Eiioeaioeey aooaaeoa?neie io/aoiinoe a ?O.
Aooaaeoa?neay io/aoiinoue – yoi nenoaia iieacaoaeae, io?aaeathueo
ia?anoathuei eoiaii eiouanoaaiiia e oeiainiaia iieiaeaiea i?aaiecaoeee
ca ii?aaeaeaiiue ia?eiae. Nenoaia iieacaoaeae i?aaenoaaeaia a aeaea
iaai?a oaaeeoe (io/aoiuo oi?i).
Aooaaeoa?neay io/aoiinoue eae aaeeiay nenoaia aeaiiuo i oeiainiaii
iieiaeaiee i?aaiecaoeee, oeiainiauo ?acoeueoaoia aa aeayoaeueiinoe e
eciaiaieyo a aa oeiainiaii iieiaeaiee ninoaaeyaony ia iniiaa aeaiiuo
aooaaeoa?neiai o/aoa.
Aooaaeoa?neay io/aoiinoue iiae?acaeaeyaony ia aeaeu:
· Ii iauaio naaaeaiee, aeeth/aaiuo a ia?eiae ia aioo?aiithth e
aiaoithth;
· Ii oeaeyi, aeey eioi?ie ninoaaeyaony io/aoiinoue – aeey ioeaiee
i?aaei?eyoey aiaoieie iieueciaaoaeyie, aeey i?iaiica aeaeueiaeoaai
?acaeoey i?aaei?eyoey, aeey aiaeeca iieo/aiiuo iieacaoaeae;
· Ii ia?eiaeai ninoaaeaiey ia i?iiaaeooi/ioth e aiaeiaoth.
Aooaaeoa?neay io/aoiinoue a nia?aiaiiuo oneiaeyo auiieiyao neaaeothuea
ooieoeee: ioeaii/iay, eioi?iaoeeiiiay e aiaeeoe/aneay.
Nenoaia ii?iaoeaiiai ?aaoee?iaaiey o/aoa e io/aoiinoe a ?innee ninoieo
ec /aou?ao o?iaiae:
1. Caeiiu e ae?oaea caeiiiaeaoaeueiua aeou ?O, ?aaoee?othuea i?yii eee
einaaiii iinoaiiaeo o/aoa, Iinoaiiaeaiey i?aaeoaeuenoaa, I?eeacu
Ieienoa?noaa Oeiainia (Caeii i aooaaeoa?neii o/aoa, Iieiaeaiea ii
aaaeaieth aooaaeoa?neiai o/aoa e io/aoiinoe).
2. Ioa/anoaaiiua noaiaea?ou aooaaeoa?neiai o/aoa (IAO).
3. ?acee/iua eino?oeoeee, iaoiaee/aneea oeacaiey, ?aeiiaiaeaoeee,
ienueia IeiOeia e io?aneaauo ieienoa?noa, a oaeaea A?aeo?aaeiiai noaea
4. Aioo?aiiea aeieoiaiou i?aaei?eyoey (I?eeac ia o/aoiie iieeoeea).
Iniiaiuie ii?iaoeaiuie aeieoiaioaie, ?aaoee?othueie ii?yaeie ninoaaeaiey
e i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe yaeythony:
1. OC «I aooaaeoa?neii o/aoa» io 21.11.1996a. ? 129-OC ae.3 no.13-16
2. Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e io/aoiinoe a ?O,
ooaa?aeaeaiiia I?eeacii IeiOeia 29.07.1998a. ? 34i
3. IAO 4/99 «Aooaaeoa?neay io/aoiinoue i?aaiecaoeee», ooaa?aeaeaiiia
I?eeacii IO io 06.07.1999a. ? 43i
4. I?eeac IO io 22.07.2003a. ? 67i «I oi?iao aooaaeoa?neie io/aoiinoe
i?aaiecaoeee»
5. I?eeac IO io 22.07.2003a. ? 67i «Oeacaiey ia iauaia oi?i
aooaaeoa?neie io/aoiinoe» e «Oeacaiey i ii?yaeea ninoaaeaiey e
i?aaeinoaaeaiey aooaaeoa?neie io/aoiinoe»
6. I?eeac ia o/aoiie iieeoeee i?aaiecaoeee
Ia iniiaaiee ii?iaoeaiuo aeieoiaioia a ninoaa i?iiaaeooi/iie io/aoiinoe
aoiaeyo iniiaiua oi?iu io/aoiinoe, a a ninoaa aiaeiaie io/aoiinoe –
iniiaiua oi?iu e i?eeiaeaiey e iei.
Iniiaiuie oi?iaie io/aoiinoe yaeythony:
Oi?ia ? 1 «Aooaaeoa?neee aaeain»
Oi?ia ? 2 «Io/ao i i?eaueyo e oauoeao»
E i?eeiaeaieyi ioiinyony:
· Oi?ia ? 3 «Io/ao ia eciaiaieyo eaieoaea»
· Oi?ia ? 4 «Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa»
· Oi?ia ? 5 «I?eeiaeaiey e aooaaeoa?neiio aaeaino»
· Oi?ia ? 6 «Io/ao i oeaeaaii eniieueciaaiee iieo/aiiuo n?aaenoa»
· Iiynieoaeueiay caienea
· Aoaeeoi?neia caeeth/aiea aeey i?aaei?eyoee, iiaeeaaeaueo
iaycaoaeueiiio aoaeeoo.
Noauaeou iaeiai i?aaei?eieiaoaeuenoaa, a oaeaea iaeiiia?/aneea
i?aaiecaoeee e iauanoaaiiua iauaaeeiaiey, ia inouanoaeythuea
i?aaei?eieiaoaeueneie aeayoaeueiinoe eiatho i?aai ia i?aaenoaaeyoue a
ninoaaa aiaeiaie io/aoiinoe oi?iu 3,4,5 e iiynieoaeueioth caieneo.
I?e oi?ie?iaaiee aooaaeoa?neie io/aoiinoe aeieaeiu auoue eniieiaiu
o?aaiaaiey ii?iaoeaii-i?aaiauo aeoia ii aooaaeoa?neiio o/aoo ii
?ane?uoeth a aooaaeoa?neie io/aoiinoe eioi?iaoeee ia eciaiaieyo o/aoiie
iieeoeee, ieacaaoeo eee niiniaiuo ieacaoue nouanoaaiiia aeeyiea ia
oeiainiaia iieiaeaiea, aeaeaeaiea aeaiaaeiuo n?aaenoa eee oeiainiaua
?acoeueoaou aeayoaeueiinoe i?aaiecaoeee, ia iia?aoeeyo a eiino?aiiie
aaethoa, i iaoa?eaeueii-i?iecaiaenoaaiiuo caianao, ia iniiaiuo
n?aaenoaao, i aeioiaeao e ?anoiaeao i?aaiecaoeee, i iineaaenoaeyo
niauoee iinea io/aoiie aeaou, i iineaaenoaeyo oneiaiuo oaeoia
oicyenoaaiiie aeayoaeueiinoe, a oaeaea ii ?ane?uoeth a aooaaeoa?neie
io/aoiinoe oie eee eiie eioi?iaoeee ia aeoeaao, eaieoaea, ?aca?aao e
iaycaoaeuenoaao i?aaiecaoeee. Oaeia ?ane?uoea iiaeao auoue inouanoaeaii
i?aaiecaoeeae iooai aeeth/aiey niioaaonoaothueo iieacaoaeae, oaaeeoe,
?anoeo?iaie iaiin?aaenoaaiii a oi?iu aooaaeoa?neie io/aoiinoe eee a
iiynieoaeueioth caieneo.
Ana ooaa?aeaeaiiua oi?iu iinyo ?aeiiaiaeaoaeueiue oa?aeoa?. Yoi
icia/aao, /oi i?aaei?eyoey ai?aaa ?ac?aaioaoue nianoaaiiua oi?iu, ii i?e
yoii aeieaeiu auoue nio?aiaiu i?eioeeiu iino?iaiey io/aoiinoe, o.a.
nio?aiaiu eiaeu no?ie eoiaia, ?acaeaeia, a?oii noaoae,
iineaaeiaaoaeueiinoue ?aniieiaeaiey iieacaoaeae a oi?iao e o.ae. Anee
i?aaiecaoeey i?eiaiyao noaiaea?oiua oi?iu, oi iacaiieiaiiua no?iee e
a?aou i?i/a?eeaathony. Anee i?aaei?eyoea eniieuecoao ?ac?aaioaiioth
naiinoiyoaeueii oi?io, oi iii i?inoi ia aeeth/aao a iaa ionoonoaothuea o
iaai iieacaoaee.
Io/aoiinoue caiieiyaony a aaethoa ?O – ?oaeyo. Aeaiiua a oi?iu
aooaaeoa?neie io/aoiinoe caiinyony a ouny/ao eee ieeeeiiao ?oaeae aac
aeanyoe/iuo ciaeia. I?e iacia/eoaeueiie noiia aeoeaia i?aaei?eyoea iiaoo
ninoaaeyoue io/aoiinoue a ?oaeyo. A oi?iao aooaaeoa?neie io/aoiinoe ia
aeieaeii auoue ieeaeeo iiae/enoie e iiia?ie.
I?e io?aaeaiee aeaiiuo a aooaaeoa?neie io/aoiinoe neaaeoao eiaoue a
aeaeo, /oi anee a niioaaonoaee n ii?iaoeaiuie aeieoiaioaie ii
aooaaeoa?neiio o/aoo iieacaoaeue aeieaeai au/eoaoueny ec
niioaaonoaothueo iieacaoaeae i?e en/eneaiee niioaaonoaothueo aeaiiuo eee
eiaao io?eoeaoaeueiia cia/aiea, oi a aooaaeoa?neie io/aoiinoe yoio
iieacaoaeue iieacuaaaony a e?oaeuo neiaeao (iaiie?uoue oauoie,
naaanoieiinoue i?iaeaiiuo oiaa?ia, oauoie io i?iaeaae, i?ioeaiou e
oieaoa, iia?aoeeiiiua ?anoiaeu, oiaiueoaiea eaieoaea, iai?aaeaiea
aeaiaaeiuo n?aaenoa, auauoea iniiaiuo n?aaenoa e i?i/aa).
