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Бухгалтерский учет и анализ продажи продукции на примере организации ООО ‘ТД ‘Пикник’

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IAAEAeOIA?IAeIUE EINOEOOO YEIIIIEEE E I?AAA

OOAA?AEAeATH

?oeiaiaeeoaeue aeeieiiiie ?aaiou

_____________________________

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Ieai

aeeieiiiie ?aaiou ia oaio «Aooaaeoa?neee o/ao e aiaeec i?iaeaaee
i?iaeoeoeee ia i?eia?a i?aaiecaoeee»

nooaeaioee 6 eo?na oaeoeueoaoa Yeiiiieee e oi?aaeaiey

Noeiiaie Aeiacu ?eoeaoiaiu

Aaaaeaiea

Aeaaa 1. Iaoiaeieiae/aneea iniiau i?aaiecaoeee o/aoa i?iaeaae
(?aaeecaoeee) oiaa?ia.

1.1. Oeaee, caaea/e e iniiaiua i?eioeeiu o/aoa oiaa?ia a i?aaei?eyoeyo
oi?aiaee.

1.2. Aeieoiaioaeueiia ioi?ieaiea e o/ao aeaeaeaiey oiaa?ia.

1.3. Neioaoe/aneee o/ao i?iaeaaee oiaa?ia.

1.4. Ioeaiea oiaa?ia.

1.5. Aiaeec i?iaeaae e yeiiiie/aneie yooaeoeaiinoe oi?aiauo iia?aoeee

Aeaaa 2. Nenoaia aooaaeoa?neiai o/aoa e aiaeeca i?iaeaae oiaa?ia a III
«OAe «Ieeiee».

2.1 E?aoeay oa?aeoa?enoeea III «OAe «Ieeiee».

2.2 E?aoeee aiaeec iniiaiuo oaoieei-yeiiiie/aneeo iieacaoaeae

2.3 Nenoaia aooaaeoa?neiai o/aoa i?iaeaae oiaa?ia a III «OAe «Ieeiee».

2.4 Aiaeec yooaeoeaiinoe i?iaeaae oiaa?ia a III «OAe «Ieeiee»

Aeaaa 3. ?aeiiaiaeaoeee ii i?aaiecaoeee aooaaeoa?neiai o/aoa e aiaeeca
i?iaeaae a III «OAe «Ieeiee».

3.1. ?aeiiaiaeaoeee ii iiauoaieth iaaeaaeiinoe e yooaeoeaiinoe nenoaiu
aooaaeoa?neiai o/aoa.

3.2. ?aeiiaiaeaoeee ii eoiaai aiaeeca i?iaeaae oiaa?ia a III «OAe
«Ieeiee».

Caeeth/aiea

Nienie eniieueciaaiiie eeoa?aoo?u.

_______________________

«___»____________200__ a.

AAAAeAIEA

Oi?aiaey yaeyaony aaaeiaeoae io?aneueth oicyenoaaiiie aeayoaeueiinoe. A
noa?a ?icie/iie oi?aiaee caeai/eaaaony i?ioeann ia?auaiey oiaa?ia e iie
ia?aoiaeyo a noa?o ee/iiai iio?aaeaiey. ?icie/iay oi?aiaey – ?aaeecaoeey
oiaa?ia iaiin?aaenoaaiii ianaeaieth aeey ee/iiai iio?aaeaiey. A noa?a
iioiaie oi?aiaee i?ienoiaeeo ia?a?ani?aaeaeaiea e?oiiuo oiaa?iuo e
oeiainiauo iioieia. Caeanue iaoiaeyo naia i?eiaiaiea oeaeua io?anee
yeiiiie/aneeo ciaiee, oaeeo eae eiaenoeea, a aieaa iieiie ia?a
?ane?uaaaony oeiainiaue iaiaaeaeiaio.

Oeaeueth aeeieiiiie ?aaiou yaeyaony eco/aiea ii?yaeea e iniaaiiinoae
o/aoa oiaa?ia a i?aaiecaoeeyo iioiaie e ?icie/iie oi?aiaee, a oaeaea
i?iaaaeaiea aiaeeca nenoaiu aooaaeoa?neiai o/aoa ia enneaaeoaiii
i?aaei?eyoee. Iauaeoii enneaaeiaaiey a III «OAe «Ieeiee» yaeythony
ia?ae/iua aeieoiaiou e aooaaeoa?neea ?aaeno?u, naycaiiua n o/aoii
?aaeecaoeee oiaa?ia.

N iiiiuueth aeaiiuo ia?ae/iiai o/aoa, ?aaeno?ia neioaoe/aneiai e
aiaeeoe/aneiai o/aoa io?aaeaia iniaaiiinoue o/aoa ecaea?aeae ia?auaiey e
aaeiaiai aeioiaea aeaiiie oe?iu, a oaeaea i?iaiaeece?iaai iioiaue e
?icie/iue oiaa?iiai?io. Yoe iieacaoaee ieacuaatho aieueoia aeeyiea ia
ana eiee/anoaaiiua e ea/anoaaiiua iieacaoaee ?aaiou i?aaei?eyoey
oi?aiaee.

A oeaeii aeaiiay ?aaioa ninoieo ec: aaaaeaiey, o?ao aeaa, caeeth/aiey,
nienea eniieuecoaiie eeoa?aoo?u e i?eeiaeaiee e ?aaioa.

A ia?aie aeaaa aeeieiiiie ?aaiou ?ane?uou iniiaiua i?eioeeiu o/aoa
?aaeecaoeee oiaa?ia, /oiau ?aoeoue eiiieaen aooaaeoa?neeo caaea/,
eioi?ua noaaeo ia?aae niaie oe?ia. Aeey oiai, /oiau i?aaeeueii naeaeaoue
aooaaeoa?neea caiene e ii?aaeaeeoue oeiainiaue ?acoeueoao aeayoaeueiinoe
i?aaei?eyoey, iaiaoiaeeii ii?aaeaeeoueny a ioeaiea oiaa?ia, eioi?ay
oeene?oaony a o/aoiie iieeoeea oe?iu, ?ac?aaioaiiie enoiaey ec
niaoeeoeee ?aaiou i?aaei?eyoey.

Oaeaea a aeaiiie aeaaa iieacaii aeieoiaioaeueiia ioi?ieaiea ?aaeecaoeee
oiaa?ia, ii?yaeie ninoaaeaiey e i?iaa?ea oiaa?iuo io/aoia. Oaeaeaii
aieiaiea aaaeaieth aiaeeoe/aneiai o/aoa oiaa?ia, ?aaeno?ai
aooaaeoa?neiai o/aoa, eioi?ua i?eiaiythony ia aeaiiii i?aaei?eyoee aeey
o/aoa oiaa?ia e o/aoa ?an/aoia n iieoiaoaeyie. I/aiue aaaeii a
aooaaeoa?neii o/aoa oi?aiaiai i?aaei?eyoey i?aaeeueii ii?aaeaeeoue
aaeiaue aeioiae e ecaea?aeee ia?auaiey ca io/aoiue ia?eiae, iiyoiio a
?aaioa ?ane?uoa niaoeeoeea ?an/aoa aaeiaiai aeioiaea e iniaaiiinoe o/aoa
ecaea?aeae ia?auaiey. A ?aaioa iieacaiu ii?yaeie i?iaaaeaiey e
aeieoiaioaoeeiiiia ioi?ieaiea eiaaioa?ecaoeee e io?aaeaiea a o/aoa aa
?acoeueoaoia, a oaeaea o/ao ?aaeecaoeee oiaa?ia ii aeiaiai?o eiiennee e
o/ao ia?aioeaiee oiaa?ia.

Ai aoi?ie aeaaa i?iaiaeeony iiae?iaiia eco/aiea iauaeoa enneaaeiaaiey:
iienaia enoi?ey i?aaei?eyoey, i?aaenoaaeaia no?oeoo?a i?iecaiaenoaa e
nenoaia oi?aaeaiey. Caoai i?iaiaeeony e?aoeee aiaeec
oaoieei-yeiiiie/aneeo iieacaoaeae aeayoaeueiinoe iauaeoa enneaaeiaaiey.
Aeaeaa aiaeece?oaony nenoaia aooaaeoa?neiai o/aoa i?iaeaae a III «OAe
«Ieeiee», enneaaeiaaiea nenoaiu yeiiiie/aneiai aiaeeca i?iaeaae nai
aiaeec yeiiiie/aneie yooaeoeaiinoe oi?aiauo iia?aoeee.

A o?aoueae aeaaa aaoi? aeaao ?aeiiaiaeaoeee ii oeo/oaieth nenoaiu
aooaaeoa?neiai o/aoa e yeiiiie/aneiai aiaeeca a enneaaeoaiie
i?aaiecaoeee, ii eni?aaeaieth iaaei/aoia e iiauoaieth yeiiiie/aneie
yooaeoeaiinoe oi?aiauo iia?aoeee

A caeeth/eoaeueiie /anoe aeeieiiiie ?aaiou naeaeaiu iaiauathuea auaiaeu
i ninoiyiee aooaaeoa?neiai o/aoa e oeiainiaie io/aoiinoe III «OAe
«Ieeiee» ca aiaeece?oaiue ia?eiae.

E aeaiiie ?aaioa i?eeiaeai nienie eeoa?aoo?u, eioi?ue aue eniieueciaai a
i?ioeanna ?aaiou e i?eeiaeaiey, oaycaiiua n oaenoii ?aaiou.

Aeaaa 1. Iaoiaeieiae/aneea iniiau i?aaiecaoeee o/aoa i?iaeaae
(?aaeecaoeee) oiaa?ia

1.1 Oeaee e caaea/e aooaaeoa?neiai o/aoa i?iaeaae a oi?aiaea

Aeey i?aaeeueiiai ?oeiaiaenoaa aeayoaeueiinoueth oi?aiaiai i?aaei?eyoey
iaiaoiaeeii ?aniieaaaoue iieiie, oi/iie, iauaeoeaiie, naiaa?aiaiiie e
aeinoaoi/ii aeaoaeueiie yeiiiie/aneie eioi?iaoeeae. Yoi aeinoeaaaony
aaaeaieai aooaaeoa?neiai o/aoa ia i?aaei?eyoee.

Iniiaiui iauaeoii aooaaeoa?neiai o/aoa a oi?aiaea yaeythony oiaa?u,
iiyoiio aooaaeoa?ey i?aaiecaoeee oi?aiaee iaycaia iaania/eoue iieiue
o/ao iinooiathueo oiaa?ia e naiaa?aiaiiia io?aaeaiea a o/aoa iia?aoeee,
naycaiiuo n eo auauoeai.

O aooaaeoa?neiai o/aoa a oi?aiaea anoue aeaa aeaaiua oeaee [10]:

eiio?ieue ca nio?aiiinoueth oiaa?ia;

naiaa?aiaiiia i?aaeinoaaeaiea ?oeiaiaenoao i?aaiecaoeee eioi?iaoeee i
oaeoe/aneii aaeiaii aeioiaea, i ninoiyiee oiaa?iuo caiania e
yooaeoeaiinoe eo eniieueciaaiey.

Aeey aeinoeaeaiey yoeo oeaeae iaiaoiaeeii ?aoeoue eiiieaen aooaaeoa?neeo
caaea/:

Iaania/aiea niaianoii n ae?oaeie neoaeaaie oi?aiaiai i?aaei?eyoey
iaoa?eaeueiie ioaaonoaaiiinoe ca oiaa?u;

I?iaa?ea i?aaeeueiinoe aeieoiaioaeueiiai ioi?ieaiey, caeiiiinoe e
oeaeaniia?aciinoe oiaa?iuo iia?aoeee, naiaa?aiaiiia e i?aaeeueiia
io?aaeaiea eo a o/aoa;

I?iaa?ea iieiiou e naiaa?aiaiiinoe ii?eoiaeiaaiey oiaa?ia, i?aaeeueiinoe
e naiaa?aiaiiinoe nienaiey ?aaeeciaaiiuo e ioiouaiiuo oiaa?ia;

Iaania/aiea eiio?iey ca niaethaeaieai ii?iaoeaia oiaa?iuo caiania,
auyaeaiey iaoiaeiauo, caeaaeaeuo e iaaeia?iea/anoaaiiuo oiaa?ia;

Onoaiiaeaiea eiio?iey ca i?aaeeueiui i?iaaaeaieai eiaaioa?ecaoeee,
naiaa?aiaiiia e i?aaeeueiia auyaeaiea aa ?acoeueoaoia;

Iaania/aiea eiio?iey ca i?aaeeueiie i?aaiecaoeeae e oi?ie?iaaieai oeai,
niaethaeaiea oneiaee o?aiee?iaee;

Naiaa?aiaiiia e i?aaeeueiia auyaeaiey aaeiaiai aeioiaea.

A iniiaa ?aoaiey ia?a/eneaiiuo caaea/ eaaeao neaaeothuea iniiaiua
i?eioeeiu o/aoa oiaa?ia [16]:

aaeeinoai iieacaoaeae aooaaeoa?neiai o/aoa i?e ?aaeecaoeee oiaa?ia
i?aaei?eyoee oi?aiaee;

aiciiaeiinoue iieo/aiey iia?aoeaiie o/aoiie eioi?iaoeee i oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoey (iai?eia?, ca aeaiue);

i?aaiecaoeey o/aoa a niioaaonoaee n ?acaeaeaieai iaoa?eaeueiie
ioaaonoaaiiinoe ii eaaeaeiio eeoeo eee ioaeaeo ii aeiaiai?o i
iaoa?eaeueiie ioaaonoaaiiinoe. Niaeanii oaeie i?aaiecaoeee o/aoa ana
iioa?e io iaaeinoa/ e oeuaiee eaaeao ia iaoa?eaeueii-ioaaonoaaiiii
eeoea. Anee yoio i?eioeei ia?ooai eee iao aeiaiai?a i iaoa?eaeueiie
ioaaonoaaiiinoe, aaeieieno?aoeey i?aaiecaoeee ia iiaeao i?aaeuyaeoue
iainiiaaiiue ene aeiiaiui;

i?aaiecaoeey auae?aao noaio o/aoa oiaa?ia, eioi?ay iaeaieaa iiaeoiaeeo
aeey ?aaiou aeaiiie i?aaiecaoeee;

aaeeinoai ioeaiee oiaa?ia i?e eo ii?eoiaeiaaiee e nienaiee a ?anoiae,
anee oiaa?u auee ii?eoiaeiaaiu ii i?iaeaaeiui oeaiai, oi nienuaaoueny
iie aeieaeiu ii yoei aea oeaiai;

ia?eiaee/aneay i?iaa?ea iooai i?iaaaeaiey eiaaioa?ecaoeee oaeoe/aneeo
inoaoeia oiaa?ia e n?aaiaiea eo n aeaiiuie aooaaeoa?neiai o/aoa aeey
i?iaa?ee iaania/aiey nio?aiiinoe oeaiiinoae;

eiio?ieue ca aeayoaeueiinoueth iaoa?eaeueii ioaaonoaaiiuo eeoe iooai
ano?a/iie naa?ee.

Anee a i?aaiecaoeee iaeaaeaia i?aeoe/aneay ?aaeecaoeey eceiaeaiiuo
i?eioeeiia, oi yoi nicaeano oneiaey aeey yooaeoeaiiai ?aoaiey caaea/,
noiyueo ia?aae aooaaeoa?neei o/aoii i?aaei?eyoey ?icie/iie oi?aiaee.
Caaea/e, noiyuea ia?aae aooaaeoa?neei o/aoii oiaa?iuo iia?aoeee
i?aaei?eyoey oi?aiaee, iiaoo auoue auiieiaiu oieueei i?e i?aaeeueiie aai
i?aaiecaoeee. Iaaeinoaoee a i?aaiecaoeee aooaaeoa?neiai o/aoa aucuaatho
ionoaaaiea o/aoa, caiacaeuaaiea i?aaeinoaaeaiey io/aoiinoe e ae?oaie
eioi?iaoeee. Iaee/ea aieueoeo ?ac?uaia ai a?aiaie iaaeaeo iiiaioii
aicieeiiaaiey o/aoii-yeiiiie/aneie eioi?iaoeee e iiiaioii aa
eniieueciaaiey i?aiyonoaoao iiauoaieth yeiiiie/aneie yooaeoeaiinoe
aeayoaeueiinoe oi?aiauo i?aaei?eyoee.

Iaaeinoaoee a i?aaiecaoeee o/aoa i?eaiaeyo e aai caiooaiiinoe,
nicaeaieth oneiaee aeey oeuaiee iaoa?eaeueiuo oeaiiinoae, oaaee/aieth
?anoiaeia ia niaea?aeaiea o/aoiiai ia?niiaea.

Oi?aiaey eae ?iae aeayoaeueiinoe i?aaenoaaeaia aeaoiy aeaeaie
aeayoaeueiinoe – iioiaay oi?aiaey e ?icie/iay oi?aiaey. Iauea i?eioeeiu
ooieoeeiie?iaaiey i?aaiecaoeee e aooaaeoa?neiai o/aoa aeey ieo
iaeeiaeiau, ii nouanoaotho caeiiiaeaoaeueii onoaiiaeaiiua ?acee/iua
i?aaeea aaaeaiey oi?aiauo iia?aoeee e aaaeaiey o/aoa, eioi?ua aoaeoo
eceiaeaiu ieaea. Iiyoiio iu aeieaeiu ?aca?aie/eoue iioiaoth e ?icie/ioth
oi?aiaeth.

A niioaaonoaee ni no.492 AE ?O [1] ii aeiaiai?o ?icie/iie
eoiee-i?iaeaaee i?iaeaaaoe, inouanoaeythuee i?aaei?eieiaoaeueneoth
aeayoaeueiinoue ii i?iaeaaea oiaa?ia a ?icieoeo, iaycoaony ia?aaeaoue
iieoiaoaeth oiaa?, i?aaeiacia/aiiue aeey ee/iiai, naiaeiiai, aeiiaoiaai
eee eiiai eniieueciaaiey, ia naycaiiiai n i?aaei?eieiaoaeueneie
aeayoaeueiinoueth.

Oaeei ia?acii, ?icie/iay oi?aiaey – yoi i?iaeaaea oiaa?ia eiia/iui
iio?aaeoaeyi, e i?e yoii ia n oeaeueth aa aeaeueiaeoae ia?ai?iaeaaee eee
eniieueciaaiey a ?aieao i?aaei?eieiaoaeueneie aeayoaeueiinoe oece/aneeo
eeoe ec /enea eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae eee th?eaee/aneeo
eeoe.

Anee ia?aoeoueny e i.23 Ii?yaeea caiieiaiey e i?aaenoaaeaiey
oieoeoee?iaaiiuo oi?i oaaea?aeueiiai ainoaea?noaaiiiai noaoenoe/aneiai
iaaethaeaiey: N I-1 “Naaaeaiey i i?iecaiaenoaa e ioa?ocea oiaa?ia e
oneoa”, N I-2 “Naaaeaiey ia eiaanoeoeeyo”, N I-3 “Naaaeaiey i oeiainiaii
ninoiyiee i?aaiecaoeee”, N I-4 “Naaaeaiey i /eneaiiinoe, ca?aaioiie
ieaoa e aeaeaeaiee ?aaioieeia”, ooaa?aeaeaiiiai Iinoaiiaeaieai
Aineiinoaoa ?innee io 1 aeaeaa?y 2003 a. N 105, oi ?icie/iay oi?aiaey
i?aaenoaaeyao niaie i?iaeaaeo oiaa?ia ianaeaieth aeey ee/iiai
iio?aaeaiey eee eniieueciaaiey a aeiiaoiai oicyenoaa ca iaee/iue ?an/ao
eee iiea/aiiuo ii e?aaeeoiui ea?oi/eai, ii ?an/aoiui /aeai aaieia, ii
ia?a/eneaieyi ni n/aoia aeeaae/eeia. Aiaeiae/iua iiiyoey “?icie/iie
oi?aiaee” i?eaaaeaiu a Iinoaiiaeaiee Aineiinoaoa ?innee io 19 aaaonoa
1998 a. N 89 “Ia ooaa?aeaeaiee Iaoiaee/aneeo oeacaiee ii ii?aaeaeaieth
iai?ioa ?icie/iie e iioiaie oi?aiaee ia i?eioeeiao noaoenoeee
i?aaei?eyoee”.

Iaycaoaeueiui i?eciaeii iia?aoeee, ioiineiie e ?icie/iie oi?aiaea,
yaeyaony iaee/ea eanniaiai /aea (aeieoiaioia no?iaie io/aoiinoe,
i?e?aaieaaaiuo e /aeai).

A nayce n yoei neaaeoao caiaoeoue, /oi n na?aaeeiu 2003 a. aeaenoaoao
Oaaea?aeueiue caeii io 22 iay 2003 a. N 54-OC “I i?eiaiaiee
eiio?ieueii-eanniaie oaoieee i?e inouanoaeaiee iaee/iuo aeaiaaeiuo
?an/aoia e (eee) ?an/aoia n eniieueciaaieai ieaoaaeiuo ea?o” [4],
niaeanii no.2 eioi?iai eiio?ieueii-eanniaoth oaoieeo a iaycaoaeueiii
ii?yaeea aeieaeiu i?eiaiyoue ana i?aaiecaoeee e eiaeeaeaeoaeueiua
i?aaei?eieiaoaee i?e inouanoaeaiee eie iaee/iuo aeaiaaeiuo ?an/aoia e
(eee) ?an/aoia n eniieueciaaieai ieaoaaeiuo ea?o a neo/ayo i?iaeaaee
oiaa?ia, auiieiaiey ?aaio eee ieacaiey oneoa.

Ii eiio?ieueii-eanniaay oaoieea i?eiaiyaony e a oii neo/aa, anee a
ea/anoaa iieoiaoaey aunooiaao eiaeeaeaeoaeueiue i?aaei?eieiaoaeue,
noi?iiiyy i?aaiecaoeey (a oii /enea /a?ac naieo oiieiiii/aiiuo
i?aaenoaaeoaeae), a oaeaea ethaua eiua iieoiaoaee. [11]

Aiaeece?oy i?eaaaeaiiua caeanue ii?iaoeaiua aeou iiaeii neacaoue, /oi
iaycaoaeueiui i?eciaeii ?icie/iie oi?aiaee yaeyaony i?iaeaaea oiaa?ia
oece/aneei eeoeai ca iaee/iue ?an/ao, eeai iooai iieaou n iiiiuueth
aaieianeie ea?ou, eioi?ay ioi?ieyaony eanniaui /aeii. Ii a aeaiiuo
ii?aaeaeaieyo ii/aio-oi i?iiouai iaeei ec aeaaiuo i?eciaeia ?icie/iie
oi?aiaee – i?iaeaaea iaaieueoiai eiee/anoaa oiaa?a. Aeaeeii, ii i?iiouai
ec-ca o?oaeiinoe aai oi?iaeeciaaiiie ioeaiee – /oi cia/eo «iaaieueoia
eiee/anoai» ? Oioy «i?iaeaaea aeey eiia/iiai iio?aaeaiey», eniieuecoaiay
a ii?iaoeaiuo aeoao, oiaea o?oaeiiii?aaeaeeia. Iaeiaei, a neo/aa nii?a,
iai?eia?, n iaeiaiauie i?aaiaie, iaaieueoia eiee/anoai i?iaeaiiiai
oiaa?a iiaeii eniieueciaaoue aeey ionoaeaaiey naieo eioa?ania, iie?aynue
ia no. 5 A?aaeaeaineiai eiaeaena ?O – o.a. ?anoeaieaaoue yoio oaeo a
ea/anoaa ?icie/iie i?iaeaaee eae iau/ae aeaeiaiai iai?ioa.

1.2 Aeieoiaioaeueiia ioi?ieaiea e o/ao aeaeaeaiey oiaa?ia

Iauea o?aaiaaiey e aeieoiaioaeueiiio ioi?ieaieth oiaa?iuo iia?aoeee.

Ia/aeueiui yoaiii aooaaeoa?neiai o/aoa yaeyaony nieioiia
aeieoiaioe?iaaiea anao oicyenoaaiiuo iia?aoeee iooai ninoaaeaiey
ii?aaeaeaiiuo iaoa?eaeueiuo iineoaeae ia?ae/iie o/aoiie eioi?iaoeee.

Aeey aeieoiaioe?iaaiey iia?aoeee iiaoo i?eiaiyoueny oeiiaua
iaaeaaaeiinoaaiiua oi?iu, a oaeaea oi?iu, naiinoiyoaeueii ?ac?aaioaiiua
i?eiaieoaeueii e niioaaonoaothuei oeiiaui, niaea?aeauei iaycaoaeueiua
?aeaeceou e iaania/eaathuea aeinoiaa?iinoue io?aaeaiey a o/aoa
niaa?oaiiui iia?aoeeyi.

E iaycaoaeueiui ?aeaeceoai ia?ae/iuo o/aoiuo aeieoiaioia ioiinyony [3]:

iaeiaiiaaiea aeieoiaioa (oi?ia);

aeaoa ninoaaeaiey;

niaea?aeaiea oicyenoaaiiie iia?aoeee;

ecia?eoaee oicyenoaaiiie iia?aoeee (a eiee/anoaaiiii e noieiinoiii
au?aaeaiee);

iaeiaiiaaiea aeieaeiinoiuo eeoe, ioaaonoaaiiuo ca niaa?oaiea
oicyenoaaiiie iia?aoeee e i?aaeeueiinoue aa ioi?ieaiey;

ee/iua iiaeiene e eo ?anoeo?iaee.

Ii?yaeie e n?iee eae i?eaia, oae e ?aaeecaoeee oiaa?ia ii eiee/anoao,
ea/anoao e eiiieaeoiinoe e aai aeieoiaioaeueiiai ioi?ieaiey iaoneiaeaiu
aeaenoaothueie oaoie/aneeie oneiaeyie iinoaaee, aeiaiai?aie
eoiee-i?iaeaaee e eino?oeoeeyie i ii?yaeea i?eaiee oiaa?ia ii
eiee/anoao, ea/anoao e eiiieaeoiinoe.

O/ao oiaa?ia a ianoao o?aiaiey

O/ao ?aaeecaoeee oiaa?ia iaaiciiaeii i?aaeeueii i?aaieciaaoue aac
iaaeeaaeauaai o/aoa oiaa?ia a ianoao eo o?aiaiey – ia neeaaeao e a
oi?aiauo iaaeeueiiao (iaaaceiao), a oaeaea, anee iaiaoiaeeii, aac
niioaaonoaothuaai oece/aneiai ianoi?aniieiaeaiey oiaa?ia ia neeaaeao
[19].

O/ao oiaa?a ia neeaaea iioiaiai i?aaei?eyoey aaaeao iaoa?eaeueii
ioaaonoaaiiia eeoei. Neeaaeneie o/ao aaaeaony a iaoo?aeueiuo iieacaoaeyo
ii iiiaieeaoo?iui iiia?ai oiaa?ia (oa?u). Ii?yaeie o/aoa oiaa?a ia
iioiaii neeaaea iiaeao auoue ?acee/ai a caaeneiinoe io niiniaa o?aiaiey
oiaa?a e io iaeioi?uo oaeoi?ia, eae-oi: /anoioa iinooieaiee oiaa?ia ia
neeaae, niaianoeiinoue oiaa?ia ii oneiaeyi o?aiaiey, eo iaoo?aeueiua
oa?aeoa?enoeee, a oaeaea iauai e anni?oeiaio oiaa?ia e o. ae. Aiciiaeiu
neaaeothuea niiniau o?aiaiey e o/aoa [18] :

Ni?oiaie niinia o/aoa oiaa?a

Ni?oiaie niinia o/aoa ia neeaaeao i?eiaiyaony a oii neo/aa, anee
o?aiaiea oiaa?ia i?aaieciaaii ii iaeiaiiaaieth e ni?oai aac o/aoa
a?aiaie iinooieaiey e oeaiu eo i?eia?aoaiey (aiiaue iinooieaoea oiaa?u
neeaaee?othony e o/eouaathony aianoa ni noa?uie). I?e yoii iaoa?eaeueii
ioaaonoaaiiua eeoea ia eaaeaeoth iiiaieeaoo?o oiaa?a caaiaeyo iiaoth
ea?oi/eo neeaaeneiai o/aoa eee ioaiaeyo ianeieueei no?aieoe a oiaa?iie
eieaa eeaaeiaueea (a caaeneiinoe io iauaia iia?aoeee ii i?eoiaeo e
?anoiaeo oiaa?ia).

Iiiaieeaoo?u a aeaiiii neo/aa ?acee/athony ia oieueei ii oeio e ia?ea
oiaa?a, ii e ii ni?oo, aaeeieoea ecia?aiey, oeaaoo e o. i. (a neo/aa,
anee ii yoei i?eciaeai iaiaoiaeeii aanoe ioaeaeueiue o/ao). Iai?eia?,
anee i?iaeathony aaoiiiaeee, oi oeaao oiaa?a iiaeao eiaoue cia/aiea, a
oi a?aiy eae oeaao iaeaoa iieiea i?eioeeieaeueiiai cia/aiey ia eiaao e
iiyoiio eae eaeaioeoeoee?othuee i?eciae ia ?anniao?eaaaony.

I?e ni?oiaii niiniaa o?aiaiey yeiiiie/ii eniieuecoaony neeaaeneay
ieiuaaeue, aiciiaeii aieaa iia?aoeaiia oi?aaeaiea inoaoeaie oiaa?ia,
iaeiaei o?oaeii auaeaeyoue oiaa?u iaeiiai ni?oa, iinooieaoea ii ?aciui
oeaiai.

Oae eae i?e ni?oiaii niiniaa o/aoa ioaeaeueiue aiaeeoe/aneee o/ao ii
oeaiai e (eee) ia?oeyi ia aaaeaony, a a oneiaeyo naiaiaeiiai ?uiea oiaa?
iaeiiai ni?oa iinooiaao ii ?aciui oeaiai, oi auai? oiaa?a aeey
?aaeecaoeee inouanoaeyaony i?iecaieueii. I?e yoii aiciiaeii
eniieueciaaoue aeey ioeaiee oiaa?ia iaoiaeu: n?aaeiae oeaiu, oeaiu
aaeeieoeu caiania, OEOI (ii oeaiai ia?auo caeoiie), EEOI (ii oeaiai
iineaaeieo caeoiie).

Caiene a ea?oi/eo, eieao (caianaiea a aaco aeaiiuo, anee o/ao ia neeaaea
eiiiuethoa?ece?iaai) aeaeathony ia iniiaaiee ethaiai ia?ae/iiai
aeieoiaioa (eaaeaeiai i?eoiaeiiai eee ?anoiaeiiai) eee iaeiieoaeueiuo
aaaeiiinoae (i?e aieueoii iauaia caienae). Ea?oi/ee e no?aieoeu a
oiaa?iie eieaa ioia?othony a aooaaeoa?ee e auaeathony iaoa?eaeueii
ioaaonoaaiiui eeoeai iiae ?anieneo a niaoeeaeueiii aeo?iaea.

Ia neeaaeao n iaaieueoei anni?oeiaioii oiaa?ia e iacia/eoaeueiui
eiee/anoaii iia?aoeee iaoa?eaeueii ioaaonoaaiiua eeoea iiaoo aanoe o/ao
iaiin?aaenoaaiii a oiaa?iii io/aoa (i?e yoii ea?oi/ee e oiaa?iua eieae
ia aaaeoony).

Eaaeaeay ia?oey oiaa?a, iinooieaoay ia neeaae ii iaeiiio o?ainii?oiiio
aeieoiaioo, o?aieony ioaeaeueii i?e ia?oeiiiii niiniaa. Oiaaea a ninoaa
ia?oee oiaa?ia iiaoo aoiaeeoue oiaa?u ?acee/iuo ni?oia e iaeiaiiaaiee.
Eaaeaeay ia?oey oiaa?a ia neeaaea o?aieony ioaeaeueii. A oaeii neo/aa
neeaaeneay ieiuaaeue eniieuecoaony ia?aoeeiiaeueii, oae eae inoaoee
oiaa?ia iaeiiai e oiai aea ni?oa o?aiyony a ?aciuo ianoao. N ae?oaie
noi?iiu, i?e oaeii niiniaa o?aiaiey iiaeii auyaeyoue eceeoee e
iaaeinoa/o ii eaaeaeie ia?oee oiaa?ia e eiio?iee?iaaoue eo iieaoo. Yoi
auaaao iieacii, iai?eia?, i?e o?aiaiee e o/aoa eiii?oiuo oiaa?ia. Oiaaea
ia?oeae n/eoaaony oiaa?, iinooieaoee ii iaeiie a?ociaie oaiiaeaiiie
aeaeea?aoeee (AOAe).

Ia?oeiiii-ni?oiaie iaoiae. Eaaeaeay ia?oey iinooieaoeo ia neeaae oiaa?ia
o?aieony ioaeaeueii. I?e yoii aioo?e ia?oee oiaa?u ?acae?atho ii
iaeiaiiaaieyi e ni?oai e oaeaea ?aciauatho ioaeaeueii.

I?e eniieueciaaiee iineaaeiaai iaoiaea – ii iaeiaiiaaieyi, oiaa?u
iaeiiai iaeiaiiaaiey o?aiyo ioaeaeueii io oiaa?ia ae?oaeo iaeiaiiaaiee.
Yoio iaoiae yaeyaony, eae au, iaiauathuei aeey ni?oiaiai iaoiaea
o?aiaiey e o/aoa oiaa?ia. Ii yaeyaony iaeaieaa eaaeei e iaeiaiaa
o?oaeiaieei n oi/ee c?aiey o/aoiie ?aaiou, ii e iaeiaiaa eioi?iaoeaiui.

A ethaii neo/aa oiaa?u, o?aiyueany ia neeaaea, aeieaeiu auoue niaaaeaiu
oiaa?iui y?eueii. Oaeiaiaa anaai, eiaaea iaoiae o?aiaiey niaiaaeaao n
aiaeeoeeie a aooaaeoa?neii o/aoa.

Aeieoiaioiiai?io i?e i?iaeaaea oiaa?ia.

O/ao o?aiaiey e aeaeaeaiey oiaa?ia ia neeaaeao inouanoaeyaony
iaoa?eaeueii ioaaonoaaiiuie eeoeaie (eeaaeiauee, caaaaeothuee neeaaeii),
n eioi?uie caeeth/athony niioaaonoaothuea aeiaiai?u – o?oaeiaie e
aeiaiai? i iieiie iaoa?eaeueiie eiaeeaeaeoaeueiie ioaaonoaaiiinoe [17].

Iaoa?eaeueiay ioaaonoaaiiinoue ianooiaao n iiiaioa ii?eoiaeiaaiey
iinooieaoaai oiaa?a ia neeaae ia iniiaaiee i?eoiaeiuo
oiaa?inii?iaiaeeoaeueiuo aeieoiaioia e aeeeony aei iiiaioa auauoey,
ia?aaea/e oiaa?ia ii ?anoiaeiui aeieoiaioai. I?e ethaii niiniaa o?aiaiey
ioaaonoaaiiua eeoea aaaeoo o/ao oiaa?ia a iaoo?aeueiii ecia?aiee ia
iniiaaiee niioaaonoaothueo i?eoiaeiuo e ?anoiaeiuo aeieoiaioia. E?iia
oiai, aiciiaeii o/eouaaoue aeaeaeaiea oiaa?ia iaeiia?aiaiii e a
noieiinoiii ecia?aiee

A oi?aiaie i?aaiecaoeee ?aaeecaoeey oiaa?ia ioi?ieyaony
oiaa?inii?iaiaeeoaeueiuie aeieoiaioaie, i?aaeoniio?aiiuie oneiaeyie
iinoaaee oiaa?ia e i?aaeeaie ia?aaicee a?ocia (iaeeaaeiie,
oiaa?ii-o?ainii?oiie iaeeaaeiie, aeaeaciiaei?iaeiie iaeeaaeiie eee
eiiinaiaioii).

