Учет амортизации и методы ее начисления

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Ainoaea?noaaiiay Aeaaeaiey Noa?u Auoa e Oneoa

Iiaieaeneee Oaoiieiae/aneee Einoeooo Na?aena

Eaoaae?a: “Aooaaeoa?neee o/ao e aoaeeo”

EO?NIAAss ?AAIOA

Ii aeenoeeieeia: ”Aooaaeoa?neee o/ao “

Ia oaio : “ O/ao aii?oecaoeee (eciina) iniiaiuo n?aaenoa

e iaoiaeu aa en/eneaiey a oneiaeyo ?uiea

?aaioo auiieiee :

?aaioo i?iaa?eea :

OIEUessOOE 1998

NIAeA?AEAIEA

AAAAeAIEA…………………………………………………………………………………..3

1. Yeiiiie/aneay nouiinoue aii?oecaoeee iniiaiuo n?aaenoa.

1.1 Iiiyoea iniiaiuo n?aaenoa e eo o/ao ia i?aaei?eyoee
.……………………………4

1.2 Eeanneoeeaoeey iniiaiuo n?aaenoa a o/aoa.………………………………. ……….5

1.3 Ioeaiea iniiaiuo n?aaenoa a o/aoa…………………………………………………..7

1.4 O/ao aii?oecaoeee iniiaiuo n?aaenoa………………………………………………8

2. Iaoiaeu ia/eneaiey aii?oecaoeee.

2.1 ?aaiiia?iue iaoiae ia/eneaiey aii?oecaoeee……………………..………………13

2.2 Iaoiaeu onei?aiiie aii?oecaoeee………………………………… ……………….14

2.3 Ae?oaea iaoiaeu ia/eneaiey aii?oecaoeee…………………………………………..19

CAEETH*AIEA……………………………………………………………………………..23

NIENIE EEOA?AOO?U…………………………………………………………………..24

I?EEIAEAIEA 1. I?eia? ?an/aoiie oaaeeoeu aii?oecaoeeiiiuo io/eneaiee.

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AAAAeAIEA.

Oaiie aeaiiie eo?niaie ?aaiou yaeyaony o/ao aii?oecaoeee e
iaoiaeu aa ia/eneaiey a oneiaeyo ?uiea. Oaia eo?niaie ?aaiou aua?aia
ianeo/aeii. Eco/aiea aeaiiuo aii?inia iaiaoiaeeii aeey anao oe?i e
i?aaei?eyoee, ia?aae eioi?uie noieo i?iaeaia aaaeaiey o/aoiie iieeoeee
aii?oecaoeee. Auai? i?aaeeueiie e iioeiaeueiie o/aoiie iieeoeee
ia/eneaiey aii?oecaoeee ai iiiaii iiiiaaao i?aaei?eyoeth ieieiece?iaaoue
iaeiae e onei?eoue i?ioeann iaiiaeaiey ia?ea iai?oaeiaaiey.

Anyeia i?iecaiaenoaaiiia iauaaeeiaiea eiaao iniiaiua n?aaenoaa.
Ii anai iniiaiui n?aaenoaai i?aaei?eyoea i?iecaiaeeo aii?oecaoeeiiiua
io/eneaiey. A aeaiiie eo?niaie ?aaioa a ia?aie aeaaa ?anniao?eaathony
aii?inu, naycaiiua n iiiyoeai aii?oecaoeee, aa aeaeaie e o/aoii
aii?oecaoeee ia i?aaei?eyoee e ?an/aoii aii?oecaoeeiiiuo io/eneaiee .
Noiia aii?oecaoeeiiiuo io/eneaiee ia/eneyaony ii ?acee/iui iaoiaeeeai.
Ai aoi?ie aeaaa eo?niaie ?aaiou i?aaeeaaaaony ia ?anniio?aiea
ianeieueei iaoiaeee ia/eneaiey aii?oecaoeeiiiuo io/eneaiee: ?aaiiia?iue
iaoiae, onei?aiiue iaoiae e ae?oaea iaoiaeu ia/eneaiey aii?oecaoeee,
eiathueo ianoi a i?aeoeea aooaaeoa?neiai o/aoa. Aeey eaaeaeie iaoiaeeee
ia/eneaiey aii?oecaoeee i?eaiaeyony eiie?aoiua i?eia?u. Iniaia aieiaiea
oaeaeaii onei?aiiui iaoiaeai ia/eneaiey aii?oecaoeee.

Ethaia i?aaei?eyoea caeioa?aniaaii a aaaeaiee oaeie o/aoiie
iieeoeee, i?e eioi?ie ca ia?aua aiaeu ?aaiou iniiaiuo n?aaenoa
nienuaaaony a ea/anoaa aii?oecaoeeiiiuo io/eneaiee aa aieueoay
noieiinoue. Aaaeaiea oaeie iieeoeee iicaieyao oiaiueoeoue
iaeiaiiaeaaaaioth i?eaueue e onei?eoue iaiiaeaiea iniiaiuo n?aaenoa, /oi
iniaaiii aaaeii nae/an, i?e auno?ii ?acaeoee iao/ii-oaoie/aneiai
i?ia?anna. Oaeei ia?acii, i?aaeeueiia aaaeaiea o/aoiie iieeoeee a
iaeanoe aii?oecaoeee iicaieyao i?aaei?eyoeth iaania/eoue yeiiiie/aneee
?ino.

A aeaiiie eo?niaie ?aaioa ?anniao?eaathony e iauyniythony
i?aeiouanoaa e iaaeinoaoee ?aciuo iaoiaeia ia/eneaiey aii?oecaoeee. Ii
oiaeo ?aaiou i?eaiaeyony iinoaiiaeaiey ?inneeneie Oaaea?aoeee e
iieiaeaiey, ?aaoee?othuea o/ao aii?oecaoeee. A eiioea
?aaiou i?aaeeaaaaony i?eeiaeaiea, a eioi?ii ?anniao?eaaaony ?an/aoiay
oaaeeoea aeey ia/eneaiey aii?oecaoeee.

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1. Yeiiiie/aneay nouiinoue aii?oecaoeee iniiaiuo
n?aaenoa.

1.1 Iiiyoea iniiaiuo n?aaenoa e eo o/ao ia
i?aaei?eyoee.

Aeey i?iecaiaenoaaiiie aeayoaeueiinoe i?aaei?eyoeyi iaiaoiaeeiu iniiaiua
n?aaenoaa (n?aaenoaa o?oaea); iie iiiaie?aoii o/anoaotho a
i?iecaiaenoaaiiii i?ioeanna, /anoyie ia?aiinyo naith noieiinoue ia
nicaeaaaaiue i?iaeoeo, ia eciaiyy i?e yoii naiae
aauanoaaiii-iaoo?aeueiie oi?iu. E iniiaiui n?aaenoaai ioiinyony oaeaea:
aeeeua caeaiey e caeaiey eoeueoo?ii-auoiaiai iacia/aiey, oicyenoaaiiue
eiaaioa?ue, au/eneeoaeueiay oaoieea, ac?ineue ?aai/ee e i?iaeoeoeaiue
neio, iiiaieaoiea ianaaeaeaiey noieiinoueth aieaa 100 ieieiaeueiuo
ca?aaioiuo ieao ca aaeeieoeo, n?ie neoaeau eioi?uo i?aauoaao iaeei aiae.

Ia n/aoa 01 “Iniiaiua n?aaenoaa” ia ioaeaeueiuo noan/aoao aaaeoo o/ao
iniiaiuo n?aaenoa, iaoiaeyueony a yenieoaoaoeee, a caiana, ia
eiina?aaoeee eee ia?aaeaiiuo a iaueiiaaiioth (i?iecaiaenoaaiioth)
a?aiaeo. O/ao a?aiaeiaaiiuo iniiaiuo n?aaenoa, iieo/aiiuo ia oneiaeyo
iaueiiaaiiuo (i?iecaiaenoaaiiie) a?aiae, inouanoaeyaony a?aiaeaoi?ii ca
aaeainii ia n/aoa 001 “A?aiaeiaaiiua iniiaiua n?aaenoaa”. Ia n/aoa 01
“Iniiaiua n?aaenoaa” i?aaiecothony iiiauaeoiue aiaeeoe/aneee o/ao
iniiaiuo n?aaenoa a ianoao, aaea iie iaoiaeyony ( a oeaoao,
i?iecaiaenoaao, ioaeaeao e o.i.)

Iauaeou iniiaiuo n?aaenoa a?oiie?othony a o/aoa a niioaaonoaee n
o?aaiaaieyie noaoenoe/aneie io/aoiinoe ia i?iecaiaenoaaiiua e
iai?iecaiaenoaaiiua (iineaaeiea ii io?aneyi: cae?aaiio?aiaiea,
aeeeeuii-eiiioiaeueiua e o.i.), e aeaeaa ii ooieoeeiiaeueiui a?oiiai:
caeaiey, nii?oaeaiey, ?aai/ea iaoeiu e iai?oaeiaaiea, neeiaua iaoeiu e
o.ae.

Caiaeueiua o/anoee, eaniua e aiaeiua oaiaeuey, ianoi?iaeaeaiey iieaciuo
eneiiaaiuo, ia?aaeaiiua a iieueciaaiea i?aaei?eyoeth, ia n/aoa 01
“Iniiaiua n?aaenoaa” ia o/eouaathony. Ii oa aea iauaeou, yaeythueany
nianoaaiiinoueth i?aaei?eyoey (eoieaiiua eee ia?aaeaiiua aio a
nianoaaiiinoue ainoaea?noaaiiuie i?aaiaie), o/eouaathony ia ioaeaeueiuo
noan/aoao, ioe?uaaaiuo ia n/aoa 01 “Iniiaiua n?aaenoaa”.

Aeaaiua caaea/e aooaaeoa?neiai o/aoa iniiaiuo n?aaenoa:

· eiio?ieue ca eo iaee/eai e nio?aiiinoueth n iiiaioa i?eia?aoaiey aei
iiiaioa auauoey;

· i?aaeeueiia e naiaa?aiaiiia en/eneaiea eciina;

· iieo/aiea naaaeaiee aeey i?aaeeueiiai ?an/aoa iaeiaa ia eiouanoai,
ia?a/eneyaiiai a athaeaeao;

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eiio?ieue ca i?aaeeueiui e yooaeoeaiui eniieueciaaieai n?aaenoa ia
?aeiino?oeoeeth, iiaea?iecaoeeth e ?aiiio iniiaiuo n?aaenoa;

· eiio?ieue ca yooaeoeaiui eniieueciaaieai iniiaiuo n?aaenoa ii a?aiaie
e iiuiinoe;

· iieo/aiea aeaiiuo aeey ninoaaeaiey io/aoiinoe i iaee/ee e aeaeaeaiee
iniiaiuo n?aaenoa.

