Учет финансовых результатов и использования прибыли организации

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Ieienoa?noai Ia?aciaaiey ?inneeneie Oaaea?aoeee

THaeii-O?aeueneee I?ioanneiiaeueiue Einoeooo

EO?NIAAss ?AAIOA

ii aeenoeeieeia «Aooaaeoa?nei – oeiainiaue o/ao»

O/ao oeiainiauo ?acoeueoaoia e eniieueciaaiey

i?eauee i?aaiecaoeee

Auiieieea: Oanoeia A.A.
a?. YC-313

I?iaa?eea: A?aaeiaaa E?eia Aeeoi?iaia

a. *aeyaeine 2007 a.

Iaeaaeaiea

Aaaaeaiea

Aeaaa 1 O/ao oeiainiauo ?acoeueoaoia

1.1 Aeioiaeu i?aaiecaoeee: iiiyoea, eeanneoeeaoeey, o/ao

1.2 ?anoiaeu i?aaiecaoeee: iiiyoea, eeanneoeeaoeey, o/ao

1.3 Ii?yaeie oi?ie?iaaiey oeiainiaiai ?acoeueoaoa

1.4 O/ao ia?ani?aaeaeaiiie i?eauee

Aeaaa 2 Ii?yaeie oi?ie?iaaiey oeiainiauo ?acoeueoaoia a CAI

«Ia?eo?ee»

2.1 Iauea naaaeaiey ia i?aaiecaoeee CAI «Ia?eo?ee»

2.2 O/aoiay iieeoeea CAI «Ia?eo?ee»

Caeeth/aiea

Nienie eniieueciaaiiie eeoa?aoo?u

I?eeiaeaiey

I?eeiaeaiea A – Aooaaeoa?neee aaeain CAI «Ia?eo?ee»

I?eeiaeaiea A – I?aaiecaoeeiiiay no?oeoo?a CAI «Ia?eo?ee»

I?eeiaeaiea A – O/aoiay iieeoeea CAI «Ia?eo?ee»

I?eeiaeaiea A – Aeieaeiinoiay eino?oeoeey aooaaeoa?a

Aaaaeaiea

Oeiainiaue ?acoeueoao aeayoaeueiinoe i?aaei?eyoey au?aaeaaony a
eciaiaiee aaee/eiu aai nianoaaiiiai eaieoaea ca io/aoiue ia?eiae.
Niiniaiinoue i?aaei?eyoey iaania/eoue iaoeeiiiue ?ino nianoaaiiiai
eaieoaea iiaeao auoue ioeaiaia nenoaiie iieacaoaeae oeiainiauo
?acoeueoaoia. Iaiauaiii iaeaieaa aaaeiua iieacaoaee oeiainiauo
?acoeueoaoia aeayoaeueiinoe i?aaei?eyoey i?aaenoaaeaiu a oi?ia ? 2
aiaeiaie e eaa?oaeueiie aooaaeoa?neie io/aoiinoe.

Iieacaoaee oeiainiauo ?acoeueoaoia (i?eauee) oa?aeoa?ecotho aaniethoioth
yooaeoeaiinoue oicyenoaiaaiey i?aaei?eyoey ii anai iai?aaeaieyi aai
aeayoaeueiinoe: i?iecaiaenoaaiiie, nauoiaie, niaaaeai/aneie, oeiainiaie
e eiaanoeoeeiiiie. Iie ninoaaeytho iniiao yeiiiie/aneiai ?acaeoey
i?aaei?eyoey e oe?aieaiey aai oeiainiauo ioiioaiee ni anaie o/anoieeaie
eiiia?/aneiai aeaea.

Iaeiaei ?acee/iuo iieueciaaoaeae aooaaeoa?neie io/aoiinoe eioa?anotho
ii?aaeaeaiiua iieacaoaee oeiainiauo ?acoeueoaoia.

Oeaeueth eo?niaie ?aaiou yaeyaony eco/aiea ii?yaeea oi?ie?iaaiey
oeiainiauo ?acoeueoaoia a CAI «Ia?eo?ee».

A ?acoeueoaoa iinoaaeaiiie oeaee ii?aaeaeyaony neaaeothuee ?yae caaea/:

1) ?ane?uoue iiiyoea e ninoaa aeioiaeia e ?anoiaeia;

2) ?ane?uoue ii?yaeie oi?ie?iaaiey oeiainiaiai ?acoeueoaoa;

3) aeaoue oa?aeoa?enoeeo i?aaei?eyoey CAI «Ia?eo?ee»;

4) eco/eoue o/ao oeiainiauo ?acoeueoaoia a CAI «Ia?eo?ee».

Aeaaa 1 O/ao oeiainiauo ?acoeueoaoia

1.1 Aeioiaeu i?aaiecaoeee: iiiyoea, eeanneoeeaoeey, o/ao

Iiiyoea e aeaeu aeioiaeia ii?aaeaeaiu iieiaeaieai ii aooaaeoa?neiio
o/aoo «Aeioiaeu i?aaiecaoeee» IAO 9/99, ooaa?aeaeaiiui i?eeacii
Ieienoa?noaa oeiainia ?O io 06.05.1999a. ?32i.

Aeioiae – yoi oaaee/aiea yeiiiie/aneeo auaiae a ?acoeueoaoa iinooieaiey
aeoeaia (aeaiaaeiuo n?aaenoa, eiiai eiouanoaa) e (eee) iiaaoaiey
iaycaoaeuenoa, i?eaiaeyuaa e oaaee/aieth eaieoaea aeaiiie i?aaiecaoeee,
ca eneeth/aieai aeeaaeia o/?aaeeoaeae (nianoaaiieeia eiouanoaa).

Aeioiaeaie ia i?eciathony neaaeothuea aeaeu iinooieaiee:

– noiiu IAeN, aeoeecia e ae?oaeo iaycaoaeueiuo ieaoaaeae;

– a ii?yaeea i?aaeaa?eoaeueiie iieaou i?iaeoeoeee, oiaa?ia, ?aaio,
oneoa;

– a caeia, anee aeiaiai?ii i?aaeoniio?aia ia?aaea/a caeiaeaiiiai
eiouanoaa caeiaiaea?aeaoaeth;

– a iiaaoaiey e?aaeeoa, caeia, i?aaeinoaaeaiiiai caaiueeo.

A caaeneiinoe io oa?aeoa?a, oneiaey iieo/aiea e iai?aaeaiee
aeayoaeueiinoe i?aaiecaoeee aeioiaeu iiae?acaeaeythony:

– aeioiaeu io iau/iuo aeaeia aeayoaeueiinoe;

– i?i/ea aeioiaeu.

Aeioiaeaie io iau/iuo aeaeia aeayoaeueiinoe yaeythony au?o/ea io
i?iaeaaee i?iaeoeoeee e oiaa?ia, iinooieaiey, naycaiiua n auiieiaieai
?aaio, ieacaieai oneoa.

I?aaiecaoeey ia?yaeo n auioneii i?iaeoeoeee e i?iaeaaeae oiaa?ia iiaeao
auiieiyoue ?aaiou e ieacuaaoue oneoae ae?oaei i?aaiecaoeeyi.

?aaioa – yoi aeayoaeueiinoue, ?acoeueoaou eioi?ie eiatho iaoa?eaeueiia
au?aaeaiea e iiaoo auoue ia?aaeaiu ae?oaie i?aaiecaoeee ia iniiaaiee
naea/e-i?eaiee ?aaio (iiioaaeiua ?aaiou, iao/ii-enneaaeiaaoaeueneea e
iiuoii-eiino?oeoi?neea ?aaiou).

Oneoaa – yoi aeayoaeueiinoue, ?acoeueoaou eioi?ie ia eiatho
iaoa?eaeueiiai au?aaeaiey e iio?aaeythony a i?ioeanna aa inouanoaeaiey
(oneoae ii/oiaie e oaeaoiiiie nayce).

Oaeei ia?acii, aeioiaeaie io iau/iuo aeaeia aeayoaeueiinoe yaeyaony
au?o/ea io i?iaeaaee, eioi?ay i?eciaaony i?e iaee/ee neaaeothueo
oneiaee:

– i?aaiecaoeey eiaao i?aai ia iieo/aiea yoie au?o/ee niaeanii
eiie?aoiiio aeiaiai?o eoiee-i?iaeaaee eee eiiio iainiiaaieth;

– noiia au?o/ee iiaeao auoue ii?aaeaeaia;

– eiaaony oaa?aiiinoue a oii, /oi a ?acoeueoaoa eiie?aoiie iia?aoeee
i?iecieaeao oaaee/aiea n?aaenoa eee yeiiiie/aneeo auaiae;

– i?aai nianoaaiiinoe (aeaaeaiey, iieueciaaiey, ?anii?yaeaiey) ia
i?iaeoeoeeth ia?aoei io ecaioiaeoaey e iieoiaoaeth, ?aaioa i?eiyoa
caeac/eeii, oneoaa ieacaia ii?aaeaeaiiie i?aaiecaoeee eee oece/aneiio
eeoeo;

– i?iecaaaeaiiua ?anoiaeu ii aeaiiie iia?aoeee iiaoo auoue ii?aaeaeaiu.

