ³ áñíáõý»áõãûáõýá ϳ٠ãáõýç Çñ³ï»ë³Ï³Ý ³ÛÉÁÝïñ³Ýù, μ³óç Ýßí³ÍÝ»ñÁ: γé³í³ñÙ³Ý ûõ³ïý»ñáõù Ý»ñ ñ³íí³í ³ÝÓÇù å³ï³ëë³ý³ïáõ»ý ÀÝÏ»ñáõÃÛ³Ý ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ Ï³½ÙÙ³Ý áñíáýã³óá í»ñ³ñëï»éáõ ѳٳñ: ²áõ¹ÇïáñÇ å³ï³ëë³ý³ïíáõãûáõýá ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ ³áõ¹ÇïÇ Ñ³Ù³ñ Ø»ñ Ýå³ï³ÏÝ Ó»éù μ»ñ»é áõç³ùçï»ñ³ßëçùý»ñª ˳ñ¹³ËáõÃÛáõÝÝ»ñÇ Ï³Ù ëë³éý»ñç Ñ»ï ³Ýùáí ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ ³Ï³Ý ˻ճÃÛáõñáõÙÝ»ñÇó ½»ñÍ ÉÇÝ»Éáõ í»ñ³μ»ñû³é, ÇÝãå»ë ݳ Ý»ñϳ۳óÝ»É ³áõ¹ÇïáñÇ»½ñ³Ï³óáõÃÛáõÝ, áñá ÏÝ»ñ³éÇ Ù»ñ ϳñÍÇùÁ: àõç³ùçï ѳí³ëïdzóáõÙÁ μ³ñóñ ³ëïÇ ³ÝÇ Ñ³í³ëïdzóáõÙ «ë³ï³ûý ³ÛÝ»ñ³ßËÇù ãç ѳݹÇë³ÝáõÙ«áñ ²Øê ѳٳå³ï³ëË³Ý Çñ³Ï³Ý³óí³Í ³áõ¹ÇïÁ ÙÇßï ÏѳÛïݳμ»ñÇ ³Ï³Ý ˻ճÃÛáõñáõÙÝ»ñ,»ñμ ³Û¹åÇëÇù ϳÝ: ʻճÃÛáõñáõÙÝ»ñÁ ϳñáÕ»Ý ³é³ç³Ý³É ˳ñ¹³ËáõÃÛ³Ý Ï³Ù ëë³éç Ñ»ï ³Ýùáí ѳٳñíáõÙ»Ý ³Ï³Ýû ³ÏÝϳÉíáõÙ, áñ ¹ñ³Ýù ³é³ÝÓÇÝ-³é³ÝÓÇÝ Ï³Ù ÙdzëÇÝ í»ñóí³í ϳñáÕ»Ý ³½¹»É ³Ûë ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ û ï³ áñíáõý»ñçª ¹ñ³Ýó ÑÇÙ³Ý íñ³ ϳ۳óñ³Í ïýï»ë³ï³ý áñáßáõùý»ñç íñ³: ²áõ¹Çï, гñÏ»ñ, ÊáñÑñ¹³ïíáõÃÛáõÝ Audit, Tax, Advisory ñ³ýã ÂáñÝÃáÝ ÆÝûñÝ»ßÝÉÇ ³Ý¹³Ù Member of Grant Thornton International Ltd

