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Система и организация бухгалтерского учета в России

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?aoa?ao

«Nenoaia e i?aaiecaoeey aooaaeoa?neiai o/aoa a ?innee»

Niaea?aeaiea:

1. Iiiyoea e aeaeu o/aoa ia i?aaei?eyoeyo

2. I?aaiecaoeey aooaaeoa?neiai o/aoa e aooaaeoa?neie io/aoiinoe a
?inneeneie Oaaea?aoeee

3. I?aaiecaoeey eiio?ieueiie neoaeau ainoaea?noaa

1. Iiiyoea e aeaeu o/aoa ia i?aaei?eyoeyo

O/ao e eiio?ieue – iaiaoiaeeiua ninoaaeythuea ethaiai
i?iecaiaenoaaiiiai, oi?aaeai/aneiai i?ioeanna. Oicyenoaaiiue eiio?ieue
iiae?acaeaeyaony ia yeiiiie/aneee aiaeec, oaeoe/aneee e aeieoiaioaeueiue
eiio?ieue.

Iniiaiia niaea?aeaiea oicyenoaaiiiai o/aoa ninoaaeyao eiee/anoaaiiia e
ea/anoaaiiia ninoiyiea oicyenoaaiiuo e iauanoaaiiuo yaeaiee.

O/ao aiciee iaeiia?aiaiii n iiyaeaieai /aeiaa/aneie oeeaeeecaoeee ouny/e
eao oiio iacaae. I?eia?ii e eiioeo XV a. neiaeeeanue oai?ey aooo/aoa,
iniiaaiiiai ia aeaieiie caiene. Iaeia ec ia?auo ia/aoiuo eiea ii
aooo/aoo “O?aeoao i n/aoao e caienyo” auea iaienaia auaeathueiny o/aiui
yiioe Aic?iaeaeaiey Eoeie Ia/iee a 1494 a., aaea aue eceiaeai niinia
aeaieiie caiene.

O/ao – yoi iaaethaeaiea, ecia?aiea (iiaen/ao), ?aaeno?aoeey e
nenoaiaoecaoeey yaeaiee nioeeaeueii-yeiiiie/aneie aeecie. Ii
i?aaenoaaeyao niaie ?aciiaeaeiinoue oicyenoaaiiiai eiio?iey. Iniiaiie
oeaeueth oicyenoaaiiiai o/aoa yaeyaony oi?ie?iaaiea ea/anoaaiiie e
naiaa?aiaiiie eioi?iaoeee i oeiainiaie e oicyenoaaiiie aeayoaeueiinoe
i?aaei?eyoey, iaiaoiaeeiie aeey oi?aaeaiey e noaiiaeaiey ?uii/iie
yeiiiieee, aeey iiaeaioiaee, iainiiaaiey e i?eiyoey i?aaiia?iuo
oi?aaeai/aneeo ?aoaiee ia ?acee/iuo o?iaiyo.

A i?aeoe/aneie aeayoaeueiinoe yeiiiie/aneeo noauaeoia i?eiaiytho o?e
aeaea o/aoa: noaoenoe/aneee, iia?aoeaiue e aooaaeoa?neee.

Noaoenoe/aneee o/ao (noaoenoeea) – iaaethaeaiea, iiaen/ao e ?aaeno?aoeey
eiee/anoaa oao eee eiuo iauanoaaiiuo yaeaiee aeey ?ane?uoey eo
ea/anoaaiiiai ninoiyiey.

Noaoenoeea i?eiaiyaony eae a yeiiiieea, a i?aaa, oae e a ae?oaeo
iaeanoyo iauanoaaiiie aeecie, a /anoiinoe a noa?a ai?ueau n
i?anooiiinoueth (noaeaaiay noaoenoeea), a aeaiia?aoee (ia?aienue
ianaeaiey), a nioeeieiaee e o.ae.

Iia?aoeaiue (iia?aoeaii-oaoie/aneee) o/ao – iaaethaeaiea, iiaen/ao,
?aaeno?aoeey e eiio?ieue ca ioaeaeueiuie oicyenoaaiiuie iia?aoeeyie aeey
oaeouaai ?oeiaiaenoaa eie. Iai?eia?, iaaethaeaiea e iiaen/ao
ia/aeueieeii niaiu iaoaie/aneiai oeaoa eiee/anoaa ecaioiaeyaiuo ecaeaeee
(aooeie, aieoia e ae?.) a aaeeieoeo a?aiaie (ca niaio, nooee, iaaeaeth),
o/ao ?anoiaea ai?th/aai ia aaoio?ainii?oa, nu?uey ia i?aaei?eyoeyo e
o.ae. Yoio aeae o/aoa aaaeaony eae a iaoo?aeueiuo aaeeieoeao, oae e a
aeaiaaeiii au?aaeaiee, a i?iecaieueiie oi?ia. Ieeaeeo ii?iaoeaii
ii?aaeaeaiiuo, niaoeeaeueiuo aeieoiaioia i?e yoii ia ninoaaeyaony.

Aooaaeoa?neee o/ao ioee/aaony io ae?oaeo aeaeia o/aoa naieie
iaycaoaeueiuie, ii?iaoeaii ii?aaeaeaiiuie i?eciaeaie e oa?aeoa?enoeeaie:
yoi iai?a?uaiia, nieioiia, aeieoiaioaeueiia io?aaeaiea oicyenoaaiiuo
n?aaenoa, eo enoi/ieeia e oicyenoaaiiuo i?ioeannia a aeaiaaeiii
au?aaeaiee.

Aooaaeoa?neee o/ao i?aaenoaaeyao niaie niinia iaaethaeaiey e eiio?iey ca
oicyenoaaiiie aeayoaeueiinoueth i?aaei?eyoee, o/?aaeaeaiee, i?aaiecaoeee
iooai ?aaeno?aoeee anao oicyenoaaiiuo i?ioeannia iin?aaenoaii
ninoaaeyaiuo aeieoiaioia, io?aaeathueo eaaeaeoth yeiiiie/aneoth
iia?aoeeth. Ii eiaao ?yae oa?aeoa?iuo /a?o, eioi?ua ioee/atho aai io
ae?oaeo aeaeia o/aoa (a /anoiinoe, noaoenoe/aneiai):

a nenoaia aooaaeoa?neiai o/aoa io?aaeathony ana aac eneeth/aiey
oicyenoaaiiua iia?aoeee, eioi?ua i?iecaiaeyony ia i?aaei?eyoee;

a aooaaeoa?neii o/aoa io?aaeathony oieueei oa oicyenoaaiiua iia?aoeee,
eioi?ua eiatho aeaiaaeiia ecia?aiea; ?anniao?eaaaiue o/ao eniieuecoao
naie niaoeeoe/aneea iaoiaeu (i?eaiu), eioi?ua ia i?eiaiythony a ae?oaeo
aeaeao o/aoa eee i?eiaiythony ?aaeei (n/aoa, aeaieiay caienue, aaeain).

