5

Ci?no.

Anooi. 42

?icae?e ?. Iniiae oai?aoe/ii? canaaee iiaeaoeo ia aeiaeaio aa?o?noue. 42

1.1.Nooi?noue oa cia/aiiy iiaeaoeo ia aeiaeaio aa?o?noue. 42

Noai?aiiy aeiaeaii? aa?oino? ye ia’?eoa iiiaeaoeoaaiiy 42

1.2.Ia?aaaae oa iaaeie?ee iiaeaoeo ia aeiaeaio aa?o?noue. 42

(Роль податку на додану вартість в державному регулюванні та наповненні
доходів бюджету) 42

1.3. Ieaoieee iiaeaoeo ia aeiaeaio aa?o?noue oa ?o ciaia’ycaiiy ia?aae
athaeaeaoii ii nieao? iiaeaoeo. 42

?icae?e ??. Aeine?aeaeaiiy ii?yaeeo aeeo/aiiy oa nieaoe a athaeaeao
iiaeaoeo ia aeiaeaio aa?o?noue. 42

2.1 Iaoai?ci aeeo/aiiy iiaeaoeo ia aeiaeaio aa?o?noue aei athaeaeaoo.
Ii?yaeie ?ic?aooieo IAeA. 42

2.2 Iiaeaoeiaee e?aaeeo oa iniaeeaino? eiai iaaeaiiy. 42

2.3 Ii?yaeie nieaoe a athaeaeao IAeA. 42

?icae?e ???. Iai?yiee oa oeyoe aaeineiiaeaiiy iiiaeaoeoaaiiy
aeiaeaoeiai? aa?oino?. 54

3.1 Eiio?ieueia ?iaioa aea?aeaaii? iiaeaoeiai? ?iniaeoe?? ca
nai?/ani?noth oa iiaiioith nieaoe iiaeaoeo ia aeiaeaio aa?o?noue aei
athaeaeaoo. 54

3.2. Na?oiaee aeina?ae iiiaeaoeoaaiiy aeiaeaoeiai? aa?oino?. 61

Aeniiaie 70

Ia?ae?e aeei?enoaii? e?oa?aoo?e oa ii?iaoeaieo aeo?a 73

Anooi.

I?ia?aeio ?ieue o caaacia/aii? aeeiiaiiy aea?aeaaith ooieoe?e uiaei
?aaoethaaiiy aeiiii?/ieo i?ioean?a iaeaaeeoue iiaeaoeai. Naia
iiaeaoeiai-athaeaeaoia ? e?aaeeoii-a?ioiaa iie?oeea ? aoaeoeaieie
iaoiaeaie aea?aeaiiai ?aaoethaaiiy ?eieiai? aeiiii?ee, ui
canoiniao?oueny a a?eueoino? e?a?i i?ioyaii aeanyoe??/.

Iiaeaoee — oea iaia’yceia? ieaoaae? o?ce/ieo oa th?eaee/ieo in?a aei
oeaio?aeueiiai ? i?noeaaiai athaeaeao?a cae?enithaai? o ii?yaeeo ? ia
oiiaao, ui aecia/athoueny caeiiiaeaa/eie aeoaie o??? /e ?ioi? e?a?ie.

Aeeieiiia ?iaioa «Iiaeaoie ia aeiaeaio aa?o?noue. Oai??y ? i?aeoeea.»
?ice?eaa? nooue iiaeaoeo oa eiai ?ieue a aea?aeaaiiio ?aaoethaaii? oa
iaiiaiaiino? aeioiae?a athaeaeaoo, a oaeiae ioai?ci aeeo/aiiy IAeA aei
athaeaeaoo oa iai?yiee ? oeyoe aaeineiiaeaiiy iiiaeaoeoaaiiy aeiaeaii?
aa?oino?.

A ?icae?e? ? «Iniiai? oai?aoe/i? canaaee iiaeaoeo ia aeiaeaio aa?o?noue
«aeine?aeaeo?oueny ?noi??y c ii/aoeo canioaaiiy iiaeaoeo o aeaeyae?
iiaeaoeo c iai?ioo ? aei nueiaiaei?oiueiai /ano. Oi?ia iiaeaoeo ia
aeiaeaio aa?o?noue caa??aa? ia?aaaae iiaeaoeo c iai?ioo aea a oie aea
/an e?ea?aeo? iniiaiee eiai iaaeie?e — eoioeyoeaiee aoaeo. Oaeiae a 1
?icae?e? aeeieiiii? ?iaioe ?ice?eaathoueny ia?aaaae oa iaaeie?ee
iiaeaoeo ia aeiaeaio aa?o?noue ? ye? noa’?eoe i?aei?e?iieoeueei?
ae?yeueiino? yaeythoueny ieaoieeaie oeueiai iiaeaoeo.

A II ?icae?e? aiae?co?oueny ii?yaeie aeeo/aiiy iiaeaoeo, ii?yaeie
?ic?aooieo, iane?eueee iiaii ? ?aoaeueii aaaeaoueny aooaaeoa?nueeee
iae?e ?acoeueoao?a ainiiaea?nueei? ae?yeueiino?, oi?ia ? ii?yaeie
aaaeaiiy iiaeaoeiaiai iae?eo, aea?oueny iiyniaiiy iiiyooy» iiaeaoeiaee
e?aaeeo» oa iniaeeaino? eiai iaaeaiiy. .

A ??? ?icae?e? iieaco?oueny eiio?ieueia ?iaioa Aea?aeaaii? iiaeaoeiai?
?iniaeoe?? ca nai?/ani?noth oa iiaiioith nieaoe iiaeaoeo ..a aeiaeaio
aa?o?noue a oaeiae iai?yiee oa oeyoe aaeineiiaeaiiy iiiaeaoeoaaiiy.
Oaeiae a III ?icae?e? i?eaiaeyoueny oaeoe ii?ooaiue iiaeaoeiaiai
caeiiiaeaanoaa oa ae?? iiaeaoeiaiai i?aaio uiaei oeeo ii?ooaiue. Oaeiae
iieaco?oueny caaaeueia noia aei?aooaaiue a aeio?ae athaeaeaoo ca
iioi/iee ??e. O aeniiaeo aeeieiiii? ?iaioe aeathoueny i?iiiceoe?? uiaei
oaeineiiaeaiiy nenoaie iiiaeaoeoaaiiy oa iie?auaiiy ?iaioe Aea?aeaaii?
iiaeaoeiai? ?iniaeoe??.

?icae?e ?. Iniiae oai?aoe/ii? canaaee iiaeaoeo ia aeiaeaio aa?o?noue.

1.1.Nooi?noue oa cia/aiiy iiaeaoeo ia aeiaeaio aa?o?noue.

Iiaeaoie c iai?ioo(oi?aa?naeueiee aeoeec)-iaeei ?c iaeiieiaeoeo o
o?iainia?e ?noi???. Aeae?eueea aeanyoee?oue eiai a?eo — ieoue o
oeny/ie?oi?e ?noi??? iiiaeaoeoaaiiy. Iiaeaoie ia noio oiaa?iiai iai?ioo
(Warenumsastzteuer) aoa oia?oa i?eeiyoee i?iaoeueeei ?aeonoaaii o 1916
?. Ca i?iaeoii Itheea?-Ooeueaea ( aei ?a/?, i?aaenoaaieea oeaio?o
oiae?oi?o iie?oe/ieo nee) i?ney o?eaaei? ia?eaiaionueei? ai?ioueae ? a
?acoeueoao? eiii?ii?no iie?oe/ieo ia?o?e c o?yaeii. Ua ia aoei a?aeiia
eiai iaeaooi?, i?ioa a iiiaio nai?? iiyae ia o?neaeuei?e a?ai? iiaeaoie
c iai?ioo noaa ia?yaeiaei yaeuai, aeeeeeaa aaaaoi ia?anoae?a. Oaea oiae?
iiaa/eee a iueiio i?ioioei aeioiaeii-i?eaooeiaiai iiiaeaoeoaaiiy, aea
iinoaaeaiiai a caeaaei?noue ia a?ae aaee/eie aeioiaeo ieaoieea, a a?ae
ianyao eiai niiaeeaaiiy. Ine?eueee iiaeaoie c iai?ioo caeaoiee
oeiaethaaoe eii’theoo?iee i?e??no aa?oino?, oi/i?oa — oe?iiino?
iiiaeaoeiaoaaieo oiaa??a ? iineoa, oea caeeaeo? eiai c iiiaeaoeoaaiiyi
i?eaooe?a ? niaaeueie.

O nai?io ia?aicaeaiiiio aeaeyae? iiaeaoie .. iai?ioo aoa caaeoiaiee ye
iiaeaoie ia anyeee iai?io oiaa??a ( i?iaeaae, iinoaaea) ca oe?ii?noth
iai?ioo iacaeaaeii a?ae oiai, iiea/o?oueny oiaa? aaciina?aaeiuei
aio?aeith, a e?aaeeo /e caoaa?oueny ca yeeenue aea?aaeaio.

Iiaeaoeii ia aeiaeaio aa?o?noue iaeeaaea?oueny niiaeeaaiiy oiaa??a ?
iineoa. Iiaeaoee ia niiaeeaaiiy noyaothoueny a aeaio oi?iao:
niaoeeo?/ieo oa oi?aa?naeueieo aeoeec?a. Iaee?oii?oeie niaoeeo?/ieie
aeoeecaie, yeeie iiiaeaoeiaothoueny ie?ai? aeaee oiaa??a ianiaiai
niiaeeaaiiy, ? aeoeece ia nie?oia, aaicei oa ?io? aeaee iaeeaa, ia
othothi ? othothiia? ae?iae. C ?icaeoeii ae?iaieoeoaa oiaa??a
aeiaaino?ieiaiai ei?enooaaiiy ?icoe?th?oueny e noa?a i?aeaeoeecieo
oiaa??a: aei ia? aeeth/athoueny oaeaa?ci?e, iioioeeeee, aaoiiaoeie,
aaeineiaaee, oieiaeeeueieee e o. ?i. ?icoe?aiiy ani?oeiaioo niiaeea/i?
i?iaeoeoe?? iaiaaeoaaei ?icaeoie aeoeec?a o niaoeeo?/i?e oi?i?.
Aaaaeaiiy iiaeo aeoeec?a ia eiaeiee iiaee oiaa? ( aai oiaa?io a?oio) oa
iineoao ca?eueooaaei aeo?aoe ia ca?? iiaeaoe?a. Aeeiai?/i? c?ooaiiy o
niiaeeaaii? ii/aee aeiaaaoe a?aeiia?aeieo ci?i ? a caeiiiaeaanoa? i?i
iiiaeaoeoaaiiy. Inue /iio ?icoe?th?oueny noa?a canoinoaaiiy
oi?aa?naeueiiai aeoeeco, yeei iiiaeaoeiao?oueny aaeiaee iai?io
oi?aiaaeueiiai aai i?iieneiaiai i?aei?e?inoaa. Iiiaeaoeiaothoueny an?
oiaa?e, ye? iaaeoiaeyoue a i?iaeaae. Oi?aa?naeueiee aeoeec aaoiiaoe/ii
a?aoiao? an? ci?ie a oiaa?iiio ani?oeiaio? e noyaothoueny o o?ueio
oi?iao: iiaeaoeo c iai?ioo a iaeii??aiaa?e oi?i?; iiaeaoeo c iai?ioo a
aaaaoi??aiaa?e oi?i?; iiaeaoeo ia aeiaeaio aa?o?noue.

O ia?o?e oi?i? a?i aenooia? ye iiaeaoie c i?iaeaaeo (NOA, Oaaoe?y aei
1969 ?., Ii?aaa?y aei 1970 ?.) /e iiaeaoie ?c eoi?aaeue ( Aaeeeia?eoai?y
aei 1973 ?., Aeai?y aei 1967?., Ii?ooaae?y aei 1986 ?.), [11.8] aai ye
iiaeaoie ia ae?iaiee?a ia?iaii? i?iieneiaino?(O?aioe?y, A?aoe?y,
O?ieyiae?y, Oo?a//eia aei iiaeaoeiai? ?aoi?ie a?aeiia?aeii 1968, 1987,
1964 oa 1985 ??.). Iiaeaoie c iai?ioo a iaeii??aiaa?e oi?i? ni?aaeythoue
ia iaeiiio nooiai? ?ooo oiaa?o. Ae?oaa oi?ia iiaeaoeo c iai?ioo
neeaaei?oa, ai i?e ?? canoinoaaii? iaeeaaea?oueny aaeiaee iai?io ia a?no
nooiaiyo ?ooo oiaa?o, ui aeeeeea? eoioeyoeaiee aoaeo. Aei
iiiaeaoeiaoaaiiai iai?ioo iio?aieythoue noie iiaeaoe?a, niea/ai? i?e
eoi?ae? oiaa??a ae?iaie/iai i?ecia/aiiy oa iineoa. Oaeei /eiii, iiaeaoie
oo?eio?oueny ia o?eueee c iai?ioo oiaa??a ? iineoa, a e ?c iiaeaoe?a,
oaea ?ai?oa niea/aieo ca ?aooieaie-oaeoo?aie. Eoioeyoeaiee aoaeo
iaaaoeaii aieeaa? ia iiae?e i?aoe?. Ia?aaaao caeiaoaathoue o??ie, o
aeo?aoao ae?iaieoeoaa yeeo ia?aaaaeathoue ne?iaeia ? iai?aoaa?eeaoe,
iineoae e o. ?i. aeaniiai ae?iaieoeoaa.

Oey oi?ia ooo/ii ca?eueoo? iiiaeaoeiaoaaiee iai?io.

O?aoy oi?ia ( iiaeaoie ia aeiaeaio aa?o?noue ) aaaaeaia a a?eueoino?
e?a?i. Aiia caa??aa? ia?aaaae aaaaoi??aiaaiai iiaeaoeo c iai?ioo uiaei
iiiaeaoeoaaiiy an?o nooiai?a ?ooo oiaa?o, aea a oie aea naiee /an
e?ea?aeo? eiai aieiaiee iaaeie?e – eoioeyoeaiee aoaeo. Noiniaii iiaeaoeo
c iai?ioo ia’?eoii iiiaeaoeoaaiiy ? aaeiaee iai?io oi?a?aaeueiiai ,aai
i?iieneiaiai i?aei?e?inoaa, a uiaei iiaeaoeo ia aeiaaaeaio aa?o?noue –
aeiaaaeaia aa?o?noue, oiaoi aa?o?noue, noi?aia ia aeaiiio eiie?aoiiio
nooiai? ?ooo oiaa?o. Iiiaeaoeoaaiiy aeaii? aa?oino? aea? ciiao
iia/eneeoe an? o? iiaeaoee, yee aeaia ainiiaea?nueea iaeeieoey nieaoeea
i?e caeoi?ae? oiaa??a ae?iaie/iai i?ecia/aiiy. Naia oea i?ecaiaeeoue aei
e?ea?aeaoe?? eoioeyoeaiiai (eaneaaeiiai) aoaeoo.

Iiiyooy aeiaaaeaii? aa?oino? a oai?aoe/iiio ieai? nie?a?oueny ia a/aiiy
i?i noa’?eoeaio aa?o?noue, yea ia aecia/a? ??cieoe? i?ae iaoa??aeueieie
e iaiaoa??aeueieie aeaaaie, i?ae i?iaeoeoeaiith e iai?iaeoeoeaiith
i?aoeath, iia?oth/e caaaeueieie iiiyooyie , ei?eniinoae oa niiaeea/eo
aa?oinoae. Oiae? a noaoenoe/iiio i?ae?aooieo iieaciee aeiaeaii? aa?oino?
aeoaea i?inoee ? c?o/iee — oea ??cieoey i?ae aa?o?noth ?aae?ciaaii?
i?iaeoeoe?? e cao?aoaie ia ?? ae?iaieoeoai, i?ae ae?o/eith oa aeo?aoaie
a aoaeue-yeiio aeae? ae?yeueiino?. Aeiaeaio aa?o?noue iiaeia oaeiae
?ioa?i?aooaaoe ye noai?aiee aeioiae (income producet) aai aa?o?noue
/enoi? i?iaeoeoe?? O oeueiio aeiaaeeo aeiaaaeaia aa?o?noue
ae?aoiao?oueny oeyoii i?aenoiiaoaaiiy ?? neeaaeiaeo aeaiaio?a —
ca?ia?oii? ieaoe, i?ioeaioa, i?eaooeo (aeea?aeaiaee iethn
ia?iciiae?eaiee i?eaooie ), ?aioe -oiaoi an?o ieaoaae?a ia noi?iio, e??i
ieaoaae?a oei ainiiaea?nueeei Noa’?eoai, ye? nai? ? ieaoieeaie IAeA. Aea
oioiaeiee ?acoeueoao i?ino?oa, cae/aeii, iaea?aeaoe oeyoii a?aei?iaiiy
caeoiie a?ae i?iaeaaeo.

O ieaoieea ( th?eaee/ii? iniae ) aeiaeaia aa?o?noue aei??th?oueny
caaaeueiith noiith i?iaeaae?a i?ion caeoiee a?ae on?o ?ioeo
ainiiaea?nueeeo iaeeieoeue, eio?? nai? ? ieaoieeaie IAeA. Ia’?eo
iiiaeaoeoaaiiy — aeiaaaeaia aa?o?noue — noai?th?oueny an?ia iacaeaaeieie
o/anieeaie ae?iaie/a — eiia?oe?eiiai i?ioeano. sseui oyaeoe nia?
eiiiai?th ye ?aeeia oe?ea ?c cae?i/aiei ae?iaie/i -oi?aiaaeueiei oeeeeii
( a?ae aeanii? ne?iaeie oa aeaioiaeaiiy ae?iaie/iai onoaoeoaaiiy aei
?aae?caoe?? aioiai? i?iaeoeoe??) oi iiaia aa?o?noue i?iaeoeoe?? ui
?aae?co?oueny aoea a ?acoeueoaoii aeanii? ae?yeueiino? oaei? eiiiai??, a
aacith iiaeaoeo ia aeiaeaio aa?o?noue noaea a aaee/eia /enoi? noie
i?iaeaae?a. *a?ac noeoiiee i?ioean iine?aeiaieo noaae?e ae?iaieoeoaa oa
?aae?caoe?? i?iaeoeoe?? caaaeueia aeiaaaeaia aa?o?noue aei??aith?
aa?oino? inoaoi/iiai • i?iaeaaeo e?ioeaaiio niiaeeaa/aa?.

Ioaea “aeiaeaia aa?o?noue — oea aa?o?noue, yeo ae?iaiee (oi?aiaaoeue,
?aeeaiiee aaaio, ia?oea?, oa?ia?) i?e?iuo? aei aa?oino? aeanii? ne?iaeie
e iaoa??ae?a aai eoio? (e??i i?aoe?) ia?aae oei, ye | ?aae?coaaoe iiao
aai iie?ioaio i?iaeoeoe?th /e iineoao”. Oaeei /eiii, cao?aoe ( ne?iaeia,
o?ainii?o, i?aiaeia ieaoa, ?aeeaia ? o. aeiiea/othoueny , ca?ia?oia
ieaoa aeiea/o?oueny, a i?e ?aae?caoe?? e?ioeaaiai i?iaeoeoo
iaea?aeo?oueny i?eaooie. Aeoiaey/e ?c oeueiai aeiaeaio aa?o?noue
iiaeeeai ia/eneeoe aeiaeaaaeueiei, i?aenoiiaoth/ei ( ca?ia?oia ieaoa
iethn i?eaooie) aai a?aei?iaeueiei niiniaii :

Aeiaeaia aa?o?noue = ca?ia?oia ieaoa + i?eaooie = aa?o?noue aeiouaii?
i?iaeoeoe?? — cao?aoe ia ae?iaieoeoai

Noa’?eoaie iiaeaoeo ia aeiaeaio aa?o?noue ? o?ce/i? oa th?eaee/i?
iniae, ye? caeiathoueny i?aei?e?iieoeueeith ae?yeuei?noth o noa??
i?iieneiaiai ae?iaieoeoaa, oi?a?ae? oa iineoa. Aei th?eaee/ieo in?a
iiaeooue aooe a?aeianai? oiaa?enoaa(cie?aia aeia??/? ) anioe?aoe??,
I?eaaoi? oa aea?aeaai? eiiiai??.

Noai?aiiy aeiaeaii? aa?oino? ye ia’?eoa iiiaeaoeoaaiiy

Ie??i oe?i, iiaeaoie ia aeiaeaio aa?o?noue oi?ea?oueny ?ioeo noi??i
aeiiii?/iiai aeeooy : ?iciiae?eo aeioiae?a, aoaeoeaiino? ae?iaieoeoaa,
i?ioeano iaa?iiaaeaeaiiy oa ?iaanoeoe?e, ciai?oiuei? oi?a?ae?, ?icaeoeo
aea?aeaaiiai naeoi?a, oi?aae?iiy aeiiii?eith.

