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Бухгалтерский баланс и его роль в управлении предприятием и оценка финансового положения

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2

Nia?aiaiiue Aoiaieoa?iue Einoeooo

“Aeiionoeoue e caueoa”

Aeaeai iai?aaeaiey

______________________

“___”____________1999 a.

Aeeieiiiay ?aaioa

Eniieieoaeue: O?ieiaa Aianoaney Ieeieaaaia

? eiio?aeoa 623120163 A?oiia OY60901

?oeiaiaeeoaeue: Oaaei?iaa Aeecaaaoa Eaiaoueaaia

Aeaoa naea/e caeii/aiiie ?aaiou

” 10 ” naioya?y 1999 a.

a. Iineaa, 1999a.N I Ae A ? AE A I E A

Aaaaeaiea 3

Aeaaa 1. Aooaaeoa?neay io/aoiinoue eae eioi?iaoeeiiiay aaca

oeiainiaiai aiaeeca e oeiainiaiai iaiaaeaeiaioa
(oi?aaeaiea) 6

§ 1.1. Iniiaiua ii?iaoeaiua aeieoiaiou ?aaoee?othuea aii?inu

ninoaaeaiey aooaaeoa?neie oeiainiaie io/aoiinoe 6

§ 1.2. Aooaaeoa?neee aaeain eae iniiaiay oi?ia aooaaeoa?neie oeiainiaie

io/aoiinoe e aai ?ieue a oi?aaeaiee i?aaiecaoeee
“Aaoio?ainii?oiee” 8

§ 1.3. Ninoaa, niaea?aeaiea, ii?yaeie e n?iee i?aaeinoaaeaiey

aooaaeoa?neiai aaeaina 10

§ 1.4. No?oeoo?a noaoae aooaaeoa?neiai aaeaina 14

§ 1.5. I?aaeea ioeaiee noaoae aooaaeoa?neiai aaeaina 32

Aeaaa 2. Aooaaeoa?neee aaeain e aai ?ieue a oi?aaeaiee oeiainiaui

iieiaeaieai a i?aaiecaoeee “Aaoio?ainii?oiee” 35

§ 2.1. Aiaeec aeaeiaie aeoeaiinoe e yooaeoeaiinoe oi?aaeaiey

i?aaiecaoeee “Aaoio?ainii?oiee” 35

§ 2.2. Ioeaiea e aiaeec eeeaeaeiinoe e ieaoaaeaniiniaiinoe i?aaiecaoeee

“Aaoio?ainii?oiee” 39

§ 2.3. Ioeaiea oeiainiaie onoie/eainoe 43

§ 2.4. Iieacaoaee ioeaiee eiouanoaaiiiai iieiaeaiey i?aaiecaoeee

“Aaoio?ainii?oiee” 45

§ 2.5. Aiaeec eiouanoaaiiiai iieiaeaiey 47

§ 2.6. Aiaeec oeiainiaiai ninoiyiey i?aaiecaoeee “Aaoio?ainii?oiee” 52

Aeaaa 3. Aaoiiaoecaoeey ninoaaeaiey aooaaeoa?neiai aaeaina e (ioeaiea)

ii?aaeaeaiea oeiainiaiai iieiaeaiey i?aaiecaoeee
“Aaoio?ainii?oiee” 55

§ 3.1. Aaoiiaoecaoeey aooaaeoa?neiai o/aoa ia iniiaa nenoaiu

“1N:Aooaaeoa?ey 7.5” 55

§ 3.2. “1N: Aooaaeoa?ey 7.5” – ninoaaiay /anoue eiiieaena i?ia?aii

“1N:I?aaei?eyoea” 56

Caeeth/aiea 60

Nienie eniieueciaaiiie eeoa?aoo?u 62

I?eeiaeaiey ………………………………………………………………………………………65

Aaaaeaiea

A aeaiiie aeeieiiiie ?aaioa ?ane?uaaaony nouiinoue aooaaeoa?neiai
aaeaina, aai ?ieue a oi?aaeaiee i?aaei?eyoeai e ioeaiea oeiainiaiai
iieiaeaiey.

Oae /oi aea oaeia aooaaeoa?neee aaeain? Aooaaeoa?neee aaeain yoi nenoaia
iieacaoaeae, oa?aeoa?ecothuay a iaiauaiiuo noieiinoiuo ioiioaieyo
ninoiyiea n?aaenoa i?aaei?eyoey. Aooaaeoa?neee aaeain io?aaeaao ninoaa,
?aciauaiea, eniieueciaaiea e enoi/ieee oi?ie?iaaiey n?aaenoa
i?aaei?eyoee, i?aaiecaoeee, athaeaeaoiuo o/?aaeaeaiee. Aooaaeoa?neee
aaeain ninoaaeyaony ia ii?aaeaeaiioth aeaoo (eiiaoe ianyoea, eaa?oaea,
aiaea) e eniieuecoaony aeey eiio?iey e aiaeeca oicyenoaaiiie
aeayoaeueiinoe. Eiaao oi?io aeaoonoi?iiiae oaaeeoeu: eaaay noi?iia –
aeoea – oa?aeoa?ecoao ninoaa, ?aciauaiea e eniieueciaaiea n?aaenoa;
i?aaay noi?iia – iannea – enoi/ieee ia?aciaaiey n?aaenoa. Aaeainiaua
iieacaoaee ioaeaeueiuo aeaeia n?aaenoa e enoi/ieeia eo ia?aciaaiey iinyo
iacaaiea aaeainiauo noaoae eioi?ua a niioaaonoaee n eo yeiiiie/aneei
niaea?aeaieai na?oiie?iaaiu a aeoeau e ianneau, eae i?aaeei, a oanoue
?acaeaeia. Aooaaeoa?neee aaeain iicaieyao ii?aaeaeeoue iaania/aiiinoue
i?aaei?eyoey nianoaaiiuie iai?ioiuie n?aaenoaaie, niioaaonoaea caiania
oiaa?ii-iaoa?eaeueiuo oeaiiinoae onoaiiaeaiiui ii?iaoeaai, ninoiyiea
ieaoaaeaniiniaiie aeenoeeieeiu e o.i., a oaeaea aeaoue iauoth ioeaieo
oeiainiaiai ninoiyiey i?aaei?eyoey eee i?aaiecaoeee. Aooaaeoa?neee
aaeain ea?aao aaaeioth ?ieue a oi?aaeaiee i?aaei?eyoeai, oae eae ii
aeaiiui aaeaina aaaeii iiiyoue, /oi i?aaenoaaeyao niaie i?aaei?eyoea ia
aeaiiue iiiaio e a ?acoeueoaoa /aai neiaeeeinue oaeia iieiaeaiea. Aaeain
anoue naiae iiiaioiuo aeaiiuo ia eiiaoe io/aoiiai ia?eiaea e a neeo
yoiai ia io?aaeaao aaeaeaaoii ninoiyiea n?aaenoa i?aaei?eyoey a oa/aiee
io/aoiiai ia?eiaea. Yoi i?aaeaea anaai ioiineony e iaeaieaa aeeiaie/iui
noaoueyi aaeaina.

Oeiainiaia iieiaeaiea i?aaei?eyoey e ia?niaeoeau aai eciaiaiey
iaoiaeyony iiae aeeyieai ia oieueei oaeoi?ia oeiainiaiai oa?aeoa?a, ii e
iiiaeo oaeoi?ia aiiaua ia eiathueo noieiinoiie ioeaiee. A eo /enea:
aiciiaeiua iieeoe/aneea e iauayeiiiie/aneea eciaiaiey, ia?ano?ieea
i?aaiecaoeeiiiie no?oeoo?u oi?aaeaiey io?aneueth eee i?aaei?eyoeai,
i?ioanneiiaeueiay e iauaia?aciaaoaeueiay iiaeaioiaea ia?niiaea e o.i.

Iaeii ec nouanoaaiiuo ia?aie/aiee aaeaina – caeiaeaiiue a iai i?eioeei
eniieueciaaiey oeai i?eia?aoaiey. Ana iniiaiua e iai?ioiua n?aaenoaa
ioeaieaathony ii oaeouei oeaiai eo i?eia?aoaiey. A oneiaeyo eioeyoeee,
?inoa oeai, ieceie iaiiaeyaiinoe iniiaiuo n?aaenoa iiiaea noaouee
io?aaeatho niaieoiiinoue iaeeiaeiauo ooieoeeiiaeueiiio iacia/aieth, ii
?aciuo ii noieiinoe o/aoiuo iauaeoia.

Anoanoaaiii, nouanoaaiii nieaeathony ?acoeueoaou aeayoaeueiinoe
i?aaei?eyoey, ?aaeueiay ioeaiea aai oicyenoaaiiuo n?aaenoa, “oeaiu”
i?aaei?eyoey a oeaeii.

Iaeia ec aeaaiuo oeaeae ooieoeeiie?iaaiey i?aaei?eyoey iieo/aiea
i?eauee. Iaeiaei eiaiii yoio iieacaoaeue io?aaeai a aaeaina
iaaeinoaoi/ii iieii. I?aaenoaaeaiiay a iai aaniethoiay aaee/eia
iaeiieaiiie i?eauee a io?uaa io cao?ao e iai?ioa ?aaeecaoeee ia
iieacuaaao, a ?acoeueoaoa /aai neiaeeeanue eiaiii oaeay aa aaee/eia.
I?aaenoaaeaiiay a aaeaina i?eaueue iiaeao a i?eioeeia auoue i?eaueueth
niaa?oaiii ?aciiaaeeeeo ii ?acia?o iai?ioa e eniieuecoaiuo ?ano?nia
i?aaei?eyoee.

Iaiaoiaeeii aua ?ac iiae/a?eiooue, /oi eoia aaeaina aiana ia io?aaeaao
oie noiiu n?aaenoa, eioi?ie ?aaeueii ?aniieaaaao i?aaei?eyoea, aai oae
neacaoue, “noieiinoiie ioeaiee”. Iniiaiay i?e/eia ninoieo a aiciiaeiii
ianiioaaonoaee aaeainiaie ioeaiee oicyenoaaiiuo n?aaenoa ?aaeueiui
oneiaeyi aneaaenoaea eioeyoeee, eiiuthieoo?u ?uiea e o.i.

Aeeieiiiay ?aaioa iaienaia ia i?eia?a i?aaiecaoeee “Aaoio?ainii?oiee”.
Oeaeueth yaeyaony aooaaeoa?neee aaeain. Iu aoaeai ?anniao?eaaoue aai
?ieue a oi?aaeaiee i?aaei?eyoeai e ioeaiei oeiainiaia iieiaeaiea
i?aaiecaoeee “Aaoio?ainii?oiee”.

Aeaaa 1. Aooaaeoa?neay io/aoiinoue eae eioi?iaoeeiiiay aaca oeiainiaiai
aiaeeca e oeiainiaiai iaiaaeaeiaioa (oi?aaeaiea)

§ 1.1. Iniiaiua ii?iaoeaiua aeieoiaiou ?aaoee?othuea aii?inu ninoaaeaiey
aooaaeoa?neie oeiainiaie io/aoiinoe

Ninoaaeaiea aiaeiaiai io/aoa yaeyaony iaeiie ec iaeaieaa iai?yaeaiiuo e
neiaeiuo ?aaio a aooaaeoa?neie neoaeaa i?aaiecaoeee. Ana i?aaiecaoeee ii
eoiaai oeiainiai-oicyenoaaiiie aeayoaeueiinoe 1998 a. ninoaaeytho
aooaaeoa?neoth io/aoiinoue a niioaaonoaee n o?aaiaaieyie Oaaea?aeueiiai
caeiia io 21 iiya?y 1996 a. ? 129 – O.C. “I aooaaeoa?neii o/aoa” e
i?aaenoaaeytho aa o/?aaeeoaeyi, a iaeiaiaoth einiaeoeeth e
oa??eoi?eaeueiue i?aai ainoaea?noaaiiie noaoenoeee.

Ia?a/eneei iniiaiua ii?iaoeaiua aeieoiaiou:

1. Iieiaeaiea ii aooaaeoa?neiio o/aoo e aooaaeoa?neie io/aoiinoe a
?inneeneie Oaaea?aoeee (ooaa?aeaeaii i?eeacii Ieienoa?noaa oeiainia
?inneeneie Oaaea?aoeee io 29 ethey 1998a.).

2. Ieai n/aoia aooaaeoa?neiai o/aoa oeiainiai-oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoee e eino?oeoeey ii aai i?eiaiaieth
(ooaa?aeaeaiu i?eeacii Ieienoa?noaa oeiainia NNN? io 1 iiya?y 1991a. ?56
e ?aeiiaiaeiaaiu aeey i?eiaiaiey ia oa??eoi?ee ?inneeneie Oaaea?aoeee
ienueiii Ieienoa?noaa yeiiiieee e oeiainia ?NON? io 19 aeaeaa?y 1991a.
?18-5, n eciaiaieyie, ooaa?aeaeaiiuie i?eeacaie Ieienoa?noaa oeiainia
?innee io 28 aeaeaa?y 1994a. ? 173 e io 28 ethey 1995a. ?81) e ae?oaeie.

3. “I aiaeiaie aooaaeoa?neie io/aoiinoe i?aaiecaoeee ca 1997 aiae”

4. Oaaea?aeueiue caeii “I aooaaeoa?neii o/aoa” io 21 iiya?y 1996a.
?129-O.C.

5. A?aaeaeaineee eiaeaen ?inneeneie Oaaea?aoeee. *anoue I e II.

6. Iieiaeaiea ii aooaaeoa?neiio o/aoo “O/aoiay iieeoeea i?aaei?eyoey”.
Ooaa?aeaeaii i?eeacii Ieienoa?noaa oeiainia ?O.

7. Iieiaeaiea ii aooaaeoa?neiio o/aoo “Aooaaeoa?neay io/aoiinoue
i?aaiecaoeee” IAO ?1/98a. Ooaa?aeaeaii i?eeacii Ieienoa?noaa oeiainia
?inneeneie Oaaea?aoeee.

8. I i?eiaiaiee n/aoia-oaeoo? i?e ?an/aoao ii iaeiao ia aeiaaaeaiioth
noieiinoue n 1 yiaa?y 1997 aiaea. Ienueii Ieienoa?noaa oeiainia
?inneeneie Oaaea?aoeee ?109 e Ainoaea?noaaiiie iaeiaiaie neoaeau
?inneeneie Oaaea?aoeee ?133-6-03/890 io 25 aeaeaa?y 1996a.

9. I iaeiaa ia aeiaaaeaiioth noieiinoue. Caeii ?inneeneie Oaaea?aoeee io
6 aeaeaa?y 1991a. n iineaaeothueie eni?aaeaieyie e aeiiieiaieyie.

10. I aianaiee eciaiaiee e aeiiieiaiee a Caeii ?inneeneie Oaaea?aoeee
“I iaeiaa ia i?eaueue i?aaei?eyoee e i?aaiecaoeee” Oaaea?aeueiue Caeii
io 10 yiaa?y 1997a. ?13-O.C.

11. I ii?yaeea en/eneaiey e oieaou iaeiaa ia aeiaaaeaiioth noieiinoue.
Eino?oeoeey ainoaea?noaaiiie iaeiaiaie neoaeau ?inneeneie Oaaea?aoeee io
11 ieoya?y 1995a. ?39.

12. I?eeac Ieioeia ?O io 29 ethey 1998a. ?34 “Ia ooaa?aeaeaiee
Iieiaeaiey ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie io/aoiinoe
a ?inneeneie Oaaea?aoeee”.

13. Iieiaeaiea ii aooaaeoa?neiio o/aoo “Aooaaeoa?neay io/aoiinoue
i?aaiecaoeee” IAO ?4 – 98a. Ooaa?aeaeaii i?eeacii Ieienoa?noaa oeiainia
?O.

Caeanue ia?a/eneaiu, a iniiaiii, iaeaieaa aeaaiua ii?iaoeaiua
aeieoiaiou. A aiaeece?oaiie i?aaiecaoeee “Aaoio?ainii?oiee” iieuecothony
aeaiiuie ii?iaoeaiuie aeieoiaioaie o.e. iie iiiiaatho ?aaoee?iaaoue
aii?inu ninoaaeaiey aooaaeoa?neie oeiainiaie io/aoiinoe.

§ 1.2. Aooaaeoa?neee aaeain eae iniiaiay oi?ia aooaaeoa?neie oeiainiaie
io/aoiinoe e aai ?ieue a oi?aaeaiee i?aaiecaoeee “Aaoio?ainii?oiee”

A ninoaa aiaeiaie io/aoiinoe i?aaiecaoeee aoiaeyo neaaeothuea oi?iu:

· Aooaaeoa?neee aaeain (oi?ia ?1);

· Io/ao i i?eaueyo e oauoeao (oi?ia ?2);

· Io/ao i aeaeaeaiee eaieoaea (oi?ia ?3);

· Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa (oi?ia ?4);

· I?eeiaeaiea e aooaaeoa?neiio aaeaino (oi?ia ?5);

· Iiynieoaeueiay caienea;

· niaoeeaeece?iaaiiua oi?iu aooaaeoa?neie io/aoiinoe,

ooaa?aeaeaiiua aeey i?aaiecaoeee ieienoa?noaaie e

aaaeiinoaaie ii niaeaniaaieth n Ieioeiii ?innee;

· eoiaiaay /anoue aoaeeoi?neiai caeeth/aiey, auaeaiiiai ii ?acoeueoaoai
iaycaoaeueiiai ii Caeiiiaeaoaeuenoao ?inneeneie Oaaea?aoeee aoaeeoa
aooaaeoa?neie io/aoiinoe.

Eneeth/aiey ninoaaeytho iauanoaaiiua i?aaiecaoeee (iauaaeeiaiey) e eo
no?oeoo?iua iiae?acaeaeaiey, ia inouanoaeythuea i?aaei?eieiaoaeueneoth
aeayoaeueiinoue, a oaeaea iaeua i?aaei?eyoey, eioi?ui ?ac?aoaii
naeaaaoue aiaeiaoth io/aoiinoue a oi?iuaiiii ninoaaa.

Iauanoaaiiua i?aaiecaoeee (iauaaeeiaiey) e eo no?oeoo?iua
iiae?acaeaeaiey, ia inouanoaeythuea i?aaei?eieiaoaeueneoth
aeayoaeueiinoue e ia eiathuea e?iia auauaoaai eiouanoaa iai?ioia ii
?aaeecaoeee oiaa?ia (?aaio e oneoa) i?aaenoaaeytho aooaaeoa?neoth
io/aoiinoue a neaaeothuai ninoaaa:

· Aooaaeoa?neee aaeain (oi?ia ?1);

· Io/ao i i?eaueyo e oauoeao (oi?ia ?2);

· Io/ao i oeaeaaii eniieueciaaiee iieo/aiiuo n?aaenoa (oi?ia ?6).

A ninoaa aiaeiaie io/aoiinoe iaeuo i?aaei?eyoee aoiaeyo neaaeothuea
oi?iu:

· Aooaaeoa?neee aaeain (oi?ia ?1);

· Io/ao i i?eaueyo e oauoeao (oi?ia ?2);

I?e caiieiaiee oi?i aooaaeoa?neie io/aoiinoe a ieo aeieaeiu aeeth/aoueny
iieacaoaee aeayoaeueiinoe oeeeaeia, i?aaenoaaeoaeuenoa e eiuo
iiae?acaeaeaiee, oi anoue i?aaiecaoeey ninoaaeyao aaeeiue io/ao, eioi?ue
aeeth/aao a naay iieacaoaee aeayoaeueiinoe iiae?acaeaeaiee, aoiaeyueo a
aa ninoaa.

I?aaiecaoeey, iiaeeaaeauay eeeaeaeaoeee eee ?ai?aaiecaoeee,
i?aaenoaaeyao n/ao ca ia?eiae n ia/aea aiaea aei iiiaioa eeeaeaeaoeee
eee ?ai?aaiecaoeee.

