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Некоторые процедуры на заключительной стадии аудита

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?AOA?AO

ii eo?no «Aoaeeo»

ii oaia: «Iaeioi?ua i?ioeaaeo?u ia caeeth/eoaeueiie noaaeee aoaeeoa»

1 Ioeaiea niiniaiinoe yeiiiie/aneiai noauaeoa i?iaeieaeaoue naith
aeayoaeueiinoue

Aaeeiua o?aaiaaiey a ioiioaiee aeaenoaee aoaeeoi?a ii i?iaa?ea
i?aaiia?iinoe i?eiaiaiey aoaee?oaiui eeoeii aeiiouaiey i iai?a?uaiinoe
aai aeayoaeueiinoe i?e ninoaaeaiee oeiainiaie (aooaaeoa?neie)
io/aoiinoe, a oii /enea i?e ?anniio?aiee i?aaenoaaeaiiie ?oeiaiaenoaii
aoaee?oaiiai eeoea ioeaiee niiniaiinoe oeacaiiiai eeoea i?iaeieaeaoue
iai?a?uaii inouanoaeyoue naith aeayoaeueiinoue onoaiiaeaiui
Oaaea?aeueiui i?aaeeii (noaiaea?oii) aoaeeoi?neie aeayoaeueiinoe ? 11
«I?eiaieiinoue aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe aoaee?oaiiai
eeoea».

Aeiiouaiea iai?a?uaiinoe aeayoaeueiinoe yaeyaony iniiaiui i?eioeeiii
iiaeaioiaee oeiainiaie (aooaaeoa?neie) io/aoiinoe. A niioaaonoaee n
i?eioeeiii aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe iau/ii
i?aaeiieaaaaony, /oi aoaee?oaiia eeoei aoaeao i?iaeieaeaoue
inouanoaeyoue naith oeiainiai-oicyenoaaiioth aeayoaeueiinoue a oa/aiea
12 ianyoeaa aiaea, neaaeothuaai ca io/aoiui, e ia eiaao iaia?aiey eee
iio?aaiinoe a eeeaeaeaoeee, i?ae?auaiee oeiainiai-oicyenoaaiiie
aeayoaeueiinoe eee ia?auaiee ca caueoie io e?aaeeoi?ia. Aeoeau e
iaycaoaeuenoaa o/eouaathony ia oii iniiaaiee, /oi aoaee?oaiia eeoei
niiaeao auiieieoue naie iaycaoaeuenoaa e ?aaeeciaaoue naie aeoeau a
oiaea naiae aeayoaeueiinoe.

Iaycaiiinoue ?oeiaiaenoaa aoaee?oaiiai eeoea caeeth/aaony a oii, /oiau
ioeaieoue niiniaiinoue aoaee?oaiiai eeoea i?iaeieaeaoue naith
iai?a?uaioth aeayoaeueiinoue, aeaaea anee i?eiaieiue a aeaiiuo oneiaeyo
ii?yaeie iiaeaioiaee oeiainiaie (aooaaeoa?neie) io/aoiinoe ia
i?aaeoniao?eaaao au?aaeaiiiai a yaiie oi?ia o?aaiaaiey ia yoii.

Anee aoaee?oaiia eeoei a oa/aiea aeeeoaeueiiai ia?eiaea a?aiaie eiaao
iiuo auaiaeiuo iia?aoeee e naiaiaeiue aeinooi e oeiainiaui ?ano?nai, aai
?oeiaiaenoai iiaeao aeaoue naith ioeaieo aac i?iaaaeaiey iiae?iaiiai
aiaeeca.

Ioeaiea aoaee?oaiui eeoeii aeiiouaiey iai?a?uaiinoe naiae aeayoaeueiinoe
naycaia n auianaieai a eiie?aoiue iiiaio a?aiaie i?ioanneiiaeueiiai
noaeaeaiey i oaeoao oicyenoaaiiie aeayoaeueiinoe, eioi?ua yaeythony
iaii?aaeaeaiiuie ia aeaoo ninoaaeaiey oeiainiaie (aooaaeoa?neie)
io/aoiinoe. A yoie nayce neaaeoao i?eieiaoue ai aieiaiea:

/oi, eae i?aaeei, o?iaaiue iaii?aaeaeaiiinoe, nii?yaeaiiie n
?acoeueoaoii niauoey eee n oneiaeai, cia/eoaeueii iiauoaaony i?e
oaaee/aiee ia?eiaea a?aiaie iaaeaeo noaeaeaieai e aicaeaenoaeai oneiaiuo
oaeoia;

ethaia aeeyiea oneiaiiai oaeoa a aoaeouai iniiauaaaony ia eioi?iaoeee,
aeinooiiie a iiiaio ninoaaeaiey oeiainiaie (aooaaeoa?neie) io/aoiinoe,
iiyoiio iineaaeothuea niauoey iiaoo anooiaoue a i?ioeai?a/ea n
i?ioanneiiaeueiui noaeaeaieai, eioi?ia auei ?acoiiui a iiiaio aai
auianaiey;

?acia? e neiaeiay no?oeoo?a aoaee?oaiiai eeoea, oa?aeoa? e oneiaey aai
aeayoaeueiinoe, a oaeaea noaiaiue aicaeaenoaey ia aoaee?oaiia eeoei
aiaoieo oaeoi?ia ieacuaatho aeeyiea ia i?ioanneiiaeueiia noaeaeaiea i
aeeyiee oneiaiuo oaeoia.

Niiiaiea a i?eiaieiinoe aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe iiaeao
aicieeiooue o aoaeeoi?a i?e ?anniio?aiee oeiainiaie (aooaaeoa?neie)
io/aoiinoe eee i?e auiieiaiee eiuo aoaeeoi?neeo i?ioeaaeo?. I?eciaeaie,
ia iniiaaiee eioi?uo iiaeao aicieeiooue niiiaiea a i?eiaieiinoe
aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe, yaeythony neaaeothuea:

a) oeiainiaua i?eciaee:

io?eoeaoaeueiay aaee/eia /enouo aeoeaia eee iaauiieiaiea onoaiiaeaiiuo
o?aaiaaiee a ioiioaiee /enouo aeoeaia;

i?eaea/aiiua caaiiua n?aaenoaa, n?ie aica?aoa eioi?uo i?eaeeaeaaony, i?e
?aaeueiii ionoonoaee ia?niaeoeau aica?aoa eee i?iaeeaiey n?iea caeia
eeai iaiainiiaaiiia eniieueciaaiea e?aoein?i/iuo caeiia aeey
oeiaine?iaaiey aeieain?i/iuo aeoeaia;

eciaiaiea noaiu iieaou oiaa?a (auiieiaiiuo ?aaio, ieacaiiuo oneoa)
iinoaaueeai ia oneiaeyo eiiia?/aneiai e?aaeeoa eee ?ann?i/ee ieaoaaea ii
n?aaiaieth n ?an/aoaie ii ia?a iinoaaee oiaa?a (auiieiaiey ?aaio,
ieacaiey oneoa);

nouanoaaiiia ioeeiiaiea cia/aiee iniiaiuo eiyooeoeeaioia,
oa?aeoa?ecothueo oeiainiaia iieiaeaiea aoaee?oaiiai eeoea, io
ii?iaeueiuo (iau/iuo) cia/aiee;

ianiiniaiinoue iiaaoaoue e?aaeeoi?neoth caaeieaeaiiinoue a iaaeeaaeauea
n?iee;

ianiiniaiinoue iaania/eoue oeiaine?iaaiea ?acaeoey aeayoaeueiinoe eee
inouanoaeaiea ae?oaeo aaaeiuo eiaanoeoeee;

cia/eoaeueiua oauoee io iniiaiie aeayoaeueiinoe;

o?oaeiinoe n niaethaeaieai oneiaee aeiaiai?a i caeia;

caaeieaeaiiinoue ii auieaoa eee i?ae?auaiea auieaou aeeaeaeaiaeia;

yeiiiie/anee ia?aoeeiiaeueiua aeieaiaua iaycaoaeuenoaa;

i?eciaee aaie?ionoaa, onoaiiaeaiiua caeiiiaeaoaeuenoaii ?inneeneie
Oaaea?aoeee;

a) i?iecaiaenoaaiiua i?eciaee:

oaieueiaiea iniiaiiai oi?aaeai/aneiai ia?niiaea aac aeieaeiie aai
caiaiu;

iioa?y ?uiea nauoa, eeoeaicee eee iniiaiiai iinoaaueea;

i?iaeaiu n o?oaeiauie ?ano?naie eee aeaoeoeeo cia/eiuo n?aaenoa
i?iecaiaenoaa;

nouanoaaiiay caaeneiinoue io oniaoiiai auiieiaiey eiie?aoiiai i?iaeoa;

nouanoaaiiue iauai i?iaeaaee nu?uey e iaoa?eaeia, n?aaieiue n iauaiii
au?o/ee io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa) eee i?aauoathuee aai;

a) i?i/ea i?eciaee:

ianiaethaeaiea o?aaiaaiee a ioiioaiee oi?ie?iaaiey onoaaiiai
eaieoaeaaoaee?oaiiai eeoea, onoaiiaeaiiuo caeiiiaeaoaeuenoaii ?inneeneie
Oaaea?aoeee;

noaeaaiua enee i?ioea aoaee?oaiiai eeoea, eioi?ua iaoiaeyony a i?ioeanna
?anniio?aiey e iiaoo a neo/aa oniaoa enooea caaa?oeoueny ?aoaieai noaea,
ia auiieieiui aeey aeaiiiai eeoea;

aianaiea eciaiaiee a caeiiiaeaoaeuenoai eee eciaiaiea iieeoe/aneie
neooaoeee.

