A??n 1. I??u ???a ???e (????????e) ?????.
I?y?y «???y ?????» e «????????y ?????» ? y?yth?y ?????e. Y? ??u ?????
???ath?y ? ??? ? ????eth, ???a ?????y, ?o? ??????e, ? e ??????i. N??ay
????? ???ey?ny a ??? ??? ?????? ?e ?y ???????i ????y ???, a ????????y —
?????e ??????? ? ????i ???????o ????o.
A ???a ? 112 I??? ???e ? 30 ???y 1996 a. «I ?o????o ?????eyo ? ?????th e
??????th ???e ??a???? ?????» ?? ?????y ??????? ??o ????e ???e
(????????e) ?????, ??y?e ? ?????y e ??n???ey, ???a ?????y ?????e ??????e
????? ???? ?????e e ???? ???a, ???a ?eth??y ??? i ??n?? ????o a ???th
??????th ?????, a ??a ?????u ???a ?????y ?y??? e ???? ??????? ???o e
?i??o ??? i ???yo e ???o.
A ???a ?112 ???y ????? ????e??ny ?e «???a ?????e, ???th?o ????? ????a ?
???oth ?? e ????? ????? ? ??o?e ??? ??? ????yc??o ??????.
I? ?????e ??i?????? ????? ???ny ??: y?????? (??th??) ?ey?a ????????o
???? (???th?o ??? ?????) ? ????? ?y????e ??? a oe??.
I?ay ?ay ?????? ??ue ???y ? ??e n?e. E??ny ??? ???ey?e, ????y??? a
y????n?i e ?i???i ??a, ? y?yth??y ???iy???? th?????e ???. I????i ????ue
????????th ?????, ???yth?th ???oue ??????a i ????? ??iy?e e ?????o
?y????e ?o?u a ??i. I? y?i ??? th????e ???iy???a ???ey?a, ??y?a a ???
??????e ???, ?y?? ??e ?????e ??????e ?? e ???y? ?i ????? a ?? ?????e
????? i????e.
E???????ay ??????y ????? ????ey? ??e ?????a ?e ??? ?????o ???o ???? (a ?
???? ?????ey) ????? ?? e ??a ???ey?e, ??aeyu?ny a ?????? th????? e
??i??-?cy????o ???????yo, ??a ?? ?e ????i th????e ???iy???o ???eyo?
??aey?y ?ae ????i ?? ??? ???? — ?e ?????i ?o????i (??????i) ????, ?iy??
?ae ??e ???e ???e a??u.
A??? ??y?a ?????y, ????u e ????ey ????????e ????? ???th?y a ?????
I?????? ????? ????? ?????. I???a ???e ? ????i e???????? ????? y?yth?y
????u: 22 «I????? ????» (IAS «Business Combinations»); 25 «O?o ?????»
(IAS 25 «A?iunting for Investments»); 27 «N??ay o????y ??o??ue e ??
????? a ???? ????» (IAS 27 «Consolidated Financial Statements and
A?iunting for Investments in Subsidiaries»); 28 «O?o ????? a a???????
???ey?y» (IAS 28 «A?iunting for Investments in Associates»), 31 «O????y
???i?ue ? ???e a ????? ?y?????.
I?? ? ???? ???o ????? y?y?ny INOI 22 «I????? ????». Oe?ueth ???i ????a
y?y?ny ???? ???????? ???i ??????? ??a ?e ?????e ?i??e. A ?i ???ath?y
???u ?????ey ??? ???ey?y ???, a ??a ????, ??a ????? ?????
???ey?a-????ey. A y?i ? ????a ?????ath?y ???u ?????y ????e ?e????y, ?
?n????ey ??o ??????? ????????e a?e?? e ?y?????? ???ey?y, ???? ??a
???ath?e ??????e ?e ??????e ???e ????e, ? ????? ?????e.
A ??????o ????? ????? ????? ????u e ?a ???? ?????y.
E?????y — ????a ?????? e ????? ?????a ??? ???ey?e, ???????o a ???? ?ei?
?cy????e ???u.
A??a (????ey) — ?????a ???ey?e (e???e), ? y?yth??y th????? ??i e ??iy?a
? ?e???? (a???e) ???? e ?? ? ???? ???ey?e, ???a a ?ith ???ue y?yth?y
th?????e ???.
I????ay ???ey (?????y ???ey, ?i??a ????) — ????ue ?????? ??? ??e ???? ?e
??? ???ey?e, ?????? ?y????ue ??e ?e ????? ???? ????. Iay?? ???ey? ???th
(?i??????oth) ????oth ?????.
E????? ??o ??e (??a 50% ?????? ??e ? ?????e ????e n ??? ???) ?????? ???a
?i??a ??????y ???a, ????ey ?? ?e ?????a ??? ????y ?e ??? ????? ???????i
???ey?y.
Ae??iyy ???ey (????) ????ny ???e, ?? ??ay ???ey, i????y ?????e, a ?????
?a???th?? ???y a ? ???? ????, ?? a ???o??e n ????i ??o ??, ?? ?? ????
????ey? ????th?e ???? ? ?y????e, ??o ?c??i?ue ???ey? ???y, ?????a ??e
??a??.
E???????ay ????ay ????? ??a?y?ny ?????e ????e ? ?? ?????? ??????? ?i??e
(???ey?e) e ???? ??????a ???i?a ????a e ????? ?cy????e ?y????e ?? ????,
??y?o a ??o ??????, ?e ???i y??????i ???.
A??a (??a) ?????? — ?????y ???ey ? ??e ? ????e ???ey?.
E???????? ??? — ???e ???? ??? ?? ????, ?iaey?o a ??oth ??o ??????.
