17

IAOe?IIAEUeIEE AA?A?IEE OI?AA?NEOAO

*EAEAANUeEA ETHAeIEEA A?OAE??AIA

OAeE 657.3

AOOAAEOA?NUeEEE AAEAIN:

oai??y ? i?aeoeea

(ia iaoa??aeao i?aei?e?inoa AEeoiie?nueei? iaeano?)

08.06.04 – aooaaeoa?nueeee iae?e, aiae?c oa aoaeeo

Aaoi?aoa?ao

aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

EE?A 1999

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia ia eaoaae?? aeiiii?ee, iae?eo ? aoaeeoo AEeoiie?nueeiai
?iaeaia?ii-oaoiieia?/iiai ?inoeoooo I?i?noa?noaa ina?oe Oe?a?ie.

Iaoeiaee ea??aiee: aeieoi? aeiiii?/ieo iaoe, i?ioani?

Aooeiaoeue O?aioe O?aioeiae/ –

AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo,

caa?aeoaa/ eaoaae?e aeiiii?ee, iae?eo ? aoaeeoo

Io?oe?ei? iiiiaioe: aeieoi? aeiiii?/ieo iaoe, i?ioani?

E?iiee Aieiaeeie? A?eai?iae/ –

Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao, caa?aeoaa/ eaoaae?e
iae?eo ? aoaeeoo a n?euenueeiio ainiiaea?noa?

eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio

Aea??e Aaneeue Aioiiiae/ –

Oa?iii?euenueea aeaaeai?y ia?iaeiiai ainiiaea?noaa,

aeioeaio eaoaae?e aooaaeoa?nueeiai iae?eo ? aoaeeoo a n?euenueeiio
ainiiaea?noa?

I?ia?aeia onoaiiaa: Ee?anueeee oi?aa?neoao ?iai? Oa?ana Oaa/aiea
Eaa?iaoo I?i?no??a Oe?a?ie, eaoaae?a iae?eo ? aoaeeoo, i. Ee?a

.

Caoeno aeena?oaoe?? a?aeaoaeaoueny “_29_”ea?oiy_1999 ?ieo i 12 aiaeei?
ia can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee Ae 26.004.01 o
Iaoe?iiaeueiiio aa?a?iiio oi?aa?neoao? ca aae?anith: 252041, i. Ee?a,
aoe. Aa?i?a Iai?iie, 15, iaa/aeueiee ei?ion 3, aoae. 65.

C aeena?oaoe??th iiaeia iciaeiieoenue o a?ae?ioaoe? Iaoe?iiaeueiiai
aa?a?iiai oi?aa?neoaoo ca aae?anith: 252041, i. Ee?a, aoe. Aa?i?a
Iai?iie, 15, iaa/aeueiee ei?ion 10.

Aaoi?aoa?ao ?ic?neaiee “_26_”aa?aciy 1999 ?ieo

A/aiee nae?aoa?niaoe?ae?ciaaii? a/aii? ?aaee AEaaea A.A.1

Caaaeueia oa?aeoa?enoeea aeena?oaoe?eii? ?iaioe

Aeooaeuei?noue oaie aeine?aeaeaiiy. Iniiaia iaoa aooaaeoa?nueeiai
iae?eo – oi?ioaaiiy ?ioi?iaoe?? i?i ae?yeuei?noue i?aei?e?inoaa oa eiai
o?iainiai-iaeiiaee noai, yea iaiao?aeia aioo??oi?i oa ciai?oi?i
ei?enooaa/ai aooaaeoa?nueei? ca?oiino?.

OO? ?a?iiaenueeee eiia?an aooaaeoa??a (1998 ?.) aecia/ea, ui iaeiei c
iaeaaaeeea?oeo iai?yie?a iiaeaeueoiai ?icaeoeo aooaaeoa?nueeiai iae?eo
ia na?oiaiio ??ai? ? oaeineiiaeaiiy iaoiaeeee neeaaeaiiy aooaaeoa?nueei?
ca?oiino? ?, cie?aia, ?? oeaio?aeueii? neeaaeiai? – aaeaino.

Nueiaiaei? cae?enith?oueny ia?ao?ae aei aeoea?caoe?? ?iaioe c
?ioi?iaoe??th, io?eiaiith ia i?aenoaa? aeaieo aooaaeoa?nueeiai iae?eo, c
iaoith iioei?caoe?? ae?yeueiino? i?aei?e?ioe?a ? aeaniee?a, ni?yiiaaii?
ia io?eiaiiy iaeneiaeueiiai i?eaooeo. Oneeaaeiththoueny ? ooieoe??
aooaaeoa???, iai?aaeai? ia ia i?inoo ?a?no?aoe?th ainiiaea?nueeeo
iia?aoe?e, a ia i?aeaeuaiiy aoaeoeaiino? oi?aae?iiy ieie.

O ca’yceo c oeei a i?aeoe/i?e ae?yeueiino? i?aei?e?inoa ? a oai???
iae?eo aeieeathoue ianooii? i?iaeaie:

a) a?eueo?noue aeine?aeiee?a aaeaino ia ??cieo aoaiao eiai ?icaeoeo
a?aecia/aee canoa??e?noue oa ?noi?e/iee oa?aeoa? aeaieo, ui i?noyoueny a
aaeain?. Oiio iac??ea iaiao?aei?noue aaeeoe caoiae?a uiaei i?aeaeuaiiy
iia?aoeaiino? neeaaeaiiy oa nai?/aniino? iiaeaiiy aaeaino, a oiio /ene?
c aeei?enoaiiyi eiii’thoa??a;

a) i?e neeaaeaii? aaeaino aea?oueny aciaee eiai iaocaiaeaeai?noue c
ae?th/ei Ieaiii ?aooie?a;

a) aooaaeoa? iaaoaeoeaii aeei?enoiao? /an o ca’yceo c neeaaeaiiyi ??cieo
niaoe?aeueieo ?ic?aooie?a oa cae?eniaiiyi aea??ee aeaieo ia o?eueee ii
neioaoe/ieo, aea e aiae?oe/ieo ?aooieao;

a) c iineeaiiyi ?ioaa?aoe?eieo i?ioean?a o i?aeia?iaei?e aeiiii?oe?
aeieeea iio?aaa ocaiaeeoe oe?a?inueeo ? ca?oa?aeio oa?i?iieia?th, a
oaeiae i?eaanoe o a?aeiia?aei?noue nenoaio o?iainiaiai oa iiaeaoeiaiai
iae?eo;

ae) aei oeueiai /ano caeeoa?oueny iaei aeine?aeaeaiith i?iaeaia
ocaiaeaeaiiy ci?noo ?nioth/eo oi?i ca?oiino? c ?ioi?iaoe?eieie iio?aaaie
i?aaenoaaiee?a ??cieo oi?aae?inueeeo eaiie.

A inoaii? aeanyoe??//y i?iaeai? ca?oiino?, oaoi?ee neeaaeaiiy, a oaeiae
i?eioeeiai aiae?co aaeaino i?enayoeee nai? aeine?aeaeaiiy oe?a?inuee?
a/ai? I.N. Ai?iaee?i, O.O. Aooeiaoeue, A.I. Aa?aneiiae/, N.A. Aieia,
A.?. ?o?iaiei, A.A. E??aeoeaa, I.A. Eoaeaeueiee, A.A. E?iiee,
TH.ss. Eeoaei, ?.A. Iieo, I.O. Naaeoe, A.A. Niiei, E.E. Noe,
A.A. Oaaoeue oa ?io?.

A oiae? aeine?aeaeaiue aeei?enoaia aaeeea e?euee?noue aeiiii?/ii? oa
noaoenoe/ii? e?oa?aoo?e aei?aaiethoe?eiiai ? ?aaeyinueeiai ia??iae?a
aaoi??a A.A. Aao/ena?aeoeaaa, I.I. Aeaoiaa, I.I. Aaeaaaia,
ss.I. Aaeueia??ia, I.A. E?ia??niaa, I.N. Eoinueeiai, A.O. Iae?y,
I.I. ?oaeaiianueeiai, I.?. Naae/aaa, ?.?. N?aa?na, ss.A. Nieieiaa,
N.A. Uaieiaa oa ?ioeo. Ia aeaeue, a no/anieo oe?a?inueeeo ia??iaee/ieo
oaoiaeo aeaeaiiyo i?ioyaii 1997-98 ?ie?a ieoaiiyi aooaaeoa?nueei?
ca?oiino? aoei i?enay/aii iaioa o?eaeoeyoe ioae?eaoe?e. Ca?oa?aei?
oai?aoeee i?aaenoaaeai? ia?aeeaaeiith e?oa?aoo?ith aaoi??a:
*. Aa???niia, I. Aa?noia?a, ?.O. Oa?a, O. Aiae?ainiia, I.O. Aai A?aaea,
Ae. Eieaeoaeea, A. I?aeeca, A.N. Oaiae??enaia.

