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Состав и назначение финансовой отчетности

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IEAI.

1. Aaaaeaiea

2. Ninoaa e iacia/aiea oeiainiaie io/aoiinoe:

2.1. Aaeain

2.2. Io/ao i oeiainiauo ?acoeueoaoao

2.3. Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa

2.4. Io/ao i nianoaaiiii eaieoaea

2.5. ?ane?uoea eioi?iaoeee a I?eia/aieyo e oeiainiaie io/aoiinoe

3. Eni?aaeaiea ioeaie a oeiainiaie io/aoiinoe

4. Ninoaaeaiea oeiainiaie io/aoiinoe

5. Auaiaeu

6. Nienie eniieueciaaiiie eeoa?aoo?u

7. I?eeiaeaiey

1. Aaaaeaiea.

Oeaeue ninoaaeaiey oeiainiaie io/aoiinoe – i?aaeinoaaeaiea
iieueciaaoaeyi aeey i?eiyoey iieiie, i?aaaeeaie e iai?aaeacyoie
eioi?iaoeee i oeiainiaii ninoiyiee, ?acoeueoaoao aeayoaeueiinoe e
aeaeaeaiee n?aaenoa i?aaei?eyoey.

Oeiainiaay io/aoiinoue – aooaaeoa?neay io/aoiinoue, niaea?aeauay
eioi?iaoeeth i oeiainiaii ninoiyiee, ?acoeueoaoao aeayoaeueiinoe e
aeaeaeaiee aeaiaaeiuo n?aaenoa i?aaei?eyoey ca io/aoiue ia?eiae.

Ii?yaeie i?aaeinoaaeaiey oeiainiaie io/aoiinoe iieueciaaoaeyi
ii?aaeaeyaony aeaenoaothuei caeiiiaeaoaeuenoaii.

Oeiainiaay io/aoiinoue iaania/eaaao eioi?iaoeeiiiua iio?aaiinoe
iieueciaaoaeae ioiineoaeueii:

– i?eia?aoaiey, i?iaeaaee e aeaaeaiey oeaiiuie aoiaaaie;

– o/anoey a eaieoaea i?aaei?eyoey;

– ioeaiee ea/anoaa oi?aaeaiey;

– ioeaiee niiniaiinoe i?aaei?eyoey naiaa?aiaiii auiieiyoue naie
iaycaoaeuenoaa;

– iaania/aiiinoe iaycaoaeuenoa i?aaei?eyoey;

– ii?aaeaeaiey noiiu aeeaeaeaiaeia, iiaeeaaeaueo ?ani?aaeaeaieth;

– ?aaoee?iaaiey aeayoaeueiinoe i?aaei?eyoey;

– i?i/eo ?aoaiee.

Ea/anoaaiiuie oa?aeoa?enoeeaie oeiainiaie io/aoiinoe yaeythony:

a) iiiyoiinoue – eioi?iaoeey, i?aaenoaaeaiiay a oeiainiauo io/aoao,
aeieaeia auoue aeioiae/eaie e ?ann/eoaiiie ia iaeiicia/iia oieeiaaiea aa
iieueciaaoaeyie i?e oneiaee, /oi iie eiatho aeinoaoi/iua ciaiey e
caeioa?aniaaiu a aini?eyoee yoie eioi?iaoeee;

a) oianoiinoue – oeiainiaay io/aoiinoue aeieaeia niaea?aeaoue oieueei
oianoioth eioi?iaoeeth, eioi?ay aeeyao ia i?eiyoea ?aoaiee
iieueciaaoaeyie, i?aaenoaaeyao aiciiaeiinoue aia?aiy ioeaieoue
i?ioaaeoea, ianoiyuea e aoaeouea niauoey, iiaeoaa?aeeoue e
nei??aeoe?iaaoue eo ioeaiee, naeaeaiiua a i?ioeii;

a) aeinoiaa?iinoue – oeiainiaay io/aoiinoue aeieaeia auoue aeinoiaa?iie.
I?eaaaeaiiay a iae eioi?iaoeey yaeyaony aeinoiaa?iie, anee iia ia
niaea?aeeo ioeaie eee eneaaeaiee, eioi?ua iiaoo iiaeeyoue ia ?aoaiey
iieueciaaoaeae io/aoiinoe;

a) niiinoaaeiinoue – oeiainiaay io/aoiinoue aeieaeiu i?aaeinoaaeyoue
aiciiaeiinoue iieueciaaoaeyi n?aaieaaoue:

– oeiainiaua io/aou i?aaei?eyoey ca ?acee/iua ia?eiaeu;

– oeiainiaua io/aou ?acee/iuo i?aaei?eyoee.

I?aaeiinueeie niiinoaaeiinoe yaeyaony i?eaaaeaiea niioaaonoaothuae
eioi?iaoeee i?aaeuaeouaai ia?eiaea e ?ane?uoea eioi?iaoeee ia o/aoiie
iieeoeea e aa e eciaiaieyo.

O/aoiay iieeoeea – niaieoiiinoue i?eioeeiia, iaoiaeia e i?ioeaaeo?,
eniieuecoaiuo i?aaei?eyoeai aeey ninoaaeaiey e i?aaeinoaaeaiey
oeiainiaie io/aoiinoe.

Oeiainiaay io/aoiinoue i?aaei?eyoey oi?ie?oaony n niaethaeaieai
neaaeothueo i?eioeeiia:

· aaoiiiiiinoe i?aaei?eyoey – eaaeaeia i?aaei?eyoea ?anniao?eaaaony eae
th?eaee/aneia eeoei, iainiaeaiiia io nianoaaiieeia. Iiyoiio ee/iia
eiouanoai e iaycaoaeuenoaa nianoaaiieeia ia aeieaeiu io?aaeaoueny a
oeiainiaie io/aoiinoe i?aaei?eyoey;

· iai?a?uaiinoe aeayoaeueiinoe – i?aaeoniao?eaaao ioeaieo aeoeaia e
iaycaoaeuenoa i?aaei?eyoey, enoiaey ec i?aaeiieiaeaiey, /oi aai
aeayoaeueiinoue aoaeao i?iaeieaeaoueny;

· ia?eiaee/iinoe – ?ani?aaeaeaiea aeayoaeueiinoe i?aaei?eyoey ia
ii?aaeaeaiiua ia?eiaeu a?aiaie a oeaeyo ninoaaeaiey oeiainiaie
io/aoiinoe;

· enoi?e/aneie (oaeoe/aneie) naaanoieiinoe – ii?aaeaeyao i?ei?eoao
ioeaiee aeoeaia, enoiaey ec ?anoiaeia ia eo i?iecaiaenoai e
i?eia?aoaiea;

· ia/eneaiey e niioaaonoaey aeioiaeia e ?anoiaeia – aeey ii?aaeaeaiey
oeiainiaiai ?acoeueoaoa io/aoiiai ia?eiaea neaaeoao niiinoaaeyoue
aeioiaeu io/aoiiai ia?eiaea n ?anoiaeaie, inouanoaeyaiuie aeey iieo/aiey
yoeo aeioiaeia. I?e yoii aeioiaeu e ?anoiaeu io?aaeathony a o/aoa e
io/aoiinoe a iiiaio eo aicieeiiaaiey, iacaaeneii io a?aiaie iinooieaiey
e oieaou aeaiaa;

· iieiiai inaauaiey – oeiainiaay io/aoiinoue aeieaeia niaea?aeaoue anth
eioi?iaoeeth i oaeoe/aneeo e iioaioeeaeueiuo iineaaenoaeyo iia?aoeee e
niauoee, eioi?ay iiaeao iiaeeyoue ia ?aoaiey, i?eiaiyaiua ia aa
iniiaaiee;

· iineaaeiaaoaeueiinoe – iinoiyiiia (ec aiaea a aiae) i?iaaaeaiea
i?aaei?eyoeai eca?aiiie o/aoiie iieeoeee. Aa eciaiaiea aeieaeii auoue
iainiiaaii e ?ane?uoi a oeiainiaie io/aoiinoe;

· i?aaaee?iaaiea niaea?aeaiey iaae oi?iie – iia?aoeee aeieaeiu
o/eouaaoueny a niioaaonoaee n eo nouiinoueth, a ia oieueei enoiaey ec
th?eaee/aneie oi?iu;

· aaeeiiai aeaiaaeiiai ecia?eoaey – ecia?aiea e iaiauaiea anao iia?aoeee
i?aaei?eyoey a aai oeiainiaie io/aoiinoe a aaeeiie aeaiaaeiie aaeeieoea;

· iniio?eoaeueiinoe – iaoiaeu ioeaiee, i?eiaiyaiua a aooaaeoa?neii
o/aoa, aeieaeiu i?aaeioa?auaoue caieaeaiea ioeaiee iaycaoaeuenoa e
?anoiaeia e caauoaiea ioeaiee aeoeaia e aeioiaeia i?aaei?eyoey.

2. Ninoaa e iacia/aiea oeiainiaie io/aoiinoe.

Oeiainiaay io/aoiinoue ninoieo ec Aaeaina, Io/aoa i oeiainiauo
?acoeueoaoao, Io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa, Io/aoa i
nianoaaiiii eaieoaea e I?eia/aiee e oeiainiaui io/aoai.

Oeiainiaua io/aou niaea?aeao noaouee, ninoaa e niaea?aeaiea eioi?uo
ii?aaeaeythony niioaaonoaothueie iieiaeaieyie (noaiaea?oaie).

A oeiainiaoth io/aoiinoue aeeth/athony aeayoaeueiinoe oeeeaeia,
i?aaenoaaeoaeuenoa, ioaeaeaiee e ae?oaeo iainiaeaiiuo iiae?acaeaeaiee
i?aaei?eyoey.

2.1. Aaeain.

Niaea?aeaiea, oi?ia aaeaina e iauea o?aaiaaiey e ?ane?uoeth aai noaoae
ii?aaeaeythony I(N)AO 2 «Aaeain».

Ii?iu I(N)AO i?eiaiythony e aaeainai i?aaei?eyoee, i?aaiecaoeee e
ae?oaeo th?eaee/aneeo eeoe anao oi?i nianoaaiiinoe (e?iia aaieia e
athaeaeaoiuo o/?aaeaeaiee).

Iniaaiiinoe ninoaaeaiey eiinieeaee?iaaiiiai Aaeaina ii?aaeaeythony
ioaeaeueiui I(N)AO «Eiinieeaee?iaaiiay oeiainiaay io/aoiinoue».

Eiinieeaee?iaaiiay oeiainiaay io/aoiinoue – io/aoiinoue, io?aaeathuay
oeiainiaia ninoiyiea e ?acoeueoaou aeayoaeueiinoe th?eaee/aneiai eeoea e
aai aei/a?ieo i?aaei?eyoee eae aaeeiie yeiiiie/aneie aaeeieoeu.

Oeaeueth ninoaaeaiey aaeaina yaeyaony i?aaeinoaaeaiea iieueciaaoaeyi
iieiie, i?aaaeeaie e iai?aaeacyoie eioi?iaoeee i oeiainiaii ninoiyiee
i?aaei?eyoey ia io/aoioth aeaoo.

A aaeaina io?aaeathony aeoeau, iaycaoaeuenoaa e nianoaaiiue eaieoae
i?aaei?eyoey.

Naa?ouaaiea noaoae aeoeaia e iaycaoaeuenoa iaaeiionoeii, e?iia neo/aaa,
i?aaeoniio?aiiuo niioaaonoaothueie iieiaeaieyie (noaiaea?oaie).

Eoia aeoeaa aaeaina aeieaeai ?aaiyoueny noiia iaycaoaeuenoa e
nianoaaiiiai eaieoaea.

Oi?ia aaeaina yaeyaony i?eeiaeaieai e I(N)AO 2. aeey iaeuo i?aaei?eyoee
i?aaeoniao?eaaaony iaeay nie?auaiiay oi?ia aaeaina.

Aeoea io?aaeaaony a aaeaina i?e oneiaee, /oi ioeaiea aai iiaeao auoue
aeinoiaa?ii ii?aaeaeaia e iaeeaeaaony iieo/aiea a aoaeouai yeiiiie/aneeo
auaiae, naycaiiuo n aai eniieueciaaieai.

?anoiaeu ia i?eia?aoaiea e nicaeaiea aeoeaa, eioi?ua ia iiaoo auoue
io?aaeaiu a aaeaina, aeeth/athony a ninoaa ?anoiaeia io/aoiiai ia?eiaea
e io?aaeathony a Io/aoa i oeiainiauo ?acoeueoaoao.

Iaycaoaeuenoai io?aaeaaony a aaeaina, anee aai ioeaiea iiaeao auoue
aeinoiaa?ii ii?aaeaeaia e nouanoaoao aa?iyoiinoue oiaiueoaiey
yeiiiie/aneeo auaiae a aoaeouai a ?acoeueoaoa aai iiaaoaiey.

Nianoaaiiue eaieoae io?aaeaaony a aaeaina iaeiia?aiaiii n io?aaeaieai
aeoeaia eee iaycaoaeuenoa, i?eaiaeyueo e aai eciaiaieth.

Noaouee aeoeaa e ianneaa Aaeaina iauaaeeiaiu a ?acaeaeu. Iniaaiiinoueth
a?oiie?iaee noaoae a ?acaeaeu yaeyaony oi, /oi iie acaeiinaycaiu n
Ieaiii n/aoia aooaaeoa?neiai o/aoa. Inoaoee ii n/aoai eeannia 1-6
io?aaeathony a oaaeeoea Aaeaina.

Aeoea aaeaina ninoieo ec o?ao ?acaeaeia:

I. Iaiai?ioiua aeoeau.

II. Iai?ioiua aeoeau.

III. ?anoiaeu aoaeoueo ia?eiaeia.

Iannea aaeaina ninoieo ec iyoe ?acaeaeia:

I. Nianoaaiiue eaieoae.

II. Iaania/aiea aoaeoueo ?anoiaeia e ieaoaaeae.

III. Aeieain?i/iua iaycaoaeuenoaa.

IV. Oaeouea iaycaoaeuenoaa.

V. Aeioiaeu aoaeoueo ia?eiaeia.

Oi?ia aaeaina i?eaaaeaia a i?eeiaeaiee 1.