N???ay ??ue ????????e o????e ?????.
E???????? ??o i ???yo e ???o ?eth?? ????? ????i-?cy????e ?y????e ??
??a?e, ??y?o a ??oth ??o ??????. Y? ?y????e y??? ??i?????? ????? ?????.
?????u ???? ???? ?eth?th?y a ??i?????? ??o i ???yo e ???o ???y n ??
???a??y ???? e ????y ? a ???? ????.
N??ay ????ay ????? — ????ay ?/???ue ???, ??????? ?e ??ay ?cy????y
?????y.
E???ue ????i-?cy????e ?y????e — ??i ???? ??????ue ???? ????? e ????????
(??????) ?y????e ??? ???? n ??th ????y ??aeu ? ?a.
A????? ???? ?????? ????a o????? ????e ??a ?i 50% ?????? ??e ????i
???ey?y, ????e — ?e ???e ?? ???y n ?????ueth ??????i? ?ey?y.
N????e ???? — ???? ?y????e i???y?y (????), ?????i ??????, ????ey?? ????i
??y ?e ?????e ???e ???ey?.
I????? ???? — ????? ???iy?e?? ???ey?e a ??oth y?????oth ???o a ?????
?ey?y ?e ????? ?????ey ???ey ??i ???ey?? ?ae ??i-?o??e e ????????
?y????ueth ?o?? ???ey?y.
I??? (??????) — ??a ?????a ???ey?e, ?e ???i ?? ? ???ey?e, ????? ?????i,
???? ???? ?ae ??i-???? e ???????? ?y????ueth ??i? ???ey?y, ?????i a ??i
? ???? ???a, ??y?a ?y????a ?e ??? ??e.
N?y?a, ?e ?????a, ??e ???? — ??a ?????a ???ey?e, ?e ???i ????u ??????
???ey?e ????eytho ???? ?ae ??e ?e ??e ?a? ??? ??i-??a?e e ????????
?y????ueth ?y ?????i ????ey ??a e ????? ???e ?????? ???ey?e, ?e ?i ? ??
? ??ii ? ??o ?? ????? ?e ????ath?y.
E???ue — ????ey, ???yth?a ????ey? ?????i ????? e ???????? ?y????ueth
???ey?y n ??th ????y ???e. Ae?y ?????a (?ey ?????? ?????), ??ath?? ??a
?i 50% ??e,— ??ue ??? ?????a ?y????e e ??? a??? ????i ???ey?y, ???y?yny
? ?eth, ???e ?????a ???ey?a ? ???o ?y? ?e ???? ??c ???? ???ey?y.
N?????y ????ue— ??a, ? ???e ??a ??o ?? ???i ?e ?y????? ???? ????????e
?a?????e ????e a ???iy?e a ????a ??y ???.
Ae?a ???e (?????ey) — ?? ?????ey ???ey ?ae ??i-???? e ????????
?y????ueth ?e?????i ???ey?y.
A ????? ???????? ??a ???th?y ???u, ?y??? n ?????? ?o ?e ?? ?iy?e e ????
??i?????? ?????. A ?????? ? ?. 105 AE ?O ???? ????ny ?cye???? ????, ??
??? (????) ?cy????a ???? ?e ?????? a ?? ?a???th?? ???y a ?i ???? ????,
?? a ?????? n ??th??? ??o ?? ????i, ?? ?? ???i ??o ?????ue ??ae?y? ???y,
?????a ??i ????i. Ae???a ???? ? ??/?o ? ??? ????i ???? (??????). I???a
???? (??????), ???a ??o ??i ??? ????o ???? ?y????a aeey ?? ???ey, ????
????i n ???? ????i ? ???i, ??th??? ????i ? ????? ??o ????. A ???
???iy????e ????i ???? ? ?? ????i ???? (??????) i???? ??o ?????oth
???????ue ? ?i ???.
A ?. 106 AE ?O ?? ?????a ????? ?cy????? ????, ???a ????ny ???i, ?? ???
(??a??th?a, ???oth?a) ???? ??o ??a 20% ???th?o ??e ?????? ???? ?e 20%
????i ???? ???? n ??i???e ???????ueth.
A??a ?oe — y? ?????? th????? ?e th???n?o e ????? ?oe, ??????i e ???i
???y?ny ?? ?e ????i ???e: ?? ?e ????i ?oe ????i a ????? ??a??y (??????o
??o?e) ?atho ??i ?y? ?e ???? ???y??ny (a ?i ??a ? ???i? ????a ??e-???e,
??????? ????ey, ????a i ?a???e ?y????e, ????y ?e ?ueyo ???) ??a ?i 50%
??? ??a ???a, ?e?aey??y ? ??e (???, ??), ???eyth?a ???? (?????) ???e
th?????i ??. I? ????i ???y??? ??n?e th?????i ?? ????ny ?????ue ??????
???y?iey ?e ??c ???o ?oe, ? ????th e ???i ??? ?? ???? ?a??? ??? ?e
?????i;
– ??o ??y ?e ??a ??? ??th?i ????, ???i ??????i ??i ???ey? ???y ???y
?????????e ?y????e ??? ?e ???ue?o ????? ???? ?e ?? ?oe ?? ????ey? ???e ?
???????i ???;
– ?? ??o ??i ????ey ??a 50% ???a ??e????? ??? e (?e) ??? ?????
(??th????? ???) th?????i ??;
– ?? e ? ? ????? ?? ????eytho ??a 50% ???a e??????? ??? e (?e) ??? ?????
(??th????? ???) ?? e ??a th????? ?oe.
