.

Облік та аналіз фінансових інвестицій: Автореф. дис… канд. екон. наук / Н.Г. Богатко, Харк. держ. акад. технології та орг. харчування. — Х., 1999. —

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Oa?e?anueea aea?aeaaia aeaaeai?y

oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy

AIAAOEI Iaaeiy Aaiiaaei?aia

OAeE 658.14:658.15

IAEIE OA AIAE?C O?IAINIAEO ?IAANOEOe?E

Niaoe?aeuei?noue 08.06. 04 – Aooaaeoa?nueeee iae?e, aiae?c oa aoaeeo

AAOI?AOA?AO

aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

Oa?e?a – 1999

Aeena?oaoe?y ? ?oeiien.

?iaioa aeeiiaia ia eaoaae?? aooaaeoa?nueeiai iae?eo oa aoaeeoo a
Oa?e?anuee?e aea?aeaai?e aeaaeai?? oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy
I?i?noa?noaa ina?oe Oe?a?ie.

Iaoeiaee ea??aiee:

eaiaeeaeao aeiiii?/ieo iaoe, i?ioani? ssi/aaa E?aia Ieeiea?aia,
Oa?e?anueea aea?aeaaia aeaaeai?y oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy,
i?i?aeoi? c iaa/aeueii? ?iaioe, caa. eaoaae?ith aooaaeoa?nueeiai iae?eo
oa aoaeeoo.

Io?oe?ei? iiiiaioe:

aeieoi? aeiiii?/ieo iaoe, i?ioani? Oeiio??a Aieiaeeie? Ieeieaeiae/,
Oa?e?anueeee aea?aeaaiee iie?oaoi?/iee oi?aa?neoao, caa. eaoaae?ith
aiae?co oa aooaaeoa?nueeiai iae?eo

eaiaeeaeao aeiiii?/ieo iaoe, i?ioani? Aa?eaa THnoeia Aiae???aia,
Iieoaanueeee eiiia?aoeaiee ?inoeooo, caa. eaoaae?ith aooaaeoa?nueeiai
iae?eo oa aoaeeoo.

I?ia?aeia onoaiiaa:

Iaoe?iiaeueiee aa?a?iee oi?aa?neoao Eaa?iaoo i?i?no??a Oe?a?ie, eaoaae?a
aooaaeoa?nueeiai iae?eo oa aoaeeoo

Caoeno aeena?oaoe?? ieaio?oueny 30 eenoiiaaea 1999 ?ieo ia 11 aiaeeii ia
can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee E.64.088.02 i?e Oa?e?anuee?e
aea?aeaai?e aeaaeai?? oaoiieia?? ? i?aai?caoe?? oa?/oaaiiy ca aae?anith:
310051, Oa?e?a-51, aoe. Eei/e?anueea, 333.

C aeena?oaoe??th iiaeia iciaeiieoenue o a?ae?ioaoe? Oa?e?anueei?
aea?aeaaii? aeaaeai?? oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy.

Aaoi?aoa?ao ?icineaiee 29 aeiaoiy 1999 ?ieo.

A/aiee nae?aoa?

niaoe?ae?ciaaii? a/aii? ?aaee
A. ?. Ini?uaa

6

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

AEOOAEUeI?NOUe OAIE. Noai?aiiy aoaeoeaii ooieoe?iioth/eo ?eie?a oe?iieo
iaia??a ? aaaeeeaith neeaaeiaith oni?oiiai caaa?oaiiy ?aoi?ioaaiiy oa
iaeiei c ?ino?oiaio?a ?iaanooaaiiy aeiiii?ee Oe?a?ie.

Aaaaoianiaeoi?noue o?iainiaiai ?iaanooaaiiy coiiaeaia neeaaei?noth oa
??ciiiai?oi?noth noa’?eo?a oa ia’?eo?a ?eieo oe?iieo iaia??a. C iaeiiai
aieo, ?eiie, iane/aiee ??cieie oe?iieie iaia?aie, ye? aeeiiothoue
ooieoe?? ia’?eo?a ?iaanoeoe?eii? ae?yeueiino?, ? caniaii ioi?ieaiiy
??ciiiai?oiiai ?iaeo caai?aiaaiino?. C ?ioiai aieo, a ?iaio? ?eieo aa?a
o/anoue cia/ia e?euee?noue noa’?eo?a, ye? a ca’yceo c ?iaanooaaiiyi
ia?ane?aeothoue ??ci? oe?e?: caa?aaeaiiy oa i?e??no eai?oaeo, iaaeaiiy
oi?aae?inueeiai aieeao ia ia’?eo ?iaanoeoe?e /a?ac i?eaeaaiiy aaeeeiai
iaeaoo aeoe?e, oiui.

Aeey i?eeiyooy caoe?eaaeaieie iniaaie aaeaeaaoieo ??oaiue noiniaii
?iaanooaaiiy o oe?ii? iaia?e oa ioe?iee eii’thieoo?e oiiaeiaiai ?eieo
?noioia cia/aiiy ia? ?ioi?iaoe?y i?i noai o?iainiaeo aeeaaeaiue, ui
oi?io?oueny ia aac? iae?eiaeo aeaieo eiie?aoieo i?aai?caoe?e. Iaeiae,
nenoaia ?aooie?a, yea canoiniao?oueny aeey iae?eo o?iainiaeo aeeaaeaiue
o oe?ii? iaia?e, ia ia?aaeaa/a? aaaaoiaa??aioi?noue ioe?iee oe?iieo
iaia??a, ia a?aoiao? ??aaiue i?ioan?iiae?cio ?iaanoi?a (i?ioan?eiee aai
?inoeoooe?eiee ?iaanoi?). E??i oiai, nenoaia iieaciee?a ca?oiino? ia
aeicaiey? io?eiaoe ?ioi?iaoe?th i?i o?iainia? aeeaaeaiiy a ianyc? oa
aeaeyae?, iaiao?aeiiio aeey aiae?co oa i?iaiicoaaiiy neooaoe??,
iacaaaeath/e ia oa, ui iaea?eueoa ieoiia aaaa aeoea?a i?ioan?eiiai
?iaanoi?a i?eiaaea? naia ia ?iaanoeoe?? o oe?ii? iaia?e. ?, ia?aoo?,
caeeoathoueny ia?ic?iaeaieie ieoaiiy iae?eo iio?aeieo oe?iieo iaia??a.
Oea coiiaeth? iaiao?aei?noue iiaeaeueoiai ?aoi?ioaaiiy aooaaeoa?nueeiai
iae?eo iia?aoe?e c o?iainiaeo ?iaanoeoe?e.

Noeoii?noue ? ia?ic?iaeai?noue aeeeaaeaieo i?iaeai oa aino?a iio?aaa a
iiiaeaii? /eiii? nenoaie iae?eo aecia/eee oaio aeena?oaoe?eii? ?iaioe,
?? oai?aoe/io ? i?aeoe/io cia/ou?noue, iaoo, caaaeaiiy oa iniiai?
iai?yiee aeine?aeaeaiiy.

CA’ssCIE ?IAIOE C IAOEIAEIE I?IA?AIAIE, IEAIAIE, OAIAIE. Ia?aiee
iai?yiie aeine?aeaeaiue iia’ycaiee ?c iaoeiai-aeine?aeieie ?iaioaie, ui
aeeiiai? eaoaae?ith aooaaeoa?nueeiai iae?eo oa aoaeeoo a Oa?e?anuee?e
aea?aeaai?e aeaaeai?? oaoiieia?? oa i?aai?caoe?? oa?/oaaiiy ca?aeii c
aea?aeaaieie ieaiaie: “Eiiiuethoa?ecaoe?y iae?eiaie ?ioi?iaoe?? oa
iaoiaeeea aoiaeaeaiiy a i?aeia?iaeio nenoaio iae?eo” (oaia ? 13-96-97,
Oa?e?a), “Oaeineiiaeaiiy iae?eo o?iainiaeo ?acoeueoao?a ? oi?ioaaiiy
aooaaeoa?nueei? ca?oiino? o i?aei?e?inoaao oi?aiae? oa oa?/oaaiiy a
oiiaao canoonoaaiiy I?II (oaia ? 12-98-99A, Oa?e?a).

IAOA OA CAAAeAIIss AeINE?AeAEAIIss. Iaoith aeine?aeaeaiiy ? ?ic?iaeaiiy
?aeiiaiaeaoe?e c oaeineiiaeaiiy iaoiaeeee iae?eo oa aiae?co o?iainiaeo
?iaanoeoe?e, ye? ni?eythoue o?ainoi?iaoe?? a?o/eciyiiai iae?eo a na?oiao
nenoaio a?aeiia?aeii aei aeiia i?aeia?iaeieo noaiaea?o?a.

