Embed Size (px)
Citation preview
29. 2008.
Fiat Group Automobiles S.p.A.
I - ........................................................................... 2
II - .......................................................................................................... 8
III - ............................................................ 10
IV - ................................................................ 14
V - ..................................................................................... 16
VI - .................................................................................................... 17
VII - ........................................................................................... 22
VIII - ..................................................................................................... 26
IX - ................................................................................................ 30
X - ....................................................................................................... 32
XI - .................................................................................. 35
XII - ............................................................................................ 39
1
(: ) 29. 2008. , :
(1) ( : ), . ,
,;
(2) FIAT GROUP AUTOMOBILES S.p.A. ( : ),
Corso Agnelli 200, , 07973780013,
. , (1) (2) ,
.
1.;
2. . . ( :)
, , 4, 1274,
, ;3. , inter alia, ,
,,
, ( , 56/06, 50/07
70/08), ,,
( ) ( : );
4., ,
,
;5. ,
30. 2008. ,
2
;
6.;
7. .[ ] 28. 2008. , .
, , ,,
:
I -
1.1.1. , ,
:“ ”
,( 55/04) , ,
, ,;
“ ” 31.
;“ ”
,;
“ ” ( ), (i) , , , (ii)
, , , (iii)
. “ ”,
,;
“ ” ,
.“ ”
;
3
“ ” ;“ ”
1 ;“ ”
;“ ”
;“ ” 19.2; “ ” 19.1. ;“ ”
;“ ” , , ,
( );
“ ” 17.1; “ ” 17.2; “ ”
( . 79/2005); „ “, 2; “ ” ,
, , , , ;“ ” 15.1; “ ” 62.1; “ ”
;“ ” 62.1; “ ” , , , ,
, , ,
;“ ” (
): ();
( ); ( , ),,
, ; “ ”;
4
“ ” SGS SA, Place des Alpes 1, () (" ")
“ ”
,
(
: Golder Associates Ltd., URS Corporation, ERM, Arcadis; “ ” , : ( ) (
) ( )( ), ( ) ( )
, (i) ; (ii)
; (iii) ,; (iv) , ,
, , ;“ ” , , , ,
;“ ”
,;
“ ”,
;“ ”
2; “ ” ;“ ”
;“ ” /
( ,, , )
, , ( )
, ,, , ; ; ,
, ;“ ”
, ,;
“ ” (
5
), :
( );
( ) , ,, ,
.“ ” 60.1.; “ ”
;“ ” ,
1 2 ;“ ”
,;
“ ” , 3, ,
;“ ” 4; “ ” “ ”
2.1 ;“ ” , , , ,, , , , , ,
;“Long Stop ” 31. 2009.
;„ “
;“ ” ,
;“ ” 16.1;“ ” ,
;" "
( ) ( ) ,
;“ ”
,
6
;“ ”
(i) , (ii) ,
;“ ”
;“ ”
( , , ,), , , ;
“ ” 62.1;“ ”
25. “ ”
;“ ” ,
;“ ”
,, ,
, 5 ;“ ” NASCO, GM
, 5.“ ” “ ”
6. ;“ ”
: o , ,, , (
), /, , ;
“ 10” 9. 2005.;
“ ” “ . . .”, ,
, 4, 83101;
“ ” . . ,,
7
, 4, 16748,
“ ” “ . . . ”
, , 4,
65475; “ -10” -10;
1.2.:
( ) , , ,;
( ) (
) ( )
;( ) ;( ) “ ” , ,
;( ) ,
, , , ,
,
;( ) : (i)
,; (ii)
; (iii)
;( ) ,
, , .1.3.
.1.4. ,
8
.
2.2.1.
(, .56/06, 50/07 70/08) :
( ) ;( ) ;( ) .
2.2..
2.3. :( ) ( ),
,( ) ,( ) ( ).
II -
3.3.1. (15)
.3.2. (15) :
( ) 231,000 ( )
,( ) 469,000
( ).3.3.
. . .3.4.
