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Аудиторское заключение – итоговый документ аудиторской проверки

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?AOA?AO

ii eo?no «Aoaeeo»

ii oaia: «Aoaeeoi?neia caeeth/aiea – eoiaiaue aeieoiaio aoaeeoi?neie
i?iaa?ee»

1 Aeaeu aoaeeoi?neeo caeeth/aiee

Niaeanii no. 10 Caeiia «Ia aoaeeoi?neie aeayoaeueiinoe» aoaeeoi?neia
caeeth/aiea – yoi ioeoeeaeueiue aeieoiaio, i?aaeiacia/aiiue aeey
iieueciaaoaeae oeiainiaie (aooaaeoa?neie) io/aoiinoe aoaee?oaiuo eeoe,
ninoaaeaiiue a niioaaonoaee n oaaea?aeueiuie i?aaeeaie (noaiaea?oaie)
aoaeeoi?neie aeayoaeueiinoe e niaea?aeauee au?aaeaiiia a onoaiiaeaiiie
oi?ia iiaiea aoaeeoi?neie i?aaiecaoeee eee eiaeeaeaeoaeueiiai aoaeeoi?a
i aeinoiaa?iinoe oeiainiaie (aooaaeoa?neie) io/aoiinoe aoaee?oaiiai
eeoea e niioaaonoaee ii?yaeea aaaeaiey aai aooaaeoa?neiai o/aoa
caeiiiaeaoaeuenoao ?inneeneie Oaaea?aoeee.

Oi?ia, niaea?aeaiea e ii?yaeie i?aaenoaaeaiey aoaeeoi?neiai caeeth/aiey
ii?aaeaeythony Oaaea?aeueiuie i?aaeeaie (noaiaea?oaie) aoaeeoi?neie
aeayoaeueiinoe noaiaea?o ? 6 «Aoaeeoi?neia caeeth/aiea ii oeiainiaie
(aooaaeoa?neie) io/aoiinoe.

Aoaeeoi?neia caeeth/aiea i?aaenoaaeyao niaie iiaiea aoaeeoi?a i
aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe, e ieeoi ia iiaeao o?aeoiaaoue
aai eae-eeai eia/a.

Iiaiea i aeinoiaa?iinoe io/aoiinoe aeieaeii au?aaeaoue niaie ioeaieo
niioaaonoaey ai anao nouanoaaiiuo aniaeoao aooaaeoa?neie io/aoiinoe
ii?iaoeaiui aeoai, ?aaoee?othuei aooo/ao e io/aoiinoue a ?inneeneie
Oaaea?aoeee.

Anee aoaeeoi? iaia?oaeee, /oi ec-ca eiouanoaaiiiai e oeiainiaiai
iieiaeaiey yeiiiie/aneiai noauaeoa aicieeatho na?ueaciua niiiaiey a aai
aiciiaeiinoe i?iaeieaeaoue naith aeayoaeueiinoue e eniieiyoue
iaycaoaeuenoaa a oa/aiea eae ieieioi 12 ianyoeaa, yoe niiiaiey aeieaeiu
auoue io?aaeaiu a aoaeeoi?neii caeeth/aiee.

A aoaeeoi?neie i?aeoeea i?eiaiythony neaaeothuea aeaeu aoaeeoi?neiai
caeeth/aiey:

aoaeeoi?neia caeeth/aiea n au?aaeaieai aaciaiai?i/ii iieiaeeoaeueiiai
iiaiey;

iiaeeoeoee?iaaiiia aoaeeoi?neia caeeth/aiea:

aoaeeoi?neia caeeth/aiea n au?aaeaieai iiaiey, ia yaeythuaainy
aaciaiai?i/ii iieiaeeoaeueiui;

aoaeeoi?neia caeeth/aiea n io?eoeaoaeueiui iiaieai;

aoaeeoi?neia caeeth/aiea n ioeacii io au?aaeaiey iiaiey.

Aaciaiai?i/ii iieiaeeoaeueiia iiaiea aeieaeii au?aaeaoueny aoaeeoi?ii
oiaaea, eiaaea ii i?eoiaeeo e caeeth/aieth i oii, /oi oeiainiaay
io/aoiinoue aeaao aeinoiaa?iia i?aaenoaaeaiea i oeiainiaii iieiaeaiee e
?acoeueoaoao oeiainiai-oicyenoaaiiie aeayoaeueiinoe aoaee?oaiiai eeoea a
niioaaonoaee n onoaiiaeaiiuie i?eioeeiaie e iaoiaeaie aaaeaiey
aooaaeoa?neiai o/aoa e iiaeaioiaee io/aoiinoe a ?inneeneie Oaaea?aoeee.

Aoaeeoi?neia caeeth/aiea n/eoaaony iiaeeoeoee?iaaiiui, anee aicieeee:

oaeoi?u, ia aeeythuea ia aoaeeoi?neia iiaiea, ii iienuaaaiua a
aoaeeoi?neii caeeth/aiee n oeaeueth i?eaea/aiey aieiaiey iieueciaaoaeae
e eaeie-eeai neooaoeee, neiaeeaoaeny o aoaee?oaiiai eeoea e ?ane?uoie a
oeiainiaie (aooaaeoa?neie) io/aoiinoe;

oaeoi?u, aeeythuea ia aoaeeoi?neia iiaiea, eioi?ua iiaoo i?eaanoe e
iiaieth n iaiai?eie, ioeaco io au?aaeaiey iiaiey eee io?eoeaoaeueiiio
iiaieth.

I?e ii?aaeaeaiiuo ianoiyoaeuenoaao aoaeeoi?neia caeeth/aiea iiaeao auoue
iiaeeoeoee?iaaii iin?aaenoaii aeeth/aiey /anoe, i?eaeaeathuae aieiaiea e
neooaoeee, aeeythuae ia oeiainiaoth io/aoiinoue, ii ?anniio?aiiie a
iiyniaieyo e oeiainiaie (aooaaeoa?neie) io/aoiinoe.

Aoaeeoi? oaeaea aeieaeai iiaeeoeoee?iaaoue aoaeeoi?neia caeeth/aiea
iin?aaenoaii aeeth/aiey /anoe, i?eaeaeathuae aieiaiea e neooaoeee, ia
ieacuaathuae nouanoaaiiiai aeeyiey ia oeiainiaoth (aooaaeoa?neoth)
io/aoiinoue e ia ?ane?uoie (eee iaaeinoaoi/ii iieii ?ane?uoie) eee
?ane?uoie iaei??aeoii a iiyniaieyo e yoie io/aoiinoe. Iai?eia?, anee, ii
iiaieth aoaeeoi?a, iaiaoiaeeii eciaieoue eeai aeiiieieoue eaeea-eeai
iiyniaiey, niaea?aeaueany a i?iaa?yaiie io/aoiinoe, a aoaee?oaiia eeoei
ioeacuaaaony aianoe oaeea eciaiaiey eee aeiiieiaiey, aoaeeoi? iiaeao
aeeth/eoue a aoaeeoi?neia caeeth/aiea /anoue, i?eaeaeathuoth aieiaiea e
oaeie neooaoeee.

Aoaeeoi? iiaeao ieacaoueny ia a ninoiyiee au?aceoue aaciaiai?i/ii
iieiaeeoaeueiia iiaiea, anee nouanoaoao oioy au iaeii ec neaaeothueo
ianoiyoaeuenoa e a niioaaonoaee n noaeaeaieai aoaeeoi?a aeaiiia
ianoiyoaeuenoai ieacuaaao eee iiaeao ieacaoue nouanoaaiiia aeeyiea ia
aeinoiaa?iinoue oeiainiaie (aooaaeoa?neie) io/aoiinoe:

a) eiaaony ia?aie/aiea iauaia ?aaiou aoaeeoi?a, /oi iiaeao i?eaanoe e
au?aaeaieth iiaiey n iaiai?eie eee e ioeaco io au?aaeaiey iiaiey;

a) eiaaony ?aciiaeanea n ?oeiaiaenoaii ioiineoaeueii:

aeiionoeiinoe aua?aiiie o/aoiie iieeoeee;

iaoiaea aa i?eiaiaiey;

aaeaeaaoiinoe ?ane?uoey eioi?iaoeee a oeiainiaie (aooaaeoa?neie)
io/aoiinoe.