Ia ?ac eoiaee caeioaa/aiiy, ui IAeA ? ianiaei ?aa?aneaiei iiaeaoeii ia
oiaa?e oa iineoae oe?ieiai aaeeoeo ( c?aooith, ye an? ?io? iai?yi?
iiaeaoee). Nai oaeo iayaiino? a nenoai? AAO aeiyoe?a, ioeueiaeo noaaie,
i?euea i?aeoaa?aeaeo? oe? caeioaa/aiiy, oi/a ni?aaaaeeea? aiie ia
caaaeaee, e ia aeey an?o eaoaai??e ieaoiee?a.

Ni?aaae?, yeae aanue aeioiae, iaea?aeaiee ieaoieeii i?ioyaii aeeooy, ,
aeo?a/aany aeeeth/ii ia niiaeeaaiiy, AAO aoa ae ??aiii??iei ca /anii,
i?iii?oe?eiei iiaeaoeii. Aea ae /anoeia aeioiae?a iaa?iiaaeaeo?oueny aai
eai?oae?co?oueny. Oey ianoaaeia ia o?eueee aena?/o? o?ea?aeueio ?noeio
i?i a?eueoo iaoyaeeea?noue iai?yieo iiaeaoe?a aeey iaea?aei?ioo, ai naia
aiie ? ? /enoeie niiaeeaa/aie, aea e ?iaeoue IAeA, aeiea/oaaiee o
iieiaeino?, a?eueo ?aa?aneaiei, i?ae o noa?ino?.

Aei iaeoe?ii?oeo aeiiii?/ieo ia?aaaa iiaeaoeo ia aeiaaaeaio aa?o?noue
iaeaaeeoue oaeiae eiai caeaoi?noue ia aee?eaeyoe iiaaae?ieo ieaoiee?a ye
o/aniee?a ainiiaea?nueei-eiia?oe?eiiai i?ioeano, ia ci?ithaaoe
aeiiii?/ieo ??oaiue i?ae aieeaii. Aaeaea caaaeueiei iiiaeaoeiao?oueny
an? ooai?thaaeuei? aeiaaaeai? aa?oino?, ca aeiyoeii iica?eieiaeo
(iai?eeeaae, ?iaioa ia naiiai naaa, i?iaaaeaiiy aeica?eey ia naiio?).
Acyoee o noaoenoeoe?, IAeA iaeiaeiai noino?oueny e no/aniiai, e
iaeaooiueiai niiaeeaaiiy, a oea icia/a? iaeo?aeuei?noue IAeA uiaei
aeai?o i?ae niiaeeaaiiyi oa iaa?iiaaeaeaiiyi eai?oaeo.

O ?aaeueiiio ni?a?niothoue noia?a/eea? ?ene, ui nie?oathoueny a
aa?iii?eia oe?ea, iiaea, iaeaeineiiae?oiai ieaoaaeo a oeny/ie?oi?e
?noi??? o?neo: Oae, yeei o oiae? iiaeaoeiai? ?aoi?ie c nooi o?neaeueieo
i??eoaaiue cai?uothoue ?ioee iiaeaoie, aeeiio? ye aeao?eyoi?, nei?i/o?
iinya niiaeeaaiiy, iioaioe?eii noai?th? iiaeeea?noue iiieaeaiiy
?aioaaaeueiino? iaeaooi?o ?iaanoeoe?e. Aiaeii/an c?inoaiiy iiaeaoeiaeo
aeioiae?a ciaioo? athaeaeaoi? aeao?oeeoe, nei?i/o? iio?aao a aea?aeaaieo
iiceeao, ni?ey? iaae?iith ??aiy i?ioeaioa e oei caioi/o? ?iaanooaaiiy.
Eia?/ii i?eionoeoe, ui iii’yeoo? ?ioeyoe?ei? iane?aeee oeyoii ai?n??.
Coiiaeth? i?i?iaeuei? oo?oaeiaiiy ciai?oiueiaeiiii?/ieo ca’yce?a, ?
iaia? aaaiieo aeieac?a, ui a?i aeeeeea? c?inoaiiy aea?aeaaiiai naeoi?a.
Ia?aoo? — iiaeaoie, yeei aeey oni?oo ainiiaea?nueeiai ?aaoethaaiiy
iaaaaeaii iai?ioethaaoe, ai eiai anaioiiethth/ee ? iaeo?aeueiee oa?aeoa?
nai ii nia? aeaaiae?eii aieeaa? ia aeiiii?eo.

Iiaeaoie ia aeiaeaio aa?o?noue ? caaaeueiiaea?aeaaiei iiaeaoeii, yeee ?
iniiaiei aeaea?aeii iaiiaiaiiy Aea?aeaaiiai athaeaeaoo Oe?a?ie oa
aieiaiei aaaeaeai ?aaoethaaiiy iiaiioe caaacia/aiiy o?iainiaeie
?ano?naie caoiae?a oa i?ia?ai nioe?aeueiiai caoenoo ianaeaiiy, a oaeiae
ooieoe?iioaaiiy nioe?aeueii — eoeueoo?ii? noa?e.

Caeii Oe?a?ie a?ae 03.04.97 ?. ?16897 – A? “I?i iiaeaoie ia aeiaeaio
aa?o?noue” aaaaeaiee a ae?th c 1 aeiaoiy 1997 ?. noeooaai
a?ae??ciy?oueny a?ae Aeae?aoo Eaa?iaoo I?i?no??a Oe?a?ie a?ae 26.12.92?.
.?14-92 “I?i iiaeaoie ia aeiaaaeaio aa?o?noue” (oa?i?i /eiiino? yeiai —
c 6 n?/iy 1993 ?. aei CI aa?aniy 1997?ieo aeeth/ii) ye ca oi?iith
iiaoaeiae Caeiio, noeeai aeeeaaeaiiy, aaeeaaieie oa?i?iaie, oae ? naiei
ii?yaeeii ia/eneaiiyi ? nieaoe iiaeaoeo .

Caeii i?noeoue a nia? 11 noaoae, yeeie aecia/athoueny eaoaai???
ieaoiee?a iiaeaoeo ia aeiaeaio aa?o?noue, ia’?eoe, aaco oa noaaee
iiiaeaoeoaaiiy aenii?oieo oa ?iii?oieo iia?aoe?e, ii?yaeie niaoe?aeueii?
?a?no?aoe?? ieaoiee?a iiaeaoe?a ia aeiaeaio aa?o?noue, aecia/aiiy
iiaeaoeiaiai e?aaeeoo oa iiaeaoeiaeo ciaia’ycaiue.

1.2.Ia?aaaae oa iaaeie?ee iiaeaoeo ia aeiaeaio aa?o?noue.

(Роль податку на додану ва?ртість в державному регулюва?нні та
наповненні доходів бюд?жету)

Iiaeaoie ia aeiaeaio aa?o?noue ia nueiaiaei?oi?e aeaiue noaa aeoaea
iiioey?iei. Ia aeiaeaoie aei oeo 50-oe e?a?i, ui aaea iathoue eiai, IAeA
cai?iaaaeaeaiee ? a Oe?a?i?.

Iaeaaaeeea?o? ia?aaaae iiaeaoeo ia aeiaeaio aa?o?noue ia?aae ?ioeie
iiaeaoeaie aeeth/athoue a naaa:

• aeiiii?/i? yeino?

• nei?i/o? ianya niiaeeaaiiy

• iioaioe?eii noai?th? iiaeeea?noue iiieaeaiiy ?aioaaaeueiino? iaeaooi?o
?iaanoeoe?e

• caeaoi?noue ia aee?eaeyoe iiaaae?ieo ieaoiee?a ye o/aniee?a
ainiiaea?nueei-eiia?oe?eiiai i?ioeano

• i?inoioa ae?aooaaiiy

• iiaeeea?noue ia/eneaiiy iiaeaoeiaeo ciaia’ycaiue uiaeaeaaeia,
uii?nyoey, uieaa?oaeo caeaaeii a?ae ianyao oiaa?iiai?ioo, iaeiiai?oiai
ioiieaiiy an?o ?aae?ciaaieo oiaa??a ? canoinoaaiiy a?eueo i?ae iaei???
noaaee;

• aea? ciiao canoiniaoaaoe noaaeo i?e oeeaaeaii? oaiaee , ui noai?th?
th?eaee/io e oaoi?/io c?o/i?noue aeey iiaeaoeiaeo i?aai?a;

• aea? iiaeeea?noue i?inoaaeeoe ?oo oiaa?o;

• caaacia/o?oueny iaaia “iaeo?aeuei?noue” iiaeaoeo a?aeiinii
ae?iaieoeoaa i?iaeoeoe??;

• ooai?th?oueny iiaeeea?noue ca?eueoaiiy ia’?eo?a iiiaeaoeoaaiiy ca
?aooiie iineoa, ?icaeoie yeeo i?ioiaeeoue oaeaeeeie oaiiaie a
iae??ciiiai?oi?oeo oi?iao;

• cieaeo?oueny iiaeeea?noue ooeeaiiy a?ae nieaoe iiaeaoeo.

Iaeiae, a ?aaeueiiio iiaeaoeiaiio i?ioean? iiaeaoie ia aeiaeaio
aa?o?noue caa??aa? e aeaye? iaaaoeai? ?ene, coiiaeai? eiai
?aa?aneai?noth, aenieei aaei?i?no?aoeaieie aeo?aoaie oa ?i.

Caeii Oe?a?ie «I?i iiaeaoie ia aeiaeaio aa?o?noue «a?ae 03.04.97?.?
168/97 -A? aoei aaaaeaii a ae?th c 1 aeiaoiy 1997 ?ieo. Aea i?ioyaii
ei?ioeiai oa?i?io eiai canoinoaaiiy aei iueiai aoei aianaii i?ae 50 ci?i
oa aeiiiaiaiue.

Ie?ai? iieiaeaiiy Caeiio coiiaeththoue cia/ia nei?i/aiiy iaaeoiaeaeaiue
iiaeaoeo aei athaeaeaoo oa a?aee?eaathoue oe?ieiio eieo ieaoiee?a
iiaeaoe?a ?aaeuei? iiaeeeaino? aeey ooeeyiiy a?ae iiiaeaoeoaaiiy. Oae
ca?eueiaiiy a?ae iiiaeaoeoaaiiy i?ae /an ia?aoeio 1 ieoiiai ei?aeiio
Oe?a?ie oiaa??a e?eoe/iiai ?iii?oo aeey a?o/eciyiiai ae?iaieoeoaa aaea
i?ioyaii aeiaoiy 1997 ?ieo nei?ioeei iaaeoiaeaeaiiy iiaeaoeo ia aeiaeaio
aa?o?noue iaeaea ia 120 ?iei. a?i.

Oe?ie? iiaeeeaino? aeey ooeeaiiy a?ae iiiaeaoeoaaiiy ao’aee?eaa? naia
nenoaia aecia/aiiy ia?ae?eo oiaa??a e?eoe/iiai ?iii?oo, ui ?nio? ia
nueiaiaei?oi?e aeaiue. Iinoaiiaith Eaa?iaoo I?i?no??a Oe?a?ie a?ae
07.10.97 ?. ? 1106 «I?i ia?ae?e oiaa??a e?eoe/iiai ?iii?oo, aaacaiiy
yeeo cae?enith?oueny aac nieaoe iiaeaoeo ia aeiaeaio aa?o?noue” oaeoe/ii
ia anoaiiaeaii iiiaieeaoo?o oaeeo oiaa??a.nai aea ia?ae?e ia? iano?eueee
caaaeueiee oa?aeoa? «?iii?oia ne?iaeia «, «iaoa??aeueii — oaoi?/i?
?ano?ne». «eiiieaeooth/? ae?iae», «oaoi?ea», ui i?aeoe/ii aoaeue-yeee
oiaa? iiaea aooe a?aeianaiee aei e?eoe/iiai ?iii?oo.

Iaaeioe?eueiei oa oaeei” ui iiaea aeeeeeaoe cia/i? ceiaaeeaaiiy,
aaaaea?ii aianaiiy Caeiiii Oe?a?ie a?ae 19.11.97?.? 644/97-A? ci?i aei
i?aeioieoo 7.2.6noaoo? 7 o /anoei? iaaeaiiy i?aaa ieaoieeai iaea?aeoaaoe
iiaeaoeiaee ii i?eaeaaieo oiaa?ao, ?iaioao oa io?eiaieo iineoaao ia ia
i?aenoaa? iiaeaoeiai? iaeeaaeii?, ia i?aenoaa? iaei??? eeoa cayae
ieaoieea iiaeaoeo aei iiaeaoeiaiai i?aaio. Ae?y oaei? ii?ie iaiaei?iii
aeeeeea? aace?/ caa?iaiue i?i iaea?aeaiiy iiaeaoeiaiai e?aaeeoo, ui, o
naith /a?ao, i?ecaiaeeoue aei a?aeoeiaeoaaiiy cia/ieo noi iiaeaoeo ?c
aea?aeaaiiai athaeaeaoo aac aoaeue-yeiai i?aeoaa?aeaeaiiy ?o oaeoe/ii?
nieaoe i?ae /an i?eaeaaiiy oiaa??a, ?ia?o aai iineoa.[7.1] Ca oaeeo oiia
oe?eeii eia?/iei oa a??ia?aeiei noa? aeieeiaiiy ni?aaaeiuei? ?iaeono???
io?eiaiiy cia/ieo athaeaeaoieo a?aeoeiaeoaaiue ca o?eoeaieie cayaaie
/a?ac i?aenoaai? o??ie.

?acoeueoaoe aeaoaeueiiai aiae?co, /enaeuei? caa?iaiiy oa i?iiiceoe??, ui
iaaeoiaeyoue a?ae i?i?noa?noa, a?aeiinoa oa ieaoiee?a, na?ae/aoue i?i
oa, ui ie?ai? iieiaeaiiy Caeiio ua e aein? iio?aaothoue aeiaeaoeiaiai
a?aaoethaaiiy.

A?aaoethaaiiy icia/aieo ii?yae c ?ioeie ii?iaie aoei ia?aaeaa/aii a
i?iaeo? Caeiio Oe?a?ie «I?i aianaiiy ci?i ? aeiiiaiaiue aei Caeiio
Oe?a?ie «I?i iiaeaoie ia aeiaeaio aa?o?noue», yeee o na?ii? 1997 ?ieo
iiaeaii ia ?icaeyae Aa?oiaii? ?aaee Oe?a?ie a?ae ?iai? O?yaeo. Iaeiae ia
nueiaiaei?oi?e aeaiue oe? iieiaeaiiy caeiiii?iaeoo ua ia ?icaeyioo?.

Aiane?aeie ai?iaaaeaeaiiy ii?i iiaiai Caeiio Oe?a?ie «I?i iiaeaoie ia
aeiaeaio aa?o?noue» cia/ii ciaioeeanue /enaeuei?noue ieaoiee?a iiaeaoeo
ii??aiyii c oeie, ye? oaeoe/ii niea/oaaee iiaeaoie a oiiaao ae??
Aeae?aoo Eaa?iaoo I?i?no??a Oe?a?ie «I?i iiaeaoie ia aeiaaaeaio
aa?o?noue». sseui ca aeaieie ca?oiino? ia 01.07.97?. iae?/oaaeiny 428,7
oeny/? ieaoiee?a, oi ia 20 eenoiiaaea ?o aoei ca?a?no?iaaii eeoa 338
oeny/, aai ia 21% iaioa. Aieiaiith i?e/eiith oeueiai ? caeiiiaeaa/a
ca?eueiaiiy a?ae iiiaeaoeoaaiiy i?aei?e?inoa iaeiai a?ciano, a yeeo
ianya iia?aoe?e noaiiaea iaioa 10,2 oen. a?i., a oaeiae ca?eueiaiiy a?ae
iiiaeaoeoaaiiy o?ce/ieo in?a, eio?? cae?enithoue oi?a?aaeueio
ae?yeuei?noue ca oiiae nieaoe ieie ?eieiaiai cai?o. Aiane?aeie ae?? oeeo
ii?i i?iaiico?oueny ciaioaiiy e?eueeino? ca?a?no?iaaieo ieaoiee?a
iiaeaoeo, iai?eeeaae o Aei?i?iiao?ianuee?e iaeano? ia 64%, o
Aeiiaoeuee?e — ia 55%, o i. Ee?a? — ia CI %, i. *a?i?aoe? – 25%

1.3. Ieaoieee iiaeaoeo ia aeiaeaio aa?o?noue oa ?o ciaia’ycaiiy ia?aae
athaeaeaoii ii nieao? iiaeaoeo.

O iiaiio Caeii? “I?i iiaeaoie ia aeiaeaio aa?o?noue ” aeaui ooi/iaii
iieiaeaiiy uiaei ieaoiee?a iiaeaoeo (no.2).sseui ?ai?oa aei nieaoe IAeA
caeo/aeeny i?aei?e?inoaa oa a?iiaaeyie — noa’?eoe i?aei?e?iieoeueei?
ae?yeueiino?, ??/iee iai?io (c 1 n?/iy ii 31 a?oaeiy) yeeo noaiiaea
iiiaae 100 i?i?iaeueieo ca?ia?oieo ieao, oi ca iiaei caeiiiaeaanoaii
ieaoieeii noa? noa’?eo i?aei?e?iieoeueei? ae?yeueiino? ( a oiio /ene?
th?eaee/ia iniaa, ui ia ? noa’?eoii i?aei?e?iieoeoaa), o yeiai ianya
i?iaeaaeo ca inoaii? 12 eaeaiaea?ieo i?nyoe?a ia?aaeuoaaa 600
iaiiiaeaoeiaoaaieo i?i?ioi?a (1 i?i?ioi noaiiaeoue 17 a?i.). Ioaea,
ianya i?iaeaaeo ia i?ea’yco?oueny aei eaeaiaea?iiai ?ieo, a aa?aoueny ca
aoaeue-ye? inoaii? 12 i?nyoe?a.

Iacaeaaeii a?ae ianya?a ??/ieo i?iaeaae aei nieaoe IAeA caeo/ai?:

1- noa’?eoe i?aei?e?iieoeueei? ae?yeueiino?, ui caeiathoueny oi?aiaith
ae?yeuei?noth ca aio?aeia? eiooe ( ca aeiyoeii a?iiaaeyi, ye?
niea/othoue ?eieiaee ca??) (noaooy 2.4 Caeiio);

2- noa’?eoe i?aei?e?iieoeueei? ae?yeueiino?, ui iaaeathoue o?aiceoi?
iineoae ia ieoi?e oa?eoi??? Oe?a?ie( noaooy 2.2 Caeiio);

3- iniae, a?aeiia?aeaeuei? ca aianaiiy iiaeaoeo ii ia’?eoao
iiiaeaoeoaaiiy ia cae?cie/iiio o?ainii?o? (noaooy 2.5 Caeiio);

4- th?eaee/i? oa o?ce/i? iniae, ui ?iii?oothoue (aaicyoue, ia?aneeathoue
aai io?eiothoue ) ia ieoio oa?eoi??th Oe?a?ie oiaa?e, ?iaioe, iineoae [
1.1 ].

Ii a?aeiioaiith aei th?eaee/ieo in?a ?iii?o noaa ia’?eoii IAeA c 18
ethoiai 1994?.,a uiaei a?iiaaeyi — c 1 n?/iy 1996?.

A?iiaaeyie, ye? ia ? noa’?eoaie i?aei?e?iieoeueei? ae?yeueiino? ( a oiio
/ene? ?iicaioe?, iniae aac a?iiaaeyinoaa), caeo/athoueny aei nieaoe IAeA
eeoa a iaeiiio aeiaaeeo — i?e aaacaii? ( ?iii?o? ) oiaa??a o ianyaao, ui
i?aeeyaathoue iaeeaaeaiith ieoii. AEiaeia ?ioa iia?aoe?y, yea
cae?enith?oueny ia ieoi?e oa?eoi??? Oe?a?ie a?iiaaeyieiii, ia
ca?a?no?iaaiei, ye noa’?eo i?aei?e?iieoeueei? ae?yeueiino?, ia iio?aao?
nieaoe IAeA.

E??i oiai ii/eiath/e c 1 aeiaoiy 1997 ?ieo eaoaai??th ieaoiee?a iiaeaoeo
ia aeiaeaio aa?o?noue iiiiaieee iniae, ye? ia ieoi?e ieoiee oa?eoi???
Oe?a?ie iaaeathoue iineoae iia’ycai? c o?aiceoii • ianaaee??a /e
aaioaae?a /a?ac ieoio oa?eoi??th Oe?a?ie. I?e aaaaeaii? oiaa??a ia ieoio
oa?eoi??th Oe?a?ie /e io?eiai? a?ae ia?aceaeaioa ?ia?o (iineoa) aeey ?o
aeei?enoaiiy /e niiaeeaaiiy ia oa?eoi??? Oe?a?ie ieaoieeii iiaeaoeo ?
aoaeue-yea iniaa, yea aaiceoue (io?eio?) cacia/ai? oiaa?e, aeeth/ath/e ?
a?iiaaeyi, ye? ?iii?oothoue oiaa?e a ianyaao, ui i?aeeyaathoue
iiiaeaoeoaaiith.

