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Бухгалтерский учет и его место в рыночной экономике

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?AOA?AO

ii eo?no «Aooaaeoa?neee o/ao e aoaeeo»

ii oaia: «Aooaaeoa?neee o/ao e aai ianoi a ?uii/iie yeiiiieea»

1. Aeaeu oicyenoaaiiiai o/aoa

Ie? aeaaii i?eoae e iaiaoiaeeiinoe aaeaeaaoiiai io?aaeaiey oaeoia
oicyenoaaiiie aeayoaeueiinoe.

Ca?iaeaeaiea e niaia iauanoaaiii-yeiiiie/aneeo oi?iaoeee i?aaeiieaaatho
enoi?e/aneoth iaoneiaeaiiinoue o/aoa. Iauanoai ia iiaei ?acaeaaoueny, ia
?aniieaaay eioi?iaoeeae i iaee/ee e eniieueciaaiee naieo ?ano?nia,
nouanoaiaaiee enoi/ieeia eo aiciauaiey. A ?aieao eaaeaeie enoi?e/aneie
oi?iaoeee iauanoai enoiaeeei ec aeinoeaiooiai o?iaiy ?acaeoey
i?iecaiaeeoaeueiuo nee e oa?aeoa?a i?iecaiaenoaaiiuo ioiioaiee.
Niioaaonoaaiii yoiio ii?aaeaeyeenue oeaee e caaea/e o/aoa.

O/aoo anaaaea auee i?enoue ooieoeee iaaethaeaiey, ecia?aiey e
?aaeno?aoeee ioaeaeueiuo yaeaiee, aeiiieieaoeany iicaeiaa
iaiaoiaeeiinoueth a?oiie?iaee e iaiauaiey eioi?iaoeee ia yoeo yaeaieyo.

A niaieoiiinoe ooieoeee iaaethaeaiey, ecia?aiey e ?aaeno?aoeee oaeoia
oicyenoaaiiie aeayoaeueiinoe oi?ie?otho aa eiee/anoaaiiia io?aaeaiea e
iioiio iaei /oi aeatho aeey iiauoaiey yooaeoeaiinoe oi?aaeaiey
yeiiiie/aneei noauaeoii. Ia ?aiiae noaaeee ?acaeoey yeiiiie/aneeo
ioiioaiee auiieiaiea oieueei yoeo ooieoeee oaeiaeaoai?yei iio?aaiinoe
oicyenoaaiiie aeecie.

Ii ia?a ?acaeoey i?iecaiaeeoaeueiuo nee iiyaeeanue iauanoaaiiay
iio?aaiinoue a iieo/aiee aieaa ea/anoaaiiie eioi?iaoeee ia aaca
niecia?aiey eiee/anoaaiii ?acii?iaeiuo oicyenoaaiiuo iia?aoeee.
Iiyaeaiea aeaiaa eae anaiauaai yeaeaaeaioa iicaieeei inouanoaeoue
iaiauaiea oaeoia oicyenoaaiiie aeayoaeueiinoe, eo a?oiie?iaeo e
i?enooieoue e eo aiaeeco.

I?aeoe/anee yoi i?eaaei e oi?ie?iaaieth iiiyoey oicyenoaaiiiai o/aoa,
niaea?aeaiea eioi?iai ninoaaeytho iaaethaeaiea, ecia?aiea, ?aaeno?aoeey
oaeoia oicyenoaaiiie aeecie, eo a?oiie?iaea e iaiauaiea.

Oicyenoaaiiue o/ao a naiii oe?ieii niunea anoue ooieoeey oi?aaeaiey,
aeinoaoi/ii ?aii iainiaeaoayny a naiinoiyoaeueiue aeae iauanoaaiii
iieaciiai o?oaea.

Oicyenoaaiiue o/ao anaaaea, i?e ethaii iauanoaaiii-yeiiiie/aneii no?ia,
ii naiaio iacia/aieth i?ecaai iaania/eaaoue eioi?iaoeeae aiia?ao
oi?aaeaiey.

A aeiia?ano?ia/iue ia?eiae a ?innee oaeie o/ao aeeth/ae o?e ioaeaeueiuo
aeaea o/aoa: iia?aoeaiue, noaoenoe/aneee e aooaaeoa?neee.

Iie naiinoiyoaeueiu, oae eae eaaeaeue ec ieo eiae naie iauaeo o/aoa,
aaeaeaaoiue aai i?aaeiaoo, e naie i?eaiu iiciaiey aeaiiiai i?aaeiaoa. A
oi aea a?aiy iacaaeneiinoue eaaeaeiai ec ieo ia eneeth/aea eo
acaeiicaaeneiinoe e acaeiiiaoneiaeaiiinoe.

Eaaeaeue aeae o/aoa ?anniao?eaae iaeie e oa aea oicyenoaaiiua i?ioeannu
n ?aciuo iiceoeee, /oi ia i?aiyonoaiaaei ia ioaeaeueiuo yoaiao
ia?ana/aieth iioieia eioi?iaoeee, eioa?anothueo aa iieueciaaoaeae.

Noaiiaeaiea ?uii/iuo ioiioaiee, oi?ie?iaaiea oe?ieiai e?oaa
iieueciaaoaeae o/aoiie eioi?iaoeeae, i?iyaeythueo e iae i?yiie
oeiainiaue eioa?an eee aac oaeiai eioa?ana, i?aaeii?aaeaeeee eiie
iiaeoiae e e naiiio aooaaeoa?neiio o/aoo. Iuia a aai ninoaaa neiaeeeenue
o?e iai?aaeaiey, ioaa/athuea oeacaiiui o?aaiaaieyi e iaeiicia/ii
iicaieythuea ?anniao?eaaoue eo eae naiinoiyoaeueiua aeaeu o/aoa:
oi?aaeai/aneee o/ao, oeiainiaue o/ao e iaeiaiaue o/ao.

A aeaiiie iniaaiiinoe noieone?iaaeenue eae aeinoieinoaa, oae e
iaaeinoaoee oi?ie?iaaiey o/aoiie eioi?iaoeee. I?e/ai anee aeinoieinoaa
iaoneiaeaiu aiciiaeiinoueth ?aaeeciaaoue eiia/iua oeaee, eioi?ua
iinoaaeaiu ia?aae eaaeaeui aeaeii o/aoa, oi iaaeinoaoee ninoiyo a oii,
/oi aeey ?aaeecaoeee iaeioi?uo ec ieo, eae iieacuaaao iiiaiaaeiaie iiuo,
iao iaiaoiaeeiinoe auaeaeyoue ioaeaeueiua iai?aaeaiey a
naiinoiyoaeueiue, aeae o/aoa. ?a/ue eaeao i?aaeaea anaai i iaeiaiaii
o/aoa. Ai ana a?aiaia eioi?iaoeey aeey iaeiaiauo i?aaiia aioiaeeanue a
nenoaia oi?aaeaiey aooaaeoa?neei o/aoii. Nia?aiaiiay neooaoeey aaaeao ia
oieueei e oaei?iaeaieth o/aoiie eioi?iaoeee, ii e ioiaeaeaaao
aooaaeoa?neee o/ao ia caaeiea iiceoeee. Eae iieacuaaao ie?iaay i?aeoeea,
oaeia iai?aaeaiea a oi?ie?iaaiee o/aoiie eioi?iaoeee ia iieo/eei naiaai
oe?ieiai i?eiaiaiey.

Aeinoieinoai aooaaeoa?neiai o/aoa eae ?ac e ninoieo a oii, /oi ii,
eniieuecoy ana o?e ecia?eoaey, i?eiaiyaiua a yeiiiieea — iaoo?aeueiua,
o?oaeiaua e aeaiaaeiua? — iiaeaioaaeeaaao eioi?iaoeeth, eioi?ay
eiie?aoii io?aaeaao eioa?anu ioaeaeueiuo aa iieueciaaoaeae.

Oeacaiiua ecia?eoaee a aooaaeoa?neii o/aoa i?aaenoaaeytho niaie
aaeeieoeu ecia?aiey ioaeaeueiuo iauaeoia, oi?ie?othuea niaea?aeaiea
oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee.

Iaoo?aeueiua ecia?eoaee (ea, i, i3, oo., e e i?.) ?ane?uaatho
eiee/anoaaiioth oa?aeoa?enoeeo iaeii?iaeiiai iauaeoa o/aoa,
i?aaenoaaeaiiiai a o/aoa, e neoaeao aeey iieo/aiey eioi?iaoeee a
oeacaiiuo aaeeieoeao a caaeneiinoe io aai iniaaiiinoae.

I?eiaiaiea iaoo?aeueiuo ecia?eoaeae a o/aoa ?acii?iaeiuo iauaeoia n
oeaeueth eo a?oiie?iaee, ionoue aeaaea eiathueo iaeio e oo aea aaeeieoeo
ecia?aiey, iaaeiionoeii.

Iauaa oneiaea, i?enouaa iaoo?aeueiui ecia?eoaeyi, — eiee/anoaaiiue o/ao
oiaa?ii-iaoa?eaeueiuo oeaiiinoae. Iieo/aiea iaiauathueo iieacaoaeae n eo
iiiiuueth eneeth/aii.

O/ao a iaoo?aeueiuo ecia?eoaeyo ii?aaeaeyao niaea?aeaiea eiee/anoaaiiiai
o/aoa.

O?oaeiaua ecia?eoaee i?aaeiacia/aiu aeey o/aoa cao?a/aiiiai ?aai/aai
a?aiaie. Aaeeieoeae eo ecia?aiey neoaeao ieioou, /anu, aeie. N eo
iiiiuueth eiio?iee?othony ii?iu au?aaioee, i?iecaiaeeoaeueiinoue o?oaea,
ia/eneaiea ca?aaioiie ieaou.

ssnii, /oi o?oaeiaua ecia?eoaee, eae e iaoo?aeueiua, eiatho no?iai
ii?aaeaeaiiua a?aieoeu i?eiaiaiey.

Iaiauathuei iieacaoaeai, iicaieythuei iauaaeeieoue ?acii?iaeiua iauaeou
o/aoa e au?aceoue eo a iaeiii ecia?eoaea, neoaeeo aeaiaaeiue
ecia?eoaeue. Aaeeieoeae aai ecia?aiey neoaeeo aaeeieoea iaoeeiiaeueiie
aaethou, o. a. ?oaeue.

Aeaiaaeiue ecia?eoaeue iieiaeai a iniiao ii?aaeaeaiey ioeaiee
ioaeaeueiuo aeaeia aeoeaia e iaycaoaeuenoa a no?aiao n ?acaeoie ?uii/iie
yeiiiieeie.

Aeaiaaeiue ecia?eoaeue iicaieyao en/eneeoue eiaeeaeaeoaeueiua ecaea?aeee
i?aaiecaoeee ia ecaioiaeaiea eiie?aoiuo aeaeia i?iaeoeoeee, auiieiaiiua
?aaiou eee ieacaiiua oneoae, naycaiiua n eniieueciaaieai iaoa?eaeueiuo e
o?oaeiauo ?ano?nia. Iaiauaiea yoeo e ae?oaeo ecaea?aeae n iiiiuueth
aeaiiiai ecia?eoaey aeaao aiciiaeiinoue en/eneeoue iauoth noiio cao?ao
i?aaiecaoeee ca io/aoiue ia?eiae. Neaaeiaaoaeueii, aic?anoaao
eiio?ieueiia cia/aiea aeaiaaeiiai ecia?eoaey. N aai iiiiuueth iiaeii
iieo/eoue e ae?oaea iieacaoaee (i?eaueue, ?aioaaaeueiinoue), ?ann/eoaoue
i?iecaiaeiua io ieo iieacaoaee eae ia o?iaia i?aaiecaoeee, oae e ia
ia?iaeiioicyenoaaiiii o?iaia. Aeeaiacii i?eiaiaiey aeaiaaeiiai
ecia?eoaey aeinoaoi/ii iaoe?ai, /oi iaoneiaeeaaaony i?eiaiaieai aai eae
naiinoiyoaeueii, oae e a ni/aoaiee n iaoo?aeueiuie e o?oaeiauie
ecia?eoaeyie.

?uii/iua iiaeoiaeu a ioeaiea ioaeaeueiuo aeaeia eiouanoaa aace?othony ia
i?eiaiaiee aaeeiiai aeaiaaeiiai ecia?eoaey. Iaeiaei ia?acaeoinoue
?uii/iuo iaoiaeia ioeaiee, aeaenoaothueo a no?aia, ia a iieiie ia?a
?ane?uaaao i?aeiouanoaa aeaiiiai aeaea ecia?eoaey, eioi?ia ii i?eia?ae a
no?aiao n ?acaeoie ?uii/iie yeiiiieeie.

Iia?aoeaiue o/ao ii?aaeaeyao naie «aeeciaiiue oeeee» ii ia?a
iaiaoiaeeiinoe. Aiia?aoo oi?aaeaiey

A eeoa?aoo?a iia?aoeaiue o/ao ia?aaeei iacuaatho iia?aoeaii-oaoie/aneei
o/aoii, /oi i?aaenoaaeyaony ia nianai eiae/iui, iineieueeo oaoie/aneee
aniaeo ia ii?aaeaeyao aai niaea?aeaiey. Aeaiiue aeae o/aoa oi?ie?oao
?acee/ioth eioi?iaoeeth (i?iecaiaenoaaiioth e o. e.) a caaeneiinoe io
niaoeeoeee io?aaeaaiuo iia?aoeee.

