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Основы бухгалтерского учета

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Aii?in ? 1

1.1 O/ao iia?aoeee ii ?an/aoiiio n/aoo

Eaaeaeay i?aaiecaoeey ai?aaa ioe?uaaoue a ethaii aaiea ?an/aoiua e
ae?oaea n/aoa aeey o?aiaiey naiaiaeiuo aeaiaaeiuo n?aaenoa e
inouanoaeaiey anao aeaeia ?an/aoiuo, e?aaeeoiuo e eanniauo iia?aoeee.

N ?an/aoiiai n/aoa aaie iiea/eaaao iaycaoaeuenoaa, ?anoiaeu e ii?o/aiey,
i?iaiaeeiua a ii?yaeea aaciaee/iuo ?an/aoia, a oaeaea auaeaao n?aaenoaa
ia iieaoo o?oaea e oaeouea oicyenoaaiiua ioaeaeu. Iia?aoeee ii
ca/eneaieth noii ia ?an/aoiue n/ao eee nienaieth n iaai aaie i?iecaiaeeo
ia iniiaaiee ienueiaiiuo ?anii?yaeaiee. Eneeth/aiey ninoaaeytho
ieaoaaee, acuneeaaaiua a aannii?iii ii?yaeea ii ?aoaieth
Ainoaea?noaaiiiai a?aeo?aaea, noaea eee oeiainiauo i?aaiia.

Aaeaaeiaaii aaie auaeaao auienee n oeacaieai ia/aeueiiai e eiia/iiai
inoaoea ia ?an/aoiii n/aoa e noiiu iia?aoeee, io?aaeaiiuo ia ?an/aoiii
n/aoa.

Aeaiaaeiua n?aaenoaa i?aaei?eyoey, o?aiyueany ia ?an/aoiuo n/aoao,
o/eouaatho ia aeoeaiii neioaoe/aneii n/aoa 51. A AeO caienuaatho
iinooieaiey aeaiaaeiuo n?aaenoa, a EO – oiaiueoaiea. Iniiaaieai aeey
caienae ii ?an/aoiiio n/aoo neoaeao auienee aaiea n i?eeiaeaiiuie e iei
ii?aaaeaoaeueiuie aeieoiaioaie.

1.2 Aeieoiaioaoeey ii aeaeaeaieth iia?aoeee ia ?an/aoiii n/aoa

Iniiaiuie aeieoiaioaie ii iia?aoeeyi ia ?an/aoiii n/aoa yaeythony: *ae
aeaiaaeiue i?aaenoaaeyaony aaieo aeey niyoey n ?an/aoiiai n/aoa
oeacaiiie a /aea noiiu iaee/iuo aeaiaa. Iauyaeaiea ia aciin iaee/iuie
i?aaenoaaeyaony aaieo i?e aciina ia ?an/aoiue n/ao noiiu iaee/iuo.
Ieaoaaeiia ii?o/aiea – yoi ienueiaiiia ?anii?yaeaiea i ia?a/eneaiee noii
ia n/ao iieo/aoaey. I?e ?an/aoao n eiiai?iaeieie iinoaaueeaie iiaeao
eniieueciaaoueny aee?aaeeoeaioth oi?io ?an/aoia – iieoiaoaeue
aeaiiie?oao a aaiea iinoaaueea ia ioaeaeueiii n/aoa noiio aee?aaeeoeaa.
Eaaeaeue aee?aaeeoea aunoaaeyaony aeey ?an/aoia oieueei n iaeiei
iinoaaueeii.

1.3 Neioaoe/aneee o/ao iia?aoeee ia ?an/aoiii n/aoa

Aaaeaony ia aeoeaiii n/aoa 51. Yoi n/ao, ii AeO eioi?iai caienuaaaony
inoaoie naiaiaeiuo aeaiaaeiuo n?aaenoa ia ia/aei ianyoea, iinooieaiey
iaee/iuo aeaiaa ec eannu, aeaiaaeiua n?aaenoaa, ca/eneaiiua io
iieoiaoaeae, caeac/eeia, aeaaeoi?ia, iieo/aiiua nnoaeu. Ii e?aaeeoo
io?aaeathony aeaiaaeiua n?aaenoaa a iiaaoaiea caaeieaeaiiinoe
iinoaaueeai, iiae?yae/eeai, athaeaeaoo, aaieo ca iieo/aiiua nnoaeu,
i?aaiai nioeeaeueiiai no?aoiaaiey e i?i/ei e?aaeeoi?ai, a oaeaea noiiu,
auaeaiiua iaee/iuie a eanno. Aeey io?aaeaiey iai?ioia ii e?aaeeoo n/aoa
51 neoaeeo ae-i ?2. Iai?iou ii AeO yoiai n/aoa caienuaathony a ?aciuo
ae-i e eiio?iee?othony aaaeiiinoueth ?2. Iniiaaieai aeey caiieiaiey yoeo
?aaeno?ia yaeythony i?iaa?aiiua e ia?aaioaiiua auienee ec ?an/aoiiai
n/aoa. Iaycaoaeueiia oneiaea aeey caiieiaiey ?aaeno?ia – eniieueciaaiea
iaeiie no?iee aeey eaaeaeie auienee iacaaeneii io oiai, ca eaeie ia?eiae
iia ninoaaeaia. Eiee/anoai caiyouo no?ie aeo?iaea-i?aea?a ? 2 e
aaaeiiinoe ? 2 ca eaaeaeue ianyoe aeieaeii auoue iaeeiaeiaui e ?aaii
eiee/anoao iieo/aiiuo ca yoio ia?eiae auienie ec aaiea. Eae a aeo?iaea
i?aea?a, oae e a aaaeiiinoe noiiu caienuaathony a ?ac?aca
ei??aniiiaee?othueo n/aoia n AeO e EO 51.

Aii?in ? 2

2.1 O/ao eanniauo iia?aoeee

Aeey inouanoaeaiey ?an/aoia iaee/iuie aeaiueaaie eaaeaeay i?aaiecaoeey
aeieaeia eiaoue eanno e aanoe eanniaoth eieao ii onoaiiaeaiiie oi?ia.
I?eai iaee/iuo aeaiaa i?iecaiaeeony n iaycaoaeueiui i?eiaiaieai eanniauo
iaoei. Aaaeaiea eanniauo iia?aoeee aiceiaeaii ia eanne?a, eioi?ue ianao
iieioth iaoa?eaeueioth ioaaonoaaiiinoue ca nio?aiiinoue i?eiyouo
oeaiiinoae. A eanna iiaeii o?aieoue iaaieueoea aeaiaaeiua noiiu a
i?aaeaeao onoaiiaeaiiiai aaieii eeieoa. I?aauoaiea eeieoia aeiioneaaony
eeoue a oa/aiea o?ao ?aai/eo aeiae a ia?eiae auieaou ca?ieaou, iiniaee
ii a?aiaiiie iao?oaeiniiniaiinoe, noeiaiaeee, iainee e i?aiee.

Ii enoa/aiee onoaiiaeaiiuo n?ieia iieaou o?oaea, auieaou iiniaee ii
nioeeaeueiiio no?aoiaaieth e noeiaiaeee eanne? aeieaeai:

a) a ieaoaaeiie aaaeiiinoe i?ioea oaieeee eeoe, eioi?ui ia i?iecaaaeaiu
oeacaiiua auieaou, iinoaaeoue ooaii eee naeaeaoue ioiaoeo io ?oee:
«Aeaiiie?iaaii»;

a) ninoaaeoue ?aano? aeaiiie?iaaiiuo noii;

a) a eiioea ieaoaaeiie aaaeiiinoe naeaeaoue iaaeienue i oaeoe/anee
auiea/aiiuo e iiaeeaaeaueo aeaiiie?iaaieth noiiao.

a) caienaoue a eanniaoth eieao, oaeoe/anee auiea/aiioth noiio e
iinoaaeoue ia aaaeiiinoe ooaii: «?anoiaeiue eanniaue i?aea? ? _».

Aooaaeoa?ey i?iecaiaeeo i?iaa?eo ioiaoie, naeaeaiiuo eanne?aie a
ieaoaaeiuo aaaeiiinoyo, e iiaen/ao auaeaiiuo e aeaiiie?iaaiiuo ii iei
noii. Aeaiiie?iaaiiua noiiu naeatho a aaie e ninoaaeytho iaeei iauee
?anoiaeiue eanniaue i?aea?.

2.2 Aeieoiaioaeueiia ioi?ieaiea eanniauo iia?aoeee

Aeey o/aoa eanniauo iia?aoeee i?eiaiythony: i?eoiaeiue eanniaue i?aea?,
?anoiaeiue eanniaue i?aea?, AEo?iae ?aaeno?aoeee (o. EI-3), Eanniaay
eieaa, Eieaa o/aoa i?eiyouo e auaeaiiuo aeaiaaeiuo n?aaenoa. Iinooieaiea
aeaiaa a eanno e auaea/o ioi?ieytho i?eoiaeiuie e ?anoiaeiuie eanniauie
i?aea?aie. Noiiu iia?aoeee caienuaatho a i?aea?ao ia oieueei oeeo?aie,
ii e i?iienueth. Iiaeienuaaao aeaaiue aooaaeoa?, a ?anoiaeiua –
?oeiaiaeeoaeue i?aaiecaoeee e aeaaiue aooaaeoa?. I?eai e auaea/a aeaiaa
ii eanniaui i?aea?ai iiaoo i?iecaiaeeoueny oieueei a aeaiue eo
ninoaaeaiey.

Ca?ieaoo, iainee, iiniaey ii a?aiaiiie iao?oaeiniiniaiinoe, i?aiee,
noeiaiaeee auaeatho ii ieaoaaeiui eee ?an/aoii-ieaoaaeiui aaaeiiinoyi,
iiaeienaiiui ?oeiaiaeeoaeai e aeaaiui aooaaeoa?ii. Aeey o/aoa aaaeaony
eieaa o/aoa i?eiyouo e auaeaiiuo aeaiaa.

Ana iia?aoeee ii iinooieaieth e ?anoiaeiaaieth aeaiaaeiuo n?aaenoa
caienuaathony a eanniaoth eieao, eioi?ay aeieaeia auoue i?iioia?iaaia,
i?ioio?iaaia e iia/aoaia no?ao/iie eee ianoe/iie ia/aoueth. Eiee/anoai
eenoia a iae aeieaeii auoue caaa?aii iiaeienyie ?oeiaiaeeoaeae e
aeaaiiai aooaaeoa?a.

2.3 Neioaoe/aneee o/ao eanniauo iia?aoeee

Inouanoaeyaony ia aeoeaiii n/aoa 50 “Eanna”. I?aaeiacia/ai aeey
iaiauaiey eioi?iaoeee i iaee/ee e aeaeaeaiee aeaiaaeiuo n?aaenoa a eanna
i?aaei?eyoey. Ii AeO io?aaeaaony iinooieaiea aeaiaaeiuo n?aaenoa. Ii EO
50 io?aaeaaony auauoea. Eanniaua iia?aoeee caienuaathony ii EO 50 e
io?aaeathony a ae-i ?1. Iniiaaieai aeey caiieiaiey aeo?iaea-i?aea?a ?1
neoaeao io/aou eanne?a. I?e iaiaoiaeeiinoe e n/aoo 50 iiaoo auoue
ioe?uou noan/aoa «Eanna i?aaei?eyoey» e «Iia?aoeeiiiay eanna». A eanna
iiaeao o?aieoueny ia oieueei ioa/anoaaiiay aaethoa, ii e aaethoa ae?oaeo
no?ai – aeieaeiu auoue ioe?uou noan/aoa aeey o/aoa aeaeaeaiey
eiino?aiiie aaethou.

2.4 O/ao aeaiaaeiuo aeieoiaioia

Iaoiaeyueany a eanna ii/oiaua e aaenaeueiua ia?ee, iiea/aiiua
aaeaaeeaou, ainoaea?noaaiiie iioeeiu e ae?oaea aeaiaaeiua aeieoiaiou
o/eouaatho ia noan/aoa 3 «Aeaiaaeiua aeieoiaiou» n/aoa 50 a noiia
oaeoe/aneeo cao?ao ia eo i?eia?aoaiea.

O/ao iinooieaiey e auauoey aeaiaaeiuo aeieoiaioia ioi?ieytho i?eoiaeiuie
e ?anoiaeiuie eanniauie i?aea?aie. Aeaiiua eanniauo i?aea?ia
caienuaathony a eieao aeaeaeaiey aeaiaaeiuo aeieoiaioia, yaeythuothny
?aaeno?ii aiaeeoe/aneiai o/aoa aeaiaaeiuo aeieoiaioia. Aiaeeoe/aneee
o/ao aeaiaaeiuo aeieoiaioia aaaeoo ii eo aeaeai. Iaeei-aeaa ?aca a
ianyoe eanne? ninoaaeyao a eanniaie eieaa io/ao ii iinooieaoei e
auauaoei aeieoiaioai.

Neioaoe/aneee o/ao aeaiaaeiuo aeieoiaioia inouanoaeyaony a AE-i ? 3. Ii
ieii/aiee io/aoiiai ia?eiaea inoaoee ii aeo?iaeo-i?aea?o naa?ytho n
aeaiiuie eieae aeaeaeaiey aeaiaaeiuo aeieoiaioia.

Aii?in ? 3

3.1 O/ao iia?aoeee ia niaoeeaeueiuo n/aoao a aaieao

Ia n/aoa 55 «Niaoeeaeueiua n/aoa a aaieao» o/eouaatho iaee/ea e
aeaeaeaiea aeaiaaeiuo n?aaenoa a ioa/anoaaiiie e ca?oaaaeiie aaethoao,
iaoiaeyueony a aeoeaao, /aeiauo eieaeeao, eiuo ieaoaaeiuo aeieoiaioao,
ia oaeoueo, iniauo e niaoeeaeueiuo n/aoao, a oaeaea aeaeaeaiea n?aaenoa
oeaeaaiai oeiaine?iaaiey. E n/aoo 55 iiaoo auoue ioe?uou noan/aoa:

• 1 «Aeoeau»;

• 2 «*aeiaua eieaeee»;

• 3 «Aeaiiceoiua n/aoa» e ae?.

Ca/eneaiea aeaiaaeiuo n?aaenoa a aeoeau io?aaeaaony ii AeO 55-1, e EO
51, 52, 66 e ae?oaeo n/aoia. Ii ia?a eniieueciaaiey aeoeaia eo
nienuaatho n EO 55-1, a AeO 60 eee ae?oaeo iiaeiaiuo n/aoia.
Aiaeeoe/aneee o/ao ii 55-1 aaaeoo ii eaaeaeiio aunoaaeaiiiio aeoeao.

Ia 55-2 «*aeiaua eieaeee» o/eouaatho aeaeaeaiea n?aaenoa, iaoiaeyueony a
/aeiauo eieaeeao. Auaeaiiua /aeiaua eieaeee io?aaeatho ii AeO 55-2, e EO
51, 52, 66 e ae?oaeo iiaeiaiuo n/aoia. Aiaeeoe/aneee o/ao ii 55-2 aaaeoo
ii eaaeaeie iieo/aiiie /aeiaie eieaeea.

Ia ioaeaeueiuo noan/aoao n/aoa 55 o/eouaatho aeaeaeaiea n?aaenoa
oeaeaaiai oeiaine?iaaiey: iinooieaoeo ia niaea?aeaiea niaoeeaeueiuo
o/?aaeaeaiee io ?iaeeoaeae e ae?oaeo enoi/ieeia; n?aaenoa ia
oeiaine?iaaiea eaieoaeueiuo aeiaeaiee (noaneaeee i?aaeoaeuenoaaiiuo
i?aaiia e o.ae.

Iaee/ea e aeaeaeaiea n?aaenoa a eiino?aiiuo aaethoao o/eouaatho ia n/aoa
55 iainiaeaiii.

3.2 Neioaoe/aneee e aiaeeoe/aneee o/ao ia niaoeeaeueiuo n/aoao

Neioaoe/aneee o/ao n?aaenoa, iaoiaeyueony a iooe.

A ia?eiae n iiiaioa ia?aaea/e aeaiaaeiuo n?aaenoa eieannaoi?ai eee
iaiin?aaenoaaiii e?aaeeoiui i?aaiecaoeeyi, naa?aaaoaeueiui eannai eee
ii/oiaui ioaeaeaieyi naeaiiua aeaiaaeiua n?aaenoaa o/eouaatho ia
neioaoe/aneii n/aoa 57. Iniiaaieai aeey i?eiyoey aeaiaaeiuo n?aaenoa ia
o/ao ii n/aoo 57 yaeythony eaeoaioeee e?aaeeoiie i?aaiecaoeee,
naa?aaaoaeueiie eannu eee ii/oiaiai ioaeaeaiey, eiiee nii?iaiaeeoaeueiuo
aaaeiiinoae ia naea/o au?o/ee eieannaoi?ai eee ae?oaea iiaeiaiua
aeieoiaiou.

Aeaeaeaiea aeaiaaeiuo n?aaenoa a eiino?aiiie aaethoa o/eouaatho ia n/aoa
57 iainiaeaiii.

Noiiu iaee/iuo aeaiaaeiuo n?aaenoa, naeaiiuo e?aaeeoiui i?aaiecaoeeyi,
nienuaatho a AeO 57 n EO 50.

N EO 57 aeaiaaeiua n?aaenoaa nienuaatho a AeO 51 (niaeanii auienea
aaiea) eee ae?oaeo n/aoia a caaeneiinoe io eo eniieueciaaiey (50, 52,
62, 73).

Aii?in ? 4

4.1 O/ao ?anoiaeia n iiaeio/aoiuie eeoeaie ii oicyenoaaiiui e
eiiaiaee?iai/iui ?anoiaeai

Iiaeio/aoiuie noiiaie iacuaathony aeaiaaeiua aaainu, auaeaaaaiua
?aaioieeai i?aaiecaoeee ec eannu ia iaeeea oicyenoaaiiua ?anoiaeu e ia
?anoiaeu ii eiiaiaee?iaeai. Ii?yaeie auaea/e aeaiaa iiae io/ao, ?acia?
aaainia e n?iee, ia eioi?ua iie iiaoo auoue auaeaiu, onoaiiaeaiu
i?aaeeaie aaaeaiey eanniauo iia?aoeee.

Iieaoa nooi/iuo i?iecaiaeeony a ?acia?a 100 ?oa. ca eaaeaeue aeaiue
iaoiaeaeaiey a eiiaiaee?iaea.

?anoiaeu iiea/eaathony ii oaeoe/aneei aeaiiui, iiaeoaa?aeaeaiiui
niioaaonoaothueie aeieoiaioaie.

Iiaeio/aoiua noiiu o/eouaatho ia aeoeaiii neioaoe/aneii n/aoa 71.
Auaea/o aeaiaaeiuo aaainia io?aaeatho ii AeO 71 e EO 50.

?anoiaeu, iiea/aiiua ec iiaeio/aoiuo noii, nienuaatho n e?aaeeoa 71 a
AeO 10, 26 e ae?oaeo a caaeneiinoe io oa?aeoa?a ?anoiaeia. Aiaeeoe/aneee
o/ao aaaeoo ii eaaeaeie aaainiaie auaea/a.

Iaaica?auaiiua noiiu aaainia nienuaatho ni n/aoa 71 a AeO 94. Ni n/aoa
94 noiiu aaainia nienuaatho a AeO 70 eee 73 (anee iie ia iiaoo auoue
oaea?aeaiu ec noiiu iieaou o?oaea ?aaioieeia).

I?e aica?auaiee ec eiiaiaee?iaee e naea/a aaainiaiai io/aoa n
i?eeiaeaiiuie ii?aaaeaoaeueiuie aeieoiaioaie caaeieaeaiiinoue
iiaeio/aoiuo eeoe nienuaaaony n EO 71 a AeO 26 e ae?oaeo n/aoia a
caaeneiinoe io aeaea ?anoiaeia.

Aii?in ? 5

5.1 O/ao ?anoiaeia n ?aciuie e?aaeeoi?aie e aeaaeoi?aie

Aeey o/aoa ?acee/iuo ?an/aoiuo ioiioaiee n ae?oaeie i?aaei?eyoeyie,
i?aaiecaoeeyie, ioaeaeueiuie eeoeaie eniieuecotho aeoeaii-ianneaiue n/ao
76.

E n/aoo 76 iiaoo auoue ioe?uou neaaeothuea noan/aoa:

Ia noan/aoa 1 «?an/aou ii eiouanoaaiiiio e ee/iiio no?aoiaaieth»
io?aaeatho ?an/aou ii no?aoiaaieth eiouanoaa e ia?niiaea, a eioi?ii
i?aaiecaoeey aunooiaao no?aoiaaoaeai.

Ia/eneaiiua noiiu no?aoiauo ieaoaaeae io?aaeatho ii EO 76-1 «?an/aou ii
eiouanoaaiiiio e ee/iiio no?aoiaaieth», a ei??aniiiaeaioeee ni n/aoaie
o/aoa cao?ao ia i?iecaiaenoai eee ae?oaeo enoi/ieeia no?aoiauo ieaoaaeae
(08, 23, 25, 26, 29 e ae?.).

Ia?a/eneaiiua noiiu no?aoiauo ieaoaaeae nienuaatho n EO 51, 52, 55 a AeO
76-1.

Aiaeeoe/aneee o/ao ii n/aoo 76-1 aaaeoo ii no?aoiaueeai e ioaeaeueiui
aeiaiai?ai no?aoiaaiey.

Ia noan/aoa 3 «?an/aou ii i?e/eoathueiny aeeaeaeaiaeai e ae?oaei
aeioiaeai» o/eouaatho ?an/aou ii aeeaeaeaiaeai e ae?oaei aeioiaeai.
Iiaeeaaeauea iieo/aieth aeioiaeu io?aaeatho ii AeO 76-3 e EO 91.
Iieo/aiiua aeioiaeu caienuaatho ii AeO n/aoia o/aoa aeoeaia (51, 52 e
ae?.) e EO 76-3.

Ia 76-4 «?an/aou ii aeaiiie?iaaiiui noiiai» o/eouaatho ?an/aou n
?aaioieeaie i?aaiecaoeee ii iaauiea/aiiui a onoaiiaeaiiue n?ie noiiai.

Aeaiiie?iaaiiua noiiu io?aaeatho ii EO 76-4 e AeO 70.

Aiaeeoe/aneee o/ao ii n/aoo 76 aaaeoo ii eaaeaeiio aeaaeoi?o e
e?aaeeoi?o.

5.2 O/ao ?anoiaeia ii i?aoaiceyi

?an/aou ii i?aoaiceyi aaaeoo ia aeoeaiii n/aoa 63. Ia iai io?aaeatho
?an/aou ii nii?iui noiiai, i?aaeuyaeaiiui iinoaaueeii, iiae?yae/eeii,
o?ainii?oiui e ae?oaei i?aaiecaoeeyi, a oaeaea ii i?aaeuyaeaiiui ei e
i?eciaiiui (eee i?enoaeaeaiiui) oo?aoii, iaiyi e iaonoieeai.
I?aaeuyaeaiiua i?aoaicee ioiinyo ia AeO 63 n e?aaeeoiaaieai n/aoia: 60,
i?iecaiaenoaaiiuo caiania e ae?oaeo a caaeneiinoe io iauaeoa
i?aaeuyaeaiey i?aoaicee. Ia noiio iinooieaoeo ieaoaaeae eee
iaoa?eaeueiuo oeaiiinoae ii oaeiaeaoai?aiiui i?aoaiceyi aeaeatho
caienue: AeO 51, 52 EO 63. O/ao aaaeaony ii eaaeaeie i?aaiecaoeee e
aeaaeoi?o.

Aii?in ? 6

6.1 O/ao e?aaeeoia aaiea e caaiiuo n?aaenoa

Aeey o/aoa iia?aoeee ii iieo/aieth e iiaaoaieth e?aaeeoia e caeiia
eniieuecotho ianneaiua n/aoa 66 e 67. Iieo/aiiua nnoaeu e caeiu
io?aaeatho ii EO n/aoia a ei??aniiiaeaioeee ni n/aoaie ii o/aoo
aeaiaaeiuo n?aaenoa e ?an/aoia, a iiaaoaiiua nnoaeu e caeiu – ii AeO
n/aoia a ei??aniiiaeaioeee ni n/aoaie aeaiaaeiuo n?aaenoa.

Aeey o/aoa iia?aoeee ii iieo/aieth e iiaaoaieth e?aaeeoia aaiea
eniieuecotho ianneaiua n/aoa 66 e 67. Iieo/aiiua nnoaeu io?aaeatho ii EO
a ei??aniiiaeaioeee ni n/aoaie ii o/aoo aeaiaaeiuo n?aaenoa e ?an/aoia,
a iiaaoaiea nnoae – ii AeO n/aoia a ei??aniiiaeaioeee ii n/aoai
aeaiaaeiuo n?aaenoa.

Ia/eneaiiua i?ioeaiou yaeythony iia?aoeeiiiuie ?anoiaeaie e io?aaeathony
ii AeO 91 e EO 66 e 67.

6.2 O/ao i?ioeaioia ii e?aaeeoai e caeiai

I?ioeaiou ii e?aaeeoai aaieia aeeth/athony a eo oaeoe/aneoth
naaanoieiinoue aei iiiaioa i?eiyoey ia aooaaeoa?neee o/ao. Iinea yoiai
i?ioeaiou ioiinyony a ?ac?yae iia?aoeeiiiuo ?anoiaeia. Aeey io?aaeaiey
i?ioeaioia ii e?aaeeoai e caeiai iiaeao eniieueciaaoueny n/ao 97
“?anoiaeu aoaeoueo ia?eiaeia”.Iacaaeneii io oaeoe/aneie iieaou i?ioeaiou
ii e?aaeeoo (caeio) aeieaeiu ia/eneyoueny a oii io/aoiii ia?eiaea, e
eioi?iio iie ioiinyony

Ii?yaeie i?eciaiey i?ioeaioia ii caeiai e e?aaeeoai caaeneo io oeaeae
iieo/aiey e?aaeeoa (ia oaeouea ioaeaeu eee aeey oeaeae i?eia?aoaiey
eiaanoeoeeiiiiai aeoeaa, iaoa?eaeueii-i?iecaiaenoaaiiuo caiania, eiuo
oeaiiinoae).

I?ioeaiou ii iieo/aiiui caeiai e e?aaeeoai ia oaeouea ioaeaeu ioiinyony
e oaeouei ?anoiaeai, yaeythony i?i/eie ?anoiaeaie e iiaeeaaeao
aeeth/aieth a oeiainiaue ?acoeueoao i?aaiecaoeee. I?ioeaiou e oieaoa
io?aaeathony: AeO 91 noan/ao «I?i/ea ?anoiaeu» EO 66, 67 noan/ao
«I?ioeaiou ii e?aaeeoai e caeiai».

Aii?in ? 7

7.1 O/ao Onoaaiiai eaieoaea

Onoaaiue eaieoae i?aaenoaaeyao niaie niaieoiiinoue a aeaiaaeiii
au?aaeaiee aeeaaeia (aeieae, aeoeee ii iiieiaeueiie noieiinoe)
o/?aaeeoaeae a eiouanoai i?aaiecaoeee i?e aa nicaeaiee aeey iaania/aiey
aeayoaeueiinoe a ?acia?ao, ii?aaeaeaiiuo o/?aaeeoaeueiuie aeieoiaioaie.

O/ao onoaaiiai eaieoaea inouanoaeyaony ia ianneaiii n/aoa 80. Naeueaei
yoiai n/aoa aeieaeii niioaaonoaiaaoue ?acia?o onoaaiiai eaieoaea,
caoeene?iaaiiiai a o/?aaeeoaeueiuo aeieoiaioao. Iinea ainoaea?noaaiiie
?aaeno?aoeee onoaaiue eaieoae a noiia, i?aaeoniio?aiiie o/?aaeeoaeueiuie
aeieoiaioaie, io?aaeaaony ii EO 80 a ei??aniiiaeaioeee ni n/aoii 75.
Oaeoe/aneia iinooieaiea aeeaaeia o/?aaeeoaeae i?iaiaeeony ii EO 75 a
AeO: 08, 10, 11 aeaiaaeiuo n?aaenoa (50, 51, 52 e ae?.), ae?oaeo n/aoia
– ia noieiinoue aianaiiiai eiiai eiouanoaa.

