IEIENOA?NOAI NAEUeNEIAI OICssENOAA ?INNEENEIE OAAeA?AOeEE
?INNEENEEE AINOAeA?NOAAIIUE AA?A?IUE
CAI*IUE OIEAA?NEOAO
Einoeooo eiiia?oeee, iaiaaeaeiaioa e eiiiaaoeeiiiuo oaoiieiaee
Eiio?ieueiay ?aaioa
ii aeenoeeieeia: Aooaaeoa?neee o/ao e aoaeeo
Auiieiee:
Nooaeaio o?aoueaai eo?na
A?oiia «AIO»
Iaoeoeui Ieoaee Eiinoaioeiiae/
Oeo? ? 26-323
?iaeieee 2009
Ieai
1. Oai?aoe/aneay /anoue. Enoi/ieee ia?aciaaiey oicyenoaaiiuo n?aaenoa e
eo eeanneoeeaoeey
1.1 Aeioiaeu io iau/iuo aeaeia aeayoaeueiinoe
1.2 I?i/ea iinooieaiey.
1.3 O/ao i?i/eo aeioiaeia e ?anoiaeia.
2. I?aeoe/aneay /anoue
Caaea/a 4.
Caaea/a 5.
Caaea/a 7.
Caaea/a 9.
Caaea/a 10
Eeoa?aoo?a
1. Oai?aoe/aneay /anoue. Enoi/ieee ia?aciaaiey oicyenoaaiiuo n?aaenoa e
eo eeanneoeeaoeey
1.1 Aeioiaeu io iau/iuo aeaeia aeayoaeueiinoe
Aeioiaeaie io iau/iuo aeaeia aeayoaeueiinoe yaeyaony au?o/ea io
i?iaeaaee i?iaeoeoeee e oiaa?ia, iinooieaiey, naycaiiua n auiieiaieai
?aaio, ieacaieai oneoa (aeaeaa – au?o/ea).
A i?aaiecaoeeyo, i?aaeiaoii aeayoaeueiinoe eioi?uo yaeyaony
i?aaeinoaaeaiea ca ieaoo ai a?aiaiiia iieueciaaiea (a?aiaiiia aeaaeaiea
e iieueciaaiea) naieo aeoeaia ii aeiaiai?o a?aiaeu, au?o/eie n/eoathony
iinooieaiey, iieo/aiea eioi?uo naycaiii n yoie aeayoaeueiinoueth
(a?aiaeiay ieaoa).
A i?aaiecaoeeyo, i?aaeiaoii aeayoaeueiinoe eioi?uo yaeyaony
i?aaeinoaaeaiea ca ieaoo i?aa, aicieeathueo ec iaoaioia ia ecia?aoaiey,
i?iiuoeaiiua ia?acoeu e ae?oaeo aeaeia eioaeeaeooaeueiie nianoaaiiinoe,
au?o/eie n/eoathony iinooieaiey, iieo/aiea eioi?uo naycaii n yoie
aeayoaeueiinoueth (eeoeaiceiiiua ieaoaaee (aeeth/ay ?iyeoe) ca
iieueciaaiea iauaeoaie eioaeeaeooaeueiie nianoaaiiinoe).
A i?aaiecaoeeyo, i?aaeiaoii aeayoaeueiinoe eioi?uo yaeyaony o/anoea a
onoaaiuo eaieoaeao ae?oaeo i?aaiecaoeee, au?o/eie n/eoathony
iinooieaiey, iieo/aiea eioi?uo naycaii n yoie aeayoaeueiinoueth.
Aeioiaeu, iieo/aaiua i?aaiecaoeeae io i?aaeinoaaeaiey ca ieaoo ai
a?aiaiiia iieueciaaiea (a?aiaiiia aeaaeaiea e iieueciaaiea) naieo
aeoeaia, i?aa, aicieeathueo ec iaoaioia ia ecia?aoaiey, i?iiuoeaiiua
ia?acoeu e ae?oaeo aeaeia eioaeeaeooaeueiie nianoaaiiinoe, e io o/anoey
a onoaaiuo eaieoaeao ae?oaeo i?aaiecaoeee, eiaaea yoi ia yaeyaony
i?aaeiaoii aeayoaeueiinoe i?aaiecaoeee, ioiinyony e i?i/ei aeioiaeai.
(a ?aae. I?eeaca Ieioeia ?O io 18.09.2006 N 116i)
Au?o/ea i?eieiaaony e aooaaeoa?neiio o/aoo a noiia, en/eneaiiie a
aeaiaaeiii au?aaeaiee, ?aaiie aaee/eia iinooieaiey aeaiaaeiuo n?aaenoa e
eiiai eiouanoaa e (eee) aaee/eia aeaaeoi?neie caaeieaeaiiinoe (n o/aoii
iieiaeaiee ioieoa 3 ianoiyuaai Iieiaeaiey).
Anee aaee/eia iinooieaiey iie?uaaao eeoue /anoue au?o/ee, oi au?o/ea,
i?eieiaaiay e aooaaeoa?neiio o/aoo, ii?aaeaeyaony eae noiia iinooieaiey
e aeaaeoi?neie caaeieaeaiiinoe (a /anoe, ia iie?uoie iinooieaieai).
Aaee/eia iinooieaiey e (eee) aeaaeoi?neie caaeieaeaiiinoe ii?aaeaeyaony
enoiaey ec oeaiu, onoaiiaeaiiie aeiaiai?ii iaaeaeo i?aaiecaoeeae e
iieoiaoaeai (caeac/eeii) eee iieueciaaoaeai aeoeaia i?aaiecaoeee. Anee
oeaia ia i?aaeoniio?aia a aeiaiai?a e ia iiaeao auoue onoaiiaeaia
enoiaey ec oneiaee aeiaiai?a, oi aeey ii?aaeaeaiey aaee/eiu iinooieaiey
e (eee) aeaaeoi?neie caaeieaeaiiinoe i?eieiaaony oeaia, ii eioi?ie a
n?aaieiuo ianoiyoaeuenoaao iau/ii i?aaiecaoeey ii?aaeaeyao au?o/eo a
ioiioaiee aiaeiae/iie i?iaeoeoeee (oiaa?ia, ?aaio, oneoa) eeai
i?aaeinoaaeaiey ai a?aiaiiia iieueciaaiea (a?aiaiiia aeaaeaiea e
iieueciaaiea) aiaeiae/iuo aeoeaia.
