Iniiau aoaeeoa
Aaaaeaiea
Enoaeoaa aeanyoeeaoea ?uii/iuo i?aia?aciaaiee a ?innee canoaaeei
yeiiiie/anee aeoeaiia ianaeaiea ii – iiaiio acaeyiooue ia iiiaea
i?iaeaiu oi?aaeaiey e eiio?iey. ?oeiaiaeeoaee ?acee/iiai o?iaiy, o/?oiue
ia?niiae i?aaei?eyoee e i?aeoeeothuea aoaeeoi?u /?oei iniciaee, /oi
iaiaoiaeeiu ia oieueei eco/aiea ?acee/iuo yeaiaioia «ia?aaeiauo
oaoiieiaee» caiaaeiie yeiiiieee (a oii /enea iaaeaeoia?iaeiiai iiuoa
aoaeeoa), ii e eo aaeaioaoeey e ?aaeueiui oneiaeyi iaoaai ioa/anoaaiiiai
?uiea. A iineieueeo ?uiie ?innee aic?iaeaeaaony ia ia ionoii ianoa, oi
ioaeii iaeneiaeueii eniieueciaaoue iaoe nianoaaiiua aeinoeaeaiey, iao
iaiaeue iiuo a iaeanoe oi?aaeaiey e eiio?iey.
A eiioea yoiai aaea (eae e aia/aea) A ?innee aiiaue i?iecio?e e?oiiaeoee
a ie?a ia?aaeae nianoaaiiinoe, ii iaoeeiiaeueii i?eaioe?iaaiiue eaieoae.
Eioi?ue aeieaeai iaa?aaaoue aoaeeoi?, au? i/aiue neaa e oee. Iiea ii
no?aaeaao io i?iaieaoeeiiii – ea?aoaeueiiai oa?aeoa?a iaeiaiaie nenoaiu,
e io yaiiai e?eieiaeeoaoa. Oai ia iaiaa eiaiii iaoeeiiaeueii
i?eaioe?iaaiiue eaieoae aieueoa anaai ioaeaeaaony a noaiiaeaiee
neeueiiai i?aaiaiai ainoaea?noaa, a aeaenoaaiiuo e aaoi?eoaoiuo
aoaeeoi?neeo oneoaao. Aio ioaeiu oioy au oneiaiua aa?aioee
auaeeaaaiinoe. Iiaua i?ei?eoaou a iieeoeea e yeiiiieea, ia/aaoayny
i?eaaoecaoeey e ia?aoiae oi?aiauo, no?ieoaeueiuo e auoiauo i?aaei?eyoee,
i?iiuoeaiiiai e aa?ii?iiuoeaiiiai eiiieaena e ?uieo au? ia ?oaaaea 80-90
-o aa. iauaeoeaii aucaaee niioaaonoaothuoth iio?aaiinoue. Iie ii?iaeeee
e ?acaeaaee, iaino?yee ni?in ia aoaeeoi?neea oneoae.
A iaoae no?aia aoaeeo ca?iaeeeny a eiioea 80-o aiaeia e noae auno?i
?acaeaaoueny. Aoaeeoi? i?aa?aoeeny a aanueia aaaeioth e i?anoeaeioth
oeao?o ia aic?iaeaeathuainy ?uiea ?innee. Aoaeeoi?u iai?yae?iii
?aaioatho, naie i?iaiaeyo e ?uieo /a?ac ?inneeneoth i?aaiaoth e o/?oioth
o?yneio ia aac iniiaaiee eieaaethueony aeoeeiia?ia, a oaeaea aieaa
yia?ae/iuo i?aaei?eieiaoaeae e i?aaenoaaeoaeae aeanoiuo no?oeoo? anao
o?iaiae oi?aaeaiey no?aiie.
1. Iiiyoea, aeaeu e caaea/e aoaeeoa
A niioaaonoaee n Oeacii I?aceaeaioa ? 2263 io 22.12.93.a. «Ia
aoaeeoi?neie aeayoaeueiinoe a ?O» (aeaeaa – Oeac I?aceaeaioa) e
ooaa?aeae?iiuie ei A?aiaiiuie i?aaeeaie inouanoaeaiey aoaeeoi?neie
aeayoaeueiinoe a ?O ( aeaeaa – A?aiaiiua i?aaeea), — «Aoaeeoi?neay
aeayoaeueiinoue – aoaeeo i?aaenoaaeyao niaie i?aaei?eieiaoaeueneoth
aeayoaeueiinoue aoaeeoi?ia (aoaeeoi?neeo oe?i) ii inouanoaeaieth
iacaaeneiuo aiaaaaeiinoaaiiuo i?iaa?ie aooaaeoa?neie (oeiainiaie
io/?oiinoe), ieaoaaeii-?an/aoiie aeieoiaioaoeee, iaeiaiauo aeaeea?aoeee
e ae?oaeo oeiainiauo iaycaoaeuenoa e o?aaiaaiee yeiiiie/aneeo noauaeoia,
a oaeaea ieacaieth ae?oaeo aoaeeoi?neeo oneoa».
Aoaeeoi?neay i?iaa?ea onoaiaaeeaaao aeinoiaa?iinoue aooaaeoa?neie
(oeiainiaie) io/?oiinoe yeiiiie/aneeo noauaeoia e niioaaonoaey
niaa?o?iiuo eie oeiainiauo e oicyenoaaiiuo iia?aoeee ii?iaoeaiui aeoai,
aeaenoaothuei a ?O. Inouanoaeyaony ia?yaeo n oeiainiaui eiio?ieai ca
aeayoaeueiinoueth yeiiiie/aneeo noauaeoia, eioi?ue i?iaiaeeony
niaoeeaeueii oiieiiii/aiiuie ainoaea?noaaiiuie i?aaiaie a niioaaonoaee n
caeiiiaeaoaeuenoaii ?O. [2, 125]
I?iaiaeeony niaoeeaeueii aooanoiaaiiuie niaoeeaeenoaie – aoaeeoi?aie,
?aaioathueie:
– a ninoaaa aoaeeoi?neeo oe?i (Aoaeeoi?neea oe?iu – th?eaee/aneea eeoea
( a oii /enea eiino?aiiua e nicaeaiiua niaianoii n eiino?aiiuie
eeoeaie), eiathuea ethaoth i?aaiecaoeeiiii – i?aaiaoth oi?io,
i?aaeoniio?aiioth caeiiiaeaoaeuenoaii (e?iia IAI). Inouanoaeytho
aoaeeoi?neoth aeayoaeueiinoue i?e oneiaee, /oi aeiey a onoaaiii eaieoaea
aooanoiaaiiuo aoaeeoi?ia e (eee) iieo/eaoeo eeoeaiceth aoaeeoi?neeo oe?i
ninoaaeyao ia iaiaa 51%);
– naiinoiyoaeueii (Aoaeeoi?u – oece/aneea eeoea, eiathuea
eaaeeoeeaoeeiiiue aooanoao e ca?aaeno?e?iaaiiua eae i?aaei?eieiaoaee).
Aeayoaeueiinoe eae naiinoiyoaeueiuo aoaeeoi?ia , oae e aoaeeoi?neeo
oe?i, aeieaeii niioonoaiaaoue aeeth/aiea eo a Ainoaea?noaaiiue ?aano?
aoaeeoi?ia e aoaeeoi?neeo oe?i. Iaycaoaeueiui oneiaeai inouanoaeaiey
aoaeeoi?neie aeayoaeueiinoe yaeyaony iaee/ea eeoeaicee, auaeaiiie a
onoaiiaeaiiii caeiiiaeaoaeuenoaii ii?yaeea ia i?iaaaeaiea ii?aaeae?iiiai
aeaea aoaeeoa.
