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Бухгалтерская (финансовая) отчетность в системе управления организацией

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Oaia: Aooaaeoa?neay (oeiainiaay) io/aoiinoue a nenoaia oi?aaeaiey
i?aaiecaoeeae

Ieai

Aaaaeaiea

1. Yeiiiie/aneay nouiinoue, niaea?aeaiea e niaa?oainoaiaaiea
aooaaeoa?neie io/aoiinoe i?aaiecaoeee i?e ia?aoiaea ia iaaeaeoia?iaeiua
noaiaea?ou oeiainiaie io/aoiinoe

1.1 Nouiinoue, ninoaa e cia/aiea aooaaeoa?neie io/aoiinoe i?aaiecaoeee

1.2 Aooaaeoa?neay (oeiainiaay) io/aoiinoue a ca?oaaaeiuo no?aiao

1.3 I?eioeeiu, niaea?aeaiea, n?iee ninoaaeaiey e niaa?oainoaiaaiea
aooaaeoa?neie io/aoiinoe i?aaiecaoeee a ?anioaeeea Aaea?onue i?e
ia?aoiaea ia iaaeaeoia?iaeiua noaiaea?ou oeiainiaie io/aoiinoe

1.4 E?aoeay yeiiiie/aneay oa?aeoa?enoeea Neooeeiai ?aeii

2. Oa?aeoa?enoeea iniiaiuo oi?i aooaaeoa?neie io/aoiinoe

2.1 Iiaeaioiaeoaeueiua ?aaiou ii ninoaaeaieth aooaaeoa?neie io/aoiinoe.
Eni?aaeaiea ioeaie, auyaeaiiuo a aooaaeoa?neii o/aoa

2.2 Niaea?aeaiea, ioeaiea noaoae e ii?yaeie ninoaaeaiey aooaaeoa?neiai
aaeaina. N?aaieoaeueiay oa?aeoa?enoeea aa?iiaeneeo e aia?eeaineeo
aa?eaioia aooaaeoa?neiai aaeaina

2.3 Oa?aeoa?enoeea ae?oaeo oeiiauo oi?i aooaaeoa?neie io/aoiinoe, eo
niaa?oainoaiaaiea.

2.4 Aioo?enenoaiiay aooaaeoa?neay io/aoiinoue, aa niaa?oainoaiaaiea.

3. Aiaeec aooaaeoa?neie io/aoiinoe i?aaiecaoeee.

3.1. Aiaeec aooaaeoa?neiai aaeaina i?aaiecaoeee.

3.1.1. Aiaeec aeoeaia i?aaiecaoeee e enoi/ieeia eo oi?ie?iaaiey.

3.1.2 Aiaeec eeeaeaeiinoe e ieaoaaeaniiniaiinoe i?aaiecaoeee.

3.1.3 Aiaeec oeiainiaie onoie/eainoe i?aaiecaoeee.

3.1.4 Aiaeec aeaeiaie aeoeaiinoe e ?aioaaaeueiinoe i?aaiecaoeee.

3.2. Aiaeec io/aoa i i?eaueyo e oauoeao i?aaiecaoeee.

Caeeth/aiea.

Nienie eniieueciaaiiuo enoi/ieeia.

I?eeiaeaiey.

Aaaaeaiea

Iniaoth aaaeiinoue aeey oeaeae oi?aaeaiey aooaaeoa?neay io/?oiinoue
i?aaenoaaeyao eae iniiaiie enoi/iee eioi?iaoeee aeey i?iaaaeaiey aiaeeca
oeiainiaiai ninoiyiey i?aaiecaoeee. Eciaiaiey, i?ienoiaeyuea a
aooaaeoa?neii o/?oa e io/?oiinoe a ianoiyuaa a?aiy, a cia/eoaeueiie ia?a
iaiytho e iiaeoiaeu e i?iaaaeaieth oeiainiaiai aiaeeca.

Aeaaiay i?iaeaia ninoieo a oii, /oi iuia nouanoaothuay aooaaeoa?neay
io/?oiinoue ia a iieiie ia?a ioaa/aao iaaeaeoia?iaeiui noaiaea?oai
o/?oa, /oi neacuaaaony ia ?acoeueoaoao oeiainiaiai aiaeeca. Ecia/aeueiia
ianiioaaonoaea ioa/anoaaiiie io/?oiinoe iaaeaeoia?iaeiui noaiaea?oai
i?eaiaeeo e ianiioaaonoaeth cia/aiee ?ann/eouaaaiuo iieacaoaeae
neiaeeaoeiny ii?iaoeaai. Yoa ianiiinoaaeiinoue i?eaiaeeo e iiyaeaieth a
yeiiiie/aneie eeoa?aoo?a aaoi?neeo iaoiaeee aiaeeca, ?acee/ey iaaeaeo
eioi?uie iaoneiaeaiu no?aieaieai i?eniiniaeoue niaea?aeaiea aaeaina e
iaaeaeoia?iaeiie i?aeoeea. ?acoiaaony, /oi eniieueciaaiea ia i?aeoeea
aeaiiuo iaoiaeee a oiaea i?iaaaeaiey oeiainiaiai aiaeeca aiineo
iaeioi?oth iooaieoeo, eioi?ay aicieeaao a ?acoeueoaoa «?acaaaeee»
?ann/eoaiiuo ?acee/iuie niiniaaie iaeeiaeiauo iieacaoaeae. ?ac?aaioea
an? iiauo iaoiaeee iauyniyaony oai, /oi a aeaeo iaaeinoaoeia
ioa/anoaaiiie io/?oiinoe eioi?iaoeey eniieuecoaiay i?e aiaeeca yaeyaony
iaiieiie e a eaeie oi ia?a eneaae?iiie, /oi eiiaaea iaiineo a?aae
aieueoee, iaaeaee aiiaua ionoonoaea yoie eioi?iaoeee. ?an/?o iaeeiaeiauo
iieacaoaeae n ?acee/iuo iiceoeee ia iicaieyao i?aaeeueii
ioa?aeoa?eciaaoue oeiainiai-oicyenoaaiioth aeayoaeueiinoue aiaeece?oaiie
i?aaiecaoeee, oae eae iaiiiyoii eaeay ec i?aaeeaaaaiuo iaoiaeee yaeyaony
eo/oae e aieaa iauaeoeaii io?aaeaao oeiainiaia ninoiyiea i?aaiecaoeee.

Ia aeaiiii yoaia yeiiiie/aneiai ?acaeoey aac ?aoaiey i?iaeaiu
niaa?oainoaiaaiey ninoaaa e oi?i aooaaeoa?neie io/?oiinoe e nenoaiu
aooaaeoa?neiai o/?oa a oeaeii o?oaeii ?ann/eouaaoue ia ?aaiia iieiaeaiea
n ca?oaaaeiuie i?aaiecaoeeyie a yeiiiie/aneii ia?oi??noaa.
Niiinoaaeiinoue eioi?iaoeee, iaiaoiaeeiie aeey acaeiiauaiaeiiai
nio?oaeie/anoaa, nouanoaaiii ?anoe?yao aiciiaeiinoe i?aaiecaoeee ia
oieueei ai aiaoiayeiiiie/aneie aeayoaeueiinoe, ii e aea?o aieueoa
aiciiaeiinoae aeey iauaeoeaiie ioeaiee aeayoaeueiinoe i?aaiecaoeee n
?uii/iuo iiceoeee.

Ia aeooaeueiinoe oaiu enneaaeiaaiey aiai?eo e oio oaeo, /oi aii?inu
niaa?oainoaiaaiey aooaaeoa?neie io/?oiinoe ?aaoey?ii ?anniao?eaathony a
ia?eiaee/aneeo ecaeaieyo yeiiiie/aneiai oa?aeoa?a eae ?anioaeeee
Aaea?onue, oae e ?innee. Cia/eoaeueiia aieiaiea yoei aii?inai oaeaeyaony
ia oieueei a o/aaiie eeoa?aoo?a ii aooaaeoa?neiio o/?oo, ii a e iiniaeyo
ii aiaeeco oeiainiai-oicyenoaaiiie aeayoaeueiinoe, aaea ?anniao?eaathony
aiciiaeiinoe aeaenoaothueo oi?i io/?oiinoe aeey iauaeoeaiie ioeaiee
aeayoaeueiinoe i?aaiecaoeee. Aeaiiua aiciiaeiinoe ianeieueei caieaeaiu e
iaiauaeoeaiu a aeaeo oiai, /oi niaea?aeaiea io/?oiinoe ianeieueei
oaeaeaii io iauai?eciaiiuo noaiaea?oia.

I?iaeaiai niaa?oainoaiaaiey io/aoiinoe iinayoeee naie enneaaeiaaiey
iiiaea ioa/anoaaiiua e ca?oaaaeiua aaoi?u, ?acoeueoaou eioi?uo
nio?aiytho naith iao/ioth e i?aeoe/aneoth cia/eiinoue aei ianoiyuaai
a?aiaie, a /anoiinoe A. A. Aoaianueaa, I. E. Aaeaiia, I. N. Aac?oeeo,
E. TH. Aaeyaaa, , A. A. Aoeu/aaa, A. I. Eaaiiaa, A. A. Eiaaeaa, A. I.
Eiceiaa, E. A. Ei?ieaa, A. E. Eoeueiaiiaa, A. A. Eeaa?iai, A.O. Ianaiia,
E. ?. Ieeieaaa, I. I. Ino?ianeee, A. O. Iaeee, A. E. Iao?ia, O. I.
I?oaeieeiaa, B. C. ?iaeiia, ss. A. Nieieia, O. A. Oaceoeia, A. Ae.
Oa?aiao, E. O. Oa??, A. A. Naaeoeeay e ae?

A o?oaeao A. N. Aaeaaaa, A. I. Coaeeeeia, A. A. Ea/aeeia, A. A.
Eiaaeaaa, A. O. Iaeey, Ae. A. Iaieiaa, E. C. Oiaeaeiaia, A. I.
Ieoaeeaae/ e ae?oaeo aaoi?ia aue naeaeai aeoeaio ia oneeaiea oaiaeaioeee
aeeyiey iaaeaeoia?iaeiuo o/aoiuo noaiaea?oia ia i?aaiecaoeeth
aooaaeoa?neiai o/aoa e iainiiaaia iaiaoiaeeiinoue ninoaaeaiey io/aoiinoe
a niioaaonoaee n ieie.

Enoiaey ec iiauoaiey ?iee aooaaeoa?neie io/aoiinoe a oi?aaeaiee
i?aaiecaoeeyie, ethaie io?anee e iacaaeneii io oi?iu nianoaaiiinoe,
aua?aiiay oaia enneaaeiaaiey a nia?aiaiiuo oneiaeyo oicyenoaiaaiey
yaeyaony aeooaeueiie e eiaao i?aeoe/aneia cia/aiea.

Oeaeue aeeieiiiie ?aaiou ninoieo a oii, /oiau ia iniiaa eco/aiey
ioa/anoaaiiuo e ca?oaaaeiuo ?ac?aaioie, iaiauaiey i?aeoeee
oicyenoaiaaiey Neooeeiai ?aeii enneaaeiaaoue eniieuecoaiua oi?iu
aooaaeoa?neie io/aoiinoe e iaiaoeoue eiie?aoiua iooe eo
niaa?oainoaiaaiey a ia?aoiaeiue ia?eiae e ?uii/iie yeiiiieea.

Aeey aeinoeaeaiey oeaee a aeeieiiiie ?aaioa auee iinoaaeaiu e
iineaaeiaaoaeueii ?aoaiu neaaeothuea caaea/e:

eco/aiea yeiiiie/aneie nouiinoe e ?iee io/aoiinoe a nenoaia
yeiiiie/aneie eioi?iaoeee;

enneaaeiaaiea oeiiauo e niaoeeaeece?iaaiiuo oi?i aooaaeoa?neie
io/aoiinoe, aeaenoaothueo ia oa??eoi?ee ?anioaeeee Aaea?onue, n?aaieoue
eo n oi?iaie io/aoiinoe ae?oaeo no?ai;

?ac?aaioea iniiaiuo iai?aaeaiee ii niaa?oainoaiaaieth ioa/anoaaiiuo oi?i
io/aoiinoe a oneiaeyo i?eiaiaiey iaaeaeoia?iaeiuo noaiaea?oia;

?anniio?aiea ?acee/iuo iaoiaeee aiaeeca oeiainiaiai ninoiyiey
i?aaiecaoeee;

aiaeec iieacaoaeae oeiainiaie onoie/eainoe, eeeaeaeiinoe e
ieaoaaeaniiniaiinoe i?aaiecaoeee.

Iauaeoii enneaaeiaaiey yaeyaony oeiainiai-oicyenoaaiiay aeayoaeueiinoue
Neooeeiai ?aeii.

I?aaeiaoii enneaaeiaaiey yaeyaony aooaaeoa?neay io/aoiinoue, aa
yeiiiie/aneay nouiinoue, no?oeoo?a e niaea?aeaiea, iooe aa
niaa?oainoaiaaiey.

Enneaaeoaiue ia?eiae — 2003-2004 aiaeu.

Eioi?iaoeeiiiay aaca enneaaeiaaiey — ii?iaoeaii-i?aaiaua aeou ?anioaeeee
Aaea?onue, iinoaiiaeaiey e eino?oeoeee Ieienoa?noaa oeiainia ?A, iao/iua
o?oaeu ioa/anoaaiiuo e ca?oaaaeiuo yeiiiienoia, eino?oeoeaiua iaoa?eaeu,
aeaiiua aooaaeoa?neiai o/aoa e noaoenoe/aneie io/aoiinoe enneaaeoaiie
i?aaiecaoeee.

Aeey aeinoeaeaiey iinoaaeaiiie oeaee i?e iaienaiee eo?niaie ?aaiou
eniieueciaaeenue neaaeothuea iauaiao/iua iaoiaeu: n?aaiaiey,
aeaoaeecaoeee, a?oiie?iaee, n?aaeiae aaee/eiu, ioiineoaeueiie aaee/eiu,
i?eai ioiineoaeueiuo ?acieoe e ae?oaea iaoiaeu noaoenoe/aneiai aiaeeca.

Aeeieiiiay ?aaioa iaienaia ia oaio «Aooaaeoa?neay io/aoiinoue a nenoaia
oi?aaeaiey i?aaiecaoeeae» ia iaoa?eaeao Neooeeiai ?aeii Ieineiai IIN.

Iniiaiay /anoue aeeieiiiie ?aaiou niaea?aeeo o?e aeaau, eioi?ua a naith
i/a?aaeue aeaeyony ia ia?aa?aou, e?iia oiai, aeeieiiiay ?aaioa aeeth/aao
aaaaeaiea, caeeth/aiea, nienie eniieuecoaiuo enoi/ieeia e i?eeiaeaiey.

1. Yeiiiie/aneay nouiinoue, niaea?aeaiea e niaa?oainoaiaaiea
aooaaeoa?neie io/aoiinoe i?aaiecaoeee i?e ia?aoiaea ia iaaeaeoia?iaeiua
noaiaea?ou oeiainiaie io/aoiinoe

1.1 Nouiinoue, ninoaa e cia/aiea aooaaeoa?neie io/aoiinoe i?aaiecaoeee

Io/?oiinoue i?aaiecaoeee anoue nenoaia iieacaoaeae, i?aaenoaaeythuay
naiaeiua aeaiiua i ?acoeueoaoao aeayoaeueiinoe oicyenoaothuaai noauaeoa
e aai iiae?acaeaeaiee ca ii?aaeae?iiue ia?eiae.

Nouiinoue aooaaeoa?neie io/?oiinoe naiaeeony e iaiauaieth aeaiiuo
oaeouaai o/?oa oicyenoaaiiie aeayoaeueiinoe a nenoaia n/aoia, iieo/aieth
ia ieo aeaaaoiauo e e?aaeeoiauo iai?ioia, auaaaeaieth eiia/iuo naeueaei
e i?aaenoaaeaieth yoeo iieacaoaeae a aeaea aaeaina e ae?oaeo oi?i,
oaeiaiuo aeey iaic?aiey e aini?eyoey iio?aaeoaeyie. Aooaaeoa?neay
io/?oiinoue aeieaeia iieiinoueth iniiauaaoueny, auoaeaoue ec aeaiiuo
aooaaeoa?neiai o/?oa. Iiiyoea «io/?oiinoue» eiaao niae?aoaeueiia
cia/aiea e iiaeao icia/aoue niaieoiiinoue ianeieueeeo io/?oia, a oae aea
i?ioeann eo ninoaaeaiey e aeiaaaeaiey aei iieueciaaoaeae. Iaeaieaa /anoi
iiiyoea io/?oiinoue eniieuecoaony a nenoaia oi?aaeaiey eae niinia
iieo/aiey auoanoiyueie caaiueyie eioi?iaoeee i ?aaioa, ?acoeueoaoao eee
iieiaeaiee aeae a ieaeanoiyueo caaiueyo eee ae?oaeo oi?aaeyaiuo eie
iauaeoao.

A niioaaonoaee ni no. 2 Caeiia ?anioaeeee Aaea?onue «I aooaaeoa?neii
o/aoa e io/aoiinoe» «aooaaeoa?neay io/aoiinoue — nenoaia iieacaoaeae,
io?aaeathueo eiouanoaaiiia e oeiainiaia iieiaeaiea i?aaiecaoeee ia
io/aoioth aeaoo, a oaeaea oeiainiaua ?acoeueoaou aa aeayoaeueiinoe ca
io/aoiue ia?eiae» [1, n. 407].

Iiiyoea «aooaaeoa?neay io/aoiinoue» a yeiiiie/aneie eeoa?aoo?a
i?eiaiyaony a ianeieueeeo aniaeoao. Iaeioi?ua aaoi?u n/eoatho, /oi
«aooaaeoa?neay io/aoiinoue — yoi niaieoiiinoue iieacaoaeae eee oi?i»
[25, 28, 29, 30, 61]. E?iia oiai, anoue e eiie iiaeoiae e ii?aaeaeaieth
iiiyoey «aooaaeoa?neay io/aoiinoue», eioi?ue o?aeooao aai «eae nenoaio
iieacaoaeae» [37, 38, 40, 49, 56].

Oaeei ia?acii, ?acee/ea iaaeaeo aeaoiy iiaeoiaeaie naiaeeony e oiio, /oi
a iaeiii neo/aa ?a/ue eaeao i niaieoiiinoe iieacaoaeae oa?aeoa?ecothueo,
a ai aoi?ii — i nenoaia iieacaoaeae, io?aaeathueo oicyenoaaiioth
aeayoaeueiinoue i?aaei?eyoey.

Niaieoiiinoue — yoi iaai? (ia?a/aiue) iieacaoaeae, eioi?ua iiaoo auoue
eae acaeiinaycaiiuie, oae e eiaeeaeaeoaeueiuie, eaaeaeue iieacaoaeue
iiaeao oa?aeoa?eciaaoue oieueei iaeii yaeaiea, ninoiyiea e o.i. Nenoaia
i?aaeiieaaaao iaee/ea i?e/eiii-neaaenoaaiiie eee i?inoi ooieoeeiiaeueiie
nayce iaaeaeo iieacaoaeyie (iaeei ia iiaeao auoue aac ae?oaiai). A
niaieoiiinoe aeaieiay caienue ia iaycaoaeueia, a nenoaia — iaecaaaeia.

?anniio?ei oi/ee c?aiey ecaanoiuo yeiiiienoia ia iiiyoea eee
ii?aaeaeaiea «aooaaeoa?neay io/aoiinoue» (oaae. 1.1).

Oaaeeoea 1.1

Ii?aaeaeaiea iiiyoey «aooaaeoa?neay io/aoiinoue», i?eiyoia a
yeiiiie/aneie eeoa?aoo?a

O. E. I. aaoi?aOi/ea c?aiey ia iiiyoea «aooaaeoa?neay
io/aoiinoue»Anoaoia A. I.”Aooaaeoa?neay io/aoiinoue — naiae
acaeiinaycaiiuo iieacaoaeae, i?aaenoaaeyaiuo a niioaaonoaothuei ia?acii
ooaa?aeaeaiiuo oi?iao eoiaia ?aaiou i?aaei?eyoey ca enoaeoee io/aoiue
ia?eiae” [22, n. 330].Eiaaeaa A. A.,

Iao?ia A. A.”Aooaaeoa?neay io/aoiinoue i?aaenoaaeyao niaie nenoaio
iieacaoaeae, io?aaeathueo ia io/aoioth aeaoo eiouanoaaiiia e oeiainiaia
iieiaeaiea i?aaiecaoeee, a oaeaea oeiainiaua ?acoeueoaou aa
aeayoaeueiinoe ca io/aoiue ia?eiae” [23, n. 5-6].Iyoia I.
ss.”Aooaaeoa?neay io/aoiinoue — yoi iniiaiie enoi/iee eioi?iaoeee i
oeiainiaii iieiaeaiee i?aaiecaoeee eae aeey aiaoieo (nianoaaiieee,
e?aaeeoi?u, ?aaeueiua e iioaioeeaeueiua eiaanoi?u, iaeiaiaua i?aaiu e
o.ae.), oae e aeey aioo?aiieo (aaeieieno?aoeey oe?i) iieueciaaoaeae”
[24, n. 39].Iiiiia?aiei I. A.”Aooaaeoa?neay (oeiainiaay) io/aoiinoue —
yoi nenoaia iieacaoaeae, io?aaeathueo eiouanoaaiiia e oeiainiaia
iieiaeaiea i?aaiecaoeee ia io/aoioth aeaoo, a oaeaea oeiainiaua
?acoeueoaou aa aeayoaeueiinoe ca io/aoiue ia?eiae” [2, n.
346].Ee?ueyiiaa C. A.”Aooaaeoa?neay io/aoiinoue i?aaenoaaeyao niaie
nenoaio iieacaoaeae, na?oiie?iaaiiuo a ii?aaeaeaiiua oi?iu,
oa?aeoa?ecothuea oeiainiai-oicyenoaaiioth aeayoaeueiinoue i?aaei?eyoey
ca ii?aaeaeaiiue ia?eiae” [25, n. 152].Ieoaeeaae/ A. I. e
ae?.”Aooaaeoa?neay io/aoiinoue — yoi eiiieaen iieacaoaeae,
oa?aeoa?ecothueo ?acoeueoaou oicyenoaaiiie aeayoaeueiinoe ca io/aoiue
ia?eiae, iieo/aiiue ec aeaiiuo aooaaeoa?neiai e ae?oaeo aeaeia o/aoa”
[26, n. 129].Eaaeooueei I. E., Ai?enaaneee I. A., Ae?iauoaaneee I. I.,
Eaaeooueei A. I.”Aooaaeoa?neay io/aoiinoue — yoi niaieoiiinoue
iieacaoaeae i ?acoeueoaoao i?iecaiaenoaaiii-oicyenoaaiiie e oeiainiaie
aeayoaeueiinoe i?aaei?eyoey, iniiauaathueony ia aeaiiuo aooaaeoa?neiai
o/aoa” [27, n. 391].Nieoei I. A.”Aooaaeoa?neay io/aoiinoue i?aaenoaaeyao
niaie eiiieaen acaeiinaycaiiuo iieacaoaeae, iieo/aiiuo a nenoaia
aooaaeoa?neiai o/aoa e ananoi?iiia oa?aeoa?ecothueo eiouanoaaiiia
iieiaeaiea e oeiainiaua ?acoeueoaou ?aaiou oicyenoaothuaai noauaeoa ca
io/aoiue ia?eiae” [28, n. 203].Aeaiaioae O. I. e ae?.”Aooaaeoa?neay
(oeiainiaay) io/aoiinoue i?aaenoaaeyao niaie niaieoiiinoue oi?i
io/aoiinoe, oa?aeoa?ecothueo eiouanoaaiiia e oeiainiaia iieiaeaiea
i?aaei?eyoey ca io/aoiue ia?eiae a oaeiaiie e iiiyoiie oi?ia” [29, n.
660].Cieioiai?ia A.A.”Aooaaeoa?neay io/aoiinoue — yoi nenoaia
iieacaoaeae, auoaeathuay ec niaieoiiinoe iao/ii na?oiie?iaaiiuo io/aoiuo
caienae, iniiaaiiay ia ii?aaaeaoaeueiuo aooaaeoa?neeo aeieoiaioao,
naycaiiuo n i?iecaiaenoaii, niaaaeaieai e ?aaeecaoeeae i?iaeoeoeee,
oiaa?iiai?ioii, ecaea?aeeaie, oeiainiauie ?acoeueoaoaie e
?an/aoii-e?aaeeoiuie ioiioaieyie ia i?aaei?eyoee ” [30, n.
297-298].Ac?eeeyi A. I.”Aooaaeoa?neay io/aoiinoue — aaeeiay nenoaia
aeaiiuo ia eiouanoaaiiii e oeiainiaii iieiaeaiee i?aaiecaoeee e i
?acoeueoaoao aa oicyenoaaiiie aeayoaeueiinoe, ninoaaeyaiay ia iniiaa
aeaiiuo aooaaeoa?neiai o/aoa ii onoaiiaeaiiui oi?iai” [31, n. 546].

Ia iniiaa ?acoeueoaoia i?iaaaeaiiiai enneaaeiaaiey, iiiyoea
«aooaaeoa?neay io/aoiinoue» — yoi nenoaia o/aoiuo iieacaoaeae,
io?aaeathueo eiouanoaaiiia e oeiainiaia iieiaeaiea noauaeoa
oicyenoaiaaiey ca ii?aaeaeaiiue ia?eiae.

Io/?oiinoue aeeth/aao oaaeeoeu, eioi?ua ninoaaeythony ia iniiaaiee anao
aeaiiuo oaeouaai o/?oa – aooaaeoa?neiai, noaoenoe/aneiai, iia?aoeaiiai.
A? caiieiaiea yaeyaony i?aaeiineaaeiae noaaeeae aooaaeoa?neiai o/?oa.
Yoie noaaeee i?aaeoanoaotho: aeieoiaioe?iaaiea oicyenoaaiiuo iia?aoeee,
eeanneoeeaoeey o/?oiuo aeaiiuo aeieoiaioia e naaaeaiea eo aiaaeeii ioo?i
io?aaeaiey ia n/aoao aooaaeoa?neiai o/?oa (o/?oiuo ?aaeno?ao, Aeaaiie
eieaa). Iinea yoiai oi?ie?othony o/?oiua oi?iu, niaea?aeaiea e
ia?eiaee/iinoue eioi?uo onoaiaaeeaaaony i?aaiecaoeeae naiinoiyoaeueii n
o/?oii ?aeiiaiaeaoeee e o?aaiaaiee Ieienoa?noaa oeiainia ?anioaeeee
Aaea?onue. Aaeeiay nenoaia iieacaoaeae io/?oiinoe iicaieyao ninoaaeoue
io/?oiua naiaeee ii io?aneyi, yeiiiie/aneei ?aeiiai, ?anioaeeeai e anaai
oicyenoaa a oeaeii.

Any eioi?iaoeey iieo/aiiay a ?acoeueoaoa ninoaaeaiey io/?oiinoe
iaiaoiaeeia aeey ioeaiee oeiainiaie onoie/eainoe ?acoeueoaoia
oicyenoaaiii-oeiainiaie aeayoaeueiinoe i?aaiecaoeee i?aaiaie
ainoaea?noaaiiiai eiio?iey, nianoaaiieeaie, o/?aaeeoaeyie, aeoeeiia?ai,
aaieaie, e?aaeeoi?aie e ae?oaeie caeioa?aniaaiiuie eeoeaie. Any
i?aaeinoaaeyaiay eioi?iaoeey aiaoiei e aioo?aiiei iieueciaaoaeyi
niaea?aeeony a aooaaeoa?neie io/aoiinoe.

Aooaaeoa?neay io/aoiinoue iaania/eaaao i?aaenoaaeaiea
nenoaiaoece?iaaiiie ii ii?aaeaeaiiui i?eciaeai yeiiiii/aneie eioi?iaoeee
aioo?aiiei e aiaoiei iieueciaaoaeyi. Niaeanii Caeiio ?anioaeeee
Aaea?onue I aooaaeoa?neii o/aoa e io/aoiinoe (no. 14) aiaeiaay
aooaaeoa?neay io/aoiinoue i?aaiecaoeee i?aaenoaaeyaony a niioaaonoaee n
o/?aaeeoaeueiuie aeieoiaioaie:

o/?aaeeoaeyi (o/anoieeai) i?aaiecaoeee eee nianoaaiiieai aa eiouanoaa;

auoanoiyuei ?anioaeeeaineei i?aaiai ainoaea?noaaiiiai oi?aaeaiey,
iiae/eiaiiui I?aaeoaeuenoao ?anioaeeee Aaea?onue, a oaeaea i?aaiai,
eiathuei a onoaaiii oiiaea i?aaiecaoeee aeieth ainoaea?noaaiiie
nianoaaiiinoe;

ae?oaei ?anioaeeeaineei i?aaiai ainoaea?noaaiiiai oi?aaeaiey e
ainoaea?noaaiiui i?aaiecaoeeyi, iiae/eiaiiui I?aaeoaeuenoao ?anioaeeee
Aaea?onue, aaieai e eiui iieueciaaoaeyi a niioaaonoaee n
caeiiiaeaoaeuenoaii [2, n. 346].

Ia iniiaaiee eioi?iaoeee i?aaeinoaaeaiiie a io/?oiinoe, iieueciaaoaee –
th?eaee/aneea e oece/aneea eeoea – i?eieiatho ?aoaiey, caeeth/atho
naeaeee n ia?oi??aie, ioeaieaatho ieao?aeaniiniaiinoue e aiciiaeiua
?enee i?aaei?eieiaoaeuenoaa. Aooaaeoa?neay io/?oiinoue iiaeao
i?aaeinoaaeyoueny i?aaiai ainoaea?noaaiiiai eiio?iey, ia eioi?ua a
niioaaonoaee n caeiiiaeaoaeuenoaii ?anioaeeee Aaea?onue aiceiaeaiu
ooieoeee i?iaa?ee ioaeaeueiuo noi?ii aeayoaeueiinoe i?aaiecaoeee, a
oaeaea e?aaeeoi?ai e ae?oaei noauaeoai ioiioaiee a neo/ayo,
i?aaeoniio?aiiua caeiiiaeaoaeuenoaii eee ii aeiaiai??iiinoe noi?ii.

Ii aeaiiui aooaaeoa?neie io/?oiinoe i?aaiecaoeee aiaeece?otho:
aaeieieno?aoeey, eiaanoi?u e auoanoiyuea i?aaiecaoeee (iauaaeeiaiey,
nithcu, ieienoa?noaa e aaaeiinoaa) – a? oeiainiaia ninoiyiea, e?aaeeoi?u
– ieao?aeaniiniaiinoue, aaiee – eniieueciaaiea e iaania/aiiinoue
aeoeaaie iieo/aiiuo e?aaeeoia, iaeiaiaua i?aaiu – oeiainiaua ?acoeueoaou
aeayoaeueiinoe i?aaei?eyoey, aeinoiaa?iinoue ?an/aoia n athaeaeaoiui e
aiaathaeaeaoiuie oiiaeaie. Aiaeec oeiainiaiai ninoiyiey i?aaiecaoeee
caeeth/aaony a en/eneaiee iieacaoaeae no?oeoo?u aaeaina, a ioeaiea
eciaiaiey eo a ioiioaiee e onoaiiaeaiiui ia?aiao?ai e i?ioeiio aiaeo, a
oaeaea a auyaeaiee ?aca?aia oeo/oaiey oeiainiaiai ninoiyiey e
ieao?aeaniiniaiinoe noauaeoia oicyenoaiaaiey.

A nia?aiaiiuo oneiaeyo oicyenoaiaaiey aic?inea ?ieue aooaaeoa?neie
io/?oiinoe. ?aoi?ie?iaaiea ioiioaiee nianoaaiiinoe iiaeaeei ?anoe?aiea
ninoaaa nianoaaiieeia (o/anoieeia, o/?aaeeoaeae) e oaaee/aiea /enea
iieueciaaoaeae oeiainiaie io/?oiinoueth. Caeioa?aniaaiu a iieo/aiee
aeinoiaa?iie eioi?iaoeee i oeiainiaii ninoiyiee naieo ia?oi??ia oaeaea
e?aaeeoi?u e eiaanoi?u. Aeaiiua oaeoi?u iaoneiaeeaatho cia/eiinoue
aooaaeoa?neie io/?oiinoe a nenoaia yeiiiie/aneie eioi?iaoeee e
iaiaoiaeeiinoe niaethaeaiey i?eioeeiia aa ninoaaeaiey, onoaiiaeaiiuo
iaaeaeoia?iaeiuie noaiaea?oaie oeiainiaie io/aoiinoe.

Ninoaa aooaaeoa?neie io/aoiinoe, n?iee e aae?aniinoue aa i?aaenoaaeaiey
ii?aaeaeaiu Caeiiii ?anioaeeee Aaea?onue I aooaaeoa?neii o/aoa e
io/aoiinoi. Iinoaiiaeaiiai Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue I
aooaaeoa?neie io/aoiinoe, i?aaiicaoeie ? 16 io 17 oaa?aey 2004 a.
?ac?aaioaiu e ooaa?aeaeaiu oeiiaua oi?iu aooaaeoa?neie io/aoiinoe aeey
i?aaiecaoeee anao oi?i nianoaaiiinoe, a oaeaea I?aaeea ninoaaeaiey e

i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe e Eino?oeoeey i ii?yaeea
oi?ie?iaaiey iieacaoaeae aooaaeoa?neie io/aoiinoe. I?e iaiaoiaeeiinoe
Ieienoa?noaii oeiainia aiinyony eciaiaiey e aeiiieiaiey a niaea?aeaiea
oi?i aooaaeoa?neie io/aoiinoe, a I?aaeea ninoaaeaiey e i?aaenoaaeaiey
aooaaeoa?neie io/aoiinoe e a Eino?oeoeeth i ii?yaeea oi?ie?iaaiey
iieacaoaeae aooaaeoa?neie io/aoiinoe.

Niaoeeaeece?iaaiiua oi?iu aioo?enenoaiiie (aaaeiinoaaiiie) aooaaeoa?neie
io/aoiinoe ooaa?aeaeatho ieienoa?noaa e aaaeiinoaa. Iie aea ninoaaeytho
eino?oeoeee ii oi?ie?iaaieth iieacaoaeae aioo?enenoaiiie
(aaaeiinoaaiiie) io/aoiinoe, i?aaeea aa ninoaaeaiey e caiieiaiey,
onoaiaaeeaatho eiie?aoiua n?iee i?aaenoaaeaiey io/aoiinoe
iiaeaaaeiinoaaiiuie i?aaiecaoeeyie a i?aaeaeao n?iea, ii?aaeaeaiiiai
Caeiiii ?anioaeeee Aaea?onue «I aooaaeoa?neii o/aoa e io/aoiinoe».

Io/?oiinoue i?aaiecaoeee eeanneoeoee?otho: ii aeaeai; ia?eiaee/iinoe;
iau?io naaaeaiee, aeeth/?iiuo a io/?o; ii noaiaie iaiauaiey io/?oiuo
aeaiiuo, ii ?iee a oi?aaeaiee.

I?aaenoaaeyaiay i?aaei?eyoeyie io/?oiinoue eeanneoeoee?othony ii
neaaeothuei i?eciaeai (?en. 1.1):

Ii aeaeai io/?oiinoue iiae?acaeaeyaony ia aooaaeoa?neoth (oeiainiaoth),
noaoenoe/aneoth e iia?aoeaioth. Aooaaeoa?neay io/?oiinoue niaea?aeeo
naaaeaiey ia eiouanoaa, iaycaoaeuenoaao e oeiainiaui ?acoeueoaoao ii
noieiinoiui iieacaoaeyi e ninoaaeyaony ia iniiaaiee aooaaeoa?neiai
o/?oa.

Noaoenoe/aneay io/?oiinoue niaea?aeeo naaaeaiey ii ioaeaeueiui
iieacaoaeyi oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee eae a
iaoo?aeueiii, oae e a noieiinoiii au?aaeaiee, e ninoaaeyaony ii aeaiiui
noaoenoeee, aooaaeoa?neiai o/?oa.

Iia?aoeaiay io/?oiinoue niaea?aeeo naaaeaiey ii iniiaiui iieacaoaeyi ca
ei?ioeea i?iiaaeooee a?aiaie – iaaeaeth, aeaeaaeo, o?e iaaeaee e
ninoaaeyaony ia iniiaaiee aeaiiuo iia?aoeaii – oaoie/aneiai o/?oa.
Aeaiiua iia?aoeaiie io/aoiinoe eniieuecothony aeey iia?aoeaiiai eiio?iey
e oi?aaeaiey i?ioeannaie niaaaeaiey, i?iecaiaenoaa e ?aaeecaoeee
i?iaeoeoeee (?aaio e oneoa).

Ii ia?eiaee/iinoe ninoaaeaiey, ia?eiae eioi?ue ioaaouaaao io/?oiinoue,
?acee/atho ia?eiaee/aneoth e aiaeiaoth io/?oiinoue. Anee io/?oiinoue
ninoaaeyaony ia aioo?eaiaeiaoth aeaoo, a? iacuaatho ia?eiaee/aneie.
Ia?eiaee/aneea io/?ou ninoaaeythony ?aaoey?ii (ca aeaeaaeo, ianyoe,
eaa?oae, iieoaiaeea) /a?ac ii?aaeae?iiue i?iiaaeooie a?aiaie. Ii yoiio
i?eciaeo ?acee/atho aooaaeoa?neoth io/?oiinoue eaa?oaeueioth, aiaeiaoth
e ca aeaayoue ianyoeaa. Noaoenoe/aneay e iia?aoeaiay io/?oiinoue ii
yoiio i?eciaeo iiaoo auoue ca aeaeaaeo, ianyoe, eaa?oae e o.ae.

Ii iau?io niaea?aeaueony a io/?oao naaaeaiee ?acee/atho aioo?aiithth e
aiaoithth io/?oiinoue. Aioo?aiiyy aeeth/aao eioi?iaoeeth i ?aaioa ia
iaeiii eaeii-oi o/anoea aeayoaeueiinoe i?aaiecaoeee, iai?eia?,
i?iecaiaenoaaiiay io/?oiinoue. Aiaoiyy oa?aeoa?ecoao oicyenoaaiioth
aeayoaeueiinoue i?aaiecaoeee a oeaeii e neoaeeo n?aaenoaii
eioi?ie?iaaiey aiaoieo iieueciaaoaeae eioi?iaoeee.

Ii noaiaie iaiauaiey io/?oiuo aeaiiuo ?acee/atho io/?ou ia?ae/iua,
ninoaaeyaiua i?aaiecaoeeyie, e naiaeiua (eiinieeaee?iaaiiua), eioi?ua
ninoaaeythony auoanoiyueie eee iaoa?eineeie i?aaiecaoeeyie ia iniiaaiee
ia?ae/iuo io/?oia (io/?oiinoue no?oeoo?iuo iiae?acaeaeaiee, oeeeaeia
i?aaenoaaeoaeuenoa e o. i.) [3, n. 188].

Ii ?iee a oi?aaeaiee auaeaeytho iauaainoaea?noaaiioth io/?oiinoue e
aioo?enenoaiioth (aioo?eoicyenoaaiioth) io/?oiinoue.
Iauaainoaea?noaaiiay io/?oiinoue ninoaaeyaony i?aaiecaoeeyie anao oi?i
nianoaaiiinoe iacaaeneii io eo aaaeiinoaaiiie iiae/eiaiiinoe ii oi?iai e
iaoiaeeeai onoaiiaeaiiui Ieienoa?noaii oeiainia ?anioaeeee Aaea?onue.
Aioo?enenoaiiay (aioo?eoicyenoaaiiay) io/?oiinoue i?aaeoniao?eaaao
caiieiaiea niaoeeaeece?iaaiiuo oi?i io/?oia aeey aioo?aiiaai
eniieueciaaiey a i?aaeaeao ieienoa?noaa (aaaeiinoaa).

Aiaeiaay aooaaeoa?neay io/aoiinoue aeeth/aao a naay oanoue oeiiauo
io/aoiuo oi?i, iiynieoaeueioth caieneo, aoaeeoi?neia caeeth/aiea,
iiaeoaa?aeaeathuaa aeinoiaa?iinoue aooaaeoa?neie io/aoiinoe, anee
i?aaiecaoeey iiaeeaaeeo iaycaoaeueiiio aoaeeoo a niioaaonoaee n
caeiiiaeaoaeuenoaii ?anioaeeee Aaea?onue.

Eiie?aoiua oi?iu i?aaenoaaeaiey eioi?iaoeee a aooaaeoa?neii io/aoa
ooaa?aeaeaiu I?eeacii Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue io 17
oaa?aey 2004 aiaea ? 16 “I?aaeea ninoaaeaiey e i?aaenoaaeaiey
aooaaeoa?neie io/aoiinoe” [2, n. 341].

E?aoeay oa?aeoa?enoeea io/aoia i?aaenoaaeaia a oaaeeoea 1.2

Oaaeeoea 1.2

Aeaeu aooaaeoa?neie io/aoiinoe, i?eiaiyaiua a ?anioaeeea Aaea?onue e eo
e?aoeay oa?aeoa?enoeea

Iaeiaiiaaiea io/aoaEiiiaioa?eeIniiaiua oi?iu io/aoiinoeAooaaeoa?neee
aaeain

(oi?ia ?1) Aeieoiaio, oa?aeoa?ecothuee ninoiyiea n?aaenoa i?aaiecaoeee e
aa enoi/ieeia ia ii?aaeaeaiioth aeaooIo/ao i i?eaueyo e oauoeao (oi?ia
?2) Aeieoiaio, io?aaeathuee ninoaaeythuea e aeeiaieeo i?eauee —
eiia/iiai iieacaoaey aeayoaeueiinoe i?aaiecaoeeeIiyniaiey e
aooaaeoa?neiio aaeaino e io/aoo i i?eaueyo e oauoeaoIo/ao i aeaeaeaiee
enoi/ieeia nianoaaiiuo n?aaenoa (oi?ia ?3) Niaea?aeeo naaaeaiey i
aeaeaeaiee n?aaenoa oiiaeia e oeaeaauo iinooieaieeIo/ao i aeaeaeaiee
aeaiaaeiuo n?aaenoa (oi?ia ?4)Io?aaeaao aeaeaeaiea aeaiaaeiuo n?aaenoa
i?aaiecaoeee a ?ac?aca oaeouae, eiaanoeoeeiiiie e oeiainiaie
aeayoaeueiinoeI?eeiaeaiey e aooaaeoa?neiio aaeaino (oi?ia ?5)Niaea?aeeo
?anoeo?iaee e ioaeaeueiui noaoueyi aaeaina (oa?aeoa?ecoao aeaeaeaiea
caaiiuo n?aaenoa, aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe, iniiaiuo
n?aaenoa, iaiaoa?eaeueiuo aeoeaia e o.i.)Io/ao i oeaeaaii eniieueciaaiee
iieo/aiiuo n?aaenoa (oi?ia ? 6)Io?aaeaao aeaiiua ii iniiaiie (onoaaiie)
aeayoaeueiinoe ia inoaoeao n?aaenoa, iinooieaiee e eo ?anoiaeiaaiee a
ea/anoaa anooieoaeueiuo, /eaineeo, aeia?iaieueiuo aciiniaIiynieoaeueiay
caieneaOa?aeoa?ecoao aeayoaeueiinoue i?aaiecaoeee a io/aoiii aiaeo e
niaea?aeeo eioi?iaoeeth i oaeoao, nouanoaaiii iiaeeyaoeo ia eoiae
aaeaina e io/aoa i i?eaueyo e oauoeao. E nouanoaaiiui ioiinyony noiiu,
ioiioaiea eioi?uo e iauaio eoiao ninoaaeyao ia iaiaa iyoe i?ioeaioia

I?iiaaeooi/iay eaa?oaeueiay aooaaeoa?neay io/aoiinoue ninoieo ec
aooaaeoa?neiai aaeaina e io/aoa i i?eaueyo e oauoeao. Iia iiaeao ii
oniio?aieth o/?aaeeoaeae eee auoanoiyuae i?aaiecaoeee aeeth/aoue io/ao i
aeaeaeaiee enoi/ieeia nianoaaiiuo n?aaenoa e i?eeiaeaiea e
aooaaeoa?neiio aaeaino.

Aeey i?aaiecaoeee iio?aaeoaeueneie eiiia?aoeee I?aaeaieai Aaeeiiinithca
ooaa?aeaeaiu niaoeeaeece?iaaiiua oi?iu aioo?enenoaiiie (aaaeiinoaaiiie)
aooaaeoa?neie io/aoiinoe: io/ao i ?anoiaeao ia ?aaeecaoeeth oiaa?ia
(oi?ia ? 3); io/ao i naaanoieiinoe i?iecaaaeaiiie i?iaeoeoeee (?aaio,
oneoa) e oeiainiauo ?acoeueoaoao (oi?ia ? 7); io/ao i ninoiyiee
nio?aiiinoe eiiia?aoeaiie nianoaaiiinoe (oi?ia ? 11).
Niaoeeaeece?iaaiiua oi?iu aioo?enenoaiiie aooaaeoa?neie io/aoiinoe
aoiaeyo a ninoaa aiaeiaie e i?iiaaeooi/iie eaa?oaeueiie aooaaeoa?neie
io/aoiinoe eiiia?aoeaiuo i?aaiecaoeee, eo oeeeaeia e no?oeoo?iuo
iiae?acaeaeaiee. E?iia oiai, aooaaeoa?u aaeaiany/ii ninoaaeytho
noaoenoe/aneee io/ao i caaeieaeaiiinoe i?aaiecaoeee (oi?ia ? 6-o) [2,
n.341].

Oaeei ia?acii, aiaeiaay aooaaeoa?neay io/aoiinoue yaeyaony caaa?oathuei
yoaiii o/aoiiai i?ioeanna e aianoa n caienyie ioaeaeueiuo oicyenoaaiiuo
iai?ioia ?anniao?eaaaony eae ia?aiiniiaa aeaeueiaeoeo yeiiiie/aneeo e
oeiainiauo au/eneaiee aeey ?aoaiey caaea/ oi?aaeaiey oeiainiauie
?ano?naie i?aaiecaoeee.

1.2 Aooaaeoa?neay (oeiainiaay) io/aoiinoue a ca?oaaaeiuo no?aiao

Oeiainiaui iieiaeaieai i?aaiecaoeee /aua anaai eioa?anothony aeoeeiia?u
e e?aaeeoi?u. Ii aeaiiui io/aoiinoe iie i?eieiatho ?aoaiea, noieo ee ei
aeeaaeuaaoue aeaiueae a caeioa?aniaaaoaa eo i?aaei?eyoea. Aooaaeoa?neea
io/aoiua aeaiiua ioaeiu e ?oeiaiaeeoaeyi aeey i?eiyoey oi?aaeai/aneeo
?aoaiee e inouanoaeaiey eiio?iey ca oicyenoaaiiie e oeiainiaie
aeayoaeueiinoueth i?aaei?eyoey.

Oeiainiaay io/aoiinoue i?ecaaia ?aoaoue o?e iniiaiua caaea/e:

i?aaeinoaaeyoue eioi?iaoeeth, iiiyoioth nouanoaothuei e iioaioeeaeueiui
eiaanoi?ai e e?aaeeoi?ai;

i?aaeinoaaeyoue eioi?iaoeeth, iiiiaathuoth nouanoaothuei e
iioaioeeaeueiui eiaanoi?ai e e?aaeeoi?ai noaeeoue i noiiao, a?aiaie e
?eneao, naycaiiuo n iaeeaeaaiuie aeioiaeaie;

i?aaeinoaaeyoue eioi?iaoeeth i oicyenoaaiiuo ?ano?nao oe?iu» aa
iaycaoaeuenoaai, ninoaaa n?aaenoa e enoi/ieeia, a oaeaea eo eciaiaieyo.

Oeiainiaay io/aoiinoue ca?oaaaeiuo no?ai aeeth/aao: aaeain, io/ao i
i?eaueyo e oauoeao; io/ao i aeaeaeaiee nianoaaiiiai eaieoaea; io/ao i
aeaeaeaiee aeaiaaeiuo n?aaenoa. Aianoa n yoeie oi?iaie io/aoiinoe
i?aaei?eyoey i?aaenoaaeytho iiynieoaeueioth caieneo.

Aooaaeoa?neee aaeain oa?aeoa?ecoao oeiainiaia iieiaeaiea oe?iu ia
ii?aaeaeaiiue iiiaio, ii aeeth/aao naeueaei n/aoia, eioi?ua aoiaeyo a
aeoeau e ianneau i?aaei?eyoey [4, n. ].

Ei??aeoiia ninoaaeaiea aooaaeoa?neiai aaeaina ca?oaaaeiiai i?aaei?eyoey
i?aaeiieaaaao no?iaia neaaeiaaiea iauai?eiyoui eiioeaiooaeueiui
i?eioeeiai o/aoa.

I?eioeei nouanoaothuaai i?aaei?eyoey. Iiae nouanoaothuei i?aaei?eyoeai
iiieiaaony ethaay i?aaei?eieiaoaeueneay no?oeoo?a, eioi?ay iiaeao auoue
eaeaioeoeoee?iaaia ia iniiaa i?enouaai ae iniaiai niaoeeoe/aneiai ?iaea
oicyenoaaiiie aeayoaeueiinoe. Niaeanii yoiio o/aoiiio i?eioeeio,
oicyenoaaiiay aeayoaeueiinoue nouanoaothuaai i?aaei?eyoey
?anniao?eaaaony iainiaeaiii io ia?niiaeueiie /anoiie aeayoaeueiinoe aai
aeaaeaeueoeaa.

Io/aoiinoue oi?aiaie eiiiaiee aeieaeia niaea?aeaoue oieueei oa aeaiiua,
eioi?ua eiatho iaiin?aaenoaaiiia ioiioaiea e. iia?aoeeyie e
oicyenoaaiiie aeayoaeueiinoe naiie eiiiaiee, eioi?ay ?anniao?eaaaony a
ea/anoaa «nouanoaothuaai i?aaei?eyoey». Oieueei i?e oaeii iiaeoiaea
iiaeii iieo/eoue /aoeia e iaeiicia/iia i?aaenoaaeaiea i ?acoeueoaoao
oicyenoaaiiie aeayoaeueiinoe aeaiiie eiie?aoiie i?aaei?eieiaoaeueneie
no?oeoo?u, i aa oeiainiaii iieiaeaiee.

Oeaeue ?yae iauai?eiyouo eiioeaiooaeueiuo i?eioeeiia o/aoa eniieuecoaony
aeey io?aaeaiey a aooaaeoa?neii aaeaina aeoeaia (eiouanoaa)
i?aaei?eyoey. Aeoeau i?aaei?eyoey — yoi iaoa?eaeueiua e yeiiiie/aneea
?ano?nu, eioi?uie aeaaeaao i?aaei?eyoea. Aeoeau (eiouanoai)
iaania/eaatho i?aaei?eyoeth aiciiaeiinoue ii?iaeueiie yooaeoeaiie
aeeciaaeayoaeueiinoe, iicaieytho inouanoaeyoue iaiaoiaeeiue
oaoiieiae/aneee i?ioeann e ecaeaeaoue aeioiaeu. Aeoeau iiaoo eiaoue
naiua ?aciiia?aciua oece/aneea oi?iu (caiey, caeaiee, iai?oaeiaaiea,
i?iecaiaenoaaiiua e oiaa?iua caianu, aeaiueae e o.i.). E?iia oiai, iie
iiaoo nouanoaiaaoue oaeaea e a iaiaoa?eaeueiie oi?ia, iai?eia? i?aai ia
eniieueciaaiea caiaeueiuo o/anoeia, i?aai ia eioaeeaeooaeueioth
nianoaaiiinoue (iaoaiou, eeoeaicee, iio-oao), eiaanoeoeee a oeaiiua
aoiaae, ?acee/iua aeaeu no?aoiauo iieenia, aeieaiaua iaycaoaeuenoaa
iieoiaoaeae (aeaaeoi?neay caaeieaeaiiinoue ia?aae i?aaei?eyoeai) e o.i.
aeaeu eiouanoaa.

