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Принципы оценки активов и обязательств

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?AOA?AO

ii eo?no «Aooaaeoa?neee o/ao e aoaeeo»

ii oaia: «I?eioeeiu ioeaiee aeoeaia e iaycaoaeuenoa»

1. I?eioeeiu ioeaiee aiaiai?ioiuo aeoeaia

I?eioeeiu ioeaiee aeoeaia e iaycaoaeuenoa yaeythony aaeeiuie aeey anao
eiiia?/aneeo e iaeiiia?/aneeo i?aaiecaoeee, n o/aoii eo
i?aaiecaoeeiiii-i?aaiaie oi?iu nianoaaiiinoe.

A aooaaeoa?neii o/aoa aii?inu ioeaiee eiouanoaa e iaycaoaeuenoa
i?aaiecaoeee eiatho eeth/aaia cia/aiea, iineieueeo io yoiai caaeneo aa
oeiainiaia iieiaeaiea ia niioaaonoaothuai naaiaioa i?aaei?eieiaoaeueneie
aeayoaeueiinoe.

A nayce n yoei i?aaiecaoeey a i?eeaca ii o/aoiie iieeoeea aeieaeia
ooaa?aeeoue iaoiaeu ioeaiee niioaaonoaothueo aeoeaia e iaycaoaeuenoa, a
oii /enea au?aaeaiiuo a eiino?aiiie aaethoa.

I?e ioeaiea noaoae aooaaeoa?neie io/aoiinoe iia aeieaeia iaania/eoue
niaethaeaiea ii?aaeaeaiiuo aeiiouaiee e o?aaiaaiee, ia?a/aiue eioi?uo
i?aaeoniio?ai Iieiaeaieai ii aooaaeoa?neiio o/aoo «O/aoiay iieeoeea
i?aaiecaoeee» IAO 1/98.

I?aaeea ioeaiee ioaeaeueiuo iaeiaiiaaiee aeoeaia e iaycaoaeuenoa
onoaiaaeeaathony Ieienoa?noaii oeiainia ?O a ?ac?aaaouaaaiuo ei
niioaaonoaothueo iieiaeaieyo ii aooaaeoa?neiio o/aoo.

Ioeaiea anoue niinia ia?aaiaea o/aoiuo iauaeoia ec iaoo?aeueiiai eee
o?oaeiaiai ecia?eoaeae a noieiinoiie (aeaiaaeiue). Oai naiui noaiiaeony
aiciiaeiui i?eaiaeeoue ?acii?iaeiua aeoeau i?aaiecaoeee enoiaey ec eo
oaoieei-yeiiiie/aneie oa?aeoa?enoeee e aaeeiiio ecia?eoaeth. I?e/ai
enoiaey ec oneiaee e oeaeae ?aaeecaoeee eiie?aoiuo caaea/ ia
niioaaonoaothueo yoaiao inouanoaeaiey onoaaiie aeayoaeueiinoe,
noaiiaeony aiciiaeiui ioeaieaaoue oa eee eiua aeoeau, yeiiiie/aneea
niauoey, eae ninoaaeythuea oicyenoaaiiuo i?ioeannia, a ?acee/iie
ioeaiea.

A eeoa?aoo?a iaeioi?uie aaoi?aie ioeaiea ?anniao?eaaaony n o?ao oi/ae
c?aiey:

ii i?aaeiaoo;

ii aa iaoiaeo;

ii ooieoeee a eioi?iaoeeiiiii io?aaeaiee oicyenoaaiiuo i?ioeannia.

?anniio?ei eo.

Ii i?aaeiaoo auaeaeythony ioeaiee ii:

– ecia?yaiiio iauaeoo (eiaeeaeaeoaeueiua e aa?aaaoiua, o. a.
eiiieaeniua);

– ioiioaieth noauaeoa ecia?aiey e ioeaieai (enoi?e/aneea, o. a.
ia?aiia/aeueiua e eaeueeoeyoeeiiiua). Eaeueeoeyoeeiiiua ioeaiee
i?eiaiythony enoiaey ec aeaenoaothueo niiniaia en/eneaiey
niioaaonoaothueo aeoeaia a caaeneiinoe io oeaeae oi?aaeaiey;

ioiioaieth e?eoa?eaa en/eneaiey e noauaeoo ioeaiee (iauaeoeaiua e
noauaeoeaiua);

a?aiaiiie i?eiaaeeaaeiinoe (ioeaiee, i?eiaiyaiua a i?ioeii, ianoiyuai e
aoaeouai, ii ioiioaieth e iiiaioo en/eneaiey);

aeaeai ecia?eoaey (iiieiaeueiua e oeene?iaaiiua). I?aaeoniao?eaaaony
?aca?aie/aiea ioeaiie ia eiee/anoaaiiua, ea/anoaaiiua e
aeeooa?aioee?iaaiiua ii ?aciiaeaeiinoyi iaeiiai ecia?eoaey. Iineaaeiaa
eanaaony noieiinoiiai ecia?eoaey, iineieueeo oieueei n aai iiiiuueth
noaiiaeony aiciiaeiui niecia?youe ioeaieo niioaaonoaothueo iauaeoia ii
?aciui ia?eiaeai a?aiaie. Iiyoiio iiieiaeueiay ioeaiea oa?aeoa?ecoao
iauaeo a ?ac?aca ?aciuo ia?eiaeia a?aiaie (i?ioeiai, ianoiyuaai e
aoaeouaai). Oeene?iaaiiay aea ioeaiea eniieuecoaony i?e en/eneaiee
ainnoaiiaeoaeueiie noieiinoe, o. a. a nia?aiaiiuo oneiaeyo
aini?iecaiaenoaa eiie?aoiiai iaeiaiiaaiey aeoeaa;

– oeiai ?an/aoia (cao?aoiua, iiaeioiaeiua e oneiaiua).

Cao?aoiua iaoiaeu ioeaiee ii?aaeaeytho cao?aou ii oi?ie?iaaieth
noieiinoe aeoeaa.

Iiaeioiaeiua ?anniao?eaatho noieiinoue eae iioaioeeaeueiue aeioiae,
iaeeaeaaiue io eniieueciaaiey oiai eee eiiai aeaea aeoeaa.

Oneiaiua aea aeaeu ioeaiie i?eiaiythony a oao neo/ayo, eiaaea iaeuecy
i?eiaieoue eiua iaoiaeu ioeaiie.

Eiouanoai yeiiiie/aneiai noauaeoa iacaaeneii io aai
i?aaiecaoeeiiii-i?aaiaie oi?iu nianoaaiiinoe ninoieo ec aiaiai?ioiuo e
iai?ioiuo aeoeaia.

Aiaiai?ioiua aeoeau — yoi /anoue eiouanoaa i?aaiecaoeee a iaoa?eaeueiie
e iaiaoa?eaeueiie («iainycaaiie») oi?ia ni n?ieii iieueciaaiey nauoa 12
ianyoeaa n aeaou eo i?eiyoey e o/aoo.

Ia?a/aiue aiaiai?ioiuo aeoeaia ninoieo ec:

iniiaiuo n?aaenoa;

iaiaoa?eaeueiuo aeoeaia;

cao?ao a iacaaa?oaiiii no?ieoaeuenoaa;

oeiainiauo aeiaeaiee aeieain?i/iiai oa?aeoa?a;

ioeiaeaiiuo iaeiaiauo aeoeaia;

aeioiaeiuo aeiaeaiee a iaoa?eaeueiua oeaiiinoe;

i?i/eo aiaiai?ioiuo aeoeaia. Aiaiai?ioiua aeoeau a naith i/a?aaeue
ninoiyo ec:

iaoa?eaeueiuo aiaiai?ioiuo aeoeaia;

– iaiaoa?eaeueiuo aiaiai?ioiuo aeoeaia.

Iaoa?eaeueiua aiaiai?ioiua aeoeau a naith i/a?aaeue iiae?acaeaeythony ia
iaaeaeaeeiia e aeaeaeeiia eiouanoai.

Iaaeaeaeeiia eiouanoai — yoi caiaeueiua o/anoee, iauaeou
i?e?iaeiiieueciaaiey, caeaiey e nii?oaeaiey. I?eiyoea eo e o/aoo
iaoneiaeaii iieaciinoueth eiie?aoiiai iauaeoa, o. a. niiniaiinoueth
i?eiineoue yeiiiie/aneoth auaiaeo. Yoi iaeaieaa aei?iainoiyuay /anoue
aiaiai?ioiuo aeoeaia, iineieueeo ioeaiea aieueoae /anoe aeaiiuo aeoeaia
en/eneyaony yenia?oiui iooai, a iniiaa eioi?iai eaaeeo i?aaeaea anaai
onoaiiaeaiea iieaciinoe eiie?aoiiai iauaeoa. Noaiaiue aea iieaciinoe
onoaiaaeeaaaony iiae aeeyieai ni?ina e i?aaeeiaeaiey.

Aeaeaeeiia eiouanoai, o. a. ia?aiauaaiia eiouanoai, a aeaea o?ainii?oiuo
n?aaenoa, iai?oaeiaaiey e o. i.