Aeaeu eeoeaicee: – aaieianeee aoaeeo;
§ aoaeeo ae?ae;
§ aoaeeo aiaathaeaeaoiuo oiiaeia;
§ aoaeeo eiaanoeoeeiiiuo einoeoooia;
§ aoaeeo no?aoiauo i?aaiecaoeee;
§ iauee aoaeeo (aoaeeo eiuo yeiiiie/aneeo iauaeoia).
Iniiaiuie oeaeyie aoaeeoi?neie aeayoaeueiinoe yaeythony: A)-
onoaiiaeaiea aeinoiaa?iinoe aooaaeoa?neie (oeiainiaie) io/aoiinoe
yeiiiie/aneeo noauaeoia. Aeinoiaa?iinoue – oi?ia iaia?oaeaiey enoeiu,
iainiiaaiiay eaeei – eeai niiniaii. A iniiaie aeinoiaa?iinoe
aooaaeoa?neie io/?oiinoe yaeyaony ionoonoaea nouanoaaiiuo ia?ooaiee
onoaiiaeaiiiai ii?yaeea aaaeaiey aooaaeoa?neiai o/?oa e ninoaaeaiey
oeiainiaie io/aoiinoe. Iiaeoaa?aeaeaiea aoaeeoi?ii niioaaonoaey
inouanoaeaiey aeaiiie oeiainiaie aeayoaeueiinoe i?aaei?eyoey
onoaiiaeaiiui ii?iai yaeyaony oneiaeai i?eciaiey aeinoiaa?iinoe. A yoii
neo/aa aoaeeoi? aeaenoaoao eae a ioaee/iuo eioa?anao, oae e a /anoiuo
eioa?anao naiiai noauaeoa, caeioa?aniaaiiiai a enoeiiinoe naieo
i?aaenoaaeaiee i niioaaonoaee aeaenoaeoaeueiiai ninoiyiey aeae ia
i?aaei?eyoee eceiaeaiiiio a oi?iao io/?oiinoe.
A)- onoaiiaeaiea niioaaonoaey niaa?o?iiuo yeiiiie/aneeie noauaeoaie
oeiainiauo e oicyenoaaiiuo iia?aoeee ii?iaoeaiui aeoai, aeaenoaothuei a
?O.
An?, /oi aeaeaao aoaeeoi? a i?ioeanna i?iaa?ee, iai?aaeaii a ia?aoth
i/a?aaeue ia aeinoeaeaiea aeaaiie oeaee — noi?ie?iaaoue iiaiea i
i?iaa?aiiuo oaeoao. Ii nouanoao aoaeeo ninoieo a oii, /oiau iaeoe e
ioeaieoue aeieacaoaeuenoaa, iiaeoaa?aeaeathuea iiaiea aoaeeoi?a i
niioaaonoaee oaeoia onoaiiaeaiiui e?eoa?eyi. «Oeiu iieo/aiiuo
aeieacaoaeuenoa e e?eoa?ee, eniieuecoaiua i?e eo ioeaiea, iiaoo
iaiyoueny, ii ai anao neo/ayo iniiaie i?ioeanna aoaeeoa yaeyaony eo
iieo/aiea e ioeaiea» («Iieiaeaiea ia iniiaiuo eiioeaioeeyo aoaeeoa»,
n.2). Iai?eia?, i?e oeiainiaii aoaeeoa aeieacaoaeuenoaaie,
iieacuaathueie noaiaiue niioaaonoaey niaea?aeaueony a oeiainiaii io/?oa
ooaa?aeaeaiee iauai?eiyoui i?eioeeiai o/?oa, neoaeao eaaeauea a aai
iniiaa o/?oiua aeaiiua (oaeea aeieoiaiou, eae aeo?iaeu, aeaaiua eieae e
ae?. e iiaeoaa?aeaeathuay eo eioi?iaoeey ec n/aoia- oaeoo?, iaoa?eaeia
i?iaa?ee, a oaeaea iieo/aiiay ioo?i ii?inia, iaaethaeaiee, oaeoe/aneiai
iniio?a eiouanoaa e eco/aiey ia?aienee n caeac/eeaie). I?aaeaea /ai
naeaeaoue auaiae i oii, /oi oaeou niioaaonoaotho iauaeoeaiui e?eoa?eyi,
aoaeeoi? aeieaeai ia oieueei nia?aoue, ii e ioeaieoue iieo/aiiua
naeaeaoaeuenoaa.
2. I?aaiaia e ii?iaoeaiia ?aaoee?iaaiea aoaeeoi?neie aeayoaeueiinoe a
?inneeneie Oaaea?aoeee
2.1. Nenoaia ii?iaoeaiiai ?aaoee?iaaiey aoaeeoi?neie aeayoaeueiinoe a ?O
E i?aaiaui e caeiiiaeaoaeueiui aeieoiaioai ii aoaeeoi?neie
aeayoaeueiinoe a ?inneeneie Oaaea?aoeee ioiinyony:
§ A?aaeaeaineee eiaeaen ?inneeneie Oaaea?aoeee;
§ Oaaea?aeueiue caeii “Ia aoaeeoi?neie aeayoaeueiinoe” N 119-OC io 7
aaaonoa 2001 a. (a ?aae. OC io 14.12.2001 N 164-OC);
§ Oaaea?aeueiue caeii “I eeoeaice?iaaiee ioaeaeueiuo aeaeia
aeayoaeueiinoe” io 8 aaaonoa 2001 a. N 128-OC;
§ iinoaiiaeaiea I?aaeoaeuenoaa ?inneeneie Oaaea?aoeee io 6 oaa?aey 2002
a. N 80 “I aii?inao ainoaea?noaaiiiai ?aaoee?iaaiey aoaeeoi?neie
aeayoaeueiinoe a ?inneeneie Oaaea?aoeee”;
§ Iieiaeaiea i eeoeaice?iaaiee aoaeeoi?neie aeayoaeueiinoe,
ooaa?aeaeaiiia Iinoaiiaeaieai I?aaeoaeuenoaa ?inneeneie Oaaea?aoeee io
29 ia?oa 2002 a. N 190;
§ Ia aoaeeoi?neeo i?iaa?eao oaaea?aeueiuo ainoaea?noaaiiuo oieoa?iuo
i?aaei?eyoee. Iinoaiiaeaiea I?aaeoaeuenoaa ?O io 29.10.2000 N 81;
§ I?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe. Eiienney ii
aoaeeoi?neie aeayoaeueiinoe i?e I?aceaeaioa ?O. (I?ioieieu N 1 io 9
oaa?aey 1996 a., N 6 io 25 aeaeaa?y 1996 a., N 2 io 22 yiaa?y 1998 a., N
4 io 15 ethey 1998 a., N 2 io 18 ia?oa 1999 a., N 3 io 27 ai?aey 1999
a., 20 aaaonoa 1999 a., 20 ieoya?y 1999 a., N 1 io 11 ethey 2000 a.).
A ?O nenoaia ii?iaoeaiiai ?aaoee?iaaiey aoaeeoi?neie aeayoaeueiinoe
iaoiaeeony a noaaeee noaiiaeaiey. I?ienoiaeeo i?ioeann ii?aaeaeaiey i?aa
e iaycaiiinoae i?aaiia, ?aaoee?othueo aoaeeoi?neoth aeayoaeueiinoue,
ii?aaeaeaiea ?iee e ooieoeee ainoaea?noaaiiuo e iauanoaaiiuo
aoaeeoi?neeo i?aaiecaoeee.
N?aaee i?aaenoaaeaiiuo eiioeaioeee e nenoai ?aaoee?iaaiey iaeaieaa
oeaeaniia?aciie iai i?aaenoaaeyaony iiiaio?iaiaaay nenoaia ii?iaoeaiiai
?aaoee?iaaiey aoaeeoi?neie aeayoaeueiinoe. Yoa nenoaia aeeth/aao 4
o?iaiy.
