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Учет финансового результата на предприятии

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2

Ieai

Aaaaeaiea no?. 3

1. Oa?aeoa?enoeea eaoaai?ee aeioiaeia, i?eaueae e oauoeia. no?. 5

1.1. Yeiiiie/aneay oa?aeoa?enoeea eaoaai?ee i?eaueae, aeioiaeia e
oauoeia. no?. 5

1.2. Ii?yaeie oi?ie?iaaiey oeiainiauo ?acoeueoaoia ia
nia?aiaiiii yoaia. no?. 11

1.3. Cia/aiea e caaea/e o/aoa oeiainiauo ?acoeueoaoia. no?. 14

2. O/ao ?acoeueoaoia ?aaeecaoeee oiaa?ia eae iniiaiiai
enoi/ieea aeioiaeia iioiaiai i?aaei?eyoey. no?. 16

2.1. Aeieoiaioaeueiia ioi?ieaiea ?aaeecaoeee oiaa?ia
a iioiauo i?aaei?eyoeyo no?. 17

2.2. O/ao ?aaeecaoeee oiaa?ia. no?. 19

3. O/ao ?acoeueoaoia oicyenoaaiiie aeayoaeueiinoe iioiaie
i?aaiecaoeee. no?. 23

3.1. O/ao aeioiaeia e i?eaueae. no?. 24

3.2. O/ao oauoeia e ?anoiaeia. no?. 26

3.3. Eniieueciaaiea i?eauee. ?aoi?iaoeey aooaaeoa?neiai aaeaina.
no?. 28

3.4. Io/aoiinoue ii i?eauee e oauoeai. no?. 30

Caeeth/aiea no?. 31

Nienie eeoa?aoo?u no?. 32

I?eeiaeaiea

Aaaaeaiea

Iaeiei ec aeaaiuo i?eioeeiia ?uii/iie yeiiiieee yaeyaony
?aioaaaeueiinoue i?aaei?eyoey. I?eaueue oa?aeoa?ecoao yooaeoeaiinoue
oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey e yaeyaony enoi/ieeii
oeiaine?iaaiey aai aeaeueiaeoaai ?acaeoey. A aooaaeoa?neii o/aoa
aeieaeia io?aaeaoueny any i?eaueue i?aaei?eyoey, aa eniieueciaaiea e
naycaiiua n iae ?an/aou [eeo.24].

I?eaueue, ecaanoiay n aeaaieo a?aiai eaoaai?ey, iieo/eea iiaia
niaea?aeaiea a oneiaeyo nia?aiaiiiai ?acaeoey no?aiu, oi?ie?iaaiey
?aaeueiie naiinoiyoaeueiinoe noauaeoia oicyenoaiaaiey. ssaeyynue aeaaiie
aeaeaeouae neeie ?uii/iie yeiiiieee, iia iaania/eaaao eioa?anu
ainoaea?noaa, nianoaaiieeia e ia?niiaea i?aaei?eyoey. Iiyoiio iaeiie ec
aeooaeueiuo caaea/ nia?aiaiiiai yoaia yaeyaony iaeaaeaiea
?oeiaiaeeoaeyie e oeiainiauie iaiaaeaea?aie nia?aiaiiuie iaoiaeaie
yooaeoeaiiai oi?aaeaiey oi?ie?iaaieai i?eauee a i?ioeanna iia?aoeeiiiie,
eiaanoeoeeiiiie e oeiainiaie aeayoaeueiinoe i?aaei?eyoey. A?aiioiia,
yooaeoeaiia oi?aaeaiea oi?ie?iaaieai i?eauee i?aaeoniao?eaaao iino?iaiea
ia i?aaei?eyoee niioaaonoaothueo i?aaiecaoeeiiii-iaoiaee/aneeo nenoai
iaania/aiey yoiai oi?aaeaiey, ciaiea iniiaiuo iaoaieciia oi?ie?iaaiey
i?eauee, eniieueciaaiey nia?aiaiiuo iaoiaeia aa aiaeeca e ieaie?iaaiey.

Ia?yaeo n oi?ie?iaaieai i?eauee ia eaaeaeii i?aaei?eyoee aeieaeii auoue
iaania/aii e yooaeoeaiia oi?aaeaiea aa ?ani?aaeaeaieai. Iaiaoiaeeii i?e
yoii eiaoue a aeaeo, /oi eaaeaeue oeeee ?ani?aaeaeaiey i?eauee io/aoiiai
ia?eiaea – yoi iaeiia?aiaiii e i?ioeann iaania/aiey yooaeoeaiinoe
oneiaee aa oi?ie?iaaiey ia ?anoe?aiiie iniiaa a i?aaenoiyuai ia?eiaea,
?aaeecaoeee oeaeae no?aoaae/aneiai ?acaeoey i?aaei?eyoey. [eeo.15].

Eiia/iui oeiainiaui ?acoeueoaoii ?aaiou i?aaei?eyoey yaeyaony, eae
i?aaeei, i?eaueue. Iaeiaei, a i?ioeanna ?aaiou ii iaeioi?ui
oicyenoaaiiui iia?aoeeyi o i?aaei?eyoey iiaoo aicieeiooue e oauoee,
eioi?ua oiaiueoatho iieo/aiioth i?eaueue e nieaeatho ?aioaaaeueiinoue.
Eiia/iue oeiainiaue ?acoeueoao (i?eaueue eee oauoie) neaaaaony ec
oeiainiauo ?acoeueoaoia io ?aaeecaoeee e aeioiaeia io aia?aaeecaoeeiiiuo
?acoeueoaoia, oiaiueoaiiuo ia noiio ?anoiaeia ii yoei iia?aoeeyi. [eeo.
24].

Oeaeue aeaiiie eo?niaie ?aaiou – ?anniio?aoue, eae oi?ie?othony
oeiainiaua ?acoeueoaou ia i?aaei?eyoee, /oi aeeyao ia aaee/eio i?eauee.

Aeey iaienaiey eo?niaie ?aaiou auee eniieueciaaiu iaoa?eaeu ?aaeueii
nouanoaothuaai i?aaei?eyoey. A oeaeyo nio?aiaiey eiiia?/aneie oaeiu
iaeiaiiaaiea i?aaiecaoeee ia oeacuaaaony.

Iniiaiui aeaeii aeayoaeueiinoe aeaiiie i?aaiecaoeee yaeyaony iioiaay
oi?aiaey. Iiieii yoiai, iia iieo/aao aeioiae io ?aaeecaoeee iooaaie
noi?iiiei i?aaiecaoeeyi e caieiaaony iin?aaeie/aneie aeayoaeueiinoueth.

Aeey iaienaiey eo?niaie ?aaiou eniieueciaaeenue aeieoiaiou ca 1998
aiae. Oiaa?iiai?io a aeaiiii ia?eiaea ninoaaee 459 893 ?oaey, a ca
aiaeiae/iue ia?eiae i?ioeiai aiaea – 52 558 ?oaeae.

A aeaiiii io/aoiii aiaeo i?aaiecaoeey iieo/eea i?eaueue a ?acia?a
8444,89 ?oaeae, /oi ia 584, 89 ?oaeae aieueoa, /ai a i?aaeuaeouai aiaeo.
Aeey aieaa iia?aoeaiiai o/aoa i?aaiecaoeey eniieuecoao i?ia?aiio
aaoiiaoece?iaaiiiai o/aoa “BEST-4”.

A eo?niaie ?aaioa aoaeao aeai n?aaieoaeueiue aiaeec iaoiaeeee e
iaoiaeieiaee aooaaeoa?neiai o/aoa oeiainiauo ?acoeueoaoia.

1. Oa?aeoa?enoeea eaoaai?ee aeioiaeia, i?eaueae e oauoeia

1.1. Yeiiiie/aneay oa?aeoa?enoeea eaoaai?ee aeioiaeia, i?eaueae e
oauoeia.

I?eaueue – iaeaieaa i?inoay e iaeiia?aiaiii iaeaieaa neiaeiay eaoaai?ey
?uii/iie yeiiiieee, e i?inoioa ii?aaeaeyaony oai, /oi iia yaeyaony
noa?aeiai e aeaaiie aeaeaeouae neeie yeiiiieee ?uii/iiai oeia, iniiaiui
iiaoaeeoaeueiui iioeaii aeayoaeueiinoe i?aaei?eieiaoaeae a ?uii/iie
yeiiiieea. A oi aea a?aiy, aa neiaeiinoue ii?aaeaeyaony iiiaiia?aceai
nouiinoe noi?ii, eioi?ua iia io?aaeaao, a oaeaea iiiaiia?acea ioee/ee, a
eioi?uo iia aunooiaao.

?anniao?eaay nouiinoue i?eauee, neaaeoao a ia?aoth i/a?aaeue ioiaoeoue
oaeea aa oa?aeoa?enoeee:

1. I?eaueue i?aaenoaaeyao niaie oi?io aeioiaea i?aaei?eieiaoaey,
inouanoaeythuaai ii?aaeaeaiiue aeae aeayoaeueiinoe.

2. I?eaueue yaeyaony oi?iie aeioiaea i?aaei?eieiaoaey, aeiaeeaoaai naie
eaieoae n oeaeueth aeinoeaeaiey ii?aaeaeaiiiai eiiia?/aneiai oniaoa.

3. I?eaueue ia yaeyaony aa?aioe?iaaiiui aeioiaeii i?aaei?eieiaoaey,
aeiaeeaoaai naie eaieoae a oio eee eiie aeae aeciana.

4. I?eaueue oa?aeoa?ecoao ia aanue aeioiae, a oieueei oo /anoue
aeioiaea, eioi?ay “i/euaia” io iiianaiiuo cao?ao ia inouanoaeaiea yoie
aeayoaeueiinoe.

5. I?eaueue yaeyaony noieiinoiui iieacaoaeai, au?aaeaiiui a aeaiaaeiie
oi?ia.

N o/aoii ?anniio?aiiuo iniiaiuo oa?aeoa?enoee i?eauee, aa iiiyoea a
iaeaieaa iaiauaiiii aeaea iiaeao auoue noi?ioee?iaaii neaaeothuei
ia?acii: “I?eaueue i?aaenoaaeyao niaie au?aaeaiiue a aeaiaaeiie oi?ia
/enoue aeioiae i?aaei?eieiaoaey ia aeiaeaiiue eaieoae, oa?aeoa?ecothuee
aai aiciaa?aaeaeaiea ca ?ene inouanoaeaiey i?aaei?eieiaoaeueneie
aeayoaeueiinoe, i?aaenoaaeythuee niaie ?acieoeo iaaeaeo niaieoiiui
aeioiaeii e cao?aoaie a i?ioeanna inouanoaeaiey yoie aeayoaeueiinoe”.

?anniio?ei, eaeoth ?ieue ea?aao i?eaueue i?aaei?eyoey a oneiaeyo
?uii/iie yeiiiieee.

Noaia 1.1.1.

?ieue i?eauee i?aaei?eyoey a oneiaeyo ?uii/iie yeiiiieee

2

7

1

6

3

5 4

Iiae iauei iiiyoeai “i?eaueue” iiieiatho naiua ?acee/iua aa aeaeu,
oa?aeoa?ecoaiua a ianoiyuaa a?aiy ianeieueeeie aeanyoeaie oa?ieiia. Ana
yoi o?aaoao ii?aaeaeaiiie nenoaiaoecaoeee eniieuecoaiuo oa?ieiia.
Oaeay nenoaiaoecaoeey, i?iaaaeaiiay eeoue ii iaeaieaa aaaeiui
eeanneoeeaoeeiiiui i?eciaeai, i?eaaaeaia a oaaeeoea.

Oaaeeoea 1.1.1.