Anee a ioiioaiee aeaiaaeiuo n?aaenoa eee eiuo aeoeaia, iieo/aiiuo
i?aaiecaoeeae a iieaoo, ia eniieiaii oioy au iaeii ec ia?a/eneaiiuo
oneiaee, oi a aooaaeoa?neii o/aoa i?eciaaony ia au?o/ea, a e?aaeeoi?neay
caaeieaeaiiinoue.

Ii iaeioi?ui iia?aoeeyi i?aaiecaoeee iiaoo ?aoaoue naiinoiyoaeueii,
yaeyaony ee i?aaeiao eo aeayoaeueiinoe iau/iui eee ii ioiineony e i?i/ei
iia?aoeeyi. E /eneo oaeeo iia?aoeee ioiinyony:

– iinooieaiey, naycaiiua n i?aaeinoaaeaieai ca ieaoo ai a?aiaiiia
iieueciaaiea aeoeaia i?aaiecaoeee;

– iinooieaiey, naycaiiua n i?aaeinoaaeaieai ca ieaoo i?aa, aicieeathueo
ec iaoaioia ia ecia?aoaiey, i?iiuoeaiiua ia?acoeu e ae?oaeo aeaeia
eioaeeaeooaeueiie nianoaaiiinoe;

– iinooieaiey, naycaiiua n o/anoeai a onoaaiuo eaieoaeao ae?oaeo
i?aaiecaoeee;

– i?eaueue, iieo/aiiay i?aaiecaoeeae a ?acoeueoaoa niaianoiie
aeayoaeueiinoe;

– iinooieaiey io i?iaeaaee iniiaiuo n?aaenoa e eiuo aeoeaia;

– i?ioeaiou, iieo/aiiua ca i?aaeinoaaeaiea a iieueciaaiea aeaiaaeiuo
n?aaenoa i?aaiecaoeee, a oaeaea i?ioeaiou ca eniieueciaaiea aaieii
aeaiaaeiuo n?aaenoa, iaoiaeyueony ia n/aoa i?aaiecaoeee a yoii aaiea.

– oo?aou, iaie, iaonoieee ca ia?ooaiea oneiaee aeiaiai?ia;

– aeoeau, iieo/aiiua aacaiciacaeii, a oii /enea ii aeiaiai?o aea?aiey;

– iinooieaiey a aiciauaiea i?e/eiaiiuo i?aaiecaoeee oauoeia;

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

– noiiu e?aaeeoi?neie e aeaiiiaioneie caaeieaeaiiinoe, ii eioi?ui enoae
n?ie eneiaie aeaaiinoe;

– eo?niaua ?acieoeu;

– noiia aeiioeaiee aeoeaia;

– iinooieaiey, aicieeathuea eae iineaaenoaey /?acau/aeiuo ianoiyoaeuenoa
(noeoeeiiai aaaenoaey, iiaea?a, aaa?ee, iaoeeiiaeecaoeee);

– no?aoiaia aiciauaiea;

– noieiinoue iaoa?eaeueiuo oeaiiinoae, inoathueony io nienaiey
iai?eaiaeiuo e ainnoaiiaeaieth e aeaeueiaeoaio eniieueciaaieth aeoeaia.

1.2 ?anoiaeu i?aaiecaoeee: iiiyoea, eeanneoeeaoeey, o/ao

Iiiyoea e aeaeu ?anoiaeia ii?aaeaeaiu iieiaeaieai ii aooaaeoa?neiio
o/aoo «?anoiaeu i?aaiecaoeee» IAO 10/99, ooaa?aeaeaii i?eeacii
Ieienoa?noaa oeiainia ?O io 06.05.1999a. ?33i.

?anoiae – yoi oiaiueoaiea yeiiiie/aneeo auaiae a ?acoeueoaoa auauoey
aeoeaia (aeaiaaeiuo n?aaenoa, eiiai eiouanoaa) e (eee) aicieeiiaaiey
iaycaoaeuenoa, i?eaiaeyuaa e oiaiueoaieth eaieoaea aeaiiie i?aaiecaoeee,
ca eneeth/aieai oiaiueoaiey aeeaaeia ii ?aoaieth o/?aaeeoaeae
(nianoaaiieeia eiouanoaa).

?anoiaeu i?aaiecaoeee iiae?acaeaeythony ia:

– ?anoiaeu io iau/iuo aeaeia aeayoaeueiinoe;

– i?i/ea ?anoiaeu.

?anoiaeaie ii iau/iui aeaeai aeayoaeueiinoe yaeythony ?anoiaeu,
naycaiiua n ecaioiaeaieai i?iaeoeoeee e i?iaeaaeae i?iaeoeoeee,
i?eia?aoaieai e i?iaeaaeae oiaa?ia, a oaeaea n auiieiaieai ?aaio,
ieacaieai oneoa.

?anoiaeaie ii iau/iui aeaeai aeayoaeueiinoe n/eoathony oaeaea aiciauaiea
noieiinoe iniiaiuo n?aaenoa, iaiaoa?eaeueiuo aeoeaia e eiuo
aii?oece?oaiuo aeoeaia, inouanoaeyaiuo a aeaea aii?oecaoeeiiiuo
io/eneaiee.

I?i/eie ?anoiaeaie yaeythony:

– ?anoiaeu, naycaiiua n i?aaeinoaaeaieai ca ieaoo ai a?aiaiiia
iieueciaaiea aeoeaia i?aaiecaoeee;

– ?anoiaeu, naycaiiua n i?aaeinoaaeaieai ca ieaoo i?aa, aicieeathueo ec
iaoaioia ia ecia?aoaiey, i?iiuoeaiiua ia?acoeu e ae?oaeo aeaeia
eioaeeaeooaeueiie nianoaaiiinoe;

– ?anoiaeu, naycaiiua n o/anoeai a onoaaiuo eaieoaeao ae?oaeo
i?aaiecaoeee;

– ?anoiaeu, naycaiiua n i?iaeaaeae, auauoeai e i?i/ei nienaieai iniiaiuo
n?aaenoa e eiuo aeoeaia, ioee/iuo io aeaiaaeiuo n?aaenoa;

– i?ioeaiou, oiea/eaaaiua i?aaiecaoeeae ca i?aaeinoaaeaiea ae a
iieueciaaiea aeaiaaeiuo n?aaenoa (e?aaeeoia, caeiia);

– ?anoiaeu, naycaiiua n iieaoie oneoa, ieacuaaaiuo e?aaeeoiuie
i?aaiecaoeeyie;

– io/eneaiey a ioeaii/iua ?aca?au, nicaeaaaaiua a niioaaonoaee n
i?aaeeaie aooaaeoa?neiai o/aoa (?aca?au ii niiieoaeueiui aeieaai, iiae
iaanoeaiaiea aeiaeaiee a oeaiiua aoiaae e ae?.), a oaeaea ?aca?au,
nicaeaaaaiua a nayce n i?eciaieai oneiaiuo oaeoia oicyenoaaiiie
aeayoaeueiinoe.

– oo?aou, iaie, iaonoieee ca ia?ooaiea oneiaee aeiaiai?ia;

– aiciauaiea i?e/eiaiiuo i?aaiecaoeeae oauoeia;

– oauoee i?ioeuo eao, i?eciaiiua a io/aoiii aiaeo;

– noiiu aeaaeoi?neie caaeieaeaiiinoe, ii eioi?ie enoae n?ie eneiaie
aeaaiinoe, ae?oaeo aeieaia, ia?aaeueiuo aeey acuneaiey;

– eo?niaua ?acieoeu;

– noiia ooeaiee aeoeaia;

– ia?a/eneaiea n?aaenoa (aciinia, auieao e o.ae.), naycaiiuo n
aeaaioai?eoaeueiie aeayoaeueiinoueth, ?anoiaeu ia inouanoaeaiea
nii?oeaiuo ia?ii?eyoee, ioaeuoa, ?acaea/aiee, ia?ii?eyoee eoeueoo?ii –
i?inaaoeoaeueneiai oa?aeoa?a e eiuo aiaeiae/iuo ia?ii?eyoee;

– ?anoiaeu, aicieeathuea eae iineaaenoaey /?acau/aeiuo ianoiyoaeuenoa
oicyenoaaiiie aeayoaeueiinoe (noeoeeiiai aaaenoaey, iiaea?a, aaa?ee,
iaoeeiiaeecaoeee eiouanoaa).

1.3 Ii?yaeie oi?ie?iaaiey oeiainiaiai ?acoeueoaoa

Oeiainiaue ?acoeueoao oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey
ii?aaeaeyaony iieacaoaeai i?eauee e oauoea, eioi?ue oi?ie?oaony a
oa/aiea eaeaiaea?iiai aiaea.

Oeiainiaue ?acoeueoao i?aaenoaaeyao niaie ?acieoeo i?e n?aaiaiee noii
aeioiaeia e ?anoiaeia i?aaiecaoeee.

I?aauoaiea aeioiaeia iaae ?anoiaeaie icia/aao i?e?ino eiouanoaa
i?aaiecaoeee – i?eaueue, a i?aauoaiea ?anoiaeia iaae aeioiaeaie,
icia/aao oiaiueoaiea eiouanoaa – oauoie.