2.2. Io/ao i oeiainiauo ?acoeueoaoao.

Niaea?aeaiea e oi?ia Io/aoa i oeiainiauo ?acoeueoaoao, a oaeaea iauea
o?aaiaaiey e ?ane?uoeth aai noaoae ii?aaeaeythony I(N)AO 3 «Io/ao i
oeiainiauo ?acoeueoaoao».

Oeaeue ninoaaeaiey io/aoa i oeiainiauo ?acoeueoaoao – i?aaeinoaaeaiea
iieueciaaoaeyi iieiie, i?aaaeeaie e iai?aaeacyoie eioi?iaoeee i
aeioiaeao, ?anoiaeao, i?eaueyo e oauoeao io aeayoaeueiinoe i?aaei?eyoey
ca io/aoiue ia?eiae.

Aeey iaeuo i?aaei?eyoee i?aaeoniio?aiiay nie?auaiiay oi?ia Io/aoa i
oeiainiauo ?acoeueoaoao.

I?e oneiaee, /oi ioeaiea aeioiaea iiaeao auoue aeinoiaa?ii ii?aaeaeaia,
aeioiae a Io/aoa i oeiainiauo ?acoeueoaoao io?aaeaaony a iiiaio
iinooieaiey aeoeaa eee iiaaoaiey iaycaoaeuenoaa, i?eaiaeyueo e
oaaee/aieth nianoaaiiiai eaieoaea i?aaei?eyoey (e?iia ?inoa eaieoaea ca
n/ao aciinia o/anoieeia).

I?e oneiaee, /oi ioeaiea ?anoiaeia iiaeao auoue aeinoiaa?ii ii?aaeaeaia,
?anoiaeu io?aaeathony a iiiaio auauoey aeoeaa eee oaaee/aiey
iaycaoaeuenoaa, i?eaiaeyueo e oiaiueoaieth nianoaaiiiai eaieoaea
i?aaei?eyoey (e?iia oiaiueoaiey eaieoaea ca n/ao aai ecuyoey eee
?ani?aaeaeaiey nianoaaiieeaie).

Anee aeoea iaania/eaaao yeiiiie/aneea auaiaeu a oa/aiea ianeieueeeo
io/aoiuo ia?eiaeia, oi ?anoiaeu io?aaeathony a Io/aoa i oeiainiauo
?acoeueoaoao ia iniiaaiee nenoaiaoe/aneiai e ?aoeeiiaeueiiai eo
?ani?aaeaeaiey (iai?eia?, a aeaea aii?oecaoeee) a oa/aiea oao io/aoiuo
ia?eiaeia, eiaaea iinooiatho niioaaonoaothuea yeiiiie/aneea auaiaeu.

?anoiaeu n?aco io?aaeatho a Io/aoa i oeiainiauo ?acoeueoaoao, anee
yeiiiie/aneea auaiaeu ia niioaaonoaotho e?eoa?eyi i?eciaiey eo aeoeaaie
i?aaei?eyoey.

Nai?a/eaaiea aeioiaeia e ?anoiaeia ia ?ac?aoaaony, e?iia neo/aaa,
i?aaeoniio?aiiuo niioaaonoaothueie I(N)AO.

Io/ao i oeiainiauo ?acoeueoaoao ninoieo ec o?ao ?acaeaeia:

I. Oeiainiaua ?acoeueoaou.

II. Yeaiaiou iia?aoeeiiiuo ?anoiaeia.

III. ?an/ao iieacaoaeae i?eaueueiinoe aeoeee.

I. Oeiainiaua ?acoeueoaou. Oi?ie?othony ia iniiaa ii?aaeaeaiey
oeiainiauo ?acoeueoaoia io anao aeaeia aeayoaeueiinoe. Auaeaeytho oaeea
aeaeu aeayoaeueiinoe: iia?aoeeiiiay, i?i/ay e /?acau/aeiay.

Iia?aoeeiiiay aeayoaeueiinoue – iniiaiay aeayoaeueiinoue i?aaei?eyoey, a
oaeaea ae?oaea aeaeu aeayoaeueiinoe, ia yaeythueany eiaanoeoeeiiiie eee
oeiainiaie aeayoaeueiinoueth. E yoiio aeaeo aeayoaeueiinoe ioiinyo:
i?iecaiaenoai, ?aaeecaoeey i?iaeoeoeee, oiaa?ia, ?aaio, oneoa, eioi?ua
inouanoaeythony a niioaaonoaee n onoaaii i?aaei?eyoey.

I?i/ay aeayoaeueiinoue – aeioiaeu io eiaanoeoeeiiiie eee oeiainiaie
aeayoaeueiinoe (aeeaeaeaiaeu, i?ioeaiou e ae?oaea aeioiaeu; o/anoea a
aei/a?ieo i?aaei?eyoeyo e ae?.).

*?acau/aeiay aeayoaeueiinoue – niauoey e iia?aoeee, eioi?ua ia iiaoo
auoue i?aaeoniio?aiu a ?aieao iau/iie aeayoaeueiinoe e eioi?ua
i?ienoiaeyo aac o/anoey i?aaei?eyoey e ia?aaoey?ii (iaaiaeiaiey,
iiiecie, iiaea?u e o.ae.).

Oaeei ia?acii, niaethaeaaony iinoaiaiiue ?an/ao oeiainiaiai ?acoeueoaoa,
oi anoue aeioiae io ?aaeecaoeee i?iaeoeoeee (oiaa?ia, ?aaio, oneoa)
iieacuaatho iaoiaeii a?oooi n iineaaeothuei au/eoaieai i?aaeinoaaeaiiuo
neeaeie, aica?aoa i?iaeaiiuo oiaa?ia e iaeiaia (IAeN, aeoeec).

II. Yeaiaiou iia?aoeeiiiuo ?anoiaeia. A yoii ?acaeaea io?aaeatho
?anoiaeu iia?aoeeiiiie aeayoaeueiinoe: iaoa?eaeueiua ?anoiaeu, ?anoiaeo
ia iieaoo o?oaea, io/eneaiey ia nioeeaeueiua ia?ii?eyoey, aii?oecaoeeth,
i?i/ea iia?aoeeiiiua ?anoiaeu. Yoe aeaiiua iaiaoiaeeiu aeey ninoaaeaiey
Io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa (i?e ei??aeoe?iaea noiiu
ia?ani?aaeaeaiiiai aeioiaea ia iaaeaiaaeiua noaouee, a io/aoiinoe ia
noiio aii?oecaoeee).

Oaeie iiaeoiae iicaieyao eeanneoeoee?iaaoue ?anoiaeu ii ooieoeeyi.

III. ?an/ao iieacaoaeae i?eaueueiinoe aeoeee. Yoio ?acaeae caiieiytho
aeoeeiia?iua iauanoaa, aeoeee eioi?uo ioe?uoi i?iaeathony eee
iieoiathony ia oiiaeiauo ae?aeao.

2.3. Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa.

Niaea?aeaiea e oi?ia Io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa e iauea
o?aaiaaiey e ?ane?uoeth aai noaoae ii?aaeaeythony I(N)AO 4 «Io/ao i
aeaeaeaiee aeaiaaeiuo n?aaenoa».

Oeaeue ninoaaeaiey Io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa –
i?aaeinoaaeaiea iieueciaaoaeyi oeiainiaie io/aoiinoe iieiie, i?aaaeeaie
e iai?aaeacyoie eioi?iaoeee ia eciaiaieyo a aeaiaaeiuo n?aaenoaao
i?aaei?eyoey e eo yeaeaaeaioao ca io/aoiue ia?eiae.

A io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa i?eaiaeyony aeaiiua i
aeaeaeaiee aeaiaaeiuo n?aaenoa a oa/aiea io/aoiiai ia?eiaea a
?acoeueoaoa iia?aoeeiiiie, eiaanoeoeeiiiie e oeiainiaie aeayoaeueiinoe.

Aeaeaeaiea aeaiaaeiuo n?aaenoa – iinooieaiea e auauoea aeaiaaeiuo
n?aaenoa e eo yeaeaaeaioia.

E aeaiaaeiui n?aaenoaai ioiinyony:

– iaee/iinoue;

– n?aaenoaa ia n/aoao a aaieao;

– aeaiiceou aei aino?aaiaaiey.

Yeaeaaeaiou aeaiaaeiuo n?aaenoa – e?aoein?i/iua aunieieeeaeaeiua
oeiainiaua eiaanoeoeee, eioi?ua naiaiaeii eiiaa?oe?othony a
ii?aaeaeaiiua noiiu aeaiaaeiuo n?aaenoa e oa?aeoa?ecothony
iacia/eoaeueiui ?eneii eciaiaiey eo noieiinoe.

Iineaaeiaaoaeueiinoue ninoaaeaiey Io/aoa i aeaeaeaiee aeaiaaeiuo
n?aaenoa iniiauaaaony ia o?aaiaaieyo ioaeaeueiiai ?ane?uoey aeaeaeaiey
aeaiaaeiuo n?aaenoa a ?acoeueoaoa iia?aoeeiiiie, eiaanoeoeeiiiie e
oeiainiaie aeayoaeueiinoe.

I?e ninoaaeaiee io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa:

a) iaaeaiaaeiua iia?aoeee eiaanoeoeeiiiiai e oeiainiaiai oa?aeoa?a
eneeth/athony (iai?eia?, eiiaa?oaoeey iaeeaaoeee a i?inoua aeoeee,
iieaoa aeoeee iaiai?ioiuie aeoeaaie e o.ae.);

a) iia?aoeee oieueei aioo?e aeaiaaeiuo n?aaenoa e eo yeaeaaeaioia ia
n/eoathony aeaeaeaieai aeaiaaeiuo n?aaenoa (iai?eia?, i?eia?aoaiea
eiino?aiiie aaethou n iieaoie n oaeouaai n/aoa);

a) ii iia?aoeeyi, aneaaenoaea eioi?uo aicieeaao aeaeaeaiea aeaiaaeiuo
n?aaenoa ii ianeieueeei aeaeai aeayoaeueiinoe, noiiu aeaiaaeiuo n?aaenoa
?ani?aaeaeythony iaaeaeo yoeie aeaeaie aeayoaeueiinoe (iai?eia?, oieaoa
i?ioeaioia ii aaieianeei e?aaeeoai n/eoaaony iia?aoeeiiiie
aeayoaeueiinoueth, a aica?ao iniiaiie noiiu yoeo e?aaeeoia –
oeiainiaie).

I(N)AO 4 i?aaeoniao?eaaao eniieueciaaiea iai?yiiai iaoiaea ii?aaeaeaiey
?acoeueoaoa aeaeaeaiey aeaiaaeiuo n?aaenoa io iia?aoeeiiiie
aeayoaeueiinoe. Yoio iaoiae i?aaeoniao?eaaao ei??aeoe?iaaiea noiiu
i?eauee (oauoea) io/aoiiai ia?eiaea io iia?aoeeiiiie aeayoaeueiinoe aei
iaeiaiiaeiaeaiey, ii?aaeaeaiiie a Io/aoa i oeiainiauo ?acoeueoaoao, aei
noiiu aeaiaaeiuo n?aaenoa, iieo/aiiuo eee eniieueciaaiiuo a
iia?aoeeiiiie aeayoaeueiinoe.

Aeaeaeaiea aeaiaaeiuo n?aaenoa a ?acoeueoaoa iia?aoeeiiiie
aeayoaeueiinoe ii?aaeaeyaony iooai ei??aeoe?iaaiey i?eauee (oauoea) io
iau/iie aeayoaeueiinoe aei iaeiaiiaeiaeaiey ia noiiu:

– eciaiaiee caiania, aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe,
naycaiiie n iia?aoeeiiiie aeayoaeueiinoueth, a oa/aiea io/aoiiai
ia?eiaea;

– i?eaaaeaiiua a iaaeaiaaeiuo noaoueyo;

– i?eaaaeaiiua a noaoueyo, naycaiiuo n aeaeaeaieai aeaiaaeiuo n?aaenoa a
?acoeueoaoa eiaanoeoeeiiiie e oeiainiaie aeayoaeueiinoe.

Aeaeaeaiea aeaiaaeiuo n?aaenoa a ?acoeueoaoa eiaanoeoeeiiiie
aeayoaeueiinoe ii?aaeaeyaony ia iniiaaiee aiaeeca eciaiaiee a noaoueyo
?acaeaea aaeaina «Iaiai?ioiua aeoeau» e noaouee «Oaeouea oeiainiaua
eiaanoeoeee».

Aeaeaeaiea aeaiaaeiuo n?aaenoa a ?acoeueoaoa oeiainiaie aeayoaeueiinoe
ii?aaeaeyaony ia iniiaaiee eciaiaiee a noaoueyo aaeaina ii ?acaeaeo
«Nianoaaiiue eaieoae» e noaoueyi, naycaiiui n oeiainiaie
aeayoaeueiinoueth, a ?acaeaea Aaeaina: «Iaania/aiea aoaeoueo ?anoiaeia e
ieaoaaeae», «Aeieain?i/iua iaycaoaeuenoaa» e «Oaeouea iaycaoaeuenoaa».

I i?aaeeueii ninoaaeaiiii Io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa
naeaeaoaeuenoaoao ?aaainoai iauae noiiu eciaiaiey aeaiaaeiuo n?aaenoa,
?ann/eoaiiie aeey anao aeaeia aeayoaeueiinoe, e noiiu eciaiaiey
aeaiaaeiuo n?aaenoa a Aaeaina.

2.4. Io/ao i nianoaaiiii eaieoaea.

Niaea?aeaiea e oi?ia io/aoa i nianoaaiiii eaieoaea, a oaeaea iauea
o?aaiaaiey e ?ane?uoeth aai noaoae ii?aaeaeythony I(N)AO 5 «Io/ao i
nianoaaiiii eaieoaea».

Oeaeue ninoaaeaiey io/aoa i nianoaaiiii eaieoaea – ?ane?uoea eioi?iaoeee
ia eciaiaieyo a ninoaaa nianoaaiiiai eaieoaea i?aaei?eyoey a oa/aiea
io/aoiiai ia?eiaea.