Ana o?e aeaea o/aoa naycaiu iaaeaeo niaie e ia?acotho aaeeioth nenoaio
oicyenoaaiiiai o/aoa a ?innee, eioi?ue oa?aeoa?ecoaony iauaeoeaiinoueth
e oi/iinoueth. Aac o/aoa iaaiciiaeii oicyenoaaiiia ieaie?iaaiea; o/ao
neoaeeo ooiaeaiaioii i?e ninoaaeaiee ieaia ?acaeoey yeiiiieee e
aeayoaeueiinoe eiie?aoiuo yeiiiie/aneeo noauaeoia e iniiaie eiio?iey ca
aai auiieiaieai. Ii eniieuecoaony a oi?aaeaiee oicyenoaii, iaania/eaaao
i?eioeei nioeeaeueiie ni?aaaaeeeainoe, neoaeeo aeaeo nio?aiiinoe e
i?aaeeueiiio eniieueciaaieth iaoeeiiaeueiiai aiaaonoaa no?aiu, caueou
eioa?ania aeia?iniaanoiuo yeiiiie/aneeo noauaeoia.

Aac o/aoa e eiio?iey iaiuneeii aanoe ai?ueao n oeuaieyie nianoaaiiinoe,
yeiiiie/aneeie e ei??oioeeiiiuie i?aaiia?ooaieyie, acyoi/ie/anoaii,
?acee/iiai ?iaea ceioiio?aaeaieyie aeieaeiinoiuo eeoe.

E?iia oiai, aooaaeoa?neee o/ao yaeyaony iao/iie iniiaie aeey i?eiaiaiey
niaoeeaeueiuo aooaaeoa?neeo iiciaiee eae i?aaii?eiaieoaeai ee/ii, oae e
iiin?aaeiaaiii, a oii /enea noaeaaii-aooaaeoa?neie yenia?oecu ii
oaieiaiui, a?aaeaeaineei e a?aeo?aaeiui aeaeai.

Yoi naycaii n oaie nioeeaeueii cia/eiuie ooieoeeyie, eioi?ua ?aaeueii
auiieiyao aooaaeoa?neee o/ao a nenoaia oi?aaeaiey. Iniiaiuie ec ieo
yaeythony: eiio?ieueiay, eioi?iaoeeiiiay, iaania/aiey nio?aiiinoe
nianoaaiiinoe, ia?aoiie nayce, aiaeeoe/aneay.

I?e oi?ie?iaaiee ?uii/iuo ioiioaiee oneeeaaaony eiio?ieueiay ooieoeey
oi?aaeaiey.

N iiiiuueth niaoeeaeueiuo i?eaiia e niiniaia aooaaeoa?neiai o/aoa
aaaeoony o?e aeaea eiio?iey: i?aaeaa?eoaeueiue – aei niaa?oaiey
oicyenoaaiiie iia?aoeee; oaeouee – ai a?aiy inouanoaeaiey iia?aoeee;
iineaaeothuee – iinea aa niaa?oaiey.

Eiio?ieue inouanoaeyaony ii neaaeothuei iai?aaeaieyi:

– auiieiaiea ieaiia (i?ia?aii) ii iauaiai au?aaioaiiie, ioa?oaeaiiie e
?aaeeciaaiiie i?iaeoeoeee;

– iaania/aiea nio?aiiinoe nianoaaiiinoe i?aaei?eyoey;

– ?aoeeiiaeueiia e yooaeoeaiia eniieueciaaiea ?ano?nia;

– eniieueciaaiea iniiaiuo n?aaenoa, aii?oecaoeeiiiuo io/eneaiee,
?aiiioiiai oiiaea;

– oi?ie?iaaiea oaeoe/aneeo cao?ao ia i?iecaiaenoai i?iaeoeoeee e aa
iieiie naaanoieiinoe;

– auiieiaiea ?acee/iuo niao ?anoiaeia;

– oi?ie?iaaiea oeiainiauo ?acoeueoaoia aeayoaeueiinoe i?aaei?eyoey e
ae?.

Eioi?iaoeeiiiay ooieoeey yaeyaony iaeiie ec aeaaiuo a nenoaia
oi?aaeaiey. Aooaaeoa?neay eioi?iaoeey oe?iei eniieuecoaony aeey
ieaie?iaaiey, i?iaiice?iaaiey, au?aaioee oaeoeee e no?aoaaee. Iiyoiio e
iae i?aaeuyaeythony oaeea o?aaiaaiey, eae iauaeoeaiinoue,
aeinoiaa?iinoue, naiaa?aiaiiinoue, iia?aoeaiinoue.

Aooaaeoa?neay eioi?iaoeey aeieaeia niaea?aeaoue ieieiaeueiia eiee/anoai
iieacaoaeae, ii oaeiaeaoai?youe iaeneiaeueiia /enei aa iieueciaaoaeae ia
?aciuo o?iaiyo oi?aaeaiey.

Iaiaoiaeeii oaeaea, /oiau iia oi?ie?iaaeanue yeiiiie/ii e oaoiieiae/ii,
o.a. n iaeiaiueoeie cao?aoaie o?oaea e a?aiaie.

Ooieoeey iaania/aiey nio?aiiinoe nianoaaiiinoe oanii naycaia n
niaa?oainoaiaaieai nenoaiu aooaaeoa?neiai o/aoa e oneeaieai aai
eiio?ieueiie ooieoeee.

A oneiaeyo niaa?oainoaiaaiey oi?aaeaiey, oi?ie?iaaiey ?uii/iie yeiiiieee
cia/aiea oeacaiiie ooieoeee aic?anoaao. Iao/ii i?aaieciaaiiay nenoaia
o/aoa iicaieyao ia oieueei ane?uaaoue ?ano?aou e oeuaiey, ii e
i?aaeoi?aaeaeaoue eo.