, .3.5. (3) (i)
3.2 (ii) ( : (i) (ii)),
,
9
.3.6.
:( ) 300,000,000 (
), : 67% , 200,000,000
( ), 33% ,
100,000,000 ( ),
( ) 700,000 () :
469,000 ( ) ( 67%
) 231,000 ()
, ( 33% ).
3.7. , 50,000,000 ( ).
4.4.1.
( )
,.
( ) :i.
( ),
;ii. ;
( ) / /
.
4.2.
10
, 59.3. .
5.5.1.
,( )
(i) (ii) ,
,.
III -
6.6.1.
/ : (i) (ii) /
, , , , /
. .6.2.
,,
.6.3. , ,
,
.
7.7.1. 60 , (
).
7.2. ,: ( )
, . (i) ,
, , "" (
) (ii)
, (iii)
11
, ( )
, ( ), ( )
. 7.3. (
, ) (i)
, ( , )
, (ii) ,.
7.4. ,,
, .7.5.
7.1.
,.
, , // /
7.
8.
8.1.
:( ) (
;( ) .
8.2. , () (
)
, , (
12
,
).
9.
9.1. ,
,:
( ) ;( ) .
9.2. ,,
( ) , ( )
, 2009., 2010. 2011. .
()
.,
./
,, .
, ,, , ,
, .
10.10.1. ,
,
.10.2. ,
21.1 ( ).,
,.
11.11.1. ,
13
, , ,,
21.1( ).
12.12.1.
,
:( ) (
/);
( ) ( ,
,).
12.2. ,
, , ,.
12.3. 12 ,
.12.4.
12.1 ( ).
13.13.1. ,
, ,,
, ,,
.
14.14.1.
,.
14
IV -
15.15.1. (
16) (: ):
( ) :: (i)
(ii) : , ,
, , (,
,
20 ( )
, 15.1 ( )
)
( ) :
,;
( ): 7.
, ( ,
,),
,( )
( );
( ) :
;( ) :
11,
15
,
147. 152. ( .
24/2005, 61/2005),( ) 10:
10; ( ) :
10; ( ) :
;( ) :
13
;( ) : /
, ,, , ,
.
16.16.1.
(“ ”).16.2.
(, ).
16.3., (
, ) (“”) (5)
.,
.16.4.
16.3, , ,
.
16
16.5.
15.1 ( ) ( ), (10)
.
(20) .
10 ( )
, (FIDIC) (
FIDIC). T
.16.6. 15.1, ( ) ( )
() , .
16.7. 15.1, ( ) ( ) ( ) ( ) (
) .16.8. 15.1, ( )
( ).
V -
17.17.1.
( )
17. 17.2. (7.)
( ), ,
, (“ ”),
( ), 15,
:
( ) ()
17
,.
( ) 49,769,000 (
)
;( )
,;
( ) 199,531,000 (
).
17.3.
.17.4. 17.2, ,
.
, SWIFT,
.17.5. 17
, ,
(,
3.2 , ),
.17.6. 17,
.
VI -
18.18.1. :
18
( ) ,
;( ) (
)
;( )
, .
19.19.1.
2009. 2018. ,7 ( ).
19.2. 2009. ( )
..
2008. .
20.20.1. ,
.20.2. :
( ) 1 – 31. 2009. ;
( ) 2 – 1- 2010. 31. 2010. ;
( ) 3 – 1. 2011. 31. 2011. ;
( ) 4 – 1. , 2012. . .
21.( )
21.1. ( )21.2. ( )21.3. ( )
19
21.4. 4 ( 2012. ): / ,, :
( ) : 709,100,000 ( )
( ) : 2012. , ( ) 2433 ;
( ) ::
i. . (10)
;ii. ,
.( )
:,,,
4.
22.22.1. :
( ) 1. ( ,)
( ,) (
) ,, ;
=( )know-how
;( ) (
)
100,000 .
23. -1023.1. -10,
.
.
20
23.2. -10
, , ,
. ( )
. , / ( )
-10/ .
