Mandatory audit in 2019. What has changed, where to take the conclusion?

Criteria statutory audit in 2019.

Sanctions for failure to submit an audit report in 2019.
When to conclude an audit contract for 2019

For 2019, financial statements with an audit report will be submitted only to the tax authority, the criteria for a mandatory audit will change, and the responsibility for not conducting a mandatory audit will increase.

What are the statutory audit criteria in 2019?

An audit in 2019 is a necessary check and one of the ways to confirm the company's work in accordance with the law. A mandatory audit is carried out primarily to avoid conflicts with regulatory authorities, as well as to gain the trust of their customers and potential investors.

In what cases a mandatory audit is carried out for 2019 is enshrined in Federal Law No. 307-FZ "On Auditing", including:

Banks, insurance companies and certain other types of organizations are subject to audit in cases provided for by regulatory legal acts:
Organizations compiling consolidated financial statements in accordance with Law 208-FZ “On Consolidated Financial Statements”;
Companies that place securities publicly;
Groups of interrelated organizations, as a single economic entity that makes up financial accounting;
The company is a joint stock company.
Mandatory verification may be enshrined in federal laws. For example, for microfinance companies and developers, for organizers of gambling and issuers of securities.
The company's revenue for the previous reporting year is more than 400 million rubles;
The value of the assets of the balance sheet at the end of the previous year exceeds 60 million rubles;

Mandatory verification is carried out if at least one of the listed grounds is met.

Legislators plan to change the criteria for conducting an audit in 2019. The Draft Law for the second reading (No. 273179-7) has already been prepared. There is reason to believe that from 2020 the audit criteria will change:

the amount of balance sheet assets will increase as of the end of each of the two consecutive years preceding the reporting year - up to 200 million rubles;
the volume of revenue will increase from 400 million rubles. New criterion - for each of the two consecutive years preceding the reporting year up to 600 million rubles;
introduce a new criterion for the number of employees - at least 100 people for each of the two consecutive years preceding the reporting year.

So far in 2019, the bill has not yet been adopted, and the old criteria of 2018 continue to apply. But in the next 2020, the changes may come into force and the audit will be carried out according to other criteria.

Sanctions for unsubmitted audit reports in 2019.

If your company is subject to the conditions for a statutory audit, then no later than December 31, 2020, you must submit the audit report on the 2019 financial statements to the tax authority. At the same time, the audit report must be submitted no later than 10 working days after the date of the audit report. (Clause 2, Article 18 of the Law of December 06, 2011 No. 402-FZ “On Accounting”).

There is also responsibility for failure to provide information about the consequences of a statutory audit or for their untimely entry into the Unified Register of the facts of the activities of legal entities. persons: the established fine is from 5 to 50 thousand rubles. (paragraphs 6–8 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

For the absence of an audit report within the established storage period (from 5 years), found during an on-site tax audit, there may be a fine of 5,000 to 10,000 rubles. (Part 1 of Article 15.11 of the Code of Administrative Offenses).

At the same time, it should always be taken into account that the imposition of fines and sanctions does not relieve the responsible person from the obligation to perform an audit and present an opinion on it.

Where do I need to submit the audit report for 2019?

The audit report must be submitted to Rosstat. When the auditor's report on the annual financial statements is ready before the balance sheet is submitted, it can be submitted with the financial statements.

It follows from this that for 2018 the audit report must be submitted to Rosstat no later than December 31, 2019.

For 2018, the audit report is submitted to the tax office only at the request of the tax service.

The annual financial statements, together with the audit report for 2019, will be submitted only to the tax authority at the location of the company in the form of an electronic document. In 2020, there is no need to submit either reporting or conclusion to Rosstat!

The period for submitting annual reports to the IFTS remained the same: no later than 3 months after the end of the reporting period, as a rule, the deadline for submitting reports falls on April 1.

The conclusion on the statutory audit for 2019 is required to be submitted to the tax office in electronic form, along with the accounting. reporting or within 10 working days after the date of issuance of the conclusion. The deadline is no later than December 31 of the year following the reporting year (Article 18 of Law No. 402-FZ).

The next version of Article 18 of the Accounting Law comes into force in 2020, the transfer of accounting statements in 2019 (for 2018) will continue as before - to the statistical authorities.

Therefore, the annual financial statements and the audit report for 2019 must be submitted only to the tax authorities - already in the next 2020.

The amount of the fine and sanctions will depend on whether it was necessary to conduct a mandatory audit?

If there was a need, then the fine, as a rule, will be much larger.

Thus, the sanctions for the audit report for 2019 (failure to provide it) will increase significantly. In this regard, please be careful and do not forget to conduct an audit in due time!

Type of violations according to Accounting reports 2019 in the IFTS, fines under article 15.11.1 of the Code of Administrative Offenses.

one). They did not submit accounting reports or submitted them incompletely - a fine of 50-70 thousand for officials, 100-200 thousand for legal entities;

2) They did not submit audited reports and AZ or submitted them incompletely - a fine of 80-100 thousand for officials, 300-500 thousand for legal entities.

3) They did not submit accounting reports until December 31 of the year following the reporting year - a fine of 80-100 thousand for officials, 200-300 thousand for legal entities.

4) They did not submit audited reporting and AZ until December 31 - a fine for officials of 100-200 thousand rubles, for legal entities - 500-700 thousand rubles.

When to conclude an audit contract for 2019?

It must be remembered that the audit is carried out not only for statistics and tax inspection! First of all, the owners of the company need an audit study in order to assess the extent to which they can trust the financial statements and make the right management decisions.

Most subjects of statutory audit are required to carry out an annual audit in accordance with the established Russian laws. The audit must be objective, confirming the reliability of the specified financial accounting data, the transparency and correctness of accounting and tax accounting in accordance with the standards established by law. This is an indicator of the stable and orderly work of companies. Mandatory audit every year from our company "Audit Expert" LLC is carried out by most companies - this is the implementation of audit procedures in accordance with applicable requirements and methods. This analysis is carried out by highly qualified specialists who, based on the results of the work done, provide their clients with a detailed audit report and a report on the work done at the end of the study.

If your company is subject to mandatory audit, and you will conduct it (having received a conclusion), then you will comply with the requirements of the law. But you need to understand that a mandatory audit is not a panacea for all vulnerabilities and errors. This fact due to the fact that a statutory audit assumes that the study is carried out only to express an opinion on the reliability of accounting (financial) statements. Thus, tax reporting is also checked, i.e. only in terms of credibility.

This approach does not provide you with protection from tax risks and tax overpayments. In the practice of work of Audit Expert LLC, the detection of such cases is not uncommon, incl. and in enterprises that previously carried out mandatory audits.

For example, often organizations do not accrue reserves for doubtful debts and for vacation pay in accounting and tax accounting. Our experts during the audit explain in detail:

– how to correctly accrue these reserves, which helps to significantly reduce the amount of income tax,

- as well as prevent additional taxes and penalties.

According to our experience in every second company, we help to reduce tax risks. What if your company overpays or underestimates taxes?

It is important to note that a mandatory audit is an audit only at the end of the audited year. Therefore, when they remember about the mandatory audit, it is no longer possible to prevent errors in a timely manner and find solutions to the company's financial problems. In many cases, after the fact, nothing can be changed after the end of the reporting year. But if an audit agreement is concluded in advance before the end of the year, then our auditors will have time to identify all potential errors, and your accountant will submit the correct financial statements for 2019. The date of conclusion of the contract has practically no effect on the price of the audit - but, pre-verified reporting will practically not have accounting errors. And the audit report will most likely be positive!

Do not delay the choice of an audit company, sign an audit contract in advance - before the end of the reporting year.

The financial department presented a list of conditions for a mandatory audit and a list of organizations in its Information Notice

01.02.2018

The year 2017 has come to an end, and accountants are preparing annual reports. As we know, many organizations will have to conduct a mandatory audit of accounting and consolidated statements.

The Ministry of Finance of Russia has put together a list of companies that must conduct a mandatory audit of accounting (financial) statements for 2017. All information is collected and presented in a form that clearly indicates: the type of company, its activities, the type of reporting and the normative act.

Are ordinary LLCs required to audit? Yes, under certain conditions:

1) The amount of proceeds from the sale of products(sales of goods, performance of work, provision of services) of an organization (with the exception of state authorities, local governments, state and municipal institutions, state and municipal unitary enterprises, agricultural cooperatives, unions of these cooperatives) for the previous reporting year exceeds 400 million rubles.

2) The amount of assets of the balance sheet as of the end of the previous reporting year exceeds 60 million rubles.