Io/aoiui aiaeii a ?innee yaeyaony eaeaiaea?iue aiae, o.a. ia?eiae n
01.01. ii 31.12. io/aoiiai aiaea. Aeey aiiaue nicaeaiiie i?aaiecaoeee
io/aoiui aiaeii n/eoaaony ia?eiae ni aeiy aa ?aaeno?aoeee ii 31.12., a
aeey i?aaiecaoeee nicaeaiiuo iinea 01.10. – io/aoiui aiaeii yaeyaony
ia?eiae n 01.10. ii 31.12. neaaeothuaai aiaea.
I?iiaaeooi/iay io/aoiinoue i?aaenoaaeyaony a oa/aiea 30 aeiae ii
ieii/aiee io/aoiiai ia?eiaea, aiaeiaay – a oa/aiea 90 aeiae ni aeiy
ieii/aiey io/aoiiai ia?eiaea. Eiie?aoiay aeaoa i?aaenoaaeaiey io/aoiinoe
onoaiaaeeaaaony o/?aaeeoaeyie eee iauei nia?aieai. I?e yoii aiaeiaay
io/aoiinoue i?aaeinoaaeyaony ia ?aiaa 60 aeiae ii ieii/aiee io/aoiiai
aiaea.
Aeaoie i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe n/eoaaony aeaiue aa
oaeoe/aneiai i?aaenoaaeaiey ii i?eiaaeeaaeiinoe eee aeaoa aa ii/oiaiai
ioi?aaeaiey. Anee aeaoa i?aaenoaaeaiey i?eoiaeeoueny ia ia?aai/ee
aeaiue, oi n?ieii i?aaeinoaaeaiey n/eoaaony ia?aue, neaaeothuee ca iei
?aai/ee aeaiue.
Io/aoiinoue i?aaenoaaeyaony o/?aaeeoaeyi, iaeiaiaui i?aaiai, auoanoiyuei
i?aaiecaoeeyi, i?aaiai noaoenoeee aanieaoii. Io/aoiinoue a ?innee
yaeyaony ioaee/iie e iiyoiio iia iiaeao auoue i?aaenoaaeaia anai
caeioa?aniaaiiui eeoeai n aiciauaieai cao?ao ia eiie?iaaiea.
A neo/aa iaee/ey o i?aaei?eyoey oeeeaeia e i?aaenoaaeoaeuenoa
ninoaaeyaony naiaeiay io/aoiinoue. Anee o i?aaei?eyoey anoue aei/a?iea
eee caaeneiua iauanoaa, oi ninoaaeyaony eiinieeaee?iaaiiay io/aoiinoue.
I?e ninoaaeaiee aooaaeoa?neie io/aoiinoe iia aeieaeia ioaa/aoue
neaaeothuei o?aaiaaieyi:
1. Aeinoiaa?iinoe e iieiiou i?aaenoaaeaiey eioi?iaoeee ia eiouanoaaiiii
e oeiainiaii iieiaeaiee i?aaiecaoeee. Yoi cia/eo, /oi aooaaeoa?neay
io/aoiinoue aeieaeia auoue noi?ie?iaaia a niioaaonoaee n onoaiiaeaiiuie
a ii?iaoeaiuo aeieoiaioao o?aaiaaieyie.
2. Iineaaeiaaoaeueiinoe i?aaenoaaeaiey eioi?iaoeee ai a?aiaie. Yoi
cia/eo, /oi i?aaiecaoeey aeieaeia i?eaea?aeeaaoueny i?eiyouo aa oi?i
aooaaeoa?neie io/aoiinoe iineaaeiaaoaeueii io iaeiiai io/aoiiai ia?eiaea
e ae?oaiio. Eciaiaiea i?eiyouo oi?i aiciiaeii oieueei a eneeth/eoaeueiuo
neo/ayo, iai?eia? i?e eciaiaiee aeaea aeayoaeueiinoe.
3. Iaeo?aeueiinoe eioi?iaoeee. Yoi cia/eo, /oi iieacaoaee io/aoiinoe
aeieaeiu ioaa/aoue eioa?anai ?aciuo a?oii iieueciaaoaeae e ia ieacuaaoue
aeeyiey ia ?aoaiey e ioeaiee iieueciaaoaeae eioi?iaoeee.
4. Aiciiaeiinoe n?aaiaiey aeaiiuo ai a?aiaie. Yoi icia/aao, /oi
eca?aiiua i?aaiecaoeeae oi?iu aooaaeoa?neie io/aoiinoe aeieaeiu
i?aaeoniao?eaaoue /eneiaua iieacaoaee eae ieieioi ca aeaa aiaea
(io/aoiue e i?aaeoanoaothuee).
5. Nouanoaaiiinoe (cia/eiinoe) eioi?iaoeee. Yoi cia/eo, /oi nouanoaaiiay
eioi?iaoeey aeieaeia auoue aeiiieieoaeueii iiyniaia. Nouanoaaiiui
n/eoaaony iieacaoaeue, ia?ane?uoea eioi?iai iiaeao iiaeeyoue ia
yeiiiie/aneea ?aoaiey caeioa?aniaaiiuo iieueciaaoaeae. A ?innee
nouanoaaiiie n/eoaaony eioi?iaoeey, anee iia i?aauoaao 5 % e iauaio
eoiao niioaaonoaothueo aeaiiuo.
Oi?ia ? 1 «Aooaaeoa?neee aaeain»
Aooaaeoa?neee aaeain i?aaenoaaeyao niaie io/aoioth oi?io, niaea?aeauoth
naaaeaiey ia eiouanoaaiiii e oeiainiaii ninoiyiee ia io/aoioth aeaoo.
Aaeainu auaatho neaaeothueo aeaeia:
· Anooieoaeueiue (i?aaiecaoeeiiiue) – ia?aue aaeain, eioi?ui ioe?uaaaony
aaaeaiea o/aoa ia i?aaei?eyoee.
· Ia?eiaee/aneee – aaeain, eioi?ue ninoaaeyaony aioo?e io/aoiiai aiaea
(ca ianyoe, eaa?oae, iieoaiaeea, 9 ianyoeaa).
· Aiaeiaie (caeeth/eoaeueiue)- aaeain, eioi?ue ninoaaeyaony ii
?acoeueoaoai ?aaiou ca aiae.
· Niaaeeieoaeueiue (ooceiiiue)- aaeain, eioi?ue ninoaaeyaony i?e
iauaaeeiaiee aeaoo eee aieaa i?aaiecaoeee.
· ?acaeaeeoaeueiue – ninoaaeyaony i?e ?acaeaeaiee i?aaiecaoeee ia aieaa
iaeeea i?aaei?eyoey.
· Naie?oaiue – ninoaaeyaony aac o/aoa e?aaeeoi?neie caaeieaeaiiinoe a
oao neo/ayo, eiaaea i?aaiecaoeey i?eaeeaeaaony e aaie?ionoao,
ninoaaeyaony n i?eaea/aieai aoaeeoi?a e ia ethaoth aeaoo.
· Eeeaeaeaoeeiiiue – ioee/aaony io ae?oaeo aaeainia oai, /oi eiouanoai a
iai ioeaieaaaony ii ?aaeecaoeeiiiie noieiinoe. A iai iiaoo
ionoonoaiaaoue n/aoa «?anoiaeu aoaeoueo ia?eiaeia», «aeioiaeu aoaeoueo
ia?eiaeia», «?aca?au i?aaenoiyueo ?anoiaeia», ii iiaeao iiyaeoueny
noaouey «oeaia oe?iu».
· Naiaeiue – aaeain, eioi?ue aeeth/aao naaaeaiey oeeeaeia e
i?aaenoaaeoaeuenoa i?aaiecaoeee.
· Eiinieeaee?oaiue – ninoaaeyaony n o/aoii ?acoeueoaoia ?aaiou aei/a?ieo
i?aaei?eyoee a iauaia oao n?aaenoa, eioi?uie ?aniieaaaao aieiaiia
i?aaei?eyoea.
A caaeneiinoe io iieiiou ioeaiee noaoae aaeainu iiae?acaeaeythony ia:
· aaeain a?oooi, eioi?ue aeeth/aao a naay i?aeoe/anee ana n/aoa
aooaaeoa?neiai o/aoa, eniieuecoaiua ia i?aaei?eyoee,
· aaeain iaooi, a eioi?ii ionoonoaotho ?acoeueoaoiua e ?aaoee?othuea
n/aoa (05,02,42,14,59,63,25,26,90,91,99).
Ii oi?ia iino?iaiey aaeainu aeaeyony ia:
· Iai?ioii-naeueaeiaue aaeain (iai?ioiay aaaeiiinoue ii neioaoe/aneei
n/aoai) eee i?iaa?i/iue aaeain.
· Oaoiaoiue aaeain
· Iniiaiie aaeain eee aooaaeoa?neee.
Iauea i?eioeeiu iino?iaiey aooaaeoa?neiai aaeaina:
1. I?eioeei i?aainoaaiiinoe (iaeii?iaeiinoue noaoae aaeaina,
iaeciaiiinoue ioeaiee noaoae aaeaina, iinoiyinoai o/aoiie iieeoeee).
2. A aaeaina ia aeiioneaaony ca/ao iaaeaeo noaoueyie aeoeaia e ianneaia
3. Aooaaeoa?neee aaeain ninoaaeyaony a ioeaiee iaooi.
4. Aeaiiua noaoae aaeaina aeieaeiu iiaeoaa?aeaeaoueny ?acoeueoaoaie
eiaaioa?ecaoeee.