I?e i?iaeaaea i?iaeoeoeee e oiaa?ia, auiieiaiee ?aaio, ieacaiee oneoa ia
oneiaeyo eiiia?/aneiai e?aaeeoa, i?aaeinoaaeyaiiai a aeaea ion?i/ee e
?ann?i/ee iieaou, au?o/ea i?eieiaaony e aooaaeoa?neiio o/aoo a iieiie
noiia aeaaeoi?neie caaeieaeaiiinoe.
Aaee/eia iinooieaiey e (eee) aeaaeoi?neie caaeieaeaiiinoe ii aeiaiai?ai,
i?aaeoniao?eaathuei eniieiaiea iaycaoaeuenoa (iieaoo) ia aeaiaaeiuie
n?aaenoaaie, i?eieiaaony e aooaaeoa?neiio o/aoo ii noieiinoe oiaa?ia
(oeaiiinoae), iieo/aiiuo eee iiaeeaaeaueo iieo/aieth i?aaiecaoeeae.
Noieiinoue oiaa?ia (oeaiiinoae), iieo/aiiuo eee iiaeeaaeaueo iieo/aieth
i?aaiecaoeeae, onoaiaaeeaatho enoiaey ec oeaiu, ii eioi?ie a n?aaieiuo
ianoiyoaeuenoaao iau/ii i?aaiecaoeey ii?aaeaeyao noieiinoue aiaeiae/iuo
oiaa?ia (oeaiiinoae).
I?e iaaiciiaeiinoe onoaiiaeoue noieiinoue oiaa?ia (oeaiiinoae),
iieo/aiiuo i?aaiecaoeeae, aaee/eia iinooieaiey e (eee) aeaaeoi?neie
caaeieaeaiiinoe ii?aaeaeyaony noieiinoueth i?iaeoeoeee (oiaa?ia),
ia?aaeaiiie eee iiaeeaaeauae ia?aaea/a i?aaiecaoeeae. Noieiinoue
i?iaeoeoeee (oiaa?ia), ia?aaeaiiie eee iiaeeaaeauae ia?aaea/a
i?aaiecaoeeae, onoaiaaeeaaaony enoiaey ec oeaiu, ii eioi?ie a n?aaieiuo
ianoiyoaeuenoaao iau/ii i?aaiecaoeey ii?aaeaeyao au?o/eo a ioiioaiee
aiaeiae/iie i?iaeoeoeee (oiaa?ia).
A neo/aa eciaiaiey iaycaoaeuenoaa ii aeiaiai?o ia?aiia/aeueiay aaee/eia
iinooieaiey e (eee) aeaaeoi?neie caaeieaeaiiinoe ei??aeoe?oaony enoiaey
ec noieiinoe aeoeaa, iiaeeaaeauaai iieo/aieth i?aaiecaoeeae. Noieiinoue
aeoeaa, iiaeeaaeauaai iieo/aieth i?aaiecaoeeae, onoaiaaeeaatho enoiaey
ec oeaiu, ii eioi?ie a n?aaieiuo ianoiyoaeuenoaao iau/ii i?aaiecaoeey
ii?aaeaeyao noieiinoue aiaeiae/iuo aeoeaia.
Aaee/eia iinooieaiey e (eee) aeaaeoi?neie caaeieaeaiiinoe ii?aaeaeyaony
n o/aoii anao i?aaeinoaaeaiiuo i?aaiecaoeee niaeanii aeiaiai?o neeaeie
(iaeeaeie).
I?e ia?aciaaiee a niioaaonoaee n i?aaeeaie aooaaeoa?neiai o/aoa ?aca?aia
niiieoaeueiuo aeieaia aaee/eia au?o/ee ia eciaiyaony.
1.2 I?i/ea iinooieaiey
I?i/eie aeioiaeaie yaeythony:
(a ?aae. I?eeaca Ieioeia ?O io 18.09.2006 N 116i)
iinooieaiey, naycaiiua n i?aaeinoaaeaieai ca ieaoo ai a?aiaiiia
iieueciaaiea (a?aiaiiia aeaaeaiea e iieueciaaiea) aeoeaia i?aaiecaoeee
(n o/aoii iieiaeaiee ioieoa 5 ianoiyuaai Iieiaeaiey);
(a ?aae. I?eeaca Ieioeia ?O io 30.03.2001 N 27i)
iinooieaiey, naycaiiua n i?aaeinoaaeaieai ca ieaoo i?aa, aicieeathueo ec
iaoaioia ia ecia?aoaiey, i?iiuoeaiiua ia?acoeu e ae?oaeo aeaeia
eioaeeaeooaeueiie nianoaaiiinoe (n o/aoii iieiaeaiee ioieoa 5 ianoiyuaai
Iieiaeaiey);
(a ?aae. I?eeaca Ieioeia ?O io 30.03.2001 N 27i)
iinooieaiey, naycaiiua n o/anoeai a onoaaiuo eaieoaeao ae?oaeo
i?aaiecaoeee (aeeth/ay i?ioeaiou e eiua aeioiaeu ii oeaiiui aoiaaai) (n
o/aoii iieiaeaiee ioieoa 5 ianoiyuaai Iieiaeaiey);
(a ?aae. I?eeaca Ieioeia ?O io 30.03.2001 N 27i)
i?eaueue, iieo/aiiay i?aaiecaoeeae a ?acoeueoaoa niaianoiie
aeayoaeueiinoe (ii aeiaiai?o i?inoiai oiaa?euanoaa);
iinooieaiey io i?iaeaaee iniiaiuo n?aaenoa e eiuo aeoeaia, ioee/iuo io
aeaiaaeiuo n?aaenoa (e?iia eiino?aiiie aaethou), i?iaeoeoeee, oiaa?ia;
i?ioeaiou, iieo/aiiua ca i?aaeinoaaeaiea a iieueciaaiea aeaiaaeiuo
n?aaenoa i?aaiecaoeee, a oaeaea i?ioeaiou ca eniieueciaaiea aaieii
aeaiaaeiuo n?aaenoa, iaoiaeyueony ia n/aoa i?aaiecaoeee a yoii aaiea;
aacaoe eneeth/ai. – I?eeac Ieioeia ?O io 18.09.2006 N 116i;
oo?aou, iaie, iaonoieee ca ia?ooaiea oneiaee aeiaiai?ia;
aeoeau, iieo/aiiua aacaiciacaeii, a oii /enea ii aeiaiai?o aea?aiey;
iinooieaiey a aiciauaiea i?e/eiaiiuo i?aaiecaoeee oauoeia;
i?eaueue i?ioeuo eao, auyaeaiiay a io/aoiii aiaeo;
noiiu e?aaeeoi?neie e aeaiiiaioneie caaeieaeaiiinoe, ii eioi?ui enoae
n?ie eneiaie aeaaiinoe;
eo?niaua ?acieoeu;
noiia aeiioeaiee aeoeaia;
(a ?aae. I?eeaca Ieioeia ?O io 30.03.2001 N 27i)
i?i/ea aeioiaeu.
