OJSC Mogilevobresursy
Additional information
04/14/2018
Annual report of the issuer of securities for 2017.
Open Joint Stock Company "Mogilyevoblresursy"
Validation Audit Report
annual financial statements for 2017
Mogilevoblresursy OJSC
Number 5 of March 12, 2018.
Director of Mogilevoblresursy OJSC Evgeny Y. Kozikov.
Additional Liability Company Paritet Audit Firm.
Legal address: Mogilyov, ul. Lenin, 49/20, c.45.
Tel: 31-04-56.
Certificate of state registration issued on the basis of the decision of the Mogilev Regional Executive Committee No. 16-23 of July 24, 2000.
UNP 700381745.
Auditors participated in the audit:
Shekun Elena Vasilievna (auditor qualification certificate No. 0000564 dated February 18, 2003);
Biryukova Tatyana Nikolaevna (auditor qualification certificate No. 0002209 dated 06/20/2014);
Mogilevoblresursy OJSC.
Legal address: 212040, Mogilev, ul. Zalutsky, 23.
OJSC “Mogilyovblresursy” is registered by the Administration of the Oktyabrsky district of the city of Mogilev from 02.20.1999.
UNP 700012221.
The responsible persons in the audited period were:
Director - Kozikov E.Yu ..
Chief Accountant - Pozdnyakova S.N.
The basis for the audit is contract No. 1 dated 09.01.2018.
Audited period - 2017 year.
The audit started on 03/05/2018, ended on 12.03.2018.
REPORT on the test results
Additional Liability Company Paritet Audit Firm.
Open Joint Stock Company "Mogilevblresursy".
1. We have audited the accuracy of the annual financial statements of OJSC Mogilevoblresursy for 2017.
2. When planning and conducting an audit, we examined the state of internal control at OJSC “Mogilevoblresursy”. Responsibility for the organization and condition of internal control is borne by Mogilevblresursy OJSC
3. We reviewed the state of internal control in order to determine the scope of work necessary to form an audit opinion on the reliability of financial statements. The work done in the course of the audit does not mean conducting a full and comprehensive audit of the internal control system of Mogilevblresursy OJSC in order to identify all possible shortcomings.
4. In the course of the audit, we did not find the facts from which it would be possible to conclude that the internal control system of OJSC Mogilevoblresursy does not correspond to the scale and nature of its activities.
5. We have not found serious violations of the established order of accounting and preparation of financial statements.
6. During the audit, we examined the compliance of OJSC “Mogilyevoblresursy” with the current legislation of the Republic of Belarus when conducting business transactions.Responsibility for compliance with the current legislation of the Republic of Belarus when performing business operations is borne by Mogilevblresursy. We checked the compliance of a number of business operations with Mogilevoblresursy with the current legislation in order to get sufficient confidence that the financial statements do not contain significant distortions.
Subject to verification are constituent documents, primary documents, accounting registers, accounting, tax and statistical reporting forms, regulations on the organization’s accounting policy, company correspondence, contracts, general ledger, turnover balance sheets, warrant journals, and others.
This audit included an audit of general issues (title documents, accounting policies, accounting and internal control), long-term assets, stocks and costs, cash, investments, calculations, individual business transactions, deferred tax assets and deferred tax liabilities, incomes and expenses of future periods, formation and use of reserves of forthcoming payments, financial results, equity capital, financial statements indicators in accordance with the list of issues.
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AUDIT OF COMMON QUESTIONS:
1. 1. Audit of title documents:
- certificates of state registration; constituent documents; regulations on branches, representative offices, other separate subdivisions; special permits (licenses) for the right to engage in licensed activities:
OJSC “Mogilyevoblresursy” was created on the basis of the order of the Mogilev regional territorial fund of state property dated November 28, 2008 No. 284 by converting the Republican trade and intermediary unitary enterprise RUE “Mogilyevblresursy” in accordance with the legislation of the Republic of Belarus on the privatization of state property. The Company was reorganized by joining the Brody Trading House OJSC on the basis of the decision of the extraordinary joint joint meeting of December 4, 2013 (Minutes No. 8).
The constituent documents of the organization are executed in accordance with the legislation of the Republic of Belarus.
The authorized capital of the Company is formed in the amount of 496368 rubles. 40 kopecks and divided into 1128110 ordinary (Ordinary) shares with a nominal value of 44 kopecks each. Shares of the company are issued in non-documentary form.
The founders of the Company are 58 shareholders, of which 57 individuals (0.251%) and 99.749% - the state's share in the face of GO "Belresursy".
Legal address: 212040, Mogilev, ul. Zalutsky, 23, specified in the constituent documents corresponds to the actual address of the location of the organization.
