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Niaea?aeaiea

TOC \o “1-3” \h \z Aaaaeaiea PAGEREF _Toc2115421 \h 5

Aeaaa 1. Aooaaeoa?neee o/?o e ?an/?o iaeiaia, iinooiathueo a athaeaeao
PAGEREF _Toc2115422 \h 10

1.1 Oa?aeoa?enoeea iaeiaia, oiea/eaaaiuo a athaeaeaoiua i?aaiecaoeee e
ioaaonoaaiiinoue iaeiaiieaoaeueueeia PAGEREF _Toc2115423 \h 11

1.1.1 Iaeia ia aeiaaaeaiioth noieiinoue PAGEREF _Toc2115424 \h 15

1.1.2 Iaeia ia eiouanoai PAGEREF _Toc2115425 \h 17

1.1.3 Iaeiae, neoaeauea enoi/ieeaie ia?aciaaiey aei?iaeiuo oiiaeia
PAGEREF _Toc2115426 \h 21

1.1.4 Iaeia ia i?eaueue PAGEREF _Toc2115427 \h 25

1.1.5 Iaeia (nai?) ia oeaeaaia niaea?aeaiea ieeeoeee PAGEREF
_Toc2115428 \h 33

1.1.6 Iaeia ia aeioiaeu oece/aneeo eeoe PAGEREF _Toc2115429 \h 34

1.1.7 Aaeeiue nioeeaeueiue iaeia PAGEREF _Toc2115430 \h 37

Aeaaa 2. Aiaeec ?an/aoia i?aaei?eyoey n athaeaeaoii PAGEREF
_Toc2115431 \h 46

2.1 Caaea/e e enoi/ieee eioi?iaoeeiiiiai iaania/aiey aiaeeca PAGEREF
_Toc2115432 \h 48

2.2. Aiaeec e ioeaiea iaeiaa ia i?eaueue PAGEREF _Toc2115433 \h 50

2.2.1 Aiaeec e ioeaiea o?iaiy e aeeiaieee iieacaoaeae i?eauee PAGEREF
_Toc2115434 \h 51

2.2.2 Oaeoi?iue aiaeec i?eauee io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa)
III «?aaeio?aeniaa» PAGEREF _Toc2115435 \h 53

2.2.3 Aiaeec oeiainiauo ?acoeueoaoia io i?i/ae ?aaeecaoeee,
aia?aaeecaoeeiiiie aeayoaeueiinoe e oeiainiauo aeiaeaiee PAGEREF
_Toc2115436 \h 57

2.2.5 Aiaeec ninoaaa iaeiaia III «?aaeiio?aeniaa» PAGEREF _Toc2115437
\h 59

2.3 Aiaeec e ioeaiea iaeiaa ia aeiaaaeaiioth noieiinoue PAGEREF
_Toc2115438 \h 60

2.4 Aiaeec e ioeaiea iaeiaa – enoi/ieea ia?aciaaiey aei?iaeiuo oiiaeia
PAGEREF _Toc2115439 \h 60

2.5 Aiaeec iaeiaa ia aeioiaeu oece/aneeo eeoe PAGEREF _Toc2115440 \h
61

2.6 Iauea auaiaeu e ?aeiiaiaeaoeee ii aiaeeco ?an/aoia n athaeaeaoii
III «?aaeiio?aeniaa» PAGEREF _Toc2115441 \h 62

3. Aoaeeo ?an/aoia n athaeaeaoiuie oiiaeaie PAGEREF _Toc2115442 \h 63

3.1 Aoaeeo iaeiaa ia i?eaueue PAGEREF _Toc2115443 \h 67

3.2 Aoaeeo iaeiaa ia aeiaaaeaiioth noieiinoue PAGEREF _Toc2115444 \h
69

3.3 Aoaeeo iaeiaa ia eiouanoai PAGEREF _Toc2115445 \h 72

3.4 Aoaeeo iaeiaia oaea?aeeaaaiuo n aeioiaeia oece/aneeo eeoe PAGEREF
_Toc2115446 \h 73

3.5. Aoaeeo iaeiaa ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia. PAGEREF
_Toc2115447 \h 75

Caeeth/aiea PAGEREF _Toc2115448 \h 77

Nienie eniieuecoaiie eeoa?aoo?u PAGEREF _Toc2115449 \h 78

I?eeiaeaiey…………………………………………………………………………80

Aaaaeaiea

Ainoaea?noaaiiue athaeaeao yaeyaony oeiainiaui ieaiii no?aiu,
ooaa?aeaeaaiui Oaaea?aeueiui Nia?aieai ?O eae caeii. Athaeaeao – aeaaiia
caaii a oi?ie?iaaiee ainoaea?noaaiiuo oeiainia. *a?ac athaeaeao
ainoaea?noai eiioeaio?e?oao cia/eoaeueioth aeieth iaoeeiiaeueiiai
aeioiaea aeey oeiaine?iaaiey ia?iaeiiai oicyenoaa, nioeeaeueii –
eoeueoo?iie noa?u, oe?aieaiey iai?iiu no?aiu e niaea?aeaiey i?aaiia
ainoaea?noaaiiie aeanoe e oi?aaeaiey.

Niaieoiiinoue anao aeaeia athaeaeaoia ia?acoao athaeaeaoioth nenoaio
ainoaea?noaa. Acaeiinaycue iaaeaeo a? ioaeaeueiuie caaiueyie,
i?aaiecaoeeth e i?eioeeiu iino?iaiey athaeaeaoiie nenoaiu i?eiyoi
iacuaaoue athaeaeaoiui ono?ienoaii.

Athaeaeaoiua ioiioaiey i?aaenoaaeytho niaie oeiainiaua ioiioaiey
ainoaea?noaa ia oaaea?aeueiii, ?aaeiiaeueiii e ianoiii o?iaiyo n
ainoaea?noaaiiuie, aeoeeiia?iuie e eiuie i?aaei?eyoeyie e
i?aaiecaoeeyie, a oaeaea ianaeaieai ii iiaiaeo oi?ie?iaaiey e
eniieueciaaiey oeaio?aeeciaaiiiai oiiaea aeaiaaeiuo ?ano?nia.

N iiiiuueth athaeaeaoa i?ienoiaeeo ia?a?ani?aaeaeaiea iaoeeiiaeueiiai
aeioiaea, /oi nicaeaao aiciiaeiinoue iaiaa?e?iaaoue aeaiaaeiuie
n?aaenoaaie e oeaeaiai?aaeaiii aeeyoue ia oaiiu e o?iaaiue ?acaeoey
iauanoaaiiiai i?iecaiaenoaa. Yoi iicaieyao inouanoaeyoue aaeeioth
yeiiiie/aneoth e oeiainiaoth iieeoeeo ia anae oa??eoi?ee no?aiu.

Aeioiaeu athaeaeaoia ?inneeneie oaaea?aoeee oi?ie?othony a iniiaiii ec
iaeiaia a niioaaonoaee n a? athaeaeaoiui e iaeiaiaui
caeiiiaeaoaeuenoaii. Nia?aiaiiay iaeiaiaay nenoaia ?O aace?oaony ia
o?aaiaaieyo ?uii/iuo ioiioaiee n o/aoii ia?niaeoea
nioeeaeueii-yeiiiie/aneiai ?acaeoey.

A i?ioeii acaeiiioiioaiey th?eaee/aneeo e oece/aneeo eeoe iniiauaaeinue
ia aaeieieno?aoeaii — oeaio?aeeciaaiiuo oi?iao oicyenoaiaaiey. Aoaeo/e
nianoaaiieeii n?aaenoa i?iecaiaenoaa, ainoaea?noai oi?aaeyei
yeiiiieeie, ecuiay a athaeaeao aei 80-90% anae i?eauee, nicaeaaaaiie
i?aaei?eyoeyie. Aeiey athaeaeaoa ninoaaeyea aieaa 70% iaoeeiiaeueiiai
aeioiaea. Aeaenoaiaaaoay nenoaia iaeiaiiaeiaeaiey iai?aaeyeanue ia
ia?a?ani?aaeaeaiea n?aaenoa io yeiiiie/anee neeueiuo oicyenoaothueo
noauaeoia e neaaui, io oi?ioi ?aaioathueo i?aaei?eyoee – e ieioi
?aaioathuei. E?iia oiai, iaaeaeo athaeaeaoaie ?aciiai o?iaiy aicieeaee
nii?u ec-ca aeioiaeia, iineieueeo ia auei /aoeiai ?aca?aie/aiey
iinooieaiee iaaeaeo ieie.

Aeioiaeu athaeaeaoia oi?ie?othony ia iaeiaiaie iniiaa:
i?aaeoniio?aiiua iaeiaiaui caeiiiaeaoaeuenoaii ?innee oaaea?aeueiua,
?aaeiiaeueiua e ianoiua iaeiae, iaie e oo?aou; e iaiaeiaiauo aeioiaeao
-aeioiaeao io aiaoiayeiiiie/aneie aeayoaeueiinoe, aeioiaeao io
eiouanoaa, iaoiaeyuaainy a ainoaea?noaaiiie nianoaaiiinoe. E iaiaeiaiaui
aeioiaeai ioiineony e aica?ao athaeaeaoiuo nnoae.

Oae eae iniiaiua aeioiaeu athaeaeaoia anao o?iaiae – iaeiaiaua
iinooieaiey, iaeiaiaay nenoaia i?ecaaia:

– iaania/eoue aieaa iieioth e naiaa?aiaiioth iiaeeecaoeeth aeioiaeia
athaeaeaoa, aac inouanoaeaiey eioi?ie iaaiciiaeii i?iaiaeeoue
nioeeaeueii – yeiiiie/aneoth iieeoeeo ainoaea?noaa;

– nicaeaoue oneiaey aeey ?aaoee?iaaiey i?iecaiaenoaa e iio?aaeaiey a
oeaeii e ii ioaeaeueiui noa?ai oicyenoaiaaiey, o/eouaay i?e yoii
iniaaiiinoe oi?ie?iaaiey e ia?a?ani?aaeaeaiey aeioiaeia ?acee/iuo a?oii
ianaeaiey.

Aeaaiay i?iaeaia iaeiaiauo acaeiiioiioaiee i?aaei?eyoee n ainoaea?noaii
– e?aeiyy ianoaaeeueiinoue iaeiaiaie iieeoeee, iaii?aaeaeaiiinoue
ecia/aeueiuo «i?aaee ea?u» i?aaei?eyoee n ainoaea?noaii, aianaiea
eciaiaiee e aeiiieiaiee a caeiiu i iaeiaao e eino?oeoeee caaeiei /eneii
eee a oa/aiea oeiainiaiai aiaea, /oi n oi/ee c?aiey iaueo i?eioeeiia
?uii/iie yeiiiieee ia aeiionoeii. Iinoiyiiia «eaoaiea aeu?» iaeiaiaiai
caeiiiaeaoaeuenoaa oneiaeiyao i?iecaiaenoaaiiia ieaie?iaaiea e ?acaeoea,
aeaeaao iai?aaeneacoaiui eiaanoe?iaaiea, e a eiia/iii n/aoa
aeaci?aaiecoao i?aaei?eieiaoaeuenoai.

Iniiau iuia aeaenoaothuae iaeiaiaie nenoaiu ?inneeneie Oaaea?aoeee
caeiaeaiu a 1992 a., eiaaea aue i?eiyo aieueoie iaeao caeiiia ?O ia
ioaeaeueiuo aeaeao iaeiaia. Ca iineaaeiea aiaeu i?iecioee na?ueaciua
eciaiaiey a yoie iaeanoe.

Oi?ie?iaaiea ?uii/iuo ioiioaiee a ?innee i?eaaei e iaiaoiaeeiinoe
?aoi?ie?iaaiey iaeiaiaie nenoaiu. I?e ?ac?aaioea iiaie iaeiaiaie nenoaiu
auee eniieueciaaiu iaeiieaiiue ioa/anoaaiiue iiuo e i?aeoeea ca?oaaaeiuo
no?ai. Iiyaeeenue iiaua aeaeu iaeiaia. A ianoiyuaa a?aiy ia oa??eoi?ee
?innee niae?aaony nauoa nioie onoaiiaeaiiuo iaeiaia e nai?ia.

Iniiaiua iieiaeaiey i iaeiaao e nai?ao a ?O ii?aaeaeaiu Eiinoeoooeeae ?O
(no.57). Iaeiaiaui eiaeaenii ?O, ia?aay /anoue eioi?iai aaaaeaia a
aeaenoaea n 1 yiaa?y 1999a., Caeiiii ?O «Ia iniiaao iaeiaiaie nenoaiu a
?inneeneie oaaea?aoeee» io 27 aeaeaa?y 1991 a., oaaea?aeueiuie caeiiaie
i eiie?aoiuo iaeiaao e nai?ao.. Caoai Iaeiaiaui Eiaeaenii ?inneeneie
Oaaea?aoeee (/anoue ia?aay) (n eciaiaieyie ia 24 ia?oa 2001 aiaea), a
oaeaea Iaeiaiaui Eiaeaenii ?inneeneie Oaaea?aoeee (/anoue aoi?ay) (n
eciaiaieyie ia 8 aaaonoa 2001 aiaea) (?aaeaeoeey, aeaenoaothuay n 1
yiaa?y 2002 aiaea), i aaaaeaiee a aeaenoaea /anoe aoi?ie Iaeiaiaiai
eiaeaena ?inneeneie Oaaea?aoeee e aianaiee eciaiaiee a iaeioi?ua
caeiiiaeaoaeueiua aeou ?inneeneie Oaaea?aoeee i iaeiaao (n eciaiaieyie
ia 24 ia?oa 2001 aiaea).

Ii?yaeie en/eneaiey e oieaou ioaeaeueiuo iaeiaia e nai?ia
aeiiieieoaeueii ?acuyniyaony a iinoaiiaeaieyo I?aaeoaeuenoaa ?O,
Ieienoa?noaa ii iaeiaai e nai?ai. Ainoaea?noaaiiiai oaiiaeaiiiai
eiieoaoa, Iieiaeaieyie i aooaaeoa?neii o/aoa, ?acee/iuie eino?oeoeeyie e
o.i. A caeiiiaeaoaeueiii ii?yaeea ii?aaeaeaiu iauea i?eioeeiu iino?iaiey
iaeiaiaie nenoaiu, iniiaiua aeaeu aceiaaiuo iaeiaia e nai?ia, i?aaa,
iaycaiiinoe e ioaaonoaaiiinoue eeoe, o/anoaothueo a iaeiaiauo
ioiioaieyo.

E iaeiaiaui i?aaiai ?inneeneie oaaea?aoeee ioiinyony i?aaiu
Ainoaea?noaaiiie iaeiaiaie neoaeau, oaaea?aeueiua i?aaiu iaeiaiaie
iieeoeee e i?aaiu Ainoaea?noaaiiiai oaiiaeaiiiai eiieoaoa. Aeey
iaania/aiey oieaou iaeiaia iaeiaiaua i?aaiu iaaeaeaiu iieiiii/eyie
eiio?iee?othuaai oa?aeoa?a e i?aaaie aicaeaenoaey ia ia?ooeoaeae
iaeiaiaiai caeiiiaeaoaeuenoaa.

Iiyoiio i/aiue aaaeia aaeeiay nenoaia eiio?iey ca i?aaeeueiinoueth
en/eneaiey, iieiioie e naiaa?aiaiiinoueth aianaiey a niioaaonoaothuee
athaeaeao iaeiaia e ae?oaeo iaycaoaeueiuo ieaoaaeae.

Aeooaeueiinoue oaiu aeeieiiiie ?aaiou caeeth/aaony a oii, /oi
iiiaeanoaaiiinoue onoaiiaeaiiuo iaeiaia e nai?ia, oioy e iicaieyao
?aoaoue ?aciiia?aciua ainoaea?noaaiiua caaea/e e ?aaeeciauaaoue
?acee/iua ooieoeee, nicaeaao oaiaeaioeeth oaaee/aiey ?anoiaeia ii eo
aceiaieth e oneiaey oeeiiaiey io oieaou ioaeaeueiuo iaeiaia.

Iniaia cia/aiea eiaao iaeiaiaia noeioee?iaaiea oaaee/aiey
iaeiaiiaeaaaaiie aacu, yaeythuaeny iniiaie ?inoa iaeiaiauo iinooieaiee a
athaeaeao.

Oeaeue aeeieiiiie ?aaiou: i?ineaaeeoue ia eiie?aoiii i?eia?a eniieiaiea
i?ioeanna ?an/aoa i?aaiecaoeee n athaeaeaoii ia iniiaa auoa
ia?a/eneaiiuo ii?iaoeaiuo aeieoiaioia.

Iauaeoii enneaaeiaaiey yaeyaony iauanoai n ia?aie/aiiie
ioaaonoaaiiinoueth «?aaeiio?aeniaa». nicaeaiiia a ai?iaea Io?iainea a
1997 aiaeo. Aeaiiia i?aaei?eyoea caieiaaony i?iecaiaenoaii e i?iaeaaeae
i?oaeee ?uaiiai eiaa. O/aoiay oeiainiaay iieeoeea a i?aaiecaoeee
i?aaeoniao?eaaao en/eneaiea iaeiaiaie aacu ii ia?a iinooieaiee
aeaiaaeiuo n?aaenoa io iieoiaoaeae ia ?an/aoiue n/ao i?aaei?eyoey.

I?aaeiaoii enneaaeiaaiey yaeythony ?an/aou aeaiiiai i?aaei?eyoey n
athaeaeaoiuie i?aaiecaoeeyie.

III «?aaeiio?aeniaa» ia o/anoaoao a iaiaeiaiauo enoi/ieeao athaeaeaoa.

Caaea/e aeeieiiiie ?aaiou:

– iniiauaaynue ia oai?aoe/aneeo ciaieyo eco/eoue iniaaiiinoe
aooaaeoa?neiai o/aoa ?an/aoia i?aaei?eyoey n athaeaeaoii;

– i?iaanoe aiaeec iieo/aiiuo ?an/aoia e aeaoue iauaeoeaioth ioeaieo
iieo/aiiui ?acoeueoaoai;

– i?iaanoe aoaeeo ?an/aoia i?aaei?eyoey n athaeaeaoii, a oaeaea n?ieia
eo eniieiaiey.

Aeaaa 1. Aooaaeoa?neee o/?o e ?an/?o iaeiaia, iinooiathueo a athaeaeao

A nenoaia ?an/aoiuo acaeiiioiioaiee i?aaei?eyoee aeaiaaeiua ?an/aoiua
ioiioaiey n ainoaea?noaaiiui athaeaeaoii e ainoaea?noaaiiuie,
aiaathaeaeaoiuie oiiaeaie (nioeeaeueiuie, aei?iaeiuie, yeieiae/aneeie e
ae?.) caieiatho iniaia ianoi.

Iiaeaaeythuaa /enei iieacaoaeae, ninoaaeythueo aaco iaeiaiiaeiaeaiey, a
oii /enea aeaaiua ec ieo – iauai ?aaeecaoeee i?iaeoeoeee (oiaa?ia,
oneoa) e noiia iieo/aiiie i?eauee, io?aaeathony a nenoaiiii
aooaaeoa?neii o/aoa i?aaei?eyoey.

I?aaiecaoeey eo aiaeeoe/aneiai o/aoa aeieaeia no?ieoueny oaeei ia?acii,
/oiau iieo/eoue iaiaoiaeeioth eioi?iaoeeth ii eaaeaeiio aeaeo iaeiaia a
athaeaeao e ieaoaaeae ai aiaathaeaeaoiua ainoaea?noaaiiua oiiaeu.

Iiyoiio eaaeaeia i?aaei?eyoea ioe?uaaao ii niioaaonoaothuei
neioaoe/aneei n/aoai noan/aoa a eo ?acaeoea. Aeey o/aoa yoeo iia?aoeee
eniieuecoaony n/ao 68 “?an/aou n athaeaeaoii”, e eioi?iio ioe?uaathony
noan/aoa ii aeaeai iaeiaiauo ieaoaaeae. Ia yoii n/aoa o/eouaaaony
eioi?iaoeey i ?an/aoao n athaeaeaoii ii iaeiaai, oiea/eaaaiui
i?aaei?eyoeai.

N/ao 68 «?an/aou n athaeaeaoii» ia eiiaoe io/aoiiai ianyoea iiaeao
eiaoue ?acaa?iooia naeueaei (aeaaaoiaia e e?aaeeoiaia) ii iaeiaiaui
ieaoaaeai. I?e ninoaaeaiee aaeaina aeaaaoiaue inoaoie ii n/aoo 68
«?an/aou n athaeaeaoii» io?aaeaaony a aeoeaa aaeaina, a e?aaeeoiaue — a
ianneaa.

Aeey naa?ee ?an/aoia n athaeaeaoii, aiaeeca oiea/aiiuo iaeiaia, oo?aoiuo
naieoeee ii iaeiaai, iaie iaaei ciaoue ia oieueei iauoth noiio
caaeieaeaiiinoe athaeaeaoo, ii e aa ?anoeo?iaeo ii iaeiao (iiaenoan/ao
001), oo?aoai (002) e iaie (003). Aiaeeoe/aneee o/ao a oaeii ?ac?aca
iiaeii aanoe n iiiiuueth nia?aiaiiuo nenoai aaoiiaoecaoeee
aooaaeoa?neiai o/aoa.

1.1 Oa?aeoa?enoeea iaeiaia, oiea/eaaaiuo a athaeaeaoiua i?aaiecaoeee e
ioaaonoaaiiinoue iaeiaiieaoaeueueeia

Ninoaa iaeiaia, iiea/eaaaiuo i?aaei?eyoeai, ii?aaeaeyaony caeiiii ?O “Ia
iniiaao iaeiaiaie nenoaiu a ?inneeneie Oaaea?aoeee”. A niioaaonoaee n
yoei caeiiii n i?aaei?eyoee aceiathony oaaea?aeueiua, ?anioaeeeaineea e
ianoiua iaeiae.

E oaaea?aeueiui iaeiaai ioiinyony: iaeia ia aeiaaaeaiioth noieiinoue;
aeoeecu ia ioaeaeueiua a?oiiu e aeaeu oiaa?ia; iaeia ia iia?aoeee n
oeaiiuie aoiaaaie; oaiiaeaiiay iioeeia; io/eneaiey ia aini?iecaiaenoai
ieia?aeueii-nu?ueaaie aacu; ieaoaaee ca iieueciaaiea i?e?iaeiuie
?ano?naie; iaeia ia i?eaueue i?aaei?eyoee; iiaeioiaeiue iaeia n
oece/aneeo eeoe; iaeiae, ia?a/eneyaiua a aei?iaeiua oiiaeu; aa?aiaue
nai?; ainoaea?noaaiiay iioeeia; nai? ca eniieueciaaiea iacaaiey
“?inney”; o?ainii?oiue iaeia n i?aaei?eyoee; aaeeiue nioeeaeueiue
(aciin) iaeia, nai? ca ?aaeno?aoeeth aaieia e eo oeeeaeia.

Oaaea?aeueiua iaeiae e ii?yaeie eo ca/eneaiey a athaeaeaou ?aciuo
o?iaiae eee ai aiaathaeaeaoiua oiiaeu onoaiaaeeaathony
caeiiiaeaoaeueiuie aeoaie ?O e aceiathony ia anae aa oa??eoi?ee.

E ?anioaeeeaineei iaeiaai, iaeiaai e?aaa, iaeanoae, aaoiiiiiuo e?aaa e
iaeanoae ioiinyony: iaeia ia eiouanoai i?aaei?eyoee; eaniie iaeia; ieaoa
ca aiaeo; nai? ca ?aaeno?aoeeth i?aaei?eyoey; iaeia n i?iaeaae; aaeeiue
iaeia ia aiaiaiiue aeioiae.

Yoe iaeiae onoaiaaeeaathony caeiiiaeaoaeueiuie aeoaie ?O e aceiathony ia
anae oa??eoi?ee. I?e yoii eiie?aoiua noaaee yoeo iaeiaia ii?aaeaeythony
caeiiaie ?anioaeee a ninoaaa ?O eee ?aoaieyie i?aaiia ainoaea?noaaiiie
aeanoe e?aaa e iaeanoae.

E ianoiui iaeiaai ioiinyony: caiaeueiue iaeia; iaeia ia no?ieoaeuenoai
iauaeoia i?iecaiaenoaaiiiai iacia/aiey a eo?i?oiie ciia; nai? ca i?aai
oi?aiaee; oeaeaaua nai?u; iaeia ia ?aeeaio; iaeia ia ia?ai?iaeaaeo
aaoiiiaeeae, au/eneeoaeueiie oaoieee e ia?niiaeueiuo eiiiuethoa?ia;
eeoeaiceiiiue nai? ca i?aai oi?aiaee aeiii-aiaei/iuie ecaeaeeyie;
eeoeaiceiiiue nai? ca i?aai i?iaaaeaiey ianoiuo aoeoeeiiia e eioa?ae;
nai? ca ia?eiaeo aaoio?ainii?oa; nai? ca i?aai eniieueciaaiey ianoiie
neiaieeee; nai? ca o/anoea a aaaao ia eiiiae?iiao; nai? ni naeaeie,
niaa?oaaiuo ia ae?aeao; nai? ca i?aai i?iaaaeaiey eeii- e oaeanuaiie;
nai? ca oai?eo oa??eoi?ee ianaeaiiuo ioieoia; nai? ca ioe?uoea eai?iiai
aeciana; iaeia ia niaea?aeaiea aeeeeuiiai oiiaea e iauaeoia
nioeeaeueii-eoeueoo?iie noa?u.

*anoue ianoiuo iaeiaia (caiaeueiue iaeia) onoaiaaeeaaaony caeiiaie ?O,
/anoue ?aeiiiuie e ai?iaeneeie i?aaiaie aeanoe.

Niaeanii no. 23 Iaeiaiaiai eiaeaena ?inneeneie Oaaea?aoeee
iaeiaiieao6aeueueee ianoo ioaaonoaaiiinoue ca iaeiaiaua ia?ooaiey.
Eaaeaeue iaeiaiieaoaeueuee iaycai:

– oiea/eaaoue caeiiii onoaiiaeaiiua iaeiae;

– anoaoue ia o/ao a iaeiaiaii i?aaia, anee oaeay iaycaiiinoue
i?aaeoniio?aia ianoiyuei Eiaeaenii;

– aanoe a onoaiiaeaiiii ii?yaeea o/ao naieo aeioiaeia (?anoiaeia) e
iauaeoia iaeiaiiaeiaeaiey, anee oaeay iaycaiiinoue i?aaeoniio?aia
caeiiiaeaoaeuenoaii i iaeiaao;

– i?aaenoaaeyoue a iaeiaiaue i?aai ii ianoo o/aoa a onoaiiaeaiiii
ii?yaeea iaeiaiaua aeaeea?aoeee ii oai iaeiaai, eioi?ua iie iaycaiu
oiea/eaaoue, anee oaeay iaycaiiinoue i?aaeoniio?aia caeiiiaeaoaeuenoaii
i iaeiaao e nai?ao;

– i?aaenoaaeyoue iaeiaiaui i?aaiai e eo aeieaeiinoiui eeoeai a neo/ayo,
i?aaeoniio?aiiuo ianoiyuei Eiaeaenii, aeieoiaiou, iaiaoiaeeiua aeey
en/eneaiey e oieaou iaeiaia;

-auiieiyoue caeiiiua o?aaiaaiey iaeiaiaiai i?aaia ia ono?aiaiee
auyaeaiiuo ia?ooaiee caeiiiaeaoaeuenoaa i iaeiaao e nai?ao, a oaeaea ia
i?aiyonoaiaaoue caeiiiie aeayoaeueiinoe aeieaeiinoiuo eeoe iaeiaiauo
i?aaiia i?e eniieiaiee eie naieo neoaeaaiuo iaycaiiinoae;

– i?aaeinoaaeyoue iaeiaiaiio i?aaio iaiaoiaeeioth eioi?iaoeeth e
aeieoiaiou a neo/ayo e ii?yaeea, i?aaeoniio?aiiuo ianoiyuei Eiaeaenii;

– a oa/aiea /aou?ao eao iaania/eaaoue nio?aiiinoue aeaiiuo
aooaaeoa?neiai o/aoa e ae?oaeo aeieoiaioia, iaiaoiaeeiuo aeey en/eneaiey
e oieaou iaeiaia, a oaeaea aeieoiaioia, iiaeoaa?aeaeathueo iieo/aiiua
aeioiaeu (aeey i?aaiecaoeee — oaeaea e i?iecaaaeaiiua ?anoiaeu) e
oiea/aiiua (oaea?aeaiiua) iaeiae;

Iaeiaiieaoaeueueee—i?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee
iiieii iaycaiiinoae, i?aaeoniio?aiiuo auoa, iaycaiu niiauaoue a
iaeiaiaue i?aai ii ianoo o/aoa:

ia ioe?uoee eee cae?uoee n/aoia — a 10-aeiaaiue n?ie;

iai anao neo/ayo o/anoey a ?inneeneeo e eiino?aiiuo i?aaiecaoeeyo — a
n?ie ia iicaeiaa iaeiiai ianyoea ni aeiy ia/aea oaeiai o/anoey;

iai anao iainiaeaiiuo iiae?acaeaeaieyo, nicaeaiiuo ia oa??eoi?ee
?inneeneie Oaaea?aoeee, — a n?ie ia iicaeiaa iaeiiai ianyoea ni aeiy eo
nicaeaiey, ?ai?aaiecaoeee eee eeeaeaeaoeee;

ia iauyaeaiee i ianinoiyoaeueiinoe (aaie?ionoaa), eeeaeaeaoeee eee
?ai?aaiecaoeee — a n?ie ia iicaeiaa o?ao aeiae ni aeiy i?eiyoey oaeiai
?aoaiey;

ia eciaiaiee naiaai ianoiiaoiaeaeaiey — a n?ie ia iicaeiaa 10 aeiae n
iiiaioa oaeiai eciaiaiey.