Aaaeiie caaea/ae aooaaeoa?neiai o/aoa yaeyaony i?aaeeueiay noieiinoiay
ioeaiea aeoeaia, eioi?uie ?aniieaaaao i?aaei?eyoea- Iaeaieaa
?ani?ino?aiaiiui i?eioeeiii ioeaiee aeoeaia (eiouanoaa) i?aaei?eyoey e
io?aaeaiey eo a o/aoa yaeyaony oaeoe/aneay noieiinoue ia iiiaio
i?eia?aoaiey

E?iia i?eioeeia «oaeoe/aneie noieiinoe i?eia?aoaiey, oaeie iiaeoiae
io?aaeaao oaeaea e niaethaeaiea o?aaiaaiee i?eioeeia iauaeoeaiinoe.
Niaeanii yoiio i?eioeeio, a o/aoa aeieaeia iaoiaeeoue io?aaeaiea oieueei
aeieoiaioaeueii iiaeoaa?aeaeaiiay eioi?iaoeey ia oaea oaeoe/anee
naa?oeaoeony niauoeyo oicyenoaaiiie aeecie. Oaeouay aea ?uii/iay ioeaiea
aeoeaia ai iiiaeo neo/ayo ia yaeyaony aeinoaoi/ii iauaeoeaiie, oae eae
iia iniiauaaaony ia ee/iuo i?aaeaa?eoaeueiuo iiaieyo i?iaeaaoeia e
iieoiaoaeae nianoaaiiinoe, a oaeaea ?acee/iuo niaoeeaeenoia e yenia?oia.
Iaeiaei, eae i?aaeei, yoe ioeaiee iinyo anaai eeoue i?iaiiciue,
aa?iyoiinoiue, a ia oaeoe/aneee oa?aeoa?. Anee au aeoeau ioeaieaaeenue
ii oaeouae ?uii/iie noieiinoe, neiaeeaoaeny ia iiiaio ninoaaeaiey
aaeaina, a oaeaea ia iniiaa noauaeoeaiuo oi/ae c?aiey, oi a yoii neo/aa
auei au e?aeia cao?oaeieoaeueii i?iaa?eoue aeinoiaa?iinoue,
i?aaeeueiinoue oaeeo ioeaiie. E?iia oiai, ?uii/iay noieiinoue
i?aeoe/anee eaaeaeiai iaoa?eaeueiiai aeaea eiouanoaa eiaao oaiaeaioeeth
e /anoui iai?aaeneacoaiui eieaaaieyi.

Oaeei ia?acii, ianiaethaeaiea i?eioeeia ioeaiee aeoeaia ii eo
oaeoe/aneie noieiinoe i?eia?aoaiey, a oaeaea ia?ooaiea i?eioeeia
iauaeoeaiinoe iiaoo i?eaanoe e nouanoaaiiui eneaaeaieyi o/aoiie
eioi?iaoeee, e oo?aoa eiio?iey ca aa aeinoiaa?iinoueth e a eiia/iii
n/aoa e iaaiciiaeiinoe aa eniieueciaaiey aeey i?eiyoey iainiiaaiiuo
oi?aaeai/aneeo ?aoaiee [5, n. 29-36].

Aeey iaeaa/aiey eniieueciaaiey oeiainiaie eioi?iaoeee n/aoa a?oiie?otho
ii ii?aaeaeaiiui i?eciaeai.

Aeoeau iiae?acaeaeythony ia /aou?a a?oiiu: 1) oaeouea aeoeau; 2)
eiaanoeoeee; 3) iaaeaeaeeiinoue e iai?oaeiaaiea; 4) iaiaoa?eaeueiua
aeoeau. Anee eiathony n?aaenoaa, eioi?ua ia iiaoo auoue aeeth/aii ie a
iaeio ec yoeo a?oii, oi eo auaeaeytho a ioaeaeueiue ?acaeae “I?i/ea
aeoeau”, N?aaenoaa ?aniieaaathony a aaeaina a ?acee/iie
iineaaeiaaoaeueiinoe, A aaeaina i?aaei?eyoee Aiaeee aeoeau ?aciauaiu a
ii?yaeea eo i?aaeiieaaaaiie eeeaeaeiinoe. Aeoeau n/eoathony aieaa
eeeaeaeiuie, anee iie auno?aa iiaoo auoue ia?auaiu a iaee/iua aeaiueae.
Oae, oaeouea aeoeau n/eoathony aieaa eeeaeaeiuie, /ai iaaeaeaeeiinoue e
iai?oaeiaaiea.

Oaeouea aeoeau — yoi iaee/iua aeaiueaa a eanna, e?aoein?i/iua
eiaanoeoeee, n/aoa e aaenaey e ieaoaaeai ca oiaa?ii-iaoa?eaeueiiua
oeaiiinoe. E oaeouei aeoeaai ioiinyo e ?anoiaeu aoaeoueo ia?eiaeia,
oaeea eae: aaainii iiea/aiiay a?aiaea, no?aoiaaiea, oiaa?ia
i?eia?aoaiiuo aeey i?iecaiaenoaaiiiai eniieueciaaiey e ae?.

Eiaanoeoeee – oeaiiua aoiaae, eioi?ua ia i?aaeoniao?eaaaony i?iaeaaaoue
a oa/aiea aeeaeaeoaai aiaea, aaenaey, auaeaiiua ia n?ie aieueoa aiaea,
iaeniieueciaaiiia iai?oaeiaaiea e n?aaenoaa, iaeiieaiiua aeey iiaaoaiey
aeieaia. Nthaea aea ioiinyo e aeiaeaiey aeaiaaeiuo n?aaenoa a ae?oaea
eiiiaiee a oeaeyo eiio?iey ca eo aeayoaeueiinoueth.

Iaaeaeaeeiinoue e iai?oaeiaaiea – yoi aeieain?i/iua aeoeau, oaeea eae
caiey, caeaiey, iaoeiu, iai?oaeiaaiea eniieuecoaiia a i?ioeanna
oicyenoaaiiie aeayoaeueiinoe. Noieiinoue yoeo aeoeaia aii?oece?oaony o.
a, iia iinoaiaiii nienuaaaony ia oeiainiaua ?acoeueoaou oe?iu.

Iaiaoa?eaeueiua aeoeau – aeieain?i/iua aeoeau, ia eiathuea
iaoa?eaeueii-aauanoaaiiie noanoaioeee, ii eiathuea noieiinoue. E iei
ioiinyo: iaoaiou, aaoi?neea i?aaa, oi?aiaua ia?ee, “aoaeaee” oe?iu e o.
ae. Noieiinoue eo oaeaea aii?oece?oaony ia i?ioyaeaiee ia?eiaea
eniieueciaaiey.

Ianneau aeeth/atho e?aoein?i/ioth e?aaeeoi?neoth caaeieaeaiiinoue,
aeieain?i/ioth e?aaeeoi?neoth caaeieaeaiiinoue e eaieoae i?aaei?eyoey.

E?aoein?i/iay e?aaeeoi?neay caaeieaeaiiinoue ninoieo ec iiaeeaaeaueo
iieaoa iaycaoaeuenoa a oa/aiea i?iecaiaenoaaiiiai oeeeea eee
i?aaenoiyuaai aiaea. Iia aeeth/aao aaenaey auaeaiiua, n/aoa e iieaoa,
ca?ieaoo ?aaioieeai, iaeiae, aaainu iieoiaoaeae e caeac/eeia.
E?aoein?i/iay e?aaeeoi?neay caaeieaeaiiinoue Iiaaoaaony iau/ii ca n/ao
n?aaenoa oaeoueo aeoeaia eee iooai aic?anoaiey iiauo e?aoein?i/iuo
iaycaoaeuenoa.

Aeieain?i/iay e?aaeeoi?neay caaeieaeaiiinoue aeeth/aao aeieae oe?iu,
eioi?ua iiaeeaaeao auieaoa /a?ac aiae eee aieaa, /ai i?iecaiaenoaaiiue
oeeee. E oaeie caaeieaeaiiinoe ioiinyo aeieain?i/iua aaenaey auaeaiiua,
ii iaiiea/aiiui iaeeaaoeeyi; aeieain?i/iua a?aiaeiua iaycaoaeuenoaa e
ae?.

Eaieoae io?aaeaao a aeaiaaeiuo aaeeieoeao iauai i?aa e eioa?ania
nianoaaiieea oe?iu. Ii?yaeie aai ii?aaeaeaiey e iiaen/aoa caaeneo io
niaoeeoeee i?aaei?eieiaoaeueneie aeayoaeueiinoe, oi?i nianoaaiiinoe,
oneiaee iaeiaiiaeiaeaiey e ae?oaeo oaeoi?ia iiiaea ca?oaaaeiua
i?aaei?eyoey ninoaaeytho aaeain aaeaiany/ii eee aaeaeaa?oaeueii.
Iineieueeo i?inoia ia?a/eneaiea aieueoiai eiee/anoaa ia iiaeao auoue
eaaei aini?eiyoi iio?aaeoaeyie eioi?iaoeey, oi aeey iaeaa/aiey aai ana
n/aoa a aaeaina iauaaeeiaiu a a?oiiu. Oaeoth io/aoiinoue iacuaatho
nenoaiaoece?iaaiiie oeiainiaie io/aoiinoueth (i?eeiaeaiea A).

Iaeiaei aooaaeoa?neee aaeain ia iiaeao aeaoue ioaao, eaeei ia?acii e ca
n/ao eaeeo oaeoi?ia i?iecioei oaaee/aiea eaieoaea nianoaaiieea. N yoie
oeaeueth ninoaaeyaony io/ao i i?eaueyo e oauoeao.

Io/ao i i?eaueyo e oauoeao iieacuaaao, eae oi?ie?oaony i?eaueue oe?iu.
I?eaueue i?aaenoaaeyao niaie au?o/eo io ?aaeecaoeee oiaa?ia e oneoa,
ieion eo naaanoieiinoue, ieion iia?aoeeiiiua ?anoiaeu, a oaeaea ieion
i?aauoaiea i?i/eo ?anoiaeia iaae i?i/eie aeioiaeaie. ?acieoea iaaeaeo
aaeiaie i?eaueueth io ?aaeecaoeee e iia?aoeeiiiuie ?anoiaeaie ninoaaeyao
i?eaueue io iniiaiie aeayoaeueiinoe.

Io/ao i i?eaueyo e oauoeao i?aaenoaaeyaony eae ii iiiainooiai/aoie, oae
e ii iaeiinooiai/aoie oi?ia. Aiciiaeiue io/ao i i?eaueyo e oauoeao ia
i?aaei?eyoeyo NOA iiaeao auoue i?aaenoaaeai a aeaea neaaeothuae oi?iu
(i?eeiaeaiea A).

Io/ao i i?eaueyo e oauoeao a e?aoeie oi?ia i?aaenoaaeyaony iau/ii
aiaoiei iieueciaaoaeyi. Aeey aioo?aiieo iieueciaaoaeae io/ao
ninoaaeyaony ii iieiie oi?ia, a eioi?ii ?anoeo?iauaathony ana aeioiaeu e
?anoiaeu ii anai iai?aaeaieyi. I?aaei?eyoeyie O?aioeee io/ao i i?eaueyo
e oauoeao ninoaaeyaony ii neaaeothuae oi?ia (i?eeiaeaiea A).

Io/ao i aeaeaeaiee nianoaaiiiai eaieoaea aeeth/aao eioi?iaoeeth ia
eciaiaieyo a ninoaaa eaieoaea ca io/aoiue ia?eiae. Ii io?aaeaao
iia?aoeee, aicaeaenoaiaaaoea ia aeoeeiia?iue eaieoae a oa/aiea aiaea.
Ia?aay no?iea io/aoa i aeaeaeaiee aeoeeiia?iiai eaieoaea io?aaeaao
ia/aeueiia naeueaei eaaeaeiai aiaeeoe/aneiai n/aoa “Aeoeeiia?iue
eaieoae”. Eaaeaeay neaaeothuay no?iea oeacuaaao ia ?acia? eciaiaiee a
aeoeeiia?iii eaieoaea a ?acoeueoaoa i?iecioaaeoeo oicyenoaaiiuo
iia?aoeee ca io/aoiue ia?eiae. Iineaaeiyy no?iea io/aoa oeacuaaao ia
eiia/iia naeueaei ii n/aoo “Aeoeeiia?iue eaieoae” e aai aiaeeoe/aneei
n/aoai. Io/ao i aeaeaeaiee aeoeeiia?iiai eaieoaea ia i?aaei?eyoeyo NOA
iiaeao auoue i?aaenoaaeai neaaeothuei ia?acii (i?eeiaeaiea A).

A io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa io?aaeathony aiciiaeiinoe
oe?iu iiaaneoue aeieae eiaanoi?ai e e?aaeeoi?ai, aeaaony eioi?iaoeey i
aeaeaeaiee aeaiaaeiuo n?aaenoa ca io/aoiue ia?eiae. Iiae oa?ieiii
“aeaiaaeiua n?aaenoaa” iiieiathony eae iaiin?aaenoaaiii aeaiueae a eanna
eiiiaiee e ia aa n/aoao a aaieao, oae e aeaiaaeiua yeaeaaeaiou – yoi
e?aoein?i/iua aunieieeeaeaeiua eiaanoeoeee, I?aaenoaaeaiiua oeaiiuie
aoiaaaie (aeoeee, iaeeaaoeee e o.i.),

Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa ninoieo ec o?ao ?acaeaeia:

Aeaeaeaiea aeaiaaeiuo n?aaenoa io oaeouae aeayoaeueiinoe;

Aeaeaeaiea aeaiaaeiuo n?aaenoa io eiaanoeoeeiiiie aeayoaeueiinoe;

3. Aeaeaeaiea aeaiaaeiuo n?aaenoa io oeiainiaie aeayoaeueiinoe Aeaiiua
yoiai io/aoa iaiaoiaeeiu eae aeey aaeieieno?aoeee eiiiaiee, oae e aeey
aiaoieo iieueciaaoaeae – eiaanoi?ia, e?aaeeoi?ia [4, c.].

Eioi?iaoeey, i?aaeinoaaeaiiay a io/aoa, iaiaoiaeeia aaeieieno?aoeee
oe?iu aeey ii?aaeaeaiey aeinoaoi/iinoe iaee/iuo n?aaenoa aeey iiaaoaiey
e?aoein?i/iie e?aaeeoi?neie caaeieaeaiiinoe» ?aoaiey aii?ina ia
oaaee/aiee eee oiaiueoaiee ?acia?a auiea/eaaaiuo aeeaeaeaiaeia,
ieaie?iaaiee eiaanoeoeeiiiie e oeiainiaie aeayoaeueiinoe oe?iu.

Eiaanoi?ai e e?aaeeoi?ai eioi?iaoeey iieacia i?e eco/aiee aiciiaeiinoae
oe?iu a aii?inao iiaaoaiey e?aaeeoi?neie caaeieaeaiiinoe» auieaoa
aeeaeaeaiaeia, aeiiieieoaeueiii oeiaine?iaaiee a inouanoaeaiee ?acee/iuo
i?ia?aii.

Iniiaiie oeaeueth io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa yaeyaony
i?aaeinoaaeaiea eioi?iaoeee i iinooieaiee e auauoee aeaiaaeiuo n?aaenoa
a oa/aiea io/aoiiai ia?eiaea, a oaeaea i?aaeinoaaeaiea ei oi?iaoeee i
oaeouae eiaanoeoeeiiiie e oeiainiaie aeayoaeueiinoe i?aaei?eyoey.

Ioaeeeoaiua ecaeaiey oeiainiaie io/aoiinoe iinyo /enoi ?aeeaiiue
oa?aeoa?. Ia ia?aia ianoi a aiaeiauo aooaaeoa?neeo io/aoao iiiauathony
naaaeaiey, iiae/a?eeaathuea oeiainiaoth iiuue i?aaei?eyoey. Oae, e?oiiua
iiiiiieee NOA a ia/aea aiaeiauo io/aoia iiiauatho e?aoeee iaci? iniiaiuo
iieacaoaeae ?aaiou eiiiaiee ca io/aoiue ia?eiae, n?aaee eioi?uo aeaaiia
ianoi caieiatho oaeea iieacaoaee, eae /enoay i?eaueue, iauyaeaiiue
aeeaeaeaiae, eiee/anoai auioneaaiie i?iaeoeoeee e i?ioeaio
eniieueciaaiey i?iecaiaenoaaiiuo iiuiinoae, nianoaaiiue eaieoae a
iai?ioa, /enei aeoeeiia?ia e ae?.

Noaiaiue aeinoiaa?iinoe aiaeiaie oeiainiaie io/aoiinoe ii?aaeaeyaony
aeaenoaothueie i?aaeeaie aa ninoaaeaiey e caeiiiaeaoaeueiuie aeoaie.
E?iia oiai, iaeiia?aiaiii n ioaeeeaoeeae aiaeiaie io/aoiinoe ioaeeeoaony
e caeeth/aiea aoaeeoi?a i i?iaa?ea io/aoiuo aeaiiuo, /oi oaeaea
aa?aioe?oao aa aeinoiaa?iinoue.

Aianoa n oi?iaie oeiainiaie io/aoiinoe ioaeeeoaony e iiynieoaeueiay
caienea, a eioi?ie aeaeaaony iiae?iaiue iaci? oeiainiaiai ninoiyiey
i?aaei?eyoey, aai oeiainiaie, i?iecaiaenoaaiiie e eiiia?/aneie
aeayoaeueiinoe ca io/aoiue ia?eiae.

1.3 I?eioeeiu, niaea?aeaiea, n?iee ninoaaeaiey e niaa?oainoaiaaiea
aooaaeoa?neie io/aoiinoe i?aaiecaoeee a ?anioaeeea Aaea?onue i?e
ia?aoiaea ia iaaeaeoia?iaeiua noaiaea?ou oeiainiaie io/aoiinoe

?aoi?ie?iaaiea ioiioaiee nianoaaiiinoe iiaeaeei ?anoe?aiea ninoaaa
nianoaaiieeia (o/anoieeia, o/?aaeeoaeae) e oaaee/aiea /enea
iieueciaaoaeae oeiainiaie io/aoiinoueth. Aeaiiua oaeoi?u iaoneaaeeaatho
cia/eiinoue aooaaeoa?neie io/aoiinoe a nenoaia yeiiiie/aneie eioi?iaoeee
e iaiaoiaeeiinoe niaethaeaiey i?eioeeiia aa ninoaaeaiey (?en. 1.2).

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?en. 1.2. I?eioeeiu ninoaaeaiey aooaaeoa?neie io/aoiinoe

iainiaeaiiinoe o/aoa eiouanoaa e iaycaoaeuenoa i?aaiecaoeee io eiouanoaa
e iaycaoaeuenoa ae?oaeo th?eaee/aneeo e oece/aneeo eeoe;

iaeo?aeueiinoe — aooaaeoa?neay io/aoiinoue aeieaeia iaania/eoue
oaeiaeaoai?aiea eioa?ania anao a?oii iieueciaaoaeae;

iai?a?uaiinoe — anee i?aaiecaoeey aoaeao i?iaeieaeaoue naith
aeayoaeueiinoue a iaic?eiii aoaeouai e o iaa ionoonoaotho iniiaaiey
i?ae?auaiey eee nouanoaaiiiai nie?auaiey aeayoaeueiinoe;

iieiiou io?aaeaiey ca io/aoiue ia?eiae anao oicyenoaaiiuo iia?aoeee e
?acoeueoaoia eiaaioa?ecaoeee eiouanoaa e iaycaoaeuenoa;

iniio?eoaeueiinoe — iaania/aiea aieueoae aioiaiinoe e aooaaeoa?neiio
o/aoo iioa?ue (?anoiaeia) e iaycaoaeuenoa, /ai aeioiaeia e aeoeaia, ia
aeiioneay ne?uouo ?aca?aia;

niiinoaaeiinoe (oiaeaeanoai) aeaiiuo aiaeeoe/aneiai o/aoa aeaiiui
neioaoe/aneiai o/aoa ca io/aoiue ia?eiae, a oaeaea iieacaoaeae
aooaaeoa?neie io/aoiinoe aeaiiui neioaoe/aneiai e aiaeeoe/aneiai o/aoa;

ia/eneaiey — oaeou oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee (aeoeau,
enoi/ieee nianoaaiiuo n?aaenoa, iaycaoaeuenoaa, aeioiaeu, ?anoiaeu)
ioiinyony e oiio io/aoiiio ia?eiaeo, a eioi?ii iie eiaee ianoi,
iacaaeneii io a?aiaie oaeoe/aneiai iinooieaiey eee auieaou aeaiaaeiuo
n?aaenoa, naycaiiuo n yoeie oaeoaie;

i?ei?eoaoa niaea?aeaiey ia?aae oi?iie — io?aaeaiea a aooaaeoa?neii o/aoa
oaeoia oicyenoaaiiie aeayoaeueiinoe enoiaey ia noieueei ec eo oi?iu,
neieueei ec yeiiiie/aneiai niaea?aeaiey e oneiaee oicyenoaiaaiey.

Ianiaethaeaiea oeacaiiuo i?eioeeiia ?anniao?eaaaony eae iai?aaeeueiia
ninoaaeaiea io/aoiinoe.

Ionthaea iniiaiuie caaea/aie aooaaeoa?neiai o/aoa e io/aoiinoe
yaeythony:

oi?ie?iaaiea iieiie e aeinoiaa?iie eioi?iaoeee i aeayoaeueiinoe
i?aaiecaoeee e aa eiouanoaaiiii iieiaeaiee, iieo/aiiuo aeioiaeao e
iiianaiiuo ?anoiaeao;

iaania/aiea i?e niaa?oaiee i?aaiecaoeeae iia?aoeee aioo?aiieo e aiaoieo
iieueciaaoaeae naiaa?aiaiiie eioi?iaoeeae i iaee/ee e aeaeaeaiee
eiouanoaa e iaycaoaeuenoa, a oaeaea ia eniieueciaaiee iaoa?eaeueiuo,
o?oaeiauo e oeiainiauo ?ano?nia a niioaaonoaee n ooaa?aeaeaiiuie
ii?iaie, ii?iaoeaaie e niaoaie;

i?aaeioa?auaiea io?eoeaoaeueiuo ?acoeueoaoia oicyenoaaiiie
aeayoaeueiinoe i?aaiecaoeee e auyaeaiea ?aca?aia aa oeiainiaie
onoie/eainoe [7, n. 361].

Ninoaaeaiea aooaaeoa?neie io/aoiinoe yaeyaony eiae/aneei caaa?oaiea
o/aoiiai i?ioeanna. Ninoaaeaiea aooaaeoa?neie io/aoiinoe inouanoaeyaony
ii ca?aiaa ninoaaeaiiiio a?aoeeo. I?e ninoaaeaiee aiaeiaiai
aooaaeoa?neiai io/aoa aeieaeai auoue iaania/ai iieiue ioaao anao o/aoiuo
caienae ca io/aoiue aiae, iiyoiio aei ninoaaeaiey aaeaina e ae?oaeo oi?i
aooaaeoa?neie io/aoiinoe i?iaa?yaony iieiioa io?aaeaiey a o/aoiuo
caienyo anao aeieoiaioia, ioiinyueony e io/aoiiio ia?eiaeo. Ia
i?aaei?eyoeyo oi?aiaee iniaia aieiaiea ia?auatho ia i?aaeeueiia
?ani?aaeaeaiea oi?aiauo, iioiauo iaaeaaaie e ecaea?aeae ia?auaiey
iaaeaeo ?aaeeciaaiiuie e ia?aaeeciaaiiuie oiaa?aie, naiaa?aiaiiinoue e
iieiioo io?aaeaiey anao aeioiaeia, ?anoiaeia, iioa?ue e oauoeia.

A aooaaeoa?neie io/?oiinoe i?eaiaeyony ana i?aaeoniio?aiiua a iae
iieacaoaee. A neo/aa ionoonoaey cia/aiey oie eee eiie noaouee
aooaaeoa?neie io/?oiinoe aaeaeo ionoonoaey o i?aaei?eyoey
niioaaonoaothueo aeoeaia, ianneaia, iia?aoeee yoa noaouey (no?iea,
a?aoa) i?i/??eeaaaony. Anee i?e ninoaaeaiee oeiiauo oi?i aooaaeoa?neie
io/?oiinoe i?aaei?eyoeai auyaeaia iaaeinoaoi/iinoue aeaiiuo aeey
oi?ie?iaaiee iieiiai i?aaenoaaeaiey ia eiouanoaaiiii, oeiainiaii
iieiaeaiee, oeiainiauo ?acoeueoaoao aai aeayoaeueiinoe, oi a
aooaaeoa?neoth io/?oiinoue i?aaei?eyoea aeeth/aao niioaaonoaothuea
aeiiieieoaeueiua iieacaoaee. I?e yoii aeieaeiu auoue nio?aiaiu eiaeu
no?ie ii iieacaoaeyi, i?aaeoniio?aiiui a oeiiauo oi?iao io/?oa, a oaeaea
eoiaiaua iieacaoaee.

Ninoaaeaiea e i?aaenoaaeaiea aooaaeoa?neie io/?oiinoe noauaeoaie
oicyenoaiaaiey i?iecaiaeeony a ieeeeiiao aaei?onneeo ?oaeae aac
aeanyoe/iuo ciaeia. I?aaei?eyoey, iiaeeaaeauea eeeaeaeaoeee eee
?ai?aaiecaoeee, eciaieaoea ainoaea?noaaiioth oi?io nianoaaiiinoe ia
ae?oaoth a io/?oiii aiaeo, i?aaenoaaeytho io/?o ii oeiiaui oi?iai
aiaeiaie aooaaeoa?neie io/?oiinoe ca ia?eiae n ia/aea aiaea aei iiiaioa
eeeaeaeaoeee (?ai?aaiecaoeee). Aiiaue nicaeaiiua i?aaei?eyoey
iieacuaatho a io/?oiinoe n?aaenoaa e eo enoi/ieee ni aeiy aai
ainoaea?noaaiiie ?aaeno?aoeee ii 31 aeaeaa?y io/?oiiai aiaea
aeeth/eoaeueii. I?aaei?eyoey (oicyenoaaiiay i?aaiecaoeey), ia?aaeathuea
e i?eia?aoathuea (iieo/athuea) iiaua iiae?acaeaeaiey ia ii ninoiyieth ia
1 yiaa?y, a iiynieoaeueiie caienea i?eaiaeeo iauyniaiey ianiioaaonoaey
aeaiiuo ia ia/aei e eiiaoe io/aoiiai aiaea.

A aooaaeoa?neie io/?oiinoe i?aaei?eyoey aeieaeia auoue iaania/aia
niiinoaaeiinoue io/?oiuo aeaiiuo n iieacaoaeyie ca niioaaonoaothuee
ia?eiae i?ioeiai aiaea enoiaey ec eciaiaiee o/?oiie iieeoeee,
caeiiiaeaoaeueiuo e ae?oaeo aeoia. Anee aeaiiua ca ia?eiae
i?aaeoanoaothuea io/?oiiio, ianiiinoaaeiu n aeaiiuie ca io/?oiue
ia?eiae, oi aeaiiua i?ioeiai aiaea iiaeeaaeao ei??aeoe?iaee enoiaey ec
i?aaee, onoaiiaeaiiuo ii?iaoeaiuie aeieoiaioaie ii aooaaeoa?neiio o/?oo
a ?anioaeeee Aaea?onue. Eaaeaeay ei??aeoe?iaea aeieaeia auoue ?ane?uoa a
iiyniaieyo e aooaaeoa?neiio aaeaino, io/?oo i i?eaueyo e oauoeao e
ae?oaei oi?iai io/?oiinoe.

I?e ninoaaeaiee aooaaeoa?neie io/?oiinoe auiieiytho neaaeothuea
iaycaoaeueiua i?ioeaaeo?u:

i?iaaaeaiea eiaaioa?ecaoeee n?aaenoa (aeoeaia) e enoi/ieeia (ianneaia)
aaeaina a niioaaonoaee ni noaoue?e 12 Caeiia ?anioaeeee Aaea?onue “I
aooaaeoa?neii o/?oa e io/?oiinoe”;

?ac?aaioea o/?oiie iieeoeee i?aaei?eyoey [8, n. 487].

Iaiaeiaaaeiui iiiaioii ninoaaeaiey aiaeiaie aooaaeoa?neie io/?oiinoe oi,
/oi ana noaouee aaeaina e ae?oaeo oi?i io/aoiinoe a iaycaoaeueiii
ii?yaeea iiaeoaa?aeaeathony aeaiiuie i?iaaaeaiiie eiaaioa?ecaoeee.
Eiaaioa?ecaoeey eiouanoaa e oeiainiauo iaycaoaeuenoa – yoi i?iaa?ea e
aeieoiaioaeueiia iiaeoaa?aeaeaiea iaee/ey n?aaenoa (aeoeaia) e eo
enoi/ieeia (ianneaia), auyaeaiea ioeeiiaiee io o/aoiuo aeaiiuo e
i?eiyoea ?aoaiee ii aianaieth eciaiaiee a aeaiiua ii aooaaeoa?neiio
o/aoo. Iauaeou, n?iee e ii?yaeie i?iaaaeaiey eiaaioa?ecaoeee
ii?aaeaeythony ?oeiaiaeeoaeai o/?aaeaeaiey (i?aaiecaoeee) a niioaaonoaee
n Iaoiaee/aneeie oeacaieyie Ieioeia ?anioaeeee Aaea?onue io 5 aeaeaa?y
1995a. ?54. ?acoeueoaou eiaaioa?ecaoeee ioi?ieythony aooaaeoa?neeie
aeieoiaioaie, oaeinoiaa?aiiua iiaeienyie eeoe, i?iaiaeeaoeo
eiaaioa?ecaoeeth, a oaeaea eeoe, i?eiyaoeo oeaiiinoe ia ioaaonoaaiiia
o?aiaiea.

Eceeoee eiouanoaa ia iniiaaiee ?aoaiey ?oeiaiaeeoaey i?eoiaeothony ii
?uii/iie noieiinoe ia aeaoo i?iaaaeaiey eiaaioa?ecaoeee e ioiinyony ia
oaaee/aiea niioaaonoaothueo enoi/ieeia oeiaine?iaaiey [9, n. 4].

N?iee ninoaaeaiey aooaaeoa?neie io/?oiinoe ?aaeaiaioe?iaaiu Caeiia
?anioaeeee Aaea?onue “I aooaaeoa?neii o/aoa e io/aoiinoe”. I?aaiecaoeee
iaycaiu i?aaeinoaaeyoue aooaaeoa?neoth io/aoiinoue:

aiaeiaoth – a oa/aiee 90 aeiae ii ieii/aieth aiaea, anee eiia ia
i?aaeoniio?aii caeiiiaeaoaeuenoaii ?anioaeeee Aaea?onue;

eaa?oaeueioth – a neo/ayo i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii
?anioaeeee Aaea?onue ia ?aiaa 30 aeiae ii ieii/aiee eaa?oaea.

A i?aaeaeao oeacaiiuo n?ieia eiie?aoiay aeaoa i?aaenoaaeaiey
aooaaeoa?neie io/aoiinoe onoaiaaeeaaaony o/?aaeeoaeyie (o/anoieeaie)
i?aaiecaoeee eee iauei nia?aieai. I?e yoii aiaeiaay aooaaeoa?neay
io/aoiinoue aeieaeia i?aaenoaaeyoueny ia ?aiaa 60 aeiae ii ieii/aiee
io/aoiiai aiaea [10, n. 7].

Aeiai i?aaenoaaeaiey i?aaiecaoeeae aooaaeoa?neie io/aoiinoe n/eoaaony
aeaoa aa ii/oiaie ioi?aaee.

A neo/ayo, i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii ?anioaeeee Aaea?onue,
i?aaiecaoeey ioaeeeoao aooaaeoa?neoth io/aoiinoue e eoiaiaoth /anoue
aoaeeoi?neiai caeeth/aiey.

Ioaeeeaoeey aooaaeoa?neie io/aoiinoe i?iecaiaeeony ia iicaeiaa 1 ethiy
aiaea, neaaeothuaai ca io/aoiui, anee eiia ia i?aaeoniio?aii
caeiiiaeaoaeuenoaii ?anioaeeee Aaea?onue.

Ia?aoiae yeiiiieee ia ?uii/iua oneiaey oicyenoaiaaiey iaoneaaeeaaao
iaiaoiaeeiinoue ia?aniio?a iiaeaaeythuaai aieueoeinoaa oi?aaeai/aneeo
ao?eaooia, ii?aaeaeythueo ooieoeeiie?iaaiea i?aaiecaoeee e, a eiia/iii
n/aoa, yooaeoeaiinoue eo aeayoaeueiinoe. Eii?aeeiaoeeth ?aaiou noauaeoia
oicyenoaiaaiey, ?aoeeiiaeueiia eniieueciaaiea o?oaeiauo, iaoa?eaeueiuo e
oeiainiauo ?ano?nia, naaeaine?iaaiiinoe anao noa? ia?iaeiiai
oicyenoaiaaiey iaania/eaaao naiaiaeioth eiieo?aioeeth, a ia aee?aeoeau e
oeacaiey ainoaea?noaaiiuo oi?aaeai/aneeo i?aaiia.

?aaioay a iiauo oneiaeyo, i?aaiecaoeee, /oiau ecaaaeaoue ii?aaeaiee a
eiieo?aioiie ai?ueaa, aaie?ionoaa, a caoai e eeeaeaeaoeee, auioaeaeaiu
?aoeeiiaeueii eniieueciaaoue ana naie yeiiiie/aneea ?ano?nu. I?eieiay
oi?aaeai/aneia ?aoaiea, ?oeiaiaenoai auioaeaeaii iinoiyiii
aiaeece?iaaoue oeaeaniia?aciinoue iieoiee n?aaenoa i?iecaiaenoaa,
auionea i?iaeoeoeee, auiieiaiey ?aaio e ieacaiey oneoa, niecia?youe
cao?aou n iieo/aiiuie aeioiaeaie, ciaoue oiouaiiua aiciiaeiinoe aeey
iieo/aiey i?eauee.

Iineieueeo iniiaiui enoi/ieeii eioi?iaoeee aeey yoeo oeaeae yaeyaony
aooaaeoa?neee o/ao, oi a ?uii/iuo oneiaeyo oicyenoaiaaiey aai aeaiiua
eniieuecothony aieaa aeoeaii e oe?iei. O/ao caieiaao iaeii ec aeaaiuo
iano a nenoaia oi?aaeaiey. aieaa oi/ii io?aaeaao ?aaeueiua i?ioeannu
i?iecaiaenoaa, ia?auaiey, ?ani?aaeaeaiey e iio?aaeaiey, ananoi?iiia
oa?aeoa?ecoao eiouanoaaiiia e oeiainiaia ninoiyiea i?aaiecaoeee, neoaeeo
iniiaie aeey ieaie?iaaiey aai aeayoaeueiinoe. Acya ca iniiao o/aoioth
eioi?iaoeeth, iiaeii i?aaeoniao?eaaoue iieacaoaee ?acaeoey i?aaiecaoeee
e auyaeyoue ?aca?au iiauoaiey yooaeoeaiinoe i?iecaiaenoaa.

Aooaaeoa?neee o/ao ia oieueei io?aaeaao oicyenoaaiioth aeayoaeueiinoue.
ii e aicaeaenoaoao ia iaa. ssaeyynue /anoueth i?ioeanna oi?aaeaiey, ii
aeaao aaaeioth eioi?iaoeeth, iicaieythuoth eiio?iee?iaaoue oaeouoth
aeayoaeueiinoue i?aaiecaoeee, ieaie?iaaoue aai no?aoaaeth e oaeoeeo,
iioeiaeueii eniieueciaaoue ?ano?nu, ecia?youe e ioeaieaaoue ?acoeueoaou
aeayoaeueiinoe, ono?aiyoue noauaeoeaiinoue i?e i?eiyoee ?aoaiee.

Eeth/aaui yeaiaioii ?aaiou ii ?aoi?ie?iaaiey ?aoi?ie?iaaieth
aooaaeoa?neiai o/aoa e oeiainiaie io/aoiinoe a niioaaonoaee n
iaaeaeoia?iaeiuie noaiaea?oaie yaeyaony ?ac?aaioea iiauo e ooi/iaiea
?aiaa ooaa?aeaeaiiuo iieiaeaiee (noaiaea?oia) ii aooaaeoa?neiio o/aoo,
aiaae?aiea eo a i?aeoeeo.

Iaeiie ec aaaeiaeoeo i?iaeai ieacuaathuay aeeyiea ia ea/anoai eiee/anoai
iieiaeaiee ii aooaaeoa?neiio o/aoo – yoi ionoonoaea a ?anioaeeea
Aaea?onue einoeoooa ii ?ac?aaioea aeieoiaioia ii aooaaeoa?neiio o/aoo e
io/aoiinoe.

Aua iaeia neiaeiinoue caeeth/aaony a oii, /oi iaaeaeoia?iaeiua
noaiaea?ou a?aiy io a?aiaie iaiiaeythony. Aio iiyoiio aaei?onneea
i?aaei?eyoey ia a ninoiyiee iinoiyiii ioneaaeeaaoue eciaiaiey a INOI.

Nia?aiaiiay io/?oiinoue i?aaei?eyoey aeieaeia oaeiaeaoai?youe
eioi?iaoeeiiiua cai?inu ?acee/iuo iieueciaaoaeae, eioa?anu eioi?uo iiaoo
ia niaiaaeaoue. Iai?eia?, iaoeeiiaeueiua noaiaea?ou aooaaeoa?neiai o/?oa
NOA e Aaeeeia?eoaiee, a yeiiiieea eioi?uo aaaeiaeooth ?ieue ea?aao
aeoeeiia?iue eaieoae, aeaaiia ianoi ioaiaeyo naaaeaieyi,
oaeiaeaoai?ythuei eioa?anu aeoeeiia?ia. A Aa?iaiee e ssiiiee iniiaiuie
eiaanoi?aie yaeythony aaiee, iiyoiio a iaoeeiiaeueiuo noaiaea?oao
caeanue ia ia?aii ianoa — eioa?anu e?aaeeoi?ia. Ai O?aioeee e Oaaoeee
io/?oiinoue oa?aeoa?ecoaony aieueoae oieoeoee?iaaiiinoueth e
?aaeaiaioe?iaaiiinoueth, iineieueeo a yoeo no?aiao cia/eoaeueia ?ieue
ainoaea?noaaiiiai ?aaoee?iaaiey yeiiiieee. Ii iacaaeneii io
iaoeeiiaeueiuo iniaaiiinoae io/?oiinoue aeieaeia iaania/eaaoue iieiia e
oi/iia iienaiea aeoeaia i?aaiecaoeee, aai iaycaoaeuenoa, eaieoaea,
i?eaueae e oauoeia, ?aca?aia.

Iaiaoiaeeii iiiyoue e ?anniio?aoue i?e?iaeo e oa?aeoa? iniiaiuo
i?ioeai?a/ee no?oeoo?u e niaea?aeaiey ioa/anoaaiiie io/?oiinoe
iauai?eiyoui iaaeaeoia?iaeiui noaiaea?oai e auyaeoue ?acee/ey a
eiioeaiooaeueiuo iiaeoiaeao e niaea?aeaieth aooaaeoa?neie io/?oiinoe.

Iaeiaei /aoeiai ii?aaeaeaiey iiiyoey “io/?oiinoue a niioaaonoaee n
iaaeaeoia?iaeiuie o/?oiuie noaiaea?oaie” ia nouanoaoao. Iaeaieaa
aeinooiiui niiniaii o?ainoi?iaoeee yaeyaony neaaeiaaiea o?aaiaaieyi
*aoaa?oie Aa?iiaeneie o/?oiie aee?aeoeau, a eioi?ie i?eaiaeyony aeaa
oi?iaoa aaeaina e /aou?a oi?iaoa io/?oa i i?eaueyo e oauoeao n
i?eaioaoeeae ia iniaaiiinoe oie no?aiu, i?aaenoaaeoaeth eioi?ie
aioiaeony o?ainoi?ie?iaaiiay io/?oiinoue. ?acoiaaony, /oi oeiainiaay
io/aoiinoue no?ai Caiaaea oaeaea ia yaeyaony eaeaaeueiie; iiiaea aa
yeaiaiou o?aaotho niaa?oainoaiaaiey e ?acaeoey.

Ii iiaieth aaoi?a, aeaeea?e?iaaiea o?aaiaaiey i i?aaeinoaaeaiee
aooaaeoa?neie io/aoiinoe a i?aeoe/aneie aeayoaeueiinoe i?aaei?eyoee a
niioaaonoaee n INOI aeinoaoi/ii i?iaeaiaoe/ii:

Ai-ia?auo, Iaaeaeoia?iaeiua noaiaea?ou i?aaenoaaeytho niaie naiae
aeinoaoi/ii iaueo i?aaee e iieiaeaiee, e aeey eo aaeaioaoeee a
aaei?onneie i?aeoeea iaiaoiaeeia nenoaia iaoeeiiaeueiuo noaiaea?oia.

Ai-aoi?uo, i?aaenoieo naeaeaoue auai?, eaeei noaiaea?oai ioaeaoue
i?aaeii/oaiea i?e ?ac?aaioea aaei?onneeo noaiaea?oia. A iaeioi?uo
no?aiao aooaaeoa?neoth io/aoiinoue o?aaoaony ninoaaeyoue a niioaaonoaee
ni noaiaea?oaie ioee/iuie io iaaeaeoia?iaeiuo. Iai?eia?, a NOA
io/aoiinoue ninoaaeyaony a niioaaonoaee n iaoeeiiaeueiuie ii?iaie GAAP
(General Accepted Accounting Principles).

O?aaiaaiea o?ainoi?ie?iaaoue aooaaeoa?neoth io/aoiinoue a niioaaonoaee n
ii?iaie INOI a Aaea?one oaea a ianoiyuaa a?aiy eiaao niune aeey e?oiiuo
i?aaei?eyoee eee aeey aeoeeiia?iuo iauanoa, /uee oeaiiua aoiaae
ia?auathony ia caiaaeiuo oiiaeiauo ?uieao.

I?e ?anniio?aiee aooaaeoa?neie io/aoiinoe i?aaiecaoeee iaiaoiaeeii
i?eaioe?iaaoueny ia aa oeaee e iacia/aiey, aeey eiai i?aaeiacia/aia yoa
io/aoiinoue (eoi iieueciaaoaee io/aoiinoe) e eaeea oeaee i?aneaaeotho
yoe iieueciaaoaee i?e eco/aiee io/aoiinoe, oae eae io yoiai caaenyo
o?aaiaaiey, i?aaeuyaeyaiua e aa ninoaaeaieth.

Niaa?oainoaiaaiea io/aoiinoe e i?eaeeaeaiea aa e iaaeaeoia?iaeiui
noaiaea?oai yaeyaony iaeiie ec iniiaiiieaaathueo i?iaeai nicaeaiey
ea/anoaaiiie eioi?iaoeeiiiie aacu aeey oeiainiaiai aiaeeca. Io aa
niaea?aeaiey caaeneo iieiioa e iauaeoeaiinoue ioeaiee oeiainiaiai
ninoiyiey i?aaei?eyoey, noaaeeueiinoue oicyenoaaiiuo naycae iaaeaeo
noauaeoaie oicyenoaiaaiey.

I?aaeaea anaai, neaaeoao iieiaeeoaeueii ioeaieoue eciaiaiey a o?aoueai
?acaeaea aaeaina. Ii noae aieaa eioi?iaoeeiiii aieei e iiiyoiui.
Onoaaiue oiiae iieacuaaao noiio ia?aiia/aeueii eiaanoe?iaaiiuo n?aaenoa
nianoaaiieeaie a i?aaei?eyoea, aeiaaai/iue oiiae — eioeyoeeiiiue i?e?ino
eaieoaea a nayce n ia?aioeaieie eiouanoaa e ?aaeecaoeee aeoeee auoa eo
iiieiaeueiie noieiinoe, ia?ani?aaeaeaiiay (iaeiieaiiay) i?eaueue ca ana
aiaeu e ?aca?aiue oiiae — i?e?ino nianoaaiiiai eaieoaea ca n/ao
?acoeueoaoia aeayoaeueiinoe i?aaei?eyoey.

Ii eaeaa eoia o?aoueaai ?acaeaea aaeaina — yoi ?aaeueiay aaee/eia
nianoaaiiiai eaieoaea, anee au caeanue ia?yaeo ni noieiinoueth
nianoaaiiuo aeoeee, aueoieaiiuo o aeoeeiia?ia, io?aaeaeanue e
caaeieaeaiiinoue o/?aaeeoaeae ii aciinai a onoaaiue eaieoae, a oaeaea
/enoay i?eaueue io/aoiiai ia?eiaea. Iaeniieueciaaiiua inoaoee n?aaenoa
oeaeaaiai oeiaine?iaaiey oeaeaniia?aciaa auei au io?aaeaoue a /aoaa?oii
?acaeaea, iineieueeo yoe n?aaenoaa ioiinyony ia oeiainiaue ?acoeueoao ii
ia?a eo oeaeaaiai eniieueciaaiey, aiaeiae/ii, eae e aacaiciacaeiua
iinooieaiey, o/eouaaaiua a ninoaaa aeioiaeia aoaeoueo ia?eiaeia.

E iieiaeeoaeueiui iiiaioai neaaeoao ioianoe e oi, /oi ?aca?a
i?aaenoiyueo ?anoiaeia e ieaoaaeae e aeioiaeu aoaeoueo ia?eiaeia
iaeiiaoe-oi auianaiu ec ninoaaa caaiiuo n?aaenoa e iieacuaathony a
ninoaaa enoi/ieeia /aoaa?oiai ?acaeaea, eioi?ua i?e?aaieaathony e
nianoaaiiui. A ?acoeueoaoa ioiaaeaao iaiaoiaeeiinoue a ia?aa?oiie?iaea
noaoae i?e ?an/aoa aaee/eiu iiiai/eneaiiuo oeiainiauo eiyooeoeeaioia,
aaea o/anoaotho nianoaaiiua eee caaiiua n?aaenoaa.

I?aaeeueii oaeaea iinooieee ?ac?aaio/eee aaeaina, auiany ec ninoaaa
caiania oiaa?u ioa?oaeaiiua, iineieueeo ii naiae nooe yoi oaea ia caianu
i?aaei?eyoey, a n?aaenoaa a ?an/aoao. Oaeoe/anee yoi aeaaeoi?neay
caaeieaeaiiinoue, eioi?oth neaaeiaaei au iieacuaaoue a aaeaina ia ii
naaanoieiinoe, a ii ioioneiui oeaiai. Oiaaea ?aaeueiaa ioeaieaaeanue au
no?oeoo?a iai?ioiuo aeoeaia.

Ia?yaeo n ioia/aiiuie iieiaeeoaeueiuie iiiaioaie, eioi?ua iiauoatho
aiaeeoe/aneea aiciiaeiinoe aooaaeoa?neiai aaeaina, neaaeoao
inoaiiaeoueny e ia iaeioi?uo iaaeinoaoeao iiaiai aaeaina.

Iaeiei ec ieo yaeyaony oi, /oi aeieain?i/iua e e?aoein?i/iua oeiainiaua
aeiaeaiey io?aaeathony ii iaeiie noaouea. Anee a aooaaeoa?neii o/aoa eo
iiaeii o/eouaaoue ia iaeiii n/aoa, oi a aaeaina oaeia iauaaeeiaiea
iaaeiionoeii. Ioianaiea aeieain?i/iuo oeiainiauo aeiaeaiee e iai?ioiui
aeoeaai i?eaaaeao e eneaaeaieth iiiaeo oeiainiauo eiyooeoeeaioia. A
/anoiinoe, o?iaaiue eiyooeoeeaioia eeeaeaeiinoe cia/eoaeueii aoaeao
caauoai, anee a ea/anoaa iaania/aiey e?aoein?i/iuo iaycaoaeuenoa
i?eiyoue aciinu a onoaaiua oiiaeu ae?oaeo i?aaei?eyoee.

A i?aaeuaeouae oi?ia aooaaeoa?neiai aaeaina ?acaeaeueii io?aaeaeanue
noiia aeieain?i/iie aeaaeoi?neie caaeieaeaiiinoe, n?iee iiaaoaiey
eioi?ie ianooiyo aieaa /ai /a?ac 12 ianyoeaa iinea io/aoiie aeaou, e
e?aoein?i/iay aeaaeoi?neay caaeieaeaiiinoue, iiaaoaiea eioi?ie
iaeeaeaaony a oa/aiea aeeaeaeoeo 12 ianyoeaa. A iiaii aaeaina iia
io?aaeaaony iauae noiiie, a ?acoeueoaoa /aai cao?oaeiyaony a?oiie?iaea
aeoeaia ii noaiaie eo eeeaeaeiinoe, a yoi a naith i/a?aaeue
iaoneiaeeaaao iia?aoiinoe i?e ?an/aoa eiyooeoeeaioia eeeaeaeiinoe.

E iaaeinoaoeai iiaiai aaeaina neaaeoao ioianoe e oi, /oi nae/an a iaeiii
?acaeaea io?aaeathony e e?aoein?i/iua e aeieain?i/iua iaycaoaeuenoaa.
I?e ?an/aoa iiiaeo oeiainiauo eiyooeoeeaioia i?eaeaony ec iauaai eoiaa
ii iyoiio ?acaeaeo au/eoaoue aeieain?i/iua e?aaeeou e caeiu. Ieioi e oi,
/oi iaeiie noiiie io?aaeathony e e?aaeeou e caeiu. I?e ioeaiea
oeiainiaiai iieiaeaiey i?eioeeieaeueii aaaeii ciaoue aeieth eaaeaeiai ec
ieo a iauae noiia eaieoaea e eo noieiinoue. Ia io?aaeathony a aaeaina e
aaenaeueiua caeiu i?aaei?eyoey eae aeieain?i/iiai, oae e e?aoein?i/iiai
oa?aeoa?a, oioy yoe naaaeaiey iiaeii iaeoe a i?eeiaeaiee e aaeaino
(oi?ia ? 5). A aeaenoaothuae oi?ia aaeaina a ninoaa noaouee i?i/ay
e?aaeeoi?neay caaeieaeaiiinoue aoiaeeo aeieain?i/iay caaeieaeaiiinoue ii
eeceiaiaui ieaoaaeai, eioi?ay eiaao ianoi ia iiiaeo i?aaei?eyoeyo. Anee
aa ia au/eaiyoue ec e?aoein?i/iuo oeiainiauo iaycaoaeuenoa, oi yoi
i?eaaaeao e eneaaeaieth iieacaoaeae eeeaeaeiinoe e ae?oaeo oeiainiauo
eiyooeoeeaioia.

1.4 E?aoeay yeiiiie/aneay oa?aeoa?enoeea Neooeeiai ?aeii

Neooeeee ?aeii ia?aciaai a 1924a Caieiaao ieiuaaeue 1832 ea. i., /oi
ninoaaeyao 4,5 % iauae ieiuaaee Ieineie iaeanoe.

A?aie/eo n Ocaeaineei, Noa?iaei?iaeneei, Ethaaineei, Eiiueueneei
?aeiiaie.

?aeii ?acaeae?i ia 19 naeueneeo Niaaoia. Ia aai oa??eoi?ee iaoiaeeony 28
eieoicia, 2 niaoica, Yenia?eiaioaeueiay aaca “Oaiaaeeoeu III “Naaeea”,
OI “?a/eiae/e”, 5 i?iiuoeaiiuo i?aaei?eyoee:

oenoniue caaiae, eanoic, caaiae “Iaoaeeeno”, oi?oia?eeaoiue caaiae,
nu?eiiaeiao.

Neooeeia ?aeii eiaao naiinoiyoaeueiue aaeain, ?an/?oiue e eiua n/aoa a
Aaea?onaaiea, ia/aoue n aai iieiui iaeiaiiaaieai, ooaiiu.

A naiae aeayoaeueiinoe Neooeeia ?aeii ?oeiaiaenoaoaony
caeiiiaeaoaeuenoaii ?anioaeeee Aaea?onue, iieiaeaieyie aeaenoaothueie a
iio?aaeoaeueneie eiiia?aoeee e Onoaaii.

Niaeanii Onoaaa, iniiaiui aeaeii aeayoaeueiinoe Neooeeiai ?aeii yaeyaony
oi?aiaey (iioiaay e ?icie/iay).

Iniiaiuie iai?aaeaieyie e oeaeyie Neooeeiai ?aeii yaeyaony:

iaeaieaa iieiia oaeiaeaoai?aiea iaoa?eaeueiuo e eiuo iio?aaiinoae
iaeueeia, caueou eo yeiiiie/aneeo eioa?ania;

nicaeaiea e ?acaeoea i?aaei?eyoee ?icie/iie e iioiaie oi?aiaee,
iauanoaaiiiai ieoaiey aeey iaania/aiey ianaeaiey oiaa?aie ia?iaeiiai
iio?aaeaiey;

caeoiea o a?aaeaeai e th?eaee/aneeo eeoe no i?iaeoeoeee e nu?uey,
ecaeaeee e i?iaeoeoeee ee/iuo iiaeniaiuo oicyenoa, aeeei?anooueo
ieiaeia, yaiae e a?eaia, aoi?e/iuo iaoa?eaeueiuo ?ano?nia, ae?oaeo
aeaeia i?iaeoeoeee e nu?uey;

i?iecaiaenoai e ?aaeecaoeey ieuaauo i?iaeoeoia, iai?iaeiaieuenoaaiiuo
oiaa?ia, i?iaeoeoeee i?iecaiaenoaaiii oaoie/aneiai iacia/aiey;

ieacaiea ieaoiuo oneoa ianaeaieth;

ieacaiea aaoio?ainii?oiuo oneoa.