2.2. Oaaea?aeueiue caeii
I?eiyoea Oaaea?aeueiiai caeiia “Ia aoaeeoi?neie aeayoaeueiinoe” (N
119-OC io 7 aaaonoa 2001 a.) ciaiaioao iiaue (o?aoee) yoai aoaeeoi?neie
aeayoaeueiinoe a ?O. Cia/aiea caeiia ninoieo i?aaeaea anaai a oii, /oi
ii iiaeoaa?aeee ieii/aoaeueiia noaiiaeaiea nenoaiu ?inneeneiai aoaeeoa e
nicaeae ia?niaeoeau aai aeaeueiaeoaai ?acaeoey. Aoaeeo caiye naia ianoi
n?aaee ae?oaeo aeaeia oeiainiaiai eiio?iey, e, iaeiiaoe, ?inney iiaeao
n/eoaoueny no?aiie, eiathuae iai?aiaiiue ao?eaoo ?uii/iie yeiiiieee –
aoaeeo. Caeii aue iiaeaioiaeai ?aai/ae a?oiiie n o/anoeai
i?aaenoaaeoaeae IO ?O, i?ioanneiiaeueiuo aoaeeoi?neeo iauaaeeiaiee, eo
?aaeiiaeueiuo no?oeoo?, ?aaioieeia iao/iuo o/?aaeaeaiee e aocia e
aoaeeoi?ia-i?aeoeeia.
Caeii i?aaenoaaeyao niaie eiioeaiooaeueiue aeieoiaio, a eioi?ii
nin?aaeioi/aiu i?aaiaua e ii?iaoeaiua iieiaeaiey aoaeeoi?neie
aeayoaeueiinoe a ?O. Ii aeieaeai ?anniao?eaaoueny a eiioaenoa ae?oaeo
aaaeiaeoeo i?aaiauo aeieoiaioia: A?aaeaeaineiai eiaeaena ?O, Iaeiaiaiai
eiaeaena ?O, Oaaea?aeueiiai caeiia “I aooaaeoa?neii o/aoa”,
Oaaea?aeueiiai caeiia “I eeoeaice?iaaiee ioaeaeueiuo aeaeia
aeayoaeueiinoe” (a ?aae. io 12.05.2000 a.) e ae?.
Oaaea?aeueiue caeii aeeth/aao 22 noaouee, a eioi?uo io?aaeaiu iniiaiua
iiiyoey e aniaeou aoaeeoi?neie aeayoaeueiinoe, niioonoaothueo aoaeeoo
oneoa, aoaeeoi?a e aoaeeoi?neie i?aaiecaoeee. I?eaaaeaiu i?aaa e
iaycaiiinoe aoaeeoi?neeo i?aaiecaoeee e eiaeeaeaeoaeueiuo aoaeeoi?ia, a
oaeaea i?aaa e iaycaiiinoe aoaee?oaiuo eeoe e/eee eeoe, caeeth/eaoeo
aeiaiai? ieacaiey aoaeeoi?neeo oneoa. [1,57]
A caeiia aeaii ii?aaeaeaiea iaycaoaeueiiai aoaeeoa e i?eaaaeaiu e?eoa?ee
aai i?iaaaeaiey, ii?aaeaeaii iiiyoea aoaeeoi?neie oaeiu, i?aaee
(noaiaea?oia) aoaeeoi?neie aeayoaeueiinoe, aoaeeoi?neiai caeeth/aiey,
aeeth/ay caaaaeiii eiaeiia. ?anniio?aii iiiyoea iacaaeneiinoe
aoaeeoi?ia, aoaeeoi?neeo i?aaiecaoeee e eiaeeaeaeoaeueiuo aoaeeoi?ia.
Ii?aaeaeai ii?yaeie inouanoaeaiey eiio?iey ?aaiou aoaeeoi?neeo
i?aaiecaoeee e eiaeeaeaeoaeueiuo aoaeeoi?ia, aooanoaoeee aoaeeoi?ia e
eeoeaice?iaaiey ia i?aai inouanoaeaiey aoaeeoi?neie aeayoaeueiinoe.
O?e noaouee caeiia iinayuaiu aii?inai oi?aaeaiey aoaeeoi?neie
aeayoaeueiinoueth, aeeth/ay iienaiea oiieiiii/aiiiai oaaea?aeueiiai
i?aaia ainoaea?noaaiiiai ?aaoee?iaaiey aoaeeoi?neie aeayoaeueiinoe,
Niaaoa ii aoaeeoi?neie aeayoaeueiinoe i?e oiieiiii/aiiii oaaea?aeueiii
i?aaia e aee?aaeeoiaaiiuo i?ioanneiiaeueiuo aoaeeoi?neeo iauaaeeiaiee. A
caeiia ii?aaeaeaia ioaaonoaaiiinoue ca ia?ooaiea caeiiiaeaoaeuenoaa
?inneeneie Oaaea?aoeee ia aoaeeoa. A niioaaonoaee n Oaaea?aeueiui
caeiiii aeieaeiu auoue i?eaaaeaiu a niioaaonoaea ana ii?iaoeaiua aeou ii
aoaeeoi?neie aeayoaeueiinoe (ii aooanoaoeee, eeoeaice?iaaieth e ae?.) a
?O.
2.3. Aoaeeoi?neea noaiaea?ou
Aei i?eiyoey caeiia ia aoaeeoi?neie aeayoaeueiinoe a ?O eeanneoeeaoeey
noaiaea?oia i?aaeoniao?eaaea aeaeaiea eo ia aiaoiea e aioo?aiiea. Ia?aua
iiae?acaeaeyeenue ia iaaeaeoia?iaeiua e iaoeeiiaeueiua.
Iaaeaeoia?iaeiua aoaeeoi?neea noaiaea?ou, ?ac?aaioaiiua a 1994 a.,
aeeth/atho 45 noaiaea?oia e iiae?acaeaeythony ia neaaeothuea 10 a?oii:
aaiaeiua caia/aiey, ioaaonoaaiiinoue, ieaie?iaaiea, aioo?aiiee
eiio?ieue, aoaeeoi?neea aeieacaoaeuenoaa, eniieueciaaiea ?aaiou ae?oaeo
(o?aoueeo) eeoe, auaiaeu e io/aou a aoaeeoa, niaoeeaeece?iaaiiua
iaeanoe, caaeaiey, iieiaeaiey ii iaaeaeoia?iaeiie i?aeoeea aoaeeoa.
Iaaeaeoia?iaeiua noaiaea?ou aoaeeoa (International Standards of Auditing
– ISA) auioneaao Iaaeaeoia?iaeiay oaaea?aoeey aooaaeoa?ia (International
Federation of Accountants – IFAC), a eioi?oth aoiaeyo iaoeeiiaeueiua
aooaaeoa?neea i?aaiecaoeee aieaa 130 no?ai. ?inney a IFAC i?aaenoaaeaia
Einoeoooii i?ioanneiiaeueiuo aooaaeoa?ia ?O.
Iaaeaeoia?iaeiua noaiaea?ou aoaeeoa (INA) noaee auioneaoueny a 70-a
aiaeu OO a. e /anoi i?aoa?iaaaee eciaiaiey. A ianoiyuaa a?aiy iie eiatho
o?aocia/ioth ioia?aoeeth. Iineaaeiyy eo ?aaeaeoeey auea auiouaia a 1994
a., ii ia yoii ?aaioa ia caeii/eeanue, aaeaaiaeii aiinyony eciaiaiey,
oioy iie e eiatho iacia/eoaeueiue oa?aeoa?.
