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Особенности управленческого учета

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Nouiinoue iiiyoey «aooaaeoa?neee oi?aaeai/aneee o/ao». I?aaeiao e iaoiae
oi?aaeai/aneiai o/aoa.

Oi?aaeai/aneee o/ao – yoi nenoaia nai?a e iaiauaiey eioi?iaoeee i
oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee n oeaeueth i?eiyoey
oi?aaeai/aneee ?aoaiee. Oi?aaeai/aneee o/ao i?aaeiacia/ai aeey ?aoaiey
aioo?aiieo caaea/ oi?aaeaiey i?aaei?eyoeai e yaeyaony aai iio-oao.

Iniiaiua iieacaoaee eioi?iaoeee oi?aaeai/aneiai o/aoa – yoi aiia?ao
oi?aaeaiey i?aaei?eyoey, ?oeiaiaeeoaee no?oeoo?iuo iiae?acaeaeaiee,
iaiaaeaea?u. A ianoiyuaa a?aiy a ?innee ia onoaiiaeaii
caeiiiaeaoaeueii-i?aaiauo o?aaiaaiee e oi?aaeai/aneiio o/aoo, iiyoiio ii
iiaeao i?eieiaoue ethaua oi?iu, a eioi?uo ioaeaeaaony i?aaei?eyoea.

Ninoaaiua /anoe oi?aaeai/aneiai o/aoa – yoi:

1. i?iecaiaenoaaiiue o/ao;

2. athaeaeaoe?iaaiea;

3. oi?aaeai/aneee eiio?ieue;

4. oi?aaeai/aneee aiaeec;

5. i?eiyoea oi?aaeai/aneeo ?aoaiee;

6. aioo?aiiyy *naaiaioa?iay) io/aoiinoue.

Iniiaiua caaea/e oi?aaeai/aneiai o/aoa:

1. O/ao iaee/ey e aeaeaeaiey iaoa?eaeueiuo, oeiainiauo e o?oaeiauo
?ano?nia e i?aaeinoaaeaiea eioi?iaoeee ii iei iaiaaeaea?ai;

2. O/ao cao?ao e aeioiaeia e ioeeiiaiee ii iei io onoaiiaeaiiuo ii?i,
noaiaea?oia e niao a oeaeii ii i?aaiecaoeee e ii oeaio?ai
ioaaonoaaiiinoe, ii a?oiiai ecaeaeee e ii ae?oaei iiceoeeyi;

3. En/eneaiea ?acee/iuo iieacaoaeae oaeoe/aneie naaanoieiinoe (iieiie
i?iecaiaenoaaiiie naaanoieiinoe, iaiieiie i?iecaiaenoaaiiie
naaanoieiinoe, naaanoieiinoe ?aaeeciaaiiie i?iaeoeoeee e o.ae.);

4. Eiio?ieue e aiaeec oicyenoaaiiie aeayoaeueiinoe e no?oeoo?iuo
iiae?acaeaeaiee;

5. I?iaiice?iaaiea aoaeoueo niauoee e i?eiyoea oi?aaeai/aneeo ?aoaiee;

– Ninoaaeaiea oi?aaeai/aneie io/aoiinoe.

I?aaeiao oi?aaeai/aneiai o/aoa – i?iecaiaenoaaiiay e eiiia?/aneay
aeayoaeueiinoue i?aaiecaoeee a oeaeii e aa ioaeaeueiuo no?oeoo?iuo
iiae?acaeaeaiee a i?ioeanna anaai oeeeea oi?aaeaiey.

Niaea?aeaiea i?aaeiaoa oi?aaeai/aneiai o/aoa ?ane?uaatho aai iauaeou.

E iauaeoai oi?aaeai/aneiai o/aoa ioiinyony:

1. i?iecaiaenoaaiiua ?ano?nu, iaania/eaathuea oeaeaniia?aciue o?oae a
i?ioeanna oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey (a ninoaa
i?iecaiaenoaaiiuo ?ano?nia aoiaeyo iniiaiua oiiaeu, iaiaoa?eaeueiua
aeoeau, iaoa?eaeueiua ?ano?nu);

2. oicyenoaaiiua i?ioeannu e eo ?acoeueoaou. A ninoaa oicyenoaaiiuo
i?ioeannia ioiinyony neaaeothuea aeaeu aeayoaeueiinoe:

– niaaaeai/anei-caaioiaeoaeueiay – i?eia?aoaiea, o?aiaiea, iaania/aiea
iaoa?eaeueiui e i?iecaiaenoaaiiui iai?oaeiaaieai, a oaeaea ia?eaoeiaiaay
aeayoaeueiinoue, naycaiiay ni niaaaeai/aneeie i?ioeannaie;

– i?iecaiaenoaaiiay – i?ioeannu i?iecaiaenoaa i?iaeoeoeee, a
niioaaonoaee n oaoiieiaeae i?iecaiaenoaa;

– oeiainiai0nauoiaay – ia?eaoeiaiaua enneaaeiaaiey e iia?aoeee ii
oi?ie?iaaieth ?uiea nauoa i?iaeoeoeee e nauoiaua iia?aoeee (oiaeiaea
i?iaeoeoeee, o?ainii?oe?iaea, ?aeeaia e ae?oaea);

– i?aaiecaoeeiiiay – nicaeaiea i?aaiecaoeeiiiie no?oeoo?u oicyenoaaiiiai
noauaeoa, oi?ie?iaaiea ooieoeeiiaeueiuo ioaeaeia, oeaoia, o/anoeia, n
ooieoeeyie ieaie?iaaiey, eiio?iey, ioeaiee auiieiaiey ieaia,
noeioee?iaaiey, iia?aoeee eii?aeeie?iaaiey aeaenoaee aioo?aiieo
eniieieoaeae ia auiieiaiea iniiaiie oeaee i?aaei?eyoey.

Iaoiae oi?aaeai/aneiai o/aoa – niaieoiiinoue i?eaiia e niiniaia,
iin?aaenoaii eioi?uo io?aaeathony iauaeou oi?aaeai/aneiai o/aoa a
eioi?iaoeeiiiie nenoaia i?aaei?eyoey.

Iniiaiuie yeaiaioaie iaoiaea oi?aaeai/aneiai o/aoa yaeythony:
aeieoiaioaoeey, eiaaioa?ecaoeey, a?oiie?iaea e iaiauaiea, ii?ie?iaaiea,
athaeaeaoe?iaaiea, aiaeec e eiio?ieue.

Aeieoiaioaoeey – ia?ae/iua aeieoiaiou e iaoeiiua iineoaee eioi?iaoeee,
aa?aioe?otho oi?aaeai/aneiio o/aoo aeinoaoi/ii iieiia io?aaeaiea
aeayoaeueiinoe i?aaiecaoeee. Ia?ae/iue o/ao yaeyaony iniiaiui enoi/ieeii
eioi?iaoeee oi?aaeai/aneiai o/aoa.

Eiaaioa?ecaoeey – niinia ii?aaeaeaiey oaeoe/aneiai ninoiyiey, a oaeaea
ioeeiiaiee io o/aoiuo aeaiiuo, iao/oaiiuo oeaiiinoae, iioa?ue, iaaeinoa/
e oeuaiee. Eiaaioa?ecaoeey onoaiaaeeaaao iieiioo e aeinoiaa?iinoue
o/aoiie eioi?iaoeee.

A?oiie?iaea e iaiauaiea – niinia, iicaieythuee iaeaieeaaoue e
nenoaiaoece?iaaoue eioi?iaoeeth ia iauaeoa ii ii?aaeaeaiiui i?eciaeai.
Na?oiie?iaaiiay eioi?iaoeey niinianoaoao aieaa yooaeoeaiiio
eniieueciaaieth aeey ioeaiee ?acoeueoaoia aeayoaeueiinoe e i?eiyoey
iia?aoeaiuo e no?aoaae/aneeo oi?aaeai/aneeo ?aoaiee.

Athaeaeaoe?iaaiea – iai?a?uaiue oeeeee/aneee i?ioeann oi?ie?iaaiey
athaeaeaoia, iai?aaeaiiue ia i?iaaaeaiea a niioaaonoaea aiciiaeiinoae
i?aaiecaoeee n oneiaeyie ?uiea.

Athaeaeao – yoi eiee/anoaaiiia au?aaeaiea ieaia, eino?oiaio
eii?aeeiaoeee e eiio?iey ca aai auiieiaieai.

Ii?ie?iaaiea – i?ioeann ?an/aoa iioeiaeueiuo ii?i e ii?iaoeaia, eioi?ue
iai?aaeai ia iaania/aiea yooaeoeaiiai eniieueciaaiey anao aeaeia
?ano?nia.

Aiaeec – a i?ioeanna aiaeeca auyaeythony acaeiinayce iaaeaeo
iiae?acaeaeaieyie e ii auiieiaieth ieaiiauo caaeaiee, ioeeiiaiey e
i?e/ei, aeey i?eiyoey niioaaonoaothueo oi?aaeai/aneeo ?aoaiee.

Eiio?ieue – caaa?oathuee yoai ieaie?iaaiey e aiaeeca, iicaieythuee
ane?uaaoue e ono?aiyoue aicieeathuea ioeeiiaiey io ieaiiauo caaeaiee.

Ioee/eoaeueiua oa?aeoa?enoeee oeiainiaiai e oi?aaeai/aneiai o/aoia.

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Iiiyoea cao?ao e eo eeanneoeeaoeey.

Cao?aou – yoi noieiinoue ?ano?nia (iaoa?eaeueiuo, o?oaeiauo,
oeiainiauo), eniieueciaaiiuo ia eiie?aoiua oeaee.

Aieueoia cia/aiea i?aaeeueiie i?aaiecaoeee o/aoa cao?ao eiaao eo iao/ii
iainiiaaiiay eeanneoeeaoeey.

Ii ianoo aicieeiiaaiey cao?aou a?oiie?othony:

1. ii i?iecaiaenoaai;

2. ii oeaoai, no?oeoo?iui iiae?acaeaeaieyi.

Yoa a?oiie?iaea iaiaoiaeeia aeey i?aaiecaoeee o/aoa ii oeaio?ai
ioaaonoaaiiinoe e ii?aaeaeaiey i?iecaiaenoaaiiie naaanoieiinoe
i?iaeoeoeee (?aaio, oneoa).

Ii iineoaeyi cao?ao (iineoaee – yoi aeaeu i?iaeoeoeee).

Yoa a?oiie?iaea iaiaoiaeeia aeey ii?aaeaeaiey naaanoieiinoe aaeeieoeu
i?iaeoeoeee (?aaio, oneoa).

Ii aeaeai cao?ao a?oiie?othony:

1. ii yeiiiie/anee yeaiaioai;

2. ii noaoueyi eaeueeoeyoeee.

Ii yeaiaioai cao?ao:

– iaoa?eaeueiua cao?aou;

– cao?aou ia iieaoo o?oaea;

– io/eneaiey ia nioeeaeueiua ioaeaeu;

– aii?oecaoeey IN;

– i?i/ea cao?aou.

A?oiie?iaea cao?ao ii yeaiaioai i?aaeiacia/aia aeey auyaeaiey anao
cao?ao ia i?iecaiaenoai iacaaeneii io i?iecaiaeeiie i?iaeoeoeee (?aaio,
oneoa).

Ii noaoueyi eaeueeoeyoeee:

N 1 ii 11 noaoueth iaoiaeeony i?iecaiaenoaaiiay naaanoieiinoue, a n
o/aoii 12 noaouee iieiay naaanoieiinoue.

