tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp...

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Transcript of tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp...

Page 1: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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Page 2: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

* tl- tb Un qfi tp, tlt u Q pw dh b q1 h p ul Q w b pb Q b p n Lp1 n it

1 w 2 {b q (n tp1 n tu g ltb wtt u tu Q wtt tllt6 w lfit rt w u lttt20lB p. 4bQqlblIpbph 3t-h rypnLplwdp

hwqwp qpu[Uub. 31.12.2018p. 31.12.2017p.

Ut{Sh.tLbnfl 1 ptpugfr[ url.pn frr{Ubp(fr tILu l.lurL d[2ngLbp

1-11 t4n rpu 14uL utar,nirr{Ubp

Cb4udbtrp n1 ptrpugfrla ullm]r{tbp

Ctr prug Ir q ru! ur frr{tr bp

Sp{urb L1 ruL fu u {6u pL bp

Unhr"npu!uL 4bp[unnpu.r ! utr q u,lpLnpbprlpu du L1 utr rlirgn gtr bp<unqbnh qbpu{6urp

U11ur!mfrr{trbp

Ct4urrlbtrp Atrpughq ru[rn fr{bbpCtr 4u rlbt p ur ! rn fr{bbp

UbOUI{UL qU'rlhSUL b.t,n uF s uq.n n n Fr&3n FLL bPUbful4utr !uqfrururlI r.r.rtrntr u r1p ur ! ruL 1.1 ru q frrn u

1

InLrnrut4L{u6 2uhnL1p

0urhnrumu:1frtr lur q frrnu 1

CtrrpurlEtrp u brfru[rub lurqfr u u1

fl 1 pt pruglt I q urp m urrln p nrpl n rtrL bp

$ ftb urbu u lu.rtr tlu.r pd ur ! u 1n rplutr q6n{qupmu,l{npnLplnLtr(bLn ur 6q{u 6 h u p ! ur1irtr q ru p Ln ur {n p n Lp.1 n ttrL bp

Ct 4u ilbtr p n1 ptr pru g [r I q ru p rn ur {n p n rp.; n rtrtr b p

etpug frq quprnu{npnrplnrttbpttu plbp [r f nfuunn Lpln LLUbp

Urnu grlu6 OLpurght1 lurtrfuu {6u ptrbp

9pb4frmnpur lurL q u purpbp qLnrLILbp ir qbn{\ p b4frrn n p u t4 utr q u: p Lnpbp 2u h ur pu.r dfrLLbpfr q6n r{

D r.r.r h n rpur h r.u n l.1 h q6n { q ur p rn ur r{n p n Lp.; n Ltr

U11 htuplbp[ q6n{ q upLntr L{npn rpln LtrLbp

'rlr.r.r hn rumtrbp r{u u rn ur ! ud ur pd u ! n rp 4ru1 frLL bp fr q6nr{

U11 q ur pm ur r{npn Lpln ttrL bp

Cfu 4ru rlbtr p Ct pu g h t{ q ru p rn u {n p n rp.; n rtrtr b p

Ctr4rurlbtrp ubrfrurl4 ut Qruqfrrn ru1 h

Stropbtr'

Uppnrp

'107,561

141

59,858

250

107,702 60,109

5

6

196

1 6,83220,69s

1,263

2,600

2929,0339,699

820

7

41,586 19,851

149,299 79,959

100

39,301

t5

100'16,258

'15

39,416 16,373

12,256

775 1,679

13,031 1,679

50,820

4,150

1,878

20,333

3,916

13

12,765

2,966

18,274

1,660

270

27,223

2,211

9,450

2,819

96,841 61,907

149,288qupmu{npnrplnrtrtrbp

,0

27 durp

79,959

Page 3: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

* tl -fit U n Lplt q o rlt w Q p w dtt b q fi p w Q w tt ptt Q b p n p1 n Ltt

1 u 2 {b rp {n tp1 n ilt h w I ut u1 ut p fi u Q $ fi tt ub u tu Q rutt w p 41 n fu ptt b p lr tI w u lrtt

31 4bQqbfpbpfi 20tS p. ut(utpq(nn ttlwn4ur

Uutr. 2018p.

hwqup +Futtl2017p.