Oeacaiiue ia?a/aiue i?eciaeia ia yaeyaony ieii/aoaeueiui. E?iia oiai,
iaee/ea iaeiiai eee ianeieueeeo i?eciaeia ia anaaaea yaeyaony
aeinoaoi/iui aeieacaoaeuenoaii iai?eiaieiinoe aeiiouaiey iai?a?uaiinoe
aeayoaeueiinoe i?e iiaeaioiaea oeiainiaie (aooaaeoa?neie) io/aoiinoe
aoaee?oaiiai eeoea.

Cia/aiea ia?a/eneaiiuo i?eciaeia iiaeao nieaeaoueny iiae aicaeaenoaeai
ae?oaeo i?eciaeia.

I?e au?aaeaiee iiaiey i aeinoiaa?iinoe oeiainiaie (aooaaeoa?neie)
io/aoiinoe aoaee?oaiiai eeoea aoaeeoi? aeieaeai ?anniio?aoue anth
niaieoiiinoue oaeoi?ia, ieacuaathueo e (eee) niiniaiuo ieacaoue aeeyiea
ia aiciiaeiinoue yoiai eeoea i?iaeieaeaoue aeayoaeueiinoue e eniieiyoue
naie iaycaoaeuenoaa a oa/aiea eae ieieioi 12 ianyoeaa, neaaeothueo ca
io/aoiui ia?eiaeii, e aeaiiua oaeoi?u aeieaeiu auoue ?ane?uou a
oeiainiaie (aooaaeoa?neie) io/aoiinoe. Aoaeeoi? ia iiaeao
i?aaeneacuaaoue aoaeouea niauoey eee oneiaey, eioi?ua iiaoo iaoneiaeoue
i?ae?auaiea i?aaiecaoeeae aa iai?a?uaiie aeayoaeueiinoe, iiyoiio
ionoonoaea a aoaeeoi?neii caeeth/aiee eaeeo-eeai oiiieiaiee i oaeoi?ao
iaii?aaeaeaiiinoe, eanathueony iai?a?uaiinoe aeayoaeueiinoe, ia iiaeao
?anniao?eaaoueny eae aa?aioey niiniaiinoe aoaee?oaiiai eeoea
i?iaeieaeaoue naith aeayoaeueiinoue iai?a?uaii.

I?e ieaie?iaaiee aoaeeoa aoaeeoi? aeieaeai i?iaiaeece?iaaoue,
nouanoaotho ee eaeea-eeai niauoey eee oneiaey, eioi?ua iaoneiaeeaatho
cia/eoaeueiua niiiaiey a niiniaiinoe aoaee?oaiiai eeoea i?iaeieaeaoue
naith aeayoaeueiinoue iai?a?uaii.

A oiaea aoaeeoa aoaeeoi? aeieaeai aieiaoaeueii neaaeeoue ca oai,
eiathony ee aeieacaoaeuenoaa nouanoaiaaiey oaeoi?ia, eioi?ua
iaoneiaeeaatho cia/eoaeueiua niiiaiey a niiniaiinoe aoaee?oaiiai eeoea
i?iaeieaeaoue naith aeayoaeueiinoue iai?a?uaii. A neo/aa auyaeaiey oaeeo
oaeoi?ia aoaeeoi? aeieaeai ?anniio?aoue aii?in i oii, aeeytho ee iie ia
i?iaaaeaiioth aoaeeoi?ii ioeaieo eiiiiiaioia aoaeeoi?neiai ?enea.

A iaeioi?uo neo/ayo ?aaioieee aoaee?oaiiai eeoea naie iiaoo i?iaanoe
i?aaeaa?eoaeueioth ioeaieo i?eiaieiinoe aeiiouaiey iai?a?uaiinoe
aeayoaeueiinoe ia ia?aiia/aeueiuo yoaiao aoaeeoa. A yoii neo/aa aoaeeoi?
i?iaa?yao oaeoth ioeaieo n oeaeueth auyniaiey, auyaeei ee ?oeiaiaenoai
aoaee?oaiiai eeoea eaeea-eeai oaeoi?u, eanathueany aeiiouaiey
iai?a?uaiinoe aeayoaeueiinoe, e anee auyaeei, oi eaeiau naycaiiua n yoei
ieaiu ?oeiaiaenoaa.

Anee aoaee?oaiia eeoei aua ia i?iaiaeeei i?aaeaa?eoaeueiie ioeaiee
i?eiaieiinoe aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe, oi aoaeeoi?
cai?aoeaaao o iaai, nouanoaotho ee eaeea-eeai oeiainiaua,
i?iecaiaenoaaiiua e ae?oaea oaeoi?u, oeacaiiua a ioieoa 6 ianoiyuaai
i?aaeea (noaiaea?oa) aoaeeoi?neie aeayoaeueiinoe. Aoaeeoi? iiaeao
ia?aoeoueny e aoaee?oaiiio eeoeo n i?inueaie i?iecaanoe oaeoth ioeaieo,
a iniaaiiinoe a oao neo/ayo, eiaaea aoaeeoi? oaea auyaee oaeoi?u,
aeeythuea ia aeiiouaiea iai?a?uaiinoe aeayoaeueiinoe.

Aoaeeoi? aiaeece?oao iineaaenoaey auyaeaiiuo oaeoi?ia i?e i?iaaaeaiee
i?aaeaa?eoaeueiie ioeaiee eiiiiiaioia aoaeeoi?neiai ?enea. Iaee/ea oaeeo
oaeoi?ia iiaeao ieacaoue aeeyiea ia oa?aeoa?, a?aiaiiua ?aiee e iauai
aoaeeoi?neeo i?ioeaaeo?.

Aoaeeoi? aeieaeai i?iaiaeece?iaaoue aeaiioth ?oeiaiaenoaii aoaee?oaiiai
eeoea ioeaieo niiniaiinoe aoaee?oaiiai eeoea i?iaeieaeaoue naith
aeayoaeueiinoue iai?a?uaii a oa/aiea eae ieieioi 12 ianyoeaa,
neaaeothueo ca io/aoiui ia?eiaeii. Ioeaiea ?oeiaiaenoaii aoaee?oaiiai
eeoea niiniaiinoe aoaee?oaiiai eeoea iai?a?uaii inouanoaeyoue naith
aeayoaeueiinoue yaeyaony iniiaiui oaeoi?ii i?e aiaeeca aoaeeoi?ii
aiciiaeiinoe aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe.

I?e aiaeeca ioeaiee, aeaiiie ?oeiaiaenoaii aoaee?oaiiai eeoea, aoaeeoi?
?anniao?eaaao i?ioeaaeo?o, iin?aaenoaii eioi?ie ?oeiaiaenoai auiineei
naith ioeaieo, aeiiouaiey, ia eioi?uo iniiauaaeanue oaeay ioeaiea, e
ieaiu ?oeiaiaenoaa a ioiioaiee aoaeoueo aeaenoaee. Aoaeeoi?
?anniao?eaaao, o/eouaaeanue ee i?e auianaiee ioeaiee any eioi?iaoeey, i
eioi?ie noaei ecaanoii aoaeeoi?o a ?acoeueoaoa i?iaaaeaiey aoaeeoi?neeo
i?ioeaaeo?.

Aoaeeoi? aeieaeai cai?ineoue o aoaee?oaiiai eeoea eioi?iaoeeth i oii,
ecaanoii ee aio i eaeeo-eeai niauoeyo eee oneiaeyo, eioi?ua auoiaeyo ca
?aiee ia?eiaea a 12 ianyoeaa ni aeiy io/aoiie aeaou e eioi?ua iiaoo
iaoneiaeeaaoue cia/eoaeueiua niiiaiey a niiniaiinoe aoaee?oaiiai eeoea
i?iaeieaeaoue naith aeayoaeueiinoue iai?a?uaii.