5. Aiaeeoe/aneea aeaiiua aeieaeiu niioaaonoaiaaoue aeaiiui neioaoe/aneeo
n/aoia, oeacaiiuo a aaeaina.
Iiae oaoieeie ninoaaeaiey aaeaina iiieiaaony niaieoiiinoue anao o/aoiuo
?aaio, niinianoaothueo ninoaaeaieth aaeaina. A iauai yoeo ?aaio
aeeth/aaony:
1. I?iaaaeaiea eiaaioa?ecaoeee anao noaoae aaeaina
2. I?iaaaeaiea ia?aioeaiee oeaiiinoae
3. ?aca?aie/aiea aeioiaeia e ?anoiaeia iaaeaeo niaaeiuie io/aoiuie
ia?eiaeaie (n/aoa 96,97,98)
4. Cae?uoea anao ?acoeueoaoiuo n/aoia (90,91,99,25,26)
5. Iiaeaaaeaiea eoiaia a aeo?iaeao – i?aea?ao e iaoeiia?aiiao
6. Ninoaaeaiea iai?ioii – naeueaeiaiai aaeaina
7. Ninoaaeaiea aeaaiie eieae
Aooaaeoa?neee aaeain ninoieo ec aeaoo /anoae (aeoeaa e ianneaa) e iyoe
?acaeaeia. Iauea eoiae aeoeaa e ianneaa (no?iee 300 e 700) iacuaathony
aaethoie aaeaina e aeieaeiu auoue ?aaiu.
Aeoea aaeaina oa?aeoa?ecoao eiouanoai i?aaei?eyoea e ninoaaeyaony a
ii?yaeea aic?anoaiey eeeaeaeiinoe aeoeaia. Aeoea aaeaina niaea?aeeo aeaa
?acaeaea: aiaiai?ioiua e iai?ioiua aeoeau. E aiaiai?ioiui aeoeaai
ioiinyo:
· No?iea 110 «Iaiaoa?eaeueiua aeoeau». Ninoaa iaiaoa?eaeueiuo aeoeaia
ii?aaeaeyaony IAO 14/2000. A aaeaina io?aaeaaony inoaoi/iay noieiinoue
iaiaoa?eaeueiuo aeoeaia, o.a. ?acieoea iaaeaeo inoaoeaie ia n/aoao 04 e
05. Anee i?e ia/eneaiee aii?oecaoeee n/ao 05 ia eniieuecoaony, oi a
aaeain ia?aiineony inoaoie ii n/aoo 04 ia io/aoioth aeaoo.
· No?iea 120 «Iniiaiua n?aaenoaa». Ninoaa iniiaiuo n?aaenoa
ii?aaeaeyaony a niioaaonoaee n IAO 6/2001. Iniiaiua n?aaenoaa
iieacuaathony ii inoaoi/iie noieiinoe, eae ?acieoea iaaeaeo inoaoeaie ia
n/aoao 01 e 02.
· No?iea 130 «Iacaaa?oaiiia no?ieoaeuenoai». Iieacuaathony inoaoee ii
n/aoai 07, 08, a oaeaea aaainu, auaeaiiua cano?ieueeai e ae?oaea
aaainiaua ieaoaaee, naycaiiua n inouanoaeaieai eaiaeiaeaiee, o/oaiiua ia
n/aoa 60.
· No?iea 135 «Aeioiaeiua aeiaeaiey a iaoa?eaeueiua oeaiiinoe».
Eniieuecothony aeaiiua n/aoa 03, aaea io?aaeaaony noieiinoue eiouanoaa,
eioi?ia oe?ia niae?aaony eniieueciaaoue aeey ia?aaea/e a a?aiaeo, eeceia
eee a i?ieao.
· No?iea 140 «Aeieain?i/iua oeiainiaua aeiaeaiey». Iieacuaaaony noiia
eiaanoeoeee i?aaei?eyoey (ia n?ie aieaa iaeiiai aiaea) a oeaiiua aoiaae,
a onoaaiua eaieoaeu ae?oaeo i?aaiecaoeee, a oaeaea noiio
i?aaeinoaaeaiiuo aeieain?i/iuo caeiia. Eniieuecothony aeaiiua ia n/aoao
58 e 59.
· No?iea 145 «Ioeiaeaiiua iaeiaiaua aeoeau». Niaeanii IAO 18/2002,
ioeiaeaiiue iaeiaiaue aeoea – yoi iieiaeeoaeueiay ?acieoea iaaeaeo
?aaeueiui iaeiaii ia i?eaueue e oneiaiui iaeiaii, en/eneaiiui n
aaeainiaie i?eauee. Ioeiaeaiiue aeoea iieacuaaao, ianeieueei ioaeii
aoaeao oiaiueoeoue noiio yoiai «eneonnoaaiiiai» iaeiaa a neaaeothueo
io/aoiuo ia?eiaeao. Ioeiaeaiiue aeoea i?aaenoaaeyao niaie i?iecaaaeaiea
noaaee iaeiaa ia au/eoaaioth a?aiaiioth ?acieoeo. A naith i/a?aaeue,
au/eoaaiay a?aiaiiay ?acieoea – yoi aeioiaeu eee ?anoiaeu, eioi?ua
o/eouaathony i?e oi?ie?iaaiee aooaaeoa?neie i?eauee a oaeouai, a
iaeiaiiaeaaaaiie – a neaaeothueo io/aoiuo ia?eiaeao.
I?eia?. 24.12.2002a. oe?ia i?eiyea e aooaaeoa?neiio o/aoo iai?oaeiaaiea
ia?aiia/aeueiie noieiinoueth 165000 ?oa. N?ie aai iieaciiai
eniieueciaaiey 6 eao. A aooaaeoa?neii o/aoa oe?ia ia/eneyao
aii?oecaoeeth ii noiia /enae eao iieaciiai eniieueciaaiey, a iaeiaiaii
o/aoa – eeiaeiui niiniaii.
Ca 2003 aiae noiia ia/eneaiiie aii?oecaoeee ninoaaeo:
– a aooaaeoa?neii o/aoa 165000 ?oa. * 6 eao / (6+5+4+3+2+1) =47143 ?oa.
– a iaeiaiaii o/aoa 165000 ?oa. / 6 eao = 27500 ?oa.
Au/eoaaiay a?aiaiiay ?acieoea ?aaia 47143 – 27500 =19643 ?oa.
Ioeiaeaiiue iaeiaiaue aeoea n yoie ?acieoeu ninoaaeo 19643 * 24% = 4714
?oa.
A aooaaeoa?neii o/aoa oe?iu aeieaeia auoue naeaeaia i?iaiaeea
Aeo 09 Eo 68 4714 ?oa. Aeaiiay noiia io?aaeaaony ii no?iea 145 aaeaina.
E iai?ioiui aeoeaai ioiinyo:
· No?iea 210 «Caianu». Io?aaeaaony noieiinoue anao iaoa?eaeueiuo caiania
e cao?ao i?aaiecaoeee. Yoe aeoeau iiae?acaeaeythony ia nu?uea e
iaoa?eaeu (10,16), aeeaioiua ia au?aueaaiee e ioei?ia (11), cao?aou a
iacaaa?oaiiii i?iecaiaenoaa (20,21,23,29,46,44), aioiaay i?iaeoeoeey e
oiaa?u aeey ia?ai?iaeaaee (43,41), oiaa?u ioa?oaeaiiua (45), ?anoiaeu
aoaeoueo ia?eiaeia (97), i?i/ea caianu e cao?aou. Ana
iaoa?eaeueii-i?iecaiaenoaaiiua caianu io?aaeathony a aooaaeoa?neii o/aoa
niaeanii IAO 5/2001.
· No?iea 220 «IAeN ii i?eia?aoaiiui oeaiiinoyi» i?eaiaeeony noiia IAeN,
eioi?ay ia eiiaoe io/aoiiai ia?eiaea ia nienaia ni n/aoa 19.
· No?iea 230 e 240 «Aeaaeoi?neay caaeieaeaiiinoue» io?aaeaaony
aeaaeoi?neay caaeieaeaiiinoue ii n/aoai 60,62,71,73,75,76 e o.ae.,
ieaoaaee ii eioi?ie iaeeaeathony aieaa /ai /a?ac aiae e a oa/aiea aiaea
iinea io/aoiie aeaou niioaaonoaaiii.
· No?iea 250 «E?aoein?i/iua oeiainiaua aeiaeaiey» io?aaeathony aeiaeaiey
i?aaei?eyoey a aeoeee, iaeeaaoeee e ae?oaea oeaiiua aoiaae, a oaeaea
i?aaeinoaaeaiiua caeiu ia n?ie ia aieaa iaeiiai aiaea, o/oaiiua ia n/aoa
58.
· No?iea 260 «Aeaiaaeiua n?aaenoaa» io?aaeathony noiiu iaee/iuo e
aaciaee/iuo n?aaenoa, /eneyueony a eanna, ia ?an/aoiuo, niaoeeaeueiuo e
aaethoiuo n/aoao, aeaiaaeiuo aeieoiaioia e ia?aaiaeia a iooe (n/aoa
50,51,52,55,57).
Iannea aaeaina iieacuaaao enoi/ieee oi?ie?iaaiey eiouanoaa. Iannea
aaeain ninoieo ec o?ao ?acaeaeia: eaieoae e ?aca?au, aeieain?i/iua e
e?aoein?i/iua iaycaoaeuenoaa. A ?acaeaea «Eaieoae e ?aca?au»
io?aaeathony:
· No?iea 410 «Onoaaiue eaieoae». Iieacuaaaony noiia onoaaiiai eaieoaea
i?aaei?eyoey, io?aaeaiiay ii n/aoo 80.
· No?iea «Nianoaaiiua aeoeee, aueoieaiiua o aeoeeiia?ia». Aeaiiay noiia
iieacuaaaony n io?eoeaoaeueiui ciaeii e oiaiueoaao eoia ?acaeaea (n/ao
81).