Ia i?aaei?eyoee i?eiaiyaony EAEOO. Aieueoeinoai ?aaeno?ia aiaeeoe/aneiai
e neioaoe/aneiai o/aoa aaoiiaoece?iaaiu. Ionoonoaoao aaoiiaoecaoeey
iaeiaiaiai o/aoa.

Neooeeia ?aeii ianeoaeeaaao ieiei 210 ianaeaiiuo ioieoia. Oi?aiaey
inouanoaeyaony eae 147 noaoeeiia?iuie oi?aiauie i?aaei?eyoeyie ?aeii e 4
aaoiiaaaceiaie. Ec auoa ia?a/eneaiiuo 15 iaaaceiia iaoiaeeony a eieoicao
e niaoicao, oae aea eiaaony 26 eiiia?/aneeo i?aaei?eyoee.

?aeiiiia iio?aaeoaeueneia iauanoai iauaaeeiyao:

4 ?icie/iuo oi?aiauo i?aaei?eyoey

oi?aiai-?ani?aaeaeeoaeueiua neeaaeu

*OI “Neooeeee iauaieo”

Neooeeee eiiii?ii

Neooeeee ?uiie

N?aaeianieni/iay /eneaiiinoue ?aaioieeia a nenoaia Neooeeiai ?aeii ia
1.01.04a. ninoaaeyao 551 /ae,

A o./. ?aeii -365

iauaieo – 156

eiiii?ii – 85

A ?aeii 157 oi?aiauo i?aaei?eyoee iauae ieiuaaeueth 12300 ea. i .

Ec iauaai /enea iaaaceiia oi?aiaeth inouanoaeytho: Oieaa?iaa “E?eieoea”,
oi?aiaay ieiuaaeue 532 ea. i; iaaacei – neeaae “No?ieoaeue” 216 ea. i;
iaaacei “I?iiuoeaiiua oiaa?u” 1346 ea. i; iaaacei “I?iaeiaieuenoaaiiua
oiaa?u” 1698 ea. i; iaaaceiu “Oiaa?u iianaaeiaaiiai ni?ina” 8292 ea.i.
eieaeiua eeinee – 3, 4 aaoiiaaaceia

Neeaaeneia oicyenoai aeeth/aao 7 neeaaeia iauae ieiuaaeueth 8459 ea. i.,
a o./. i?iaeiaieuenoaaiiua 7809 ea. i. i?iiuoeaiiua 650 ea. i.

Iauanoaaiiia ieoaiea inouanoaeyao naith aeayoaeueiinoue /a?ac 46
i?aaei?eyoee iauanoaaiiiai ieoaiey ia 2863 iinaaei/iuo iano, 2 aa?a – 40
iinaaei/iuo iano, 30 oeieueiuo noieiauo 968 iinaaei/iuo iano, 5
iauaaeinooiiuo noieiauo – 186 iinaaei/iuo iano»

E?iia oiai, eiaaony eiiaeeoa?neee oeao a ae. A?anne, 2 iaaaceia , 3
iaaaceia “Eoeeia?ey”, oeaoa ii i?iecaiaenoao iaeiiaca e i?aea, nie?iie
?uau.

I?iecaiaenoaaiiay io?aneue i?aaenoaaeaia oeaoaie ii i?iecaiaenoao
eieaaniuo ecaeaeee, aacaeeiaieueiuo iaieoeia, eiiaeeoa?neeo e iaea?iiiuo
ecaeaeee, i?iecaiaenoai ?uau.

Caaioiaeoaeueiay io?aneue ?aeii iauaaeeiyao 3 caaioiaeoaeueiuo ioieoa,
oaieioth ieiuaaeeo, eaaneeueii-caniei/iue oeao, oieiaeeeueiee ?ieinoueth
600o., o?oeoio?aieeeua – 25o., neeaae aoi?e/iiai e aeeaioiiaiae/aneiai
nu?uey, oa?a – aaiaeo?iue oeao.

Aeaeaa ?anniio?ei no?oeoo?o e aeeiaieeo enoi/ieeia oi?ie?iaaiey aeoeaia
Neooeeiai ?aeii (oaaeeoea 1.5)

Oaaeeoea 1.5

No?oeoo?a e aeeiaieea enoi/ieeia oi?ie?iaaiey aeoeaia Neooeeia ?aeii ca
2003/2004 aa. (iei.?)

IieacaoaeeIa 01.01.2004 a.Ia 01.01.2005 a.Ioeeiiaiea (+;-)Oaiiu ?inoa,
%noiia, iei?.oaeaeueiue aan. %noiia, iei?.oaeaeueiue aan, %noiia, iei
?.oaeaeueiue aan, %1. Enoi/ieee nianoaaiiuo
n?aaenoa361151,59468552,8010741,21129,742. Aeioiaeu e
?anoiaeu-19-0,27-9-0,10100,1747,373.
?an/aou340848,69419747,30789-1,38123,15A oii /enea:     0,00 3.1.
E?aoein?i/iua e?aaeeou e caeiu58017,0294422,493645,47162,763.2.
Aeieain?i/iua e?aaeeou e caeiu541,58751,79210,20138,893.3. E?aaeeoi?neay
caaeieaeaiiinoue253574,38277266,05237-8,34109,343.4. I?i/ea aeaeu
iaycaoaeuenoa2397,014069,671672,66169,87Eoiai
ianneaia7000100,008873100,001873-126,76

Ii aeaiiui oaaeeoeu aeaeii, /oi iauay aaee/eia enoi/ieeia oi?ie?iaaiey
eiouanoaa i?aaiecaoeee ca 2004a. au?inea ia 1873 iei. ?oa. eee ia
26,76%. Aianoa n oai caaiiua enoi/ieee oi?ie?iaaiey ?anooo
iia?aaeathueie oaiiaie ii n?aaiaieth n nianoaaiiuie enoi/ieeaie.

A no?oeoo?a ?an/aoia neaaeoao ioiaoeoue iieiaeeoaeueiue iiiaio
e?aoein?i/iuo e?aaeeoia e caeiia. Iieiaeeoaeueii yaeyaony oi, /oi
iaeaieueoee oaeaeueiue aan caaiiuo n?aaenoaao eae ia ia/aei oae e ia
eiiaoe aiaeece?oaiiai ia?eiaea caieiaao e?aaeeoi?neay caaeieaeaiiinoue,
eioi?ay neoaeeo naiaai ?iaea aanieaoiui enoi/ieeii oi?ie?iaaiey
iai?ioiuo aeoeaia. Aa ?ino a aeeiaieea iiaeii ioeaieoue aeaiyei: n
iaeiie noi?iiu oaaee/eaathony aeaoaaua ?ano?nu i?aaiecaoeee, a n ae?oaie
noi?iiu naeaeaoaeuenoaotho i aicieeiiaaiee iaycaoaeuenoa.

No?oeoo?o e aeeiaieeo enoi/ieeia oi?ie?iaaiey iai?ioiuo aeoeaia
?anniio?ei a oaaeeoea 1.6. ninoaaeaiiie ia iniiaaiee aooaaeoa?neiai
aaeaina.

Oaaeeoea 1.6

No?oeoo?a e aeeiaieea enoi/ieeia oi?ie?iaaiey iai?ioiuo aeoeaia Neooeeia
?aeii ca 2003/2004 aa. (iei. ?.)

IieacaoaeeIa 01.01.2004a.Ia 01.01.2005a.Ioeeiiaiea (+;-)Oaiiu ?inoa,
%noiia, iei ?.oaeaeueiue aan, %noiia, iei ?.oaeaeueiue aan, %noiia, iei
?.oaeaeueiue aan, %1. Iai?ioiua aeoeau, anaai (no?. 290 oi?iu
1)29691003525100556-118,73A oii /enea noi?ie?iaaiiua ca n/ao:1.1.
E?aoein?i/iuo e?aaeeoia e caeiia (no?. 710 oi?iu
1)58019,5494426,783647,24162,761.2. E?aaeeoi?neie caaeieaeaiiinoe e
i?i/eo aeaeia iaycaoaeuenoa (no?. 730 + no?. 740 oi?iu
1)277493,43317890,16404-3,28114,561.3. Nianoaaiiuo enoi/ieeia (no?. 1
-no?. 1.1- no?. 1.2 oi?iu 1)-385-12,97-597-16,94-212-3,97155,06

A oaaeeoea 1.5 aeaeii, /oi eae ia ia/aei 2004 a. oae e ia eiiaoe
iai?ioiua aeoeau Neooeeiai ?aeii auee noi?ie?iaaiu eeoue ca n/ao caaiiuo
n?aaenoa.

Iniiaiui enoi/ieeii oi?ie?iaaiey iai?ioiuo aeoeaia yaeyaony
e?aaeeoi?neay caaeieaeaiiinoue, i?e yoii aa aeiey a iauae aaee/eia
caaiiuo n?aaenoa o/anoaothueo a oeiaine?iaaiee iai?ioiuo aeoeaia
oiaiueoeeanue ca ia?eiae ia 3,28 e ninoaaeea ia 01.01.2005 a. 90,16%, a
aeiey e?aoein?i/iuo e?aaeeoia e caeiia oaaee/eeinue ia 7,24. Oaeay
oaiaeaioeey yaeyaony io?eoeaoaeueiie oae eae e?aoein?i/iua e?aaeeou e
caeiu yaeythony aeinoaoi/ii aei?iaei enoi/ieeii iie?uoey iai?ioiuo
aeoeaia.

Ia neaaeothuai yoaia oeiainiaiai aiaeeca oeaeaniia?acii ioeaieoue
ea/anoai aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe Neooeeiai ?aeii
(oaaeeoea 1.7)

Oaaeeoea 1.7

Aeaiiua i ea/anoaa aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe Neooeeia
?aeii ca 2003/2004 aa. (iei. ?.)

IieacaoaeeIa 01.01.2004a.Ia 01.01.2005a.Oaiiu ?inoa, % eee ioeeiiaiea
(+;-)1. Aeaaeoi?neay caaeieaeaiiinoue, anaai (no?. 110 oi?iu
5)56316564,292. I?in?i/aiiay aeaaeoi?neay caaeieaeaiiinoue (no?. 140
oi?iu 5)221105003. Aeiey i?in?i/aiiie aeaaeoi?neie caaeieaeaiiinoe a
iauae noiia caaeieaeaiiinoe, %39,2934,81-4,484. E?aaeeoi?neay
caaeieaeaiiinoue, anaai (no?. 150 oi?iu 5)18482039110,345. I?in?i/aiiay
e?aaeeoi?neay caaeieaeaiiinoue (no?. 210 oi?iu 5)76665585,516. Aeiey
i?in?i/aiiie e?aaeeoi?neie caaeieaeaiiinoe a iauae noiia
caaeieaeaiiinoe, %41,4532,12-9,33

Ii aeaiiui oaaeeoeu 1.7 aeaeii, /oi aeaaeoi?neay caaeieaeaiiinoue
Neooeeiai ?aeii a aeeiaieea aic?inea aieaa /ai a 5 ?ac. Oaeay aea
neooaoeey iaaethaeaaony e n i?in?i/aiiie aeaaeoi?neie
caaeieaeaiiinoueth. Yoi naeaeaoaeuenoaoao i nieaeaiee aa ea/anoaa.

Iaaaoeaiui yaeyaony oi, /oi oaiiu ?inoa aeaaeoi?neie caaeieaeaiiinoe
i?aauoatho oaiiu ?inoa e?aaeeoi?neie caaeieaeaiiinoe.

E?aaeeoi?neay caaeieaeaiiinoue enneaaeoaiie i?aaiecaoeee ca ia?eiae
au?inea ia 10,34 %, a oi a?aiy eae aaee/eia i?in?i/aiiie e?aaeeoi?neie
caaeieaeaiiinoe nieceeanue ia 111 iei. ?oa. eee ia 9,33 %.

Aeiey i?in?i/aiiie e?aaeeoi?neie caaeieaeaiiinoe a iauae noiia
caaeieaeaiiinoe nieceeanue ia 9,33 e ninoaaeea ia eiiaoe 2004a. 21,1%.

Ia caeeth/eoaeueiii yoaia oeiainiaiai aiaeeca oeaeaniia?acii ioeaieoue
eciaiaiea a aeeiaieea iieacaoaeae ?aioaaaeueiinoe (oaaeeoea 1.8)
ninoaaeaiiay ia iniiaaiey i?eeiaeaiey oi?iu ?2 “Io/ao i i?eaueyo e
oauoeao”.

Oaaeeoea 1.8

Naaaeaiey i aeeiaieea ?aioaaaeueiinoe Neooeeiai ?aeii ca 2003/2004 aa.
(iei. ?.)

Iieacaoaee2003 a.2004 a.Ioeeiiaiea (+; -) 1. N?aaeiyy noieiinoue
niaieoiiuo aeoeaia67677936,51169,52. N?aaeiyy aaee/eia enoi/ieeia
nianoaaiiuo n?aaenoa361541345193. N?aaeiyy aaee/eia enoi/ieeia
i?eaea/aiiuo e caaiiuo n?aaenoa579,5826,52474. N?aaeiyy noieiinoue
aiaiai?ioiuo aeoeaia39014689,5788,55. N?aaeiyy noieiinoue iai?ioiuo
aeoeaia286532473826. Au?o/ea io ?aaeecaoeee oiaa?ia, i?iaeoeoeee, ?aaio,
oneoa168782193550577. I?eaueue io ?aaeecaoeee oiaa?ia, i?iaeoeoeee,
?aaio, oneoa-3363877238. I?eaueue ca io/aoiue ia?eiae-2113515629.
Ia?ani?aaeaeaiiay i?eaueue-37419857210. Iieacaoaee
?aioaaaeueiinoe:  010.1. ?aioaaaeueiinoue i?iaeaae (no?. 7 : no?. 6 •
100), %-1,764-10.2. ?aioaaaeueiinoue niaieoiiuo aeoeaia  010.2.1. Ii
i?eauee ca io/aoiue ia?eiae (no?.8 : no?.1 • 100), %-4,423-10.2.2. Ii
ia?ani?aaeaeaiiie i?eauee (no?.9 : no?.1 • 100), %-2,495-10.3.
?aioaaaeueiinoue enoi/ieeia nianoaaiiuo n?aaenoa (no?. 9 : no?. 2 •
100)-4,790-10.4. ?aioaaaeueiinoue aiaiai?ioiuo aeoeaia:  010.4.1. Ii
i?eauee ca io/aoiue ia?eiae (no?.8 : no?.4 • 100), %-7,485-10.4.2. Ii
ia?ani?aaeaeaiiie i?eauee (no?. 9 : no?. 4 • 100), %-4,222-10.5.
?aioaaaeueiinoue iai?ioiuo aeoeaia:  010.5.1. Ii i?eauee ca io/aoiue
ia?eiae (no?. 8 : no?. 5 • 100), %-10,81-10.5.2. Ii ia?ani?aaeaeaiiie
i?eauee (no?. 9: no?. 5*100),%-6,098-

Ia aiaeece?oaiii i?aaei?eyoee i iieacaoaeyo ?aioaaaeueiinoe iiaeii
aiai?eoue oieueei a 2004 a., o. e. i?aaiecaoeey a ?acoeueoaoa naiae
aeayoaeueiinoe iieo/eea i?eaueue ca io/aoiue ia?eiae a ?acia?a 351 iei.
?., a a 2003 a. Neooeeia ?aeii n?aaioaei oauoi/ii. A aeaiiii neo/aa
i?iaaaeaiea aiaeeca ?aioaaaeueiinoe iaaiciiaeii.

I?iaaaey e?aoeee yeiiiie/aneee aiaeec Neooeeiai ?aeii iiaeii naeaeaoue
auaiae, /oi a 2004 a. ii n?aaiaieth n 2003 a. oeiainiaia ninoiyiea
oeo/oeeinue. Aeaiiue oaeo iiaeoaa?aeaeaao iieo/aiiay i?eaueue a 2004 a a
?acia?a 351 iei. ?.

2. Oa?aeoa?enoeea iniiaiuo oi?i aooaaeoa?neie io/aoiinoe

2.1 Iiaeaioiaeoaeueiua ?aaiou ii ninoaaeaieth aooaaeoa?neie io/aoiinoe.
Eni?aaeaiea ioeaie, auyaeaiiuo a aooaaeoa?neii o/aoa

Aooaaeoa?neay io/aoiinoue oeene?oao eiouanoaaiiia e oeiainiaia
iieiaeaiea i?aaiecaoeee, a oaeaea ?acoeueoaou aa oicyenoaaiiie
aeayoaeueiinoe. Iieiioa e aeinoiaa?iinoue io/aoiuo aeaiiuo caaenyo io
iineaaeiaaoaeueiinoe e naiaa?aiaiiinoe i?iaaaeaiiuo iiaeaioiaeoaeueiuo
?aaio ii ninoaaeaieth aiaeiaie aooaaeoa?neie io/aoiinoe. A Neooeeii
?aeii ia?aae ninoaaeaieai aooaaeoa?neie io/aoiinoe i?iaiaeyo neaaeothuea
iia?aoeee:

1. Ia?aniio? ii?iaoeaiuo i?aaiauo aeoia ii aooaaeoa?neiio o/aoo.

I?e ninoaaeaiee aooaaeoa?neie io/aoiinoe aeieaeiu auoue auiieiaiu
o?aaiaaiey ii?iaoeaiuo i?aaiauo aeoia ii aooaaeoa?neiio o/aoo ii
?ane?uoeth a aooaaeoa?neie io/aoiinoe eioi?iaoeee ia eciaiaieyo o/aoiie
iieeoeee, ieacaaoeo eee niiniaiuo ieacaoue nouanoaaiiia aeeyiea ia
oeiainiaia iieiaeaiea, aeaeaeaiea aeaiaaeiuo n?aaenoa eee oeiainiaua
?acoeueoaou aeayoaeueiinoe i?aaiecaoeee, ia iia?aoeeyo a eiino?aiiie
aaethoa, i iaoa?eaeueii-i?iecaiaenoaaiiuo caianao, ia iniiaiuo
n?aaenoaao, i aeioiaeao e ?anoiaeao i?aaiecaoeee, i iineaaenoaeyo
niauoee iinea io/aoiie aeaou, a oaeaea ii ?ane?uoeth a aooaaeoa?neie
io/aoiinoe eioi?iaoeee ia aeoeaao, enoi/ieeao nianoaaiiuo n?aaenoa
(oiiaeao e ?aca?aao) e iaycaoaeuenoaao.

2. Ia?aniio? ia?aiina anooieoaeueiuo naeueaei ia 1 yiaa?y 2004 a. ii
n/aoai (noan/aoai, aiaeeoe/aneei n/aoai) ia n/aoa (noan/aoa,
aiaeeoe/aneea n/aoa) Oeiiaiai ieaia n/aoia aooaaeoa?neiai o/aoa.

N 1 yiaa?y 2004 a. ana i?aaiecaoeee, aaaeouea o/ao iaoiaeii aeaieiie
caiene, i?eiaiytho Oeiiaie ieai n/aoia aooaaeoa?neiai o/aoa,
ooaa?aeaeaiiue iinoaiiaeaieai Ieioeia ?A io 30.05.2003 ? 89.

I?aaiecaoeee, ?oeiaiaenoaoynue I?aaeeaie ia?aoiaea ia Oeiiaie ieai
n/aoia aooaaeoa?neiai o/aoa, ooaa?aeaeaiiuie iinoaiiaeaieai Ieioeia ?A
io 16.12.2003 ? 174, aeieaeiu auee ia?aianoe anooieoaeueiua naeueaei ia
1 yiaa?y 2004 a. ii n/aoai (noan/aoai, aiaeeoe/aneei n/aoai)
aooaaeoa?neiai o/aoa Ieaia n/aoia, aeaenoaiaaaoaai a 2003 aiaeo.

I?e iaia?oaeaiee ioeaee iinea ia?aianaiey inoaoeia ii n/aoai a ianyoea
iaia?oaeaiey ioeaee ninoaaeyaony i?iecaieueiay ni?aaea ii eni?aaeaieth
aooaaeoa?neeo caienae e aooaaeoa?neie i?iaiaeeie io?aaeaaony ia?aiin
noii n iaeiiai n/aoa ia ae?oaie.

3. Ooi/iaiea ioeaiee io?aaeaiiuo a aooaaeoa?neii o/aoa aeoeaia e
ianneaia:

io?aaeaiea ia aeaoo ninoaaeaiey aooaaeoa?neie io/aoiinoe i?eia?aoaiiuo
oeaiiinoae, iaoiaeyueony a iooe eee ia auaacaiiuo ni neeaaeia
iinoaaueeia, ia n/aoao o/aoa eiouanoaa;

ooi/iaiea ioeaiee eiouanoaa, ?aaio, oneoa iieo/aiiuo (auiieiaiiuo,
ieacaiiuo) ii iaiooaeoo?iaaiiui iinoaaeai, nii?iaiaeeoaeueiua aeieoiaiou
ii eioi?ui iieo/aiu aei aeaou i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe. E
iaiooaeoo?iaaiiui ioiinyony iinoaaee, ii eioi?ui n/aoa-oaeoo?u
iinoaaueeia ia i?aaeuyaeaiu e iieaoa;

nicaeaiea e ei??aeoe?iaea ?aca?aia i?aaenoiyueo ?anoiaeia ia aeaoo
ninoaaeaiey aooaaeoa?neie io/aoiinoe. I?aaeeueiinoue ia?aciaaiey e
eniieueciaaiey noii ii oiio eee eiiio ?aca?ao ia?eiaee/anee (a ia eiiaoe
aiaea iaycaoaeueii) i?iaa?yaony ii aeaiiui niao, ?an/aoia e i?e
iaiaoiaeeiinoe ei??aeoe?oaony iaoiaeii “e?aniia noi?ii” eee
aeiiieieoaeueiie caienueth. Anee i?e ooi/iaiee o/aoiie iieeoeee ia
neaaeothuee ca io/aoiui oeiainiaue aiae i?aaiecaoeey n/eoaao
iaoeaeaniia?aciui ia/eneyoue ?aca?au i?aaenoiyueo ?anoiaeia e iioa?ue,
oi inoaoee n?aaenoa ?aca?aia, ii eioi?ui a onoaiiaeaiiii ii?yaeea eiatho
ianoi ia?aoiaeyuea inoaoee, ii ninoiyieth ia 1 yiaa?y neaaeothuaai ca
io/aoiui aiaea iiaeeaaeao i?eniaaeeiaieth e oeiainiaiio ?acoeueoaoo
i?aaiecaoeee e io?aaeathony iai?ioaie ca aeaeaa?ue ii aeaaaoo n/aoa 96
“?aca?au i?aaenoiyueo ?anoiaeia” e e?aaeeoo n/aoa 91 “Iia?aoeeiiiua
aeioiaeu e ?anoiaeu”;

ooi/iaiea ioeaiee oeiainiauo aeiaeaiee, ii eioi?ui iiaeii ii?aaeaeeoue
eo oaeouoth ?uii/ioth noieiinoue;

ia?an/ao a ?oaee ia aeaoo ninoaaeaiey aooaaeoa?neie io/aoiinoe aeoeaia e
iaycaoaeuenoa, noieiinoue eioi?uo au?aaeaia a eiino?aiiie aaethoa
(io?aaeaiea a aooaaeoa?neii o/aoa eo?niauo ?acieoe);

io?aaeaiea a aooaaeoa?neie io/aoiinoe niauoee iinea io/aoiie aeaou,
iiaeoaa?aeaeathueo nouanoaiaaiea ia io/aoioth aeaoo oicyenoaaiiuo
oneiaee, a eioi?uo i?aaiecaoeey aaea naith aeayoaeueiinoue;

i?iaaaeaiea eiaaioa?ecaoeee ia?aae ninoaaeaieai aiaeiaie aooaaeoa?neie
io/aoiinoe e io?aaeaiea ?acoeueoaoia eiaaioa?ecaoeee a aooaaeoa?neii
o/aoa.

4. I?iaaaeaiea ia?aioeaiee iniiaiuo n?aaenoa ii ninoiyieth ia 1 yiaa?y
2005 a. e io?aaeaiea ?acoeueoaoia ia?aioeaiee a aooaaeoa?neii o/aoa ia
31 aeaeaa?y 2004 a. a niioaaonoaee n Eino?oeoeeae i ii?yaeea ia?aioeaiee
iniiaiuo n?aaenoa ii ninoiyieth ia 1 yiaa?y 2005 a., ooaa?aeaeaiiie
iinoaiiaeaieai Ieinoaoa ?A io 24.12.2004 ? 231.

I?e ia?aioeaiea iauaeoia iniiaiuo n?aaenoa, iioa?y noieiinoe eioi?uo
io?aaeaaony a aooaaeoa?neii o/aoa a eiioea aiaea ni?aai/ii ia
caaaeainiauo n/aoao a niioaaonoaee n iiae. i. 13.6 Iieiaeaiey i ii?yaeea
ia/eneaiey aii?oecaoeee (e?iia iauaeoia athaeaeaoiuo o/?aaeaeaiee),
oaaee/aiea noiiu iaeiieaiiie aii?oecaoeee io?aaeaaony ii aeaaaoo n/aoa
014 “Iioa?y noieiinoe iniiaiuo n?aaenoa”; oiaiueoaiea noiiu iaeiieaiiie
aii?oecaoeee io?aaeaaony noi?ie?iai/iie caienueth ii aeaaaoo n/aoa 014
“Iioa?y noieiinoe iniiaiuo n?aaenoa”.

5. Eni?aaeaiea ioeaie, auyaeaiiuo aei aeaou i?aaenoaaeaiey aooaaeoa?neie
io/aoiinoe.

Eni?aaeaiey a aooaaeoa?neee o/ao aiinyony a niioaaonoaee n Ii?yaeeii
aianaiey eni?aaeaiee a aooaaeoa?neee o/ao a neo/ayo iaia?oaeaiey
eneaaeaiee e ioeaie, ooaa?aeaeaiiui Ieioeiii 09.12.1996 ? 15-1/605, AAIE
i?e Eaaeiaoa Ieieno?ia 10.12.1996 ? 05-130 e Aoaeeoi?neie iaeaoie ?A
09.12.1996 ? 01-1/165 a /anoe, eioi?ay ia i?ioeai?a/eo i. 7 Eino?oeoeee
i ii?yaeea oi?ie?iaaiey iieacaoaeae aooaaeoa?neie io/aoiinoe,
ooaa?aeaeaiiie eiiiaioe?oaiui iinoaiiaeaieai.

6. Io?aaeaiea oeiainiaiai ?acoeueoaoa aeayoaeueiinoe i?aaiecaoeee:

-io?aaeaiea aeioiaeia e ?anoiaeia, ioiinyueony e io/aoiiio ia?eiaeo, ii
ii eioi?ui ionoonoaotho ia?ae/iua aeieoiaiou;

cae?uoea noan/aoia, ioe?uouo e n/aoo 90 “?aaeecaoeey”, ia noan/ao 9
“I?eaueue/oauoie io ?aaeecaoeee” n/aoa 90;

cae?uoea noan/aoia, ioe?uouo e n/aoo 91″Iia?aoeeiiiua aeioiaeu e
?anoiaeu”, ia noan/ao 9 “Naeueaei iia?aoeeiiiuo aeioiaeia e ?anoiaeia”
n/aoa 91;

cae?uoea noan/aoia, ioe?uouo e n/aoo 92 “Aia?aaeecaoeeiiiua aeioiaeu e
?anoiaeu”, ia noan/ao 9 “Naeueaei aia?aaeecaoeeiiiuo aeioiaeia e
?anoiaeia” n/aoa 92;

nienaiea i?eauee (oauoea) io/aoiiai aiaea ia n/ao 84 “Ia?ani?aaeaeaiiay
i?eaueue (iaiie?uoue oauoie)”.

I?e yoii iai?iou ii noan/aoai, ioe?uoui e n/aoai 90, 91 e 92,
ia?aiinyony a Io/ao i i?eaueyo e oauoeao (oi?ia ? 2) aei eo cae?uoey
aioo?aiieie caienyie.

Naa?ea iieacaoaeae neioaoe/aneiai e aiaeeoe/aneiai o/aoa [11, n. 41].

Caiieiaiea aooaaeoa?neiai aaeaina e ae?oaeo io/aoiuo oi?i.

Ninoaaeaiea iiynieoaeueiie caienee e aiaeiaiio aooaaeoa?neiio io/aoo.

Iiaeaioiaeoaeueiua ?aaiou ii ninoaaeaieth aiaeiaiai aooaaeoa?neiai
io/aoa iiae?acaeaeytho ia o?e yoaia: i?aaiecaoeeiiiue, eiio?ieue
aeinoiaa?iinoe io/aoiie eioi?iaoeee e caaa?oaiea o/aoiuo i?ioeaaeo?
io/aoiiai aiaea.

I?aaiecaoeeiiiay ?aaioa ii ninoaaeaieth aiaeiaie aooaaeoa?neie
io/aoiinoe aeeth/aao iiaeaioiaeo e ecaeaiea i?eeaca (?anii?yaeaiey) i
n?ieao naea/e io/aoiie aeieoiaioaoeee aeieaeiinoiuie eeoeaie; i n?ieao
i?iaaaeaiey eiaaioa?ecaoeee aeaaeoi?neie, e?aaeeoi?neie caaeieaeaiiinoe,
eiuo aeaeia aeoeaia e ianneaia, a oaeaea ia?aioeaiee iniiaiuo n?aaenoa;
i n?ieao caaa?oaiey o/aoiuo i?ioeaaeo? a io/aoiii aiaeo, naa?ee
niioaaonoaey aeaiiuo neioaoe/aneiai e aiaeeoe/aneiai o/aoa ii n/aoai e
ae?. I?eeacii (?anii?yaeaieai) ii i?aaiecaoeee iacia/atho eniieieoaeae
ii o/anoeai iiaeaioiaeoaeueiuo ?aaio e ii?aaeaeytho niaea?aeaiea
i?aaenoaaeyaiie eie io/aoiie eioi?iaoeee. A i?aaiecaoeeiiiuo
ia?ii?eyoeyo i?aaeoniao?eaatho oaeaea eco/aiea aooaaeoa?aie
eino?oeoeaiuo iaoa?eaeia ii ninoaaeaieth aiaeiaie aooaaeoa?neie
io/aoiinoe e i?iaaaeaiea naieia?ia n ?aaioieeaie aooaaeoa?ee.

Eiio?ieue aeinoiaa?iinoe io/aoiie eioi?iaoeee inouanoaeytho iooai
eiaaioa?ecaoeee eiouanoaa e oeiainiauo iaycaoaeuenoa, i?aaiecaoeee
naiii?iaa?ie o/aoiuo caienae ca io/aoiue aiae, i?iaaaeaiey aoaeeoi?neeo
i?iaa?ie oicyenoaaiii-oeiainiaie aeayoaeueiinoe e o.i.

Caeiiii ?anioaeeee Aaea?onue I aooaaeoa?neii o/aoa e io/aoiinoe (no. 2)
i?aaeoniio?aii iiaeoaa?aeaeaiea anao noaoae aaeaina e ae?oaeo oi?i
aiaeiaie io/aoiinoe i?aaiecaoeee aeaiiuie eiaaioa?ecaoeee.
Eiaaioa?ecaoeeyie ioaaouaatho iniiaiua n?aaenoai, iaiaoa?eaeueiua
aeoeau, oiaa?ii-iaoa?eaeueiua oeaiiinoe, ?anoiaeu aoaeoueo ia?eiaeia,
aeaiaaeiua n?aaenoaa e aeaiaaeiua aeieoiaiou, ?an/aou, ?aca?au
i?aaenoiyueo ?anoiaeia e ieaoaaeae, ae?oaia eiouanoai e oeiainiaua
iaycaoaeuenoaa. I?e i?iaaaeaiee eiaaioa?ecaoeee, auaaaeaiee e io?aaeaiee
a o/aoa aa ?acoeueoaoia ?oeiaiaenoaothony Iaoiaee/aneeie oeacaieyie ii
eiaaioa?ecaoeee eiouanoaa e oeiainiauo iaycaoaeuenoa, ooaa?aeaeaiiuie
Ieienoa?noaii oeiainia ?anioaeeee Aaea?onue 5 aeaeaa?y 1995 a.

Eiaaioa?ecaoeey i?iaiaeeony n oeaeueth i?iaa?ee e aeieoiaioaeueiiai
iiaeoaa?aeaeaiey oaeoe/aneiai iaee/ey eiouanoaa e oeiainiauo
iaycaoaeuenoa, auyaeaiey ioeeiiaiee io o/aoiuo iieacaoaeae e i?eiyoey
?aoaiee ii aianaieth eciaiaiee a aeaiiua aooaaeoa?neiai o/aoa.

Iauaeou e n?iee i?iaaaeaiey eiaaioa?ecaoeee ii?aaeaeyao i?aaenaaeaoaeue
Neooeeiai ?aeii. Aeey inouanoaeaiey eiio?iey ca nio?aiiinoueth
oeaiiinoae e ?aaioie iaoa?eaeueii ioaaonoaaiiuo eeoe oaeouea
eiaaioa?ecaoeee oiaa?ii-iaoa?eaeueiuo oeaiiinoae e aeaiaaeiuo n?aaenoa
i?iaiaeyony ii a?aoeeo, ooaa?aeaeaiiiio i?aaenaaeaoaeai ?aeii. Inoaoee
ii iaoa?eaeueiui e aeaiaaeiui n/aoai a aaeaina aeieaeiu auoue
oiaeaeanoaaiiu aeaiiui iineaaeiae eiaaioa?ecaoeee n o/aoii iineaaeothueo
iai?ioia ii i?eoiaeo e ?anoiaeo, iiaeoaa?aeaeaiiuo aeieoiaioaeueii.

Auyaeaiiua i?e eiaaioa?ecaoeee ?anoiaeaeaiey oaeoe/aneiai iaee/ey
eiouanoaa n aeaiiuie aooaaeoa?neiai o/aoa aeieaeiu auoue o?aaoee?iaaiu e
io?aaeaiu a o/aoa a oii ianyoea, a eioi?ii auea i?iaaaeaia
eiaaioa?ecaoeey. Eiaaioa?ecaoeeiiiua ?acieoeu ?aaoee?otho a neaaeothuai
ii?yaeea:

eceeoee iniiaiuo n?aaenoa, iaoa?eaeueiuo oeaiiinoae, aeaiaaeiuo n?aaenoa
e ae?oaiai eiouanoaa i?eoiaeotho e ca/eneytho ia oaaee/aiea
aia?aaeecaoeeiiiuo aeioiaeia io/aoiiai aiaea;

iaaeinoa/e, iioa?e io ii?/e e oo?aou eiouanoaa a i?aaeaeao onoaiiaeaiiuo
ii?i nienuaatho ii ?anii?yaeaieth ?oeiaiaeeoaey i?aaiecaoeee ia
ecaea?aeee ia?auaiey (i?iecaiaenoaa);

iaaeinoa/e iaoa?eaeueiuo oeaiiinoae, aeaiaaeiuo n?aaenoa e ae?oaiai
eiouanoaa, a oaeaea ii?/o oiaa?ia naa?oii?i anoanoaaiiie oauee ioiinyo
ia aeiiaiuo eeoe eee iie?uaatho ca n/ao no?aoiaiai aiciauaiey;

iaaiciauaiiua iioa?e a caaeneiinoe io i?e/ei eo aicieeiiaaiey nienuaatho
a oiaiueoaiea aeioiaeia io/aoiiai aiaea.

I?e iiaeaioiaea eioi?iaoeee aeey ninoaaeaiey aiaeiaiai aooaaeoa?neiai
io/aoa ?aaioieee o/aoiie e ae?oaeo neoaea i?iaiaeyo ?aaioo ii auyaeaieth
oaeoia, oicyenoaaiiuo iia?aoeee e ia?ae/iuo aeieoiaioia, ia iaoaaeoeo
io?aaeaiey a oaeouai aooaaeoa?neii o/aoa. Naiieiio?ieue o/aoiuo caienae
e ono?aiaiea ioeaie inouanoaeytho n oeaeueth iiauoaiey aeinoiaa?iinoe
aooaaeoa?neie io/aoiinoe.

Aeinoiaa?iinoue io/aoiuo aeaiiuo caaeneo oaeaea io i?aaeeueiie
i?aaiecaoeee e ea/anoaa i?iaaaeaiey caeeth/eoaeueiiai oeeeea o/aoiuo
?aaio e i?ioeaaeo?. Caeeth/eoaeueiue o/aoiue oeeee i?e
eieaeii-aeo?iaeueiie oi?ia o/aoa i?aaeiieaaaao auiieiaiea ?aaioieeaie
aooaaeoa?ee neaaeothueo ?aaio:

i?eaieo io iaoa?eaeueii ioaaonoaaiiuo, aeieaeiinoiuo e iiaeio/aoiuo eeoe
ienueiaiiuo io/aoia n aeieoiaioaie e iineaaeothuoth eo aooaaeoa?neoth
ia?aaioeo;

ninoaaeaiea ?an/aoia ?ani?aaeaeaiey ecaea?aeae ia?auaiey, a oaeaea
oi?aiauo iaaeaaaie (iaoeaiie) ia inoaoie oiaa?ia e ?aaeeciaaiiua oiaa?u,
nienaiea ia oaeouea cao?aou ?anoiaeia aoaeoueo ia?eiaeia, aii?oecaoeee
iniiaiuo n?aaenoa, iaiaoa?eaeueiuo aeoeaia e ae?.;

iiaen/ao eoiaia a aeo?iaeao, naa?ea ano?a/iuo noii ii
ei??aniiiaee?othuei n/aoai n ae?oaeie aeo?iaeaie e ninoaaeaiea
iaii?eaeueiuo i?aea?ia; e ?aaoee?iaaiea noii iaeniieueciaaiiuo a
io/aoiii aiaeo oaeoueo ?aca?aia;

ninoaaeaiea ?aciauo e iaeiieoaeueiuo iaii?eaeueiuo i?aea?ia ii
aaeeie/iui iia?aoeeyi;

caienue iaii?eaeueiuo i?aea?ia a ?aaeno?aoeeiiiue aeo?iae e ii n/aoai
Aeaaiie eieae;

ninoaaeaiea ooi/iaiiuo ?an/aoia ii iaeiaai e nai?ai ca io/aoiue aiae n
iineaaeothuae ei??aeoe?iaeie o/aoiuo caienae;

ninoaaeaiea aaaeiiinoae ia?aioeaiee iniiaiuo n?aaenoa e io?aaeaiea aa
?acoeueoaoia a ?aaeno?ao aooaaeoa?neiai o/aoa;

i?iaaaeaiea o/aoiuo caienae ii n/aoai a eieaao aiaeeoe/aneiai o/aoa,
iiaen/ao a ieo eoiaia e ninoaaeaiea iai?ioiuo aaaeiiinoae ii n/aoai
aiaeeoe/aneiai o/aoa;

iiaen/ao iai?ioia e ii?aaeaeaiea naeueaei ii n/aoai Aeaaiie eieae,
naa?ea aeaiiuo neioaoe/aneiai e aiaeeoe/aneiai o/aoa;

ninoaaeaiea iai?ioiie aaaeiiinoe ii neioaoe/aneei n/aoai [2, n. 350].

Auyaeaiiua ioeaee aei ieii/aiey io/aoiiai aiaea, iai?aaeeueiiai
io?aaeaiey oicyenoaaiiuo iia?aoeee, eni?aaeaiey i?iecaiaeyony caienyie
ii niioaaonoaothuei n/aoai aooaaeoa?neiai o/aoa a oii ianyoea io/aoiiai
ia?eiaea, eiaaea eneaaeaiey auyaeaiu. A aooaaeoa?neii o/aoa oaeea
eni?aaeaiey io?aaeathony a neo/aa caieaeaiey (caauoaiey) ?anoiaeia io
aeaeia aeayoaeueiinoe, iia?aoeeiiiuo eee aia?aaeecaoeeiiiuo ?anoiaeia –
ii aeaaaoo (e?aaeeoo) n/aoia 90 «?aaeecaoeey», 91 «Iia?aoeeiiiua
aeioiaeu e ?anoiaeu», 92 «Aia?aaeecaoeeiiiua aeioiaeu e ?anoiaeu» a
ei??aniiiaeaioeee n e?aaeeoii (aeaaaoii) niioaaonoaothueo n/aoia.

A neo/aa auyaeaiey ioeaie iinea io/aoiie aeaou, oi anoue oaeo
oicyenoaaiiie aeayoaeueiinoe, eioi?ue ieacae eee iiaeao ieacaoue aeeyiea
ia oeiainiaia ninoiyiea, aeaeaeaiea aeaiaaeiuo n?aaenoa eee ?acoeueoaou
aeayoaeueiinoe Neooeeiai ?aeii, eioi?ua eiaee ianoi e auee auyaeaiu a
ia?eiae iaaeaeo io/aoiie aeaoie e aeaoie iiaeienaiey aooaaeoa?neie
io/aoiinoe, eni?aaeaiey a aeaiiii neo/aa ia aiinyony [12, n. 9].

2.3 Niaea?aeaiea, ioeaiea noaoae e ii?yaeie ninoaaeaiey aooaaeoa?neiai
aaeaina. N?aaieoaeueiay oa?aeoa?enoeea aa?iiaeneeo e aia?eeaineeo
aa?eaioia aooaaeoa?neiai aaeaina

Iaeiei ec iniiaiiieaaathueo iiiyoee aooaaeoa?neiai o/?oa e io/aoiinoe
yaeyaony aaeain, eioi?ue eae iaoiae o/?oa cae?aieai a iaaeaeoia?iaeiuo
noaiaea?oao aooaaeoa?neiai o/?oa e io/?oiinoe.

Aaeain eae aooaaeoa?neia iiiyoea nouanoaoao oaea ieiei oanoenio eao. Eae
ooaa?aeaeatho enoi?eee, ia?aia oiiieiaiea i iai ioiineony e eiioeo
XIV-ia/aeo XV aa. A /anoiinoe, iaeei ec caiaaeiuo niaoeeaeenoia ?. aea
?oaa? iacuaaao niaa?oaiii ii?aaeaeaiioth aeaoo — 1427 aiae, eiaaea neiai
“aaeain” auei aia?aua i?eiaiaii e oeiainiaui io/aoai. E niaeaeaieth,
aeiiiaeeeiii ia ecaanoii, auee ee yoe io/aou ia naiii aeaea aaeainu a
nia?aiaiiii iiieiaiee yoiai oa?ieia eee iao.

Aaconeiaii, ca noieue aeieaee ia?eiae a?aiaie o?aeoiaea aaeaina
i?aoa?iaaaea anaaiciiaeiua eciaiaiey. Neiai “aaeain” i?ienoiaeeo io
eaoeineeo neia “bis” – aeaaaeaeu e “lanx” – /aoa aania, aoeaaeueii
icia/aao ” aeao/aoea “, eae neiaie ?aaiiaaney. Ionthaea a oeaeii ?yaea
ycueia iiyaeeenue neiaa, aeeceea e neiao «bilanx» e iaicia/athuea aanu:
iaiaoeeia «bilanz», eoaeueyineia «la bilancia», o?aioeocneia «la
balance», aiaeeeneia «balance». Oiio?aaeaiea yoiai oa?ieia auoiaeeo
oe?iei ca ?aiee aooaaeoa?neiai o/aoa: a iauaeaiiie ?a/e — yoi neiaie
?aaiiaaney, ?aaainoaa; a oai?ee yeiiiieee — aeey iaicia/aiey nenoaiu
eioa?aaeueiuo iieacaoaeae, oa?aeoa?ecothueo enoi/ieee ia?aciaaiey
eaeeo-eeai ?ano?nia e iai?aaeaiea eo eniieueciaaiey ca ii?aaeaeaiiue
ia?eiae (eioa?aae); a ieaie?iaaiee e yeiiiie/aneii aiaeeca — eae niinia
i?aaenoaaeaiey aeaiiuo a aeaea aeaoonoi?iiieo oaaeeoe n ?aaiuie eoiaaie.
Iaeiaei iaeaieueoaa cia/aiea eae iao/iia, oae e i?aeoe/aneia oa?iei
«aaeain» i?eia?ae a aooaaeoa?neie eioa?i?aoaoeee. E i?aaeaea /ai ia?aeoe
e oa?aeoa?enoeea aooaaeoa?neiai aaeaina, eae iaeiie ec oi?i
aooaaeoa?neie io/aoiinoe, i?eaaaeai oi/ee c?aiey ia yeiiiie/aneia
niaea?aeaiea iiiyoey «aaeain» ?acee/iuo aaoi?ia, ia iioa?yaoeo naiae
aeooaeueiinoe e naaiaeiy (oaae. 2.1).

Oaaeeoea 2.1

Yeiiiie/aneia niaea?aeaiea iiiyoey “aaeain”, i?eiyoia a ca?oaaaeiie e
ioa/anoaaiiie yeiiiie/aneie eeoa?aoo?a

O.E.I. aaoi?aOi/ea c?aiey ia ii?aaeaeaiea «aaeain»Iaieianeay
I. ss.”Aooaaeoa?neee aaeain yaeyaony niiniaii a?oiie?iaee e iaiauaiiiai
io?aaeaiey a aeaiaaeiii ecia?aiee aeoeaia i?aaei?eyoey ii ninoaao e
?aciauaieth, a oaeaea ii enoi/ieeai eo oi?ie?iaaiey ia ii?aaeaeaiioth
aeaoo” [32, n. 33].Nieoei I. A.”Aooaaeoa?neee aaeain — yoi
caeeth/eoaeueiue i?eai o/aoa, iicaieythuee a iaiauaiiii noieiinoiii
aeaea i?aaenoaaeoue aeaiiua i i?aaeiaoa o/aoa – eiouanoaa i?aaei?eyoey,
iaoiaeyuainy a aai ?anii?yaeaiee ia ii?aaeaeaiioth aeaoo” [28, n.
35].Eaaeooueei I. E.”Aooaaeoa?neee aaeain yaeyaony iaeiie ec iniiaiuo
oi?i aooaaeoa?neie io/aoiinoe, io?aaeathuee n?aaenoaa i?aaei?eyoey ia
ii?aaeaeaiioth aeaoo, n iaeiie noi?iiu, ii ninoaao e ?aciauaieth, a n
ae?oaie — ii enoi/ieeai ia?aciaaiey e oeaeaaiio iacia/aieth” [27, n.
100].Iiiiia?aiei I. A.”Aooaaeoa?neee aaeain – io?aaeaao eiouanoaaiiia e
oeiainiaia iieiaeaiea i?aaiecaoeee ia io/aoioth aeaoo: eiiaoe ianyoea,
eaa?oaea eee aiaea” [2, n. 356].A?aneaaoeaaa I. A.”Aooaaeoa?neee aaeain
— aeieoiaio aooaaeoa?neiai o/aoa, eioi?ue a iaiauaiiii aeaiaaeiii
au?aaeaiee aeaao i?aaenoaaeaiea i oeiainiaii ninoiyiee aeae oe?iu ia
ii?aaeaeaiioth aeaoo” 33, n. 55].Anoaoia A. I.”Aaeain yaeyaony /anoueth
iaoiaea aooaaeoa?neiai o/aoa”, n ae?oaie — “iaeia ec oi?i ia?eiaee/aneie
e aiaeiaie io/aoiinoe” [22, n. 59].Nieiaueaaa I. A.”Aaeain io?aaeaao
oeiainiaia ninoiyiea i?aaei?eyoey ia ii?aaeaeaiioth aeaoo” [34, n.
49].Iaeee A. O.”Aooaaeoa?neee aaeain iaiauaao e io?aaeaao
eiee/anoaaiioth eioi?iaoeeth i o?ao aaaeiaeoeo yeaiaioao oeiainiaie
io/aoiinoe: aeoeaao, iaycaoaeuenoaao e eaieoaea i?aaiecaoeee” [35, n.
51].A?iieiae/ E. E.”Aaeain i?aaiecaoeee iacaaeneii io oi?iu
nianoaaiiinoe io?aaeaao ?acia? aa n?aaenoa e enoi/ieeia eo oi?ie?iaaiey,
niaea?aeeo eioi?iaoeeth i oeiainiaii ninoiyiee ia ii?aaeaeaiioth aeaoo”
[36, n. 50].

Eae au aaoi?u ia o?aeoiaaee iiiyoea «aaeain», ana iie niaeaniu n oai,
/oi aooaaeoa?neee aaeain yaeyaony iniiaiui enoi/ieeii eioi?iaoeee i
oeiainiaii iieiaeaiee i?aaiecaoeee.

Aooaaeoa?neee aaeain – iaeia ec oi?i aooaaeoa?neie io/aoiinoe. Ii
io?aaeaao eiouanoaaiiia e oeiainiaia iieiaeaiea i?aaiecaoeee ia
io/aoioth aeaoo: eiiaoe ianyoea, eaa?oaea eee aiaea. Aooaaeoa?neee
aaeain aeeth/aao naeueaei n/aoia, ia eioi?uo o/oaiu aeoeau,
iaycaoaeuenoaa e enoi/ieee nianoaaiiuo n?aaenoa i?aaiecaoeee,
iaania/eaay eo a?oiie?iaeo ii iaeii?iaeiui i?eciaeai

Ii oi?ia aooaaeoa?neee aaeain i?aaenoaaeyao niaie oaaeeoeo, a eioi?ie
noaoe/ii io?aaeaii ninoiyiea aeoeaia e ianneaia i?aaiecaoeee ia ia/aei
aiaea e ia eiiaoe io/aoiiai ia?eiaea. A aeoeaa aooaaeoa?neiai aaeaina
i?aaenoaaeaia eioi?iaoeey ia eiouanoaa i?aaiecaoeee, a a ianneaa – ia
enoi/ieeao aai oi?ie?iaaiey, /ai iaoneiaeeaaaony ?aaainoai eoiaia aeoeaa
e ianneaa. Aeey oaeianoaa ninoaaeaiey e iieueciaaiey aooaaeoa?neei
aaeainii ii eaaeaeie aai noaouea oeacai eiae neioaoe/aneiai n/aoa, a
oaeaea eiae no?iee. Aae?aniia niaea?aeaiea noaoae aooaaeoa?neiai aaeaina
iaeaa/aao eiio?ieue niioaaonoaey o/aoiie e io/aoiie eioi?iaoeee, a
oaeaea i?iaa?eo acaeiioaycee iieacaoaeae iaaeaeo ioaeaeueiuie oi?iaie
aooaaeoa?neie io/aoiinoe.

Eiouanoai i?aaiecaoeee e enoi/ieee aai oi?ie?iaaiey na?oiie?iaaiu ii
yeiiiie/aneiio niaea?aeaieth a ?acaeaeu e iiae?acaeaeu n auaeaeaieai
ninoaaeythueo eo noaoae. Aeoeau i?aaiecaoeee na?oiie?iaaiu ii ?acaeaeai
a ii?yaeea aic?anoaiea eeeaeaeiinoe. Ianneau i?aaiecaoeee na?oiie?iaaiu
a aooaaeoa?neii aaeaina ii ?acaeaeai enoiaey ec aeaeia aeiaeaiiuo a
eiouanoai enoi/ieeia n?aaenoa (nianoaaiiua e caaiiua n?aaenoaa).

A aooaaeoa?neii aaeaina, oi?ia eioi?iai ooaa?aeaeaia Iinoaiiaeaieai
Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue ? 16 io 17 oaa?aey 2004 a.,
noaouee aeoeaa na?oiie?iaaiu a aeaoo ?acaeaeao: ?acaeae I. «Aiaiai?ioiua
aeoeau», ?acaeae II «Iai?ioiua aeoeau», a noaouee ianneaa – a o?ao
?acaeaeao: ?acaeae III «Enoi/ieee nianoaaiiuo n?aaenoa», ?acaeae IV
«Aeioiaeu e ?anoiaeu», ?acaeae V «?an/aou».

Noaouee aooaaeoa?neiai aaeaina iauaaeeiaiu ii ?acaeaeai ii i?eioeeio
acaeiiie oaycee iieacaoaeae niioaaonoaothueo ?acaeaeia aeoeaa e ianneaa
aaeaina. Oaeia iino?iaiea aooaaeoa?neiai aaeaina aeaao aiciiaeiinoue
i?iaanoe aiaeec oeiainiaiai iieiaeaiey i?aaiecaoeee. Niiinoaaeaieai
eiouanoaa e enoi/ieeia aai oi?ie?iaaiey ii niioaaonoaothuei ?acaeaeai
aeoeaa e ianneaa aaeaina ?ann/eouaatho iieacaoaee aeey ioeaiee
oeiainiaiai ninoiyiey noauaeoa oicyenoaiaaiey e noaiaie eniieueciaaiey
ei nianoaaiiuo e caaiiuo n?aaenoa.