A iaiaoa?eaeueiie («iainycaaiie») oi?ia aiaiai?ioiua aeoeau iiaoo eiaoue
ianoi a aooaaeoa?neii o/aoa eae a aeaea i?aa aeaaeaiey ia iauaeou
iaaeaeaeeiinoe, o. a. i?aaa nianoaaiiinoe, oae e a aeaea oe?iaiiuo
ciaeia (oi?aiaie ia?ee), iaoaioia, aeaeiaie ?aiooaoeee (oeaiu oe?iu —
«aoae-aeee»), ?anoiaeia ia iao/ii-enneaaeiaaoaeueneea,
iiuoii-eiino?oeoi?neea e oaoiieiae/aneea ?aaiou.

Niiniau ioeaiee aiaiai?ioiuo aeoeaia, a /anoiinoe iniiaiuo n?aaenoa,
enoiaey ec o?aaiaaiee ?inneeneiai noaiaea?oa IAO 6/01 «O/ao iniiaiuo
n?aaenoa» e Iaaeaeoia?iaeiiai noaiaea?oa oeiainiaie io/aoiinoe (INOI) 16
«Iniiaiua n?aaenoaa» ?acee/iu.

Niaeanii IAO 6/01 (i. 7) iniiaiua n?aaenoaa i?eieiathony e o/aoo ii
ia?aiia/aeueiie noieiinoe. Iiae iath i?eciaaony noiia oaeoe/aneeo cao?ao
i?aaiecaoeee ia i?eia?aoaiea, nii?oaeaiea e ecaioiaeaiea, e?iia iaeiaa
ia aeiaaaeaiioth noieiinoue e eiuo aiciauaaiuo iaeiaia (ca eneeth/aieai
neo/aaa, i?aaeoniio?aiiuo aeaenoaothuei caeiiiaeaoaeuenoaii).

Ia aeeth/athony a oaeoe/aneea cao?aou ia i?eia?aoaiea iauaeoia,
ioiinyueony e iniiaiui n?aaenoaai/iauaoicyenoaaiiua e eiua aiaeiae/iua
?anoiaeu, anee iie iaiin?aaenoaaiii ia eiatho ioiioaiey e iia?aoeeyi ii
i?eia?aoaieth, nii?oaeaieth eee ecaioiaeaieth eiie?aoiiai iauaeoa.

Iiae ia?aiia/aeueiie noieiinoueth iauaeoa, i?eciaaaaiiai a ea/anoaa
aeeaaea a onoaaiue (neeaaei/iue) eaieoae i?aaiecaoeee, i?eciaaony aai
aeaiaaeiay ioeaiea, niaeaniaaiiay o/?aaeeoaeyie (o/anoieeaie)
i?aaiecaoeee (anee eiia ia i?aaeoniio?aii aeaenoaothuei
caeiiiaeaoaeuenoaii).

Niaeanii aea aeaenoaothuaio caeiiiaeaoaeuenoao oeacaiiia auoa i?aaeei
iiaeeaaeeo ei??aeoe?iaea. Niaea?aeaiea aa i?aaeoniao?eaaao, /oi anee
noiia aeeaaea o/?aaeeoaeai a iauanoai n ia?aie/aiiie ioaaonoaaiiinoueth
(III) i?aauoaao 200 ieieiaeueiuo ?acia?ia iieaou o?oaea (I?IO), a aeey
i?iecaiaenoaaiiuo eiiia?aoeaia — 250 I?IO, oi ioeaiea aeeaaea aeieaeia
inouanoaeyoueny iacaaeneiui ioeaiueeii.

Anee i?aaiecaoeey iieo/aao aiaiai?ioiua aeoeau ii aeiaiai?o aea?aiey
(aacaiciacaeii), oi eo ia?aiia/aeueiie noieiinoueth i?eciaaony oaeouay
?uii/iay noieiinoue ia aeaoo i?eiyoey e aooaaeoa?neiio o/aoo.

Eiaaea iauaeo i?eiyo e o/aoo a ii?yaeea oiaa?iiaiaiiie iia?aoeee, oi aai
ia?aiia/aeueiie noieiinoueth n/eoaaony noieiinoue oeaiiinoae,
ia?aaeaiiuo eee iiaeeaaeaueo ia?aaea/a i?aaiecaoeeae. Noieiinoue eo
onoaiaaeeaaaony enoiaey ec oeaiu, ii eioi?ie a n?aaieiuo
ianoiyoaeuenoaao iau/ii i?aaiecaoeey en/eneyao noieiinoue aiaeiae/iuo
oeaiiinoae eee iauaeoia, ioiinyueony e iniiaiui n?aaenoaai.

Iniai neaaeoao ioiaoeoue, /oi noieiinoue iauaeoa, i?eiyoiai e o/aoo, a
aeaeueiaeoai ia iiaeeaaeeo eciaiaieth (e?iia neooaoeee, iniai
iaiai?aiiuo Aeaenoaothueie ii?iaoeaiuie aeoaie). E oaeei neooaoeeyi
ioianaiu:

aeino?ieea;

aeiiai?oaeiaaiea;

?aeiino?oeoeey;

/anoe/iay eeeaeaeaoeey;

ia?aioeaiea iauaeoia.

Eiiia?/aneea i?aaiecaoeee iiaoo ia /aua iaeiiai ?aca a aiae (ia ia/aei
io/aoiiai aiaea) i?iecaiaeeoue ia?aioeaieo a?oii iaeii?iaeiuo iauaeoia
ii oaeouae (ainnoaiiaeoaeueiie) noieiinoe iooai eiaeaenaoeee eee i?yiiai
ia?an/aoa ii aeieoiaioaeueii iiaeoaa?aeaeaiiui ?uii/iui oeaiai. A
aeaeueiaeoai oaeay i?ioeaaeo?a yaeyaony iaycaoaeueiie.

Ii INOI 16 «Iniiaiua n?aaenoaa» (i. 15) iauaeo iniiaiuo n?aaenoa, anee
ii i?eciaaony a ea/anoaa aeoeaa, aeieaeai auoue ioeaiai ii oaeoe/aneie
noieiinoe. Ninoaaeythueie aa yaeythony iieoiiay oeaia, a oii /enea
eiii?oiua iioeeiu e iaaiciauaaiua iaeiae ia iieoieo, a oaeaea ethaua
i?yiua cao?aou ii i?eaaaeaieth oaeiai aeoeaa a ?aai/aa ninoiyiea aeey
eniieueciaaiey ii iacia/aieth. I?eia?aie i?yiuo cao?ao yaeythony:

cao?aou ia iiaeaioiaeo ieiuaaeee;

ia?ae/iua cao?aou ia aeinoaaeo e ?aca?oceo;

cao?aou ia onoaiiaeo;

noieiinoue i?ioanneiiaeueiuo oneoa (?aaioa a?oeoaeoi?ia e i?.).

I?e/ai i?eiyoea e o/aoo iauaeoa a ea/anoaa iniiaiuo n?aaenoa
aeiioneaaony e oiaaea, eiaaea yoi ia naycaii iaiin?aaenoaaiii n
ecaea/aieai yeiiiie/aneie auaiaeu io aai eniieueciaaiey, ii oaeay oeaeue
iiaeao auoue aeinoeaiooa io eniieueciaaiey ae?oaeo aeoeaia,
i?eiaaeeaaeaueo aeaiiie i?aaiecaoeee.

A ca?oaaaeiie eeoa?aoo?a iao iiiyoey «ia?aiia/aeueiay noieiinoue».
Neiiieiii aa i?eciaaony oaeouay noieiinoue (current costs), eioi?ay
?anniao?eaaaony eae oaeouay i?iaeaaeiay ?uii/iay oeaia eiathuaainy eee
aiaeiae/iiai aeoeaa. Iaeiaei e o/aoo iia iiaeao auoue i?eiyoa oieueei a
oii neo/aa, anee ii?aaeaeaia ii eioe?iaeai ?uiea, aaea eiiiaiey
i?eia?aoaao niioaaonoaothuee aeoea.

Ionthaea iai?aoeaathony neaaeothuea auaiaeu:

i?e niaethaeaiee oeacaiiiai auoa ia?aie/aiey ioeaiea aiaiai?ioiiai
aeoeaa ii oaeouae noieiinoe ia iiaeao auoue i?eiyoa e o/aoo a neooaoeee,
eiaaea niioaaonoaothuee iauaeo ecaioiaeai ii onoa?aaoae oaoiieiaee;

iineieueeo oaeouay noieiinoue aiaiai?ioiiai aeoeaa a iniiaiii
oi?ie?oaony iiae aeeyieai ni?ina e i?aaeeiaeaiey, oi eciaiaiea oaeoueo
ecaea?aeae oiaa?ii?iecaiaeeoaey (anee yoi ia naycaii n oeo/oaieai
oaoie/aneie oa?aeoa?enoeee ecaioaaeeaaaiiai iauaeoa) ca/anooth aoaeao
io?eoeaoaeueii neacuaaoueny ia aai oeiainiauo ?acoeueoaoao.

Yenia?oiay ioeaiea — ?aciiaeaeiinoue oaeouae noieiinoe i?eieiaaiue e
o/aoo eee nienuaaaiue n o/aoa aiaiai?ioiuo aeoeaia aeey ia?eiaee/aneiai
oeaeaaiai eniieueciaaiey.

Iacaaeneiue iiaeoiae e aa ii?aaeaeaieth — ioee/eoaeueiue i?eciae
yenia?oiie ioeaiee, iineieueeo iia ?ann/eouaaaony iacaaeneiui
ioeaiueeii, eiathuei niioaaonoaothuee eaaeeoeeaoeeiiiue aooanoao e
eeoeaiceth ia inouanoaeaiea aeaiiiai aeaea aeayoaeueiinoe.