Aacie i?aaeeueiie i?aaiecaoeee aooaaeoa?neiai o/aoa iniiaiuo n?aaenoa
yaeythony ooaa?aeaeaiiay oeiiaay eeanneoeeaoeey iniiaiuo n?aaenoa e
aaeeiue i?eioeei eo ioeaiee a o/aoa.

1.2 Eeanneoeeaoeey iniiaiuo n?aaenoa a o/aoa.

O/ao iniiaiuo n?aaenoa a aooaaeoa?ee aaaeaony ii eeanneoeeaoeeiiiui
a?oiiai a ?ac?aca eiaaioa?iuo iauaeoia. Oaeei ia?acii, eiaaioa?iue
iauaeo yaeyaony aaeeieoeae o/aoa iniiaiuo n?aaenoa. Eaaeaeiio iauaeoo
i?enaaeaaaony eiaaioa?iue iiia? ii na?eeii-ii?yaeeiaie nenoaia
eiaee?iaaiey, eioi?ue nio?aiyaony ca iei ia aanue ia?eiae aai
iaoiaeaeaiey ia i?aaei?eyoee, a iauaaeeiaiee, i?aaiecaoeee. Eiaaioa?iua
iiia?a i?eaiaeyony a aeoao i?eaiee-ia?aaea/e, aeoao i eeeaeaeaoeee e a
ae?oaeo ia?ae/iuo aeieoiaioao, neoaeaueo iniiaaieai aeey o/aoa
aeaeaeaiey iniiaiuo n?aaenoa. Eiaaioa?iue iiia? iaicia/atho ia eaaeaeii
iauaeoa.

Iniiaiua n?aaenoaa ?aciiia?aciu ii ninoaao e a?oiie?othony ii
ii?aaeaeaiiui eeanneoeeaoeeiiiui i?eciaeai. A niioaaonoaee n Oeiiaie
eeanneoeeaoeeae iniiaiua n?aaenoaa iiae?acaeaeythony ii aeaeai
neaaeothuei ia?acii:

I. Caeaiey.

II. Nii?oaeaiey.

III. Ia?aaeaoi/iua ono?ienoaa.

IV. Iaoeiu e iai?oaeiaaiea (a oii /enea neeiaua iaoeiu e iai?oaeiaaiea;
?aai/ea iaoeiu e iai?oaeiaaiea; ecia?eoaeueiua e ?aaoee?othuea i?eai?u,
ono?ienoaa e eaai?aoi?iia iai?oaeiaaiea; au/eneeoaeueiay oaoieea; i?i/ea
iaoeiu e iai?oaeiaaiea).

V. O?ainii?oiua n?aaenoaa.

VI. Eino?oiaio.

VII. I?iecaiaenoaaiiua eiaaioa?ue e i?eiaaeeaaeiinoe.

VIII.Oicyenoaaiiue eiaaioa?ue.

IX. ?aai/ee e i?iaeoeoeaiue neio.

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X. Iiiaieaoiea ianaaeaeaiey.

XI. Eaieoaeueiua cao?aou ii oeo/oaieth caiaeue (aac nii?oaeaiee).

XII.I?i/ea iniiaiua n?aaenoaa.

Ii i?eiaaeeaaeiinoe iniiaiua n?aaenoaa iiae?acaeaeythony ia nianoaaiiua
e a?aiaeiaaiiua. Ia?aua i?eiaaeeaaeao i?aaei?eyoeth e /eneyony ia aai
aaeaina; aoi?ua iieo/aiu io ae?oaeo i?aaei?eyoee e i?aaiecaoeee ai
a?aiaiiia iieueciaaiea ca ieaoo.

Ii oa?aeoa?o o/anoey a i?iecaiaenoaaiiii i?ioeanna ?acee/atho
aeaenoaothuea e aacaeaenoaothuea (iaoiaeyueany a caiana eee ia
eiina?aaoeee) iniiaiua n?aaenoaa, ii iacia/aieth – i?iecaiaenoaaiiua e
iai?iecaiaenoaaiiua (iniiaiua n?aaenoaa iauaeoia aeeeeuii-eiiioiaeueiie
e nioeeaeueii-eoeueoo?iie noa?u).

E i?iecaiaenoaaiiui iniiaiui n?aaenoaai ioiinyony: caeaiey e nii?oaeaiey
i?iecaiaenoaaiiith iacia/aiey, ia?aaeaoi/iua ono?ienoaa, noaiee, iaoeiu,
iai?oaeiaaiea, o?ainii?oiua n?aaenoaa, n?aaenoaa au/eneeoaeueiie
oaoieee, eino?oiaio, i?iecaiaenoaaiiue e oicyenoaaiiue eiaaioa?ue,
eioi?ua iaiin?aaenoaaiii o/anoaotho a i?iecaiaenoaaiiii i?ioeanna
ecaioiaeaiey i?iaeoeoeee (auiieiaiey ?aaio, ieacaiey oneoa). Iie
iaoiaeyony a i?iecaiaenoaaiiuo (oeaoao, o/anoeao) e ooieoeeiiaeueiuo
(ioaeaeao, neoaeaao) iiae?acaeaeaieyo i?aaei?eyoey e cae?aieaiu ca ieie.

A ninoaaa i?iecaiaenoaaiiuo iniiaiuo n?aaenoa auaeaeytho eo aeoeaioth
/anoue – iaoeiu, iai?oaeiaaiea, o?ainii?oiua n?aaenoaa.

Iai?iecaiaenoaaiiua – yoi iniiaiua n?aaenoaa, i?aaeiacia/aiiua aeey
nioeeaeueii-auoiaiai ianeoaeeaaiey /eaiia o?oaeiaiai eieeaeoeaa
i?aaei?eyoey. E iei ioiinyony: /eneyueany ia aaeaina i?aaei?eyoey aeeeua
caeaiey, iauaeou auoiaiai ianeoaeeaaiey (aaie, ia?eeiaoa?neea, i?a/a/iua
e ae?.), nioeeaeueiiai (iieeeeeieea, aeii ioaeuoa, eaaa?ue o?oaea e
ioaeuoa, noieiaay e ae?.) e eoeueoo?iiai (aeii eoeueoo?u, aeaeeioaea e
ae?.) iacia/aiey.

I?iecaiaenoaaiiua e iai?iecaiaenoaaiiua iniiaiua n?aaenoaa iiaeii
?acaeaeeoue ia:

1) aeaenoaothuea (a yenieoaoaoeee);

2) iaaeaenoaothuea (ia eiina?aaoeee);

3) a caiana.

Ii oa?aeoa?o o/anoey a iniiaiie aeayoaeueiinoe e niiniao ia?aianaiey
noieiinoe ia ecaea?aeee i?iecaiaenoaa e ia?auaiey iniiaiua n?aaenoaa
iiae?acaeaeythony ia:

1) aeoeaiua (eo o/anoea iiaeao auoue ecia?aii eiee/anoaii /ania ?aaiou,
iauaiii ?aaio);

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2) ianneaiua (caeaiey, nii?oaeaiey).Eo o/anoea a iniiaiie aeayoaeueiinoe
iaaiciiaeii ecia?eoue a eaeeo-eeai iieacaoaeyo.

1.3 Ioeaiea iniiaiuo n?aaenoa a o/aoa.

A niioaaonoaee n Iieiaeaieai i aooaaeoa?neii o/aoa e io/aoiinoe a
?inneeneie Oaaea?aoeee iniiaiua n?aaenoaa io?aaeathony a o/aoa ii
ia?aiia/aeueiie noieiinoe. Ia?aiia/aeueiay (aaeainiaay) noieiinoue
aeeth/aao a naay noieiinoue no?ieoaeuenoaa (i?eia?aoaiey) iniiaiuo
n?aaenoa, ?anoiaeu ii eo aeinoaaea e onoaiiaea ia ianoi eniieueciaaiey.
Iia auyaeyaony a iiiaio aaiaea iauaeoa a aeaenoaea e inoaaony iaeciaiiie
a oa/aiea anaai n?iea iaoiaeaeaiey iniiaiuo n?aaenoa ia i?aaei?eyoee.
Anee iniiaiua n?aaenoaa i?eia?aoaiu n ?ann?i/eie ieaoaaea eee a e?aaeeo,
oi a ia?aiia/aeueioth noieiinoue aeeth/aaony e noiia i?ioeaioia,
oiea/eaaaiuo iinoaaueeai. A ia?aiia/aeueioth noieiinoue iniiaiuo
n?aaenoa, i?eia?aoaiiuo ii eiii?oo, aoiaeyo oiea/eaaaiua i?aaei?eyoeai
eiii?oiue oa?eo e oaiiaeaiiua nai?u ca ioi?ieaiea a?oca.

A neo/ayo, i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii, a ia?aiia/aeueioth
noieiinoue aeeth/atho oiea/eaaaiue i?e i?eia?aoaiee iniiaiuo n?aaenoa
iaeia ia aeiaaaeaiioth noieiinoue.

Ia?aiia/aeueiay (aaeainiaay) noieiinoue iniiaiuo n?aaenoa ia iiaeeaaeeo
eciaiaieth, ca eneeth/aieai neo/aaa aeino?ieee e aeiiai?oaeiaaiey
iauaeoia a ii?yaeea eaieoaeueiuo aeiaeaiee, ?aeiino?oeoeee e /anoe/iie
eeeaeaeaoeee iauaeoia. ?anoiaeu i?aaei?eyoey, naycaiiua n oaoie/aneie
?aeiino?oeoeeae eee eaieoaeueiie iiaeeoeeaoeeae (ia?ano?ieeie)
nouanoaothueo iauaeoia iniiaiuo n?aaenoa, aeieaeiu auoue aeiaaaeaiu e
ia?aiia/aeueiie noieiinoe, anee a ?acoeueoaoa i?iaaaeaiiuo ?anoiaeia
i?iecieaeao oaaee/aiea n?iea iieaciie neoaeau eee i?iecaiaenoaaiiie
iiuiinoe iauaeoia iniiaiuo n?aaenoa, cia/eoaeueiia oeo/oaiea ea/anoaa
auioneaaiie i?iaeoeoeee eee nieaeaiea aa i?iecaiaenoaaiiie
naaanoieiinoe. Oaeiai ?iaea ?anoiaeu i?aaeaa?eoaeueii iaeaieeaathony ia
n/aoa 08 “Eaieoaeueiua aeiaeaiey”.

Ia?aiia/aeueiay noieiinoue iniiaiuo n?aaenoa ca ieionii eciina ia?acoao
eo inoaoi/ioth noieiinoue.

Noieiinoue aini?iecaiaenoaa iniiaiuo n?aaenoa a nia?aiaiiuo oneiaeyo
i?aaenoaaeyao niaie ainnoaiiaeoaeueioth noieiinoue. Ia?aiia/aeueiie
noieiinoueth -8-

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iniiaiuo n?aaenoa, i?eia?aoaiiuo i?aaei?eyoeai aei 1 yiaa?y 1995 a.,
yaeyaony eo ainnoaiiaeoaeueiay noieiinoue ii ?acoeueoaoai ia?aioeaiee ia
1 yiaa?y 1995 a.