Aeey iaania/aiey n?aaieoaeueiiai aiaeeca eioi?iaoeee i?aaei?eyoey
aeieaeiu i?eeaaaoue e aiaeiaiio io/aoo Io/ao i nianoaaiiii eaieoaea ca
i?aaeuaeouee aiae.

Io/ao i nianoaaiiii eaieoaea oneiaii iiae?acaeaeytho ia o?e ?acaeaea.
Iniaaiiinoueth yoiai io/aoa yaeyaony io?aaeaiea eioi?iaoeee a aeaea
oaoiaoiie oaaeeoeu, a eioi?ie ii no?ieai i?eaaaeaiu noaouee, a ii a?aoai
– noaouee ?acaeaea I aeoeaa Aaeaina.

Oi?ia Io/aoa i nianoaaiiii eaieoaea i?eaaaeaia a i?eeiaeaiee 2.

I oneiaiue ?acaeae: noaouee, iiaoi?ythuea ?acaeae I ianneaa Aaeaina ia
ia/aei aiaea. Yoe cia/aiey ei??aeoe?othony i?e eciaiaiee o/aoiie
iieeoeee, eni?aaeaiee ioeaie e ae?oaeo eciaiaieyo. No?iee 010-040
caiieiythony e ii?aaeaeythony ia iniiaaiee I(N)AO 6 «Eni?aaeaiea ioeaie
e eciaiaiey a oeiainiauo io/aoao».

No?iea 050 «Nei??aeoe?iaaiiue inoaoie ia ia/aei aiaea» 050=no?.010+(020,
030, 040).

II oneiaiue ?acaeae: ia?aioeaiea aeoeaia (no?.060-120). I?eaaaeaiu
aa?eaiou ia?aioeaiee: aeiioeaiea, ooeaiea iaiai?ioiuo aeoeaia; /enoay
i?eaueue (oauoie) a io/aoiii ia?eiaea (no?.130); ?ani?aaeaeaia i?eaueue
ii iai?aaeaieyi (no?.140-170); aciinu o/anoieeia (no?.180-200).

III oneiaiue ?acaeae: oiaiueoaiea nianoaaiiiai eaieoaea ii eaeei-eeai
i?e/eiai (no?.210-280).

No?ieo 290 «Anaai eciaiaiee a eaieoaea» ii?aaeaeytho eae aeaaa?ae/aneoth
noiio n 050 ii 280 no?ieo Io/aoa.

No?iea 300 «Inoaoie ia eiiaoe aiaea» (no?.010+290=no?.300) aeieaeia
niaiaaeaoue n ?acaeaeii I ianneaa Aaeaina ia eiiaoe io/aoiiai aiaea.

Aeey ninoaaeaiey Io/aoa i nianoaaiiii eaieoaea eniieuecotho neaaeothuea
enoi/ieee eioi?iaoeee:

Io/ao i nianoaaiiii eaieoaea ca i?aaeuaeouee io/aoiue ia?eiae;

Aaeain ca i?aaeuaeouee ia?eiae;

Io/ao i oeiainiauo ?acoeueoaoao;

aeaiiua aiaeeoe/aneiai o/aoa ii iia?aoeeyi, eioi?ua aeeytho ia noaouee
nianoaaiiiai eaieoaea.

Iaoiaeeea ninoaaeaiey yoiai io/aoa:

· Oeene?iaaiea ?acia?a nianoaaiiiai eaieoaea e aai ninoaaeythueo ia
ia/aei io/aoiiai aiaea. Aeey yoiai eniieuecotho aeaiiua oi?iu ?1
«Aaeain» (I(N)AO 2);

· I?eciaiea iaiaoiaeeiinoe ei??aeoe?iaee inoaoea nianoaaiiiai eaieoaea
ia ia/aei aiaea. Eciaiaiey a o/aoiie iieeoeea eee aeiiouaiiua i?e
ninoaaeaiee io/aoiinoe i?ioeuo eao ioeaee iin?aaenoaii eciaiaiee
aaee/eiu aeioiaeia eee ?anoiaeia i?aaei?eyoey aeeytho ia aaee/eio /enoie
i?eauee. Iiyoiio ei??aeoe?iaee ii no?ieai 020-040 cao?aaeaatho oieueei
iaeio ninoaaeythuoth nianoaaiiiai eaieoaea – ia?ani?aaeaeaiioth
i?eaueue;

· Aianaiea a io/ao noii eciaiaiee aaeainiaie noieiinoe iaiai?ioiuo
aeoeaia a nayce n ooeaieie e aeiioeaieie. Yoe eciaiaiey io?aaeatho a
no?ieao 060-120 ?acaeaea «Ia?aioeaiea aeoeaia», a a?aoa 6
«Aeiiieieoaeueiue aeiaeaiiue eaieoae». Noiia ooeaiee iniiaiuo n?aaenoa a
niioaaonoaee n o?aaiaaieyie I(N)AO 7 «Iniiaiua n?aaenoaa» ia io?aaeaaony
ia n/aoao eaieoaea, a nienuaaaony ia ?anoiaeu io/aoiiai ia?eiaea. Anee
nouanoaoao inoaoie, noiia eo ooeaiee oiaiueoaao i?aaeuaeouoth aeiioeaieo
e oaeei ia?acii iaoiaeeo naia io?aaeaiea a Io/aoa i nianoaaiiii
eaieoaea;

· Io?aaeaiea a Io/aoa i nianoaaiiii eaieoaea noiiu /enoie i?eauee e
iai?aaeaiee aa eniieueciaaiey. *enooth i?eaueue (oauoie) ca io/aoiue
ia?eiae ia?aiinyo a a?aoo 8 no?iee 130 ec Io/aoa i oeiainiauo
?acoeueoaoao. A neaaeothueo noaoueyo i?eaiaeeony eioi?iaoeey i
?ani?aaeaeaiee /enoie i?eauee: ia auieaoo aeeaeaeaiaeia, ia
?aeiaanoe?iaaiea e io/eneaiey a ?aca?aiue oiiae. A aeaoo iineaaeieo
neo/ayo eciaiaiey aneaaenoaea inouanoaeaiey oicyenoaaiiuo iia?aoeee
eanathony ianeieueeeo ninoaaiuo nianoaaiiiai eaieoaea, iiyoiio
io?aaeathony a aeaoo a?aoao io/aoa;

· Iiiieiaiea eaieoaea ca n/ao aciinia o/anoieeia. Iieacaoaee noaouee
«Aciinu a eaieoae» oaeaea caiieiytho ia iniiaaiee aeaiiuo o/aoa. Aciinu
inouanoaeythony a onoaaiue eee iaaaie eaieoae i?e i?eiyoee ?aoaiey ia
eciaiaiee aai ia?aiia/aeueiie aaee/eiu e io?aaeathony a a?aoao 3-4; anee
iie eanathony iiaaoaiey caaeieaeaiiinoe ii eaieoaeo – a a?aoa 9. a
aeoeeiia?iii iauanoaa iiaeao aicieeiooue oaeaea yienneiiiue aeioiae,
eioi?ue io?aaeatho a a?aoa «Aeiiieieoaeueiue aeiaeaiiue eaieoae»;

· Ecuyoea eaieoaea. Aeaiiua e noaoueyi «Ecuyoea eaieoaea» caiinyo a
a?aoo 10 a niioaaonoaee n i?e/eiie ecuyoey eaieoaea;

· Auaeaeaiea eciaiaiee a eaieoaea, e?iia oeacaiiuo ?aiaa. Noaoueth
?acaeaea «I?i/ea eciaiaiey a eaieoaea» oaeaea caiieiytho ia iniiaaiee
aeaiiuo o/aoa. A neo/aa nienaiey aiciauaiiuo oauoeia ca n/ao n?aaenoa
?aca?aiiai oiiaea noiio oeacuaatho a neiaeao a a?aoa 7 «?aca?aiue
oiiae». I?e aacaiciacaeiii iieo/aiee aeoeaia eo noieiinoue io?aaeatho a
ninoaaa i?i/aai aeiiieieoaeueiiai eaieoaea (a?aoa 6);

· Ii?aaeaeaiea inoaoeia ii noaoueyi eaieoaea. Ana eciaiaiey a eaieoaea a
oa/aiea io/aoiiai ia?eiaea iiaeuoiaeeaatho a no?iea 290. aeey aa
caiieiaiey ii eaaeaeie a?aoa iaiaoiaeeii ii?aaeaeeoue aeaaa?ae/aneoth
noiio ii no?ieai 060-280.

2.5.?ane?uoea eioi?iaoeee a I?eia/aieyo e oeiainiaie io/aoiinoe.

?ane?uoea eioi?iaoeee a oeiainiaie io/aoiinoe – i?aaeinoaaeaiea
nouanoaaiiie eioi?iaoeee (eioi?iaoeee, ionoonoaea eioi?ie iiaeao
iiaeeyoue ia i?eiyoea ?aoaiee) iieueciaaoaeyi oeiainiaie io/aoiinoe.

Iaiouaieaiie /anoueth oeiainiaie io/aoiinoe yaeythony i?eia/aiey.
Ninoaaeaiea I?eia/aiee e oeiainiaie io/aoiinoe iaiaoiaeeii aeey
niaethaeaiey i?eioeeiia iieiiai inaauaiey e iineaaeiaaoaeueiinoe.

I?eia/aiey e oeiainiaie io/aoiinoe – niaieoiiinoue iieacaoaeae e
iiyniaiee, eioi?ua iaania/eaatho aeaoaeecaoeeth e iainiiaaiiinoue noaoae
oeiainiauo io/aoia, a oaeaea eioi?iaoeey, ?ane?uoea eioi?ie
i?aaeoniio?aii I(N)AO.

A i?eia/aieyo e oeiainiaui io/aoai ?ane?uaatho:

o/aoioth iieeoeeo i?aaei?eyoey;

– eioi?iaoeeth, eioi?ay ia i?eaaaeaia iaiin?aaenoaaiii a oeiainiauo
io/aoao, ii yaeyaony iaycaoaeueiie ii niioaaonoaothuei I(N)AO;

– eioi?iaoeeth, niaea?aeauoth aeiiieieoaeueiue aiaeec noaoae io/aoiinoe,
iaiaoiaeeiue aeey iaania/aiey aa iiiyoiinoe e oianoiinoe.

Eioi?iaoeey, eioi?ay ?ane?uaaaony a oeiainiaie io/aoiinoe, iiaeao auoue
?acee/ia (a caaeneiinoe io aeaea aeayoaeueiinoe i?aaei?eyoey), ii
aeieaeia auoue iiiyoia iieueciaaoaeyi, oi anoue niaea?aeaoue aeaiiua i:

– i?aaei?eyoee;

– aeaoa io/aoiinoe e io/aoiiai ia?eiaea;

– aaethoa io/aoiinoe e aaeeieoea aa ecia?aiey;

– niioaaonoaothuae eioi?iaoeee ioiineoaeueii io/aoiiai e i?aaeuaeouaai
ia?eiaea;

– o/aoiie iieeoeea i?aaei?eyoey e aa eciaiaieyo;

– eiinieeaeaoeee oeiainiauo io/aoia;

– i?ae?auaiee (eeeaeaeaoeee) ioaeaeueiuo aeaeia aeayoaeueiinoe;

– ia?aie/aiee ioiineoaeueii aeaaeaiey aeoeaaie;

– o/anoee a niaianoiuo i?aaei?eyoeyo;

– iaia?oaeaiiuo ioeaeao i?ioeuo eao e naycaiiuo n ieie ei??aeoe?iaeao;

– ia?aioeaiea noaoae oeiainiauo io/aoia;

– i?i/ae eioi?iaoeee, ?ane?uoea eioi?ie i?aaeoniio?aii niioaaonoaothueie
I(N)AO.

Eioi?iaoeey i i?aaei?eyoee, iiaeeaaeauay ?ane?uoeth a oeiainiaie
io/aoiinoe, aeeth/aao:

1. iacaaiea, i?aaiecaoeeiiii-i?aaiaoth oi?io e ianoiiaoiaeaeaiea
i?aaei?eyoey (no?aio, aaea ca?aaeno?e?iaaii i?aaei?eyoea, aae?an aai
ioena);

2. e?aoeia iienaiea iniiaiie aeayoaeueiinoe i?aaei?eyoey;

3. iacaaiea i?aaia oi?aaeaiey, a aaaeaiee eioi?iai iaoiaeeony
i?aaei?eyoea, eee iacaaiea aai iaoa?eineie (oieaeeiaiaie) eiiiaiee;

4. n?aaeithth /eneaiiinoue ia?niiaea i?aaei?eyoey a oa/aiea io/aoiiai
aiaea.

A oeiainiaii io/aoa aeieaeia auoue oeacaia aeaoa, ii ninoiyieth ia
eioi?oth i?eaaaeaiu aai iieacaoaee, eee ia?eiae, eioi?ue ii ioaaouaaao.
Anee ia?eiae, ca eioi?ue ninoaaeai oeiainiaue io/ao, ioee/aaony io
io/aoiiai ia?eiaea, oi i?e/eiu e iineaaenoaey yoiai aeieaeiu auoue
?ane?uou a i?eia/aieyo e oeiainiaie io/aoiinoe.

A oeiainiaie io/aoiinoe oeacuaatho aaethoo, a eioi?ie io?aaeaiu yeaiaiou
io/aoiinoe, e aaeeieoeo aa ecia?aiey. Anee aaethoa io/aoiinoe ioee/aaony
io aaethou, a eioi?ie aaaeaony aooaaeoa?neee o/ao, oi i?aaei?eyoea
aeieaeii ?ane?uaaoue i?e/eiu yoiai e iaoiaeu, eniieueciaaiiua aeey
ia?aaiaea oeiainiauo io/aoia ec iaeiie aaethou a ae?oaoth.

I?e ninoaaeaiee I?eia/aiee iaiaoiaeeii, /oiau i?eaaaeaiiay a ieo
eioi?iaoeey niioaaonoaiaaea o/aoiie iieeoeea i?aaei?eyoey.