Oeiainiaue ?acoeueoao oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee
oi?ie?oaony ec aeaoo ninoaaeythueo:

– ?aaeecaoeeiiiue oeiainiaue ?acoeueoao, iieo/aiiue io i?iaeaaee
i?iaeoeoeee, oiaa?ia e oneoa, a oaeaea io oicyenoaaiiuo iia?aoeee,
ninoaaeythueo i?aaeiao aeayoaeueiinoe i?aaiecaoeee;

– i?i/ee oeiainiaue ?acoeueoao.

Niaeanii Ieaia n/aoia oeiainiai-oicyenoaaiiie aeayoaeueiinoe
i?aaiecaoeee e eino?oeoeee ii aai i?eiaiaieth aeioiaeu e ?anoiaeu io
oaeouae aeayoaeueiinoe o/eouaathony ia n/aoa 90 «I?iaeaaee». N/ao
aeoeaii-ianneaiue, naeueaei ia eiaao. Iai?io ii aeaaaoo iieacuaaao
?anoiaeu, naycaiiua n iniiaiie aeayoaeueiinoueth i?aaiecaoeee, iai?io ii
e?aaeeoo – aeioiaeu, naycaiiua n iniiaiie aeayoaeueiinoueth.

I?i/ea aeioiaeu e ?anoiaeu o/eouaathony ia n/aoa 91 «I?i/ea aeioiaeu e
?anoiaeu». N/ao aeoeaii-ianneaiue, naeueaei ia eiaao. Iai?io ii aeaaaoo
iieacuaaao i?i/ea ?anoiaeu, iai?io ii e?aaeeoo – i?i/ea aeioiaeu.

N/aoa 90 e 91 eiatho iaeiieoaeueiue oa?aeoa? a oa/aiea io/aoiiai aiaea.

Oeiainiaue ?acoeueoao ii n/aoai 90 e 91 ii?aaeaeyaony a eiioea eaaeaeiai
ianyoea. Auyaeaiiue oeiainiaue ?acoeueoao a aeaea i?eauee eee oauoea
aaeaiany/ii nienuaaaony eae naeueaei n/aoia 90 e 91 ia eoiaiaue
iaeiieoaeueiue n/ao 99 «I?eauee e oauoee». N/ao aeoeaii-ianneaiue,
oeiainiai-?acoeueoaoeaiue.

Oaeei ia?acii, n/ao 99 i?aaeiacia/ai aeey auyaeaiey ieii/aoaeueiuo
oeiainiauo ?acoeueoaoia aeayoaeueiinoe i?aaiecaoeee. Iaiin?aaenoaaiii ia
n/aoa 99 «I?eauee e oauoee» io?aaeathony noiiu ia/eneaiiuo ieaoaaeae ii
iaeiaai ia i?eaueue e oo?aoiuo iaeiaiauo e i?e?aaiaiiuo e iei naieoeee.

A ?acoeueoaoa ia n/aoa 99 oi?ie?oaony /enoay (ia?ani?aaeaeaiiay
i?eaueue) eee /enoue (iaiie?uoue) oauoie.

1.4 O/ao ia?ani?aaeaeaiiie i?eauee

?ino i?eauee nicaeaao oeiainiaoth aaco aeey naiioeiaine?iaaiey,
?anoe?aiiiai aini?iecaiaenoaa, ?aoaiey i?iaeai nioeeaeueiiai e
iaoa?eaeueiiai iiiu?aiey ia?niiaea. I?eaueue yaeyaony oaeaea aaaeiaeoei
enoi/ieeii oi?ie?iaaiey aeioiaeia athaeaeaoa (oaaea?aeueiiai,
?anioaeeeaineiai, ianoiiai) e iiaaoaiey aeieaiauo iaycaoaeuenoa
i?aaiecaoeee ia?aae aaieaie, ae?oaeie e?aaeeoi?aie e eiaanoi?aie. Oaeei
ia?acii, iieacaoaee i?eauee yaeythony aaaeiaeoeie a nenoaia ioeaiee
?acoeueoaoeaiinoe e aeaeiauo ea/anoa i?aaei?eyoey, noaiaie aai
iaaeaaeiinoe e oeiainiaiai aeaaiiieo/ey, eae ia?oia?a.

I?eaueue yaeyaony iaeiei ec oeiainiauo ?acoeueoaoia aeayoaeueiinoe
i?aaiecaoeee. Oi?ie?oaony ia n/aoa 84 «Ia?ani?aaeaeaiiay i?eaueue
(iaiie?uoue oauoie)».

Eeanneoeeaoeey i?eauee:

1) ii aeaeai oicyenoaaiiie aeayoaeueiinoe ?acee/atho:

– i?eaueue io iniiaiie (iia?aoeeiiiie) aeayoaeueiinoe, eioi?ay aeeth/aao
i?eaueue io ?aaeecaoeee i?iaeoeoeee e i?i/ea aia?aaeecaoeeiiiua aeioiaeu
e ?anoiaeu;

– i?eaueue io eiaanoeoeeiiiie aeayoaeueiinoe;

– i?eaueue io oeiainiaie aeayoaeueiinoe.

2) ii ninoaao aeeth/aaiuo yeaiaioia ?acee/atho:

– ia?aeeiaeueioth (aaeiaoth) i?eaueue – yoi ?aciinoue iaaeaeo au?o/eie
(iaooi) e i?yiuie i?iecaiaenoaaiiuie cao?aoaie ii ?aaeeciaaiiie
i?iaeoeoeee;

– i?eaueue io ?aaeecaoeee i?iaeoeoeee – yoi ?aciinoue iaaeaeo
ia?aeeiaeueiie i?eaueueth e iinoiyiiuie cao?aoaie i?aaei?eyoey;

– iauee oeiainiaue ?acoeueoao io/aoiiai ia?eiaea aei auieaou i?ioeaioia
e iaeiaia (a?oooi-i?eaueue). A?oooi-i?eaueue aeeth/aao oeiainiaua
?acoeueoaou io iia?aoeeiiiie, oeiainiaie e eiaanoeoeeiiiie
aeayoaeueiinoe, i?i/ea aeioiaeu e ?anoiaeu (aei auieaou i?ioeaioia e
iaeiaia). Oa?aeoa?ecoao iauee oeiainiaue ?acoeueoao, ca?aaioaiiue
i?aaei?eyoeai aeey anao caeioa?aniaaiiuo noi?ii (ainoaea?noaa,
e?aaeeoi?ia, nianoaaiieeia, iaaiiiai ia?niiaea);

– i?eaueue aei iaeiaiiaeiaeaiey – yoi ?acoeueoao iinea auieaou
i?ioeaioia e?aaeeoi?ai;

– /enooth i?eaueue – yoi oa noiia i?eauee, eioi?ay inoaaony a
?anii?yaeaiee i?aaei?eyoey iinea oieaou anao iaeiaia, yeiiiie/aneeo
naieoeee e i?i/eo iaycaoaeueiuo io/eneaiee;

3) a caaeneiinoe io oa?aeoa?a aeayoaeueiinoe i?aaei?eyoey auaeaeytho:

– i?eaueue io iau/iie (o?aaeeoeeiiiie) aeayoaeueiinoe;

– i?eaueue io /?acau/aeiuo neooaoeee, iaiau/iuo aeey aeaiiiai
i?aaei?eyoey, eioi?oth iaaei auaeaeyoue ec iauae i?eauee aeey
i?aaeeueiie ioeaiee ?aaiou i?aaei?eyoey;

4) ii oa?aeoa?o iaeiaiiaeiaeaiey ?acee/atho:

– iaeiaiiaeaaaaioth i?eaueue;

– ia iaeaaaaioth iaeiaii (eueaioe?oaioth) i?eaueue a niioaaonoaee n
iaeiaiaui caeiiiaeaoaeuenoaii, eioi?ia ia?eiaee/anee ia?aniao?eaaaony;

5) ii noaiaie o/aoa eioeyoeeiiiiai oaeoi?a ?acee/atho:

– iiieiaeueioth i?eaueue;

– ?aaeueioth i?eaueue, nei??aeoe?iaaiioth ia oaii eioeyoeee a io/aoiii
ia?eiaea;

6) ii yeiiiie/aneiio niaea?aeaieth i?eaueue aeaeeony:

– ia aooaaeoa?neoth;

– yeiiiie/aneoth.

Aooaaeoa?neay i?eaueue ii?aaeaeyaony eae ?aciinoue iaaeaeo aeioiaeaie e
oaeoueie yaiuie cao?aoaie, io?aaeaiiuie a nenoaia aooaaeoa?neeo n/aoia.

Yeiiiie/aneay i?eaueue ioee/aaony io aooaaeoa?neie oai, /oi i?e ?an/aoa
aa aaee/eiu o/eouaatho ia oieueei yaiua cao?aou, ii e iayaiua, ia
io?aaeaaiua a aooaaeoa?neii o/aoa (iai?eia?, cao?aou ia niaea?aeaiea
iniiaiuo n?aaenoa, i?eiaaeeaaeaueo aeaaeaeueoeo oe?iu).