Iaycaiiinoue oece/aneiai eeoea ii oieaoa iaeiaa i?ae?auaaony oieaoie ei
iaeiaa, ioiaiie iaeiaa, a oaeaea nia?oueth iaeiaiieaoaeueueea.
Iaycaiiinoue th?eaee/aneiai eeoea ii oieaoa iaeiaa i?ae?auaaony oieaoie
ei iaeiaa eeai ioiaiie iaeiaa. Anee i?aaei?eyoea ieacuaaaony ia a
ninoiyiee oieaoeoue iaeiae, oi iaeiaiaay neoaeaa ai?aaa i?aaeuyaeoue a
a?aeo?aaeiue noae ene i i?eciaiee aeaiiiai i?aaei?eyoey aaie?ioii.

N aaaaeaieai a aeaenoaea /anoe ia?aie Iaeiaiaiai eiaeaena ?O
ioaaonoaaiiinoue ca iaeiaiaua i?aaiia?ooaiey noaea naiinoiyoaeueiui e
iieiioeaiiui aeaeii th?eaee/aneie ioaaonoaaiiinoe.

E?iia iaeiaiaie ioaaonoaaiiinoe, ii?aaeaeyaiie IE, noauaeoii eioi?ie
yaeyaony oieueei iaiin?aaenoaaiii nai iaeiaiieaoaeueuee, ca ia?ooaiey
caeiiiaeaoaeuenoaa i iaeiaao e nai?ao i?aaeoniio?aiu oaeaea e ae?oaea
aeaeu ioaaonoaaiiinoe, aiceaaaaiua ia aeieaeiinoiuo eeoe, a eiaiii
aaeieieno?aoeaiay e oaieiaiay ioaaonoaaiiinoue. Aaeieieno?aoeaiay
ioaaonoaaiiinoue ca ia?ooaiea caeiiiaeaoaeuenoaa i iaeiaao e nai?ao
?aaoee?oaony Caeiiii ?O”I ainoaea?noaaiiie iaeiaiaie neoaeaa ?O”,
Eiaeaenii ?O ia aaeieieno?aoeaiuo i?aaiia?ooaieyo, a oaeaea Oeacii
I?aceaeaioa ?O “Ia inouanoaeaiee eiiieaeniuo ia? ii naiaa?aiaiiiio e
iieiiio aianaieth a athaeaeao iaeiaia e ae?oaeo iaycaoaeueiuo ieaoaaeae”
io 23 iay 1994 a. ? 1006 . Ioaaonoaaiiinoue ca ia?ooaiey, niaea?aeauea
i?eciaee i?anooieaiey, i?aaeoniio?aia Oaieiaiui eiaeaenii ?O, a eiaiii
no. 173, 198, 199. Iaeiaiaue eiaeaen ?O (no. 10) i?aaeoniao?eaaao oaeaea
oeiainiaoth ioaaonoaaiiinoue ca i?aaiia?ooaiey a nayce n ia?aiauaieai
oiaa?ia /a?ac oaiiaeaiioth a?aieoeo ?O, ?aaoee?oaioth e?iia Iaeiaiaiai
eiaeaena Oaiiaeaiiui eiaeaenii ?O.

Oaeei ia?acii, iai?aaiia?iua aeaenoaey iaeiaiieaoaeueueeia iiaoo
i?eaanoe e o?ai aeaeai ioaaonoaaiiinoe:

iaeiaiaie (oeiainiaie), iaeaaaaiie ia iaeiaiieaoaeueueea a oeaeii;

aaeieieno?aoeaiie, iaeaaaaiie ia aeieaeiinoiuo eeoe;

oaieiaiie, iaeaaaaiie ia aeieaeiinoiuo eeoe.

1.1.1 Iaeia ia aeiaaaeaiioth noieiinoue

Iaeia ia aeiaaaeaiioth noieiinoue a iaeiaiaie nenoaia ?O eiaao noaoon
oaaea?aeueiiai iaeiaa e aeaenoaoao ia oa??eoi?ee ?O n 1 yiaa?y 1992
aiaea.

Oaaeeoea 1.1

IAEIA IA AeIAAAEAIIOTH NOIEIINOUe

(a niioaaonoaee n #M12293 0 901765862 1540216064 24569 2929327695
4294960038 2347643964 682458184 24569 1265885411aeaaie 21 Iaeiaiaiai
eiaeaena ?inneeneie Oaaea?aoeee#S)

n 1 yiaa?y 2002 aiaea

1 2 3 4 5 6

#M12293 0 901765862 7617091 408577368 7617091 1595119892 1406751650 2822
2246546204 528685864Ieaoaeueueee#S #M12293 0 901765862 7617094
3840339214 1135869455 7617094 77 77 2063298628 1135869455Iauaeo
iaeiaiiaeiaeaiey#S #M12293 0 901765862 7617405 594938987 4201696418 77
594938987 4201696418 1088328 4009851204Iaeiaiaay aaca#S #M12293 0
901765862 7617719 594947443 374203812 77 594947443 374203812 439124781
590326Iaeiai-aue ia?eiae#S #M12293 0 901765862 7617720 594947439
3446434936 77 3119250933 2161710053 3464 4257889665Noaaea#S #M12293 0
901765862 7618034 1376109634 4 2193671800 2140077019 1406751650
4294967294 3169535568N?ie

oieaou#S

1) i?aaiecaoeee;

2) eiaeeaeaeoaeue-

iua i?aaei?eieiaoaee;

3) eeoea, i?eciaaaaiua iaeiaiiea-

oaeueueeaie a nayce n ia?aiauaieai oiaa?ia /a?ac oaiiaeaiioth a?aieoeo
?inneeneie Oaaea?aoeee, ii?aaeaeyaiua a niioaaonoaee n #M12291
9005480Oaiiaeaiiui eiaeaenii ?inneeneie Oaaea?aoeee#S. 1) ?aaeecaoeey
oiaa?ia (?aaio, oneoa) ia oa??eoi?ee ?inneeneie Oaaea?aoeee, a oii /enea
?aaeecaoeey i?aaeiaoia caeiaa e ia?aaea/a oiaa?ia (?acoeueoaoia
auiieiaiiuo ?aaio, ieacaiea oneoa) ii niaeaoaieth i i?aaeinoaaeaiee
ionooiiiai eee iiaaoeee;

2) ia?aaea/a ia oa??eoi?ee ?O oiaa?ia (auiieiaiea ?aaio, oneoa) aeey
nianoaaiiuo ioaeae, ?anoiaeu ia eioi?ua ia i?eieiathony e au/aoo i?e
en/eneaiee iaeiaa ia i?eaueue i?aaiecaoeee;

3) auiieiaiea no?ieoaeueii-iiioaaeiuo ?aaio aeey nianoaaiiiai
iio?aaeaiey;

1) #M12293 8 901765862 7617406 1376109634 2054173439 4257889665
4201696445 1088328 4009851204 2251405042i?e ?aaeecaoeee oiaa?ia (?aaio,
oneoa)#S;

2) #M12293 7 901765862 7617407 2024542340 2054173439 4257889665
4201696445 1088328 1759569737 303995079i?e aeiaiai?ao oeiaine?iaaiey
iiae onooieo aeaiaaeiiai o?aaiaaiey eee onooiee o?aaiaaiey (oeannee)#S;

3) #M12293 6 901765862 7617408 2024542340 2054173439 4257889665
4201696445 596875540 1550039052 311270712i?e iieo/aiee aeioiaea ia
iniiaa aeiaiai?ia ii?o/aiey;

4) #M12293 5 901765862 7617409 2024542340 2054173439 4257889665
4201696445 4 2963312772 2140077019i?e inouanoaeaiee o?ainii?oiuo
ia?aaicie e ?aaeecaoeee oneoa ;

5) #M12293 4 901765862 7617410 2024542340 2054173439 4257889665
4201696445 1088328 4009851204 3851328691i?e ?aaeecaoeee i?aaei?eyoey a
oeaeii eae eiouanoaaiiiai eiiieaena#S;

6) #M12293 3 901765862 7617411 1376109634 2054173439 4257889665
4201696445 1088328 196004696 4255690997i?e niaa?oaiee iia?aoeee ii
ia?aaea/a oiaa?ia (auiieiaieth ?aaio, ieacaieth oneoa) aeey nianoaaiiuo
ioaeae;

#M12293 2 901765862 7617716 1376109634 2054173439 4257889665 4201696445
1088328 1971562663 2251405042 #S7) #M12293 1 901765862 7617717
2024542340 2054173439 4257889665 4201696445 1243808448 2740078180
77ii?aaeaeaiea iaeiaiaie aacu iaeiaiauie aaaioaie#S;

8) #M12293 0 901765862 7617718 2024542340 2054173439 4257889665
4201696445 13 2416054012 403950332ii?aaeaeaiea iaeiaiaie aacu n o/aoii
noii, naycaiiuo n ?an/aoaie ii iieaoa oiaa?ia (?aaio, oneoa)#S
eaeai-aea?iue ianyoe

eee

eaa?oae

#M12293 2 901765862 77 3119250933 2161710053 3464 4257889665 3446434933
76 25900025460#S%

#M12293 1 901765862 78 3119250933 2161710053 3464 4257889665 3446434933
24254 259000254610#S%

#M12293 0 901765862 79 3119250933 2161710053 3464 4257889665 3446434933
24568 259000254620#S%

eee

?an/ao-iua iaeiaiaua noaaee:

#M12293 1 901765862 80 3119250933 2161710053 3464 4257893750 4143776104
85 239499,09#S%

#M12293 0 901765862 80 3119250933 2161710053 3464 4257893750 4143776104
85 2394916,67#S% #M12293 1 901765862 80 4252911552 1406751650 458887092
4146843464 4294967294 3233935677 81ia iicaeiaa 20-ai /enea ianyoea,
neaaeothuaai ca enoaeoei iaeiaiaui ia?eiaeii#S;

#M12293 0 901765862 82 408577368 13 1741756744 4294967294 3268004517
3185038066 3868337316aaeaeaa?-oaeueii,

ia iicaeiaa 20-ai /enea ianyoea, neaaeothuaai ca enoaeoei eaa?oaeii#S

O/ao iaeiaa ia aeiaaaeaiioth noieiinoue aaaeaony ia n/aoao 19 «Iaeia ia
aeiaaaeaiioth noieiinoue ii i?eia?aoaiiui oeaiiinoyi» ii
niioaaonoaothuei noan/aoai, 68 «?an/aou n athaeaeaoii» a noan/aoa
«?an/aou ii iaeiao ia aeiaaaeaiioth noieiinoue».

Iaeia ia aeiaaaeaiioth noieiinoue, iiaeeaaeauee oieaoa i?aaiecaoeeae a
athaeaeao (IAeNa), ii?aaeaeyaony :

IAeNa = IAeNiiae – IAeNoie,

Aaea IAeNiiae – iaeia ia aeiaaaeaiioth noieiinoue, iieo/aiiue io
iieoiaoaeae ii ?aaeeciaaiiie i?iaeoeoeee, ?aaioai, oneoaai, iniiaiui
n?aaenoaai, iaoa?eaeai, iaiaoa?eaeueiui aeoeaai e ae?;

IAeNoie – iaeia ia aeiaaaeaiioth noieiinoue, oiea/aiiue iinoaaueeaie,
iiae?yae/eeaie ca i?eia?aoaiiua o ieo iaoa?eaeueiua oeaiiinoe, ?aaiou,
oneoae, noieiinoue eioi?uo ioiineony ia ecaea?aeee i?iecaiaenoaa.

Iaeia ia aeiaaaeaiioth noieiinoue, iieo/aiiue io iieoiaoaeae,
io?aaeaaony ii e?aaeeoo n/aoa 68 a ei??aniiiaeaioeee ni n/aoaie a
caaeneiinoe io i?eiyoiai o/aoiie iieeoeeie i?aaiecaoeee iiiaioa
?aaeecaoeee aeey oeaeae iaeiaiiaeiaeaiey:

ii ioa?ocea – ii aeaaaoo n/aoa 90/3

ii iieaoa – ii aeaaaoo n/aoa 76, 90/3

Iaeia ia aeiaaaeaiioth noieiinoue, iiaeeaaeauee oieaoa iinoaaueeai e
iiae?yae/eeai ca i?eia?aoaiiua o ieo iaoa?eaeueiua oeaiiinoe,
auiieiaiiua ?aaiou, ieacaiiua oneoae i?iecaiaenoaaiiiai cia/aiey,
io?aaeathony ii aeaaaoo n/aoa 19 «Iaeia ia aeiaaaeaiioth noieiinoue ii
i?eia?aoaiiui oeaiiinoyi». IAeN ni n/aoa 19 «Iaeia ia aeiaaaeaiioth
noieiinoue ii i?eia?aoaiiui oeaiiinoyi» nienuaaaony iinea iieaou
ii?eoiaeiaaiiuo iaoa?eaeueiuo oeaiiinoae, i?eiyouo ?aaio, oneoa a
oiaiueoaiea caaeieaeaiiinoe athaeaeaoo ii aeaiiiio iaeiao. A neo/aa
eniieueciaaiey iaoa?eaeueiuo oeaiiinoae, ?aaio, oneoa aeey
iai?iecaiaenoaaiiuo oeaeae noiia IAeN, i?eoiaeeaoayny ia yoe oeaiiinoe
(?aaiou, oneoae) ainnoaiaaeeaaaony eae caaeieaeaiiinoue athaeaeaoo.

A neo/aa eniieueciaaiey i?eia?aoaiiuo iaoa?eaeueiuo oeaiiinoae (?aaio,
oneoa aeey i?iecaiaenoaa i?iaeoeoeee (?aaio, oneoae, inaiaiaeaeaiiie io
IAeN, noiia oiea/aiiiai iinoaaueeai (iiae?yae/eeai) yoiai iaeiaa
aeeth/aaony a noieiinoue i?eia?aoaiiuo iaoa?eaeueiuo oeaiiinoae,
ecaea?aeee i?iecaiaenoaa.

?anniio?ei ?an/ao IAeN 000 «?aaeiio?aeniaa», iiaeeaaeauaai oieaoa a
athaeaeao (IAeNa):

1) Noiia io ?aaeecaoeee oiaa?ia ninoaaeyao :

iioiaay oi?aiaey (noiia iiea/aiiuo n/aoia aac IAeN) – 170 872 oun ?oa

i?iecaiaenoai (noiia iiea/aiiuo n/aoia ii i?iecaiaenoao aac IAeN) –

– 33 333 oun ?oa

170 872 +33 333 – 204 205 oun ?oa

Noiia IAeN = 204 205 o 20% = 40 841 oun ?oa

2) Noiia iaeiaa, i?aaeuyaeaiiay 000 «?aaeiio?aeniaa» ii n/aoai e
oiea/aiiay ei i?e i?eia?aoaiee oiaa?ia (?aaio, oneoa), iiaeeaaeauay
au/aoo- 35 693 oun ?oa

3) Noiia IAeN, ia/eneaiiay e oieaoa a athaeaeao ca ia?eiae n 01.07.01 ii
01.10.01 ninoaaeyao: 40 841 – 35 693 = 5 148 oun ?oa.

Oi?ia ?1 n ?an/aoii IAeN ii i?aaei?eyoeth 000 «?aaeiio?aeniaa»
i?aaenoaaeaia a i?eeiaeaiee 1.

1.1.2 Iaeia ia eiouanoai

A iaeiaiaie nenoaia ?O iaeia ia eiouanoai i?aaei?eyoee ioiineony e
iaeiaai e?aaa, iaeanoae, aaoiiiiiie iaeanoe, aaoiiiiiuo ie?oaia, o.a.
?aaeiiaeueiui iaeiaai. Iaeiaii ia eiouanoai iaeaaathony iniiaiua
n?aaenoaa, iaiaoa?eaeueiua aeoeau, caianu e cao?aou, iaoiaeyueany ia
aaeaina ieaoaeueueea:

E = O01 + I03- I02+ I04 – 005+008 + 010+ 011 + 015 ± O16 + 020+ 021 +
I23 + 029 + 041 + 043 + 044 + 045 + 046 + 097 + Ii? + NAe – E,

Aaea E – noieiinoue eiouanoaa, iaeaaaaiiai iaeiaii, ?oa.,

O01…097 – inoaoee ii n/aoai, ?oa. (n/aoa: 01 «Iniiaiua n?aaenoaa», 02
«Aii?oecaoeey iniiaiuo n?aaenoa», 03 «Aeioiaeiua aeiaeaiey», 04
«Iaiaoa?eaeueiua aeoeau», 05 «Aii?oecaoeey iaiaoa?eaeueiuo aeoeaia», 08
«Aeiaeaiey ai aiaiai?ioiua aeoeau», 10 «I?iecaiaenoaaiiua caianu», 11
«AEeaioiua ia au?aueaaiee e ioei?ia», 15 «Caaioiaeaiea e i?eia?aoaiea
iaoa?eaeia», 16 «Ioeeiiaiea a noieiinoe iaoa?eaeia», 20 «Iniiaiia
i?iecaiaenoai», 21 «Iieooaa?eeaou nianoaaiiiai i?iecaiaenoaa»,
23’«Aniiiiaaoaeueiua i?iecaiaenoaa», 29 «Ianeoaeeaathuea i?iecaiaenoaa e
oicyenoaa», 41 «Oiaa?u» (a ?icie/iie oi?aiaea aac IAeN), 43 «Aioiaay
i?iaeoeoeey», 44 «?anoiaeu ia i?iaeaaeo», 45 «Oiaa?u ioa?oaeaiiua», 46
«Auiieiaiiua yoaiu ii iacaaa?oaiiui ?aaioai», 97 «?anoiaeu aoaeoueo
ia?eiaeia»);

Ii? – i?i/ea caianu e cao?aou, io?aaeaaiua ii noaouea «I?i/ea iai?ioiua
aeoeau»;

NAe – noieiinoue eiouanoaa, naycaiiiai n inouanoaeaieai niaianoiie
aeayoaeueiinoe;

E – noieiinoue eiouanoaa, eneeth/aaiiai ec iaeiaiiaeaaaaiie aacu e
io?aaeaiiiai ii oeacaiiui auoa n/aoai.

Noieiinoue eiouanoaa, yaeythuaainy iauaeoii iaeiaiiaeiaeaiey,
iauaaeeiaiiiai i?aaei?eyoeyie aeey niaianoiie aeayoaeueiinoe aac
ia?aciaaiey th?eaee/aneiai eeoea, o/eouaaaony a iaeiaiiaeaaaaiie aaca
o/anoieeia niaianoiie aeayoaeueiinoe, aianoeo yoi eiouanoai.

Eiouanoai nicaeaiiia a i?ioeanna niaianoiie aeayoaeueiinoe, o/eouaaaony
o eaaeaeiai ec o/anoieeia i?iii?oeeiiaeueii aeiea nianoaaiiinoe ii
aeiaiai?o. Naaaeaiey i noieiinoe yoiai eiouanoaa aeieaeiu auoue
caaeaaia?aiaiii iieo/aiu o o/anoieea niaianoiie aeayoaeueiinoe,
aaaeouaai o/ao.

Oaaeeoea 1.2

aceiathony ia anae oa??eoi?ee ?O

IAEIA IA EIOUANOAI I?AAeI?EssOEE

(a niioaaonoaee n #M12291 9003909Caeiiii ?O io 13.12.91 N
2030-1#S#S;#M12291 9012229eino?oeoeeae AIN ?O io 08.06.95 N 33#S)

1 2 3 4 5

Ieaoaeueueee Iauaeo iaeiaiiaeiaeaiey Noaaea Enoi/iee oieaou N?ie
oieaou

#M12293 0 9003909 1265885411 77 791910676 1406751650 4294967294
658433188 13 4241974460th?eaee/aneea

eeoea#S #M12293 0 9003909 1265885411 78 1343479272 4294967294
658433188 13 4241974460 3810408128n?aaeiaaiaeiaay noieiinoue eiouanoaa,
i?eiaaeeaaeauaai th?eaee/aneiio eeoeo e iaoiaeyuaainy ia oa??eoi?ee ?O#S
#M12293 0 9003909 1265885411 82 406179791 1755728926 4257889665
3446434936 2822 3194148486ia

aieaa 2#S% #M12293 0 9003909 1265885411 84 1750442383 2286352660
1406751650 3833273845 4294967294 4233443393ioiineony ia oeiainiaua
?acoeueoaou aeayoaeueiinoe i?aaei?eyoey, a ii aaieai e ae?oaei
e?aaeeoiui i?aaiecaoeeyi – ia iia?aoeeiiiua e ?aciua ?anoiaeu#S #M12293
0 9003909 1265885411 83 446519060 1406751650 1789419133 4 3833273845
42949672941 ?ac a eaa?oae

(ia?anoathuei eoiaii)#S

Aeey oeaeae iaeiaiiaeiaeaiey noieiinoue eiouanoaa i?aaiecaoeee
oiaiueoaaony ia inoaoi/ioth noieiinoue:

• iauaeoia aeeeeuii – eiiioiaeueiie e nioeeaeueii – eoeueoo?iie noa?u,
iieiinoueth eee /anoe/ii iaoiaeyueony ia aaeaina iaeiaiieaoaeueueea;

• iauaeoia, eniieuecoaiuo eneeth/eoaeueii aeey io?aiu i?e?iaeu,
iiaea?iie aaciianiinoe eee a?aaeaeaineie iai?iiu;

• eiouanoaa, eniieuecoaiiai aeey i?iecaiaenoaa, ia?a?aaioee e o?aiaiey
naeueneioicyenoaaiiie i?iaeoeoeee, au?aueaaiey, eiaa e ia?a?aaioee ?uau;

• caiee;

• ae?oaeo iauaeoia niioaaonoaee n caeiiii.

Aeey ?an/aoa iaeiaa ia eiouanoai ii?aaeaeyaony n?aaeiaaiaeiaay
noieiinoue eiouanoaa ca io/aoiue ia?eiae:

,

aaea E1,E2,E3,E4 – noieiinoiay ioeaiea eiouanoaa i?aaiecaoeee ii
ninoaaeaieth niioaaonoaaiii ia 01.01,01.04,01.07,01.09 io/aoiiai
ia?eiaea;

E11 – noieiinoiay ioeaiea eiouanoaa i?aaiecaoeee ii ninoaaeaieth ia
01.01 aiaea, neaaeothuaai ca io/aoiui. Iaeia ia eiouanoai ?ann/eouaaaony
aaeaeaa?oaeueii:

,

aaea Ieii-1 – iaeia ia eiouanoai ca i, i -1- e ia?eiae;

I eii – n?aaeiaaiaeiaay noieiinoue eiouanoaa a i-i ia?eiaea;

Nei – noaaea iaeiaa ia eiouanoai, %

O/ao iaeiaa ia eiouanoai aaaeaony ia n/aoa 68 «?an/aou n athaeaeaoii ii
iaeiao ia eiouanoai». Iaeia ia eiouanoai aeeth/aaony a ninoaa
aia?aaeeciaaiiuo ?anoiaeia i?aaiecaoeee (aeaaao n/aoa 99 «I?eaueue e
oauoee» e?aaeeo 68 (ei)).

?anniio?ei i?eia? ?an/aoa iaeiaa ia eiouanoai 000 «?aaeiio?aeniaa»:

1) Aeey ?an/aoa ii iaeiao ia eiouanoai aun/eouaaaony n?aaeiaaiaeiaay
noieiinoue eiouanoaa i?aaei?eyoey ii oeacaiiie auoa oi?ioea:
neeaaeuaathony inoaoee ii n/aoai O01 + I03 – I02 + I04 – O05 + I10 +
I31(97) = 27 147 – 15 476 + 7 856 – 1 181+ 42 906 + 6 075 = 67 327 ?oa.
– iaeiaiiaeaaaaiay aaca

N?aaeiaaiaeiaay noieiinoue iaeaaaaiiai iaeiaii eiouanoaa ca io/aoiue
ia?eiae (9 ian)

,

2) ?ann/eouaaaony iaeia ia eiouanoai i?aaei?eyoey ca io/aoiue ia?eiae –
9 ianyoeaa :

N?aaeiaaiaeiaay noieiinoue iaeaaaaiiai iaeiaii ia eiouanoaa ca io/aoiue
ia?eiae o onoaiiaeaiioth noaaeo iaeiaa ^ noiia ii iaeiao ia eiouanoai ii
?an/aoo ca io/aoiue ia?eiae

Noaaea iaeiaa 2%, 43 980?oa. o 2% = 880 ?oa.

Noiia, i?e/eoathuayny e oieaoa a athaeaeao iaeiaa ia eiouanoai ii n?ieo
= noiia ii iaeiao ia eiouanoai ii ?an/aoo ca io/aoiue ia?eiae –
ia/eneaiea a athaeaeao ca i?ioeue io/aoiue ia?eiae

880 ?oa.- 532 ?oa. = 348 ?oa.

Oi?iu ii ?an/aoo iaeiaa ia eiouanoai i?aaeeiaeaiu a i?eeiaeaiee ?2.

1.1.3 Iaeiae, neoaeauea enoi/ieeaie ia?aciaaiey aei?iaeiuo oiiaeia

A niioaaonoaee n Caeiiii ?O io 18.10.91 N 1759-1, Eino?oeoeeae IIN
?innee io 04.04.2000 N 59) oeaeaaua aiaathaeaeaoiua n?aaenoaa aei?iaeiuo
oiiaeia ia?acothony ca n/ao:

• iaeiaa ia ?aaeecaoeeth ai?th/a-niaci/iuo iaoa?eaeia (aei 01.01.2001);

• iaeiaa ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia;

• iaeiaa n aeaaeaeueoeaa o?ainii?oiuo n?aaenoa;

• iaeiaa ia i?eia?aoaiea aaoio?ainii?oiuo n?aaenoa (e?iia i?eia?aoaaiuo
a?aaeaeaiaie a ee/iia iieueciaaiea eaaeiauo aaoiiiaeeae) (aei
01.01.2001);

nai?a ca i?iacae aaoio?ainii?oiuo n?aaenoa, ca?aaeno?e?iaaiiuo ia
oa??eoi?ee eiino?aiiuo ainoaea?noa, ii aaoiiiaeeueiui aei?iaai
?inneeneie Oaaea?aoeee.

Ii?yaeie en/eneaiey e oieaou iaeiaa ia iieueciaaoaeae aaoiiiaeeueiuo
aei?ia: i?e onooiea i?aaa (o?aaiaaiey) o i?iaeaaoea i?iaeoeoeee
(oiaa?ia, ?aaio, oneoa), onooiathuaai i?aai (o?aaiaaiea), au?o/ea io
?aaeecaoeee oiaa?ia (i?iaeoeoeee, ?aaio, oneoa) ii?aaeaeyaony a
niioaaonoaee n o/aoiie iieeoeeie – ii ia?a ioa?ocee oiaa?ia (ioa?ocee
i?iaeoeoeee, auiieiaiey ?aaio, ieacaiey .oneoa) e i?aaeuyaeaiey
iieoiaoaeth (caeac/eeo) ?an/aoiuo aeieoiaioia (eee eiiio iiiaioo
ia?aoiaea i?aaa nianoaaiiinoe ia oiaa?u, i?iaeoeoeeth) eee ii ia?a aa
iieaou (a iiiaio iiaaoaiey aeaaeoi?neie caaeieaeaiiinoe, /eneeaoaeny ca
iieoiaoaeai).

I?e o/aoiie iieeoeea “ii iieaoa” o i?iaeaaoea oiaa?ia (i?iaeoeoeee,
?aaio, oneoa) a iiiaio onooiee i?aaa (o?aaiaaiey) aicieeaao au?o/ea io
?aaeecaoeee ?aiaa i?iaeaiiuo (iinoaaeaiiuo) ei oiaa?ia (i?iaeoeoeee,
?aaio, oneoa).

Aeey oeaeae iaeiaiiaeiaeaiey ?acia? au?o/ee io ?aaeecaoeee oiaa?ia
(i?iaeoeoeee, ?aaio, oneoa) ii?aaeaeyaony enoiaey ec aeiaiai?iuo
ioiioaiee e ia?ae/iuo aeieoiaioia, ioi?ieaiiuo n iieoiaoaeai oiaa?ia
(i?iaeoeoeee, ?aaio, oneoa), e ia caaeneo io aeiaiai?iie noieiinoe
onooiaaiiai i?aaa (o?aaiaaiey).

O eeoea, i?eia?aoathuaai i?aai (o?aaiaaiea) e caoai ?aaeecothuaai aai (a
o./. aeaaeoi?o), oeacaiiia i?aai (o?aaiaaiea) ?anniao?eaaaony eae
oeiainiaia aeiaeaiea.