Anee a o/aoiie iieeoeea i?aaei?eyoey i?iecioee eciaiaiey a oa/aiea
io/aoiiai ia?eiaea, a I?eia/aieyo io?aaeatho:

– i?e/eiu e nooue eciaiaiey;

– noiio ei??aeoe?iaee ia?ani?aaeaeaiiie i?eauee ia ia/aei io/aoiiai
ia?eiaea eee iainiiaaiea iaaiciiaeiinoe aa aeinoiaa?iiai ii?aaeaeaiey;

– oaeo iiaoi?iiai i?aaeinoaaeaiey n?aaieoaeueiie eioi?iaoeee a
oeiainiauo io/aoao eee oeaeaniia?aciinoue aa ia?an/aoa.

Ia?yaeo n eciaiaieyie o/aoiie iieeoeee iiaoo i?ienoiaeeoue eciaiaiey
o/aoiie ioeaiee.

O/aoiay ioeaiea – i?aaeaa?eoaeueiay ioeaiea, eniieuecoaiay i?aaei?eyoeai
aeey ?ani?aaeaeaiey ?anoiaeia e aeioiaeia iaaeaeo niioaaonoaothueie
io/aoiuie ia?eiaeaie.

A I?eia/aieyo e oeiainiaie io/aoiinoe ?ane?uaatho niaea?aeaiea e noiio
eciaiaiee a o/aoiuo ioeaieao, eioi?ua aeeytho ia oaeouee ia?eiae eee
aoaeoo aeeyoue ia aoaeouea ia?eiaea.

Anee iaaiciiaeii ?aca?aie/eoue eciaiaiey o/aoiie iieeoeee e o/aoiuo
ioeaiie, oi a io/aoiinoe yoe eciaiaiey oeaeaniia?acii io?aaeaoue eae
eciaiaiey o/aoiuo ioeaiie.

A I?eia/aieyo e oeiainiaie io/aoiinoe ?ane?uaatho eioi?iaoeeth i
niauoeyo iinea aeaou Aaeaina.

Niauoea iinea aeaou Aaeaina – niauoea, eioi?ia i?iecioei iaaeaeo aeaoie
Aaeaina e aeaoie ooaa?aeaeaiey ?oeiaiaenoaii oeiainiaie io/aoiinoe e
iiaeeyei eee iiaeao iiaeeyoue ia oeiainiaie ninoiyiea, ?acoeueoaou
aeayoaeueiinoe e aeaeaeaiea n?aaenoa i?aaei?eyoey.

A I?eia/aieyo e aiaeiaie oeiainiaie io/aoiinoe io?aaeatho:

– niauoey, eioi?ua eiatho ioiioaiea e io/aoiiio ia?eiaeo e niaea?aeao
aeiiieieoaeueioth eioi?iaoeeth i iieacaoaeyo io/aoa;

– niauoey, eioi?ua oioy e ia eiatho ioiioaiey e io/aoiiio ia?eiaeo, ii
niaea?aeao aaaeioth eioi?iaoeeth ia ianoiyoaeuenoaao, aicieeoeo iinea
aeaou Aaeaina.

Ia?a/aiue niauoee iinea aeaou Aaeaina ii?aaeaeai I(N)AO 6 «Eni?aaeaiey
ioeaie e eciaiaiey a oeiainiauo io/aoao».

Anee ia i?aaei?eyoee eiaee ianoi niauoey iinea aeaou Aaeaina, oi a
I?eia/aieyo e oeiainiaie io/aoiinoe ?ane?uaatho niaea?aeaiea niauoey e
aai aeeyiea ia oeiainiaue ?acoeueoao eee iainiiauaatho iaaiciiaeiinoue
oaeie ioeaiee.

3. Eni?aaeaiea ioeaie a oeiainiaie io/aoiinoe.

Ii?yaeie eni?aaeaiey ioeaie, aianaiey e ?ane?uoey ae?oaeo eciaiaiee a
oeiainiaie io/aoiinoe ii?aaeaeai I(N)AO 6 «Eni?aaeaiea ioeaie e
eciaiaiey a oeiainiaie io/aoiinoe».

I?e aaaeaiee aooaaeoa?neiai o/aoa, eae e i?e ninoaaeaiee oeiainiaie
io/aoiinoe, aiciiaeiu ioeaee. A aooaaeoa?neii o/aoa aeiiouaiiua ioeaee
eni?aaeytho caienyie ia n/aoao aooaaeoa?neiai o/aoa – noi?ie?iai/iuie
eee aeiiieieoaeueiuie. Anee ioeaee auee auyaeaiu e eni?aaeaiu aei
ninoaaeaiey oeiainiaie io/aoiinoe ca io/aoiue ia?eiae, oi ninoaaeaiiay
oeiainiaay io/aoiinoue yaeyaony aeinoiaa?iie. Anee aea ioeaee
iaia?oaeaiu iinea ninoaaeaiey oeiainiaie io/aoiinoe, iia yaeyaony
iaaeinoiaa?iie e a iaa neaaeoao aianoe eciaiaiey. Eni?aaeaieth
iiaeeaaeao oieueei nouanoaaiiua ioeaee, oi anoue oa, eioi?ua eneaaeatho
oeiainiaoth io/aoiinoue ianoieueei, /oi iia n/eoaaony iaaeinoiaa?iie e
iiaeao io?eoeaoaeueii iiaeeyoue ia i?aaeeueiinoue i?eiyoey ?aoaiee
iieueciaaoaeyie.

Ioeaee, aeiiouaiiua i?e ninoaaeaiee oeiainiauo io/aoia a i?aaeuaeoueo
ia?eiaeao, eni?aaeytho iooai ei??aeoe?iaaiey naeueaei ia?ani?aaeaeaiiie
i?eauee ia ia/aei io/aoiiai ia?eiaea.

Ii?yaeie eni?aaeaiey oaeeo ioeaie neaaeothuee:

– ii?aaeaeyaony noiia aeiiouaiiie ioeaee;

– ei??aeoe?oaony naeueaei ia?ani?aaeaeaiiie i?eauee (iaiie?uoiai oauoea)
ia noiio ioeaee aac o/aoa iaeiaa ia i?eaueue.

?ann/eoaiioth noiio ei??aeoe?iaee io?aaeatho a Io/aoa i nianoaaiiii
eaieoaea ca io/aoiue ia?eiae.

Ei??aeoe?othony niioaaonoaothuea noaouee ae?oaeo oeiainiauo io/aoia e
ninoaaeythony i?eia/aiey e iei, aaea i?eaiaeeony eioi?iaoeey ia
eni?aaeaiiie ioeaea. Eae i?aaeei, a i?eia/aieyo oeacuaaaony noiia
ioeaee, noaouee oeiainiauo io/aoia i?ioeuo ia?eiaeia, eioi?ua auee
ia?an/eoaiu, e oaeo iiaoi?iiai iaia?iaeiaaiey eni?aaeaiiuo io/aoia eee
iaoeaeaniia?aciinoue iiaoi?iiai iaia?iaeiaaiey.

Eioi?iaoeey ia ioeaea aeieaeia aeaaaoue en/a?iuaathuea ioaaou ia ana
aii?inu, eioi?ua iiaoo aicieeiooue o iieueciaaoaeae oeiainiaie
io/aoiinoe.

Eni?aaeaiey iieacuaatho a oao io/aoiuo ia?eiaeao, a eioi?uo aeiiouaii
eneaaeaiea iieacaoaeae oeiainiaie io/aoiinoe.

Eni?aaeaiea ioeaie, ioiinyuaany e i?aaeuaeouei ia?eiaeai, o?aaoao
iiaoi?iiai io?aaeaiey niioaaonoaothuae n?aaieoaeueiie eioi?iaoeee a
oeiainiaie io/aoiinoe.

4. Ninoaaeaiea oeiainiaie io/aoiinoe.

Iieueciaaoaee oeiainiaie io/aoiinoe ioaeaeathony a nenoaiaoece?iaaiiie
eioi?iaoeee i aeayoaeueiinoe i?aaei?eyoey, eiaanoi?aie eee
nianoaaiieeaie eioi?iai iie yaeythony eee aeieaeiu (aeaeatho) noaoue.
Iiyoiio a niioaaonoaee n Caeiiii Oe?aeiu «I aooaaeoa?neii o/aoa e
oeiainiaie io/aoiinoe a Oe?aeia* ana i?aaei?eyoey e i?aaiecaoeee
aeieaeiu ia iniiaa aeaiiuo aooaaeoa?neiai o/aoa ninoaaeyoue e iiaeaaaoue
oeiainiaoth (aooaaeoa?neoth) io/aoiinoue.

Eaa?oaeueiay io/aoiinoue ninoieo ec Aaeaina e Io/aoa i oeiainiauo
?acoeueoaoao.

Noauaeou iaeiai i?aaei?eieiaoaeuenoaa aeieaeiu i?aaenoaaeyoue oeiainiaue
(aooaaeoa?neee) io/ao, eioi?ue ninoieo ec Aaeaina e Io/aoa i oeiainiauo
?acoeueoaoao (o. ? 1-i e o. ?2-i).

Iieacaoaee eaa?oaeueiie aooaaeoa?neie io/aoiinoe ninoaaeythony
ia?anoathuei eoiaii n ia/aea io/aoiiai aiaea ca yiaa?ue – ia?o, ca
yiaa?ue – ethiue, ca yiaa?ue – naioya?ue.

Ai eniieiaiea auoaoeacaiiiai Caeiia iinoaiiaeaieai Eaaeiaoa Ieieno?ia
Oe?aeiu ooaa?aeaeai Ii?yaeie i?aaenoaaeaiey oeiainiaie io/aoiinoe.
Eaa?oaeueiay oeiainiaay io/aoiinoue iiaeaaony i?aaei?eyoeyie ia iicaea
25 /enea ianyoea, neaaeothuaai ca io/aoiui eaa?oaeii. Eiie?aoiua n?iee
i?aaenoaaeaiey oeiainiaie io/aoiinoe i?aaei?eyoeth onoaiaaeeaaao
nianoaaiiee eee i?aai, e noa?a oi?aaeaiey eioi?iai ioiineony
i?aaei?eyoea.

Aeaoie i?aaenoaaeaiey oeiainiaie io/aoiinoe n/eoaaony aeaiue oaeoe/aneie
ia?aaea/e aa ii i?eiaaeeaaeiinoe, a i?e ionueea aa ii ii/oa – aeaoa
iieo/aiey io/aoiinoe aae?anaoii, oeacaiiay ia ooaiiaea i?aaei?eyoey
nayce, ianeoaeeaathuaai aae?anaoa.

A neo/aa, anee aeaoa i?aaenoaaeaiey io/aoiinoe niaiaaeaao n auoiaeiui
(i?acaeie/iui) aeiai, n?ieii i?aaenoaaeaiey yaeyaony ia?aue ?aai/ee
aeaiue iinea auoiaeiiai (i?acaeie/iiai) aeiy.

I?aaenoaaeaiea oeiainiaie io/aoiinoe nii?iaiaeaeaainy ienueiii ca
iiaeienueth ?oeiaiaeeoaey i?aaei?eyoey eee aai caianoeoaey, a eioi?ii
oeacuaathony ia?a/aiue oi?i oeiainiaie io/aoiinoe e iauai (eiee/anoai
no?aieoe).

A no?ieao oeiainiaie io/aoiinoe, eioi?ua ia eiatho iieacaoaeae, noaaeony
i?i/a?e. Iaeiaei i?aaei?eyoey iiaoo naiinoiyoaeueii ecaioiaeyoue aeaiee
io/aoiinoe, nio?aiyy ioia?aoeeth no?ie oeiiauo oi?i
io/aoiinoe, ia caiiny a ieo oa noaouee, iieacaoaee eioi?uo o
i?aaei?eyoey ionoonoaotho (iai?eia?, aeey oi?aiauo i?aaei?eyoee
niaa?oaiii iaoa?aeoa?iuie (aaniieacaoaeueiuie) yaeythony noaouee a
no?ieao 110, 120, 130 Aaeaina, a aeey i?aaei?eyoee, nicaeaiiuo ia a
oi?ia aeoeeiia?iiai iauanoaa, – ?acaeae III Io/aoa i oeiainiauo
?acoeueoaoao).

Eiie?aoiua oieoeoee?iaaiiua oi?iaou oeiainiaie io/aoiinoe aianoa n
oeacaieyie ii eo caiieiaieth ooaa?aeaeaiu i?eeacaie Ieioeia Oe?aeiu.

I?eeacii Ieienoa?noaa oeiainia Oe?aeiu onoaiiaeai ia?a/aiue aeaeia
aeayoaeueiinoe, ioiineoaeueii eioi?uo i?aaiu, a aaaeaiee eioi?uo
iaoiaeyony i?aaei?eyoey – th?eaee/aneea eeoea, ninoaaeytho naiaeioth
oeiainiaoth io/aoiinoue.

Iaoa?eineea (oieaeeiaiaua) i?aaei?eyoey aeieaeiu ninoaaeyoue e?iia
oeiainiaiai io/aoa i nianoaaiiuo oicyenoaaiiuo iia?aoeeyo (nianoaaiiie
aeayoaeueiinoe) aua aaeeiue eiinieeaee?iaaiiue oeiainiaue io/ao a
ii?yaeea, i?aaeoniio?aiiii IAI 20, ooaa?aeaeaiiui i?eeacii Ieienoa?noaa
oeiainia Oe?aeiu. Eiinieeaee?iaaiiue oeiainiaue io/ao iiaeaaony eeoue
nianoaaiieeai (o/?aaeeoaeyi) iaoa?eineiai i?aaei?eyoey ia iicaeiaa 45
aeiae iinea ieii/aiey io/aoiiai eaa?oaea.

Oeiainiaay io/aoiinoue noauaeoaie iaeiai i?aaei?eieiaoaeuenoaa e
i?aaenoaaeoaeuenoaaie eiino?aiiuo noauaeoia oicyenoaaiiie aeayoaeueiinoe
ninoaaeyaony a ouny/ao a?eaai n iaeiei aeanyoe/iui ciaeii, anaie
ae?oaeie i?aaei?eyoeyie e i?aaiecaoeeyie — a ouny/ao a?eaai.