I?y?e ???? o????y ?e ?????ue th????i? ?e ?????i ?? ???ey? ???y, ?????a
th????? ??i, ?????i ??? ?e ??i??o ?e??e:
– ???y??y, a ?i ??a ?a??? n ??e ??? a ????? ????ey (??????o ????), ??a
?i 50% ??? ????? ???a, ???y??y ? ??e (???, ?ee), ???eyth?a ???? (?????)
???e th?????i ??;
– ????y ??a ???ey?, a ?i ??a ????i n ??e ???, ???y ???y ?????????e
?y????e th?????i ?? ?e ????ey? ?i?? ?i e??????? ???;
– ????y ??a ????ue ??a 50% ???a ???e???ai ??? e (?e) ??? ?????
(??th????? ???) th?????i ??;
– ???y ????i n ??? e ?? ? ?????e ??? a e??????i ??? e (?e) ??? ???i?a
(??th????i ???) ae?o e ??a th????? ?oe n ??????? ??a 50% ???a ? ???
????ey
I????? ???ey, ??????a a ?????i ?n???i ????????, y?y?ny ?th??i ?e ?y???
??, ????? ? ???ey? ??????a?oth ?????.
A??a n ?i a ????? ???????? ?????o ?iy?a ?????e ????, y?????i ???? a AE
?O ?n??? a ??o ??ayo ???? ???? (??????), a a ??? — ????ath?a ???? ??
?????y ???ey a ????i-????i?o ???o.
N??a ?eth??y a ???th ????? ?o?u ??? ???? e ????o ???a
O? ???a??i ???? e ?ae ??????ey N??? ?ey?y ???i?? (????) ???? N??a
?eth??y a ???e????oth ????? 1 . Ae???a ???? (?? ???ay ?????y ??o ??a 50%
???th?o a?? AI ?e ??a 50% ????i ???? 000) ??ath?a ?ey?a, ??? ???? I??a
???????? 2. N????a ???? N????e ???? e ?eyi? I?? ????????i ???????ey
(???e????a ??) 3. C???? ???? (?? ???ay ?????y ??o ? 20 ? 50% ???th?o ??e
AI ?e ? 20 ? 50% ????i ?i??a III) C?????a ?ey?a I?? ???????ey ?? a ????
O????a ???ey a ???e ?????e ?i??e (???a ?e ??iyi?a) Ae????a ????y ?e
????? ??????i ?ey?y ?e ???a ?ey?y a ?y? n ?????e? ?? a ???? n ??th ???e
I?? ??y?e, ????o??? ?y ????? ??a?e Ae??a ???u ??a??ey ????????e ?????
???yth?y e ??????th?y a O????? ??? ? 30 ?y?y 1995 a. ? 190-OC «I
????i-?????? ??i?».
E???? ???? ???????y ?e ???i?? th?????i ?e ?????i ?? ???ey? ???y, ??e???
th????? ??i, ??c ???o ?oe, ? ????th e ???i ??? ???? ??i ?e ?????e ??a?
?e ????ey?:
– ???y??ny, a ?i ??a ????i n ??e ??? a ????? ????ey (??????o ????), ??a
?i 50% ??? ????? ???a, ???y??y ? ??e (???, ??), ???eyth?a ???? (?????)
???e th?????i ??;
– ???ey?, a ?i ??a ????i n ??e ???, ???y ???y ?????????e ?y????e
th?????i ?? ?e ????ey? ???e ?i ???e???? ???;
– ????ue ??a 50% ???a ???????i ??? e (?e) ?a?a ????? (??th????? ???)
th?????i ??;
– ?????ue ????i n ??? e ?? ? ?????e ??ie a ??????? ??? e (?e) ??? ???i?a
(??th????i ???) ?? e ??a th????? e?, ????eyy ??a 50% ???a ? ??? ????ey.
E???????ay ????ay ????? ????? ?????o e ??th????i ?a?? ???ey?e, ??y?o a
??????th ??th, ????eyi, a ??a a??? ??a??eyi ?????, ??i, ?e ????th?a e
???e??? ????u, ????u, ?????, ?????, ?????i. Aeey ???o ??????e ?a ????o a
???? ??????? ?????. Aeey ?????e ???? ????????y ????? y?y?ny ??????i
«??e???» e «?????? e ??e ?????.
I? ?????e ????????e ????? ??? ????? ?????? ???? e ???? ???ey?e ???iytho
?y??i, ??u ?????ue ? ?e ??oth ?cye???oth ?????th. A y?o ?eyo ???a i????i
??e?tho ??? ????? ???? ???, a ??i ??th?tho ???? ????? e ????.
I? ?????e ???e ??????e ????? ??a?y ?????y e ???? ???? ??? ?????? ?eioth
???th ???? a ????e ??? ?????o ?a?e ????a e ?y????a, ???a e ???? e ?.
A ???th ??????th ????? ???iy?ny ??????y ????? ???? ?????e e ???? ???a,
?????ay ? ?? e ?o ? ???? ??? e ? ?? e ? ? ???oth ??.
I????ey ??? ???ey? ???th ??????th ????? a ??? e ??y?a, ??????o I????i ?
??a????o ??o «A?????ay ????? ?????? (IAO 4/99), ? ??ai, ??????i ????
?????? ? ??? ???o ?? ??????e ?????.
A???y ?????y ??????ny ??y?e ??u ???? ??????? ???a, ???? ??? i ??ueyo e
???o e ?y??? e ?i ? ??? ????i ???a e ???o. E???? ????o ?? ???? ?o?????i
???a, ???? ??? i ???yo e ???o e ?y??? e ?i ?????ny a ?y??eyo e ??? ???
????? n ????i ???, ????o yoi ????a.
I?? e ??y?e, ?eth?y ??e ??????y ?o????? ????? ???? e ????o ???a ????