Eioi?iaoeey, i?aaeinoaaeyaiay iia?aoeaiui o/aoii, ioaeia iinoieueeo,
iineieueeo iia iiaeao aeaoue ioaao i niaea?aeaiee ioaeaeueiuo /anoiuo
iianaaeiaaiuo oicyenoaaiiuo iia?aoeee: aaeaaeiaaiie ioa?ocea ioaeaeueiuo
iaeiaiiaaiee aioiaie i?iaeoeoeee, iinooieaiee ia ?an/aoiue n/ao
aeaiaaeiuo n?aaenoa io iieoiaoaeae ca ?aaeeciaaiioth i?iaeoeoeeth e o.
i. Ia?aie/aiiinoue cia/eiinoe ai a?aiaie aeaiiie eioi?iaoeee — ia?aay
ioee/eoaeueiay /a?oa iia?aoeaiiai o/aoa.

Iieo/aiea iiaeiaiie eioi?iaoeee io ae?oaeo aeaeia o/aoa caa?iiiaeaeaei
au eo e aeaeaei iaaiciiaeiui i?eiaiaiea nenoaiiiai iiaeoiaea e ?aoaieth
iinoaaeaiiuo ia?aae ieie caaea/. Iiyoiio aeaiioth ieoo caiieiyao
iia?aoeaiue o/ao, eioi?ue iaiaeii?iaeai ii naiae i?e?iaea. Oioy ii e
iieuecoaony anaie o?aiy ecia?eoaeyie, i?enoueie oicyenoaaiiiio o/aoo, —
iaoo?aeueiuie, o?oaeiauie e aeaiaaeiuie, oai ia iaiaa eniieueciaaiea ei
aeaiaaeiiai ecia?eoaey ia?aie/aii. Yoi naycaii n io?aaeaieai iacaaiiui
aeaeii o/aoa, eae oaea ioia/aeinue, a iniiaiii ioaeaeueiuo iaeii?iaeiuo
oicyenoaaiiuo iia?aoeee, ia o?aaothueo iinoiyiiiai iaiauaiey. A yoii —
aoi?ie ioee/eoaeueiue i?eciae aeaiiiai aeaea o/aoa.

Auno?ioa a iieo/aiee oaeie eioi?iaoeee — o?aouey ioee/eoaeueiay /a?oa
iia?aoeaiiai o/aoa. Ionthaea o?aaiaaiey e iieo/aieth iia?aoeaiie
eioi?iaoeee oi?iuaiu. Ionoonoaea aeieoiaioaeueiiai iiaeoiaea e aa
ioi?ieaieth ia i?eaeaao ae th?eaee/anee aeieacaoaeueioth neeo. Anee
enoiaeeoue ec iacia/aiey iia?aoeaiie eioi?iaoeee, iiaeiaiay
aeieacaoaeueiinoue ia iaycaoaeueia. Oaeiaa /aoaa?oay ioee/eoaeueiay
/a?oa iia?aoeaiiai o/aoa.

Aeaiiua aai, eae i?aaeei, ia?aaeathony a onoiie oi?ia, ii oaeaoiio eee
oaeaa?aoo, oaeaoaeio. Eiiaaea iiaeiaiay eioi?iaoeey ioi?ieyaony a aeaea
ni?aaee, neoaeaaiie caienee e o. i., /oi oaea iiaeao ?anniao?eaaoueny
eae ninoaaeaiea iia?aoeaiie io/aoiinoe. I?e iaiaoiaeeiinoe iia?aoeaiue
o/ao eniieuecoao eioi?iaoeeth, iieo/aiioth noaoenoe/aneei e
aooaaeoa?neei o/aoii. A yoii — iyoay ioee/eoaeueiay /a?oa iia?aoeaiiai
o/aoa. Eniieueciaaiea eaeeo-eeai niaoeeoe/aneeo i?eaiia, niiniaia
ia?aaioee oaeie eioi?iaoeee, i?enoueo ae?oaei aeaeai o/aoa, a
iia?aoeaiii o/aoa ia eiaao ianoa.

A ianoiyuaa a?aiy ooieoeee iia?aoeaiiai o/aoa aia?ae a naay
oi?aaeai/aneee o/ao (eiiaaea iacuaaaiue i?iecaiaenoaaiiui o/aoii). Yoi
aiieia eiae/ii, iineieueeo aooaaeoa?neee o/ao a ia?aoth i/a?aaeue
iiaeaioaaeeaaao aeey iaiaaeaea?ia eioi?iaoeeth i niaa?oaaiuo
i?iecaiaenoaaiiuo i?ioeannao ia ?acee/iuo o/anoeao
oeiainiai-oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee. Ii iai?aaeai ia
iiaeaioiaeo aioo?aiieo io/aoia eae ia o?iaia aa no?oeoo?iuo
iiae?acaeaeaiee (o/anoeia, oeaoia, i?iecaiaenoa), oae e i?aaiecaoeee a
oeaeii. Ioi?aaiuie ninoaaeythueie a ?aaeecaoeee oeacaiiuo iiaeoiaeia
yaeythony ieaie?iaaiea, eiio?ieue e ioeaiea niioaaonoaothueo aeoeaia eae
a /anoe eo iaee/ey, oae e aeaeaeaiey. Aeaiiua iiaeoiaeu ii?aaeaeytho
iniiaiua i?eioeeiu aaaeaiey aooaaeoa?neiai o/aoa i?aaiecaoeee, eioi?ua
cae?aieythony a i?eeaca ii aa o/aoiie iieeoeea.

Noaoenoe/aneee o/ao aeaao eino?oiaiou iiciaiey iauaeoeaiie ?aaeueiinoe.
N iiiiuueth iaoo?aeueiuo, o?oaeiauo e aeaiaaeiuo ecia?eoaeae ii
iicaieyao inouanoaeoue eiee/anoaaiioth e ea/anoaaiioth ioeaieo ianniauo
nioeeaeueiuo, aeaiia?aoe/aneeo e yeiiiie/aneeo yaeaiee iauanoaaiiie
aeecie, i?ienoiaeyueo a iae i?ioeannia, i?aaeaea anaai a noa?a
iaoa?eaeueiiai i?iecaiaenoaa. Yoi – niaea?aeaiea i?aaeiaoa noaoenoeee. A
oeaeyo aai iiciaiey i?eaeaeathony ia oieueei iieacaoaee aooaaeoa?neiai
o/aoa i iaee/ee e aeaeaeaiee oicyenoaaiiuo n?aaenoa a i?ioeanna
aini?iecaiaenoaa aaeiaiai aioo?aiiaai i?iaeoeoa. Noaoenoeea oniaoii
i?eiaiyao naiinoiyoaeueii ?ac?aaioaiiua ath niiniau e i?eaiu
aaeeiia?aiaiiiai oa?aeoa?a: ianeaaeiaaiey, ia?aiene, iaaethaeaiey,
?an/aou n?aaeieo aaee/ei, eiaeaenia; e?iia oiai, i?aaiu noaoenoeee
aaaeoo nieioiie eee auai?i/iue noaoenoe/aneee o/ao e o. i.

Ia aaca noaoenoe/aneeo aeaiiuo ainoaea?noaaiiua i?aaiu oi?aaeaiey
?ac?aaaouaatho i?iaiicu, i?eieiatho ?aoaiey a iaeanoe yeiiiie/aneie
iieeoeee, ii?aaeaeytho eiie?aoiua ia?u a noa?a iia?aoeaiiai oi?aaeaiey
yeiiiieeie no?aiu.

N o/aoii eceiaeaiiiai neaaeoao naeaeaoue auaiae i oii, /oi aooaaeoa?neee
o/ao i?aaenoaaeyao niaie nenoaio nieioiiai, iai?a?uaiiai
aeieoiaioaeueiiai e acaeiinaycaiiiai iaaethaeaiey, ?aaeno?aoeee,
iaiauaiey e eiio?iey ca oicyenoaaiiie aeayoaeueiinoueth i?aaiecaoeee n
oeaeueth en/eneaiey e ioeaiee iieacaoaeae e i?aaeinoaaeaiey eo
niioaaonoaothuei iieueciaaoaeyi aeey iainiiaaiey e i?eiyoey
oi?aaeai/aneeo ?aoaiee.

Any oaoiieiaey e i?aaiecaoeey oi?ie?iaaiey o/aoiie eioi?iaoeee
iai?aaeaia ia ioeaieo e aeaeaeaiea eiouanoaa yeiiiie/aneiai noauaeoa,
aai iaycaoaeuenoa e naycaiiuo n ieie oicyenoaaiiuo iia?aoeee. A
niaieoiiinoe yoe neaaaaiua ii?aaeaeytho iauaeou aooaaeoa?neiai o/aoa.

N?aaee ioaeaeueiuo aeaeia oicyenoaaiiiai o/aoa aooaaeoa?neee o/ao
caieiaao oeaio?aeueiia ianoi.

I?ei?eoao o/aoiie eioi?iaoeee, aa iieaciinoue ii?aaeaeythony
cia/eiinoueth e aeinoiaa?iinoueth aeaiiie eioi?iaoeee.

Cia/eiinoue o/aoiie eioi?iaoeee i?iyaeyaony a aiciiaeiinoe ieacuaaoue
aeeyiea ia ?acoeueoao i?eiaiaiey oi?aaeai/aneeo ?aoaiee, iineieueeo iie
iicaieytho:

i?aaeneacuaaoue aiciiaeiua neooaoeee e ia yoie iniiaa inouanoaeyoue
auai? iaeeo/oae aeueoa?iaoeau;

eiaoue ia?aoioth naycue n enoi/ieeii aeaiiie eioi?iaoeee;

naiaa?aiaiii iieo/aoue eioi?iaoeeth. Aeinoiaa?iinoue o/aoiie eioi?iaoeee
aace?oaony ia:

i?aaaeeainoe e iieiioa, niioaaonoaothuae noaiaie aa aaeaeaaoiinoe
oicyenoaaiiui i?ioeannai;

i?ic?a/iinoe, iicaieythuae iiaeoaa?aeeoue oaeou niaa?oaiiuo
oicyenoaaiiuo iia?aoeee;

iaeo?aeueiinoe, anee iieo/aiea o/aoiie eioi?iaoeee ia yaeyaony
?acoeueoaoii aa i?aaeiaia?aiiiai eneaaeaiey a eioa?anao ii?aaeaeaiiuo
iieueciaaoaeae.

A nenoaia ii?iaoeaiiai ?aaoee?iaaiey aooaaeoa?neiai o/aoa a no?aia
i?eioeei iaeo?aeueiinoe ia aeaeea?e?oaony.

Ii iiin?aaeoaony /a?ac nenoaio eiuo i?eioeeiia (i?aaaeeainoe e o. i.).

Ioia/aiiua aeinoieinoaa iaoneiaeaiu i?e?iaeie naiiai aooaaeoa?neiai
o/aoa:

nieioiui iaaethaeaieai e ecia?aieai iaee/ey e aeaeaeaiey eiouanoaa
yeiiiie/aneiai noauaeoa, aai enoi/ieeia oi?ie?iaaiey e ioneaaeeaaiey
oicyenoaaiiuo i?ioeannia;

iai?a?uaiui oa?aeoa?ii ?aaeno?aoeee oicyenoaaiiuo iia?aoeee;

aeieoiaioaeueiui eo ioi?ieaieai;

inouanoaeaieai niaoeeoe/aneeo i?eaiia a neooaoeeyo, eiaaea oeacaiiua
auoa aeinoieinoaa ia iiaoo auoue ?aaeeciaaiu (iai?eia?,
eiaaioa?ecaoeey);

ia?eiaee/aneei iaiauaieai aeaiiuo oaeouaai aooaaeoa?neiai o/aoa a aeaea
ninoaaeaiey niioaaonoaothueo oi?i io/aoiinoe io iaeiiai io/aoiiai
ia?eiaea e ae?oaiio.

Oaeea ioee/eoaeueiua /a?ou aeaiiiai aeaea o/aoa auee aeaaii iiaeia/aiu,
/oi aeaei iniiaaiea eniaineiio o/aiiio Aa?oieiiai aea Naeacaii aua a
1590 a. ioiaoeoue: «Aooaaeoa?neee o/ao noieo auoa anao iaoe e eneonnoa,
eai ana ioaeaeathony a iai, a ii ie a eii ia ioaeaeaaony. Aac
aooaaeoa?neiai o/aoa ie? aue au iaoi?aaeyai, e ethaee ia niiaee au
iiieiaoue ae?oa ae?oaa».

?aaeecaoeey ioia/aiiuo aeinoieinoa aooaaeoa?neiai o/aoa a caaeaiiii
?aaeeia iicaieyao iieo/aoue aeinoiaa?ioth eioi?iaoeeth i oaeoao
oicyenoaaiiie aeecie i?aaiecaoeee. I?e yoii o/aoiay eioi?iaoeey aeaao
aiciiaeiinoue ?aaeeciaaoue o?e ooieoeee oi?aaeaiey: ieaie?iaaiea,
eiio?ieue e ioeaieo.

