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Бухгалтерский анализ рентабельности предприятия

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Aiaeec aaeainiaie i?eauee e ?aioaaaeueiinoe i?aaei?eyoey

A ninoaa aaeainiaie i?eauee aoiaeyo neaaeothuea yeaiaiou e ninoaaiua
/anoe:

1.I?eaueue io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa (i?eaueue io
iniiaiie aeayoaeueiinoe)

Aiaeec aeaiiie ninoaaiie /anoe i?iaiaeeony ii n?aaenoaai ?an/?oa
oaeoi?ia: iau?ia i?iaeaae, no?oeoo?u i?iaeaaaaiie i?iaeoeoeee,
i?iaeaaeiua oeaiu, naaanoieiinoue i?iaeaaaaiie i?iaeoeoeee, aeeythueo ia
yoo /anoue.

2.I?eaueue io i?i/ae ?aaeecaoeee, eioi?ay neeaaeuaaaony ec neaae.

-i?eaueue io i?iaeaaee OIOe

-I?eaueue io ?aaeecaoeee i?iaeoeoia iiaeniaiiai oicyenoaa

-I?eaueue io ?aaeecaoeee iniiaiuo oiiaeia e IIA.

3.Aia ?aaeecaoeeiiiua oeiainiaua ?acoeueoaou.

Yeaiaioaie yoie ninoaaiie /anoe yae. ?acoeueoaou io i?iaaaeaiey
neaaeothueo aia?aaeecaoeeiiiuo iia?aoeee:

-Aeieaaia o/anoea a ae?oaeo niaianoiuo i?aaei?eyoeyo

-Naea/a, nu?i a a?aiaeo ieiuaaeae eee iiiauaiee iniiaiuo n?aaenoa, caiee

-Iieo/aiiua eee oiea/aiiua oo?aou io iaeniieiaiey aeieaiauo
iaycaoaeuenoa

-Nienaiea aeaaeoi?neie caaeieaeaiiinoe(oauoie)

-Oauoee io noeoeeiuo aaaenoaee

-Iia?aoeee n oeaiiuie aoiaaaie

-Aaethoiua iia?aoeee.

Aiaeec eaaeaeie ec ninoaaiuo /anoae e yeaiaioia i?iaiaeeony iaoiaeii
?an/?oa aaniethoiuo e ioiineoaeueiuo ioeeiiaiee.

Aan=O-I,Ioiineo=Aan/eoia ii ieaio*100

Aiaeec ?aioaaaeueiinoe

?aioaaaeueiinoue – yoi ioiineoaeueiue iieacaoaeue, eioi?ue iaeaaeaao
naienoaii n?aaieiinoe e oa?aeoa?ecoao noaiaiue aeioiaeiinoe oie eee eiie
aeayoaeueiinoe i?aaei?eyoey. Iacaaeneii io aeaea ?aioaaaeueiinoue
aiaeece?oaony niiniaii ?an/?oa ioeeiiaiee, o.e /anoi ?aioaaaeueiinoue
?ann/eouaaaony a %. Ioiineoaeueiiai ioeeiiaiey iao. ?ann/eouaatho
neaaeothuea aeaeu ?aioaaaeueiinoe, eioi?ua a iineaaenoaee iiaeaa?aathony
aiaeeco:

1. ?aioaaaeueiinoue i?iaeaae = I?eaueue io ?aaeecaoeee/au?o/ea io
?aaeecaoeee (aac IAeN, aeoeecia)*100%

2. ?aioaaaeueiinoue oiaa?iiai auionea = I?eaueue oiaa?iiai
auionea/naaanoieiinoue oiaa?iiai auionea*100%

3. ?aioaaaeueiinoue i?aaei?eyoey = (I?eaueue io ?aaeecaoeee/au?o/ea io
?aaeecaoeee(aac IAeN))*(N?aaeiaaiaeiaoth noieiinoue iniiaiuo
i?iecaiaenoaaiiuo oiiaeia/naaanoieiinoue iniiaiuo i?iecaiaenoaaiiuo
oiiaeia)*100%

4. ?aioaaaeueiinoue nianoaaiiiai eaieoaea = aaeainiaay
i?eaueue/N?aaeiaaiaeiaay noieiinoue nianoaaiiuo enoi/ieeia*100%.Aeaiiue
iieacaoaeue eioi?ie?oao ia yooaeoeaiinoe eniieueciaaiey nianoaaiiiai
eaieoaea, eioi?ue iaoiaeeony iiae aicaeaenoaeai eciaiaiey
?aioaaaeueiinoe i?iaeaae e ioaea/e io aeiaeaiey nianoaaiiuo enoi/ieeia.