If your company meets one of the above conditions, then you need to conduct a mandatory audit. Annual financial statements will be subject to audit. Basis: Federal Law of December 30, 2008 No. 307-FZ, art. 5, part 1, item 4. Either an audit organization or an individual auditor has the right to conduct an audit.

An audit is an audit of accounting (financial) statements conducted by an independent auditor, the purpose of which is to determine how reliable these statements are. In some cases, an audit should be carried out on a mandatory basis, and not only at the request of the organizations themselves. In this article, we will consider in which case an audit is mandatory, what are its criteria in 2017, and what sanctions can follow if an organization ignores a mandatory audit.

Mandatory audit 2017

A mandatory audit is carried out annually. Its results are reflected in the audit report - an official document intended for users of the audited accounting (financial) statements. The deadlines for a mandatory audit are not established by law, and are determined by the organization itself. At the same time, it should be borne in mind that the audit report must be submitted to Rosstat along with the annual accounting, or no later than 10 business days after the date of the audit report, but no later than December 31 of the year following the reporting one (Article 18 of the law dated 06.12.2011 No. 402 -FZ).

In conclusion, the auditor expresses his opinion on the reliability of the audited financial statements and indicates the circumstances that may significantly affect this reliability. Having completed the statutory audit, an individual auditor or an auditing firm sends its opinion to the audited person.

Having received the audit report in hand, the organization, through a special operator, places the results that received a mandatory audit in the Unified Federal Register of Information on the Facts of the Activities of Legal Entities.

Mandatory audit: criteria 2017

Criteria determining the need for a statutory audit are certain conditions that an organization must meet. Let's list what these criteria are:

organizational and legal form of a legal entity (for example, all joint-stock companies are subject to mandatory audit);
implementation of a certain type of activity (insurance, banking, etc.);
certain financial indicators (the income or value of the legal entity's assets exceeds a certain limit);
the legal entity is a specific state corporation or organization (Central Bank, Russian Railways, etc.);
the need to present consolidated financial statements.

Organizations subject to mandatory audit

The Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ contains a list of cases of mandatory audit, but it is not exhaustive. The most complete subjects of mandatory audit are listed in the "Information of the Ministry of Finance of the Russian Federation" dated 11.01.2017.

The cases of statutory audit indicated in the "Information" are a table of 69 items, grouped according to the main criteria, indicating the norms of legislation, reporting, which must be checked, as well as requirements for auditors who have the right to conduct such checks.

So, based on the criteria, a mandatory audit is carried out by the following organizations:

joint stock companies, funds, federal state unitary enterprises, state corporations, state companies, public companies (paragraphs 1-9 of the Information);
companies whose securities are admitted to trading, credit institutions, credit history bureaus, insurance companies, mutual insurance companies, trade unions of insurers, professional participants in the securities market, clearing organizations, trade organizers, depositories; organizations, organizers of lotteries and gambling, credit and housing savings cooperatives, self-regulatory organizations, political parties, developers, etc. (points 10-50 of the Information);
conduct a mandatory audit of an organization whose revenue for the previous year is more than 400 million rubles, or the amount of assets on the balance sheet is more than 60 million rubles (paragraph 68 of the Information);
mandatory audit of reporting is carried out by the Central Bank of the Russian Federation, the Deposit Insurance Agency, Vnesheconombank, the Housing and Utilities Reform Assistance Fund, the Roscosmos State Corporation, Russian Railways, the Credit Assistance Fund and others (paragraphs 11-67 of the Information);
mandatory audit is carried out by all organizations that submit and / or publish summary (consolidated) accounting (financial) statements (clause 69 of the Information).

Mandatory audit for LLC

The law does not require an LLC to submit an audit report as part of its financial statements. However, for such legal entities, a mandatory accounting audit is possible according to the financial criterion, if the allowable amount of revenue/assets is exceeded. This is not possible only in the first year of operation, since they do not yet have indicators for periods preceding the reporting period. If other criteria are met, the LLC is subject to mandatory audit.

Similarly, a mandatory audit of a small enterprise will be carried out - if the legal entity meets the above criteria. The presence of the status of a small business entity does not matter.

Mandatory audit: responsibility

In case of failure to submit or violation of the deadline for submitting an audit report to Rosstat by an organization that requires a mandatory audit, fines can be (Article 19.7 of the Code of Administrative Offenses of the Russian Federation):

from 3000 to 5000 rubles. to the organization
from 300 to 500 rubles. on officials.

For failure to conduct a mandatory audit, the fines are already more significant (Article 15.11 of the Code of Administrative Offenses of the Russian Federation):

from 5,000 to 10,000 rubles. to the leadership of the organization;
in case of repeated violation - up to 20,000 rubles, or disqualification of an official for 1-2 years.

If a JSC does not have a mandatory audit of financial statements, then the amount of fines increases many times (Article 2, Article 15.19 of the Code of Administrative Offenses of the Russian Federation):

from 30,000 to 50,000 rubles. - to the management of JSC;
from 700,000 to 1,000,000 rubles. - to the organization.

In 2019, many companies must conduct a mandatory audit of financial statements. Read who exactly is subject to a statutory audit, what is the responsibility for non-compliance and how to choose the right auditor.

For whom an audit is mandatory

An audit is an event that allows a company to assess how correctly its financial statements are prepared, taxes are calculated, etc. In addition, it allows management to evaluate the financial situation of his company. In some cases, managers themselves appoint an internal or external review. For example, before restructuring, selling, merging a company, sometimes this may be a requirement of a credit institution). Foreign firms often require audits of their Russian subsidiaries. But there are also organizations that fall under mandatory audit in accordance with the law.

Criteria for statutory audit in 2019

What firms are not entitled to evade the eye of auditors? According to Federal Law No. 307 of December 30, 2008, an audit is mandatory for:

joint-stock companies.
Firms whose securities are traded.
Credit, insurance organizations and investment funds (including pension funds) and their management companies.
Large companies (except government agencies, etc.). These are firms whose revenue for the year before the reporting year exceeded 400 million rubles or whose assets at the end of the same period turned out to be more than 60 million rubles.
Organizations (except for state or municipal bodies and other state institutions) that submit (disclose) annual consolidated accounting or financial statements.
Certain other organizations (subject to other applicable laws).

However, the choice and its very procedure also depends on who owns the audited firm.

Lawyer's comment

Senior Associate at CAF Group

Since both commercial and state-owned companies are subject to audit, the decision is made by their owners. For state-owned companies and companies with state capital, the obligation to hold open tenders for the selection of an auditor is established by law. Purely commercial companies themselves have the right to establish procedures for selecting and concluding transactions with auditors, as a rule, such a procedure is established in the statutory documents of companies.

The restriction regarding the certificate received after January 1, 2011 was introduced by the Ministry of Finance due to the fact that since that time the simplified procedure for passing the qualification exam for obtaining an auditor's certificate has ceased to be valid. Thus, new requirements for auditors were established, while the powers of those auditors who received a certificate earlier were reduced.

So, everything is clear with the formal characteristics. How then to choose from a large number of proposals? First of all, this applies to commercial companies.

There are, of course, general recommendations. As in the provision of any other service - from the sale of clothing to legal advice - you first need to study the information on the website of the auditors. The long period of existence of the company, the presence of large, reputable clients and their reviews on the site, a variety of audit and consulting services, a well-made site speak for themselves.

One important condition that is desirable to comply with: the audit firm must be insured. It is about the professional responsibility of specialists. After all, even the most competent experts with vast experience can be careless, inattentive, give incorrect recommendations in connection with this, or miss an error. And this, in turn, can lead to financial expenses: for example, due to tax sanctions or due to the restoration of a lost or damaged document.

And, of course, price plays an important role. Obviously, not all firms are able to hire for a mandatory independent audit the "stars" of the audit industry, who are able to conduct an audit as meticulously as possible, give optimal recommendations, and even, if necessary, in a relatively short time. Therefore, when choosing specialists, it is very important to take into account the methodology for calculating the cost of their services (this information is not always available on the website).

Stages of a statutory audit

Preparatory stage. After concluding a contract for the provision of services, auditors need to understand what the specifics of the company's activities are, determine the scope and timing of work, as well as the number of specialists needed for verification.

What to check in the contract with auditors

When concluding a contract for the audit of a company's financial statements, make sure that all its provisions are interpreted unambiguously and do not raise questions. Read how to identify key milestones that require special attention when negotiating a contract with auditors, avoid unjustified growth in the cost of their services and obtain an audit report within the agreed time frame.

Verification stage. ways of conducting a mandatory audit of accounting (financial) statements At this stage, the inspector examines the statements themselves and other Required documents, if necessary, requests clarification from the financial department / accounting department.