Nienaiea cao?ao i?e aioo?aiiai ia?aiauaiee iniiaiuo n?aaenoa. Anee
iauaeo iniiaiuo n?aaenoa aeaiiioe?iaai, a caoai niiioe?iaai ia iiaii
ianoa, oi aai ia?aiia/aeueiay noieiinoue inoaaony iaeciaiiie. Cao?aou
aoaeoo ioianaiu ia oiaiueoaiea oiiaea iaeiieaiey eee ca n/ao /enoie
i?eauee i?aaei?eyoey. Ia ecaea?aeee i?iecaiaenoaa oaeea cao?aou ia
ioiinyo.

1.4 O/ao aii?oecaoeee iniiaiuo n?aaenoa.

A i?ioeanna yenieoaoaoeee iniiaiua n?aaenoaa oo?a/eaatho naie
oaoie/aneea naienoaa e ea/anoaa – eciaoeaathony. Ethaua iauaeou,
aoiaeyuea a ninoaa iniiaiuo n?aaenoa, e?iia caiee, iiaeaa?aeaiu
oece/aneiio e ii?aeueiiio eciino, oi anoue iiae aeeyieai oece/aneeo
nee, oaoie/aneeo e yeiiiie/aneeo oaeoi?ia iie iinoaiaiii oo?a/eaatho
naie naienoaa e i?eoiaeyo a iaaiaeiinoue. Yoi cia/eo, /oi iie ia iiaoo
auiieiyoue naie ooieoeee ec-ca oaoie/aneeo i?e/ei eee yeiiiie/aneie
iaauaiaeiinoe.

Ia oaiiu oece/aneiai eciina aeeytho neaaeothuea oaeoi?u:

– oneiaey yenieoaoaoeee e o?aiaiey iniiaiuo n?aaenoa;

– eioaineaiinoue eniieueciaaiey – noaiaiue caa?ocee, ?aaeeiu e
iniaaiiinoe oaoiieiae/aneeo i?ioeannia;

– noaiaiue caueou io aicaeaenoaey aiaoiae n?aaeu;

– ea/anoai iai?oaeiaaiey;

– eaaeeoeoee?iaaiiinoue ia?niiaea.

Oece/aneee eciin iiaeii /anoe/ii ainnoaiiaeoue, i?iecaaaey ?aiiio,
?aeiino?oe?oy e iiaea?iece?oy iniiaiua n?aaenoaa. Iaeiaei ni a?aiaiai
cao?aou ia ?aiiio ia ieoiathony, noaiiayony aaniieaciuie.

Ii?aeueiue eciin i?iyaeyaony eia/a, /ai oece/aneee. Iniiaiua oiiaeu ii
naiae eiino?oeoeee, i?iecaiaeeoaeueiinoe, ?anoiaeai ia ianeoaeeaaiea e
yenieoaoaoeeth ionoatho io naieo iiaaeoeo aiaeiaia. Aeaaiia a oii, /oi
iie ia niiniaiu auioneaoue i?iaeoeoeeth oaeiai ea/anoaa, eioi?oth iiaeii
auioneaoue ia aieaa nia?aiaiiie oaoieea. Nouanoaotho aeaa iniiaiua
i?e/eiu ii?aeueiiai eciina:

1) A neaaenoaee oaeaoaaeaiey iaoei e iai?oaeiaaiey ec-ca iiauoaiey
i?iecaiaeeoaeueiinoe o?oaea a io?anee, i?iecaiaeyuae aeaiiua iaoeiu e
iai?oaeiaaiea ( Ii?aeueiue eciin 1 oi?iu)

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2) A neaaenoaee aiaae?aiey oaoieee, iaoei e iai?oaeiaaiey aieaa
i?iecaiaeeoaeueiuo e aieaa yooaeoeaiuo (Ii?aeueiue eciin 2 oi?iu)

I?e ?anniio?aiee ii?aeueiiai eciina 2 oi?iu auaeaeytho : /anoe/iue,
iieiue eciin e ne?uooth oi?io eciina.

*anoe/iue ii?aeueiue eciin – /anoe/iay iioa?y iio?aaeoaeueiie
noieiinoe aeaiiie eaoaai?ee iniiaiuo n?aaenoa. Iiae iieiui ii?aeueiui
eciinii iiieiatho iieiia iaanoeaieaaiea iniiaiuo n?aaenoa, eiaaea
aeaeueiaeoay yenieoaoaoeey a ethauo oneiaeyo oauoi/ia. Ne?uoay oi?ia
ii?aeueiiai eciina iiae?acoiaaaao oa?ico iaanoeaieaaiey, a neaaenoaee
oiai, /oi oaea ooaa?aeaeaii caaeaiea ia ?ac?aaioeo iiaie aieaa
i?ia?anneaiie e yeiiiie/iie oaoieee.

E?iia oiai, nouanoaotho aua aeaa aeaea eciina, iiiyoea eioi?uo aeaii
a yeiiiieea: nioeeaeueiue e yeieiae/aneee eciin. Nioeeaeueiue
eciin aicieeaao a neaaenoaee oiai, /oi oa?yaony iio?aaeoaeueiay
noieiinoue , oae eae iiaay eaoaai?ey iniiaiuo n?aaenoa iaania/eaaao
aieaa aunieee o?iaaiue oaeiaeaoai?aiey nioeeaeueiuo iio?aaiinoae
?aaioieeia. Yeieiae/aneee eciin – yoi iioa?y iio?aaeoaeueiie noieiinoe,
a neaaenoaee oiai, /oi aeaiiay eaoaai?ey iniiaiuo n?aaenoa ia?anoaao
oaeiaeaoai?youe o?aaiaaiey io?aiu n?aaeu.

Neaaeiaaoaeueii, ia?eiaee/anee aicieeaao iaiaoiaeeiinoue caiaiyoue
iniiaiua oiiaeu, i?aaeaea anaai eo aeoeaioth /anoue, iiauie, aieaa
nia?aiaiiuie yecaiiey?aie.

Aeaiaaeiua n?aaenoaa, aiciauathuea cao?aou ia i?eia?aoaiea e nicaeaiea
iniiaiuo n?aaenoa e iai?aaeyaiua ia caiaio eo eciineaoeony yecaiiey?ia
iiauie, iiaoo auoue iieo/aiu oieueei ec au?o/ee ca ?aaeecoaiua oiaa?u e
oneoae. A noieiinoue oiaa?ia, iinooiathueo a ia?auaiea, aeeth/aaony e
/anoe/iia iiaaoaiea noieiinoe aeaenoaothueo iniiaiuo oiiaeia.
Yeiiiie/aneee iaoaieci iinoaiaiiiai ia?aiina noieiinoe iniiaiuo oiiaeia
ia aioiaue i?iaeoeo e iaeiieaiea aeaiaaeiiai oiiaea aeey caiaiu
eciioaiiuo yecaiiey?ia iacuaaaony aii?oecaoeeae. I?ioeann iaeiieaiey
aii?oecaoeeiiiiai oiiaea io?aaeaaony ia n/aoao aooaaeoa?neiai o/aoa.

Aeey o/aoa eciina (aii?oece?iaaiiie noieiinoe) iniiaiuo n?aaenoa ia
i?aaei?eyoeyo anao oi?i nianoaaiiinoe i?aaeoniio?ai ianneaiue,
?aaoee?othuee n/ao 02, a ?acaeoea

eioi?iai i?e iaiaoiaeeiinoe ioe?uaathony noan/aoa; 1 — “Eciin
nianoaaiiuo iniiaiuo n?aaenoa”, 2 — ” Eciin aeieain?i/ii a?aiaeoaiuo
iniiaiuo n?aaenoa”.

I?aaei?eyoey iaycaiu aaeaiany/ii ia/eneyoue eciin. Aaeaiany/ii aea noiiu
eciina, ia/eneaiiiai ii nianoaaiiui e aeieain?i/ii a?aiaeoaiui iniiaiui
n?aaenoaai niaeanii onoaiiaeaiiui ii?iai, i?aaei?eyoea aeeth/aao a
ecaea?aeee i?iecaiaenoaa

-10-

(aeaaao n/aoia 20 (“Iniiaiia i?iecaiaenoai”), 23 (“Aniiiiaaoaeueiia
i?iecaiaenoai”), 25 (“Iauai?iecaiaenoaaiiua ?anoiaeu”),
26(“Iauaoicyenoaaiiua ?anoiaeu”) , 43 (“Eiiia?/aneea ?anoiaeu”), 44(“
Ecaea?aeee ia?auaiey”), e?aaeeo noan/aoia 02-1, 02-2). Eciin iniiaiuo
n?aaenoa, caiyouo ia no?ieoaeuenoaa, inouanoaeyaiii oicyenoaaiiui
niiniaii, ioiinyo ia cao?aou ii eaieoaeueiui aeiaeaieyi (aeaaao n/aoa
08).

Anee i?aaei?eyoea naeaao ioaeaeueiua iauaeou nianoaaiiuo n?aaenoa a
oaeouoth a?aiaeo, oi ia/eneaiiue ii iei eciin iii aeeth/aao a ninoaa
aia?aaeecaoeeiiiuo iioa?ue (aeaaao noan/aoa 80-3, e?aaeeo n/aoa 02), a
iieo/aiioth a?aiaeioth ieaoo ioiineo e aia?aaeecaoeeiiiui aeioiaeai
(aeaaao noan/aoa 76-3, e?aaeeo noan/aoa 80-3:, aeaaao n/aoa 51, e?aaeeo
noan/aoa 76-3) . A oaaeeoea 1.1 i?eaaaeaiu i?iaiaeee ii eciino iniiaiuo
n?aaenoa.

Oaa.1.1 I?iaiaeee ii eciino iniiaiuo n?aaenoa.

