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3BiT ll.\OAO piYH0°i <PiHaHCOBO"i 3BiTHOCTi

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BianoeiaanbHicmb HeJane>KHozo ayaumopa

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Ml-1 BBa>Ka€MO, ll\O OTp1-1Ma111-1 AOCTaTHi Ta BiAnOBiAHi ayA"1TOpCbKi AOKa3"1 Allfl B"1C/lOB/leHHfl Hawo"i AYMKl-1.

OcHOBQ anR MoauifJiKa4ii"

04 /llOTOro 2016 poKy Ha4ioHallbH"1M 6aHKOM YKpai'Hl-1 6y110 np"1HHflTO nocTaHOBY NQ58 cc npo 36illbWeHHfl KaniTa/ly 6aHKiB YKpai'Hl-1» (Aani nocTaHOBa) . y BiAnOBiAHOCTi AO B"1MOr 4it"i nocTaHOBl-1 5aHK y TepMiH AO 11 ci'-IHR 2017 poKy 306os's:13aH1-1!'.1 36i11bw1-1rn cTaTyTH"1H KaniTan AO 300 000 rnc.rpH. Bpaxosyt01.11-1, ll\O Ha CbOrOAHiWHiH AeHb CTaTyTH"1H KaniTa/l oaHKY CK/laAa€ 119 850 rnc.rpH. 36inbWeHHfl CTaHOB"1rnMe 180 150 rnc.rpH., a6o 150%, ll\O e: cyrrrnot0 cyMOIO Allfl 5aHKa i Allfl i:ioro aK4ioHepis. 3arnepA>+<eH1-1!'.1 KepiBH"14TBOM 5aHKY 6t0A>Ker Ha 2016-17 piK He nepeA6a1.1ae: TaKoro cyrre:soro 36inbweHHfl cTaTyTHoro KaniTany Ta A>Kepe11 TaKoro 36i11bweHHR. BiACYTHicTb Ha CbOroAHiwHiH AeHb 1.1iTKo·i iH¢opMa4i"i ll\OAO A>Kepe11 36i11bweHHfl 5aHKOM craryTHOro Kanira11y B TaKOMY o6cmi CBiA'-1"1Tb npo icHyBaHHfl cyTT€BOl HeB"13Ha'-leHOCTi, f!Ka MO>Ke nocraB1-1rn niA 3Ha'-IH"1H cyMHiB 3AaTHicTb 5aHKY BiAnOBiAarn B"1MOraM H5Y ll\OAO CTaTYTHOro KaniTany B p03Mipi 300 000 rnc. rpH. Ha 11 ci1.1Hs:1 2017 poKy. <t>iHaHcosa 3BiTHicTb 5aHKY He po3Kp1-1sae: iH¢opMa4it0 ll\OAO 4boro ¢aKTY.

TOB - 6AO- - niAnpHEMcrno, 1140 creopette ra Ai£ lriAHO 3 3aKOHOAaecreoM YKpalHH, c ""eHOM BOO International Limited, 6pHTaHCbKOro roeap1o1crea 3 e\qnoeiAaJ1bHicno, o6Me>KeHoto rapaHriAMH Horo ~neHiB, a raKo>K BXOAHTb AO CK11a.AY SAO -Mi>t<HapoAHOl Mepe>t<i He3a/1e>t<HHX ¢>ipM.

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He 8HOCRY"1 AOAaTK08HX 3acTepe>KeHb AO 4boro ayA"1TOpCbKOro 8"1CH08KY 30epTa€MO y0ary Ha:

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np1-1MiTKy 30 «Ynpa8JliHHR cpiHaHC08"1M"1 p"13HKaM"1», 8 RKii1 Kepi8H"14TBO EiaHKY p03Kp"1ll0 iHcpOpMa4i10 Ll.IOAO Herarn8HOro HaKon1-1YeHoro cyKynHoro po3p"18Y lliK8iAHOCTi Ha 31.12.2015 TepMiHOM «AO 1 poKy» 8 cyMi (171 868) rnc.rpH. (31.12.2014 - (148 944) rnc.rpH.). TaKa CTPYKTypa cpiHaHco01-1x aKrn0i0 i cpiHaHco01-1x 30608'R3aHb 8 YM08ax HeCTa6illbHOro rpowo0oro p"1HKY MO>Ke nepeWKOA>Karn EiaHKY C80€YaCHO 8"1KOHy8arn C80l 30608'R3aHHR.

np1-1MiTKY 30 «Ynpa8JliHHR cpiHaHC08"1M"1 p"13"1KaM"1», 8 RKii1 Kepi8H"14T80 EiaHKY p03Kp"1ll0 iHcpOpMa4i10 Ll.IOAO HeAOTp"1MaHHR eKOHOMi'lHOro HOpMarn0y H9 «MaKC"1Ma/lbH"1i1 p03Mip KpeA"1THOro p"13"1KY 3a onepa4iRM"1 3 no8'R3aH"1M"1 3 6aHKOM oco6aM"1» . TaK, CTaHOM Ha 31.12.2015 np1-1 MaKC"1MallbHOMY HOpMarn8HOMY 3HaYeHHi 25%, cpaKrnYHe 3Ha'leHHR 28,81 %.

IHwi numaHH.R

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3BiT ll\OAO BHMOr iHWHX 3aKOHOAaBYHX i HOpMaTHBHHX aKTiB

Y BiAnOBiAHOCTi AO BHMor Ha4ioHa11bHoro 6aHKY YKpa'iHH (HaAalli H6Y) 3a pe3y11braTaM11 npoeeAeHH.R ayAHTOpCbK0°i nepeeipKH cpiHaHCOBOl 3BiTHOCTi 6aHKY ayAHTOPH MalOTb BHC/lOBHTH AYMKY CTOCOBHO 3a3Ha'leHo"i 3BiTHOCTi, a TaKO>K HaAaTH 3BiT 3a pe3yllbTaTaMH nepeeipKH.

MeTOIO npoBeAeHH.R ayAHTOpCbK0°i nepeeipKH 6y110 BHCllOBlleHH.R AYMKH ll\OAO TOro, '111 cpiHaHCOBa 3BiTHiCTb nAT «nomaea-6aHK» (Aalli - 6aHK) 3a 2015 piK B ycix cyTT€BHX acneKTax AOCTOBipHO BiA06pa>t<a€ cpiHaHCOBHH CTaH 6aHKY 3fiAH0 3 Mi>KHapOAHHMH CTaHAapTaMH cpiHaHCOBOl 3BiTHOCTi.