Aoaeeoi? aeieaeai aieiaoaeueii ioiineoueny e aa?iyoiinoe nouanoaiaaiey
ecaanoiuo niauoee (caieaie?iaaiiuo eee eiuo) eee oneiaee, eioi?ua iiaoo
eiaoue ianoi a aoaeouai e eioi?ua iiaoo iinoaaeoue iiae niiiaiea
i?eioeei aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe i?e iiaeaioiaea
oeiainiaie (aooaaeoa?neie) io/aoiinoe. Aoaeeoi?o iiaeao noaoue ecaanoii
i oaeeo oaeoi?ao a oiaea ieaie?iaaiey eee i?iaaaeaiey aoaeeoa, a oii
/enea a oiaea aoaeeoi?neeo i?ioeaaeo?, eanathueony niauoee,
i?iecioaaeoeo iinea io/aoiie aeaou.

Iineieueeo noaiaiue iaii?aaeaeaiiinoe, naycaiiie n iineaaenoaeyie
eaeeo-eeai oaeoi?ia, iiauoaaony ii ia?a eo ioaeaeaiiinoe ai a?aiaie,
iinoieueeo aoaeeoi? aeieaeai ?anniao?eaaoue aii?in i oeaeaniia?aciinoe
aeiiieieoaeueiuo aeaenoaee oieueei a oii neo/aa, anee i?eciaee i?iaeai,
naycaiiuo n aeiiouaieai iai?a?uaiinoe aeayoaeueiinoe aoaee?oaiiai eeoea,
yaeythony cia/eoaeueiuie. Aoaeeoi? ai?aaa iio?aaiaaoue io aoaee?oaiiai
eeoea ioeaieoue iioaioeeaeueioth cia/eiinoue oneiaiuo oaeoi?ia n oi/ee
c?aiey eo aeeyiey ia aiciiaeiinoue iai?a?uaiinoe aeayoaeueiinoe.

Aoaeeoi? ia iaycai ?ac?aaaouaaoue i?ioeaaeo?u (ca eneeth/aieai
iai?aaeaiey cai?ina aoaee?oaiiio eeoeo) n oeaeueth i?iaa?ee i?eciaeia
iaee/ey oaeoi?ia, eioi?ua iaoneiaeeaatho cia/eoaeueiua niiiaiey a
niiniaiinoe aoaee?oaiiai eeoea i?iaeieaeaoue naith aeayoaeueiinoue
iai?a?uaii e eioi?ua auoiaeyo ca ?aiee ia?eiaea eae ieieioi a 12
ianyoeaa ni aeiy io/aoiie aeaou.

A neo/aa auyaeaiey oaeoi?ia, eioi?ua iaoneiaeeaatho cia/eoaeueiua
niiiaiey a niiniaiinoe aoaee?oaiiai eeoea i?iaeieaeaoue naith
aeayoaeueiinoue iai?a?uaii, aoaeeoi? aeieaeai:

i?iaa?eoue ieaiu aoaee?oaiie i?aaiecaoeee a ioiioaiee aoaeouae
aeayoaeueiinoe ia iniiaa aa ioeaiee aeiiouaiey iai?a?uaiinoe
aeayoaeueiinoe;

iooai i?iaaaeaiey iaiaoiaeeiuo aoaeeoi?neeo i?ioeaaeo? nia?aoue
aeinoiaa?iua aoaeeoi?neea aeieacaoaeuenoaa a oeaeyo iiaeoaa?aeaeaiey eee
ii?iaa?aeaiey iaee/ey oaeoi?ia nouanoaaiiie’ iaii?aaeaeaiiinoe, a oii
/enea ?anniio?aoue iineaaenoaey ethauo ieaiia aoaee?oaiiai eeoea e
aiciiaeiuo niya/athueo neooaoeeth ianoiyoaeuenoa;

iio?aaiaaoue io ?oeiaiaeeoaeae aoaee?oaiiai eeoea i?aaenoaaeoue a
ienueiaiiii aeaea eioi?iaoeeth, eanathuothny eo ieaiia aeayoaeueiinoe a
aoaeouai.

Oaeoi?u, eioi?ua iaoneiaeeaatho cia/eoaeueiua niiiaiey a niiniaiinoe
aoaee?oaiiai eeoea i?iaeieaeaoue naith aeayoaeueiinoue iai?a?uaii, iiaoo
auoue auyaeaiu a oiaea ieaie?iaaiey caaeaiey eee auiieiaiey neaaeothueo
aoaeeoi?neeo i?ioeaaeo?:

aiaeec e ianoaeaeaiea n ?oeiaiaenoaii aoaee?oaiiai eeoea i?iaiicia a
ioiioaiee aeaeaeaiey oeiainiauo iioieia, aeioiaeia e ae?.;

aiaeec e ianoaeaeaiea eiathuaeny iineaaeiae ii a?aiaie i?iiaaeooi/iie
oeiainiaie (aooaaeoa?neie) io/aoiinoe aoaee?oaiiai eeoea;

aiaeec oneiaee iieo/aiey e aica?aoa caeia e auyaeaiea ia?ooaiee oneiaee
aica?aoa caeia;

iciaeiieaiea n i?ioieieaie nia?aiee aeoeeiia?ia, canaaeaiee niaaoa
aee?aeoi?ia e eiieoaoia n oeaeueth auyaeaiey a ieo oiiieiaiey i
oeiainiauo o?oaeiinoyo;

ii?in th?enoia e ae?oaeo niaoeeaeenoia aoaee?oaiiai eeoea n oeaeueth
auyaeaiey eioi?iaoeee, eanathuaeny iaee/ey noaeaaiuo eneia e
i?aaeeueiinoe ioeaiee ?oeiaiaenoaii aeeyiey yoeo eneia ia oeiainiaia
ninoiyiea aoaee?oaiiai eeoea;

i?iaa?ea iaee/ey, i?aaiia?iinoe e aiciiaeiinoe iaania/aiey auiieiaiey
aeiaiai?aiiinoae i ia/aea eee i?iaeieaeaiee oeiaine?iaaiey, ni noi?iiu
aooeee?iaaiiuo e o?aoueeo eeoe, a oaeaea ioeaiea niiniaiinoe oeacaiiuo
eeoe i?aaeinoaaeoue aeiiieieoaeueiua n?aaenoaa;

eco/aiea ieaiia aoaee?oaiiai eeoea, eanathueony iaauiieiaiiuo caeacia
aai eeeaioia;

eco/aiea oneiaiuo oaeoia oicyenoaaiiie aeayoaeueiinoe;

aiaeec niauoee iinea io/aoiie aeaou n oeaeueth ii?aaeaeaiey oiai,
ieacuaatho ee oaeea niauoey aicaeaenoaea ia niiniaiinoue aoaee?oaiiai
eeoea i?iaeieaeaoue naith iai?a?uaioth aeayoaeueiinoue.

I?ioeann ?anniio?aiey oaeeo oaeoi?ia i?iaeieaeaaony ii ia?a i?iaaaeaiey
aoaeeoa. A neo/aa, eiaaea aoaeeoi? n/eoaao, /oi oaeea oaeoi?u
iaoneiaeeaatho cia/eoaeueiua niiiaiey a niiniaiinoe aoaee?oaiiai eeoea
i?iaeieaeaoue naith aeayoaeueiinoue iai?a?uaii, ii?aaeaeaiiua
i?ioeaaeo?u i?eia?aoatho aeiiieieoaeueiia cia/aiea. Aoaeeoi? cai?aoeaaao
o aoaee?oaiiai eeoea eioi?iaoeeth ioiineoaeueii aai aeayoaeueiinoe a
aoaeouai, a oii /enea ieaiia iieo/aiey aeioiaeia, caaiiuo n?aaenoa e
?ano?oeoo?ecaoeee aeieaa, nieaeaiey eee ion?i/ee ?anoiaeia eee
oaaee/aiey ?acia?a onoaaiiai eaieoaea. Aoaeeoi? oaeaea ?anniao?eaaao
aii?in i oii, iiyaeeenue ee eaeea-eeai aeiiieieoaeueiua oaeou eee
naaaeaiey n iiiaioa i?iaaaeaiey aoaee?oaiui eeoeii nianoaaiiie ioeaiee
ia?niaeoea iai?a?uaiinoe aeayoaeueiinoe. Aoaeeoi? aeieaeai no?aieoueny
iieo/eoue aeinoiaa?iua aoaeeoi?neea aeieacaoaeuenoaa oiai, /oi ieaiu
?oeiaiaenoaa inouanoaeiu e /oi a ?acoeueoaoa eo ?aaeecaoeee neooaoeey
oeo/oeony.