I?e ninoaaeaiee aooaaeoa?neiai aaeaina aeieaeiu auoue eniieiaiu
o?aaiaaiey ii?iaoeaii-i?aaiauo aeoia, ?aaoee?othueo aooaaeoa?neee o/ao e
io/aoiinoue, ii ?ane?uoeth a iai eioi?iaoeee ia aeoeaao, enoi/ieeao
nianoaaiiuo n?aaenoa, iaycaoaeuenoaao, aeioiaeao e ?anoiaeao
i?aaiecaoeee. Yoe iyoue yeaiaioia, iaycaoaeueiuo e ?ane?uoeth, oaeaea
ii?aaeaeaiu INOI.

Ninoaaeyy aooaaeoa?neee aaeain ia iniiaaiee Iinoaiiaeaiey Ieienoa?noaa
Oeiainia ?anioaeeee Aaea?onue ? 16 io 17 oaa?aey 2004 a anooieoaeueiue
aaeain ia 1 yiaa?y aoaeao ioee/aony io iieacaoaeae caeeth/aiiiai aaeaina
ia 31 aeaeaa?y 2003 aiaea. Yoi naycaii n eciaiaieai a?oiie?iaee aeaiiuo
ii no?ieai aooaaeoa?neiai aaeaina aneaaenoaea oi?acaeiaiey ioaeaeueiuo
n/aoia aooaaeoa?neiai o/aoa aaaaeaiey iiauo n/aoia [11, n. 67].

Eae oaea ioia/aeinue auoa, aaeain ninoieo ec aeaoo ?acaeaeia aeoeaa
aaeaina e o?ao ?acaeaeia ianneaa aaeaina.

A ia?aii ?acaeaea i?eaiaeyony ?acii?iaeiua ii naiae i?e?iaea aeoeau:
iaoa?eaeueii-aauanoaaiiua, oeaiiua aoiaae, n?aaenoaa a ?an/aoao. Ana yoe
aeoeau iauaaeeiaiu a aeaiiii ?acaeaea ec-ca aeeeoaeueiiai oa?aeoa?a eo
eniieueciaaiey

A ?acaeaea «Aiaiai?ioiua aeoeau» iieacuaatho aeaiiua i cao?aoao
eiaanoeoeeiiiiai oa?aeoa?a, naycaiiuo n i?eia?aoaieai eee nicaeaieai
iniiaiuo n?aaenoa, iaiaoa?eaeueiuo aeoeaia e ae?oaeo aiaiai?ioiuo
aeoeaia.

Ii noaouea “Iniiaiua n?aaenoaa” iieacuaathony aeaiiua ii iniiaiui
n?aaenoaa, eae aeaenoaothuea oae e iaoiaeyueany ia eiina?aaoeee eee
caiana, ii inoaoi/iie noieiinoe.

N oi/ee c?aiey aooaaeoa?neiai o/aoa iniiaiua n?aaenoaa n/eoathony
i?aaeiaou noieiinoueth nauoa o?eaeoeaoe aaciauo aaee/ei e n?ieii neoaeau
aieaa iaeiiai aiaea (e?iia eia?iauo ecaeaeee)

E iniiaiui n?aaenoaai oaeaea ioiinyony eaieoaeueiua aeiaeaiey ia
oeo/oaiea caiaeue e a a?aiaeiaaiiua caeaiey, nii?oaeaiey e ae?oaea
iauaeou.

Ii noaouea «Iaiaoa?eaeueiua aeoeau» i?aaei?eyoea ioiineo i?aaa
iieueciaaiey i?e?iaeiuie ?ano?naie, iaoaiou, eeoeaicee iio-oao,
i?ia?aiiiua i?iaeoeou, iiiiiieueiua i?aaa e i?eaeeaaee (aeeth/ay
eeoeaicee ia ii?aaeaeaiiue aeae aeayoaeueiinoe), i?aaiecaoeeiiiua
?anoiaeu, oi?aiaua ia?ee, oiaa?iua ciaee e o.i., eioi?ua eniieuecothony
a oicyenoaa i?aaei?eyoey e i?eiinyo aeioiae a oa/aiee aeeeoaeueiiai
a?aiaie.

Ii noaouea “Aeioiaeiua aeiaeaiey a iaoa?eaeueiua oeaiiinoe”
i?aaiecaoeee, inouanoaeythuea aeioiaeiua aeiaeaiey a iaoa?eaeueiua
oeaiiinoe, i?aaeinoaaeyaiua ca ieaoo ai a?aiaiiia aeaaeaiea e
iieueciaaiea (ii aeiaiai?ai a?aiaeu (eeceiaa), i?ieaoa, iaeia) n
oeaeueth iieo/aiey aeioiaea, io?aaeatho inoaoi/ioth noieiinoue
oeacaiiiai eiouanoaa.

I?e caiieiaiee oeacaiiie a?oiiu noaoae iaiaoiaeeii ?oeiaiaenoaiaaoueny
ii?iaoeaiuie i?aaiauie aeoaie ii io?aaeaieth a aooaaeoa?neii o/aoa
iia?aoeee ii aeiaiai?ai a?aiaeu (eeceiaa), i?ieaoa eiouanoaa.

Ii noaouea “Aeiaeaiey ai aiaiai?ioiua aeoeau” (no?iea 140) iieacuaathony
cao?aou ia i?eia?aoaiea iai?oaeiaaiey, o?ainii?oiuo n?aaenoa, eiuo
iaoa?eaeueiuo aeoeaia aeeeoaeueiiai iieueciaaiey, ia no?ieoaeuenoai
caeaiee, i?i/ea eaieoaeueiua ?aaiou e cao?aou, aeeth/ay noiiu auaeaiiuo
ia eiaanoeoeeiiiua aeiaeaiey aaainia, o/eouaaaiuo ia ioaeaeueiii
noan/aoa e n/aoo 60 “?an/aou n iinoaaueeaie e iiae?yae/eeaie”.

Ia n/ao 08 “Aeiaeaiey ai aiaiai?ioiua aeoeau” ioiinyony ?anoiaeu
i?aaiecaoeee ii oieaoa i?ioeaioia ii e?aaeeoai aaieia e eiui caaiiui
n?aaenoaai, eniieueciaaiiui ia i?eia?aoaiea (nicaeaiea) iniiaiuo
n?aaenoa e iaiaoa?eaeueiuo aeoeaia. I?e yoii i?ioeaiou, oiea/aiiua
(ia/eneaiiua) iinea aaiaea a aeaenoaea iauaeoia iniiaiuo n?aaenoa e
iinoaiiaee ia o/ao iaiaoa?eaeueiuo aeoeaia, iiaeeaaeao iaeiieaieth ii
aeaaaoo n/aoa 08 “Aeiaeaiey ai aiaiai?ioiua aeoeau” n ioianaieai ia
oaaee/aiea noieiinoe niioaaonoaothuaai aeoeaa ii ieii/aiee io/aoiiai
aiaea eee ii ieii/aiee n?iea eo ia/eneaiey.

Iacaaa?oaiiua eaieoaeueiua aeiaeaiey io?aaeathony a aooaaeoa?neii
aaeaina ii oaeoe/aneei cao?aoai cano?ieueea (eiaanoi?a). Aeaiiua ii yoie
noaouea i?eaiaeyony n o/aoii i?iaaaeaiiie ii ?aoaieth I?aaeoaeuenoaa
?anioaeeee Aaea?onue ia?aioeaiee.

Ii noaouea “I?i/ea aiaiai?ioiua aeoeau” io?aaeathony ae?oaea n?aaenoaa e
aeiaeaiey, ia iaoaaeoea io?aaeaiey a ?acaeaea «Aiaiai?ioiua aeoeau» [2,
n. 361-362].

A ?acaeaea «Iai?ioiua aeoeau» aooaaeoa?neiai aaeaina i?eaiaeeony
eioi?iaoeey i ninoaaa iaoa?eaeueiuo oeaiiinoae, aeaaeoi?neie
caaeieaeaiiinoe e oeiainiauo aeiaeaiee, a oaeaea i aeaiaaeiuo n?aaenoaao
i?aaiecaoeee.

Ii niioaaonoaothuei no?ieai a?oiiu noaoae “Caianu e cao?aou”
iieacuaathony inoaoee iaoa?eaeueii-i?iecaiaenoaaiiuo caiania,
i?aaeiacia/aiiuo aeey eniieueciaaiey i?e i?iecaiaenoaa i?iaeoeoeee,
auiieiaiee ?aaio, ieacaiee oneoa, oi?aaeai/aneeo ioaeae i?aaiecaoeee
(nu?uea, iaoa?eaeu e ae?oaea aiaeiae/iua oeaiiinoe), aeey i?iaeaaee eee
ia?ai?iaeaaee (aioiaay i?iaeoeoeey, oiaa?u), a oaeaea ae?oaeo
iaoa?eaeueiuo oeaiiinoae (aeeaioiua ia au?aueaaiee e ioei?ia), a oaeaea
cao?aou i?aaiecaoeee, /eneyueany a iacaaa?oaiiii i?iecaiaenoaa
(ecaea?aeeao ia?auaiey).

Ii noaouea «Iaeiae ii i?eia?aoaiiui oeaiiinoyi» io?aaeathony noiiu
iaeiaa ia aeiaaaeaiioth noieiinoue, iiaeeaaeauea au/aoo eee ioianaieth a
onoaiiaeaiiii ii?yaeea a neaaeothueo io/aoiuo ia?eiaeao ia
niioaaonoaothuea enoi/ieee aa iie?uoey; noiiu iaeiaa n i?iaeaae
aaoiiiaeeueiiai oiieeaa.

Ii noaouea «Aioiaay i?iaeoeoeey e oiaa?u» iieacuaathony oaeoe/aneay eee
ieaiiaay naaanoieiinoue eeai ae?oaay ioeaiea, i?aaeoniio?aiiay
io?aneaauie ii?iaoeaiuie i?aaiauie aeoaie ii ieaie?iaaieth, o/aoo e
eaeueeoee?iaaieth naaanoieiinoe, inoaoea i?iaeoeoeee, i?ioaaeoae ana
noaaeee (oacu, ia?aaeaeu), i?aaeoniio?aiiua oaoiieiae/aneei i?ioeannii.

Ii noaouea “Oiaa?u ioa?oaeaiiua, auiieiaiiua ?aaiou, ieacaiiua oneoae”
io?aaeathony aeaiiua ia ioa?oaeaiiuo iieoiaoaeyi oiaa?ao e i?iaeoeoeee,
i?aaeuyaeaiiuo caeac/eeai auiieiaiiuo ?aaioao e oneoaao. Noieiinoue
oiaa?ia, i?iaeoeoeee, ?aaio, oneoa ii aeaiiie noaouea iieacuaaaony eeai
ii oaeoe/aneie naaanoieiinoe eo i?iecaiaenoaa, auiieiaiey, eeai ii
iieiie ieaiiaie (ii?iaoeaiie) naaanoieiinoe, aeeth/athuae ?anoiaeu e
oneoae, naycaiiua n eo nauoii (?aaeecaoeeae), aiciauaaiua /a?ac
aeiaiai?ioth (eiio?aeoioth) oeaio iieoiaoaeai, caeac/eeii.

Ii a?oiia noaoae “Aeaaeoi?neay caaeieaeaiiinoue” iieacuaathony aeaiiua i
?an/aoao n: iieoiaoaeyie e caeac/eeaie a ?acia?a aeiaiai?iie eee niaoiie
noieiinoe ioa?oaeaiiuo oiaa?ia, naeaiiuo ?aaio e ieacaiiuo oneoa
caeac/eeai (iieoiaoaeyi) aei iiiaioa iinooieaiey ieaoaaeae ca ieo ia
?an/aoiue (eee eiie) n/ao i?aaiecaoeee eeai ca/aoa acaeiiuo o?aaiaaiee;
caaeieaeaiiinoue iieoiaoaeae, caeac/eeia e ae?oaeo aeaaeoi?ia ii
ioa?oaeaiiie i?iaeoeoeee, oiaa?ai, auiieiaiiui ?aaioai e ieacaiiui
oneoaai, iaania/aiiay iieo/aiiuie aaenaeyie; noiia iieo/aiiuo aaainia.

Ii noaouea “Oeiainiaua aeiaeaiey” iieacuaathony eiaanoeoeee i?aaiecaoeee
a onoaaiua oiiaeu ae?oaeo i?aaiecaoeee; eiaanoeoeee i?aaiecaoeee a
oeaiiua aoiaae ae?oaeo i?aaiecaoeee, ainoaea?noaaiiua oeaiiua aoiaae e
o.i., a oaeaea i?aaeinoaaeaiiua i?aaiecaoeeae ae?oaei i?aaiecaoeeyi
caeiu.

Iauaeou oeiainiauo aeiaeaiee (e?iia caeiia), ia iiea/aiiua iieiinoueth,
iieacuaathony a aeoeaa aooaaeoa?neiai aaeaina a iieiie noiia oaeoe/aneeo
cao?ao ia eo i?eia?aoaiea n ioianaieai iaiiaaoaiiie noiiu ii
niioaaonoaothuae noaouea a?oiiu noaoae “E?aaeeoi?neay caaeieaeaiiinoue”
a ianneaa aooaaeoa?neiai aaeaina a neo/ayo, eiaaea e eiaanoi?o ia?aoee
i?aaa ia iauaeo. A inoaeueiuo neo/ayo noiiu, aianaiiua a n/ao iieaou
iiaeeaaeaueo i?eia?aoaieth iauaeoia oeiainiauo aeiaeaiee, iieacuaathony
a aeoeaa aooaaeoa?neiai aaeaina ii niioaaonoaothuae noaouea a?oiiu
noaoae “Aeaaeoi?neay caaeieaeaiiinoue”.

Ii noaouea “Aeaiaaeiua n?aaenoaa” iieacuaaaony inoaoie aeaiaaeiuo
n?aaenoa i?aaiecaoeee a eanna, ia ?an/aoiuo, aaethoiuo e niaoeeaeueiuo
n/aoao a aaieao, a oaeaea aeaiaaeiua ia?aaiaeu a iooe.

?anoeo?iaea aeaeaeaiey aeaiaaeiuo n?aaenoa i?eaiaeeony a io/aoa i
aeaeaeaiee aeaiaaeiuo n?aaenoa.

Ii noaouea “I?i/ea iai?ioiua aeoeau” iieacuaathony noiiu, ia iaoaaeoea
io?aaeaiey ii ae?oaei noaoueyi ?acaeaea «Iai?ioiua aeoeau»
aooaaeoa?neiai aaeaina [13, n. 61-64].

Oaeei ia?acii, aeoea aaeaina aeaao aiciiaeiinoue ociaoue, eaeeie
iniiaiuie n?aaenoaaie ?aniieaaaao i?aaei?eyoea, eaeiai iaee/ea
aeaiaaeiuo n?aaenoa, caiania, OIOe, aioiaie i?iaeoeoeee ia neeaaeao,
aeaaeoi?neie caaeieaeaiiinoe, ii a aeoeaa aaeaina ia oeacaia i
enoi/ieeao eo iinooieaiey.

Ana yoe aeaiiua iiaeii iaeoe a ianneaa aaeaina. Eae auei ioia/aii, auoa
ianneaiay /anoue aaeaina ninoieo ec o?ao ?acaeaeia: ?acaeae III
«Enoi/ieee nianoaaiiuo n?aaenoa», ?acaeae IV «Aeioiaeu e ?anoiaeu»,
?acaeae V «?an/aou».

Ii noaouea «Onoaaiue oiiae» iieacuaaaony onoaaiue oiiae i?aaiecaoeee,
ia?aciaaiiue ca n/ao aeeaaeia aai o/?aaeeoaeae (o/anoieeia) a
niioaaonoaee n o/?aaeeoaeueiuie aeieoiaioaie, a ii ainoaea?noaaiiui
oieoa?iui i?aaei?eyoeyi – noiia n?aaenoa, eioi?uie iaaeaeyaony
i?aaei?eyoea ni noi?iiu ainoaea?noaa i?e aai ia?aciaaiee. Oaaee/aiea e
oiaiueoaiea onoaaiiai oiiaea i?iecaiaeeony ii ?acoeueoaoai ?anniio?aiey
eoiaia aeayoaeueiinoe i?aaiecaoeee ca i?aaeuaeouee aiae e iinea aianaiey
niioaaonoaothueo eciaiaiee a o/?aaeeoaeueiua aeieoiaiou i?aaiecaoeee.

Ii no?iea «Nianoaaiiua aeoeee (aeiee), aueoieaiiua o aeoeeiia?ia
(o/?aaeeoaeae)» i?eaiaeeony noieiinoue nianoaaiiuo aeoeee (aeieae),
aueoieaiiuo o aeoeeiia?ia (o/?aaeeoaeae) a neo/aa eo auoiaea ec ninoaaa
nianoaaiieeia i?aaiecaoeee. Aeaiiua yoie noaouee aooaaeoa?neiai aaeaina
au/eoathony i?e iiaen/aoa ?acoeueoaoia ii ?acaeaeo «Enoi/ieee
nianoaaiiuo n?aaenoa» aooaaeoa?neiai aaeaina.

Ii noaouea «?aca?aiue oiiae» io?aaeaaony noiia inoaoeia ?aca?aiiai e
ae?oaeo aiaeiae/iuo oiiaeia, nicaeaaaaiuo a niioaaonoaee n
caeiiiaeaoaeuenoaii ?anioaeeee Aaea?onue eee a niioaaonoaee n
o/?aaeeoaeueiuie aeieoiaioaie. Ia yoie noaouea oaeaea io?aaeathony
noiiiaua (eo?niaua) ?acieoeu ii aeeaaeai a onoaaiue oiiae, au?aaeaiiui a
naiaiaeii eiiaa?oe?oaiie aaethoa. ?anoeo?iaea ninoaaa e aeaeaeaiey a
oa/aiea aiaea ?aca?aiuo oiiaeia i?eaiaeeony a io/aoa i aeaeaeaiee
enoi/ieeia nianoaaiiuo n?aaenoa.

Ii noaouea «Aeiaaai/iue oiiae iieacuaathony iieo/aiiua i?aaiecaoeeae
aeioiaeu, ioee/iua io i?eauee: yienneiiiue aeioiae aeoeeiia?iiai
iauanoaa, noiiu ia?aioeaiee aiaiai?ioiuo aeoeaia i?aaiecaoeee a
niioaaonoaee n onoaiiaeaiiui ii?yaeeii e ae?.

Ii noaoueyi «Ia?ani?aaeaeaiiay i?eaueue» e «Iaiie?uoue oauoie»,
iieacuaaaony inoaoie ia?ani?aaeaeaiiie i?eauee i?ioeiai aiaea (i?ioeiai
io/aoiiai ia?eiaea) eee inoaoie iaiie?uoiai oauoea i?aaiecaoeee ca
ia?eiaeu, i?aaeoanoaothuea io/aoiiio ia?eiaeo.

Ii noaouea «Oeaeaaia oeiaine?iaaiea» i?aaiecaoeee io?aaeatho inoaoee
iinooieaoeo e iaeniieueciaaiiuo oeaeaauo n?aaenoa.

?anoeo?iaea aeaiiuo ia inoaoeao n?aaenoa oeaeaaiai oeiaine?iaaiey ia
ia/aei io/aoiiai ia?eiaea ii eo aeaeai e enoi/ieeai, ia eo iinooieaiee e
eniieueciaaiee a oa/aiea io/aoiiai ia?eiaea, inoaoeao ia eiiaoe
io/aoiiai ia?eiaea iaeiiia?/aneeie i?aaiecaoeeyie i?eaiaeeony a io/aoa i
oeaeaaii eniieueciaaiee iieo/aiiuo n?aaenoa. ?anoeo?iaea enoi/ieeia
oeiaine?iaaiey oeaeaauo ia?ii?eyoee e ii?yaeie eniieueciaaiey n?aaenoa
ia onoaiiaeaiiua oeaee eiiia?/aneeie i?aaiecaoeeyie i?eaiaeeony a io/aoa
i aeaeaeaiee enoi/ieeia nianoaaiiuo n?aaenoa.

Ii ?acaeaeo IV «Aeioiaeu e ?anoiaeu» i?eaiaeeony eioi?iaoeey ia inoaoeao
noii aeioiaeia e ?anoiaeia, o/eouaaaiuo ia n/aoao ?acaeaea VIII Oeiiaiai
ieaia n/aoia aooaaeoa?neiai o/aoa, ooaa?aeaeaiiiai Iinoaiiaeaieai
Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue ? 89 io 30 iay 2003 a.

A ?acaeaea V «?an/aou» i?eaiaeyony aeaiiua i ninoaaa iaycaoaeuenoa
i?aaiecaoeee – e?aaeeoao e caeiao, ?an/aoao n iinoaaueeaie e
iiae?yae/eeaie, ?an/aoao ii iieaoa o?oaea e ae?.

Iinea caiieiaiey aooaaeoa?neiai aaeaina any caienaiiay eioi?iaoeey ii
noaoueyi iiaeoaa?aeaeaaony eiaaioa?ecaoeeae e naa?eie ?an/aoia, /oi
aoaeao ?aaeueii io?aaeaoue n?aaenoaa i?aaei?eyoey.

I?e i?iaa?ea iaiaoiaeeii onoaiiaeoue, aiaeiae/iu ee aeaiiua ia ia/aei
io/aoiiai ia?eiaea ia eiiaoe i?aaeuaeouaai ia?eiaea. Anee ii io/aoiui
iieacaoaeyi eiathony ?anoiaeaeaiey oi iie aeieaeiu auoue iainiiaaiiuie.

Oaeea ?anoiaeaeaiey aiciiaeiu a nayce n ?ai?aaiecaoeeae.

Ii?aaeaeyaony, ia neieueei niaeanothony iieacaoaee, iieo/eaoea
io?aaeaiea a ae?oaeo oi?iao io/aoiinoe n iieacaoaeyie aaeaina.

Iinea i?iaa?ee aaeain ooaa?aeaeaaony ?oeiaiaeeoaeai i?aaei?eyoey e
aeaaiui aooaaeoa?ii.

N 2000 a. a ii?yaeie iiaeaioiaee ninoaaeaiey aooaaeoa?neie io/?oiinoe
aianaiu nouanoaaiiua eciaiaiey. A ?aieao i?ia?aiiu ?aoi?ie?iaaiey
aooaaeoa?neiai o/aoa a niioaaonoaee n iaaeaeoia?iaeiuie noaiaea?oaie
oeiainiaie io/aoiinoe aaaaeaiu a aeaenoaea ii?iaoeaii-i?aaiaua aeou ii
aooaaeoa?neiio o/aoo, eioi?uie onoaiiaeaiu iiaua iiaeoiaeu e o/aoo
aeioiaeia e ?anoiaeia i?aaiecaoeee, io?aaeaieth ioaeaeueiuo
oicyenoaaiiuo iia?aoeee ninoaaeaieth e i?aaeinoaaeaieth aooaaeoa?neie
io/?oiinoe.

A /anoiinoe, anooieee a neeo iiaua Iieiaeaiey ii aooaaeoa?neiio o/aoo,
eanathueany eioi?iaoeee ii naaiaioai, iaiaoa?eaeueiui aeoeaai,
ainoaea?noaaiiie iiiiue, e?aaeeoia e caeiia e cao?ao ii ianeoaeeaaieth.
I?eioeeieaeueiua eciaiaiey i?iecioee a I?aaeeaie ninoaaeaiey e
i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe, ooaa?aeaeaiiuie Iinoaiiaeaieai
Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue ? 16 io 17 oaa?aey 2004 a.

Ana yoe i?aia?aciaaiey iicaieytho eae iiaeii aeeaea iiaeieoe e
iaaeaeoia?iaeiui noaiaea?oai, o. a. iauai?eiyoui i?eioeeiai o/aoa
eniieuecoaiuo a no?aiao n ?acaeoie ?uii/iie eio?ano?oeoo?ie,,
Eiinieeaeaoeey iaoaai o/aoa n iaaeaeoia?iaeiuie noaiaea?oaie noaaeo ia
iiaanoeo i?iaeaio i?aaeeueiiai iino?iaiey oi?iu aaeaina. Ia i?aeoeea
?aoaiea aa naiaeeeinue, eae i?aaeei, e aaaaeaieth eee eneeth/aieth oie
eee eiie noaouee.

Nia?aiaiiay oi?ia aooaaeoa?neiai aaeaina, i?eiaiyaiay a ?anioaeeea
Aaea?onue, a nie?auaiiii aeaea aeeth/aao iieacaoaee, eioi?ua auee
?anniio?aiu auoa.

A ianoiyuaa a?aiy aieueoay /anoue oi?i io/aoiinoe oi?acaeiaia. Anee
aiai?eoue i eaeeo-oi i?aia?aciaaieyo, oi iaiaoiaeeii i?iecaanoe
niaa?oainoaiaaiea niaea?aeaiey e no?oeoo?u aooaaeoa?neiai aaeaina.
Neaaeoao eiaoue a aeaeo, /oi eaaeaeay noaouey aeieaeia ioaaouaaoue
ii?aaeaeaiiua eaoaai?ee eiouanoaa e iaycaoaeuenoaa, naycaiiua n iaueie
yeiiiie/aneeie e th?eaee/aneeie i?eciaeaie. *ai iaiueoa /enei iaueo
i?eciaeia, eioi?ua n/eoathony aeinoaoi/iuie, /oiau naycaoue ianeieueei
ioaeaeueiuo noaoae eiouanoaaiiie iannu, oai /enei noaoae aaeaina aoaeao
aieueoa. ?anniio?ei iaeioi?ua aii?inu eeanneoeeaoeee ?acaeaeia e noaoae
aeoeaa e ianneaa aaeaina.

Naiay ia?aay oeaeue eeanneoeeaoeee iaoneiaeaia oai, /oi iniiaioth a?oiio
iieueciaaoaeae ninoaaeytho e?aaeeoi?u. A nayce n yoei aicieeea
iaiaoiaeeiinoue eeanneoeeaoeee noaoae aaeaina ii noaiaie eeeaeaeiinoe.
Noaouee iiaoo auoue oii?yaei/aiu eeai a ii?yaeea aic?anoaiey, eeai a
ii?yaeea oauaaiey.

Neaaeothuay eeanneoeeaoeey i?aaeiieaaaao a?oiie?iaeo aeoeaia aaeaina a
niioaaonoaee n eo ioeaieie. I?e yoii, ioeaiaiiua ii naaanoieiinoe,
i?aaenoaaeythony ioaeaeueii io aeoeaia, ioeaiaiiuo ii ?uii/iie
noieiinoe.

Ae?oaay oeaeue eeanneoeeaoeee ninoieo a oii, /oiau iiii/ue
iieueciaaoaeyi iiiyoue iaia?aiey aiia?aoa oi?aaeaiey i ?aoeiaine?iaaiee
i?aaei?eyoey. Iaeie e oa aea n?aaenoaa iiaoo auoue ioianaiu a ?ac?yae
oaeoueo, eeai a ?ac?yae ia oaeoueo aeoeaia a caaeneiinoe io oiai, aeey
eaeeo oeaeae i?aaeiacia/aiu yoe n?aaenoaa aaeieieno?aoeeae.

E?iia auoaia?a/eneaiiiai i?aaeiieaaathony e ae?oaea eeanneoeeaoeee
eioi?iaoeee a aooaaeoa?neii aaeaina:

i?aaenoaaeaiea aeiiieieoaeueiie eioi?iaoeee i aaee/eia e a?aiaie
iaeeaeaaiuo iinooieaiee e auieao, ioiinyueony e ii?aaeaeaiiui aeoeaai e
iaycaoaeuenoaai;

eeanneoeeaoeey e?aaeeoi?neie caaeieaeaiiinoe, aeaeaiea aa ii aeaeai
e?aaeeoiuo ?ano?nia, aeinooiiuo i?aaei?eyoeth.

?anniao?eaay aii?in eeanneoeeaoeee noaoae ianneaa aaeaina, oi iannea
iiae?acaeaeyaony ia caaiiua n?aaenoaa (eaieoae) e ia nianoaaiiue eaieoae
i?aaei?eyoey [14, n.30].

Oaeaea iiaeii ioiaoeoue, /oi ?aoi?ie?iaaiea aooaaeoa?neie io/?oiinoe
aeieaeii i?ioiaeeoue ii ?aiaa ninoaaeaiiie i?ia?aiia, eioi?ay
niioaaonoaiaaea iaaeaeoia?iaeiie noaiaea?oecaoeee, ii ana yoi aeieaeii
auoue iiiainooiai/aoi, iineaaeiaaoaeueii e ananoi?iiia.

Oi?ia e niaea?aeaiea aaeaina a ?anioaeeea Aaea?onue nouanoaaiii
i?eaeeaeaiu e i?eiaiyaiiio a caiaaeiie i?aeoeea. Iaeiaei eiathony
ii?aaeaeaiiua ?acee/ey, ioia?aaeaiiua a oaaeeoea 2.2 [ 15, n. 18].

I?iaiaeece?iaaa niaea?aeaiea e no?oeoo?o aeaenoaothuaai a ?anioaeeea
Aaea?onue aooaaeoa?neiai aaeaina, iiaeii ioiaoeoue iaeioi?ua
iaaeinoaoee, ec eioi?uo e auoaeatho i?aaeeiaeaiey ii aai
niaa?oainoaiaaieth.

*oi aea eanaaony ioa/anoaaiiie o/aoiie i?aeoeee, oi oi?ia aaeaina,
ooaa?aeaeaiiay Ieioeiii ?anioaeeee Aaea?onue, iineo no?iai
aeaeea?aoeaiue oa?aeoa?, /oi ia iicaieyao aeiaeoueny ?aciiia?acey
iino?iaiey aeaiiiai io/aoa a caaeneiinoe io ?acia?ia i?aaiecaoeee, io
?acee/iuo noa? aeayoaeueiinoe, io i?aaiecaoeeiiii-i?aaiauo oi?i
oi?aaeaiey. AEanoei aeaoa?ieie?iaaiiue oa?aeoa? ?aniieiaeaiey aeaiiuo a
aaeaina, ooaa?aeaeaiiii Ieioeiii ?anioaeeee Aaea?onue, i?ioeai?a/eo
iaaeaeoia?iaeiui noaiaea?oai (niaeanii eioi?ui eeanneoeeaoeey aeoeaia e
iaycaoaeuenoa a aaeaina i?iecaiaeeony ii noaiaie eeeaeaeiinoe, a ia ii
niioaaonoaeth i?enaiaiiiio oeo?o).

Anee cao?iiooue ia?aue ?acaeae aeoeaa aaeaina «Aiaiai?ioiua aeoeau», oi
iiaeii caiaoeoue, /oi iacaaiea yoiai ?acaeaea ia niioaaonoaoao oai
noaoueyi, eioi?ua a iaai aeeth/aiu. Ana n?aaenoaa i?aaiecaoeee,
iaoiaeyueany ia aa aaeaina, iaiin?aaenoaaiii eee iiin?aaeiaaiii
o/anoaotho a oicyenoaaiiii iai?ioa, eo iaeuecy i?yii iacaaoue
aiaiai?ioiuie. Iiyoiio iiaeao auoue neaaeoao caiaieoue ia?aeiaiiaaoue
yoio ?acaeae eee aa?iooueny e noa?iio «Aeieain?i/iua aeoeau».

Oaaeeoea 2.2

N?aaieoaeueiue aiaeec aaeainiauo io/aoia ?anioaeeee Aaea?onue, NOA,
Aaeeeia?eoaiee e Aano?aeee

E?eoa?ee ?anioaeeea Aaea?onueNOA, Aaeeeia?eoaiey e
Aano?aeeyAeoeaAeeth/aao iaiai?ioiua aeoeau, iaoa?eaeueiua caianu,
aeaaeoi?neoth caaeieaeaiiinoue, a?oiie?iaea ii oauaaieth eeeaeaeiinoeA
NOA ninoaa noaoae aeoeaia oio aea, iaeiaei a?oiie?iaea ii aic?anoaieth
eeeaeaeiinoe. Aaeeeia?eoaiey e Aano?aeey a?oiie?otho aeoeau ii noaoueyi
(iniiaiua n?aaenoaa, caianu, aeaaeoi?neay caaeieaeaiiinoue,
eiaanoeoeee), oaeiai ?acaeaea eae aeoea iao, a eoiaa iieacuaathony
aeoeau ca au/aoii oaeoueo iaycaoaeuenoaIanneaIannea aeeth/aao
nianoaaiiue e i?eaea/aiiue eaieoae, e?aaeeoi?neoth caaeieaeaiiinoueA NOA
ianneaaie yaeyaony oieueei i?eaea/aiiue eaieoae (caaeieaeaiiinoue ii
iaeiaai, iaeeaaoeeyi, i?i/ay e?aaeeoi?neay caaeieaeaiiinoue).
Nianoaaiiue eaieoae io?aaeaaony, eae aeoeeiia?iay nianoaaiiinoue. A
Aaeeeia?eoaiee e Aano?aeee iannea, eae a?oiie?iaea, ionoonoaoao a
io/aoaOeaeue a?oiie?iaee noaoae

Niaethaeaiea i?eioeeia aaeaina niaeanii o?aaiaiey A=INiaethaeaiea
o?aaiaiey NE=Aeoeau-Ianneau. I?e yoii a aaeainiauo io/aoao yoeo no?ai a
eaaeaeii ?acaeaea i?enoonoaotho aeiiieieoaeueiua aiaeeoe/aneea
a?oiie?iaee e ?an/aou, eioi?ua iicaieytho iiauneoue aiaeeoe/iinoue
aaeaina

Iaeiei ec iaaeinoaoeia yaeyaony oi, /oi aeieain?i/iua e e?aoein?i/iua
oeiainiaua aeiaeaiey io?aaeathony ii iaeiie noaouea. Anee a
aooaaeoa?neii o/aoa eo iiaeii o/eouaaoue ia iaeiii n/aoa, oi a aaeaina
oaeia iauaaeeiaiea iaaeiionoeii. Ioianaiea aeieain?i/iuo oeiainiauo
aeiaeaiee e iai?ioiui aeoeaai i?eaaaeao e eneaaeaieth iiiaeo oeiainiauo
eiyooeoeeaioia.

Oaeaea e iaaeinoaoeai neaaeoao ioianoe e oi, /oi nae/an a iaeiii
?acaeaea io?aaeathony e e?aoein?i/iua e aeieain?i/iua iaycaoaeuenoaa.
I?e ?an/aoa iiiaeo oeiainiauo eiyooeoeeaioia i?eaeaony ec iauaai eoiaa
ii iyoiio ?acaeaeo au/eoaoue aeieain?i/iua e?aaeeou e caeiu.

Ionoonoaea aiciiaeiinoe eiio?iee?iaaoue oaeoe/aneee ?acia? nianoaaiiuo
n?aaenoa e eo enoi/ieeia a i?aaeaeao ii?iaoeaa, iieuecoynue eioi?iaoeeae
aaeaina, iaycuaaao i?aaiecaoeee aeaeaoue aeiiieieoaeueiua aiaeeoe/aneea
?an/aou, ninoaaeyoue iiynieoaeueiua caienee, /oi ia anaaaea iaania/eaaao
o?aaoaioth i?ic?a/iinoue aooaaeoa?neie io/aoiinoe. Iiyoiio i?aaeeaaaaony
a aeoeaa aaeaina ni?aai/ii aaanoe no?ieo «Nianoaaiiua iai?ioiua
n?aaenoaa».

Anee n?aaieoue noa?oth e iiaoth oi?iu aooaaeoa?neiai aaeaina, oi iiaeii
naeaeaoue auaiae, /oi iiaay oi?ia aaeaina cia/eoaeueii eciaiaia ii
n?aaiaieth ni noa?ie oi?iie. A /anoiinoe, eciaiaiu iacaaiey ?acaeaeia
ianneaa aaeaina, /oi aieaa oi/ii io?aaeaao niaea?aeauea a ieo noaouee:
iaeioi?ua noaouee oaeaeaiu, iaeioi?ua aeiaaaeaiu eee ia?aa?oiie?iaaiu. A
oaeaea ioaeaeueii a aaeaina iieacuaathony oeaiiinoe, o/eouaaaiua ia
caaaeainiauo n/aoao. A nayce n yoeie eciaiaieyie eciaiai ii?yaeie
oi?ie?iaaiey iieacaoaeae aooaaeoa?neie io/aoiinoe, eioi?ue
?aaeaiaioe?oaony Eino?oeoeeae i ii?yaeea oi?ie?iaaiey iieacaoaeae
aooaaeoa?neie io/aoiinoe, ooaa?aeaeaiiie iinoaiiaeaieai Ieienoa?noaa
oeiainia ?A io 17 oaa?aey 2004 aiaea ? 16.

Ana yoe eciaiaiey niinianoaotho aieaa i?aaeeueiiio iiieiaieth noaoae
aaeaina e iauaeoeaiiio io?aaeaieth aai iieacaoaeae, /oi i?eaeeaeaao
aaeain aieaa eee iaiaa e iaaeaeoia?iaeiui noaiaea?oai.

Oaeei ia?acii, iiaeii naeaeaoue auaiaeu, /oi aooaaeoa?neee aaeain
yaeyaony iniiaiui enoi/ieeii eioi?iaoeee i oeiainiaii iieiaeaiee
i?aaiecaoeee. Ii yaeyaony iaeiie ec oeiiauo oi?i aooaaeoa?neie
io/aoiinoe, eioi?ay io?aaeaao noaoe/aneee ?acoeueoao aeayoaeueiinoe
i?aaei?eyoey a ii?aaeaeaiiue iiiaio a?aiaie e ia ane?uaaao i?e/ei
ii?iaeeaoeo oaeia ninoiyiea n?aaenoa e iaycaoaeuenoa. E i?eia?o, caaea/e
oi?aaeythueo ii iioeiecaoeee eniieueciaaiey aeoeaia, ii auyaeaieth
iaaeaeo ?anoiaeaie ?ano?nia e iieo/aiiuie aeioiaeaie ia iiaoo auoue
?aoaiu ia iniiaa eioi?iaoeee, niaea?aeauaeny oieueei a o?aaeeoeeiiiie
iiaeaee aooaaeoa?neiai aaeaina. Iaiaoiaeeia aeaoaeecaoeey, aiaeeoe/aneay
?anoeo?iaea iieacaoaey i?eauee ?anniao?eaaaiiai io/aoiiai ia?eiaea. Aeey
yoie oeaee neoaeeo «Io/ao i i?eaueyo e oauoeao» — aeeiaie/aneay
?acoeueoaoeaiay iiaeaeue aaeaina: Aeioiaeu – ?anoiaeu = I?eaueue,
eioi?ay yaeyaony aeiiieiaiea noaoe/aneiai iaiauaiey eioi?iaoeee.

A ie?iaie aooaaeoa?neie i?aeoeea aiai?yo i aeaoo aieueoeo a?oiiao no?ai:

no?aiu aiaeinaeniineiai (aia?eeaineiai) oeia;

no?aiu eiioeiaioaeueiie Aa?iiu (Aa?iaiey, O?aioeey, Aaeeeia?eoaiey).

Ia?aay oi?ia io/aoa yaeyaony aeiieie?othuae a ie?a. Iia aace?oaony ia
i?iecaiaenoaaiiie eiioeaioeee ?aaeeciaaiiie i?iaeoeoeee. Iieacaoaeue
?aaeeciaaiiie i?iaeoeoeee aeeth/aao ana i?iaeaaee ca aeaiiue aiae, a o.
/. e a e?aaeeo.

?aaeeciaaiiay i?iaeoeoeey ioee/aaony io au?o/ee, a ninoaa eioi?ie
aoiaeyo oaea iiea/aiiua i?iaeaaee.

?anoiaeu a io/aoa eeanneoeoee?othony ii ooieoeeyi n auaeaeaieai cao?ao
ia i?iecaiaenoai i?iaeoeoeee, cao?ao ia ia?eaoeia, iaeiaia e ae?. A
io/aoa yoe iieacaoaee au?aaeathony eae a aaniethoiie noiia oae e a
i?ioeaioao e /enoiio

iauaio i?iaeaae. Aeaeaa au/eneyaony /enoay i?eaueue, eae ?acieoea /enoui
iauaiii i?iaeaae e anaie ?anoiaeaie.

Ia iniiaaiee io/aoa ioeaieaaaony oi?aaeaiea ii ooieoeeyi i?aaei?eyoey,
niioiiny cao?aou n ?aaeeciaaiiie i?iaeoeoeeae.

O?aiei-aa?iaineay oi?ia io/aoa.

A iniiaa yoie iiaeaee eaaeeo eiioeaioeey i?iecaiaenoaa. A ea/anoaa aacu
aa?aony iauay i?iaeoeoeey ca aiae; ?anoiaeu eeanneoeoee?othony ii
i?ienoiaeaeaieth.

Ia iniiaaiee iiaeaee io/aoa eco/aaony iio?aaeaiea ii i?eoiaeo, niioiiny
?acee/iua ?anoiaeu n iauae i?iaeoeoeeae, ioeaieaaaony ia?aciaaiea

aeiaaaeaiiie noieiinoe e aa ?ani?aaeaeaiea iaaeaeo ?aai/eie, neoaeaueie,
e?aaeeoi?aie, ainoaea?noaii e naiei i?aaei?eyoeai.

2.3 Oa?aeoa?enoeea ae?oaeo oeiiauo oi?i aooaaeoa?neie io/aoiinoe, eo
niaa?oainoaiaaiea

Io/ao i i?eaueyo e oauoeao niaea?aeeo n?aaiaiea noiiu anao aeioiaeia
i?aaei?eyoey io i?iaeaaee oiaa?ia e oneoa eee ae?oaeo noaoae aeioiaeia e
iinooieaiee n noiiie anao ?anoiaeia, iiianaiiuo i?aaei?eyoeai aeey
iiaeaea?aeaiey aai aeayoaeueiinoe ca ia?eiae n ia/aea aiaea.

A ninoaa aooaaeoa?neie io/aoiinoe aeey i?aaiecaoeee anao oi?i
nianoaaiiinoe, e?iia aooaaeoa?neiai aaeaina, aoiaeyo io/ao i i?eaueyo e
oauoeao, io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa, i?eeiaeaiea e
aooaaeoa?neiio aaeaino, io/ao i aeaeaeaiee oeaeaauo n?aaenoa e
iiynieoaeueiay caienea.

Io/ao i i?eaueyo e oauoeao niaea?aeeo n?aaiaiea noiiu anao aeioiaeia
i?aaei?eyoey io i?iaeaaee oiaa?ia e oneoa eee ae?oaeo noaoae aeioiaeia e
iinooieaiee n noiiie anao ?anoiaeia, iiianaiiuo i?aaei?eyoeai aeey
iiaeaea?aeaiey aai aeayoaeueiinoe ca ia?eiae n ia/aea aiaea.

Ia iniiaaiee iinoaiiaeaiey Niaaoa Ieieno?ia ?anioaeeee Aaea?onue io 31
ieoya?y 2001 aiaea ? 1585 «Aii?inu Ieienoa?noaa oeiainia ?anioaeeee
Aaea?onue» (Iaoeeiiaeueiue ?aano? i?aaiauo aeoia ?anioaeeee Aaea?onue,
2001 aiaea, ? 105, 5/9328) a oeaeyo iaoiaeieiae/aneiai ?oeiaiaenoaa
aooaaeoa?neei o/aoii e io/aoiinoueth a ?anioaeeea Aaea?onue Ieienoa?noai
oeiainia ?anioaeeee Aaea?onue aianei eciaiaiey a Eino?oeoeee i ii?yaeea
oi?ie?iaaiey iieacaoaeae aooaaeoa?neie io/aoiinoe, ooaa?aeaeaiiie
iinoaiiaeaieai Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue io 17 oaa?aey
2004 aiaea ? 16 «I aooaaeoa?neie io/aoiinoe i?aaiecaoeee».

A niioaaonoaee n iinoaiiaeaieai Ieienoa?noaa oeiainia ?anioaeeee
Aaea?onue io 31 ia?oa 2005 aiaea ? 40 a io/aoa i i?eaueyo e oauoeao
aeaiiua i aeioiaeao, ?anoiaeao e oeiainiauo ?acoeueoaoao oi?ie?othony
ia?anoathuei eoiaii n ia/aea aiaea aei io/aoiie aeaou.

A nenoaia iio?aaeoaeueneie eiiia?aoeee “Io/ao i i?eaueyo e oauoeao”
eiaao neaaeothuee aeae. Aeaiay oi?ia a Neooeeii ?aeii caiieiyeanue ia
iniiaaiee iinoaiiaeaieai Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue io
17 oaa?aey 2004 aiaea ? 16 «I aooaaeoa?neie io/aoiinoe i?aaiecaoeee».A
niioaaonoaee n aaaaeaiiua iiaui iinoaiiaeaieai io 31 ia?oa 2005 aiaea a
io/aoa i i?eaueyo e oauoeao oa?aee eioi?iaoeeth iaeiaiaiai o/aoa.

Io/ao i i?eaueyo e oauoeao ninoieo ec o?ao ?acaeaeia:

Aeioiaeu e ?anoiaeu ii aeaeai aeayoaeueiinoe;

Iia?aoeeiiiua aeioiaeu e ?anoiaeu;

Aia?aaeecaoeeiiiua aeioiaeu e ?anoiaeu.

Ii?yaeie i?aaenoaaeaiey aeaiiuo a io/aoa i i?eaueyo e oauoeao caaeneo io
i?eciaiey i?aaiecaoeeae aeioiaeia enoiaey ec oa?aeoa?a naiae
aeayoaeueiinoe, aeaea aeioiaeia, ?acia?a e oneiaee eo iieo/aiey
(aeioiaeu io aeaeia aeayoaeueiinoe eee i?i/ea iinooieaiey —
iia?aoeeiiiua, aia?aaeecaoeeiiiua).

Ii noaouea «Au?o/ea io ?aaeecaoeee oiaa?ia, i?iaeoeoeee, ?aaio, oneoa»
iieacuaaaony au?o/ea io aeaeia aeayoaeueiinoe: io ?aaeecaoeee aioiaie
i?iaeoeoeee, oiaa?ia, ?aaio, oneoa, o/eouaaaiay ii e?aaeeoo n/aoa 90
«?aaeecaoeey» a ei??aniiiaeaioeee n aeaaaoii n/aoia o/aoa aeaiaaeiuo
n?aaenoa, ?an/aoia e ae?.

Ii noaouea «Iaeiae, aeeth/aaiua a au?o/eo io ?aaeecaoeee oiaa?ia,
i?iaeoeoeee, ?aaio, oneoa» (no?iea 020) iieacuaathony iaeiae,
ia/eneaiiua a niioaaonoaee n caeiiiaeaoaeuenoaii e io?aaeaiiua ii
aeaaaoo n/aoa 90 «?aaeecaoeey» a ei??aniiiaeaioeee n e?aaeeoii n/aoa 68
«?an/aou ii iaeiaai e nai?ai» (ii niioaaonoaothuei noan/aoai).

Ii noaouea «Au?o/ea io ?aaeecaoeee oiaa?ia, i?iaeoeoeee, ?aaio, oneoa
(ca ieionii IAeN, aeoeecia e eiuo aiaeiae/iuo iaycaoaeueiuo ieaoaaeae)»
iieacuaaaony au?o/ea io ?aaeecaoeee aioiaie i?iaeoeoeee, oiaa?ia, ?aaio,
oneoa, oeacaiiay ii no?iea «Au?o/ea io ?aaeecaoeee oiaa?ia, i?iaeoeoeee,
?aaio, oneoa. ca au/aoii iaeiaia, oeacaiiuo ii no?iea «Iaeiae,
aeeth/aaiua a au?o/eo io ?aaeecaoeee oiaa?ia, i?iaeoeoeee ?aaio eoneoa».

Anee a niioaaonoaee n caeiiiaeaoaeuenoaii i?aaiecaoeey iieo/aao
athaeaeaoiua noaneaeee ia iie?uoea ?acieoeu a oeaiao e oa?eoao, oi
oeacaiiua noiiu noaneaeee iieacuaathony ii no?iea 031

Ii noaouea “Naaanoieiinoe ?aaeecaoeee oiaa?ia, i?iaeoeoeee ?aaio, oneoa”
niaea?aeeo eioi?iaoeeth i noiia ?anoiaeia, iiianaiiuo i?aaei?eyoeai ia
i?iecaiaenoai i?iaeoeoeee (?aaio, oneoa)

Ii noaouea «Oi?aaeai/aneea ?anoiaeu» iieacuaathony noiiu, o/oaiiua ia
n/aoao 25 «Iauai?iecaiaenoaaiiua ?anoiaeu» (a /anoe oneiaii-iinoiyiiuo
?anoiaeia) e 26 «Iauaoicyenoaaiiua ?anoiaeu» a niioaaonoaee n
onoaiiaeaiiui ii?yaeeii e nienuaaaiua n ieo i?e ii?aaeaeaiee oeiainiauo
?acoeueoaoia iaiin?aaenoaaiii a aeaaao n/aoa 90 «?aaeecaoeey».

Ii noaouea «?anoiaeu ia ?aaeecaoeeth» (no?iea 060) io?aaeathony:

i?aaiecaoeeae, caiyoie i?iecaiaenoaii i?iaeoeoeee, auiieiaieai ?aaio e
ieacaieai oneoa— ?anoiaeu ii nauoo, o/eouaaaiua ia n/aoa 44 «?anoiaeu ia
?aaeecaoeeth» e ioiinyueany e ?aaeeciaaiiie i?iaeoeoeee, ?aaioai,
oneoaai;

i?aaiecaoeeae, caiyoie a oi?aiaie, niaaaeai/aneie, nauoiaie e eiie
iin?aaeie/aneie aeayoaeueiinoe, — ecaea?aeee ia?auaiey, o/eouaaaiua ia
n/aoa 44 «?anoiaeu ia ?aaeecaoeeth» e i?eoiaeyueany ia ?aaeeciaaiiua
oiaa?u.

A ?acaeaea II «Iia?aoeeiiiua aeioiaeu e ?anoiaeu» ?ane?uaaaony
eioi?iaoeey i noiiao iieo/aiiuo iia?aoeeiiiuo aeioiaeia e
niioaaonoaothueo ei iia?aoeeiiiuo ?anoiaeia, aeeythueo ia oeiainiaua
?acoeueoaou aeayoaeueiinoe i?aaiecaoeee ca io/aoiue ia?eiae.

Ii noaoueyi ?acaeaea III «Aia?aaeecaoeeiiiua aeioiaeu e ?anoiaeu»
?ane?uaaaony eioi?iaoeey i noiiao iieo/aiiuo aia?aaeecaoeeiiiuo
aeioiaeia e ?anoiaeia, aeeythueo ia oeiainiaua ?acoeueoaou
aeayoaeueiinoe i?aaiecaoeee ca io/aoiue ia?eiae.

A ninoaaa aia?aaeecaoeeiiiuo aeioiaeia e aia?aaeecaoeeiiiuo ?anoiaeia
iieacuaathony aeioiaeu e ?anoiaeu, i?eaaaeaiiua a Eino?oeoeee ii
i?eiaiaieth Oeiiaiai ieaia n/aoia aooaaeoa?neiai o/aoa, ooaa?aeaeaiiie
iinoaiiaeaieai Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue io 30 iay 2003
a. ? 89 (Iaoeeiiaeueiue ?aano? i?aaiauo aeoia ?anioaeeee Aaea?onue, 2003
a., ? 104, 8/9975), a oaeaea eiua aeioiaeu e ?anoiaeu n o/aoii
o?aaiaaiee caeiiiaeaoaeuenoaa ?anioaeeee Aaea?onue.

I?e caiieiaiee no?ie «I?eaueue (oauoie) io ?aaeecaoeee» (no?iea 070),
«I?eaueue (oauoie) io iia?aoeeiiiuo aeioiaeia e ?anoiaeia» (no?iea 130),
«I?eaueue (oauoie) io aia?aaeecaoeeiiiuo aeioiaeia e ?anoiaeia» (no?iea
190) e «I?eaueue (oauoie) ca io/aoiue ia?eiae» (no?iea 200) iieacuaaaony
oeiainiaue ?acoeueoao aeayoaeueiinoe i?aaiecaoeee ca io/aoiue ia?eiae a
niioaaonoaee n aeaiiuie n/aoa 99 «I?eauee e oauoee» a ei??aniiiaeaioeee
ni n/aoaie 90 «?aaeecaoeey», 91 «Iia?aoeeiiiua aeioiaeu e ?anoiaeu» e 92
«Aia?aaeecaoeeiiiua aeioiaeu e ?anoiaeu».