IHcpOpMa4i.R, ll\O BHK/laAeHO y 4bOMY 3BiTi, € pe3yllbTaTOM npoBeAeHH.R HaMH npo4eAYP B Me>t<ax ayAHTOpCbKo"i nepeeipKH cpiHaHCOBOl 3BiTHOCTi 6aHKY 3a 2015 piK Ta aHa11i3y iHcpOpMa4il, ll\O OTpHMaHa i3 0611iKOBOl CHCTeMH 6aHKy. 3a3Ha'leHa iHcpOpMa4i.R OTpHMaHa Ha OCHOBi BH6ipKOBOro TeCTyBaHH.R i B o6c.Rrax, He06XiAHHX All.R n11aHyBaHH.R Ta npoBeAeHH.R ayAHTOpCbKHX npo4eAYP BiAnOBiAHO AO BHMOr Mi>t<HapOAHHX CTaHAapTiB ayAHTy.

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KpiM Toro, noTpi6Ho epaxoeysaTH, ll\O KPHTepil 04iHKH HaMH n11TaHb, noB0

.R3aH11x 3 Ai.RllbHicTIO 6aHKy, opraHi3a4i€10 CHCTeMH 6yxramepCbKOro 0611iKy Ta BHyTpiWHbOfO KOHTpOlllO, MO>KYTb BiApi3H.RTHCb BiA Kp11Tepile, ll\O 3acrocoey10TbC.R Ha4ioHallbHHM 6aHKOM YKpai·H11.

nepeniK npoqeayp ma ompuMaHi pe3ynbmamu euKnaaeHi aani:

6aHK 3MiHHB npeACTaB/leHH.R B cpiHaHCOBii1 3BiTHOCTi OKpeMHX cpiHaHCOBHX iHCTpyMeHTiB. 3ycTpi'IHi BHMOrH 3a KpeAHTaMH ra Aeno311raM11 6aHK npeACTaB/l.R€ y cpiHaHcosii1 3BiTHOCTi 3ropHyTo, ll\O np113BOAHTb AO 3MeHweHH.R y cpiHaHCOBii1 3BiTHOCTi TaKHX CTaTei1: «KpeAHTH Ta 3a6oproeaHicTb Klli€HTiB», «KOWTH Klli€HTiB» Ha 51 500 THC. rpH., CTaHOM Ha 31.12.2015 Ta Ha 31.12.2014; «npo4eHTHi AOXOAH», «npo4eHTHi BHTpaTH» Ha 827 THC. rpH. 3a 2015 Ta 3a 2014 pOKH. 6aHK TaKO>K 3AiHCHHB peK11ae11cpiKa4i10 «IHWHX cpiHaHCOBHX 3060B 0.R3aHb» AO CTaTTi «KOWTH Klli€HTiB» B cyMi 14 223 THC. rpH., CTaHOM Ha 31.12.2015 Ta B cyMi 21 478 THC. rpH., CTaHOM Ha 31.12.2014; «IHWHX cpiHaHCOBHX aKTHBiB» AO CTaTTi «KOWTH Klli€HTiB» B cyMi 3 119 THC.rpH., CTaHOM Ha 31.12.2015 Ta B cyMi 4 244 THC. rpH., CTaHOM Ha 31.12.2014. l..li 3ropTaHH.R Ta peK11ae11cpiKa4i.R en1111Hy1111 Ha CTPYKTYPY aKTHBiB Ta narneie 3a CTpoKaMH noraweHH.R, CTPYKTYPY KpeAHTiB Ta 3a6oproeaHocTi Klli€HTiB, KowTiB Klli€HTiB, IHwHx cpiHaHcoe11x aKTHBiB Ta iHw11x cpiHaHcoe1-1x 3o6oe'.R3aHb.

1. AHani3 eianoeiaHocmi po3noainy aKmueie i nacueie 5aHKY 3a cmpoKaMu ao nozaweHH.R y <fJopMi cmamucmu1.1Hoi" 3BimHocmi npo cmpyKmypy aKmueie ma nacueie 3a cmpoKaMu, U(O cKnaaacmbC.R 5aHKOM an.R noaaHH.R ao H5Y CmDHOM HQ 1 cil/H.R poKy, HDCmynHOZO 3Q 3BimHUM (6a3y€mbC.R HQ niacmaei QHQJ1i3y cmamucmu1.1Hoi" ¢opMu N!~631 «3eim npo cmpyKmypy aKmueie ma nacueie 3a cmpoKaMu", 3ameepa>1<eHoi" nocmaHoeo10 npaeniHH.R H5Y eia 19.03.2003 N9124 i 3apeccmpoeaHoi" e MiHicmepcmei 10cmuqii' YKpai"Hu 07.05.2003 3a N935317674).

HaBeAeHi HH>K'le aHalliTH'IHi Ta611114i CK/laAeHi Ha niACTaBi cpopMH CTaTHCTH'IH0°i 3BiTHOCTi N2631 «3BiT npo cTpyKTYPY aKTHBiB Ta nac11eis 3a cTpoKaMH» Ha 31.12.2015 Ta Ha 31.12.2014 3 epaxysaHH.RM on11caHoro BHll\e 3ropTaHH.R Ta peK11ac11cpiKa4il.

3a CTaHOM Ha 31.12.2015

AKTHBH

3o6oe' .R3aHH.R

KaniTa11

HeBiAnOBiAHiCTb

BiA'€MH11i1 rrn (HeBiAnOBiAHicTb) (%AO KaniTa11y)

TepMiH noraweHH.R AO 1 poKy

Bcboro

898 749

(1 008 914)

(110 165)

23%

B TOMY Y11c11i TepMiH noraweHH.R «Ha

BHMOfY»

220 600

(490 252)

(269 652)

57%

(THc.rpH.) TepMiH noraweHH.R noHaA 1

piK

663 398

(56 414)

(470 401)

136 583

PE3IOME: 3a pe3yllbTaTaMl1 ayAHTOpCbKl1X npo4eAYP HaMH 811Fl8/1eHi He8iAn08iAHOCTi y K11ac11¢iKa4ii' aKT118i8 3a cTpoKaM11 noraweHHFI, ~o C8iAY11Tb npo 811Kp11811eHHFI AaH11x 8 cTarncrnYHii1 ¢opMi NQ631 «38iT npo CTPYKTYPY aKT118i8 Ta nac118i8 3a CTpOKaMH», 3a 6paKOM Yacy HaMH He 3Aii1cHeHO npeAMeTHy 8118ipKy AaHHX CTaT11CTl1YH0°i ¢opMl1 NQ631 .

3a AaHl1Ml1 EiaHKY 3a CTaHOM Ha 31.12.2015 EiaHK Mae: 3ara11bHY n0311Tl18HY pi3Hl14IO Mi>K cyMOIO aKTl18i8 Ta nac118i8. Pa3oM 3 rnM cnocTepiralOTbCFI He8iAn08iAHOCTi (Ae¢i411T) Mi>K aKrn8aM11 i nac118aM11 3a cTpoKaM11 noraweHHFI «AO 1 POKY» 8 3ara11bHii1 cyMi (116 403) rnc.rpH. (31.12.2014 - (104 985) rnc.rpH.), 8 TOMy Yl1Clli: «Ha 811Mory» (269 652) rnc.rpH.(31.12.2014 - (204 498) rnc.rpH.).