?????e (a ?i ??a ??????? ?????, ?????e ?y ?????y ???e ??????e ?????),
??????o ???ay ????oeey.
I?????a ??? ???eyth?e ???e ??????e ????? ??? ????ue ??i «???? e ????
???.
A???e ?????e ??????i ???ey? ???th ??????th ????? ? ???a 30 ethiy ??oth??
? ??o?i ??, ?? ?? ? ?????i ????????i ?????e O??a?e ?e ??????? ?????e y?e
?????e.
N??oth ??????th ????? ????atho ?????? e ???e ????? (?????) ???? ?????e.
Ii ???th ????? ??? ???y ??????ay ????? ??o ??????y a ???a ?????e ??????e
????? ???? ?????e.
A ????????th ??????th ????? ? ?eth?th?y ???:
1) ????, ????ue ?ae ???? ??i ???ue ?a???. I????, ?????e ??o a?? ????i
???? ??????y e ????y a ??????e ?o????i ???? ??th???? n ??th ?i ???oth?e
???e a ?ae??? “???i;
2) ???? ????, ???oth?a a ??aeyo ????/?o ??????o ?????e, ???a ??tho ?
?????e (?e ?????? ???i ??atho ?) ????? ???? ???? ? ?? ?????? ????.
I????, ?-? ?eth?? ?????e ia ????? ????, «???i??y» ????? ??? e o.i.;
3) ???? ????, ?cy????y ?y????ue ???o ??i ????ny ? ????a ?y????e ????
i?a???e ????, ????, ?? e ?????? ??i??? ????, ???? e ????a ????.
O?? ???i, ????a ?????? ????? ??a ???u, ?e:
– ?????ey ????;
– ?????ey ??? ???a, ?y??? n ???????ie ????e e ???ey?;
– ?????ey ????? ?????a (???e ?e ???a) ? ???????e ???e ????e (??o, ??a),
a ??a ???? ?u?? ???e ????e (??o, ??a) ??o ???? e ????e ????? e
?????oth?o ???;
– ?????ey ??? ???? (?????? e ??a??????) ???a e ???? ??? ???;
– ??u ????? ????i e ???? ???a.
A ?????? n ??????? ?????e ????e???ay ????? ??? ?????ny ? ?????? ????o e.
1. I??? ???u. A? ???, ?y???n?a, ???u ???o ????, ??? ???o ???? ?????i???
??? ???ath?y a ??? ??? ????? ? ?? ?????e ????. Ae?th ?????a ????tho a
???a ????e ???e ?ae ?i????th?i ???a?i.
2. I??? ?????? e???a. I???? ?????y ???ey e ???? ???ey?y ?????ath?y ?e
?e?y y?????ay ???a, ?????e ???e ??ae?y?ny ? ????? ????e ??e ???????o
???ey?e, a ??a ? ????? ?????i ?y????e y?o ???ey?e e ????i.
3. I??? ?????? e ?????e ???. E???????ay ????? ??? ?? ???a??a a y?? e
???e ?y ????y ??a e ??? ????th e ???a?oth ???? ???a, ?y????a, ?????i
????y, ??u?e e o??? ???ey?e, ??y?o a ??? e ?????a?? ?e ??? ?e?.
4. I??? ??iy??a ??????y ???a ????a?e e ??? e ???i ????e?th?? ???ey?y.
I??u ?????? ??? ???y?ny ????o??? ??y ?e ???e, ?i ???ey?a y?y?ny
?????oth?i, o.a. ? ?????ny ????? ?ith ?y????ue a ????i ???i. I?e??ey
????u a ??th????o ??ayo, ?e?i ?e ??? ?? ???? a ????eyo e ????? n
?????oth?i ??????. Y? ?e??u ?????iyth?y ?e ? ??u, ?e e ? ??? ?????y
?????i??? ?????.
5. I??? ??????oe. Ae??e ???i ????o??? ????a ??o ???, ???? ?o?? ??o ??ey?
? ??y?a ?e ???? ???y i ????i-?cye???? ?y????e ????.
6. A??a ??? ???. A??u, ???u, ???u ???o ????, ???e e ???u ?????i??? ??a?e
??? ?? ??? ? ?? ???a. I? ???????? ??? e ???u ?????e ???? e ???? ???ey?e
?? ???u ? ??? ?????e, ???y?? ?????e ????e.
7. A??y ?? ?????y. E???????ay ????? ??? ???ey?ny ? ?? ???a ?????e ????.
I????e ????? ???? ???ey?e ??a ??? ?? ?????u ? ?? ????????e ?????.
Y?? ???????ey:
– ????y ?????ey ?i????y ?e ?????e ???a ????????e ????? ??a ?????o
???ey?e e ?y?? n ??????i ???e???i ?a??y?y;
– ???oth?y ?????ey ?????ny ?e ?????e e???????? ????? ???, ?????? ??a e
?a ????eyth?e ???? ????.
O??? e ??? ?????y ????????e ??o??e a ??? ???o ????.
A??ytho ?a ??? ?????y ????e ????????e ?????:
– ??ae ???e (?????ey);
– ??ae ?ey?y (???a?y).
Y? ??? ???ath?y ????? e ???atho ???a ?ey?a ? ????? ????? ?????,
????eya?a a ????????e ?????.
N???y???a ???ey?y ??o ???iy?ny a ?e?th y?????oth ???o. I????ey ??o ????
e ???eth ??? ???ey?y.
I????? ??o ????ey?ny ??i ???e ??i-???a ?e ??e ???i ???ey?y.
I????? ??o ?????y ??a ??i ?ey?y:
??? e ?y????? ??? ???ey?y ???th?y ???o ???ey?th e ??? ??????y;
– ??? e ?y????? ?? ???ey?e ???iyth?y a ??a ???ey?a e ?a ???o ????oth?y.