Auoaoeacaiiua ianoiyoaeuenoaa iiaoo i?eaanoe e au?aaeaieth iiaiey n
iaiai?eie eee e io?eoeaoaeueiiio iiaieth.

Iiaiea n iaiai?eie aeieaeii auoue au?aaeaii a oii neo/aa, anee aoaeeoi?
i?eoiaeeo e auaiaeo i oii, /oi iaaiciiaeii au?aceoue aaciaiai?i/ii
iieiaeeoaeueiia iiaiea, ii aeeyiea ?aciiaeanee n ?oeiaiaenoaii eee
ia?aie/aiea iauaia aoaeeoa ia ianoieueei nouanoaaiii e aeoaiei, /oiau
au?aceoue io?eoeaoaeueiia iiaiea eee ioeacaoueny io au?aaeaiey iiaiey.
Iiaiea n iaiai?eie aeieaeii niaea?aeaoue oi?ioee?iaeo: «ca eneeth/aieai
aeeyiey ianoiyoaeuenoa» (oa?aeoa?enoeea ianoiyoaeuenoa, e eioi?ui
ioiineony iaiai?ea).

Ioeac io au?aaeaiey iiaiey eiaao ianoi a oao neo/ayo, eiaaea ia?aie/aiea
iauaia aoaeeoa ianoieueei nouanoaaiii e aeoaiei, /oi aoaeeoi? ia iiaeao
iieo/eoue aeinoaoi/iua aeieacaoaeuenoaa e, neaaeiaaoaeueii, ia a
ninoiyiee au?aceoue iiaiea i aeinoiaa?iinoe oeiainiaie (aooaaeoa?neie)
io/aoiinoe.

Io?eoeaoaeueiia iiaiea neaaeoao au?aaeaoue oieueei oiaaea, eiaaea
aeeyiea eaeiai-eeai ?aciiaeaney n ?oeiaiaenoaii ianoieueei nouanoaaiii
aeey oeiainiaie (aooaaeoa?neie) io/aoiinoe, /oi aoaeeoi? i?eoiaeeo e
auaiaeo: aianaiea iaiai?ee a aoaeeoi?neia caeeth/aiea ia yaeyaony
aaeaeaaoiui aeey oiai, /oiau ?ane?uoue aaiaeyuee a caaeoaeaeaiea eee
iaiieiue oa?aeoa? oeiainiaie io/aoiinoe.

Anee aoaeeoi? au?aaeaao ethaia iiaiea, e?iia aaciaiai?i/ii
iieiaeeoaeueiiai, ii aeieaeai /aoei iienaoue ana i?e/eiu yoiai a
aoaeeoi?neii caeeth/aiee e, anee yoi aiciiaeii, aeaoue eiee/anoaaiioth
ioeaieo aiciiaeiiai aeeyiey ia oeiainiaoth io/aoiinoue. Eae i?aaeei, yoa
eioi?iaoeey eceaaaaony a ioaeaeueiie /anoe, i?aaeoanoaothuae /anoe n
au?aaeaieai iiaiey eee n ioeacii io au?aaeaiey iiaiey, e iiaeao
aeeth/aoue nnueeo ia aieaa iiae?iaioth eioi?iaoeeth (i?e aa iaee/ee) a
iiyniaieyo e oeiainiaie (aooaaeoa?neie) io/aoiinoe.

2 No?oeoo?a aoaeeoi?neiai caeeth/aiey

No?oeoo?a aoaeeoi?neiai caeeth/aiey ?aaeaiaioe?oaony ii?iaie
Oaaea?aeueiiai i?aaeea (noaiaea?oa) aoaeeoi?neie aeayoaeueiinoe ? 6
«Aoaeeoi?neia caeeth/aiea ii oeiainiaie (aooaaeoa?neie) io/aoiinoe.

Iiaiea i aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe aeieaeii au?aaeaoue
ioeaieo aoaeeoi?neie oe?iu i niioaaonoaee ai anao nouanoaaiiuo aniaeoao
aooaaeoa?neie io/aoiinoe ii?iaoeaiiio aeoo, ?aaoee?othuaio aooaaeoa?neee
o/ao e io/aoiinoue a ?inneeneie Oaaea?aoeee. Iiaiea aoaeeoi?neie oe?iu i
aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe yeiiiie/aneiai noauaeoa ia
iiaeao e ia aeieaeii o?aeoiaaoueny yoei noauaeoii e caeioa?aniaaiiuie
iieueciaaoaeyie aoaeeoi?neiai caeeth/aiey eae-eeai eia/a.

Caeeth/aiea aoaeeoi?neie oe?iu ii ?acoeueoaoai i?iaa?ee aiaeiaie
io/aoiinoe yaeyaony iaycaoaeueiui yeaiaioii aiaeiaie aooaaeoa?neie
io/aoiinoe aeey i?aaei?eyoee, eioi?ua iiaeeaaeao a niioaaonoaee n
caeiiiaeaoaeuenoaii ?inneeneie Oaaea?aoeee iaycaoaeueiiio aoaeeoo.

Aoaeeoi?neia caeeth/aiea – yoi aeieoiaio n th?eaee/aneei noaoonii aeey
anao th?eaee/aneeo e oece/aneeo eeoe, i?aaiia ainoaea?noaaiiie aeanoe e
oi?aaeaiey, i?aaiia ianoiiai naiioi?aaeaiey e noaeaaiuo i?aaiia.
Caeeth/aiea aoaeeoi?neie oe?iu (aoaeeoi?a) ii ?acoeueoaoai i?iaa?ee,
i?iaaaeaiiie ii ii?o/aieth i?aaiia aeiciaiey, i?e?aaieaaaony e
caeeth/aieth yenia?oecu, iacia/aiiie a niioaaonoaee n i?ioeannoaeueiui
caeiiiaeaoaeuenoaii ?O.

Iniiaiua yeaiaiou aoaeeoi?neiai caeeth/aiey i?eaaaeaiu a i. 4
Oaaea?aeueiiai aoaeeoi?neiai noaiaea?oa ? 6 «Aoaeeoi?neia caeeth/aiea ii
oeiainiaie (aooaaeoa?neie) io/aoiinoe».

Aoaeeoi?neia caeeth/aiea aeeth/aao a naay:

naaaeaiey ia aoaeeoi?a:

i?aaiecaoeeiiii-i?aaiaay oi?ia e iaeiaiiaaiea, aeey eiaeeaeaeoaeueiiai
aoaeeoi?a – oaieeey, eiy, io/anoai e oeacaiea ia inouanoaeaiea ei naiae
aeayoaeueiinoe aac ia?aciaaiey th?eaee/aneiai eeoea;

ianoi iaoiaeaeaiey;

iiia? e aeaoa naeaeaoaeuenoaa i ainoaea?noaaiiie ?aaeno?aoeee;

iiia?, aeaoa i?aaeinoaaeaiey eeoeaicee ia inouanoaeaiea aoaeeoi?neie
aeayoaeueiinoe e iaeiaiiaaiea i?aaia, i?aaeinoaaeaoaai eeoeaiceth, a
oaeaea n?ie aeaenoaey eeoeaicee;

/eainoai a aee?aaeeoiaaiiii i?ioanneiiaeueiii aoaeeoi?neii iauaaeeiaiee;

naaaeaiey ia aoaee?oaiii eeoea:

i?aaiecaoeeiiii-i?aaiaay oi?ia e iaeiaiiaaiea;

ianoi iaoiaeaeaiey;

iiia? e aeaoa naeaeaoaeuenoaa i ainoaea?noaaiiie ?aaeno?aoeee;

naaaeaiey i eeoeaiceyo ia inouanoaeyaiua aeaeu aeayoaeueiinoe;

aaiaeioth /anoue;

/anoue, iienuaathuoth iauai aoaeeoa;

/anoue, niaea?aeauoth iiaiea aoaeeoi?a.