Ha Haw nOrllflA Kepi8Hl14T8Y EiaHKY ClliA p03rl1FIHYTl1 n11TaHHFI ~OAO p03Mi~eHHFI aKTl18i8 TepMiHOM «AO 1 poKy.. Allfl cKopoYeHHFI icHylOYoro Ae¢i411Ty. ICHYIOYa CTPYKTypa aKrn8i8 i narn8i8 MO>Ke 3a8a>Karn EiaHKY C80e:YacHo 811KOHy8arn 30608' H3aHHFI.

3a CTaHOM Ha 31.12.2014 (Allfl cni8CTa811eHHF1)

TepMiH noraweHHFI AO 1 poKy

AKTl1811

30608' H3aHHFI

KaniTa11

He8iAno8iAHicTb

BiA'e:MH11i1 rrn (He8iAn08iAHicTb) (% AO KaniTa11y)

Bcboro

741 172

(837 669)

(96 497)

32%

B TOMY Y11c11i TepMiH noraweHHH «Ha

811Mory»

204 699

(409 197)

(204 498)

69%

(rnc.rpH.)

TepMiH noraweHHFI noHaA 1 piK

520 190

(138 292)

(297 605)

84 293

CTaHOM Ha 31.12.2015 T~ Ha 31.12.2014 poKi8 EiaHK Mae: HacTynHi noKa3Hl1Kl1 HOpMaTl18i8 11iK8iAHOCTi:

HopMaT11811 11iK8iAHOCTi HopMaT118He 3HaYeHHFI

HopMaTl18 M11TTE:80l 11iK8iAHOCTi He MeHwe 20% (H4)

HopMarn8 noTOYHoi" 11iK8iAHOCTi He MeHwe 40% (H5)

HopMaT118 KOpOTKOCTpOK080°i He MeHwe 60% 11iK8iAHOCTi (H6)

¢aKTl1YHe3HaYeHHFI Ha 31.12.2015

106,42%

89,36%

87, 11%

¢aKTl1YHe 3HaYeHHFI Ha 31.12.2014

57,40%

88,61%

82,07%

3a AaH11M11 EiaHKy, ~o HaM HaAaHo, 3a cTaHoM Ha KiHe4b AHFI 31.12.2015 poKy noKa3Hl1Kl1 11iK8iAHOCTi 8iAn08iAa1111 HOpMaTl18Hl1M 3HaYeHHFIM, 8CTaH0811eHl1M 811MOraMl1 IHCTpyK4ii' npo nopHAOK pery11108aHHFI AiflllbHOCTi 6aHKi8 8 YKpa"iHi (3aT8epA>KeHO nocTaH080IO npa811iHHFI Ha4ioHa/1bHOro 6aHKY YKpa"iHH 8iA 28 cepnHH 2001 poKy NQ368). M11 04iH111111 8n11118 Ha AaHi HOpMarn811 3roprnHHF1 aKTH8i8 i narn8i8 Ta Kop11ry8aHHF1 cf>iHaHC0811X iHCTpyMeHTi8, npo FIKi i1AeTbCFI 811~e. Ha Hawy AYMKY 4e He npl1380A11Tb AO nopyweHHFI "ix HOpMaTl18Hl1X 3HaYeHb. 3a 6paKOM Yacy HaMH He 3Aii1CHI08a8CFI AeTa11i308aH11i1 nepepaxyHOK HOpMaTl18i8 11iK8iAHOCTi niCllfl KOp11ry8aHb.

2. AHOfli3 .RKOCmi ynpOBJliHH.R OKmUBOMU ma nacuBOMU

CTpyKTYPY Ai10Y0°i 8 EiaHKY Cl1CTeMy ynpa811iHHFI p11311KaMl1 MO>KHa on11carn TaKl1M Yl1HOM:

Allfl 811KOHaHHFI 811MOr CT .44 3aKOHY YKpa"iHH «npo 6aHKl1 i 6aHKi8CbKY AiflllbHicTb» 8 EiaHKY CT80peHo nocTii1Ho AilOYi niAP03Ai1111 3 n11TaHb aHa11i3y Ta ynpa811iHHF1 p11311KaM11 - CeKrop KpeAHTHHX p11311Ki8;

y 8iAn08iAHOCTi AO 811MOr CT.44 3aKOHY YKpai"HH «npo 6aHKl1 i 6aHKi8CbKY AiflllbHicTb» 8 EiaHKY CTBOpeHO nocTii1Ho Ai10Y11i1 KoMiTeT no ynpa811iHH10 aKT118aM11 Ta nac118aM11.

EiillbW AeTa/lbHO n11TaHHFI ynpa811iHHF1 p11311KaM11 Kepi8Hl14TBOM EiaHKY po3Kp11ro 8 np11MiT4i 30 (( Ynpa811iHHF1 ¢iHaHC0811Ml1 p11311KaMl1».

PE3IOME: no6yAOBa ynpaeniHHR aKrnBaMH Ta narneaMH e4i110My BiAnOBiAae: BHMoraM 3aKOHOAaecrea YKpa'iHH Ta 3AaTHa 3a6e3neYHTH BHKOHaHHR 6aHKOM eKOHOMiYHHX HOpMarneie H6Y, a11e RKicTb ynpaeniHHR aKrnBaMH i nacHBaMH 6aHKY noTpe6ye: BAOCKOHalleHHR.

3. AocmamHicmb pe3epeie ma Kanimany 5aHKy, RKa BU3Ha4a€mbrn Ha niacmaei aHani3y RKocmi aKmueie 5aHKy, a maKo>K onepm~iU 3 iHcauaepaMulnoe'R3aHuMu oco6aMu eianoeiaHo ao euMoz HOpMamueHo­npaeoeux aKmie H5Y, y moMy 1.1ucni 3 numaHb pezyn/OBOHHR aiRflbHocmi 6aHKiB ma 04iHKU pu3uKiB U(oao c/JOpMyBOHHR ma BUKOpucmaHHR pe3epBiB anR eiawKoayeaHHR MO>KflUBUX Bmpam 30 OKmUBHUMU 6aHKiBCbKUMU onepa4iRMU.

3. 1 . AHalli3 RKOCTi KpeAHTHOro nopT¢e11R

<l>iHaHCOBa iHcf>opMa4iR ~OAO KPeAHTHOro nopTcf>e/lR Ha 31. 12. 2015 p03KPHTa KepiBH"14TBOM 6aHKY B noRCHIOBa/lbHiH np1-1MiT4i 8 «KpeAHTH Ta 3a6oproeaHicTb KlliE:HTiB» B cyMi 623 962 rnc.rpH. (31.12.2014 -823 294 rnc.rpH.). n1-1roMa eara He3a6e3neYeH1-1x KpeAHTiB a nopTcf>e11i 6aHKY 3a cTaHoM Ha 31.12.2015 - 3,34% (3a CTaHOM Ha 31.12.2014 - 7,94%).