The main purpose of the Company is to make a profit.
According to the Charter, the Company carries out any types of activities in accordance with the National Classifier of the Republic of Belarus “Types of Economic Activity” and other activities not prohibited by applicable law.
The activities subject to licensing in accordance with the laws of the Republic of Belarus are carried out by the Company after receiving the appropriate special permit (license):
- License No. 02010/11181 for the right to carry out security activities is valid until July 16, 2024.
- License No. 70000/92 for the right to conduct wholesale trade and storage of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products, valid until 08.04.2019.
- license No. 74010/9715/6019/9 for the right to conduct retail trade in alcoholic beverages and (or) tobacco products. valid until 04/05/2024
- license No. 33133 / 2452-1 for the right to carry out activities in the field of industrial safety;
- License No. 021906-45587 for the right to carry out activities in the field of automobile transport. Valid until 07.14.2024;
1.2. Accounting policy audit:
- compliance of the accounting policy adopted by the audited entity with the requirements of the legislation of the Republic of Belarus; completeness of disclosure of accounting methods and taxation issues in the accounting policy; analysis of the applied methods of accounting:
The position on the accounting policy of the company for 2017 was approved by order No. 2 dated 03/01/2017. The adopted accounting policy is consistent with the legislation, the size and conditions of the organization.
In the audited period, accounting in the enterprise is conducted in an automated way.
When verifying compliance with the requirements of the legislation on accounting and the preparation of financial statements, there were no significant violations.
1.3. Audit of the organization of accounting and internal control:
-compliance of primary accounting documents applied by the audited entity with the requirements of the legislation of the Republic of Belarus:
The organization applies unified forms of primary documents.
When randomly checking the correctness of the organization of primary accounting documents violations are not installed.
- the procedure for organizing and conducting an inventory of assets and liabilities and reflecting its results in accounting and financial statements:
In accordance with the current legislation, before the preparation of the annual financial statements, an inventory of assets and liabilities was carried out. (Order No. 166 dated 10/27/2017 and Order No. 185 dated 11.29.2017).
Deviations in the results of inventories is not installed.
- organization and efficiency of the internal control system:
During the audit of compliance with the requirements of the law on accounting and reporting, violations were not established.
The annual financial statements of the organization consists of:
balance sheet;
profit and loss statement;
report on changes in equity;
cash flow statement;
applications stipulated by regulatory legal acts on accounting and reporting;
notes to financial statements.
The annual financial statements of the company include all the data necessary to form a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. In the forms of financial statements are all provided for in their indicators. The heading part of the forms is filled out with an indication of all the necessary details: name, UNP, type of activity, organizational and legal form, governing body, unit of measurement, address. The compilation and presentation of financial statements is made in thousands of Belarusian rubles.
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AUDIT OF LONG-TERM ASSETS :
2.1. Audit of fixed assets:
- the correctness of the classification of objects as fixed assets and their availability; the correctness of the valuation of fixed assets; the correctness of accrual and accounting depreciation and impairment of fixed assets; the correctness and carrying out in accounting of revaluation of fixed assets; the correctness of the reflection in the accounting of income, disposal, internal movement of fixed assets; the correct reflection in the accounting of the cost of reconstruction (modernization, restoration) of fixed assets; the correct reflection in the accounting of fixed assets received (transferred) for rent, gratuitous use:
No violations found.
2. 2. Audit of intangible assets:
- the correctness of the classification of objects as intangible assets; correct valuation of intangible assets; the correctness of accrual and accounting depreciation and impairment of intangible assets; the correctness of the reflection in the accounting of receipts and disposals of intangible assets:
No violations found.
2.3. Audit of income investments in tangible assets:
- the correctness of reflection in the accounting of economic operations with investment real estate;the correctness of reflection in the accounting of business transactions with objects of financial lease (leasing); the correct reflection in accounting of other profitable investments in tangible assets:
The accounting object in the audited period was missing.
2.4. Audit of investments in long-term assets:
No violations found.
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AUDIT RESERVES AND COSTS:
3.1. Audit of materials and individual items in the composition of funds in circulation:
- the correctness of the assignment of objects to materials and individual items in the composition of the means in circulation and their presence; the correctness of the valuation of materials and individual items in the composition of funds in circulation; the correctness of the reflection in the accounting records of the receipt, release into production or transfer into operation, of other disposals of materials and individual items in the composition of funds in circulation; the correctness of the formation and use of reserves for reducing the cost of inventory
No violations found.
3.2. Audit of finished products, goods, works, services:
- the correctness of the reflection in the accounting of the output of finished products and its implementation:
No violations found.