Aeinyaiaiiy aecia/aii? iaoe ia?aaeaa/a? iinoaiiaeo oa ae??oaiiy
ianooiieo caaaeaiue:

aeine?aeaeaiiy ?ie? ? i?noey iaoai?cio o?iainiaiai ?iaanooaaiiy a
i?ioean? noaiiaeaiiy ?eieiai? aeiiii?ee;

aecia/aiiy /eiiee?a, ye? aieeaathoue ia iae?eiao iie?oeeo i?aei?e?inoaa
a noa?? o?iainiaeo ?iaanoeoe?e;

aeine?aeaeaiiy aeae?a ioe?iee o?iainiaeo ?iaanoeoe?e, ye?
aeei?enoiaothoueny a Oe?a?i? oa a ?ioeo e?a?iao;

aecia/aiiy a?aeiia?aeiino? iin??a ia?aeiii? ?ioi?iaoe?? iio?aaai iae?eo
o?iainiaeo ?iaanoeoe?e c aeei?enoaiiyi IAII oa ?o oaeineiiaeaiiy;

aianaiiy i?iiicoe?e noiniaii oi?ioaaiiy ?ioi?iaoe?? i?i o?iainia?
?iaanoeoe?? a aooaaeoa?nuee?e ca?oiino?;

?ic?iaea ?aeiiaiaeaoe?e uiaei aaeineiiaeaiiy iaoiaeeee aiae?co
o?iainiaeo ?iaanoeoe?e.

I?AAeIAO OA IA’?EO AeINE?AeAEAIIss. I?aaeiaoii aeine?aeaeaiiy aeyaeeeny
aeaee ioe?iee, ae?th/a nenoaia iaeieo ? aiae?co o?iainiaeo ?iaanoeoe?e
oa iiaeeea?noue ?? oaeineiiaeaiiy c o?aooaaiiyi i?aeia?iaeii? i?aeoeee
oa iaoe?iiaeueieo iniaeeainoae ? no/aniiai noaio ?icaeoeo aeiiii?ee
Oe?a?ie. A yeino? iniiaieo ia’?eo?a aeine?aeaeaiiy aea?ai? ?iaanoeoe?ei?
oiiaee, ?iaanoeoe?ei? eiiiai??, ?io? o/anieee ?eieo oe?iieo iaia??a, ui
i?aaenoaaeythoue ?iaanoi??a.

IAOIAeIEIA?ss OA IAOIAeEEA AeINE?AeAEAIIss. A iniiao aeena?oaoe?eiiai
aeine?aeaeaiiy iieeaaeaia aeiiii?/ia oai??y. A i?ioean? iaienaiiy ?iaioe
aeei?enoiaoaaeenue caeiiiaeaa/? oa i?aecaeiii? aeoe, ui ?aaeaiaioothoue
ooieoe?iioaaiiy ?eieo oe?iieo iaia??a oa ?iaanoeoe?eio ae?yeuei?noue,
iaoiaee/iee oa ?ino?oeoeaiee iaoa??aee c aooaaeoa?nueeiai iae?eo oa
ca?oiino?, i?aoe? a?o/eciyieo oa caei?aeiiieo o/aieo. O oiae?
aeine?aeaeaiiy canoiniaoaaeenue iaoiaee aiae?co oa neioaco,
oa?oiiaoaaiiy oa ii??aiyiiy, iaoeiai? aano?aeoe?? oa iaoaiaoe/iiai
iiaeaethaaiiy.

IAOEIAA IIAECIA IO?EIAIEO ?ACOEUeOAO?A. Iaoeiaa iiaecia aeaii? ?iaioe
iieyaa? o aeeiiaii? eiiieaeniiai aeine?aeaeaiiy uiaei ae??oaiiy i?iaeai,
iia’ycaieo c oaeineiiaeaiiyi iae?eo oa aiae?co o?iainiaeo ?iaanoeoe?e.
?aeiiaiaeaoe?? oa i?iiiceoe?? caeiaoaa/a aeicaieythoue iaea?aeaoe
?ioi?iaoe?th, iaiao?aeio aeey i?eeiyooy ??oaiue uiaei oi?aae?iiy
o?iainiaeie ?ano?naie ye ciai?oi?i, oae ? aioo??oi?i ei?enooaa/ai
ca?oieo aeaieo. ?aae?caoe?y oaeiai i?aeoiaeo a i?ioean? aeine?aeaeaiiy
aeicaieeea io?eiaoe iaoeiai iaa?oioiaai? ?acoeueoaoe.

1. Ooi/iaii aeiiii?/io i?e?iaeo ? nooi?noue o?iainiaeo ?iaanoeoe?e ia
iniia? ??ciiiai?oieo o?iainiaeo ?ino?oiaio?a, nenoaiaoeciaai? iaoiaee
eeaneo?eaoe??;

2. ?ic?iaeaii iaoiaeeeo ioe?iee yeino? aooaaeoa?nueeiai iae?eo
o?iainiaeo ?iaanoeoe?e, yea aeicaiey? i?aei?e?inoao cae?enithaaoe
oi?aae?iiy ieie oa nai?/anii i?eeiaoe aoaeoeai? oi?aae?inuee? ??oaiiy;

3. Oaeineiiaeaii iaoiaeeeo iae?eo o?iainiaeo ?iaanoeoe?e a nenoai?
?aooie?a (noa?aooie?a), ui aeicaiey? io?eioaaoe ?icai?iooo ?ioi?iaoe?th
i?i ia’?eoe iae?eo;

4. Cai?iiiiiaaii iaoiaeeeo aiae?oe/iiai iae?eo i?yieo oa iai?yieo
aeo?ao, ye? iia’ycai? c i?eaeaaiiyi eiie?aoiiai iaeaoo oe?iieo iaia??a;

5. ?ic?iaeaii ?aeiiaiaeaoe?? c i?aai?caoe?? iae?eo o?iainiaeo
?iaanoeoe?e a oiiaao eiii’thoa?ecaoe?? ia i?eeeaae? canoinoaaiiy iaeaoa
i?eeeaaeieo i?ia?ai 1NAooaaeoa??y;

6. Aianaii i?iiiceoe?? uiaei oaeineiiaeaiiy ?ioi?iaoe?? i?i noai
o?iainiaeo ?iaanoeoe?e caeaaeii a?ae noaoono ?iaanooth/iai noa’?eoa a
nenoai? aooaaeoa?nueei? ca?oiino?.

I?AEOE*IA CIA*AIIss IO?EIAIEO ?ACOEUeOAO?A iieyaa? a ?ic?iaoe?
?aeiiaiaeaoe?e uiaei oaeineiiaeaiiyth iaoiaeeee iae?eo o?iainiaeo
?iaanoeoe?e oa iaoiaeeee ioe?iee i?eaaaeeaino? ?iaanooaaiiy a oiiaao
ia?aoiaeo aei ?eieiai? aeiiii?ee. ?aeiiaiaeaoe??, ui noi?ioeueiaai? a
?iaio?, ni?yiiaai? ia iie?ioaiiy yeino? iae?eiai-aiae?oe/ii?
?ioi?iaoe??, cia/ia ca?eueoaiiy ??aiy ?? iia?aoeaiino? oa aiae?oe/iino?,
noai?aiiy iaoeiai? iniiae aeey i?eeiyooy aoaeoeaieo oi?aae?inueeeo
??oaiue. ?aae?caoe?y ?ic?iaie, aeeeaaeaieo o aeena?oaoe??, aeicaieeoue
a?eueo iaa?oioiaaii aecia/eoe no?oeoo?o ?iaanoeoe?eiiai ii?ooaey, aianoe
ci?ie a iaoiaeeeo iae?eo ?ooo oiiaeiaeo oe?iiinoae, i?aeaeueoe ye?noue
?ioi?iaoe??, yea oi?io?oueny o o?iainia?e ca?oiino?.

Ie?ai? ?acoeueoaoe aeine?aeaeaiiy iiaeooue aooe aeei?enoai? i?ae /an
?ic?iaee ii?iaoeaieo aeo?a oa iaoe?iiaeueieo noaiaea?o?a
aooaaeoa?nueeiai iae?eo, ye? ?aaoeththoue ii?yaeie iae?eo ? iaoiaeeeo
aiae?co ia’?eo?a o?iainiaeo ?iaanoeoe?e.