Iaoa?eaeueiua oeaiiinoe e iaiaoa?eaeueiua aeoeau ioeaieaatho ii
niaeaniaaiiie noieiinoe, i?eaioe?iaaiiie ia ?aaeueiua ?uii/iua oeaiu.
Aiaeeoe/aneee o/ao ii n/aoo 80 aeieaeai iaania/eoue eioi?iaoeeth ii
o/?aaeeoaeyi, noaaeeyi oi?ie?iaaiey eaieoaea e aeaeai aeoeee.

7.2 Oi?ie?iaaiea onoaaiiai eaieoaea

Aeaenoaothuei caeiiiaeaoaeuenoaii onoaiiaeaiu ieieiaeueiua aaee/eiu
onoaaiiai eaieoaea. Niaeanii Caeiio ? 208-OC aeey IAI ia iaiaa 1000
I?IO, a aeey CAI – ia iaiaa 100-e?aoiie noiiu I?IO.

Onoaaiue eaieoae aeieaeai auoue iieiinoueth iiea/ai a oa/aiea iaeiiai
aiaea n iiiaioa ainoaea?noaaiiie ?aaeno?aoeee. Ia iiiaio ?aaeno?aoeee ia
iaiaa 50% naiaai aeeaaea.

Aeeaae iniiaiuie n?aaenoaaie, iaiaoa?eaeueiuie aeoeaaie,
iaoa?eaeueii-i?iecaiaenoaaiiuie caianaie, oeaiiuie aoiaaaie – aeieaeiu
io?aaeaoueny a ioeaiea, ii?aaeaeaiiie iacaaeneiui ioeaiueeii.

Aii?in ? 8

8.1 O/ao ?an/aoia n o/?aaeeoaeyie ii aeioiaeai e aeeaaeai a onoaaiue
eaieoae

N/ao 75 i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee i anao aeaeao ?an/aoia
n o/?aaeeoaeyie: ii aeeaaeai a onoaaiue eaieoae, ii auieaoa
aeeaeaeaiaeia e ae?.

Iiaoo auoue ioe?uou noan/aoa:

Ia 75-1 “?an/aou ii aeeaaeai a onoaaiue eaieoae” o/eouaathony ?an/aou n
o/?aaeeoaeyie ii aeeaaeai a onoaaiue eaieoae. I?e oaeoe/aneii
iinooieaiee noii aeeaaeia a aeaea aeaiaaeiuo n?aaenoa i?iecaiaeyony
caiene ii EO 75 a ei??aniiiaeaioeee ni n/aoaie ii o/aoo aeaiaaeiuo
n?aaenoa. Aciin a aeaea iaoa?eaeueiuo e eiuo oeaiiinoae ioi?ieyaony
caienyie ii EO 75 a ei??aniiiaeaioeee ni n/aoaie 08, 10, 15 e ae?.

Ia 75-2 “?an/aou ii auieaoa aeioiaeia” o/eouaathony ?an/aou n
o/?aaeeoaeyie ii auieaoa ei aeioiaeia. Ia/eneaiea aeioiaeia io o/anoey
io?aaeaaony caienueth ii AeO 84 e EO 75 . I?e yoii ia/eneaiea e auieaoa
aeioiaeia ?aaioieeai, aoiaeyuei a /enei aai o/?aaeeoaeae, o/eouaaaony ia
n/aoa 70. Noiiu iaeiaa ia aeioiaeu io o/anoey o/eouaathony ii AeO 75 e
EO 68. Aiaeeoe/aneee o/ao ii n/aoo 75 aaaeaony ii eaaeaeiio
o/?aaeeoaeth.

Aii?in ? 9

9.1 O/ao aeiaaai/iiai eaieoaea

Aeiaaai/iue eaieoae iieacuaaao iauoth nianoaaiiinoue anao o/anoieeia e
neeaaeuaaaony ec: yienneiiiiai aeioiaea, aicieeathuaai i?e ?aaeecaoeee
aeoeee ii oeaia, eioi?ay i?aauoaao eo iiieiaeueioth noieiinoue, i?e?inoa
noieiinoe eiouanoaa ii ia?aioeaiea, eo?niauo ?acieoe. O/eouaaaony ia
ianneaiii n/aoa 83. E yoiio n/aoo iiaoo auoue ioe?uou neaaeothuea
noan/aoa:

• 1 «I?e?ino noieiinoe eiouanoaa ii ia?aioeaiea»;

• 2 «Yienneiiiue aeioiae»;

• 3 «Eo?niaua ?acieoeu» e ae?.

Oaaee/aiea noieiinoe iniiaiuo n?aaenoa i?e ia?aioeaiea aiaiai?ioiuo
aeoeaia io?aaeaaony ii AeO 01 e EO 83. Oiaiueoaiea noieiinoe io?aaeaaony
ii AeO 83 e EO 01.

N?aaenoaa aeiaaai/iiai eaieoaea iiaoo auoue iai?aaeaiu ia: oaaee/aiea
onoaaiiai eaieoaea (AeO 83 e EO 80), iiaaoaiea nieaeaiey noieiinoe
aiaiai?ioiuo aeoeaia (AeO 83, EO n/aoa o/aoa aiaiai?ioiuo aeoeaia), ia
?ani?aaeaeaiea iaaeaeo o/?aaeeoaeyie (AeO 83, EO 75). Aiaeeoe/aneee o/ao
ii n/aoo 83 i?aaiecoaony oaeei ia?acii, /oiau iaania/eoue iieo/aiea
eioi?iaoeee ii enoi/ieeai ia?aciaaiey e iai?aaeaieyi eniieueciaaiey
n?aaenoa.

9.2 O/ao ?aca?aiiai eaieoaea

?aca?aiue eaieoae nicaeatho a iaycaoaeueiii ii?yaeea aeoeeiia?iua
iauanoaa e niaianoiua i?aaiecaoeee. N?aaenoaa i?aaeiacia/aiu aeey
iie?uoey aai oauoeia, a oaeaea aeey iiaaoaiey iaeeaaoeee iauanoaa e
aueoia aeoeee a neo/aa ionoonoaey eiuo n?aaenoa. ?aca?aiue eaieoae ia
iiaeao auoue eniieueciaai aeey ae?oaeo oeaeae.

?acia? ?aca?aiiai eaieoaea ii?aaeaeyaony. A aeoeeiia?iuo iauanoaao ii ia
iiaeao auoue iaiaa 15%, a ia niaianoiuo i?aaei?eyoeyo – 25% io onoaaiiai
eaieoaea.

Io/eneaiey a ?aca?aiue eaieoae i?iecaiaeyony ca n/ao oiaiueoaiey
iaeiaiiaeaaaaiie i?eauee. I?e yoii noiia io/eneaiee a ?aca?aiue eaieoae
e ae?oaea aiaeiae/iua ii iacia/aieth oiiaeu ia aeieaeia i?aauoaoue 50%
iaeiaiiaeaaaaiie i?eauee.

?aca?aiue eaieoae inoaeueiuo i?aaiecaoeee nicaeaaony ca n/ao i?eauee,
inoaaoaeny a ?anii?yaeaiee i?aaiecaoeee.

Aeey iieo/aiey eioi?iaoeee i iaee/ee e aeaeaeaiee ?aca?aiiai eaieoaea
eniieuecotho ianneaiue n/ao 82.

Io/eneaiey a ?aca?aiue eaieoae io?aaeathony ii EO 82 e AeO 84.

Eniieueciaaiea ?aca?aiiai eaieoaea io?aaeaaony ii AeO 82 e EO 84. I?e
yoii noiiu, iai?aaeyaiua ia iie?uoea oauoea ca io/aoiue aiae,
nienuaathony iaiin?aaenoaaiii a AeO n 82 n EO 84.

I?aaiecaoeee, nicaeathuea ?aca?aiue eaieoae ii naiaio oniio?aieth, iiaoo
aai eniieueciaaoue ia ?acee/iua oeaee, a oii /enea ia:

• iie?uoea oauoeia io oicyenoaaiiie aeayoaeueiinoe (EO 84);

• auieaoo aeioiaeia ii iaeeaaoeeyi e aeeaeaeaiaeia ii aeoeeyi a neo/aa
ionoonoaey i?eauee (EO n/aoa 70 e 75);

• oaaee/aiea onoaaiiai eaieoaea (EO n/ao 80);

• iie?uoea ?acee/iuo iai?aaeaeaeaiiuo ?anoiaeia (EO n/aoa ?anoiaeia).

9.3 O/ao iinooieaiey e eniieueciaaiey n?aaenoa oeaeaaiai oeiaine?iaaiey

E oeaeaaiio oeiaine?iaaieth ioiinyo n?aaenoaa, iieo/aaiua ia no?iai
ii?aaeaeaiiua oeaee: iao/ii-enneaaeiaaoaeueneea ?aaiou, iiaeaioiaeo
eaae?ia, niaea?aeaiea aeaoneeo o/?aaeaeaiee e ae?.

Enoi/ieeaie oeaeaaiai oeiaine?iaaiey yaeythony anneaiiaaiey ec
ainoaea?noaaiiiai, ?aaeiiaeueiiai eee ianoiiai athaeaeaoia, aciinu
?iaeeoaeae, n?aaenoaa, iinooiathuea io ae?oaeo i?aaiecaoeee, n?aaenoaa
oiiaeia niaoeeaeueiiai iacia/aiey e ae?.

Aeey o/aoa i?eiaiytho ianneaiue n/ao 86. Iinooieaiea io?aaeatho ii EO, a
?anoiaeiaaiea – ii AeO. Aiaeeoe/aneee o/ao ii n/aoo 86 aaaeoo ii
iacia/aieth oeaeaauo n?aaenoa e a ?ac?aca enoi/ieeia iinooieaiey.

Iinooiathuea athaeaeaoiua n?aaenoaa ?acaeaeytho ia aeaa eaoaai?ee:

• iai?aaeyaiua ia oeiaine?iaaiea eaieoaeueiuo aeiaeaiee;

• eniieuecoaiua aeey iieaou oaeoueo ?anoiaeia.

Ii ia?a oaeoe/aneiai iieo/aiey athaeaeaoiuo n?aaenoa ioi?ieytho
neaaeothuae aooaaeoa?neie caienueth – AeO 51, 55 EO 86.

Iinooieaiea eiouanoaa ca n/ao athaeaeaoiuo n?aaenoa caienuaatho a AeO
n/aoia o/aoa eiouanoaa (08, 10 e ae?.) e EO 86.

Ii aicieeiiaaieth caaeieaeaiiinoe: AeO 76 EO 86.

Oaeoe/aneia iinooieaiea athaeaeaoiuo n?aaenoa io?aaeatho ii AeO n/aoia
o/aoa aeaiaaeiuo n?aaenoa (51, 55 e ae?.), n/aoia o/aoa eiouanoaa (08,
10 e ae?.) n EO 76.

Athaeaeaoiua n?aaenoaa, eniieueciaaiiua ia oeiaine?iaaiea eaieoaeueiuo
aeiaeaiee, nienuaathony n AeO 86 a EO 98 i?e aaiaea aiaiai?ioiuo
n?aaenoa a yenieoaoaoeeth (AeO 01 eee 04 n EO 08).

Aii?in ? 10

10.1 O/ao iaycaoaeuenoa e ?an/aoia ii iieaoa o?oaea

N/ao 70 i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee i ?an/aoao ii anai
aeaeai iieaou o?oaea .

Ii EO 70 io?aaeathony noiiu: iieaou o?oaea, i?e/eoathueany ?aaioieeai –
a ei??aniiiaeaioeee ni n/aoaie o/aoa cao?ao ia i?iecaiaenoai; iieaou
o?oaea, ia/eneaiiua ca n/ao ?aca?aa ia iieaoo ioioneia e ?aca?aa
aiciaa?aaeaeaiee ca auneoao eao a ei??aniiiaeaioeee ni n/aoii 96;
ia/eneaiiuo iiniaee ii nioeno?aoiaaieth, iainee e ae?oaeo – a
ei??aniiiaeaioeee ni n/aoii 69; ia/eneaiiuo aeioiaeia io o/anoey a
eaieoaea i?aaiecaoeee a ei??aniiiaeaioeee ni n/aoii 84.

Ii AeO 70 io?aaeathony auiea/aiiua noiiu iieaou o?oaea, i?aiee, iiniaee,
iainee, aeioiaeia io o/anoey, a oaeaea noiiu ia/eneaiiuo iaeiaia,
ieaoaaeae ii eniieieoaeueiui aeieoiaioai e ae?oaeo oaea?aeaiee.

Ia/eneaiiua, ii ia auiea/aiiua a onoaiiaeaiiue n?ie noiiu io?aaeathony
ii AeO 70 e EO 76 (noan/ao “?an/aou ii aeaiiie?iaaiiui noiiai”).

Aiaeeoe/aneee o/ao ii n/aoo 70 aaaeaony ii eaaeaeiio ?aaioieeo
i?aaiecaoeee.

Iaycaoaeuenoaa ii ?an/aoai aicieeatho a /aou?ao neo/ayo:

1. Iaycaoaeuenoaa ii ca?aaioiie ieaoa e ii i?aieyi, eioi?ua iiaeii
auiea/eaaoue ca n/ao naaanoieiinoe: AeO 20, 25, 26, 28, 29 , 44 EO 70.

2. Iaycaoaeuenoaa, naycaiiua n iieaoie ioioneia e ca auneoao eao. A
oa/aiea io/aoiiai ia?eiaea i?iecaiaeyony io/eneaiey a ?aca?a ia iieaoo
ioioneia e a ?aca?a aiciaa?aaeaeaiee ca auneoao eao.

I?e yoii ia en/eneaiiua noiiu ?aca?aia EO 96. Yoi iicaieyao ?aaiiia?ii
?ani?aaeaeeoue ana ?anoiaeu ii io/aoiui ia?eiaeai anaai io/aoiiai aiaea.

3. Iaycaoaeuenoaa ii nioeauieaoai auiea/eaathony ca n/ao i?aaiia
nioeiaania/aiey. EO 70 AeO 69.

4. Iaycaoaeuenoaa, aicieeathuea ec i?aaa nio?oaeieea ia o/anoea a
eaieoaea i?aaei?eyoey, io?aaeathony caienueth: AeO 84 EO 70.

Iacaaiiua iaycaoaeuenoaa oiaiueoathony ca n/ao iaeiaiauo, no?aoiauo
(aiciauaiea a?aaea, aeeiaiou) e ae?oaeo oaea?aeaiee ec ca?aaioiie ieaou.
Ai anao neo/ayo n/ao 70 aeaaaooaony: iaauiea/aiioth a oa/aiea o?ao aeiae
aeaiueae iaiaoiaeeii aeaiiie?iaaoue AeO 70 EO 76.4. Aeaiiie?iaaiiua
noiiu aeieaeiu auoue auiea/aiu ii ia?aiio o?aaiaaieth ?aaioieea.

Aeey aaaeaiey aiaeeoe/aneiai o/aoa e n/aoo 70 ia eaaeaeiai nio?oaeieea
aooaaeoa?ey iaycaia ioe?uoue eeoeaaie n/ao.

10.2 Oi?iu e nenoaiu iieaou o?oaea

Iieaoa o?oaea – yoi nenoaia ioiioaiee, naycaiiuo n iaania/aieai
onoaiiaeaiey e inouanoaeaiey ?aaioiaeaoaeai auieao ?aaioieeai ca eo
o?oae a niioaaonoaee n caeiiaie, ii?iaoeaiuie i?aaiauie aeoaie,
eieeaeoeaiuie aeiaiai?aie, niaeaoaieyie, eieaeueiuie aeoaie e o?oaeiauie
aeiaiai?aie. Ca?ieaoa – yoi aiciaa?aaeaeaiea ca o?oae a caaeneiinoe io
eaaeeoeeaoeee ?aaioieea, neiaeiinoe, eiee/anoaa, ea/anoaa e oneiaee
auiieiyaiie ?aaiou, a oaeaea auieaou eiiiainaoeeiiiiai e noeioee?othuaai
oa?aeoa?a. Iniiaiuie aeaeaie iieaou yaeythony iia?aiaiiay, naeaeueiay e
aeei?aeiay.

I?e iia?aiaiiie oi?ia iieaoa i?iecaiaeeony ca ii?aaeaeaiiia eiee/anoai
io?aaioaiiiai a?aiaie iacaaeneii io eiee/anoaa auiieiaiiuo ?aaio.
Ca?aaioie ?aai/eo ii?aaeaeytho oiiiaeaieai /aniaie eee aeiaaiie oa?eoiie
noaaee aai ?ac?yaea ia eiee/anoai io?aaioaiiuo /ania eee aeiae.

I?e iia?aiaiii-i?aieaeueiie nenoaia e noiia ca?aaioea ii oa?eoo
i?eaaaeytho i?aieth a ii?aaeaeaiiii i?ioeaioa e oa?eoiie noaaea.
Ia?ae/iuie aeieoiaioaie i?e iia?aiaiiie iieaoa yaeythony oaaaee.

I?e i?yiie naeaeueiie nenoaia iieaoa inouanoaeyaony ca /enei aaeeieoe
ecaioiaeaiiie i?iaeoeoeee e auiieiaiiuo ?aaio enoiaey ec oaa?aeuo
naeaeueiuo ?anoeaiie. ?an/ao ca?aaioea inouanoaeyaony ii aeieoiaioai i
au?aaioea.

I?e naeaeueii-i?ia?anneaiie nenoaia iieaoa iiauoaaony ca au?aaioeo naa?o
ii?iu.

Aeei?aeiay iieaoa o?oaea i?aaeoniao?eaaao ii?aaeaeaiea niaieoiiiai
ca?aaioea ca auiieiaiea ii?aaeaeaiiuo noaaeee ?aaiou eee i?iecaiaenoai
ii?aaeaeaiiiai iauaia i?iaeoeoeee.

10.3 Aeiieaou e iaaeaaaee

Aeiieaou – yoi auieaou eiiiaine?othuaai oa?aeoa?a, naycaiiua n ?aaeeiii
?aaiou e oneiaeyie o?oaea. Aeiieaoa e ca?ieaoa – yoi aeaiaaeiay noiia,
eioi?ay auiea/eaaaony naa?o oa?eoiie noaaee n o/aoii eioaineaiinoe e
oneiaee o?oaea. Iaaeaaaea – yoi aeaiaaeiay auieaoa naa?o ca?ieaou,
eioi?ay eiaao naiae oeaeueth noeioee?iaaoue ?aaioieeia e iiauoaieth
eaaeeoeeaoeee, i?ioanneiiaeueiiai ianoa?noaa. Onoaiaaeeaathony
neaaeothuea aeaeu aeiieao e iaaeaaaie: ca ?aaioo a auoiaeiie e
i?acaeie/iue aeaiue, naa?oo?i/iia, ii/iia a?aiy, a iiiainiaiiii ?aaeeia,
ca niaiauaiea i?ioannee, ca ?anoe?aiea cii ianeoaeeaaiey, oaaee/aiea
iauaia auiieiyaiuo ?aaio, ca auiieiaiea iaycaiiinoae ionoonoaothuaai
?aaioieea, ca eeanniinoue e ae?. Aeiieaou ca oneiaey o?oaea i?e
iia?aiaiiie iieaoa ia/eneythony ca oaeoe/anee io?aaioaiiia a?aiy n
oneiaeyie o?oaea, ioeeiiythueieny io ii?iaeueiuo.

*an ii/iie ?aaiou iiea/eaaaony a iiauoaiiii ?acia?a, i?aaeoniio?aiiii
eieeaeoeaiui aeiaiai?ii, ii ia ieaea ?acia?ia, onoaiiaeaiiuo
caeiiiaeaoaeuenoaii. I?e ?aaioa a ii/iia a?aiy onoaiiaeaiiay
i?iaeieaeeoaeueiinoue ?aaiou nie?auaaony ia iaeei /an. Iniiaaieai aeey
iieaou naa?oo?i/iuo ?aaio neoaeeo i?eeac e iiea/eaaaony ca ia?aua aeaa
/ana ?aaiou ia iaiaa /ai a iieooi?iii ?acia?a, ca iineaaeiea /anu – a
aeaieiii ?acia?a ca eaaeaeue /an. Auiieiaiea ?aaiou ii ae?oaie i?ioannee
a iaeii e oi aea ?aai/aa a?aiy ?anniao?eaaaony eae niaiauaiea i?ioannee.
?acia? aeiieaou ii?aaeaeyaony niaeaoaieai noi?ii o?oaeiaiai aeiaiai?a
enoiaey ec neiaeiinoe auiieiyaiie ?aaiou, aa iauaia, caiyoinoe ii
iniiaiie e niaiauaaiie ?aaioa, ii iia ia iiaeao auoue iaiaa
ii?aaeaeaiiiai % oa?eoiie noaaee eee aeieaeiinoiiai ieeaaea.

Aii?in ? 11

11.1 Aeieoiaioaeueiia ioi?ieaiea e ?an/ao ca?ieaou ca iaio?aaioaiiia
a?aiy

11.1.1 ?an/ao iiniaey ii a?aiaiiie iao?oaeiniiniaiinoe

Iiniaea ii a?aiaiiie iao?oaeiniiniaiinoe – iniaue aeae iieaou
iaio?aaioaiiiai a?aiaie. Aai enoi/ieeii yaeythony n?aaenoaa i?aaiia
nioeeaeueiiai no?aoiaaiey. Iniiaaieai aeey ?an/aoa noii e iieaoa
yaeyaony oaaaeue o/aoa eniieueciaaiey ?aai/aai a?aiaie e eenoie i
a?aiaiiie iao?oaeiniiniaiinoe iaaeeoeeineiai o/?aaeaeaiey. Iiniaea
?ann/eouaaaony enoiaey ec n?aaeiaai ca?aaioea ca 12 eaeaiaea?iuo
ianyoeaa, i?aaeoanoaothueo ianyoeo, a eioi?ii ?aaioiee caaieae. I?e
iai?a?uaiii noaaea ?aaiou aei 5 – 60% ca?aaioea, aei 8 eao – 80, nauoa 8
eao – 100%. A ?acia?a 100% iacaaeneii io iai?a?uaiiai noaaea ?aaiou
auiea/eaathony iiniaey i?e iaee/ee o?ao e aieaa aeaoae a aic?anoa aei 18
eao, eiaaeeaeai Aaeeeie Ioa/anoaaiiie aieiu e i?e o?oaeiaii oaa/uea eee
i?ioanneiiaeueiii caaieaaaiee. A ?acia?a 100% n?aaeiaai ca?aaioea
iiea/eaaaony iiniaea ii aa?aiaiiinoe e ?iaeai. A noiio ca?aaioea
aeeth/athony ana aeaeu iieao, e?iia iieaou e aeiieaou ca ?aaioo,
auiieiaiioth a naa?oo?i/iia a?aiy, i?acaeie/iua aeie, ii
niaianoeoaeuenoao, ca iaio?aaioaiiia a?aiy. Ii?aaeaeyy a?aiy oaeoe/aneie
?aaiou ia ioaeii o/eouaaoue a?aiy: aieacie ?aaioieea, i?inoiy ii
i?e/eia, ia caaenaaoae io ?aaioieea, e ii aeia ?aaioiaeaoaey,
aeiiieieoaeueiuo iiea/eaaaiuo auoiaeiuo aeey ooiaea ca
aeaoueie-eiaaeeaeaie e eiaaeeaeaie n aeaonoaa, inaiaiaeaeaiea io ?aaiou
a ae?oaeo neo/ayo a niioaaonoaee n caeiiiaeaoaeuenoaii ?O.

Aeie, eiaaea ?aaioiee iaoiaeeeny a eiiaiaee?iaea eee aue ia?aaaaeai ia
ieaeaiiea/eaaaioth ?aaioo, a ?an/ao ia?eiaea oaeoe/aneie ?aaiou ca
iineaaeiea 12 eaeaiaea?iuo ianyoeaa aeeth/eoue ioaeii. Iaeneiaeueiue e
ieieiaeueiue ?acia? iiniaee ii a?aiaiiie iao?oaeiniiniaiinoe
ii?aaeaeyaony n o/aoii ?aeiiiiai eiyooeoeeaioa. Anee ?an/aoiue ia?eiae
(12 eaeaiaea?iuo ianyoeaa) io?aaioai iieiinoueth, n?aaeiaaeiaaiie
ca?aaioie ii?aaeaeyaony iooai aeaeaiey iauae noiiu ia/eneaiiie ca?ieaou
ia oaeoe/anee io?aaioaiiua ?aai/ea aeie. Iieo/aiiue n?aaeiaaeiaaiie
ca?aaioie, n o/aoii i?ioeaioia ii noaaeo, oiiiaeaaony ia eiee/anoai
aeiae aieacie.

Aii?in ? 12

12.1 Oaea?aeaiey e au/aou ec ca?ieaou, ii?yaeie eo en/eneaiey

Iaycaoaeueiuie oaea?aeaieyie yaeythony IAeOE, ii eniieieoaeueiui eenoai.
A niioaaonoaee n IE ?O iaeiaiaay noaaea IAeOE onoaiaaeeaaaony a ?acia?a
13%. Iaeiaiaay noaaea onoaiaaeeaaaony a ?acia?a 35% a ioiioaiee
noieiinoe ethauo auea?uoae e i?ecia, 30% aeey ia?aceaeaioia, 6% io
aeeaeaeaiaeia. A niioaaonoaee n Naiaeiui eiaeaenii aeeiaiou ia aeaoae
onoaiaaeeaathony a ?acia?a: ia 1 ?aaaiea – ‘/4, ia 2 aeaoae – ‘/3, ia 3
aeaoae e aieaa – ‘/2 aeioiaea, ii ia iaiaa noiiu, onoaiiaeaiiie
caeiiiaeaoaeuenoaii. Acuneaiea aeeiaioia i?iecaiaeeony ni anao aeaeia
aeioiaea. Aeeiaiou ia acuneeaatho n noii iaoa?eaeueiie iiiiue,
aaeeiia?aiaiiuo i?aiee, eiiiainaoeeiiiuo auieao ca ?aaioo. Oaea?aeaiiua
noiiu aeeiaioia aooaaeoa?ey iaycaia a oa/aiea o?ao aeiae ni aeiy auieaou
ca?ieaou auaeaoue acuneaoaeth ee/ii eee ia?a/eneeoue ia n/ao.

Oaea?aeaiey ca i?e/eiaiiue iaoa?eaeueiue oua?a ia iiaoo i?aauoaoue
n?aaeiaiany/iiai ca?aaioea aeiiaiiai ?aaioieea ia aeaiue auyaeaiey
oua?aa.

Oaea?aeaiey ec ia/eneaiiie ca?ieaou io?aaeatho ii AeO 70 e EO n/aoia:
68, 28, 73 ia noiiu ca oiaa?u, i?iaeaiiua a e?aaeeo, 76 ia noiiu ii
eniieieoaeueiui aeieoiaioai.

Iiaaoaiea caaeieaeaiiinoe ia?aae athaeaeaoii io?aaeatho ii AeO 68 n EO
51, a ii aeeiaioai – ii AeO 76 n EO 50, 51.

O/ao ?an/aoia ii aiciauaieth iaoa?eaeueiiai oua?aa inouanoaeytho ia
aeoeaiii n/aoa 73, noan/ao 2 «?an/aou ii aiciauaieth iaoa?eaeueiiai
oua?aa».

Au/aou:

3000 – ca eaaeaeue ianyoe iacaaeneii io niaieoiiiai aeioiaea aeey
o/anoieeia AIA.

600 – ca eaaeaeue ianyoe aei niaieoiiiai aeioiaea 40 000 ?oaeae ia
eaaeaeiai ?aaaiea aei 18 eao eee nooaeaioa, o/auaainy, anie?aioa i/iie
oi?iu iao/aiey, eo?naioa aei 24 eao.