1. nu?uea e iaoa?eaeu;

2. aica?aoiua iooiaeu;

3. iieoiiua ecaeaeey e iieooaa?eeaou;

4. oiieeai e yia?aey ia oaoie/aneea oeaee (oaoiieiae/aneea);

5. ca?ieaoa i?iecaiaenoaaiiuo ?aaio;

6. io/eneaiey ia nioeeaeueiua ioaeaeu;

7. ?anoiaeu ia iiaeaioiaeo e inaiaiea i?iecaiaenoaa;

8. iauai?iecaiaenoaaiiua ?anoiaeu;

9. iauaoicyenoaaiiua ?anoiaeu;

10. iioa?e io a?aea;

11. i?i/ea i?iecaiaenoaaiiua ?anoiaeu

Eoiai: i?iecaiaenoaaiiay naaanoieiinoue

12. eiiia?/aneea ?anoiaeu

Eoiai: iieiay naaanoieiinoue

A?oiie?iaea cao?ao ii noaoueyi eaeueeoeyoeee io?aaeaao iacia/aiea cao?ao
ia ii?aaeaeaiiue aeae i?iaeoeoeeth

A caaeneiinoe io oeaee oi?aaeai/aneiai o/aoa (o.a. eaeoth
oi?aaeai/aneoth caaea/o iaiaoiaeeii ?aoeoue) cao?aou ia i?iecaiaenoai
iiae?acaeaeythony ia 3 iniiaiua eeanneoeeaoeeiiiua a?oiiu:

1.cao?aou aeey ?an/aoa naaanoieiinoe i?iecaaaeaiiie i?iaeoeoeee e
ii?aaeaeaiea ?acia?a iieo/aiiie i?eauee;

Cao?aou iiae?acaeaeythony ia:

1) Aoiaeyuea e enoaeoea.

Aoiaeyuea cao?aou – yoi n?aaenoaa, eioi?ua auee i?eia?aoaiu, eiathony a
iaee/ee e aeieaeiu i?eianoe aeioiaeu a aoaeouai.

Enoaeoea cao?aou – yoi n?aaenoaa, ec?anoiaeiaaiiua aeey iieo/aiey
aeioiaea e iioa?yee niiniaiinoue i?eiineoue aeioiae.

2) i?yiua e einaaiiua.

I?yiua – yoi ?anoiaeu, eioi?ua iiaeii i?yii ioianoe ia ecaeaeea.

Einaaiiua ?anoiaeu iaaiciiaeii ioianoe ia eaeia-eeai ecaeaeea. Iie
?ani?aaeaeythony niaeanii aua?aiiie i?aaei?eyoeai iaoiaeeea
(i?iii?oeeiiaeueii iniiaiie ca?ieaoa i?iecaiaenoaaiiuo ?aai/eo,
eiee/anoao io?aaioaiiuo /ania e o.ae.).

Einaaiiua ?anoiaeu iiae?acaeaeythony ia 2 a?oiiu:

N/ao 25 «Iauai?iecaiaenoaaiiua ?anoiaeu»

N/ao 26 «Iauaoicyenoaaiiua ?anoiaeu»

3) iniiaiua e iaeeaaeiua cao?aou (/aua anaai a no?ieoaeuenoaa)

Iniiaiuie iacuaathony cao?aou, iaiin?aaenoaaiii naycaiiua n
i?iecaiaenoaii i?iaeoeoeee.

E iaeeaaeiui ioiinyony ?anoiaeu ii ianeoaeeaaieth e oi?aaeaieth
i?iecaiaenoaii (n/.25,26).

4) I?iecaiaenoaaiiua e aiai?iecaiaenoaaiiua ?anoiaeu.

I?iecaiaenoaaiiua ?anoiaeu – yoi cao?aou, naycaiiua n i?ioeannii
i?iecaiaenoaa.

Iai?iecaiaenoaaiiua ?anoiaeu – ?anoiaeu ia nauo i?iaeoeoeee e ?anoiaeu
ia oi?aaeaiea.

5) Iaeiiyeaiaioiua e eiiieaeniua cao?aou.

Eiiieaeniua cao?aou ninoiyo ec ianeieueeeo yeiiiie/aneeo yeaiaioia
(n/.25,26).

6) Oaeouea e aaeeiia?aiaiiua cao?aou.

Oaeouea cao?aou – yoi cao?aou io/aoiiai ia?eiaea, naycaiiua n
i?iecaiaenoaii e ?aaeecaoeeae i?iaeoeoeee.

Aaeeiia?aiaiiua cao?aou – yoi cao?aou, i?iecaiaeeiua ia?eiaee/anee.

2.cao?aou aeey i?eiyoey oi?aaeai/aneiai ?aoaiey e ieaie?iaaiey;

Cao?aou eeanneoeoee?othony ii neaaeothuei i?eciaeai:

1) a caaeneiinoe io eciaiaiey iauaiia i?iecaiaenoaa e i?iaeaae:

– ia?aiaiiua (aic?anoath eee oiaiueoathony i?iii?oeeiiaeueii iauaio
i?iecaiaenoaa, iaoa?eaeueiua cao?aou, ca?aaioiay ieaoa, iieooaa?eeaou);

– iinoiyiiua (eioi?ua ia eciaiythony i?e aic?anoaiee eee oiaiueoaiee
iauaia i?iecaiaenoaa);

– oneiaii-iinoiyiiua (iai?eia?, iieaoa ca iieueciaaiea oaeaoiiii,
aaiiaioneay ieaoa (iinoiyiiay /anoue) e iaaeaeoai?iaeiea ia?aaiai?u
(ia?aiaiiay /anoue).

2) o/eouaaaiua e ia o/eouaaaiua a ?an/aoao i?e i?eiyoee ?aoaiee:

3) Iaeeaeaaiua e ia iaeeaeaaiua;

4) Aacaica?aoiua cao?aou (cao?aou enoaeoaai ia?eiaea);

5) Aiaiaiiua cao?aou (eee oeo/oaiiay auaiaea i?iecaiaenoaa);

6) Ieaie?oaiua e ia ieaie?oaiua cao?aou;

7) ?aeaaaioiua e ia ?aeaaaioiua cao?aou;

?aeaaaioiua cao?aou – yoi cao?aou, eioi?ua iiaoo auoue eciaiaiu,
aneaaenoaea i?eiyoey ?aoaiee.

Ia ?aeaaaioiua – yoi cao?aou, eioi?ua ia caaenyo io i?eiyoey ?aoaiee.

3.cao?aou aeey eiio?iey e ?aaoee?iaaiey i?iecaiaenoaaiiie aeayoaeueiinoe
oeaio?ia ioaaonoaaiiinoe.

Cao?aou aeaeyony ia:

1.?aaoee?oaiua – iiaeaa?aeaiu aeeyieth;

2. Ia ?aaoee?oaiua – ia iiaeaa?aeaiu aeeyieth;

3. Yooaeoeaiua e ia yooaeoeaiua;

4. A i?aaeaeao ii?i e ioeeiiaiee io ii?i;

5. Eiio?iee?oaiua – cao?aou, eioi?ua iiaeaeathony eiio?ieth ni noi?iiu
eeoe, ?aaioathueo ia i?aaei?eyoee;

6. Ia eiio?iee?oaiua – ?anoiaeu, ia caaenyuea io aeayoaeueiinoe
noauaeoia oi?aaeaiey.

Eeanneoeeaoeey cao?ao aeey ?an/aoa naaanoieiinoe i?iaeoeoeee.

Eeanneoeeaoeey cao?ao aeey ?an/aoa naaanoieiinoe i?iecaaaeaiiie
i?iaeoeoeee e ii?aaeaeaiea ?acia?a iieo/aiiie i?eauee;

Cao?aou iiae?acaeaeythony ia:

1) Aoiaeyuea e enoaeoea.

Aoiaeyuea cao?aou – yoi n?aaenoaa, eioi?ua auee i?eia?aoaiu, eiathony a
iaee/ee e aeieaeiu i?eianoe aeioiaeu a aoaeouai.

Enoaeoea cao?aou – yoi n?aaenoaa, ec?anoiaeiaaiiua aeey iieo/aiey
aeioiaea e iioa?yee niiniaiinoue i?eiineoue aeioiae.

2) i?yiua e einaaiiua.

I?yiua – yoi ?anoiaeu, eioi?ua iiaeii i?yii ioianoe ia ecaeaeea.

Einaaiiua ?anoiaeu iaaiciiaeii ioianoe ia eaeia-eeai ecaeaeea. Iie
?ani?aaeaeythony niaeanii aua?aiiie i?aaei?eyoeai iaoiaeeea
(i?iii?oeeiiaeueii iniiaiie ca?ieaoa i?iecaiaenoaaiiuo ?aai/eo,
eiee/anoao io?aaioaiiuo /ania e o.ae.).

Einaaiiua ?anoiaeu iiae?acaeaeythony ia 2 a?oiiu:

N/ao 25 «Iauai?iecaiaenoaaiiua ?anoiaeu»

N/ao 26 «Iauaoicyenoaaiiua ?anoiaeu»

3) iniiaiua e iaeeaaeiua cao?aou (/aua anaai a no?ieoaeuenoaa)

Iniiaiuie iacuaathony cao?aou, iaiin?aaenoaaiii naycaiiua n
i?iecaiaenoaii i?iaeoeoeee.

E iaeeaaeiui ioiinyony ?anoiaeu ii ianeoaeeaaieth e oi?aaeaieth
i?iecaiaenoaii (n/.25,26).

4) I?iecaiaenoaaiiua e aiai?iecaiaenoaaiiua ?anoiaeu.

I?iecaiaenoaaiiua ?anoiaeu – yoi cao?aou, naycaiiua n i?ioeannii
i?iecaiaenoaa.

Iai?iecaiaenoaaiiua ?anoiaeu – ?anoiaeu ia nauo i?iaeoeoeee e ?anoiaeu
ia oi?aaeaiea.

5) Iaeiiyeaiaioiua e eiiieaeniua cao?aou.

Eiiieaeniua cao?aou ninoiyo ec ianeieueeeo yeiiiie/aneeo yeaiaioia
(n/.25,26).

6) Oaeouea e aaeeiia?aiaiiua cao?aou.

Oaeouea cao?aou – yoi cao?aou io/aoiiai ia?eiaea, naycaiiua n
i?iecaiaenoaii e ?aaeecaoeeae i?iaeoeoeee.

Iiaaaeaiea cao?ao.

Iiaaaeaiea cao?ao – yoi oa?aeoa? ?aaeoeee cao?ao ia eciaiaiey a
aeayoaeueiinoe i?aaei?eyoey.

Ia?aiaiiua cao?aou aic?anoatho eee oiaiueoathony i?iii?oeeiiaeueii
iauaio i?iecaiaenoaa i?iaeoeoeee (ieacaiey oneoa eee oiaa?iiai?ioa),
o.a. caaenyo io aeaeiaie aeoeaiinoe i?aaiecaoeee.

E ia?aiaiiui i?iecaiaenoaaiiui cao?aoai ioiinyo i?yiua iaoa?eaeueiua
cao?aou, cao?aou ia iieaoo o?oaea, yia?aey aeey ?aaiou iai?oaeiaaiey,
ai?th/aa aeey aaoiiiaeey.

E iai?iecaiaenoaaiiui ia?aiaiiui cao?aoai iiaeii ioianoe ?anoiaeu ia
oiaeiaeo aioiaie i?iaeoeoeee aeey ioa?ocee iieoiaoaeyi, o?ainii?oiua
?anoiaeu, ia aiciauaaiua iieoiaoaeyi, eiienneiiiua aiciaa?aaeaeaiey
iin?aaeieeo ca i?iaeaaeo oiaa?a.

Iinoiyiiua cao?aou – yoi cao?aou, eioi?ua inoathony iinoiyiiuie a neo/aa
eciaiaiey iauaia aeayoaeueiinoe.

E iinoiyiiui cao?aoai iiaeii ioianoe: aii?oecaoeey iniiaiuo n?aaenoa e
IIA, ?anoiaeu ia ?aeeaio, a?aiaeiay ieaoa.

Aeey ioeaiee iinoiyiiuo e ia?aiaiiuo cao?ao i?eiaiyaony eiyooeoeeaio
?aaae?iaaiey cao?ao. Ii aeaao niioiioaiea iaaeaeo oaiiaie eciaiaiey
cao?ao e oaiiaie ?inoa aeaeiaie aeoeaiinoe i?aaei?eyoey.
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E?.c.=0, oi yoi iinoiyiiua cao?aou

Anee E?.c.=1, oi yoi ia?aiaiiua cao?aou.

Ia?aiaiiua cao?aou iiaoo iiae?acaeaeyoueny ia:

– i?iii?oeeiiaeueiua ia?aiaiiua cao?aou;

– aeea?anneaiua ia?aiaiiua cao?aou;

– i?ia?anneaiua cao?aou.

I?iii?oeeiiaeueiua ia?aiaiiua cao?aou oaaee/eaathony oaie aea oaiiaie,
/oi e aeaeiaay aeoeaiinoue i?aaei?eyoey.