Anee aeey i?iaa?yaiiai i?aaei?eyoey aiaeec aeaeaeaiey oeiainiauo iioieia
yaeyaony nouanoaaiiui oaeoi?ii, aeeythuei ia iai?a?uaiinoue
aeayoaeueiinoe aoaee?oaiiai eeoea, oi aoaeeoi? aeieaeai oaeaea
i?iaiaeece?iaaoue:

iaaeaaeiinoue eioi?iaoeeiiiuo nenoai aoaee?oaiiai eeoea,
i?aaeinoaaeythueo eioi?iaoeeth i aeaeaeaiee oeiainiauo iioieia;

a iainiiaaiiinoue aeiiouaiee, ia eioi?uo iniiauaathony i?iaiicu
aoaee?oaiiai eeoea. E?iia oiai, aoaeeoi? n?aaieaaao:

i?iaiiciua aeaiiua ca i?aaeoanoaothuea ia?eiaeu n oaeoe/aneeie
?acoeueoaoaie;

i?iaiiciua aeaiiua ca oaeouee ia?eiae n ?acoeueoaoaie, aeinoeaioouie ia
aeaoo i?iaaaeaiey aoaeeoa.

Ionoonoaea a aoaeeoi?neii caeeth/aiee oeacaiey ia na?ueaciia niiiaiea a
i?eiaieiinoe aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe ia iiaeao e ia
aeieaeii o?aeoiaaoueny aoaee?oaiui eeoeii e caeioa?aniaaiiuie
iieueciaaoaeyie eae ii?o/eoaeuenoai aoaeeoi?a a oii, /oi aoaee?oaiia
eeoei aoaeao i?iaeieaeaoue naith aeayoaeueiinoue e eniieiyoue naie
iaycaoaeuenoaa a oa/aiea eae ieieioi 12 ianyoeaa, neaaeothueo ca
io/aoiui.

Ia iniiaa iieo/aiiuo aoaeeoi?neeo aeieacaoaeuenoa aoaeeoi? aeieaeai
ii?aaeaeeoue, nouanoaoao ee a niioaaonoaee n aai i?ioanneiiaeueiui
noaeaeaieai nouanoaaiiay iaii?aaeaeaiiinoue, naycaiiay n oneiaeyie e
niauoeyie, eioi?ua ii ioaeaeueiinoe eee a niaieoiiinoe iaoneiaeeaatho
cia/eoaeueiua niiiaiey a niiniaiinoe aoaee?oaiiai eeoea i?iaeieaeaoue
naith aeayoaeueiinoue iai?a?uaii.

A neo/aa anee aeiiouaiea iai?a?uaiinoe aeayoaeueiinoe iiaeii n/eoaoue
niaethaeaaiui, ii, oai ia iaiaa, i?e yoii eiaao ianoi nouanoaaiiay
iaii?aaeaeaiiinoue, aoaeeoi? onoaiaaeeaaao:

iienuaathony ee aaeaeaaoii a oeiainiaie (aooaaeoa?neie) io/aoiinoe
oaeoi?u, eioi?ua iaoneiaeeaatho cia/eoaeueiua niiiaiey a niiniaiinoe
aoaee?oaiiai eeoea i?iaeieaeaoue naith aeayoaeueiinoue, e ieaiu aai
?oeiaiaenoaa, naycaiiua n oaeeie oaeoi?aie;

oeacuaaaony ee a aooaaeoa?neie io/aoiinoe oio oaeo, /oi eiaao ianoi
nouanoaaiiay iaii?aaeaeaiiinoue, naycaiiay n oneiaeyie eee niauoeyie,
eioi?ua iaoneiaeeaatho cia/eoaeueiua niiiaiey a niiniaiinoe aoaee?oaiiai
eeoea i?iaeieaeaoue naith aeayoaeueiinoue iai?a?uaii, e oi, /oi a yoie
nayce aoaee?oaiia eeoei iiaeao ieacaoueny ia a ninoiyiee ?aaeeciaaoue
naie aeoeau e eniieieoue naie iaycaoaeuenoaa a oiaea ii?iaeueiiai
inouanoaeaiey naiae aeayoaeueiinoe.

Anee a io/aoiinoe i?aaei?eyoey aaeaeaaoii ?ane?uoa eioi?iaoeey, aoaeeoi?
iiaeao au?aceoue aaciaiai?i/ii iieiaeeoaeueiia iiaiea, ii
iiaeeoeoee?iaaoue aoaeeoi?neia caeeth/aiea, aeeth/ea a iaai
i?eaeaeathuee aieiaiea e neooaoeee aacaoe, a eioi?ii ioia/aaony iaee/ea
nouanoaaiiie iaii?aaeaeaiiinoe, naycaiiie n oneiaeyie eee niauoeyie,
iaoneiaeeaathueie cia/eoaeueiua niiiaiey a niiniaiinoe aoaee?oaiiai
eeoea i?iaeieaeaoue naith aeayoaeueiinoue iai?a?uaii, e niaea?aeeony
nnueea ia niioaaonoaothuee ioieo iiynieoaeueiie caienee e oeiainiaie
io/aoiinoe.

Anee a io/aoiinoe i?aaei?eyoey iaaaeaeaaoii ?ane?uoa aeaiiay
eioi?iaoeey, aoaeeoi? iiaeao au?aceoue iiaiea n iaiai?eie eee
io?eoeaoaeueiia iiaiea (a caaeneiinoe io eiie?aoiuo ianoiyoaeuenoa). A
yoii neo/aa, a aoaeeoi?neii caeeth/aiee aeieaeia auoue naeaeaia
eiie?aoiay nnueea ia iaee/ea nouanoaaiiie iaii?aaeaeaiiinoe, eioi?ay
iaoneiaeeaaao cia/eoaeueiua niiiaiey a niiniaiinoe aoaee?oaiiai eeoea
i?iaeieaeaoue naith aeayoaeueiinoue iai?a?uaii.

Anee a niioaaonoaee n i?ioanneiiaeueiui noaeaeaieai aoaeeoi?a
aoaee?oaiia eeoei ia niiaeao iai?a?uaii i?iaeieaeaoue naith
aeayoaeueiinoue, oi aoaeeoi?o neaaeoao au?aceoue io?eoeaoaeueiia iiaiea
i?e oneiaee iiaeaioiaee oeiainiaie io/aoiinoe ia iniiaa i?eioeeia
aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe. Anee ia iniiaa auiieiaiiuo
aeiiieieoaeueiuo i?ioeaaeo?, iieo/aiiie eioi?iaoeee e n o/aoii ieaiia
?oeiaiaenoaa aoaeeoi? n/eoaao, /oi aoaee?oaiia eeoei ia niiaeao
iai?a?uaii i?iaeieaeaoue naith aeayoaeueiinoue, oi (aia caaeneiinoe io
oiai, auea ee ?ane?uoa eioi?iaoeey ia yoii) aoaeeoi? aeieaeai naeaeaoue
auaiae i oii, /oi eniieueciaaiiia i?e iiaeaioiaea oeiainiaie
(aooaaeoa?neie) io/aoiinoe aeiiouaiea i iai?a?uaiinoe aeayoaeueiinoe
iaeuecy n/eoaoue niaethaeaaiui, e au?aaeaao io?eoeaoaeueiia iiaiea.

A neo/aa anee ?oeiaiaenoai aoaee?oaiiai eeoea i?eoei e auaiaeo i oii,
/oi eniieueciaaiiia i?e iiaeaioiaea oeiainiaie io/aoiinoe aeiiouaiea
iai?a?uaiinoe aeayoaeueiinoe i?aaiecaoeee iaeuecy n/eoaoue
niaethaeaaiui, oeiainiaay io/aoiinoue oaeiai i?aaei?eyoey aeieaeia auoue
iiaeaioiaeaia a niioaaonoaee n i?aaeoniio?aiiui caeiiiaeaoaeuenoaii ?O
aeey oaeie neooaoeee ii?yaeeii. Anee ia iniiaa auiieiaiiuo
aeiiieieoaeueiuo i?ioeaaeo? e iieo/aiiie eioi?iaoeee aoaeeoi? i?eoiaeeo
e auaiaeo i niaethaeaiee oaeiai ii?yaeea, oi aoaeeoi? iiaeao au?aceoue
aaciaiai?i/ii iieiaeeoaeueiia iiaiea i?e oneiaee aaeaeaaoiiai ?ane?uoey
eioi?iaoeee, ii i?e yoii iiaeao n/anoue iaiaoiaeeiui aeeth/eoue a
aoaeeoi?neia caeeth/aiea /anoue, i?eaeaeathuoth aieiaiea e neooaoeee, n
oai, /oiau ia?aoeoue aieiaiea iieueciaaoaey ia iniaue ii?yaeie
iiaeaioiaee oeiainiaie io/aoiinoe.