· No?iea 420 «Aeiaaai/iue eaieoae». Iieacuaaaony noiia aeiaaai/iiai
eaieoaea, io?aaeaiiay ii n/aoo 83.
· No?iea 430 «?aca?aiue eaieoae». Iieacuaaaony noiia ?aca?aiiai
eaieoaea, io?aaeaiiay ii n/aoo 82.
· No?iea 470 «Ia?ani?aaeaeaiiay i?eaueue (iaiie?uoue oauoie)».
Io?aaeaaony oeiainiaue ?acoeueoao oe?iu, eioi?ue neeaaeuaaaony ec
i?eauee (oauoea) i?ioeuo eao e i?eauee (oauoea) oaeouaai ia?eiaea (n/aoa
84,99).
E aeieain?i/iui iaycaoaeuenoaai ioiinyony:
· No?iea 510 «Caeiu e e?aaeeou». Io?aaeaaony inoaoie caaiiuo n?aaenoa,
eioi?ua oe?ia iieo/eea ia n?ie aieaa aiaea (n/ao 67).
· No?iea 515 «Ioeiaeaiiua iaeiaiaua iaycaoaeuenoaa». Niaeanii IAO
18/2002 ioeiaeaiiia iaeiaiaia iaycaoaeuenoai – yoi io?eoeaoaeueiay
?acieoea iaaeaeo ?aaeueiui iaeiaii ia i?eaueue e oneiaiui iaeiaii,
en/eneaiiui n aaeainiaie i?eauee. Ioeiaeaiiia iaycaoaeuenoai iieacuaaao,
ianeieueei ioaeii aoaeao oaaee/eoue noiio yoiai «eneonnoaaiiiai» iaeiaa
a neaaeothueo io/aoiuo ia?eiaeao. Ioeiaeaiiia iaycaoaeuenoai
i?aaenoaaeyao niaie i?iecaaaeaiea noaaee iaeiaa ia iaeiaiiaeaaaaioth
a?aiaiioth ?acieoeo. A naith i/a?aaeue, iaeiaiiaeaaaaiay a?aiaiiay
?acieoea – yoi aeioiaeu e ?anoiaeu, eioi?ua o/eouaathony i?e
oi?ie?iaaiee aooaaeoa?neie i?eauee a oaeouai, a iaeiaiiaeaaaaiie – a
neaaeothueo io/aoiuo ia?eiaeao.
I?eia?. A 4 eaa?oaea 2003a. oe?ia ioa?oceea ae?oaie oe?ia ia?oeth
oiaa?ia ia noiio 115000 ?oa. Aeaiiay oe?ia iieaoeea oiaa? a neaaeothuea
n?iee: 65000 ?oa. a 4 eaa?oaea 2003a., 50000 ?oa. a 1 eaa?oaea 2004a.
A iaeiaiaii o/aoa oe?ia – i?iaeaaaoe ii?aaeaeyao aeioiaeu e ?anoiaeu
eanniaui iaoiaeii. Iiyoiio i?e en/eneaiee iaeiaa ia i?eaueue ca 4
eaa?oae 2003a. o/eouaaaony oieueei oaeoe/anee iinooieaoay au?o/ea –
65000 ?oa. A aooaaeoa?neii o/aoa au?o/eie 4 eaa?oaea i?eciaaony any
noieiinoue ioa?oaeaiiuo oiaa?ia. Niioaaonoaaiii iaiiea/aiiay /anoue
au?o/ee a noiia 50000 ?oa. aeieaeia auoue o/oaia eae iaeiaiiaeaaaaiay
a?aiaiiay ?acieoea.
Noiia ioeiaeaiiiai iaeiaiaiai iaycaoaeuenoaa n yoie ?acieoeu ?aaia:
50000 ?oa. * 24% = 12000 ?oa.
Iia io?aaeaaony i?iaiaeeie: Aeo 68 Eo 77 12000 ?oa. A aaeaina ia
01.01.2004a. yoa noiia io?aaeaaony ii no?iea 515.
E e?aoein?i/iui iaycaoaeuenoaai ioiinyony:
· No?iea 610 «Caeiu e e?aaeeou». Iieacuaaaony noiia caaiiuo n?aaenoa,
eioi?ua oe?ia iieo/eea ia n?ie iaiaa aiaea (n/ao 66).
· No?iea 620 «E?aaeeoi?neay caaeieaeaiiinoue» iieacuaathony noiiu
e?aaeeoi?neie caaeieaeaiiinoe iinoaaueeai e iiae?yae/eeai ca iinooieaoea
iaoa?eaeueiua oeaiiinoe (60,76), ?aaioieeai ii ia/eneaiiie ca?aaioiie
ieaoa (70), ainoaea?noaaiiui aiaathaeaeaoiui oiiaeai (69), athaeaeaoo ii
iaeiaai e nai?ai (68).
I?e caiieiaiee no?iee «Caaeieaeaiiinoue ii iaeiaai e nai?ai» ioaeii
o/eouaaoue noiio oneiaiiai ?anoiaea ii iaeiao ia i?eaueue, ?ann/eoaiioth
ii aeaiiui aooaaeoa?neiai o/aoa.
I?eia?. Ainiieuecoainy oneiaeyie i?aaeuaeoueo aeaoo i?eia?ia.
I?aaeiieiaeei, /oi oe?ia-i?iaeaaaoe iieo/eea ii eoiaai 2003a.
aaeainiaoth i?eaueue a ?acia?a 100000 ?oa. Iinoiyiiuo iaeiaiauo
iaycaoaeuenoa e aeoeaia o i?aaiecaoeee iao.
Iaeiaiiaeaaaaiay i?eaueue ?aaia: 100000 – 50000 + 19643 = 69643 ?oa.
Noiia ?aaeueiiai iaeiaa ia i?eaueue ninoaaeo: 69643 * 24% = 16714 ?oa.
?acia? oneiaiiai iaeiaa, en/eneaiiiai n aaeainiaie i?eauee, ?aaai:
100000 * 24% =24000 ?oa.
A aooaaeoa?neii o/aoa ninoaaeyaony i?iaiaeea: Aeo 99 Eo 68 24000 ?oa.
A i?aaeuaeoueo i?eia?ao auee naeaeaiu i?iaiaeee:
Aeo 09 Eo 68 4714 ?oa. e Aeo 68 Eo 77 12000 ?oa.
Oaeei ia?acii, e?aaeeoiaia naeueaei ii n/aoo 68 aoaeao ?aaii:
24000 + 4714 – 12000 = 16174 ?oa.
Yoa noiia ?aaia noiia ?aaeueiiai iaeiaa ia i?eaueue, cia/eo, ana
iia?aoeee io?aaeaiu i?aaeeueii.
· No?iea 630 «Caaeieaeaiiinoue ia?aae o/anoieeaie ii auieaoa aeioiaeia»
i?eaiaeyony noiiu caaeieaeaiiinoe ii auieaoa aeioiaeia o/?aaeeoaeyi,
io?aaeaiiua ii n/aoo 75.
· No?iea 640 «Aeioiaeu aoaeoueo ia?eiaeia» io?aaeathony iinooieaiey,
iieo/aiiua a oaeouai io/aoiii ia?eiaea, ii ioiinyueany e aeayoaeueiinoe
i?aaiecaoeee a aoaeouai (n/ao 98).
· No?iea 650 «?aca?au i?aaenoiyueo ?anoiaeia» iieacuaathony noiiu
?aca?aia, nicaeaiiuo aeey ?aaiiia?iiai nienaiey ?anoiaeia, /eneyueony ia
n/aoa 96.
A ni?aaea i iaee/ee oeaiiinoae, o/eouaaaiuo ia caaaeainiauo n/aoao
io?aaeathony a?aiaeiaaiiua iniiaiua n?aaenoaa (001),
oiaa?ii-iaoa?eaeueiua oeaiiinoe, i?eiyoua ia ioaaonoaaiiia o?aiaiea
(002) e ia eiienneth (004), nienaiiay a oauoie caaeieaeaiiinoue
iaieaoaaeaniiniaiuo aeaaeoi?ia (007), iaania/aiey iaycaoaeuenoa e
ieaoaaeae iieo/aiiua e auaeaiiua (008,009), eciin aeeeeuiiai oiiaea e
iauaeoia aiaoiaai aeaaiono?ienoaa (010), iaiaoa?eaeueiua aeoeau,
iieo/aiiua a iieueciaaiea e noieiinoue ae?oaeo oeaiiinoae
(003,005,006,011).
Oi?ia ? 2 «Io/ao i i?eaueyo e oauoeao»
Oi?ia ? 2 oa?aeoa?ecoao aaee/eio iieo/aiiie i?aaei?eyoeai /enoie i?eauee
(oauoea) ca io/aoiue ia?eiae ia?anoathuei eoiaii ii n?aaiaieth n
i?aaeoanoaothuei ia?eiaeii.
A /anoe «Aeioiaeu e ?anoiaeu ii iau/iui aeaeai aeayoaeueiinoe»
io?aaeathony:
· Ii no?iea «Au?o/ea (iaooi) io i?iaeaaee oiaa?ia, i?iaeoeoeee, ?aaio,
oneoa (ca ieionii IAeN, aeoeecia e aiaeiae/iuo iaycaoaeueiuo ieaoaaeae)
io?aaeathony aeioiaeu, iieo/aiiua oe?iie io iau/iuo aeaeia
aeayoaeueiinoe, ca au/aoii IAeN, aeoeecia e ae?oaeo ieaoaaeae,
io?aaeaiiua ii e?aaeeoo n/aoa 90/1 enoiaey ec a?aiaiiie ii?aaeaeaiiinoe
oaeoia oicyenoaaiiie aeayoaeueiinoe, o.a. ioiinyueany e oiio ia?eiaeo, a
eioi?ii i?iecioee niauoey, iacaaeneii io a?aiaie iieaou (IAO 9/99).