Nenoaiaoecaoeey aeaeia i?eauee i?aaei?eyoey ii iniiaiui
eeanneoeeaoeeiiiui i?eciaeai

I?eciaee eeanneoeeaoeee i?eauee i?aaei?eyoeyAeaeu i?eauee ii
niioaaonoaothuei i?eciaeai eeanneoeeaoeee121. Enoi/ieee oi?ie?iaaiey
i?eauee, eniieuecoaiua a aa o/aoaa) i?eaueue io ?aaeecaoeee i?iaeoeoeee

a) i?eaueue io ?aaeecaoeee eiouanoaa

a) i?eaueue io aia?aaeecaoeeiiiuo iia?aoeee2. Enoi/ieee oi?ie?iaaiey
i?eauee ii iniiaiui aeaeai aeayoaeueiinoe i?aaei?eyoeya) i?eaueue io
iia?aoeeiiiie aeayoaeueiinoe

a) i?eaueue io eiaanoeoeeiiiie aeayoaeueiinoe

a) i?eaueue io oeiainiaie aeayoaeueiinoe3. Ninoaa yeaiaioia,
oi?ie?othueo i?eaueuea) ia?aeeiaeueiay i?eaueue

a) aaeainiaay eee aaeiaay i?eaueue

a) /enoay i?eaueue4. Oa?aeoa? iaeiaiiaeiaeaiey i?eaueea)
iaeiaiiaeaaaaiay i?eaueue

a) i?eaueue, ia iiaeeaaeauay iaeiaiiaeiaeaieth.5. Oa?aeoa? eioeyoeeiiiie
“i/enoee” i?eaueea) i?eaueue iiieiaeueiay

a) i?eaueue ?aaeueiay6. ?anniao?eaaaiue ia?eiae oi?ie?iaaiey i?eaueea)
i?eaueue i?aaeoanoaothuaai ia?eiaea

a) i?eaueue io/aoiiai ia?eiaea

a) i?eaueue ieaiiaiai ia?eiaea (ieaie?oaiay)7. ?aaoey?iinoue
oi?ie?iaaiey i?eaueea) ?aaoey?ii oi?ie?oaiay i?eaueue

a) /?acau/aeiay i?eaueue8. Oa?aeoa? eniieueciaaiey i?eaueea)
eaieoaeece?iaaiiay (ia?ani?aaeaeaiiay) i?eaueue

a) iio?aaeaiiay (?ani?aaeaeaiiay) i?eaueue9. Cia/aiey eoiaiaiai
?acoeueoaoa oicyenoaiaaieya) iieiaeeoaeueiay i?eaueue (niioaaonoaaiii,
i?eaueue a iau/iii aa iiieiaiee)

a) io?eoeaoaeueiay i?eaueue (oauoie)

?anniio?ei aieaa iiae?iaii ioaeaeueiua aeaeu i?aaei?eyoey a
niioaaonoaee n i?eaaaeaiiie aa nenoaiaoecaoeeae ii iniiaiui i?eciaeai.

1. Ii enoi/ieeai oi?ie?iaaiey, eniieuecoaiui a aa o/aoa:

a) I?eaueue io ?aaeecaoeee i?iaeoeoeee – oiaa?ia, ?aaio, oneoa –
yaeyaony iniiaiui aa aeaeii ia i?aaei?eyoee, iaiin?aaenoaaiii naycaiiui
n io?aneaaie niaoeeoeeie eo aeayoaeueiinoe. Iiae yoie i?eaueueth
iiieiaaony ?acoeueoao oicyenoaiaaiey ii iniiaiie
i?iecaiaenoaaiii-nauoi/iie aeayoaeueiinoe.

a) I?eaueue io ?aaeecaoeee eiouanoaa i?aaenoaaeyao niaie aeioiae io
i?iaeaaee eciioaiiuo ei iaeniieuecoaiuo aeaeia iniiaiuo oiiaeia e
iaiaoa?eaeueiuo aeoeaia, a oaeaea eceeoia caeoieaiiuo ?aiaa caiania
nu?uey, iaoa?eaeia e iaeioi?uo ae?oaeo aeaeia iaoa?eaeueiuo oeaiiinoae,
oiaiueoaiiue ia noiio cao?ao, iiianaiiuo i?aaei?eyoeai a i?ioeanna
iaania/aiey eo ?aaeecaoeee.

a) I?eaueue io aia?aaeecaoeeiiiuo iia?aoeee io?aaeaaony a io/aoiinoe a
aeaea naeueaei iaaeaeo iieo/aiiuie aeioiaeaie e iiianaiiuie ?anoiaeaie
ii yoei iia?aoeeyi. E oaeei aeioiaeai ioiinyony: aeioiaeu io iaaaiai
o/anoey aeaiiiai i?aaei?eyoey a aeayoaeueiinoe ae?oaeo i?aaei?eyoee;
aeioiaeu io i?eiaaeeaaeaueo i?aaei?eyoeth iaeeaaoeee, aeoeee e ae?oaeo
oeaiiuo aoiaa, auiouaiiuo noi?iiieie yieoaioaie; aeioiaeu ii
aeaiiceoiui aeeaaeai i?aaei?eyoey a aaie; iieo/aiiua oo?aou, iaie e
iaonoieee.

2. Ii enoi/ieeai oi?ie?iaaiey a ?ac?yaea iniiaiuo aeaeia
aeayoaeueiinoe.

Ia ia?aue acaeyae eaaeaony, /oi yoio i?eciae eaeaioe/ai ?aiaa
?anniio?aiiiio, ii yoi ia oae. Oieueei ia?aua iiceoeee nenoaiaoecaoeee
i?eauee ii yoei i?eciaeai niaiaaeatho, oae eae iia?aoeeiiiay i?eaueue
yaeyaony ?acoeueoaoii iia?aoeeiiiie aeayoaeueiinoe. *oi eanaaony
eiaanoeoeeiiiie aeayoaeueiinoe, oi aa ?acoeueoaou io?aaeaiu /anoe/ii a
i?eauee io aia?aaeecaoeeiiiuo iia?aoeee, a /anoe/ii – a i?eauee io
?aaeecaoeee eiouanoaa. Iiae i?eaueueth io oeiainiaie aeayoaeueiinoe
iiieiaaony einaaiiue yooaeo io i?eaea/aiey eaieoaea ec aiaoieo
enoi/ieeia ia oneiaeyo aieaa auaiaeiuo, /ai n?aaeia?uii/iua.

3. Ii ninoaao yeaiaioia, oi?ie?othueo i?eaueue

a) ia?aeeiaeueiay i?eaueue oa?aeoa?ecoao noiio /enoiai aeioiaea io
iia?aoeeiiiie aeayoaeueiinoe (aaeiaiai aeioiaea i?aaei?eyoey io yoie
aeayoaeueiinoe, oiaiueoaiiiai ia noiio iaeiaiauo ieaoaaeae ca n/ao iaai)
ca au/aoii noiiu ia?aiaiiuo cao?ao. Oi?ioea auaeyaeeo oae:

Ii = *Ae – E ia?, aaea *Ae – /enoue aeioiae,

E ia? – noiia ia?aiaiiuo cao?ao.

*Ae = AAe – I, aaea AAe – aaeiaue aeioiae

I- iaeiaiaua ieaoaaee

a) aaeiaay i?eaueue oa?aeoa?ecoao noiio /enoiai aeioiaea io
iia?aoeeiiiie aeayoaeueiinoe ca au/aoii anao iia?aoeeiiiuo ?anoiaeia,
eae iinoiyiiuo, oae e ia?aiaiiuo.

AI = *Ae – E ia? – E iino, aaea EAe – /enoue aeioiae

E ia? – ?anoiaeu ia?aiaiiua

E iino – ?anoiaeu iinoiyiiua

Aaeainiaay i?eaueue – yoi ?acieoea iaaeaeo anae noiiie /enoiai aeioiaea
i?aaei?eyoey e anae noiiie aai oaeoueo cao?ao.

a) /enoay i?eaueue oa?aeoa?ecoao noiio aaeainiaie (eee aaeiaie)
i?eauee, oiaiueoaiiie ia noiio iaeiaiauo ieaoaaeae ca n/ao iaa

*I = Ai (AI) – I

4. Ii oa?aeoa?o eioeyoeeiiiie “i/enoee” i?eauee.

?aaeueiay i?eaueue oa?aeoa?ecoao ?acia? iiieiaeueii iieo/aiiie aa noiiu,
nei??aeoe?iaaiiue ia oaiiu eioeyoeee a niioaaonoaothuai ia?eiaea.

5. Ii ?anniao?eaaaiiio ia?eiaeo oi?ie?iaaiey auaeaeytho i?eaueue
i?aaeoanoaothuaai ia?eiaea, io/aoiiai ia?eiaea e ieaiiaiai ia?eiaea.
Oaeia aeaeaiea eniieuecoaony a oeaeyo aiaeeca e ieaie?iaaiey aeey
auyaeaiey niioaaonoaothueo o?aiaeia e aeeiaieee, iino?iaiey
niioaaonoaothuaai aacena ?an/aoia e o. ae.

6. Ii ?aaoey?iinoe oi?ie?iaaiey.

Oa?iei “/?acau/aeiay” i?eaueue oa?aeoa?ecoao iaiau/aeiue aeey aeaiiiai
i?aaei?eyoey enoi/iee eee i/aiue ?aaeeee oa?aeoa? aa oi?ie?iaaiey.

7. Ii oa?aeoa?o eniieueciaaiey.

Eaieoaeece?iaaiiay i?eaueue oa?aeoa?ecoao oo aa noiio, eioi?ay
iai?aaeaia ia oeiaine?iaaiea i?e?inoa aeoeaia i?aaei?eyoey, a
iio?aaeyaiay i?eaueue oo aa /anoue, eioi?ay ec?anoiaeiaaia ia auieaou
nianoaaiieeai (aeoeeiia?ai), ia?niiaeo eee ia nioeeaeueiua i?ia?aiiu
i?aaei?eyoey.

Ianiio?y ia aeiaieueii cia/eoaeueiue ia?a/aiue ?anniio?aiiuo
eeanneoeeaoeeiiiuo i?eciaeia, ii, oai ia iaiaa, ia io?aaeaao anaai
iiiaiia?acey aeaeia i?eauee. [eeo. 15].

Oae eae i?eaueue e aeioiae – acaeiinaycaiiua iaaeaeo niaie eaoaai?ee,
ia?aeaeai e ?anniio?aieth aeioiaea. I?eaueue iau/ii o?aeooaony eae
?acieoea iaaeaeo aeioiaeaie e ecaea?aeeaie. Aeioiaeu iiae?acaeaeytho ia
iauee, n?aaeiee e i?aaeaeueiue.

Iauee aeioiae – yoi aeaiaaeiay noiia, iinooiathuay io i?iaeaaee
ii?aaeaeaiiiai eiee/anoaa oiaa?ia (?aaio, oneoa). Iauee aeioiae ?aaai
oeaia oiaa?a oiiiaeaiiie ia eiee/anoai oiaa?a.

N?aaeiee aeioiae – yoi iauee aeioiae, aeaeaiiue ia eiee/anoai aaeeieoe
i?iaeoeoeee, o. a. oeaia oiaa?a. I?aaeaeueiue aeioiae – yoi i?e?auaiea
aeioiaea ca n/ao aaneiia/ii iaeiai oaaee/aiey i?iecaaaeaiiie e
i?iaeaiiie i?iaeoeoeee (oaaee/aiea i?iaeaae ia iaeio aaeeieoeo oiaa?a).
[eeo. 24]

Aaeiaue aeioiae eae yeiiiie/aneay eaoaai?ey i?aaenoaaeyao niaie /anoue
noieiinoe oiaa?a, eioi?ay i?aaeiacia/aia aeey iie?uoey ecaea?aeae
ia?auaiey e ia?aciaaiey i?eauee. A aai ninoaaa iiaeii auaeaeeoue /enooth
i?iaeoeoeeth. *enoay i?iaeoeoeey oa?aeoa?ecoao niaie aiiaue nicaeaiioth
noieiinoue, eioi?ay, eae e a ae?oaeo io?aneyo yeiiiieee, ninoieo ec
ca?aaioiie ieaou ?aaioieeia e i?eauee.

Aaeiaue aeioiae oi?aiaiai i?aaei?eyoey – yoi ?acieoea iaaeaeo
aeaiaaeiie au?o/eie io ?aaeecaoeee oiaa?ia (?aaio, oneoa) e eo iieoiiie
noieiinoueth. Aaeiaue aeioiae oa?aeoa?ecoaony noiiie e o?iaiai.
O?iaaiue yoiai aeioiaea a ?icie/iie oi?aiaea ?ann/eouaaaony eae
ioiioaiea noiiu aaeiaiai aeioiaea io ?aaeecaoeee e iauaio ?icie/iiai
oiaa?iiai?ioa, au?aaeaiiia a i?ioeaioao; a iioiaie oi?aiaea – e iauaio
iioiaiai oiaa?iiai?ioa (neeaaeneiai e o?aiceoiiai n o/anoeai a
?an/aoao), a iauanoaaiiii ieoaiee – ei anaio oiaa?iiai?ioo a i?iaeaaeiuo
oeaiao (aaeiaiio). [eeo. 16].