I?e eniieiaiee oi?i io/aoiinoe neaaeoao ?oeiaiaenoaiaaoueny Eino?oeoeeae
i ii?yaeea caiieiaiey oi?i aiaeiaie aooaaeoa?neie io/aoiinoe,
ooaa?aeaeaiiie i?eeacii Ieioeia ?innee io 12 iiya?y 1996 aiaea ?97 “I
aiaeiaie aooaaeoa?neie io/aoiinoe i?aaiecaoeee” (a ?aaeaeoeee i?eeacia
Ieioeia ?innee io 03.02.97 ?8, io 20.10.98 ?47i); Iieiaeaieai ii
aooaaeoa?neiio o/aoo e aooaaeoa?neie io/aoiinoe a ?O (ooaa?aeaeaii
i?eeacii Ieienoa?noaa oeiainia ?O io 29 ethey 1998 a.); Iieiaeaieai ii
aooaaeoa?neiio o/aoo ?4 io 1999 a.

A i?aaiecaoeee “Aaoio?ainii?oiee” iniiaiie oi?iie aooaaeoa?neie
oeiainiaie io/aoiinoe yaeyaony aooaaeoa?neee aaeain (I?eeiaeaiea 1). Oae
eae aooaaeoa?neee aaeain ea?aao aieueooth ?ieue a oi?aaeaiee aeaiiie
i?aaiecaoeee.

§ 1.3. Ninoaa, niaea?aeaiea, ii?yaeie e n?iee i?aaeinoaaeaiey
aooaaeoa?neiai aaeaina

Aooaaeoa?neay io/aoiinoue – caaa?oathuee yoai o/aoiiai i?ioeanna ia
i?aaei?eyoee, a o/?aaeaeaiee. A iae io?aaeathony ia?anoathuei eoiaii
eiouanoaaiiia e oeiainiaia iieiaeaiea i?aaei?eyoey, o/?aaeaeaiey,
?acoeueoaou oicyenoaaiiie aeayoaeueiinoe ca io/aoiue ia?eiae (ianyoe,
eaa?oae, aiae). Oeiiaua oi?iu aooaaeoa?neie io/aoiinoe e eino?oeoeee i
ii?yaeea caiieiaiey yoeo oi?i ?ac?aaaouaathony e ooaa?aeaeathony
Ieienoa?noaii oeiainia ?O. Ieienoa?noaa e aaaeiinoaa ?inneeneie
Oaaea?aoeee, ?anioaeee, aoiaeyueo a aa ninoaa, aeiiieieoaeueii e oeiiaui
oi?iai iiaoo onoaiaaeeaaoue niaoeeaeece?iaaiiua oi?iu aooaaeoa?neie
io/aoiinoe aeey i?aaei?eyoee e o/?aaeaeaiee naiae nenoaiu, ii
niaeaoaieth niioaaonoaaiii n Ieienoa?noaii oeiainia ?O e ?anioaeee
aoiaeyueo a aa ninoaa. I?aaei?eyoea, o/?aaeaeaiea yaeythuaany
th?eaee/aneei eeoeii, ninoaaeyao aooaaeoa?neoth io/aoiinoue,
io?aaeathuoth ninoaa eiouanoaa e enoi/ieee aai oi?ie?iaaiey, aeeth/ay
eiouanoai i?iecaiaenoa e oicyenoa, oeeeaeia, i?aaenoaaeoaeuenoa,
ioaeaeaiee e ae?oaeo iainiaeaiiuo iiae?acaeaeaiee auaeaeaiiuo ia
ioaeaeueiue aaeain. Oeaio?aeeciaaiiay aooaaeoa?ey, ianeoaeeaathuay
i?aaei?eyoey, o/?aaeaeaiey, ninoaaeyao aooaaeoa?neoth io/aoiinoue, a
eioi?ie io?aaeathony ninoaa eiouanoaa yoeo i?aaei?eyoee, o/?aaeaeaiee e
enoi/ieee aai oi?ie?iaaiey. Ieienoa?noaa, aaaeiinoaa e ae?oaea i?aaiu
oicyenoaaiiiai oi?aaeaiey ninoaaeyao naiaeioth aooaaeoa?neoth
io/aoiinoue ii iiaeaaaeiinoaaiiui ei i?aaei?eyoeyi, o/?aaeaeaieyi.
Io/aoiui aiaeii aeey anao i?aaei?eyoee o/?aaeaeaiee n/eoaaony ia?eiae n
1 yiaa?y ii 31 aeaeaa?y aeeth/eoaeueii. Ia?aui io/aoiui aiaeii aeey
nicaeaaaaiuo i?aaei?eyoee, o/?aaeaeaiee n/eoaaony ia?eiae n aeaou
i?eia?aoaiey i?aa th?eaee/aneiai eeoea ii 31 aeaeaa?y aeeth/eoaeueii.
Aiiaue nicaeaiiui i?aaei?eyoeyi (ia ia aaca eeeaeaee?iaaiiuo
(iai?aaieciaaiiuo) i?aaei?eyoee e eo no?oeoo?iuo iiae?acaeaeaiee) iinea
ia?aiai ieoya?y ?ac?aoaaony n/eoaoue ia?aui io/aoiui aiaeii ia?eiae n
aeaou i?eia?aoaiey i?aa th?eaee/aneiai eeoea ii 31 aeaeaa?y neaaeothuaai
aiaea aeeth/eoaeueii. Eioi?iaoeey niaea?aeauayny a aooaaeoa?neie
io/aoiinoe iniiauaaaony ia aeaiiuo neioaoe/aneiai e aiaeeoe/aneiai
o/aoa. Aeaiiua anooieoaeueiiai aaeaina aeieaeiu niioaaonoaiaaoue aeaiiui
ooaa?aeaeaiiiai caeeth/eoaeueiiai aaeaina ca ia?eiae, i?aaeoanoaothuee
io/aoiiio. A neo/aa eciaiaiey anooieoaeueiiai aaeaina ia 1 yiaa?y
io/aoiiai aiaea i?e/eiu neaaeoao iauynieoue. Eciaiaiey aooaaeoa?neie
io/aoiinoe, ioiinyueany eae e oaeouaio, oae e e i?ioeiio aiaeo (iinea
eo ooaa?aeaeaiey), i?iecaiaeyony a io/aoiinoe, ninoaaeyaiie ca io/aoiue
ia?eiae, a eioi?ii auee iaia?oaeaiu eneaaeaiey aa aeaiiuo. Eni?aaeaiey
ioeaie a aooaaeoa?neie io/aoiinoe iiaeoaa?aeaeathony iiaeienueth eeoe,
aa iiaeienaaoeo, n oeacaieai aeaou eni?aaeaiey. I?aaei?eyoey (ca
eneeth/aieai i?aaei?eyoee n eiino?aiiuie eiaanoeoeeyie) i?aaenoaaeyao a
iaycaoaeueiii ii?yaeea aiaeiaoth aooaaeoa?neoth io/aoiinoue:
nianoaaiieeai (o/anoieeai, o/?aaeeoaeyi) a niioaaonoaee n
o/?aaeeoaeueiuie aeieoiaioaie; ainoaea?noaaiiie iaeiaiaie einiaeoeee (a
iaeiii yecaiiey?a); ae?oaei ainoaea?noaaiiui i?aaiai, ia eioi?ua a
niioaaonoaee n caeiiiaeaoaeuenoaii ?O aiceiaeaia i?iaa?ea ioaeaeueiuo
noi?ii aeayoaeueiinoe i?aaei?eyoey e iieo/aiea niioaaonoaothuae
io/aoiinoe. I?aaei?eyoea, iaoiaeyuaany a ainoaea?noaaiiie eee
ioieoeeiaeueiie nianoaaiiinoe iieiinoueth eeai /anoe/ii i?aaenoaaeyao
eaa?oaeueioth e aiaeiaoth aooaaeoa?neoth io/aoiinoue oaeaea i?aaiai,
oiieiiii/aiiui oi?aaeyoue ainoaea?noaaiiui eee ioieoeeiaeueiui
eiouanoaii. I?aaenoaaeaiea i?aaei?eyoeai eaa?oaeueiie aooaaeoa?neie
io/aoiinoe, a oaeaea iai?aaeaiea io/aoiinoe a ae?oaea aae?ana
i?iecaiaeyony a neo/ayo, i?aaeoniio?aiiuo iaeiaiaui e eiui
caeiiiaeaoaeuenoaii ?O eee o/?aaeeoaeueiuie aeieoiaioaie. Aiaeiaay
aooaaeoa?neay io/aoiinoue i?aaenoaaeyaony ia iicaeiaa 1 ai?aey
neaaeothuaai ca io/aoiui aiaea, a eaa?oaeueiay aooaaeoa?neay io/aoiinoue
ia iicaeiaa 30 aeiae ii ieii/aiee io/aoiiai ia?eiaea, anee eiia ia
i?aaeoniio?aii caeiiiaeaoaeuenoaii ?O (e?iia i?aaei?eyoee n eiino?aiiuie
eiaanoeoeeyie). A i?aaeaeao oeacaiiuo n?ieia eiie?aoioth aeaoo
i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe onoaiaaeeaatho o/anoieee
(o/?aaeeoaee) i?aaei?eyoey. I?aaei?eyoea n eiino?aiiuie eiaanoeoeeyie
i?aaenoaaeyao aiaeiaoth aooaaeoa?neoth io/aoiinoue 15 ia?oa neaaeothuoth
ca io/aoiui aiaea eaaeaeiio o/anoieeo niaianoiiai i?aaei?eyoey a
ii?yaeea, i?aaeoniio?aiiii o/?aaeeoaeueiuie aeieoiaioaie e i?aaio
ainoaea?noaaiiie iaeiaiaie einiaeoeee. O/?aaeaeaiea ninoiyuaa ia
athaeaeaoa i?aaenoaaeyao iany/ioth, eaa?oaeueioth e aiaeiaoth
aooaaeoa?neoth io/aoiinoue ia eniieiaiee niao ?anoiaeia auoanoiyuaio
i?aaio a onoaiiaeaiiua eie n?iee. Aeaoie i?aaenoaaeaiey aooaaeoa?neie
io/aoiinoe aeey iaeiiai?iaeiaai i?aaei?eyoey, o/?aaeaeaiey n/eoaaony
aeaiue oaeoe/aneie ia?aaea/e aa ii i?eiaaeeaaeiinoe, a aeey
iiiaiai?iaeiaai – aeaoa aa ioi?aaeaiey, iaicia/aiiay a ooaiiaea
ii/oiaiai i?aaei?eyoey. Eiaaea aeaoa i?aaenoaaeaiey io/aoiinoe
niaiaaeaao n auoiaeiui (ia?aai/ei) aeiai, n?ie ia?aiineony ia
neaaeothuee ca iei ia?aue ?aai/ee aeaiue. Aooaaeoa?neay io/aoiinoue
iiaeienuaaaony ?oeiaiaeeoaeai e aeaaiui aooaaeoa?ii i?aaei?eyoey,
o/?aaeaeaiey. Eiaaea aooaaeoa?neee o/ao aaaeaony ia aeiaiai?iuo ia/aeao
niaoeeaeece?iaaiiie i?aaiecaoeeae eee niaoeeaeenoii, aooaaeoa?neay
io/aoiinoue iiaeienuaaaony ?oeiaiaeeoaeai i?aaei?eyoey, o/?aaeaeaiey e
niaoeeaeenoii, aaaeouei aooaaeoa?neee o/ao. Aiaeiaay aooaaeoa?neay
io/aoiinoue aei i?aaeinoaaeaiey a aae?ana, i?aaeoniio?aiiua
caeiiiaeaoaeuenoaii, ?anniao?eaaaony e ooaa?aeaeaaony a ii?yaeea,
onoaiaaeeaaaiii o/?aaeeoaeueiuie aeieoiaioaie. Aiaeiaay aooaaeoa?neay
io/aoiinoue i ?acoeueoaoao oicyenoaaiiie aeayoaeueiinoe, eiouanoaaiiii e
oeiainiaii iieiaeaiee yaeyaony ioe?uoie e ioaeeeaoeee aeey
caeioa?aniaaiiuo iieueciaaoaeae (ae?ae, iieoiaoaeae, iinoaaueeia e
ae?.). Aeinoiaa?iinoue ioaeeeoaiie io/aoiinoe iiaeoaa?aeaeaaony
iacaaeneiie aoaeeoi?neie i?aaiecaoeeae. Ieienoa?noaa e aaaeiinoaa ?O
i?aaenoaaeytho naiaeioth eaa?oaeueioth aooaaeoa?neoth io/aoiinoue ii
iiaeaaaeiinoaaiiui ei i?aaei?eyoeyi ia iicaeiaa 45 aeiae ii enoa/aiee
io/aoiiai ia?eiaea, a aiaeiaoth – ia iicaeiaa 25 ai?aey neaaeothuaai ca
io/aoiui aiaea Ieienoa?noao yeiiiieee ?O, Ieienoa?noao oeiainia ?O, e
Ainoaea?noaaiiiio eiieoaoo ii noaoenoeea. I?aaiu oicyenoaaiiiai
oi?aaeaiey, nicaeaiiua ia aeia?iaieueiuo ia/aeao i?aaei?eyoeyie
ninoaaeytho e i?aaenoaaeytho naiaeioth aooaaeoa?neoth io/aoiinoue a
ii?yaeea e aae?ana, onoaiiaeaiiua a o/?aaeeoaeueiuo aeieoiaioao.

§ 1.4. No?oeoo?a noaoae aooaaeoa?neiai aaeaina

§ 1.4.1. Aooaaeoa?neee aaeain (oi?ia ?1)

I?e ninoaaeaiee aaeaina aooaaeoa?o neaaeoao eiaoue aaeaeo neaaeothuaa:

– ia aeiioneaaony ca/ao iaaeaeo noaoueyie aeoeaia e ianneaia, noaoueyie
i?eaueae e oauoeia, e?iia neo/aaa, eiaaea oaeie ca/ao i?aaeoniio?ai
niioaaonoaothueie iieiaeaieyie ii aooaaeoa?neiio o/aoo;

– ioaeaeueiua iieacaoaee io?aaeathony a iaooi-ioeaiea (noieiinoue
aeaiaaeiuo n?aaenoa, IAI e iaiaoa?eaeueiuo aeoeaia ca ieionii
ia/eneaiiie aii?oecaoeee);

– aeoeau e ianneau a /anoe ?an/aoia e iaycaoaeuenoa iieacuaathony a
caaeneiinoe io n?ieia eo ia?auaiey n ?acaeaeaieai ia caaeieaeaiiinoue ni
n?ieii ieaoaaea a oa/aiee 12 ianyoeaa aeeth/eoaeueii e n?ieii ieaoaaea
aieaa /ai /a?ac 12 ianyoeaa.

§ 1.4.2. Aeoea aaeaina

?acaeae I. “Aiaiai?ioiua aeoeau”

Iiae?acaeae: “Iaiaoa?eaeueiua aeoeau”

A iiae?acaeaea “Iaiaoa?eaeueiua aeoeau” io?aaeaaony noieiinoue
eiouanoaa, o/ao eioi?iai aaaeaony ia n/aoa 04 “Iaiaoa?eaeueiua aeoeau”.
Iaiaoa?eaeueiua aeoeau io?aaeathony a aaeaina ii inoaoi/iie noieiinoe.

E iaiaoa?eaeueiui aeoeaai ioiinyony aeoeau, eioi?ua ioaa/atho
neaaeothuei oneiaeyi: eiatho aeaiaaeioth ioeaieo, n?ie eo eniieueciaaiey
i?aauoaao iaeei aiae, i?eiinyo aeioiae.

N 1 yiaa?y 1999 aiaea aii?oecaoeey ia iaiaoa?eaeueiua aeoeau iiaeao
ia/eneyoueny iaeiei ec neaaeothueo niiniaia:

– eeiaeiui niiniaii enoiaey ec ii?i, en/eneaiiuo i?aaiecaoeee ia iniiaa
n?iea eo iieaciiai eniieueciaaiey;

– niiniaii nienaiey noieiinoe i?iii?oeeiiaeueii iauaio i?iaeoeoeee
(?aaio, oneoa).

Ii iaiaoa?eaeueiui aeoeaai, ii eioi?ui iaaiciiaeii ii?aaeaeeoue n?ie
iieaciiai eniieueciaaiey, ii?iu aii?oecaoeeiiiuo io/eneaiee
onoaiaaeeaathony a ?an/aoa ia 10 eao (ii ia aieaa n?iea aeayoaeueiinoe
i?aaiecaoeee).

N 1 ia?oa 1999 aiaea aii?oecaoeey ii iaiaoa?eaeueiui aeoeaai ia
ia/eneyaony anee iie:

– iieo/aiu ii aeiaiai?o aea?aiey aacaiciacaeii a i?ioeanna
i?eaaoecaoeee;

– i?eia?aoaiu n eniieueciaaieai athaeaeaoiuo anneaiiaaiee e ae?oaeo
aiaeiae/iuo n?aaenoa;

– i?eiaaeeaaeao athaeaeaoiui i?aaiecaoeeyi.

Noiia?iay noieiinoue anao iaiaoa?eaeueiuo aeoeaia, i?eiaaeeaaeaueo
i?aaei?eyoeth io?aaeaaony a aooaaeoa?neii aaeaina ii no?iea 110.

I?e yoii ii no?iea 112 oeacuaaaony noieiinoue i?eia?aoaiiuo eee
aacaiciacaeii iieo/aiiuo i?aa, eioi?ua aicieeatho ec aaoi?neeo e eiuo
aeiaiai?ia ia i?iecaaaeaiey iaoee, eeoa?aoo?u, eneonnoaa, a oaeaea ia
i?ia?aiiu aeey YAI, aacu aeaiiuo e o.i.; ec iaoaioia ia ecia?aoaiey,
i?iiuoeaiiua ia?acoeu, naeaeoeeiiiua aeinoeaeaiey; ec naeaeaoaeuenoa ia
iieaciua iiaeaee, oiaa?iua ciaee e ciaee ianeoaeeaaiey eee eeoeaiceiiiuo
aeiaiai?ia ia eo eniieueciaaiea; ec i?aa ia iio-oao.

E?iia oiai, e iaiaoa?eaeueiui aeoeaai iiaoo ioiineoueny i?aaa
iieueciaaiey caiaeueiuie o/anoeaie, i?e?iaeiuie ?ano?naie, a oaeaea
i?aaiecaoeeiiiua ?anoiaeu, eioi?ua naycaiu n ia?aciaaieai th?eaee/aneiai
eeoea e i?eciaiu a niioaaonoaee n o/?aaeeoaeueiuie aeieoiaioaie aeeaaeii
o/?aaeeoaeae a onoaaiue eaieoae.

Noiia i?aaiecaoeeiiiuo ?anoiaeia io?aaeaaony ii no?iea 111.

Ii i?aaiecaoeeiiiui ?anoiaeai aii?oecaoeey ia ia/eneyaony, iiyoiio iie
io?aaeathony a o/aoa ii ia?aiia/aeueiie noieiinoe.

I?e yoii ia neaaeoao iooaoue n i?aaiecaoeeiiiuie ?anoiaeaie cao?aou,
eioi?ua oioy e naycaiu n ia?aciaaieai th?eaee/aneiai eeoea, ii ia auee
i?eciaiu a ea/anoaa ieeaaea o/?aaeeoaeae a onoaaiue eaieoae.

Iiae?acaeae: “Iniiaiua n?aaenoaa”

A iiae?acaeaea “Iniiaiua n?aaenoaa” ii no?iea 120 io?aaeathony
neaaeothuea aeaiiua:

– inoaoi/iay noieiinoue iauaeoia iniiaiuo n?aaenoa, i?eiaaeeaaeaueo
i?aaiecaoeee, o/ao eioi?uo aaaeaony ia n/aoa 01 “Iniiaiua n?aaenoaa”;

– eiouanoai, i?aaeiacia/aiiia aeey naea/e a a?aiaeo (i?aaeiaou i?ieaoa;
eiouanoai, ia?aaeaiiia eeceiaiiieo/aoaeth). Aeaiiia eiouanoai
o/eouaaaony i?aaiecaoeeae ia n/aoa 03 “Aeioiaeiua aeiaeaiey a
iaoa?eaeueiua oeaiiinoe”.