I?i/eie aeioiaeaie oaeaea yaeythony iinooieaiey, aicieeathuea eae
iineaaenoaey /?acau/aeiuo ianoiyoaeuenoa oicyenoaaiiie aeayoaeueiinoe
(noeoeeiiai aaaenoaey, iiaea?a, aaa?ee, iaoeeiiaeecaoeee e o.i.):
noieiinoue iaoa?eaeueiuo oeaiiinoae, inoathueony io nienaiey
iai?eaiaeiuo e ainnoaiiaeaieth e aeaeueiaeoaio eniieueciaaieth aeoeaia,
e o.i.
(a ?aae. I?eeaca Ieioeia ?O io 18.09.2006 N 116i)
Aeey oeaeae aooaaeoa?neiai o/aoa aaee/eia i?i/eo iinooieaiee
ii?aaeaeyaony a neaaeothuai ii?yaeea:
Aaee/eio iinooieaiee io i?iaeaaee iniiaiuo n?aaenoa e eiuo aeoeaia,
ioee/iuo io aeaiaaeiuo n?aaenoa (e?iia eiino?aiiie aaethou),
i?iaeoeoeee, oiaa?ia, a oaeaea noiiu i?ioeaioia, iieo/aiiuo ca
i?aaeinoaaeaiea a iieueciaaiea aeaiaaeiuo n?aaenoa i?aaiecaoeee, e
aeioiaeu io o/anoey a onoaaiuo eaieoaeao ae?oaeo i?aaiecaoeee (eiaaea
yoi ia yaeyaony i?aaeiaoii aeayoaeueiinoe i?aaiecaoeee) ii?aaeaeytho a
ii?yaeea, aiaeiae/iii i?aaeoniio?aiiiio ioieoii 6 ianoiyuaai Iieiaeaiey.
Oo?aou, iaie, iaonoieee ca ia?ooaiey oneiaee aeiaiai?ia, a oaeaea
aiciauaiey i?e/eiaiiuo i?aaiecaoeee oauoeia i?eieiathony e
aooaaeoa?neiio o/aoo a noiiao, i?enoaeaeaiiuo noaeii eee i?eciaiiuo
aeieaeieeii.
Aeoeau, iieo/aiiua aacaiciacaeii, i?eieiathony e aooaaeoa?neiio o/aoo ii
?uii/iie noieiinoe. ?uii/iay noieiinoue iieo/aiiuo aacaiciacaeii aeoeaia
ii?aaeaeyaony i?aaiecaoeeae ia iniiaa aeaenoaothueo ia aeaoo eo i?eiyoey
e aooaaeoa?neiio o/aoo oeai ia aeaiiue eee aiaeiae/iue aeae aeoeaia.
Aeaiiua i oeaiao, aeaenoaothueo ia aeaoo i?eiyoey e aooaaeoa?neiio
o/aoo, aeieaeiu auoue iiaeoaa?aeaeaiu aeieoiaioaeueii eee iooai
i?iaaaeaiey yenia?oecu.
E?aaeeoi?neay caaeieaeaiiinoue, ii eioi?ie n?ie eneiaie aeaaiinoe enoae,
aeeth/aaony a aeioiae i?aaiecaoeee a noiia, a eioi?ie yoa
caaeieaeaiiinoue auea io?aaeaia a aooaaeoa?neii o/aoa i?aaiecaoeee.
Noiiu aeiioeaiee aeoeaia ii?aaeaeytho a niioaaonoaee n i?aaeeaie,
onoaiiaeaiiuie aeey i?iaaaeaiey ia?aioeaiee aeoeaia.
Eiua iinooieaiey i?eieiathony e aooaaeoa?neiio o/aoo a oaeoe/aneeo
noiiao.
I?i/ea iinooieaiey iiaeeaaeao ca/eneaieth ia n/ao i?eaueae e oauoeia
i?aaiecaoeee, e?iia neo/aaa, eiaaea i?aaeeaie aooaaeoa?neiai o/aoa
onoaiiaeai ae?oaie ii?yaeie.
1.3 O/ao i?i/eo aeioiaeia e ?anoiaeia
N/ao 91 “I?i/ea aeioiaeu e ?anoiaeu” i?aaeiacia/ai aeey iaiauaiey
eioi?iaoeee i i?i/eo aeioiaeao e ?anoiaeao io/aoiiai ia?eiaea.
(a ?aae. I?eeaca Ieioeia ?O io 18.09.2006 N 115i)
Ii e?aaeeoo n/aoa 91 “I?i/ea aeioiaeu e ?anoiaeu” a oa/aiea io/aoiiai
ia?eiaea iaoiaeyo io?aaeaiea:
iinooieaiey, naycaiiua n i?aaeinoaaeaieai ca ieaoo ai a?aiaiiia
iieueciaaiea (a?aiaiiia aeaaeaiea e iieueciaaiea) aeoeaia i?aaiecaoeee –
a ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia eee aeaiaaeiuo n?aaenoa;
iinooieaiey, naycaiiua n i?aaeinoaaeaieai ca ieaoo i?aa, aicieeathueo ec
iaoaioia ia ecia?aoaiey, i?iiuoeaiiua ia?acoeu e ae?oaeo aeaeia
eioaeeaeooaeueiie nianoaaiiinoe – a ei??aniiiaeaioeee ni n/aoaie o/aoa
?an/aoia eee aeaiaaeiuo n?aaenoa;
iinooieaiey, naycaiiua n o/anoeai a onoaaiuo eaieoaeao ae?oaeo
i?aaiecaoeee, a oaeaea i?ioeaiou e eiua aeioiaeu ii oeaiiui aoiaaai – a
ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia;
i?eaueue, iieo/aiiay i?aaiecaoeeae ii aeiaiai?o i?inoiai oiaa?euanoaa, –
a ei??aniiiaeaioeee ni n/aoii 76 “?an/aou n ?aciuie aeaaeoi?aie e
e?aaeeoi?aie” (noan/ao “?an/aou ii i?e/eoathueiny aeeaeaeaiaeai e
ae?oaei aeioiaeai”);
iinooieaiey, naycaiiua n i?iaeaaeae e i?i/ei nienaieai iniiaiuo n?aaenoa
e eiuo aeoeaia, ioee/iuo io aeaiaaeiuo n?aaenoa a ?inneeneie aaethoa,
i?iaeoeoeee, oiaa?ia – a ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia eee
aeaiaaeiuo n?aaenoa;
iinooieaiey io iia?aoeee n oa?ie – a ei??aniiiaeaioeee ni n/aoaie o/aoa
oa?u e ?an/aoia;