(uungp

t{ur6ur npfr irtrptru pdbB

(rurluluunt 2urhnrlp

,-LurplurLqurL tr ur11 pb4hutrnrp 6urfuubp

$[Lu.rLuu !uL 6u:fuubp

t!1b!urrlnuLbp

U11 6ur[uubp (!npnrurnLbp)

G ur hn r1 p rlfrtrltr h rup l1n rf p

Druhnrpurhurnlh q6n{ bllu dnrrn (6u.rfu u)

sun{u cu<nh3G

ll; t h tu rlru q u F r|r u q $ [rtr utr u u 11 rut ru p ry n rtrp

elr+Ut bLC <UUUr|UnOUq $hLUl,UUt{Ut, Un+gnFLe

9

10

1l

12

166,104

(97,270)

143,376

(85,017)

13

69,934

(18,803)

(6e7)

5

(ee4)

48,345

(9,043)

39,302

58,359

(16,906)

(1,159)

762

(1,200)

39,857

(7,599)

32,259

39,302 32,259

SLopbtr

Uppnrp (upn

27 dupunfr

(u2{uqurh

[fblnpu tJblpnlurtr

Hi;srttJ9.ifv

Page 4: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

* ]-fu Un L4lt qt, fi w Q pw db b q fi p w Q wtt ptt Q b p n Lp1 n it

1 u 2 {b q ttn rp1 n tu u b tfi u Q wtt U u t t h rtt - tn uI fi n g n lu n ry1 n tub b p lt I u u fi tt

krutnhu4puIutrLluqfrrnurl

3l abQqnb[pbpfi 2018 p. ut(wpq(nq qluptlw

hwqup +Fw[

apru2furlru&,Ttruhnrumrul[rt t]t]*{t',02,rhnr1p qruu{l'mui ;:HHi

Llbrugnp4p tun 31 4blpnhrlpbpfr 2016p. 100 32,499 15 32,613

(ru2r{bmn r rnur p {ur h u rlu q u p rjr u.r t1

$[LuLuu !r.uL rup4lnLtrp

Cu: hur pu.r dLfr hui un ! u g n rrl

2017 p. Ln u p {ru pL pu gpn Ld rrh n qh n fu n rpln rLL bp

32,258

- (48,498)

32,258

(48,498)

Utrrugnp4p run 31 4bl4mbdpbp lt 2017 p. 100 16,259 15 16,373

(ur2{brnn L unu p{u hrl rJu qrup{rul t1

$[LuLuurtiurL ur p41n LLp

CuhupurdLfr huru!u gn rd

2018 p. Lnup{u pLpugpnLd frnr.hnfunLplnrlLbp

- 39,302

- (16,259)

39,302

(16,259)

Lltrrugnp4p run 31 4bQmbilpbpfr 2018p. 't00 39,301 15 39,416

Stropbtr

Up pn rp (u p n rpln rLlurtr

27 rlurprnfr 201

(u.r2r{urqurh

ublnpu l.Iblpnlurtr

6h;32;(,a 6 et\

w

Page 5: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

9npeunL ullutr qnpOn rtrbnrplnrtfrg hnupbpbu nuln rpln LLtr bpir dtr r"n n tgn Ltlirg

Ull rlntnpbprt6urpnLdtrbp durunu!urpu.rpLbpfrL uqpurtrptrbpfr [l 6u.rnur.lnrplnrtrLbpir hu.rJuptlurpdu[1u1nrp1nrtr

{6ur p n Ldtrbp u2fu u unu L1 fr gti bp hti tr L p urL g urL n LL I gCu.r hnrpur hru pt1[ r{6upn Ld