E iniiaiui n?aaenoaai ioiinyony caeaiey, nii?oaeaiey, iaoeiu,
iai?oaeiaaiea, a oaeaea eaieoaeueiua aeiaeaiey ia oeo/oaiea caiaeue,
iaeei?aoeaiua ?aaiou, inooeoaeueiua, e??eaaoeeiiiua e ae?oaea ?aaiou.
Noieiinoue oeacaiiuo iniiaiuo n?aaenoa io?aaeaaony ii no?iea 122
aooaaeoa?neiai aaeaina.

A ninoaa iniiaiuo n?aaenoa oaeaea o/eouaathony iaoiaeyueany a
nianoaaiiinoe i?aaiecaoeee caiaeueiua o/anoee, iauaeou
i?e?iaeiiieueciaaiey – aiaea, iaae?a e ae?oaea i?e?iaeiua ?ano?nu.
eioi?ua io?aaeathony ii no?iea 121 aooaaeoa?neiai aaeaina.

Niaeanii ioieoo 4.1 IAO 6/97 ii iauaeoai iniiaiuo n?aaenoa, iieo/aiiui
ii aeiaiai?o aea?aiey e aacaiciacaeii a i?ioeanna i?eaaoecaoeee,
aeeeeuiiio oiiaeo, iauaeoai aiaoiaai aeaaiono?ienoaa e ae?oaei
aiaeiae/iui iauaeoai eaniiai oicyenoaa, aei?iaeiiai oicyenoaa,
niaoeeaeece?iaaiiui nii?oaeaieyi noaeioiaeiie ianoaiiaee e oiio
iiaeiaiui iauaeoai, i?iaeoeoeaiiio neioo, iiiaieaoiei ianaaeaeaieyi, ia
aeinoeaoei yenieoaoaoeeiiiiai aic?anoa, a oaeaea i?eia?aoaiiui
ecaeaieyi, o/eouaaaiui a ninoaaa aeaeeioa/iiai oiiaea, aii?oecaoeey ia
ia/eneyaony. E?iia oiai, ia iiaeeaaeao aii?oecaoeee iauaeou iniiaiuo
n?aaenoa, iio?aaeoaeueneea naienoaa eioi?uo n oa/aieai a?aiaie ia
eciaiythony (caiaeueiua o/anoee e iauaeou i?e?iaeiiieueciaaiey).

Aaee/eia aaeainiaie (inoaoi/iie) noieiinoe iniiaiuo n?aaenoa caaeneo io
ii?yaeea ia/eneaiey aii?oecaoeee. Iauee ii?yaeie ia/eneaiey aii?oecaoeee
onoaiiaeai iinoaiiaeaieai Niaaoa Ieieno?ia NNN? io 22 ieoya?y 1990 aiaea
? 1072 “I aaeeiuo ii?iao aii?oecaoeeiiiuo io/eneaiee ia iieiia
ainnoaiiaeaiea iniiaiuo oiiaeia ia?iaeiiai oicyenoaa NNN?”.

Eae oaea ioia/aeinue, ii no?iea 120 Aooaaeoa?neiai aaeaina iiieii
iniiaiuo n?aaenoa, yenieoaoe?oaiuo naiei i?aaei?eyoeai, io?aaeaaony
noieiinoue eiouanoaa, i?aaeiacia/aiiiai aeey naea/e a a?aiaeo e
o/eouaaaiiai ia n/aoa 03 “Aeioiaeiua aeiaeaiey, iaoa?eaeueiua
oeaiiinoe”. Oae, iai?eia? n/ao 03 eniieuecoaony eeceiaiaeaoaeai aeey
o/aoa iniiaiuo n?aaenoa, i?aaeiacia/aiiuo aeey ia?aaea/e a a?aiaeo ii
aeiaiai?o eeceiaa.

Ii?yaeie io?aaeaiey a o/aoa iia?aoeee, naycaiiuo n inouanoaeaieai
aeiaiai?a eeceiaa ?aaeecoaony i?eeacii Ieioeia ?innee io 17 oaa?aey
1997a. ?15 “Ia io?aaeaiee a aooaaeoa?neii o/aoa iia?aoeee ii aeiaiai?ai
eeceiaa”.

Iiae?acaeae: “Iacaaa?oaiiia no?ieoaeuenoai”

Ii no?iea 130 “Iacaaa?oaiiia no?ieoaeuenoai” io?aaeathony neaaeothuea
aeaiiua: inoaoie ii n/aoo 08 “Eaieoaeueiua aeiaeaiey”; inoaoie ii
n/aoo07 “Iai?oaeiaaiea e onoaiiaea”; inoaoie ii n/aoo 61 “Aaainu
auaeaiiua” (a /anoe aaainia ia eaieoaeueiua aeiaeaiey).

I?e yoii inoaoie ii n/aoo 08 iiaeao io?aaeaoue:

– noieiinoue cao?ao ii iacaeiiiiio no?ieoaeuenoao –o
i?aaiecaoeee-cano?ieueeia, auiieiythueo no?ieoaeuenoai iauaeoia
nianoaaiiuie neeaie. a oaeaea o i?aaiecaoeee-caeac/eeia inouanoaeythueo
oeiaine?iaaiea no?ieoaeuenoaa iauaeoia;

– noieiinoue naeaiiiai a iiioaae, ii aua ieii/aoaeueii ia
niiioe?iaaiiiai iai?oaeiaaiey – i?aaiecaoeeyie, inouanoaeythueie
naiinoiyoaeueiia i?eia?aoaiea iai?oaeiaaiey, o?aaothuaai iiioaaea;

– aaee/eio cao?ao ia i?eia?aoaiea iauaeoia iniiaiuo n?aaenoa, eioi?ua
aua ia aaaaeaiu a yenieoaoaoeeth e ia?aiia/aeueiay noieiinoue eioi?uo
aua ieii/aoaeueii ia noi?ie?iaaia o i?aaiecaoeee, i?eia?aoathueo
iai?oaeiaaiea.

Inoaoie ii n/aoo 61 io?aaeaao noiio aaainia, auaeaiiuo
i?aaei?eyoeth-cano?ieueeo iiae iauai auiieiaiiuo ?aaio, a oaeaea ae?oaea
noiiu aaaine?iaaiiuo cao?ao ia inouanoaeaiea eaieoaeueiuo aeiaeaiee.

Iiae?acaeae: “Aeieain?i/iua oeiainiaua aeiaeaiey”

A iiae?acaeaea aaeaina “Aeieain?i/iua oeiainiaua aeiaeaiey” (no?iea 140)
iieacuaathony i?iecaaaeaiiua ia n?ie aieaa iaeiiai aiaea e io?aaeaiiua
ia n/aoa 06 “Aeieain?i/iua oeiainiaua aeiaeaiey” neaaeothuea aeaeu
aeiaeaiee a aei/a?iea, caaeneiua iauanoaa e ae?oaea i?aaiecaoeee: iae e
aeoeee; iaeeaaoeee; i?aaeinoaaeaiiua caeiu.

I?i/ea aiaiai?ioiua aeoeau

Ii no?iea 150 aaeaina “I?i/ea aiaiai?ioiua aeoeau” io?aaeathony ae?oaea
n?aaenoaa e aeiaeaiey, ia iaoaaeoea io?aaeaiey a ?acaeaea I
aooaaeoa?neiai aaeaina.

?acaeae II. “Iai?ioiua aeoeau”

Iiae?acaeae: “Caianu”

A iiae?acaeaea “Caianu” ii no?iea 211 io?aaeathony neaaeothuea aeaiiua:

– oaeoe/aneay naaanoieiinoue iaoa?eaeia, oiaa?ia, iaeioeaiiuo e
auno?ieciaoeaathueony i?aaeiaoia, iaoiaeyueony a nianoaaiiinoe
i?aaiecaoeee;

– inoaoee aioiaie i?iaeoeoeee ia neeaaea i?aaiecaoeee;

– cao?aou a iacaaa?oaiiii i?iecaiaenoaa (inoaoee ii n/aoai o/aoa
cao?ao);

– ?anoiaeu aoaeoueo ia?eiaeia;

– i?i/ea caianu e cao?aou.

N 1 yiaa?y 1999 aiaea anooieei a neeo Iieiaeaiea ii aooaaeoa?neiio o/aoo
“O/ao iaoa?eaeueii-i?iecaiaenoaaiiuo caiania” (IAO 5/98) ooaa?aeaeaiiia
i?eeacii Ieioeia ?innee io 25 ethiy 1998 a. ?25I.

A niioaaonoaee n IAO 5/98 iaoa?eaeueii-i?iecaiaenoaaiiua caianu
(iaoa?eaeu, IAI, oiaa?u) i?eieiathony e aooaaeoa?neiio o/aoo ii
oaeoe/aneie naaanoieiinoe.

A oaeoe/aneoth naaanoieiinoue iaoa?eaeueii-i?iecaiaenoaaiiuo caiania
aeeth/athony ana ?anoiaeu, naycaiiua n eo i?eia?aoaieai e aeiaaaeaieai
aei ninoiyiey, i?eaiaeiiai e eniieueciaaieth i?iecaiaenoaaiiuo oeaeyo.
Iiieii noii, oiea/eaaaiuo iinoaaueeo, a oaeoe/aneoth naaanoieiinoue
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania aeeth/athony neaaeothuea aeaeu
?anoiaeia:

– noieiinoue eioi?iaoeeiiiuo e eiinoeueoaoeeiiiuo oneoa, naycaiiuo n
i?eia?aoaieai caiania;

– oaiiaeaiiua iioeeiu e eiua ieaoaaee;

– iaaiciauaaiua iaeiae, oiea/eaaaiua a nayce n i?eia?aoaieai caiania;

– aiciaa?aaeaeaiey, auiea/eaaaiua iin?aaeie/aneie i?aaiecaoeee, /a?ac
eioi?oth i?eia?aoaiu iaoa?eaeueii-i?iecaiaenoaaiiua caianu;

– cao?aou ii caaioiaea e aeinoaaea caiania aei ianoa eo eniieueciaaiey;

– eiua cao?aou, iaiin?aaenoaaiii naycaiiua n i?eia?aoaieai caiania.

Ii?aaeaeaiea oaeoe/aneie naaanoieiinoe iaoa?eaeueiuo ?ano?nia i?e
nienaiee eo i?iecaiaenoai ?ac?aoaaony i?iecaiaeeoue iaeiei ec
neaaeothueo iaoiaeia ioeaiee caiania: ii naaanoieiinoe aaeeieoeu
caiania; ii n?aaeiae naaanoieiinoe; ii naaanoieiinoe ia?auo ii a?aiaie
i?eia?aoaiee (OEOI); ii naaanoieiinoe iineaaeieo ii a?aiaie i?eia?aoaiee
(EEOI).

Oaeoe/aneay naaanoieiinoue nu?uey e iaoa?eaeia, o/oaiiuo ia n/aoa 10
“Iaoa?eaeu” iieacuaaaony ii no?iea 211 Aooaaeoa?neiai aaeaina.

Oi?ie?iaaiea oaeoe/aneie naaanoieiinoe iaoa?eaeia iiaeao inouanoaeyoueny
neaaeothueie niiniaaie: oaeoe/aneay naaanoieiinoue iaoa?eaeia
oi?ie?oaony iaiin?aaenoaaiii ia n/aoa 10 “Iaoa?eaeu”; oaeoe/aneay
noieiinoue iaoa?eaeia oi?ie?oaony n eniieueciaaieai aeiiieieoaeueiuo
n/aoia 15 “Caaioiaeaiea e i?eia?aoaiea iaoa?eaeia” e 16 “Ioeeiiaiea
noieiinoe iaoa?eaeia”. I?e iinooieaiee iaoa?eaeia ia neeaae iie
i?eoiaeothony ii o/aoiie oeaia. A eiioea io/aoiiai ianyoea
i?iii?oeeiiaeueii noieiinoe iaoa?eaeia, ioiouaiiuo a i?iecaiaenoai.

Ii no?iea 213 Aooaaeoa?neiai aaeaina io?aaeaaony noieiinoue IAI,
o/oaiiuo ia n/aoa 12 “Iaeioeaiiua e auno?ieciaoeaathueany i?aaeiaou” ca
au/aoii ia/eneaiiie aii?oecaoeee. N 1 yiaa?y 1999 aiaea ia/eneaiea
aii?oecaoeee IAI i?iecaiaeeony iaeiei ec neaaeothueo niiniaia:

– i?ioeaioiui niiniaii;

– eeiaeiui niiniaii a oa/aiea anaai n?iea eniieueciaaiey IAI;

– niiniaii i?iii?oeeiiaeueii iauaio auiouaiiie i?iaeoeoeee (?aaio,
oneoa).

Eae e ?aiueoa, i?e i?eiaiaiee i?ioeaioiiai niiniaa aii?oecaoeey IAI
iiaeao ia/eneyoueny:

– a ?acia?a 50% io noieiinoe IAI – i?e ia?aaea/a eo ni neeaaea a
yenieoaoaoeeth e a ?acia?a inoaeueiuo 50% – i?e eo auauoee ca
iai?eaiaeiinoueth;

– a ?acia?a 100% io ia?aiia/aeueiie noieiinoe IAI – i?e ia?aaea/a eo a
yenieoaoaoeeth.

IAI noieiinoueth ia aieaa iaeiie aeaaaeoeaoie io onoaiiaeaiiiai eeieoa
ca aaeeieoeo iiaoo nienuaaoueny a ?anoiae ii ia?a ioionea eo a
i?iecaiaenoai eee yenieoaoaoeeth. A oeaeyo iaania/aiey nio?aiiinoe yoeo
i?aaeiaoia a i?iecaiaenoaa eee i?e yenieoaoaoeee a i?aaiecaoeee aeieaeai
auoue i?aaieciaai iaaeeaaeauee eiio?ieue ca eo aeaeaeaieai.

Aii?oecaoeey ia niaoeeaeueiua eino?oiaiou, niaoeeaeueiua i?eniiniaeaiey
e niaiiia iai?oaeiaaiea ia/eneyaony oieueei i?iii?oeeiiaeueii iauaio
i?iaeoeoeee (?aaio, oneoa). Noieiinoue niaoeeaeueiuo eino?oiaioia e
niaoeeaeueiuo i?eniiniaeaiee, i?aaeiacia/aiiuo aeey eiaeeaeaeoaeueiuo
caeacia eee eniieueciaaiiuo a ianniaii i?iecaiaenoaa, ?ac?aoaaony
iieiinoueth nienuaaoue a iiiaio ia?aaea/e eo a i?iecaiaenoai.

Aii?oecaoeey IAI, i?aaeiacia/aiiuo aeey naea/e a a?aiaeo ii aeiaiai?o
i?ieaoa, ia/eneyaony oieueei eeiaeiui niiniaii.

Ii no?iea 214 “Cao?aou a iacaaa?oaiiii i?iecaiaenoaa” oeacuaathony
cao?aou ii iacaaa?oaiiiio i?iecaiaenoao e iacaaa?oaiiui ?aaioai, o/ao
eioi?uo inouanoaeyaony ia n/aoao 20 “Iniiaiia i?iecaiaenoai”, 21
“Iieooaa?eeaou nianoaaiiiai i?iecaiaenoaa”, 23 “Aniiiiaaoaeueiua
i?iecaiaenoaa”, 29 “Ianeoaeeaathuea i?iecaiaenoaa e oicyenoaa”, 30
“Iaeaieoaeueiua ?aaiou”, 36 “Auiieiaiiua yoaiu ii iacaaa?oaiiui
?aaioai”, 44 “Ecaea?aeee ia?auaiey”.

I?aaiecaoeee oi?aiaee io?aaeatho ii aeaiiie no?iea ?anoiaeu ii caaioiaea
e aeinoaaea oiaa?ia (i?ioeaiou ii e?aaeeoai aaieia, o?ainii?oiua
?anoiaeu) ioiinyueany e inoaoeo ia?aaeeciaaiiuo oiaa?ia e o/oaiiua ia
n/aoa 44 “Ecaea?aeee ia?auaiey”, anee io?aaeaiea oaeeo cao?ao ia n/aoa
44 i?aaeoniio?aii o/aoiie iieeoeeie.

Anee o/aoiie iieeoeeie o/aoiie i?aaiecaoeee onoaiiaeaii, /oi i?ioeaiou
ii e?aaeeoai aaieia e o?ainii?oiua ?anoiaeu aeeth/athony a oaeoe/aneoth
naaanoieiinoue oiaa?ia, aeaiiua ecaea?aeee ia?auaiey o/eouaathony ia
n/aoa 41 “Oiaa?u” a ninoaaa aaeainiaie noieiinoe oiaa?iuo caiania
i?aaiecaoeee. E?iia oiai ia n/aoa 44 o/eouaathony iauaoicyenoaaiiua
?anoiaeu oi?aiaiai i?aaei?eyoey.

Ii no?iea 215 aaeaina “Aioiaay i?iaeoeoeey e oiaa?u aeey ia?ai?iaeaaee”
iieacuaaaony oaeoe/aneay eee ii?iaoeaiay naaanoieiinoue inoaoea
i?iecaaaeaiiie aioiaie i?iaeoeoeee, o/oaiiie ia n/aoa 40 “Aioiaay
i?iaeoeoeey”. A neo/aa ioeaiee i?iaeoeoeee ii ii?iaoeaiie (ieaiiaie)
naaanoieiinoe o/ao naaanoieiinoe aioiaie i?iaeoeoeee aaaeaony n
eniieueciaaieai n/aoa 37 “Auione i?iaeoeoeee (?aaio, oneoa)”. E?iia oiai
ii oeacaiiie no?iea oeacuaaaony oaeoe/aneay naaanoieiinoue inoaoea
oiaa?ia, o/oaiiuo ia n/aoa 41 “Oiaa?u”. I?e yoii o/ao oiaa?ia ia n/aoa
41 aaaeaony:

– i?aaiecaoeeyie iioiaie oi?aiaee – ii e?oiiui oeaiai (oaeoe/aneie
naaanoieiinoe) ca ieionii IAeN;

– i?aaiecaoeeyie ?icie/iie oi?aiaee – ii iieoiiui oeaiai, aeeth/athuei
IAeN, anee o/aoiie iieeoeeie i?aaeoniio?aii aaaeaiea o/aoa oiaa?ia a
iieoiiuo oeaiao, eee ii i?iaeaaeiui oeaiai, aeeth/athuei IAeN, anee
o/aoiie iieeoeeie i?aaeoniio?aii aaaeaiea o/aoa oiaa?ia a i?iaeaaeiuo
oeaiao n eniieueciaaieai n/aoa 42 “Oi?aiaay iaoeaiea”.

Anee i?aaiecaoeey ?icie/iie oi?aiaee aaaeao o/ao oiaa?ia a i?iaeaaeiuo
oeaiao, noieiinoue inoaoea oiaa?ia io?aaeaaony a aaeaina a iieoiiuo
oeaiao aac o/aoa ia/eneaiiie oi?aiaie iaoeaiee, i?eoiaeyuaeny ia inoaoie
oiaa?ia.

Ii no?iea 216 “Oiaa?u ioa?oaeaiiua” io?aaeathony aeaiiua i oiaa?ao,
ioa?oaeaiiuo iieoiaoaeth, ii i?aai nianoaaiiinoe ia eioi?ua aua ia
ia?aoei. Oaeea oiaa?u o/eouaathony ia n/aoa 45 “Oiaa?u ioa?oaeaiiua”.
Inoaoie oiaa?ia, o/oaiiuo ia n/aoa 45, ia?acoaony a neaaeothueo neo/ayo.

1. Anee aeiaiai?ii eoiee-i?iaeaaee i?aaeoniio?aii, /oi i?aai
nianoaaiiinoe ia ioa?oaeaiiue oiaa? ia?aoiaeeo io iinoaaueea iieoiaoaeth
ia a iiiaio ioa?ocee oiaa?a, a a iiiaio aai iieaou.

2. I?e io?aaeaiee a o/aoa iia?aoeee ii aa?oa?iui naeaeeai – anee oiaa?
aue ioa?oaeai ae?oaie i?aaiecaoeee ii aeiaiai?o iaiu, a ano?a/iay
iinoaaea aua ia auea i?iecaaaeaia.