I????ey ??tho ???????i, ??????i e ????????i ??a.
A??????a ?????a — ??a ?? ??i?y?a ???iy?ny n ??? e ?a ?e ??ny?y e ???
???e ?i????a.
A?????a ?????a — ??a ??ath?y ???ey?y, ??aey??y ? ??? ?eth?o ????????i
???? e ??????oth?a ? ??a: «????e—??????ue-?????».
E???????a ?????a — ??a ???ony ???????a ?????a ? ???ey?e ???????e
??aae????.
N??e ? ?????th, ?e ???o ?? ? ??ae?yth??y ???ey?e ?????o ???? ?ae ???,
??ath?y ????.
Ae?? ???e ????ny ??, n ???e ???o?ue ?a? ??i ???y? ????? e ???e ????e
???a???i ???ey?y n ??th ????ey ??? ? ? ?y????e. Ia ???? ??e ??e y?y?ny
?? ??? ???ey ?????.
E???ue ????y ??????i, ??a ?? ? ???iyth??y ???ey?e ?????o ??i ? ??a ?i
???? a??? ???i ???iyth??ny ???ey?y.
Ae??????a ???? ???ey:
– ??i ??a ?i ? ???? ???a ???i ???ey?y a ?? ???y ????ey n ???e ?????e;
– ??i ????? ????? e ???????? ????e ???i ???ey?y a ?????? n ???i ?e
?????i;
– ??i ????ue ?e ??iy? ?????i ??? ????y ?e ??????i ???aey?? ??? ???i
???ey?y;
– ??i ???? ?????i ???a ? ???eyo ????y ?e ??????i ??? ????ey ???i
???ey?y.
A?e ????? i???y?a-????ey ???, ??i ????????y ???????e ????? ????? ???e:
– ?????? ?????? ????e ???iyth?ony ???ey?e (??a ???a ???ey?a y?y?ny
?????i);
– ???i ??e n ??? ??? ? ???? ???? (a ??o ??ayo ???ey?a-????? y?y?ny
?????i);
– ?????ueth ??? ??? ???a ??????? ??ia ?y ???i ???ey?y (a ??o ??ayo
????th?a ???ey?a y?y?ny ?????i).
E??a ???ey?a ?????o ??e ???i ???ey?y, ? a ???? ?????e ????o ????? ?i?
??e, ?th?o ?a? ? ???a ??i ???a, ?e ?i ???? ?ae ??????e ???ey?y? ????o e
?a???i ???ey?y, ??e ???? ?? ?????u ?????. O?ay ???ey ????ny ????
?????e?. TH????e ???ey?a, ???ath?a ??e, ??o ???????y ?e ?????a, ?e
???ey?a-??i????, e ????? ???? ????o ???? ?ae ??????e ???ey?y?. A y?i ???
?i ????ny ????ath?i ???ey?? e ???? ??i ??? ?e ??? ??a. N???ny, ?i
???ey?a, ???ath?a ??e, ?? ?????i ??? i???y??; ????a ????y ?????i e ??ae
???e ???ya?y e ???i e ?y?????i ???ey?y, ???ath?? ??e.
E?? ????u ???iyth??y ???ey?e ? ??atho ????th?? ????, a ???iyth?y, ?
????, ? ??? o??eyo n ??th ????ey ???ey ?ae ??e ?e ??e ??e ???? e
???????? ?y????ueth, ? ?? ?? i ?ey?e.
N???ue ?ey?y ???o a ?i, ?i ?????ey ? ?i???o e ?????ny ????? ????? ??? e
?e??e, ???a ?e ? ?????? ? ?????y ?cye???? ?y????e. I? ?ey?e ?cy????y
?y????ue ?????? ???ey?e ?????ny ????i. I? ?????e ????o ????? ???a ????yo
??? ?????a ????y.
Aeey ?? ??u ???????? ??? ?e ?ey?a, a ? ?e ??i?, ????? ??th??a 12 ???e.
1. Eth?y ? ???iyth??y ??? a ???a ?? e? ? ??? ?? ???? ???ey?? ?e ???????
?o?? ?u??yth??ny ???ey?y.
2. E??y ? ??ae?yth??y ??? ??? ?? ????? ? ??? ???iyth??y ???ey?e.
3. I????? ????ey?ny a ?? ??? ??? a ?????? ? ?????i ??? a ???a ??? ?? ??a
??y?y ??? ??a.
4. Ia ?? ???a?y ??a ?????y ?? ? ???iyth??y ???? ????o ??ei ?????? ??e n
???e, ?????e ??? ??e, ??aey??y a ????e, a ??i ?????e ? ?a ?????? ??e n
?a?i ??na ???i ???ey?y. Eo ?ey ??? ???ey? ? ??a 90% ?????? ??e n ???
???, ????? ???.
5. Ie ?? ? ???iyth??y ??? a ???a ?? ?o ? ??y?y ??a ?????y ?e a ????? ??o
?i ?eiy?? e ?????i ? ?????ny ???ue ????y a ????o ?????? ???? n oe?ueth
??ey? ? ???y ???, ????, ??i ???????i ???a ??e, ? ??????y ??o ????th??
?????e, ??? ?e ?uy?y ? ????y.
6. I???yth??y ???ey?y ??a ??y?y ??a e ? ?i ????ey ???tho ???a??a ??e a
???o ???? ?y ??e, ???? ? ?????y.
7. A ????? ??? ??y? ?? ????? ????i?o ??e ??th?y ????.
8. A???? ? ??th?y ??a ???, e ? ??a ? ??eyth?y a ???a ???ey ??a ?????y.
A???? ???tho ?????ue ?????ue ??i ??? ?e ????e ??o ??e.