Oaeei ia?acii, a e?aaeeoa n/aoa 90/1, a, neaaeiaaoaeueii, a oi?ia ? 2
au?o/ea iieacuaaaony ii oneiaeyi aeiaiai?ia a caaeneiinoe io eo aeaeia.
Oae i?e aeiaiai?a eoiee-i?iaeaaee au?o/ea iieacuaaaony a iiiaio
ia?aoiaea i?aaa nianoaaiiinoe e iieoiaoaeth ia ioa?oaeaiioth
i?iaeoeoeeth, oiaa?u, oneoae. I?e aeiaiai?a iaiu au?o/ea iieacuaaaony a
iiiaio eniieiaiey iaycaoaeuenoa iaaeie noi?iiaie. I?e aeiaiai?a eiiennee
au?o/ea iieacuaaaony ii a?aiaie iieo/aiey ecaauaiey io eiienneiia?a eee
iiaa?aiiiai ia ioa?ocea oiaa?a iieoiaoaeth.
Iiieii au?o/ee io ?aaeecaoeee e aeioiaeai io iau/iuo aeaeia
aeayoaeueiinoe iiaoo auoue ioianaiu iinooieaiey io naea/e eiouanoaa a
a?aiaeo, io o/anoey a onoaaiuo eaieoaeia ae?oaeo i?aaiecaoeee e o.ae.
i?e oneiaee, /oi iiaeiaiua iinooieaiey aeieaeiu i?eciaaaoueny i?aaeiaoii
aeayoaeueiinoe oe?iu. A i?ioeaiii neo/aa iie ioiinyony e iia?aoeeiiiui
aeioiaeai. Iniiaiua aeaeu aeayoaeueiinoe i?aaei?eyoey ii?aaeaeythony ii
aai onoaao. I?e ii?aaeaeaiee i?aaeiaoa aeayoaeueiinoe neaaeoao
?oeiaiaenoaiaaoueny i?aaeeii nouanoaaiiinoe. I?aaeiaoii aeayoaeueiinoe
i?eciathony iia?aoeee, aeioiaeu io eioi?uo ninoaaeytho ia iaiaa 5 % io
iauaai iauaia au?o/ee oe?iu.
Noiia ii aeaiiie no?iea ?ann/eouaaaony eae ?acieoea iaaeaeo noiiaie,
io?aaeaiiuie aooaaeoa?neeie i?iaiaeeaie:
Aeo 50,51,62,76 Eo 90/1 ia i?iaeaaeioth noieiinoue, aeeth/ay IAeN
ieion Aeo 90/3 Eo 68,76 ia noiio IAeN
A ?icie/iie oi?aiaea i?e ?aaioa i?aaei?eyoey ii nenoaia «aaeeiiai
iaeiaa» au?o/ea ii no?iea iieacuaaaony aianoa n IAeN, a i?iaiaeea Aeo
90/3 Eo 68,76 a o/aoa ia ninoaaeyaony, o.e. i?aaei?eyoea ia yaeyaony
ieaoaeueueeii IAeN.
· Ii no?iea «Naaanoieiinoue i?iaeaiiuo oiaa?ia, i?iaeoeoeee, ?aaio,
oneoa» iieacuaathony (IAO 10/99):
a) aeey i?aaei?eyoee i?iiuoeaiiinoe e oneoa – cao?aou, naycaiiua n
i?iecaiaenoaii i?iaeoeoeee e ieacaieai oneoa, au?o/ea io i?iaeaaee
eioi?uo iieacaia ii i?aaeuaeouae no?iea e io?aaeaiiua a o/aoa i?iaiaeeie
Aeo 90/2 Eo 43
a) aeey oi?aiauo i?aaei?eyoee e iauaieoa – naaanoieiinoue (iieoiiay
noieiinoue) ?aaeeciaaiiuo oiaa?ia, au?o/ea ii eioi?ui iieacaia ii
i?aaeuaeouae no?iea, io?aaeaiiay a o/aoa i?iaiaeeaie:
1) a iioiaie oi?aiaea Aeo 90/2 Eo 41/1,45 ia iieoiioth noieiinoue
2) a ?icie/iie oi?aiaea:
– Aeo 90/2 Eo 41/2 ia iieoiioth noieiinoue, anee a o/aoa oiaa?u
o/eouaathony ii iieoiiie noieiinoe;
– Aeo 90/2 Eo 41/2 ia i?iaeaaeioth noieiinoue
(ieion) Aeo 90/2 Eo 42 ia noiio ?aaeeciaaiiie oi?aiaie iaoeaiee, anee
oiaa?u o/eouaathony ii i?iaeaaeiui oeaiai
3) aeey iauaieoa: Aeo 90/2 Eo 20 ia i?iaeaaeioth noieiinoue
(ieion) Aeo 90/2 Eo 42 ia noiio ?aaeeciaaiiie oi?aiaie iaoeaiee
· Ii no?iea «Aaeiaay i?eaueue» iieacuaaaony ?acieoea iaaeaeo
iieacaoaeyie, io?aaeaiiuie a aeaoo ia?auo no?ieao io/aoa. Anee iieo/ai
io?eoeaoaeueiue ?acoeueoao (oauoie), oi aai iaaei oeacuaaoue a e?oaeuo
neiaeao.
· Ii no?iea «Eiiia?/aneea ?anoiaeu» iieacuaathony:
– a i?iiuoeaiiinoe – cao?aou ii nauoo, ioiinyueany e ?aaeeciaaiiie
i?iaeoeoeee, io?aaeaiiua a o/aoa i?iaiaeeie Aeo 90/2 Eo 44
– a oi?aiaea – ecaea?aeee ia?auaiey, ioiinyueany e ?aaeeciaaiiui
oiaa?ai, io?aaeaiiua a o/aoa Aeo 90/2 Eo 44
· Ii no?iea «Oi?aaeai/aneea ?anoiaeu» iieacuaathony a i?iiuoeaiiuo
i?aaei?eyoeyo iauaoicyenoaaiiua ?anoiaeu, o/oaiiua ia n/aoa 26, i?e
oneiaee, /oi ii o/aoiie iieeoeea iie cae?uaathony n/aoii 90, o.a.
io?aaeathony i?iaiaeeie Aeo 90/2 Eo 26. Anee a i?aaiecaoeee n/ao 26
cae?uaaaony n/aoii 20, oi aeaiiay no?iea ia caiieiyaony. A oi?aiauo
i?aaei?eyoeyo e iauanoaaiiii ieoaiee aeaiiay no?iea ia eniieuecoaony.
· Ii no?iea «I?eaueue (oauoie) io i?iaeaae» i?eaiaeeony ?acieoea iaaeaeo
aaeiaie i?eaueueth (oauoeii) e noiiie eiiia?/aneeo e oi?aaeai/aneeo
?anoiaeia. I?e yoii io?eoeaoaeueiay ?acieoea iieacuaaaony a e?oaeuo
neiaeao. A oa/aiea aiaea i?eaueue eee oauoie io iau/iuo aeaeia
aeayoaeueiinoe i?aaiecaoeee io?aaeatho ia n/aoa 99 a ei??aniiiaeaioeee
ni n/aoii 90. Iai?iou iaaeaeo yoeie n/aoaie ca io/aoiue ia?eiae
niioaaonoaotho iieacaoaeth ii aeaiiie no?iea oi?iu ? 2.
E i?i/ei aeioiaeai e ?anoiaeai ioiinyony (ii IAO 9/99 e 10/99):
· Ii no?iea «I?ioeaiou e iieo/aieth» io?aaeathony aeioiaeu a noiia
i?e/eoathueony e iieo/aieth i?ioeaioia ii iaeeaaoeeyi, aeaiiceoai,
ainoaea?noaaiiui oeaiiui aoiaaai (Aeo 76 Eo 91/1), i?ioeaiou ca
i?aaeinoaaeaiea caeiia ae?oaei i?aaiecaoeeyi (Aeo 76 Eo 91/1), i?ioeaiou
ca eniieueciaaiea aeaiaaeiuo n?aaenoa aaieaie i?e o?aiaiee eo ia
?an/aoiuo n/aoao i?aaiecaoeee (Aeo 51,52 Eo 91/1).
· Ii no?iea «I?ioeaiou e oieaoa» io?aaeathony i?ioeaiou e oieaoa ii
iaeeaaoeeyi, aeoeeyi (Aeo 91/2 Eo 76), i?ioeaiou, i?e/eoathueany ae?oaei
i?aaei?eyoeyi ca i?aaeinoaaeaiea i?aaiecaoeee a iieueciaaiea aeaiaaeiuo
n?aaenoa, caeiia, e?aaeeoia (Aeo 91/2 Eo 76,66,67), i?ioeaiou,
oiea/aiiua aaieo ca o?aiaiea aeaiaaeiuo n?aaenoa ia n/aoao (Aeo 91/2 Eo
51,52).
· Ii no?iea «Aeioiaeu io o/anoey a ae?oaeo i?aaiecaoeeyo» iieacuaathony
iinooieaiey io aeieaaiai o/anoey a onoaaiuo eaieoaeao ae?oaeo oe?i,
aeioiaeu ii aeoeeyi e aeioiaeu io niaianoiie aeayoaeueiinoe (Aeo 51,76
Eo 91/1)
· Ii no?iea «I?i/ea iia?aoeeiiiua aeioiaeu» iieacuaatho aeioiaeu io
naea/e eiouanoaa, i?aa iieueciaaiey eioaeeaeooaeueiie nianoaaiiinoe a
a?aiaeo, anee yoi ia yaeyaony iniiaiui aeaeii aeayoaeueiinoe
i?aaiecaoeee (Aeo 62,76 Eo 91/1 ia noiio aeioiaea, aeeth/ay IAeN),
aeioiaeu io i?iaeaaee iniiaiuo n?aaenoa, iaoa?eaeia, iaiaoa?eaeueiuo
aeoeaia (Aeo 62,76 Eo 91/1 ia noiio i?iaeaaeiie noieiinoe, aeeth/ay
IAeN).