U.11 huptlbp [r rnnrppbplJtt bpbn

Ct 4u dbLp gnpduntr ru 11 rutr qn ptn rtr bn rp; nrL[r g qn rur h n upbpLbp4pnrrlul[rtr qnp&nrtrbnrp;nr&frg hnupbp

(fr rltrur t4trtr dfipn gtr bp I tr n1 L1 n Lpur ! uL u: ! Ln [ {L bp fr 6 bnppbp n Ldfr g

Ctr 4u dbtr p tr bp 4pn ulul frtr qnpdn rtr bn rp; n rtr [r g qn run h n uphp

$fbutruruLlutr qnp0nrtrbnrplnrtfrg hnupbpQ n fu ru nn Lp1 n rtrtr bp fr Lr r{u p ! bp fr u tn ur g n rdfr g<Dnfuu nn rpln LUU bpirg ti r{ur p tabp fr du p n rdfrgtt6urp{u6 r.nntlnuLbprl-6u p{ur 6 2ur h ur pudirLtr bp

CL 4u rlbtrp gfttr rut u u 11 rut qnpOn rL bn rp1 n rtr [r g qn rm h n upb p

Ctr4urlbtrp qnru hnuBbp

Up ur ru p dn L1 pfr rfr n fu ur p dbp urJ hlr Ln ur p pbp n rp1 n Ltrtr bp

tpuilru[rutr rlfrgngtrbpfr rltrrugnp4p un t hnrtr{urp

npurfu\tuh rlfrgngtbplr rltrrugnp4p un 31 qb[mbrlpbp

* tl - tb U n 14fi t1t, tlt w Q p w db b qt fi p w Q w b pb Q b p n t p1 n Llt

1 w 2 ttb tp {n tp! n ilt q1t w I u Q wtt tI fi gn gtt b p fi h n u pb p fi (b p w p b p1 ut 1

3l rpbQqbtlpbpfi 2018 p. w(wpqnQnq ttwttllu

huqup IItu[2018p. 2017p.190,850 174,846

560 703(18,3e0) (18,063)(10,328) (8,209)(75,005) (67,167)(8,713) (7,200)

(29,602) (26,908)(7,829) (8,343)

41,543

(26,645)

39,659

(1,347)

(26,645) (1,3471

35,550 20,170(14,768) (25,300)(1,445) (1,400)

(23,150) (26,590)

(3,813) (33,120)

11,085 5,192

9,699 4,43520,695 9,699

(u.r2r{uquh

lfblnpu Llb.lpniutr

(8e)

Stropbtr

Uppnp (urpnLplntUlutr

27 Llurpunfr 201,d,d-;

fl*.o"'l'.,i:J * U/'6i*{::l

t6o re

I Unf,IFS,,Y;1H Ayfir{r,ll;aua*" I255s4,/**'

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Page 6: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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Page 7: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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Page 8: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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Page 9: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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Page 10: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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Page 11: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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․ 8):

Page 12: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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Page 13: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

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Page 14: tb - AN audit hashvetv 2018-signed.pdf · (fr tILu l.lurL d[2ngLbp 1-11 t4n rpu 14uL utar,nirr{Ubp Cb4udbtrp n1 ptrpugfrla ullm]r{tbp Ctr prug Ir q ru! ur frr{tr bp Sp{urb L1 ruL

* tt - tb Un 1ryfi q, fi w Q pw dtt b q fi p w Q wtt pb Q b p n ry1 n ttt

2018p*o\iy:x!:;l:#firi:o:;l:,r:;fr '0fr"1{:;il1;:#ff l#

tlurpdurtlulnplurL qnp6urpptrbpp LlLp{ur6 btr lllruqulg,tr& urbdurtrg hbun trnqtrurtrrluL qnpturpptrhpirh ru rlur p ! [p unr{n 11 qL bp n r{:

1 5. alurlrlurtru14rutr 4bqpbp

lS.l.Uqwhn(wqpnrylnit

Uqruhnr{uqpnrplnttrp ((-nrd hurdbdurmupuup t,nn h l.r 4bn qurpqugrh,utr rJrntlnrd h quntrL{nLf, hu:quhnr{urqpnrplurtr 2urn dtrbp 4bn hururuLrbfr 1bL: CLLIbpnLplnrLL urrlpnqgn{lrtr urqtuhnr{uqp{ur6 th hnqnp6nrtrbnrplurL ptr4hrumrlurtr !url [uLlutr !p6urunrlurtr, bnnnn+ ruLdurLg hrutrqbq hUupur{npqupr.nur{npnplnrtrtrbpfi q6nrt !urqr{u6 qnrlpulfitr, pLuqurhqrutru.rlurtr lurrl runnrpurtlutr ritruruUbpfihbr.n hLupurr{np rlirgur4bLqbph ruprpnrLpnr[: Purtrfr rlbn Ctr!bpnrplnrtrp hurduqurLnurufuurtruqurhnL{rirqpulurtr qu2mqutrntplnrtr dbnp 1fr pbnhf r.unlur h nhuQ, nn nnn2 ru!rnfrt{Ubpfr r{trruunLtlp

!urrl qurprnur{npnLplnttrLbpfr urnrugurgnrdp t{rnnq h hurUuL purguur,u!utr uqrpbgnrplnrL nrtrbtrurlCL ! bp n rp1 urtr qn p6n ttr bn Lp1 urL l,r gfrtr u.rtr u ru t.; rutr {fr6 u ! h 4n u :

15.2. lwpQtulfitt utbnpn2nplnrbttbp

(up!ut1[tt hruJurlupqp ((-nrd trnLltrqbu hurdbdurmrupurp trnp h tr upfr h ntrltrnrf opbtru4prulurtrhut6utfuulft r.fnfnfunrplnrtrlrbpn{, qur2unntrurllurtr qurpqrupruLnLdlbpnt{, npntrp bppbrltr urLhurnur! btr,

hulluuurlurtr ltud urtupptrpbpgnrdtrhpfr rnbnhp rn{n11: (upllulirtr rlurprlfitrtrbp[ Uunnn btr urnnrgblCtrlqbpntplurtr hup!u1frL hur2r{urpltrbptr nr hulLnupurpurqnbn0 tr irpu{nrtrp nrtrhtr rnnr.;d-rnntqutrptrbptr2utruLlblnr:

1r2{u6 hurtrgrurlrLBtrbnn t.;tunnI btr unu2ugtrbl tr2uLurL.1ufi hurp!urlfrtr nfru!bp: CtrQbpnrplutrr1blurr{upnrplnrUp {urnruh h, nn hp hurplu1irL qurpuur{npnrqnLtrtrbpp hru2{urpl.1b1h qrurn2ru6 Llbpqn{h[dtt{b1n{ (( hurplurlfrtr opbLurypnrplurtr, hrupt4ulfitr hupurpbpnrplnrtrtrbp lupqur{npnrl uJI irpur{ulurtrurlunbpfr' [p rlbltr rupurtrn rplul u[pur :

15.3. rlutqutQwtt qnptbp

l,urfunprl durluLrutlur2n2LuLh gtrpurgpnrd CLLlbpnLplnrLL [p bpLlnr rlbpfrrnnptrbpfr hutrqbq hurpnrgbl h

4urnrutlltr hulg'1lrutnupu6 4purrlurlurtr quprnur{npnrplnrtrtrbpfr hrlpluqfrp Llumurpdurtr qurhtutr2nr{:GbU Uut 4urunr.r.rpurtrfr op[LurLlutr nrdfr ,lbl dunub t{6[ntrbpnt{ pu{ruprup{u6 hulghp, uu!ur1trq u n Ln u q tuLL bp p quntr r{n rJ btr uLurtr [1 n rpluU r{up n r.; pn uJ:

SUopbtr

Uppnrp (ur pn Lplnrt4utr

<t3.tL u0t,!F$,i"e..f,-on avgtfi"

27 dupun[ 2019p.

.Ya'i 6r![*rt