A oneiaeyo ?uii/iie yeiiiieee a ?acoeueoaoa oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoea iiaeao iieo/aoue eae i?eaueue, oae e oauoie.
I?aaei?eyoea, nenoaiaoe/anee ia auiieiythuaa ieai ii i?eauee, iiaeao
i?aa?aoeoueny a oauoi/iia, a cia/eo au?o/ea io ?aaeecaoeee i?iaeoeoeee
(?aaio, oneoa) noaiiaeony iaiueoa cao?ao ia i?iecaiaenoai e
?aaeecaoeeth. A ?acoeueoaoa i?aaei?eyoea noaiiaeony aeieaeieeii ia?aae
ainoaea?noaii, iinoaaueeaie, e?aaeeoiuie e no?aoiauie i?aaiaie, ia?aae
naieie ?aai/eie e neoaeaueie. Anee ia i?ioyaeaiee o?ao – /aou?ao
ianyoeaa i?aaei?eyoea ia auiieiyao iaycaoaeuenoa ia?aae athaeaeaoii,
aiaathaeaeaoiuie oiiaeaie, ia iaania/eaaao auiieiaiea i?aaeuyaeaiiuo aio
eiouanoaaiiuo i?aoaicee th?eaee/aneeo e oece/aneeo eeoe a oa/aiea
onoaiiaeaiiiai caeiiii n?iea, eiaao aeieaiaua iaycaoaeuenoaa ia noiio,
aaeaia i?aauoathuoth noieiinoue eiouanoaa i?aaei?eyoey, oi iii yaeyaony
ianinoiyoaeueiui, oi anoue aaie?ioii. [eeo. 22]

1.2. Ii?yaeie oi?ie?iaaiey oeiainiauo ?acoeueoaoia ia nia?aiaiiii yoaia

Oeiainiaue ?acoeueoao oicyenoaaiiie aeayoaeueiinoe ii?aaeaeyaony
iieacaoaeai i?eauee eee oauoea, oi?ie?oaiui a oa/aiea eaeaiaea?iiai
aiaea.

Oeiainiaue ?acoeueoao aeayoaeueiinoe i?aaei?eyoey oi?ie?oaony ec aeaoo
aai neaaaaiuo, iniiaiui ec eioi?uo yaeyaony ?aaeecaoeeiiiue ?acoeueoao,
o. a. iieo/aiiue io ?aaeecaoeee i?iaeoeoeee, oiaa?ia, ?aaio, oneoa.
Aoi?ay /anoue a aeaea aeioiaeia e ?anoiaeia, iaiin?aaenoaaiii ia
naycaiiuo n i?ioeannii ?aaeecaoeee i?iaeoeoeee, oiaa?ia, ?aaio, oneoa
ia?acoao aia?aaeecaoeeiiiue oeiainiaue ?acoeueoao aeayoaeueiinoe
i?aaei?eyoey. Anee ca io/aoiue ia?eiae i?aaei?eyoea io ?aaeecaoeee
i?iaeoeoeee, oiaa?ia, ?aaio, oneoa iieo/eei i?eaueue, oi aanue aai
oeiainiaue ?acoeueoao aoaeao ?aaai ?aaeecaoeeiiiie i?eauee iethn
aia?aaeecaoeeiiiua aeioiaeu, ieion aia?aaeecaoeeiiiua ?anoiaeu.

?anniio?ei aieaa iiae?iaii ?aaeecaoeeiiiue oeiainiaue ?acoeueoao. Ii
ii?aaeaeyaony a aeaea ?acieoeu iaaeaeo noiiie au?o/ee (aac einaaiiuo
iaeiaia e ieaoaaeae – IAeN, aeoeecu) e noiiie oaeoe/aneie naaanoieiinoe
?aaeeciaaiiie i?iaeoeoeee, oiaa?ia, ?aaio, oneoa.

Iniaaiiinoe ii?aaeaeaiey ?aaeecaoeeiiiiai oeiainiaiai ?acoeueoaoa a
oi?aiauo (niaaaeai/anei-nauoiauo) i?aaiecaoeeyo ninoieo a
i?aaeaa?eoaeueiii en/eneaiee aaeiaiai aeioiaea. Aeey ii?aaeaeaiey
?aaeecaoeeiiiiai oeiainiaiai ?acoeueoaoa oi?aiaiai i?aaei?eyoey ec noiiu
aai aaeiaiai aeioiaea au/eoaaony aaee/eia ecaea?aeae ia?auaiey,
ioiinyuayny e ?aaeeciaaiiui oiaa?ai. [eeo.27].

Niaeanii Iieiaeaieth I?aaeoaeuenoaa ?O ? 552 io 05 aaaonoa 1992 aiaea
“I ninoaaa cao?ao ii i?iecaiaenoao e ?aaeecaoeee i?iaeoeoeee (oiaa?ia,
?aaio, oneoa), aeeth/aaiuo a naaanoieiinoue i?iaeoeoeee (?aaio, oneoa),
e i ii?yaeea oi?ie?iaaiey oeiainiauo ?acoeueoaoia, o/eouaaaiuo i?e
iaeiaiiaeiaeaiee i?eauee”, au?o/ea io ?aaeecaoeee i?iaeoeoeee (?aaio,
oneoa) ii?aaeaeyaony eeai ii ia?a eo iieaou (i?e aaciaee/iuo ?an/aoao –
ii ia?a iinooieaiey n?aaenoa ca oiaa?u ia n/aoa a o/?aaeaeaieyo aaieia,
a i?e ?an/aoao iaee/iuie aeaiueaaie – ) ii iinooieaieth n?aaenoa a
eanno), eeai ii ia?a ioa?ocee oiaa?ia e i?aaeuyaeaieth iieoiaoaeai
?an/aoiuo aeieoiaioia. A enneaaeoaiii i?aaei?eyoee iiiaioii ia?aoiaea
i?aa nianoaaiiinoe yaeyaony ioa?ocea oiaa?ia.

Iaoiae ii?aaeaeaiey au?o/ee io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa)
onoaiaaeeaaaony i?aaei?eyoeai ia aeeeoaeueiue n?ie, enoiaey ec oneiaee
oicyenoaiaaiey e caeeth/aaiuo aeiaiai?ia. Ii oeene?oaony a o/aoiie
iieeoeea i?aaei?eyoey. [eeo. 7]

A niioaaonoaee n eino?oeoeeae Ainiaeianeoaeau ?innee io 10 aaaonoa
1995 aiaea ? 37 “I ii?yaeea en/eneaiey e oieaou a athaeaeao iaeiaa ia
i?eaueue i?aaei?eyoee e i?aaiecaoeee, ?aaeecaoeeiiiay i?eaueue
iiaeeaaeeo oaaee/aieth ia noiio ?acieoeu iaaeaeo ?uii/iie e oaeoe/aneie
oeaiie ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa ia iniiaaiee niaoeeaeueiuo
?an/aoia, i?aaenoaaeyaiuo a iaeiaiaue i?aai.

Iinoaiiaeaieai I?aaeoaeuenoaa ?inneeneie Oaaea?aoeee io 1 ethey 1995
aiaea ? 661 “I aianaiee eciaiaiee a Iieiaeaiea i ninoaaa cao?ao ii
i?iecaiaenoao e ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa) e i ii?yaeea
oi?ie?iaaiey oeiainiauo ?acoeueoaoia, o/eouaaaiuo i?e iaeiaiiaeiaeaiee
i?eauee” a oeaeyo ia?aie/aiey ioaeaeueiuo aeaeia ?anoiaeia
?aaeecaoeeiiiay i?eaueue ii aeaiiui aooaaeoa?neiai o/aoa aeey oeaeae
iaeiaiiaeiaeaiey aeieaeia oaaee/eaaoueny ia noiio ia?a?anoiaea
ii?ie?oaiuo Ieioeiii ?innee noaoae cao?ao, aeeth/aaiuo a naaanoieiinoue
i?iaeoeoeee. A nayce n yoei, e noiia i?eauee, iieo/aiiie a aooaaeoa?neii
o/aoa, neaaeoao i?eaaaeoue naa?oii?iaoeaiua ?anoiaeu ii ianeoaeeaaieth
aaieianeeo e?aaeeoia (%), ii eiiaiaee?iaeai, ii aeia?iaieueiiio
no?aoiaaieth, ii iiaeaioiaea eaae?ia, ii ?aeeaia, i?aaenoaaeoaeueneea
?anoiaeu, eiiiainaoeee ca eniieueciaaiea ee/iuo aaoiiiaeeae. Eioi?iaoeey
ia yoeo ?anoiaeao a oaeoe/aneii e ii?iaoeaiii ?acia?a aeieaeia
iaeaieeaaoueny a aiaeeoe/aneii o/aoa e n/aoai o/aoa ecaea?aeae
i?iecaiaenoaa e ia?auaiey. [eeo. 7].

I?eaueue io ?aaeecaoeee i?iaeoeoeee caieiaao iaeaieueoee oaeaeueiue aan
a no?oeoo?a aaeainiaie i?eauee i?aaiecaoeee. Aa aaee/eia oi?ie?oaony
iiae aicaeaenoaeai o?ao iniiaiuo oaeoi?ia: naaanoieiinoue i?iaeoeoeee,
iauaia ?aaeecaoeee e o?iaiy aeaenoaothueo oeai ia ?aaeecoaioth
i?iaeoeoeeth. Aaaeiaeoei ec ieo yaeyaony naaanoieiinoue. A no?oeoo?a
oeaiu iia caieiaao cia/eoaeueiue oaeaeueiue aan, iiyoiio nieaeaiea
naaanoieiinoe i/aiue caiaoii neacuaaaony ia ?inoa i?eauee i?e i?i/eo
?aaiuo oneiaeyo. [eeo.17].

Ia?aeaeai e ?anniio?aieth oi?ie?iaaiey oeiainiaiai ?acoeueoaoa io
aia?aaeecaoeeiiiie aeayoaeueiinoe i?aaei?eyoey.

A Iieiaeaiee i ninoaaa cao?ao ? 552, a i. 14 aiai?eony, /oi a ninoaa
aia?aaeecaoeeiiiuo aeioiaeia aeeth/athony:

n aeioiaeu, iieo/aiiua ia oa??eoi?ee ?inneeneie Oaaea?aoeee e ca aa
i?aaeaeaie io aeieaaiai o/anoey a aeayoaeueiinoe ae?oaeo i?aaei?eyoee,
aeeaeaeaiaeu ii aeoeeyi e aeioiaeu ii iaeeaaoeeyi e ae?oaei oeaiiui
aoiaaai, i?eiaaeeaaeauei i?aaei?eyoeth;

n aeioiaeu io naea/e eiouanoaa a a?aiaeo;

n i?enoaeaeaiiua eee i?eciaiiua aeieaeieeii oo?aou, iaie, iaonoieee e
ae?oaea aeaeu naieoeee ca ia?ooaiea oneiaee oicyenoaaiiuo aeiaiai?ia, a
oaeaea aeioiaeu io aiciauaiey i?e/eiaiiuo oauoeia;

n i?eaueue i?ioeuo eao, auyaeaiiay a io/aoiii aiaeo;

n ae?oaea aeioiaeu io iia?aoeee, iaiin?aaenoaaiii ia naycaiiuo n
i?iecaiaenoaii e ?aaeecaoeeae i?iaeoeoeee (?aaio, oneoa);

n iieiaeeoaeueiua eo?niaua ?acieoeu

Niaeanii i. 15 Iieiaeaiey ? 552 a ninoaa aia?aaeecaoeeiiiuo ?anoiaeia
aeeth/athony:

n cao?aou ii aiioee?iaaiiui i?iecaiaenoaaiiui caeacai, a oaeaea cao?aou
ia i?iecaiaenoai, ia aeaaoaa i?iaeoeoeee;

n cao?aou ia niaea?aeaiea caeiina?ae?iaaiiuo i?iecaiaenoaaiiuo iiuiinoae
e iauaeoia (e?iia cao?ao, aiciauaaiuo ca n/ao ae?oaeo enoi/ieeia);

n ia eiiiaine?oaiua aeiiaieeaie iioa?e io i?inoiaa ii aiaoiei i?e/eiai;

n oauoee ii iia?aoeeyi n oa?ie;

n noaeaaiua ecaea?aeee e a?aeo?aaeiua ?anoiaeu;

n i?enoaeaeaiiua eee i?eciaiiua oo?aou, iaie, iaonoieee e ae?oaea aeaeu
naieoeee ca ia?ooaiea oneiaee oicyenoaaiiuo aeiaiai?ia, a oaeaea
?anoiaeu ii aiciauaieth i?e/eiaiiuo oauoeia;

n oauoee io oeuaiee, aeiiaieee eioi?uo ii ?aoaieyi noaea ia onoaiiaeaiu;

n ae?oaea aia?aaeecaoeeiiiua ?anoiaeu [ eeo. 7].