5. ?aioaaaeueiinoue nianoaaiiiai eaieoaea = (Aaeainiaay i?eaueue/au?o/ea
io ?aaeecaoeee n IAeN)*(Au?o/ea io ?aaeecaoeee n IAeN/N?aaeiaaiaeiaay
noiia eoiaa aaeaina)*(N?aaeiaaiaeiaay noiia eoiaa eaieoaea/noiia
nianoaaiiuo enoi/ieeia)

Aiaeec ea/anoaa i?iaeoeoeee

A ?acoeueoaoa ?aaeecaoeee i?iaeoeoeee iieo/atho au?o/eo. Ia aaee/eio
au?o/ee aeeyao neaaeothuea oaeoi?u:

– ni?in e i?aaeeiaeaiea i?iaeoeoeee ia ?uiea

– oeaia yoie i?iaeoeoeee e o.ae.

– ea/anoai auioneaaiie i?iaeoeoeee

Anee i?aaei?eyoea auioneaao i?iaeoeoeeth ieceiai ea/anoaa,

oi iii auioaeaeaii i?iaeaaaoue a? ii aieaa ieceei oeaiai e ooeaieaaoue a
i?ioeanna ?aaeecaoeee.

Nouanoaotho iauaeoeaiua i?e/eiu oiai, /oi i?aaei?eyoea auioneaao
i?iaeoeoeeth ieceiai ea/anoaa.

1. Nu?ue? ieceiai ea/anoaa

2. Noa?ia eciioaiiia iai?oaeiaaiea

3. Ieceay eaaeeoeeaoeey eaae?ia.

Oaaeeoea 16 Aeeyiea ea/anoaa ?aaeeciaaiiie i?iaeoeoeee ia au?o/eo io
i?iaeaae

1 eieiiea «I?iaeoeoeey» (1 aunoaai ni?oa 2 I-iai ni?oa 3 II-iai ni?oa 4
eoiai)

2 eieiiea «oeaia ca aae. i?i-oeee, ?oa.»

3 eieiiea «Ieai»,aeaeeony ia(eie-ai e noiia au?o/ee)

4 eieiiea «io/?o»,aeaeeony ia (eie-ai e noiia au?o/ee)

5 eieiiea «Ioeeiiaiea»

Noiia ii ieaio = oeaio ca aae. i?i-oeee*eie-ai ii ieaio

Noiia au?o/ee ii io/?oo = oeaio ca aae. i?i-oeee*eie-ai ii io/?oo
Ioeeiiaiey = ec noiiu au?o/ee ii io/?oo – noiio au?o/ee ii ieaio Auaiae:
ec i?eaaae?iiie oaaeeoeu aeaeii, /oi, ia niio?y ia oi, /oi ia aeaiiii
i?aaei?eyoee ieai iinoaaee a iaoo?aeueiii au?aaeaiee auiieiai,
oaeoe/aneay au?o/ea iaiueoa ieaiiaie e iia oiaiueoeeanue ia 2500?,

yoi i?iecioei o.e. i?iaeoeoeey aunoaai ni?oa auea ?aaeeciaaia iaiueoa,
/ai caieaie?iaaii.

Aiaeec eeeaeaeiinoe aaeaina. Iieacaoaee eeeaeaeiinoe

Eeeaeaeiinoue – yoi niiniaiinoue i?aaei?eyoey i?aa?auaoue oeaiiinoe a
aeaiueae.

Aeaeu eeeaeaeiinoe:

1.Eeeaeaeiinoue i?aaei?eyoey – niiniaiinoue oicyenoaothuaai noauaeoa
i?aa?auaoue naie aeoeau a aeaiaaeiua n?aaenoaa n oeaeueth iie?uoey anao
ieaoaaeae a n?ie.

2.Eeeaeaeiinoue aaeaina – noaiaiue iie?uoey iaycaoaeuenoa i?aaei?eyoey
aai aeoeaaie, n?ie i?aa?auaiey eioi?uo a aeaiueae niioaaonaoao n?ieo
iiaaoaiey iaycaoaeuenoa.