A iaeeaaeiie oeacuaaaony iiia? e aeaoa auienee; iaeiaiiaaiea iinoaaueea
e iieoiaoaey; iaeiaiiaaiea e e?aoeia iienaiea oiaa?a, aai eiee/anoai (a
aaeeieoeao), oeaia e iauay noiia (n o/aoii iaeiaa ia aeiaaaeaiioth
noieiinoue) ioiouaiiiai oiaa?a. Iaeeaaeiay iiaeienuaaaony iaoa?eaeueii
ioaaonoaaiiuie eeoeaie, naeaaoei e i?eiyaoei oiaa? e caaa?yaony e?oaeuie
ia/aoyie i?aaiecaoeee iinoaaueea e iieo/aoaey.

Oiaa?ii-o?ainii?oioth iaeeaaeioth auienuaatho i?e aeinoaaea oiaa?ia
aaoiiiaeeueiuie o?ainii?oiii. Oiaa?ii-o?ainii?oiay iaeeaaeiay ninoieo ec
aeaoo ?acaeaeia: oiaa?iiai e o?ainii?oiiai. A caaeneiinoe io
iniaaiiinoae oiaa?ia e oiaa?ii-o?ainii?oiie iaeeaaeiie iiaoo
i?eeaaaoueny ae?oaea aeieoiaiou, neaaeothuea n a?ocii.

I?e aeinoaaea oiaa?ia aeaeaciiaei?iaeiui o?ainii?oii a ea/anoaa
nii?iaiaeeoaeueiiai aeieoiaioa aunooiaao aeaeaciiaei?iaeiay iaeeaaeiay.
E aeaeaciiaei?iaeiie iaeeaaeiie iiaoo auoue i?eeiaeaiu niaoeeoeeaoeee e
oiaeiai/iua eenou, i /ai aeaeaaony ioiaoea a iaeeaaeiie. Anee oiaa?
ioi?aaeai ii aeaeaciie aei?iaa a eiioaeia?ao, oi ioi?ieyaony «Iaeeaaeiay
ia ia?aaiceo a?oca a oieaa?naeueiii eiioaeia?a».

I?e ?aaeecaoeee oiaa?a ia?ae/iua aeieoiaiou auienuaaao naia
i?aaiecaoeey, i?e iieo/aiee – iinoaauee (i?iaeaaaoe) oiaa?ia.

Anee oiaa?u iieo/aao iaoa?eaeueii-ioaaonoaaiiia eeoei iieoiaoaey ia
neeaaea oi?aiaiai i?aaei?eyoey (i?iaeaaoea), oi iaiaoiaeeiui aeieoiaioii
yaeyaony aeiaa?aiiinoue, eioi?ay iiaeoaa?aeaeaao i?aai iaoa?eaeueii
ioaaonoaaiiiai eeoea ia iieo/aiea oiaa?a. Ii?yaeie ioi?ieaiey e
iieo/aiey ii iei oiaa?ia onoaiiaeai «Eino?oeoeeae i ii?yaeea auaea/e
aeiaa?aiiinoae ia iieo/aiea oiaa?ii-iaoa?eaeueiuo oeaiiinoae e ioionea
eo ii aeiaa?aiiinoe», ooaa?aeaeaiiie Iinoaiiaeaieai Ainoaea?noaaiiiai
Eiieoaoa noaoenoeee ?O io 30.10.97 a. ? 71a. Niioaaonoaaiii, i?e
?aaeecaoeee oiaa?a iaiaoiaeeii cao?aaiaaoue e i?iaa?eoue aeiaa?aiiinoue
i?aaenoaaeoaey iieoiaoaey.

Iaoa?eaeueii ioaaonoaaiiua eeoea neeaaeia ia iniiaaiee i?eoiaeiuo e
?anoiaeiuo aeieoiaioia aeaeatho caiene a ea?oi/eao neeaaeneiai o/aoa,
ninoaaeytho oiaa?iua io/aou e nii?iaiaeeoaeueiua ?aano?u naea/e
aeieoiaioia. Oi?ia io/aoiinoe caaeneo io niaoeeaeecaoeee iioiaiai
i?aaei?eyoey, anni?oeiaioa oiaa?ia, iauaia aeieoiaioiiai?ioa e
i?aaiecaoeee aiaeeoe/aneiai o/aoa oiaa?ia a aooaaeoa?ee e niiniaa
o?aiaiey. Iinea yoiai ia?ae/iua aeieoiaiou aianoa n niioaaonoaothueie
?aano?aie e io/aoaie naeathony a aooaaeoa?eth [14].

Ia?ae/iua aeieoiaiou, iinooiathuea a aooaaeoa?eth, i?iaa?ythony ii oi?ia
(iieiioa e i?aaeeueiinoue eo ioi?ieaiey) e ii niaea?aeaieth (caeiiiinoue
aeieoiaioe?iaaiiuo iia?aoeee, eiae/aneay oaycea ioaeaeueiuo
iieacaoaeae). Neaaeothuei yoaiii o/aoa yaeyaony ?aaeno?aoeey naaaeaiee,
niaea?aeaueony a ia?ae/iuo o/aoiuo aeieoiaioao, a i?eiaiyaiuo ?aaeno?ao
aooaaeoa?neiai o/aoa ii n/aoo 41 «Oiaa?u»

1.3 Neioaoe/aneee o/ao i?iaeaaee oiaa?ia

?aaeecaoeey oiaa?ia a oi?aiauo e eiuo iin?aaeie/aneeo i?aaiecaoeeyo
o?aaoao o/aoa auauoey aeaiiuo oeaiiinoae a eiee/anoaaiiii e noieiinoiii
au?aaeaieyo ii iai?aaeaieyi eo auauoey, aeaeai oeaiiinoae, a oaeaea
oa?aeoa?o eo aeaeueiaeoae ?aaeecaoeee [10]. O/ao ioionea oiaa?ia ni
neeaaea aaaeaony a aaaeiiinoe ioa?ocee e ?aaeecaoeee oiaa?ia. I?e yoii
o/ao ioionea oiaa?ia aeieaeai i?aaeinoaaeyoue eioi?iaoeeth i auauoee
oiaa?ia ii neaaeothuei iai?aaeaieyi:

– a iioiaoth oi?aiaeth;

– a ?icie/ioth oi?aiaeth;

– ioaeaeueii a iaaaceiu, aoiaeyuea a aaeeioth oi?aiaoth nenoaio iaeiie
i?aaiecaoeee n oeaio?aeueiui neeaaeii;

– a iaaaceiu, yaeythueany aei/a?ieie iauanoaaie;

– a iaaaceiu e oi?aiaua i?aaiecaoeee, ia caaeneiua io i?aaiecaoeee –
aeaaeaeueoea oiaa?ia.

Iniaaiiinoue i?aaiecaoeee aooaaeoa?neiai o/aoa auauoey oiaa?ia a
i?aaiecaoeeyo oi?aiaee e a eiuo iin?aaeie/aneeo i?aaiecaoeeyo ninoieo a
oii, /oi o/ao oiaa?ia ia iniiaiuo neeaaeao, oiaa?ia, iaoiaeyueony a iooe
ai aioo?eoicyenoaaiiuo ia?aaiceao, oiaa?ia ia neeaaeao iaaaceiia iioiaie
e ?icie/iie oi?aiaee aaaeaony ia iaeiii n/aoa o/aoa oiaa?ia. Yoi
aucuaaao iaiaoiaeeiinoue a i?aaiecaoeee /aoeiai aiaeeoe/aneiai o/aoa
aeaeaeaiey oiaa?ia ii ianoai eo iaoiaeaeaiey a eiee/anoaaiiii e
noieiinoiii au?aaeaiee, iniiaaiiiai ia i?aaeeao, eceiaeaiiuo auoa .

O/ao oiaa?ia aaaeaony ia aeoeaiii n/aoa 41 “Oiaa?u”, e?aaeeoiaua iai?iou
eioi?iai io?aaeathony a niioaaonoaothuai aeo?iaea-i?aea?a, a aeaaaoiaua
– a aaaeiiinoe. Caiene a aeo?iaea-i?aea?a e aaaeiiinoe aaaeoo ia
iniiaaiee naiaeiuo o/aoiuo aeieoiaioia (iai?eia?, oiaa?iuo io/aoia). Eae
e aeey anao aeoeaiuo n/aoia aeaaaoiaue iai?io io?aaeaao noieiinoue
iinooieaoeo (ii?eoiaeiaaiiuo) oiaa?ia, e?aaeeoiaue – noieiinoue
?aaeeciaaiiuo eee auauaoeo ia ae?oaea oeaee oiaa?ia a ioeaiea ii
noieiinoe niaeanii o/aoiie iieeoeee: ii i?iaeaaeiui oeaiai eee ii
oaeoe/aneie noieiinoe i?eia?aoaiey ii iaeiiio ec iaoiaeia – n?aaeiae
naaanoieiinoe, OEOI, EEOI, noieiinoe eaaeaeie aaeeieoeu.

Ni n/aoii 41 «Oiaa?u» naycai n/ao 42 «Oi?aiaay iaoeaiea», eioi?ue
i?eiaiyaony, anee a o/aoiie iieeoeea i?aaeoniio?ai o/ao oiaa?ia ii
oeaiai i?iaeaaee. Oioy i?eia?aoaiea oiaa?ia e ia ioiineony e oaia
ianoiyuae aeeieiiiie ?aaiou, oeaaeai i?iaiaeee ii oi?ie?iaaieth oi?aiaie
iaoeaiee ia n/aoa 42 : Ae-o n/.41 «Oiaa?u» E-o n/. 42 «Oi?aiaay
iaoeaiea». Ia/eneaiea oi?aiaie iaoeaiee i?iecaiaeeony ia iniiaa eeai
i?ioeaioa, onoaiiaeaiiiai ?oeiaiaenoaii i?aaiecaoeee eee ia?eaoeiaiaie
neoaeau, eeai eae ?acieoea iaaeaeo onoaiiaeaiiuie oeaiaie i?iaeaaee e
iieoiiuie oeaiaie. Ia/eneaiea iaoeaiee i?iecaiaeeony a aaaeiiinoyo,
oi?io eioi?uo onoaiaaeeaaao naia i?aaiecaoeey. Aaaeiiinoe yaeythony
?aaeno?aie aiaeeoe/aneiai o/aoa.

?aaeecaoeey oiaa?ia o/eouaaaony ia n/aoa 90 «I?iaeaaee». Iniaaiiinoueth
aai yaeyaony io?aaeaiea ii aeaaaoo e e?aaeeoo n/aoa iaeeiaeiaiai
eiee/anoaa (iauaia) ?aaeeciaaiiuo oiaa?ia a ?aciuo ioeaieao: ii aeaaaoo
(noan/ao 90-2 «Naaanoieiinoue i?iaeaae») – a noiia oaeoe/aneeo cao?ao e
iaeiaa ia aeiaaaeaiioth noieiinoue (noan/ao 90-3 «Iaeia ia aeiaaaeaiioth
noieiinoue»), a ii e?aaeeoo – a noiia au?o/ee, i?aaeuyaeaiiie e iieaoa
aianoa n iaeiaii ia aeiaaaeaiioth noieiinoue (noan/ao 90-1 «Au?o/ea»).
Yoa iniaaiiinoue e iicaieyao eniieueciaaoue n/ao 90 aeey ?an/aoa
oeiainiaiai ?acoeueoaoa oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee eae
?acieoeo iaaeaeo iai?ioaie. I?aauoaiea iai?ioa ii aeaaaoo icia/aao
oauoie eae ?acoeueoao ?aaiou, a i?aauoaiea iai?ioa ii e?aaeeoo –
i?eaueue. N/ao 90 naeueaei ia eiaao, oae eae aaeaiany/ii ?acieoea
iaaeaeo aeaaaoiauie e e?aaeeoiauie iai?ioaie aai noan/aoia ioiineony ia
noan/ao 90-9 «I?eaueueoauoie io i?iaeaae», eioi?ue cae?uaaaony a
ei??aniiiaeaioeee ni n/aoii 99 «I?eauee e oauoee».

*aoaa?oui iniiaiui n/aoii, naycaiiui n o/aoii ?aaeecaoeee, yaeyaony n/ao
62 «?an/aou n iieoiaoaeyie e caeac/eeaie». Yoi aeoeaiue n/ao, naeueaei
eioi?iai ii?aaeaeyao aeiaiai?ioth (ioioneioth) noieiinoue naeaiiuo
caeac/eeo ?aaio, oneoa, i?iaeoeoeee iaiiea/aiiuo; iai?io ii aeaaaoo –
ioioneioth noieiinoue naeaiiuo ?aaio, oneoa, i?iaeoeoeee a io/aoiii
ianyoea; iai?io ii e?aaeeoo – noiiu, iiea/aiiua iieoiaoaeyie a io/aoiii
ianyoea. Aiaeeoe/aneee o/ao ia yoii n/aoa aaaeoo a ?ac?aca iieoiaoaeae e
eaaeaeiai ieaoaaeiiai aeieoiaioa. I?e yoii neaaeoao auaeaeeoue noan/ao
aeey o/aoa ?an/aoia n eiino?aiiuie iieoiaoaeyie.

Iyoui n/aoii, naycaiiui n o/aoii i?iaeaae, yaeyaony n/ao 50 «Eanna». Eae
i?aaeei, ii ei??aniiiaee?oaony ni n/. 90 «I?iaeaaee» a ?icie/iie
oi?aiaea, ii e iioiaua iinoaaee iiaoo iiea/eaaoueny /a?ac eanno.

?aaeecaoeey oiaa?ia ia?ac?uaii naycaia n au?o/eie. Au?o/ea i?eciaaony a
aooaaeoa?neii o/aoa i?e iaee/ee neaaeothueo oneiaee [7] :

a) i?aaiecaoeey eiaao i?aai ia iieo/aiea yoie au?o/ee, auoaeathuaa ec
eiie?aoiiai aeiaiai?a eee iiaeoaa?aeaeaiiia eiui niioaaonoaothuei
ia?acii;

a) noiia au?o/ee iiaeao auoue ii?aaeaeaia;

a) eiaaony oaa?aiiinoue a oii, /oi a ?acoeueoaoa eiie?aoiie iia?aoeee
i?iecieaeao oaaee/aiea yeiiiie/aneeo auaiae i?aaiecaoeee. Oaa?aiiinoue a
oii, /oi a ?acoeueoaoa eiie?aoiie iia?aoeee i?iecieaeao oaaee/aiea
yeiiiie/aneeo auaiae i?aaiecaoeee, eiaaony a neo/aa, eiaaea i?aaiecaoeey
iieo/eea a iieaoo aeoea, eeai ionoonoaoao iaii?aaeaeaiiinoue a ioiioaiee
iieo/aiey aeoeaa;

a) i?aai nianoaaiiinoe (aeaaeaiey, iieueciaaiey e ?anii?yaeaiey) ia
i?iaeoeoeeth (oiaa?) ia?aoei io i?aaiecaoeee e iieoiaoaeth;

ae) ?anoiaeu, eioi?ua i?iecaaaeaiu eee aoaeoo i?iecaaaeaiu a nayce n
yoie iia?aoeeae, iiaoo auoue ii?aaeaeaiu.

Anee a ioiioaiee aeaiaaeiuo n?aaenoa e eiuo aeoeaia, iieo/aiiuo
i?aaiecaoeeae a iieaoo, ia eniieiaii oioy au iaeii ec iacaaiiuo oneiaee,
oi a aooaaeoa?neii o/aoa i?aaiecaoeee i?eciaaony e?aaeeoi?neay
caaeieaeaiiinoue, a ia au?o/ea.

A iniiaiii, ?aaeecaoeey a i?aaei?eyoeyo ?icie/iie oi?aiaee
inouanoaeyaony ca iaee/iue ?an/ao i?e eniieueciaaiee i?iaeaaeiuo oeai a
ea/anoaa o/aoiuo (eneeth/aiey – iaeeiiioiaay i?iaeaaea, oi anoue eiaaea
i?iaeaaea oiaa?ia inouanoaeyaony aaciaee/iui iooai – ia?aaiae n
?an/aoiiai n/aoa aeaiaa iieoiaoaey ia ?an/aoiue n/ao i?iaeaaoea) [14].
Noiia au?o/ee io i?iaeaaee oiaa?ia ca iaee/iue ?an/ao ii?aaeaeyaony ii
iieacaieyi eiio?ieueii-eanniaie iaoeiu – ii eoiao ca aeaiue.

Niaeanii noaouee 2 Caeiia ?inneeneie Oaaea?aoeee io 22.05.2003 a. ?
54-OC aeaiaaeiua ?an/aou n ianaeaieai i?e inouanoaeaiee oi?aiauo
iia?aoeee aaaeoony n iaycaoaeueiui i?eiaiaieai eiio?ieueii-eanniauo
iaoei. Au?o/ea io iieoiaoaeae ca ?aaeeciaaiiua oiaa?u iinooiaao a eanno
i?aaei?eyoey ?icie/iie oi?aiaee. Ia noiio oi?aiaie au?o/ee ninoaaeyaony
i?eoiaeiue eanniaue i?aea? (eee ni?aaea i iieacaieyo noiie?othuaai
n/ao/eea, i?e oneiaee, anee noiia oi?aiaie au?o/ee naeaaony a eiioea
?aai/aai aeiy a aieiaioth eanno i?aaei?eyoey ?icie/iie oi?aiaee) [11].

O/ao oiaa?iiai?ioa a i?aaei?eyoeyo ?icie/iie oi?aiaee aaaeaony ia n/aoa
90 «I?iaeaaee». Io?aaeaiea oi?aiaie au?o/ee i?iecaiaeeony ia iniiaaiee
eanniaiai io/aoa e nii?iaiaeaeaaony neaaeothuae i?iaiaeeie : Ae-o n/. 50
«Eanna» E-o n/. 90-1 «I?iaeaaee» nn/ao «Au?o/ea».

A iioiaie oi?aiaea au?o/ea i?eciaaony e ioeaieaaaony ia iniiaaiee
auienaiiuo oiaa?inii?iaiaeeoaeueiuo aeieoiaioia, iiaeoaa?aeaeathueo
ioa?oceo oiaa?ia. Niioaaonoaaiii, i?e yoii aeaaaooaony n/ao 62 «?an/aou
n iieoiaoaeyie e caeac/eeaie» : Ae-o n/. 62 «?an/aou n iieoiaoaeyie e
caeac/eeaie» E-o n/. 90-1 «I?iaeaaee» nn/ao «Au?o/ea».

E a ?icie/iie, e a iioiaie oi?aiaea au?o/ea io?aaeaaony n o/aoii IAeN,
o.e. niaeanii noaouea 168 Iaeiaiaiai eiaeaena ?O noiia IAeN
i?aaeuyaeyaony iieoiaoaeth aeiiieieoaeueii e oeaia oiaa?a [2].
Eneeth/aieai yaeyaony inaiaiaeaeaiea i?iaeaaoea io iaycaiiinoae
ieaoaeueueea IAeN eee inaiaiaeaeaiea io IAeN ?aaeecoaiuo ei oiaa?ia.

Io?aaeaiea au?o/ee aiciiaeii n iiiiuueth ethaiai eiee/anoaa i?iaiaeie.
Eae i?aaeei, aeaeaaony i?iaiaeea eeai ia eaaeaeoth ioa?oceo i?iaeoeoeee,
eeai ia eaaeaeue naiaeiue aeieoiaio (?aano? ioa?oci/iuo aeieoiaioia,
ni?aaea i iieacaieyo noiie?othuaai n/ao/eea EEI) [15].

Neaaeothuae a?oiiie i?iaiaeie yaeythony i?iaiaeee ii nienaieth o/aoiie
noieiinoe i?iaeaiiuo oiaa?ia. I?e yoii aeaaaooaony n/. 90-2 «I?iaeaaee»
nn/ao «Naaanoieiinoue i?iaeaae» e e?aaeeooaony n/. 41 «Oiaa?u». O/aoiay
noieiinoue i?iaeaiiuo (auauaoeo) oiaa?ia ii?aaeaeyaony a ii?yaeea,
eceiaeaiiii a ?acaeaea 1.3. ianoiyuae aeeieiiiie ?aaiou «Ioeaiea
oiaa?ia».

Anee i?iaeaaaoe yaeyaony ieaoaeueueeii iaeiaa ia aeiaaaeaiioth
noieiinoue, oi iaiaoiaeeii ia/eneeoue IAeN n io?aaeaiiie ia n/.90
au?o/ee. Ia/eneaiea IAeN inouanoaeyaony i?iaiaeeie : Ae-o n/. 90-3
«I?iaeaaee» nn/ao «Iaeia ia aeiaaaeaiioth noieiinoue» E-o n/. 68
«?an/aou n athaeaeaoii». Noiia aeaiiie i?iaiaeee ii?aaeaeyaony eeai
noiie?iaaieai IAeN ii auienaiiui n/aoai-oaeoo?ai (aeey iioiaie
oi?aiaee), eeai ?an/aoiui iooai (aeey ?icie/iie oi?aiaee). A ?icie/iie
oi?aiaea oeaia oiaa?a, a cia/eo e au?o/ea oaea aeeth/aao ia/eneaiiue
IAeN. Iiyoiio aai noiia auaeaeyaony ec au?o/ee iooai oiiiaeaiey aa
aaee/eiu ia 18% / 118% , eeai ia 10% / 110% a caaeneiinoe io noaaee
IAeN. Ai iiiaeo eiio?ieueii-eanniauo iaoeiao (EEI) IAeN auaeaeyaony
ioaeaeueiie no?ieie. Oiaaea IAeN ia/eneaiiue ii?aaeaeyaony ia ?an/aoiui
iooai, a ia iniiaa io/aoa noiie?othuaai n/ao/eea EEI.

Anee niaeanii naiae o/aoiie iieeoeee oi?aiaay i?aaiecaoeey o/eouaaao
oiaa?u ii oeaiai i?eia?aoaiey (iieoiiui oeaiai), oi iinea oeacaiiuo
i?iaiaeie ia n/aoa 90 «I?iaeaaee» ieacuaaaony ii/oe iieiinoueth
noi?ie?iaaiiui aaeiaue aeioiae io i?iaeaaee oiaa?ia (ca eneeth/aieai
eiiia?/aneeo ?anoiaeia). Aaeiaue aeioiae – yoi ?aciinoue iaaeaeo
au?o/eie io ?aaeecaoeee (i?iaeaaeiie noieiinoueth ?aaeeciaaiiuo oiaa?ia)
e iieoiiie noieiinoueth i?iaeaiiuo oiaa?ia. Ii anee oi?aiaay
i?aaiecaoeey o/eouaaao oiaa?u ia n/aoa 41 «Oiaa?u» ii oeaiai i?iaeaaee,
oi aeaaaoiaue e e?aaeeoiaue iai?iou ii n/aoo 90 «I?iaeaaee» aoaeoo
?aaiu. A yoii neo/aa, /oiau io?aceoue iieo/aiiue io oi?aiaee aeioiae,
iaaei nienaoue ia aeioiaeu oi?aiaoth iaoeaieo, i?eoiaeyuothny ia
i?iaeaiiua oiaa?u e /eneyuothny ia n/aoa 42 «Oi?aiaay iaoeaiea».
Nouanoaoao ianeieueei niiniaia aa ?an/aoa a caaeneiinoe io ?acia?a
i?eiaiyaiuo iaaeaaaie, /anoiou eo eciaiaiey, aiciiaeiinoae o/aoa
?aaeecaoeee oiaa?ia ii eo aeaeai e o.i. [16] Iniiaiuie ec yoeo niiniaia
yaeythony:

ii iauaio oiaa?iiai?ioo;

ii anni?oeiaioo oiaa?iiai?ioa;

ii anni?oeiaioo inoaoea oiaa?ia;

ii n?aaeiaio i?ioeaioo.

?anniio?ei eaaeaeue ec yoeo niiniaia.

Niinia ?an/aoa aaeiaiai aeioiaea ii iauaio oiaa?iiai?ioo eniieuecoaony a
oii neo/aa, eiaaea ia ana oiaa?u i?eiaiythony iaeeiaeiaue i?ioeaio
oi?aiauo iaaeaaaie. A yoii neo/aa aaeiaie aeioiae io ?aaeecaoeee oiaa?ia
(AAe) ?ann/eouaaaony ii oi?ioea:

AAe= O OI / (100 + OI) ,

aaea O – iauee oiaa?iiai?io; OI – oi?aiaay iaaeaaaea, %.

Anee ?acia? oi?aiaie iaaeaaaee a oa/aiea io/aoiiai ia?eiaea eciaiyeny,
neaaeoao ii?aaeaeeoue iauai oiaa?iiai?ioa ioaeaeueii ii ia?eiaeai
i?eiaiaiey ?aciuo ?acia?ia oi?aiaie iaaeaaaee.

Niinia ?an/aoa aaeiaiai aeioiaea ii anni?oeiaioo oiaa?iiai?ioa
eniieuecoaony, anee ia ?aciua a?oiiu oiaa?ia i?eiaiythony ?aciua
oi?aiaua iaaeaaaee. Ii i?aaeiieaaaao iaycaoaeueiue o/ao oiaa?iiai?ioa ii
a?oiiai oiaa?ia, eaaeaeay ec eioi?uo aeeth/aao oiaa?u n iaeeiaeiaie
iaaeaaaeie.

Aaeiaie aeioiae ii anni?oeiaioo oiaa?iiai?ioa ?ann/eouaaaony nia/aea ii
eaaeaeie a?oiia oiaa?ia, n iiiiuueth auoai?eaaaeaiiie oi?ioeu, a caoai
iieo/aiiua /anoiua noiiu ?aaeeciaaiiuo oi?aiauo iaaeaaaie neeaaeuaatho.

?an/ao aaeiaiai aeioiaea ii iauaio oiaa?iiai?ioo i/aiue i?ino, ii ia
i?aeoeea ii ii/oe ia eniieuecoaony, iineieueeo i/aiue iaei i?aaei?eyoee,
eioi?ua ia ana oiaa?u onoaiaaeeaaee au iaeeiaeiaua oi?aiaua iaaeaaaee.
Yoi aiciiaeii oieueei a oceiniaoeeaeece?iaaiiuo i?aaei?eyoeyo,
i?iaeathueo iaeii eee ianeieueei iaeiaiiaaiee oiaa?ia.

Niinia ?an/aoa aaeiaiai aeioiaea ii anni?oeiaioo oiaa?iiai?ioa aieaa
i?eaieai ia i?aeoeea, iaeiaei aai i?eiaiaiea o?aaoao iaycaoaeueiiai
o/aoa oiaa?iiai?ioa ca io/aoiue ia?eiae a ?ac?aca oiaa?iuo a?oii. E?iia
oiai, i?e eciaiaiee ?acia?a oi?aiaie iaaeaaaee ii oiio eee eiiio oiaa?o
ioaeii aanoe o/ao ii ?aaeecaoeee ii ia?eiaeai aeaenoaey ?aciuo ?acia?ia
oi?aiaie iaaeaaaee. Iiyoiio iaa niiniaa ?an/aoa aaeiaiai aeioiaea
eniieuecotho e?aeia ?aaeei.

Aieueoeinoai i?aaei?eyoee oi?aoao oiaa?aie iiiaeanoaa iaeiaiiaaiee,
oi?aiaay iaaeaaaea ia ieo ii oeaeiio ?yaeo i?e/ei onoaiaaeeaaaony a
aieueoeinoaa neo/aaa ?aciay; aieaa oiai, ia iaeei e oio aea oiaa? a
caaeneiinoe io eiiuthieoo?u ?uiea ?acia? oi?aiaie iaaeaaaee /anoi
iaiyaony. E?iia oiai, aaniethoiia aieueoeinoai i?aaei?eyoee iiea ia
?aniieaaatho iaiaoiaeeiuie oaoie/aneeie n?aaenoaaie aeey o/aoa
oiaa?iiai?ioa a ?ac?aca ioaeaeueiuo oiaa?ia. A neeo yoiai ia i?aeoeea
/aua anaai ?ann/eouaatho ?aaeeciaaiioth oi?aiaoth iaaeaaaeo enoiaey ec
n?aaeiaai i?ioeaioa ii oaeie oi?ioea:

AAe = O I / 100.

A naith i/a?aaeue, n?aaeiee i?ioeaio ii?aaeaeytho ii oi?ioea:

I = ( OIi + OIi + OIa) / (O+IE) 100,

aaea OIi – oi?aiaay iaaeaaaea ia inoaoie oiaa?ia ia ia/aei io/aoiiai
ia?eiaea (naeueaei n/aoa 42 “Oi?aiaay iaoeaiea” ia ia/aei io/aoiiai
ia?eiaea); OIi – oi?aiaay iaaeaaaea ia oiaa?u., iinooieaoea ca io/aoiue
ia?eiae (e?aaeeoiaue iai?io n/aoa 42 “Oi?aiaay iaoeaiea” ca io/aoiue
ia?eiae); OIa – oi?aiaay iaaeaaaea ia auauaoea oiaa?u (aeaaaoiaue iai?io
n/aoa 42 ”Oi?aiaay iaoeaiea” ca io/aoiue ia?eiae); IE – inoaoie oiaa?ia
ia eiiaoe io/aoiiai ia?eiaea (naeueaei n/aoa 41 “Oiaa?u” ia eiiaoe
io/aoiiai ia?eiaea).

?an/ao aaeiaiai aeioiaea ii n?aaeiaio i?ioeaioo i?ino e iiaeao
i?eiaiyoueny a ethaie i?aaiecaoeee. Iaeiaei ii iaaeinoaoi/ii oi/ai,
iineieueeo iniiaai ia i?aaeiieiaeaiee, /oi anni?oeiaioiay no?oeoo?a
oiaa?iiai?ioa ca io/aoiue ia?eiae e inoaoeia ia eiiaoe io/aoiiai
ia?eiaea iaeeiaeiai, /aai a i?aeoeea oicyenoaaiiie aeecie ia auaaao.
Iiyoiio noiia aaeiaiai aeioiaea, ?ann/eoaiiay yoei niiniaii, aieueoa eee
iaiueoa aeaenoaeoaeueiie aa aaee/eiu. ?ann/eoaoue aaeiaie aeioiae ii
anni?oeiaioo inoaoea oiaa?ia iiaeii ii oaeie oi?ioea:

AAe = (OIi + OIi – OIa) – OIe,

Aaea OIe – oi?aiaay iaaeaaaea ia inoaoie oiaa?ia ia eiiaoe io/aoiiai
ia?eiaea.

A naith i/a?aaeue:

OIe = (IE1 OI1 / 100 + OI1) + (IE2 OI2 / 100 + OI2) + … +
+ (IEn  OIn / 100 + OIn),

Aaea IE1, IE2… – inoaoee oiaa?ia ii iaeiaiiaaieyi ia eiiaoe ianyoea
(ii aeaiiui eiaaioa?ecaoeee); OI1, OI2 – oi?aiaay iaaeaaaea (a
i?ioeaioao) ia oiaa?u.

Niinia ?an/aoa aaeiaiai aeioiaea ii anni?oeiaioo inoaoea oiaa?ia aieaa
oi/ai, /ai ii n?aaeiaio i?ioeaioo. Ii iiaeao i?eiaiyoueny a ethaie
i?aaiecaoeee. Iaaeinoaoeii aai yaeyaony aieueoay o?oaeiaieinoue,
iineieueeo ii o?aaoao i?iaaaeaiea eiaaioa?ecaoeee oiaa?ia ia ia?aia
/enei ianyoea, neaaeothuaai ca io/aoiui ia?eiaeii.

Ia ?ann/eoaiioth noiio ?aaeeciaaiiie oi?aiaie iaoeaiee (aaeiaiai
aeioiaea) oiaiueoaaony naaanoieiinoue i?iaeaae noi?ie?iai/iie caienueth
:

Ae-o n/ 90-2 «I?iaeaaee» nn/ «Naaanoieiinoue i?iaeaae»

E-o n/ 42 «Oi?aiaay iaoeaiea»

Iinea oiai eae a i?aaiecaoeee ?icie/iie oi?aiaee ii?aaeaeeee aaeiaue
aeioiae io ?aaeecaoeee oiaa?ia iaiaoiaeeii ii?aaeaeeoue ieii/aoaeueiue
?acoeueoao (i?eaueue eee oauoie) io ?aaeecaoeee oiaa?ia, io?aaeaaiue ia
n/aoa 90 ia eiiaoe io/aoiiai ia?eiaea. Aeey yoiai ioaeii i?aaeeueii
ii?aaeaeeoue ecaea?aeee ia?auaiey, ioiinyueany e ?aaeeciaaiiui oiaa?ai,
o/eouaaaiua ia n/aoa 44 «?anoiaeu ia i?iaeaaeo».

Aooaaeoa?neee o/ao ecaea?aeae ia?auaiey i?aaei?eyoee oi?aiaee aeieaeai
iaania/eoue naiaa?aiaiiia, iieiia e aeinoiaa?iia io?aaeaiea oaeoe/aneeo
?anoiaeia, a oaeaea eiio?ieue ca eniieueciaaieai iaoa?eaeueiuo,
o?oaeiauo e oeiainiauo ?ano?nia [13].

A ninoaa ecaea?aeae ia?auaiey i?aaei?eyoey ?icie/iie oi?aiaee
aeeth/athony ?anoiaeu i?aaei?eyoey, aicieeathuea a i?ioeanna aeaeaeaiey
oiaa?ia aei iio?aaeoaeae, a oaeaea ?anoiaeu, naycaiiua n ?aaeecaoeeae
oiaa?ia.

Iniiaiui aeieoiaioii, ii?aaeaeythuei ii?yaeie o/aoa ?anoiaeia, a oii
/enea ecaea?aeae ia?auaiey, a oeaeyo aooaaeoa?neiai o/aoa, yaeyaony
Iieiaeaiea ii aooaaeoa?neiio o/aoo “?anoiaeu i?aaiecaoeee” (IAO 10/99),
ooaa?aeaeaiiia I?eeacii Ieioeia ?innee io 06.05.1999 N 33i (aaaaeaii a
aeaenoaea n 1 yiaa?y 2000 a.). Yoio aeieoiaio ii?aaeaeyao
eeanneoeeaoeeth ?anoiaeia e ii?yaeie eo i?eciaiey a o/aoa.

A niioaaonoaee n i.9 IAO 10/99 i?aaiecaoeee oi?aiaee ai?aaa i?eciaaaoue
ecaea?aeee ia?auaiey a naaanoieiinoe ?aaeeciaaiiuo oiaa?ia iieiinoueth a
io/aoiii ia?eiaea a ea/anoaa ?anoiaeia ii iau/iui aeaeai aeayoaeueiinoe.
I?e yoii, anee a ioiioaiee ?anoiaeia ia iieaoo o?oaea, ia a?aiaeo, ia
niaea?aeaiea caeaiee, nii?oaeaiee, iiiauaiee e eiaaioa?y, ia ?aeeaio e
i?aaenoaaeoaeueneea ?anoiaeu oaeie i?eioeei niaethaeaaony a ethaii
neo/aa, oi ?anoiaeu ia ia?aaiceo e caaioiaeo oiaa?ia iiaoo i?eciaaaoueny
eae iieiinoueth a noieiinoe ?aaeeciaaiiuo ca io/aoiue ia?eiae oiaa?ia,
oae e ioaeaeueii a /anoe ?aaeeciaaiiuo e ia ?aaeeciaaiiuo ia eiiaoe
io/aoiiai ianyoea oiaa?ia.