Eaaeaeoth oi?io oeiainiaie io/aoiinoe iiaeienuaatho ?oeiaiaeeoaeue
i?aaei?eyoey e aeaaiue aooaaeoa?. Io/ao noauaeoa iaeiai
i?aaei?eieiaoaeuenoaa, eioi?ue ninoieo ec Aaeaina e Io/aoa i oeiainiauo
?acoeueoaoao, i?aaeoniao?eaaao iaeii?aciaia iiaeienaiea – ?oeiaiaeeoaeai
i?aaei?eyoey e aeaaiui aooaaeoa?ii.

A oeiainiaie io/aoiinoe i?aaei?eyoey iaycaiu i?eaiaeeoue iieacaoaee
(a?aoa 4 oi?i ?2 e ?2-i) ca aiaeiae/iue ia?eiae i?aaeuaeouaai aiaea.

I?e caiieiaiee noaoae Aaeaina (oi?iu ?1 e ?1-i) a io/aoiii aiaeo
iaiaoiaeeii iaania/eoue niioaaonoaea iieacaoaeae anooieoaeueiiai
naeueaei (a?aoa 3) eiaaoae ianoi ia i?aaei?eyoee o?ainoi?iaoeee. Caeanue
neaaeoao o/anoue, a /anoiinoe, i?aaiecaoeeiiii-no?oeoo?iua eciaiaiey
i?aaei?eyoey (auauoea, i?eniaaeeiaiea /anoae, no?oeoo?iuo
iiae?acaeaeaiee, oeeeaeia i?aaei?eyoey), i?iecioaaeoea ii ninoiyieth ia
ia?eiae io/aoiiai aiaea, a oaeaea eni?aaeaiea auyaeaiiuo ioeaie ca
i?ioeua aiaeu, eioi?ua aeeytho ia aaee/eio ia?ani?aaeaeaiiie i?eauee
(iaiie?uoiai oauoea). Oaeei ia?acii, a a?aoa 3 «Ia ia/aei aiaea» Aaeaina
i?eaiaeeony nei??aeoe?iaaiiay ia oeacaiiua eciaiaiey aaee/eia
niioaaonoaothuae noaouee Aaeaina ii ninoiyieth ia 31 aeaeaa?y
i?aaeuaeouaai aiaea, a a a?aoa 4 Aaeaina – iieacaoaeue (naeueaei)
niioaaonoaothuaai n/aoa (noan/aoa) aooaaeoa?neiai o/aoa ii ninoiyieth ia
eiiaoe io/aoiiai eaa?oaea.

Iieacaoaee Aaeaina e Io/aoa i oeiainiauo ?acoeueoaoao (o.?2), eioi?ua
i?e ii?aaeaeaiee eoiaia au/eoathony (n/eoathony io?eoeaoaeueiuie), a
io/aoiinoe i?eaiaeyony a neiaeao.

A noaoueyo «Iaiaoa?eaeueiua aeoeau» E «Iniiaiua n?aaenoaa» i?eaiaeyony
ia?aiia/aeueiay e inoaoi/iay noieiinoue niioaaonoaothueo iaiai?ioiuo
aeoeaia e iaeiieaiiue eciin (aii?oecaoeey) ca ia?eiae n ia/aea
yenieoaoaoeee. Aiaeeoe/aneee o/ao iaiai?ioiuo aeoeaia aaaeaony ii
eiaaioa?iui iauaeoai.

Aooaaeoa?neee aiaeeoe/aneee o/ao iaeioeaiiuo iaiai?ioiuo iaoa?eaeueiuo
aeoeaia iiaeao aanoenue ii a?oiiai (a ia ii eiaaioa?iui iauaeoai), anee
aii?oecaoeey ii iei ia/eneaia ii iaoiaeo «100 % noieiinoe i?e ia?aaea/a
a yenieoaoaoeeth». Aeey oiai /oiau ii?aaeaeeoue eo noieiinoue i?e
auauoee (eeeaeaeaoeee, i?iaeaaea e ae?.), i?aaeoniao?eaaaony iauoth
noieiinoue niioaaonoaothuae eeanneoeeaoeeiiiie iiaea?oiiu iaeioeaiiuo
iaiai?ioiuo iaoa?eaeueiuo aeoeaia ?acaeaeeoue ia eiee/anoai oaeeo
iauaeoia (i?aaeiaoia) a ninoaaa yoie iiaea?oiiu, o. a. i?eiaiyaony
niinia n?aaeiaacaaoaiiie ioeaiee.

Niaeanii IAI 7 «Iniiaiua n?aaenoaa» a ninoaa iaeioeaiiuo iaiai?ioiuo
iaoa?eaeueiuo aeoeaia i?aaei?eyoey iiaoo ca/eneyoue iaiai?ioiua aeoeau
ni n?ieii iieaciiai eniieueciaaiey aieueoa iaeiiai aiaea (iaeiiai
iia?aoeeiiiiai oeeeea, anee ii aieueoa aiaea), noieiinoue eioi?uo ia
i?aauoaao ii?aaeaeaiiiai naiei i?aaei?eyoeai ii?iaa ia?aiia/aeueiie
noieiinoe.

A noaoueth «Iacaaa?oaiiia no?ieoaeuenoai» aeeth/aaony noieiinoue
iacaaa?oaiiuo eaieoaeueiuo eiaanoeoeee, inouanoaeaiiuo i?aaei?eyoeai a
no?ieoaeuenoai, nicaeaiea, ecaioiaeaiea, aeino?ieeo, aeiiai?oaeiaaiea,
iiaeeoeeaoeeth, ?aeiino?oeoeeth, iiaea?iecaoeeth, i?eia?aoaiea e
aeinoaaeo iniiaiuo n?aaenoa, i?i/eo iaiai?ioiuo iaoa?eaeueiuo e
iaiaoa?eaeueiuo aeoeaia (aeeth/ay iaiai?ioiua iaoa?eaeueiua aeoeau,
i?aaeiacia/aiiua aeey caiaiu aeaenoaothueo, e iai?oaeiaaiea a caiana), a
i?eia?aoaiea e ecaioiaeaiea iai?oaeiaaiey, o?aaothuaai e ia o?aaothuaai
a aeaeueiaeoai iiioaaea, a oaeaea aaainu, ia?a/eneaiiua cano?ieueeii
iiae?yae/eeo.

Ia iacaaa?oaiiia no?ieoaeuenoai ?ani?ino?aiyaony aeaenoaea IAI 7.
Neaaeiaaoaeueii, ia?aiia/aeueiay ioeaiea, aeaeueiaeoay ia?aioeaiea e
io?aaeaiea noii ia?aioeaiee e oeiainiauo ?acoeueoaoia i?e nienaiee
aneaaenoaea eeeaeaeaoeee eee i?iaeaaee/ia?aaea/e iauaeoa iacaaa?oaiiiai
no?ieoaeuenoaa aeieaeiu niioaaonoaiaaoue ioieoai 6-14, 16-21, 33-35 IAI
7. Neaaeoao o/anoue, /oi ia n/aoa 15 «Eaieoaeueiua eiaanoeoeee» ia
io?aaeathony noieiinoue iaiai?ioiuo aeoeaia, aianaiiuo a onoaaiue
eaieoae, iieo/aiiuo aacaiciacaeii, e noiia ia?aioeaiee iaiai?ioiuo
aeoeaia (e?iia ia?aioeaiee e aciina a onoaaiue eaieoae iaiin?aaenoaaiii
iauaeoia iacaaa?oaiiiai no?ieoaeuenoaa).

A noaouea «Aeieain?i/iua eiaanoeoeee» eiaanoi?u annioeee?iaaiiuo,
aei/a?ieo e niaianoiuo i?aaei?eyoee a no?iea 040 i?eaiaeyo noiio
oeiainiauo eiaanoeoeee, eioi?ay niaeanii IAI 12 «Oeiainiaua eiaanoeoeee»
aeieaeia o/eouaaoueny ii iaoiaeo o/anoey a eaieoaea. Ana ae?oaea
aeieain?i/iua oeiainiaua eiaanoeoeee i?eaiaeyony a no?iea 045.

No?iee 060 «Ion?i/aiiua iaeiaiaua aeoeau» e 460 «Ion?i/aiiua iaeiaiaua
iaycaoaeuenoaa» caiieiythony n i?eiaiaieai ii?i IAI 17 iooai
inouanoaeaiey o/aoiuo caienae ia n/aoao 17 «Ion?i/aiiua iaeiaiaua
aeoeau» e 54 «Ion?i/aiiua iaeiaiaua iaycaoaeuenoaa» ia aeaoo aaeaina.
IAI 17 aeieaeii i?eiaiyoueny i?aaei?eyoeyie, eioi?ua yaeythony
ieaoaeueueeaie iaeiaa ia i?eaueue, ii iie iiaoo e ia i?eiaiyoue IAI 17
aeey ii?aaeaeaiey yoeo iieacaoaeae ia eaa?oaeueioth aeaoo. A oaeii
neo/aa a aaeaina ii ninoiyieth ia 31 ia?oa, 30 ethiy e 30 naioya?y yoe
i?aaei?eyoey i?eaiaeyo oaeoth aea noiio ion?i/aiiuo iaeiaiauo aeoeaia e
ion?i/aiiuo iaeiaiauo iaycaoaeuenoa, eioi?oth iie iieacuaatho ia ia/aei
aiaea a a?aoa 3 no?ie 060 e 460 Aaeaina.

I?aaei?eyoea a Aaeaina aeieaeii i?eaiaeeoue naa?iooia cia/aiea inoaoeia
n/aoia 17 «Ion?i/aiiua iaeiaiaua aeoeau» e 54 «Ion?i/aiiua iaeiaiaua
iaycaoaeuenoaa» a no?iea 060 eee 460, e?iia neo/aaa, eiaaea ?acaa?iooia
i?aaenoaaeaiea naeueaei yoeo n/aoia iaeiia?aiaiii a no?ieao 060 e 460
i?aaeoniio?aii i. 17 IAI 17 (anee aaeieieno?e?iaaiea iaeiaa ia i?eaueue
iainiaeaiiuo iiae?acaeaeaiee i?aaei?eyoey inouanoaeyaony ?aciuie
iaeiaiauie i?aaiaie, a oaeaea a naiaeiie e eiinieeaee?iaaiiie oeiainiaie
io/aoiinoe). Niaeanii i?eeaco Ieienoa?noaa oeiainia Oe?aeiu IAI 17
aiiaua ia i?eiaiyaony noauaeoaie oicyenoaiaaiey, eioi?ua niioaaonoaotho
e?eoa?eyi noauaeoa iaeiai i?aaei?eieiaoaeuenoaa, iacaaeneii io oiai, /oi
iie iiaoo auoue ieaoaeueueeaie iaeiaa ia i?eaueue.

A noaoueth «I?iecaiaenoaaiiua caianu» aeeth/aaony noieiinoue iai?ioiuo
aeoeaia, o/ao eioi?uo aaaeaony ia n/aoao 20 «I?iecaiaenoaaiiua caianu» e
22 «Iaeioeaiiua e auno?ieciaoeaathueany i?aaeiaou», aeeth/ay
o?ainii?oii-caaioiaeoaeueiua ?anoiaeu, eioi?ua iinea ?ani?aaeaeaiey
inoaeenue ia yoeo n/aoao. Ia n/aoa 22 «Iaeioeaiiua e
auno?ieciaoeaathueany i?aaeiaou» e a yoie noaouea niioaaonoaaiii
io?aaeaaony noieiinoue iaeioeaiiuo e auno?ieciaoeaathueony i?aaeiaoia ia
neeaaea. I?aaeiaou, ia?aaeaiiua a yenieoaoaoeeth, a yoie noaouea ia
io?aaeathony, eo noieiinoue aeeth/aaony a niioaaonoaothuea cao?aou
(naaanoieiinoue, i?i/ea iia?aoeeiiiua, aaeieieno?aoeaiua). Ioeaiea
caiania i?e auauoee ii n?aaeiaacaaoaiiie naaanoieiinoe iiaeao
inouanoaeyoueny ia oieueei iaeiei ?an/aoii a oeaeii ca ianyoe, ii e,
anee yoi eca?aii i?aaei?eyoeai, – ca ethaie ei?ioeee i?iiaaeooie
a?aiaie. Yoi o?aaoao a oii /enea ninoaaeaiey niioaaonoaothueo
aeieoiaioia, iai?eia?, io/aoia ia eniieueciaaiee nu?uey a i?iecaiaenoaa
ia a oeaeii ca ianyoe, a ca aieaa ei?ioeee (5 aeiae, 10 aeiae)
i?iiaaeooie a?aiaie.

I?e ii?aaeaeaiee o?iaiy o?ainii?oii-caaioiaeoaeueiuo ?anoiaeia a ninoaa
auauaoeo oiaa?ii-iaoa?eaeueiuo oeaiiinoae aeeth/aaony noieiinoue
eniieueciaaiiuo ia i?iecaiaenoai, ?aaeeciaaiiuo ia noi?iio e auauaoeo ii
eiie i?e/eia (iaaeinoaoie, ii?/a, ooeaiea, aacaiciacaeiay ia?aaea/a e o.
i.) oiaa?ii-iaoa?eaeueiuo caiania.

Noieiinoue oiaa?ia a no?iea 140 io?aaeaaony ii cao?aoai ia i?eia?aoaiea
(aac oi?aiauo iaoeaiie), aeeth/ay o?ainii?oii-caaioiaeoaeueiua ?anoiaeu,
eioi?ua ii ?ani?aaeaeaieth ioiinyony e inoaoeo oiaa?ia. ?icie/iua
oi?aiaua i?aaei?eyoey, eioi?ua aaaeoo o/ao oiaa?ia ii oeaia i?iaeaaee,
o/ao e ?ani?aaeaeaiea o?ainii?oii-caaioiaeoaeueiuo ?anoiaeia iiaoo aanoe
ia ia ioaeaeueiii noan/aoa 289, a ia noan/aoa 282 «Oiaa?u a oi?aiaea».

