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Аудит финансовых вложений

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aaaaeaiea

A i?aaiecaoeeyo inouanoaeytho ioaea/aiea n?aaenoa a aeaea oeiainiauo
aeiaeaiee ia ?acee/iua oeaee ca n/ao nianoaaiiuo enoi/ieeia
oeiaine?iaaiey. Oeaeue inouanoaeaiey oeiainiauo aeiaeaiee — iieo/aiea
aeiiieieoaeueiiai aeioiaea a aeaea i?ioeaioia, aeeaeaeaiaeia e ae?oaeo
aeioiaeia.

I?iaiaey aoaeeoi?neoth i?iaa?eo, aoaeeoi? a ia?aoth i/a?aaeue aeieaeai
onoaiiaeoue i?aaeeueiinoue eeanneoeeaoeee oeiainiauo aeiaeaiee a aeaiiie
i?aaiecaoeee. Io yoiai a eaeie-oi ia?a caaenyo i?aaeeueiinoue
i?aaiecaoeee o/aoa yoeo aeiaeaiee e aeinoiaa?iinoue aooaaeoa?neie
io/aoiinoe. Oae, a caaeneiinoe io eo oeaeaaiai iacia/aiey oeiainiaua
aeiaeaiey iiae?acaeaeythony ia:

– iae e aeoeee;

– aeieaiaua oeaiiua aoiaae (iaeeaaoeee, oeiainiaua aaenaey e ae?.);

– i?aaeinoaaeaiiua caeiu (e?aoein?i/iua, aeieain?i/iua);

– aeeaaeu ii aeiaiai?o i?inoiai oiaa?euanoaa.

E?aoein?i/iua oeiainiaua aeiaeaiey — n?ieii aei 1 aiaea — aeey
i?aaiecaoeee eo o/aoa iiae?acaeaeythony ia: iaeeaaoeee e ae?oaea oeaiiua
aoiaae; i?aaeinoaaeaiiua caeiu. Aeieain?i/iua oeiainiaua aeiaeaiey —
n?ieii aieaa /ai ia 1 aiae — aeey i?aaiecaoeee eo o/aoa
iiae?acaeaeythony ia: iae (aeieaaua aciinu) e aeoeee; iaeeaaoeee;
i?aaeinoaaeaiiua caeiu.

Iia?aoeee oeiainiai-eiaanoeoeeiiiiai oeeeea iau/ii iaiiiai/eneaiiu, ii
i/aiue aaaeiu a noieiinoiii au?aaeaiee. Aoaeeoi?u, eae i?aaeei, ia
ioeaieaatho ioaeaeueii nenoaiu aioo?eoicyenoaaiiiai eiio?iey, eae yoi
aeaeaaony aeey iia?aoeee ii iieo/aieth aeaiaaeiuo n?aaenoa e
i?eia?aoaieth iaoa?eaeueiuo oeaiiinoae. Eaaeaeay iia?aoeey oeiainiauo
aeiaeaiee aeieaeia enneaaeiaaoueny e ioeaieaaoueny a ioaeaeueiinoe.

Aoaeeo o/aoa oeiainiauo aeiaeaiee

A i?aaiecaoeeyo inouanoaeytho ioaea/aiea n?aaenoa a aeaea oeiainiauo
aeiaeaiee ia ?acee/iua oeaee ca n/ao nianoaaiiuo enoi/ieeia
oeiaine?iaaiey. Oeaeue inouanoaeaiey oeiainiauo aeiaeaiee — iieo/aiea
aeiiieieoaeueiiai aeioiaea a aeaea i?ioeaioia, aeeaeaeaiaeia e ae?oaeo
aeioiaeia.

I?iaiaey aoaeeoi?neoth i?iaa?eo, aoaeeoi? a ia?aoth i/a?aaeue aeieaeai
onoaiiaeoue i?aaeeueiinoue eeanneoeeaoeee oeiainiauo aeiaeaiee a aeaiiie
i?aaiecaoeee. Io yoiai a eaeie-oi ia?a caaenyo i?aaeeueiinoue
i?aaiecaoeee o/aoa yoeo aeiaeaiee e aeinoiaa?iinoue aooaaeoa?neie
io/aoiinoe. Oae, a caaeneiinoe io eo oeaeaaiai iacia/aiey oeiainiaua
aeiaeaiey iiae?acaeaeythony ia:

– iae e aeoeee;

– aeieaiaua oeaiiua aoiaae (iaeeaaoeee, oeiainiaua aaenaey e ae?.);

– i?aaeinoaaeaiiua caeiu (e?aoein?i/iua, aeieain?i/iua);

– aeeaaeu ii aeiaiai?o i?inoiai oiaa?euanoaa.