Preparation of the conclusion. The auditor draws up a conclusion, in which he points out the detected shortcomings, makes recommendations to the management and financial department of the company. Then the conclusion must be bound and certified with a signature and a seal.

When conducting an audit and writing an opinion, it is necessary to be guided by the International Standards on Auditing (IS, which can be read on the website of the Ministry of Finance (effective from January 1, 2017). In addition, the rules developed by the self-regulatory organization also apply. It is important to remember that they should not contradict the ISA and their observance is obligatory for all members of the organization.

An innovation that appeared in 2016: the customer must register the results of a mandatory audit in the Unified Federal Register of information on the facts of the activities of legal entities.

Structure of the conclusion

The legislation describes in detail the mandatory components of the conclusion.

So, in the beginning is the name "Auditor's report". Then the addressee is indicated (these can be shareholders, participants in the LLC, as well as other persons).

Be sure to provide information about the company: its name, state registration number, and location.

Information about the auditors themselves is also necessary: registration data, the name of the self-regulatory organization of auditors, which includes an audit firm or auditor.

Next comes the data on the audited accounting (financial) statements: its list, the period for which it was compiled, the distribution of responsibility in relation to it between the customer and the audit organization (or individual entrepreneur).

An obligatory part is the conduct of the audit performed by the auditors.

A very important part of the conclusion reflects the opinion of experts on the reliability of the statements they studied. In this case, circumstances are indicated that may significantly affect its reliability.

The conclusion can be unmodified and modified. The first option is compiled if the specialist did not find any significant inconsistencies in reporting with the rules, that is, all the data is reflected in it properly. The second option implies three possibilities.

Qualified opinion. It is possible only if the detected (or possible, but not proven) discrepancies, although they are significant, do not affect the most significant elements of reporting.
Negative opinion. It is entered if the expert has found evidence that the misstatements, taken together or individually, significantly affect the reliability of the reporting.
Disclaimer of Opinion. This option is possible if there is a lack of evidence from the inspector, allowing to come to any opinion regarding the reporting. At the same time, he may consider that possible distortions can significantly adversely affect it.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

AUDITING BOARD

COLLECTION

EXAMPLE FORMS OF AUDITOR'S REPORTS,

IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS

(version 2/2017)

201 7

This Collection contains exemplary forms of audit reports developed in accordance with the Federal Law "On Auditing" and the International Auditing Standards put into effect for use in the territory Russian Federation orders of the Ministry of Finance of Russia. These sample forms were approved by the Audit Board on December 12, 2016 (Minutes No. 28, Section VI) and June 6, 2017 (Minutes No. 34, Section II).

Exemplary forms of audit reports are intended for use in the audit of accounting (financial) statements, statements special purpose and providing other services for the audit of other financial information in accordance with International Standards on Auditing. Exemplary forms of audit reports should be used by audit organizations, individual auditors, taking into account the specific conditions of audit assignments, the characteristics of the audited entity and the state of the legislation of the Russian Federation.

CONTENT

1. REPORTING IN ACCORDANCE WITH THE GENERAL PURPOSE CONCEPT.. 4

1.1. Annual financial statements of a commercial organization under Russian rules (without key audit issues) 4

1.2. Annual financial statements political party according to Russian rules (without key audit matters) 8

1.3. Annual financial statements regional office political party under Russian rules (excluding key audit matters) 14

1.4. Annual consolidated financial statements. nineteen

1.5. Annual financial statements. 25

1.6. Annual financial statements of a commercial organization under Russian rules (with key audit issues) 31

2. REPORTING PREPARED IN ACCORDANCE WITH THE CONCEPT OF SPECIAL PURPOSE.. 38

2.1. Consolidated financial report of a political party. 38

2.2. Information about the receipt and expenditure of funds of the regional branch of the political party. 43

1. REPORTING IN ACCORDANCE WITH THE GENERAL PURPOSE CONCEPT

1.1. Annual financial statements of a commercial organization under Russian rules
(excluding Key Audit Matters)

the audited entity is not an organization whose securities are admitted to organized trading;

the audit was carried out in respect of a complete set of annual financial statements, the composition of which is established by the Federal law "About accounting";

the annual financial statements are prepared by the management of the audited entity in accordance with the rules for the preparation of financial statements established in the Russian Federation;

the terms of the audit engagement regarding the responsibility of the management of the audited entity for the annual financial statements comply with the requirements of ISA 210 " »;

AUDIT REPORT

Opinion

Management is responsible for the preparation and fair presentation of these annual financial statements in accordance with the rules for preparing financial statements established in the Russian Federation, and for such internal control as management determines is necessary to enable the preparation of annual financial statements that are free from material misstatement, whether due to fraud or error. .

In preparing the annual financial statements, management is responsible for assessing the entity's ability to continue as a going concern, for disclosures relating to going concern, as appropriate, and for reporting on a going concern basis, unless management intends to liquidate the entity. a person to terminate its activities or when it has no other viable alternative than liquidation or termination of activities.

Audit organization:

joint-stock company "ZZZ",

PSRN 9900000000000,

ORNZ 01234567890

1.2. Annual financial statements of a political party under Russian rules

[The audit report is issued by the audit firm under the following circumstances:

the annual financial statements have been drawn up by an authorized person (body) of a political party in accordance with the rules for compiling financial statements established in the Russian Federation;

a person (body) authorized (authorized) in accordance with the documents of a political party;

the entity does not prepare other information as determined in accordance with SA 720, The Auditor's Responsibilities Relating to Other Information; a consolidated financial report prepared by a political party in accordance with the Federal Law “On Political Parties” is not considered as other information in the sense of clause A5 of ISA 720 “Auditor’s Responsibilities Relating to Other Information”;

there is no material uncertainty related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern;

when carrying out the audit, the audit organization was guided by: Rules for the independence of auditors and audit organizations, adopted by the self-regulatory organization of auditors, of which it is a member, on the basis of the Rules for the independence of auditors and audit organizations, approved by the Audit Council; The Code of Professional Ethics for Auditors adopted by the Self-Regulatory Organization of Auditors, of which he is a member, on the basis of the Code of Professional Ethics for Auditors approved by the Audit Council;

the terms of the audit assignment in terms of the responsibility of the authorized person (body) of the political party for the annual financial statements comply with the requirements of ISA 210 “Agreement on the terms of audit assignments”;

based on the audit evidence obtained, the audit firm has concluded that it is reasonable to express the unmodified opinion in the auditor's report;

In addition to the audit of the annual financial statements, regulatory legal acts do not provide for the obligation of the auditor to carry out additional procedures in relation to these statements.]

AUDIT REPORT

Opinion

We have audited the attached annual financial statements of the political party "YYY" (OGRN 8800000000000, 220, Profsoyuznaya Street, Moscow, 115621), consisting of the balance sheet as of December 31, 2016, the report on the intended use of funds for 2016, explanations to balance sheet and report on the intended use of funds for 2016.

In our opinion, the attached annual financial statements present fairly, in all material respects, the financial position of the political party "YYY" as of December 31, 2016, the intended use of funds and their movement in 2016 in accordance with the accounting reporting rules established in the Russian Federation .

Basis for expressing opinion

We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are described in the Auditor's Responsibilities for the Audit of the Annual Accounts section of this report. We are independent of a political party in accordance with the Rules for the Independence of Auditors and Auditing Organizations and the Code of Professional Ethics for Auditors, consistent with the International Ethics Standards Board for Professional Accountants Code of Ethics for Professional Accountants, and we have fulfilled our other appropriate responsibilities in accordance with these requirements professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

A responsibilityXXXandwww
for annual financial statements

In preparing the annual financial statements, XXX is responsible for assessing the ability of a political party to continue as a going concern, for disclosing, as appropriate, information relating to going concern, and for reporting on a going concern basis, unless, in accordance with Articles 39 and 41 of the Federal Law "On Political Parties", in accordance with the established procedure, a decision has been made or is planned to be made to liquidate a political party or to suspend its activities.

WWW is responsible for overseeing the preparation of the annual financial statements of a political party.

Auditor's Responsibility for the Audit

annual financial statements

Our objectives are to obtain reasonable assurance about whether the annual financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements may arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these annual financial statements.

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. In addition, we:

a) identify and assess the risks of significant distortion of the annual financial statements due to fraud or errors; design and perform audit procedures in response to these risks; obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement from fraud is greater than the risk of not detecting a material misstatement from an error, as fraud may include collusion, forgery, omission, misrepresentation, or circumvention of internal controls;

b) Obtain an understanding of the internal control system relevant to the audit in order to develop audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control system;

d) conclude that the XXX political party is appropriate to apply the going concern assumption and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the political party to continue as a going concern. its activities. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the annual financial statements or, if such disclosures are inappropriate, modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may lead to the fact that, in accordance with Articles 39 and 41 of the Federal Law “On Political Parties”, a decision will be made in accordance with the established procedure to suspend or liquidate a political party;

e) we evaluate the presentation of the annual financial statements as a whole, their structure and content, including disclosure of information, as well as whether the annual financial statements present the transactions and events underlying them in such a way that their reliable presentation is ensured.