Niioaaonoaaiii, naeueaei ii n/aoo 44 ia eiiaoe ianyoea iiaeao
i?aaenoaaeyoue niaie noiio ecaea?aeae ia?auaiey a /anoe o?ainii?oiuo
?anoiaeia, i?eoiaeyuaeny ia inoaoie ia ?aaeeciaaiiuo ia eiiaoe aeaiiiai
ianyoea oiaa?ia. I?e yoii noiia ecaea?aeae ia?auaiey, ioiinyuayny e
inoaoeo oiaa?ia ia eiiaoe ianyoea, en/eneyaony ii n?aaeiaio i?ioeaioo
ecaea?aeae ia?auaiey ca io/aoiue ianyoe n o/aoii ia?aoiaeyuaai inoaoea
ia ia/aei ianyoea a neaaeothuai ii?yaeea:

1) noiie?othony o?ainii?oiua ?anoiaeu ia inoaoie oiaa?ia ia ia/aei
ianyoea e i?iecaaaeaiiua a io/aoiii ianyoea;

2) ii?aaeaeyaony noiia oiaa?ia, ?aaeeciaaiiuo a io/aoiii ianyoea, e
inoaoie oiaa?ia ia eiiaoe ianyoea;

3) ioiioaieai ii?aaeaeaiiie noiiu ?anoiaeia e noiia ?aaeeciaaiiuo e
inoaaoeony oiaa?ia ii?aaeaeyaony n?aaeiee i?ioeaio ecaea?aeae ia?auaiey
e iauae noieiinoe oiaa?ia;

4) oiiiaeaieai noiiu inoaoea oiaa?ia ia eiiaoe ianyoea ia n?aaeiee
i?ioeaio oeacaiiuo ?anoiaeia ii?aaeaeyaony eo noiia, ioiinyuayny e
inoaoeo oiaa?ia ia eiiaoe ianyoea.

?an/ao noiiu o?ainii?oiuo ?anoiaeia, i?eoiaeyueony ia noieiinoue
?aaeeciaaiiuo ca io/aoiue ianyoe oiaa?ia e noieiinoue inoaoea
ia?aaeeciaaiiuo oiaa?ia, i?iecaiaeeony oaeaea ii n?aaeiaio i?ioeaioo n
eniieueciaaieai aeaiiuo ia inoaoea o?ainii?oiuo ?anoiaeia a ninoaaa
ecaea?aeae ia?auaiey ia ia/aei ianyoea, noiia i?iecaaaeaiiuo
o?ainii?oiuo ?anoiaeia ca ianyoe, a oaeaea i noieiinoe ?aaeeciaaiiuo
oiaa?ia ca io/aoiue ianyoe e inoaoea oiaa?ia ia eiiaoe ianyoea.

Oaeaea neaaeoao o/eouaaoue, /oi ?ani?aaeaeaieth iiaeeaaeao oieueei oa
o?ainii?oiua ?anoiaeu, eioi?ua a niioaaonoaee n iieiaeaieyie IAO 5/01 ia
ioiinyony ia oaaee/aiea ia?aiia/aeueiie noieiinoe i?eia?aoaiiuo oiaa?ia.

I?e ia?aoiaea i?aaiecaoeee n ia/aea neaaeothuaai aiaea a niioaaonoaee n
i?eiyoie o/aoiie iieeoeeie ia ii?yaeie i?eciaiey o?ainii?oiuo ?anoiaeia
iieiinoueth a naaanoieiinoe i?iaeaiiuo oiaa?ia a ea/anoaa ?anoiaeia ii
iau/iui aeaeai aeayoaeueiinoe ia nienaiiua a i?ioeii io/aoiii aiaeo
o?ainii?oiua ?anoiaeu iiaeeaaeao aeeth/aieth a naaanoieiinoue i?iaeaiiuo
oiaa?ia ia ia/aei io/aoiiai aiaea, eee aea i?aaiecaoeeae iiaeao auoue
i?eiyoi ?aoaiea i ?aaiiia?iii aeeth/aiee yoeo noii a naaanoieiinoue
i?iaeaiiuo oiaa?ia a oa/aiea ii?aaeaeaiiiai ia?eiaea a?aiaie (iai?eia?,
eaa?oae, iieoaiaeea).

Ecaea?aeee ia?auaiey nienuaathony a Aeaaao n/aoa 90 «I?iaeaaee» ii
ieii/aiee io/aoiiai ia?eiaea. Nienaiea eiiia?/aneeo ?anoiaeia
inouanoaeyaony a Aeaaao noan/aoa 90-2 «Naaanoieiinoue i?iaeaae», eeai
iiaeao auoue ioe?uo aeiiieieoaeueiue noan/ao e n/aoo 90 «I?iaeaaee».

Caiene ii noan/aoai 90-1 “Au?o/ea”, 90-2 “Naaanoieiinoue i?iaeaae”, 90-3
“Iaeia ia aeiaaaeaiioth noieiinoue” i?iecaiaeyony iaeiieoaeueii a
oa/aiea io/aoiiai aiaea. Aaeaiany/ii niiinoaaeaieai niaieoiiiai
aeaaaoiaiai iai?ioa ii noan/aoai 90-2 “Naaanoieiinoue i?iaeaae”, 90-3
“Iaeia ia aeiaaaeaiioth noieiinoue”, 90-4 “Aeoeecu” e e?aaeeoiaiai
iai?ioa ii noan/aoo 90-1 “Au?o/ea” ii?aaeaeyaony oeiainiaue ?acoeueoao
(i?eaueue eee oauoie) io i?iaeaae ca io/aoiue ianyoe. Yoio oeiainiaue
?acoeueoao aaeaiany/ii (caeeth/eoaeueiuie iai?ioaie) nienuaaaony n
noan/aoa 90-9 “I?eaueue/oauoie io i?iaeaae” ia n/ao 99 “I?eauee e
oauoee”. Oaeei ia?acii, neioaoe/aneee n/ao 90 “I?iaeaaee” naeueaei ia
io/aoioth aeaoo ia eiaao.

Ii ieii/aiee io/aoiiai aiaea ana noan/aoa, ioe?uoua e n/aoo 90
“I?iaeaaee” (e?iia noan/aoa 90-9 “I?eaueue/oauoie io i?iaeaae”),
cae?uaathony aioo?aiieie caienyie ia noan/ao 90-9 “I?eaueue/oauoie io
i?iaeaae”.

Iaeiaiaue o/ao i?iaeaae oiaa?ia

N anooieaieai a neeo aoi?ie /anoe Iaeiaiaiai eiaeaena ?O, iniaaiii aeaau
25 «Iaeia ia i?eaueue i?aaiecaoeee» aooaaeoa?neee o/ao a ?innee
i?aoa?iae neeueiua eciaiaiey. Aue aaaaeai iaeiaiaue o/ao, ia iniiaaiee
eioi?iai oaia?ue en/eneyaony iaeia ia i?eaueue. Aoi?ie iaeia, eioi?iai
iai?yioth eanathony i?iaeaaee oiaa?ia – IAeN, oaeaea en/eneyaony ii
aeaiiui ia aooaaeoa?neiai, a iaeiaiaiai o/aoa, oioy iiiyoea «iaeiaiaue
o/ao» ii?aaeaeaii oieueei a noaouea 313 aeaau 25 Iaeiaiaiai eiaeaena ?O.

?anniio?ei aia/aea IAeN – iaeia, ia/eneyaiue iaiin?aaenoaaiii i?e
i?iaeaaea i?iaeoeoeee eee aeaaea aei iaa, anee oiaa?u o/eouaathony ii
oeaiai i?iaeaaee.

Niaeanii noaouea 169 Iaeiaiaiai eiaeaena ?O iaeiaiieaoaeueuee (oi anoue
i?iaeaaaoe) iaycai ninoaaeoue n/ao-oaeoo?o i?e niaa?oaiee iia?aoeee,
iaeaaaaiuo IAeN. A iaoai neo/aa yoi i?iaeaaea oiaa?a. I?e yoii iiae
i?iaeaaeae iiieiaaony ioa?ocea oiaa?a e i?aaeuyaeaiea aeieoiaioia
iieoiaoaeth, a ia oieueei iieaoa oiaa?a. Oi?ia n/aoa-oaeoo?u
ooaa?aeaeaia Iinoaiiaeaieai I?aaeoaeuenoaa ?O io 2 aeaeaa?y 2000 a. N
914 “Ia ooaa?aeaeaiee I?aaee aaaeaiey aeo?iaeia o/aoa iieo/aiiuo e
aunoaaeaiiuo n/aoia-oaeoo?, eiea iieoiie e eiea i?iaeaae i?e ?an/aoao ii
iaeiao ia aeiaaaeaiioth noieiinoue” . Ia?a/aiue iaycaoaeueiuo ?aeaeceoia
onoaiiaeai oie aea noaoueae 169 iaeiaiaiai eiaeaena ?O. N/ao-oaeoo?a
auienuaaaony a aeaoo yecaiiey?ao, ec eioi?uo iaeei (i?eaeiae)
i?aaeuyaeyaony iieoiaoaeth, a aoi?ie (eiiey) ?aaeno?e?oaony a aeo?iaea
o/aoa aunoaaeaiiuo n/aoia-oaeoo?. Oi?ia aeo?iaea o/aoa e ii?yaeie aai
aaaeaiey onoaiiaeai oai aea Iinoaiiaeaieai I?aaeoaeuenoaa ?O io 2
aeaeaa?y 2000 a. N 914. Auienaiiua n/aoa-oaeoo?u ?aaeno?e?othony a
aeo?iaea o/aoa a o?iiieiae/aneii ii?yaeea. Iaycaoaeueiue ?aeaeceo
n/aoa-oaeoo?u – aai iiia?, yoi e anoue iiia? caiene a aeo?iaea o/aoa
aunoaaeaiiuo n/aoia-oaeoo?.

E?iia aeo?iaea aunoaaeaiiuo n/aoia-oaeoo? i?iaeaaoeu aaaeoo eieao
i?iaeaae, i?aaeiacia/aiioth aeey ?aaeno?aoeee n/aoia-oaeoo?
(eiio?ieueiuo eaio eiio?ieueii-eanniaie oaoieee, aeaieia no?iaie
io/aoiinoe), ninoaaeyaiuo i?iaeaaoeii i?e niaa?oaiee iia?aoeee,
i?eciaaaaiuo iauaeoaie, eioi?ua iaeaaathony iaeiaii ia aeiaaaeaiioth
noieiinoue, a oii /enea ia iiaeeaaeaueo iaeiaiiaeiaeaieth
(inaiaiaeaeaaiuo io iaeiaiiaeiaeaiey).

N/aoa-oaeoo?u, auaeaiiua i?iaeaaoeaie i?e ?aaeecaoeee oiaa?ia
i?aaiecaoeeyi e eiaeeaeaeoaeueiui i?aaei?eieiaoaeyi ca iaee/iue ?an/ao,
oaeaea iiaeeaaeao ?aaeno?aoeee a eieaa i?iaeaae. I?e yoii iieacaiey
eiio?ieueiuo eaio eiio?ieueii-eanniaie oaoieee ?aaeno?e?othony a eieaa
i?iaeaae aac o/aoa noii, oeacaiiuo a niioaaonoaothueo n/aoao-oaeoo?ao.

?aaeno?aoeey n/aoia-oaeoo? a eieaa i?iaeaae i?iecaiaeeony a
o?iiieiae/aneii ii?yaeea a oii iaeiaiaii ia?eiaea, a eioi?ii aicieeaao
iaeiaiaia iaycaoaeuenoai.

I?e iieo/aiee aeaiaaeiuo n?aaenoa a aeaea aaainiauo eee eiuo ieaoaaeae a
n/ao i?aaenoiyueo iinoaaie oiaa?ia (auiieiaiey ?aaio, ieacaiey oneoa)
i?iaeaaoeii ninoaaeyaony n/ao-oaeoo?a, eioi?ue ?aaeno?e?oaony a eieaa
i?iaeaae.

A neo/aa iieo/aiey /anoe/iie iieaou ca ioa?oaeaiiua oiaa?u ?aaeno?aoeey
i?iaeaaoeii n/aoa-oaeoo?u a eieaa i?iaeaae i?iecaiaeeony ia eaaeaeoth
noiio, iinooieaooth a ii?yaeea /anoe/iie iieaou, n oeacaieai ?aeaeceoia
n/aoa-oaeoo?u ii yoei ioa?oaeaiiui oiaa?ai (auiieiaiiui ?aaioai,
ieacaiiui oneoaai) e iiiaoeie ii eaaeaeie noiia “/anoe/iay iieaoa”.

?aaeno?aoeey n/aoia-oaeoo? n iaeeiaeiauie ?aeaeceoaie a eieaa i?iaeaae o
i?iaeaaoea aeiioneaaony oieueei a neo/ayo iinooieaiey n?aaenoa a
ii?yaeea /anoe/iie iieaou.

I?iaeaaoeu, inouanoaeythuea i?iaeaaeo oiaa?ia iaiin?aaenoaaiii
ianaeaieth aac i?eiaiaiey eiio?ieueii-eanniaie oaoieee, ii n auaea/ae
aeieoiaioia no?iaie io/aoiinoe a neo/ayo, i?aaeoniio?aiiuo
caeiiiaeaoaeuenoaii ?inneeneie Oaaea?aoeee, ?aaeno?e?otho a eieaa
i?iaeaae aianoi n/aoia-oaeoo? aeieoiaiou no?iaie io/aoiinoe,
ooaa?aeaeaiiua a onoaiiaeaiiii ii?yaeea e auaeaiiua iieoiaoaeyi, eeai
noiia?iua aeaiiua aeieoiaioia no?iaie io/aoiinoe ia iniiaaiee iiene,
ninoaaeaiiie ii eoiaai i?iaeaae ca eaeaiaea?iue ianyoe.

I?eaaaeaiiua caeanue i?aaeea aaaeaiey aeo?iaea o/aoa aunoaaeaiiuo
n/aoia-oaeoo? e eieae i?iaeaae ia aeatho /aoeiai ?acee/ey iaaeaeo yoeie
?aaeno?aie iaeiaiaiai o/aoa. Aeaenoaeoaeueii, a nayce n ?aaeeeaeueiuie
eciaiaieyie, aianaiiuie a aeaao 21 «Iaeia ia aeiaaaeaiioth noieiinoue»
Iaeiaiaiai eiaeaena ?O, IAeN n 1 yiaa?y 2006 aiaea ia/eneyaony oieueei
ii ioa?ocea. Iiyoiio oaia?ue n/aoa-oaeoo?u ?aaeno?e?othony a aeo?iaea
o/aoa e a eieaa i?iaeaae iaeiia?aiaiii. A aei 2006 aiaea, eiaaea auea
aiciiaeiinoue aua?aoue aa?eaio ia/eneaiey IAeN «ii iieaoa», a aeo?iaea
o/aoa aunoaaeaiiuo n/aoia-oaeoo? ?aaeno?e?iaaeenue auienaiiua
n/aoa-oaeoo?u (i?e ioa?ocea oiaa?ia), a a eieaa i?iaeaae
?aaeno?e?iaaeenue iiea/aiiua n/aoa-oaeoo?u. Oaia?ue aea aeo?iae o/aoa e
eieaa i?iaeaae aoaeoo ioee/aoueny oieueei ia n/aoa-oaeoo?u ii oiaa?ai,
eioi?ua auee ioa?oaeaiu, ii ia iiea/aiu ii ninoiyieth ia 01.01.2006 a. .
Ii iei nio?aiyaony i?aaeiee ?aaeei ia/eneaiey IAeN a oa/aiea aeaoo eao.

Eieaa i?iaeaae yaeyaony iaeiaiaui ?aaeno?ii, ia iniiaaiee eioi?iai
ia/eneyaony IAeN. Noiia ia/eneaiiiai IAeN ninoaaeyaony ec eoiaia ii
a?aoai 5a e 6a eieae i?iaeaae.

Aoi?ie iaeia, e eioi?iio i?iaeaaea oiaa?ia eiaao i?yiia ioiioaiea – yoi
iaeia ia i?eaueue i?aaiecaoeee. Aeey yoiai iaeiaa oaea i?yii
i?aaeoniio?aia nenoaia iaeiaiaiai o/aoa – noaouey 313 Iaeiaiaiai
eiaeaena ?O. Iaeiaiaue o/ao – nenoaia iaiauaiey eioi?iaoeee aeey
ii?aaeaeaiey iaeiaiaie aacu ii iaeiao ia iniiaa aeaiiuo ia?ae/iuo
aeieoiaioia, na?oiie?iaaiiuo a niioaaonoaee n ii?yaeeii,
i?aaeoniio?aiiui ianoiyuei Eiaeaenii.

Nenoaia iaeiaiaiai o/aoa i?aaiecoaony iaeiaiieaoaeueueeii
naiinoiyoaeueii, enoiaey ec i?eioeeia iineaaeiaaoaeueiinoe i?eiaiaiey
ii?i e i?aaee iaeiaiaiai o/aoa, oi anoue i?eiaiyaony iineaaeiaaoaeueii
io iaeiiai iaeiaiaiai ia?eiaea e ae?oaiio. Ii?yaeie aaaeaiey iaeiaiaiai
o/aoa onoaiaaeeaaaony iaeiaiieaoaeueueeii a o/aoiie iieeoeea aeey oeaeae
iaeiaiiaeiaeaiey, ooaa?aeaeaaiie niioaaonoaothuei i?eeacii
(?anii?yaeaieai) ?oeiaiaeeoaey. Iaeiaiaua e eiua i?aaiu ia ai?aaa
onoaiaaeeaaoue aeey iaeiaiieaoaeueueeia iaycaoaeueiua oi?iu aeieoiaioia
iaeiaiaiai o/aoa.

Eciaiaiea ii?yaeea o/aoa ioaeaeueiuo oicyenoaaiiuo iia?aoeee e (eee)
iauaeoia a oeaeyo iaeiaiiaeiaeaiey inouanoaeyaony iaeiaiieaoaeueueeii a
neo/aa eciaiaiey caeiiiaeaoaeuenoaa i iaeiaao e nai?ao eee i?eiaiyaiuo
iaoiaeia o/aoa. ?aoaiea i aianaiee eciaiaiee a o/aoioth iieeoeeo aeey
oeaeae iaeiaiiaeiaeaiey i?e eciaiaiee i?eiaiyaiuo iaoiaeia o/aoa
i?eieiaaony n ia/aea iiaiai iaeiaiaiai ia?eiaea, a i?e eciaiaiee
caeiiiaeaoaeuenoaa i iaeiaao e nai?ao ia ?aiaa /ai n iiiaioa anooieaiey
a neeo eciaiaiee ii?i oeacaiiiai caeiiiaeaoaeuenoaa.

A neo/aa, anee iaeiaiieaoaeueuee ia/ae inouanoaeyoue iiaua aeaeu
aeayoaeueiinoe, ii oaeaea iaycai ii?aaeaeeoue e io?aceoue a o/aoiie
iieeoeea aeey oeaeae iaeiaiiaeiaeaiey i?eioeeiu e ii?yaeie io?aaeaiey
aeey oeaeae iaeiaiiaeiaeaiey yoeo aeaeia aeayoaeueiinoe.

Aeaiiua iaeiaiaiai o/aoa aeieaeiu io?aaeaoue ii?yaeie oi?ie?iaaiey noiiu
aeioiaeia e ?anoiaeia, ii?yaeie ii?aaeaeaiey aeiee ?anoiaeia,
o/eouaaaiuo aeey oeaeae iaeiaiiaeiaeaiey a oaeouai iaeiaiaii (io/aoiii)
ia?eiaea, noiio inoaoea ?anoiaeia (oauoeia), iiaeeaaeauoth ioianaieth ia
?anoiaeu a neaaeothueo iaeiaiauo ia?eiaeao, ii?yaeie oi?ie?iaaiey noii
nicaeaaaaiuo ?aca?aia, a oaeaea noiio caaeieaeaiiinoe ii ?an/aoai n
athaeaeaoii ii iaeiao.

Iiaeoaa?aeaeaieai aeaiiuo iaeiaiaiai o/aoa yaeythony [2]:

1. ia?ae/iua o/aoiua aeieoiaiou (aeeth/ay ni?aaeo aooaaeoa?a);

2. aiaeeoe/aneea ?aaeno?u iaeiaiaiai o/aoa;

3. ?an/ao iaeiaiaie aacu.

Oi?iu aiaeeoe/aneeo ?aaeno?ia iaeiaiaiai o/aoa aeey ii?aaeaeaiey
iaeiaiaie aacu, yaeythueany aeieoiaioaie aeey iaeiaiaiai o/aoa, a
iaycaoaeueiii ii?yaeea aeieaeiu niaea?aeaoue neaaeothuea ?aeaeceou:

iaeiaiiaaiea ?aaeno?a;

ia?eiae (aeaoo) ninoaaeaiey;

ecia?eoaee iia?aoeee a iaoo?aeueiii (anee yoi aiciiaeii) e a aeaiaaeiii
au?aaeaiee;

iaeiaiiaaiea oicyenoaaiiuo iia?aoeee;

iiaeienue (?anoeo?iaeo iiaeiene) eeoea, ioaaonoaaiiiai ca ninoaaeaiea
oeacaiiuo ?aaeno?ia.

Oi?ie?iaaiea aeaiiuo iaeiaiaiai o/aoa i?aaeiieaaaao iai?a?uaiinoue
io?aaeaiey a o?iiieiae/aneii ii?yaeea iauaeoia o/aoa aeey oeaeae
iaeiaiiaeiaeaiey (a oii /enea iia?aoeee, ?acoeueoaou eioi?uo
o/eouaathony a ianeieueeeo io/aoiuo ia?eiaeao eeai ia?aiinyony ia ?yae
eao).

I?e yoii aiaeeoe/aneee o/ao aeaiiuo iaeiaiaiai o/aoa aeieaeai auoue oae
i?aaieciaai iaeiaiieaoaeueueeii, /oiau ii ?ane?uaae ii?yaeie
oi?ie?iaaiey iaeiaiaie aacu.

Aiaeeoe/aneea ?aaeno?u iaeiaiaiai o/aoa i?aaeiacia/aiu aeey
nenoaiaoecaoeee e iaeiieaiey eioi?iaoeee, niaea?aeauaeny a i?eiyouo e
o/aoo ia?ae/iuo aeieoiaioao, aiaeeoe/aneeo aeaiiuo iaeiaiaiai o/aoa aeey
io?aaeaiey a ?an/aoa iaeiaiaie aacu.

?aaeno?u iaeiaiaiai o/aoa aaaeoony a aeaea niaoeeaeueiuo oi?i ia
aoiaaeiuo iineoaeyo, a yeaeo?iiiii aeaea e (eee) ethauo iaoeiiuo
iineoaeyo.

I?e yoii oi?iu ?aaeno?ia iaeiaiaiai o/aoa e ii?yaeie io?aaeaiey a ieo
aiaeeoe/aneeo aeaiiuo iaeiaiaiai o/aoa, aeaiiuo ia?ae/iuo o/aoiuo
aeieoiaioia ?ac?aaaouaathony iaeiaiieaoaeueueeii naiinoiyoaeueii e
onoaiaaeeaathony i?eeiaeaieyie e o/aoiie iieeoeea i?aaiecaoeee aeey
oeaeae iaeiaiiaeiaeaiey.

I?aaeeueiinoue io?aaeaiey oicyenoaaiiuo iia?aoeee a ?aaeno?ao iaeiaiaiai
o/aoa iaania/eaatho eeoea, ninoaaeaoea e iiaeienaaoea eo.

I?e o?aiaiee ?aaeno?ia iaeiaiaiai o/aoa aeieaeia iaania/eaaoueny eo
caueoa io ianaieoeeiie?iaaiiuo eni?aaeaiee.

Eni?aaeaiea ioeaee a ?aaeno?a iaeiaiaiai o/aoa aeieaeii auoue iainiiaaii
e iiaeoaa?aeaeaii iiaeienueth ioaaonoaaiiiai eeoea, aianoaai
eni?aaeaiea, n oeacaieai aeaou e iainiiaaieai aianaiiiai eni?aaeaiey.

Ieienoa?noai ?O ii iaeiaai e nai?ai (oaia?ue oaea Oaaea?aeueiay
iaeiaiaay neoaeaa ?O) a naiai Eioi?iaoeeiiiii niiauaiee io 19.12.2001 a.
i?eaaei ?aeiiaiaeoaioth nenoaio iaeiaiaiai o/aoa n i?eia?iuie oi?iaie
iaeiaiauo ?aaeno?ia. Ec aeaiiiai Eioi?iaoeeiiiiai niiauaiey e oaia
ianoiyuae aeeieiiiie ?aaiou ioiinyony neaaeothuea iaeiaiaua ?aaeno?u :
?aaeno?-?an/ao noieiinoe nienaiiuo oiaa?ia ii iaoiaeo OEOI (EEOI),
?aaeno? o/aoa iinooieaiee aeaiaaeiuo n?aaenoa, ?aaeno? o/aoa aeioiaeia
oaeouaai ia?eiaea. E niaeaeaieth, aeinoaoi/iie eioi?iaoeaiinoueth
iaeaaeaao oieueei ia?aue ec ia?a/eneaiiuo ?aaeno?ia. Inoaeueiua
ioaeaeathony a aei?aaioea niaeanii oneiaeyi aeayoaeueiinoe oi?aiaie
i?aaiecaoeee.

1.4 Ioeaiea oiaa?ia

A iniiaa oi?ie?iaaiey oeaiu oiaa?a eaaeeo aeaiaaeiia au?aaeaiea
noieiinoe oiaa?a e oneoa ii aai ?aaeecaoeee.

Ioieoii 60 Iieiaeaiey ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?O [5] i?aaeoniio?aii, /oi oiaa?u iiaoo o/eouaaoueny ii
?icie/iui (i?iaeaaeiui) oeaiai eee ii iieoiiie noieiinoe. Oa aea ii?ia
i?aaeoniio?aia e i. 13 IAO 5/01 «O/ao iaoa?eaeueii-i?iecaiaenoaaiiuo
caiania» [6]. Iiae ioeaieie oiaa?ia iiieiaaony auai? o/aoiie oeaiu
i?aaei?eyoey, oi anoue oeaiu, ii eioi?ie i?eoiaeotho e nienuaatho
oiaa?u. Auai? o/aoiie oeaiu oeene?oaony a niioaaonoaothuai aeieoiaioa ia
o/aoiie iieeoeea i?aaiecaoeee.

A oii neo/aa, anee oi?aiauie i?aaiecaoeeyie oiaa?u o/eouaathony ii
oeaiai i?eia?aoaiey (ii “iieoiiui” oeaiai), eo o/aoiay noieiinoue
oi?ie?oaony ii i?aaeeai, onoaiiaeaiiui i.6 IAO 5/01. A o/aoioth
noieiinoue oiaa?ia aeeth/athony ana ?anoiaeu, naycaiiua n eo
i?eia?aoaieai, ca eneeth/aieai noii iaeiaa ia aeiaaaeaiioth noieiinoue.
Oi?aiaua i?aaiecaoeee iiaoo eniieueciaaoue iaoiaeu ioeaiee oiaa?ia i?e
eo auauoee a ioeaiea ii n?aaeiae (n?aaeiaacaaoaiiie) naaanoieiinoe, ii
naaanoieiinoe ia?auo ii a?aiaie caeoiie (iaoiae OEOI) e ii naaanoieiinoe
iineaaeieo ii a?aiaie caeoiie (iaoiae EEOI).

Iaoiae n?aaeiae (n?aaeiaacaaoaiiie) naaanoieiinoe.

Ioeaiea oiaa?ia i?e eo i?iaeaaea e nienaiee ii n?aaeiae
(n?aaeiaacaaoaiiie) naaanoieiinoe iniiaaia ia ii?aaeaeaiee n?aaeiae
naaanoieiinoe aaeeieoeu eaaeaeiai aeaea oiaa?ia, eiaaoeo aeaeaeaiea a
io/aoiii ianyoea

Iaoiae OEOI.

Yoio iaoiae i?aaenoaaeyao niaie ioeaieo oiaa?ia ii naaanoieiinoe ia?auo
(n o/aoii noieiinoe inoaoeia) a oa/aiea io/aoiiai ianyoea caeoiie
oiaa?ia.

Oeacaiiue iaoiae i?aaeoniao?eaaao o/ao caaioiaie oiaa?ia a oa/aiea
io/aoiiai ianyoea ii oaeoe/aneie naaanoieiinoe. I?e i?iaeaaea oiaa?ia, a
oaeaea auauoee oiaa?ia ia ae?oaea oeaee eo nienaiea i?iecaiaeeony ii
naaanoieiinoe ia?auo a io/aoiii ianyoea caeoiie, n o/aoii noieiinoe
oiaa?ia, /eneyueony a o/aoa ia ia/aei ianyoea.

Aeey yoiai nia/aea ii?aaeaeyaony naaanoieiinoue ia eniieueciaaiiuo ia
eiiaoe io/aoiiai ianyoea oiaa?ia enoiaey ec cao?ao ia iineaaeiea caeoiee
oiaa?ia.

Noieiinoue i?iaeaiiuo oiaa?ia ii?aaeaeyaony iooai au/eoaiey ec noieiinoe
inoaoeia oiaa?ia ia ia/aei io/aoiiai ianyoea n o/aoii noieiinoe
iinooieaoeo ca io/aoiue ianyoe oiaa?ia, noieiinoe i?eoiaeyuaeny ia
inoaoie oiaa?ia ia eiiaoe ianyoea.

?ani?aaeaeaiea noieiinoe i?iaeaiiuo oiaa?ia ii n/aoai o/aoa ?aaeecaoeee
e ae?oaei n/aoai eo eniieueciaaiey i?iecaiaeeony enoiaey ec n?aaeiae
noieiinoe aaeeieoeu eaaeaeiai aeaea oiaa?a e eiee/anoaa oiaa?ia,
i?iaeaiiuo eee auauaoeo ia ae?oaea ioaeaeu.

Iaoiae EEOI.

Aeaiiue iaoiae iaania/eaaao niioaaonoaea oaeoueo aeioiaeia e ?anoiaeia e
iicaieyao o/anoue aeeyiea eioeyoeee ia ?acoeueoaou oeiainiaie
aeayoaeueiinoe i?aaiecaoeee.

I?e yoii iaoiaea oiaa?u ia eiiaoe io/aoiiai ianyoea ioeaieaathony
enoiaey ec eo eiee/anoaa e i?aaeiieiaeaiey, /oi noieiinoue aeaiiuo
oiaa?ia neeaaeuaaaony ec cao?ao ia ia?aua eo caeoiee.

Noieiinoue i?iaeaiiuo oiaa?ia ii?aaeaeyaony iooai au/eoaiey ec noieiinoe
inoaoeia oiaa?ia ia ia/aei io/aoiiai ianyoea n o/aoii noieiinoe
iinooieaoeo ca io/aoiue ianyoe oiaa?ia, eo noieiinoe, i?eoiaeyuaeny ia
inoaoie oiaa?ia ia eiiaoe io/aoiiai ianyoea.

?ani?aaeaeaiea noieiinoe i?iaeaiiuo oiaa?ia ii n/aoai o/aoa ?aaeecaoeee
e ae?oaei n/aoai eo eniieueciaaiey i?iecaiaeeony enoiaey ec n?aaeiae
noieiinoe aaeeieoeu eaaeaeiai aeaea e eiee/anoaa i?iaeaiiuo oiaa?ia.

I?eiaiaiea oeacaiiuo iaoiaeia ioeaiee caiania i?eaioe?oao i?aaei?eyoea
ia i?aaiecaoeeth aiaeeoe/aneiai o/aoa oiaa?ia ii ioaeaeueiui ia?oeyi (a
ia oieueei ii eo aeaeai) [13]. Iiaeii ioeaieoue ec?anoiaeiaaiiua oiaa?u
?an/aoiui iooai, eniieuecoy neaaeothuoth oi?ioeo:

?=Ii + I – Ie,

aaea ? – noieiinoue ec?anoiaeiaaiiuo caiania;

Ii e Ie – noieiinoue ia/aeueiiai e eiia/iiai inoaoeia caiania;

I – iinooieaiea ca ianyoe.

Iieiaeaieai ii o/aoo iaoa?eaeueii-i?iecaiaenoaaiiuo caiania
i?aaeoniio?aii eniieueciaaiea aua iaeiiai niiniaa ioeaiee oaeoe/aneie
naaanoieiinoe auauaathueo iaoa?eaeueiuo ?ano?nia – nienaiea ii noieiinoe
eaaeaeie aaeeieoeu ecaeaeey. Yoio niinia i?eiaiyaony iaeaieaa ?aaeei e
aai eniieueciaaiea ii?aaaeaii oieueei aeey oiaa?ia, eaaeaeay aaeeieoea
eioi?uo iaeaaeaao cia/eoaeueiie noieiinoueth e i?iaeaaony, eae i?aaeei,
iiooo/ii.

Ana ?anniio?aiiua caeanue niiniau ioeaiee auauaathueo oiaa?ia – ii
n?aaeiae naaanoieiinoe, OEOI, EEOI e naaanoieiinoe eaaeaeie aaeeieoeu,
eniieuecothony oieueei a neo/aa o/aoa oiaa?ia ii oaeoe/aneie
naaanoieiinoe eo i?eia?aoaiey.

Nouiinoue o/aoa oiaa?ia ii “i?iaeaaeiui” oeaiai caeeth/aaony a oii, /oi
ioeaiea oiaa?ia a aooaaeoa?neii o/aoa i?iecaiaeeony ii oeaiai, ii
eioi?ui iie aeieaeiu auoue ?aaeeciaaiu, aeeth/ay iaeia ia aeiaaaeaiioth
noieiinoue.

?acieoea iaaeaeo oeaiie i?iaeaaee e ?anoiaeaie, naycaiiuie n
i?eia?aoaieai oiaa?ia, eioi?ua a niioaaonoaee n IAO 5/01 aeeth/athony a
eo naaanoieiinoue, iineo iacaaiea oi?aiaie iaoeaiee, o/eouaaaiie ii
n/aoo 42 “Oi?aiaay iaoeaiea”.

Aeey ii?aaeaeaiey oi?aiaie iaoeaiee eniieuecoaony ii?aaeaeaiiue i?ioeaio
io oeaiu i?eia?aoaiey (n o/aoii IAeN) eee oeaiu, ii eioi?ie oiaa?u
i?eieiathony e o/aoo.

Iai?eia?, anee ioaeaeueiue oiaa? i?eia?aoai ca 11 ?oa. 80 eii., aeeth/ay
IAeN a noiia 1 ?oa. 80 eii. (noaaea IAeN – 18 i?ioeaioia), oi o/aoiay
noieiinoue oiaa?a, ii eioi?ie ii aeieaeai auoue i?eiyo e aooaaeoa?neii
o/aoo, ninoaaeo 10 ?oa. (11 ?oa. 80 eii. – 1 ?oa. 80 eii.).

Anee ?acia? oi?aiaie iaoeaiee a i?aaiecaoeee ninoaaeyao 40 i?ioeaioia,
oi oi?ie?iaaiea i?iaeaaeiie noieiinoe oiaa?a inouanoaeyaony neaaeothuei
ia?acii – 14 ?oa. (10 ?oa. + (10 ?oa. o 40%)). Noiia oi?aiaie iaoeaiee
ninoaaeo 4 ?oa. (14 ?oa. – 10 ?oa.).

I?e yoii neaaeoao o/eouaaoue, /oi a oeaio i?iaeaaee oaea caeiaeaia noiia
IAeN ii noaaea 18 i?ioeaioia, eioi?oth neaaeoao auaeaeeoue. Noiia IAeN
ni noieiinoe aaeeieoeu oiaa?a ninoaaeo 2 ?oa. 14 eii. (14 ?oa. o 18 /
118), a oeaia i?iaeaaee oiaa?a aac o/aoa IAeN – 11 ?oa. 86 eii. (14 ?oa.
– 2 ?oa. 14 eii.).