3. I?e io?aaeaiee a o/aoa iia?aoeee ii aeiaiai?o eiiennee eee ae?oaiio
iin?aaeie/aneiio aeiaiai?o.

Ai anao inoaeueiuo neo/ayo noieiinoue ioa?oaeaiiuo iieoiaoaeai oiaa?ia
ii no?iea 216 aooaaeoa?neiai aaeaina ia o/eouaaaony, a nienuaaaony a
aeaaao n/aoa 46 “?aaeecaoeey i?iaeoeoeee (?aaio, oneoa)” a
iauaonoaiiaeaiiii ii?yaeea.

Ii no?iea 217 “?anoiaeu aoaeoueo ia?eiaeia” iieacuaaaony noiia cao?ao,
eioi?ua oaea auee i?iecaaaeaiu, ii ioiinyony ia ecaea?aeee i?iecaiaenoaa
e ia?auaiey iineaaeothueo ia?eiaeia e o/oaiu ia n/aoa 31 “?anoiaeu
aoaeoueo ia?eiaeia”.

Ii no?iea 218 “I?i/ea caianu e cao?aou” iieacuaathony caianu e cao?aou
ia iaoaaeoea io?aaeaiey a i?aaeuaeoueo no?ieao iiae?acaeaea “Caianu”, a
/anoiinoe naeueaei ii n/aoo 43 “Eiiia?/aneea ?anoiaeu”, oeene?othuea
/anoue eiiia?/aneeo ?anoiaeia, ioiinyueony e inoaoeo ia?aaeeciaaiiie
i?iaeoeoeee.

Iaeia ia aeiaaaeaiioth noieiinoue ii i?eia?aoaiiui oeaiiinoyi

Ii no?iea 220 “Iaeia ia aeiaaaeaiioth noieiinoue ii i?eia?aoaiiui
oeaiiinoyi” io?aaeaaony inoaoie ii n/aoo 19 “Iaeia ia aeiaaaeaiioth
noieiinoue ii i?eia?aoaiiui oeaiiinoyi”, eioi?ue ia aue nienai a aeaaao
n/aoa 68 ec-ca iaiieaou caaeieaeaiiinoe iinoaaueeo ca iieo/aiiua io iaai
oiaa?ii-iaoa?eaeueiua oeaiiinoe.

Iiae?acaeaeu: “Aeaaeoi?neay caaeieaeaiiinoue” (ieaoaaee ii eioi?ie
iaeeaeathony aieaa /ai /a?ac 12 ianyoeaa iinea io/aoiie aeaou) e
Aeaaeoi?neay caaeieaeaiiinoue (ieaoaaee ii eioi?ie iaeeaeathony a
oa/aiea 12 ianyoeaa iinea io/aoiie aeaou).

Ii no?ieai 230 e 240 io?aaeaaony aeaaeoi?neay caaeieaeaiiinoue, o/oaiiay
ia n/aoao 61 “?an/aou ii aaainai auaeaiiui”, 62 “?an/aou n iieoiaoaeyie
e caeac/eeaie”, 73 “?an/aou n ia?niiaeii ii i?i/ei iia?aoeeyi”, 75
“?an/aou n o/?aaeeoaeyie”, 76 “?an/aou n ?aciuie aeaaeoi?aie e
e?aaeeoi?aie”, 78 “?an/aou n aei/a?ieie (caaeneiuie) iauanoaaie” e ae?.
I?e yoii naeueaei ii aeoeaii-ianneaiui n/aoai iieacuaaaony ?acaa?iooi.

Iiae?acaeae: “E?aoein?i/iua oeiainiaua aeiaeaiey”

A iiae?acaeaea ” E?aoein?i/iua oeiainiaua aeiaeaiey ” io?aaeaaony
noieiinoue oeiainiauo aeiaeaiee i?aaei?eyoey ni n?ieii eniieueciaaiey ia
aieaa 1 aiaea. I?e yoii a oeacaiiii iiae?acaeaea io?aaeathony
neaaeothuea aeaiiua:

– ii no?iea251 aaeaina io?aaeathony aeiaeaiey a iauanoaa ii eioi?ui
i?aaiecaoeee i?eiaaeeaaeeo aieaa 20% aieinothueo aeoeee (onoaaiiai
eaieoaea);

– ii no?iea 252 io?aaeathony nianoaaiiua aeoeee, aueoieaiiua o
aeoeeiia?ia e /eneyueany a aooaaeoa?neii o/aoa ii aeaaaoo n/aoa 56
“Aeaiaaeiua aeieoiaiou”;

– ii no?iea 253 iieacuaathony eiaanoeoeee i?aaiecaoeee a oeaiiua aoiaae
ae?oaeo i?aaiecaoeee, a oii /enea a aei/a?iea iauanoaa, ainoaea?noaaiiua
oeaiiua aoiaae, a oaeaea caeiu, i?aaeinoaaeaiiua ae?oaei i?aaei?eyoeai.

Iiae?acaeae: “Aeaiaaeiua n?aaenoaa”

A iiae?acaeaea “Aeaiaaeiua n?aaenoaa” ii no?iea 260 aaeaina
iieacuaathony inoaoee aeaiaaeiuo n?aaenoa i?aaei?eyoey io?aaeaiiua ia
neaaeothueo n/aoao:

– 50 “Eanna” – no?iea 261 aaeaina;

– 51 “?an/aoiue n/ao” – no?iea 262 aaeaina;

– 52 “Aaethoiue n/ao” – no?iea 263 aaeaina;

– 55 “Niaoeeaeueiua n/aoa a aaieao”, 56 “Aeaiaaeiua aeieoiaiou” e 57
“Ia?aaiaeu a iooe” – no?iea 264 aaeaina

I?i/ea iai?ioiua aeoeau.

Inoaoee iai?ioiuo aeoeaia, ia iaoaaeoea io?aaeaiey ii ae?oaei noaoueyi
?acaeaea II aooaaeoa?neiai aaeaina, io?aaeathony ii no?iea 270 “I?i/ea
iai?ioiua aeoeau”.

?acaeae III. “Oauoee”

Ii no?iea 310 “Iaiie?uoua oauoee i?ioeuo eao” i?aaei?eyoeai iieacuaaaony
noiia iaiie?uoiai oauoea, ia?aciaaaoaainy aei 1999 aiaea. Oaeie oauoie
/eneeony a o/aoa a aeaea aeaaaoiaiai naeueaei n/aoa 88
“Ia?ani?aaeaeaiiay i?eaueue” noan/ao “Iaiie?uoue oauoie i?ioeuo eao”.

Ii no?iea 320 “Iaiie?uoue oauoie io/aoiiai aiaea” iieacuaaaony oauoie
i?aaei?eyoey, ia?aciaaaoeeny a ia?aii iieoaiaeee 1999 aiaea.

§ 1.4.3. Iannea aaeaina

?acaeae IV. “Eaieoae e ?aca?au”

Iiae?acaeae: “Onoaaiue eaieoae”

Ii no?iea 410 “Onoaaiue eaieoae” oeacuaaaony noiia onoaaiiai eaieoaea,
eioi?ay aeieaeia niioaaonoaiaaoue ?acia?o onoaaiiai eaieoaea,
caoeene?iaaiiiio a o/?aaeeoaeueiuo aeieoiaioao i?aaiecaoeee e
io?aaeaiiiio ii e?aaeeoo n/aoa 85 “Onoaaiue eaieoae”.

Caeiiii i?aaeoniio?aia aiciiaeiinoue oaaee/aiey onoaaiiai eaieoaea
iauanoa n ia?aie/aiiie ioaaonoaaiiinoueth e aeoeeiia?iui iauanoaai. A
iauanoaa n ia?aie/aiiie ioaaonoaaiiinoueth yoi iiaeao auoue naeaeaii
iooai aianaiey o/?aaeeoaeyie aeiiieieoaeueiuo aciinia, a a aeoeeiia?iii
iauanoaa – iooai oaaee/aiey iiieiaeueiie noieiinoe aeoeee eee auionea
aeiiieieoaeueiuo aeoeee.

Iiae?acaeae: “Aeiaaai/iue eaieoae”

Ii no?iea 420 “Aeiaaai/iue eaieoae” oeacuaaaony e?aaeeoiaue inoaoie ii
n/aoo 87 “Aeiaaai/iue eaioae”. E?aaeeoiaia naeueaei n/aoa 87 iiaeao, a
/anoiinoe, io?aaeaoue:

– noiio aianaiiiai aeioiaea aeoeeiia?iiai iauanoaa;

– noiio ia?aioeaiee iniiaiuo aeioiaeia;

– noieiinoue aacaiciacaeiiai iieo/aiiiai eiouanoaa;

– noiio anneaiiaaiee ec athaeaeaoa, eniieueciaaiiuo ia oeiaine?iaaiea
eaieoaeueiuo aeiaeaiee.

Iiae?acaeae: “?aca?aiue eaieoae”

Aaee/eia ?aca?aia, ia?aciaaiiuo i?aaei?eyoeai e io?aaeaiiuo ia n/aoa 86
“?aca?aiue eaieoae”, oeacuaaaony ii no?iea 430 aooaaeoa?neiai aaeaina.

Ia oi?ie?iaaiea ?aca?aia iai?aaeythony noiiu ia?ani?aaeaeaiiie i?eauee
i?ioeuo eao.

I?aaiecaoeee iiaoo oi?ie?iaaoue ?aca?aiue oiiae a niioaaonoaee n
o/?aaeeoaeueiuie aeieoiaioaie e iieiaeaieyie o/aoiie iieeoeee.

?anoeo?iaea ?aca?aia ii eo aeaeai i?iecaiaeeony niioaaonoaaiii ii
no?ieai 431 “?aca?aiua oiiaeu, ia?aciaaiiua a niioaaonoaee n
caeiiiaeaoaeuenoaii” e 432 “?aca?au, ia?aciaaiiua a niioaaonoaee n
o/?aaeeoaeueiuie aeieoiaioaie” Aooaaeoa?neiai aaeaina.

Iiae?acaeaeu: “Oiiae iaeiieaiey”, “Oiiae nioeeaeueiie noa?u”, “Oeaeaaua
oeiaine?iaaiea e iinooieaiea”, “Ia?ani?aaeaeaiiay i?eaueue i?ioeuo eao”,
“Ia?ani?aaeaeaiiay i?eaueue io/aoiiai aiaea”.

Ii no?ieai 440 e 450 Aooaaeoa?neiai aaeaina iieacuaathony
iaeniieueciaaiiua inoaoee oiiaeia iaeiieaiey e iio?aaeaiey. Aeaiiua
oiiaeu ia?acothony ca n/ao /enoie i?eauee i?aaiecaoeee.

Ii no?iea 460 “Oeaeaaua oeiaine?iaaiea e iinooieaiea” aooaaeoa?neiai
aaeaina io?aaeathony n?aaenoaa i?aaeiacia/aiiua aeey oeiaine?iaaiey
ia?ii?eyoee oeaeaaiai iacia/aiey. Ii oeacaiiie no?iea io?aaeaaony
iaeniieueciaaiiue inoaoie n?aaenoa, iieo/aaiuo i?aaiecaoeeae ec
athaeaeaoa, oaeaea io eiaanoi?ia ia oeiaine?iaaiea eiaanoeoeeiiiuo
i?ia?aii.

Ii no?iea 470 Aooaaeoa?neiai aaeaina iieacuaaaony inoaoie
ia?ani?aaeaeaiiie i?eauee i?ioeuo io/aoiuo eao.

Ii no?iea 480 “Ia?ani?aaeaeaiiay i?eaueue io/aoiiai aiaea” iieacuaaaony
noiia /enoie i?eauee i?aaei?eyoey, iieo/aiiie a oa/aiea io/aoiiai
ia?eiaea.

Oi?ie?iaaiea oeiainiaiai ?acoeueoaoa aeayoaeueiinoe i?aaei?eyoey a
oa/aiea io/aoiiai aiaea inouanoaeyaony ia n/aoa 80 “I?eauee e oauoee”.
E?aaeeoiaue inoaoie n/aoa 80 io?aaeaao noiio i?eauee, iieo/aiiie
i?aaei?eyoeai, a io/aoiii ia?eiaea.

Aeey io?aaeaiey eioi?iaoeee ia eniieueciaaiee iieo/aiiie a io/aoiii
ia?eiaea i?eauee i?aaeiacia/ai n/ao 81 “Eniieueciaaiea i?eauee”. Iaeiaei
io?aaeaieth ia n/aoa 81 iiaeeaaeeo ia anyeia eniieueciaaiea i?eauee. Ii
n/aoo 81 io?aaeaaony eniieueciaaiea i?eauee a oa/aiea io/aoiiai
ia?eiaea oieueei ia ieaoaaee iaeiaa ia i?eaueue e ae?oaea ieaoaaee a
athaeaeao, enoi/ieeii eioi?uo yaeyaony i?eaueue, inoathuayny a
?anii?yaeaiee i?aaei?eyoey. Aeey yoiai e n/aoo 81 ?aeiiaiaeoaony
ioe?uaaoue neaaeothuea noan/aoa:

81/1 – “Ieaoaaee a athaeaeao iaeiaa ia i?eaueue”;

81/2 – “I?i/ea ieaoaaee a athaeaeao ec i?eauee”.

Ae?oaea ?anoiaeu, i?iecaiaeeiua i?aaiecaoeeae ca n/ao /enoie i?eauee,
iaiaoiaeeii nienuaaoue a oa/aiea io/aoiiai aiaea a aeaaao n/aoa 88
“Ia?ani?aaeaeaiiay i?eaueue”.

Ii no?iea 480 “Aooaaeoa?neiai aaeaina” ca ia?aia iieoaiaeea 1999 aiaea
io?aaeaaony ?acieoea iaaeaeo e?aaeeoiaui naeueaei n/aoa 80 e aeaaaoiaui
naeueaei n/aoa 81 ii ninoiyieth ia 1 ethey 1999 aiaea.

?acaeae V. Aeieain?i/iua ianneau

Iiae?acaeae: Caaiiua n?aaenoaa

Ii no?iea 510 aooaaeoa?neiai aaeaina oeacuaaaony inoaoie caaiiuo
n?aaenoa ia 1 ethey 1999 aiaea, o/oaiiuo ia n/aoao 92 “Aeieain?i/iua
e?aaeeou aaieia” e 95 “Aeieain?i/iua caeiu”, iiaeeaaeaueo aica?aoo aieaa
/ai /a?ac 12 ianyoeaa n ?anoeo?iaeie enoi/ieeia e?aaeeoiaaiey ii no?ieai
511 e 512. Oae, ii no?iea 511 aooaaeoa?neiai aaeaina oeacuaaaony noiia
e?aaeeoia aaieia. Ana inoaeueiua caaiiua n?aaenoaa, iiaeeaaeauea
aica?aoo aieaa /ai /a?ac 12 ianyoeaa, oeacuaathony ii no?iea 512
Aooaaeoa?neiai aaeaina.

I?i/ea aeieain?i/iua ianneau.

Ii no?iea 520 Aooaaeoa?neiai aaeaina iieacuaathony i?i/ea aeieain?i/iua
ianneau, ia iaoaaeoea io?aaeaiey a no?ieao 511 e 512.

?acaeae VI. “E?aoein?i/iua ianneau”

Iiae?acaeae: “Caaiiua n?aaenoaa”

Ii no?iea 610 Aooaaeoa?neiai aaeaina io?aaeaaony inoaoie caaiiuo
n?aaenoa, iieo/aiiuo ia n?ie iaiaa 12 ianyoeaa iiaeeaaeaueo iiaaoaieth
a oa/aiea 1999 aiaea.

I?e yoii noiia e?aaeeoi?neie caaeieaeaiiinoe ia?aae aaieaie ii
e?aaeeoai, iieo/aiiui ia n?ie iaiaa 12 ianyoeaa e io?aaeaiiui ia n/aoa
90 “E?aoein?i/iua e?aaeeou aaieia”. iieacuaaaony ii no?iea 611 aaeaina.

Noiia e?aaeeoi?neie caaeieaeaiiinoe ii caeiai iieo/aiiui io ae?oaeo
i?aaei?eyoee ia n?ie iaiaa 12 ianyoeaa e o/oaiiui ia n/aoa 94
“E?aoein?i/iua caeiu”. iieacuaaaony ii no?iea 612 aaeaina.

Iiae?acaeae: “E?aaeeoi?neay caaeieaeaiiinoue”

A iiae?acaeaea “E?aaeeoi?neay caaeieaeaiiinoue” no?iea 620
Aooaaeoa?neiai aaeaina ii niioaaonoaothuei no?ieai io?aaeathony noiiu
e?aaeeoi?neie caaeieaeaiiinoe, o/oaiiie ia neaaeothueo n/aoao:

– 60 “?an/aou n iinoaaueeaie e iiae?yae/eeaie”;

– 64 “?an/aou ii aaainai iieo/aiiui”;

– 68 “?an/aou n athaeaeaoii”;

– 69 “?an/aou ii nioeeaeueiiio no?aoiaaieth e iaania/aieth”;

– 70 “?an/aou n ia?niiaeii ii iieaoa o?oaea”;

– 76 “?an/aou n ?aciuie aeaaeoi?aie e e?aaeeoi?aie”;

– 78 “?an/aou n aei/a?ieie (caaeneiuie) iauanoaaie”.

I?e yoii ii no?iea 628 “I?i/ea e?aaeeoi?u” oeacuaaaony caaeieaeaiiinoue
i?aaiecaoeee ii ?an/aoai, ia iaoaaeoei io?aaeaiey ii ae?oaei no?ieai
iiae?acaeaea, a /anoiinoe, ii n/aoo 65 “?an/aou ii eiouanoaaiiiio e
ee/iiio no?aoiaaieth”, 67 “?an/aou ii aiaathaeaeaoiui ieaoaaeai”, 71
“?an/aou n iiaeio/aoiuie eeoeaie”, 73 “?an/aou n ia?niiaeii ii i?i/ei
iia?aoeeyi” e ae?.

Iiae?acaeaeu: “?an/aou ii aeeaeaeaiaeai”, “Aeioiaeu aoaeoueo ia?eiaeia”,
“Oiiaeu iio?aaeaiey”, “?aca?au i?aaenoiyueo ?anoiaeia e ieaoaaeae”,
“I?i/ea e?aoein?i/iua ianneau”.

Ii no?iea 630 “?an/aou ii aeeaeaeaiaeai” io?aaeaaony noiia
caaeieaeaiiinoe ii ia/eneaiiui, ii ia auiea/aiiui o/?aaeeoaeyi
aeeaeaeaiaeai, a oaeaea i?ioeaioai ii oeaiiui aoiaaai, auiouaiiui
i?aaiecaoeeae. Caaeieaeaiiinoue ia?aae o/?aaeeoaeyie – th?eaee/aneeie
eeoeaie e oece/aneeie eeoeaie, ia yaeythueieny, ?aaioieeaie
i?aaiecaoeee, o/eouaaaony ia n/aoa 75 “?an/aou n o/?aaeeoaeyie”.

Ii no?iea 640 “Aeioiaeu aoaeoueo ia?eiaeia” iieacuaaaony e?aaeeoiaia
naeueaei ii n/aoo 83 “Aeioiaeu aoaeoueo ia?eiaeia”. Ii yoiio n/aoo
io?aaeathony aeioiaeu, iieo/aiiua a io/aoiii ia?eiaea, ii ioiinyueany e
neaaeothuei io/aoiui ia?eiaeai.

Ii no?iea 650 “Oiiaeu iio?aaeaiey” io?aaeaaony iaeniieueciaaiiue inoaoie
n?aaenoa oiiaeia iio?aaeaiey. Oiiaeu iio?aaeaiey, oaeaea eae e ae?oaea
oiiaeu niaoeeaeueiiai iacia/aiey, ia?acothony ca n/ao /enoie i?eauee
i?ioeuo eao.

Noiiu n?aaenoa oiiaeia iio?aaeaiey o/eouaathony ia niioaaonoaothuai
noan/aoa n/aoa 88.

Ii no?iea 660 “?aca?au i?aaenoiyueo ?anoiaeia e ieaoaaeae” io?aaeathony
ca?aca?ae?iaaiiua noiiu, /eneyueany ia n/aoa 89 “?aca?au i?aaenoiyueo
?anoiaeia e ieaoaaeae”.