Aeea?anneaiua ia?aiaiiua cao?aou, eo oaiiu ?inoa ionoatho io oaiiia
aeaeiaie aeoeaiinoe oe?iu.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I?ia?anneaiua ia?aiaiiua cao?aou, eo oaiiu ?anooo auno?aa aeaeiaie
aeoeaiinoe oe?iu, e a yoii neo/aa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Ethaua ecaea?aeee i?aaei?eyoey a iauai aeaea iiaoo auoue i?aaenoaaeaiu
iauae oi?ioeie:
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o – niaieoiiua cao?aou

a – iinoiyiiua cao?aou

b – ia?aiaiiua cao?aou

o – oa?aeoa? aeaeiaie aeoeaiinoe i?aaei?eyoey (iauai i?iecaiaenoaa,
?aaio, oneoa).

A oeaeyo oi?aaeai/aneiai o/aoa auaaao iaiaoiaeeiinoue ?acaeaeeoue
ecaea?aeee ia iinoiyiioth e ia?aiaiioth /anoe.

Aeey yoiai eniieuecotho iaoiaeu:

1. ei??aeyoeee;

2. iaeiaiueoeo eaaae?aoia;

3. iaoiae aunoae e iecoae oi/ae, o.a. iaoiae mini eee maxi.

Eeanneoeeaoeey cao?ao aeey i?eiyoey oi?aaeai/aneiai ?aoaiey.

Eeanneoeeaoeey cao?ao aeey i?eiyoey oi?aaeai/aneiai ?aoaiey e
ieaie?iaaiey;

Cao?aou eeanneoeoee?othony ii neaaeothuei i?eciaeai:

1) a caaeneiinoe io eciaiaiey iauaiia i?iecaiaenoaa e i?iaeaae:

– ia?aiaiiua (aic?anoath eee oiaiueoathony i?iii?oeeiiaeueii iauaio
i?iecaiaenoaa, iaoa?eaeueiua cao?aou, ca?aaioiay ieaoa, iieooaa?eeaou);

– iinoiyiiua (eioi?ua ia eciaiythony i?e aic?anoaiee eee oiaiueoaiee
iauaia i?iecaiaenoaa);

– oneiaii-iinoiyiiua (iai?eia?, iieaoa ca iieueciaaiea oaeaoiiii,
aaiiaioneay ieaoa (iinoiyiiay /anoue) e iaaeaeoai?iaeiea ia?aaiai?u
(ia?aiaiiay /anoue).

2) o/eouaaaiua e ia o/eouaaaiua a ?an/aoao i?e i?eiyoee ?aoaiee:

3) Iaeeaeaaiua e ia iaeeaeaaiua;

4) Aacaica?aoiua cao?aou (cao?aou enoaeoaai ia?eiaea);

5) Aiaiaiiua cao?aou (eee oeo/oaiiay auaiaea i?iecaiaenoaa);

6) Ieaie?oaiua e ia ieaie?oaiua cao?aou;

7) ?aeaaaioiua e ia ?aeaaaioiua cao?aou;

?aeaaaioiua cao?aou – yoi cao?aou, eioi?ua iiaoo auoue eciaiaiu,
aneaaenoaea i?eiyoey ?aoaiee.

Ia ?aeaaaioiua – yoi cao?aou, eioi?ua ia caaenyo io i?eiyoey ?aoaiee.

Eeanneoeeaoeey cao?ao a oeaeyo eiio?iey ?aaoee?iaaiey aeayoaeueiinoe
oeaio?ia ioaaonoaaiiinoe.

Eeanneoeeaoeey cao?ao aeey eiio?iey e ?aaoee?iaaiey i?iecaiaenoaaiiie
aeayoaeueiinoe oeaio?ia ioaaonoaaiiinoe.

Cao?aou aeaeyony ia:

1.?aaoee?oaiua – iiaeaa?aeaiu aeeyieth;

2. Ia ?aaoee?oaiua – ia iiaeaa?aeaiu aeeyieth;

3. Yooaeoeaiua e ia yooaeoeaiua;

4. A i?aaeaeao ii?i e ioeeiiaiee io ii?i;

5. Eiio?iee?oaiua – cao?aou, eioi?ua iiaeaeathony eiio?ieth ni noi?iiu
eeoe, ?aaioathueo ia i?aaei?eyoee;

6. Ia eiio?iee?oaiua – ?anoiaeu, ia caaenyuea io aeayoaeueiinoe
noauaeoia oi?aaeaiey.

Naaanoieiinoue i?iaeoeoeee, aa ninoaa e aeaeu.

Naaanoieiinoue i?iaeoeoeee – yoi niaieoiiinoue cao?ao i?aaei?eyoey ii
i?iecaiaenoao e ?aaeecaoeee i?iaeoeoeee. Ninoaa cao?ao, aeeth/aaiuo a
naaanoieiinoue caaeneo io io?aneaaie i?eiaaeeaaeiinoe i?aaiecaoeee,
iniaaiiinoae oaoiieiaee e i?aaiecaoeee i?iecaiaenoaaiiiai i?ioeanna,
oa?aeoa?ii auioneaaiie i?iaeoeoeee.

A ninoaa cao?ao, aeeth/aaiuo a naaanoieiinoue, aoiaeyo cao?aou,
naycaiiua n:

– i?iecaiaenoaii i?iaeoeoeee;

– iiaeaioiaeie e inaiaieai i?iecaiaenoaa, ?aoeeiiaeecaoi?noaii
i?iecaiaenoaaiiiai i?ioeanna, iiaeaioiaeie eaae?ia;

– ianeoaeeaaieai e oi?aaeaieai i?ioeannii i?iecaiaenoaa;

– oieaoie iaeiaia, ioiineiuo ia naaanoieiinoue i?iaeoeoeee;

– niaea?aeaieai iauaeoia iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia;

– nauoii i?iaeoeoeee.

A caaeneiinoe io ninoaaa cao?ao, aeeth/aaiuo a naaanoieiinoue
?acee/atho:

– oeaoiaoth naaanoieiinoue – iieacuaaao ninoaa e ?acia? cao?ao
i?iecaiaenoaaiiuo oeaoia ia ecaioiaeaiea i?iaeoeoeee e aeeth/aao a naay
i?yiua e iauai?iecaiaenoaaiiua cao?aou;

– i?iecaiaenoaaiioth naaanoieiinoue – iieacuaaao cao?aou i?aaei?eyoey,
naycaiiua n auioneii i?iaeoeoeee e aeeth/aao a naay oeaoiaoth
naaanoieiinoue e iauaoicyenoaaiiua ?anoiaeu;

– iieioth naaanoieiinoue – iieacuaaao iauea cao?aou, naycaiiua n
i?iecaiaenoaii i?iaeoeoeee e aa i?iaeaaeae, e aeeth/aao a naay
i?iecaiaenoaaiioth naaanoieiinoue, oaaee/aiioth ia noiio eiiia?/aneeo e
nauoiauo ?anoiaeia.

A caaeneiinoe io nenoaiu aioiaiinoe i?iaeoeoeee e aa ?aaeecaoeee
auaeaeytho:

– aaeiaoth naaanoieiinoue i?iaeoeoeee;

– naaanoieiinoue oiaa?iie i?iaeoeoeee;

– naaanoieiinoue ?aaeeciaaiiie i?iaeoeoeee.

Aaeiaay naaanoieiinoue i?iaeoeoeee ii?aaeaeyaony iooai ei??aeoe?iaee
aaee/eiu cao?ao ia i?iecaiaenoai ia ii?aaeaeaiiue iauai i?iecaaaeaiiie
i?iaeoeoeee.

I?iecaiaenoaaiiay naaanoieiinoue i?iaeoeoeee ii?aaeaeyaony iooai
ei??aeoe?iaee naaanoieiinoe aaeiaie i?iaeoeoeee ia eciaiaiea inoaoeia
iacaaa?oaiiiai i?iecaiaenoaa. I?e yoii oiaiueoaiea inoaoeia
iacaaa?oaiiiai i?iecaiaenoaa oaaee/eaaaony naaanoieiinoue oiaa?iie
i?iaeoeoeee, a oaaee/aiea inoaoeia iacaaa?oaiiiai i?iecaiaenoaa nieaeaao
naaanoieiinoue oiaa?iie i?iaeoeoeee.

Naaanoieiinoue ?aaeeciaaiiie i?iaeoeoeee ii?aaeaeyaony iooai
ei??aeoe?iaee naaanoieiinoe oiaa?iie i?iaeoeoeee ia eciaiaiea inoaoeia
i?iaeoeoeee ia neeaaea ia ia/aei e eiiaoe io/aoiiai ia?eiaea.

A caaeneiinoe io eiee/anoaa i?iaeoeoeee ?acee/atho:

– naaanoieiinoue aaeeieoeu i?iaeoeoeee;

– naaanoieiinoue anaai iauaia auiouaiiie i?iaeoeoeee.

A caaeneiinoe io iieiiou aeeth/aiey oaeoueo cao?ao ?acee/atho:

– iieioth naaanoieiinoue;

– nie?auaiioth naaanoieiinoue – yoi naaanoieiinoue, o/eouaaaiay oieueei
a /anoe ia?aiaiiuo cao?ao (ii iaoiaeo Aee?aeo-Einoeia).

A caaeneiinoe io iia?aoeaiiai eiio?iey ca cao?aoaie ?acee/atho:

– ieaiiaoth naaanoieiinoue;

– ii?iaoeaioth naaanoieiinoue;

– oaeoe/aneoth naaanoieiinoue.

Nouiinoue eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee. Aeaeu
eaeueeoeyoeee.

Iiae eaeueeoee?iaaieai naaanoieiinoe iiieiaaony en/eneaiea naaanoieiinoe
aaeeieoeu i?iaeoeoeee, ?aaio, oneoa.

Eiia/iui ?acoeueoaoii eaeueeoee?iaaiey yaeyaony ninoaaeaiea
eaeueeoeyoeee.

Eaeueeoeyoeey – yoi niaoeeaeueiue ?aaeno? (oaaeeoea), aaea io?aaeaaony
niaieoiiinoue eiie?aoiuo ?an/aoiuo i?ioeaaeo?, n oeaeueth en/eneaiey
naaanoieiinoe.

I?e eaeueeoee?iaaiee iaiaoiaeeii ciaoue iauaeo eaeueeoeyoeee e
eaeueeoeyoeeiiioth aaeeieoeo.

Iauaeoii eaeueeoeyoeee iiaoo auoue:

– i?iaeoeoeey iieiie eee /anoe/iie aioiaiinoe ii noaaeeyi, ia?aaeaeai,
i?ioeannai;

– ecaeaeey eee iieooaa?eeaou, a?oiiu iaeii?iaeiuo ecaeaeee, yoaiu
auiieiaiiuo ?aaio;

– aeaeu ?aaio, oneoa e ae?oaea.

Eaeueeoeyoeeiiiay aaeeieoea – yoi eiee/anoaaiiia au?aaeaiea iauaeoa
eaeueeoeyoeee.

A ea/anoaa eaeueeoeyoeeiiiuo aaeeieoe iiaoo eniieueciaaoueny:

– iaoo?aeueiua aaeeieoeu i?iaeoeoeee (oo, i, ea);

– oneiaii-iaoo?aeueiua aaeeieoeu i?iaeoeoeee (1000 oneiaiuo aaiie e
o.ae.).

?acee/atho neaaeothuea aeaeu eaeueeoeyoeee:

1. Ieaiiaay eaeueeoeyoeey – ninoaaeaia ia ieaiiaue ia?eiae ia iniiaa
aeaenoaothueo ia ia/aei yoiai ia?eiaea ii?i e niao.

2. Niaoiay eaeueeoeyoeey – ninoaaeyaony ia aiiaue i?iaeoe?oaiua, iiaua
ecaeaeey i?e ionoonoaee ii?i ?anoiaea.

3. Ii?iaoeaiay eaeueeoeyoeey – i?eiaiyaony i?e ii?iaoeaiii iaoiaea o/aoa
cao?ao e ninoieo ia iniiaa aeaenoaothueo ia ia/aei ianyoea ii?i ?anoiaea
nu?uey, iaoa?eaeia e ae?oaeo cao?ao.