*oi eanaaony iaoeeiiaeueiuo (?inneeneeo) noaiaea?oia, oi a oa/aiea
1996-2000 aa. a ?O auei nicaeaii 38 i?aaee (noaiaea?oia) ii aoaeeoi?neie
aeayoaeueiinoe. I?aeoe/anee aanue ?inneeneee aoaeeo naaiaeiy eniieuecoao
eiaiii yoe i?aaeea (noaiaea?ou), e iie auiieiytho ?ieue iniiaiie
iaoiaeieiae/aneie aacu aoaeeoi?neie aeayoaeueiinoe.
E aioo?aiiei noaiaea?oai ioiinyony i?aaeea (noaiaea?ou) aoaeeoi?neeo
i?aaiecaoeee e eiaeeaeaeoaeueiuo aoaeeoi?ia. Yoa ?aaioa oaeaea aaeanue e
aaaeaony aoaeeoi?neeie oe?iaie e aoaeeoi?aie-i?aaei?eieiaoaeyie. [4,
125]
A iiaie eeanneoeeaoeee a niioaaonoaee n Oaaea?aeueiui caeiiii (no.9)
i?aaeoniio?aii, /oi:
1. I?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe i?aaenoaaeytho
aaeeiua o?aaiaaiey e ii?yaeeo inouanoaeaiey aoaeeoi?neie aeayoaeueiinoe,
ioi?ieaieth e ioeaiea ea/anoaa aoaeeoa e niioonoaothueo aio oneoa, a
oaeaea e ii?yaeeo iiaeaioiaee aoaeeoi?ia e ioeaiea eo eaaeeoeeaoeee.
2. I?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe iiae?acaeaeythony
ia: oaaea?aeueiua i?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe,
aioo?aiiea i?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe,
aeaenoaothuea a i?ioanneiiaeueiuo aoaeeoi?neeo iauaaeeiaieyo, a oaeaea
i?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe aoaeeoi?neeo
i?aaiecaoeee e eiaeeaeaeoaeueiuo aoaeeoi?ia (a ?aae. Oaaea?aeueiiai
caeiia io 14.12.2001 N 164-OC).
3. Oaaea?aeueiua i?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe
yaeythony iaycaoaeueiuie aeey aoaeeoi?neeo i?aaiecaoeee,
eiaeeaeaeoaeueiuo aoaeeoi?ia, a oaeaea aeey aoaee?oaiuo eeoe, ca
eneeth/aieai iieiaeaiee, a ioiioaiee eioi?uo oeacaii, /oi iie eiatho
?aeiiaiaeaoaeueiue oa?aeoa?.
4. Oaaea?aeueiua i?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe
ooaa?aeaeathony I?aaeoaeuenoaii ?inneeneie Oaaea?aoeee.
5. I?ioanneiiaeueiua aoaeeoi?neea iauaaeeiaiey ai?aaa, anee yoi
i?aaeoniio?aii eo onoaaaie, onoaiaaeeaaoue aeey naieo /eaiia aioo?aiiea
i?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe, eioi?ua ia iiaoo
i?ioeai?a/eoue oaaea?aeueiui i?aaeeai (noaiaea?oai) aoaeeoi?neie
aeayoaeueiinoe. I?e yoii o?aaiaaiey aioo?aiieo i?aaee (noaiaea?oia)
aoaeeoi?neie aeayoaeueiinoe ia iiaoo auoue ieaea o?aaiaaiee
oaaea?aeueiuo i?aaee (noaiaea?oia) aoaeeoi?neie aeayoaeueiinoe (i.5 a
?aae. Oaaea?aeueiiai caeiia io 14.12.2001 N 164-OC).
6. Aoaeeoi?neea i?aaiecaoeee e eiaeeaeaeoaeueiua aoaeeoi?u ai?aaa
onoaiaaeeaaoue nianoaaiiua i?aaeea (noaiaea?ou) aoaeeoi?neie
aeayoaeueiinoe, eioi?ua ia iiaoo i?ioeai?a/eoue oaaea?aeueiui i?aaeeai
(noaiaea?oai) aoaeeoi?neie aeayoaeueiinoe. I?e yoii o?aaiaaiey i?aaee
(noaiaea?oia) aoaeeoi?neie aeayoaeueiinoe aoaeeoi?neeo i?aaiecaoeee e
eiaeeaeaeoaeueiuo aoaeeoi?ia ia iiaoo auoue ieaea o?aaiaaiee
oaaea?aeueiuo i?aaee (noaiaea?oia) aoaeeoi?neie aeayoaeueiinoe e
aioo?aiieo i?aaee (noaiaea?oia) aoaeeoi?neie aeayoaeueiinoe
i?ioanneiiaeueiiai aoaeeoi?neiai iauaaeeiaiey, /eaiaie eioi?iai iie
yaeythony (i.6 a ?aae. Oaaea?aeueiiai caeiia io 14.12.2001 N 164-OC).
7. Aoaeeoi?neea i?aaiecaoeee e eiaeeaeaeoaeueiua aoaeeoi?u a
niioaaonoaee n o?aaiaaieyie caeiiiaeaoaeueiuo e eiuo ii?iaoeaiuo
i?aaiauo aeoia ?inneeneie Oaaea?aoeee e oaaea?aeueiuo i?aaee
(noaiaea?oia) aoaeeoi?neie aeayoaeueiinoe ai?aaa naiinoiyoaeueii
auae?aoue i?eaiu e iaoiaeu naiae ?aaiou, ca eneeth/aieai ieaie?iaaiey e
aeieoiaioe?iaaiey aoaeeoa, ninoaaeaiey ?aai/ae aeieoiaioaoeee aoaeeoi?a,
aoaeeoi?neiai caeeth/aiey, eioi?ua inouanoaeythony a niioaaonoaee n
oaaea?aeueiuie i?aaeeaie (noaiaea?oaie) aoaeeoi?neie aeayoaeueiinoe.
Nicaeaiiua 38 ?inneeneeo i?aaee (noaiaea?oia) aoaeoo eniieueciaaiu aeey
nicaeaiey oaaea?aeueiuo i?aaee (noaiaea?oia).
Iaeiia?aiaiii i?ioanneiiaeueiua aoaeeoi?neea iauaaeeiaiey ?innee,
iai?eia? Aoaeeoi?neay iaeaoa, aeieaeiu ia/aoue ?aaioo ii nicaeaieth
naieo aioo?aiieo noaiaea?oia. Aoaeeoi?neea i?aaiecaoeee e
eiaeeaeaeoaeueiua aoaeeoi?u aeieaeiu i?iaeieaeeoue ?aaioo ii nicaeaieth
e iaiiaeaieth aioo?aiieo noaiaea?oia naieo oe?i.
?inneeneea i?aaeea (noaiaea?ou) aeeth/atho 11 a?oii, ec ieo 10 a?oii
niioaaonoaotho a?oiiai iaaeaeoia?iaeiuo noaiaea?oia, a 11-y a?oiia eiaao
iacaaiea “Ia?aciaaiea e iiaeaioiaea eaae?ia” e aeeth/aao noaiaea?ou
“Ia?aciaaiea aoaeeoi?a” e “I?ia?aiiu eaaeeoeeaoeeiiiuo yecaiaiia,
ii?yaeie naea/e yoeo yecaiaiia, oi?ie?iaaiea yecaiaiaoeeiiiuo eiiennee e
?aaeaiaio eo ?aaiou”.
?inneeneea i?aaeea (noaiaea?ou) a iniiaiii eiatho aaeeioth no?oeoo?o
iino?iaiey e niaea?aeao iau/ii neaaeothuea ?acaeaeu:
§ Iauea i?eioeeiu i?aaeea (noaiaea?oa).
§ Iniiaiua iiiyoey e ii?aaeaeaiey (anee iaiaoiaeeii), eniieuecoaiua a
noaiaea?oa.
§ Nouiinoue noaiaea?oa.
I?aeoe/aneea i?eeiaeaiey.