7) ii oa?aeoa?o eniieueciaaiey /enoay i?eaueue iiae?acaeaeyaony:

– ia eaieoaeece?iaaiioth (ia?ani?aaeaeaiioth) – yoi /anoue /enoie
i?eauee, eioi?ay iai?aaeyaony ia oeiaine?iaaiea i?e?inoa aeoeaia
i?aaei?eyoey;

– iio?aaeyaioth i?eaueue – yoi /anoue i?eauee, eioi?ay ?anoiaeoaony ia
auieaoo aeeaeaeaiaeia aeoeeiia?ai i?aaei?eyoey.

Eniieueciaaiea oiai eee eiiai iieacaoaey i?eauee caaeneo io oeaee
aiaeeca. Oae, aeey ii?aaeaeaiey aacoauoi/iiai iauaia i?iaeaae e ciiu
aaciianiinoe i?aaei?eyoey eniieuecoaony ia?aeeiaeueiay i?eaueue, aeey
ioeaiee o?iaiy aeioiaeiinoe i?iecaiaenoaa ioaeaeueiuo aeaeia i?iaeoeoeee
e ii?aaeaeaiey eiiia?/aneie ia?aee – i?eaueue io ?aaeecaoeee i?iaeoeoeee
aei auieaou i?ioeaioia e iaeiaia, aeey ioeaiee aeioiaeiinoe niaieoiiiai
eaieoaea – iauay noiia i?eauee io anao aeaeia aeayoaeueiinoe aei auieaou
i?ioeaioia e iaeiaia, aeey ioeaiee ?aioaaaeueiinoe nianoaaiiiai eaieoaea
– /enoay i?eaueue, aeey ioeaiee onoie/eainoe ?inoa i?aaei?eyoey –
eaieoaeece?iaaiiay (?aeiaanoe?iaaiiay) i?eaueue.

Ioaeii o/eouaaoue oaeaea iaiaeeiaeiaoth cia/eiinoue oiai eee eiiai
iieacaoaey i?eauee aeey ?aciuo eaoaai?ee caeioa?aniaaiiuo eeoe.

Oi?ie?iaaiea iieacaoaeae i?eauee i?eaaaeaiu ia ?enoiea 1.

Aeaaa 2 Ii?yaeie oi?ie?iaaiey oeiainiauo ?acoeueoaoia a CAI

«Ia?eo?ee»

2.1 Iauea naaaeaiey ia i?aaiecaoeee CAI «Ia?eo?ee»

CAI «Ia?eo?ee» nicaeaii ia iniiaaiee Onoaaa e O/?aaeeoaeueiiai aeiaiai?a
i nicaeaiee e aeayoaeueiinoe iauanoaa. Iauanoai nicaeaii a niioaaonoaee
n A?aaeaeaineei eiaeaenii ?O, Oaaea?aeueiui caeiiii «Ia aeoeeiia?iuo
iauanoaao», yaeyaony th?eaee/aneei eeoeii e aeaenoaoao ia iniiaaiee
onoaaa e caeiiiaeaoaeuenoaa ?O.

Iauanoai eiaao a nianoaaiiinoe iainiaeaiiia eiouanoai, io?aaeaaiia ia
naiinoiyoaeueiii aaeaina, eiaao ?an/aoiue n/ao a aaiea ia oa??eoi?ee ?O.
CAI «Ia?eo?ee» ianao ioaaonoaaiiinoue ii naiei iaycaoaeuenoaai anai
i?eiaaeeaaeauei aio eiouanoaii. A neo/aa ianinoiyoaeueiinoe
(aaie?ionoaa) iauanoaa ii aeia aai o/?aaeeoaeae eee ii aeia ae?oaeo
eeoe, eioi?ua eiatho i?aai aeaaaoue iaycaoaeueiua aeey iauanoaa oeacaiey
eeai eiui ia?acii eiatho aiciiaeiinoue ii?aaeaeyoue aai aeaenoaey, ia
o/?aaeeoaeae eee ae?oaeo eeoe a neo/aa iaaeinoaoi/iinoe eiouanoaa
iauanoaa iiaeao auoue aiceiaeaia noaneaeea?iay ioaaonoaaiiinoue ii aai
iaycaoaeuenoaai.

CAI «Ia?eo?ee» iinoiyiii i?iaiaeeo aiaeec naiae aeayoaeueiinoe ii
neaaeothuei e?eoa?eyi: oaeiaeaoai?aiiinoue eeeaioa; ea/anoai
iinoaaeyaiie i?iaeoeoeee; n?iee auiieiaiey cayaie; yeiiiie/aneea
?acoeueoaou; iao/aiea ia?niiaea e iiiaei ae?oaei.

I?iecaiaenoaaiiay no?oeoo?a i?aaei?eyoey ii?aaeaeyaony neaaeothueie
aaaeiaeoeie oaeoi?aie:

– iniaaiiinoyie auioneaaiuo ecaeaeee;

– iauaiii auionea i?iaeoeoeee e o?oaeiaieinoueth aa ecaioiaeaiey;

– o?iaiai niaoeeaeecaoeee e i?iecaiaenoaaiiui i?ioeeai i?aaei?eyoey;

– niiniaaie ecaioiaeaiey i?iaeoeoeee, oi anoue ninoaaii e neiaeiinoueth
i?eiaiyaiuo oaoiieiae/aneeo i?ioeannia (i?eeiaeaiea A).

Aiaeec aooaaeoa?neiai aaeaina CAI «Ia?eo?ee» iicaieyao naeaeaoue ?yae
aaaeiuo auaiaeia, iaiaoiaeeiuo eae aeey inouanoaeaiey oaeouae
oeiainiai-oicyenoaaiiie aeayoaeueiinoe, oae e aeey i?eiyoey
oi?aaeai/aneeo ?aoaiee ia ia?niaeoeao (oaaeeoea 1).

Oaaeeoea 1

Aiaeeoe/aneee aaeain CAI «Ia?eo?ee»

IieacaoaeueAaniethoiua (oun. ?oa.)Ioiineoaeueiua (%)EciaiaieaOaiiu
i?e?inoa, %ia/aei

aiaeaeiiaoe

aiaeaia/aei

aiaeaeiiaoe

aiaeaoun. ?oa.%12345678AeoeaAiaiai?ioiua
aeoeau2167320232,1538,8810356,7347,76Iai?ioiua
aeoeau4573503367,8561,12460-6,7310,06Aaeain67408235100,00100,001495-22,1
8IanneaNianoaaiiue eaieoae «iethn» aeioiaeu aoaeoueo ia?eiaeia
4470517266,3262,81702-3,5115,70Iaycaoaeuenoaa anaai, a oii
/enea:2270306333,6837,197933,5134,93Aeieain?i/iua
iaycaoaeuenoaa5005007,426,07–1,35-E?aoein?i/iua iaycaoaeuenoaa «ieion»
aeioiaeu aoaeoueo
ia?eiaeia1770256326,2631,127934,8644,80Aaeain67408235100,00100,001495-22
,18

Ii aeaiiui ?an/aoai aeaeii, /oi ca io/aoiue ia?eiae aeoeau i?aaiecaoeee
aic?inee ia 1465 oun. ?oa., a oii /enea ca n/ao oaaee/aiey iauaia
aiaiai?ioiuo aeoeaia – ia 1035 oun. ?oa. e i?e?inoa iai?ioiuo aeoeaia –
ia 460 oun. ?oa.

Oaeei ia?acii, eiouanoaaiiay ianna oaaee/eeanue, a iniiaiii ca n/ao
aiaiai?ioiuo aeoeaia. Yoi iiaeoaa?aeaeaaony aeaiiuie ia eciaiaieyo a
ninoaaa eiouanoaa i?aaiecaoeee.

I?e?ino iai?ioiuo aeoeaia a aiaeece?oaiii ia?eiaea aue naycai a ia?aoth
i/a?aaeue n oaaee/aieai aioiaie i?iaeoeoeee e oiaa?ia aeey ia?ai?iaeaaee
ia 1376 oun. ?oa. e aeaaeoi?neie caaeieaeaiiinoue ia 260 oun. ?oa.

Ia?auaao ia naay aieiaiea ?ino aeaaeoi?neie caaeieaeaiiinoe e eiioeo
aiaea, yoi aeaeaao iaiaoiaeeiui aeaeueiaeoee oaeoaeaiiue aiaeec ninoaaa
e no?oeoo?u aeaaeoi?neie caaeieaeaiiinoe ii aeaiiui aiaeeoe/aneiai
o/aoa.

Aianoa n oai iaaethaeaaony nieaeaiea aeiee iai?ioiuo aeoeaia n 67,85 aei
61,12% e, niioaaonoaaiii, ?ino aeiee aiaiai?ioiuo aeoeaia n 32,15 aei
38,88%. N o/aoii oiai, /oi aaee/eia aiaiai?ioiuo aeoeaia a aaniethoiii
au?aaeaiee ?anoao, a ia?aoth i/a?aaeue, ca n/ao iniiaiuo n?aaenoa (755
oun. ?oa.) e aeieain?i/iuo oeiainiauo aeiaeaiee (277 oun. ?oa.), iiaeii
eiinoaoe?iaaoue ?ino eiaanoeoeee a aeoeau.