Oaaeeoea 1.3

#G0

IAEIA IA IIEUeCIAAOAEAE AAOIIIAEEUeIUO AeI?IA

1 2 3 4 5

Ieaoaeue-ueee Iauaeo

iaeiaiia- Noaaea iaeiaa, ca/eneyaiiai a Enoi/iee

oieaou N?ie

oieaou

eiaeaiey

oa??eoi?eaeueiua aei?iaeiua oiiaeu noauaeoia ?O

#M12293 0 9019557 1265885411 81 3923185455 2822 3222633283 1119032955
310777731 77th?eaee/aneea eeoea#S

#M12293 0 9019557 1265885411 81 3923185455 2822 3222633283 1119032955
310777731 77au?o/ea, iieo/aiiay io ?aaeecaoeee
i?iaeoeoeee(?aaio,oneoa),noiia ?acieoeu iaaeaeo i?iaeaaeiie e iieoiiie
oeaiaie oiaa?ia, ?aaeeciaaiiuo a ?acoeueoaoa caaioiaeoaeueiie, nauoiaie
e oi?aiaie aeayoaeueiinoe#S

#M12293 1 9019557 838868011 2976954219 1230395627 3464 3446434933 78
4152755060 39724052141,0#S% #S #M12293 0 9019557 1265885411 84
3770535500 4257893759 3280693583 446519060 4257893759 3280693583noiia
iaeiaiauo ieaoaaeae aeeth/aaony a ninoaa cao?ao ii i?iecaiaenoao e
?aaeecaoeee i?iaeoeoeee (?aaio, oneoa)#S #M12293 1 901759065 24890
408577368 2822 4106026023 2827 4083209853 3874882817 27265254201 ?ac a
ianyoe#S

#M12293 0 901759065 24889 408577368 1366188665 3464 1997878562 49547690
2726525420 31850380661 ?ac a eaa?oae#S

?acia? iaeiaa ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia (Iaei?)
?ann/eouaaaony:

,

aaea A – au?o/ea io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa, ?oa;

IAeN – iaeia ia aeiaaaeaiioth noieiinoue, ?oa;

A – aeoeec (ii i?aaiecaoeeyi – i?iecaiaeeoaeyi iiaeaeoeeciuo
oiaa?ia),?oa;

YI – yenii?oiua iioeeiu (ii yenii?oo),?oa;

EN – eeoeaiceiiiua nai?u ca i?iecaiaenoai, ?iceea, o?aiaiea aeeiaieueiie
i?iaeoeoeee, ?oa;

I – i?ioeaioiua iaaeaaaee e ?icie/iui oeaiai ia ?aaeeii?eaiieee e
oaeaaeci?u, ?oa;

Naei? – noaaea iaeiaa ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia,%

Aeey caaioiaeoaeueiuo, oi?aothueo e niaaaeai/anei – nauoiauo
i?aaiecaoeee ?acia? iaeiaa ii?aaeaeyaony ii oi?ioea:

,

aaea Ni?iae, Niie – niioaaonoaaiii i?iaeaaeiay e iieoiiay oeaia oiaa?ia,
?oa;

IAeN – iaeia ia aeiaaaeaiioth noieiinoue, en/eneaiiue io ?acieoeu
?aaeeciaaiiuo oiaa?ia, ?oa. Noiia ieaoaaeae ii iaeiao ia iieueciaaoaeae
aaoiiiaeeueiuo aei?ia aeeth/aaiay a ninoaa cao?ao ii i?iecaiaenoao e
?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa, o/eouaaaony ia aeaaaoao n/aoia 26
«Iauaoicyenoaaiiua ?anoiaeu», 44 «?anoiaeu ia i?iaeaaeo» e e?aaeeoa
n/aoa 68 «?an/aou n athaeaeaoii ii iaeiao ia iieueciaaoaeae
aaoiaei?iaaie».

I?eia? ?an/aoa ii iaeiao ia iieueciaaoaeae aaoiiiaeeueiuie aei?iaaie a
/anoe oa??eoi?eaeueiiai aei?iaeiiai oiiaea 000 «?aaeiio?aeniaa»:

1) Au?o/ea io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa) ?ann/eouaaaony n
o/aoii iieiaeaiee Eino?oeoeee. Au?o/ea io ?aaeecaoeee ii i?iecaiaenoao –
yoi iauay noiia iiea/aiiuo n/aoia aac IAeN, iia ninoaaeyao 114733?oa.,

noaaea iaeiaa 1 %

Noiia io/eneyaiiai a athaeaeao iaeiaa =

= Noiia iiea/aiiuo n/aoia aac IAeNo1% = 44 733 o 1% = 1147 ?oa.

2) Noiia ?acieoeu iaaeaeo i?iaeaaeiie e iieoiiie oeaiaie oiaa?ia,
?aaeeciaaiiuo a ?acoeueoaoa caaioiaeoaeueiie, niaaaeai/anei – nauoiaie e
oi?aiaie aeayoaeueiinoe , ?ann/eouaaaony n o/aoii iieiaeaiee
Eino?oeoeee.

I?iaeaaeiay oeaia – iieoiiay oeaia = iaoeaiea

187 486 ?oa – 158 995 ?oa.= 26 390

Noiia, io/eneyaiiai a /anoe oa??eoi?eaeueiiai aei?iaeiiai oiiaea, iaeiaa
= Iaoeaiea o 1% = 26 390o1% = 264 ?oa.

Oi?ia n ?an/aoii ii iaeiao ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia
i?aaenoaaeaia a i?eeiaeaiee ? 3.

Iaeiaii n aeaaeaeueoeaa o?ainii?oiuo n?aaenoa (Iae) iaeaaathony
o?ainii?oiua n?aaenoaa, iaoiaeyueany a nianoaaiiinoe i?aaiecaoeee.
Noaaee iaeiaa caaenyo io aeaea e iiuiinoe o?ainii?oiiai n?aaenoaa. Noiiu
ieaoaaeae ii iaeiao n aeaaeaeueoeaa o?ainii?oiuo n?aaenoa aeeth/athony a
cao?aou .ia i?iecaiaenoai: aeaaao n/aoa 26 «Iauaoicyenoaaiiua ?anoiaeu»,
e?aaeeo 68 “?an/aou n athaeaeaoii ii iaeiao n aeaaeaeueoeaa o?ainii?oiuo
n?aaenoa» Oiea/eaaaony iaeei ?ac a aiae ia iicaeiaa n?iea ?aaeno?aoeee.

000 «?aaeiio?aeniaa» io/eneaiey ii iaeiao n aeaaeaeueoeaa o?ainii?oiuo
n?aaenoa ia i?iecaiaeeo, oae eae ia yaeyaony nianoaaiieeii o?ainii?oiuo
n?aaenoa.

1.1.4 Iaeia ia i?eaueue

Aceiaaony ia anae oa??eoi?ee ?O. I?eaueue i?aaenoaaeyao niaie oeiainiaue
?acoeueoao aeayoaeueiinoe i?aaei?eyoey. ?ann/eoaiiay a niioaaonoaee n
onoaiiaeaiiui ii?yaeeii, i?eaueue yaeyaony iaeiaiaie aacie aeey
en/eneaiey iaeiaa ia i?eaueue. Iaeiaii ia i?eaueue iaeaaaaony aaeiaay
i?eaueue i?aaei?eyoey, oiaiueoaiiay (oaaee/aiiay) a niioaaonoaee n
iieiaeaieyie, i?aaeoniio?aiiuie Eino?oeoeeae. Aaeiaay i?eaueue
i?aaenoaaeyao niaie noiio i?eauee (oauoea) io ?aaeecaoeee i?iaeoeoeee
(?aaio, oneoa), iniiaiuo oiiaeia (aeeth/ay caiaeueiua o/anoee), eiiai
eiouanoaa i?aaei?eyoey e aeioiaeia aia?aaeecaoeeiiiuo iia?aoeee,
oiaiueoaiiuo ia noiio ?anoiaeia ii yoei iia?aoeeyi.

I?eaueue io ?aaeecaoeee i?iaeoeoeee:

I? = A – IAeN – A – 3,

aaea A – au?o/ea io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa;

IAeN – iaeia ia aeiaaaeaiioth noieiinoue;

A- aeoeecu;

3 – cao?aou ia i?iecaiaenoai i?iaeoeoeee, ?aaio, oneoa.

Ia?a/aiue cao?ao, aeeth/aaiuo a naaanoieiinoue i?iaeoeoeee (?aaio,
oneoa), e ii?yaeie oi?ie?iaaiey oeiainiauo ?acoeueoaoia, o/eouaaaiuo i?e
?an/aoa iaeiaiiaeaaaaiie i?eauee, ii?aaeaeythony Oaaea?aeueiui Caeiiii.

Anee iiiaii?ioeeueiia i?aaei?eyoea eiaao ianeieueei aeaeia
aeayoaeueiinoe, ii eioi?ui onoaiiaeaiu ?aciua noaaee iaeiaa, oi aai
en/eneaiea i?iecaiaeeony io i?eauee, iieo/aaiie io eaaeaeiai aeaea
aeayoaeueiinoe, ii niioaaonoaothuei noaaeai, iacaaeneii io ?acoeueoaoia
aeayoaeueiinoe a oeaeii ii i?aaei?eyoeth. I?e yoii ?an/aou ii iaeiao ia
i?eaueue i?aaenoaaeythony ioaeaeueii.

Aeey oeaeae iaeiaiiaeiaeaiey aaeiaay i?eaueue iiaeeaaeeo ei??aeoe?iaea:

Iei?aae = Iaae – Iino- Iia? + Cna + Eaac+ Oi? + Ooea+ Oai?,

aaea Iino – i?eaueue a inoaoeao ioa?oaeaiiie, ii ia iiea/aiiie
i?iaeoeoeee, anee iiiaioii ?aaeecaoeee yaeyaony iieaoa;

Iia? – i?eaueue iieo/aiiay io ia?a?an/aoa au?o/ee i?e ?aaeecaoeee,
iaiaia e aacaiciacaeiie ia?aaea/a i?iaeoeoeee (?aaio, oneoa) ii oeaia ia
auoa oaeoe/aneie naaanoieiinoe;

Caa – naa?oii?iaoeaiua cao?aou;

Eaac – naaanoieiinoue aacaiciacaeii iieo/aiiiai eiouanoaa;

Oi? – oauoee io i?i/ae ?aaeecaoeee;

Ooea – ?acieoea iaaeaeo ?uii/iie oeaiie n o/aoii i?aaeaeueiuo a?aieoe a?
eieaaaiee e oaeoe/aneie oeaiie ?aaeecaoeee oeaiiuo aoiaa;

Oae? – oauoee io aia?aaeecaoeeiiiuo iia?aoeee.

Iineieueeo aaeiaay i?eaueue i?aaiecaoeee ii?aaeaeaia ii iiiaioo
?aaeecaoeee «ioa?ocea», oi a neo/aa, anee aeey oeaeae iaeiaiiaeiaeaiey
iiiaioii ?aaeecaoeee i?eiyoa «iieaoa», iaiaoiaeeii aaeiaoth i?eaueue
ioei??aeoe?iaaoue (oiaiueoeoue) ia i?eaueue a inoaoeao ioa?oaeaiiie, ii
ia iiea/aiiie i?iaeoeoeee, auiieiaiiuo ?aaio, ieacaiiuo oneoa. Ia?an/ao
i?eauee i?iecaiaeeony a oii neo/aa, anee i?aaiecaoeey inouanoaeyao
?aaeecaoeeth oiaa?ia, ?aaio, oneoa ii oeaiai ia auoa naaanoieiinoe.

Aaeiaoth i?eaueue aeey oeaeae iaeiaiiaeiaeaiey iaiaoiaeeii
ei??aeoe?iaaoue (oaaee/eaaoue) ia ana aeaeu ?anoiaeia, ia io?aaeaiiuo a
ia?a/ia aia?aaeecaoeeiiiuo ?anoiaeia Iieiaeaiey i oeiainiauo
?acoeueoaoao aeayoaeueiinoe i?aaiecaoeee.

I?eaueue, iaeaaaaiay iaeiaii (Iiae), ?ann/eouaaaony neaaeothuei ia?acii:

Iiae = Iei?aae – Aeoea – Aeo/ -Ii- E

Aeoea – aeioiaeu ii aeoeeyi e ainoaea?noaaiiui oeaiiui aoiaaai;

Aeo/ – aeioiaeu io aeieaaiai o/anoey;

Ii – i?eaueue io iin?aaeie/aneeo iia?aoeee;

E – eueaiou ii iaeiao ia i?eaueue.

Aeioiaeu ii aeoeeyi, ainoaea?noaaiiui oeaiiui aoiaaai, io aeieaaiai
o/anoey, io iin?aaeie/aneeo iia?aoeee eneeth/athony ec aaeainiaie
i?eauee, oae eae iaeaaathony iaeiaii ii noaaeai, ioee/iuie io iauae
noaaee iaeiaa ia i?eaueue. Eueaiou, eneeth/aaiua ec iaeaaaaiie i?eauee
(E), ii?aaeaeythony a niioaaonoaee n Caeiiii «I iaeiaa ia i?eaueue», i?e
yoii iauay noiia eueaio ia aeieaeia i?aauoaoue 50% iaeiaa ia i?eaueue,
en/eneaiiiai aac o/aoa eueaio.

?an/ao oaeoe/aneie noiiu iaeiaa ia i?eaueue i?iecaiaeeony
aaeaeaa?oaeueii ia?anoathuei eoiaii n ia/aea aiaea:

aaea Ii?eae – noiia iaeiaa ia i?eaueue a ?ann/eouaaaiii e-eaa?oaea
(ianyoea), ?oa;

– ?acia? iaeaaaaiie i?eauee ii anai eaa?oaeai (ianyoeai) n ia/aea
aiaea aei ?ann/eouaaaiiai,

?oa;

Ni?ea – noaaea iaeiaa ia i?eaueue, %;

– noiia iaeiaa ia i?eaueue, en/eneaiiay n ia/aea aiaea ii anai
eaa?oaeai (ianyoeai), i?aaeoanoaothuei ?an/aoiiio.

I?e aaeaeaa?oaeueiie oieaoa iaeiaa ia i?eaueue i?aaei?eyoea aeieaeii
ieaoeoue aaainiaua ieaoaaee aei 15-ai /enea eaaeaeiai ianyoea a ?acia?a
iaeiie o?aoe ieaie?oaiie noiiu iaeiaa ia i?eaueue ia eaa?oae.
I?aaiecaoeee i?aaenoaaeytho a iaeiaiaoth einiaeoeeth aei ia?aiai /enea
eaa?oaea ni?aaeo i ieaie?oaiie i?eauee ia eaa?oae.

Anee i?e eaa?oaeueiuo ?an/aoao aicieeaao ?acieoea iaaeaeo noiiie iaeiaa,
iiaeeaaeauae aianaieth a athaeaeao ii oaeoe/anee iieo/aiiie i?eauee, e
aaainiauie ieaoaaeaie iaeiaa a oa/aiea eaa?oaea, oi i?iecaiaeyony
aeiiieieoaeueiua ?an/aou ii iaeiao ia i?eaueue. Anee oaeoe/aneay noiia
iaeiaa aieueoa noiiu aaainiauo ieaoaaeae, oi aicieeathuay ?acieoea
iaeaaaaony aeiiieieoaeueiui iaeiaii (Iaeii):

aaea Ioi? – oaeoe/aneay noiia iaeiaa ia i?eaueue;

Iaai? – noiia aaainiauo ieaoaaeae iaeiaa a oa/aiea eaa?oaea (ii
ia aieueoa noiiu, oeacaiiie a ni?aaea);

No/ – o/aoiay noaaea.

Anee oaeoe/aneay noiia iaeiaa iaiueoa noiiu aaainiauo ieaoaaeae, oi ii
aicieeathuae ?acieoea iiyaeyaony aeiea athaeaeaoa

aaea Aea – noiia, iiaeeaaeauay aica?aoo ec athaeaeaoa.

O/ao iaeiaa ia i?eaueue aaaeaony ia n/aoao : aeaaao 99 «I?eaueue e
oauoee», e?aaeeo 68 «?an/aou ii iaeiao ia i?eaueue i?aaei?eyoey». A
niioaaonoaee n aeaenoaothueie ii?iaoeaiuie aeieoiaioaie aooaaeoa?neay
io/aoiinoue ninoaaeyaony enoiaey ec i?eioeeia a?aiaiiie ii?aaeaeaiiinoe
oaeoia oicyenoaaiiie aeayoaeueiinoe, niaeanii eioi?iio i?iaeoeoeey
n/eoaaony ?aaeeciaaiiie iinea ia?aoiaea i?aaa nianoaaiiinoe ia iaa e
iieoiaoaeth (o. a. ii iiiaioo aa io/oaeaeaiey eee, eae i?eiyoi
aiai?eoue, ii ioa?ocea).

Ninoaaeaiea ?an/aoa ii iaeiao ia i?eaueue 000 «?aaeiio?aeniaa»:

1. Ii no?iea 1 iieacuaaaony aaeiaay i?eaueue i?aaei?eyoey, o. a. noiia
i?eauee, auyaeaiiay a aeaea naeueaei ii n/aoo 99 “I?eauee e oauoee” (n
o/aoii ei??aeoe?iaee ) – 2 883 ?oa.

Aeaiiay noiia aa?aony ec no?iee 6 Ni?aaee e ?an/aoo iaeiaa io
oaeoe/aneie i?eauee (6 607 ?oa. – 3 724 ?oa.)

2. Ii no?iea 2 io?aaeathony aeioiaeu, iiaeeaaeauea eneeth/aieth ec
aaeiaie i?eauee a niioaaonoaee n i.4 Eino?oeoeee Ainiaeianeoaeau ?O ?
37. A iaoai i?eia?a ionoonoaotho.

3. Ii no?iea 3 io?aaeathony eueaiou ii iaeiao ia i?eaueue a /anoe
i?eauee, ia iiaeeaaeauae iaeiaiiaeiaeaieth niaeanii i. 4.6 Eino?oeoeee.
A iaoai i?eia?a ionoonoaotho.

4. Ii no?iea 4 io?aaeathony noiia eueaio ii iaeiao ia i?eaueue a
niioaaonoaee n i. 4.1, 4.3, 4.4, 4.5 Eino?oeoeee e ii?iaoeaiui i?aaiaui
aeoai. I?e yoii i?aaei?eyoeai a ea/anoaa i?eeiaeaiey e ?an/aoo ii iaeiao
ia i?eaueue i?e caiieiaiee no?iee 4 aeieaeai auoue ninoaaeai
niaoeeaeueiue ?an/ao oeacaiiuo eueaio.

5. Ii no?iea 5 io?aaeaaony noiia iaeiaiiaeaaaaiie i?eauee (no?iea 1 –
no?iea 2 – no?iea 3 – no?iea 4 -?an/aoa ii iaeiao ia i?eaueue): 2 883
?oa.

6. Ii no?iea 6 oeacuaaaony noaaea iaeiaa ia i?eaueue anaai a %: 35%, a
oii /enea: a) a oaaea?aeueiue athaeaeao – 11 %

a) a athaeaeaou ?anioaeee a ninoaaa ?O, e?aaa e o.ae. – 19%

a) a athaeaeaou ?aeiiia, ai?iaeia, iinaeeia e o.ae. – 5%

7. Ii no?iea 7 iieacuaaaony noiia iaeiaa ia i?eaueue anaai – 1009 ?oa.,
a oii /enea: – a oaaea?aeueiue athaeaeao – 317 ?oa. (no?.5 o no?. 6 «a»)
:100

– a athaeaeaou ?anioaeee a ninoaaa ?O, e?aaa e o.ae. – 548?oa. (no?.5 o
no?. 6 «a»): 100

– a athaeaeaou ?aeiiia, ai?iaeia, iinaeeia e o.ae. – 144 ?oa. (no?.5 o
no?. 6 «a») : 100

8. A no?iea 8 caienuaaaony noiia a?aiaeiie ieaou (ca au/aoii
aii?oecaoeeiiiuo io/eneaiee (eciina)), iiaeeaaeauae aciino a athaeaeao e
eneeth/aaiie ec iaeiaa ia i?eaueue. Yoa no?iea caiieiyaony oieueei
a?aiaeiuie i?aaei?eyoeyie, a?aiaeothueie ainoaea?noaaiiia eiouanoai. A
iaoai i?eia?a ionoonoaoao.

9. Ii no?iea 9 iieacuaaaony noiia iaeiaa ia i?eaueue, ia/eneaiiay a
athaeaeao ca io/aoiue ia?eiae (ca 9 ianyoeaa 2001a.) (no?iea 7 – no?iea
8) (aeaiiua no?iee 9 niaiaaeatho n aeaiiuie no?iee 7):

10. Ii no?iea 10 io?aaeaaony noiia ia/eneaiiuo a io/aoiii ia?eiaea a
athaeaeao ieaoaaeae ii iaeiao ia i?eaueue, o. a. noiia iaeiaa io
oaeoe/aneie i?eauee, ia/eneaiiay ii ?an/aoo ca 6 ianyoeaa 2001a. – 341
?oa., a oii /enea:

a oaaea?aeueiue athaeaeao – 107?oa.

a athaeaeaou ?anioaeee a ninoaaa ?O, e?aaa e o.ae. – 185 ?oa. a
athaeaeaou ?aeiiia, ai?iaeia, iinaeeia e o.ae. – 49 ?oa.

11. Ii no?ieai 11e 12 iieacuaaaony noiia iaeiaa ia i?eaueue,
iiaeeaaeauay aeiieaoa a athaeaeao (eeai aica?aoo ec athaeaeaoa) ii
eoiaai io/aoiiai ia?eiaea, o. a. (no?iea 9 – no?iea 10): a iaoai neo/aa
e aeiieaoa ii n?ieo ia 03.11.2001

-a oaaea?aeueiue athaeaeao -210?oa.

-a athaeaeaou ?anioaeee a ninoaaa ?O, e?aaa e o.ae. – 363 ?oa. a
athaeaeaou ?aeiiia, ai?iaeia, e iinaeeia e o.ae. – 95 ?oa.

Oi?ia ?an/aoa iaeiaa i?eaueue, a oaeaea ni?aaea e io/aou i?aaenoaaeaiu a
i?eeiaeaiee ? 4.

Neaaeoao ioiaoeoue, /oi a nayce n anooieaieai n 1 yiaa?y 2002 aiaea
aeaau 25 IE ?O ii?iaoeaiuie aoaeoo yaeyoueny aeaa iaoiaea ii?aaeaeaiey
aeioiaeia e ?anoiaeia aeey en/eneaiey iaeiaa ia i?eaueue:

A) iaoiae ia/eneaiee – aeioiaeu o/eouaathony a oii ia?eiaea, a eioi?ii
iie auee iieo/aiu, a ?anoiaeu -eiaaea iie auee i?iecaaaeaiu. Aeaiiue
iaoiae ai iiiaii noiae n iaoiaeii ii?aaeaeaiey au?o/ee ii «ioa?ocea».

A) eanniaue iaoiae – aai iniaaiiinoueth yaeyaony oi, /oi aeioiaeu
(?anoiaeu) o/eouaathony aeey oeaeae iaeiaiiaeiaeaiey a oii ia?eiaea, a
eioi?ii iie auee oaeoe/anee iieo/aiu (iiea/aiu).

N ia/aea 2002 aiaea ia i?aaei?eyoeyo e?iia aooaaeoa?neiai o/aoa ( ii
ioa?ocea), iaiaoiaeeii aanoe iaeiaiaue o/ao n eniieueciaaieai ?aaeno?ia
aeey en/eneaiey iaeiaiaie aacu iaeiaa ia aeioiaeu.

A neaaenoaea yoiai n 2002 aiaea a 000 «?aaeiio?aeniaa» auea i?eiyoa
o/aoiay iieeoeea aeey oeaeae iaeiaiiaeiaeaiey ( a ?ac?aca 25 aeaau) ii
iaoiaeo ia/eneaiey.

Oaaeeoea 1.4

aceiathony ia anae oa??eoi?ee ?inneeneie Oaaea?aoeee

IAEIA IA I?EAUEUe I?AAIECAOeEE

(a niioaaonoaee n #M12293 0 901765862 24573 2929327695 4294960038
1015782930 1097272549 3380049664 3172183004 3148164258aeaaie 25
Iaeiaiaiai eiaeaena ?inneeneie Oaaea?aoeee#S)

1 2 3 4 5

#M12293 0 901765862 7715690 408577368 1595119892 1406751650 2822
4026518770 996174789 4171821207Ieaoaeueueee#S #M12293 0 901765862
7715691 3840339214 1135869455 2063298628 1135869455 3464 1406751669
2822Iauaeo iaeiai-iaeiaeaiey#S #M12293 0 901765862 7716630 594938987
4201696418 77 594943361 777719781 2225 3214039683Iaeiaiaay aaca#S
#M12293 0 901765862 7716945 594947443 374203812 235398431 374203812 77
594947446 1229978460Iaeiaiaue ia?eiae#S #M12293 0 901765862 7716947
353838200 4 3665988674 2140077019 1406751650 4 1406751650N?iee oieaou#S

?inneeneea i?aaiecaoeee;

eiino?aiiua i?aaiecaoeee, inouanoaeythuea naith aeayoaeueiinoue a
?inneeneie Oaaea?aoeee /a?ac iinoiyiiua i?aaenoaaeoaeue-noaa e (eee)
iieo/athuea aeioiaeu io enoi/ieeia a ?inneeneie Oaaea?aoeee. i?eaueue,
iieo/aiiay iaeiaiieaoaeueueeii

aeaiaaeiia au?aaeaiea i?eauee, ii?aaeaeyaiie a niioaaonoaee ni #M12293
0 901765862 7715691 3840339214 1135869455 2063298628 1135869455 3464
1406751669 2822noaoueae 247 Eiaeaena#S, iiaeeaaeauae iaeiaiiaeiaeaieth
Eaeaiaea?-iue aiae

Io/aoiue ia?eiae

ia?aue eaa?oae, iieoaiaeea e aeaayoue ianyoeaa eaeaiaea?iiai aiaea
iaeia oiea/eaaaony ia iicaeiaa n?iea, onoaiiaeaiiiai aeey iiaea/e
iaeiaiauo aeaeea?aoeee ca niioaaonoaothuee iaeiaiaue ia?eiae #M12293 3
901765862 1265885411 7716949 594938987 1912042219 77 408577368
3596155122 3154noaoueae 289#S Eiaeaena.

Ni. oaeaea: #M12293 2 901765862 7716946 1376109634 3359731583
1406751650 4 2963784191 3280693583 77ii?yaeie en/eneaiey iaeiaa e
aaainiauo ieaoaaeae#S; #M12293 1 901765862 1265885411 7716947
353838200 4 3665988674 2140077019 1406751650 4n?iee e ii?yaeie oieaou
iaeiaa e iaeiaa a aeaea aaainiauo ieaoaaeae#S; #M12293 0 901765862
7716948 2024542340 3359731583 4 2140077019 1406751650 371217748
2233143300iniaaiiinoe en/eneaiey e oieaou iaeiaa iaeiaiieaoaeueueeii,
eiathuei iainiaeaiiua iiae?acaeaeaiey#S

I?iaeieaeaiea oaaeeoeu 1.4

?acia? a oii /enea ca/eneyaiie:

noaaee, anaai (%) a oaaea?aeueiue athaeaeao a athaeaeaou noauaeoia
?O#M12293 0 840000014 77 2354960187 1543068899 3446436194 1140302815
4294967294 3096722999 3844407738#S * a ianoiua athaeaeaou

24 7,5 14,5 2,0

Caeiiiaeaoaeueiua (i?aaenoaaeoaeueiua) i?aaiu noauaeoia ?inneeneie
Oaaea?aoeee ai?aaa nieaeaoue aeey ioaeaeueiuo eaoaai?ee
iaeiaiieaoaeueueeia iaeiaiaoth noaaeo a /anoe noii iaeiaa, ca/eneyaiuo a
athaeaeaou noauaeoia ?inneeneie Oaaea?aoeee. I?e yoii oeacaiiay noaaea
ia iiaeao auoue ieaea 10,5%.

1.1.5 Iaeia (nai?) ia oeaeaaia niaea?aeaiea ieeeoeee

Onoaiaaeeaaaony caeiiiaeaoaeueiuie aeoaie noauaeoia ?O e i?aaiia
ianoiiai naiioi?aaeaiey oaeaea a niioaaonoaee n Caeiiii ?O «Ia iniiaao
iaeiaiaie nenoaiu». Ii aeaenoaoao ia oa??eoi?ee niioaaonoaothueo
ai?iaeia, ?aeiiia a ai?iaeao e naeueneie ianoiinoe.