B cf>iHaHCOBiH 3BiTHOCTi 3a CTaHOM Ha 31.12.2015 6aHK p03Kp"18 iHcf>opMa4it0 ~OAO pe3epey niA 3He4iHeHHR KpeAHTiB a cyMi 75 690 rnc.rpH. (31.12.2014 - 82 351 rnc.rpH.). CTaBKa pe3epsyeaHHR no KpeAHTHOMY nopTcf>e11t0 3a cTaHoM Ha 31.12.2015 - 10,82% (31.12.2014 - 9,09%).

3a AaHHMH cTarncrnYHo'i cf>opMH 3BiTHOCTi 604 «3BiT npo cf>opMyeaHHR pe3epeie AllR BiAWKOAYBaHHR MO>K/1"18"1X BTpaT 3a KpeAHTH"1M"1 onepa4iRM"1» Ta 3a pe3yllbTaTaMH ayAHTY RKicTb Kpe,£\HTHOro nopTcf>ellR npeACTaeneHa HaCTynHHM YHHOM:

31.12.2015 3a pe3yllbTaTaMH ay,£\HTY

3a AaHHMH 6aHKY (e¢eKT 3ropraHHR spaxosaHo)

KaTeropiR

1 (KpeAHTHHH p1-13HK MiHiMallbHHH)

2 (KpeAHTHHH p"13"1K noMipHHH)

3 (KpeAHTHHH p"13"1K 3HaYHHH)

4 (BHCOKHH KpeAHTHHH p"13"1K)

5 (pea11i30BaHHH KpeAHTHHH p"13"1K)

Ycboro

HerarnBHO-K11arncf>iK0BaHi

rnc.rpH.

187 474

352 058

134 868

6 485

70 669

751 555 77154

% rnc.rpH. %

25% 187 474 27%

47% 231152 33%

18% 204 274 29%

1% 6 485 1%

9% 70 669 10%

100% 700 055 100% 10% 77154 11%

PE3IOME: 3a pe3y11bTaTaM1-1 ayAHTY n1-1roMa eara HerarneHo K11ac1-1cf>iK0BaH1-1x aKrneie Mae: 6yrn 36i11bweHa 3 10% AO 11 %. 36illbWeHHR e: HecyTTE:BHM. <l>opMyBaHHR 6aHKOM pe3epeie niA KpeAHTHi pH3"1K"1 B ycix cyTTE:BHX acneKTax BiAnOBiAaE: BHMOraM «nono>KeHHR npo nopRaoK c/JOPMYBOHHR ma BUKOpucmaHHR 6aHKQMU YKpai'HU pe3epBiB anR eiawKoayBOHHR MO>KflUBUX Bmpam 30 OKmUBHUMU 60HKiBCbKUMU onepm.~iRMU», 3ameepa>1<eHozo nocmaHOBOIO npaeniHHR Ha4ioHOflbHozo 6aHKY YKpaiflu eia 25.01.2012p. N!!23.

3.2 AHa11i3 CTPYKTyp1-1 ra RKOCTi nopTcf>em1 4iHHHX nanepis

6aHK He 3AiHCHIOBaB BKllaAeHb B TOproei 4iHHi nanepH. BKllaAeHHR B iHBecrn4i'i B aco4iHOBaHi Ta AOYipHi KOMnaHfi BiACYTHi.

3a CTaHOM Ha 31.12.2015 6aHKOM p03Kp"1TO cf>iHaHCOBy iHcf>opMa4it0 ~OAO BKllaAeHb:

a 4iHHi nanep1-1 a nopTcf>e11i Ha npoAa>K a cyMi 5 000 rnc.rpH. (31.12.2014 - 28 187 rnc.rpH.) IHcf>opMa4iR ~OAO o6rnry pe3epey niA 3He4iHeHHR 4iHH"1X nanepie Ha npo,£\a>K p03KPHTa B cyMi 16 482 rnc.rpH. (31 .12.2014 - 3 919 rnc.rpH.), (AHB. np1-1MiTKa 9);

a 4iHHi nanep1-1 a nopTcf>e11i AO noraweHHR a cyMi 371 993 rnc.rpH. (31.12.2014 - 80 028 rnc.rpH.) IHcf>opMa4iR ~OAO o6cRry niA 3He4iHeHHR 4iHHHx nanepiB AO noraweHHR po3KpHTa B cyMi 0 rnc.rpH. (31.12.2014 - 0 rnc.rpH. ), (AHB. np1-1MiTKa 10)

PE3IOME: Po3KpHTa KepiBHH4TBOM 6aHKY B piYHiH cf>iHaHcoeiH 3BiTHOCTi 3a 2015 piK iHcf>opMa4iR e: aAeKearnot0 ,l\llR AiRllbHOCTi 6aHKY Ta AOCTOBipHO BiA06pa>t<ae: CTPYKTYPY nopTcf>ellR 4iHH"1X nanepie.

<l>opMyBaHHR 6aHKOM pe3epeie 3a 4iHH"1M"1 nanepaMH BiAnOBiAaE: B ycix CYTTE:BHX acneKTaX BHMoraM «nono>KeHHR npo nopRaoK c/JOPMYBOHHR ma BUKOpucmaHHR 6aHKQMU YKpai'HU pe3epeie anR eiawKoayeaHHR

MO>KJIUBUX empam 3Q aKmUBHUMU 6aHKiBCbKUMU onepaL(iRMU», 3ameepa>KeH020 nocmaHOBOIO npaBJliHHR Ha4ioHOJ1bH020 6aHKY YKpai'Hu eia 25.01.2012p. N!!23.

3.3. AHa11i3 CTPYKTYPH i RKOCTi Ae6iTopcKoi' 3a6oprosaHOCTi

ct>iHaHcosy iHcpopMa4iio ll.IOAO Ae6iropCbKOi' 3a6oprosaHOCTi KepiBHH4TBO 6aHKY po3Kp1-1110 (3 spaxysaHHRM 3ropTaHb Ta Kop1-1rysaHb):

y nORCHtoBallbHiH npHMiT4i 12 «IHWi cpiHaHCOBi aKTHBH» (Ae6iTOpCbKa 3a6oprosaHicTb 3a cpiHaHCOBHM Jli3HHrOM (opeHAOIO), Ae6iropcKa 3a6oprosaHicTb 3a onepa4iRMH 3 iH03eMHOIO BalltoTOIO, rpowosi KOWTH 3 o6Me>KeHHM npaBOM BHKOpHCTaHHR, iHWi cpiHaHCOBi aKTHBH) 3a CTaHOM Ha 31.12.2015 B cyMi 1190 rnc.rpH. (31.12.2014- 1 527 rnc.rpH.);

y nORCHtoBaJlbHiH npHMiT4i 13 «IHWi aKTHBH» (Ae6iTOpCbKa 3a6oprosaHiCTb 3 npHA6aHHR aKTHBiB, nepeAOnJlaTa 3a noc11yrn, AOporo4iHHi MeTaJlH, MaHHO, ll.10 nepew110 y BllaCTHiCTb 6aHKY RK 3aCTaBOAep>t<aTellR, iHwi aKTHBH) 3a CTaHOM Ha 31.12.2015 B cyMi 38 802 rnc.rpH. (31.12.2014 -40 971 rnc.rpH. ).

y pe3yJlbTaTi npoBeAeHHR npo4eAYP HaMH He 6y110 BCTaHOBJleHO cpaKTiB, RKi 6 CBiA4HJlH npo nopyweHHR BHMOr 4HHHHX HOpMaTHBHO-npaBOBHX aKTiB Ha4ioHaJlbHOro 6aHKY YKpa'iHH CTOCOBHO RKOCTi Ta BiAnOBiAHOCTi npeACTas11eHHR iHcpopMa4i'i ll.IOAO Ae6iTopcbKo·i 3a6oprosaHOCTi.