Audit Engagement Leader,

as a result of which

auditor's report [signature] Initials, surname

Audit organization:

joint-stock company "ZZZ",

PSRN 9900000000000,

111421, Moscow, Koroleva street, 101,

member of the self-regulatory organization of auditors "NNN",

ORNZ 01234567890

"_____" _____________ 2017

1.3. Annual financial statements of the regional branch of a political party according to Russian rules
(excluding Key Audit Matters)

[The audit report is issued by the audit firm under the following circumstances:

the audit was conducted in accordance with the International Standards on Auditing (ISA) put into effect for use on the territory of the Russian Federation by orders of the Ministry of Finance of Russia;

the audit was carried out in respect of a complete set of annual financial statements, the composition of which is established by the Federal Law "On Accounting";

the annual financial statements are prepared by an authorized person (body) of the regional branch of a political party in accordance with the rules for compiling financial statements established in the Russian Federation;

Responsibility for supervision of the preparation of annual financial statements and for the organization of their statutory audit is person (body) authorized (authorized) in accordance with the documents of the political party that created the regional branch;

the entity does not prepare other information as determined in accordance with SA 720, The Auditor's Responsibilities Relating to Other Information; information prepared by the regional branch of a political party in accordance with the Federal Law "On Political Parties" on the receipt and expenditure of funds of the regional branch of a political party is not considered as other information in the sense of paragraph A5 of ISA 720 "Obligations of the auditor relating to other information";

there is no material uncertainty related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern;

the terms of the audit assignment in terms of the responsibility of the authorized person (body) of the regional branch of the political party for the annual financial statements comply with the requirements of ISA 210 “Agreement on the terms of audit assignments”;

the auditor is not required to communicate information about key audit matters in accordance with SA 701 Communication of Key Audit Matters in the Auditor's Report and has not otherwise elected to do so;

based on the audit evidence obtained, the audit firm has concluded that it is reasonable to express the unmodified opinion in the auditor's report;

AUDIT REPORT

Opinion

We have audited the attached annual financial statements of the Sakhalin regional branch of the political party "YYY" (OGRN 1000000000000, 23, Dzerzhinsky Street, Yuzhno-Sakhalinsk, 693020) (hereinafter referred to as the regional branch of the political party), consisting of the balance sheet as of December 31, 2016 year, report on the intended use of funds for 2016, explanations to the balance sheet and report on the intended use of funds for 2016.

In our opinion, the attached annual financial statements reflect fairly in all material respects the financial position of the regional branch of the political party "YYY" as of December 31, 2016, the intended use of funds and their movement in 2016 in accordance with the rules for preparing financial statements established in Russian Federation.

Basis for expressing opinion

We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are described in the Auditor's Responsibilities for the Audit of the Annual Accounts section of this report. We are independent from the regional branch of a political party in accordance with the Rules for the Independence of Auditors and Auditing Organizations and the Code of Professional Ethics for Auditors, consistent with the Code of Ethics for Professional Accountants developed by the International Ethics Standards Board for Professional Accountants, and we have fulfilled other appropriate duties in accordance with these requirements of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

A responsibilityXXX andwww

for annual financial statements

XXX is responsible for the preparation and fair presentation of these annual financial statements in accordance with the rules for preparing financial statements established in the Russian Federation, and for the internal control system that XXX considers necessary for the preparation of annual financial statements that do not contain material misstatements due to fraud or error. .

In preparing the annual financial statements, XXX is responsible for assessing the ability of the regional branch of a political party to continue as a going concern, for disclosing information related to going concern, as appropriate, and for reporting on a going concern basis, unless, in accordance with with the charter of a political party or in the manner prescribed by Articles 39 and 41 of the Federal Law “On Political Parties”, a decision has been made or is planned to be made to liquidate the regional branch of a political party or to suspend its activities.

WWW is responsible for overseeing the preparation of the annual financial statements of the regional branch of the political party.

Auditor's Responsibility for the Audit

annual financial statements

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. In addition, we:

c) assess the appropriateness of the applied accounting policy, the validity of accounting estimates and the corresponding disclosure of information prepared by XXX of the audited entity;

d) conclude on the appropriateness of applying the XXX regional branch of a political party the going concern assumption, and based on the audit evidence obtained, conclude whether there is a material uncertainty related to events or conditions that may cast significant doubt on the ability of the regional branch political party to continue its activities without interruption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the annual financial statements or, if such disclosures are inappropriate, modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may lead to the fact that, in accordance with the charter of a political party or in the manner prescribed by Articles 39 and 41 of the Federal Law "On Political Parties", a decision is made or is planned to be made to liquidate a regional branch of a political party or to suspend its activities;

We carry out information interaction with the WWW of the audited entity, bringing to their (his) attention, among other things, information about the planned scope and timing of the audit, as well as significant comments on the results of the audit, including significant shortcomings in the internal control system that we identify during the audit process.

Audit Engagement Leader,

as a result of which

auditor's report [signature] Initials, surname

Audit organization:

joint-stock company "ZZZ",

PSRN 9900000000000,

111421, Moscow, Koroleva street, 101,

member of the self-regulatory organization of auditors "NNN",

ORNZ 01234567890

"_____" _____________ 2017

1.4. Annual consolidated financial statements

[The audit report is issued by the audit firm under the following circumstances:

the audited entity is the parent organization of the group specified in Part 2 of Article 1 of the Federal Law “On Consolidated Financial Statements”;

the audit was conducted in accordance with the International Standards on Auditing (ISA) put into effect and to be applied on the territory of the Russian Federation;

the audit was conducted in respect of a complete set of annual consolidated financial statements prepared by the management of the audited entity in accordance with International Financial Reporting Standards (IFRS) that have been put into effect and are to be applied in the territory of the Russian Federation;

persons responsible for overseeing the preparation of the annual consolidated financial statements are not persons responsible for corporate governance of the entity being audited (members of the board of directors, supervisory board, others);

there is no material uncertainty related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern;

terms of the audit engagement in terms of the responsibility of the management of the audited entity for the annual consolidated financial statements, they comply with the requirements of ISA 210 " Agreeing on the terms of audit engagements »;

based on the audit evidence obtained, the audit firm has concluded that it is reasonable to express the unmodified opinion in the auditor's report;

In addition to the audit of the annual consolidated financial statements, the regulations do not provide for the obligation of the auditor to perform additional procedures in relation to these statements.]

AUDIT REPORT

To the shareholders of the joint-stock company "YYY"

Opinion

We have audited the accompanying annual consolidated financial statements of Joint Stock Company YYY (OGRN 8800000000000, 220, Profsoyuznaya Street, Moscow, 115621) and its subsidiaries (the “Group”), consisting of the consolidated statement of financial position as at 31 December 2016 and the consolidated statements of profit or loss and other comprehensive income, changes in equity and cash flows for 2016, and the notes to the annual consolidated financial statements, consisting of summary significant accounting policies and other explanatory information.

In our opinion, the accompanying annual consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as at 31 December 2016 and its consolidated financial results and consolidated cash flows for 2016 in accordance with International Financial Reporting Standards ( IFRS).

Basis for expressing opinion

We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are described in the Auditor's Responsibilities for the Audit of the Annual Consolidated Financial Statements section of this report. We are independent of the Group in accordance with the Rules for the Independence of Auditors and Auditing Organizations and the Code of Professional Ethics for Auditors, consistent with the Code of Ethics for Professional Accountants developed by the International Ethics Standards Board for Professional Accountants, and we have fulfilled our other responsibilities in accordance with these requirements of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are matters that, in our professional judgment, are of most significance to our audit of the annual consolidated financial statements for the current period. These matters were addressed in the context of our audit of the annual consolidated financial statements as a whole and in forming our opinion thereon, and we do not express a separate opinion on these matters.

[Example. Goodwill - explanation [X] in the annual consolidated financial statements.

Under IFRS, the Group is required to test the value of goodwill for impairment annually. This annual impairment test was significant to our audit as The carrying amount of goodwill as at 31 December 20x1 is material to the annual consolidated financial statements. In addition, management's evaluation of goodwill is complex and highly subjective and relies on assumptions, namely [describe certain assumptions] that affect expected future market or economic conditions, especially in [name of country or geographic region].