Aoaeeoi?ai iaiaoiaeeii niaethaeaoue aaeeinoai oi?iu e niaea?aeaiey
aoaeeoi?neiai caeeth/aiey, /oiau iaeaa/eoue aai iiieiaiea
iieueciaaoaeai.

Oaeei ia?acii, aoaeeoi?neia caeeth/aiea niaea?aeeo o?e /anoe: aaiaeioth,
aiaeeoe/aneoth e eoiaiaoth.

Oaaeeoea 1

No?oeoo?a aoaeeoi?neiai caeeth/aiey

Aaiaeiay /anoue*anoue, iienuaathuay iauai aoaeeoa*anoue, niaea?aeauay
iiaiea aoaeeoi?aIa?eiae, ca eioi?ue i?iaiaeeony i?iaa?ea.

Ninoaa i?iaa?yaiie io/aoiinoe.

Oeaeue aoaeeoi?neie i?iaa?ee.

Iaycaiiinoe aoaeeoi?a ii aeiaiai?o.

Ioaaonoaaiiinoue ?oeiaiaeeoaey i?aaei?eyoey ca iiaeaioiaeo
io/aoiinoeIi?iaoeaiay aaca aoaeeoi?neie i?iaa?ee.

Iauai aoaeeoa.

Auai?i/iue iaoiae i?iaa?ee.

Iienaiea iniiaiuo aoaeeoi?neeo i?ioeaaeo?.

Cayaeaiea aoaeeoi?a i iieo/aiee aeinoaoi/iuo iniiaaiee aeey au?aaeaiey
iiaieyIoeaiea i?eioeeiia e ii?yaeea aaaeaiey aooaaeoa?neiai o/aoa e
ninoaaeaiey io/aoiinoe a i?aaiecaoeee.

Iiaiea aoaeeoi?a i aeinoiaa?iinoe aooaaeoa?neie (oeiainiaie) io/aoiinoe

Aaiaeiay /anoue aeieaeia niaea?aeaoue ia?a/aiue i?iaa?aiiie oeiainiaie
(aooaaeoa?neie) io/aoiinoe aoaee?oaiiai eeoea n oeacaieai io/aoiiai
ia?eiaea e aa ninoaaa.

Aoaeeoi?neia caeeth/aiea aeieaeii aeeth/aoue cayaeaiea i oii, /oi
ioaaonoaaiiinoue ca aaaeaiea aooaaeoa?neiai o/aoa, iiaeaioiaeo e
i?aaenoaaeaiea oeiainiaie (aooaaeoa?neie) io/aoiinoe aiceiaeaia ia
aoaee?oaiia eeoei, e cayaeaiea i oii, /oi ioaaonoaaiiinoue aoaeeoi?a
caeeth/aaony oieueei a au?aaeaiee ia iniiaaiee i?iaaaeaiiiai aoaeeoa
iiaiey i aeinoiaa?iinoe yoie oeiainiaie (aooaaeoa?neie) io/aoiinoe ai
anao nouanoaaiiuo ioiioaieyo e niioaaonoaee ii?yaeea aaaeaiey
aooaaeoa?neiai o/aoa caeiiiaeaoaeuenoao ?inneeneie Oaaea?aoeee.

Aoaeeoi?neia caeeth/aiea aeieaeii iienuaaoue iauai aoaeeoa n oeacaieai,
/oi aoaeeo aue i?iaaaeai a niioaaonoaee n oaaea?aeueiuie caeiiaie,
oaaea?aeueiuie i?aaeeaie (noaiaea?oaie) aoaeeoi?neie aeayoaeueiinoe,
aioo?aiieie noaiaea?oaie aoaeeoi?neie aeayoaeueiinoe, aeaenoaothueie a
i?ioanneiiaeueiuo aoaeeoi?neeo iauaaeeiaieyo, /eaiii eioi?uo yaeyaony
aoaeeoi?, eeai a niioaaonoaee n eiuie aeieoiaioaie. Iiae iauaiii aoaeeoa
iiieiaaony niiniaiinoue aoaeeoi?a auiieieoue i?ioeaaeo?u aoaeeoa,
eioi?ua n/eoathony iaiaoiaeeiuie a aeaiiuo ianoiyoaeuenoaao, enoiaey ec
i?eaieaiiai o?iaiy nouanoaaiiinoe. Yoi iaiaoiaeeii aeey iieo/aiey
iieueciaaoaeai oaa?aiiinoe a oii, /oi aoaeeo aue i?iaaaeai a
niioaaonoaee n ii?iaoeaiuie i?aaiauie aeoaie ?inneeneie Oaaea?aoeee,
i?aaeeaie e noaiaea?oaie.

Aoaeeoi?neia caeeth/aiea aeieaeii niaea?aeaoue cayaeaiea i oii, /oi
aoaeeo aue nieaie?iaai e i?iaaaeai n oeaeueth iaania/aiey ?acoiiie
oaa?aiiinoe a oii, /oi oeiainiaay (aooaaeoa?neay) io/aoiinoue ia
niaea?aeeo nouanoaaiiuo eneaaeaiee.

A aoaeeoi?neii caeeth/aiee aeieaeii auoue oeacaii, /oi aoaeeo
i?iaiaeeeny ia auai?i/iie iniiaa e aeeth/ae a naay:

eco/aiea ia iniiaa oanoe?iaaiey aeieacaoaeuenoa, iiaeoaa?aeaeathueo
cia/aiea e ?ane?uoea a oeiainiaie (aooaaeoa?neie) io/aoiinoe eioi?iaoeee
i oeiainiai-oicyenoaaiiie aeayoaeueiinoe aoaee?oaiiai eeoea;

ioeaieo i?eioeeiia e iaoiaeia aooaaeoa?neiai o/aoa, a oaeaea i?aaee
iiaeaioiaee oeiainiaie (aooaaeoa?neie) io/aoiinoe;

ii?aaeaeaiea aeaaiuo ioeaii/iuo cia/aiee, iieo/aiiuo ?oeiaiaenoaii
aoaee?oaiiai eeoea i?e iiaeaioiaea oeiainiaie io/aoiinoe;

ioeaieo iauaai i?aaenoaaeaiey i oeiainiaie io/aoiinoe.

Aoaeeoi?neia caeeth/aiea aeieaeii niaea?aeaoue cayaeaiea aoaeeoi?a
ioiineoaeueii oiai, /oi aoaeeo i?aaeinoaaeyao aeinoaoi/iua iniiaaiey
aeey au?aaeaiey iiaiey i aeinoiaa?iinoe ai anao nouanoaaiiuo ioiioaieyo
oeiainiaie (aooaaeoa?neie) io/aoiinoe e niioaaonoaee ii?yaeea aaaeaiey
aooaaeoa?neiai o/aoa caeiiiaeaoaeuenoao ?inneeneie Oaaea?aoeee.

Anee aoaeeoi? aoaee?oaiiai eeoea eniieuecoao caeeth/aiea aoaeeoi?a
niaoeeaeece?iaaiiie i?aaiecaoeee, a aoaeeoi?neii caeeth/aiee a ioiioaiee
oeiainiaie (aooaaeoa?neie) io/aoiinoe aoaee?oaiiai eeoea ii ia nnueaaony
ia caeeth/aiea aoaeeoi?a niaoeeaeece?iaaiiie i?aaiecaoeee.