A?aeiia?aeii aei i?aeia?iaeieo ii?i ni?aaeyiiy iiaeaoeo ia aeiaeaio
aa?o?noue ia oa?eoi??? Oe?a?ie cai?iaaaeaeaii niaoe?aeueio ?a?no?aoe?th
ieaoiee?a iiaeaoeo ia aeiaeaio aa?o?noue o aea?aeaai?e &. aeiaeaoeia?e
aaei?i?no?aoe?? ca i?noeai ?o ciaoiaeaeaiiy [1.2] c iaoith io?eiaiiy
na?aeioeoaa i?i ?a?no?aoe?th ye ieaoieea iiaeaoeo ia aeiaeaio aa?o?noue
oa ?iaeea?aeoaeueiiai iiaeaoeiaiai iiia?a ieaoieea oeueiai iiaeaoeo, ui
aea? iiaeeea?noue noai?eoe ?aeeio aaco aeaieo ieaoiee?a iiaeaoeo.

” I?e oeueiio ca?a?no?iaaia, ye ieaoiee iiaeaoeo ia aeiaeaio aa?o?noue
iniaa io?eio? i?aai ia ia?aooaaiiy iiaeaoeo oa neeaaeaiiy iiaeaoeiai?
iaeeaaeii? i?e i?iaeaaeo oiaa??a, ?ia?o, iineoa iacaeaaeii a?ae ?o
iaaeoiaeaeaiiy. Iiaeaoeiaa iaeeaaeia, yea iaaea?oueny i?iaeaaoeai
iieoioeth, ca oiiae ui iaeaeaa ca?a?no?iaai?, ye ieaoieee iiaeaoeo ?
iathoue ?iaeea?aeoaeuei? iiaeaoeia? iiia?e, ? aeieoiaioii, yeee aea?
i?aai ieaoieeo ia aeeth/aiiy aei iiaeaoeiaiai e?aaeeoo aeo?ao ia nieaoo
iiaeaoeo.

Noaooath 3 iiaii?eeiyoiai Caeiio ai?iaaaeaeaii ?aeeiee ii?yaeie
ia/eneaiiy oa nieaoe iiaeaoeo ia aeiaeaio aa?o?noue aeey an?o |
eaoaai??e ieaoiee?a iacaeaaeii a?ae oiai, a ye?e aaetho? i?iaiaeyoueny •
?ic?aooiee (?iicaii?e /e iaoe?iiaeuei?e), ca aeiyoeii iniaeeainoae ^ c
eii?n?eii? oi?a?ae?, oiae? ye ca?aeii c Aeae?aoii Eaa?iaoo I?i?no??a
Oe?a?ie i?e ?aae?caoe?? ia ieoi?e oa?eoi??? Oe?a?ie canoiniaoaaeenue)
aeae?eueea ia’?eo?a aeey iaeeaaeaiiy iiaeaoeii ia aeiaeaio aa?o?noue.

Oae a?aeiia?aeii aei ae?th/iai Aeae?aoo ia’?eoii iiiaeaoeoaaiiy o
i?aei?e?inoa ae?iaiee?a ? iai?ioe c ?aae?caoe?? oiaa??a, aeeiiaieo
?ia?o, iaaeaieo iineoa, o oi?a?aaeueieo, caaio?aaeueieo, iioiaeo,
iinoa/aeueieoeueei-caooiaeo, a oaeiae ?ioeo i?aei?e?inoaao, ui
iaaeathoue iina?aaeieoeuee? iineoae, — ??cieoey i?ae oe?iaie ?aae?caoe??
oiaa??a, ?ia?o, iineoa ? oe?iaie, ca yeeie aiie i?iaiaeyoue ?ic?aooiee c
iinoa/aeueieeaie, aeeth/ath/e noio iiaeaoeo ia aeiaeaio aa?o?noue.
Iniae, ye? caeiathoueny i?aei?e?iieoeueeith ae?yeuei?noth aac ooai?aiiy
th?eaee/ii? iniae, aeey ia/eneaiiy iiaeaoeo ia aeiaeaio aa?o?noue
canoiniaothoue o?aoth ??ciiaeaei?noue ia’?eoa iiiaeaoeoaaiiy, a naia —
??cieoeth i?ae noiith ae?o/ee a?ae ?aae?caoe?? oiaa??a (?ia?o, iineoa) ?
iaoa??aeueieo aeo?ao c o?aooaaiiyi iiaeaoeo ia aeiaeaio aa?o?noue, ui
oaeoe/ii aeei?enoai? ia ae?iaieoeoai aeacaieo oiaa??a ( ?ia?o, iineoa).

Oaeiae ?nio? niaoe?aeueiee ii?yaeie iiiaeaoeoaaiiy i?e aaacaii? ia ieoio
oa?eoi??th Oe?a?ie oiaa??a . E??i oiai ?aae?caoe?y oiaa??a ( ?ia?o,
iineoa) ca ?iicaiio aaethoo ia aaaaeaeanue ia’?eoii iiiaeaoeoaaiiy.

C iiiaioo iaa?aiiy /eiiino? Caeiio ieaoieee iiaeaoeo i?e aaacaii? (
ia?aneeaii?) oiaa??a /a?ac ieoio oa?eoi??th Oe?a?ie iiaeooue ca aeaniei
aaaeaiiyi iaaeaaaoe i?aaiai ieoiiai eiio?ieth i?inoee aaenaeue ia noio
iiaeaoeiaiai ciaia’ycaiiy ( iiaeaoeiaee ? вексель ), iaeei i?ei??iee
yeiai caeeoa?oueny a i?aai? ieoiiai eiio?ieth ae?oaee iaaeneea?oueny
i?aaiii ieoiiai eiio?ieth ia aae?ano iiaeaoeiaiai i?aaio ca i?noeai
?a?no?aoe?? ieaoieea iiaeaoeo, a o?ao?e iaaea?oueny ieaoieeo iiaeaoeo;
noia, cacia/aia a iiaeaoeiaiio aaenae?, aeeth/a?oueny aei noie
iiaeaoeiaeo ciaia’ycaiue ?aoieea iiaeaoeo a ca?oiiio ( iiaeaoeiaiio)
ia??iae?, a yeiio aaenaeue i?aeeyaa? iiaaoaiith. I?e oeueiio iiaeaoeiaee
aaenaeue aaaaea?oueny iiaaoaiei; o ianooiiiio ca?oiiio (iiaeaoeiaiio)
ia??iae? , noia, ui aoea cacia/aia o iiaeaoeiaiio aaenae? aeeth/a?oueny
aei neeaaeo iiaeaoeiaiai e?aaeeoo ieaoieea iiaeaoeo.

Ieaoieee iiaeaoeo ia aeiaeaio aa?o?noue ianooue a?aeiia?aeaeuei?noue ca
aeinoia??i?noue ? nai?/ani?noue ia/eneaiiy oa aianaiiy iiaeaoeo aei
athaeaeaoo a?aeiia?aeii aei caeiiiaeaanoaa Oe?a?ie (noaooy 10 Caeiio)

?icae?e ??. Aeine?aeaeaiiy ii?yaeeo aeeo/aiiy oa nieaoe a athaeaeao
iiaeaoeo ia aeiaeaio aa?o?noue.

2.1 Iaoai?ci aeeo/aiiy iiaeaoeo ia aeiaeaio aa?o?noue aei athaeaeaoo.
Ii?yaeie ?ic?aooieo IAeA.

Noaiii ia 01.01.98 ?. A Aea?aeaai?e iiaeaoeia?e aaei?i?no?aoe?? o
i.*a?i?aoe? ca?a?no?iaaii 5897 i?aei?e?inoa, i?aai?caoe?e ? onoaiia c
ieo niea/oaaee iiaeaoee ia aeiaeaio aa?o?noue 4109 i?aei?e?inoa.

Ieoiia aaaa iiaeaoeo ia aeiaeaiaio aa?o?noue a caaaeueieo
iaaeoiaeaeaiiyo neeaaea? 32,9%.

Aeiaaaeaiee ieai iaaeoiaeaeaiue ia 1997 ?. aeeiiaii ia 103%. I?e ieai?
34536 oen. a?i. iaae?eoei 35562,2 oen.a?i. A ii??aiyii? c 1996 ?ieii
iaaeoiaeaeaiiy ca?eueoeeenue ia 9511 oen. a?i.

Ia aeeiiaiiy aeiaaaeaiiai ieaio iaaeoiaeaeaiue ii IAeA iaaaoeaii aieeaa?
iayai?noue cia/ieo noi caai?aiaaiino? ia?aae athaeaeaoii. Oae 4678,9
oen. aii., aai 13,2% aei caaaeueieo iaaeoiaeaeaiue ii IAeA. E??i oiai
noia iaaeaieo i?euea ii IAeA neeaea a 1997 ?. 14462 oen. a?i. noia
iaaeoiaeaeaiiy aei athaeaeaoo ii aca?iicae?eo ca 1997?. neeaea 14415,6
oen. a?i. aai 40,5 %.

A oiiaao ae?? Caeiio Oe?a?ie «I?i IAeA» i?iaiici? iaaeoiaeaeaiiy
neeaaeathoue 42000 oen. a?i.

Ia i?iaiicio noio iaaeoiaeaeaiue ii IAeA aieeaathoue oae? oaeoi?e:

· ca?eueoaiiy iiaeaoeo, ui i?aeeyaa? nieao?, a ca’yceo ?c
aeano?oeoo??caoe??th iiaeaoeiai? caai?aiaaiino? a ?ici??? 190 тис. грн.

· ca?eueoaiiy noi iiaeaoeo ca ?aooiie a?aei?ie ?ai?oa ae?th/eo neeaaea?
2326 oen.a?i.;

· ciaioaiiy noi iaaeoiaeaeaiue ca ?aooiie ai?iaaaeaeaiiy i?euea ca?aeii
iiaiai Caeiio » I?i IAeA» neeaei 1264 oen. a?i.;

· ciaioaiiy iaaeoiaeaeaiue IAeA, yeee ia/eneth?oueny ca ioeueiaith
noaaeith i?iaeaae aoa?eey ? oi?o’yieo a?eeao?a, i?iaeaae aeaeo?iaia?a??
ianaeaiith neeaaea? 20,0 oen. a?i.;

· Ciaioaiiy iaaeoiaeaeaiiy iiaeaoeo ii aenii?oo oiaa??a (?ia?o, iineoa)
ia/eneth?oueny ca ioeueiaith noaaeith ia 3300

· ca?eueoaiiy iaaeoiaeaeaiue ii IAeA, ye? aeiaeaoeiai iaae?eaeooue aei
athaeaeaoo ii oiaa?ao , a?aeaaioaaeaieo, aea iaiiea/aieo noaiii ia
01.10.97 ?. a ?ici??? 2184 oen.a?i., iaeiae i/?eoaaia noia ciaioaiiy
iaaeoiaeaeaiue ii IAeA neeaaea? 7380 oen. a?i., a o./. Ii
a?aeoeiaeoaaiith noi IAeA, ye? iiaeii? aoee a a?aoiaoaaoenue i?e
aecia/ai? ieaoaae?a a ianooiieo ca?oieo ia??iaeao a ?ici??? 1280
oen.a?i., a?aeoeiaeoaaiiy noi ia?aaeuaiiy iiaeaoeiaiai e?aaeeoo iaae
iiaeaoeiaeie ciaia’ycaiiyie a ?ici??? 6100 oen.a?i.

Oaeei /eiii caaaeueia noia iaaeoiaeaeaiue ii IAeA ca ?aooiie ii IAeA ca
?aooiie i/?eoaaeueiiai athaeaeaoiiai a?aeoeiaeoaaiiy neeaaeaoeia 5196
oen.a?i

Ooieoe?iioaaiiy nenoaie ni?aaeyiiy iiaeaoeo ia aeiaeaio aa?o?noue
cia/iith i??ith caeaaeeoue a?ae oiai, iane?eueee iiaii ? ?aoaeueii
ieaoieeaie aaaeaoueny aooaaeoa?nueeee iae?e ?acoeueoao?a ainiiaea?nueei?
ae?yeueiino?.

A oiio iaeacii Aea?aeaaii? iiaeaoeiai? aaei?i?no?aoe?? Oe?a?ie a?ae
30.05.97?.?165 caoaa?aeaeaii oa ca?a?no?iaaii a i?i?noa?noa? thnoeoe??
Oe?a?ie 23.06.97?.ca ? 233/2037 oi?ie oa ii?yaeie aaaeaiiy iiaeaoeiaiai
iae?eo, iaoiiaeaiiai aeiiaaie i?aeioieoo 7.2.8. noaoo? 7 Caeiio Oe?a?ie
«I?i iiaeaoie ia aeiaeaio aa?o?noue».

A naia ?ic?iaeaii oa caoaa?aeaeaii oi?io ? ii?yaeie caiiaiaiiy:

· iiaeaoeiai? iaeeaaeii?;

· ?ic?aooieo ei?eaoaaiiy e?euee?nieo ? aa?o?nieo iieaciee?a;

· eieae iae?eo i?iaeaae? oiaa??a (?ia?o, iineoa);

· eieae iae?eo i?eaeaaiiy oiaa??a (?ia?o, iineoa);

Eiaeiee ?c cacia/aieo aeieoiaio?a ia? nai? i?ecia/aiiy ? i?yeei /eiii ia
iiaoi?th?(ia aeoaeth?) aeanoea? o?eueee eiio ooieoe??, oi/a ? ?
iaeiaeiaith i??ith caniaii aeey a?aeia?aaeaiiy ainiiaea?nueeeo
iia?aoe?e.

I?aaeiaoii iiaeaoeiaiai iae?eo ? iia?aoe?? c i?iaeaaeo oa i?eaeaaiiy
oiaa??a (?ia?o, iineoa).

Iae?eia? aeieoiaioe ( eieae iae?eo i?iaeaaeo oa i?eaeaaiiy oiaa??a (
?ia?o, iineoa)) oa ?ic?aooieia? iiaeaoeiaa iaeeaaeia oa ?ic?aooiie
ei?eaoaaiiy e?euee?nieo oa aa?o?nieo iieaciee?a) neeaaeathoueny
aeeeth/ii iniaaie, ye? ca?a?no?iaai? a iiaeaoeiaiio i?aai? ye ieaoieee
iiaeaoeo ia aeiaeaio aa?o?noue oa yeei i?enai?ii ?iaeea?aeoaeueiee
iiaeaoeiaee iiia? ieaoieea.

Iiaeaoeiaa iaeeaaeia ? aeoaea aaaeeeaei aeieoiaioii aeey in?a , ye?
ca?a?no?iaai? ye ieaoieee iiaeaoeo ia aeiaeaio aa?o?noue, ine?eueee
iaeii/anii aeeiio? ooieoe?? ca?oiiai iiaeaoeiaiai ? ?ic?aooieiaiai
aeieoiaioa, i?aeoaa?aeaeoth/iai oaeo i?iaeaaeo /e i?eaeaaiiy oiaa??a
?ia?o, iineoa), ui oyaia ca niaith aeieeiaiiy i?aaa ia iiaeaoeiaee
e?aaeeo oa iiaeaoeiaa ciaia’ycaiiy .

Aeey oiai uia iiaeaoeiaa iaeeaaeia neoaeeea i?aenoaaith aeey io?eiaiiy
iiaeaoeiaiai e?aaeeoo o iieoioey, iiaeaoeiaiai ciaia’ycaiiy o
i?iaeaaoey, aiia iiaeiia a?aeiia?aeaoe oi?i? ? ci?noo, caoaa?aeaeaiei
aeuacacia/aiei iaeacii.

C iaoith i?aaeeueiiai ia/eneaiiy iiaeaoeo ia aeiaeaio aa?o?noue oa
iiaiiai ? nai?/aniiai eiai ni?aaeyiiy iaiao?aeii caaacia/eoe iae?e
i?iaaaeaieo i?aei?e?inoaii iia?aoe?e c i?iaeaaeo oa i?eaeaaiiy oiaa??a
(?ia?o, iineoa), ui cae?eniththoueny ca?aeii c aeiaiai?aie, ui
ia?aaeaa/athoue ia?aaea/o aeaniino?, ?icii?yaeaeaiiy aai ei?enooaaiiy
oiaa?ii.

Ii?ie, ye? ?aaeaiaioothoue oi?ie eiea i?iaeaaeo oa i?eaeaaiiy, iathoue
iniaeeaa cia/aiiy. Ieie anoaiiaeaii ii?yaeie iae?eo iia?aoe?e ? /?oei
aecia/aii iniiao aeey ni?aaeyiiy iiaeaoeo ia aeiaeaio aa?o?noue.

Eieae iae?eo i?eaeaaiiy oa i?iaeaaeo oiaa??a (?ia?o, iineoa) aaaeooueny
c iaoith iae?eo ainiiaea?nueeeo iia?aoe?e ? aecia/athoue iiaeeea?noue
a?aeianaiiy noi iiaeaoeo ia aeiaeaio aa?o?noue aei |iiaeaoeiaiai
ciaia’ycaiiy o ca?oiiio ia??iae? o ca’yceo c i?eaeaaiiyi oa i?iaeaaeai
oiaa??a (?ia?o iineoa).

?ici??e iiaeaoeiaiai ciaia’ycaiiy oa iiaeaoeiaiai e?aaeeoo, ye?
aecia/athoueny uii?ny/ieie /e uieaa?oaeueieie i?aenoieaie a eieaao
iae?eo i?eaeaaiiy oa i?iaeaaeo oiaa??a ( ?ia?o, iineoa), aiinyoueny aei
aeaeea?aoe?e ii iiaeaoeo ia aeiaeaio aa?o?noue.

Aaaeaiiy aeaoaeueiiai iae?eo i?eaeaaiiy oa i?iaeaaeo oiaa??a (?ia?o,
iineoa) cia/ii ni?iuo? i?ioean i?aeaioiaee aeaeea?aoe?e ii iiaeaoeo ia
aeiaeaio aa?o?noue. Aeai? eiea iae?eo i?iaeaaeo oa i?eaeaaiiy ?
aeaeea?aoe?? ii iiaeaoeo ia aeiaeaio aa?o?noue aca?iiiia’ycai?.

A?aeiia?aeii aei Caeiio Oe?a?ie «I?i iiaeaoie ia aeiaeaio aa?o?noue»
ii?yaeie ia?aooaaiiy ? nieaoe IAeA ?aeeiee ye aeey i?aei?e?inoa, ui
cae?eniththoue ae?iaie/o ae?yeuei?noue, oae ? aeey oeo, ye? caeiathoueny
oi?aiaaeueii-iina?aaeieoeueeith, iioiai-caooiaith e ?icae??aiith
oi?aiaaeueiith ae?yeuei?noth, ca aeiyoeii i?aei?e?inoa, ye? caeiathoueny
eii?n?eiith oi?a?aeath oiaa?aie, i?eaeaaieie o o?ce/ieo in?a.

Aeey an?o cacia/aieo ieaoiee?a iiaeaoeo iiiaeaoeiaoaaiee iai?io (aaca
iiiaeaoeoaaiiy — a?aeiia?aeii aei iiaiai Caeiio) iia?aoe?e c i?iaeaaeo
oiaa??a (?ia?o, iineoa) aecia/a?oueny, aeoiaey/e c ?o aeiaia??ii?
(eiio?aeoii) aa?oino?, ca a?eueieie aai ?aaoeueiaaieie oe?iaie
(oa?eoaie) c o?aooaaiiyi iiaeaoe?a, ieaoaae?a ? cai??a, ye?
aeeth/athoueny aei oe?ie oiaa??a ca?aeii ?c caeiiiaeaanoaii Oe?a?ie.

Ioaea, aaca iiiaeaoeoaaiiy noaea a?eueoith. Oaia? IAeA ia?aoiao?oueny ?
ia an? iaia’yceia? ieaoaae?, iai?eeeaae ia iiaeaoie ia ?aeeaio oa ?i.

Ci?ie aeieeee ? o aecia/aii? aace iiiaeaoeoaaiiy i?ae /an ia?aaea/?
i?eaeaaieo oiaa??a (?ia?o, iineoa) aeey iaae?iaie/eo iio?aa o iaaeao
aaeaino i?aei?e?inoa yea anoaiiaeth?oueny aeoiaey/e c oaeoe/ii? oe?ie,
aea ia ieae/a cae/aeii?.