Anee ?oeiaiaenoai aoaee?oaiiai eeoea ioeacuaaaony ii i?inueaa aoaeeoi?a
aeaaaoue ioeaieo niiniaiinoe i?aaei?eyoey i?iaeieaeaoue naith
aeayoaeueiinoue iai?a?uaii eee oaaee/eaaoue ia?eiae, ioaaouaaaiue oaeie
ioeaieie, aoaeeoi? aeieaeai ?anniio?aoue iaiaoiaeeiinoue iiaeeoeeaoeee
aoaeeoi?neiai caeeth/aiey ii i?e/eia ia?aie/aiey iauaia ?aaiou
aoaeeoi?a, oae eae aeey aoaeeoi?a iiaeao ieacaoueny iaaiciiaeiui
iieo/eoue aeinoaoi/iua iaaeeaaeauea aoaeeoi?neea aeieacaoaeuenoaa,
eanathueany eniieueciaaiey aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe
aeaiiiai i?aaei?eyoey, i?e iiaeaioiaea aai io/aoiinoe. Iaaeinoaoi/iay
aiaeeoe/aneay ?aaioa ni noi?iiu ?oeiaiaenoaa aoaee?oaiiai eeoea, eae
i?aaeei, ia iiaeao iiiaoaoue aoaeeoi?o oaeinoiaa?eoueny a aai
niiniaiinoe i?iaeieaeaoue iai?a?uaii inouanoaeyoue naith
aeayoaeueiinoue, anee o iaai anoue aeieaia?aiaiiue iiuo i?eaueueiie
aeayoaeueiinoe e aani?aiyonoaaiiue aeinooi e oeiainiaui ?ano?nai.

A neo/aa iiaeienaiey eee ooaa?aeaeaiey ?oeiaiaenoaii aoaee?oaiiai eeoea
oeiainiaie (aooaaeoa?neie) io/aoiinoe cia/eoaeueii iicaea io/aoiie aeaou
aoaeeoi? aeieaeai i?iaiaeece?iaaoue i?e/eiu oaeie caaea?aeee. A neo/aa
anee caaea?aeea iiaea auoue naycaia n niauoeyie eee oneiaeyie,
eanathueieny aeiiouaiey iai?a?uaiinoe aeayoaeueiinoe, aoaeeoi?
?anniao?eaaao iaiaoiaeeiinoue i?iaaaeaiey aeiiieieoaeueiuo aoaeeoi?neeo
i?ioeaaeo?.

2 Ioeaiea ?acoeueoaoia i?iaa?ee e iaiauaiea iieo/aiiie eioi?iaoeee

Iinea i?iaaaeaiey anao iaiaoiaeeiuo i?ioeaaeo? i?iaa?ee aoaeeoi?
aeieaeai ioeaieoue iieiioo e ea/anoai eniieiaiey anao ioieoia ieaia e
i?ia?aiiu aoaeeoa, i?iecaanoe nenoaiaoecaoeeth, eeanneoeeaoeeth e
aiaeeoe/aneee iaci? ?acoeueoaoia i?iaa?ee.

Caeeth/eoaeueiay noaaeey aoaeeoi?neie i?iaa?ee i?aaeoniao?eaaao
i?iaaaeaiea neaaeothueo ia?ii?eyoee:

nenoaiaoecaoeeth ?acoeueoaoia i?iaa?ee;

aiaeec ?acoeueoaoia i?iaa?ee;

ninoaaeaiea aoaeeoi?neiai caeeth/aiey.

Nenoaiaoecaoeey (iaiauaiea, a?oiie?iaea) ?acoeueoaoia i?iaa?ee ninoieo a
i?eaaaeaiee a ii?aaeaeaiioth iineaaeiaaoaeueiinoue anao iieo/aiiuo
?acoeueoaoia. A caaeneiinoe io oeaee i?iaa?ee (eieoeeaoeaiue aoaeeo,
iaycaoaeueiue aoaeeo) iaiaoiaeeii i?iaanoe /aoeoth a?oiie?iaeo e
eeanneoeeaoeeth iieo/aiiuo naaaeaiee. Nenoaiaoece?otho aeaiiua ii
?acaeaeai i?iaa?yaiuo oai (o/ao cao?ao, oeiainiauo ?acoeueoaoia e o.i.),
a aioo?e ?acaeaeia — ii aiaeeoe/aneei e ae?oaei i?eciaeai. I?e yoii
iaycaoaeueii auaeaeytho iaeaieaa nouanoaaiiua caia/aiey: iaaa?iua caiene
ia n/aoao, ia?ooaiea iaeiaiaiai caeiiiaeaoaeuenoaa, ionoonoaea caienae
ia n/aoao e ae?. Auyaeaiiua iaaeinoaoee aaaeii na?oiie?iaaoue oae, /oiau
a ia/aea auaeaeeoue naiua e?oiiua (cia/eiua) ioeaee, a oaea caoai
ia?a/eneeoue iacia/eoaeueiua oiouaiey. Auyaeaiiua ioeaee oeaeaniia?acii
nia/aea na?oiie?iaaoue ii naiaio oa?aeoa?o e niaea?aeaieth, a caoai ii
oauaathuae eo aaaeiinoe (iaoa?eaeueiua e iaiaoa?eaeueiua) ioeaee.

Eae i?aaeei, iaiauaiea ?acoeueoaoia i?iaa?ee inouanoaeyaony
?oeiaiaeeoaeai a?oiiu. Ia i?aeoeea i?iaiaeyony niaauaiey /eaiia a?oiiu
aeey ianoaeaeaiey eaaeaeiai ?acaeaea i?ia?aiiu e ?acoeueoaoia i?iaa?ee n
oeaeueth au?aaioee ieii/aoaeueiiai ?aoaiey ii oi?ie?iaaieth iiaiey
aoaeeoi?neie oe?iu, a /anoe aeinoiaa?iinoe aooaaeoa?neie io/aoiinoe
eeeaioa.

Aiaeec ?acoeueoaoia i?iaa?ee i?iaiaeeony ii iieo/aiiui aeaiiui e eiaao
ianeieueei oeaeae:

iauee aiaeec o/aoiie iieeoeee i?iaa?yaiiai i?aaei?eyoey;

i?aaeeueiinoue aaaeaiey o/aoa ii ioaeaeueiui ?acaeaeai e n/aoai;

niaethaeaiea iaeiaiaiai caeiiiaeaoaeuenoaa;

auyaeaiea iaeniieuecoaiuo ?aca?aia;

aiaeec oeiainiaiai ninoiyiey eeeaioa.

O/aoiay iieeoeea aiaeece?oaony a /anoe aa niioaaonoaey a iaoiaee/aneii,
oaoie/aneii e i?aaiecaoeeiiiii aniaeoao, auyaeythony iaeaieaa
nouanoaaiiua iiiaiou e aeaeathony auaiaeu i niioaaonoaee o/aoiie
iieeoeee iieiaeaieyi ii aaaeaieth o/aoa e eo niaethaeaieth, a oaeaea
oaeoe/anee eniieuecoaiui i?aaei?eyoeai iaoiaeia, oi?i, i?eaiia o/aoa.

I?aaeeueiinoue aaaeaiey o/aoa ii?aaeaeyaony ia iniiaaiee oaeeo
aeieoiaioia, eae Caeii ?O «I aooaaeoa?neii o/aoa», Iieiaeaiea i aaaeaiee
o/aoa e io/aoiinoe a ?inneeneie Oaaea?aoeee, Ieaia n/aoia, IAO e ae?oaeo
iieiaeaiee ii i?aaiecaoeee o/aoa.

Aieueoie oaeaeueiue aan caieiaao aiaeec i?aaeeueiinoe ia/eneaiey iaeiaia
e ieaoaaeae ii ?an/aoai n athaeaeaoii e aiaathaeaeaoiuie oiiaeaie. Ii
eaaeaeiio iaeiao e ieaoaaeo iaiaoiaeeii auyaeoue i?aaeeueiinoue
ii?aaeaeaiey iaeiaiiaeaaaaiie aacu, i?eiaiaiey eueaio, noaaie iaeiaia e
ieaoaaeae, naiaa?aiaiiinoue auiieiaiey ?an/aoia e inouanoaeaiey
ieaoaaeae.