· Ii no?iea «I?i/ea iia?aoeeiiiua ?anoiaeu» iieacuaatho:
– ?anoiaeu io naea/e eiouanoaa, i?aa iieueciaaiey eioaeeaeooaeueiie
nianoaaiiinoe a a?aiaeo, anee yoi ia yaeyaony iniiaiui aeaeii
aeayoaeueiinoe i?aaiecaoeee (Aeo 91/2 Eo 68,76 ia noiio IAeN, Aeo 91/2
Eo 02,05 ia noiio aii?oecaoeee, Aeo 91/2 Eo 76 ia noiio i?i/eo ?anoiaeia
ii a?aiaea),
– ?anoiaeu io i?iaeaaee iniiaiuo n?aaenoa, iaoa?eaeia, iaiaoa?eaeueiuo
aeoeaia (Aeo 91/2 Eo 68,76 ia noiio IAeN, Aeo 91/2 Eo 01,04,10 ia
inoaoi/ioth noieiinoue iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia e
o/aoioth noieiinoue iaoa?eaeia, Aeo 91/2 Eo 76 ia noiio i?i/eo ?anoiaeia
ii i?iaeaaea eiouanoaa).
– ?anoiaeu ia niaea?aeaiea caeiina?ae?iaaiiuo iauaeoia
(Aeo 91/2 Eo 76,10,70,69…).
– ?anoiaeu ii i?iecaiaenoao, ia aeaaoaio i?iaeoeoeeth e ?anoiaeu ii
aiioee?iaaiiui caeacai (Aeo 91/2 Eo 20)
– iaeiae, ioiineiua ia oeiainiaua ?acoeueoaou (Aeo 91/2 Eo 68)
– io/eneaiey a ?aca?au ii niiieoaeueiui aeieaai (Aeo 91/2 Eo 63,59)
· Ii no?iea «Aia?aaeecaoeeiiiua aeioiaeu» iieacuaathony:
– enoaeoay e?aaeeoi?neay e aeaiiiaioneay caaeieaeaiiinoue (Aeo 60,76 Eo
91/1)
– i?eaueue i?ioeuo eao, iaia?oaeaiiay a io/aoiii aiaeo (Aeo 60,62,76 Eo
91/1)
-oo?aou, iaie, iaonoieee, iieo/aiiua ii oicyenoaaiiui aeiaiai?ai
(Aeo 76,51 Eo 91/1)
– eceeoee eiouanoaa (Aeo 01,04,10,50 Eo 91/1)
– iieiaeeoaeueiua eo?niaua ?acieoeu (Aeo 50,52,60,76 Eo 91/1)
– aeoeau iieo/aiiua aacaiciacaeii (Aeo 98/2 Eo 91/1)
· Ii no?iea «Aia?aaeecaoeeiiiua ?anoiaeu» iieacuaathony:
– oauoee io nienaiey aeaaeoi?neie caaeieaeaiiinoe ii enoa/aiee n?iea
eneiaie aeaaiinoe (Aeo 91/2 Eo 76,62…)
– oauoee i?ioeuo eao, iaia?oaeaiiua a io/aoiii aiaeo (Aeo 91/2 Eo
60,76,10…)
-oo?aou, iaie, iaonoieee, oiea/aiiua ii oicyenoaaiiui aeiaiai?ai
(Aeo 91/2 Eo 51,76)
– oauoee io iaaeiaii?oecaoeee iauaeoia iniiaiuo n?aaenoa,
iaiaoa?eaeueiuo aeoeaia i?e eo nienaiee ?aiueoa n?iea iieaciiai
eniieueciaaiey, oo?aoa, ia?aaeaiiuo aacaiciacaeii (Aeo 91/2 Eo 01,04)
– io?eoeaoaeueiua eo?niaua ?acieoeu (Aeo 91/2 Eo 50,52,60,76)
– cao?aou ia i?iaaaeaiea nii?oeaiuo ia?ii?eyoee, ioaeuoa, ?acaea/aiee
eoeueoo?ii-i?inaaoeoaeueneiai oa?aeoa?a, aeaaioai?eoaeueiay iiiiuue
(Aeo 91/2 Eo 76,71,51,50…)
· Ii no?iea «I?eaueue (oauoie) aei iaeiaiiaeiaeaiey» iieacuaaaony
oeiainiaue ?acoeueoao io aeayoaeueiinoe i?aaei?eyoey a io/aoiii
ia?eiaea. Ii ?aaai noiia i?eauee (oauoea) io i?iaeaae e i?i/eo aeioiaeia
ca ieionii i?i/eo ?anoiaeia. Noiia oauoea iieacuaaaony a e?oaeuo
neiaeao. Naeueaei iia?aoeeiiiuo e aia?aaeecaoeeiiiuo aeioiaeia e
?anoiaeia a oa/aiea aiaea nienuaaaony ia n/ao 99 ni n/aoa 91.
· No?iea «Ioeiaeaiiua iaeiaiaua aeoeau» caiieiyaony ia iniiaaiee
aeaiiuo, io?aaeaiiuo ii n/aoo 09 e iieacuaathony a e?oaeuo neiaeao.
· No?iea «Ioeiaeaiiua iaeiaiaua iaycaoaeuenoaa» caiieiyaony ia
iniiaaiee aeaiiuo, io?aaeaiiuo ii n/aoo 77.
· No?iea «Oaeouee iaeia ia i?eaueue» caiieiyaony ii aeaiiui iaeiaiaiai
o/aoa. Ii aeaiiie no?iea oeacuaaaony iai?io ii noan/aoo «Iaeia ia
i?eaueue» n/aoa 99 a ei??aniiiaeaioeee n noan/aoii «?an/aou ii iaeiao ia
i?eaueue» n/aoa 68. ?anniio?ei, ec /aai neeaaeuaaaony yoio iai?io
niaeanii IAO 18/2002.
Oaeouei iaeiaii ia i?eaueue (oaeouei iaeiaiaui oauoeii) i?eciaaony iaeia
ia i?eaueue aeey oeaeae iaeiaiiaeiaeaiey. Ii ii?aaeaeyaony enoiaey ec
aaee/eiu oneiaiiai ?anoiaea (oneiaiiai aeioiaea), nei??aeoe?iaaiiie ia
noiiu iinoiyiiiai iaeiaiaiai iaycaoaeuenoaa, ioeiaeaiiiai iaeiaiaiai
aeoeaa e ioeiaeaiiiai iaeiaiaiai iaycaoaeuenoaa. Oiiiaeea iieacaoaeue
i?eauee aei iaeiaiiaeiaeaiey ii aeaiiui aooaaeoa?neiai o/aoa ia 24%,
iieo/ei aaee/eio oneiaiiai ?anoiaea ii iaeiao ia i?eaueue. Iia
io?aaeaaony a aooaaeoa?neii o/aoa i?iaiaeeie: Aeo 99 Eo 68
Eiaaea ii aeaiiui aooaaeoa?neiai o/aoa iieo/ai oauoie, oiiiaeea aai ia
24%, iieo/ei noiio oneiaiiai aeioiaea ii iaeiao ia i?eaueue. Aai noiia
io?aaeaaony ia?aoiie i?iaiaeeie: Aeo 68 Eo 99
Aeaeaa ei??aeoe?oai aaee/eio oneiaiiai ?anoiaea (oneiaiiai aeioiaea).
Anee ?anoiaeu, o/eouaaaiua a oeaeyo aooaaeoa?neiai o/aoa, ia iiaoo auoue
o/oaiu i?e ?an/aoa iaeiaiiaeaaaaiie i?eauee, oi aicieeatho iinoiyiiua
?acieoeu. Iai?eia?, iinoiyiiua ?acieoeu aicieeatho a noiia
naa?oii?iaoeaiuo i?aaenoaaeoaeueneeo ?anoiaeia, naa?oii?iaoeaiuo
nooi/iuo. Iinoiyiiua ?acieoeu neoaeao iniiaaieai aeey io?aaeaiey a
aooaaeoa?neii o/aoa iinoiyiiiai iaeiaiaiai iaycaoaeuenoaa (III). Oae eae
III oaaee/eaaao ieaoaaee ii iaeiao ia i?eaueue a io/aoiii ia?eiaea, oi
aai io?aaeatho a aooaaeoa?neii o/aoa i?iaiaeeie Aeo 99 Eo 68. Aiciiaeiu
neo/ae, eiaaea aeioiaeu, i?eciaiiua a aooaaeoa?neii o/aoa, ia
o/eouaathony i?e ?an/aoa iaeiaa ia i?eaueue. Iai?eia?, ia iaeaaaaony
iaeiaii ia i?eaueue noieiinoue aacaiciacaeii iieo/aiiiai eiouanoaa, anee
onoaaiue eaieoae iieo/athuae noi?iiu ninoieo aieaa /ai ia 50% ec aeeaaea
ia?aaeathuae noi?iiu. A yoii neo/aa aooaaeoa?neay i?eaueue i?aauoaao
i?eaueue ii aeaiiui iaeiaiaiai o/aoa. Yoi i?eaiaeeo e iiyaeaieth
iinoiyiiuo ?acieoe, eioi?ua neoaeao iniiaaieai aeey io?aaeaiey a
aooaaeoa?neii o/aoa iinoiyiiiai iaeiaiaiai aeoeaa (IIA). Aeey oaeianoaa
eo aua iacuaatho io?eoeaoaeueiuie iinoiyiiuie ?acieoeaie. A IAO 18/2002
oaeiai ii?aaeaeaiey, eae IIA iao, iaeiaei a oi?ia ? 2 yoio iieacaoaeue
oiiieiaaony. Oae eae IIA oiaiueoaao noiio iaeiaa ia i?eaueue,
iiaeeaaeauoth oieaoa a athaeaeao ca io/aoiue ia?eiae, oi a aooaaeoa?neii
o/aoa IIA io?aaeaaony i?iaiaeeie: Aeo 68 Eo 99.