500 – ca eaaeaeue ianyoe iacaaeneii io niaieoiiiai aeioiaea (1, 2 a?oiiu
eiaaeeaeiinoe, eiaaeeaeu aeaonoaa).

400 – ca eaaeaeue ianyoe aei niaieoiiiai aeioiaea 20 000 ?oaeae.

Nioeeaeueiue au/aou – i?e ieaoa ca iao/aiea, ia ea/aiea.

Eiouanoaaiiua au/aou – i?e no?ieoaeuenoaa, iieoiea aeeeuey.

I?ioanneiiaeueiua – noiiu iaeiaa ia eiouanoai i?eieiathony e au/aoo,
anee yoi eiouanoai, iaiin?aaenoaaiii eniieuecoaony aeey inouanoaeaiey
i?aaei?eieiaoaeueneie aeayoaeueiinoe.

Iaeiaiaue au/ao oaeaaeaaaony aaeiaai, aaeiaoeai, iaeeiieei ?iaeeoaeyi
aei anooieaiey a caeiiiue a?ae, iiaeoiai e iiia/eoaeyi, ?iaeeoaeyi o
eiai ?aaaiie eiaaeeae aeaonoaa aei 18 eao eee nooaeaio aei 24 eao.
Noaiaea?oiua au/aou i?aaeinoaaeythony ia iniiaaiee cayaeaiey io ethaiai
enoi/ieea aeioiaea ii auai?o ?aaioieea.

12.2 Ii?yaeie ioi?ieaiey ?an/aoia ii ca?ieaoa

Ca?ieaoa auiea/eaaaony ia ?aaea /ai eaaeaeua iieianyoea a n?iee,
onoaiiaeaiiua eieeaeoeaiui aeiaiai?ii. I?eiaiyaony aaainiaue e
aacaaainiaue ii?yaeie ?an/aoia. A ia?aii neo/aa auaeaaony aaain, a
ieii/aoaeueiue ?an/ao i?iecaiaeeony i?e auieaoa ca?ieaou ca aoi?oth
iieiaeio ianyoea. Ieieiaeueiue ?acia? aaaina aeieaeai auoue ia ieaea
oa?eoiie noaaee ?aai/aai ca io?aaioaiiia a?aiy niaeanii oaaaeth. Ai
aoi?ii neo/aa aianoi ieaiiaiai aaaina ia/eneyaony ca?ieaoa ca ia?aoth
iieiaeio ianyoea ii oaeoe/anee au?aaioaiiie i?iaeoeoeee eee ii
oaeoe/anee io?aaioaiiiio a?aiaie. Aaainu ia/eneythony a ?acia?a 40% eee
50% ieeaaea, ca au/aoii iaeiaia. Iniiaiui ?aaeno?ii, eniieuecoaiui aeey
ioi?ieaiey ?an/aoia, yaeyaony ?aaeno? aiaeeoe/aneiai o/aoa – ?an/aoiay
aaaeiiinoue. I?eiaiyaony ianeieueei aa?eaioia ioi?ieaiey ?an/aoia:
ninoaaeaiea ?an/aoii-ieaoaaeiuo aaaeiiinoae, ninoaaeaiey eenoeia “?an/ao
ca?ieaou” aeey eaaeaeiai ?aai/aai ca ianyoe . Iniiaaieai aeey
ninoaaeaiey ?an/aoiuo aaaeiiinoae e eenoeia ?an/aoa ca?ieaou yaeythony
ia?ae/iua aeieoiaiou: oaaaeue o/aoa eniieueciaaiey ?aai/aai a?aiaie,
iaeiieoaeueiua ea?oi/ee ca?ieaou, ?an/aou aooaaeoa?ee ii anai aeaeai
aeiiieieoaeueiie ca?ieaou e iiniaee ii a?aiaiiie iao?oaeiniiniaiinoe,
?an/aoiua aaaeiiinoe ca i?ioeue ianyoe. Auaea/a ca?ieaou i?iecaiaeeony
ii ieaoaaeiui aaaeiiinoyi a onoaiiaeaiiua ia i?aaei?eyoee aeie ianyoea.

12.3 Neioaoe/aneee o/ao ?an/aoia ii ca?ieaoa

Inouanoaeyaony ia ianneaiii n/aoa 70. Ii EO io?aaeatho ia/eneaiey ii
iieaoa o?oaea, iiniaee ca n/ao io/eneaiee ia ainoaea?noaaiiia
nioeeaeueiia no?aoiaaiea, iainee, ii AeO – oaea?aeaiey ec ia/eneaiiie
noiiu iieaou o?oaea e aeioiaeia, auaea/o i?e/eoathueony noii e ia
auiea/aiiua a n?ie noiiu iieaou. Naeueaei e?aaeeoiaia, e iieacuaaao
caaeieaeaiiinoue ii ca?ieaoa e ae?oaei ieaoaaeai.

Iia?aoeeth ii ia/eneaieth e ?ani?aaeaeaieth ioi?ieytho:

AeO 20 23 25 26 29

EO 70 ia anth noiio ia/eneaiiie iieaou o?oaea. Iiniaey ii a?aiaiiie
iao?oaeiniiniaiinoe e ae?oaea auieaou ca n/ao n?aaenoa nioeeaeueiiai
no?aoiaaiey io?aaeatho ii AeO 69 e EO 70.

Ia/eneaiiua noiiu i?aiee, iaoa?eaeueiie iiiiue, iiniaee io?aaeatho ii
AeO 91, 84, 86 e EO 70.

12.4 Aeaiiie?iaaiiay ca?ieaoa

Naiaa?aiaiii ia iieo/aiioth ca?ieaoo i?aaei?eyoea o?aieo a oa/aiea 3-o
eao e o/eouaaao aa a ninoaaa n/aoa 76, noan/ao “Aeaiiie?iaaiiay
ca?ieaoa». Ia aeaiiie?iaaiiua noiiu ninoaaeyaony ?aano? ia auaeaiiie
ca?ieaou. Noiiu iaaino?aaiaaiiie ca?ieaou eanne? naeaao a aaie ia
?an/aoiue n/ao n oeacaieai “aeaiiie?iaaiiua noiiu”. Ia naeaiiua noiiu
ninoaaeytho iaeei iauee ?anoiaeiue eanniaue i?aea?.

Aii?in ? 13

13.1 Ii?yaeie ia/eneaiey e io?aaeaiey a o/aoa aaeeiiai nioeeaeueiiai
iaeiaa e iaeiaa ia aeioiaeu oece/aneeo eeoe

Iauaeoii iaeiaiiaeiaeaiey aeey en/eneaiey ANI i?eciathony auieaou,
aiciaa?aaeaeaiey e eiua aeioiaeu, ia/eneyaiua ?aaioiaeaoaeyie a iieueco
?aaioieeia ii anai iniiaaieyi.

Noiia iaeiaa en/eneyaony ioaeaeueii a ioiioaiee eaaeaeiai oiiaea e
ii?aaeaeyaony eae niioaaonoaothuay i?ioeaioiay aeiey iaeiaiaie aacu.

Ieaoaeueueee oiea/eaatho aaainiaua ieaoaaee ii iaeiao aaeaiany/ii ia
iicaeiaa 15-ai /enea neaaeothuaai ianyoea.

Noiia iaeiaa, ca/eneyaiay a ninoaaa nioeeaeueiiai iaeiaa a ONN,
iiaeeaaeeo oiaiueoaieth iaeiaiieaoaeueueeaie ia i?iecaaaeaiiua eie
naiinoiyoaeueii ?anoiaeu ia oeaee ainoaea?noaaiiiai nioeeaeueiiai
no?aoiaaiey.

Aeey o/aoa ?an/aoia eniieuecoaony ianneaiue n/ao 69, eioi?ue eiaao
neaaeothuea noan/aoa:

• 1 «?an/aou ii nioeeaeueiiio no?aoiaaieth»;

• 2 «?an/aou ii iaineiiiiio iaania/aieth»;

• 3 «?an/aou ii iaycaoaeueiiio iaaeeoeeineiio no?aoiaaieth».

Ia/eneaiiua noiiu a ONN, Iainoiiae, OOIIN ioiinyo a AeO n/aoia, ia
eioi?ua ioianaia ia/eneaiiay iieaoa o?oaea: AeO 20 23, 25, 26 EO 69-1,
2, 3. *anoue noii, ia/eneaiiuo a ONN, Iainoiiae eniieuecoaony aeey
auieaou iiniaee ii iao?oaeiniiniaiinoe, aa?aiaiiinoe e ?iaeai, iiniaee
ia aeaoae e ae?. Ia/eneaiea: AeO 69-1 e 2 EO 70. Inoaeueioth /anoue noii
io/eneaiee ii nioeno?aoiaaieth ia?a/eneytho a ONN, a Iainoiiae, a OOIIN
– a niioaaonoaothuea oiiaeu. Ia?a/eneaiea: AeO 69 1,2,3 EO 51. Ii
eaaeaeiio nio?oaeieeo aaaeaony eiaeeaeaeoaeueiay ea?oi/ea o/aoa ANI.

Iaeiaiaay aaca – noiia auieao e eiuo aiciaa?aaeaeaiee, ia/eneaiiuo
?aaioiaeaoaeyie ?aaioieeai ca iaeiaiaue ia?eiae.

Ia iiaeeaaeao iaeiaeaieth ainiiniaey (aieueie/iua, aeae?aoiua, ii
aac?aaioeoea), eiiiainaoeeiiiua auieaou.

Aeaoie aicieeiiaaiey – aeaoa ia/eneaiey auieao, aeaiue iieo/aiey
aeioiaea – aeey i?aaei?eieiaoaeueneie aeayoaeueiinoe.

Noiia iaeiaa en/eneyaony e oiea/eaaaony ioaeaeueii a ioiioaiee eaaeaeiai
oiiaea e ii?aaeaeyaony eae i?ioeaioiay aeiey iaeiaiaie aacu.

Io/ao aaeaeaa?oaeueiue ii ANI e Iaineiiiiio oiiaeo aei 20 /enea
neaaeothuaai ca eaa?oaeii ianyoea. Ii ONN aei 15. Aiaeiaay aeaeea?aoeey
aei 30 ia?oa.

IAeOE iaeaaathony ca?aaioiay ieaoa, i?aiee e aiciaa?aaeaeaiey, iaaeaaaee
e aeiieaou.

Ia iaeaaaaony.

– auoiaeiia iiniaea, auiea/eaaaiia i?e oaieueiaiee, ia iia?aaaiea, ii
aa?aiaiiinoe e ?iaeai, aaeeiia?aiaiiia iiniaea i?e ?iaeaeaiee ?aaaiea,
ii ooiaeo ca ?aaaieii aei 1,5 eao, iieaoa auoiaeiuo aeiae ii ooiaeo ca
?aaaieii-eiaaeeaeii.

– noiiu iao. iiiiue, ethaua auea?uoe e i?ecu, noieiinoue ea/aiey,
?anoiaeia ia i?eia?aoaiea iaaeeeaiaioia ia i?aauoathuea 2000 ?oa. a
aiae.

Iaeia en/eneyaony ii noaaea 13%, oaea?aeeaaaony iaiin?aaenoaaiii ec
noiiu aeioiaea, iieo/aiiie ?aaioieeii. Aeieaeai auoue ia?a/eneai a
athaeaeao ia iicaeiaa aeiy iieo/aiey n?aaenoa ia auieaoo aeioiaea.

O/ao

Ae 70 – E 68 ia/eneai IAeOE n noii, auiea/aiiuo ?aaioieeai.

Ae 68 – E 51 ia?a/eneai a athaeaeao

Aii?in ? 14

14.1 I?aaiecaoeey o/aoa iaoa?eaeia, eo eeanneoeeaoeey

A caaeneiinoe io ?iee, eioi?oth ea?atho i?iecaiaenoaaiiua caianu eo
?acaeaeytho ia: nu?uea e iniiaiua iaoa?eaeu – i?aaeiaou o?oaea, ec
eioi?uo ecaioiaeytho i?iaeoeo e eioi?ua ia?acotho iaoa?eaeueioth iniiao,
aniiiiaaoaeueiua iaoa?eaeu – aeey i?eaeaiey i?iaeoeoo ii?aaeaeaiiuo
iio?aaeoaeueneeo naienoa, aica?aoiua iooiaeu – inoaoee nu?uey e
iaoa?eaeia, ia?aciaaaoeany a i?ioeanna ia?a?aaioee. Ioaeaeueii
auaeaeytho a nayce n iniaaiiinoueth eo eniieueciaaiey oiieeai, oa?o e
oa?iua iaoa?eaeu, caianiua /anoe.

Oeacaiiua eeanneoeeaoeee eniieuecotho aeey iino?iaiey neioaoe/aneiai e
aiaeeoe/aneiai o/aoa.

Aeey o/aoa i?eiaiytho: 10, 11, 14, 15, 16, 41, 43

• caaaeainiaua n/aoa 002 «Oiaa?ii-iaoa?eaeueiua oeaiiinoe, i?eiyoua ia
ioaaonoaaiiia o?aiaiea», 003 «Iaoa?eaeu, i?eiyoua a ia?a?aaioeo.

E n/aoo «Iaoa?eaeu» iiaoo auoue ioe?uou neaaeothuea noan/aoa:

• 1 «Nu?uea e iaoa?eaeu»;

– 2 «Iieoiiua iieooaa?eeaou e eiiieaeoothuea ecaeaeey, eiino?oeoeee e
aeaoaee»;

• 3 «Oiieeai»;

– 4 «Oa?a e oa?iua iaoa?eaeu»;

• 5 «Caianiua /anoe»;

• 6 «I?i/ea iaoa?eaeu»;

• 7 «Iaoa?eaeu, ia?aaeaiiua a ia?a?aaioeo ia noi?iio»;

• 8 «No?ieoaeueiua iaoa?eaeu»;

• 9 «Eiaaioa?ue e oicyenoaaiiua i?eiaaeeaaeiinoe» e ae?.;

• 10 «Niaoeeaeueiay inianoea e niaoeeaeueiay iaeaaeaea ia neeaaea»;

• 11 «Niaoeeaeueiay inianoea e niaoeeaeueiay iaeaaeaea a yenieoaoaoeee».

14.2 Ii?aaeaeaiea oaeoe/aneie naaanoieiinoe e ioeaiea iaoa?eaea

IIC i?eieiathony e aooo/aoo ii oaeoe/aneie naaanoieiinoe.

Oaeoe/aneie naaanoieiinoueth IIC, i?eia?aoaiiuo ca ieaoo, i?eciaaony
noiia oaeoe/aneeo cao?ao ia i?eia?aoaiea, aac IAeN.

Oaeoe/aneay naaanoieiinoue IIC neeaaeuaaaony ec oaeoe/aneeo cao?ao,
naycaiiuo n i?iecaiaenoaii. Noieiinoue IIC, aianaiiuo a n/ao aeeaaea a
onoaaiue eaieoae, ii?aaeaeyaony ec aeaiaaeiie ioeaiee, niaeaniaaiiie
o/?aaeeoaeyie; iieo/aiiuo ii aeiaiai?o aea?aiey eee aacaiciacaeii – ec
?uii/iie noieiinoe ia aeaoo ii?eoiaeiaaiey; i?eia?aoaiiuo a iaiai ia
ae?oaia eiouanoai – ec noieiinoe iaiaieaaaiiai eiouanoaa.

IIC io?aaeatho ia neioaoe/aneeo n/aoao ii oaeoe/aneie naaanoieiinoe eo
i?eia?aoaiey eee o/aoiui oeaiai. A ea/anoaa o/aoiuo oeai ia iaoa?eaeu
i?eiaiythony: aeiaiai?iua oeaiu, oaeoe/aneay naaanoieiinoue iaoa?eaeia
ii aeaiiui i?aaeuaeouaai ianyoea, ieaiiai-?an/aoiua oeaiu, n?aaeiyy
oeaia a?oiiu iaoa?eaeia.

Oaeoe/aneay naaanoieiinoue ii?aaeaeyaony ec cao?ao ia i?eia?aoaiea,
aeeth/ay iieaoo i?ioeaioia ca e?aaeeo, ia/eneaiiuo i?ioeaioia ii caaiiui
n?aaenoaai, iaoeaiee, eiienneiiiiai aiciaa?aaeaeaiey, oaiiaeaiiuo
iioeei, ?anoiaeia ia o?ainii?oe?iaeo, o?aiaiea e aeinoaaeo aei ianoa
eniieueciaaiey, anee iie ia aeeth/aiu a oeaio i?eia?aoaiey, cao?ao ii
aeiaaaeaieth aei ninoiyiey, i?eaiaeiiai e eniieueciaaieth.

Aii?in ? 15.

15.1 Aeieoiaioaoeey ii o/aoo aeaeaeaiey iaoa?eaeia

Iinooiathuea iaoa?eaeu ioi?ieytho aooaaeoa?neeie aeieoiaioaie a
neaaeothuai ii?yaeea.

Aianoa n ioa?oceie i?iaeoeoeee iinoaauee aunueaao iieoiaoaeth ieaoaaeiia
o?aaiaaiea, oiaa?ii-o?ainii?oiua iaeeaaeiua, eaeoaioeeth e
aeaeaciiaei?iaeiie iaeeaaeiie e ae?. Aeieoiaiou iinooiatho a
aooaaeoa?eth, aaea i?iaa?yaony i?aaeeueiinoue ioi?ieaiey, e ia?aaeatho
ioaaonoaaiiiio eeoeo.

Aeey iieo/aiey iaoa?eaeia – ia?yae e aeiaa?aiiinoue, n ia?a/iai
iaoa?eaeia, iiaeeaaeaueo iieo/aieth. I?eiyoua iaoa?eaeu ioi?ieytho
i?eoiaeiuie i?aea?aie.

A oao neo/ayo, eiaaea eiee/anoai e ea/anoai i?eauaoeo ia neeaae
iaoa?eaeia ia niioaaonoaotho aeaiiui n/aoa – ioi?ieytho aeo i i?eaiea
iaoa?eaeia, eioi?ue neoaeeo iniiaaieai aeey i?aaeuyaeaiey i?aoaicee.

Anee ia?aaiceo iaoa?eaeia inouanoaeytho aaoio?ainii?oii, i?eiaiytho
oiaa?ii-o?ainii?oioth iaeeaaeioth, a ea/anoaa i?eoiaeiiai aeieoiaioa o
iieoiaoaey.

Iinooieaiea ia neeaae iaoa?eaeia nianoaaiiiai ecaioiaeaiey, iooiaeia
i?iecaiaenoaa e ae?. ioi?ieytho iaeii-iiiaino?i/iuie
o?aaiaaieyie-iaeeaaeiuie. Iaoa?eaeu, iieo/aiiua io ?acai?ee e
aeaiiioaaea caeaiee e nii?oaeaiee, i?eoiaeothony ia iniiaaiee aeoa ia
ii?eoiaeiaaiee iaoa?eaeueiuo oeaiiinoae.

Iiaeio/aoiua eeoea – Aeieoiaioii, iia?aaeaeathuei noieiinoue
i?eia?aoaiiuo iaoa?eaeia, yaeyaony oiaa?iue n/ao eee ni?aaea,
i?eeaaaaiay e aaainiaiio io/aoo.

?anoiae iaoa?eaeia, ioioneaaiuo a i?iecaiaenoai ioi?ieytho
eeieoii-caai?iuie ea?oaie.

Ioione iaoa?eaeia ioi?ieytho iaeeaaeiuie ia ioione iaoa?eaeia ia
noi?iio. I?e ia?aaicea iaoa?eaeia aaoio?ainii?oii aianoi iaeeaaeiie
i?eiaiytho oiaa?ii-o?ainii?oioth iaeeaaeioth.

Nienaiea iaoa?eaeia ioi?ieytho aeoii ia nienaiea iaoa?eaeia.

15.2 I?aaiecaoeey o/aoa ia neeaaeao e aai naycue n o/aoii iaoa?eaeia a
aooaaeoa?ee

O/ao iaoa?eaeia ia neeaaea inouanoaeyao caaaaeothuee neeaaeii
yaeythueeny iaoa?eaeueii ioaaonoaaiiui eeoeii.

Ia eaaeaeue iiiaieeaoo?iue iiia? iaoa?eaeia eeaaeiauee caiieiyao
iaoa?eaeueiue y?eue. O/ao aeaeaeaiey e inoaoeia iaoa?eaeia inouanoaeytho
a ea?oi/eao o/aoa iaoa?eaeia. Ea?oi/ee ioe?uaatho a aooaaeoa?ee, iinea
yoiai ia?aaeatho ia neeaae, e eeaaeiauee caiieiyao eieiiee i?eoiaea,
?anoiaea e inoaoea iaoa?eaeia.

Caienue a ea?oi/eao eeaaeiauee aeaeaao ia iniiaaiee ia?ae/iuo
aeieoiaioia (i?eoiaeiuo i?aea?ia, o?aaiaaiee, iaeeaaeiuo e ae?.) a
aeaiue niaa?oaiey iia?aoeee. Iinea eaaeaeie caiene auaiaeyo inoaoie
iaoa?eaeia. Iiyoiio neeaae ?aniieaaaao iia?aoeaiuie naaaeaieyie i
ninoiyiee caiania iaoa?eaeia. Aaeaiany/ii ninoaaeytho io/aou i iaee/ee
aeaeaeaiey iaoa?eaeueiuo oeaiiinoae e i?aaenoaaeytho eo a aooaaeoa?eth.

Aaeaaeiaaii eee a ae?oaea onoaiiaeaiiua n?iee (ia ?aaea iaeiiai ?aca a
iaaeaeth) ?aaioiee aooaaeoa?ee i?iaa?yao i?aaeeueiinoue i?iecaaaeaiiuo
eeaaeiaueeii caienae a ea?oi/eao neeaaeneiai o/aoa e iiaeoaa?aeaeaao eo
naiae iiaeienueth ia naieo ea?oi/eao. A eiioea ianyoea ia?aiineo
eiee/anoaaiiua aeaiiua ia inoaoeao ia 1-a /enei ianyoea ii eaaeaeiio
iiiaieeaoo?iiio iiia?o iaoa?eaeia ec ea?oi/ae neeaaeneiai o/aoa a
naeueaeiaoth aaaeiiinoue. Iinea i?iaa?ee e aece?iaaiey naeueaeiaoth
aaaeiiinoue ia?aaeatho a aooaaeoa?eth, aaea inoaoee iaoa?eaeia
oaene?otho ii oaa?aeui o/aoiui oeaiai e auaiaeyo eo eoiae ii ioaeaeueiui
o/aoiui a?oiiai iaoa?eaeia e a oeaeii ii neeaaeo.

Ia iniiaaiee naeueaeiauo aaaeiiinoae ninoaaeytho naiaeioth aaaeiiinoue,
a eioi?oth ia?aiinyo eoiae neeaaeia e iiae?acaeaeaiee ii a?oiiai
iaoa?eaeia, ii noan/aoai, neioaoe/aneei n/aoai, neeaaeai,
iiae?acaeaeaieyi.

15.3 Eiaaioa?ecaoeey iaoa?eaeia

I?aaei?eyoey iaycaiu i?iaiaeeoue eiaaioa?ecaoeeth: ia iaiaa iaeiiai ?aca
a aiae ia 1 ieoya?y n oeaeueth io?aaeaiey yoeo n?aaenoa a aiaeiaii
io/aoa; i?e niaia iaoa?eaeueii ioaaonoaaiiuo eeoe. Iniiaiay oeaeue –
auyaeaiea oaeoe/aneiai iaee/ey a iaoo?aeueiii e noieiinoiii au?aaeaiee.
A i?ioeanna i?iaa?ythony: nio?aiiinoue; i?aaeeueiinoue o?aiaiey,
ioionea, ii?yaeie aaaeaiey o/aoa, aeaeaeaiey.

Ii iauaio i?iaa?ee aeaeyony ia nieioiua e auai?i/iua, ii a?aiaie – ia
ieaiiaua e aiacaiiua. I?aaiecoao e ?oeiaiaeeo i?iaaaeaieai
eiaaioa?ecaoeee ?oeiaiaeeoaeue eee aeaaiue aooaaeoa?. ?aaioo ii
i?iaaaeaieth inouanoaeyao eiienney, iacia/aaiay i?eeacii. Aooaaeoa?ey e
iiiaioo i?iaaaeaiey ninoaaeyao eiaaioa?ecaoeeiiioth iienue ii neeaaeai
(o. ? 3).

Ai anao neo/ayo auyaeaiiua eceeoee eee iaaeinoa/e, ioi?ieythony
ninoaaeaieai nee/eoaeueiuo aaaeiiinoae e ioeaieaathony ii oaeoe/aneie
naaanoieiinoe. Oeaiiinoe, ieacaaoeany a eceeoea, iiaeeaaeao
ii?eoiaeiaaieth n oiaiueoaieai iauacaaiaeneeo ?anoiaeia (AeO 05, 06, 08,
12 EO 26). Iaaeinoa/a nienuaaaony ia n/ao 84 n oiaiueoaieai noieiinoe e
eiee/anoaa eo ii n/aoai iaoa?eaeueiuo oeaiiinoae.

Noiia iaaeinoa/e a i?aaeaeao ii?i anoanoaaiiie oauee ioiineony ia
ecaea?aeee i?iecaiaenoaa: AeO 25 e 26, EO 84. Iaaeinoa/e naa?o ii?i
ioiinyony ia iaoa?eaeueii ioaaonoaaiiuo eeoe: AeO 73 EO 84.

?acoeueoaou aeieaeiu auoue io?aaeaiu a o/aoa a oa/aiea aeanyoe aeiae
iinea ieii/aiey eiaaioa?ecaoeee.

Eceeoee io?aaeathony eae aia?aaeecaoeeiiiua aeioiaeu (AeO 10, EO 91).

I?e auyaeaiee oaeoia iaaeinoa/, oeuaiee, ii?/e iaoa?eaeia oaeoe/aneay
naaanoieiinoue eee aa /anoue nienuaaaony n EO 10 a AeO 94.

Ni n/aoa 94 nienuaatho ia n/aoa ecaea?aeae i?iecaiaenoaa e a AeO 73,
noan/ao «?an/aou ii aiciauaieth iaoa?eaeueiiai oua?aa» (i?e onoaiiaeaiee
eiie?aoiuo aeiiaieeia), a AeO 91 (i?e ionoonoaee eiie?aoiuo aeiiaieeia).

Noieiinoue iaoa?eaeia, oo?a/aiiuo a ?acoeueoaoa noeoeeiuo aaaenoaee eee
eiuo oi?n-iaaei?iuo ianoiyoaeuenoa, nienuaaaony n EO 10 a AeO.

Aii?in ? 16

16.1 Neioaoe/aneee o/ao iinooieaiey e auauoey iaoa?eaeia

Ia neioaoe/aneeo n/aoao o/ao aaaeaony ii oaeoe/aneie naaanoieiinoe eee
ii o/aoiui oeaiai.

I?e o/aoa iaoa?eaeia ii oaeoe/aneie naaanoieiinoe a AeO iaoa?eaeueiuo
n/aoia ioiinyo ana ?anoiaeu ii eo i?eia?aoaieth.

I?e iinooieaiee iaoa?eaeia AeO 10 e EO:

• 60 – ia noieiinoue iinooieaoeo iaoa?eaeia ni anaie iaoeaieaie;

• 76 – ia noieiinoue oneoa;

• 71 – ia noieiinoue iaoa?eaeia, iiea/aiiuo ec iiaeio/aoiuo noii;

• 20 – ia noieiinoue aica?aoiuo iooiaeia;

Iaoa?eaeueiua oeaiiinoe, iieo/aiiua io ?acai?ee nienaiiuo iniiaiuo
n?aaenoa, e eceeoee iaoa?eaeia, auyaeaiiua i?e eiaaioa?ecaoeee,
ioeaieaatho ii ?uii/iie noieiinoe e i?eoiaeotho ii AeO 10 n EO 91.