Ni?aaaaeeeaay noieiinoue i?eiaiyaony a no?aiao n ?acaeoie ?uii/iie
yeiiiieeie e i?aaeoniao?eaaao ia?a/aiue ?acoiiuo i?ioeuo ?anoiaeia iethn
noieiinoue aini?iecaiaenoaa eiie?aoiuo aiaiai?ioiuo aeoeaia a
nia?aiaiiuo oneiaeyo. Enoiaey ec oaeie nouiinoe ni?aaaaeeeaie noieiinoe,
aa neaaeoao ?anniao?eaaoue eae eiiaeie?iaaiioth ninoaaeythuoth oaeouae
(?uii/iie) noieiinoe e noieiinoe, en/eneaiiie yenia?oiui iooai.

Oaeouay (?uii/iay) noieiinoue ioaeaeueiuie aaoi?aie ?anniao?eaaaony eae
«?an/aoiay aaee/eia, ?aaiay aeaiaaeiie noiia, ca eioi?oth
i?aaeiieaaaaony ia?aoiae eiouanoaa ec ?oe a ?oee ia aeaoo ioeaiee a
?acoeueoaoa eiiia?/aneie naeaeee iaaeaeo aeia?iaieueiui iieoiaoaeai e
aeia?iaieueiui i?iaeaaoeii iinea aaeaeaaoiiai ia?eaoeiaa. I?e yoii
i?aaeiieaaaaony, /oi eaaeaeay ec noi?ii aeaenoaiaaea eiiiaoaioii,
?an/aoeeai e aac i?eioaeaeaiey».

Eae aeaeii, aeaiiia ii?aaeaeaiea aeinoaoi/ii ananoi?iiia ?ane?uaaao
niaea?aeaiea ?uii/iie noieiinoe, aa ninoaaeythuea, oneiaey ?uiea, aai
o/anoieeia, iioeau eo naeaeee e o. i.

Ioeaiea iniiaiuo n?aaenoa onoaiaaeeaaaony n o/aoii oiai, ia eaeie
noaaeee yenieoaoe?oaony niioaaonoaothuee iauaeo e eaeiau a yoie nayce
iiceoeee i?aaiecaoeee. Enoiaey ec oaeiai iaiauaiey, ?anniao?eaaaony
ioeaiea aeaiiiai aeoeaa ii noieiinoe:

ainnoaiiaeoaeueiie;

aii?oecaoeeiiiie;

inoaoi/iie;

– eeeaeaeaoeeiiiie.

Ainnoaiiaeoaeueiay noieiinoue icia/aao iaiiaeaiioth noieiinoue iauaeoa,
?aiaa i?eiyoiai e o/aoo ii ia?aiia/aeueiie noieiinoe, enoiaey ec
nia?aiaiiuo oneiaee aai aini?iecaiaenoaa e i?eaioe?iaaiiiai ia
yenieoaoaoeeth aeaiiiai iauaeoa a aoaeouai.

I?aaiecaoeey ai?aaa aaeaaiaeii (ia ia/aei io/aoiiai aiaea) i?iecaiaeeoue
ia?aioeaieo iauaeoia, o/eouaaaiuo a ninoaaa iniiaiuo n?aaenoa.
Enoiaeiuie aeaiiuie a i?ioeanna i?iaaaeaiey oeacaiiie i?ioeaaeo?u
yaeythony ?an/aoiua iieacaoaee, a iniiaa eioi?uo — eiaeaenu oeai
(eioeyoeee) ia aeaoo i?eia?aoaiey e aeaoo ?an/aoa ainnoaiiaeoaeueiie
noieiinoe eiie?aoiuo iauaeoia, a a neooaoeee i?yiiai ia?an/aoa
ia?aiia/aeueiie noieiinoe yoeo iauaeoia — aeieoiaioaeueii
iiaeoaa?aeaeaiiua ?uii/iua oeaiu.

Anee oaeie aa?eaio ia iiaeao auoue inouanoaeai, oi iaiaoiaeeia
niioaaonoaothuay ei??aeoe?iaea noieiinoe oaeiai iauaeoa. A iniiao aa
iiaeao auoue iieiaeai iieacaoaeue i?iecaiaeeoaeueiinoe noa?iai e iiaiai
iauaeoia, auiieiythueo iaeeiaeiaua ooieoeee.

I?eiyoea e o/aoo iauaeoa ii ainnoaiiaeoaeueiie noieiinoe aiciiaeii e a
ioeaiea oaeoe/anee i?iecaaaeaiiuo cao?ao (anee iie ecaanoiu) ia aeaoo
aai i?eiyoey e o/aoo.

Aii?oecaoeeiiiay noieiinoue i?aaeiieaaaao iiaaoaiioth noieiinoue
niioaaonoaothuaai iauaeoa ia/eiay n aeaou aai yenieoaoaoeee ia
ii?aaeaeaiiue ia?eiae.

Aii?oecaoeeiiiay noieiinoue en/eneyaony ?an/aoiui iooai a aeaea
eneeth/aiey ec ia?aiia/aeueiie (ainnoaiiaeoaeueiie) noieiinoe iauaeoa
aai inoaoi/iie noieiinoe.

Inoaoi/iay noieiinoue icia/aao iaiiaaoaiioth noieiinoue iauaeoa ia
ii?aaeaeaiioth aeaoo. Iia ninoieo ec aeaoo /anoae:

– /anoe ia?aiia/aeueiie (ainnoaiiaeoaeueiie) noieiinoe, eioi?ay aua
aoaeao ia?aianaia ia ecaea?aeee i?iecaiaenoaa eiie?aoiuo aeaeia
i?iaeoeoeee (?aaio, oneoa) a inoaaoaany a?aiy yenieoaoaoeee aeaiiiai
iauaeoa;

– eeeaeaeaoeeiiiie noieiinoe.

Eeeaeaeaoeeiiiay noieiinoue icia/aao aaee/eio iieaciuo iooiaeia, eioi?ua
aoaeoo ii?eoiaeiaaiu iinea oece/aneiai eciina iauaeoa (caianiua /anoe,
iaoaeeieii, no?ieoaeueiua iaoa?eaeu e i?.) a ioeaiea ii ?uii/iui oeaiai.

A ninoaaa iaiaoa?eaeueiuo aeoeaia o/eouaathony:

eioaeeaeooaeueiay nianoaaiiinoue;

ioeiaeaiiua (i?aaiecaoeeiiiua) ?anoiaeu;

aeaeiaay ?aiooaoeey (eieaeae oe?iu).

Ia caeiiiaeaoaeueiii o?iaia aii?inu ioeaiee iaiaoa?eaeueiuo aeoeaia
?aoaiu a naiii iauai aeaea e i?aaeoniao?eaatho neaaeothuea iaoiaeu eo
ioeaiee:

i?eia?aoaiiuo ca ieaoo — ii iieoiiie (ia?aiia/aeueiie) noieiinoe;

iieo/aiiuo aacaiciacaeii — a ioeaiea ii ?uii/iie noieiinoe, o. a. eae a
ioeaiea ae?oaeo aiaiai?ioiuo aeoeaia a iiaeiaiie neooaoeee;

i?iecaaaeaiiuo naiie i?aaiecaoeeae — ii oaeoe/aneie naaanoieiinoe
ecaioiaeaiey;

i?eiyouo a ea/anoaa aeeaaea a onoaaiue eaieoae — ii noieiinoe,
niaeaniaaiiie o/?aaeeoaeyie (anee eiia ia i?aaeoniio?aii aeaenoaothuei
caeiiiaeaoaeuenoaii). A aeaiiii neo/aa aeaenoaoao oi aea ia?aie/aiea,
/oi i?eiaiyaony ii ioiioaieth e iniiaiui n?aaenoaai ii aeaiiie
iia?aoeee;

iieo/aiiuo a ii?yaeea aa?oa?iuo naeaeie — a ioeaiea ii noieiinoe
iaiaieaaaiiai eiouanoaa, ii eioi?ie iii auei io?aaeaii a aooaaeoa?neii
aaeaina. Noieiinoue ia?aaeaaaaiiai eiouanoaa a aeaea iaiaoa?eaeueiuo
aeoeaia en/eneyaony enoiaey ec oeaiu, ii eioi?ie a n?aaieiuo
ianoiyoaeuenoaao iau/ii i?aaiecaoeey ii?aaeaeyao noieiinoue aiaeiae/iuo
aeoeaia. Anee aeaiiue i?eioeei iaeuecy ?aaeeciaaoue, oi ii i?eiaiyaony a
neooaoeee ia aeoeau, iieo/aiiua i?aaiecaoeeae. A oaeii neo/aa aaee/eia
eo noieiinoe ii?aaeaeyaony enoiaey ec oeai, ii eioi?ui a oeacaiiuo auoa
ianoiyoaeuenoaao iau/ii iia en/eneyao noieiinoue aiaeiae/iuo aeaeia
i?eia?aoaaiuo aeoeaia.

A oneiaiie ioeaiea, i?eiyoie i?aaiecaoeeae, n ioianaieai aa ia
oeiainiaua ?acoeueoaou, io?aaeathony a o/aoa oa iaiaoa?eaeueiua aeoeau,
ii eioi?ui aii?oecaoeeiiiua io/eneaiey ia/eneythony iooai oiaiueoaiey eo
ia?aiia/aeueiie noieiinoe aei iieiiai iiaaoaiey (aei i?ae?auaiey n?iea
aeaenoaey iaoaioa, naeaeaoaeuenoaa, ae?oaeo io?aiiuo aeieoiaioia).