Oaaeeoea 1.5

i?aaeaeueiua ?acia?u noaaie ii?aaeaeaiu caeiiiaeaoaeuenoaii ?O

aceiathony ii ?aoaieth i?aaiia ianoiiai naiioi?aaeaiey

OeAEAAUA NAI?U IA NIAeA?AEAIEA IEEEOeEE, IA AEAAIONO?IENOAI OA??EOI?EE,
IA IOAEAeU IA?ACIAAIEss E Ae?OAEA OeAEE (a niioaaonoaee n Caeiiii ?O io
27.12.91 N 2118-1, ienueiii Eiiennee Niaaoa ?anioaeee AN ?O ii
athaeaeaoo, ieaiai, iaeiaai e oeaiai, IO ?O, AIN ?O io 04.06.92. N
5-1/693; 4-5-20; EE-6-04/176)

1 2 3 4 5

Ieaoaeueueee

Iauaeo iaeiaiiaeiaeaiey

Noaaea (ia ana aeaeu oeaeaauo nai?ia ii niaieoiiinoe)

Enoi/iee

oieaou

N?ie oieaou

th?eaee/aneea eeoea

oiiae iieaou o?oaea

ia aieaa 3% io aiaeiaiai oiiaea iieaou o?oaea, ?ann/eoaiiiai enoiaey ec
onoaiiaeaiiiai caeiiii ?acia?a I?IO a aiae

oeiainiaua ?acoeueoaou

onoaiaaeeaaaony i?aaenoaaeoaeueiui e i?aaiaie aeanoe

oece/aneea eeoea

ia aieaa 3% io 12-oe e?aoiiai I?IO a aiae

n?aaenoaa oece/aneeo eeoe

O/ao iaeiaa (nai?a) ia niaea?aeaiea ieeeoeee aeeth/aaony a ninoaa
iia?aoeee ?anoiaeia (aeaaao n/aoa 91/2 «I?i/ea ?anoiaeu» e?aaeeo n/aoa
68 «?an/aou n athaeaeaoii ii iaeiao (nai?o) ia niaea?aeaiea ieeeoeee».

I?eia? ?an/aoa oeaeaaiai nai?a ia niaea?aeaiea ieeeoeee 000
«?aaeiio?aeniaa»:

1) Eniieuecoy oaaaeue, ?ann/eouaaaony n?aaeianieni/iay
/eneaiiinoue ?aaioathueo ca io/aoiue ia?eiae (Iinoaiiaeaiea Aineiinoaoa
?O io 07.12.98 ? 121, Eino?oeoeey io 17.09.87 ?17-10-03-70 ooaa?aeaeaia
n 01.01.99):

N?aaeiyy /eneaiiinoue caiyouo ?aaioieeia ca io/aoiue ia?eiae (/enei
io?aaioaiiuo /aeiaaeiaeiae aeaeeony ia /enei ?aai/eo aeiae ii
eaeaiaea?th a io/aoiii ianyoea).

2) Aun/eouaaaony oiiae ca?aaioiie ieaou :

I?IO o n?aaeianieni/iay /eneaiiinoue ?aaioieeia a io/aoiii ia?eiaea o
eie- ai ianyoeaa io/aoiiai ia?eiaea I?IO – 100 ?oa ( n 1 ethey 2001
Oaaea?aeueiue Caeii io 19.06.2000 ?82 -OC)

OCI = 10I?oa o 4 o 9 ian = 3 600 ?oa

3) noaaea oeaeaaiai nai?a 3%, en/eneaiiay noiia nai?a

Aeaie ?an/aoa oeaeaaiai nai?a ia niaea?aeaiea ieeeoeee i?aaenoaaeai a
i?eeiaeaiee ? 5.

1.1.6 Iaeia ia aeioiaeu oece/aneeo eeoe

Aceiaaony ia anae oa??eoi?ee ?inneeneie Oaaea?aoeee. Iaeia ia aeioiaeu
oece/aneeo eeoe ia?a/eneyaony a athaeaeao a aeaea oaea?aeaiiuo noii a
niioaaonoaee n ianoiyuei caeiiiaeaoaeuenoaii. O/eouaaaony ia aeaaaoa 70
«?an/aou n ia?niiaeii ii iieaoa o?oaea», e?aaeeoa 68 «Iaeia ia aeioiaeu
oece/aneeo eeoe».

Oaaeeoea#G0 1.6

IAEIA IA AeIOIAeU OECE*ANEEO EEOe

(a niioaaonoaee n #M12293 0 901765862 24571 2929327695 4294960038
2528866279 712216937 4292493590 24571 1265885411aeaaie 23 Iaeiaiaiai
eiaeaena ?inneeneie Oaaea?aoeee#S)

n 1 yiaa?y 2002 aiaea

1 2 3 4 5

Iaeiaiieaoaeue-ueee Iauaeo iaeiai-iaeiaeaiey Iaeiaiaay aaca Iaeiaiaue
ia?eiae N?ie oieaou:

oece/aneea eeoea, yaeythueany #M12293 0 901714421 3967316025 217114040
4257893743 2753282415 2697443001 2483551668 3967316025
217114040iaeiaiauie ?aceaeaioaie ?inneeneie Oaaea?aoeee#S aeioiae,
iieo/aiiue #M12293 1 901765862 77 4291814449 3214039683 4241973515
3380049691 6 2505789184 3154io enoi/ieeia a ?inneeneie Oaaea?aoeee#S e
(eee) #M12293 0 901765862 78 4291814449 3214039683 4241973515 3380049691
2827 2813148557 6io enoi/ieeia ca

i?aaeaeaie ?inneeneie Oaaea?aoeee#S ii?aaeaeyaony ioaeaeueii ii
eaaeaeiio aeaeo aeioiaeia, a ioiioaiee eioi?uo onoaiiaeaiu ?acee/iua
iaeiaiaua noaaee: #M12293 0 901765862 7714748 594947443 374203812
594947446 1229978460 2322737997 1929582047 4294871840eaeaiaea?-iue
aiae#S #M12293 1 901765862 7715062 2024542340 3359731583 1406751650
1243808448 2740078180 1376109634 4iaeiai-

auie aaaioaie#S;

#M12293 0 901765862 7715063 2024542340 3359731583 403950332 1406751650
3734151384 3205822600 4eiaeeaeaeoaeueiuie i?aaei?e-ieiaoaeyie e ae?oaeie
eeoeaie, caieiath-ueieny /anoiie i?aeoeeie#S;

oece/aneea eeoea, iieo/athuea #M12293 0 901765862 77 4291814449
3214039683 4241973515 3380049691 6 2505789184 3154aeioiaeu io
enoi/ieeia, ?aniieiaeaiiuo a ?inneeneie Oaaea?aoeee#S, ia yaeythueany
iaeiaiauie ?aceaeaioaie ?inneeneie Oaaea?aoeee #M12293 0 901765862 77
4291814449 3214039683 4241973515 3380049691 6 2505789184 3154aeioiae,
iieo/aiiue io enoi/ieeia a ?inneeneie Oaaea?aoeee#S

#M12293 4 901765862 7714743 2024542340 2054173439 4257889665
4201696445 1088328 1102504360 2505793570i?e iieo/aiee aeioiaeia a
iaoo?aeueiie oi?ia#S;#S#S#S

#M12293 3 901765862 7714744 2024542340 2054173439 4257889665
4201696445 1088328 1102504360 2505793570i?e iieo/aiee aeioiaeia a aeaea
iaoa?eaeueiie auaiaeu#S;

#M12293 2 901765862 7714745 2024542340 2054173439 4257889665
4201696445 3464 1759569728 391561479ii aeiaiai?ai no?aoiaaiey e
aeiaiai?ai iaainoaea?noaaiiiai iaineiiiiai iaania/aiey#S;

#M12293 1 901765862 7714746 2024542340 2140077019 1406751650 2822
3249723079 3967316041 691446aeioiaeu io aeieaaiai o/anoey a
i?aaiecaoeee#S;

#M12293 0 901765862 7714747 2024542340 2054173439 2505793570
4204066907 1789787197 1853649203 2323509361aeioiaeu ioaeaeueiuo
eaoaai?ee eiino?aiiuo a?aaeaeai#S.

#M12293 0 901765862 7715064 2024542340 3359731583 1406751650
4294967294 1336436760 4204066907 2156333762a ioiioaiee ioaeaeueiuo
aeaeia aeioiaeia#S.

I?iaeieaeaiea oaaeeoeu 1.6

Aeaeu aeioiaea Noaaea iaeiaa, %

Aeioiaeu, ca eneeth/aieai i?eaaaeaiiuo ieaea 13

Noieiinoue ethauo auea?uoae e i?ecia, iieo/aaiuo a i?iaiaeeiuo
eiieo?nao, ea?ao e ae?oaeo ia?ii?eyoeyo a oeaeyo ?aeeaiu oiaa?ia, ?aaio
e oneoa, a /anoe i?aauoaiey ?acia?ia, oeacaiiuo a #M12293 0 901765862
24576 3249723079 2827 1702394093 2422330468 1588534835 2589484307
3464ioieoa 28 noaouee 217 Iaeiaiaiai Eiaeaena ?inneeneie Oaaea?aoeee#S
35

No?aoiaua auieaou ii aeiaiai?ai aeia?iaieueiiai no?aoiaaiey a /anoe
i?aauoaiey ?acia?ia, oeacaiiuo a #M12293 0 901765862 78 446519087
2521295391 3137849354 2589484307 3464 1759569728 3375911424ioieoa 2
noaouee 213 Iaeiaiaiai Eiaeaena ?inneeneie Oaaea?aoeee#S 35

I?ioeaioiua aeioiaeu ii aeeaaeai a aaieao a /anoe i?aauoaiey noiiu,
?ann/eoaiiie enoiaey ec o?ao /aoaa?ouo aeaenoaothuae #M12291
842100048noaaee ?aoeiaine?iaaiey Oeaio?aeueiiai aaiea ?inneeneie
Oaaea?aoeee#S, a oa/aiea ia?eiaea, ca eioi?ue ia/eneaiu i?ioeaiou, ii
?oaeaaui aeeaaeai (ca eneeth/aieai n?i/iuo iaineiiiuo aeeaaeia,
aianaiiuo ia n?ie ia iaiaa oanoe ianyoeaa) e 9% aiaeiauo ii aeeaaeai a
eiino?aiiie aaethoa, a oaeaea i?ioeaioiua aeioiaeu ii n?i/iui iaineiiiui
aeeaaeai, aianaiiui aei 1 yiaa?y 2001 aiaea ia n?ie ia iaiaa oanoe
ianyoeaa, a /anoe i?aauoaiey noiiu, ?ann/eoaiiie enoiaey ec
aeaenoaothuae #M12291 842100048noaaee ?aoeiaine?iaaiey Oeaio?aeueiiai
aaiea ?inneeneie Oaaea?aoeee#S, a oa/aiea ia?eiaea, ca eioi?ue ia/eneaiu
i?ioeaiou 35

Noiia yeiiiiee ia i?ioeaioao i?e iieo/aiee iaeiaiieaoaeueueeaie caaiiuo
n?aaenoa a /anoe i?aauoaiey ?acia?ia, oeacaiiuo a #M12293 0 901765862 78
4292900552 1102504360 371217748 3249723052 4294967294 4233443393
1840825149ioieoa 2 noaouee 212 Iaeiaiaiai Eiaeaena ?inneeneie
Oaaea?aoeee#S 35

Aeioiaeu, iieo/aaiua oece/aneeie eeoeaie, ia yaeythueieny iaeiaiauie
?aceaeaioaie ?inneeneie Oaaea?aoeee 30

Aeioiaeu io aeieaaiai o/anoey a aeayoaeueiinoe i?aaiecaoeee, iieo/aiiua
a aeaea aeeaeaeaiaeia 6

A niioaaonoaee n aeaenoaothuei caeiiiaeaoaeuenoaii ii o?oaeo ec noii
ia/eneaiiie iieaou o?oaea ?aaioieeia III «?aaeiio?aeniaa» a iieueco
athaeaeaoa oaea?aeeaaaony iiaeioiaeiue iaeia:

1. Ec ia/eneaiiie ca?aaioiie ieaou i?iecaiaeyo noaiaea?oiua au/aou oaeea
eae: iaiaeaaaaiue ieieioi aeioiaea a ?acia?a 400 ?oa., ?anoiaeu ia
niaea?aeaiea iaeiiai ?aa?iea – 300 ?oa., a oaeaea iaeiaiaua au/aou,
i?aaeoniio?aiiua a i.2.3 no. 221 IE ?O.

?aaioieeo ia/eneaii ca ieoya?ue 11139,84?oa. – 4000,00 ?oa. iauay noiia
au/aoia n ia/aea aiaea (iaiaeaaaaiue ieieioi aeioiaea n ia/aea aiaea) =
= 7139,84 ?oa. – yoei ii?aaeaeytho iaeiaiaoth aaco.

2. Ec iieo/aiiie iaeiaiaie aacu en/eneytho iaeia ia aeioiaeu
oece/aneeo eeoe 7139,84 o 13% = 928,18 ?oa.

Eiaeeaeaeoaeueiua iaeiaiaua ea?oi/ee caiieiythony ia iniiaaiee
?an/aoii- ieaoaaeiie aeieoiaioaoeee n ia/aea aiaea ia?anoathuei eoiaii
(ni. I?eeiaeaiea ? 6).

1.1.7 Aaeeiue nioeeaeueiue iaeia

N 2001 aiaea aooaaeoa?ai i?eoiaeeony aanoe o/ao auieao, i?iecaaaeaiiuo a
iieueco oece/aneeo eeoe (?aaioieeia e eiuo), ia oieueei a oeaeyo
en/eneaiey iaeiaa ia aeioiaeu oece/aneeo eeoe, ii e aeey ?an/aoa
aaeeiiai nioeeaeueiiai iaeiaa.

Aaeeiue nioeeaeueiue iaeia aceiaaony ia anae oa??eoi?ee ?inneeneie
oaaea?aoeee. O/ao aaeeiiai nioeeaeueiiai iaeiaa (aciina) aaaeaony ii
aeaaaoo n/aoia: 20 «Iniiaiia i?iecaiaenoai», 44 «?anoiaeu ia i?iaeaaeo»;
ii e?aaeeoo n/aoa 69 «?an/aou ii nioeeaeueiiio no?aoiaaieth e
iaania/aieth»/ noan/aoa 1,2,3.

Oaaeeoea 1.7

(a niioaaonoaee n #M12293 0 901765862 1540216064 24572 2424856031
3170497103 2929327695 3587537933 24572 1265885411aeaaie 24 Iaeiaiaiai
eiaeaena ?inneeneie Oaaea?aoeee#S)

n 1 yiaa?y 2002 aiaea

1 2 3 4 5

#M12293 1 901765862 7715375 408577368 77 1595119892 1406751650
4171821207 4294967294 4241973515Iaeiaiieaoaeueueee#S #M12293 1
901765862 7715376 3840339214 1135869455 77 2063298628 1135869455 2225
371217738Iauaeo iaeiaiiaeiaeaiey#M12293 0 842100168 78 768331651
1737186395 2827 3096716597 3825778756 1135869455 32243094#S#S #M12293 0
901765862 7715377 594938987 4201696418 7715377 77 594938987 4201696418
371217738Iaeiaiaay aaca#S Iaeiaiaue ia?eiae N?ie oieaou

I?iaeieaeaiea oaaeeoeu 1.7

1 2 3 4 5

1) ?aaioiaeaoaee, i?iecaiaeyuea auieaou iaaiiui ?aaioieeai, a oii /enea:
i?aaiecaoeee;

eiaeeaeaeoaeueiua i?aaei?eieiaoaee;

?iaeiaua, naiaeiua iaueiu iaei/eneaiiuo ia?iaeia Naaa?a, caieiathueany
o?aaeeoeeiiiuie io?aneyie oicyenoaiaaiey; auieaou e eiua
aiciaa?aaeaeaiey, ia/eneyaiua ?aaioiaeaoaeyie a iieueco ?aaioieeia ii
anai iniiaaieyi #S#M12293 0 842100168 79 3742274651 2827 3096716597
3825778756 1135869455 32243094 988790 noiia auieao e eiuo
aiciaa?aaeaeaiee, i?aaeoniio?aiiuo ioieoii 1 #M12293 0 901765862 7715376
3840339214 1135869455 77 2063298628 1135869455 2225 371217738noaouee 236
IE ?O#S, ia/eneaiiuo ?aaioiaeaoaeyie ca iaeiaiaue ia?eiae a iieueco
?aaioieeia eaeaiaea?-

iue aiae

io/aoiui ia?eiaeii i?eciaaony eaeaiaea?-

iue ianyoe

aeey #M12293 1 901796312 7715687 1376109634 3359731583 3665988674 4
2193671800 2140077019 1406751650iaeiai-ieaoaeue-ueeia-

?aaioiaea-

oaeae#S;

aeey #M12293 0 901796312 7715688 1376109634 3359731583 3665988674 4
2193671800 2140077019 1406751650iaeiaiieaoaeueueeia ia yaeythueony
?aaioiaea-

oaeyie#S

oece/aneea eeoea. auieaou e eiua aiciaa?aaeaeaiey, aeeth/ay
aiciaa?aaeaeaiey ii aeiaiai?ai a?aaeaeainei- i?aaiaiai oa?aeoa?a,
auiea/eaaaiua ?aaioiaeaoaeyie a iieueco ?aaioieeia #M12293 0 842100168
79 3742274651 2827 3096716597 3825778756 1135869455 32243094 988790
noiia auieao e aiciaa?aaeaeaiee, i?aaeoniio?aiiuo ioieoii 2 #M12293 0
901765862 7715376 3840339214 1135869455 77 2063298628 1135869455 2225
371217738noaouee 236 IE ?O#S, auiea/aiiuo ca iaeiaiaue ia?eiae a iieueco
?aaioieeia.

2) eiaeeaeaeoaeueiua i?aaei?eieiaoaee, ?iaeiaua, naiaeiua iaueiu
iaei/eneaiiuo ia?iaeia Naaa?a, caieiathueany o?aaeeoeeiiiuie io?aneyie
oicyenoaiaaiey, aeaau e?anoueyineeo (oa?ia?neeo) oicyenoa, aaeaieaou.

aeioiaeu io

i?aaei?eieiaoaeueneie eeai eiie i?ioannei-

iaeueiie aeayoaeueiinoe ca au/aoii ?anoiaeia, naycaiiuo n eo
ecaea/aieai.

Aeey eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae, i?eiaiythueo oi?iuaiioth
nenoaio iaeiaiiaeiaeaiey, iauaeoii iaeiaiiaeiaeaiey yaeyaony aeioiae,
ii?aaeaeyaiue enoiaey ec noieiinoe iaoaioa noiia aeioiaeia, iieo/aiiuo
oaeeie iaeiaiieaoaeueueeaie ca iaeiaiaue ia?eiae eae a aeaiaaeiie, oae e
a iaoo?aeueiie oi?ia io i?aaei?eieiaoaeueneie eeai eiie
i?ioanneiiaeueiie aeayoaeueiinoe a ?inneeneie Oaaea?aoeee, ca au/aoii
?anoiaeia, naycaiiuo n eo ecaea/aieai, i?aaeoniio?aiiuo a ioieoa 1
#M12293 0 901765862 7715057 2941874795 4257893743 3384936591 7715057 77
4292900552 3359731560noaouee 221 IE ?O#S

Oaaeeoea 1.8

#G0 #M12293 0 901765862 7715685 1264302200 1406751650 7715685 77 77
3336517782 124727081Noaaee aaeeiiai nioeeaeueiiai iaeiaa (aciina)#S.
Aeey ?aaioiaeaoaeae, i?iecaiaeyueo auieaou iaaiiui ?aaioieeai, a oaeaea
aeey i?aaiecaoeee, eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae, oece/aneeo eeoe:

Iaeiaiaay

aaca Iaineiiiue

Oiiae Oiiae

nioeeaeueiiai Oiiaeu iaycaoaeueiiai

iaaeeoeeineiai no?aoiaaiey Eoiai

ia eaaeaeiai ioaeaeueiiai ?aaioieea ia?anoathuei eoiaii n ia/aea aiaea
?inneeneie Oaaea?aoeee no?aoiaaiey ?inneeneie Oaaea?aoeee
Oaaea?aeueiue oiiae iaycaoaeueiiai iaaeeoeeineiai no?aoiaaiey

oa??eoi?eaeue-

iua oiiaeu iaycaoaeueiiai iaaeeoeeineiai no?aoiaaiey

1 2 3 4 5 6

aei 100000 ?oa. 28,0% 4,0% 0,2% 3,4% 35,6%

io 100001 ?oa.

aei 300000 ?oa. 28000 ?oa. + 15,8% n noiiu, i?aauoathuae 100000 ?oa.

4000 ?oa. + 2,2% n noiiu, i?aauoathuae 100000 ?oa. 200 + 0,1% n
noiiu, i?aauoathuae 100000 ?oa. 3400 ?oa. + 1,9% n noiiu, i?aauoathuae
100000 ?oa. 35600 ?oa. + 20,0% n noiiu, i?aauoathuae 100000 ?oa.

io 300001 ?oa.

aei 600000 ?oa. 59600 ?oa. + 7,9% n noiiu, i?aauoathuae 300000 ?oa.

8400 ?oa. + 1,1% n noiiu, i?aauoathuae 300000 ?oa. 400 ?oa. +
0,1% n noiiu, i?aauoathuae 300000 ?oa. 7200 ?oa. + 0,9% n noiiu,
i?aauoathuae 300000 ?oa. 75600 ?oa. + 10,0% n noiiu, i?aauoathuae
300000 ?oa.

Noaaee, i?aaeoniio?aiiua #M12293 0 842100168 77 4291814449 1997274819
2874457701 1737186395 1079977618 3906900456 77ioieoii 1#S, i?eiaiythony
i?e oneiaee, /oi a i?aaeuaeouai iaeiaiaii ia?eiaea aaee/eia iaeiaiaie
aacu a n?aaeiai ia iaeiiai ?aaioieea i?aauoaea 50000 ?oaeae. Anee
iaeiaiieaoaeueuee inouanoaeyao aeayoaeueiinoue iaiaa iaeiiai iaeiaiaiai
ia?eiaea, ii ia iaiaa o?ao ianyoeaa, a oeaeyo ?an/aoa aaee/eiu iaeiaiaie
aacu a n?aaeiai ia iaeiiai ?aaioieea iaeiieaiiay ca iineaaeiee eaa?oae
aaee/eia iaeiaiaie aacu a n?aaeiai ia iaeiiai ?aaioieea oiiiaeaaony ia
/aou?a. I?e ?an/aoa aaee/eiu iaeiaiaie aacu a n?aaeiai ia iaeiiai
?aaioieea o iaeiaiieaoaeueueeia n /eneaiiinoueth ?aaioieeia nauoa 30
/aeiaae ia o/eouaathony auieaou 10 i?ioeaioai ?aaioieeia, eiathueo
iaeaieueoea ii ?acia?o aeioiaeu, a o iaeiaiieaoaeueueeia n
/eneaiiinoueth ?aaioieeia aei 30 /aeiaae (aeeth/eoaeueii) – auieaou 30
i?ioeaioai ?aaioieeia, eiathueo iaeaieueoea ii ?acia?o aeioiaeu.
Iaeiaiieaoaeueueee, ia niioaaonoaothuea e?eoa?eth, onoaiiaeaiiiio
/anoueth ia?aie ianoiyuaai ioieoa, oiea/eaatho iaeia ii noaaeai,
i?aaeoniio?aiiui ioieoii 1 ianoiyuae noaouee i?e aaee/eia iaeiaiaie aacu
ia eaaeaeiai ioaeaeueiiai ?aaioieea aei 100000 ?oaeae, iacaaeneii io
oaeoe/aneie aaee/eiu iaeiaiaie aacu ia eaaeaeiai ioaeaeueiiai ?aaioieea.

I?e ii?aaeaeaiee oneiaee, i?aaeoniio?aiiuo ianoiyuei ioieoii,
i?eieiaaony n?aaeiyy /eneaiiinoue ?aaioieeia, o/eouaaaiuo i?e ?an/aoa
noiiu iaeiaa, oiea/eaaaiie a ninoaaa iaeiaa a Iaineiiiue oiiae
?inneeneie Oaaea?aoeee.

Noiia iaeiaia (aciinia), ca/eneyaiay a ainoaea?noaaiiua aiaathaeaeaoiua
oiiaeu iaycaoaeueiiai nioeeaeueiiai no?aoiaaiey, ii?aaeaeyaony ia
iniiaaiee aeooa?iuo ?an/aoia ii eaaeaeiio aeaeo nioeeaeueiiai ?enea a
niioaaonoaee n caeiiiaeaoaeuenoaii ?inneeneie Oaaea?aoeee ia
iaycaoaeueiii nioeeaeueiii no?aoiaaiee. I?e yoii iauay iaa?ocea ia oiiae
ca?aaioiie ieaou ia iiaeao oaaee/eaaoue i?aaeaeueioth noaaeo
eiinieeaee?iaaiiiai oa?eoa, onoaiiaeaiiiai caeiiiaeaoaeuenoaii
?inneeneie Oaaea?aoeee ia iaycaoaeueiii nioeeaeueiii no?aoiaaiee.

Eiaeeaeaeoaeueiay ea?oi/ea o/aoa noii ia/eneaiiuo auieao e eiuo
aiciaa?aaeaeaiee, a oaeaea noii ia/eneaiiiai aaeeiiai nioeeaeueiiai
iaeiaa (aciina) (aeaeaa – Eiaeeaeaeoaeueiay ea?oi/ea) e ii?yaeie aa
caiieiaiey ooaa?aeaeaiu I?eeacii IIN ?innee io 27
oaa?aey 2001 a. N AA-3-07/63. Caiieiaiea iniiaiiai ?acaeaea
Eiaeeaeaeoaeueiie ea?oi/ee i?iecaiaeeony a neaaeothuai ii?yaeea:

A a?aoa 2 “Ia/eneaii auieao e eiuo aiciaa?aaeaeaiee ii anai iniiaaieyi,
anaai” oeacuaathony ana noiiu, eioi?ua auee ia/eneaiu ?aaioieeo
iacaaeneii io oiai, /oi eaeea-eeai auieaou ia iiaeeaaeao aeeth/aieth a
iaeiaiaoth aaco.

Niaeanii i. 5 no. 237 IE ?O noiia aiciaa?aaeaeaiey, o/eouaaaiay i?e
ii?aaeaeaiee iaeiaiaie aacu a /anoe aaoi?neiai e eeoeaiceiiiiai
aeiaiai?ia, ii?aaeaeyaony n o/aoii ?anoiaeia, i?aaeoniio?aiiuo i. 3 no.
221 IE ?O, – i?ioanneiiaeueiuo au/aoia. Yoi icia/aao, /oi a a?aoa 2
Eiaeeaeaeoaeueiie ea?oi/ee noiia aiciaa?aaeaeaiey oeacuaaaony oaea n
o/aoii oeacaiiuo au/aoia.

Ana iieacaoaee Eiaeeaeaeoaeueiie ea?oi/ee io?aaeathony a iieiuo ?oaeyo
ii i?aaeeai ie?oaeaiey:

noiiu iaiaa 50 eiiaae ioa?anuaathony, a 50 eiiaae e aieaa ie?oaeythony
aei iieiiai ?oaey.

A?aou 3-10 Eiaeeaeaeoaeueiie ea?oi/ee i?aaeiacia/aiu aeey io?aaeaiey
noii auieao, eioi?ua ia iiaeeaaeao iaeiaeaieth aaeeiui
nioeeaeueiui iaeiaii.

I?e yoii a?aou 3-8 iauaaeeiaiu a ?acaeae “Auieaou, ia iiaeeaaeauea
iaeiaiiaeiaeaieth ai ana oiiaeu”.

A niioaaonoaee n ooaa?aeaeaiiie oi?iie Eiaeeaeaeoaeueiie ea?oi/ee a
a?aoa 3 aeieaeia auoue oeacaia iauay noiia auieao, ia iiaeeaaeaueo
iaeiaiiaeiaeaieth ai ana oiiaeu. Oi anoue cia/aiea aeaiiie a?aou
yaeyaony noiiie cia/aiee, oeacaiiuo a a?aoao 4-8. Iaeiaei eaaei
oaeaeaoue, /oi ie iaeia ec oeacaiiuo a?ao ia i?aaeiacia/aia aeey
io?aaeaiey a iae noii, iieiinoueth inaiaiaeaeaiiuo io iaeiaiiaeiaeaiey a
niioaaonoaee n i. 1 no. 238 IE ?O, a oii /enea iiniaee, auiea/eaaaiuo ca
n/ao n?aaenoa ONN, eiiiainaoeeiiiuo auieao e o. i.

I?aaei?eyoeyi neaaeoao a a?aoa 3 Eiaeeaeaeoaeueiie ea?oi/ee io?aaeaoue
noiiu auieao, iieiinoueth ia iiaeeaaeaueo iaeiaiiaeiaeaieth a
niioaaonoaee n i. 1 no. 238 IE ?O. Iineieueeo i. 3 I?eeaca IIN ?innee io
27 oaa?aey 2001 a. N AA-3-07/63 ?anniao?eaaaiay oi?ia eeoue
?aeiiaiaeiaaia aeey i?eiaiaiey i?aaei?eyoeyie, oi naiinoiyoaeueiia
aianaiea a iaa iaiaoiaeeiuo ooi/iaiee e eciaiaiee ia iiaeao
?anniao?eaaoueny eae ia?ooaiea ni noi?iiu i?aaei?eyoey.