A iiaeno?iea 670 “I?i/ea e?aoein?i/iua ianneau” iieacuaathony noiiu
e?aoein?i/iuo ianneaia, ia iaoaaeoeo io?aaeaiey ii ae?oaei noaoueyi
?acaeaea VI Aooaaeoa?neiai aaeaina.

§ 1.5. I?aaeea ioeaiee noaoae aooaaeoa?neiai aaeaina

I?aaeea ioeaiee noaoae aaeaina onoaiiaeaiu Iieiaeaieai a aooaaeoa?neii
o/aoa e eino?oeoeeyie ii ninoaaeaieth aooaaeoa?neie io/aoiinoe.

A niioaaonoaee n Iieiaeaieai ii aooaaeoa?neiio o/aoo e aooaaeoa?neie
io/aoiinoe io 29 ethey 1998 aiaea iniiaiua n?aaenoaa, iaiaoa?eaeueiua
aeoeau e IAI io?aaeatho a aaeaina ii ia?aiia/aeueiie e inoaoi/iie
noieiinoe n oeacaieai eciina ioaeaeueiie noaoueae; nu?uea, iniiaiua
aniiiiaaoaeueiua iaoa?eaeu, iieoiiua iieooaa?eeaou e eiiieaeoothuea
ecaeaeey, oiieeai, oa?a, caianiua /anoe e ae?oaea iaoa?eaeueiua ?ano?nu
– ii oaeoe/aneie naaanoieiinoe; aioiaoth e io?aaeaiioth i?iaeoeoeeth a
caaeneiinoe io ii?yaeea nienaiey iauaoicyenoaaiiuo ?anoiaeia e
eniieueciaaiey n/aoa 37 “Auione i?iaeoeoeee, ?aaio e oneoa” ii iieiie
eee iaiieiie oaeoe/aneie e i?iecaiaenoaaiiie naaanoieiinoe e ii iieiie
eee iaiieiie ii?iaoeaiie (ieaiiaie) naaanoieiinoe i?iaeoeoeee.

Oiaa?u a i?aaiecaoeeyo oi?aiaee niaaaeaiey e nauoa io?aaeatho a
io/aoiinoe ii i?iaeaaeiie eee iieoiiie noieiinoe. ?acieoeo iaaeaeo yoeie
oeaiaie io?aaeatho a io/aoiinoe ioaeaeueiie noaoueae.

Iacaaa?oaiiia i?iecaiaenoai a ianniaii e nu?ueaaii i?iecaiaenoaa iiaeao
io?aaeaoueny a aaeaina ii ii?iaoeaiie (ieaiiaie) i?iecaiaenoaaiiie
naaanoieiinoe eee ii i?yiui noaoueyi ?anoiaeia, a oaeaea ii noieiinoe
nu?uey, iaoa?eaeia e iieooaa?eeaoia. I?e aaeeie/iii i?iecaiaenoaa
i?iaeoeoeee iacaaa?oaiiia i?iecaiaenoai io?aaeatho ii oaeoe/aneei
i?iecaiaenoaaiiui cao?aoai.

Iaoa?eaeueiua oeaiiinoe, ia eioi?ua oeaia a oa/aiea aiaea nieceeanue,
eeai eioi?ua ii?aeueii onoa?aee e /anoe/ii iioa?yee naia ia?aiia/aeueiia
ea/anoai, io?aaeatho a aooaaeoa?neii aaeaina ia eiiaoe io/aoiiai aiaea
ii oeaia aiciiaeiie ?aaeecaoeee, eiaaea iie ieaea ia?aiia/aeueiie
noieiinoe i?eia?aoaiey, n ioianaieai ?acieoeu a oeaiao ia ?acoeueoaou
oicyenoaaiiie aeayoaeueiinoe.

Inoaoee n?aaenoa i?aaiecaoeee ii aaethoiui n/aoai, ae?oaea aeaiaaeiua
n?aaenoaa (aeeth/ay aeaiaaeiua aeieoiaiou), oeaiiua aoiaae,
aeaaeoi?neoth e e?aaeeoi?neoth caaeieaeaiiinoue a eiino?aiiuo aaethoao
io?aaeatho a io/aoiinoe a aaethoa, aeaenoaothuae ia oa??eoi?ee ?O, a
noiiao ii?aaeaeaiiuo iooai ia?an/aoa eiino?aiiuo aaetho ii eo?no
oeaio?aeueiiai aaiea ?O, aeaenoaothuaio ia iineaaeiaa /enei io/aoiiai
ia?eiaea.

?an/aou n aeaaeoi?aie e e?aaeeoi?aie eaaeaeay noi?iia io?aaeaao a naiae
io/aoiinoe a noiiao, auoaeathueo ec aooaaeoa?neeo caienae e i?eciaaaaiuo
ath i?aaeeueiuie. I?e ?aciiaeaneyo caeioa?aniaaiiay noi?iia iaycaia a
onoaiiaeaiiua n?iee ia?aaeaoue iaiaoiaeeiua iaoa?eaeu ia ?anniio?aiea
i?aaiai, oiieiiii/aiiui ?ac?aoaoue niioaaonoaothuea nii?u.

Aeaaeoi?neoth caaeieaeaiiinoue, ii eioi?ie enoae n?ie eneiaie aeaaiinoe,
ae?oaea aeieae, ia?aaeueiua aeey acuneaiey, nienuaaoue ii ?aoaieth
?oeiaiaeeoaey i?aaei?eyoey, ca n/ao ?aca?aa nioeeaeueiuo aeieaia, eeai
ia oeiainiaua ?acoeueoaou oicyenoaaiiie aeayoaeueiinoe eee ia
oiaiueoaiea oeiaine?iaaiey (oiiaeia) athaeaeaoiuo i?aaiecaoeee.

Nienaiea aeieaa a oauoie aneaaenoaea iaieaoaaeaniiniaiinoe ia yaeyaony
aiioee?iaaieai caaeieaeaiiinoe. Iia io?aaeaaony ca aaeainii a oa/aiea 5
eao n iiiaioa nienaiey aeey iaaethaeaiey ca aiciiaeiinoueth aa acuneaiey
n aeieaeieea a neo/aa eciaiaiey aai eiouanoaaiiiai iieiaeaiey.

Noiiu e?aaeeoi?neie e aeaiiiaioneie caaeieaeaiiinoe, ii eioi?ui enoae
n?ie eneiaie aeaaiinoe, nienuaathony ia oeiainiaua ?acoeueoaou
oicyenoaaiiie aeayoaeueiinoe eee ia oaaee/aiea oeiaine?iaaiey (oiiaeia)
athaeaeaoiuo i?aaiecaoeee.

Io?aaeaaiua a io/aoiinoe noiiu ii ?an/aoai n oeiainiauie, iaeiaiauie
i?aaiaie, o/?aaeeoaeyie aaieia aeieaeiu auoue niaeaniaaiu n ieie e
oiaeaeanoaaiii. Inoaaeaiea ia aaeaina ia io?aaoee?iaaiiuo noii ii yoei
?an/aoai ia aeiioneathony.

Oo?aou, iaie e iaonoieee, i?eciaiiua aeieaeieeii eee ii eioi?ui iieo/aii
?aoaiea noaea, a?aeo?aaea ia eo acuneaiee, ioiinyo ia oeiainiaua
?acoeueoaou i?aaiecaoeee eee ia oeiaine?iaaiea oiiaeia athaeaeaoiie
i?aaiecaoeee e aei eo iieo/aiey eee oieaou io?aaeatho a io/aoiinoe
iieo/aoaey e ieaoaeueueea niioaaonoaaiii ii noaoueyi aeaaeoi?ia eee
e?aaeeoi?ia.

A neo/aa ?aaeecaoeee e i?i/aai auauoey eiouanoaa i?aaiecaoeee (iniiaiuo
n?aaenoa, i?iecaiaenoaaiiuo caiania, oeaiiuo aoiaa e ae?.) oauoie eee
aeioiae ii yoei i?aaiecaoeeyi ioiinyo ia oeiainiaua ?acoeueoaou
i?aaiecaoeee.

I?e aacaiciacaeiie ia?aaea/a iniiaiuo n?aaenoa e eiiai eiouanoaa
auyaeaiiue oeiainiaue ?acoeueoao ioiinyo ia nianoaaiiua enoi/ieee
n?aaenoa i?aaiecaoeee.

Iaaiciauaiiua iioa?e io noeoeeiuo aaaenoaee nienuaatho ii ?aoaieth
?oeiaiaeeoaey i?aaiecaoeee ca n/ao n?aaenoa ?aca?aiiai eaieoaea, eee ia
oeiainiaua ?acoeueoaou io/aoiiai aiaea i?aaiecaoeee (anee o i?aaiecaoeee
ia ia?acoaony ?aca?aiue eaieoae, eeai n?aaenoa eaieoaea iaaeinoaoi/ii)
eee ia oiaiueoaiea oeiaine?iaaiey (oiiaeia) o athaeaeaoiie i?aaiecaoeee.

Aeaaa 2. Aooaaeoa?neee aaeain e aai ?ieue a oi?aaeaiee oeiainiaui
iieiaeaieai a i?aaiecaoeee “Aaoio?ainii?oiee”

§ 2.1. Aiaeec aeaeiaie aeoeaiinoe e yooaeoeaiinoe oi?aaeaiey
i?aaiecaoeee “Aaoio?ainii?oiee”

Aeaaiie oeaeueth ooieoeeiie?iaaiey i?aaiecaoeee “Aaoio?ainii?oiee”
yaeyaony iieo/aiea i?eauee. I?e yoii ?oeiaiaenoai i?aaiecaoeee eiaao
cia/eoaeueioth naiaiaeo a ?aaoee?iaaiee aaee/eiu oeiainiauo
?acoeueoaoia. Oae, enoiaey ec i?eiyoie oeiainiaie no?aoaaee i?aaiecaoeey
“Aaoio?ainii?oiee” eiaao aiciiaeiinoue oaaee/eaaoue eee oiaiueoaoue
aaee/eio aaeainiaie i?eauee ca n/ao auai?a niiniaa ioeaiee eiouanoaa,
ii?yaeea aai nienaiey, onoaiiaeaiey n?iea eniieueciaaiey ii niiniao
ioianaiey cao?ao ia naaanoieiinoue i?iaeoeoeee.

Aeey ioeaiee ?acoeueoaoeaiinoe aeayoaeueiinoe i?aaiecaoeee eniieuecotho
i?aeiouanoaaiii ioiineoaeueiua iieacaoaee. Aeey aiaeeca aeaeiaie
aeoeaiinoe e yooaeoeaiinoe oi?aaeaiey i?aaiecaoeeae iu aoaeai
eniieueciaaoue aeaa a?oiiu iieacaoaeae, eioi?ua iaoiaeyony a i/aiue
oaniie acaeiinayce.

Iniiaiuie enoi/ieeaie eioi?iaoeee aeey ?an/aoa iieacaoaeae neoaeao oi?iu
? 1, 2, 5 (I?ee. 1, 2, 5)

Iiae aiaeecii yooaeoeaiinoe oi?aaeaiey iiieiathony iieacaoaee
i?eaueueiinoe eioi?ua iaiin?aaenoaaiii naycaiu n ia?aie a?oiiie e
iieacuaatho ianeieueei i?eaueueiie yaeyaony iaoa i?aaiecaoeey.

A?oiia iieacaoaeae aeaeiaie aeoeaiinoe iicaieyao i?iaiaeece?iaaoue
ianeieueei yooaeoeaii i?aaiecaoeey eniieuecoao naie n?aaenoaa. Eae
i?aaeei, e yoie a?oiia ioiinyony ?acee/iua iieacaoaee iai?a/eaaaiinoe.
Yoe iieacaoaee aeatho iai aiciiaeiinoue ii?aaeaeeoue oaiaeaioeee
eciaiaiey nei?inoe iai?ioa n?aaenoa, io eioi?ie caaeneo ianeieueei
auno?i aeiaeaiiua n?aaenoaa aa?iooueny e iai. Iieacaoaee aeaeiaie
aeoeaiinoe iaaeyaeiaa i?aaenoaaeoue a eiyooeoeeaioao. Iieacaoaee yoie
a?oiiu oa?aeoa?ecotho ?acoeueoaou e yooaeoeaiinoue oaeouae iniiaiie
i?iecaiaenoaaiiie aeayoaeueiinoe i?aaiecaoeee “Aaoio?ainii?oiee”.
Eiee/anoaaiiay ioeaiea aeaeaaony ii aeaoi iai?aaeaieyi:

– noaiaiue auiieiaiey ieaia ii iniiaiui iieacaoaeyi, iaania/aiea
caaeaiiuo oaiiia eo ?inoa;

– o?iaaiue yooaeoeaiinoe eniieueciaaiey ?ano?nia i?aaei?eyoey.

Aeey ?aaeecaoeee ia?aiai iai?aaeaiey aiaeeca oeaeaniia?acii oaeaea
o/eouaaoue n?aaieoaeueioth aeeiaieeo iniiaiuo iieacaoaeae. A /anoiinoe,
iioeiaeueii neaaeothuaa eo niioiioaiea:

Oia > O? > Oae > 100%

aaea Oia, O?, Oae – niioaaonoaaiii oaii eciaiaiey i?eauee, ?aaeecaoeee,
aaainiaiai eaieoaea (Ai).

Yoa caaeneiinoue icia/aao, /oi:

a) yeiiiie/aneee iioaioeeae i?aaiecaoeee aic?anoaao;

a) ii n?aaiaieth n oaaee/aieai yeiiiie/aneiai iioaioeeaea iauai
?aaeecaoeee aic?anoaao aieaa aunieeie oaiiaie, o.a. ?ano?nu i?aaiecaoeee
eniieuecothony aieaa yooaeoeaii;

a) i?eaueue aic?anoaao iia?aaeathueie oaiiaie, /oi naeaeaoaeuenoaoao,
eae i?aaeei, ia ioiineoaeueiii nieaeaiee ecaea?aeae i?iecaiaenoaa e
ia?auaiey.

I?eaaaeaiiia niioiioaiea iiaeii oneiaii iacaaoue “cieioui i?aaeeii
yeiiiieee i?aaei?eyoey”. Iaeiaei aiciiaeiu e ioeeiiaiey io yoie
eaeaaeueiie caaeneiinoe, i?e/ai ia anaaaea eo neaaeoao ?anniao?eaaoue
eae iaaaoeaiua. A /anoiinoe, aanueia ?ani?ino?aiaiiuie i?e/eiaie
yaeythony: inaiaiea iiauo ia?niaeoeaiuo iai?aaeaiee i?eeiaeaiey
eaieoaea, ?aeiino?oeoeey e iiaea?iecaoeey aeaenoaothueo i?iecaiaenoa e
o.ae. Oaeay aeayoaeueiinoue anaaaea nii?yaeaia ni cia/eoaeueiuie
aeiaeaieyie oeiainiauo ?ano?nia, eioi?ua ii aieueoae /anoe ia aeatho
nethieiooiie auaiaeu, ii a ia?niaeoeaa iiaoo ieoieony n eeoaie.

Neaaeoao ioiaoeoue, /oi oaeia niiinoaaeaiea a ianoiyuaa a?aiy
ineiaeiyaony eneaaeathuei aeeyieai eioeyoeee.

Aeey ?aaeecaoeee aoi?iai iai?aaeaiey iiaoo auoue ?ann/eoaiu ?acee/iua
iieacaoaee, oa?aeoa?ecothuea yooaeoeaiinoue eniieueciaaiey
iaoa?eaeueiuo, oeiainiauo e o?oaeiauo ?ano?nia. Iniiaiua ec ieo –
au?aaioea, oiiaeiioaea/a, iai?a/eaaaiinoue i?iecaiaenoaaiiuo caiania,
i?iaeieaeeoaeueiinoue iia?aoeeiiiiai /enea, iai?a/eaaaiinoue
aaaine?iaaiiiai eaieoaea.

E iaiauathuei iieacaoaeyi ioeaiee yooaeoeaiinoe eniieueciaaiey ?ano?nia
i?aaiecaoeee e aeeiaie/iinoe aa ?acaeoey ioiinyony iieacaoaeue
?ano?niioaea/e e eiyooeoeeaio onoie/eainoe yeiiiie/aneiai ?inoa.

Au/eneei iaeioi?ua iieacaoaee ii aeaiiui i?aaiecaoeee
“Aaoio?ainii?oiee”.

Iaiaoiaeeii neacaoue, /oi ana oi?ioeu, eniieuecoaiua a yoii ?acaeaea
au/eneythony niaeanii iaoiaeeee A.Ae.Oa?aiaoa e ?.N.Naeooeeia
(41,n.70-72).

Ii aeaiiui oaaeeoeu iu aeaeei, /oi i?iecioei oooaeoaiea aeaeiaie
aeoeaiinoe i?aaiecaoeee “Aaoio?ainii?oiee”. ?oeiaiaenoao i?aaiecaoeee
iaiaoiaeeii i?eiyoue ia?u aeey oeo/oaiey ninoiyiey.

Oaaeeoea ?1

?

i/iIaeiaiiaaiea iieacaoaeyOi?ioea ?an/aoaEioi?iaoeeiiiia
iaania/aieaIo/ao-iay oi?iaIiia? no?ie (n.),a?ao. (a.)Au/eneaieyIa ia/aei
aiaeaIa eiiaoe aiaea1Au?o/ea io ?aaeecaoeee—2n.
010150927113942972*enoay
i?eaueue—2n.140-n.150—-1401843I?iecaiaeeoaeueiinoue o?oaeaAu?o/ea io
?aaeecaoeee

n?aaeianieni/iay /eneaiiinoue2,5n.010 (O?2)

n.850 (O?5)17549,6616212,764Oiiaeiioaea/aAu?o/ea io ?aaeecaoeee

n?aaeiyy noieiinoue iniiaiuo n?aaenoa1,2n.010 (O?2)

n.120 (O?1)6,916,625Iai?a/eaaaiinoue n?aaenoa a ?an/aoao (a
iai?ioao)Au?o/ea io ?aaeecaoeee

n?aaeiyy aeaaeoi?neay caaeieaeaiiinoue1,2n.010 (O?2)

n.240 (O?1)3,992,296Iai?a/eaaaiinoue caiania (a iai?ioao)Au?o/ea io
?aaeecaoeee

n?aaeiea caianu1,2n.020 (O?2)

n.210+n.220 (O?1)74,9848,717Iai?a/eaaaiinoue e?aaeeoi?neie
caaeieaeaiiinoe (a aeiyo)N?aaeiyy e?aaeeoi?neay caaeieaeaiiinoue –
360 aeiae

Naaanoieiinoue ?aaeecaoeee1,2n.611+n.621++n.622+n.627*360 (O?1)

n.020 (O?2)18,1369,958Eiyooeoeeaio iiaaoaaiinoe aeaaeoi?neie
caaeieaeaiiinoeN?aaeiyy aeaaeoi?neay caaeieaeaiiinoue

Au?o/ea io ?aaeecaoeee1,2n.240 (O?1)

n.010 (O?2)0,250,449Iai?a/eaaaiinoue nianoaaiiiai eaieoaeaAu?o/ea io
?aaeecaoeee

N?aaeiyy aaee/eia nianoaaiiiai eaieoaea1,2n.010 (O?2)

n.490-n.390-

-n.252-n.244 (O?1)0,254,6510Iai?a/eaaaiinoue niaieoiiiai eaieoaeaAu?o/ea
io ?aaeecaoeee

Eoia n?aaeiaai aaeaina – iaooi1,2n.010 (O?2)

n.399-n.390-

-n.252-n.244 (O?1)1,781,48

§ 2.2. Ioeaiea e aiaeec eeeaeaeiinoe e ieaoaaeaniiniaiinoe i?aaiecaoeee
“Aaoio?ainii?oiee”

Oeaeueth ?an/aoa eiyooeoeeaioa eeeaeaeiinoe yaeyaony iaiaoiaeeiinoue
ioeaieoue niioiioaiea eiathueony aeoeaia, i?aaeiacia/aiiuo eae aeey
iaiin?aaenoaaiiie ?aaeecaoeee, oae e aeey i?aaeaa?eoaeueiiai iio?aaeaiey
n oeaeueth iineaaeothuae ?aaeecaoeee e aiciauaiey aeiaeaiiuo n?aaenoa e
nouanoaothueo iaycaoaeuenoa, eioi?ua aeieaeiu auoue iiaaoaiu
i?aaei?eyoeai a i?aaenoiyuai ia?eiaea.