Aiaeec oeiainiaiai iieiaeaiey eeeaioa i?iaiaeeony ii aeaiiui aaeaina (o.
? 1), io/aoa i oeiainiauo ?acoeueoaoao (o. ? 2), io/aoa i aeaeaeaiee
eaieoaea (o. ? 3), io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa (o. ? 4),
i?eeiaeaiey e aaeaino (o. ? 5).

I?e yoii aaaeii ioiaoeoue, /oi i?e eieoeeaoeaiii aoaeeoa iieo/aiiua
?acoeueoaou iiaoo auoue i?aaenoaaeaiu eeeaioo a aeaea io/aoa n auaiaeaie
e i?aaeeiaeaieyie. Aeaeueiaeoea oaae eeeaioa e aoaeeoi?neie oe?iu
caaenyo io aeiaiai?iuo iaycaoaeuenoa e ?aoathony eie niaianoii.

I?e aoaeeoa ii ?aoaieth i?aaiia aeiciaiey o/eouaaaony, /oi eiaiii i?aaiu
aeiciaiey (neaaeiaaoaeue, i?ieo?i?) ii?aaeaeytho ia?a/aiue aii?inia,
iiaeeaaeaueo eco/aieth aoaeeoi?ii. A i?ioeanna i?iaa?ee e?oa
enneaaeoaiuo aii?inia iiaeao auoue ?anoe?ai, /oi iaiaoiaeeii
niaeaniaaoue ni neaaeiaaoaeai eee ae?oaei eeoeii, aeaaoei caaeaiea ii
i?iaa?ea. ?acoeueoaou i?iaa?ee iinea aa ieii/aiey ia?aaeathony i?aaiai
aeiciaiey, e ca ieie inoaaony i?aai naeaeaoue ieii/aoaeueiua auaiaeu eee
niaeaneoueny n iiaieai aoaeeoi?a.

Ii ieii/aiee aoaeeoi?neie i?iaa?ee iaiaoiaeeii i?iniio?aoue ana ?aai/ea
aeieoiaiou, /oiau i?iaa?eoue ea/anoai i?iaaaeaiey aoaeeoi?neeo
i?ioeaaeo? e i?aaeeueiinoue naeaeaiiuo auaiaeia, a oaeaea
oaeinoiaa?eoueny a niaethaeaiee o?aaiaaiee aoaeeoi?neeo noaiaea?oia.

Eoiaii aeaiiiai yoaia i?iaa?ee yaeyaony iiaeaioiaea i?iaeoa ienueiaiiie
eioi?iaoeee ?oeiaiaenoao i?iaa?yaiiai i?aaei?eyoey, a oaeaea
aoaeeoi?neiai caeeth/aiey.

3 Niiauaiea eioi?iaoeee, iieo/aiiie ii ?acoeueoaoai aoaeeoa,
?oeiaiaenoao aoaee?oaiiai eeoea e i?aaenoaaeoaeyi aai nianoaaiieea

Oaaea?aeueiia i?aaeei (noaiaea?o) aoaeeoi?neie aeayoaeueiinoe ? 22
«Niiauaiea eioi?iaoeee, iieo/aiiie ii ?acoeueoaoai aoaeeoa, ?oeiaiaenoao
aoaee?oaiiai eeoea e i?aaenoaaeoaeyi aai nianoaaiieea» ?ac?aaioaii n
o/aoii iaaeaeoia?iaeiuo noaiaea?oia aoaeeoa e onoaiaaeeaaao aaeeiua
o?aaiaaiey a ioiioaiee niiauaiey eioi?iaoeee, iieo/aiiie ii ?acoeueoaoai
aoaeeoa oeiainiaie (aooaaeoa?neie) io/aoiinoe (aeaeaa – eioi?iaoeey),
?oeiaiaenoao (?oeiaiaeyuei ?aaioieeai) aoaee?oaiiai eeoea e
i?aaenoaaeoaeyi nianoaaiieea yoiai eeoea.

Aeaiiay eioi?iaoeey i?aaenoaaeyao niaie naaaeaiey, noaaoea ecaanoiuie
aoaeeoi?o a oiaea aoaeeoa oeiainiaie (aooaaeoa?neie) io/aoiinoe,
eioi?ua, ii iiaieth aoaeeoi?a, yaeythony iaeiia?aiaiii aaaeiuie aeey
?oeiaiaenoaa e i?aaenoaaeoaeae nianoaaiieea aoaee?oaiiai eeoea i?e
inouanoaeaiee eie eiio?iey ca iiaeaioiaeie aeinoiaa?iie oeiainiaie
(aooaaeoa?neie) io/aoiinoe aoaee?oaiiai eeoea e ?ane?uoeai eioi?iaoeee a
iae. Iia aeeth/aao oieueei oa aii?inu, eioi?ua i?eaeaeee aieiaiea
aoaeeoi?a a ?acoeueoaoa aoaeeoa. I?e yoii aoaeeoi? ia iaycai a oiaea
aoaeeoa ?ac?aaaouaaoue i?ioeaaeo?u, niaoeeaeueii iai?aaeaiiua ia iiene
eioi?iaoeee, eiathuae cia/aiea aeey oi?aaeaiey aoaee?oaiui eeoeii.

Aoaeeoi? aeieaeai niiauaoue eioi?iaoeeth ?oeiaiaenoao e i?aaenoaaeoaeyi
nianoaaiieea aoaee?oaiiai eeoea.

A niioaaonoaee n i?aaeeii (noaiaea?oii) ? 22 ?oeiaiaenoaii aoaee?oaiiai
eeoea yaeythony eeoea, ioaa/athuea ca iianaaeiaaiia ?oeiaiaenoai
aoaee?oaiui eeoeii, a oaeaea inouanoaeaiea oeiainiai-oicyenoaaiiuo
iia?aoeee, aaaeaiea aooaaeoa?neiai o/aoa e iiaeaioiaeo oeiainiaie
(aooaaeoa?neie) io/aoiinoe (iai?eia?, aaia?aeueiue aee?aeoi?, oeiainiaue
aee?aeoi?, aeaaiue aooaaeoa?). I?aaenoaaeoaeyie nianoaaiieea
aoaee?oaiiai eeoea yaeythony eeoea eee eieeaaeaeueiua i?aaiu, eioi?ua
inouanoaeytho iauee iaaeci? e no?aoaae/aneia ?oeiaiaenoai
aeayoaeueiinoueth aoaee?oaiiai eeoea, a oaeaea a niioaaonoaee n
o/?aaeeoaeueiuie aeieoiaioaie iiaoo eiio?iee?iaaoue oaeouoth
aeayoaeueiinoue aai ?oeiaiaenoaa, a oii /enea iacia/aoue eee
inaiaiaeaeaoue io aeieaeiinoe i?aaenoaaeoaeae aunoaai ?oeiaiaenoaa.

A oiaea aoaeeoa aoaeeoi? aeieaeai onoaiiaeoue iaaeeaaeaueo iieo/aoaeae
eioi?iaoeee ec /enea ?oeiaiaenoaa e i?aaenoaaeoaeae nianoaaiieea
aoaee?oaiiai eeoea.

Ii aeieaeai o/eouaaoue, /oi i?aaiecaoeeiiiay no?oeoo?a e i?eioeeiu
ei?ii?aoeaiiai oi?aaeaiey iiaoo auoue ?acee/iuie aeey ?aciuo aoaee?oaiuo
eeoe, /oi oneiaeiyao caaea/o ii oieaa?naeueiiio ii?aaeaeaieth e?oaa
eeoe, eioi?ui aoaeeoi? niiauaao eioi?iaoeeth, i?aaenoaaeythuoth eioa?an
aeey oi?aaeaiey aoaee?oaiui eeoeii. Aoaeeoi? aeieaeai iniiauaaoueny ia
nianoaaiiii i?ioanneiiaeueiii noaeaeaiee aeey ii?aaeaeaiey oao eeoe,
eioi?ui aeieaeia niiauaoueny eioi?iaoeey, i?eieiay ai aieiaiea
oi?aaeai/aneoth no?oeoo?o aoaee?oaiiai eeoea, ianoiyoaeuenoaa
aoaeeoi?neiai caaeaiey e iniaaiiinoe caeiiiaeaoaeuenoaa ?O. Aoaeeoi?o
neaaeoao o/eouaaoue i?aaa e iaycaiiinoe niioaaonoaothueo eeoe.

A neo/aa, eiaaea oi?aaeai/aneay no?oeoo?a aoaee?oaiiai eeoea /aoei ia
ii?aaeaeaia eee i?aaenoaaeoaee nianoaaiieea ia iiaoo auoue /aoei
ii?aaeaeaiu a niioaaonoaee n oneiaeyie caaeaiey eee, niaeanii
caeiiiaeaoaeuenoao ?O, aoaeeoi? i?eoiaeeo e niaeaoaieth n aoaee?oaiui
eeoeii a ioiioaiee oiai, eiio aeieaeia niiauaoueny eioi?iaoeey.