A ?acaeaea “Iauea i?eioeeiu i?aaeea (noaiaea?oa)” io?aaeathony:
§ oeaeue e iaiaoiaeeiinoue ?ac?aaioee aeaiiiai noaiaea?oa;
§ iauaeo noaiaea?oecaoeee;
§ noa?a i?eiaiaiey noaiaea?oa;
§ acaeiinaycue n ae?oaeie noaiaea?oaie.
A ?acaeaea “Iniiaiua iiiyoey e ii?aaeaeaiey, eniieuecoaiua a noaiaea?oa”
niaea?aeaony iiaua oa?ieiu e eo e?aoeay oa?aeoa?enoeea.
A ?acaeaea “Nouiinoue noaiaea?oa” oi?ioee?oaony i?iaeaia, o?aaothuay
iienaiey, i?iaiaeeony aa aiaeec e i?eaiaeyony iaoiaeu ?aoaiey.
A ?acaeae “I?aeoe/aneea i?eeiaeaiey” aeeth/athony ?acee/iua i?eeiaeaiey:
noaiu, oaaeeoeu, ia?acoeu aeieoiaioia e ae?.
Noaiaea?o, oae aea eae e ae?oaea ii?iaoeaiua aeieoiaiou, aeieaeai
niaea?aeaoue oaeea iai?aiaiiua ?aeaeceou, eae iiia? noaiaea?oa, aeaoa
aaiaea a aeaenoaea, oeaeue ?ac?aaioee, noa?a i?eiaiaiey noaiaea?oa,
aiaeec i?iaeaiu, aiciiaeiua i?ioeaaeo?u ?aoaiey i?iaeaiu.
No?oeoo?a aeieoiaioa aeey ioi?ieaiey noaiaea?oa neaaeothuay: oeooeueiue
eeno, niaea?aeaiea, nianoaaiii oaeno noaiaea?oa, i?eeiaeaiey e
aeieoiaioo (ii iaiaoiaeeiinoe).
Ia?aay a?oiia “Aaiaeiua caia/aiey” aeeth/aao 3 noaiaea?oa e niaea?aeeo
ia?a/aiue oa?ieiia ii aoaeeoi?neie aeayoaeueiinoe, o?aaiaaiey e
aioo?aiiei noaiaea?oai aoaeeoi?neeo i?aaiecaoeee, ninoaa e niaea?aeaiea
niioonoaothueo oneoa.
Aoi?ay a?oiia “Ioaaonoaaiiinoue” aeeth/aao 9 noaiaea?oia, iinayuaiiuo
ioaaonoaaiiinoe aoaeeoi?ia e aoaeeoi?neeo oe?i. A yoeo noaiaea?oao
?anniio?aiu aii?inu aioo?aiiaai e aiaoiaai eiio?iey aoaeeoi?neie
aeayoaeueiinoe, i?iaa?ee niaethaeaiey ii?iaoeaiuo aeoia i?e i?iaaaeaiee
aoaeeoa, i?aaa e iaycaiiinoe eeoe, inouanoaeythueo aoaeeo,
ienueii-iaycaoaeuenoai aoaeeoi?neie i?aaiecaoeee i niaeanee ia
i?iaaaeaiea aoaeeoa. O?aouey a?oiia “Ieaie?iaaiea” aeeth/aao 3
noaiaea?oa, ioiinyueony e ieaie?iaaieth aoaeeoi?neie i?iaa?ee.
*aoaa?oay a?oiia “Aioo?aiiee eiio?ieue” niaea?aeeo 2 noaiaea?oa, eioi?ua
eiatho ioiioaiea e i?ioeaaeo?ai aioo?aiiaai eiio?iey, a oii /enea
oneiaey eiiiuethoa?iie ia?aaioee aeaiiuo o eeeaioa.
Iyoay a?oiia “Aoaeeoi?neea aeieacaoaeuenoaa” aeeth/aao 9 noaiaea?oia,
iinayuaiiuo aaaeiaeoei aniaeoai aoaeeoa: iaoiaeai nai?a aoaeeoi?neeo
aeieacaoaeuenoa, aiaeeoe/aneei i?ioeaaeo?ai, aoaeeoi?neie auai?ea,
eniieueciaaieth ioeaii/iuo iieacaoaeae a aooaaeoa?neii o/aoa e ae?.
Oanoay a?oiia “Eniieueciaaiea ?aaiou o?aoueeo eeoe” aeeth/aao 3
noaiaea?oa, a eioi?uo ?anniao?eaathony aii?inu eniieueciaaiey aeey
i?iaaaeaiey aoaeeoa yenia?oia, ?aaiou aioo?aiiaai aoaeeoi?a e ae?oaie
aoaeeoi?neie oe?iu.
Naaeueiay a?oiia “Auaiaeu e io/aou a aoaeeoa” – yoi 3 noaiaea?oa,
iinayuaiiua aii?inai ninoaaeaiey io/aoia e auaiaeia, ?ac?aaioee
caeeth/aiey, ii?yaeeo ioi?ieaiey ienueiaiiie eioi?iaoeee aoaeeoi?a
?oeiaiaenoao yeiiiie/aneiai noauaeoa.
Ainueiay a?oiia “Niaoeeaeece?iaaiiua iaeanoe” aeeth/aao 2 noaiaea?oa. A
yoie a?oiia niaea?aeaony iaoa?eaeu, iinayuaiiua i?iaaaeaieth aoaeeoa ii
niaoeeaeueiui aoaeeoi?neei caaeaieyi, eco/aieth i?iaiiciie oeiainiaie
eioi?iaoeee.
A aeaayoie a?oiia “Caaeaiey” iiea iao ?ac?aaioaiiuo noaiaea?oia.
Aeanyoay a?oiia “Iieiaeaiey ii iaaeaeoia?iaeiie i?aeoeea aoaeeoa”
aeeth/aao 4 noaiaea?oa. Caeanue ?anniio?aiu aii?inu eniieueciaaiey
eiiiuethoa?ia, iauaiey n iaeiaiauie i?aaiaie.
Iaeeiiaaeoeaoay a?oiia “Ia?aciaaiea e iiaeaioiaea eaae?ia” aeeth/aao
iaeei noaiaea?o, iinayuaiiue aii?inai ia?aciaaiey aoaeeoi?ia e i?ia?aiia
aeey naea/e yecaiaiia.
?ac?aaioaiiua ioa/anoaaiiua aoaeeoi?neea i?aaeea (noaiaea?ou) aoaeeoa
iicaieytho cia/eoaeueii iiauneoue eaaeeoeeaoeeth aoaeeoi?ia e ea/anoai
aoaeeoi?neeo i?iaa?ie.
Aoaeeoi?neea noaiaea?ou yaeythony oaeaea iniiaaieai a noaea aeey
aeieacaoaeuenoaa ea/anoaa i?iaaaeaiey aoaeeoa e a caaeneiinoe io oiai,
ianeieueei ionooiee aoaeeoi? io noaiaea?oa, ii?aaeaeyaony ia?a
ioaaonoaaiiinoe aoaeeoi?a. Aoaeeoi?, aeiionoeaoee a naiae i?aeoeea
ionooieaiea io eaeiai-eeai noaiaea?oa, aeieaeai iauynieoue i?e/eio
yoiai.
Cia/aiea aoaeeoi?neeo noaiaea?oia ninoieo a oii, /oi iie:
1) niinianoaotho iaania/aieth aunieiai ea/anoaa aoaeeoi?neie i?iaa?ee;
2) niaeaenoaotho aiaae?aieth a i?aeoeeo aoaeeoa iiauo iao/iuo
aeinoeaeaiee;
3) ii?aaeaeytho aeaenoaey aoaeeoi?a a eiie?aoiuo neooaoeeyo.