A ioee/ea io ieaiiaie eaeueeoeyoeee, a ii?iaoeaioth aiinyony ooi/iaiey
ii ia?a eciaiaiey ii?i ?anoiaea e onoaiaaeeaathony ioeeiiaiey a oa/aiee
io/aoiiai ia?eiaea.

4. Io/aoiay (oaeoe/aneay) – ninoaaeyaony a eiioea io/aoiiai ia?eiaea ii
aeaiiuo aooaaeoa?neiai o/aoa n oeaeueth eiio?iey ca auiieiaieai ieaiiauo
caaeaiee ii nieaeaieth naaanoieiinoe aeaeia i?iaeoeoeee, a oaeaea aeey
aiaeeca e aeeiaieee naaanoieiinoe.

A i?ioeanna eaeueeoee?iaaiey en/eneytho naaanoieiinoue anae i?iaeoeoeee,
aa ioaeaeueiuo aeaeia e aaeeieoe ioaeaeueiuo aeaeia.

I?e en/eneaiee naaanoieiinoe ioaeaeueiuo aeaeia i?iaeoeoeee eniieuecotho
neaaeothuea niiniau:

1. niinia i?yiiai ?an/aoa;

2. niinia noiie?iaaiey cao?ao;

3. ii?iaoeaiue niinia;

4. i?iii?oeeiiaeueiiai ?ani?aaeaeaiey cao?ao;

5. eneeth/aiey noieiinoe iiiooiie i?iaeoeoeee ec iauae noiiu cao?ao;

6. eiiaeie?iaaiiue niinia.

Iii?ioeanniue iaoiae eaeueeoee?iaaiey i?iaeoeoeee. Iniaaiiinoe e noa?a
i?eiaiaiey.

I?eiaiyaony a aeiauaathueo io?aneyo i?iiuoeaiiinoe, ia yeaeo?inoaioeeyo,
a oeie/aneie i?iiuoeaiiinoe e a i?iiuoeaiiinoe no?ieoaeueiuo iaoa?eaeia.
Iniaaiiinoueth yoeo i?aaei?eyoee yaeyaony ianniauo oa?aeoa?
i?iecaiaenoaa, i?iecaiaenoai iaeiiai eee ianeieueeeo aeaeia i?iaeoeoeee,
e?aoeee ia?eiae oaoiieiae/aneiai i?ioeanna e ionoonoaea a aieueoeinoaa
neo/aaa iacaaa?oaiiiai i?iecaiaenoaa.

Iauaeo eaeueeoee?iaaiey naaanoieiinoe – iaeei ia?aaeae, eioi?ue
?acaeaaaony ia ianeieueei i?ioeannia.

Iiae i?ioeannii iiieiaaony ioaeaeueiay oaoiieiae/aneay noaaeey,
yaeythuaany ninoaaiie /anoueth anaai i?ioeanna i?iecaiaenoaa.

Iii?ioeanniue iaoiae eaeueeoee?iaaiey naaanoieiinoe yaeyaony
?aciiaeaeiinoue iiia?aaeaeueiiai iaoiaea. *anoi Iii?ioeanniue iaoiae
iacuaatho iaeiii?aaeaeueiui.

Eaeueeoee?iaaiea naaanoieiinoe ioaeaeueiuo aeaeia i?iaeoeoeee caaeneo io
iaee/ey ia?aoiaeyueo inoaoeia iacaaa?oaiiiai i?iecaiaenoaa.

1. Anee a i?aaiecaoeee i?iecaiaeeony iaeei aeae i?iaeoeoeee e
ionoonoaoao iacaaa?oaiiia i?iecaiaenoai, oi i?eiaiyaony iaoiae i?inoie
iaeiinooiai/aoie eaeueeoeyoeee.

A yoii neo/aa naaanoieiinoue aaeeieoeu i?iaeoeoeee ii?aaeaeyaony
aeaeaieai noiia?iuo cao?ao ca io/aoiue ia?eiae ia eiee/anoai
i?iecaaaeaiiie i?iaeoeoeee ca yoio ia?eiae i?iaeoeoeee.

2. A i?aaiecaoeeyo n aeeeoaeueiui oeeeeii i?iecaiaenoaa e iaee/eai
iacaaa?oaiiiai i?iecaiaenoaa ia eiiaoe io/aoiiai ia?eiaea aicieeaao
iaiaoiaeeiinoue ?ani?aaeaeaiey cao?ao iaaeaeo auioneii aioiaie
i?iaeoeoeee e inoaoeaie iacaaa?oaiiiai i?iecaiaenoaa.

Oaeoe/aneay naaanoieiinoue auionea i?iaeoeoeee ii?aaeaeyaony
neaaeothuei ia?acii:

E iacaaa?oaiiiio i?iecaiaenoao ia ia/aei ianyoea i?eaaaeytho cao?aou ca
io/aoiue ianyoe e au/eoatho iacaaa?oaiiia i?iecaiaenoai ia eiiaoe
ianyoea.

Iicaeaciue iaoiae eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee.
Iniaaiiinoe e noa?a i?eiaiaiey.

I?eiaiyaony ia i?aaei?eyoeyo iaeeina?eeiiai e eiaeeaeaeoaeueiiai oeia
i?iecaiaenoaa: a no?ieoaeuenoaa, oyaeaeii iaoeiino?iaiea, aaeaoeeiiiie e
noaeino?ieoaeueiie i?iiuoeaiiinoe, a oaeaea a noa?a oneoa i?e
ecaioiaeaiee iaaaee, iioeaa iaeaaeaeu ii eiaeeaeaeoaeueiui caeacai,
?aiiioa aaoiiiaeeae.

I?e yoii iaoiaea iauaeoii eaeueeoee?iaaiey yaeyaony caeac. Iiae caeacii
iiieiaaony ecaeaeea, iaeeea na?ee iaeeiaeiauo aeaoaeae, no?ieoaeueiue
iauaeo e o.i.

I?aeiouanoaa iicaeaciiai iaoiaea:

– I?inoie oi?aaeai/aneee o/ao i?iecaiaenoaaiiuo cao?ao e oaoiieiaey
eaeueeoee?iaaiey naaanoieiinoe cao?ao.

Iaaeinoaoee iicaeaciiai iaoiaea:

– Oaeoe/aneay eaeueeoeyoeey naaanoieiinoe iiaeao auoue ninoaaeaia
oieueei ii caaa?oaiee anao ?aaio ii caeaco, iiyoiio eae n?aaenoai
auyaeaiey ?aca?aia i?iecaiaenoaa yoio iaoiae iaeiyooaeoeaai;

– O?aaoao aieueoiai o?iaiy aeaoaeecaoeee eioi?iaoeee i cao?aoao, /oi
i?eaiaeeo e oaaee/aieth o/aoiie ?aaiou.

O/aoiua caiene i?e iii?ioeanniii e iicaeaciii iaoiaeao eaeueeoee?iaaiey.

Ia iniiaaiee caeeth/aiiiai n caeac/eeii aeiaiai?a ia i?aaei?eyoee
ioe?uaaaony i?iecaiaenoaaiiue caeac. Ioi?ieyaony i?iecaiaenoaaiiue caeac
niaoeeaeueiuie aeaieaie. A iai oeacuaaaony e?aoeia iienaiea
ecaioaaeeaaaiie i?iaeoeoeee (?aaio, oneoa), aa eiee/anoai, n?ie ia/aea e
ieii/aiey ?aaio, iiia? oeaoa, aaea inouanoaeyaony caeac. Eaaeaeiio
caeaco i?enaaeaaaony oeo?.

I?yiua cao?aou (iaoa?eaeu, ca?aaioiay ieaoa e ae?oaea) ia iniiaaiee
ia?ae/iie aeieoiaioaoeee (eeieoii-caai?iua ea?ou, o?aaiaaiey, ia?yaeu ia
naeaeueioth ?aaioo) ioiinyony ia eiie?aoiue caeac.

Einaaiiua ?anoiaeu (iauaoicyenoaaiiua ?anoiaeu, iauai?iecaiaenoaaiiua
?anoiaeu e ae?oaea) aeeth/athony a naaanoieiinoue ioaeaeueiiai caeaca
iooai ?ani?aaeaeaiey iaaeaeo caeacaie a niioaaonoaee n onoaiiaeaiiie ia
i?aaei?eyoee aacie ?ani?aaeaeaiey, caoai ii o/anoeai a ?aieao oeaoa, a
aeaeaa ii aeaeai i?iaeoeoeee.

A aooaaeoa?ee aeey o/aoa cao?ao ii caeacai ioe?uaaaony ia eaaeaeue caeac
aaaeiiinoue (ea?oa) aiaeeoe/aneiai o/aoa, aaea niae?athony i?yiua e
einaaiiua ?anoiaeu a ?ac?aca onoaiiaeaiiuo noaoae eaeueeoeyoeee.
Oaeoe/aneay naaanoieiinoue i?iecaiaenoaaiiiai caeaca ii?aaeaeyony eae
noiia anao cao?ao io ia/aea aei ieii/aiey auiieiaiey caeaca.

Aei iiiaioa ia?aaea/e auiieiaiiiai caeaca eeeaioo ana cao?aou n/eoathony
iacaaa?oaiiui i?iecaiaenoaii.

Anee aeiaiai?ii i?aaeoniio?aii i?iecaiaenoai ianeieueeeo ecaeaeee eee
ia?oee ii iaeiiio caeaco, oi naaanoieiinoue iaeiiai ecaeaeey
ii?aaeaeyaony iooai aeaeaiey anao cao?ao ia eiee/anoai ecaioiaeaiiuo
ecaeaeee (ia?oee).

Iiia?aaeaeueiue iaoiae eaeueeoee?iaaiey naaanoieiinoe.

I?eiaiyaony a oao io?aneyo, aaea aioiaay i?iaeoeoeey iieo/aaony a
?acoeueoaoa iineaaeiaaoaeueiuo yoaiia ia?aaioee nu?uey.

Iiia?aaeaeueiue iaoiae i?eiaiyaony a ?yaea io?aneae ia?aaaouaathuae
i?iiuoeaiiinoe, iaooaia?a?aaaouaathuae, iaoaeeo?ae/aneie, oeie/aneie,
oaenoeeueiie, ieuaaie.

Nouiinoue iiia?aaeaeueiiai iaoiaea caeeth/aaony a oii, /oi cao?aou
i?iecaiaenoaa o/eouaathony a oa/aiea ianyoea ii ia?aaeaeai.

Eaaeaeue ia?aaeae i?aaenoaaeyao caeii/aiioth oaco ia?aaioee, eiia/iui
?acoeueoaoii, eioi?iai yaeyaony iieo/aiea iieooaa?eeaoa, eioi?ue iiaeao
o/anoaiaaoue eae a neaaeothuai ia?aaeaea, oae e ?aaeeciauaaoueny ia
noi?iio.

Iniaaiiinoe iiia?aaeaeueiiai iaoiaea:

1. iaiauaiea cao?ao ii ia?aaeaeai e eaeueeoee?iaaiea naaanoieiinoe
i?iaeoeoeee eaaeaeiai ia?aaeaea;

2. nienaiea cao?ao ca eaeaiaea?iue ia?eiae, a ia ca a?aiy ecaioiaeaiey
caeaca;

3. i?aaiecaoeey aiaeeoe/aneiai o/aoa e n/aoo 20 «Iniiaiia i?iecaiaenoai
aeey eaaeaeiai ia?aaeaea»;

4. i?inoioa: iao aaaeiiinoae (ea?o) aiaeeoe/aneiai o/aoa caeacia,
ionoonoaoao iaiaoiaeeiinoue ?ani?aaeaeaiey einaaiiuo ?anoiaeia iaaeaeo
ioaeaeueiuie caeacaie.

Nouiinoue aeaiiiai iaoiaea ninoieo a oii, /oi cao?aou o/eouaathony ia ii
aeaeai auioneaaiie i?iaeoeoeee, a ii ia?aaeaeai.

Oaoieea eaeueeoee?iaaiey naaanoieiinoe aaeeieoeu i?iaeoeoeee i?e
iiia?aaeaeueiii iaoiaea inouanoaeyaony a o?e yoaia.

Ia ia?aii yoaia iauai i?iecaiaenoaa ?ann/eouaaaony a oneiaiuo
aaeeieoeao.