? i/i Niaea?aeaiea iia?aoeee Ei??aniiiaee?othuea n/aoa

aeaaao e?aaeeo 1 2
3 4 1)Ia/eneyaony eciin ii iniiaiui
n?aaenoaai (?an/ao) 20,23,25, 02

26,44 2)Ia/eneyaony eciin ii iniiaiui n?aaenoaai,
ia?aaeaiiui a oaeouoth a?aiaeo (?an/ao) 80
023)Io?aaeaaony iaeiieaiiue eciin ii aeieain?i/iui a?aiaeiaaiiui
iniiaiui n?aaenoaai o a?aiaeaoi?a iinea eo iieiiai aueoia (iniiaaiea:
aeo ia?aaea/e)

02-2 02-14) Nienuaaaony iaeiieaiiue eciin ii
auauaathuei iniiaiuo n?aaenoa ( iniiaaiea: aeo auauoey)

02 475)Io?aaeaaony eiaeaenaoeey
aii?oecaoeeiiiuo io/eneaiee ( ?an/ao)

20,23,25, 87-1

26,44

E?aaeeoiaua iai?iou ii n/aoo 02 io?aaeathony a aeo?iaeao-i?aea?ao ?
10,10/1, aeaaaoiaua iai?iou- a ?acee/iuo aeo?iaeao-i?aea?ao a
caaeneiinoe io ei??aniiiaee?othueo n/aoia. Eae i?aaeei, yoi
aeo?iae-i?aea? ? 13, eioi?ue aaaeaony ii e?aaeeoo n/aoa 47. A nayce n
oai, /oi eciin ii iniiaiui n?aaenoaai iiaeao ia/eneyoueny oieueei aei
iiiaioa eo iieiie aii?oecaoeee, aeey eiio?iey iaiaoiaeeii a ea?oi/eao
o/aoa iniiaiuo n?aaenoa (IN-1) io?aaeaoue iaeaieeaaaiue eciin a oa/aiee
anaai ia?eiaea eo yenieoaoaoeee.

-11-

Eciin iniiaiuo n?aaenoa ia/eneytho a oa/aiea ii?iaoeaiiai n?iea eo
neoaeau (yenieoaoaoeee) eee n?iea, ca eioi?ue aaeainiaay noieiinoue
iniiaiuo n?aaenoa iieiinoueth aeeth/aia a ecaea?aeee i?iecaiaenoaa,
iinea /aai ia/eneaiey i?ae?auatho.

A ianoiyuaa a?aiy aeaenoaotho ooaa?aeaeaiiua I?aaeoaeuenoaii ?O ii?iu
aii?oecaoeeiiiuo io/eneaiee, eioi?ua aeeooa?aioee?iaaiu ii a?oiiai e
aeaeai iniiaiuo n?aaenoa. Ii?iu aii?oecaoeee onoaiiaeaiu a i?ioeaioao e
aaeainiaie noieiinoe iniiaiuo n?aaenoa. Ii?ia aii?oecaoeee iieacuaaao
neieueei i?ioeaioia io ia?aiia/aeueiie noieiinoe oiai eee eiiai
iniiaiiai n?aaenoaa i?aaei?eyoea aaeaaiaeii aeieaeii io/eneyoue a
aii?oecaoeeiiiue oiiae ( e?aaeeo n/aoa 02 ).

?an/ao noii aii?oecaoeee i?aaiecaoeee i?iecaiaeyo aaeaiany/ii a ?acia?a
1/12 aiaeiaie ii?iu e ioi?ieytho niaoeeaeueiie ?ac?aaioi/iie oaaeeoeae
“?an/ao eciina (aii?oecaoeee) iniiaiuo n?aaenoa” ( i?e aeo?iaeueii-
i?aea?iie oi?ia o/aoa) eee iaoeiia?aiiie aiaeiae/iiai niaea?aeaiey.

Ia i?aeoeea noiio aii?oecaoeee ca io/aoiue ianyoe ii?aaeaeytho
neaaeothuei ia?acii : e noiia aii?oecaoeee, ia/eneaiiie a i?ioeii
ianyoea, i?eaaaeytho noiio aii?oecaoeee ni noieiinoe iinooieaoeo
iniiaiuo n?aaenoa ca i?ioeie ianyoe e au/eoatho noiio aii?oecaoeee ni
noieiinoe iniiaiuo n?aaenoa, auauaoeo a i?ioeii ianyoea.

A ianoiyuaa a?aiy ( n 1yiaa?y 1998) a niioaaonoaee n oeacii i?aceaeaioa
?O io 8 iay 1996 ? 685 aeaenoaoao iiaue ii?yaeie ia/eneaiey
aii?oecaoeee. Iniiaiua n?aaenoaa, iiaeeaaeauea aii?oecaoeee
iauaaeeiythony a 3 a?oiiu. A oaaeeoea 1.2 aeaiu ninoaa eaaeaeie a?oiiu e
ii?ia aii?oecaoeee.

Oaa. 1.2 Ii?iu aii?oecaoeee

Iiia? a?oiiu Ninoaa a?oiiuIi?ia aii?oecaoeeeAeey iaeuo
i?aaei?eyoee ICaeaiey, nii?oaeaiey, eo no?oeoo?iua eiiiiiaiou
5% 6% IIEaaeiaie aaoio?ainii?o, eaaeee a?ociaie
aaoio?ainii?o, eiioi?neia iai?oaeiaaiea, iaaaeue, eiiiuethoa?iay oaoieea

25%

30% III Oaoiieiae/aneia, yia?aaoe/aneia, o?ainii?oiia e
eiia iai?oaeiaaiea e iaoa?eaeueiua aeoeau, ia aeeth/aiiua a ia?aua 2
a?oiiu

15%

18%

Ii iauaeoai aeeeeuiiai oiiaea e aiaoiaai aeaaiono?ienoaa noiia eciina
ia/eneyaony ii ii?iai aii?oecaoeeiiiuo io/eneaiee ia iieiia
ainnoaiiaeaiea

-12-

iniiaiuo oiiaeia a eiioea aiaea ia caaaeainiauo n/aoao 014 “Eciin
aeeeeuiiai oiiaea” e 015 “Eciin iauaeoia aiaoiaai aeaaiono?ienoaa”.

Ia/eneaiea eciina ii iinooieaoei (auauaoei) iniiaiui n?aaenoaai.
Ia/eneaiea eciina ii iniiaiui n?aaenoaai, aiiaue aaaaeaiiui a
yenieoaoaoeeth, ia/eiaaony n ia?aiai /enea ianyoea, neaaeothuaai ca
ianyoeai eo aaaaeaiey e yenieoaoaoeeth, a ii auauaoei i?ae?auaaony n
ia?aiai /enea ianyoea, neaaeothuaai ca ianyoeai auauoey.

Ii iieiinoueth aii?oece?iaaiiui iniiaiui n?aaenoaai ia/eneaiea eciina
i?ae?auaaony n ia?aiai /enea ianyoea, neaaeothuaai ca iineaaeiei
ianyoeai, a eioi?ii noieiinoue yoeo n?aaenoa auea iieiinoueth ia?aianaia
ia noieiinoue i?iaeoeoeee (?aaio, oneoa).

Neo/ae, eiaaea eciin ia ia/eneyaony. Eciin ia ia/eneyaony oieueei ai
a?aiy i?iaaaeaiey ?aeiino?oeoeee e oaoie/aneiai ia?aaii?oaeaiey iniiaiuo
n?aaenoa n iieiie eo inoaiiaeie, i?e eo ia?aaiaea a onoaiiaeaiiii
ii?yaeea ia eiina?aaoeeth. Ia a?aiy ?aeiino?oeoeee e oaoie/aneiai
ia?aaii?oaeaiey i?iaeeaaaaony ii?iaoeaiue n?ie neoaeau iniiaiuo
n?aaenoa. Eciin ia ia/eneyaony ia i?iaeoeoeaiue neio, aoeaieia, ieaiae,
aieia, aeaeeioa/iua oiiaeu, nii?oaeaiey ai?iaeneiai aeaaiono?ienoaa e
aaoiiiaeeueiua aei?iae iauaai iieueciaaiey, oiiaeu, ia?aaaaeaiiua ia
eiina?aaoeeth, caiaeueiua o/anoee, iaoiaeyueany a nianoaaiiinoe
i?aaiecaoeee e ca/eneaiiua a ninoaa iniiaiuo n?aaenoa.

Ii?ia eciina ii eiii?oiiio iai?oaeiaaieth. Eciin iniiaiuo n?aaenoa,
iinooieaoeo ii eiii?oo, neaaeoao ia/eneyoue ii ii?iai aii?oecaoeeiiiuo
io/eneaiee ia aiaeiae/iua iniiaiua n?aaenoaa, auioneaaiua a ?innee.

Ia/eneaiea eciina ii iauaeoai iniiaiuo n?aaenoa, ia ieii/aiiuo
no?ieoaeuenoaii (ia ioi?ieaiiuo aeoaie i?eaiee), ii oaeoe/anee
yenieoaoe?oaiui. Ii oaeei iauaeoai eciin ia/eneytho a iauai ii?yaeea: n
ia?aiai /enea ianyoea, neaaeothuaai ca ianyoeai aaiaea a yenieoaoaoeeth.
Iniiaaieai aeey ia/eneaiey eciina yaeyaony ni?aaea i noieiinoe yoeo
iauaeoia (eo /anoae) ii aeaiiui o/aoa eaieoaeueiuo aeiaeaiee (ia n/aoa
08).

I?e ioi?ieaiee aeoaie i i?eaiea aaiaea a aeaenoaea yoeo iauaeoia e
ca/eneaiee eo a ninoaa iniiaiuo n?aaenoa ?aiaa ia/eneaiioth noiio
ooi/iytho. I?aaenoaaeyaony ii?aaaeaiiui a yoii neo/aa aeiiieieoaeueii e
n/aoo 02 ioe?uoue noan/ao “Eciin ii iauaeoai iniiaiuo n?aaenoa, ia
ieii/aiiuo no?ieoaeuenoaii”.

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2. Iaoiaeu ia/eneaiey aii?oecaoeee.

2.1 ?aaiiia?iue iaoiae ia/eneaiey aii?oecaoeee

?aaiiia?iui iacuaaaony iaoiae ia/eneaiey aii?oecaoeee, i?e eioi?ii
noieiinoue iauaeoa iniiaiuo n?aaenoa, ca au/aoii aai eeeaeaeaoeeiiiie
noieiinoe ia/eneyaony a ?aaiie i?iii?oeee ii ia?eiaeai ia i?ioyaeaiee
n?iea yenieoaoaoeee. Yoi iaeaieaa i?inoie e /anoi ano?a/athueeny niinia
?an/aoa. I?ioeann ii?aaeaeaiey aiaeiauo aii?oecaoeeiiiuo io/eneaiee
aeeth/aao 3 iniiaiuo iiiaioa:

1) Noieiinoue iauaeoa iniiaiuo n?aaenoa

2) Iieo/aiiay a ?acoeueoaoa ioeaiee i?iaeieaeeoaeueiinoue n?iea
yenieoaoaoeee

3) Iieo/aiiay a ?acoeueoaoa ioeaiee aaee/eia eeeaeaeaoeeiiiie noieiinoe
iauaeoa, o.a. iaeeaeaaiay noieiinoue io aai ?aaeecaoeee ii enoa/aieth
n?iea yenieoaoaoeee.

Noieiinoue iauaeoa iniiaiuo n?aaenoa ii?aaeaeyaony ia iniiaa ?aiiaa
eceiaeaiiuo i?eioeeiia. N?ie yenieoaoaoeee e eeeaeaeaoeeiiiay noieiinoue
aeieaeiu auoue ii?aaeaeaiu a iiiaio aai i?eia?aoaiey. Neaaeoao
i?eciaoue, /oi ia i?aeoeea i?iaanoe iiaeiaioth ioeaieo aeiaieueii
neiaeii, e caeanue iiaoo auoue naeaeaiu iaeioi?ua i?iecaieueiua
aeiiouaiey.