- the correctness of the reflection in the accounting of receipts and sales of goods:
No violations found.
- the correctness of the reflection in the accounting of the costs of sales of products, goods, works, services:
No violations found.
3.3. Audit of production costs:
- the correctness of the formation and reflection in accounting of the direct costs of the main and auxiliary production; the correctness of the formation and reflection in the accounting of overhead and general business expenses; correct reflection in the accounting of losses from marriage; the correctness of the assessment and reflection in the accounting of the unfinished production;correct determination of the cost of finished products; the correctness of the formation and reflection in the accounting of the costs of service industries and households:
When checking the cost accounting violations are not installed.
4. AUDIT OF CASH:
- cash transactions; operations on settlement, currency and special accounts in banks; cash in transit; operations for the purchase, sale and conversion of foreign currency; the correct implementation of the mandatory sale of foreign currency and its reflection in the accounting records:
No violations found.
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AUDIT OF FINANCIAL INVESTMENTS:
- the correctness of the reflection in the accounting of financial investments in the authorized funds of other organizations; the correct reflection in the accounting of financial investments in debt securities; the correctness of the reflection in the accounting of loans provided; the correctness of the formation and use of reserves for impairment of short-term financial investments:
No violations found.
6. AUDIT OF CALCULATIONS:
- calculations with suppliers and contractors:
On account 60 "Settlements with suppliers and contractors," the organization summarizes information on payments for inventory items supplied by suppliers, for work performed, and services rendered. All transactions were carried out on the basis of supporting primary accounting documents. No violations found.
- calculations with buyers and customers:
On account 62 "Settlements with buyers and customers" the company summarizes information on settlements with customers. No violations found.
-the correctness of the formation and use of reserves for doubtful debts:
There is no accounting object.
- calculations for long-term and short-term loans and borrowings:
No violations found.
- calculations with the budget:
No violations found.
- social security and security calculations:
No violations found.
- calculations with employees of the organization for remuneration:
No violations found.
- settlements with accountable persons:
No violations found.
- settlements with the owner of the property (founders, participants):
No violations found.
- settlements with branches, representative offices and other separate divisions:
There is no accounting object.
7. AUDIT OF INDIVIDUAL ECONOMIC OPERATIONS:
-the correctness of reflection in the accounting of business operations for joint activities:
There is no accounting object.
-the correctness of reflection in the accounting of goods exchange operations:
No violations found.
-the correctness of the reflection in accounting of the receipt and use of financial assistance and other types of state support:
No violations found.
8. AUDIT OF POSTPONED TAX ASSETS AND POSTPONED TAX OBLIGATIONS:
- correct assessment of deferred tax assets and deferred tax liabilities; the correct reflection in accounting of deferred tax assets and deferred tax liabilities:
No violations found.
9. AUDIT OF INCOME AND EXPENSES FOR FUTURE PERIODS:
No violations found.
10. AUDIT OF FORMATION AND USE OF RESERVES OF FUTURE PAYMENTS:
There is no accounting object.
11. AUDIT OF FINANCIAL RESULTS:
11. 1. Revenue audit:
- the correctness of reflection in the accounting of income from current activities:
Violations in the correctness of the reflection of income from current activities is not installed.
- the correctness of reflection in accounting of income from investment and financial activities:
No violations found.
11. 2. Audit expenses:
- the correctness of the reflection in the accounting of other expenses for current activities:
No violations found.
- the correctness of reflection in the accounting of expenses for investment and financial activities:
No violations found.
12. AUDIT OF OWN CAPITAL:
-the correctness of the reflection in the accounting of business operations on the formation and change of the statutory fund:
The authorized capital is formed in full. Violations in the formation of the statutory fund is not installed.
- the correctness of reflection in the accounting of business operations for the formation and use of reserve and additional funds:
No violations found.
- the correctness of the reflection in the accounting of business transactions on the formation and use of retained earnings (uncovered loss):
No violations found.
13. AUDIT OF ACCOUNTING REPORTS:
- identity of indicators of analytical and synthetic accounting and indicators of financial statements; the reliability of the initial and comparable data in the financial statements:
When checking indicators of analytical, synthetic accounting and reporting indicators discrepancies are not established. The initial data of the reporting period correspond to the final data of the previous period.
- correct classification of long-term and short-term assets and liabilities of the audited entity:
No violations found.
-the correctness of disclosures in the notes to the financial statements:
No violations found.