AI?IAAOe?ss ?ACOEUeOAO?A AeENA?OAOe??. Ie?ai? iieiaeaiiy oa ?acoeueoaoe
aeena?oaoe?? aeeeaaeaeeny a aeiiia?aeyo ia o?ao?e i?aeia?iaei?e
iaoeiai-iaoiaee/i?e eiioa?aioe?? “?ioaa?aoe?y ooai?aiiy, iaoee oa
ae?iaieoeoaa” (i. Eooeuee, 1997), ia i?aeia?iaei?e iaoeiai-iaoiaee/i?e
eiioa?aioe?? “Iae?e, aiae?c oa eiio?ieue o nenoai? oi?aae?iiy
aeiiii?eith i?aei?e?inoaa” (i. Ee?a, 1997); ia?o?e i?aeia?iaei?e
iaoeiai-i?aeoe/i?e eiioa?aioe?? “I?iaeaie noaiiaeaiiy ?eieiai?
aeiiii?ee: ?ioi?iaoe?eia oa o?iainiaa caaacia/aiiy ae?yeueiino?
i?aei?e?iieoeueeeo no?oeoo?” (i. Naaanoiiieue, 1998).

I?iiiceoe?? aaoi?a c iae?eo oa ioe?iee o?iainiaeo ?iaanoeoe?e
cai?iaaaeaeai? a ?iaioo ?iaanoeoe?eiiai oiiaeo “Ie?aieaea-Oiiae” (i.
Naaanoiiieue), aeei?enoai? aeey iaienaiiy iaoiaee/ieo ?ic?iaie oa
canoiniaothoueny o iaa/aeueiiio i?ioean? Naaanoiiieuenueeiai
aea?aeaaiiai oaoi?/iiai oi?aa?neoaoo aeey nooaeaio?a niaoe?aeueiino?
“Aooaaeoa?nueeee iae?e oa aoaeeo” ia aeaia?oaiaio? Iae?eo oa aoaeeoo,
iaoiaee aiae?co i?eaaaeeaino? ?iaanooaaiiy, cai?iiiiiaai? a ?iaio?,
aeei?enoiaothoueny a aeoe?iia?iiio aaieo “Oaa?eea” i. Naaanoiiiey.

INIAENOEE AIANIE CAeIAOAA*A. Aeena?oaoe?eia ?iaioa ? ?acoeueoaoii
naiino?eiiai iaoeiaiai aeine?aeaeaiiy. Oai?aoe/i? ocaaaeueiaiiy,
iieiaeaiiy, aeniiaee, ?aeiiaiaeaoe?? oa ?ic?iaeaiiy iaeaaeaii aaoi?ii
naiino?eii ia iniia? i?iaaaeaiiai aeine?aeaeaiiy o?iainiaeo ?iaanoeoe?e
o ?iaanoeoe?eieo oiiae?a oa ?iaanoeoe?eieo eiiiai?e E?eio.

IOAE?EAOe??. Ca oaiith aeena?oaoe?? iioae?eiaaii a oaoiaeo aeaeaiiyo 6
?ia?o caaaeueiei ianyaii 1,8 ae?oeiaaieo eeno?a.

IANssA OA NO?OEOO?A ?IAIOE. Aeena?oaoe?eia ?iaioa neeaaea?oueny: c
anooio, o?ueio ?icae?e?a, aeniiae?a, nieneo aeei?enoaii? e?oa?aoo?e oa
aeiaeaoe?a. Caaaeueiee ianya aeena?oaoe?eii? ?iaioe 179 noi??iie
iaoeiiieniiai oaenoo, ?ethno?iaaiiai 54 oaaeeoeyie, 4 ?enoieaie oa
aeiiiaiaiiai 30 aeiaeaoeaie. Nienie aeei?enoaieo aeaea?ae iae?/o? 186
iaeiaioaaiue.

INIIAEE CI?NO

O ANOOI? iaa?oioiaaia aeooaeuei?noue oaie aeena?oaoe??, iniiaiee ci?no,
noi?ioeueiaaia iaoa, caaaeaiiy ?iaioe, ?? iaoeiaa iiaecia oa oe?ii?noue
i?aeoe/ieo ?acoeueoao?a.

O IA?OIIO ?ICAe?E? “Aeiiii?/ia nooi?noue o?iainiaeo ?iaanoeoe?e”
?icaeyiooi ?ieue oa i?noea iaoai?cio o?iainiaiai ?iaanooaaiiy a nenoai?
aeiiii?/ieo a?aeiinei ?eieiai? aeiiii?ee a Oe?a?i?; aecia/ai? oaeoi?e,
ye? aieeaathoue ia iae?eiao iie?oeeo i?aei?e?inoaa o noa?? o?iainiaeo
?iaanoeoe?e; iaa?oioiaaia iiaeeea?noue canoinoaaiiy a iae?eo
aaaaoiaa??aioiino? ioe?iie ia’?eo?a o?iainiaeo ?iaanoeeoe?e.

A aeiiii?/i?e e?oa?aoo??, caeiiiaeaanoa? ? ia i?aeoeoe? iaia?
iaeiicia/iino? o aecia/aii? ?iaanoeeoe?e acaaae? ? o?iainiaeo
?iaanoeoe?e, cie?aia. Oea i?ecaiaeeoue aei ??ciiiai?oieo oeoia/aiue
icia/aieo iiiyoue, ?, ye iane?aeie, aei ??cieo eeaneo?eaoe?e. C iaoi?
oi/ee ci?o, i?ae o?iainiaeie ?iaanoeoe?yie iaiao?aeii ?icoi?oe
aeeaaeaiiy cania?a o o?iainia? ?ino?oiaioe: oe?ii? iaia?e oa iio?aei?
a?ae ieo. Oeae i?aeo?ae aeicaiey? aeae?eeoe aea? eeaneo?eaoe?ei? a?oie
ia’?eo?a, ye? aeei?enoiaothoueny a iae?eo oa aiae?c?.

Aea?? ??ciiiai?oieo ?ino?oiaio?a iae?eiai? iie?oeee o?iainiaeo
?iaanoeoe?e caeaaeeoue a?ae oaeeo oaeoi??a, ye:

a) aeae ia’?eo?a ?iaanoeoe?e – oe?iieo iaia??a caeaaeii a?ae ?oiuei?
oa?i?iiaino?, e?ea?aeiino?, aeaeo iaeiiaeo i?aa, cana?ae/oaaieo oei aai
?ioei oe?iiei iaia?ii (?iaanoeoe?? a iaeia?, ai?aia? aai iio?aei? oe?ii?
iaia?e);

a) noaooo ia’?eoa, ui ?iaanoo? ia ?eieo oe?iieo iaia??a (i?ioan?eiee
?iaanoi?, ?inoeoooe?eiee ?iaanoi?).

Iane?aeeii aeaiiai iieiaeaiiy ? aeieeiaiiy ??cieo i?aeoiae?a aei
iaoiaeeee aooaaeoa?nueeiai iae?eo o?iainiaeo ?iaanoeoe?e.

?icaeyae o?iainiaeo ?iaanoeoe?e o ?ic??c? ?oi?o ia’?eo?a oa noa’?eo?a
aeicaieea eiinoaooaaoe iiaeeea?noue aaaaoiaa??aioiino? ioe?iie oe?iieo
iaia??a, ye? aacothoueny ia aeaieo i?i ieioe?, ae?th/? oa i/?eoaai?
oe?ie.

Iaoiaeeea ioe?iee o?iainiaeo ?iaanoeoe?e oaae ia? nai? iniaeeaino?
caeaaeii a?ae nooiino? ia’?eo?a ?iaanooaaiiy, a oaeiae a?ae oiai, /e ?
noa’?eo, ui cae?enith? ?iaanoeoe??, i?ioan?eiei ?iaanoi?ii /e i?.

Ine?eueee ?acoeueoaoe ae?yeueiino? i?ioan?eiiai ?iaanoi?a aecia/athoueny
aeoiaey/e ?c iiaeaieo a eiai ca?oiino? iieaciee?a, aaaeeeai i?e ?o
oi?ioaaii? iaea?eueo neooiee iaoiae ioe?iee.

O Ae?OAIIO ?ICAe?E? “Iae?e o?iainiaeo ?iaanoeoe?e” i?iaaaeaii aiae?c
yeino? ae?th/i? nenoaie aooaaeoa?nueeiai iae?eo o?iainiaeo ?iaanoeoe?e,
noi?ioeueiaai? i?iiiceoe?? c ?? oaeineiiaeaiiy.

sse?noue aooaaeoa?nueeiai iae?eo iiaea aooe ?icaeyiooa a o?ueio
aniaeoao: ye?noue i?ioeano aaaeaiiy; ye?noue ?acoeueoaoo; ye?noue
iaoiaeieia??, yea eaaeeoue a eiai iniia?. Oaeei /eiii, i/aaeaeii, ui
iiaeia aiai?eoe i?i ioe?ieo yeino? aooaaeoa?nueeiai iae?eo.