Aiaeia?/ii aecia/a?oueny aaca iiiaeaoeoaaiiy e o ?ac? iieaoe i?aoe?
o?ce/ieo in?a oaeeie oiaa?aie (?iaioaie, iineoaaie).

Iai?eeeaae, yeui i?aei?e?inoai i?eaeaaei 10 iaeeieoeue oiaa?o ii oe?i?
120 a?i., c yeeo 9 iaeeieoeue ?aae?coaaei ii oe?i? 180 a?i. ca eiaeio, a
iaeio caeeoeei aeey aeanieo iaae?iaie/eo iio?aa, oi ca?aeii c ioieoii 1
noaoo? 4 Caeiio iaiao?aeii ia?aooaaoe IAeA, ui i?aeeyaa? nieao? aei
athaeaeaoo, aeoiaey/e c oe?ie 180 a?i. ca eiaeio iaeeieoeth, o oiio
/ene? ? ia?aaeaio aeey aeanieo iio?aa i?aei?e?inoaa.

A inue eiee c aoaeue-yei? i?e/eie i?ney i?iaeaaeo oiaa?o a?aeaoaeaoueny
ciaioaiiy noie iieaoe, i?iaeaaaoeue ia? i?aai ciaioeoe noio ia?aoiaaiiai
IAeA, aea oea aeiionea?oueny o?eueee o oiio ?ac?, yeui iieoiaoeue ?
ieaoieeii IAeA. Aeiyoie noaiiaeyoue iia?aoe??, iia’ycai? c aeeiiaiiyi
aa?aio?eieo ciaia’ycaiue.

Cacia? ci?i a?aeiia?aeii aei Caeiio ? ii?yaeie aecia/aiiy aeaoe
aeieeiaiiy iiaeaoeiaeo ciaia’ycaiue, oiaoi ci?ieoueny no?ie ia?aooaaiiy
IAeA, ui i?aeeyaa? nieao? aei athaeaeaoo, a ?acii c oei ? aeaoa
aeieeiaiiy i?aaa ia iiaeaoeiaee e?aaeeo.

I?ae /an i?iaeaaeo oiaa??a (?ia?o, iineoa) ca a?ioia? eiooe aai i?ae /an
cae?eniaiiy aa?oa?ieo iia?aoe?e, aeaoith aeieeiaiiy iiaeaoeiaeo
ciaia’ycaiue aaaaea?oueny aeaoa iiae?e, yea noaeany ia?oith:

• aai iaaeoiaeaeaiiy eioo?a ia ?ic?aooieiaee ?aooiie ca oiaa?e (?iaioe,
iineoae), ye? ua ia a?aeaaioaaeai? (ia aeeiiai?, ia iaaeai?);

• aai a?aeaaioaaeaiiy oiaa??a (aeeiiaiiy ?ia?o, iaaeaiiy iineoa), iieaoa
ca ye? ua ia cae?eniaia (/e oi o a?ioiaiio ae?ac?, /e oi ca ii?yaeeii
aa?oa?iiai iai?io);

• aai iaea?aeaiiy oiaa??a (?ia?o, iineoa) o ?aooiie aa?oa?iiai
eiio?aeoo, cono??/ia iinoaaea ca yeei ua ia cae?eniaia.

A yeui ?aae?cothoueny oiaa?e (?iaioe, iineoae), iieaoa yeeo
cae?enith?oueny ca ?aooiie athaeaeaoieo eioo?a, oi aeaoith aeieeiaiiy
iiaeaoeiaeo ciaia’ycaiue ? aeaoa iaaeoiaeaeaiiy athaeaeaoieo eioo?a ia
?ic?aooieiaee ?aooiie i?aei?e?inoaa aai aeaoa iaea?aeaiiy a?aeiia?aeii?
eiiiainaoe?? o aoaeue-yeiio ?ioiio aeae?.

Oiaoi ii an?o ia?aaeiieaoao, ui iaae?eoee, iaiao?aeii ia?aoiaoaaoe ?
niea/oaaoe IAeA, ca aeiyoeii aeiaaino?ieiaeo eiio?aeo?a ? iinoaaie ii
aenii?oo.

Ii?yae c o?aaeeoe?eiith aeey iaoiai caeiiiaeaanoaa c IAeA noaaeith o
?ici??? 20 a?aenioe?a c’yaeeanue iacaa — ioeueiaa noaaea, yea aaea
ciaeoea aeineoue oe?iea canoinoaaiiy a ?ioeo e?a?iao ( iai?eeeaae, a
?oae??).

Ioeueiaa noaaea canoiniao?oueny aei iia?aoe?e:

• i?iaeaaeo oiaa??a ia aenii?o;

• i?iaeaaeo ?ia?o iineoa, i?ecia/aieo aeey aeei?enoaiiy ca iaaeaie
Oe?a?ie;

• i?iaeaaeo oiaa??a i?aei?e?inoaaie ?icae??aii? oi?a?ae?, ?icoaoiaaieie
o ciiao ieoiiai eiio?ieth ( aacieoieie iaaaceiaie);

• iaaeaiiy o?ainii?oieo iineoa c ia?aaacaiiy ianaaee??a oa aaioaae?a ca
iaaeaie ieoiiai ei?aeiio Oe?a?ie;

· i?iaeaaeo aoa?eey oa i?iaeoeo?a eiai caaaa/aiiy, aoa?eueieo oa
oi?oiaeo a?eeao?a; i?iaeaaeo aeaeo?iaia?a?? ianaeaiith.

Caai?iiaii canoiniaoaaoe ioeueiao noaaeo aei iia?aoe?e c aenii?oo, yeui
cae?eniaiiy oaeeo iia?aoe?e ia oa?eoi??? Oe?a?ie ca?eueiaii a?ae
iiiaeaoeoaaiiy.

Cai?iaaaeaeaiiy ioeueiai? noaaee ii a?aeiioaiith aei aeayeeo iia?aoe?e
aea? ciiao ieaoieeo aeeth/eoe niea/aiee iei ?ai?oa a oe?i? iaoa??ae?a oa
iineoa IAeA aei iiaeaoeiaiai e?aaeeoo oa a?aeoeiaeoaaoe ia oeth noio c
athaeaeaoo. O ca’yceo c oeei ioeueiaa noaaea ? aeey ieaoieea
aea?aei?oith, i?ae io?eiaiiy i?euea ca no.5, ine?eueee a?aeoeiaeoaaiiy c
athaeaeaoo IAeA ia a?aeaoaa?oueny i?e cae?eniaii? iia?aoe?e, aeeth/aieo
a ia?ae?e.

Oaeei /eiii, aei athaeaeaoo niea/o?oueny noia iiaeaoeo, yeo aecia/athoue
ye ??cieoeth i?ae caaaeueiith noiith ia?aoiaaiiai iiaeaoeo a?aeiia?aeii
aei cae?eniaiiai i?iaeaaeo oiaa?o ( iiaeaoeiaei ciaia’ycaiiyi ) oa
noiith iiaeaoeiaiai e?aaeeoo [1.7].

Oae iai?eeeaae, EI Oi?aa?nai «AEiaoiaaee» ca ethoee i?nyoeue 1998 ?ieo a
aeaeea?aoe?? a?aeia?aceei iiaeaoeiaa ciaia’ycaiiy a noi? 28632 a?i., a
iiaeaoeiaee e?aaeeo a noi? — 22097 a?i. A ?acoeueoao? iiaeaoie ia
aeiaeaio aa?o?noue, yeee i?aeeyaa? ia?aooaaiith ca iniaiaei ?aooieii
ieaoieea oa nieao? a athaeaeao neeaaea? 6535 a?i. (aeiaeaoie 1).2.2
Iiaeaoeiaee e?aaeeo oa iniaeeaino? eiai iaaeaiiy.

Iiaeaoeiaee e?aaeeo — oea noia, ia yeo ieaoiee iiaeaoeo ia? i?aai
ciaioeoe iiaeaoeiaa ciaia’ycaiiy ia?aae athaeaeaoii (1.7). a?i i?noeoue
noio IAeA, niea/aiiai ieaoieeii i?e i?eaeaaii? oiaa??a, aa?o?noue yeeo
a?aeiinyoue aei neeaaeo aeo?ao ae?iaieoeoaa oa iniiaieo oiiae?a /e
iaiaoa??aeueieo aeoea?a, ui i?aeeyaathoue aii?oecaoe??.

O ?ac?, eiee ??cieoey i?ae iiaeaoeiaei ciaia’ycaiiyi oa iiaeaoeiaei
e?aaeeoii ia? a?ae’?iia cia/aiiy, aiia i?aeeyaa? a?aeoeiaeoaaiith
ieaoieeo iiaeaoeo c aea?aeaaiiai athaeaeaoo Oe?a?ie aai (ca aaaeaiiyi
ieaoieea) iiaea aooe ca?aoiaaia a ?aooiie ianooiieo ieaoaae?a c oeueiai
iiaeaoeo.

Aeey caaacia/aiiy ia?aoiaeo ia caaaeueiee ii?yaeie nieaoe an?o ieaoiee?a
iiaeaoeo, a oaeiae a?aoiaoth/e iniaeeaino? aecia/aiiy iiiaeaoeiaoaaiiai
iai?ioo a oiiaao ae?? iiaiai Caeiio, an?ia ieaoieeaie iiaeaoeo ia iiiaio
iaa?aiiy /eiiino? Caeiiii ia? aooe cae?eniaii iaeii?aciaee ia?a?aooiie
noi iiaeaoeiaiai e?aaeeoo ? noi iiaeaoeiaeo ciaia’ycaiue a?aeiia?aeii
aei i?aaee aecia/aiiy aace iiiaeaoeoaaiiy, anoaiiaeaieo oeei Caeiiii.

I?e oeueiio ieaoieee iiaeaoeo, ye? cae?eniththoue
oi?aiaaeueii-iina?aaeieoeueeo ae?yeuei?noue, ciaia’ycai? i?iaanoe iiaio
?iaaioa?ecaoe?th oiaa?ieo caeeoe?a noaiii ia 1 aeiaoiy 1997 ?ieo, oiaoi
ia iiiaio iaaoooy /eiiino? oeei Caeiiii. Iaoa ?iaaioa?ecaoe?? –
aecia/eoe noio iiaeaoeo ia aeiaeaio aa?o?noue, niea/aio i?e i?eaeaai?
oaeeo oiaa?ieo caeeoe?a. I?i ?acoeueoaoe ?iaaioa?ecaoe?? iiaea?oueny
ca?o aei aea?aeaaii? iiaeaoeiai? aaei?i?no?aoe?? ca i?noeai ?a?no?aoe??
ieaoieea iiaeaoeo. I?ney 01.10.97?. oiaa?e, i?ecia/ai? aeey iiaeaeueoiai
i?iaeaaeo, iae?eiaothoueny ia a?aeiia?aeieo ?aooieao aac noi iiaeaoeo ia
aeiaeaio aa?o?noue, niea/aieo i?e ?o i?eaeaaii?.

Ca ?acoeueoaoaie iaeii?aciaiai ia?a?aooieo noi iiaeaoeiaiai e?aaeeoo ?
noi iiaeaoeiaeo ciaia’ycaiue a?aeiia?aeii aei i?aaee aecia/aiiy aace
iiiaeaoeoaaiiy, anoaiiaeaieo Caeiiii, ieaoiee iiaeaoeo io?eio? aai i?aai
ia a?aeoeiaeoaaiiy noie iiaeaoeiaiai e?aaeeoo, ? oiae? ?acoeueoaoe
ia?a?aooieo a?aoiaothoueny i?e ca?eueoai? iiaeaoeiaeo e?aaeeo?a
iaeaooi?o ca?oieo ia??iae?a ??aieie /anoeiaie aei 1 n?/iy 1998 ?ieo, aai
ia? i?aai aeiaeaoeiai aianoe aei Aea?aeaaiiai athaeaeaoo noio iiaeaoeo,
? oaea noia a?aoiao?oueny oeyoii ca?eueoaiiy iiaeaoeiaeo ciaia’ycaiue
a?aeiia?aeieo ca?oieo ia??iae?a ??aieie /anoeaie aei 1 n?/iy 1998 ?ieo.

Oaeei /eiii, yeui ca?aeii c Aeae?aoii Eaa?iaoo I?i?no??a Oe?a?ie “I?i
iiaeaoie ia aeiaeaio aa?o?noue” ia ciaioaiiy ieaoaae?a aei athaeaeaoo
iaeaaeaoue noie IAeA ii aaaaeaieo a aenieoaoaoe?th iniiaieo ae?iaie/eo
oiiaeao ? acyoeo ia iae?e iaiaoa??aeueieo aeoeaao, oi a?aeiia?aeii aei
iiaiai Caeiio ca?eueoaiiy noie iiaeaoeiaiai e?aaeeoo ia iia’ycaia c ?o
aaaaeaiiyi a aenieoaoaoe?th.

Aeaoith aeieeiaiiy i?aaa ia iiaeaoeiaee e?aaeeo aaaaea?oueny aeaoa
iiae??, yea noaeany ia?oith: aai iieaoa ca oiaa?e ( ?iaioe, iineoae),
aai ?o iaea?aeaiiy, i?aeoaa?aeaeaiiai aeieoiaioaeueii.

A inue i?e cae?eniaii? aa?oa?ieo iia?aoe?e oaeith aeaoith aaaaea?oueny
aeaoa iiae??, yea noaeany inoaiiueith, oiaoi aeaoa caeeth/ii? iia?aoe??.
sseui iaea?aeaii oiaa? o ?aooiie aa?oa?iiai eiio?aeoo, aea ia i?iaaaeaii
cono??/io iinoaaeo, oi i?aaa ia iiaeaoeiaee e?aaeeo iaia?, ? iaaiaee,
yeui a?aeaaioaaeaii oiaa?, aea cono??/ia iinoaaea ia cae?eniaia, oi
oaeiae iaia? i?aaa ia iiaeaoeiaee e?aaeeo.

Ca aeiaaino?ieiaeie eiio?aeoaie oaea i?aai o caiiaieea aeieea? o?eueee
oiae?, eiee ca?eueoothoueny eiai aaeia? cao?aoe.

Aea ia iiaeia aeeth/aoe o iiaeaoeiaee e?aaeeo noie IAeA ii oiaa?ao
(?iaioao, iineoaao), i?eaeaaiiy yeeo ia i?aeoaa?aeaeaia iiaeaoeiaith
iaeeaaeiith, /e aaioaaeiith ieoiith aeaeea?aoe??th, aai ?ioeie
?ic?aooieiaeie ( iae?eiaeie ) aeieoiaioaie.

sseui ca ?acoeueoaoaie ca?oiiai ia??iaeo noia iiaeaoeiaiai e?aaeeoo
ia?aaeuo? noio ia?aoiaaiiai IAeA, oi oaea ??cieoey ia? aooe
a?aeoeiaeiaaia ieaoieeo iiaeaoeo ?c athaeaeaoo i?ioyaii i?nyoey,
ianooiiiai ca ca?oiei (aeea. aeniiaie i?i noie a?aeoeiaeoaaiiy).

A?aeoeiaeoaaiiy cae?enith?oueny oeyoii ia?a?aooaaiiy a?ioiaeo eioo?a ia
?ic?aooieiaee ?aooiie ieaoieea iiaeaoeo aai aeaea/? eacia/aenueeiai /aea
(aaenaey). Ca aaaeaiiyi ieaoieea iiaeaoeo noia, ui i?aeeyaa?
a?aeoeiaeoaaiith, iiaea aooe ca?aoiaaia o ?aooiie ianooiieo ieaoaae?a,
aea o?eueee ii oeueiio iiaeaoeo.

sseui noia ia aoaea a?aeoeiaeiaaia i?ioyaii anoaiiaeaiiai no?ieo, oi ia
ia? ia?aoiao?oueny 120% ??/ieo a?ae iae?eiai? noaaee Iaoe?iiaeueiiai
aaieo Oe?a?ie, yea ae?? ia iiiaio aeieeiaiiy athaeaeaoii? caai?aiaaiino?
? aei aeiy ?? iiaaoaiiy aeeth/ii.

I?ae /an ia?aoiaeo aei iiai? nenoaie iiiaeaoeoaaiiy o?, ooi caeia?oueny
oi?aiaaeueii-caeoi?aaeueiith, iioiai-caooiaith ? ?icae??aiith
oi?aiaaeueiith ae?yeuei?noth, i?iaaee iiaio ?iaaioa?ecaoe?th oiaa?ieo
caeeoe?a ca noaiii ia 1 eeiiy 1997 ?ieo ? aecia/eee noio IAeA, niea/aio
i?e i?eaeaaii? oaeeo oiaa?ieo caeeoe?a.

?ioi?iaoe?y i?i i?iaaaeaio ?iaaioa?ecaoe?th iaaeaia iiaeaoeiaiio i?aaio
?acii c iiaeaoeiaith aeaeea?aoe??th o ia?oiio ca?oiiio ia??iae? i?ney
iaaoooy /eiiino? oeueiai Caeiio.

I?ae /an i?iaeaaeo oiaa?ieo caeeoe?a IAeA, niea/aiee i?ae /an ?o
i?eaeaaiiy, aeeth/a?oueny aei neeaaeo iiaeaoeiaiai e?aaeeoo.

O ?ac?, yeui ii cae?i/aii? 1997 ?eeo oiaa?i? caeeoee ?aae?ciaai? ia
iiai?noth, noia IAeA, niea/aia i?ae /an ?o i?eaeaaiiy, aeeth/a?oueny aei
neeaaeo iiaeaoeiaiai e?aaeeoo ia?oiai ca?oiiai ia??iaeo 1998 ?ieo.

O? th?eaee/i? iniae, ye? nieaoeee IAeA i?ae /an i?eaeaaiiy iniiaieo
oiiae?a, ui i?aeeyaathoue aii?oecaoe?? ? ia aaaaeai? a aenieoaoaoe?th ia
iiiaio iaaoooy /eiiino? oeueiai Caeiio, ca?eueoothoue noio iiaeaoeiaiai
e?aaeeoo a i??o aaaaeaiiy a aenieoaoaoe?th oaeeo iniiaieo oiiae?a.

O ?ac?, yeui ii cae?i/aii? 1997 ?ieo cacia/ai? iniiai? oiiaee ia
aaaaeai? a aenieoaoaoe?th, noia IAeA, niea/aia i?ae /an ?o i?eaeaaiiy,
aeeth/a?oueny aei neeaaeo iiaeaoeiaiai e?aaeeoo ia?oiai iiaeaoeiaiai
ia??iaeo 1998 ?ieo.

Ieaoieee iiaeaoeo, ye? ia iiiaio iaaoooy /eiiino? oeueiai Caeiio iathoue
aeaa?oi?nueeo caai?aiaai?noue ii a?aeaaioaaeaieo oiaa?ao (?iaioao,
iineoaao), ca?eueoothoue iiaeaoeia? ciaia’ycaiiy a i??o iaaeoiaeaeaiiy
eioo?a ia iiaaoaiiy oaei? caai?aiaaiino?. A yeui ca i?aenoieaie 1997
?ieo oey caai?aiaai?noue ia aoaea iiaaoaia, ia ia? ia?aoiao?oueny IAeA,
yeee aeeth/a?oueny o iiaeaoeia? ciaia’ycaiiy ia?oiai iiaeaoeiaiai
ia??iaeo 1998 ?ieo.

Noia IAeA, yea ia a?aeoeiaeiaaia c athaeaeaoo ieaoieea iiaeaoeo, ca?aeii
c Aeae?aoii Eaa?iaoo I?i?no??a Oe?a?ie «I?i iiaeaoie ia aeiaeaio
aa?o?noue» ia iiiaio iaaoooy /eiiino? iiaiai Caeiio i?aeeyaa?
a?aeoeiaeoaaiith c athaeaeaoo ca ii?yaeeii, ia?aaeaa/aiei oeei
Aeae?aoii. Noia ia?aaeuaiiy IAeA, niea/aiiai iinoa/aeueieeai, iaae
iiaeaoeii, iaea?aeaiei a?ae ?aae?caoe?? i?iaeoeoe?? o i?iaeaaoey ia
iiiaio aaaaeaiiy Caeiio, ca?aoiao?oueny o ?aooiie /a?aiaeo ieaoaae?a ii
IAeA, a o ?ac? ?o a?aenooiino? -a?aeoeiaeiao?oueny c athaeaeaoo ??aieie
/anoeaie aei 1 n?/iy 1998 ?ieo.

2.3 Ii?yaeie nieaoe a athaeaeao IAeA.

Nieaoa iiaeaoeo ia aeiaeaio aa?o?noue aei aea?aeaaiiai athaeaeaoo
ca?aeii c Caeiiii “I?i iiaeaoie ia aeiaeaio aa?o?noue” cae?enith?oueny
ia i?ci?oa 20 /enea i?nyoey ianooiiiai ca ca?oiei, a ia 15 /enea, ye
?ai?oa.