Anee aoaeeoi? ?aaioaao n aoaee?oaiui eeoeii ia?aue aiae, a aoaeeo
oeiainiaie (aooaaeoa?neie) io/aoiinoe ca i?aaeuaeouee ia?eiae i?iaiaeee
ae?oaie aoaeeoi?, a ioiioaiee niioaaonoaothueo iieacaoaeae ca
i?aaeuaeouee ia?eiae aoaeeoi? iiaeao nineaoueny a naiai aoaeeoi?neii
caeeth/aiee ca oaeouee ia?eiae ia auaeaiiia ae?oaei aoaeeoi?ii
aoaeeoi?neia caeeth/aiea ii oeiainiaie (aooaaeoa?neie) io/aoiinoe ca
i?aaeuaeouee ia?eiae a /anoe niioaaonoaothueo iieacaoaeae. Anee aoaeeoi?
?aoaao nineaoueny ia ae?oaiai aoaeeoi?a, aai aoaeeoi?neia caeeth/aiea
aeieaeii niaea?aeaoue oeacaiea ia:

a) oi, /oi aoaeeo oeiainiaie (aooaaeoa?neie) io/aoiinoe ca i?aaeuaeouee
ia?eiae i?iaiaeee ae?oaie aoaeeoi?;

a) oi?io iiaiey, au?aaeaiiiai a aoaeeoi?neii caeeth/aiee ca i?aaeuaeouee
ia?eiae ae?oaei aoaeeoi?ii (anee oaeia aoaeeoi?neia caeeth/aiea auei
iiaeeoeoee?iaaii, iaiaoiaeeii oeacaoue i?e/eio iiaeeoeoee?iaaiey);

a) aeaoo aoaeeoi?neiai caeeth/aiey ca i?aaeuaeouee ia?eiae.

Anee aoaeeo oeiainiaie (aooaaeoa?neie) io/aoiinoe ca i?aaeuaeouee
ia?eiae ia i?iaiaeeeny, aoaeeoi? oeacuaaao a aoaeeoi?neii caeeth/aiee ca
oaeouee ia?eiae, /oi niioaaonoaothuea iieacaoaee ca i?aaeuaeouee ia?eiae
ia auee i?iaa?aiu. Oaeia cayaeaiea ia inaiaiaeaeaao aoaeeoi?a io
auiieiaiey iaaeeaaeaueo aoaeeoi?neeo i?ioeaaeo? a ioiioaiee inoaoeia ii
n/aoai aooaaeoa?neiai o/aoa ia ia/aei oaeouaai ia?eiaea.

A eoiaiaie /anoe aoaeeoi?neiai caeeth/aiey aeieaeiu auoue /aoei oeacaiu
iniiaiua i?eioeeiu e iaoiaeu (i?eiaiyaiue ii?yaeie) aaaeaiey
aooaaeoa?neiai o/aoa e iiaeaioiaee oeiainiaie (aooaaeoa?neie) io/aoiinoe
aoaee?oaiiai eeoea.

Iniiaiua i?eioeeiu e iaoiaeu aooaaeoa?neiai o/aoa e iiaeaioiaee
oeiainiaie (aooaaeoa?neie) io/aoiinoe ii?aaeaeythony niioaaonoaothueie
ii?iaoeaiuie i?aaiauie aeoaie ?inneeneie Oaaea?aoeee.

Iiieii iiaiey i aeinoiaa?iinoe oeiainiaie io/aoiinoe iiaeao aicieeiooue
iaiaoiaeeiinoue au?aceoue a aoaeeoi?neii caeeth/aiee iiaiea ii iiaiaeo
niioaaonoaey yoie io/aoiinoe ae?oaei o?aaiaaieyi, a oaeaea ioiineoaeueii
eiuo aeieoiaioia e naeaeie, ioiinyueony e oeiainiai-oicyenoaaiiie
aeayoaeueiinoe aoaee?oaiiai eeoea, anee iie iiaeeaaeao iaycaoaeueiie
aoaeeoi?neie i?iaa?ea a niioaaonoaee n caeiiiaeaoaeuenoaii ?inneeneie
Oaaea?aoeee.

3 Caaaaeiii eiaeiia aoaeeoi?neia caeeth/aiea

Niaeanii Caeiio «Ia aoaeeoi?neie aeayoaeueiinoe» (no. 11) caaaaeiii
eiaeiui aoaeeoi?neei caeeth/aieai n/eoaaony aoaeeoi?neia caeeth/aiea,
ninoaaeaiiia aac i?iaaaeaiey aoaeeoi?neie i?iaa?ee eee ninoaaeaiiia ii
?acoeueoaoai oaeie i?iaa?ee, ii yaii i?ioeai?a/auaa niaea?aeaieth
aeieoiaioia, i?aaenoaaeaiiuo aeey aoaeeoi?neie i?iaa?ee e ?anniio?aiiuo
aoaeeoi?neie i?aaiecaoeeae eee eiaeeaeaeoaeueiui aoaeeoi?ii a oiaea
aoaeeoi?neie i?iaa?ee. Caaaaeiii eiaeiia aoaeeoi?neia caeeth/aiea
i?eciaaony oaeiaui oieueei ii ?aoaieth noaea.

Ioaaonoaaiiinoue ca ninoaaeaiea caaaaeiii eiaeiiai aoaeeoi?neiai
caeeth/aiey ii?aaeaeaia a i. 2 no. 11 Caeiia ? 119-OC. A niioaaonoaee n
aeaiiie i?aaiaie ii?iie ninoaaeaiea caaaaeiii eiaeiiai caeeth/aiey
aea/ao aiioee?iaaiea o aoaeeoi?neeo i?aaiecaoeee e eiaeeaeaeoaeueiuo
aoaeeoi?ia eeoeaicee. Eeoea, iiaeienaaoea oaeia caeeth/aiea, eeoathony
eaaeeoeeaoeeiiiiai aooanoaoa aoaeeoi?a. E?iia yoiai, aeey ieo
i?aaeoniio?ai cai?ao ia iieo/aiea aooanoaoa a oa/aiea o?ao eao ni aeiy
i?eiyoey ?aoaiey i aai aiioee?iaaiee. Eiaeeaeaeoaeueiua aoaeeoi?u oaeaea
iiaoo auoue i?eaea/aiu e e oaieiaiie ioaaonoaaiiinoe ii no. 202 OE ?O.

Ioaeaeueiay noaouey a Oaieiaiii eiaeaena ?O (no. 202 «Ceioiio?aaeaiea
iieiiii/eyie /anoiuie iioa?eonaie e aoaeeoi?aie») onoaiaaeeaaao
ioaaonoaaiiinoue eiaeeaeaeoaeueiuo aoaeeoi?ia ca eniieueciaaiea naieo
iieiiii/ee aii?aee caaea/ai aoaeeoi?neie aeayoaeueiinoe e a oeaeyo
ecaea/aiey auaiae e i?aeiouanoa aeey naay eee ae?oaeo eeoe. Anee
aeaenoaey eiaeeaeaeoaeueiiai aoaeeoi?a i?e/eieee nouanoaaiiue a?aae
i?aaai e caeiiiui eioa?anai a?aaeaeai, i?aaiecaoeee eee ainoaea?noaa, oi
ii iaeacuaaaony oo?aoii a ?acia?a io 500 aei 800 onoaiiaeaiiuo
caeiiiaeaoaeuenoaii I?IO eee a ?acia?a ca?aaioiie ieaou eee eiiai
aeioiaea inoaeaeaiiiai ca ia?eiae io iyoe aei ainueie ianyoeaa, eeai
a?anoii ia n?ie io o?ao aei oanoe ianyoeaa, eeai eeoaieai naiaiaeu ia
n?ie aei o?ao eao n eeoaieai i?aaa caieiaoue ii?aaeaeaiiua aeieaeiinoe
eee caieiaoueny ii?aaeaeaiiie aeayoaeueiinoueth ia n?ie aei o?ao eao.