Aea?? ia’?eo?a oaei? ioe?iee caeaaeeoue a?ae iio?aae, yea aeieea? ia
i?aeoeoe?. Iai?eeeaae, a i?ioean? oi?aae?iiy o?iainiaeie ?iaanoeoe?yie
aoee anoaiiaeai? oaeoe iai?aaeeueii? i?aai?caoe?? aiae?oe/iiai iae?eo
ia’?eo?a ?iaanooaaiiy, ui ia aeicaieeei nai?/anii i?aae’yaeoe aei
iiaaoaiiy ai?aia? oe?ii? iaia?e: iaiiaiee iae?e aeo?ao, iia’ycaieo c
o?iainiaeie ?iaanoeoe?yie, aeeeeeaa aee?eaeaiiy ?o oaeoe/ii? aa?oino?,
a, aiane?aeie, aeaieo i?i caaaeueio aaee/eio aeoea?a i?aei?e?inoaa. O
oaeeo aeiaaeeao, ne?ae aecia/eoe ye?noue aooaaeoa?nueeiai iae?eo
o?iainiaeo ?iaanoeoe?e ? anoaiiaeoe, ca ?aooiie iaaeio?eiaiiy yeeo
aeaiaio?a i?ioeano iae?eo ? eei ?c a?aeiia?aeaeueieo aeeiiaaoe?a
aeiiouai? a?aeiia?aei? iaaei?iaee. Oea aeicaieeoue iia?aoeaii ?ic?iaeoe
eiie?aoi? ?aeiiaiaeaoe?? aeey aei?aaeaiiy iieiaeaiiy ? aeiaaaeaiiy
yeino? iae?eo o?iainiaeo ?iaanoeoe?e aei ?aaeaiaioiaaiiai ??aiy,
caaacia/eoe a ei?ioeee oa?i?i oi?aae?iiy aeeaaeaie ia iniia?
aeinoia??ii? ?ioi?iaoe??.

O aeena?oaoe?? aecia/ai? e?eoa??? ioe?iee yeino? aooaaeoa?nueeiai iae?eo
(oaae.1). Aiae?c yeino? ae?th/i? nenoaie aooaaeoa?nueeiai iae?eo
o?iainiaeo ?iaanoeoe?e iieacaa, ui aiia iio?aao? oaeineiiaeaiiy.
I?aeeyaathoue iie?auaiith oae? aeaiaioe iaoiaeo iae?eo ye ioe?iea,
?aooiee ? iiaea?eiee caien.

A??ia?aei?noue ?ioi?iaoe?? i?i iaeiiaee ? o?iainiaee noai i?aei?e?inoaa
caeaaeeoue, o iiai?e i???, a?ae i?aaeeueiiai a?aeia?aaeaiiy ia ?aooieao
aooaaeoa?nueeiai iae?eo ?ooo o?iainiaeo ?iaanoeoe?e.

Aeey iae?eo o?iainiaeo aeeaae?a a oe?ii? iaia?e ? ?acoeueoao?a ?o
ia?aioe?iee iiaeeeaa aeei?enoaiiy ?ioi? no?oeoo?e ?aooie?a
(noa?aooie?a).

?aeiiaiaeiaaia nenoaia ?aooie?a (noa?aooie?a) ia? aeae?eueea ??ai?a, ui
aeicaiey? io?eioaaoe ?icai?iooo ?ioi?iaoe?th i?i ia’?eoe iae?eo.

Oie /e ?ioee ??aaiue ?icaeyaea? eiie?aoiee aiae?oe/iee iai?yiie,
iaiao?aei?noue aecia/aiiy yeiai caeaaeeoue, a ia?oo /a?ao, a?ae
?ioi?iaoe?eieo iio?aa ei?enooaa/?a. Aeioe?euei?noue cai?iaaaeaeaiiy
?aeiiaiaeiaaii? nenoaie iaoiiaeaii aaaeeea?noth ?? aeei?enoaiiy ye
?ino?oiaioa, yeee ia? aaeeea i?aeoe/ia cia/aiiy.

?aeiiaiaeiaaia nenoaia ?aooie?a aeey iae?eo o?iainiaeo ?iaanoeoe?e
iiaeaia a oaaeeoe? 2.

Oaaeeoey 1.

E?eoa??? ioe?iee yeino? aooaaeoa?nueeiai iaeieo o?iainiaeo ?iaanoeoe?e.

Iieaciee yeino?Aoai 1. Iaeie o?iainiaeo ?iaanoeoe?e o i?ioean?
oi?ioaaiiy ii?ooaeyAoai 2. Iaeie o?iainiaeo ?iaanoeoe?e o i?ioean?
ciaoiaeaeaiiy a ii?ooae? ?iaanoi?a.Aoai 3. Iaeie o?iainiaeo ?iaanoeoe?e
o iiiaio ci?ie no?oeoo?e ii?ooaey1

Nooi?iue aeio?eiaiiy aeiia ii?iaoeaieo aeo?a, ui ?aaoeththoue
aooaaeoa?nueeee iaeie.Caaacia/aiiy oiia caa??aaiiy oe?iieo iaia??a ?c
aeio?eiaiiyi i?aaee caa??aaiiy.

Oeeaaeaiiy aeiaiai??a c IIE, ui a?aeiia?aeathoue ca caa?aaeaiiy; c
aeaiiceoa???i.

Aeieoiaioaeueia ioi?ieaiiy iia?aoe?e ii iaaeoiaeaeaiith ia’?eo?a
o?iainiaeo ?iaanoeoe?e.Neeaaeaiiy ieaio i?iaaaeaiiy ?iaaioa?ecaoe??.

I?iaaaeaiiy ?iaaioa?ecaoe??, aea??eiaeo ia?aa??ie.

Aeio?eiaiiy oa?i?i?a ia?aioe?iee ai?aiaeo oe?iieo iaia??a.

Aeio?eiaiiy caeiiiaeaanoaa.Aeieoiaioaeueia ioi?ieaiiy iia?aoe?e ii
aeaoooth ia’?eo?a o?iainiaeo ?iaanoeoe?e.Aiae?oe/i?noue ?ioi?iaoe?? i?i
o?iainia? ?iaanoeoe??Iayai?noue ?aa?no?o iiia’?eoiiai aiae?oe/iiai
iaeieo o?iainiaeo ?iaanoeoe?e c on?o oaeoe/ii iayaieo oe?iieo iaia??a.

Iayai?noue noa?aooie?a aei iaeieo o?iainiaeo ?iaanoeoe?eA?aeia?aaeaiiy
ia?aioe?iee oe?iieo iaia??a o ?ic??c? ia’?eo?a
?iaanooaaiiy.A?aeia?aaeaiiy aeaoooy oe?iieo iaia??a – ia’?eo?a
?iaanooaaiiy a ?ic??c? eiie?aoieo aeae?a.

A?aeia?aaeaiiy o?iainiaeo ?acoeueoao?a a?ae ?aae?caoe?? oe?iieo iaia??a
o ?ic??c? ia’?eo?a aiae?oe/iiai iaeieo.Iiaiioa a?aeia?aaeaiiy
a?aeiiinoae i?i ia’?eoe o?iainiaeo ?iaanoeoe?eA?aeiia?aei?noue
e?eueeino? oe?iieo iaia??a, ui iaae?eoee, aeaiei aeiaiai??a.

A?aeiia?aei?noue oaeoe/ii? nia?aa?oino? o?iainiaeo ?iaanoeoe?e
aeieoiaioaeueii i?aeoaa?aeaeaiei aeaiei i?i aeo?aoe.A?aeia?aaeaiiy
i?eaooe?a a?ae o?iainiaeo ?iaanoeoe?e o ?ic??c? ie?aieo ia’?eo?a
?iaanooaaiiy.A?aeiia?aei?noue e?eueeino? aeaoeeo oe?iieo iaia??a
e?eueeino? ca aeiaiai?aie.

A?aeia?aaeaiiy o?iainiaeo ?acoeueoao?a a?ae aeaoooy oe?iieo
iaia??a.A??ia?aei?noue ?ioi?iaoe?? i?i ia’?eoe o?iainiaeo
?iaanoeoe?e.I?aaeeuei?noue caiiaiaiiy an?o ?aea?ceo?a o ia?aeiieo
aeieoiaioao ii iaaeoiaeaeaiith.