Ia aoi?ii yoaia ?ann/eouaaaony naaanoieiinoue iaeiie oneiaiie aaeeieoeu
i?iaeoeoeee.

Ia o?aoueai yoaia ii?aaeaeyaony naaanoieiinoue aioiaie i?iaeoeoeee e
iacaaa?oaiiiai i?iecaiaenoaa.

Nouanoaoao aeaa aa?eaio aaaeaiey iiia?aaeaeueiiai iaoiaea o/aoa cao?ao:

1. iieooaa?eeaoiue;

2. aaniieooaa?eeaoiue.

I?eiaiaiea ia?aiai e aoi?iai aa?eaioa caaeneo io iaiaoiaeeiinoe
ii?aaeaeaiey naaanoieiinoe iieooaa?eeaoia, eioi?ua iiaoo auoue
?aaeeciaaiu ia noi?iio.

Nooue aaniieooaa?eeaoiiai aa?eaio iiia?aaeaeueiiai iaoiaea o/aoa
caeeth/aaony a oii, /oi naaanoieiinoue iieooaa?eeaoia ii eaaeaeiio
oeaoo-ia?aaeaeo ia en/eneyaony e iiyoiio e ia?aaea/a eo ec oeaoa a oeao
ia io?aaeaaony. A eaaeaeii oeaoa-ia?aaeaea io?aaeathony oieueei naie
cao?aou.

I?eiaiyaony aaniieooaa?eeaoiue aa?eaio, aaea oeeeeu i?iecaiaenoaa
iai?a?uaiu e iieooaa?eeaou ia eiatho naiinoiyoaeueiiai cia/aiey.

I?e yoii aa?eaioa oaeoe/aneay naaanoieiinoue aioiaie i?iaeoeoeee ?aaia
noiia cao?ao ana ia?aaeaeia.

Iaaeinoaoee aaniieooaa?eeaoiiai aa?eaioa:

1. eniieueciaaiea yoiai aa?eaioa i?aaeiieaaaao eiaaioa?ecaoeeth
iacaaa?oaiiiai i?iecaiaenoaa n?aco ai anao oeaoao, oae eae cao?aou ia
iacaaa?oaiioth i?iaeoeoeeth /eneyony a ianoao eo ecaioiaeaiey aei
auionea aioiaie i?iaeoeoeee;

2. aeaiiue iaoiae o/aoa ia iicaieyao ii?aaeaeeoue naaanoieiinoue
iieooaa?eeaoia i?e ia?aaea/a eo ec iaeiiai ia?aaeaea a ae?oaie

Nouiinoue iieooaa?eeaoiiai aa?eaioa iiia?aaeaeueiiai iaoiaea o/aoa
caeeth/aaony a oii, /oi en/eneyaony naaanoieiinoue ia oieueei aioiaie
i?iaeoeoeee, ii e iieooaa?eeaoa.

Cao?aou i?iecaiaenoaa ?aca?aie/eaathony iaaeaeo oiaa?iuie auioneaie e
iacaaa?oaiiui i?iecaiaenoaii ii eaaeaeiio ia?aaeaeo.

Ia eiiaoe io/aoiiai ia?eiaea i?iecaiaeeony eiaaioa?ecaoeey nu?uey,
iaoa?eaeia e iieooaa?eeaoia.

Oaeoe/aneay naaanoieiinoue aioiaie i?iaeoeoeee ii?aaeaeyaony eae noiia
oaeoe/aneie naaanoieiinoe iieooaa?eeaoia i?aaeoanoaothueo ia?aaeaeia e
cao?ao iineaaeiaai ia?aaeaea.

I?aeiouanoaii iieooaa?eeaoiiai aa?eaioa yaeyaony iaee/ea aooaaeoa?neie
eioi?iaoeee i naaanoieiinoe iieooaa?eeaoia ia auoiaea ec eaaeaeiai
ia?aaeaea e eiio?ieue ca aeaeaeaieai iieooaa?eeaoia.

E?iia oiai, ii iicaieyao auyaeoue naaanoieiinoue oac ia?aaioee ii
oeaoai, /oi aeaao aiciiaeiinoue eaaei ii?aaeaeeoue i?e/eiu ioeeiiaiee
oaeoe/aneie naaanoieiinoe io ieaiiaie.

Iaaeinoaoie iieooaa?eeaoiiai aa?eaioa a oii, /oi i?ienoiaeeo ianeiaiea
cao?ao, o.a. iiaoi?aiea eo a ae?oaeo oeaoao-ia?aaeaeao.

Iniaaiiinoe ooieoeeiie?iaaiey nenoaiu o/aoa «Aee?aeo-Einoeia».

A iniiaa iaoiaea «Aee?aeo-Einoeia» eaaeeo i?eioeei ?acaeaeaiey cao?ao
i?aaiecaoeee ia iinoiyiiua e ia?aiaiiua.

Niaeanii iaoiaeo «Aee?aeo-Einoeia» oieueei ia?aiaiiua cao?aou oi?ie?otho
naaanoieiinoue i?iaeoeoeee. Iinoiyiiua cao?aou a naaanoieiinoue
i?iaeoeoeee ia aeeth/athony, a iiaeeaaeao iainiaeaiiiio o/aoo n
iineaaeothuei eo nienaieai ia n/ao 90 «I?iaeaaee».

Naaanoieiinoue i?iaeoeoeee, eioi?ay eaeueeoee?oaony ii iaoiaeo
«Aee?aeo-Einoeia» iacuaaaony iaiieiie (nie?auaiiie eee ona/aiiie).

E i?iecaiaenoaaiiui ia?aiaiiui cao?aoai ioiinyony iaoa?eaeueiua cao?aou,
cao?aou ia iieaoo o?oaea.

I?iecaiaenoaaiiua ia?aiaiiua cao?aou aicieeatho eee oiaiueoathony
i?iii?oeeiiaeueii iauaio i?iecaiaenoaa i?iaeoeoeee, o.a. caaenyo io
aeaeiaie aeoeaiinoe i?aaiecaoeee.

Iinoiyiiua i?iecaiaenoaaiiua cao?aou ia caaenyo io aeaeiaie aeoeaiinoe
i?aaei?eyoey, o.a. i?e eciaiaiee iauaiia i?iecaiaenoaa iie ia
eciaiythony. E iinoiyiiui i?iecaiaenoaaiiui cao?aoai ioiinyony
aii?oecaoeey iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia, ?anoiaeu ia
?aeeaio, a?aiaeiay ieaoa.

Iiyoiio aicieeiiaaiea iaoiaea aucaaii iaiaoiaeeiinoueth ?aaoee?iaaoue
cao?aou, o.a. o/eouaatho e aeeth/atho a naaanoieiinoue i?iaeoeoeee,
oieueei ia?aiaiiua cao?aou ia eioi?ua iiaeii iiaeeyoue.

Eaeueeoee?iaaiea naaanoieiinoe ii iaoiaeo «Aee?aeo-Einoeia»
i?aaeiieaaaao ?aoaiea neaaeothueo caaea/:

– ii?aaeaeaiea oeaio?ia ioaaonoaaiiinoe;

– a?oiie?iaeo cao?ao a niioaaonoaee n iaoiaeii «Aee?aeo-Einoeia»;

– oi?ie?iaaiea aioo?aiiae oi?aaeai/aneie io/aoiinoe.

I?eiaiaiea iaoiaea «Aee?aeo-Einoeia» i?aaeoniao?eaaao ninoaaeaiea
aeaooo?iaiaaiai io/aoa i i?eaueyo e oauoeao.

Ia?aue o?iaaiue io/aoa niaea?aeeo naaaeaiey i ia?aeeiaeueiii aeioiaea,
aoi?ie – ia iia?aoeeiiiie i?eauee.

Ninoaaeaiiue ii iaoiaeo «Aee?aeo-Einoeia» io/ao yaeyaony enoi/ieeii aeey
i?iaaaeaiey iieeoeee oeaiiia?aciaaiey.

Ia?aeeiaeueiue aeioiae – yoi ?acieoea iaaeaeo au?o/eie, iieo/aiiie
i?aaiecaoeeae io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa) e
naaanoieiinoueth, ?ann/eoaiiie ii ia?aiaiiui cao?aoai.

Iia?aoeeiiiay i?eaueue – yoi ?acieoea iaaeaeo ia?aeeiaeueiuie aeioiaeaie
i?aaiecaoeee e aaee/eiie iinoiyiiuo cao?ao.

Iauay noaia io/aoa i i?eaueyo e oauoeao ninoaaeaiiiai ii i?eioeeio
iaoiaea «Aee?aeo-Einoeia» eiaao aeae:

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O/aoiua caiene a nenoaia «Aee?aeo-Einoeia».

I?e iaoiaea «Aee?aeo-Einoeia» o/ao cao?ao inouanoaeyaony ia neaaeothueo
n/aoao aooaaeoa?neiai o/aoa:

1. Ia?aiaiiua i?yiua cao?aou niae?athony a Aeaaaoa n/aoa 20 «Iniiaiia
i?iecaiaenoai» Ae 20 E 10, 70, 69

2. Iauai?iecaiaenoaaiiua ?anoiaeu a caaeneiinoe io eo aeaeaiey ia
iinoiyiioth e ia?aiaiioth /anoe o/eouaathony a Aeaaaoa n/aoa 25 a
?ac?aca noan/aoia:

25/1 – Iauai?iecaiaenoaaiiua ia?aiaiiua ?anoiaeu

25/2 – Iauai?iecaiaenoaaiiua iinoiyiiua ?anoiaeu

Ii eoiaai ianyoea n/ao 25/1 «Iauai?iecaiaenoaaiiua ?anoiaeu» a /anoe
ia?aiaiiuo cao?ao nienuaathony a aeaaao n/aoa 20 «Iniiaiia
i?iecaiaenoai», a n/ao 25/2 a /anoe iinoiyiiuo ?anoiaeia nienuaaaony a
aeaaao n/aoa 90 «I?iaeaaee».

Ae 90/2 E25/2

3. Aiaeiae/ii n/aoo 25/2 cae?uaaaony e n/ao 26 «Iauaoicyenoaaiiua
?anoiaeu»

Ae 90/2 E26

Iniaaiiinoe o/aoa a nenoaia «Noaiaea?o-eino».

«Noaiaea?o-eino» yaeyaony caiaaeiui iaoiaeii eaeueeoee?iaaiey
naaanoieiinoe.

«Noaiaea?o-eino» – yoi nenoaia oi?aaeai/aneiai o/aoa, iai?aaeaiiay ia
?ac?aaioeo ii?i-noaiaea?oia, ninoaaeaiea noaiaea?oiuo eaeueeoeyoeee aei
ia/aea i?iecaiaenoaa e o/ao oaeoe/aneeo cao?ao n auaeaeaieai ioeeiiaiee
io noaiaea?oia.

«Noaiaea?o» – yoi oaa?aeay ii?ia iaiaoiaeeiuo aeey i?iecaiaenoaa
aaeeieoeu i?iaeoeoeee iaoa?eaeueiuo e o?oaeiauo cao?ao.

«Eino» – yoi aeaiaaeiia au?aaeaiea i?iecaiaenoaaiiuo cao?ao ia
ecaioiaeaiea aaeeieoeu i?iaeoeoeee.

?ac?aaioaiiua noaiaea?ou ia eciaiythony a oa/aiea anaai onoaiiaeaiiiai
ia?eiaea.

Aiaeiaii iaoiaea «Noaiaea?o-eino» yaeyaony i?eiaiyaiue a ?O ii?iaoeaiue
iaoiae o/aoa e eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee.

Ii?iaoeaiue iaoiae ia iieo/ee oe?ieiai i?eiaiaiey a oneiaeyo
oeaio?aeeciaaiiiai ieaie?iaaiey e oi?aaeaiey i?aaei?eyoeai.

I?e/eia caeeth/aeanue a no?aieaiee nicaeaoue aaeeiua ii?iu e ii?iaoeau
aeey i?aaei?eyoee iaeiie io?anee. A ?acoeueoaoa ii?iu ia io?aaeaee
i?iecaiaenoaaiiie aiciiaeiinoe i?aaei?eyoey.