Anee oeacaiiua aeaenoaey niaa?oaiu iaiaeiie?aoii, oi eiaeeaeaeoaeueiue
aoaeeoi? iaeacuaaaony oo?aoii a ?acia?a io 700 aei 1000 onoaiiaeaiiuo
caeiiiaeaoaeuenoaii I?IO eee a ?acia?a ca?aaioiie ieaou eee eiiai
aeioiaea inoaeaeaiiiai ca ia?eiae io naie ianyoeaa aei iaeiiai aiaea,
eeai a?anoii ia n?ie io /aou?ao aei oanoe ianyoeaa, eeai eeoaieai
naiaiaeu ia n?ie aei iyoe eao n eeoaieai i?aaa caieiaoue ii?aaeaeaiiua
aeieaeiinoe eee caieiaoueny ii?aaeaeaiiie aeayoaeueiinoueth ia n?ie aei
o?ao eao.

4 Ii?yaeie ioi?ieaiey e i?aaenoaaeaiey aoaeeoi?neiai caeeth/aiey

A niioaaonoaee n o?aaiaaieyie Caeiia «Ia aoaeeoi?neie aeayoaeueiinoe» e
Oaaea?aeueiui noaiaea?oii aoaeeoi?neie aeayoaeueiinoe ? 6 «Aoaeeoi?neia
caeeth/aiea ii oeiainiaie (aooaaeoa?neie) io/aoiinoe» aoaeeoi?neia
caeeth/aiea aeieaeii aeeth/aoue a naay:

iaeiaiiaaiea – aoaeeoi?neia caeeth/aiea;

aae?anao – eiio aae?aniaaii;

naaaeaiey ia aoaeeoi?a (i?aaiecaoeeiiii-i?aaiaay oi?ia e iaeiaiiaaiea,
aeey eiaeeaeaeoaeueiiai aoaeeoi?a – oaieeey, eiy, io/anoai;

ianoi iaoiaeaeaiey;

iiia? e aeaoa naeaeaoaeuenoaa i ainoaea?noaaiiie ?aaeno?aoeee; iiia? e
aeaoa eeoeaicee ia inouanoaeaiea aoaeeoi?neie aeayoaeueiinoe);

naaaeaiey ia aoaee?oaiii eeoea (i?aaiecaoeeiiii-i?aaiaay oi?ia e
iaeiaiiaaiea; ianoi iaoiaeaeaiey;

iiia? e aeaoa naeaeaoaeuenoaa i ainoaea?noaaiiie ?aaeno?aoeee; naaaeaiey
i eeoeaiceyo ia inouanoaeyaiua aeaeu aeayoaeueiinoe);

aaiaeioth /anoue;

/anoue, iienuaathuoth iauai aoaeeoa;

/anoue, niaea?aeauoth iiaiea aoaeeoi?a;

aeaoo aoaeeoi?neiai caeeth/aiey;

iiaeienue aoaeeoi?a.

Iaiaoiaeeii niaethaeaoue aaeeinoai oi?iu e niaea?aeaiey aoaeeoi?neiai
caeeth/aiey, /oiau iaeaa/eoue aai iiieiaiea iieueciaaoaeai e iiii/ue
iaia?oaeeoue iaiau/iua ianoiyoaeuenoaa a neo/aa eo iiyaeaiey.

Aoaeeoi?neia caeeth/aiea iiaeienuaatho ?oeiaiaeeoaeue aoaeeoi?neie oe?iu
(eee eeoei, oiieiiii/aiiia ?oeiaiaeeoaeai) e aoaeeoi?, i?iaiaeeaoee
i?iaa?eo. Caeeth/aiea caaa?ytho ia/aoueth aoaeeoi?neie oe?iu.

Aoaeeoi? aeieaeai oeacaoue a aoaeeoi?neii caeeth/aiee aeaoo, eiaaea aue
caaa?oai aoaeeo, oae eae aeaiiia ianoiyoaeuenoai i?aaeinoaaeyao
iieueciaaoaeth iniiaaiey iieaaaoue, /oi aoaeeoi? o/ae aeeyiea, eioi?ia
ieacaee ia oeiainiaoth (aooaaeoa?neoth) io/aoiinoue niauoey e iia?aoeee,
eiaaoea ianoi n aeaou ieii/aiey i?iaaaeaiey aoaeeoa aei aeaou
iiaeienaiey aoaeeoi?neiai caeeth/aiey.

Iineieueeo aoaeeoi? aeieaeai ninoaaeoue aoaeeoi?neia caeeth/aiea i
oeiainiaie (aooaaeoa?neie) io/aoiinoe, iiaeaioiaeaiiie e i?aaenoaaeaiiie
?oeiaiaenoaii aoaee?oaiiai eeoea, aoaeeoi? ia aeieaeai oeacuaaoue a
caeeth/aiee aeaoo, i?aaeoanoaothuoth aeaoa iiaeienaiey eee ooaa?aeaeaiey
oeiainiaie io/aoiinoe ?oeiaiaenoaii aoaee?oaiiai eeoea.

Aoaeeoi?neia caeeth/aiea aeieaeii auoue iiaeienaii ?oeiaiaeeoaeai
aoaeeoi?a eee oiieiiii/aiiui ?oeiaiaeeoaeai eeoeii e eeoeii,
i?iaiaeeaoei aoaeeo (eeoeii, aicaeaaeyaoei i?iaa?eo), n oeacaieai iiia?a
e n?iea aeaenoaey aai eaaeeoeeaoeeiiiiai aooanoaoa. Yoe iiaeiene
aeieaeiu auoue ne?aieaiu ia/aoueth. A neo/aa anee aoaeeo inouanoaeyeny
eiaeeaeaeoaeueiui aoaeeoi?ii, eioi?ue naiinoiyoaeueii i?iaiaeee
aoaeeoi?neoth i?iaa?eo, aoaeeoi?neia caeeth/aiea iiaeao auoue iiaeienaii
oieueei yoei aoaeeoi?ii.

E aoaeeoi?neiio caeeth/aieth i?eeaaaaony oeiainiaay io/aoiinoue, a
ioiioaiee eioi?ie au?aaeaaony iiaiea e eioi?ay aeaoe?iaaia, iiaeienaia e
ne?aieaia ia/aoueth aoaee?oaiiai eeoea a niioaaonoaee n o?aaiaaieyie
caeiiiaeaoaeuenoaa ?inneeneie Oaaea?aoeee ioiineoaeueii iiaeaioiaee
oaeie io/aoiinoe. Aoaeeoi?neia caeeth/aiea e oeacaiiay io/aoiinoue
aeieaeiu auoue na?ioth?iaaiu a aaeeiue iaeao, eenou i?iioia?iaaiu,
i?ioio?iaaiu, iia/aoaiu ia/aoueth aoaeeoi?a n oeacaieai iauaai
eiee/anoaa eenoia a iaeaoa. Aoaeeoi?neia caeeth/aiea aioiaeony a
eiee/anoaa yecaiiey?ia, niaeaniaaiiii aoaeeoi?ii e aoaee?oaiui eeoeii,
ii e aoaeeoi?, e aoaee?oaiia eeoei aeieaeiu iieo/eoue ia iaiaa /ai ii
iaeiiio yecaiiey?o aoaeeoi?neiai caeeth/aiey e i?eeaaaaiie oeiainiaie
(aooaaeoa?neie) io/aoiinoe.

5 Aeaoa iiaeienaiey aoaeeoi?neiai caeeth/aiey e io?aaeaiea a iai
niauoee, i?iecioaaeoeo iinea aeaou ninoaaeaiey e i?aaenoaaeaiey
aooaaeoa?neie io/aoiinoe

Iniiaiuie aeieoiaioaie, ii?aaeaeythueie ii?yaeie io?aaeaiey a aoaeeoa
niauoee, i?iecioaaeoeo iinea aeaou ninoaaeaiey io/aoiinoe, yaeythony
Caeii ?O io 07.08.2001 a. ? 119-OC «Ia aoaeeoi?neie aeayoaeueiinoe»,
Oaaea?aeueiue noaiaea?o aoaeeoi?neie aeayoaeueiinoe ? a «Aoaeeoi?neia
caeeth/aiea ii oeiainiaie (aooaaeoa?neie) io/aoiinoe» e Oaaea?aeueiue
noaiaea?o aoaeeoi?neie aeayoaeueiinoe ? 10 «Niauoey iinea io/aoiie
aeaou», niaeanii eioi?ui ana enneaaeiaaiey e nai? aoaeeoi?neeo
aeieacaoaeuenoa aeieaeiu auoue caaa?oaiu aoaeeoi?aie aei iiaeienaiey
aoaeeoi?neiai caeeth/aiey. Iinea yoiai a iaai iaeuecy aiineoue ieeaeeo
eciaiaiee aac niaeaniaaiey n eeeaioii. Aoaeeoi?neia caeeth/aiea iaeuecy
iiaeienuaaoue ?aiaa aeaou iiaeaioiaee aooaaeoa?neie io/aoiinoe.