I?aaeeuei?noue aaaeaiiy caien?a o ?aa?no?? aiae?oe/iiai iaeieo
o?iainiaeo ?iaanoeoe?e.A?aeiia?aei?noue aeaieo i?i caeeoee oe?iieo
iaia??a o iae?eiaiio ?aa?no?? aeaiei ca?oo eane?a /e aeienee c ?aooieo
AeAII, aai aeaiei ?ioi?iaoe?eii-aiae?oe/iiai a?aeae?eo. I?aaeeuei?noue
caiiaiaiiy an?o ?aea?ceo?a o ia?aeiieo aeieoiaioao i?i aeaoooy.

A?aeiia?aei?noue iae?eiaeo aeaieo i?i o?iainia? ?acoeueoaoe aeaiei
ca?oiino?.Nai?/ani?noue.A/ania io?eiaiiy aeienie ?c ?aooieo AeAII i?e
iaaeoiaeaeaii? oe?iieo iaia??a.

Caien iia?aoe?e ii iaaeoiaeaeaiith ia’?eo?a o?iainiaeo ?iaanoeoe?e o
aeaiue ?oiueiai cae?eniaiiy a ?aa?no? aiae?oe/iiai iaeieo.Iiaeaiiy
ea?oth/ei neoaeaai a?aeiiinoae i?i i?eaooeia?noue ia’?eo?a ?iaanooaaiiy.

A?aeia?aaeaiiy a iae?eo ?acoeueoao?a ?iaaioa?ecaoe?? oa aea??eiaeo
ia?aa??ie.

Iiaeaiiy o?iainiai? ? oi?aae?inueei? ca?oiino? o aecia/ai? oa?i?i?.Caien
iia?aoe?e i?i aeaoooy ia’?eo?a o?iainiaeo ?iaanoeoe?e o aeaiue ?oiueiai
i?iaaaeaiiy a ?aa?no? aiae?oe/iiai iaeieo.

A/ania iaaeoiaeaeaiiy aeienie ?c ?aooieo AeAII i?e aeaooo? oe?iieo
iaia??a.15

Oaaeeoey 2.

Nenoaia ?aooie?a aeey iae?eo o?iainiaeo ?iaanoeoe?e.

Noa?aooiie ia?oiai ii?yaeeoNoa?aooiie ae?oaiai ii?yaeeoAiae?oe/iee
?aooiie58.1.Aeiaaino?ieia? o?iainia? aeeaaeaiiy58.11. Aeiaaino?ieia?
o?iainia? aeeaaeaiiy o iae?ea?aei? oe?ii? iaia?eAeaee o?iainiaeo
aeeaaeaiue o e?ea?aei? oe?ii? iaia?e a ?ic??c? ai?oaio?a58.12.
Ei?ioeino?ieia? o?iainia? aeeaaeaiiy o iae?ea?aei? oe?ii? iaia?e58.2.
Ei?ioeino?ieia? o?iainia? aeeaaeaiiy58.21. Aeiaaino?ieia? o?iainia?
aeeaaeaiiy o e?ea?aei? oe?ii? iaia?e58.22. Ei?ioeino?ieia? o?iainia?
aeeaaeaiiy o e?ea?aei? oe?ii? iaia?e14.1. Ia?aioe?iea o?iainiaeo
aeeaaeaiue14.11. Ia?aioe?iea aeiaaino?ieiaeo o?iainiaeo aeeaaeaiue14.12.
Ia?aioe?iea aeiaaino?ieiaeo o?iainiaeo aeeaaeaiue33.1. Aeaeaoee,
iia’ycai? c i?eaeaaiiyi oe?iieo iaia??a

O caeaaeiino? a?ae noaoono ?iaanoi?a ci?iththoueny ? oe?e? i?eaeaaiiy
oe?iieo iaia??a. Oeae oaeo iniaeeai aaaeeeaee aeey aooaaeoa?nueeiai
iae?eo, ine?eueee aecia/a? ii?yaeie ?o ii?eaooeoaaiiy. I?i?ethno?oaaoe
oeth aeoieo iiaeia oaaeeoeath 3.

Oaaeeoey 3

Oe?e? i?eaeaaiiy oe?iieo iaia??a oa aeaee iaeia,

yeeie aiie iiaeooue noaoe

Oe?e? i?eaeaaiiyI?eeeaae noa’?eoa i?aei?e?iieoeueei? ae?yeueiino?Aeae
iaeia, yeei noa? oe?iiee iai??

Niaeoeyoeai? iia?aoe??I?ioan?ei? ?iaanoi?eOiaa? Caa??aaiiy oa iae?e
i?aaa aeaniino?Aeaiiceoa??eIaeii, acyoa ia caa??aaiiyEa?oaaiiy oe?iieie
iaia?aie, ye? iaeaaeaoue ?io?e inia?Aeia??/a oiaa?enoaiIaeii, acyoa o
aeia??/a ea?oaaiiyCaa?aaeaiiy ? i?e??no eai?oaeo?inoeoooe?iiaeuei?
?iaanoi?eO?iainia? aeeaaeaiiyOaaeaeoaaiiy?iaanoi?e (i?ioan?ei? oa
?inoeoooe?iiaeuei?)A?ioia? aeieoiaioe

?c oaaeeoe? aeieeaa?, ui oe?ii? iaia?e iiaeooue aooe ii?eaooeiaai? ye:
1) o?iainiaa ?iaanoeoe?y; 2) a?ioiaee aeieoiaio; 3) oiaa?; 4) iaeii,
acyoa ia caa??aaiiy 5) iaeii, acyoa o aeia??/a ea?oaaiiy. O aeaio
inoaii?o aeiaaeeao oe?ii? iaia?e ia aoaeooue ?icoe?iai? ye o?iainiaa
?iaanoeoe?y, ine?eueee ia ? aeani?noth iniae, o yei? ciaoiaeyoueny. A
?ioeo aeiaaeeao aiie iaeaaeaoue ?iaanoi?o ia i?aaao aeaniino? ? iiaeii?
aooe ii?eaooeiaai? ia ?aooieao iaeia i?aei?e?inoaa. Oea icia/a?
iiaeeea?noue a?aeia?aaeaiiy iaaeoiaeaeaiiy oe?iieo iaia??a a?aeiia?aeii
ia ?aooieao 58, 56, 41.

Aaaeeeai a?aecia/eoe, yeui o aeiaaeeo c iae?oeaiciaaieie ?inoeoooaie
oe?ii? iaia?e iathoue oa?aeoa? “?ioiai iaeia”, ine?eueee ia
aeei?enoiaothoueny a oe?eyo iniiaii? ae?yeueiino?, oi o aeiaaeeo c
e?oeaiciaaieie noa’?eoaie oe?ii? iaia?e, ui eoiothoueny, iiae?ai?
oiaa?ai. Cacia/aiee oaeo oaeiae ? iniiaiiieiaeiei iiiaioii i?e
oi?ioaaii? iaoiaeeee aooaaeoa?nueeiai iae?eo ? neeaaeaiiy ca?oiino?
caeaaeii a?ae noa’?eoa, yeee cae?enith? ?iaanooaaiiy.

Cai?iiiiiaaii iaoiaeeeo aiae?oe/iiai iae?eo i?yieo oa iai?yieo aeo?ao,
ye? iia’ycai? c i?eaeaaiiyi ia’?eo?a o?iainiaeo ?iaanoeoe?e.
?aeiiaiaeo?oueny aeei?enoaiiy ie?aiiai eaeueeoeyoe?eiiai ?aooieo,
iaoai?ci ?iaioe yeiai aiaeia?/iee ?aooieo 33 “Eai?oaeuei? aeeaaeaiiy” a
/anoei? aeo?ao, ui iathoue i?noea a ca’yceo c i?eaeaaiiyi iniiaieo
cania?a. Aiae?oe/iee iae?e ia cai?iiiiiaaiiio noa?aooieo 33.1, ui iiaea
iaoe iacao “Aeaeaoee, iia’ycai? c i?eaeaaiiyi oe?iieo iaia??a”, iiaeiai
aoaeoaaoeny a ?ic??c? i?yieo oa iai?yieo aeaeaoe?a, iia’ycaieo ?c
i?eaeaaiiyi eiie?aoiiai iaeaoo oe?iieo iaia??a. I?e oeueiio iai?yi?
aeaeaoee ca?oiiai ia??iaeo ?iciiae?eythoueny i?ae i?yieie aeaeaoeaie
ca?oiiai ia??iaeo i?iii?oe?eii aaee/ei? inoaii?o. Aeey iae?eo iai?yieo
aeaeaoe?a i?ioan?eiiai ?iaanoi?a i?eaeaoiee aei canoinoaaiiy ?aooiie 26.