E?aoein?i/iua oeiainiaua aeiaeaiey — n?ieii aei 1 aiaea — aeey
i?aaiecaoeee eo o/aoa iiae?acaeaeythony ia: iaeeaaoeee e ae?oaea oeaiiua
aoiaae; i?aaeinoaaeaiiua caeiu. Aeieain?i/iua oeiainiaua aeiaeaiey —
n?ieii aieaa /ai ia 1 aiae — aeey i?aaiecaoeee eo o/aoa
iiae?acaeaeythony ia: iae (aeieaaua aciinu) e aeoeee; iaeeaaoeee;
i?aaeinoaaeaiiua caeiu.

Iia?aoeee oeiainiai-eiaanoeoeeiiiiai oeeeea iau/ii iaiiiai/eneaiiu, ii
i/aiue aaaeiu a noieiinoiii au?aaeaiee. Aoaeeoi?u, eae i?aaeei, ia
ioeaieaatho ioaeaeueii nenoaiu aioo?eoicyenoaaiiiai eiio?iey, eae yoi
aeaeaaony aeey iia?aoeee ii iieo/aieth aeaiaaeiuo n?aaenoa e
i?eia?aoaieth iaoa?eaeueiuo oeaiiinoae. Eaaeaeay iia?aoeey oeiainiauo
aeiaeaiee aeieaeia enneaaeiaaoueny e ioeaieaaoueny a ioaeaeueiinoe.

Aoaeeoi?neay i?iaa?ea i?aaiecaoeee oeiainiauo aeiaeaiee aeieaeia
i?iaiaeeoueny n oi/ee c?aiey iyoe iai?aaeaiee aoaeeoa: nouanoaiaaiey eee
aicieeiiaaiey, iieiiou, ioeaiee, i?aa e iaycaoaeuenoa, i?aaenoaaeaiey e
?ane?uoey. Yoe iyoue e?oiiuo iai?aaeaiee io?aaeatho acaeyaeu
?oeiaiaenoaa yeiiiie/aneiai noauaeoa aiieiuaiiua a aai oeiainiaie
iieeoeea. Enoiaey ec yoiai aoaeeoi?u iaia/atho aii?inu, eioi?ua aeieaeiu
auoue enneaaeiaaiu ananoi?iiia, eiiiaoaioii e aeieacaoaeueii.

Nouanoaiaaiea, iieiioa e i?aaa. Aoaeeoi?neay ?aaioa ii yoei o?ai
iai?aaeaieyi aeieaeia ia/eiaoueny n onoiiai ii?ina. Aoaeeoi?ai
iaiaoiaeeii ciaoue, eaeea eciaiaiey i?iecioee a oa/aiea aiaea e aaea
o?aiyony eiaanoeoeeiiiua oeaiiua aoiaae. Anee iie o?aiyony o eeeaioa, oi
iaiaoiaeeii eo i?iniio?aoue e iiaen/eoaoue. Anee oeaiiua aoiaae o?aiyony
o aeiaa?aiiiai eeoea, oi iiaeii iieo/eoue io iaai iiaeoaa?aeaeaiea.
Iaiaoiaeeiie i?ioeaaeo?ie yaeyaony oaeaea eiio?ieueiue iiaen/ao.
Eiaanoeoeeiiiia eiouanoai iiaeao i?iaa?youeny oi/ii oae aea, eae e
ae?oaea iaoa?eaeueiua n?aaenoaa. I?aai ia oeiainiaua eiaanoeoeee
aoaeeoi? iiaeao i?iaa?eoue ii niioaaonoaothuei aeiaiai?ai, oeaiiui
aoiaaai e ae?oaei aeieoiaioai.