i?ioeaiou, iieo/aiiua (iiaeeaaeauea iieo/aieth) ca i?aaeinoaaeaiea a
iieueciaaiea aeaiaaeiuo n?aaenoa i?aaiecaoeee, a oaeaea i?ioeaiou ca
eniieueciaaiea e?aaeeoiie i?aaiecaoeeae aeaiaaeiuo n?aaenoa,
iaoiaeyueony ia n/aoa i?aaiecaoeee a yoie e?aaeeoiie i?aaiecaoeee, – a
ei??aniiiaeaioeee ni n/aoaie o/aoa oeiainiauo aeiaeaiee eee aeaiaaeiuo
n?aaenoa;
oo?aou, iaie, iaonoieee ca ia?ooaiea oneiaee aeiaiai?ia, iieo/aiiua eee
i?eciaiiua e iieo/aieth, – a ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia
eee aeaiaaeiuo n?aaenoa;
iinooieaiey, naycaiiua n aacaiciacaeiui iieo/aieai aeoeaia, – a
ei??aniiiaeaioeee ni n/aoii o/aoa aeioiaeia aoaeoueo ia?eiaeia;
iinooieaiey a aiciauaiea i?e/eiaiiuo i?aaiecaoeee oauoeia – a
ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia;
i?eaueue i?ioeuo eao, auyaeaiiay a io/aoiii aiaeo, – a ei??aniiiaeaioeee
ni n/aoaie o/aoa ?an/aoia;
noiiu e?aaeeoi?neie caaeieaeaiiinoe, ii eioi?ui enoae n?ie eneiaie
aeaaiinoe, – a ei??aniiiaeaioeee ni n/aoaie o/aoa e?aaeeoi?neie
caaeieaeaiiinoe;
eo?niaua ?acieoeu – a ei??aniiiaeaioeee ni n/aoaie o/aoa aeaiaaeiuo
n?aaenoa, oeiainiauo aeiaeaiee, ?an/aoia e ae?.;
i?i/ea aeioiaeu.
(a ?aae. I?eeaca Ieioeia ?O io 18.09.2006 N 115i)
Ii aeaaaoo n/aoa 91 “I?i/ea aeioiaeu e ?anoiaeu” a oa/aiea io/aoiiai
ia?eiaea iaoiaeyo io?aaeaiea:
?anoiaeu, naycaiiua n i?aaeinoaaeaieai ca ieaoo ai a?aiaiiia
iieueciaaiea (a?aiaiiia aeaaeaiea e iieueciaaiea) aeoeaia i?aaiecaoeee,
i?aa, aicieeathueo ec iaoaioia ia ecia?aoaiey, i?iiuoeaiiua ia?acoeu e
ae?oaeo aeaeia eioaeeaeooaeueiie nianoaaiiinoe, a oaeaea ?anoiaeu,
naycaiiua n o/anoeai a onoaaiuo eaieoaeao ae?oaeo i?aaiecaoeee, – a
ei??aniiiaeaioeee ni n/aoaie o/aoa cao?ao;
inoaoi/iay noieiinoue aeoeaia, ii eioi?ui ia/eneyaony aii?oecaoeey, e
oaeoe/aneay naaanoieiinoue ae?oaeo aeoeaia, nienuaaaiuo i?aaiecaoeeae, –
a ei??aniiiaeaioeee ni n/aoaie o/aoa niioaaonoaothueo aeoeaia;
?anoiaeu, naycaiiua n i?iaeaaeae, auauoeai e i?i/ei nienaieai iniiaiuo
n?aaenoa e eiuo aeoeaia, ioee/iuo io aeaiaaeiuo n?aaenoa a ?inneeneie
aaethoa, oiaa?ia, i?iaeoeoeee – a ei??aniiiaeaioeee ni n/aoaie o/aoa
cao?ao;
?anoiaeu ii iia?aoeeyi n oa?ie – a ei??aniiiaeaioeee ni n/aoaie o/aoa
cao?ao;
i?ioeaiou, oiea/eaaaiua i?aaiecaoeeae ca i?aaeinoaaeaiea ae a
iieueciaaiea aeaiaaeiuo n?aaenoa (e?aaeeoia, caeiia) – a
ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia eee aeaiaaeiuo n?aaenoa;
?anoiaeu, naycaiiua n iieaoie oneoa, ieacuaaaiuo e?aaeeoiuie
i?aaiecaoeeyie, – a ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia;
oo?aou, iaie, iaonoieee ca ia?ooaiea oneiaee aeiaiai?ia, oiea/aiiua eee
i?eciaiiua e oieaoa, – a ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia eee
aeaiaaeiuo n?aaenoa;
?anoiaeu ia niaea?aeaiea i?iecaiaenoaaiiuo iiuiinoae e iauaeoia,
iaoiaeyueony ia eiina?aaoeee, – a ei??aniiiaeaioeee ni n/aoaie o/aoa
cao?ao;
aiciauaiea i?e/eiaiiuo i?aaiecaoeeae oauoeia – a ei??aniiiaeaioeee ni
n/aoaie o/aoa ?an/aoia;
oauoee i?ioeuo eao, i?eciaiiua a io/aoiii aiaeo, – a ei??aniiiaeaioeee
ni n/aoaie o/aoa ?an/aoia, ia/eneaiee aii?oecaoeee e ae?.;
io/eneaiey a ?aca?au iiae iaanoeaiaiea aeiaeaiee a oeaiiua aoiaae, iiae
nieaeaiea noieiinoe iaoa?eaeueiuo oeaiiinoae, ii niiieoaeueiui aeieaai –
a ei??aniiiaeaioeee ni n/aoaie o/aoa yoeo ?aca?aia;
noiiu aeaaeoi?neie caaeieaeaiiinoe, ii eioi?ui enoae n?ie eneiaie
aeaaiinoe, ae?oaeo aeieaia, ia?aaeueiuo aeey acuneaiey, – a
ei??aniiiaeaioeee ni n/aoaie o/aoa aeaaeoi?neie caaeieaeaiiinoe;
eo?niaua ?acieoeu – a ei??aniiiaeaioeee ni n/aoaie o/aoa aeaiaaeiuo
n?aaenoa, oeiainiauo aeiaeaiee, ?an/aoia e ae?.;
?anoiaeu, naycaiiua n ?anniio?aieai aeae a noaeao, – a ei??aniiiaeaioeee
ni n/aoaie o/aoa ?an/aoia e ae?.;
i?i/ea ?anoiaeu.