Oae, a ?inneeneie Oaaea?aoeee i?ienoiaeeo ?aoi?iaoeey aooaaeoa?neiai
o/aoa a niioaaonoaee n iaaeaeoia?iaeiuie noaiaea?oaie, I?aaeoaeuenoai ?O
io 6 ia?oa 1998 aiaea i?eeacaei ooaa?aeeoue Iieiaeaiea ? 283 ii
aooaaeoa?neiio o/aoo “Aeioiaeu i?aaiecaoeee” IAO 9/99 e aaanoe aai a
aeaenoaea n yiaa?y 2000 aiaea.

A eiiiaioa?eyo e aeaiiiio IAO aiai?eony neaaeothuaa: “Iiaui iiiaioii a
ia?a/ia aia?aaeecaoeeiiiuo aeioiaeia yaeyaony i?eciaiea a ea/anoaa
aeioiaea aeoeaia, iieo/aiiuo i?aaiecaoeeae aacaiciacaeii, a oii /enea
ii aeiaiai?o aea?aiey. Iia?aoeey ii iieo/aieth aeoeaia aacaiciacaeii
n?aco e iaiin?aaenoaaiii oaaee/eaaao eaieoae i?aaiecaoeee. ?uii/iay
noieiinoue iieo/aaiuo aacaiciacaeii aeoeaia ii?aaeaeyaony i?aaiecaoeeae
ia iniiaa oeai ia aeaiiue eee aiaeiae/iue aeae aeoeaia e aooaaeoa?neiio
o/aoo. *oi eanaaony aia?aaeecaoeeiiiuo ?anoiaeia, oi aieueoeo eciaiaiee
iao, oae eae ia?a/aiue eo ia cae?uo, niaeanii IAO 10/99 “?anoiaeu
i?aaiecaoeee” [ eeo. 5, 6]

1.3. Cia/aiea e caaea/e o/aoa oeiainiauo ?acoeueoaoia

Iniiaiuie caaea/aie aooaaeoa?neiai o/aoa yaeythony:

1. Oi?ie?iaaiea iieiie e aeinoiaa?iie eioi?iaoeee i oeiainiaie
aeayoaeueiinoe i?aaiecaoeee. [eeo. 2]. Yoo caaea/o iiaeii iacaaoue
iniiaiie, oae eae ii aeaiiui aooaaeoa?neiai o/aoa aeaeaaony aiaeec
oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey, a iniiaiii aiaeece?oaony
oeiainiaue ?acoeueoao. Ia iniiaa naeaeaiiiai aiaeeca ?oeiaiaeeoaeue
i?eieiaao oi?aaeai/aneia ?aoaiea, eioi?ia iai?aaeaii ia oeo/oaiea eee
?anoe?aiea aeayoaeueiinoe i?aaiecaoeee. Anee aooaaeoa? i?aaeinoaaeo
iaaeinoiaa?ioth eioi?iaoeeth, oi yoi iiaeao iaaaoeaii io?aceoueny ia
?aaioa i?aaei?eyoey. Eioi?iaoeey i oeiainiauo ?acoeueoaoao iiaeao
i?aaenoaaeyoueny eae aioo?aiiei, oae e aiaoiei iieueciaaoaeyi:
eiaanoi?ai, iinoaaueeai, iieoiaoaeyi, e?aaeeoi?ai, iaeiaiaui e
oeiainiaui i?aaiai, aaieai e eiui caeioa?aniaaiiui i?aaiecaoeeyi e
eeoeai.

2. Iaania/aiea eiio?iey ca iaee/eai e aeaeaeaieai eiouanoaa,
eniieueciaaieai iaoa?eaeueiuo, o?oaeiauo e oeiainiauo ?ano?nia a
niioaaonoaee n ooaa?aeaeaiiuie ii?iaie e ii?iaoeaiuie niaoaie. Eiio?ieue
ca niaethaeaieai ii?i e ii?iaoeaia, onoaiiaeaiiuo caeiiiaeaoaeuenoaii,
aeieaeai inouanoaeyoueny n iniaie ouaoaeueiinoueth, oae eae
naa?oii?iaoeaiua ?anoiaeu aeeytho ia oeiainiaue ?acoeueoao. Iie ia
aeieaeiu oiaiueoaoue iaeiaiiaeaaaaioth aaco ai ecaaaeaiea eiioeeeoia n
iaeiaiaie einiaeoeeae. Oaeaea iaiaoiaeei eiio?ieue ca iaoa?eaeueii
ioaaonoaaiiuie eeoeaie e ?aaioieeaie, caieiathueie ?oeiaiaeyuea
aeieaeiinoe, /oiau eneeth/eoue oeuaiey, ceioiio?aaeaiey, e?aaee,
ieacuaathuea iaaaoeaiia aeeyiea ia oeiainiaue ?acoeueoao.

3. Naiaa?aiaiiia, iieiia e aeinoiaa?iia io?aaeaiea oeiainiauo
?acoeueoaoia ia n/aoao e a ?aaeno?ao aooaaeoa?neiai o/aoa, oae eae ia
iniiaaiee yoeo aeaiiuo ninoaaeyaony any io/aoiinoue eae aeey aiaoieo,
oae e aeey aioo?aiieo iieueciaaoaeae.

4. Naiaa?aiaiiia i?aaeinoaaeaiea io/aoiinoe i oeiainiauo ?acoeueoaoao e
oieaoa iaeiaia, i?iecaiaeeiuo ca n/ao i?eauee oaeouaai aiaea.

5. I?aaeoi?aaeaeaiea iaaaoeaiuo yaeaiee a oicyenoaaiii-oeiainiaie
aeayoaeueiinoe, auyaeaiea e iiaeeecaoeey aioo?eoicyenoaaiiuo ?aca?aia
aeey oaaee/aiey aeioiaeiie /anoe e ?aioaaaeueiinoe. Aeey yoiai
iaiaoiaeeii aiaeece?iaaoue aeayoaeueiinoue i?aaei?eyoey ia oieueei a
eiioea io/aoiiai ia?eiaea, ii e a i?ioeanna oicyenoaaiiie
aeayoaeueiinoe.

Oaeaea iaeiie ec aaaeiaeoeo caaea/ yaeyaony a?aiioiia ninoaaeaiea
o/aoiie iieeoeee, oae eae a iae iaiaa?eaathony ana nii?iua iiiaiou,
eanathueany oi?ie?iaaiey ?acoeueoaoia aeayoaeueiinoe i?aaei?eyoey.
Aooaaeoa? iaycai ?anniio?aoue ana aa?eaiou o/aoiie iieeoeee e aua?aoue e
aua?aoue iaeaieaa auaiaeiue aeey i?aaiecaoeee.

Ioaeii ioiaoeoue, /oi ia eaaeaeii i?aaei?eyoee ?ac?aaaouaathony naie
iniaaiiinoe aaaeaiey aooaaeoa?neiai o/aoa, eiathuea ioee/ey io
iaoiaeieiaee, eioi?ua iu ?anniio?ei a neaaeothueo aeaaao.

2. O/ao ?acoeueoaoia ?aaeecaoeee oiaa?ia eae iniiaiiai enoi/ieea
aeioiaeia i?aaei?eyoey

O/ao oiaa?iuo iia?aoeee ioiineony e /eneo iaeaieaa o?oaeiaieeo o/aoiuo
i?ioeannia a neeo e?oiiiai iauaia eioi?iaoeee: 70% o/aoiie eioi?iaoeee
i?eoiaeeony ia oiaa?ii-iaoa?eaeueiua iia?aoeee. Aeey oiai, /oiau
iaeaa/eoue o?oae aooaaeoa?a, ia iiiaeo i?aaei?eyoeyo, eae iaeeeo, oae e
aieaa e?oiiuo, auea i?aaieciaaia aaoiiaoece?iaaiiay ia?aaioea o/aoiuo
aeaiiuo. Aeaaiay oeaeue o/aoa caeeth/aaony a eiio?iea ca oiaeii
auiieiaiey iinoaaeaiiuo caaea/:

n ca naiaa?aiaiiui e i?aaeeueiui ii?eoiaeiaaieai iinooieaoeo oeaiiinoae;

n ca ?anoiaeii, ?aaeecaoeeae nienaieai oeaiiinoae;

n ca anni?oeiaioii i?iaeoeoeee, /oi yaeyaony iaiaeiaaaeiui a oneiaeyo
eiieo?aioeee.

A ianoiyuaa a?aiy oe?iei eniieuecothony oaeea i?ia?aiiu
aaoiiaoece?iaaiiiai o/aoa , eae “1S aooaaeoa?ey”, “BEST”, “Ia?on”,
“Iaiaaeaeae o/o” e ae?. Aeaiiay eo?niaay ?aaioa aoaeao iino?iaia ia
n?aaieoaeueiii aiaeeca iaoiaeieiaee, iienaiiie a iao/iie eeoa?aoo?a, e
iaoiaeeea, ?ac?aaioaiiie ia i?aaei?eyoee, eioi?ia eniieuecoao i?ia?aiio
“BEST-4”

2.1. Aeieoiaioaeueiia ioi?ieaiea ?aaeecaoeee oiaa?ia

?aaeecaoeey oiaa?ia i?aaei?eyoeyie inouanoaeyaony ia iniiaaiee
aeiaiai?a, caeeth/aiiiai n iieoiaoaeyie. A aeiaiai?ao ia iinoaaeo
oiaa?ia oeacuaatho iinoaaueea e iieoiaoaey, iaiaoiaeeiua iieacaoaee ii
oiaa?ai, oeaiu, neeaeee, ii?yaeie ?an/aoia, noiio iaeiaa ia
aeiaaaeaiioth noieiinoue e ae?oaea ?aeaeceou. A iaaeaeoia?iaeiie
i?aeoeea i?eiyoi aeiiieieoaeueii oeacuaaoue iai?aiaeieeiua
ianoiyoaeuenoaa (oi?n-iaaei?), ii?o/eoaeuenoai, aa?aioee eniieiaiey
aeiaiai?iuo oneiaee, ii?yaeie aiciauaiey oauoeia, iaiai?eo i
iiaenoaeiinoe e a?aeo?aaea e ae?oaea naaaeaiey. [eeo. 21]

Ioione oiaa?ia ni neeaaea inouanoaeyaony iaoa?eaeueii ioaaonoaaiiuie
eeoeaie, n eioi?uie caeeth/aaony aeiaiai? i iieiie iaoa?eaeueiie
ioaaonoaaiiinoe. ?aaeecaoeey oiaa?ia ioi?ieyaony ii?aaaeaoaeueiuie
aeieoiaioaie. Yoe aeieoiaiou neoaeao ia?ae/iuie o/aoiuie aeieoiaioaie,
ia iniiaaiee eioi?uo aaaeaony aooaaeoa?neee o/ao. Ia?ae/iua aeieoiaiou
aeieaeiu niaea?aeaoue neaaeothuea iaycaoaeueiua ?aeaeceou: iaeiaiiaaiea
aeieoiaioa (oi?iu), eiae oi?iu, aeaoo ninoaaeaiey, iaeiaiiaaiea
i?aaiecaoeee, io eiaie eioi?ie ninoaaeai aeieoiaio, niaea?aeaiea
oicyenoaaiiie iia?aoeee, ecia?eoaee oicyenoaaiiie iia?aoeee (a
iaoo?aeueiii e aeaiaaeiii au?aaeaiee), iaeiaiiaaiea aeieaeiinoiuo eeoe,
ioaaonoaaiiuo ca niaa?oaiea oicyenoaaiiie iia?aoeee e i?aaeeueiinoue aa
ioi?ieaiey, ee/iua iiaeiene n eo ?anoeo?iaeaie.