Our audit procedures included, among other things, engaging a valuation expert to assist us in evaluating the assumptions and methodologies used by the Group, such as those relating to projected revenue and earnings growth for [business line name]. We have also focused our audit procedures on the adequacy of the Group's disclosures of those assumptions to which the impairment test results are most sensitive and have the most significant effect on determining the recoverable amount of goodwill.]

other information

the information contained in Statement X, but does not include the annual consolidated financial statements and our auditor's report thereon].

Our opinion on the annual consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion on the information.

In connection with our audit of the annual consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether there are material inconsistencies between the other information and the annual consolidated financial statements or our knowledge obtained during the audit, and whether the other information contains information other indications of material misstatement. If, based on the work we have performed, we conclude that such other information contains a material misstatement, we are required to report that fact. We have not identified any facts that need to be reflected in our opinion.

Responsibility of management and [members of the board of directors]

of the audited entity for the annual consolidated financial statements

Management is responsible for the preparation and fair presentation of these annual consolidated financial statements in accordance with IFRS and for such internal control as management determines is necessary to enable the preparation of annual consolidated financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the annual consolidated financial statements, management is responsible for assessing the Group's ability to continue as a going concern, for disclosing information relating to going concern, as appropriate, and for reporting on a going concern basis, unless management intends to liquidate the Group. , to terminate its activities or when it has no other viable alternative than liquidation or termination of activities.

[Members of the Board of Directors] are responsible for overseeing the preparation of the annual consolidated financial statements of the Group.

Auditor's Responsibility for the Audit

annual consolidated financial statements

Our objectives are to obtain reasonable assurance about whether the annual consolidated financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these annual consolidated financial statements.

a) identify and assess the risks of material misstatement of the annual consolidated financial statements due to fraud or error; design and perform audit procedures in response to these risks; obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement from fraud is greater than the risk of not detecting a material misstatement from an error, as fraud may include collusion, forgery, omission, misrepresentation, or circumvention of internal controls;

c) assess the appropriateness of the applied accounting policy, the validity of accounting estimates and the corresponding disclosure of information prepared by the management of the entity being audited;

d) conclude that management of the entity is appropriate to use the going concern basis and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. its activity. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the annual consolidated financial statements or, if such disclosures are inappropriate, modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the entity to be unable to continue as a going concern;

e) assess the presentation of the annual consolidated financial statements as a whole, their structure and content, including disclosures, and whether the annual consolidated financial statements present the underlying transactions and events in such a way that their fair presentation is ensured;

f) obtain sufficient appropriate audit evidence relating to the financial information of entities or activities outside the Group to express an opinion on the annual consolidated financial statements. We are responsible for the management, control and audit of the Group. We remain fully responsible for our auditor's report.

We communicate with the [members of the board of directors] of the audited entity, bringing to their attention, among other things, information about the planned scope and timing of the audit, as well as significant observations on the results of the audit, including significant deficiencies in the internal control system, which we identified during the audit.

From the matters that we have brought to the attention of the [board of directors] of the entity, we have identified matters that were most significant to the audit of the annual consolidated financial statements for the current period and, therefore, are key audit matters. We describe these matters in our auditor's report unless public disclosure of these matters is prohibited by law or normative act, or when, in extremely rare circumstances, we conclude that information about a matter should not be reported in our opinion because it can reasonably be assumed that negative consequences communication of such information will exceed the socially significant benefit from its communication.

Audit Engagement Leader,

as a result of which

auditor's report [signature] Initials, surname

Audit organization:

joint-stock company "ZZZ",

PSRN 9900000000000,

111421, Moscow, Koroleva street, 101,

member of the self-regulatory organization of auditors "NNN",

ORNZ 01234567890.

"_____" _____________ 2017

1.5. Annual Financial Statements

[The audit report is issued by the audit firm under the following circumstances:

the audited entity is an organization whose securities are admitted to organized trading;

the audited entity is an organization that does not create a group specified in Part 2 of Article 1 of the Federal Law “On Consolidated Financial Statements”;

the audit was conducted in accordance with the International Standards on Auditing (ISA) put into effect and to be applied on the territory of the Russian Federation;

the audit was conducted in respect of a complete set of annual financial statements prepared by the management of the audited entity in accordance with International Financial Reporting Standards (IFRS) that have been put into effect and are to be applied on the territory of the Russian Federation;

persons responsible for overseeing the preparation of annual financial statements are not persons responsible for corporate governance of the entity being audited (members of the board of directors, supervisory board, others);

the auditor's report contains key audit matters in accordance with the requirements of ISA 701 "Informing about key audit matters in the auditor's report";

all other information identified in accordance with SA 720, The Auditor's Responsibilities Relating to Other Information, is obtained prior to the date of the auditor's report (if the entity does not prepare other information, the "Other Information" section should be deleted from the auditor's report);

there are no material misstatements of the other information as determined in accordance with SA 720, The Auditor's Responsibilities Relating to Other Information;

there is no material uncertainty related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern;

terms of the audit engagement in terms of the responsibility of the management of the audited entity for the annual financial statements, they comply with the requirements of ISA 210 " Agreeing on the terms of audit engagements »;

based on the audit evidence obtained, the audit firm has concluded that it is reasonable to express the unmodified opinion in the auditor's report;

In addition to the audit of the annual financial statements, regulatory legal acts do not provide for the obligation of the auditor to perform additional procedures in relation to these statements.]

AUDIT REPORT

To the shareholders of the joint-stock company "YYY"

Opinion

We have audited the accompanying annual financial statements of Joint Stock Company YYY (OGRN 8800000000000, 220, Profsoyuznaya Street, Moscow, 115621), consisting of a statement of financial position as at 31 December 2016 and statements of profit or loss and other comprehensive income , changes in equity and cash flows for 2016, as well as notes to the annual financial statements, consisting of a summary of significant accounting policies and other explanatory information.

In our opinion, the accompanying annual financial statements present fairly, in all material respects, the financial position of Joint Stock Company YYY as at 31 December 2016, as well as its financial performance and cash flows for 2016 in accordance with International Financial Reporting Standards ( IFRS).

Basis for expressing opinion

We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are described in the Auditor's Responsibilities for the Audit of the Annual Financial Statements section of this report. We are independent of the entity in accordance with the Rules for the Independence of Auditors and Auditing Firms and the Code of Professional Ethics for Auditors, consistent with the Code of Ethics for Professional Accountants developed by the International Ethics Standards Board for Professional Accountants, and we have fulfilled other other responsibilities in accordance with these requirements professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are matters that, in our professional judgment, are of most significance to our audit of the annual financial statements for the current period. These matters were considered in the context of our audit of the annual financial statements as a whole and in forming our opinion thereon, and we do not express a separate opinion on these matters.

[Example. Goodwill is an explanation [X] in the annual financial statements.

Under IFRS, the entity is required to test the value of goodwill for impairment annually. This annual impairment test was significant to our audit as The carrying amount of goodwill as at 31 December 20x1 is material to the annual financial statements. In addition, management's evaluation of goodwill is complex and highly subjective and relies on assumptions, namely [describe certain assumptions] that affect expected future market or economic conditions, especially in [name of country or geographic region].

Our audit procedures included, among other things, engaging a valuation expert to assist us in evaluating the assumptions and methodologies used by the entity being audited, such as those relating to projected revenue and earnings growth for [business line name]. We have also focused our audit procedures on the adequacy of the entity's disclosure of those assumptions to which the results of the impairment test are most sensitive and have the most significant effect on determining the recoverable amount of goodwill.]

other information

Management is responsible for the other information. Other information includes [ the information contained in Statement X, but does not include the annual financial statements and our auditor's report thereon].

Our opinion on the annual financial statements does not cover the other information, and we do not express any form of assurance conclusion on that information.

In connection with our audit of the annual financial statements, our responsibility is to read the other information and, in doing so, consider whether there are material inconsistencies between the other information and the annual financial statements or our knowledge obtained during the audit, and whether the other information does not contain other information. indications of material misstatement. If, based on the work we have performed, we conclude that such other information contains a material misstatement, we are required to report that fact. We have not identified any facts that need to be reflected in our opinion.

Responsibility of management and [members of the board of directors]

audited entity for annual financial statements

Management is responsible for the preparation and fair presentation of these annual financial statements in accordance with IFRS and for such internal control as management determines is necessary to enable the preparation of annual financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the annual financial statements, management is responsible for assessing the entity's ability to continue as a going concern, for disclosing information relating to going concern, as appropriate, and for reporting on a going concern basis, unless management intends to liquidate the entity. a person to terminate its activities or when it has no other viable alternative than liquidation or termination of activities.