Ii noaouea «I?eaueue (oauoie) e ?ani?aaeaeaieth» (no?iea 240)
iieacuaaaony oauoie (aeaaaoiaia naeueaei ii n/aoo 99 «I?eauee e oauoee»)
eee inoaoie i?eauee (e?aaeeoiaia naeueaei ii n/aoo 99 «I?eauee e
oauoee»), iiaeeaaeauee ia?aianaieth ia n/ao 84 «Ia?ani?aaeaeaiiay
i?eaueue (iaiie?uoue oauoie)» e ?ani?aaeaeaieth ii iai?aaeaieyi
eniieueciaaiey a niioaaonoaee n o/?aaeeoaeueiuie aeieoiaioaie eee
o/aoiie iieeoeeie i?aaiecaoeee.

A ?acaeaea «Ni?aaea. ?anoeo?iaea ioaeaeueiuo aia?aaeecaoeeiiiuo
aeioiaeia e ?anoiaeia iieacuaathony aia?aaeecaoeeiiiua aeioiaeu e
aia?aaeecaoeeiiiua ?anoiaeu ec aiaeeoe/aneiai o/aoa e n/aoo 92
«Aia?aaeecaoeeiiiua aeioiaeu e ?anoiaeu»: ii a?aoa 5 «Aeioiaeu» –
?anoeo?iaea no?iee 160 a?aou 3 aeaiiie oi?iu, ii a?aoa 6 «?anoiaeu» –
?anoeo?iaea no?iee 170 a?aou 3 aeaiiie oi?iu» [16, n.39-42].

?anniao?eaay aeaenoaothuoth io/aoiinoue i oeiainiauo ?acoeueoaoao,
iiaeii neacaoue, /oi iia ii naiaio iauaio e ninoaao ia niioaaonoaoao
iaaeaeoia?iaeiui noaiaea?oai, o. e. iia ia oaeiaeaoai?yao o?aaiaaieth
iieaciie eioi?iaoeee, o. a. eioi?iaoeee iicaieythuae, eae aioo?aiiei oae
e aiaoiei iieueciaaoaeyi i?eiyoue yooaeoeaiua oicyenoaaiiua ?aoaiey, ii
a oiaea a?aiy io/ao niaea?aeeo ana iniiaiua neaaaaiua eia/iiai
yeiiiie/aneiai iieacaoaey aeayoaeueiinoe i?aaei?eyoey i?eauee eee
oauoea. A iai iieacuaathony oa iieacaoaee, eioi?ua aeeytho ia ?acia?
i?eauee (oauoea).

A iaaeaeoia?iaeiie i?aeoeea nouanoaoao aieueoia /enei ?aciiaeaeiinoae
Io/aoa i i?eaueyo e oauoeao. Aeiieie?othuae yaeyaony aiaei-aia?eeaineay
iiaeaeue, eioi?ay aeiaieueii aeecea e aaei?onneiio aiaeiao. Yoa iiaeaeue
oa?aeoa?ecoaony aeaoiy iniaaiiinoyie.

Ai-ia?auo, a iniiaa iino?iaiey aeaiiiai io/aoa eaaeeo eiioeaioeey
i?iaeaiiie i?iaeoeoeee, eioi?oth aeeth/atho ana i?iaeaaee i?iaeoeoeee ca
io/aoiue ia?eiae, a o. /. i?iaeaaee a e?aaeeo. A iaoae aea no?aia
o/eouaaaony oieueei au?o/ea io ?aaeecaoeee eeai iinooieaoay ia ?an/aoiue
n/ao, eeai ninoaaeaoay noiia ioa?oaeaiiie i?iaeoeoeee.

Ai-aoi?uo, eeanneoeeaoeey cao?ao no?ieony enoiaey ec eo ooieoeee, oi
anoue auaeaeythony cao?aou ia i?iecaiaenoai, nauo, aaeieieno?aoeaiua,
oeiainiaua e i?i/ea ?anoiaeu.

A eiioeiaioaeueiie Aa?iia oe?iei ?ani?ino?aiaia o?aiei-aa?iaineay
iiaeaeue io/aoa i i?eaueyo e oauoeao. Ioee/eoaeueiua aa iniaaiiinoe
caeeth/athony a oii, /oi a ea/anoaa aaciaiai e?eoa?ey aa?oo ia iauai
i?iaeaae, a aaeiaie i?iecaaaeaiiue i?iaeoeo, aeeth/athuee iauai
i?iaeaae, neeaaee?iaaiioth e ioa?oaeaiioth i?iaeoeoeeth; eeanneoeeaoeey
cao?ao inouanoaeyaony ia ii ooieoeeiiaeueiiio eo iacia/aieth, a ii
i?ienoiaeaeaieth (oiaa?ii-iaoa?eaeueiua oeaiiinoe, ca?ieaoa,
aii?oecaoeey, oeiainiaua ?anoiaeu, iaeiae). Aeaaiaea?y oaeiio
iino?iaieth iiaeaee aiaeeoee iiaeao eco/aoue ?anoiaeu ii yeaiaioai
cao?ao, eeanneoeoee?oaiuo ii i?ienoiaeaeaieth e aaeiaiio i?iecaaaeaiiiio
i?iaeoeoo. I?e yoii ioe?uaaaony aiciiaeiinoue i?ineaaeeoue ca i?ioeannii
ia?aciaaiey aiiaue nicaeaiiuo oeaiiinoae (aeiaaaeaiiie noieiinoe) e
?ani?aaeaeaiea eo iaaeaeo ?acee/iuie caeioa?aniaaiiuie noi?iiaie –
ia?niiaeii, e?aaeeoi?aie, ainoaea?noaii e naiei i?aaei?eyoeai. Iaeiaei n
oi/ee c?aiey ?aoeeiiaeueiinoe e i?inoiou ?an/aoia aiaei-aia?eeaineay
iiaeaeue i?aaeii/oeoaeueiaa. .[17, n. 29]

Ioee/eoaeueiua iniaaiiinoe iiaeii i?ineaaeeoue a oaaeeoea 2.3:

Oaaeeoea 2.3

Oa?aeoa?enoeea oi?i io/aoa i i?eaueyo e oauoeao

Iniiaiua oaeoi?uAiaei-aia?eeaineay iiaeaeueO?aiei-aa?iaineay
iiaeaeueAaei?onneay iiaeaeue1. Iniiau iino?iaieyEiioeaioeey i?iaeaiiie
i?iaeoeoeeeAaeiaie i?iecaaaeaiiue i?iaeoeoAu?o/ea io ?aaeecaoeee2.
Eeanneoeeaoeey cao?aoii ooieoeee:

naaanoieiinoue;

aaeieieno?aoeaiua ?anoiaeu;

cao?aou ii nauoo;

cao?aou ia enneaaeiaaiey;

o/anoea ?aaioieeia a i?eaueyoii nouanoao:

cao?aou ia i?eia?aoaiea nu?uey;

cao?aou ia ia?niiae;

aii?oecaoeeyIi ooieoeee:

naaanoieiinoue;

?anoiaeu ia ?aaeecaoeeth;

oi?aaeai/aneea ?anoiaeu3. ?aoeeiiaeueiinoue e i?inoioaAieaa
i?aaeii/oeoaeueiaIaiaa i?aaeii/oeoaeueiaIaiaa i?aaeii/oeoaeueia
(iaiaoiaeeii niaa?oainoaiaaiea)4. Aiaeeoe/aneea aiciiaeiinoeIicaieyao
i?iaiaeece?iaaoue cao?aou ae?oaeie niiniaaie (ii ooieoeee e
nouanoao)Aeinooiai oieueei iaoiae i?aaenoaaeaiey (ii nouanoao)Iicaieyao
i?iaiaeece?iaaoue cao?aou ae?oaei niiniaii

Niaa?oainoaiaaiea io/aoa i i?eaueyo e oauoeao, niaea?aeaiea eioi?iai ca
iineaaeiea aiaeu oioue e i?aoa?iaei nouanoaaiiua eciaiaiey, iaeiaei eae
iieacuaaao iiuo, aai eioi?iaoeeiiiay aieinoue e aiaeeoe/aneea
aiciiaeiinoe aanueia ia?aie/aiu. Yoi au?aaeaaony a oii, /oi ii ia aeaao
iieiie eioi?iaoeee aeey ioeaiee yooaeoeaiinoe ioaeaeueiuo aeaeia
aeayoaeueiinoe (iia?aoeeiiiie, eiaanoeoeeiiiie e oeiainiaie), ia
iicaieyao oaycaoue aeaiaaeiua iioiee n oeiainiauie ?acoeueoaoaie ii
aeaeai aeayoaeueiinoe e o.ae. Iiuo ca?oaaaeiuo no?ai aeieacae
oeaeaniia?aciinoue ninoaaeaiey io/aoa i oeiainiauo ?acoeueoaoao
i?aaei?eyoee enoiaey ec yeiiiie/aneie eiioeaioeee i?eauee. A?oiie?iaea
aeioiaeia e ?anoiaeia ii oa?aeoa?o aeayoaeueiinoe (iniiaiie,
eiaanoeoeeiiiie e oeiainiaie), iainiaeaiiue o/ao yeno?ai?aeeia?iuo
iinooieaiee e ?anoiaeia e ae?oaea niaoeeoe/aneea iiiaiou yoie iiaeaee
iicaieytho anai caeioa?aniaaiiui noi?iiai ioeaieoue yeiiiie/aneoth
aeecianiiniaiinoue i?aaei?eyoey, aai iaaeaaeiinoue a oeiainiaii
ioiioaiee, ii?aaeaeyoue noaiaiue iia?aoeeiiiiai e oeiainiaiai ?eneia.
Oaeie aeeooa?aioee?iaaiiue o/ao aeioiaeia e ?anoiaeia iaiaoiaeei oaeaea
aeey ii?aaeaeaiey oeaiu nianoaaiiiai e caaiiiai eaieoaea,
?aioaaaeueiinoe niaieoiiuo aeoeaia, iia?aoeeiiiiai eaieoaea, oeiainiauo
eiaanoeoeee, nianoaaiiiai eaieoaea, yooaeoa oeiainiaiai eaaa?eaeaea e
ae?oaeo iieacaoaeae.

Naaaeaiey i eiiia?/aneeo e oi?aaeai/aneeo ?anoiaeao, eioi?ua i?eaiaeyony
a aeaenoaothuai io/aoa, ia ea?atho nouanoaaiiie ?iee i?e aiaoiai aiaeeca
i?eauee. Yoa eioi?iaoeey eiaao aieueoaa cia/aiea i?e aioo?eoe?iaiiii
aiaeeca, eioi?oth iao?oaeii iieo/eoue iaiin?aaenoaaiii ec aiaeeoe/aneeo
?aaeno?ia aooaaeoa?neiai o/aoa. Ai?acaei aaaeiaa au auei iieacaoue a
yoie oi?ia io/aoiinoe noiio iinoiyiiuo cao?ao a ninoaaa iieiie
naaanoieiinoe i?iaeoeoeee. Yoe aeaiiua iaiaoiaeeiu aeey ii?aaeaeaiey
aacoauoi/iiai iauaia i?iaeaae (ii?iaa ?aioaaaeueiinoe), ciiu
aaciianiinoe, o?iaiy iia?aoeeiiiiai ?enea i?aaei?eyoey, eae iniiaiuo
iieacaoaeae aai oeiainiaie onoie/eainoe.

Oi?aaeai/aneea ?anoiaeu, io?aaeaaiua a aeaiiii io/aoa, — yoi aeaeaei ia
ana iinoiyiiua ecaea?aeee i?aaei?eyoey, iacaaenyuea io iauaiia aai
aeayoaeueiinoe. A ninoaa iinoiyiiuo cao?ao aoiaeeo, e?iia oiai, /anoue
ca?aaioiie ieaou i?iecaiaenoaaiiuo ?aai/eo-iia?aiaiueeia, aeiieaou,
aii?oecaoeey iaoei e iai?oaeiaaiey, a?aiaeiay ieaoa, eeceiaiaua
ieaoaaee, i?ioeaiou ca e?aaeeo e ae?. Neaaeiaaoaeueii, cia/eoaeueiay
/anoue i?iecaiaenoaaiiie naaanoieiinoe ?aaeeciaaiiie i?iaeoeoeee
ioiineony e iinoiyiiui cao?aoai, iacaaenyuei io aeeiaieee iauaiia
aeayoaeueiinoe i?aaei?eyoey, oaeaea eae e, i?aaeai/aneea e eiiia?/aneea
?anoiaeu aeeth/atho cia/eoaeueioth aeieth ia?aiaiiuo cao?ao. Ionthaea
aaeiaay (ia?aeeiaeueiay) i?eaueue, io?aaeaaiay a aeaiiii io/aoa, ia a
iieiie ia?a niioaaonoaoao naiae nouiinoe.

Aaaaeaiea a aooaaeoa?neoth io/aoiinoue iieacaoaey iinoiyiiuo cao?ao
i?aaei?eyoey aeaei au aiciiaeiinoue aiaoiei iieueciaaoaeyi ii?aaeaeyoue
aacoauoi/iue iauai i?iaeaae e ciio aaciianiinoe i?aaei?eyoey, o?iaaiue
iia?aoeeiiiiai ?enea, a neaaeiaaoaeueii iieiaa e oi/iaa ioeaieaaoue
onoie/eainoue oeiainiaiai ninoiyiey oicyenoaothuaai noauaeoa.

Aeey ioeaiee ea/anoaa aeeiaieee i?eauee auei au oeaeaniia?aciui au?o/eo,
noiio ia?aiaiiuo cao?ao e i?eaueue io ?aaeecaoeee i?iaeoeoeee
iieacuaaoue ia oieueei ca i?ioeue e io/aoiue ia?eiae, ii e ca i?ioeue
ia?eiae a ia?an/aoa ia oaeoe/aneee iauai i?iaeaae io/aoiiai ia?eiaea.
Oaeay eioi?iaoeey iaiaoiaeeia aeey eco/aiey oaeoi?ia oi?ie?iaaiey
i?eauee, o.a. iiaeii auei au aeaeaoue, eae eciaieeanue aa noiia ca n/ao
iauaiia i?iaeaae, no?oeoo?u ?aaeeciaaiiie i?iaeoeoeee, o?iaiy aa
naaanoieiinoe e ioioneiuo oeai.

A aeaenoaothuae oi?ia io/aoa i i?eaueyo e oauoeao ia io?aaeaaony e oaeie
iieacaoaeue eae iauay noiia i?eauee aei auieaou i?ioeaioia e iaeiaia,
eioi?ay iaiaoiaeeia aeey ?an/aoa iiiaeo iieacaoaeae, oa?aeoa?ecothueo
yooaeoeaiinoue aeayoaeueiinoe i?aaei?eyoey

Io/ao i aeaeaeaiee enoi/ieeia nianoaaiiuo n?aaenoa (oi?ia 3). (ni.
i?eeiaeaiea). Io/ao i aeaeaeaiee enoi/ieeia nianoaaiiuo n?aaenoa
(onoaaiiai, aeiaaai/iiai, ?aca?aiiai oiiaeia) niaea?aeeo aeaiiua i
aaee/eia enoi/ieeia nianoaaiiuo n?aaenoa ia ia/aei io/aoiiai ia?eiaea,
ia eo oaaee/aiee (ia/eneaiee) ii eaaeaeiio enoi/ieeo ?inoa, ia eo
oiaiueoaiee ii iai?aaeaieyi ?anoiaeiaaiey e i aaee/eia enoi/ieeia ia
eiiaoe io/aoiiai ia?eiaea.

Ii noaouea «Onoaaiue oiiae» a a?aoa 3 «Inoaoie ia ia/aei aiaea»
i?aaiecaoeey iieacuaaao noiio onoaaiiai oiiaea ia ia/aei io/aoiiai
aiaea, caoeene?iaaiioth a o/?aaeeoaeueiuo aeieoiaioao. A neo/aa
oaaee/aiey a oa/aiea io/aoiiai aiaea onoaaiiai oiiaea a onoaiiaeaiiii
ii?yaeea niioaaonoaothuay noiia io?aaeaaony a a?aoa 4 oeacaiiie noaouee,
a a neo/aa oiaiueoaiey – a a?aoa 5. Oiaiueoaiea onoaaiiai oiiaea
aiciiaeii a neo/aa ecuyoey aeeaaeia o/anoieeaie (o/?aaeeoaeyie),
aiioee?iaaiey nianoaaiiuo aeoeee aeoeeiia?iui iauanoaii, oiaiueoaiey
aeeaaeia eee iiieiaeueiie noieiinoe aeoeee i?e aeiaaaeaiee ?acia?a
onoaaiiai oiiaea aei aaee/eiu /enouo aeoeaia. Iia?aoeee ii aianaieth eee
auauoeth eiouanoaa a onoaaiue oiiae i?inoiai oiaa?euanoaa io?aaeathony
ioaeaeueiie no?ieie.

Ii noaouea «?aca?aiue oiiae» io?aaeathony noiiu ?aca?aiuo oiiaeia,
nicaeaaaaiuo a niioaaonoaee n caeiiiaeaoaeuenoaii eee o/?aaeeoaeueiuie
aeieoiaioaie. A neo/aa iiaaoaiey caaeieaeaiiinoe ii aciinai a onoaaiue
oiiae, au?aaeaiiie a eiino?aiiie aaethoa, eo?niaua ?acieoeu io?aaeathony
oaeaea ii oeacaiiie noaouea.

Ii noaouea «Aeiaaai/iue oiiae» io?aaeaaony oaaee/aiea aeiaaai/iiai
oiiaea i?aaiecaoeee ca n/ao i?e?inoa noieiinoe eiouanoaa a ?acoeueoaoa
aai ia?aioeaiee a onoaiiaeaiiii ii?yaeea, i?eiyoey e o/aoo eiouanoaa a
?acoeueoaoa inouanoaeaiey eaieoaeueiuo aeiaeaiee, iieo/aiiiai
yienneiiiiai aeioiaea.

I?e oi?ie?iaaiee iieacaoaeae Io/aoa i aeaeaeaiee enoi/ieeia nianoaaiiuo
n?aaenoa aeaiiua i ia?ani?aaeaeaiiie i?eauee (iaiie?uoii oauoea)
iieacuaathony ?acaeaeueii. I?e yoii ia?ani?aaeaeaiiay i?eaueue
io?aaeaaony a io/aoa eae inoaoie i?eauee iinea ia/eneaiey iaeiaia e
nai?ia ec i?eauee a niioaaonoaee n caeiiiaeaoaeuenoaii ?anioaeeee
Aaea?onue.

Ii noaouea «Oeaeaaia oeiaine?iaaiea» io?aaeaaony aeaeaeaiea n?aaenoa,
iieo/aiiuo i?aaiecaoeeae ec niioaaonoaothueo enoi/ieeia ia oeaee naiae
aeayoaeueiinoe (n ?anoeo?iaeie enoi/ieeia iinooieaiee a ni?aaea i
oeaeaaii eniieueciaaiee athaeaeaoiiai e aiaathaeaeaoiiai
oeiaine?iaaiey).

Ii noaouea «?aca?au i?aaenoiyueo ?anoiaeia» io?aaeathony aeaiiua i
iaee/ee ia ia/aei e eiiaoe io/aoiiai ia?eiaea ?aca?aia i?aaenoiyueo
?anoiaeia, ia?acoaiuo i?aaiecaoeeae a niioaaonoaee n caeiiiaeaoaeuenoaii
?anioaeeee Aaea?onue e i?eiyoie o/aoiie iieeoeeie, aeaeaeaiee n?aaenoa
eaaeaeiai ?aca?aa a oa/aiea io/aoiiai ia?eiaea.

I?e ?ane?uoee eioi?iaoeee ii noaouea «Aeioiaeu aoaeoueo ia?eiaeia»
neaaeoao iieacaoue aeaiiua i noiiao eo?niauo ?acieoe, ia?aciaaaoeony ia
io/aoioth aeaoo, noieiinoe aacaiciacaeii iieo/aiiuo oeaiiinoae, eiuo
aeioiaeao i?aaiecaoeee, ioiinyueony e aoaeouei io/aoiui ia?eiaeai.

I?e oi?ie?iaaiee iieacaoaeae ?acaeaea 2 «Ni?aaea i oeaeaaii
eniieueciaaiee athaeaeaoiiai e aiaathaeaeaoiiai oeiaine?iaaiey» a Io/aoa
i aeaeaeaiee enoi/ieeia nianoaaiiuo n?aaenoa i?aaiecaoeey iieacuaaao
?acaeaeueii n?aaenoaa, iieo/aiiua:

ec athaeaeaoa a aeaea aeaiaaeiuo n?aaenoa eee eiouanoaa;

oeaio?aeeciaaiiuo io?aneaauo e iaaeio?aneaauo oiiaeia;

ianoiuo athaeaeaoia;

aiaathaeaeaoiuo oiiaeia, nicaeaiiuo ii ?aoaieth I?aaeoaeuenoaa e
I?aceaeaioa ?anioaeeee Aaea?onue, a oaeaea enoi/ieee nianoaaiiuo
n?aaenoa. [2, n. 381-385]

Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa (oi?ia 4).(ni. i?eeiaeaiea )
Aeaiiue io/ao niaea?aeeo naaaeaiey i iioieao aeaiaaeiuo n?aaenoa
(iinooieaiea, iai?aaeaiea aeaiaaeiuo n?aaenoa) n o/aoii eo inoaoeia ia
ia/aei e eiiaoe io/aoiiai ia?eiaea ii aeaeai aeayoaeueiinoe – oaeouay,
eiaanoeoeeiiiay e oeiainiaay. A io/aoa i?eaiaeyony naaaeaiey i
aeaeaeaiee aeaiaaeiuo n?aaenoa i?aaiecaoeee, o/eouaaaiuo ia n/aoao
aooaaeoa?neiai o/aoa 50 «Eanna», 51 «?an/aoiue n/ao», 52 «Aaethoiue
n/ao», 55 «Niaoeeaeueiua n/aoa a aaieao», 57 «Ia?aaiaeu a iooe». Io/ao
ninoaaeyaony a aaei?onneeo ?oaeyo.

Ii a?oiia noaoae «Iinooieei aeaiaaeiuo n?aaenoa – anaai» (no?iea 020) e
«Iai?aaeaiii aeaiaaeiuo n?aaenoa – anaai» (no?iea 030) oi?iu
ninoaaeythony a ?ac?aca oaeouae, eiaanoeoeeiiiie e oeiainiaie
aeayoaeueiinoe i?aaiecaoeee.

Ii no?ieai 021-029 io?aaeathony noiiu aeaiaaeiuo n?aaenoa, oaeoe/anee
iinooieaoea ia n/aoa o/aoa aeaiaaeiuo n?aaenoa ca ia?eiae n ia/aea aiaea
ca ?aaeeciaaiiua oiaa?u, i?iaeoeoeeth, ?aaiou, oneoae, aeeth/ay
?aaeecaoeeth i?iaeoeoeee, ?aaio, oneoa ianeoaeeaathueo i?iecaiaenoa e
oicyenoa, ?aaeecaoeeth i?i/aai eiouanoaa, noiiu aeaiaaeiuo n?aaenoa
iinooieaoea ia n/aoa aacaiciacaeii, e o. ae.

Ii no?ieai 031-039 io?aaeathony noiiu aeaiaaeiuo n?aaenoa, oaeoe/anee
auaeaiiua ec eannu, ia?a/eneaiiua n ?an/aoiiai e eiuo n/aoia
i?aaiecaoeee ia i?eia?aoaiea oiaa?ii-iaoa?eaeueiuo oeaiiinoae, iieaoo
?aaio, oneoa (a oii /enea a aeaea aaainia). [13, n. 72]

Ni?aai/ii iieacuaathony noiiu aeaiaaeiuo n?aaenoa, naeaiiuo
i?aaiecaoeeae a aaie eee eioth e?aaeeoioth i?aaiecaoeeth, eioi?ua a
eoiaiaua iieacaoaee aeaiiiai ?acaeaea io/aoa ia aeeth/athony.

Aeaiiue io/ao a ioee/ea io noa?ie oi?iu eiaao ?yae eciaiaiee. Ii eiaao
aeaa ?acaeaea: «Aeaeaeaiea enoi/ieeia nianoaaiiuo n?aaenoa» e «Ni?aaea i
oeaeaaii eniieueciaaiee athaeaeaoiiai e aiaathaeaeaoiiai
oeiaine?iaaiey». A ia?aii ?acaeaea io?aaeathony: noiia onoaaiiai oiiaea,
caoeene?iaaiiay a o/?aaeeoaeueiuo aeieoiaioao, noiiu ?aca?aiuo oiiaeia,
aeaeaeaiea aeiaaai/iiai oiiaea, oeaeaaia oeiaine?iaaiea, ?aca?au
i?aaenoiyueo ?anoiaeia, aeioiaeu aoaeoueo ia?eiaeia, ia?ani?aaeaeaiiay
i?eaueue (iaiie?uoue oauoie). Ai aoi?ii ?acaeaea i?eaiaeyony aeaiiua i
n?aaenoaao, iieo/aiiuo ec athaeaeaoa.

Oaeei ia?acii, ii aeaiiui Io/aoa i aeaeaeaiee enoi/ieeia nianoaaiiuo
n?aaenoa iieueciaaoaee iieo/atho oeaiioth eioi?iaoeeth i aaee/eia e
no?oeoo?a nianoaaiiiai eaieoaea, eniieueciaaiee oiiaeia, iiaoo a
eaeie-oi ia?a i?iaiice?iaaoue oeiainiaia iieiaeaiea e o?iaaiue
aeeaeaeaiaeia e ae?oaia.

Io/ao i i?eaueyo e oauoeao neoaeeo aeey ecia?aiey i?eaueueiinoe
i?aaei?eyoey ca ii?aaeaeaiiue ia?eiae iooai niioianaiey ?anoiaeia e
aeioiaeia. Ii a iai ionoonoaoao iiiaio, eiaaea eiaei ianoi aeaeaeaiea
aeaiaaeiuo n?aaenoa e aeeyiea i?iecaiaenoaaiiie aeayoaeueiinoe ia
eeeaeaeiinoue e ieaoaaeaniiniaiinoue. Yoo eioi?iaoeeth aeaao Io/ao i
aeaeaeaiee aeaiaaeiuo n?aaenoa.

Aei neo ii? nouanoaotho i?iaeaiu ninoaaeaiey e oieeiaaiey eioi?iaoeee,
niaea?aeauaeny a io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa. A Aaei?onnee
ii ia iieo/ee oiai i?eciaiey, eaeia ii eiaao a iaaeaeoia?iaeiie
i?aeoeea. Ninoaaeyy Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa, iaiaoiaeeii
iieacaoue nianoaaiieeai e e?aaeeoi?ai, /oi i?aaei?eyoea niiniaii
iaania/eoue i?eoie aeaiaaeiuo n?aaenoa io oaeouae aeayoaeueiinoe. N yoie
oeaeueth iaiaoiaeeii i?aaeeueii ioiineoue noiiu ia niioaaonoaothuee aeae
aeayoaeueiinoe.

?acee/athony acaeyaeu ia niaea?aeaiea iiiyoey «aeaiaaeiua n?aaenoaa».
I?e ninoaaeaiee io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa a niioaaonoaee n
Eino?oeoeeae i ii?yaeea oi?ie?iaaiey iieacaoaeae aooaaeoa?neie
io/aoiinoe, ooaa?aeaeaiiie iinoaiiaeaieai Ieienoa?noaa oeiainia
?anioaeeee Aaea?onue io 17 oaa?aey 2004 aiaea ? 16 eniieuecoaony
eioi?iaoeey oieueei i aeaiaaeiuo n?aaenoaao, io?aaeaiiuo ia n/aoao 50
«Eanna», 51 «?an/aoiua n/aoa», 52 «Aaethoiua n/aoa», 55 «Niaoeeaeueiua
n/aoa a aaieao». Aeaiaaeiua yeaeaaeaiou i?e iiaeaioiaea aeaiiiai io/aoa
ia ii?aaeaeythony e ia eniieuecothony. A niioaaonoaee n
iaaeaeoia?iaeiuie noaiaea?oaie aooaaeoa?neiai o/aoa (noaiaea?o ? 7)
io/ao iieacuaaao aeaeaeaiea aeaiaaeiuo n?aaenoa e eo yeaeaaeaioia.

Ia iao acaeyae, a nayce n i?eaioaoeeae aooaaeoa?neiai o/aoa ?anioaeeee
ia iaaeaeoia?iaeiua noaiaea?ou, auei au oeaeaniia?acii i?e ninoaaeaiee
io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa i?aaiecaoeee oaeaea aeeth/aoue e
aeaiaaeiua yeaeaaeaiou. Aeey o/aoa eioi?iaoeee i aeaeaeaiee aeaiaaeiuo
yeaeaaeaioia i?aaiecaoeee iiaoo eniieueciaaoue n/ao 57 «Ia?aaiaeu a
iooe» e n/ao 58 «Oeiainiaua aeiaeaiey» — a /anoe eiaanoeoeee, ia?ae/iue
n?ie iiaaoaiey eioi?uo ia i?aauoaao o?ao ianyoeaa.

Aaaeiui i?e ninoaaeaiee io/aoa yaeyaony ono?aiaiea aioo?aiieo iai?ioia,
eioi?ua aicieeatho i?e ia?aoiaea aeaiaaeiuo n?aaenoa ec iaeiie noaouee a
ae?oaoth. Iaaeaeoia?iaeiue noaiaea?o ? 7 «Io/aou i aeaeaeaiee aeaiaaeiuo
n?aaenoa» oaeia ia?aiauaiea aeaiaaeiuo n?aaenoa ia ?anniao?eaaao eae
aeaeaeaiea. Yoi aucaaii iaiaoiaeeiinoueth ono?aiaiey aeaieiiai n/aoa.

Ia cao?aaeaathony oaeaea aii?inu iaaeaiaaeiuo iia?aoeee eiaanoeoeeiiiiai
e oeiainiaiai oa?aeoa?a, io?aaeathuea iniiaiua n?aaenoaa, aeieain?i/iue
e?aaeeo eeai onoaaiue eaieoae. E oaeei iia?aoeeyi iiaeii ioianoe
i?eia?aoaiea iniiaiuo n?aaenoa ca n/ao aeieain?i/iuo e?aaeeoia,
iiaaoaiea e?aaeeoi?neie caaeieaeaiiinoe iin?aaenoaai ia?aaea/e
e?aaeeoi?ai aeiiieieoaeueiuo aeoeee e o. ae. Yoe iia?aoeee
i?aaenoaaeytho niaie iau/ioth eiaanoeoeeiiioth eeai oeiainiaoth
aeayoaeueiinoue. Iiyoiio caeiiiia?ai aii?in i oeaeaniia?aciinoe
io?aaeaiey yoie eioi?iaoeee a io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa.
Iaeiaei, i?eiya ai aieiaiea, /oi iaeiie ec oeaeae io/aoa yaeyaony
i?aaeinoaaeaiea eioi?iaoeee aeey ieaie?iaaiey eiaanoeoeeiiiie e
oeiainiaie iieeoeee i?aaei?eyoey, e yoe iia?aoeee iaycaoaeueii iiaeeytho
ia ninoiyiea aeaiaaeiuo n?aaenoa i?aaiecaoeee a aoaeouai,
iaaeaeoia?iaeiua noaiaea?ou i?aaeoniao?eaatho eo io?aaeaiea a io/aoa i
aeaeaeaiee aeaiaaeiuo n?aaenoa. A nayce n yoei i?aaeeaaaai aaanoe a
oi?io ioa/anoaaiiiai io/aoa niaoeeaeueiue ?acaeae «Ia?a/aiue
iaaeaiaaeiuo iia?aoeee, naycaiiuo n eiaanoeoeeiiiie e oeiainiaie
aeayoaeueiinoueth».

Nouanoaotho aeaa iaoiaea ninoaaeaiey io/aoa i aeaeaeaiee aeaiaaeiuo
n?aaenoa: i?yiie e einaaiiue.

I?ei?eoao a auai?a iaoiaea i?aaeinoaaeaiey aeaiiiai io/aoa ninoaaeoaeyie
aeieaeai iniiauaaoueny ia noaiaie iieaciinoe eioi?iaoeee,
niinianoaothuae i?eiyoeth yeiiiie/aneeo ?aoaiee noauaeoaie ?uii/iuo
ioiioaiee. I?aeoeea iiiaeo ca?oaaaeiuo i?aaei?eyoee iieacuaaao, /oi
io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa iiaeao ninoaaeyoueny
iaeiia?aiaiii aeaoiy iaoiaeaie — i?yiui e einaaiiui. Oaeie iiaeoiae
iaania/eaaao iia?aoeaiia oi?aaeaiea e eiio?ieue iaae oeiainiauie
iioieaie oicyenoaothuaai noauaeoa. Yoio iiuo iiaeao auoue i?eiaiai e a
ioa/anoaaiiie i?aeoeea.

A i?ioeanna ?aaiou n eioi?iaoeeae io/aoa oeaeaniia?acii auaeaeyoue
noaaeeueiua e neo/aeiua enoi/ieee iinooieaiey aeaiaaeiuo n?aaenoa ia
i?aaei?eyoea. Ioaeaeueii a eiiiaioa?eyo e io/aoo neaaeoao oeacaoue oa
noiiu, eioi?ua naycaiu n aicieeoeie a io/aoiii ia?eiaea eo?niauie
?ecieoeaie, eioi?ua ia i?aaenoaaeytho oaeoe/aneiai aeaeaeaiey aeaiaaeiuo
n?aaenoa, iaeiaei, aeeytho ia eo iauaa eciaiaiea. Oaeay i?ioeaaeo?a
iicaieyao nicaeaoue eioi?iaoeeiiioth aaco aeey i?iaiice?iaaiey aoaeoueo
aeaiaaeiuo iioieia. Ia iao acaeyae, io/ao i aeaeaeaiee aeaiaaeiuo
n?aaenoa iaycaoaeueii aeieaeai niaea?aeaoue n?aaieoaeueiua aeaiiua ca
i?aaeuaeouee ia?eiae.

I?eeiaeaiea e aooaaeoa?neiio aaeaino (oi?ia 5) (ni. i?eeiaeaiea). A
?acaeaea 1 «Aeaeaeaiea caaiiuo n?aaenoa» i?aaiecaoeey iieacuaaao iaee/ea
ia ia/aei e eiiaoe aiaea n?aaenoa, iieo/aiiuo eae a aeaea e?aaeeoia
aaieia, oae e caeiia o ae?oaeo i?aaiecaoeee e oece/aneeo eeoe (oaeouea,
i?ieiiae?iaaiiua e i?in?i/aiiua), aeeth/ay noiiu ia/eneaiiuo
(oiea/aiiuo) i?ioeaioia. A io/aoa ioaeaeueiuie no?ieaie io?aaeathony
aeaiiua i e?aaeeoao e caeiao, ia aica?auaiiuo (iaiiaaoaiiuo) a n?iee,
onoaiiaeaiiua aeiaiai?ii, i i?in?i/aiiuo e i?iaeeaiiuo athaeaeaoiuo
nnoaeao e caeiao. E?iia oiai, aeaaony ?anoeo?iaea iieo/aiiuo e?aaeeoia e
caeiia ii eo oeaeaaiio iacia/aieth.

A ?acaeaea 2 «Aeaaeoi?neay e e?aaeeoi?neay caaeieaeaiiinoue»
io?aaeathony aeaiiua i aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe
i?aaiecaoeee, o/eouaaaiie ia n/aoao o/aoa ?an/aoia, aeeth/ay
iaycaoaeuenoaa, iaania/aiiua aaenaeyie, aaainu iieo/aiiua e auaeaiiua.
I?aaiecaoeee, ii?aaeaeythuea a aooaaeoa?neii o/aoa au?o/eo io
?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa ii ia?a eo iieaou, a ninoaa
aeaiiuo i aeaaeoi?neie caaeieaeaiiinoe aeeth/atho noieiinoue oiaa?ia
ioa?oaeaiiuo, auiieiaiiuo ?aaio e ieacaiiuo oneoa, o/oaiiuo ia n/aoao 45
«Oiaa?u ioa?oaeaiiua» e 46 «Auiieiaiiua yoaiu ii iacaaa?oaiiui ?aaioai»,
ii aeiaiai?iie (niaoiie) oeaia.

E e?aoein?i/iie caaeieaeaiiinoe ioiineony caaeieaeaiiinoue ni n?ieii
iiaaoaiey niaeanii caeeth/aiiiio aeiaiai?o aei iaeiiai aiaea (ia/eiay n
iiiaioa i?eiyoey iaycaoaeuenoa a aooaaeoa?neii o/aoa), a e aeieain?i/iie
– ni n?ieii iiaaoaiey aieaa iaeiiai aiaea. Ii no?ieai, oa?aeoa?ecothuei
aeaiiua i i?in?i/aiiie caaeieaeaiiinoe, io?aaeathony iieacaoaee
caaeieaeaiiinoe, ii eioi?ie enoaeee i?aaeoniio?aiiua a aeiaiai?ao n?iee
iiaaoaiey caaeieaeaiiinoe. A aeaiiii ?acaeaea aeaaeoi?neay e
e?aaeeoi?neay caaeieaeaiiinoue ?anoeo?iauaaaony ii eaaeaeiio aa aeaeo.

A ?acaeaea 3 «Aii?oece?oaiia eiouanoai» i?eaiaeyony aeaiiua i ninoaaa
iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia, i?eiaaeeaaeaueo
i?aaiecaoeee, a oaeaea ia eiouanoaa, naeaaaaiii a a?aiaeo (eeceia).
Aii?oece?oaiia eiouanoai io?aaeaaony ii ia?aiia/aeueiie noieiinoe.

A iiae?acaeaea «Iniiaiua n?aaenoaa» iieacuaathony iaee/ea e aeaeaeaiea
iniiaiuo n?aaenoa i?aaiecaoeee ii eo aeaeai (caeaiey, nii?oaeaiey e
o.i.). A io/aoa io?aaeaaony noieiinoue anao iniiaiuo n?aaenoa
i?aaiecaoeee, /eneyueony o iaa ia aaeaina, aeeth/ay ioaeaeueiua aeaeu
iniiaiuo n?aaenoa, naeaiiuo a a?aiaeo, i?aaeinoaaeaiiuo aanieaoii eee
aacaeaenoaothueo (iaoiaeyueony ia eiina?aaoeee, a ?aca?aa e o.i.).
Aeaiiua i?eaiaeyony ii ia?aiia/aeueiie, eee ainnoaiiaeoaeueiie,
noieiinoe.

A iiae?acaeaea «Iaiaoa?eaeueiua aeoeau» i?eaiaeeony ?anoeo?iaea aeoeaia,
ioiineiuo e iaiaoa?eaeueiui aeoeaai niaeanii o?aaiaaieyi iaoeeiiaeueiuo
noaiaea?oia (iieiaeaiee, eino?oeoeee) ii aooaaeoa?neiio o/aoo
iaiaoa?eaeueiuo aeoeaia.

A iiae?acaeaea «Aeioiaeiua aeiaeaiey a iaoa?eaeueiua oeaiiinoe»
iieacuaaaony iaee/ea e aeaeaeaiea eiouanoaa, iaoiaeyuaainy ia aaeaina
i?aaiecaoeee e naeaaaaiiai ai a?aiaiiia aeaaeaiea e iieueciaaiea.
Ni?aai/ii oaeaea io?aaeathony aeaiiua i ia?aioeaiea iniiaiuo n?aaenoa, i
ia/eneaiiie aii?oecaoeee iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia e i
noieiinoe eiouanoaa, ia?aaeaiiiai i?aaiecaoeeae a caeia ii aeiaiai?o.

A ?acaeaea 4 «Aeaeaeaiea n?aaenoa oeiaine?iaaiey aeieain?i/iuo
eiaanoeoeee» iieacuaaaony iaee/ea nianoaaiiuo e i?eaea/aiiuo n?aaenoa o
i?aaiecaoeee e eo eniieueciaaiea ia oeaee eaieoaeueiuo e ae?oaeo
aeieain?i/iuo oeiainiauo aeiaeaiee. Eioi?iaoeey ?anoeo?iauaaaony ii
aeaeai enoi/ieeia nianoaaiiuo e i?eaea/aiiuo n?aaenoa, o/anoaothueo a
aeieain?i/iii eiaanoe?iaaiee eiouanoaa i?aaiecaoeee.

A ?acaeaea 5 «Oeiainiaua aeiaeaiey» ?anoeo?iauaaaony ninoaa
aeieain?i/iuo e e?aoein?i/iuo oeiainiauo aeiaeaiee i?aaiecaoeee a
aaei?onneeo ?oaeyo e eiino?aiiuo aaethoao, o/eouaaaiuo ia n/aoa 58
«Oeiainiaua aeiaeaiey» [2, n. 388-391].

A niioaaonoaee n Eino?oeoeeae i ii?yaeea oi?ie?iaaiey iieacaoaeae
aooaaeoa?neie io/aoiinoe, ooaa?aeaeaiiie iinoaiiaeaieai Ieienoa?noaa
oeiainia ?anioaeeee Aaea?onue io 17 oaa?aey 2004 aiaea ? 16 iiaay oi?ia
io/aoa ioee/aaony io noa?ie oi?iu iaiueoei iaai?ii ?acaeaeia, ii yoe
?acaeaeu aieaa iieii e na?oiie?iaaii niaea?aeao niioaaonoaothuea
iieacaoaee.

Io/ao i oeaeaaii eniieueciaaiee iieo/aiiuo n?aaenoa Aeaiiue io/ao
ninoaaeytho iaeiiia?/aneea i?aaiecaoeee, nouanoaothuea ca n/ao
iinooiathueo anooieoaeueiuo, /eaineeo e aeia?iaieueiuo aciinia, a oaeaea
iieo/aaiuo aeioiaeia io inouanoaeaiey eiiia?/aneie aeayoaeueiinoe. Yoe
n?aaenoaa eniieuecothony aeey ?aaeecaoeee oeaee, i?aaeoniio?aiiie
onoaaii iaeiiia?/aneie i?aaiecaoeee. A io/aoa i oeaeaaii eniieueciaaiee
iieo/aiiuo n?aaenoa io?aaeathony aeaiiua ia inoaoeao n?aaenoa ia ia/aei
aiaea, ?aiaa iinooieaoeo a ea/anoaa anooieoaeueiuo, /eaineeo,
aeia?iaieueiuo aciinia eee aeioiaeia io inouanoaeaiey
i?aaei?eieiaoaeueneie aeayoaeueiinoe, i iinooieaiee (iiaeeaaeauai
iinooieaiee) oeacaiiuo n?aaenoa, eo ?anoiaeiaaiee a oa/aiea io/aoiiai
ia?eiaea e inoaoeao ia eiiaoe io/aoiiai ia?eiaea. Io/ao caiieiyaony ia
iniiaa aeaiiuo, o/oaiiuo ia n/aoa o/aoa oaeoe/aneeo ?anoiaeia, naycaiiuo
n aeayoaeueiinoueth iaeiiia?/aneie i?aaiecaoeee, e nienaiiuo ia
oiaiueoaiea oeaeaauo iinooieaiee.

Iiynieoaeueiay caienea. Iiynieoaeueiay caienea oa?aeoa?ecoao
aeayoaeueiinoue i?aaiecaoeee a io/aoiii aiaeo. I?eaiaeyony a iae aeaiiua
ii iieacaoaeyi, ia iaoaaeoei io?aaeaiey a oi?iao aiaeiaie aooaaeoa?neie
io/aoiinoe.

A iiynieoaeueiie caienea iaiaoiaeeii ?ane?uoue aeaiiua noaoae, ii
eioi?ui a aooaaeoa?neii aaeaina e io/aoa i i?eaueyo e oauoeao
io?aaeathony i?i/ea aeoeau, ianneau, e?aaeeoi?u, aeaaeoi?u, eiua
iaycaoaeuenoaa, ioaeaeueiua aeaeu i?eaueae e oauoeia a neo/aa eo
nouanoaaiiinoe a iauae noiia.

A iiynieoaeueiie caienea neaaeoao i?eaanoe e?aoeoth oa?aeoa?enoeeo
aeayoaeueiinoe i?aaiecaoeee (aeaeu aeayoaeueiinoe), iniiaiua iieacaoaee
aeayoaeueiinoe e oaeoi?u, iiaeeyaoea a io/aoiii aiaeo ia oicyenoaaiiua e
oeiainiaua ?acoeueoaou aeayoaeueiinoe i?aaiecaoeee.

E?iia oiai, iaiaoiaeeii i?eaanoe aeaiiua i aeioiaeao, ?anoiaeao e
iaycaoaeuenoaao, auyaeaiiuo iinea aeaou ninoaaeaiey aiaeiaie
aooaaeoa?neie io/aoiinoe aei aa i?aaenoaaeaiey e nouanoaaiii aeeythueo
ia ioeaieo eiouanoaaiiiai e oeiainiaiai iieiaeaiey i?aaiecaoeee,
aeeth/ay i?eiyoea ?aoaiey i ?ani?aaeaeaiee i?eauee.

I?e eciaiaiee anooieoaeueiiai aaeaina ia ia/aei aiaea a iiynieoaeueiie
caienea iauyniythony i?e/eiu eciaiaiee.

I?aaiecaoeey, eiathuay aei/a?iea e caaeneiua iauanoaa, a iiynieoaeueiie
caienea i?eaiaeeo naaaeaiey ia eo iaee/ee, ianoa iaoiaeaeaiey,
iaeiaiiaaiee e aeaea aeayoaeueiinoe [13, n. 74-75].

Ia iieacaoaee aooaaeoa?neiai aaeaina e io/aoa i oeiainiauo ?acoeueoaoao,
a neaaeiaaoaeueii, ia ?acoeueoaou ?an/aoia aiaeeoe/aneeo iieacaoaeae
ieacuaaao aeeyiea o/aoiay iieeoeea i?aaiecaoeee. Nouanoaoao iainiiaaiiay
oi/ea c?aiey, /oi iaeiei ec iaiaoiaeeiuo oneiaee eaaeeoeoee?iaaiiiai
eioa?i?aoe?iaaiey io/aoiinoe yaeyaony ciaiea oao o/aoiuo i?eioeeiia,
eioi?uie ?oeiaiaenoaiaaeenue i?e aa ninoaaeaiee. A ia?aoth i/a?aaeue yoi
eanaaony i?aaee ioeaiee eiouanoaa (noaoae aaeaina), iaoiaeeee
ii?aaeaeaiey oeiainiauo ?acoeueoaoia e ae?.

Cia/eo, /oiau iaania/eoue aeinoiaa?ioth ioeaieo oeiainiaiai ninoiyiey
aiaoieie iieueciaaoaeyie aooaaeoa? aeieaeai io?aceoue a iiynieoaeueiie
caienea iniiaiua o/aoiua i?eioeeiu, i?eiyoua ia i?aaei?eyoee.
Iaycaoaeueiui oneiaeai ninoaaeaiey iiynieoaeueiie caienee aeieaeii auoue
io?aaeaiea a iae ia oieueei oaeoa eciaiaiey o/aoiie iieeoeee, ii e
iineaaenoaee yoeo eciaiaiee aeey no?oeoo?u aaeaina e oeiainiauo
?acoeueoaoia.

I?aeoeea iieacuaaao, /oi eaaeeoeoee?iaaiii ninoaaeaiiua iiynieoaeueiua
caiene e aiaeiaiio io/aoo iiaoo noaoue aeaenoaaiiui iaoiaeii
eniieueciaaiey auyaeaiiuo a ieo ?aca?aia, ieacuaatho cia/eoaeueioth
iiiiuue a ?an/aoa oeiainiauo iieacaoaeae, niinianoaotho aeinoiaa?iie
ioeaiea oeiainiaiai ninoiyiey i?aaiecaoeee.

Iaeiaei, eae i?aaeei, ninoaaeaiea iiynieoaeueiuo caienie iineo /enoi
oi?iaeueiue oa?aeoa?, a aiaeec, i?iaiaeeiue a iiynieoaeueiuo caieneao,
ia ioaa/aao i?aaeuyaeaiiui o?aaiaaieyi.

A ianoiyuaa a?aiy iiynieoaeueiay caienea ninoaaeyaony i?aaiecaoeeae
i?iecaieueii, ii naiaio oniio?aieth. Eiie?aoiia niaea?aeaiea
iiynieoaeueiie caienee ii?aaeaeyaony niaaoii (i?aaeaieai) i?aaiecaoeee n
o/aoii iio?aaiinoae iieueciaaoaeae aooaaeoa?neiai io/aoa.

Eae iaaeinoaoie a o/aoii-aiaeeoe/aneie ?aaioa Neooeeiai ?aeii
iaiaoiaeeii ioiaoeoue oio oaeo, /oi a ninoaaa aiaeiaie io/aoiinoe
ionoonoaoao iiynieoaeueiay caienea.

Oaeei ia?acii, iiyaeaiea iiauo aeaeia e oi?i oicyenoaiaaiey
iaoneaaeeaaao iaiaoiaeeiinoue iiauneoue eioi?iaoeaiinoue aeaenoaothuae
aooaaeoa?neie io/aoiinoe. Aeaeueiaeoaa oaaee/aiea a nia?aiaiiuo oneiaeyo
oicyenoaiaaiey i?aaiecaoeee n ?acee/iie i?aaiecaoeeiiii-i?aaiaie
no?oeoo?ie i?eaaaeao e iiyaeaieth iiauo oi?i io/aoiinoe.

2.4 Aioo?enenoaiiay aooaaeoa?neay io/aoiinoue, aa niaa?oainoaiaaiea

Aeey oi?aaeaiey ?anoiaeaie e aeioiaeaie i?aaiecaoeee iio?aaeoaeueneie
eiiia?aoeee, a oaeaea aeey inouanoaeaiey eiio?iey nio?aiiinoe
eiiia?aoeaiie nianoaaiiinoe I?aaeaieai Aaeeiiinithca ooaa?aeaeaia
aioo?enenoaiiay (aaaeiinoaaiiay) aooaaeoa?neay io/aoiinoue. Iia
aeeth/aao o?e io/aoiua oi?iu, ninoaaeyaiua ca eaa?oae, iieoaiaeea,
aeaayoue ianyoeaa, aiae e i?aaenoaaeyaiua auoanoiyuae eiiia?aoeaiie
i?aaiecaoeee. Iaoiaee/aneea oeacaiey ii aa ninoaaeaieth ?ac?aaaouaaao
Oi?aaeaiea aooaaeoa?neiai o/aoa e io/aoiinoe Aaeeiiinithca, a
ooaa?aeaeaao eo I?aaeaiea Aaeeiiinithca.

Neooeeia ?aeii, eae e ae?oaea i?aaei?eyoey iio?aaeoaeueneie eiiia?aoeee,
ninoaaeytho aua o?e io/aoiua oi?iu, ninoaaeyaiua ca eaa?oae, iieoaiaeea,
aeaayoue ianyoeaa, aiae e i?aaenoaaeyaiua auoanoiyuae eiiia?aoeaiie
i?aaiecaoeee.

Io/ao i ?anoiaeao ia ?aaeecaoeeth oiaa?ia (oi?ia 3) (ni. i?eeiaeaiea)
caiieiytho i?aaiecaoeee, inouanoaeythuea aeayoaeueiinoue a noa?a
oi?aiaee, iauanoaaiiiai ieoaiey, caeoiie e ?aaeecaoeee
naeueneioicyenoaaiiuo i?iaeoeoia e nu?uey. Ninoaaeytho aai ii aeaiiui
?aaeno?ia aiaeeoe/aneiai o/aoa ecaea?aeae ia?auaiey. A io/aoa aeaiiua
i?eaiaeyony ia?anoathuei eoiaii n ia/aea aiaea.

A aeaiiii io/aoa io?aaeathony ecaea?aeee ia?auaiey, i?eoiaeyueany ia
?aaeeciaaiiua oiaa?u. Eoiaiaay noiia ecaea?aeae ia?auaiey i?aaiecaoeee,
io?aaeaiiay a Io/aoa i ?anoiaeao ia ?aaeecaoeeth oiaa?ia, aeieaeia
?aaiyoueny noiia niioaaonoaothueo ?anoiaeia, i?eaaaeaiiie a Io/aoa i
i?eaueyo e oauoeao.

Aeey oeaeae ninoaaeaiey oeiainiaie io/aoiinoe i?eaiaeeony iieacaoaeue
i?eauee (oauoea), ?ann/eoaiiue aac o/aoa ia?aie/aiee ii ii?ie?iaaieth
(eeieoe?iaaieth) ioaeaeueiuo aeaeia ?anoiaeia. Aeey oeaeae
iaeiaiiaeiaeaiey e ninoaaeaiey iaeiaiaie io/aoiinoe oi?ie?oaony
iieacaoaeue i?eauee (oauoea) io ?aaeecaoeee oiaa?ia ii aeaeai
oi?aiai-caeoii/iie aeayoaeueiinoe, ?ann/eoaiiue n o/aoii onoaiiaeaiiuo
ii?i (eeieoia) ?anoiaeia.