Ioeaiea. Cao?aou ia i?iaaaeaiea eiaanoeoeee aeieaeiu auoue
aeieoiaioaeueii iiaeoaa?aeaeaiu e io?aaeaiu a aiaeeoe/aneii o/aoa.
Aoaeeoi? aeieaeai i?iaa?eoue, eaeie eniieuecoaony iaoiae ioeaiee
noieiinoe eiaanoeoeee e niioaaonoaoao ee yoio iaoiae aa?eaioo,
aua?aiiiio o/aoiie iieeoeeie i?aaiecaoeee. Noieiinoue ioaeaeueiuo
oeiainiauo aeiaeaiee (iaaa) iiaeao auoue iiaeoaa?aeaeaia iaeeaaeiuie e
ae?oaeie aeieoiaioaie, oeacuaathueie ia i?aai nianoaaiiinoe.

I?aaenoaaeaiea e ?ane?uoea. Iaiaoiaeeii i?iaanoe ii?in, naycaiiue n
nouiinoueth eiaanoeoeee e eo i?e/eiaie. Neaaeoao ia?aoeoue aieiaiea ia
i?aaeeueiinoue io?aaeaiey oeiainiauo aeiaeaiee a o/aoa.

Oeiainiaua aeiaeaiey io?aaeathony a aooaaeoa?neii o/aoa a noiia
oaeoe/aneeo cao?ao.

Ii ainoaea?noaaiiui oeaiiui aoiaaai ?ac?aoaaony ?acieoeo iaaeaeo noiiie
oaeoe/aneeo cao?ao ia eo i?eia?aoaiea e iiieiaeueiie noieiinoueth a
oa/aiea n?iea eo ia?auaiey ?aaiiia?ii (aaeaiany/ii) ioiineoue ia
oeiainiaua ?acoeueoaou i?aaiecaoeee.

I?e aeieoiaioa?iie oi?ia oeaiiuo aoiaa eo aeaaeaeaoe onoaiaaeeaaaony ia
iniiaaiee i?aaeuyaeaiey ioi?ieaiiiai iaaeeaaeauei ia?acii na?oeoeeaoa
oeaiiie aoiaae eee, a neo/aa aeaiiie?iaaiey oaeiaiai, ia iniiaaiee
caiene ii n/aoo aeaii. E iineaaeiei oeaiiui aoiaaai, a /anoiinoe,
ioiinyony AEI e IOC. Niaeanii iinoaiiaeaieth I?aaeoaeuenoaa ?O io 8
oaa?aey 1993 a. ? 107 i?aai nianoaaiiinoe ia AEI aicieeaao n iiiaioa
?aaeno?aoeee eo aeaaeaeueoea a eieaao OeA ?O eee aai oiieiiii/aiiuo
aeeea?ia. Aiaeiae/iay ii?ia a ioiioaiee IOC niaea?aeeony a iinoaiiaeaiee
I?aaeoaeuenoaa ?O io 15 iay 1995 a. ? 458.

Niioaaonoaaiii, i?aaa ia aeoeee e iaeeaaoeee, auiouaiiua a
aeieoiaioa?iie oi?ia, ia?aoiaeyo e i?eia?aoaoaeth n iiiaioa iieo/aiey
na?oeoeeaoia aeoeee. Anee i?eia?aoaaiua aeoeee eee iaeeaaoeee
aeaiiie?iaaiu a aeaiiceoa?ee, oi i?aaa ia?aoiaeyo n iiiaioa i?iaaaeaiey
caiene ii n/aoo aeaii. Aeieoiaioaie, iiaeoaa?aeaeathueie ia?aoiae i?aaa,
aoaeoo, niioaaonoaaiii, eee naie na?oeoeeaou aeoeee, eee auienea ii
n/aoo aeaii.

I?e aacaeieoiaioa?iie oi?ia oeaiiuo aoiaa eo aeaaeaeueoeu
onoaiaaeeaathony ia iniiaaiee caiene a nenoaia aaaeaiey ?aano?a
aeaaeaeueoeaa oeaiiuo aoiaa eee, a neo/aa aeaiiie?iaaiey oeaiiuo aoiaa,
ia iniiaaiee caiene ii n/aoo aeaii. Aeieoiaioaie, iiaeoaa?aeaeathueie
ia?aoiae i?aaa nianoaaiiinoe ia oaeea oeaiiua aoiaae, aoaeoo yaeyoueny
eee auienea, eee ?aano? aeoeeiia?ia, eee auienea ii n/aoo aeaii.