Aac aaaiiiai aianeo iacaaieo a/aieo a ?icaeoie iaoee aooaaeoa?nueeiai
iae?eo ?, cie?aia, ?? oai???, aoei a iaiiaeeeaei i?eeoe aei oeo
aeniiae?a oa i?iiiceoe?e, ui i?aaenoaaeai? a iaoeo aeine?aeaeaiiyo. Aea
c aaaaoueio ia’?eoeaieo i?e/ei iao? iiia?aaeieee ia iiaee ia?aaeaa/eoe
oeo oaeoi??a, ye? nueiaiaei? aieeaathoue ia ?icaeoie oe?a?inueei?
aooaaeoa?nueei? oeiee. Aei ieo a?aeiinyoueny: ci?ia oi?i aeaniino?,
aieea ?eieiaiai aeiiii?/iiai na?aaeiaeua, nioe?aeueia iie?oeea
aea?aeaae, ii?iaoeaii-i?aaiaa ?aaoethaaiiy aeiiii?/ieo a?aeiinei,
?aae?caoe?y ?iaanoeoe?eieo i?iaeo?a oiui. Oe? i?ioeane
noi?iaiaeaeothoueny ci?iaie a iae?iaeiiii?oe?, ia?eaoeiao, o?iainiaiio
iaiaaeaeiaio? oa ?ioeo aeiiii?/ieo iaoeao. Oiio iinoaea iaiao?aei?noue
?icaeyiooe aaeain c oi/ee ci?o oai??? iae?eo a iiaeo oiiaao, ni?e/eiaieo
?eieiaeie ia?aoai?aiiyie.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. Aeena?oaoe?eia
?iaioa aeeiiaia a?aeiia?aeii aei ieaio iaoeiai-aeine?aeieo ?ia?o
AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo ? iaeaaeeoue aei
aea?aeaaii-athaeaeaoii? oaie ? 278 “?ic?iaea oa iaoeiaa noi?iaiaeaeaiiy
i?ia?aie i?aeaeuaiiy aoaeoeaiino? ae?iaie/iai iioaioe?aeo i. Ei?inoaiy
ia iniia? noaoono iniaeeaiai aeiiii?/iiai ?aaeeio. Aooaaeoa?nueea
ca?oi?noue”.

Iaoa ? caaea/? aeine?aeaeaiiy. Iaoith aeine?aeaeaiiy ? oai?aoe/ia
iaa?oiooaaiiy aaeaino ye oeaio?aeueiiai aooaaeoa?nueeiai ca?oo oa
?ic?iaea i?iiiceoe?e uiaei i?aeaeuaiiy aoaeoeaiino? eiai aeei?enoaiiy
aeey i?eeiyooy oi?aae?inueeeo oa ?iaanoeoe?eieo ??oaiue.

Aeey aeinyaiaiiy iinoaaeaii? iaoe aoee iai?/ai? ianooii? caaaeaiiy:
1) oai?aoe/ii iaa?oiooaaoe iiiyooy “aaeain” oa “aaeainiaa iie?oeea”;
?ice?eoe ?o neeaaeia? oa i?noea o nenoai? aooaaeoa?nueeiai iae?eo;
2) aeaoe ioe?ieo ae?th/?e eeaneo?eaoe?? aaeain?a oa aeiiiaieoe ??;
3) iaa?oiooaaoe aeiiae, ye? aenoaathoueny aei aaeaino ia no/aniiio aoai?
?icaeoeo aeiiii?ee, a oaeiae oeyoe oaeineiiaeaiiy no?oeoo?e aaeaino oa
iaoiaeeee eiai aea/aiiy a iaa/aeueieo caeeaaeao; 4) aecia/eoe iaea?eueo
?aoe?iiaeuei? ??ai? ?ice?eooy ?ioi?iaoe?? a aaeain? aeey ??cieo
eaoaai??e ei?enooaa/?a; 5) aea/eoe aieea ??cieo oaeoi??a ia no?oeoo?o
aaeaino oa a?oioaaiiy noaoae o iueiio; 6) nenoaiaoecoaaoe i?aeia?iaei?
i?eioeeie neeaaeaiiy aaeain?a; 7) ?ic?iaeoe ?aeiiaiaeaoe?? uiaei
eiii’thoa?ecaoe?? neeaaeaiiy aioo??oiuei? oa ciai?oiuei? ca?oiino?.

A?aeiia?aeii aei iinoaaeaieo caaaeaiue a ?iaio? aeine?aeaeoaaeenue: 1)
?noi?e/i? oaiaeaioe?? ?icaeoeo aaeainiai? eaoaai???; 2) iniaeeaino?
aeei?enoaiiy aaeainiaiai iaoiaeo a ??cieo aeiiii?/ieo iaoeao; 3) niiniae
aoaethaaiiy oa oaeueneo?eaoe?? aaeaino; 4) oi?ie iioae?eoaaiiy ca?o?a;
5) no?oeoo?a aaeaino a aa?oeeaeueiiio oa ai?eciioaeueiiio ?ic??cao;
6) cia/aiiy ?ioi?iaoe?eieo nenoai a i?eeiyoo? oi?aae?inueeeo ??oaiue.

Ia’?eoii aeine?aeaeaiiy ? cae?eniai? (ieioe?) ainiiaea?nuee? i?ioeane,
ye? a?aeia?aaeai? a iae?eo ? a noeoiiino? i?aaenoaaeythoue niaith
o?iainiai-ainiiaea?nueeo ae?yeuei?noue i?aei?e?inoa. Nenoaiaoe/ia
niinoa?aaeaiiy ca ia’?eoii aeine?aeaeaiiy cae?enithaaeinue ia 62-o
i?aei?e?inoaao ??cieo oi?i aeaniino? AEeoiie?nueei? iaeano?. A?eueo
aeeaiei oa aeaoaeueii ?icaeyaeaeanue ainiiaea?nueea ae?yeuei?noue AAO
“Aa?aee/?anueeee iieieicaaiae”, AEeoiie?nueeiai i?aaenoaaieoeoaa
aea?aeaaii? aeoe?iia?ii? eiiiai?? “Oe?a Oe?a?ie”, AAO “AEeoiie?nueeee
eiia?iao nee?eaoieo ae?ia?a”, i?aei?e?inoa AEeoiie?nueei? iaeanii?
ni?eee niiaeea/eo oiaa?enoa, ye? ? oeiiaeie i?aaenoaaieeaie
i?aei?e?inoa, ooieoe?iioth/eo a iiiaeaieo oiiaao ?eieo.

I?aaeiaoii aeine?aeaeaiiy ? noeoii?noue oai?aoeei-iaoiaeieia?/ieo oa
i?aeoe/ii-i?aai?caoe?eieo iai?yi?a oaoi?/ii? i?ioeaaeo?e neeaaeaiiy oa
niinia?a iioae?eoaaiiy aooaaeoa?nueeeo aaeain?a a?aeiia?aeii aei caieo?a
??cieo eaoaai??e ei?enooaa/?a ca?oi?noth, iai?aaeaieo ia oaeineiiaeaiiy
no?oeoo?e aaeaino oa i?aeaeuaiiy aoaeoeaiino? oi?aae?inueeeo oa
?iaanoeoe?eieo ??oaiue, ui i?eeiathoueny a ?acoeueoao? /eoaiiy aaeaino.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. A aeena?oaoe??
iaa?oioiaothoueny iieiaeaiiy oa aeniiaee, ui iathoue iaoeiao iiaecio. A
naia: 1) aea?oueny aeao?i?oe?y aaeaino ?c cacia/aiiyi eiai aae?aniino?
oa iaoe neeaaeaiiy; 2) ae??oo?oueny ieoaiiy uiaei aeai?o iaea?eueo
?aoe?iiaeueii? no?oeoo?e aaeaino aeey in?a, caoe?eaaeaieo a io?eiaii?
??ciiai ?iaeo ?ioi?iaoe??; 3) a?eueo oe?iei ? ii-iiaiio ?icaeyaea?oueny
ieoaiiy oi?ioaaiiy aaeainiai? iie?oeee ia i?aei?e?inoa?, ?? neeaaeia?
eiiiiiaioe; 4) aia?oa aaoi?ii iiaea?oueny aeaoaeueiee o?iiieia?/iee iien
iiyae ? ?icaeoeo aaeainiaiai iaoiaeo; 5) nenoaiaoeciaaia eeaneo?eaoe?y
aaeain?a; aia?oa aeae?eai? aeaaiaaeoeyoue iciae eeaneo?eaoe??
aooaaeoa?nueeeo aaeain?a; 6) i?iaaaeaiee e?eoe/iee aiae?c niinia?a
ocaiaeaeaiiy oe?a?inueeiai aaeaino c i?aeia?iaeieie noaiaea?oaie
aooaaeoa?nueeiai iae?eo; 7) cai?iiiiiaaia ?aeay i?i neeaaeaiiy e?eueeio
e?ea?aeaoe?eieo aaeain?a c aeei?enoaiiyi ??cieo aeae?a ioe?iee;
8) iaa?oioiaai? nooo?a? ci?ie a ae?th/?e oi?i? aaeaino, ui iathoue ia
iao? iineeeoe aieea aeaieo aaeaino ia aoaeoeai?noue oi?aae?inueeeo
??oaiue, a oaeiae aeiiae aei eiii’thoa?ieo i?ia?ai a /anoei? neeaaeaiiy
ca?oiino?.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a aeine?aeaeaiiy. I?aeoe/ia
cia/aiiy iaea?aeaieo ?acoeueoao?a iieyaa? a ?ic?iaoe? iaoeiai
iaa?oioiaaieo i?aeoe/ieo ?aeiiaiaeaoe?e c oaeineiiaeaiiy no?oeoo?e oa
ii?yaeeo neeaaeaiiy aaeaino, ye? iiaeooue ai?iaaaeaeoaaoenue a i?aeoeeo
?iaioe i?iieneiaeo, n?euenueeiainiiaea?nueeeo oa oi?aiaaeueieo
i?aei?e?inoa Oe?a?ie, a oaeiae aeei?enoiaoaaoenue i?e ?ic?iaoe?
ii?iaoeaieo iaoa??ae?a c iae?eo.