?ic?iaeaii aa??aio a?aeia?aaeaiiy iia?aoe?e ii oaaeaee?oaaiith. I?e
oeueiio aaeainiaa aa?o?noue iio?aeieo oe?iieo iaia??a aenooia? ye
aeiaeaoeia? aeaeaoee iieoioey, ui aeieeathoue i?e eoi?ae? aai i?iaeaaeo
oe?iieo iaia??a, aai oiaa?ii-iaoa??aeueieo oe?iiinoae. Ca?aene
iniaeeaino? iae?eo iio?aeieo oe?iieo iaia??a: aaeainiaa aa?o?noue
iioe?iio aai o’th/a?no ia eoi?aeth iiaeiia a?aoiaoaaoeny i?e oi?ioaaii?
aa?oino? i?eaeaaiiy oe?iieo iaia??a, aai oaeoe/ii? nia?aa?oino?
(eoi?aaeueii? aa?oino?) oiaa?ii-iaoa??aeueieo oe?iiinoae (OIOe). O
aeiaaeeo aeeiiaiiy iioe?iio aai o’th/a?no ia i?iaeaae, ?oiy aaeainiaa
aa?o?noue aenooia? a yeino? aeaeaoe?a, iia’ycaieo ?c ?aae?caoe??th
oe?iieo iaia??a, ?ioeo OIOe.

Cai?iiiiiaaii iai?yiie aaeineiiaeaiiy aaoiiaoecaoe?? aooaaeoa?nueeiai
a?aooaaiiy. Aeey ca?eueoaiiy iia?aoeaiino? ?ioi?iaoe?? a nenoaio ia?iaee
iae?eiaeo aeaieo iiaeii? iiaeaaaoeny a?aeiiino? i?i ?acoeueoaoe
aeaeo?iiieo oi?a?a, io?eiai? c iicaa??aeiaeo oi?aiaeo ?ioi?iaoe?eieo
nenoai. E??i oiai, aeei?enoaiiy iaeao?a i?eeeaaeieo i?ia?ai iiaeiii
noi?iaiaeaeoaaoeny io?eiaiiyi aiae?oe/ieo oaaeeoeue, i?eaeaoieo aeey
i?eeiyooy oi?aae?inueeeo ??oaiue. O aeena?oaoe?? ia iniia?
ana?aaeei?iaoeiii? iae?eiai? ?ioi?iaoe?? a nenoai? “1N-aooaaeoa??y”
cai?iiiiiaaii i?aai?coaaoe o?ueio??aiaaee nienie noaeiioi ia’?eo?a
aiae?oe/iiai iae?eo oa ?ic?iaeoe iaoeiia?aio aeey aiae?co i?eaooeiaino?
o?iainiaeo ?iaanoeoe?e.

O O?AOUeIIO ?ICAe?E? “Aiae?c o?iainiaeo ?iaanoeoe?e” aeine?aeaeaii noai
oa aecia/aii oaiaeaioe?? ?icaeoeo ?eieo ia’?eo?a o?iainiaeo ?iaanoeoe?e
a E?eio, ioe?iaii iiaeeeaino? canoinoaaiiy ca?oa?aeieo iaoiae?a aiae?co
o?iainiaeo ?iaanoeoe?e o a?o/eciyi?e i?aeoeoe?, cai?iiiiiaaii iaoiaeeeo
aiae?co i?eaaaeeaino? ia’?eo?a o?iainiaeo ?iaanoeoe?e c o?aooaaiiyi oeio
?iaanoi?a oa eiai ia?aaaa.

Aeine?aeaeaii noai oa aecia/aii oaiaeaioe?? ?icaeoeo ?eieo ia’?eo?a
o?iainiaeo ?iaanoeoe?e a E?eio. Iaoai?ci o?iainiaiai ?iaanooaaiiy a
E?eio aeoeaii oi?io?oueny, aea ia? iaaeei?enoaiee iioaioe?ae ?
ciaoiaeeoueny i?ae aieeaii oaiaeaioe?e, aeanoeaeo ?eieo oe?iieo iaia??a
Oe?a?ie a oe?eiio. ?acoeueoaoe aiae?co iaaaaeaii a oaaeeoe? 4.

Ine?eueee oeae iaoai?ci aei e?ioey ia noi?iiaaiee, naia oea coiiaeth?
noa’?eoeai? ioe?iee ?iaanoi?aie aa??aio?a ?iaanooaaiiy, ui, a naith
/a?ao, aeiaaa? niaoeeo?/ieo iaoiae?a aiae?co o?iainiaeo ?iaanoeoe?e.

Cai?iiiiiaaia iaoaiaoe/ia iiaeaeue eiiieaenii? ioe?iee i?eaaaeeaino?
ie?aieo ia’?eo?a ?iaanoeoe?e. O aeena?oaoe?? ?ic?iaeaii ii?iaoeai?
cia/aiiy iieaciee?a aeinyaiaiiy iaoe. I?eeeaae aea?aieo ii?iaoeaieo
cia/aiue iieaciee?a aeinyaiaiiy iaoe ?iaanooaaiiy aeey aa?aneaiiai oeio
?iaanoi?a: I?eaooeia?noue – 100 (i?eaooeia?noue aeoe?e ?
iaeneiaeueiith i?eaooeia?noth ia ?eieo aiaeia?/ieo oe?iieo iaia??a);
E?ea?aei?noue – 50 (e?ea?aei?noue aeoe?e ? na?aaeiueith ia oiiaeiaiio
?eieo); C?inoaiiy eai?oaeo, ui ?iaanooaaany – 5- (c?inoaiiy eai?oaeo,
yeee ?iaanooaaany ia ieae/a na?aaeiuei??/iiai ??aiy ?ioeyoe??); Aaciaea
– 75 (?ecee aaie?oonoaa AO nei??oa anueiai ia ?aae?co?oueny, o?iainiaa
iieiaeaiiy AO o?eaea).

Oaaeeoey 4.

Aiae?c aeoeaiino? ae?yeueiino? ?iaanoeoe?eieo oiiae?a

oa ?iaanoeoe?eieo eiiiai?e E?eio ca 1997-1998 ?iee

oen.a?i

Iieaciee1997 1998 1. Iaaeei?enoaii oe?iieo iaia??a66167,85211088,092.
Caeo/aii oe?iieo iaia??a15030,7599424,503. Anueiai aei
?ici?uaiiy81198,60310512,594. Aeeaaeaii a aeoe??
i?aei?e?inoa26250,00285085,505. Iaaeei?enoaii oe?iieo
iaia??a54948,6025427,096. A?aenioie aeoeaiino? (?yae.4/?yae.3), %3291,80

Ca ?acoeueoaoaie ii??aiyiue aecia/a?oueny ioe?iea a aaeao. Ooieoe?y
ii??aiyiiy i?eeia? oae? cia/aiiy: 1- yeui ?ic?aooieiaa cia/aiiy
iieacieea aeinyaiaiiy iaoe iaio ii?iaoeaiiai; 2- yeui ?ic?aooieiaa
cia/aiiy iieacieea aeinyaiaiiy iaoe ??aii ii?iaoeaiiio; 3- yeui
?ic?aooieiaa cia/aiiy iieacieea aeinyaiaiiy iaoe a?eueoa ii?iaoeaiiai.

Eiiieaenia ioe?iea i?eaaaeeaino? ?iaanooaaiiy a aeoe?? i?aei?e?inoaa
?ic?aoiao?oueny ca oi?ioeith:

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aea EI – eiiieaenia ioe?iea i?e?aaaeeaino? ?iaanooaaiiy a aeoe??
i?aei?e?inoa;

F – cia/aiiy ooieoe?? ii??aiyiiy;

W – eiao?oe??io cia/eiino? oe?eae ?iaanooaaiiy;

n – e?euee?noue iaoe ?iaanooaaiiy.

Iienaio iaoaiaoe/io iiaeaeue eiiieaenii? ioe?iee i?eaaaeeaino?
?iaanooaaiiy a aeoe?? i?aei?e?inoa aoei ?aae?ciaaii a iaaeao iaoiae?a
aenia?oieo ioe?iie ca aeiiiiiaith iaeaoo AONAL 97. Oea aeicaieeei
cae?enieoe eiiieaeniee aiae?c aa??aio?a aeeaaeaiue eioo?a o aeoe??
i?aei?e?inoa a?aeiia?aeii aei aeiiiie/i?? iaoe ?iaanoi?a. I?iaaaeai?
iaoeiaoe/i? aeine?aeaeaiiy oa iaea?aeai? ?acoeueoaoe cia/ei? ? iiaeooue
aooe aeei?enoai? ia i?aeoeoe?.