Iinea iieo/aiey aeieoiaioia, iiaeoaa?aeaeathueo ia?aoiae i?aaa
nianoaaiiinoe ia i?eia?aoaiiua oeaiiua aoiaae, ia noiio cao?ao ii eo
i?eia?aoaieth aeaeaaony neaaeothuay i?iaiaeea: aeaaao n/aoa 58
«Oeiainiaua aeiaeaiey» e e?aaeeo n/aoia ii o/aoo aeaiaaeiuo n?aaenoa eee
?an/aoia.

A i?aaiecaoeee a iaycaoaeueiii ii?yaeea aeieaeiu aanoe eieao o/aoa
oeaiiuo aoiaa.

Aoaeeoi? aeieaeai i?iaa?eoue oaeaea i?aaeeueiinoue nicaeaiey e o/aoa
ioeaii/iiai ?aca?aa ia n/aoa 59 «?aca?au iiae iaanoeaiaiea aeiaeaiee a
oeaiiua aoiaae». Aaee/eia ?aca?aa ii?aaeaeyaony ioaeaeueii ii eaaeaeiio
aeaeo oeaiiuo aoiaa, eioe?othueony ia ae?aea eee ia niaoeeaeueiuo
aoeoeeiiao, eioe?iaee eioi?uo ?aaoey?ii ioaeeeothony.

Iaiaoiaeeii, e?iia oiai, i?iaa?eoue i?aaeeueiinoue e naiaa?aiaiiinoue
o/aoa ia n/aoa 81 «Nianoaaiiua aeoeee (aeiee)» aueoieaiiuo i?aaiecaoeeae
nianoaaiiuo aeoeee o aeoeeiia?ia, a oaeaea i?aaeeueiinoue io?aaeaiey a
o/aoa eo aiioee?iaaiey eee iiaoi?iiai ?aciauaiey ia aoi?e/iii ?uiea.

Iia?aoeee, naycaiiua n iieaoie i?eia?aoaiiuo aeoeee iooai ia?aaea/e
eiouanoaa, io?aaeathony a o/aoa eiaanoi?a n eniieueciaaieai n/aoa 91
«I?i/ea aeioiaeu e ?anoiaeu». Iieoiiay noieiinoue i?eia?aoaiiuo aeoeee
ioiineony n e?aaeeoa n/aoa 91 a ei??aniiiaeaioeee ni n/aoii 58.
Aaeainiaay noieiinoue eiouanoaa, ia?aaeaaaaiiai a iieaoo aeoeee,
nienuaaaony ia aeaaao n/aoa 91 n e?aaeeoa niioaaonoaothueo n/aoia.

Aiaeiae/iay iaoiaeeea eniieuecoaony i?e o/aoa aeeaaeia a onoaaiue
eaieoae ae?oaeo i?aaiecaoeee. Caeanue iaiaoiaeeii i?iaa?eoue oaeaea
i?aaeeueiinoue io?aaeaiey a o/aoa ?acieoeu iaaeaeo aeiaiai?iie e
aaeainiaie noieiinoueth eiouanoaa, ia?aaeaiiiai a n/ao aeeaaea a
onoaaiue eaieoae ae?oaie i?aaiecaoeee, a oaeaea a niaianoioth
aeayoaeueiinoue aac ia?aciaaiey th?eaee/aneiai eeoea. I?e yoii ?acieoea
aeieaeia auoue nienaia ni n/aoa 91 «I?i/ea aeioiaeu e ?anoiaeu» ia n/ao
99 «I?eauee e oauoee».

Iniaia aieiaiea neaaeoao oaeaeeoue i?iaa?ea i?aaeinoaaeaiey
i?aaiecaoeeae caeiia ae?oaei th?eaee/aneei eeoeai. Yoe caeiu aeieaeiu
auoue i?aaeinoaaeaiu oieueei ca n/ao nianoaaiiuo enoi/ieeia
oeiaine?iaaiey. Caeiiiinoue i?aaeinoaaeaiiuo caeiia eco/aaony iooai
i?iaa?ee i?aaeeueiinoe ninoaaeaiey aeiaiai?ia ?an/aoii-ieaoaaeiuo
aeieoiaioia.