A a?aoa 4 oeacuaathony noiiu auieao a iaoo?aeueiie oi?ia, i?iecaiaeeiua
naeueneioicyenoaaiiie i?iaeoeoeeae e (eee) oiaa?aie aeey aeaoae, a
/anoe, ia i?aauoathuae 1000 ?oa. a ?an/aoa ia iaeiiai ?aaioieea ca
eaeaiaea?iue ianyoe, eioi?ua ia i?eciathony iauaeoii iaeiaiiaeiaeaiey a
niioaaonoaee n i. 1 no. 236 IE ?O. E?iia oiai, a a?aoa 4 oeacuaathony
noiiu, ia iiaeeaaeauea iaeiaiiaeiaeaieth a niioaaonoaee ni no. 25
Oaaea?aeueiiai caeiia io 27 aeaeaa?y 2000 a. N 150-OC “I oaaea?aeueiii
athaeaeaoa ia 2001 aiae”, – noiiu aeaiaaeiiai aeiaieuenoaey,
i?iaeiaieuenoaaiiiai e aauaaiai iaania/aiey e eiuo auieao, iieo/aaiua
aiaiiineoaeaueie, eeoeaie ?yaeiaiai e ia/aeuenoaothuaai ninoaaa i?aaiia
aioo?aiieo aeae, nio?oaeieeaie i?aaiia iaeiaiaie iieeoeee,
oaieiaii-eniieieoaeueiie nenoaiu e oaiiaeaiiie nenoaiu ?O, eiathueie
niaoeeaeueiua caaiey, a nayce n eniieiaieai iaycaiiinoae aiaiiie e
i?e?aaiaiiie e iae neoaeau a niioaaonoaee n caeiiiaeaoaeuenoaii ?O (anee
oeacaiiua eeoea yaeythony ?aaioieeaie iacaaiiuo a no. 25 Oaaea?aeueiiai
caeiia N 150-OC ieienoa?noa e aaaeiinoa).

A?aoa 5 iiaeao caiieiyoueny oieueei i?aaiecaoeeyie, oeiaine?oaiuie ca
n/ao athaeaeaoia.

A?aoa 6 caiieiyaony oieueei i?ionithciuie i?aaiecaoeeyie. A yoie a?aoa
oeacuaathony auieaou, ia iiaeeaaeauea iaeiaiiaeiaeaieth a niioaaonoaee n
iiaei. 13 i. 1 no. 238 IE ?O, – auieaou, inouanoaeyaiua ca n/ao /eaineeo
i?ionithciuo aciinia eaaeaeiio /eaio i?ionithca, i?e oneiaee, /oi
aeaiiua auieaou i?iecaiaeyony ia /aua iaeiiai ?aca a o?e
ianyoea e ia i?aauoatho 10 000 ?oaeae a aiae.

A a?aoa 7 oeacuaathony noiiu, ia iaeaaaaiua iaeiaii a niioaaonoaee ni
no. 239 IE ?O, a oii /enea noiiu, ia i?aauoathuea a oa/aiea iaeiaiaiai
ia?eiaea 100 000 ?oa. ia eaaeaeiai ?aaioieea, yaeythuaainy eiaaeeaeii I,
II eee 111 a?oiiu.

A a?aoa 8 oeacuaathony noiiu auieao, i?iecaaaeaiiuo ca n/ao n?aaenoa,
inoaaoeony a ?anii?yaeaiee i?aaiecaoeee iinea oieaou iaeiaa ia i?eaueue,
eioi?ua niaeanii i. 4 no. 236 IE ?O ia yaeythony iauaeoii
iaeiaiiaeiaeaiey.

Ii?yaeie i?eiaiaiey i. 4 no. 236 IE ?O ?acuyniai a Iaoiaee/aneeo
?aeiiaiaeaoeeyo ii ii?yaeeo en/eneaiey e oieaou aaeeiiai nioeeaeueiiai
iaeiaa (aciina), ooaa?aeaeaiiuo I?eeacii IIN ?innee io 29 aeaeaa?y 2000
a. N AA-3-07/465 a ?aae. I?eeaca IIN ?innee io 28 ai?aey
2001 a. N AA-3-07/138.

A a?aoa 9 oeacuaathony auieaou, eioi?ua ia iiaeeaaeao iaeiaeaieth
aaeeiui nioeeaeueiui iaeiaii a /anoe, iiaeeaaeauae ca/eneaieth a IO? a
niioaaonoaee ni no. 26 Oaaea?aeueiiai caeiia io 27 aeaeaa?y 2000 a. N
150-OC “I oaaea?aeueiii athaeaeaoa ia 2001 aiae”: noiiu aeaiaaeiiai
niaea?aeaiey noaeae, i?ieo?i?ia e neaaeiaaoaeae, eiathueo niaoeeaeueiua
caaiey. A a?aoa 9 iiaoo auoue oaeaea io?aaeaiu eueaiou, i?aaeoniio?aiiua
i. 2 no. 239 IE ?O. Niaeanii iacaaiiiio ioieoo ?aaioiaeaoaee
inaiaiaeaeathony io oieaou iaeiaa n auieao, i?iecaaaeaiiuo a iieueco
eiino?aiiuo a?aaeaeai eee eeoe aac a?aaeaeainoaa, a oie /anoe, eioi?ay
iiaeeaaeeo ca/eneaieth ai aiaathaeaeaoiue oiiae, ia auieaou ec eioi?iai
?aaioiee, ia yaeythueeny a?aaeaeaieiii ?O, ia eiaao i?aaa.

A a?aoa 10 io?aaeathony noiiu aiciaa?aaeaeaiee ii aeiaiai?ai
a?aaeaeainei-i?aaiaiai oa?aeoa?a, aaoi?neei e eeoeaiceiiiui aeiaiai?ai,
eioi?ua ia iaeaaathony aaeeiui nioeeaeueiui iaeiaii a /anoe, ca/eneyaiie
a ONN ?O, a niioaaonoaee n i. 3 no. 238 IE ?O.

Iaeiaiaay aaca ?ann/eouaaaony ioaeaeueii aeey IO? e IIN (a?aoa 11) e
aeey ONN (a?aoa 12). Anee i?aaei?eyoea ia i?iecaiaeeei auieao ii
aeiaiai?ai a?aaeaeainei-i?aaiaiai, oa?aeoa?a (ni anaie ?aaioieeaie
caeeth/aiu o?oaeiaua aeiaiai?u), oi cia/aiea a?ao 11 e 12 niaiaaeatho.
A?aoa 11 = a?aoa 2 – a?aoa 3 – a?aoa 9.

A?aou 13-16 i?aaeiacia/aiu aeey io?aaeaiey a ieo ?ann/eoaiiuo ii
noaaeai, onoaiiaeaiiui i. 1 no. 241 IE ?O, noii
iaeiaa ii eaaeaeiio oiiaeo. Noiia
ia/eneaiiiai iaeiaa ii?aaeaeyaony ia?anoathuei eoiaii n ia/aea aiaea
iooai oiiiaeaiey cia/aiee, oeacaiiuo a a?aoao 11, 12, ia
niioaaonoaothuoth noaaeo iaeiaa. A a?aoa 17 oeacuaathony noiiu
ia/eneaiiuo iiniaee, auiea/eaaaiuo ca n/ao n?aaenoa ONN ?O (ii aeaiiui
iaeiaiieaoaeueueea).

Niaeanii i. 3 no. 243 IE ?O ii eoiaai eaaeaeiai io/aoiiai ia?eiaea
(eaeaiaea?iiai ianyoea) ?aaioiaeaoaee i?iecaiaeyo en/eneaiea aaainiauo
ieaoaaeae ii aaeeiiio nioeeaeueiiio iaeiao enoiaey ec iaeiaiaie aacu,
en/eneaiiie n ia/aea eaeaiaea?iiai aiaea ii
io/aoiue ianyoe aeeth/eoaeueii.

Aaainiaua ieaoaaee ii iaeiao oiea/eaathony iaeiaiieaoaeueueeii
aaeaiany/ii a n?ie, onoaiiaeaiiue aeey iieo/aiey n?aaenoa a aaiea ia
iieaoo o?oaea ca enoaeoee ianyoe, ii ia iicaeiaa 15-ai /enea
neaaeothuaai ianyoea.

?an/ao ii aaainiaui ieaoaaeai ii aaeeiiio nioeeaeueiiio iaeiao (aciino)
i?aaenoaaeyaony a oa??eoi?eaeueioth einiaeoeeth IIN ?innee ii ianoo
iinoaiiaee iaeiaiieaoaeueueea ia o/ao ia iicaeiaa 20-ai /enea ianyoea,
neaaeothuaai ca io/aoiui.

Ii?yaeie caiieiaiey ?an/aoa ii aaainiaui ieaoaaeai ii aaeeiiio
nioeeaeueiiio iaeiao (aciino) aeey i?aaiecaoeee, aunooiathueo a ea/anoaa
?aaioiaeaoaeae (e?iia aunooiathueo a ea/anoaa ?aaioiaeaoaeae
i?aaiecaoeee, caiyouo a i?iecaiaenoaa naeueneioicyenoaaiiie i?iaeoeoeee,
?iaeiauo naiaeiuo iauei iaei/eneaiiuo ia?iaeia Naaa?a, caieiathueony
o?aaeeoeeiiiuie io?aneyie oicyenoaiaaiey, e e?anoueyineeo (oa?ia?neeo)
oicyenoa), ooaa?aeaeai I?eeacii IIN ?innee io 29 aeaeaa?y 2000 a. N
AA-3-07/469.

?anniio?ei ia i?eia?a ?an/ao aaeeiiai nioeeaeueiiai iaeiaa a 000
«?aaeio?aeniaa»:

A eiaeeaeaeoaeueiie ea?oi/ea o/aoa noii ia/eneaiiuo auieao e eiuo
aiciaa?aaeaeaiee, a oaeaea noii ia/eneaiiiai aaeeiiai nioeeaeueiiai
iaeiaa (aciina), io iauae noiiu ia/eneaiey ii noaaeai, oeacaiiui ai 2
ae. IE ?O aun/eouaaai:

io/eneaiey a /anoe iaineiiiue oiiae 1 495,01 o 28,0 % =418,60 ?oa.

io/eneaiey aaeeiiai nioeeaeueiiai iaeiaa a /anoe iaaeeoeeineiai
oaaea?aeueiiai oiiaea 1 495,01 o 0,2% = 2,99 ?oa.

io/eneaiey aaeeiiai nioeeaeueiiai iaeiaa a /anoe iaaeeoeeineiai
oa??eoi?eaeueiiai oiiaea 1 495,01 o 3,4 % =50,83 ?oa.

io/eneaiey a /anoe oiiaea nioeeaeueiiai no?aoiaaiey 1 495,01 o 4°/i=
59,80 ?oa.

Caoai ia/eneaiey ii oiiaeai, ii eaaeaeiio ?aaioieeo noiie?othony e
i?iecaiaeeony io/eneaiea aaeeiiai nioeeaeueiiai iaeiaa ii ieaoaaeiui
ii?o/aieyi.

Aeaiee n ?an/aoaie i?aaenoaaeaiu a i?eeiaeaiee ? 7.

Aeaaa 2. Aiaeec ?an/aoia i?aaei?eyoey n athaeaeaoii

Ia?aoiae e ?uii/iie yeiiiieea o?aaoao io i?aaei?eyoee iiauoaiey
yooaeoeaiinoe i?iecaiaenoaa, eiieo?aioiniiniaiinoe i?iaeoeoeee e oneoa
ia iniiaa aiaae?aiey aeinoeaeaiee iao/ii-oaoie/aneiai i?ia?anna,
yooaeoeaiuo oi?i oicyenoaiaaiey e oi?aaeaiey i?iecaiaenoaii,
i?aiaeieaiey aanoicyenoaaiiinoe, aeoeaecaoeee i?aaei?eieiaoaeuenoaa,
eieoeeaoeau e o.ae.

Aaaeiay ?ieue a ?aaeecaoeee yoie caaea/e ioaiaeeony yeiiiie/aneiio
aiaeeco aeayoaeueiinoe noauaeoia oicyenoaiaaiey. N aai iiiiuueth
au?aaaouaathony no?aoaaey e oaeoeea ?acaeoey i?aaei?eyoey,
iainiiauaathony ieaiu e oi?aaeai/aneea ?aoaiey, inouanoaeyaony eiio?ieue
ca eo auiieiaieai, auyaeythony ?aca?au iiauoaiey yooaeoeaiinoe
i?iecaiaenoaa, ioeaieaathony ?acoeueoaou aeayoaeueiinoe i?aaei?eyoey,
aai iiae?acaeaeaiee e ?aaioieeia.

Eaaeeoeoee?iaaiiue yeiiiieno, oeiaineno, aooaaeoa?, aoaeeoi? aeieaeai
oi?ioi aeaaeaoue nia?aiaiiuie iaoiaeaie yeiiiie/aneeo enneaaeiaaiee,
iaoiaeeeie nenoaiiiai, eiiieaeniiai yeiiiie/aneiai aiaeeca, ianoa?noaii
oi/iiai, naiaa?aiaiiiai, ananoi?iiiaai aiaeeca ?acoeueoaoia
oicyenoaaiiie aeayoaeueiinoe.

Eco/aiea yaeaiee i?e?iaeu e iauanoaaiiie aeecie iaaiciiaeii aac aiaeeca.
Nai oa?iei “aiaeec” i?ienoiaeeo io a?a/aneiai neiaa “analyzis”, /oi a
ia?aaiaea icia/aao “?acaeaeyth”, “?an/eaiyth”. Neaaeiaaoaeueii, aiaeec a
oceii ieaia i?aaenoaaeyao niaie ?an/eaiaiea yaeaiey eee i?aaeiaoa ia
ninoaaiua aai /anoe (yeaiaiou) aeey eco/aiey eo eae /anoae oeaeiai.
Oaeia ?an/eaiaiea iicaieyao caaeyiooue aiaioo?ue enneaaeoaiiai
i?aaeiaoa, yaeaiey, i?ioeanna, iiiyoue aai aioo?aiithth nouiinoue,
ii?aaeaeeoue ?ieue eaaeaeiai yeaiaioa a eco/aaiii i?aaeiaoa eee yaeaiee.

A iaoea e ia i?aeoeea i?eiaiythony ?aciua aeaeu aiaeeca: oece/aneee,
oeie/aneee, iaoaiaoe/aneee, noaoenoe/aneee, yeiiiie/aneee e ae?. Iie
ioee/athony iauaeoaie, oeaeyie e iaoiaeeeie enneaaeiaaiey. Yeiiiie/aneee
aiaeec a ioee/ea io oece/aneiai, oeie/aneiai e i?i/eo ioiineony e
aano?aeoii-eiae/aneiio iaoiaeo enneaaeiaaiey yeiiiie/aneeo yaeaiee.

Iineaaiaiiia a?aiy iiaeii ioa?aeoa?eciaaoue eae ia?eiae
iniiaaoaeueiie ?ac?aaioee oai?aoe/aneeo aii?inia aiaeeca. A yoi aea
a?aiy aiaeec i?aaie/anee aienuaaaony a i?aeoeeo oi?aaeaiey oicyenoaii ia
o?iaia eae i?aaei?eyoey, oae e iaoeeiiaeueiie yeiiiieee. Iinoaiaiii
?ac?aaaouaathony naiinoiyoaeueiua iai?aaeaiey iaoiaeieiaee
yeiiiie/aneiai aiaeeca:

n?aaieoaeueiue, oaoieei-yeiiiie/aneee, iia?aoeaiue,
yeiiiieei-iaoaiaoe/aneee, ooieoeeiiaeueii-noieiinoiue e o.ae. Aieueoie
aeeaae a ?acaeoea iaoiaeieiaee eiiieaeniiai aiaeeca oicyenoaaiiie
aeayoaeueiinoe aianee oaeea o/aiua-yeiiiienou, eae I.E.Aaeaiia,
A.Ae.Oa?aiao, N.A.Aa?iaieueoe, I.E.Naae/aa, I.O.Aeuey/eia,
A.O.Ia?aoeen, A.E.Io?aaueaa, A.E.Naiai?neee, I.A.Aeaiaeineee,
A.I.Oaoeee, I.A.*oia/aiei, A.E.No?aaeaa, N.A.Ianyiieeia, I.A.?onae,
E.E.E?aa/aiei, A.E.Iaeaeai/ee, A.O.Aenaiaiei e iiiaea ae?oaea.

Nia?aiaiiia ninoiyiea aiaeeca iiaeii ioa?aeoa?eciaaoue eae aeiaieueii
iniiaaoaeueii ?ac?aaioaiioth a oai?aoe/aneii ieaia iaoeo. ?yae iaoiaeee,
nicaeaiiuo iao/iuie ?aaioieeaie, eniieuecothony a oi?aaeaiee
i?iecaiaenoaii ia ?aciuo o?iaiyo. Aianoa n oai iaoea iaoiaeeony a
ninoiyiee ?acaeoey. Aaaeoony enneaaeiaaiey a iaeanoe aieaa oe?ieiai
i?eiaiaiey iaoaiaoe/aneeo iaoiaeia, YAI, iicaieythueo iioeiece?iaaoue
oi?aaeai/aneea ?aoaiey. Eaeao i?ioeann aiaae?aiey oai?aoe/aneeo
aeinoeaeaiee ioa/anoaaiiie e ca?oaaaeiie iaoee a i?aeoeeo .

*oi eanaaony ia?niaeoea i?eeeaaeiiai oa?aeoa?a, oi aiaeec oicyenoaaiiie
aeayoaeueiinoe iinoaiaiii caeiao aaaeouaa ianoi a nenoaia oi?aaeaiey.
Yoiio niaeaenoaotho i?aia?aciaaiey, eioi?ua i?ienoiaeyo a iaoai
iauanoaa.

2.1 Caaea/e e enoi/ieee eioi?iaoeeiiiiai iaania/aiey aiaeeca

Oeaeue oeiainiaiai aiaeeca — ioeaiea i?ioeie aeayoaeueiinoe e
iieiaeaiey i?aaei?eyoey ia aeaiiue iiiaio, a oaeaea ioeaiea aoaeouaai
iioaioeeaea i?aaei?eyoey. Oeiainiaue ?acoeueoao aeayoaeueiinoe
i?aaei?eyoey au?aaeaaony a eciaiaiee aaee/eiu aai nianoaaiiiai eaieoaea
ca io/aoiue ia?eiae ii n?aaiaieth n i?aaeuaeouei aiaeii. Niiniaiinoue
i?aaei?eyoey iaania/eoue iaoeeiiiue ?ino nianoaaiiiai eaieoaea iiaeao
auoue ioeaiaia nenoaiie iieacaoaeae oeiainiauo ?acoeueoaoia. Aeey
aiaeeca eniieuecothony Caeii i iaeiaao e nai?ao, aceiaaiuo a athaeaeao,
eino?oeoeaiua e iaoiaee/aneea oeacaiey Ieienoa?noaa oeiainia, Onoaa
i?aaei?eyoey. Iaiauaiii iaeaieaa aaaeiua iieacaoaee oeiainiauo
?acoeueoaoia aeayoaeueiinoe i?aaei?eyoey i?aaenoaaeaiu a oi?ia ? 2
«Io/ao i i?eaueyo e oauoeao» aiaeiaie e eaa?oaeueiie aooaaeoa?neie
io/aoiinoe. (ni. I?eeiaeaiea ?4)

E iei ioiinyony: i?eaueue (oauoie) io ?aaeecaoeee; i?eaueue (oauoie)
oeiainiai-oicyenoaaiiie aeayoaeueiinoe; i?eaueue (oauoie) io/aoiiai
ia?eiaea; ia?ani?aaeaeaiiay i?eaueue (oauoie) io/aoiiai ia?eiaea.
Iaiin?aaenoaaiii ii aeaiiui oi?iu ? 2 «Io/aoa i i?eaueyo e oauoeao»
iiaoo auoue ?ann/eoaiu oaeaea neaaeothuea iieacaoaee oeiainiauo
?acoeueoaoia; i?eaueue (oauoie) io i?i/ae ; ?aaeecaoeee (iniiaiuo
n?aaenoa e eiiai eiouanoaa); i?eaueue (oauoie) io aia?aaeecaoeeiiiie
aeayoaeueiinoe; i?eaueue, inoathuayny a ?anii?yaeaiee i?aaiecaoeee iinea
oieaou iaeiaa ia i?eaueue e eiuo iaycaoaeueiuo ieaoaaeae (/enoay
i?eaueue); a?oooi-i?eaueue (aaeiaay i?eaueue) io ?aaeecaoeee oiaa?ia,
i?iaeoeoeee, ?aaio, oneoa.

A oi?ia ? 2 «Io/aou i i?eaueyo e oauoeao» ii anai ia?a/eneaiiui
iieacaoaeyi i?eaiaeyony oaeaea niiinoaaeiua aeaiiua ca aiaeiae/iue
ia?eiae io/aoiiai i?ioeiai.

Iieacaoaee oeiainiauo ?acoeueoaoia (i?eauee) oa?aeoa?ecotho aaniethoioth
yooaeoeaiinoue oicyenoaiaaiey i?aaei?eyoey ii anai iai?aaeaieyi aai
aeayoaeueiinoe: i?iecaiaenoaaiiie, nauoiaie, niaaaeai/aneie, oeiainiaie
e eiaanoeoeeiiiie. Iie ninoaaeytho iniiao yeiiiie/aneiai ?acaeoey
i?aaei?eyoey e oe?aieaiey aai oeiainiauo ioiioaiee ni anaie o/anoieeaie
eiiia?/aneiai aeaea.

?ino i?eauee nicaeaao oeiainiaoth aaco aeey naiioeiaine?iaaiey, e
?anoe?aiiiai aini?iecaiaenoaa, ?aoaiey i?iaeai nioeeaeueiiai e
iaoa?eaeueiiai iiiu?aiey ia?niiaea. Iieacaoaee i?eauee yaeythony
aaaeiaeoeie a nenoaia ioeaiee ?acoeueoaoeaiinoe e aeaeiauo ea/anoa
i?aaei?eyoey, noaiaie aai iaaeaaeiinoe e oeiainiaiai aeaaiiieo/ey, eae
ia?oia?a.

Iaeiaei ?acee/iuo iieueciaaoaeae aooaaeoa?neie io/aoiinoe eioa?anoao
oieueei ii?aaeaeaiiua iieacaoaee oeiainiauo ?acoeueoaoia. Iai?eia?,
aaeieieno?aoeeth i?aaei?eyoey eioa?anotho ianna iieo/aiiie i?eauee e aa
no?oeoo?a, oaeoi?u, aicaeaenoaothuea ia aa aaee/eio, iaeiaiaua
einiaeoeee caeioa?aniaaiu a iieo/aiee aeinoiaa?iie eioi?iaoeee i anao
neaaaaiuo iaeiaiiaeaaaaiie aacu i?eauee.

Ainoaea?noai caeioa?aniaaii iieo/eoue eae iiaeii aieueoa i?eauee a
athaeaeao. Iaeiaei anee ainoaea?noai iaeaaaao i?aaei?eyoey i/aiue
aunieeie iaeiaaie, oi yoi ia noeioee?oao ?acaeoea i?iecaiaenoaa, a nayce
n yoei nie?auaaony iauai i?iecaiaenoaa i?iaeoeoeee, e eae, ?acoeueoao,
iinooieaiea n?aaenoa a athaeaeaoiua i?aaiecaoeee.

Aiaeec yeiiiie/aneeo ?acoeueoaoia aeayoaeueiinoe i?aaei?eyoey aeeth/aao
a ea/anoaa iaycaoaeueiuo yeaiaioia, ai-ia?auo, ioeaieo eciaiaiee ii
eaaeaeiio iieacaoaeth ca aiaeece?oaiue ia?eiae (o.a. «ai?eciioaeueiue
aiaeec» iieacaoaeae); ai-aoi?uo, ioeaieo no?oeoo?u iieacaoaeae i?eauee e
eciaiaiee eo no?oeoo?u (/oi i?eiyoi iacuaaoue «aa?oeeaeueiui aiaeecii»
iieacaoaeae); a-o?aoueeo, eco/aiea oioy au a naiii iauai aeaea aeeiaieee
eciaiaiey iieacaoaeae ca ?yae io/aoiuo ia?eiaeia (o.a. «o?aiaeiaue
aiaeec» iieacaoaeae); a-/aoaa?ouo, auyaeaiea oaeoi?ia e i?e/ei eciaiaiey
iieacaoaeae i?eauee e eo eiee/anoaaiiay ioeaiea.

Iniiaiuie caaea/aie aiaeeca oeiainiauo ?acoeueoaoia yaeythony:

– aiaeec e ioeaiea o?iaiy e aeeiaieee iieacaoaeae i?eauee;

– oaeoi?iue aiaeec i?eauee io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa);

– aiaeec oeiainiauo ?acoeueoaoia io i?i/ae ?aaeecaoeee,
aia?aaeecaoeeiiiie e oeiainiaie aeayoaeueiinoe;

– aiaeec e ioeaiea eniieueciaaiey /enoie i?eauee;

– ioeaiea ea/anoaa iieacaoaeae i?eauee;

– aiaeec acaeiinayce cao?ao, iauaia i?iecaiaenoaa (i?iaeaae) e i?eauee;

– aiaeec acaeiinayce i?eauee, aeaeaeaiey iai?ioiiai eaieoaea e iioiea
aeaiaaeiuo n?aaenoa;

– aiaeec e ioeaiea aeeyiey eioeyoeee ia oeiainiaua ?acoeueoaou.

2.2. Aiaeec e ioeaiea iaeiaa ia i?eaueue

Aeey aiaeeca eniieuecothony Caeii i iaeiaao e nai?ao, aceiaaiuo a
athaeaeao, eino?oeoeaiua e iaoiaee/aneea oeacaiey Ieienoa?noaa oeiainia,
Onoaa i?aaei?eyoey, a oaeaea aeaiiua io/aoa i i?eaueyo e oauoeao,
i?eeiaeaiey e aaeaino, io/aoa i aeaeaeaiee eaieoaea, aiaeeoe/aneiai
aooaaeoa?neiai o/aoa ii n/aoo 99 “I?eauee e oauoee”, ?an/aoia iaeiaia ia
eiouanoai, ia i?eaueue, ia aeioiaeu e ae?.

Aeey iaeiaiauo i?aaiia e i?aaei?eyoey aieueoie eioa?an i?aaenoaaeyao
iaeiaiiaeaaaiay i?eaueue, oae eae io yoiai caaeneo noiia iaeiaa ia
i?eaueue.

Aeey en/eneaiey iaeaaaaiie iaeiaii i?eauee i?eaueue io/aoiiai aiaea
oiaiueoaaony ia noiio ?aioiuo ieaoaaeae, aiineiuo a onoaiiaeaiiii
ii?yaeea a athaeaeao, aeioiaeia, aeeaeaeaiaeia, i?ioeaioia, iieo/aiiuo
ii aeoeeyi, iaeeaaoeeyi e eiui oeaiiui aoiaaai, i?eiaaeeaaeauei
i?aaei?eyoeth; aeioiaeia, iieo/aiiuo io aeieaaiai o/anoey a
aeayoaeueiinoe ae?oaeo i?aaei?eyoee, io/eneaiee a ?aca?aiue oiiae e
ae?oaea aiaeiae/iua oiiaeu aei aeinoeaeaiey ?acia?ia yoeo oiiaeia, ii ia
aieaa 15% onoaaiiai eaieoaea, eueaio, i?aaeinoaaeaiiuo a niioaaonoaee n
aeaenoaothuei caeiiiaeaoaeuenoaii.

2.2.1 Aiaeec e ioeaiea o?iaiy e aeeiaieee iieacaoaeae i?eauee

Aeey aiaeeca e ioeaiee o?iaiy e aeeiaieee iieacaoaeae i?eauee
ninoaaeyaony oaaeeoea, a eioi?ie eniieuecothony aeaiiua aooaaeoa?neie
io/aoiinoe i?aaiecaoeee ec oi?iu ? 2.

Iauee oeiainiaue ?acoeueoao io/aoiiai ia?eiaea io?aaeaaony a io/aoiinoe
a ?acaa?iooii aeaea e i?aaenoaaeyao niaie aeaaa?ae/aneoth noiio i?eauee
(oauoea) io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa); ?aaeecaoeee iniiaiuo
n?aaenoa, iaiaoa?eaeueiuo aeoeaia e eiiai eiouanoaa e ?acoeueoaoa io
ae?oaie oeiainiaie aeayoaeueiinoe; i?i/eo aia?aaeecaoeeiiiuo iia?aoeee.

Ec aeaiiuo oaaeeoeu «Aeeiaieea iieacaoaeae i?eauee III «?aaeiio?aeniaa»
2000-2001a.» (ni. i?eeiaeaiea ? 8), neaaeoao, /oi i?eaueue ii ioiioaieth
e i?aaeoanoaothuaio ia?eiaeo oiaiueoeeanue ia 56,7%, /oi i?eaaei oaeaea
e niioaaonoaothuaio oiaiueoaieth i?eauee, inoathuaeny a ?anii?yaeaiee
i?aaiecaoeee.