Iiae «niauoeyie iinea io/aoiie aeaou» iiieiatho eae niauoey,
i?ienoiaeyuea n iiiaioa ieii/aiey io/aoiiai ia?eiaea aei aeaou
iiaeienaiey aoaeeoi?neiai caeeth/aiey, oae e oaeou, iaia?oaeaiiua iinea
aeaou iiaeienaiey aoaeeoi?neiai caeeth/aiey.

Niaeanii o?aaiaaieyi Oaaea?aeueiiai noaiaea?oa aoaeeoi?neie
aeayoaeueiinoe ? 10 a oeiainiaie io/aoiinoe iaiaoiaeeii io?aaeaoue
neaaeothuea aeaaii?eyoiua e iaaeaaii?eyoiua niauoey, i?ienoiaeyuea iinea
ieii/aiey io/aoiiai ia?eiaea:

niauoey, iiaeoaa?aeaeathuea nouanoaiaaaoea ia io/aoioth aeaoo
oicyenoaaiiua oneiaey, a eioi?uo aoaee?oaiia eeoei aaei naith
aeayoaeueiinoue;

niauoey, naeaeaoaeuenoaothuea i aicieeoeo iinea io/aoiie aeaou
oicyenoaaiiuo oneiaeyo, a eioi?uo aoaee?oaiia eeoei aaei naith
aeayoaeueiinoue.

Oaaeeoea 2

Iiiyoea aeao iiaeaioiaee e i?aaenoaaeaiey io/aoiinoe

e aoaeeoi?neiai caeeth/aiey

Iniiaiua oa?ieiuNiaea?aeaieaAeaoa ninoaaeaiey aooaaeoa?neie
io/aoiinoeAeaoa, ia eioi?oth cae?uaathony n/aoa, o/aoiua ?aaeno?u,
ninoaaeythony aaeain e aooaaeoa?neay io/aoiinoue. Iau/ii yoi iineaaeiee
eaeaiaea?iue aeaiue a io/aoiii ia?eiaeaAeaoa iiaeaioiaee

aooaaeoa?neie

io/aoiinoeAeaoa ieii/aiey ?aaiou ii ninoaaeaieth aooaaeoa?neie
io/aoiinoe ca io/aoiue ia?eiaeAeaoa i?aaenoaaeaiey aooaaeoa?neie
io/aoiinoeAeaoa oaeoe/aneie ia?aaea/e aooaaeoa?neie io/aoiinoe
aoaee?oaiiai eeoea aa iieueciaaoaeyi ii i?eiaaeeaaeiinoe eee aeaoa
ioi?aaeaiey, iaicia/aiiay ia ooaiiaea ii/oiaie i?aaiecaoeee.

Iiae aeaoie i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe iieueciaaoaeyi
iiieiaaony iaeaieaa ?aiiyy ec neaaeothueo /aou?ao aiciiaeiuo aeao:

– aeaoa ia?aaea/e aooaaeoa?neie io/aoiinoe o/?aaeeoaeyi, o/anoieeai,
o/anoieeai th?eaee/aneiai eeoea a niioaaonoaee n o/?aaeeoaeueiuie
aeieoiaioaie;

– aeaoa ia?aaea/e aooaaeoa?neie io/aoiinoe oa??eoi?eaeueiui i?aaiai
noaoenoeee ii ianoo ?aaeno?aoeee aoaee?oaiiai eeoea;

– aeaoa ia?aaea/e aooaaeoa?neie io/aoiinoe a ae?oaea aae?ana a
niioaaonoaee n caeiiiaeaoaeuenoaii ?inneeneie Oaaea?aoeee;

– aeaoa iioaeeeiaaiey aooaaeoa?neie io/aoiinoeAeaoa iiaeienaiey
caeeth/aiey

aoaeeoi?aAeaoa, i?inoaaeaiiay ia aoaeeoi?neii caeeth/aiee i?e aai
iiaeienaiee

Aeey ii?aaeaeaiey ioaaonoaaiiinoe aoaeeoi?a ana «niauoey iinea io/aoiie
aeaou» ?acaeaeaiu ia o?e a?oiiu:

niauoey, i?iecioaaeoea aei aeaou iiaeienaiey aoaeeoi?neiai caeeth/aiey;

niauoey, i?iecioaaeoea iinea aeaou iiaeienaiey aoaeeoi?neiai
caeeth/aiey, ii aei aeaou i?aaeinoaaeaiey iieueciaaoaeyi oeiainiaie
(aooaaeoa?neie) io/aoiinoe;

niauoey, iaia?oaeaiiua iinea i?aaeinoaaeaiey iieueciaaoaeyi oeiainiaie
(aooaaeoa?neie) io/aoiinoe.

Niauoey, i?iecioaaeoea aei aeaou iiaeienaiey aoaeeoi?neiai caeeth/aiey.

A oiaea aoaeeoi?neie i?iaa?ee aoaeeoi? aeieaeai auiieieoue i?ioeaaeo?u n
oeaeueth iieo/aiey aeinoaoi/iuo iaaeeaaeaueo aoaeeoi?neeo
aeieacaoaeuenoa oiai, /oi ana niauoey, eiaaoea ianoi aei aeaou
iiaeienaiey aoaeeoi?neiai caeeth/aiey, eioi?ua iiaoo iio?aaiaaoue
aianaiey ei??aeoe?iaie a oeiainiaoth (aooaaeoa?neoth) io/aoiinoue eee
?ane?uoey a iae eioi?iaoeee, auee onoaiiaeaiu. Aeaiiua i?ioeaaeo?u
auiieiythony a aeiiieiaiea e iau/iui i?ioeaaeo?ai, eioi?ua iiaoo auoue
i?eiaieiu e eiie?aoiui iia?aoeeyi, i?ienoiaeyuei iinea ieii/aiey
io/aoiiai ia?eiaea, n oeaeueth iieo/aiey aoaeeoi?neeo aeieacaoaeuenoa a
ioiioaiee inoaoeia ia n/aoao aooaaeoa?neiai o/aoa ia eiiaoe ia?eiaea. Io
aoaeeoi?a ia o?aaoaony i?iaaaeaiey iineaaeothuae i?iaa?ee anao aii?inia,
ii eioi?ui a ?acoeueoaoa ?aiaa i?iaaaeaiiuo i?ioeaaeo? auee iieo/aiu
oaeiaeaoai?eoaeueiua auaiaeu.