I?e ioeaiea eeeaeaeiinoe ii?aaeaeytho niioiioaiea ?acee/iuo a?oii
oaeoueo (iai?ioiuo) aeoeaia e oaeoueo ianneaia. E?eoa?eai eeanneoeeaoeee
aeoeaia ia oaeouea e ia oaeouea yaeyaony aiciiaeiinoue ?aaeecaoeee
ia?auo e iiaaoaiey aoi?uo a aeeaeaeoai aoaeouai (a oa/aiea iaeiiai
aiaea).

Iniiaiui e?eoa?eai eeanneoeeaoeee aeoeaia e ianneaia eae oaeoueo
yaeyaony oneiaea eo iio?aaeaiey eee iieaou a oa/aiea ii?iaeueiiai
i?iecaiaenoaaiii-eiiia?/aneiai oeeeea, iiae eioi?ui iiieiaaony n?aaeiee
i?iiaaeooie a?aiaie iaaeaeo iiiaioii caaioiaeaiey iaoa?eaeueiuo
oeaiiinoae aei iiiaioa ?aaeecaoeee aioiaie i?iaeoeoeee e aa iieaou.

A i?aeoeea oeiainiaiai aiaeeca eniieuecotho nenoaio iieacaoaeae
eeeaeaeiinoe, n?aaee eioi?uo iau/ii auaeaeytho eiyooeoeeaio oaeouae
eeeaeaeiinoe, eiyooeoeeaio iaania/aiiinoe nianoaaiiuie n?aaenoaaie,
eiyooeoeeaio ainnoaiiaeaiey (oo?aou) ieaoaaeaniiniaiinoe e o.i.

E ieaoaaeaniiniaiui ioiineony i?aaei?eyoea o eioi?iai noiia oaeoueo
aeoeaia (caianu, aeaiaaeiua n?aaenoaa, aeaaeoi?neay caaeieaeaiiinoue e
ae?oaea aeoeau) aieueoa eee ?aaia aai aiaoiae caaeieaeaiiinoe
(iaycaoaeuenoaai). Ii?aaeaeei iieacaoaee ieaoaaeaniiniaiinoe e
eeeaeaeiinoe i?aaiecaoeee “Aaoio?ainii?oiee.

Oaaeeoea ?2

?

i/iIaeiaiiaaiea iieacaoaeyOi?ioea ?an/aoaEioi?iaoeeiiiia
iaania/aieaIo/ao-iay oi?iaIiia? no?ie (n.),a?ao. (a.)Au/eneaieyIa ia/aei
aiaeaIa eiiaoe aiaea1Iieacaoaee iauae ieaoaaeaniiniaiinoeNianoaaiiue
eaieoae

Eoiai ianneau1n.490

—— O 100%

n.69081,146,92Eiyooeoeeaio oaeouae eeeaeaeiinoeIai?ioiua aeoeau

E?aoein?i/iua ianneau1n.290-252-

-244-230

n.690-n.640-

-n.650-n.6602,231,383Eiyooeoeeaio iaania/aiiinoe nianoaaiiuie
n?aaenoaaieEaieoaeu e ?aca?au – aiaiai?ioiua aeoeau

Iai?ioiua aeoeau1n.490 – n.190

n.2900,260,124Aaee/eia nianoaaiiuo iai?ioiuo n?aaenoaNianoaaiiue eaieoae
+ aeieain?i/iua iayca-oaeuenoaa – iniiaiua n?aaenoaa e aeiaeaiey eee
oaeouea aeoeau – oaeouea
iaycaoaeuenoaa1n.490-n.252-n.244+n.590-n.190-n.230-n.390

eee

n.290-n.252-

-n.244-n.230-n.690161941894195Iaiaa?aiiinoue nianoaaiiuo iai?ioiuo
n?aaenoaAeaiaaeiua n?aaenoaa

Ooieoeeiie?othuee eaieoae1n.260

n.290-n.252-n.244-n.230-n.6901,440,846Eiyooeoeeaio iie?uoey iaueeOaeouea
aeoeau

Oaeouea iaycaoaeuenoaa1n.290-n.252-n.244-n.230

n.6901,351,347Eiyooeoeeaio auno?ie eeeaeaeiinoeAeaiaaeiua n?aaenoaa,
?an/aou e i?i/ea aeoeau

Oaeouea iaycaoaeuenoaa1n.290-n.252-n.244-n.210-n.220-n.230

n.6901,301,078Eiyooeoeeaio aaniethoiie eeeaeaeiinoe
ieaoaaeaniiniaiinoeAeaiaaeiua n?aaenoaa

Oaeouea iaycaoaeuenoaa1n.260

n.6900,50,129Aeiey nianoaaiiuo iai?ioiuo n?aaenoaNianoaaiiua iai?ioiua
n?aaenoaa

Caianu e cao?aou1n.290-n.252-n.244-n.230-n.690

n.210+n.2208,051,9510Eiyooeoeeaio iie?uoey caiania”Ii?iaeueiua”
enoi/ieee iie?uoey

Caianu e cao?aou1n.490-390-

-252-244+ 590-190-230+610+ 621+622+ 627

n.210+n.22014,3111,4211Aeiey iai?ioiuo n?aaenoa a aeoeaaoOaeouea aeoeau

Anaai oicyenoaaiiuo n?aaenoa (iaooi)1n.290-252-

-n.244-n.230

n.399-n.390-

-n.252-n.2440,740,7812Aeiey i?iecaiaenoaaiiuo caiania a oaeoueo
aeoeaaoCaianu e cao?aou

Oaeouea aeoeau1n.210+n.220

n.290-n.252-

-n.244-n.2300,0320,06313Aeiey nianoaaiiuo iai?ioiuo n?aaenoa a iauae eo
noiiaNianoaaiiua iai?ioiua n?aaenoaa

Iai?ioiua aeoeau1n.290-n.252-

-n.244-n.230-

-n.690

n.290-n.252-

-n.244-n.2300,260,1214Eiyooeoeeaio ainnoaiiaeaiey (oo?aou)
ieaoaaeaniiniaiinoeEiyooeoeeaio oaeouae eeeaeaeiinoe ia eiiaoe aiaea + 3
eee 6/12 ianyoeaa (eiyooeoeeaio oaeouae eeeaeaeiinoe ia eiiaoe aiaea –
eiyooeoeeaio oaeouae eeeaeaeiinoe ia ia/aei aiaea) e ana yoi aeaeaiiia
ia 20,58

(aeey cia/a-iey = 3)0,48

(aeey cia/a-iey = 6)

Ii iaeaeaiiui aeaiiui iu aeaeei: ieaoaaeaniiniaiinoue aiaeece?oaiie
i?aaiecaoeee “Aaoio?ainii?oiee” oooaeoeeanue, oae eae eaieoae noae
ninoaaeyoue iaiueoa iieiaeiu iauaai oeiaine?iaaiey ?aaeceiiiie
aaeeieoeu. Ii ana-oaee i?aaiecaoeey yaeyaony ieaoaaeaniiniaiie, oae eae
oaeouea aeoeau aieueoa iaycaoaeuenoa. Iaeiaei iaiaoiaeeii o/eouaaoue,
/oi iaee/ea caiania i?aaiecaoeee ia ii?aaeaeyao ?aaeueioth
ieaoaaeaniiniaiinoue, iioiio /oi a oneiaeyo ?uii/iie yeiiiieee caianu
iacaaa?oaiiiai i?iecaiaenoaa, oiaa?ii-iaoa?eaeueiuo oeaiiinoae e o.ae.
i?e aaie?ionoaa i?aaiecaoeee iiaoo ieacaoueny ia ?aaeecoaiuie aeey
iiaaoaiey aiaoieo aeieaia (/anoue eo iaeeeaeaeiay, a ia aaeaina iie
/eneyony eae caianu).

A ia/aea aiaeece?oaiiai ia?eiaea ca n/ao nianoaaiiiai eaieoaea auei
noi?ie?iaaii 26% iai?ioiuo n?aaenoa i?aaiecaoeee, oi e eiioeo aiaea
noaiaiue o/anoey enoi/ieeia nianoaaiiuo n?aaenoa a oi?ie?iaaiee oaeoueo
aeoeaia nie?aoeeanue aei 12%.

Aaee/eia nianoaaiiuo iai?ioiuo n?aaenoa oa?aeoa?ecoao oo /anoue
nianoaaiiiai eaieoaea, eioi?ay yaeyaony enoi/ieeii iie?uoey oaeoueo
aeoeaia. Iieacaoaeue caaeneo eae io no?oeoo?u aeoeaia, oae e io
no?oeoo?u enoi/ieeia n?aaenoa. Ii aeaiiui oaaeeoeu iu aeaeei nieaeaiea
yoiai iieacaoaey n 161941 ?oa. aei 89419 ?oa. Enoi/ieeii oiaiueoaiey
nianoaaiiuo iai?ioiuo n?aaenoa yaeyaony ionoonoaea i?eauee (I?eeiaeaiea
?2, no?.050).

Iaiaa?aiiinoue ooieoeeiie?othuaai eaieoaea oa?aeoa?ecoao oo /anoue
nianoaaiiuo iai?ioiuo n?aaenoa, eioi?ay iaoiaeeony a oi?ia aeaiaaeiuo
n?aaenoa, o.a. n?aaenoa, eiathueo aaniethoioth eeeaeaeiinoue. Iieiaeaiea
oioue e oooaeoeeinue ia eiiaoe aiaea, ii ana oaee i?aaiecaoeey yaeyaony
ii?iaeueii ooieoeeiie?othuae.

Eiyooeoeeaio iie?uoey (iauee) aeaao iauoth ioeaieo eeeaeaeiinoe aeoeaia.
Iu aeaeei, /oi oaeouea aeoeau i?aauoatho ii aaee/eia oaeouea
iaycaoaeuenoaa, cia/eo aiaeece?oaiay i?aaiecaoeey ?anniao?eaaaony eae
ooieoeeiie?othuay. I?aauoaiea aeoeaia iaae iaycaoaeuenoaaie iaaieueoia e
eaeao e nieaeaieth, /oi iiaeao i?eaanoe e oiio, /oi aeaiiay i?aaiecaoeey
ia?anoaiao auoue ooieoeeiie?othuae.

Eiyooeoeeaio auno?ie eeeaeaeiinoe ii niuneiaiio iacia/aieth aiaeiae/ai
eiyooeoeeaioo iie?uoey. Ia aeaiiue iiiaio i?aaiecaoeey yaeyaony
eeeaeaeiie, ii iieacaoaee eaeoo e nieaeaieth.

Aeiey nianoaaiiuo iai?ioiuo n?aaenoa a iie?uoee caiania oa?aeoa?ecoao oo
/anoue noieiinoe caiania, eioi?ay iie?uaaaony nianoaaiiuie iai?ioiuie
n?aaenoaaie. Yoio iieacaoaeue i/aiue ?acei oiaiueoeeny, ii/oe a 4 ?aca.

Ii eiyooeoeeaioo iie?uoey caiania iu aeaeei, /oi i?aaiecaoeey
“Aaoio?ainii?oiee” yaeyaony oeiainiai-onoie/eaie, oioue iieacaoaeue e
nieceeny ia eiiaoe aiaea.

§ 2.3. Ioeaiea oeiainiaie onoie/eainoe

Iaeia ec aaaeiaeoeo oa?aeoa?enoee oeiainiaiai ninoiyiey i?aaiecaoeee
“Aaoio?ainii?oiee” – noaaeeueiinoue aai aeayoaeueiinoe a naaoa
aeieain?i/iie ia?niaeoeau. Iia naycaia n iauae oeiainiaie no?oeoo?ie
i?aaei?eyoey, noaiaiueth aai caaeneiinoe io e?aaeeoi?ia e eiaanoi?ia.
Oae, iiiaea aecianiaiu i?aaeii/eoatho aeeaaeuaaoue a aeaei ieieioi
nianoaaiiuo n?aaenoa, a oeiaine?iaaoue aai ca n/ao aeaiaa, acyouo a
aeiea. Iaeiaei anee no?oeoo?a “nianoaaiiue eaieoae – caaiiua n?aaenoaa”
eiaao cia/eoaeueiue ia?aiin a noi?iio aeieaia, i?aaei?eyoea iiaeao
iaaie?ioeoueny, anee ianeieueei e?aaeeoi?ia (aianoa) iaeiia?aiaiii
iio?aaotho naie aeaiueae ia?aoii a “iaoaeiaiia” a?aiy.

Oeiainiaay onoie/eainoue a aeieain?i/iii ieaia oa?aeoa?ecoaony,
neaaeiaaoaeueii, niioiioaieai nianoaaiiuo e caaiiuo n?aaenoa. Iaeiaei
yoio iieacaoaeue aeano eeoue iauoth ioeaieo oeiainiaie onoie/eainoe.
Iiyoiio a ie?iaie e ioa/anoaaiiie oeiainiai-aiaeeoe/aneie i?aeoeea
?ac?aaioaia nenoaia iieacaoaeae:

Eiyooeoeeaiou no?oeoo?u aeieain?i/iuo aeiaeaiee, aeieain?i/iiai
i?eaea/aiey caaiiuo n?aaenoa, no?oeoo?u caaiiiai eaieoaea ?aaiu 0.

Iu aeaeei, /oi i?aaiecaoeey “Aaoio?ainii?oiee” oeiainiai caaeneia e
eiyooeoeeaio i?iaeieaeaao ?anoe. ?ino eiyooeoeeaioa eiioeaio?aoeee
caaiiiai eaieoaea icia/aao, /oi i?aaiecaoeey ana neeueiaa e neeueiaa
caaeneo io aiaoieo eiaanoi?ia. Eiyooeoeeaio niioiioaiey caaiiuo e
nianoaaiiuo n?aaenoa oiaea ?anoao – /oi io?eoeaoaeueii oa?aeoa?ecoao
aiaeece?oaioth i?aaiecaoeeth.

Ii?aaeaeei iieacaoaee oeiainiaie onoie/eainoe i?aaiecaoeee
“Aaoio?ainii?oiee”.

Oaaeeoea ?3

?

i/iIaeiaiiaaiea iieacaoaeyOi?ioea ?an/aoaEioi?iaoeeiiiia
iaania/aieaIo/ao-iay oi?iaIiia? no?ie (n.),a?ao. (a.)Au/eneaieyIa ia/aei
aiaeaIa eiiaoe aiaea1Eiyooeoeeaio eiioeaio?aoeee nianoaaiiiai
eaieoaeaNianoaaiiue eaieoae

Anaai oicyenoaaiiuo n?aaenoa1n.490-n.390-

-n.252-n.244

n.399-n.390-

-n.252-n.2440,450,322Eiyooeoeeaio oeiainiaie caaeneiinoeAnaai
oicyenoaaiiuo n?aaenoa

Nianoaaiiue eaieoae1n.399-n.390-

-n.252-n.244

n.490-n.390-

-n.252-n.2442,233,133Eiyooeoeeaio iaiaa?aiiinoe nianoaaiiiai
eaieoaeaNianoaaiiua iai?ioiua n?aaenoaa

Nianoaaiiue eaieoae1n.290-n.252-

-n.244-n.230–n.690

n.490-n.390-

-n.252-n.2440,430,304Eiyooeoeeaio eiioeaio?aoeee caaiiiai
eaieoaeaCaaiiue eaieoae

Anaai oicyenoaaiiuo n?aaenoa (iaooi)1n.590+n.690

n.399-n.390-

-n.252-n.2440,550,685Eiyooeoeeaio niioiioaiey caaiiuo e nianoaaiiuo
n?aaenoaCaaiiue eaieoae

Nianoaaiiue eaieoae1n.590+n.690

n.490-n.390-

-n.252-n.2441,232,13

§ 2.4. Iieacaoaee ioeaiee eiouanoaaiiiai iieiaeaiey i?aaiecaoeee
“Aaoio?ainii?oiee”

Ninoaaei oaaeeoeo ii iieacaoaeyi ioeaiee eiouanoaaiiiai iieiaeaiey.

Oaaeeoea ?4

?

i/iIaeiaiiaaiea iieacaoaeyOi?ioea ?an/aoaEioi?iaoeeiiiia
iaania/aieaI?e-ei-aeai-eaIiia? no?ie (n.),a?ao. (a.)Au/eneaieyIa ia/aei
aiaeaIa eiiaoe aiaea1Noiia oicyenoaaiiuo n?aaenoa, iaoiaeyueony a
?anii?yaeaiee i?aaei?eyoeyEoia aaeaina – iaooi1n.399-n.390-

-n.252-n.2448495719406422Aeiey aeoeaiie /anoe iniiaiuo
n?aaenoaNoieiinoue aeoeaiie /anoe iniiaiuo n?aaenoa

Noieiinoue aeaiaaeiuo n?aaenoa5n.363 (a.6) + +n.364 (a.6)

n.371 (a.6)0,1570,1353Eiyooeoeeaio eciina iniiaiuo n?aaenoaEciin

Aaeainiaay noieiinoue iniiaiuo n?aaenoa5n.392 (a.4)

n.371 (a.6)0,2950,3004Eiyooeoeeaio auauoeyAaeainiaay noieiinoue auauaoeo
ca ia?eiae n?aaenoa

Aaeainiaay noieiinoue iniiaiuo n?aaenoa ia ia/aei ia?eiaea5n.371 (a.5)

n.371 (a.3)0,033—5Aeiey iniiaiuo n?aaenoa a aeoeaaoNoieiinoue iniiaiuo
n?aaenoa

Eoia aaeaina – iaooi1n.120

n.399-n.390-n.252-n.2440,2570,2246Eiyooeoeeaio eciina aeoeaiie /anoe
iniiaiuo n?aaenoaEciin aeoeaiie /anoe iniiaiuo n?aaenoa

Ia?aiia/aeueiay noieiinoue aeoeaiie /anoe iniiaiuo n?aaenoa5n.394 (a.4)

n.363 (a.6)+ +n.364 (a.6)0,7070,763

Ii aeaiiui oaaeeoeu iu aeaeei ?ino iieacaoaey noiiu oicyenoaaiiuo
n?aaenoa, iaoiaeyueony a ?anii?yaeaiee i?aaiecaoeee. Yoi
naeaeaoaeuenoaoao i ia?aueaaiee eiouanoaaiiiai iioaioeeaea i?aaiecaoeee.
Nieaeaiea iieacaoaey aeiee aeoeaiie /anoe iniiaiuo n?aaenoa a aeeiaieea
?anoeaieaaaony io?eoeaoaeueiay oaiaeaioeey, e oiio aea iinooieaiey
iniiaiuo n?aaenoa ia auei. Au?in eciin iniiaiuo n?aaenoa, oae eae iie
noa?atho (ni. I?eeiaeaiea 5)

§ 2.5. Aiaeec eiouanoaaiiiai iieiaeaiey

Onoie/eainoue oeiainiaiai iieiaeaiey i?aaiecaoeee “Aaoio?ainii?oiee” a
cia/eoaeueiie noaiaie caaeneo io oeaeaniia?aciinoe e i?aaeeueiinoe
aeiaeaiey oeiainiauo ?ano?nia a aeoeau. Aeoeau aeeiaie/iu ii naiae
i?e?iaea. A i?ioeanna ooieoeeiie?iaaiey i?aaiecaoeee e aaee/eia aeoeaia,
e eo no?oeoo?a i?aoa?iaaatho iinoiyiiua eciaiaiey. Iaeaieaa iauaa
i?aaenoaaeaiea ia eiaaoeo ianoi ea/anoaaiiuo eciaiaieyo a no?oeoo?a
n?aaenoa e eo enoi/ieeia, a oaeaea aeeiaieee yoeo eciaiaiee iiaeii
iieo/eoue n iiiiuueth aa?oeeaeueiiai e ai?eciioaeueiiai aiaeeca
io/aoiinoe.