Iiae?yae/eee a noaouea «Iacaaa?oaiiia i?iecaiaenoai» io?aaeatho noiio
aaeiaie caaeieaeaiiinoe caeac/eeia ii no?ieoaeueiui eiio?aeoai, a
aaeiaay caaeieaeaiiinoue iiae?yae/eeia ii no?ieoaeueiui eiio?aeoai
io?aaeaaony a no?iea 610. Ii?yaeie eo ii?aaeaeaiey onoaiiaeai IAI 18 eae
niaieoiiia naeueaei noan/aoia 230 «I?iecaiaenoai no?ieoaeueiia», 238
«Caaa?oaiiua yoaiu ii iacaeii/aiiui no?ieoaeueiui eiio?aeoai» e 239
«I?iiaaeooi/iua n/aoa».

A noaoueth «Aeaiaaeiua n?aaenoaa e eo yeaeaaeaiou» (no?iee 230 e 240)
naeueaei noan/aoia 333 «Aeaiaaeiua n?aaenoaa a iooe a iaoeeiiaeueiie
aaethoa» e 334 «Aeaiaaeiua n?aaenoaa a iooe a eiino?aiiie aaethoa» a
/anoe noieiinoe aeaiaaeiuo aeieoiaioia ia aeeth/aaony. Oaeea naaaeaiey
i?eaiaeyony a noaouea «I?i/ea iai?ioiua aeoeau» (no?iea 250). Naeueaei
noan/aoia 643 «Iaeiaiaua iaycaoaeuenoaa» e 644 «Iaeiaiaue e?aaeeo» a
noaoueth «?an/aou n athaeaeaoii» ia aeeth/aaony, a io?aaeaaony a no?ieao
250 e 610 niioaaonoaaiii. A no?ieao 230 e 240 i?eaiaeeony noiia
aeaiaaeiuo n?aaenoa a aeaaiie e iia?aoeeiiiuo eannao i?aaei?eyoey, ia
aai oaeoueo e ae?oaeo (aee?aaeeoeaiuo, /aeiauo eieaeeao aeey ?an/aoia,
aeaiiceoiuo e?aoein?i/iuo) n/aoao a o/?aaeaeaieyo aaieia. N?aaenoaa a
eiino?aiiie aaethoa ioeaieaathony a a?eaiao ii eo?no Iaoeeiiaeueiiai
Aaiea Oe?aeiu ia aeaoo ninoaaeaiey io/aoa, o. a. ia iineaaeiee aeaiue
io/aoiiai ia?eiaea.

Aeaaeoi?neay caaeieaeaiiinoue ca ?aaeeciaaiiua oiaa?u, i?iaeoeoeeth,
?aaiou e oneoae i?eaiaeeony o?aiy iieacaoaeyie: ii noiia auiieiaiiiai
aeiaiai?a eoiee-i?iaeaaee, ii noiia nicaeaiiiai ?aca?aa niiieoaeueiuo
aeieaia e ?acieoea iaaeaeo ieie eae /enoay ?aaeecaoeeiiiay noieiinoue,
eioi?ay aeeth/aaony a eoia aaeaina. Aeaiiua a noaoueyo «Aaenaey
iieo/aiiua», «I?i/ay oaeouay aeaaeoi?neay caaeieaeaiiinoue» e
«Caaeieaeaiiinoue ii aioo?aiiei ?an/aoai», anee ii iei nicaeai ?aca?a
niiieoaeueiuo aeieaia, aeieaeiu i?eaiaeeoueny ii i?eioeeio ioeaiee
«iaooi» (caaeieaeaiiinoue ii auiieiaiiui niaeaoaieyi, oiaiueoaiiay ia
noiio nicaeaiiiai ii iei ?aca?aa niiieoaeueiuo aeieaia).

I?e caiieiaiee noaouee «Onoaaiue eaieoae» (no?iea 300 o. ? 1) neaaeoao
eiaoue a aeaeo, /oi a iaa aeeth/athony aciinu a onoaaiue eaieoae
niaeanii o/?aaeeoaeueneei aeieoiaioai. Aciinu o/anoieeia e o/?aaeeoaeae
i?aaei?eyoey nauoa caoeene?iaaiiie aaee/eiu onoaaiiai eaieoaea
aeeth/athony a noaoueth «Aeiiieieoaeueiue aeiaeaiiue eaieoae» (no?iea
320 o. ? 1) eee a noaoueth «Aeiiieieoaeueiue eaieoae» (no?iea 320 o.
?1-i).

A no?iea 350 i?aaei?eyoea iieacuaaao noiio ia?ani?aaeaeaiiie i?eauee eee
noiio iaiie?uoiai oauoea ia n/aoa 44 «Ia?ani?aaeaeaiiay i?eaueue
(iaiie?uoue oauoie)».

I?e/eoathuayny e oieaoa a niioaaonoaee ni no. 72 Caeiia Oe?aeiu «I
Ainoaea?noaaiiii athaeaeaoa Oe?aeiu ia 2004 aiae» /anoue /enoie i?eauee
ainoaea?noaaiiuie e eacaiiuie i?aaei?eyoeyie, aeoeeiia?iuie iauanoaaie e
oieaeeiaiauie eiiiaieyie io?aaeaaony iooai oiaiueoaiey ia?ani?aaeaeaiiie
i?eauee ii aeaaaoo n/aoa 44 a ei??aniiiaeaioeee ni n/aoii 64 «?an/aou ii
iaeiaai e ieaoaaeai». A naiaeiuo aaeainao (eiaaea iauaaeeiythony aaeainu
aeaoo e aieueoa th?eaee/aneeo eeoe) i?eaiaeeony ae?iaueth ?acaa?iooi
noiia ia?ani?aaeaeaiiie i?eauee e a neiaeao – ciaiaiaoaeai – noiia
iaiie?uoiai oauoea i?aaei?eyoee, iieacaoaee aeayoaeueiinoe eioi?uo
aeeth/aiu a naiaeiue oeiainiaue io/ao. A eoia ?acaeaea I Aaeaina
aeeth/aaony (i?eaaaeyaony eee au/eoaaony) niioaaonoaothuay ?acieoea
iaaeaeo ieie.

Aeey no?aoiauo i?aaiecaoeee i?aaeoniio?aiu noaouee «No?aoiaua ?aca?au» –
no?iea 415 e «Aeiey ia?ano?aoiaaoaeae a no?aoiauo ?aca?aao» – no?iea 416
(yoio iieacaoaeue i?eaiaeeony a neiaeao), ?acieoea iaaeaeo eioi?uie
aeeth/aaony a eoia Aaeaina. Yoe no?iee aiinyony (ia/aoathony) a Aaeain
eeoue no?aoiauie i?aaiecaoeeyie.

Iaania/aiea aoaeoueo ?anoiaeia e ieaoaaeae (no?iee 400 e 410) eae
nicaeaiea oeiainiauo ?ano?nia e i?eciaiea iia?aoeeiiiuo ?anoiaeia,
iaycaoaeuenoaa ia inouanoaeaiea eioi?uo o i?aaei?eyoey oaea aicieeee a
yoii io/aoiii ia?eiaea aneaaenoaea ?aaeecaoeee i?iaeoeoeee n aa?aioeae,
aicieeiiaaiea i?aa ?aaioieeia ia iiea/eaaaiue ioione, nicaeaiea
iaania/aiey a nayce n i?ae?auaieai aeayoaeueiinoe e o. i., aeieaeii
nicaeaaaoueny ia i?aaei?eyoee a ?an/aoiie noiia n oai, /oiau naeueaei ia
n/aoa 47 «Iaania/aiea aoaeoueo ?anoiaeia e ieaoaaeae» ia aeaoo aaeaina
niioaaonoaiaaei ?an/aoiui auieaoai ii ninoiyaoeiny niauoeyi.

IAI 11 «Iaycaoaeuenoaa» i?aaeoniao?eaaao iaycaoaeueiia nicaeaiea
iaania/aiee ia auieaoo ioioneia ?aaioieeai, ia auiieiaiea aa?aioeeiuo
iaycaoaeuenoa ii ?aaeeciaaiiie oaoieea e ?aaioai, ia ?ano?oeoo?ecaoeeth
i?aaei?eyoey (eeeaeaeaoeeth aai aaia?aoe/aneiai eee oicyenoaaiiiai
naaiaioa). Eniieueciaaiea iaania/aiee iiaeao inouanoaeyoueny ia oeaee,
aeey eioi?uo iaania/aiey nicaeaiu.

IAI 27 «I?ae?auaaiay aeayoaeueiinoue» i?aaeoniao?eaaao nicaeaiea
iaania/aiey aeey aiciauaiey i?aaenoiyueo ?anoiaeia ia iiaaoaiea
iaycaoaeuenoa a nayce n caeeth/aieai i?aaei?eyoeai niaeaoaiee i
i?iaeaaea aeoeaia, aac eioi?uo aeayoaeueiinoue, iiaeeaaeauay
i?ae?auaieth, a aeaeueiaeoai i?aeoe/anee iaaiciiaeia eee a nayce n
ooaa?aeaeaieai oiieiiii/aiiui ?oeiaiaeyuei i?aaiii oi?aaeaiey
i?aaei?eyoey eiie?aoiiai ieaia i?ae?auaiey aeayoaeueiinoe /anoe
i?aaei?eyoey. Oaeea iaycaoaeuenoaa iiaoo aicieeaoue (e ia yoi
iaiaoiaeeii nicaeaoue iaania/aiea aoaeoueo ?anoiaeia) a nayce n
iaiaoiaeeiinoueth oieaou auoiaeiiai iiniaey e ae?oaeo auieao a neo/aa
oaieueiaiey ?aaioieeia, oo?aoia, iaie ca iaauiieiaiea caeeth/aiiuo
aeiaiai?ia.

IAI 26 «Auieaou ?aaioieeai» i?aaeoniao?eaaao, /oi iaania/aiey aeieaeiu
nicaeaaaoueny aeey auieao a aoaeouai iooaeia, i?aiee e ae?oaeo
iiiu?eoaeueiuo auieao ca ?aaioo ?aaioieeia a io/aoiii aiaeo. I?eia?ii
oaeeo auiea/eaaaiuo a aoaeouai aiaeo i?aiee, iiiu?eoaeueiuo auieao iiaoo
auoue i?aiee ii eoiaai ?aaiou ca aiae, aaeaaiaeiia iiiu?aiea ca auneoao
eao. Iaycaoaeueiui oneiaeai nicaeaiey iaania/aiey aeey oaeeo auieao, eae
e ethaiai ae?oaiai iaania/aiey, yaeyaony aiciiaeiinoue ?an/aoiie ioeaiee
aai aaee/eiu. IAI 26 oaeaea i?aaeoniao?eaaao nicaeaiea iaania/aiey aeey
auieao ?aaioieeai i?aaeoniio?aiiie caeiiiaeaoaeuenoaii, eieeaeoeaiui
aeiaiai?ii noiiu auoiaeiiai iiniaey e o.i. a neo/aa oaieueiaiey
?aaioieeia ii ieai)’ ?ai?aaiecaoeee i?aaei?eyoey.

A niioaaonoaee n IAI 26 oaeaea io?aaeaaony a no?iea 580 caaeieaeaiiinoue
i?aaei?eyoey aai ?aaioieeai ii oaeouei auieaoai (ca?aaioiay ieaoa ii
ieeaaeai e oa?eoai, auieaou ca iaio?aaioaiiia a?aiy, i?aiee oaeouaai
oa?aeoa?a), a a no?iea 570 – caaeieaeaiiinoue i?aaei?eyoey ii
io/eneaieyi ii i?ia?aiia n ii?aaeaeaiiui aciinii a ainoaea?noaaiiua
Iaineiiiue oiiae, Oiiae nioeeaeueiiai no?aoiaaiey, Oiiae no?aoiaaiey ia
neo/ae aac?aaioeoeu.

Iieacaoaee no?iee 420 «Oeaeaaia oeiaine?iaaiea» io?aaeathony ia n/aoa 48
«Oeaeaaia oeiaine?iaaiea e oeaeaaua iinooieaiey» n o/aoii o?aaiaaiee,
eceiaeaiiuo a ioieoao 16-19 IAI 15. A /anoiinoe, n?aaenoaa oeaeaaiai
oeiaine?iaaiey, eniieueciaaiiua ia eaieoaeueiua eiaanoeoeee,
io?aaeathony iooai oiaiueoaiey oeaeaaiai oeiaine?iaaiey e oaaee/aiey
aeioiaea aoaeoueo ia?eiaeia (n/ao 69 «Aeioiaeu aoaeoueo ia?eiaeia»). A
ia?eiaea ia/eneaiey aii?oecaoeee aaaaeaiiuo a yenieoaoaoeeth iaiai?ioiuo
aeoeaia ia noiio aii?oecaoeee (eioi?ay aeeth/aaony a ?anoiaeu) niaeanii
i?eioeeio niioaaonoaey aeioiaeia e ?anoiaeia i?eciathony aeioiaeu
io/aoiiai ia?eiaea n oiaiueoaieai aeioiaeia aoaeoueo ia?eiaeia.
N?aaenoaa oeaeaaiai oeiaine?iaaiey aeey inouanoaeaiey ?anoiaeia
iaeaieoaeueiiai oa?aeoa?a i?eciathony aeioiaeii a ia?eiaea inouanoaeaiey
oaeeo cao?ao n ia?aciaaieai caaeieaeaiiinoe ii i?aaiecaoeee, io eioi?ie
eo ii oneiaeyi oeiaine?iaaiey oaeeo ?aaio (oneoa) i?aaeoniio?aii
iieo/eoue.

Ieaoa ca iieueciaaiea aeaoneeie aeioeieueiuie o/?aaeaeaieyie a oeaeaaii
oeiaine?iaaiee ia io?aaeaaony, a aeeth/aaony a ninoaa i?i/eo
iia?aoeeiiiuo aeioiaeia i?aaei?eyoey.