Eino?oiaioii (iaoiaeii) aeey ?aaeecaoeee yoie ooieoeee yaeyaony
eiaaioa?ecaoeey eiouanoaa, eioi?ay iicaieyao ii?aaeaeeoue eciaiaiey,
i?ienoiaeyuea a ninoaaa nianoaaiiinoe.

Aeaenoaaiiay nenoaia aooaaeoa?neiai o/aoa iicaieyao niaianoii n ae?oaeie
neoaeaaie iaania/eoue nio?aiiinoue iaoa?eaeueiuo oeaiiinoae, nicaeaoue
caneii anaaiciiaeiui aeaeai oeuaiee, ii?/e, iioa?ue.

Ooieoeey ia?aoiie nayce n iiiiuueth io?aaeaiey oaeoe/aneeo cia/aiee
iieacaoaeae iicaieyao inouanoaeoue eiio?ieue ca auiieiaieai ieaiiauo
iieacaoaeae, noaiaea?oia, ii?i e ii?iaoeaia, niao, ca niaethaeaieai
yeiiiiiiai ?anoiaeiaaiey anao aeaeia ?ano?nia, onoaiiaeoue ?acee/iua
iaaeinoaoee, auyaeoue ?aca?au i?iecaiaenoaa, noaiaiue eo iiaeeecaoeee e
eniieueciaaiey.

Nenoaia aooaaeoa?neiai o/aoa iaania/eaaao oi?aaeaiea ia?aoiie naycueth
ia ethaii o?iaia. Ieeaeay ae?oaay nenoaia ia a ninoiyiee inouanoaeoue
yoo caaea/o.

Ooieoeeth ia?aoiie nayce, eae i?aaeei, auiieiyao iaoiaeyuayny ia
?acee/iuo iineoaeyo enoiaeiay eioi?iaoeey, iinooiathuay aeaaiui ia?acii
ec ia?ae/iie aeieoiaioaoeee.

Aiaeeoe/aneay ooieoeey a nia?aiaiiuo oneiaeyo niaa?oainoaiaaiey
oi?aaeaiey e oi?ie?iaaiey ?uii/iuo ioiioaiee ia iaiaa aaaeia, oae eae
aeinoiaa?iay e th?eaee/anee iainiiaaiiay aooaaeoa?neay eioi?iaoeey
eniieuecoaony aeey aiaeeca oeiainiaie e i?iecaiaenoaaiii-oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoey e aai iiae?acaeaeaiee, a oii /enea
?anoiaeiaaiey anao aeaeia ?ano?nia, o/aoa cao?ao ia i?iecaiaenoai e
?aaeecaoeeth i?iaeoeoeee, i?aaeeueiinoe i?eiaiyaiuo oeai, /oi eiaao
iniai aaaeiia cia/aiea a oneiaeyo ?uii/iie yeiiiieee, e o.i.

Eoae, aooaaeoa?neee o/ao i?aaenoaaeyao niaie oii?yaei/aiioth nenoaio
nai?a, ?aaeno?aoeee e iaiauaiey eioi?iaoeee ia eiouanoaa,
iaycaoaeuenoaao i?aaiecaoeee e eo aeaeaeaiee iooai nieioiiai,
iai?a?uaiiai e aeieoiaioaeueiiai o/aoa anao oicyenoaaiiuo iia?aoeee a
aeaiaaeiii au?aaeaiee.

Iauaeou aooaaeoa?neiai o/aoa – yoi eiouanoai i?aaiecaoeee, eo
iaycaoaeuenoaa e eo oicyenoaaiiua iia?aoeee (no. 1 Caeiia 129-OC).

E iniiaiui caaea/ai aooaaeoa?neiai o/aoa ioiinyony:

– oi?ie?iaaiea iieiie e aeinoiaa?iie eioi?iaoeee i aeayoaeueiinoe
i?aaiecaoeee e aa eiouanoaaiiii iieiaeaiee, iaiaoiaeeiie aioo?aiiei
iieueciaaoaeyi aooaaeoa?neie io/aoiinoe – ?oeiaiaeeoaeyi, o/?aaeeoaeyi,
o/anoieeai e nianoaaiieeai eiouanoaa i?aaiecaoeee, a oaeaea aiaoiei –
eiaanoi?ai, e?aaeeoi?ai e ae?oaei iieueciaaoaeyi;

– iaania/aiea yoie eioi?iaoeeae iieueciaaoaeae aooaaeoa?neie io/aoiinoe
aeey eiio?iey ca niaethaeaieai caeiiiaeaoaeuenoaa ?inneeneie Oaaea?aoeee
i?e inouanoaeaiee i?aaiecaoeeae oicyenoaaiiuo iia?aoeee e eo
oeaeaniia?aciinoueth, iaee/eai e aeaeaeaieai eiouanoaa e iaycaoaeuenoa,
eniieueciaaieai iaoa?eaeueiuo, o?oaeiauo e oeiainiauo ?ano?nia a
niioaaonoaee n ooaa?aeaeaiiuie ii?iaie, ii?iaoeaaie e niaoaie;

– i?aaeioa?auaiea io?eoeaoaeueiuo ?acoeueoaoia oicyenoaaiiie
aeayoaeueiinoe i?aaiecaoeee e auyaeaiea aioo?eoicyenoaaiiuo ?aca?aia
iaania/aiey aa oeiainiaie onoie/eainoe.

Ia iniiaa aeaiiuo aooaaeoa?neiai o/aoa no?ieony aooaaeoa?neay
io/aoiinoue, i?aaenoaaeythuay niaie aaeeioth nenoaio aeaiiuo ia
eiouanoaaiiii e oeiainiaii iieiaeaiee i?aaiecaoeee e i ?acoeueoaoao aa
oicyenoaaiiie aeayoaeueiinoe, ninoaaeyaiay ii onoaiiaeaiiui oi?iai.