I?ioeaaeo?u, i?aaeiacia/aiiua aeey ii?aaeaeaiey niauoee, eioi?ua iiaoo
o?aaiaaoue aianaiey ei??aeoe?iaie a oeiainiaoth (aooaaeoa?neoth)
io/aoiinoue eee ?ane?uoey a iae eioi?iaoeee, auiieiythony eae iiaeii
aeeaea e aeaoa iiaeienaiey aoaeeoi?neiai caeeth/aiey e iau/ii
aeeth/atho:

aiaeec iaoiaeia, onoaiiaeaiiuo ?oeiaiaenoaii i?aaei?eyoey aeey oiai,
/oiau iaania/eoue ii?aaeaeaiea niauoee iinea io/aoiie aeaou e ioeaieoue
eo aeeyiea ia io/aoiinoue;

eco/aiea i?ioieieia nia?aiee aeoeeiia?ia, canaaeaiee niaaoa aee?aeoi?ia
(iaaethaeaoaeueiiai niaaoa), ?aaeceiiiie eiiennee e eniieieoaeueiiai
i?aaia i?aaei?eyoey, i?iaiaeeiuo iinea ieii/aiey io/aoiiai ia?eiaea,
iai?aaeaiea cai?inia ioiineoaeueii niauoee, i?ioieieu ianoaeaeaiey
eioi?uo aua ia aioiau, eco/aiea aeieoiaioia neoaeau aioo?aiiaai aoaeeoa
a ninoaaa i?aaia oi?aaeaiey aoaee?oaiiai eeoea;

aiaeec iineaaeiae eiathuaeny a iaee/ee i?iiaaeooi/iie oeiainiaie
io/aoiinoe oaeouaai ia?eiaea e, anee yoi iaiaoiaeeii e oeaeaniia?acii,
aiaeec niao, i?iaiicia aeaeaeaiey aeaiaaeiuo n?aaenoa e ae?oaeo
niioaaonoaothueo io/aoia ?oeiaiaenoaa;

iai?aaeaiea cai?inia th?enoai i?aaei?eyoey eee iiaoi?iia ia?auaiea e iei
ii iiaiaeo i?aaeuaeoueo ienueiaiiuo eee onoiuo cai?inia ioiineoaeueii
noaeaaiuo ?acae?aoaeuenoa e i?aoaicee;

iai?aaeaiea cai?inia ?oeiaiaenoao aoaee?oaiiai eeoea ioiineoaeueii
niauoee iinea io/aoiie aeaou, eioi?ua iiaee au iiaeeyoue ia oeiainiaoth
io/aoiinoue, niaea?aeaueo, a /anoiinoe, neaaeothuea aii?inu:

oaeouaa ninoiyiea n/aoia, eioi?ua auee io?aaeaiu a o/aoa ia iniiaa
i?aaeaa?eoaeueiuo aeaiiuo;

i?eieiaeenue ee iiaua iaycaoaeuenoaa, inouanoaeyeenue ee iiaua caeiu,
caeeth/aeenue ee aeiaiai?u ii?o/eoaeuenoaa;

eiaea ee ianoi eee ieaie?oaony i?iaeaaea aeoeaia;

eiaee ee ianoi eee ieaie?othony auione iiauo aeoeee eee aeieaiauo
iaycaoaeuenoa, ?ai?aaiecaoeey eee eeeaeaeaoeey aoaee?oaiiai eeoea;

eiaee ee ianoi neo/ae eiioeneaoeee ainoaea?noaii aeoeaia eee eo aeaaee,
iai?eia? a ?acoeueoaoa iiaea?a eee iaaiaeiaiey;

i?iecioee ee eaeea-eeai eciaiaiey, naycaiiua n nouanoaothueie ?eneaie
eee oneiaiuie oaeoaie oicyenoaaiiie aeayoaeueiinoe;

auee ee aianaiu eee ?anniao?eaaaony aianaiea eaeeo-eeai iaoeie/iuo
aooaaeoa?neeo i?iaiaeie;

i?iecioee ee eee iiaoo i?iecieoe eaeea-eeai niauoey, eioi?ua iinoaayo
iiae aii?in iaaeeaaeauee oa?aeoa? o/aoiie iieeoeee, i?eiaiyaoaeny i?e
iiaeaioiaea oeiainiaie (aooaaeoa?neie) io/aoiinoe, iai?eia? niauoey,
eioi?ua iiaee au iinoaaeoue iiae niiiaiea iainiiaaiiinoue aeiiouaiey
iai?a?uaiinoe aeayoaeueiinoe.

Neaaeoao o/eouaaoue, /oi anee aoaeeo aei/a?iaai iauanoaa eee
no?oeoo?iiai iiae?acaeaeaiey (i?aaenoaaeoaeuenoai, oeeeae) i?aaei?eyoey,
i?iaiaeeo ae?oaie aoaeeoi?, aoaeeoi?o neaaeoao i?eiyoue ai aieiaiea
i?ioeaaeo?u, inouanoaeyaiua ei a ioiioaiee niauoee, eiaaoeo ianoi iinea
ieii/aiey io/aoiiai ia?eiaea, a oaeaea ?anniio?aoue aii?in i
iaiaoiaeeiinoe i?ieioi?ie?iaaoue aai i ieaie?oaiie aeaoa iiaeienaiey
aoaeeoi?neiai caeeth/aiey.

Io?aaeaiea niauoee, i?iecioaaeoeo iinea aeaou iiaeienaiey aoaeeoi?neiai
caeeth/aiey, ii aei aeaou i?aaeinoaaeaiey iieueciaaoaeyi oeiainiaie
(aooaaeoa?neie) io/aoiinoe.

A oa/aiea ia?eiaea, ia/eiathuaainy n aeaou iiaeienaiey aoaeeoi?neiai
caeeth/aiey, ioaaonoaaiiinoue ca eioi?ie?iaaiea aoaeeoi?a i oaeoao,
eioi?ua iiaoo iiaeeyoue ia oeiainiaoth (aooaaeoa?neoth) io/aoiinoue,
ianao ?oeiaiaenoai i?iaa?yaiiai i?aaei?eyoey. A iaycaiiinoe aoaeeoi?a ia
aoiaeeo inouanoaeaiea i?ioeaaeo? eee iai?aaeaiea cai?inia a ioiioaiee
yoie io/aoiinoe iinea aeaou iiaeienaiey aoaeeoi?neiai caeeth/aiey.

Anee iinea aeaou iiaeienaiey aoaeeoi?neiai caeeth/aiey aoaeeoi?o
noaiiaeony ecaanoii i oaeoa, eioi?ue iiaeao ieacaoue nouanoaaiiia
aeeyiea ia oeiainiaoth io/aoiinoue, aoaeeoi? aeieaeai ii?aaeaeeoue,
ioaeii ee aianoe eciaiaiey a yoo io/aoiinoue, ianoaeeoue yoio aii?in n
?oeiaiaenoaii aoaee?oaiiai eeoea e i?aaei?eiyoue iaiaoiaeeiua a aeaiiuo
ianoiyoaeuenoaao aeaenoaey.

Anee ?oeiaiaenoai aoaee?oaiiai eeoea aiineo eciaiaiey a oeiainiaoth
(aooaaeoa?neoth) io/aoiinoue, aoaeeoi?o neaaeoao inouanoaeoue
i?ioeaaeo?u, iaiaoiaeeiua a aeaiiuo ianoiyoaeuenoaao, e i?aaeinoaaeoue
?oeiaiaenoao iiaia aoaeeoi?neia caeeth/aiea ii eciaiaiiie oeiainiaie
io/aoiinoe. Iiaia aoaeeoi?neia caeeth/aiea aeieaeii auoue aeaoe?iaaii
aeaoie ia ?aiaa aeaou iiaeienaiey eee ooaa?aeaeaiey eciaiaiiie
oeiainiaie io/aoiinoe.

Anee ?oeiaiaenoai aoaee?oaiiai eeoea ia aiineo eciaiaiee a oeiainiaoth
io/aoiinoue, a oi a?aiy eae aoaeeoi? n/eoaao, /oi iie aeieaeiu auoue
aianaiu, e aoaeeoi?neia caeeth/aiea aua ia i?aaenoaaeaii aoaee?oaiiio
eeoeo, aoaeeoi?o a aoaeeoi?neii caeeth/aiee neaaeoao au?aceoue iiaiea n
iaiai?eie eee io?eoeaoaeueiia iiaiea.