Aa?oeeaeueiue aiaeec iieacuaaao no?oeoo?o n?aaenoa i?aaei?eyoey e eo
enoi/ieeia. Iiaeii auaeaeeoue aeaa iniiaiua /a?ou, iaoneaaeeaathuea
iaiaoiaeeiinoue e oeaeaniia?aciinoue i?iaaaeaiey aa?oeeaeueiiai aiaeeca:

– ia?aoiae e ioiineoaeueiui iieacaoaeyi iicaieyao i?iecaiaeeoue
iaaeoicyenoaaiiua n?aaiaiey yeiiiie/aneiai iioaioeeaea e ?acoeueoaoia
aeayoaeueiinoe i?aaei?eyoee, ?acee/athueony ii aaee/eia eniieuecoaiuo
?ano?nia e ae?oaei iauaiiui iieacaoaeyi;

– ioiineoaeueiua iieacaoaee a ii?aaeaeaiiie noaiaie naeaaeeaatho
iaaaoeaiia aeeyiea eioeyoeeiiiuo i?ioeannia, eioi?ua iiaoo nouanoaaiii
eneaaeaoue aaniethoiua iieacaoaee oeiainiaie io/aoiinoe e oai naiui
cao?oaeiyoue eo niiinoaaeaiea aeeiaieea.

Aa?oeeaeueiiio aiaeeco iiaeii iiaeaa?aaoue eeai enoiaeyuoth io/aoiinoue,
eeai iiaeeoeoee?iaaiioth io/aoiinoue (n oe?oiiaiiie eee
o?ainoi?ie?iaaiiie iiiaieeaoo?ie noaoae). A oaaeeoea i?eaaaeaii
no?oeoo?iia i?aaenoaaeaiea iiiauaiiiai a i?eeiaeaiee 1 aaeaina ii
oe?oiiaiiie iiiaieeaoo?a noaoae.

Oaaeeoea ?5

No?oeoo?iia i?aaenoaaeaiea oieioiaiiiai aaeaina iaooi

(aa?oeeaeueiue aiaeec)

NoaoueyIa ia/aei aiaeaIa eiiaoe aiaeaEciaia-ieyAeoea

I. Aiaiai?ioiua aeoeau

Iniiaiua n?aaenoaa

Aeieain?i/iua oeiainiaua

aeiaeaiey

I?i/ea aiaiai?ioiua aeoeau

Eoiai ii ?acaeaeo I

II. Iai?ioiua aeoeau

Caianu e cao?aou

Aeaaeoi?neay caaeieaeaiiinoue

Aeaiaaeiua n?aaenoaa e eo

yeaeaaeaiou

I?i/ea iai?ioiua aeoeau

Eoiai ii ?acaeaeo II

Anaai aeoeaia

Iannea

I.Nianoaaiiue eaieoae

Onoaaiue eaieoae

Oiiaeu e ?aca?au (iaooi)

Eoiai ii ?acaeaeo I

II. I?eaea/aiiue eaieoae

Aeieain?i/iua ianneau

E?aoein?i/iua ianneau

Eoiai ii ?acaeaeo II

Anaai enoi/ieeia

25,72

0

25,72

2,37

44,54

27,37

74,28

100

32,09

12,69

44,78

55,22

55,22

100

22,40

0

22,40

4,87

64,72

8,01

77,60

100

28,98

2,92

31,90

68,10

68,10

100

-3,32

-3,32

2,5

20,18

19,36

3,32

-3,11

-9,77

-12,88

12,88

12,88

—Yoa oaaeeoea iaaeyaeii iieacuaaao i?aeiouanoaa aa?oeeaeueiiai aiaeeca
– aneaaenoaea eioeyoeee aeaiiua ia ia/aei e eiiaoe aiaea ii enoiaeiiio
aaeaino n?aaieoue aeinoaoi/ii neiaeii, iai?ioea ioiineoaeueiua
iieacaoaee iiaeaeathony n?aaiaieth. Ec i?eaaaeaiiuo aeaiiuo iiaeii
naeaeaoue auaiae, /oi eciaiaiey a no?oeoo?a aaeaina i?iecioee. Eae
io?eoeaoaeueioth oaiaeaioeeth neaaeoao ?anniao?eaaoue aic?anoaiea
oaeaeueiiai aana aeaaeoi?neie caaeieaeaiiinoe, oioy ia ia/aei aiaea yoio
iieacaoaeue eiae n?aaieoaeueii iaaieueoia cia/aiea, oi ia eiiaoe
io/aoiiai aiaea ii au?in ii/oe a aeaa ?aca.

No?oeoo?a enoi/ieeia n?aaenoa oeie/ia aeey iiiaeo ioa/anoaaiiuo oi?aiauo
i?aaei?eyoee – iaeue oaeaeueiue aan eiaao nianoaaiiue eaieoae. N
iiceoeee ?aaeueiie ?uii/iie yeiiiieee (iai?eia?, ia Caiaaea) oaeia
iieiaeaiea, aaconeiaii, ia ono?ieei au eiaanoi?ia e e?aaeeoi?ia.
I?aaiecaoeey “Aaoio?ainii?oiee” ia iieuecoaony nnoaeaie aaiea – /oi
aeinoaoi/ii ?ani?ino?aiaii n?aaee iaaieueoeo i?aaei?eyoee e
i?aaiecaoeee, i?aaeii/eoathueo ecaaaaoue, ii aiciiaeiinoe, oieaou
aunieeo i?ioeaioia ca iieueciaaiea aaieianeeie nnoaeaie. Ioiaoei, /oi a
oa/aiea aiaea neooaoeey iiaea auoue eiie; eioi?iaoeeth ia yoii iiaeii
iieo/eoue ii aeaiiui aooaaeoa?neiai o/aoa eee i?iiaaeooi/iie io/aoiinoe
a i?aaiecaoeee “Aaoio?ainii?oiee”.

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). Noaiaiue
aa?aae?iaaiiinoe iieacaoaeae ii?aaeaeyaony aiaeeoeeii. Eae i?aaeei
aa?oony aaceniua oaiiu ?inoa ca ?yae eao (niaoaiiuo ia?eiaeia), /oi
iicaieyao aiaeece?iaaoue ia oieueei eciaiaiey ioaeaeueiuo iieacaoaeae,
ii e i?iaiice?iaaoue eo cia/aiey. ss aea acyea aeaiiua ia ia/aei aiaea e
ia eiiaoe aiaea e ninoaaeea oaaeeoeo ai?eciioaeueiiai aiaeeca.

Oaaeeoea ?6

Ai?eciioaeueiue aiaeec oieioiaiiiai aaeaina – iaooi.

Noaouey (iieacaoaeue)Ia ia/aei aiaeaIa eiiaoe aiaea?oa.%?oa.%Aeoea

I. Aiaiai?ioiua aeoeau

Iniiaiua n?aaenoaa

Aeieain?i/iua oeiainiaua

aeiaeaiey

I?i/ea aiaiai?ioiua aeoeau

Eoiai ii ?acaeaeo I

II. Iai?ioiua aeoeau

Caianu e cao?aou

Aeaaeoi?neay caaeieaeaiiinoue

Aeaiaaeiua n?aaenoaa e eo

yeaeaaeaiou

I?i/ea iai?ioiua aeoeau

Eoiai ii ?acaeaeo II

Anaai aeoeaia

Iannea

I.Nianoaaiiue eaieoae

Onoaaiue eaieoae

Oiiaeu e ?aca?au (iaooi)

Eoiai ii ?acaeaeo I

II. I?eaea/aiiue eaieoae

Aeieain?i/iua ianneau

E?aoein?i/iua ianneau

Eoiai ii ?acaeaeo II

Anaai enoi/ieeia

218503

3

218506

20129

378383

232553

631065

849571

272632

107815

380447

469124

469124

849571

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

100

210710

3

210713

45840

608748

75341

729929

940642

272632

27500

300132

640510

640510

940642

96,43

100

96,43

227,73

160,88

32,40

115,67

110,72

100

25,51

78,89

136,53

136,53

110,72Oeaiiinoue ?acoeueoaoia ai?eciioaeueiiai aiaeeca nouanoaaiii
nieaeaaony a oneiaeyo eioeyoeee. Eiaiii yoi aeaiiino?e?otho aeaiiua
oaaeeoeu. Oai ia iaiaa yoe aeaiiua iiaeii eniieueciaaoue i?e
iaaeoicyenoaaiiuo n?aaiaieyo.

Ai?eciioaeueiue e aa?oeeaeueiue aiaeec acaeiiaeiiieiytho ae?oa ae?oaa.
Iiyoiio a i?aaiecaoeee “Aaoio?ainii?oiee” no?iyo aiaeeoe/aneea oaaeeoeu,
oa?aeoa?ecothuea eae no?oeoo?o io/aoiie aooaaeoa?neie oi?iu, oae e
aeeiaieeo ioaeaeueiuo aa iieacaoaeae. Iaa yoe aeaea aiaeeca iniaaiii
oeaiiu i?e iaaeoicyenoaaiiuo niiinoaaeaieyo, iineieueeo iicaieytho
n?aaieaaoue io/aoiinoue niaa?oaiii ?aciuo ii ?iaeo aeayoaeueiinoe e
iauaiai i?iecaiaenoaa i?aaiecaoeee.

§ 2.6. Aiaeec oeiainiaiai ninoiyiey i?aaiecaoeee “Aaoio?ainii?oiee”

Enoiaeiua aeaiiua aeey aiaeeca oeiainiaiai ninoiyiey (oieioiaiiue aaeain
iaooi) i?aaiecaoeee “Aaoio?ainii?oiee”.

Oaaeeoea ?7

NoaoueyEaeaioe-oeeaoi?Ia ia/aei aiaeaIa eiiaoe aiaeaAeoea

I. Iai?ioiua aeoeau

Aeaiaaeiua n?aaenoaa e yeaeaaeaiou

(no?. 260)

?an/aou n aeaaeoi?aie (no?. 240)

Caianu e i?i/ea iai?ioiua aeoeau

(n.210+n.220+n.251+n.253+n.270)

Eoiai ii ?acaeaeo I

II. Aiaiai?ioiua aeoeau

Iniiaiua n?aaenoaa (n.120)

I?i/ea aiaiai?ioiua aeoeau

(n.110+n.130+n.140+n.150+n.230)

Eoiai ii ?acaeaeo II

Anaai aeoeaia

Iannea

I. I?eaea/aiiue eaieoae

E?aoein?i/iua ianneau (n.690)

Aeieain?i/iua ianneau (n.590)

Eoiai ii ?acaeaeo I

II. Nianoaaiiue eaieoae

Onoaaiue eaieoae (n.410)

Oiiaeu e ?aca?au, iaooi

(n.490-n.252-n.390-n.410)

Eoiai ii ?acaeaeo II

Anaai enoi/ieeia

AeN

AeA

CC

OA

IN

IA

AA

AA

EI

AeI

IE

OE

O?

NE

AI

232553

378383

20129

631065

218503

3

218506

849571

469124

469124

175

380272

380447

849571

75341

608748

45840

729929

210710

3

210713

940642

640510

640510

175

299957

300132

940642

Aeaoaeece?iaaiiue aiaeec i?aaiecaoeee “Aaoio?ainii?oiee” iiaeao
i?iaiaeeoueny n eniieueciaaieai aaniethoiuo e ioiineoaeueiuo
iieacaoaeae. Aiaeec iiaeii i?iaiaeeoue eeai ii oiaa?iui caianai, eeai ii
anai caianai e cao?aoai (eoia II ?acaeaea aeoeaa aaeaina).

Niune aiaeeca n iiiiuueth aaniethoiuo iieacaoaeae – i?iaa?eoue, eaeea
enoi/ieee n?aaenoa e a eaeii iauaia eniieuecothony aeey iie?uoey
oiaa?iuo caiania.

A oneiaeyo oeaio?aeeciaaiii ieaie?oaiie yeiiiieee nouanoaiaaee
aeinoaoi/ii /aoei au?aaeaiiua niioiioaiey iaaeaeo ioaeaeueiuie aeaeaie
aeoeaia a aaeaina e enoi/ieeaie eo iie?uoey. A ianoiyuaa a?aiy oaeea
iaeiicia/iua niioiioaiey iaaeaeo aeoeaiuie e ianneaiuie aaeainiauie
noaoueyie ii noaia “aeae aeoeaa” – “niioaaonoaothuee enoi/iee iie?uoey”
ionoonoaotho.

Oai ia iaiaa a oeaeyo aiaeeca oeaeaniia?acii ?anniio?aoue
iiiaio?iaiaaoth noaio iie?uoey caiania e cao?ao (oiaa?iuo caiania). A
caaeneiinoe io oiai, eaeiai aeaea enoi/ieee n?aaenoa eniieuecothony aeey
oi?ie?iaaiey caiania (a /enoi a?eoiaoe/aneii en/eneaiee) iiaeii n
ii?aaeaeaiiie aeieae oneiaiinoe noaeeoue ia o?iaia ieaoaaeaniiniaiinoe
i?aaiecaoeee “Aaoio?ainii?oiee”.

Iaicia/aiey iieacaoaeae i?eaaaeaiu a oaaeeoea ?7 “Enoiaeiua aeaiiua aeey
aiaeeca oeiainiaiai ninoiyiey i?aaiecaoeee “Aaoio?ainii?oiee””.

Oaaeeoea ?8

?

i/iIaeiaiiaaiea iieacaoaeyOi?ioea ?an/aoaIa ia/aei aiaeaIa eiiaoe
aiaea1Nianoaaiiua iai?ioiua n?aaenoaa (NIN)NIN=NE + AeI –
AA161941894192Ii?iaeueiua enoi/ieee oi?ie?iaaiey caiania
(EOC)EOC=NIN+Nnoaeu aaiea e caeiu, eniieuecoaiua aeey iie?uoey caiania +
+ ?an/aou n e?aaeeoi?aie ii oiaa?iui iia?aoeeyi2881215233093Aaniethoiay
oeiainiaay onoie/eainoueIC EOC20129>

>28812145840>

>5233096Eiyooeoeeaio aaoiiiieeNianoaaiiue eaieoae

Iauay noiia eaieoaea0,670,737Eiyooeoeeaio iaania/aiiinoe iaoa?eaeueiuie
caianaieNianoaaiiua iai?ioiua n?aaenoaa

Iaoa?eaeueii-i?iecaiaenoaaiiua caianu33,3918,27Iieacaoaeue nianoaaiiuo
iai?ioiuo n?aaenoa yaeyaony aaniethoiui. Ii aeaiiui iaoaai aaeaina ii
oiaiueoeeny a n?aaiaiee n ia/aeii aiaea ia 72522, /oi oa?aeoa?ecoao yoio
iieacaoaeue io?eoeaoaeueii. Iieacaoaeue enoi/ieeia oi?ie?iaaiey caiania
ioee/aaony io i?aaeuaeouaai ia aaee/eio e?aoein?i/iuo nnoae e caeiia, a
oaeaea e?aaeeoi?neie caaeieaeaiiinoe ii oiaa?iui iia?aoeeyi,
yaeythueony, eae i?aaeei, enoi/ieeii iie?uoey caiania. Aaniethoiay
oeiainiaay onoie/eainoue oa?aeoa?ecoaony ia?aaainoaii. Ii oaaeeoea iu
aeaeei, /oi ana caianu a i?aaiecaoeee “Aaoio?ainii?oiee” iieiinoueth
iie?uaathony nianoaaiiuie iai?ioiuie n?aaenoaaie. Niioiioaiea ii
ii?iaeueiie oeiainiaie onoie/eainoe ia niioaaonoaoao iieiaeaieth, eiaaea
i?aaiecaoeey eniieuecoao aeey iie?uoey caiania ?acee/iua “ii?iaeueiua”
enoi/ieee n?aaenoa – nianoaaiiua e i?eaea/aiiua.

Iu aeaeei, /oi eiyooeoeeaio aaoiiiiee, i?aauoaao ii naiae aaee/eia 50%.
Ia eiiaoe aiaea iieacaoaeue oeo/oeeny ia 6%.

Aeaaa 3. Aaoiiaoecaoeey ninoaaeaiey aooaaeoa?neiai aaeaina e (ioeaiea)
ii?aaeaeaiea oeiainiaiai iieiaeaiey i?aaiecaoeee “Aaoio?ainii?oiee”

§ 3.1. Aaoiiaoecaoeey aooaaeoa?neiai o/aoa ia iniiaa nenoaiu
“1N:Aooaaeoa?ey 7.5”

Ii aeaiiui iacaaeneiuo ii?inia “1N:Aooaaeoa?ey” a ?acee/iuo
iiaeeoeeaoeeyo yaeyaony naaiaeiy iaeaieaa ?ani?ino?aiaiiie nenoaiie
aaoiiaoecaoeee aooaaeoa?neiai o/aoa a ?innee e no?aiao NIA.

A ia?oa 1998 aiaea oe?ia “1N” auionoeea a i?iaeaaeo naith iiaoth
?ac?aaioeo “1N:Aooaaeoa?ey 7.5” – oieaa?naeueioth oe?aaee?oaioth nenoaio
aaoiiaoecaoeee aooaaeoa?neiai o/aoa, eioi?ay nouanoaaiii ioee/aaony io
i?aaeuaeoueo aa?nee i?ia?aiiu i?eioeeiaie iino?iaiey e aiciiaeiinoyie
aaeaioaoeee e niaoeeoeea o/aoa ?acee/iuo i?aaei?eyoee e i?aaiecaoeee.
“Aaniiinoue” ioee/ee neaaeoao oioy au ec oiai, /oi eiiieaeo iinoaaee
iieiie aa?nee “1N:Aooaaeoa?ey 7.5” aeeth/aao 10 aeeneao e 6 oiiia
aeieoiaioaoeee, a oi a?aiy eae iaeaieaa iiioey?iay aei ianoiyuaai
a?aiaie “1N:Aooaaeoa?ey – I?io 6.0” aeey Windows iiiauaaony ia 2
aeeneaoao e eiaao eeoue 1 oii aeieoiaioaoeee.

§ 3.2. “1N: Aooaaeoa?ey 7.5” – ninoaaiay /anoue
eiiieaena i?ia?aii “1N:I?aaei?eyoea”

“1N: Aooaaeoa?ey 7.5” i?aaenoaaeyao niaie iaeei ec aaciauo eiiiiiaioia
nenoaiu aaoiiaoecaoeee oi?aaeaiey i?aaei?eyoeai – “1N:
I?aaei?eyoea”. Ana i?ia?aiiu yoiai eiiieaena nicaeaiu ia aaeeiie
oaoiieiae/aneie ieaooi?ia, eiatho noiaeea i?eioeeiu ooieoeeiie?iaaiey e
oanii eioaa?e?iaaiu ae?oa n ae?oaii.

A nenoaio “1N: I?aaei?eyoea” aoiaeyo o?e eeth/aauo eiiiiiaioa:
“Aooaaeoa?neee o/ao”, “Iia?aoeaiue o/ao”, “?an/ao”. Iie eiatho iauea
aaciaua aiciiaeiinoe, ii a eaaeaeii ec ieo caeiaeaiu niaoeeoe/aneea
iaoaieciu aeey ?aoaiey ii?aaeaeaiiiai oeia caaea/ ia?aaioee eioi?iaoeee.
E i?eia?o, eiiiiiaio “Aooaaeoa?neee o/ao” eniieuecoao oaeea
niaoeeoe/aneea aeey aeaiiie i?aaeiaoiie iaeanoe iiiyoey, eae
“aooaaeoa?neea n/aoa”, “iia?aoeee” e “i?iaiaeee”.

Aaaeiaeoae iniaaiiinoueth nenoaiu “1N: I?aaei?eyoea” yaeyaony aa
eiioeao?e?oaiinoue. Yoi icia/aao, /oi eaaeaeue eiiiiiaio nenoaiu
i?aaenoaaeyao niaie niaieoiiinoue iaoaieciia, i?aaeiacia/aiiuo aeey
iaieioee?iaaiey ?acee/iuie oeiaie iauaeoia i?aaeiaoiie iaeanoe.
Eiie?aoiay eiioeao?aoeey oiai eee eiiai eiiiiiaioa ii?aaeaeyao no?oeoo?u
eioi?iaoeeiiiuo ianneaia e aeai?eoiu eo ia?aaioee. I?e eiioeao?e?iaaiee
iiaoo auoue o/oaiu, eae io?aneaaua oae e aioo?eoe?iaiiua iniaaiiinoe
i?aaiecaoeee o/aoa.