3.Eeeaeaeiinoue aeoeaia aaee/eia ia?aoiay a?aiaie i?aa?auaiey aeoeaia a
aeaiaaeiua n?aaenoaa.

I?e aiaeeca ONI eco/aaony a iniiaiii eeeaeaeiinoue aaeaina, aeaeaaony
yoi i?e iiiiue ninoaaeaiey aaeaina iaooi-yoio aaeain ninoaaeyaony ioo?i
a?oiie?iaee noaoae aeoeaa e ianneaa, i?e yoii noaouee aeoeaa
a?oiie?othony a caaeneiinoe io nei?inoe i?aa?auaiey eo a aeai. n?-aa, a
ianneau a?oiie?othony a caaeneiinoe io n?i/iinoe eo iieaou.

A?oiie?iaea aeoeaa:

A1-iaeaieaa eeeaeaeiua aeoeau aeai.n?-aa i?aaei?., e?aoein?i/iua
oei.aeiaeaiey)

A2-auno?i ?aaeecoaiua aeoeau(aeaaeoi?neay caaeieaeaiiinoue ieaoaaee ii
eio.aei 12 ianyoeaa)

A3-Iaaeeaiii ?aaeecoaiua aeoeau (caianu ,IAeN, aeaaeoi?neay
caaeieaeaiiinoue ieaoaaee ii eio. aieaa 12 ianyoeaa, i?i/ea iai?ioiua
aeoeau)

A4-O?oaeii?aaeecoaiua aeoeau (aiaiai?ioiua aeoeau, aeiaeaiey a onoaaiue
eaieoae ae?oaeo i?aaei?eyoee)

A?oiie?iaea ianneaa:

I1-iaeaieaa n?i/iua iaycaoaeuenoaa (e?aaeeoi?neay caaeieae.)

I2-E?anein?i/iua ianneau (e?aoein?. e?aaeeou e caeiu, ?an/?ou ii
aeeaeaeaiaeai)

I3-Aeieain?i/iua ianneau (aeieain?i/iua e?aaeeou e caeiu, aeioiaeu
aoaeoueo ia?eiaeia, ?aca?au i?aaenoiyueo ieaoaaeae)

I4-Iinoiyiiua ianneau(aeiaeaiey a onoaaiue eaieoae, noiia ?aca?aiiai e
aeiaaai/iiai eaieoaea)

Aaeain iaooi i?ecia?ony aaniethoii eeeaeaeiui anee auiieiythony neaae.
niioiioaiey:

A1 aieueoa eeai ?aaii I1

A2 aieueoa eeai ?aaii I2

A3 aieueoa eeai ?aaii I3

A4 iaiueoa eeai ?aaii I4

Anee niioiioaiey ia auiieiythony, oi ?ann/eouaatho neaaeothuea
iieacaoaee eeeaeaeiinoe:

1.Eiyooeoeeaio oaeouae eeeaeaeiinoe (eiyo. iie?uoey) ?aaai ioiioaieth
noieiinoe anao iai?ioiuo n?aaenoa e aaee/eia e?aoein?i/iuo
iaycaoaeuenoa.

Eo.e=A1+A2/I1+I2

Ii?iaoeaiia cia/aiea eiyooeoeeaioa 12.7,oi
aa?iyoiinoue aaie?ionoaa iaea. Aiaeec cao?ao ia i?iecaiaenoai
i?iaeoeoeee. Iiiyoea oi/ee aacoauoi/iinoe.

Aiaeec cao?ao ia i?iecaiaenoai (aiaeec naaanoieiinoe auionea) eiaao
ia?iiiia cia/aiea o.e eiaiii io aaee/eiu naaanoieiinoe caaenyo eiia/iua
?acoeueoaou aeayoaeueiinoe i?aaei?eyoey.

Ninoaa cao?ao aeeth/aaiuo a naaanoieiinoue ii?aaeaeyaony iieiaeaieai
ooaa?aeae?iiui ainoae. eiieoaoii ii noaoenoeea, a iaoiaeu
eaeueeoee?iaaiey ii?aaeaeyao naii i?aaei?eyoea n oi/ee c?aiey
iioeiaeueiinoe.

Oaeei ia?acii caaea/aie aiaeeca cao?ao ia i?iecaiaenoai yae:

1.Ioeaiea aeeiaieee aaaeiaeoeo iieacaoaeae.