Aioo?aiiea noaiaea?ou aoaeeoi?neeo i?aaiecaoeee e eiaeeaeaeoaeueiuo
aoaeeoi?ia i?aaenoaaeytho niaie aeieoiaiou, aeaoaeece?othuea e
?aaeaiaioe?othuea aaeeiua o?aaiaaiey e inouanoaeaieth e ioi?ieaieth
aoaeeoi?neeo oneoa. Yoe aeieoiaiou, eae i?aaeei, aeieaeiu auoue i?eiyou
e ooaa?aeaeaiu aoaeeoi?neie i?aaiecaoeeae n oeaeueth iaania/aiey
yooaeoeaiinoe i?aeoe/aneie ?aaiou e aa aaeaeaaoiinoe i?eiyoui ?inneeneei
i?aaeeai (noaiaea?oai) aoaeeoi?neie aeayoaeueiinoe. [6, 57]
I?eiaiaiea aioo?aiieo noaiaea?oia a aoaeeoi?neeo i?aaiecaoeeyo
niinianoaoao:
a) niaethaeaieth o?aaiaaiee aiaoieo aoaeeoi?neeo i?aaee (noaiaea?oia);
a) oiaiueoaieth o?oaeiaieinoe aoaeeoi?neeo i?iaa?ie;
a) eniieueciaaieth aeey i?iaaaeaiey aoaeeoa aoaeeoi?ia-annenoaioia;
a) oaaee/aieth iauaia auiieiyaiuo aoaeeoi?neeo oneoa.
Eniieueciaaiea aioo?aiieo noaiaea?oia iicaieyao noi?ioee?iaaoue aaeeiua
aaciaua o?aaiaaiey e nio?oaeieeai aoaeeoi?neie i?aaiecaoeee i?e
i?iaaaeaiee aoaeeoa e auiieiaiee niioonoaothueo aoaeeoo oneoa.
Aioo?aiiea (aioo?eoe?iaiiua) noaiaea?ou oeaeaniia?acii ?ac?aaioaoue a
aeaea neaaeothueo aeieia:
§ ii no?oeoo?a oe?iu, oaoiieiaee i?aaiecaoeee, auiieiyaiui ooieoeeyi e
ae?oaei iniaaiiinoyi aa ooieoeeiie?iaaiey;
§ noaiaea?ou, ?anoeo?iauaathuea, aeiiieiythuea e ooi/iythuea iieiaeaiey
?inneeneeo i?aaee (noaiaea?oia);
§ iaoiaeeee i?iaaaeaiey aoaeeoi?neeo i?iaa?ie ii ?acaeaeai e n/aoai
aooaaeoa?neiai o/aoa;
§ ii i?aaiecaoeee niioonoaothueo aoaeeoo oneoa.
A ia?aue aeie aoiaeyo noaiaea?ou, ii?aaeaeythuea
i?aaiecaoeeiiii-yeiiiie/aneea aniaeou aeayoaeueiinoe aoaeeoi?neie oe?iu,
i?aaa e iaycaiiinoae nio?oaeieeia, iieaoo o?oaea, i?aaiecaoeeth
ieaie?iaaiey, caeeth/aiea aeiaiai?ia ii aeaeai ?aaio e ae?. Aoi?ie aeie
aioo?aiieo noaiaea?oia aeiiieiyao e ?anoeo?iauaaao iieiaeaiey ?inneeneeo
i?aaee (noaiaea?oia), iie iiaoo auoue eeanneoeoee?iaaiu ii oaeei
a?oiiai, eae:
a) ioaaonoaaiiinoue aoaeeoi?ia;
a) ieaie?iaaiea aoaeeoa;
a) eco/aiea e ioeaiea nenoaiu aioo?aiiaai eiio?iey yeiiiie/aneiai
noauaeoa;
a) iieo/aiea aoaeeoi?neeo aeieacaoaeuenoa;
ae) eniieueciaaiea ?aaiou o?aoueeo eeoe;
a) ii?yaeie oi?ie?iaaiey auaiaeia e caeeth/aiee a aoaeeoa;
ae) niaoeeaeece?iaaiiua aioo?aiiea noaiaea?ou.
E niaoeeaeece?iaaiiui ioiinyony neaaeothuea aioo?aiiea noaiaea?ou: ii
iiaeaioiaea caeeth/aiee aoaeeoi?a ii niaoeeaeueiui aoaeeoi?neei
caaeaieyi; io?aaeathuea niaoeeoe/aneea aniaeou i?iaaaeaiey aoaeeoa
e?aaeeoiuo o/?aaeaeaiee; io?aaeathuea niaoeeoe/aneea aii?inu i?iaaaeaiey
aoaeeoa no?aoiauo i?aaiecaoeee e iauanoa acaeiiiai no?aoiaaiey;
io?aaeathuea niaoeeoe/aneea aniaeou i?iaaaeaiey aoaeeoa ae?ae,
aiaathaeaeaoiuo oiiaeia e eiaanoeoeeiiiuo einoeoooia; io?aaeathuea
niaoeeoe/aneea iniaaiiinoe i?iaaaeaiey aoaeeoa ae?oaeo yeiiiie/aneeo
noauaeoia.
O?aoee aeie noaiaea?oia iinayuai iaoiaeeeai i?iaaaeaiey aoaeeoi?neeo
i?iaa?ie ii ?acaeaeai e n/aoai aooaaeoa?neiai o/aoa. Oaeea noaiaea?ou
aeeth/atho eiie?aoiua iaoiaeeee, i?ioeaaeo?u, ?aai/ea oaaeeoeu, iaeaou,
eeanneoeeaoi?u, eino?oeoeee. Iniaaiii iieaciu oaeea iaoiaeeee aeey
ia/eiathueo aoaeeoi?ia e aoaeeoi?ia-annenoaioia, iiiiaay ei
cano?aoiaaoueny io a?oauo ioeaie e i?eia?ii a 80% neo/aaa i?eiyoue
i?aaeeueiia ?aoaiea.
*aoaa?oue aeie noaiaea?oia ?ac?aaaouaaaony a oao neo/ayo, eiaaea
aoaeeoi?neea oe?iu auiieiytho niioonoaothuea aoaeeoo aeaeu oneoa. Oaeea
noaiaea?ou ninoaaeythony ii i?aaiecaoeee aooaaeoa?neiai o/aoa,
i?eioeeiai ainnoaiiaeaiey o/aoa, aaoiiaoecaoeee o/aoa e ae?.
Aoaeeoi?neea aioo?eoe?iaiiua noaiaea?ou aeieaeiu oaeiaeaoai?youe
neaaeothuei o?aaiaaieyi:
§ oeaeaniia?aciinoue – i?e ?ac?aaioea noaiaea?oia neaaeoao o/eouaaoue eo
i?aeoe/aneoth cia/eiinoue, aeooaeueiinoue e i?ei?eoaoiinoue;
§ i?aainoaaiiinoue e iai?ioeai?a/eainoue – noaiaea?ou aeieaeiu
iaania/eaaoue niaeaniaaiiinoue e acaeiinaycue n inoaeueiuie aioo?aiieie
noaiaea?oaie;
§ iieiioa e aeaoaeecaoeey – aioo?aiiea noaiaea?ou aeieaeiu eiiieaenii
ioaaouaaoue ana aii?inu enneaaeoaiie i?iaeaiu e aeaoaeueii eo inaauaoue;
§ aaeeinoai oa?ieiieiae/aneie aacu – iaania/aiea aaeeinoaa o?aeoiaee
oa?ieiia ai anao noaiaea?oao e aeieoiaioao.
?ac?aaioea e aiaae?aiea aioo?eoe?iaiiuo noaiaea?oia – yoi o?oaeiaieay e
i?iaeieaeeoaeueiay ?aaioa, iaoeaeaiiay ia ia?niaeoeao. ?aeiiaiaeaoeee ii
nicaeaieth aioo?aiieo aoaeeoi?neeo noaiaea?oia i?eaaaeaiu a ?inneeneii
noaiaea?oa “O?aaiaaiey e aioo?aiiei aoaeeoi?neei noaiaea?oai
aoaeeoi?neeo i?aaiecaoeee”.