Ie?ai? ?aeiiaiaeaoe?? oa i?iiiceoe?? ai?iaaaeaeai? o i?aeoeeo ?iaioe
i?aei?e?inoa AEeoiie?nueei? iaeanii? ni?eee niiaeea/eo oiaa?enoa
(aeia?aeea ? 3/16-Ae a?ae 30.11.1998 ?.), AEeoiie?nueeiai iaeaniiai
aei/??iueiai i?aei?e?inoaa aea?aeaaii? aeoe?iia?ii? eiiiai?? “Oe?a
Oe?a?ie” (aeia?aeea ? 1474 a?ae 01.12.1998 ?.), AAO “AEeoiie?nueeee
eiia?iao nee?eaoieo ae?ia?a” (aeia?aeea ? 224 a?ae 14.12.1998 ?.), a
oaeiae a iaa/aeueiee i?ioean AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai
?inoeoooo (aeia?aeea ? 44-45/30 a?ae 15.01.1999 ?.).

Iniaenoee aianie caeiaoaa/a. Aaoi?ii ocaaaeueiai? iiaeyaee ??cieo
a/aieo ia oai?aoe/i? canaaee iinoaaeaii? i?iaeaie; neeaaeaii aeaoaeueiee
o?iiieia?/iee iien iiyae ? ?icaeoeo aaeainiaiai iaoiaeo; ?ic?iaeaia
no?oeoo?a aaeaino, iaaeeaeaia aei aeiia i?aeia?iaeieo noaiaea?o?a;
aecia/ai? aeiiae aei eiii’thoa?ieo i?ia?ai a /anoei? neeaaeaiiy aaeaino.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. ?ic?iaeai? ieoaiiy c oai??? ?
i?aeoeee neeaaeaiiy oa iioae?eoaaiiy aooaaeoa?nueeiai aaeaino ai?iaiaai?
ia i?aeoeoe? ? aeyaeeenue oe?eeii ?aaeueieie oa aoaeoeaieie. Aiie
ni?eythoue iiaeaeueo?e ?ic?iaoe? ii?ooaii? i?iaeaie, oaeineiiaeaiith
iaa/aeueiiai i?ioeano, i?aeaeuaiith yeino? i?aeaioiaee eaae??a oa
aoaeoeaiino? io?eiaieo a ?acoeueoao? /eoaiiy aaeaino oi?aae?inueeeo
??oaiue.

Aeei?enoaiiy ?acoeueoao?a aeine?aeaeaiue iieyaa? a aaciina?aaeiueiio ?o
aeeth/aii? aei iaa/aeueiiai i?ioeano /a?ac oae? aeaeaiiy, ye “Oai??y
aooaaeoa?nueeiai iae?eo. Oanoe aeey naiiia?aa??ee”, “O?iainiaee iae?e.
*anoeia 1”, “O?iainiaee iae?e. *anoeia 3”, “ O?iainiaee iae?e. Ca??iee
caaea/ ? ai?aa” oa “Iiaeaoeiaee iae?e a Oe?a?i?”.

On? aeua iacaai? eieae ?aeiiaiaeiaai? I?i?noa?noaii ina?oe Oe?a?ie ye
iaa/aeuei? iin?aieee aeey nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ?
aoaeeo”. E??i oiai, i?iiiceoe?? oa aeniiaee, iaaaaeai? a aeena?oaoe??,
iia?aoeaii aeeth/aeenue a iaa/aeuei? i?ia?aie, iaoiaee/i? aeac?aee,
yeeie ei?enoothoueny nooaeaioe aeiiii?/iiai oaeoeueoaoo AEeoiie?nueeiai
?iaeaia?ii-oaoiieia?/iiai ?inoeoooo.

A i?aeoe/i?e ?iaio? aooaaeoa??a ?acoeueoaoe aeine?aeaeaiiy neoaeaoue
?aeiiaiaeaoe??th uiaei neeaaeaiiy aaeain?a ca?aeii c i?aeia?iaeieie
noaiaea?oaie aooaaeoa?nueeiai iae?eo (INAI) oa caieoaie ??cieo eaoaai??e
aioo??oi?o ? ciai?oi?o ei?enooaa/?a.

Ie?ai? i?iiiceoe?? aeiiia?aeaeenue ? aoee noaaeueii ioe?iai? ia ?e
i?nuee?e i?aeaoc?anuee?e iaoeiai-i?aeoe/i?e eiioa?aioe?? nooaeaio?a oa
iieiaeeo a/aieo, i?enay/ai?e 53-??/ieoe? Aaeeei? Ia?aiiae (i. AEeoiie?,
1998); I?aeia?iaei?e iaoeiai-i?aeoe/i?e eiioa?aioe?? “I?iaeaie
i?aai?caoe?? iae?eo, aoaeeoo ? iaiaaeaeiaioo a
i?aei?e?iieoeoa?”(i. AEeoiie?, 1998). ?aeiiaiaeaoe?? uiaei iie?ioaiiy
?nioth/i? no?oeoo?e aaeaino iaae?neai? aei I?i?noa?noaa o?iain?a Oe?a?ie
a oi?aae?iiy iaoiaeieia?? aooaaeoa?nueeiai iae?eo.

Ioae?eaoe??. Aeena?oaoe?y ciaeoea nai? iaa?oiooaaiiy ? aena?oeaiiy a
iiiia?ao?? “Aooaaeoa?nueeee aaeain: i?iaeaie oai??? ? i?aeoeee”
caaaeueiei ianyaii 23,6 ae?oe. a?e., o /ioe?ueio noaooyo ianyaii 4,24
ae?oe. a?e., iioae?eiaaieo o oaoiaiio aeo?iae? “A?niee AEeoiie?nueeiai
?iaeaia?ii-oaoiieia?/iiai ?inoeoooo” (? 6 ca 1997 ?. oa ? 7, 8 ca 1998
?.; iaeia – o ni?aaaoi?noa?), a oaeiae a iaa/aeueieo iin?aieeao c
caaaeueiith e?euee?noth ae?oeiaaieo a?eoo?a iniaenoi aaoi?a – 98.

Ianya ? no?oeoo?a ?iaioe. ?iaioa neeaaea?oueny c? anooio, o?ueio
?icae?e?a, aeniiae?a, nieneo aeei?enoaieo aeaea?ae oa aeaio aeiaeaoe?a.
Ci?no aeeeaaeaii ia 148 noi??ieao iniiaiiai oaenoo, iii?uaii 29 ?enoie?a
ia 18 noi??ieao, 14 oaaeeoeue ia 13 noi??ieao, 2 aeiaeaoee ia 10
noi??ieao. Nienie aeei?enoaieo e?oa?aoo?ieo aeaea?ae neeaaea?oueny ?c
155 iiceoe?e.

Aeena?oaoe?y ia? oaeee ieai:

Anooi

?icae?e 1. Oai?aoe/i? iniiae aaeainiaiai ocaaaeueiaiiy

1.1. Aeao?i?oe?? aaeaino a iae?eiai-aeiiii?/i?e e?oa?aoo??

1.2. ?noi??y ?icaeoeo eaoaai??? aaeainiaiai iaoiaeo

1.3. Iaiao?aei?noue ia?aaeyaeo eaoaai??? aooaaeoa?nueeiai aaeaino ye
aeaiaioa iaoiaeo iae?eo

?icae?e 2. Aaeainiaa iie?oeea ia i?aei?e?inoa?: nooue oa neeaaeia?
eiiiiiaioe

2.1. Iiiyooy i?i aaeainiao iie?oeeo

2.2. Aeiiae, ye? aenoaathoueny aei aaeaino

2.3. I?iaeaie aaeaioaoe?? aeaieo aooaaeoa?nueeiai aaeaino caieoai ??cieo
eaoaai??e ei?enooaa/?a

?icae?e 3. Oaeineiiaeaiiy iaoiaeeee neeaaeaiiy aaeaino

3.1. Aooaaeoa?nueeee aaeain ? ?aooiee: i?iaeaie i?ioeaaeo?e neeaaeaiiy

3.2. No?oeoo?a aaeaino a aa?oeeaeueiiio ? ai?eciioaeueiiio ?ic??cao:
?noi??y oa i?iaeaie ?aoe?iiaeueiiai a?oioaaiiy aaeainiaeo noaoae