PE3IOME: Po3KpHTa KepiBHH4TBOM 6aHKY s pi4Hii:1 cpiHaHcosii:i 3BirnocTi 3a 2015 piK iHcpopMa4iR aAeKsarno BiAo6pa>t<ae: cTaH Ae6iropCbKo·i 3a6oprosaHHOCTi. Ae6iTopcbKa 3a6oprosaHicTb He noTpe6ye: AOAaTKosoro cpopMysaHHR pe3epsy.

ct>opMyBaHHR 6aHKOM pe3epsiB 3a Ae6iTopCbKOIO 3a6oprosaHicTto BiAnOBiAaE: B ycix cyTTE:BHX acneKTax BHMoraM .. nono>KeHHR npo nop11aoK cfJopMyeaHHR ma euKopucmaHHR 6aHKaMu YKpai'Hu pe3epeie an11 eiawKoayeaHHR MO>KJIUBUX empam 3Q aKmUBHUMU 6aHKiBCbKUMU onepaL(iRMU», 3ameepa>KeH020 nocmaHoeo10 npaeniHHR Ha4ioHaJ1bH020 6aHKY YKpai'Hu eia 25.01.2012p. N!!23.

3.4. AHalli3 AOCTaTHOCTi pe3epsis Ta KaniTa11y 6aHKy, B TOMY 4HCJli ll.\OAO BiAnOBiAHOCTi cpopMyBaHHR KaniTa11y 6aHKy, cpOHAiB, pe3epBiB BHMOraM HOpMarnBHO-npaBOBHX aKTiB Ha4ioHallbHOrO 6aHKY

3a 6paKoM 4acy MH He 3AiHCHtosa111-1 po3paxyHoK sn111-1sy ecpeKTY Kop1-1rysaHHR, npo RKe HAeTbCR s1-1111e (naparpacp 1 ), Ha HopMarnsH KaniTa11y.

IHcj:>OpMa4iR ll.\OAO BHKOHaHHR 6aHKOM HOpMarnsis KaniTa11y (3a AaHHMH 6aHKY)

HopMarnsH Kanira11y

MiHiMaJlbHHH po3Mip pery11RrnBHoro Kanira11y (H1)

HopMarnsHe 3Ha4eHHR

HopMarns AOCTaTHOCTi (aAeKBaTHOCTi) He MeHwe 10% pery11RTHBHoro KaniTa11y (H2)

ct>aKTH4He 3Ha4eHHR Ha 31.12.2015

319 790

27,30%

ct>aKTH4He 3Ha4eHHR Ha 31.12.2014

288 419

24,45%

IHcj:>opMa4iR ll.IOAO po3Mipy Ta CTPYKTYPH pery11RrnBHoro KaniTa11y KepisH1-14rno 6aHKY po3Kp1-1110 s np1-1MiT4i 31 «Ynpas11iHHR KaniTa110M». CTaHoM Ha 31 rpyAHR 2015 poKy po3Mip pery11RrnBHoro KaniTa11y KepiBHH4TBOM 6aHKY p03KPHTO B cyMi 319 790 rnc.rpH. (31.12.2014 - 288 419 rnc.rpH.) i, He 6epy4H AO yearn HeAOTPHMaHHR 6aHKOM HOpMarnsy H9 «HOpMarns MaKCHMallbHOro p03Mipy KpeAHTHOro pH3HKY 3a onepa4iRMH 3 nos'R3aHHMH 3 6aHKOM oco6aMH», npo 1110 HAeTbCR Aa11i, Ta 3a BHKJll04eHHRM o6Me>t<eHHR, s1-1c11os11eHoro HaMH y ayAHTOpCbKOMY BHCHOBKY (3BiTi) He3aJle>KHOro ayAHTOpa BiA 09.02.2016, p03Mip peryllRTHBHOro KaniTally HQ Cb02oaHiWHiiJ aeHb BiAnOBiAaE: BHMOraM H6Y AllR npoBeAeHHR onepa4ii:1, ll.10 HaBeAeHi y 11i4eH3i'i Ha npaso 3AiHCHeHHR 6aHKOM 6aHKiBCbKHX onepa4ii:1.

IHcj:>OpMa4iR ll.\OAO pyxy 3ara11bHHX pe3epsis Ta cpOHAiB 6aHKY p03KpHTa B 3BiTi npo 3MiHH y BJlaCHOMY KaniTaJli (3BiT npo BJlaCHHH KaniTall) Ta B noRCHtoBaJlbHiH npHMiT4i 20 «Pe3epBH nepeo4iHKH (KOMnOHeHrn iHworo cyKynHoro AOXOAY)». Pe3epBHHH cpoHA cpopMye:TbCR 6aHKOM y BiAnoBiAHOCTi AO CTaTyTy Ae BKa3aHo, 1110 TaKHH cpOHA CTBOptoE:TbCR 6aHKOM y p03Mipi 25% p03Mipy Kanira11y Ta p03Mip 111opi4HHX BiApaxysaHb AO pe3epsHoro cj:>OHAY Mae: 6yrn He MeHwe 5% BiA np1-16yTKY 6aHKY 3a piK.

PE3IOME: np1-1H4HnH cpopMyBaHHR pe3epBiB BiAnOBiAaE: HOpMaTHBHHM BHMOraM H6Y.

3 Orll.RAY Ha ni,£\BHll.leHH.R BHMOr AO CTaTyTHOro KaniTa11y 3 6oKy H5Y, ll.10 BHK/la,£\eHi B nocTaHOBi npas11iHH.R N258 Bi,£\ 04 /llOTOro 2016 (( npo 36illbWeHH.R KaniTa11y 6aHKiB YKpai'HH» KepiBHH4TBY 5aHKY Heo6Xi,£\HO BH3Ha'IHTHC.R 3 W/l.RXaMH ni,£\BHll.leHH.R Kanira11i3a4il 5aHKY.