Caoai aiaeece?oaony aeeiaieea oeiainiauo ?acoeueoaoia. Anee i?eaueue io
?aaeecaoeee ?anoao auno?aa, /ai iaooi-au?o/ea io ?aaeecaoeee oiaa?ia,
i?iaeoeoeee, ?aaio, oneoa – yoi naeaeaoaeuenoaoao ia ioiineoaeueiii
nieaeaiee cao?ao ia i?iecaiaenoai i?iaeoeoeee. Anee /enoay i?eaueue
?anoao auno?aa, /ai i?eaueue io ?aaeecaoeee, i?eaueue io
oeiainiai-oicyenoaaiiie aeayoaeueiinoe e i?eaueue io/aoiiai ia?eiaea –
yoi naeaeaoaeuenoaoao ia eniieueciaaiee i?aaiecaoeeae iaoaiecia
eueaioiiai iaeiaiiaeiaeaiey.

Ia i?eia?a III «?aaeiio?aeniaa» i?eaueue io ?aaeecaoeee nieaeaaony aieaa
auno?uie oaiiaie, /ai iaooi – au?o/ea io ?aaeecaoeee oiaa?ia e
i?iaeoeoeee. Yoi oeacuaaao ia oi, /oi cao?aou ia i?iecaiaenoai e
?aaeecaoeeth oiaa?a oaaee/eaathony.

Aianoa n oai aeeiaieea oeiainiauo ?acoeueoaoia aeeth/aao iaaaoeaiua
eciaiaiey. Anee iia?aaeathueie oaiiaie ?anooo ?anoiaeu ia?eiaea, oauoee
io i?i/ae ?aaeecaoeee e aia?aaeecaoeeiiiua ?anoiaeu – ana yoi aaaeao e
nieaeaieth i?eauee io/aoiiai ia?eiaea.

A iaoai i?eia?a iaaethaeaaony cia/eoaeueiue ?ino ?anoiaeia, /oi e
yaeyaony aeaaiie i?e/eiie nieaeaiey i?eauee io/aoiiai ia?eiaea.

Eciaiaiey a no?oeoo?a i?eauee io/aoiiai ia?eiaea oa?aeoa?ecothony
aeaiiuie oaaeeoeu «No?oeoo?a i?eauee III «?aaeiio?aeniaa» 2000-2001a.»
(ni. i?eeiaeaiea ?9).

Eae neaaeoao ec aeaiiuo oaaeeoeu «No?oeoo?a i?eauee III «?aaeiio?aeniaa»
2000-2001a.», a io/aoiii ia?eiaea i?iecioee io?eoeaoaeueiua eciaiaiey a
no?oeoo?a i?eauee. Oiaiueoeeanue aeiey i?eauee io ?aaeecaoeee oiaa?ia
(i?iaeoeoeee, ?aaio, oneoa), io oeiainiai-oicyenoaaiiie aeayoaeueiinoe e
oeiainiauo iia?aoeee. Oiaiueoeeanue oaeaea i?ioea i?aaeoanoaothuaai
ia?eiaea aeiey i?eauee, inoathuaeny a ?anii?yaeaiee i?aaei?eyoey (/enoie
i?eauee). Cia/eiinoue oeiainiauo ?acoeueoaoia iiaeao auoue ioeaiaia
oaeaea ii 1 iieacaoaeyi ?aioaaaeueiinoe ?aaeecaoeee oiaa?ia
(i?iaeoeoeee, ?aaio, oneoa):

,

aaea R – ?aioaaaeueiinoue,

I?i – aaeiaay i?eaueue (eeai /enoay i?eaueue),

C?i – cao?aou ii ?aaeeciaaiiie i?iaeoeoeee (?aaioai, oneoaai).

Nieaeaiea (?ino) i?eauee iiaeii i?iaiaeece?iaaoue n iiiiuueth oaeoi?iiai
aiaeeca.

2.2.2 Oaeoi?iue aiaeec i?eauee io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa)
III «?aaeio?aeniaa»

I?eaueue io ?aaeecaoeee oiaa?iie i?iaeoeoeee a iauai neo/aa iaoiaeeony
iiae aicaeaenoaeai oaeeo oaeoi?ia, eae eciaiaiea iauaia ?aaeecaoeee;
no?oeoo?u i?iaeoeoeee; ioioneiuo oeai ia ?aaeeciaaiioth i?iaeoeoeeth;
oeai ia nu?uea, iaoa?eaeu, oiieeai, oa?eoia ia yia?aeth e ia?aaicee;
o?iaiy cao?ao iaoa?eaeueiuo e o?oaeiauo ?ano?nia.

?anniio?ei oi?iaeeciaaiiue ?an/ao oaeoi?iuo aeeyiee ia i?eaueue io
?aaeecaoeee i?iaeoeoeee a III «?aaeio?aeniaa» ia i?eia?a iaoiaeeee
Oa?aiao e Naeooeeeia:

?) io ?aaeecaoeee i?iaeoeoeee:

? = ?1 – ?0,

aaea ?1 – i?eaueue io/aoiiai aiaea;

?0 – i?eaueue aaceniiai aiaea.

? = 4 – 40 = – 36 oun. ?oa

?1):

— ?aaeecaoeey a io/aoiii aiaeo a oeaiao io/aoiiai aiaea

– ?aaeecaoeey a io/aoiii aiaeo a oeaiao aaceniiai aiaea

?1 = ((5,8 o 20) + ((5,73 o30)) – ((5,55 o 20) + (2,65 o 30)) = 287,9
– 280,5 = 7,4 oun. ?oa

Oeaiu ia i?iaeoeoeeth oaaee/eeenue a ?acoeueoaoa eioeyoeee.

?2) (nianoaaiii iauaia i?iaeoeoeee a ioeaiea ii ieaiiaie (aaciaie)
naaanoieiinoe):

?2 = ?0 E1 – ?0 = ?0(E1 – 1)

?0 – i?eaueue aaceniiai aiaea;

E1 – eiyooeoeeaio ?inoa iauaia ?aaeecaoeee i?iaeoeoeee

E1 = S1,0 / S0,

S1,0 – oaeoe/aneay naaanoieiinoue ?aaeeciaaiiie i?iaeoeoeee ca io/aoiue
ia?eiae a oeaiao e oa?eoao aaceniiai ia?eiaea;

S0 – naaanoieiinoue aaceniiai aiaea (ia?eiaea).

?2 = 40 o (0,423 – 1) = – 23,08 oun. ?oa

Iauai i?iaeoeoeee nieceeny ia 23,08 oun. ?oa

?3):

?3 = ?0 (E2 – E1)

E2 – eiyooeoeeaio ?inoa iauaia ?aaeecaoeee a ioeaiea ii ioioneiui
oeaiai:

E2 = N1,0 / N0,

N1,0 – ?aaeecaoeey a io/aoiii ia?eiaea ii oeaiai aaceniiai ia?eiaea;

N0 – ?aaeecaoeey a aaceniii ia?eiaea.

?3 = 40 o (0,422 – 0,423) = – 0,04 oun. ?oa

Iauai ?aaeecaoeee i?iaeoeoeee ca n/ao no?oeoo?iuo naeaeaia oiaiueoeeny
ia 0,04 oun. ?oa (iaauaiaeiie i?iaeoeoeee auei auiouaii aieueoa, /ai
aieaa ?aioaaaeueiie).

?4):

?4 = S1,0 – S1,

S1,0 – naaanoieiinoue ?aaeeciaaiiie i?iaeoeoeee io/aoiiai ia?eiaea a
oeaiao e oneiaeyo aaceniiai ia?eiaea;

S1 – oaeoe/aneay naaanoieiinoue ?aaeeciaaiiie i?iaeoeoeee io/aoiiai
ia?eiaea

?4 = 264,84- 266,5 = – 1,66 oun. ?oa

Naaanoieiinoue aaeeieoeu i?iaeoeoeee aic?inea, /oi i?eaaei e ionoonoaeth
?inoa i?eauee.

?5):

?5 = S0K2 – S1,0,

?5 = 626 o 0,422 -264,84 = -0,668 oun. ?oa

Iauay naaanoieiinoue oaaee/eeanue ca n/ao auionea i?iaeoeoeee n aunieeie
ecaea?aeeaie i?iecaiaenoaa.

?7). Noiia oaeoi?iuo ioeeiiaiee aeaao iauaa eciaiaiea i?eauee io
?aaeecaoeee ca io/aoiue ia?eiae, /oi au?aaeaaony neaaeothuae oi?ioeie:

?7

?6 = 266,5 – 284 = -17,5 oun. ?oa ;

? = 7,4 – 23,08 – 0,04 – 1,66 – 0,668 – 17,5

Enoiaeiua aeaiiua aeey ?an/aoia i?aaenoaaeaiu a oaaeeoea «Aiaeec i?eauee
ii oaeoi?ai III «?aaeiio?aeniaa» 2000-2001a.» (ni. i?eeiaeaiea ? 10).

?acoeueoaou aiaeeca oeaeaniia?acii i?aaenoaaeyoue a aeaea naiaeee
aeeyiey oaeoi?ia ia ioeeiiaiea i?eauee io ?aaeecaoeee i?iaeoeoeee (ni.
i?eeiaeaiea ? 11).

Eae aeaeii ec yoeo aeaiiuo, iaeaieueoaa aeeyiea ia ioeeiiaiea i?eauee
ieacaee oeaiiaua oaeoi?u. Ca n/ao oaaee/aiey naaanoieiinoe i?iaeoeoeee
nie?aoeeny iauai i?iaeaae, naeaeae a cao?aoao ia i?iecaiaenoai nie?aoeee
yeiiiieth ?ano?nia e oiaiueoeee i?eaueue, /oi ninoaaeyao 56,7% iauaai
ioeeiiaiey ii i?eauee.

2.2.3 Aiaeec oeiainiauo ?acoeueoaoia io i?i/ae ?aaeecaoeee,
aia?aaeecaoeeiiiie aeayoaeueiinoe e oeiainiauo aeiaeaiee

Oeiainiaua ?acoeueoaou io i?i/ae ?aaeecaoeee aicieeatho ii iia?aoeeyi n
eiouanoaii i?aaiecaoeee. E iei ioiinyony i?eaueue (oauoie) io
?aaeecaoeee iniiaiuo n?aaenoa, iaiaoa?eaeueiuo aeoeaia,
i?iecaiaenoaaiiuo caiania, oeiainiauo aeoeaia e eiiai eiouanoaa,
nienaiea iniiaiuo n?aaenoa ii i?e/eia ii?aeueiiai eciina, naea/a
iiiauaiee a a?aiaeo, niaea?aeaiea caeiina?ae?iaaiiuo i?iecaiaenoaaiiuo
iiuiinoae e iauaeoia, aiioee?iaaiea i?iecaiaenoaaiiuo caeacia
(aeiaiai?ia), i?ae?auaiea i?iecaiaenoaa, ia aeaaoaai i?iaeoeoeee.
Aeioiaeu, i?e/eoathueany ii yoei iia?aoeeyi, e cao?aou, naycaiiua n
iieo/aieai yoeo aeioiaeia, iieacuaathony a io/aoa (oi?ia ? 2) ?acaa?iooi
ii noaoueyi «I?i/ea iia?aoeeiiiua aeioiaeu» e «I?i/ea iia?aoeeiiiua
?anoiaeu». E?iia oiai, a ninoaaa iia?aoeeiiiuo aeioiaeia e ?anoiaeia
io?aaeathony ?acoeueoaou ia?aioeaiee eiouanoaa e iaycaoaeuenoa,
noieiinoue eioi?uo au?aaeaia a eiino?aiiie aaethoa (eo?niaua ?acieoeu),
a oaeaea noiia i?e/eoathueony e oieaoa ioaeaeueiuo aeaeia iaeiaia e
nai?ia ca n/ao oeiainiauo ?acoeueoaoia (ia niaea?aeaiea aaoiaei?ia,
ieeeoeee e ae?.).

I?e iieo/aiee oauoeia io i?i/ae ?aaeecaoeee, naycaiiuo n i?aauoaieai
iia?aoeeiiiuo ?anoiaeia iaae aeioiaeaie, a eaaeaeii eiie?aoiii neo/aa
neaaeoao onoaiiaeoue i?e/eiu e aeiiaieeia ia?aciaaiey yoeo oauoeia.
I?e/eiaie ia?aciaaiey iia?aoeeiiiuo ?anoiaeia, naycaiiuo n
aiioee?iaaieai i?iecaiaenoaaiiuo caeacia (aeiaiai?ia), i?ae?auaieai
i?iecaiaenoaa, ia aeaaoaai i?iaeoeoeee iiaoo auoue ionoonoaea
iaoa?eaeueiuo ?ano?nia, iaaeaiea ni?ina ia i?iaeoeoeeth. A neo/aa
eiiiainaoeee cao?ao ia niaea?aeaiea caeiina?ae?iaaiiuo i?iecaiaenoaaiiuo
iiuiinoae e iauaeoia ii aiioee?iaaiiui caeacai (aeiaiai?ai),
i?ae?auaiiiio i?iecaiaenoao, ia aeaaoaio i?iaeoeoeeth, niioaaonoaothuea
noiiu io?aaeathony eae iia?aoeeiiiua aeioiaeu.

?acoeueoaou io oeiainiaie aeayoaeueiinoe ia?acothony ia i?aaei?eyoee,
anee iii eiaao oeiainiaua aeiaeaiey a oeaiiua aoiaae ae?oaeo
i?aaiecaoeee eeai i?eieiaao o/anoea a niaianoiie aeayoaeueiinoe. Noiiu
i?e/eoathueony (iiaeeaaeaueo) a niioaaonoaee n aeiaiai?aie e iieo/aieth
(e oieaoa) aeeaeaeaiaeia (i?ioeaioia) ii iaeeaaoeeyi, aeaiiceoai
io?aaeathony a aooaaeoa?neii io/aoa (oi?ia ? 2) ii noaoueyi «I?ioeaiou e
iieo/aieth» e «I?ioeaiou e oieaoa». Aeioiaeu, iiaeeaaeauea iieo/aieth ii
aeoeeyi ii n?ieo, a niioaaonoaee n o/?aaeeoaeueiuie aeieoiaioaie
io?aaeathony a oi?ia ? 2 ii noaouea «Aeioiaeu io o/anoey a ae?oaeo
i?aaiecaoeeyo».

Oeiainiaua ?acoeueoaou io aia?aaeecaoeeiiiuo iia?aoeee yaeythony
ninoaaiie /anoueth iieo/aiiie i?eauee io/aoiiai aiaea. A oneiaeyo
ia?aoiaea e ?uii/iie yeiiiieea eo aeeyiea ia oi?ie?iaaiea ieii/aoaeueiuo
oeiainiauo ?acoeueoaoia ?aaiou i?aaei?eyoey nouanoaaiii aic?inei.
Aia?aaeecaoeeiiiua oeiainiaua ?acoeueoaou oaeaea io?aaeathony a oi?ia ?
2. Ia?a/aiue aeioiaeia e ?anoiaeia io aia?aaeecaoeeiiiuo iia?aoeee
ooaa?aeaeai a Caeiia ?inneeneie Oaaea?aoeee «I iaeiaa ia i?eaueue
i?aaei?eyoee».

Aia?aaeecaoeeiiiua oeiainiaua ?acoeueoaou, eae i?aaeei, ia ieaie?othony,
iiyoiio aiaeec naiaeeony e n?aaiaieth noii a aeeiaieea ca ianeieueei
eao. I?e aiaeeca aia?aaeecaoeeiiiuo aeioiaeia oeiainiauo ?acoeueoaoia
iniiaiia aieiaiea aeieaeii auoue nin?aaeioi/aii ia aia?aaeecaoeeiiiuo
?anoiaeao.

Ouaoaeueii aiaeece?othony oauoee io noeoeeiuo aaaenoaee, oae eae
ia?aaeei ia yoo noaoueth ioiinyo iioa?e, aucaaiiua
aanoicyenoaaiiinoueth, a oaeaea oauoee ii iaaeinoa/ai e oeuaieyi.

I?e aiaeeca oiea/aiiuo oo?aoia, iaie e iaonoiae ca ia?ooaiea oneiaee
oicyenoaaiiuo aeiaiai?ia iaiaoiaeeii auynieoue, eiio e ca /oi oiea/aiu
oo?aou, eaeiau i?e/eiu e eoi yaeyaony aeiiaieeii. Aeaoaeueiue aiaeec
aia?aaeecaoeeiiiuo oeiainiauo ?acoeueoaoia i?iecaiaeeony ii aeaiiui
o/aoiuo ?aaeno?ia e ia?ae/iuo aeieoiaioia.

A III «?aaeiio?aeniaa» aiaeec aia?aaeecaoeeiiiie aeayoaeueiinoe ia
i?iaiaeeony, oae eae ia i?aaei?eyoee ionoonoaotho aia?aaeecaoeeiiiua
aeioiaeu e ?anoiaeu.

2.2.5 Aiaeec ninoaaa iaeiaia III «?aaeiio?aeniaa»

Aiaeec iaeiaia, aiineiuo a athaeaeao ec i?eauee, oeaeaniia?acii
ia/eiaoue n eco/aiey eo ninoaaa e no?oeoo?u. Aeey yoie oeaee auea
ninoaaeaia oaaeeoea «Aiaeec ninoaaa iaeiaia i?aaei?eyoey» (ni.
i?eeiaeaiea ? 12).

Ianiio?y ia oi, /oi noaaea iaeiaa ia i?eaueue oaaee/eeanue ia 5%, noiia
iaeiaa ia i?eaueue oiaiueoeeanue ia 96%, /oi iauyniyaony ?aceei niaaeii
i?iecaiaenoaa e niioaaonoaaiii au?o/ee, a oaeaea no?oeoo?iui naeaeaii
iaaeaeo i?iecaiaenoaii e oi?aiaeae.

Iaeia ia eiouanoai ?ann/eoaiiue ii i?aaeiae noaaea oiaiueoeeny ia 9,5%.

I?i/ea iaeiae e nai?u (iaeia ia ieeeoeeth) oiaiueoeeenue ia 4,4%, oioy
iaeia ec ninoaaeythueo ?an/aoa – I?IO oaaee/eeanue n 83,49 ?oa. aei 100
?oa.

Aeaiiua oaaeeoeu «Aiaeec ninoaaa iaeiaia III «?aaeiio?aeniaa»
2000-2001a.» iieacuaatho, /oi iaeiae ec i?eauee nieceeenue ii n?aaiaieth
n i?ioeui aiaeii ia 86,6%.

Eciaieeanue e no?oeoo?a iaeiaia: aeiey iaeiaa ia eiouanoai au?inea, a
aeiey iaeiaa ia i?eaueue oiaiueoeeanue.

Iaeiae ia i?eaueue a iauae a? noiia ninoaaeee 44,3 %, /oi ia 0,7% ieaea
i?ioeiai aiaea.

Eciaiaiea noiiu iaeiaa ia eiouanoai i?iecioei ca n/ao oiaiueoaiey
n?aaeiaaiaeiaie noieiinoe eiouanoaa, /oi a naith i/a?aaeue i?iecioei ca
n/ao oaaee/aiey eciina iniiaiuo n?aaenoa. Noiia i?i/eo iaeiaia e nai?ia
(iaeiaa ia ieeeoeeth) eciaieeanue aneaaenoaea oiaiueoaiey /eneaiiinoe
?aaioieeia i?aaei?eyoey.

2.3 Aiaeec e ioeaiea iaeiaa ia aeiaaaeaiioth noieiinoue

Aiaeec iaeiaa ia aeiaaaeaiioth noieiinoue i?iecaiaeyo a n?aaiaiee
iieacaoaeae o?aoueaai eaa?oaea i?ioeiai aiaea n io/aoiui. Auaiaeu
aeaeathony ii oaaeeoea «Aiaeec iaeiaa ia aeiaaaeaiioth noieiinoue III
«?aaeiio?aeniaa» 2000-2001 a.» (ni. i?eeiaeaiea ? 13)

IAeN oiaiueoeeny ia 30,4%. Naaea iaeiaa ia iaiyeanue. Noiia IAeN
oiaiueoeeanue ca n/ao oooaeoaiey ?an/aoia iieoiaoaeae n i?aaiecaoeeae, a
oaeaea nieaeaiey eiee/anoaa caeacia.

2.4 Aiaeec e ioeaiea iaeiaa – enoi/ieea ia?aciaaiey aei?iaeiuo oiiaeia

Noiia aeaiiiai iaeiaa oiaiueoeeanue:

ca n/ao noaaee

ca n/ao nieaeaiey iauaia i?iecaiaenoaa e ?an/aoia eiio?aaaioia n
i?aaei?eyoeai

ca n/ao no?oeoo?iuo naeaeaia a noi?iio oi?aiaee, aaea iaeiaiaay aaca –
oi?aiaay iaoeaiea. A 2000 aiaeo «iaeia ia iieueciaaoaeae aaoiiiaeeueiuo
aei?ia» ninoaaeye 100%, a 2001 aiaeo ii ninoaaee 81,29%. Aeaiiua
n?aaiaiey i?aaenoaaeaiu a oaaeeoea «Aiaeec ia iieueciaaoaeae
aaoiiiaeeueiuo aei?ia III «?aaeiio?aeniaa» 2000-2001a.» (ni. i?eeiaeaiea
? 13).

2.5 Aiaeec iaeiaa ia aeioiaeu oece/aneeo eeoe

Noaaea iaeiaa ia aeioiaeu oece/aneeo eeoe a 2001 aiaeo oaaee/eeanue ia
1%, ii o.e. i?iecaiaenoai eiaao oaiaeaioeeth e nieaeaieth, ca?ieaoa
nio?oaeieeia auea ?acei nieaeaia, i?iecioei ianniaia oaieueiaiea,
niioaaonoaaiii e io/eneaiey a athaeaeao nie?aoeeenue.

Iieacaoaee aeey n?aaiaiey i?eaaaeaiu a oaaeeoea «Aiaeec iaeiaa ia
aeioiaeu oece/aneeo eeoe III «?aaeiio?aeniaa» 2000-2001a.» (ni.
i?eeiaeaiea ? 14).

2.6 Iauea auaiaeu e ?aeiiaiaeaoeee ii aiaeeco ?an/aoia n athaeaeaoii
III «?aaeiio?aeniaa»

Ii ?acoeueoaoai i?iaaaeaiiuo aiaeecia a iauai ii?aaeaeaiii iiaeii
ioiaoeoue ?aceia nieaeaiea io/eneaiee aeaiaaeiuo n?aaenoa a
athaeaeaoiua i?aaiecaoeee. Caeanue iaaethaeaaony i?yiay caaeneiinoue
iaeiaiauo iinooieaiee a athaeaeao io ?aioaaaeueiinoe i?aaei?eyoey, aai
onoie/eaiai eiieo?aioiniiniaiiai iieiaeaiey.

A oeaeii ii ?an/aoai n athaeaeaoii i?aaei?eyoea n?aaioaei
iieiaeeoaeueii: ia eiaao caaeieaeaiiinoe e niioaaonoaaiii iaeiaiauo
acuneaiee, iaiae, oo?aoia e o.i. Ana iaeiae oiea/aiu a niioaaonoaee n
onoaiiaeaiiuie n?ieaie.

Iaeiaei aeey athaeaeaoa oaeia ninoiyiea aeae ia i?aaei?eyoee ia
yaeyaony aeaaiiieo/iui e auaiaeiui aeey anaai iauanoaa a oeaeii.

A nayce n yoei ?aeiiaiaeoaony:

– ia i?aaei?eyoee aaanoe ooaoioth aaeeieoeo iaiaaeaea?a;

– ia?aniio?aoue nenoaio i?eiyoey oi?aaeai/aneeo ?aoaiee;

– oaeoaeaiii eco/aoue eiiuthieoo?o ?uiea nauoa i?iaeoeoeee;

– ?ac?aaioaoue iiaua iai?aaeaiey a noa?a i?iecaiaenoaa e aiaae?aiey
iiauo oaoiieiaee, nieaeathueo naaanoieiinoue auioneaaiie i?iaeoeoeee;

– eniieueciaaiea anao aeinooiiuo niiniaia eiaanoe?iaaiey i?aaei?eyoey.

3. Aoaeeo ?an/aoia n athaeaeaoiuie oiiaeaie

A iaoae no?aia ioeoeeaeueiie aeaoie ?iaeaeaiey aoaeeoa n/eoaaony ia?o
1991 a., eiaaea O/?aaeeoaeueiui nia?aieai Aoaeeoi?neie iaeaou aue
ooaa?aeaeai aa onoaa. Iiia/aeo a onoaaa auee aeaiu eeoue ii?aaeaeaiea
aoaeeoa, aai i?aaiecaoeeiiiua oi?iu e aai iineoaee. Oae, a onoaaa
aiai?eony, /oi aoaeeo — inouanoaeyaiay ia aeiaiai?iuo ia/aeao i?iaa?ea
iacaaeneiui aoaeeoi?ii eee aoaeeoi?neie i?aaiecaoeeae i?aaeeueiinoe
aaaeaiey aooaaeoa?neiai o/aoa, aeinoiaa?iinoe e iieiiou oeiainiaie
io/aoiinoe e aa niioaaonoaey ia i?aaei?eyoee (ethaie oi?iu
nianoaaiiinoe) o?aaiaaieyi aeaenoaothuaai caeiiiaeaoaeuenoaa; /oi
aoaeeoi? — oece/aneia eeoei, eiathuaa ii?aaeaeaiioth eaaeeoeeaoeeth,
iaiaoiaeeiue iiuo ?aaiou e iieo/eaoaa eeoeaiceth onoaiiaeaiiiai ia?acoea
ia i?aai caiyoey aoaeeoii; /oi aoaeeoi?neay i?aaiecaoeey — yoi
i?aaei?eyoea, iauaaeeiythuaa aoaeeoi?ia, i?aaeiaoii aeayoaeueiinoe
eioi?iai yaeyaony inouanoaeaiea aoaeeoa.

Iaeiie ec iniiaiuo caaea/ aoaeeoa yaeyaony aeieoiaioaeueiay i?iaa?ea.
Iaoiaeaie aeieoiaioaeueiie ?aaecee onoaiaaeeaaaony niioaaonoaea
ia?ae/iie aooaaeoa?neie aeieoiaioaoeee enoeiiiio niaea?aeaieth
oicyenoaaiiuo iia?aoeee. I?e yoii inouanoaeyaony eiio?ieue e ca
niioaaonoaeai naieo iia?aoeee nouanoaothuei caeiiai e th?eaee/aneei
iiaecaeiiiui ii?iaoeaai.

Iniaiai aieiaiey o?aaotho e naaa iia?aoeee, naycaiiua n iaeiaiaui
iaeiaeaieai. Ca?oaaaeiay e iaoa i?aeoeea iieacuaaao, /oi a yoie iaeanoe,
aieaa /ai a eaeie-eeai ae?oaie, ano?a/athony ceioiio?aaeaiey (nie?uoea
eee i?eoiaiueoaiea i?eauee, i?in?i/ee a iiaaoaiee caaeieaeaiiinoe
athaeaeaoo e ae?.). O/eouaay aieueoia eiee/anoai aeaeia iaeiaia e
ae?oaeo ieaoaaeae a athaeaeao, ianoaaeeueiinoue e ianiaa?oainoai
iaeiaiaiai caeiiiaeaoaeuenoaa, aii?inu i?aaeeueiinoe ia/eneaiey iaeiaia
e oieaou ieaoaaeae a athaeaeao yaeythony iaeaieaa o?oaeiaieeie e
neiaeiuie.

I?aeoeea iieacuaaao, /oi aeaeaei ia ana i?aaei?eyoey i?aaeeueii
ia/eneytho e oiea/eaatho iaeiae. Ai iiiaeo neo/ayo iaeiaiaua einiaeoeee
i?eiaiytho e ia?ooeoaeyi oo?aoiua naieoeee.

Iaueie aii?inaie, iiaeeaaeaueie i?iaa?ea i?e i?iaaaeaiee aoaeeoa
?an/aoia n athaeaeaoii, yaeythony:

– iieiioa e i?aaeeueiinoue ii?aaeaeaiey iaeiaiiaeaaaaiie aacu;

– i?aaeeueiinoue i?eiaiaiey noaaie iaeiaia e ae?oaeo ieaoaaeae, a oaeaea
a?eoiaoe/aneeo iiaen/aoia i?e ia/eneaiee ieaoaaeae;

– caeiiiinoue e iainiiaaiiinoue i?eiaiaiey eueaio i?e oieaoa iaeiaia a
Oaaea?aeueiue athaeaeao e athaeaeaou iaoeeiiaeueii-ainoaea?noaaiiuo e
aaeieieno?aoeaii-oa??eoi?eaeueiuo ia?aciaaiee ?O;

– iieiioa e naiaa?aiaiiinoue oieaou ieaoaaeae a athaeaeao;

– i?aaeeueiinoue ninoaaeaiey aooaaeoa?neeo i?iaiaeie ii ia/eneaieth e
oieaoa ieaoaaeae;

– i?aaeeueiinoue ninoaaeaiey e naiaa?aiaiiinoue i?aaenoaaeaiey a
iaeiaiaoth einiaeoeeth oi?i io/aoiinoe ii aeaeai ieaoaaeae;

– i?aaeeueiinoue aaaeaiey aiaeeoe/aneiai e neioaoe/aneiai o/aoa caienyi
a aeaaiie eieaa e aaeaina i?aaei?eyoey.