Caeiiiaeaoaeuenoaii onoaiiaeaiu /aoeea o?aaiaaiey (i?eioeeiu, i?aaeea)
ii aaaeaieth aooaaeoa?neiai o/aoa:

1) aooaaeoa?neee o/ao eiouanoaa, iaycaoaeuenoa e oicyenoaaiiuo iia?aoeee
i?aaiecaoeee aaaeaony a aaethoa ?inneeneie Oaaea?aoeee – a ?oaeyo;

2) eiouanoai, yaeythuaany nianoaaiiinoueth i?aaiecaoeee, o/eouaaaony
iainiaeaiii io eiouanoaa ae?oaeo th?eaee/aneeo eeoe, iaoiaeyuaainy a
aeaiiie i?aaiecaoeee;

3) aooaaeoa?neee o/ao aaaeaony i?aaiecaoeeae iai?a?uaii n iiiaioa aa
?aaeno?aoeee a ea/anoaa th?eaee/aneiai eeoea aei ?ai?aaiecaoeee eee
eeeaeaeaoeee a ii?yaeea, onoaiiaeaiiii caeiiiaeaoaeuenoaii ?inneeneie
Oaaea?aoeee;

4) i?aaiecaoeey aaaeao aooaaeoa?neee o/ao eiouanoaa, iaycaoaeuenoa e
oicyenoaaiiuo iia?aoeee iooai aeaieiie caiene ia acaeiinaycaiiuo n/aoao
aooaaeoa?neiai o/aoa, aeeth/aiiuo a ieai n/aoia aooaaeoa?neiai o/aoa;

5) aeaiiua aiaeeoe/aneiai o/aoa aeieaeiu niioaaonoaiaaoue iai?ioai e
inoaoeai ii n/aoai neioaoe/aneiai o/aoa;

6) ana oicyenoaaiiua iia?aoeee e ?acoeueoaou eiaaioa?ecaoeee iiaeeaaeao
naiaa?aiaiiie, nieioiie ?aaeno?aoeee ia n/aoao aooaaeoa?neiai o/aoa aac
eaeeo-eeai i?iioneia eee ecuyoee;

7) a aooaaeoa?neii o/aoa i?aaiecaoeee oaeouea cao?aou ia i?iecaiaenoai
i?iaeoeoeee e eaieoaeueiua aeiaeaiey o/eouaathony ?acaeaeueii; a
nenoaiiii aooaaeoa?neii o/aoa e a aaeaina io?aaeaaony eeoue eiouanoai,
yaeythuaany nianoaaiiinoueth i?aaiecaoeee, a eiouanoai ae?oaeo
i?aaiecaoeee o/eouaaaony ia niaoeeaeueii i?aaeiacia/aiiuo aeey yoeo
oeaeae caaaeainiauo n/aoao;

8) iniiaaieai aeey caienae a o/aoiuo ?aaeno?ao yaeythony ia?ae/iua
aeieoiaiou, eioi?ua aeieaeiu ninoaaeyoueny a iiiaio niaa?oaiey
oicyenoaaiiuo iia?aoeee eee iaiin?aaenoaaiii iinea eo ieii/aiey e
niaea?aeaoue iaycaoaeueiua ?aeaeceou;

9) oi?ie?iaaiea o/aoiie iieeoeee i?aaiecaoeee inouanoaeyaony a
niioaaonoaee n ii?iaoeaii onoaiiaeaiiuie aeiiouaieyie, o?aaiaaieyie e
oneiaiuie oaeoaie oicyenoaaiiie aeayoaeueiinoe. Iiiyoea “aeiiouaiey”
i?eia?ii niioaaonoaoao iiiyoeth “iniiaiiieaaathuea aooaaeoa?neea
i?eioeeiu” a ca?oaaaeiii o/aoa;

10) aeey ?aoaiey naieo caaea/ aooaaeoa?neee o/ao aeieaeai
oaeiaeaoai?youe o?aaiaaieyi niiinoaaeiinoe iieacaoaeae o/aoa,
naiaa?aiaiiinoe, oi/iinoe e aeinoiaa?iinoe, iieiioa, yniinoe e
aeinooiiinoe, yeiiiie/iinoe (?aoeeiiaeueiinoe, iniio?eoaeueiinoe);

11) niaea?aeaiea ?aaeno?ia aooaaeoa?neiai o/aoa e aioo?aiiae
aooaaeoa?neie io/aoiinoe yaeyaony eiiia?/aneie oaeiie, eioi?oth iaycaiu
o?aieoue eeoea iieo/eaoea aeinooi e oaeie eioi?iaoeee. Ii?yaeie
eno?aaiaaiey oeacaiiuo aeaiiuo i?aaiio?aieoaeueiuie i?aaiaie
?aaeaiaioe?oaony oaaea?aeueiui caeiiiaeaoaeuenoaii.

O?aaiaaiey ii aaaeaieth aooaaeoa?neiai o/aoa a ?aaiie noaiaie
?ani?ino?aiythony ia ana i?aaiecaoeee, aeeth/ay eiino?aiiua, iacaaeneii
io oi?iu nianoaaiiinoe e i?aaiecaoeeiiii-i?aaiauo oi?i, e?iia neo/aaa,
i?yii i?aaeoniio?aiiuo caeiiii. Oaeea eneeth/aiey eanathony oece/aneeo
eeoe, caieiathueony i?aaei?eieiaoaeueneie aeayoaeueiinoueth aac
ia?aciaaiey th?eaee/aneiai eeoea (no. 4 Caeiia ? 129-OC), noauaeoia
iaeiai i?aaei?eieiaoaeuenoaa (Caeii ? 222-OC), a oaeaea iauanoaaiiuo
i?aaiecaoeee (iauaaeeiaiee) e eo no?oeoo?iuo iiae?acaeaeaiee, ia
inouanoaeythueo i?aaei?eieiaoaeueneoth aeayoaeueiinoue (no. 15 Caeiia
129-OC a ?aae. Oaaea?aeueiiai caeiia io 23.07.98 a. 123-OC)

I?eiyoay a eiie?aoiie i?aaiecaoeee o/aoiay iieeoeea (o.a. ii?yaeie
aaaeaiey aooaaeoa?neiai o/aoa a ii?aaeaeaiiue io/aoiue ia?eiae)
ooaa?aeaeaaony i?eeacii eee ?anii?yaeaieai eeoea, ioaaonoaaiiiai ca
i?aaiecaoeeth e ninoiyiea aooaaeoa?neiai o/aoa.