23.3. /-10 .
23.4. .
24.24.1.
,,
, (7)
/.
25.25.1.
( ) ( ).
25.2. 21.1 ( ), 21.2 ( ) 21.3 ( ).25.3.
.25.4. , 30
, ( 1,000.000,00 )
,.
25.5. 0,9%
21
() .
25.6., .
25.7.,
,,
.
26.26.1. 21.1( ),
.26.2.
.26.3. ( )
2.433 3, .
26.4. ( ,, )
5,000.000 ( ), 2,000.000 ( ) ,
, 45 3,000.000 ( )
.
27.27.1.
,. . .
. . .,
., ,, ,
( « »).
28.28.1.
22
, ,,
.
29.29.1. , ,
10 ,
( , ), ,
.
30.30.1.
, ,, ,
.
.30.2. ,
, ( “agreed upon procedure”)
:( )
, «NPV» 10%
(i) (ii)
( )
(i) ( 9.2) (ii)
, ,;
( ) ;,
31. ,.
VII -
31.
23
31.1. ,,
9.2.. , 9.2.
.
, / ,/ .
.31.2. , , ,
, :( )
, ( ,
,)
,,
( ) ,,
( ) /,
( ) , ,( )
,( )
().
31.3. ( ) ( ), , ,
.31.4.
, (30)
.
32. ,32.1.
24
, ,.
32.2.
, ., ,
, :( ) /
,( )
.32.3. /
, ,.
32.4.
,,
(FIDIC) FIDIC
.32.5.
,,
32.6. ,. ,
, :( )
,( )
(FIDIC)
.32.7.
,
.
33.
25
33.1. ,, .
33.2.( )
(“NPV”- ). NPV.
33.3. ,. ,
,. ,
,
.
34.
34.1.,
.34.2. 10
30.2 ,
( ).34.3. ,
21. / ,
.34.4. ( ) : (i)
( ) 75% (ii) 85%
, ( )( ) ( ) 30. ,
/ ( ) ( ).
34.5. , 4 ( 2012. ): ( ) , ( )
( )85% 30 ,
8. 34.6. 34.4. 34.5.
(«agreed upon procedure») 30.2., 30.
26
, ,31. .
34.7. 34.5. 8
34.6., .
34.8.34.4 34.5 21.
VIII -
35.35.1. , ,
, .
36.36.1.
1. 2018. ,: (i) , (ii)
( ,,
).
36.2. , ,,
.
36.3. (i) (ii),
, ( ).
.
36.4. 1. 2018. .
36.5. “ ”.
37.37.1.
.
27
37.2..
37.3. ,:
( ) ;( ) ;( ) ;( ) ,
, 36
( ) , , (
).
38.38.1. 5
( )
..
38.2. ,,
.
..
38.3..
38.4.,
4.
39.39.1.
,
.(
) , ,,
,
28
, .. ,
.
40.40.1.
.
41.41.1. ,
, , ,, (Chart of Accounts) (“SCOA”).
41.2. : ( ) , 28.
;
( ) 20 ,
.41.3. 30
( ).
.
42.42.1.
,
20% 50%.
43.43.1. ,
(10) ,
, ,.
43.2.,
,
29
,,
.43.3. ,
.
44. Call44.1. (10.)
(15.) ,, ,
, ( ) .44.2.
9 , .
44.3.44,
(10) ,
,,
, ,.
45. Put45.1. (10.)
(15.) ,, , - ,
- , () .
45.2. 9
, .45.3. 45
(10) ,, (
) ,
,
30
IX -
46.46.1.
:( )
;( ) ,
,;
( ),
;( ) , ,
,, ,
;( ) ,
( ), ( )
; ( );
( ) , ,, ,
,, ;
( ) / ,
( ) 1, 2 6; ( , ,
,, );
(i) , ,,
" " , (ii)
, (iii) ,(iv)
(v) ,
31
;( ) (i)
/ (ii) , ,
7.; ( ) , ,
();
( )
, .