Ieaie?iaaiea i?aaeiieaaaao i?ioeann oi?ie?iaaiey ii?yaeea aeaenoaee,
aeeth/athuee iinoaiiaeo ii?aaeaeaiiie oeaee e ecuneaiea aa?eaioia aa
aeinoeaeaiey i?e iaeiaiueoeo ecaea?aeeao.

Eiio?ieue aeeth/aao a naay eiiieaen i?ioeaaeo? ii ioneaaeeaaieth
oaeoe/aneiai auiieiaiey ieaiiauo caaeaiee. Io aooaaeoa?a ia aeaiiie
noaaeee o?aaoaony eioi?iaoeey, eioi?ay niaea?aeeo niiinoaaeaiea
oaeoe/aneeo ecaea?aeae e aeioiaeia n iieacaoaeyie aecian-ieaia,
i?aaeoniio?aiiuie a aecian-ieaia i?aaiecaoeee. Ia e?oiiuo i?aaei?eyoeyo
ooieoeee eiio?iey aeiiieieoaeueii iiaoo ?aaeeciaaoueny neoaeaie
aioo?aiiaai aoaeeoa.

Ioeaiea anoue i?ioeann eco/aiey anae nenoaiu i?eiyoey oi?aaeai/aneeo
?aoaiee. A oneiaeyo ?uiea i?aaeeueiue auai? ioeaiee ?aaeecoaony a
ia?aoth i/a?aaeue /a?ac ia?aoioth naycue, iicaieythuoth iauaeoeaii
ioeaieoue, aeinoeaiooa ee iinoaaeaiiay oeaeue. A oii neo/aa, anee
aeaiiay oeaeue ia aeinoeaiooa, aaaeii auynieoue, a /ai ninoieo i?e/eia.
Enoi/ieeaie iiaoo auoue:

iaaei?aaioee aecian-ieaia, eiaaea ia aaca i?aaenoaaeaiiie o/aoiie
eioi?iaoeee aeaia iai?aaeeueiay eioa?i?aoaoeey oaeoia oicyenoaaiiie
aeayoaeueiinoe;

iaaeinoaoee eiio?iey, aucaaiiua, a naith i/a?aaeue, iaeiiiaoaioiinoueth
i?iaa?ythueo, ieacaieai aeaaeaiey ia ieo, ianaiaa?aiaiiinoueth
i?iaaaeaiey oi?aaeaeathueo ia? a i?ioeanna i?iaa?ee, e o. i.;

iai?aaeeueii aua?aiiay oeaeue.

O?aaiaaiey ?uiea e aooaaeoa?neiio o/aoo aieaa aeanoeea e ia?a/aiue eo
ai?acaei oe?a, /ai yoi eiaei ianoi a oneiaeyo cao?aoiie yeiiiieee.
I?aaeaea anaai yoi naycaii n ia?ai?eaioaoeeae oeaeae oi?aaeaiey ia
eiia/iue ?acoeueoao aeayoaeueiinoe i?aaiecaoeee — iieo/aiea i?eauee.

A nia?aiaiiuo oneiaeyo, eae oaea ioia/aeinue, aooaaeoa?neee o/ao ii nooe
i?aaenoaaeai o?aiy aeaeaie o/aoa:

oeiainiaui;

oi?aaeai/aneei;

iaeiaiaui.

Oeiainiaue o/ao i?eaioe?iaai ia oaeiaeaoai?aiea eioi?iaoeeae aiaoieo
iieueciaaoaeae. Oi?aaeai/aneee o/ao ianeoaeeaaao aiia?ao oi?aaeaiey
oe?iu e iai?aaeai ia ?aoaiea eae aa oaeoueo caaea/ (i?iecaiaenoaaiiue
o/ao), oae e no?aoaae/aneeo oeaeae (no?aoaae/aneee o/ao).

Iaeiaiaue o/ao i?ecaai i?aaeeueii ?ann/eouaaoue iaeiaiiaeaaaaioth aaco
ii ioaeaeueiui aeaeai iaeiaia, eo noiio e naiaa?aiaiii i?iecaiaeeoue
?an/aou ii iei n athaeaeaoii.

Oaeei ia?acii, niaea?aeaiea ioia/aiiuo ooieoeee oi?aaeaiey a aeaea
ieaie?iaaiey, eiio?iey e ioeaiee yooaeoeaiinoe i?eieiaaiuo ?aoaiee
?aaeecoaony aeaaiaea?y aooaaeoa?neiio o/aoo, eioi?iaoeeiiiay nenoaia
eioi?iai aeaao aa aioo?aiiei e aiaoiei iieueciaaoaeyi iieioth ea?oeio
oeiainiai-oicyenoaaiiie aeayoaeueiinoe oe?iu.

2. Aaciaua i?eioeeiu aooaaeoa?neiai o/aoa

Ioia/aiiua auoa ioee/eoaeueiua i?eciaee o/aoiie eioi?iaoeee a n?aaiaiee
n eioi?iaoeeae, oi?ie?oaiie ae?oaeie aeaeaie o/aoa, a iniiaa naiae
iie?athony ia aaciaua i?eioeeiu aooaaeoa?neiai o/aoa. Ia eo iniiaa
eaaeaeui i?aaei?eyoeai ?ac?aaaouaaaony naiy no?aoaaey oicyenoaaiiie
aeayoaeueiinoe ia ii?aaeaeaiiii ?uiea i?iaeoeoeee, ?aaio e oneoa.

Aaciaua i?eioeeiu aooaaeoa?neiai o/aoa i?aaeiieaaatho eniieueciaaiea
ii?aaeaeaiiuo aeiiouaiee e o?aaiaaiee. Ia?a/aiue aeiiouaiee
i?aaeoniao?eaaao:

eiouanoaaiioth iainiaeaiiinoue yeiiiie/aneiai noauaeoa;

aeaienoaaiiinoue;

iieiioo e iauaeoeaiinoue;

iiiaio noieiinoe;

iai?a?uaiinoue aeayoaeueiinoe;

?aca?aie/aiea oaeoueo ecaea?aeae ia i?iecaiaenoai e aeiaeaiey ai
aiaiai?ioiua aeoeau;

iineaaeiaaoaeueiinoue i?eiaiaiey aua?aiiuo i?ei?eoaoia;

a?aiaiioth ii?aaeaeaiiinoue io?aaeaiey a o/aoa oicyenoaaiiuo iia?aoeee;

niioaaonoaea aeioiaeia e ?anoiaeia;

iniio?eoaeueiinoue yeiiiie/aneiai noauaeoa;

iaee/ea aeaiaaeiiai ecia?aiey;

ia?eiaee/iinoue iaiauaiey yeiiiie/aneeo niauoee.

?anniio?ei aieaa iiae?iaii yoe aeiiouaiey.

Aeiiouaiea eiouanoaaiiie iainiaeaiiinoe yeiiiie/aneiai noauaeoa enoiaeeo
ec i?aaa nianoaaiiinoe. Eiouanoai e iaycaoaeuenoaa eaaeaeie i?aaiecaoeee
no?iai ?aca?aie/aiu e nouanoaotho iainiaeaiii io eiouanoaa e
iaycaoaeuenoa aa nianoaaiieeia e ae?oaeo i?aaiecaoeee. A no?aiao n
?acaeoie?uii/iie yeiiiieeie yoi aeiiouaiea niioaaonoaoao i?eioeeio
oicyenoaaiiie aaeeieoeu o/aoa. I?eciaaony, /oi i?aaiecaoeey yaeyaony
naiinoiyoaeueiui oicyenoaothuei noauaeoii. Aooaaeoa?neee o/ao aaaeaony
ii ii?aaeaeaiiie nenoaia, niioaaonoaothuae iaeiie ec nenoai aai
ii?iaoeaiiai ?aaoee?iaaiey. Eioi?iaoeey ioiineony oieueei e
aeayoaeueiinoe aeaiiie oicyenoaaiiie aaeeieoeu. Aeayoaeueiinoue aea
aeaaeaeueoeaa eiie?aoiie oicyenoaaiiie aaeeieoeu iineo niiiae/eiaiiue
oa?aeoa? e iioiio aa o/aoiay eioi?iaoeey i?eia?aoaao ecia/aeueiia naia
cia/aiea a i?ioeanna oi?aaeaiey oicyenoaaiiuie i?ioeannaie.

Aeaienoaaiiinoue a aooaaeoa?neii o/aoa i?aaeoniao?eaaao iaycaoaeueiia
?aaainoai aeoeaia i?aaiecaoeee n enoi/ieeaie eo ia?aciaaiey ia ethaoth
aeaoo ooieoeeiie?iaaiey i?aaiecaoeee, i?aaenoaaeaiiuie a aeaea
nianoaaiiiai e caaiiiai eaieoaea.

A oaeouai o/aoa niioaaonoaoao eniieueciaaieth iaoiaea aeaieiie caiene ia
n/aoao. Niaea?aeaiea aai i?aaeoniao?eaaao iaeiia?aiaiiia io?aaeaiea
iaeiie e oie aea noiiu ia aeaoo acaeiinaycaiiuo iaaeaeo niaie n/aoao ii
aeaaaoo iaeiiai n/aoa e e?aaeeoo ae?oaiai n/aoa ii eaaeaeiio
yeiiiie/aneiio niauoeth.

Iieiioa e iauaeoeaiinoue icia/aao nieioiia e iauaeoeaiia io?aaeaiea a
aooaaeoa?neii o/aoa yeiiiie/aneeo niauoee. ?aaeecaoeey aeaiiiai
aeiiouaiey inouanoaeyaony naiaa?aiaiiui ioi?ieaieai ia?ae/iuo
aeieoiaioia ii eaaeaeiio yeiiiie/aneiio niauoeth.

Iiiaio noieiinoe a oneiaeyo oi?ie?iaaiey ?uii/iie yeiiiieee i?eia?ae
iniaia cia/aiea, iineieueeo i?eiyoi n/eoaoue, /oi oeaiiinoue iauaeoa a
aooaaeoa?neii o/aoa oi?ie?oaony oieueei iiae aeeyieai ni?ina e
i?aaeeiaeaiey. Iiyoiio ia?ae/iui a o/aoa i?eciaaony noieiinoue
i?eia?aoaiey, a aoi?e/iui — iaeeaeaaiue aeioiae io eniieueciaaiey
i?eia?aoaaiiai eiouanoaa. Iineaaeiee ?aaeecoaony oieueei enoiaey ec
aeaenoaey i?eioeeia iai?a?uaiinoe aeayoaeueiinoe i?aaiecaoeee, eioi?ue
ia anaaaea niaethaeaaony a oneiaeyo eioeyoeeiiiuo i?ioeannia, /oi
i?eaiaeeo e aaie?ionoao yeiiiie/aneiai noauaeoa.

Aooaaeoa?neay io/aoiinoue ninoaaeyaony ii onoaiiaeaiiui oi?iai, ia
i?ioeai?a/eo i?aaeuyaeyaiui e iae o?aaiaaieyi e i?aaenoaaeyaony
niioaaonoaothuei iieueciaaoaeyi ii onoaiiaeaiiui aae?anai e a
onoaiiaeaiiua n?iee.

Iai?a?uaiinoue aeayoaeueiinoe, eee i?eioeei i?iaeieaeathuaeny
aeayoaeueiinoe, enoiaeeo ec i?aaeiieiaeaiey, /oi i?aaei?eyoea,
iaeiaaeaeu ca?aaeno?e?iaaaoenue, ia noaaeo naiae oeaeueth
naiieeeaeaee?iaaoueny a aeeaeaeoae eee ioaeaeaiiie ia?niaeoeaa. Ia?acii
aiai?y, aeaiiue i?eioeei niioaaonoaoao niaea?aeaieth e?eaie Aa?ioeee,
ecia?aaeaiiie ia iaaeaeoia?iaeiii aa?aa aooaaeoa?ia, —
eioa?iaoeeiiaeueiie yiaeaia n/aoiuo ?aaioieeia. E?eaay Aa?ioeee anoue
neiaie oiai, /oi aooaaeoa?neee o/ao, iaeiaaeaeu aicieeioa, aoaeao
nouanoaiaaoue aa/ii.

Neaaeiaaoaeueii, ecia/aeueii aeaiiue i?eioeei i?aaeiieaaaao
iaii?aaeaeaiiinoue yenieoaoaoeeiiiiai ia?eiaea i?aaiecaoeee, a oa/aiea
eioi?iai ae i?aaenoieo ?aaeeciauaaoue naie onoaaiua oeaee.

A ?aaeueiie aeaenoaeoaeueiinoe aeaiiue i?eioeei ia?aaeei ia?ooaaony
o/?aaeeoaeyie iooai nicaeaiey oneiaee oeeoeaiiai aaie?ionoaa n oeaeueth
ooiaea io iaeiaiiaeiaeaiey.

?aca?aie/aiea oaeoueo ecaea?aeae ia i?iecaiaenoai e aeiaeaiey ai
aiaiai?ioiua aeoeau iicaieyao i?aaeeueii e a iieiii iauaia en/eneeoue
cao?aou ia ioaeaeueiua aeaeu i?iaeoeoeee, auiieiaiiua ?aaiou eee
ieacaiiua oneoae.