Aiaeec ianneaiie /anoe aaeaina iieacuaaao, /oi aeiiieieoaeueiue i?eoie
n?aaenoa a io/aoiii ia?eiaea a noiia 1495 oun. ?oa. aue naycai n
oaaee/aieai e?aoein?i/iuo caaiiuo enoi/ieeia ia 793 oun. ?oa. e ?inoii
nianoaaiiiai eaieoaea ia 702 oun. ?oa.

Aianoa n oai neaaeoao eiinoaoe?iaaoue, /oi aeiey nianoaaiiiai eaieoaea
iaoeeiiii nieaeaeanue: n 66,32 aei 62,81%. Oaeei ia?acii, aeiey
nianoaaiiiai eaieoaea a niaieoiiuo ianneaao oiaea ia 3,51%.

Oaeaeueiue aan aeieain?i/iuo iaycaoaeuenoa nie?aoeeny ia 1,35% (n 7,42
aei 6,07), aeiey caaiiuo n?aaenoa, i?eaeaeaaoeony ia e?aoein?i/iie
iniiaa, aic?inea ia 4,86%.

Oaeei ia?acii, oaaee/aiea iauaia oeiaine?iaaiey aeayoaeueiinoe
i?aaiecaoeee auei ia 46,96% iaania/aii nianoaaiiui eaieoaeii, ia 53,04%
– e?aoein?i/iuie caaiiuie n?aaenoaaie.

Iiaeii eiinoaoe?iaaoue, /oi iaeaieueoee oaeaeueiue aan a niaieoiiuo
ianneaao aiaeece?oaiiai i?aaei?eyoey caieiaao nianoaaiiue eaieoae
(62,81%). Iaeaieaa cia/eiie noaoueae nianoaaiiiai eaieoaea yaeyaony
ia?ani?aaeaeaiiay i?eaueue (i?eeiaeaiea A).

Oaeei ia?acii, i?e auai?a e i?iaeoe?iaaiee i?iecaiaenoaaiiie no?oeoo?u
i?aaei?eyoey onoaiiaeaii aeaeaiea i?aaei?eyoey ia niioaaonoaothuea
no?oeoo?iua iiae?acaeaeaiey, ii?aaeaeaiu oi?iu eo niaoeeaeecaoeee e
eiiia?e?iaaiey. No?oeoo?a i?aaei?eyoey iaania/eaaao iaeaieaa i?aaeeueiia
ni/aoaiea ai a?aiaie e i?ino?ainoaa anao caaiueaa i?iecaiaenoaaiiiai
i?ioeanna.

Iauanoai naiinoiyoaeueii ieaie?oao naith oicyenoaaiioth, oeiainiaoth e
eioth aeayoaeueiinoue ia iniiaaiee aeiaiai?ia e ae?oaeo oi?i
iaycaoaeuenoa e naiaiaeii a auai?a eo i?aaeiaoa, ii?yaeea oicyenoaaiiuo
acaeiiioiioaiee e ii?aaeaeaiey ioaaonoaaiiinoe aeiaiaa?eaathueony noi?ii
ii acyoui iaycaoaeuenoaai.

2.2 O/aoiay iieeoeea CAI «Ia?eo?ee»

Aooaaeoa?neee o/ao a CAI «Ia?eo?ee» aaaeaony iai?a?uaii n iiiaio aai
ainoaea?noaaiiie ?aaeno?aoeee. Aooaaeoa?neee o/ao ?aaoee?oaony
Oaaea?aeueiui caeiiii «I aooaaeoa?neii o/aoa» ?129-OC io 21.11.1996a.

Iniiaiuie caaea/aie i?aaiecaoeee aooaaeoa?neiai o/aoa ia aeaiiii
i?aaei?eyoee yaeythony:

1) oi?ie?iaaiea iieiie e aeinoiaa?iie eioi?iaoeee i oicyenoaaiiuo
i?ioeannao e oeiainiauo ?acoeueoaoao aeayoaeueiinoe i?aaiecaoeee,
iaiaoiaeeiie aeey aiaoieo e aioo?aiieo iieueciaaoaeae;

2) iaania/aiea eiio?iey ca iaee/eai e aeaeaeaieai eiouanoaa,
eniieueciaaieai iaoa?eaeueiuo, o?oaeiauo, oeiainiauo ?ano?nia;

3) i?aaeioa?auaiea io?eoeaoaeueiuo ?acoeueoaoia oicyenoaaiiie
aeayoaeueiinoe i?aaiecaoeee e auyaeaiea aioo?eoicyenoaaiiuo ?acoeueoaoia
aeey iaania/aiey aa oeiainiaie onoie/eainoe.

Aooaaeoa?neee o/ao a CAI «Ia?eo?ee» auiieiyaony no?oeoo?iui
iiae?acaeaeaieai – aooaaeoa?eae, aicaeaaeyaiie aeaaiui aooaaeoa?ii.

Aeaaiue aooaaeoa? iacia/aaony ia aeieaeiinoue ?oeiaiaeeoaeai
i?aaei?eyoey e iiae/eiyaony aio.

O/aoiay iieeoeea i?aaiecaoeee CAI «Ia?eo?ee» noi?ie?iaaia aeaaiui
aooaaeoa?ii i?aaiecaoeee e ooaa?aeaeaia aaia?aeueiui aee?aeoi?ii
i?aaiecaoeee, a eioi?ie cae?aieaiu:

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

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

– ii?yaeie i?iaaaeaiey eiaaioa?ecaoeee aeoeaia e iaycaoaeuenoa
i?aaiecaoeee;

– iaoiaeu ioeaiee aeoeaia e iaycaoaeuenoa;

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

– ii?yaeie eiio?iey ca oicyenoaaiiuie iia?aoeeyie;

– ae?oaea ?aoaiey, iaiaoiaeeiua aeey i?aaiecaoeee aooaaeoa?neiai o/aoa.

Aaaeiui yeaiaioii o/aoiie iieeoeee yaeyaony ii?yaeie io?aaeaiey
oicyenoaaiiuo iia?aoeee ia n/aoao aooaaeoa?neiai o/aoa a niioaaonoaee n
?aai/ei ieaiii n/aoia i?aaiecaoeee. Ana aooaaeoa?neea caiene,
io?aaeathuea oicyenoaaiiua iia?aoeee, a CAI «Ia?eo?ee» niioaaonoaotho
Ieaio n/aoia, ooaa?aeaeaiiiio i?eeacii Ieienoa?noaa Oeiainia ?O io
31.10.2000a. ?94i (n eciaiaieyie io 07.05.2003a. ?38i).

O/aoiay iieeoeea CAI «Ia?eo?ee» noi?ie?iaaia enoiaey ec onoaiiaeaiiuo
o?aaiaaiee, i?aaeoniio?aiiuo Iieiaeaieai ii aooaaeoa?neiio o/aoo
«O/aoiay iieeoeea i?aaiecaoeee» IAO 1/98, ooaa?aeaeaiiiio i?eeacii
Ieienoa?noaa oeiainia ?O io 09.12.1998a. ?60i (i?eeiaeaiea A).

A ooaoa aooaaeoa?ee 8 /aeiaae. Noaia no?oeoo?u aooaaeoa?neie neoaeau
i?aaenoaaeaia ia ?enoiea 2.

?ani?aaeaeaiea iaycaiiinoae:

Aeaaiue aooaaeoa? – iaania/eaaao niioaaonoaea inouanoaeyaiuo
oicyenoaaiiuo iia?aoeee caeiiiaeaoaeuenoao ?O, eiio?ieue ca aeaeaeaieai
eiouanoaa e auiieiaieai iaycaoaeuenoa, ianao ioaaonoaaiiinoue ca
oi?ie?iaaiea o/aoiie iieeoeee, aaaeaiey aooaaeoa?neiai o/aoa,
naiaa?aiaiiia i?aaeinoaaeaiea iieiie e aeinoiaa?iie aooaaeoa?neie
io/aoiinoe.

?an/aoiue ioaeae – o/ao ?an/aoia ii iieaoa o?oaea, o/ao ?an/aoia ai
aiaathaeaeaoiua oiiaeu ii Aaeeiiio nioeeaeueiiio iaeiao, aaaeaiea
iaeiaiauo ea?oi/ae ii o/aoo niaieoiiiai aeioiaea oece/aneeo eeoe.
Inouanoaeaiea ia?niieoeoee?iaaiiiai o/aoa ii Iaineiiiiio oiiaeo.

Oeiainiaay a?oiia – o/ao aaieianeeo iia?aoeee, ?aaioa n oeaiiuie
aoiaaaie.

Aeey eaaeaeiai ?aaioieea ninoaaeyaony aeieaeiinoiay eino?oeoeey, n
eioi?ie ii aeieaeai auoue iciaeiieai a iaycaoaeueiii ii?yaeea
(i?eeiaeaiea A).

A oeaeyo naiaa?aiaiiinoe iiaeaioiaee io/aoiinoe i
oeiainiai-oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey ooaa?aeaeai a?aoee
aeieoiaioiiai?ioa ii neoaeaai e iiae?acaeaeaieyi i?aaei?eyoey (oaaeeoea
2).