Oi?ie?iaaiea oi?aiaie iaoeaiee iiaeao inouanoaeyoueny e ianeieueei eiui
niiniaii. E o/aoiie oeaia oiaa?a i?eiaiyaony ia?aiia/aeueiue ?acia?
iaoeaiee, ia o/eouaathuee ia/eneaiioth noiio IAeN, a ieii/aoaeueiay
noiia iaoeaiee ii?aaeaeyaony iinea i?eiaiaiey i?aaeoniio?aiiie noaaee
IAeN.

Iai?eia?, anee o/aoiay noieiinoue aaeeieoeu oiaa?a ninoaaeyao 10 ?oa., a
ia?aiia/aeueiay noaaea iaoeaiee 40 i?ioeaioia, oi i?iaeaaeiay oeaia
oiaa?a aac o/aoa noiiu IAeN n iaa ninoaaeo 14 ?oa. (10 ?oa. + (10 ?oa. o
40%)). Ieii/aoaeueiay oeaia i?iaeaaee ninoaaeo 16 ?oa. 52 eii. (14 ?oa.
+ (14 ?oa. o 18%)). A noiia oi?aiaie iaoeaiee ninoaaeo 6 ?oa. 52 eii.
(16 ?oa. 52 eii. – 10 ?oa.).

Ia/eneaiiay noiia oi?aiaie iaoeaiee ioi?ieyaony caienueth ii aeaaaoo
n/aoa 41 e e?aaeeoo n/aoa 42, e oai naiui ia noiio oi?aiaie iaoeaiee
oaaee/eaaaony o/aoiay noieiinoue oiaa?ia.

Anee oiaa?u a i?aaiecaoeee ?icie/iie oi?aiaee o/eouaathony ii
i?iaeaaeiui oeaiai e i?aaei?eyoea inouanoaeyao ia?aioeaieo oiaa?ia, oi
ia?aioeaiea oiaa?ia io?aaeaaony a aooaaeoa?neii o/aoa i?aaiecaoeee.
Ia?aioeaiea (eciaiaiea oeai) oiaa?ia iiaeao auoue eae a noi?iio
nieaeaiey oeai (ooeaiea), oae a noi?iio eo iiauoaiey (aeiioeaiea).
Iniiaiuie i?e/eiaie ia?aioeaiee oiaa?ia a i?aaei?eyoeyo yaeythony:
eciaiaiea eiiuthieoo?u ?uiea; ooeaiea oiaa?ia onoa?aaoeo iiaeaeae, a
oaeaea oiaa?ia, /anoe/ii, iioa?yaoeo naia ia?aiia/aeueiia ea/anoai.

Ia?aioeaiea oiaa?ia inouanoaeyaony niaeanii Iieiaeaiey ii aaaeaieth
aooaaeoa?neiai o/aoa e aooaaeoa?neie io/aoiinoe a ?inneeneie Oaaea?aoeee
[5]. Iniiaaieai aeey ia?aioeaiee oiaa?ia yaeyaony ?anii?yaeaiea
?oeiaiaeeoaey i?aaiecaoeee. Aeey i?aaei?eyoee, aaaeoueo o/ao ii iieoiiui
oeaiai, ?acoeueoao ia?aioeaiee io?aaeaaony a o/aoa oieueei a neo/aa
nieaeaiey a oa/aiea aiaea oeai ia oiaa?u eeai ii?aeueiiai onoa?aaaiey
oeaiiinoae e iioa?e eo ia?aiia/aeueiiai ea/anoaa (niaeanii i. 62
Iieiaeaiey ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie io/aoiinoe
a ?O).

Ia?aioeaiea oiaa?ia i?aaenoaaeyao niaie ?acieoeo iaaeaeo noieiinoueth
inoaoeia oiaa?ia ii i?aaeiei oeaiai e aiiaue onoaiiaeaiiui i?iaeaaeiui
oeaiai. Ioi?ieyaony ia?aioeaiea eiaaioa?ecaoeeiiiie iienueth-aeoii, aaea
iiieii iaeiaiiaaiey, eiee/anoaa, ae?oaie eioi?iaoeee i oiaa?a
oeacuaaaony noa?ay e iiaay oeaia, noieiinoue oiaa?ia a iiauo e noa?uo
oeaiao, noiia aei ioeaiee i?e iiauoaiee oeai e noiia ooeaiee i?e
nieaeaiee oeai.

?anniio?ei nia/aea ia?aioeaieo oiaa?ia i?e eo o/aoa ii oeaiai i?iaeaaee.
A neo/aa ooeaiee oiaa?ia a i?aaeaeao oi?aiaie iaoeaiee eciaiyaony
?icie/iay oeaia. Cia/eo, noiia ooeaiee oiaiueoeo oi?aiaoth iaoeaieo ia
oiaa?u e nieceo eo ?icie/ioth oeaio. Iiyoiio ia noiio ooeaiee oiaa?ia
ninoaaeyaony noi?ie?iai/iay caienue:

Ae-o n/.41 “Oiaa?u”, noan/.2 “Oiaa?u a ?icie/iie oi?aiaea”,

E-o n/.42 “Oi?aiaay iaoeaiea”

I?e ooeaiea oiaa?ia ii i?iaeaaeiui oeaiai ia noiio, i?aauoathuoth
oi?aiaoth iaoeaieo, eciaiyaony eo o/aoiay oeaia. A aooaaeoa?neii o/aoa
oiaiueoaaony oi?aiaay iaoeaiea ii ooeaieaaaiui oiaa?ai ia iieioth noiio,
a inoaaoayny ?acieoea iaaeaeo noiiie ooeaiee e oi?aiaie iaoeaieie
nienuaaaony ia oeiainiaua ?acoeueoaou. Iioa?e io ooeaiee oiaa?ia ia
oiaiueoatho iaeiaiiaeaaaaioth i?eaueue.

Ia noiio ooeaiee a i?aaeaeao oi?aiaie iaoeaiee aeaeaaony noi?ie?iai/iay
caienue:

Ae-o n/.41 “Oiaa?u”, noan/.2 “Oiaa?u a ?icie/iie oi?aiaea”,

E-o n/.42 “Oi?aiaay iaoeaiea”

Ia noiio ooeaiee oiaa?a , i?aauoathuoth aaee/eio oi?aiaie iaoeaiee:

Ae-o n/.91 “I?i/ea aeioiaeu e ?anoiaeu”, noan/.”Oauoee ii ooeaiaiiui
oiaa?ai”,

E-o n/.41 “Oiaa?u”, noan/.2 “Oiaa?u a ?icie/iie oi?aiaea”

Aeiioeaiea oiaa?ia ii ?icie/iui oeaiai i?iecaiaeeony ii ia?a
iaiaoiaeeiinoe a niioaaonoaee n i?eeacii ?oeiaiaeeoaey ii aeaiiui
eiaaioa?ecaoeee (i?e noieiinoiie noaia o/aoa aeaeaeaiey oiaa?ia) eee
aooaaeoa?neiai o/aoa (i?e iaoo?aeueii-noieiinoiie noaia o/aoa aeaeaeaiey
oiaa?ia). Noa?ua oeaiieee ia oiaa?u caiaiythony ia iiaua. Ia noiio
aeiioeaiee i?iecaiaeyo caienue:

Ae-o n/.41 “Oiaa?u”, noan/.2 “Oiaa?u a ?icie/iie oi?aiaea”,

E-o n/.42 “Oi?aiaay iaoeaiea”.

Eiaaea a o/aoiie iieeoeea i?aaiecaoeee i?aaeoniio?aii eniieueciaaiea
ioeaiee oiaa?ia ii iieoiiui oeaiai, aeaiiua ooeaiee a aooaaeoa?neii
o/aoa ia oeene?othony, anee iia ia i?aauoaao noiio oi?aiaie iaoeaiee.
Anee noieiinoue aiciiaeiie ?aaeecaoeee nieceony ieaea iieoiiie
noieiinoe, oi io?eoeaoaeueioth ?acieoeo aiciiaeii nienaoue ia oauoee :

Ae-o n/.91 “I?i/ea aeioiaeu e ?anoiaeu”, noan/.”Oauoee ii ooeaiaiiui
oiaa?ai”,

E-o n/.41 “Oiaa?u”, noan/.2 “Oiaa?u a ?icie/iie oi?aiaea”

I?e yoii a iaeiaiaii o/aoa oauoie (?anoiae) ia i?eciaaony.

Ae?oaie aa?eaio – eniieueciaaiea n/aoa 14 “?aca?au iiae nieaeaiea
noieiinoe iaoa?eaeueiuo oeaiiinoae”. Ia io?eoeaoaeueioth ?acieoeo
iaaeaeo oaeouae noieiinoueth e iieoiiie noieiinoueth nicaeaaony ?aca?a :

Aeaaao 91 “I?i/ea aeioiaeu e ?anoiaeu”, noan/.”Oauoee ii ooeaiaiiui
oiaa?ai”

E?aaeeo 14. “?aca?au iiae nieaeaiea noieiinoe iaoa?eaeueiuo oeaiiinoae”

A iaeiaiaii o/aoa oauoie (?anoiae) oaeaea ia i?eciaaony.

I?e ?aaeecaoeee oiaa?ia ioiinyuayny e iei noiia ?aca?aa nienuaaaony ia
aeioiaeu :

Aeaaao 14. “?aca?au iiae nieaeaiea noieiinoe iaoa?eaeueiuo oeaiiinoae”

E?aaeeo 91 “I?i/ea aeioiaeu e ?anoiaeu”, noan/.”Oauoee ii ooeaiaiiui
oiaa?ai”

1.5 Aiaeec i?iaeaae e yeiiiie/aneie yooaeoeaiinoe oi?aiauo iia?aoeee

Iniiaiay oeaeue aiaeeca aeayoaeueiinoe i?aaei?eyoee oi?aiaee –
auyaeaiea, eco/aiea e iiaeeecaoeey ?aca?aia ?acaeoey oiaa?iiai?ioa,
oeo/oaiey ianeoaeeaaiey iieoiaoaeae, niaa?oainoaiaaiey oiaa?iaeaeaeaiey
[20]. A i?ioeanna aiaeeca iaiaoiaeeii aeaoue ioeaieo auiieiaiey ieaiia
oiaa?iiai?ioa e iinoaaee oiaa?ia iieoiaoaeyi, a oaeaea iainiiaaiiinoe
ieaiia; eco/eoue eo a aeeiaieea; auyaeoue e ecia?eoue aeeyiea oaeoi?ia
ia aaee/eio oiaa?iiai?ioa; eco/eoue i?e/eiu iaaeinoaoeia a
oi?aiai-eiiia?/aneie aeayoaeueiinoe, anee iie eiathony, e ?ac?aaioaoue
ia?u ii eo ono?aiaieth e i?aaeoi?aaeaeaieth; ii?aaeaeeoue no?aoaaeth e
oaeoeeo ia?eaoeiaiaie aeayoaeueiinoe oi?aiaiai i?aaei?eyoey. Aiaeec
aeieaeai iieacaoue, eae i?aaiecaoeey oi?aiaee a naiae oicyenoaaiiie
aeayoaeueiinoe o/eouaaao nioeeaeueii-yeiiiie/aneia ?acaeoea
ianeoaeeaaaiiai ?aaeiia, i?iecaiaenoaaiiua aiciiaeiinoe i?iiuoeaiiuo
i?aaei?eyoee e ae?oaeo iinoaaueeia, iaee/ea o ieo oiaa?iuo ?ano?nia,
iau?i e no?oeoo?o i?aaeiieaaaaiiai iinooieaiey oiaa?ia

Aeey aiaeeca oiaa?iniaaaeaiey ia i?aaei?eyoee nouanoaotho niaoeeaeueiua
iaoiaeeee, iaeiie ec oaeie iaoiaeee yaeyaony ?an/ao iieacaoaeae
iinoaaee.

Ioeaiea ?eoie/iinoe iinoaaie i?iecaiaeeony ii neaaeothuei eiyooeoeeaioai
[21]:

eiyooeoeeaio ?eoie/iinoe – ii?aaeaeytho ioiioaieai /enea ia?eiaeia, ca
eioi?ua auiieiai ieai, e iauaio eo eiee/anoao; (1)

eiyooeoeeaio aa?eaoeee (aa?eaioiinoe):

V = (? * 100) / Ts, (2)

ae- n?aaeiaa eaaae?aoe/aneia ioeeiiaiea;

Os – i?ioeaio auiieiaiey ieaia ca aiae;

eiyooeoeeaio a?eoie/iinoe:

E? = 100 – V. (3)

Aeayoaeueiinoue oi?aiaiai i?aaei?eyoey ai iiiaii caaeneo io
oicyenoaaiiuo ioiioaiee n iinoaaueeaie. A neo/aa ianinoiyoaeueiinoe eee
iaaeia?iniaanoiinoe iinoaaueea o iio?aaeoaey iiaoo eiaoue ianoi n?uau a
auiieiaiee i?iecaiaenoaaiiuo i?ia?aii eee aea i?yiua oeiainiaua iioa?e.
E iaiai?io: iaaeaaeiue iinoaauee – aa?aioey oniaoa.

Nouanoaoao iaiauaiiue aa?eaio iieacaoaeae, eioi?ua ii?aaeaeytho
i?aaeii/oeoaeueiinoue iinoaaueeia [21]:

?aiooaoeey e eieaeae;

eiee/anoai i?iaeoeoeee, niioaaonoaea aai i?ia?anneaiui noaiaea?oai;

niaethaeaiea n?ieia, a?aoeeia iinoaaee;

o?iaaiue oeaiu ia i?iaeoeoeeth eee oneoae (n?aaieoaeueiue aiaeec oeaia /
ea/anoai, oeaia / eiee/anoai);

oneiaey iinoaaee e oi?iu ?an/aoia (iinoaaee ii ieaio, ii o?aaiaaieth,
oiaeiaea, o?ainii?oiua e no?aoiaua oneoae, aaethoa ?an/aoia);

acaeiiioiioaiey n caeac/eeaie;

aeiiieieoaeueiua oneoae.

?aeiiaiaeoaony ?ann/eoaoue ?aeoeiae iioaioeeaeueiuo iinoaaueeia,
i?iaanoe ?aiaee?iaaiea e ii?aaeaeeoue iaeeo/oaai ia?oia?a [21]. ?aeoeia
ninoaaeyaony ia iniiaa ianeieueeeo iieacaoaeae, iai?eia?
auoai?eaaaeaiiuo iieacaoaeae. Eaaeaeiio e?eoa?eth i?enaaeaaaony aan (a
i?ioeaioao eee aeieyo aaeeieoeu) a niioaaonoaee ni cia/eiinoueth
iieacaoaey aeey i?aaiecaoeee. Caoai iinoaaueee ioeaieaathony ii
e?eoa?eyi. Eiee/anoaaiiua ioeaiee i?inoi aeeth/athony, ea/anoaaiiua
ioeaiee i?inoaaeythony ia iniiaa iiaiey yenia?oia – iiuoiuo neoaeaueo
neoaeau niaaaeaiey eee aiaoieo yenia?oia (niaoeeaeenoia ae?oaeo
oi?aiauo, eee, iai?eia?, eiaenoe/aneeo eiiiaiee). Ioeaiee oiiiaeathony
ia aan niioaaonoaothuaai iieacaoaey, i?iecaaaeaiey neeaaeuaathony e
iieo/aaony ?aeoeiaiaia cia/aiea eaaeaeiai iinoaaueea.

Iieacaoaee, oa?aeoa?ecothuea noaaeeueiinoue iinoaaie, aaconeiaii, i/aiue
aaaeiu aeey ioeaiee aeayoaeueiinoe oi?aiaiai i?aaei?eyoey. Ii ia iaiaa
aaaeii oi, eae yooaeoeaii i?aaei?eyoea ?anii?yaeaaony caeoieaiiuie
oiaa?aie. Aeey enneaaeiaaiey yoiai aii?ina neoaeao iieacaoaee
iai?a/eaaaiinoe ?aciuo a?oii aeoeaia [12].

Iieacaoaee iai?a/eaaaiinoe iieacuaatho neieueei ?ac a aiae (eee ca
enneaaeoaiue ia?eiae) «iai?a/eaathony» oa eee eiua aeoeau i?aaei?eyoey.
Ia?aoiay aea aaee/eia, iieo/aiiay aeaeaieai 360 aeiae (eee eiee/anoaa
aeiae a aiaeece?oaiii ia?eiaea) ia /enei iai?ioia, oeacuaaao ia
i?iaeieaeeoaeueiinoue iaeiiai iai?ioa yoeo aeoeaia a aeiyo.

Iieacaoaee iai?a/eaaaiinoe eiatho aieueoia cia/aiea aeey ioeaiee
oeiainiaiai iieiaeaiey i?aaei?eyoey, iineieueeo nei?inoue i?aa?auaiey eo
a aeaiaaeioth oi?io, ieacuaaao iaiin?aaenoaaiiia aeeyiea ia
ieaoaaeaniiniaiinoue i?aaei?eyoey. A oae aea i?e oaaee/aiee nei?inoe
iai?a/eaaaiinoe n?aaenoa iaaethaeaaony iiauoaiea
i?iecaiaenoaaiii-oaoie/aneiai iioaioeeaea i?aaei?eyoey (i?e i?i/eo
?aaiuo oneiaeyo).

Ia i?aeoeea i?aaenoaaeyao eioa?an ioaao ia aii?in, ianeieueei eioaineaii
eniieuecoaony any noiia eaieoaeia, aaaine?iaaiiuo a i?aaei?eyoea, a
niiinoaaeaiee n iauei iai?ioii ii i?iaeaaeai.

Iieacaoaeyi iai?a/eaaaiinoe iai?ioiuo n?aaenoa, e?iia ioiineoaeueiuo
iieacaoaeae, naienoaaiii e i?enaiaiea iaoo?aeueiuo aaee/ei. Eo iiaeii
ecia?eoue /eneii iai?ioia ca ii?aaeaeaiiue ia?eiae a?aiaie eee
i?iaeieaeeoaeueiinoueth iaeiiai iai?ioa.

Iaeaieaa iauei iieacaoaeai yooaeoeaiinoe aeayoaeueiinoe oi?aiaiai
i?aaei?eyoey yaeyaony eiyooeoeeaio iai?a/eaaaiinoe aeoeaia.

Kiai?a/eaaaiinoe aeoeaia =Au?o/ea io ?aaeecaoeee(4);N?aaeiaaiaeiaay
noieiinoue aeoeaia

Ioiioaiea au?o/ee io ?aaeecaoeee e n?aaeiaaiaeiaie noieiinoe aeoeaia
oa?aeoa?ecoao yooaeoeaiinoue eniieueciaaiey i?aaei?eyoeai ?ano?nia
iacaaeneii io enoi/ieeia eo ia?aciaaiey.

I?e niiinoaaeaiee eiyooeoeeaioa iai?a/eaaaiinoe aeoeaia ?aciuo
i?aaiecaoeee ca ?aciua aiaeu iaiaoiaeeii i?iaa?eoue aaeeiiia?acea
ioeaiie n?aaeiaaiaeiaie noiiu aeoeaia. Oae aea neaaeoao naeaeaoue
iii?aaeo ia niinia ioeaiee aii?oecaoeee, oae eae i?e i?i/eo ?aaiuo
oneiaeyo eiyooeoeeaio iai?a/eaaaiinoe aeoeaia aoaeao auoa i?e onei?aiiii
ia/eneaiee eciina ia iniiaiua n?aaenoaa.

Aiaeiae/iui yaeyaony eiyooeoeeaio iai?a/eaaaiinoe nianoaaiiiai eaieoaea.

Kiai?a/eaaaiinoe

nianoaaiiiai eaieoaea=Au?o/ea io ?aaeecaoeee(5);N?aaeiaaiaeiaay
noieiinoue nianoaaiiiai eaieoaea

Eiyooeoeeaio iai?a/eaaaiinoe nianoaaiiiai eaieoaea n oeiainiaie oi/ee
c?aiey ii?aaeaeyao nei?inoue iai?ioa nianoaaiiiai eaieoaea, n
yeiiiie/aneie – aeoeaiinoue aeaiaaeiuo n?aaenoa, eioi?uie ?eneoao
aeoeeiia?.

Anee eiyooeoeeaio neeoeii aunie, /oi icia/aao cia/eoaeueiia i?aauoaiea
o?iaiy i?iaeaae iaae aeiaeaiiui eaieoaeii, oi yoi aea/ao ca niaie
oaaee/aiea e?aaeeoiuo ?ano?nia. A yoii neo/aa iiaeao aicieeiooue oaeay
neooaoeey, eiaaea e?aaeeoi?u aieueoa o/anoaotho a aeaea, /ai
nianoaaiieee. Iai?ioea, ieceee eiyooeoeeaio icia/aao aacaeaenoaea /anoe
nianoaaiiuo n?aaenoa. A yoii neo/aa eiyooeoeeaio oeacuaaao ia
iaiaoiaeeiinoue aeiaeaiey nianoaaiiuo n?aaenoa a ae?oaie enoi/iee
aeioiaea.

Oaeaea neaaeoao ia?aoeoue aieiaiea ia oi, /oi n oaaee/aieai
iai?a/eaaaiinoe oaaee/eaaaony aiciiaeiinoue i?aauoaiey e?eoe/aneiai
cia/aiey eiyooeoeeaioa niioiioaiey caaiiuo e nianoaaiiuo n?aaenoa aac
nouanoaaiiiai eciaiaiey oeiainiaie aaoiiiiiinoe i?aaei?eyoey.

Neaaeothuee iieacaoaeue – eiyooeoeeaio iai?a/eaaaiinoe eiaanoe?iaaiiiai
eaieoaea.

Kiai?a/eaaaiinoe

eiaanoe?iaaiiiai eaieoaea=Au?o/ea io ?aaeecaoeee(6)N?aaeiaaiaeiaay
noieiinoue +

nianoaaiiiai eaieoaeaN?aaeiaaiaeiaay noieiinoue

aeieain?i/iuo iaycaoaeuenoa

Yoio iieacaoaeue iieacuaaao nei?inoue iai?ioa anaai aeieain?i/iiai
(eiaanoe?iaaiiiai) eaieoaea i?aaei?eyoey.

Iieacaoaeue iai?a/eaaaiinoe oaeoueo aeoeaia ?ann/eouaaaony ii oi?ioea:

Kiai?a/eaaaiinoe

oaeoueo aeoeaia=Au?o/ea io ?aaeecaoeee(7);N?aaeiaaiaeiaay noieiinoue
oaeoueo aeoeaia

Oa?iei «oaeouea aeoeau» yaeyaony neiiieiii iai?ioiuo aeoeaia eee
iai?ioiuo n?aaenoa.

Ana iieacaoaee iai?a/eaaaiinoe a ea/anoaa ?acoeueoaoa aeatho eiee/anoai
iai?ioia iieacaoaey, noiyuaai a ciaiaiaoaea, o.a. iieacuaatho, neieueei
?ac ii «iaa?iaony», eee «iaiiaeony» a oa/aiea enneaaeoaiiai ia?eiaea.
Enneaaeoaiue ia?eiae – yoi ia?eiae, ca eioi?ue aa?aony au?o/ea. Iaeiaei,
iai?a/eaaaiinoue aeaao oieueei ea/anoaaiiia i?aaenoaaeaiea ia
yooaeoeaiinoe oi?aiauo iia?aoeee. Iia yaeyaony anaai eeoue eiaeeeaoi?ii,
ia aa iniiaa iiaeii noaeeoue oieueei ia oeo/oaiee eee oooaeoaiee
aeayoaeueiinoe. Aieaa i?eaeeaeai e i?eiyoeth oi?aaeai/aneeo ?aoaiee
ae?oaie iieacaoaeue, ?ann/eouaaaiue ia iniiaa iai?a/eaaaiinoe –
i?iaeieaeeoaeueiinoue (aeeeoaeueiinoue) iaeiiai iai?ioa.

I?iaeieaeeoaeueiinoue iaeiiai iai?ioa a aeiyo aoaeao ?ann/eoaia
neaaeothuei ia?acii:

I?iaeieaeeoaeueiinoue

iai?ioa=365(8);E iai?a/eaaaiinoe aeoeaia

Aeeeoaeueiinoue iaeiiai iai?ioa oaea iiaeii eniieueciaaoue aeey
ieaie?iaaiey caeoiie oiaa?ia, i?eaea/aiey caaiiuo n?aaenoa e ae?oaeo
oeaeae. Iieaaeai, eae ii eniieuecoaony aeey oi?aaeaiey caianaie.

Ieaie?iaaiea iaania/aiey oiaa?aie yaeyaony iaiaoiaeeiui oneiaeai
oicyenoaaiiie aeayoaeueiinoe oi?aiaiai i?aaei?eyoey . Aeey iaania/aiey
?eoie/iie ?aaiou, oe?ieiai auai?a oiaa?ia e iaeaieaa iieiiai
oaeiaeaoai?aiey ni?ina iieoiaoaeae aeieaeiu auoue ii?aaeaeaiu oiaa?iua
caianu [21]. Ii?iaoea oaeoueo caiania oiaa?ia iaiaoiaeeii ieaie?iaaoue
?aaoey?ii, e ia?aniao?eaaoue a caaeneiinoe io neooaoeee eae iiaeii /aua.
Ii?iaoea oaeoueo oiaa?iuo caiania onoaiaaeeaaaony a noiia e a aeiyo
iai?ioa – i?iaeieaeeoaeueiinoe iaeiiai iai?ioa.

A caaeneiinoe io i?aeoe/aneeo oeaeae aaniethoiay aaee/eia oiaa?iuo
caiania ii?aaeaeyaony a iaoo?aeueiii eee aeaiaaeiii au?aaeaiee.
Iaoo?aeueiua aaeeieoeu ecia?aiey i?aiaeaaeatho a oi?aiaea
i?iaeiaieuenoaaiiuie oiaa?aie. Iaeiaei iaeieo aaniethoiuo aaee/ei
iaaeinoaoi/ii, /oiau noaeeoue i noaiaie iaania/aiiinoe oiaa?iiai?ioa
oiaa?iuie caianaie. Anee i?inoi niiinoaaeoue oi?aiaua i?aaei?eyoey n
iaeeiaeiaie oiaa?iie iiiaieeaoo?ie, oi a aieueoai iauaia ieaaeaony
oiaa?iue caian ia i?aaei?eyoee, eiathuai aieueoee oiaa?iiai?io.
Ii?aaeaeeoue aea, o eaeiai ec i?aaei?eyoee auoa iaania/aiiinoue
caianaie, iiaeii, eeoue en/eneea ioiineoaeueiue iieacaoaeue
iaania/aiiinoe oiaa?iiai?ioa oiaa?iuie caianaie. ?an/ao i?iecaiaeeony ii
oi?ioea :

N?aaeiee oiaa?iue caian

Iaania/aiiinoue (a aeiyo) = —————————————— (9)

Iaeiiaeiaaiue oiaa?iiai?io

Au?aaeaiiue a aeiyo oiaa?iiai?ioa oiaa?iue caian iieacuaaao, ca neieueei
aeiae iiaeao auoue i?iaeaia ianna oiaa?ia, ninoaaeythuay oiaa?iue caian.
Yoio iieacaoaeue iiaeao auoue en/eneai eae ii ioaeaeueiui oiaa?ai e
oiaa?iui a?oiiai, oae e a oeaeii ii oi?aiaie i?aaiecaoeee. Iiyoiio ii
eniieuecoaony aeey ii?aaeaeaiey aeaou neaaeothuae iinoaaee e iio?aaiinoe
a n?aaenoaao aeey aa iieaou.

Aeey iieiie ioeaiee iaania/aiiinoe ?icie/iiai oiaa?iiai?ioa oiaa?iuie
caianaie iaaei oaeoe/aneea iieacaoaee iaania/aiiinoe niiinoaaeoue n
ieaiiauie ii?iaoeaaie.

Aeeeoaeueiinoue iaeiiai iai?ioa eniieuecoaony oaeaea aeey ii?aaeaeaiey
oiai, eaeoth /anoue nianoaaiiuo e/eee caaiiuo n?aaenoa iaiaoiaeeii
i?eaea/ue aeey iaania/aiey iaiaoiaeeiiai iauaia au?o/ee. Eee
ii?aaeaeeoue, neieueei n?aaenoa i?eaea/aii iai?anii ec-ca
iaiaaeeaaeauaai oi?aaeaiey caianaie e, niioaaonoaaiii, neieueei n?aaenoa
iiaeii aoaeao aunaiaiaeeoue. ?an/ao i?iecaiaeeony ii neaaeothuae oi?ioea
:

I?eaea/aiiua Au?o/ea Io/aoiue Aaceniue

io ?aaeecaoeee ia?eiae – ia?eiae (10)

n?aaenoaa = x iai?ioa iai?ioa

a iai?io 360

A aeaiiie oi?ioea aaceniue ia?eiae iai?ioa – yoi eeai aeeeoaeueiinoue
iaeiiai iai?ioa a i?ioeii io/aoiii ia?eiaea, eeai iioaioeeaeueii
aiciiaeiay aeeeoaeueiinoue iai?ioa i?e aiaae?aiee ia? ii oeo/oaieth
aeayoaeueiinoe i?aaiecaoeee.

Iaeiiaoe, iineaaeiei iieacaoaeai iai?a/eaaaiinoe, eiathuei oaea
iaiin?aaenoaaiiia ioiioaiea e i?iaeaaeai oiaa?ia, yaeyaony eo
iai?a/eaaaiinoue. Eae e ana iieacaoaee iai?a/eaaaiinoe, ii
?ann/eouaaaony aeaeaieai iauaia ?aaeecaoeee ia n?aaeithth aaee/eio
oiaa?iuo caiania :

Kiai?a/eaaaiinoe

oiaa?ia=Au?o/ea io ?aaeecaoeee(11)N?aaeiaaiaeiaay noieiinoue oiaa?iuo
caiania

Ii caeanue ioaeii i?eieiaoue ai aieiaiea i?eiyooth niaeanii o/aoiie
iieeoeee ioeaieo oiaa?ia. Oeacaiiay oi?ioea i?eaiaeia e eniieueciaaieth
i?e ioeaiea oiaa?ia ii oeaiai i?iaeaaee. Anee oiaa?u o/eouaathony ii
iieoiiui oeaiai, aianoi au?o/ee aeieaeia eniieueciaaoueny naaanoieiinoue
i?iaeaiiuo oiaa?ia :

Kiai?a/eaaaiinoe

oiaa?ia=Naaanoieiinoue ?aaeeciaaiiuo oiaa?ia(12)N?aaeiaaiaeiaay
noieiinoue oiaa?iuo caiania

A oeaeii, /ai auoa iieacaoaeue iai?a/eaaaiinoe oiaa?ia, oai yooaeoeaiaa
aeayoaeueiinoue i?aaiecaoeee.

Caeeth/eoaeueiui yoaiii aiaeeca iai?a/eaaaiinoe oaeoueo aeoeaia yaeyaony
ioeaiea niioaaonoaey oneiaee iieo/aiey eee i?aaenoaaeaiey e?aaeeoa [21].
Aeayoaeueiinoue ethaiai i?aaei?eyoey naycaia n i?eia?aoaieai iaoa?eaeia,
i?iaeoeoeee, iio?aaeaieai ?aciiai ?iaea oneoa. A oii neo/aa, anee
?an/aou ca i?iaeoeoeeth eee ieacaiiua oneoae i?iecaiaeyony ia oneiaeyo
iineaaeothuae iieaou, iiaeii aiai?eoue i iieo/aiee i?aaei?eyoeai
e?aaeeoa io naieo iinoaaueeia. A oi aea a?aiy, naii i?aaei?eyoea
aunooiaao e?aaeeoi?ii naieo iieoiaoaeae a /anoe ioa?oaeaiiuo ei oiaa?ia
n ion?i/eie iieaou. Iiyoiio io oiai, ianeieueei niioaaonoaotho n?iee
i?aaeinoaaeaiiiai i?aaei?eyoeth e?aaeeoa iauei oneiaeyi aai oeiainiaie e
i?iecaiaenoaaiiie aeayoaeueiinoe, caaeneo oeiainiaia aeaaiiieo/ea
i?aaei?eyoey.

Iiyoiio i?aaenoaaeyao eioa?an e iieacaoaeue iai?ioa aeaaeoi?neie
caaeieaeaiiinoe.

Kiai?ioa aeaaeoi?neie

caaeieaeaiiinoe ii n/aoai aeaaeoi?ia=Au?o/ea io ?aaeecaoeee(13)

;N?aaeiaaiaeiaay aaee/aia naeueaei ii n/aoai aeaaeoi?ia

I?iaeieaeeoaeueiinoue n?iea, iaiaoiaeeiiai aeey iieo/aiey i?aaei?eyoeai
aeieaia ca ?aaeeciaaiioth i?iaeoeoeeth (yoio iieacaoaeue iacuaaaony
n?ieii oiaa?iiai e?aaeeoa), ii?aaeaeyaony: 360 aeiae ?acaeaeeoue ia
eiyooeoeeaio iai?ioa aeaaeoi?neie caaeieaeaiiinoe ii n/aoai aeaaeoi?ia:

N?ie oiaa?iiai e?aaeeoa=360(14)

Kiai?ioa aeaaeoi?neie caaeieaeaiiinoe ii n/aoai aeaaeoi?ia

A oneiaey eioeyoeee anyeay ion?i/ea ieaoaaea i?eaiaeeo e oiio, /oi
i?aaei?eyoea-i?iecaiaeeoaeue ?aaeueii iieo/aao eeoue /anoue noieiinoe
?aaeeciaaiiie i?iaeoeoeee. Iiyoiio aicieeaao iaiaoiaeeiinoue ioeaieoue
aiciiaeiinoue i?aaeinoaaeaiey neeaeee i?e aein?i/iie iieaoa.

Iaaeaiea iieoiaoaeueiie niiniaiinoe aeaiaa oa?aeoa?ecoaony
eiyooeoeeaioii Ee, ia?aoiiai aaee/eia eiaeaena oeai.

Ke = 1 / Ioe (15)

Anee onoaiiaeaiiay aeiaiai?ii noiia e iieo/aieth ninoaaeyao aaee/eio S,
a aeeiaieea oeai oa?aeoa?ecoaony eiaeaenii Ioe, oi ?aaeueiay noiia
aeaiaa (Sp) n o/aoii eo o/aoii eo iieoiaoaeueiie niiniaiinoe a iiiaio
iieaou ninoaaeo Sp = S x 1/Ioe.

Aeey ioeaiee eciaiaiey iieoiaoaeueiie niiniaiinoe aeaiaa ca ia?eiae
iiaaoaiey aeaaeoi?neie caaeieaeaiiinoe i?aaeeaaaaony eniieueciaaoue
oi?ioeo neiaeiuo i?ioeaioia:

1 n

KU = ––––––––––; (16)

1 + TU / 30

aaea: KU – eiyooeoeeaio iaaeaiey iieoiaoaeueiie niiniaiinoe aeaiaa;

TU – aaee/eia i?e?inoa eioeyoeee ca ianyoe;

n – eiee/anoai aeiae a ia?eiaea i?eiyoey.

I?aeoe/anee oi?ioea neiaeiuo i?ioeaioia – yoi eiyooeoeeaio
aeeneiioe?iaaiey. *ai auoa aoaeao ia?eiae iiaaoaiey aeaaeoi?neie
caaeieaeaiiinoe eee iieacaoaeue ?inoa eioeyoeee, oai auoa aoaeao
cia/aiey ciaiaiaoaey a i?aaeeiaeaiiie oi?ioea e eiyooeoeeaio iaaeaiey
iieoiaoaeueiie niiniaiinoe aoaeao caieaeaoueny.