Iineaaeiaaoaeueiinoue i?eiaiaiey aua?aiiuo i?ei?eoaoia i?aaeiieaaaao,
/oi aua?aiiua noaiaea?ou (i?ei?eoaou) i?aaei?eyoea eniieuecoao iaeciaiii
io iaeiiai io/aoiiai ia?eiaea e ae?oaiio. Aiciiaeiu eneeth/aiey ec
aeaiiiai i?aaeea a nayce n eciaiaieai aeaenoaothueo ii?iaoeaiuo aeoia ii
?aoaieth i?aaiia, ia eioi?ua aiceiaeaiu niioaaonoaothuea iieiiii/ey, eee
aicieeiiaaieai ?acee/iuo ?ai?aaiecaoeeiiiuo i?ioeaaeo? (neeyiea,
auaeaeaiea e o. i.).

A oaeii neo/aa eciaiaiea o/aoiie iieeoeee aeieaeii aaiaeeoueny n 1
yiaa?y aiaea (ia/aea oeiainiaiai aiaea), neaaeothuaai ca aiaeii aa
ooaa?aeaeaiey niioaaonoaothuei i?aaiecaoeeiiii-?anii?yaeeoaeueiui
aeieoiaioii.

A?aiaiiay ii?aaeaeaiiinoue io?aaeaiey a o/aoa oicyenoaaiiuo iia?aoeee
icia/aao, /oi aeioiaeu e ?anoiaeu i?eciathony a aooaaeoa?neii o/aoa ia a
oii io/aoiii ia?eiaea, a eioi?ii iie eiatho ianoi, a eiaaea ca?aaioaiu
yoe aeioiaeu, e, niioaaonoaaiii, a aeaiiii io/aoiii ia?eiaea
?aaeno?e?othony oieueei oa ?anoiaeu, eioi?ua niinianoaiaaee iieo/aieth
aeioiaeia aeaiiiai ia?eiaea. Iai?eia?, iieo/aiea a?aiaeiie ieaou io
a?aiaeaoi?a ca eaa?oae aia?aae ia aeaao iniiaaiee aeaaeaeueoeo
a?aiaeiaaiiiai iiiauaiey — a?aiaeiaeaoaeth (nianoaaiieeo) ?anniao?eaaoue
iieo/aiioth noiio eae aeioiae io/aoiiai ia?eiaea. Yoio aeioiae aoaeao
i?eciaaaoueny oaeiaui oieueei a ?acia?a 1/3 /anoe ii ianooieaiee
eaaeaeiai io/aoiiai ianyoea. A iiiaio aea ca/eneaiey oeacaiiuo n?aaenoa
— yoi oieueei aeioiaeu aoaeoueo ia?eiaeia. A oi aea a?aiy aeey
a?aiaeaoi?a ia?a/eneaiiua n?aaenoaa aeieaeiu ?anniao?eaaoueny eae
?anoiaeu aoaeoueo ia?eiaeia n aaeaiany/iui aeeth/aieai a oaeouea
ecaea?aeee oaeaea a ?acia?a 1/3 /anoe, ioiinyuaeny e i/a?aaeiiio
io/aoiiio n?ieo.

Aeiiouaiea a?aiaiiie ii?aaeaeaiiinoe io?aaeaiey a o/aoa oicyenoaaiiuo
iia?aoeee niioaaonoaoao i?eioeeio ia/eneaiee, i?eiaiyaiiio a
iaaeaeoia?iaeiuo noaiaea?oao ii aooaaeoa?neiio o/aoo. A iaieo neo/ayo
ecia/aeueia i?e?iaea oi?ie?iaaiey eiie?aoiiai oeiainiaiai ?acoeueoaoa ii
oie eee eiie oicyenoaaiiie iia?aoeee: niaia nianoaaiieea iau/ii ia
niaiaaeaao ii a?aiaie iaaeaeo aeaeaeaieai aeaiaaeiuo iioieia a iaee/iie
oi?ia n th?eaee/aneeie iaycaoaeuenoaaie, eiathueie ioiioaiea e oeacaiiui
auoa niauoeyi. Ia eneeth/ay niaiaaeaiea eo, oai ia iaiaa aieaa
?ani?ino?aiaiiui yaeyaony ii?aaeaeaiea oiai eee eiiai niauoey ii
ioiioaieth e ae?oaiio. Iaeuecy eneeth/aoue oaeaea aiciiaeiua ioeaee a
o?aeoiaea yoeo niauoee n oi/ee c?aiey io?aaeaiey eo a o/aoa. Oaeea
neooaoeee iiaoo eiaoue ianoi eae ii iia?aoeeyi aeioiaeia, oae e
?anoiaeia.

?uii/iua ioiioaiey aeaeatho aieueoee aeoeaio ia niaethaeaiea i?eioeeia
ia/eneaiey, oae eae io yoiai caaeneo ia oieueei i?aaeeueiia en/eneaiea
oeiainiaiai ?acoeueoaoa i?aaiecaoeee, ii e oi?ie?iaaiea iaycaoaeuenoa,
i?aaeaea anaai ia?aae athaeaeaoii, ii iaeiaai e ?acee/iui nai?ai.

Eiaaea ii a?aiaie niaiaaeaao oi?ie?iaaiea aeioiaeia e ?anoiaeia,
ianooiaao iiiaio niioaaonoaey aeioiaeia e ?anoiaeia. Aeey aooaaeoa?neiai
o/aoa oaeay neooaoeey i?aaenoaaeyaony eaeaaeueiie, eai iicaieyao ia
oieueei niecia?eoue, ii e niiinoaaeoue iieo/aiiua aeioiaeu n
i?iecaaaeaiiuie ?anoiaeaie, eiathueie ioiioaiea e aeaiiiio io/aoiiio
ia?eiaeo.

Iaeiaei aeey i?aaiecaoeee iaeiai aeciana, ii?aaeaeythueo au?o/eo io
i?iaeaaee i?iaeoeoeee aeey oeaeae aooaaeoa?neiai o/aoa ii ia?a iieaou
iieoiaoaeyie, a ?ac?aoaiiuo neo/ayo i?aaeoniio?aia eiay iaoiaeieiaey
io?aaeaiey ?anoiaeia, a eiaiii: ?anoiaeu i?eciathony iinea inouanoaeaiey
iiaaoaiey caaeieaeaiiinoe, aicieeoae a ?acoeueoaoa ia?aaea/e eee i?aa
nianoaaiiinoe ia naie oneoae, auiieiaiea ?aaiou, eee i?iaeoeoeeth
caeac/eeai e iieoiaoaeyi.

Iniio?eoaeueiinoue yeiiiie/aneiai noauaeoa – aeiiouaiea
iaaeaeea?e?oaiia, ii oai ia iaiaa i?eciaaaaiia a aooaaeoa?neii o/aoa.
Eiiaaea aeaiiia aeiiouaiea ?anniao?eaaaony eae eiina?aaoeci —
inoi?iaeiinoue, i?iyaeythuayny a aieueoae aioiaiinoe i?aaiecaoeee e
o/aoo iioaioeeaeueiuo oauoeia, a ia iioaioeeaeueiuo i?eaueae. Oai ia
iaiaa a ethaii neo/aa neaaeoao enoiaeeoue ec ?acoeueoaoia aiaeeca
aiciiaeiuo ?eneia i?aaei?eieiaoaeueneie aeayoaeueiinoe. Iiyoiio
iauai?eiyoui i?eioeeiii a ?uii/iie yeiiiieea aunooiaao ioeaiea aeoeaia e
aeioiaeia ia iaeaieaa ieceii ec aiciiaeiuo o?iaiae. ?acoeueoaoii oaeie
iniio?eoaeueiinoe yaeyaony oi?ie?iaaiea ?acee/iiai ?iaea ?aca?aia ii
niiieoaeueiui aeieaai eee ioeaiee ioaeaeueiuo aeaeia eiouanoaa ii
iaeiaiueoae noieiinoe. Iai?eia?, a o/aoa i?eciaaony ioeaiea eiaanoeoeee
a oeaiiua aoiaae ii iecoae ec aeaoo ioeaiie: aaeainiaie eee ?uii/iie. A
oi aea a?aiy ?anoiaeu e iaycaoaeuenoaa i?eieiathony ii iaeaieueoae
ioeaiea.

Oaeei ia?acii, aeaiiiio aeiiouaieth naienoaaiia aunieay noaiaiue
iaii?aaeaeaiiinoe iineaaenoaee i?eieiaaiuo ?aoaiee.

I?eciaiea oaeiai aeiiouaiey a ea/anoaa i?eioeeia eeoaao n?aaieiinoe
o/aoiuo aeaiiuo — iaeio ec ioee/eoaeueiuo /a?o, i?enoueo aooaaeoa?neiio
o/aoo. Iineaaenoaeai yoiai yaeyaony i?eiyoea iaiainiiaaiiuo
oi?aaeai/aneeo ?aoaiee.

Iaee/ea aeaiaaeiiai ecia?aiey. Aeaiiue i?eioeei ii nooe naiae neaaeoao
?anniao?eaaoue eae iaeei ec ii?aaeaeythueo i?eioeeiia, eioi?ua
ninoaaeytho iniiao ooieoeeiie?iaaiey aooaaeoa?neiai o/aoa. Ii
aeaeea?e?oaony a nenoaia ii?iaoeaiiai ?aaoee?iaaiey aooaaeoa?neei
o/aoii, oae eae n/eoaaony naii niaie ?acoiathueiny. Oae, n?aaee iniiaiuo
o?aaiaaiee, i?aaeuyaeyaiuo e aooaaeoa?neiio o/aoo (no. 8 OC ?O «I
aooaaeoa?neii o/aoa»), ia?aui o?aaiaaieai yaeyaony oi, /oi aooaaeoa?neee
o/ao eiouanoaa, iaycaoaeuenoa e oicyenoaaiiuo iia?aoeee i?aaiecaoeee
aaaeaony a aaethoa ?inneeneie Oaaea?aoeee — a ?oaeyo.

Aianoa n oai, ioia/ay aeinoieinoaa aeaiaaeiiai ecia?eoaey, neaaeoao
oeacaoue e iaaeinoaoee, aio i?enouea. Iniiaiie ec ieo — ianoaaeeueiinoue
eae ?acoeueoao eioeyoeeiiiuo i?ioeannia. I?eieiay ai aieiaiea, /oi
ioaeaeueiua aeoeau, iniiaaiiua ia ioeaiea i?ioeuo niauoee, ia?aaeei
i?iaeieaeatho eniieueciaaoueny a onoaaiuo e eiuo oeaeyo, ia?eiaee/anee
aicieeaao iaiaoiaeeiinoue i?eaaaeaiey eo a niioaaonoaea n oaeouae
aeaiaaeiie ioeaieie.

Ii iaaeaeoia?iaeiui noaiaea?oai aooaaeoa?neiai o/aoa a oaeie neooaoeee
niioaaonoaothuea aeoeau aeieaeiu auoue ioeaiaiu ii ni?aaaaeeeaie
noieiinoe.

Noa?a i?eiaiaiey aeaiaaeiiai ecia?eoaey ii?aaeaeyaony a?aieoeaie
oicyenoaaiiie aeayoaeueiinoe yeiiiie/aneiai noauaeoa, eioi?ay iiaeao
auoue au?aaeaia a aeaiaaeiie oi?ia.

Ia?eiaee/iinoue iaiauaiey yeiiiie/aneeo niauoee i?aaeoniao?eaaao
i?aaeinoaaeaiea ia?eiaee/aneeo io/aoia i oeiainiai-oicyenoaaiiie
aeayoaeueiinoe oe?iu, aa aaeieieno?aoeee, nianoaaiieeai, o. a.
aeoeeiia?ai. Oaeei ia?acii, n/eoaaony aiieia anoanoaaiiui, /oi iiaeiaiay
eioi?iaoeey aeieaeia i?aaeinoaaeyoueny a ii?aaeaeaiiua n?iee,
onoaiaaeeaaaiua caeiiiaeaoaeuenoaii. Oae, i. 3 no. 14 OC «I
aooaaeoa?neii o/aoa» aeaneo, /oi iany/iay e eaa?oaeueiay io/aoiinoue
yaeyaony i?iiaaeooi/iie e ninoaaeyaony ia?anoathuei eoiaii n ia/aea
io/aoiiai aiaea. A oi a?aiy eae ae?oaea iieiaeaiey aeaiiie noaouee
i?eciatho iaiaoiaeeiui ia?aui io/aoiui aiaeii aeey aiiaue nicaeaiiuo
i?aaiecaoeee n/eoaoue ia?eiae n aeaou eo ainoaea?noaaiiie ?aaeno?aoeee
ii 31 aeaeaa?y niioaaonoaothuaai aiaea, a aeey i?aaiecaoeee, nicaeaiiuo
iinea 1 ieoya?y, — ii 31 aeaeaa?y neaaeothuaai aiaea. A ae?oaeo neo/ayo
aeey anao i?aaiecaoeee io/aoiui aiaeii yaeyaony eaeaiaea?iue aiae — n 1
yiaa?y ii 31 aeaeaa?y aeeth/eoaeueii.