AEeeeuii-eiiioiaeueiua i?aaiecaoeee a niioaaonoaee n IAI 15 noiio
aeioaoeee e noaneaeee io?aaeatho eae oeaeaaia oeiaine?iaaiea aeey
eiiiainaoeee cao?ao ii i?aaeinoaaeaieth oneoa iio?aaeoaeyi a oii
ianyoea, a eioi?ii oaeea oneoae iio?aaeoaeyi i?aaeinoaaeaiu (e?aaeeo
n/aoa 48 «Oeaeaaia oeiaine?iaaiea e oeaeaaua iinooieaiey»), n
ia?aciaaieai aeaaeoi?neie caaeieaeaiiinoe ii oeiainiaiio (eacia/aeneiio)
i?aaio (n/ao 64 «?an/aou ii iaeiaai e ieaoaaeai»), eioi?ue inouanoaeyao
ieaoaaee ii aeioaoeeyi e noaneaeeyi. Iaeiia?aiaiii oeacaiiay noiia
io?aaeaaony ii aeaaaoo n/aoa 48 «Oeaeaaia oeiaine?iaaiea e oeaeaaua
iinooieaiey» e e?aaeeoo noan/aoa 718 «Aeioiae io aacaiciacaeii
iieo/aiiuo iai?ioiuo aeoeaia», o. a. aeioiaeu io?aaeathony ii iaoiaeo
ia/eneaiey.

Niaeanii IAI 1 iieacaoaee oeiainiaie io/aoiinoe oeeeaeia, ioaeaeaiee e
ae?oaeo iainiaeaiiuo iiae?acaeaeaiee aeeth/athony a iauee oeiainiaue
io/ao i?aaei?eyoey – th?eaee/aneiai eeoea. Naeueaei ii
aioo?eoicyenoaaiiui ?an/aoai (noan/ao 683 «Aioo?eoicyenoaaiiua ?an/aou»)
i?e ninoaaeaiee iauaai Aaeaina i?aaei?eyoey – th?eaee/aneiai eeoea
nai?a/eaaaony.

A iauai Io/aoa i oeiainiauo ?acoeueoaoao i?aaei?eyoey – th?eaee/aneiai
eeoea (o. 2) iieacaoaee i?eaiaeyony naa?iooi, a a naiaeiii
(ioiineoaeueii aeaoo e aieueoa th?eaee/aneeo eeoe) – ?acaa?iooi. Oae,
anee a iaeiii oeeeaea eiaaony aaeiaie oauoie (no?iea 055), a a ae?oaeo
oeeeaeao – aaeiaay i?eaueue (no?iea 050), oi a iauai io/aoa i?aaei?eyoey
aeieaeai auoue i?eaaaeai eeoue iaeei iieacaoaeue – naa?iooay aaeiaay
i?eaueue eee aaeiaie oauoie (no?iea 050 eee 055), eioi?ua ii?aaeaeythony
eae ?acieoea iieacaoaeae a no?ieao 035 e 040. Anee aea, iai?eia?, o
iaeiiai i?aaei?eyoey – th?eaee/aneiai eeoea eiaaony i?eaueue (no?iea
100), a o ae?oaeo i?aaei?eyoee – th?eaee/aneeo eeoe, eioi?ua aeeth/aiu a
naiaeiue io/ao, – oauoee (no?iea 105), oi a naiaeiii Io/aoa i oeiainiauo
?acoeueoaoao niioaaonoaothuea iieacaoaee aeieaeiu auoue i?eaaaeaiu
iaeiia?aiaiii a no?ieao 100 e 105.

Noaouey «Iaeia ia i?eaueue io iau/iie aeayoaeueiinoe» (no?iea 180 o. ?
2) caiieiyaony ia iniiaa caienae i i?e/eoathuaeny noiia iaeiaa ia
i?eaueue ii aeaaaoo noan/aoa 981 «Iaeia ia i?eaueue io iau/iie
aeayoaeueiinoe» eee n/aoa 84 «I?i/ea iia?aoeeiiiua ?anoiaeu» a
ei??aniiiaeaioeee ni n/aoaie 64 «?an/aou ii iaeiaai e ieaoaaeai», 17
«Ion?i/aiiua iaeiaiaua aeoeau» e 54 «Ion?i/aiiua iaeiaiaua
iaycaoaeuenoaa».

A noaouea «Aeioiae (au?o/ea) io ?aaeecaoeee i?iaeoeoeee (oiaa?ia, ?aaio,
oneoa)» i?aaei?eyoey iieacuaatho aeioiae (a?oooi), o. a. aac au/aoa
einaaiiuo iaeiaia, nai?ia, iinooieaiee a iieueco ae?oaeo eeoe
(eiieoaioia, i?eioeeiaeia), eiuo au/aoia (i?aaeinoaaeaiiua neeaeee,
aica?ao i?iaeoeoeee e oiaa?ia, no?aoiaua aiciauaiey).

*enoue aeioiae (iaooi) io ?aaeecaoeee i?iaeoeoeee ii?aaeaeyaony iinea
au/aoa noii einaaiiuo iaeiaia, nai?ia, iinooieaiee a iieueco
eiieoaioia, neeaeie, noieiinoe aica?auaiiie i?iaeoeoeee e oiaa?ia,
no?aoiauo aiciauaiee. Aaiiiae?yaeiua i?aaiecaoeee i?e ii?aaeaeaiee
/enoiai aeioiaea noieiinoue auiieiaiiuo noaiiae?yae/eeaie ?aaio ia
au/eoatho, a io?aaeatho a ninoaaa i?iecaiaenoaaiiie naaanoieiinoe. Noiio
/enoiai aeioiaea n?aaieaatho n i?iecaiaenoaaiiie naaanoieiinoueth
?aaeeciaaiiie i?iaeoeoeee (?aaio, oneoa) aeey ii?aaeaeaiey aaeiaiai
oeiainiaiai ?acoeueoaoa (i?eauee eee oauoea), eioi?ue i?eaiaeeony a
no?iea 050 eee 055 o. ? 2.

I?iecaiaenoaaiiay naaanoieiinoue i?iaeoeoeee oiaiueoaaony ia
ni?aaaaeeeaoth noieiinoue iiiooiie i?iaeoeoeee, eioi?ay ioioneaaony ia
noi?iio, e ia noieiinoue iiiooiie i?iaeoeoeee a ioeaiea aiciiaeiiai
eniieueciaaiey, eioi?ay eniieuecoaony iaiin?aaenoaaiii ia i?aaei?eyoee.

I?iecaiaenoaaiiay naaanoieiinoue (i?yiua iaoa?eaeueiua cao?aou)
i?iaeoeoeee e yeaiaio iia?aoeeiiiuo ?anoiaeia «Iaoa?eaeueiua cao?aou»
oiaiueoathony ia noieiinoue aica?aoiuo iooiaeia, iieo/aiiuo ai a?aiy
i?iecaiaenoaa. A i?iecaiaenoaaiioth naaanoieiinoue aeeth/athony iioa?e
io a?aea ii oaoiieiae/aneei i?e/eiai a i?aaeaeao i?aaeoniio?aiiuo ii?i
(oaoie/anee iaecaaaeiue a?ae).

Iioa?e io a?aea ii ae?oaei i?e/eiai (i?aauoaiea ii?i, iinoaaueee,
?aai/ea) aeeth/athony a i?i/ea iia?aoeeiiiua ?anoiaeu. Enoiaey ec i?aa
i?aaei?eyoey ia oi?ie?iaaiea o/aoiie iieeoeee e iio?aaiinoae oi?aaeaiey
?anoiaeaie, i?aaei?eyoeth ioaeii iaania/eoue o/ao ?anoiaeia
aeayoaeueiinoe ii noaoueyi eaeueeoeyoeee e yeaiaioai cao?ao ?acaeaeaieai
ia cao?aou iau/iua (i?aaeoniio?aiiua ii?iaie e oaoiieiaeae
i?iecaiaenoaa) e cao?aou, eioi?ua i?aauoatho ii?iu, naycaiu n
ia?ooaieyie oaoiieiaee, eniieueciaaieai ianiaa?oaiiiai iai?oaeiaaiey,
caiaiie nu?uey e o.i., aeey iaeiieaiey eioi?iaoeee a oeaeyo ninoaaeaiey
io/aoiinoe e ?aaae?iaaiey ia ioeeiiaiey.

A i?i/ea iia?aoeeiiiua aeioiaeu (no?iea 060) aeeth/athony iieo/aiiua
i?aaei?eyoeai noiiu aiciauaiey iaeiaa ia aeiaaaeaiioth noieiinoue ii
oneoaai, iieo/aiiui aai ?aaioieeaie io caa?aie/iuo eiiaiaee?iaie, n
io?aaeaieai ii aeaaaoo n/aoa 31 «N/aoa a aaieao» e e?aaeeoo n/aoa 71
«I?i/ee iia?aoeeiiiue aeioiae».

Noiia anao ?anoiaeia iia?aoeeiiiie aeayoaeueiinoe a ?acaeaea I iiaeao ia
niaiaaeaoue n noiiie ii yeaiaioai iia?aoeeiiiuo ?anoiaeia (?acaeae II
o.?2), a /anoiinoe, ia noiio eciaiaiey inoaoeia iieooaa?eeaoia
nianoaaiiiai i?iecaiaenoaa, iacaaa?oaiiiai i?iecaiaenoaa, aioiaie
i?iaeoeoeee, a oaeaea a nayce n ioee/eai ioiineoaeueii aeeth/aiey
naaanoieiinoe auauaoeo oiaa?ia. Naaanoieiinoue auauaoeo oiaa?ia ia
aeeth/aaony a yeaiaiou cao?ao ?acaeaea II, eo io?aaeatho a ?acaeaea I.
I?e yoii o?ainii?oii-caaioi-aeoaeueiua ?anoiaeu, i?eniaaeeiaiiua e
ia?aiia/aeueiie noieiinoe (naaanoieiinoe) oiaa?ia e caiania, aeieaeiu
auoue aeeth/aiu a niioaaonoaothuea yeaiaiou ?anoiaeia iia?aoeeiiiie
aeayoaeueiinoe (iaoa?eaeueiua, iieaoa o?oaea, aii?oecaoeey e o.i.). a
?acaeaea II ia aeeth/athony naaanoieiinoue (yeaeaaeaio ii eo?no IAO)
?aaeeciaaiiie eiino?aiiie aaethou e naaanoieiinoue (aaeainiaay
noieiinoue) ?aaeeciaaiiuo iaoa?eaeueiuo oeaiiinoae, oioy oaeea noiiu
i?eaiaeyony a ?acaeaea I.

Noiia cao?ao ii yeiiiie/aneei yeaiaioai ii?aaeaeyaony ca au/aoii oao
cao?ao, eioi?ua yaeythony naaanoieiinoueth i?iaeoeoeee (?aaio, oneoa)
aniiiiaaoaeueiuo e ianeoaeeaathueo i?iecaiaenoa e oicyenoa, iio?aaeaiiie
a iniiaiii eee a eiii aniiiiaaoaeueiii e ianeoaeeaathuai i?iecaiaenoaao
(oicyenoaao) i?aaei?eyoey. Oi anoue, iai?eia?, cao?aou ii
eniieueciaaieth o?oaea, iaoa?eaeia, iniiaiuo n?aaenoa ia yenieoaoaoeeth
e ?aiiio iniiaiuo oiiaeia aeieaeiu auoue iaeii?aciai aeeth/aiu a
niioaaonoaothuea yeaiaiou cao?ao (iaoa?eaeueiua, iieaoa o?oaea,
aii?oecaoeey), a naaanoieiinoue yenieoaoaoeee e ?aiiioa, eioi?ay aoaeao
io?aaeaia ia n/aoa 91 «Iauai?iecaiaenoaaiiua ?anoiaeu», a caoai e a
cao?aoao iniiaiiai i?iecaiaenoaa, aua ?ac, eae aioo?aiiee iai?io, ia
aeeth/aaony a yeaiaiou cao?ao.

I?aaei?eyoey, ninoaaeythuea oeiainiaue io/ao n i?eiaiaieai IAI 25,
aeieaeiu o/anoue oaeea iniaaiiinoe. Ninoaa noaoae Aaeaina noauaeoa
iaeiai i?aaei?eieiaoaeuenoaa (o. ? 1-i) i?aaeoniao?eaaao iauaaeeiaiea
iaeioi?uo noaoae Aaeaina i?aaei?eyoey a iaeio noaoueth (iniiaiua
n?aaenoaa e iaiaoa?eaeueiua aeoeau, i?iecaiaenoaaiiua caianu, aioiaay
i?iaeoeoeey e oiaa?u, aeieain?i/iua oeiainiaua eiaanoeoeee, oaeouay
aeaaeoi?neay e e?aaeeoi?neay caaeieaeaiiinoue aianoa n aaenaeyie
iieo/aiiuie e auaeaiiuie niioaaonoaaiii, iaiiea/aiiue e ecuyoue eaieoae,
iaania/aiea aoaeoueo ?anoiaeia e oeaeaaiai oeiaine?iaaiey, aeieain?i/iua
iaycaoaeuenoaa). I?i/ay oaeouay aeaaeoi?neay caaeieaeaiiinoue
i?eaiaeeony a ioeaiea «iaooi», o. a. ii ia?aiia/aeueiie noieiinoe i?i/ae
oaeouae aeaaeoi?neie caaeieaeaiiinoe, oiaiueoaiiie ia noii)’ nicaeaiiiai
ii iae ?aca?aa niiieoaeueiuo aeieaia.

*enoue oeiainiaue ?acoeueoao (i?eaueue eee oauoie) a yoii io/aoa
ii?aaeaeyaony n o/aoii cao?ao aeayoaeueiinoe ii yeaiaioai, oae eae
ninoaaeaiea yoiai io/aoa iniiauaaaony ia eniieueciaaiee n/aoia eeanna 8.
Iineieueeo /anoue cao?ao aeayoaeueiinoe, aeeth/aiiie a yeaiaiou cao?ao,
iiaeao inoaaaoueny a iacaaa?oaiiii i?iecaiaenoaa e a ia?aaeeciaaiiie
aioiaie i?iaeoeoeee, oi ia oaeoth noiio eciaiaiee (aiaeiae/iua noaouee
aaeaina ia ia/aei aiaea e eiiaoe io/aoiiai ia?eiaea) inouanoaeytho
ei??aeoe?iaeo (ii?aaeaeaiea ieii/aoaeueiiai) oeiainiaiai ?acoeueoaoa.