Aioo?aiiea noaiaea?ou yaeythony /anoueth
i?aaiecaoeeiiii-?ani?aaeaeeoaeueiie aeieoiaioaoeee e nenoaiu aioo?aiiaai
eiio?iey aoaeeoi?neie i?aaiecaoeee. Aioo?aiiea noaiaea?ou aeieaeiu
niaea?aeaoue oaeea ?aeaeceou, eae ii?yaeeiaue iiia? noaiaea?oa, aeaoa
aaiaea a yenieoaoaoeeth, iacaaiea e oeaeue noaiaea?oa, noa?a i?eiaiaiey.
[4, 19]
Iaee/ea nenoaiu aioo?aiieo noaiaea?oia e aa iaoiaeieiae/aneiai
nii?iaiaeaeaiey neoaeeo iieacaoaeai i?ioanneiiaeecia aeayoaeueiinoe
aoaeeoi?neie i?aaiecaoeee. Aioo?aiiea noaiaea?ou – eioaeeaeooaeueiay
nianoaaiiinoue aoaeeoi?neie i?aaiecaoeee, aa iio-oao. Nio?oaeieee ia
aeieaeiu ?acaeaoaoue niaea?aeaiea aioo?aiieo noaiaea?oia e
eniieueciaaoue eo aia aeayoaeueiinoe naiae i?aaiecaoeee. Aioo?aiiea
noaiaea?ou iiaoo i?aaeoniao?eaaoue ?aaeaiaioe?iaaiea ioaaonoaaiiinoe ca
iaauiieiaiea eo niaoeeaeenoaie aoaeeoi?neie i?aaiecaoeee.
3. I?aaiaia cia/aiea aoaeeoi?neiai caeeth/aiey
?acoeueoaoii aoaeeoi?neie i?iaa?ee yaeyaony caeeth/aiea aoaeeoi?a
(aoaeeoi?neie oe?iu). A?aiaiiua i?aaeea ii?aaeaeeee caeeth/aiea
aoaeeoi?a eae iniaue aeieoiaio, eiathuee th?eaee/aneia cia/aiea aeey
anao th?eaee/aneeo e oece/aneeo eeoe, i?aaiia ainoaea?noaaiiie aeanoe e
oi?aaeaiey, i?aaiia ianoiiai naiioi?aaeaiey e noaeaaiuo i?aaiia; a
neo/aa ii?o/aiey ainoaea?noaaiiuo i?aaiia A?aiaiiua i?aaeea o?aaiyee aai
n caeeth/aieai yenia?oecu, iacia/aiiie a niioaaonoaee n i?ioeannoaeueiui
caeiiiaeaoaeuenoaii ?O.
N 1997 a., eae iu oaea ioia/aee, a niioaaonoaee n OC ? 129- OC io
21.11.96a. «I aooaaeoa?neii o/?oa» — aoaeeoi?neia caeeth/aiea
aeeth/aaony a ninoaa aiaeiaie aooaaeoa?neie io/?oiinoe ii?aaeae?iiuo
yeiiiie/aneeo noauaeoia eae iaycaoaeueiue yeaiaio yoie io/?oiinoe. A
oneiaeyo ?innee yoi iiauneei cia/aiea aoaeeoi?neiai caeeth/aiey,
auiieiythuaai ?ieue aaaeiaeoaai n?aaenoaa ia?aaea/e eioi?iaoeee. Io
aoaeeoi?a iaeiicia/ii o?aaoaony: a)- eeai au?aceoue iiaiea ioiineoaeueii
aooaaeoa?neie io/?oiinoe a oeaeii;
a)- eeai cayaeoue, /oi ninoaaeoue oaeia iiaiea ia io/?oiinoe ia
i?aaenoaaeyaony aiciiaeiui, e i?eaanoe i?e/eio aeaiiiai ianoiyoaeuenoaa.
Caeeth/aiea ninoieo ec 3-o /anoae:
Aaiaeiay /anoue (?aeaeceou aoaeeoi?a);
Aiaeeoe/aneay /anoue
a)- iaeiaiiaaiea yeiiiie/aneiai noauaeoa, ia?eiae aeayoaeueiinoe, ca
eioi?ue i?iaiaeeeanue i?iaa?ea);
a)- ?acoeueoaou yenia?oecu i?aaiecaoeee aooaaeoa?neiai o/?oa,
ninoaaeaiey niioaaonoaothuae io/?oiinoe e ninoiyiey aioo?aiiaai
eiio?iey;
a)- oaeou auyaeaiiuo nouanoaaiiuo ia?ooaiee onoaiiaeaiiiai ii?yaeea
aaaeaiey aooaaeoa?neiai o/?oa, a oaeaea ia?ooaiee caeiiiaeaoaeuenoaa;
Eoiaiaay /anoue ( Caienue i iiaeoaa?aeaeaiee aeinoiaa?iinoe
aooaaeoa?neie io/?oiinoe yeiiiie/aneiai noauaeoa. Eiaiii yoo /anoue
caeeth/aiey yeiiiie/aneee noauaeo iaycai i?aaeinoaaeyoue
caeioa?aniaaiiui eeoeai, iineieueeo a iae a eiioeaio?e?iaaiiii aeaea
aea?ony ioeaiea aai oicyenoaaiiie aeayoaeueiinoe e aaaeaiey oeiainiaiai
o/?oa).
Auaiaeu, eceiaeaiiua a eoiaiaie /anoe aoaeeoi?neiai caeeth/aiey,
i?aaenoaaeytho ioaee/iue eioa?an aeey ainoaea?noaa e /anoiue aeey naiiai
i?aaei?eyoey, ioaeaeathuaainy a ciaiee enoeiiiai iieiaeaiey oeiainiauo
aeae.
Iniiaiua aeaeu aoaeeoia, aoaeeoi?neeo oneoa e aeaeu aoaeeoi?ia, a oaeaea
oneiaey e aeaeu aoaeeoi?neie aeayoaeueiinoe aeinoaoi/ii ?aciiia?aciu, a
oaeaea oi , /oi, ianeoaeeaay i/a?aaeiiai eeeaioa aoaeeoi? aeieaeai /?oei
ii?aaeaeeoue oa?aeoa? i?iaiaeeiie ei ?aaiou, e noaiaiue ia?aie/aiey
nianoaaiiie ioaaonoaaiiinoe – ai iiiaii yoi ii?aaeaeyaony oaie oi?iaie
aoaeeoi?neiai caeeth/aiey, eioi?ua ii ni/o?o oianoiuie e aaeeinoaaiii
aa?iuie, niioaaonoaothueie ?acoeueoaoai ?aaiou.
Iai?eia?, oe?ia iiaeao i?inoi ieacuaaoue naiei eeeaioai iiiiuue a
ainnoaiiaeaiee aooaaeoa?neiai o/?oa, ii a oaeii neo/aa iia ia eiaao
i?aaa iiaeaa?aaoue a? aoaeeoo (aoaeao ia?ooai i?eioeei iacaaeneiinoe
aoaeeoi?a, eai ii aoaeao auioaeaeai aeaaaoue ioeaieo ?acoeueoaoai naiae
nianoaaiiie ?aaiou). A yoii neo/aa aoaeoo oianoiu aanueia iiiaea
caeeth/eoaeueiua i?ioeaaeo?u: ninoaaeaiea aeoa naea/e – i?e?ia
auiieiaiiuo ?aaio e o.ae. Ii i?aaenoaaeaiea aoaeeoi?neiai caeeth/aiey,
eiia/ii aea aoaeao nianai iaoianoiui. E ii A?aiaiiui i?aaeeai aoaeeoi?u
iiaoo aeaaea iiianoe no?iaoth ioaaonoaaiiinoue ca i?aaenoaaeaiea
aoaeeoi?neiai caeeth/aiey oaeiio eeeaioo.
