( ). . .

2002 31
 ( ). . .

2002 31 ( ). ..
.
.
.

. .

. 2002 31

1960
.
1960 2002 31
.

- 68

2003 31
 ( ). . .

2002 31

2001 2002

9,281 (15,656)

(9,281) (15,656)

40,601 60,222
- 5,879
(564) (454)
(8,000) -

22,756 49,991

. 7 1

2
 ( ). . .

2002 31

2001 2002

1 1
- 9,032,800
1 9,032,801

1,131,945 1,388,849 4
1,131,946 10,421,650

1,000,000 10,000,000 5
14,572 19,617 6
14,572 19,617 6
- 245,101
91,119 131,020
1,120,263 10,415,355

1,819 4,176

9,864 2,119 7

1,131,946 10,421,650

( )

. 7 1

3
 ( ). . .

2002 31

2001 2002

22,756 49,991

439 2,357
(40,601) (60,222)
- (5,879)

(17,406) (13,753) :
800 -
8,160 (7,745)

(8,446) (21,498)

40,601 60,222
- (8,787,699)
- 5,879

40,601 (8,721,598)

- 9,000,000

- 9,000,000

32,155 256,904

1,099,790 1,131,945

1,131,945 1,388,849 4

. 7 1

4
 ( ). . .

2002 31

1,097,507 74,627 - 11,440 11,440 1,000,000 2000 31

: 2001
22,756 22,756 - - - -
- (6,264) - 3,132 3,132 -
1,120,263 91,119 - 14,572 14,572 1,000,000 2001 31

: 2002
9,000,000 - - - - 9,000,000
49,991 49,991 - - - -
- (10,090) - 5,045 5,045 -

245,101 - 245,101 - - -
10,415,355 131,020 245,101 19,617 19,617 10,000,000 2002 31

. 7 1

5
 ( ). . .

2002 31

-1
( ) . ..
. 2003 31 2002 31
1994 10
. ..
. .
.
. 13104 4323 . (4) (2)
.( 3 : 2001) 3 2002 31

-2

(IASB)
. 1990 18
.

.
.
:

.
.
.

. " "

.
.

" "
.

6
 ( ). . .
:
2002 31

( ) -2

. . ..
.
.

.
. .

.
.

-3
.
.

-4
2001 2002

129,168 1,388,849
1,004,579 -
(1,802) - :

1,002,777 -
1,131,945 1,388,849

.( ). . . . ..
.

7
 ( ). . .
:
2002 31

-5

1 1997 26
. 2002 31 20
. 100 190,000,000
. 2000 10

. 100 9,000,000 90,000,000 2002

( 10,000,000 : 2001) 100,000,000 2002 31

.( 100 : 2001) 100

-6

%10
.

%5
.

%10
.

-7
2001 2002

1,300 1,665
564 454
8,000 -
9,864 2,119