2.Ii?aaeaeaiea oaeoi?ia iiaeeyaoeo ia iieacaoaee.

3.Ioeaiea auiieiaiey ieaia ii nieaeaieth naaanoieiinoe, eae ii
ioaeaeueiui aeaeai i?iaeoeoeee oae e a oeaeii ii i?aaei?eyoeth.

4. Auyaeaiea ?aca?aia nieaeaiey naaanoieiinoe.

5.?ac?aaioea e aiaae?aiea ia?ii?eyoee ii iaeaeaiiui ?aca?aai.

Iniiaiie oeaeueth aeaiiiai aiaeeca yaeyaony iiauoaiea yooaeoeaiinoe anao
eniieuecoaiuo ?aca?aia.

Enoi/ieeaie eioi?iaoeee aeey aiaeeca yae:

1. Noaoenoe/aneea aeaiiua, naaaeaiuey i cao?aoao ia i?iecaiaenoai e
?aaeecaoeeth i?iaeoeoeee.

2. Naaaeaiuey i aeaeaeaiee ?aaioathueo e cao?aoao ia iieaoo o?oaea.

3. Aeaiiua a.o(ae/i ?10,10/1, io/?o i naaanoieiinoe.

4. Niaou ?anoiaeia e io/?ou ii eniieiaieth yoeo niao.

I?e aiaeeca cao?ao ia i?iecaiaenoai ia?aia ianoi caieiaao aiaeec noaoae
eaeueeoeyoeee, eioi?ue i?iaiaeeony niiniaii ?an/?oa ioeeiiaiee.

Iaeao oaaeeoeu:

1-ay eieiiea Noaouee eaeueeoeyoeee(1-11, Eoiai i?iec-ay
naaanoieiinoue,12-Eiiia?/aneea ?anoiaeu, Anaai iieiay naaanoieiinoue.)

2-ay Ieai

3-yy Oaeo

4-ay Ioeeiiaiea – aeaeeony ia aaniethoiia e ioiineoaeueiia.

Ec anao ia?a/eneaiiuo oaeoi?ia, oaeoi? 2.Aica?aoiua iooiaeu yaeyaony
oaeoi?ii ia?aoiiai aeaenoaey, o.a oiaiueoaao iauoth noiio naaanoieiinoe.

Aiaeec i?iaiaeeony ioo?i ?an/?oa ioeeiiaiee ii eaaeaeie noaouea, caoai
iaoiaeeony iieiay e i?iecaiaenoaaiiay naaanoieiinoue e aeaeaaony auaiae
i oii, eaeea noaouee eaeueeoeyoeee nouanoaaiii eciaiyee naaanoieiinoue.
Aeey oiai /oiau aeaoue ?aeiiaiaeaoeee i?iaiaeyo oaeoae?iiue aiaeec
eaaeaeie ec noaoae.

A iaeioi?uo neo/ayo ?ann/eouaatho no?oeoo?o naaanoieiinoe aeey oiai /oi
au iiniio?aoue eae eciaieeny oaeaeueiue aan eaaeaeie ec noaoae
eaeueeoeyoeee. Iiiyoea oi/ee aacoauoi/iinoe.

Aeey oiai /oi au i?aaei?eyoea iieo/aei i?eaueue, iii aeieaeii auioneaoue
noieueei i?iaeoeoeee /oi au aeaiueae iieo/aiiua io ?aaeecaoeee ia
oieueei iieiinoueth o?aoeeenue ia i?iecaiaenoai, ii e /anoue eo
inoaaaeanue a aeaea i?eauee. Nouanoaoao caeiiiia?iinoue, /oi cao?aou ia
aaeeieoeo i?iaeoeoeee n oaaee/aieai iau?ia i?iecaiaenoaa oiaiueoathony,
ii yoiio i?aaei?eyoeth auaiaeii ia?aueaaoue iau?i i?iecaiaenoaa. *oi au
naaanoieiinoue aaeeieoeu auionea iaoiaeeeanue aeaoaaea, ii n ae?oaie
noi?iiu yoiio i?aiyonoaoao ia?aie/aiey ?uieia nauoa e
iaieao?aeaniiniaiinoue iieoiaoaeae. Oaeei ia?acii i?aaei?eyoea aeieaeii
auioneaoue i?iaeoeoeee noieueei, /oi au iaoiaeeony a i?eauee, a i?eaueue
iiaeii ?ann/eoaoue, anee oi/ii ciaoue ieaea eaeiai iau?ia auionea
i?aaei?eyoea ia aeieaeii iioneaoueny. Yoio iau?i auionea iineo iacaaiea
oi/ee aacoauoi/iinoe (ii?ia ?aioaaaeueiinoe, e?eoe/aneee iau?i).