Eniieuecoy ?acee/iua aa?eaiou eiioeao?aoeee, eiiiiiaiou nenoaiu
aunooiatho a ea/anoaa aioiaiai e eniieueciaaieth i?ia?aiiiiai i?iaeoeoa,
i?eaioe?iaaiiiai ia ii?aaeaeaiiua oeiu i?aaei?eyoee e ?aoaaiu eeannu
caaea/. A /anoiinoe, eiiiiiaio “Aooaaeoa?neee o/ao” iiaeao auoue
neiioeao?e?iaai ia o/ao i?iecaiaenoaaiiiai i?aaei?eyoey eee i?aaei?eyoey
iioiaie oi?aiaee, ia o/ao i?aaiecaoeee, ninoiyuae ia ainathaeaeaoa, eee
iaoa?eineie eiiiaiee, ninoaaeythuae eiinieeaee?iaaiioth io/aoiinoue ii
a?oiia i?aaei?eyoee, e o.ae. Oaeei ia?acii, nicaeaa ii?aaeaeaiioth
eiioeao?aoeeth nenoaiu, iiaeii, n iaeiie noi?iiu, iaeaieaa iieii o/anoue
niaoeeoeeo ?aaiou eiie?aoiiai i?aaei?eyoey, a n ae?oaie – “iona/ue” oa
ooieoeee, eioi?ua caaaaeiii ia aoaeoo eniieueciaaoueny.

Yoi nouanoaaiii ioee/aao i?ia?aiiu “1N: I?aaei?eyoea”, a /anoiinoe “1N:
Aooaaeoa?eth 7.5”, io iiiaeo eiieo?e?othueo ?ac?aaioie, aaea
aiciiaeiinoe eiioeao?e?iaaiey iiaeaea?aeeaathony ia a iieiie ia?a.

I?ia?aiiu nenoaiu “1N: I?aaei?eyoea” iiaoo iinoaaeyoueny eae a
iaeiiiieueciaaoaeueneii, oae e a iiiaiiieueciaaoaeueneii, naoaaii
aa?eaioao. Aeey iaaieueoeo i?aaei?eyoee n iaeui iauaiii oicyenoaaiiuo
iia?aoeee, aaea ?aaioaao oieueei iaeei aooaaeoa?, a o/ao ianeiaeai,
iinoaaeyaony oae iacuaaaiay aaciaay aa?ney “1N:
Aooaaeoa?ee 7.5”, eiathuay i?aaeaeueii ieceoth oeaio e iano?iaiiay ia
oeiiaua noaiu o/aoa. A oiaea a?aiy aeey e?oiiuo i?aaei?eyoee, ia eioi?uo
a nenoaia oi?aaeaiey caaeaenoaiaaiu iiiaeanoai iaiaaeaea?ia e
aooaaeoa?ia, iinoaaeythony oae iacuaaaiua SQL-aa?nee eiiieaenia i?ia?aii
“1N: I?aaei?eyoea” iicaieythuea i?aaieciaaoue yooaeoeaioth
iaeiia?aiaiioth ?aaioo a eiiiuethoa?iie naoe aeanyoeia iieueciaaoaeae.
Aeey ei?ii?aoeee e i?aaei?eyoee, eiathueo iiiaioeeeaeueioth no?oeoo?o,
iinoaaeyaony niaoeeaeueiue eiiiiiaio nenoaiu, iicaieythuee i?aaieciaaoue
oaoiieiaeth iaiaia aeaiiuie iaaeaeo oaeaeaiiuie i?aaei?eyoeyie.

Oaeei ia?acii, o/eouaay eniieuecoaiua i?ia?aiiiua n?aaenoaa, aeaeinoue
iano?iae ia niaoeeoeeo ?aaiou e yooaeoeaiinoue ia?aaioee aeaiiuo,
nenoaia “1N: I?aaei?eyoea” iiaeao auoue n oniaoii eniieueciaaia
i?aeoe/anee ethauie eaoaai?eyie iieueciaaoaeae: io nianai iaeuo aei
i/aiue e?oiiuo i?aaei?eyoee.

Io/aou i?aaeiacia/aiu aeey iieo/aiey eioi?iaoeee, niaea?aeauae
aooaaeoa?neea eoiae eee aeaoaeueioth eioi?iaoeeth, ioia?aiioth ii ?aciui
e?eoa?eyi.

Noaiaea?oiua io/aou eniieuecothony aeey iauaai aiaeeca aooaaeoa?neeo
eoiaia e aeaeaeaiey n?aaenoa ii n/aoai, a oaeaea aeey aiaeeca eoiaia ia
o?iaia n/aoia, noan/aoia, aaetho, iauaeoia aiaeeoeee a ?acaeaea ii
?acee/iui ia?eiaeai.

Niaoeeaeece?iaaiiua io/aou i?eaioe?iaaiu ia io?aaeaiee eioi?iaoeee ii
eiie?aoiui ?acaeaeai o/aoa. Ia?aaeei iie nicaeathony “iiae naay”
eiie?aoiuie i?aaiecaoeeyie i?e iaiaoiaeeiinoe iieo/eoue niaoeeoe/aneea
auai?ee eioi?iaoeee eee iniaue aeae ia/aoiie oi?iu.

?aaeaiaioe?iaaiiua io/aou iicaieytho oi?ie?iaaoue aeaiiua aeey iaeiaiauo
einiaeoeee e ae?oaeo einoaioeee. Eo ninoaa e niaea?aeaiea ii?aaeaeyaony
?acee/iuie ainoaea?noaaiiuie i?aaiaie. A eiiieaeo iinoaaee aoiaeeo
iaoiaee/anee auaa?aiiay iano?ieea i?aaee oi?ie?iaaiey ?aaeaiaioe?iaaiiuo
io/aoia aeey oic?an/aoiuo i?aaei?eyoee ?O. A oi aea a?aiy
?aaeaiaioe?iaaiiua io/aou iiaoo nicaeaaaoueny e naieie iieueciaaoaeyie
i?ia?aiiu aeey ninoaaeaiey niaoeeoe/aneie io?aneaaie e ?aaeiiaeueiie
io/aoiinoe.

A “1N: Aooaaeoa?ey 7.5” aeaiiua n/aoia ia noaiaea?oiua,
niaoeeaeece?iaaiiua e ?aaeaiaioe?iaaiiua, a ecaanoiie noaiaie, yaeyaony
oneiaiui, iineieueeo aeey nicaeaiey anao oeiia io/aoia eniieuecoaony
aaeeiue iaoaieci, a i?aaeea eo oi?ie?iaaiey e oi?ia i?aaenoaaeaiey
iieiinoueth ii?aaeaeythony a eiioeao?aoeee nenoaiu.

Eae e a i?aaeuaeoueo aa?neyo a?aieoeae ?an/aoa aooaaeoa?neeo eoiaia
yaeyaony eaa?oae, e ana eoiae iiaoo auaeaaaoueny oieueei aei yoiai
eaa?oaea aeeth/eoaeueii. A “1N: Aooaaeoa?ee 7.5” ia iiaeaea?aeeaaaony
iaoaieci a?aiaiiiai ?an/aoa eniieuecoaiue a i?aaeuaeoueo aa?neyo. Ii
iiaeao auiieiyoueny iaiin?aaenoaaiii a i?ioeanna oi?ie?iaaiey io/aoa
aeey eaaeaeiai iieueciaaoaey.

Aaaeiie iniaaiiinoueth oaoiieiaee ?aaiou n auoiaeiie eioi?iaoeeae “1N:
Aooaaeoa?ee” yaeyaony aiciiaeiinoue iieo/aiey ?aciiia?aciuo ?anoeo?iaie
iieacaoaeae io/aoa iaiin?aaenoaaiii i?e ?aaioa n iei. Yoi icia/aao, /oi
aeey eaeiai-eeai iieacaoaey, caeioa?aniaaaoaai iieueciaaoaey, iiaeao
auoue iino?iaia aniiiiaaoaeueiay oi?ia, i?aaenoaaeythuay eioi?iaoeeth i
oii, ia iniiaaiee eaeeo aeaiiuo ii aue iieo/ai. Niaea?aeaiea
aeaoaeecaoeee caaeneo io eiioeao?aoeee, nooe io/aoa e oiai eiie?aoiiai
iieacaoaey, eioi?ue o?aaoaony ?anoeo?iaaoue. A aua?aiiii io/aoa oaeaea
iiaeii i?iaiaeeoue aeaoaeecaoeeth. Ia ieaeiai o?iaia ?anoeo?iaee
iieueciaaoaeue iiaeao i?iniio?aoue nienie i?iaiaeie, noi?ie?iaaaoeo
cia/aiea niioaaonoaothuaai iieacaoaey, e aianoe a iaai eciaiaiey. I?e
aica?aoa ec ?anoeo?iaee yoe eciaiaiey iiaoo auoue o/oaiu, a cia/aiea
iieacaoaey ia?an/eoaii. Oai naiui ?aaeeciaaia iieiinoueth eioa?aeoeaiay
oaoiieiaey ?aaiou n auoiaeiie eioi?iaoeeae.

Aooaaeoa?neee aaeain no?ieony ii/oe iieiinoueth aaoiiaoe/anee.
Aooaaeoa?neee aaeain iiaeao auoue iieiinoueth nio?aiai a oi?iaoa
oaenoiaiai ?aaeaeoi?a Word eee yeaeo?iiiie oaaeeoeu Excel, e?iia oiai,
aai iiaeii i?aaenoaaeoue a aeaea a?aoeea eee aeeaa?aiiu.

A i?aaiecaoeee “Aaoio?ainii?oiee” aua iao aaoiiaoecaoeee Aooaaeoa?neiai
aaeaina e ioeaiee ii?aaeaeaiey oeiainiaiai iieiaeaiey.

Auei au iaieioi i?iaanoe aaoiiaoecaoeeth aeaiiie i?aaiecaoeee.

Caeeth/aiea

Aiaeece?oy ninoiyiea i?aaiecaoeee “Aaoio?ainii?oiee” y i?eoea e
neaaeothuei e neaaeothuaio auaiaeo, /oi yoa i?aaiecaoeey a 1998 aiaeo
i?eauee ia iieo/aea (ni. I?eeiaeaiea ?2, no?. 050). Aeaeiaay aeoeaiinoue
i?aaiecaoeee oooaeoeeanue. I?iecaiaeeoaeueiinoue o?oaea nieceeanue aei
16212,76. Au?o/ea io ?aaeecaoeee nieceeanue aei 1394297 (ni. oaae. ?1).
Ieaoaaeaniiniaiinoue oooaeoeeanue, oae eae eaieoae noae ninoaaeyoue
iaiueoa iieiaeiu iauaai oeiaine?iaaiey ?aaeceiiiie aaeeieoeu, ii ana aea
i?aaiecaoeey “Aaoio?ainii?oiee” yaeyaony ia aiaeece?oaiue iiiaio
ieaoaaeaniiniaiie. I?aaiecaoeey oeiainiai caaeneiay (ni. oaae.3).
Eiouanoai i?aaiecaoeee “Aaoio?ainii?oiee” i?eoiaeeo a oiaaeie, oi anoue
iinoaiaiii eciaoeaaaony. Aeiey aeoeaiie /anoe iniiaiuo n?aaenoa ia
eiiaoe aiaea nieceeanue aei 1,35. Eiyooeoeeaio iaiiaeaiey ioeaaie, oae
eae iinooieaiee ia auei. Eiyooeoeeaio aaoiiiiee i?aauoaao ii naiae
aaee/eia 50%. Iieacaoaee ii yoiio eiyooeoeeaioo aiai?yo i oii, /oi
e?aaeeoi?u i?aaiecaoeee iiaoo /oanoaiaaoue naay niieieii, niciaaay, /oi
aanue caaiiue eaieoae, iiaeao auoue eiiiaine?iaai nianoaaiiinoueth
i?aaiecaoeee, e oiio aea yoio iieacaoaeue oeo/oeeny ia eiiaoe aiaea ia
6%. Aeaiiua ii aeaaeoi?neie caaeieaeaiiinoe auoa /ai ii e?aaeeoi?neie.
Iieo/aaony, /oi i?aaiecaoeee “Aaoio?ainii?oiee” aeieaeiu aieueoa, /ai
i?aaiecaoeey aeieaeia naia. Cao?aou i?iecaaaeaiiua i?aaiecaoeeae
nieceeenue, yoi aiai?eo i ?aoeeiiaeueiii eniieueciaaiee aeaiaaeiuo
n?aaenoa. Aiciiaeii yoi naycaii n oiaiueoaieai naieo aeaiaaeiuo
n?aaenoa. Aeaiaaeiua n?aaenoaa oiaiueoeeenue ec-ca nieaeaiey aeaiaaeiuo
n?aaenoa ia ?an/aoiii n/aoa.

Oooaeoaiea oeiainiaiai ninoiyiey nii?iaiaeaeaaony “i?iaaeaieai”
nianoaaiiiai eaieoaea. Oai naiui iaaeaao oeiainiaay onoie/eainoue, oi
anoue oeiainiaay iacaaeneiinoue i?aaiecaoeee. Niiniaiinoue
iaiaa?e?iaaoue nianoaaiiuie n?aaenoaaie, aeinoaoi/iay oeiainiaay
iaania/aiiinoue aania?aaieiiai i?ioeanna aeayoaeueiinoe.

?oeiaiaenoao i?aaiecaoeee “Aaoio?ainii?oiee” iaiaoiaeeii i?eiyoue
n?i/iua ia?u, oae eae i?aaiecaoeey i?eoiaeeo a oiaaeie. Iiauneoue
iieacaoaee aeaeiaie aeoeaiinoe, i?iecaiaeeoaeueiinoe o?oaea. Yoi
iiaea/ao ca niaie iiauoaiea au?o/ee. Aa iiaeii aoaeao eniieueciaaoue
aeey oeo/oaiey eiouanoaaiiiai ninoiyiey i?aaiecaoeee. I?iaanoe iieioth
aaoiiaoecaoeeth aooaaeoa?ee, a aua eo/oa anae i?aaiecaoeee.

Nienie eniieueciaaiiie eeoa?aoo?u

1. A.E. Eaieai “Aiaeec aaeaina i?iiuoeaiiiai i?aaei?eyoey”, Iineaa, 1993
a.

2. A.E. Oeoeei, N.N. Aa?oaiai, A.A. Iee?theia “Aooaaeoa?neee o/ao e
oeiainiaue aiaeec ia eiiia?/aneeo i?aaei?eyoeyo”, Iineaa, 1996 a.

3. Aiae?aaa A.I. “Ii?yaeie ninoaaeaiey aiaeiaie io/aoiinoe ca 1998 a.”,
aeo?iae “Aeaaaoo” ?1, 1999 a.

4. Aaeaiooea A.I., Eaaiaiei I.E. “100 aii?inia e ioaaoia ii aiaeeco
oicyenoaaiiie aeayoaeueiinoe i?iiuoeaiiuo i?aaei?eyoee”, Iineaa, 1996 a.

5. Aaiaaa A.N. “Eiiiaioa?ee e Iieiaeaieth ii aaaeaieth aooaaeoa?neiai
o/aoa e aooaaeoa?neie io/aoiinoe a ?O”; aeo?iae “Aooaaeoa?neee o/ao”
?1, 1999 a.

6. Aac?oeeo I.N. “Iniaaiiinoe aooaaeoa?neiai o/aoa”, aeo?iae “Aeaaaoo”
?2, 1998 a.

7. Aac?oeeo I.N., “O/aaiia iiniaea”, Iineaa, 1995 a.

8. Aaeia A.I., “Oeiainu e noaoenoeea”, Iineaa, 1995 a.

9. Aa?inoaei E.A. “Aiaeec oeiainiaie io/aoiinoe”, Iineaa,
1996a.

10. A.A. Eiaaeaa “Oeiainiaue aiaeec”, Iineaa, 1997 a.

11. Aieiaeei N.Ae. “Ioeaiea ?acoeueoaoia oicyenoaaiiie aeayoaeueiinoe
i?iiuoeaiiuo i?aaei?eyoee”, Iineaa, 1994 a.

12. Aoeiia I.A. “Aiaeec iieacaoaeae eeeaeaeiinoe”, aeo?iae
“Aooaaeoa?neee o/ao” ?6, 1997 a.

13. E. Ai?oo, I. ?aaaioeio “Yeiiiieea oe?iu”, Iineaa 1993 a.

14. Eaiuoaiia I.E., “I?aeoe/aneia iiniaea ii aooaaeoa?neiio o/aoo”,
Iineaa, 1996 a.

15. Eaiae?aeia I.I., E?aniiaa E.E. “I?eioeeiu aooaaeoa?neiai o/aoa”,
Iineaa, 1995 a.

16. Eaoii?iaa A.A. “Iiaeaioiaea e aaoiiaoecaoeee”, aeo?iae
“Aaoiiaoecaoeey aooaaeoa?neiai o/aoa” 1998 a.

17. Eiaaeaa A.A. “Oeiainiaue aiaeec”, Iineaa, 1996 a.

18. Eiaaeaaa A.I., “Oeiainu”, Iineaa, 1996 a.

19. Eiaaanthe I.?., Nieieianeay C., “Aiaeec i?iecaiaenoaa e ?aaeecaoeee
a ANOI”, Iineaa, 1992 a.

20. Eiiae?aeia I.I. “Aooaaeoa?neee o/ao”, Iineaa 1990 a.

21. Eiiae?aeia I.I. “Aooaaeoa?neee o/ao”, Iineaa, 1994 a.

22. Eiiae?aeia I.I., Eiiae?aeia E.I. “Aooaaeoa?neee o/ao a athaeaeaoiuo
i?aaiecaoeeyo”, Iineaa, 1996 a.

23. Eiaeieeia E.I. “I?aaeea ioeaiee noaoae aooaaeoa?neie io/aoiinoe”,
aeo?iae “Aooaaeoa?neee o/ao” ?11, 1998 a.

24. Eoaiaie A.A., “I?aaiecaoeey aooaaeoa?neiai o/aoa e io/aoiinoue”,
Iineaa, 1996 a.

25. Iaia?ueaaa A.E. Eiiiaioa?ee e iieiaeaieth ii aooaaeoa?neiio o/aoo
“Aooaaeoa?neay io/aoiinoue i?aaiecaoeee” IAO 4/98, aeo?iae “Aeaaaoo” ?5,
1998 a.

26. Ieoaeeianeay TH.A. “Aiaeiaay io/aoiinoue”, aeo?iae “Aeaaaoo” ?3,
1999 a.

27. Iiaiaeai?neee A.Ae. “I iieiaeaiee “Oeiainiaay io/aoiinoue
i?aaei?eyoey””, aeo?iae “Aooaaeoa?neee o/ao” ?7, 1997 a.

28. Iao?ia A.A., Eiaaeaa A.A., “Eae /eoaoue aaeain”, Iineaa, 1994 a.

29. O. Aaeaaaiia “Oeiainiaue iaiaaeaeiaio”, Iineaa, 1993 a.

30. Oa?aiao A.Ae. “Yeiiiie/aneee aiaeec a oi?aaeaiee i?iecaiaenoaii”
1984 a., Iineaa.

31. Oa?aiao A.Ae., Naeooeei ?.N. “Iaoiaeeea eiiieaeniiai aiaeeca
oicyenoaaiiie aeayoaeueiinoe i?iiuoeaiiiai i?aaei?eyoey”, Iineaa 1990 a.

32. Oo?aiia A.E. “1N: Aooaaeoa?ey 7.5” aeo?iae “Aooaaeoa? e eiiiuethoa?”
?2, 1998 a.

33. ssieei A.A. “Oeiainiai-oicyenoaaiiay aeayoaeueiinoue i?aaei?eyoey:
Iaoiaeeea aiaeeca”, Iineaa, 1990 a.

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