Aoaeeoi?neia caeeth/aiea ninoaaeyaony ii iaeiie ec neaaeothueo oi?i:
1)- aaconeiaii iieiaeeoaeueiia (iiaiea aoaeeoi?neie oe?iu i
aeinoiaa?iinoe aooaaeoa?neie io/?oiinoe yeiiiie/aneiai noauaeoa
icia/aao, /oi yoa io/?oiinoue iiaeaioiaeaia oaeei ia?acii, /oiau
iaania/eoue ai anao nouanoaaiiuo aniaeoao io?aaeaiea aeoeaia e ianneaia
yeiiiie/aneiai noauaeoa ia io/?oioth aeaoo e oeiainiauo ?acoeueoaoia aai
aeayoaeueiinoe ca io/?oiue ia?eiae enoiaey ec ii?iaoeaiiai aeoa,
?aaoee?othuaai aooaaeoa?neee o/?o e io/?oiinoue a ?O.
2)- oneiaii iieiaeeoaeueiia ( iiaiea icia/aao, /oi io/?oiinoue ai anao
nouanoaaiiuo aniaeoao iaania/eaaao io?aaeaiea, ca eneeth/aieai
ii?aaeae?iiuo a aoaeeoi?neii caeeth/aiee ianoiyoaeuenoa (iai?eia?, anee
iaei??aeoiinoe a aooaaeoa?neie io/aoiinoe, auyaeaiiua aoaeeoi?aie a
oiaea i?iaa?ee, yaeythony nouanoaaiiuie e ii?aaeaeythueie, ii ia
ia?ooathueie eiioeaioeee aeaenoaothuaai i?aaei?eyoey (ia a?icyuea aio
aaie?ionoaii))).
3)- io?eoeaoaeueiia caeeth/aiea ( iiaiea icia/aao, /oi io/?oiinoue ai
anao nouanoaaiiuo aniaeoao ia iaania/eaaao io?aaeaiea (iai?eia?,
auyaeaiiua aoaeeoi?aie iaei??aeoiinoe a aooaaeoa?neie io/?oiinoe
yaeythony a aunoae noaiaie nouanoaaiiuie e ii?aaeaeythueie eeai
aaeieieno?aoeey i?aaei?eyoey ioeacuaaaony i?aaenoaaeyoue nouanoaaiioth
/anoue ia?ae/iuo aeieoiaioia, aeaiiuo aooaaeoa?neiai o/?oa e ae?oaeo
aeieoiaioia, iaiaoiaeeiuo aeey iiaeoaa?aeaeaiey aooaaeoa?neie
io/?oiinoe)).
4)- aoaeeoi?neia caeeth/aiea n ioeacii au?aaeaiey iiaiey ( aoaeeoi?u ia
iiaoo au?aceoue e ia au?aaeatho iiaiea i aeinoiaa?iinoe i?iaa?aiiie
io/?oiinoe ai anao nouanoaaiiuo aniaeoao ). Ioeac io au?aaeaiey iiaiey
aicieeaao a iniauo, no?iai ?aaeaiaioe?oaiuo neo/ayo. Eae i?aaeei, yoi
iai?aeeia?iua, ec ?yaea aii auoiaeyuea neo/ae, n aanueia o?oaeiui
i?iaiice?iaaieai iineaaenoaee. Iai?eia?, iioa?y aoaeeoi?ii
iacaaeneiinoe, nouanoaaiiua niauoey iinea aeaou aaeaina eee
iaii?aaeae?iiinoue neooaoeee, ia?aie/aiea noa?u aoaeeoa yeiiiie/aneei
noauaeoii eee ianoiyoaeuenoaaie. [3, 67]
Caeeth/aiea
E i?aaiaui e caeiiiaeaoaeueiui aeieoiaioai ii aoaeeoi?neie
aeayoaeueiinoe a ?inneeneie Oaaea?aoeee ioiinyony:
§ A?aaeaeaineee eiaeaen ?inneeneie Oaaea?aoeee;
§ Oaaea?aeueiue caeii “Ia aoaeeoi?neie aeayoaeueiinoe” N 119-OC io 7
aaaonoa 2001 a. (a ?aae. OC io 14.12.2001 N 164-OC);
§ Oaaea?aeueiue caeii “I eeoeaice?iaaiee ioaeaeueiuo aeaeia
aeayoaeueiinoe” io 8 aaaonoa 2001 a. N 128-OC;
§ iinoaiiaeaiea I?aaeoaeuenoaa ?inneeneie Oaaea?aoeee io 6 oaa?aey 2002
a. N 80 “I aii?inao ainoaea?noaaiiiai ?aaoee?iaaiey aoaeeoi?neie
aeayoaeueiinoe a ?inneeneie Oaaea?aoeee”;
§ Iieiaeaiea i eeoeaice?iaaiee aoaeeoi?neie aeayoaeueiinoe,
ooaa?aeaeaiiia Iinoaiiaeaieai I?aaeoaeuenoaa ?inneeneie Oaaea?aoeee io
29 ia?oa 2002 a. N 190;
§ Ia aoaeeoi?neeo i?iaa?eao oaaea?aeueiuo ainoaea?noaaiiuo oieoa?iuo
i?aaei?eyoee. Iinoaiiaeaiea I?aaeoaeuenoaa ?O io 29.10.2000 N 81;
§ I?aaeea (noaiaea?ou) aoaeeoi?neie aeayoaeueiinoe. Eiienney ii
aoaeeoi?neie aeayoaeueiinoe i?e I?aceaeaioa ?O. (I?ioieieu N 1 io 9
oaa?aey 1996 a., N 6 io 25 aeaeaa?y 1996 a., N 2 io 22 yiaa?y 1998 a., N
4 io 15 ethey 1998 a., N 2 io 18 ia?oa 1999 a., N 3 io 27 ai?aey 1999
a., 20 aaaonoa 1999 a., 20 ieoya?y 1999 a., N 1 io 11 ethey 2000 a.).
A ?O nenoaia ii?iaoeaiiai ?aaoee?iaaiey aoaeeoi?neie aeayoaeueiinoe
iaoiaeeony a noaaeee noaiiaeaiey. I?ienoiaeeo i?ioeann ii?aaeaeaiey i?aa
e iaycaiiinoae i?aaiia, ?aaoee?othueo aoaeeoi?neoth aeayoaeueiinoue,
ii?aaeaeaiea ?iee e ooieoeee ainoaea?noaaiiuo e iauanoaaiiuo
aoaeeoi?neeo i?aaiecaoeee.
Aeaeeia?aoe/aneee nienie
1. Caeii ia aoaeeoi?neie aeayoaeueiinoe.
2. Aaeain ?. “Iniiau aoaeeoa”. – Iineaa, THIEOE, 2003 a.- 250 n.
3. Aoaeeo a ?innee: caeiiiaeaoaeuenoai, noaiaea?ou.(iiae ?aaeaeoeeae TH.
Aeaieeaaneiai). – I., Aoaeeoi?neay oe?ia “Eiioaeo”, 2002 a.-348 n.
4. Ea?iaeee Ae. e ae?. “Noaiaea?ou e ii?iu aoaeeoa”. -Iineaa, THIEOE,
2002 a.-257 n.
5. Iaiiiiaa E. Ae., Oe?eineay 3. A. E ae?. Aaieianeee aoaeeo. – Iineaa :
Aooaaeoa?neee o/ao, 2004 a.-367 n.
6. Ieaeec A. E ae?. I?eioeeiu Aooaaeoa?neiai o/aoa. Ia?. n aiae./ Iiae
?aae. ss. A. Nieieiaa. – I.: Oeiainu e noaoenoeea, 2003 a.-540n.
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