Iaa?oioiaai?noue oa ae??caeaoi?noue ?aeiiaiaeiaaiiai iaoiaeo ia?aa??aii
ia i?eeeaaeao eiie?aoieo i?aei?e?inoa AAO “Naaanoiiieuenueeee iaye” oa
AAO Ii?nueea aei?iaoaaeueia noaioe?y “Aaeio”. Ca?iiiiiaai?
?aeiiaiaeaoe?? aeicaieythoue aoaeoeaii i?iaiaeeoe aeiiii?/iee
iaiaaeaeiaio ?iaanoeoe?eii? iieeoeee, aeei?enoiaothoueny a ?iaio?
aeoe?iia?iiai aaieo “Oaa?eea”, i. Naaanoiiieue (aeo cai?iaaaeaeaiiy
?acoeueoao?a ae?na?oaoe??iie ?iaio? ?1 a?ae 27.10.98).

AENIIAEE ?IAIOE

I?iaaaeaia aeine?aeaeaiiy oai?aoe/ieo iniia oa iaoiaee/ieo aniaeo?a
iae?eo o?iainiaeo ?iaanoeoe?e iieacaei, ui aeey i?aeaeuaiiy ae??aino?
oa aoaeoeaiino? aooaaeoa?nueeiai iae?eo ? aiae?co o?iainiaeo
?iaanoeoe?e iaiao?aeii:

1. Ooi/ieoe nooi?noue iiiyooy “o?iainia? ?iaanoeoe??”. Cie?aia i?ae
o?iainiaeie ?iaanoeoe?yie ?icoi?oe aeeaaeaiiy cania?a o o?iainia?
?ino?oiaioe: oe?ii? iaia?e oa iio?aei? a?ae ieo.

2. Iae?aoe ?ino?oiaioe iae?eiai? iie?oeee o?iainiaeo ?iaanoeoe?e
aeoiaey/e c noaoooo ia’?eoa, ui ?iaanoo? oa aeaeo ia’?eo?a ?iaanoeoe?e.

3. Aeei?enoiaoaaoe ?aeiiaiaeiaai? iaoiae? ioe?iee o?iainiaeo
?iaanoeoe?e, ye? ni?eythoue o?ainoi?iaoe?? a?o/eciyiiai iae?eo a na?oiao
nenoaio a?aeiia?aeii aei aeiia i?aeia?iaeieo noaiaea?o?a.

4. Aeei?enoiaoaaoe ?ac?iaeaio iaoiaeeeo ioe?iee yeino? aooaaeoa?nueeiai
iae?eo o?iainiaeo ?iaanoeoe?e, yea aeicaieeoue iia?aoeaii cae?enithaaoe
eiio?ieue ca aeio?eiaiiyi caeiiiaeaanoaa, neeaaeaiiyi ca?oiino?,
caaacia/aiiyi on?o niiaeeaa/?a aeinoia??iith ?ioi?iaoe??th.

5. Oaeineiiaeeoe iaoiaeeeo iae?eo o?iainiaeo ?iaanoeoe?e a nenoai?
?aooie?a (noa?aooie?a), yea i?aaeeueii a?aeia?aaea? ?oo o?iainiaeo
?iaanoeoe?e.

6. Cae?enithaaoe aiae?oe/iee iae?e i?yieo oa iai?yieo aeo?ao, ye?
iia’ycai? c i?eaeaaiiyi ia’?eo?a o?iainiaeo ?iaanoeoe?e.

7. A oiiaao A?IA aeei?eoiaoaaoe a yeino? ao?aeii? ?ioi?iaoe?? aeai? i?i
?acoeueoaoe aeaeo?iiieo oi?a?a, io?eiai? c iicaa??aeiaeo oi?aiaeo
?ioi?iaoe?eieo nenoai.

8. I?aeaeueoe ye?ni? oa?aeoa?enoeee iae?eiai-aiae?oe/ii? ?ioi?iaoe??
noiniaii aeeaaeaiue eioo?a o aeoe?? i?aei?e?inoa a?aeiia?aeii aei iaoe
?iaanoi?a oa ?oiueith cia/ei?noth ia iniia? aeei?enoaiiy cai?iiiiiaaii?
iaoaiaoe/ii? iiaeae? eiiieaenii? ioe?iee i?eaaaeeaino? ie?aieo ia’?eo?a
?iaanoeoe?e.

NIENIE iioae?eiaaieo ?ia?o Ca oaiith aeena?oaoe??

1. Aiaaoei I.A. Eiaanoeoeee a i?iecaiaeiua oeaiiua aoiaae: aii?inu
o/aoa. Naio aooaaeoa?nueeiai iaeieo, 1997, N6, no?. 28-31.

2. Aiaaoei I.A. Aii?inu o/aoa oeiainiauo eiaanoeoeee i?e ?ai?aaiecaoeee
i?aaei?eyoey – iauaeoa eiaanoe?iaaiey. Naio aooaaeoa?nueeiai iaeieo,
1998, ?6, no?. 13-16.

3. Aiaaoei I.A. Noaoon eiaanoi?a ia ?uiea oeaiiuo aoiaa eae oaeoi?,
ii?aaeaeythuee iaoiaeeeo ioeaiee e o/aoa oeiainiauo eiaanoeoeee.
?anioaeeeaineee iaaeaaaeiinoaaiiue iao/ii-oaoie/aneee nai?iee
“Eiiioiaeueiia oicyenoai ai?iaeia” OAAAO, 1998, no?. 156-158.

4. Aiaaoei I. A., ssi/aaa E. I. Ioeaiea ea/anoaa aooaaeoa?neiai o/aoa
o?iainiaeo eiaanoeoe?e. Ca. Iaoe. I?aoeue “I?ia?aneaii
?ano?nicaa?iaath/i oaoiieiaii oa io aeiiiii/ia iaa?oioiaaiinoue o
iiaei?e?inoaao oa?/oaaiiy. Aeiiiii/ii i?iaeaie oi?a?aei”. OAeAOIO.
Oa?e?a, 1998. – *. 1. – N. 302-305. (caeiaoaa/aa? iaeaaeeoue cae?aiiy,
ia?iaea iaoeiai-aeineeaei?o aeaieo oa io?eiai? ?acoeueoaoe)

5. Aiaaoei I.A. Iaeioi?ua aniaeou o/aoa oeiainiauo eiaanoeoeee a
aeieaiaua oeaiiua aoiaae. ?anioaeeeaineee iaaeaaaeiinoaaiiue
iao/ii-oaoie/aneee nai?iee “Eiiioiaeueiia oicyenoai ai?iaeia” OAAAO,
1998, no?. 169-173

6. Aiaaoei I.A. I?iaeaiu o/aoa oeiainiauo eiaanoeoeee a aea?eaaoeau.-
Aanoiee NaaAOO.- Yeiiiieea e oeiainu.- Naaanoiiieue, 1998.-N.94-99.

7. Aiaaoei I.A. I?iaeaiu ioeaiee oeiainiauo eiaanoeoeee e io?aaeaiey aa
?acoeueoaoia a aooaaeoa?neii o/aoa e io/aoiinoe. Nai?iee o?oaeia ia?aie
iaaeaeoia?iaeiie iao/ii-i?aeoe/aneie eiioa?aioeee “I?iaeaiu noaiiaeaiey
?uii/iie yeiiiieee: eioi?iaoeeiiiia e oeiainiaia iaania/aiea
aeayoaeueiinoe i?aaei?eieiaoaeueneeo no?oeoo?” Naaanoiiieue,1998, /anoue
1, no?. 33-39.

8. Aiaaoei I.A Oaoiieiaey oeiainiaiai eiaanoe?iaaiey. Iao/ii-oaoie/aneee
nai?iee “Iioeiecaoeey i?iecaiaenoaaii?o i?ioeannia”. Naaanoiiieue, 1998.
– Aui. 6.- N.154-156.

9. Aiaaoei I.A. Ii?aaeaeaiea noieiinoe oeiainiauo aeiaeaiee aeey oeaeae
aooaaeoa?neiai o/aoa. Oace aeiiia?aeae ia i?aeia?iaei?e
iaoeiai-iaoiaee/i?e eiioa?aioe?? “Iae?e, aiae?c oa eiio?ieue a nenoai?
oi?aae?iiy aeiiii?eith ieaei?e?inoaa”. Ee?a, 1997.- N.12-14.