Oaaeeoea 2

A?aoee aeieoiaioiiai?ioa

Iaeiaiiaaiea ioaeaeaIaeiaiiaaiea aeieoiaioaN?ie i?aaeinoaaeaieyEoaea

i?aaenoaaeyaonyOeiainiaue ioaeaeAuienee aaiea n ii?aaaeaoaeueiuie
aeieoiaioaie e iei2-ai /enea

(aaeaiany/ii)Aooaaeoa?eyIaeiaiiaaiea ioaeaeaIaeiaiiaaiea aeieoiaioaN?ie
i?aaeinoaaeaieyEoaea

i?aaenoaaeyaonyOeiainiaue ioaeaeAeou acaeiica/aoia10-ai /enea

(aaeaiany/ii)Aooaaeoa?eyIo/aou eanne?a1-ai /enea

(aaeaiany/ii)Aooaaeoa?ey?an/aou ii aaenaeyi2-ai /enea

(aaeaiany/ii)Aooaaeoa?eyN/aoa-oaeoo?u5-ai /enea

(aaeaiany/ii)Aooaaeoa?eyAna iiae?acaeaeaieyAaainiaua io/aou ii
eiiaiaee?iaeaiA oa/aiea 3-o aeiae iinea aica?auaiey ec
eiiaiaee?iaeeAooaaeoa?eyAieueie/iua eenouA oa/aiea io/aoiiai
ianyoeaAooaaeoa?eyAeou auiieiaiiuo ?aaioIi ia?a auiieiaiey
?aaioAooaaeoa?eyIoaeae eaae?iaI?eeacu i i?eaia ia ?aaioo,
i?aaeinoaaeaiea ioionea, ia?aaiaea ia ae?oaoth ?aaioo, i niaiauaiee e
caiauaieeA oa/aiea io/aoiiai ianyoeaAooaaeoa?eyAooaaeoa?eyIaeeaaeiua ia
noi?iioIi ia?a ioa?oceeIieoiaoaeyiIeaoaaeiua ii?o/aiey Ii ia?a
iieaouAaieoI?eoiaeiua e ?anoiaeiua eanniaua i?aea?aAaeaaeiaaiiAeaaiiio
aooaaeoa?oIi/oiaua ia?aaiaeu?ac a ianyoeIi/oiaiio ioaeaeaiethNi?aaee i
n?aaeiai ca?aaioeaIi ia?a o?aaiaaieyO?oaeyueinyIeaoaaeiua aaaeiiinoe
aeey auaea/e aeaiaa /a?ac eannoIi ia?a iinooieaiey aeaiaaEanna
caaiaeaNi?aaea i aeioiaeaoIi ia?a o?aaiaaieyO?oaeyueiny

Ana oicyenoaaiiua iia?aoeee ioi?ieythony ia?ae/iuie o/aoiuie
aeieoiaioaie, ia iniiaaiee eioi?uo aaaeaony aooaaeoa?neee o/ao.

Ia?ae/iua aeieoiaiou, iieo/aiiua n i?eiaiaieai eiiiuethoa?iie i?ia?aiiu,
i?eieiathony e aooaaeoa?neiio o/aoo, anee iie ioi?ieaiu ia aoiaaeiii
iineoaea e niaea?aeao iaycaoaeueiue aeey ieo iaai? ?aeaeceoia. Anee ia
caiieiaiu iaeioi?ua ?aeaeceou, oi i?i/a?eeaathony naiaiaeiua ianoa. A
aeaiaaeiii aeieoiaioa noiiu oeacuaatho i?iienueth e oeeo?aie.

Ia?ae/iua aeieoiaiou, iinooiathuea a aooaaeoa?eth, iiaeeaaeao
iaycaoaeueiie i?iaa?ea, eioi?ay inouanoaeyaony:

– ii oi?ia (iieiioa, i?aaeeueiinoue ioi?ieaiey, caiieiaiey ?aeaeceoia);

– niaea?aeaieth (caeiiiinoue aeieoiaioe?iaaiiuo iia?aoeee).

Aeieoiaio ninoaaeyaony a iiiaio niaa?oaiey iia?aoeee. I?e i?eiyoee
o/aoiuo aeieoiaioia e o/aoo inouanoaeyaony eiio?ieue i?aaiii/ee
iiaeienaaoeo eo eeoe. O?aiyony aeieoiaiou a oa/aiea n?ieia,
onoaiiaeaiiuo a niioaaonoaee n i?aaeeaie i?aaiecaoeee ainoaea?noaaiiiai
a?oeaiiai aeaea, ii ia iaiaa 5 eao. E aeieoiaioai i?eniaaeeiythony
i?eeiaeaiey. Iaiee n aeieoiaioaie ia?aieaoathony. Ia oeooeueiii eenoa
oeacuaaaony iaeiaiiaaiea i?aaei?eyoey, iacaaiea aeieoiaioa, ii?yaeeiaue
iiia?, n?ie o?aiaiey aeaea.

Ia i?aaei?eyoee aaaeaony oeaio?aeeciaaiiue o/ao, aaea inouanoaeyaony
aaaeaiea neioaoe/aneiai e aiaeeoe/aneiai o/aoa ia iniiaaiee naiaeiuo
aeieoiaioia, iinooiathueo ec ioaeaeia.

A aeaiiie i?aaiecaoeee o/ao aaaeaony a?o/ioth e iaeiia?aiaiii n
i?eiaiaieai eiiiuethoa?iie i?ia?aiiu «1N: I?aaei?eyoea». I?ia?aiia
iicaieyao o?aieoue ia?ae/iua aeieoiaiou, iaania/eaaao iia?aoeaiue
aeinooi e eioi?iaoeee, iicaieyao inouanoaeyoue ana ?an/aoiua
i?ioeaaeo?u.

Oaeei ia?acii, aooaaeoa?neee e iaeiaiaue o/ao ia i?aaei?eyoee
inouanoaeyaony a niioaaonoaee n caeiiiaeaoaeuenoaii e ii?iaoeaiuie
aeoaie ?inneeneie Oaaea?aoeee, ?aai/ei ieaiii n/aoia, a oaeaea niaeanii
?anii?yaeaieyi aeaaiiai aooaaeoa?a i?aaei?eyoey, eanathueony aii?inia
o/aoa e io/aoiinoe e iinyuea iaoiaeieiae/aneee oa?aeoa?. Aooaaeoa?neee
o/ao inouanoaeyaony i?e iiiiue niaoeeaeece?iaaiiie aooaaeoa?neie
i?ia?aiiu «1N: I?aaei?eyoea». Yoi iiuiay oieaa?naeueiay aooaaeoa?neay
i?ia?aiia iiaiai iieieaiey. Aa aiciiaeiinoe iicaieytho ia oieueei
yooaeoeaii aaoiiaoece?iaaoue o/ao i?aeoe/anee ethaiai o/anoea ?aaiou
aooaaeoa?ee i?aaiecaoeee, ii aanoe o/ao ia?aeeaeueii a ianeieueeeo
o/aoiuo nenoaiao, a oaeaea a ?ac?aca iainiaeaiiuo iiae?acaeaeaiee,
auaeaeaiiuo ia ioaeaeueiue aaeain.

Ia?ae/iue aooaaeoa?neee o/ao inouanoaeyaony ia aeaieao oeiiauo
iaaeaaaeiinoaaiiuo oi?i, a oaeaea aeaieao, ?ac?aaioaiiuo niaoeeaeenoaie
i?aaei?eyoey e cae?aieaiiuo a o/aoiie iieeoeea i?aaei?eyoey.

2.3 O/ao e ii?yaeie oi?ie?iaaiey oeiainiaiai ?acoeueoaoa a CAI

«Ia?eo?ee»

Iniiaiie oeaeueth CAI «Ia?eo?ee» yaeyaony iieo/aiea i?eauee.

Niaeanii o/aoiie iieeoeea CAI «Ia?eo?ee» au?o/ea io i?iaeaaee
i?iaeoeoeee ii?aaeaeyaony ii iaoiaeo ia/eneaiey.

I?e aeaiiii iaoiaea aeioiaeu i?eciathony a oii io/aoiii (iaeiaiaii)
ia?eiaea, a eioi?ii iie eiaee ianoi, iacaaeneii io oaeoe/aneiai
iinooieaiey aeaiaaeiuo n?aaenoa.

Aeey o/aoa au?o/ee io i?iaeaaee i?iaeoeoeee niaeanii ?aai/aai ieaia
n/aoia CAI «Ia?eo?ee» eniieuecoaony n/ao 90 «I?iaeaaee». N/ao
aeoeaii-ianneaiue, naeueaei ia eiaao. Ii aeaaaoo iieacuaaaony iieiay
oaeoe/aneay naaanoieiinoue i?iaeaiiie i?iaeoeoeee, ii e?aaeeoo – au?o/ea
io i?iaeaaee i?iaeoeoeee.

E n/aoo 90 «I?iaeaaee» ioe?uou noan/aoa:

90/1 – Au?o/ea;

90/2 – Naaanoieiinoue i?iaeaae;

90/3 – Iaeia ia aeiaaaeaiioth noieiinoue;

90/4 – Aeoeecu;

90/9 – I?eaueue (oauoie) io i?iaeaae».