Aeey ?an/?oa oi/ee aacoauoi/iinoe eniieuecotho 2 iaoiaea:

1. Aeaaa?ae/aneee – Ve?=OIC/Oe-OIa?3(1), aaea

Ve? – iau?i e?eoe/aneee, oi/ea aacoauoi/iinoe.

OI3-oneiaii iinoiyiiua cao?aou ia aanue iau?i

Oe – oeaia aaeeieoeu i?iaeoeoeee

OIa?C – oneiaii ia?aiaiiua cao?aou ia aaeeieoeo i?iaeoeoeee.

2. A?aoe/aneee, aa??i aeaa ine Io e Io, Io-Iau?i, oo, Io-cao?aou, o.?.

Aiaeec o?iaiy i?iecaiaeeoaeueiinoe o?oaea

Aiaeec o?iaiy oaoiieiaee aeeth/aao ioeaieo i?ia?anneaiinoe e
oaoiieiae/iinoe iniiaiua iieacaoaee o?iaiy oaoiieiaee; ii?aaeaeyao
iieacaoaeue i?ia?anneaiinoe oaoiieiaee eioi?ua aeieaeiu auoue
ia?ii?eyoeyie ii aeaeueiaeoaio niaa?oainoaiaaieth. 1. iniiaiuie
iieacaoaeyie ioeaiee e aiaeeca o?iaiy oaoiieiaee yaeyaony: oaeaeueiue
aan i?iaeoeoeee ecaioiaeaiiue ii i?ia?anneaiui oaoiieiaeyi a iauai
iauaia i?iaeoeoeee. 2. eiyooeoeeaio oaoiieiae/aneie iniau?iiinoe. 3.
oaeaeueiue aan iaoeiiiai a?aiaie a oaoie/aneie o?oaei?ieinoe. Aiaeec
o?iaiy oaoiieiaee aeeth/aao ioeaieo yooaeoeaiinoe inouanoaeyaiuo
ia?ii?eyoee ii niaa?oainoao oaoiieiaee, iaoa?eaei?ieinoe, naaanoieiinoe
i?iaeoeoeee. Aiaeec nieaeaiey o?oaei?ieinoe ecaioiaeaiiie i?iaeoeoeee
inouanoaeyaony ioo?i n?aaiaiey aeaiiuo i ii?iao a?aiaie ia auiieiaiea
oaoiieiae/aneeo iia?aoeee aei e iinea auiieiaiey ioaeaeueiuo ia?ii?eyoee
iicaieeo ii?aaeaeeoue eciaiaiea o?oaei?ieinoe. N?aaiaiea aeaiiuo i
ii?iao a?aiaie cao?a/aiiuo ia aiaeiae/iua iia?aoeee e ia ae?oaeo
i?aaei?eyoeyo iicaieyao naeaeaoue auaiae i iaiaoiaeeiinoe ia?aoiaea ia
aieaa i?ia?anneaiua iaoiaeu oaoiieiaee. Aiaeec eciaiaiey
iaoa?eaei?ieinoe a ?acoeueoaoa inouanoaeaiey oaoiieiae/aneiai i?ioeanna
i?iaiaeeony ii aeaiiui oi?iu ?12NI. Io/?o ii auiieiaieth ii?i e caaeaiee
ii n?aaeiaio nieaeaieth ii?i ?anoiaea nu?uey e iaoa?eaeia. A i?ioeanna
aiaeeca iaiaoiaeeii auyaeoue aeiiouaiiua ia?a?anoiaeu nu?uey e
iaoa?eaeia ii i?e/eia iaauiieiaiey ieaiiauo ia?ii?eyoee ii
niaa?oainoaiaaieth oaoiieiaee. ?an/?o io nieaeaiey iaoa?eaeueiuo cao?ao
a ?acoeueoaoa aiaae?aiey iiauo oaoiieiaee i?iecaiaeeony ii oi?ioea: Y =
(I1-I0)*A, aaea I1,I0 – iaoa?eaeueiua cao?aou, A – iau?i auionea
i?iaeoeoeee iinea aiaae?aiey ia?ii?eyoee ii iiaie oaoiieiaee.