3.3. Iaoiaee ocaiaeaeaiiy aaeaino c i?aeia?iaeieie noaiaea?oaie
aooaaeoa?nueeiai iae?eo

3.4. Iaoiaeeea aea/aiiy aooaaeoa?nueeiai aaeaino a iaa/aeueieo caeeaaeao

3.5. Eiii’thoa?ecaoe?y neeaaeaiiy aioo??oiuei? oa ciai?oiuei? ca?oiino?

Aeniiaee

Nienie aeei?enoaieo aeaea?ae

Aeiaeaoee

Iniiaia /anoeia

?icae?e 1 “Oai?aoe/i? iniiae aaeainiaiai ocaaaeueiaiiy”. A oeueiio
?icae?e? aeine?aeaeothoueny iniiai? oaiaeaioe?? aecia/aiiy aaeaino a
?noi?e/iiio ?icaeoeo. A e?oa?aoo?ieo aeaea?aeao c ?noi???
aooaaeoa?nueeiai iae?eo iiaeia cono??oe ??ci? a?aeiiino? i?i /an iiyae
oa?i?io “aaeain”, yeee i?eiaaea? ia e?iaoeue XIV – ii/aoie XV no. A
oe?eiio aaeain ye naiino?eia aooaaeoa?nueea eaoaai??y
aee?enoae?coaaeanue o e?ioe? XVII – ia ii/aoeo XVIII no., ui
iiynith?oueny iineeaiei ?icaeoeii aeoe?iia?ieo oiaa?enoa. Aei oeueiai
/ano aaeain neeaaeaany iaia??iaee/ii. E??i oiai, a?i ia aoa ocaiaeaeaiee
c ?iaaioa?ai ? ia aeei?enoiaoaaany i?e i?eeiyoo? ??oaiue uiaei
?iciiae?eo i?eaooeo.

?noi?e/iee iaeyae, i?iaaaeaiee o oeueiio ?icae?e?, aeicaieea c?iaeoe
aeniiaie i?i oa, ui aeao?i?oe?y aaeaino i?ieoea o?eaaeee, ?iiae?
noia?a/eeaee oeyo ?icaeoeo. E?ioeaaa ?icoi?iiy aaeaino oi?ioaaeinue i?ae
aieeaii aeeaieeo aeine?aeaeaiue ia o?eueee a aaeoc? iae?eo, aea e i?aaa.
?icaeyaeath/e iniiai? aoaie iinooiaeueiiai ?icaeoeo aaeaino, aeyaeaii
eiai caaaeuei? oaiaeaioe??, a naia: 1) ?icoe?aiiy ? iiaeeaeaiiy
i?eioeeio ioe?iee iieaciee?a aaeaino; 2) oaeineiiaeaiiy oaoi?ee
neeaaeaiiy aaeaino; 3) oi?ioaaiiy nenoaie iacaeaaeieo eiio?iethth/eo
i?aai?a, ui ne?aeeothoue ca neeaaeaiiyi, ia?aa??eith ? caoaa?aeaeaiiyi
aaeaino; 4) i?aeaeuaiiy aeiia uiaei ii?yaeeo ii?eethaeiaiiy aaeain?a ?
ca?o?a aeoe?iia?ieo oiaa?enoa ??cieo eiio?aaaio?a.

A ?acoeueoao? ii?aoethaaiiy aaaaoueio e?oa?aoo?ieo aeaea?ae aoei
ocaaaeueiaii aeaa iaeoeiia?oeo cia/aiiy oa?i?io “aooaaeoa?nueeee
aaeain”: 1) niin?a a?aeia?aaeaiiy o a?ioiaiio ae?ac? cania?a
i?aei?e?inoaa oa aeaea?ae ?o oi?ioaaiiy ia iaaio aeaoo; 2) oi?ia
aooaaeoa?nueei? ca?oiino? o aeaeyae? oaaeeoe?, yea a?aeia?aaea? noai
cania?a i?aei?e?inoaa a a?ioia?e ioe?ioe? ia iaaio aeaoo. C o?aooaaiiyi
aeua neacaiiai, o ?iaio? i?iiiio?oueny ianooiia aecia/aiiy:
aooaaeoa?nueeee aaeain – oea niin?a ocaaaeueiaiiai a?aeia?aaeaiiy a
a?ioia?e ioe?ioe? noaio ainiiaea?nueeeo cania?a aeaniino? oa
ciaia’ycaiue ia iaaio aeaoo o oi?i? ca?oii? oaaeeoe?, neeaaeaii?
aooaaeoa?ii aeey aioo??oi?o ? ciai?oi?o ei?enooaa/?a c iaoith i?eeiyooy
ieie oi?aae?inueeeo oa ?iaanoeoe?eieo ??oaiue.

Oaea aecia/aiiy ia? ianooii? ia?aaaae: 1) ii?aeio? aea?
caaaeueiii?eeiyo? oi?ie o?aeooaaiue; 2) a iueiio cacia/a?oueny noa’?eo
aaeaino – aooaaeoa?; 3) aeaco?oueny ia’?eo aaeaino – on? iia?aoe??
i?aei?e?inoaa, ye? i?aeeyaathoue a?ioia?e ioe?ioe?; 4) cacia/athoueny
eaoaai??? ei?enooaa/?a; 5) aeacaia iaoa neeaaeaiiy ca?oo.

A ?iaio? ie?aii ?icaeyaea?oueny eeaneo?eaoe?y iae?iaeiiii?/ieo
aaeain?a. Eeaneo?eaoe?y aaeain?a ca ??cieie iciaeaie iio??aia aeey
caaacia/aiiy iiaeaiiy o??? iae?eiai? ?ioi?iaoe??, yea iaiao?aeia
ei?enooaa/ai o?iainiai? ca?oiino? aeey i?eeiyooy iaaieo ??oaiue.
Iiaiaeaeoth/enue ?c caaaeueiii?eeiyoei ?o iiae?eii ia iaoa??aeuei?,
o?iainia? oa o?oaeia? aaeaine, ie aaaaea?ii ca iaiao?aeia aeae?eeoe a
ie?aio a?oio i?aeia?iaei? aaeaine (oi?aiaee, ieao?aeiee oa
?ic?aooieiaee). Oea iiynith?oueny iaiao?aei?noth nai?/aniiai oa ye?niiai
a?aeia?aaeaiiy i?aeia?iaeieo ?ic?aooie?a e?a?ie.

Ieoaiiyi eeaneo?eaoe?? aooaaeoa?nueeeo aaeain?a ia ??cieo ?noi?e/ieo
aoaiao aeeaiei caeiaeenue oae? a/ai?, ye ?.I. Aaaaiei, I.I. Aeaoia,
A.A. Eiaaeueia, ?. E?aea?a, A.ss. Eieoei, A.A. Iao?ia oa ?io?. A iniiao
aeai?o iciae eeaneo?eaoe?? aooaaeoa?nueeeo aaeain?a iieeaaeaia iaoa
neeaaeaiiy oaeiai aaeaino.

A ?acoeueoao? caeeaeaiiy oi/ie ci?o ??cieo a/aieo cai?iiiiiaaii 12 iciae
(?en. 1).

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26060f001600ffffffff0000e60200008b00000044030000af00000009000000fa020000
01000000000000002200040000002d010800040000002d0105000800000025030200e702
9c002e039c00040000002d01070004000000f0010800040000002d0106000c0000002403
04002203ad0042039c0022038c002c039c00040000002d010400040000002d0103000800
000026060f000600ffffffff0100040000002d01000003000000000000000000ce000000
0000

picscalex1000100090000033d04000009002c00000000001400000026060f001e00ffff
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436f7572696572204e657700cc00040000002d010000040000000201010015000000fb02
d6ff0000000000009001000000000440001254696d6573204e657720526f6d616e000000
040000002d0101000500000009020000000004000000020101001000000026060f001600
ffffffff0000f6fffffff7ffffff4f0200008b00000009000000fa020000040000000000
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00001b047c0040020700060009000000fa02000000000000000000002200040000002d01
040004000000f0010200040000002d01030009000000fa02000004000000000000002200
040000002d01020007000000fc020100000000000000040000002d010500070000001b04
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26060f000600ffffffff0100030000001e0007000000160474003a020d000d0004000000
0201010015000000fb02ceff0000000000009001000000000440001254696d6573204e65
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00002d010600040000002e0101002c000000320a0e002c001600040000000000ec059900
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ffff040000002d01000003000000000000000042040000000000

?en. 1. Eeaneo?eaoe?y aooaaeoa?nueeeo aaeain?a, ui i?iiiio?oueny

Nooi?noue aaeainiaiai iaoiaeo, ui aeei?enoiao?oueny a aooaaeoa?nueeiio
iae?eo, iieyaa? a caaacia/aii? iino?eiiai aaeainiaiai ocaaaeueiaiiy
iieaciee?a, ye? a?aeia?aaeathoue e?oaiia?a cania?a a i?ioeanao
ainiiaea?nueei? ae?yeueiino? o aca?iica’yceo c i?ecia/aiiyi ?
aeaea?aeaie ?o ooai?aiiy. Ne?ae a?aei?oeoe, ui ie?ai? aaoi?e noaaeyoue
aaeain a ??ci? nieneia? ?yaee aeaiaio?a iaoiaeo aooaaeoa?nueeiai iae?eo.
Oae, A.I. Aiae?a?a, ?.O. Aa?aei?eia, A.A. Aeania, A.O. Aaee?i,
I.E. E?th/eiaa, A.?. Ii?na?iei, ?.?. Iieeaae, I.I. Oiiooia,
A.ss. Oaae?i, I.ss. Ooaeiiai ?icaeyaeathoue aaeain o nieneia?e ia??
“aaeain ca?oi?noue”. A naith /a?ao, I.A. Aeaia?inueeee, I.A. Iacaioeaa,
?.A. Iaiueeia aaaaeathoue, ui aaaeeeaeie eiiiiiaioaie oeueiai iiiyooy ?
iiaea?eiee caien oa ?aooiee.