9. I????? ?????y ?????? ? ?? ?????y ??a ?????y; ? ????????y ???a ??o-??
??????o ???e ? ???o ??e.
10. I?????y e???y ?y? ?e ???? ? ??a??ny ???? ?e ?uy? ? ??u?ey ?a ?e ??ue
?????? ??e n ??th ?????y ? ?????a.
11. I?????y ???ey ? ???? a ????? ??? n ??th ????y ??? ???e ?????e, ????,
? ????? ????? ?y ?????y ??e a ???? ??? ? ?e?i.
12. I?????y ???ey ? ????o ?a???y ? ?a????e ??e ???a a ???a ?? ?o ??a
???i?ey, ? ??th??? ???a ???, ???o ?y ??????ny ???ey?e, ?e n ??th ????ey
?????ey ?e ????? ????e.
O? ?e ?ey?a ???? e ???eth ??? ??e??, ?????? ???ey?a ????o ??oth
???????th ???th ????.
I? eth?o ?????yo ???ey?e a ????uo ???o ???o ????ue ??????oth ????eth:
– ???ey e ???? ???iyth??y ???ey?e;
– ??? ??a;
– ?? ????ey a ?? ?????y ?y ???o ??e;
– ???ey i ???????? ?y????e, ???th ??? ??????ue.
I? ???a ??o??i ???? ??a ???:
– ???o ??????o ??e n ??? ???;
– ????ue ?????ey e ??o ??? ????? ??????ey ?e ???a, ?????th ?e ???i
?ae???th ???a;
– ???ey i ????a e ??a ???a ? ?????o e ??eo ???? ? ???eth ???ey?y,
???ath?o a ????? ????a?y e ????? ? ?? ?????ey.
A ????? ???o ???o ?????:
– ??? ??a ??????e e ??????e ???e ????e, a ?i ??a ? ??? ?????e;
– ?????a ??a ????i ??????y ??????e e ??????e ???e ????e ?e ???????e ???
?y ??????? ???e ????e;
– ??? ????ey ?????e;
– ????? ??? ????? ????e ??????e e ??????e ?e?? ????e.
I? ?ey?e a ????? ????? ????ue ???e???a ???, ??th??y:
– ???ey e ????? ??u??o ??e ??y? n ?i??? ??e ???i ???ey?y, ?th?o ??i ???,
????? n ??th ?????y ??e ????;
– ??u ???a e ?y????a, ????o ??? ???ey??;
– ???? i ??? ? ???, ??? ???a ? ??c?????e ?y????e, ?????? ??ueyo e ?n?e
???e ?e ??? e??? ???ey?y ? ?? ?????y, ???a ?eth?th?y a ??oth ?e?? ?e
???, ????? a ????? ???o ??????i ???ey?y.
E???????ay ????? ?eth?? ??? ???a ????????e ??o i ??ueyo e ???o. I?
?????e ??? ??? ????? ????? ?y????e ???iyth??y ????, ? ??????a ??o ???? ?
?i?? ?????y — ???e ?e ?ey?y.
I? ???a ????? ????? ?eth?th?y a ??i?????? ??o i ???yo e ???o ??? n ??
?e???iey, a ?e ?ey?e — ? ?? ????? ?ae.
N??? ????, ?i ?ey?a y?y?ny ??a ?a??????i ?y ???ey?e, ??iy??y ???????ue
????? ???, ????, ???a e ??????? ??i? a ????? ??? ?????y.
N??th?e y?i ?????? — ?????ey ????? ???ey?e, ??????o ??e-? ?? a ???a ???.
I? ?????? ????? ????, ??y?o a ???, a ???oth?a ???u ? ?y????e ???atho
??e????a ????e, ?y??? n ??????ueth y??????y ???.
N??e, ????? y??????th,— y? ???, ???a ??th?th?y ? ????????e ?????, ???ue?
??iaeyo e ????? ??o e ????th ????? ??????? ?y??i?? ???.
A??????? ???? ??e n ???ey? ??o ??????y? (????) ??? ????. O?? ????
???ath?y ?e ???? ???o e ???? ? ?i, ??? ????, ????e ?????. A? ???? ????
??? ?? y?????? ?e ????? ????????o ???a e ??? i ???yo e ???o, ?e e
???????a ???e ? ?n??i.
I? ?????e ????????e ????? i???o y??????th ??oth?a ???u:
– ??????ue ? ?a ? ????i a ???? ???e ???i;
– ??? ????? ?e ????;
– ??u ????, ??y?o a ???;
– ???ay ?????y e ?????ay ??????e ???? ??? (????o ??ay ?cy????y ?e?? ?
??o ??ue ??o??? ?e ?????? ??????e ?? ??);
– ??? ??? e ??? ???;
– ???u e ??? ???o ????;
– ??????? ????.
A?e ??u ?????e ??????e ??e ???? ????th ?????otho ??? ?a????e ??????e ???
????, ??y?e a ???, ? ?e ??i? y????th?y.
I? ?????e ???oth?o ????????o ???a i ???yo e ???o ??????e ???y?y a ???o
???? ?????yo:
1) ??th??a ??????o ?????a, ????o ???????? ????e;
2) ?????y ???e ????e, ????e ?e ??a?e ???;
3) ?????y ????ey ?????? n???? ???a e ?y????a ? ? ????? ????e, ?eth???i a
??? ??? ??? ?e ????e ??????;
4) ????a ?? ?????a a ?????o ?y???n? ????i ????.
I? ??????? ??a 100% a ???e ?????i ???ey?y ????o ?e ????ay ?ey ?????a. Y?