A i?ioeanna aoaeeoa i?iaa?ythony oeiainiaua aeiaeaiey ia n/aoa 58
«Oeiainiaua aeiaeaiey» aac niaoeeaeueiiai iiae?acaeaeaiey ia
aeieain?i/iua e e?aoein?i/iua. Aeaiiue n/ao i?aaeiacia/ai aeey iaiauaiey
eioi?iaoeee i iaee/ee e aeaeaeaiee eiaanoeoeee i?aaiecaoeee a oeaiiua
ainoaea?noaaiiua aoiaae, aeoeee, iaeeaaoeee, aeaiiceoiua e
naa?aaaoaeueiua na?oeoeeaou e eiua oeaiiua aoiaae ae?oaeo i?aaiecaoeee,
onoaaiua (neeaaei/iua) eaieoaeu ae?oaeo i?aaiecaoeee, a oaeaea
i?aaeinoaaeaiiua ae?oaei i?aaiecaoeeyi caeiu. Aoaeeoi?o neaaeoao
o/eouaaoue, /oi eeanneoeeaoeey oeiainiauo aeiaeaiee ia aeieain?i/iua e
e?aoein?i/iua i?iaiaeeony eeoue a aooaaeoa?neie io/aoiinoe. Aianoa n oai
iino?iaiea aiaeeoe/aneiai o/aoa ii n/aoo 58 aeieaeii iaania/eoue
aiciiaeiinoue inouanoaeoue aeaiioth eeanneoeeaoeeth. E e?aoein?i/iui
eiaanoeoeeyi ioiinyony aeiaeaiey a eaaei?aaeecoaiua oeaiiua aoiaae.
Iieoiea eo i?iecaiaeeony a eioa?anao auaiaeiiai iiiauaiey a?aiaiii
naiaiaeiuo aeaiaaeiuo n?aaenoa.

Aeieain?i/iinou oeiainiauo, aeiaeaiee icia/aao, /oi oeaiiua aoiaae
i?eia?aoaiu ia oieueei n oeaeueth o?aiaiey a?aiaiii naiaiaeiuo
aeaiaaeiuo n?aaenoa e iieo/aiey aeiiieieoaeueiiai aeioiaea, ii e n
oeaeueth niaeaenoaey, iiaeaea?aeaiey e i?ei?eoaoiiai ?acaeoey
ii?aaeaeaiiie i?aaei?eieiaoaeueneie aeayoaeueiinoe eeai eiiia?/aneeo
naycae. Aeieain?i/iua oeiainiaua aeiaeaiey i?aaenoaaeytho niaie
iiiauaiea eaieoaea a th?eaee/anee naiinoiyoaeueiua i?aaiecaoeee ia
aeeeoaeueiue n?ie (ieieiaeueii aieaa aiaea).

I?enooiay e aoaeeoo oeiainiauo aeiaeaiee, aoaeeoi?o iaiaoiaeeii
ii?aaeaeeoue iniiaiua enoi/ieee eioi?iaoeee, eioi?uie iiaoo auoue
aeieoiaiou i?eaia-ia?aaea/e oeaiiuo aoiaa; aeieoiaiou i?eaia-ia?aaea/e
aeeaaeia a niaianoioth aeayoaeueiinoue; naeaeaoaeuenoaa ia noiiu
i?iecaaaeaiiuo aeeaaeia a ae?oaea i?aaei?eyoey; auienee aaiea; aeiaiai?a
eoiee i?iaeaaee oeaiiuo aoiaa; aeiaiai?a caeiaa oeaiiuo aoiaa;
naa?aaaoaeueiua na?oeoeeaou; aeiaiai?a ia aeaiiceoiue aeeaae;
eiaaioa?ecaoeeiiiua iiene oeaiiuo aoiaa e aeaieia no?iaie io/aoiinoe e
ae?.

A i?ioeanna o/aoa oeiainiauo aeiaeaiee aiciiaeiu ?acee/iua ioeaee e
oiouaiey: ionoonoaea aeieoiaioia, iiaeoaa?aeaeathueo oaeoe/aneea
oeiainiaua aeiaeaiey; ioi?ieaiea aeieoiaioia n ia?ooaieyie onoaiiaeaiiuo
o?aaiaaiee; iaei??aeoiay ei??aniiiaeaioeey n/aoia i?e io?aaeaiee
oeiainiauo aeiaeaiee a o/aoa; ianiaethaeaiea oiaeaeanoaaiiinoe aeaiiuo
?aaeno?ia aooaaeoa?neiai o/aoa e iieacaoaeae io/aoiinoe; iai?aaeeueiia
en/eneaiea iaeiaa ia aeioiaeu oece/aneeo eeoe e i?eaueue ii iia?aoeeyi n
oeaiiuie aoiaaaie; iaaa?iay ioeaiea i?eia?aoaiiuo e auauaoeo oeaiiuo
aoiaa; ianaiaa?aiaiiia i?iaaaeaiea eiaaioa?ecaoeee oeiainiauo aeiaeaiee
eee iaaa?iia io?aaeaiea eo ?acoeueoaoia; iai?aaeeueiia io?aaeaiea
aueoieaiiuo o aeoeeiia?ia nianoaaiiuo aeoeee e ae?.