Iaaeaeoia?iaeiue noaiaea?o oeiainiaie io/aoiinoe (INOI) «I?aaenoaaeaiea
oeiainiaie io/aoiinoe» oaeaea i?eciaao iau/iui iinoiyiiui ia?eiaeii
ninoaaeaiey aeaiiie io/aoiinoe iaeei aiae. A oi aea a?aiy i?aaeaeueiui
n?ieii, a oa/aiea eioi?iai io/aoiinoue aoaeao iieacia niioaaonoaothuei
aa iieueciaaoaeyi iinea io/aoiie aeaou, ii?aaeaeai a oanoue ianyoeaa.
Iaeiaei noaiaea?o i?eciaao e iaoeeiiaeueiua iieiaeaiey no?ai, eioi?uie
onoaiiaeaiu aieaa eiie?aoiua i?aaeaeueiua n?iee.

Niaethaeaiea aeaiiiai aeiiouaiey yaeyaony iaeiei ec i?ei?eoaoiuo a
i?aaiecaoeee aooaaeoa?neiai o/aoa, oae eae ?aaeaiaioe?oao
iaycaoaeueiinoue ia?eiaee/iiai io/aoa aee?aeoi?ia i?aaei?eyoey ia?aae
nianoaaiieeaie, a neaaeiaaoaeueii, iiauoaao eo ioaaonoaaiiinoue ca
yooaeoeaiia eniieueciaaiea eiouanoaa yoeo nianoaaiieeia.

Oaeei ia?acii, niaea?aeaiea i?eioeeia ia?eiaee/iinoe iaiauaiey
yeiiiie/aneeo niauoee a iniiaa naiae aea?aeeony ia i?eioeeia o/aoiiai
ia?eiaea, i?aaeoniao?eaathuaai i?aaenoaaeaiea niioaaonoaothuae o/aoiie
eioi?iaoeee a aeaea ioaeaeueiuo iieacaoaeae a niioaaonoaothueo oi?iao
io/aoiinoe ca ii?aaeaeaiiua ia?eiaeu a?aiaie — ianyoe, eaa?oae,
iieoaiaeea, 9 ianyoeaa e aiae.

?anniio?aiiua aaciaua i?eioeeiu aooaaeoa?neiai o/aoa a /anoe aeiiouaiee
aeatho iniiaaiea naeaeaoue auaiae i oii, /oi oieueei iieiia eo
niaethaeaiea iicaieyao ?aaeeciaaoue oa caaea/e ii oi?aaeaieth eiouanoaii
e iaycaoaeuenoaaie, eioi?ua i?aaeuyaeythony e o/aoiie eioi?iaoeee. A
eeoa?aoo?a a iineaaeiaa a?aiy ec aeaiiiai ia?a/iy auaeaeythony oieueei
aeaa aaciauo i?eioeeia:

i?eioeei oicyenoaaiiie aaeeieoeu (eiouanoaaiiie iainiaeaiiinoe);

i?eioeei aeaiaaeiiai ecia?aiey.

Iie ?anniao?eaathony eae ooiaeaiaioaeueiua i?eioeeiu. Ana inoaeueiua
eanathony ea/anoaa oeiainiai-o/aoiie eioi?iaoeee e i?eciathony
i?ioeaaeo?iuie.

Oaeia aeaeaiea yaeyaony iaaaciniiaaoaeueiui.

Aianoa n oai neaaeoao ioiaoeoue, /oi n?aaee eceiaeaiiuo i?eioeeiia
ionoonoaoao i?eioeei ia?aiia/aeueiie (enoi?e/aneie) caiene, iieo/eaoee
oe?ieia i?eiaiaiea a no?aiao n ?acaeouie ?uii/iuie ioiioaieyie.
Niaea?aeaiea aeaiiiai i?eioeeia icia/aao, /oi ia?aiia/aeueiay caienue
i?eciaaony aeinoiaa?iie a o/aoa, anee iia ioi?ieaia aeieoiaioaeueii e
i?aaeeueii e eiia ia iaiai?aii o/anoieeaie noi?ii eee ia aeieacaii a
noaeaaiii ii?yaeea. A yoii — th?eaee/aneay aeieacaoaeueiinoue
niaa?oaiiie oicyenoaaiiie iia?aoeee. Eioeyoeeiiiua i?ioeannu a yeiiiieea
iineaaeiaai a?aiaie iieieaaaee i?eioeei aeaiaaeiiai ecia?aiey a nayce n
iaaeaieai iieoiaoaeueiie niiniaiinoe aeaiaa e iaoneiaeaiiie yoei
iaoi/iinoueth io?aaeaiey noieiinoe eiouanoaa. Oai ia iaiaa yoi ia
eciaieei niaea?aeaiey iniiaiuo o?aaiaaiee, i?aaeuyaeyaiuo e
aooaaeoa?neiio o/aoo. Yoe o?aaiaaiey aeeth/atho:

aeieoiaioaeueiia ioi?ieaiea yeiiiie/aneeo niauoee;

niiinoaaeiinoue o/aoiuo iieacaoaeae n ieaiiauie;

iieiioo;

naiaa?aiaiiinoue;

i?ei?eoao niaea?aeaiey iaae oi?iie;

oi/iinoue;

nouanoaaiiinoue;

iai?ioeai?a/eainoue;

yniinoue e aeinooiiinoue;

yeiiiie/iinoue e ?aoeeiiaeueiinoue.

Aeieoiaioaeueiia ioi?ieaiea yeiiiie/aneeo niauoee icia/aao, /oi eaaeaeue
oaeo oicyenoaaiiie aeayoaeueiinoe aeieaeai auoue caoeene?iaai a
ienueiaiiie oi?ia. Ionoonoaea aeieoiaioa icia/aao, /oi yeiiiie/aneia
niauoea ia eiaei ianoa. E oieueei anee aoaeao onoaiiaeaii, /oi
eaeia-eeai niauoea ia iaoei io?aaeaiey a o/aoa, oi yoi neaaeoao
?anniao?eaaoue eae ?acoeueoao i?aaeiaia?aiiiai eee iai?aaeiaia?aiiiai
eneaaeaiey o/aoiuo aeaiiuo eee iaaiciiaeiinoe o/aoa aeeyoue ia
ioaeaeueiua niauoey (iai?eia?, aicieeiiaaiea iioa?ue
oiaa?ii-iaoa?eaeueiuo oeaiiinoae a neeo anoanoaaiiie oauee).

Nai oaeo oicyenoaaiiie aeecie (yeiiiie/aneiai niauoey) i?eciaaony a
o/aoa eae iiiaioiue (a?aiaiiie) i?eciae oicyenoaaiiiai i?ioeanna a
oi?aaeaiee i?aaiecaoeeae, a ?acoeueoaoa eioi?iai i?ienoiaeeo
iiaeoaa?aeaeaiea ninoaaa aa aeoeaia, eo eciaiaiey, ?aaii enoi/ieeia
oi?ie?iaaiey eee oao e ae?oaeo iaeiia?aiaiii. A?aiaiiie oaeoi? aeaao
aiciiaeiinoue ?ane?uoue nouiinoue eiie?aoiiai yeiiiie/aneiai niauoey ia
/aoei oeene?iaaiiue iiiaio, iaeiia?aiaiii ia auoiaea e aoiaea
eioi?iaoeee. Ia?aeeaeueii ?aoaaony e ae?oaay caaea/a, auoaeathuay
iaiin?aaenoaaiii ec nouiinoe aeaieiie caiene: aeaoa ?aaeno?aoeee oaeiai
niauoey inouanoaeyaony a iaeiii ?aaeeia n auiieiaieai ooieoeee
i?aaeaa?eoaeueiiai eiio?iey — iaiouaieaiui yeaiaioii, i?enouei
aooaaeoa?neiio o/aoo.

Niiinoaaeiinoue o/aoiuo iieacaoaeae n ieaiiauie ?aaeecoao iaeio ec
aaaeiuo ooieoeee aooaaeoa?neiai o/aoa — ooieoeeth eiio?iey.

O/aoiua iieacaoaee aeieaeiu auoue niiinoaaeiu n iieacaoaeyie
aecian-ieaia, iineieueeo, n iaeiie noi?iiu, iineaaeiea ia noaaeee
i?iaiice?iaaiey oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey
?ac?aaaouaaeenue ia iniiaa iieacaoaeae o/aoa, a n ae?oaie noi?iiu,
iieo/aiea eioi?iaoeee i oiaea auiieiaiey ieaiiauo iieacaoaeae
iaaiciiaeii aac aeaiiuo aooaaeoa?neiai o/aoa.

I?e ianiaethaeaiee aeaiiiai o?aaiaaiey ninoaaeaiea aecian-ieaia ia eiaao
niunea.

Aieaa oiai, i?eiaiaiea aeaiiiai o?aaiaaiey i?aaeiieaaaao iaiaoiaeeiinoue
niiinoaaeaiey niioaaonoaothueo iieacaoaeae, iieo/aiiuo a oeaeyo ioeaiee
?acoeueoaoia onoaaiie aeayoaeueiinoe i?aaiecaoeee n aiaeiae/iuie
iieacaoaeyie ae?oaeo ?iaenoaaiiuo ii aeayoaeueiinoe i?aaiecaoeee.
Anoanoaaiii, oaeia niiinoaaeaiea iineo ia?aie/aiiue oa?aeoa?, iineieueeo
iaeioi?ay eioi?iaoeey ninoaaeyao eiiia?/aneoth oaeio e e?oa aa
iieueciaaoaeae aanueia ia?aie/ai.

Iieiioa i?aaeiieaaaao oi?ie?iaaiea o/aoiie eioi?iaoeee a iauaia,
ioaa/athuai ioaeaeai oi?aaeaiey a i?aaeaeao oao a?aieoe, eioi?ua
ii?aaeaeythony aeaiaaeiui ecia?eoaeai.

Aa?aioeae iieiiou o/aoiie eioi?iaoeee yaeyaony aaconeiaiia io?aaeaiea a
o/aoa anao oicyenoaaiiuo iia?aoeee ca io/aoiue ia?eiae,
iiaeoaa?aeaeaiiia iaoa?eaeaie eiaaioa?ecaoeee aeoeaia e iaycaoaeuenoa
i?aaiecaoeee.

Ecauoi/iay eioi?iaoeey oaei?iaeaao aa iieo/aiea, oneiaeiyao aaaeaiea
aooaaeoa?neiai o/aoa, aeaeaao iaiaa i?ic?a/iie i?e i?eiyoee eiie?aoiuo
?aoaiee e a eiia/iii eoiaa nieaeaao yooaeoeaiinoue eiio?iey. Iineaaeiee
oaeoi? eiaao ianoi e a neo/aa, eiaaea o/aoiua aeaiiua iiaeaioiaeaiu ia a
iieiii iauaia.

Naiaa?aiaiiinoue i?aaeoniao?eaaao i?aaeinoaaeaiea aiia?aoo oi?aaeaiey e
aiaoiei iieueciaaoaeyi eioi?iaoeee «oio/an, aia?aiy». Ionoaaaiea ai
a?aiaie iieo/aaiie eioi?iaoeee io niaa?oaaiuo oicyenoaaiiuo iia?aoeee ia
iicaieyao naiaa?aiaiii ieacuaaoue aeeyiea ia i?ioeann oi?aaeaiey e
aeaeaao aa, ii nouanoao, iaioaeiie.

A oi aea a?aiy naiaa?aiaiiinoue ia aa?aioe?oao iieaciinoue eioi?iaoeee.
A nayce n yoei aeaiiia o?aaiaaiea aeieaeii auoue iaiouaieaiui naienoaii
ioaeeeoaiie aooaaeoa?neie io/aoiinoe. Oieueei a oaeii neo/aa aa
iioaioeeaeueiua iieueciaaoaee iaeaeoo iieaciia a oaeie eioi?iaoeee i?e
oneiaee, /oi iia nieceo a eo aini?eyoee iaii?aaeaeaiiinoue a ioeaiea
i?aaenoaaeaiee i eiie?aoiuo niauoeyo.

I?ei?eoao niaea?aeaiey iaae oi?iie icia/aao, /oi niaethaeaiea i?aaiaie
ii?iu e yeiiiie/aneie oeaeaniia?aciinoe niaa?oaiiuo oaeoia oicyenoaaiiie
aeayoaeueiinoe aeieaeii i?aiaeaaeaoue iaae oi?iie, ?aaeaiaioe?iaaiiie
niioaaonoaothueie ii?iaoeaiuie aeieoiaioaie. Aeaiiia o?aaiaaiea oioy e
iauyaeaii, iaeiaei a ?aaeueiie aeecie inouanoaeaiea aai i?aaenoaaeyaony
aanueia i?iaeaiaoe/iui.

Oi/iinoue ecia/aeueii i?enoua aooaaeoa?neiio o/aoo, iineieueeo auoaeaao
ec aai ioee/eoaeueiuo ea/anoa — aeieoiaioaeueiiai ioi?ieaiey e
iai?a?uaiie ?aaeno?aoeee yeiiiie/aneeo niauoee eeoeaie, ii noaoono
ioaaonoaaiiuie ca eo eniieiaiea.