Io/ao i ?anoiaeao ia ?aaeecaoeeth oiaa?ia niaea?aeeo ?yae aooaaeoa?neeo
ni?aaie. A ieo io?aaeathony iieacaoaee, oa?aeoa?ecothuea iioiaue,
?icie/iue oiaa?iiai?io, oiaa?iiai?io i?aaiecaoeee, inouanoaeythueo
iauanoaaiiia ieoaiea, caaioiaeoaeueiue iai?io, inoaoee ii?ie?oaiuo
oiaa?ii-iaoa?eaeueiuo oeaiiinoae e oa?u ia io/aoioth aeaoo.

Io/ao i naaanoieiinoe i?iecaaaeaiiie i?iaeoeoeee (?aaio, oneoa) e
oeiainiauo ?acoeueoaoao (oi?ia 7) (ni. i?eeiaeaiea) ninoaaeytho
i?aaiecaoeee, inouanoaeythuea i?iecaiaenoaaiioth aeayoaeueiinoue e
caieiathueany ieacaieai oneoa.

A ia?aii ?acaeaea io/aoa io?aaeathony iieacaoaee iauaia auiouaiiie
i?iaeoeoeee, naaanoieiinoe i?iecaaaeaiiie i?iaeoeoeee, iauaia
?aaeeciaaiiie i?iaeoeoeee e ?acoeueoaoa io ?aaeecaoeee i?iaeoeoeee ii
i?iiuoeaiiiio i?iecaiaenoao a oeaeii e ii ioaeaeueiui aeaeai
i?iecaiaenoa (oeaaiia/aiea, i?iecaiaenoai ieiaeiiaiuiuo eiina?aia,
i?iecaiaenoai eieaaniuo ecaeaeee, i?iecaiaenoai i?i/eo ieuaauo e
iaieuaauo i?iaeoeoia e o.ae.). I?aaiecaoeee, inouanoaeythuea
i?iecaiaenoaaiioth aeayoaeueiinoue, a io/aoa io?aaeatho oaeoe/aneea
cao?aou ia i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee ii onoaiiaeaiiie
iiiaieeaoo?a noaoae cao?ao. I?e/ai i?eaiaeyony aeaa iieacaoaey
i?iecaiaenoaaiiie naaanoieiinoe e iieiie oaeoe/aneie naaanoieiinoe
i?iecaaaeaiiie i?iaeoeoeee: naaanoieiinoue, ?ann/eoaiiay n o/aoii
onoaiiaeaiiuo ia?aie/aiee ii aeeth/aieth cao?ao (ii?i, eeieoia), e
naaanoieiinoue, ?ann/eoaiiay ii oaeoe/aneei cao?aoai aac o/aoa
ia?aie/aiee ia aeeth/aiea ioaeaeueiuo aeaeia ?anoiaeia.

N o/aoii onoaiiaeaiiuo ia?aie/aiee ii aeeth/aieth a naaanoieiinoue
i?iaeoeoeee ioaeaeueiuo aeaeia ?anoiaeia iin?aaenoaii eo ii?ie?iaaiey
(eeieoe?iaaiey) a io/aoa io?aaeathony aeaa iieacaoaey i?eauee (oauoea)
io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa). Aeey oeaeae iaeiaiiaeiaeaiey
e ninoaaeaiey iaeiaiaie io/aoiinoe i?eaiaeeony iieacaoaeue i?eauee
(oauoea) io ?aaeecaoeee i?iaeoeoeee, ?ann/eoaiiue enoiaey ec
onoaiiaeaiiuo ia?aie/aiee ii aeeth/aieth a naaanoieiinoue i?iaeoeoeee
ioaeaeueiuo aeaeia ?anoiaeia. Aeey oeaeae ninoaaeaiey oeiainiaie
io/aoiinoe i?eaiaeeony iieacaoaeue i?eauee io ?aaeecaoeee i?iaeoeoeee,
?ann/eoaiiue aac o/aoa ia?aie/aiee ii aeeth/aieth cao?ao a
naaanoieiinoue i?iecaaaeaiiie e ?aaeeciaaiiie i?iaeoeoeee. A yoii
?acaeaea ni?aai/ii oeacuaatho /enei oauoi/iuo i?aaei?eyoee
(i?iecaiaenoa).

Iieacaoaee io/aoa io?aaeathony ia?anoathuei eoiaii n 1a/aea aiaea. Aeey
caiieiaiey yoiai ?acaeaea io/aoa eniieuecotho aeaiiua aiaeeoe/aneiai
o/aoa ii n/aoai 20 «Iniiaiia i?iecaiaenoai» e 90 «?aaeecaoeey»,
niioaaonoaothuei noan/aoai.

Ai aoi?ii ?acaeaea io/aoa io?aaeatho au?o/eo io ?aaeecaoeee i?iaeoeoeee,
?aaio e oneoa, cao?aou ia eo i?iecaiaenoai e ?aaeecaoeeth, a oaeaea
oeiainiaua ?acoeueoaou ii anai aeaeai i?iecaiaenoaaiiie aeayoaeueiinoe.
Aeaiiue ?acaeae io/aoa caiieiytho i?aaiecaoeee, inouanoaeythuea
i?iecaiaenoai i?iaeoeoeee naeueneiai oicyenoaa, ieacaiea o?ainii?oiuo
oneoa, auiieiaiea no?ieoaeueiuo ?aaio, eioi?iaoeeiiii-oaoie/aneia
ianeoaeeaaiea e ?uiee. I?e/ai cao?aou ia i?iecaiaenoai e ?aaeecaoeeth
i?iaeoeoeee (?aaio, oneoa) e i?eaueue (oauoie) ii aeaiiui aeaeai
aeayoaeueiinoe io?aaeathony eae n o/aoii ia?aie/aiee ii aeeth/aieth
ioaeaeueiuo ?anoiaeia a naaanoieiinoue i?iecaiaeeiie i?iaeoeoeee (?aaio,
oneoa), oae e aac o/aoa aeaiiuo ia?aie/aiee.

Aeey caiieiaiey yoiai ?acaeaea io/aoa eniieuecothony o/aoiua aeaiiua n
ia/aea aiaea ii n/aoai 20 «Iniiaiia i?iecaiaenoai», 23 «Aniiiiaaoaeueiua
i?iecaiaenoaa», 29 «Ianeoaeeaathuea i?iecaiaenoaa e oicyenoaa», 90
«?aaeecaoeey». Iieacaoaee Io/aoa i naaanoieiinoe i?iecaaaeaiiie
i?iaeoeoeee (?aaio, oneoa) e oeiainiauo ?acoeueoaoao (oi?ia 7) aeieaeiu
auoue oiaeaeanoaaiiu niioaaonoaothuei iieacaoaeyi a io/aoa i i?eaueyo e
oauoeao (oi?ia 2).

Io/ao i ninoiyiee nio?aiiinoe eiiia?aoeaiie nianoaaiiinoe (oi?ia 11)
(ni. i?eeiaeaiea) io?aaeaao ninoiyiea ?an/aoia ii aiciauaieth iaaeinoa/
e oeuaiee ia ia/aei aiaea e eiiaoe io/aoiiai ia?eiaea, a oaeaea eo
aeaeaeaiea a io/aoiii ia?eiaea. Io/ao caiieiytho ii aeaiiui ?aaeno?ia
aiaeeoe/aneiai o/aoa iaaeinoa/, iioa?ue e oeuaiee. Ninoaaeytho aai
?aaioieee aooaaeoa?ee niaianoii ni niaoeeaeenoaie ?aaeceiiiiai ?acaeaea.

Auyaeaiiua i?e eiaaioa?ecaoeeyo iaaeinoa/e io?aaeatho a io/aoa ii
eiee/anoao neo/aaa e ii noiia, auaeaeyy noiiu onoaiiaeaiiuo iaaeinoa/
oiaa?ii-iaoa?eaeueiuo oeaiiinoae e aeaiaaeiuo n?aaenoa. Ioaeaeueiuie
iiceoeeyie a io/aoa iieacuaatho iaaeinoa/e, ia?a/eneaiiua n ae?oaeo
n/aoia e i?eiyoua io ae?oaeo i?aaiecaoeee.

Oiaiueoaiea caaeieaeaiiinoe ii iaaeinoa/ai e oeuaieyi io?aaeatho ii
enoi/ieeai eo iiaaoaiey eee iai?aaeaieyi nienaiey a io/aoiii ia?eiaea:
acuneaiea n aeiiaiuo eeoe, nienaiea ia oauoee, ia?a/eneaiea ia ae?oaea
n/aoa, ia?aaea/a ae?oaei i?aaiecaoeeyi. Caaeieaeaiiinoue ii iaaeinoa/ai
e oeuaieyi ia eiiaoe io/aoiiai ia?eiaea a?oiie?oaony ii noaiaie
aioiaiinoe aa e acuneaieth e iaania/aieth eneiauie aeieoiaioaie
(iiaeoaa?aeaeaia noaeii, iaoiaeeony a noaeaaii-neaaenoaaiiuo i?aaiao e
o.i.).

E aeaiiiio io/aoo caiieiythony ni?aaee: i iioa?yo io ii?/e, ioianaiiuo
ia aeiiaiuo eeoe; i aeaeaeaiee caaeieaeaiiinoe ii e?aaeai; ia oua?aa io
no?aoiauo neo/aaa; i iaee/ee naa?oii?iaoeaiuo inoaoeia oiaa?ia; i
i?aaeinoaaeaiee i/a?aaeiuo ioioneia; i ?acoeueoaoao i?iaaaeaiiuo
?aaecee; i iiaeai?a e ?annoaiiaea eaae?ia; i i?iaiaeeiuo ia?ii?eyoeyo ii
i?aaeoi?aaeaeaieth iaaeinoa/ e iioa?ue.

Ana auoa ?anniio?aiiua oi?iu io/aoia eiatho aieueoia cia/aiea, eae aeey
aioo?aiiaai iieueciaaoaey, oae e aeey aiaoiaai iieueciaaoaey, ii a oiaea
a?aiy eo iauai i?aauoaao iauai iaaeaeoia?iaeiuo io/aoia. A oi a?aiy eae
a iaaeaeoia?iaeiie i?aeoeea i?aaeoniio?ai ia?aoiue i?ioeann: nie?auaiea
iauaiia io/aoiinoe e i?e yoii nio?aiyy iieiia io?aaeaieai anao
iaiaoiaeeiuo aeaiiuo, eae aeey aioo?aiieo (ioa/anoaaiiuo), oae e aeey
aiaoieo (ca?oaaaeiuo) iieueciaaoaeae. Iiyoiio, noieo i?iaeaia
?aoi?ie?iaaiey io/aoiinoe a niioaaonoaee n iaaeaeoia?iaeiuie
noaiaea?oaie e noaiaea?oaie iaoeeiiaeueiuo yeiiiiee.

Anee aiai?eoue i i?eaaaeaiee io/aoiinoe e iaaeaeoia?iaeiui noaiaea?oai,
oi i?aaeaea anaai neaaeoao ioiaoeoue iieeoe/aneea e yeiiiie/aneea
i?ioeannu. Aaaeue i?aaeea i?aaiecaoeee e aaaeaiey o/aoa aicieeee a
?acoeueoaoa acaeiiaeaenoaey iieeoe/aneeo e yeiiiie/aneeo i?ioeannia. A
?aciuo no?aiao yoe i?ioeannu i?ienoiaeyo ii ?aciiio. Iiyoiio anee aeey
no?ai n i/aiue ?aciuie o?iaiyie ?acaeoey iieeoeee e yeiiiieee aoaeoo
i?eiyou aaeeiua i?aaeea aaaeaiey o/aoa, oi ninoaaeoaee e iieueciaaoaee e
iieueciaaoaee oeiainiauo io/aoia noieeiooueny n aieueoeie o?oaeiinoyie.
Anee no?aiiu oneiaii ?acaeaeeoue a caaeneiinoe io o?iaiy ?acaeoey
yeiiiieee ia auniei?acaeoua, n?aaeia?acaeoua e ?acaeaathueany e i?eiyoue
aaeeiua i?aaeea aaaeaiey o/aoa a niioaaonoaee n yoei aeaeaieai, oi e
caeanue aicieeioo ii?aaeaeaiiua o?oaeiinoe. Iiyoiio naeeaeaiea i?aaee
aaaeaiey o/aoa aeieaeii ia i?aaeoanoaiaaoue, a neaaeiaaoue ca
naeeaeaieai yeiiiie/aneeo e iieeoe/aneeo nenoai no?ai.[18, n. 7]

*oi eanaaony nenoai aooaaeoa?neiai o/aoa e ninoaaeaiey io/aoiinoe a
Aaei?onnee, oi aei neo ii? iie eiatho nouanoaaiiua ioee/ey io
iaaeaeoia?iaeiuo noaiaea?oia. Aeaiiia ioee/ea iiaeii i?ineaaeeoue a
oaaeeoea:

Oaaeeoea 2.4

?acee/ey o/aoa a niioaaonoaee n ioa/anoaaiiuie e iaaeaeoia?iaeiuie
noaiaea?oaie

Ioa/anoaaiiay nenoaia o/aoaIaaeaeoia?iaeiua noaiaea?ouOi?ia aaeainaOi?ia
aaeaina cae?aieaia ii?iaoeaiui i?aaiaui aeoiiIa i?aaeoniio?aia
eaeay-eeai noaiaea?oiay oi?ia aaeaina e ii?aaeaeyaony eeoue e?oa
iaycaoaeueiuo noaoae aaeainaOi?iu io/aoiinoeAiaeiaay:

o. ? 1 “Aooaaeoa?neee aaeain”

o. ? 2 “Io/ao i i?eaueyo e oauoeao”

o. ? 3 “Io/ao i ?anoiaeao ia ?aaeecaoeeth”

o.? 4 “Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa”

o, ? 5 “i?eeiaeaiea e aooaaeoa?neiio aaeaino” iiynieoaeueiay
caienea.1.Aaeainiaue io/ao.

2. Io/ao i i?eaueyo e oauoeao.

3. Io/ao i aeaeaeaiee aeaiaaeiie iaee/iinoe (eanniaue io/ao).Ieai
n/aoiaIeai n/aoia ooaa?aeaeai ii?iaoeaiui i?aaiaui aeoii. Nouanoaotho
aeoeaii-ianneaiua n/aoa Ieai n/aoia ia ?aaeaiaioe?iaai. Ana n/aoa
yaeythony eeai aeoeaiuie, eeai ianneaiuie. Iniiaiua ?acaeaeu: aeoeau,
ianneau, nianoaaiiue eaieoae, aeioiaeu, ?anoiaeu, iaeiae ec
i?eauee.Iniiaiua n?aaenoaaE iniiaiui n?aaenoaai ioiinyony oieueei oa
iauaeou, n?ie neoaeau eioi?uo aieaa 1 aiaea e noieiinoue i?aauoaao 30

iae.Noieiinoiie e?eoa?ee ioianaiey oiai eee eiiai iauaeoa e eaoaai?ee
iniiaiuo n?aaenoa ionoonoaoao. Iie iiaoo auoue o/oaiu ii naaanoieiinoe
eee ii ia?aioeaiaiiie noieiinoe n o/aoii eciina.Aii?oecaoeey iniiaiuo
n?aaenoaN?iee neoaeau iniiaiuo n?aaenoa aeey oeaeae ia/eneaiey eciina e
aeeth/aiey aai a naaanoieiinoue onoaiaaeeaathony ii?iaoeaiuie
aeoaieN?iee neoaeau iniiaiuo n?aaenoa ii?aaeaeythony ?oeiaiaenoaii
i?aaei?eyoey naiinoiyoaeueii a caaeneiinoe io oiai, a oa/aiea eaeiai
ia?eiaea a?aiaie i?aaei?eyoea i?aaeiieaaaao eo
eniieueciaaoue.Iaiaoa?eaeueiua aeoeauAeoeau, nicaeaaaaiua naiei
i?aaei?eyoeai, oaeea, eae noieiinoue nianoaaiii nicaeaiiiai i?ia?aiiiiai
iaania/aiey eee iio-oao, iiaoo auoue io?aaeaiu, eae
iaiaoa?eaeueiua.Aeoeau, nicaeaaaaiua naiei i?aaei?eyoeai, aeieaeiu
oaeiaeaoai?youe neaaeothuei e?eoa?eyi: aeoea aeieaeai auoue
iioaioeeaeueii auaiaeiui a yeiiiie/aneii ieaia e noieiinoue aeoeaa
aeieaeia auoue aeinoiaa?ia ii?aaeaeaiaCaianuIiae caianaie iiieiaaony
/anoue eiouanoaa. Iie ioeaieaathony ii oaeoe/aneie naaanoieiinoeIiae
caianaie iiieiathony aeoeau. Iie ioeaieaathony ii iaeiaiueoae ec aeaoo
aaee/ei: naaanoieiinoe eee aiciiaeiie oeaia ?aaeecaoeee.Iaeioeaiiua e
auno?ieciaoeaathueany i?aaeiaou (IAI)Ioiinyony iauaeou eiouanoaa,
noieiinoue eioi?uo ia i?aauoaao 30 ICI iacaaeneii io n?iea eo iieaciiai
eniieueciaaiey, o/eouaathony a ?acaeaea e?aoein?i/iuo aeoeaia
i?aaei?eyoey. Nienaiea IAI ia cao?aou i?iecaiaeeony iooai ia/eneaiey ia
ieo eciina.Iiiyoea IAI ia nouanoaoao. Iauaeou eiouanoaa, ia ioiinyueany
e iniiaiui n?aaenoaai, i?eciathony eeai a ea/anoaa oiaa?ii-iaoa?eaeueiuo
caiania, eeai a ea/anoaa ?anoiaeia oiai ia?eiaea, a eioi?ii iie auee
i?eia?aoaiu.Cao?aou io/aoiiai ia?eiaeaEiiia?/aneea e oi?aaeai/aneea
(iauaoicyenoaaiiua) ?anoiaeu o?aaeeoeeiiii aeeth/athony a ninoaa
naaanoieiinoe i?iaeoeoeee.Eiiia?/aneea ?anoiaeu e oi?aaeai/aneea
(iauaoicyenoaaiiua) ?anoiaeu ia ?anniao?eaathony eae iaiin?aaenoaaiii
naycaiiua n i?iecaiaenoaii.?anoiaeu aoaeoueo ia?eiaeiaO/eouaathony ia
ioaeaeueiii n/aoa e nienuaathony i?e ianooieaiee io/aoiiai ia?eiaea, e
eioi?iio iie ioiinyony.Ioiinyo ia naaanoieiinoue i?iaeoeoeee niaeanii
?an/aoo a oa/aiea n?iea, e eioi?iio iie ioiinyony.EiaanoeoeeeEae
oaeouea, oae e aeieain?i/iua eiaanoeoeee aeieaeiu auoue i?aaenoaaeaiu a
aaeaina ii noieiinoe eo i?eia?aoaiey?ac?aoaii o/eouaaoue aeieain?i/iua
eiaanoeoeee a caaeneiinoe io eo oa?aeoa?a: ii naaanoieiinoe (o.a.
aeeth/ay ?anoiaeu ii i?eia?aoaieth, oaeea eae a?iea?neea e aaieianeea
eiienneiiiua nai?u, aiii?a?u, iioeeiu), ii ia?aioeaiaiiie noieiinoe, ii
iaiueoaio ec aeaoo cia/aiee: naaanoieiinoe eee ?uii/iie noieiinoe.
E?aoein?i/iua eiaanoeoeee iiaoo io?aaeaoueny a aaeaina ?uii/iie
noieiinoe eee ii aieaa ieceie naaanoieiinoe.

A caeeth/aiea iiaeii ioiaoeoue, /oi iaaeaeo ioa/anoaaiiie o/aoiie
nenoaiie e iaaeaeoia?iaeiuie noaiaea?oaie nouanoaoao iiiai ?acee/ee eae
i?eioeeieaeueiuo, oae e iaiaa cia/eoaeueiuo. Iiyoiio aeey aoiaeaeaiey a
iaaeaeoia?iaeioth o/aoioth nenoaio ia yoaia ?aoi?ie?iaaiey nenoaiu
aooaaeoa?neiai o/aoa i/aiue aaaeii iaania/eoue iineaaeiaaoaeueiia
naeaaeeaaiea nouanoaothueo ?acee/ee.

3. Aiaeec aooaaeoa?neie io/aoiinoe i?aaiecaoeee

3.1. Aiaeec aooaaeoa?neiai aaeaina i?aaiecaoeee

3.1.1 Aiaeec aeoeaia i?aaiecaoeee e enoi/ieeia eo oi?ie?iaaiey

Oeiainiaia ninoiyiea i?aaiecaoeee a cia/eoaeueiie noaiaie caaeneo io
oeaeaniia?aciinoe e i?aaeeueiinoe aeiaeaiey oeiainiauo ?ano?nia a
aeoeau. A i?ioeanna ooieoeeiie?iaaiey i?aaiecaoeee aaee/eia aeoeaia e eo
no?oeoo?a i?aoa?iaaaao iinoiyiiua eciaiaiey. Oa?aeoa?enoeeo i
ea/anoaaiiuo eciaiaieyo a no?oeoo?a n?aaenoa e eo enoi/ieeia iiaeii
iieo/eoue n iiiiuueth aa?oeeaeueiiai e ai?eciioaeueiiai aiaeeca
io/aoiinoe.

Aa?oeeaeueiue aiaeec io/aoiinoe iieacuaaao no?oeoo?o n?aaenoa
i?aaiecaoeee e eo enoi/ieeia. Eae i?aaeei, iieacaoaee no?oeoo?u
?ann/eouaathony a i?ioeaioao e aaethoa aaeaina. Ioiineoaeueiua
iieacaoaee a ii?aaeaeaiiie noaiaie naeaaeeaatho iaaaoeaiia aeeyiea
eioeyoeeiiiuo i?ioeannia, eioi?ua nouanoaaiii cao?oaeiytho niiinoaaeaiea
aaniethoiuo iieacaoaeae a aeeiaieea.

Ai?eciioaeueiue aiaeec io/aoiinoe caeeth/aaony a iino?iaiee iaeiie eee
ianeieueeeo aiaeeoe/aneeo oaaeeoe, a eioi?uo aaniethoiua iieacaoaee
aeiiieiythony ioiineoaeueiuie oaiiaie ?inoa (nieaeaiey). Ii neaaeoao
ioiaoeoue, /oi a oneiaeyo eioeyoeee oeaiiinoue ?acoeueoaoia
ai?eciioaeueiiai aiaeeca nieaeaaony.

Ia i?aeoeea ia?aaeei iauaaeeiytho ai?eciioaeueiue e aa?oeeaeueiue
aiaeec, o.a. no?iyo aiaeeoe/aneea oaaeeoeu, oa?aeoa?ecothuea eae
no?oeoo?o n?aaenoa i?aaiecaoeee e eo enoi/ieeia, oae e aeeiaieeo
ioaeaeueiuo aa iieacaoaeae.

Ia yoie noaaeee aiaeeca oi?ie?oaony i?aaenoaaeaiea i aeayoaeueiinoe
i?aaiecaoeee, auyaeythony eciaiaiey a ninoaaa eiouanoaa e enoi/ieeao,
onoaiaaeeaathony acaeiinayce ?acee/iuo iieacaoaeae. N yoie oeaeueth
ii?aaeaeythony niioiioaiea ioaeaeueiuo noaoae aeoeaa e ianneaa aaeaina,
eo oaeaeueiue aan a iauai, eoiaa (aaethoa) aaeaina, ?ann/eouaathony
noiiu ioeeiiaiee a no?oeoo?a iniiaiuo noaoae aaeaina ii n?aaiaieth n
i?aaeoanoaothuei ia?eiaeii.

Iauay noiia eciaiaiee aaethou aaeaina ?an/eaiyaony ia ninoaaeythuea, /oi
iicaieyao naeaeaoue i?aaeaa?eoaeueiua auaiaeu i oa?aeoa?a naeaeaia a
ninoaaa aeoeaia, enoi/ieeao eo oi?ie?iaaiey e eo acaeiiie
iaoneiaeaiiinoe. Oae, a i?ioeanna aiaeeca eciaiaiey a ninoaaa
aiaiai?ioiuo e iai?ioiuo n?aaenoa ?anniao?eaathony ai acaeiinayce n
eciaiaieai a iaycaoaeuenoaao i?aaiecaoeee.

A oaaeeoea 3.5. i?iaaaeai ai?eciioaeueiue e aa?oeeaeueiue aiaeec aeoeaia
Neooeeiai ?aeii ca 2003/2004 aiaea.

Oaaeeoea 3.1

Eioi?iaoeey i aeeiaieea e no?oeoo?a eiouanoaa Neooeeiai ?aeii ca
2003/2004 aa.

IieacaoaeeIa 01. 01. 2004 a.Ia 01. 01. 2005 a.Ioeeiiaiea (+,-)Oaii
?inoa, %noiia, iei. ?.oae. aan, %noiia, iei. ?.oae. aan, %noiia, iei.
?.oae. aan, %1. Aiaiai?ioiua aeoeau, a oii
/enea:403157,59534860,273512,691332. Iai?ioiua aeoeau, a oii
/enea:296942,41352539,73556-2,691192.1. Caianu e
cao?aou42714,383529,99-754,40822.2. Iaeiae ii i?eia?aoaiiui
oeaiiinoyi39213,2051814,701261,491322.3. Aioiaay i?iaeoeoeey e
oiaa?u123141,46145341,22222-0,241182.4. Oiaa?u
ioa?oaeaiiua150,51—15-0,51-2.5. Aeaaeoi?neay
caaeieaeaiiinoue37812,7361217,362344,631622.6. Oeiainiaua
aeiaeaiey——-2.7. Aeaiaaeiua n?aaenoaa1244,181915,42671,241542.8.
I?i/ea iai?ioiua aeoeau40213,5439911,32-3-2,2299Eoiai
aeoeaia7000100,008873100,001873-1,27I?iaaaey aiaeec aeeiaieee no?oeoo?u
eiouanoaa Neooeeiai ?aeii a oaaeeoea 3.1.1 aeaeii, /oi ca 2004 a
i?iecioee eciaiaiey eae a ?acaeaea aiaiai?ioiuo oae e iai?ioiuo aeoeaia
aaeaina.

Aeaiiua oaaeeoeu 3.1.1 naeaeaoaeuenoaotho i oii, /oi a Neooeeii ?aeii
noieiinoue aeoeaia ia 01.01.2005 aiaea ninoaaeea 8873 iei. ?., /oi auoa
noiiu ia 01.01.2004 aiaea ia 1873 iei. ?.

Iaeaieueoee oaeaeueiue aan a ninoaaa aeoeaia ia eiiaoe 2004 aiaea
caieiatho aiaiai?ioiua aeoeau, eo aeiey ninoaaeea 60,27 %. Iai?ioiua
aeoeau ninoaaeytho niioaaonoaaiii 39,73 %. Nieaeaiea aeiee iai?ioiuo
n?aaenoa ia 2,69 % aucaaei oaaee/aiea oaiia ?inoa aiaiai?ioiuo aeoeaia.
Oaii ?inoa aiaiai?ioiuo aeoeaia ninoaaee 33 %.

Cia/eoaeueioth aeieth aeoeaia ninoaaeyao aioiaay i?iaeoeoeey e oiaa?u ia
1.01.04 a. ninoaaeea 41,46 %, ii ia 1.01.2005 a. aeiey a iauae noiia
aeoeaia nieceeinue 0,24 %. Anee i?iaiaeece?iaaoue noiiiaia eciaiaiea, oi
ca 2004 a.. i?iecioei oaaee/aiea ia 222 iei. ?. e ninoaaeei 1453 iei.
?., /oi iiaeao naeaeaoaeuenoaiaaoue i canoia i?iaeoeoeee ia neeaaeao e
aa iaeiieo?aioiniiniaiinoe. Niioaaonoaaiii, i?iecioei nieaeaiea oiaa?ia
ioa?oaeaiiuo ia 15 iei. ?. e ia 1.01.05 a. ioa?ocea ia i?iecaiaeeeanue.

Iiauoaiea inoaoea aeaiaaeiuo n?aaenoa ia 67 iei. ?. iiaeao
?anniao?eaaoueny ia eae iieiaeeoaeueiay oaiaeaioeey a oicyenoaaiiie
aeayoaeueiinoe i?aaiecaoeee e a oiaea a?aiy naeaeaoaeuenoaoao i
iayooaeoeaiii eo eniieueciaaiee, oae eae a oneiaeyo eioeyoeee aeaiaaeiua
n?aaenoaa iaanoeaieaathony.

Aeaaeoi?neay caaeieaeaiiinoue ca 2004 a. oaaee/eeinue ia 234 iei. ?. e
ninoaaeea 612 iei.?., /oi i?eaiaeeo e ioaea/aieth n?aaenoa ec iai?ioa.

Ec oaaeeoeu 3.1.1.2 aeaeii, /oi ca aiaeece?oaiue ia?eiae aeiey
aiaiai?ioiuo aeoeaia a iauae noiia aaeaina oaaee/eeanue ia 2,69 %, a oii
/enea oaaee/eeanue e noiia iniiaiuo n?aaenoa, iaeiaei oiaiueoeeanue
aeiey aeiaeaiee ai aiaiai?ioiua aeoeau ia 0,41 %, /oi naeaeaoaeuenoaoao
i nie?auaiee eiaanoeoeeiiiie aeayoaeueiinoe Neooeeiai ?aeii.

Oaaeeoea 3.2

Ninoaa e aeeiaieea aiaiai?ioiuo aeoeaia Neooeeiai ?aeii ca 2003- 2004
aa.

IieacaoaeeIa 01.01.04Ia 01.01.05Ioeeiiaiea (+, -)Oaiiu ?inoa, %noiia,
iei. ?.oae. aan, %noiia, iei. ?.oae. aan., %noiia, iei .?.oae. aan,
%Aiaiai?ioiua aeoeau a oii /enea:4031100,005348100,001317-1,33 Iniiaiua
n?aaenoaa397998,71530399,1613240,45133,27Iaiaoa?eaeueiua
aeoeau250,62310,586-0,04124,00Aeiaeaiey ai aiaiai?ioiua
aeoeau270,67140,26-13-0,4151,85

I?iaaaey aiaeec aeoeaa aaeaina Neooeeiai ?aeii iaiaoiaeeii
i?iaiaeece?iaaoue ninoaa e no?oeoo?u oeiainiauo enoi/ieeia. Aiaeec
ianneaa aaeaina ia/eiatho n ioeaiee eo aeeiaieee, ioeaiee eo niioiioaiey
e aioo?aiiae no?oeoo?u. I?e yoii iniaia aieiaiea oaeaeytho eco/aieth
iai?aaeaiee aeiaeaiey nianoaaiiiai e caaiiiai eaieoaeia a aeoeau
i?aaiecaoeee.

Naaaeaiey, eioi?ua i?eaiaeyony a ianneaa aaeaina, iicaieytho
ii?aaeaeeoue, eaeea eciaiaiey i?iecioee a no?oeoo?a nianoaaiiiai e
caaiiiai eaieoaea, neieueei i?eaea/aii a iai?io i?aaiecaoeee
aeieain?i/iuo e e?aoein?i/iuo caaiiuo n?aaenoa, o.a. iannea iieacuaaao,
ioeoaea acyeenue n?aaenoaa, eiio iaycaia ca ieo i?aaiecaoeey. Oeiainiaia
ninoiyiea i?aaiecaoeee ai iiiaii caaeneo io oiai, eaeea n?aaenoaa iia
eiaao a naiai ?anii?yaeaiee e eoaea iie aeiaeaiu. Ii noaiaie
i?eiaaeeaaeiinoe eniieuecoaiue eaieoae iiae?acaeaeyaony ia nianoaaiiue e
caaiiue (?en.3.1).

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cc00020f0502020204030204ef0200a07b20004000000000000000009f00000000000000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?en. 3.1. Noaia no?oeoo?u ianneaa aaeaina.

Iaiaoiaeeiinoue a nianoaaiiii eaieoaea iaoneiaeaia o?aaiaaieyie
naiioeiaine?iaaiey i?aaiecaoeee. Ii yaeyaony iniiaie naiinoiyoaeueiinoe
e iacaaeneiinoe i?aaiecaoeee. Iaeiaei, iaiaoiaeeii o/eouaaoue, /oi
oeiaine?iaaiea aeayoaeueiinoe i?aaiecaoeee oieueei ca n/ao nianoaaiiuo
n?aaenoa ia anaaaea auaiaeii aeey iaa, iniaaiii a oao neo/ayo, anee
i?iecaiaenoai, iineo naciiiue oa?aeoa?. Oiaaea a ioaeaeueiua ia?eiaeu
aoaeoo iaeaieeaaoueny aieueoea n?aaenoaa ia n/aoao a aaiea, a a ae?oaea
ia?eiaeu eo aoaeao iaaeinoaaaoue. E?iia oiai, neaaeoao eiaoue a aeaeo,
/oi, anee oeaiu ia oeiainiaua ?ano?nu iaaunieea, a i?aaiecaoeey iiaeao
iaania/eoue aieaa aunieee o?iaaiue ioaea/e ia aeiaeaiiue eaieoae, /ai
ieaoeo ca e?aaeeoiua ?ano?nu, oi, i?eaeaeay caaiiua n?aaenoaa, iia
iiaeao iiauneoue ?aioaaaeueiinoue nianoaaiiiai eaieoaea.

A oiaea a?aiy iaiaoiaeeii o/eouaaoue, i?iii?oeeiiaeueii ?inoo
oaeaeueiiai aana caaiiiai eaieoaea aic?anoaao ?ene nieaeaiey oeiainiaie
onoie/eainoe e ieaoaaeaniiniaiinoe i?aaei?eyoey, nieaeaao aeioiaeiinoue
niaieoiiuo aeoeaia ca n/ao auiea/eaaaiiai nnoaeiiai i?ioeaioa.

Io oiai, ia neieueei iioeiaeueii niioiioaiea nianoaaiiiai e caaiiiai
eaieoaea, ai iiiaii caaeneo oeiainiaia iieiaeaiea i?aaei?eyoey.

A oaaeeoea 3.3 i?iaaaeai aiaeec aeeiaieee e no?oeoo?u enoi/ieeia
oi?ie?iaaiey aeoeaia ia Neooeeii ?aeii 2003-2004 aa.

Oaaeeoea 3.3

Aiaeec aeeiaie e no?oeoo?u enoi/ieeia oi?ie?iaaiey aeoeaia Neooeeiai
?aeii ca 2003-2004 aa.

IieacaoaeeIa 01. 01. 2004 a.Ia 01. 01. 2005 a.Ioeeiiaiea (+,-)noiia,
iei. ?.oae. aan, %noiia, iei. ?.oae. aan, %noiia, iei. ?.oae. aan,
%Nianoaaiiue eaieoae 359251,31467652,7010841,38Caaiiue
eaieoae340848,69419747,30789-1,38Eoiai 700010088731001873-

I?iaaaey aiaeec aeeiaieee e no?oeoo?u enoi/ieeia oi?ie?iaaiey aeoeaia ia
Neooeeii ?aeii a oaaeeoea 3.3 ca 2003-2004aa. oaaee/eeanue noiia e
nianoaaiiiai e caaiiiai eaieoaea. A no?oeoo?a aeiey nianoaaiiuo
enoi/ieeia n?aaenoa oaaee/eeanue ia 1,38 %, /oi naeaeaoaeuenoaoao i
oeo/oaiee oeiainiaiai ninoiyiey ?aeii.

Aeaeaa a aiaeeca enoi/ieeia oi?ie?iaaiey aeoeaia Neooeeiai ?aeii
iaiaoiaeeii eco/eoue ninoaa nianoaaiiiai eaieoaea.

A oaaeeoea 3.4 i?iaaaeai aiaeec nianoaaiiiai eaieoaea.

Oaaeeoea 3.4

Aiaeec aeeiaieee e no?oeoo?u nianoaaiiiai eaieoaea ii Neooeeiio ?aeii ca
2003-2004 aa.

IieacaoaeeIa 01. 01. 2004 a.Ia 01. 01. 2005 a.Ioeeiiaiea (+,-)noiia,
iei. ?.oae. aan, %noiia, iei. ?.oae. aan, %noiia, iei. ?.oae. aan, %
Onoaaiue oiiae40,1140,090-0,03Iaaaie oiiae70,1980,171-0,02?aca?aiue
oiiae——Aeiaaai/iue
oiiae3923109,21446595,49542-13,73Ia?ani?aaeaeaiiay
i?eaueue180,501382,951202,45Iaiie?uoue
oauoie-391-10,89–39110,89Oeaeaaia
oeiaine?iaaiea501,39701,50200,11?anoiaeu aoaeoueo
ia?eiaeia-19-0,53-9-0,19100,34Eoiai3592100,004676100,001084-Aeaiiua,
i?eaaaeaiiua a oaaeeoea 3.4 iieacuaatho eciaiaiey a ?acia?a e no?oeoo?a
nianoaaiiiai eaieoaea. Ia 1.01.2005 a. cia/eoaeueii oaaee/eeanue
ia?ani?aaeaeaiiay i?eaueue ia 120 iei. ?. e ninoaaeea 138 iei. ?. Ca
aeaiiue ia?eiae ia 1.01.2005 a. aue ono?aiai iaiie?uoue oauoie, /oi
aiai?eoue i oeo/oaiee oeiainiaiai ninoiyiey i?aaei?eyoey.

Oaeei ia?acii, aiaeec aeoeaia e enoi/ieeia eo oi?ie?iaaiey yaeyaony
iaiaoiaeeiui aeey ioeaiee ?aoeeiiaeueiinoe oi?ie?iaaiey enoi/ieeia
oeiaine?iaaiey aeayoaeueiinoe i?aaiecaoeee e aa ?uii/iie onoie/eainoe.
Yoio iiiaio i/aiue aaaeai, ai – ia?auo aeey aiaoieo iio?aaeoaeae
eioi?iaoeee i?e eco/aiee noaiaie oeiainiaiai ?enea, ai – aoi?uo aeey
naiiai, aeey naiiai i?aaei?eyoey i?e ii?aaeaeaiee ia?niaeoeaiiai
aa?eaioa i?aaiecaoeee oeiainia e au?aaioee oeiainiaie no?aoaaee.

3.1.2 Aiaeec eeeaeaeiinoe e ieaoaaeaniiniaiinoe i?aaiecaoeee

Aeey ii?aaeaeaiey niiniaiinoe i?aaiecaoeee iiaaoaoue naith
caaeieaeaiiinoue eniieuecothony iieacaoaee eeeaeaeiinoe e
ieaoaaeaniiniaiinoe. Ioeaiea ieaoaaeaniiniaiinoe i?aaiecaoeee e
eeeaeaeiinoe aaeaina i?iecaiaeeony /a?ac ?yae eiyooeoeeaioia, eco/aiea
eioi?uo iicaieyao aiaeeoeeo iieo/eoue ioaaou ia eioa?anothuea aii?inu.
I?e yoii, eae e aieueoeinoai aiaeiae/iuo iieacaoaeae, yoe eiyooeoeeaiou
n?aaieaathony n oaie aea eiyooeoeeaioaie, eioi?ua auee ?ann/eoaiu ii
i?aaiecaoeee a i?aaeuaeouea aiaeu, e cia/aieyie oaeeo aea iieacaoaeae a
n?aaeiai ii io?anee.

Oeiainiaay noaaeeueiinoue i?aaiecaoeee oa?aeoa?ecoaony iinoiyiiui
iaee/eai a iaiaoiaeeiuo ?acia?ao aeaiaaeiuo n?aaenoa ia n/aoao a aaiea,
ionoonoaeai i?in?i/aiiie aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe,
iioeiaeueiuie iau?iaie e no?oeoo?ie iai?ioiuo n?aaenoa, eo
iai?a/eaaaiinoueth, aeinoaoi/iui ?acia?ii nianoaaiiuo n?aaenoa e
yooaeoeaiui eo eniieueciaaieai, ?eoie/iui ?inoii oiaa?iiai?ioa, ?inoii
i?eauee e ?aioaaaeueiinoe.

Ieao?aeaniiniaiinoue icia/aao iaee/ea o i?aaiecaoeee aeaiaaeiuo n?aaenoa
e eo yeaeaaeaioia, aeinoaoi/iuo aeey ?an/?oia ii e?aaeeoi?neie
caaeieaeaiiinoe, o?aaothuae iiaaoaiey. Oaeei ia?acii, iniiaiuie
i?eciaeaie ieao?aeaniiniaiinoe yaeythony:

a) iaee/ea a aeinoaoi/iii iau?ia n?aaenoa ia ?an/?oiii n/?oa;

a) ionoonoaea i?i?i/aiiie e?aaeeoi?neie caaeieaeaiiinoe.

I?aaiecaoeey n/eoaaony ieao?aeaniiniaiie, anee noiia oaeoueo aeoeaia
(aeaiaaeiuo n?aaenoa, oeaiiuo aoiaa, ?aaeueiie aeaaeoi?neie
caaeieaeaiiinoe, caiania oiaa?ii-iaoa?eaeueiuo oeaiiinoae e ae?.)
aieueoa aiaoiae caaeieaeaiiinoe. ?aaeueioth ieao?aeaniiniaiinoue
ii?aaeaeytho eaaei?aaeecoaiua aeoeau (aeaiaaeiua n?aaenoaa, oeaiiua
aoiaae, aeaaeoi?neay caaeieaeaiiinoue, e?iia aaciaaeaaeiie e a
ii?aaeaeaiiie ia?a oiaa?iua e caianu) [19; n.45].

Aiaeec ieao?aeaniiniaiinoe iaiaoiaeei ia oieueei aeey i?aaiecaoeee n
oeaeueth ioeaiee e i?iaiice?iaaiey oeiainiai-oicyenoaaiiie
aeayoaeueiinoe, ii aeey ae?oaeo noauaeoia yeiiiieee. Ii e ioeaiea
ieao?aeaniiniaiinoe iaaei iiaeoiaeeoue n o/?oii eiie?aoiuo oneiaee
?aaiou i?aaiecaoeee. Eiiaaea i?e/eia iaieao?aeaniiniaiinoe e?iaony ia a
aanoicyenoaaiiinoe ia naiie i?aaiecaoeee, a a iaieao?aeaniiniaiinoe
iieoiaoaeae aai i?iaeoeoeee.

I?e aiaeeca ieao?aeaniiniaiinoe ii?aaeaeytho e eco/atho niaoeeaeueiua
eiyooeoeeaiou. Eo ?an/?o iniiaai ia ii?aaeaeaiiuo niioiioaieyo iaaeaeo
ioaeaeueiuie noaoueyie aooaaeoa?neiai aaeaina, ae?oaeo oi?i io/?oiinoe,
a oae aea iieacaoaeyie oicyenoaaiiie aeayoaeueiinoe. Cia/aiey
?ann/eoaiiuo eiyooeoeeaioia n?aaieaatho n aaee/eiaie iauai?eiyouo
noaiaea?oia eee ni n?aaeiaio?aneaauie ii?iaoeaaie; eee aea n
niioaaonoaothueie eiyooeoeeaioaie, en/eneaiiuie ii aeaiiui io/?oiinoe ca
i?ioeua aiaeu.

Nouiinoue eeeaeaeiinoe ninoieo a oii, /oiau aeey iie?uoey e?aoein?i/iuo
iaycaoaeuenoa eiaeenue eee iiaee auoue aeiauou n?aaenoaa, aeinoaoi/iua
aeey i?aaeioa?auaiey caaea?aeee a ieaoaaeao. Ieaoaaeaniiniaiinoue ( a
oceii niunea neiaa) – yoi oaeia ninoiyiea i?aaiecaoeee, eiaaea iia
?aniieaaaao a aeaiiue iiiaio n?aaenoaaie, aeinoaoi/iuie aeey oieaou ii
iaycaoaeuenoaai, o?aaothueo iaiaaeeaiiiai iiaaoaiey. Anee eeeaeaeiinoue
– yoi ninoiyiea n?aaenoa noauaeoia oicyenoaiaaiey, i?e eioi?ii iiaoo
auoue aeiauou n?aaenoaa aeey iiaaoaiey, oi anoue, aeiioneaaony iiaaoaiea
iaycaoaeuenoa a oa/aiea iaeioi?iai i?iiaaeooea a?aiaie, oi
ieaoaaeaniiniaiinoue – yoi niiniaiinoue iiaaneoue naie iaycaoaeuenoaa
iaiaaeeaiii, e a yoii neo/aa ia aeiioneaaony iaee/ea i?iiaaeooea
a?aiaie.

Oaeei ia?acii, ieaoaaeaniiniaiinoue i?aaiecaoeee – yoi niiniaiinoue
?ann/eoaoueny ii naiei aeieaai iaiaaeeaiii, a eeeaeaeiinoue – yoi
aiciiaeiinoue ?ann/eoaoueny ii naiei iaycaoaeuenoaai n ion?i/eie
ieaoaaea.

Iaeii ec oneiaee eeeaeaeiinoe i?aaiecaoeee – yoi eeeaeaeiinoue aeoeaia,
i?aaeiieaaathuay eo iiaeeueiinoue i?e iaiaoiaeeiinoe auoue
i?aia?aciaaiiuie a aeaiaaeioth iaee/iinoue. Noaiaiue eeeaeaeiinoe
ii?aaeaeyaony i?iaeieaeeoaeueiinoueth a?aiaiiiai ia?eiaea, a oa/aiea
eioi?iai yoa o?ainoi?iaoeey iiaeao auoue inouanoaeaia. *ai ei?i/a
ia?eiae, oai auoa eeeaeaeiinoue aeaiiiai aeaea aeoeaia.

Aiaeec eeeaeaeiinoe aaeaina caeeth/aaony a n?aaiaiee n?aaenoa ii aeoeao,
na?oiie?iaaiiuo ii noaiaie oauaathuae eeeaeaeiinoe, n e?aoein?i/iuie
iaycaoaeuenoaaie ii ianneao, eioi?ua na?oiie?iaaiu ii noaiaie n?i/iinoe
eo iiaaoaiey.

Aeey ii?aaeaeaiey eeeaeaeiinoe aooaaeoa?neiai aaeaina aeoeau
iiae?acaeaeythony ia 4 a?oiiu:

A1 ? iaeaieaa eeeaeaeiua aeoeau (aeaiaaeiua n?aaenoaa, e?aoein?i/iua
oeiainiaua aeiaeaiey);

A2 ? auno?i?aaeecoaiua aeoeau (aeaaeoi?neay caaeieaeaiiinoue ni n?ieii
iiaaoaiey aei 12 ianyoeaa);

A3 ? iaaeeaiii?aaeecoaiua aeoeau (caianu e iaeiae ii i?eia?aoaiiui
oeaiiinoyi);

A4 ? o?oaeii?aaeecoaiua aeoeau (aiaiai?ioiua aeoeau, aeieain?i/iay
aeaaeoi?neay caaeieaeaiiinoue).

Ianneau iiae?acaeaeythony ia 4 a?oiiu:

I1 ? iaeaieaa n?i/iua iaycaoaeuenoaa (e?aaeeoi?neay caaeieaeaiiinoue);

I2 ? e?aoein?i/iua iaycaoaeuenoaa (e?aoein?i/iua e?aaeeou e caeiu);

I3 ? aeieain?i/iua iaycaoaeuenoaa (aeieain?i/iua e?aaeeou e caeiu);

I4 ? iinoiyiiua ianneau (enoi/ieee nianoaaiiuo n?aaenoa, aeioiaeu e
?anoiaeu).

Ia iniiaaiee aaeaina eeeaeaeiinoe iiaeii ii?aaeaeeoue noaiaiue
eeeaeaeiinoe. Aaeain n/eoaaony aaniethoii eeeaeaeiui, eiaaea
auiieiythony neaaeothuea ia?aaainoaa: A1 ? I1, A2 ? I2, A3? I3, A4? I4.

Anee auiieiyaony ia?aia ia?aaainoai, yoi aiai?eo i oii, /oi aeaiaaeiuo
n?aaenoa e e?aoein?i/iuo oeiainiauo aeiaeaiee aeinoaoi/ii aeey iiaaoaiey
iaeaieaa n?i/iuo iaycaoaeuenoa.

Anee auiieiyaony aoi?ia e o?aouea ia?aaainoai, oi ?ane?uaathony
iioaioeeaeueiua aiciiaeiinoe i?aaiecaoeee ii iiaaoaieth iaeaieaa
ioaeaeaiiuo o?aaiaaiee iaeaieaa ioaeaeaiiuie iinooieaieyie a ?acoeueoaoa
?aaeecaoeee caiania e iiaaoaiey aeaaeoi?neie caaeieaeaiiinoe.

*aoaa?oia ia?aaainoai naeaeaoaeuenoaoao i oii, /oi a i?aaiecaoeee
nianoaaiiiai eaieoaea aeinoaoi/ii ia oieueei aeey oi?ie?iaaiey
aiaiai?ioiuo aeoeaia, ii e aai /anoe oaaoaao ia oi?ie?iaaiea iai?ioiuo
aeoeaia [20, n.572-573].

I?iaiaeece?oai, auiieiythony ee yoe ia?aaainoaa ia Neooeeii ?aeii ia
1.01.05 a.:

ia?aia ia?aaainoai (A1 ? I1) ia auiieiyaony, o.a. aeaiaaeiuo n?aaenoa e
e?aoein?i/iuo oeiainiauo aeiaeaiee iaaeinoaoi/ii aeey iiaaoaiey iaeaieaa
n?i/iuo iaycaoaeuenoa (A1 = 191 iei. ?.; I1 = 2772 iei. ?.). E?iia oiai,
ia auiieiyaony /aoaa?oia ia?aaainoai (A4 ? I4), o.a. o i?aaiecaoeee
iaaeinoaoi/ii nianoaaiiuo n?aaenoa (A4 = 5348 iei. ?.; I4 = 4676 iei.
?.), e aoi?ia ia?aaainoai (A2 ? I2, aaea A2 = 316 iei. ?., I2 = 944
iei.?.), a oi a?aiy eae niaethaeaaony o?aouea ia?aaainoai (A3 ? I3, aaea
A3 = 870 iei. ?., I3 = 75 iei. ?.), o.a. a Neooeeii ?aeii anoue
eia-eaeea aiciiaeiinoe ii iiaaoaieth iaeaieaa ioaeaeaiiuo o?aaiaaiee
ioaeaeaiiuie iinooieaieyie a ?acoeueoaoa ?aaeecaoeee caiania e iiaaoaiey
aeaaeoi?neie caaeieaeaiiinoe.

Oaeei ia?acii, aooaaeoa?neee aaeain Neooeeiai ?aeii iaeuecy iacaaoue
aaniethoii eeeaeaeiui, aieaa oiai, iiaeii ioiaoeoue, /oi ii aaniethoii
iaeeeaeaeai.

Iaeaieaa ?ani?ino?aiaiiuie eiyooeoeeaioaie aeey ioeaiee eeeaeaeiinoe
yaeythony:

Eiyooeoeeaio aaniethoiie eeeaeaeiinoe, eioi?ue ii?aaeaeyaony eae
ioiioaiea aeaiaaeiuo n?aaenoa i?aaiecaoeee e 5-io ?acaeaeo aaeaina:

E aan.eee.=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 (3.1);

aaea E aan.eee. — eiyooeoeeaio aaniethoiie eeeaeaeiinoe;

AeN — aeaiaaeiua n?aaenoaa (no?.270 oi?iu 1)

EOA — oeiainiaua aeiaeaiey (no?. 730+no?. 740+no?. 750+no?. 760) oi?iu
5;

EI — e?aoein?i/iua iaycaoaeuenoaa, (?acaeae V ca ieionii 720 no?iee V
?acaeaea oi?iu 1).

Yoio eiyooeoeeaio oa?aeoa?ecoao, eaeay /anoue e?aoein?i/iuo
iaycaoaeuenoa iiaeao auoue iiaaoaia ca n/ao naiaiaeiiai inoaoea
aeaiaaeiie iaee/iinoe e e?aoein?i/iuo oeiainiauo aeiaeaiee. Ii?iaoea
aeey aeaiiiai eiyooeoeeaioa ninoaaeyao 0,2.

Eiyooeoeeaio i?iiaaeooi/iie eeeaeaeiinoe:

E i?.eee.=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 (3.2);

aaea E i?.eee – eiyooeoeeaio i?iiaaeooi/iie eeeaeaeiinoe;

AeN — aeaiaaeiua n?aaenoaa (no?. 270 oi?iu 1);

EAeC – e?aoein?i/iay aeaaeoi?neay caaeieaeaiiinoue (no?. 110 oi?iu 5);

EI — e?aoein?i/iua iaycaoaeuenoaa, (?acaeae V ca ieionii 720 no?iee V
?acaeaea oi?iu 1).