(a ?aae. I?eeaca Ieioeia ?O io 18.09.2006 N 115i)
E n/aoo 91 “I?i/ea aeioiaeu e ?anoiaeu” iiaoo auoue ioe?uou noan/aoa:
91-1 “I?i/ea aeioiaeu”;
91-2 “I?i/ea ?anoiaeu”;
91-9 “Naeueaei i?i/eo aeioiaeia e ?anoiaeia”.
Ia noan/aoa 91-1 “I?i/ea aeioiaeu” o/eouaathony iinooieaiey aeoeaia,
i?eciaaaaiua i?i/eie aeioiaeaie.
(a ?aae. I?eeaca Ieioeia ?O io 18.09.2006 N 115i)
Ia noan/aoa 91-2 “I?i/ea ?anoiaeu” o/eouaathony i?i/ea ?anoiaeu.
(a ?aae. I?eeaca Ieioeia ?O io 18.09.2006 N 115i)
Noan/ao 91-9 “Naeueaei i?i/eo aeioiaeia e ?anoiaeia” i?aaeiacia/ai aeey
auyaeaiey naeueaei i?i/eo aeioiaeia e ?anoiaeia ca io/aoiue ianyoe.
Caiene ii noan/aoai 91-1 “I?i/ea aeioiaeu” e 91-2 “I?i/ea ?anoiaeu”
i?iecaiaeyony iaeiieoaeueii a oa/aiea io/aoiiai aiaea. Aaeaiany/ii
niiinoaaeaieai aeaaaoiaiai iai?ioa ii noan/aoo 91-2 “I?i/ea ?anoiaeu” e
e?aaeeoiaiai iai?ioa ii noan/aoo 91-1 “I?i/ea aeioiaeu” ii?aaeaeyaony
naeueaei i?i/eo aeioiaeia e ?anoiaeia ca io/aoiue ianyoe. Yoi naeueaei
aaeaiany/ii (caeeth/eoaeueiuie iai?ioaie) nienuaaaony n noan/aoa 91-9
“Naeueaei i?i/eo aeioiaeia e ?anoiaeia” ia n/ao 99 “I?eauee e oauoee”.
Oaeei ia?acii, neioaoe/aneee n/ao 91 “I?i/ea aeioiaeu e ?anoiaeu”
naeueaei ia io/aoioth aeaoo ia eiaao.
Ii ieii/aiee io/aoiiai aiaea ana noan/aoa, ioe?uoua e n/aoo 91 “I?i/ea
aeioiaeu e ?anoiaeu” (e?iia noan/aoa 91-9 “Naeueaei i?i/eo aeioiaeia e
?anoiaeia”), cae?uaathony aioo?aiieie caienyie ia noan/ao 91-9 “Naeueaei
i?i/eo aeioiaeia e ?anoiaeia”.
Aiaeeoe/aneee o/ao ii n/aoo 91 “I?i/ea aeioiaeu e ?anoiaeu” aaaeaony ii
eaaeaeiio aeaeo i?i/eo aeioiaeia e ?anoiaeia. I?e yoii iino?iaiea
aiaeeoe/aneiai o/aoa ii i?i/ei aeioiaeai e ?anoiaeai, ioiinyueiny e
iaeiie e oie aea oeiainiaie, oicyenoaaiiie iia?aoeee, aeieaeii
iaania/eaaoue aiciiaeiinoue auyaeaiey oeiainiaiai ?acoeueoaoa ii
eaaeaeie iia?aoeee.
N/ao 91 “I?i/ea aeioiaeu e ?anoiaeu” ei??aniiiaee?oao ni n/aoaie:
ii aeaaaoo ii e?aaeeoo
01 Iniiaiua n?aaenoaa 07 Iai?oaeiaaiea e onoaiiaea
02 Aii?oecaoeey iniiaiuo n?aaenoa 08 Aeiaeaiey ai aiaiai?ioiua
03 Aeioiaeiua aeiaeaiey a aeoeau
iaoa?eaeueiua oeaiiinoe 10 Iaoa?eaeu
04 Iaiaoa?eaeueiua aeoeau 11 AEeaioiua ia au?aueaaiee
07 Iai?oaeiaaiea e onoaiiaea e ioei?ia
08 Aeiaeaiey ai aiaiai?ioiua 14 ?aca?au iiae nieaeaiea
aeoeau noieiinoe iaoa?eaeueiuo
10 Iaoa?eaeu oeaiiinoae
11 AEeaioiua ia au?aueaaiee 15 Caaioiaeaiea e i?eia?aoaiea
e ioei?ia iaoa?eaeueiuo oeaiiinoae
14 ?aca?au iiae nieaeaiea noieiinoe 20 Iniiaiia i?iecaiaenoai
iaoa?eaeueiuo oeaiiinoae 21 Iieooaa?eeaou nianoaaiiiai
15 Caaioiaeaiea e i?eia?aoaiea i?iecaiaenoaa
iaoa?eaeueiuo oeaiiinoae 23 Aniiiiaaoaeueiua i?iecaiaenoaa
16 Ioeeiiaiea a noieiinoe 28 A?ae a i?iecaiaenoaa
iaoa?eaeueiuo oeaiiinoae 29 Ianeoaeeaathuea i?iecaiaenoaa
19 Iaeia ia aeiaaaeaiioth noieiinoue e oicyenoaa
ii i?eia?aoaiiui oeaiiinoyi 41 Oiaa?u
20 Iniiaiia i?iecaiaenoai 43 Aioiaay i?iaeoeoeey
21 Iieooaa?eeaou nianoaaiiiai 45 Oiaa?u ioa?oaeaiiua
i?iecaiaenoaa 50 Eanna
23 Aniiiiaaoaeueiua i?iecaiaenoaa 51 ?an/aoiua n/aoa
28 A?ae a i?iecaiaenoaa 52 Aaethoiua n/aoa
29 Ianeoaeeaathuea i?iecaiaenoaa 55 Niaoeeaeueiua n/aoa a aaieao
e oicyenoaa 57 Ia?aaiaeu a iooe
58 Oeiainiaua aeiaeaiey 58 Oeiainiaua aeiaeaiey
59 ?aca?au iiae iaanoeaiaiea 59 ?aca?au iiae iaanoeaiaiea
aeiaeaiee a oeaiiua aoiaae aeiaeaiee a oeaiiua aoiaae
60 ?an/aou n iinoaaueeaie 60 ?an/aou n iinoaaueeaie
e iiae?yae/eeaie e iiae?yae/eeaie
63 ?aca?au ii niiieoaeueiui aeieaai 62 ?an/aou n iieoiaoaeyie
66 ?an/aou ii e?aoein?i/iui e caeac/eeaie
e?aaeeoai e caeiai 63 ?aca?au ii niiieoaeueiui
67 ?an/aou ii aeieain?i/iui aeieaai
e?aaeeoai e caeiai 66 ?an/aou ii e?aoein?i/iui
68 ?an/aou n athaeaeaoii e?aaeeoai e caeiai
69 ?an/aou ii nioeeaeueiiio 67 ?an/aou ii aeieain?i/iui
no?aoiaaieth e iaania/aieth e?aaeeoai e caeiai
70 ?an/aou n ia?niiaeii 71 ?an/aou n iiaeio/aoiuie
ii iieaoa o?oaea eeoeaie
71 ?an/aou n iiaeio/aoiuie eeoeaie 73 ?an/aou n ia?niiaeii ii
73 ?an/aou n ia?niiaeii ii i?i/ei i?i/ei iia?aoeeyi
iia?aoeeyi 75 ?an/aou n o/?aaeeoaeyie
76 ?an/aou n ?aciuie aeaaeoi?aie 76 ?an/aou n ?aciuie aeaaeoi?aie
e e?aaeeoi?aie e e?aaeeoi?aie
79 Aioo?eoicyenoaaiiua ?an/aou 79 Aioo?eoicyenoaaiiua ?an/aou
81 Nianoaaiiua aeoeee (aeiee) 81 Nianoaaiiua aeoeee (aeiee)
94 Iaaeinoa/e e iioa?e io ii?/e 96 ?aca?au i?aaenoiyueo ?anoiaeia
oeaiiinoae 98 Aeioiaeu aoaeoueo ia?eiaeia
98 Aeioiaeu aoaeoueo ia?eiaeia 99 I?eauee e oauoee
99 I?eauee e oauoee
2. I?aeoe/aneay /anoue
Caaea/a 4
Ia iniiaa aeaiiuo aeey auiieiaiey caaeaiey ii?aaeaeeoa oei eciaiaiee a
aaeaina.