Neaaeoao iiiieoue, /oi io?aaeaaiua a io/aoiinoe noiiu ii ?an/aoai n
oeiainiauie e iaeiaiauie i?aaiaie aeieaeiu auoue niaeaniaaiu n ieie e
oiaeaeanoaaiiu. Inoaaeaiea ia aaeaina iaio?aaoee?iaaiiuo noii ii yoei
?an/aoai ia aeiioneaaony.

Aiaoiee aoaeeo – i?iaiaeeony ia aeiaiai?iie iniiaa aoaeeoi?neeie oe?iaie
eee eiaeeaeaeoaeueiui aoaeeoi?ii n oeaeueth iauaeoeaiie ioeaiee
aeinoiaa?iinoe aooaaeoa?neiai o/aoa e oeiainiaie io/aoiinoe i?iaa?yaiiai
i?aaei?eyoey. Aeey oaeeo oeaeae i?aaei?eyoey caeeth/atho aeiaiai?a n
aoaeeoi?neeie oe?iaie. Aioo?aiiee aoaeeo – yoi ii nooe
aioo?eoicyenoaaiiue eiio?ieue ca neeaaeuaathueieny ia i?aaei?eyoee
cao?aoaie ii ianoai eo oi?ie?iaaiey e oeaio?ai ioaaonoaaiiinoe.

A oiaea aioo?aiieo i?iaa?ie auyaeythony eiie?aoiua i?e/eiu aeiiouaiiuo
ioeeiiaiee io ii?iaoeaiuo iieacaoaeae e o?aaiaaiee aeaenoaothuaai
caeiiiaeaoaeuenoaa. Ana oi?aaeai/aneea neoaeau iaania/eaathony
eioi?iaoeeae , iieo/aiiie a oiaea aoaeeoi?neeo i?iaa?ie , n oai , /oiau
iiaeii auei a iieiie ia?a eniieueciaaoue aa aeey eni?aaeaiey aeiiouaiiuo
iaaeinoaoeia e oeo/oaiey ?aaiou. Aioo?aiiee aoaeeo , eae i?aaeei
i?iaiaeeony ooaoiuie nio?oaeieeaie naiiai i?aaei?eyoey.

Oae eae ?an/aou ii ia/eneaieth iaeiaia e eo ia?a/eneaieth a athaeaeao
yaeythony aeiaieueii o?oaeiaieeie, a aooaaeoa?neii o/aoa aeey yoeo
oeaeae eniieuecoaony n/ao 68 “?an/aou n athaeaeaoii”. Aiaeeoe/aneee o/ao
ii n/aoo 68 aaaeaony ii aeaeai iaeiaia. E n/aoo 68 iiaoo auoue ioe?uou
neaaeothuea noan/aoa:

“?an/aou ii iiaeioiaeiiio iaeiao”;

“?an/aou ii i?eauee”;

“?an/aou ii IAeN”;

“?an/aou ii iaeiao ia eiouanoai”;

“?an/aou ii iaeiao ia niaea?aeaiea aeeeeuiiai oiiaea e iauaeoia
nioeeaeueii-eoeueoo?iie noa?u”;

“?an/aou ii iaeiao ia ?aeeaio”;

“?an/aou ii o?ainii?oiiio iaeiao” e ae?.

Aoaeeoi? i?aaeaea anaai aeieaeai onoaiiaeoue, ii eaeei ieaoaaeai e
iaeiaai i?aaei?eyoea aaaeao ?an/aou n athaeaeaoii. Ii eaaeaeiio iaeiao
iaiaoiaeeii ii?aaeaeeoue i?aaeeueiinoue:

• en/eneaiey iaeiaiiaeaaaaiie aacu;

• i?eiaiaiey noaaie iaeiaia e ieaoaaeae;

• ?an/aoia noii iaeiaia;

• i?eiaiaiey eueaio i?e ?an/aoa e oieaoa iaeiaia;

• iieiiou e naiaa?aiaiiinoe oieaou ieaoaaeae a athaeaeao;

• ninoaaeaiey aooaaeoa?neeo i?iaiaeie ii ia/eneaieth e oieaoa iaeiaia e
ieaoaaeae;

• ninoaaeaiey e naiaa?aiaiiinoe i?aaenoaaeaiey a iaeiaiaoth einiaeoeeth
io/aoiinoe ii aeaeai iaeiaia e ieaoaaeae;

• aaaeaiey aiaeeoe/aneiai e neioaoe/aneiai o/aoa ii n/aoo 68 «?an/aou n
athaeaeaoii».

Aeey i?iaa?ie iaiaoiaeeii eiaoue a ?anii?yaeaiee ii?iaoeaioth aaco
(eino?oeoeee, iieiaeaiey, noaaee iaeiaia e ae?.) eeai a eiiiuethoa?a
(eioi?iaoeeiiii-ni?aai/iua nenoaiu oeia “Aa?aio”, “Eiinoeueoaio-iethn” e
ae?.), eeai a aeaea ni?aai/ieeia e niaoeeaeueiuo oaaeeoe. Yoi
cia/eoaeueii nie?auaao o?oaeiaieinoue i?iaa?ie.

Neioaoe/aneee o/ao ii n/aoo 68 «?an/aou n athaeaeaoii» aaaeaony a
aeo?iaea-i?aea?a ? 8, a aiaeeoe/aneee (ii aeaeai iaeiaia e ieaoaaeae) —
a aaaeiiinoe ? 7 eee ia ea?oi/eao (i?e aeo?iaeuii-i?aea?iie oi?ia
o/aoa).

Aoaeeoi?o oaeaea neaaeoao i?iaa?eoue io?aaeaiea ?an/aoia n athaeaeaoii
ii iaeiaai a io/aoiuo oi?iao: aaeaina (o. ? 1), io/aoa i oeiainiauo
?acoeueoaoao (o. ? 2). Oae, a aaeaina (o. ? 1) aeaaeoi?neay
caaeieaeaiiinoue iieacuaaaony ii no?. 236 (i?i/ea aeaaeoi?u), a
e?aaeeoi?neay caaeieaeaiiinoue — ii no?. 626 (caaeieaeaiiinoue ia?aae
athaeaeaoii). A io/aoa i oeiainiauo ?acoeueoaoao (o. ? 2) ii no?. 150
i?iaa?yaony, eae io?aaeai iaeia ia i?eaueue.

I?iaa?yy i?aaeeueiinoue iaeiaiauo auieao a athaeaeao, aoaeeoi?o aeieaeai
oaaaeeoueny a aeinoiaa?iinoe iieacaoaey ii iauaeoo iaeiaiiaeaaeaiey ,
oi/iinoe ?an/aoia iaeiaiiaeaaaaiie aacu e niaethaeaieth noaaie iaeiaa n
o/aoii ?acee/iuo aeaeia athaeaeaoa, a oae aea ii enoi/ieeo, ca n/ao
eioi?iai inouanoaeyaony auieaoa iaeiaa.

3.1 Aoaeeo iaeiaa ia i?eaueue

Iaeia ia i?eaueue – iaeei ec iniiaiuo enoi/ieeia iinooieaiey n?aaenoa a
athaeaeao iooai ainoaea?noaaiiiai ecuyoey /anoe /enoiai aeioiaea o
i?aaei?eyoee, iauaaeeiaiee, i?aaiecaoeee, o/?aaeaeaiee, eioi?ua
naiinoiyoaeueii, eeai /a?ac aoiaeyuea a eo no?oeoo?o eiiia?/aneea
oic?an/aoiua aaeeieoeu, eeai a ii?yaeea aeiaiai?a n eiuie i?aaei?eyoeyie
inouanoaeytho oicyenoaaiioth eee ethaoth ae?oaoth eiiia?/aneoth
aeayoaeueiinoue. Aoaeeoi?o iaiaoiaeeii /aoei ciaoue noaoon
iaeiaiieaoaeueueea iaeiaa ia i?eaueue, oa?aeoa? e aeaeu aai iniiaiie
aeayoaeueiinoe , iaee/ea aioo?aiieo e iainiaeaiiuo iiae?acaeaeaiee e
aeaeiauo ia?oia?ia.

I?e aoaeeoi?neie i?iaa?ea i?aaeeueiinoe en/eneaiey e oieaou iaeiaa ia
i?eaueue neaaeoao aia/aea oaaaeeoueny a oii, /oi iaeiaiiaeaaaaiay noiia
i?eauee en/eneaia i?aaeeueii, o.a. naaanoieiinoue ?aaeeciaaiiiai
i?iaeoeoa ia eneaaeaia e oai naiui ia aianaiu eneaaeaiey a i?eaueue io
?aaeecaoeee, a oaeaea a oii, /oi i?aaeeueii ii?aaeaeaiu ?acoeueoaou io
i?i/ae ?aaeecaoeee e aeioiaeu e ?anoiaeu io aia?aaeecaoeeiiiuo
iia?aoeee.

Aoaeeoi? i?e i?iaa?ea aacu iaeiaiiaeiaeaiey iaycai i?aaeaea anaai
oaaaeeoueny a i?aaeeueiinoe o/aoa aaeiaie i?eauee, a caoai oie aa /anoe,
eioi?ay iaiin?aaenoaaiii iaeaaaaony iaeiaii. Neaaeiaaoaeueii ia?aay
iia?aoeey eioi?oth iaiaoiaeeii i?iaanoe aoaeeoi?o, a yoie nayce,
caeeth/aaony a niiinoaaeaiee eaeaioe/iinoe aaeainiauo aeaiiuo i i?eauee
n aa o/aoii a aeaaiie eieaa, aeo?iaeao – i?aeaiao, iaoeiia?aiao ii n/aoo
99 (i?eaueue e oauoee) e ii io/aoo i oeiainiauo ?acoeueoaoao e eo
eniieueciaaiee.

I?e aiaeeca oaeoe/aneie i?eauee iaiaoiaeeii eiaoue aeieacaoaeuenoaa
aeinoiaa?iinoe anao aooaaeoa?neeo caienae eae ii e?aaeeoo n/aoia
?acaeaea IV «Aioiaay i?iaeoeoeey», oae e ii aeaaaoo yoeo n/aoia. Io
i?aaeeueiinoe io?aaeaiey a o/aoa au?o/ee io ?aaeecaoeee , cao?ao
i?iecaiaenoaa e ecaea?aeae ia?auaiey caaeneo oi/iinoue ii?aaeaeaiey
aaeiaie i?eauee, eioi?ay neaaaaony ec i?eauee io ?aaeecaoeee i?iaeoeoeee
, iniiaiuo n?aaenoa , eiiai eiouanoaa iethn aeioiaeu io
aia?aaeecaoeeiiiuo iia?aoeee ca au/aoii ?anoiaeia ii iineaaeiei
iia?aoeeyi. Ii iaeiao ia i?eaueue onoaiiaeai ?yae eueaio, eioi?ua
i?eiaiythony oieueei a caaeneiinoe io oaeoe/aneeo i?iecaaaeaiiuo cao?ao
e ?anoiaeia.

Aoaeeoi?o neaaeoao i?iaa?eoue i?aaeeueiinoue eueaio. Iniiaiua ec ieo
naycaiu n eniieueciaaieai o?oaea eiaaeeaeia e iaineiia?ia; n
inouanoaeaieai eaieoaeueiuo cao?ao ia i?e?iaeiiio?aiiua ia?ii?eyoey n
cao?aoaie ia niaea?aeaiea iauaeoia cae?aaio?aiaiey, aeioeieueiuo
o/?aaeaeaiee, iauaeoia eoeueoo?u e nii?oa, ia?aciaaiey , n
aeaaioai?eoaeueiinoueth; i?iaaaeaiea iao/ii – oaoie/aneeo ?aaio ; n
?acaeoeai iaeiai aeciana e ae?.

Iaeiaei ana eueaiou eiatho ii?aaeaeaiiua ia?aie/aiey eae ii ii?yaeeo eo
i?aaenoaaeaiey , oae e ii iauae noiia. Iiyoiio aoaeeoi? aeieaeai
aieiaoaeueii i?iaa?eoue, niioaaonoaoao ee aeaenoaothuaio
caeiiiaeaoaeuenoao ninoaaeyaiue i?aaei?eyoeai aeey iaeiaiaie iieeoeee
niaoeeaeueiue ?an/ao ii anai neo/ayi oiaiueoaiey iaeiaiiaeaaaaiie
i?eauee.

III «?aaeiio?aeniaa» caieiaaony ecaioiaeaieai e ?aaeecaoeeae i?iaeoeoeee
e i?i/eo enoi/ieeia aeioiaea ca i?iaa?yaiue ia?eiae ia eiaao. A oiaea
i?iaaaeaiey aoaeeoi?neie i?iaa?ee ?an/aoia n athaeaeaoii i?iaa?aii
ia/eneaiea iaeiaa ia i?eaueue. Noiia iauaeoa iaeiaiiaeiaeaiey oeacaia
aa?ii (i?iaa?aii ioo?i naa?ee aeaiiuo ia n/aoao 90 «I?iaeaaee» e 99
«I?eaueue e oauoee» e aooaaeoa?neeo i?iaiaeeao). Noaaea iaeiaa
i?eiaiyaony i?aaeeueiay. Noiia iaeiaa ia?an/eoaia aoaeeoi?ii e aa?ia.
Auyaeaii ia?ooaiea a ei??aniiiaeaioeee n/aoia. Oae aianoi ioianaiey
noiiu iaeiaa a aeaaao n/?oa 99/1 «?an/aou n athaeaeaoii ii iaeiao ia
i?eaueue», yoi auei naeaeaii a aeaaao n/?oa 99 «I?eauee e oauoee», e
noiia ia/eneaiiiai iaeiaa caienaia a e?aaeeo n/?oa 68 «?an/aou n
athaeaeaoii» aac oeacaiey noan/?oa.

3.2 Aoaeeo iaeiaa ia aeiaaaeaiioth noieiinoue

Iaeia ia aeiaaaeaiioth noieiinoue – yaeyaony einaaiiui e aeeth/aaony a
oeaio i?eia?aoaaiuo oiaa?ia, ?aaio , oneoa. IAeN caiaiee aeaenoaiaaaoea
o ian i?aaeaea iaeiae n iai?ioa e n i?iaeaae, e ioaaouaaao i?aeoe/anee
ana aeaeu oiaa?ia e oneoa, caieiay aaaeiia ianoi a ?an/aoao n
athaeaeaoii. Aai ieaoaeueueeaie yaeythony ana i?aaei?eyoey,
i?aaiecaoeee, o/?aaeaeaiey, eiathuea noaoon th?eaee/aneiai eeoea, anee
eo au?o/ea io ?aaeecaoeee oiaa?ia i?aauoaao noiio, onoaiiaeaiioth
Caeiiii i iaeiaa ia aeiaaaeaiioth noieiinoue.

IAeN aceiaaony n iai?ioa anao oiaa?ia e iaoa?eaeueiuo oeaiiinoae, i?e/ai
a iaeaaaaiue iai?io aeeth/athony aaainu iiae iinoaaeo oiaa?ia, oeacaiey
oneoa.

IAeN aceiaaony n aeaeaeeiiai e iaaeaeaeeiiai eiouanoaa, caeaiey,
nii?oaeaiee , aaca.

Oieaoa iaeiaa i?iecaiaeeony iacaaeneii io oiai, eae i?iecioea
?aaeecaoeey ( ca aeaiueae, iooai i?yiiai oiaa?iiaiaia, n /anoe/iie
iieaoie eee aacaiciacaeii ) – enoiaey ec ?uii/iuo eee ainoaea?noaaiiuo
n?aaenoa. Iiyoiio aoaeeoi? i?e i?iaa?ea i?aaeeueiinoe oieaou IAeN
aeieaeai i?ieiio?iee?iaaoue ana n/aoa, io?aaeathuea aeaeaeaiea
iaoa?eaeueiuo oeaiiinoae, ieaoaaeiua ii?o/aiey e ae?oaea ?an/aoiua
ii?o/aiey.

Neiaeiinoue nicaeaao caeioa?aniaaiiinoue iaeiaiaie neoaeau a
iacaiaaeeeoaeueiii aceiaiee iaeneiaeueiie noiiu yoiai iaeiaa. No?aieaiea
nia?aoue eae iiaeii nei?aa iaeia — e ia oieueei n iauaia ?aaeeciaaiiie
i?iaeoeoeee (?aaio, oneoa), ii e n noii iieo/aiiuo aaainia e i?aaeiieaou
ca aoaeouoth iinoaaeo — caiaoii oneiaeieei o/aoiua caiene ii
oaea?aeaieth iaeiaa ia aeiaaaeaiioth noieiinoue n ia?aaiieie
oaea?aeaiiuo noii ni n/aoa ia n/ao. aia/aea ii aeaaaoo 64 “?an/aou ii
aaainai iieo/aiiui” e e?aaeeoo n/aoa 68, noan/ao “?an/aou ii iaeiao ia
aeiaaaeaiioth noieiinoue”. Caoai i?e ioa?ocea i?iaeoeoeee, auiieiaiee
?aaio eee ieacaiee oneoa aeaeaaony ia?aoiay i?iaiaeea: ii aeaaaoo n/aoa
68 e e?aaeeoo n/aoa 64 ia noiio ?aiaa oaea?aeaiiiai iaeiaa n iieo/aiiiai
aaaina eee i?aaeaa?eoaeueiie iieaou. E oioy a eiia/iii n/aoa aeaeaaony
caienue ii aeaaaoo n/aoa 64 e e?aaeeoo n/aoa 90 “I?iaeaaee”, n oai /oiau
ia e?aaeeoa n/aoa 90 auea nia?aia any au?o/ea io ?aaeecaoeee, n eioi?ie
oaea?aeeaaaony oaeaea noiia iaeiaa, iu i?eoiaeei e oiio aea eiia/iiio
?acoeueoaoo. Iniaaiii yoi aaaeii a oneiaeyo eioeyoeee, eiaaea eo/oa
nei?aa iieo/eoue a aeioiae athaeaeaoa aieaa eee iaiaa iieiioeaiiua
aeaiueae, iaaeaee iicaea, oaea cia/eoaeueii iiaeaa?aoeany eioeyoeee.

A eioa?anao aeaenoaothuae iaeiaiaie iieeoeee oneiaeiaiu oaeaea ?an/aou
iaeiaa ia aeiaaaeaiioth noieiinoue ii i?eia?aoaiiui iaoa?eaeueiui
?ano?nai. Anee ia?aia a?aiy IAeN ii iinooieaoei ?ano?nai nienuaaeny a
oiaiueoaiea caaeieaeaiiinoe ii IAeN ia ?aaeeciaaiiua oiaa?u, ?aaiou e
oneoae, oi caoai iaeiaiaay neoaeaa i?eoea e auaiaeo i oii, /oi oaeie
niinia o/aoa IAeN iiaeao nie?aoeoue iinooieaiea iaeiaa a aoaeouai. E
auei i?eiyoi ?aoaiea, niaeanii eioi?iio iaeia ia aeiaaaeaiioth
noieiinoue ii i?eia?aoaiiui ?ano?nai aeieaeai aia/aea aeeoioee?iaaoueny
ia aeaaaoa noan/aoa 68, eioi?ue aue aiineaaenoaee caiaiai neioaoe/aneei
n/aoii 19 “Iaeia ia aeiaaaeaiioth noieiinoue ii i?eia?aoaiiui
oeaiiinoyi”. Noiiu IAeN ii ii?eoiaeiaaiiui iaoa?eaeueiui ?ano?nai e
?aaioai (oneoaai) i?iecaiaenoaaiiiai oa?aeoa?a, auiieiyaiui noi?iiieie
i?aaiecaoeeyie, nienuaathony n e?aaeeoa niioaaonoaothueo noan/aoia n/aoa
19 “IAeN ii i?eia?aoaiiui iaoa?eaeueiui ?ano?nai” a aeaaao n/aoa 68
“?an/aou n athaeaeaoii” (noan/ao “?an/aou ii iaeiao ia aeiaaaeaiioth
noieiinoue”) ii ia?a i?iaaaeaiey ?an/aoia n iinoaaueeaie. Noiiu IAeN,
oiea/aiiua i?e i?eia?aoaiee iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia,
a iieiii iauaia au/eoathony ec noii iaeiaa, iiaeeaaeaueo aciino a
athaeaeao, a iiiaio i?eiyoey ia o/ao iniiaiuo n?aaenoa e iaiaoa?eaeueiuo
aeoeaia. Oaeie aea ii?yaeie aeaenoaoao e a ioiioaiee noauaeoia iaeiai
i?aaei?eieiaoaeuenoaa, ia ia?aoaaeoeo ia oi?iuaiioth nenoaio
iaeiaiiaeiaeaiey, o/aoa e io/aoiinoe e oiea/eaathueo a athaeaeao IAeN.

Aoaeeoi? a i?ioeanna i?iaa?ee aeinoiaa?iinoe iaeiaiiaeaaaaiie aacu ii
iaeiao ia aeiaaaeaiioth noieiinoue aia/aea aeieaeai oaeinoiaa?eoueny a
i?aaeeueiinoe en/eneaiey i?aaei?eyoeai iai?ioa ii ?aaeecaoeee oiaa?ia
(?aaio, oneoa). Oaaaeeony a i?aaeeueiinoe ?an/aoa IAeN. ?an/ao
ninoaaeyaony ii niaoeeaeueii ?ac?aaioaiiie oi?ia e ninoieo ii nooe a oii
, /oi noiia iaeiaa , iiaeeaaeauay oieaoa a athaeaeao, i?aaenoaao eae
?aciinoue iaaeaeo noiiaie iaeiaa, iieo/aiiuie io iieoiaoaeae ca
i?eia?aoaiiua eie oiaa?u, e noiiaie iaeiaa, eioi?ua oiea/aiu
iinoaaueeaie ca iaoa?eaeueiua ?ano?nu, oiieeai, oneoae, /uey noieiinoue
oaeoe/anee ioianaia a aeaiiii io/aoiii ia?eiaea ia ecaea?aeee
i?iecaiaenoaa e ia?auaiey.

Ouaoaeueiiai aiaeeca o?aaoao aeaa ianoiyoaeuenoaa: iainiiaaiiinoue
i?eiaiaiey eueaio ii IAeN eae ii i?aaei?eyoeyi , oae e ii oiaa?ai e
oneoaai e oi/iinoue ?an/aoa ia aiciauaiey ec athaeaeaoa noii, eioi?ua
oiea/aiiua iinoaaueeaie iaeiae ia IAeN i?aauoatho aiaeiae/iue
nianoaaiiue iaeia i?aaei?eyoey. Oaeaea i?iaa?ytho naiaa?aiaiiinoue
ia?a/eneaiey iaeiaa, aeeth/ay e oieaoo aaainiauo ieaoaaeae.

A III «?aaeiio?aeniaa» i?iaa?ea iiaeaa?aiooi ia/eneaiea IAeN ca
i?iaeaiioth i?iaeoeoeeth. Iauaeo iaeiaiiaeiaeaiey i?iaa?ai e oeacai
aa?ii. Noaaea iaeiaa, i?eiaiyaoayny aeey en/eneaiey noiiu iaeiaa
niioaaonoaoao aeaenoaothuae. Noiia iaeiaa ?ann/eoaia aa?ii.
Ei??aniiiaeaioeey n/aoia onoaiiaeaia i?aaeeueii.

3.3 Aoaeeo iaeiaa ia eiouanoai

Iaeia ia eiouanoai – yoio iaeia aaaaeai aeey oiai, /oiau noeioee?iaaoue
yooaeoeaiia eniieueciaaiea eiathueony aeoeaia, /oiau i?aaei?eyoey
naiaa?aiaiii inaiaiaeaeaeenue io iaioaeiiai eiouanoaa. Aai oiea/eaatho,
ca eneeth/aieai eueaioe?oaiuo, ana i?aaei?eyoey, i?aaiecaoeee,
o/?aaeaeaiey, yaeythueany th?eaee/aneeie eeoeaie, a oaeaea eo
no?oeoo?iua iiae?acaeaeaiey, eiathuea naie ?an/aoiue n/ao e ioaeaeueiue
aaeain.

Iaeiaii ia eiouanoai, iacaaeneii ec eaeiai enoi/ieea iii iieo/aii,
iaeaaaaony n?aaeiaaiaeiaay noieiinoue eiouanoaa, iaoiaeyuaainy ia
aaeaina i?aaei?eyoey.

Aoaeeoi? aeieaeai i?iaa?eoue i?aaeeueiinoue iauae noiiu iauaeoa
iaeiaiiaeiaeaiey e aaee/eio iaeiaa, en/eneyaioth iieaa?oaeueii
ia?anoathuei eoiaii n ia/aea aiaea.

Aoaeeoi?o neaaeoao eiaoue a aeaeo, /oi ii iaeiao ia eiouanoai
onoaiiaeaii cia/eoaeueiia /enei eueaio, eae a caaeneiinoe io noaoona
iaeiaiieaoaeueueea, aeaea aai aeayoaeueiinoe, oae e io aeaea iaeaaaaiiai
iaeiaii eiouanoaa. ?acia? eiie?aoiie iaeiaiaie noaaee ?aaeiiu ?inneeneie
Oaaea?aoeee ii?aaeaeytho naiinoiyoaeueii. Noieiinoue eiouanoaa ia ia?aia
/enei aa?aony ii Aeaaiie eieaa. Noiia iaeiaa ?ann/eouaaaony ec
i?aaeiieaaaaiie ( ieaiiaie ) n?aaeiaaiaeiaie noieiinoe eiouanoaa , a
eiioea aiaea aeaeaaony ia?a?an/ao ia oaeoe/aneoth noieiinoue. Ca
caieaeaiea (nie?uoea) iineaaeiae iaeiaiieaoaeueuee ianao
ioaaonoaaiiinoue.

Aeaeaa a III «?aaeiio?aeniaa» i?iaa?yeny i?eiaiyaiue i?aaei?eyoeai
ii?yaeie aooaaeoa?neiai o/aoa ?an/aoia n athaeaeaoii ii iaeiao ia
eiouanoai, eioi?ue aeieaeai auoue oiaeaeanoaai ii?yaeeo, onoaiiaeaiiiio
Eino?oeoeeae Ainiaeianeoaeau ?O “I ii?yaeea en/eneaiey e oieaou a
athaeaeao iaeiaa ia eiouanoai i?aaei?eyoee”. A niioaaonoaee n
eino?oeoeeae o/ao ?an/aoia i?aaei?eyoee n athaeaeaoii (e?iia aaieia) ii
iaeiao ia eiouanoai i?aaei?eyoee aaaeaony ia aaeainiaii n/aoa 68
“?an/aou n athaeaeaoii” ia ioaeaeueiii noan/aoa “?an/aou ii iaeiao ia
eiouanoai”.

Noiia iaeiaa, ?ann/eoaiiay a onoaiiaeaiiii ii?yaeea, io?aaeaaony ii
e?aaeeoo n/aoa 68 “?an/aou n athaeaeaoii” e aeaaaoo n/aoa 99 “I?eauee e
oauoee”. Ia?a/eneaiea noiiu iaeiaa ia eiouanoai a athaeaeao io?aaeathony
a aooaaeoa?neii o/aoa ii aeaaaoo n/aoa 68 “?an/aou n athaeaeaoii” e
e?aaeeoo n/aoa 51 “?an/aoiue n/ao”. Oaeei ia?acii onoaiiaeaii, /oi
ioeaie a o/aoa e en/eneaiee iaeiaa ia eiouanoai ia aeaiiii i?aaei?eyoee
ia nouanoaoao.

3.4 Aoaeeo iaeiaia oaea?aeeaaaiuo n aeioiaeia oece/aneeo eeoe

Aoaeeoi?o neaaeoao i?iaanoe auai?i/ioth i?iaa?eo i?aaeeueiinoe
oaea?aeaiey iaeiaa eae ni ooaoiiai ia?niiaea, oae e n eeoe ,
i?eaeaeaaiuo e ?aaioa ia iniiaaiee aeiaiai?a iiae?yaea e ii o?oaeiaui
niaeaoaieyi. Aacie aeey en/eneaiey iaeiaa yaeyaony niaieoiiue aeioiae
oece/aneiai eeoea n ia/aea e aei eiioea eaeaiaea?iiai aiaea.

Ec niaieoiiiai aeioiaea eneeth/athony neaaeothuea aeioiaeu :

ieieiaeueiay aaee/eia ca?aaioiie ieaou;

ainoaea?noaaiiua iiniaey ii nioeeaeueiiio no?aoiaaieth;

noiiu , iieo/aaiua ?aaioieeaie a aiciauaiea oua?aa , naycaiiiai n
o?oaeiaie aeayoaeueiinoueth;

auoiaeiua iiniaey, auiea/eaaaiua i?e oaieueiaiee;

aeeiaiou o a?aaeaeai , eo iieo/aaiuo;

iaoa?eaeueiay iiiiuue;

?yae ae?oaeo aeioiaeia.

Niaieoiiue aeioiae a?aaeaeai , iiaeao oaeaea oiaiueoaoueny ia noiiu :

aeioiaeia , ia?a/eneyaiuo ii cayaeaieth a?aaeaeai ia aeaaioai?eoaeueiua
oeaee;

?anoiaeia ia niaea?aeaiea aeaoae e eaeaeeaaioeaa a i?aaeaeao,
onoaiiaeaiiuo Caeiiii ?acia?a ieieiaeueiie iany/iie ieaou.