Eaeay ii?iaoeaiiai iaoiaea e iaoiaea «Noaiaea?o-eino» iaeia – yoi
onoaiiaeaiea ii?iaoeaia (noaiaea?oia) cao?ao e auyaeaiea e onaao
ioeeiiaiee io ii?i.

Iiiyoea «noaiaea?oiua cao?aou» iiyaeeinue a 19 aaea a Aia?eea, eiaaea
noaee aiaae?youe iao/iua iaoiaeu oi?aaeaiey.

Ana ionooieaiey oaeoe/aneeo cao?ao io ii?iaoeaia, ?anniao?eaaeenue eae
ioeeiiaiey.

Ii?iaoeaiue iaoiae o/aoa cao?ao. Iniaaiiinoe e noa?a i?eiaiaiey.

I?eiaiyaony a io?aneyo ia?aaaouaathuae i?iiuoeaiiinoe. I?e i?eiaiaiee
aeaiiiai iaoiaea aeieaeiu niaethaeaoueny neaaeothuea i?eioeeiu:

1. I?eioeei ii?iaoeaiiai iaoiaea. Ninoaaeaiea ii?iaoeaiie eaeueeoeyoeee,
inouanoaeythuae ?aaioieeaie III, n o/anoeai IOC, ION, aooaaeoa?ee e
ae?oaeo neoaea.

I?aaeaea, /ai ninoaaeoue ii?iaoeaioth eaeueeoeyoeeth ia ecaeaeea,
ninoaaeyai ea?oo ia aeaoaeue ii i?yiui cao?aoai. Iooai a?oiie?iaee
ii?iaoeaiuo ea?o ia aeaoaee, ninoaaeyai ii?iaoeaioth ea?oo ocea, a caoai
e ii?iaoeaioth eaeueeoeyoeeth ia ecaeaeea iooai noiie?iaaiey ii?iaoeaiuo
ea?o anao oceia.

2. I?eioeei ii?iaoeaiiai iaoiaea. O/ao eciaiaiee ii?i. Ii?aaeaeaiea
aeeyiey yoeo eciaiaiee ia naaanoieiinoue i?iaeoeoeee.

Eciaiaiea ii?i i?ienoiaeeo a nayce n aiaae?aieai iiaie oaoiieiaee,
iiaiai iai?oaeiaaiey, niaeanii i?aaiecaoeeiiiuo ia?ii?eyoee.

Eciaiaiea ii?i ioi?ieyaony niaoeeaeueiui «Ecaauaieai ia eciaiaiee ii?i».

Ia iniiaaiee ecaauaiey ia eciaiaiee ii?i aiinyony iii?aaee a ii?iaoeaiua
ea?ou, a caoai e a ii?iaoeaiua eaeueeoeyoeee ecaeaeee.

Eciaiaiea ii?i inouanoaeyaony iaeei ?ac a ianyoe ia ia?aia /enei.
Eciaiaiey ii?i, i?iecioaaeoea a oa/aiea ianyoea, i?aaeaa?eoaeueii
niae?athony a iaeiieoaeueiuo ea?oao, a ia 1 /enei neaaeothuaai ianyoea
aiineony a ii?iaoeaiua eaeueeoeyoeee.

3. I?eioeei. Nenoaiaoe/aneee a oa/aiea ianyoea eiio?ieue ca ecaea?aeeaie
i?iecaiaenoaa. Auyaeaiea ioeeiiaiee io ii?i ?anoiaea.

Ii niaea?aeaieth ioeeiiaiey io ii?i iiae?acaeaeythony ia io?eoeaoaeueiua
e iieiaeeoaeueiua.

Io?eoeaoaeueiua ioeeiiaiey i?aaenoaaeytho niaie ia?a?anoiae cao?ao e
naeaeaoaeuenoaotho i ia?ooaieyo a oaoiieiaee, i?aaiecaoeee e oi?aaeaiee
i?iecaiaenoaii.

Iieiaeeoaeueiua ioeeiiaiey – yoi yeiiiiey cao?ao e naeaeaoaeuenoaotho ia
inouanoaeaiee ia?ii?eyoee, iai?aaeaiiuo ia nieaeaiea ecaea?aeae
i?iecaiaenoaa.

Ii oa?aeoa?o ioi?ieaiey ioeeiiaiey io ii?i iiae?acaeaeythony ia o?e
a?oiiu:

– Aeieoiaioe?iaaiiua ioeeiiaiey. Aeaiiue niinia caeeth/aaony a oii, /oi
a ia?ae/iuo aeieoiaioao iaoa?eaeueiua e o?oaeiaua cao?aou io?aaeathony a
i?aaeaeao onoaiiaeaiiuo ii?i. A neo/ayo ianiaethaeaiey onoaiiaeaiiuo
ii?i cao?ao ioi?ieythony niaoeeaeueiuie neaiaeueiuie aeieoiaioaie
(eiatho ae?oaie oeaao eee oeaaoioth iieino ii aeeaaiiaee).

– ?an/aoiua ioeeiiaiey auyaeythony iooai inouanoaeaiey niaoeeaeueiuo
?an/aoia e aicieeatho i?e ?an/aoa einaaiiuo cao?ao
(iauai?iecaiaenoaaiiuo e iauaoicyenoaaiiuo ?anoiaeia),

– Iao/oaiiua ioeeiiaiey aicieeatho ec-ca iaaeinoaoeia a nenoaia
ia?ae/iiai o/aoa e auyaeythony iinea i?iaaaeaiey eiaaioa?ecaoeee.

4. I?eioeei. O/ao ioeeiiaiee aeieaeai auoue i?aaieciaai ii ianoo
aicieeiiaaiey ioeeiiaiee, ii i?e/eiai e aeiiaieeai.

5. I?eioeei. Ii?aaeaeaiea oaeoe/aneie naaanoieiinoe oiaa?iiai auionea.

A ia?aoth i/a?aaeue ii?aaeaeyaony naaanoieiinoue i?iaeoeoeee ii ii?iai:

Ii?iaoeaiay naaanoieiinoue i?iaeoeoeee (INN)= Ii?iaoeaiua cao?aou ii
eaaeaeie noaouea eaeueeoeyoeee * eie-ai auiouaiiie i?iaeoeoeee

Oaeoe/aneay naaanoieiinoue oiaa?iiai auionea ii?aaeaeyaony eae
aeaaa?ae/aneay noiia ii?iaoeaiie naaanoieiinoe i?iaeoeoeee, ioeeiiaiee
io ii?i e eciaiaiee ii?i:
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ONN – oaeoe/aneay naaanoieiinoue i?iaeoeoeee

INN – ii?iaoeaiay naaanoieiinoue i?iaeoeoeee

Ei – noiia eciaiaiey ii?i

Ii – noiia ioeeiiaiee io ii?i ioiinyueony e oiaa?iiio auioneo

Noiaenoaa e ?acee/ey o/aoa cao?ao i?e ii?iaoeaiii iaoiaea o/aoa cao?ao e
a nenoaia «Noaiaea?o-eino».

Iaoiae «Noaiaea?o-eino» e ii?iaoeaiua iaoiae eiatho iiiai iauaai:

– Iaa iaoiaea o/eouaatho cao?aou a i?aaeaeao ii?i (noaiaea?oia);

– Iaa iaoiaea i?aaeiieaaatho o/ao iieiuo cao?ao.

Aianoa n oai, iaoiaeu eiatho nouanoaaiiua ?acee/ey:

– Nenoaia «Noaiaea?o-eino» ia ?aaeaiaioe?iaaia, iia ia eiaao aaeeiie
iaoiaeeee onoaiiaeaiey noaiaea?oia e aaaeaiey o/aoiuo ?aaeno?ia.
Ii?iaoeaiue iaoiae o/aoa cao?ao ?aaeaiaioe?iaai, ?ac?aaioaiu iauea e
io?aneaaua noaiaea?ou e ii?iu;

– A nenoaia «Noaiaea?o-eino» oaeouee o/ao eciaiaiee ii?i ia aaaeaony, a
oi a?aiy eae i?e ii?iaoeaiii iaoiaea oaeouee o/ao eciaiaiee ii?i
inouanoaeyaony a ?ac?aca i?e/ei e eieoeeaoi?ia;

– I?e nenoaia «Noaiaea?o-eino» einaaiiua ?anoiaeu ioiinyony ia
naaanoieiinoue i?iaeoeoeee a i?aaeaeao ii?i, a auyaeaiea ioeeiiaiey io
ii?i nienuaaaony ia n/ao oeiainiauo ?acoeueoaoia. I?e ii?iaoeaiii
iaoiaea einaaiiua cao?aou ioiinyony ia naaanoieiinoue i?iaeoeoeee a
noiia oaeoe/aneeo ?anoiaeia;

– I?e nenoaia «Noaiaea?o0eino» oe?iei i?eiaiythony noaiaea?ou, eioi?ua
iniiaaiu ia i?iaiica aoaeouaai. I?e ii?iaoeaiii iaoiaea ii?iu cao?ao
onoaiaaeeaathony enoiaey ec nouanoaothueo i?iecaiaenoaaiiuo oneiaee;

– A ioee/ea io «Noaiaea?o-eino» ii?iaoeaiue iaoiae ia i?eaioe?iaai ia
i?ioeann ?aaeecaoeee.

Nouiinoue aiaeeca aacoauoi/iinoe.

Aiaeec aacoauoi/iinoe i?iecaiaenoaa i?iaiaeeony a oeaeyo eco/aiey
caaeneiinoe iaaeaeo eciaiaieyie iauaia i?iecaiaenoaa, ecaea?aeeaie e
i?eaueueth.

Oeaeue aiaeeca naiaeeony e ii?aaeaeaieth oi/ee aacoauoi/iinoe.

Oi/ea aacoauoi/iinoe eee ii?ia ?aioaaaeueiinoe – yoi oaeay oi/ea iauaia
i?iaeaae, i?e eioi?ie i?aaei?eyoea eiaao cao?aou ?aaiua au?o/ea io
?aaeecaoeee anae i?iaeoeoeee. Yoa oi/ea, i?e eioi?ie iao ie i?eauee, ie
oauoeia.

Oi/ea aacoauoi/iinoe yaeyaony e?eoa?eai yooaeoeaiinoe i?aaiecaoeee.
I?aaiecaoeey, ia aeinoeaathuay oi/ee aacoauoi/iinoe aeaenoaoao ia
yooaeoeaii.

Aeey ii?aaeaeaiey oi/ee aacoauoi/iinoe iiaoo i?eiaiyoueny neaaeothuea
iaoiaeu:

– Iaoiae ia?aeeiaeueiiai aeioiaea;

– A?aoe/aneee iaoiae;

– Iaoaiaoe/aneee iaoiae (iaoiae o?aaiaiey).

Iaoaiaoe/aneee iaoiae ii?aaeaeaiey oi/ee aacoauoi/iinoe.

Iaoiae o?aaiaiey iniiaai ia oii, /oi ethaie io/ao i oeiainiauo
?acoeueoaoao iiaeii i?aaenoaaeoue a aeaea o?aaiaiey:

Au?o/ea – Ia?aiaiiua cao?aou – Iinoiyiiua cao?aou = I?eaueue,

eee

(Oeaia * Eie-ai aaeeieoe) – (Ia?aiaiiua cao?aou ia aae. * eie-ai aae.) –
Iinoiyiiua cao?aou = I?eaueue

Oi?ia o?aaiaiey iiae/a?eeaaao, /oi ana cao?aou aeaeyony ia caaenyuea io
iauaia ?aaeecaoeee e iacaaenyuea io iaai.

?anniio?ei ii?yaeie ?an/aoa oi/ee aacoauoi/iinoe aeey i?aaiecaoeee
«Ia?niaeoeaa» i?iecaiaeyuae oaeaoiiiua aiia?aou.

Oeaia iaeiiai aiia?aoa – 1 200 ?oa.

Ia?aiaiiua ecaea?aeee ia iaeii ecaeaeea – 700 ?oa.

Iinoiyiiua ecaea?aeee – 20 000 ?oa.

O?aaoaony ?ann/eoaoue i?e eaeii iauaia ?aaeecaoeee i?iaeoeoeee (a
iaoo?aeueiii au?aaeaiee) aoaeao aeinoeaiooa oi/ea aacoauoi/iinoe
aeayoaeueiinoe i?aaiecaoeee.

?aoaiea.