I?e yoii iiaeeaaeao ooaa?aeaeaieth:

– ?aai/ee ieai n/aoia aooaaeoa?neiai o/aoa, niaea?aeauee neioaoe/aneea e
aiaeeoe/aneea n/aoa, iaiaoiaeeiua aeey aaaeaiey aooaaeoa?neiai o/aoa a
niioaaonoaee n o?aaiaaieyie naiaa?aiaiiinoe e iieiiou o/aoa e
io/aoiinoe;

– oi?iu ia?ae/iuo o/aoiuo aeieoiaioia, i?eiaiyaiuo aeey ioi?ieaiey
oicyenoaaiiuo iia?aoeee, ii eioi?ui ia i?aaeoniio?aiu oeiiaua oi?iu
ia?ae/iuo o/aoiuo aeieoiaioia, a oaeaea oi?iu aeieoiaioia aeey
aioo?aiiae aooaaeoa?neie io/aoiinoe;

– ii?yaeie i?iaaaeaiey eiaaioa?ecaoeee e iaoiaeu ioeaiee aeaeia
eiouanoaa e iaycaoaeuenoa;

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

– ii?yaeie eiio?iey ca oicyenoaaiiuie iia?aoeeyie, a oaeaea ae?oaea
?aoaiey, iaiaoiaeeiua aeey i?aaiecaoeee aooaaeoa?neiai o/aoa.

2. I?aaiecaoeey aooaaeoa?neiai o/aoa e aooaaeoa?neie io/aoiinoe a
?inneeneie Oaaea?aoeee

A ianoiyuaa a?aiy a caaeneiinoe io iauaeoia o/aoa, iaoiaeia aai aaaeaiey
e ?aoaaiuo caaea/ a nenoaia aooaaeoa?neiai o/aoa auaeaeytho nianoaaiii
aooaaeoa?neee (eee oeiainiaue) e oi?aaeai/aneee o/ao. A iniiaa oaeiai
aeaeaiey eaaeeo iauai?eiyoay eeanneoeeaoeey iieueciaaoaeae eioi?iaoeee
ia aiaoieo e aioo?aiieo.

?acaeoea e ?aoi?ie?iaaiea nenoaiu iaeiaiiaeiaeaiey a nayce n nicaeaieai
e oe?aieaieai ?uii/iuo oicyenoaaiiuo ioiioaiee iaoneiaeee oi, /oi
i?aaeea o/aoa ana aieaa caaenyo io iaeiaiaiai caeiiiaeaoaeuenoaa, a oi
aea a?aiy i?eeeaaeiie o/ao a ?acee/iuo noa?ao e io?aneyo oicyenoaaiiie
aeayoaeueiinoe ?aaeaiaioe?oaony aeiiieieoaeueii niioaaonoaothueie
io?aneaauie (aaaeiinoaaiiuie) ii?iaoeaiuie aeieoiaioaie (aaieianeay,
no?aoiaay aeayoaeueiinoue).

O/ao ia i?aaei?eyoeyo (a i?aaiecaoeeyo) a caaeneiinoe io iauaia ?aaiou
iiaeao inouanoaeyoueny:

– iin?aaenoaii o/?aaeaeaiey aooaaeoa?neie neoaeau eae no?oeoo?iiai
iiae?acaeaeaiey i?aaiecaoeee, aicaeaaeyaiiai aeaaiui aooaaeoa?ii;

– aaaaeaieai a ooao oicyenoaothuaai noauaeoa aeieaeiinoe aooaaeoa?a;

– ia?aaea/ae ia aeiaiai?iuo ia/aeao aaaeaiey aooaaeoa?neiai o/aoa
oeaio?aeeciaaiiie aooaaeoa?ee, niaoeeaeece?iaaiiie i?aaiecaoeee eee
aooaaeoa?o-niaoeeaeenoo;

– iooai aaaeaiey aooaaeoa?neiai o/aoa ?oeiaiaeeoaeai i?aaiecaoeee ee/ii
(no. 6 Caeiia 129-OC).

I?e yoii aia caaeneiinoe io eca?aiiie oi?iu ana aeaeu th?eaee/aneie
ioaaonoaaiiinoe ca i?aaiecaoeeth aooaaeoa?neiai o/aoa, niaethaeaiea
caeiiiaeaoaeuenoaa i?e auiieiaiee oicyenoaaiiuo iia?aoeee ianoo
ia?niiaeueii ?oeiaiaeeoaee yeiiiie/aneeo noauaeoia.

Aaaeaiea aooaaeoa?neiai o/aoa ia i?aaei?eyoee ii iauaio i?aaeeo
aiceaaaaony ia aeaaiiai aooaaeoa?a, eioi?ue ioaa/aao ca oi?ie?iaaiea
o/aoiie iieeoeee, naiaa?aiaiiia i?aaenoaaeaiea iieiie e aeinoiaa?iie
aooaaeoa?neie io/aoiinoe, niioaaonoaea inouanoaeyaiuo oicyenoaaiiuo
iia?aoeee caeiiiaeaoaeuenoao ?inneeneie Oaaea?aoeee.

O?aaiaaiey aeaaiiai aooaaeoa?a ii aeieoiaioaeueiiio ioi?ieaieth
oicyenoaaiiuo iia?aoeee, i?aaenoaaeaieth a aooaaeoa?eth iaiaoiaeeiuo
aeieoiaioia e naaaeaiee iaycaoaeueiu aeey anao ?aaioieeia i?aaiecaoeee.
Aac iiaeiene aeaaiiai aooaaeoa?a aeaiaaeiua e ?an/aoiua aeieoiaiou,
oeiainiaua e e?aaeeoiua iaycaoaeuenoaa n/eoathony iaaeaenoaeoaeueiuie e
ia aeieaeiu i?eieiaoueny e eniieiaieth.

A neo/aa ?aciiaeanee iaaeaeo ?oeiaiaeeoaeai i?aaiecaoeee e aeaaiui
aooaaeoa?ii ii ioaeaeueiui oicyenoaaiiui iia?aoeeyi aeieoiaiou ii iei
iiaoo auoue i?eiyou e eniieiaieth n ienueiaiiiai ?anii?yaeaiey
?oeiaiaeeoaey i?aaiecaoeee, eioi?ue i?eieiaao ia naay anth iieiioo
ioaaonoaaiiinoe.