?icae?e 2 “Aaeainiaa iie?oeea ia i?aei?e?inoa?: nooue oa neeaaeia?
eiiiiiaioe”. ?icaeyae oeueiai ?icae?eo ii/eia?oueny c? c’ynoaaiiy
iiiyooy “aaeainiaa iie?oeea”. Neiainiieo/aiiy “aaeainiaa iie?oeea” a
oyaeaii? a?eueoino? aooaaeoa??a, ye i?aeoee?a, oae ? oai?aoee?a,
aeeeeea? aeineoue ia/?oe? oa noia?a/eea? oeoia/aiiy. Oea iiynith?oueny
oei, ui a aeiaeiiio i?ae?o/ieeo c aooaaeoa?nueeiai iae?eo inoaii?o /an?a
a?aenooi?e ia o?eueee ?icae?e i?i aaeainiao iie?oeeo, aea e aecia/aiiy
oeueiai oa?i?io. Ia iao iiaeyae, iaea?eueo aaeaeei ? aecia/aiiy A.
Oie??a: aaeainiaa iie?oeea – oea iaaeoiaia ioi?ieaiiy aaeaino a iaaeao
?nioth/eo caeii?a i?e aeio?eiaii? caaaeueiii?eeiyoeo i?eioeei?a
neeaaeaiiy ??/iiai ca?oo.

Aaeainiaa iie?oeea iia?o? e?eueeiia ?ino?oiaioaie, cia?aaeaieie ia
?en. 2.

?en. 2. ?ino?oiaioa??e aaeainiai? iie?oeee

Coieiyth/enue ia i?aaeeao ei?enooaaiiy eiaeiei ie?aiei ?ino?oiaioii,
iaie i?aee?aneth?oueny, ui caoiaee aaeainiai? iie?oeee iiaeii?
?aae?ciaoaaoenue a iiai?e a?aeiia?aeiino? aei eiia?oe?eiiai oa
iiaeaoeiaiai caeiiiaeaanoaa. Iiaiith i??ith aeei?enoiaoaaoe ?o iiaeooue
o?eueee o?ainiaoe?iiaeuei? eiiiai??, i?aei?e?inoaa yei? ciaoiaeyoueny a
e?a?iao c ??ciei iiaeaoeiaei, aaethoiei ? eiia?oe?eiei caeiiiaeaanoaii.

Oa?aeoa?ecoth/e aeiiae, ui aenoaathoueny aei aaeaino, iaie
iiynith?oueny no/aniee ci?no oaeeo aeiia, ye ei?eni?noue, nai?/ani?noue,
i?inoioa, iai/i?noue, ii??aithaai?noue c iiia?aaei?ie aaeainaie,
?aaeuei?noue.

Iaaeio?eiaiiy oeeo aeiia ?aaeueiino? aaeaino /anoi i?ecaiaeeoue aei
oaeueneo?eaoe?? aai aoaethaaiiy aaeaino. Niiniae i?iaaaeaiiy oeeo
i?eeii?a, a oaeiae oeyoe ?o iiia?aaeaeaiiy ocaaaeueiththoueny o oeueiio
ae ?icae?e?.

Aeae? aiae?cothoueny i?iaeaie aaeaioaoe?? aeaieo aooaaeoa?nueeiai
aaeaino caieoai ??cieo eaoaai??e ei?enooaa/?a, a oaeiae iia’ycaia c oeei
ieoaiiy i?i iioeiaeueiee ??aaiue ?ice?eooy ?ioi?iaoe??. Ie?aii iaie
?icaeyaea?oueny ieoaiiy i?i neeaaeaiiy e?ea?aeaoe?eiiai aaeaino.
Aenoaa?oueny i?iiiceoe?y i?i neeaaeaiiy aeaio aaeain?a i?ae /an
e?ea?aeaoe?? i?aei?e?inoaa: ia i?aenoaa? ?eieiaeo oe?i oa a iae?eiaeo
oe?iao. Ia?oee aaeain iaiao?aeiee aeey ?aaeueii? ioe?iee iaeia
i?aei?e?inoaa aeey oiai, uia ni?iaiicoaaoe iiaeeea?noue iiaaoaiiy
e?aaeeoi?nueei? caai?aiaaiino?, a oaeiae aeey i?aaeeueiiai aecia/aiiy
/anoee eiaeiiai aeanieea o i?e?ino? iaeia. Ae?oaee – aeey iiaeaiiy a
io?oe?ei? i?aaie c iaoith caa?aaeaiiy noaoooiiai oiiaeo.

Ia?aeaeueii c aeine?aeaeaiiyi aaeaino a nenoai? o?iainiaiai
iaiaaeaeiaioo oa eiio?ie?iao aiae?co?oueny niaoeeo?/i?noue
?ioi?iaoe?eiiai na?aaeiaeua, i?aee?aneth?oueny iaiao?aei?noue aaaeaiiy
iicaaaeainiaiai iae?eo. C iaoith oieeiaiiy aeoaethaaiiy iaeieo ? oeo aea
cania?a a aaeainao ??cieo i?aei?e?inoa iaiao?aeii iineeeoe
?aaeaiaioaoe?th ca?oiino? ii aeaieo iicaaaeainiaeo ?aooie?a, a oaeiae
a?aeaanoe iaeaaeio e?euee?noue aiaeei ia aeaio oaio a iaa/aeueieo
i?ia?aiao.

A oiae? aea/aiiy ieoaiiy i?i ii?yaeie ii?eethaeiaiiy ca?o?a, aeae?eaii
e?eueea a?oi aeaea?ae, c yeeo iiaeia io?eiaoe ?ioi?iaoe?th i?i
o?iainiaee noai ae?eiaiai ia?oia?a: 1) i?aaie aea?aeaaiiai oi?aae?iiy;
2) i?aaie noaoenoeee; 3) caniae ianiai? ?ioi?iaoe??; 4) niaoe?ae?ciaai?
o??ie, ui ?iciianthaeaeothoue eiii’thoa?i? ?ioi?iaoe?ei? i?iaeoeoe; 5)
eiinaeoeiaia? o??ie. I?ioa, iacaaaeath/e ia /enaeuei?noue oaeeo
?ioi?iaoe?eieo aeaea?ae, a Oe?a?i? ? ia?aoeiaee a io?eiaii? ae?eiai?
?ioi?iaoe??: 1) a?aenooi?noue aeia?aeeiai? neoaeae, yea a iaaeaaaea
i?i?ioi ?ioi?iaoe?? i?i i?aei?e?inoaa; 2) iaaeinoaoiy e?euee?noue ?
ye?noue ae?eiaeo aeia?aeiee?a; 3) aaniethoia ia?aaaaa ae?oeiaaieo
?ioi?iaoe?eieo i?iaeoeo?a iaae aeaeo?iiieie.

Ia aeaeue, iaia’yceiaa ioae?/ia ca?oi?noue, ui iaaea?oueny /a?ac
ia??iaee/i? aeaeaiiy oe?ie?e a?iiaaenueeino?, ia aea? iiaeeeaino?
inoaii?e oi?ioethaaoe iaiao?aei? aeniiaee i?i ae?yeuei?noue
i?aei?e?inoaa.

?icae?e 3 “Oaeineiiaeaiiy iaoiaeeee neeaaeaiiy aaeaino”. Inoaii?e
?icae?e i?enay/aiee i?iaeai? oaeineiiaeaiiy iaoiaeeee neeaaeaiiy
aaeaino, yea aoea ?icaeyiooa c ianooiieo iiceoe?e.

Neeaaeaiiy aaeaino o?nii iia’ycaia c iiiaieeaoo?ith aooaaeoa?nueeeo
?aooie?a. Aaaaoueia a/aieie iaiaei coneeue aoei aeieeaaeaii aei oiai,
uia i?aeaeueoe aiae?oe/i?noue aaeaino, oiaoi oaeei /eiii ca?oioaaoe eiai
noaoo?, uia iaeneiaeueiith i??ith iieaaoeoe aea/aiiy a?aeia?aaeaieo a
iueiio ainiiaea?nueeeo aca?iica’yce?a. Oea aoei aeinyaiooi iiaoaeiaith
aaeaino o aeaeyae? oaaeeoe?, yea i?noeoue ii?yae c aa?oeeaeueiei
iiae?eii ia aeoeaio ? ianeaio noi?iie ai?eciioaeuei? ?icae?ee, ui
neeaaeathoueny c noaoae.