A nayce n yoei aoaeeoi?o iaiaoiaeeii i?iaa?youe neaaeothuea aii?inu:
oiaeaeanoaaiiinoue iieacaoaeae aooaaeoa?neie io/aoiinoe e ?aaeno?ia
aooaaeoa?neiai o/aoa (aeo?iae-i?aea? ? 8, Aeaaiay eieaa); i?aaeeueiinoue
ioi?ieaiey ia?ae/iuo aeieoiaioia, iiaeoaa?aeaeathueo i?aai nianoaaiiinoe
ia oeiainiaua aeiaeaiey, e eo io?aaeaiea a aiaeeoe/aneii o/aoa;
i?aaeeueiinoue ?aca?aie/aiey a o/aoa oeiainiauo aeiaeaiee ii
niioaaonoaothuei i?eciaeai eo eeanneoeeaoeee; iaee/ea aeiaiai?ia i
iaoa?eaeueiie ioaaonoaaiiinoe n eeoeaie ioaaonoaaiiuie ca nio?aiiinoue
oeaiiuo aoiaa e eiea o/aoa oeaiiuo aoiaa; oi/iinoue ii?aaeaeaiey
iieoiiie noieiinoe oeaiiuo aoiaa e aeiaaaeaiey o/aoiie noieiinoe aoiaa
aei iiieiaeueiie i?e eo auauoee; i?aaeeueiinoue io?aaeaiey eo?niauo
?acieoe ii oeiainiaui aeiaeaieyi, noieiinoue eioi?uo au?aaeaia a
eiino?aiiie aaethoa; iainiiaaiiinoue iia?aoeee ii auauoeth oeaiiuo aoiaa
e nienaieth oeiainiauo ?acoeueoaoia aeey oeaeae aooaaeoa?neiai o/aoa e
iaeiaiiaeiaeaiey; niaethaeaiea iaeiaiaiai caeiiiaeaoaeuenoaa e
i?aaeeueiinoue en/eneaiey iaeiaa ia aeioiaeu oece/aneeo eeoe, ia
i?eaueue (aeioiae) ii oeaiiui ainoaea?noaaiiui aoiaaai e ii iia?aoeeyi n
oeaiiuie aoiaaaie.

I?aaeeueiinoue ii?aaeaeaiey iaeiaiaie aacu ii iia?aoeeyi n oeaiiuie
aoiaaaie e ii?yaeie aaaeaiey iaeiaiaiai o/aoa i?e ?aaeecaoeee oeaiiuo
aoiaa inouanoaeyaony niaeanii no. 280—282, 412 IE ?O. I?e yoii aoaeeoi?o
iaiaoiaeeii o/eouaaoue, /oi aeioiaeii ii iia?aoeeyi n oeaiiuie aoiaaaie
i?eciaaony au?o/ea i?e i?iaeaaea oeaiiuo aoiaa a niioaaonoaee n
oneiaeyie aeiaiai?a ?aaeecaoeee.

Aeioiae (oauoie) io ?aaeecaoeee oeaiiuo aoiaa aeieaeai o/eouaaoueny
ioaeaeueii ii oeaiiui aoiaaai, ia?auathueiny ia i?aaieciaaiiii ?uiea
(aeiiouaiu e ia?auaieth, oioy au iaeiei i?aaiecaoi?ii oi?aiaee;
eioi?iaoeey i oeaia (eioe?iaeao) oeaiiuo aoiaa ioaeeeoaony; ii oeaiiui
aoiaaai ?ann/eouaathony ?uii/iua eioe?iaee) e ia ia?auathueiny ia
i?aaieciaaiiii ?uiea oeaiiuo aoiaa.