Anee ?oeiaiaeeoaee i?aaiecaoeee e ae?oaea eeoea, ioaaonoaaiiua ca
aaaeaiea o/aoa (ooaoiua aooaaeoa?u, aooaaeoa?u-niaoeeaeenou e ae?.)
ia?ooatho ii?yaeie, onoaiiaeaiiue caeiiiaeaoaeuenoaii e ii?iaoeaiuie
aeoaie eiiiaoaioiuo i?aaiia, eneaaeatho io/aoiinoue, ia niaethaeatho
n?iee aa i?aaenoaaeaiey e ioaeeeaoeee, iie a caaeneiinoeio oaeoe/aneeo
ianoiyoaeuenoa iiaoo auoue i?eaea/aiu e aaeieieno?aoeaiie eee oaieiaiie
ioaaonoaaiiinoe. Ia yoii aiai?eo oaaea?aeueiia caeiiiaeaoaeuenoai:
Iaeiaiaue eiaeaen ?O, iiaue EiAI ?O (aaeieieno?aoeaiua i?aaiia?ooaiey a
iaeanoe oi?aiaee e oeiainia), a oaeaea no. 173
(eaeai?aaei?eieiaoaeuenoai), no. 195 (iai?aaiia?iua aeaenoaey i?e
aaie?ionoaa), no. 196, 197 (i?aaeiaia?aiiia e oeeoeaiia aaie?ionoai),
no. 198 (oeeiiaiea io oieaou iaeiaia eee no?aoiauo aciinia a
ainoaea?noaaiiua aiaathaeaeaoiua oiiaeu n i?aaiecaoeee) OE ?O.

Aiaoiee aeae e ii?yaeie caiieiaiey o/aoiuo ?aaeno?ia (aeieoiaioia
iaiauaiey, niaaeeiaiey), i?eiaiyaiuo a aooaaeoa?neii o/aoa,
ii?aaeaeythony iaeiie ec /aou?ao aiciiaeiuo oi?i aaaeaiey aooaaeoa?neiai
o/aoa: iaii?eaeueii-i?aea?iay oi?ia o/aoa ninoieo a oii, /oi ia
eaaeaeoth iia?aoeeth eee ?yae iaeii?iaeiuo iia?aoeee ia iniiaa ia?ae/iuo
aeieoiaioia ninoaaeyaony iaii?eaeueiue i?aea?, aeaaiia niaea?aeaiea
eioi?iai – yoi aooaaeoa?neay i?iaiaeea (ei??aniiiaeaioeey n/aoia), aeaoa
a? ninoaaeaiey e noiia; aeo?iaeueiay (aeaaiay) oi?ia o/aoa i?aaeiieaaaao
ia?aiin eioi?iaoeee i oicyenoaaiiuo iia?aoeeyo iaiin?aaenoaaiii ec
ia?ae/iuo aeieoiaioia Aeaaioth eieao. Oaeay oi?ia i?eiaiyaony aai, aaea
n/aoia iaiiiai; aeo?iaeueii-i?aea?iay oi?ia o/aoa inouanoaeyaony iooai
niae?aiey caienae a iaeiieoaeueiuo aaaeiiinoyo oaoiaoiiai a?aoeaiey,
iacuaaaiuo aeo?iaeaie-i?aea?aie. Eoiaiaua aeaiiua aeo?iaeia-i?aea?ia a
eiioea ianyoea ia?aiinyony a Aeaaioth eieao; iaoaiece?iaaiiay (iaoeiiay,
eiiiuethoa?iay) oi?ia o/aoa inouanoaeyaony a niioaaonoaee n
?ac?aaioaiiuie i?ia?aiiaie ia yeaeo?iiiuo iineoaeyo.

A ethaii neo/aa auai? oie eee eiie oi?iu aaaeaiey aooaaeoa?neiai o/aoa
inoaaony ca i?aaei?eyoeai (i?aaiecaoeeae).

Iaeiei ec iaycaoaeueiuo iaoiaeia aooaaeoa?neiai o/aoa yaeyaony
io/aoiinoue, i?aaenoaaeythuay niaie iiaeaaaeaiea eoiaia oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoey, o/?aaeaeaiey, i?aaiecaoeee ca io/aoiue
ia?eiae (ianyoe, eaa?oae, iieoaiaeea, aiae).

Niaeanii no. 2 Caeiia ? 129-OC aooaaeoa?neay io/aoiinoue – yoi aaeeiay
nenoaia aeaiiuo ia eiouanoaaiiii e oeiainiaii iieiaeaiee i?aaiecaoeee e
i ?acoeueoaoao aa oicyenoaaiiie aeayoaeueiinoe, ninoaaeyaiay ia iniiaa
aeaiiuo aooaaeoa?neiai o/aoa ii onoaiiaeaiiui oi?iai.

Io/aoiinoue iniiauaaaony ia ia?ae/iuo o/aoiuo aeieoiaioao e ?aaeno?ao
aooaaeoa?neiai o/aoa (no. 9, 10 Caeiia ? 129-OC).

Aooaaeoa?neay io/aoiinoue aeieaeia iaania/eoue aeinoiaa?ioth e iieioth
eioi?iaoeeth ia eiouanoaaiiii e oeiainiaii iieiaeaiee i?aaiecaoeee, a
oaeaea i oeiainiauo ?acoeueoaoao aa aeayoaeueiinoe. Aeinoiaa?iie
n/eoaaony io/aoiinoue, niioaaonoaothuay i?aaeeai, onoaiiaeaiiui aeoaie
ii?iaoeaiiai ?aaoee?iaaiey aooaaeoa?neiai o/aoa a ?inneeneie
Oaaea?aoeee.

Ninoaa aooaaeoa?neie io/aoiinoe e iniiaiua i?aaeea aa ioi?ieaiey
iiae?iaii ?aaeaiaioe?othony ae. III Caeiia ? 129-OC. Eiie?aoece?oth aay
o?aaiaaiey e aiaeiaie aooaaeoa?neie io/aoiinoe a niioaaonoaothueo
Iieiaeaieyo Ieioeia ?innee, a eioi?uo onoaiaaeeaathony ninoaa,
niaea?aeaiea e iaoiaee/aneea iniiau oi?ie?iaaiey aooaaeoa?neie
io/aoiinoe i?aaiecaoeee, yaeythueony th?eaee/aneeie eeoeaie (e?iia
aaieia e athaeaeaoiuo i?aaiecaoeee). Aeey iineaaeieo, eae ioia/aeinue,
caeiiiaeaoaeuenoaii ?inneeneie Oaaea?aoeee onoaiiaeai niaoeeaeueiue
ii?yaeie.