Ia?ae/iua aeieoiaiou i?eieiathony e o/aoo, anee iie ninoaaeaiu ii
oi?ia, niaea?aeauaeny a aeueaiiao oieoeoee?iaaiiuo (oeiiauo) oi?i
ia?ae/iie aeieoiaioaoeee.

Ia?a/aiue eeoe, eiathueo i?aai iiaeiene ia?ae/iuo o/aoiuo aeieoiaioia,
ooaa?aeaeaao ?oeiaiaeeoaeue i?aaiecaoeee ii niaeaniaaieth n aeaaiui
aooaaeoa?ii.

Ia?ae/iue aeieoiaio aeieaeai auoue ninoaaeai a iiiaio niaa?oaiey
oicyenoaaiiie iia?aoeee, a anee yoi ia i?aaenoaaeyaony aiciiaeiui, oi
iaiin?aaenoaaiii ii ieii/aiee iia?aoeee. Nicaeaiea aeieoiaioia, ii?yaeie
e n?iee ia?aaea/e eo aeey io?aaeaiey a aooaaeoa?neii o/aoa i?iecaiaeeony
a niioaaonoaee n ooaa?aeaeaiiui a i?aaiecaoeee a?aoeeii
aeieoiaioiiai?ioa. I?e ?aaeecaoeee oiaa?ia iiaoo ninoaaeyoueny
neaaeothuea aeieoiaiou: iaeeaaeiay, oiaa?ii-o?ainii?oiay iaeeaaeiay,
aeaeaciiaei?iaeiay iaeeaaeiay, n/ao, n/ao-oaeoo?a. Aeaaeei e?aoeia
iienaiea iaeioi?uo ec ieo. [eeo. 3]

Anee oiaa? ia?aaicyo aaoio?ainii?oii, oi a ea/anoaa ia?ae/iiai
aeieoiaioa i?eiaiytho oiaa?ii-o?ainii?oioth iaeeaaeioth, eioi?oth
ninoaaeyao a?ociioi?aaeoaeue a 4-o yecaiiey?ao. Ia?aue neoaeeo
iniiaaieai aeey nienaiey oiaa?ia o a?ociioi?aaeoaey, aoi?ie – aeey
ii?eoiaeiaaiey oiaa?a iieo/aoaeai, o?aoee – aeey ?an/aoia n
aaoio?ainii?oiie i?aaiecaoeeae e yaeyaony i?eeiaeaieai e io/aoo ia
iieaoo ca ia?aaiceo oeaiiinoae, /aoaa?oue yaeyaony iniiaaieai aeey o/aoa
o?ainii?oiie ?aaiou e i?eeaaaaony e iooaaiio eenoo. Neoaeeo eae
i?eoiaeiui, oae e ?anoiaeiui i?aea?ii, anee ia iaia?oaeaiu ?anoiaeaeaiey
ii eiee/anoao e ea/anoao oiaa?a. [eeo. 12]

N/ao-oaeoo?a ninoaaeyaony iinoaaueeii ii ia?a ioa?ocee oiaa?ia a 2-o
yecaiiey?ao, iaeei ec eioi?uo i?aaeinoaaeyaony iieoiaoaeth, aoi?ie
yecaiiey? yaeyaony iniiaaieai aeey nienaiey oiaa?a n iaoa?eaeueii
ioaaonoaaiiiai eeoea. [eeo. 19]

N/ao-oaeoo?a iiaeienuaaaony ?oeiaiaeeoaeai e aeaaiui aooaaeoa?ii
iinoaaueea, a oaeaea eeoeii, ioaaonoaaiiui ca ioione oiaa?ia e
ne?aieyaony ia/aoueth i?aaiecaoeee, o/ao n/aoia-oaeoo? i?iecaiaeeony a
eieaa i?iaeaae a o?iiieiae/aneii ii?yaeea [eeo. 26]

A Oaaea?aeueiii caeiia “I aooaaeoa?neii o/aoa” ? 129-O3 io 21.11.96a.
ioia/aii neaaeothuaa: a ioaeaeueiuo neo/ayo, i?e iaee/ee
niioaaonoaothueo oaoie/aneeo n?aaenoa, aeiioneaaony naeaaaoue ia?ae/iua
aeieoiaiou ia iaoeii/eoaaiuo iineoaeyo eioi?iaoeee. I?e yoii aeieaeiu
niaethaeaoueny ?oeiaiaeyuea oeacaiey i i?eaeaiee th?eaee/aneie neeu
aeieoiaioai ia iaaieoiie eaioa e aoiaaeiii iineoaea, nicaeaaaaiui
n?aaenoaaie au/eneeoaeueiie oaoieee.

A oneiaeyo aaoiiaoecaoeee aooaaeoa?neiai o/aoa ?aeaeceou ia?ae/iuo
aeieoiaioia iiaoo auoue caoeene?iaaiu a aeaea eiaeia, a iiaeiene eeoe,
ioaaonoaaiiuo ca ninoaaeaiea iiaoo auoue caiaiaiu ia?ieai.

Ia?ae/iua aeieoiaiou, iinooiathuea a aooaaeoa?eth, iiaeeaaeao
iaycaoaeueiie i?iaa?ea. I?iaa?ea inouanoaeyaony ii oi?ia (iieiioa e
i?aaeeueiinoue ioi?ieaiey aeieoiaioia, caiieiaiey ?aeaeceoia), ii
niaea?aeaieth ( caeiiiinoue aeieoiaioe?iaaiiuo iia?aoeee, eiae/aneay
oaycea ioaeaeueiuo iieacaoaeae). Oae aea aooaaeoa? iaycai ia?aaioaoue
ia?ae/iua aeieoiaiou, oi anoue ninoaaeoue niioaaonoaothuea i?iaiaeee.
Aeieoiaiou, i?ioaaeoea ia?aaioeo, aeieaeiu eiaoue ioiaoeo,
eneeth/athuoth aiciiaeiinoue eo iiaoi?iiai eniieueciaaiey. [eeo. 1]

Anee ?aai/aa ianoi aooaaeoa?a aaoiiaoece?iaaii, oi i?iaiaeee aeaeathony
aaoiiaoe/anee, a caaeneiinoe io aeaea i?ia?aiiu. Ia ?anniao?eaaaiii
i?aaei?eyoee, eioi?ia aaaeao o/ao a aaoiiaoece?iaaiiii ?aaeeia i?e
iiiiue i?ia?aiiu “BEST-4”, caiieiaiea ia?ae/iuo aeieoiaioia
inouanoaeyaony ia eiiiuethoa?a. Iniiaiui aeieoiaioia, ninoaaeyaiui i?e
?aaeecaoeee oiaa?ia, yaeyaony n/ao-oaeoo?a, ana o?aaiaaiey,
i?aaeuyaeyaiua e yoiio aeieoiaioo, niaethaeaiu.

Ia?aaioea ia?ae/iuo aeieoiaioia oaeaea aeaeaaony a aaoiiaoece?iaaiiii
?aaeeia.

2.2. O/ao ?aaeecaoeee oiaa?a a iioiauo i?aaei?eyoeyo

O/ao ?aaeecaoeee oiaa?ia e ii?aaeaeaiey oeiainiauo ?acoeueoaoia io eo
?aaeecaoeee aaaeaony ia n/aoa 46 “?aaeecaoeey i?iaeoeoeee (?aaio,
oneoa)”. Yoio n/ao aeoeaii-ianneaiue, iia?aoeeiiiue, niiinoaaeythuee,
iia?aoeeiiii-?acoeueoaoeaiue. Ii e?aaeeoo aeaiiiai n/aoa a oa/aiea
io/aoiiai ia?eiaea iieacuaatho noiio au?o/ee io ?aaeecaoeee i?iaeoeoeee.
A iioiauo i?aaei?eyoeyo au?o/eie n/eoaaony aanue iioiaue iai?io a
iioiai-ioioneiuo oeaiao. Ii aeaaaoo niae?atho ana cao?aou, naycaiiua n
i?eia?aoaieai oiaa?ia.

N/ao 46 naeueaei ia eiaao e aeieaeai cae?uaaoueny a eiioea ianyoea, ii
iaeioi?ua i?aaiecaoeee ia niaethaeatho iaoiaeieiaeth o/aoa e cae?uaatho
n/ao 46 oieueei a eiioea io/aoiiai aiaea. Ia enneaaeoaiii i?aaei?eyoee
neiaeeeanue eiaiii oaeay neooaoeey, /oi aeaeii ec iai?ioiie aaaeiiinoe
ii n/aoo 46 ca ia?eiae n 01.10.98a. ii 31.12.98a. (i?eeiaeaiea 1) –
e?aaeeoiaia naeueaei ia ia/aei /aoaa?oiai eaa?oaea ninoaaeei 1,02 ?oaey,
ii a eiioea aiaea n/ao 46 cae?uaaaony.

A iioiauo i?aaei?eyoeyo i?iaeaaea oiaa?ia i?iecaiaeeony ii ?uii/iui
(i?iaeaaeiui) oeaiai. ?anniio?ei no?oeoo?o i?iaeaaeiie (?uii/iie) oeaiu:

iieoiiay noieiinoue + iioiaay iaaeaaaea =

iioiai-ioioneiay noieiinoue + IAeN =

i?iaeaaeiay (?uii/iay) noieiinoue oiaa?ia

I?e io?aaeaiee iia?aoeee ii ?aaeecaoeee oiaa?ia e?iia n/aoa 46
iiaoo eniieueciaaoueny neaaeothuea n/aoa:

1. 45 – “Oiaa?u ioa?oaeaiiua”

2. 76 – “?an/aou n ?aciuie aeaaeoi?aie e e?aaeeoi?aie”

3. 62 – “?an/aou n iieoiaoaeyie e caeac/eeaie”

4. 44 – “Ecaea?aeee ia?auaiey”

5. 41 – “Oiaa?u”

e ae?oaea.

?anniio?ei iiae?iaiaa no?oeoo?o n/aoa 46.

Noaia 2.2.1.

AeaaaoE?aaeeonaeueaei ia/aeueiia-1. Nienuaaaony noiia ioa?oaeaiiuo
oiaa?ia n IIIa ii iieoiiui oeaiai

2. Ia/eneai IAeN io ?aaeeciaaiiuo oiaa?ia

3. A eiioea ianyoea nienuaaaony aeiey ecaea?aeae ia?auaiey, ioiinyueony
e ?aaeeciaaiiui oiaa?ai1. Aeaeaaony caienue ia noiio auienaiiiai n/aoa
ca oiaa?u ii i?iaeaaeiui oeaiai n IAeN4. Io?aaeaaony noiia i?eauee2.
Io?aaeaaony noiia oauoeaiai?io ii aeaaaoo =
iai?io ii e?aaeeoonaeueaei eiia/iia —

Io?aaeaiea iia?aoeee ia n/aoao aooaaeoa?neiai o/aoa i?e ?aaeecaoeee
oiaa?ia iiaeao inouanoaeyoueny ianeieueeeie aa?eaioaie. [eeo. 19]

1. Iiiaioii ?aaeecaoeee oiaa?ia n/eoaaony ioa?ocea.

a) ?an/aou n athaeaeaoii i?ienoiaeyo iinea ioa?ocee oiaa?ia.

I?e yoii iaoiaea aooaaeoa? aeaeaao neaaeothuea i?iaiaeee:

Oaaeeoea 2.2.1.