Ca?aeii c iiaei Caeiiii, IAeA ia?aoiaothoue ? niea/othoue athaeaeaoo o?
noa’?eoe i?aei?e?iieoeueei? ae?yeueiino?, o yeeo ianya iiiaeaoeiaoaaieo
iia?aoe?e ii i?iaeaaeo oiaa??a (?ia?o, iineoa) i?ioyaii aoaeue-yeiai
ia??iaeo c inoaii?o 12 eaeaiaea?ieo i?nyoe?a neeaa iiiaae 600
iaiiiaeaoeiaoaaieo i?i?ioi?a aeioiae?a a?iiaaeyi. A iniae, ye?
caeiathoueny oi?a?aeath ca aio?aeia? eiooe, niea/othoue IAeA iacaeaaeii
a?ae ianyao i?iaeaaeo. Aeiyoie noaiiaeyoue o?ce/i? iniae, ye?
cae?eniththoue oaeo ae?yeuei?noue, yeui aiie niea/othoue ?eieiaee ca??
ca ii?yaeeii, anoaiiaeaiei caeiiiaeaanoaii.

On? noa’?eoe i?aei?e?iieoeueei? ae?yeueiino?, ye? ca?aeii ?c Caeiiii
iiaeii? niea/oaaoe IAeA, ciaia’ycai? aoee aei CI aa?aniy 1997 ?ieo
ca?a?no?oaaoenue o iiaeaoeiaeo aaei?i?no?aoe?yo ca i?noeai naiai
ciaoiaeaeaiiy, aea ?i i?enaith?oueny iiaeaoeiaee iiia?, yeee
cacia/a?oueny o iiaeaoeia?e iaeeaaei?e, ? aeaeaia na?aeioeoai i?i
?a?no?aoe?th. I?e/iio eii?? oaeiai na?aeioeoaa iaiao?aeii ?icoaoiaoaaoe
ia aeaeiiio i?noe? a i?ei?uaiiyo ieaoieea iiaeaoeo ? a on?o eiai
a?aeie?aieaieo i?ae?icae?eao.

Ieaoieee iiaeaoeo, o yeeo ianya iiiaeaoeiaoaaieo iia?aoe?e c i?iaeaaeo
oiaa??a ( ?ia?o, iineoa) ca iiia?aaei?e eaeaiaea?iee ??e ia?aaeuo? 7200
iaiiiaeaoeiaoaaieo i?i?ioi?a aeioiae?a a?iiaaeyi, iiaeii? ia?aoiaoaaoe ?
niea/oaaoe IAeA aei athaeaeaoo uii?nyoey, a o?, o eiai iiiaeaoeiaoaaiee
iai?io iaioa oe??? noie — uieaa?oaeueii. O oaeiio ae ii?yaeeo
cae?enith?oueny ? a?aeoeiaeoaaiiy IAeA c athaeaeaoo, ca aeiyoeii
aenii?oieo iia?aoe?e. Oiaoi iiaeaoeiaee ca?oiee ia??iae iiaea aooe
i?ny/iei aai eaa?oaeueiei. Cayao i?i aea?? no?ieo ieaoiee iiaea? aei
iiaeaoeiai? aaei?i?no?aoe?? ca i?nyoeue aei ii/aoeo eaeaiaea?iiai ?ieo.

Noaiii ia 01.01.98?. a i. *a?i?aoe? ca?a?no?iaaii 5897 noa’?eo?a
i?aei?e?iieoeueei? ae?yeueiino? th?eaee/ieo in?a. Oaeoe/ii niea/oaaee
iiaeaoie ia aeiaeaio aa?o?noue 4109 i?aei?e?inoa. I?e ooaoi?e
/enaeueiino? a e?eueeino? 37 /ieia?e iaaaioaaeaiiy ia 1 i?aoe?aieea
Aea?aeaaii? iiaeaoeiai? ?iniaeoe?? o i. *a?i?aoe? neeaei 159
ca?a?no?iaaieo i?aei?e?inoa oa 111 ieaoiee?a iiaeaoeo ia aeiaeaio
aa?o?noue th?eaee/ieo in?a.

A?aeiia?aeii aei aeiia Caeiio Oe?a?ie “I?i iiaeaoie ia aeiaeaio
aa?o?noue” noaiii ia 01.01.98?. ca?a?no?iaaii 2618 noa’?eo?a
i?aei?e?iieoeueei? ae?yeueiino? ieaoiee?a iiaeaoeo. C ieo 2432
th?eaee/ieo in?a ? 186 o?ce/ieo in?a. Iaaaioaaeaiiy ia 1 i?aoe?aieea
AeIA neeaaea? 66 ieaoiee?a oa 7 ieaoiee?a o?ce/ieo in?a.

I?ioyaii 1997?. aei athaeaeao?a on?o ??ai?a iaae?eoei 108243 oen. a?i.,
?c ieo 35562,2 oen. a?i. iiaeaoeo ia aeiaeaio aa?o?noue, ui noaiiaeoue
32,9% aei caaaeueieo iaaeoiaeaeaiue.

Aeiaaaeaiee ieai iaaeoiaeaeaiue ia 1997 ??e aeeiiaii ia 103%. I?e ieai?
34536 oen. a?i.. a ii??aiyii? c 1996 ?ieii iaaeoiaeaeaiiy ca?eueoeeenue
ia 9502,9 oen. a?i.

Ia aeeiiaiiy aeiaaaeaiiai ieaio iaaeoiaeaeaiue ii IAeA iaaaoeaii aieeaa?
iayai?noue cia/ieo noi caai?aiaaiino? ia?aae athaeaeaoii. Oae, noaiii ia
01.01.98?. iaaei?iea ii IAeA neeaea 4678,9 oen. a?i. aai 13,2% aei
caaaeueieo iaaeoiaeaeaiue ii IAeA. E??i oiai noia iaaeaieo i?euea ii
IAeA neeaea o 1997 ?ioe? 14462 oen. a?i. Noia iaaeoiaeaeaiue aei
athaeaeaoo ii aca?iicae?eo ca 1997 ??e neeaea 14415,6 oen. a?i., ui
neeaaea? 40,5% a?aenioe?a.

A oiiaao ae?? Caeiio Oe?a?ie “I?i IAeA” i?iaiici? iaaeoiaeaeaiiy
neeaaeathoue 42000 oen. a?i.

Ia i?iaiicio noio iaaeoiaeaeaiue ii IAeA aieeaathoue oae? oaeoi?e:

• ca?eueoaiiy iiaeaoeo, ui i?aeaeyaa? nieao? a ca’yceo ?c
?ano?oeoo?ecaoe??th iiaeaoeiai? caai?aiaaiino? a ?ici??? 190 oen. a?i.;

• ca?eueoaiiy noi iiaeaoeo ca ?aooiie a?aei?ie ?ai?oa ae?th/eo i?euea
neeaaea 2326 oen. a?i.

· ciaioaiiy noi iaaeoiaeaeaiue ca ?aooiie ai?iaaaeaeaiiy i?euea, ca?aeii
iiaiai Caeiio “I?i IAeA”, neeaaea 1264 oen. a?i.;

ciaioaiiy iaaeoiaeaeaiue IAeA, yeee ia/eneth?oueny ca ioeueiaith
noaaeith (i?iaeaae aoa?eey, i?iaeoeo?a eiai caaaa/aiiy i?iaeaae
aoa?eueieo ? oi?o’yieo a?eeao?a, i?iaeaae aeaeo?iaia?a?? ianaeaiith)
neeaaea 20,0 oen. a?i.;

ciaioaiiy iaaeoiaeaeaiue iiaeaoeo ii aenii?oo oiaa??a (?ia?o, iineoa),
ui ia/eneth?oueny ca ioeueiaith noaaeith, ia 3300 oen. a?i.

ca?eueoaiiy iaaeoiaeaeaiue ii iiaeaoeo ia aeiaeaio aa?o?noue, ye?
aeiaeaoeiai iaae?eaeooue aei athaeaeaoo ii oiaa?ao a?aeaaioaaeaieo, aea
ia iiea/aieo noaiii ia 01.10.97?. a ?ici??? 2184 oen. a?i., iaeiae
i/?eoaaia noia ciaioaiiy iaaeoiaeaeaiue ii iiaeaoeo ia aeiaeaio
aa?o?noue neeaaea? 7380 oen. a?i, a o./. ii a?aeoeiaeoaaiith noi IAeA,
ye? iiaeii? aoee a a?aoiaoaaoeny i?e aecia/aii? ieaoaae?a a ianooiieo
ca?oieo ia??iaeao a ?ici??? 1280 oen. a?i., a?aeoeiaeoaaiiy noi
ia?aaeuaiiy iiaeaoeiaiai e?aaeeoo iaae iiaeaoeiaeie ciaia’ycaiiyie a
?ici??? 6100 oen. a?i. Oaeei /eiii caaaeueia noia ciaioaiiy
iaaeoiaeaeaiue ii iiaeaoeo ia aeiaeaio aa?o?noue ca ?aooiie i/?eoaaiiai
athaeaeaoiiai a?aeoeiaeoaaiiy neeaaeaoeia 5196 oen. a?i.

A oiiaao ae?? Aeae?aoo Eaa?iaoo I?i?no??a Oe?a?ie «I?i iiaeaoie ia
aeiaeaio aa?o?noue” noie iiaeaoeo, ye? iinooiaee a yeino? aaainiaeo
ieaoaae?a, neeaaeaee 5625,2 oen. a?i. aai 22% a?ae caaaeueii? noie
iaaeoiaeaeaiue, ui iiceoeaii aieeaaei ia ??aiii??i?noue iinooieaiue
ieaoaae?a aei athaeaeaoo i?ioyaii i?nyoey. A oiiaao ae?? Caeiio Oe?a?ie
“ I?i iiaeaoie ia aeiaeaio aa?o?noue” ia??iaee/i?noue iaaeoiaeaeaiue
??cei cieceeanue ca ?aooiie aaaaeaiiy eaa?oaeueieo iiaeaoeiaeo
ia??iae?a.

?ic?aooiie iaaeoiaeaeaiue iiaeaoeo ia aeiaeaio aa?o?noue ia 1998 ??e.

?Iieacieee, ui noai?ththoue aeiaeaio aa?o?noueI?iaeo ia 1998
??e1I?eaooie460002Oiiae iieaoe i?aoe?1027823Ia?aooaaiiy cai??a ia
iaia’yceiaa aea?aeaaia iain?eia no?aooaaiiy335004Aianee i?aei?e?inoa oa
ainiiaea?nueeeo i?aai?caoe?e aei Oiiaeo aeey cae?eniaiiy caoiae?a uiaei
e?ea?aeaoe?? iane?aee?a *i?iiaeeuenueei? eaoano?ioe oa nioe?aeueiiai
caoenoo ianaeaiiy148405Aii?oecaoe?ei? a?ae?aooaaiiy ia iiaia
a?aeiiaeaiiy iniiaieo oiiae?a434496Aeoeeciee ca??2627A?ae?aooaaiiy ia
aoae?aieoeoai ? oo?eiaiiy aaoiiia?eueieo oeyo?a37808A?ae?aooaaiiy ia
aaieiai?ica?aeoaaeuei? ?iaioe209A?ae?aooaaiiy aei Aea?aeaaiiai
?iiiaaoe?eiiai oiiaeo168710Aeiaeaia aa?o?noue, aecia/aia ia i?aenoaa?
?ioeo iieaciee?a-11Anueiai aeiaeaia aa?o?noue24632012Noaaea
iiaeaoeo2013Iiaeaoie ia aeiaeaio aa?o?noue 4926414I?eueae106215Iiaeaoie
ia aeiaeaio aa?o?noue, yeee ia/eneth?oueny ca ioeueiaith noaaeith
(i?iaeaae aoa?eey oa i?iaeoeo?a eiai caaaa/aiiy, i?iaeaae aoa?eueieo ?
oi?o’yieo a?eeao?a, i?iaeaae aeaeo?iaia?a?? ianaeaiith)2016Iiaeaoie ia
aeiaeaio aa?o?noue ii aenii?oo oiaa??a (?ia?o, iineoa), yeee
ia/eneth?oueny ca ioeueiaith noaaeith330017Iiaeaoie ia aeiaeaio
aa?o?noue ii ?iii?oieo oiaa??a18Iiaeaoie, ui i?aeeyaa? athaeaeaoiiio
a?aeoeiaeoaaiith (aeaaaoiaa naeueaei)519619Iiaeaoie, ui i?aeeyaa? nieao?
o ca’yceo c ?ano?oeoo?ecaoe??th iiaeaoeiai? caai?aiaaiino?19020Iiaeaoie
ia aeiaeaio aa?o?noue 42000

Aiae?c iaaeoiaeaeaiue ieaoaae?a aei athaeaeaoo ii oi?iao aeaniino? ca
1997 ??e

Oi?ia aeaniino?

Oaeo

1997?Ieoiia aaaa a caa. iaaeoiaeae

A oiio /ene? ii aeaeao iiaeaoe?aIiaeaoie ia i?eaooieIeoiia
aaaaIAeAIeoiia aaaaI?eaooe. iiaeao c a?iiaaeIeoiia aaaaOiiae
*i?iiaeeyIeoiia aaaaI?eaaoia
41583,81282030,8165639,855713,44129,9Eieaeoeai5461050,51065619,52199240,
3902016,5544310,0Aea?aeaaia1192511,04433,7133526,5478740,1180215,11Caaae
ueii-aea?aeaaia1092410,02442,2289250,3316429,0128011,7Eiioiaeueia1389112
,812649,1698133,8235416,911418,2Aeani?noue ?ioi?
aea?aeaae1317,01,227721,04451249,4695,2?io. iaaeoiaeae. (oiiaee,
iiaeaoee c o?c
in?a)1141810,514,6Anueiai1082431001416414,63530136,52000620,71014710,5

Iaea?eueoa noia iaaeoiaeaeaiue ii i?aei?e?inoaao eieaeoeaii? oi?ie
aeaniino?. Na?aae ieo nieaoeee iaea?eueoo noio ieaoaae?a AOAO
“Iaocaaiae”, AOCO “Iaeueaa”.

Aeiaeaoie ?2

CAAAeAI? AeAI? CA ?ACOEUeOAOAIE I?EEIssOI? CA?OIINO? CA E?IOEE 1998 ?IEO

?

i/iIaeanoueNoaiii ia 01.10.97?.Ca ca?oiee i?nyoeue1234Aiae?c aeaieo
iiaeaieo iaeii?aciaeo ia?a?aooie?a1.Caaaeueia e?euee?noue ieaoiee?a:a)
ye? iiaeii? iiaeaoe ia?a?aooiie (oi?ia aecia/aia oeacii ?419)O453a)
yeeie iiaeaii ia?a?aooiie:

cieo:O389- o?eueee ii ae?iaie/?e ae?yeueiino?; O76- o?eueee ii oi?aia?e
ae?yeueiino?;O290- iaeii/anii ii ae?iaie/?e oa oi?a?aaeuei?e
ae?yeueiino?.O232.?acoeueoaoe i?iaaaeaiiy iaeii?aciaiai ia?a?aooieo- ii
ae?iaie/?e ae?yeueiino?:Oiaa?e a?aeaaioaaeai? iieoioeyi aei 01.10.97?.
,aea ia iiea/ai? ieie

(?yaeie 1, a?aoe 4, 6)22Noia ia?aaeuaiiy IAeA, yea iiaeiia aoea
a?aoiaoaaoeny o ?ac? ciaioaiiy ieaoaae?a a ianooiieo ca?oieo ia??iaeao
(?yaeie 3, a?aoa 4) ONiea/aia (ia?aoiaaia) noia IAeA, ca iniiai? oiiaee,
i?eaeaai?, aea ia aaaaeai? a aenieoaoaoe?th aei 10.10.97?.

(?yaeie 5, a?aoe 4, 6)2,3Noia IAeA, yea i?aeeyaa? ia?aooaaiith ii
iniaeeaeo ?aooieao ieaoiee?a

(?yaeie 10a)O570,7Noia IAeA, yea i?aeeyaa? ciaioaiith ii iniaeeaeo
?aooieao ieaoiee?a

(?yaeie 10a)O30,0- ii oi?a?aaeuei?e ae?yeueiino?:Oiaa?e a?aeaaioaaeai?
iieoioeyi aei 01.10.97?., aea ia iiea/ai? ieie

(?yaeie 1, a?aoa 4, 6)49,4Oiaa?e ia?aaeai? aei 01.10.97?., ia oiiaao
eii?n?? (eiineaiaoe??), aea ca yee ia io?eiaii iieaoo (?yaeie 2, a?aoa
4, 6)2,9Noia IAeA, niea/aiee iinoa/aeueieeaie aei 01.10.97?. o ca’yceo c
i?eaeaaiiyi oiaa??a (ca aeaieie ?iaaioa?ecaoe??),e??i oiaa??a,
ca?eueiaieo a?ae iiiaeaoeoaaiiy

(?yaeie 4, a?aoa 4)ONoia ia?aaeuaiiy IAeA, yea iiaeiia aoea
a?aoiaoaaoeny o ?ac? ciaioaiiy ieaoaae?a a ianooiieo ca?oieo ia??iaeao (
?yaeie 5)ONoia IAeA, ia?aoiaaia aei01.10.97?. o ca’yceo c i?eaeaaiiyi
oiaa??a ? ia niea/aia noaiii ia 01.10.97?. (ca aeaieie ?iaaioa?ecaoe??),
e??i oiaa??a , ca?eueiaieo a?ae iiiaeaoeoaaiiy

(?yaeie 8, a?aoe 4, 6)91,9Niea/aia (ia?aoiaaia) noia IAeA, ii iniiaieo
oiiaeao, i?eaeaaieo, aea ia aaaaeaieo a aenieoaoaoe?th aei 10.10.97?.

(?yaeie 9, a?aoe 4, 6)8,9Noia IAeA, niea/aia o ca’yceo c i?eaeaaiiyi
oiaa??a, a?aeaaioaaeaieo ia aenii?o aei 01.10.97?. , ? iieaoa a
?iicaii?e aaetho? ca oaea a?aeaaioaaeaiiy a?aeaoeany i?ney 01.10.97?.

(?yaeie 10, a?aoa 4, 6)-9,4Noia IAeA, yea i?aeeyaa? ia?aooaaiith ii
iniaiaeo ?aooieao ieaoiee?a

(?yaeie 21a) O77,8Noia IAeA, yea i?aeeyaa? ciaioaiith ii iniaiaeo
?aooieao ieaoiee?a

(?yaeie 21a)O189,7Aiae?c aeaieo iiaeaieo iiaeaoeiaeo
aeaeea?aoe?e3.Caaaeueia e?euee?noue ieaoiee?a, ye?:- iiaeii? iiaeaaaoe
iiaeaoeiao aeaeea?aoe?th ii iiaeaoeo ia aeiaeaio aa?o?noue (oi?ia
aecia/aia iaeacii ?166);2487- ye? iiaeaee iiaeaoeiao
aeaeea?aoe?th21664.Aeai? iieacai? ieaoieeaie a iiaeaoeiaeo
aeaeea?aoe?yo:Noia IAeA, yea i?aeeyaa? ia?aooaaiith ii iniaeeaeo
?aooieao ieaoiee?a

(?yaeie 23a)2431,2Noia IAeA, yea i?aeeyaa? ciaioaiith ii iniaeeaeo
?aooieao ieaoiee?a

(?yaeie 23a)973,9Noia IAeA, yea i?aeeyaa? nieao? aei athaeaeaoo

(?yaeie 25)1981,2Noia IAeA, yea i?aeeyaa? a?aeoeiaeoaaiith c athaeaeaoo
/e ia?aianaiith ia ianooiiee ia??iae

(?yaeie 26)973,9

E?euee?noue iiaeaoeiaeo aaenae?a — .

Noia iiaeaoeo, ia yeo aeaeaii aaenae? — .

E?euee?noue iiea/aieo aaenae?a – 1 oo. ia noio 6,1 oen a?i.

E?euee?noue aaenae?a, ii yeei oa?i?i nieaoe ia ianoaa -.

AIAE?C

oaeoe/ieo iaaeoiaeaeaiue aei Caaaeaiiai athaeaeaoo ii i. *a?i?aoe? aea
ca?oiee ia??iae a ?ic??c? iiaeaoe?a, cai??a oa iaia’yceiaeo ieaoaae?a.

Aeiaeaoie 3.3

(oen. a?i.)