Iaoa?eaeu, iieo/aiiua ii aeiaiai?o aea?aiey e aacaiciacaeii,
i?eieiathony ia o/ao ii ?uii/iie noieiinoe ii AeO 10 n EO 98.

Iinea ninoaaeaiey aiaeiaie io/aoiie eaeueeoeyoeee ieaiiaoth
naaanoieiinoue iaoa?eaeia ei??aeoe?otho aei oaeoe/aneie naaanoieiinoe
niiniaii «e?aniia noi?ii» (anee oaeoe/aneay naaanoieiinoue ieacaeanue
ieaea ieaiiaie) eee niiniaii aeiiieieoaeueiuo i?iaiaeie (anee
oaeoe/aneay naaanoieiinoue auoa ieaiiaie).

Ioiouaiiua a i?iecaiaenoai iaoa?eaeu nienuaatho n EO iaoa?eaeueiuo
n/aoia a AeO ecaea?aeae i?iecaiaenoaa e ia ae?oaea n/aoa a oa/aiea
ianyoea ii o/aoiui oeaiai. I?e yoii ninoaaeytho:

AeO 20 (iaoa?eaeu ioiouaiu iniiaiiio i?iecaiaenoao);

AeO 23 (iaoa?eaeu ioiouaiu aniiiiaaoaeueiui i?iecaiaenoaai);

AeO ae?oaeo n/aoia a caaeneiinoe io iai?aaeaiey ?anoiaeia iaoa?eaeia
(25, 26 e ae?.);

EO 10.

I?iaeaiiua iaoa?eaeu nienuaatho n EO 10 a AeO 91. Ii AeO 91 io?aaeatho
oaeaea ?anoiaeu, naycaiiua n i?iaeaaeae iaoa?eaeia, e noiio IAeN ii
i?iaeaiiui iaoa?eaeai. Noiio ?acieoeu a noieiinoe i?eia?aoaiiuo IIC
nienuaatho ni n/aoa 15 a AeO 16. Inoaoie ia n/aoa 15 ia eiiaoe ianyoea
iieacuaaao iaee/ea IIC a iooe.

Aii?in ? 17

17.1 Iniiaiua n?aaenoaa e eo eeanneoeeaoeey

Iniiaiua n?aaenoaa – yoi eiouanoai, eniieuecoaiia a ea/anoaa n?aaenoa
o?oaea i?e i?iecaiaenoaa i?iaeoeoeee, auiieiaiee ?aaio eee ieacaiee
oneoa eeai aeey oi?aaeaiey i?aaiecaoeeae a oa/aiea ia?eiaea,
i?aauoathuaai 12 ianyoeaa eee iau/iue oeeee, anee ii i?aauoaao 12
ianyoeaa.

Aeey i?eiyoey e aooo/aoo iaiaoiaeeii aaeeiia?aiaiiia auiieiaiea
neaaeothueo oneiaee:

• eniieueciaaiea eo a i?iecaiaenoaa i?iaeoeoeee, i?e auiieiaiee ?aaio
eee ieacaiee oneoa eeai aeey oi?aaeai/aneeo ioaeae i?aaiecaoeee;

• eniieueciaaiea nauoa 12 ianyoeaa;

• ia i?aaeiieaaaaony iineaaeothuay ia?ai?iaeaaea aeaiiuo aeoeaia;

• niiniaiinoue i?eiineoue i?aaiecaoeee yeiiiie/aneea auaiaeu a aoaeouai.

Ii iacia/aieth iiae?acaeaeythony ia i?iecaiaenoaaiiua iniiaiua n?aaenoaa
iniiaiie aeayoaeueiinoe, ae?oaeo io?aneae, iai?iecaiaenoaaiiua.

Ii aeaeai iiae?acaeaeythony ia: caeaiey, nii?oaeaiey, ?aai/ea e neeiaua
iaoeiu e iai?oaeiaaiea, ecia?eoaeueiua e ?aaoee?othuea i?eai?u e
ono?ienoaa, au/eneeoaeueiay oaoieea, o?ainii?oiua n?aaenoaa, eino?oiaio,
i?iecaiaenoaaiiue e oicyenoaaiiue eiaaioa?ue e i?eiaaeeaaeiinoe.

A ninoaaa iniiaiuo n?aaenoa o/eouaathony iaoiaeyueany a nianoaaiiinoe
caiaeueiua o/anoee, iauaeou i?e?iaeiiieueciaaiey (aiaea, iaae?a e
ae?oaea i?e?iaeiua ?ano?nu).

Eeanneoeeaoeey ii aeaeai ninoaaeyao iniiao eo aiaeeoe/aneiai o/aoa.

Ii noaiaie eniieueciaaiey ?acaeaeythony ia iaoiaeyueany a yenieoaoaoeee,
caiana (?aca?aa), noaaeee aeino?ieee, aei-iai?oaeiaaiey, ?aeiino?oeoeee
e /anoe/iie eeeaeaeaoeee, eiina?aaoeee.

A caaeneiinoe io i?eiaaeeaaeiinoe:

• i?eiaaeeaaeauea ia i?aaa nianoaaiiinoe (a oii /enea naeaiiua a
a?aiaeo);

• iaoiaeyueany a iia?aoeaiii oi?aaeaiee eee oicyenoaaiiii aaaeaiee;
iieo/aiiua a a?aiaeo.

Aaeeieoeae o/aoa yaeyaony ioaeaeueiue eiaaioa?iue iauaeo. Eaaeaeiio
i?enaaeaatho eiaaioa?iue iiia?, eioi?ue nio?aiyaony ia ana a?aiy aai
iaoiaeaeaiey a yenieoaoaoeee, caiana eee ia eiina?aaoeee. Ii
i?ee?aieyaony eee iaicia/aaony ia o/eouaaaiii i?aaeiaoa e iaycaoaeueii
oeacuaaaony a aeieoiaioao, naycaiiuo n aeaeaeaieai iniiaiuo n?aaenoa.

17.2 Ioeaiea iniiaiuo n?aaenoa

?acee/atho ia?aiia/aeueioth, inoaoi/ioth e ainnoaiiaeoaeueioth
noieiinoue iniiaiuo n?aaenoa.

A aooo/aoa io?aaeathony ii ia?aiia/aeueiie noieiinoe, eioi?ay
ii?aaeaeyaony aeey iauaeoia: ecaioiaeaiiuo ia naiii i?aaei?eyoee, a
oaeaea i?eia?aoaiiuo o ae?oaeo i?aaiecaoeee – enoiaey ec oaeoe/aneeo
cao?ao ii aicaaaeaieth eee i?eia?aoaieth, aeeth/ay ?anoiaeu ii
aeinoaaea, iiioaaeo, onoaiiaea;

• aianaiiuo o/?aaeeoaeyie a n/ao aeeaaeia a onoaaiue eaieoae – ii
aeiaiai?aiiinoe noi?ii;

• iieo/aiiuo io ae?oaeo i?aaiecaoeee e eeoe aacaiciacaeii, a oaeaea
iao/oaiiuo iauaeoia – ii ?uii/iie noieiinoe ia aeaoo ii?eoiaeiaaiey;

• noii, oiea/eaaaiuo a niioaaonoaee n aeiaiai?ii eoiee-i?iaeaaee, a
oaeaea ca inouanoaeaiea ?aaio ii aeiaiai?o no?ieoaeueiiai iiae?yaea e
eiui aeiaiai?ai e ca eioi?iaoeeiiiua e eiinoeueoaoeeiiiua oneoae,
naycaiiua n i?eia?aoaieai;

• ?aaeno?aoeeiiiuo nai?ia, ainoaea?noaaiiuo, oaiiaeaiiuo iioeei;

• iaaiciauaaiuo iaeiaia;

• aiciaa?aaeaeaiee, oiea/eaaaiuo iin?aaeie/aneie i?aaiecaoeee;

Noieiinoue iniiaiuo n?aaenoa, a eioi?ie iie i?eiyou e aooo/aoo, ia
iiaeeaaeeo eciaiaieth. Eciaiaiea ia?aiia/aeueiie noieiinoe aeiioneaaony
a neo/ayo aeino?ieee, aeiiai?oaeiaaiey, ?aeiino?oeoeee, /anoe/iie
eeeaeaeaoeee e ia?aioeaiee.

Inoaoi/iay noieiinoue ii?aaeaeyaony au/eoaieai ec ia?aiia/aeueiie
noieiinoe aii?oecaoeee.

N oa/aieai a?aiaie ia?aiia/aeueiay noieiinoue ioeeiiyaony io noieiinoe
aiaeiae/iuo n?aaenoa a nia?aiaiiuo oneiaeyo. Aeey ono?aiaiey iaiaoiaeeii
ia?eiaee/anee ia?aioeaieaaoue iniiaiua n?aaenoaa e ii?aaeaeyoue
ainnoaiiaeoaeueioth noieiinoue.

17.3 Eiaaioa?ecaoeey iniiaiuo n?aaenoa

I?e eiaaioa?ecaoeee eiienney i?iecaiaeeo iniio? iauaeoia e caiineo a
iiene eo iieiia iaeiaiiaaiea, iacia/aiea, eiaaioa?iua iiia?a e iniiaiua
oaoie/aneea eee yenieoaoaoeeiiiua iieacaoaee.

I?e eiaaioa?ecaoeee caeaiee, nii?oaeaiee e ae?oaie iaaeaeaeeiinoe
i?iaa?yaony iaee/ea aeieoiaioia, iiaeoaa?aeaeathueo iaoiaeaeaiea
oeacaiiuo iauaeoia a nianoaaiiinoe. I?iaa?yaony oaeaea iaee/ea
aeieoiaioia ia caiaeueiua o/anoee, aiaeiaiu e ae?oaea iauaeou i?e?iaeiuo
?ano?nia, iaoiaeyueany a nianoaaiiinoe. I?e auyaeaiee iauaeoia, ia
i?eiyouo ia o/ao, a oaeaea iauaeoia, ii eioi?ui a ?aaeno?ao aooo/aoa
ionoonoaotho eee oeacaiu iai?aaeeueiua aeaiiua, eiienney aeieaeia
aeeth/eoue a iienue i?aaeeueiua naaaeaiey e oaoie/aneea iieacaoaee ii
yoei iauaeoai. Ioeaiea auyaeaiiuo eiaaioa?ecaoeeae iao/oaiiuo iauaeoia
aeieaeia auoue i?iecaaaeaia n o/aoii ?uii/iuo oeai, a eciin ii?aaeaeai
ii aeaenoaeoaeueiiio oaoie/aneiio ninoiyieth n ioi?ieaieai naaaeaiee ia
ioeaiea e eciina aeoaie. Iniiaiua n?aaenoaa aiinyo a iiene ii
iaeiaiiaaieyi a niioaaonoaee n iniiaiui iacia/aieai iauaeoa. Anee iauaeo
iiaeaa?any ainnoaiiaeaieth, ?aeiino?oeoeee, ?anoe?aieth eee
ia?aiai?oaeiaaieth e aneaaenoaea yoiai eciaieeinue iniiaiia aai
iacia/aiea, oi aai aiinyo a iienue iiae iaeiaiiaaieai, niioaaonoaothuei
iiaiio iacia/aieth. Iaoeiu, iai?oaeiaaiea e o?ainii?oiua n?aaenoaa
caiinyony a iiene eiaeeaeaeoaeueii n oeacaieai caaiaeneiai eiaaioa?iiai
iiia?a, i?aaiecaoeee-ecaioiaeoaey, aiaea auionea, iacia/aiey, iiuiinoe e
ae?. Iaeiioeiiua o/eouaaaiua ia oeiiaie eiaaioa?iie ea?oi/ea a?oiiiaiai
o/aoa, a iienyo i?eaiaeyony ii iaeiaiiaaieyi n oeacaieai eiee/anoaa yoeo
i?aaeiaoia. Ia iniiaiua n?aaenoaa, ia iiaeeaaeauea ainnoaiiaeaieth,
ninoaaeyaony ioaeaeueiay iienue n oeacaieai a?aiaie aaiaea a
yenieoaoaoeeth e i?e/ei, i?eaaaeoeo yoe iauaeou e iai?eaiaeiinoe (ii?/a,
iieiue eciin e ae?.). Iaeiia?aiaiii n eiaaioa?ecaoeeae nianoaaiiuo
n?aaenoa i?iaa?ythony n?aaenoaa, iaoiaeyueany ia ioaaonoaaiiii o?aiaiee
e a?aiaeiaaiiua. Ii oeacaiiui iauaeoai ninoaaeyaony ioaeaeueiay iienue,
a eioi?ie aeaaony nnueea ia aeieoiaiou, iiaeoaa?aeaeathuea i?eiyoea yoeo
iauaeoia ia ioaaonoaaiiia o?aiaiea eee a a?aiaeo. Auyaeaiiua eceeoee
iniiaiuo n?aaenoa i?eoiaeotho ii ?uii/iie noieiinoe ii AeO 01 n EO 91.

I?e iaaeinoa/a e ii?/a iauaeoia eo inoaoi/ioth noieiinoue nienuaatho n
EO 01 a AeO 94, a noiio aii?oecaoeee – n EO 01 a AeO 02. I?e auyaeaiee
eiie?aoiuo aeiiaieeia nienuaatho n EO 94 a AeO 73. Ii ia?a iiaaoaiey
caaeieaeaiiinoe aa aeiiaieeii nienuaatho ni n/aoa 98 a EO 91.

Aii?in ? 18

18.1 O/ao e aeieoiaioaeueiia ioi?ieaiea iinooieaiey iniiaiuo n?aaenoa

Iniiaiui aeieoiaioii ia ii?eoiaeiaaiea IN yaeyaony aeo i
i?eaia-ia?aaea/e e Aeo i i?eaia-ia?aaea/a caeaiey. A aeoa aeieaeiu auoue
i?eaaaeaiu: e?aoeay oa?aeoa?enoeea iauaeoa. Aeo ninoaaeyao eiienney,
?oeiaiaeeoaeue aai ooaa?aeaeaao, iaoa?eaeueii-ioaaonoaaiiia eeoei
i?eieiaao ia nio?aiiinoue. Iaoeiu, iai?oaeiaaiea i?eieiaao eiienney,
iacia/aiiay aeey yoie oeaee ?oeiaiaeeoaeyie. Eiienney naa?yao
iinooieaoea IN ni n/aoaie-oaeoo?aie iinoaaueeia, o?ainii?oiuie
aeieoiaioaie e o. ae. Iinea i?iaa?ee eiienney ioi?ieyao i?eaieo IN ii
aeoai i?eaia-ia?aaea/e. I?e iaia?oaeaiee iaaeinoa/ ninoaaeytho aeo a
i?enoonoaee i?aaenoaaeoaey iinoaaueea e n caiieiaiiuie ?aeaeceoaie
i?aaeuyaeyaony iinoaaueeo. I?e iieo/aiee io iinoaaueeia neiaeiuo iaoei
iaeiia?aiaiii aeieaeiu auoue iieo/aiu ianii?oa ia ieo e oaoie/aneay
aeieoiaioaoeey. A aeaeueiaeoai aooaaeoa? io?aaeaao a ieo ana
i?iecaiaeeiua eaieoaeueiua. e oaeouea ?aiiiou.

Iniiaiui ii?iaoeaiui aeieoiaioii, ?aaeaiaioe?othuei o/ao IN yaeyaony I?.
IO ?O ?26i io 30.03.2001a. «Ia ooaa?aeaeaiee IAO «O/ao IN».

Aii?in ? 19

19.1 O/ao e aeieoiaioaeueiia ioi?ieaiea auauoey iniiaiuo n?aaenoa

IN auauaatho a ?acoeueoaoa: eeeaeaeaoeee a neo/aa eo oece/aneiai eee
ii?aeueiiai eciina, eeeaeaeaoeee i?e aaa?eyo, noeoeeiuo aaaenoaeyo.

Auauoea ioi?ieytho aeoii i nienaiee (o IN-4). Aeou ninoaaeytho a aeaoo
yecaiiey?ao: iaeei ia?aaeatho a aooaaeoa?eth, aoi?ie inoaaony o
?aaioieea, ioaaonoaaiiiai ca nio?aiiinoue IN. Anee i?aaiecaoeey
i?iaeaea, eeeaeaee?iaaea eee ia?aaeaea IN, ioaeii nienaoue aai
noieiinoue n aaeaina.

Ia aaeaina IN /eneyony ii inoaoi/iie noieiinoe, eioi?ay ii?aaeaeyaony:

Ae 02 E 01 – nienaia noiia ia/eneaiiie aii?oecaoeee, ia Ae 01 aoaeao
noi?ie?iaaia inoaoi/iay noieiinoue. Yoo noiio ioiinyo a : Ae 91-2 E 01.

Anee auauaaao iauaeo, noieiinoue eioi?iai a ?acoeueoaoa ia?aioeaiee auea
oaaee/aia, oi noiio aeiioeaiee, /eneyuothny ia n/aoa 83, aeeth/atho a
ninoaa ia?ani?aaeaeaiiie i?eauee: Ae 83 E 84.

Iauaeou noieiinoueth ia aieaa 10 000 ?oaeae iiaeii nienuaaoue ia cao?aou
ii ia?a ioionea a i?iecaiaenoai eee yenieoaoaoeeth: Ae 01 E 08 –
ia?aaeai a yenieoaoaoeeth; Ae 20 (23,26,29,44, …) E 01 – nienaia
noieiinoue iauaeoa IN.

I?e i?iaeaaea:

Ae 76 E 91-1 – aeioiae io i?iaeaaee IN e caaeieaeaiiinoue iieoiaoaey;

Ae 51(50, …) E 76 – iinooieee aeaiaaeiua n?aaenoaa

Ae 91-2 E 68 – ia/eneai IAeN;

Ae 01 E 01 – nienaia ia?aiia/aeueiay noieiinoue

Ae 02 E 01 – nienaia ia/eneaiiay aii?oecaoeey

Ae 91/2 E 01 – nienaia inoaoi/iie noieiinoue;

Ae 91/2 E 23 (20, 25, …) – nienaiu ?anoiaeu, naycaiiua n i?iaeaaeae
IN.

A eiioea ianyoea ii?aaeaeyaony oeiainiaue ?acoeueoao io i?iaeaaee
iauaeoa IN:

91/9 E 99 – i?eaueue eee: Ae 99 E 91/9 – oauoie.

Oauoie oiaiueoaao iaeiaiiaeaaaaioth i?eaueue a oa/aiea ii?aaeaeaiiiai
ia?eiaea a?aiaie. ?ann/eouaaaony eae ?acieoea iaaeaeo oaeoe/aneei n?ieii
yenieoaoaoeee e n?ieii aai iieaciiai eniieueciaaiey.

Aacaiciacaeiay ia?aaea/a IN

Ae 01 E 01 – nienaia ia?aiia/aeueiay noieiinoue

Ae 02 E 01 – nienaia ia/eneaiiay aii?oecaoeey

Ae 91/2 E 01 – nienaia inoaoi/iie noieiinoue;

Ae 91/2 E 68 – ia/eneai IAeN

Ae 99 E91/9 – io?aaeai oauoie io aacaiciacaeiie ia?aaea/e.

Ia?aaea/a IN a onoaaiue eaieoae ae?oaie i?aaiecaoeee ia yaeyaony
?aaeecaoeeae e IAeN ia iaeaaaaony:

Ae 01 E 01 – nienaia ia?aiia/aeueiay noieiinoue

Ae 02 E 01 – nienaia ia/eneaiiay aii?oecaoeey

Ae 58/1 E 01 – io?aaeaia ia?aaea/a iauaeoa in a ea/anoaa aeeaaea a OE
(ii inoaoi/iie noieiinoe).

Eeeaeaeaoeey iniiaiuo n?aaenoa

Ae 01 E 01 – nienaia ia?aiia/aeueiay noieiinoue eeeaeaee?oaiiai iauaeoa
IN;

Ae 02 E 01 – nienaia ia/eneaiiay aii?oecaoeey

Ae 91/2 E 01 – nienaia inoaoi/iie noieiinoue eeeaeaee?oaiiai iauaeoa IN;

Ae 91/2 E 23 (20,25, …) – nienaiu ?anoiaeu, naycaiiua n eeeaeaeaoeeae
IN;

Ae 10 E 91/1 – ii?eoiaeiaaiu iaoa?eaeu eo/aiiua i?e eeeaeaeaoeee

?anoiaeu ia eeeaeaeaoeeth IN oiaiueoatho iaeiaiiaeaaaaioth i?eaueue.

Oeiainiaue ?acoeueoao io eeeaeaeaoeee IN (eae i?aaeei, oauoie): Ae 99 E
91-9

Aii?in ? 20

20.1 O/ao aii?oecaoeee iniiaiuo n?aaenoa

Aii?oecaoeey iauaeoia iniiaiuo n?aaenoa i?iecaiaeeony:

• i?e eeiaeiii niiniaa – enoiaey ec ia?aiia/aeueiie noieiinoe e ii?iu
aii?oecaoeee, en/eneaiiie enoiaey ec n?iea iieaciiai eniieueciaaiey.
Noiia aii?oecaoeee ca ianyoe ii?aaeaeyaony oiiiaeaieai ia?aiia/aeueiie
noieiinoe ia ii?io aii?oecaoeee. Eeiaeiue iaoiae ia/eneaiey aii?oecaoeee
i?eiaiytho ii caeaieyi, nii?oaeaieyi, ia?aaeaoi/iui ono?ienoaai;

• i?e niiniaa oiaiueoaaiiai inoaoea — enoiaey ec inoaoi/iie noieiinoe ia
ia/aei io/aoiiai aiaea e ii?iu aii?oecaoeee, en/eneaiiie enoiaey ec
n?iea iieaciiai eniieueciaaiey e eiyooeoeeaioa onei?aiey, onoaiiaeaiiiai
a niioaaonoaee n caeiiiaeaoaeuenoaii ?O;

• i?e niiniaa nienaiee noieiinoe ii noiia /enae eao n?iea iieaciiai
eniieueciaaiey — enoiaey ec ia?aiia/aeueiie noieiinoe e aiaeiaiai
niioiioaiey, aaea a /eneeoaea – /enei eao, inoathueony aei eiioea n?iea
neoaeau, a a ciaiaiaoaea – noiia /enae eao n?iea neoaeau;

• i?e niiniaa nienaiey noieiinoe i?iii?oeeiiaeueii iauaio i?iaeoeoeee –
enoiaey ec iaoo?aeueiiai iieacaoaey iauaia i?iaeoeoeee a io/aoiii
ia?eiaea e niioiioaiey ia?aiia/aeueiie noieiinoe e i?aaeiieaaaaiiai
iauaia i?iaeoeoeee ca aanue n?ie iieaciiai eniieueciaaiey.

Ia/eneaiea aii?oecaoeeiiiuo io/eneaiee inouanoaeyaony a niioaaonoaee ni
no. 258 e 259 ae. 25 IE ?O. N?ie iieaciiai eniieueciaaiey ii?aaeaeyaony
i?e i?eiyoee iauaeoa e aooo/aoo. A oa/aiea n?iea iieaciiai
eniieueciaaiey ia/eneaiea aii?oecaoeeiiiuo io/eneaiee ia
i?einoaiaaeeaaaony, e?iia neo/aaa iaoiaeaeaiey iauaeoa ia ?aeiino?oeoeee
e iiaea?iecaoeee e ia?aaiaea aai ia eiina?aaoeeth ia n?ie aieaa o?ao
ianyoeaa. Ia iiaeeaaeao aii?oecaoeee iauaeou iio?aaeoaeueneea naienoaa,
eioi?uo n oa/aieai a?aiaie ia eciaiythony (caiaeueiua o/anoee e iauaeou
i?e?iaeiiieueciaaiey). Noiiu aii?oecaoeee ?ann/eouaatho aaeaiany/ii a
?acia?a ‘/12 io aiaeiaie ii?iu Aii?oecaoeeiiiua io/eneaiey ia/eiathony n
1-ai /enea ianyoea, neaaeothuaai ca ianyoeai i?eiyoey e aooo/aoo, e
i?ae?auathony n 1-ai /enea ianyoea, neaaeothuaai ca ianyoeai iieiiai
iiaaoaiey noieiinoe eee nienaiey. Aeey o/aoa aii?oecaoeee eniieuecotho
ianneaiue n/ao 02. Yoio n/ao i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee ia
aii?oecaoeee, iaeiieaiiie ca a?aiy yenieoaoaoeee. Ia/eneaiioth noiio
io?aaeatho ii AeO n/aoia ecaea?aeae i?iecaiaenoaa e ia?auaiey (23, 25,
26) e EO 02. Noiia aii?oecaoeee ii iieiinoueth aii?oece?iaaiiui
n?aaenoaai ia ia/eneyaony.

20.2 O/ao cao?ao ia ainnoaiiaeaiea iniiaiuo n?aaenoa

Ii iauaio e oa?aeoa?o i?iecaiaeeiuo ?aiiioiuo ?aaio ?aiiio iniiaiuo
n?aaenoa iiaeao auoue eaieoaeueiui e oaeouei. Iie ?acee/athony
neiaeiinoueth, iauaiii e n?ieaie auiieiaiey. ?aiiiou iiaoo aanoenue
neeaie naiie i?aaiecaoeee, eee iiae?yaeiui niiniaii. A iaieo neo/ayo ia
eaaeaeue ?aiiioe?oaiue iauaeo ninoaaeytho aaaeiiinoue aeaoaeoia. A iae
oeacuaatho ?aaiou, iiaeeaaeauea auiieiaieth, n?iee ia/aea e ieii/aiey
?aiiioa, iaia/aaiua e caiaia aeaoaee, ii?iu a?aiaie ia ?aaiou e
ecaioiaeaiea aeaoaeae, niaoioth noieiinoue ?aiiioa a iinoaoaeiii
?ac?aca. Oaeoe/aneea ?anoiaeu, naycaiiua n i?iaaaeaieai eee iieaoie
?aaio ii ?aiiioo iiaoo ioiineony i?yii ia n/aoa ecaea?aeae i?iecaiaenoaa
e ia?auaiey n EO niioaaonoaothueo iaoa?eaeueiuo, aeaiaaeiuo e ?an/aoiuo
n/aoia (10, 70 e ae?.). Ii?eoiaeiaaiea no?ieoaeueiuo e ae?oaeo
iaoa?eaeia, iieo/aiiuo i?e ?aiiioa iauaeoia iniiaiuo n?aaenoa,
inouanoaeyaony ii AeO 10 e EO 23. Ii ieii/aiee io/aoiiai aiaea cao?aou
ia ?aiiio aeieaeiu auoue nienaiu ia ecaea?aeee i?iecaiaenoaa eee
ia?auaiey a noiia oaeoe/anee i?iecaaaeaiiuo cao?ao. A nayce n yoei noiio
?aca?aa, i?aauoathuoth oaeoe/anee i?iecaaaeaiiua cao?aou ia ?aiiio, ii
ieii/aiee aiaea noi?ie?otho. Cao?aou ii eaieoaeueiiio ?aiiioo,
inouanoaeyaiiio iiae?yaeiui niiniaii, iiaoo auoue nienaiu n EO 60 a AeO
n/aoia ecaea?aeae i?iecaiaenoaa e ia?auaiey, a AeO 96 e 97 (a
caaeneiinoe io aa?eaioa o/aoa ?anoiaeia ii ?aiiioo iniiaiuo n?aaenoa).

Oaeoe/aneea ?anoiaeu ii ?aiiioo nienuaatho a AeO 91 n EO (10, 70, 69,
60, 76 e ae?.).