4. AaeKeamHicmb cucmeMu ynpaeJ1iHHR pu3uKaMu 5aHKY

HaMH 6y110 npoBeAeHo TecTysaHH.R 3 MeTOIO nepesipKH npaBHllbHOCTi 04iHKH 5aHKOM pH3HKiB 6aHKiBCbKHX onepa4ii'.1, cpopMyBaHH.R pe3epsis ra po3KpHTT.R onepa4ii'.1 3 iHcai'.1,£\epaM11/nos'.R3aHHMH oco6aMH 5aHKy.

3a CTaHOM Ha 31.12.2015 Ta Ha 31.12.2014, 3a BHK/llO'leHH.RM HOpMarnsy H9, B CBOJH Ai.RllbHOCTi 5aHK ,£\OTpHMyBaBC.R eKOHOMi'IHHX HOpMarnBiB, a caMe:

HopMarns11 Kpe,£\HTHoro pH3HKY

HopMarns MaKCHMallbHoro po3Mipy Kpe,£\HTHoro pH3HKY Ha 0,£\HOro KOHTpareHTa (H7)

HopMarns se1111K11x Kpe,£\HTHHX pH3HKiB (HS)

HopMarnsHe 3Ha'leHH.R

He 6i11bwe 25%

He 6i11bwe 8 Kparnoro p03Mipy pery11.RrnBHoro KaniTa11y

HopMarnB MaKCHMallbHOro p03Mipy Kpe,£\HTHOro He 6illbWe 25% pH3HKY 3a onepa4i.RMH 3 noB'.R3aHHMH 3 6aHKOM 0C06aMH (H9) (4ei:1 HOpMaTHB nopyweHO)

<l>aKTH'!He 3Ha'!eHH.R Ha 31.12.2015

18,53%

77,34%

28,81% (nopyweHo)

<l>aKTH'!He 3Ha'leHH.R Ha 31.12.2014

19,75%

183, 12%

PE3IOME: C11cTeMa 04iH10BaHH.R Ta ynpas11iHH.R pH3HKaMH a 5aHKY 3a6e3ne'ly€ noTO'IHHH KOHTpo11b 3a ,£\OTpHMaHH.RM HOpMarnBiB BCTaHOB/leHHX ,l\11.R 5aHKiB 3a BHK/llO'leHH.RM HOpMarnsy H9 «HOpMarns MaKCHMa/lbHoro po3Mipy Kpe.£\HTHoro pH3HKY 3a onepa4i.RMH 3 nos'.R3aHHMH 3 6aHKOM oco6aMH». Bpaxosy10'IH CKllaAHY eKOHOMi'IHY iHcpopMa4i10 B YKpa"iHi CHCTeMa noTpe6y€ 8,£\0CKOHa/leHH.R B '!aCrnHi nporH03HOl iHcpopMa4il W/l.RXOM npoBe,£\eHH.R pery11.RpHoro CTpec-TeCTyBaHH.R Ta 04iHKH MO>K/lHBHX HerarnBHHX c4eHapilB p03BHTKY 6aHKiBCbKOro pH3HKY.

5. AHafli3 aaeKeamHocmi 6yx2aJ1mepCbKOZO 06J1iKy.

PE3IOME: KepiBHHLITBY 5aHKY He06Xi,£\HO nOCH/lHTH KOHTpOllb 3a CK/la,£\aHH.RM cpiHaHCOBOl 3BiTHOCTi.

6. AHafli3 npo~eayp eHympiwHbozo ayaumy ma opzaHiJa~iR eHympiwHbozo ayaumy.

Y BiAnosiAHOcTi AO 3aKoHy YKpai'H11 "npo 6aHKH Ta 6aHKiBCbKY Ai.R11bHiCTb» Ta no11o>KeHH.R .. npo opraHi3a4i10 BHyTpiWHbOrO ay,£\HTY B KOMep4iHHHX 6aHKaX YKpa"iHH», .RKe 3aTBep,£\>t<eHO nocTaHOBOIO npaBlliHH.R Ha4ioHa11bHOro 6aHKY YKpai'HH N2 114 BiA 20 6epe3H.R 1998 poKy ra no110>1<eHH.R "npo c11y>1<6y BHyTpiwHboro ay,£\HTY nAT «nomasa-6aHK», ll.10 6y110 3aTBep,£\>KeHO Harll.R,£\OBOIO Pa,£\OIO 5aHKY 24 KBiTH.R 2012 POKY B 5aHKY CTBOpeHO Ta cpyHK4ioHy€ BiAAill BHyTpiWHbOro ay,£\HTy:

3a,£\a'laMH BiAAilly BHyTpiWHbOro ay,£\HTY 5aHKY BH3Ha'!eHo:

• cnpH.RHH.R a,£\eKBaTHOCTi CHCTeMH BHyTpiWHbOro KOHTpOlllO 5aHKy;

• 3,£\iHCHeHH.R Heynepe,£\>KeHOl Ta o6'€KTHBHOl 04iHKH 6yxramepCbKOl, onepa4iHHOl, a,£\MiHicTparnBHOl CHCTeM i npo4e,£\yp KOHTPOlllO B 5aHKy;

• 04iHKa Ta aHalli3 BHKOHaHH.R noca,£\OBHMH oco6aMH i Bi,£\nOBi,£\a/lbHHMH npa4iBHHKaMH 5aHKY AilO'IOro 3aKOHOAaBCTBa YKpa·iHH, HOpMarnsHo·npasos11x aKTiB Ha4ioHa11bHoro 6aHKY YKpa·iHH, cTaTyTy 5aHKy, BHyrpiwHiX HOpMarnBHHX ,£\OKyMeHTiB 5aHKY ll.10.£\0 npoBe,£\eHH.R onepa4ii'.1 B o6c.Rrax Ha,£\aHOl Ha4ioHallbHHM 6aHKOM YKpai'HH 6aHKiBCbKoi' 11i4eH3ii' Ta nHCbMosoro .£\03Bo11y Ha 3,£\ii:iCHeHH.R oKpeMHX 6aHKiBCbKHX onepa4ii'.1;

• cnpH.RHH.R opraHi3a4il BeAeHH.R 6yxramepcbKOro 0611iKy;

• snpoBa,£\>KeHH.R ecpeKTHBHo·i, ,£\OCTOBipH0°i Ta nOBHOl iHcpopMa4iHH0°i CHCTeMH ynpas11iHH.R ,£\11.R

CBO€'laCHOro BH.RBlleHH.R Ta ycyHeHH.R He,£\OlliKiB i nopyweHb y 3,£\iHCHeHHi 6aHKiBCbKHX onepa4ii:1;

• CBO€'laCHe BH.RB/leHH.R nopyweHb Ta He,£\OlliKiB B Ai.RllbHOCTi CTPYKTYPHHX ni,£\p03,£\illiB 5aHKY, onpa410BaHH.R onrnMa/lbHHX piweHb ll.10.£\0 i"x 11iKBi,£\a4il Ta ycyHeHH.R npH'IHH BHHHKHeHH.R 4HX He,£\OlliKiB B npo4eci Ai.RllbHOCTi 5aHKy;