Oaeei ia?acii, aeey caiieiaiey no?iee «Oaeouee iaeia ia i?eaueue»
i?aaeaea anaai, ioaeii o/anoue aaee/eio oneiaiiai ?anoiaea eee aeioiaea
ca io/aoiue ia?eiae e noiio iinoiyiiiai iaeiaiaiai iaycaoaeuenoaa eee
aeoeaa. Anee o oe?iu ionoonoaotho iinoiyiiua iaeiaiaua iaycaoaeuenoaa
eee aeoeau, oi aaniethoiay ?acieoea iaaeaeo iaeiaii, en/eneaiiui n
aooaaeoa?neie i?eauee, e ?aaeueiui iaeiaii ia i?eaueue, aoaeao ?aaia
aaniethoiie ?acieoea iaaeaeo ioeiaeaiiuie iaeiaiauie aeoeaaie e
ioeiaeaiiuie iaeiaiauie iaycaoaeuenoaaie. A i?ioeaiii neo/aa yoi
niioiioaiea auiieiyoueny ia aoaeao.
A Ieaia n/aoia i?aaeoniio?ai ioaeaeueiue noan/ao aeey io?aaeaiey
iinoiyiiuo iaeiaiauo iaycaoaeuenoa eee aeoeaia ia n/aoa 99,
niioaaonoaaiii, iinoiyiiua iaeiaiaua iaycaoaeuenoaa e aeoeau
o/eouaathony a oa/aiea aiaea e naeueaei ia eiatho, e eo noiia a oi?ia ?
2 iieacuaaaony ni?aai/ii. Anee noiio ii no?iea «I?eaueue (oauoie) aei
iaeiaiiaeiaeaiey» ia 24%, caoai i?eaaaeoue eee ioiyoue naeueaei III e
IIA, oi iieo/eoueny iieacaoaeue ii no?iea «Oaeouee iaeia ia i?eaueue».
I?eia?. A 3 eaa?oaea 2003a. oe?ia cao?aoeea ia i?aaenoaaeoaeueneea
?anoiaeu 11600 ?oa. ?anoiaeu ia iieaoo o?oaea ca yoio ia?eiae ninoaaeee
193300 ?oa.
I?e iaeiaiiaeiaeaiee i?eauee i?aaenoaaeoaeueneea ?anoiaeu o/eouaathony a
?acia?a, ia i?aauoathuai 4% io ?anoiaeia ia iieaoo o?oaea, o.a.
193300*4%=7732 ?oa. I?e ii?aaeaeaiee aooaaeoa?neie i?eauee
i?aaenoaaeoaeueneea ?anoiaeu o/eouaathony iieiinoueth.
Iinoiyiiay ?acieoea ?aaia 11600-7732=3868 ?oa.
A aooaaeoa?neii o/aoa aoaeoo naeaeaiu i?iaiaeee:
Aeo 44 Eo 60 7732 ?oa. – ?anoiaeu a i?aaeaeao ii?i
Aeo 44 noan/ao «Iinoiyiiay ?acieoea» Eo 60 3868 ?oa. – ?anoiaeu naa?o
ii?i
Iinoiyiiia iaeiaiaia iaycaoaeuenoai ?aaii 3868*24%=928 ?oa.
A aooaaeoa?neii o/aoa aoaeao naeaeaia i?iaiaeea
Aeo 99 noan/ao «Iinoiyiiia iaeiaiaia iaycaoaeuenoai» Eo 68 noan/ao
«?an/aou ii iaeiao ia i?eaueue» 928 ?oa. – io?aaeaia noiia iaeiaa ia
i?eaueue n iinoiyiiie ?acieoeu.
Iiieii iinoiyiiuo ?acieoe a aooaaeoa?neii o/aoa iiaoo aicieeaoue
au/eoaaiua a?aiaiiua ?acieoeu (AA?) e iaeiaiiaeaaaaiua a?aiaiiua
?acieoeu (IA?). Ia?aua i?eaiaeyo e ia?aciaaieth ioeiaeaiiiai iaeiaiaiai
aeoeaa (IIA), oaaee/eaathuaai noiio oaeouaai iaeiaa ia i?eaueue a
io/aoiii ia?eiaea, a aoi?ua – ioeiaeaiiiai iaeiaiaiai iaycaoaeuenoaa
(III), oiaiueoathuaai noiio oaeouaai iaeiaa ia i?eaueue a io/aoiii
ia?eiaea. IIA io?aaeatho a aooaaeoa?neii o/aoa i?iaiaeeie Aeo 09 Eo 68.
III ia/eneytho i?iaiaeeie Aeo 68 Eo 77. I?e oiaiueoaiee aaee/eiu
au/eoaaiie eee iaeiaiiaeaaaaiie a?aiaiiie ?acieoeu a aooaaeoa?neii o/aoa
aeaeathony ia?aoiua i?iaiaeee.
A ?acoeueoaoa yoeo i?iaiaeie noiia iaeiaa ia i?eaueue, iiaeeaaeauay
oieaoa a athaeaeao, oaaee/eaaaony eee oiaiueoaaony, a aaee/eia i?eauee
(oauoea) i?aaiecaoeee, o/eouaaaiay ia n/aoa 99, ia eciaiyaony. O.a.
ia/eneaiea e nienaiea IIA e III ieeae ia aeeytho ia noiio /enoie i?eauee
(oauoea) i?aaiecaoeee. Iiyoiio noiiu ia/eneaiiuo e nienaiiuo IIA e III a
oi?ia ? 2 ia io?aaeathony.
A oi?ia ? 2 ii no?ieai «IIA» e «III» iieacuaaaony neaaeothuaa. A neo/aa
auauoey iauaeoa, ii eioi?iio a aooaaeoa?neii o/aoa /eneeeenue a?aiaiiua
au/eoaaiua ?acieoeu, noiio IIA iaiaoiaeeii nienuaaoue ia n/ao i?eaueae e
oauoeia. I?e yoii a aooaaeoa?neii o/aoa aeaeaaony caienue Aeo 99 Eo 09.
Aeaiiay noiia oiaiueoaao /enooth i?eaueue i?aaiecaoeee e iieacuaaaony ii
no?iea «IIA» oi?iu ? 2 a e?oaeuo neiaeao. A neo/aa auauoey iauaeoa, ii
eioi?iio a aooaaeoa?neii o/aoa /eneeeenue iaeiaiiaeaaaaiua a?aiaiiua
?acieoeu, noiio III oaeaea nienuaatho ia n/ao i?eauee e oauoee
i?iaiaeeie Aeo 77 Eo 99. Aeaiiay noiia oaaee/eaaao /enooth i?eaueue
i?aaiecaoeee e iieacuaaaony ii no?iea «III» oi?iu ? 2.
· Anee a i?aaiecaoeee aicieeioo /?acau/aeiua aeioiaeu e ?anoiaeu, oi iie
io?aaeathony a naiaiaeiie no?iea oi?iu ? 2. A ea/anoaa /?acau/aeiuo
?anoiaeia iiaoo auoue o/oaiu inoaoi/iay noieiinoue eiouanoaa,
oo?a/aiiiai a ?acoeueoaoa eaoano?iou, cao?aou, naycaiiua n eeeaeaeaoeee
iineaaenoaee /?acau/aeiuo ianoiyoaeuenoa e o.i. Eae /?acau/aeiua
aeioiaeu o/eouaathony noieiinoue iaoa?eaeueiuo oeaiiinoae,
ii?eoiaeiaaiiuo iinea nienaiey iai?eaiaeiiai e ainnoaiiaeaieth
eiouanoaa, no?aoiaia aiciauaiea oauoeia, iiianaiiuo a ?acoeueoaoa
/?acau/aeiuo ianoiyoaeuenoa e o.i. O/ao /?acau/aeiuo aeioiaeia e
?ianoiaeia aaaeaony ia n/aoa 99.
· A no?iea «*enoay i?eaueue (oauoie) io/aoiiai ia?eiaea» io?aaeaaony
i?eaueue (oauoie) aei iaeiaiiaeiaeaiey, oiaiueoaiiay ia noiio
ioeiaeaiiuo iaeiaiauo aeoeaia, oaeouaai iaeiaa ia i?eaueue e
/?acau/aeiuo ?anoiaeia e oaaee/aiiay ia noiio ioeiaeaiiuo iaeiaiauo
iaycaoaeuenoa e /?acau/aeiuo aeioiaeia. Noiia oauoea iieacuaaaony a
e?oaeuo neiaeao.
Ni?aai/ii a Oi?ia ? 2 i?eaiaeeony aaciaay i?eaueue (oauoie) ia aeoeeth e
?acaiaeiaiiay i?eaueue (oauoie) ia aeoeeth, eioi?ua ?ann/eouaathony ii
iaueiiaaiiui e i?eaeeaae?iaaiiui aeoeeyi ia iniiaaiee iaoiaee/aneeo
?aeiiaiaeaoeee ii ?ane?uoeth eioi?iaoeee i i?eauee, i?eoiaeyuaeny ia
iaeio aeoeeth, ooaa?aeaeaiiuo I?eeacii Ieioeia ?O io 21.03.2000a. ? 29i.
Aeiiieieoaeueii a oi?ia ? 2 i?eaiaeeoueny ?anoeo?iaea ioaeaeueiuo
i?eaueae e oauoeia: oo?aou, iaie e iaonoieee, i?eciaiiua eee ii eioi?ui
iieo/aiu ?aoaiey noaea ia eo acuneaiee, i?eaueue (oauoie) i?ioeuo eao,
aiciauaiea oauoeia, i?e/eiaiiuo iaeniieiaieai eee iaiaaeeaaeauei
eniieiaieai iaycaoaeuenoa, eo?niaua ?acieoeu ii iia?aoeeyi a eiino?aiiie
aaethoa, io/eneaiey a ioeaii/iua ?aca?au, nienaiea aeaaeoi?neeo e
e?aaeeoi?neeo caaeieaeaiiinoae, ii eioi?ui enoae n?ie eneiaie aeaaiinoe.