?anoiaeu iaeiaiieaoaeueueea, naycaiiua n i?eia?aoaieai e ?aaeecaoeeae
oeaiiuo aoiaa, aeeth/ay eo noieiinoue, ioiinyony e i?yiui ?anoiaeai,
naycaiiui n i?iecaiaenoaii e ?aaeecaoeeae.

Aeaoie i?eciaiey aeioiaea e ?anoiaea ii iia?aoeeyi n oeaiiuie aoiaaaie
n/eoaaony aeaoa ?aaeecaoeee oeacaiiuo oeaiiuo aoiaa. I?e ?aaeecaoeee
oeaiiuo aoiaa ia ?anoiaeu io i?iecaiaenoaa e ?aaeecaoeee nienuaaaony
oeaia i?eia?aoaiey ?aaeeciaaiiuo oeaiiuo aoiaa a ii?yaeea, onoaiiaeaiiii
iaeiaiieaoaeueueeii naiinoiyoaeueii a caaeneiinoe io i?eiyoiai iaoiaea
o/aoa oeaiiuo aoiaa (OEOI, EEOI).

I?iaa?ea iia?aoeee n oeaiiuie aoiaaaie inouanoaeyaony iaeiia?aiaiii n
eco/aieai aooaaeoa?neiai aaeaina (no?iee «Oeiainiaua aeiaeaiey») e
aooaaeoa?neeo i?iaiaeie ii n/aoo 59 «?aca?au iiae iaanoeaiaiea aeiaeaiee
a oeaiiua aoiaae». Aoaeeoi?o iaiaoiaeeii o/eouaaoue, /oi aeoeee
iieacuaathony a aiaeiaii aooaaeoa?neii aaeaina a ioeaiea iaooi, o.a. ca
au/aoii ?aca?aia iiae iaanoeaiaiea aeiaeaiee a oeaiiua aoiaae,
/eneyueany ia aeaiiii n/aoa. A ianneaa aooaaeoa?neiai aaeaina noiia
ia?aciaaiiiai ?aca?aa iiae iaanoeaiaiea aeiaeaiee a oeaiiua aoiaae
ioaeaeueii ia io?aaeaaony. I?e ninoaaeaiee aiaeiaiai aooaaeoa?neiai
aaeaina iieacaoaeue no?iee «Oeiainiaua aeiaeaiey» a /anoe aeoeee
ii?aaeaeyaony ?an/aoiui iooai eae ?aciinoue iaaeaeo naeueaei n/aoa
«Oeiainiaua aeiaeaiey», noan/ao 1 «Iae e aeoeee» e n/aoa 59 «?aca?a iiae
iaanoeaiaiea aeiaeaiee a oeaiiua aoiaae».

Aeaiiue ?aca?a auiieiyao aeaa ooieoeee: n iaeiie noi?iiu, n aai
iiiiuueth oi?ie?oaony aaeainiaay noieiinoue oeiainiauo aeiaeaiee a
oeaiiua aoiaae ia iniiaa eo o/aoiie noieiinoe; n ae?oaie noi?iiu, ii
iaania/eaaao iie?uoea aiciiaeiiai oauoea io iaaaoeaiiai ?acaeoey
neooaoeee n ii?aaeaeaiiuie oeaiiuie aoiaaaie ia oiiaeiaii ?uiea a iiaii
aiaeo. ?aca?a nicaeaaony ii eaaeaeiio aeaeo oeaiiuo aoiaa a
ioaeaeueiinoe ia ?acieoeo iaaeaeo o/aoiie oeaiie e ?uii/iie noieiinoueth
iacaaeneii io nio?aiaiey eee oaaee/aiey noieiinoe anao oeaiiuo aoiaa,
i?eiaaeeaaeaueo i?aaiecaoeee. Noiia ?aca?aa ioiineony ia oeiainiaue
?acoeueoao aeayoaeueiinoe i?aaiecaoeee /a?ac n/ao 91 «I?i/ea aeioiaeu e
?anoiaeu». Aiaeeoe/aneee o/ao ii yoiio n/aoo aaaeaony ii eaaeaeiio
?aca?ao. Caiene ii nicaeaieth ?aca?aia i?iecaiaeyony caeeth/eoaeueiuie
iai?ioaie io/aoiiai aiaea. Ethaay iaeniieueciaaiiay /anoue ?aca?aa
aeieaeia i?eniaaeeiyoueny e oeiainiaiio ?acoeueoaoo io/aoiiai aiaea e
yoei naiui ainnoaiaaeeaaoue noiio i?eauee, ?aiaa iai?aaeaiioth a ?aca?a
iiae iaanoeaiaiea oeiainiauo aeiaeaiee. Aaaeiaeoay caaea/a aoaeeoi?a
onoaiiaeoue, eae niaethaeathony yoe o?aaiaaiey a aooaaeoa?neii o/aoa.