[Board members] are responsible for overseeing the preparation of the entity's annual financial statements.

Auditor's Responsibility for the Audit

annual financial statements

Our objectives are to obtain reasonable assurance about whether the annual financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these annual financial statements.

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. In addition, we do the following:

a) identify and assess the risks of material misstatement of the annual financial statements due to fraud or error; design and perform audit procedures in response to these risks; obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement from fraud is greater than the risk of not detecting a material misstatement from an error, as fraud may include collusion, forgery, omission, misrepresentation, or circumvention of internal controls;

d) conclude that management of the entity is appropriate to use the going concern basis and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. its activity. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the annual financial statements or, if such disclosures are inappropriate, modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the entity to be unable to continue as a going concern;

e) assess the presentation of the annual financial statements as a whole, their structure and content, including disclosures, and whether the annual financial statements present underlying transactions and events in such a way as to ensure their fair presentation.

We also provide [members of the board of directors] of the entity with a statement that we have complied with all relevant ethical requirements regarding independence and have kept those entities informed of all relationships and other matters that could reasonably be considered to affect the auditor's independence, and where appropriate, about appropriate precautions.

From the matters that we have brought to the attention of the [board of directors] of the entity, we have identified matters that were most significant to the audit of the annual financial statements for the current period and, therefore, are key audit matters. We describe these matters in our auditor's report, except when public disclosure of information about these matters is prohibited by law or regulation, or when, in extremely rare cases, we conclude that information about a matter should not be disclosed in our conclusion, since it can reasonably be assumed that the negative consequences of the communication of such information will exceed the socially significant benefits of its communication.

Audit Engagement Leader,

as a result of which

auditor's report [signature] Initials, surname

Audit organization:

joint-stock company "ZZZ",

PSRN 9900000000000,

111421, Moscow, Koroleva street, 101,

member of the self-regulatory organization of auditors "NNN",

ORNZ 01234567890.

"_____" _____________ 2017

1.6. Annual financial statements of a commercial organization under Russian rules
(with Key Audit Matters)

[The audit report is issued by the audit firm under the following circumstances:

the audited entity is an organization whose securities are admitted to organized trading;

the audit was conducted in accordance with the International Standards on Auditing (ISA) put into effect and to be applied on the territory of the Russian Federation;

the audit was carried out in respect of a complete set of annual financial statements, the composition of which is established by the Federal Law "On Accounting";

persons responsible for supervising the preparation of annual financial statements are not persons responsible for corporate governance of the entity being audited (members of the board of directors, supervisory board, others);

the auditor's report contains key audit matters in accordance with the requirements of ISA 701 "Informing about key audit matters in the auditor's report";

there are no material misstatements of the other information as determined in accordance with SA 720, The Auditor's Responsibilities Relating to Other Information;

there is no material uncertainty related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern;

based on the audit evidence obtained, the audit firm has concluded that it is reasonable to express the unmodified opinion in the auditor's report;

AUDIT REPORT

To the shareholders of the joint-stock company "YYY"

Opinion

We have audited the attached annual financial statements of Joint Stock Company YYY (OGRN 8800000000000, 220, Profsoyuznaya Street, Moscow, 115621), consisting of the balance sheet as of December 31, 2016, income statement, annexes to the balance sheet and report on financial results, including the statement of changes in equity and the statement of cash flows for 2016, notes to the balance sheet and income statement.

In our opinion, the attached annual financial statements present fairly, in all material respects, the financial position of Joint Stock Company YYY as of December 31, 2016, its financial results and cash flows for 2016 in accordance with the accounting reporting rules set out in Russian Federation.

Basis for expressing opinion

We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are described in the Auditor's Responsibilities for the Audit of the Annual Accounts section of this report. We are independent of the entity in accordance with the Rules for the Independence of Auditors and Auditing Firms and the Code of Professional Ethics for Auditors, consistent with the Code of Ethics for Professional Accountants developed by the International Ethics Standards Board for Professional Accountants, and we have fulfilled other other responsibilities in accordance with these requirements professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are matters that, in our professional judgment, were of most significance to our audit of the annual financial statements for the current period. These matters were considered in the context of our audit of the annual financial statements as a whole and in forming our opinion thereon, and we do not express a separate opinion on these matters.

[Example. Accounts receivable - explanation [X] of the annual financial statements.

The audited entity has significant balances of receivables from counterparties engaged in construction. A number of such counterparties are experiencing financial difficulties and, therefore, there is a risk of default on this debt.

Our audit procedures included: testing controls on the receivables collection process; testing the receipt of funds after the reporting date; testing the reasonableness of the allowance for doubtful debts, taking into account information available from external sources on the degree of credit risk in relation to receivables, as well as using our own understanding of the level of doubtful receivables in the industry as a whole based on recent experience. We also assessed the sufficiency of disclosures made by the entity about the extent to which value judgments are used in calculating the allowance for doubtful debts.]

other information

Management is responsible for the other information. Other information includes [ the information contained in the X report, but does not include the annual financial statements and our auditor's report thereon].

Our opinion on the annual financial statements does not extend to the other information, and we do not express any form of assurance conclusion on this information.

In connection with our audit of the annual financial statements, our responsibility is to review the other information and, in doing so, consider whether there are material inconsistencies between the other information and the annual financial statements or our knowledge obtained during the audit, and whether the other information does not contain other information. indications of material misstatement. If, based on the work we have performed, we conclude that such other information contains a material misstatement, we are required to report that fact. We have not identified any facts that need to be reflected in our opinion.

Responsibility of management and [members of the board of directors]

audited entity for the annual financial statements

In preparing the annual financial statements, management is responsible for assessing the entity's ability to continue as a going concern, for disclosures relating to going concern, as appropriate, and for reporting on a going concern basis, unless management intends to liquidate the entity. a person, terminate its activities or when it has no other viable alternative than liquidation or termination of activities.

[Board members] are responsible for overseeing the preparation of the entity's annual financial statements.

Auditor's Responsibility for the Audit

annual financial statements

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. In addition, we do the following:

d) conclude that management of the entity is appropriate to use the going concern basis and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. its activity. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the annual financial statements or, if such disclosures are inappropriate, modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the entity to be unable to continue as a going concern;

From the matters we have brought to the attention of the [board of directors] of the entity, we have identified matters that were most significant to the audit of the annual financial statements for the current period and, therefore, are key audit matters. We describe these matters in our auditor's report, except when public disclosure of information about these matters is prohibited by law or regulation, or when, in extremely rare cases, we conclude that information about a matter should not be disclosed in our conclusion, since it can reasonably be assumed that the negative consequences of the communication of such information will exceed the socially significant benefits of its communication.

Audit Engagement Leader,

as a result of which

auditor's report [signature] Initials, surname

Audit organization:

joint-stock company "ZZZ",

PSRN 9900000000000,

111421, Moscow, Koroleva street, 101,

member of the self-regulatory organization of auditors "NNN",

ORNZ 01234567890.

"_____" _____________ 2017

2. REPORTING IN ACCORDANCE WITH THE CONCEPT OF SPECIAL PURPOSE

2.1. Consolidated financial report of a political party

[The audit report is issued by the audit firm under the following circumstances:

the audited entity is a political party;

the audit was conducted in accordance with the International Standards on Auditing (ISA) put into effect and to be applied on the territory of the Russian Federation;

the audit was carried out in relation to the consolidated financial report of a political party, provided for by the Federal Law "On Political Parties" and drawn up in the form established by the Resolution of the CEC of Russia dated September 28, 2005 No. 153/1025-4 "On the forms of the consolidated financial report of a political party and information about receipt and expenditure of funds of a political party, regional branch of a political party, other registered structural unit political party";

when compiling the consolidated financial report of a political party, the authorized person (body) of the political party was guided by the Decree of the CEC of Russia dated June 10, 2009 No. of a registered structural subdivision of a political party and on Recommendations for the preparation of a consolidated financial report of a political party”;

responsibility for supervision over the preparation of the consolidated financial report of the political party and for the organization of its mandatory audit is borne by the person (body) authorized (authorized) by the documents of the political party;

the entity does not prepare other information as determined in accordance with SA 720, The Auditor's Responsibilities Relating to Other Information;

there is no material uncertainty related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern;

the terms of the audit engagement in terms of the responsibility of the authorized person (body) of the political party for the consolidated financial report of the political party comply with the requirements of ISA 210 “Agreement on the terms of audit engagements”;

the auditor also issued an audit opinion on the annual financial statements of the political party, the composition of which is established by the Federal Law “On Accounting”, prepared for the same period;

based on the audit evidence obtained, the audit firm has concluded that it is reasonable to express the unmodified opinion in the auditor's report;

In addition to the audit of the consolidated financial statement, regulatory legal acts do not provide for the obligation of the auditor to carry out additional procedures in relation to these statements.]