Aaconeiaii, aeaiiia o?aaiaaiea ia ?anniao?eaaaony eae aaniethoiia,
iineieueeo ia anaaaea oaeay oi/iinoue aiciiaeia. Iiyoiio a i?yiie nayce
n o?aaiaaieai oi/iinoe aooaaeoa?neie eioi?iaoeee iaoiaeeony o?aaiaaiea
aa cia/eiinoe.

Aeaiiue iiaeoiae aei ia?aoiaea e ?uii/iie yeiiiieea ia aue aeaeea?e?iaai
a ioa/anoaaiiii aooaaeoa?neii o/aoa. Oaia?ue ii i?eciaaony e i?eieiaaony
ai aieiaiea, anee ?acia? cia/eiinoe iiaeao ieacaoueny a i?aaeaeao
a?aieoeu, ieacuaathuae nouanoaaiiia aeeyiea ia i?eiyoea ?aoaiee
niioaaonoaothueie iieueciaaoaeyie. I?e yoii ia eiaao cia/aiey, eiaei ee
ianoi i?aaeiaia?aiiia eee iai?aaeiaia?aiiia eneaaeaiea aooaaeoa?neie
io/aoiinoe. Aeaaiia — eaeia aa ?acia?, ieacaaoee ?aoathuaa aeeyiea ia
eaaeeoeoee?iaaiiiai iieueciaaoaey, naeaeaaoaai ia iniiaa oaeie
io/aoiinoe ioeai/iua auaiaeu eee i?eiyaoaai ioeai/iua ?aoaiey.

Enoiaeiie aacie a i?eiyoee oaeeo ioeai/iuo auaiaeia iiaeao auoue eae
neeoeii aieueoie, oae e neeoeii iaeue iauai o/aoiuo aeaiiuo.

A ia?aii neo/aa iieaciinoue eioi?iaoeee oa?yaony ec-ca aa ecauoi/iinoe e
iaaiciiaeiinoe ioeaieoue aa cia/eiinoue a ?acoeueoaoa iaee/ey
iaaaeaeaaoiuo aeaiiuo.

Ai aoi?ii neo/aa iaaeinoaoie eioi?iaoeee ia iicaieyao niioaaonoaothuaio
iieueciaaoaeth nieaie?iaaoue iaaeaaeiia i?iaiice?iaaiea ia ioaeaeueiuo
naaiaioao aai i?aaei?eieiaoaeueneie aeayoaeueiinoe.

Oaeei ia?acii, a iaieo neo/ayo ?acoeueoao aoaeao iaeei e oio aea —
i?eiyoea iaiainiiaaiiuo ?aoaiee.

Nieceoue ii?ia iia?aoiinoe i?e ii?aaeaeaiee nouanoaaiiinoe aiciiaeii
iooai ?ac?aaioee ?acee/iuo aa?eaioia n eniieueciaaieai n?aaenoa
au/eneeoaeueiie oaoieee e iineaaeothuei eo niiinoaaeaieai a i?ioeanna
i?eiyoey eiie?aoiuo ?aoaiee.

O?aaiaaiea nouanoaaiiinoe aooaaeoa?neie eioi?iaoeee, aa cia/eiinoe
aeaeea?e?iaaii i. 4 no. 13 OC ?O «I aooaaeoa?neii o/aoa»:
«Iiynieoaeueiay caienea e aiaeiaie aooaaeoa?neie io/aoiinoe aeieaeia
niaea?aeaoue nouanoaaiioth eioi?iaoeeth ia i?aaiecaoeee, aa oeiainiaii
iieiaeaiee, niiinoaaeiinoe aeaiiuo ca io/aoiue e i?aaeoanoaothuee aio
aiaeu, iaoiaeao ioeaiee e nouanoaaiiuo noaoueyo aooaaeoa?neie
io/aoiinoe». Nouanoaaiiinoue a ioa/anoaaiiii o/aoa a aeaea
ioiineoaeueiiai iieacaoaey (ia iaiaa 5%) ii ioiioaieth e iauaio eoiao
niioaaonoaothueo aeaiiuo, ?aiaa aeaeea?e?oaiay a Eino?oeoeee i ii?yaeea
caiieiaiey oi?i aiaeiaie aooaaeoa?neie io/aoiinoe (i. 4.31 i?eeaca IO ?O
io 12.11.96 a. ? 97 a ?aae. iineaaeothueo eciaiaiee e aeiiieiaiee), n
ioiaiie iineaaeiae ia oo?aoeea naiaai cia/aiey. O?aaiaaiea
nouanoaaiiinoe oeacuaaaony a IAO 4/99 «Aooaaeoa?neay io/aoiinoue
i?aaiecaoeee». Aa ?ane?uoea a aooaaeoa?neie io/aoiinoe aeieaeii auoue
i?iecaaaeaii iainiaeaiii a aeaea oeacaiey iieacaoaeae ia ioaeaeueiuo
aeoeaao, iaycaoaeuenoaao, aeioiaeao, ?anoiaeao e oicyenoaaiiuo
iia?aoeeyo i?e oneiaee, /oi aac ciaiey i ieo caeioa?aniaaiiuie
iieueciaaoaeyie iaaiciiaeii i?aaeeueii ioeaieoue oeiainiaia iieiaeaiea
i?aaiecaoeee eee oeiainiaua ?acoeueoaou aa aeayoaeueiinoe.

Aieaa oiai, i?eciaiea eioi?iaoeee nouanoaaiiie neaaeoao o/eouaaoue a
ethaii neo/aa, iineieueeo aa i?iione eee eneaaeaiea iiaoo iiaeeyoue ia
i?eiyoey iaiaaeaea?aie e?aoein?i/iuo yeiiiie/aneeo ?aoaiee. Iacaaeneii
io ?acia?a cia/eiinoe o/aoiie eioi?iaoeee ?aaeecaoeey aeaiiiai
o?aaiaaiey aiciiaeia eeoue a oii neo/aa, anee aa enoi/iee aoaeao eiaoue
ia?aoioth naycue n niioaaonoaothueie iieueciaaoaeyie.

A no?aiao n ?acaeoie ?uii/iie yeiiiieeie ?anniao?eaaaiia o?aaiaaiea
aooaaeoa?neiai o/aoa eioi?iio aeieaeia ioaa/aoue iieaciay eioi?iaoeey,
iieo/eei iacaaiea «?aaeeci».

Iai?ioeai?a/eainoue enoiaeeo ec i?aaeiieiaeaiey, /oi aeaiiua oaeouaai
o/aoa a ?ac?aca ioaeaeueiuo aeaeia eiouanoaa e enoi/ieeia oi?ie?iaaiey
anaaaea aeieaeiu niioaaonoaiaaoue iai?ioai e inoaoeo iauaaeeiythuaai eo
yeiiiie/anee iaeii?iaeiiai iauaeoa o/aoa ia ia?aia /enei eaaeaeiai
ianyoea.

ssniinoue e aeinooiiinoue i?aaeiieaaaao aiciiaeiinoue i?yiiai
eniieueciaaiey o/aoiie eioi?iaoeee aeey oeaeae oi?aaeaiey, a i?e
iaiaoiaeeiinoe — e i?iaaaeaiey ii?aaeaeaiiie aa a?oiie?iaee.

Yeiiiie/iinoue e ?aoeeiiaeueiinoue — iai?aiaiiia o?aaiaaiea i?e
inouanoaeaiee ooieoeee oi?aaeaiey. Niaea?aeaiea aeaiiiai o?aaiaaiey
icia/aao, /oi noieiinoue iieo/aiey eioi?iaoeee anaaaea aeieaeia auoue
ieaea noieiinoe ?acoeueoaoia, iaeeaeaaiuo io eniieueciaaiey yoie
eioi?iaoeee. A i?ioeaiii neo/aa oaeoth neooaoeeth neaaeoao
?anniao?eaaoue eae i?eciae oiai, /oi aiia?ao aooaaeoa?ee ia ni?aaeyaony
n aiceiaeaiiuie ia iaai ooieoeeyie. A oi aea a?aiy oi?iuaiea
aooaaeoa?neiai o/aoa, eae iaeii ec iai?aaeaiee aai ?aoeeiiaeueiinoe e
yeiiiie/iinoe, ia aeieaeii inouanoaeyoueny a oua?a niaethaeaieth
iaycaoaeueiuo o?aaiaaiee aeaenoaothueo ii?iaoeaiuo aeieoiaioia.

?anniio?aiiua i?eioeeiu, o?aaiaaiey e niiniau aaaeaiey aooaaeoa?neiai
o/aoa oi?ie?otho aai iaoiaeieiae/aneoth aaco, eioi?ay i?eiaiyaony ii
ioiioaieth e niioaaonoaothuei iauaeoai, a iniiaa eioi?ie eaaeao
?ac?aaioaiiua iieiaeaiey (noaiaea?ou), ae?oaea ii?iaoeaiua aeou e
iaoiaee/aneea oeacaiey.

3. Iieueciaaoaee aooaaeoa?neie eioi?iaoeee

A neeo aeinoieinoa, i?enoueo aooaaeoa?neiio o/aoo, /oi auei ioia/aii
?aiaa, aai ia?aaeei iacuaatho «ycueii aeciana», anaiauei ycueii
aeaeiaiai iauaiey o/anoieeia ?acaeoiai ?uiea. Ia ycuea aooaaeoa?neiai
o/aoa niioaaonoaothuay eioi?iaoeey aeiaiaeeony aei aai iieueciaaoaeae.
Iieueciaaoaeai aooaaeoa?neie io/aoiinoe i?eciaaony ethaia th?eaee/aneia
eee oece/aneia eeoei, caeioa?aniaaiiia a eioi?iaoeee ia i?aaiecaoeee. A
nayce n yoei i?aaenoaaeyao eioa?an e?oa iieueciaaoaeae o/aoiie
eioi?iaoeee. Ianiio?y ia oi, /oi aeaiiue e?oa iieueciaaoaeae aeinoaoi/ii
noaaeeai, eo o?aaiaaiey e yoie eioi?iaoeee ?acee/iu. ?acee/ea aucaaii a
ia?aoth i/a?aaeue oa?aeoa?ii eo eioa?ania. Iaeieo eioa?anoao aeioiae ia
aeiaeaiiue a aeaiioth oe?io eaieoae, ae?oaeo — iaeiaeaiea iaeiaii yoiai
aeioiaea, o?aoueeo — iieiioa e naiaa?aiaiiinoue iieaou cao?a/aiiiai
o?oaea e o. ae. Ia niaea?aeaiea ?acee/ee ieacuaaao aeeyiea oaeaea ninoaa
iieueciaaoaeae.

A niioaaonoaee n iauae eiioeaioeeae iaaeaeoia?iaeiuo noaiaea?oia
aooaaeoa?neiai o/aoa iieueciaaoaeyie o/aoiie eioi?iaoeee yaeythony:
neoaeauea, iinoaaueee, e?aaeeoi?u, eiaanoi?u, iieoiaoaee,
i?aaeoaeuenoai, iauanoaaiiinoue.

Ia?aoth a?oiio ninoaaeytho aioo?aiiea iieueciaaoaee. A oe?ieii eiioaenoa
e iei ioiinyony: aaeieieno?aoeey oe?iu, aa iaiaaeaea?u, iaeiiaoe,
ia?niiae oe?iu. Aaeieieno?aoeey iieuecoaony o/aoiie eioi?iaoeeae ia anao
noaaeeyo i?eiyoey oi?aaeai/aneeo ?aoaiee: i?e ieaie?iaaiee, eiio?iea e
ioeaiea yooaeoeaiinoe naiie ooieoeee oi?aaeaiey. Ana aeaenoaey
aaeieieno?aoeee iai?aaeaiu ia iaania/aiea oeiainiaie onoie/eainoe oe?iu.
Iiyoiio niaea?aeaiea aii?inia, ia eioi?ua aeieaeia aeaoue ioaao
aooaaeoa?ey, iiaeaioaaeeaay iaiaoiaeeiua aeaiiua, iieacuaaao noaiaiue
iaania/aiiinoe iaoa?eaeaie aeey caa?ocee i?iecaiaenoaaiiuo iiuiinoae,
ninoiyiea ?an/aoia n iinoaaueeaie ii i?eia?aoaieth iai?oaeiaaiey,
ioaeaeueiuo iaeiaiiaaiee iaoa?eaeia, a oaeaea oiai, eae oi?ie?oaony
oaa?e/ii-caaiaeneay naaanoieiinoue ecaioiaeaiiie i?iaeoeoeee, eaeiaa
oaiaeaioeey eciaiaiey aeaaeoi?neie caaeieaeaiiinoe a nayce n
iaieaoaaeaie iieoiaoaeae, e o. i. Ia?niiae oe?iu ioaeaeaaony a o/aoiie
eioi?iaoeee a oie ia?a, a eaeie iia ?ane?uaaao aio iieiaeaiea i
oeiainiaie onoie/eainoe i?aaei?eyoey, i?aaeaea anaai a /anoe iieiiou e
naiaa?aiaiiinoe auieaou ca?aaioiie ieaou, nioeeaeueiuo iiniaee,
ia?niaeoeau aeaeueiaeoae caiyoinoe ia i?iecaiaenoaa.