O ca’yceo c iineeaiiyi ?ioaa?aoe?eieo i?ioean?a o na?oia?e aeiiii?oe?
aeineoue aeooaeueiith ? i?iaeaia ocaiaeaeaiiy ca?oiino? oe?a?inueeeo
i?aei?e?inoa c aeiiaaie i?aeia?iaeieo noaiaea?o?a iae?eo. O caaaeueieo
?enao aeiiae INAI iiaeia noi?ioethaaoe oae: a) iia? noaiaea?oe iae?eo
iiaeii? iaoe /?oei aecia/aia eiei caaaeaiue aooaaeoa?nueeiai iae?eo oa
ianea eeth/iaeo oa?i?i?a (aeina??e); a) noaiaea?oe iiaeii?
anoaiiaethaaoe oae? iaoiaee iae?eo, canoinoaaiiy yeeo ? iaea?eueo
aoaeoeaiei a aeiiii?/i?e neooaoe??, ui neeaeany; a) noaiaea?oe iiaeii?
iaia’yceiai caa?aaoe iaeiie/aiee iaoe?iiaeueiee aeina?ae ? a?aoiaoaaoe
iiaeeeaino? ?o iiaeaeueoi? iiaea?i?caoe??; a) noaiaea?oe iiaeii? aooe
?ic?iaeai? ia iniia? /eiiiai caeiiiaeaanoaa, a ia i?aecaeiiieo aeo?a;
ae) aeoiaey/e c i?eioeeio ia?aaaae nooiino? ia oi?iith, noaiaea?oe ia
aecia/athoue oi?io aaeaino, aea i?noyoue aaaeeea? aeiiae ?
?aeiiaiaeaoe?? uiaei ioe?iee noaoae oa ?o ?ice?eooy.

O a?o/eciyi?e oa ca?oa?aei?e e?oa?aoo?? i?aee?aneth?oueny aca?iica’ycie
aooaaeoa?nueeiai iae?eo c nenoaiaie oi?aae?inueei? ?ioi?iaoe??.
Iaoai?/i? aooaaeoa?nuee? i?ioeaaeo?e i?aaenoaaeythoue niaith eeoa
iacia/io /anoeio aooaaeoa?nueeiai iae?eo. No/aniee aooaaeoa?nueeee iae?e
aeeth/a? a naaa ?ioi?iaoe?eio nenoaio, ui caaeiaieueiy? iio?aae
ei?enooaa/?a. Eiii’thoa?ia oaoi?ea ? eeoa aeaeo?iiiei ?ino?oiaioii, yeee
canoiniao?oueny aeey cai?o, i?aai?caoe?? ? ia?aaea/? ?ioi?iaoe?? o
aaeeeiio ianyc? ? c aaeeeith oaeaee?noth, aeey i?eeiyooy ??oaiue
iaea?eueo oaeaeeei ? aoaeoeaiei oeyoii.

Aeniiaee

1. Ia?ao?ae Oe?a?ie a?ae ieaiiai? iiaeae? aeiiii?ee aei ?eieiai? iiaeae?
ainiiaea?thaaiiy c ia?aaaaeaiiyi i?eaaoii? oi?ie aeaniino? aeeeeea?
iaiao?aei?noue i?iaaaeaiiy a?aeiia?aeieo ci?i o nenoai? aooaaeoa?nueeiai
iae?eo. Aeey iineeaiiy eiio?iethth/i? ooieoe?? iae?eo iaiao?aeii
ia’?aeiaoe coneeey aea?aeaaieo oa i?noeaaeo i?aai?a, i?aaenoaaiee?a
iaoeiaeo ? noni?eueieo e?e, niaoe?ae?no?a-i?aeoee?a a aaeoc?
aooaaeoa?nueeiai iae?eo ? aoaeeoo ia ?aae?caoe?th ye?niiai
?ioi?iaoeaiiai caaacia/aiiy ei?enooaa/?a o?iainiaith ca?oi?noth.

2. Aeao?i?oe?y aaeaino i?ieoea o?eaaeee, ?iiae? noia?a/eeaee oeyo
?icaeoeo. A oe?eiio aaeain ye naiino?eia aooaaeoa?nueea eaoaai??y
noi?ioaaeanue o e?ioe? XVII – ia ii/aoeo XVIII no. E?ioeaaa ?icoi?iiy
aaeaino oi?ioaaeinue i?ae aieeaii aeeaieeo aeine?aeaeaiue ia o?eueee a
iae?eo, aea ? a aeiiii?oe?, o?iainao, i?aa? oa ?ioeo aeiiii?/ieo
iai?yieao.

3. Niaoeeo?ea aaeainiaiai iaoiaeo a aooaaeoa?nueeiio iae?eo
iiynith?oueny ianooiieie oa?aeoa?enoeeaie: 1) eiaeia ainiiaea?nueea
iia?aoe?y a?aeia?aaea?oueny ia iaioa, i?ae ia aeaio ?aooieao; 2)
i?aenoiee aeoeao ? ianeao aaeaino ci?iththoueny a oiio aeiaaeeo, eiee
ainiiaea?nueea iia?aoe?y i?ioiaeeoue iaeii/anii ii noaooyo neeaaeo
ainiiaea?nueeeo cania?a oa ?o aeaea?ae; 3) caa??aa?oueny ??ai?noue
i?aenoie?a aeoeao ? ianeao i?ney aoaeue-yei? iia?aoe??.

4. A iniiao eeaneo?eaoe?? aooaaeoa?nueeeo aaeain?a – iaia’yceiaiai
i?ciaaaeueiiai aeoo – iiaeiia aooe iieeaaeaia iaoa neeaaeaiiy oaeiai
aaeaino. ?ic?iaeaia eeaneo?eaoe?y iaaeeaeo? iiaeyaee ??cieo aaoi??a oa
caaacia/o? oai??th ? i?aeoeeo ?aeeiith ? iiaiith eeaneo?eaoe??th
aooaaeoa?nueeeo aaeain?a, ui aaco?oueny ia iciaeao ?o aae?aniino?.

5. A?aenooi?noue aeia?aeeiai? neoaeae, yea a iaaeaaaea i?i?ioi
?ioi?iaoe?? i?i i?aei?e?inoaa, iaaeinoaoiy e?euee?noue ? ye?noue
ae?eiaeo aeia?aeiee?a, aaniethoia ia?aaaaa ae?oeiaaieo ?ioi?iaoe?eieo
i?iaeoeo?a iaae aeaeo?iiieie, – oe? i?e/eie ia aeathoue iiaeeeaino?
oe?ie?e a?iiaaenueeino? ?iaeoe aeniiaee i?i ae?yeuei?noue i?aei?e?inoaa.
Oiio iaiao?aeii /?oei ? iine?aeiaii aeio?eioaaoenue aeiia aei aaeaino ye
oeaio?aeueiiai aooaaeoa?nueeiai ca?oo.

6. Nenoaia caoiae?a, ui ia?aaeaa/a? i?iaeoiaia neeaaeaiiy aaeaino
ca?aeii c /eiiei caeiiiaeaanoaii, oi?io? aaeainiao iie?oeeo
i?aei?e?inoaa. ?icaeyioo? oai?aoe/i? ? i?aeoe/i? ieoaiiy i?aai?caoe??
nenoaie ia’?eoeaiiai ?ioi?ioaaiiy ea??aiee?a ? oao?aoe?a ia ??cieo
ia’?eoao oi?aae?iiy, aeathoue ciiao ei?enooaaoeny ?ino?oiaioa???i
aaeainiai? iie?oeee a caeaaeiino? a?ae iaoe caoe?eaaeaieo in?a.?

7. Ia aeinoia??i?noue aaeaino aieeaathoue oae? oaeoi?e, ye iaoooaaiiy
iicaaaeainiaei iae?eii oa canoinoaaiiy niinia?a oaeueneo?eaoe??
aaeain?a. Oieeiooe oeueiai iiaeia oeyoii i?eeiyooy caeiiiaeaanoaa i?i
iaia’yceiaa aaaeaiiy iicaaaeainiaiai iae?eo oa neeaaeaiiy ca?oiino? ii
iueiio, a oaeiae oeyoii ai?iaaaeaeaiiy a?eueo aei?noeeo i?aaee caoenoo
?ioa?an?a ei?enooaa/?a aooaaeoa?nueeith ca?oi?noth.

8. Iniiaia oaaaa i?e neeaaeaii? ca?oiino? iiaeiia a ia?oo /a?ao
caa?oaoeny ia a?aeia?aaeaiiy o i?e ei?enii? ?ioi?iaoe??, a ia ia ianya
aeaieo. Oea aeicaieeoue ?ic?iaeoe /?oeo nenoaio iiynithaaeueieo caienie
ia iniia? ?aeaaaioiino? ?ioi?iaoe?? aeey i?eeiyooy ??oaiue.