Oiaa?u aeieaeiu ia oieueei aeoeaii i?iaeaaaoueny, ii e i?eiineoue
i?eaueue [12]. E anee auno?ioa i?iaeaae oa?aeoa?ecoaony iieacaoaeyie
iai?a/eaaaiinoe, oi eo aeioiaeiinoue oa?aeoa?ecoaony iieacaoaeyie
?aioaaaeueiinoe.

?aioaaaeueiinoue oa?aeoa?ecoao ?acoeueoaoeaiinoue aeayoaeueiinoe oe?iu.
?aioaaaeueiinoue ?aaiou i?aaei?eyoey ii?aaeaeyaony i?eaueueth, eioi?oth
iii iieo/aao. Iieacaoaee ?aioaaaeueiinoe io?aaeatho, ianeieueei
yooaeoeaii i?aaei?eyoea eniieuecoao naie n?aaenoaa a oeaeyo iieo/aiey
i?eauee.

I?e ?an/aoa eiyooeoeeaioia eniieuecoaony aaeainiaay e /enoay i?eauee.
?aioaaaeueiinoue anao aeoeaia ii aaeainiaie i?eauee iieacuaaao, neieueei
aeaiaaeiuo aaeeieoe i?eauee iieo/aii i?aaei?eyoeai n aaeeieoeu noieiinoe
aeoeaia iacaaeneii io enoi/ieeia i?eaea/aiey n?aaenoa.

?aioaaaeueiinoue aeoeaia ii aaeainiaie(/enoie) i?eauee=Aaeainiaay
i?eaueue (*enoay i?eaueue); (17)N?aaeiaaiaeiaay noieiinoue aeoeaia

N?aaeiaaiaeiaay noieiinoue aeoeaia= (Aeoeauia eiiaoe + Aeoeauia
ia/aei)/2

Aeoeau = Iai?ioiua aeoeau + Aiaiai?ioiua aeoeau

Aeaiiue iieacaoaeue oa?aeoa?ecoao i?eaueueiinoue i?aaiecaoeee a oeaeii.
Aeioiaeiinoue i?iaeaae io?aaeaao ae?oaie iieacaoaeue – ?aioaaaeueiinoe
i?iaeaae:

K?aioaaaeueiinoe i?iaeaae=Aaeainiaay i?eaueue (18)Au?o/ea io ?aaeecaoeee
oiaa?ia

Yoio iieacaoaeue iieacuaaao, ianeieueei yooaeoeaii e i?eaueueii
i?aaei?eyoea aaaeao oi?aiaoth aeayoaeueiinoue.

Aiaeiae/ii ?ann/eouaaaony eiyooeoeeaio ?aioaaaeueiinoe ii /enoie
i?eauee. «Aeaaiaea?y» iaeiaai aai cia/aiea ieaea i?aaeuaeouaai
iieacaoaey. ?acieoea iaaeaeo ieie iacuaaaony eiyooeoeeaioii
iaeiaiiaeiaeaiey i?eauee.

E?iia ?aioaaaeueiinoe i?iaeaae, eioi?ay ai iiiaii caaeneo io iieoiiuo e
i?iaeaaeiuo oeai ia oiaa?u, oi anoue caaeneo io eiiuthieoo?u, ia iauea
?acoeueoaou aeayoaeueiinoe i?aaiecaoeee aeeyao yooaeoeaiinoue ?aaiou
ia?niiaea. Aeaaiui iieacaoaeai, io?aaeathuei ea/anoai ?aaiou ia?niiaea,
yaeyaony i?iecaiaeeoaeueiinoue o?oaea.

I?iecaiaeeoaeueiinoue o?oaea ii?aaeaeyaony eae iauai aaeiaiai aeioiaea
ia iaeiiai ?aaioathuaai:

I?iecaiaeeoaeueiinoue a oi?aiaea=Au?o/ea io ?aaeecaoeee;
(19)N?aaeianieni/ioth /eneaiiinoue ia?niiaea

Aua iaeiei iieacaoaeai ea/anoaa ?aaiou ia?niiaea yaeyaony i?eaueue,
i?eoiaeyuayny ia iaeiiai ?aaioathuaai :

I?eaueue ia iaeiiai ?aaioathuaai=Aaeainiaay (/enoay) i?eaueue;
(20)N?aaeianieni/ioth /eneaiiinoue ia?niiaea

Iaeiaei, i?eaueue caaeneo io iiiaeo oaeoi?ia, a ia oieueei io ?aaiou
ia?niiaea. Iiyoiio aeaiiue eiyooeoeeaio iieacaoaeai oai, aaea i?eaueue
caaeneo i?aeiouanoaaiii io ee/iuo ea/anoa ?aaioieeia. Iai?eia? ,
i?eaueue ia iaeiiai ?aaioathuaai eo/oa anaai oa?aeoa?ecoao i?iaeaaee
oi?aiauo aaaioia, a aua eo/oa iiaeoiaeeo ia e noa?a oi?aiaee, a e noa?a
oneoa, aaea ?aaiou auiieiytho eiaeeaeaeoaeueiua ianoa?a eee iaaieueoea
a?eaaaeu.

Aeaaa 2. Nenoaia aooaaeoa?neiai o/aoa e aiaeeca i?iaeaae oiaa?ia a II
«OAe «Ieeiee»

2.1 E?aoeay oa?aeoa?enoeea III «OAe «Ieeiee»

Enneaaeoaiia i?aaei?eyoea – Iauanoai n ia?aie/aiiie ioaaonoaaiiinoueth
«Oi?aiaue Aeii «Ieeiee», auei nicaeaii a 1995 aiaeo. O/?aaeeoaee –
oece/aneea eeoea. TH?eaee/aneee aae?an iauanoaa – a. Ano?aoaiue, oe.
Nooaeai/aneay, 4a. Oaeoe/aneee aae?an ianoiiaoiaeaeaiey – a. Ano?aoaiue,
oe. *aoiaa, 103.

Iniiaiuie aeaeaie aeayoaeueiinoe yaeythony iioiaay e ?icie/iay oi?aiaey
aeeiaieueiuie iaieoeaie, a oaeaea i?aaeinoaaeaiea o?ainii?oiuo oneoa,
iai?eia?, ii aeinoaaea i?iaeaiiuo oiaa?ia. E?iia yoiai, III «OAe
«Ieeiee» ai?aaa inouanoaeyoue ae?oaea aeaeu aeayoaeueiinoe, ia
cai?auaiiua caeiiiaeaoaeuenoaii.

Aunoei i?aaiii oi?aaeaiey iauanoaa yaeyaony nia?aiea o/?aaeeoaeae. Iii
?aaoey?ii niae?aaony iaeei ?ac a aiae aeey ooaa?aeaeaiey aooaaeoa?neie
io/aoiinoe, io/aoa aaia?aeueiiai aee?aeoi?a, io/aoa ?aaeci?a iauanoaa,
?ani?aaeaeaiey /enoie i?eauee, auai?ia eniieieoaeueiiai i?aaia, ?aoaiey
no?aoaae/aneeo aii?inia aeayoaeueiinoe iauanoaa.

Iia?aoeaiie aeayoaeueiinoueth iauanoaa ?oeiaiaeeo aaeeiiee/iue
eniieieoaeueiue i?aai – aaia?aeueiue aee?aeoi?. No?oeoo?a oi?aaeaiey
iia?aoeaiie aeayoaeueiinoueth – i?iecaiaenoaaiiay no?oeoo?a
i?aaenoaaeaia ia ?enoiea 1.

Aaia?aeueiue aee?aeoi?
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?en. 1 I?iecaiaenoaaiiay no?oeoo?a III «OAe «Ieeiee»

Aooaaeoa?neee o/ao oicyenoaaiiuo iia?aoeee, eae e ai anao i?aaiecaoeeyo,
a III «OAe «Ieeiee» aaaeaony aooaaeoa?eae, eioi?ay aicaeaaeyaony
oeiainiaui aee?aeoi?ii – aeaaiui aooaaeoa?ii. Eae aeaeii ec iacaaiey
aeieaeiinoe ?oeiaiaeeoaey yoiai iiae?acaeaeaiey, aooaaeoa?ey auiieiyao
ia oieueei ?aaeno?aoeeth oicyenoaaiiuo iia?aoeee a ?aaeno?ao
aooaaeoa?neiai e iaeiaiaiai o/aoa, ii e ieaie?oao e iioeiece?oao
oeiainiaua iioiee oe?iu. No?oeoo?a aooaaeoa?ee i?aaenoaaeaie ia ?enoiea
2.

Oeiainiaue aee?aeoi? – aeaaiue aooaaeoa?

Caianoeoaeue aeaaiiai aooaaeoa?a

?en. 2 No?oeoo?a aooaaeoa?ee

2.2 E?aoeee aiaeec iniiaiuo oaoieei-yeiiiie/aneeo iieacaoaeae

Oeaeueth ninoaaeaiey aooaaeoa?neie io/aoiinoe yaeyaony i?aaenoaaeaiea
eioi?iaoeee aeey aiaeeca oeiainiai-oicyenoaaiiie aeayoaeueiinoe e
i?eiyoey oi?aaeai/aneeo e eiaanoeoeeiiiuo ?aoaiee. I?iaaaeai e?aoeee
aiaeec iniiaiuo oaoieei-yeiiiie/aneeo iieacaoaeae III «OAe «Ieeiee» ca
o?e iineaaeieo aiaea.

Oaaeeoea 1

Iieacaoaee2002 aiae2003 aiae2004 aiaeEciaiaieyaaniethoiua
(+,-)ioiineoaeueiua (%)2003 a io 2002 a.2004 a io 2003 a2003a io
2002a.2004a io 2003a123456781. Au?o/ea io i?iaeaaee oiaa?ia, ?aaio,
oneoa ?oa.89 528 105170 493 790277 880 27480 965 685107 386
484190,44%162,99%2. Naaanoieiinoue i?iaeaiiuo oiaa?ia, ?aaio, oneoa
?oa.80 912 760149 389 610239 661 78268 476 85090 272 172184,63%160,43%3.
Cao?aou ia ?oaeue oiaa?iie i?iaeoeoeee,
?oa.0,900,880,86-0,03-0,0196,95%98,43%4. N?aaeianieni/iay /eneaiiinoue
?aaioieeia, /ae.46515453110,87%105,88%5. Aiaeiaie oiiae iieaou o?oaea,
?oa.6 693 0008 754 04810 479 4562 061 0481 725 408130,79%119,71%6.
N?aaeiaiany/iay ca?aaioiay ieaoa ?aaioieea, ?oa.12 125,0014 304,0016
172,002 179,001 868,00117,97%113,06%7. N?aaeiaaiaeiaay au?aaioea,
?oa.//ae.1 946 263,153 343 015,495 145 931,001 396 752,341 802
915,51171,77%153,93%8. O?oaei?ieinoue (/ae.//oun.
?oa.)1,47980,86150,5597-0,62-0,3058,22%64,96%9. N?aaeiaaiaeiaay
noieiinoue IIO, oun. ?oa.2 878 864,503 874 922,504 185 763,00996
058,00310 840,50134,60%108,02%10. Oiiaeiioaea/a
(?oa./?oa.)31,1044,0066,3912,9022,39141,48%150,88%11. Oiiaei?ieinoue
(?oa./?oa.)0,030,020,02-0,0094-0,007770,68%66,28%12. Aaeainiaay
i?eaueue, ?oa.1 420 955,007 151 644,008 159
577,0057306891007933503,30%114,09%13. I?eaueue io ?aaeecaoeee
i?iaeoeoeee, ?aaio, oneoa, ?oa.1 863 323,007 331 949,008 202
938,005468626870989393,49%111,88%14. Iauay
?aioaaaeueiinoue1,59%4,19%2,94%2,61%-1,26%–15. ?aioaaaeueiinoue
?aaeeciaaiiie i?iaeoeoeee, ?aaio, oneoa2,08%4,30%2,95%2,22%-1,35%–

I?iaiaey e?aoeee aiaeec oaoieei-yeiiiie/aneeo iieacaoaee III «OAe
«Ieeiee» ca 2002-2004 aiaeu iiaeii ioiaoeoue iiauoaiea yooaeoeaiinoe aai
aeayoaeueiinoe: aaeainiaay i?eaueue, ?aaee eioi?ie e inouanoaeyao
aeayoaeueiinoue ethaay eiiia?/aneay i?aaiecaoeey, ?anoao ia i?ioyaeaiee
anao o?ao eao. Ii iu aeieaeiu ioiaoeoue iaaeaiea oaiiia aa ?inoa : anee
a 2003 aiaeo ii n?aaiaieth n 2002 aiaeii aaeainiaay i?eaueue au?inea ia
5.730689 ?oa., eee a oanoue ?ac, oi a 2004 aiaeo ii n?aaiaieth n 2003
aiaeii – oieueei ia 1.007.933 ?oa., eee ia 14,09%. Yoe eciaiaiey
i?iecioee ec-ca iiaeiaiiai eciaiaiey a oaiiao ?inoa i?eauee io
?aaeecaoeee oiaa?ia – iniiaiii enoi/ieea aeioiaeia III «OAe «Ieeiee».
Anee a 2003 aiaeo ii n?aaiaieth n 2002 aiaeii i?eaueue io ?aaeecaoeee
oiaa?ia au?inea ia 5.468.626 ?oa., eee a /aou?a ?aca, oi a 2004 aiaeo ii
n?aaiaieth n 2003 aiaeii – oieueei ia 870.989 ?oa., eee ia 11,88% .

Iniiaiie i?e/eiie caiaaeeaiey ?inoa iaieo aeaeia i?eauee yaeyaony
caiaaeeaiea oaiiia ?inoa oece/aneiai iauaia i?iaeaae oiaa?ia. Oaeie
auaiae aaoi? aeaeaao ia iniiaa neaaeothuaai iaaieueoiai enneaaeiaaiey. A
2003 aiaeo ii n?aaiaieth n 2002 aiaeii au?o/ea io ?aaeecaoeee oiaa?ia
au?inea ia 90,44%. I?eia?ii oaeaea au?inea e naaanoieiinoue i?iaeaiiuo
oiaa?ia – a 2003 aiaeo ii n?aaiaieth n 2002 aiaeii ia 84,63%, a 2004
aiaeo ii n?aaiaieth n 2003 aiaeii – ia 60,43%. Oi anoue oaiiu eo ?inoa
i?eia?ii iaeeiaeiau e oaeaea caiaaeeythony a 2004 aiaeo. Eae ecaanoii,
ia au?o/eo aeeyao aeaa iniiaiuo oaeoi?a – i?iaeaaeiua oeaiu ia oiaa?u e
eiee/anoai i?iaeaiiuo oiaa?ia. Ia naaanoieiinoue aeeytho caeoii/iua
oeaiu e eiee/anoai eoieaiiuo oiaa?ia. Aeaaiiieo/ii ooieoeeiie?othuay
i?aaiecaoeey eiaao naaeaine?iaaiiua oiaa?iua iioiee – aoiaeyuee oiaa?iue
iioie i?eia?ii ?aaai enoiaeyuaio. Oae eae iu eiaai i?eia?ii ?aaiua oaiiu
eciaiaiee au?o/ee e naaanoieiinoe, oi, nei?aa anaai, yoe oaiiu
oa?aeoa?ecotho iauee aeey ieo oaeoi? – eiee/anoai eoieaiiuo/i?iaeaiiuo
oiaa?ia. Anee au iaiyeenue oeaiu ia oiaa?u, oi oaiiu ?inoa au?o/ee e
naaanoieiinoe, aa?iyoii, eiaee au aieaa cia/eoaeueiua ?anoiaeaeaiey.
Auaiae aaoi?a ia eciaiaiee oaiiia ?inoa eiaiii eiee/anoaa oiaa?ia iineo
iaieii/aoaeueiue oa?aeoa?. Aaconeiaii, a ?inoa au?o/ee e naaanoieiinoe
anoue e aeiey eioeyoeee. Oi anoue naith ?ieue nua?ae e oeaiiaie oaeoi?.
Aeey aieaa oi/iiai aiaeeca oaeoi?ia ?inoa au?o/ee e naaanoieiinoe ioaeii
auei au i?eiaieoue eiaeaenu ?inoa oeai e eiaeaenu ?inoa oece/aneiai
iauaia. Ii aeey yoiai ioaeii eiaoue aeinooi ei anae eiiiuethoa?iie aaca
aeaiiuo III «OAe «Ieeiee» – e oiaa?iui io/aoai iaaaceia (oi?aiaiai
caea), e aaaeiiinoe ? 10 ii o/aoo aeaeaeaiey oiaa?ia, e ia?oeiiiui
ea?oai. A ?aieao aeeieiiiie ?aaiou yoi naeaeaoue iaaiciiaeii, o.e.
iiaeiaiua aeaiiua ninoaaeytho eiiia?/aneoth oaeio i?aaiecaoeee.

Oaia?ue i?iaiaeece?oaiue neaaeothuee iieacaoaeue – cao?aou ia 1 ?oaeue
oiaa?iie i?iaeoeoeee. Ii oa?aeoa?ecoao aeieth iieoiiie noieiinoe
i?iaeaiiuo oiaa?ia (n o/aoii o?ainii?oii-caaioiaeoaeueiuo e neeaaeneeo
?anoiaeia) a au?o/ea io ?aaeecaoeee. Yoio iieacaoaeue i?eaeeaeai e
n?aaeiae oiaa?iie iaoeaiea ii anai oiaa?ai, oieueei ?ann/eouaaaony
ia?aoiui iaoiaeii – naaanoieiinoue i?iaeaiiuo oiaa?ia aeaeeony ia
au?o/eo io ?aaeecaoeee. Ia i?ioyaeaiee anao o?ao eao iu iaaethaeaai
iaaeaiea yoiai iieacaoaey n 90 eiiaae a 2002 aiaeo aei 86 eiiaae a 2004
aiaeo. A aaniethoiii au?aaeaiee oaeaeueiua cao?aou iaaeaee ia 2 eiiaeee
a eaaeaeii aiaeo. A ioiineoaeueiii au?aaeaiee – ia 3,05% a 2003 aiaeo ii
n?aaiaieth n 2002 aiaeii (oaii ?inoa – 96,95%) e ia 1,57% a 2004 aiaeo
ii n?aiaieth n 2003 aiaeii ( oaii ?inoa – 98,43%). Oaeei ia?acii, iiaeii
neacaoue, /oi III «OAe «Ieeiee» iinoaiaiii oaaee/eaaao oi?aiaoth
iaoeaieo e iioeiece?oao naie oiaa?iua iioiee, iiiaiiiao oiaiueoay
cao?aou ia i?eia?aoaiea e ia?aaiceo oiaa?ia. Oi, /oi oaeaeueiua cao?aou
iiieaeathony, e oi?aiaay iaoeaiea, neaaeiaaoaeueii, oaaee/eaaaony,
iiaeoaa?aeaeaao iao auoaeceiaeaiiue auaiae i oii, /oi iaaeaiea oaiiia
?inoa au?o/ee, naaanoieiinoe, i?eauee io ?aaeecaoeee e aaeainiaie
i?eauee yaeyaony neaaenoaeai caiaaeeaiey ?inoa oece/aneiai iauaia
i?iaeaae.

Neaaeothuay a?oiia oaoieei-yeiiiie/aneeo iieacaoaeae oa?aeoa?ecoao
yooaeoeaiinoue eniieueciaaiey o?oaeiauo ?ano?nia. Yoi n?aaeianieni/iay
/eneaiiinoue ?aaioathueo, aiaeiaie oiiae iieaou o?oaea e n?aaeiaiany/iay
ca?aaioiay ieaoa iaeiiai ?aaioieea, n?aaeiaaiaeiaay au?aaioea e
o?oaeiaieinoue.

Ec oaaeeoeu __ iu aeaeei iinoaiaiiia oaaee/aiea /eneaiiinoe ?aaioathueo
– n 46 /aeiaae a 2002 aiaeo aei 54 /aeiaae a 2004 aiaeo. Eae e ae?oaea
iieacaoaee aeayoaeueiinoe III «OAe «Ieeiee», /eneaiiinoue ?aaioathueo
oaeaea oaaee/eaaaony nieaeathueieny oaiiaie – ia 10,87% a 2003 aiaeo e
ia 5,88% a 2004 aiaeo. Oaeoth aea caeiiiia?iinoue iieacuaaao e aiaeiaie
oiiae iieaou o?oaea – ii oaaee/eaaaony ia i?ioyaeaiee anaai
aiaeece?oaiiai ia?eiaea, ii caiaaeeythueieny oaiiaie – ia 30,79% a 2003
aiaeo e ia 19,71% a 2004 aiaeo. ?ino oiiaea iieaou o?oaea, aaconeiaii,
i?eaiaeeo e ?inoo cao?ao i?aaiecaoeee. Ii yoi iaeuecy ?anniao?eaaoue,
eae iaeiicia/ii iaaaoeaiue oaeoi?. Aeaei a oii, /oi, eae iu aeaeaee,
?anoao iauai i?iaeaae III «OAe «Ieeiee». Anoanoaaiii, ?anoao
iio?aaiinoue a ?aaioieeao, eioi?ui iaaei ieaoeoue ca?aaioioth ieaoo.
E?iia yoiai, eioeyoeey iaanoeaieaaao ca?aaioee ia?niiaea e aeey
iiaeaea?aeaiey eo iieoiaoaeueneie niiniaiinoe iaiaoiaeeii iiauoaoue
ca?aaioioth ieaoo. Oaeei ia?acii, iu aeieaeiu auynieoue, ii?aaaeaii ee
iiauoaiea ca?aaioiie ieaou e /eneaiiinoe n oi/ee c?aiey iiauoaiey iauaia
aeayoaeueiinoe e eioeyoeee.

Aiaeece?oy n?aaeiaaiaeiaoth au?aaioeo iaeiiai ?aaioieea iu iiaeai
neacaoue, /oi a III «OAe «Ieeiee» oaaee/eaaaony ioaea/a, iieo/aaiay io
iaeiiai ?aaioieea – ia 71,77% a 2003 aiaeo ii n?aaiaieth n 2002 aiaeii,
e ia 53,93% a 2004 aiaeo ii n?aaiaieth n 2003 aiaeii. Oi anoue, iauai
i?iaeaeaiiie ?aaiou eaaeaeui ?aaioieeii ?anoao ianiio?y ia oaaee/aiea
/eneaiiinoe. Neaaeiaaoaeueii, oaaee/aiea /eneaiiinoe ii?aaaeaii, e
aeaaea ii?aaaeaiiui auei au aua aieueoaa oaaee/aiea /eneaiiinoe
?aaioathueo aei oiai /enea, eiaaea oaiiu ?inoa iauaiia ?aaeecaoeee e
oaiiu ?inoa /eneaiiinoe niaiaee. Ii caeanue iu aeieaeiu aua i?eiyoue ai
aieiaiea ?ino ca?aaioiie ieaou. Oaeoe/anee, iu aeieaeiu n?aaieoue oaii
?inoa ioaea/e io iaeiiai ?aaioieea – au?aaioeo, e cao?aou ia iaeiiai
?aaioieea – n?aaeithth ca?aaioioth ieaoo. N?aaeiaaiaeiaay au?aaioea a
2003 aiaeo ii n?aaiaieth n 2002 aiaeii, eae iu oaea auynieee,
oaaee/eeanue ia 71,77% , a n?aaeiaiany/iay ca?aaioiay ieaoa – ia 17,97%.
?ino au?aaioee iia?aaeaao ?ino ca?aaioiie ieaou. A 2004 aiaeo ii
n?aaiaieth n 2003 aiaeii au?aaioea oaaee/eeanue ia 53,93%, a ca?aaioiay
ieaoa – ia 13,06%. Oi anoue, ia i?ioyaeaiee anaai aiaeece?oaiiai
ia?eiaea cao?aou ia iieaoo o?oaea oioue e ?inee, ii aieaa iaaeeaiiuie
oaiiaie, /ai ioaea/a io ?aaioieeia i?aaiecaoeee. Oaeei ia?acii, iu
iiaeai naeaeaoue auaiae, /oi o?oaeiaua ?ano?nu a III «OAe «Ieeiee»
eniieuecothony yooaeoeaii. E aeaaea iiaeii aiai?eoue ia
oaeiaeaoai?eoaeueiie nioeeaeueiie caueuaiiinoe ?aaioieeia yoie
i?aaiecaoeee – oaiiu ?inoa ca?aaioiie ieaou i?aauoaee oaiiu eioeyoeee,
eioi?ay ninoaaeea ieiei 15% a 2003 aiaeo e ieiei 13% a 2004 aiaeo (ii
?aciui enoi/ieeai).

Aua iaeei aeae i?iecaiaenoaaiiuo oaeoi?ia, eioi?ue aiaeece?oaony a
oaaeeoea ___ – yoi iniiaiua n?aaenoaa. Iu aeaeei nia/aea aeiaieueii
cia/eoaeueiue ?ino eo aaee/eiu – ia 996 058 ?oa, eee ia 34,6%. a 2003
aiaeo ii n?aaiaieth n 2002 aiaeii. I?e yoii ?anoao oiiaeiioaea/a – n 31
?oa. au?o/ee ia 1 ?oa. noieiinoe iniiaiuo n?aaenoa aei 44 ?oa. au?o/ee
ia 1 ?oa. noieiinoe iniiaiuo n?aaenoa. Oi anoue i?eia?aoaiea iauaeoia
iniiaiuo n?aaenoa aiieia ii?aaaeai. Aeaaea n o/aoii eo ?inoa ioaea/a n
iaeiiai ?oaey eo noieiinoe ia oiaea, a oaaee/eeanue. A 2004 aiaeo
i?eia?aoaiey iauaeoia iniiaiuo n?aaenoa i?iaeieaeeeenue e ninoaaeee
310.840,50 ?oa. . Eiia/ii, yoi ia nianai noieiinoue i?eia?aoaiiuo
iniiaiuo n?aaenoa, aaaeue aeaiiue iieacaoaeue eiaao n?aaeiaaiaeiaia
cia/aiea e ia iaai oaeaea aeeyao ia/eneaiea aii?oecaoeee ii i?aaeiei
iniiaiui n?aaenoaai, oaea auaoei o i?aaiecaoeee. A ioiineoaeueiii
au?aaeaiee i?e?ino iniiaiuo n?aaenoa a 2004 aiaeo ii n?aaiaieth n 2003
aiaeii ninoaaee 8,02%. E oaeaea eae a i?aaeuaeouai aiaeo ?ino noieiinoe
iniiaiuo n?aaenoa nii?iaiaeaeaeny ia iaaeaieai oiiaeiioaea/e, eae iiaeii
auei au iaeeaeaoue, a aa ?inoii aei 66,39 au?o/ee ia 1 ?oa. noieiinoe
iniiaiuo n?aaenoa, eee ia 50,88%. Oiiaeiaieinoue aea ia i?ioyaeaiee
anaai aiaeece?oaiiai ia?eiaea iaaeaao.

A oeaeii ii eoiaai e?aoeiai aiaeeca oaoieei-yeiiiie/aneeo iieacaoaeae ca
o?e iineaaeieo aiaea iu iiaeai naeaeaoue auaiae i iiauoaiee
yooaeoeaiinoe aeayoaeueiinoe III «OAe «Ieeiee». Ii iu oaeaea aeieaeiu
ioiaoeoue iaaeaiea oaiiia iieiaeeoaeueiuo eciaiaiee. Oaeea oaiaeaioeee
i?ineaaeeaathony ii anai eeth/aaui iieacaoaeyi aeayoaeueiinoe, aeeth/ay
?aioaaaeueiinoue ?aaeeciaaiiie i?iaeoeoeee e iauoth ?aioaaaeueiinoue,
eioi?ua oaaee/eeenue a 2003 aiaeo e aa?ioeenue ii/oe ia i?aaeiee
o?iaaiue a 2004 aiaeo.

2.3 Nenoaia aooaaeoa?neiai o/aoa i?iaeaae oiaa?ia a III «OAe «Ieeiee»

A enneaaeoaiie oi?aiaie i?aaiecaoeee – III «OAe «Ieeiee» eniieuecoaony
aaoiiaoece?iaaiiay oi?ia aaaeaiey aooaaeoa?neiai o/aoa n i?eiaiaieai
i?ia?aiiiiai eiiieaena «1N Aooaaeoa?ey». I?aaei?eyoea aaaeao e iioiaoth,
e ?icie/ioth oi?aiaeth, /oi ioeeaaeuaaao naie ioia/aoie ia nenoaio o/aoa
e aeieoiaioiiai?ioa. Iniaaiiinoue caeeth/aaony i?aaeaea anaai a auai?a
o/aoiuo oeai ia oiaa?u. Oae eae i?aaiecaoeey inouanoaeyao e iioiaoth e
?icie/ioth oi?aiaeth, aeey o/aoa oiaa?ia eniieuecothony iieoiiua oeaiu,
aa?iaa oaeoe/aneay noieiinoue i?eia?aoaiey oiaa?ia (iieoiiua oeaiu iethn
o?ainii?oii-caaioiaeoaeueiua ?anoiaeu). Aeaiiue auai? aue naeaeai a
oeaeyo oi?iuaiey e aaeeiiia?acey o/aoa, ianiio?y ia oi, /oi o/ao oiaa?ia
ii oeaiai i?iaeaaee aieaa eioi?iaoeaai e iaeaaeaao ae?oaei i?aeiouanoaii
– ii iicaieyao niiinoaaeoue oi?aiaoth au?o/eo e noiio nienaiiuo oiaa?ia.
?an/ao aea ?aaeeciaaiiie oi?aiaie iaoeaiee ia i?aaenoaaeyao iniaie
neiaeiinoe. Ii oae eae i?e iioiaie oi?aiaea eniieuecoaony oieueei
oaeoe/aneay noieiinoue i?eia?aoaiey oiaa?ia, oi ii yoie noieiinoe
o/eouaathony ana oiaa?u – e i?iaeaaaaiua /a?ac iaaacei, e i?iaeaaaaiua
ni neeaaea. Ae?oaei i?aeiouanoaii o/aoa oiaa?ia ii noieiinoe
i?eia?aoaiey yaeyaony oi, /oi anee oiaa?, i?aaeiacia/aiiue aeey
?icie/iie oi?aiaee, aoaeao i?iaeai iioii, oi anoue i?iaeai eiiia?/aneie
i?aaiecaoeee ii aaciaee/iiio ?an/aoo, oi ia ioaeii aoaeao a o/aoa
aeaeaoue ia?aoiua i?iaiaeee ii ei??aeoe?iaea noieiinoe oiaa?ia e
oi?aiaie iaoeaiee. Aeey oiai, /oiau eceiaeeoue iineaaeiaaoaeueiinoue
oi?ie?iaaiey noieiinoe oiaa?ia e ii?yaeea o/aoa eo ?aaeecaoeee, iieoai
ii?yaeie o?aiaiey e o/aoa oiaa?ia ia neeaaea.

A III «OAe «Ieeiee» ia neeaaeao i?eiaiyaony ia?oeiiiue niinia o?aiaiey e
o/aoa oiaa?ia. Yoio niinia aua?ai ii aeaoi i?e/eiai. Ai-ia?auo, ii
iicaieyao ii?aaeaeeoue ?acoeueoaou ?aaeecaoeee ia?oee oiaa?ia aac
i?iaaaeaiey eiaaioa?ecaoeee (ii nouanoao, eiaaioa?ecaoeey i?iecaiaeeony
eieaeueii i?e cae?uoee eaaeaeie ia?oee). Iaeiia?aiaiii aeaiiue aeae
o/aoa oneeeaaao eiio?ieue ca nio?aiiinoueth oeaiiinoae, niinianoaoao
nieaeaieth oiaa?iuo iioa?ue. Iiauoaiiay o?oaeiaieinoue o/aoa,
oa?aeoa?iay aeey aeaiiiai niiniaa (ec-ca o?aiaiey ii?aaeaeaiiiai aeaea
oiaa?ia a ?aciuo ianoao e io?aaeaiey inoaoeia ii iei a ianeieueeeo
ia?oeiiiuo ea?oao) eiiiaine?oaony eiiiuethoa?ecaoeeae o/aoa.

Aoi?ay i?e/eia auai?a ia?oeiiiiai niiniaa o?aiaiey e o/aoa ninoieo a
oii, /oi aeeiaieueiua oiaa?u iiaeeaaeao iaeiaeaieth aeoeecaie e iaiaeay
aeiey aeeiaiey iinooiaao ec-ca a?aieoeu (o.a. eiii?oe?oaony). Iiyoiio
aeey iaeaa/aiey oeaiiia?aciaaiey oiaa? o?aieony ii ia?oeyi. Oaiiaeaiiua
iioeeiu e aeoeecu aeeth/athony a oeaio eiie?aoiie ia?oee.

Eaaeaeay ia?oey oiaa?ia ia neeaaea o?aieony ioaeaeueii. Eaaeaeoth
ia?oeth ?aaeno?e?otho a aeo?iaea o/aoa iinooiathueo oiaa?ia. Caiene a
aeo?iae aiinyony ia iniiaaiee oiaa?inii?iaiaeeoaeueiuo aeieoiaioia. Eae
i?aaeei, yoi iaeeaaeiay n ioiaoeie eeaaeiaueea ia ii?eoiaeiaaiee
oiaa?ia. I?eoiaeiue i?aea? ia oiaa?u a III «OAe «Ieeiee» ia ioi?ieyaony.
Aianoi iaai ia iaeeaaeiie i?inoaaeyaony ooaii n ?aeaeceoaie i?eoiaeiiai
i?aea?a, eioi?ua caiieiythony «io ?oee». AEo?iae, oioy e yaeyaony
ninoaaiie /anoe aeieoiaioaoeee i?e ni?oiaii niiniaa o/aoa, a ia
ia?oeiiiiai o/aoa, yaeyaony aeiiieieoaeueiui n?aaenoaii eiio?iey ca
iinooieaieai e, einaaiii, nio?aiiinoueth oiaa?ia. Caiene a aeo?iaea
caaa?ythony eeaaeiaueeaie, i?eiyaoeie ia?oeth oiaa?ia, e yeniaaeeoi?aie,
aeinoaaeaoeie oiaa?.

Ii?yaeeiaue iiia? ?aaeno?aoeee a aeo?iaea yaeyaony iaeiia?aiaiii iiia?ii
iinooieaoae ia?oee. Ii oeacuaaaony a ?anoiaeiuo aeieoiaioao ?yaeii n
iaeiaiiaaieai oiaa?a, ioiouaiiiai ec aeaiiie ia?oee.

Ia eaaeaeoth ia?oeth oiaa?a iaoa?eaeueii ioaaonoaaiiia eeoei –
eeaaeiauee, ioe?uaaao ia?oeiiioth ea?oo. Ea?oa ninoaaeyaony ii oi?ia
?IO-10, ooaa?aeaeaiiie Iinoaiiaeaieai Aineiinoaoa ?O io 09.08.1999 a. ?
66. Ia?oeiiiay ea?oa caaiaeeony a eiiiuethoa?iie nenoaia a aeaea
ioaeaeueiie caiene a aaca aeaiiuo. Ea?oa ?ania/aouaaaony ia aoiaaa i?e
iieiii ?anoiaeiaaiee (i?iaeaaea) ia?oee oiaa?ia, e ia eiiaoe eaaeaeiai
ianyoea. Anee ia eiiaoe neaaeothuaai ianyoea ia?oey oiaa?ia ia
ec?anoiaeiaaia, oi ?ania/aouaaaony iaiiaeaiiue aa?eaio ia?oeiiiie ea?ou
n iiauie caienyie ca iineaaeiee ianyoe.