Ii iieacuaaao, eaeay /anoue oaeoueo iaycaoaeuenoa iiaeao auoue iiaaoaia
ia oieueei ca n/?o iaee/iinoe, ii e ca n/?o iaeeaeaaiuo iinooieaiee ca
ioa?oaeaiioth i?iaeoeoeeth, auiieiaiiua ?aaiou e oeacaiiua oneoae.
Ii?iaoeaiiai cia/aiey o aeaiiiai eiyooeoeeaioa iao.

3. Eiyooeoeeaio oaeouae eeeaeaeiinoe:

E oae.eee.=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 (3.3)

aaea E oae.eee – eiyooeoeeaio oaeouae eeeaeaeiinoe;

IA — iai?ioiua aeoeau (no?. 290 oi?iu 1);

EI – e?aoein?i/iua iaycaoaeuenoaa (no?. 710+no?. 730+no?. 740 oi?iu 1).

Eiyooeoeeaio oaeouee eeeaeaeiinoe iicaieyao onoaiiaeoue, a eaeie
e?aoiinoe iai?ioiua aeoeau iie?uaatho e?aoein?i/iua iaycaoaeuenoaa, e
oai naiui iieacuaaao niiniaiinoue i?aaiecaoeee auno?i iiaaneoue naie
aeieae. Cia/aiea eiyooeoeeaioa iiaeao auoue ?aciui a caaeneiinoe io
io?anee, i?eiaiyaiuo oi?i ?an/?oa, no?oeoo?u iai?ioiuo aeoeaia.
Ii?iaoeaiia cia/aiea aeaiiiai iieacaoaey aeey oi?aiaee ninoaaeyao 1,00,
i?iiuoeaiiinoe — 1,7, naeueneiai oicyenoaa — 1,5.

4. Eiyooeoeeaio iaania/aiiinoe nianoaaiiuie iai?ioiuie n?aaenoaaie:

E ia. NIN =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 (3.4)

aaea E ia. NIN – eiyooeoeeaio iaania/aiiinoe nianoaaiiuie iai?ioiuie
n?aaenoaaie;

NIN – nianoaaiiua iai?ioiua n?aaenoaa (IA – EI);

IA — iai?ioiua aeoeau (no?. 290 oi?iu 1).

Eiyooeoeeaio iaania/aiiinoe nianoaaiiuie iai?ioiuie n?aaenoaaie
iicaieyao onoaiiaeoue iaania/aiiinoue i?aaiecaoeee nianoaaiiuie
iai?ioiuie n?aaenoaaie. Ii?iaoeaiia cia/aiea aeaiiiai iieacaoaey aeey
oi?aiaee ninoaaeyao 0,1, i?iiuoeaiiinoe — 0,3, naeueneiai oicyenoaa —
0,2.

5. Eiyooeoeeaio iie?uoey i?in?i/aiiie e?aaeeoi?neie caaeieaeaiiinoe
aeaiaaeiuie n?aaenoaaie:

E iie?. i?in?. EC AeN =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 (3.5)

aaea E iie?. i?in?. EC AeN – eiyooeoeeaio iie?uoey i?in?i/aiiie
e?aaeeoi?neie caaeieaeaiiinoe aeaiaaeiuie n?aaenoaaie:

AeN — aeaiaaeiua n?aaenoaa (no?.270 oi?iu 1);

EOA — oeiainiaua aeiaeaiey (no?. 730+no?. 740+no?. 750+no?. 760) oi?iu
5;

i?in?. EC – i?in?i/aiiay e?aaeeoi?neay caaeieaeaiiinoue (no?. 210 oi?iu
5).

Aeaiiue eiyooeoeeaio oa?aeoa?ecoao noaiaiue iaania/aiiinoe i?in?i/aiiie
e?aaeeoi?neie caaeieaeaiiinoe aeaiaaeiuie n?aaenoaaie.

6. Eiyooeoeeaio iie?uoey i?in?i/aiiie e?aaeeoi?neie caaeieaeaiiinoe
aeaiaaeiuie n?aaenoaaie e e?aoein?i/iie aeaaeoi?neie caaeieaeaiiinoueth:

E iie?. i?in?. EC AeNeEAeC =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 (3.6)

aaea E iie?. i?in?. EC AeNeEAeC – eiyooeoeeaio iie?uoey i?in?i/aiiie
e?aaeeoi?neie caaeieaeaiiinoe aeaiaaeiuie n?aaenoaaie e e?aoein?i/iie
aeaaeoi?neie caaeieaeaiiinoueth;

AeN — aeaiaaeiua n?aaenoaa (no?.270 oi?iu 1)

EOA — oeiainiaua aeiaeaiey (no?. 730+no?. 740+no?. 750+no?. 760) oi?iu
5;

EAeC – e?aoein?i/iay aeaaeoi?neay caaeieaeaiiinoue (no?. 110 oi?iu 5);

i?in?. EC – i?in?i/aiiay e?aaeeoi?neay caaeieaeaiiinoue (no?. 210 oi?iu
5).

Aeaiiue eiyooeoeeaio iieacuaaao noaiaiue iaania/aiiinoe i?in?i/aiiie
e?aaeeoi?neie caaeieaeaiiinoe aeaiaaeiuie n?aaenoaaie e e?aoein?i/iie
aeaaeoi?neie caaeieaeaiiinoueth.

Ia iniiaaiee ?anniio?aiiuo auoa eiyooeoeeaioia i?iaaaeai aiaeec
eeeaeaeiinoe e ieaoaaeaniiniaiinoe ia Neooeeii ?aeii ca 2003-2004aa.

Oaaeeoea 3.5

Naaaeaiey i eeeaeaeiinoe e ieaoaaeiie niiniaiinoe Neooeeia ?aeii ca
2003/2004aa. (iei. ?.)

IieacaoaeeIa 01.01.2004 a.Ia 01.01.2005 a.Ioeeiiaiea (+;-)1. Iai?ioiua
aeoeau (no?. 290 oi?iu 1)296935255562. Aeaiaaeiua n?aaenoaa e
e?aoein?i/iua oeiainiaua aeiaeaiey [no?. 270 oi?iu 1 + (no?. 730 + +
no?. 740 + no?. 750 + no?. 760) oi?iu 5]124191673. E?aoein?i/iay
aeaaeoi?neay caaeieaeaiiinoue (no?. 110 oi?iu 5)563162604. E?aoein?i/iua
iaycaoaeuenoaa (no?.710 + no?. 730 + no?. 740 oi?iu 1)335441227684.1.
I?in?i/aiiay e?aaeeoi?neay caaeieaeaiiinoue (no?. 210 oi?iu
5)766655-1115. Nianoaaiiua iai?ioiua n?aaenoaa (no?. 1 – no?.
4)-385-597-2126. Iieacaoaee eeeaeaeiinoe:  06.1 .Eiyooeoeeaio
aaniethoiie eeeaeaeiinoe (no?.2 : no?. 4)0,0370,0460,0096.2.
Eiyooeoeeaio i?iiaaeooi/iie eeeaeaeiinoe [(no?. 2 + no?. 3): no?.
4]124,017191,07767,0606 3. Eiyooeoeeaio oaeouae eeeaeaeiinoe (no?. 1 :
no?.4)0,8850,855-0,0306.4. Eiyooeoeeaio iaania/aiiinoe nianoaaiiuie
iai?ioiuie n?aaenoaaie (no?. 5 : no?.
1)-0,130-0,169-0,0406.5.Eiyooeoeeaio iie?uoey i?in?i/aiiie e?aaeeoi?neie
caaeieaeaiiinoe aeaiaaeiuie n?aaenoaaie (no?.2 : no?.
4.1)0,1620,2920,1306.6. Eiyooeoeeaio iie?uoey i?in?i/aiiie e?aaeeoi?neie
caaeieaeaiiinoe aeaiaaeiuie n?aaenoaaie e e?aoein?i/iie aeaaeoi?neie
caaeieaeaiiinoueth [(no?. 2 + no?. 3): no?. 4.1]124,073191,48267,409

Aeaiiua oaaeeoeu 3.5 naeaeaoaeuenoaotho, /oi eiyooeoeeaio aaniethoiie
eeeaeaeiinoe ia 1.01.05 a. oaaee/eeny 0,009 e ninoaaee 0,046, /oi ia
niioaaonoaoao ii?iaoeaiiio cia/aieth 0,15 aei 0,20. Aeaiiia ninoiyiea
eiyooeoeeaioa naeaeaoaeuenoaoao i iaaiciiaeiinoe iiaaoaiey Neooeeei
?aeii e?aoein?i/iuo iaycaoaeuenoa ca n/ao aeaiaaeiuo n?aaenoa e
e?aoein?i/iuo oeiainiauo aeiaeaiee.

Eiyooeoeeaio i?iiaaeooi/iie eeeaeaeiinoe ia 1.01.05 a ninoaaee 191,077,
a n?aaiaiee n 1.01.04 oaaee/eeny ia 67,060, /oi naeaeaoaeuenoaoao i
oaaee/aiee aiciiaeiinoe iiaaoaiey oaeoueo iaycaoaeuenoa ca n/ao
iaeeaeaaiuo iinooieaiee.

Eiyooeoeeaio oaeouae eeeaeaeiinoe ia 1.01.05 a. ninoaaee 0,855 i?e
ii?iaoeaiii cia/aiee 1,00, /oi a Neooeeii ?aeii iai?ioiua aeoeau ia
iie?uaatho e?aoein?i/iua iaycaoaeuenoaa. Aeaiiia i?aaei?eyoea ia iiaeao
ieaoeoue ii naiei aeieaai.

?ann/eoaa eiyooeoeeaio iaania/aiiinoe nianoaaiiuie iai?ioiuie
n?aaenoaaie iiaeii naeaeaoue auaiae, /oi Neooeeia ?aeii ia iaania/aii
nianoaaiiuie iai?ioiuie n?aaenoaaie.

I?iaaaey aiaeec eeeaeaeiinoe e ieaoaaeaniiniaiinoe ia Neooeeii ?aeii ca
2003-2004 aa. iiaeii naeaeaoue auaiae i oii, /oi aeaiiay i?aaiecaoeey ia
ieaoaaeaniiniaii.

Iiniio?ei, eaeea oaeoi?u iiaeeyee ia nieaeaiea eiyooeoeeaioa oaeouae
eeeaeaeiinoe. Aeey yoiai i?iaaaeai oaeoi?iue aiaeec.

Oaaeeoea 3.6

?an/ao aeeyiey oaeoi?ia ia eciaiaiea eiyooeoeeaioa oaeouae eeeaeaeiinoe
ii Neooeeiio ?aeii ca 2003-2004aa.

IieacaoaeeIa 01.01.04.Ia 01.01.05.IoeeiiaieaAeeyiea oaeoi?iaIai?ioiua
aeoeau, iei ?.296935255561,051-0,885=0,166E?aoein?i/iua iaycaoaeuenoaa,
iei ?.335441227680,855-1,051=-0,196Eiyooeoeeaio oaeouae
eeeaeaeiinoe0,88520,8552-0,0300,855-0,885=-0,030

Aeey ?an/aoa aeeyiey oaeoi?ia ia eciaiaiea eiyooeoeeaioa oaeouae
eeeaeaeiinoe iaiaoiaeeii ii?aaeaeeoue eiyooeoeeaio oaeouae eeeaeaeiinoe
nei??aeoe?iaaiiue, eae ioiioaiea iai?ioiuo aeoeaia ia 01.01.05 e
e?aoein?i/iuo iaycaoaeuenoa ia 01.01.04 (3.7)

Eoae. eee.
nei?.=picscalex100010009000003ef00000003001c0000000000050000000902000000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=picscalex100010009000003bd00000003001c000000000005000000090200000000050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1,051 (3.7)

Enoiaey ec aeaiiuo oaaeeoeu 3.6. iiaeii naeaeaoue auaiae, /oi
eiyooeoeeaio oaeouae eeeaeaeiinoe ia 01.01.05. ii n?aaiaieth n 01.01.04.
nieceeny ia -0,030, a oii /enea ca n/ao oaaee/aiey iai?ioiuo aeoeaia
oaaee/eeny ia 0,166, a ca n/ao oaaee/aiey e?aoein?i/iuo iaycaoaeuenoa
nieceeny ia – 0,196.

Oaeei ia?acii, aeey oaaee/aiey aeaiiiai eiyooeoeeaioa iaiaoiaeeii
oiaiueoeoue caaeneiinoue i?aaiecaoeee io aiaoieo enoi/ieeia
oeiaine?iaaiey. E?iia oiai, n?aaenoaa aeaeaoaeueii aeeaaeuaaoue a oo
/anoue aeoeaia, eioi?ua eiatho iaeaieueooth ioaea/o, o.a. a iai?ioiua
aeoeau.

3.1.3 Aiaeec oeiainiaie onoie/eainoe i?aaiecaoeee

A nia?aiaiiuo oneiaeyo iiauoaaony naiinoiyoaeueiinoue i?aaiecaoeee a
i?eiyoee e ?aaeecaoeee oi?aaeai/aneeo ?aoaiee, eo yeiiiie/aneay e
th?eaee/aneay ioaaonoaaiiinoue ca ?acoeueoaou oicyenoaaiiie
aeayoaeueiinoe. Iauaeoeaii aic?anoaao cia/aiea oeiainiaie onoie/eainoe
oicyenoaothueo noauaeoia. Ana yoi iiauoaao ?ieue e cia/eiinoue
oeiainiaiai aiaeeca a ioeaiea eo oeiainiai-eiiia?/aneie e ae?oaie
aeayoaeueiinoe e, i?aaeaea anaai a iaee/ee, ?aciauaiee e eniieueciaaiee
eaieoaea. ?acoeueoaou oaeiai aiaeeca iaiaoiaeeiu, i?aaeaea anaai,
nianoaaiieeai, e?aaeeoi?ai, eiaanoi?ai, iinoaaueeai, iaeiaiaui neoaeaai,
iaiaaeaea?ai e ?oeiaiaeeoaeyi i?aaiecaoeee. Eeth/aaie oeaeueth aiaeeca
oeiainiaie onoie/eainoe i?aaiecaoeee yaeyaony iieo/aiea ii?aaeaeaiiiai
/enea iniiaiuo ia?aiao?ia, aeathueo iauaeoeaioth e iainiiaaiioth
oa?aeoa?enoeeo oeiainiauo ?ano?nia i?aaiecaoeee e eo eniieueciaaiey. Yoi
ioiineony, i?aaeaea anaai, e ii?aaeaeaieth eciaiaiee a no?oeoo?a aai
eiouanoaaiiiai e oeiainiaiai iioaioeeaea, ieaoaaeaniiniaiinoe, aeaeiaie
aeoeaiinoe e ?aioaaaeueiinoe.

Aiaeec oeiainiaie onoie/eainoe i?aaiecaoeee aace?oaony ia ioeaiea aa
oeiainiaiai ninoiyiey, iineieueeo onoie/eainoue oa?aeoa?ecoaony o?aiaeii
eciaiaiey oeiainiaiai ninoiyiey ia ?yae aeao e a ia?niaeoeaa, a oi a?aiy
eae oeiainiaia ninoiyiea i?aaenoaaeyao niaie iiiaioioth oa?aeoa?enoeeo
iieiaeaiey oeiainiauo ?ano?nia i?aaiecaoeee. Anee a oiaea aiaeeca
oeiainiaiai ninoiyiey ioeaieaatho a iniiaiii noaoe/aneia iieiaeaiea
oeiainiauo ?ano?nia, oi a i?ioeanna aiaeeca oeiainiaie onoie/eainoe
noauaeoa oicyenoaiaaiey ioeaieaathony ia oieueei iieacaoaee no?oeoo?u
eaieoaea e eeeaeaeiinoe, eioi?ua oa?aeoa?ecotho ninoiyiea e
?ani?aaeaeaiea oeiainiauo ?ano?nia, oi anoue eo noaoeeo, ii oaeaea e
iieacaoaee aeaeiaie aeoeaiinoe e ?aioaaaeueiinoe, iienuaathuea
yooaeoeaiinoue eniieueciaaiey oeiainiauo ?ano?nia, eo aeeiaieeo (?en.
3.1). Neaaeiaaoaeueii, aiaeec oeiainiaie onoie/eainoe i?aaiecaoeee
iicaieyao i?ineaaeeoue aeeiaieeo, acaeiinaycue e i?e/eiu eciaiaiey
?aaeueiie e iioaioeeaeueiie ieaoaaeaniiniaiinoe, no?oeoo?u eaieoaea,
aeaeiaie aeoeaiinoe e ?aioaaaeueiinoe [18;n.37].
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?en.3.1 Acaeiinaycue iieacaoaeae ioeaiee oeiainiaie onoie/eainoe
i?aaiecaoeee

Oeiainiaay onoie/eainoue oa?aeoa?ecoaony, niioiioaieai nianoaaiiuo e
caaiiuo n?aaenoa, iaeiaei yoio iieacaoaeue aeaao eeoue iauoth ioeaieo
oeiainiaie onoie/eainoe. Iiyoiio a ie?iaie e ioa/anoaaiiie
o/aoii-aiaeeoe/aneie i?aeoeea ?ac?aaioaia nenoaia iieacaoaeae,
oa?aeoa?ecothueo ninoiyiea e no?oeoo?o aeoeaia i?aaiecaoeee e
iaania/aiiinoue eo enoi/ieeaie iie?uoey (ianneaaie).

Eo iiaeii ?acaeaeeoue ia o?e a?oiiu:

iieacaoaee, ii?aaeaeythuea no?oeoo?o eaieoaea;

iieacaoaee, ii?aaeaeythuea ninoiyiea iai?ioiuo n?aaenoa;

Iieacaoaee eeeaeaeiinoe e oeiainiaie onoie/eainoe acaeiiaeiiieiytho
ae?oa ae?oaa e a niaieoiiinoe aeatho i?aaenoaaeaiea i aeaaiiieo/ee
oeiainiaiai ninoiyiey i?aaiecaoeee: anee o i?aaiecaoeee iaia?oaeeaathony
ieioea iieacaoaee eeeaeaeiinoe, ii oeiainiaay onoie/eainoue ath ia
iioa?yia, oi o i?aaiecaoeee anoue oain aueoe ec cao?oaeieoaeueiiai
iieiaeaiey. Ii anee iaoaeiaeaoai?eoaeueiu e iieacaoaee eeeaeaeiinoe e
iieacaoaee oeiainiaie onoie/eainoe, oaeay i?aaiecaoeey – aa?iyoiue
eaiaeeaeao a aaie?iou. I?aiaeieaoue oeiainiaoth iaonoie/eainoue aanueia
iai?inoi – ioaeii a?aiy e eiaanoeoeee.

?anniio?ei iieacaoaee oa?aeoa?ecothuea oeiainiaoth onoie/eainoue
Neooeeiai ?aeii.

Eae ioia/aeinue auoa, aaaeiaeoei iieacaoaeai, oa?aeoa?ecothuei
oeiainiaoth onoie/eainoue i?aaiecaoeee, yaeyaony iieacaoaeue oaeaeueiiai
aana iauae noiiu enoi/ieeia nianoaaiiuo n?aaenoa a eoiaao anao n?aaenoa,
aaaine?iaaiiuo i?aaiecaoeee, o.a. ioiioaiea iauae noiiu nianoaaiiuo
n?aaenoa e eoiao aaeaina i?aaiecaoeee. Yoio iieacaoaeue iineo iacaaiea
eiyooeoeeaio aaoiiiiee. Ii iaio noaeyo, ianeieueei i?aaiecaoeee
iacaaeneia io caaiiiai eaieoaea.
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 (3.8)

aaea Eaaoiiiiee – eiyooeoeeaio aaoiiiiee;

NE – nianoaaiiue eaieoae;

AA – aaethoa aaeaina.

*ai aieueoa o i?aaiecaoeee nianoaaiiuo n?aaenoa, oai eaa/a ni?aaeoueny
aio n iao?yaeeoeaie yeiiiieee, e yoi oi?ioi iiieiatho e?aaeeoi?u
i?aaiecaoeee e aai oi?aaeythuea. Aio ii/aio iineaaeiea no?aiyony e
ia?aueaaieth ec aiaea a aiae aaniethoiie noiiu nianoaaiiiai eaieoaea.

Aeey eiyooeoeeaioa aaoiiiiee aeaeaoaeueii, /oiau ii i?aauoae ii naiae
aaee/eia 50%. A yoii neo/aa aai e?aaeeoi?u /oanoaotho naay niieieii,
niciaaay, /oi aanue caaiiue eaieoae iiaeao auoue eiiiaine?iaai
nianoaaiiinoueth i?aaiecaoeee. I?iecaaaeai ?an/ao eiyooeoeeaioa
aaoiiiiee ii aeaiiui i?aaiecaoeee Neooeeiai ?aeii.

Oaaeeoea 3.7

?an/ao eiyooeoeeaioa aaoiiiiee Neooeeiai ?aeii ca 2003 – 2004 aa.

IieacaoaeeIa 1.01 2004 a.Ia 1.01 2005 a.Ioeeiiaiea (+,-)Nianoaaiiue
eaieoae, iei.?.359246761084Aaethoa aaeaina,
iei.?.700088731873Eiyooeoeeaio aaoiiiiee0,5130,5300,017

Ii aeaiiui oaaeeoeu 3.7 a Neooeeii ?aeii ia 1.01.2005 a. eiyooeoeeaio
aaoiiiiee oaaee/eeny ia 0,017 e ninoaaee 0,530, o.a. oiaiueoeeanue
caaeneiinoue i?aaiecaoeee io aiaoieo e?aaeeoi?ia.

Eiyooeoeeaio oeiainiaie caaeneiinoe yaeyaony ia?aoiui e eiyooeoeeaioo
aaoiiiiee. O Neooeeiai ?aeii ia ia/aei 2004 aiaea ii ninoaaee 1,95, yoi
icia/aao /oi ia 1,949 ?oa. aeiaeaiiuo a aeoeau , i?eoiaeeony 1 ?oaeue
nianoaaiiuo n?aaenoa, 0,949 caaiiuo, ia ia/aei 2005 aiaea yoio
eiyooeoeeaio ninoaaee 1,898. Nieaeaiea yoiai iieacaoaey icia/aao
oiaiueoaiea aeiee caaiiuo n?aaenoa a oeiaine?iaaiee i?aaiecaoeee.

Eiyooeoeeaio oeiainiaiai eaaa?eaeaea – yoi ioiioaiea anaai i?eaea/aiiuo
n?aaenoa e nianoaaiiui n?aaenoaai:

E oei.
eaaa?eaeaeapicscalex1200100090000030b01000003001c00000000000500000009020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 3.9

aaea E oei. eaaa?eaeaea – eiyooeoeeaio oeiainiaiai eaaa?eaeaea;

CN – caaiiua n?aaenoaa;

NN – nianoaaiiua n?aaenoaa.

Aieaa /aoei noaiaiue caaeneiinoe i?aaiecaoeee io caaiiuo n?aaenoa
au?aaeaaony a yoii eiyooeoeeaioa. Ii iieacuaaao, eaeeo n?aaenoa o
i?aaiecaoeee aieueoa – nianoaaiiuo eee caaiiuo. *ai aieueoa eiyooeoeeaio
i?aauoaao aaeeieoeo, oai aieueoa caaeneiinoue i?aaiecaoeee io caaiiuo
n?aaenoa.

Oaaeeoea 3.8.

?an/ao eiyooeoeeaioa oeiainiaiai eaaa?eaeaea Neooeeiai ?aeii ca
2003-2004 aa.

IieacaoaeeIa 1.01.2004 aIa 1.01.2005 a.Ioeeiiaiea (+,-)Caaiiua
n?aaenoaa, iei.?.34084197789Nianoaaiiua n?aaenoaa,
iei.?.359246761084Eiyooeoeeaio oeiainiaiai eaaa?eaeaea0,9480,897-0,051

Cia/aiea eiyooeoeeaioa ia ia/aei 2005 aiaea nieceeinue ia 0,051 e
ninoaaeei 0,897, neaaeiaaoaeueii oiaiueoeeanue caaeneiinoue i?aaiecaoeee
io caaiiuo n?aaenoa.

Ana auoaia?a/eneaiiua eiyooeoeeaiou naeaeaoaeuenoaotho i oii, /oi a
iauae noiia aeoeaia i?aaiecaoeee i?iecioee eciaiaiey a eo/ooth noi?iio
nieceeanue aaee/eia caaiiuo n?aaenoa e niioaaonoaaiii caaeneiinoue io
aiaoieo e?aaeeoi?ia.

I?iaaaeai oaeoi?iue aiaeec e iiniio?ei ca n/ao /aai nieceeny
eiyooeoeeaio oeiainiaiai eaaa?eaeaea.

Oaaeeoea 3.9

?an/ao aeeyiey oaeoi?ia ia eciaiaiea eiyooeoeeaioa oeiainiaiai
eaaa?eaeaea ii Neooeeiio ?aeii ca 2003-2004 aa.

IieacaoaeeIa 01.01.04Ia 01.01.05IoeeiiaieaNei??aeoe?iaaiiue
iieacaoaeueAeeyiea oaeoi?iaCaaiiua n?aaenoaa, iei.
?.3408419778941971,168-0,948=0,22Nianoaaiiue eaieoae, iei
?.35924676108435920,897-1,168=-0,271Eiyooeoeeaio oeiainiaiai
eaaa?eaeaea0,9480,897-0,0511,1680,897-0,948=-0,051

Enoiaey ec aeaiiuo oaaeeoeu 3.9. iiaeii naeaeaoue auaiae, /oi
eiyooeoeeaio oeiainiaiai eaaa?eaeaea ia 01.01.05. ii n?aaiaieth n
01.01.04. nieceeny ia -0,051, a oii /enea ca n/ao oaaee/aiey caaiiuo
n?aaenoa oaaee/eeny ia 0,22, a ca n/ao oaaee/aiey nianoaaiiiai eaieoaea
nieceeny ia 0,271.

A oeiainiaii aiaeeca iaeaieaa /anoi eniieuecoaony eiyooeoeeaio
iaania/aiiinoe oaeoueo aeoeaia nianoaaiiuie iai?ioiuie n?aaenoaaie,
iieacuaathuaai, eaeay /anoue iai?ioiuo n?aaenoa i?aaiecaoeee auea
noi?ie?iaaia ca n/ao nianoaaiiuo n?aaenoa:

E iaania/aiiinoe oae.
aeo=picscalex100010009000003bc00000003001c000000000005000000090200000000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 3.10

aaea E iaania/aiiinoe oae. aeo – eiyooeoeeaio iaania/aiiinoe oaeoueo
aeoeaia;

NIN – nianoaaiiua iai?ioiua n?aaenoaa;

IA – iai?ioiua aeoeau.

Aeey ?an/aoa aeaiiiai eiyooeoeeaioa iaiaoiaeeii ?ann/eoaoue noiio
nianoaaiiuo iai?ioiuo n?aaenoa.

Oaaeeoea 3.10.

?an/ao eiyooeoeeaioa iaania/aiiinoe oaeoueo aeoeaia Neooeeiai ?aeii ca
2003-2004 aa.

IieacaoaeeIa 1.01.2004 a.Ia 1.01.2005 a.Ioeeiiaiea (+,-)Nianoaaiiua
iai?ioiua n?aaenoaa (iai?ioiua aeoeau (no?. 290 oi?iu1) –
EI)-385-599-214Iai?ioiua aeoeau 29693525556Eiyooeoeeaio iaania/aiiinoe
oaeoueo aeoeaia -0,130-0,170-0,3

Ii?iaoeaiia cia/aiea yoiai iieacaoaey ia aeieaeii iioneaoueny ieaea 0,1.
A Neooeeii ?aeii ii ?an/aoai aeaeii, /oi o iaai iao enoi/ieeia aeey
iie?uoey oaeoueo aeoeaia nianoaaiiuie iai?ioiuie n?aaenoaaie, oae eae
eiyooeoeeaio iaiueoa ii?iaoeaiiai e ia 1.01.2005 ii nieceeny ia 0,3 e
ninoaaee -0,170.

I?iaaaeai oaeoi?iue aiaeec e iiniio?ei ca n/ao /aai nieceeny
eiyooeoeeaio iaania/aiiinoe oaeoueo aeoeaia.

Oaaeeoea 3.11

?an/ao aeeyiey oaeoi?ia ia eciaiaiea eiyooeoeeaioa iaania/aiiinoe
oaeoueo aeoeaia ii Neooeeiio ?aeii ca 2003-2004 aa.

IieacaoaeeIa 01.01.04Ia 01.01.05IoeeiiaieaNei??aeoe?iaaiiue
iieacaoaeueAeeyiea oaeoi?iaNianoaaiiua iai?ioiua n?aaenoaa (iai?ioiua
aeoeau (no?. 290 oi?iu1) – EI)

-385

-599

-214-599-0,202-(-0,130)=-0,072Iai?ioiua aeoeau
296935255562969-0,170-(-0,202)=0,032Eiyooeoeeaio iaania/aiiinoe oaeoueo
aeoeaia -0,130-0,170-0,3-0,202-0,170-(-0,130)=-0,040

Enoiaey ec aeaiiuo oaaeeoeu 3.11. iiaeii naeaeaoue auaiae, /oi
eiyooeoeeaio iaania/aiiinoe oaeoueo aeoeaia ia 01.01.05. ii n?aaiaieth n
01.01.04. nieceeny ia 0,040, a oii /enea ca n/ao nieaeaiey caaiiuo
n?aaenoa oiaiueoeeny ia 0,072, a ca n/ao oaaee/aiey nianoaaiiiai
eaieoaea oaaee/eeny ia 0,032.

Neaaeothuee iieacaoaeue, oa?aeoa?ecothuee ninoiyiea iai?ioiuo n?aaenoa,
yaeyaony iieacaoaeue iaiaa?aiiinoe nianoaaiiiai eaieoaea:

E
iaiaa?aiiinoe=picscalex100010009000003bc00000003001c00000000000500000009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 3.11

aaea E iaiaa?aiiinoe – eiyooeoeeaio iaiaa?aiiinoe;

NIN – nianoaaiiua iai?ioiua n?aaenoaa;

NE – nianoaaiiue eaieoae.

Eiyooeoeeaio iaiaa?aiiinoe iieacuaaao, eaeay /anoue nianoaaiiuo n?aaenoa
i?aaiecaoeee iaoiaeeony a iiaeaeaeiie oi?ia, iicaieythuae ioiineoaeueii
naiaiaeii iaiaa?e?iaaoue yoeie n?aaenoaaie. Iaania/aiea nianoaaiiuo
oaeoueo aeoeaia nianoaaiiui eaieoaeii yaeyaony aa?aioeae onoie/eainoe
oeiainiaiai ninoiyiey i?e iaonoie/eaie e?aaeeoiie iieeoeea. Aunieea
cia/aiey eiyooeoeeaioa iaiaa?aiiinoe iieiaeeoaeueii oa?aeoa?ecotho
oeiainiaia ninoiyiea, iaeiaei eaeeo-eeai onoiyaoeony a i?aeoeea
ia?aie/aiee aeey yoiai eiyooeoeeaioa ia nouanoaoao. Eiiaaea
?aeiiaiaeoaony i?eieiaoue a ea/anoaa iioeiaeueiie aaee/eiu eiyooeoeeaio
0.5. N oeiainiaie oi/ee c?aiey /ai auoa eiyooeoeeaio iaiaa?aiiinoe, oai
eo/oa oeiainiaia ninoiyiea i?aaiecaoeee.

?ann/eouaaai eiyooeoeeaio iaiaa?aiiinoe nianoaaiiiai eaieoaea

Oaaeeoea 3.12.

?an/ao eiyooeoeeaioa iaiaa?aiiinoe nianoaaiiiai eaieoaea Neooeeiai ?aeii
ca 2003-2004 aa.

IieacaoaeeIa 1.01.2004 a.Ia 1.01.2005 a.Ioeeiiaiea (+,-)Nianoaaiiua
iai?ioiua n?aaenoaa, iei.?.-385-599-214Nianoaaiiue eaieoae,
iei.?.359246761084Eiyooeoeeaio iaiaa?aiiinoe nianoaaiiiai
eaieoaea-0,107-0,128-0,021

Ii aeaiiui oaaeeoeu 3.12 iiaeii naeaeaoue auaiae, /oi Neooeeia ?aeii
iaoiaeeony a i/aiue neiaeiii oeiainiaii iieiaeaiee, oae eae ia ia/aei
2004 aiaea eiyooeoeeaio iaiaa?aiiinoe nianoaaiiiai eaieoaea ieacaeny
ieaea ii?iaoeaiie aaee/eiu e aue ?aaai – 0,107, a ia ia/aei 2005 aiaea
yoio eiyooeoeeaio nieceeny aua ia 0,021 e ninoaaee -0,128. Ana yoi
aiai?eo i ieioie niiniaiinoe iaiaa?e?iaaoue nianoaaiiuie iai?ioiuie
n?aaenoaaie e i ia onoie/eaii oeiainiaii ninoiyiee Neooeeiai ?aeii.

I?iaaaeai oaeoi?iue aiaeec e iiniio?ei ca n/ao /aai nieceeny
eiyooeoeeaio iaania/aiiinoe oaeoueo aeoeaia.

Oaaeeoea 3.13

?an/ao aeeyiey oaeoi?ia ia eciaiaiea eiyooeoeeaio iaiaa?aiiinoe
nianoaaiiiai eaieoaea ii Neooeeiio ?aeii ca 2003-2004 aa.

IieacaoaeeIa 01.01.04Ia 01.01.05IoeeiiaieaNei??aeoe?iaaiiue
iieacaoaeueAeeyiea oaeoi?iaNianoaaiiua iai?ioiua n?aaenoaa,
iei.?.-385-599-214-599-0,167-(-0,107)=-0,06Nianoaaiiue eaieoae,
iei.?.3592467610843592-0,128-(-0,167)=0,039Eiyooeoeeaio iaiaa?aiiinoe
nianoaaiiiai eaieoaea-0,107-0,128-0,021-0,167-0,128-(-0,107)=-0,021

Enoiaey ec aeaiiuo oaaeeoeu 3.13. iiaeii naeaeaoue auaiae, /oi
eiyooeoeeaio iaiaa?aiiinoe nianoaaiiiai eaieoaea ia 01.01.05. ii
n?aaiaieth n 01.01.04. nieceeny ia 0,021, a oii /enea ca n/ao nieaeaiey
nianoaaiiua iai?ioiua n?aaenoaa nieceeny ia 0,06, a ca n/ao oaaee/aiey
nianoaaiiiai eaieoaea oaaee/eeny ia 0,039.

3.1.4 Aiaeec aeaeiaie aeoeaiinoe e ?aioaaaeueiinoe i?aaiecaoeee

Iaeiei ec iai?aaeaiee aiaeeca oeiainiaiai ninoiyiey yaeyaony ioeaiea
aeaeiaie aeoeaiinoe noauaeoa oicyenoaiaaiey. Aeaeiaay aeoeaiinoue
i?iyaeyaony a aeeiaie/iii ?acaeoee i?aaiecaoeee, aeinoeaeaiee ath
iinoaaeaiiuo oeaeae, /oi io?aaeaao aaniethoiua noieiinoiua e
ioiineoaeueiua iieacaoaee.

Aeaeiaay aeoeaiinoue a oeiainiaii aniaeoa i?iyaeyaony, i?aaeaea anaai, a
nei?inoe iai?ioa aai n?aaenoa. Aiaeec aeaeiaie aeoeaiinoe caeeth/aaony a
enneaaeiaaiee o?iaiae e aeeiaieee ?aciiia?aciuo eiyooeoeeaioia –
iieacaoaeae iai?a/eaaaiinoe.

Iai?a/eaaaiinoue aeoeaia ?ann/eouaaaony eae a aeiyo, oae e a ?acao.

Iai?a/eaaaiinoue aeoeaia a ?acao oa?aeoa?ecoao nei?inoue ia?auaiey
aeoeaia i?aaiecaoeee. Iai?a/eaaaiinoue aeoeaia a aeiyo ?ane?uaaao
ia?eiae i?aia?aciaaiey aeoeaia i?aaiecaoeee a aeaiaaeioth iaee/iinoue.

Iai?a/eaaaiinoue ianneaia a ?acao oa?aeoa?ecoao nei?inoue eo iiaaoaiey,
a iai?a/eaaaiinoue ianneaia a aeiyo ?ane?uaaao ia?eiae eo iiaaoaiey.

Iai?a/eaaaiinoue aeoeaia (a ?acao) ?ann/eouaaaony eae ioiioaiea au?o/ee
io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa e n?aaeiaaiaeiaie noieiinoe
aeoeaia.

Iai?a/eaaaiinoue aeoeaia (a aeiyo) ii?aaeaeyaony eae ioiioaiea
n?aaeiaaiaeiaie noieiinoe aeoeaia e au?o/ea io ?aaeecaoeee i?iaeoeoeee,
?aaio, oneoa, oiiiaeaiiia ia eiee/anoai aeiae a ia?eiaea.

Aiaeiae/ii ?ann/eouaaaony iai?a/eaaaiinoue iai?ioiuo aeoeaia, a oii
/enea aeaaeoi?neie caaeieaeaiiinoe.

I?e ?an/aoa iai?a/eaaaiinoe caiania, eo n?aaeiaaiaeiaay noieiinoue
niiinoaaeyaony ia n au?o/eie io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa, a
n naaanoieiinoueth ?aaeeciaaiiuo oiaa?ia, i?iaeoeoeee, ?aaio, oneoa,
o.e. a aooaaeoa?neii aaeaina caianu iieacaiu ia ii i?iaeaaeiui oeaiai, a
ii eo naaanoieiinoe.

I?e ?an/aoa iai?a/eaaaiinoe e?aaeeoi?neie caaeieaeaiiinoe aa
n?aaeiaaiaeiaoth noieiinoue n?aaieaatho n naaanoieiinoueth ?aaeeciaaiiuo
oiaa?ia, i?iaeoeoeee, ?aaio, oneoa eee n iai?ioii ii iiaaoaieth
e?aaeeoi?neie caaeieaeaiiinoe e oa?aeoa?ecoao ia?eiae iiaaoaiey n/aoia
e?aaeeoi?ia.

Oeiainiaia ninoiyiea i?aaiecaoeee, aa ieaoaaeaniiniaiinoue caaenyo io
oiai, ianeieueei auno?i n?aaenoaa, aeiaeaiiua a aeoeau, i?aa?auathony a
?aaeueiua aeaiueae.

I?iaaaeai ?an/ao iieacaoaeae aeaeiaie aeoeaiinoe ii Neooeeiio ?aeii a
oaaeeoea 3.14.

Oaaeeoea 3.14

Naaaeaiey i aeeiaieea aeaeiaie aeoeaiinoe ii Neooeeiio ?aeii ca
2003/2004 aa.

IieacaoaeeIa 1.01.2004 a.Ia 1.01.2005 a.Oaii eciaiaiey, % eee ioeeiiaiea
(+,-)1. N?aaeiaaiaeiaay noieiinoue niaieoiiiai aeoeaia, a oii
/enea6766,57936,5117,31.1 Aiaiai?ioiuo aeoeaia39014689,5120,21.2.
Iai?ioiuo aeoeaia, a oii /enea:28653247113,31.2.1. Caiania e
cao?aou404389,596,41.2.2. Aeaaeoi?neie
caaeieaeaiiinoe392,5492125,41.2.3. Aeaiaaeiuo
n?aaenoa112,5157,5140,01.3. Enoi/ieee nianoaaiiuo
n?aaenoa36154134114,41.4. N?aaeiyy aaee/eia e?aaeeoi?neie
caaeieaeaiiinoe23852653,5111,32. Au?o/ea io ?aaeecaoeee oiaa?ia,
i?iaeoeoeee, ?aaio, oneoa (no?. 010 o.2)1687821935130,03. Nanoieiinoue
?aaeecaoeee oiaa?ia, i?iaeoeoeee, ?aaio, oneoa (no?. 020 oi?iu
2)1194217926150,14. Iai?a/eaaaiinoue a aeiyo:   4.1. Iai?ioiuo aeoeaia
(1.2*360/2)61,153,3-7,84.2. Caiania e cao?ao
(1.2.1.*360/3)12,27,8-4,44.3. Aeaaeo?ineie caaeieaeaiiinoe
(1.2.2*360/2)8,48,1-0,34.4. Aeaiaaeiuo n?aaenoa
(1.2.3.*360/2)2,42,60,24.7. E?aaeeoi?neie caaeieaeaiiinoe
(1.4.*360/2)50,943,5-7,34.9. I?iaeieaeeoaeueiinoue iia?aoeeiiiiai oeeeea
(4.2+4.3)20,615,9-4,74.10.I?iaeieaeeoaeueiinoueoeiainiaiai oeeeea
(4.9-4.7) -30,3-27,72,75. Iai?a/eaaaiinoue a ?acao:   5.1. Niaieoiiuo
aeoeaia (2:1)2,52,80,35.2. Aiaiai?ioiuo aeoeaia (2/1.1)4,34,70,45.3.
Iai?ioiuo aeoeaia (2/1.2)5,96,80,95.4. Caiania e cao?ao
(3/1.2.1)29,646,016,55.5 Aeaaeoi?neie
caaeieaeaiiinoe(2/1.2.2)43,044,61,65.6. Aeaiaaeiuo n?aaenoa
(2/1.2.3)150,0139,3-10,85.9. E?aaeeoi?neie caaeieaeaiiinoe
(2/1.4)7,18,31,25.11. Enoi/ieeia nianoaaiiuo n?aaenoa (2/1.3)4,75,30,6

Aeaiiua oaaeeoeu 3.14 naeaeaoaeuenoaotho i oii, /oi iai?a/eaaaiinoue
iai?ioiuo aeoeaia onei?eeanue ia 7,8 aeiy, a oii /enea caiania e cao?ao
– ia 4,4 aeiy. Aeaaeoi?neay caaeieaeaiiinoue onei?eeanue ia 0,3 aeiy.
Aeaiaaeiua n?aaenoaa a 2004 aiaeo ii n?aaiaieth n 2003 aiaeii noaee
iaiiaeyoueny iaaeeaiiaa niioaaonoaaiii ia 0,2 aeiy, yoi aucaaii aieaa
auno?ui ?inoii eo inoaoeia ii n?aaiaieth n au?o/eie.

N?iee iiaaoaiey e?aaeeoi?neie caaeieaeaiiinoe onei?eeenue ia 7,3 aeiae e
ninoaaeee a 2004 aiaeo ii Neooeeiio ?aeii 43,5 aeiae. Onei?aiea
iai?a/eaaaiinoe e?aaeeoi?neie caaeieaeaiiinoe naeaeaoaeuenoaoao i
iiauoaiee ieaoaaeaniiniaiinoe Neooeeiai ?aeii.

Anee niiinoaaeoue i?iaeieaeeoaeueiinoue iiaaoaiey n/aoia aeaaeoi?aie e
e?aaeeoi?aie, oi iiaeii ioiaoeoue, /oi a Neooeeii ?aeii a?aiy iiaaoaiey
aeieaia e?aaeeoi?ia a 2003 aiaeo auei auoa ia?eiaea iiaaoaiey aeieaia
aeaaeoi?aie ia 42,5 aeiy (50,9-8,4), a a 2004 aiaeo – ia 35,4 aeiy (43,5
– 8,1). Yoi naeaeaoaeuenoaoao i oii, /oi i?aaiecaoeey i?eaeaeaao
n?aaenoaa ae?oaeo i?aaiecaoeee aeey oeiaine?iaaiey naiae aeayoaeueiinoe.

Nei?inoue iaiiaeaiey iai?ioiuo aeoeaia a 2004 aiaeo ii n?aaiaieth n 2003
aiaeii ii Neooeeiio ?aeii oaaee/eeinue ia 0,9 ?aca, a oii /enea caiania
ia 16,5 ?aca. Nei?inoue ia?auaiey aeaaeoi?neie caaeieaeaiiinoe
oaaee/eeanue ia 1,6 ?aca, a aeaiaaeiuo n?aaenoa caiaaeeeeanue ia 10,8
?aca. A oi aea a?aiy nei?inoue iiaaoaiey e?aaeeoi?neie caaeieaeaiiinoe
aic?inea ia 1,2 ?aca.

A oaaeeoea 3.15 auei ioeaiaii aeeyiea oaeoi?ia ia iai?a/eaaaiinoue
iai?ioiuo aeoeaia. Ca n/ao ?inoa oiaa?iiai?ioa a 2004 aiaeo ii
n?aaiaieth n 2003 aiaeii ia 3311 iei. ?. (15465-12154), iai?a/eaaaiinoue
iai?ioiuo aeoeaia onei?eeanue ia 7,8 aeiy, a oii /enea caiania – ia 0,8
aeiy, aeaaeoi?neie caaeieaeaiiinoe – ia 0,3 aeiy e aeaiaaeiuo n?aaenoa
iai?a/eaaaiinoue oaaee/eeanue – ia 0,2 aeiy. Anee ioiaoeoue eciaiaiea
iai?a/eaaaiinoue ca n/ao inoaoeia iai?ioiuo n?aaenoa, oi oaii ?inoa
oiaa?iiai?ioa (15465/12154=127,2) iia?aaeaao oaii ?inoa iai?ioiuo
aeoeaia (oaae. 3.14), /oi iiaeeyei ia onei?aiea iai?a/eaaaiinoe
iai?ioiuo aeoeaia – ia 13,4 aeiy, a oii /enea caianu e cao?aou
onei?eeenue – ia 1,6 aeiy, e aeaaeoi?neie caaeieaeaiiinoe – ia 1,6.

Oaeei ia?acii, iniiaiuie ?aca?aaie onei?aiey iai?a/eaaaiinoe oaeoueo
aeoeaia yaeyaony iia?aaeathuee ?ino oiaa?iiai?ioa ii n?aaiaieth n eo
aeoeaaie, aieaa yooaeoeaiia eo eniieueciaaiea, oi anoue iieo/aiea
aieueoae noiiu oiaa?iiai?ioa n 1 ?oaey iai?ioiuo aeoeaia.

A ia?ac?uaiie nayce n iieacaoaeyie aeaeiaie aeoeaiinoe iaoiaeyony
iieacaoaee ?aioaaaeueiinoe, eioi?ua oaeaea oa?aeoa?ecotho yooaeoeaiinoue
ooieoeeiie?iaaiey i?aaiecaoeee. I?e ?an/aoa iieacaoaeae ?aioaaaeueiinoe
oeiainiaue ?acoeueoao ?aaiou i?aaiecaoeee niiinoaaeyaony n aeiaeaiiuie
?ano?naie e i?iecaaaeaiiuie cao?aoaie. Enoiaey ec yoiai, a yeiiiie/aneie
eeoa?aoo?a ?acee/atho aeaa iiaeoiaea i?e ?an/aoa ?aioaaaeueiinoe
noauaeoa oicyenoaiaaiey: yoi ?ano?niue e cao?aoiue iiaeoiae. I?e
?ano?niii iiaeoiaea i?eaueue io oicyenoaaiiie aeayoaeueiinoe niioiineony
n aeoeaaie i?aaiecaoeee e enoi/ieeaie eo oi?ie?iaaiey. I?e cao?aoiii
iiaeoiaea i?eaueue io ?acee/iuo aeaeia aeayoaeueiinoe n?aaieaatho n
cao?aoaie a eiaanoeoeeiiioth, oeiainiaoth e oaeouoth aeayoaeueiinoue.
Iaeiaei i?e ioeaiea oeiainiaiai ninoiyiey neaaeoao ii?aaeaeyoue
?aioaaaeueiinoue ?aaeeciaaiiuo oiaa?ia, eioi?ua oa?aeoa?ecotho aeieth
i?eauee a oiaa?iiai?ioa, oi anoue ?aioaaaeueiinoue i?iaeaae auiaaeaao ec
iauai?eiyoie eeanneoeeaoeee eiyooeoeeaioia ?aioaaaeueiinoe.

A oiaea aiaeeca oeiainiaiai ninoiyiey, eioi?ue aace?oaony ia aeaiiuo
aooaaeoa?neiai aaeaina ia?ainoaiaiiia cia/aiea ioaiaeeony iieacaoaeyi
?aioaaaeueiinoe ?ano?nia, a oi a?aiy eae ?aioaaaeueiinoue cao?ao /aua
anaai eniieuecoaony i?e ioeaiea oeiainiauo ?acoeueoaoia aeayoaeueiinoe,
oi anoue i?e aiaeeca «Io/aoa i i?eaueyo e oauoeao».

I?iaaaeai aiaeec ?aioaaaeueiinoe ii Neooeeiio ?aeii ca 2003/2004 aa.

Oaaeeoea 3.16

Naaaeaiey i aeeiaieea ?aioaaaeueiinoe i?aaiecaoeee Neooeeia ?aeii ca
2003/2004 aa. (iei. ?.)

Iieacaoaee2003 a.2004 a.Ioeeiiaiea (+; -) 1. N?aaeiyy noieiinoue
niaieoiiuo aeoeaia67677936,51169,52. N?aaeiyy aaee/eia enoi/ieeia
nianoaaiiuo n?aaenoa361541485333. N?aaeiyy aaee/eia enoi/ieeia
i?eaea/ai-iuo e caaiiuo n?aaenoa579,5826,52474. N?aaeiyy noieiinoue
aiaiai?ioiuo aeoeaia39014689,5788,55. N?aaeiyy noieiinoue iai?ioiuo
aeoeaia286532473826. Au?o/ea io ?aaeecaoeee oiaa?ia, i?iaeoeoeee,
?aaio,oneoa168782193550577. I?eaueue io ?aaeecaoeee oiaa?ia,
i?iaeoeoeee, ?aaio, oneoa-3363877238. I?eaueue ca io/aoiue
ia?eiae-2113515629. Ia?ani?aaeaeaiiay i?eaueue-37419857210. Iieacaoaee
?aioaaaeueiinoe:  010.1. ?aioaaaeueiinoue i?iaeaae (no?. 7 : no?. 6 •
100), %-1,764-10.2. ?aioaaaeueiinoue niaieoiiuo aeoeaia  010.2.1. Ii
i?eauee ca io/aoiue ia?eiae (no?.8 : no?.1 • 100), %-4,423-10.2.2. Ii
ia?ani?aaeaeaiiie i?eauee (no?.9 : no?.1 • 100), %-2,495-10.3.
?aioaaaeueiinoue enoi/ieeia nianoaaiiuo n?aaenoa (no?. 9 : no?. 2 •
100)-4,773-10.4. ?aioaaaeueiinoue aiaiai?ioiuo aeoeaia:  010.4.1. Ii
i?eauee ca io/aoiue ia?eiae (no?.8 : no?.4 • 100), %-7,485-10.4.2. Ii
ia?ani?aaeaeaiiie i?eauee (no?. 9 : no?. 4 • 100), %-4,222-10.5.
?aioaaaeueiinoue iai?ioiuo aeoeaia:  010.5.1. Ii i?eauee ca io/aoiue
ia?eiae (no?. 8 : no?. 5 • 100), %-10,81-10.5.2. Ii ia?ani?aaeaeaiiie
i?eauee (no?. 9: no?. 5*100),%-6,098-

Ia aiaeece?oaiii i?aaei?eyoee i iieacaoaeyo ?aioaaaeueiinoe iiaeii
aiai?eoue oieueei a 2004 a., o. e. i?aaiecaoeey a ?acoeueoaoa naiae
aeayoaeueiinoe iieo/eea i?eaueue ca io/aoiue ia?eiae a ?acia?a 351 iei.
?., a a 2003 a. Neooeeia ?aeii n?aaioaei oauoi/ii. A aeaiiii neo/aa
i?iaaaeaiea aiaeeca ?aioaaaeueiinoe iaaiciiaeii.

3.2 Aiaeec io/aoa i i?eaueyo e oauoeao i?aaiecaoeee

Oeiainiaua ?acoeueoaou aeayoaeueiinoe i?aaiecaoeee oa?aeoa?ecothony
noiiie iieo/aiiie i?eauee e o?iaiai ?aioaaaeueiinoe. I?eaueue
i?aaiecaoeee iieo/atho aeaaiui ia?acii io ?aaeecaoeee i?iaeoeoeee, a
oaeaea io ae?oaeo aeaeia aeayoaeueiinoe.

I?eaueue — yoi /anoue /enoiai aeioiaea, nicaeaiiiai a i?ioeanna
i?iecaiaenoaa e ?aaeeciaaiiiai a noa?a ia?auaiey, eioi?ue
iaiin?aaenoaaiii iieo/atho i?aaei?eyoey. Oieueei iinea i?iaeaaee
i?iaeoeoeee /enoue aeioiae i?eieiaao oi?io i?eauee. Eiee/anoaaiii ii
i?aaenoaaeyao niaie ?aciinoue iaaeaeo au?o/eie (iinea oieaou iaeiaa ia
aeiaaaeaiioth noieiinoue, aeoeeciiai iaeiaa e ae?oaeo io/eneaiee ec
au?o/ee a athaeaeaoiua e aiaathaeaeaoiua oiiaeu) e iieiie
naaanoieiinoueth ?aaeeciaaiiie i?iaeoeoeee. Cia/eo, /ai aieueoa
i?aaiecaoeey ?aaeecoao ?aioaaaeueiie i?iaeoeoeee, oai aieueoa iieo/eo
i?eauee, oai eo/oa aai oeiainiaia ninoiyiea. Iiyoiio oeiainiaua
?acoeueoaou aeayoaeueiinoe neaaeoao eco/aoue a oaniie nayce n
eniieueciaaieai e ?aaeecaoeeae i?iaeoeoeee.