Oi?ia ? 3 «Io/ao ia eciaiaieyo eaieoaea»
Oi?ia ? 3 ninoieo ec aeaoo ?acaeaeia e ni?aaee.
A ia?aii ?acaeaea «Eciaiaiea eaieoaea» iieacuaathony inoaoee ia ia/aei e
eiiaoe io/aoiiai e i?aaeoanoaothuaai aiaea, a oaeaea oaaee/aiea e
oiaiueoaiea onoaaiiai, aeiaaai/iiai, ?aca?aiiai eaieoaeia e
ia?ani?aaeaeaiiie i?eauee (o.a. aeaeaeaiea ii n/aoai 80,82,83,84).
Ai aoi?ii ?acaeaea «?aca?au» iieacuaaaony noiia ?aca?aia, ia?aciaaiiuo a
niioaaonoaee n caeiiiaeaoaeuenoaii, n o/?aaeeoaeueiuie aeieoiaioaie,
ioeaii/iua ?aca?au e ?aca?au i?aaenoiyueo ?anoiaeia. I?e yoii eo
inoaoee, iinooieaiea e eniieueciaaiea iieacuaaaony ca io/aoiue e
i?aaeuaeouee aiae (n/aoa 82,14,59,63,96).
A ni?aaea i?eaiaeyony naaaeaiey i /enouo aeoeaao, a oaeaea i iieo/aiiuo
ec athaeaeaoa e aiaathaeaeaoiuo oiiaeia n?aaenoa ia ?anoiaeu ii iau/iui
aeaeai aeayoaeueiinoe e eaieoaeueiui aeiaeaieyi ai aiaiai?ioiua aeoeau.
Oi?ia ? 4 «Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa»
I?eaiaeyony naaaeaiey ia inoaoeao aeaiaaeiuo n?aaenoa ia ia/aei e eiiaoe
io/aoiiai ia?eiaea (ii n/aoai 50,51,52,55,57). Oaeaea iieacuaaaony
aeaeaeaiea aeaiaaeiuo n?aaenoa (eo iinooieaiea e auauoea) ii oaeouae,
eiaanoeoeeiiiie e oeiainiaie aeayoaeueiinoe ca io/aoiue e i?aaeuaeouee
ia?eiae
Oaeouay aeayoaeueiinoue – yoi ecaea/aiea i?eauee iooai i?iecaiaenoaa e
?aaeecaoeee i?iaeoeoeee, i?iaeaaee oiaa?ia, auiieiaiey ?aaio, ieacaiey
oneoa. Eiaanoeoeeiiiay aeayoaeueiinoue – yoi i?eia?aoaiea e i?iaeaaea
caiaeueiuo o/anoeia, iaaeaeaeeiinoe, iai?oaeiaaiey e o.i., a oaeaea
IEIE?, nianoaaiiia no?ieoaeuenoai, iieoiea oeaiiuo aoiaa,
i?aaeinoaaeaiea caeiia. Oeiainiaay aeayoaeueiinoue – yoi iieo/aiea
caeiia, auione aeoeee, ?aciauaiea iaeeaaoeee e o.ae. Ioaeaeueii a oi?ia
? 4 i?eaiaeeony aaee/eia aeeyiey eciaiaiee eo?na eiino?aiiuo aaetho ii
ioiioaieth e ?oaeth.
Oi?ia ? 5 «I?eeiaeaiea e aooaaeoa?neiio aaeaino»
Oi?ia ? 5 ninoieo ec aeanyoe ?acaeaeia:
1. Iaiaoa?eaeueiua aeoeau – i?eaiaeyony inoaoee e aeaeaeaiea
iaiaoa?eaeueiuo aeoeaia ii eo aeaeai ii ia?aiia/aeueiie noieiinoe e
noiia ia/eneaiiie ii iei aii?oecaoeee ia ia/aei e eiiaoe aiaea (niaeanii
IAO 14/2001).
2. Iniiaiua n?aaenoaa – i?eaiaeyony inoaoee e aeaeaeaiea iniiaiuo
n?aaenoa ii eo aeaeai ii ia?aiia/aeueiie noieiinoe e noiia ia/eneaiiie
ii iei aii?oecaoeee ia ia/aei e eiiaoe aiaea (niaeanii IAO 6/2001).
Oaeaea oeacuaaaony noiia naeaiiuo a a?aiaeo e iieo/aiiuo a a?aiaeo
iniiaiuo n?aaenoa e, ni?aai/ii, ?acoeueoao ia?aioeaiee iniiaiuo
n?aaenoa.
3. Aeioiaeiua aeiaeaiey a iaoa?eaeueiua oeaiiinoe – i?eaiaeyony inoaoee
e aeaeaeaiea eiouanoaa, ia?aaeaiiiai a eeceia e a i?ieao, a oaeaea
aii?oecaoeey ii iei ia ia/aei e eiiaoe io/aoiiai ia?eiaea.
4. ?anoiaeu ia iao/ii-enneaaeiaaoaeueneea, iiuoii-eiino?oeoi?neea e
oaoiieiae/aneea ?aaiou – iieacuaathony iaee/ea, aeaeu, aeaeaeaiea
aeaiiuo ?anoiaeia a oa/aiea aiaea (niaeanii IAO 17/2002).
5. ?anoiaeu ia inaiaiea i?e?iaeiuo ?ano?nia – io?aaeathony inoaoee,
iinooieaiea e nienaiea aeaiiuo ?anoiaeia a oa/aiea aiaea.
6. Oeiainiaua aeiaeaiey – i?eaiaeyony aeaiiua i aeieain?i/iuo e
e?aoein?i/iuo oeiainiauo aeiaeaieyo ia ia/aei e eiiaoe ia?eiaea a
?ac?aca eo aeaeia (niaeanii IAO 19/2002).
7. Aeaaeoi?neay e e?aaeeoi?neay caaeieaeaiiinoue – iieacuaathony inoaoee
ia ia/aei e eiiaoe aiaea aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe n
iiae?acaeaeaieai ia aeieain?i/ioth e e?aoein?i/ioth e n ?anoeo?iaeie ii
eo aeaeai.
8. ?anoiaeu ii iau/iui aeaeai aeayoaeueiinoe – i?eaiaeyony aeaiiua i
?anoiaeao ca io/aoiue e i?aaeuaeouee aiae ii yeaiaioai cao?ao. Oaeaea
io?aaeathony inoaoee iacaaa?oaiiiai i?iecaiaenoaa, ?anoiaeia aoaeoueo
ia?eiaeia e ?aca?aia i?aaenoiyueo ?anoiaeia.
9. Iaania/aiey – i?eaiaeyony inoaoee ia ia/aei e eiiaoe aiaea ii
iieo/aiiui e auaeaiiui aaenaeyi, a oaeaea ii eiouanoao, iaoiaeyuaiony a
caeiaa e ia?aaeaiiiio a caeia.
10. Ainoaea?noaaiiay iiiiuue – io?aaeathony aeaiiua ca io/aoiue e
i?aaeuaeouee aiae iieo/aiiuo athaeaeaoiuo n?aaenoa e athaeaeaoiuo
e?aaeeoia (niaeanii IAO 13/2001).
Oi?ia ? 6 «Io/ao i oeaeaaii eniieueciaaiee iieo/aiiuo n?aaenoa»
Oi?ia ? 6 caiieiyaony iaeiiia?/aneeie i?aaiecaoeeyie. Niaea?aeeo
naaaeaiey ia inoaoeao ia ia/aei e eiiaoe aiaea, i iinooieaiee
anooieoaeueiuo, /eaineeo e aeia?iaieueiuo aciinia, a oaeaea ia
eniieueciaaiee n?aaenoa ia ?anoiaeu ia oeaeaaua ia?ii?eyoey, ia
niaea?aeaiea aiia?aoa oi?aaeaiey e i?eia?aoaiea iniiaiuo n?aaenoa e
eiiai eiouanoaa. Ioaeaeueii oeacuaathony aeioiaeu e ?anoiaeu, naycaiiua
n i?aaei?eieiaoaeueneie aeayoaeueiinoueth.
Iiynieoaeueiay caienea
A iiynieoaeueiie caienea ?ane?uaaaony oa?aeoa? oaeouae, eiaanoeoeeiiiie
e oeiainiaie aeayoaeueiinoe oe?iu, oaeoi?u, iiaeeyaoea ia oeiainiaua
?acoeueoaou io/aoiiai ia?eiaea, ?aoaiea i ?ani?aaeaeaiee /enoie i?eauee,
ii?yaeie ?an/aoa aiaeeoe/aneeo iieacaoaeae. Iaiaoiaeeii ioeaieoue
oeiainiaia iieiaeaiea ia e?aoein?i/ioth e aeieain?i/ioth ia?niaeoeao e
aeaoue aeeiaieeo eiaanoeoeee ca ianeieueei eao n oeacaieai eo
yooaeoeaiinoe. E?iia oiai, i?eaiaeeony eioi?iaoeey i ?uieao nauoa
i?iaeoeoeee, i aeaeiaie ?aiooaoeee oe?iu, i noaiaie auiieiaiey ieaiiauo
iieacaoaeae, ia yooaeoeaiinoe eniieueciaaiey n?aaenoa oe?iu. Oaeaea a
caienea aeieaeiu auoue oeacaiu caieaie?iaaiiua eaieoaeueiua aeiaeaiey,
i?aaenoiyuea i?e?iaeiio?aiiua ia?ii?eyoey e ae?oaea i?iaeou, eioi?ua
iiaoo iiaeeyoue ia yeiiiie/aneea ?aoaiey nianoaaiieeia
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