?Niaea?aeaieaEi?. n/aoanoiiai/ii?iaiaeeeaeaaaoe?aaeeo1ioa?oaeaiiua
iieoiaoaeai oiaa?u:

ii i?iaeaaeiui oeaiai

ia noieiinoue oa?u

62

62

46

413

151339,63

-2Nienaiu ?aaeeciaaiiua oiaa?u ii iieoiiui oeaiai

46

411

124276,093Ia/eneai IAeN, iiaeeaaeauee aciino a athaeaeao ca
?aaeeciaaiiua oiaa?u (io ?uii/iie noieiinoe ca ieionii IAeN)

46

68

25227,274Nienuaathony ecaea?aeee ia?auaiey a aeiea, ioiinyuaeny e
?aaeeciaaiiui oiaa?ai niaeanii ?an/aoa

cao?aou, naycaiiua n ?aaeecaoeeae oiaa?ia

Au?o/ea io ?aaeecaoeee a ?uii/iuo oeaiao

45

46

441

465I?eaueue io ?aaeecaoeee46806Oauoie io ?aaeecaoeee8046

a) ?an/aou n athaeaeaoii i?ienoiaeyo iinea iieaou ca oiaa?u

Oaaeeoea 2.2.2.

? i/iNiaea?aeaiea iia?aoeeeaeaaaoe?aaeeo1Ioa?ocea iieoiaoaeai oiaa?a:

ii i?iaeaaeiui oeaiai

ia noieiinoue oa?u

62

62

46

4132Nienaiu ?aaeeciaaiiua oiaa?u ii niaieoiiui oeaiai

46

4113Ia/eneai IAeN, iiaeeaaeauee aciino a athaeaeao ca ?aaeeciaaiiua
oiaa?u

4676 oun. ii iaiieo/. Ieao.4Nienuaathony ecaea?aeee ia?auaiey a aeiea
ioiinyueany e ?aaeeciaaiiui oiaa?ai niaeanii ?an/aoa

46

4415Iieo/ai ieaoaae io iieoiaoaeae50, 51, 52

626Ia?aioi?ieyaony IAeN, iiaeeaaeauee iieaoa a athaeaeao

76 IAeN

687I?eaueue io ?aaeecaoeee46808Oauoie io ?aaeecaoeee80469Ia noiio
ca/oaiiiai IAeI a oiaiueoaiea aeieaa ia?aae athaeaeaoii

68

1910Iiea/aii caaeieaeaiiinoue ia?aae athaeaeaoii ii IAeN

68

51

a) iiiaioii ?aaeecaoeee yaeyaony iieaoa

Oaaeeoea 2.2.3.

? i/iNiaea?aeaiea iia?aoeeeaeaaaoe?aaeeo1Nienaiu ioa?oaeaiiua oiaa?u ii
o/aoiie oeaia (iieoiiie) e oa?a n IIIa

45

4112Iiea/aia iieoiaoaeyie ?uii/iay noieiinoue oiaa?ia (iioiai-ioioneiay
+ IAeN)

51

463Iiea/aia noieiinoue oa?u51454Ia noiio ?aaeeciaaiiuo oiaa?ia ii
o/aoiie noieiinoe

46

455Ia/eneai IAeN, iiaeeaaeauee aciino a athaeaeao ca ?aaeeciaaiiua
oiaa?u

46

686I?eaueue io ?aaeecaoeee46807Oauoie io ?aaeecaoeee80468Ia noiio
ca/oaiiiai IAeN a oiaiueoaiea aeieaa ia?aae atheaeaoii

68

199Iiaaoaia caaeieaeaiiinoue ia?aae athaeaeaoii ii IAeN

68

51

Niaeanii o/aoiie iieeoeea, ?ac?aaioaiiie ia i?aaei?eyoee, a oeaeyo
iaeiaiiaeiaeaiey onoaiiaeai iaoiae ii?aaeaeaiey au?o/ee io ?aaeecaoeee –
ii ia?a ioa?ocee oiaa?ia e i?aaeuyaeaieth iieoiaoaeth ?an/aoiuo
aeieoiaioia, a ?an/aou n athaeaeaoii i?ioiaeyo iinea ioa?ocee oiaa?a.
Neaaeiaaoaeueii, ninoaaeythony i?iaiaeee, iienaiiua a oaaeeoea 2.2.1.

Aiaeeoe/aneee o/ao oiaa?ia aaaeoo n oeaeueth aeaoaeecaoeee aeaiiuo
neioaoe/aneiai o/aoa a aeaiaaeiii, a a iaiaoiaeeiuo neo/ayo e a
iaoo?aeueiii au?aaeaiee. Noiiiaie o/ao a aooaaeoa?ee ii n/aoo 41 aaaeoo
a aeo?iaea ? E-2 i?e eieaeii-aeo?iaeueiie oi?ia o/aoa, a oaeaea a eieaa
E-39 ii 46 n/aoo. Ii eoiaai aeo?iaea E-2 ninoaaeytho iaii?eaeueiua
i?aea?a, iaeei ec ieo ii e?aaeeoo 46 n/aoa e aeaaaoo ?aciuo n/aoia.
Iaii?eaeueiua i?aea?a caiinyony a aeaaioth eieao. Oaeaea ii n/aoo 46
ninoaaeythony iai?ioiua aaaeiiinoe.

A aaoiiaoece?iaaiiii aa?eaioa, n i?eiaiaieai i?ia?aiiu “BEST-4”, ii
n/aoo 46 ninoaaeyaony iai?ioiay aaaeiiinoue (i?eeiaeaiea 2), ?acoeueoaou
eioi?ie aaoiiaoe/anee ia?aiinyony a aeaaioth eieao (i?eeiaeaiea 3).
Oaeaea ii n/aoo 46 ninoaaeytho aaaeiiinoue iia?aoeee (i?eeiaeaiea 4).

A ianoiyuaa a?aiy ia i?aeoeea aieueoeinoai i?aaei?eyoee ia aaaeoo eieao
E-39 e aeo?iae E-2, /oi ia?ooaao iaoiaeieiaeth o/aoa. Aiaeiae/iay
neooaoeey neiaeeeanue ia enneaaeoaiii i?aaei?eyoee.

3. O/ao ?acoeueoaoia oicyenoaaiiie aeayoaeueiinoe iioiaie i?aaiecaoeee

Eiia/iue oeiainiaue ?acoeueoao aeeeoaeueiinoe i?aaei?eyoey a io/aoiii
aiaeo oi?ie?oaony ia n/aoa 80 “I?eauee e oauoee”, (aeoeaii-ianneaiue,
aaeainiaue, iia?aoeeiiiue, niiinoaaeythuee, oeiainiai-?acoeueoaoeaiue) a
aeaea naeueaei, oa?aeoa?ecothuaai niiinoaaeaiea anao aeioiaeia e
?anoiaeia (i?eaueae e oauoeia). Aeioiaeu e i?eauee io?aaeathony ia
e?aaeeoiaie noi?iia n/aoa, a ?anoiaeu e oauoee – ia aeaaaoiaie.
Neaaeiaaoaeueii, e?aaeeoiaia naeueaei ii n/aoo i?eaueae e oauoeia
i?aaenoaaeyao iiauoaiea aeioiaeia iaae ?anoiaeaie, o. a. i?eaueue.
Aeaaaoiaia naeueaei – i?aauoaiea ?anoiaeia iaae aeioiaeaie – io?aaeaao
oauoie i?aaei?eyoey. Aeioiaeu e ?anoiaeu, i?eauee e oauoee
?aaeno?e?othony ia n/aoa ia?anoathuei eoiaii n ia/aea io/aoiiai ia?eiaea
– n/ao i?eaueae e oauoeia io?aaeaao aeeiaieeo i?ioeanna iieo/aiey
i?eauee.

N/ao i?eaueae e oauoeia i?aaie/ii naycai n aooaaeoa?neei aaeainii e
iicaieyao auyaeoue i?eoie eee iooie eaieoaea aoeaaeueii ii eaaeaeie
iia?aoeee.

Eioi?iaoeeiiiay ooieoeey n/aoa i?eaueae e oauoeia iicaieyao iieo/eoue
iaiauaiioth e aeaoaeece?iaaiioth eioi?iaoeeth i iieacaoaeyo
?aioaaaeueiinoe e o?iaia aeioiaeia e ?anoiaeia; i i?e/eiao aeinoeaeaiey
aeaiiiai o?iaiy oeiainiauo ?acoeueoaoia; ia onoie/eainoe aeioiaeia e
?anoiaeia; i aiciiaeiinoe ?ani?aaeaeaiey i?eauee. [eeo. 25]

3.1. O/ao aeioiaeia e i?eaueae

I?aaiecaoeee iieo/atho iniiaioth /anoue i?eauee io ?aaeecaoeee
i?iaeoeoeee, oiaa?ia, ?aaio, oneoa (iu ?anniio?aee ii?yaeie oi?ie?iaaiey
i?eauee ai aoi?ie aeaaa). E?iia oiaa?ia i?aaiecaoeee iiaoo
?aaeeciauaaoue iniiaiua n?aaenoaa, iaiaoa?eaeueiua aeoeau,
i?iecaiaenoaaiiua caianu, oeaiiua aoiaae e ae?oaea aeoeau. ?aaeecaoeeth
iniiaiuo n?aaenoa io?aaeatho ia n/aoa 47 “?aaeecaoeey e i?i/aa auauoea
iniiaiuo n?aaenoa”, a i?i/eo aeoeaia – ia n/aoa 48 “?aaeecaoeey i?i/eo
aeoeaia”. Neaaeoao ioiaoeoue, /oi ia n/aoa 47 io?aaeatho ia oieueei
?aaeecaoeeth iniiaiuo n?aaenoa, ii e auauoea eo ii ethaui ae?oaei
i?e/eiai (i?e nienaiee, eeeaeaeaoeee, aacaiciacaeiie ia?aaea/a,
ia?aaea/a a n/ao aeeaaea a onoaaiie eaieoae ae?oaie i?aaiecaoeee e
ae?.). I?eaueue, iieo/aiioth io yoeo iia?aoeee, io?aaeatho i?iaiaeeie
aeaaao 47, e?aaeeo 80. [eeo. 12]

I?i/ea aeoeau i?e auauoee oaeaea ieacuaatho aeeyiea ia oeiainiaua
?acoeueoaou /a?ac n/ao 48.

48 80 ia noiio aeioiaea io ?aaeecaoeee i?i/aai aeoeaa e i?eauee io
nienaiey iieiinoueth aii?oece?iaaiiiai aeoeaa. Iiieii ?aaeecaoeeiiiie
i?eauee i?aaiecaoeee iieo/atho aia?aaeecaoeeiiiua aeioiaeu.

E iei, a /anoiinoe, ioiinyony:

n ?acoeueoao io nienaiey iinea enoa/aiey n?iea eneiaie aeaaiinoe
iaaino?aaiaaiiie e?aaeeoi?neie caaeieaeaiiinoe iinoaaueeia e
iiae?yae/eeia. Aeaeathony caiene ii aeaaaoo n/aoia o/aoa caaeieaeaiiinoe
(60, 76) e e?aaeeoo n/aoa 80;

n oo?aou, iaie e iaonoieee, ia/eneaiiua eee iieo/aiiua ca ianiaethaeaiea
aeiaiai?iuo iaycaoaeuenoa. Aeaeathony caiene ii aeaaaoo n/aoia o/aoa
?an/aoia eee aeaiaaeiuo n?aaenoa e e?aaeeoo 80 n/aoa;

n i?eaueue ii iia?aoeeyi i?ioeuo eao, auyaeaiiay a io/aoiii aiaeo.
Aeaeathony caiene ii aeaaaoo n/aoia o/aoa aeaiaaeiuo n?aaenoa e e?aaeeoo
80;

n oo?aou, iaie, iaonoieee, i?enoaeaeaiiua eee i?eciaiiua aeieaeieeii ca
ia?ooaiea oneiaee oicyenoaaiiuo aeiaiai?ia, a oaeaea ii aiciauaieth
i?e/eiaiiuo oauoeia. Ii ia?a eo i?enoaeaeaiey eee i?eciaiey io?aaeatho
ii aeaaaoo n/aoia o/aoa ?an/aoia e e?aaeeoo 80;

n i?eaueue, ia?aciaaiiay a ?acoeueoaoa aeiioeaiee oiaa?ii-iaoa?eaeueiuo
oeaiiinoae (iiiaiiai?ioiie oa?u, ae?aaioeaiiuo iaoaeeia e o. i.)
aeaeatho caiene ii aeaaaoo n/aoia ooeaiee (10, 41) e e?aaeeoo 80;