Ia?oeiiiay ea?oa eiaao aeaa /anoe – i?eoiaeioth e ?anoiaeioth. A
i?eoiaeiie /anoe a ia?auo aeaoo a?aoao n ?aeaeceoaie iaeeaaeiie
oeacuaaaony oiaa?inii?iaiaeeoaeueiue aeieoiaio – iaeeaaeiay eee
eiiia?/aneee aeo (a neo/aa, anee iaia?oaeaii ?anoiaeaeaiea oaeoe/aneiai
iaee/ey e aeaiiuo ii iaeeaaeiie). Caoai oeacuaaaony i?iaeaaaoe oiaa?a,
aeae o?ainii?oa, eaeei aeinoaaeai oiaa?, e noaioeey ioi?aaeaiey, anee
oiaa? aeinoaaeyeny aeaeaciie aei?iaie eee aiaeiui o?ainii?oii. Iinea
yoiai oeacuaaaony eiee/anoai oiaa?a. Caeanue oaeaea i?iyaeyaony
iniaaiiinoue aeayoaeueiinoe III «OAe «Ieeiee». Aeey niaiaaeaiey aeaiiuo
a ea?oa e oiaa?inii?iaiaeeoaeueiuo aeieoiaioao oeacuaathony nia/aea
aeaiiua a oao aaeeieoeao ecia?aiea, a eaeeo oiaa? oeacai a iaeeaaeiie.
Yoi iiaoo auoue, iai?eia?, ei?iaa eee yueee. ?yaeii oeacuaaaony
eiee/anoai aooueie a iaeiii ei?iaa eee yueea (aianoeiinoue aooueie
oeacuaaaony a caaieiaea ea?ou). A caoai oeacuaaaony iauaa eiee/anoai
aooueie a oooeao. Aeey yoiai i?eoeinue eciaieoue a?aou 9-11 noaiaea?oiie
oi?iu ?IO-10. Iauaa eiee/anoai a oooeao oeacuaaaony aeey oiai, /oiau
auno?i e aa?ii ii?aaeaeeoue eiee/anoai aooueie, ia?aaeaiiuo aeey
i?iaeaaee a iaaacei e inoaoie iinea ia?aaea/e.

Oae eae ea?oa ioe?uaaaony ia iaeio ia?oeth oiaa?a, oi a i?eoiaeiie /anoe
ea?ou i?enoonoaoao anaai iaeia caienue. I?eoiaeiay /anoue ea?ou
iiaeuoiaeeaaaony caienueth «Eoiai i?eoiae» n iiaoi?iui oeacaieai
eiee/anoaa.

A ?anoiaeiie /anoe ia?oeiiiie ea?ou aeaeathony caiene i?e ioionea oiaa?a
iioiaiio iieoiaoaeth eee i?e ia?aaea/a oiaa?a a iaaacei. I?e yoii
oeacuaathony iiia? e aeaoa oiaa?iie iaeeaaeiie eee iaeeaaeiie ia
aioo?aiiaa ia?aiauaiea oiaa?ia (i?e ia?aaea/a a iaaacei). Aeaeaa,
oeacuaaaony iieo/aoaeue oiaa?a, aeae o?ainii?oa e noaioeey iieo/aoaey,
eee neiai «iaaacei». Caoai oeacuaaaony eiee/anoai ioiouaiiiai oiaa?a.

A ioee/ea io i?eoiaeiie /anoe ea?ou, a ?anoiaeiie aa /anoe iiaeao auoue
ianeieueei caienae. ?anoiaeiay /anoue a eiioea ianyoea iiaeuoiaeeaaaony
caienueth «Eoiai ?anoiae ca ianyoe» e iiaeaaaeaieai inoaoea eae a
eiee/anoaaiiii, oae e a noiiiaii au?aaeaiee. Au/eneaiea noiiu a ?oaeyo –
aua iaeii ioee/ea noaiaea?oiie oi?iu ia?oeiiiie ea?ou io niiniau aa
caiieiaiey ia i?aaei?eyoee. Oaeaea a ioee/ea io noaiaea?oiie oi?iu, a
ea?oa, i?eiaiyaiie a III «OAe «Ieeiee», inoaoie (oieueei a
eiee/anoaaiiii au?aaeaiee) auaiaeeony iinea eaaeaeie iia?aoeee. I?e
iieiii ec?anoiaeiaaiee oiaa?a auaiaeeony iauee ?anoiae, eioi?ue aeieaeai
auoue ?aaai ii?eoiaeiaaiiiio a ia/aea eiee/anoao, e iiae oaaeeoeae
aeaeaaony caienue «Ii aeaiiie ia?oee ia (aeaoa) oiaa?a (iaeiaiiaaiea
oiaa?a) a iaee/ee ia eiaaony». Iai?ioiay noi?iia ea?ou, eae iia
i?aaenoaaeaia a oi?ia ?IO-10, ia III «OAe «Ieeiee» ia caiieiyaony.
Iioa?e a i?aaeaeao ii?i anoanoaaiiie oauee ia auaiaeyony ec-ca
ionoonoaey oaeiauo – oiaa? niaea?aeeony a noaeeyiiie, ieanoeeiaie eee
aethieieaaie oa?a (aooueee e aaiee). Ii?iu ia aie noaeeyiiie oa?u a III
«OAe «Ieeiee» ia i?aaeoniio?aiu. Anee a eiioea ianyoea ia?oey oiaa?a ia
ec?anoiaeiaaia iieiinoueth, a ea?oa ?ania/aouaaaony, oi aa iiaeienuaaao
eeaaeiauee. I?e cae?uoee ea?ou aa iiaeienuaaao eeaaeiauee e caaaaeothuee
neeaaeii. Ninoaaeyaony aeo ia ec?anoiaeiaaaoe oiaa?ia ia?oee, eioi?ue
iiaeienuaaaony oiaa?iaaaeii e caaaaeothuei neeaaeii. Aeo n ia?oeiiiie
ea?oie iaoa?eaeueii ioaaonoaaiiia eeoei – eeaaeiauee ia?aaeaao a
aooaaeoa?eth aeey i?iaa?ee.

Ioione oiaa?ia iioiaui iieoiaoaeyi ioi?ieyaony iaeeaaeiie ia ioione ia
noi?iio. Iieoiaoaeyie, i?aeiouanoaaiii, aunooiatho ianoiua
i?aaei?eieiaoaee e iaeua oi?aiaua i?aaiecaoeee. Iiyoiio a?oc auaiceony
eeai naiei iieoiaoaeai, eeai o?ainii?oii III «OAe «Ieeiee». Oi anoue
noi?iiiea ia?aaic/eee ia i?eaeaeathony e iiyoiio oiaa?ii-o?ainii?oiua
iaeeaaeiua ia auienuaathony.

Iaeeaaeiua ioi?ieythony a niioaaonoaee n oi?iie ?OI?A-12, ooaa?aeaeaiiie
Iinoaiiaeaieai Aineiinoaoa ?O io 25.12.1998 a. ?132. Ioi?ieaiea
iaeeaaeiie ia/eiaaony a ioaeaea nauoa, aaea caiieiythony ana
iaiaoiaeeiua ?aeaeceou e oiieiiii/aiiui eeoeii (eiiia?/aneei aee?aeoi?ii
eee iaiaaeaea?ii) i?inoaaeyaony ?ac?aoeoaeueiay iiaeienue – «ioione
a?oca ?ac?aoee».

Ia?aae ia/aeii auienee iaeeaaeiie i?iaa?yaony aeiaa?aiiinoue
i?aaenoaaeoaey iieoiaoaey, anee iieoiaoaeai yaeyaony th?eaee/aneei
eeoeii. Ia e?oiiua ia?oee oiaa?a eee anee i?aaeinoaaeyaony ion?i/ea
ieaoaaea n iieoiaoaeai caeeth/aaony aeiaiai? eoiee-i?iaeaaee. Anee
iinoaaea inouanoaeyaony ii ?aiaa caeeth/aiiiio aeiaiai?o, oi
i?iaa?yaony, ia aua?ae ee iieoiaoaeue oeacaiiia a aeiaiai?a eiee/anoai
oiaa?a e eae ii ?aniea/eaaeny ca i?aaeuaeouea ia?oee.

Oaeaea a eiiia?/aneii ioaeaea auienuaaaony n/ao-oaeoo?a. Iinea yoiai iaa
yecaiiey?a iaeeaaeiie ia?aaeathony iaiin?aaenoaaiii ia neeaae. Ia
neeaaea, anee iaiaoiaeeii, i?iecaiaeeony oiaeiaea e iia?ocea oiaa?a,
ioi?ieaiea ae?oaeo oiaa?inii?iaiaeeoaeueiuo e o?ainii?oiuo aeieoiaioia –
oiaeiai/iiai y?euea, iooaaiai eenoa e oae aeaeaa. Anee iieoiaoaeue
aeaeaao i?eia?anoe e?oiioth ia?oeth oiaa?a, eioi?ay o?aaoao eaeeo-oi
aeiiieieoaeueiuo ia?ii?eyoee, iai?eia?, ii oiaeiaea, oi eiiia?/aneee
ioaeae auienuaaao caeac – ioai?i/iue eeno. A iai oeacuaathony
iaiaoiaeeiua oiaa?u, e eo eiee/anoai. A onoaiiaeaiiie oi?ia ?OI?A-8
oeacuaaaony oaeaea oeaia e iauay noieiinoue caeacaiiuo oiaa?ia, ii a III
«OAe «Ieeiee» iie ia oeacuaathony, o.e. yoe aeaiiua aeey iiaeaioiaee
oiaa?ia e ioi?aaea ia ioaeiu.

Ia neeaaea i?iecaiaeeony iaiin?aaenoaaiiue ioione oiaa?a. Ca iieo/aiiua
oiaa?ii-iaoa?eaeueiua oeaiiinoe iieoiaoaeue (aai i?aaenoaaeoaeue) noaaeo
naith ?inienue a iieo/aiee ia oiaa?iie iaeeaaeiie. Iaeei yecaiiey?
iaeeaaeiie caae?aao iieoiaoaeue, ae?oaie yecaiiey? inoaaony o
eeaaeiaueea. Iaeeaaeiay, ii eioi?ie aue ioiouai oiaa?, ?aaeno?e?oaony a
?anoiaeiie /anoe niioaaonoaothuae ia?oeiiiie ea?ou. Oae eae eaaeaeay
ia?oey oiaa?a o?aieony ioaeaeueii, oi eeaaeiauee oaea ciaao, a eaeie
ia?oeiiiie ea?oa iaiaoiaeeii naeaeaoue caienue. Ia ianoa o?aiaiey ia?oee
oiaa?a i?ee?aieyaony oiaa?iue y?eue, ia eioi?ii oeacai iiia? ia?oee e,
neaaeiaaoaeueii, iiia? ea?ou.

Eae aaoi? oaea aiai?ee, III «OAe «Ieeiee» aaaeao ia oieueei iioiaoth, ii
e ?icie/ioth oi?aiaeth. Oiaa?u ii ia?a iaiaoiaeeiinoe ioioneathony a
iaaacei ii iaeeaaeiie ia aioo?aiiaa ia?aiauaiea, eioi?ay niioaaonoaoao
onoaiiaeaiiie oi?ia ?OI?A-13, ooaa?aeaeaiiie Iinoaiiaeaieai Aineiinoaoa
?O io 25.12.1998 a. ? 132. Iaeeaaeioth ninoaaeyao ?aaioiee, auaeathuee
oiaa?u ni neeaaea, a 2 yecaiiey?ao:

– ia?aue yecaiiey? inoaaony ia neeaaea;

– aoi?ie yecaiiey? ia?aaeaaony ?aaioieeo, iieo/athuaio oiaa?u.

A a?aoa “Oiaa?, oa?a” (“Eiae”) iau/ii oeacuaatho iiiaieeaoo?iue iiia?
oiaa?ia. A a?aoa “Ii o/aoiui oeaiai” oeacuaatho noieiinoue oiaa?ia, ii
eioi?ie iie io?aaeathony a aooaaeoa?neii o/aoa.

Ana iaeeaaeiua iaeaieeaathony eeaaeiaueeii. A eiioea ianyoea ii
ninoaaeyao ?aano?u i?eoiaeiuo e ?anoiaeiuo iaeeaaeiuo. A ?aano?ao
oeacuaathony oaieeey e eieoeeaeu eeaaeiaueea, iiia?a e aeaou iaeeaaeiuo,
iiia?a ia?oee, eioi?ui niioaaonoaoao i?eoiae eee ioione oiaa?ia,
eoiaiaua noiiu iaeeaaeiuo aac IAeN, IAeN e noiiu n IAeN. Caoai
iaeeaaeiua n ioia?aiiuie o iieoiaoaeae aeiaa?aiiinoyie iiaee?aieythony e
niioaaonoaothuaio ?aano?o e ia?aaeathony a aooaaeoa?eth.

A aooaaeoa?ee aeey o/aoa i?eoiaea e ioionea oiaa?ia i?eiaiyaony
iia?aoeaiue (naeueaeiaue) iaoiae o/aoa. Oi anoue eiee/anoaaiiue o/ao a
aooaaeoa?ee ia aaaeaony. O/ao aaaeaony oieueei a aeaiaaeiii au?aaeaiee.
Aeey o/aoa aeaeaeaiey oiaa?ia ioe?uaaaony aaaeiiinoue ? 10. A iae
aeaeaeaiea oiaa?ia oeacuaaaony ii iaoa?eaeueii-ioaaonoaaiiui eeoeai
(eeaaeiaueeai), a a i?aaeaeao eaaeaeiai iaoa?eaeueii-ioaaonoaaiiiai
eeoea – ii ia?oeyi oiaa?ia, oi anoue ii eo iiia?ai. O/aoiay noieiinoue
ioiouaiiuo iaoa?eaeia ii?aaeaeyaony nio?oaeieeaie aooaaeoa?ee enoiaey ec
eiee/anoaa ioiouaiiuo oiaa?ia e oeaiu oiaa?ia a eaaeaeie ia?oee. Aa?iaa,
noieiinoue ii?aaeaeyaony eiiiuethoa?iie i?ia?aiiie. Aeaiiua i eiee/anoaa
aa?oony i?ia?aiiie ec ia?oeiiiuo ea?o, eioi?ua, eae aaoi? oaea aiai?ee,
aaaeoony a eiiiuethoa?ao. Naaanoieiinoue ioiouaiiuo oiaa?ia ii eoiao
aaaeiiinoe oi?ie?oao e?aaeeoiaue iai?io ii n/aoo 41 «Oiaa?u»,
ia?aiineony a Aeaaioth eieao e oi?ie?oao iieacaoaeue «Naaanoieiinoue
i?iaeaiiuo oiaa?ia, i?iaeoeoeee, ?aaio, oneoa» ii no?iea 020 oi?iu ? 2
«Io/ao i i?eaueyo e oauoeao».

Iai?io ii ?anoiaeiie /anoe aaaeiiinoe aeaao noiiu aeey aeaoo i?iaiaeie :

A) ii ?aaeecaoeee ia noi?iio :

Aeaaao n/. 90-2 «I?iaeaaee» noan/. «Naaanoieiinoue i?iaeaae»

E?aaeeo n/. 41-1 «Oiaa?u» noan/. «Oiaa?u ia neeaaeao»;

A) ia ia?aaea/o oiaa?ia a oi?aiaue cae (a iaaacei) :

Aeaaao n/. 41-2 «Oiaa?u» noan/. «Oiaa?u a ?icie/iie oi?aiaea»

E?aaeeo n/. 41-1 «Oiaa?u» noan/. «Oiaa?u ia neeaaeao»

Eae aaoi? oaea neacae, iaeiia?aiaiii n auieneie iaeeaaeiie auienuaaaony
n/ao-oaeoo?a ia ioa?oaeaiiua oiaa?u. N/ao-oaeoo?a caienuaaaony a
aeo?iaea auienaiiuo n/aoia-oaeoo?. Niaeanii i?eeaca ii o/aoiie iieeoeea
au?o/ea aeey oeaeae en/eneaiey IAeN i?eieiaaony «ii iieaoa». Iiyoiio
IAeN ii ioa?oaeaiiui oiaa?ai ia oi?ie?oao iaeiaiiaeaaaaioth aaco, anee
iaeaoa ii yoei oiaa?ai aua ia iieo/aia, e ia auei i?aaeiieaou (aaaina).
IAeN ii ioa?oaeaiiui, ii ia iiea/aiiui oiaa?ai io?aaeaaony i?iaiaeeie :

Aeaaao n/. 90-3 «I?iaeaaee» noan/. «IAeN»

E?aaeeo n/. 76-5 «?an/aou n ?aciuie aeaaeoi?aie e e?aaeeoi?aie» noan/.
«IAeN ii ioa?oaeaiiui, ii ia iiea/aiiui oiaa?ai»

Noiiie yoie i?iaiaeee yaeyaony eoia ca ianyoe aeo?iaea auienaiiuo
n/aoia-oaeoo? ii a?aoa «IAeN».

Eiaaea ioa?oaeaiiua oiaa?u iiea/eaathony iieoiaoaeyie, oi iiea/aiiua
n/aoa-oaeoo?u ?aaeno?e?othony a eieaa i?iaeaae. *anoe/iay iieaoa
n/aoia-oaeoo? oaeaea ?aaeno?e?oaony a eieaa i?iaeaae n iiiaoeie
«/anoe/iay iieaoa». IAeN ii iiea/aiiui n/aoai-oaeoo?ai oaea yaeyaony
ia/eneaiiui iaeiaii oaeouaai iaeiaiaiai ia?eiaea. Eoia eieae i?iaeaae ca
ianyoe (iaeiaiaui ia?eiaeii a III «OAe «Ieeiee» yaeyaony ianyoe)
yaeyaony noiiie i?iaiaeee :

Aeaaao n/. 76-5 «?an/aou n ?aciuie aeaaeoi?aie e e?aaeeoi?aie» noan/.
«IAeN ii ioa?oaeaiiui, ii ia iiea/aiiui oiaa?ai»

E?aaeeo n/. 68-1 «?an/aou n athaeaeaoii» noan/. «?an/aou ii IAeN»

Iaeiaei, aeaiiay noiia aua ia yaeyaony iaeiaii, iiaeeaaeauei oieaoa a
athaeaeao. Noiia iaeiaa e oieaoa oi?ie?oaony n o/aoii iaeiaiauo au/aoia.

A nayce n eciaiaieyie a Aeaaa 21 «Iaeia ia aeiaaaeaiioth noieiinoue»
Iaeiaiaiai eiaeaena ?O n 1 yiaa?y 2006 aiaea IAeN aoaeao ia/eneyoueny
oieueei «ii ioa?ocea». Oi anoue IAeN aoaeao ia/eneyoueny eeai a iiiaio
iieo/aiey aaaina (i?aaeiieaou), eeai a iiiaio ioa?ocee oiaa?ia, a
caaeneiinoe io oiai, /oi i?iecioei ?aiueoa. Iiyoiio aeo?iae ?aaeno?aoeee
auienaiiuo n/aoia-oaeoo? e eieaa i?iaeaae, oaeoe/anee, aoaeoo
niaiaaeaoue. Oaeaea ia aoaeoo i?eiaiyoueny i?iaiaeee ii IAeN n o/anoeai
n/aoa 76 «?an/aou n i?i/eie aeaaeoi?aie e e?aaeeoi?aie».

O/ao i?iaeaaee oiaa?ia a iaaaceia (oi?aiaii caea), oi anoue ?icie/iie
i?iaeaaee, ioee/aaony io o/aoa iioiaie i?iaeaaee ni neeaaea. Oiaa?u a
iaaaceia iaoiaeyony a aaaeaiee iaoa?eaeueii-ioaaonoaaiiuo eeoe –
i?iaeaaoeia. I?iaeaaoeu iieo/atho oiaa?u ni neeaaea ii iaeeaaeiui ia
aioo?aiiaa ia?aiauaiea oiaa?ia. Iieo/aiea oiaa?ia ?aaeno?e?oaony a
oiaa?iii io/aoa. Niaeanii iauai?eiyoiio ii?yaeeo o/aoa oiaa?ia a
?icieoea a i?eoiaeiie /anoe oiaa?iiai io/aoa eaaeaeue i?eoiaeiue
aeieoiaio (enoi/iee iinooieaiey oiaa?ia, iiia? e aeaoa aeieoiaioa,
iaeiaiiaaiea e noieiinoue iinooieaoeo oiaa?ia) caienuaaaony ioaeaeueii e
iiaen/eouaaaony iauay noiia ii?eoiaeiaaiiuo oiaa?ia ca aeaiiue io/aoiue
ia?eiae, a oaeaea eoia i?eoiaea n inoaoeii ia ia/aei ia?eiaea. A
?anoiaeiie /anoe oiaa?iiai io/aoa a ?icie/iie oi?aiaea io?aaeaaony noiia
i?iaeaiiuo oiaa?ia. Iinea yoiai ii?aaeaeytho inoaoie oiaa?ia ia eiiaoe
io/aoiiai ia?eiaea. Iauaa /enei aeieoiaioia, ia iniiaaiee eioi?uo
ninoaaeai oiaa?iue io/ao, oeacuaatho i?iienueth a eiioea io/aoa.

A ?icie/iie oi?aiaea oiaa?iue io/ao caiieiyaony a noiiiaii au?aaeaiee.
Aac eiiiuethoa?iiai o/aoa i?aeoe/anee iaaiciiaeii ia?aienaoue a io/aoa
ana i?iaeaiiua ca aeaiue oiaa?u. Iiyoiio oiaa?iua io/aou i?iaa?ythony n
iiiiuueth eiaaioa?ecaoeee – inoaoie oiaa?ia, auyaeaiiue i?e
eiaaioa?ecaoeee aeieaeai niaiaaeaoue n inoaoeii oiaa?ia ii iineaaeiaio
oiaa?iiio io/aoo.

A III «OAe «Ieeiee» eaniaua aiia?aou (eiio?ieueii-eanniaua iaoeiu)
iiaeeeth/aiu a aaeeioth eiiiuethoa?ioth naoue. Aeaiiua i anao i?iaeaiiuo
oiaa?ao, aeeth/ay oi/iua iacaaiey, eiee/anoai e oeaio (i?iaeaaeioth)
aaoiiaoe/anee caiinyony a oiaa?iue io/ao ca oaeouee aeaiue. Io/ao
iiaeaioaaeeaaaony oaeaea i?ia?aiiiui eiiieaenii ia iniiaa aeaiiuo
eanniauo aiia?aoia ia iniiaaiee iiiaieeaoo?iuo iiia?ia i?iaeaiiuo
oiaa?ia e eo eiee/anoaa. I?e ninoaaeaiee oiaa?iiai io/aoa ca aeaiue
i?iaeaaeiay oeaia oiaa?ia ia i?eiaiyaony, o.e. niaeanii o/aoiie iieeoeee
ana oiaa?u, a oii /enea oiaa?u a ?icieoea, o/eouaathony ii noieiinoe
i?eia?aoaiey. Aeey oiaa?iiai io/aoa oeaia ia eaaeaeue i?iaeaiiue oiaa?
o/aoiay oeaia aaoiiaoe/anee aa?aony ec i?eoiaeiie /anoe oaeouaai io/aoa
eee iaeiiai ec i?aaeuaeoueo io/aoia, a caaeneiinoe io oiai, eiaaea
i?iaeaiiue oiaa? iinooiee ni neeaaea a iaaacei. Oeaia i?iaeaaee,
oeene?oaiay eanniauie aiia?aoaie, eniieuecoaony aeey en/eneaiey au?o/ee.
Noieiinoue au?o/ee niaiaaeaao n eoiaii eanniaie eaiou ca aeaiue. Oaeei
ia?acii, a III «OAe «Ieeiee» i?eiaiyaony iiaea?iece?iaaiiay, ai?acaei
aieaa eioi?iaoeaiay oi?ia oiaa?iuo io/aoia, /ai noaiaea?oiay oi?ia
io/aoia. A ethaie iiiaio a?aiaie nio?oaeieee aooaaeoa?ee e oi?aaeythuee
ia?niiae iiaeao ociaoue ?acia? au?o/ee n ia/aea aeiy e inoaoee oiaa?ia a
?icie/iie oi?aiaea. Ioiaaeaao iaiaoiaeeiinoue a /anoii i?iaaaeaiee
eiaaioa?ecaoeee oiaa?ia a iaaaceia. Ii eiaaioa?ecaoeey ana ?aaii
i?iaiaeeony aeey auyaeaiey oeuaiee oiaa?ia e i?eiyoey ia? ii
i?aaeioa?auaiey oeuaiee, a oaeaea aeey auyaeaiee aiciiaeiuo ioeaie a
o/aoa oiaa?ia – i?eoiaeioth /anoue io/aoia caiieiyao ana-oaee aooaaeoa?.

Oaia?ue eceiaeei ii?yaeie o/aoa aeioiaeia io i?iaeaaee oiaa?ia a III
«OAe «Ieeiee».

Oiaa?iua iaeeaaeiua ii ioiouaiiui ni neeaaea oiaa?ai n iiaeienyie
iieoiaoaeae (i?aaenoaaeoaeae iieoiaoaeae) naeathony eeaaeiaueeaie ii
?aano?ai a aooaaeoa?eth. Nio?oaeieee aooaaeoa?ee ?aaeno?e?otho oiaa?iua
iaeeaaeiua a aeo?iaea-i?aea?a ? 11, eioi?ue yaeyaony aooaaeoa?neei
?aaeno?ii ii E?aaeeoo n/aoa 90-1 «I?iaeaaee» noan/aoa «Au?o/ea».
Eiee/anoai oiaa?ia ii eaaeaeiio iaeiaiiaaieth aeieaeiu niaiaaeaoue n
eiee/anoaii ii ?anoiaeiie /anoe niioaaonoaothueo ia?oeiiiuo ea?o.
Niiinoaaeaiea eiee/anoaa a aeo?iaea-i?aea?a e a ia?oeiiiuo ea?oao
yaeyaony aua iaeiei n?aaenoaii eiio?iey i?aaeeueiinoe o/aoa. Anee
?anoiae ii n/aoo 41 «Oiaa?u» io?aaeaaony ii noieiinoe i?eia?aoaiey
oiaa?ia, oi a aaaeiiinoe yoe aea oiaa?u io?aaeathony ii oeaiai i?iaeaaee
aac IAeN, eioi?ua aa?oony ec oiaa?iuo iaeeaaeiuo. Eoia ca ianyoe ii
aaaeiiinoe yaeyaony noiiie neaaeothuae i?iaiaeee :

Aeaaao n/. 62 «?an/aou n iieoiaoaeyie e caeac/eeaie»

E?aaeeo n/. 90-1 «I?iaeaaee» noan/. «Au?o/ea»

Oi anoue noiia au?o/ee yaeyaony iaeiia?aiaiii e aeaaaoiaui iai?ioii ii
n/aoo o/aoa aeaaeoi?neie caaeieaeaiiinoe.

Au?o/ea io ?icie/iuo i?iaeaae ii?aaeaeyaony ia iniiaaiee eoiaia eanniauo
eaio ca aeaiue. Oae eae a III «OAe «Ieeiee» o/ao eiiiuethoa?ece?iaai, oi
eoiae eanniauo eaio aaoiiaoe/anee caiinyony a aeo?iae-i?aea? ? 11 n
o/aoii auaeaeaiey IAeN. IAeN auaeaeyaony iooai oiiiaeaiey au?o/ee ia 18%
/ 118%. Eanniaua eaiou neoaeao aeey aeieoiaioaeueiiai iiaeoaa?aeaeaiey
?acia?a iieo/aiiie au?o/ee – aeaiaaeiie iaee/iinoe. Yoa noiia yaeyaony
e?aaeeoiaui iai?ioii ii n/aoo 90-1 «Au?o/ea» a ei??aniiiaeaioeee ni
n/aoii 50 «Eanna» :

Aeaaao n/. 50 «Eanna»

E?aaeeo n/. 90-1 «I?iaeaaee» noan/. «Au?o/ea»

Oaeei ia?acii, iai?iou ii n/aoo 90-1 ninoiyo ec iioiaie e ?icie/iie
au?o/ee. Ii a ianyoe aeaeaaony ia aeaa i?iaiaeee, a ai?acaei aieueoa.
Naiinoiyoaeueiay i?iaiaeea aeaeaaony ia eaaeaeue ?aano? oiaa?iuo
iaeeaaeiuo ia ioione oiaa?ia ni neeaaea e ia noiio au?o/ee ii eaaeaeiio
eanniaiio aiia?aoo ca aeaiue. Iniaaiiinoueth aeayoaeueiinoe III «OAe
«Ieeiee» yaeyaony oi, /oi i?aaiecaoeey oi?aoao iiaeaeoeeciuie
aeeiaieueiuie oiaa?aie. Iiyoiio, anee ?aciua oiaa?u iaeaaathony aeoeecii
ii ?aciui noaaeai, oi ia eaaeaeoth a?oiio ?aaeeciaaiiuo oiaa?ia ii
eaaeaeie noaaea aeoeeca aeaeaaony naiinoiyoaeueiay i?iaiaeea.

Niaeanii Ii?yaeea aaaeaiey aeo?iaeia o/aoa auienaiiuo n/aoia oaeoo?,
aeo?iaeia o/aoa iinooieaoeo n/aoia-oaeoo?, eiea iieoiie e eiea i?iaeaae
eanniaua eaiou ca ?aai/ee aeaiue ?aaeno?e?othony e iiaeoeaathony e eieaa
i?iaeaae. I?iaeaaeiay noieiinoue ?aaeeciaaiiuo oiaa?ia niaeanii eoiaia
eanniaie eaiou yaeyaony aacie aeey ia/eneaiey IAeN. Eae oaea auei
neacaii, IAeN ia/eneyaony iooai «auaeaeaiey» aai ec au?o/ee n iiiiuueth
aa oiiiaeaiey ia 18% 118%. Niaeanii oiai aea Ii?yaeea auaea/a
iieoiaoaeth eanniaiai /aea i?e?aaieaaaony e auaea/a n/aoa-oaeoo?u.

Eoia IAeN ii eieaa i?iaeaae, ia/eneaiiiai n ?icie/iie au?o/ee, yaeyaony
noiiie i?iaiaeee :

Aeaaao n/. 90-3 «I?iaeaaee» noan/. «IAeN»

E?aaeeo n/. 68-1 «?an/aou n athaeaeaoii» noan/. «?an/aou ii IAeN»

A ioee/ea io ia/eneaiey IAeN ii iioiaie oi?aiaea, IAeN n ?icie/iie
au?o/ee n?aco aeeth/aaony a noiio ia/eneaiiiai iaeiaa, oae eae aeaiueae
oaea iieo/aiu i?aaiecaoeeae. Eneeth/aiea ec aeaau 21 Iaeiaiaiai eiaeaena
?O ii?yaeea ia/eneaiey IAeN «ii ioa?ocea» ieeae ia iiaeeyao ia
en/eneaiea IAeN n ?icie/iuo i?iaeaae.

Eae oaea auei neacaii, oiaa?u, i?iaeaaaaiua III «OAe «Ieeiee»,
iaeaaathony aeoeecii. En/eneaiea aeoeeca ia ioiineony e oaia ianoiyuae
aeeieiiiie ?aaiou, ii eo io?aaeaiea a o/aoa cao?aaeaaao n/ao 90
«I?iaeaaee». Iiyoiio i?eaaaeai i?iaiaeeo ii ia/eneaieth aeoeeca :

Aeaaao n/. 90-4 «I?iaeaaee» noan/. «Aeoeec»

E?aaeeo n/. 68 «?an/aou n athaeaeaoii» noan/. «Aeoeec»

Oaeaea a aeaaao n/aoa 90 «I?iaeaaee» nienuaathony ?anoiaeu ia i?iaeaaeo
– eiiia?/aneea ?anoiaeu :

Aeaaao n/. 90-5 «I?iaeaaee» noan/. «Eiiia?/aneea ?anoiaeu»

E?aaeeo n/. 44 «Eiiia?/aneea ?anoiaeu»

Iinea inouanoaeaiey anao oeacaiiuo ?an/aoia e i?iaiaeie ia neioaoe/aneii
n/aoa 90 «I?iaeaaee» ieacuaaaony iieiinoueth noi?ie?iaaiiie au?o/ea e
naaanoieiinoue i?iaeaae ca oaeouee ianyoe. ?acieoea iaaeaeo ieie, o.a.
?acieoea iaaeaeo e?aaeeoiaui e aeaaaoiaui iai?ioii yaeyaony i?eaueueth
io oi?aiauo iia?aoeee. Ii a Io/aoa i i?eaueyo e oauoeao eiiia?/aneea
?anoiaeu iieacuaathony ioaeaeueii io naaanoieiinoe i?iaeaiiuo oiaa?ia.
Anee aeaaaoiaue iai?io aieueoa e?aaeeoiaiai, oi i?aaiecaoeey iieo/eea
oauoie io ?aaeecaoeee. ?acieoea iaaeaeo e?aaeeoiaui e aeaaaoiaui
iai?ioii io?aaeaaony ii noan/aoo 9 «I?eaueue/oauoie io?aaeecaoeee» n/aa
90 «I?iaeaaee».a ei??aniiiaeaioeee ni n/aoii 99 «I?eauee e oauoee» .

Anee iieo/aia i?eaueue io ?aaeecaoeee :

Aeaaao n/. 90-9 «I?iaeaaee» noan/. «I?eaueue/oauoie io?aaeecaoeee»

E?aaeeo n/. 99 «I?eauee e oauoee»

Anee iieo/ai oauoie :

Aeaaao n/. 99 «I?eauee e oauoee»

E?aaeeo n/. 90-9 «I?iaeaaee» noan/. «I?eaueue/oauoie io?aaeecaoeee»

Ana iai?iou ii eaaeaeiio noan/aoo n/aoa 90 «I?iaeaaee» yaeythony eeai
oieueei e?aaeeoiauie (noan/ao 1 «Au?o/ea»), eeai oieueei aeaaaoiauie,
eae ana inoaeueiua noan/aoa, e?iia noan/aoa 9 «I?eaueue/oauoie io
?aaeecaoeee». Iinea ii?aaeaeaiey oeiainiaiai ?acoeueoaoa aanue
neioaoe/aneee n/ao 90 «I?iaeaaee» ieacuaaaony cae?uoui.

I?iaiaeee inouanoaeythony a aeo?iaeao-i?aea?ao. I?e auyaeaiee
oeiainiaiai ?acoeueoaoa aeaeaaony, oaeoe/anee, iaeia eoiaiaay i?iaiaeea
a ianyoe. Iai?iou ia?aiinyony a aeaaioth eieao. A III «OAe «Ieeiee»
auyaeaiea oeiainiaiai ?acoeueoaoa i?iecaiaeeony i?ia?aiiiui eiiieaenii
aaoiiaoe/anee.

2.4 Aiaeec i?iaeaae oiaa?ia a III «OAe «Ieeiee»

A III «OAe «Ieeiee» aaeaiany/ii, eee /aua ii ia?a iaiaoiaeeiinoe
i?iaiaeeony aiaeec i?iaeaae oiaa?ia. I?aaeaea anaai, inouanoaeyaony
aiaeec oiaa?iuo inoaoeia ia neeaaea. Yoi aeaeaaony aeey naiaa?aiaiiiai
iiiieiaiey oiaa?iuo caiania. A i?aaiecaoeee i?eiyo aeaoo iaaeaeueiue
caian oiaa?ia ii ethaiio ec iaeiaiiaaiee. E aeaoi iaaeaeyi no?aoiaiai
caiana aeiaaaeytho eiee/anoai aeiae, iaiaoiaeeiia aeey aeinoaaee oiaa?a.
Yoi o?anii?oiue caian. Aeeeoaeueiinoue o?ainii?oiiai caiana caaeneo io
oaeaeaiiinoe iinoaaueea e aeaea o?ainii?oa. Ii?aaeaeaiea oiai, ia
neieueei aeiae oaaoeo caiana oiaa?a i?iecaiaeeony neaaeothuei ia?acii.