Ec ?anniio?aiiuo iaoiaeia ioeaiie iaiaoa?eaeueiuo aeoeaia neaaeoao iaeei
iauee auaiae, a eiaiii: ii?aaeaeythuei iaoiaeii ioeaiee aeaiiiai aeaea
aeoeaia yaeyaony ia?aiia/aeueiay noieiinoue ia aeaoo eo i?eiyoey e
o/aoo. Iineaaeiyy en/eneyaony aac o/aoa iaeiaa ia aeiaaaeaiioth
noieiinoue e eiuo aiciauaaiuo iaeiaia (e?iia neo/aaa, i?aaeoniio?aiiuo
aeaenoaothuei caeiiiaeaoaeuenoaii).

Cao?aou a iacaaa?oaiiii no?ieoaeuenoaa anoue iacaaa?oaiiua eaieoaeueiua
aeiaeaiey, e iiyoiio i?eieiathony e o/aoo a ioeaiea oaeoe/aneeo cao?ao
aeey cano?ieueea. Iineaaeiea i?eciathony aeiaiai?iie noieiinoueth
cano?ieueea, eioi?ay iiaeao ?ann/eouaaoueny:

ia iniiaa noieiinoe (oeaiu), en/eneyaiie a niioaaonoaee n i?iaeoii
(oaa?aeay oeaia), n o/aoii niaeaniaaiiuo iaiai?ie a aeiaiai?a ia
no?ieoaeuenoai;

ia oneiaeyo aiciauaiey oaeoe/aneie noieiinoe iauaeoa no?ieoaeuenoaa a
noiia i?eiyouo io iiae?yae/eea cao?ao, ioeaiaiiuo a oaeoueo oeaiao e
i?aaeiieaaaaiie noiia i?eauee iiae?yae/eea, i?aaeaa?eoaeueii iaiai?aiiie
noi?iiaie a aeiaiai?a ia no?ieoaeuenoai (ioe?uoay oeaia).

Oeiainiaua aeiaeaiey i?eciathony a o/aoa, anee aaeeiia?aiaiii iie
ioaa/atho neaaeothuei oneiaeyi:

anoue aeieoiaiou, iainiiaaiii iiaeoaa?aeaeathuea i?aai nianoaaiiinoe
i?aaiecaoeee ia yoe aeoeau, a neaaeiaaoaeueii, e ia iieo/aiea aeaiaaeiuo
n?aaenoa eee ae?oaeo aeoeaia, auoaeathuaa ec aeaiiiai i?aaa;

anoue aa?iyoiinoue a aoaeouai iieo/aiey yeiiiie/aneie auaiaeu io eo
eniieueciaaiey a oi?ia i?ioeaioia, aeeaeaeaiaeia, oaaee/aiey oaeouae
?uii/iie noieiinoe e o. i., iacaaeneii io oiai, /oi e i?aaiecaoeee ia
iiiaio i?eiyoey oaeeo oeiainiauo aeiaeaiee ia?aoiaeyo iaecaaaeiua ii
oaeei iia?aoeeyi ?enee (?ene iaieaoaaeaniiniaiinoe aeieaeieea, iaaeaiey
eo?na aeoeee e i?.). Ninoaa oeiainiauo aeiaeaiee aeeth/aao:

ainoaea?noaaiiua e ioieoeeiaeueiua oeaiiua aoiaae;

oeaiiua aoiaae ae?oaeo i?aaiecaoeee, a oii /enea aeieaiaua oeaiiua
aoiaae, a eioi?uo iaicia/aiu aeaoa e noieiinoue iiaaoaiey. Oaeea oneiaey
oeacuaathony a ioiioaiee iaeeaaoeee e aaenaeae;

aeeaaeu a onoaaiua (neeaaei/iua) eaieoaeu ae?oaeo eiiiaiee, iacaaeneii
io eo i?aaiecaoeeiiii-i?aaiaie oi?iu nianoaaiiinoe;

i?aaeinoaaeaiiua ae?oaei oe?iai caeiu, aeaiiceoiua aeeaaeu a e?aaeeoiuo
i?aaiecaoeeyo;

aeaaeoi?neay caaeieaeaiiinoue, i?eia?aoaiiay ia iniiaaiee onooiee i?aaa
o?aaiaaiey;

ae?oaea oeiainiaua aeiaeaiey (aeeaaeu i?aaiecaoeee — oiaa?eua ii
aeiaiai?o i?inoiai oiaa?euanoaa e o. i.).

Oeiainiaua aeiaeaiey noaayony ia o/ao a ioeaiea, en/eneaiiie a noiia
oaeoe/aneeo cao?ao aeey eiaanoi?a, o. a. ii ia?aiia/aeueiie noieiinoe
(aac aeeth/aiey IAeN e eiuo aiciauaaiuo iaeiaia).

Neaaeiaaoaeueii, aeey oeiainiauo aeiaeaiee aeaenoaoao oi aea i?aaeei
ioeaiee, /oi e aeey ae?oaeo aiaiai?ioiuo aeoeaia ii oaeei aeaeai
iia?aoeee, eae aianaiea a n/ao aeeaaea a onoaaiue (neeaaei/iue) eaieoae
i?aaiecaoeee n iaiai?eaie niaeanii aeaenoaothuaio caeiiiaeaoaeuenoao,
i?eia?aoaiiuo ii aeiaiai?ai, i?aaeoniao?eaathuei eniieiaiea
iaycaoaeuenoa (iieaoo) iaaeaiaaeiuie n?aaenoaaie, e o. i.

Anee iaeuecy ioeaieoue, iai?eia?, oeaiiua aoiaae, ia i?eiaaeeaaeauea
i?aaiecaoeee ia i?aaa nianoaaiiinoe, oicyenoaaiiiai aaaeaiey eee
iia?aoeaiiai oi?aaeaiey, ii eniieuecoaiua ath, oi iie i?eieiathony e
o/aoo a ioeaiea, i?aaeoniio?aiiie a aeiaiai?a.

Oneoae (eiinoeueoaoeeiiiua, eioi?iaoeeiiiua), ieacaiiua eiaanoi?o a
nayce n i?eiyoeai ei ?aoaiey i i?eia?aoaiee oeiainiauo aeiaeaiee, ii
eiaaea a aeaeueiaeoai iii ia ?aaeecoaony, ia aeeth/athony a
ia?aiia/aeueioth noieiinoue niioaaonoaothueo oeiainiauo aeiaeaiee. Oaeea
cao?aou, eae iia?aoeeiiiua ?anoiaeu, iiaeeaaeao ioianaieth ia oeiainiaua
?acoeueoaou eiiia?/aneie i?aaiecaoeee eee ia oaaee/aiea ?anoiaeia
iaeiiia?/aneie i?aaiecaoeee oiai io/aoiiai ia?eiaea.

I?e ianouanoaaiiinoe cao?ao (e?iia noii, oiea/eaaaiuo a niioaaonoaee n
aeiaiai?ii i?iaeaaoeo) ii i?eia?aoaieth oeiainiauo aeiaeaiee, a
/anoiinoe oeaiiuo aoiaa, ii n?aaiaieth n noiiie, oiea/eaaaiie ii
aeiaiai?o i?iaeaaoeo, oaeea cao?aou iiaoo i?eciaaaoueny i?aaiecaoeeae a
ninoaaa i?i/eo iia?aoeeiiiuo ?anoiaeia oiai io/aoiiai ia?eiaea, a
eioi?ii oeacaiiua aeoeau auee i?eiyou e o/aoo.

Aeieaiaua oeaiiua aoiaae, iieo/aiiua i?aaiecaoeeae io o/?aaeeoaeae a
n/ao eo aeeaaea a onoaaiue (neeaaei/iue) eaieoae, i?eciathony a o/aoa a
ioeaiea, niaeaniaaiiie aa o/anoieeaie a o/?aaeeoaeueiii aeiaiai?a.

Aeiaeaiey i?aaiecaoeee a aeoeee ae?oaeo i?aaiecaoeee, eioe?iaea eioi?uo
ia oiiaeiaie ae?aea ?aaoey?ii ioaeeeoaony, io?aaeathony a o/aoa ia aeaoo
eo i?eiyoey a noiia oaeoe/aneeo cao?ao ia i?eia?aoaiea, a ia eiiaoe
io/aoiiai aiaea ii ?uii/iie noieiinoe oieueei a oii neo/aa, anee iia
iaiueoa noieiinoe i?eia?aoaiey.

A ioeaiea ii ?uii/iie noieiinoe i?eieiathony e o/aoo aeieaiaua oeaiiua
aoiaae, iieo/aiiua io ae?oaeo i?aaiecaoeee aacaiciacaeii, a oii /enea ii
aeiaiai?o aea?aiey.

Eiaaea i?aaiecaoeey iieo/aao aeieaiaua oeaiiua aoiaae a n/ao iiaaoaiey
aeieaeieeaie eo iaycaoaeuenoa, oi e o/aoo iie i?eieiathony a ioeaiea ii
noieiinoe, onoaiaaeeaaaiie ia aieaa oeaiu, ii eioi?ie a n?aaieiuo
ianoiyoaeuenoaao i?aaiecaoeey ii?aaeaeyao noieiinoue aiaeiae/iuo aeaeia
i?iaeoeoeee, ?aaio eee oneoa.