Aii?in ? 21

21.1 Aeaeu iaiaoa?eaeueiuo aeoeaia. Ioeaiea. O/ao iinooieaiey

E iaiaoa?eaeueiui aeoeaai ioiinyo eiouanoai, eioi?ia iaeiia?aiaiii
ioaa/aao neaaeothuei oneiaeyi:

a) ia eiaao iaoa?eaeueii-aauanoaaiiie no?oeoo?u;

a) i?aaeiacia/aii aeey i?iecaiaenoaa i?iaeoeoeee, auiieiaiey ?aaio,
ieacaiey oneoa, aeey oi?aaeai/aneeo ioaeae i?aaiecaoeee;

a) eniieuecoaony nauoa 12 ianyoeaa eee a oa/aiea iau/iiai iia?aoeeiiiiai
oeeeea, anee ii i?aauoaao 12 ianyoeaa;

a) ia i?aaeiieaaaaony iineaaeothuay ia?ai?iaeaaea;

ae) niiniaii i?eiineoue yeiiiie/aneoth auaiaeo;

a) eiathony iaaeeaaeaua ioi?ieaiiua aeieoiaiou, iiaeoaa?aeaeathuea
nouanoaiaaiea naiiai aeoeaa e eneeth/eoaeueiua i?aaa ia ?acoeueoaou
eioaeeaeooaeueiie aeayoaeueiinoe (iaoaiou, naeaeaoaeuenoaa, ae?oaea
io?aiiua aeieoiaiou e o.i.).

A niioaaonoaee n aeaiiuie oneiaeyie e iaiaoa?eaeueiui aeoeaai ioiinyo:
eneeth/eoaeueiia i?aai ia ecia?aoaiea, i?iiuoeaiiue ia?acaoe, iieacioth
iiaeaeue; eneeth/eoaeueiia aaoi?neia i?aai ia i?ia?aiiu, aacu aeaiiuo;
i?aai ia oiaa?iue ciae e ciae ianeoaeeaaiey. A ninoaaa iaiaoa?eaeueiuo
aeoeaia o/eouaathony oaeaea aeaeiaay ?aiooaoeey e i?aaiecaoeeiiiua
?anoiaeu.

I?aaiecaoeeiiiua ?anoiaeu ninoiyo ec cao?ao ii iieaoa oneoa
eiinoeueoaioia, ?aeeaiu, ii iiaeaioiaea aeieoiaioaoeee, ?aaeno?aoeeiiiuo
nai?ia e ae?oaeo ?anoiaeia i?aaiecaoeee a ia?eiae aa nicaeaiey aei
iiiaioa ?aaeno?aoeee. A ninoaa i?aaiecaoeeiiiuo aoiaeyo ?anoiaeu,
naycaiiua n ia?aciaaieai th?eaee/aneiai eeoea e i?eciaiiua a
niioaaonoaee aeeaaeii o/anoieeia a onoaaiue eaieoae.

Aeaeiaay ?aiooaoeey – yoi ?acieoea iaaeaeo iieoiiie oeaiie e aaeainiaie
noieiinoueth eiouanoaa. I?e i?eia?aoaiee iauaeoia i?eaaoecaoeee ia
aoeoeeiia eee ii eiieo?no aeaeiaay ?aiooaoeey ii?aaeaeyaony eae ?acieoea
iaaeaeo iieoiiie oeaiie, oiea/eaaaiie iieoiaoaeai, e ioeaii/iie
noieiinoueth i?iaeaiiie i?aaiecaoeee. Iauaeoii iaiaoa?eaeueiuo aeoeaia
yaeyaony iieiaeeoaeueiay aeaeiaay ?aiooaoeey, eioi?ay ?anniao?eaaaony
eae iaaeaaaea e oeaia, oiea/eaaaiay iieoiaoaeai a iaeeaeaiee aoaeoueo
yeiiiie/aneeo auaiae. Io?eoeaoaeueiay ?anniao?eaaaony eae neeaeea n
oeaiu, i?aaeinoaaeyaiay iieoiaoaeth, e o/eouaaaony eae aeioiaeu aoaeoueo
ia?eiaeia.

A o/aoa e io/aoiinoe iaiaoa?eaeueiua aeoeau io?aaeatho ii
ia?aiia/aeueiie e inoaoi/iie noieiinoe. Ioaeaeueii io?aaeatho
aii?oecaoeeth.

Ia?aiia/aeueiay noieiinoue ii?aaeaeyaony aeey iauaeoia:

• aianaiiuo a n/ao aeeaaeia a onoaaiue eaioae – ii aeiaiai?aiiinoe
noi?ii

• i?eia?aoaiiuo ca ieaoo o ae?oaeo i?aaiecaoeee e eeoe – ii oaeoe/anee
i?iecaaaeaiiui cao?aoai ia i?eia?aoaiea e aeiaaaeaiea aei ninoiyiey,
i?eaiaeiiai e eniieueciaaieth;

Cao?aou ii i?eia?aoaieth iaiaoa?eaeueiuo aeoeaia aeeth/atho noiiu,
auiea/aiiua i?iaeaaoeo iauaeoa, iin?aaeieeai, ca eioi?iaoeeiiiua e
eiinoeueoaoeeiiiua oneoae, ?aaeno?aoeeiiiua nai?u e iioeeiu, oaiiaeaiiua
?anoiaeu e ae?oaea ?anoiaeu, naycaiiua n i?eia?aoaieai iauaeoia.
?anoiaeu ii nicaeaieth iaiaoa?eaeueiuo aeoeaia e aeiaaaeaieth eo aei
ninoiyiey, i?eaiaeiiai e eniieueciaaieth, neeaaeuaathony ec ia/eneaiiie
iieaou o?oaea, io/eneaiee, iaoa?eaeueiuo cao?ao e iauai?iecaiaenoaaiiuo
e iauaoicyenoaaiiuo ?anoiaeia.

Aii?in ? 22

22.1 O/ao aii?oecaoeee iaiaoa?eaeueiuo aeoeaia

Iaiaoa?eaeueiua aeoeau eniieuecothony aeeeoaeueiia a?aiy, a oa/aiea
yoiai a?aiaie noieiinoue aaeaiany/ii ia?aiineony ia i?iecaiaeeioth
i?iaeoeoeeth, auiieiaiiua ?aaiou e ieacaiiua oneoae iooai ia/eneaiey
aii?oecaoeee. Aaee/eia aii?oecaoeeiiiuo io/eneaiee en/eneyaony
aaeaiany/ii ii ii?iai, onoaiiaeaiiui enoiaey ec ia?aiia/aeueiie eee
inoaoi/iie noieiinoe e n?iea iieaciiai eniieueciaaiey. N?ie iieaciiai
eniieueciaaiey ii?aaeaeyaony naiie i?aaiecaoeeae; i?e cao?oaeiaieyo a
onoaiiaeaiee yoiai n?iea ii i?eieiaaony ca 20 eao. Ii ieii/aiee n?iea
aii?oecaoeeth ia ia/eneytho. Aii?oecaoeey ia/eneyaony iaeiei ec
neaaeothueo niiniaia: eeiaeiue – enoiaey ec ii?i, ia iniiaa n?iea eo
iieaciiai eniieueciaaiey; niinia oiaiueoaaiiai inoaoea; niinia nienaiey
noieiinoe i?iii?oeeiiaeueii iauaio i?iaeoeoeee .

I?eiaiaiea iaeiiai ec niiniaia ia/eneaiey aii?oecaoeee ii a?oiia
iaeii?iaeiuo iaiaoa?eaeueiuo aeoeaia i?iecaiaeeony a oa/aiea anaai n?iea
iieaciiai eniieueciaaiey. Ia/eneaiea aii?oecaoeee ia/eiatho n 1-ai /enea
ianyoea, neaaeothuaai ca ianyoeai aaiaea a yenieoaoaoeeth, e i?ae?auatho
n 1-ai /enea ianyoea, neaaeothuaai ca ianyoeai auauoey.

Aii?oecaoeeiiiua io/eneaiey io?aaeatho a aooo/aoa aeaoiy niiniaaie:

• iaeiieaieai ia/eneaiiuo noii ia ioaeaeueiii n/aoa;

• iooai oiaiueoaiey ia?aiia/aeueiie noieiinoe.

I?e ia?aii niiniaa i?e ia/eneaiee aii?oecaoeee ii iaiaoa?eaeueiui
aeoeaai AeO 23, 25 e EO 05.

I?e aoi?ii niiniaa ia?aiia/aeueiay noieiinoue nienuaaaony ia n/aoa
ecaea?aeae i?iecaiaenoaa eee ia?auaiey iaiin?aaenoaaiii ni n/aoa 04.
Yoio niinia i?eiaiytho ii i?aaiecaoeeiiiui ?anoiaeai e iieiaeeoaeueiie
aeaeiaie ?aiooaoeee i?aaiecaoeee. Iie aii?oece?othony a oa/aiea 20 eao,
ii ia aieaa n?iea aeayoaeueiinoe i?aaiecaoeee.

Iinea iieiiai nienaiey ia?aiia/aeueiie noieiinoe iauaeoia iie
io?aaeathony a o/aoa a oneiaiie ioeaiea n ioianaieai noiiu ioeaiee ia
oeiainiaua ?acoeueoaou.

Aii?in ? 23

23.1 O/ao auauoey iaiaoa?eaeueiuo aeoeaia

A niioaaonoaee n iniaaiiinoyie iaiaoa?eaeueiuo aeoeaia a aeieoiaioao ii
eo auauoeth aeieaeia auoue aeaia eo oa?aeoa?enoeea, n?ie eniieueciaaiey,
ia?aiia/aeueiay noieiinoue, ii?ia aii?oecaoeee, aeaoa aaiaea e auaiaea
ec yenieoaoaoeee. Iniaia aieiaiea neaaeoao ia?aoeoue ia i?aaeeueiinoue
ia?aoiaea i?aaa ia aeaaeaiea iaiaoa?eaeueiuie aeoeaaie. Iai?eia?,
i?eia?aoaiea i?aaa ia iauaeou, io?aiyaiua iaoaioiui i?aaii aeieaeii
iiaeoaa?aeaeaoueny niioaaonoaothueie eeoeaiceiiiuie aeiaiai?aie.
I?eia?aoaiiua i?aaa aeieaeiu auoue ioi?ieaiu aeiaiai?aie n
th?eaee/aneeie eee oece/aneeie eeoeaie.

I?e auauoee iaiaoa?eaeueiuo aeoeaia a ?acoeueoaoa eo i?iaeaaee,
nienaiey, aacaiciacaeiie ia?aaea/e any noiia iaeiieaiiie aii?oecaoeee
nienuaaaony a AeO 05 n EO 04. Inoaoi/iay noieiinoue nienuaaaony ni n/aoa
04 a AeO «I?i/ea aeioiaeu e ?anoiaeu». A AeO 91 nienuaathony oaeaea ana
?anoiaeu, naycaiiua n auauoeai iaiaoa?eaeueiuo aeoeaia, e noiia IAeN ii
i?iaeaiiui e aacaiciacaeii ia?aaeaiiui iaiaoa?eaeueiui aeoeaai. Ii EO 91
io?aaeaaony noiia au?o/ee io i?iaeaaee eee ae?oaiai aeioiaea io auauoey
iaiaoa?eaeueiuo aeoeaia.

23.2 Eiaaioa?ecaoeey IA

Iniiaiuie oeaeyie eiaaioa?ecaoeee iaiaoa?eaeueiuo aeoeaia yaeythony:
auyaeaiea oaeoe/aneiai iaee/ey iaiaoa?eaeueiuo aeoeaia; niiinoaaeaiea
oaeoe/aneiai iaee/ey n aeaiiuie aooo/aoa; i?iaa?ea iieiiou io?aaeaiey a
o/aoa. A niioaaonoaee n Iieiaeaieai i aooo/aoa e io/aoiinoe a ?O
i?iaaaeaiea eiaaioa?ecaoeee iaycaoaeueii: i?e ia?aaea/a eiouanoaa a
a?aiaeo, aueoia, i?iaeaaea, ia?aae ninoaaeaieai aiaeiaie io/aoiinoe,
e?iia eiouanoaa, eiaaioa?ecaoeey eioi?iai i?iaiaeeeanue ia ?aiaa 1
ieoya?y io/aoiiai aiaea, i?e niaia iaoa?eaeueii-ioaaonoaaiiuo eeoe, i?e
onoaiiaeaiee oaeoia oeuaiee eee ceioiio?aaeaiee, a oaeaea ii?/e
oeaiiinoae; a neo/aa noeoeeiuo aaaenoaee, iiaea?a, aaa?ee eee ae?oaeo
/?acau/aeiuo neooaoeee, aucaaiiuo yeno?aiaeueiuie oneiaeyie; i?e
eeeaeaeaoeee (?ai?aaiecaoeee) i?aaiecaoeee ia?aae ninoaaeaieai
eeeaeaeaoeeiiiiai aaeaina. Aeey i?iaaaeaiey eiaaioa?ecaoeee nicaeaaony
iinoiyiii aeaenoaothuay eiaaioa?ecaoeeiiiay eiienney. I?e
eiaaioa?ecaoeee iaiaoa?eaeueiuo aeoeaia i?iaa?ytho: iaee/ea aeieoiaioia,
iiaeoaa?aeaeathueo i?aaa i?aaiecaoeee ia aai eniieueciaaiea –
i?aaeeueiinoue e naiaa?aiaiiinoue io?aaeaiey iaiaoa?eaeueiuo aeoeaia a
aaeaina.

Aii?in ? 24

24.1 O/ao oeiainiauo aeiaeaiee. Aeaeu oeaiiuo aoiaa. Aeieoiaioaeueiia
ioi?ieaiea oeiainiauo aeiaeaiee. O/ao iia?aoeee ii caeiai ?aaioieeai e
THOE

O/eouaathony ia aeoeaiii n/aoa 58. I?aaeiacia/ai aeey iaiauaiey
eioi?iaoeee i iaee/ee e aeaeaeaiee eiaanoeoeee i?aaiecaoeee a
ainoaea?noaaiiua oeaiiua aoiaae, aeoeee, iaeeaaoeee, oeaiiua aoiaae
ae?oaeo i?aaiecaoeee, a oaeaea i?aaeinoaaeaiiua ae?oaeie i?aaiecaoeeyie
caeiu.Iiaoo auoue ioe?uou noan/aoa:

58/1 o/eouaathony iaee/ea e aeaeaeaiea eiaanoeoeee a aeoeee aeoeeiia?iuo
iauanoa, OE ae?oaeo i?aaiecaoeee.

58/2 o/eouaathony iaee/ea e aeaeaeaiea eiaanoeoeee a ainoaea?noaaiiua e
/anoiua aeieaiaua oeaiiua aoiaae (iaeeaaoeee).

Oeiainiaua aeiaeaiey, inouanoaeaiiua i?aaiecaoeeae, io?aaeathony ii:

Ae 58 e E n/aoia, ia eioi?uo o/eouaathony oeaiiinoe, iiaeeaaeauea
ia?aaea/a a n/ao yoeo aeiaeaiee.

I?eia?aoaiea i?aaiecaoeeae oeaiiuo aoiaa ii aeiaiai?o aea?aiey: Ae 58 E
98/2 «Aacaiciacaeiua iinooieaiey».

I?e nienaiee noiiu i?aauoaiey iieoiiie noieiinoe i?eia?aoaiiuo oeaiiuo
aoiaa iaae eo iiieiaeueiie noieiinoueth: Ae 76 E 58

I?e aeiia/eneaiee noiiu i?aauoaiey iiieiaeueiie noieiinoe iaae iieoiiie
noieiinoueth: Ae 76 E 58, E 91 (ia iauoth noiio, ioianaiioth ia n/aoa 76
e 58).

Iiaaoaiea e i?iaeaaea oeaiiuo aoiaa: Ae 91 E 58

58/3 o/eouaathony aeaeaeaiea i?aaeinoaaeaiiuo i?aaiecaoeeae
th?eaee/aneei e oece/aneei eeoeai aeaiaaeiuo e eiuo caeiia. Caeiu,
iaania/aiiua aaenaeyie, o/eouaathony ia yoii noan/aoa iainiaeaiii.

Aiaeeoe/aneee o/ao ii n/aoo 58 aaaeaony ii aeaeai oeiainiauo aeiaeaiee e
iauaeoai, a eioi?ua inouanoaeaiu yoe aeiaeaiey.

Aeaeu oeaiiuo aoiaa Oeaiiay aoiaaa – aeieoiaio, eioi?ue io?aaeaao
naycaiiua n iei eiouanoaaiiua i?aaa, iiaeao naiinoiyoaeueii ia?auaoueny
ia ?uiea e auoue iauaeoii eoiee-i?iaeaaee, neoaeeo enoi/ieeii iieo/aiey
?aaoey?iiai eee ?aciaiai aeioiaea, aunooiaao ?aciiaeaeiinoueth
aeaiaaeiiai eaieoaea.

Iaeeaaoeeae i?eciaaony oeaiiay aoiaaa, oaeinoiaa?ythuay i?aai ia
iieo/aiea io eeoea, auionoeaoaai iaeeaaoeeth, a i?aaeoniio?aiiue n?ie
iiieiaeueiie noieiinoe.

Aeoeey – i?eciaaony oeaiiay aoiaaa, oaeinoiaa?ythuay i?aai ia iieo/aiea
/anoe i?eauee aeoeeiia?iiai iauanoaa a aeaea aeeaeaeaiaea, ia o/anoea a
oi?aaeaiee aeaeaie.

Aaenaeue – oeaiiay aoiaaa, oaeinoiaa?ythuay iaycaoaeuenoai
aaenaeaaeaoaey auieaoeoue ii ianooieaieth n?iea ii?aaeaeaiioth noiio
aeaaeaeueoeo aaenaey.

*ae – oeaiiay aoiaaa, niaea?aeauay ienueiaiiia ?anii?yaeaiea /aeiaeaoaey
aaieo oieaoeoue aea?aeaoaeth /aea oeacaiioth a iai noiio.

Aeaiiceoiue e naa?aaaoaeueiue na?oeoeeaou – ienueiaiiia naeaeaoaeuenoai
aaiea i aeeaaea aeaiaaeiuo n?aaenoa, oaeinoiaa?ythuaa i?aai aeeaae/eea
ia iieo/aiea ii enoa/aiee onoaiiaeaiiiai n?iea noiiu aeeaaea e
i?ioeaioia ii iei a ethaii o/?aaeaeaiee aeaiiiai aaiea.

Aaieianeay naa?aaaoaeueiay eieaeea ia i?aaeuyaeoaey – iiaeoaa?aeaeaao
aianaiea a aaieianeia o/?aaeaeaiea aeaiaaeiie noiiu e oaeinoiaa?yao
i?aai aeaaeaeueoea eieaeee ia iieo/aiea aeaiaaeiiai aeeaaea.

Eiiinaiaio – oiaa?i?anii?yaeeoaeueiue aeieoiaio, oaeinoiaa?ythuee i?aai
aeaaeaeueoea ?anii?yaeaoueny oeacaiiui a eiiinaiaioa a?ocii e iieo/eoue
a?oc iinea caaa?oaiey ia?aaicee.

24.2 Aeieoiaioaeueiia ioi?ieaiea oeiainiauo aeiaeaiee

Iniiaaieai aeey i?eiyoey oeaiiuo aoiaa e aooo/aoo yaeyaony: ii oeaiiui
aoiaaai aeiaiai? ia i?eia?aoaiea, aeo i?eaia-ia?aaea/e; i?e i?eia?aoaiee
i?aaa o?aaiaaiey aeiaiai?, aeo onooiee i?aaa o?aaiaaiey, i?i/ea
aeieoiaiou. Ana oeaiiua aoiaae, o?aiyueany a i?aaiecaoeee (iaeeaaoeee
ainoaea?noaaiiiai naa?aaaoaeueiiai caeia, iaeeaaoeee aioo?aiiaai
aaethoiiai caeia, aaenaey, aeoeee, iaeeaaoeee), aeieaeiu auoue iienaiu a
Eieaa o/aoa oeaiiuo aoiaa. Eieaa o/aoa oeaiiuo aoiaa aeieaeia auoue
ne?aieaia ia/aoueth e iiaeienyie ?oeiaiaeeoaey e aeaaiiai aooaaeoa?a,
no?aieoeu i?iioia?iaaiu. Eni?aaeaiey iiaoo aiineoueny eeoue n ?ac?aoaiey
?oeiaiaeeoaey e aeaaiiai aooaaeoa?a n oeacaieai aeaou aianaiey
eni?aaeaiee.

O/ao iia?aoeee ii caeiai auaeaiiui ?aaioieeai i?aaei?eyoey e i?i/ei
th?eaee/aneei e oece/aneei eeoeai.

Aeey o/aoa ?an/aoia n ?aaioieeaie ii i?aaeinoaaeaiiui caeiai
i?aaeiacia/ai n/ao 73-1. I?aaeinoaaeaiea n?aaenoa io?aaeaaony ii AeO
73-1 a ei??aniiiaeaioeee n EO 50. Iiaaoaiea caaeieaeaiiinoe io?aaeaaony
ii EO 73-1 a ei??aniiiaeaioeee n niioaaonoaothueie n/aoaie a caaeneiinoe
io niiniaa aa iiaaoaiey. Aiaeeoe/aneee o/ao ii auaeaiiui aani?ioeaioiui
caeiai aaaeaony ii eaaeaeiio ?aaioieeo ioaeaeueii. Noiia aeaaeoi?neie
caaeieaeaiiinoe caaiueea, iiaaoaiiie a ?acoeueoaoa iiaeienaiey
niaeaoaiey i i?iuaiee aeieaa yaeyaony aeey i?aaiecaoeee – caeiiaeaaoea
i?i/ei aia?aaeecaoeeiiiui ?anoiaeii. A yoii neo/aa, iiaaoaiea
aeaaeoi?neie caaeieaeaiiinoe ii aica?aoo aani?ioeaioiiai caeia
io?aaeaaony ii AeO 91-2 a ei??aniiiaeaioeee n EO 73-1.

Aii?in ? 25

25.1 Aeaeu aaenaeae

Aaenaeue – yoi aeieaiaia iaycaoaeuenoai, ninoaaeaiiia ii no?iai
ii?aaeaeaiiie oi?ia e aeathuaa i?aai o?aaiaaoue oieaou oeacaiiie a iai
noiiu ii enoa/aiee oeacaiiiai n?iea.

Oiaa?iuie yaeythony aaenaey, auaeaaaaiua iieoiaoaeyie e caeac/eeaie
naiei iinoaaueeai e iiae?yae/eeai a ea/anoaa aa?aioee iineaaeothuae
iieaou. Iie io?aaeatho i?ioeann ion?i/ee ieaoaaeae. Iia?aoeee n yoeie
aaenaeyie aoaeoo ?anniio?aiu a ?acaeaea o/aoa ?an/aoia.

Oeiainiauie yaeythony aaenaey, auaeaaaaiua aaenaeaaeaoaeyie a ea/anoaa
aa?aioee aica?aoa e?aaeeoi?ai caeinoaiaaiiuo o ieo ia ii?aaeaeaiiue n?ie
aeaiaaeiuo n?aaenoa. Oeiainiaua aaenaey iiaoo auoue i?inouie e
ia?aaiaeiuie. I?inoie aaenaeue oeene?oao i?inooth caaeieaeaiiinoue
e?aaeeoi?o. Ia?aaiaeiie aaenaeue oeene?oao iiin?aaeiaaiioth
caaeieaeaiiinoue. Ii niaea?aeeo i?eeac iaeiiai noauaeoa oicyenoaaiiuo
ioiioaiee ae?oaiio noauaeoo (naiaio aeieaeieeo) oieaoeoue aeaiaaeiua
n?aaenoaa o?aoueaio noauaeoo, yaeythuaiony aea?aeaoaeai aeaiiiai
aaenaey.

25.2 Ii?yaeie io?aaeaiey a o/aoa. Oeiainiaua aaenaey, eae e ae?oaea
oeaiiua aoiaae, aeieaeiu auoue iienaiu a Eieaa o/aoa oeaiiuo aoiaa

I?eia?aoaiiua oeiainiaua aaenaey o/eouaatho ia n/aoa 58. Oeiainiaua
aeiaeaiey i?eieiathony e o/aoo a noiia oaeoe/aneeo cao?ao aeey
eiaanoi?a. Aeieoiaioaie, iiaeoaa?aeaeathueie ia?aoiae i?aaa
nianoaaiiinoe, iiaoo neoaeeoue aeou ia?aaea/e aaenaeae. I?ioeaiou ii
oeiainiaiio aaenaeth iiaoo aeeth/aoueny a aai iiieiaeueioth oeaio eee
iiea/eaaoueny naa?o iiieiaeueiie oeaiu.

A ia?aii neo/aa i?aaeuyaeaiiua e ieaoaaeo oeiainiaua aaenaey nienuaatho
ni n/aoa 58 a AeO 91. Iieo/aiiua ii aaenaeth ieaoaaee io?aaeatho ii AeO
n/aoia o/aoa aeaiaaeiuo n?aaenoa e EO 91.

I?e iieaoa i?ioeaioia ii oeiainiaiio aaenaeth naa?o iiieiaeueiie oeaiu
iieo/aiiua noiiu i?ioeaioia io?aaeatho ii AeO 50,51 e EO 91.
I?aaeuyaeaiiua caoai e iieaoa oeiainiaua aaenaey nienuaatho ni n/aoa 58
a AeO 91. Oeiainiaue ?acoeueoao io iia?aoeee n oeiainiauie aaenaeyie
nienuaatho ni n/aoa 91 ia n/ao 99.

Aii?in ? 26

26.1 O/ao iooiaeia

Yoi o/ao, a oiaea eioi?iai iooiaeu, eniieuecoaiua aeey ecaioiaeaiey
iniiaiie i?iaeoeoeee, ai aniiiiaaoaeueiuo oeaoao aeey oicyenoaaiiuo
ioaeae eee ?aaeecaoeee (aica?aoiua eee oeaiiua iooiaeu) e oiaiueoathuea
noiio cao?ao i?iecaiaenoaa, nienuaatho ii e?aaeeoo n/aoa “Iniiaiia
i?iecaiaenoai” a AeO iaoa?eaeueiuo n/aoia ia oiaiueoaiea cao?ao ii
noaouea “Iaoa?eaeu”. Ia iniiaaiee iaeeaaeiuo, ii eioi?ui naeaiu iooiaeu,
ninoaaeytho a?oiie?iai/ioth aaaeiiinoue. A iae oeacuaathony: iiia?
oeaoa, ioeoaea iinooieee iooiaeu (e?aaeeooaiua n/aoa, caeac, noaouee
?anoiaea) e AeO n/aoa.

O/ao a?aea e iioa?ue io i?inoiaa. A?ae – aioiaua ecaeaeey, a oaeaea
iieooaa?eeaou, ia niioaaonoaothuea noaiaea?oai. A neo/aa eni?aaeiiai
a?aea i?iaeoeoeey e ecaeaeey iiaoo auoue eniieueciaaiu iinea eni?aaeaiey
ii naiaio iacia/aieth. I?e ieii/aoaeueiii a?aea ecaeaeey i?iaeatho ii
i?eaieaiui oeaiai eee eniieuecotho eae nu?uea aeey ia?a?aaioee. A?ae
iiae?acaeaeytho ia: aioo?aiiee a?ae (iaia?oaeeaaaony aei ioi?aaee
i?iaeoeoeee iieoiaoaeth); aiaoiee a?ae (auyaeyaony iieoiaoaeai). Aiaoiee
a?ae io?aaeatho iicaea ia?eiaea ecaioiaeaiey, iiyoiio ioeaieaatho ii
iieiie i?iecaiaenoaaiiie naaanoieiinoe. Aioo?aiiee eni?aaeiue a?ae
ioeaieaatho ii noieiinoe cao?ao, naycaiiuo n eni?aaeaieai; anee a?ae
iaeni?aaei, oi ecaeaeey ecuiatho ec i?iecaiaenoaa. Aioo?aiiee a?ae
nienuaatho ia aeiiaiuo eeoe. Iioa?e io aiaoiaai a?aea nienuaatho ia
naaanoieiinoue aiaeiae/iie i?iaeoeoeee io/aoiiai ia?eiaea. N aeiiaieeia
a?aea acuneeaatho: noieiinoue eni?aaeaiey, iaoa?eaeia n o/aoii ca?ieaou
ia ia?aaioeo. Aiaeeoe/aneee o/ao aaaeoo ii aeaeai caa?aeiaaiiie
i?iaeoeoeee e noaoueyi ?anoiaeia. Neioaoe/aneee o/ao inouanoaeyaony ia
aeoeaiii n/aoa 28, ii AeO – noiiu ?anoiaeia ii eni?aaeaieth a?aea (EO
70, 10, 43). Ia AeO 28, nienuaatho naaanoieiinoue a?aea ieii/aoaeueiiai.
Nia?aiiua ii AeO 28 iioa?e nienuaatho n EO 28 a AeO 70 – eiaaea cao?aou
oaea?aeeaathony ec ca?ieaou, 76-2 — eiaaea cao?aou ioiinyony ia
iinoaaueeia; 10 – eiaaea eiaaony aiciiaeiinoue eniieueciaaiey
a?aeiaaiiuo ecaeaeee; i?iecaiaenoaa – eiaaea iioa?e ia iiaoo auoue
aiciauaiu e aeeth/athony a naaanoieiinoue i?iaeoeoeee. Iioa?e io a?aea a
iacaaa?oaiiia i?iecaiaenoai ia aeeth/atho.