-analysis of financial statements:
Key indicators of the financial condition of the organization for 2017:
|
N |
The name of indicators |
At the beginning |
Finally |
Standard |
|
one |
Current liquidity ratio |
1.25 |
1.27 |
more than 1.0 |
|
2 |
Coefficient of security |
0.20 |
0.21 |
more than 0.1 |
|
3 |
The ratio of financial liabilities assets |
0.47 |
0.47 |
no more than 0.85 |
|
four |
Net assets |
2446 |
2481 |
As can be seen from the above analysis, the coefficients of current liquidity and security of own working capital above the standard. The ratio of financial liabilities with assets is sufficient, which indicates the company's ability to settle its financial liabilities after the assets are sold.
- assessment of the reasonableness of the preparation of financial statements based on the assumption of the continuity of the entity being audited:
In the course of the audit, all the facts that could influence the ability of the organization to continue financial and economic activity and fulfill its obligations for at least the next 12 months following the reporting period, i.e. continuously. The audit conducted the necessary audit procedures, as a result of which sufficient audit evidence was obtained confirming the assumption that the organization will continue its financial and business activities for at least one year following the reporting period. At the same time, he has no intentions and need for liquidation or a substantial reduction in financial and economic activity, and accordingly his obligations will be fulfilled in the prescribed manner.
- assessment of the impact of environmental factors on financial statements:
During the inspection of environmental issues, no violations were identified .
- analysis of events that occurred after the reporting date:
The verification of events after the reporting date included an audit of the organization’s business, which took place between the reporting date and the date of the signing of the audit report.
All material events that occurred after the reporting date were established, evaluated and verified during this audit.
CONCLUSIONS ON THE RESULTS OF AUDIT:
During the audit, we reviewed the compliance of the order of accounting and reporting of OJSC “Mogilevoblresursy” with the current laws and regulations of the Republic of Belarus. We reviewed the state of internal control, the responsibility for the organization and state of which is borne by the head of Mogilevoblresursy OJSC, solely in order to determine the scope of work, the level of audit risk of not detecting material misstatements, and the expression of opinion by the auditor of Paritet ALC. The audit was planned at a low risk level, the actual audit risk coincided with the planned one. The result of our audit shows that Mogilevblresursy OJSC carries out financial and economic activities without violating the current legislation, and therefore, we consider it necessary to issue an unconditionally positive audit report.
Auditor: E.V. Shekun
Auditor: T.N. Biryukova Director of Mogilevoblresursy OJSC E. Yu. Kozikov
Chief Accountant of Mogilevoblresursy OJSC S.N. Pozdnyakova.
Annual report of the issuer of securities for 2016.
Open Joint Stock Company "Mogilyevoblresursy"
Open Joint Stock Company "Mogilyevoblresursy"
Here you can get information about the acquisition by business entities of the Republic of Belarus and the recognition of the invalidity of document forms with a certain degree of protection, printed materials, control (identification) marks
Currently, the main part of residential buildings, as well as industrial and social facilities have roofs made of rolled roofing materials - various types of roofing material.
When carrying out current and capital repairs, part of the roofing materials is removed from the roof and the problem of their disposal and burial arises, since environmental and sanitary authorities usually do not give permission for burial because the period of decomposition of bitumen-containing waste is at least 100 years.
In accordance with current legislation and government decisions in the field of waste management and their involvement in the economic turnover, Mogilevoblresursy OJSC has a technological line for processing bitumen-containing roofing materials, which ensures the extraction of bitumen from removed roofing ruberoid carpets and the resulting organic-powdered powder as a result -6, which meets the specifications of the TU .
The cost of services for the processing of bitumen-containing roofing materials is 130 Bel.rub. including VAT 20% per ton.
In accordance with the current technical regulations for the construction and repair of road, yard and pedestrian crossings, before laying the hot asphalt concrete mix, it is necessary to treat the surface of the lower layer (base) with a bitumen emulsion, liquid bitumen heated to the required temperature.
Along with the above materials, the device of the layer of adhesion between the base (the surface being repaired) and the top layer of hot asphalt concrete mixtures can be performed using the powder of the organic-mineral secondary grade POV-6.
This powder is currently produced at JSC "Mogilevblresursy" as a result of the processing of waste of bitumen-containing roofing materials on a cardboard basis (roofing felt) according to TU BY 100984075.003-2008 "Powders organic-mineral secondary" .
There is a conclusion of the Belarusian Research Institute "BeldorNII" in accordance powder TU.
A "Standard Technological Map" of TTK 314.15.05-2008 on the device of a layer of adhesion between the base (the surface being repaired) and the new (top) layer of hot asphalt concrete mixtures using organic-secondary powders has been developed.