9. Aei iaaeie?e?a ae?th/i? oi?ie aooaaeoa?nueeiai aaeaino iiaeia
a?aeianoe iaiino?ei?noue ioe?iee cania?a ia iiiaio neeaaeaiiy aaeaino oa
ii?ooaiiy i?eioeei?a aeiiii?/iiai a?oioaaiiy cania?a. Aeoiaey/e c
oaeoi??a, ui aieeaathoue ia no?oeoo?o aaeaino ? inienethth/e oaiaeaioe??
?? ?icaeoeo, cai?iiiiiaaia iiaa no?oeoo?a aaeaino, yea ia? ia iao?
i?aeaeueoe eiai aiae?oe/i?noue.

10. I?e iiaoaeia? aaeaino ne?ae i?eae?eeoe oaaao ieoaiith a?oioaaiiy
oe?iiinoae, ye? iae?eiaothoueny, oa ?o ?iciiae?eo ia a?aeiia?aei?
?oa?eee ca caaaeueiei aeey an?o i?aei?e?inoa ieaiii. A ?ioiio aeiaaeeo,
/eoaiiy aaeain?a ? aaaeeei caaaeaiiyi ia o?eueee aeey oe?iei? ioae?ee,
aea ? aeey niaoe?ae?no?a aooaaeoa?nueeiai iae?eo.

11. Ia?aaeyae no?oeoo?e ? ci?noo aaeaino iaiao?aeii ?iaeoe iaeii/anii c
oaeineiiaeaiiyi Ieaio ?aooie?a aooaaeoa?nueeiai iae?eo, yeee ?
iaoiaeieia?/iith iniiaith oi?ioaaiiy iioi/ii? ?acoeueoaoeaii?
?ioi?iaoe??. Iio??aii aeinyaoe oiai, uia ia?ae?e neioaoe/ieo ?aooie?a,
yeee ia?aaeaa/a?oueny a Ieai?, ca ioia?aoe??th ? ci?noii aoa iia’ycaiee
c ia?ae?eii noaoae aaeaino. A?aenooi?noue oaeiai ocaiaeaeaiiy
i?ecaiaeeoue aei aeiaeaoeiaeo cao?ao i?aoe? i?e neeaaeaii? aaeaino.

12. ?aoi?io nenoaie aooaaeoa?nueeiai iae?eo ia iiaeia aaaaeaoe
cae?i/aiith aeioe, aeiee: 1) on? ea??aieee i?aei?e?inoa Oe?a?ie ia
c?icoi?thoue iaiao?aeiino? aeei?enoaiiy aeaieo, noi?ioeueiaaieo INAI
aeey aioo??oiueiai oi?aae?iiy. ?ioeie neiaaie, ea??aieee iiaeii?
ona?aeiieoe iaiao?aei?noue ei?enooaaiiy aeanieie oi?iaie oi?aae?inueei?
ca?oiino?; 2) aooaaeoa?e i?aei?e?inoa ia iaa/aoueny iiaeaaaoe ca?oi?noue
aacaeiaaiii? yeino?, a??ia?aei?noue yei? caaacia/o? nenoaia
aioo??oiueiai aoaeeoo c eaae?o?eiaaiei ia?niiaeii.

13. Ia no/aniiio aoai? ai?iaaaeaeaiiy INAI caaaeaiiy iieyaa? a oiio,
uia: 1) oii?yaeeoaaoe iiiyo?eiee aia?ao, yeee aeei?enoiao?oueny a INAI;
2) ciiaeaethaaoe ia eiie?aoieo i?eeeaaeao nenoaio, yea aeanoue ciiao o
uiaeaii?e ?iaio? iaeiie/oaaoe ?ioi?iaoe?th ca iiiiaeaieie i?aaeeaie; 3)
iioe?eoe aeina?ae i?aei?e?inoa c ?iicaiieie ?iaanoeoe?yie, ye? aaea
i?aoethaaee c INAI. I?e oeueiio iaiao?aeii ci?oeieoe o? iaoe?iiaeuei?
o?aaeeoe?? aooaaeoa?nueeiai iae?eo, ui iaea?eueo aaeaeaaoii
a?aeiia?aeathoue ?eieiaei oiiaai ainiiaea?thaaiiy, i???ioiaaiei ia INAI.

14. Ocaiaeaeaiiy iaoe?iiaeueii? nenoaie aooaaeoa?nueeiai iae?eo c
i?aeia?iaeieie noaiaea?oaie aeeth/a? a?aeiia?aei? ci?ie a ?iaio? ii
i?aeaioiaoe? ? i?aeaeuaiith eaae?o?eaoe?? niaoe?ae?no?a aooaaeoa?nueeiai
iae?eo. O ca’yceo c oeei ?ic?iaeaia i?ia?aia aeenoeeie?ie
“Aooaaeoa?nueea ca?oi?noue” ? ai?iaaaeaeaia ia eaoaae?? aeiiii?ee iae?eo
? aoaeeoo AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo.

15. ?ic?iaeaia iaoiaeeea neeaaeaiiy aaeain?a ?c canoinoaaiiyi
eiii’thoa?ii? oaoi?ee i?ae eooii nai?/aniiai oa iiaiiai caaacia/aiiy
?ioi?iaoe??th ea??aiee?a aea? ciiao aoaeoeaii aeei?enoiaoaaoe eiiieaeni?
?ioi?iaoe?ei? nenoaie ye ia?niaeoeaiee niin?a i?enei?aiiy i?ioeano
iiooeo ? ?iciianthaeaeaiiy ?ioi?iaoe?? i?ae ?? ei?enooaa/aie. Aaoi?
i?aeo?eio? oi/eo ci?o, ui ia ieaei?o ??aiyo oi?aae?iiy iiaeiai
neeaaeaoeny yeiiiaa aeaoaeuei?oee aaeain. Aeey aeueo ??ai?a oi?aae?iiy
iio??aii iiaeaaaoe aa?aaiaaiee aaeain c iaaiei a?oioaaiiyi oe?eiai ?yaeo
noaoae.

Nienie iioae?eiaaieo i?aoeue ca oaiith aeena?oaoe?eiiai aeine?aeaeaiiy

1. *eaeaanueea E.A. Aooaaeoa?nueeee aaeain: i?iaeaie oai??? ? i?aeoeee.
– AEeoiie?: AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo, 1998. –
408 n.

2. *eaeaanueea E.A. Oai??y aooaaeoa?nueeiai iae?eo. Oanoe aeey
naiii?aeaioiaee oa neeaaeaiiy ?nieo?a. Iaa/aeueiee iin?aiee aeey
nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ? aoaeeo”. Ca ?aaeaeoe??th
aeieoi?a aeiiii?/ieo iaoe, i?ioani?a O.O. Aooeioey. – AEeoiie?:
AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo, 1996. – 220 n.

3. Aooeiaoeue O.O., *eaeaanueea E.A. O?iainiaee iae?e. *anoeia ia?oa.
Iaa/aeueiee iin?aiee aeey nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ?
aoaeeo”. – AEeoiie?: AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo,
1997. – 624 n. (iniaenoee aianie caeiaoaa/a – cae?aiiy oa
nenoaiaoecaoe?y iaoa??aeo, iiaoaeiaa noai, neeaaeaiiy ieoaiue aeey
ia?aa??ee ciaiue nooaeaio?a)

4. Aooeiaoeue O.O., Iaethaa I.I., *eaeaanueea E.A. O?iainiaee iae?e.
Ca??iee caaea/ ? ai?aa aeey nooaeaio?a niaoe?aeueiino? 7.050106 “Iae?e ?
aoaeeo”. AEeoiie?: AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo,
1998. – 744 n. (iniaenoee aianie caeiaoaa/a – ?ic?iaea iane??cieo
caaaeaiue oa neooaoe?e)

5. Aooeiaoeue O.O., Oaoeei I.A., *eaeaanueea E.A. Iae?e aaeiaeo
aeioiae?a i?aei?e?inoa // Aooeiaoeue O.O., Oaoeei I.A. Iiaeaoeiaee iae?e
a Oe?a?i?. iaa/aeueiee iin?aiee aeey nooaeaio?a niaoe?aeueiino? 7.050106
“Iae?e ? aoaeeo”. – AEeoiie?: AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee
?inoeooo, 1998. – 928 n. (iniaenoee aianie caeiaoaa/a – caiiaiaiiy
a?aeiiinoae aeey iae?eo aaeiaeo aeo?ao oa neeaaeaiiy ocaaaeueithth/eo
oaaeeoeue)

6. Aooeiaoeue O.O., Oaoeei I.A., *eaeaanueea E.A. Iae?e aaeiaeo aeo?ao
i?aei?e?inoa // Aooeiaoeue O.O., Oaoeei I.A. Iiaeaoeiaee iae?e a
Oe?a?i?. Iaa/aeueiee iin?aiee aeey nooaeaio?a niaoe?aeueiino? 7.050106
“Iae?e ? aoaeeo”. – AEeoiie?: AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee
?inoeooo, 1998. – 928 n. (iniaenoee aianie caeiaoaa/a – ?ic?iaea
ii?yaeeo iae?eo aaeiaeo aeo?ao o niaoe?aeueieo a?aeiiinoyo).