E i?inoiyi ii aiaoiei i?e/eiai ioiinyo: aucaaiiua iiaea/ae yia?aee ni
noi?iiu, iaiinooieaieai iaoa?eaeia eee oiieeaa. Ioi?ieytho aeoii, aaea
aeatho oa?aeoa?enoeeo i?inoiy, i?iaeieaeeoaeueiinoue a aeiyo eee /anao n
oeacaieai a?aiaie ia/aea e eiioea, ?ann/eouaatho iioa?e, ii?aaeaeytho
i?e/eiu e aeiiaieeia. ?anoiaeu ii i?inoiyi ec-ca aiaoieo i?e/ei
neeaaeuaathony ec: iniiaiie ca?ieaou ca a?aiy i?inoiy; aeiiieieoaeueiie
ca?ieaou e io/eneaiee; noieiinoe oiieeaa e yia?aee. Cao?aou io?aaeathony
ia AeO 26 ii noaouea “Iioa?e io i?inoiaa”. I?e iieo/aiee noii ii
i?aaeuyaeaiiui i?aoaiceyi aeiiaieeai yoe ?anoiaeu nienuaathony ni n/aoa
76, noan/ao “?an/aou ii i?aoaiceyi” a EO 91-1. A ?anoiaeu ii i?inoiyi ii
aioo?aiiei i?e/eiai ioiinyo iniiaioth ca?ieaoo, noieiinoue
ec?anoiaeiaaiiuo oiieeaa e yia?aee. Yoe ?anoiaeu io?aaeatho ii AeO 25 ii
noaouea “Iioa?e io i?inoiaa”. I?inoie ioi?ieytho i?inoieiui eenoeii,
aaea oeene?otho i?e/eiu e a?aiy i?inoiy, ia/eneaiioth noiio iieaou ca
i?inoie e o. ae.

Aii?in ? 27

27.1 O/ao cao?ao aniiiiaaoaeueiiai i?iecaiaenoaa

Aniiiiaaoaeueiuie n/eoathony i?iecaiaenoaa, auiieiythuea ianeoaeeaaiea
?acee/iuie aeaeaie yia?aee, o?ainii?oiia ianeoaeeaaiea, ?aiiio iniiaiuo
n?aaenoa, ecaioiaeaiea eino?oiaioia, ooaiiia, caianiuo /anoae,
no?ieoaeueiuo aeaoaeae, eiino?oeoeee, aicaaaeaiea a?aiaiiuo nii?oaeaiee.

I?iecaiaenoaa ioiinyony e aniiiiaaoaeueiui, anee aeaiiue aeae
aeayoaeueiinoe ia yaeyaony iniiaiui. Ii AeO 23 – io?aaeathony i?yiua
?anoiaeu, naycaiiua iaiin?aaenoaaiii n auioneii i?iaeoeoeee, auiieiaieai
?aaio e ieacaieai oneoa, a oaeaea einaaiiua ?anoiaeu, naycaiiua n
oi?aaeaieai e ianeoaeeaaieai aniiiiaaoaeueiuo i?iecaiaenoa, e iioa?e io
a?aea. I?yiua ?anoiaeu nienuaathony a AeO 23 n EO n/aoia o/aoa
i?iecaiaenoaaiiuo caiania, ?an/aoia ii iieaoa o?oaea e ae?oaea.
Einaaiiua ?anoiaeu, naycaiiua n oi?aaeaieai e ianeoaeeaaieai
aniiiiaaoaeueiiai i?iecaiaenoaa, niae?athony ii AeO 25 e 26 e
nienuaathony a AeO 23. ?anoiaeu, naycaiiua n iioa?yie io a?aea ai
aniiiiaaoaeueiii i?iecaiaenoaa, nienuaathony ia n/ao 23 n EO 28.

Noiiu oaeoe/aneie naaanoieiinoe aioiaie i?iaeoeoeee aniiiiaaoaeueiiai
i?iecaiaenoaa iiaoo nienuaaoueny n EO 23 a AeO 20, 29, 90. A
naaanoieiinoue i?iaeoeoeee iiaoo aeeth/aoueny oieueei
iauai?iecaiaenoaaiiua ?anoiaeu, a iauaoicyenoaaiiua ?ani?aaeaeyoueny ii
aeaeai i?iaeoeoeee iniiaiiai i?iecaiaenoaa. A oao neo/ayo, eiaaea iao
aiciiaeiinoe oi/ii onoaiiaeoue, aeey eaeeo eiaiii iiae?acaeaeaiee
auiouaia i?iaeoeoeey, auiieiaiu ?aaiou eee ieacaiu oneoae
aniiiiaaoaeueiiai i?iecaiaenoaa, yoe ?anoiaeu ?ani?aaeaeythony
i?iii?oeeiiaeueii noiia i?yiuo ?anoiaeia, ca?ieaoa ?aaioieeia, iauaio
auiouaiiie i?iaeoeoeee e oae aeaeaa. I?e iaiaoiaeeiinoe ?anoiaeu
?ani?aaeaeythony oaeaea ii aeaeai auioneaaiie i?iaeoeoeee.

Aii?in ? 28

28.1 ?aca?ae?iaaiea i?aaenoiyueo ?anoiaeia e ieaoaaeae

?aca?au i?aaenoiyueo ?anoiaeia nicaeathony a oeaeyo ?aaiiia?iiai
aeeth/aiey i?aaenoiyueo ?anoiaeia a ecaea?aeee i?iecaiaenoaa eee
ia?auaiey. Iiaoo nicaeaaaoueny neaaeothuea ?aca?au: ia i?aaenoiyuoth
iieaoo ioioneia, auieaoo aaeaaiaeiiai aiciaa?aaeaeaiey ca auneoao eao,
iie?uoea ?anoiaeia ii ?aiiioo iniiaiuo n?aaenoa, aiciauaiea cao?ao ii
iiaeaioiaeoaeueiui ?aaioai, ia auieaoo aiciaa?aaeaeaiee ii eoiaai ?aaiou
ca aiae. Ii?yaeie nicaeaiey ?aca?aia ?aaoee?oaony caeiiiaeaoaeueiuie e
ii?iaoeaiuie aeoaie. Aeey iieo/aiey eioi?iaoeee i ninoiyiee e aeaeaeaiee
?aca?aia i?aaenoiyueo ?anoiaeia eniieuecotho ianneaiue n/ao 96.
Iia?aoeee ii ia/eneaieth io?aaeatho ii EO 96 e AeO 20, 23, 25,26 e o.i.
Oaeoe/aneea ?anoiaeu e ieaoaaee, inouanoaeaiiua ca n/ao ?aca?aiuo noii,
nienuaatho ia oiaiueoaiea ?aca?aia (AeO 96) n EO 10, 70 e o.i. Aeey
nicaeaiey niioaaonoaothueo ?aca?aia ioaeii i?aaeoniio?aoue eo nicaeaiea
a o/aoiie iieeoeea ia niioaaonoaothuee aiae, ninoaaeoue ?an/ao
aaeaiany/iuo io/eneaiee e inoaoea ?aca?aa ia ia/aei neaaeothuaai aiaea.
Iinea eiaaioa?ecaoeee ?an/aoia, ia/eneaiiua noiiu ?aca?aia aeiaiaeyo aei
aaee/eiu oaeoe/aneeo ?anoiaeia. I?e yoii anee oaeoe/aneea ?anoiaeu
i?aauoatho noiiu ia/eneaiiuo ?aca?aia, oi ia ?acieoeo ninoaaeytho
aeiiieieoaeueioth i?iaiaeeo ii aeiia/eneaieth ?aca?aia. Ia?aoiay
?acieoea ioi?ieyaony noi?ie?iai/iie caienueth. Aiaeeoe/aneee o/ao ii
n/aoo 96 aaaeaony ii ioaeaeueiui ?aca?aai.

28.2 O/ao ?anoiaeia ia iiaeaioiaeo e inaiaiea i?iecaiaenoaa

E ?anoiaeai ia iiaeaioiaeo e inaiaiea i?iecaiaenoaa, aoiaeyuei a
naaanoieiinoue i?iaeoeoeee, ioiinyony: cao?aou ia i?iaeoe?iaaiea e
eiino?oe?iaaiea iiauo aeaeia i?iaeoeoeee; ?ac?aaioea oaoiieiae/aneiai
i?ioeanna; iiaea?iecaoeee iai?oaeiaaiey; iai?aaeaiiua ia oeo/oaiea
ea/anoaa. I?eiaiyaony iaoiae io?aaeaiey i?iecaiaenoaaiiuo cao?ao a
ninoaaa ?anoiaeia aoaeoueo ia?eiaeia n iineaaeothuei ioianaieai eo ia
naaanoieiinoue i?iaeoeoeee. Ana cao?aou niae?athony ia n/aoao 20, 25, a
ii enoa/aiee ianyoea aeaeaaony i?iaiaeea: AeO 97 “?anoiaeu aoaeoueo
ia?eiaeia”, EO 20, 25. Eiaaea i?enooiatho e auioneo iiaie i?iaeoeoeee,
oi cao?aou ni n/aoa 97 “?anoiaeu aoaeoueo ia?eiaeia” nienuaathony
?aaiuie aeieyie a: AeO 20, EO “?anoiaeu aoaeoueo ia?eiaeia”. I?e i?yiii
ioianaiea ?anoiaeia ia naaanoieiinoue iiauo aeaeia i?iaeoeoeee, iiiaio
niaa?oaiey ?anoiaeia niaiaaeaao n iiiaioii aeeth/aiey eo a
naaanoieiinoue iiaie i?iaeoeoeee. ?anoiaeu iiaoo auoue aiciauaiu ca n/ao
i?eauee, a oaeaea ca n/ao aiaathaeaeaoiuo oiiaeia. I?eiaiaiea yoiai
iaoiaea i?aaeiieaaaao ninoaaeaiea niaou ?anoiaeia. Ana oaeoe/aneea
?anoiaeu a oa/aiea ianyoea o/eouaatho ia n/aoa 20, a ii ieii/aiee
ianyoea aeaeaaony caienue: AeO (“Oeaeaaua oeiaine?iaaiea e
iinooieaiey”), EO 20.

28.3 O/ao ?anoiaeia aoaeoueo ia?eiaeia

?anoiaeu aoaeoueo ia?eiaeia – yoi cao?aou, i?iecaaaeaiiua a io/aoiii
ia?eiaea, ii ioiinyueany e aoaeouei io/aoiui ia?eiaeai. Iniiaioth /anoue
?anoiaeia aoaeoueo ia?eiaeia ninoaaeytho ?anoiaeu ia iiaeaioiaeo e
inaiaiea i?iecaiaenoaa. E?iia oiai, ioiinyo ?anoiaeu ii ?aiiioo iniiaiuo
n?aaenoa (eiaaea ia nicaeaaony ?aiiioiue oiiae), ii iieaoa a?aiaeu
iauaeoia iniiaiuo n?aaenoa, ?anoiaeu ia ?aeeaio, ia i?eia?aoaiea
eeoeaicee, n iieaoie oneoa oaeaoiiiie e ?aaeeinayce, ia?a/eneyaiie ca
iineaaeothuea ia?eiaeu, e ae?. O/ao ?anoiaeia aoaeoueo ia?eiaeia
inouanoaeytho ii AeO aeoeaiiai n/aoa 97 n EO 10, 50, 51, 70, 69, 76 e
ae?. Aaeaiany/ii eee a ae?oaea n?iee, o/oaiiua ia AeO 97 ?anoiaeu,
nienuaatho a AeO 20, 23, 25, 26, 44 e ae?oaeo n/aoia. N?iee nienaiey
?anoiaeia aoaeoueo ia?eiaeia ?aaeaiaioe?othony caeiiiaeaoaeueiuie e
ii?iaoeaiuie aeoaie. Iai?eia?, ?anoiaeu ii ?aiiioo iniiaiuo n?aaenoa,
o/oaiiua a ia/aea aiaea ia n/aoa 97, nienuaatho aaeaiany/ii, eeai
i?iii?oeeiiaeueii iauaio i?iecaiaenoaa ii ianyoeai, eeai
i?iii?oeeiiaeueii ieaiiaui cao?aoai ia ?aiiio iniiaiuo n?aaenoa, eeai
?aaiiia?ii ii ianyoeai. Ec iauaai ninoaaa ?anoiaeia aoaeoueo ia?eiaeia
ioaeaeueiie eaeueeoeyoeeiiiie noaoueae ii n/aoo 20 io?aaeatho eeoue
?anoiaeu ii iiaeaioiaea e inaiaieth i?iecaiaenoaa. Inoaeueiua ?anoiaeu
aoaeoueo ia?eiaeia nienuaatho ni n/aoa 97 a AeO
niae?aoaeueii-?ani?aaeaeeoaeueiuo (25, 26) eee ae?oaeo n/aoia.

?anoiaeu ia ?aeeaio, ioiinyueany e aoaeouei ia?eiaeai, o/eouaathony ii
AeO 97 e EO 76, n iineaaeothuei. nienaieai ?anoiaeia n EO 97 a AeO
n/aoia o/aoa cao?ao i?iecaiaenoai e ?anoiaeia ia i?iaeaaeo.

Aii?in ? 29

29.1 O/ao, aeieoiaioaeueiia ioi?ieaiea i?iaeaaee i?iaeoeoeee e
ii?aaeaeaiee ?acoeueoaoa io i?iaeaaee

Ioa?ocea i?iaeoeoeee inouanoaeyaony a niioaaonoaee n aeiaiai?ii eoiee –
i?iaeaaee. Ii aeiaiai?o iinoaaee i?iaeaaaoe iaycoaony ia?aaeaoue
i?iaeoeoeeth, a iieoiaoaeue – i?eiyoue e iieaoeoue aa. A aeiaiai?a
oeacuaathony iaeiaiiaaiea, eiee/anoai, anni?oeiaio, ea/anoai,
eiiieaeoiinoue, oeaia, ii?yaeie ?an/aoia, ii/oiaua e ieaoaaeiua
?aeaeceou, ioa?oci/iua aeieoiaiou, iineaaenoaey ia?ooaiey oneiaee
aeiaiai?a e o.ae. Niaeanii oneiaeyi aeiaiai?a iieaoa iiaeao
i?iecaiaeeoueny i?aaeaa?eoaeueii a aeaea aaaina aei ioa?ocee eee iinea
aa ia?aaea/e iieoiaoaeth. Aaain iiaeao ia?a/eneyoueny a ethaie noiia e a
ethaua onoaiiaeaiiua aeiaiai?ii n?iee.

I?iaeoeoeey n/eoaaony ia?aoaaeoae a nianoaaiiinoue n iiiaioa aa
iieo/aiey eee iieo/aiey nii?iaiaeeoaeueiuo aeieoiaioia. Ioioneaaiay ni
neeaaea i?iaeoeoeey ioi?ieyaony ia?ae/iuie aeieoiaioaie.
I?eeac-iaeeaaeiay, aaea oeacuaathony iieoiaoaeue, iaeiaiiaaiea
i?iaeoeoeee, eiee/anoai, aeiaiai?iay oeaia, noiia, noieiinoue oiaeiaee,
iiea/eaaaiie naa?o oeaiu ia i?iaeoeoeeth. Iinea ioi?ieaiey
iiaeoaa?aeaeaaony iiaeienueth eeaaeiaueea e iieo/aoaey. I?e ioi?aaea
i?iaeoeoeee ii aeaeaciie aei?iaa auienuaaaony oaeaea aeaeaciiaei?iaeiay
iaeeaaeiay, ii?neei o?ainii?oii – eiiinaiaio.

Ia i?iaeoeoeeth, ioi?aaeyaioth o?ainii?oiuie i?aaiecaoeeyie,
auienuaaaony oiaa?ii-o?ainii?oiay iaeeaaeiay.

Auiieiaiiua ?aaiou ioi?ieythony i?eaii-naeaoi/iui aeoii, aaea
oeacuaathony aeaeu ?aaio, eo iauai e noieiinoue. Aeo iiaeienuaaaony
i?aaenoaaeoaeyie caeac/eea e iiae?yae/eea. I?e ieacaiee oneoa
auienuaathony ia?yae-caeac, eaeoaioeey e o.i.

Ana ia?ae/iua aeieoiaiou ia?aaeathony a aooaaeoa?eth aeey auienee
?an/aoiuo aeieoiaioia (ieaoaaeiuo o?aaiaaiee, n/aoia).

I?e i?aaeaa?eoaeueiie iieaoa i?iaeaaaoe auienuaaao n/ao, ia iniiaaiee
eioi?iai iieoiaoaeue ia?a/eneyao aaain ca i?aaenoiyuoth ioa?oceo
i?iaeoeoeee, auiieiyaioth ?aaioo, a iinoaauee ioi?ieyao n/ao-oaeoo?o,
eniieuecoaioth aeey en/eneaiey IAeN.

I?e aaciaee/iuo ?an/aoao eniieuecothony ieaoaaeiua o?aaiaaiey,
ieaoaaeiua ii?o/aiey, /aee e aee?aaeeoeau.

Aii?in ? 30

30.1 Aooaaeoa?neee o/ao cao?ao ia i?iecaiaenoai

Aeey o/aoa cao?ao ia i?iecaiaenoai i?iaeoeoeee eniieuecothony
neaaeothuea aeoeaiua n/aoa: 20, 21, 23, 25, 26, 28, 97 e ianneaiue n/ao
96. N/aoa 20 e 23 — eaeueeoeyoeeiiiua, ia ieo en/eneyaony oaeoe/aneay
naaanoieiinoue iniiaiiai e aniiiiaaoaeueiiai i?iecaiaenoa. A oa/aiea
ianyoea i?yiua cao?aou o/eouaathony ia iniiaaiee ia?ae/iuo aeieoiaioia a
naaanoieiinoe eiie?aoiuo aeaeia i?iaeoeoeee. ?anoiaeu, i?iecaaaeaiiua a
io/aoiii ia?eiaea, ii ioiinyueany e aoaeouaio a?aiaie (iai?eia?,
a?aiaeiay ieaoa, iiea/aiiay aia?aae), o/eouaathony ia n/aoa 97 e
nienuaathony n iaai aaeaiany/ii a aeiea, ioiinyuaeny e io/aoiiio
ia?eiaeo. *anoue einaaiiuo ?anoiaeia, aicieeathueo aaeaiany/ii,
o/eouaathony ia n/aoao 25, 26. Ia 25 o/eouaathony ?anoiaeu ii
ianeoaeeaaieth iniiaiiai (aniiiiaaoaeueiiai) i?iecaiaenoaa. E iei
ioiinyony: ?anoiaeu ii yenieoaoaoeee iaoei e iai?oaeiaaiey, io/eneaiey,
noieiinoue yeaeo?iyia?aee, niaci/iuo iaoa?eaeia e o.i.; eciin iniiaiuo
n?aaenoa i?iecaiaenoaaiiiai iacia/aiey, cao?aou ia ?aiiio; ?anoiaeu ii
oi?aaeaieth (ca?ieaoa n io/eneaieyie); oicyenoaaiiua ?anoiaeu
(ioiieaiea, inaauaiea, niaea?aeaiea iiiauaiee, a?aiaeiay ieaoa ca
i?iecaiaenoaaiiua iniiaiua n?aaenoaa) e ae?.

Ia n/aoa 26 o/eouaathony ?anoiaeu ii ianeoaeeaaieth e oi?aaeaieth
i?aaei?eyoeai. E iei ioiinyony: AOI ?anoiaeu (iieaoa n io/eneaieyie,
eiiaiaee?iai/iua, eaioeaey?neea, ii/oiaua ?anoiaeu e o.i.),
iauaoicyenoaaiiua ?anoiaeu (eciin e ?aiiio iniiaiuo n?aaenoa
oi?aaeai/aneiai e iauaoicyenoaaiiiai iacia/aiey, iieaoa o?oaea n
io/eneaieyie e o.ae.), nai?u e io/eneaiey, iai?iecaiaeeoaeueiua ?anoiaeu
(iioa?e io i?inoiaa ii aiaoiei i?e/eiai, iaaeinoa/e e ii?/e
iaoa?eaeueiuo oeaiiinoae ia neeaaeao) e ae?oaea.

?anoiaeu ?ani?aaeaeythony iaaeaeo aeaeaie i?iaeoeoeee i?iii?oeeiiaeueii
iniiaiie ca?ieaoa, ii?iaoeaiui eee ieaiiaui cao?aoai, niaoiui noaaeai ia
niaea?aeaiea e yenieoaoaoeeth iai?oaeiaaiey, ianna e iauaio i?iaeoeoeee,
eiee/anoao io?aaioaiiuo /aeiaaei-/ania, eiee/anoao iaoeii-/ania
iai?oaeiaaiey e ae?. Aeey ?ani?aaeaeaiey iauaoicyenoaaiiuo e
iauai?iecaiaenoaaiiuo ?anoiaeia ninoaaeythony niaoeeaeueiua aaaeiiinoe
?ani?aaeaeaiey. Nienaiea iiaeao i?iecaiaeeoueny iaiin?aaenoaaiii ia n/ao
90. Aeaiiue iaoiae nienaiey ia o?aaoao ?ani?aaeaeaiey ?anoiaeia iaaeaeo
iauaeoaie eaeueeoee?iaaiey. Auai? oiai eee eiiai niiniaa nienaiey
iauaoicyenoaaiiuo e iauai?iecaiaenoaaiiuo ?anoiaeia inouanoaeyaony
i?aaei?eyoeai naiinoiyoaeueii e aeieaeai auoue cae?aieai a o/aoiie
iieeoeea i?aaei?eyoey.

30.2 Nenoaia n/aoia aeey o/aoa cao?ao

A oa/aiea io/aoiiai ia?eiaea ii AeO 20, 23, 25, 26 niae?athony cao?aou
io/aoiiai ia?eiaea n iiae?acaeaeaieai ia i?yiua, ioiineiua a AeO 20 e 23
(iaiin?aaenoaaiii naycaiiua n i?iecaiaenoaii), e einaaiiua, ioiineiua a
AeO niae?aoaeueii – ?ani?aaeaeeoaeueiuo n/aoia 25 e 26, iaoneiaeaiiua
i?ioeannaie ianeoaeeaaiey i?iecaiaenoaa. ?anoiaeu, nia?aiiua ia 25 e 26,
iiaeeaaeao nienaieth a eiioea ia?eiaea a AeO 20 e 23 ii i?eiaaeeaaeiinoe
n iaeiia?aiaiiui eo ?ani?aaeaeaieai iaaeaeo iauaeoaie eaeueeoee?iaaiey.
N/aoa 25 e 26 cae?uaathony; eaeueeoee?oaony iieiay oaeoe/aneay
naaanoieiinoue aioiaie i?iaeoeoeee. I?e ?acaeaeaiee anao cao?ao ia
i?iecaiaenoaaiiua e ia?eiaee/aneea i?yiua i?iecaiaenoaaiiua cao?aou
niae?athony ii AeO 20 e 23, einaaiiua i?iecaiaenoaaiiua cao?aou – ii AeO
25 n EO n/aoia o/aoa i?iecaiaenoaaiiuo e oeiainiauo ?ano?nia. A eiioea
io/aoiiai ia?eiaea a ?an/ao naaanoieiinoe ioaeaeueiuo aeaeia i?iaeoeoeee
iiieii i?yiuo i?iecaiaenoaaiiuo cao?ao, aeeth/athony e einaaiiua,
o/oaiiua ii AeO 20, 23 e EO 25. Ia?eiaee/aneea aea cao?aou, niae?aaiua
ia n/aoa 26, i?e yoii aa?eaioa ia aeeth/athony a naaanoieiinoue iauaeoia
eaeueeoee?iaaiey, a nienuaathony a eiioea io/aoiiai ia?eiaea
iaiin?aaenoaaiii ia oiaiueoaiea au?o/ee io ?aaeecaoeee i?iaeoeoeee: AeO
46 EO 26.

Aii?in ? 31

31.1 Iiiaieeaoo?a e o/ao iauai?iecaiaenoaaiiuo ?anoiaeia

O/ao ?anoiaeia i?aaei?eyoey i?iecaiaeeony ii neaaeothuae iiiaieeaoo?a
cao?ao:

1) niaea?aeaiea aiia?aoa oi?aaeaiey;

2) niaea?aeaiea i?i/aai ia?niiaea;

3) aii?oecaoeey iniiaiuo n?aaenoa;

4) niaea?aeaiea caeaiee, nii?oaeaiee, eiaaioa?y;

5) oaeouee ?aiiio caeaiee, nii?oaeaiee, eiaaioa?y;

6) eciin iaeioeaiiuo e auno?ieciaoeaathueony i?aaeiaoia;

7) i?i/ea ?anoiaeu.

O/ao aaaeaony ia n/aoa “Iauai?iecaiaenoaaiiua ?anoiaeu”. A oa/aiea
ianyoea ia n/aoa io?aaeathony oaeoe/aneea ?anoiaeu, a ii ieii/aiee
ianyoea noiia ?acaeaaaony ia ?anoiaeu: a iniiaiii i?iecaiaenoaa – AeO
“Iniiaiia i?iecaiaenoai”, EO “Iauai?iecaiaenoaaiiua ?anoiaeu”; ai
aniiiiaaoaeueiii i?iecaiaenoaa – AeO “Aniiiiaaoaeueiua i?iecaiaenoaa”,
e?aaeeo “Iauai?iecaiaenoaaiiua ?anoiaeu”; a noiia ?anoiaeia, aucaaiiuo
a?aeii,

31.2 Iaoiaeu ?ani?aaeaeaiey

Aeey i?aaeeueiiai aeeth/aiey iauai?iecaiaenoaaiiuo ?anoiaeia a
naaanoieiinoue i?iaeoeoeee iaiaoiaeeii: ii?aaeaeeoue, iaaeaeo eaeeie
iauaeoaie aeieaeiu auoue ?ani?aaeaeaiu ?anoiaeu, ii?aaeaeeoue ninoaa e
noiio ?anoiaeia iiaeeaaeaueo ?ani?aaeaeaieth, aua?aoue aaco
?ani?aaeaeaiey. Iauai?eiyouie iieacaoaeyie ?ani?aaeaeaiey yaeythony:
io?aaioaiiua noaiei-/anu, /aeiaaei-/anu, iaoeii-aeie, ?ani?aaeaeaiea
i?iii?oeeiiaeueii niaoiui noaaeai. A niioaaonoaee n Oeiiaui ieaiii
n/aoia n/ao 20 i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee i cao?aoao ia
i?iecaiaenoai i?iaeoeoeee. Ii AeO 20 io?aaeathony i?yiua ?anoiaeu,
naycaiiua iaiin?aaenoaaiii n auioneii i?iaeoeoeee, a oaeaea ?anoiaeu
aniiiiaaoaeueiuo i?iecaiaenoa, einaaiiua ?anoiaeu, naycaiiua n
oi?aaeaieai e ianeoaeeaaieai iniiaiiai i?iecaiaenoaa, e iioa?e io a?aea.
Ii EO 20 io?aaeathony noiiu oaeoe/aneie naaanoieiinoe i?iaeoeoeee.
Aeaiiua noiiu nienuaathony a AeO 90, anee au?o/ea io ?aaeecaoeee
i?eciaaony ii oaeoo ioa?ocee. Naeueaei 20 ia eiiaoe ianyoea iieacuaaao
noieiinoue iacaaa?oaiiiai i?iecaiaenoaa. I?yiua ?anoiaeu nienuaathony ia
n/ao 20 n EO n/aoia o/aoa i?iecaiaenoaaiiuo caiania, ?an/aoia n
ia?niiaeii ii iieaoa o?oaea e ae?oaeo. I?aaiecaoeey aeieaeia aua?aoue
iaeei ec iaoiaeia ?ani?aaeaeaiey: i?iii?oeeiiaeueii i?yiui iaoa?eaeueiui
cao?aoai, iniiaiie ca?ieaoa i?iecaiaenoaaiiiai ia?niiaea, au?o/ea io
?aaeecaoeee i?iaeoeoeee, noiia i?yiuo cao?ao, ae?oaea iaoiaeu, ia
i?ioeai?a/auea caeiiiaeaoaeuenoao.