Ia iniiaaiee aeaiiuo i i?iaeaaeao ca iineaaeiee ianyoe ii?aaeaeyaony
n?aaeiyy noieiinoue oiaa?a, i?iaeaaaaiia a aeaiue ii aiaeece?oaiiio
iaeiaiiaaieth. I?e yoii noieiinoue aa?aony ii oaeoe/aneie noieiinoe
i?eia?aoaiey. Caoai noieiinoue oiaa?ia ia neeaaea aeaeeony ia
n?aaeiaaeiaaioth i?iaeaaeo A ?acoeueoaoa iieo/aaony aeeeoaeueiinoue
caiana a aeiyo.

Aeaeaa, iieo/aiioth aeeeoaeueiinoue caiana a aeiyo n?aaieaatho n iauae
aeeeoaeueiinoueth no?aoiaiai e o?ainii?oiiai caiana. Anee
aeeeoaeueiinoue caiana i?eaeeaeaaony e aeeeoaeueiinoe no?aoiaiai e
o?ainii?oiiai caiania, oi oi?aiaue ioaeae inouanoaeyao ?aaioo ii
iiiieiaieth caiania. I?e ii?aaeaeaiee aeeeoaeueiinoe oaeouaai caiana
i?eiaiythony ei??aeoe?iaee n?aaeiaaeiaaiiai iauaia i?iaeaaee. Yoa
ei??aeoe?iaee aeaeathony, eae i?aaeei, a i?aaei?acaeie/iua ia?eiaeu
a?aiaie, eiaaea aic?anoaao iauai i?iaeaae. Ia naciiiua eciaiaiey ni?ina
e iauaia i?iaeaae oaeaea aeaeathony ei??aeoe?iaee. Ii eciaiaiea ni?ina
i?e niaia naciiia iineo ieaaiue oa?aeoa?. Iiyoiio n?aaeiaaeiaaiie iauai
i?iaeaae, au/eneaiiue ii iineaaeiaio ianyoeo, eae i?aaeei, aeaao aa?ioth
ioeaieo aeey ?an/aoa aeeeoaeueiinoe caiania.

Oaeei ia?acii i?e ?an/aoa aeeeoaeueiinoe caiana ii a?aiaie a III «Oae
«Ieeiee» i?iecaiaeeony ii neaaeothuae oi?ioea :

Cnoiei. o 30 aeiae

Caei = ————————— ,

I?

aaea Caei – aeeeoaeueiinoue caiana a aeiyo,

Cnoiei – noieiinoue caiana ii eiie?aoiiio iaeiaiiaaieth ii noieiinoe
i?eia?aoaiey,

I? – i?iaeaaee oiaa?a ii noieiinoe i?eia?aoaiey.

Iu aeaeei, /oi yoa oi?ioea i/aiue aeecea e oi?ioea au/eneaiey
aeeeoaeueiinoe iaeiiai iai?ioa caiania. ?acieoea oieueei a oii, /oi a
aeaiiie oi?ioea eniieuecoaony cia/aiea caiana ia eiie?aoioth aeaoo, a a
oi?ioea au/eneaiey aeeeoaeueiinoe iaeiiai iai?ioa eniieuecoaony n?aaeiaa
cia/aiea caiania ca aiaeece?oaiue ia?eiae.

E?iia ?aaoey?iiai ii?aaeaeaiey aeeeoaeueiinoe caiania ii eaaeaeie
oiaa?iie iiceoeee a i?aaiecaoeee ?ann/eouaathony iieacaoaee
iai?a/eaaaiinoe e aeeeoaeueiinoe iaeiiai iai?ioa ii eeanne/aneei
oi?ioeai, i?eaaaeaiiui a ia?aie aeaaa ianoiyuae aeeieiiiie ?aaiou.
Oeaeue ?an/aou aeaiiuo iieacaoaeae, a iniiaiii, a ii?aaeaeaiee oiaa?ia,
eioi?ua oi?ioi i?iaeathony, e oiaa?ia, ia iieuecothueony aeoeaiui
ni?inii.

Oaeaea a III «OAe «Ieeiee» i?iecaiaeeony aiaeec oi?aiaie iaoeaiee ii
eaaeaeiio oiaa?o eee a?oiiai iaeii?iaeiuo oiaa?ia. Aiaeec oi?aiaie
iaoeaiee yaeyaony /anoueth i?ioeaaeo?u oeaiiia?aciaaiey e au?aaioee
oi?aiaie iieeoeee. ?acoeueoaou aiaeeca eniieuecothony i?e ii?aaeaeaiee
iaeaieaa i?eaueueiuo oiaa?ia, a oaeaea aeey ii?aaeaeaiee iieeoeee
neeaeie e?oiiui ?icie/iui eee iaeeiiioiaui iieoiaoaeyi.

Ae?oaia iai?aaeaiea aiaeeca, ?aaoey?ii i?iaiaeeiiai a III «OAe «Ieeiee»
– aiaeec aeaaeoi?neie caaeieaeaiiinoe . E niaeaeaieth, iieacaoaee
iai?a/eaaaiinoe aeaaeoi?neie caaeieaeaiiinoe ia ?ann/eouaathony eee
?ann/eouaathony ia ?aaoey?ii. Aiaeec aeaaeoi?neie caaeieaeaiiinoe
i?iaiaeeony a aeaea ioneaaeeaaiey n?ieia ?an/aoia ca iinoaaeaiiua
oiaa?u. Oeaeue aiaeeca aeaaeoi?neie caaeieaeaiiinoe – naiaa?aiaiiia
aica?auaiea aeaiaaeiuo n?aaenoa a iai?io e iaaeiiouaiea oauoeia. I?e
ia?ooaiee aeaaeoi?aie n?ieia ?an/aoia e anee iie ioeacuaathony io oioy
au /anoe/iiai iiaaoaiey aeieaa III «OAe «Ieeiee» i?ae?auaao iinoaaeo ei
oiaa?ia e ia/eiaao caueoo naieo eioa?ania a noaea.

Oaeaea a enneaaeoaiie i?aaiecaoeee i?iaiaeeony aiaeec eiiia?/aneeo
?anoiaeia. Oeaeue aiaeeca – nieaeaiea ecaea?aeae ia?auaiey. Aiaeec
inouanoaeyaony iooai n?aaiaiey oaeoueo cao?ao n cao?aoaie i?ioeuo
ianyoeaa n o/aoii ei??aeoe?iaie ia eciaiaiea iauaia i?iaeaae, a oaeaea
oeai e oa?eoia iinoaaueeia oneoa.

Oaeei ia?acii, a III «OAe «Ieeiee» i?iaiaeeony aiaeec i?iaeaae oiaa?ia,
ii ii iineo ia?aie/aiiue oa?aeoa? e niiniaai oaeiaeaoai?eoue oieueei
oaeoe/aneei oeaeyi e iiaeaea?aeaieth oaeouae eeeaeaeiinoe e
ieaoaaeaniiniaiinoe. Ii aeaaea n oi/ee c?aiey oaeoeee iiaaaeaiey ia
?uiea i?eiaiyaiay nenoaia aiaeeca ia aiieia aaeaeaaoia. Oae, iieeoeea
oeaiiia?aciaaiey e neeaeie ia ioi?ieaia /aoeeie /eneiauie i?eaioe?aie e
i?eieiaaony, i?aeiouanoaaiii, ia iniiaa n?aaiaiey n iieeoeeie
eiieo?aioia. Iieeoeea eiiia?/aneiai e?aaeeoiaaiey iieoiaoaeae oaeaea ia
i?in/eouaaaony yeiiiie/anee. Eiiia?/aneia e?aaeeoiaaiea inouanoaeyaony
aeey oiai, /oiau iiaeaea?aeaoue, a /aua oaea?aeaoue eeeaioa. Iiyoiio
aaoi? i?iaiaeece?oao yeiiiie/aneoth yooaeoeaiinoue i?iaeaae oiaa?ia a
III «OAe «Ieeiee» ia iniiaa aeinooiiie eioi?iaoeee. Iieacaoaee,
iieo/aiiua ec io/aoiinoe, aoaeoo i?iaiaeece?iaaiu ca o?e iineaaeieo
aiaea, a aieaa iiae?iaiua aeaiiua, iieo/aiiua ec iaeioi?uo aooaaeoa?neeo
?aaeno?ia, aoaeoo i?iaiaeece?iaaiu ca iineaaeiee, 2004-e aiae.

Aiaeec i?iaaaeai a ii?yaeea neaaeiaaiey iieacaoaeae ec aeaau 1 ?acaeaea
1.5. «Aiaeec i?iaeaae e yeiiiie/aneie yooaeoeaiinoe oi?aiauo iia?aoeee»
ianoiyuae aeeieiiiie ?aaiou.

Ia?aue iieacaoaeue – yoi eiyooeoeeaio ?eoie/iinoe, iieacuaathuee, a
neieueeeo io/aoiuo ia?eiaeao auiieiai ieai ii iinoaaeai, a oaeaea ieai
ii i?iaeaaeai. E niaeaeaieth, ieaiu iinoaaie e i?iaeaae a III «OAe
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eiyooeoeeaioo aa?eaoeee (oi?ioea (3).

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«OAe «Ieeiee» a 2004 aiaeo (oiaa?iue aaeain)

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Oae eae a III «OAe «Ieeiee», oaeoe/anee, ionoonoaoao ieaie?iaaiea, oi
eiyooeoeeaio ?eoie/iinoe i?eaeaony ?ann/eouaaoue ioiineoaeueii ia ieaia
iinoaaie, a ioiineoaeueii eaeiai-oi ae?oaiai iieacaoaey.

Oeaeueth ?an/aoa ?eoie/iinoe yaeyaony auyaeaiea neo/aaa ioeeiiaiey
aaee/eiu iinoaaie io eo iainiiaaiiiai o?iaiy. Oaeei o?iaiai iiaeao
aunooiaoue n?aaeiiany/iay aaee/eia iinoaaie a 2004 aiaeo. N?aaeiyy
aaee/eia iinoaaie ?aaia :

N?aaeiyy aaee/eia iinoaaie = 243 568 332/ 12 = 20 297 361 ?oa.

N?aaeiaeaaae?aoe/aneia ioeeiiaiea ?ann/eouaaaony ii neaaeothuae oi?ioea
:

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aaea oi – iauai iinoaaie ca i-oue ia?eiae;

n – eiee/anoai ia?eiaeia enneaaeiaaiey (ianyoeaa, eaa?oaeia).

A oaaeeoea 3 ?ann/eoaai noiio eaaae?aoia ioeeiiaiee oaeoe/aneiai iauaia
iinoaaie io n?aaeiae aaee/eiu :

Oaaeeoea 3

?an/ao n?aaeiaeaaae?aoe/aneiai ioeeiiaiey

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0092100f0000000000000000100bb00e5000100040000002d010300050000001402e5000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b01050000001302ac00bc01040000002d0104000c00000040092100f0000000000000000
1000100ac00bb01040000002d010300050000001402bf00bb01050000001302bf00bc010
40000002d0104000c00000040092100f00000000000000001000100bf00bb01040000002
d010300050000001402d200bb01050000001302d200bc01040000002d0104000c0000004
0092100f00000000000000001000100d200bb01040000002d010300050000001402e500b
b01050000001302e500bc01040000002d0104000c00000040092100f0000000000000000
1000100e500bb01040000002d010300050000001402f800bb01050000001302f800bc010
40000002d0104000c00000040092100f00000000000000001000100f800bb01040000002
d0103000500000014020b01bb010500000013020b01bc01040000002d0104000c0000004
0092100f000000000000000010001000b01bb01040000002d0103000500000014021e01b
b010500000013021e01bc01040000002d0104000c00000040092100f0000000000000000
10001001e01bb01040000002d0103000500000014023001bb010500000013023001bc010
40000002d0104000c00000040092100f000000000000000020001003001bb01040000002
d0103000500000014024301bb010500000013024301bc01040000002d0104000c0000004
0092100f000000000000000010001004301bb01040000002d0103000500000014025601b
b010500000013025601bc01040000002d0104000c00000040092100f0000000000000000
10001005601bb0107000000fc020000000000000000040000002d010500040000002d010
100040000002701ffff030000001e00040000002d010000050000000102c0c0c00005000
0000902c0c0c000040000002c0100000700000016045701bb0101000100040000002701f
fff030000000000

Au/eneei ei?aiue ec ioiioaiey auoa?ann/eoaiiie noiiu e eiee/anoao
ia?eiaeia – 12 ianyoeaa.

N?aaeiaeaaae?aoe/aneia ioeeiiaiea =? 1 407 710 000 000 000 / 12 =
10 830 951,65 ?oa.

Iu iieo/eee iaeiieaiioth ca aiae aaee/eio ioeeiiaiee aaeaiany/iuo
iinoaaie io eo n?aaeiaaiaeiaie aaee/eiu. Ii iu ia ciaai, iiiai yoi eee
iaei. Aeey ii?aaeaeaiey noaiaie ioeeiiaiee iaaei ?ann/eoaoue
eiyooeoeeaio aa?eaoeee :

picscalex1000100090000034b0100000300270000000000050000000902000000000400
000002010100050000000102ffffff00040000002e011800050000003102010000000500
00000b0200000000050000000c02e00320071200000026060f001a00ffffffff00001000
0000c0ffffffb8ffffffe0060000980300000b00000026060f000c004d61746854797065
0000c00009000000fa02000010000000000000002200040000002d010000050000001402
9e0260040500000013029e02080505000000140200026e020500000013020002e0061500
0000fb0280fe0000000000009001010000cc0402001054696d6573204e657720526f6d61
6e00cc8c040000002d01010008000000320a8c03530401000000780008000000320a6002
340001000000760015000000fb0280fe0000000000009001000000cc0402001054696d65
73204e657720526f6d616e00cc8c040000002d01020004000000f001010009000000320a
6e019204030000003130300010000000fb0280fe00000000000090010000000200020010
53796d626f6c0002040000002d01010004000000f001020008000000320a6e01b4030100
0000b40008000000320a60023c01010000003d0010000000fb0280fe0000000000009001
010000020002001053796d626f6c0002040000002d01020004000000f001010008000000
320a6e016a020100000073002700000026060f0044004d61746854797065555538000301
0103010a011283760002863d00030e0000010284c3030286d70002883100028830000288
3000000132837800061100000000000000000a00000026060f000a00ffffffff01000000
000010000000fb021000070000000000bc02000000cc0102022253797374656d00cc0400
00002d01010004000000f0010200030000000000

aaea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 – n?aaeiee iauai iinoaaie ca n
ia?eiaeia;

A 2004 aiaeo eiyooeoeeaio aa?eaoeee ?aaai :

Eiyooeoeeaio aa?eaoeee = -10 830 951,65 o 100% / 20 297 361 = 53%

Eae iu iiaeai oaeaeaoue, eiyooeoeeaio aa?eaoeee neeoeii aaeee. Yoi
aiai?eo i ia?eoie/iinoe iinoaaie. Ii ooo iaiaoiaeeii caiaoeoue, /oi ia
i?ioyaeaiee anao o?ao aiaeece?oaiuo eao iauai i?iaeaae ?anoao.
Anoanoaaiii, ii ?anoao ia n?aco i?e ia/aea iiaiai aiaea, a iinoaiaiii a
oa/aiea anaai aiaea, /oi iu e aeaeei ec oaaeeoeu 3 . Iiaeii ?ann/eoaoue
n?aaeiaiany/iue oaii ?inoa e ii?aaeaeeoue ioeeiiaiey iauaiia iinoaaie io
yoiai ?ann/eoaiiiai o?iaiy n o/aoii iinoaiaiiiai ?inoa. Ii oi?aiaey
aeeiaieueiuie iaieoeaie eiaao naciiiue oa?aeoa? e, aaeiaaaie, caaeneo io
ainoaea?noaaiiuo i?acaeieeia. Iiyoiio ?aoeeiiaeueiui auei au niioianoe
iinoaaee oiaa?ia e i?iaeaaee oiaa?ia. I?e/ai iinoaaee i?aaeuaeouaai
ianyoea (iai?eia?, yiaa?y) iaaei n?aaieoue n i?iaeaaeaie neaaeothuaai
ianyoea (oaa?aey). Yoi ooaa?aeaeaiea yaeyaony aeiiouaieai, oi?iuathuei
?an/ao. Aeaei a oii, /oi eiia/ii, /anoue i?iaeaae eaaeaeiai ianyoea
iie?uaaaony ia oieueei caianii ia ia/aei ianyoea, noi?ie?iaaiiui a
i?aaeuaeouai ianyoea, ii e aioo?eiany/iuie iinoaaeaie. Ii o/ao oiai,
neieueei oiaa?ia auei i?iaeaii ec caiana ia ia/aei ianyoea, a neieueei
i?iaeaii ec iinoaaie oaeouaai ianyoea, neeoeii oneiaeieo ?an/aou. ?an/ao
n?aaeiaeaaae?aoe/aneiai ioeeiiaiey i?iaeaae eaaeaeiai ianyoea io
iinoaaie i?aaeuaeouaai i?aaenoaaeai a oaaeeoea 4 :

Oaaeeoea 4

?an/ao n?aaeiaeaaae?aoe/aneiai ioeeiiaiey
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cec1200a7f20630f8a04d0100000000c8000000000000002e0000000c000000500000004
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0ed12000000000028ff0130000012009eee120000000000090000009c5a4e01905a4e010
9004100720069007940f4774a090a285c000000e8ed120018b38c00cced12009ef500304
a090a286476000800000000250000000c00000001000000140000000c0000000d0000001
20000000c00000001000000540000006c000000030000002300000029000000320000000
1000000e438de41e438de410300000023000000050000004c00000000000000000000000
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1000000e438de41e438de414800000023000000070000004c00000000000000000000000
0000000ffffffffffffffff5c0000001f0440043e0434043004360438040000090000000
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7000000250000000c0000000d000080220000000c000000ffffffff21000000080000002
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e00000018000000fb000000010000005101000033000000250000000c0000000d0000802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5000000540000009c00000049000000780000009a0000008700000001000000e438de41e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700000007000000040000000700000007000000540000009000000002010000890000004
e0100009800000001000000e438de41e438de4102010000890000000b0000004c0000000
00000000000000000000000ffffffffffffffff6400000034002c0033003200380035003
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70000000900000008000000070000000700000054000000600000002a0000009a0000004
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00000000000000000000000ffffffffffffffff540000001c043004390400000b0000000
700000007000000540000009c000000490000009a0000009a000000a900000001000000e
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200000007000000070000000400000007000000070000000700000004000000070000000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b0000009a000000ba00000001000000e438de41e438de4149000000ab0000000d0000004
c000000000000000000000000000000ffffffffffffffff6800000031003100200037003
100360020003700360036002c00330038000000070000000700000004000000070000000
700000007000000040000000700000007000000070000000400000007000000070000005
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200000007000000040000000700000007000000070000000700000007000000090000000
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1000000e438de41e438de4122000000bc000000040000004c00000000000000000000000
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7000000540000009c00000049000000bc0000009a000000cb00000001000000e438de41e
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fffffff6800000031003800200033003500370020003600340037002c003500390000000
700000007000000040000000700000007000000070000000400000007000000070000000
7000000040000000700000007000000540000009c000000a6000000bc000000f7000000c
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b000000cd00000042000000dc00000001000000e438de41e438de411b000000cd0000000
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fffffffffffffff6800000031003400200032003100370020003100340038002c0039003
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00000000000000000000000ffffffffffffffff6400000031002c0031003400320033003
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700000009000000080000000700000007000000540000007c0000000b000000de0000004
2000000ed00000001000000e438de41e438de410b000000de000000080000004c0000000
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Au/eneei ei?aiue ec ioiioaiey auoa?ann/eoaiiie noiiu e eiee/anoao
ia?eiaeia – 12 ianyoeaa.

N?aaeiaeaaae?aoe/aneia ioeeiiaiea = ?194 059 270 353 916 / 12 =
4 021 393,52 ?oa.

Eae iu aeaeei, n?aaeiaeaaae?aoe/aneia ioeeiiaiea a yoii neo/aa iaiiiai
iaiueoa, /ai a i?aaeuaeouai ?an/aoa. ?ann/eoaai eiyooeoeeaio aa?eaoeee :

Eiyooeoeeaio aa?eaoeee = 4 021 393,52 o 100% / 20 297 361 = 20 %

Eiyooeoeeaio aa?eaoeee oaeaea ai?acaei iaiueoa, /ai a i?aaeuaeouai
?an/aoa. A n?aaeiai, iinoaaee, oi anoue nicaeaiea caiania, ioeeiiythony
io iio?aaiinoe a ieo ia 20%. Yoa aaee/eia oaeaea cia/eoaeueia. Iu iiaeai
naeaeaoue auaiae i iaaeinoaoi/iii ea/anoaa ieaie?iaaiey caeoiie a III
«OAe «Ieeiee».

A aeaaa 1 a ?acaeaea 1.5. «Aiaeec i?iaeaae e yeiiiie/aneie yooaeoeaiinoe
oi?aiauo iia?aoeee» a ea/anoaa i/a?aaeiiai yoaia aiaeeca i?aaeeaaaaony
ninoaaeoue ?aeoeia iinoaaueeia, eae oao, n eioi?uie oaea caeeth/aiu
naeaeee, oae e iioaioeeaeueiuo iinoaaueeia. E niaeaeaieth, ia?a/aiue
iinoaaueeia e oa oa?aeoa?enoeee, eioi?ua ioaeiu aeey ninoaaeaiey
?aeoeiaa, i?aaenoaaeytho eiiia?/aneoth oaeio III «OAe «Ieeiee». Iiyoiio
ninoaaeoue ?aeoeia iinoaaueeia a ?aieao ianoiyuae aeeieiiiie ?aaiou ia
i?aaenoaaeyaony aiciiaeiui.

Oaia?ue ?ann/eoaai iieacaoaee, oa?aeoa?ecothuea iaiin?aaenoaaiii
oi?aiaeth oiaa?aie. Ia?aay a?oiia iieacaoaeae – yoi iai?a/eaaaiinoue
oiaa?ia. Iai?a/eaaaiinoue iu ?ann/eoaai ii oi?ioea (11) ia iniiaaiee
aeaiiuo ca o?e iineaaeieo aiaea. Oae eae a oi?ioea i?eiaiyaony n?aaeiyy
ca ia?eiae aaee/eia caiania oiaa?ia, a iu eiaai aeaiiua oieueei ii
ninoiyieth ia 1 yiaa?y eaaeaeiai aiaea, oi iai ioaeii aoaeao au/eneeoue
n?aaeiaaiaeiaoth aaee/eio oiaa?iuo caiania. ?an/ao naeaeaai ii oi?ioea
n?aaeiae a?eoiaoe/aneie aaee/eiu a oaaeeoea 5 :

Oaaeeoea 5

?an/ao n?aaeiaaiaeiaie noieiinoe oiaa?iuo caiania ca 2002 – 2004 aiaeu

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Nai ?an/ao iu i?iaaaeai ii oi?ioea n?aaeiae o?iiieiae/aneie aaee/eiu :

C01.01.2004 / 2 + C01.02.2004 + … + C01.12.2004 + C01.01.2005 / 2

N?aaeiyy o?iiieiae/aneay =
—————————————————–

12

N?aaeiyy aaee/eia caiania a 2004 aiaeo = 12 668 028,81 ?oa. . (ii
oi?ioea n?aaeiae o?iiieiae/aneie)

N?aaeiyy aaee/eia caiania, ?ann/eoaiiay ia iniiaa aaeaiany/iuo aeaiiuo,
eae iu aeaeei, ioee/aaeny io n?aaeiae aaee/eiu caiania, ?ann/eoaiiie ia
iniiaaiee aiaeiauo aeaiiuo. Ii aeey nio?aiaiey niniioaaeiinoe a
aeaeueiaeoeo ?an/aoao iu aoaeai eniieueciaaoue eiaiii n?aaeithth
aaee/eio, ?ann/eoaiioth ia iniiaa aiaeiauo aeaiiuo.

?an/ao iai?a/eaaaiinoe oiaa?iuo caiania i?iecaaaeai a oaaeeoea 7 :

Oaaeeoea 7

?an/ao iai?a/eaaaiinoe caiania.

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30000000000

Ec oaaeeoeu 7 iu aeaeei, /oi iai?a/eaaaiinoue oiaa?ia eiaao oaiaeaioeeth
e ?inoo. I?e/ai oaiiu yoiai ?inoa ec aiaea a aiae noaaeeueiu –
iai?a/eaaaiinoue oeo/oaaony ia iaeei iieiue iai?io a aiae. Yoi icia/aao,
/oi au?o/ea ?anoao iaiiiai aieaa auno?uie oaiiaie, /ai caianu. Onei?aiea
iai?a/eaaaiinoe yaeyaony iieiaeeoaeueiui yaeaieai e naeaeaoaeuenoaoao ia
oeo/oaiee oi?aaeaiey i?iaeaaeaie e oiaa?iuie caianaie e a oeaeii i
iiauoaiee yeiiiie/aneie yooaeoeaiinoe aeayoaeueiinoe III «OAe «Ieeiee».

?ann/eoaai ae?oaie iieacaoaeue, oa?aeoa?ecothuee nei?inoue i?aa?auaiey
oiaa?ia a aeaiueae – aeeeoaeueiinoue iaeiiai iai?ioa oiaa?iuo caiania.
Aeey yoiai i?eiaiei oi?ioeo (8). A /eneeoaea iu inoaaei 365 aeiae , o.e.
ana aiaeece?oaiua /enea eiatho aiaeiaia cia/aiea. I?e aiaeeca aeaiiuo ca
ianyoe eee eaa?oae iu au iinoaaeee 30 eee 90 aeiae niioaaonoaaiii.

Aeeeoaeueiinoue 1 iai?ioa a 2002 aiaeo = 365 aei / 11,44 iai?ioa = 32
aeiy

Aeeeoaeueiinoue 1 iai?ioa a 2003 aiaeo = 365 aei / 12,60 iai?ioa = 29
aeiae

Aeeeoaeueiinoue 1 iai?ioa a 2004 aiaeo = 365 aei / 13,50 iai?ioa = 27
aeiae

?an/ao aeeeoaeueiinoe iaeiiai iai?ioa iiaeoaa?aeaeaao iaoe auaiaeu i
aeinoaoi/ii aunieie iai?a/eaaaiinoe oiaa?iuo caiania e nie?auaiee
aeeeoaeueiinoe caiania a eaaeaeii aiaeo. Nie?auaiea aeeeoaeueiinoe
caiania aunaiaiaeaeaao iai?ioiua n?aaenoaa e iicaieyao nie?aoeoue
e?aaeeoi?neoth caaeieaeaiiinoue.

Ae?oaie iieacaoaeue, eioi?ue eiaao iaiin?aaenoaaiiia ioiioaiea e
yooaeoeaiinoe i?iaeaae – yoi iai?a/eaaaiinoue aeaaeoi?neie
caaeieaeaiiinoe. Aaaeue eiia/iui yoaiii oi?aiaiai oeeeea yaeyaony
iieo/aiea aeaiaa io aeaaeoi?ia. Iai?a/eaaaiinoue aeaaeoi?neie
caaeieaeaiiinoe ?ann/eouaaaony ii oi?ioea (8) – aiaeiae/ii
iai?a/eaaaiinoe oiaa?ia.

A oeacaiiie oi?ioea a /eneeoaea noieo au?o/ea io ?aaeecaoeee. Iu
aeieaeiu i?eiyoue aeaa iii?aaee e yoie oi?ioea. Eae iu oaea neacaee,
?acoeueoaoii iiaaoaiey aeaaeoi?neie caaeieaeaiiinoe yaeyaony iieo/aiea
aeaiaaeiuo n?aaenoa. Iiyoiio a /eneeoaea oi?ioeu iu aeieaeiu iinoaaeoue
iauai iieo/aiiuo aeaiaaeiuo n?aaenoa. Ii a ioiioaiee III «OAe «Ieeiee»
aeieaeia auoue i?eiyoa aua iaeia iii?aaea. Enneaaeoaiay i?aaiecaoeey
aaaeao e iioiaoth, e ?icie/ioth oi?aiaeth. Iiyoiio i?e iaoeo ?an/aoao iu
aeieaeiu auee au ec iauaai iauaia iieo/aiiuo aeaiaaeiuo n?aaenoa iu
aeieaeiu eneeth/eoue au?o/eo io ?icie/iie oi?aiaee, o.e. iia ia eiaao
ioiioaiey e aeaaeoi?neie caaeieaeaiiinoe. Aeaiiua i iieo/aiiuo
aeaiaaeiuo n?aaenoaao iu aicueiai ec oi?iu ? 4 «Io/ao i aeaeaeaiee
aeaiaaeiuo n?aaenoa», aeaaeoi?neoth caaeieaeaiiinoue – ec aaeainia.

Nia/aea ?ann/eoaai n?aaeiaaiaeiaua aaee/eiu aeaaeoi?neie caaeieaeaiiinoe
ca o?e iineaaeieo aiaea :

Oaaeeoea 8

?an/ao n?aaeiaaiaeiaie aaee/eiu aeaaeoi?neie caaeieaeaiiinoe

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iai?a/eaaaiinoue aeaaeoi?neie caaeieaeaiiinoe iinoiyiii iaaeaao, i?e/ai
a 2004 aiaeo iaaeaiea onei?eeinue – anee a 2003 aiaeo iai?a/eaaaiinoue
nieceeanue ia 0,94 iai?ioa, oi a 2004 aiaeo iia oiaea ia 1,51 iai?ioa,
o.a. oaii iaaeaiey oaaee/eeny a iieoi?a ?aca. ?ann/eoaai eciaiaiey
aeeeoaeueiinoe iaeiiai iai?ioa aeaaeoi?neie caaeieaeaiiinoe :

Aeeeoaeueiinoue 1 iai?ioa a 2002 aiaeo = 365 aei / 9,01 iai?ioa = 41
aeaiue

Aeeeoaeueiinoue 1 iai?ioa a 2003 aiaeo = 365 aei / 8,93 iai?ioa = 41
aeaiue

Aeeeoaeueiinoue 1 iai?ioa a 2004 aiaeo = 365 aei / 7,42 iai?ioa = 49
aeiae

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iioa?yi, oi a 2004 aiaeo aeeeoaeueiinoue iaeiiai iai?ioa aeaaeoi?neie
caaeieaeaiiinoe – n?aaeiee n?ie aica?auaiey aeieaia, oaaee/eeanue ia
ainaiue aeiae. Yoi iaecaaaeii i?eaaei e caii?aaeeaaieth /anoe iai?ioiuo
n?aaenoa a aeaaeoi?neie caaeieaeaiiinoe.

A caeeth/aiea aiaeeca i?iaeaae oiaa?ia III «OAe «Ieeiee» i?iecaaaeai
aiaeec aeeiaieee oi?aiaie iaoeaiee, ?aioaaaeueiinoe i?eaeaae e iauae
?aioaaaeueiinoe. :

Oaaeeoea 10

Aiaeec iieacaoaeae i?eaueueiinoe i?iaeaae

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6430100000000000100f009000000000200000000200000fc0d0000fc2d0000010000006
c00000000000000000000002f010000dd0000000000000000000000fc200000171800002
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40000002d010100040000002701ffff030000001e00040000002d010000050000000102f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A oaaeeoea 10 iu aeaeei a 2003 aiaeo nea/eiia?aciia oaaee/aiea n?aaeiae
oi?aiaie iaoeaiee ia i?iaeaaaaiua oiaa?u – a 3,2 ?aca. Yoi
nii?iaiaeaeaeinue aeaoe?aoiui oaaee/aieai ?aioaaaeueiinoe i?iaeaae e
?inoii ii/oe a o?e niieiaeiie ?aca iauae ?aioaaaeueiinoe. A 2004 aiaeo
n?aaeiyy oi?aiaay iaoeaiea oaeaea oaaee/eeanue, ii oaea a ai?acaei aieaa
ne?iiiii ?acia?a – 1,58%. ?aioaaaeueiinoue aea i?iaeaae oiaea, eae e
iauay ?aioaaaeueiinoue. Ia iniiaaiee yoeo aeaiiuo iu iiaeai naeaeaoue
auaiae i iiauoaiee i?eaueueiinoe eiaiii oi?aiauo iia?aoeee e
iaii?aaaeaiiii iiauoaiee eiiia?/aneeo ?anoiaeia e aia?aaeecaoeeiiiuo
?anoiaeia, eioi?ua naiaeyo ia iao aanue yooaeo io iiauoaiey
i?eaueueiinoe oi?aiauo iia?aoeee.

Aeaaa 3. ?aeiiaiaeaoeee ii i?aaiecaoeee o/aoa e aiaeeca i?iaeaae a III
«OAe»Ieeiee»

3.1 ?aeiiaiaeaoeee ii iiauoaieth iaaeaaeiinoe e yooaeoeaiinoe nenoaiu
aooaaeoa?neiai o/aoa

Ai aoi?ie aeaaa ianoiyuae aeeieiiiie ?aaiou iu i?iaaee aiaeec nenoaiu
aooaaeoa?neiai o/aoa i?iaeaae oiaa?ia a III «OAe «Ieeiee». A oeaeii
nenoaia o/aoa ioaa/aao o?aaiaaieyi caeiiiaeaoaeuenoaa e aaaeaony n
i?eiaiaieai nia?aiaiiuo eioi?iaoeeiiiuo oaoiieiaee. Ii, e niaeaeaieth,
iia ia eeoaia iaeioi?uo iaaeinoaoeia.

?anniao?eaay nienaiea o/aoiie noieiinoe oiaa?ia, ioiouaiiuo iieoiaoaeyi,
aaoi? auyaee oi, /oi a i?eeacao ii ooaa?aeaeaieth o/aoiie iieeoeee ia
ooaa?aeaeai iaoiae nienaiey noieiinoe ?aaeeciaaiiuo oiaa?ia : ii
n?aaeiae noieiinoe, iaoiaeii OEOI, EEOI eee ii noieiinoe eaaeaeie
aaeeieoeu oiaa?ia. Ionoonoaea ooaa?aeaeaiiiai iaoiaea nienaiey yaeyaony
ia?ooaieai Iieiaeaiey ii aooaaeoa?neiio o/aoo «O/aoiay iieeoeea
i?aaiecaoeee» IAO 1/98 (ooaa?aeaeaii I?eeacii Ieioeia ?O io 09.12.1998
a. ? 60i), Iieiaeaiey ii aooaaeoa?neiio o/aoo «O/ao
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania» IAO 5/01 (ooaa?aeaeaii I?eeacii
Ieioeia ?O io 09.06.2001 a. ? 44i, a oaeaea iiaeioieoa 8 ioieoa 7
noaouee 254 Iaeiaiaiai eiaeaena ?O.

Aeaiiia ia?ooaiea iiaeao iiaea/ue ia oieueei caia/aiey aoaeeoi?ia, ii e
oeiainiaua naieoeee iaeiaiauo i?aaiia. Iaeiaiaua einiaeoi?u iiaoo
eie?eieie?iaaoue a?oaia ia?ooaiea, au?aceaoaany a ia?ooaiee i?aaee o/aoa
oicyenoaaiiuo iia?aoeee. E?iia yoiai, anee noieiinoue nienaiiuo oiaa?ia,
anee aa ?ann/eoaoue ii iaeiiio eaeiio-eeai niiniao, aoaeao ioee/aoueny
io noieiinoe, ?ann/eoaiiie ii ae?oaiio eaeiio-eeai niiniao, aieaa, /ai
ia 20% oi iaeiaiaua einiaeoi?u iiaoo i?eiaieoue aeey ?an/aoa iaeiaa ia
i?eaueue iaiueooth o/aoioth noieiinoue e aeiia/eneeoue iaeia ia
i?eaueue, iaith e, aiciiaeii, oo?ao, anee yoi iaia?oaeeony a oaea
enoaeoai iaeiaiaii ia?eiaea. Iniiaaieai aeey yoiai neoaeeo noaouey 40
Iaeiaiaiai eiaeaena ?O.