Noiia aii?oecaoeeiiiuo io/eneaiee ca aiae ii iaoiaeo ?aaiiia?iiai
ia/eneaiey aii?oecaoeee ?ann/eouaaaony neaaeothuei ia?acii:

Noieiinoue i.n – Eeeaeaeaoeeiiiay noieiinoue

Aii?oecaoeey ca aiae = N?ie
yenieoaoaoeee i.n.

A /eneeoaea iaoiaeeony noiia, ia eioi?oth ia/eneyaony aii?oecaoeey
(iia ?aaia noieiinoe aeoeaa ca au/aoii aai eeeaeaeaoeeiiiie noieiinoe).
Aii?oece?oaiay noieiinoue i?aaenoaaeyao niaie iieo/aiioth a ?acoeueoaoa
ioeaiee /anoue iieiie ia?aiia/aeueiie noieiinoe iauaeoa iniiaiuo
n?aaenoa, eioi?ay ia i?ioyaeaiee n?iea aai yenieoaoaoeee aoaeao nienaia
eae aii?oecaoeeiiiua io/eneaiey.

I?e ia/eneaiee aii?oecaoeee oaeaea i/aiue /anoi eniieuecotho oaeia
iiiyoea eae ii?ia aii?oecaoeee. Ii?iu aii?oecaoeee onoaiiaeaiu a
i?ioeaioao e aaeainiaie noieiinoe iniiaiuo n?aaenoa. Ii?ia aii?oecaoeee
iieacuaaao neieueei i?ioeaioia io ia?aiia/aeueiie noieiinoe oiai eee
eiiai iniiaiiai n?aaenoaa i?aaei?eyoea aaeaaiaeii aeieaeii io/eneyoue a
aii?oecaoeeiiiue oiiae ( e?aaeeo n/aoa 02 ). Ii?ia aii?oecaoeee
?ann/eouaaaony ii neaaeothuae oi?ioea:

100

Ii?ia aii?oecaoeee = n?ie aii?oecaoeee

-14-

I?eia? 2.1 ?anniio?ei eiie?aoii i?aaei?eyoea e ia aai i?eia?a
i?iecaaaeai ?an/ao aii?oecaoeeiiiuo io/eneaiee, eniieuecoy ?acee/iua
iaoiaeu aa ia/eneaiey. ?anniio?ei i?aaei?eyoea AICO “AEeaoeaaneee
caaiae no?ieoaeueiuo iaoa?eaeia”. I?aaei?eyoea i?iecaiaeeo ianeieueei
aeaeia i?iaeoeoeee, a oii /enea e no?ieoaeueiua ee?ie/e. A i?iecaiaenoaa
eniieuecothony i?annu aeey i?iecaiaenoaa ea?aie/aneiai e neeeeaoiiai
ee?ie/a. Ia?aiia/aeueiay noieiinoue iaeiiai i?anna – 16000 ?oaeae. N?ie
yenieoaoaoeee i?anna –12,5 eao i?e ii?ia aii?oecaoeeiiiuo io/eneaiee 8%
a aiae. Anaai ia i?aaei?eyoee yenieoaoe?oaony 12 oaeeo i?annia. Iinea
yenieoaoaoeee i?anna aai iiaeii naeaoue ia iaoaeeieii, i?e/ai au?o/ea n
iaeiiai noaiea ninoaaeo 1000 ?oaeae. Oaeei ia?acii, aiaeiaie ?acia?
aii?oecaoeeiiiuo io/eneaiee aeey iaeiiai i?anna ninoaaeo
(16000-1000)*0.08= 1200 ?oaeae a aiae, ia ana i?annu aiaeiaay noiia
aii?oecaoeee ninoaaeo 12*1200=14440 ?oaeae. Aaeaiany/iua io/eneaiey i?e
yoii ninoaayo 1200/12=100 ca iaeei i?ann e 1200 ?oaeae ca ana i?annu.

Ia aeaiiii i?aaei?eyoee noiio aii?oecaoeee ca io/aoiue ianyoe
ii?aaeaeytho neaaeothuei ia?acii : e noiia aii?oecaoeee, ia/eneaiiie a
i?ioeii ianyoea, i?eaaaeytho noiio aii?oecaoeee ni noieiinoe iinooieaoeo
iniiaiuo n?aaenoa ca i?ioeie ianyoe e au/eoatho noiio aii?oecaoeee ni
noieiinoe iniiaiuo n?aaenoa, auauaoeo a i?ioeii ianyoea. Oae, anee a
aeaiiii ianyoea ( a ia?oa ) auauei 3 noa?uo i?anna e iinooieei 3 iiauo
iiaea?iece?iaaiiuo i?anna ( n aii?oece?oaiie noieiinoueth 18000, n?ieii
yenieoaoaoeee 10 eao, n ii?iie aii?oecaoeee 10% a aiae ), oi
aii?oecaoeey ca ianyoe ninoaaeo: 1200 – 3*100 + 3*(18000*0.1/12) =1350
?oaeae. I?eia? caiene a ?an/aoiii aeo?iaea aii?oecaoeee i?eaaaeai a
I?eeiaeaiee 1.

2.2 Iaoiaeu onei?aiiie aii?oecaoeee

Ia?yaeo ?aaiiia?iui iaoiaeii ia/eneaiey aii?oecaoeee nouanoaoao
aua ianeieueei iaoiaeia, iauaaeeiaiiuo a a?oiio iaoiaeia onei?aiiie
aii?oecaoeee. A /anoiinoe, aeaenoaothuea a ?inneeneie Oaaea?aoeee
caeiiiaeaoaeuenoaa e iieiaeaiey ?ac?aoatho i?eiaiyoue iaoiaeu
onei?aiiie aii?oecaoeee noauaeoai iaeiai i?aaei?eieiaoaeuenoaa ii
iaeioi?ui aeaeai iniiaiuo n?aaenoa.

Iieiaeaiea ?ac?aoaao inouanoaeyoue onei?aiioth aii?oecaoeeth
aeoeaiie /anoe iniiaiuo n?aaenoa (ca onoaiiaeaiiui eneeth/aieai),
aaaaeaiiuo a aeaenoaea iinea 1 yiaa?y 1991 aiaea. Onei?aiiay
aii?oecaoeey iiaeao i?iecaiaeeoueny i?aaiecaoeeyie ii iniiaiui
n?aaenoaai, eniieuecoaiuo aeey oaaee/aiey auionea n?aaenoa
au/eneeoaeueiie

-15-

oaoieee, iiauo i?ia?anneaiuo aeaeia iaoa?eaeia, i?eai?ia e
iai?oaeiaaiey, ?anoe?aiey yenii?oa i?iaeoeoeee a neo/ayo, eiaaea eie
inouanoaeyaony ianniaay caiaia eciioaiiie e ii?aeueii onoa?aaoae oaoieee
iiaie, aieaa i?iecaiaeeoaeueiie ( i?e niaeaniaaiee yoiai aii?ina n
Ieiyeiiiieee ?O e Ieioeiii ?O).

Eceiaeaiiue a Iieiaeaiee ii?yaeie ia/eneaiey onei?aiiie
aii?oecaoeee ooi/iai iinoaiiaeaieai I?aaeoaeuenoaa ?inneeneie
Oaaea?aoeee io 19 aaaonoa 1994 a. ? 967 “Ia eniieueciaaiee iaoaiecia
onei?aiiie aii?oecaoeee e ia?aioeaiea iniiaiuo oiiaeia”.

Iinoaiiaeaieai ? 967 a oeaeyo nicaeaiey oneiaee aeey ?acaeoey
aunieioaoiieiae/iuo io?aneae yeiiiieee e aiaae?aiey yooaeoeaiuo iaoei e
iai?oaeiaaiey i?aaeinoaaeaii i?aai i?aaiecaoeeyi i?eiaiyoue iaoaieci
onei?aiiie aii?oecaoeee aeoeaiie /anoe i?iecaiaenoaaiiuo iniiaiuo
n?aaenoa.

Ia?a/aiue aunieioaoiieiae/iuo io?aneae e yooaeoeaiuo aeaeia iaoei e
iai?oaeiaaiey, ii eioi?ui i?eiaiyaony iaoaieci onei?aiiie aii?oecaoeee,
onoaiaaeeaaaony oaaea?aeueiuie i?aaiaie eniieieoaeueiie aeanoe.

I?e aaaaeaiee onei?aiiie aii?oecaoeee i?eiaiyaony ?aaiiia?iue (
eeiaeiue ) iaoiae aa en/eneaiey, i?e eioi?ii ooaa?aeaeaiiay a
onoaiiaeaiiii ii?yaeea ii?ia aiaeiauo aii?oecaoeeiiiuo io/eneaiee
oaaee/eaaaony ia eiyooeoeeaio onei?aiey a ?acia?a ia auoa 2.

Iaiaoiaeeiinoue i?eiaiaiey iaoaiecia onei?aiiie aii?oecaoeee a
aieueoai ?acia?a niaeaniauaaaony n oeiainiauie i?aaiaie noauaeoia
?inneeneie Oaaea?aoeee.

A niioaaonoaee n Oaaea?aeueiui caeiiii “I ainoaea?noaaiiie
iiaeaea?aeea iaeiai i?aaei?eieiaoaeuenoaa a ?inneeneie Oaaea?aoeee ” io
14 ethiy 1995a. ? 88-OC noauaeou iaeiai i?aaei?eieiaoaeuenoaa ai?aaa
i?eiaiyoue onei?aiioth aii?oecaoeeth iniiaiuo i?iecaiaenoaaiiuo n?aaenoa
n ioianaieai cao?ao ia ecaea?aeee i?iecaiaenoaa a ?acia?a, a aeaa ?aca
i?aauoathuai ii?iu, onoaiiaeaiiua aeey niioaaonoaothueo aeaeia iniiaiuo
n?aaenoa.

Ia?yaeo n i?eiaiaieai iaoaiecia onei?aiiie aii?oecaoeee noauaeou
iaeiai i?aaei?eieiaoaeuenoaa iiaoo aeiiieieoaeueii eae aii?oecaoeeiiiua
io/eneaiey nienuaaoue aei 50 i?ioeaioia ia?aiia/aeueiie noieiinoe
iniiaiuo n?aaenoa ni n?ieii neoaeau nauoa o?ao eao.

I?e i?ae?auaiee aeayoaeueiinoe iaeiai i?aaei?eyoey aei enoa/aiey
iaeiiai aiaea n iiiaioa aaiaea a aeaenoaee noiiu aeiiieieoaeueii
ia/eneaiiie aii?oecaoeee iiaeeaaeao

-16-

ainnoaiiaeaieth ca n/ao oaaee/aiey aaeiaie i?eauee i?aaei?eyoey (
aeaaaootho n/ao 02 e e?aaeeootho n/ao 80).