Aeaeu yeiiiie/aneiai aiaeeca

Ii ooieoeeyi oi?aaeaiey yeiiiie/aneee aiaeec aeaeeony ia:

iia?aoeaiue, iineaaeothuee e ia?niaeoeaiue.

– iia?aoeaiue(oaeouee) aiaeec naycai n ooieoeeae iia?aoeaiiai oi?aaeaiey
i?-aii,

n iai?a?uaiui eiio?ieai ca auiieiaieai ieaia.

Oeaeueth oaeiai aiaeeca yae. auyaeaiea i?e/ei ioeeiiaiey io ieaia e
?ac?aaioea ia?ii?eyoee ii ono?aiaieth naeaeaia (aooaaeoa?u i?iaiaeyo).

– iineaaeothuee – naycai n ooieoeeae e?aoein?i/iiai ieaie?iaaiey e
i?iaiaeeony a oeaeyo iieo/aiey iauaeoeaiie ioeaiee aeinoeaioouo
?acoeueoaoia i?aaei?eyoey.

?acoeueoaou ioi?ieythony a aeaea iauynieo. caienie e aoo. io/?oai.

– ia?niaeoeaiue – naycai n ooieoeeae aeieain?i/iiai ieaie?iaaiey,

aai caaea/ae yaeyaony auyaeaiea caeiiiia?iinoae a i?-ie e nioe. aeayo.
i?aaei?eyoee.

Yeiiiie/aneee aiaeec iiae?acaeaeyaony ia eiiieaeniue(iieiue) e
oaiaoe/aneee(eieaeueiue).

Eiiieaeniue aiaeec i?aaeiieaaaao eco/aiea iieacaoaeae anae
i?iecaiaenoaaiiie e nioe. aeayo., a oaiaoe/aneee ioaeaeueiue
iieacaoaeae, iauaeoia e i?ioeannia.

Eiiieaeniuie yae. iineaaeothuee e ia?niaeoeaiue. Oaiaoe/aneei yae.
iia?aoeaiue aiaeec.

enoi/ieee eioi?iaoeee aooae o?aaiaaiey e eioi?iaoeee aeey aiaeeca

O?aaiaaiey, i?aaeuyaeyaiua e eioi?iaoeeiiiiio iaania/aieth aiaeeca.

Yeiiiie/aneay eioi?iaoeey aeieaeia auoue iao/ii i?aaieciaaiiie e
aeieaeia ioaa/aoue ?yaeo o?aaiaaiee:

Iauaeoeaiinoue, aaeeinoai eioi?i. a ieaiiauo e o/?oiuo enoi/ieeao,

ia?aie/aiea eioi?iaoeee, o.a ono?aiaiea a? aeoaee?iaaiey,

aeinoaoi/iinoue eioi?iaoeee aeey iia?aoeaiiai oi?aaeaiey i?iecaiaenoaii,

auno?ioa iieo/aiey aiaeeoe/aneeo iieacaoaeae.

Iieacaoaee yooaeoeaiinoe eniieueciaaiey io

I?e aiaeeca iniiaiuo oiiaeia aieiaiea ia?auatho ia oieueei ia eo
aaee/eio, no?oeoo?o e oaoie/aneia ninoiyiea, ii oae aea e ia
yooaeoeaiinoue eo eniieueciaaiey. *ai yooaeoeaiae eniieuecothony IO oai
aieueoa iau?i auiouaiiie i?iaeoeoeee e auoa i?iecaiaeeoaeueiinoue
o?oaea. Aeey ii?aaeaeaiey yooaeoeaiinoe eniieueciaaiey IO eniieuecoaony
?yae iieacaoaeae iniiaiuie ec ieo yae:

Oiiaeiioaea/a – Oi – iieacuaaao eaeay aaee/eia oiaa?iie eee
?aaeeciaaiiie i?iaeoeoeee i?eoiaeeony ia 1 ?oaeue IO.

Oi = oiaa?iay (?aaeec.)i?iaeoeoeey/ia?aiia/aeueioth noieiinoue IO.