Aiaoieo iieueciaaoaeae iiaeii ?acaeaeeoue ia niioaaonoaothuea a?oiiu n
oi/ee c?aiey ii?i a?aaeaeaineiai caeiiiaeaoaeuenoaa e ioiioaiey eo e
o/aoiie eioi?iaoeee.

Ii ia?aiio i?eciaeo auaeaeythony th?eaee/aneea e oece/aneea eeoea.

TH?eaee/aneei eeoeii ii caeiiiaeaoaeuenoao (no. 48 AE ?O) i?eciaaony
i?aaiecaoeey, eioi?ay eiaao a nianoaaiiinoe, oicyenoaaiiii aaaeaiee eee
iia?aoeaiii oi?aaeaiee iainiaeaiiia eiouanoai e ioaa/aao ii naiei
iaycaoaeuenoaai yoei eiouanoaii, iiaeao io naiaai eiaie i?eia?aoaoue e
inouanoaeyoue eiouanoaaiiua e ee/iua iaeiouanoaaiiua i?aaa, ianoe
iaycaiiinoe, auoue enooeii e ioaao/eeii a noaea.

Auaatho eiiia?/aneea e iaeiiia?/aneea i?aaiecaoeee.

Eiiia?/aneea i?aaiecaoeee i?aaenoaaeaiu oicyenoaaiiuie oiaa?euanoaaie e
iauanoaaie. Eo ninoaa aeeth/aao iieiua oiaa?euanoaa, oiaa?euanoaa ia
aa?a (eiiiaiaeeoiua oiaa?euanoaa), iauanoaa n ia?aie/aiiie
ioaaonoaaiiinoueth (III), iauanoaa n aeiiieieoaeueiie ioaaonoaaiiinoueth
(IAeI), aei/a?iea e caaeneiua iauanoaa, aeoeeiia?iua iauanoaa,
ainoaea?noaaiiua e ioieoeeiaeueiua oieoa?iua i?aaei?eyoey.

Ia?aua aeaa no?oeoo?u ioiinyony e oicyenoaaiiui oiaa?euanoaai. Eo
iniaaiiinoue ninoieo a oii, /oi onoaaiue eaieoae — iniiaiie enoi/iee
oi?ie?iaaiey aeoeaia i?aaiecaoeee ia noaaeee ia?aciaaiey oaeeo no?oeoo?
— ninoieo ec aeieae (aeeaaeia) o/anoieeia (o/?aaeeoaeae). I?e/ai e
iineaaeiei ia?yaeo n eiiia?/aneeie i?aaiecaoeeyie iiaoo ioiineoueny e
eiaeeaeaeoaeueiua i?aaei?eieiaoaee. A oi aea a?aiy inoaeueiua
oicyenoaaiiua iauaaeeiaiey i?eciathony eae oicyenoaaiiua iauanoaa (e?iia
ainoaea?noaaiiuo e ioieoeeiaeueiuo oieoa?iuo i?aaei?eyoee, anee eiia ia
onoaiiaeaii caeiiii).

O/anoieeaie oicyenoaaiiuo iauanoa e aeeaae/eeaie a eiiiaiaeeoiuo
oiaa?euanoaao iiaoo auoue ia?yaeo n th?eaee/aneeie eeoeaie e ioaeaeueiua
a?aaeaeaia.

Oa?aeoa?iay iniaaiiinoue oicyenoaaiiuo iauanoa, i?aaeaea anaai
aeoeeiia?iuo, a i?e?iaea oi?ie?iaaiey onoaaiiai eaieoaea,
i?aaenoaaeaiiiai ii?aaeaeaiiui eiee/anoaii i?inouo e aieinothueo aeoeee
ii onoaiiaeaiiie iiieiaeueiie noieiinoe.

Ainoaea?noaaiiua e ioieoeeiaeueiua oieoa?iua i?aaei?eyoey, oioy e
i?eciathony eiiia?/aneeie i?aaiecaoeeyie, ii ia iaaeaeaiu i?aaii
nianoaaiiinoe ia aeoeau, iaoiaeyueany ia eo aaeaina. Yoe aeoeau
yaeythony iaaeaeeiuie e iioiio ia iiaoo auoue ?ani?aaeaeaiu ii aeeaaeai
(aeieyi, iayi), a oii /enea iaaeaeo eo ia?niiaeii.

Iaeiiia?/aneea i?aaiecaoeee – yoi iio?aaeoaeueneea eiiia?aoeau,
iauanoaaiiua e ?aeeaeiciua i?aaiecaoeee (iauaaeeiaiey), oiiaeu,
o/?aaeaeaiey, a oaeaea iauaaeeiaiey th?eaee/aneeo eeoe (annioeeaoeee e
nithcu). Iie i?ecaaiu oaeiaeaoai?youe iauanoaaiiua iio?aaiinoe.
Ecaea/aiea i?eauee aeey ieo iineo aoi?inoaiaiiue oa?aeoa?.
I?aaei?eieiaoaeueneie aeayoaeueiinoueth iie ai?aaa caieiaoueny oieueei a
oii neo/aa, anee iia iai?aaeaia ia ?aaeecaoeeth oeaeae, i?aaeoniio?aiiuo
eo onoaaaie.

Ii aoi?iio i?eciaeo aiaoieo iieueciaaoaeae iiaeii eeanneoeoee?iaaoue ii
o?ai a?oiiai (eeannai):

Eiathueo i?yiie oeiainiaue eioa?an.

Ia eiathueo i?yiiai oeiainiaiai eioa?ana.

Aac oeiainiaiai eioa?ana.

Aiaoiea iieueciaaoaee, eiathuea i?yiie oeiainiaue eioa?an e aeaiiie
i?aaiecaoeee, — yoi caeiiaeaaoeu, e?aaeeoi?u, iinoaaueee e iieoiaoaee,
aoaeouea aeoeeiia?u, eo eiinoeueoaiou. Aiaoieo iieueciaaoaeae i?aaeaea
anaai eioa?anotho aii?inu eiiiainaoeee ia aeiaeaiiue eaieoae: aica?ao
caeiia, aeeth/ay i?ioeaiou; aiciauaiea aeiaiai?iie (ioioneiie) oeaiu
oiaa?a; iieo/aiea aeeaeaeaiaeia; yeiiiie/aneay oeaeaniia?aciinoue
iaeaaeeaaiey aeaeiauo naycae e o. i. Iinoaaueee e ae?oaea eiiia?/aneea
eiio?aaaiou caeioa?aniaaiu a iieo/aiee o/aoiie eioi?iaoeee, iaeiicia/ii
iicaieythuae i?eeoe e auaiaeo i naiaa?aiaiiinoe iieo/aiey aeaiaaeiuo
n?aaenoa io i?iaeaaee eie i?iaeoeoeee (?aaio, oneoa).

Aiaoiea iieueciaaoaee, ia eiathuea i?yiiai oeiainiaiai eioa?ana, — yoi a
ia?aoth i/a?aaeue iaeiaiaua i?aaiu. Iniiaiay eo caaea/a — nai? iaeiaia e
eiuo ieaoaaeae (oaiiaeaiiuo iioeei, oo?aoia, iaie, iaonoiae e i?.).

I?ioanneiiaeueiuo o/anoieeia oiiaeiaiai ?uiea — eiaanoi?ia — eioa?anoao
aeioiaeiinoue (eioe?iaea) oeaiiuo aoiaa yieoaioa, e iniaaiii — noaiaiue
?enea, naycaiiay n i?eia?aoaieai aeoeee.

Ia ?acieoea iaaeaeo i?iaeaaeiie e iieoiiie oeaiie aeoeee e ae?oaeo
oeaiiuo aoiaa, ieacaiee iin?aaeie/aneeo oneoa aai o/anoieee oi?ie?otho
naie oeiainiaue ?acoeueoao. Ni?in e i?aaeeiaeaiea ia oeaiiua aoiaae
yieoaioa ii?aaeaeythony a caaeneiinoe io aai oeiainiaie onoie/eainoe.
Ii?aaeaeeoue aa noaiaiue i?ioanneiiaeueiua o/anoieee oiiaeiaiai ?uiea
iiaoo ii aeaiiui ia?eiaee/anee ioaeeeoaiie oeiainiaie io/aoiinoe
nianoaaiieeia, ca?aaeno?e?iaaiiuo ia oiiaeiauo ae?aeao.

I?aaeoaeuenoaaiiua no?oeoo?u — yoi i?aaiu ii oi?aaeaieth yeiiiieeie
(Ieienoa?noai yeiiiie/aneiai ?acaeoey e oi?aiaee ?O, Ieienoa?noai
oeiainia ?O, Aineiinoao ?O e ae?.), eioi?ua caieiathony eco/aieai
o/aoiie e oeiainiaie eioi?iaoeee a oie ia?a, a eaeie yoi eiaao ioiioaiea
e i?iaiice?iaaieth ?acaeoey ioaeaeueiuo i?iecaiaenoa e io?aneae
ia?iaeiiai oicyenoaa, ii?aaeaeaieth i?iii?oeee, oaiiia ?inoa, ?an/aoo
iaoeeiiaeueiiai aeioiaea e ae?oaeo aiaeiae/iuo noaoenoe/aneeo
iieacaoaeae.

Aac oeiainiaiai eioa?ana a ninoaaa i?i/eo a?oii, yaeythueony
iieueciaaoaeyie aooaaeoa?neie eioi?iaoeee, auaeaeythony
i?ioanneiiaeueiua nithcu, aoaeeoi?neea e eiinaeoeiaiaua oe?iu, iaaiiua
?aaioieee, ainoaea?noaaiiua o/?aaeaeaiey e o. i.

I?ioanneiiaeueiua nithcu eco/atho oeiainiaua io/aou oe?i ia i?aaeiao
iainiiaaiiinoe e oeaeaniia?aciinoe caeeth/aaiuo eieeaeoeaiuo aeiaiai?ia,
eo i?ieiiaaoeee.

Ainoaea?noaaiiua o/?aaeaeaiey ia ?aaeiiaeueiii o?iaia, ianaeaiea aieueoa
eioa?anothony aeaiiie io/aoiinoueth n oi/ee c?aiey oeiainiaiai ninoiyiey
i?aaiecaoeee e eo niiniaiinoe ?aoaoue nioeeaeueii-yeiiiie/aneea i?iaeaiu
a a?aieoeao ioaeaeueiuo ?aeiiia, iinaeeia e i?.

Oaeei ia?acii, aeey oiai /oiau o/aoiay eioi?iaoeey ?ane?uaaea a
io/aoiinoe a oeacaiiii ?ac?aca ?acoeueoaou oeiainiai-oicyenoaaiiie
aeayoaeueiinoe eiie?aoiie oe?iu, any iaoiaeieiaey aa aooaaeoa?neiai
o/aoa aeieaeia auoue iai?aaeaia ia ?aaeecaoeeth oao oeaeae, eioi?ua
ii?aaeaeaiu aai iieueciaaoaeyie. A oi aea a?aiy a oneiaeyo iaee/ey
eiieo?aioiie n?aaeu iaaeaeo ioaeaeueiuie iieueciaaoaeyie aooaaeoa?neie
eioi?iaoeee e iauaeoeaiie iaiaoiaeeiinoueth iaania/aiey aa eiiia?/aneie
oaeiu enoiaey ec o?aaiaaiee, i?aaeuyaeyaiuo aioo?aiieie e aiaoieie
iieueciaaoaeyie e niaea?aeaieth o/aoiie eioi?iaoeee, a ?uii/iie
yeiiiieea auaeaeythony aeaa aeaea aooaaeoa?neiai o/aoa: oi?aaeai/aneee
(i?iecaiaenoaaiiue) e oeiainiaue.

Oi?aaeai/aneee o/ao, eae oaea ioia/aeinue, iiaeaioaaeeaaao eioi?iaoeeth
aeey aioo?aiieo iieueciaaoaeae — iaiaaeaea?ia, inouanoaeythueo
oi?aaeaiea i?aaei?eyoeai.

Oeiainiaue o/ao eiaao oeaeueth i?aaenoaaeoue eioi?iaoeeth aeey aiaoieo
iieueciaaoaeae, ia aoiaeyueo a ninoaa ia?niiaea i?aaei?eyoey. Iiyoiio
oi?ie?oaiay ia aai iniiaa oeiainiaay io/aoiinoue ia niaea?aeeo
eiiia?/aneie oaeiu e ia?aae ioaeeeaoeeae, i?e iaee/ee niioaaonoaothueo
oneiaee, iiaeaa?aaaony iacaaeneiie aoaeeoi?neie i?iaa?ea ia i?aaeiao aa
aeinoiaa?iinoe.

4. Caaea/e aooaaeoa?neiai o/aoa e i?aaeuyaeyaiua e iaio o?aaiaaiey

I?ei?eoaoiia ianoi aooaaeoa?neiai o/aoa n?aaee ae?oaeo aeaeia
oicyenoaaiiiai o/aoa a neeo aai ioee/eoaeueiuo i?eciaeia
i?aaeii?aaeaeeei e aieaa cia/eiua caaea/e, eioi?ua ii i?ecaai ?aoaoue a
i?ioeanna eniieueciaaiey iaoa?eaeueiuo, o?oaeiauo e oeiainiauo ?ano?nia
i?aaiecaoeee.