Oaaee/aiiua aii?oecaoeeiiiua io/eneaiey i?iecaiaeyony a oa/aiee
iiaiai ?an/aoiiai aii?oecaoeeiiiiai n?iea eo neoaeau aei iieiiai
ia?aianaiey anae noieiinoe ia ecaioiaeyaioth i?iaeoeoeeth eee
ieacuaaaiua oneoae e io?aaeathony a aooaaeoa?neii o/aoa ii e?aaeeoo
n/aoa 02 “Eciin iniiaiuo n?aaenoa” e aeaaaoo n/aoia cao?ao ia
i?iecaiaenoai a onoaiiaeaiiii ii?yaeea.

Anee i?aaiecaoeey i?eieiaao ?aoaiea i i?eiaiaiee iaoaiecia
onei?aiiie aii?oecaoeee aeoeaiie /anoe i?iecaiaenoaaiiuo iniiaiuo
n?aaenoa ( a i?aaeaeao onoaiiaeaiiiai ia?a/iy aunieioaoiieiae/iuo
io?aneae e yooaeoeaiuo aeaeia iaoei e iai?oaeiaaiey), oi iii aeieaeii
auoue ioi?ieaii eae yeaiaio o/aoiie iieeoeee.

?aoaiea i i?eiaiaiee iaoaiecia onei?aiiie aii?oecaoeee a iany/iue
n?ie aeiaiaeyony i?aaiecaoeeyie aei niioaaonoaothueo iaeiaiauo i?aaiia.

Aii?oecaoeeiiiua io/eneaiey, ia/eneaiiua onei?aiiui iaoiaeii,
eniieuecothony i?aaiecaoeeyie no?iai ii oeaeaaiio iacia/aieth. A neo/aa
eo iaoeaeaaiai eniieueciaaiey aeiiieieoaeueiay noiia aii?oecaoeee,
niioaaonoaothuay ?an/aoo ii onei?aiiiio iaoiaeo, aeeth/aaony a
iaeiaiiaeaaaaioth aaco e iiaeeaaeeo iaeiaiiaeaaeaieth a niioaaonoaee n
aeaenoaothuei caeiiiaeaoaeuenoaii.

Iinoaiiaeaieai ? 967 ?ac?aoaii i?aaiecaoeeyi i?eiaiyoue n 1 ethey
1994 a. iiieaeathuea eiyooeoeeaiou e aii?oecaoeeiiiui io/eneaieyi a
?acia?a aei 0,5 a neo/ayo, eiaaea oeiainiai-yeiiiie/aneea iieacaoaee
i?aaiecaoeee iinea ia?aioeaiee iniiaiuo n?aaenoa nouanoaaiii
oooaeoathony.

I?e ?aoaiee aii?ina i aaaaeaiee onei?aiiie aii?oecaoeee eee
i?eiaiaiee iiieaeathueo eiyooeoeeaioia eciin neaaeoao eiaoue a aeaeo,
/oi ia/eneaiiay noiia eciina aeeyao ia aaee/eio naaanoieiinoe
i?iaeoeoeee, ia i?eaueue e ia noiio eueaio ii iaeiao ia i?eaueue ii
eaieoaeueiui aeiaeaieyi.

?anniio?ei ianeieueei iaoiaeia ia/eneaiey onei?aiiie aii?oecaoeee.

Eeiaeiue iaoiae aii?oecaoeee. Ii?ia aii?oecaoeeiiiuo io/eneaiee
oaaee/eaaaony aeey nie?auaiey n?iea aii?oecaoeee. Iiauoaiiay
aaeaiany/iay ii?ia i?eiaiyaony aeey ?aaiiia?iiai ?an/aoa noiiu
aii?oecaoeeiiiuo io/eneaiee ca eaaeaeue ianyoe aei iieiiai iaeiieaiey
eciina, ?aaiiai aii?oece?oaiie noieiinoe iauaeoa eee aei ioiaiu
iiauoaiiie ii?iu aii?oecaoeee. Iaaeinoaoie iaoiaea –a ?aaiiaaeeeinoe
noiiu io/eneaiee a ia/aea e a eiioea aii?oece?oaiiai ia?eiaea, a oaeaea
a oii, /oi

-17-

ia?eiae yenieoaoaoeee iauaeoa i?aauoatho aai aii?oecaoeeiiiue ia?eiae.
Anoanoaaiii i?aaeiieiaeeoue, /oi a ia/aeueiue ia?eiae yenieoaoaoeee
iaoei e iai?oaeiaaiey eo ioaea/a iaiiiai auoa, /oi aeieaeii o/eouaaoueny
a iaoiaeeea onei?aiiie aii?oecaoeee.

Iaeeiaeiue iaoiae nieaeathuaainy inoaoea aii?oece?oaiie noieiinoe.
Ii?ia aii?oecaoeeiiiuo io/eneaiee oaaee/eaaaony a aeaa eee aieaa ?ac e
i?eiaiyaony aeey ?an/aoa aiaeiaie noiiu aii?oecaoeeiiiuo io/eneaiee. A
eaaeaeii iineaaeothuai aiaeo aii?oece?oaiay noieiinoue iauaeoa
oiaiueoaaony ia noiio iaeiieaiiuo aii?oecaoeeiiiuo io/eneaiee. Aiaeiaay
noiia aii?oecaoeeiiiuo io/eneaiee onoaiaaeeaaaony oiiiaeaieai iiauoaiiie
ii?iu aii?oecaoeee ia aii?oece?oaioth noieiinoue iauaeoa, au/eneaiioth
aeey aeaiiiai aiaea. Aaeaiany/iua aii?oecaoeeiiiua io/eneaiey
ii?aaeaeythony iooai aeaeaiey eo aiaeiaie noiiu ia 12.

I?eia? 2.2. ?anniio?ei i?aaeuaeouee i?eia? e aeey ?an/aoa
i?eiaiei auoaiienaiiua iaoiaeu onei?aiiie aii?oecaoeee. Aii?oece?oaiay
noieiinoue 15000 ?oaeae. Ii?ia aii?oecaoeee ooaa?aeaeaiiay – 8% a aiae.
Ii?iaeueiue n?ie yenieoaoaoeee – 12,5 aiaea. I?eiaiei onei?aiioth
aii?oecaoeeth n iiauoaieai ii?iu aii?oecaoeee a :

Aa?eaio A – a 2,5 ?aca

Aa?eaio A – a 5 ?ac.

?an/ao aii?oecaoeeiiiuo io/eneaiee i?eaiaeeony a oaaeeoea 2.1.

Oaa.2.1 ?an/ao aii?oecaoeeiiiuo io/eneaiee.

Aiae Aa?eaio A

Aii?o. Ii?ia Aiaeiaay

Noieiinoue io/eneaiee noiia io/ene.
Aa?eaio A

Aii?o. Ii?ia Aiaeiaay

Noieiinoue io/eneaiee noiia io/en.

1-e15000203000150004060002-e1200020
240090004036003-e960020192054004021604-e76802015363240/2-16205-e61442012
291620-16206-e4915/4-12297-e3686-12298-e2457-12299-e1228-1228Eoiai150001
5000

-18-

Iaoiae aeea?anneaiie ii?iu aii?oecaoeee. Onoaiaaeeaaaony
iiauoaiiay ii?ia aii?oecaoeee aeey ?an/aoa noiiu aii?oecaoeeiiiuo
io/eneaiee ia?aiai aiaea, eioi?ay iineaaeiaaoaeueii nieaeaaony a
eaaeaeii neaaeothuai aiaeo ii aua?aiiiio i?aaeeo nieaeaiey. Iany/iay
ii?ia aii?oecaoeeiiiuo io/eneaiee ii?aaeaeyaony eae iaeia aeaaiaaeoeaoay
aiaeiaie ii?iu, a eaaeaeii aiaeo ioaeaeueii.

I?eia? 2.3 I?eaaaeai i?eia? ?an/aoa aii?oecaoeeiiiuo io/eneaiee aeey
aua?aiiiai i?aaei?eyoey iaoiaeii aeea?anneaiie ii?iu aii?oecaoeee.
?anniio?ei aeaa i?eia?a ( A e A). ?acoeueoaou i?eaiaeyony a oaaeeoea 2.2

Oaa.2.2 ?an/ao aii?oecaoeeiiiuo io/eneaiee iaoiaeii
aeea?anneaiie ii?iu.

Aiae Aa?eaio A

Aii?o. Ii?ia Aiaeiaay

Noieiinoue io/eneaiee noiia io/ene.
Aa?eaio A

Aii?o. Ii?ia Aiaeiaay

Noieiinoue io/eneaiee noiia io/en.
1-e15000507500150003045002-e1500025
3750150002537503-e1500012,51875150002030004-e150006,25937,5150001522505-
e150006,25937,515000101500Eoiai1001500010015000 Iaoiae noiie?iaaiey
/enae. Ii?ia aii?oecaoeee a eaaeaeii aiaeo ii?aaeaeyaony eae aeiey a
aii?oece?oaiie noieiinoe, inoathuayny aei eiioea n?iea aii?oecaoeee.
Aeiey ii?aaeaeyaony aeaeaieai eiee/anoaa iieiuo eao, inoaaoeony aei
ieii/aiey aii?oecaoeeiiiuo io/eneaiee ia noiio aiaeiauo /enae,
ninoaaeythueo n?ie aii?oecaoeee. Aaeaiany/iay ii?ia aii?oecaoeee
io/eneaiee a eaaeaeii aiaeo ii?aaeaeyaony iooai aeaeaiey aiaeiaie ii?iu
ia 12.

I?eia? 2.4. I?iaaaeai ?an/ao aii?oecaoeeiiiuo io/eneaiee ii iaoiaeo
noiie?iaaiey /enae. A oaaeeoea 2.3 i?eaiaeeony i?eia? ?an/aoa aiaeiauo
ii?i aii?oecaoeee iaoiaeii noiie?iaaiey /enae, enoiaey ec n?iea
aii?oecaoeee i?anna a oa/aiee iyoe eao.

-19-

Oaa.2.3 ?an/ao aii?oecaoeeiiiuo io/eneaiee iaoiaeii noiie?iaaiey
/enae.

AiaeAii?oece?oaiay noieiinoue Aiaeiaay aeiey aii?oecaoeeeIi?ia
aii?oecaoeee

a %Aiaeiaay noiia aii?oecaoeeiiiuo
io/eneaiee1-e150005/1533,350002-e150004/1526,640003-e150003/152030004-e1
50002/1513,320005-e150001/156,81000Eoiai110015000

2.3 Ae?oaea iaoiaeu ia/eneaiey aii?oecaoeee.

Anoue e ae?oaea iaoiaeu ?an/aoa aii?oecaoeee, i?eiaiyaiua
i?aaei?eyoeyie a eiie?aoiuo oicyenoaaiiuo neooaoeeyo.