In accordance with the resource-estimate norms of the RSN 8.03.368-2007, the rate of scattering of the powder POV-6 when repairing asphalt pavement is 0.2 tons. per 100 sq.m. repaired surface.
The use of powder POV-6 will significantly expand the technological capabilities and reduce costs in the design and repair of asphalt concrete pavements.
JSC "Mogilevoblresursy" offers powder organomineral secondary CEL-6 at a price of 122 Bel. rub. for 1 ton without VAT
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OJSC "Mogilevoblresursy" has the ability to supply bearings manufactured in the Russian Federation, "KG International FZCO" Dubai, UAE; "DPI" India.
Bearings manufactured in the Russian Federation: SDR (Saratov Bearing Plant), 1PZ and 2PZ (1st and 2nd bearing plants in Moscow), VPZ (Vologda Bearing Plant) , etc.
The products have an international certificate of conformity ISO 09001-2008 , as well as a number of ball bearings - the conclusion of JSC "Research Institute Bearing" on compliance with GOST 520-2002 .
The range of bearings, as well as valves and fittings, you can find out and place your order with the implementation specialist - Zaitsev Viktor Ivanovich by phone / fax: 8 (0222) 42-65-28 .
There are quality certificates and certificates for bearings manufactured in the Russian Federation.
JSC "Mogilevblresursy" has the ability to supply: hardware, bolt, washer, construction fasteners: threaded rod, dowels, dowel-nails, screws and anchors, as well as other products.
Products manufactured by the Russian Federation, the Republic of Belarus (RUE Rechitsky Hardware Plant), as well as imported.
The products have quality certificates.
A part of specialized hardware products is placed in the above booklet.
You can find out more information or place your order by phone / fax: 8 (0222) 42-69-68or from sales specialist Zaitsev Viktor Ivanovich by phone / fax: 8 (0222) 42-65-28 .
You can find out more detailed information on rolled metal products in the metal products sales sector .
You can place your order for metal products, and you can also get additional information directly from Antonina Ivanovna Shestakova , Head of the Sales Sector, by phone: 8 (0222) 46-01-49
OJSC "Mogilevblresursy" is the official distributor and representative in the territory of the Republic of Belarus OJSC "Solnechnogorsk Metal Mesh Plant LEPSE" , Russian Federation.
Solnechnogorsk Metal Mesh Plant was founded in 1927 and specialized in the production of metal meshes. In 1929, at the request of the factory workers, his team was named after the first chairman of the Central Committee of the Metal Workers Union, Ivan Ivanovich Lepse.
The company consists of 5 main industries and 18 auxiliary services and workshops, allowing to produce metal nets of low carbon and stainless wire with a mesh size from 0.04 to 250 mm, wire and consumer goods from them. The steel wire section of the metal braiding shop produces wire that serves as raw material for the production of woven, woven, welded and twisted nets. The nets are made on high-performance semi-automatic equipment in the metal-weaving and metal-weaving workshops. To ensure the smooth operation of the main workshops at the plant, there are 18 auxiliary workshops and services. These are electric and power plants, mechanical repair, transport shops, repair and construction site, metrology laboratory and technical control department. The shop of consumer goods from factory raw materials produces 23 types of products.
Modern equipment, flexible technologies and qualified personnel make it possible to produce high-quality products of a diverse range, with more than 700 sizes of metal grids for various purposes from the simplest "chain-link" to micron filter grids.
The factory’s quality management system has been brought into line with the requirements of DIN EN ISO 9000 series and is certified by the TUV SUD Management Service.
The mesh produced at the plant is widely used in various industries: in aviation and aerospace, mechanical engineering and radio electronics, in the chemical and petroleum refining industry, construction and agriculture.
We are glad to offer you a wide range of products manufactured by Lepse OJSC :
Woven mesh
- With square micron-sized cells from 0.04 to 0.40 mm
- With square cells of 0.4-20 mm
- With square cells for separation of grain grinding products
- With square cells from nichrome wire TU 14-4-1257-84
Filter
- Filtering mesh grid TU 14-4-480-90
- Filter wire mesh Partially grooved
Conveyor belt
Woven mesh
Mesh stockings
TsPVS
Welded mesh
- Mesh welded with decorative bend "LEPSE-Lux"
- The grid is welded, coated with polymer
- Welded galvanized and neo-galvanized mesh
- Welded mesh for glass reinforcement and thermal insulation TU 14-4-713-97, TU 14-4-714-97
- Welded reinforcement mesh in cards TU 1275-010-00187205-2002
Products from the grid and wire
- Shelves, panels and other products
- Posts for fencing, gates, wickets
- Products for the garden
- Reinforced panels and temporary fences
Steel wire