A eiioea ianyoea noan/aoa 90/1, 90/2, 90/3 ,90/4 cae?uaathony ia noan/ao
90/9, eioi?ue a naith i/a?aaeue cae?uaaaony ia n/ao 99 «I?eauee e
oauoee» e ii?aaeaeyaony oeiainiaue ?acoeueoao io iau/iuo aeaeia
aeayoaeueiinoe.

Aooaaeoa?neea caiene ii ii?aaeaeaieth oeiainiaiai ?acoeueoaoa io iau/iuo
aeaeia aeayoaeueiinoe i?aaenoaaeaiu a oaaeeoea 3.

Oaaeeoea 3

Aooaaeoa?neea caiene ii ii?aaeaeaieth oeiainiaiai ?acoeueoaoa io iau/iuo
aeaeia aeayoaeueiinoe

? i/iNiaea?aeaiea iia?aoeeeEi??aniiiaeaioeey
n/aoiaaeaaaoe?aaeeo1Aunoaaeaia n/ao-oaeoo?a iieoiaoaeth ia i?iaeaaeo
i?iaeoeoeee6290/12Auaeaeaia noiia IAeN io noieiinoe ?aaeeciaaiiie
i?iaeoeoeee90/3683Nienaia naaanoieiinoue ?aaeeciaaiiie
i?iaeoeoeee90/2434Io?aaeaiu ?anoiaeu, naycaiiua n i?iaeaaeae
i?iaeoeoeee44765Auaeaeaia noiia IAeN io noieiinoe oneoa19766Nienaiu
?anoiaeu ia i?iaeaaeo90/2447Iieo/aia au?o/ea io ?aaeecaoeee
i?iaeoeoeee50,51628Noiia IAeN ia?a/eneaia a athaeaeao68519Ii?aaeaeaia
i?eaueue io ?aaeecaoeee i?iaeoeoeee909910Ii?aaeaeai oauoie io
?aaeecaoeee i?iaeoeoeee999011Ia/eneai iaeia ia i?eaueue996812I?iaaaeaia
?aoi?iaoeey aaeaina (ia?ani?aaeaeaiiay i?eaueue)998413I?iaaaeaia
?aoi?iaoeey aaeaina (iaiie?uoue oauoie)8499

Aeey iaiauaiey eioi?iaoeee i i?i/eo aeioiaeao e ?anoiaeao niaeanii
?aai/aai ieaia n/aoia i?eiaiyaony n/ao 91 «I?i/ea aeioiaeu e ?anoiaeu».
N/ao aeoeaii-ianneaiue, naeueaei ia eiaao.

E n/aoo 91 ioe?uaathony noan/aoa:

91/1 – I?i/ea aeioiaeu;

91/2 – I?i/ea ?anoiaeu.

A eiioea eaaeaeiai ianyoea n/ao 91 cae?uaaaony ia n/ao 99 «I?eauee e
oauoee» (oaaeeoea 4).

Oaaeeoea 4

Aooaaeoa?neea caiene ii i?i/ei iia?aoeeyi

? i/iNiaea?aeaiea iia?aoeeeEi??aniiiaeaioeey
n/aoiaaeaaaoe?aaeeo1Io?aaeaiu aeioiaeu io naea/e eiouanoaa a a?aiaeo
7691/12Io?aaeaiu ?anoiaeu, naycaiiua n i?aaeinoaaeaieai eiouanoaa a
a?aiaeo91/202,10,70,693Aunoaaeaia n/ao-oaeoo?a iieoiaoaeth ia i?iaeaaeo
i?i/aai eiouanoaa (iniiaiuo n?aaenoa, iaiaoa?eaeueiuo aeoeaia,
iaoa?eaeia)6291/14Auaeaeaia noiio IAeN io noieiinoe ?aaeeciaaiiiai
eiouanoaa91/2685Nienaia aii?oecaoeey iniiaiuo n?aaenoa i?e eo
auauoee02016Nienaia inoaoi/iay noieiinoue iniiaiuo
n?aaenoa91/2017Nienaia aii?oecaoeey iaiaoa?eaeueiuo aeoeaia i?e eo
auauoee05048Nienaia inoaoi/iay noieiinoue iaiaoa?eaeueiuo
aeoeaia91/2049Ia/eneaiu aeeaeaeaiaeu niaeanii aiaeiaiai nia?aiey
aeoeeiia?ia7691/110Io?aaeaia noiia iaeiaa ia aeioiaeu, oaea?aeaiiay o
enoi/ieea auieaou91/26811Ia/eneaia ca?aaioiay ieaoa ?aai/ei i?e auauoee
i?i/aai eiouanoaa91/27012Ia/eneai ANI ia oiiae iieaou
o?oaea91/26913Eniieueciaaiu iaoa?eaeu i?e auauoee i?i/aai
eiouanoaa91/21014Ii?eoiaeiaaiu iaoa?eaeu a ?acoeueoaoa aeaiiioaaea
iniiaiuo n?aaenoa1091/115Iieo/aiu oo?aoiua naieoeee5191/116Oiea/aiu
oo?aoiua naieoeee91/25117Nienaia e?aaeeoi?neay e aeaiiiaioneay
caaeieaeaiiinoue, ii eioi?ie enoae n?ie eneiaie aeaaiinoe7691/118Nienaia
aeaaeoi?neay caaeieaeaiiinoue aaciaaeaaeiay e
acuneaieth91/27619Ia/eneaiu i?ioeaiou ca iieueciaaiea e?aoein?i/iui
e?aaeeoii91/266? i/iNiaea?aeaiea iia?aoeeeEi??aniiiaeaioeey
n/aoiaaeaaaoe?aaeeo20Ia/eneaia i?ioeaiou ca iieueciaaiea aeieain?i/iui
e?aaeeoii91/26721Ii?aaeaeaia i?eaueue io i?i/eo
iia?aoeee919922Ii?aaeaeai oauoie io i?i/eo iia?aoeee999123Ia/eneai iaeia
ia i?eaueue996824I?iaaaeaia ?aoi?iaoeey aaeaina (ia?ani?aaeaeaiiay
i?eaueue)998425I?iaaaeaia ?aoi?iaoeey aaeaina (iaiie?uoue
oauoie)8499Caeeth/aiea

A oneiaeyo ?acaeoie ?uii/iie yeiiiieee ?ieue aooaaeoa?neiai o/aoa
caeeth/aaony a oi?ie?iaaiee iaeneiaeueii aeinoiaa?iie eioi?iaoeee i
oeiainiaii ninoiyiee e oeiainiauo ?acoeueoaoao aeayoaeueiinoe
i?aaiecaoeee.

Iniiaiie oeaeueth i?e ninoaaeaiee io/aoiinoe yaeyaony iaania/aiea
iaiaoiaeeiie eioi?iaoeeae anao caeioa?aniaaiiuo iieueciaaoaeae
iacaaeneii io aiciiaeiinoae iieueciaaoaey iieo/eoue yoo io/aoiinoue.
Oaeay oeaeue ii?aaeaeyaony no?aieaieai i?aaiecaoeee iaeneiaeueii
?anoe?eoue e?oa iieueciaaoaeae.

Enoiaey ec aeaiiie oeaee ia?aae aooaaeoa?neie io/aoiinoueth noiyo
neaaeothuea caaea/e:

1) nicaeaiea iaiaoiaeeiuo oneiaee aeey nouanoaothueo e iioaioeeaeueiuo
iieueciaaoaeae eioi?iaoeee i?e i?eiyoee eie oi?aaeai/aneeo ?aoaiee i
acaeiiaeaenoaee n i?aaiecaoeeae;

2) aiciiaeiinoue ioeaiee a?aiaie, aa?iyoiinoe e iauaiia i?e/eoathueony
iieueciaaoaeyi auieao io aeayoaeueiinoe i?aaiecaoeee;

3) iaania/aiea aaeaeaaoiinoe io?aaeaiey ninoiyiey yeiiiie/aneeo ?ano?nia
i?aaiecaoeee, aeeth/ay ana aiciiaeiua aiaoiea ianoiyoaeuenoaa.

Auoaia?a/eneaiiua caaea/e iiaoo auoue iaania/aiu oieueei i?e
niaethaeaiee ii?aaeaeaiiuo ea/anoaaiiuo oa?aeoa?enoee aooaaeoa?neie
io/aoiinoe. Ioa/anoaaiiay i?aeoeea iicaieytho ioianoe e iei neaaeothuea
e?eoa?ee:

– oeaiiinoue eioi?iaoeee aeey iieueciaaoaey;

– iaaeaaeiinoue e aeinoiaa?iinoue eioi?iaoeee;

– niiinoaaeiinoue eioi?iaoeee ii a?aiaie, iauaeoai, iaoiaeeee ?an/aoa,
aaeeieoeai ecia?aiey;

– iinoiyinoai.

Iniiaiui aeieoiaioii, eniieuecoaiui aeey ioeaiee oeiainiaie
aeayoaeueiinoe yaeyaony aooaaeoa?neay (oeiainiaay) io/aoiinoue.