Anee ia aeaoo ninoaaeaiey aiaeiaie aooaaeoa?neie io/aoiinoe o/aoiay
noieiinoue aeoeee, ioeaiea eioi?uo iiaeeaaeeo ooi/iaieth, auoa eo
?uii/iie noieiinoe, i?aaiecaoeey nicaeaao ?aca?a iiae eo iaanoeaiaiea.

?ane?uaay i?eiaiyaiua a o/aoa iaoiaeu ioeaiee oeiainiauo aeiaeaiee,
neaaeoao eiaoue a aeaeo, /oi ia eo iinoaiiaeo o/aoa a aieueoae noaiaie,
/ai ii ae?oaei aeaeai aiaiai?ioiuo aeoeaia, ieacuaatho aeeyiea oneiaey
eo ia?auaiey. A nayce n yoei aicieeaao iaiaoiaeeiinoue auai?a
iineaaeothuae eo ioeaiee.

Aeey yoeo oeaeae oeiainiaua aeiaeaiey iiae?acaeaeythony ia aeaa a?oiiu:

– ii eioi?ui iiaeii ii?aaeaeeoue oaeouoth ?uii/ioth noieiinoue;

– eiaaea oaeay oeaeue ia iiaeao auoue ?aaeeciaaia.

Oeiainiaua aeiaeaiey, aoiaeyuea a ia?aoth a?oiio, io?aaeathony a
aooaaeoa?neie io/aoiinoe ia eiiaoe io/aoiiai aiaea ii oaeouae ?uii/iie
noieiinoe iooai aaeaiany/iie eee aaeaeaa?oaeueiie ei??aeoe?iaee eo
ioeaiee ia i?aaeuaeouoth io/aoioth aeaoo.

?acoeueoao ii oaeie ei??aeoe?iaea a aeaea iia?aoeeiiiuo aeioiaeia eee
?anoiaeia iiaeeaaeeo nienaieth ia oeiainiaua ?acoeueoaou i?aaiecaoeee.

Anee aea iie iiaeiaiie i?ioeaaeo?a ia iiaeaa?aathony ia io/aoioth aeaoo,
oi a aooaaeoa?neie io/aoiinoe oaeea iauaeou iieacuaathony ii noieiinoe
eo iineaaeiae ioeaiee.

Oeiainiaua aeiaeaiey, aeeth/aaiua ai aoi?oth a?oiio, io?aaeathony a
o/aoa e a io/aoiinoe ia io/aoioth aeaoo ii ia?aiia/aeueiie
(enoi?e/aneie) noieiinoe. A oaeii neo/aa ii yoei aeieaiaui oeaiiui
aoiaaai ?acieoeo iaaeaeo ia?aiia/aeueiie e iiieiaeueiie noieiinoueth
i?aaiecaoeey iiaeao i?eiyoue ?aoaiea ?aaiiia?ii a oa/aiea anaai n?iea eo
ia?auaiey ioiineoue a noiia iia?aoeeiiiuo aeioiaeia eee ?anoiaeia ia
oeiainiaua ?acoeueoaou.

Ii aeieaiaui oeaiiui aoiaaai e i?aaeinoaaeaiiui caeiai ninoaaeyaony
?an/ao eo ioeaiee ii aeeneiioe?iaaiiie noieiinoe.

I?e auauoee oeiainiauo aeiaeaiee, ii eioi?ui ia ii?aaeaeyaony oaeouay
?uii/iay noieiinoue, eo noieiinoue en/eneyaony ii iaeiiio ec neaaeothueo
niiniaia:

ii ia?aiia/aeueiie noieiinoe eaaeaeie aaeeieoeu oaeeo aeoeaia;

ii n?aaeiae ia?aiia/aeueiie noieiinoe;

ii ia?aiia/aeueiie noieiinoe ia?auo ii a?aiaie i?eia?aoaiey oeiainiauo
aeiaeaiee.

Anee ii ioaeaeueiui aeaeai oeiainiauo aeiaeaiee ii?aaeaeyaony oaeouay
?uii/iay noieiinoue, oi eo noieiinoue ia aeaoo auauoey ii?aaeaeyaony
i?aaiecaoeeae enoiaey ec iineaaeiae ioeaiee.

Ii eaaeaeie a?oiia (aeaeo) oeiainiauo aeiaeaiee a oa/aiea io/aoiiai
aiaea, eae e ii ae?oaei aeaeai aeoeaia, i?eiaiyaony iaeei niinia
ioeaiee.

Aaeainiaay noieiinoue iaeeaaoeee ia aeaoo eo iiaaoaiey aeieaeia auoue
?aaia eo iiieiaeueiie oeaia.

Aiaiai?ioiua aeoeau, i?eia?aoaiiua ca eiino?aiioth aaethoo, aeey
i?eiyoey e aooaaeoa?neiio o/aoo e iineaaeothuaai io?aaeaiey a
aooaaeoa?neie io/aoiinoe iiaeeaaeao ia?an/aoo a ?inneeneoth aaethoo –
?oaee.

Ia?an/ao eo noieiinoe, au?aaeaiiue a eiino?aiiie aaethoa, a ?oaee
i?iecaiaeeony ii eo?no OeA ?O aeey yoie eiino?aiiie aaethou a ?oaee,
aeaenoaiaaaoaio ia aeaoo niaa?oaiey oaeie iia?aoeee, a ?acoeueoaoa
eioi?ie yoe aeoeau i?eieiathony e aooaaeoa?neiio o/aoo.

A aeaeueiaeoai, ii ia?a eciaiaiey eo?na eiino?aiiuo aaetho, eioe?oaiuo
OeA ?O, ia?an/ao noieiinoe aiaiai?ioiuo aeoeaia a ?oaee ia
i?iecaiaeeony.

Ioeiaeaiiua iaeiaiaua aeoeau i?eieiathony e o/aoo a ioeaiea noiiu,
en/eneyaiie eae i?iecaaaeaiea au/eoaaiuo ?acieoe, aicieeoeo a io/aoiii
ia?eiaea, ia noaaeo iaeiaa ia i?eaueue. Ae?oaeie neiaaie, aeaiiue aeae
aiaiai?ioiuo aeoeaia iieacuaaao /anoue ioeiaeaiiiai iaeiaa ia i?eaueue
ia aoaeouea io/aoiua ia?eiaeu ec-ca iaee/ey au/eoaaiuo a?aiaiiuo ?acieoe
a neeo i?eiaiaiey ?aciuo niiniaia oi?ie?iaaiey aeioiaeia e ?anoiaeia
aeey oeaeae aooaaeoa?neiai e iaeiaiaiai o/aoa. Aaaeii i?e yoii, /oiau
i?aaiecaoeey auea oaa?aia a oii, /oi iia iieo/eo iaeiaiiaeaaaaioth
i?eaueue a iineaaeothueo io/aoiuo ia?eiaeao.

Aeioiaeiua aeiaeaiey a iaoa?eaeueiua oeaiiinoe i?aaeoniao?eaatho
aeiaeaiey i?aaiecaoeee a /anoue aeoeaia aeieain?i/iiai iieueciaaiey
(caeaiey, iiiauaiey, iai?oaeiaaiea e o. i.) ia oneiaeyo a?aiaiiiai
aeaaeaiey e iieueciaaiey n oeaeueth ecaea/aiey aeioiaea. Aeaiiia
eiouanoai i?eieiaaony i?aaiecaoeeae e o/aoo a ioeaiea ii ia?aiia/aeueiie
noieiinoe enoiaey ec oaeoe/anee iiianaiiuo ath ?anoiaeia ia
i?eia?aoaiea, aeeth/ay ?anoiaeu ii eo aeinoaaea, iiioaaeo e onoaiiaea.

Ii ieii/aiee n?iea iieueciaaiey oeacaiiua aeoeau nienuaathony ia i?i/ea
?anoiaeu a ioeaiea eo inoaoi/iie noieiinoe.

A ninoaaa i?i/eo aiaiai?ioiuo aeoeaia iiaoo o/eouaaoueny ?anoiaeu
i?aaiecaoeee ia caeii/aiiua iao/ii-enneaaeiaaoaeueneea,
iiuoii-eiino?oeoi?neea e oaoiieiae/aneea ?aaiou. Iie ia aeaiiii yoaia ia
yaeythony iaiaoa?eaeueiuie aeoeaaie e i?eieiathony e o/aoo a ioeaiea
oaeoe/aneeo cao?ao ii eo caaa?oaieth.

2. I?eioeeiu ioeaiee iai?ioiuo aeoeaia

Ii noaiaie eeeaeaeiinoe aneaae ca aiaiai?ioiuie aeoeaaie a o/aoa
i?eciathony iai?ioiua aeoeau. Ninoaa iai?ioiuo aeoeaia aeeth/aao:

?aai/ee eaieoae;

i?iecaiaenoaaiiua caianu;

cao?aou a iacaaa?oaiiii i?iecaiaenoaa;

aeaaeoi?neoth caaeieaeaiiinoue;

e?aoein?i/iua oeiainiaua aeiaeaiey. ?aai/ee eaieoae – yoi iaeaieaa
eeeaeaeiay /anoue

iai?ioiuo aeoeaia. Ii i?aaenoaaeai aeaiaaeiuie n?aaenoaaie e
e?aoein?i/iuie oeiainiauie aeiaeaieyie.