n i?eaueue, ia?aciaaiiay a ?acoeueoaoa aeiaaaeaiey iieoiiie noieiinoe
ainoaea?noaaiiuo oeaiiuo aoiaa aei eo iiieiaeueiie noieiinoe a neo/aa
iieoiee oeaiiuo aoiaa ieaea eo iiieiaeueiie noieiinoe. Aeaeathony
caiene ii aeaaaoo n/aoia 06 “Aeieain?i/iua oeiainiaua aeiaeaiey” e 58
“E?aoein?i/iua oeiainiaua aeiaeaiey”, eee 51, 52, a caaeneiinoe io
o/aoiie iieeoeee i?aaiecaoeee, e e?aaeeoo 80;

n noiia eceeoeia iaoa?eaeiuo oeaiiinoae, auyaeaiiuo a i?ioeanna
eiaaioa?ecaoeee. Aeaeathony caiene ii aeaaaoo n/aoia o/aoa oeaiiinoae
(01, 07, 10, 12 e o. i.) e e?aaeeoo 80;

n i?aauoaiea iieo/aiiuo no?aoiauo aiciauaiee iaae noiiie oua?aa.
Aeaeaaony caienue ii aeaaaoo n/aoa 65 “?an/aoa ii eiouanoaaiiiio e
ee/iiio no?aoiaaieth” e e?aaeeoo 80;

n i?eaueue, ia?aciaaiiay a ?acoeueoaoa nienaiey iaeniieueciaaiiuo
?aca?aia niiieoaeueiuo aeieaia e iiae iaanoeaieaaiea aeiaeaiee a oeaiiua
aoiaae. Aeaeaaony caienue ii aeaaaoo n/aoa 82 “Ioeaii/iua ?aca?au” e
e?aaeeoo n/aoa 80; [eeo. 31]

n aeioiaeu, iieo/aiiua ia oa??eoi?ee ?O e ca aa i?aaeaeaie io aeieaaiai
o/anoey a aeayoaeueiinoe ae?oaeo i?aaei?eyoee, aeeaeaeaiaeu ii aeoeeyi e
ae?oaea aeioiaeu ii iaeeaaoeeyi e ae?oaei oeaiiui aoiaaai,
i?eiaaeeaaeauei i?aaei?eyoeth. Ia/eneaiea yoeo aeioiaeia o/eouaaaony
i?iaiaeeie: aeaaao n/aoa 76 – e?aaeeo 80, a iinooieaiea – aeaaao 51, 52
– e?aaeeo 76;

n aeioiaeu io naea/e eiouanoaa a a?aiaeo (i?e e?aoein?i/iie aeaaao 76 –
e?aaeeo 80, i?e aeieain?i/iie aeaaao 83 – e?aaeeo 80);

n iieiaeeoaeueiua eo?niaua ?acieoeu ii aaethoiui n/aoai e iia?aoeeyi n
eiino?aiiie aaethoie (aeaaao 5 – e?aaeeo 80) [eeo. 24]

?anniao?eaay iaoiaeeeo o/aoa aeioiaeia e i?eaueae ia enneaaeoaiii
i?aaei?eyoee auee iaia?oaeaiu ioeeiiaiey io iaoiaeieiaee o/aoa. Niaeanii
o/aoiie iieeoeea, ?ac?aaioaiiie ia i?aaei?eyoee, n/ao 47 “?aaeecaoeey ii
iainiiaiiio aeaeo aeayoaeueiinoe” eniieuecoaony aeey io?aaeaiee
iia?aoeee, naycaiiuo n ?aaeecaoeeae iooaaie noi?iiiei eeoeai e ieacaiey
iin?aaeie/aneie aeayoaeueiinoe. I?aaei?eyoeai auea iieo/aia eeoeaicey ia
i?aai ?aaeecaoeee iooaaie. Iia?aoeee, io?aaeaaiua ii n/aoo 47
ia?aaaouaathony a aaoiiaoe/aneii ?aaeeia, auoiaeiay eioi?iaoeey
i?aaenoaaeaia a aeaea iai?ioiie aaaeiiinoe ii n/aoo 47 e aaaeiiinoueth
iia?aoeee ii n/aoo 47 (i?eeiaeaiea 5,6).

3.2. O/ao oauoeia e ?anoiaeia

A i?ioeanna ?aaiou ii iaeioi?ui oicyenoaaiiui iia?aoeeyi o i?aaei?eyoey
iiaoo aicieeaoue ecauoee, eioi?ua oiaiueoatho iieo/aiioth i?eaueue.

Oauoie io ?aaeecaoeee e i?i/aai auauoey iniiaiuo n?aaenoa e i?i/eo
aeoeaia aoaeao io?aaeaoueny caienueth ii aeaaaoo 80 n/aoa e e?aaeeoo
47. “?aaeecaoeey e i?i/aa auauoea iniiaiuo n?aaenoa” e 48 “?aaeecaoeey
i?i/eo aeoeaia”.

E aia?aaeecaoeeiiiui oauoeai, eioi?ua o/eouaathony ii aeaaaoo 80 n/aoa,
ioiinyony:

n cao?aou ia niaea?aeaiea caeiina?ae?iaaiiuo i?iecaiaenoaaiiuo iiuiinoae
e iauaeoia, e?iia cao?aue, aiciauaaiuo ec ae?oaeo enoi/ieeia. Aeaeatho
caiene ii aeaaaoo 80 n/aoa, e?aaeeoo 20, 23;

n ia eiiiaine?oaiua aeiiaieeaie iioa?e io i?inoiaa ii aiaoiei i?e/eiai.
Aeaaao 80 – e?aaeeo 76, 26;

n iioa?e io ia?aioeaiee oiaa?ia e i?iecaiaenoaaiiuo caiania. Io?aaeatho
ii e?aaeeoo 14.

n oauoee ii iia?aoeeyi n oa?ie. E?aaeeo 10, 41;

n noaeaaiua ecaea?aeee e a?aeo?aaeiua ?anoiaeu. E?aaeeo 51;

n oauoee io nienaiey aeaaeoi?neie caaeieaeaiiinoe, ii eioi?ie enoae n?ie
eneiaie aeaaiinoe. E?aaeeo 76;

n oauoee ii iia?aoeeyi i?ioeuo eao, auyaeaiiua a io/aoiii aiaeo. E?aaeeo
51;

n noiia niiieoaeueiuo aeieaia ii ?an/aoai n i?aaei?eyoeyie, a oaeaea
ioaeaeueiuie eeoeaie, iiaeeaaeauea ?aca?ae?iaaieth a niioaaonoaee n
aeaenoaothuei caeiiiaeaoaeuenoaii. E?aaeeo 82;

n iaeiiiaine?oaiua iioa?e io noeoeeiuo aaaenoaee (oie/oiaeaiea e ii?/a
i?iecaiaenoaaiiuo caiania, aioiauo ecaeaeee, ae?oaeo iaoa?eaeueiuo
oeaiiinoae; cao?aou, naycaiiua n i?aaeioa?auaieai eee eeeaeaeaoeeae
iineaaenoaee io noeoeeiuo aaaenoaee) eo nienuaatho n e?aaeeoa n/aoia
10, 12, 20, 40, 70, 69, 60, 51 – aeaaao 80;

n oauoee io i?inoiy e oeuaiee, aeiiaieea eioi?uo, ii ?aoaieth noaea, ia
onoaiiaeaiu. E?aaeeo 84;

n eciin iniiaiuo n?aaenoa, ia?aaeaiiuo a a?aiaeo. E?aaeeo 02;

n oauoee io nienaiey ?aiaa i?enoaeaeaiiuo aeieaia ii iaaeinoa/ai e
oeuaieai aneaaenoaea ianinoiyoaeueiinoe aeieaeieea. E?aaeeo 73;

n io?eoeaoaeueiay eo?niaay ?acieoea ii aaethoiui n/aoai, a oaeaea ii
iia?aoeeyi a eiino?aiiie aaethoa. E?aaeeo 52, 60;

n i?enoaeaeaiiua noaeii eee i?eciaiiua i?aaei?eyoeai oo?aou, iaie,
iaonoieee e ae?oaea aeaeu naieoeee ca ia?ooaiea oicyenoaaiiuo
aeiaiai?ia, a oaeaea ?anoiaeu ii aiciauaieth i?aaei?eyoeai oauoeia.
E?aaeeo 50, 51, 52, 76 – aeaaao 80;

n iaeiae, oiea/eaaaiua i?aaei?eyoeai ca n/ao aaeiaie i?eauee, iai?eia?,
iaeia ia niaea?aeaiea i?aaiio?aieoaeueiuo i?aaiia, iaeia ia ?aeeaio e
ae?. (i?e ia/eneaiee e?aaeeo 68, 76 – aeaaao 80, i?e oieaoa aeaaao 68,
76 – e?aaeeo 51) [eeo. 24];

Iaiaoiaeeii ioiaoeoue, /oi aiaeeoe/aneee o/ao ii n/aoo 80 aaaeaony a
?ac?aca noaoae i?eaueae e oauoeia i?e eieaeii-aeo?iaeueiie oi?ia o/aoa
a eieaa oi?iu E-39, i?e aeo?iaeueii-i?aea?iie oi?ia o/aoa – a
aeo?iaea-i?aea?a ? 15. A oneiaeyo aaoiiaoece?iaaiiiai o/aoa ia
enneaaeoaiii i?aaei?eyoee aeaiiua ?aaeno?u ia eniieuecotho, a iieo/atho
iai?ioioth aaaeiiinoue e aaaeiiinoue iia?aoeee ii n/aoo 80 (i?eeiaeaiea
7, 8).

3.3. Eniieueciaaiea i?eauee. ?aoi?iaoeey aooaaeoa?neiai aaeaina

Ii?yaeie ?ani?aaeaeaiey i?eauee a i?aaiecaoeeyo onoaiiaeai Iieiaeaieai i
ninoaaa cao?ao.

I?aaiecaoeey i?iecaiaeeo ec aaeainiaie i?eauee oieaou a athaeaeao iaeiaa
ia i?eaueue e ioaeaeueiua aeaeu aeioiaeia. Inoaaoayny /anoue i?eauee
eniieuecoaony i?aaiecaoeeae naiinoiyoaeueii. Ec iaeiaiiaeaaaaiie i?eauee
i?iecaiaeyo oaea?aeaiea iaeiaa ia i?eaueue, inoaeueiay aa noiia inoaaony
a ?anii?yaeaiee i?aaiecaoeee. Ec /enoie i?eauee nicaeaaony ?aca?aiue
eaieoae, iiaaoathony ?anoiaeu, inouanoaeyaiua ca n/ao /enoie i?eauee,
i?iecaiaeyony io/eneaiey a oiiaeu iaeiieaiey e iio?aaeaiey. Ninoaa
?anoiaeia, inouanoaeyaiuo ca n/ao /enoie i?eauee, ii?aaeaeai
Iieiaeaieai i ninoaaa cao?ao.

Eniieueciaaiea i?eauee io?aaeatho ia n/aoa 81, eioi?ue eiaao aeaa
noauaeoa:

1. “Ieaoaaee a athaeaeao ec i?eauee”

2. “Eniieueciaaiea i?eauee ia ae?oaea oeaee”

Ia ia?aii noan/aoa io?aaeatho ia/eneaiea a oa/aiea aiaea aaainiauo
ieaoaaeae a athaeaeao ec i?eauee e ieaoaaee ii ia?a?an/aoai ii yoei
iaeiaai ec oaeoe/aneie i?eauee.

Ia/eneaiea noii ieaoaaeae a athaeaeao io?aaeatho ii aeaaaoo n/aoa 81-1
e e?aaeeoo 68 “?an/aou n athaeaeaoii”. Ia?a/eneaiea n?aaenoa a athaeaeao
io?aaeaaony ii aeaaaoo n/aoa 68 e e?aaeeoo n/aoa 51.

Ia noan/aoa 81-2 “Eniieueciaaiea i?eauee ia ae?oaea oeaee” io?aaeatho
io/eneaiey a ?aca?aiue eaieoae i?aaiecaoeee, ae?oaea oiiaeu,
iaiaoiaeeiua aeey inouanoaeaiey aeayoaeueiinoe i?aaiecaoeee e
nioeeaeueiiai ?acaeoey eieeaeoeaa, a oaeaea ae?oaea iai?aaeaiey
eniieueciaaiey i?eauee.