? i.i.Niaea?aeaiea oicyenoaaiiuo iia?aoeeeNoiia, ?oa.1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.Iieo/aiu aeaiaaeiua n?aaenoaa a eanno n ?an/aoiiai n/aoa
Auaeaia ca?ieaoa ?aaioieeai i?aaiecaoeee ec eannu
Ca/eneaia ia ?an/aoiue n/ao au?o/ea ec eannu
Aica?auaiu ec i?iecaiaenoaa ia neeaae iaoa?eaeu
Iinooieei io iinoaaueeia oiieeai
Oaea?aeai ec ca?aaioiie ieaou iaeia ia aeioiaeu
Io/eneaii a ?aca?aiue oiiae ec i?eauee
Ia?a/eneai a athaeaeao IAeN n ?an/aoiiai n/aoa
Iieo/ai e?aoein?i/iue e?aaeeo ia ?an/aoiue n/ao
Auiouaia ec i?iecaiaenoaa aioiaay i?iaeoeoeey
Iinooieea ia ?an/aoiue n/ao au?o/ea io iieoiaoaeae
Ia/eneaia ca?aaioiay ieaoa aee?aeoi?o
?aaeeciaaee iniiaiua n?aaenoaa
Nu?uea ia?aaeaee a iniiaiia i?iecaiaenoai
Eoieee aeoeee ca iaee/iue ?an/ao14000
13000
30000
1000
10000
1300
5800
3700
12000
15000
10000
5000
13000
4500
9000
?aoaiea caaeaiey:
? i.i.Niaea?aeaiea
oicyenoaaiiie
iia?aoeeeEciaiaiey a aaeainaAeoeaIanneaOei
eciaiaieyOaaee/aieaOiaiueoaieaOaaee/aieaOiaiueoaiea1Iieo/aiu aeaiaaeiua
n?aaenoaa a eanno140001400012Iieo/aiu aeaiaaeiua n?aaenoaa a
eanno130001300013Auaeaia ca?ieaoa ?aaioieeai i?aaiecaoeee ec
eannu300003000014Auaeaia ca?ieaoa ?aaioieeai i?aaiecaoeee ec
eannu1000100015Ca/eneaia ia ?an/aoiue n/ao au?o/ea ec
eannu100001000016Aica?auaiu ec i?iecaiaenoaa ia neeaae
iaoa?eaeu1300130017Aica?auaiu ec i?iecaiaenoaa ia neeaae
iaoa?eaeu5800580018Iinooieei io iinoaaueeia oiieeai3700370019Oaea?aeai
ec ca?aaioiie ieaou iaeia ia aeioiaeu1200012000110Io/eneaii a ?aca?aiue
oiiae ec i?eauee1500015000111Ia?a/eneai a athaeaeao IAeN n ?an/aoiiai
n/aoa1000010000112Ia?a/eneai a athaeaeao IAeN n ?an/aoiiai
n/aoa50005000113Iieo/ai e?aoein?i/iue e?aaeeo ia ?an/aoiue
n/ao1300013000114Auiouaia ec i?iecaiaenoaa aioiaay
i?iaeoeoeey45004500115Iinooieea ia ?an/aoiue n/ao au?o/ea io
iieoiaoaeae90009000116Ia/eneaia ca?aaioiay ieaoa
aee?aeoi?o**117?aaeeciaaee iniiaiua n?aaenoaa**118Nu?uea ia?aaeaee a
iniiaiia i?iecaiaenoai**119Eoieee aeoeee ca iaee/iue ?an/ao**1
Caaea/a 5
Ia iniiaaiee aeaiiuo aeey auiieiaiey caaeaiey:
1. I?inoaaueoa ei??aniiiaeaioeeth n/aoia.
2. Ioe?ieoa n/aoa aooaaeoa?neiai o/aoa.
3. Io?aceoa ia n/aoao aooaaeoa?neiai o/aoa oicyenoaaiiua iia?aoeee
niiniaii aeaieiie caiene.
4. Iiaen/eoaeoa iai?iou e eiia/iua inoaoee.
5. Ii aeaiiui eiia/iuo inoaoeia ninoaaueoa iai?ioioth aaaeiiinoue e
aaeain.
Aeaiiua aeey ?aoaiey caaea/e e ?aoaiea caaea/e
AAEAIN AI “Auiiae” ia 1 iiya?y 200? a.
AEOEAIANNEAIaeiaiiaaiea noaoaeNoiia, ?oa.Iaeiaiiaaiea noaoaeNoiia,
?oa.1. Iniiaiua n?aaenoaa-01150001. Onoaaiue eaieoae-80300002.