10. Aiaaoei I.A. Iaoiaeu ioeaiee oeiainiauo aeiaeaiee a oeaiiua aoiaae.
Oace aeiiia?aeae ia 3 i?aeia?iaei?e iaoeiai-iaoiaee/i?e eiioa?aioe??
“?ioaa?aoe?y ina?oe, iaoee oa ae?iaieoeoaa”. Eooeuee, 1997. – N68-71.

AIIOAOe?ss

Aiaaoei I. A. Iaeie oa aiae?c o?iainiaeo ?iaanoeoe?e. – ?oeiien.

Aeena?oaoe?y ia caeiaoooy a/aiiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
ca niaoe?aeuei?noth 08.06. 04 – Aooaaeoa?nueeee iaeie, aiae?c ? aoaeeo.
– Oa?e?anueea aea?aeaaia aeaaeai?y oaoiieia?? ? i?aai?caoe?? oa?/oaaiiy,
Oa?e?a, 1999.

Aeena?oaoe?y i?noeoue aeine?aeaeaiiy ieoaiue ioe?iee, iaeieo ? aiae?co
o?iainiaeo ?iaanoeoe?e. O ?iaio? aecia/ai? iniiai? i?eioeeie ioe?iee
oiiaeiaeo oe?iiinoae o ?iaanoi?a ? ai?oaioa. Oaeineiiaeaia iaoiaeeea
aooaaeoa?nueeiai iaeieo iia?aoe?e c ia’?eoaie o?iainiaeo ?iaanoeoe?e a
oiiaao A?IA. Cai?iiiiiaaia iiaeaeue aiae?co i?eaaaeeainoi o?iainiaeo
?iaanoeoe?e c aeei?enoaiiyi IAII.

Eeth/ia? neiaa: o?iainia? ?iaanoeoe??, aooaaeoa?nueeee iaeie, aiae?c.

AIIIOAOeEss

Aiaaoei I.A. O/ao e aiaeec oeiainiauo eiaanoeoeee. – ?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe
ii niaoeeaeueiinoe 08.06.04 – Aooaaeoa?neee o/ao, aiaeec e aoaeeo. –
Oa?ueeianeay ainoaea?noaaiiay aeaaeaiey oaoiieiaee e i?aaiecaoeee
ieoaiey, Oa?ueeia, 1998.

Aeenna?oaoeey niaea?aeeo enneaaeiaaiea nouiinoe oeiainiauo eiaanoeoeee.
Auaeaeaiu eino?oiaiou o/aoiie iieeoeee a iaeanoe oeiainiaiai
eiaanoe?iaaiey, a oaeaea iniiaiiieaaathuea oaeoi?u, aeeythuea ia auai?
eino?oiaioia o/aoiie iieeoeee: a) aeae iauaeoia eiaanoeoeee – oeaiiuo
aoiaa a caaeneiinoe io eo n?iea ia?auaiey, eeeaeaeiinoe, aeaea
eiouanoaaiiuo i?aa, oaeinoiaa?yaiuo oeaiiie aoiaaie (eiaanoeoeee a
aeieaaua, aeieaiaua eee i?iecaiaeiua oeaiiua aoiaae); a) noaoon
eiaanoe?othuaai noauaeoa ia oiiaeiaii ?uiea.

?anniio?aia iiiaiaa?eaioiinoue ioeaiie iauaeoia oeiainiauo eiaanoeoeee,
ii?aaeaeyaiay: ?acee/iuie naienoaaie iauaeoia eiaanoe?iaaiey; oeiii
noauaeoa, o/eouaathuaai oeaiiua aoiaae (yieoaio, eiaanoi?); yoaiii, ia
eioi?ii iaoiaeeony oeaiiay aoiaaa. Auyaeaii, /oi iaoiaeu ii?aaeaeaiey
noieiinoe oeiainiauo eiaanoeoeee iiaoo iniiauaaoueny ia aeaiiuo i
i?ioeuo, ianoiyueo e iaeeaeaaiuo oeaiao Eceiaeai aa?eaio io?aaeaiey a
aooaaeoa?neii o/aoa ia?aioeaiee oeiainiauo eiaanoeoeee. Io?aaeaiea
ioeaiee oeiainiauo eiaanoeoeee a aooaaeoa?neii o/aoa e io/aoiinoe
i?aaeeiaeaii no?ieoue ii i?eioeeio eeeaeaeiinoe e n?i/iinoe.

Eceiaeaia nenoaia ioeaiee ea/anoaa aooaaeoa?neiai o/aoa oeiainiauo
eiaanoeoeee a ?ac?aca o?ao yoaiia: ia yoaia oi?ie?iaaiey
eiaanoeoeeiiiiai ii?ooaey; yoaia iaoiaeaeaiey iauaeoia eiaanoe?iaaiey a
ii?ooaea eiaanoi?a; yoaia eciaiaiey no?oeoo?u ii?ooaey i?e auauoee
iauaeoia eiaanoeoeee.

I?aaeeiaeaii ?aoi?ie?iaaiea aeaenoaothuae nenoaiu o/aoa oeiainiauo
eiaanoeoeee.

Iainiiaaia aiciiaeiinoue i?eiaiaiey niaoeeoe/aneeo iaoiaeia aiaeeca
oeiainiauo eiaanoeoeee, iniiaaiiuo ia eiaeeaeaeoaeueiuo ioeaieao
eiaanoi?ia. I?aaeeiaeaia iiaeaeue eiiieaeniie ioeaiee
i?eaeaeaoaeueiinoe eiaanoe?iaaiey aeey aeinoeaeaiey oaeeo oeaeae
eiaanoe?iaaiey: aaciianiinoue, aeioiaeiinoue, ?ino eiaanoe?iaaiiiai
eaieoaea, eeeaeaeiinoue aeoeee. ?ac?aaioaiiay iaoaiaoe/aneay iiaeaeue
eiiieaeniie ioeaiee i?eaeaeaoaeueiinoe eiaanoe?iaaiey a aeoeee
i?aaei?eyoee i?aaeiieaaaao n?aaiaiea iaeeaeaaiuo eiaanoi?ii
?acoeueoaoia aeinoeaeaiey aai oeaeae eiaanoe?iaaiey, au?aaeaiiuo
ii?iaoeaiuie cia/aieyie iieacaoaeae aeinoeaeaiey oeaeae n ?an/aoiuie ia
aeaoo ioeaiee. Ii ?acoeueoaoai n?aaiaiee ii?aaeaeythony aaeueiua
ioeaiee, ii eioi?ui ?ann/eouaaaony eiiieaeniay ioeaiea
i?eaeaeaoaeueiinoe eiaanoe?iaaiey a aeoeee i?aaei?eyoee. Iainiiaaiiinoue
e i?aeoe/aneay cia/eiinoue i?aaeeiaeaiiiai iaoiaea i?iaa?aia ia
i?eia?ao eiie?aoiuo i?aaei?eyoee IAI “Naaanoiiieueneee iaye” e IAI
Ii?neay eniuoaoaeueiay noaioeey “Aeio”. Iienaiiay iaoaiaoe/aneay
iiaeaeue eiiieaeniie ioeaiee i?eaeaeaoaeueiinoe eiaanoe?iaaiey a aeoeee
i?aaei?eyoee auea ?aaeeciaaia n iiiiuueth iaeaoa EXCEL 97.

Eeth/aaua neiaa: oeiainiaua eiaanoeoeee, aooaaeoa?neee o/ao, aiaeec.

ANNOTATION

Bogatko N.G. Financial Investment Accounting and Analysis.- Manuscript.

Dissertation on competition for scientific degree of candidate of
economic ciences on speciality 8.06.04 – Cost Accounting, Analysis and
Audit – The Kharkiv State Academy of Food Technology and Management,
Kharkiv, 1999.

The dissertation contains the study of financial investment estimation,
accounting and analysis. The main principles of evaluating investor’s
and emitter’s securities are determined. Methods of accounting
operations with objects of financial investment are developed. The paper
propounds a model of analyzing the attractiveness of financial
investments with the aid of personal computer.

Key word: financial investment, accounting, analysis (statistic).

Ieaei. aei ae?oeo 28.10.99 ?. Oi?iao 60o84 1/16. Iaie? aacao.

Ae?oe ion. Iae.-aeae. a?e.1,0. Oi. ae?oe. a?e. 1,3. Oi. oa?a.

Aeaea. 1,3. Oe?aae 100 i?ei. Cai.? 352

AeIAe Oa?uee?anueea Aea?aeaaia Aeaaeai?y oaoiieia?? oa i?aai?caoe??
oa?/oaaiiy. Oa?e?a-51, aoe. Eei/e?anueea, 333

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