22 2011.

,
+7
(495) 641 2987
Igor.Lebedev@ru.ey.com

,

+ 38 (044) 499 2423
Olena.Isayeva@ua.ey.com

Page 2

(Foreign Corrupt Practices
Act), 1977.
-, 2010.
(UK
Bribery Act), 2010.

Page 3

134 178
2010.,

91%
, 62%
55% ,
( 40% )
,
.
50%
, 45%
.
, 14%
.
74% ,
.
62% ,
(45% ).
, , 2011.
Page 4

,
-
.
,
,

,

(FCPA)

Page 5

FCPA:

,
FCPA, Accounting
provisions.

Page 6

FCPA: ,

FCPA :

(15 U.S.C

78dd-1)

,
1934

(15 U.S.C

78dd-2)

,


-

, ,
(15 U.S.C 78dd-3) (
).

Page 7

FCPA:

FCPA , :
;

FCPA, ,
;
;
;
;

FCPA , :

;
;
;
.

, .

Page 8

FCPA:

:
$ 250.

$ 2. -

:
20 $ 5.

$25. ()

Page 9

FCPA:

,
USD
1,600,000,000

2008

Siemens

2009

KBR/Halliburton

579,000,000

2010

BAE

400,000,000

2010

Snamprogetti Netherlands B.V./ENI S.p.A

365,000,000

2010

Technip S.A.

338,000,000

2010

Daimler AG

185,000,000

2010

Alcatel-Lucent S.A.

92,000,000

2010

Panalpina

81,800,000

2010

ABB Ltd

58,300,000

Page 10

FCPA: Siemens
2006 ,
-
.
- , 2000-2006
" " 1,3 .
, , , , , , ,
, , , , .
-
395 . . 2008
800 . .
- 2008
17000 .
2 2009 10
,
5 . , 3 100
. .

Page 11

FCPA: Daimler
-
, 1998 2008

.
"",
"" ,
.
- (1.04.2010.)
185 . .

,
.
-
45 , 300 .

Page 12

FCPA: -

, KBR, 7
10.8 . USD (2009)
, Control Companies, ,
, 5
(2009)
2 2009 Siemens 10

,

Siemens

,
, :
5 .
3 100 .

Page 13

FCPA:

Page 14

Dodd-Frank Wall Street Reform and

Consumer Protection Act

, , 21
2010 - -


;
, ;

,
;

(To promote the financial stability of the United States by improving accountability and transparency in the financial
system, to end too big to fail, to protect the American taxpayer by ending bailouts, to protect consumers from
abusive financial services practices, and for other purposes)

Page 15

Dodd-Frank Wall Street Reform and

Consumer Protection Act

922 - ,
(b)
(SEC)
,
,
,
:
10% 30%
, .
1 .

, (
, , .)
12 2011.

Page 16

Dodd-Frank Wall Street Reform and

Consumer Protection Act

,
,


( )

, ,
,

,
;

,
,

.

Page 17

Dodd-Frank Wall Street Reform and

Consumer Protection Act:

Page 18

 UK Bribery Act

(UK Bribery
Act), 2010.,
:
:

Page 19

,
,
,
( ),
.

,
/
.

, ,

; ,
.

Page 20

 (
)

, , ,

,
- :

,
( ; ,
; ,
)

Page 21

, ( )

,
, ,
,
,

,
, .

Page 22

, , ,
,
:

,
( ,
), ,

; ,

.

Page 23

 (
)

,
,
,
( )

, ,

,
,
,
.

Page 24




(, ):

, .. ,
;

,
;

/ / / ;

/ (
);

, ,
.

Page 25

: ,
,
.
2

:
.

:
, .
,
.

,

.

:

,
.

, ,
, ,

.

Page 26

 UK Bribery Act
, (
) :
, :

, :
,
:

( )
/
// .

Page 27

UKBA:

,
GBP

2009

Aon Ltd

5 250 000

2009

Mabey & Johnson Limited

6 600 000

2009

AMEC plc

5 000 000

2010

BAE Systems

30 000 000

2010

Innospec

8 300 000

2011

MW Kellog Ltd

7 000 000

2011

Willis Ltd.

6 900 000

2011

Macmillan Publishers Ltd.

11 300 000

2011

DePuy International Limited

Page 28

4 800 000