AUDIT REPORT

Opinion

We have audited the attached consolidated financial report of the political party "YYY" (OGRN 8800000000000, 220 Profsoyuznaya Street, Moscow, 115621) for 2016 (hereinafter referred to as the consolidated financial report).

In our opinion, the attached Consolidated Financial Statement for 2016 has been prepared in all material respects in accordance with the requirements of the Federal Law “On Political Parties” and Resolution of the CEC of Russia No. party and information on the receipt and expenditure of funds of a political party, a regional branch of a political party, another registered structural unit of a political party”, dated June 10, 2009 No. 163/1158-5 “On Recommendations for compiling information on the receipt and expenditure of funds of a political party, regional branch of a political party, other registered structural subdivision of a political party and on Recommendations for the preparation of a consolidated financial report of a political party”.

Basis for expressing opinion

We draw attention to the information on the principles of preparation of the consolidated financial report, set out in paragraph X of the explanatory note to this report.

The Consolidated Financial Statement has been prepared in order to ensure that the political party complies with the requirements of the Federal Law “On Political Parties”. As a result, this consolidated financial statement may not be suitable for any other purpose. We do not modify our opinion in connection with this circumstance.

Other information

The political party has prepared annual financial statements for 2016 in accordance with the rules for the preparation of financial statements established in the Russian Federation. We have audited these financial statements and issued an auditor's report on them dated "_____" _____________ 2017.

A responsibilityXXX and www
for the preparation of the consolidated financial report

XXX is responsible for the preparation of the consolidated financial report in accordance with the Federal Law "On Political Parties" and Resolutions of the CEC of Russia dated June 10, 2009 No. 163/1158-5 "On Recommendations for Compiling Information on the Receipt and Spending of Funds of a Political Party, Regional Branch of a political party, other registered structural subdivision of a political party and on Recommendations for the preparation of a consolidated financial report of a political party”, and dated June 10, 2009 No. political party, other registered structural subdivision of a political party and the Guidelines for the Compilation of a Consolidated Financial Statement of a Political Party” and for the internal control system that XXX deems necessary to enable the preparation of a consolidated financial statement that is free from material misstatement due to fraud x actions or errors.

In preparing the consolidated financial statements, XXX is responsible for assessing the ability of a political party to continue as a going concern, for disclosing information related to going concern, as appropriate, and for applying the going concern principle used in accounting, except where, in accordance with Articles 39 and 41 of the Federal Law "On Political Parties" in accordance with the established procedure adopted or plan to adopt a decision on the liquidation of a political party or on the suspension of its activities.

The WWW political party is responsible for overseeing the preparation of the consolidated financial report.

Auditor's responsibility

for the audit of the consolidated financial statement

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the consolidated financial statements.

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. In addition, we:

a) identify and assess the risks of material misstatement of the consolidated financial statement due to fraud or error; design and perform audit procedures in response to these risks; obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement from fraud is greater than the risk of not detecting a material misstatement from an error, as fraud may include collusion, forgery, omission, misrepresentation, or circumvention of internal controls;

c) assess the appropriate nature of the applied accounting policy, the validity of accounting estimates and the corresponding disclosure of information prepared by the XXX political party;

d) conclude that the XXX political party is appropriate to apply the going concern assumption and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the political party to continue as a going concern. its activities. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial statements or, if such disclosures are inappropriate, modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may lead to the fact that, in accordance with Articles 39 and 41 of the Federal Law “On Political Parties”, a decision will be made in accordance with the established procedure to suspend or liquidate a political party.

Audit Engagement Leader,

as a result of which

auditor's report [signature] Initials, surname

Audit organization:

joint-stock company "ZZZ",

PSRN 9900000000000,

111421, Moscow, Koroleva street, 101,

member of the self-regulatory organization of auditors "NNN",

ORNZ 01234567890

"_____" _____________ 2017

2.2. Information on the receipt and expenditure of funds of the regional branch of a political party

[The audit report is issued by the audit firm under the following circumstances:

the audited entity is a regional branch of a political party;

the audit was conducted in accordance with the International Standards on Auditing (ISA) put into effect and to be applied on the territory of the Russian Federation;

the audit was carried out in relation to information on the receipt and expenditure of funds of the regional branch of a political party, provided for by the Federal Law "On Political Parties" and drawn up in the form established by the Resolution of the Central Election Commission of Russia dated September 28, 2005 No. 153/1025-4 "On the forms of the consolidated financial report political party and information about the receipt and expenditure of funds of a political party, a regional branch of a political party, another registered structural unit of a political party”;

when compiling information on the receipt and expenditure of funds of the regional branch of a political party, an authorized person (body) of the regional branch of a political party was guided by the Decree of the Central Election Commission of Russia dated June 10, 2009 No. , a regional branch of a political party, another registered structural subdivision of a political party and on the Recommendations for the preparation of a consolidated financial report of a political party”;

responsibility for supervision over the preparation of information on the receipt and expenditure of funds of the regional branch of the political party and for the organization of their mandatory audit is the person (body) authorized (authorized) in accordance with the documents of the political party that created the regional branch;

the entity does not prepare other information as determined in accordance with SA 720, The Auditor's Responsibilities Relating to Other Information;

there is no material uncertainty related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern;

the terms of the audit assignment in terms of the responsibility of the authorized person (body) of the regional branch of the political party for information on the receipt and expenditure of funds of the regional branch of the political party comply with the requirements of ISA 210 “Agreement on the terms of audit assignments”;

there are no restrictions on the dissemination or use of the results of the audit engagement;

the auditor also issued an audit report on the annual financial statements of the regional branch of a political party, the composition of which is established by the Federal Law “On Accounting”, prepared for the same period;

based on the audit evidence obtained, the audit firm has concluded that it is reasonable to express the unmodified opinion in the auditor's report;

in addition to auditing information on the receipt and expenditure of funds of the regional branch of a political party, regulatory legal acts do not provide for the obligation of the auditor to carry out additional procedures in relation to this reporting.]

AUDIT REPORT

Opinion

We audited the attached information on the receipt and expenditure of funds from the Sakhalin regional branch of the political party "YYY" (Primary State Registration Number 1000000000000, house 23, Dzerzhinsky Street, Yuzhno-Sakhalinsk, 693020) (hereinafter referred to as the regional branch of the political party) for I, II, III and IV quarters of 2016 (hereinafter referred to as information).

In our opinion, the attached information has been prepared in all material respects in accordance with the requirements of the Federal Law “On Political Parties” and Resolutions of the Central Election Commission of Russia of September 28, 2005 No. and expenditure of funds of a political party, a regional branch of a political party, another registered structural unit of a political party”, dated June 10, 2009 No. 163/1158-5 “On Recommendations for compiling information on the receipt and expenditure of funds of a political party, a regional branch of a political party, other registered structural subdivision of a political party and on the Recommendations for the preparation of a consolidated financial report of a political party”.

Basis for expressing opinion

We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Statements section of this report. We are independent of the entity in accordance with the Rules for the Independence of Auditors and Auditing Firms and the Code of Auditors' Professional Ethics consistent with the International Ethics Standards Board for Professional Accountants' Code of Ethics for Professional Accountants, and we have fulfilled our other appropriate responsibilities in accordance with those requirements professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Critical Circumstances - Accounting Principles
and distribution restrictions

We draw attention to the information on the principles for compiling information set out in paragraph X of the explanatory note to them.

The information was prepared in order to comply with the requirements of the Federal Law "On Political Parties" by the regional branch of the political party. As a result, this information may not be suitable for any other purpose. We do not modify our opinion in connection with this circumstance.

Other information

The regional branch of the political party prepared the annual financial statements for 2016 in accordance with the rules for the preparation of financial statements established in the Russian Federation. We have audited these financial statements and issued an auditor's report on them dated "_____" _____________ 2017.

A responsibilityXXXandwww
for preparing information

XXX is responsible for the preparation of information in accordance with the Federal Law "On Political Parties" and Resolutions of the CEC of Russia dated June 10, 2009 No. 163/1158-5 "On Recommendations for Compiling Information on the Receipt and Spending of Funds of a Political Party, Regional Branch of a Political Party , another registered structural subdivision of a political party and on Recommendations for compiling a consolidated financial report of a political party", and dated June 10, 2009 No. 163/1158-5 "On Recommendations for compiling information on the receipt and expenditure of funds of a political party, a regional branch of a political party , other registered structural unit of a political party and the Guidelines for the Compilation of the Consolidated Financial Report of a Political Party” and for such internal control as XXX deems necessary to enable the preparation of a report that is free from material misstatement, whether due to fraud or error.