caeeth/aiea

Aeieain?i/iinoue oeiainiauo, aeiaeaiee icia/aao, /oi oeaiiua aoiaae
i?eia?aoaiu ia oieueei n oeaeueth o?aiaiey a?aiaiii naiaiaeiuo
aeaiaaeiuo n?aaenoa e iieo/aiey aeiiieieoaeueiiai aeioiaea, ii e n
oeaeueth niaeaenoaey, iiaeaea?aeaiey e i?ei?eoaoiiai ?acaeoey
ii?aaeaeaiiie i?aaei?eieiaoaeueneie aeayoaeueiinoe eeai eiiia?/aneeo
naycae. Aeieain?i/iua oeiainiaua aeiaeaiey i?aaenoaaeytho niaie
iiiauaiea eaieoaea a th?eaee/anee naiinoiyoaeueiua i?aaiecaoeee ia
aeeeoaeueiue n?ie (ieieiaeueii aieaa aiaea).

I?enooiay e aoaeeoo oeiainiauo aeiaeaiee, aoaeeoi?o iaiaoiaeeii
ii?aaeaeeoue iniiaiua enoi/ieee eioi?iaoeee, eioi?uie iiaoo auoue
aeieoiaiou i?eaia-ia?aaea/e oeaiiuo aoiaa; aeieoiaiou i?eaia-ia?aaea/e
aeeaaeia a niaianoioth aeayoaeueiinoue; naeaeaoaeuenoaa ia noiiu
i?iecaaaeaiiuo aeeaaeia a ae?oaea i?aaei?eyoey; auienee aaiea; aeiaiai?a
eoiee i?iaeaaee oeaiiuo aoiaa; aeiaiai?a caeiaa oeaiiuo aoiaa;
naa?aaaoaeueiua na?oeoeeaou; aeiaiai?a ia aeaiiceoiue aeeaae;
eiaaioa?ecaoeeiiiua iiene oeaiiuo aoiaa e aeaieia no?iaie io/aoiinoe e
ae?.

A i?ioeanna o/aoa oeiainiauo aeiaeaiee aiciiaeiu ?acee/iua ioeaee e
oiouaiey: ionoonoaea aeieoiaioia, iiaeoaa?aeaeathueo oaeoe/aneea
oeiainiaua aeiaeaiey; ioi?ieaiea aeieoiaioia n ia?ooaieyie onoaiiaeaiiuo
o?aaiaaiee; iaei??aeoiay ei??aniiiaeaioeey n/aoia i?e io?aaeaiee
oeiainiauo aeiaeaiee a o/aoa; ianiaethaeaiea oiaeaeanoaaiiinoe aeaiiuo
?aaeno?ia aooaaeoa?neiai o/aoa e iieacaoaeae io/aoiinoe; iai?aaeeueiia
en/eneaiea iaeiaa ia aeioiaeu oece/aneeo eeoe e i?eaueue ii iia?aoeeyi n
oeaiiuie aoiaaaie; iaaa?iay ioeaiea i?eia?aoaiiuo e auauaoeo oeaiiuo
aoiaa; ianaiaa?aiaiiia i?iaaaeaiea eiaaioa?ecaoeee oeiainiauo aeiaeaiee
eee iaaa?iia io?aaeaiea eo ?acoeueoaoia; iai?aaeeueiia io?aaeaiea
aueoieaiiuo o aeoeeiia?ia nianoaaiiuo aeoeee e ae?.

Aeaeeia?aoe/aneee nienie

1. Aeai?ia ?.A. Aoaeeo a i?aaiecaoeeyo i?iiuoeaiiinoe, oi?aiaee e AIE:
O/aaiia iiniaea. – 3-a ecaeaiea, ia?a?aa. e aeii. – I.: Ecaeaoaeuenoai
«Aeaei e Na?aen», 2004. – 464 n.

2. A.Ae. Aiae?aaa. Aioo?aiiee aoaeeo. I.: Oeiainu e noaoenoeea. – 2003
a. – 461 n.

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