Noiiu oeacaiiuo io/eneaiee io?aaeatho ii aeaaaoo noan/aoa 81-2 n
e?aaeeoa n/aoia: 86 “?aca?aiue eaieoae”; 88 “Ia?ani?aaeaeaiiay i?eaueue
(iaiie?uoue oauoie)”; ia noiiu io/eneaiee a oiiaeu iaeiieaiey e
iio?aaeaiey; 96 “Oeaeaaua oeiaine?iaaiey e iinooieaiey” e ae?oaeo
n/aoia, ia eioi?uo o/eouaatho ?anoiaeu, inouanoaeyaiua ca n/ao /enoie
i?eauee i?aaiecaoeee.

*eneyueany ia noan/aoao 81-1 e 81-2 noiiu eniieueciaaiiie i?eauee
nienuaathony ia oiaiueoaiea i?eauee iinea ooaa?aeaeaiey aiaeiaiai io/aoa
a ii?yaeea ?aoi?iaoeee aaeaina n e?aaeeoa n/aoa 81 “Eniieueciaaiea
i?eauee” a aeaaao n/aoa 80 “I?eauee e oauoee”. Aneaaenoaea yoie
aooaaeoa?neie caiene n/ao 81 “Eniiueciaaiea i?eauee” cae?uaatho.

Noiio ia?ani?aaeaeaiiie i?eauee io/aoiiai aiaea nienuaatho a aeaaao
n/aoa 80 “I?eaueue e oauoee” e a e?aaeeo n/aoa 88 “Ia?ani?aaeaeaiiay
i?eaueue (iaiie?uoue oauoie)”. Iaiie?uoue oauoie nienuaatho a e?aaeeo
n/aoa 80 e aeaaao n/aoa 88. [eeo. 21]

Aeaiiue niinia ?aoi?iaoeee aaeaina, i?eiyoue ii iaoiaeieiaee o/aoa ia
i?aeoeea ia eniieuecoaony. Enneaaeoaiia i?aaei?eyoea ?ac?aaioaei naith
iaoiaeeeo ?aoi?iaoeee aaeaina aac eniieueciaaiey n/aoa 80, o. a.
aeaeaaony caienue ii aeaaaoo n/aoa 81 a e?aaeeo n/aoa 88, /oi yaeyaony
ia?ooaieai iaoiaeieiaee o/aoa. A io/aoiii ia?eiaea i?aaei?eyoea iieo/eei
i?eaueue a noiia 6 898 ?oaeae, ia yoo noiio auea aeaia i?iaiaeea aeaaao
88-1 e e?aaeeo 80. Aeaiioth i?eaueue i?aaei?eyoea, niaeanii o/aoiie
iieeoeea, eniieueciaaei ia ?anoe?aiea oeiainiai-oicyenoaaiiie
aeayoaeueiinoe i?aaiecaoeee.

Aeaiiua auaiaeu auee naeaeaiu ia iniiaaiee iaoeiia?aii
aaoiiaoece?iaaiiiai o/aoa, i?eeiaeaiiuo e aeaiiie eo?niaie ?aaioa
(i?eeiaeaiea 9, 10).

3.4. Io/aoiinoue ii i?eauee e oauoeai

Aooaaeoa?neay io/aoiinoue yaeyaony caaa?oathuei yoaiii o/aoiiai
i?ioeanna. A iae io?aaeaaony ia?anoathuei eoiaii eiouanoaaiiia e
oeiainiaia iieiaeaiea i?aaiecaoeee, ?acoeueoaou oicyenoaaiiie
aeayoaeueiinoe ca io/aoiue ia?eiae.

Naaaeaiey i oi?ie?iaaiee e eniieueciaaiee i?eauee, niaea?aeauaeny a
io/aoiinoe, i i?eaueyo e oauoeao, ?anniao?eaathony iieueciaaoaeyie a
ea/anoaa aaaeiaeoae /anoe oeiainiaie io/aoiinoe i?aaei?eyoey.

Io/ao i i?eaueyo e oauoeao e eo eniieueciaaiee – oi?ia ? 2 oeiainiaie
io/aoiinoe ?inneeneee i?aaei?eyoee – a iineaaeiea aiaeu i?aoa?iaea
aanueia cia/eoaeueiua eciaiaiey, noae aieaa eiiiaeoiui e oaeiaiui aeey
eniieueciaaiey, ii naiaio niaea?aeaieth i?eaeeceeny e o?aaiaaieyi
iaaeaeoia?iaeiuo noaiaea?oia aooaaeoa?neiai o/aoa. A n 2000 aiaea a
nayce n ia?aoiaeii ia iaaeaeoia?iaeiua noaiaea?ou aooaaeoa?neiai o/aoa
no?oeoo?a io/aoiinoe eciaieony.

A iaaeaeoia?iaeiie i?aeoeea neiaeeeenue aeaa iniiaiuo iiaeoiaea
(oi?iaoa) e ninoaaeaieth io/aoiinoe i i?eaueyo e oauoeao. Ia?aue oi?iao
iniiaai ia ?ane?uoee cao?ao ia i?iecaiaenoai ii yeaiaioai cao?ao, aoi?ie
– ia naaanoieiinoue i?iaeoeoeee. Iaa oi?iaoa iicaieytho iieo/eoue
niaa?oaiii eaeaioe/iua ?acoeueoaou, ii ii-?aciiio ?ane?uaatho aeaiiua i
eo oi?ie?iaaiee. [eeo. 25]

Ia enneaaeoaiii i?aae?eyoee ?acoeueoaou oicyenoaaiiie aeayoaeueiinoe
io?aaeathony a “Io/aoa i i?eaueyo e oauoeao”, e eioi?iio ninoaaeythony
“?an/ao iaeiaa io oaeoe/aneie i?eauee” e ni?aaea i ii?yaeea ii?aaeaeaiey
aeaiiuo, io?aaeaaiuo ii no?iea 1 “?an/ao iaeiaa io oaeoe/aneie i?eauee”
(i?eeiaeaiea 11, 12, 13). Io/aoiinoue ninoaaeyaony aaeaeaa?oaeueii, a
oaeaea a eiioea aiaea. Ioeeiiaiee io iaoiaeieiaee o/aoa iao.

Caeeth/aiea

Oeiainiuae ?acoeueoao – i?eaueue eee oauoie ca io/aoiue ia?eiae –
aaaeiaeoee iieacaoaeue oicyenoaaiiie aeayoaeueiinoe ethaiai
i?aaei?eyoey. Aeey oicyenoaaiiuo iauanoa nouanoaaiiui yaeyaony ia iauee
oeiainiaue ?acoeueoao eo aeayoaeueiinoe, a ?acoeueoao,
oa?aeoa?ecothueeny iieacaoaeyie /enoie i?eauee e ia?ani?aaeaeaiiie
i?eauee.

Ia enneaaeoaiii i?aaei?eyoee ca 1998 aiae auei iieo/aii
ia?ani?aaeaeaiiie i?eauee 9 444 ?oa., /oi ia 8 600 aieueoa, /ai a 1997
aiaeo. A oiaea ?anniio?aiey oi?ie?iaaiey aeaiiiai oeiainiaiai
?acoeueoaoa auee iaia?oaeaiu ioeeiiaiey io iaoiaeieiaee o/aoa.
Ia?a/eneei eo:

1. N/ao 46 “?aaeecaoeey oiaa?ia” cae?uaaaony oieueei a eiioea aiaea, a
ia aaeaiany/ii.

2. N/ao 47 eniieuecoaony aeey o/aoa ?aaeecaoeee ii iainiiaiiio aeaeo
aeayoaeueiinoe.

3. N/ao 80 ia eniieuecoaony i?e ?aoi?iaoeee aaeaina.

Aeaiiay iaoiaeeea, ?ac?aaioaiiay ia i?aaei?eyoee, caoeene?iaaia a
o/aoiie iieeoeea e ?aai/ai ieaia n/aoia.

Aieueoei iethnii a ?aaioa i?aaei?eyoey yaeyaony aaoiiaoecaoeey
aooaaeoa?neiai o/aoa i?e iiiiue i?eeeaaeiie i?ia?aiiu “BEST-4”, /oi
iaeaa/aao o?oae aooaaeoa?a e iicaieyao nyeiiiieoue a?aiy aeey
iaaeoiuaaiey aii?ina ia oaaee/aiee i?eauee. Ia iie acaeyae, yoi iiaeii
naeaeaoue neaaeothuei ia?acii: i?iecaiaeeoue iia?aoeee n oeaiiuie
aoiaaaie, aaethoie; o/anoaiaaoue a aeayoaeueiinoe ae?oaeo i?aaiecaoeee;
naeaaaoue eiouanoai a a?aiaeo, anee yoi aiciiaeii, o. a. caieiaoueny
aia?aaeecaoeeiiiie aeayoaeueiinoueth.

I?aaei?eyoeai a io/aoiii aiaeo auea nienaia e?aaeeoi?neay
caaeieaeaiiinoue ii enoa/aiee n?iea eneiaie aeaaiinoe e io?aaeaia a
io/aoa ii no?iea “I?i/ea aia?aaeecaoeeiiiua aeioiaeu”.

Iaiaoiaeeii ioiaoeoue, /oi i?eaueue ii iniiaiie aeayoaeueiinoe 1 267,7
a o?e ?aca iaiueoa, /ai i?eaueue ii iin?aaeie/aneie aeayoaeueiinoe (4
793,31). Oaeei ia?acii, i?aaiecaoeee aieaa auaiaeii aanoe
iin?aaeie/aneoth aeayoaeueiinoue, eca?aa aa eae iniiaioth.

Eoae, enneaaeoaiia i?aaei?eyoea i?eaueueii. Iii ieaoeo iaeiae e
iiiieiyao athaeaeao Iiaineae?neie iaeanoe e ainoaea?noaa a oeaeii, a yoi
yaeyaony iaeiie ec aeaaiuo aai caaea/.

NIENIE EEOA?AOO?U

1. Oaaea?aeueiue caeii ?inneeneie Oaaea?aoeee io 21 iiya?y 1996 aiaea ?
129-O3 (a ?aae. io 23.07.98a. ? 123-O3)

2. IAO ? 170 ooaa?aeaeaii I?eeacii Ieienoa?noaa Oeiainia ?O io
26.12.94a.

3. Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?O io 29 ethey 1998 aiaea ? 34-I

4. Ieai n/aoia aooaaeoa?neiai o/aoa oeiainiai-oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoee e eino?oeoeey ii aai i?eiaiaieth.
Ooaa?aeaeaiu I?eeacii Ieienoa?noaa Oeiainia NNN? io 01 iiya?y 1991
aiaea ? 56 (n eciaiaieyie e aeiiieiaieyie)

5. IAO 9/99 “Aeioiaeu i?aaiecaoeee” io 6 iay 1999 aiaea ? 32-I (aaaaeai
a aeaenoaea n 01.01.2000a.)

6. IAO 10/99 “?anoiaeu i?aaiecaoeee” io 6 iay 1999 aiaea ? 32-I
(aaaaeai a aeaenoaea n 01.01.2000a.)

7. Iieiaeaiea i ninoaaa cao?ao ii i?iecaiaenoao e ?aaeecaoeee
i?iaeoeoeee (?aaio, oneoa), aeeth/aaiua a naaanoieiinoue i?iaeoeoeee
(?aaio, oneoa) e i ii?yaeea oi?ie?iaaiey oeiainiauo ?acoeueoaoia,
o/eouaaaiuo i?e iaeiaiiaeiaeaiee i?eauee. ? 552 io 5 aaaonoa 1992 aiaea
(n eciaiaieyie e aeiiieiaieyie)

8. I?eeac ? 97 “I aiaeiaie aooaaeoa?neie io/aoiinoe” n eciaiaieyie ii
i?eeaco ? 81-I io 21.11.97a.

9. “I ii?yaeea en/eneaiey e oieaou a athaeaeao iaeiaa ia i?eaueue
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18. Aanoeaaaa A.I., Eiaaeaa A.A. Aaoiiaoece?iaaiiay nenoaia ia?aaioee
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