Aeaiaaeiua n?aaenoaa i?aaiecaoeee iiaoo auoue i?aaenoaaeaiu eae a
?inneeneie, oae e a eiino?aiiie aaethoa. Oa e ae?oaea iiaoo iaoiaeeoueny
a eanna, ia ?an/aoiuo e aaethoiuo n/aoao. A iineaaeiai neo/aa oaeea
aeaiaaeiua n?aaenoaa aeey io?aaeaiey a aooaaeoa?neii o/aoa e
aooaaeoa?neie io/aoiinoe aeieaeiu auoue ia?an/eoaiu a ?oaee ii eo?no
Oeaio?aeueiiai aaiea ?O ia aeaoo niaa?oaiey iia?aoeee.

Ia?an/ao a ?oaee eiino?aiiie aaethou, iaoiaeyuaeny a eanna i?aaiecaoeee,
ia aa n/aoao a aaieao, aeaiaaeiuo e ieaoaaeiuo aeieoiaioia,
e?aoein?i/iuo oeaiiuo aoiaa, n?aaenoa a ?an/aoao e i?i/eo aeoeaia,
aeieaeai inouanoaeyoueny eae ia aeaoo niaa?oaiey iia?aoeee a eiino?aiiie
aaethoa, oae e ia io/aoioth aeaoo ninoaaeaiey aooaaeoa?neie io/aoiinoe.
Ii aeaiaaeiui n?aaenoaai a eiino?aiiie aaethoa a eanna e ia n/aoao a
aaieao aeiioneaaony i?iecaiaeeoue ia?an/ao eo noieiinoe e ii ia?a
eciaiaiey eo?nia niioaaonoaothueo eiino?aiiuo aaetho, eioe?oaiuo OeA ?O.

Ia?aae ninoaaeaieai aooaaeoa?neie io/aoiinoe ia?an/ao eiino?aiiie
aaethou a ?oaee ii oeacaiiui auoa aeoeaai e iaycaoaeuenoaai
i?iecaiaeeony ii eo?no OeA ?O, aeaenoaothuaio ia io/aoioth aeaoo.

E?aoein?i/iua oeiainiaua aeiaeaiey i?eieiathony e o/aoo a noiia
oaeoe/aneeo cao?ao ia eo i?eia?aoaiea, o. a. ii ia?aiia/aeueiie
noieiinoe.

Aeoeee e ae?oaea oeaiiua aoiaae, iieo/aiiua i?aaiecaoeeae ii aeiaiai?o
aea?aiey, aeieaeiu auoue ii?eoiaeiaaiu a o/aoa ii eo oaeouae ?uii/iie
noieiinoe.

Cao?aou, iiianaiiua aeieaeieeii ii i?eia?aoaieth e?aoein?i/iuo
oeiainiauo aeiaeaiee, iai?eia? a aeaea caeiia e e?aaeeoia, oi?ie?otho:

i?ioeaiou, i?e/eoathueany e iieaoa ca iieueciaaiea oeacaiiuie
n?aaenoaaie;

i?ioeaiou ca iieueciaaiea aaenaeyie e iaeeaaoeeyie, a oaeaea ?acieoeo
(aeeneiio) iaaeaeo noiiie, oeacaiiie a aaenaea, e noiiie oaeoe/anee
iieo/aiiuo aeaiaaeiuo n?aaenoa eee eo yeaeaaeaioia i?e ?aciauaiee
aaenaey;

ae?oaea cao?aou, i?iecaaaeaiiua a nayce n iieo/aieai caeiia e e?aaeeoia,
auioneii e ?aciauaieai caaiiuo iaycaoaeuenoa;

eo?niaua ?acieoeu ii iaycaoaeuenoaai a aeaea i?ioeaioia e e?aaeeoai,
iieo/aiiui e au?aaeaiiui a eiino?aiiie aaethoa eee oneiaiuo aeaiaaeiuo
aaeeieoeao, eiaaea oeacaiiua ?acieoeu ia?aciaaeenue n aeaou ia/eneaiey
i?ioeaioia ii oneiaeyi aeiaiai?a aei eo oaeoe/aneiai iiaaoaiey.

Ia?a/eneaiiue auoa ia?a/aiue cao?ao i?eciaaony a o/aoa aeieaeieea eae
iia?aoeeiiiua ?anoiaeu, e?iia neooaoeee, eiaaea i?aaiecaoeey eniieuecoao
n?aaenoaa iieo/aiiuo caeiia e e?aaeeoia a ea/anoaa i?aaeiieaou
niioaaonoaothueo aeaeia aeoeaia eee, iaeiiaoe, auaea/e aaainia e
caaeaoeia a n/ao eo iieaou. A oaeii neo/aa ?anoiaeu ii ianeoaeeaaieth
oaeeo caeiia e e?aaeeoia iai?aaeythony a o/aoa caaiueea ia oaaee/aiea
aai aeaaeoi?neie caaeieaeaiiinoe n iineaaeothuei ioianaieai eo ia
iia?aoeeiiiua ?anoiaeu.

Iaoa?eaeueii-i?iecaiaenoaaiiua caianu i?eieiathony e aooaaeoa?neiio
o/aoo ii oaeoe/aneie naaanoieiinoe.

Ninoaa oaeoe/aneie naaanoieiinoe iaoa?eaeueii-i?iecaiaenoaaiiuo caiania
aeeth/aao:

aeiaiai?ioth noieiinoue, iaiai?aiioth a aeiaiai?a n iinoaaueeii;

oaiiaeaiiua iioeeiu ia aaiceiua ec-ca a?aieoeu
iaoa?eaeueii-i?iecaiaenoaaiiua caianu;

noieiinoue eioi?iaoeeiiiuo e eiinoeueoaoeeiiiuo oneoa ii iia?aoeeyi,
naycaiiui n i?eia?aoaieai oeacaiiuo caiania;

iaaiciauaaiua iaeiae (?aaeno?aoeeiiiue nai?, ainoaea?noaaiiay iioeeia e
ae?.), oiea/eaaaiua a nayce n i?eia?aoaieai aaeeieoeu
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania;

aiciaa?aaeaeaiey, oiea/eaaaiua iin?aaeie/aneei i?aaiecaoeeyi;

o?ainii?oii-caaioiaeoaeueiua ?anoiaeu, aeeth/ay ia/eneaiiua i?ioeaiou ca
aaieianeee e?aaeeo ii yoei iia?aoeeyi aei i?eiyoey
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania e o/aoo;

?anoiaeu ii iiae?aaioea, ni?oe?iaea e ae?oaei iia?aoeeyi, eiathuei
iaiin?aaenoaaiiia ioiioaiea e cao?aoai ii aeiaaaeaieth
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania aei ninoiyiey, a eioi?ii iie
iiaoo auoue eniieueciaaiu ii i?yiiio iacia/aieth;

ae?oaea ?anoiaeu, a oie eee eiie ia?a eiathuea ioiioaiea e i?eia?aoaieth
aeaiiiai aeaea iai?ioiuo aeoeaia.

I?eaaaeaiiua auoa ?anoiaeu iiaoo auoue nei??aeoe?iaaiu ia aaee/eio
noiiiauo ?acieoe aei i?eiyoey iaoa?eaeueii-i?iecaiaenoaaiiuo caiania e
o/aoo, anee iieaoa eo i?iecaaaeaia a ?oaeyo a noiia, yeaeaaeaioiie noiia
a eiino?aiiie aaethoa (oneiaiuo aeaiaaeiuo aaeeieoeao).

Anee yoe caianu i?eia?aoaiu a eiino?aiiie aaethoa, iie ioeaieaathony a
ioa/anoaaiiie aaethoa — ?oaeyo iooai ia?an/aoa noieiinoe iieoiee a
eiino?aiiie aaethoa ii eo?no OeA ?O, aeaenoaothuaio ia aeaoo eo i?eiyoey
e aooaaeoa?neiio o/aoo.

Aeaeueiaeoay eo ia?aioeaiea ii ia?a eciaiaiey eo?nia eiino?aiiuo aaetho,
a oaeaea ia aeaoo ninoaaeaiey aooaaeoa?neie io/aoiinoe, ia
i?iecaiaeeony.

Iaoa?eaeueii-i?iecaiaenoaaiiua caianu, ecaioiaeaiiua naiie
i?aaiecaoeeae, i?eieiathony e o/aoo a iiaiea ii eo oaeoe/aneie
naaanoieiinoe.

A ae?oaeo iia?aoeeyo, naycaiiuo n iinoaiiaeie ia o/ao
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania, aeaenoaotho oa aea aeaeu
ioeaiie, ?anniio?aiiua ?aiaa ii i?eia?aoaieth ae?oaeo aeaeia aeoeaia.

I?eaaaeaiiua iaoiaeu ioeaiee iaoa?eaeueii-i?iecaiaenoaaiiuo caiania
(naaanoieiinoue eaaeaeie aaeeieoeu OEOI e ae?.) i?e nienaiee eo ia
oeacaiiua auoa oeaee iiae?iaii eceaaathony a oeiainiaii o/aoa.

A no?aiao n ?acaeoie ?uii/iie yeiiiieeie i?eiaiyaony ioeaiea
iio?aaeyaiuo iaoa?eaeueii-i?iecaiaenoaaiiuo caiania ii niiniao IEOI —
neaaeothuay ia?oey caiania ia i?eoiae — ia?aay a ?anoiae.