Anee aoaeeoi?neia caeeth/aiea ii ?aiaa iiaeaioiaeaiiie oeiainiaie
io/aoiinoe auei auaeaii i?aaei?eyoeth, a aiineaaenoaee i?iecioee
niauoey, eioi?ua, ii iiaieth aoaeeoi?a, i?aaeiieaaatho aianaiea
eciaiaiee a aeaiioth io/aoiinoue, aoaeeoi?o iaiaoiaeeii oaaaeiieoue
?oeiaiaenoai i?aaei?eyoey i oii, /oi aoaee?oaiia eeoei ia aeieaeii
i?aaeinoaaeyoue oeiainiaoth io/aoiinoue e aoaeeoi?neia caeeth/aiea ii
iae o?aoueei eeoeai. Anee aiineaaenoaee oeiainiaay (aooaaeoa?neay)
io/aoiinoue aoaeao ia?aaeaia o?aoueei eeoeai, aoaeeoi?o ioaeii
i?aaei?eiyoue ia?u, iaiaoiaeeiua aeey oiai, /oiau oaeea o?aouee eeoea ia
iieaaaeenue ia aoaeeoi?neia caeeth/aiea. I?aaei?eiyoua ia?u aoaeoo
caaenaoue io i?aa e iaycaiiinoae aoaeeoi?a, a oaeaea io ?aeiiaiaeaoeee
th?enoia aoaeeoi?a e ia aeieaeiu i?ioeai?a/eoue caeiiiaeaoaeuenoao
?inneeneie Oaaea?aoeee.

Io?aaeaiea niauoee, iaia?oaeaiiuo iinea i?aaeinoaaeaiey iieueciaaoaeyi
oeiainiaie (aooaaeoa?neie) io/aoiinoe.

Iinea i?aaeinoaaeaiey iieueciaaoaeyi oeiainiaie (aooaaeoa?neie)
io/aoiinoe aoaeeoi? ia ianao ieeaeeo iaycaoaeuenoa, eanathueony
iai?aaeaiey ethauo cai?inia ioiineoaeueii aeaiiie oeiainiaie
(aooaaeoa?neie) io/aoiinoe.

Anee iinea i?aaeinoaaeaiey iieueciaaoaeyi oeiainiaie io/aoiinoe
aoaeeoi?o noaiiaeony ecaanoii i niauoee eee oaeoa, nouanoaiaaaoai ia
aeaoo iiaeienaiey aoaeeoi?neiai caeeth/aiey, aneaaenoaea eioi?iai, anee
au oaeie oaeo aue oiaaea ecaanoai, aoaeeoi? aeieaeai aue au
iiaeeoeoee?iaaoue aoaeeoi?neia caeeth/aiea, aoaeeoi?o neaaeoao
?anniio?aoue aii?in i iaiaoiaeeiinoe ia?aniio?a aeaiiie io/aoiinoe,
ianoaeeoue aai n ?oeiaiaenoaii i?aaei?eyoey e i?aaei?eiyoue iaiaoiaeeiua
a aeaiiuo ianoiyoaeuenoaao aeaenoaey.

Anee ?oeiaiaenoai i?aaei?eyoey ia?aniao?eaaao oeiainiaoth io/aoiinoue,
aoaeeoi?o neaaeoao auiieieoue iaiaoiaeeiua a aeaiiuo ianoiyoaeuenoaao
aoaeeoi?neea i?ioeaaeo?u, i?iaa?eoue i?aaei?eiyoua ?oeiaiaenoaii
aoaee?oaiiai eeoea aeaenoaey ii eioi?ie?iaaieth i neiaeeaoaeny neooaoeee
anao, eoi iieo/ee ?aiaa i?aaenoaaeaiioth oeiainiaoth io/aoiinoue aianoa
n aoaeeoi?neei caeeth/aieai ii iae, e i?aaeinoaaeoue iiaia caeeth/aiea
ii ia?aniio?aiiie io/aoiinoe.

Iiaia aoaeeoi?neia caeeth/aiea aeieaeii aeeth/aoue /anoue,
i?eaeaeathuoth aieiaiea e aii?ino, e i?eia/aiea e oeiainiaie io/aoiinoe,
a eioi?ii iiae?iaii eceaaathony iniiaaiey aeey ia?aniio?a ?aiaa
i?aaenoaaeaiiie oeiainiaie io/aoiinoe e aoaeeoi?neiai caeeth/aiey. Iiaia
aoaeeoi?neia caeeth/aiea aeieaeii auoue aeaoe?iaaii aeaoie ia ?aiaa
aeaou ooaa?aeaeaiey ia?aniio?aiiie oeiainiaie (aooaaeoa?neie)
io/aoiinoe.

Anee ?oeiaiaenoai i?aaei?eyoey ia i?aaei?eieiaao ia? ii eioi?ie?iaaieth
i neiaeeaoaeny neooaoeee anao, eoi iieo/ee ?aiaa i?aaenoaaeaiioth
oeiainiaoth io/aoiinoue e aoaeeoi?neia caeeth/aiea, e ia ia?aniao?eaaao
aa, a oi a?aiy eae aoaeeoi? n/eoaao aa ia?aniio? iaiaoiaeeiui, aoaeeoi?o
neaaeoao oaaaeiieoue eeoe, eioi?ui iiae/eiyaony ?oeiaiaenoai
aoaee?oaiiai eeoea, i oii, /oi aoaeeoi? naiinoiyoaeueii i?aaei?eiao ia?u
aeey oiai, /oiau o?aouee eeoea ia iieaaaeenue ia aoaeeoi?neia
caeeth/aiea. I?aaei?eiyoua ia?u aoaeoo caaenaoue io i?aa e iaycaiiinoae
aoaeeoi?a, a oaeaea io ?aeiiaiaeaoeee th?enoia aoaeeoi?a e ia aeieaeiu
i?ioeai?a/eoue caeiiiaeaoaeuenoao ?inneeneie Oaaea?aoeee.

Iaiaoiaeeiinoue a ia?aniio?a oeiainiaie io/aoiinoe e auaea/a iiaiai
aoaeeoi?neiai caeeth/aiey iiaeao ia aicieeiooue, anee i?eaeeaeaaony
aeaoa i?aaenoaaeaiey oeiainiaie io/aoiinoe ca neaaeothuee ia?eiae, i?e
oneiaee, /oi a iiaie io/aoiinoe eioi?iaoeey aoaeao iaaeeaaeauei ia?acii
?ane?uoa.

Nienie eeoa?aoo?u

1. Aaeain ?. Iniiau aoaeeoa: Ia?. n aiae. / Iiae ?aae. ss.A. Nieieiaa. –
I.: Aoaeeo, THIEOE, 2005.

2. A?ain A., Eiaaae Aeae. Aoaeeo: Ia? n aiae; Ae. ?aaeaeoi? na?ee i?io.
ss.A. Nieieia. – I.: Oeiainu e noaoenoeea, 2007.

3. Aoaeeo: o/aaiee aeey nooaeaioia aocia, iao/athueony ii yeiiiie/aneei
niaoeeaeueiinoyi/iiae ?aae. A.E. Iiaeieueneiai. – 4-a ecae., ia?a?aa. e
aeii. – I.:THIEOE-AeAIA:Aoaeeo, 2008.

4. Aiaaoay E.I. Aoaeeo: O/aaiia iiniaea./ E.I. Aiaaoay, I.O. Eaauioeaa,
I.I. Oaoiiiaa.– 4-a ecae., ia?a?aa. e aeii. – ?inoia i/Ae: Oaieen, 2007.

5. Au/eiaa N.I., ?anoaioaiiaa E.I. ?enee a aoaeeoi?neie
aeayoaeueiinoe/Iiae ?aae. i?io. N.I. Au/eiaie. I.: «Oeiainu e
noaoenoeea», 2008.

6. Au/eiaa N.I. Aeieacaoaeuenoaa a aoaeeoa. – I.: Oeiainu e noaoenoeea,
2006.

7. Aieinia I.A., Aoooeaeo A.I. Aoaeeo: eiioeaioeey, i?iaeaiu,
noaiaea?ou, eiio?ieue, yooaeoeaiinoue, e?ecen. – I.: Ecae-ai
«Aooaaeoa?neee o/ao», 2008.

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