Ii caeanue aaoi? oi/ao ia?aoeoue aieiaiea ia iai?i/iinoue aiciiaeiuo
iaaeiaiee iaeiaiaie einiaeoeee. Ai-ia?auo, a noaouea 40 Iaeiaiaiai
eiaeaena ?O aiai?eony i oeaiao i?iaeaaee, a ia ia o/aoiuo oeaiao.
Ai-aoi?uo, a?oaia ia?ooaiea i?aaee o/aoa, au?aceaoaany a iaooaa?aeaeaiee
iaoiaea nienaiey noieiinoe oiaa?ia, ia i?eaaei e eneaaeaieth
iaeiaiiaeaaaaiie aacu ii iaeiao ia i?eaueue. Eae oaea auei neacaii ai
aoi?ie aeaaa ianoiyuae aeeieiiiie ?aaiou, oiaa?u nienuaathony ia
?aaeecaoeeth ii ia?oeyi. Oi anoue, a i?aaiecaoeee, oaeoe/anee,
eniieuecoaony iaoiae nienaiey oiaa?ia ii noieiinoe eaaeaeie aaeeieoeu
(aioo?e ia?oee noieiinoue aaeeieoe oiaa?ia iaeeiaeiaa). Ii, ana oaee,
ionoonoaea ooaa?aeaeaiiiai iaoiaea nienaiey noieiinoe oiaa?ia nicaeaao
aeaoniuneaiioth neooaoeeth, /?aaaooth noaeaaiuie ?acae?aoaeuenoaaie.
Iiyoiio aaoi? aeeieiiiie ?aaiou ?aeiiaiaeoao ooaa?aeeoue a o/aoiie
iieeoeea e aeey oeaeae aooaaeoa?neiai o/aoa, e aeey oeaeae
iaeiaiiaeiaeaiey iaoiae nienaiey noieiinoe i?iaeaiiuo oiaa?ia ii
noieiinoe eaaeaeie aaeeieoeu. Iaoiaeu OEOI e EEOI a i?aaiecaoeee i?inoi
ia i?eiaiythony. Aeey eo eniieueciaaiey iaiaoiaeeii aianoe
aeiiieieoaeueiua eciaiaiey a ii?yaeie ?aaiou aooaaeoa?ee e a
eiiiuethoa?ioth i?ia?aiio. Iaoiae nienaiey ii n?aaeiae naaanoieiinoe
oaeaea ia aiaeeony, iioiio /oi iaeei e oio aea oiaa? a ?aciuo ia?oeyo,
neo/aaony, eiaao ?acioth oeaio e eiiiuethoa?ioth i?ia?aiio e ii?yaeie
o/aoa oaeaea ioaeii aoaeao ia?ano?aeaaoue. Oaeei ia?acii, i?aaeeiaeaiiue
aaoi?ii iaoiae nienaiey ii noieiinoe aaeeieoeu oiaa?a eo/oa anaai
niioaaonoaoao neiaeeaoaeny i?aeoeea o/aoa oiaa?ia a III «OAe «Ieeiee».

Ae?oaei iaaeinoaoeii o/aoiie iieeoeee III «OAe «Ieeiee» yaeyaony
ia/aoeia oi?ioee?iaaiea ii?yaeea oi?ie?iaaiey o/aoiie noieiinoe oiaa?ia.
Iaienaii oieueei, /oi oiaa?u o/eouaathony ii iieoiiie noieiinoe e /oi
o?ainii?oiua ?anoiaeu ?ani?aaeaeythony ia ?aaeeciaaiiua oiaa?u e ia
inoaoie ia?aaeeciaaiiuo oiaa?ia. Aeaei a oii, /oi e?iia o?ainii?oiuo
?anoiaeia anoue aua ?anoiaeu ia niaea?aeaiea neeaaeia, ca?aaioiay ieaoa
?aaioieeia neoaeau niaaaeaiey e ae?oaea ?anoiaeu. Eae n ieie iinooiaoue,
ec o/aoiie iieeoeee ia ynii. Oaeaea ia oeacaii, iaaeaeo /ai
?ani?aaeaeythony o?ainii?oiua ?anoiaeu ii n?aaeiaio i?ioeaioo. Oi anoue,
iiyoue oaee ii?yaeie o/aoa o?ainii?oii-caaioiaeoaeueiuo ?anoiaeia /aoei
ia i?iienai. ?oeiaiaenoao i?aaiecaoeee, a oii /enea aeaaiiio aooaaeoa?o,
iaiaoiaeeii iaeiiae?iaiaeoei ia?acii eceiaeeoue a i?eeaca ia
ooaa?aeaeaiee o/aoiie iieeoeee oaeoe/anee neiaeeaoeeny ii?yaeie
aeeth/aiey o?ainii?oii-caaioiaeoaeueiuo ?anoiaeia a o/aoioth noieiinoue
oiaa?ia :

– ?anoiaeu ia aeinoaaeo oiaa?ia ia neeaaeu III «OAe «Ieeiee»
aeeth/athony a noieiinoue oiaa?ia eaaeaeie eiie?aoiie ia?oee ia
iniiaaiee iooaauo eenoia e eaeueeoeyoeee o?ainii?oiuo ?anoiaeia.
Eaeueeoeyoeee iaiaoiaeeiu, oae eae e?iia cao?ao oiieeaa, i?yii
ii?aaeaeyaiuo ia iniiaaiee iooaauo eenoia, anoue aua ca?aaioiay ieaoa
aiaeeoaeae e io/eneaiey io iaa, eioi?ay aeeth/aaony a ?anoiaeu ii
aeinoaaea ia?oee oiaa?ia, a oaeaea aii?oecaoeey o?ainii?oa;

– a o?ainii?oii-caaioiaeoaeueiua ?anoiaeu aeeth/athony i?eoiaeyueany ia
eaaeaeoth ia?oeth oiaa?ia neeaaeneea ?anoiaeu e ca?aaioiay ieaoa n
io/eneaieyie ?aaioieeia neoaeau niaaaeaiey;

– o?ainii?oii-caaioiaeoaeueiua ?anoiaeu, i?eoiaeyueany ia ?aaeeciaaiiua
oiaa?u, nienuaathony ia ?aaeecaoeeth (aeeth/athony a ?anoiaeu ii iaeiao
ia i?eaueue) a ninoaaa o/aoiie noieiinoe ?aaeeciaaiiuo oiaa?ia.
O?ainii?oiua ?anoiaeu ii ia?aaeeciaaiiui oiaa?ai o/eouaathony a ninoaaa
eo o/aoiie noieiinoe ia n/aoa 41 «Oiaa?u».

Aeeth/aiea yoeo ioieoia a i?eeac ia o/aoiie iieeoeea i?eaaaeao aa a
niioaaonoaea n caeiiiaeaoaeuenoaii. Ii aaoi? ianoiyuae aeeieiiiie ?aaiou
i?aaeeaaaao oniaa?oainoaiaaoue o/aoioth iieeoeeo III «OAe «Ieeiee» a
/anoe o/aoa o?ainii?oiuo ?anoiaeia. Niaeanii noaouee 320 Iaeiaiaiai
eiaeaena ?O n o/aoii eciaiaiee, aianaiiuo Caeiiii io 06.06.2005 a. ?
58-OC, oi?aiaay i?aaiecaoeey eiaao i?aai naiinoiyoaeueii aua?aoue e
ooaa?aeeoue a o/aoiie iieeoeea aeey oeaeae iaeiaiiaeiaeaiey ii?yaeie
oi?ie?iaaiey iieoiiie noieiinoe oiaa?ia. Iieoiiay noieiinoue iiaeao
i?aaenoaaeyoue niaie oieueei noiio, oiea/aiioth iinoaaueeo (eiaiii
noieiinoue i?eia?aoaiey oiaa?ia), eee iia iiaeao aeeth/aoue a naay e
?anoiaeu ia i?eia?aoaiea oiaa?ia (o?ainii?oii-caaioiaeoaeueiua).
Oaeoe/anee a III «OAe «Ieeiee» a aooaaeoa?neii o/aoa i?eiaiyaony aoi?ie
niinia, a a iaeiaiaii o/aoa – ia?aue, o.e aei eciaiaiee a Iaeiaiaii
eiaeaena ?O ii aue aaeeinoaaiiui. Aeey oiaiueoaiey ?acee/ee iaaeaeo
aooaaeoa?neei e iaeiaiaui o/aoii oaia?ue iiyaeeanue aiciiaeiinoue e a
aooaaeoa?neii, e a iaeiaiaii o/aoa i?aaeoniio?aoue oi?ie?iaaiea
noieiinoe oiaa?ia n o/aoii o?ainii?oii-caaioiaeoaeueiuo ?anoiaeia. Ii a
yoii iaoiaea ia?aciaaiey o/aoiie oeaiu anoue iaeei iaaeinoaoie –
o?oaeiaieinoue o/aoa, auiieiaiea ?an/aoia ii ?ani?aaeaeaieth
o?ainii?oii-caaioiaeoaeueiuo ?anoiaeia iaaeaeo ia?oeyie oiaa?ia.

Iiyoiio aaoi? i?aaeeaaaao eniieueciaaoue ia?aue aa?eaio oi?ie?iaaiey
o/aoiie noieiinoe a iaeiaiaii e a aooaaeoa?neii o/aoa – a ea/anoaa
noieiinoe oiaa?a i?eieiaaony oieueei noiia, oiea/aiiay ca oiaa?
iinoaaueeo. Oiaaea ana o?ainii?oii-caaioiaeoaeueiua ?anoiaeu aoaeoo
ioiineoueny e ecaea?aeeai ia?auaiey (?anoiaeai ia ?aaeecaoeeth) oaeouaai
ianyoea. Oaeie ii?yaeie aeey iaeiaiaiai o/aoa ?ac?aoai oaea oiiiyiooie
noaoueae 320 Iaeiaiaiai eiaeaena ?O a iiaie ?aaeaeoeee. A a
aooaaeoa?neii o/aoa ?ac?aoaaony aeeth/aoue o?ainii?oii-caaioiaeoaeueiua
?anoiaeu a ?anoiaeu ia i?iaeaaeo ia iniiaaiee ioieoa 13 Iieiaeaiey ii
aooaaeoa?neiio o/aoo “O/ao iaoa?eaeueii – i?iecaiaenoaaiiuo caiania” IAO
5/01 (ooaa?aeaeaii I?eeacii Ieioeia ?O io 09.06.2001 a. ? 44i).

A ?acoeueoaoa oi?inoeony aooaaeoa?neee e iaeiaiaue o/ao iinooieaiey
oiaa?ia – ia iaaei aoaeao eaeueeoee?iaaoue noieiinoue eaaeaeie ia?oee, a
oaeaea III «OAe «Ieeiee» iieo/eo aieaa auno?ia aiciauaiea naieo n?aaenoa
io iaeiaa ia i?eaueue. Aeaei a oii, /oi i?e nouanoaothuai ii?yaeea
oi?ie?iaaiey noieiinoe oiaa?ia o?ainii?oii-caaioiaeoaeueiuo ?anoiaeu,
oaeoe/anee, ?ani?aaeaeythony iaaeaeo ?aaeeciaaiiuie oiaa?aie e inoaoeii
oiaa?ia ia neeaaea (aaaeue OC? aioee a eo noieiinoue). Oi anoue OC?,
i?eoiaeyueany ia inoaoie oiaa?ia, ia aeeth/athony a ?anoiaeu oaeouaai
ia?eiaea e i?aaiecaoeey ieaoeo oaaee/aiiue iaeia ia i?eaueue ia 24% io
yoeo iaaeiienaiiuo ?anoiaeia. Eiia/ii, a neaaeothuai ianyoea, eiaaea
oiaa?u aoaeoo ?aaeeciaaiu, OC? oiaea nieooony ia ?anoiaeu. Iauay noiia
iioa?yia ia aoaeao. Aanue niune i?aaeeiaeaiey aaoi?a caeeth/aaony a
aieaa ?aiiai nienaiee ?anoiaeia e a aieaa ?aiiai oiaiueoaiee
iaeiaiiaeaaaaiie i?eauee e iaeiaa ia i?eaueue.

Aaoi? oioae au naeaeaoue i?aaeeiaeaiey ii i?aaiecaoeee aeieoiaioiiai?ioa
a III «OAe «Ieeiee». Ia?ae/iua aeieoiaiou ia i?eoiae e ?anoiae oiaa?ia
aianoa n ?aano?aie naeathony eeaaeiaueeaie e iaiaaeaea?aie oi?aiaiai
caea a aooaaeoa?eth iaeei ?ac a ianyoe. A aooaaeoa?ee i?e naea/a
aeieoiaioia ?acei iiauoaaony iaa?ocea ia ia?niiae. E oioy aieueoay
/anoue ?aaiou aooaaeoa?ia aaoiiaoece?iaaia, iiauoaaony aa?iyoiinoue
ioeaie, iai?eia?, i?e aaiaea aeaiiuo a aooaaeoa?neoth i?ia?aiio.
Oeaeaniia?acii auei au i?aaeoniio?aoue aieaa ei?ioeea io/aoiua ia?eiaeu
aeey eeaaeiaueeia, iai?eia?, aeanyoue aeiae eee iaaeaeth. Iaa?ocea ia
aooaaeoa?eth aoaeao ?ani?aaeaeaia a oa/aiea ianyoea aieaa ?aaiiia?ii, a
ia eeaaeiaueeia aoaeao einaaiii ieacaii aeiiieieoaeueiia
aeenoeeieeie?othuaa aicaeaenoaea.

Oaeaea i?aaenoaaeyaony oeaeaniia?aciui iaiiiai oniaa?oainoaiaaoue
i?ioeaaeo?o ninoaaeaiey n/aoia-oaeoo?. N/aoa-oaeoo?u auienuaathony
iaeiia?aiaiii n auieneie iaeeaaeiuo. Iinea yoiai iaeeaaeiua ia?aaeathony
ia neeaaeu aeey ioionea oiaa?a. I?e oaeie noaia aiciiaeia neooaoeey,
eiaaea ia neeaaea oiaa?u ia auee ioa?oaeaiu ii eaeei-eeai i?e/eiai. A
n/ao-oaeoo?a aoaeao oaea auienai e o/oai a eieaa i?iaeaae. Oi anoue
aoaeao eceeoia ia/eneai IAeN. Ii iiaeao auoue, /oi IAeN e ia aoaeao
eceeoia ia/eneai. Aaaeue anee auei iaia?aiea o iieoiaoaey i?eia?anoe
oiaa? e aeaaea auee ioi?ieaiu aeieoiaiou, oi, nei?aa anaai, i?aiyonoaey
aoaeoo ono?aiaiu. Ii oiaaea aeaoa ia n/aoa-oaeoo?a aoaeao iaaa?iie –
aieaa ?aiiae, /ai ia iaeeaaeiie. E oaeie n/ao-oaeoo?a iiaeao auoue
i?eciai iaaeaenoaeoaeueiui, a yoi a?oaia ia?ooaiea i?aaee o/aoa.

3.2 ?aeiiaiaeaoeee ii eoiaai aiaeeca i?iaeaae oiaa?ia a III «OAe
«Ieeiee»

I?aaeaea anaai, aiaeece?oy iniiaiua oaoieei-yeiiiie/aneea iieacaoaee
aeayoaeueiinoe III «OAe «Ieeiee», iu auyaeee nieaeaiea oaiiia ?inoa
oece/aneiai iauaia i?iaeaae. Yoi yaeyaony neaiaeii e ia/aeo ?ac?aaioee e
i?eiyoey ia?eaoeiaiauo ia? ii noeioee?iaaieth nauoa.

III «OAe «Ieeiee» i?eiaiyao i?eaiu noeioee?iaaiey nauoa yeiiiie/aneiai
oa?aeoa?a. Yoi i?aaeinoaaeaiea neeaeie eee i?aaeinoaaeaiea eiiia?/aneiai
e?aaeeoa (ion?i/ee iieaou). Ii a i?aaiecaoeee ionoonoaoao noaia ?an/aoa
aeiionoeiuo ?acia?ia neeaeie eee n?ieia eiiia?/aneiai e?aaeeoa.

?ann/eoaai aeiionoeiue ?acia? neeaeie. Aeey yoiai au/eneei aacoauoi/ioth
aaee/eio oi?aiaie iaoeaiee. Ia?aiaiiua ?anoiaeu a oi?aiaie i?aaiecaoeee
i?aaenoaaeaiu iieoiiie noieiinoueth oiaa?ia e
o?ainii?oii-caaioiaeoaeueiuie ?anoiaeaie. A III «OAe «Ieeiee» iie ana
caeiaeaiu a o/aoioth noieiinoue, eioi?ay io?aaeaaony ii no?iea 020
Io/aoa i i?eaueyo e oauoeao. Iinoiyiiua ?anoiaeu i?aaenoaaeaiu
eiiia?/aneeie ?anoiaeaie (no?iea 030) e ?acieoeae iaaeaeo i?i/eie
?anoiaeaie (no?iee 070, 100 e 130 ) e i?i/eie aeioiaeaie (no?iee 060,
080, 090 e 120). Yoe ?anoiaeu, eae i?aaeei, neaai caaenyo io iauaia
?aaeecaoeee. Anee noiia oi?aiaie iaoeaiee ?aaia yoei ?anoiaeai, oi
i?aaiecaoeey aoaeao iaoiaeeoueny ia ioeaaie ?aioaaaeueiinoe (ia aoaeao
ie i?eauee, ie oauoea). Neaaeiaaoaeueii, ieieiaeueiue i?ioeaio oi?aiaie
iaoeaiee ii aeaiiui 2004 a. ?aaai :

Ieieiaeueiay oi?aiaay iaoeaiea = 30 015 554 + 44 890/ 239 661 782 o 100%
= 12,5 %

Niioaaonoaaiii, iaeneiaeueiay oi?aiaay neeaeea ?aaia 15,95 % – 12,5% =
3,45%

Aeaiiay ieieiaeueiay oi?aiaay iaoeaiea e iaeneiaeueiay neeaeea
?ann/eoaiu aeey anaai iauaia i?iaeaae. Anee neeaeea i?aaeinoaaeyaony ii
iaiueoaio iauaio oiaa?ia, oi ?acia? neeaeee iiaeao auoue aieueoa. Ii
caeanue anoue aua iaeii caia/aiea – anee ?oeiaiaenoai III «OAe «Ieeiee»
oi/ao, /oiau eaaeaeay i?iaeaiiay aaeeieoea oiaa?a i?eiineea oioue
eaeoth-oi i?eaueue, oi ana-oaee ioaeii i?eaioe?iaaoueny ia
iaeneiaeueioth neeaeeo. I?aaeinoaaeaiea aieueoae neeaeee ii iaaieueoie
ia?oee oiaa?a, eiia/ii, ia iaaie?ioeo i?aaiecaoeeth, ii eiaiii yoa
ia?oey oiaa?a aoaeao oauoi/ia.

Oaia?ue ?ann/eoaai, ia eaeie n?ie ?aoeeiiaeueii, n oi/ee c?aiey
yeiiiie/aneie yooaeoeaiinoe, i?aaeinoaaeyoue eiiia?/aneee aani?ioeaioiue
e?aaeeo (aani?ioeaioioth ion?i/eo ieaoaaea). Aeey yoiai ioaeii n?aaieoue
ia?eiae iai?a/eaaaiinoe aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe.
Aaaeue anee aeaaeoi?neay caaeieaeaiiinoue eiaao aieaa aeeeoaeueiue n?ie
iiaaoaiey, /ai e?aaeeoi?neay, oi i?aaiecaoeee ioaeii aeiiieieoaeueii
ecuiaoue ec iai?ioa n?aaenoaa aeey iiaaoaiey e?aaeeoi?neie
caaeieaeaiiinoe. Aeeeoaeueiinoue iaeiiai iai?ioa aeaaeoi?neie
caaeieaeaiiinoe o ian oaea iiaen/eoaia – iia ninoaaeyao a 2004 aiaeo 49
aeiae. ?ann/eoaai aeeeoaeueiinoue iaeiiai iai?ioa e?aaeeoi?neie
caaeieaeaiiinoe :

Oaaeeoea 11

?an/ao n?aaeiaaiaeiaie aaee/eiu e?aaeeoi?neie caaeieaeaiiinoe

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a000800040015000000320a4d004c0009000000e4e5ede5e6edfbf520f50800080008000
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80008000900080005000800040000002d010100040000002d010000040000002d0101000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00000000000040000002d0103000500000014020000010005000000130200006c0104000
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30008000000fa02000000000000c0c0c000040000002d010300040000002d0104000c000
00040092100f0000000000000000000010000006b0107000000fc0200000000000000000
40000002d01050005000000090200000000050000000102ffffff0004000000f00103000
8000000fa0200000000000000000000040000002d0103000500000014027100010005000
000130271006c01040000002d0104000c00000040092100f00000000000000001006b017
1000100040000002d0103000500000014028400010005000000130284006c01040000002
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00000000000000001006b0197000100040000002d0103000500000014020000000005000
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500000014020100bb00050000001302ab00bb00040000002d0104000c00000040092100f
000000000000000aa0001000100bb00040000002d0103000500000014020100230105000
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1002301040000002d010300050000001402aa000100050000001302aa006c01040000002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b00bb00040000002d010300050000001402ab002301050000001302ac002301040000002
d0104000c00000040092100f00000000000000001000100ab002301040000002d0103000
50000001402ab006b01050000001302ac006b01040000002d0104000c00000040092100f
00000000000000001000100ab006b01040000002d01030005000000140200006c0105000
000130200006e01040000002d0104000c00000040092100f000000000000000010002000
0006c01040000002d01030005000000140271006c0105000000130271006e01040000002
d0104000c00000040092100f0000000000000000100020071006c01040000002d0103000
5000000140284006c0105000000130284006e01040000002d0104000c00000040092100f
0000000000000000100020084006c01040000002d01030005000000140297006c0105000
000130297006e01040000002d0104000c00000040092100f000000000000000010002009
7006c01040000002d010300050000001402aa006c01050000001302aa006e01040000002
d0104000c00000040092100f00000000000000001000200aa006c0107000000fc0200000
00000000000040000002d010500040000002d010100040000002701ffff030000001e000
40000002d010000050000000102c0c0c000050000000902c0c0c000040000002c0100000
70000001604ab006c0101000100040000002701ffff030000000000

Aeeeoaeueiinoue 1 iai?ioa a 2002 aiaeo = 365 aei / 5,3 iai?ioa = 69
aeiae

Aeeeoaeueiinoue 1 iai?ioa a 2003 aiaeo = 365 aei / 5,01 iai?ioa = 73
aeiy

Aeeeoaeueiinoue 1 iai?ioa a 2004 aiaeo = 365 aei / 4,97 iai?ioa = 73
aeiy

Iu aeaeei, /oi aeeeoaeueiinoue iaeiiai iai?ioa aeaaeoi?neie
caaeieaeaiiinoe iaiueoa aeeeoaeueiinoe iai?ioa e?aaeeoi?neie
caaeieaeaiiinoe ia 73 – 49 = 24 aeiy. Yoi e anoue iaeneiaeueiue n?ie
eiiia?/aneiai aani?ioeaioiiai e?aaeeoiaaiey. Anee iaiaoiaeeii
i?ie?aaeeoiaaoue iieoiaoaey ia aieaa aeeeoaeueiue n?ie, oi n iaai
iaiaoiaeeii a?aoue i?ioeaiou ii noaaea aaieianeiai e?aaeeoiaaiey.

Aiiaua, n?aaiaiea ia?eiaeia iai?a/eaaaiinoe aeaaeoi?neie e e?aaeeoi?neie
caaeieaeaiiinoe iaaei aaanoe a i?aeoeeo aiaeeca oi?aiauo iia?aoeee a III
«OAe «Ieeiee».

Yeiiiie/aneea iieacaoaee iiaeii i?eiaiyoue ia oieueei aeey aiaeeca
yooaeoeaiinoe yeiiiie/aneie aeayoaeueiinoe. I?e caeoiea oiaa?ia,
eiathueo ia?aie/aiiue n?ie o?aiaiey (iai?eia?, niee) aeey
i?aaeioa?auaiey iioa?ue iiaeii n?aaieaaoue n?ie o?aiaiey n
aeeeoaeueiinoueth iaeiiai iai?ioa ii aeaiiiio eiie?aoiiio oiaa?o. N?ie
o?aiaiey aeieaeai auoue aieaa aeeeoaeueiui, /ai i?iaeieaeeoaeueiinoue
iaeiiai iai?ioa. Oiaaea ia neeaaeao e a oi?aiaii caea caaaaeiii ia
aoaeao i?in?i/aiiuo oiaa?ia. I?aaaea, caeanue aaoi? aeieaeai
iaiai?eoueny, /oi a anni?oeiaioa III «OAe «Ieeiee» aeiey oiaa?ia,
eiathueo ia?aie/aiiue n?ie o?aiaiey, ia aaeeea.

Caeeth/aiea

Oi?aiaey yaeyaony aaaeiaeoae io?aneueth oicyenoaaiiie aeayoaeueiinoe. A
noa?a ?icie/iie oi?aiaee caeai/eaaaony i?ioeann ia?auaiey oiaa?ia e iie
ia?aoiaeyo a noa?o ee/iiai iio?aaeaiey. III «OAe «Ieeiee» yaeyaony
yeiiiie/aneei noauaeoii, i?eiaaeeaaeauei yoie io?anee. A ianoiyuae
aeeieiiiie ?aaioa auee eceiaeaiu iaoiaeeea aooaaeoa?neiai e iaeiaiaiai
o/aoa i?iaeaae oiaa?ia a oi?aiaie i?aaiecaoeee, yeiiiie/aneiai aiaeeca
oi?aiauo iia?aoeee.

A ioiioaiee iauaeoa enneaaeiaaiey – III «OAe «Ieeiee» auea iiae?iaii
enneaaeiaaia i?eiaiyaiay nenoaia o/aoa i?iaeaae, ia/eiay ni neeaaeneiai
o/aoa e caeai/eaay i?ioeannii io?aaeaiey au?o/ee io ?aaeecaoeee e
ia/eneaiey iaeiaia. Aaoi? ioeaiee nenoaio aooaaeoa?neiai o/aoa a
i?aaiecaoeee, eae niioaaonoaothuoth a oeaeii o?aaiaaieyi aooaaeoa?neeo e
iaeiaiauo ii?iaoeaiuo aeoia, a oaeaea eae aunieiyooaeoeaioth,
iino?iaiioth ia iniiaa nia?aiaiiuo eioi?iaoeeiiiuo oaoiieiaee e
aeathuoth iiae?iaioth eioi?iaoeeth aeey yeiiiie/aneiai aiaeeca. Ii aaoi?
oaeaea iaia?oaeee ianeieueei neaauo iano a nenoaia o/aoa – ionoonoaea a
i?eeaca ia ooaa?aeaeaiee o/aoiie iieeoeee iaoiaea ii?aaeaeaiey noieiinoe
auauaathueo oiaa?ia, niinia o/aoa o?ainii?oii-caaioiaeoaeueiuo
?anoiaeia, noaiu auienuaaiey n/aoia-oaeoo?, n?iee i?aaenoaaeaiey
aioo?aiiae io/aoiinoe ii aeaeaeaieth oiaa?ia. Aeaiiua iaaeinoaoee ia
yaeythony e?eoe/aneeie, ii iiaoo iiaea/ue i?aoaicee ni noi?iiu
aoaeeoi?ia e iiiuoee ia/eneaiey naieoeee ni noi?iiu iaeiaiauo i?aaiia.
Iiyoiio aaoi? aeae ?aeiiaiaeaoeee ii aianaieth eni?aaeaiee a o/aoioth
iieeoeeo i?aaiecaoeee e a noaio aeieoiaioiiai?ioa.

Oaeaea aaoi? i?iaiaeece?iaae nenoaio yeiiiie/aneiai aiaeeca a III «OAe
«Ieeiee» e iaoae aa ia nianai oaeiaeaoai?eoaeueiie. Nenoaia
yeiiiie/aneiai aiaeeca a enneaaeoaiie i?aaiecaoeee ioaa/aao eeoue
oaeoe/aneei oeaeyi – naiaa?aiaiiia iiiieiaiea caiania, oi?ie?iaaiea oeai
n iaeyaeeie ia eiieo?aioia. Aaoi? auyaee neaainoue ieaie?iaaiey caeoiie
– eiyooeoeeaio aa?eaoeee oiaa?iuo caiania ?aaai 20%. Oi anoue ec-ca
ianiiniaiinoe ni?iaiice?iaaoue ni?in e i?iaeaaee III «OAe «Ieeiee»
auioaeaeaii «caii?iceoue» a caianao ia 20% aieueoa n?aaenoa, /ai
iaiaoiaeeii.

A oiaea aiaeeca auei auyaeaii iaaeaiea oece/aneiai iauaia i?iaeaae
oiaa?ia e aaoi? ianoiyoaeueii ?aeiiaiaeoao ?oeiaiaenoao III «OAe
«Ieeiee» i?eieiaoue ia?u ii noeioee?iaaieth nauoa.

Iieeoeea oeaiiia?aciaaiey, a /anoiinoe oaeea aaaeiua noeioee?othuea
ni?in ia?u, eae i?aaeinoaaeaiea neeaeie e eiiia?/aneia e?aaeeoiaaiea,
oi?ie?oaony «ia aeacie», e ia ca?aiaa, a i?e ia?auaiee eeeaioa. Aaoi?
?ann/eoae iaeneiaeueiue ?acia? neeaeee e iaeneiaeueiue n?ie ion?i/ee
iieaou i?iaeaiiiai oiaa?a, eioi?ua ia iaianoo oua?aa i?aaiecaoeee. A
i?aaeinoaaeaiea neeaeie a iaiueoeo ?acia?ao eee e?aaeeoa n iaiueoei
n?ieii iaiai?io, i?eianoo aeiiieieoaeueioth i?eaueue a aeaea
aeiiieieoaeueiuo iauaiia i?iaeaae.

A oeaeii ii eoiaai ?aaiou, aaoi? iiaeao naeaeaoue auaiae ia iauaeoa
enneaaeiaaiee – III «OAe «Ieeiee» eae i oeiainiai onoie/eaie,
nia?aiaiiie, aeinoaoi/ii yooaeoeaii aeaenoaothuae oi?aiaie i?aaiecaoeee
n i?aaeeueii iinoaaeaiiui o/aoii i?iaeaae oiaa?ia (a aieueoeinoaa
aniaeoia).

Nienie eniieueciaaiiie eeoa?aoo?u

1. A?aaeaeaineee eiaeaen ?O. *anoue aoi?ay.

2. Iaeiaiaue eiaeaen ?O. *anoe ia?aay e aoi?ay.

3. Oaaea?aeueiue caeii «I aooaaeoa?neii o/aoa» io 21.11.1996 a. ?
129-OC.

4. Oaaea?aeueiue caeii io 22 iay 2003 a. N 54-OC “I i?eiaiaiee
eiio?ieueii-eanniaie oaoieee i?e inouanoaeaiee iaee/iuo aeaiaaeiuo
?an/aoia e (eee) ?an/aoia n eniieueciaaieai ieaoaaeiuo ea?o”.

5. Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?inneeneie Oaaea?aoeee (ooa. i?eeacii Ieioeia ?O io 29
ethey 1998 a. N 34i).

6. Iieiaeaiea ii aooaaeoa?neiio o/aoo “O/ao
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania” IAO 5/01 (ooa. i?eeacii Ieioeia
?O io 9 Ethiy 2001 a. ? 44i.

7. Iieiaeaiea ii aooaaeoa?neiio o/aoo «Aeioiaeu i?aaiecaoeee» IAO 9/99:
ooaa?aeaeaii I?eeacii IO ?O io 6 iay 1999 a. ? 32i.

8. Ieai n/aoia aooaaeoa?neiai o/aoa oeiainiai-oicyenoaaiiie
aeayoaeueiinoe i?aaiecaoeee e eino?oeoeey ii aai i?eiaiaieth:
ooaa?aeaeai I?eeacii IO ?O io 31 ieoya?y 2000 a. ? 94i

9. Iaoiaee/aneea ?aeiiaiaeaoeee ii aooaaeoa?neiio o/aoo cao?ao,
aeeth/aaiuo a ecaea?aeee ia?auaiey e i?iecaiaenoaa, e oeiainiauo
?acoeueoaoia ia i?aaei?eyoeyo oi?aiaee e iauanoaaiiiai ieoaiey (ooa.
?ineiioi?aii e Ieioeiii ?O 20.04.1995 a. ? 1-550/32-2).

10. Aeaniaa A.I. Aooaaeoa?neee o/ao a oi?aiaea. – I.:E Oeiainu e
noaoenoeea, 2001.

11. E.A.Aaeoe Aooaaeoa?neee e iaeiaiaue o/ao a i?aaiecaoeeyo ?icie/iie
oi?aiaee // “Aooaaeoa?neee o/ao e iaeiae a oi?aiaea e iauanoaaiiii
ieoaiee”, N 3, 2004.

12. A?aaiaa A.E. Yeiiiieea oi?aiaiai i?aaei?eyoey. O/aaiee. – I.:
Yeiiiieea, 1996 .

13. O.A.Eoaaeaeeia Aiaeeoe/aneee o/ao ?anoiaeia ia i?iaeaaeo a oi?aiauo
i?aaiecaoeeyo // “Aoaeeoi?neea aaaeiiinoe”, N 10, 2004.

14. A.A.Ieeieaaaa Aooaaeoa?neee o/ao a ?icie/iie oi?aiaea. I.: I?EI?,
2002 a.

15. Iaieianeay I.ss. ?oeiaiaenoai ii caiieiaieth ?aaeno?ia
aeo?iaeueii-i?aea?iie oi?iu aooaaeoa?neiai o/aoa. – Ii.: III
«Eioi?ii?ann», 1997.

16. Ieiei A.A., Aoeaaeia E.I. Ianoieueiay eieaa aooaaeoa?a e aoaeeoi?a /
Iiae ?aae. aeaaeaieea I.A. Aiiaea?aiei. – I.: Oeiainu e noaoenoeea, 2000

17. I.A. Iioa?noiee, I.N. Iaeenei Aooaaeoa? oi?aiaiai i?aaei?eyoey.
Iineaa – Naieo-Iaoa?ao?a – EAe «Aa?aea» 2002 a.

18. I.I. Iyoia Aeieoiaioaeueiia ioi?ieaiea aeaeaeaiey oiaa?ia a oi?aiaea
// «Aooaaeoa?neee o/ao», ? 8, 2003

19. A.I.Nooiieiaa Aooaaeoa?neee o/ao e iaeiaiiaeiaeaiea a oi?aiaea.
Iineaa –THieoe – 2001a.

20. Oi?aiaia aeaei: Yeiiiieea e i?aaiecaoeey: O/aaiee aeey aocia / Iiae
iau. ?aae. E.A. A?aaeia, O.I. Aeaiueei. – I.: EIO?A – I, 1997

21. Oa?aiao A.Ae., Iaaaoaa A.A. Iaoiaeeea oeiainiaiai aiaeeca
i?aaei?eyoey. – I.: Eioa-I, 2001

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