*ai auoa Oi, oai yooaeoeaiaa eniieuecothony IO.

Oiiaei?ieinoue – Oa – eaeay aaee/eia IN i?eoiaeeony ia 1 ?oaeue oiaa?iie
eee ?aaeeciaaiiie i?iaeoeoeee.

Oa = Ia?aiia/. noiei. IO/oiaa?iay (?aaeec.)i?iaeoeoeey (1/Oi)

*ai ieaea Oa, oai yooaeoeaiaa eniieuecothony IO.

Oiiaeiaii?oae?iiinoue – Oa – eae iaania/aiu ?aaioieee i?aaei?eyoey IN.

Oa = N?aaeianieni/iay /eneaiiinoue ?aai/eo/ia?aiia/aeueioth noieiinoue
IO.

*ai auoa Oa, oai yooaeoeaiaa eniieuecothony IO.

Aiaeec yooaeoeaiinoe eniieueciaaiey IO i?iaiaeeony i?e?iii n?aaiaiey a
2-o iai?aaeaieyo:

1. N?aaieaathony aeaiiua ia ia/aei e eiiaoe io/?oiiai ia?eiaea.

2.N?aaieaathony oaeoe/aneea aeaiiua io/?oiiai n oaeoe/aneeie aeaiiuie
i?ioeiai aaceniiai aiaea.

Oaaeeoea. Aiaeec yooaeoeaiinoe eniieueciaaiey IO.

1-ay eieiiea Iieacaoaee (Ia?aiia/. noiei. IO., Iau?i ?aaeec. i?iae, Oi,
Oa.

2-ay Ia ii/aei ia?eiaea

3-yy Ia eiiaoe aiaea

4-ay Ioeeiiaiea Aaniethoiia.

Auaiae!!!

Iooe iiauoaiey yooaeoeaiinoe IO.

1. Aieaa ?aoeeiiaeueiia eniieueciaaiea iniiaiuo iiuiinoae.

2. Oe?ieia eniieueciaaiea auniei i?iecaiaeeoaeueiie oaoieee.

3. Niaa?oainoaiaaiea no?oeoo?u IO, niioiioaiea aeoeaiie e ianneaiie
/anoe.

4. Naiaa?aiaiiia iaiiaeaiea aeaenoaothueo Io, caiaia onoa?aaoae oaoieee.

5. Iiauoaiea eiyooeoeeaioa niaiiinoe ?aaiou iai?oaeiaaiey.

iiiyoea e nouiinoue aiaeeca i?aaiecaoeeiiii oaoie/aneiai o?iaiy
i?iecaiaenoaa

I?aaiecaoeeiiii oaoie/aneee o?iaaiue i?iecaiaenoaa iiiyoea eiiieaeniia
iii aeeth/aao ?aoeeiiaeueiia eniieueciaaiea i?iecaiaenoaaiiuo iiuiinoae,
i?eiaiaiea nia?aiaiiuo aeinoeaeaiee IOI a oaoieea, oaoiieiaee
i?aaiecaoeee i?iecaiaenoaa, o?oaea e oi?aaeaiey.

Caaea/aie aiaeeca i?aaiecaoeee oao. o?iaiy i?iecaiaenoaa yaeyaony:

1. ioeaiea aeinoeaiooiai o?iaiy;

2. ii?aaeaeaiea oaiiia ?inoa o?iaiy;

3. ii?aaeaeaiea noaiaie aai aicaeaenoaey ia yooaeoeaiinoue
i?iecaiaenoaa.

Aiaeec i?aaiecaoeee oaoie/aneiai inouanoaeyaony n iiiiuueth nenoaiu
iieacaoaeae e eo neaaeoao ?acaeaeeoue ia 3 a?oiiu:

1. iieacaoaee oaoie/aneiai o?iaiy i?iecaiaenoaa;

2. iieacaoaee i?aaiecaoeee i?iecaiaenoaa e o?oaea;

3. iieacaoaee o?iaiy oi?aaeaiey.

Ana iieacaoaee ieacuaatho aeoeaiia aicaeaenoaea ia iieacaoaee
yeiiiie/aneiai i?aaei?eyoey i?iecaiaeeoaeueiinoue o?oaea, oiiaeiioaea/o,
iaoa?eaei?ieinoue, naaanoieiinoue e ?aioaaaeueiinoue i?iecaiaenoaa.

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