Iiaeaoee oa iaia’yceia? ieaoaae?Oaeoe/i? iaaeoiaeaeaiiy ca ca?oiee
ia??iae 1996 ?ieo

(o. 1-I)I?iaiici? iieacieee IAeIA ia ca?oiee ia??iae 1997 ?ieoOaeoe/i?
iaaeoiaeaeaiiy ca ca?oiee ia??iae 1997 ?ieo

(o. 1-I)Oaeo 1997 ?ieo aei oaeoo 1996 ?ieo:Oaeo 1997 ?ieo aei i?iaiico
1997 ?ieo:noiaIeoiia aaaa a caaaeuei?e noi?NoiaIeoiia aaaa a caaaeuei?e
noi?noiaIeoiia aaaa a caaaeuei?e noi?A?aeoeeaiiy (a?6-a?2)%%

(a?6/a?2)A?aeoeeaiiy (a?6-a?4)%%

(a?6/a?4)1234567891011Iiaeaoie ia aeiaeaio
aa?o?noue2605129,33453632,335562339511136,51026103Aeoeeciee
ca??6030,73650,32640,2-33943,8-10172,3Iiaeaoie ia
i?eaooie1622518,31289612,11647515,2250101,53579127,8I?eaooeiaee iiaeaoie
c a?iiaaeyi1830620,62553824,02179820,13492119,1-374085,4Ieaoa ca
caieth29463,330372,846384,31692157,41601152,7Ieaoa ca niaoeaeei?enoaiiy
e?niaeo ?ano?n?a800,13100,32090,2129261,3-10167,4Ieaoa ca
niaoeaeei?enoaiiy aiaeieo ?ano?n?a970,1633062680,2171276,2-36542,3Ieaoa
ca niaoeaeei?enoaiiy iaae?3441133,3100,0A?ae?aooaaiiy ia
aaieiai?ica?aeoaaeuei? ?iaioe202450,2233115,0-2229,4I?noeaa? iiaeaoee ?
cai?e25522,932743,139943,71442156,5720122,0Ca?? aei Oiiaeo aeey
cae?eniaiiy caoiae?a uiaei e?ea?aeaoe?? iane?aee?a aaa??? ia
*i?iiaeeuenueeee AAN8830101294112,1101829,41352115,3-275978,7Ca?? aei
Aea?aeaaiiai oiiaeo caeiyoino?
ianaeaiiy18002,010821,013661,3-43475,9284126,2?io?
aeioiaee1127812,71191511,21346012,42181119,31545113,0?acii
iaaeoiaeaeaiue8879110010677610010824310019452121,91467101,4Aiae?c i?i
noie iaaeoiaeaeaiue iiaeaoe?a ? ieaoaae?a a athaeaeao ii i?i?noa?noaao ?
a?aeiinoaai ca 1996-1997??.

Iacaa i?i?noa?noaaEiae

i?i?noa?noaa a?aeiinoaa Oaeoe/ia iaoiaeaeaiiy 1996?.Ieoiia aaaaA oiio
/ene? ii aeaeao iiaeaoe?aOaeoe/ia iaoiaeaeaiiy 1997?.Ieoiia aaaaA oiio
/ene? ii aeaeao iiaeaoe?aIiaeaoie ia i?eaooieIAeA Ieaoa ca caieth
I?eaoo. iiaeao. c a?ii Aianee aei Oiiaeo *iiia ieyIiaeaoie ia
i?eaooieIAeA Ieaoa ca caiethI?eaoo. iiaeao. c a?ii Aianee aei Oiiaeo
*iiia ieyI?i?noa?noai
aia?aaoeee10141937,52,2494,9729,660,6424,2316,31728,51,6-119,3503,868,45
30,8494,8Oeaio?aeueia ni?eea niiaeea/eo
oiaa?enoa3824912,41,0168,6336,348,4197,7137,510360,8130,3479,293,6172,21
21,4I?aiaei? i?aei?e?inoaa ia aac? aea?aei?ae-noa4734

298,40,30,9193,56,436,238,2229,40,212,2143,215,216,222,6I?ii?iaanoaaie
5074675,60,8258,00,90,825896,8704,50,7246,72,52,2323,853,8Aea?aeaaiee
iuaaeiee
aaie5124952,31,124,10,62,694,682,4751,20,662,81,63,252,148,3Aeoe?iia?i?
oiaa?enoaa ia aac?
aea?ae-noa602411024,412,41880,84058,9666,22264,11622,711147,610,31112,94
761,9956,72387,21203,5I?aei?e?inoaa c ?iicaiieie ?iaanoeoe?yie
64142179,12,5112,91343,58,9394,4277,52965,42,7543,31243,118,6435,3279,3I
?i?noa?noai iaoeiiaoaeoaaiiy,
eiiaa?n??6534607,80,7-2,9275,6119,994,274,4610,00,515,8269,0123,079,170,
8I?i?noa?noai e?niaiai
ainiiaea?noaa7144547,70,6150,1230,24,058,738,2661,80,5103,7242,78,677,32
6,8Aea?aeaaia aoae?aaeueia ei?ii?aoe?y
“Oe?aoae”7174512,30,695,7152,667,687,592,9474,60,429,7226,690,560,257,6I
?i?noa?noai o?ainii?oo
Oe?a?ie72144141,94,7337,11129,5596,91115,98303723,43,4385,8463,7417,8108
1,11191,9Aea?aeeii?oao ii aeeo – eiioiaeueiiio
aini.72445731,46,5864,52257,2196,71082,31114,99813,49,1670,26321,9535,51
083,8950I?i?noa?noai
ca’yceo72641648,21,973,6920,119,8291,3319,52372,92,2368,11085,828,3449,4
335,1Eieaeoeai? i?ae-noaa caniiaai? ia aeaniino? o?oae
Eieaeoeao77442345,02,6530,4943,249,8358,3294,12637,23246,33,01563,6119,6
447,6338,1I?aei?e?inoaa caniiaai? o?ce/ieie
iniaaie77744267,632,22146,11791,823,6679,2568,65702,65,31881,21944,356,4
821,1634,8I?aeaaeocaa? ia’?aeiaiiy, anioe?aoe??, aeoe?iia?i? oiaa?enoaa,
noai?ai? ia aeia?ia?euei?e
iniia?779428633,62,38603,111663,0715,13015,9265828813,926,66409,812344,8
1202,83887,52521,6I?i?noa?noai n?euenueeiai ainiiaea?noaa ?
i?iaeiaieuenoaa80642003,92,3419,61016,760,4255180,41318,11,2215,9578,178
,7230,8133,9Aea?aeeii?oao ii oa?/ia?e
i?iieneiaino?8214962,21,181,4496,934,2222,9104,71240,91,1924,7-876,8283,
9343,1326,1Aea?aeeii?oao oaeaaa/aiiy ?
?aae?iiiaeaiiy8514779,30,9302,5292,9-125,325,51047,71301,3527,60,914764,
1

Iii?ny/iee aiae?c iaaeoiaeaeaiue aei athaeaeaoo

ca 1997 ??e oa i?iaiic ia 1998 ??e. oen.

Iacaa iiaeaoeo??eAnueiaiA o.
/.n?/aiueethoeeaa?acaiueea?oaiueo?aaaiue/a?aaiueeeiaiuena?iaiueaa?anaiue
aeiaoaiueeenoiiaaea?oaeiue1IAeA1997?355624712330836843570230927802730212
921232559285927991998?42000336033613272312034003500348034003490385038803
887%?inoo118,171,3101,688,887,4147,2125,9127,5159,7164,4150,4135,7138,92
Iiaeaoie ia
i?eaooie1997?1647534518671563156215291397102613271358219790114051998?128
50290410420137013751390118011901130138213821296%?inoo78,084,122,026,987,
789,999,5115,089,783,362,9153,492,23Aeoeeciee
cai?1997?264102559510482410619121998?4952253535242521333428111410%?inoo1
87,5A22,5?140,059,3A4,8?250,043,8137,5340,045,922,2O14?O5?4I?eaooeiaee
iiaeaoie c
a?iiaaeyi1997?217981978164518071805151916012077201317821872139623031998?
24219192116261980191419251905280022501912199019852011%?inoo111,197,198,8
109,6106,0126,7119,0134,8111,8107,3106,3142,287,35Ieaoa ca
caieth1997?46382083344083362351123362597744644254251998?5400447481442420
440430495485485425425425%?inoo116,4214,9144,0108,3125,0187,2383,9147,318
7,362,791,6100,056,96E?niaee
aeio?ae1997?20939008920272533481998?2231412038383920191310911%?inoo106,7
466,7133,342,7A19,570,452,0333,3300,022,97Ieaoa ca
aiaeo1997?268945181238835533341181998?368775036242214303124201921%?inoo1
37,3O8,5?111,1200,0200,057,9175,085,758,558,8172,7262,58Ieaoa ca
niaoe?aeueia aeei?enoaiiy
iaae?1997?40,30,30,40,30,200,20,30,40,60,60,41998?10100111111111%?inoo25
0,0333,3333,3A5?A5?333,3250,0166,7166,7250,09A?ae?aooaaiiy ia
aaieiai?ica?aeoaaeuei?
?iaioe1997?22,511432,40440,6-10,82,71998?50255354255455%?inoo222,2200,0O
5?125,0100,0208,350,0125,0O8?O6?185,210I?noeaa? iiaeaoee ?
cai?e1997?39942702913014052482904103163234393503511998?44733833713753823
80406351357352381365370%?inoo112,0141,9127,5124,694,3153,2140,085,6113,0
109,086,8104,3105,4

Aea?aeaaia iiaeaoeiaa aaei?i?no?aoe?y o i. *a?i?aoe? ca 1997 ??e
caaacia/eea iaaeoiaeaeaiiy iiaeaoe?a oa ?ioeo iaiiaeaoeiaeo ieaoaae?a a
noi? 108243 oen. a?i. i?e iiaiiio caaaeaii? 106776 oen. a?i. (101,4%).

Oaii ?inoo aei a?aeiia?aeiiai ia??iaeo ieioeiai ?ieo neeaa 21,9%, aai
19452 oen. a?i. Oaeoe/i? iaaeoiaeaeaiiy IAeA ca 1996 ??e neeaaea? 26051
oen. a?i. A 1997 ?ioe? oaeoe/ia iaaeoiaeaeaiiy ca ca?oi?e ia??iae
neeaaea? 35562 oen. a?i., ui ia 9511 oen. a?i. a?eueoa, i?ae ca 1996 ??e
(136,5%). I?iaiici? iieacieee IAeIA ca ca?oiee ia??iae 1996 ?ieo neeaee
34533 oen. a?i., ui ia 1026 oen. a?i. a?eueoa, i?ae oaeoe/ia
iaaeoiaeaeaiiy 1997 ?ieo .

Oaeoe/i? iaaeoiaeaeaiiy IAeA a n?/i? 1998 ?ieo neeaee 4712 oen. a?i., ui
ia 1500 oen. a?i. ieae/a i?iaiicieo ?ic?aooie?a, a ethoiio oe? aeaa
iieacieea c??aiyeenue, a aa?aci? iaaeoiaeaeaiiy iiaeaoeo ia aeiaeaio
aa?o?noue ca?eueoeeeny ia 1000 a?i. A ii??aiyii? c i?iaiicieie
?ic?aooieaie. Niinoa??aa?oueny oaiaeaioe?y aei ciaioaiiy iaaeoiaeaeaiue
iiaeaoeo ia aeiaeaio aa?o?noue aei athaeaeaoo ca iioi/iee ??e (aeiaeaoie
4).

Ia 1998 ??e ieaio?oueny ??no ae?iaieoeoaa i?iaeoeoe?? o i. *a?i?aoe? ia
8,9%. Oiio i?iaiicia iaaeoiaeaeaiiy ieaoaae?a aei athaeaeaoo
ca?eueoeoueny a ii??aiyii? c 1997 ?ieii ia 15707 oen. a?i.

Ciaioaiiy oe? iiynith?oueny oei, ui ca 1997 ??e a?eueo?noue i?aei?e?inoa
i?noa ni?aoethaaee caeoeiaa. Ca 1997 ??e caaaeueia noia i?eaooeo
ciaioeeanue ia 25521,4 oen. a?i.

Aiae?c iia?e?caoe?? eioo?a aei athaeaeao?a an?o ??ai?a ii i?i?noa?noaai
? a?aeiinoaao na?ae/eoue:

· i?aei?e?inoaa I?i?noa?noaa o?ainii?oo ciaioeee iaaeoiaeaeaiiy ia 11%;

• i?aei?e?inoaa aea?aeaaii? aoae?aaeueii? ei?ii?aoe?? “Oe?aoae” ciaioeee
ia 7,4%;

• i?aiaei? i?aei?e?inoaa, noai?ai? ia iniia? aea?aeaaieo ci?ieee ia
23,1%, a o./. *AOAO “Oieiaeeiio?aeo” ia 54,1 oen. a?i., AOAO “Iaoae?no”
ia 37,1 oen. a?i., AOAA “Noa?ee i’ynieiia?iao” ia 67,2 oen. a?i.

?icae?e ???. Iai?yiee oa oeyoe aaeineiiaeaiiy iiiaeaoeoaaiiy
aeiaeaoeiai? aa?oino?.

3.1 Eiio?ieueia ?iaioa aea?aeaaii? iiaeaoeiai? ?iniaeoe?? ca
nai?/ani?noth oa iiaiioith nieaoe iiaeaoeo ia aeiaeaio aa?o?noue aei
athaeaeaoo.

Eiio?ieueia ?iaioa aea?aeaaii? iiaeaoeiai? aaei?i?no?aoe?? nai?/ani?noth
oa iiaiioith nieaoe iiaeaoeo aei athaeaeaoo, ye ? ?ioeo iiaeaoe?a oa
iaiiaeaoeiaeo cai??a cae?enith?oueny, aeoiaey/e c aeiia Caeiio Oe?a?ie
a?ae 05.02.98?. ?83/98-A? “I?i aianaiiy ci?i aei Caeiio Oe?a?ie “I?i
aea?aeaaio iiaeaoeiao neoaeao a Oe?a?i?”.

A?eueo eiie?aoii caaaeaiiy eiio?ieueii? neoaeae ia?aaeaa/athoue :

1. aeyaeaiiy iaca?a?no?iaaieo ieaoiee?a;

2. ie?aneaiiy ianya?a ?ioi?iaoe?? i?i iiaeaoie ia aeiaeaio aa?o?noue,
iaiao?aeii? ieaoieeai;

3. aecia/aiiy e?eoa???a a?aeai?o ieaoiee?a aeey aeieoiaioaeueii?
ia?aa??ee;

4. aea?? eiie?aoieo ia’?eo?a ia?aa??ee;

5. ca?? iaoa??ae?a i?i eiia?oe?eio ae?yeuei?noue;

6. i?aeaioiaea aei i?iaaaeaiiy ia?aa??ee;

7. aeeiiaiiy aeieoiaioaeueii? ia?aa??ee;

8. ioi?ieaiiy iaoa??ae?a ia?aa??ee;

9. iaaiai?aiiy ? i?eeiyooy ??oaiiy uiaei ?acoeueoao?a ia?aa??ee;

10. aeei?enoaiiy ?acoeueoao?a, ye iia/aeueiiai aeina?aeo aeey ianooiieo
ia?aa??ie oa aeey i?eeiyooy ??oaiue iaaeae?;

11. ioe?iea e?euee?nieo ? ye?nieo ia?aiao??a aeeiiaii? ia?aa??ee;

12. aeciaiiy oe?iiino? i?iaaaeaii? ia?aa??ee c oi/ee ci?o i?aeaioiaee e
aeoiaaiiy i?aoe?aiee?a iiaeaoeiai? neoaeae;

Ioaea, a iiaeaoeia?e i?ioeaaeo?? ia?aa??ea, ii noo?, ia? an? iciaee
oi?aae?inueei? ae?yeueiino?, ai ioiieth? caaeoi, i?aai?caoe?th,
eiio?ieue, ioe?ieo, aea??, aei?aaeaiiy, noaaeaiiy /e iacaiaeo.

Ia?niaeoeae iineeaiiy eiio?ieth e oaeineiiaeaiiy iiaeaoeo ia aeiaeaio
aa?o?noue ocaaae? iia’ycai? c eiii’thoa??caoe??th. Aeia?a ?ic?iaeaia
eiii’thoa?ia nenoaia iieaaoo? ?iaioo iiaeaoeiaiai aia?aoo, iiaea iaa?oue
caeaoaa?oe eiai oo?eiaiiy, aeiiiiaaa? ieaoieeai oii?aoeny c? neeaaeieie
iiaeaoeiaei caeiiiaeaanoaii.

I?iaaaeaiiy ia?aa??ie ieaoiee?a iiaeaoeo ia aeiaeaio aa?o?noue aea?
iiaeeea?noue aeyaeyoe iaea?eueo oa?aeoa?i? ii?ooaiiy a ae?aooaaii? oa
nieao? aeaiiai iiaeaoeo c iaoith ia aeiiouaiiy ?o a iiaeaeueo?e
ae?yeueiino?.

Oae, iai?eeeaae, aea?aeaaiith iiaeaoeiaith ?iniaeoe??th o i. *a?i?aoe?
ca 1997 ??e i?iaaaeaii 1921 ia?aa??eo a 1663-o ieaoiee?a iiaeaoeo ia
aeiaeaio aa?o?noue, ui niea/o? 32 a?aenioee aei caaaeueii? /enaeueiino?
ca?a?no?iaaieo noa’?eo?a i?aei?e?iieoeueei? ae?yeueiino? a i?no? noaiii
ia 01.01.98?. (aeea ca?o o. 2i “I?i ?acoeueoaoe eiio?ieueii? ?iaioe
aea?aeaaii? iiaeaoeiai? ?iniaeoe?? o i. *a?i?aoe? ca 1997 ??e”).

A ?acoeueoao? aeiia?aoiaaii a aeio?ae athaeaeaoo 11776 oen. a?i.
iiaeaoeo ia aeiaeaio aa?o?noue, canoiniaaii oo?aoieo naieoe?e a noi?
2436 oen. a?i. oa ia?aoiaaii iai? – 324 oen. a?i.

Ca?aeii noaoo? 11 ioieoo Caeiio Oe?a?ie “I?i aea?aeaaio iiaeaoeiao
neoaeao a Oe?a?i?” neeaaeaii 365 i?ioieie?a oa i?eeiyoi 354 iinoaiiae
i?i iaeeaaeaiiy aaei?i?no?aoeaieo noyaiaiue ia ea??aiee?a oa aieiaieo
aooaaeoa??a, a?aeiia?aeaeueieo ca i?aaeeuei?noue ae?aooaaiiy oa
nai?/ani?noue nieaoe aei athaeaeaoo iiaeaoeo ia aeiaeaio aa?o?noue, a
?ici??? a?ae 5-oe aei 10-oe iaiiiaeaoeiaoaaieo i?i?ioi?a (85
a?i.-170a?i.). Caaaeueia noia aaei?i?no?aoeaieo oo?ao?a ca ii?ooaiiy
aaaeaiiy aooaaeoa?nueeiai iae?eo iiaeaoeo ia aeiaeaio aa?o?noue neeaea
59 oen. a?i.

Iaea?eueo oa?aeoa?i? ii?ooaiiy ii iiaeaoeo ia aeiaeaio aa?o?noue
caeeth/a?oueny a iai?aaeeueiiio aai caeaiio a?aeianaii? a Aeo ?aooieo 68
“?ic?aooiee c athaeaeaoii” a oaeeo aeiaaeeao :

· caaeuaiiy iiaeaoeiaiai e?aaeeoo ia noio IAeA, niea/aio ca aaicei,
aeei?enoaiee aeey cai?aaee eaaeiaiai o?ainii?oo;

• aei iiaeaoeiaiai e?aaeeoo a?aeianai? noie IAeA niea/ai? ca iniiai?
oiiaee, ye? ia aaaaeai? a aenieoaoaoe?th;

• a?aeoeiaeiaaii IAeA i?e a?aenooiino? iiaeaoeiai? iaeeaaeii?, ?ioiai
aeieoiaioa, yeee aea? i?aai ia a?aeoeiaeoaaiiy;

· aeeth/aii aei iiaeaoeiaiai e?aaeeoo noio IAeA ca oiaa?e, iaea?aeai? ii
aa?oa?o, aea na?e oiaa? ia a?aeaaioaaeaiee.

A ii Eo ?aooieo 68 «?ic?aooiee c athaeaeaoii» niinoa??aathoueny
ii?ooaiiy o aeaeyae?:

1. iiaeaoeiaa ciaia’ycaiiy caieaeaia ia noio IAeA ii i?iaeoeoe??
iaea?aeai?e ii aa?oa?o;

2. ia aeeth/aia noia IAeA a ciaia’ycaiiy ii i?iaeoeoe?? aeaeai?e a
?aooiie iieaoe i?aoe?;

3. oa ?io?.