N?aaee yoeo caaea/ ia ia?aia ianoi aunooiaao caaea/a ii i?aaeinoaaeaieth
?oeiaiaenoao i?aaiecaoeee aeaiiuo aeey ninoaaeaiey aecian-ieaia
i?aaiecaoeee e inouanoaeaiey eiio?iey ca aai auiieiaieai.

Aeieoiaioaeueii iiaeoaa?aeaeaiiua oaeou oicyenoaaiiie aeecie ia iniiaa
eo nieioiie ?aaeno?aoeee e naiaa?aiaiii i?aaeinoaaeaiiua ?aaioiaeaoaeth
iicaieytho ?aaeeciaaoue yoo caaea/o aeieaeiui ia?acii e a onoaiiaeaiiua
n?iee. Iniiaiiieaaathueie oaeoi?aie yoiai aunooiatho aeaa iiiaioa:

ee/iay iaoa?eaeueiay caeioa?aniaaiiinoue aooaaeoa?a ia niioaaonoaothuai
?aai/ai ianoa;

ee/iay ia?niiaeueiay ioaaonoaaiiinoue eeoe, eiathueo i?yiia ioiioaiea e
oi?ie?iaaieth niioaaonoaothuae o/aoiie eioi?iaoeee. Yoio iiaeoiae
aeieaeai auoue cae?aieai eae a aeieaeiinoiie eino?oeoeee eaaeaeiai
?aaioieea, caiyoiai a noa?a oi?aaeaiey, oae e iaicia/ai a a?aoeea
aeieoiaioiiai?ioa. Iineaaeiee ?ac?aaaouaaaony aeaaiui aooaaeoa?ii e
ooaa?aeaeaaony ?oeiaiaeeoaeai i?aaiecaoeee.

Iiyoiio /oiau aeaiiay caaea/a auea ?aaeeciaaia a iieiii iauaia, o?iaaiue
eaaeeoeeaoeee aooaaeoa?a eae i?ioanneiiaea aeieaeai auoue aanueia
aunieei. Io iaai o?aaoaony iaee/ea ciaiee ia oieueei a iaeanoe
aooaaeoa?neiai caeiiiaeaoaeuenoaa. Ii aeieaeai aeinoaoi/ii naiaiaeii
i?eaioe?iaaoueny a i?eiaiaiee ae?oaeo ii?i i?aaa (a?aaeaeaineiai,
o?oaeiaiai, iaeiaiaiai e ae?.). Aieaa oiai, a ?aaeecaoeee oeacaiiie auoa
caaea/e io iaai o?aaoaony i?aaeeueiia i?eiaiaiea oao eee eiuo ii?i,
eiathueo i?ioeai?a/ey a oneiaeyo acaeiiaeaenoaey ?acee/iuo aeaeia
caeiiiaeaoaeuenoaa.

?aaeecaoeey aeaiiie caaea/e iicaieyao ioeaieoue yooaeoeaiinoue
i?eieiaaiuo ?aoaiee aiia?aoii oi?aaeaiey a iai?aaeaiee aeinoeaeaiey
eiia/iie oeaee — iieo/aiea yeiiiie/aneie auaiaeu. Iiyoiio iieiay e
naiaa?aiaiiay o/aoiay eioi?iaoeey ia eiouanoaaiiii iieiaeaiee
i?aaiecaoeee ia eiie?aoiuo iai?aaeaieyo (naaiaioao) ?uiea aanueia
iieacia ia oieueei aioo?aiiei iieueciaaoaeyi aeaiiie eioi?iaoeee, ii e
aiaoiei. Yoa ii?ia yaeyaony iauai?eiyoie, iineieueeo oicyenoaaiiua
i?ioeannu, inouanoaeyaiua a i?aaiecaoeee a niioaaonoaee n aa onoaaiie
aeayoaeueiinoueth, iaiuneeiu aac o/anoey ae?oaeo th?eaee/aneeo e
oece/aneeo eeoe. Ionthaea — eiiieaeniinoue ?aoaiey aeaiiie caaea/e e a
oi aea a?aiy aa aeooaeueiinoue.

Aoi?ay caaea/a aooaaeoa?neiai o/aoa ianao a naaa aiaeeoe/aneee aniaeo
oao iineaaenoaee, eioi?ua onoaiaaeeaathony a i?ioeanna inouanoaeaiey
eiio?iey ni noi?iiu aiia?aoa aooaaeoa?ee ca niaethaeaieai aeaenoaothuaai
caeiiiaeaoaeuenoaa ?inneeneie Oaaea?aoeee, aa noauaeoia.

A i?ioeanna ?aaeecaoeee aeaiiie caaea/e onoaiaaeeaaaony i?aaeaea
anaai-oeaeaniia?aciinoue oao eee eiuo ?aoaiee, eo iieiaeeoaeueiua e
io?eoeaoaeueiua ?acoeueoaou, iaee/ea e aeaeaeaiea ioaeaeueiuo aeoeaia a
iaoa?eaeueiie e iaiaoa?eaeueiie oi?ia, noaiaiue eniieiaiey i?aaiecaoeeae
i?eiyouo a nayce n yoei iaycaoaeuenoa. Iiieii yoiai ioneaaeeaaaony
yooaeoeaiinoue eniieueciaaiey iaoa?eaeueiuo o?oaeiauo e oeiainiauo
?ano?nia ii ioiioaieth e ooaa?aeaeaiiui a onoaiiaeaiiii ii?yaeea ii?iai,
ii?iaoeaai e niaoai.

Oai naiui aiia?ao aooaaeoa?ee nicaeaao enoiaeioth aaco aeey ?aaeecaoeee
o?aoueae caaea/e, noiyuae ia?aae aooaaeoa?neei o/aoii: i?aaeioa?aoeoue
io?eoeaoaeueiua ?acoeueoaou oeiainiai-oicyenoaaiiie aeayoaeueiinoe
i?aaiecaoeee ia ioaeaeueiuo aa iai?aaeaieyo, a a neo/ayo iaaiciiaeiinoe
ono?aiaiey eo i?e/ei — naanoe e ieieioio. Oaeie iiaeoiae ?aaeecoaony
iooai iienea aioo?eoicyenoaaiiuo ?aca?aia, e a aeinoeaeaiee yoie oeaee
?ieue aooaaeoa?neiai o/aoa inoaaony aanueia cia/eiie.

Inouanoaeyy iaaeeaaeauee eiio?ieue ca i?aaeeueiui e yeiiiie/anee
iainiiaaiiui eniieueciaaieai iaoa?eaeueiuo, o?oaeiauo e oeiainiauo
?ano?nia, niaethaeaieai ?aaeeia yeiiiiee, ia a oua?a ea/anoaa
i?iaiaeeiuo ia?ii?eyoee, i?iaaaeaieai ?acoiiie eiaanoeoeeiiiie iieeoeee,
aooaaeoa?neee o/ao niinianoaoao oe?aieaieth aioo?eoicyenoaaiiiai ?an/aoa
e eae neaaenoaea yoiai — iiauoaieth oeiainiaie onoie/eainoe
i?aaiecaoeee.

?aaeecaoeey ioia/aiiuo caaea/ aiciiaeia oieueei i?e niaethaeaiee
ii?aaeaeaiiuo o?aaiaaiee, i?aaeuyaeyaiuo e aooaaeoa?neiio o/aoo.
Ia?a/aiue eo onoaiiaeai no. 8 OC ?O «I aooaaeoa?neii o/aoa». Eaaeaeia ec
i?eaaaeaiiuo a iae o?aaiaaiee i?eaioe?iaaii ia oi?ie?iaaiea aeinoiaa?iie
e naiaa?aiaiiie eioi?iaoeee aeey niioaaonoaothueo iieueciaaoaeae.
Iaeioi?ua ec ieo i?yii auoaeatho ec niaea?aeaiey aaciauo i?eioeeiia
aooaaeoa?neiai o/aoa. E iei neaaeoao ioianoe, i?aaeaea anaai, oaeea
o?aaiaaiey, eae:

iaiaoiaeeiinoue ?acaeaeueiiai o/aoa eiouanoaa, yaeythuaainy
nianoaaiiinoueth i?aaiecaoeee e i?eiaaeeaaeauaai ae?oaei th?eaee/aneei
eeoeai, iaoiaeyuaainy o aeaiiie i?aaiecaoeee;

iai?a?uaiia io?aaeaiea oaeoia yeiiiie/aneeo niauoee n iiiaioa iieo/aiey
i?aaiecaoeeae noaoona th?eaee/aneiai eeoea aei inouanoaeaiey aai
?ai?aaiecaoeeiiiuo i?ioeaaeo? a aeaea neeyiey, i?eniaaeeiaiey,
?acaeaeaiey, auaeaeaiey, i?aia?aciaaiey, a oaeaea eeeaeaeaoeee a ?aieao
aeaenoaothuaai caeiiiaeaoaeuenoaa;

aaaeaiea iainiaeaiiiai o/aoa oaeoueo cao?ao ia i?iecaiaenoai i?iaeoeoeee
e a ii?yaeea aeiaeaiee ai aiaiai?ioiua aeoeau.

Ae?oaea o?aaiaaiey /aoei ?aaeaiaioe?iaaiu caeiiiaeaoaeuenoaii e
aeeth/atho a naay neaaeothuaa:

/aoeoth iinoaiiaeo aooaaeoa?neiai o/aoa eiouanoaa, iaycaoaeuenoa e
oicyenoaaiiuo iia?aoeee i?aaiecaoeeyie a aaethoa ?inneeneie Oaaea?aoeee
— a ?oaeyo. I?eieiay ai aieiaiea iaonoie/eainoue ioa/anoaaiiie aaethou
ii ioiioaieth e ioaeaeueiui eiino?aiiui aaethoai (aia?eeaineee aeieea?,
aa?i e ae?.), eiathuei onoie/eaue eo?n, ?inneeneea i?aaiecaoeee a
niioaaonoaee n aaethoiui caeiiiaeaoaeuenoaii, i?eiyouie iieiaeaieyie
(noaiaea?oaie) ii aooaaeoa?neiio o/aoo io?aaeatho a o/aoa
niioaaonoaothuea iaycaoaeuenoaa, au?aaeaiiua a oneiaiuo aaeeieoeao. A
ea/anoaa iineaaeieo eae ?ac e aa?aony iaeia ec eiiaa?oe?oaiuo
eiino?aiiuo aaetho, eiathuay noaaeeueiue eo?n ii ioiioaieth e ?oaeth;

aaaeaiea i?aaiecaoeeae aooaaeoa?neiai o/aoa eiouanoaa, iaycaoaeuenoa e
oicyenoaaiiuo iia?aoeee iaoiaeii aeaieiie caiene ia acaeiinaycaiiuo
(ei??aniiiaee?othueo) n/aoao, aeeth/aiiuo a aa ?aai/ee ieai n/aoia
aooaaeoa?neiai o/aoa. I?e yoii eioi?iaoeey, iaeaieeaaaiay ia n/aoao
aiaeeoe/aneiai o/aoa, aeieaeia niioaaonoaiaaoue iai?ioai e inoaoeai ii
n/aoai neioaoe/aneiai o/aoa; — naiaa?aiaiiia io?aaeaiea ia n/aoao
aooaaeoa?neiai o/aoa anao oicyenoaaiiuo iia?aoeee e ?acoeueoaoia
eiaaioa?ecaoeee aac eaeeo-eeai i?iioneia eee ecuyoee. *aoeia
niaethaeaiea oeacaiiuo o?aaiaaiee a iieiii iauaia iicaieeo ?aaeeciaaoue
iinoaaeaiiua ia?aae aooaaeoa?neei o/aoii ioia/aiiua auoa caaea/e. Yoi
nicaeano iniiao e aeey ia?aoiaea a aeeaeaeoaa a?aiy ioa/anoaaiiiai
aooaaeoa?neiai o/aoa ia iaaeaeoia?iaeiua noaiaea?ou.

Nienie eeoa?aoo?u

1. Aeai?ia ?. A. Iniiau aooaaeoa?neiai o/aoa: o/aaiia iiniaea. — I.:
Aeaei e na?aen, 2007.

2. Aaaaaa TH. A. Oai?ey aooaaeoa?neiai o/aoa: o/aaiee. 2-a ecae.,
ia?a?aa. e aeii. — I.: THieoe, 2008.

3. Aaeaaa A. N, Oiaeaeiai E. 3. O/aoiay iieeoeea i?aaei?eyoey. — I.:
Aooaaeoa?neee o/ao, 2004.

4. Aoeaoia I. A. Oai?ey aooaaeoa?neiai o/aoa: o/aaiia iiniaea. — I.:
Yecaiai, 2007.

5. Aauoiiaa I. E., Oiieia E. O. Aooaaeoa?neee o/ao. — I.: Oeiainu e
noaoenoeea, 2006.

6. Aeania A. A. Iniiau oai?ee aooaaeoa?neiai o/aoa: o/aaiia iiniaea. —
I., 2007.

7. Aieiaecieia A. O. , A?oeiiaa I. E. Oai?ey aooaaeoa?neiai o/aoa. — I.:
Eii?on, 2005.

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