47.47.1.
:
( );
( ) ,,
;
( ) , ,
,, ,
;
( ) , (i) (
), (ii) (
); (iii) (
) (iv) ()
( ) ;
( ) ,
32
, ,,
.
48.48.1. 46.1 47.1
, ,.
48.2. ,
: (i) ; (ii)
IX - .
X -
49.49.1. / / ,
, ,, :
( ) ()
;( )
.
50.50.1. 49.1. ( ) (“
») :( ) (" ")
(" ")
30 ,
,. (
.) ("")
( )
33
,
.( )
60 ,.
( ) 60 ( )
60 ( ).
60 ( ),
60. ( ) ,
60 50.1 ( )
.( ) (
),
(no dubble dipping).( )
:(i)
, (, ) 30,000
( ) () ( );
(ii) 1,000,000 ( ),
..
50.2. (" "),
50.1, :( )
, 50.1( )
34
10 ;
, , ,,
, ,
.(b)
., , /
(“ ”)
, , ,;
( , ,) ,
.( ) ,
, , ,; ,
., , /
, ,,
; ( ,
, ),
.
51.51.1.
( ).
51.2. , Lloyds
().
35
: (i) 6 ( ),
,o (ii) 20
o 56. , ,
. 30 .
,
,,
, .
XI -
52.52.1.
.52.2. :
( )
,;
( )
,
,;
( )
31. 2009 2,500,000.00 (
).52.3. ,
, , 30 ( )
,
36
. 30 ( ) ,
, ,
, 52.2 .
53.
53.1. :( )
30 (
);
( ) 60 Long Stop
;c)
30 Long Stop
( )
.53.2. ,
:(a) ,
, , ,, ,
;(b) ;(c) ;(d)
,.
53.3. 10
:( ) (
,
37
),( ) ,( ) (i) (ii)
.53.4
.53.5 ( )
90 53.1 ( )
/.
53.6
.
54.54.1. 54.4 ,
(
).
54.2..
54.3..
54.4. (31) ,
.
55.55.1. , 4
( )
, .
, .
30 .
,
38
.55.2.
30 ( ) ,
.55.3. , (
).
( ,)
.55.4.
30 ( ).
55.5..
55.6. ,
.
56.56.1. ,
.56.2. X
, 50.1. ( ) (de minimis
treshold).
56.3., ,
:(a)
, 20 ( );
(b)
,(c)
39
.
XII -
57.57.1.
, 58 59 .
58.58.1.
.
59.59.1.
:( ) Long Stop ;( )
5 .
59.2. ,
, 53.5, .
59.3. 59.1: ( )
,( )
,
,,
,( )
40
,
( ) (i) 59.1. ( ) Long Stop
, (ii) 59.1.( ),
30,000,000 ( ).
59.4..
XIII
60.
60.1 (“
”) .
. ( )..
60 .
61.61.1. ,
., , ,
,, ,
,.
:(e)
,(c) ,(d) .
62.62.1. , " "
, , ,,
41
, , (" ")
(" ") .
62.2. ,
,.
62.3.:
( ) ;( ) , ,
, ;( )
.62.4.
, ()
,.
62.5.
63.63.1. ,
, ,.
63.2.
.63.3.
,,
.63.4.
,, ,
42
,
, ,.
63.5.,
.63.6.
, .
64.64.1.
63/2008 26. 2008. 6 . .
.
65.
64.1
,.
66.66.1
,.
Fiat Group Automobiles S.P.A. :Corso Agnelli 200 10135 Torino Italy
: Chief Financial Officer : + 39 011 003 82 77
: General Counsel : +39 011 003 8050
:
43
15
11000
:
: + 381 11 3216 736
.
65.2 :(f) ,
;(g) ,
,.
67.66.1
,, .
68.67.1 ,
,, .
4 ( ) 4 ( ).
, .
44
: ____________________
:
:
: 29. 2008. ______________
Fiat Group Automobiles S.p.A.
: __________________
:
:
: 29. 2008.