• p03ClliAYBaHHR B Me>Kax ceo"ix noBHOBa>KeHb BYl-1HeHl-1X i 3ano6iraHHR Mai::i6yTHiM nopyweHHRM y Cl-1CTeMi BHyTpiWHbOrO KOHTPOlllO, a TaKO>K nonepe,l\>KeHHR a6o MiHiMi3a4iR 6YAb·RKl-1X pl-13"1KiB;

• e1-1Re11eHHR ccpep noTeH4iHH1-1x 361-1TKiB AllR EiaHKY, cnp1-1Rrn1-1e1-1x yMoB AllR 311oe>K1-1BaHb i He3aKOHHoro np1-1CBOE:HHR KOWTiB EiaHKy;

• nepeeipKl-1 BHKOHaHHR e1-1Mor 3 ecpeKrnBHoro ynpae11iHHR p1-131-1KaM1-1 6aHKiBCbKo·i AiRllbHOCTi;

• Ha11aroA>KeHHR i niATPHMaHHR B3ae:MOAfi i3 30BHiwHiMl-1 ayA1-1TOpaM1-1, Aep>KaBHHMH opraHaM1-1 KOHTpo1110 Ta c11y>K6oto 6aHKiBCbKOro HarnRAY Ha4ioHa11bHoro 6aHKY YKpa·iH1-1;

• HaAaHHR npae11iHH10 EiaHKY Ta KepieH1-1KaM CTPYKTYPHHX niAP03Ai11ie, 11.10 nepeeipRtoTbCR, e1-1cHOBKiB npo pe3y11bTarn npoBeAeHo·i ayA1-1TOpCbKO'i nepeeipKl-1 i npono31-14ii::i ll.IOAO no11inweHHR AitoYo·i B EiaHKY CHCTeMH BHyTpiWHbOro KOHTpOlllO.

Cl>yHK4iRMH BiAAi11y BHyTpiWHboro ayAHTy:

• HarllRA 3a noTOYHOIO AiRllbHiCTIO EiaHKy;

• KOHTpOllb 3a AOTpl-1MaHHR 3aKOHiB, HOpMaTHBHO-npaBOBl-1X aKTiB Ha4ioHa/lbHOro 6aHKY YKpa'iHl-1 Ta piweHb opraHiB ynpae11iHHR EiaHKy;

• nepeeipKa pe3y11bTaTiB noTOYHo·i AiRllbHOCTi EiaHKy;

• aHa11i3 iHcpopMa4fi Ta BiAOMOCTeH npo AiRllbHicTb EiaHKy, npocpeciHHo·i AiRllbHOCTi npa4iBHl-1KiB EiaHKy, BHnaAKiB nepee1-111.1eHHR noBHOBa>KeHb nocaAOBHMH oco6aMH EiaHKy;

• HaAaHHR HarllRAOBiH paAi BHCHOBKiB Ta npon03H4iH 3a pe3yllbTaTaMl-1 nepeeipoK;

• 3MeHweHHR p1-13HKiB np1-1 npoBeAeHHi onepa4ii::i CTPYKTYPHHMl-1 niAP03AillaMH EiaHKy,

• enpoBaA>KeHHR pa4ioHallbHOro Ta ecpeKrnBHOro Bl-1KOpl-1CTaHHR pecypciB EiaHKy;

• HaAaHHR peKOMeH,l\a4iH CTPYKTYPHHM niAP03AillaM EiaHKY y npo4eci n11aHyBaHHR, Ha CTaAfi po3po611eHHR i BnpoBaA>KeHHR HOBl-1X npOAYKTiB i npo4ecie;

• npoBeAeHHR ayAHTY onepa4ii::i, RKi Bl-1KOHYIOTbCR CTPYKTypH1-1Ml-1 niAP03AillaMH EiaHKy 3 MeTOIO aHalli3y i 04iHKl-1 BHyTpiWHbOro KOHTpOlllO, npo4eAYP EiaHKy, ll.10 CTOCYIOTbCR aAeKBaTHOCTi, BiAnOBiAHOCTi, ecpeKrnBHOCTi Ta TOYHOCTi 6yxramepCbKl-1X AaHHX i 36epe>KeHHR aKrnBiB EiaHKy;

• nepeeipKa BHyTpiwHix AOKyMeHTiB EiaHKy, pernaMeHTY10Y1-1x npoBeAeHHR onepa4ii::i, AiRllbHicTb CTPYKTYPHl-1X niAP03AilliB, iHWl-1X AOKyMeHTiB;

• nepeeipKa CHCTeM o6po6Kl-1 Ta nepe,l\aBaHHR cpiHaHCOBOl iHcpopMa4fi, y TOMY YHClli e11eKTpOHHHX iHcpopMa4iHHl-1X CHCTeM Ta e11eKTpOHHl-1X 6aHKiBCbKHX noc11yr;

• KOOPAHHa4iR ceoe:'i AiRllbHOCTi 3 AiRMl-1 He3alle>KHHX ayAHTOpCbKHX cpipM np1-1 npoBeAeHHi 30BHiWHboro ayAHTY EiaHKY 3 MeTOIO 3a6e3neYeHHR onrnMa/lbHHX YMOB, 3a RKHX ayAHTOpCbKi cpipMl-1 MO>KYTb 3 AOBipoto noK11acrncR Ha BHCHOBKl-1 BiAAi11y BHyTpiwHbOro ayAHTY AllR yHHKHeHHR AY61ltoBaHHR 3yrn11b.

BiAAill BHyTpiWHboro ayAHTY niAnOPRAKOBYHbCR 6e3nocepeAHbO HarnRAOBiH PaAi EiaHKy.

BiAAill BHyTpiWHboro ayAHTY npoBOA"1Tb nepeeipKl-1 HanpRMKiB AiRllbHOCTi EiaHKy, a TaKO>K ni,D,p03AilliB EiaHKY y BiAnOBiAHOCTi AO n11aHy npoBeAeHHR nepeeipoK, RKl-1H 3aTBepA>KY€TbCR Har llRAOBOIO PaAOIO EiaHKY. BiAAill BHyTpiWHbOrO ay,l\HTY CK/la,l\aE: 3Birn 3a pe3yllbTaTaMl-1 nepeeipKH Ta no,l\aE: 3Birn Ha p03rllRA npaBlliHHR EiaHKY Ta Har llRAOBOl PaAl-1 EiaHKY.