A oi/ea aacoauoi/iinoe i?eaueue ?aaia ioeth, iiyoiio yoa oi/ea iiaeao
auoue iaeaeaia i?e oneiaee ?aaainoai au?o/ee e noiiu ia?aiaiiuo e
iinoiyiiuo cao?ao.

Eniieuecoy iaoiae o?aaiaiey, aaaaeai neaaeothuea ninoaaeythuea:

o – oi/ea aacoauoi/iinoe

1200o – au?o/ea

700o – iauea ia?aiaiiua cao?aou

?aoei o?aaiaiea:

1200o-700o-20000=0

500o=20000

O=40 (aaeeieoe)

Auaiae: Aacoauoi/iinoue aeayoaeueiinoe i?aaiecaoeee aoaeao aeinoeaiooa
i?e iauaia ?aaeecaoeee i?iaeoeoeee 40 aaeeieoe.

Iaoiae ia?aeeiaeueiiai aeioiaea aeey ii?aaeaeaiey oi/ee aacoauoi/iinoe.

Ia?aeeiaeueiue aeioiae – yoi ?acieoea iaaeaeo au?o/eie io ?aaeecaoeee
i?iaeoeoeee e ia?aiaiiuie cao?aoaie.

Nouanoaoao aeaa niiniaa ii?aaeaeaiey aaee/eiu ia?aeeiaeueiiai aeioiaea.

Ia?aue niinia.

Ia?aeeiaeueiue aeioiae = Au?o/ea – Ia?aiaiiua cao?aou

Aoi?ie niinia.

Ia?aeeiaeueiue aeioiae = Iinoiyiiua cao?aou + I?eaueue

Niioaaonoaaiii, anee ec ia?aeeiaeueiiai aeioiaea au/anoue iinoiyiiua
cao?aou, oi iieo/ei aaee/eio au?o/ee.

I?eaueue = Ia?aeeiaeueiue aeioiae – Iinoiyiiua cao?aou.

Oi/eo aacoauoi/iinoe eee ii?ia ?aioaaaeueiinoe iiaeii ii?aaeaeeoue:
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A?aoe/aneee iaoiae ii?aaeaeaiey oi/ee aacoauoi/iinoe.

I?e a?aoe/aneii iaoiaea iaoiaeaeaiea oi/ee aacoauoi/iinoe naiaeeony e
iino?iaieth eiiieaeniiai a?aoeea «ecaea?aeee-iauai-i?eaueue».

Iineaaeiaaoaeueiinoue iino?iaiey a?aoeea caeeth/aaony a neaaeothuai:

1. Ii?aaeaeyai nenoaio eii?aeeiao aeey iino?iaiey eiiieaeniiai a?aoeea
«ecaea?aeee-iauai-i?eaueue». Inue aanoeenn io?aaeaao iauai i?iecaiaenoaa
eee iauai i?iaeaae a iaoo?aeueiii au?aaeaiee, a inue i?aeeiao io?aaeaao
iieacaoaeue au?o/ee e noiio iinoiyiiuo e ia?aiaiiuo cao?ao;

2. Iaiineony ia a?aoee a ia?aoth i/a?aaeue eeiey iinoiyiiuo cao?ao a
aeaea i?yiie ia?aeeaeueiie ine aanoeenn;

3. No?ieony ia a?aoeea eeiey iaueo cao?ao. Aeaiiay eeiey iaueo cao?ao
no?ieony io eeiee iinoiyiiuo cao?ao;

4. Aeaeaa ia a?aoeea iaiineony i?yiay eeiey, niioaaonoaothuay cia/aieth
au?o/ee. I?yiay aoaeao auoiaeeoue ec oi/ee n eii?aeeiaoaie iieue, iieue;

5. Oi/ea aacoauoi/iinoe ia a?aoeea – yoi oi/ea ia?ana/aiey eeiee au?o/ee
e iaueo cao?ao. Ciia ieaea oi/ee aacoauoi/iinoe – yoi ciia oauoeia, a
ciia auoa oi/ee aacoauoi/iinoe – yoi ciia i?eauee.

I?aaiecaoeey iaeiio?iaiaaiai aaaeaiey aooaaeoa?neiai o/aoa.

N/aoa oi?aaeai/aneiai e oeiainiaiai o/aoa aaaeoony a aaeeiie nenoaia
aooaaeoa?neiai o/aoa.

A ?acaeaea Ieaia n/aoia iiaeii ioe?uoue neaaeothuea n/aoa:

30 – Iaoa?eaeueiua cao?aou

31 – Cao?aou ia iieaoo o?oaea

32 – Io/eneaiey ia nioeeaeueiua ioaeaeu

33 – Aii?oecaoeey

34 – I?i/ea cao?aou

37 – Io?aaeaiea iaueo cao?ao ii yeaiaioai

Ae 30 E 10 (16,60) – io?aaeaaony noieiinoue ec?anoiaeiaaiiuo ia
i?iecaiaenoai iaoa?eaeia, iieoiiie yia?aee, auiieiaiiuo noi?iiieie
i?aaiecaoeeyie ?aaio i?iiuoeaiiiai oa?aeoa?a.

E n/aoo 30 ioe?uaathony noan/aoa ii aeaeai e iai?aaeaieyi iaoa?eaeueiuo
cao?ao.

Ae 31 E 70 (96) – io?aaeathony noiiu ia/eneaiiie ca?aaioiie ieaou,
aeeth/ay i?aiee e ae?oaea oi?iu iieaou o?oaea. A Ae 31 ioiinyony oaeaea
ia/eneaiiua a ?aca?au i?aaenoiyuae iieaou ioioneia, ia auieaoo
aaeaaiaeiiai aiciaa?aaeaeaiey ca auneoao eao e ae?.

E n/aoo 31 ioe?uaathony noan/aoa, oa?aeoa?ecothuea aeaeu e iai?aaeaiey
ia/eneaiee ia iieaoo o?oaea.

Ae 32 E 69 – io?aaeathony noiiu ia/eneaiiua aeey oi?ie?iaaiey
aiaathaeaeaoiuo oiiaeia.

Ae 33 E 02 (05) – io?aaeathony ?anoiaeu i?aaiecaoeee ia aii?oecaoeeth.

Ae 34 E 60 (71,76) – io?aaeathony ?anoiaeu, eioi?ua ia iaoee io?aaeaiey
ia ae?oaeo n/aoao ii o/aoo ?anoiaeia ii yeiiiie/aneei yeaiaioai.

Ioe?uoea noan/aoia e n/aoo 34 iaycaoaeueii, oae eae ?anoiaeu,
io?aaeaaiua ia n/aoa, neeoeii iaeii?iaeiu.

Aaeaiany/ii n/aoa ii yeaiaioo cao?ao, cae?uaathony a aeaaao
io?aaeathuaai n/aoa 37 caienueth:

Ae 37 E 30 (31,32,33,34)

Nia?aiiua ia n/aoa 37 noiiu ?ani?aaeaeythony iaaeaeo eaeueeoeyoeeiiiuie
n/aoaie e caienuaathony a aeaaao n/aoia 20, 23, 25, 26, 29, a oaeaea a
aeaaao n/aoa 44.

Ae 20 (25, 26, 29, 44) E 37

Iiiyoea oeaio?ia ioaaonoaaiiinoe e eo aeaeu.

Oeaio?u ioaaonoaaiiinoe – yoi no?oeoo?iia iiae?acaeaeaiea i?aaiecaoeee,
ai aeaaa eioi?iai noieo iaiaaeaea?, eiio?iee?othuee cao?aou e aeioiaeu
aeaiiiai iiae?acaeaeaiey.

Oeaeue i?aaiecaoeee o/aoa ii oeaio?ai ioaaonoaaiiinoe ninoieo a
neaaeothuai:

1. iaeiieaiea aeaiiuo i cao?aoao ii eaaeaeiio oeaio?o ioaaonoaaiiinoe;

2. auyaeaiea ioeeiiaiee io niaou ii noaoueyi ?anoiaeia;

3. auyaeaiea aeiiaiuo eeoe a ia?a?anoiaea cao?ao e i?eiyoee ?aoaiee ii
eo ono?aiaieth.

A eaaeaeii oeaio?a ioaaonoaaiiinoe aeieaeai auoue iieacaoaeue aeey
ecia?aiey iauaia aeayoaeueiinoe e aaca aeey ?ani?aaeaeaiey cao?ao.

Aeey eaaeaeiai oeaio?a ioaaonoaaiiinoe onoaiaaeeaathony oi?iu aioo?aiiae
io/aoiinoe (io/ao ia eniieiaiee niaou athaeaeaoia).

Ii i?eioeeio oeaeaniia?aciinoe en/eneaiey i?eauee e aa eniieueciaaiey
oeaio?u ioaaonoaaiiinoe iiae?acaeaeythony ia o?e aeaea:

– oeaio? cao?ao;

– oeaio? i?eauee;

– oeaio? eiaanoeoeee.

Oeaio?u cao?ao – yoi iainiaeaiiua iiae?acaeaeaiey (?aai/aa ianoi,
a?eaaaea, oeao e o.ae.) a eioi?uo iiaeii i?aaieciaaoue ieaie?iaaiea e
o/ao ecaea?aeae i?iecaiaenoaa. Eo iniiaiie oeaeueth yaeyaony
ieieiecaoeey cao?ao.

A oeaio?ao i?eauee eiio?iee?otho ia oieueei cao?aou, ii e aeioiaeu.
Niiinoaaeaieai aeioiaeia e ?anoiaeia ii oeaio?o ii?aaeaeytho i?eaueue.
Iniiaiie oeaeueth oeaio?a i?eauee yaeyaony iieo/aiea iaeneiaeueii
aunieie i?eauee.

Oeaio?u eiaanoeoeee eiio?iee?otho ia oieueei cao?aou, aeioiaeu e
i?eaueue, ii e eniieueciaaiea i?eauee, a oii /enea eiaanoeoeee a
nianoaaiiua aeoeau. Oeaio?aie eiaanoeoeee yaeythony aei/a?iea
i?aaiecaoeee e ae?oaea aeinoaoi/ii naiinoiyoaeueiua /anoe i?aaiecaoeee.

Ii i?eioeeio inouanoaeaiey i?iecaiaenoaaiiuo ooieoeee oeaio?u
ioaaonoaaiiinoe iiaoo auoue neaaeothuea:

– oeaio?u ioaaonoaaiiinoe ca niaaaeaiea;

– oeaio?u ioaaonoaaiiinoe ca i?iecaiaenoai;

– oeaio?u ioaaonoaaiiinoe ca nauo i?iaeoeoeee (oeaio? i?iaeaae);

– oeaio? oi?aaeaiey.

Oeaio? ioaaonoaaiiinoe ca niaaaeaiea ieaie?oao, o/eouaaao e eiio?iee?oao
caeoiee OIOe, eo cao?aou ii caeoiea, o?aiaiea e ioione a i?iecaiaenoai.

Oeaio? ioaaonoaaiiinoe ca i?iecaiaenoai ieaie?oao o/eouaaao e
eiio?iee?oao cao?aou ia i?iecaiaenoai i?iaeoeoeee, iauai e anni?oeiaio
auioneaaiie i?iaeoeoeee, aa ea/anoai e en/eneyao naaanoieiinoue
i?iaeoeoeee.

Oeaio? ioaaonoaaiiinoe ii nauoo i?iaeoeoeee (oeaio? i?iaeaae) ieaie?oao,
o/eouaaao e eiio?iee?oao cao?aou ii i?iaeaaea i?iaeoeoeee (?aaio, oneoa)
iauai i?iaeoeoeee, au?o/eo, ?aioaaaeueiinoue i?iaeaiiie i?iaeoeoeee e aa
ioaeaeueiuo aeaeia.

Oeaio? oi?aaeaiey (neoaeaa aeaaiuo oaoiieiaee, aooaaeoa?ey) ieaie?oao,
o/eouaaao e ii?aaeaeyao yooaeoeaiinoue naiae aeayoaeueiinoe.

Oeaeue ooieoeeiie?iaaiey oeaio?ia ioaaonoaaiiinoe – yoi niiinoaaeaiea
oaeoe/aneeo cao?ao n ?anoiaeaie ii niaoa.