Ii eaaeaeiio aeaeo eee a?oiia iaoa?eaeueii-i?iecaiaenoaaiiuo caiania a
oa/aiea io/aoiiai aiaea i?eiaiyaony iaeei niinia ioeaiee, a ia eiiaoe
io/aoiiai ia?eiaea (e?iia oiaa?ia, o/eouaaaiuo ii i?iaeaaeiie noieiinoe)
— iaeei ec oeacaiiuo auoa niiniaia, i?eiyoue i?e auauoee.

Eiaaea oiaa?u o/eouaathony ii i?iaeaaeiie noieiinoe, ?acieoea iaaeaeo
ioeaieie oiaa?ia ii iieoiiui e i?iaeaaeiui oeaiai a aeaea neeaeee,
iaeeaeee iieacuaaaony a aooaaeoa?neie io/aoiinoe ioaeaeueiie noaoueae.

Oiaa?u ioa?oaeaiiua, a oaeaea auiieiaiiua ?aaiou e ieacaiiua oneoae
io?aaeathony a aaeaina ii o/aoiie (ieaiiaie, ii?iaoeaiie) eee
oaeoe/aneie iieiie naaanoieiinoe.

A oaeie aea ioeaiea iiaeao io?aaeaoueny a aaeaina iacaaa?oaiiia
i?iecaiaenoai a na?eeiuo e ianniauo i?iecaiaenoaao. Ia?yaeo n yoei ia
eneeth/aaony aai ioeaiea a noieiinoe i?yiuo cao?ao, a oaeaea ii
noieiinoe iaoa?eaeueii-i?iecaiaenoaaiiuo caiania.

Aiaeiae/iua niiniau ioeaiee (e?iia ioeaiee ii noieiinoe
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania) iiaoo i?eiaiyoueny e i?e
io?aaeaiee a aaeaina aioiaie i?iaeoeoeee.

A i?aaiecaoeeyo, aaea eiaao ianoi eiaeeaeaeoaeueiue e iaeeina?eeiue
oa?aeoa? i?iecaiaenoaa, a aooaaeoa?neii aaeaina iacaaa?oaiiia
i?iecaiaenoai iieacuaaaony ii oaeoe/aneie naaanoieiinoe.

Oaeei ia?acii, ec eceiaeaiiiai neaaeoao auaiae: iacaaa?oaiiia
i?iecaiaenoai a aooaaeoa?neie io/aoiinoe aeieaeii io?aaeaoueny a
ioeaiea, i?eiyoie i?aaiecaoeeae i?e oi?ie?iaaiee o/aoiie iieeoeee a
niioaaonoaee n aeaenoaothueie ii?iaoeaiuie aeieoiaioaie ii
aooaaeoa?neiio o/aoo.

Aeaaeoi?neay caaeieaeaiiinoue iieacuaaaony a aooaaeoa?neie io/aoiinoe a
noiiao, i?eciaaaaiuo i?aaiecaoeeae i?aaeeueiuie ia iniiaaiee aeaiiuo aa
oaeouaai aooaaeoa?neiai o/aoa. Iaeiaei oaeie iiaeoiae ia
?ani?ino?aiyaony ia iaycaoaeuenoaa i?aaiecaoeee n e?aaeeoiuie
o/?aaeaeaieyie e athaeaeaoii. Yoe iaycaoaeuenoaa aeey io?aaeaiey eo a
aooaaeoa?neii aaeaina aeieaeiu auoue i?aaeaa?eoaeueii o?aaoee?iaaiu
o/anoieeaie.

Ia iiaaoaiiua iaycaoaeuenoaa iieoiaoaeae i?eciathony a o/aoa eae
niiieoaeueiua aeieae a ioeaiea, auoaeathuae ec aeaiiuo oaeouaai
aooaaeoa?neiai o/aoa. Aeey niya/aiey iaaaoeaiuo iineaaenoaee, aucaaiiuo
iaee/eai oaeeo aeieaia, i?aaiecaoeey ai?aaa nicaeaaaoue ?aca?au, a i?e
eo ionoonoaee nienuaaoue ia oauoee ii enoa/aiee n?iea eneiaie aeaaiinoe
— o?e aiaea.

Ioianaiiay ia oauoee iaiiaaoaiiay a onoaiiaeaiiue n?ie aeaaeoi?neay
caaeieaeaiiinoue ec-ca iaieaoaaeaniiniaiinoe aeieaeieeia aeieaeia
o/eouaaoueny ca aaeainii a oa/aiea iyoe eao. Oaeie n?ie iiaeao auoue
aino?aaiaai a neo/aa oeo/oaiey oeiainiaiai iieiaeaiey aeieaeieea aeey
iiaaoaiey ?aiaa iaaino?aaiaaiiuo iaycaoaeuenoa.

3. I?eioeeiu ioeaiee nianoaaiiiai eaieoaea

Nianoaaiiue eaieoae eiiia?/aneie i?aaiecaoeee i?aaenoaaeai a aeaea:

onoaaiiai (neeaaei/iiai) eaieoaea, onoaaiiai e iaaaiai oiiaea;

aeiaaai/iiai eaieoaea;

?aca?aiiai eaieoaea;

ia?ani?aaeaeaiiie i?eauee.

Onoaaiue (neeaaei/iue) eaieoae i?eieiaaony e o/aoo a noiia,
ca?aaeno?e?iaaiiie a o/?aaeeoaeueiii aeiaiai?a o/?aaeeoaeae (o/anoieeia)
i?aaiecaoeee.

Naii iacaaiea aeaiiiai aeaea nianoaaiiiai eaieoaea aeaao iniiaaiea
?anniao?eaaoue aai eae noiio aeeaaeia (aeoeee, iaaauo aciinia, aeieae),
oeacaiiuo auoa o/?aaeeoaeae, i?aaenoaaeaiiuo th?eaee/aneeie e (eee)
oece/aneeie eeoeaie.

Ioeaiea aeeaaea o/anoieea oicyenoaaiiiai iauanoaa i?eieiaaony e o/aoo ii
niaeaoaieth iaaeaeo aai o/?aaeeoaeyie (o/anoieeaie), a a ?yaea neo/aaa,
no?iai iaiai?aiiuo caeiiiaeaoaeuenoaii, iiaeeaaeeo iacaaeneiie
yenia?oiie ioeaiea.

Aeey cae?uouo aeoeeiia?iuo iauanoa (CAI), iauanoa n ia?aie/aiiie
ioaaonoaaiiinoueth (III) e iauanoa n aeiiieieoaeueiie ioaaonoaaiiinoueth
(IAeI) ?acia? onoaaiiai eaieoaea aeieaeai auoue ia iaiaa 100
ieieiaeueiuo ?acia?ia iieaou o?oaea (I?IO).

Aeey ioe?uouo aeoeeiia?iuo iauanoa (IAI) aeaiiue iieacaoaeue ia iiaeao
auoue iaiaa 1000 I?IO ?O.

A ainoaea?noaaiiuo e ioieoeeiaeueiuo oieoa?iuo i?aaei?eyoeyo, a eioi?uo
nianoaaiieeii yaeyaony iaeii th?eaee/aneia eeoei — ainoaea?noai ia
oaaea?aeueiii o?iaia eee aai noauaeou e ioieoeeiaeueiua ia?aciaaiey,
noa?oiaui nianoaaiiui eaieoaeii yaeyaony onoaaiue oiiae. Aaee/eia aai
aeieaeia auoue ia iaiaa ?acia?a, ii?aaeaeaiiiai aeaenoaothuei
caeiiiaeaoaeuenoaii, e iiea/aia iieiinoueth aei aeaou ainoaea?noaaiiie
?aaeno?aoeee.

A i?iecaiaenoaaiiii eiiia?aoeaa nianoaaiiue eaieoae aai o/?aaeeoaeae
ia?acoaony ca n/ao iaaauo aciinia /eaiia eiiia?aoeaa a aeaea iaaaiai
oiiaea. Onoaaii eiiia?aoeaa iiaeao auoue onoaiiaeaii, /oi /anoue aai
eiouanoaa iai?aaeyaony ia nicaeaiea iaaeaeeiiai oiiaea, eniieuecoaiiai a
i?ioeanna inouanoaeaiey onoaaiie aeayoaeueiinoe ia no?iai ii?aaeaeaiiua
oeaee.

Aeiaaai/iue eaieoae ia?acoaony ia noiio i?e?inoa noieiinoe aiaiai?ioiuo
aeoeaia e ?acia?a iieiaeeoaeueiuo eo?niauo ?acieoe, ia?aciaaaoeony a
nayce n aianaieai aeeaaea a eiino?aiiie aaethoa a onoaaiue eaieoae
i?aaiecaoeee. I?e?ino noieiinoe aiaiai?ioiuo aeoeaia iiaeao eiaoue ianoi
a ioeaiea ?acia?a yienneiiiiai aeioiaea, ia?acothuaainy a i?ioeanna
i?iaeaaee aeoeee ii oeaia auoa eo iiieiaeueiie noieiinoe.

?aca?aiue eaieoae oi?ie?oaony a ?acia?a /anoe ia?ani?aaeaeaiiie i?eauee
i?aaiecaoeee.