PE3IOME: C11y>K6i BHyTpiWHbOro ayAHTY He06XiAHO 3an11aHyBarn Ta npoeecrn nepeeipKy TaKHX HanpRMiB:

• CTaH BHyTpiWHbOro KOHTpOlllO 3a CKllaAaHHRM cpiHaHCOBOl 3BiTHOCTi;

• CTaH BH3HaYeHHR KaTeropfi RKOCTi KPeAHTHHX onepa4ii::i Ta AOCTOBipHiCTb cpopMl-1 604 CTarncrnYH0°i 3BiTHOCTi «3BiT npo cpopMyBaHHR pe3epey AllR BiAWKOAYBaHHR MO>K/lHBHX BTpaT 3a Kpe,l\HTHl-1Ml-1 onepa4iRMl-1»;

• CTaH BHyTpiWHbOro KOHTPOlllO 3a Bl-13HaYeHHRM noB'R3aHl-1X 3 EiaHKOM oci6, npoBeAeHHRM aKrnBHl-1X onepa4ii::i 3 noBR3aHHMH 3 EiaHKOM oco6aM1-1, AOTp1-1MaHHR HOpMarney H9 «HopMarne MaKrnMallbHOro cyKynHoro p03Mipy Kpe,l\"1TiBKpe,l\"1THOro p1-131-1KY 3a onepa4iRMl-1 3 noB'R3aHl-1Ml-1 3 6aHKOM oco6aM1-1»;

• CTaH BHYTPiWHbOro KOHTpOlllO 3a CKllaAaHHRM 631 cpopMl-1 «3BiT npo CTPYKTYPY aKrnBiB Ta narnBiB 3a cTpoKaMl-1»,

7. AHOJ1i3 3axoaie KOHmpo1110 6aHKY

niA yac BHKOHaHHfl ayAHTOpCbKHX npm-1eAYP HaMH 6yllo p03rJlflHYTO - y Me>t<ax, He06XiAHHX Aflfl B"13HaYeHHfl xapaKTepy, nOClliAOBHOCTi Ta o6rnry ayAHTOpCbKHX npo4eAYP - 3aXOAH BHyTpiWHbOro KOHTpOlllO 6aHKY Ta npo4eAYPH BHyTpiWHbOro ayAHTy.

KepiBH"14TBO 6aHKY Hece BiAnOBiAallbHiCTb 3a opraHi3a4i10 Ta cpyHK4ioHyBaHHfl CHCTeMH BHyTpiWHbOro KOHTPOlllO, CTaH flKOi' 6yllo p03rJlflHYTO HaMH npH nllaHyBaHHi Ta npoBeAeHHi ayAHTOpCbKOi' nepeeipKH cpiHaHcoeo'i 3BiTHOCTi 6aHKY 3a 2015 piK.

3acTOCOBaHi HaMH npo4eAYPH He MallH 3a MeTy npoBeAeHHfl noeHo'i Ta eceoxonlllOIOYOl nepeeipKH CHCTeMH BHyTpiWHbOro KOHTpOlllO 6aHKY 3 4illlll0 B"13HaYeHHfl ecix MO>t<JlHBHX HeAOfliKiB.

np1-1 aHalli3i 3aXOAiB KOHTpOlllO 6aHKY Ta 3arallbHOl flKOCTi ynpaBlliHHfl 6aHKOM HaMH 6yllO p03rJlflHYTO aAeKBaTHiCTb CTPYKTYPH ynpaelliHHfl BHAaM Ta o6rnraM onepa4ii:1 6aHKY (yYaCTb opraHiB ynpaelliHHfl y npHHHflTTi piweHb, po3nOAifli 060B 0fl3KiB Mi>t< KepiBHHKaMH, HaflBHiCTb nOllO>KeHb npo CTPYKTypHi niAP03Aifl"1 Ta nocaAOBHX iHCTpyK4ii:1, f!K 3aXOAiB KOHTpOlllO KepiBH"14TBa 3a AiflllbHiCTIO 6aHKy).

YnpaeJliHHfl 6aHKOM 3AiHCHIOE:TbCfl:

- 3arallbHHMH 36opaMH AK4i0Hepie, - Har llflAOBOIO PaAOIO 6aHKY Ta - npaBJliHHflM 6aHKy.

AHalli3 npoTOKOlliB 3aciAaHb 3arallbHHX 36opie AK4i0Hepie Ta HarnflAOBo'i PaAH 6aHKY A03BOllflE: 3a3HaYHrn, ~o 4i opraHH ynpaelliHHfl 3AiHCHIOIOTb He TillbKH CTpaTeriYHe ynpaBlliHHfl 6aHKOM, aJle i:1 oneparneHe. OneparneHe ynpaBJliHHfl TaKO>t< 3AiHCHIOE:TbCfl npaBJliHHflM 6aHKY Ta roJlOBOIO npaBJliHHfl 6aHKy. 3aciAaHHfl npaBJliHHfl 6aHKY npOBOAflTbCfl Ha peryllflpHiH OCHOBi.

PE3IOME: Y pe3yllbTaTi npoeeAeHHfl ornHAY CTPYKTYPH 6aHKY HaMH He 3Hai:iAeHo cpaKTiB, flKi cBiAYaTb npo HeaAeKBaTHiCTb CTPYKTYPH ynpaBJliHHfl Ta 3aXOAiB BHyTpiWHboro KOHTpOlllO 6aHKY xapaKTepy Ta 06°E:MY onepa4ii:1, f!Ki npOBOAflTbCfl 6aHKOM, a6o HeBiAnOBiAHicTb 3aXOAiB BHyTpiWHbOro KOHTpOlllO BHMOraM HOpMarnBHO-npaBOBHX aKTiB H6Y. Alle, npo4eAYPH BHyTpiWHbOro KOHTpOlllO Ta ayAHTY noTpe6ylOTb nOCHlleHHfl B YaCrnHi KOHTPOlllO 3a CKJlaAaHHflM cpiHaHCOBOl 3BiTHOCTi, CTPYKTYPOIO aKrnBiB i narnBiB B po3pi3i CTpOKiB AO noraweHHfl, pH3HKOM aKrnBHHX onepa4ii:1 i3 noe'H3aHHMH 3 6aHKOM oco6aM1-1. KpiM rnro, KepiBHH4TBy 6aHKY Heo6xiAHO aKrnei3yearn po6oTy no pealli3a4i'i aKrneie, yTp1-1MyeaH1-1x Aflfl npoAa>t<y (31 .12.2015 - 26 559 rnc.rpH,; 31.12.2014 - 16 941 rnc.rpH.).

TaKO>t< BBa>t<aE:MO, ~o 3 OrllflAY Ha niABH~eHHfl BHMOr AO CTaTyTHOro KaniTallY 3 6oKy H6Y, ~o BHKflaAeHi B nocTaHOBi npaBlliHHfl N258 BiA 04 JllOTOro 2016 .. npo 36illbWeHHfl KaniTally 6aHKiB YKpai'HH» KepiBH"14TBY 6aHKY Heo6xiAHO B"13HaYHT"1Cfl 3 WJlf!XaMH cpiHaHcyeaHHfl CTaTyTHOro KaniTally 6aHKy.

A1-1peKTOp

CeprncpiKaT ayAHTopa N20040 BHAaHHH 29 >t<OBTHfl 2009p.

M. K1-1'ie, YKpai'Ha 09 JllOTOro 2016 poKy

C.0.6aJ1YeHKO