Niaoa yaeyaony, a nouiinoe, oeiainiaui ieaiii eaaeaeiai oeaio?a
ioaaonoaaiiinoe. Ii eniieiaieth niaou ninoaaeyaony io/ao ia
eniieueciaaiee niaou ii eaaeaeiio oeaio?o ioaaonoaaiiinoe.

Aeaooe?oaiaie aa?eaio eioaa?e?iaaiey nenoaiu oi?aaeai/aneiai o/aoa.

I?e yoii aa?eaioa eniieuecothony aeaa a?oiiu n/aoia. A oeiainiaii o/aoa
n 30 ii 37, a a oi?aaeai/aneii o/aoa n/aoa n 27 ii 29.

A oeiainiaii o/aoa cao?aou a?oiie?othony ii yeiiiie/aneei yeaiaioai, a a
oi?aaeai/aneii – ii noaoueyi eaeueeoeyoeee.

I?e eniieueciaaiee yoiai aa?eaioa ana ?anoiaeu ii iau/iui aeaeai
aeayoaeueiinoe a?oiie?othony ia n/aoao n 30 ii 34 ii yeaiaioai cao?ao.

Aaeaiany/ii yoe n/aoa cae?uaathony a aeaaaoa n/aoa 37 «Io?aaeaiea iaueo
cao?ao», i?e yoii aeaeaaony aooaaeoa?neay caienue:

Ae 37 E 30 (31, 32, 33, 34).

Iaeiia?aiaiii oa aea noiiu ?anoiaeia caienuaathony ii e?aaeeoo ae?oaiai
io?aaeathuaai n/aoa 27 « ?ani?aaeaeaiea iaueo cao?ao» a
ei??aniiiaeaioeee ni n/aoaie 20, 23, 25, 29:

Ae 20 (23, 25, 25, 26, 29) E 27

A eiioea aiaea eaeueeoee?oaiua ?anoiaeu ia yoeo n/aoao cae?uaathony
caienueth:

Ae 27 E 20 (23, 25, 26, 29)

N/ao 37 aaeaiany/ii cae?uaatho. Yoi cae?uoea io?aaeaaony neaaeothueie
i?iaiaeeaie:

Ae 40 E 37

Ae 44 E 37

Oi?aaeai/aneay o/aoiay iieeoeea i?aaiecaoeee.

O/aoiay iieeoeea i?aaiecaoeee aeey oeaeae oi?aaeai/aneiai o/aoa – yoi
niaieoiiinoue niiniaia oi?aaeaiey o/aoa.

Ninoieo ec neaaeothueo aniaeoia:

I. I?aaiecaoeeiiii-oaoie/aneee aniaeo

1. ?ac?aaioea ?aai/aai ieaia n/aoia

Ieaiii n/aoia aooaaeoa?neiai o/aoa i?aaeoniio?aia aiciiaeiinoue
oi?ie?iaaiey ?anoiaeia ii iau/iui aeaeai aeayoaeueiinoe ia n/aoao n 20
ii 29 e n 30 ii 39. N/aoa 30-39 i?eiaiythony a oeiainiaii o/aoa aeey
o/aoa ?anoiaeia ii yeaiaioai cao?ao. N/aoa 20-29 i?eiaiythony a
oi?aaeai/aneii o/ao aeey o/aoa ?anoiaeia ii noaoueyi eaeueeoeyoeee e
iauaeoai eaeueeoeyoeee e oeaio?ai ioaaonoaaiiinoe.

2.auai? oi?iu oi?aaeaiey o/aoa

I?aaiecaoeey naiinoiyoaeueii auae?aao e ?ac?aaaouaaao ia?a/aiue
i?eiaiyaiuo o/aoiuo ?aaeno?ia.

3.i?aaiecaoeey oi?aaeai/aneiai o/aoa

I?aaei?eyoea naiinoiyoaeueii oi?ie?oao no?oeoo?o neoaeau, eioi?ay aoaeao
caieiaoueny oi?aaeai/aneei o/aoii.

II. Iaoiaeieiae/aneee aniaeo o/aoiie iieeoeee

Ii o/aoo cao?ao ia i?iecaiaenoai e auione i?iaeoeoeee yeaiaioaie o/aoiie
iieeoeee yaeythony:

1. ii?aaeaeaiea ia?a/iy oeaio?a cao?ao

2. onoaiiaeaiea eiio?iee?oaiuo ?anoiaeia ii eaaeaeiio oeaio?o cao?ao

Ia?a/aiue eiio?iee?oaiuo ?anoiaeia ii eaaeaeiio oeaio?o cao?ao
oeacuaaaony a oi?iao niao cao?ao ia i?iecaiaenoai e io/aoia ii oeaio?ai
cao?ao

3.auai? ioaaonoaaiiuo ca ?anoiaeu ii eaaeaeiio oeaio?o cao?ao

A oeaio?ao cao?ao ia?aiai o?iaiy oi?aaeaiey cao?aoaie, ioaaonoaaiiinoue
ca ?anoiaeu aiceaaaaony ia eniieieoaeae niioaaonoaothueo ?aaio. A
oeaio?ao cao?ao2 o?iaiy iau/ii iacia/athony ?oeiaiaeeoaee a?eaaae, 3
o?iaiy – ?oeiaiaeeoaee o/anoeia, ioaeaeaiee, 4 o?iaiy – ia/aeueieee
oeaoia e o.ae.

4.auai? niiniaa a?oiie?iaee ?anoiaeia e nienaiea ?anoiaeia ia
i?iecaiaenoai

A ianoiyuaa a?aiy a ?innee i?eiaiythony 2 iniiaiuo niiniaa a?oiie?iaee e
nienaiey ?anoiaeia ia i?iecaiaenoai:

1 niinia: aeaeaiea ?anoiaeia ia iniiaiua e iaeeaaeiua e en/eneaiea
iieiie i?iecaiaenoaaiiie naaanoieiinoe

2 niinia: aeaeaiea ?anoiaeia ia ia?aiaiiua, oneiaii-ia?aiaiiua e
iinoiyiiua e en/eneaiey iaiieiie i?iecaiaenoaaiiie naaanoieiinoe.

I?e ia?aii niiniaa iniiaiua ?anoiaeu o/eouaathony ia eaeueeoeyoeeiiiuo
n/aoao 20, 23, 29, a iaeeaaeiua ?anoiaeu ia
niae?aoaeueii-?ani?aaeaeeoaeueiuo n/aoao 25 e 26.

Ii ieii/aiee ianyoea iaeeaaeiua ?anoiaeu nienuaathony ni n/aoia 25, 26
ia eaeueeoeyoeeiiiua n/aoa 20, 23, 29 e ii?aaeaeyaony oaeoe/aneay iieiay
i?iecaiaenoaaiiay naaanoieiinoue.

I?e 2 niiniaa ia?aiaiiua ?anoiaeu o/eouaathony ia eaeueeoeyoeeiiiuo
n/aoao 20, 23, 29. Oneiaii-ia?aiaiiua ia n/aoa 25/1, a caoai aai
nienuaatho ia n/ao 20, 23. Iinoiyiiua ?anoiaeu o/eouaathony ia n/aoao
25/2, 26 ii ieii/aiee ianyoea nienuaathony ia n/ao 90.

5.auai? niiniaa ioeaiee ICI

– ii ii?iaoeaiie eee ieaiiaie naaanoieiinoe;

– ii i?yiui noaoueyi ?anoiaeia;

– ii noieiinoe nu?uey, iaoa?eaeia e iieooaa?eeaoia;

– ii oaeoe/aneie i?iecaiaenoaaiiie naaanoieiinoe.

6.auai? niiniaa ioeaiee aioiaie e ?aaeeciaaiiie i?iaeoeoeee

– ii iieiie oaeoe/aneie i?iecaiaenoaaiiie naaanoieiinoe (anee a o/aoa ia
eniieuecoaony n/ao 40 «Auione i?iaeoeoeee» e iauaoicyenoaaiiua ?anoiaeu
nienuaathony ia n/ao 20, 23, 29).

– Ii iaiieiie oaeoe/aneie i?iecaiaenoaaiiie naaanoieiinoe (anee a o/aoa
ia eniieuecoaony n/ao 40 e ni n/aoa 26 ?anoiaeu nienuaathony ia n/ao 90)

– Ii iieiie ii?iaoeaiie eee ieaiiaie naaanoieiinoe (anee a o/aoa
eniieuecoaony n/ao 40 e ni n/aoa 26 ?anoiaeu nienuaathony ia n/aoa 20,
23)

– Ii iaiieiie ii?iaoeaiie eee ieaiiaie naaanoieiinoe (anee a o/aoa
eniieuecoaony n/ao 40 e ni n/aoa 26 ?anoiaeu nienuaathony ia n/aoa 90)

– Ii iaiieiie ii?iaoeaiie eee ieaiiaie naaanoieiinoe ia iniiaa
ia?aiaiiuo cao?ao (anee eniieuecoaony n/ao 40 e /anoue ?anoiaeia ni
n/aoa 25 e 26 nienuaaaony ia n/ao 90)

7.auai? iaoiaeia o/aoa cao?ao ia i?iecaiaenoai e eaeueeoee?iaaiea
naaanoieiinoe i?iaeoeoeee

Auai? oiai eee eiiai iaoiaea caaeneo io oaoiieiae/aneeo, io?aneaauo e
ae?oaeo iniaaiiinoae i?iecaiaenoaa i?iaeoeoeee.

Iaoiaeu: ii?iaoeaiue iicaeaciue, Iiia?aaeaeueiue, Iii?ioeanniue,
Aee?aeo-Einoeia, Noaiaea?o-eino.

8.auai? o?ainoa?oiuo oeai

– Ia iniiaa ?uii/iuo oeai;

– Ia iniiaa cao?ao e % a aeaea i?eauee;

– Aeiaiai?iua o?ainoa?oiua oeaiu.

9.auai? niiniaia ?ani?aaeaeaiey einaaiiuo ?anoiaeia iaaeaeo iauaeoaie
o/aoa e eaeueeoee?iaaiey

A) ?NYI o/eouaaaony a Ae 25/1 e iiaoo ?ani?aaeaeyoueny iaaeaeo aeaoiy
aeaeaie i?iaeoeoeee:

– I?iii?oeeiiaeueii niaoiui (ii?iaoeaiui) noaaeai);

– I?iii?oeeiiaeueii c/i i?iecaiaenoaaiiuo ?aai/eo;

– I?iii?oeeiiaeueii eiee/anoao iaoeii-/ania iai?oaeiaaiey;

– I?iii?oeeiiaeueii iauaio i?iaeoeoeee e ae?oaea

A) Iauai?iecaiaenoaaiiua ?anoiaeu, o/eouaaaiua a Ae n/aoa 25/2 iiaoo
?ani?aaeaeyoueny:

– I?iii?oeeiiaeueii c/i i?iecaiaenoaaiiuo ?aai/eo;

– I?iii?oeeiiaeueii iauaio i?iaeoeoeee e ae?oaea

A) Iauaoicyenoaaiiua ?anoiaeu, o/eouaaaiua a Ae n/aoa 26 e aeeth/aaiua a
Ae 20 i?e en/eneaiee iieiie i?iecaiaenoaaiiie naaanoieiinoe iiaoo
?ani?aaeaeyoueny:

– I?iii?oeeiiaeueii c/i i?iecaiaenoaaiiuo ?aai/eo;

– I?iii?oeeiiaeueii iauaio i?iecaaaeaiiie i?iaeoeoeee eee iauaio
i?iaeaae e ae?.

10. auai? ii?yaeea nienaiey cao?ao ii ?aiiioo iniiaiuo n?aaenoa ia
naaanoieiinoue i?iaeoeoeee

– Oaeoe/anee cao?aou ii ?aiiioo IN nienuaathony ia n/aoa ecaea?aeae
i?iecaiaenoaa Ae 20 (25, 26) E 23 (10, 70, 69)

– Nicaeaaony ?aca?aiue oiiae ia ?aiiio IN Ae 25 (26) E 96; Ae 96 E 23

– Oaeoe/aneea cao?aou ii ?aiiioo IN o/eouaathony ia n/aoa 97 «?anoiaeu
aoaeoueo ia?eiaeia», a caoai ?aaiiia?ii nienuaathony n yoiai n/aoa ia
ecaea?aeee i?iecaiaenoaa.

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