Aoaeeoi?o neaaeoao auai?i/ii i?iaa?eoue i?aaeeueiinoue caienae ii n/aoo
69 «?an/aou ii nioeeaeueiiio no?aoiaaieth e iaania/aieth». Ia iai
io?aaeatho eioi?iaoeeth ii ia/eneaieyi e auieaoai ca n/ao n?aaenoa
nioeeaeueiiai e iaaeeoeeineiai no?aoiaaiey, a oaeaea ii ?an/aoai n
Iaineiiiui oiiaeii ?innee. Yoe ia/eneaiey aeieaeiu i?iecaiaeeoueny n
noii iieaou o?oaea ii anai iniiaaieyi, aeeth/ay o?oaeiaua niaeaoaiey,
aeiaiai?u iiae?yaea e ae?oaea ?aciaua aeieoiaiou. Iaeiaei iaeioi?ua
aeaeu ieaoaaeae a ?an/ao ia i?eieiathony, a eiaiii:

eiiiainaoeee ca eniieueciaaiiue ioione;

auoiaeiia iiniaea ii oaieueiaieth;

eiiiainaoeeiiiua auieaou;

noieiinoue iooaaie a naiaoi?ee;

iiiu?eoaeueiua auieaou;

aeaiaaeiua iaa?aaeu;

noeiaiaeee, auiea/eaaaiu i?aaei?eyoeyi o/aueiny e anie?aioai;

noieiinoue auaeaiiie niaoeiaeaaeaeu;

aeioaoeee ia iaaaeu;

aiciauaiea ?anoiaeia ia i?iacae;

e ae?oaea aeaeu auieao.

Aeieaeiu auoue i?iaiaeece?iaaiu oaeaea i?aeoeea ninoaaeaiey ?an/aoiie
aaaeiiinoe ii no?aoiaui aciinai .

A III «?aaeiio?aeniaa» i?iaa?aiiu io/eneaiey a Oiiaeu Aaeeiiai
nioeeaeueiiai iaeiaa n ca?aaioiie ieaou ?aaioieeia. Iauaeo
iaeiaiiaeiaeaiey ii?aaeaeai i?aaeeueii (naa?aii n aeaiiuie a eieaa
oicyenoaaiiuo iia?aoeee e n ?an/aoii – ieaoaaeiie aaaeiiinoueth). Noaaee
iaeiaia, eniieuecoaiua i?e au/eneaiee ii?aaeaeaiu i?aaeeueii.
Ia/eneaiiua noiiu iaeiaia i?iaa?aiu e aa?iu. Ei??aniiiaeaioeey n/aoia
ii?aaeaeaia e caienaia aa?ii.

Iiae?iaii ?anniio?aiu ?an/aou n Iaineiiiui oiiaeii ?inneeneie
Oaaea?aoeee (IO?). Noaaea iaeiaa oeacaia aa?ii. Ia/eneaiiay noiia iaeiaa
i?aaeeueiay. I?iaa?aii io/eneaiea a IO io ca?aaioiie ieaou ?aaioieeia
i?aaei?eyoey (I?O). Noaaea iaeiaa oeacaia i?aaeeueiay (i?iaa?aii
ia?a?an/aoii). I?iaa?aiiu io/eneaiey a Oiiae Iaycaoaeueiiai
iaaeeoeeineiai no?aoiaaiey (OIIN). Iauaeo iaeiaiiaeiaeaiey oeacai aa?ii.
Noaaea, i?eiaiyaoayny i?e ?an/aoao niioaaonoaoao aeaenoaeoaeueiie. Noiia
(i?iaa?aiiay ia?a?an/aoii ) oeacaia aa?ii.

I?iaa?ai o/ao iaeiaa ia aeioiaeu oece/aneeo eeoe. Noaaea ii?aaeaeaia
i?aaeeueii. Ii anoue ioeaea : iai?aaeeueii iiaen/eoai iaeia o ?aai/aai
Eiaaeaiei I.A. – 69456 ?oa., eiaaea iaaei 69420 ?oa. Ii inoaeueiui
?aaioieeai – ?an/aou iiaeioiaeiiai iaeiaa ( ia?ai?iaa?aii aoaeeoi?ii )
aa?iu.

3.5. Aoaeeo iaeiaa ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia.

Iauaeo iaeiaiiaeiaeaiey e noaaea i?eiaiyaoayny i?e io/eneaiee
ii?aaeaeaiu i?aaeeueii. Ia/eneaiiay noiia iaeiaa i?aaeeueiay I?iaa?aiu
n?iee io/eneaiey. ?anoiaeaeaiee iao.

Caeeth/aiea aoaeeoi?a ii ?an/aoai n athaeaeaoiuie ieaoaaeai III
«?aaeio?aeniaa» yaeyaony i?eeiaeaieai ? 15.

I?iaa?ea ?an/aoia n athaeaeaoii yaeyaony aeey aoaeeoi?a iauaeoii
iiauoaiiiai aieiaiey. Ai – ia?auo, iioiio, /oi ca iai?aaeeueiua ?an/aou
iaeiaia a athaeaeao, i?aaei?eyoea ?aniea/eaaaony iuooeiui aeey aai
oeiainiaiai iieiaeaiey oo?aoaie. Ai – aoi?uo, iioiio, /oi aoaeeoi?neia
caeeth/aiea, iiaeoaa?aeaeathuea i?aaeeueiinoue ?an/aoia e ?aaeueiinoue
caaeieaeaiiinoe iiaeao auoue i?eiyoi iaeiaiaie einiaeoeeae, a iiaeao
auoue iinoaaeaii iiae niiiaiea. A yoii neo/aa iaeiaiaay einiaeoeey eiaao
i?aai ia?ai?iaa?eoue aeinoiaa?iinoue i?aaenoaaeaiiiai caeeth/aiey , e
anee aoaeao onoaiiaeaia iaaeia?iniaanoiinoue e iaaeia?iea/anoaaiiinoue
aoaeeoa, i?eaaaeoay e ouaieaieth eioa?ania ainoaea?noaaiiiai athaeaeaoa,
anooiatho a neeo naieoeee, i?aaeoniio?aiiua aeaenoaothuei
caeiiiaeaoaeuenoaii. A cia/eo aeey aoaeeoi?a eee aoaeeoi?neie oe?iu
iiaeao nicaeaoueny oa?ica iioa?e eeoeaicee ia i?aai caieiaoueny
aoaeeoi?neie aeayoaeueiinoueth.

Caeeth/aiea

Athaeaeao yaeyaony aeaaiui caaiii a oi?ie?iaaiee ainoaea?noaaiiuo
oeiainia. N iiiiuueth athaeaeaoa i?ienoiaeeo ia?a?ani?aaeaeaiea
iaoeeiiaeueiiai aeioiaea, /oi nicaeaao aiciiaeiinoue iaiaa?e?iaaoue
aeaiaaeiuie n?aaenoaaie e oeaeaiai?aaeaiii aeeyoue ia oaiiu e o?iaaiue
?acaeoey iauanoaaiiiai i?iecaiaenoaa. Yoi iicaieyao inouanoaeyoue
aaeeioth yeiiiie/aneoth e oeiainiaoth iieeoeeo ia anae oa??eoi?ee
no?aiu.

A i?ioeanna ?ac?aaioee oaiu aeeieiiiie ?aaiou auee eco/aiu
oai?aoe/aneea aniaeou, e ia eo iniiaa i?iaaaeaii i?aeoe/aneia
enneaaeiaaiea auiieiaiey Iaeiaiaiai Caeiiiaeaoaeuenoaa i?aaei?eyoeai
iaoaai ai?iaea – iauanoaii n ia?aie/aiiie ioaaonoaaiiinoueth
«?aaeiio?aeniaa».

Aue i?iaaaeai aiaeec ?an/aoia III «?aaeiio?aeniaa» n athaeaeaoiuie
oiiaeaie. A ?acoeueoaoa i?iaaaeaiiiai aiaeeca ?an/aoia n athaeaeaoii
aeaiiiai i?aaei?eyoey, iaicia/eeanue /aoeay caaeneiinoue ?acia?a
aeaiaaeiuo n?aaenoa, iinooiathueo a athaeaeaoiua i?aaiecaoeee, io
oeiainiaiai iieiaeaiey i?aaei?eyoey.

A oiaea aoaeeoi?neie i?iaa?ee auee auyaeaiu iaaeinoaoee: i?e ?an/aoa
noiiu iaeiaiaiai iaycaoaeuenoaa e oeacaiey ei??aniiiaeaioeee n/aoia
aeey aeaiiuo aeaeia iaeiaia. Yoe ioeaee oeacaiu a aoaeeoi?neeo
caeeth/aieyo. Iinea i?iaeaeaiiie ?aaiou iao?oaeii iiiyoue, ianeieueei
aaaeai aoaeeo. Iiyoiio naiaa?aiaiiua aaeaiany/iua aoaeeoi?neea i?iaa?ee
ioaeii iaycaoaeueii i?iaiaeeoue eaaeaeiio i?aaei?eyoeth, /oiau auoue
oaa?aiiui a i?aaeeueiinoe aaaeaiey aaeaina, io/aoao i i?eaueyo, ia
aeiioneaoue ia?ooaiee Iaeiaiaiai Caeiiiaeaoaeuenoaa e ia iiaeaa?aaoueny
ioaaonoaaiiinoe ca aeiionoeiua ioeaee.

I/aiue aaaeia aaeeiay nenoaia eiio?iey ca i?aaeeueiinoueth en/eneaiey,
iieiioie e naiaa?aiaiiinoueth aianaiey a niioaaonoaothuee athaeaeao
iaeiaia e ae?oaeo iaycaoaeueiuo ieaoaaeae.

Nienie eniieuecoaiie eeoa?aoo?u:

1.Iaeiaiaue Eiaeaen ?inneeneie Oaaea?aoeee, 1/ ?aae. io 01.1999a.

2.Iaeiaiaue Eiaeaen ?inneeneie Oaaea?aoeee, 1/ ?aae. io 03.2001a.

3.Iaeiaiaue Eiaeaen ?inneeneie Oaaea?aoeee, 2/.?aae. io 08. 2001a.

4.Caeii ?O «Ia iniiaao iaeiaiaie nenoaiu a ?O» io 27.12.1991a.

5.Caeii ?O «I ainoaea?noaaiiie iaeiaiaie neoaeaa ?O» 1999a

6.Oeac I?aceaeaioa ?O « Ia inouanoaeaiee eiiieaeniuo ia? ii
naiaa?aiaiiiio e iieiiio aianaieth a athaeaeao iaeiaia e ae?oaeo
iaycaoaeueiuo ieaoaaeae» io 23.05.1994 ?1006

7.Eino?oeoeey IIN «I ii?yaeea ?an/aoia i?aaiecaoeee n ianoiuie
athaeaeaoaie ii iaeiao ia i?eaueue»2001a

8.Eino?oeoeey IIN «I iaeiaao ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia»
04.2000a

9.Ieai n/aoia aooaaeoa?neiai o/aoa n 01.01.2001a

10.Aaae/ A.I. Ainoaea?noaaiiua e ioieoeeiaeueiua oeiainu/ Iineaa,
«THIEOE»,2000

11.Aiaiiieia A.I. Aioo?aiiee aoaeeo/ N-Ia, 2000

12.Aa?uoieeia I.I. Aooaaeoa?neee o/ao, io/aoiinoue e iaeiaiiaeiaeaiea.
Ecae. 2/Iineaa «Oeeei», 1997

13.Aaeaiia I.E. , Oa?aiao A.Ae. Oai?ey yeiiiie/aneiai aiaeeca/ Iineaa,
«Oeiainu e noaoenoeea», 2001

14.Aeaaeaoaa A.C. Oeiainiiaay nenoaia ?innee, O/aaiia iiniaea /Iineaa,
EIO?A, 1997

15.Ae?iaiceia E.A. Oeiainu. Aeaiaaeiia ia?auaiea. E?aaeeo./Iineaa,
«Oeiainu»,THIEOE,1997

16.Ee?ueyiiaa C.A. Oai?ey aooaaeoa?neiai o/aoa/ Iineaa «Oeiainu e
noaoenoeea»,2000

17.Eiaeeiia A. Aooaaeoa?neee o/ao/Iineaa, 1999

18.E?ooee A.A.Oaeeei E.I. Iniiau oeiainiaie aeayoaeueiinoe i?aaei?eyoey/
N-IA, 1999

19.Ieoaoeeee A.A. I?aeoeeoi iauaai aoaeeoa/Iineaa, 2000

20.Iiaeieueneee A.E. Aoaeeo/ Iineaa «THIEOE», 2001

21.Naaeoeeay A.A. Aiaeec oicyenoaaiiie aeayoaeueiinoe
i?aaei?eyoey/Ieine, «Iiaia ciaiea», 1999

22.Niioeeiaa E.A. Aioo?aiiee eiio?ieue e aoaeeo/ Iineaa, «THIEOE»,2001

23.Aooaaeoa?neee o/ao, ecae. 2, iiae ?aae. I.N. Aac?oeeo/Iineaa
«Aooaaeoa?neee o/ao», 1998

24.Iaeiae e iaeiaiiaeiaeaiea. Iiae ?aae. I.A. ?iiaiianeiai/ Iineaa, 2001

25.Iaeiae e iaeiaiiaeiaeaiea. Iiae. ?aae. N.A. ?onaeiaa/ Iineaa

26.Oa?aiao A.Ae., ?.N. Naeooeei «Oeiainu i?aaei?eyoey»/Iineaa,
«Eio?a-I», 2001

27.THoeeia O.O. Iaeiae e iaeiaiiaeiaeaiea/ Iineaa/ «Eio?a-I», 1999

28.Oeiainu. Iiae ?aae. E.A.Ae?iaiceiie/ Iineaa, «Oeiainu»,THIEOE

29.Oeiainu. Iiae ?aae. A.I. Eiaaeaaie/ Iineaa, «Oeiainu e
noaoenoeea»1999

30.Oeiainu i?aaei?eyoee, iiae. ?aae. I.A. Eie/eiie/ Iineaa «THIEOE»,
1998

31.Oeiainu, aeaiueae, e?aaeeo iiae. ?aae. ae.y.i. I.A. Nieieiaie/Iineaa
«TH?enoue», 2001

32.Yeiiiie/aneay oai?ey, O/aaiee aeey AOCia, iiae ?aae. A.Ae.
Eaiaaaa/Iineaa «Aeaaein»,2000

33.«?inneeneay aacaoa» ia?eiae. ecae. ?21 – 2000a/Iineaa

34.«?inneeneay aacaoa» ia?eiae. ecae. ?6,17,18 – 2001a/Iineaa

35.«Oeiainu» ia?eiae ecae. ? 10,11- 2000a/Iineaa

36.«Oeiainu» ia?eiae ecae. ? 5,10- 2001a/Iineaa

I?eeiaeaiea e oi?ia ? 2

«Io/ao i i?eaueyo e oauoeao»

ca 9 ianyoeaa 2001 aiaea.

(ii iieaoa)

E= 0,6507877100852
E= 0,92256360262

I?iecaiaenoai
Oi?aiaey

No?. 010 anaai 287806 114733
173073

No?. 020 259116 112433
146683

a oii /enea:

iaoa?eaeu 72449

ca?ieaoa 18961

ANI 7101

Iaeia ia iieueciaaoaeae

aaoiaei?ia 1147

eciin IN 303

eciin IA 191

a?aiaea 6580

oneoae aaiea 1337

i?i/ea ?anoiaeu 4364

No?. 030
24819

a oii /enea ca?ieaoa
10073

ANI
3840

eciin IN
224

eciin IA
155

iaeia ia iieueciaaoaeae

aaoiaei?iaaie
264

oneoae aaiea
1220

oneoae nayce
443

a?aiaea
4705

oneoae i?ia?aiienoa
1538

i?i/aa
2357

No?. 100 988

a oii /enea:

iaeia ia ieeeoeeth 108

iaeia iaeiouanoai 880

No?. 140 2883

No?. 150 1009

Ae. Aooaaeoa?___________________________ I?eeiaeaiea e oi?ia ? 2

«Io/ao i i?eaueyo e oauoeao»

ca 9 ianyoeaa 2001 aiaea.

(ii ioa?ocea)

I?iecaiaenoai
Oi?aiaey

No?. 010 anaai 365619 178133
187486

No?. 020 331144 172149
158995

a oii /enea:

iaoa?eaeu 111325

ca?ieaoa 29135

ANI 10911

Iaeia ia iieueciaaoaeae

aaoiaei?iaaie 1147

eciin IN 466

eciin IA 294

a?aiaea 10111

oneoae aaiea 2055

i?i/ea ?anoiaeu 6705

No?. 030
26880

a oii /enea ca?ieaoa
10919

ANI
4162

eciin IN
243

eciin IA
168

iaeia ia iieueciaaoaeae

aaoiaei?iaaie
264

oneoae aaiea
1322

oneoae nayce
480

a?aiaea
5100

oneoae i?ia?aiienoa
1667

i?i/aa
2555

No?. 100 988

a oii /enea:

iaeia ia ieeeoeeth 108

iaeia ia eiouanoai880

No?. 140 6607

No?. 150 2312

Ae. Aooaaeoa?___________________________ I?eeiaeaiea ? 8

Oaaeeoea

« Aeeiaieea iieacaoaeae i?eauee III «?aaeiio?aeniaa» 2000-2001a.»

Iieacaoaee Io/aoiue ia?eiae,

oun. ?oa Aaciaue ia?eiae,

oun.?oa Io/aoiue a % e aaciaiio

1 2 3 4

1. Au?o/ea (iaooi) io ?aaeecaoeee oiaa?ia, i?iaeoeoeee, oneoa

288

666

43,3

2. Naaanoieiinoue (i?iecaiaenoaaiiay) ?aaeecaoeee oiaa?ia, i?iaeoeoeee
?aaio, oneoa

259

626

41,4

3. Aaeiaue (ia?aeeiaeueiue) aeioiae

29

40

72,5

4. ?anoiaeu ia?eiaea (eiiia?/aneea e oi?aaeai/aneea)

25

5. I?eaueue (oauoie) io ?aaeecaoeee

4

40

10

6. Naeueaei iia?aoeeiiiuo ?acoeueoaoia

-1

-10

10

7. I?eaueue (oauoie) io oeiainiai-oicyenoaaiiie aeayoaeueiinoe

3

30

10

8. Naeueaei aia?aaeecaoeeiiiuo ?acoeueoaoia

+1

9. I?eaueue (oauoie) io/aoiiai ia?eiaea

3

31

9,7

10. I?eaueue, inoathuayny a ?anii?yaeaiee i?aaiecaoeee

2

22

9,1

11. Ia?ani?aaeaeaiiay i?eaueue (oauoie) io/aoiiai ia?eiaea

2

22

9,1

I?eeiaeaiea ? 9

Oaaeeoea «No?oeoo?a i?eauee III «?aaeiio?aeniaa» 2000 -2001a.»

Iieacaoaee Io/aoiue ia?eiae Aaciaue ia?eiae Ioeeiiaiey (+, -)

1 2 3 4

I?eaueue (oauoie) – anaai, %

a oii /enea 100 100 –

a) i?eaueue (oauoie) io ?aaeecaoeee, oun. ?oa

4

40

-36

a) io oeiainiauo iia?aoeee, oun. ?oa – – –

a) io i?i/ae ?aaeecaoeee, oun. ?oa – – –

a) io OOAe, oun. ?oa 3 30 -27

ae) io aia?aaeecaoeeiiiuo iia?aoeee, oun. ?oa

1

-1

a) /enoay i?eaueue, oun. ?oa 2 22 -20

ae) ia?ani?aaeaeaiiay i?eaueue,

oun. ?oa

2

22

-20

I?eeiaeaiea ? 10

Oaaeeoea «Aiaeec i?eauee ii oaeoi?ai III «?aaeiio?aeniaa»

2000-2001a»

oun. ?oa.

Iieacaoaee Ii aaceno Ii aaceno ia oaeoe/anee ?aaeeciaaiioth
i?iaeoeoeeth Oaeoe/an-eea aeaiiua ii io/aoo Oaeoe/aneea aeaiiua n
ei??aeoe?ia-eie ia eciaiaiea oeai

1 2 3 4 5

Au?o/ea (iaooi) io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa 666 280,5 288
280,5

Iieiay naaanoieiinoue ?aaeecaoeee oiaa?ia, i?iaeoeoeee, ?aaio, oneoa 626
264,84 284 266,5

I?eaueue (oauoie) io ?aaeecaoeee 40 – 4 –

I?eeiaeaiea ? 11

Oaaeeoea «Naiaeea aeeyiey oaeoi?ia ia ioeeiiaiea i?eauee io ?aaeecaoeee
i?iaeoeoeee III «?aaeiio?aeniaa» 2000-2001a.»

Iieacaoaee oun. ?oa.

1 2

Ioeeiiaiea i?eauee – anaai

a oii /enea ca n/ao

-36

a) eciaiaiey ioioneiuo oeai ia i?iaeoeoeeth 7,4

a) eciaiaiey oeai ia iaoa?eaeu e oa?eoia -17,5

a) ia?ooaiee oicyenoaaiiie aeenoeeieeiu –

a) eciaiaiey iauaia ?aaeecaoeee i?iaeoeoeee -23,08

ae) eciaiaiey no?oeoo?u i?iaeoeoeee -0,04

a) nieaeaiey o?iaiy cao?ao (?aaeeia yeiiiiee) -1,66

ae) eciaiaiey no?oeoo?u cao?ao – 0,668

I?eeiaeaiea ? 12

Oaaeeoea «Aiaeec ninoaaa iaeiaia i?aaei?eyoey «?aaeiio?aeniaa»

2000-2001a»

Aeae iaeiaa Noiia a ?oa. No?oeoo?a a %

I?ioeue Io/aoiue I?ioeue Io/aoiue

1 2 3 4 5

Iaeia ia eiouanoai 972 880 4,4 29,3

Iaeia ia i?eaueue 8840 341 40,2 11,4

I?i/ea iaeiae e nai?u (iaeia ia ieeeoeeth) 113 108 0,5 3,6

Eoiai: 9925 1329 100 100

a % e aaeaino 45 44,3

I?eeiaeaiea ? 13

Oaaeeoea «Aiaeec iaeiaa ia aeiaaaeaiioth noieiinoue i?aaei?eyoey
«?aaeiio?aeniaa» 2000-2001a»

Aeae iaeiaa Noiia a ?oa.

I?ioeue Io/aoiue Ioeeiiaiea +; –

1 2 3 4

IAeN 7396 5148 -2248

Oaaeeoea «Aiaeec iaeiaa ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia III
«?aaeiio?aeniaa» 2000-2001a»

Aeae iaeiaa Noiia a ?oa. No?oe-oo?a a %

I?ioeue Io/aoiue I?io-eue Io/ao-iue

1 2 3 4 5

Aiaeec iaeiaa ia iieueciaaoaeae aaoiiiaeeueiuo aei?ia:

i?iecaiaenoai

oi?aiaey

16647(noaaea 2,5%)

1147(noaaea 1%)

264 (noaaea 1%)

100

81,29

18,71

I?eeiaeaiea ? 14

Oaaeeoea «Aiaeec iaeiaa ia aeioiaeu oece/aneeo eeoe

III «?aaeiio?aeniaa» 2000-2001a»

Aeae iaeiaa Noiia a ?oa.

I?ioeue Io/aoiue Ioeeiiaiea +; –

1 2 3 4

Iiaeioiaeiue iaeia

13005(noaaea 12%)

3271(noaaea 13%)

-9734

I?eeiaeaiea ? 15

Io/ao ia eoiaao aoaeeoi?neie i?iaa?ee ?an/aoia n athaeaeaoii

III «?aaeiio?aeniaa».

Ia iniiaaiee aeiaiai?a ia ieacaiee aoaeeoi?neeo oneoa a/i, iacaaeneiie
aoaeeoi?neie oe?iie « Oaioae », eiathuae eeoeaiceth ? 523, auaeaiioth
Oeaio?aeueiui aaieii ?inneeneie Oaaea?aoeee, auea auiieiaia i?iaa?ea
?an/?oia n athaeaeaoii e athaeaeaoiuie oiiaeaie III «?aaeiio?aeniaa» a
ia?eiae n 01 yiaa?y 2001a. ii 01 ieoya?y 2001a.

Aoaeeo i?iaiaeeeny a niioaaonoaee n iaaeaeoia?iaeiie i?aeoeeie e
caeeth/aeny a i?iaa?ea ?an/aoia ii oieaoa a athaeaeaoiua oiiaeu
?inneeneie Oaaea?aoeee.

Aoaeeoi?neie oe?iie auee i?iaa?aiu: io/eneaiey ii iaeiaai ia eiouanoai
i?aaei?eyoey, i?eaueue i?aaei?eyoey, iaeiaa ia aeiaaaeaiioth noieiinoue,
io/eneaiey a aei?iaeiua oiiaeu, iaeiaa ia aeioiaeu oece/aneeo eeoe e
io/eneaiey ii aaeeiiio nioeeaeueiiio iaeiao.

Aoaeeoi?o auee i?aaeuyaeaiu aeey i?iaa?ee neaaeothuea aeieoiaiou:
ieaoaaeiua ii?o/aiey e ?an/aoii – ieaoaaeiua aaaeiiinoe ca i?iaa?ythuee
ia?eiae, oi?iu aooaaeoa?neiai io/aoa ?1 e ?2. Iaeiaiaua e
eiaeeaeaeoaeueiua ea?oi/ee o/aoa.

A oiaea i?iaaaeaiey aeaiiie i?iaa?ee auei ii?aaeaeaii, /oi ai anao
io/eneaieyo i?aaeeueii ii?aaeaeai iauaeo iaeiaiiaeiaeaiey e i?aaeeueii
ii?aaeaeaia noaaea iaeiaa. Noiia ecuiaaiiai iaeiaa auea iiaen/eoaia
i?aaeeueii.

Iaeiaei auee auyaeaiu iaeioi?ua ioeaee.

O ?aai/aai Eiaaeaiei I.A. iai?aaeeueii oeacaia noiia iaeiaa ia aeioiaeu
oece/aneeo eeoe, oioy iiaen/eoaia iia aa?ii. E a nayce n yoei ii
iaeioi?ui iaeiaai iai?aaeeueii o iaai aceiaeanue iaaa?iay noiia iaeiaa.
Oae i?e ?an/aoa n IO?O 136939 ?oa. aianoi 136936 ?oa.

Iaaa?ii oeacaia ei??aniiiaeaioeey n/aoia i?e ?an/aoa iaeiaa ia i?eaueue.
Aianoi ioianaiey noiiu iaeiaa a aeaaao n/aoa 99/1 «?an/aou n athaeaeaoii
ii iaeiao ia i?eaueue», yoi naeaeaii a aeaaao n/aoa 99 «I?eauee e
oauoee», e noiia iaeiaa caienaia a e?aaeeo n/aoa 68 «?an/aou n
athaeaeaoii», aac oeacaiey noan/aoa aeey aeaiiiai aeaea ieaoaaea.

A nayce n i?iaaaeaiiie i?iaa?eie aoaeeoi? i?aaeeaaaao neaaeothuea
?aeiiaiaeaoeee , eioi?ua neaaeoao auiieieoue a aeeaeaeoaa a?aiy :

Caiiai ia?an/eoaoue ca?aaioioth ieaoo e ana ecuiaaiua iaeiae ni anao
?aai/eo , a /anoiinoe n ?aai/aai Eiaaeaiei I.A.

Ainnoaiiaeoue caiiai anth ei??aniiiaeaioeeth ii oeacaiiui iaeiaai.

I?e auiieiaiee aeaiiuo aoaeeoi?ii ?aeiiaiaeaoeee a aeaeueiaeoai
i?aaei?eyoea iiaeao ecaaaeaoue oo?aoia ni noi?iiu iaeiaiaie iieeoeee.

Aee?aeoi? oe?iu SYMBOL 148 \f “Times New Roman” \s 16 ” Oaioae SYMBOL
148 \f “Times New Roman” \s 16 ” ____________ «_____»___________2002a

Aoaeeoi? _________________ «______»______________2002a

Eino?oeoeey IIN io 04.04.2000 ?59

Caeiiiaeaoaeueiua (i?aaenoaaeoaeueiua) i?aaiu noauaeoia ?inneeneie
Oaaea?aoeee n o/aoii ianoiuo oneiaee iiaoo iiauoaoue (iiieaeaoue) noaaeo
iaeiaa, ca/eneyaiiai a oa??eoi?eaeueiua aei?iaeiua oiiaeu, ii ia aieaa
/ai ia 50 i?ioeaioia noaaee oaaea?aeueiiai iaeiaa ia iieueciaaoaeae
aaoiiiaeeueiuo aei?ia.

Eino?oeoeey «I ii?yaeea ?an/aoia i?aaiecaoeee n ianoiuie athaeaeaoaie
ii iaeiao ia i?eaueue a 2001 aiaeo» Iei ?O ii iaeiaai e nai?ai.

Iieiaeaiea i aooaaeoa?neii o/aoa e io/aoiinoe a ?O (i. 64).

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