Caeii ? 129-OC i?aaeuyaeyao e aooaaeoa?neie io/aoiinoe neaaeothuea
o?aaiaaiey:

a) ana i?aaiecaoeee (e?iia athaeaeaoiuo) i?aaenoaaeytho aooaaeoa?neoth
io/aoiinoue a niioaaonoaothuea i?aaiu a no?iai ii?aaeaeaiiua n?iee
(aiaeiaoth – ia iicaeiaa 90 aeiae iinea ieii/aiey io/aoiiai ia?eiaea,
eaa?oaeueioth – ia iicaeiaa 30 aeiae);

Iiieii ia?aaea/e aooaaeoa?neie io/aoiinoe a i?aaiu ainoaea?noaaiiie
iaeiaiaie einiaeoeee ii ianoo ?aaeno?aoeee i?aaei?eyoey, a oaeaea
o/?aaeeoaeyi (o/anoieeai) e nianoaaiieeai oicyenoaothueo noauaeoia,
ia/eiay n 1 yiaa?y 1996 a. ana i?aaiecaoeee (iacaaeneii io oi?iu
nianoaaiiinoe) iaycaiu i?aaeinoaaeyoue aiaeiaoth aooaaeoa?neoth
io/aoiinoue a oa??eoi?eaeueiua i?aaiu ainoaea?noaaiiie noaoenoeee

Athaeaeaoiua i?aaiecaoeee iai?aaeytho ana aeaeu io/aoiinoe a
auoanoiyuoth i?aaiecaoeeth a onoaiiaeaiiua ei n?iee

a) aeey ii?aaeaeaiiie eaoaai?ee oicyenoaothueo noauaeoia (ioe?uoua
aeoeeiia?iua iauanoaa, aaiee e ae?oaea e?aaeeoiua i?aaiecaoeee,
no?aoiaua i?aaiecaoeee, ae?aee, eiaanoeoeeiiiua e eiua oiiaeu,
nicaeathueany ca n/ao /anoiuo, iauanoaaiiuo e ainoaea?noaaiiuo n?aaenoa
(aciinia) i?aaeoniio?aii iioaeeeiaaiea aiaeiaie aooaaeoa?neie io/aoiinoe
ia iicaeiaa 1 ethiy aiaea, neaaeothuaai ca io/aoiui;

a) nio?aiiinoue ia?ae/iuo aeieoiaioia, o/aoiuo ?aaeno?ia, aooaaeoa?neeo
io/aoia e aaeainia, ioi?ieaiea e ia?aaea/o eo a a?oea iaania/eaaao
aeaaiue aooaaeoa? i?aaiecaoeee (eeai eeoei, auiieiythuaa yoe ooieoeee).

Ia?ae/iua aeieoiaiou, o/aoiua ?aaeno?u, aooaaeoa?neay io/aoiinoue
iiaeeaaeao iaycaoaeueiie ia?aaea/a a a?oea. Aei ia?aaea/e a a?oea
i?aaiecaoeee yoe aeieoiaiou aeieaeiu iaoiaeeoueny ia o?aiaiee a
aooaaeoa?ee o ioaaonoaaiiuo eeoe, a niaoeeaeueiuo iiiauaieyo eee
cae?uaathueony oeaoao.

Aeaiee no?iaie io/aoiinoe o?aiyony a naeoao, iaoaeee/aneeo oeaoao eee
niaoeeaeueiuo iiiauaieyo, iicaieythueo iaania/eoue eo nio?aiiinoue.

E?iia oiai, aeey anao i?aaiecaoeee i?aaeoniio?ai ii?aaeaeaiiue n?ie
o?aiaiey ?acee/iuo aeaeia aooaaeoa?neeo aeieoiaioia (ia?ae/iua o/aoiua
aeieoiaiou, ?aaeno?u aooaaeoa?neiai o/aoa e aooaaeoa?neay io/aoiinoue –
ia iaiaa iyoe eao; ?aai/ee ieai n/aoia aooaaeoa?neiai o/aoa, ae?oaea
aeieoiaiou o/aoiie iieeoeee, i?ioeaaeo?u eiaee?iaaiey, i?ia?aiiu
iaoeiiie ia?aaioee aeaiiuo (n oeacaieai n?ieia eo eniieueciaaiey) – ia
iaiaa iyoe eao iinea aiaea, a eioi?ii iie eniieueciaaeenue aeey
ninoaaeaiey aooaaeoa?neie io/aoiinoe a iineaaeiee ?ac). Ioaaonoaaiiinoue
ca o?aiaiea ianao ?oeiaiaeeoaeue i?aaiecaoeee.

Aieaa aeaoaeueii aii?inu ioi?ieaiey aooaaeoa?neie io/aoiinoe ia iniiaa
aiaeeca nia?aiaiiie ii?iaoeaiie aacu Ieioeia ?innee eceiaeaiu, iai?eia?,
a Eiiiaioa?ee e ae. III Caeiia ? 129-OC

Iaiaoiaeeii caiaoeoue, /oi n i?eiyoeai Oaaea?aeueiiai caeiia io
10.01.2002 a. ? 1-OC “Ia yeaeo?iiiie oeeo?iaie iiaeiene” aiciiaeiinoe
i?eiaiaiey eiiiuethoa?iuo oaoiieiaee a aooaaeoa?neii o/aoa e a niiniaao
i?aaenoaaeaiey aooaaeoa?neie io/aoiinoe ?anoe?ythony.

3. I?aaiecaoeey eiio?ieueiie neoaeau ainoaea?noaa

A ?inneeneie Oaaea?aoeee neiaeeeanue nenoaia ainoaea?noaaiiiai eiio?iey
ca niaethaeaieai caeiiiinoe a i?ioeanna ?aaeecaoeee oicyenoaothueie
noauaeoaie o/aoiie iieeoeee e i?aaiecaoeee aooaaeoa?neiai o/aoa. Iia
yaeyaony ninoaaiie /anoueth ainoaea?noaaiiiai oeiainiaiai eiio?iey
(?anniao?eaaaiiai a ?aieao oeiainiaiai i?aaa), eioi?ue iiaeii
ii?aaeaeeoue eae iaaeci? ca caeiiiinoueth e oeaeaniia?aciinoueth
aeaenoaee a ia?aciaaiee, ?ani?aaeaeaiee, eniieueciaaiee e o/aoa
aeaiaaeiuo oiiaeia anao o?iaiae aeey yooaeoeaiiai ?acaeoey ainoaea?noaa
e yeiiiie/aneeo noauaeoia.