Ai ecaaaeaiea iaaei?acoiaiee a aeiaiai?a ieacaiey aoaeeoi?neeo oneoa
(ienueia i i?iaaaeaiee aoaeeoa) iiaeao auoue ?acuyniaii, /oi aoaeeoi?
aoaeao niiauaoue oieueei oo eioi?iaoeeth, auyaeaiioth ei a ?acoeueoaoa
aoaeeoa, eioi?ay i?aaenoaaeyao eioa?an aeey oi?aaeaiey, e /oi aoaeeoi?
ia iaycai ?ac?aaaouaaoue i?ioeaaeo?u, niaoeeaeueii iai?aaeaiiua ia iiene
eioi?iaoeee, eiathuae cia/aiea aeey oi?aaeaiey aoaee?oaiui eeoeii. A
aeiaiai?a ieacaiey aoaeeoi?neeo oneoa (ienueia i i?iaaaeaiee aoaeeoa)
iiaoo oaeaea:

oeacuaaoueny oi?ia, a eioi?ie aoaeao niiauaoueny eioi?iaoeey;

ii?aaeaeyoueny iaaeeaaeauea iieo/aoaee eioi?iaoeee;

ii?aaeaeyoueny eiie?aoiua aii?inu aoaeeoa, i?aaenoaaeythuea eioa?an aeey
oi?aaeaiey aoaee?oaiui eeoeii, a ioiioaiee niiauaiey eioi?iaoeee i
eioi?uo auea aeinoeaiooa aeiaiai?aiiinoue.

Neaaeoao eiaoue a aeaeo, /oi niiauaiea eioi?iaoeee aoaeao aieaa
yooaeoeaii i?e iaeaaeeaaiee eiino?oeoeaiuo ?aai/eo acaeiiioiioaiee
iaaeaeo aoaeeoi?ii e ?oeiaiaenoaii eee i?aaenoaaeoaeyie nianoaaiieea
aoaee?oaiiai eeoea. Aeaiiua acaeiiioiioaiey aeieaeiu ?acaeaaoueny n
o/aoii niaethaeaiey o?aaiaaiee i?ioanneiiaeueiie yoeee, iacaaeneiinoe e
iauaeoeaiinoe.

Aoaeeoi? iaycai ?anniio?aoue eioi?iaoeeth e niiaueoue naaaeaiey,
i?aaenoaaeythuea eioa?an aeey oi?aaeaiey aoaee?oaiui eeoeii,
iaaeeaaeauei iieo/aoaeyi oaeie eioi?iaoeee. Oaeay eioi?iaoeey io?aaeaao:

Iauee iiaeoiae aoaeeoi?a e i?iaaaeaieth aoaeeoa e aai iauaio,
iaaniieiaiiinoue aoaeeoi?a ii iiaiaeo ethauo ia?aie/aiee iauaia aoaeeoa,
a oaeaea eiiiaioa?ee ii iiaiaeo oianoiinoe ethauo aeiiieieoaeueiuo
o?aaiaaiee ?oeiaiaenoaa aoaee?oaiiai eeoea.

Auai? eee eciaiaiea ?oeiaiaenoaii aoaee?oaiiai eeoea i?eioeeiia e
iaoiaeia o/aoiie iieeoeee, eioi?ua ieacuaatho eee iiaoo ieacaoue
nouanoaaiiia aeeyiea ia oeiainiaoth (aooaaeoa?neoth) io/aoiinoue
aoaee?oaiiai eeoea.

Aiciiaeiia aeeyiea ia oeiainiaoth (aooaaeoa?neoth) io/aoiinoue
aoaee?oaiiai eeoea eaeeo-eeai cia/eiuo ?eneia e aiaoieo oaeoi?ia,
eioi?ua aeieaeiu auoue ?ane?uou a oeiainiaie (aooaaeoa?neie) io/aoiinoe
(iai?eia?, noaeaaiuo ?acae?aoaeuenoa).

I?aaeeaaaaiua aoaeeoi?ii nouanoaaiiua ei??aeoe?iaee oeiainiaie
(aooaaeoa?neie) io/aoiinoe, eae inouanoaeaiiua, oae e ia inouanoaeaiiua
aoaee?oaiui eeoeii.

Nouanoaaiiua iaii?aaeaeaiiinoe, eanathueany niauoee eee oneiaee, eioi?ua
iiaoo a cia/eoaeueiie ia?a iinoaaeoue iiae niiiaiea niiniaiinoue
aoaee?oaiiai eeoea i?iaeieaeaoue iai?a?uaii aanoe naith aeayoaeueiinoue.

?aciiaeaney aoaeeoi?a n ?oeiaiaenoaii aoaee?oaiiai eeoea ii aii?inai,
eioi?ua ii ioaeaeueiinoe eee a niaieoiiinoe iiaoo yaeyoueny cia/eiuie
aeey oeiainiaie (aooaaeoa?neie) io/aoiinoe aoaee?oaiiai eeoea eee
aoaeeoi?neiai caeeth/aiey. Niiauaaiay a yoie nayce eioi?iaoeey aeieaeia
aeeth/aoue iiyniaiey aaaeiinoe yoiai aii?ina e naaaeaiey i oii, aue ee
aeaiiue aii?in ?ac?aoai eee iao.

I?aaeiieaaaaiua iiaeeoeeaoeee aoaeeoi?neiai caeeth/aiey.

Ae?oaea aii?inu, caneoaeeaathuea aieiaiey i?aaenoaaeoaeae nianoaaiieea
(iai?eia?, nouanoaaiiua iaaei/aou a iaeanoe aioo?aiiaai eiio?iey,
aii?inu, eanathueany ii?yaei/iinoe ?oeiaiaenoaa aoaee?oaiiai eeoea, a
oaeaea neo/ae iaaeia?iniaanoiuo aeaenoaee ?oeiaiaenoaa).

Aii?inu, inaauaiea eioi?uo niaeaniaaii aoaeeoi?ii n aoaee?oaiui eeoeii a
aeiaiai?a ieacaiey aoaeeoi?neeo oneoa (ienueia i i?iaaaeaiee aoaeeoa).

Aoaeeoi? aeieaeai i?ieioi?ie?iaaoue iaaeeaaeaueo iieo/aoaeae eioi?iaoeee
i oii, /oi: naaaeaiey, niiauaaiua aoaeeoi?ii, aeeth/atho oieueei oa
aii?inu, eioi?ua i?eaeaeee aieiaiea aoaeeoi?a a ?acoeueoaoa aoaeeoa;
aoaeeo oeiainiaie (aooaaeoa?neie) io/aoiinoe ia iai?aaeai ia auyaeaiea
anao aii?inia, eioi?ua iiaoo i?aaenoaaeyoue eioa?an aeey oi?aaeaiey
aoaee?oaiui eeoeii.

Ia aoaeeoi?a aiceiaeaia iaycaiiinoue ii naiaa?aiaiiiio niiauaieth
eioi?iaoeee, /oi aeaao aiciiaeiinoue i?aaenoaaeoaeyi nianoaaiieea e
?oeiaiaenoao aoaee?oaiiai eeoea iia?aoeaii i?eieiaoue iaaeeaaeauea ia?u.

Aeey naiaa?aiaiiiai niiauaiey eioi?iaoeee aoaeeoi? aeieaeai ianoaeeoue n
i?aaenoaaeoaeyie nianoaaiieea e ?oeiaiaenoaa aoaee?oaiiai eeoea
ii?yaeie, i?eioeeiu e n?iee niiauaiey oaeie eioi?iaoeee. A ii?aaeaeaiiuo
neo/ayo a nayce n iaiaoiaeeiinoueth ?aoaiey n?i/iiai aii?ina aoaeeoi?
iiaeao niiaueoue i iai ?aiueoa, /ai yoi auei niaeaniaaii
i?aaeaa?eoaeueii.

Aoaeeoi? iiaeao niiauaoue iaaeeaaeauei iieo/aoaeyi eioi?iaoeeth a onoiie
eee ienueiaiiie oi?ia. Ia ?aoaiea aoaeeoi?a i oii, niiauaoue ee
eioi?iaoeeth a onoiie eee ienueiaiiie oi?ia, aeeytho neaaeothuea
oaeoi?u:

?acia?, no?oeoo?a, i?aaiecaoeeiiii-i?aaiaay oi?ia e oaoie/aneia
iaania/aiea aoaee?oaiiai eeoea.