E?iia oiai, a nayce n oai, /oi a cao?aou aeayoaeueiinoe ie ii iaeiiio
yeaiaioo ia aeeth/aaony naaanoieiinoue ?aaeeciaaiiuo oiaa?ia, oaeie
iieacaoaeue i?eaiaeeony ioaeaeueii a no?iea 140 e au/eoaaony i?e
ii?aaeaeaiee oeiainiaiai ?acoeueoaoa.

IAI 25 i?aaeoniao?eaaao i?eiaiaiea ianeieueei oi?ioaiiuo e iaueo
i?ioeaaeo? o/aoa cao?ao e ii?aaeaeaiey oeiainiauo ?acoeueoaoia noauaeoia
iaeiai i?aaei?eieiaoaeuenoaa.

A Io/aoa i oeiainiauo ?acoeueoaoao (o.?2-i) noiia aaeeiiai iaeiaa e
aaeeiiai (oeene?iaaiiiai) iaeiaa aeey naeueneioicyenoaaiiuo
oiaa?ii?iecaiaeeoaeae, ieaoa ca niaoeeaeueiue oi?aiaue iaoaio
io?aaeathony a no?iea 130 «I?i/ea iia?aoeeiiiue cao?aou» e
?anoeo?iauaathony a no?iea 131 iooai auienuaaiey iacaaiey eiie?aoiiai
iaeiaa e ieaou, eioi?ua oiea/eaathony noauaeoii iaeiai
i?aaei?eieiaoaeuenoaa. Iaiaoiaeeii iiae/a?eiooue, /oi any noiia
oiiiyioouo auoa iaeiaia aeeth/aaony a yeaiaio «i?i/ea iia?aoeeiiiua
cao?aou» aac aeaeaiey e aeeth/aiey eaeie-eeai noiiu a yeaiaio
«Io/eneaiey ia nioeeaeueiua ia?ii?eyoey».

Oaaeeoea niiinoaaeiinoe iieacaoaeae oeiainiaie io/aoiinoe aoaeao
niinianoaiaaoue inouanoaeaieth naiioanoe?iaaiey ea/anoaa aa ninoaaeaiey
aei i?aaeinoaaeaiey oeiainiaie io/aoiinoe i?aaeoniio?aiiui aae?anaoai e
iaia?iaeiaaiey.

5. Auaiaeu.

Oeiainiaay io/aoiinoue i?aaenoaaeyao niaie aooaaeoa?neoth io/aoiinoue,
eioi?ay niaea?aeeo eioi?iaoeeth i oeiainiaii ninoiyiee, ?acoeueoaoao
aeayoaeueiinoe e aeaeaeaiee aeaiaaeiuo n?aaenoa i?aaei?eyoey ca io/aoiue
ia?eiae.

Oeiainiaay io/aoiinoue i?ecaaia iaania/eoue eioi?iaoeeae aiaoieo
iieueciaaoaeae, eioi?ua ia eiatho aeinooia e aioo?aiiae eioi?iaoeee
i?aaei?eyoey.

Ii aeaiiui aooaaeoa?neiai o/aoa iiaeao auoue ninoaaeaia ?acee/iay
io/aoiinoue, a oii /enea aeey oeaeae oi?aaeaiey. O?aaiaaiey e
ea/anoaaiiui oa?aeoa?enoeeai eioi?iaoeee, niaea?aeaueany a Noaiaea?oa 1,
eanathony oieueei oeiainiaie io/aoiinoe.

A ninoaa oeiainiaie io/aoiinoe aoiaeyo:

– Aaeain;

– Io/ao i oeiainiauo ?acoeueoaoao;

– Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa;

– Io/ao i nianoaaiiii eaieoaea;

– I?eia/aiey e oeiainiaie io/aoiinoe.

Aaeain – io/ao i oeiainiaii ninoiyiee i?aaei?eyoey, io?aaeathuee ia
ii?aaeaeaiioth aeaoo aai aeoeau, iaycaoaeuenoaa e nianoaaiiue eaieoae.

Io/ao i oeiainiauo ?acoeueoaoao – io/ao i aeioiaeao, ?anoiaeao e
oeiainiauo ?acoeueoaoao aeayoaeueiinoe i?aaei?eyoey.

Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa – io/ao, io?aaeathuee iinooieaiea
e ?anoiae aeaiaaeiuo n?aaenoa a ?acoeueoaoa aeayoaeueiinoe i?aaei?eyoey
a io/aoiii ia?eiaea.

Io/ao i nianoaaiiii eaieoaea – io/ao, io?aaeathuee eciaiaiey a ninoaaa
nianoaaiiiai eaieoaea i?aaei?eyoey a oa/aiea io/aoiiai ia?eiaea.

I?eia/aiey e oeiainiaie io/aoiinoe – niaieoiiinoue iieacaoaeae e
iiyniaiee, iaania/eaathuay aeaoaeecaoeeth e iainiiaaiiinoue noaoae
oeiainiauo io/aoia, a oaeaea ae?oaay eioi?iaoeey, ?ane?uoea eioi?ie
i?aaeoniio?aii niioaaonoaothueie iieiaeaieyie (noaiaea?oaie).

Io/aoiui ia?eiaeii aeey ninoaaeaiey oeiainiaie io/aoiinoe yaeyaony
eaeaiaea?iue aiae. Aaeain i?aaei?eyoey ninoaaeyaony ia eiiaoe
iineaaeiaai aeiy io/aoiiai ia?eiaea.

I?iiaaeooi/iay (iany/iay, eaa?oaeueiay) io/aoiinoue, ioaaouaathuay
ii?aaeaeaiiue ia?eiae, ninoaaeyaony ia?anoathuei eoiaii n ia/aea
io/aoiiai aiaea.

Oeiainiaay io/aoiinoue yaeyaony caaa?oathuei yoaiii o/aoiiai i?ioeanna.

Ii aeaiiui oeiainiaie io/aoiinoe iiaeii onoaiiaeoue iaeaieaa n?i/iua
iaycaoaeuenoaa i?aaei?eyoey, caaiiua n?aaenoaa, noaiaiue eciioaiiinoe
iniiaiuo n?aaenoa e o.ae.

Oi?iu oeiainiaie io/aoiinoe onoaiaaeeaathony Ieienoa?noaii Oeiainia
Oe?aeiu ii niaeaniaaieth n ainoaea?noaaiiui eiieoaoii noaoenoeee
Oe?aeiu.

Eiiiiiaiou oeiainiaie io/aoiinoe io?aaeatho ?aciua aniaeou oicyenoaaiiie
aeayoaeueiinoe, a oaeaea niioaaonoaothuoth eioi?iaoeeth i?aaeuaeouaai
ia?eiaea, eioi?ua aeatho aiciiaeiinoue i?iaiaeeoue ia?niaeoeaiue aiaeec
aeayoaeueiinoe i?aaei?eyoey.

6. Nienie eniieueciaaiiie eeoa?aoo?u:

7.

1. Ia?oiiaiei A. Ninoaaeaiea eaa?oaeueiie oeiainiaie io/aoiinoe // Aoo.
o/ao e aoaeeo. – 2004 – ?3.

2. Oaa/aieiaa E. Iniaaiiinoe oeiainiaie io/aoiinoe// Aaeain – 2003 – ?7.

3. Ai?ua? A. e ae?oaea. Oeiainiaay io/aoiinoue// Aooaaeoa?ey. – 2002 –
?5/1.

4. Iauea o?aaiaaiey e oeiainiaie io/aoiinoe, oa?aeoa?enoeea e i?eioeeiu
iiaeaioiaee// Ana i aoo. o/aoa – 2000 – ?8.

5. Iaioaeee/oe E., Aaeei E. Aaaeiua iiiaiou ninoaaeaiey oeiainiaie
io/aoiinoe // Aoo. o/ao e aoaeeo. – 2003 – ?1.

6. Ana i aoo. o/aoa – 2004 – ?14 (9 oaa?aey).

7. *aaaiiaa I.A., Aaneeaiei TH.A. Aooaaeoa?neee oeiainiaue o/ao. Iiniaea
– E., – 2003.

8. Oea/aiei I.I. Aooaaeoa?neee oeiainiaue o/ao ia i?aaei?eyoeyo Oe?aeiu.
– E., 2003.

9. Aieia N. Iaaeaeoia?iaeiua noaiaea?ou oeiainiaie io/aoiinoe:
nia?aiaiiia ninoiyiea e i?eiaiaiea// Aoo. o/ao e aoaeeo. – 2005 -?8-9.

10. Nieiiaiei A.A., Au/eiaa I.A. Ninoaaeaiea eiinieeaee?iaaiiie
aooaaeoa?neie io/aoiinoe a niioaaonoaee n IONI// Oeiainu. – 2005 – ?10.

11. Au/eiaa I.A. I?iaeaiu oi?ie?iaaiey eiinieeaee?iaaiiie oeiainiaie
io/aoiinoe// Oeiainu. – 2005 – ?2.

12. Aae?ai I.E. e ae?oaea. Aooaaeoa?neee o/ao. O/aaiia iiniaea –
Neioa?iiieue, – 2002.

I?eeiaeaiea 1.

Aeoeaeiae

no?ieeIa ia/aei

Io/aoiiai

aiaeaIa eiiaoe

Io/aoiiai

ia?eiaea1234I. Iaiai?ioiua aeoeauIaiaoa?eaeueiua aeoeau:inoaoi/iay
noieiinoue010ia?aiia/aeueiay noieiinoue011iaeiieaiiay
aii?oecaoeey012Iacaaa?oaiiia no?ieoaeuenoai020Iniiaiua
n?aaenoaa:inoaoi/iay noieiinoue030ia?aiia/aeueiay noieiinoue031eciin032(
)( )Aeieain?i/iua oeiainiaua eiaanoeoeee:o/eouaaaiua ii iaoiaeo
o/anoey a eaieoaea

ae?oaeo i?aaei?eyoee040i?i/ea oeiainiaua eiaanoeoeee045Aeieain?i/iay
aeaaeoi?neay caaeieaeaiiinoue050Ion?i/aiiua iaeiaiaua aeoeau060I?i/ea
iaiai?ioiua aeoeau070Anaai ii ?acaeaeo I080II. Iai?ioiua
aeoeauCaianu:i?iecaiaenoaaiiua caianu100aeeaioiua ia au?aueaaiee e
ioei?ia110iacaaa?oaiiia i?iecaiaenoai120aioiaay
i?iaeoeoeey130oiaa?u140Aaenaey iieo/aiiua150Aeaaeoi?neay
caaeieaeaiiinoue ca oiaa?u, ?aaiou, oneoae:/enoay ?aaeecaoeeiiiay
noieiinoue160ia?aiia/aeueiay noieiinoue161?aca?a niiieoaeueiuo
aeieaia162Aeaaeoi?neay caaeieaeaiiinoue ii ?an/aoai:n athaeaeaoii170ii
auaeaiiui aaainai180ii ia/eneaiiui aeioiaeai190ii aioo?aiiei
?an/aoai200I?i/ay oaeouay aeaaeoi?neay caaeieaeaiiinoue210Oaeouea
oeiainiaua eiaanoeoeee220Aeaiaaeiua n?aaenoaa e eo yeaeaaeaiou:a
iaoeeiiaeueiie aaethoa230a eiino?aiiie aaethoa240I?i/ea iai?ioiua
aeoeau250Anaai ii ?acaeaeo II260III. ?anoiaeu aoaeoueo
ia?eiaeia270Aaeain 280

Iannea Eiae

no?ieeIa ia/aei

io/aoiiai

ia?eiaeaIa eiiaoe

io/aoiiai

ia?eiaea1234I. Nianoaaiiue eaieoaeOnoaaiue eaieoae300Iaaaie
eaieoae310Aeiiieieoaeueiue aeiaeaiiue eaieoae320I?i/ee aeiiieieoaeueiue
eaieoae330?aca?aiue eaieoae340Ia?ani?aaeaeaiiay i?eaueue

(iaiie?uoue oauoie)350Iaiiea/aiiue eaieoae360( )( )Ecuyoue
eaieoae370( )( )Anaai ii ?acaeaeo I380II. Iaania/aiea aoaeoueo
?anoiaeia e ieaoaaeaeIaania/aiea auieao ia?niiaeo400I?i/ea
iaania/aiey410Oeaeaaia oeiaine?iaaiea420Anaai ii ?acaeaeo II430III.
Aeieain?i/iua iaycaoaeuenoaaAeieain?i/iua e?aaeeou aaieia440I?i/ea
aeieain?i/iua oeiainiaua iaycaoaeuenoaa450Ion?i/aiiua iaeiaiaua
iaycaoaeuenoaa460I?i/ea aeieain?i/iua iaycaoaeuenoaa470Anaai ii ?acaeaeo
III480IV. Oaeouea iaycaoaeuenoaaE?aoein?i/iua e?aaeeou aaieia500Oaeouay
caaeieaeaiiinoue ii aeieaiaui iaycaoaeuenoaai510Aaenaey
auaeaiiua520E?aaeeoi?neay caaeieaeaiiinoue ii oiaa?ai, ?aaioai, oneoaai
530Oaeouea iaycaoaeuenoaa ii ?an/aoai:ii iieo/aiiui aaainai540n
athaeaeaoii550ii aiaathaeaeaoiui ieaoaaeai560ii no?aoiaaieth570ii iieaoa
o?oaea580n o/anoieeaie590ii aioo?aiiei ?an/aoai600I?i/ea oaeouea
iaycaoaeuenoaa610Anaai ii ?acaeaeo IV620V. Aeioiaeu aoaeoueo
ia?eiaeia630Aaeain 640

?oeiaiaeeoaeue
Aeaaiue aooaaeoa?

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