Ana ?anniao?eaaaiua aei neo ii? iaoiaeu ia/eneaiey aii?oecaoeee
iniiauaathony ia n?iea yenieoaoaoeee iauaeoa, au?aaeaiiiai a aiaeao.
*anoi ieacuaaaony i?aaeii/oeoaeueiae au?aceoue aai a aaeeieoeao,
oa?aeoa?ecothueo iauai oicyenoaaiiie aeayoaeueiinoe iauaeoa, e
niioaaonoaaiii ?ann/eouaaoue aii?oecaoeeiiiua io/eneaiey.

Iaoiaeu ia/eneaiey aii?oecaoeee, iniiaaiiua ia iieacaoaeyo iauaia
oicyenoaaiiie aeayoaeueiinoe iauaeoa iniiaiuo n?aaenoa. Iaoiaeu
iiaeiaiiai ?iaea i?aaeiieaaatho ?an/ao aii?oecaoeeiiiuo io/eneaiee ia
iniiaa n?iea yenieoaoaoeee iauaeoa, ecia?aiiiai a aaeeieoeao,
oa?aeoa?ecothueo iauai oicyenoaaiiie aeayoaeueiinoe iauaeoa. Yoio iauai
iiaeao auoue au?aaeai a aaeeieoeao auionea i?iaeoeoeee eee a /anao
i?aaeiieaaaaiie yenieoaoaoeee iauaeoa iniiaiuo n?aaenoa.

I?eia? 2.5 I?aaei?eyoea caeoieei ena?ien CANON 3A aeey ioaeaea
ia?eaoeiaa. Noieiinoue ena?iena 3500 ?oaeae, ena?ien niiniaai i?iecaanoe
250000 eiiee e ?aaioaoue iai?a?uaii ia i?ioyaeaiee 6000 /ania. Ii?ia
aii?oecaoeee ia oie eee eiie iniiaa iiaeao auoue ii?aaeaeaia neaaeothuei
ia?acii: 3500 / 250000 = 0,014 ?oa./eiiey;

3500 / 6000 = 0.583 ?oa.//an. A oaaeeoea 2.4 i?eaaaeai i?eia? ?an/aoa
aii?oecaoeee a oa/aiea o?ao aiaeia iaoiaeii, iniiaaiiii ia iieacaoaeyo
?aaiou ( /enei eiiee e eiee/anoai i?i?aaioaiiuo /ania).

-20-

Oaa. 2.4 Aii?oecaoeeiiiua io/eneaiey ii eoiaai ?aaiou
iniiaiiai n?aaenoaa.

Aiae*enei eiieeAii?oecaoeeiiiua

Io/eneaieyI?i?aaioaii /aniaAii?oecaoeeiiiua

Io/eneaiey1-ue550007701500874.52-ie6000084018501078.553-ee45000630130075
7.9

Oioy a ianoiyuai i?eia?a auee ?anniio?aiu aeaa iniiau aeey
ia/eneaiey aii?oecaoeee iaeiia?aiaiii, ia i?aeoeea i?aaei?eyoea aeieaeii
aua?aoue iaeei ec iieacaoaeae, oa?aeoa?ecothuee iauai oicyenoaaiiie
aeayoaeueiinoe iauaeoa iniiaiiai n?aaenoaa. Neaaeoao n?aaieoue aeeyiea
?anniio?aiiuo iaoiaeia ia oeiainiaoth io/aoiinoue i?aaei?eyoey n
aeeyieai ia iaa iaoiaea ?aaiiia?iiai ia/eneaiey aii?oecaoeee. Iaoiaeu
ia/eneaiey aii?oecaoeee, iniiaaiiua ia iieacaoaeyo iauaia oicyenoaaiiie
aeayoaeueiinoe iauaeoa iniiaiuo n?aaenoa, aeatho iinoiyiioth ii?io a
?an/aoa ia aaeeieoeo niioaaonoaothuaai iieacaoaey ( a iaoai i?eia?a – ia
1 eiieth eee ia 1 /an), ii aaee/eia aiaeiauo aii?oecaoeeiiiuo io/eneaiee
aoaeao aa?uee?iaaoue ii aiaeai, oae eae iauai oicyenoaaiiie
aeayoaeueiinoe iauaeoa a eaaeaeii ec ieo iaiaeeiaeia. Ionthaea aeaeii,
/oi iaoiaeu ia/eneaiey aii?oecaoeee ia iniiaa iieacaoaeae iauaia
oicyenoaaiiie aeayoaeueiinoe oianoiu a neo/aa ia?aie/aiey n?iea
yenieoaoaoeee iauaeoa i?aeiouanoaaiii oece/aneeie i?e/eiaie e eciaiaiey
iauaia oicyenoaaiiie aeayoaeueiinoe oaeiai aeoeaa ii aiaeai.

Ia/eneaiea aii?oecaoeee ca iaiieiue ia?eiae. ?anniao?eaay iaoiaeu
ia/eneaiey aii?oecaoeee, iu aei neo ii? i?aaeiieaaaee, /oi iauaeo
i?eia?aoaaony a ia/aea aiaea e eae ?anoiaeu o/eouaathony iieiua
aii?oecaoeeiiiua io/eneaiey ca aiae. Iaeiaei iauaeou iniiaiuo n?aaenoa
iau/ii i?eia?aoathony ia i?ioyaeaiee anaai aiaea, neaaeiaaoaeueii, iaaei
noi?ioee?iaaoue i?aaeea aeey ii?aaeaeaiey aaee/eiu aii?oecaoeeiiiuo
io/eneaiee a iiaeiaiuo neooaoeeyo. Ieaea i?eaiaeyony iaeaieaa /anoi
eniieuecoaiua aa?eaiou:

1. Ia/eneaiea aii?oecaoeee ii aeeaeaeoaio iieiiio ianyoeo. Ii
i?eia?aoaiiiio 15 /enea ethaiai ianyoea eee ?aiaa iauaeoo aii?oecaoeee
ia/eneyaony iieiinoueth ca yoio ianyoe. Ii iauaeoo, i?eia?aoaiiiio
iicaeiaa 15 /enea ethaiai ianyoe, aii?oecaoeey ca yoio ianyoe ia
ia/eneyaony.

2. Ia/eneaiea aii?oecaoeee ii aeeaeaeoaio iieiiio aiaeo. Ii
i?eia?aoaiiiio a ia?aie iieiaeia oeiainiaiai aiaea iauaeoo iniiaiuo
n?aaenoa ia/eneyaony iieiay

-21-

noiia aiaeiaie aii?oecaoeee. Anee aea iauaeo aue i?eia?aoai ai aoi?ie
iieiaei aiaea, oi ca yoio aiae aii?oecaoeey ii iaio ia ia/eneyaony. A
neo/aa ?aaeecaoeee iauaeoa ai aoi?ie iieiaeia oeiainiaiai aiaea
aii?oecaoeey ii iaio ia/eneyaony iieiinoueth ca aiae. Iaiai?io, anee
iauaeo aue ?aaeeciaai a ia?aie iieiaeia aiaea, oi aii?oecaoeey ii iaio
ia ia/eneyaony.

3. Io?aaeaiea 1 / 2 noiiu aiaeiauo aii?oecaoeeiiiuo io/eneaiee ii anai
iniiaiui n?aaenoaai, i?eia?aoaiiui eee ?aaeeciaaiiui ia i?ioyaeaiee
aiaea. A aeaiiii neo/aa oi/iue n?ie ia ea?aao ?iee. Eae i?e
i?eia?aoaiee, oae e i?e ?aaeecaoeee iauaeoa iniiaiuo n?aaenoa
io?aaeaaony iieiaeia aiaeiaie noiiu aii?oecaoeeiiiuo io/eneaiee.

I?eia? 2.6 I?aaei?eyoea caeoieei 28 naioya?y 1994 aiaea noaiie ii
oeaia 6000 ?oaeae. I?aaeiieaaaaiue n?ie yenieoaoaoeee – 3 aiaea.
Aii?oecaoeeiiiua io/eneaiey ii iaoiaeo ?aaiiia?iiai io/eneaiey
i?eaaaeaiu a oaaeeoea 2.5:

Oaaeeoea 2.5. ?an/ao aii?oecaoeee ii iaiieiiio ia?eiaeo.

AiaeIi aeeaeaeoaio iieiiio ianyoeoIi aeeaeaeoaio iieiiio aiaeoIo?aaeaiea
1 / 2 noiiu aiaeiauo aii?oecaoeeiiiuo io/eneaiee 1994
50010410001995200020002000199620002200020001997150032000510006

1 3/12 * 6000 / 3

2 6000/3

3 9/12 * 6000/3

4iauaeo i?eia?aoai ai aoi?ie iieiaeia aiaea, aii?oecaoeeiiiua
io/eneaiey=0

5iauaeo i?iaeai ai aoi?ie iieiaeia, aii?oecaoeeiiiua io/eneaiey =2000

6iauaeo i?eia?aoai eee ?aaeeciaai a oaeouai aiaeo, aii?oecaoeeiiiua
io/eneaiey=2000/2

A eiioea eo?niaie ?aaiou i?aaeeaaaaony ?anniio?aoue aii?inu,
naycaiiua n ia/eneaieai aii?oecaoeee e iiaeioiaeiui iaeiaii ia aeioiaeu
i?aaei?eyoey. Aii?oecaoeey i?aaenoaaeyao niaie ?anoiaeu, eioi?ua
niioaaonoaaiii io?aaeathony a io/aoa i i?eaueyo e oauoeao e au/eoathony
i?e niiauaiee aaee/eiu iaeaaaaiiai iiaeioiaeiui iaeiaii aeioiaea.
Iaeiaei ai iiiaeo neo/ayo aaee/eia aii?oecaoeeiiiuo io/eneaiee a iauae
aiaoiae io/aoiinoe i?aaei?eyoey ioee/aaony io aaee/eiu,

-22-

niiauaaiie a io/aoa aeey oeiainiaie einiaeoeee. Yoi ?acee/ea ia aeieaeii
aucuaaoue oaeeaeaiea, oae eae oeaee ninoaaeaiey iauae aiaoiae io/aoiinoe
e i?aaenoaaeyaiie a iaeiaiaoth einiaeoeeth ?acee/iu. Oeaeueth
iauai?eiyouo i?eioeeiia o/aoa, eniieuecoaiuo i?e ninoaaeaiee aiaoiae
oeiainiaie io/aoiinoe i?aaei?eyoey, yaeyaony /aoeia io?aaeaiea a io/aoa
i i?eaueyo e oauoeao aeayoaeueiinoe i?aaei?eyoey ii iieo/aieth aeioiaea
e iieaciinoue i?aaenoaaeaiiie a io/aoa eioi?iaoeee aeey i?eiyoey
?aoaiee. Iai?ioea, iaeiie ec oeaeae o/aoa aeey ioaeae iaeiaiauo i?aaiia
yaeyaony iieo/aiea n?aaenoa aeey athaeaeaoa e iiiu?aiea i?aaei?eyoee e
inouanoaeaieth eiaanoeoeeiiiie aeayoaeueiinoe.