Aii?in ? 32

32.1 O/ao aioiaie i?iaeoeoeee

Aioiaay i?iaeoeoeey i?aaenoaaeyao niaie IIC, i?aaeiacia/aiiua aeey
i?iaeaaee, eioi?ua i?eieiathony e aooo/aoo ii oaeoe/aneie naaanoieiinoe.
Anee i?aaiecaoeey naiinoiyoaeueii ecaioaaeeaaao IIC, oi oaeoe/aneay
naaanoieiinoue ?ann/eouaaaony enoiaey ec anao oaeoe/aneeo cao?ao,
naycaiiuo n eo ecaioiaeaieai – eniieueciaaiiuo ?ano?nia, nu?uey,
iaoa?eaeia, oiieeaa, yia?aee, iniiaiuo n?aaenoa, o?oaeiauo ?ano?nia. A
aooo/aoa aioiaoth i?iaeoeoeeth iiaeii o/eouaaoue eae ii oaeoe/aneie
i?iecaiaenoaaiiie naaanoieiinoe, oae e ii ii?iaoeaiie. A caaeneiinoe io
ecae?aaiiai niiniaa caaeneo ii?yaeie io?aaeaiey aioiaie i?iaeoeoeee ia
n/aoao aooaaeoa?neiai o/aoa.

Neioaoe/aneee o/ao auionea aioiaie i?iaeoeoeee. I?e eniieueciaaiee aeey
o/aoa cao?ao ia i?iecaiaenoai i?iaeoeoeee n/aoa 40 “Auione i?iaeoeoeee
(?aaio, oneoa)” neioaoe/aneee o/ao aioiaie i?iaeoeoeee inouanoaeytho ia
n/aoa 43 ii ii?iaoeaiie eee ieaiiaie naaanoieiinoe.

Ii aeaaaoo n/aoa 40 io?aaeatho oaeoe/aneoth naaanoieiinoue, a ii
e?aaeeoo – ii?iaoeaioth eee ieaiiaoth.

Oaeoe/aneoth naaanoieiinoue nienuaatho n e?aaeeoa n/aoia 20, 23, 29
“Ianeoaeeaathuea i?iecaiaenoaa e oicyenoaa” e ae?. a aeaaao n/aoa 40.

Ii?iaoeaioth eee ieaiiaoth naaanoieiinoue nienuaatho n e?aaeeoa n/aoa 40
a aeaaao n/aoia 43 “Aioiaay i?iaeoeoeey”, 90 “I?iaeaaee” e ae?oaeo
n/aoia (10, 11, 21, 28, 41 e ae?.).

Niiinoaaeaieai aeaaaoiauo e e?aaeeoiauo iai?ioia ii n/aoo 40 ia 1-a
/enei ianyoea ii?aaeaeytho ioeeiiaiea oaeoe/aneie naaanoieiinoe
i?iaeoeoeee io ii?iaoeaiie eee ieaiiaie e nienuaatho n e?aaeeoa n/aoa 40
a aeaaao n/aoa 90 “I?iaeaaee”. I?e yoii i?aauoaiea oaeoe/aneie
naaanoieiinoe i?iaeoeoeee iaae ii?iaoeaiie eee ieaiiaie nienuaatho
aeiiieieoaeueiie i?iaiaeeie, a yeiiiieth – niiniaii “e?aniia noi?ii”.
N/ao 40 cae?uaatho aaeaiany/ii, e naeueaei ia io/aoioth aeaoo ii ia
eiaao.

I?e eniieueciaaiee n/aoa 40 ioiaaeaao iaiaoiaeeiinoue a ninoaaeaiee
ioaeaeueiuo ?an/aoia ioeeiiaiee oaeoe/aneie naaanoieiinoe i?iaeoeoeee io
noieiinoe aa ii o/aoiui oeaiai ii aioiaie, ioa?oaeaiiie e i?iaeaiiie
i?iaeoeoeee, iineieueeo auyaeaiiia ioeeiiaiea ii aioiaie i?iaeoeoeee
n?aco nienuaatho ia n/ao 90 “I?iaeaaee”.

A aooaaeoa?neii aaeaina aioiaoth i?iaeoeoeeth io?aaeatho:

ii oaeoe/aneie i?iecaiaenoaaiiie naaanoieiinoe (anee ia eniieuecoaony
n/ao 40);

ii ii?iaoeaiie eee ieaiiaie naaanoieiinoe (anee eniieuecoaony n/ao 40);

ii iaiieiie (nie?auaiiie) oaeoe/aneie naaanoieiinoe (ii i?yiui noaoueyi
?anoiaeia), eiaaea iauaoicyenoaaiiua ?anoiaeu nienuaathony ni n/aoa 26
“Iauaoicyenoaaiiua ?anoiaeu” a aeaaao n/aoa 90 “I?iaeaaee”;

ii iaiieiie ii?iaoeaiie eee ieaiiaie naaanoieiinoe (i?e eniieueciaaiee
n/aoa 40 e nienaiee iauaoicyenoaaiiuo ?anoiaeia ni n/aoa 26 ia n/ao 90).

I?e aeo?iaeueii-i?aea?iie oi?ia o/aoa noiia oaeoe/aneie naaanoieiinoe
auiouaiiie i?iaeoeoeee oeacuaaaony e aeo?iaea-i?aea?a ? 10/1 a AeO 43 e
EO 20. N/ao 43 – aeoeaiue, eiaaioa?iue. Naeueaei iieacuaaao oaeoe/aneoth
naaanoieiinoue inoaoea aioiaie i?iaeoeoeee; iai?io ii AeO – oaeoe/aneoth
naaanoieiinoue auiouaiiie i?iaeoeoeee; iai?io ii EO – oaeoe/aneoth
naaanoieiinoue ioa?oaeaiiie io/aoiii ianyoea i?iaeoeoeee.

32.2 Aeieoiaioaoeey ii aeaeaeaieth aioiaie i?iaeoeoeee, aa ioa?ocea e
i?iaeaaea

Iinooieaiea ec i?iecaiaenoaa aioiaie i?iaeoeoeee ioi?ieyaony
iaeeaaeiuie, niaoeeoeeaoeeyie, i?eaiiuie aeoaie.

Ioione aioiaie i?iaeoeoeee ioi?ieyaony iaeeaaeiuie.

A caaeneiinoe io io?aneaaie niaoeeoeee i?aaiecaoeee iiaoo i?eiaiyoue
niaoeeaeece?iaaiiua oi?iu aeieoiaioia n oeacaieai a ieo iaycaoaeueiuo
?aeaeceoia.

Iniiaaieai aeey auienee iaeeaaeiuo yaeythony ?anii?yaeaiey
?oeiaiaeeoaey, a oaeaea aeiaiai? n iieoiaoaeai .

Iaeeaaeiua auienuaathony ia neeaaea eee a ioaeaea nauoa a /aou?ao
yecaiiey?ao e ia?aaeathony a aooaaeoa?eth aeey ?aaeno?aoeee a aeo?iaea
iaeeaaeiuo ia ioione aioiaie i?iaeoeoeee e iiaeiene eo aeaaiui
aooaaeoa?ii.

Ec aooaaeoa?ee iiaeienaiiua iaeeaaeiua aica?auathony a ioaeae nauoa.
Iaeei yecaiiey? iaeeaaeiie ia?aaeaaony eeaaeiaueeo, aoi?ie neoaeeo
iniiaaieai aeey auienee n/aoa-oaeoo?u, o?aoee e /aoaa?oue ia?aaeathony
iieo/aoaeth aioiaie i?iaeoeoeee. Ia anao yecaiiey?ao iaeeaaeiie
iieo/aoaeue iaycai ?anienaoueny a iieo/aiee i?iaeoeoeee.

I?e auaica i?iaeoeoeee /a?ac i?iioneiie ioieo iaeei yecaiiey? iaeeaaeiie
(/aoaa?oue) inoaaony o neoaeau io?aiu, a o?aoee yecaiiey? ia?aaeaaony
iieo/aoaeth a ea/anoaa nii?iaiaeeoaeueiiai aeieoiaioa ia a?oc.

Aii?in ? 33

33.1 O/ao ioa?oaeaiiie i?iaeoeoeee, ?aaio, oneoa

Aioiaay i?iaeoeoeey e oiaa?u ioa?oaeaiiua iiaoo io?aaeaoueny a o/aoa e
aaeaina ii iieiie eee iaiieiie oaeoe/aneie i?iecaiaenoaaiiie
naaanoieiinoe.

Ioa?oaeaiiay eee i?aaeuyaeaiiay aioiaay i?iaeoeoeey ii oeaiai
?aaeecaoeee (aeeth/ay IAeN e aeoeecu) io?aaeaaony ii AeO 62 e EO 90.

Iaeiia?aiaiii naaanoieiinoue nienuaaaony a AeO 90 n EO 43.

Anee au?o/ea io i?iaeaaee ioa?oaeaiiie i?iaeoeoeee ii?aaeaeaiiia a?aiy
ia iiaeao auoue i?eciaia a aooo/aoa (iai?eia?, i?e yenii?oa
i?iaeoeoeee), oi aeey o/aoa eniieuecotho n/ao 45. I?e ioa?ocea
nienuaaaony n EO 43 a AeO 45.

Iinea i?eciaiee au?o/ee io i?iaeaaee i?iaeoeoeee iinoaauee nienuaaao aa
n EO 45 a AeO 90. Iaeiia?aiaiii noieiinoue ii oeaia ?aaeecaoeee
(aeeth/ay IAeN e aeoeecu) io?aaeaaony EO 90 e AeO 62.

Noieiinoue naeaiiuo ?aaio e ieacaiiuo oneoa nienuaaaony ii oaeoe/aneie
eee ii?iaoeaiie naaanoieiinoe n EO 20 eee 40 a AeO 90 ii ia?a
i?aaeuyaeaiey n/aoa ca auiieiaiiua ?aaiou e oneoae. Iaeiia?aiaiii noiio
au?o/ee io?aaeatho ii EO 90 e AeO 62.

33.2 O/ao eiiia?/aneeo ?anoiaeia

Aaaeaony ia n/aoa 44 “Eiiia?/aneea ?anoiaeu” ii noaoueyi cao?ao.
?anoiaeu ia oiaeiaeo e o?ainii?oe?iaeo i?iaeoeoeee aeeth/atho a
naaanoieiinoue i?iaeoeoeee i?yiui iooai. Anee yoiai naeaeaoue
iaaiciiaeii, oi iie ?ani?aaeaeythony iaaeaeo ioaeaeueiuie aeaeaie
ioa?oaeaiiie i?iaeoeoeee aaeaiany/ii niioaaonoaaiii aano, iauaio,
i?iecaiaenoaaiiie naaanoieiinoe eee enoiaey ec ae?oaeo iieacaoaeae. Ana
?anoiaeu aaeaiany/ii iieiinoueth ioiinyony ia naaanoieiinoue
ioa?oaeaiiie i?iaeoeoeee, a oii /enea: noieiinoue iaoa?eaeia,
eniieueciaaiiuo ia oiaeiaeo aioiaie i?iaeoeoeee, iieaoa oneoa ii
o?ainii?oe?iaea i?iaeoeoeee, ca?ieaoa ca auiieiaiiua ?aaiou, io/eneaiey
a ONN. Anee i?iaeoeoeey ia ?aaeeciaaia, oi eiiia?/aneea ?anoiaeu ia aa
naaanoieiinoue ia ioiinyony. Noiia eiiia?/aneeo ?an/aoia nienuaaaony ia
?aaeecaoeeth i?iaeoeoeee – n/ao “?aaeecaoeey i?iaeoeoeee” e ia
ioa?oaeaiioth i?iaeoeoeeth – n/ao “Oiaa?u ioa?oaeaiiua”. I?e caeeth/aiee
aeiaiai?a iaaeaeo iinoaaueeii e iieoiaoaeai a iai ii?aaeaeythony oneiaey
iinoaaee i?iaeoeoeee, a niioaaonoaee n eioi?uie ?ani?aaeaeythony
iaycaiiinoe e ninoaa ?anoiaeia, naycaiiuo n aeinoaaeie i?iaeoeoeee. Yoe
?anoiaeu aeeth/athony a ninoaa ?anoiaeia ia i?iaeaaeo (eiiia?/aneeo).

Aii?in ? 34

34.1 O/ao ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa

I?aaiecaoeee iieo/atho iniiaioth /anoue i?eauee io i?iaeaaee
i?iaeoeoeee, oiaa?ia, ?aaio e oneoa. I?eaueue io i?iaeaaee i?iaeoeoeee
ii?aaeaeytho eae ?acieoeo iaaeaeo au?o/eie io i?iaeaaee i?iaeoeoeee a
aeaenoaothueo oeaiao aac IAeN e aeoeecia, yenii?oiuo iioeei e cao?aoaie
ia aa i?iecaiaenoai e i?iaeaaeo.

Oeiainiaue ?acoeueoao io i?iaeaaee ii?aaeaeytho ii n/aoo 90 –
i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee i aeioiaeao e ?anoiaeao,
naycaiiuo n iau/iuie aeaeaie aeayoaeueiinoe, a oaeaea aeey ii?aaeaeaiey
oeiainiaiai ?acoeueoaoa ii iei.

E n/aoo 90 iiaoo auoue ioe?uou neaaeothuea noan/aoa:

1 «Au?o/ea»;

2 «Naaanoieiinoue i?iaeaae»;

3 «IAeN»;

4 «Aeoeecu»;

9 «I?eaueue/oauoie io i?iaeaae».

Noiia au?o/ee io i?iaeaaee i?iaeoeoeee, oiaa?ia, auiieiaiey ?aaio,
ieacaiey oneoa io?aaeaaony ii EO 90-1 e AeO 62. Iaeiia?aiaiii
naaanoieiinoue nienuaaaony n EO 43, 41, 44, 20 a AeO 90-2. Ia/eneaiiua
noiiu IAeN e aeoeecia io?aaeatho ii AeO 90-3, 90-4 EO 68. 90-9
«I?eaueue/oauoie io i?iaeaae» i?aaeiacia/ai aeey auyaeaiey oeiainiaiai
?acoeueoaoa io i?iaeaae ca io/aoiue ianyoe.

Caiene ii noan/aoai i?iecaiaeyo iaeiieoaeueii a oa/aiea io/aoiiai aiaea.
Aaeaiany/ii niiinoaaeaieai niaieoiiiai AeO iai?ioa 90-2, 3, 4 e EO
iai?ioa ii 90-1 ii?aaeaeytho oeiainiaue ?acoeueoao io i?iaeaae ca
io/aoiue ianyoe. Auyaeaiioth i?eaueue eee oauoie aaeaiany/ii
caeeth/eoaeueiuie i?iaiaeeaie nienuaatho ni n/aoa 90-9 ia n/ao 99. Oaeei
ia?acii, neioaoe/aneee n/ao 90 aaeaiany/ii cae?uaaaony e naeueaei ia
io/aoioth aeaoo ia eiaao.

Ii ieii/aiee io/aoiiai aiaea ana noan/aoa, ioe?uoua e n/aoo 90 (e?iia
noan/aoa 9), cae?uaathony aioo?aiieie caienyie ia n/ao 90-9.
Aiaeeoe/aneee o/ao ii n/aoo 90 aaaeoo ii eaaeaeiio aeaeo i?iaeaiiie
i?iaeoeoeee, oiaa?ia, auiieiaiiuo ?aaio e ieacaiiuo oneoa.

34.2 Neioaoe/aneee e aiaeeoe/aneee o/ao i?iaeaaee i?iaeoeoeee, ?aaio,
oneoa. Iaeiaiaay iieeoeea ii ioa?ocea

Neioaoe/aneee e aiaeeoe/aneee o/ao inouanoaeyaony ia n/aoa 90, eioi?ue
i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee i aeioiaeao e ?anoiaeao, a
oaeaea aeey ii?aaeaeaiey oeiainiaiai ?acoeueoaoa ii iei. I?aaei?eyoey ii
ia?a i?eciaiey au?o/ee io?aaeatho noiio ?an/aoiuo aeieoiaioia ii EO 90-1
e AeO 62. Iaeiia?aiaiii a AeO 90, noan/ao “Naaanoieiinoue i?iaeaae”
nienuaaaony naaanoieiinoue ioa?oaeaiiie i?iaeoeoeee n EO 40, 43, 45, 20.
Nthaea aea nienuaathony nauoiaua ?anoiaeu, ioiinyueany e ?aaeeciaaiiie
i?iaeoeoeee (ni n/aoa 44). E?iia oiai, a AeO 90-3, 4 “IAeN”, “Aeoeecu”
ioiinyony iiaeeaaeauea iieaoa iieoiaoaeai noiiu IAeN, aeoeecia a
ei??aniiiaeaioeee n EO 68. Oaeei ia?acii, ia 90 iaeiieoaeueii a oa/aiea
io/aoiiai ia?eiaea auyaeyaony eae au?o/ea (ii EO noan/aoa “Au?o/ea”),
oae e naaanoieiinoue i?iaeaae (ii AeO noan/aoa “Naaanoieiinoue
i?iaeaae”), a oaeaea noiiu ia/eneyaiuo iaeiaia (ii AeO noan/aoa “IAeN”).
Aaeaiany/ii niaieoiiua AeO iai?iou 90-2, 90-3, 90-4 e ae?.
niiinoaaeythony n EO iai?ioii 90-1 e ii?aaeaeyaony oeiainiaue ?acoeueoao
io i?iaeaae ca io/aoiue ianyoe. Aeaiiue oeiainiaue ?acoeueoao
aaeaiany/ii caeeth/eoaeueiuie iai?ioaie io?aaeaaony ii noan/aoo 90-9 a
ei??aniiiaeaioeee ni n/aoii 99. Oaeei ia?acii, n/ao 90 oi?ie?oao
oeiainiaue ?acoeueoao io i?iaeaae, a aeoeaiue n/ao 62 iaiauaao
eioi?iaoeeth i ?an/aoao n iieoiaoaeyie e caeac/eeaie (ii AeO oeene?oaony
caaeieaeaiiinoue, ii EO aa iiaaoaiea).

34.3 Iaeiaiaay iieeoeea ii ioa?ocea

I?e ia?aoiaea ia o/aoioth iieeoeeo «ii ioa?ocea» aeaoie ?aaeecaoeey
ioa?oaeaiiuo, ii ia iiea/aiiuo oiaa?ia (?aaio, oneoa) neaaeoao n/eoaoue
aeaiue iieaou. I?e yoii iaycaiiinoue ii oieaoa IAeN aicieeaao ii ia?a
iinooieaiey iieaou.

Aii?in ? 35

35.1 O/ao ?an/aoia n iieoiaoaeyie e caeac/eeaie

Aeey iaiauaiey eioi?iaoeee i ?an/?oao n iieoiaoaeyie e caeac/eeaie
i?aaeiacia/ai aeoeaii – ianneaiue n/?o 62. Ia noiiu iieaou ca
ioa?oaeaiioth i?iaeoeoeeth, auiieiaiiua ?aaiou e ieacaiiua oneoae
i?aaeuyaeythony ?an/aoiua aeieoiaiou: AeO 62 EO 90.

I?e iiaaoaiee caaeieaeaiiinoe nienuaatho n EO 62 a AeO n/aoia aeaiaaeiuo
n?aaenoa.

I?e i?iaeaaea aii?oece?oaiiai eiouanoaa noieiinoue ii oeaiai i?iaeaaee
nienuaatho a AeO 62 n EO 91. Iinooieaiea ieaoaaeae ca i?iaeaiiia
eiouanoai io?aaeatho ii AeO 51, 52, 50, 55 e EO 62. Ia n/aoa 62
io?aaeatho noiiu iieo/aiiuo aaainia e i?aaeaa?eoaeueiie iieaou ca
iinoaaeaiioth i?iaeoeoeeth, a oaeaea aicieeathuea noiiiaua e eo?niaua
?acieoeu. Noiiu iieo/aiiuo aaainia e i?aaeaa?eoaeueiie iieaou o/eouaatho
ii AeO n/aoia o/aoa aeaiaaeiuo n?aaenoa e EO 62. I?e yoii noiiu
iieo/aiiuo aaainia e i?aaeaa?eoaeueiie iieaou o/eouaatho ia n/aoa 62
iainiaeaiii.

Iieiaeeoaeueiua noiiiaua ?acieoeu io?aaeatho ii AeO 62 e EO 90.
Io?eoeaoaeueiua noiiiaua ?acieoeu ioi?ieytho ii yoei n/aoai
noi?ie?iai/iie caienueth.

Iieiaeeoaeueiua eo?niaua ?acieoeu o/eouaatho ii AeO 62 e EO 91, a
io?eoeaoaeueiua – ii AeO 91 e EO 62.

Iaaino?aaiaaiiay a n?ie caaeieaeaiiinoue iieoiaoaeae e caeac/eeia
nienuaaaony n EO 62 a AeO 63 eee 91.

Aiaeeoe/aneee o/ao ii n/aoo 62 aaaeoo ii eaaeaeiio n/aoo.

35.2 ?an/aou aaainaie. ?an/aou aaenaeyie i?inouie e oeiainiauie.
Iiaaoaiea aeaaeoi?neie caaeieaeaiiinoe iooai acaeii?an/aoia

?an/aou aaainaie

Iiae aaainii iiae?acoiaaaaony i?aaeiieaoa, inouanoaeaiiay a n/ao
aoaeouae iinoaaee i?iaeoeoeee, auiieiaiey ?aaio eeai ieacaiey oneoa. I?e
iinooieaiee ia ?an/aoiue n/ao eee a eanno aeaiaaeiuo n?aaenoa io ae?oaie
i?aaiecaoeee: AeO 50, 51 EO 62.

Niaeanii Eino?oeoeee ii i?eiaiaieth Ieaia n/aoia aaainu iieo/aiiua
o/eouaathony ia n/aoa 62, noan/ao “?an/aou n iieoiaoaeyie e
caeac/eeaie”. Iinea oaeoe/aneie ?aaeecaoeee i?iaeoeoeee i?aaiecaoeey
i?iecaiaeeo ca/ao ?aiaa iieo/aiiie i?aaeaa?eoaeueiie iieaou a n/ao
aeaiiie iinoaaee i?iaeoeoeee.

?an/aou aaenaeyie i?inouie e oeiainiauie.

I?eiaiyaony oiaa?iue (eiiia?/aneee) aaenaeue, eioi?ue eiaao
aeaienoaaiiue oa?aeoa?, i?iyaeythueeny a oii, /oi ii ooieoeeiie?oao, eae
oeaiiay aoiaaa, e eae n?aaenoai ?an/aoia, o/eouaaaiuo ia n/aoao o/aoa
?an/aoia n iieoiaoaeyie e caeac/eeaie.

AeO 62.1 EO 90.1 I?iecaaaeaia ioa?ocea

AeO 62.3 EO 62 Ia?aaeai aaenaeue

AeO 51 EO 62.3 aaenaeue iiaaoai

Aiaeeoe/aneee o/ao ii n/aoo 62 aaaeaony ii eaaeaeiio i?aaeuyaeaiiiio
iieoiaoaeth eee caeac/eeo n/aoo – iieo/aiea aeaiiuo i caaeieaeaiiinoe,
iaania/aiiie: aaenaeyie, n?ie iinooieaiey aeaiaaeiuo n?aaenoa ii eioi?ui
ia ianooiee; e aaenaeyie aeeneiioe?iaaiiuie (o/oaiiuie) a aaieao;
aaenaeyie, ii eioi?ui aeaiaaeiua n?aaenoaa ia iinooieee a n?ie.

Iiaaoaiea aeaaeoi?neie caaeieaeaiiinoe iooai acaeii?an/aoia.

Aeey acaeiiiai iiaaoaiey caaeieaeaiiinoae ninoaaeytho aeou n
iiaeoaa?aeaeaieai caaeieaeaiiinoae e iienaieai ii?yaeea eo iiaaoaiey.
Acaeiica/aoiua iia?aoeee auaatho aeaonoi?iiiea e iiiainoi?iiiea.
Aeaonoi?iiiea acaeiica/aou i?iaiaeyony ii niaeaoaieth iaaeo noi?ii eeai
ii cayaeaieth iaeiie ec ieo. A iiiainoi?iiiae naeaeea o/anoaoao aieaa
aeaoo noi?ii. Caaeieaeaiiinoue noi?ii, io?aaeaiiay a aeoa,
nii?iaiaeaeaaony nnueeaie ia iiaeoaa?aeaeathuea aeieoiaiou: aeiaiai?a,
iaeeaaeiua, n/aoa-oaeoo?u, aeou auiieiaiiuo ?aaio, ieaoaaeiua
aeieoiaiou. A aeoa acaeiica/aoa ioaeaeueiie no?ieie auaeaeytho noiio
IAeN, ioiinyuaainy e eaaeaeiio iaycaoaeuenoao. Aeaoa, ia eioi?oth
i?iaiaeeony acaeiica/ao, n/eoaaony aeaoie iieaou.

Aii?in ? 36

36.1 O/ao aeioiaeia aoaeoueo ia?eiaeia. Oi?ie?iaaiea eiia/iiai
oeiainiaiai ?acoeueoaoa. O/ao oeiainiauo ?acoeueoaoia io ?aaeecaoeee
i?iaeoeoeee. O/ao oeiainiauo ?acoeueoaoia io i?i/ae ?aaeecaoeee

Aeey o/aoa aeioiaeia, ioiinyueony e aoaeouei io/aoiui ia?eiaeai,
eniieuecotho ianneaiue n/ao 98. Ii EO o/eouaatho aeioiaeu, ioiinyueany e
aoaeouei ia?eiaeai, i?aaenoiyuea iinooieaiey caaeieaeaiiinoae, aeioiaeu,
aicieeathuea aneaaenoaea i?aauoaiey acuneeaaaiuo n aeiiaieeia
iaaeinoathueo oeaiiinoae iaae eo aaeainiaie noieiinoueth. Ii AeO
io?aaeatho nienaiea aeioiaeia aoaeoueo ia?eiaeia ia i?eaueue io/aoiiai
aiaea.

E n/aoo 98 iiaoo auoue ioe?uou noan/aoa:

98-1 “Aeioiaeu, iieo/aiiua a n/ao aoaeoueo ia?eiaeia”; o/eouaathony
aeioiaeu, ioiinyueany e aoaeouei io/aoiui ia?eiaeai – a?aiaeiay e
eaa?oe?iay ieaoa, ca eiiioiaeueiua oneoae, iieueciaaiea n?aaenoaaie
nayce e ae?

98-2 “I?aaenoiyuea iinooieaiey caaeieaeaiiinoe ii iaaeinoa/ai,
auyaeaiiui ca i?ioeua aiaeu”; o/eouaatho i?aaenoiyuea iinooieaiey
caaeieaeaiiinoe ii iaaeinoa/ai, auyaeaiiui ca i?ioeua aiaeu.

98-3 “?acieoea iaaeaeo noiiie, iiaeeaaeauae acuneaieth n aeiiaiuo eeoe,
e aaeainiaie noieiinoueth ii iaaeinoa/ai oeaiiinoae”; o/eouaatho
?acieoeo iaaeaeo acuneeaaaiie n aeiiaiuo eeoe noiiie ca iaaeinoathuea
oeaiiinoe e eo aaeainiaie noieiinoueth.