?ey ??i?? ?????, ???y a ????????e ??o??e ??? ????ny ???? ? ???? ???.
Ae?y ?????a e ??? ???o ????????o ???? ???ey?e ??? ?? ????? e ???? ??????
a ???i ???a. Ae?y ?????a a ???yo (???o) ???? ???ey?e ? ???? ??? ??? ??
????? e ???? ???a??a a I??a i ???yo e ???o.
Ae?y ?????a ?e y?i a ???i ???a ???ey?ny ????i ??i ??aey ? ???? ????
????i ???? ? ??iy?th ? ???oth ?? e ???? ? ?e????? ???? i????? ??e a ?
??i ?????. A???a ???? ????i ???? ???ey?ny ?e ?? ???a III «E??? e ???? ?i
??????? ??i? ? ???i ??? «O?ae ????? ??? e «Oe??? ??????? e i????ey».
A ???i ???a ????? ?? ?????a i???ony ? ??? ???a III ???a. A ???i ??? i
???yo e ???o ?ey ?????a ???? ???? ?????i ????? ?y????e ????? ????, ?
??????th ???? ?????e; y? ?ey ???ey?ny ???? ??aey ? ???? ??????i?e ???e
?e ?????i ??? ????i ???? ? ???? ??? e ???? ? ?e????? ???? ?????e ???th?o
??e a ? ??i ?????.
A ???i ??? i ???yo e ???o ????? ?? ?????a ?????ny ????e ???e ? ?????e
???; ??? e ???u ??a ??eyth?y ????e ???e. Aei?? e ???u ??? a ???i ???
???y?y ? ???i ?????oth?o ???a e ???? ?????a.
A?e ????? ?? ?????a a ???o ????i ???? ??? ????ey ?? ?????a a ???? y??
?u??a, ? ? ??o ???u ?????y ???? ????? ???? (?e ?i ???????e — ?????i, ??i
????i) ????i ????, ?eth???i a ???th ??????th ?????.
E ???? ???o e ??? i ???yo e ???o ?y????e ??? ?????y ?y????ay ???a, a
???a ???e ??ny ???? ?? ???? ???a n ????? ?y? ??? (?????ey ???a, ??a
???????e ?????e ?e ???y ?cye???? ?y????e, ???? ????i ????, ?? ???y ??a??
(????ath??) a y?o ????o ?e a ? ???? ????).
A ???a ????ny ??a ?????y ??? ia ??o?th ?? ?ey?y ?????ey ?e ???y ???? ?e
???i? ???a ? ????? ????a ??? e ? ????? ????? a??u ? ???? ???.
A ?y????? ???a e ????????e ??????e ????? ???ay ?????y ???? ??a ?????o
??o ???? a ???a ???i ????? ???? (a ???a, ?nay??? ????? ???eyi):
– ??? i ?????? ??n??i ????,
– ?i th????? ???,
– ???? ????i ????,
– ?? ???? ?????e a ??e ??a ???, a ??a ?e??? ????e i ????? ???e.
Iiy????ay ???a e ???e ????? ???? ?e? ?uy??ey ?o ???a, ??a ????? ???? e
????o ???a ???th?y a ???e ???o??? ????? ???????i ?e ????? ???ey, e ???i
ia ???yth?y ??????a ???? e ???a ????a?e.
O??? ? ?????th ????????? ???a
N??e ???aI????ay ???eyIII »A?a> (????a ???ey?a)N????? ???e ????i
???ey?y, ?e?????Y?????i?E???????? ?e?n
A??I??aA?eaI??a??? (70%)???i?? (30%)A??I??aA??I??a1 2 3 4 5 6 7 8 9 10
11 1 . A?????a ???: 129520 9830 –105 4725 134730 1.1. Ae??ay ????y 0
0 –105 -105 1 .2. I???a ???? 97532 8400 —-105932 1 ,3. E????e a
????a ???? 4725 0 —4725- 14. I??a ????o?a ??? 27263 1430 —-28693
2. I???? ??? 193099 10555 —-203654 A??n322619-20385—–338384-3.
E??? e ???u: 135078 7730 —- 135869 3. 1 . O???e ???e 65004 2915
2040.5 874,5 2040.5 65004 3.2. Ae????e ???e 23942 940 658 282 658
23942 33 ????? ???e 14081 1720 1204 516 1204 14081 34. I???????y
???ue ???o ?o 16476 1025 717.5 307.5 717.5 16476 3.5. I???????y
???ue ????i ???a 15575 1130 791 339 16366 4 Ae?y ?????a
———2319 5 I??a ???u 187541 12655 —–200196
A??n-322619-2038554112319—338384
I???i ?????y ??? ? ????a ??i??????i ???a ??o ???ue ??a, ??????ay a ???a.
A ?e ???????y ???, ??a ????o?ay ?????y ????a 70% ?????? ??e ???ey?y III
«A??; ????? ????i ?u??a a ???? ????e 4725 ?n. ?a.
1. I???y?ny ????ay ????ue ?a????i ???? ????i ???ey?y III «A?? ? ??
????a?y ??e ?????e ??????e ??????:
???? ???e + ????? ???e + ????e ???e + ???????ay ???ue ???o ?o = 2915 +
940 + + 1720 + 1025 = 6600 ?n. ?a.
2. ???????y ????ay ????ue ?? ?????? ???? ????i ???? «A??:
0,70 o 6600 ?n. ?a. = 4620 ?n. ?a.
3. N?????y a???a ????? ?????e ??e???? ?????e a ???? ???ey?a e ????ay
?i??? ??????e ?? ?????? e???a ????i ???ey?y; ??????ny ???ay ??? ???e
????e, ???ath?e ?e ??????:
4725 ?n. ?a. – 4620 ?n. ?a. = 105 ?n. ?a. Y? ???ia ????ny a ???