Oa?aeoa?, aaaeiinoue e iniaaiiinoe eioi?iaoeee, iieo/aiiie ii
?acoeueoaoai aoaeeoa, i?aaenoaaeythuae eioa?an aeey oi?aaeaiey
aoaee?oaiui eeoeii.

Nouanoaothuea aeiaiai?aiiinoe iaaeaeo aoaeeoi?ii e aoaee?oaiui eeoeii a
ioiioaiee ?aaoey?iuo ano?a/ eee aeieeaaeia.

I?eiyoua aoaeeoi?ii oi?iu acaeiiaeaenoaey n i?aaenoaaeoaeyie
nianoaaiieea e ?oeiaiaenoaa aoaee?oaiiai eeoea.

Anee eioi?iaoeey, i?aaenoaaeythuay eioa?an aeey oi?aaeaiey aoaee?oaiui
eeoeii, niiauaaony a onoiie oi?ia, aoaeeoi?o neaaeoao aeieoiaioaeueii
io?aceoue a ?aai/eo aeieoiaioao yoo eioi?iaoeeth e ?aaeoeeth ia iaa
iieo/aoaeae eioi?iaoeee. Aeaiiua aeieoiaiou iiaoo eiaoue oi?io eiiee
i?ioieieia ianoaeaeaiee, i?iaiaeeiuo aoaeeoi?ii n i?aaenoaaeoaeyie
nianoaaiieea e ?oeiaiaenoaa aoaee?oaiiai eeoea. A ?yaea neo/aaa a
caaeneiinoe io oa?aeoa?a, aaaeiinoe e iniaaiiinoae eioi?iaoeee
oeaeaniia?acii, /oiau aoaeeoi? iieo/ae io i?aaenoaaeoaeae nianoaaiieea e
?oeiaiaenoaa aoaee?oaiiai eeoea ienueiaiiua iiaeoaa?aeaeaiey a ioiioaiee
ethauo onoiuo niiauaiee ii aii?inai aoaeeoa, i?aaenoaaeythuei eioa?an
aeey oi?aaeaiey aoaee?oaiui eeoeii.

Eae i?aaeei, aoaeeoi? i?aaeaa?eoaeueii ianoaeaeaao n ?oeiaiaenoaii
aoaee?oaiiai eeoea aii?inu aoaeeoa, i?aaenoaaeythuea eioa?an aeey
oi?aaeaiey aoaee?oaiui eeoeii, ca eneeth/aieai oao aii?inia, eioi?ua
noaayo iiae niiiaiea eiiiaoaioiinoue eee ii?yaei/iinoue naiiai
?oeiaiaenoaa. I?aaeaa?eoaeueiua ianoaeaeaiey n ?oeiaiaenoaii
aoaee?oaiiai eeoea ea?atho aaaeioth ?ieue a i?iyniaiee oaeoia e
aii?inia, a oaeaea aeey iaania/aiey aiciiaeiinoe ?oeiaiaenoao
aoaee?oaiiai eeoea i?aaeinoaaeoue aeiiieieoaeueioth eioi?iaoeeth. Anee
?oeiaiaenoai aoaee?oaiiai eeoea niaeaoaaony naiinoiyoaeueii (aac o/anoey
aoaeeoi?a) niiaueoue eioi?iaoeeth, i?aaenoaaeythuoth eioa?an aeey
oi?aaeaiey aoaee?oaiui eeoeii, i?aaenoaaeoaeyi nianoaaiieea, oi
aoaeeoi?o iiaeao ia iio?aaiaaoueny iiaoi?iia niiauaiea aeaiiie
eioi?iaoeee i?e oneiaee, /oi aoaeeoi? oaeiaeaoai?ai yooaeoeaiinoueth e
iaaeeaaeauei oa?aeoa?ii niiauaiey oaeie eioi?iaoeee.

Anee aoaeeoi? ia iniiaaiee naiaai i?ioanneiiaeueiiai noaeaeaiey
i?eoiaeeo e auaiaeo i iaiaoiaeeiinoe iiaeeoeoee?iaaoue aoaeeoi?neia
caeeth/aiea a niioaaonoaee n o?aaiaaieyie Oaaea?aeueiiai i?aaeea
(noaiaea?oa) aoaeeoi?neie aeayoaeueiinoe ? 6, oi ethaay eiay ienueiaiiay
eioi?iaoeey, iai?aaeyaiay aoaeeoi?ii ?oeiaiaenoao eee i?aaenoaaeoaeyi
nianoaaiieea aoaee?oaiiai eeoea, ia iiaeao ?anniao?eaaoueny a ea/anoaa
iaaeeaaeauae caiaiu iiaeeoeoee?iaaiiiai aoaeeoi?neiai caeeth/aiey.

Aoaeeoi? aeieaeai i?iaiaeece?iaaoue, iiaeao ee eaeay-eeai eioi?iaoeey,
iieo/aiiay ii ?acoeueoaoai i?aaeuaeouaai aoaeeoa, eiaoue cia/aiea aeey
aeinoiaa?iinoe oeiainiaie (aooaaeoa?neie) io/aoiinoe oaeouaai aiaea.
Anee aoaeeoi? i?eoiaeeo e auaiaeo, /oi oaeay eioi?iaoeey i?aaenoaaeyao
eioa?an aeey oi?aaeaiey aoaee?oaiui eeoeii, ii iiaeao i?eiyoue ?aoaiea
iiaoi?ii niiaueoue aa i?aaenoaaeoaeyi nianoaaiieea aoaee?oaiiai eeoea.

Aoaeeoi? iaycai auiieiyoue o?aaiaaiey caeiiiaeaoaeuenoaa ?O e Eiaeaena
yoeee aoaeeoi?ia ?innee a ioiioaiee eiioeaeaioeeaeueiinoe eioi?iaoeee,
iieo/aiiie ii ?acoeueoaoai aoaeeoa. A neo/ayo, eiaaea iioaioeeaeueiua
eiioeeeou iaaeaeo yoe/aneeie e i?aaiauie iaycaoaeuenoaaie aoaeeoi?a a
ioiioaiee eiioeaeaioeeaeueiinoe e o?aaiaaieyie ii i?aaeinoaaeaieth
eioi?iaoeee iinyo neiaeiue oa?aeoa?, aoaeeoi?o oeaeaniia?acii iieo/eoue
th?eaee/aneoth eiinoeueoaoeeth.

Ii?iaoeaiuie i?aaiauie aeoaie ?O iiaoo onoaiaaeeaaoueny iaycaoaeuenoaa
aoaeeoi?a a ioiioaiee niiauaiey eioi?iaoeee, i?aaenoaaeythuae eioa?an
aeey oi?aaeaiey aoaee?oaiui eeoeii. Aeaiiua aeiiieieoaeueiua
iaycaoaeuenoaa iiaoo aeeyoue ia niaea?aeaiea, oi?io e n?iee
i?aaenoaaeaiey aoaeeoi?ii eioi?iaoeee iaaeeaaeauei iieo/aoaeyi.

Nienie eeoa?aoo?u

1. Aaeain ?. Iniiau aoaeeoa: Ia?. n aiae. / Iiae ?aae. ss.A. Nieieiaa. –
I.: Aoaeeo, THIEOE, 2005.

2. A?ain A., Eiaaae Aeae. Aoaeeo: Ia? n aiae; Ae. ?aaeaeoi? na?ee i?io.
ss.A. Nieieia. – I.: Oeiainu e noaoenoeea, 2007.

3. Aoaeeo: o/aaiee aeey nooaeaioia aocia, iao/athueony ii yeiiiie/aneei
niaoeeaeueiinoyi/iiae ?aae. A.E. Iiaeieueneiai. – 4-a ecae., ia?a?aa. e
aeii. – I.:THIEOE-AeAIA:Aoaeeo, 2008.

4. Aiaaoay E.I. Aoaeeo: O/aaiia iiniaea./ E.I. Aiaaoay, I.O. Eaauioeaa,
I.I. Oaoiiiaa.– 4-a ecae., ia?a?aa. e aeii. – ?inoia i/Ae: Oaieen, 2007.

5. Au/eiaa N.I., ?anoaioaiiaa E.I. ?enee a aoaeeoi?neie
aeayoaeueiinoe/Iiae ?aae. i?io. N.I. Au/eiaie. I.: «Oeiainu e
noaoenoeea», 2008.

6. Au/eiaa N.I. Aeieacaoaeuenoaa a aoaeeoa. – I.: Oeiainu e noaoenoeea,
2006.

7. Aieinia I.A., Aoooeaeo A.I. Aoaeeo: eiioeaioeey, i?iaeaiu,
noaiaea?ou, eiio?ieue, yooaeoeaiinoue, e?ecen. – I.: Ecae-ai
«Aooaaeoa?neee o/ao», 2008.

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