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8 г۳ëï³ÝÇ Ð³Ýñ³ÛÇÝ è³¹çááýï»ñáõãûáõý ö À 7 üçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñ 2016Ã. 31 ê» ³Ï³Ý ϳåÇï³ÉáõÙ á áëáõãûáõýý»ñç Ù³ëÇÝ Ñ³ßí»ïíáõÃÛáõÝ Ð³½³ñ ¹ñ³Ù ³ÅÝ»- ïçñ³ï³ý ϳåÇï³É â ñ³ýóí³í ϳåÇï³É ì»ñ³ ݳ- ѳïÙ³Ý å³ñáõëï Àݹѳ- Ýáõñ å³ñáõëï Îáõï³Ïí³Í ß³ÑáõÛà Àݹ³Ù»ÝÁ 2015Ã. ÑáõÝí³ñÇ 1-Ç ¹ñáõÃÛ³Ùμ 293,283-1,163,908 60, ,847 2,307,140 î³ñí³ ß³ÑáõÛà ,707 72,707 Àݹ³Ù»ÝÁ ï³ñí³ Ñ³Ù³å³ñ ³Ï ýçý³ýë³ï³ý ³ñ¹ÛáõÝù ,707 72,707 öáë³ýóáõù ãμ³ßëí³í ß³ÑáõÛà - - (64,562) - 64, Ã. 31-Ç ¹ñáõÃÛ³Ùμ 293,283-1,099,346 60, ,116 2,379,847 î³ñí³ íý³ë (164,622) (164,622) Àݹ³Ù»ÝÁ ï³ñí³ Ñ³Ù³å³ñ ³Ï ýçý³ýë³ï³ý ³ñ¹ÛáõÝù (164,622) (164,622) ޳ѳμ³ÅÇÝÝ»ñ (37,407) (37,407) ³ÅÝ»ïÇñ³Ï³Ý ϳåÇï³ÉÇ Ñ³Ù³ÉñáõÙ (ï»ëª ͳÝáó ñáõãûáõý 9.1) 98,632 1,074, (26) 1,173,199 áñí³ñùý»ñ ë» ³Ï³Ý³ï»ñ»ñÇ Ñ»ï 98,632 1,074, (37,433) 1,135,792 öáë³ýóáõù ãμ³ßëí³í ß³ÑáõÛà - - (47,294) - 47,294 - ä³ñáõëï³ûçý ϳåÇï³ÉÇ Ñ³Ù³ÉñáõÙ ,600 (3,600) Ã. 31-Ç ¹ñáõÃÛ³Ùμ 391,915 1,074,593 1,052,052 63, ,755 3,351,017 ê» ³Ï³Ý ϳåÇï³ÉáõÙ á áëáõãûáõýý»ñç Ù³ëÇÝ Ñ³ßí»ïíáõÃÛáõÝÁ å»ïù ÁÝûñóíÇ ³Ûë ýçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñÇ μ³õï³óáõóçã Ù³ëÁ ϳ½ÙáÕ 10-Çó ÙÇÝã 47-ñ¹ ç»ñáõù Ý»ñϳ۳óí³Í ÏÇó ͳÝáó ñáõãûáõýý»ñç Ñ»ï Ù»Ïï»Õ

9 г۳ëï³ÝÇ Ð³Ýñ³ÛÇÝ è³¹çááýï»ñáõãûáõý ö À 8 üçý³ýë³ï³ý ѳßí»ïíáõÃÛáõÝÝ»ñ 2016Ã. 31 ñ³ù³ï³ý ÙÇçáóÝ»ñÇ Ñáëù»ñÇ Ù³ëÇÝ Ñ³ßí»ïíáõÃÛáõÝ Ð³½³ñ ¹ñ³Ù 2016Ã. áñí³éý³ï³ý áñíáõý»áõãûáõýçó ¹ñ³Ù³Ï³Ý ÙÇçáóÝ»ñÇ Ñáëù»ñ 2015Ã. î³ñí³ ß³ÑáõÛÃ/(íݳë) (164,622) 72,707 Öß ñïáõùý»ñª سßí³ÍáõÃÛáõÝ ³Ùáñïǽ³ódz 93, ,332 ÐÇÙÝ³Ï³Ý ÙÇçáóÝ»ñÇ ûï³ñáõùçó û áõï (735) - ÐáÕÇ ³ñÅ»½ñÏáõÙÇó Ïáñáõëï 138,822 - ì³ ³éùÇ Ñ³Ù³ñ å³ñíáõ ³ÏïÇíÝ»ñÇ ³ñÅ»½ñÏáõÙÇó Ïáñáõëï 57,004 - îáïáë³ûçý ͳËë 12,406 8,711 üçý³ýë³ï³ý»ï³ùáõï (730) (602) Þ³ÑáõóѳñÏÇ Íáí áëñ³ïáõóáõù (35,668) (12,909) ñ³ù³ßýáññý»ñçó»ï³ùáõï (807,418) (860,561) öáë³ñå»ù³ûçý ï³ñμ»ñáõãûáõýçó (û áõï)/íý³ë (16) 8 áñí³éý³ï³ý ß³ÑáõÛà ݳËù³Ý ßñç³Ý³éáõ ϳåÇï³ÉÇ á áëáõãûáõýý»ñá (707,298) (683,314) ²é ïñ³ûçý ³ÛÉ ¹»μÇïáñ³Ï³Ý å³ñïù»ñç á áëáõãûáõý (40,572) (26,224) ä³ß³ñý»ñç á áëáõãûáõý 384 (2,126) ²é ïñ³ûçý ³ÛÉ Ïñ»¹Çïáñ³Ï³Ý å³ñïù»ñç á áëáõãûáõý 19,528 (3,653) ÞÝáñÑÝ»ñÇ ëï³óáõù 855, ,553 áñí³éý³ï³ý áñíáõý»áõãûáõýçó ëï³óí³í ¹ñ³Ù³Ï³Ý ÙÇçáóÝ»ñ 127, ,236 ì ³ñí³Í ïáïáëý»ñ (2,297) (4,706) ì ³ñí³Í ß³ÑáõóѳñÏ (17,200) (6,401) áñí³éý³ï³ý áñíáõý»áõãûáõýçó ëï³óí³í ½áõï ¹ñ³Ù³Ï³Ý ÙÇçáóÝ»ñ 107, ,129

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