Iauai ?aaeecaoeee e aaee/eia i?eauee caaenyo io i?iecaiaenoaaiiie,
niaaaeai/aneie, nauoiaie e eiiia?/aneie aeayoaeueiinoe i?aaei?eyoey,
eia/a aiai?y, yoe iieacaoaee oa?aeoa?ecotho ana noi?iiu oicyenoaiaaiey.

Aeey aiaeeca oi?ie?iaaiey e ?ani?aaeaeaiey i?eauee, ?an/aoia n
athaeaeaoii, iaee/ey e eniieueciaaiey nianoaaiiuo e i?eaea/aiiuo
n?aaenoa eniieuecoaony eioi?iaoeey io/aoa i i?eaueyo e oauoeao (oi?ia
?2).

Io/ao i i?eaueyo e oauoeao ninoaaeyaony i?aaiecaoeeae ii eoiaai ?aaiou
ca aiae (eaa?oae). A io/aoa i?eaiaeyony aeaiiua ca io/aoiue ia?eiae e ca
aiaeiae/iue ia?eiae i?ioeiai aiaea. Aeaiiua i aeioiaeao, ?anoiaeao e
oeiainiauo ?acoeueoaoao oi?ie?othony ia?anoathuei eoiaii n ia/aea aiaea
aei io/aoiie aeaou. Ii?yaeie i?aaenoaaeaiey aeaiiuo a io/aoa caaeneo io
i?eiyoiai ii?yaeea i?eciaiey i?aaiecaoeeae aeioiaeia, io oa?aeoa?a
aeayoaeueiinoe i?aaiecaoeee, ?acia?a e oneiaee eo iieo/aiey.

A 1 ?acaeaea io/aoa i i?eaueyo e oauoeao io?aaeaaony oi?ie?iaaiea
i?eauee (oauoea) io ?aaeecaoeee. Aeaiiue iieacaoaeue oi?ie?oaony eae
?acieoea iaaeaeo au?o/eie io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa,
naaanoieiinoueth ?aaeeciaaiiuo oiaa?ia, i?iaeoeoeee, ?aaio, oneoa,
oi?aaeai/aneeie ?anoiaeaie e ?anoiaeaie ia ?aaeecaoeeth.

Ai 2 ?acaeaea ii?aaeaeyaony i?eaueue (oauoie) io iia?aoeeiiiuo aeioiaeia
e ?anoiaeia, eae ?acieoea iaaeaeo iia?aoeeiiiuie aeioiaeaie e
?anoiaeaie, oi/ii oaeaea ii?aaeaeyaony i?eaueue io aia?aaeecaoeeiiiuo
aeioiaeia e ?anoiaeia, io?aaeaaiay a 3 ?acaeaea. E?iia oiai, a yoii
?acaeaea iaoiaeeo io?aaeaiea iieacaoaeue i?eauee (oauoea) ca io/aoiue
ia?eiae, eioi?ay ii?aaeaeyaony, eae noiia i?eauee (oauoea) io
?aaeecaoeee, i?eauee (oauoea) io iia?aoeeiiiuo aeioiaeia e ?anoiaeia,
i?eauee (oauoea) io aia?aaeecaoeeiiiuo aeioiaeia e ?anoiaeia.

Iaeia /anoue i?eauee io/aoiiai ia?eiaea a aeaea iaeiaia e nai?ia
iinooiaao a athaeaeao ainoaea?noaa. Aeaeaa iinea au/aoa iaeiaia, nai?ia,
ieaoaaeae, ?anoiaeia, i?iecaiaeeiuo ec i?eauee, a ?anii?yaeaiee
i?aaiecaoeee inoaaony ia?ani?aaeaeaiiay i?eaueue eeai iiaeao aicieeiooue
iaiie?uoue oauoie.

Aeey iiauoaiey yooaeoeaiinoe i?iecaiaenoaa i/aiue aaaeii, /oiau i?e
?ani?aaeaeaiee i?eauee auea aeinoeaiooa iioeiaeueiinoue a
oaeiaeaoai?aiee eioa?ania ainoaea?noaa, i?aaiecaoeee e ?aaioieeia.
Ainoaea?noai caeioa?aniaaii iieo/eoue eae iiaeii aieueoa i?eauee a
athaeaeao. ?oeiaiaenoai i?aaiecaoeee no?aieony iai?aaeoue aieueooth
noiio i?eauee ia ?anoe?aiiia aini?iecaiaenoai. ?aaioieee caeioa?aniaaiu
a iiauoaiee iieaou o?oaea.

Iaeiaei anee ainoaea?noai iaeaaaao i?aaiecaoeee i/aiue aunieeie
iaeiaaie, oi yoi ia noeioee?oao ?acaeoea i?iecaiaenoaa, a nayce n /ai
nie?auaaony iauai i?iecaiaenoaa i?iaeoeoeee e, eae ?acoeueoao,
iinooieaiea n?aaenoa a athaeaeao. Oi aea iiaeao i?iecieoe, anee anth
noiio i?eauee eniieueciaaoue ia iaoa?eaeueiia noeioee?iaaiea ?aaioieeia
i?aaiecaoeee. A yoii neo/aaa ia?niaeoeaa oiaiueoeony i?iecaiaenoai
i?iaeoeoeee, o. e. ia aoaeoo iaiiaeyoueny iniiaiua i?iecaiaenoaaiiua
oiiaeu, nie?aoyony nianoaaiiua iai?ioiua n?aaenoaa, /oi, a eiia/iii
eoiaa i?eaaaeao e nieaeaieth aeeciaiiiai o?iaiy ?aaioieeia, nie?auaieth
?aai/eo iano. Anee aea oiaiueoaaony aeiey i?eauee ia iaoa?eaeueiia
noeioee?iaaiea o?oaea, oi yoi a naith i/a?aaeue i?eaaaeao e nieaeaieth
yooaeoeaiinoe i?iecaiaenoaa. Iniaaiii ino?i aeaiiay i?iaeaia noieo a
oneiaeyo eioeyoeee, eiaaea iieoiiay niiniaiinoue ca?aaioiie ieaou
iaaeaao.

A oiaea aiaeeca i?eauee ia ia?aiia/aeueiii yoaia iaiaoiaeeii ioeaieoue
noaiaiue auiieiaiey ieaia e aeeiaieeo i?eauee io ?aaeecaoeee
i?iaeoeoeee, eciaiaiea enoi/ieeia oi?ie?iaaiey i?eauee ca io/aoiue
ia?eiae ii aeaiiui io/aoa i i?eaueyo e oauoeao.

E?iia oiai, a i?ioeanna aiaeeca i?eauee eco/aaony aa no?oeoo?a (oaae.
3.17).

Oaaeeoea 3.17

No?oeoo?a i?eauee (oauoea) io/aoiiai ia?eiaea Neooeeiai ?aeii ca 2004 a.

IieacaoaeeNoiia, iei ?.Oae. aan, eiyooeoeeaioI?eaueue (oauoie) io
?aaeecaoeee3871,10I?eaueue (oauoie) io iia?aoeeiiiuo aeioiaeia e
?anoiaeia-26-0,07I?eaueue (oauoie) io aia?aaeecaoeeiiiuo aeioiaeia e
?anoiaeia-10-0,03I?eaueue (oauoie) ca io/aoiue ia?eiae3511,00

Enoiaey ec aeaiiuo oaaeeoeu 3.17 iiaeii ioiaoeoue, /oi iaeaieueoee
oaeaeueiue aan a ninoaaa i?eauee io/aoiiai ia?eiaea caieiaao i?eaueue io
?aaeecaoeee 1,10.

A oiaea aiaeeca oeaeaniia?acii ioeaieoue ea/anoai i?eauee ca io/aoiue
ia?eiae. Ea/anoai n/eoaaony aunieei, anee iaeaieueoee oaeaeueiue aan a
i?eauee io/aoiiai ia?eiaea caieiaao i?eaueue io ?aaeecaoeee i?iaeoeoeee,
?aaio, oneoa e iaiai?io, ea/anoai i?eauee n/eoaaony ieceei, anee a
ninoaaa i?eauee io/aoiiai ia?eiaea iaeaieueoee oaeaeueiue aan caieiaao
i?eaueue io aia?aaeecaoeeiiiuo iia?aoeee e ?acoeueoao io iia?aoeeiiiuo
aeioiaeia e ?anoiaeia.

A aiaeece?oaiie i?aaiecaoeee ea/anoai iieo/aiiie i?eauee ca 2004 aiae
aunieia, o. e. iaeaieueoee oaeaeueiue aan a ninoaaa i?eauee io/aoiiai
ia?eiaea caieiaao i?eaueue io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa
(oaae. 3.17).

A enneaaeoaiie i?aaiecaoeee cao?oaeieoaeueii i?iaiaeece?iaaoue aeeiaieeo
iieacaoaeae i?eauee, oaeoi?u, aeeythuea ia eciaiaiea iieacaoaeae, o.e. a
2003 aiaeo i?aaiecaoeey n?aaioaea oauoi/ii.

I?e aiaeeca i?eauee iaiaoiaeeii i?iaiaeece?iaaoue e iieacaoaee
?aioaaaeueiinoe, eioi?ua oa?aeoa?ecotho yooaeoeaiinoue eniieueciaaiey
oeiainiauo ?ano?nia. Aaaeue a nia?aiaiiuo oneiaeyo oicyenoaiaaiey
iiauoaaony ?ieue e cia/aiea oeiainiauo ?acoeueoaoia, eioi?ua yaeythony
iniiaiuie oeaeaauie i?eaioe?aie ooieoeeiie?iaaiey i?aaiecaoeee. A ?inoa
i?eauee caeioa?aniaaiu eae naii ainoaea?noai, oae e i?aaiecaoeey.

Caeeth/aiea

Enoiaey ec ?anniio?aiiiai a aeeieiiiie ?aaioa iaoa?eaea iiaeii naeaeaoue
auaiae, /oi aooaaeoa?neay io/?oiinoue yaeyaony aaaeiui yeaiaioii
aooaaeoa?neiai o/?oa e eiaao aieueoia cia/aiea aeey oe?ieiai e?oaa
iieueciaaoaeae, o. e. eiaiii a aooaaeoa?neie io/?oiinoe io?aaeaiu ana
aaaeiaeoea iieacaoaee oicyenoaaiii-oeiainiaie aeayoaeueiinoe
i?aaiecaoeee, a oaeaea n?aaenoaa e ia?aciaaiey yoeo iieacaoaeae.
Iniaaiii iiauoaaony cia/eiinoue aooaaeoa?neie io/?oiinoe a oneiaeyo
ia?aoiaea e ?uieo.

Eco/ea aeaenoaothuea oi?iu aooaaeoa?neie io/aoiinoe a ?anioaeeea
Aaea?onue e i?iaiaeece?iaaa eo niaea?aeaiea a n?aaiaiee (aooaaeoa?neie,
oeiainiaie) n io/aoiinoueth, i?eiaiyaiie a iaaeaeoia?iaeiie i?aeoeea,
iiaeii naeaeaoue auaiae i oii, /oi io/aoiinoue aaei?onneeo i?aaiecaoeee
iaaeinoaoi/ii eioi?iaoeaia e a ianoiyuaa a?aiy ia ioaa/aao oeaeeeii
o?aaiaaieyi aa iieueciaaoaeae. Iaeiaei o/ao e io/aoiinoue aaei?onneeo
i?aaiecaoeee a ianoiyuaa a?aiy iaoiaeeony a noaaeee i?aia?aciaaiey io
ooieoeee auiieiyaoeony eie a oneiaeyo ieaiiaie yeiiiieee, ooieoeeyi a
oneiaeyo ?uii/iie yeiiiieee. A nayce n yoei io/aoiinoue aaei?onneeo
i?aaiecaoeee iiea ia aeaao a ?yaea neo/aaa aiciiaeiinoe iaiin?aaenoaaiii
iieo/aoue anth oeiainiaoth eioi?iaoeee aac i?aaeaa?eoaeueiie
ei??aeoe?iaee aeey i?eiyoey oi?aaeai/aneeo ?aoaiee. Ninoaaeaiea
oeiainiaie io/aoiinoe a ca?oaaaeiuo yeiiiie/aneeo ?acaeouo no?aiao
iniiaaii ia ?yaea i?eioeeiia e noaiaea?oia, eioi?ua e aeaeatho aa
aeinoaoi/ii yooaeoeaiui eino?oiaioii oi?aaeaiey. Iinoaiaiiia aaaaeaiea
yoeo noaiaea?oia e i?eioeeiia a nenoaio io/aoiinoe aaei?onneeo
i?aaiecaoeee iicaieeo iiauneoue yooaeoeaiinoue aa i?eiaiaiey aeey oeaee
yeiiiie/aneiai aiaeeca e oi?aaeaiey i?aaei?eyoeyie ?acee/iuo io?aneae e
oi?i nianoaaiiinoe. I?iaeaiu oi?ie?iaaiey iiaie aooaaeoa?neie io/aoiinoe
i?aaeiieaaatho a ia?aoth i/a?aaeue au?aaioeo iiaeoiaea e ?aoaieth
aii?ina i i?eiaieiinoe iaaeaeoia?iaeiuo noaiaea?oia a eiie?aoiuo
oicyenoaaiiuo oneiaeyo iaoae ?anioaeeee. Aeoeaiia ?acaeoea
iaaeaeoia?iaeiuo oicyenoaaiiuo e oeiainiauo naycae, e?aaeeoiaaiea e
eiaanoeoeeiiiay aeayoaeueiinoue iiaeaeee ca niaie iaiaoiaeeiinoue
i?eaeeaeaiey e niaea?aeaiey e iaoiaeia aooaaeoa?neiai o/aoa e
iaaeaeoia?iaeiui noaiaea?oai. Iinoaiiaeaieai Niaaoa Ieieno?ia ?anioaeeee
Aaea?onue io 4 iay 1998 aiaea ?694 ooaa?aeaeaia i?ia?aiia ia?aoiaea ia
iaaeaeoia?iaeiua noaiaea?ou aooaaeoa?neiai o/aoa. Caaea/aie aeaiiie
?aoi?iu yaeythony: oi?ie?iaaiea nenoaiu noaiaea?oia o/aoa e io/aoiinoe,
iaiaoiaeeiuo aeey aiaoieo iieueciaaoaeae, iaania/aiea oaycee ?aoi?iu
aooaaeoa?neiai o/aoa Aaei?onnee n iniiaiuie oaiaeaioeeyie aa?iiiecaoeee
noaiaea?oia ia iaaeaeoia?iaeiii o?iaia, ieacaiea iaoiaee/aneie iiiiue
i?aaiecaoeeyi a iiieiaiee e ai aiaae?aiee nenoaiu oi?aaeai/aneiai o/aoa.

A oeaeyo i?eaaaeaiey iaoeeiiaeueiie nenoaiu aooaaeoa?neiai o/aoa a
niioaaonoaee n iaaeaeoia?iaeiuie noaiaea?oaie oeiainiaie io/aoiinoe e
o?aaiaaieyie ?uii/iie yeiiiieee ?aoi?ia aoaeao i?iaiaeeoueny ii
neaaeothuei iniiaiui iai?aaeaieyi: caeiiiaeaoaeueiia iaania/aiea e
ii?iaoeaiia ?aaoee?iaaiea, oi?ie?iaaiea ii?iaoeaiie aacu (noaiaea?oia),
iaoiaee/aneia iaania/aiea (eino?oeoeee, iaoiaee/aneea oeacaiey,
eiiiaioa?ee), eaae?iaia iaania/aiea (iiaeaioiaea e iiauoaiea
eaaeeoeeaoeee niaoeeaeenoia aooaaeoa?neiai o/aoa), iaaeaeoia?iaeiia
nio?oaeie/anoai (?aaioa a iaaeaeoia?iaeiuo i?aaiecaoeeyo,
acaeiiaeaenoaea n iaoeeiiaeueiuie i?aaiecaoeeyie, ioaaonoaaiiuie ca
?aaioo noaiaea?oia aooaaeoa?neiai o/aoa). Eeth/aaui yeaiaioii ?aaiou ii
?aoi?ie?iaaieth aooaaeoa?neiai o/aoa e oeiainiaie io/aoiinoe a
niioaaonoaee ni noaiaea?oaie yaeythony ?ac?aaioea iiauo e ooi/iaiea
?aiaa ooaa?aeaeaiiuo iieiaeaiee (noaiaea?oia) ii aooaaeoa?neiio o/aoo
(aiaae?aiea eo a i?aeoeeo)

I?e ninoaaeaiee io/aoiinoe oeaeaniia?acii eniieueciaaoue
iaaeaeoia?iaeiue iiuo no?ai nenoaiu e o?aaeeoeee aooaaeoa?neiai o/aoa,
aeeceeo e aaei?onneei. Eo io/aoiinoue, n iaeiie noi?iiu, niioaaonoaoao
iaaeaeoia?iaeiui noaiaea?oai, a n ae?oaie noi?iiu, iaeaieaa aeecea e
nouanoaothuei oi?iai oeiainiaie io/aoiinoe i?aaiecaoeee iaoae no?aiu.
Iaeiie ec no?ai, aaea i?eiaiyaony iiaeiaiay nenoaia o/aoa, yaeythony
Aa?iaiey, O?aioeey.

Iaiaoiaeeii ioiaoeoue, /oi iaaeaeoia?iaeiay nenoaia o/aoa e io/aoiinoe,
i?eiaiyaiay a i?aeoeea ca?oaaaeiuo yeiiiie/anee ?acaeouo no?ai
iiyaeeanue a ?acoeueoaoa ?acaeoey e niaa?oainoaiaaiey iaoeeiiaeueiuo
nenoai aooaaeoa?neiai o/aoa. Yoi iaania/eaaao niiinoaaeiinoue
aooaaeoa?neie aeieoiaioaoeee eae iaaeaeo ?acee/iuie i?aaei?eyoeyie, oae
ca ioaeaeueiua io/aoiua ia?eiaeu. Yoi yaeyaony oaeaea oneiaeyie
aeinooiiinoe io/aoiie eioi?iaoeee aeey ?aciuo aa iieueciaaoaeae, /oi,
eiia/ii aea, iiauoaao ea/anoai oi?i e niaea?aeaiea io/aoiinoe,
aeaenoaothuae a ca?oaaaeiuo no?aiao.

A aeeieiiiie ?aaioa iainiiaaii, /oi iaeaieaa aeooaeueiie, a iaoa a?aiy,
noaiiaeony i?iaeaia ?aoi?ie?iaaiey aooaaeoa?neie io/aoiinoe, o. e. iuia
aeaenoaothuea oi?iu io/?oiinoe ioee/athony aieueoae naiae /anoueth e
no?oeoo?ie, e niaea?aeaieai io iaaeaeoia?iaeiuo aooaaeoa?neeo
noaiaea?oia, /oi ineiaeiyao ?aaioo n ca?oaaaeiuie ia?oia?aie. A oi aea
a?aiy iaeuecy caauaaoue, /oi iaaeaeoia?iaeiua noaiaea?ou aooaaeoa?neiai
o/?oa e io/?oiinoe ?ac?aaioaiu aeey iio?aaiinoae ?acaeoie ?uii/iie
yeiiiieee e eo i?yiay o?ainieaioaoeey a yeiiiieeo iaoae no?aiu a
ia?aoiaeiue ia?eiae iiaeao iaianoe oua?a. Oaeei ia?acii, iaiaoiaeeia
oaeay no?oeoo?a e niaea?aeaiea io/?oiinoe, eioi?ay au iniiauaaeanue ia
iaaeaeoia?iaeiuo noaiaea?oao, o/eouaaea iaoeeiiaeueiua iniaaiiinoe
yeiiiieee e iaoiaeieiaee o/?oa. Iiyoiio iaiaoiaeeii ?ac?aaaouaaoue e
aiaae?youe a ioa/anoaaiioth i?aeoeeo iaycaoaeueiua oi?iu io/?oiinoe,
eioi?ua i?aaeoniio?aiu iaaeaeoia?iaeiuie noaiaea?oaie, ii o/eouaatho
iaoeeiiaeueiua iniaaiiinoe yeiiiieee, ii?iaoeaii–i?aaiaie aacu,
iaoiaeieiaee e i?aeoeee o/aoa. Oaeei ia?acii, no?oeoo?a e eiee/anoai
noaoae aaeaina aeieaeiu auoue aeeooa?aioee?iaaiu a caaeneiinoe io oeia
io/aoiinoe (aiaoiyy, aioo?aiiyy) e aeaea i?aaeinoaaeyaiiai aaeaina
(eeeaeaeaoeeiiiue, ?acaeaeeoaeueiue, anooieoaeueiue, ia?eiaee/aneie e
aiaeiaie io/aoiinoe). Ai O?aioeee, iai?eia?, a ianoiyuaa a?aiy
eniieuecoaony iyoue iniiaiuo aeaeia aaeainia, eioi?ua i?eiaiythony a
yeiiiie/aneeo ?an/aoao e oeiainiaii aiaeeca: eeeaeaeaoeeiiiue,
eiouanoaaiiue, ooieoeeiiaeueiue, ooieoeeiiaeueiue naeaaeaiiue aaeain,
oeiainiaue eeanne/aneee aaeain. Iaeiaei, ai O?aioeee aaeeiay e
iaycaoaeueiay no?oeoo?a aaeaina onoaiaaeeaaaony oieueei aeey aiaeiaie
ioaee/iie io/aoiinoe.

A niioaaonoaee n iiaui iinoaiiaeaiey Ieienoa?noaa Oeiainia ?anioaeeee
Aaea?onue ? 16 io 17 oaa?aey 2004 a auee aaaaeaiu iiaua oi?iu
aooaaeoa?neie io/aoiinoe. Aeaiiua oi?iu aooaaeoa?neie io/aoiinoe eiatho
eae iieiaeeoaeueiua noi?iiu oae e io?eoeaoaeueiua.

I?aaeaea anaai, neaaeoao iieiaeeoaeueii ioeaieoue eciaiaiey a o?aoueai
?acaeaea aaeaina. Ii noae aieaa eioi?iaoeeiiii aieei e iiiyoiui. E
iieiaeeoaeueiui iiiaioii neaaeoao ioianoe e oi, /oi ?aca?a i?aaenoiyueo
?anoiaeia e ieaoaaeae e aeioiaeu aoaeoueo ia?eiaeia iaeiiaoe-oi auianaiu
ec ninoaaa caaiiuo n?aaenoa e iieacuaathony a ninoaaa enoi/ieeia
/aoaa?oiai ?acaeaea, eioi?ua i?e?aaieaathony e nianoaaiiui. A
?acoeueoaoa ioiaaeaao iaiaoiaeeiinoue a ia?aa?oiie?iaea noaoae i?e
?an/aoa aaee/eiu iiiai/eneaiiuo oeiainiauo eiyooeoeeaioia, aaea
o/anoaotho nianoaaiiua e caaiiua n?aaenoaa.

I?aaeeueii iinooieee ?ac?aaio/eee aaeaina, auiany ec ninoaaa caiania
oiaa?u ioa?oaeaiiua, iineieueeo ii naiae nooe yoi oaea ia caianu
i?aaei?eyoey, a n?aaenoaa a ?an/aoao. Oaeoe/anee yoi aeaaeoi?neay
caaeieaeaiiinoue, eioi?oth neaaeiaaei au iieacuaaoue a aaeaina ia ii
naaanoieiinoe, a ii ioioneiui oeaiai. Oiaaea ?aaeueiaa ioeaieaaeanue au
no?oeoo?a iai?ioiuo aeoeaia.

Ia?yaeo n ioia/aiiuie iieiaeeoaeueiuie iiiaioaie, eioi?ua iiauoatho
aiaeeoe/aneea aiciiaeiinoe aooaaeoa?neiai aaeaina, neaaeoao
inoaiiaeoueny e ia iaeioi?uo iaaeinoaoeao iiaiai aaeaina.

Iaeiei ec ieo yaeyaony oi, /oi aeieain?i/iua e e?aoein?i/iua oeiainiaua
aeiaeaiey io?aaeathony ii iaeiie noaouea.

A i?aaeuaeouae oi?ia aooaaeoa?neiai aaeaina ?acaeaeueii io?aaeaeanue
noiia aeieain?i/iie aeaaeoi?neie caaeieaeaiiinoe, n?iee iiaaoaiey
eioi?ie ianooiyo aieaa /ai /a?ac 12 ianyoeaa iinea io/aoiie aeaou, e
e?aoein?i/iay aeaaeoi?neay caaeieaeaiiinoue, iiaaoaiea eioi?ie
iaeeaeaaony a oa/aiea aeeaeaeoeo 12 ianyoeaa. A iiaii aaeaina iia
io?aaeaaony iauae noiiie.

E iaaeinoaoeai aaeaina neaaeoao ioianoe oaeaea e oi, /oi nae/an a iaeiii
?acaeaea io?aaeathony e e?aoein?i/iua e aeieain?i/iua iaycaoaeuenoaa.
I?e ?an/aoa iiiaeo oeiainiauo eiyooeoeeaioia i?eaeaony ec iauaai eoiaa
ii iyoiio ?acaeaeo au/eoaoue aeieain?i/iua e?aaeeou e caeiu. Ieioi e oi,
/oi iaeiie noiiie io?aaeathony e e?aaeeou e caeiu. Ia io?aaeathony a
aaeaina e aaenaeueiua caeiu i?aaei?eyoey, oioy yoe naaaeaiey iiaeii
iaeoe a i?eeiaeaiee e aooaaeoa?neiio aaeaino (oi?ia ? 5).

A ia?aue ?acaeae aeoeaa iiaeii aeeth/eoue noiio aeieain?i/iie
aeaaeoi?neie caaeieaeaiiinoe e ion?i/aiiuo aeoeaia, eioi?ua ii naiae
nouiinoe iiaeii i?e?aaiyoue e aeieain?i/iui oeiainiaui caeiai,
i?aaeinoaaeyaiui ae?oaei noauaeoai oicyenoaiaaiey. ?anoiaeu aoaeoueo
ia?eiaeia oaeaea oeaeaniia?acii io?aaeaoue a ia?aii ?acaeaea aeoeaa,
iineieueeo ii naiae nooe yoi aii?oece?oaiue aeoea aeieain?i/iiai
oa?aeoa?a, ?ann/eoaiiue ia aoaeouea ?acoeueoaou aeayoaeueiinoe.

Aoi?ie ?acaeae aeoeaa iaiaoiaeeii i/enoeoue io noaoae aeieain?i/iiai
oa?aeoa?a, ia?eiae iai?ioa eioi?uo i?aauoaao i?iaeieaeeoaeueiinoue
iia?aoeeiiiiai oeeeea.

?aoeeiiaeueii iino?iai e o?aoee ?acaeae ianneaa aaeaina, eoia eioi?iai
iieacuaaao ?aaeueioth (iiea/aiioth) aaee/eio nianoaaiiiai eaieoaea eee
aaee/eio /enouo aeoeaia i?aaei?eyoey. Noiia o?aoueaai e /aoaa?oiai
?acaeaeia — yoi nianoaaiiua e i?e?aaiaiiua e iei n?aaenoaa i?aaei?eyoey.

Caaiiua n?aaenoaa a aeaiiii aaeaina io?aaeaiu a iyoii e oanoii
?acaeaeao. I?e yoii naeaeaia /aoeay eo a?oiie?iaea ii n?ieai aei
iiaaoaiey, /oi oi?iuaao i?ioeaaeo?o ioeaiee eeeaeaeiinoe aaeaina e
iaoiaeeeo ?an/aoa oeaeiai ?yaea iieacaoaeae.

I?aaeeiaeaiey eciaiaiey aooaaeoa?neiai aaeaina cia/eoaeueii iiaunyo aai
aiaeeoe/aneea aiciiaeiinoe, iicaieyo aieaa iauaeoeaii ioeaieaaoue
oeiainiaia ninoiyiea oicyenoaothueo noauaeoia e yooaeoeaiinoue
eniieueciaaiey eie niaieoiiiai, iai?ioiiai, nianoaaiiiai e caaiiiai
eaieoaea.

Ia?yaeo n aooaaeoa?neei aaeainii, aaaeiia cia/aiea eiaao aeaeueiaeoaa
niaa?oainoaiaaiea io/aoa i i?eaueyo e oauoeao, niaea?aeaiea eioi?iai ca
iineaaeiea aiaeu oioue e i?aoa?iaei nouanoaaiiua eciaiaiey, iaeiaei, eae
iieacuaaao iiuo, aai eioi?iaoeeiiiay aieinoue e aiaeeoe/aneea
aiciiaeiinoe cia/eoaeueii ia?aie/aiu. Yoi au?aaeaaony a oii, /oi ii ia
aeaao iieiie eioi?iaoeee aeey ioeaiee yooaeoeaiinoe ioaeaeueiuo aeaeia
aeayoaeueiinoe (iia?aoeeiiiie, eiaanoeoeeiiiie e oeiainiaie), ia
iicaieyao oaycaoue aeaiaaeiua iioiee n oeiainiauie ?acoeueoaoaie ii
aeaeai aeayoaeueiinoe e o. ae. Iiuo ca?oaaaeiuo no?ai aeieacae
oeaeaniia?aciinoue ninoaaeaiey io/aoa i oeiainiauo ?acoeueoaoao, enoiaey
ec yeiiiie/aneie eiioeaioeee i?eauee. A?oiie?iaea aeioiaeia e ?anoiaeia
ii oa?aeoa?o aeayoaeueiinoe (iniiaiie, eiaanoeoeeiiiie e oeiainiaie) e
ae?oaea niaoeeoe/aneea iiiaiou yoie iiaeaee iicaieytho anai
caeioa?aniaaiiui noi?iiai ioeaieoue yeiiiie/aneoth aeecianiiniaiinoue
i?aaei?eyoey, aai iaaeaaeiinoue a oeiainiaii ioiioaiee, ii?aaeaeyoue
noaiaiue iia?aoeeiiiiai e oeiainiaiai ?eneia. Oaeie aeeooa?aioee?iaaiiue
o/ao aeioiaeia e ?anoiaeia iaiaoiaeei oaeaea aeey ii?aaeaeaiey oeaiu
nianoaaiiiai e caaiiiai eaieoaea, ?aioaaaeueiinoe niaieoiiuo aeoeaia,
oeiainiauo eiaanoeoeee, nianoaaiiiai eaieoaea, yooaeoa oeiainiaiai
eaaa?eaeaea e ae?oaeo iieacaoaeae.

Naaaeaiey i eiiia?/aneeo e oi?aaeai/aneeo ?anoiaeao, eioi?ua i?eaiaeyony
a aeaenoaothuai io/aoa, ia ea?atho nouanoaaiiie ?iee i?e aiaoiai aiaeeca
i?eauee. Ai?acaei aaaeiaa auei au iieacaoue a yoie oi?ia io/aoiinoe
noiio iinoiyiiuo cao?ao a ninoaaa iieiie naaanoieiinoe i?iaeoeoeee. Yoe
aeaiiua iaiaoiaeeiu aeey ii?aaeaeaiey aacoauoi/iiai iauaia i?iaeaae
(ii?iaa ?aioaaaeueiinoe), ciiu aaciianiinoe, o?iaiy iia?aoeeiiiiai ?enea
i?aaei?eyoey, eae iniiaiuo iieacaoaeae aai oeiainiaie onoie/eainoe.

Oi?aaeai/aneea ?anoiaeu, io?aaeaaiua a aeaiiii io/aoa, — yoi aeaeaei ia
ana iinoiyiiua ecaea?aeee i?aaei?eyoey, iacaaenyuea io iauaiia aai
aeayoaeueiinoe.

Aaaaeaiea a aooaaeoa?neoth io/aoiinoue iieacaoaey iinoiyiiuo cao?ao
i?aaei?eyoey aeaei au aiciiaeiinoue aiaoiei iieueciaaoaeyi ii?aaeaeyoue
aacoauoi/iue iauai i?iaeaae e ciio aaciianiinoe i?aaei?eyoey, o?iaaiue
iia?aoeeiiiiai ?enea, a neaaeiaaoaeueii iieiaa e oi/iaa ioeaieaaoue
onoie/eainoue oeiainiaiai ninoiyiey i?aaei?eyoey.

Aeey ioeaiee aeeiaieee i?eauee auei au oeaeaniia?acii au?o/eo, noiio,
ia?aiaiiuo cao?ao e i?eaueue io ?aaeecaoeee i?iaeoeoeee iieacuaaoue ia
oieueei ca i?ioeue e io/aoiue ia?eiae, ii e ca i?ioeue ia?eiae a
ia?an/aoa ia oaeoe/aneee iauai i?iaeaae io/aoiiai ia?eiaea. Oaeay
eioi?iaoeey iaiaoiaeeia aeey eco/aiey oaeoi?ia oi?ie?iaaiey i?eauee, o.
a. iiaeii auei au aeaeaoue, eae eciaieeanue aa noiia ca n/ao iauaiia
i?iaeaae, no?oeoo?u ?aaeeciaaiiie i?iaeoeoeee, o?iaiy aa naaanoieiinoe,
ioioneiuo oeai.

Eniieueciaaiea oiai eee eiiai iieacaoaey i?eauee caaeneo io oeaee
aiaeeca, a oaeaea io eaoaai?ee caeioa?aniaaiiuo eeoe. Oae, aeey
ii?aaeaeaiey aacoauoi/iiai iauaia i?iaeaae e ciiu aaciianiinoe
i?aaei?eyoey eniieuecoaony ia?aeeiaeueiay i?eaueue, aeey ioeaiee o?iaiy
aeioiaeiinoe i?iecaiaenoaa ioaeaeueiuo aeaeia i?iaeoeoeee e ii?aaeaeaiey
eiiia?/aneie ia?aee — i?eaueue io ?aaeecaoeee i?iaeoeoeee aei auieaou
i?ioeaioia e iaeiaia, aeey ioeaiee aeioiaeiinoe niaieoiiiai eaieoaea e
yooaeoa oeiainiaiai ?u/aaa — iauay noiia i?eauee io anao aeaeia
aeayoaeueiinoe aei auieaou i?ioeaioia e iaeiaia, aeey ioeaiee
?aioaaaeueiinoe nianoaaiiiai eaieoaea — /enoay i?eaueue, aeey ioeaiee
yeiiiie/anee onoie/eaiai ?inoa i?aaei?eyoey — eaieoaeece?iaaiiay
(?aeiaanoe?iaaiiay) i?eaueue e o. ae. AEaeaoaeueii, /oiau oeiainiaay
io/aoiinoue aeaaaea naaaeaiey i oeiainiauo ?acoeueoaoao a oaeii ?ac?aca.

Ec eceiaeaiiiai iaoa?eaea aeaiiie ?aaiou ii ?anniio?aieth aooaaeoa?neie
io/aoiinoe, eae iniiaiiieaaathuaai enoi/ieea aeey i?iaaaeaiey aiaeeca
oeiainiaiai ninoiyiey noauaeoa oicyenoaiaaiey, iaaei neacaoue, /oi
oeiainiaoth onoie/eainoue i?aaiecaoeee iaiaoiaeeii enneaaeiaaoue ia
oieueei a ?aieao i?aaiecaoeee, ii e n?aaieaaoue n niioaaonoaothueie
iieacaoaeyie aeayoaeueiinoe ae?oaeo i?aaiecaoeee. Iaiaoiaeeii aiaae?youe
ia?aaeiaie iiuo aaaeaiey oeiainiai-oicyenoaaiiie aeayoaeueiinoe,
o/eouaay i?e yoii iiuo ie?iaie i?aeoeee. Iaeiaei iuia nouanoaothuay
aooaaeoa?neay io/aoiinoue ia a iieiie ia?a niioaaonoaoao
iaaeaeoia?iaeiui noaiaea?oai. Oaeia ia niioaaonoaea, i?aaeaea anaai,
neacuaaaony ia ?acoeueoaoao oeiainiaiai aiaeeca. Eniieueciaaiea
iauai?eiyouo a iaaeaeoia?iaeiie o/aoiie i?aeoeea iaoiaeee ?an/aoa
eiyooeoeeaioa oeiainiaie noaaeeueiinoe i?aaiecaoeee ia iniiaaiee
aeaenoaothuae aooaaeoa?neie io/aoiinoe ia aeaao aeieaeiiai yooaeoa, oae
eae iieo/aiiia cia/aiea iieacaoaey ia niioaaonoaoao oai?aoe/anee
aeiionoeiui. Ianiiinoaaeiinoue ?ann/eouaaaiuo eiyooeoeeaioia i?eaiaeeo e
oiio, /oi a yeiiiie/aneie eeoa?aoo?a noaee iiyaeyoueny aaoi?neea
iaoiaeeee i?iaaaeaiey yeiiiie/aneiai aiaeeca oeiainiaiai ninoiyiey
i?aaiecaoeee, ?acee/ea eioi?uo iaoneiaeaii no?aieaieai i?eniiniaeoue
niaea?aeaiea aaeaina e iaaeaeoia?iaeiie i?aeoeea.

Yeiiiie/aneee aiaeec oeiainiaiai ninoiyiey aue i?iaaaeai ii iaoa?eaeai
Neooeeiai ?aeii. Aai ?acoeueoaou iicaieytho naeaeaoue auaiae, /oi
enneaaeoaiia i?aaei?eyoea eiaao aeinoaoi/ii iaonoie/eaia oeiainiaia
iieiaeaiea.

Iiaeii ioiaoeoue, /oi i?aaiecaoeey eiaao ieceea iieacaoaee eeeaeaeiinoe
e ieaoaaeaniiniaiinoe, aeaeiaie aeoeaiinoe, n?aaenoaa i?aaiecaoeee
aeiaeaiu yeiiiie/anee iaoeaeaniia?acii.

Iaeiaei, a i?aaiecaoeee iaaethaeaaony oaiaeaioeey oeo/oaiey oeiainiaiai
ninoiyiey, aeaaea, anee iiniio?aoue a io/ao i i?eaueyo e oauoeao, iiaeii
aecoaeueii caiaoeoue yoio oaeo (ia 01.01.2004 a. oauoie io/aoiiai
ia?eiaea ninoaaee 211 iei. ?., a ia 01.01.2005 a. i?eaueue io/aoiiai
ia?eiaea ninoaaeea 351 iei. ?.).

Iiyoiio aeaaiie caaea/ae ieaiiai-yeiiiie/aneie, aooaaeoa?neie e
oeiainiaie neoaea yaeyaony ?aoaiea aii?inia i?aaeeueiiai eniieueciaaiey
eiathueony ?ano?nia aeey yooaeoeaiiai ?acaeoey noauaeoa oicyenoaiaaiey e
iieo/aiey iaeneiaeueiie i?eauee. Aaaeue au?aaioea i?aaeeueiie no?aoaaee
iiiiaeao iiauneoue yooaeoeaiinoue oicyenoaaiii oeiainiaie aeayoaeueiinoe
Neooeeiai ?aeii.

E?iia oiai, ia enneaaeoaiii i?aaei?eyoee iaiaoiaeeii iiauneoue ea/anoai
auiieiaiey iiaeaioiaeoaeueiuo ?aaio, i?aaeoanoaothueo ninoaaeaieth
aooaaeoa?neeo io/?oia, ioo?i aeanoi/aeoaai eiio?iey ni noi?iiu aeaaiiai
aooaaeoa?a ca i?ioaeaieai o/?oiuo i?ioeannia a oa/aiea io/?oiiai
ia?eiaea; no?iai niaethaeaoue iaoiaeeeo ninoaaeaiey aooaaeoa?neie
io/?oiinoe e n?iee a? i?aaeinoaaeaiey a auoanoiyuoth i?aaiecaoeeth e
ae?oaei noauaeoai oicyenoaiaaiey caeioa?aniaaiiui a iieo/aiee io/?oiuo
aeaiiuo; inouanoaeoue ia?aoiae e aaoiiaoece?iaaiiiio ninoaaeaieth oi?i
aooaaeoa?neie io/?oiinoe n iiiiuueth nia?aiaiiiai i?ia?aiiiiai
iaania/aiey.

Nienie eniieueciaaiiuo enoi/ieeia

1. Aooaaeoa?neee o/ao: O/aaiee aeey aocia/ Iiae ?aae. I?io. TH. A.
Aaaaaaa. – I.: THIEOE – AeAOA, 2002 a. – 470 n.

2. Anoaoia A. I. Oai?ey aooaaeoa?neiai o/aoa. — Ecaeaoaeueneee oeaio?
«Ia?O», 2000. — 416n.

3. Eiaaeaa A.A., Iao?ia A.A. Eae /eoaoue aaeain. — 3-a ecae., ia?a?aa. e
aeii. — I.: Oeiainu e noaoenoeea, 1998. — 448n.

4. Iyoia I.ss. Ioiineoaeueiinoue ioeaiee iieacaoaeae aooaaeoa?neie
io/aoiinoe// Aooaaeoa?neee o/ao. — 2000. — ? 6. — n.39-46.

5. Iiiiia?aiei I.A. Aooaaeoa?neee o/ao a iio?aaeoaeueneie eiiia?aoeee: A
2 o. O 2: O/aaiee/ I. A. Iiiiia?aiei —2-a ecae., ia?aaa. – Ii.: Auo. oe,
200.- 428 n.

6. Ee?ueyiiaa Y. A. Oai?ey aooaaeoa?neiai o/aoa: O/aaiee. — I.: Oeiainu
e noaoenoeea, 1994.

7. Oai?ey aooaaeoa?neiai o/aoa: O/aa/ E.I. Aaeue, I.ss. Iaieianeay,
A.I. Ieoaeeaae/. — Ii. III»Ienaioa», 1997. — 154n

8. Aooaaeoa?neee o/ao: I?iaiaeee. ?aaeno?u. Neaiciie i?eia?.
Io/aoiinoue. Iiae ?aaeoeeae I. E. Eaaeooueei. — Ii.: OOA Eioi?i, 1999. —
672n.

9. Nieoei I. A. Oai?ey aooaaeoa?neiai o/aoa: O/aaiia iiniaea. — Ii.:
Ienaioa, 1996. — 263 n.

10. Aooaaeoa?neee o/ao: O/aa. aeey aocia / A.E.Aaeaeeiiaa,
O.I.Aeaiaioae, A.E.Caaeaeiaa e ae?.; Iiae iau. ?aae. E.A.Oeoeiaa. – 4-a
ecae., ia?a?aa. e aeii. – Ii.: Auo. oe., 1999. – 746 n.

11. Cieioiai?ia A.A. Yioeeeeiiaaee/aneee neiaa?ue ii yeiiiieea. — Ii.:
Iieuiy, 1997. — 571n.

12. Iaeue aooaaeoa?neee neiaa?ue: 8900 oa?ieiia/ Iiae ?aae. A. I.
Ac?eeeyia. — I.: Einoeooo iiaie yeiiiieee, 2001. — 1084n.

13. Aeai?ia ?. A. Iniiau aooaaeoa?neiai o/aoa: O/aaiia iiniaea/ ?. A.
Aeai?ia. – I.: Ecaeaoaeuenoai «Aeaei e na?aen», 2002. n.185

14. Eaaeooueei I. E Aooaaeoa?neee o/ao a i?iiuoeaiiinoe: O/aa. iiniaea
aeey aocia/ I. E. Eaaeooueei. – Ii.: Eieaeiue Aeii, 2005. – 688 n.

15. Aooaaeoa?neee o/ao a oi?aiaea e iauanoaaiiii ieoaiee :
O/aaii-i?aeoe/aneia iiniaea ii ?aae. E. E. E?aa/aiei. – Ii.: OOA eioi?i,
2000. – 528 n.

16. Aeieo?eaa E. I iaeioi?uo aii?inao ninoaaeaiey aiaeiaiai
aooaaeoa?neiai io/aoa a o/?aaeaeaieyo e i?aaiecaoeeyo, oeiaine?oaiuo ec
athaeaeaoa// Eiinoeueoaio. – 2003. – ? 3. – N. 4-11.

17. Iaiao A. Ooaa?aeaeaiu iiaua oi?iu aooaaeoa?neie io/aoiinoe// Iaoe.
aooaaeo. o/ao. – 2004. – ?8. N. 4-14.

18.Ooiueei E., Aaieaae/ A., E?oiiiaa A., ?aeiiaiaeaoeee ii ninoaaeaieth
aooaaeoa?neiai io/aoa ca 2004 aiae (Eiiiaioa?ee e iinoaiiaeaieth Ieioeia
?A io 17.02.2004 ? 16 (a ?aaeaeoeee iinoaiiaeaiey io 22.12.2004 ?
178))// Ae. aooaaeoa?. – 2005. – ? 6. – N. 40-43.

19. Eino?oeoeey ii aooaaeoa?neiio o/aoo «Niauoey iinea io/aoiie aeaou»:
Ooa. iinoaiiaeaieai I-aa oeiainia ?anioaeeee Aaea?onue io 25 aaa. 2003
a. ? 121// Iaoe. yeii. aac. – 2003. – ? 81. – N. 9-10. – (I?ee.
«Eioi?iaaie IYA»)

20. Iaieianeay I. ss. Eo?n oai?ee aooaaeoa?neiai o/aoa: O/aa. iiniaea
aeey aocia. — Ii.: III «Eioi?ii?ann», 2001. — 216 n.

21. A?aneaioeaaa I.A., Oea/ A.E., Eocueiaiei A.A. Aaeainiaaaeaiea.
O/aaiia iiniaea. — I.: «Ecaeaoaeuenoai I?ei?», 2001. — 160n.

22. Nieiaueaaa I.A. Ca?oaaaeiua noaiaea?ou o/aoa e io/aoiinoe. O/aaiia
iiniaea. — I.: Aiaeeoeea-I?ann, 1998.

23. Iaeee A. O. Iaaeaeoia?iaeiua noaiaea?ou oeiainiaie io/aoiinoe. — I.:
EIO?A-I, 2002. — 456 n. — (Na?ey «Aunoaa ia?aciaaiea

24. A?iieiae/ E.E. Aiaeec oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey: –
Ii.: III «Eioa?i?anna?aen»; Yeiia?niaeoeaa, 2001. — 576 n.

25. I?aaeea ninoaaeaiey e i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe: Ooa.
iinoaiiaeaieai Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue io 17 oaa?aey
2004 a. ? 16// Ae. aooaaeoa?. – 2004. – ? 16. – N.42-76.

26. Eeceei I. ss. Io/aoiinoue: o?aaoao ei??aeoe?iaee// Oeiainu, o/ao,
aoaeeo. – 2002. – ? 9.- .N. 8-10.

27. Iinoaiiaeaiea Ieienoa?noaa oeiainia ?anioaeeee Aaea?onue io 31 ia?oa
2005 a. ? 40, a. Ieine// Aanoi. I-aa ii iaeiaai e nai?ai ?ani.
Aaea?onue. – 2005. – ? 16. – N. 39-45.

28. Ei?aiaaneee A. N. Niaa?oainoaiaaiea io/aoiinoe ii oeiainiaui
?acoeueoaoii a ?anioaeeea Aaea?onue ia iniiaaiee caiaaeiiai iiuoa//
Aooaaeoa?neee o/ao e aiaeec. – 2002. – ? 9 – N.28-30.

29. Ieuee O. A. I?iaeaiu aoiaeaeaiey nenoai aooaaeoa?neiai o/aoa e
io/aoiinoe Aaei?onnee e ?innee a iaaeaeoia?iaeioth nenoaio// Aoo. o/ao o
aiaeec. – 2001. – ? 11.- N. 6-7.

I?eeiaeaiea A

Aaeain i?aaei?eyoey NOA

AeoeauNoiia, aeai. aae.

IanneauNoiia,

aeai. aae.Oaeouea aeoeau

Eiaanoeoeee

Iaoa?eaeueiua aeoeau

Ieion ia/eneaiiue

Iaiaoa?eaeueiua aeoeau

Eoiai: aeoeau210000

50000

454000

2100

88100

800000E?aoein?i/iay e?aaeeoi?neay caaeieaeaiiinoue

Caaeieaeaiiinoue ii ca?aaioiie ieaoa

Aeieain?i/iay e?aaeeoi?neay caaeieaeaiiinoue

Eaieoae

Eoiai: ianneau

92400

80000

42600

585000

800000

Aaeain i?aaei?eyoey O?aioeee

AeoeauNoiia, aeai. aae.IanneauNoiia, aeai. aae.Iaiaoa?eaeueii onoie/eaua
aeoeau

Iaoa?eaeueiua onoie/eaua aeoeau

Eiaanoeoeee

Oaeouea aeoeau

Iaee/iinoue a aaiea e eanna

Eoiai: aeoeau30000

540000

40000

280000

20000

910000Aeoeeiia?iue eaieoae

?aca?au

I?eaueue io/aoiiai aiaea

E?aaeeoi?u

Eoiai: ianneau405000

75000

190000

240000

910000

I?eeiaeaiea A

Io/ao i i?eaueyo e oauoeao i?aaei?eyoey NOA (e?aoeay oi?ia)

IieacaoaeeNoiia aeai. aae.Au?o/ea io ?aaeecaoeee

Naaanoieiinoue ?aaeeciaaiiuo oiaa?ia

Oiaa?iua caianu iaea/aei io/aoiiai ia?eiaea

Iieoiea nu?uey e iaoa?eaeia

O?ainii?oiua ?anoiaeu

Oiaa?u aeey i?iaeaae

ieion: oiaa?iua caianu ia eiiaoe io/aoiiai ia?eiaea

Eoiai:

Aaeiaay i?eaueue io ?aaeecaoeee

Iia?aoeeiiiua ?anoiaeu

Ecaea?aeee ia?auaiey

Aaeieieno?aoeaii-oi?aaeai/aneea ?anoiaeu

Eoiai:

*enoay i?eaueue500000

30000

180000

5000

110000

12000

313000

187000

40000

37000

77000

110000

I?eeiaeaiea A

Io/ao i i?eaueyo e oauoeao i?aaei?eyoey O?aioeee

AeioiaeuNoiia, aeai. aae.Oaeouea aeioiaeu

Aeioiaeu io ia?ai?iaeaaee aioiaie i?iaeoeoeee

Aeioiaeu io ?aaeecaoeee i?iaeoeoeee e oneoa

Eciaiaiea caiania aioiaie i?iaeoeoeee e iacaaa?oaiiiai i?iecaiaenoaa

Oaeouea noaneaeee

Eoiai oaeouea aeioiaeu;

EOIAI oaeouea aeioiaeu;

I?eaueue io niaianoiie aeayoaeueiinoe

Oeiainiaue aeioiae ‘

*?acau/aeiua aeioiaeu

Eoiai aeioiaeu; .

Naeueaei – oauoie

Iauee eoia;

120000

480000

80000

120000

800000

800000

20000

40000

20000

880000

880 000?anoiaeuNoiia, aeai. aae.Oaeouea ?anoiaeu

?anoiaeu ia iieoieo aioiauo ecaeaeee

?anoiaeu ia iieoieo nu?uey e iaoa?eaeia

Iaeiaiaua e iiaeiaiua ei ieaoaaee

?anoiaeu ia iieaoo o?oaea

?anoiaeu ia nioeeaeueiia no?aoiaaiea ”

Ia?aioeaiea aeoeaia

Eoiai oaeouea ?anoiaeu:

Oauoee io niaianoiie aeayoaeueiinoe

Oeiainiaua ?anoiaeu

*?acau/aeiua ?anoiaeu

Iaeia ia i?eaueue

Eoiai ?anoiaeu;

Naeueaei – i?eaueue

Iauee eoiai:

60000

220000

40000

120000

15000

3000

458000

22000

10000

40000

530000

350000

880000

I?eeiaeaiea A

Io/ao i aeaeaeaiee aeoeeiia?iiai eaieoaea i?aaei?eyoey NOA

IieacaoaeueI?eaeeaae?iaaiiua aeoeeeIaueiiaaiiua aeoeeeEaieoae, aianaiiue
naa?o iiieiaea?aeiaanoe?iaaiiay i?eaueueAueoieaiiua
nianoaaiiuaEoiaiNaeueaei ia ia/aei ia?eiaea io/aoiiai.

100000

220000

80000

185000

585000Auione aeoeee.30000500008000010% aeeaeaeaiaeu, auiea/eaaaiua
aeoeeyie.

40000

40000*enoay i?eaueue.215000215000Aeeaeaeaiaeu, auiea/eaaaiua aeaiaaeiuie
n?aaenoaaie.

-45000

-45000Naeueaei ia eiiaoe io/aoiiai ia?eiaea

130000

310000

355100

875000

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