Iaoa?eaeu-1070002. Ia?ani?aaeaeaiiay i?eaueue-84100003. Iacaaa?oaiiia
i?iecaiaenoai-2060003. E?aoein?i/iua e?aaeeou-66180004. Aioiaay
i?iaeoeoeey-43420004. ?aca?aiue eaieoae-8230005. Eanna-5021005. ?an/aou
n e?aaeeoi?aie:6. ?an/aoiue n/ao-5127000n athaeaeaoii-6840007. ?an/aou n
aeaaeoi?aie:ii no?aoiaaieth-695000N iieoiaoaeyie-6217000ii iieaoa
o?oaea-7041500n i?i/eie aeaaeoi?aie-763900n i?i/eie
e?aaeeoi?aie-768500Aaeain120000Aaeain120000
Oicyenoaaiiua iia?aoeee ca iiya?ue 200? a.
? i.i.Niaea?aeaiea oicyenoaaiiie iia?aoeeeNoiia,
?oa.AeaaaoE?aaeeo1.Ia/eneaia ca?aaioiay ieaoa
?aai/ei7000020702.Oaea?aeaiu iaeiae ia aeioiaeu n oece/aneeo eeoe ec
ca?aaioiie ieaou ?aaioieeia3500
70683.Ia/eneai aaeeiue nioeeaeueiue iaeia (35,6% io
ii.1)2492020694.Iinooieee aeaiueae a eanno n ?an/aoiiai
n/aoa4150050515.Auaeaii ec eannu iiae io/ao Ee?eeiao
E.I.120071506.Auaeaia ca?ieaoa ?aaioieeai i?aaiecaoeee ec
eannu3450070507.Iinooieee ia neeaae io iinoaaueeia
iaoa?eaeu250010608.Ca/eneai ia ?an/aoiue n/ao e?aoein?i/iue
e?aaeeo2300051669.Aianaia aeaiiie?iaaiiay ca?aaioiay ieaoa ia ?an/aoiue
n/ao a aaie ec eannu
7000515010.Ioiouaiu ni neeaaea a i?iecaiaenoai
iaoa?eaeu3500201011.I?iaeaee ae?oaiio i?aaei?eyoeth
noaiie5000620112.Iiaaoaia caaeieaeaiiinoue: athaeaeaoo40006851i?aaiai
nioeeaeueiiai no?aoiaaiey5000695113.Ioa?oaeaia aioiaay i?iaeoeoeey
iieoiaoaeth40000624314.Ca/eneai ia ?an/aoiue n/ao e?aoein?i/iue
caai20000516615.Ia?a/eneaii n ?an/aoiiai n/aoa a iiaaoaiea
caaeieaeaiiinoe:
ii e?aoein?i/iiio e?aaeeoo aaiea
iinoaaueeai
23000
2500
66
60
51
5116.Auiouaia ec i?iecaiaenoaa aioiaay
i?iaeoeoeey12000432017.I?iecaaaeaiu io/eneaiey a ?aca?aiue eaieoae ec
ia?ani?aaeaeaiiie i?eauee
70008482
?aoaiea caaea/e inouanoaeoue ia noaiao n/aoia neaaeothuae oi?iu:
Ae Iaoa?eaeu EAe E?aoein?i/iue e?aaeeo EN-aei 7000
7.) 2500
Ia.2500
N-aei 6000
10.) 3500
Ia. 3500
15) 23000
Ia. 23000
N-aei 18000
8) 23000
14) 20000
Ia. 43000
N-aei 38000Ae Ca?ieaoa EAe E?aoein?i/iue e?aaeeo E
2) 3500
3)34500
Ia.38000N-aei 41500
1) 70000
Ia. 7000
N-aei73500
15) 23000
Ia. 23000
N-aei 18000
8) 23000
14) 20000
Ia. 43000
N-aei 38000Ae Iaoa?eaeu EAe E?aoein?i/iue e?aaeeo EN-aei 7000
7.) 2500
Ia.2500
N-aei 6000
10.) 3500
Ia. 3500
15) 23000
Ia. 23000
N-aei 18000
8) 23000
14) 20000
Ia. 43000
N-aei 38000Ae Iaoa?eaeu EAe E?aoein?i/iue e?aaeeo EN-aei 7000
7.) 2500
Ia.2500
N-aei 6000
10.) 3500
Ia. 3500
15) 23000
Ia. 23000
N-aei 18000
8) 23000
14) 20000
Ia. 43000
N-aei 38000
Ia iniiaaiee caaeaiey ninoaaueoa iai?ioioth aaaeiiinoue ii n/aoai
neioaoe/aneiai o/aoa ii neaaeothuae oi?ia
? i.i.Iaeiaiiaaiea n/aoaNaeueaei ia/aeueiiaIai?ioNaeueaei
eiia/iiaAeaaaoE?aaeeoAeaaaoE?aaeeoAeaaaoE?aaeeo1Iniiaiua n?aaenoaa
(01)150005000100002Iaoa?eaeu (10)70002500350060002.E?aoein?i/iua
e?aaeeou e caeiu (66)18000230004300038000e o.ae.
Caaea/a 7
Ia iniiaaiee aeaiiuo ?ann/eoaeoa noieiinoue inoaoea iaoa?eaeia ii o?ai
iaoiaeai:
1. Ii n?aaeiacaaioiaeoaeueiie naaanoieiinoe,
2. Ii iaoiaeo OEOI,
3. Ii iaoiaeo EEOI.
Aeaeaeaiea iaoa?eaeaEiee/anoai iaoa?eaea, eaOeaia ca 1 ea, ?oa.Noiia,
?oa.Inoaoie ia 1.11.200_a.1215180Iinooieei ca ianyoe:1.
5.11.200_a.11202202. 10.11.200_a.12253003. 15.11.200_a.927243Ioiouaii a
i?iecaiaenoai30Inoaoie ia 1.12.200_a.14
?aoaiea caaea/e ii n?aaeiacaaioaeoaeueiie naaanoieiinoe
Eoiai iinooieea ca iiya?ue 11+12+9=32 ea ia noiio 220+300+243=763,00 ?oa
Anaai n inoaoeii 12+32=44 ea ia noiio 180,00+763,00=943,00 ?oa
?an/ao n?aaeiae oeaiu a iiya?a 943,00:44~21,43 ?oa
Ioiouaii a i?iecaiaenoai 21,43 ?oa *30 ea =642,90 ?oa
?an/ao inoaoea 180,00+763,00-642,90=300,10
Caaea/a 9
Ninoaaueoa i?eia?iue i?iaeo o/aoiie iieeoeee i?aaiecaoeee ii ?acaeaeai:
1. Iauea iieiaeaiey.
2. Aua?aiiua aa?eaiou iaoiaeeee o/aoa.
3. Aua?aiiua aa?eaiou oaoieee o/aoa.
4. I?aaiecaoeey aooaaeoa?neiai o/aoa.
Caaea/a 10
A aeo?iaea ?aaeno?aoeee oicyenoaaiiuo iia?aoeee oeaaeeoa
ei??aniiiaee?othuea n/aoa.