????????? ???a.
4. Ec ????????? ???a ??? i???ueth ??th?th?y ????? ? ??? «E????e a ????
?u??? a ??a 4725 ?n. ?a.
I? y?i 4620 ?n. ?a. y????th?y n ????? ?i???th ?? ?????? ???? ????i ????,
?i??? ?????e ??????. Iiy?? y? ??ue ?????? ???? ????? ???? «A?? a
????????i ???a ? ????ny.
I????y 105 ?n. ?a. ????? a ???? ???ey?a ???th?y a ??? «Ae??ay ????y
???ey?y» ?i??ae????? ???a.
5. I???y?ny ?ey ?????a, ???y ?eth?? ?a ???eyth?a:
30% ????? ????e ?????? ???? ?/??? ???ey?y, o.a. 0,30 o 6600 ?n. ?a. =
1980 ?n. ?a.;
30% ? ???e, ????? ???? ???ey?? ??a ???e ?i ??e i????? ??????e ?????e,
o.a. «??????ay» ???ue (i???? ???a) = 0,30 o 1130 = 339 ?n. ?a.
O?? ???i, ?ey ?????a ???ey? 1980 ?n. ?a.+ 339 ?n. ?a. = 2319 ?n. ?a. Y?
??a ????ny a ???e????? ???a ????e ???e ???a.
6. I???y?ny ???????ay ???ue ????i ?? ?????e ?????e: 0,70 o 1 130 ?n. ?a.
= 791 ?n. ?a. A ????????i ???a ??ay ???ue ????i ???a ?????y n ???
???ueth ??e ????e? ?????e: 791 ?n. ?a. + 15575 ?n. ?a. = 16366 ?n. ?a.
7. A? ????a ??? ???? e ?????e ????o?? ????oe?, e III «A?? ???oth?y.
E? ??i ? ???u 9.2 ????????e ??? ? ??e ????a ?????e ??i ? ????ny ? ????
???? “?????e ?????e e ????i ???ey?y. A y? ???, ?i ????????? e ???? ???a
?i???????i ???a ??y ?, ?e ??? ???? ???a. I?????th ???a ????????e ?????
yaey?ny ?, ?i ???y?ny ??????e y?i, a ?? ???? ??i ?y??ue, e?? ?ae ??????
????? ??????y, ? ??o ???yo ????i ?????a ???ey?e a ???, ????????
y?????oth ????y? e ??????? ??? ???. Io e, ???i ?, ????i (????? ??? ? ???
????????e ?????, ? e ???? ?? ????? ???a ?????e ?????e e ???? ???ey?e.
I??ay ?a ??????a, ??i ?????, ?i ????????e ?/???e ???e ????a ?????e:
– ????????y ????? ? y?y?ny ?????th th????e ???iy???? ???ey?y. Aa ??th
y?y?ny ????a ??? ??????y i ????o? ?y????e ??????e ??e. I? ?a? y?oth
??????oth e ??????th ???????;
– ????? ??? ??o ?a?? ??????e ??e ? ?eth?th?y a ????????th ??????th
?????. A ?e ????tho ??? ??? e ?y?????, ??? e ???u ? ???? n ???? ?i?????.
Eth?a ???????a ????i-?cye???? ???? ??????th?y e ??th?th?y a ???? ??????.
E?????y ? y?y?ny ?i?? ??????i ?????o ??? ????? ????? ???ee ???;
– ??? ??? ???? ???th ????eth i ?????o aeay????e e ????? ????e ??? ?i??e,
??y?e a ???i??. Y? ???, ?i ?e?? ??e ???? ???? ??o «????» o?o? ???, a
???a ????? ????a ??e ???? ???? i?? «????» ??????th ?????????? ???;
– ?? ??? ???o ? ????, ???th?o a ????o ??o ???a, ? ????????y ????? ? ???
??? ??o ? ?????ue ????o ??? ???e, ??a ?????o ??????ay ????ey i ??? ????
?y????e ???.
N??e ??????? ?????:
1. 1.A????? E??n ?O
2. O????? ??i «I ??a???? ??a ? 21.11.1996a. 129-OC
3. I??c I??? ?O “I ?????? ?????eyo ? ?????th e ??????th ???e ??????e
?????” ? 30 ???y 1996 a. N 112,
4. I??c I??? ?O “I ?????? ?????eyo ? ?????th e ????e?eth ???e ??????e
?????” ? 12.05.1999a. 36
5. I???? ? ??????? ??o “A?????ay ????? ?????e” , ?????? ??a?i I??? ?O ?
06.07.99 N 43i. (IAO 4/99),
6. I??c I??? ?O ? 22.07.2003 N 67i. I ??ao ??????? ????? ?????e
7. “I?y?e ???y ???o (????????o) ??a, ????? e ???a ???? ?i????e ???”,
?????? I??????i I?????? ?O ? 09.01.1997 N 24
8. Ae??a E.A. I?????? ????u ???o???i ??a. I.: A???, 2004.
9. I??? A.A. , N?oe A.I. E???????ay ????? : ???? e ????: O??i-??????
???a. I.: EAe OAE-I?ANN, 2003.
10. I?? A., A???i O., E??y? Ae. I???u ??????? ??a: I?. n ??. / Iiae ?ae.
ss.A. N???a. 2-a ?ae., ????i. I.: O??? e ?????, 2004.
11. N????I.I., N????E.I. E???????ay ??????y ?????: O??? ???a ?y a??- I.:
THIEOE AeAIA, 2003.
12. N??? ss.A. I??u ??? ??????ai ??a. I.: O??? e ?????, 2004.
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