In preparing the disclosures, XXX is responsible for assessing the ability of the regional branch of a political party to continue as a going concern, for disclosing, as appropriate, information relating to going concern, and for applying the going concern principle used in accounting, unless, in accordance with the charter of a political party or in the manner prescribed by Articles 39 and 41 of the Federal Law "On Political Parties" adopted or plans to adopt a decision to liquidate the regional branch of a political party or to suspend its activities.

WWW is responsible for overseeing the preparation of the information.

Auditor's Responsibility for the Audit of Information

Our objectives are to obtain reasonable assurance about whether the information is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements may arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users based on the information.

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. In addition, we:

a) identify and assess the risks of material misrepresentation of information due to fraud or error; design and perform audit procedures in response to these risks; obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement from fraud is greater than the risk of not detecting a material misstatement from an error, as fraud may include collusion, forgery, omission, misrepresentation, or circumvention of internal controls;

c) assess the appropriate nature of the applied accounting policy, the validity of accounting estimates and the corresponding disclosure of information prepared by the XXX regional branch of a political party;

d) conclude on the appropriateness of applying the XXX regional branch of a political party the going concern assumption, and based on the audit evidence obtained, conclude whether there is a material uncertainty related to events or conditions that may cast significant doubt on the ability of the regional branch political party to continue its activities without interruption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the disclosures or, if such disclosures are inappropriate, modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may lead to the fact that, in accordance with the charter of a political party or in the manner prescribed by Articles 39 and 41 of the Federal Law "On Political Parties", a decision is made or is planned to be made to liquidate a regional branch of a political party or to suspend its activities.

Audit Engagement Leader,

as a result of which

auditor's report [signature] Initials, surname

Audit organization:

joint-stock company "ZZZ",

PSRN 9900000000000,

111421, Moscow, Koroleva street, 101,

member of the self-regulatory organization of auditors "NNN",

ORNZ 01234567890

"_____" _____________ 2017

The addressee of the audit report is indicated, determined in accordance with the terms of the audit assignment. For example, it may be a person (body) of a political party authorized in accordance with its charter to approve the accounting (financial) statements of a political party or to appoint an audit organization (paragraph 8 of Article 25 of the Federal Law "On Political Parties").

The person (body) of the political party responsible (responsible) for the preparation of the financial statements of the political party, determined (determined) by the documents of the political party. For example, it may be a person of a political party who, by virtue of Part 1 of Article 7 of the Federal Law “On Accounting”, is responsible for organizing the maintenance accounting and storage of accounting documents of a political party, or a person responsible for the implementation financial activities political party, appointed in accordance with paragraph 5 of Article 28 of the Federal Law "On Political Parties".

A person (body) of a political party responsible (responsible) for supervising the preparation of financial statements of a political party, determined (determined) by the documents of a political party. Where it is difficult to identify the person or persons charged with governance with whom the auditor needs to communicate, in accordance with paragraph A3 of ISA 260 Communications with Those Charged with Governance, the auditor should discuss and agree on such the person or persons with the party that engaged the auditor to perform the engagement.

In accordance with the documents of a political party, a person (body) of the regional branch of a political party may be responsible for supervising the preparation of financial statements and for organizing its mandatory audit.

The addressee of the auditor's report, determined in accordance with the terms of the audit assignment, is indicated. For example, it can be a person (body) of a regional branch of a political party or a person (body) of a political party that has created a regional branch, which (which) in accordance with the documents of a political party is authorized (authorized) to approve the accounting (financial) statements of a regional branch of a political party, or to appoint an audit organization (paragraph 8 of Article 25 of the Federal Law "On Political Parties").

The person (body) of the regional branch of the political party, responsible (responsible) for the preparation of accounting reports of the regional branch of the political party, determined (defined) by the documents of the political party. For example, it may be a person of the regional branch of a political party, which, by virtue of Part 1 of Article 7 of the Federal Law “On Accounting”, is responsible for organizing accounting and storing accounting documents of the regional branch of a political party, or a person responsible for financial activities , a regional branch of a political party, appointed in accordance with paragraph 5 of Article 28 of the Federal Law "On Political Parties".

The person (body) of the regional branch of the political party or the person (body) of the political party that created the regional branch in question, responsible (responsible) for supervising the preparation of financial statements of the regional branch of the political party, determined (determined) by the documents of the political party and (or) the considered regional departments. If it is difficult to identify the person or persons charged with governance with whom the auditor needs to communicate, in accordance with paragraph A3 of ISA 260 Communications with Those Charged with Governance, the auditor should discuss and agree on such person or persons with the party that engaged the auditor to perform the engagement.

If necessary, a different title of the section is acceptable, for example, "Information other than the annual consolidated financial statements and the auditor's report thereon."

If necessary, a different title of the section is acceptable, for example, "Information other than the annual financial statements and the auditor's report thereon."

If necessary, a different title of the section is acceptable, for example, "Information other than the annual financial statements and the auditor's report on it."

The addressee of the auditor's report, determined in accordance with the terms of the audit assignment, is indicated. For example, it may be a person (body) of a political party authorized in accordance with its charter to appoint an audit organization (paragraph 8 of Article 25 of the Federal Law "On Political Parties").

The person (body) of the political party responsible (responsible) for the preparation of the consolidated financial report, determined (determined) by the documents of the political party. For example, it may be a person of a political party who, by virtue of Part 1 of Article 7 of the Federal Law “On Accounting”, is responsible for organizing accounting and storing accounting documents of a political party, or a person responsible for financial activities of a political party, appointed in accordance with paragraph 5 of Article 28 of the Federal Law "On Political Parties".

The person (body) of the political party responsible (responsible) for supervising the preparation of the consolidated financial report, determined (determined) by the documents of the political party. Where it is difficult to identify the person or persons charged with governance with whom the auditor needs to communicate, in accordance with paragraph A3 of ISA 260 Communications with Those Charged with Governance, the auditor should discuss and agree on such the person or persons with the party that engaged the auditor to perform the engagement.

In accordance with the documents of a political party, a person (body) of the regional branch of a political party may be responsible for supervising the preparation of information on the receipt and expenditure of funds of the regional branch of the political party and for organizing their mandatory audit.

The addressee of the auditor's report, determined in accordance with the terms of the audit assignment, is indicated. For example, it may be a person (body) of a political party authorized (authorized) in accordance with its charter to appoint an audit organization (paragraph 8 of Article 25 of the Federal Law "On Political Parties").

The person (body) of the regional branch of the political party responsible (responsible) for the preparation of information, determined (defined) by the documents of the political party and (or) the regional branch of the political party. For example, it may be a person of the regional branch of a political party, which, by virtue of Part 1 of Article 7 of the Federal Law “On Accounting”, is responsible for organizing accounting and storing accounting documents of the regional branch of a political party, or a person responsible for financial activities regional branch of a political party, appointed in accordance with paragraph 5 of Article 28 of the Federal Law "On Political Parties".

The person (body) of the regional branch of the political party or the person (body) of the political party that created the regional branch, responsible (responsible) for supervising the preparation of information, determined (determined) by the documents of the political party and (or) the regional branch of the political party. If it is difficult to identify the person or persons charged with governance with whom the auditor needs to communicate, in accordance with paragraph A3 of ISA 260 Communications with Those Charged with Governance, the auditor should discuss and agree on such person or persons with the party that engaged the auditor to perform the engagement.

Mandatory audit 2017

Mandatory audit: criteria 2017

Organizations subject to mandatory audit

Mandatory audit for LLC

Mandatory audit: responsibility

For whom an audit is mandatory

Stages of a statutory audit

What to check in the contract with auditors

Structure of the conclusion

1. REPORTING IN ACCORDANCE WITH THE GENERAL PURPOSE CONCEPT

1.1. Annual financial statements of a commercial organization under Russian rules (excluding Key Audit Matters)

1.4. Annual consolidated financial statements

1.5. Annual Financial Statements

1.6. Annual financial statements of a commercial organization under Russian rules (with Key Audit Matters)

2. REPORTING IN ACCORDANCE WITH THE CONCEPT OF SPECIAL PURPOSE

2.1. Consolidated financial report of a political party

2.2. Information on the receipt and expenditure of funds of the regional branch of a political party

1.1. Annual financial statements of a commercial organization under Russian rules
(excluding Key Audit Matters)

1.6. Annual financial statements of a commercial organization under Russian rules
(with Key Audit Matters)