Oae, iai?eeeaae, ia?aa??eith iiaiioe oa nai?/aniino? nieaoe iiaeaoeo ia
aeiaaaeaio aa?o?noue ca 9 i?nyoe?a 1997 ?. anoaiiaeaii, ui a 1997 ?.
AEEO “Aaeia EOAe “ ei?enooaaeanue i?eueaith ii iiaeaoeo ia aeiaaaeaio
aa?o?noue ca?aeii no.5 Aeae?aoo EIO «I?i iiaeaoie ia aeiaaaeaio
aa?o?noue» uiaei i?iaeaaeo e?ea?nueeeo cania?a oa ae?ia?a oaoi?/iiai
i?ecia/aiiy. (aeea. aeo ia?aa??ee)

Eo ?aooieo 68/ IAeA ca?eueoaii aeieoiaioaeueiith ia?aa??eith ia 108,30
a?i. — a ca’yceo ?c ca?eueoaiiyi aaeiaiai aeioiaeo.

A Aeo ?aooieo 68/ IAeA aooaaeoa?ii o??ie a ii?ooaiiy Aeae?aoo Eaa?iaoo
I?i?no??a Oe?a?ie ?14-92 a?ae 26.12.92?. “I?i iiaeaoie ia aeiaaaeaio
aa?o?noue” caeai a?aeianaii 32,90 a?i. – noia iiaeaoeo ia aeiaaaeaio
aa?o?noue, ui ia a?aeie?aieaia a ?ic?aooieiaeo aeieoiaioao
iinoa/aeueiee?a ? i?eiaaea? ia aa?o?noue iaoa??ae?a. Oey noia IAeA
a?aeianaia ia?aa??eith aei neeaaeo aeo?ao.

?acii, ca aeaieie aeieoiaioaeueii? ia?aa??ee, iiaeaoie ia aeiaaaeaio
aa?o?noue ca 9 i?nyoe?a 1997 ?ieo caieaeaii ieaoieeii ia 1141,20 a?i.
(Aeiaeaoie 1). Ca ianai?/anio nieaoo iiaeaoeo a athaeaeao ia?aoiao?oueny
iaiy — 24,70 a?i. ( Aeiaeaoie 2 ).

Ia?aa??eith iiaiioe oa nai?/aniino? nieaoe iiaeaoeo ia aeiaeaio
aa?o?noue a ?V ea. 1997 ?. ii?ooaiue ia anoaiiaeaii. AEEO «Aaeia EOAe»
ei?enoo?oueny i?eueaith ii iiaeaoeo ia aeiaeaio aa?o?noue»( ? 168/97- A?
a?ae 03.04.97?.) uiaei i?iaeaaeo e?ea?nueeeo cania?a oa ae?ia?a
iaaee/iiai i?ecia/aiiy.

Aeiia?aoiaaii ? noyaiooi a aeio?ae athaeaeaoo ii ?acoeueoaoao
aeieoiaioaeueii? ia?aa??ee AEEO “Aaeia EOAe” 1119,15 a?i. iiaeaoeo ia
aeiaeaio aa?o?noue ?acii ?c oo?aoieie o?iainiaeie naieoe?yie oa iaiath
(aeea. ??oaiiy ?23-1/1206 a?ae 24.03.98?. Canooiieea aieiae aea?aeaaii?
iiaeaoeiai? aaei?i?no?aoe?? o i. *a?i?aoe? Ianoooaiei I.?. “I?i
canoinoaaiiy o?iainiaeo naieoe?e”.

Aiaeia?/ii ia?aa??eith i?aaeeuei?noth ?ic?aooie?a c athaeaeaoii
aea?aeaaiiai i?aei?e?inoaa «*a?i?aaoeueeee eiia?iao oe?aii?iaeoeo?a»
(aeo a?ae 18.02.98 ?.) anoaiiaeaii, ui a ii?ooaiiy Aeae?aoo Eaa?iaoo
I?i?no??a Oe?a?ie «I?i iiaeaoie ia aeiaaaeaio aa?o?noue» ? 14-92 a?ae
26.12.92 ?ieo oa i.75 ?ino?oeoe?? i?i ii?yaeie ia/eneaiiy ? nieaoe
iiaeaoeo ia aeiaaaeaio aa?o?noue ? 3 a?ae 10.02.93 ?ieo aooaaeoa???th
i?aei?e?inoaa a?aeiineany ia a?aeoeiaeoaaiiy c athaeaeaoo a Aeo 68
?aooieo iiaeaoie ia aeiaaaeaio aa?o?noue ii i?eaeaaieo oiaa?ao,
i?ecia/aieo aeey iiaeaeueoi? ?aae?caoe?? ? ii?eaooeiaaieo ia
ae?eueieoeth ? 2 c aooaaeoa?nueeeie i?iaaaeaiiyie Aeo 41, Aeo68 –Eo 60-2

A ii?ooaiiy i.75 ?ino?oeoe?? i?i ii?yaeie ia/eneaiiy ? nieaoe iiaeaoeo
ia aeiaaaeaio aa?o?noue a aa?aci? 1997 ?ieo ia ?ic?aooiee c athaeaeaoii
a?aeianaia noia IAeA ii oiaa?o, io?eiaiiio a?ae onoaiiae A? 304/41
ca?aeii iaeeaaeii? ?611 a?ae 18.07.97?. Aeo 12/1 – 2480,10, Eo 60/2 –
2976,13, Aeo 68/ 496,02.

*anoeiai oiaa? ?aae?ciaaii ? ia?aoiaaiee Eo ?aooieo 68/ IAeA ia iiaio
aa?o?noue oiaa?o, caeeoie oiaa?o ia 01.01.98 ?. neeaaea? 505,44 a?i.
noia caeai aeae?eaiiai IAeA — 101,18a?i.

A ii?ooaiiy i.27 ?ino?oeoe?? i?i ii?yaeie ia/eneaiiy ? nieaoe iiaeaoeo
ia aeiaaaeaio aa?o?noue, caoaa?aeaeaii? iaeacii AAeI? Oe?a?ie a?ae 10
ethoiai 1993 ?ieo ? 3 ia ia?aoiaaiee iiaeaoie ia aeiaaaeaio aa?o?noue ia
??cieoeth a oe?i? a?ae ?aae?caoe?? i?iaeoeoe?? a n?/i? 1997 ?ieo 1658,78
a?i., IAeA neeaaea? 276,52 a?i, Aeo 62/2 Eo 80.

Ii aeaieo aeaeea?aoe?e, iiaeaieo a AeIA i. *a?i?aoe?, noia iiaeaoeo ia
aeiaaaeaio aa?o?noue, ui i?aeeyaa? a?aeoeiaeoaaiith c athaeaeaoo ca 9
i?nyoe?a 1997 ?ieo noaiiaeoue 6831 a?i., ii aeaieo ia?aa??ee, noia IAeA,
ui i?aeeyaa? nieao? a aeio?ae athaeaeaoo, noaiiaeoue 37639,24 a?i.
/106370,24-68731/.

Anueiai ii iane?aeeao aeieoiaioaeueii? ia?aa??ee aeiia?aoiaaii a aeio?ae
aea?aeaaiiai athaeaeaoo 56758,05 a?i. iiaeaoeo ia aeiaeaio aa?o?noue
?acii c oo?aoiith naieoe??th a 2o — e?aoiiio ?ici??? (aeea . ??oaiiy ?
23-5/1063 a?ae 10.03.98 ?. Canooiieea aieiae aea?aeaaii? iiaeaoeiai?
aaei?i?no?aoe?? o i. *a?i?aoe? Ianoooaiei I.?.) ca?aeii noaoo? 11 ioieo
7 Caeiio Oe?a?ie » I?i aianaiiy ci?i ? aeiiiaiaiue aei Caeiio Oe?a?ie
«I?i aea?aeaaio iiaeaoeiao neoaeao a Oe?a?i? » a?ae 05.02.98 ? ,? 83/98-
A?.

Ea?oth/enue noaooath 11 ioieo 11 aeuaaeacaiiai Caeiio Oe?a?ie ia
aee?aeoi?a oa aieiaiiai aooaaeoa?a neeaaeaii i?ioieie i?i
aaei?i?no?aoeaia i?aaiii?ooaiiy ca ?069912 na??y OO;? 069913 na??y XX oa
iaeeaaeaii noyaiaiiy a ?ici??? 5-oe iaiiiaeaoeiaoaaieo i?i?ioi?a.

An? ?acoeueoaoe aeieoiaioaeueieo ia?aa??ie ?ic?aooie?a c athaeaeaoii ye
ii iiaeaoeo ia aeiaeaio aa?o?noue oae ? ii ?ioeo aeaeao iiaeaoe?a oa
iaiiaeaoeiaeo ieaoaae?a ioi?ieythoueny aeoaie (aeia?aeeaie). I?i
iane?aeee ia?aa??ie, aea noia aeiia?aooaaiue neeaaea? caa?o 100 oen.
a?i. iiaea?oueny ?ioi?iaoe?y a aeuanoiy/o iiaeaoeiao aaei?i?no?aoe?th
(aeea. ?ioi?iaoe?th a?ae 08.08.97?. “23-6/7311 “I?i iane?aeee
aeieoiaioaeueii? ia?aa??ee AAO “*a?i?aoe?i’ynii?iina?a?n”.

Oaeiae neeaaea?oueny ca?o o. 2i «I?i ?acoeueoaoe eiio?ieueii? ?iaioe
aea?aeaaii? iiaeaoeiai? ?iniaeoe?e o i. *a?i?aoe?», yeee aeeth/a? a naaa
anth i?iaaaeaio ?iaioo ?iniaeoe?? ca a?aeiia?aeiee ia??iae a iai?yieo
cae?eniaiiy eiio?ieth ca nai?/ani?noth oa iiaiioith nieaoe iiaeaoe?a.

3.2. Na?oiaee aeina?ae iiiaeaoeoaaiiy aeiaeaoeiai? aa?oino?.

I?inoioa, aeiiii?/i? oa i?aai?caoe?eii-oaoi?/i? yeino? caaacia/eee
iiaeaoeo ia aeiaeaio aa?o?noue (AAO) ia?aaaao iaae on?ia ?ioeie oeiaie
iiiaeaoeoaaiiy c iai?ioo /e oi?aa?naeueieo aeoeec?a .Ia ii/aoie 1989?.
AAO aoa cai?iaaaeaeaiee o 50 e?a?iao na?oo, cian?i ??cieo ca ??aiai
nioe?aeueii-aeiiii?/iiai ?icaeoeo. Na?aae e?a?i, ui aeio?eiothoueny
oe??? nenoaie iiiaeaoeoaaiiy, ii?yae ?c i?ia?aeieeaie na?oiai? aeiiii?ee
(e??i NOA) — *ee? (AAO cai?iaaaeaeaii i?ney ai?iiiai ia?aai?ioo
I?ii/aoa), Aa?o?, Naiaaae, Aiiaeo?an. A?ae iac?o/iiai iiaeaoeo c iai?ioo
o?aaeeoe?eiiai oeio c oeny/aie noaaie, iaaoaeoeaiiai ye c
aaei?i?no?aoeaii?, oae ?c aeiiii?/ii? oi/ee ci?o, aaea a?aeiiaeeeny
aeaye? eieeoi? nioe?ae?noe/i? e?a?ie No?aeii? ?a?iie (Iieueua,
Oai?ueia), iiaea?i?coaaaoe ? ci?oeieaoe nai? iiaeaoeia? nenoaie ca
?aooiie AAO. *anoea AAO o caaaeueieo iiaeaoeiaeo iaaeoiaeaeaiiyo
athaeaeao?a oaea ia?aaoaa? a iaaeao 10-25%, a a *ee? nyaa? iaeaea 40%,
uiaei aaeiaiai i?iaeoeoo — a?ae 1-aei 10%.

Oi/a oaiaeaioe?y ia?aaoaeiae iiaeaoeiaeo nenoai ca ?aooiie AAO
caea?oueny iaia?aai?iith, ? aeaye? i?aenoaae e aeey noii?a?a ?c oeueiai
i?eaiaeo. A?aeiiaeeenue aai c?oeioeeny ?c cia/ieie i?iaeaiaie i?e
cai?iaaaeaeaii? AAO NOA, Eaiaaea, Aano?ae?y, ssiii?y, ?neaiae?y.
Aia?eeaioe? iiee ui caaeiaieai? cae/iith ?nioth/ith nenoaiith
oi?aa?naeueiiai aeoeeco ca oeiii iiaeaoeo c i?iaeaae?a ia ooaoiiio ?
i?noeaaiio ??aiyo. AAO oneeaaeiea ae o?iainia? noinoiee ooao?a ?c
oaaea?aoe??th. O NOA ia i?ieoei aeae?eueea i?iaeo?a cai?iaaaeaeaiiy AAO.
Aia?eeainueea noni?eueia aeoiea, a?ae yei? caeaaeaoue iie?oe/i? ??oaiiy,
c ??cieo i?e/ei aein? iano?i?ia i?ioe. E?aa?aee i?ioanoothoue i?ioe AAO
ye ?aa?aneaiiai iiaeaoeo, eiina?aaoi?e aaa/athoue a iueiio ?iaeeoa?aioio
aei ethaeae ? a?ciano “iaoeio a?ioae”. ? o?, e ?io? iiaiththoueny
?ioeyoe?eieo iane?aee?a AAO. Cae/aeii, o?neaeuei? /eiiaieee an?o ??ai?a
ia oi/ooue ao?a/aoe aaea iaaooeo o?aaeeoe?eieo iaae/ie i?aeoe/ii?
?iaioe, a oaeiae i/?eothoue iaieio/eo noa?oiaeo o?oaeiiu?a
aaei?i?no?aoeaiiai oa?aeoa?o i?e cai?iaaaeaeaii? AAO.

Aii??e/ii ?ic?iaeaiee AAO, ca neiaaie aia?eeainueeiai i?ioani?a E.
Oioia, eieeoiueiai /eaia o?iainiaiai eii?oaoo ?N ? i?aceaeaioa
I?aeia?iaeiiai ?inoeoooo aea?aeaaieo o?iain?a, noaa “iaeiia?oith e,
iaaii, inoaoi/iith oi?iith ?noi?e/ii? aaiethoe?? iiaeaoe?a c iai?ioo”.
A?i aeaiiino?o? ia?aaaae a?eueo oni?oiiai, i?ae ca aeiiiiiaith ?ioeo
iiaeaoe?a, ae??oaiiy i?iaeai aaeocaaiai e oa?eoi??aeueiiai ?ici?uaiiy
o?iainiaeo ?ano?n?a, iiaea?eiiai iiiaeaoeoaaiiy, ciaioaiiy e?eueeino?
iiaeaoeiaeo i?euea. Oeae iiaeaoie ei?aniiiaeo? iieiaeaiiy iaoee o?iain?a
? iaoee oi?aae?iiy i?i “iiaeaoeiaee iaeo?ae?oao” ye oiiao noeioethaaiiy
ainiiaea?noaa, a oaeiae i?eeiyooy ??oaiue ia ??ai? i?aei?e?inoa.

Iiaeaoeia? noaaee anoaiiaeththoueny o i?ioeaioao. Iiaeaoie ia aeiaaaeaio
aa?o?noue iiaea ni?aaeyoeny ca ?aeeiith aai aeeoa?aioe?eiaaieie
noaaeaie. Noaiaea?oia noaaea eieeaa?oueny a?ae 12% a Ethenaiao?c? oa
?niai?? aei 22% o Aeai?? e aei 25 % aeey a?eueoino? oiaa??a a ??eaiae??.
E?euee?noue noaaie aa??th?oueny a?ae iaei??? a Aeai??, ui
canoiniaothoueny aeey an?o oiaa??a, aei naie o O?aioe?? oiaa?e oa
iineoae ia?oi? iaiao?aeiino? (a oiio /ene? a?eueo?noue aeae?a
i?iaeiaieuenoaa), noaiaea?oia noaaea — 18,6% -canoiniao?oueny aieiaiei
/eiii aei i?iieneiaeo oiaa??a ? aeua -33,3% — aei oiaa??a, ui ?
i?aaeiaoaie ?iceioo.

Noaaoe aeii?ioth/ei o na?oia?e nenoai? iiaeaoe?a ia niiaeeaaiiy, AAO
caa??aa? e aeaye? iaaaoeai? ?ene, coiiaeai? eiai ?aa?aneai?noth,
aenieeie aaei?i?no?aoeaieie aeo?aoaie, ianoi?ni?noth c ?ioeie oeiaie
oi?aa?naeueieo aeoeec?a. Ia iicaaaeaiee AAO ? nia?oaeueiiai a??oa
anyeiai iiiaeaoeoaaiiy — iiaeeeaino? ooeeaiiy a?ae nieaoe.

Aa?oi neacaoe i?i i?eueae a nenoai? AAO: aeeo/aiiy c iiiaeaoeoaaiiy oa
ioeueiao noaaeo. A e?a?iao “Ni?eueiiai ?eieo” (?N), aea nenoaia AAO
iaaoea iaea?eueoiai ?icaeoeo, c nioe?aeueieo ? o?neaeueieo i??eoaaiue
aeiyoee c iiiaeaoeoaaiiy a?eueo iioe?ai?, i?ae canoinoaaiiy ioeueiai?
noaaee. Oe? i?eueae noinothoueny oaeeo oiaa??a ? iineoa: i?iaeoeoe
oa?/oaaiiy, e?ee e iaaee/ia ianeoaiaoaaiiy, aeo?aoe ia ina?oo, eoi?aey e
iaei aeeoea, iaeya, eieae e aacaoe, ?icaaae ? nii?o, ioca?, aea?aeaai?
?ici?iaeaae? oiaa??a ? iineoa, o?iainia? iineoae, aea?aeaai? oiaa?e
aeo?aoe ia ienoaoeoai. Iei? i?eueae i?e iiiaeaoeoaaii? AAO ae?thoue o 26
e?a?iao na?oo, ye? i?eeiyee AAO o nai? iiaeaoeia? nenoaie, i?eaeecii ca
200 i?iiiceoe?yie, c ieo o?eueee aeecueei CI ioeueiaeo noaaie.

O ?a?iiaenueeeo e?a?iao iaai? nioe?aeuei? iai?oaeaiiy aeieeathoue
iaaeiei iiiaeaoeoaaiiy aeeoy/iai iaeyao, iaaee/iiai e aaoa?eia?iiai
ianeoaiaoaaiiy, aea?aeaaieo caeoiie ? i?iaeaae?a, ae?yeueiino? caeeaae?a
eoeueoo?e, iai?eaooeiaeo i?aai?caoe?e. Iniaeeai caoaeaeo? noni?euei?
aiioe?? ieoaiiy i?i ca?eueiaiiy a?ae iiaeaoeo aeeoy/iai iaeyao oa
acoooy. C oeueiai i?eaiaeo i?ai’??-i?i?no? ??eaiae??, yeee iaiaaaany
cai?iaaaeeoe AAO ia aeeoy/ee iaeya, iaa?oue i?ia?aa ia aeai?ao.

Noiae? i?iaeaie aeieeathoue ? noiniaii AAO ia aa?o?noue iaaee/iiai oa
ia?aiaaee/iiai ianeoaiaoaaiiy. Aeey iiiaeaoeoaaiiy iaiao?aeia /?oea
aeao?i?oe?y ia’?eo?a iiaeaoeo. A oea a eiaei?e e?a?i? caeaaeeoue a?ae
iaoe?iiaeueieo, eoeueoo?ieo, nioe?aeueieo iniaeeainoae. A Aiae?? ni?aaa
ae?eoea aei noaeo, eiee iaiao?aeii aoei aecia/eoe iiaeaoeiaee noaoon
eiaa-oeaio??a. A?aeiineoe /e ia a?aeiineoe aei noai?aiiy aeiaeaii?
aa?oino? ae?yeueiino? aeii?a aeey ne??o ? noa?eo, ?ioeo aeaaiae?eieo
caeeaae?a, iineoae i?aaenoaaiee?a ia?iaeii? iaaeeoeeie, aeno?anain?a,
aieeioa?ai??, ianaaeieo eaa?iao?a, aiaeie?ea?aiue, /e ca?eueiyoe a?ae
AAO ae?o/eo eeoao aa?ia?ee, /eaie yeiai i?aaiooue onueiai-iaanueiai
nooaeiooe? Neiaii, o ia?aiaaee/i?e noa?? aeieea? iana ieoaiue i?e
cai?iaaaeaeaii? AAO. Ia iaioa noii?a?a ? noiniaii iiiaeaoeoaaiiy e?e?a.
O?aioe?y, ?oae?y, Ethenaiao?a ? I?aea?eaiaee iiiaeaoeiaothoue e?ee ca
cieaeaiith noaaeith, a Aiae?? e?ee aeeeth/aii? c nenoaie AAO, ??eaiae?y
a?aeaeaea ia?aaaao ioeueia?e noaaoe?, a a ?aoo? e?a?i » Ni?eueiiai
?eieo» ae?? cae/aeia ii?ia AAO

E?a?ie ?N aeineoue ii-??ciiio noaaeyoueny aei iiiaeaoeoaaiiy eoeueoo?e e
ienoaoeoaa. sseui O?aioe?y iaaea? i?eueae oi?a?ae? eieaaie, iioaie,
aacaoaie, aeoai?aie ienoaoeoaa, a oaeiae aeaeiaeuai, aenoaaeai,
oaao?aeueiei aenoaaai aieiaiei /eiii o oi?i? iiieaeaii? noaaee AAO, oi
Aeai?y ?iaeoue ?aeeiee aeiyoie aeey aacao, a ?oae?y iaa?oue iiiaeaoeiao?
aeoai?e ienoaoeoaa ca i?aeaeuaiith noaaeith. A Aiae?? aeey eiea, iio, ?
aacao onoaiiaeaia ioeueiaa noaaea.