Noiia ?aca?aiiai eaieoaea aeoeeiia?iiai iauanoaa ii?aaeaeyaony aai
onoaaii, ii ia iiaeao auoue iaiaa 5% io onoaaiiai eaieoaea. Aaeaaiaeii
ia oi?ie?iaaiea ?aca?aiiai eaieoaea iauanoai iiaeao iai?aaeyoue ia iaiaa
5% io aai /enoie i?eauee aei aeinoeaeaiey aaee/eiu, i?aaeoniio?aiiie
o/?aaeeoaeueiuie aeieoiaioaie.

Ia?yaeo n ?aca?aiui eaieoaeii eiiia?/aneea i?aaiecaoeee ai?aaa
nicaeaaaoue ae?oaea ?aca?au a niioaaonoaee ni naieie o/?aaeeoaeueiuie
aeieoiaioaie.

Ia?a/aiue eo aeeth/aao:

ia i?aaenoiyuoth iieaoo i?iecaiaenoaaiiuo ?aai/eo;

ia ?aiiio iniiaiuo n?aaenoa;

ia auieaoo aaeaaiaeiiai aiciaa?aaeaeaiey ca auneoao eao e ae?.

A o/aoa iie io?aaeathony a ioeaiea oaeoe/anee i?iecaaaeaiiuo io/eneaiee
enoiaey ec i?aaeiieaaaaiie noiiu i?aaenoiyueo ?anoiaeia a io/aoiii aiaeo
ia oeacaiiua auoa e ae?oaea oeaee. Aeiioneaaony ia eniieueciaaiiua a
io/aoiii aiaeo n?aaenoaa ?aca?aiuo oiiaeia ia?aiineoue ia neaaeothuee
io/aoiue aiae.

Ia?ani?aaeaeaiiay i?eaueue i?aaenoaaeyao niaie /enooth i?eaueue
i?aaiecaoeee, ia?aciaaaoothny a aeaea ?acieoeu iaaeaeo iai?ioaie ii
aeaaaoo e e?aaeeoo n/aoa 99 «I?eauee e oauoee» caeeth/eoaeueiuie
caienyie aeaeaa?y ii eaaeaeiio io/aoiiio aiaeo.

4. I?eioeeiu ioeaiee caaiiiai eaieoaea

Caaiiue eaieoae i?aaiecaoeee i?aaenoaaeai aeieain?i/iuie e
e?aoein?i/iuie iaycaoaeuenoaaie.

Eae i?aaeei, aeieain?i/iue caaiiue eaieoae i?aaenoaaeai aeieain?i/iuie
e?aaeeoaie e caeiaie ni n?ieii iiaaoaiey eo aieaa 12 ianyoeaa n aeaou
i?eiyoey e o/aoo. Aianoa n oai a niioaaonoaee n o/aoiie iieeoeeie
i?aaiecaoeee ai?aaa inouanoaeyoue ia?aaiae oeacaiiie caaeieaeaiiinoe a
e?aoein?i/ioth a iiiaio, eiaaea ii oneiaeyi aeiaiai?a caeia e (eee)
e?aaeeoa aei aica?aoa iniiaiie noiiu aeieaa inoaaony 365 aeiae.

E?aoein?i/iay caaeieaeaiiinoue i?aaenoaaeyao niaie iaycaoaeuenoaa ii
iieo/aiiui caeiai, e?aaeeoai, ae?oaei aeaeai aeoeaia
(iaoa?eaeueii-i?iecaiaenoaaiiui caianai, ?aaioai e o. i.), n?ie
iiaaoaiey eioi?ie ii oneiaeyi aeiaiai?a ia i?aauoaao 12 ianyoeaa.

?acee/atho oaeaea n?i/ioth e i?in?i/aiioth caaeieaeaiiinoue.

N?i/iay caaeieaeaiiinoue ii e?aaeeoai e caeiai i?eciaaony a o/aoa,
eiaaea ia?eiae (n?ie) iiaaoaiey aa ii oneiaeyi aeiaiai?a ia ianooiee eee
i?iaeeai (i?ieiiae?iaai) a onoaiiaeaiiii ii?yaeea.

I?in?i/aiiay caaeieaeaiiinoue ii oeacaiiui iaycaoaeuenoaai i?eciaaony
oieueei a neo/aa n enoaeoei niaeanii oneiaeyi aeiaiai?a n?ieii eo
iiaaoaiey.

A no?iai iaiai?aiiuo neo/ayo, ia?a/aiue eioi?uo ii?aaeaeai aeaenoaothuei
caeiiiaeaoaeuenoaii, i?eaea/aiea caaiiuo n?aaenoa iiaeao inouanoaeyoueny
i?aaiecaoeeae iooai auaea/e aaenaeae, auionea e i?iaeaaee iaeeaaoeee.

Ioeaiea iaycaoaeuenoa io?aaeaaony a o/aoa a niioaaonoaee n oneiaeyie
eiie?aoiiai aeiaiai?a. Iiaaoaiea eo inouanoaeyaony a noiia oaeoe/anee
iinooieaoeo aeaiaaeiuo n?aaenoa eee a noieiinoiie ioeaiea ae?oaeo
aeoeaia, i?aaeoniio?aiiie aeiaiai?ii.

Iaycaoaeuenoaa a noiia i?aaeinoaaeaiiiai caeia e/eee e?aaeeoa,
au?aaeaiiiai a eiino?aiiie aaethoa eee oneiaiuo aeaiaaeiuo aaeeieoeao,
aeieaeieeii (caaiueeii) i?eieiathony e o/aoo a ?oaeaaie ioeaiea ii eo?no
OeA ?O, aeaenoaiaaaoaio ia aeaoo niaa?oaiey oaeie iia?aoeee.

A neooaoeee, eiaaea eniieiaiea iaycaoaeuenoa i?aaeoniio?aii o/anoieeaie
aeiaiai?a a eiino?aiiie aaethoa, ii eioi?ie ionoonoaoao eo?n OeA ?O, e
o/aoo iiaeiaiay caaeieaeaiiinoue i?eieiaaony ii eo?no, ii?aaeaeaiiiio
niaeaoaieai noi?ii.

?acee/iua aeaeu e?aaeeoi?neie caaeieaeaiiinoe (ia?aae ia?niiaeii ii
iieaoa o?oaea), ii io/eneaieyi ai aiaathaeaeaoiua oiiaeu (a Iaineiiiue
oiiae ?O e i?.) i?eieiathony e aooaaeoa?neiio o/aoo a ioeaiea
oaeoe/aneie noiiu iaycaoaeuenoa, iiaeoaa?aeaeaiiie niioaaonoaothueie
?an/aoaie e iaiaoiaeeiuie aeieoiaioaie.

Iaiiaaoaiiay e?aaeeoi?neay caaeieaeaiiinoue n enoaeoeie n?ieaie eneiaie
aeaaiinoe, ioi?ieaiiay a niioaaonoaee n onoaiiaeaiiuie o?aaiaaieyie ii
aooaaeoa?neiio o/aoo (iiaeoaa?aeaeaiiay iaoa?eaeaie eiaaioa?ecaoeee e
i?.), nienuaaaony ia oeiainiaua ?acoeueoaou eiiia?/aneie i?aaiecaoeee.

Ia ioiinyueany e io/aoiiio ia?eiaeo iieo/aiiua aeioiaeu i?eciathony a
o/aoa eae aeioiaeu aoaeoueo ia?eiaeia n iineaaeothuei aeeth/aieai a
ninoaa i?eauee a ii?yaeea, ii?aaeaeaiiii o/aoiie iieeoeeie i?aaiecaoeee.

A inoaeueiii iieo/aiiua aeioiaeu ii eaaeaeiio io/aoiiio ia?eiaeo ca
ieionii ?anoiaeia e i?aaeiacia/aiiuo e iiaaoaieth iaycaoaeuenoa ia?aae
athaeaeaoii a aeaea iaeiaia e eiuo aiaeiae/iuo iaycaoaeueiuo ieaoaaeae,
noii i?e/eoathueony iaeiaiauo naieoeee, iioa?ue e ?anoiaeia, ioiinyueony
e /?acau/aeiui ianoiyoaeuenoaai, ia?acotho ia?ani?aaeaeaiioth i?eaueue
(iaiie?uoue oauoie) i?aaiecaoeee.

Nienie eeoa?aoo?u

1. Aeai?ia ?. A. Iniiau aooaaeoa?neiai o/aoa: o/aaiia iiniaea. — I.:
Aeaei e na?aen, 2007.

2. Aaaaaa TH. A. Oai?ey aooaaeoa?neiai o/aoa: o/aaiee. 2-a ecae.,
ia?a?aa. e aeii. — I.: THieoe, 2008.

3. Aaeaaa A. N, Oiaeaeiai E. 3. O/aoiay iieeoeea i?aaei?eyoey. — I.:
Aooaaeoa?neee o/ao, 2004.

4. Aoeaoia I. A. Oai?ey aooaaeoa?neiai o/aoa: o/aaiia iiniaea. — I.:
Yecaiai, 2007.

5. Aauoiiaa I. E., Oiieia E. O. Aooaaeoa?neee o/ao. — I.: Oeiainu e
noaoenoeea, 2006.

6. Aeania A. A. Iniiau oai?ee aooaaeoa?neiai o/aoa: o/aaiia iiniaea. —
I., 2007.

7. Aieiaecieia A. O. , A?oeiiaa I. E. Oai?ey aooaaeoa?neiai o/aoa. — I.:
Eii?on, 2005.

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