7. *eaeaanueea E.A. I?iaeaia aeao?i?oe?e aaeaino a aeiiii?/i?e
e?oa?aoo?? // A?niee AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai
?inoeoooo. – 1997. – ? 6. – N. 86-94.

8. Aooeiaoeue O.O., *eaeaanueea E.A. Aaeain a nenoai? o?iainiai?
ca?oiino? // A?niee AEeoiie?nueeiai ?iaeaia?ii-oaoiieia?/iiai ?inoeoooo.
– 1998. – ? 7. – N. 58-63. (iniaenoee aianie caeiaoaa/a – ?ic?iaea oa
iiyniaiiy aeiia, ui aenoaathoueny aei aaeaino ye aei oeaio?aeueii? oi?ie
ca?oiino?)

9. *eaeaanueea E.A. Iaoiaee ocaiaeaeaiiy oe?a?inueeiai aooaaeoa?nueeiai
aaeaino c i?aeia?iaeieie noaiaea?oaie aooaaeoa?nueeiai iae?eo // A?niee
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10. *eaeaanueea E.A. Ii??aiyeueia oa?aeoa?enoeea noaoe/iiai oa
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*eaeaanueea E.A. Aooaaeoa?nueeee aaeain: oai??y ? i?aeoeea (ia
iaoa??aeao i?aei?e?inoa AEeoiie?nueei? iaeano?). – ?oeiien.

Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo
iaoe ca niaoe?aeuei?noth 08.06.04. – “Aooaaeoa?nueeee iae?e, aiae?c oa
aoaeeo”. – AEeoiie?nueeee ?iaeaia?ii-oaoiieia?/iee ?inoeooo, AEeoiie?,
1998.

Aeena?oaoe?th i?enay/aii oai?aoe/iiio iaa?oiooaaiith aaeaino ye
oeaio?aeueii? oi?ie aooaaeoa?nueei? ca?oiino?. ?icaeyaea?oueny
aeeneon?eia ieoaiiy i?i ciaoiaeaeaiiy iioeiaeueiiai ii?aeiaiiy
aeinoaoiuei? ? iaiao?aeii? ?ioi?iaoe??, a oaeiae i?i oi?ie ?? ?ice?eooy.
Aiae?co?oueny iiaeeea?noue cai?ie ?ioi?iaoe?eiiai ci?noo aaeaino aeey
??cieo ??ai?a oi?aae?iiy i?aei?e?inoaii. Cai?iiiiiaai? nooo?a? ci?ie a
ae?th/o oi?io aaeaino, ui iathoue ca iaoo iineeeoe aieea aeaieo aaeaino
ia aoaeoeai?noue oi?aae?inueeeo ??oaiue. I?iaaaeaiee e?eoe/iee aiae?c
niinia?a aoaethaaiiy oa oaeueneo?eaoe?? aaeain?a. Iaa?oioiaai? aeiiae
uiaei eiii’thoa?ieo i?ia?ai a /anoei? neeaaeaiiy aaeain?a.

Eeth/ia? neiaa: aaeain, aaeainiaa iie?oeea, ei?enooaa/? o?iainiaith
ca?oi?noth, i?aeia?iaei? noaiaea?oe o?iainiai? ca?oiino?, aoaethaaiiy
aaeaino, oaeueneo?eaoe?y aaeaino, no?oeoo?a aaeaino, eiii’thoa?ecaoe?y
neeaaeaiiy ca?oiino?, oi?aae?inuee? ??oaiiy.

*eaeaaneay E.A. Aooaaeoa?neee aaeain: oai?ey e i?aeoeea (ia iaoa?eaeao
i?aaei?eyoee AEeoiie?neie iaeanoe). – ?oeiienue.

Aeenna?oaoeey ia nieneaiea iao/iie noaiaie eaiaeeaeaoa yeiiiie/aneeo
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Aeenna?oaoeey iinayuaia oai?aoe/aneiio iainiiaaieth aaeaina eae
oeaio?aeueiie oi?iu aooaaeoa?neie io/aoiinoe. A aeenna?oaoeee
?anniao?eaathony aeeneonneiiiua aii?inu i iaoiaeaeaiee iioeiaeueiiai
niaaeeiaiey aeinoaoi/iie e iaiaoiaeeiie eioi?iaoeee, a oaeaea i oi?iao
a? ?ane?uoey. Aiaeece?oaony aiciiaeiinoue caiaiu eioi?iaoeeiiiiai
niaea?aeaiey aaeaina aeey ?aciuo o?iaiae oi?aaeaiey i?aaei?eyoey.
I?aaeeiaeaiu nouanoaaiiua eciaiaiey a aeaenoaothuoth oi?io aaeaina,
oeaeue eioi?ie – oneeeoue aeeyiea aeaiiuo aaeaina ia yooaeoeaiinoue
oi?aaeai/aneeo ?aoaiee. I?iaaaeai e?eoe/aneee aiaeec niiniaia
aoaee?iaaiey e oaeueneoeeaoeee aaeainia. Iainiiaaiu o?aaiaaiey e
eiiiuethoa?iui i?ia?aiiai ioiineoaeueii ninoaaeaiey aaeainia.

Eeth/aaua neiaa: aaeain, aaeainiaay iieeoeea, iieueciaaoaee oeiainiaie
io/aoiinoe, iaaeaeoia?iaeiua noaiaea?ou oeiainiaie io/aoiinoe,
aoaee?iaaiea aaeaina, oaeueneoeeaoeey aaeaina, no?oeoo?a aaeaina,
eiiiuethoa?ecaoeey ninoaaeaiey io/aoiinoe, oi?aaeai/aneea ?aoaiey.

Chizevska L.V. The Balance Sheet: Theory and Practice (on the
experience of Zhitomir region enterprises). – Manuscript.

Dissertation Candidate thesis on Economics speciality 08.06.04. –
Accounting, analysis and auditing. – Zhitomir Institute of Engineering
and Technology, Zhitomir 1998.

Candidate thesis is devoted to the theoretical substantiation of the
Balance Sheet as the main form of accounting statements and improvement
of its structure for making effective management and investment
decisions. It is possible to be supplied with full, reliable, timely,
systemized information when it is formed on the scientific basis. The
structure of the Candidate thesis is as following: the introduction
presents urgency of the explored topic, the aim and the main tasks,
objects, innovations and practical importance of the worked-out
recommendations. The main tendencies of defining the Balance Sheet in
historic development are explored in this work. The definition of the
Balance Sheet is stated more precisely for modern stage. These points
are stated in the first chapter “Theoretical basis of the Balance Sheet
classification”. The classification of Balance Sheets is added and
summarized. The meaning of Balance Sheet technique is examined in
different economic sciences. The second chapter presents the new meaning
of the phrase “balance policy”, the reason of ignoring demands to the
Balance Sheet. The importance of communication function of Accounting in
making management decisions is also stressed here. The third chapter
“The improvement of completion of the Balance Sheet” presents the
influence of different factors of the structure of the Balance Sheet,
the summary of principles of rational classification of the Balance
Sheet. Much attention is paid to the question of coordination of the
Balance Sheet in Ukraine, and its completion with the help of computers.
The summary presents the main propositions for improving the procedure
of the Balance Sheet completion, its analytical quality for making
effective decisions by managers.

The point of discussion about ratio of sufficient and necessary
information and also forms of its disclosure are marked in this work.
The author points 12 indicators of Balance Sheets’ classification, their
usage while exploring the Balance Sheet, the substitution of
informational contents for different levels of management. The author
proposes essential changes in the current form of the Balance Sheet;
their aim is to make more effective the influence of the Balance Sheet
on good management decisions. The improvement of the Balance Sheet is
explored in connection with the system of accounts. The author does the
critical analysis of methods of falsification and forgery of Balance
Sheets. The work presents analyzed reasons of discrepancy of Ukrainian
statements and international standards of Accounting, and ways out of
the situation. The attitudes of Ukrainian and foreign authors upon the
problem discussed in the work are summarized. The demands to computer
programs for completing the Balance Sheets are stated here also.

The summary presents the main results of this exploration and
propositions for improving the Balance Sheet’s structure. They are as
follows:

 working out of recommendations for completing financial statements
according to the Program of Ukraine transformation into integrational
informational system according to the International Accounting
Standards;

 the concept of balance policy is enlarged; its subject and components;

 the importance of observance of the Balance Sheet’s demands and
theoretical and practical questions of organization of informing
managers and specialists on different business entities are stated in
this work;

 the author worked out the course “Financial Statements” on the
departments of Economics, Accounting and Auditing of Zhitomir Institute
of Engineering and Technology;

 the use of complex corporative informational systems as perspective
method of acceleration of research and distribution of information among
in-users and out-users are stated in the work.

Key terms: Balance Sheet, balance, policy, users of the financial
statements, international standards of the financial statements,
concealing and falsification of the Balance Sheet, the structure of the
Balance Sheet, accounting computerization, managerial decisions.

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