A caaeneiinoe io eiio?iee?othueo i?aaiia auaeaeytho neaaeothuea aai
aeaeu: i?aceaeaioneee; eiio?ieue i?aaenoaaeoaeueiuo i?aaiia
ainoaea?noaaiiie aeanoe e ianoiiai naiioi?aaeaiey; i?aaiia
eniieieoaeueiie aeanoe; oeiainiai-e?aaeeoiuo i?aaiia; aaaeiinoaaiiue;
aioo?eoicyenoaaiiue; iauanoaaiiue; aoaeeoi?neee e iaeioi?ua ae?oaea.

Oae, aeey inouanoaeaiey eiio?iey ca eniieiaieai oaaea?aeueiiai
athaeaeaoa, iaa iaeaou Oaaea?aeueiiai Nia?aiey – Ainoaea?noaaiiay Aeoia
e Niaao Oaaea?aoeee – ia?acotho N/aoioth iaeaoo, iacia/ay ii iieiaeia
ninoaaa aoaeeoi?ia (no. 101 Eiinoeoooeee ?O). Ainoaea?noaaiiay Aeoia
oaeaea ?anniao?eaaao e ooaa?aeaeaao io/ao ia eniieiaiee oaaea?aeueiiai
athaeaeaoa (no. 114 Eiinoeoooeee ?O).

Eiio?ieueiua ooieoeee ?aaeecothony e /a?ac aeayoaeueiinoue
niioaaonoaothueo Eiieoaoia ii athaeaeaoo Ainoaea?noaaiiie Aeoiu e Niaaoa
Oaaea?aoeee.

Aiaeiae/iua ooieoeee inouanoaeytho i?aaenoaaeoaeueiua i?aaiu
ainoaea?noaaiiie aeanoe noauaeoia oaaea?aoeee e i?aaiu ianoiiai
naiioi?aaeaiey.

Aaaeiay ?ieue a nenoaia ainoaea?noaaiiiai oeiainiai-oicyenoaaiiiai
eiio?iey ioaiaeeony Aeaaiiio eiio?ieueiiio oi?aaeaieth I?aceaeaioa
?innee, eiathuaio a naiai ninoaaa oa??eoi?eaeueiua iiae?acaeaeaiey a
Oaaea?aeueiuo ie?oaao.

A i?aaeaeao naieo iieiiii/ee I?aaeoaeuenoai ?O ia iniiaaiee Caeiia “I
Niaaoa Ieieno?ia – I?aaeoaeuenoaa ?inneeneie Oaaea?aoeee” eiio?iee?oao
ninoaaeaiea e eniieiaiea oaaea?aeueiiai athaeaeaoa, i?iaaaeaiea aaeeiie
oeiainiaie, e?aaeeoiie e aeaiaaeiie iieeoeee.

A nenoaia ainoaea?noaaiiiai eiio?iey aeaaainoaothuaa ianoi caieiaao
Ieienoa?noai oeiainia ?innee, aeaenoaothuaa ia iniiaaiee ooaa?aeaeaiiiai
Iinoaiiaeaieai I?aaeoaeuenoaa ?O Iieiaeaiey io 06.03.98 a. ? 273 (a
?aae. io 18.06.99 a.).

A niioaaonoaee n oeacaiiui Iieiaeaieai Ieioei ?innee (a oii /enea /a?ac
eiio?ieueii-?aaeceiiiua oi?aaeaiey a oeaio?a e ia ianoao, /a?ac
Oaaea?aeueiia eacia/aenoai) ?anniao?eaaao e aiaeece?oao naiaeioth
aooaaeoa?neoth io/aoiinoue oaaea?aeueiuo i?aaiia eniieieoaeueiie aeanoe,
inouanoaeyao iaoiaee/aneia ?oeiaiaenoai aooaaeoa?neei o/aoii e
io/aoiinoueth i?aaei?eyoee, o/?aaeaeaiee iacaaeneii io eo
i?aaiecaoeeiiii-i?aaiauo oi?i e iiae/eiaiiinoe, i?eieiaao ia?u ii aai
niaa?oainoaiaaieth, ooaa?aeaeaao ieai n/aoia, oeiiaua oi?iu o/aoa e
io/aoiinoe, eino?oeoeee ii eo i?eiaiaieth e ii?yaeeo ninoaaeaiey;
?oeiaiaeeo ?aaioie ii ia?aioeaiea oiaa?ii-iaoa?eaeueiuo oeaiiinoae;
onoaiaaeeaaao ii?yaeie aaaeaiey aooaaeoa?neiai o/aoa e ninoaaeaiey
io/aoiinoe ia eniieiaiee oaaea?aeueiiai athaeaeaoa, niao ?anoiaeia
athaeaeaoiuo o/?aaeaeaiee e i?aaiecaoeee; onoaiaaeeaaao oi?iu o/aoa e
io/aoiinoe ii eanniaiio eniieiaieth oaaea?aeueiiai athaeaeaoa,
athaeaeaoia noauaeoia ?inneeneie Oaaea?aoeee.

Ooieoeee ainoaea?noaaiiiai oeiainiaiai eiio?iey a i?aaeaeao eo
eiiiaoaioeee auiieiytho e eiua oaaea?aeueiua i?aaiu: Oeaio?iaaie,
Ieienoa?noai ?O ii iaeiaai e nai?ai, iaeiaiaua einiaeoeee, Oaaea?aeueiay
neoaeaa iaeiaiaie iieeoeee, Ainoaea?noaaiiue oaiiaeaiiue eiieoao,
Aineiinoao e ae?.

A aeoeeiia?iuo iauanoaao, iauanoaaiiuo i?aaiecaoeeyo eiio?ieueioth
ooieoeeth a ?anniao?eaaaiie noa?a a niioaaonoaee n o/?aaeeoaeueiuie
aeieoiaioaie th?eaee/aneiai eeoea ai?aaa auiieiyoue ?aaeceiiiua
eiiennee.

Nouanoaotho e ia i?aeoeea i?eiaiythony oaeaea eiua oi?iu
oeiainiai-oicyenoaaiiiai eiio?iey (ii n?ieai i?iaaaeaiey, ii enoi/ieeai
aeaiiuo, ii ianeaaeoaiui ia?eiaeai, ii iauaio aeayoaeueiinoe e o.i.).

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