?aoaiea caaea/e.
?i.i.Niaea?aeaiea iia?aoeeeAeaaaoE?aaeeo1.
2.
3.
4.
5.
6.
7.
8
9.
10.
11.
12.
13.
14
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.Iaycaoaeueiay i?iaeaaea aaethoiie au?o/ee
a) ia iauoth noiio aaethoiie au?o/ee
a) ia /anoue i?iaeaiiie aaethoiie au?o/ee
a) ia ?oaeaaue yeaeaaeaio i?iaeaiiie aaethou
a) ia /anoue au?o/ee, ca/eneaiiie ia oaeouee n/ao
ae) nienaiea iieiaeeoaeueiie ( io?eoeaoaeueiie) eo?niaie ?acieoeu io
i?iaeaaee aaethou.
Iia?aoeee iieoiee eiino?aiiie aaethou
a) ia?a/eneaii ?oaeaaia iie?uoea aaieo ca iieoieo eiino?aiiie aaethou
a) eoieaiiay aaethoa ca/eneaia ia oaeouee aaethoiue n/ao i?aaei?eyoey
a) nienaia ?acieoea iaaeaeo ae?aeaaui eo?nii e eo?nii OeA ?O
I?eiyou e iieaoa n/aoa iinoaaueeia ca iinooieaoea iaoa?eaeu ia noiio
IAeN
Iiaaoaia caaeieaeaiiinoue ia?aae iinoaaueeaie n ?an/aoiiai n/aoa
I?aaeuyaeaiu i?aoaicee iinoaaueeai
Ii?eoiaeiaaia aioiaay i?iaeoeoeey
?aaeecaoeey aioiaie i?iaeoeoeee
a) Eanniaue iaoiae
ioa?oaeaia i?iaeoeoeey iieoiaoaeth
inouanoaeaiu eiiia?/aneea ?anoiaeu
iinooieee ieaoaaee ca ?aaeeciaaiioth i?iaeoeoeeth
ia/eneaia noiia IAeN ii ?aaeeciaaiiie i?iaeoeoeee
nienaia naaanoieiinoue ioa?oaeaiiie i?iaeoeoeee
nienaiu eiiia?/aneea ?anoiaeu
a) Iaoiae ia/eneaiey
ioa?oaeaia i?iaeoeoeey iieoiaoaeyi
inouanoaeaiu eiiia?/aneea ?anoiaeu
ia/eneaia noiia IAeN ii ?aaeeciaaiiie i?iaeoeoeee
nienaia naaanoieiinoue ioa?oaeaiiie i?iaeoeoeee
nienaiu eiiia?/aneea ?anoiaeu
nienai oeiainiaue ?acoeueoao io ?aaeecaoeee i?iaeoeoeee
Auyaeaia iaaeinoa/a aioiaie i?iaeoeoeee
Ii?eoiaeiaaiu i?eia?aoaiiua iniiaiua n?aaenoaa
I?eiyou aacaiciacaeii iinooieaoea iniiaiua n?aaenoaa
Ia/eneaia aii?oecaoeey ii iniiaiui n?aaenoaai
Nienaia n aaeaina ia?aiia/aeueiay noieiinoue iniiaiuo n?aaenoa
Nienaia noiia aii?oecaoeee
Iinooieea au?o/ea io ?aaeecaoeee iniiaiuo n?aaenoa ia noiio IAeN
Ii?eoiaeiaaiu iaiaoa?eaeueiua aeoeau
Ia/eneaia aii?oecaoeey ii iaiaoa?eaeueiui aeoeaai
?aaeeciaaee iaiaoa?eaeueiua aeoeau, ia noiio IAeN
Ia/eneaia ca?aaioiay ieaoa ?aai/ei iniiaiiai e
aniiiiaaoaeueiiai i?iecaiaenoaa
Ia/eneaiu no?aoiaua aciinu i?aaiai nioeeaeueiiai no?aoiaaiey, a
Iaineiiiue oiiae, oiiae iaaeeoeeineiai no?aoiaaiey,
Ia/eneaii iiniaea ?aaioieeai ii a?aiaiiie
iao?oaeiniiniaiinoe
Ia?a/eneaii a iiaaoaiea caaeieaeaiiinoe ii io/eneaieyi ia nioeeaeueiua
ioaeaeu
Oaea?aeaiu n ia/eneaiiie ca?aaioiie ieaou
a) iaeia ia aeioiaeu n oece/aneeo eeoe
a) ii eniieieoaeueiui eenoai
Auaeaia ca?aaioiay ieaoa ?aaioieeai i?aaiecaoeee
Ii?aaeaeaia noieiinoue iaoa?eaeia, nienaiiuo ia i?iecaiaenoai
Nienaiu ia naaanoieiinoue i?iaeoeoeee iauai?iecaiaenoaaiiua e
iauaoicyenoaaiiua ?anoiaeu
Io?aaeaia i?eaueue io ?aaeecaoeee i?iaeoeoeee e i?i/aai auauoey iniiaiuo
n?aaenoa e aeoeaia
Ia/eneaiu a oa/aiea aiaea ieaoaaee a athaeaeao, noiiu oo?aoia e iaie ca
ia?ooaiea iaeiaiaiai caeiiiaeaoaeuenoaa
Io/eneaia i?eaueue a ?aca?aiue eaieoae
i?aaiecaoeee
Oaaee/ai onoaaiue eaieoae ca n/ao ?aca?aiiai eaieoaea
Io?aaeaiu noiiu iieo/aiiuo aeieain?i/iuo e?aaeeoia e caeiia
Inouanoaeai aica?ao ?aiaa iieo/aiiuo e?aoein?i/iuo e?aaeeoia e caeiia57
91
57
52
91
19
60
63
40
62
44
51
90-3
90-2
90-2
62
44
90-3
90-2
90-2
90
94
01,08
01,08
20,23,25,26
01
02
51
08
20,23,25,26
62
20,23
20,23,25,26
69-1
69-1
70
70
70
20
20
90,91
91
84
82
51
66
Eeoa?aoo?a
1. ?aaioa iiaeaioiaeaia n eniieueciaaieai naoe Eioa?iao, naeoa
http://edu.consultant.ru/ e eioi?iaoeeiiiiai aaiea EiinoeueoaioIethn:
Aunoay oeiea – Aania 2009, auione 11.
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