98-4 “Eo?niaua ?acieoeu” o/eouaatho iieiaeeoaeueiua e io?eoeaoaeueiua
eo?niaua ?acieoeu.

Aiaeeoe/aneee o/ao ii n/aoo 98 inouanoaeyaony ii eaaeaeiio aeaeo
aeioiaeia, iaaeinoa/, iaaeinoathueo oeaiiinoae, eo?niauo ?acieoe (ii
aaethoiiio n/aoo, ii ?an/aoai n iiaeio/aoiuie eeoeaie e o.i.), a ii
?an/aoai n ?aciuie aeaaeoi?aie e e?aaeeoi?aie – ii eaaeaeiio aeieao.

?aoi?iaoeey aaeaina – yoi nienaiea i?eauee (oauoea), iieo/aiiie ca aiae.
Aa i?iaiaeyo, iinea oiai eae aoaeao io?aaeaia iineaaeiyy oicyenoaaiiay
iia?aoeey oe?iu.

?aoi?iaoeey aaeaina ninoieo ec aeaoo yoaiia:

– cae?uaatho n/aoa, ia eioi?uo a oa/aiea aiaea o/eouaaeenue aeioiaeu,
?anoiaeu e oeiainiaua ?acoeueoaou. Yoi n/aoa 90 e 91;

– aeeth/atho oeiainiaue ?acoeueoao, iieo/aiiue oe?iie ca i?ioaaeoee
aiae, a ninoaa ia?ani?aaeaeaiiie i?eauee eee iaiie?uoiai oauoea.

Oeiainiaue ?acoeueoao ii iau/iui aeaeai aeayoaeueiinoe io?aaeatho ia
n/aoa 90. E iaio ioe?uaatho noan/aoa: 90-1 «Au?o/ea»; 90-2
«Naaanoieiinoue i?iaeaae»; 90-3 «IAeN»; 90-4 «Aeoeecu»; 90-9
«I?eaueue/oauoie io i?iaeaae».

31 aeaeaa?y aooaaeoa?o iaiaoiaeeii cae?uoue ana noan/aoa, ioe?uoua e
n/aoo 90.

EO naeueaei 90-1 cae?uaatho AeO 90-1 EO 90-9

AeO naeueaei 90-2, 90-3, 90-4 cae?uaatho AeO 90-9 EO 90-2 (90-3,
90-4…)

A ?acoeueoaoa naeaeaiiuo i?iaiaeie AeO e EO iai?iou ii noan/aoai 90
aoaeoo ?aaiu e ii ninoiyieth ia 1 yiaa?y neaaeothuaai aiaea naeueaei eae
ii n/aoo 90 a oeaeii, oae e ii anai ioe?uoui noan/aoai aoaeao ?aaii
ioeth.

Nienaiea oeiainiaiai ?acoeueoaoa

Eaaeaeue ianyoe oeiainiaue ?acoeueoao ii?aaeaeyaony niiinoaaeaieai
iai?ioia ii n/aoai 90 e 91. Yoio ?acoeueoao nienuaaaony ia n/ao 99.

?acoeueoao io iau/iuo aeaeia aeayoaeueiinoe – AeO 90-9 EO 99 i?eaueue

AeO 99 EO 90-9 oauoie

?acoeueoao io i?i/eo aeaeia – AeO 91-9 EO 99 i?eaueue

AeO 99 EO 91-9 oauoie

*?acau/aeiua aeioiaeu e ?anoiaeu o/eouaatho iaiin?aaenoaaiii ia n/aoa
99. Caeanue aea io?aaeatho ia/eneaiea iaeiaa ia i?eaueue, oo?aou ca
iaeiaiaua i?aaiia?ooaiey. A ?acoeueoaoa ia 99 ia?acoaony EO (i?eaueue)
eee AeO (oauoie) naeueaei. Yoi naeueaei nienuaatho iineaaeiae caienueth
io/aoiiai aiaea.

Anee ii eoiaai aiaea oe?ia iieo/eea i?eaueue: Ae 99 EO 84 – nienaia
/enoay (ia?ani?aaeaeaiiay) i?eaueue io/aoiiai aiaea;

AeO 84 EO 99 io?aaeai /enoue (iaiie?uoue) oauoie io/aoiiai aiaea.

Aii?in ? 37

37.1 O/ao aeaiaaeiuo n?aaenoa e iia?aoeee a aaethoa

Aeey iaiauaiey eioi?iaoeee i iaee/ee e aeaeaeaiee n?aaenoa a eiino?aiiie
aaethoa eniieuecotho n/ao 52. Ii AeO io?aaeatho iinooieaiea aeaiaaeiuo
n?aaenoa, a ii EO – nienaiea. Iia?aoeee io?aaeathony ia iniiaaiee
auienie aaiea e i?eeiaeaiiuo e iei aeaiaaeii-?an/aoiuo aeieoiaioia.

Aiaeeoe/aneee o/ao ii n/aoo 52 aaaeoo ii eaaeaeiio n/aoo, ioe?uoiio a
o/?aaeaeaieyo aaiea aeey o?aiaiey aeaiaaeiuo n?aaenoa a eiino?aiiuo
aaethoao.

E n/aoo 52 ioe?uaatho neaaeothuea noan/aoa:

52-1 «O?aiceoiua aaethoiua n/aoa» ioe?uaaaony aeey ca/eneaiey
iinooieaiee a eiino?aiiie aaethoa.

52-2 «Oaeouea aaethoiua n/aoa» ioe?uaaaony aeey o/aoa n?aaenoa,
inoaaoeony a ?anii?yaeaiee iinea iaycaoaeueiie i?iaeaaee yenii?oiie
au?o/ee. Ii AeO io?aaeathony noiiu a eiino?aiiie aaethoa, ia?a/eneaiiua
n EO 52, noan/ao «O?aiceoiua aaethoiua n/aoa», a oaeaea noiiu, eioi?ua
ca/eneythony n?aco ia oaeouee aaethoiue n/ao, ieioy o?aiceoiue n/ao.

N EO 52- 2 «Oaeouea aaethoiua n/aoa», aaethoa nienuaaaony a aaciaee/iii
e iaee/iii ii?yaeea.

Aii?in ? 38

38.1 O/aoiay iieeoeea i?aaiecaoeee

O/aoiay iieeoeea i?aaiecaoeee – yoi i?eiyoay niaieoiiinoue niiniaia
aaaeaiey aooo/aoa. E niiniaai aaaeaiey aooo/aoa ioiinyony niiniau
a?oiie?iaee e ioeaiee oaeoia oicyenoaaiiie aeayoaeueiinoe, iiaaoaiey
noieiinoe aeoeaia, i?aaiecaoeee aeieoiaioiiai?ioa, eiaaioa?ecaoeee,
niiniau i?eiaiaiey n/aoia aooo/aoa, nenoaiu ?aaeno?ia aooo/aoa,
ia?aaioee eioi?iaoeee.

O/aoiay iieeoeea oi?ie?oaony aeaaiui aooaaeoa?ii e ooaa?aeaeaaony
?oeiaiaeeoaeai.

I?e yoii ooaa?aeaeathony:

• aua?aiiua aa?eaiou o/aoa e ioeaiee iauaeoia;

• ?aai/ee ieai n/aoia aooo/aoa, niaea?aeauee neioaoe/aneea e
aiaeeoe/aneea n/aoa;

• oi?iu ia?ae/iuo o/aoiuo aeieoiaioia, i?eiaiyaiuo aeey ioi?ieaiey
oaeoia oicyenoaaiiie aeayoaeueiinoe;

• ii?yaeie i?iaaaeaiey eiaaioa?ecaoeee aeoeaia e iaycaoaeuenoa;

• i?aaeea aeieoiaioiiai?ioa e oaoiieiaey ia?aaioee o/aoiie eioi?iaoeee;

• ii?yaeie eiio?iey ca oicyenoaaiiuie iia?aoeeyie;

I?e oi?ie?iaaiee o/aoiie iieeoeee inouanoaeyaony auai? iaeiiai niiniaa
ec aeiioneaaiuo caeiiiaeaoaeuenoaii e ii?iaoeaiuie aeoaie ii aooo/aoo.

I?eiyoay o/aoiay iieeoeea iiaeeaaeeo ioi?ieaieth niioaaonoaothuae
i?aaiecaoeeiiii-?anii?yaeeoaeueiie aeieoiaioaoeeae (i?eeacaie,
?anii?yaeaieyie).

Niiniau aaaeaiey aooo/aoa, eca?aiiua i?e oi?ie?iaaiee o/aoiie iieeoeee,
i?eiaiythony n 1 yiaa?y aiaea, neaaeothuaai ca aiaeii ooaa?aeaeaiey. I?e
yoii iie i?eiaiythony anaie oeeeaeaie, i?aaenoaaeoaeuenoaaie e eiuie
iiae?acaeaeaieyie i?aaiecaoeee.

Aiiaue nicaeaiiay i?aaiecaoeey ioi?ieyao o/aoioth iieeoeeo aei ia?aie
ioaeeeaoeee aooaaeoa?neie io/aoiinoe, ii ia iicaeiaa 90 aeiae ni aeiy
ainoaea?noaaiiie ?aaeno?aoeee.

Eciaiaiea o/aoiie iieeoeee iiaeao i?iecaiaeeoueny a neo/ayo:

• eciaiaiey caeiiiaeaoaeuenoaa ?inneeneie Oaaea?aoeee eee ii?iaoeaiuo
aeoia ii aooo/aoo;

• ?ac?aaioee i?aaiecaoeeae iiauo niiniaia aaaeaiey aooo/aoa. I?eiaiaiea
iiaiai niiniaa aaaeaiey aooo/aoa i?aaeiieaaaao aieaa aeinoiaa?iia
i?aaenoaaeaiea oaeoia oicyenoaaiiie aeayoaeueiinoe a o/aoa e io/aoiinoe
i?aaiecaoeee eee iaiueooth o?oaeiaieinoue o/aoiiai i?ioeanna aac
nieaeaiey noaiaie aeinoiaa?iinoe eioi?iaoeee;

• nouanoaaiiiai eciaiaiey oneiaee aeayoaeueiinoe.

Eciaiaiea o/aoiie iieeoeee aeieaeii auoue iainiiaaiiui e ioi?ieyaony a
ii?yaeea, i?aaeoniio?aiiii aeey o/aoiie iieeoeee. Aeieaeii aaiaeeoueny n
1 yiaa?y aiaea neaaeothuaai ca aiaeii aai ooaa?aeaeaiey.

Aii?in ? 39

39.1 Aooaaeoa?neay io/aoiinoue, aa cia/aiea, ninoaa e ii?yaeie
i?aaeinoaaeaiey

Io/aoiinoue i?aaenoaaeyao niaie nenoaio iieacaoaeae, io?aaeathueo
?acoeueoaou oicyenoaaiiie aeayoaeueiinoe ca io/aoiue ia?eiae. Iia
yaeyaony caaa?oathuei yoaiii o/aoiie ?aaiou.

Aeaiiua io/aoiinoe eniieuecothony aiaoieie iieueciaaoaeyie aeey ioeaiee
yooaeoeaiinoe aeayoaeueiinoe, a oaeaea aeey yeiiiie/aneiai aiaeeca a
naiie i?aaiecaoeee. Iaiaoiaeeia aeey iia?aoeaiiai ?oeiaiaenoaa
oicyenoaaiiie aeayoaeueiinoueth e neoaeeo enoiaeiie aacie aeey
iineaaeothuaai ieaie?iaaiey. Io/aoiinoue aeieaeia auoue aeinoiaa?iie,
naiaa?aiaiiie. A iae aeieaeia iaania/eaaoueny niiinoaaeiinoue io/aoiuo
iieacaoaeae n aeaiiuie ca i?ioeua ia?eiaeu.

Eeanneoeoee?oaony ii aeaeai, ia?eiaee/iinoe ninoaaeaiey, noaiaie
iaiauaiey io/aoiuo aeaiiuo.

Ii aeaeai iiae?acaeaeyaony ia aooaaeoa?neoth, noaoenoe/aneoth e
iia?aoeaioth.

Aooaaeoa?neay io/aoiinoue i?aaenoaaeyao niaie aaeeioth nenoaio aeaiiuo
ia eiouanoaaiiii e oeiainiaii iieiaeaiee i?aaiecaoeee e i ?acoeueoaoao
aa oicyenoaaiiie aeayoaeueiinoe. Ninoaaeytho ii aeaiiui aooo/aoa.

I?aaiecaoeee iaycaiu i?aaenoaaeoue eaa?oaeueioth aooaaeoa?neoth
io/aoiinoue a oa/aiea 30 aeiae ii ieii/aiee eaa?oaea, a aiaeiaoth – a
oa/aiea 90 aeiae ii ieii/aiee aiaea. I?aaenoaaeyaiay aiaeiaay
aooaaeoa?neay io/aoiinoue aeieaeia auoue ooaa?aeaeaia a ii?yaeea,
i?aaeoniio?aiiii o/?aaeeoaeueiuie aeieoiaioaie.

Aeaoie i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe n/eoaaony aeaiue
oaeoe/aneie ia?aaea/e eee aeaoa aa ioi?aaeaiey.

Aiaeiaay aooaaeoa?neay io/aoiinoue yaeyaony ioe?uoie aeey
caeioa?aniaaiiuo iieueciaaoaeae: aaieia, eiaanoi?ia, e?aaeeoi?ia,
iieoiaoaeae, iinoaaueeia e ae?.

Aii?in ? 40

40.1 Iaeiae

40.1.1 IAeN

Ieaoaeueueee – i?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee

Iauaeo – ?aaeecaoeey oiaa?ia, ?aaio, oneoa.

Iaeiaiaay aaca – noieiinoue ?aaeecaoeee oiaa?ia e oneoa enoiaey ec oeai
n o/aoii aeoeecia aac IAeN.

Noaaea: 0 % – i?e ?aaeecaoeee ioaeaeueiuo oiaa?ia, ?aaio, oneoa ia
yenii?o, 10 % – ii ioaeaeueiui aeaeai i?iaeiaieuenoaaiiuo oiaa?ia e
oiaa?ia aeey aeaoae, 18 % – ana inoaeueiua oiaa?u.

Iaeiaiaue ia?eiae – eaa?oae.

N?ie oieaou, n?ie i?aaenoaaeaiey aeaeea?aoeee – ia iicaeiaa 20 /ini.

40.1.2 ANI

Ieaoaeueueee – i?aaiecaoeee e EI, i?iecaiaeyuea auieaou a iieueco
?aaioieeia e eeoea, iieo/athuea nianoaaiiua aeioiaeu.

Iauaeo iaeiaiiaeiaeaiey – aeey ?aaioiaeaoaeae auieaou e eiua
aiciaa?aaeaeaiey, ia/eneyaiua a iieueco ?aaioieeia, aeey
ia?aaioiaeaoaeae – aeioiaeu.

Noaaea:

Iauay noaaea – 26%

Oaaea?aeueiue athaeaeao – 20%

Oiiae nioeeaeueiiai no?aoiaaiey – 2,9%

OOIIN – 1,1%

OOIIN – 2%

Iaeiaiaay aaca, ii?aaeaeyaony eae noiia auieao e eiuo aiciaa?aaeaeaiee,
ia/eneaiiuo iaeiaiieaoaeueueeaie ca iaeiaiaue ia?eiae a iieueco
oece/aneeo eeoe.

N?ie oieaou – ia iicaeiaa aeiy iieo/aiey aeaiaaeiuo n?aaenoa ia auieaoo
ca?ieaou, aeiy auieaou ca?ieaou iaee/iuie n?aaenoaaie, ia iicaeiaa 15
/ini.

Iaeiaiaue ia?eiae – eaeaiaea?iue aiae. N?ie naea/e – ia iicaeiaa 30
ia?oa aiaea neaaeothuaai ca io/aoiui.

Io/aoiue ia?eiae – 1 eaa?oae, 6 ianyoeaa, 9 ianyoeaa. N?ie naea/e – ia
iicaeiaa 20 /ini.

40.1.3 IAeOE

Ieaoaeueueee – oece/aneea eeoea, iaeiaiaua ?aceaeaiou e ia?aceaeaiou,
iieo/athuea aeioiae io enoi/ieeia a ?O.

Iaeiaiaue ia?eiae – eaeaiaea?iue aiae.

Noaaea

– 13 % ii anai aeioiaeai, e?iia:

35 % – auea?uoe e i?ecu i?aauoathuea 4000 ?oaeae,

30 % – aeioiaeu ia ?aceaeaioia,

9 % – n aeeaeaeaiaeia.

Iaeiaiaay aaca – ana aeioiaeu iieo/aiiua a aeaiaaeiie eee iaoo?aeueiuo
oi?iao, a oaeaea a aeaea iaoa?eaeueiie auaiaeu.

Iauaeo iaeiaiiaeiaeaiey – aeioiaeu, iieo/aiiua iaeiaiieaoaeueueeaie io
enoi/ieeia a ?O.

N?ie oieaou – ia iicaeiaa 15 ethey, 15 ieoya?y, 15 yiaa?y neaaeothuaai
aiaea.

N?ie naea/e io/aoiinoe – ia iicaeiaa 1 ai?aey aiaey neaaeothuaai ca
io/aoiui.

40.1.4 Iaeia ia i?eaueue

Ieaoaeueueee – ?inneeneea i?aaiecaoeee, eiino?aiiua i?aaiecaoeee,
iieo/athuea aeioiae io enoi/ieeia a ?O /a?ac iinoiyiiua
i?aaenoaaeoaeuenoaa eee aeioiae io enoi/ieeia a ?O.

Iauaeo iaeiaiiaeiaeaiey – i?eaueue.

Iaeiaiaay aaca – aeaiaaeiia au?aaeaiea i?eauee, ii?aaeaeyaiay
ia?anoathuei eoiaii n ia/aea iaeiaiaiai ia?eiaea.

Noaaea – 24 % a oii /enea: 6,5 % oaaea?aeueiue athaeaeao, 17,5% a
athaeaeao noauaeoia ?O.

Iaeiaiaue ia?eiae – eaeaiaea?iue aiae.

Io/aoiue ia?eiae – 1 eaa?oae, iieoaiaeea, 9 ianyoeaa aeey i?iecaiaeyueo
aaainiaua ieaoaaee aaeaeaa?oaeueii. 1, 2, 3… ianyoea aeey en/eneythueo
aaeaiany/iua ieaoaaee enoiaey ec oaeoe/aneie i?eauee.

N?ie oieaou – aaeaeaa?oaeueiuo aaainiauo ieaoaaeae ia iicaeiaa 28 aeiae
iinea ieii/aiey io/aoiiai ia?eiaea. Aiaeiaie ieaoaae – ia iicaeiaa 28
ia?oa. Aaeaiany/iue aaainiaue ieaoaae – ia iicaeiaa 28 aeiae
neaaeothuaai ianyoea ca eneeth/aieai aeaeaa?y, oae eae oieaoa ii
aiaeiaie aeaeea?aoeee aei 28 ia?oa. N?ie naea/e io/aoiinoe oio aea.

40.1.5 Aeoeecu

Iauaeo iaeiaiiaeiaeaiey – ?aaeecaoeey iiaeaeoeeciuo oiaa?ia,
ieia?aeueiiai nu?uey i?iecaiaeeoaeyie.

Ieaoaeueueee – i?aaiecaoeee, inouanoaeythuea iia?aoeee, iiaeeaaeauea
iaeiaeaieth aeoeecaie.

Iaeiaiaay aaca ii?aaeaeyaony eae iauai ?aaeeciaaiiuo iiaeaeoeeciuo
oiaa?ia a iaoo?aeueiii au?aaeaiee, a ioiioaiee eioi?uo onoaiiaeaiu
oaa?aeua iaeiaiaua noaaee.

Noaaee – ?acee/atho 2 aeaea:

Aaniethoiay noiia ia aaeeieoeo ecia?aiey aeoeeciie i?iaeoeoeee.

Aaeaaei?iua noaaee a % onoaiaaeeaathony enoiaey ec noieiinoe
?aaeeciaaiiuo oiaa?ia.

Iaeiaiaue ia?eiae – eaeaiaea?iue ianyoe.

N?ie oieaou – ?aaiuie aeieyie enoiaey ec oaeoe/aneie ?aaeecaoeee, ia
iicaeiaa 25 /ini.

N?ie i?aaeinoaaeaiey io/aoiinoe – ia iicaeiaa 25 /enea ca enoaeoei
iaeiaiaui ia?eiaeii.

40.1.5 O?ainii?oiue iaeia

Ieaoaeueueee – i?aaiecaoeee e oece/aneea eeoea, ia eioi?uo a
niioaaonoaee n caeiiiaeaoaeuenoaii ca?aaeno?e?iaaiu o?ainii?oiua
n?aaenoaa.

Iauaeo iaeiaiiaeiaeaiey – o?ainii?oiia n?aaenoai.

Iaeiaiaay aaca ii?aaeaeyaony eae iiuiinoue aeaeaaoaey a eioaaeeiuo
neeao.

Iaeiaiaue ia?eiae – eaeaiaea?iue aiae.

Io/aoiue ia?eiae – ia iicaeiaa 1 oaa?aey aiaea neaaeothuaai ca enoaeoei
iaeiaiaui ia?eiaeii.

Noaaea – onoaiaaeeaaaony noauaeoii oaaea?aoeee a caaeneiinoe io iiuiinoe
aeaeaaoaey.

N?ie oieaou – aei 15 oaa?aey aiaea, neaaeothuaai ca io/aoiui.

N?ie naea/e io/aoiinoe – ia iicaeiaa 1 oaa?aey aiaea neaaeothuaai ca
enoaeoei iaeiaiaui ia?eiaeii.

40.1.6 Iaeia ia eiouanoai

Ieaoaeueueee – ?inneeneea, eiino?aiiua i?aaiecaoeee, inouanoaeythuea
aeayoaeueiinoue a ?O /a?ac iinoiyiiua i?aaenoaaeoaeuenoaa.

Iauaeo iaeiaiiaeiaeaiey – aeaeaeeiia e iaaeaeaeeiia eiouanoai,
o/eouaaaiia ia aaeaina a ea/anoaa iauaeoa IN.

Iaeiaiaay aaca – n?aaeiaaiaeiaay noieiinoue eiouanoaa, ?ann/eoaiiay
enoiaey ec aai inoaoi/iie noieiinoe.

Noaaea – 2,2 %.

Iaeiaiaue ia?eiae – eaeaiaea?iue aiae.

Io/aoiue ia?eiae – 1 eaa?oae, iieoaiaeea, 9 ianyoeaa.

N?ie oieaou – ii aaainiaui ieaoaaeai 5 iay, 5 aaaonoa, 5 iiya?y. Ii
aiaeo – 10 ai?aey neaaeothuaai ca iaeiaiaui ia?eiaeii.

N?ie naea/e io/aoiinoe – ii aaainiaui ieaoaaeai ia iicaeiaa 30
eaeaiaea?iuo aeiae. Ii aiaeo — ia iicaeiaa 30 ia?oa aiaea neaaeothuaai
ca iaeiaiaui ia?eiaeii.

40.1.7 AIAAe

Ieaoaeueueee – i?aaiecaoeee e EI, inouanoaeythuea i?aaei?eieiaoaeueneoth
aeayoaeueiinoue, iaeaaaaioth aaeeiui iaeiaii – ieacaiea auoiauo oneoa,
aaoa?eia?iuo neoa, ii ?aiiioo, oao. ianeoaeeaaieth aaoio?ainii?oa,
?icie/iay oi?aiaey, oneoae iauaieoa, ?ani?ino?aiaiea ia?oaeiie ?aeeaiu.

Iauaeo iaeiaiiaeiaeaiey – aiaiaiiue aeioiae, ?ann/eouaaaiue o/aoii
niaieoiiinoe oneiaee iaiin?aaenoaaiii aeeythuee ia iieo/aiee aeioiaea.

Iaeiaiaay aaca – aaciaay aeioiaeiinoue oiiiaeaiiay ia aaee/eio
oece/aneiai iieacaoaey e ia eiyooeoeeaiou: E1 – eiyooeoeeaio aeaoeyoi?,
o/eouaathuee eciaiaiey iio?aaeoaeueneeo oeai a ?O a i?aaeuaeouai
ia?eiaea. E2 – ei??aeoe?othuee eiyooeoeeaio, o/eouaathuee niaieoiiinoue
iniaaiiinoae i?aaei?eieiaoaeueneie aeayoaeueiinoe.

Iaeiaiaue e io/aoiue ia?eiae – eaa?oae.

Noaaea – 15%.

N?ie oieaou – ia iicaeiaa 25 /ini ia?eiaeii.

N?ie naea/e io/aoiinoe – ia iicaeiaa 20 /ini eaa?oaeii.

40.1.8 ONI

Ieaoaeueueee – i?aaiecaoeee e EI, ia?aoaaeoea ia ONI a aeia?iaieueiii
ii?yaeea.

Iauaeo iaeiaiiaeiaeaiey

– aeioiaeu: iaeiaiaay aaca: aeaiaaeiia au?aaeaiea aeioiaeia io
?aaeecaoeee e aia?aaeecaoeeiiiuo aeioiaeia. Noaaea iaeiaa 6%.

– aeioiaeu – ?anoiaeu: ?anoiaeu eiatho en/a?iuaathuee oa?aeoa? e
ii?aaeaeaiu ae. 216-2, no. 346. Noaaea iaeiaa 15%.

Iaeiaiaue ia?eiae – eaeaiaea?iue aiae.

Io/aoiue ia?eiae – 1 eaa?oae, 6 ianyoeaa, 9 ianyoeaa.

N?iee i?aaenoaaeaiey io/aoiinoe – ia iicaeiaa 25 eaeaiaea?iuo aeiae.

Ca iaeiaiaue ia?eiae – ia iicaeiaa 31 ia?oa.

N?ie oieaou – ia iicaeiaa 25 /ini. Ca iaeiaiaue ia?eiae – ia iicaeiaa 31
ia?oa.

40.1.9 Caiaeueiue iaeia – ianoiue

Ieaoaeueueee – i?aaiecaoeee e oece/aneea eeoea, iaeaaeathuea caiaeueiuie
o/anoeaie ia i?aaao nianoaaiiinoe, iinoiyiiiai eniieueciaaiey eee ai?aaa
iiaeeciaiiiai ianeaaeoaiiai aeaaeaiey.

Iauaeo iaeiaiiaeiaeaiey – caiaeueiua o/anoee, ?aniieiaeaiiua a i?aaeaeao
ioieoeeiaeueiiai ia?aciaaiey.

Iaeiaiaay aaca – eaaeano?iaay noieiinoue caiaeueiuo o/anoeia.
Ii?aaeaeyaony naiinoiyoaeueii oiiiaeaieai eaaeano?iaie noieiinoe ia
ieiuaaeue caiaeueiiai o/anoea.

Iaeiaiaue ia?eiae – eaeaiaea?iue aiae.

Io/aoiue ia?eiae – 1 eaa?oae, iieoaiaeea, 9 ianyoeaa.

Noaaea iaeiaa – i?ioeaio io eaaeano?iaie noieiinoe, onoaiaaeeaaaiue
ii?iaoeaii-i?aaiauie aeoaie ioieoeeiaeueiiai ia?aciaaiey. Iaeneiaeueiua
noaaee onoaiiaeaiu Iaeiaiaui Eiaeaenii.

N?iee naea/e io/aoiinoe – ?an/aou ii aaainiaui ieaoaaeai ia iicaeiaa
iineaaeiaai aeiy ianyoea neaaeothuaai ca io/aoiui ia?eiaeii. Aiaeiaay
aeaeea?aoeey – ia iicaeiaa 1 oaa?aey.

N?ie oieaou – aaainiaua ieaoaaee – ia iicaeiaa iineaaeiaai /ini
ia?eiaeii, ii aiaeo – aei 15 oaa?aey.

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