O noa?? iineoa i?iaeaia ooieoe?iioaaiiy AAO aeieea? a ca’yceo c
nooo?aith ??cieoeath i?ae aaeeeeie ii/aoeiaeie eai?oaeueieie cao?aoaie,
iai?eeeaae, ia iaeaaeiaiiy ia?oea?i?, oa aeaeueoeie iacia/ieie iioi/ieie
aeo?aoaie. Aei oiai ae o naeoi?? iineoa ? acaaae? a iaeiio a?cian?
ii??aiyii aenie? aeo?aoe ia aaaeaiiy iiaeaoeiai? aeieoiaioaoe??
(compliane const) c aieo ye ieaoiee?a, oae ? o?neaeueieo i?aai?a. A
Aiae?? iaeaea i?eueeii ca?a?no?iaaieo ae??aieo ieaoiee?a AAO aea? eeoa
7% iaaeoiaeaeaiue oeueiai iiaeaoeo. O Iaeneoe? 90% noi AAO iaaeoiaeeoue
o athaeaeao a?ae 10% ca?a?no?iaaieo ieaoiee?a.

Aeiiii?/ia i?ioea?oaiiy I?aaeaiii? Ei?a? aoei aeinyaiooa ca aeiiiiiaith
aeaui ?iaeoi? iie?oeee iiaeaoeiaiai noeioethaaiiy iaeeo o??i ? n?iaeiiai
a?ciano, ye? c 1983 ?. iaea?aeaee noaoon “niaoe?aeueieo ieaoiee?a” ?c
a?aeiia?aeiei nei?i/aiiyi noaaee AAO ia o?aoeio aai aea? o?aoeie.
Oa?aeoa?ii, ui iaea?eueo? iiaeaoeia? i?ea?ea? aoee iaaeai? iaaaeeeei
?anoi?aiai oa aoae?aaeueiei o??iai.

C iioe?aiiyi iiaeaoeo ia aeiaaaeaio aa?o?noue (AAO) i?iaeaia iiaea?eiiai
iiiaeaoeoaaiiy iaaoea ua iaeiiai aniaeoo. Aaeaea iiaeaoeiaa aaca AAO
(i?eaooie, i?ioeaio, ca?ia?oia ieaoa, cao?eniaai? a oe?iao oiaa??a oa
iineoa) ?aeaioe/ia aaca i?eaooeiaeo iiaeaoe?a. O i?aeia?iaeiiio ieai?
oey oioiaei?noue ciaia’yco? iiaee aocie iiaea?eiiai iiiaeaoeoaaiiy. Oae,
e?a?ie Cao?aeii? ?a?iie cai?iaaaeeee AAO, a NOA iiee oo?eiothoueny.
sseui AAO ca iiaeaoeiaith oaiaeith ia i?e??aiyoe aei i?eaooeiaiai
iiaeaoeo, oiae? aei/??iy eiiiai?y aia?eeainueei? ei?ii?aoe??, ui
nieaoeea AAO o ?a?ii?, ia iaea?aeo? iiaeaoeiaiai e?aaeeoo a NOA. Naiai
/ano iiaea?eia iiiaeaoeoaaiiy AAOii, ? iiaeaoeii ia i?eaooie o?e?ae?a
aia?eeainueeeo eiiiai?e o cao?aeii?a?iiaenueeeo e?a?iao aoee aeey
aia?eeainueeiai a?ciano na?eiciith i?iaeaiith.

?ioee i?eeeaae. ?iicaii? eiiiai??, ui noai?ththoue, neaae?ii, ia
oa?eoi??? O?aioe?? aeiaaaeai? aa?oino?, oiaoi ia caeiathoueny
ae?yeuei?noth, iiiaeaoeiaaiith AAO, oi?iaeueii iicaaaeai? i?aaa
i?aoaiaeoaaoe ia noyaoaaiiy o?aioeocueeei o?neii noi AAO, niea/aieo ieie
ca iaea?aeai? o O?aioe?? iineoae ( i?aiaea aenoaai/ieo iaa?eueeii?a,
?aeeaia, eii?n?ei? aeiaai?iaee iina?aaeieeai ). I?ioa caa?ica
iiaea?eiiai iiiaeaoeoaaiiy a oae?e neooaoe?? onoaa?oueny, ai ca
?nioth/eie i?aeaea?aeaaieie aeiiiaeaiinoyie o?aioeocueeee o?yae
aeicaiey? oei ?iicaiiei o??iai, eio?? ?aae?cothoue i?iaeoeoe?th ia
o?aioeocueeiio aioo??oiueiio ?eieo, oi/ ? ia ae?iaeythoue ?? a nai?e
O?aioe??, ei?enooaaoeny iiaeaoeiaei e?aaeeoii uiaei AAO.

I?aenoiiaoth/e aeeeaaeaia, aa?oi i?aee?aneeoe, ui a?eueiee ?oo o
i?aeia?iaeiiio aeiiii?/iiio i?inoi?? ethaeae, oiaa??a ? eai?oae?a
iaiaei?iii ia?aaeaa/a? ?ic’yniaiiy i?iaeaie iiaea?eiiai iiiaeaoeoaaiiy.
O?iainiaa i?aeoeea aeaaii ae?iaeea oeea?e?ciaaio oi?io ae??oaiiy
eiioe?eo?a, ui aeieeathoue ia oeueiio a?oio?, -i?aeaea?aeaai? iiaeaoeia?
eiiaaioe??. ?oiy e?euee?noue aei??th?oueny nioiyie, e aiie a?ae?a?athoue
naith ?ieue ia o?eueee o ca?eueiaii? i?aeia?iaeiiai a?ciano a?ae
e?aoiiai oyaa?y iiaeaoe?a oa onoiaii? i?aeaea?aeaaii? aeene?ei?iaoe?? a
iiiaeaoeoaaii?. Caaaeyee iiaeaoeiaei oaiaeai nei?i/o?oueny e?euee?noue
aeaeea?aoe?e oa ?ioeo iiaeaoeiaeo aeieoiaio?a, a ciaioaiiy
ath?ie?aoe/ieo ia?aiii oaea iaaaeyea ia?aaaaa aeey a?ciano.

Na?aae o?ie?a, ye? aeaea anana?oiy ?noi??y o?iain?a, nueiaiaei? iniaeeai
aena?/o?oueny aii??e/ia i?aaeei: aeiaeia e?a?ia ia iiaea caeeoaoenue
?cieueiaaiei naiiaeinoaoi?i ino?iaii. A?aoo?-?aoo onoiaiiy iiaea?eiiai
iiiaeaoeoaaiiy ianeoaiao? ia i?aeia?iaei?e a?ai? o?aaeeoe?eio iaoo
aoaeue-yei? iaoe?iiaeueii? o?iainiai? iie?oeee — ni?eyiiy aeiiii?/iiio
?icaeoeo oeyoii o?neaeueiiai caioi/aiiy eai?oaeioai?aiiy oa
?iaanooaaiiy, aeiaeaoeiaiai noeioethaaiiy o?oaeiaeo coneeue ? c?inoaiiy
ae?iaieoeoaa.

Ia aioe? AAO ?aiooaoe?y oi?eaeueiiai o?neaeueiiai ?ino?oiaioo
iioeiaeueiiai ?iciiae?eo ?ano?n?a. Noni?eueii iaiao?aei?
ia?a?iciiae?eue/? i?e?i — oa iae?iaeiiii?/i? aoaeoe oeueiai iiaeaoeo
aeyaeeeny e iaea?eueo noni?eueii i?eeiyoieie. Inue /iio iiaeaoie ia
aeiaeaio aa?o?noue i?eaa?oa? oaaao e?a?i, ui i?aaiooue i?aeaeueoe oaiie
aeiiii?/iiai c?inoaiiy, AAO ?icaeyaea?oueny ye iioeiaeueiee can?a
iiaea?i?caoe?? iiaeaoeiaeo nenoai iaa?oue aeniei?icaeiooeo e?a?i,
iai?eeeaae NOA. I?ae aa?aeith I?aeia?iaeiiai aaethoiiai oiiaeo
?ic?iaeaiee oeiiaee noeaia??e ia?aoiaeo iaoe?iiaeueieo o?neaeueieo
nenoai aei AAO i?ioyaii 18 i?nyoe?a. ?acii ?c oei ia anthaee nai ii nia?
AAO caeaoiee i?eianoe oni?o. *a?ac naith aaei?i?no?aoeaio neeaaei?noue
iiaeaoie ia aeiaeaio aa?o?noue iaeiaoaeoeaiee o e?a?iao, ye? ia aeinyaee
ua ??aiy aii?yaeeiaaii? ?eieiai? aeiiii?ee, aeniei? oa na?aeiii?
o?neaeueii? aeenoeeie?ie, oeea?e?ciaaii? a?iiaaeyinueei? iiaaae?iee.

Noaia aeeo/aiiy iiaeaoeo ia aeiaaaeaio aa?o?noue

o Aaeeeia?eoai??, o.no.

1. I?iieneiaee i?aei?e?iaoeue eoiea ne?iaeio ca aaceniith oe?iith 1000,
ia yeo eiai iinoa/aeueiee ia?aooaaa iiaeaoie ca noaaeith 15% — 150.
I?iieneiaaoeue caieaoea ca ne?iaeio 1150.

2. I?iieneiaaoeue i?iaeaa oiaa?e, ae?iaeai? c eoieaii? ne?iaeie,
iioiaiio oi?a?aoeaa? ca aaceniith oe?iith 2000 c aeiaeaiiyi 15% iiaeaoeo
– 300. Iioiaee oi?aiaaoeue caieaoea 2300.

3. I?iieneiaaoeue ieaoeoue Oi?aae?iith ieo ? aeoeec?a ca nai?ie
?aooieaie-oaeoo?aie 300 i?ion iiaeaoie, aeiea/aiee i?e eoi?ae? – 150.
*enoa (iaooi) noia iiaeaoeo ia aeiaeaio aa?o?noue – 150.

4. Iioiaee oi?aiaaoeue i?iaeaa oiaa?e ?icae??aiiio oi?aiaoeaa? – 2500 c
aeiaeaaaiiyi 15% iiaeaoeo – 375. ?icae??aiee oi?aiaaoeue caieaoea ca
oiaa?e – 2875.

5. Iioiaee oi?aiaaoeue ieaoeoue Oi?aae?iith ieo ? aeoeec?a iiaeaoie ia
aeiaeaio aa?o?noue – 375, i?ion iiaeaoie, i?e eoi?ae? aeiea/aiee – 300.
*enoa ( iaooi) noia iiaeaoeo ia aeiaeaio aa?o?noue – 75.

6. ?icae??aiee oi?aiaaoeue i?iaeaa oiaa?e niiaeeaa/ai ca oe?iith – 2800
iethn 15% -420. Niiaeeaa/? caieaoeee ca oiaa?e – 3220.

7. ?icae??aiee oi?aiaaoeue ieaoeoue Oi?aae?iith ieo ? aeoeec?a iiaeaoie
ia noio nai?o i?iaeaae (15%) – 420, i?ion iiaeaoie, i?e eoi?ae?
aeiea/aiee – 375. *enoa (iaooi) noia iiaeaoeo ia aeiaeaio aa?o?noue –
45.

8. Caaaeueia noia iiaeaoeo, iaea?aeaia Oi?aae?iiyi ieo ? aeoeec?a – 270.
Noia iiaeaoeo yaey? niaith 15% aeiaeaii? aa?oino? aei ne?iaeie
(2800-1000=180015%).

Aeniiaie

I?aai?caoe?eia iniiaa iiaeaoeiai? nenoaie aoaeue-yei? aea?aeaae, oiaoi
i?aaeeueia ia/eneaiiy iiaeaoe?a, nai?/ania ?o nieaoa, iaiiaeeea?noue
ooeeaiiy a?ae iiiaeaoeoaaiiy, caaacia/o?oueny aeia?a i?iaeoiaiith
caeiiiaeaa/ith aacith. Ca?aene — iaaaeueia iaiao?aei?noue o iiaeaoeia?e
?aoi?i?, yea a aeeth/aea a naaa ia o?eueee ci?io caeiiiaeaanoaa a e
iiaea?i?caoe?th naii? iiaeaoeiai? neoaeae, i?eaaaeaiiy ?? o
a?aeiia?aei?noue c oaea cae?eniaieie ?eieiaeie iiaiaaaaeaiiyie, yea
iaa?oue a iayaiiio iaaeineiiaeiio i?aaiaiio iie? iiaea a ia
aeinoaoiueiio ??ai? caaacia/oaaoe aeioiaee a athaeaeao. Iniiaieie
a?aei?aaieie aeaiaioaie oe??? ?aoi?ie iiaeii? aooe:

iaoeiai-iaa?oioiaaia aea?aeaaia iie?oeea aeioiae?a, caeiiiaeaa/a
cae??ieaiiy yei? ia? aooe a?aeia?aaeaia a Iiaeaoeiaiio eiaeaen?;

• nenoaia iiiaeaoeoaaiiy iiaeiia aooe neeaaeiaith /anoeiith aea?aeaaiiai
iaoai?cio ?aaoethaaiiy ?icaeoeo ie?aieo aaeocae aeiiii?ee. Iio??aia
iineeaiiy iiaeaoeiaeo iaoiae?a ?aaoethaaiiy oaii?a ? i?iiiceoe?e
?icaeoeo aeiiii?ee. Aea?aeaaa iiaeiia iaoe iiaeeea?noue aieeaaoe ia an?
o?e neeaaeia? /anoeie i?ioeano ae?iaieoeoaa — iieaoa i?aoe?, ae?iaie/?
iniiai? e iai?ioi? oiiaee, ??aaiue i?eaooeiaino?;

· nenoaia iiiaeaoeoaaiiy iiaeiia iaoe ?iaanoeoe?eio ? nioe?aeueio
ni?yiiaai?noue;

· ci?ie a nenoai? iiiaeaoeoaaiiy iathoue cae?enithaaoenue iaeii/anii c
?aoi?ioaaiiyi nenoaie iieaoe i?aoe?, iain?eiiai caaacia/aiiy,
oaeineiiaeaiiyi nioe?aeueii? noa?e;

· iniiao iiaeaoeiai? nenoaie iathoue noaiiae i?yi? iiaeaoee, oiaoi
iiaeaoee aea ia’?eoii iiiaeaoeoaaiiy ? aeio?ae o?ce/ii? iniae, i?eaooie
th?eaee/ii? iniae, caiey, iaeii ? eai?oae;

· iai?yi? iiaeaoee iiaeii? aeei?enoiaoaaoeny o?eueee o o??i? aeoeec?a
aeey iaiaaeaiiy niiaeeaaiiy ie?aieo aeae?a oiaa??a, iiaeeeainoae
ae?iaieea-iiiiiie?noa a iaea?aeai? iaiaa?oioiaaii aenieeo aeioiae?a, a
oaeiae aeey iiiaeaoeoaaiiy i?aaeiao?a ?iceio?, caoenoo aeaniiai
ae?iaieea;

· canoinoaaiiy i?e iiiaeaoeoaaii? iaa?oioiaaii? aeeoa?aioe?aoe?? noaaie
iiaeaoe?a caeaaeii a?ae aeaeo ae?yeueiino? e ?ici??o iaea?aeoaaiiai
aeioiaeo;

· oiiae iiiaeaoeoaaiiy iathoue aooe i?ino? e c?icoi?e? ieaoieeia?,
iiaeaoie ia? noyaoaaoeny o c?o/iee aeey ieaoieea /an ? i?eeiyoiei
iaoiaeii;

· /?oea ?iciaaeoaaiiy iiaeaoe?a, ui ca?aoiaothoueny aei i?noeaaeo
athaeaeao?a ? aea?aeaaiiai athaeaeaoo, ?icoe?aiiy i?aa o noa??
iiiaeaoeoaaiiy i?aai?a i?noeaaiai naiia?yaeoaaiiy;

· Ie aeia?a ?icoi??ii, ui i?e anueiio aaaeaii? ca ??e /e aeaa ie ia
ciiaeaii noai?eoe ?aeaaeueio iiaeaoeiao nenoaio. Aea iei? o?aaa aeoiaoe
? i?i o?iainiao nenoaio. Ai iiaeaoeiaa nenoaia o a?ae?ea? a?ae aeiiii?ee
?nioaaoe ia iiaea. C aeaeoaeoaaiiyi aeiiii?ee aoaea oaeineiiaethaaoenue
? iiaeaoeiaa nenoaia. Aea i?e oeueiio iiaeaoee iiaeii? ia no?eioaaoe
?icaeoie aeiiii?ee, a iaaiaee — noeioethaaoe eiai.

· A on? /ane iiaeaoeia? i?aaie ye i?aaie o?neaeuei? aoee, ? ? aoaeooue
iaeiei c iaea?eueo iiioey?ieo aea?aeaaieo ?inoeooo?a a e?a?i?. Aea
iiaeaoee – oea ieaoa ca oeea?e?caoe?th, ? ni?aaeyoenue aiie iiaeii?
oeea?e?ciaaii. Niiae?aa?iiny, ui a iaaeaeaeiio iaeaooiueiio Oe?a?ia
aeeaea ia oaeee ??aaiue.

Ia?ae?e aeei?enoaii? e?oa?aoo?e oa ii?iaoeaieo aeo?a

1. Caeii Oe?a?ie «I?i iiaeaoie ia aeiaeaio aa?o?noue» a?ae 03.04.97?. ?
550/97-A?.

2. Caeii Oe?a?ie “I?i aianaiiy ci?i aei Caeiio Oe?a?ie “I?i iiaeaoie ia
aeiaeaio aa?o?noue”.

3. Iaeac AeIA oa AOAeE Oe?a?ie ? 209/72 a?ae 02.07.97?. «I?i
caoaa?aeaeaiiy Ii?yaeeo a?aeoeiaeoaaiiy iiaeaoeo ia aeiaeaio aa?o?noue»,
ca?a?no?iaaiee a I?i?noa?noa? thnoeoe?? 18.07.97 ?.

4. Iinoaiiaa Eaa?iaoo I?i?no??a Oe?a?ie ?1104 a?ae 11.10.97?. «I?i
caoaa?aeaeaiiy Ii?yaeeo aeioneo, ia?ao oa iiaaoaiiy aaenae?a , ye?
aeaeathoueny ia noio iiaeaoeo ia aeiaeaio aa?o?noue i?e aaacaii?
(ia?aneeaii?) oiaa??a ia ieoio oa?eoi??th Oe?a?ie».

5. Iaeac Aea?aeaaii? iiaeaoeiai? aaei?i?no?aoe?? Oe?a?ie a?ae 18.11.97?.
?418 “I?i caoaa?aeaeaiiy Ii?yaeeo i?iaaaeaiiy iaeii?aciaiai ia?a?aooieo
noi iiaeaoeiaiai e?aaeeoo ? iiaeaoeiaeo ciaia’ycaiue ii iiaeaoeo ia
aeiaeaio aa?o?noue oa Oi?i i?iaaaeaiiy iaeii?aciaiai ia?a?aooieo”

6. ?ino?oeoe?y c aooaaeoa?nueeiai iae?eo iiaeaoeo ia aeiaeaio aa?o?noue
caoaa?aeaeaia iaeacii I?i?noa?noaa o?iain?a Oe?a?ie a?ae 01.07.97?. ?
141 ca?a?no?iaaia I?ithnoii Oe?a?ie 04.08.97 ?284/2088

7. AEo?iae «Iiaeaoee ? aooaaeoa?nueeee iae?e» ? 33,40 1997 ?.

8. AEo?iae » Aaeain» ?38,1997 ?.

9. AEo?iae “A?niee iiaeaoeiai? neoaeae” ?7-12,1997, “1-5,1998?.

10. AEo?iae » Aooaaeoa?nueeee iae?e ? aoaeeo» ?10,1997??e

11. A.I. Nooi?i?ia , A.I-Oaaeinia, A.E. Aiae?ooei “Aea?aeaaa iiaeaoee
a?cian”, Ee?a, “Eea?aeue”, 1992?.

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