?oeiaiaenoai i?aaei?eyoey ioaa/aao ca ieieiecaoeeth ( a ?aieao
nouanoaothuaai caeiiiaeaoaeuenoaa ) oiea/eaaaiiai i?aaei?eyoeai
iiaeioiaeiiai iaeiaa. Iiyoiio aeey i?aaei?eyoey n yoie oi/ee c?aiey
aeaeaoaeueii nienaiea aiciiaeii aieueoae /anoe noieiinoe iauaeoa
iniiaiuo n?aaenoa eae aii?oecaoeeiiiuo io/eneaiee a naiii ia/aea n?iea
yenieoaoaoeee. Oaeei ia?acii, oiaiueoaaony aaee/eia iaeaaaaiiai iaeiaii
aeioiaea, nie?auay naio noiio iaeiaa. Aeey yoiai i?aaei?eyoea iiaeao
aua?aoue iaeei ec ia?a/eneaiiuo auoa iaoiaeia ia/eneaiey aii?oecaoeee.

-23-

CAEETH*AIEA.

A aeaiiie eo?niaie ?aaioa auee ?anniio?aiu aii?inu, eanathueany
o/aoa e ia/eneaiey aii?oecaoeee. A oiaea eo?niaie ?aaiou, a ia?aii
?acaeaea, auei aeaii ii?aaeaeaiea aii?oecaoeee, ?ane?uoa aa
yeiiiie/aneay nouiinoue, iienaiu aa ?aciiia?aciua ?aciiaeaeiinoe. A
/anoiinoe, auei aeaii ii?aaeaeaiea aii?oecaoeee, eae

yeiiiie/aneiai iaoaiecia iinoaiaiiiai ia?aiina noieiinoe iniiaiuo
oiiaeia ia aioiaue i?iaeoeo e iaeiieaiea aeaiaaeiiai oiiaea aeey caiaiu
eciioaiiuo yecaiiey?ia.

Eciin iniiaiuo n?aaenoa iiaaoaaony aii?oecaoeeiiiuie io/eneaieyie.
Aeey yoiai ethaia i?aaei?eyoea aeieaeii aaeaiany/ii io/eneyoue /anoue
aeaiaaeiuo n?aaenoa, iieo/aiiuo io ?aaeecaoeee aioiaie i?iaeoeoeee a
aii?oecaoeeiiiue oiiae. Aeey yoiai eiaaony niaoeeaeueiue ?aaoee?othuee
ianneaiue n/ao 02. Ia/eneaiiua noiiu ii aii?oecaoeee oaiuo iniiaiuo
n?aaenoa i?aaei?eyoea aeeth/aao a ecaea?aeee i?iecaiaenoaa.

Ai aoi?ii ?acaeaea auee ?anniio?aiu iaoiaeu ia/eneaiey
aii?oecaoeeiiiuo io/eneaiee. A aooaaeoa?neie i?aeoeea iaeaieaa /anoi
eniieuecoaiuie iaoiaeaie ?an/aoa aii?oecaoeeiiiuo noii yaeythony:
?aaiiia?iue iaoiae, onei?aiiue, e iaoiae, iniiaaiiue ia iieacaoaeyo
iauaia auiieiaiiuo ?aaio iauaeoii iniiaiuo n?aaenoa. Ii iiaio iiaieth,
iaeaieaa iioeiaeueiuie iaoiaeaie ia/eneaiey aii?oecaoeee a oneiaeyo
?uiea yaeythony onei?aiiua iaoiaeu ia/eneaiey aii?oecaoeee. Aeaiiua
iaoiaeu iicaieytho a ia?aua aiaeu ?aaiou nienuaaoue aieueoea noiiu, eae
a ?aieao aii?oecaoeeiiiuo io/eneaiee, /oi oiaiueoaao iaeiaiiaeaaaaioth
noiio e iicaieyao i?aaei?eyoeth nyeiiiieoue ii?aaeaeaiioth /anoue
aeaiaaeiuo n?aaenoa. Iineaaeiaa iniaaiii iaiaeiaaaeii aeey oieueei /oi
ia/aaoeo naith aeayoaeueiinoue i?aaei?eyoee. E?iia oiai, onei?aiiay
aii?oecaoeey iicaieyao iaeauno?aeoai iooai ainnoaiaaeeaaoue n?aaenoaa,
iio?a/aiiua ia i?eia?aoaiea iniiaiuo n?aaenoa e i?eia?aoaoue iiaua ,
aieaa nia?aiaiiua e aunieii?iecaiaeeoaeueiua iniiaiua n?aaenoaa. Yoio
oaeo iniaaiii aaaeai a iineaaeiaa a?aiy, eiaaea iao/ii-oaoie/aneee
i?ia?ann ana auno?aa aiaae?yaony a iaoo aeeciue, i?eiiny iiaia
iai?oaeiaaiea e aunieiyooaeoeaiua oaoiieiaee.

A eiioea ?aaiou oi/aony ioiaoeoue i?aaeeiaeaiey, naycaiiua n
caeiiiaeaoaeueiie aacie, ?aaoee?othuae o/ao aii?oecaoeee iniiaiuo
n?aaenoa. A nayce n o?oaeiui yeiiiie/aneei iieiaeaieai a iaoae no?aia,
iia aeaeeony aeaai?acoiiui ?ac?aoeoue anai oicyenoaothuei noauaeoai
naiinoiyoaeueii auae?aoue iaoiae ia/eneaiey aii?oecaoeee. Yoi onei?eo
i?ioeann aiaae?aiey iiauo, aunieiyooaeoeaiuo

i?iecaiaenoaaiiuo iniiaiuo n?aaenoa, /oi aeaaii?eyoii iiaeeyao ia
i?iecaiaeeoaeueiinoue e yeiiiie/aneee ?ino.

-24-

Nienie eeoa?aoo?u.

1. I?eeac Ieioeia ?O io 3.09.97 ? 65i ia ooaa?aeaeaiee iieiaeaiey ii
aooaaeoa?neiio o/aoo “ O/ao iniiaiuo n?aaenoa “ IAO 6/97

2. Iaua?inneeneee eeanneoeeaoi? iniiaiuo oiiaeia (IE 013-94) Ooa.
iinoaiiaeaieai Ainnoaiaea?oa ?O io 26 aeaeaa?y 1994 a. N 359)

3. Iinoaiiaeaiea I?aaeoaeuenoaa ?O io 19 aaaonoa 1994 a. N 967 “Ia
eniieueciaaiee iaoaiecia onei?aiiie aii?oecaoeee e ia?aioeaiea iniiaiuo
oiiaeia” (n eci. e aeii. io 1 iay 1996 a.)

4. Ienueii Ainiaeianeoaeau ?O io 28 oaa?aey 1995 a. N AC-6-17/110 “I
ia?a/ia iaoei, iai?oaeiaaiey e o?ainii?oiuo n?aaenoa aeey i?eiaiaiey
iaoaiecia onei?aiiie aii?oecaoeee”

5. Oeac i?aceaeaioa ?O io 8 iay 1996 aiaea ? 685 “I iiaii ii?yaeea
ia/eneaiey aii?oecaoeee”.

1. Aiae?inia A.I. ” Aooaaeoa?neee o/ao e io/aoiinoue a ?innnee” I.:
IAIAOAIEIOI?I , 1994 .

2. Anoaoia A.I. “Oai?ey aooaaeoa?neiai o/aoa ”- I.: “Yenia?oiia
ath?i-I.”,1997

3. “Aooaaeoa?nei-aoaeeoi?neee ii?ooaeue” – I.: “NIIEIOYE”, 1994 .

4. Aauoiiaa I.E., Oiieia E.O. “Aooaaeoa?neee o/ao ia i?aaei?eyoeyo
?acee/iuo oi?i nianoaaiiinoe” – I.: “IAAEN”, 1995.

5. Eiceiaa A.I. , Aaa/aiei O.I. “Aooaaeoa?neee o/ao a iaeii
i?aaei?eieiaoaeuenoaa” – I.: Oeiainu e noaoenoeea, 1997.

6. Eoaiaie A.A. “O/ao iniiaiuo n?aaenoa, iaiaoa?eaeueiuo aeoeaia,
aeieain?i/iuo eiaanoeoeee” – I.: AI “Eieinaoaeeo”, 1995.

7. “IA*ENEAIEA ECIINA: ii iniiaiui n?aaenoaai , ii iaiaoa?eaeueiui
aeoeaai e IAI : nai?iee aeieoiaioia” – I.: “I?EI?”, 1995.

8. “I ii?yaeea io?aaeaiey a aooaaeoa?neii o/aoa e io/aoiinoe iia?aoeee,
naycaiiuo n i?eiaiaieai iaoaiecia onei?aiiie aii?oecaoeee e ia?aioeaieie
iniiaiuo n?aaenoa ii ninoiyieth ia 1 yiaa?y 1995 aiaea” – I. ,1994.

9. Ieiei A.A. “Aooaaeoa?neee o/ao iniiaiuo n?aaenoa e i?i/eo iaiai?ioiuo
aeoeaia” – Noaa?iiieue: A.e, 1994.

10. Ieai e ei??aniiiaeaioeey n/aoia aooaaeoa?neiai o/aoa: Iaoiaee/aneia
iiniaea /?oeiaiaeeoaeue aaoi?neiai eieeaeoeaa A.N. Aaeaaa.- I.: ” EIAANO
Oiiae”, 1995.

11. ?aoiai C., Oa?aiao A., “Aooaaeoa?neee o/ao a ?uii/iie yeiiiieea”,
I.: EIO?A- I,1996

12. No?ieei I. “Iaeiaiiaeiaeaiea a oicyenoaaiiuo iia?aoeeyo n iniiaiuie
n?aaenoaaie e eiaanoeoeeyie a iniiaiua n?aaenoaa” // Yeiiiieea e
aeeciue. – ?42. – 1994 a.

13. “O/ao iniiaiuo n?aaenoa” – I.: A.e, 1991.

14. “E ia?aioeaiea iniiaiuo oiiaeia” // Aao ia?oia? – eiinoeueoaio.
– ?3 yiaa?ue. – 1996 a. – n.29.

15. Iaeee A.O. “Aooaaeoa?neee o/ao iniiaiuo n?aaenoa” // Aooaaeoa?. –
?12. – 1995 a. – n.110.

16. ?onaeiaa A.A. “I ia?aioeaiea iniiaiuo n?aaenoa ia 1 yiaa?y 1996
aiaea”// Aeaaaoo. – ?2. – n.3-9.

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