Aooaaeoa?neay (oeiainiaay) io/aoiinoue – nenoaia iieacaoaeae,
na?oiie?iaaiiuo a ii?aaeaeaiiua oi?iu, oa?aeoa?ecothueo
oeiainiai-oicyenoaaiioth aeayoaeueiinoue i?aaiecaoeee ia iniiaa
ia?ae/iuo aeaiiuo aooaaeoa?neiai o/aoa.

Ia iniiaaiee aeaiiuo aooaaeoa?neie io/aoiinoe inouanoaeyaony iiene
?aca?aia aeaeueiaeoaai ?acaeoey e niaa?oainoaiaaiey aeayoaeueiinoe
i?aaiecaoeee, aeinoeaeaiey noaaeeueiiai iieiaeaiey ia ?uiea.

Aooaaeoa?neay io/aoiinoue yaeyaony caaa?oathuei yoaiii o/aoiiai
i?ioeanna. Iia ninoaaeyaony ca io/aoiue ia?eiae n 1 yiaa?y ii 31
aeaeaa?y oaeouaai aiaea aeeth/eoaeueii.

Ninoaa aiaeiaie aooaaeoa?neie io/aoiinoe:

– aooaaeoa?neee aaeain (o. ?1);

– io/ao i i?eaueyo e oauoeao (o.?2);

– io/ao ia eciaiaiee eaieoaea (o. ?3);

– io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa (o. ?4);

– i?eeiaeaiea e aooaaeoa?neiio aaeaino (o. ?5);

– iiynieoaeueiay caienea;

– eoiaiaay /anoue aoaeeoi?neiai caeeth/aiey.

Aooaaeoa?neee aaeain iieacuaaao ninoiyiea oicyenoaaiiuo n?aaenoa e
enoi/ieeia eo ia?aciaaiey ia aeaiiue iiiaio. Iie iinoiyiii eciaiythony e
iaoiaeyony a aeaeaeaiee. Yoi aeaeaeaiea io?aaeaaony ia n/aoao n
iiiiuueth aeaieiie caiene.

Io/ao i i?eaueyo e oauoeao iicaieyao aeinoaoi/ii iieii ioeaieoue iauaiu
i?iecaiaenoaaiiie aeayoaeueiinoe i?aaiecaoeee e oeiainiaua ?acoeueoaou
aeayoaeueiinoe iauanoaa a oeaeii.

A io/aoa i aeaeaeaiee aeaiaaeiuo n?aaenoa io?aaeaaony eioi?iaoeey i
iaee/ee aeaiaaeiuo n?aaenoa o i?aaiecaoeee, ca n/ao eioi?uo iia
inouanoaeyao naith aeayoaeueiinoue e eae eo ?anoiaeoao.

Eioi?iaoeee niaea?aeauaeny a aooaaeoa?neie io/aoiinoe ea?aao aaaeioth
?ieue i?e i?eiyoee oi?aaeai/aneeo ?aoaiee. I?e yoii i?aaeiieaaaaony, /oi
eioi?iaoeey iinooiaao e iieueciaaoaeth naiaa?aiaiii. A i?ioeaiii neo/aa
iia ia io?aaeaao ?aaeueiiai iieiaeaiey aeae ia iiiaio aa iieo/aiey.

Nienie eniieueciaaiiie eeoa?aoo?u

1. Oaaea?aeueiue caeii «I aooaaeoa?neii o/aoa» ?129-OC io 21.11.1996a.

2. Iaeiaiaue eiaeaen ?O. *anoue 2. Aeaaa 21 «IAeN», aeaaa 25 «Iaeia ia
i?eaueue».

3. Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/aoiay iieeoeea i?aaiecaoeee»
IAO 1/98, ooaa?aeaeaii i?eeacii Ieienoa?noaa oeiainia ?O io 09.12.1998a.
?60i (eciaiaiey io 30.12.1999a. ?107i).

4. Iieiaeaiea ii aooaaeoa?neiio o/aoo «Aooaaeoa?neay io/aoiinoue
i?aaiecaoeee» IAO 4/99, ooaa?aeaeaii i?eeacii Ieienoa?noaa oeiainia ?O
io 06.07.1999a. ?43i.

5. Iieiaeaiea ii aooaaeoa?neiio o/aoo «Aeioiaeu i?aaiecaoeee» IAO 9/99,
ooaa?aeaeaii i?eeacii Ieienoa?noaa oeiainia ?O io 06.05.1999a. ?32i
(eciaiaiey io 30.03.2001a. ?27i).

6. Iieiaeaiea ii aooaaeoa?neiio o/aoo «?anoiaeu i?aaiecaoeee» IAO 10/99,
ooaa?aeaeaii i?eeacii Ieienoa?noaa oeiainia ?O io 06.05.1999a. ?33i
(eciaiaiey io 30.03.2001a. ?27i).

7. I?eeac Ieienoa?noaa oeiainia ?O io 22.07.2003a. ?67i «I oi?iao
aooaaeoa?neie io/aoiinoe i?aaiecaoeee» (eciaiaiey io 31.12.2004a.
?135i).

8. I?eeac Aiieiinoaoa ?innee ?475 e Ieienoa?noaa oeiainia ?O ?102i io
14.11.2003a. «I eiaeao iieacaoaeae aiaeiaie aooaaeoa?neie io/aoiinoe
i?aaiecaoeee, aeaiiua ii eioi?ui iiaeeaaeao ia?aaioea a i?aaiao
ainoaea?noaaiiie noaoenoeee».

9. Eoooa? I.E., Oa?aiaoe I.O., Oeaiiaa E.I. Aooaaeoa?neay (oeiainiaay)
io/aoiinoue: O/aaiia iiniaea. – I.: Oeiainu e noaoenoeea, 2005.

10. Ea?eiiia A.Ae., Ea?caaaa I.I., Ia/eoaeei A.E. Aooaaeoa?neay
oeiainiaay io/aoiinoue: O/aaiia iiniaea. – I.: OE Aaeae, Ecae-ai
I?iniaeo, 2005.

11. AEo?iae «Aeaaaoo» ?1 yiaa?ue 2005a.

I?eeiaeaiey

I?eeiaeaiea A – Aooaaeoa?neee aaeain CAI «Ia?eo?ee»

I?eeiaeaiea

e i?eeaco Ieioeia ?O io 22 ethey 2003 a. ? 67i

(n o/aoii i?eeaca Aineiinoaoa ?O e Ieioeia ?O

io 14 iiya?y 2003 a. ? 475/102i)

Aooaaeoa?neee aaeain

ia 1yiaa?y 2007a.Eiaeu

Oi?ia ? 1 ii IEOAe 0710002
Aeaoa (aiae,
ianyoe, /enei) 20070101I?aaiecaoeey CAI «Ia?eo?ee»
__________________________________ ii IEII Eaeaioeoeeaoeeiiiue iiia?
iaeiaiieaoaeueueea ________________________EII Aeae aeayoaeueiinoe
_____________________________________________ii IEAYAe
I?aaiecaoeeiiii-i?aaiaay oi?ia / oi?ia nianoaaiiinoe _____ii
IEIIO/IEONAaeeieoea ecia?aiey: oun. ?oa. / iei. ?oa. (iaioaeiia
ca/a?eiooue) ii IEAE384/385 AeoeaEiae iieacaoaeyIa ia/aei
io/aoiiai aiaeaIa eiiaoe io/aoiiai ia?eiaea1234I. AIAIAI?IOIUA AEOEAU

Iaiaoa?eaeueiua aeoeau110150118Iniiaiua
n?aaenoaa12020172772Iacaaa?oaiiia no?ieoaeuenoai130–Aeioiaeiua
aeiaeaiey a iaoa?eaeueiua oeaiiinoe135–Aeieain?i/iua oeiainiaua
aeiaeaiey140-277Ioeiaeaiiua iaeiaiaua aeoeau145-35I?i/ea aiaiai?ioiua
aeoeau150–Eoiai ii ?acaeaeo I19021673202II. IAI?IOIUA AEOEAU

Caianu21023393321a oii /enea:

nu?uea, iaoa?eaeu e ae?oaea aiaeiae/iua oeaiiinoe21118851484aeeaioiua ia
au?aueaaiee e ioei?ia212–cao?aou a iacaaa?oaiiii
i?iecaiaenoaa213152106aioiaay i?iaeoeoeey e oiaa?u aeey
ia?ai?iaeaaee2143021678oiaa?u ioa?oaeaiiua215–?anoiaeu aoaeoueo
ia?eiaeia216-53i?i/ea caianu e cao?aou217–IAeN ii i?eia?aoaiiui
oeaiiinoyi220277336Aeaaeoi?neay caaeieaeaiiinoue (ieaoaaee ii eioi?ie
iaeeaeathony aieaa /ai /a?ac 12 ianyoeaa iinea io/aoiie aeaou)230–a oii
/enea iieoiaoaee e caeac/eee231–Aeaaeoi?neay caaeieaeaiiinoue (ieaoaaee
ii eioi?ie iaeeaeathony a oa/aiea 12 ianyoeaa iinea io/aoiie
aeaou)240626886a oii /enea iieoiaoaee e caeac/eee241554512E?aoein?i/iua
oeiainiaua aeiaeaiey250–Aeaiaaeiua n?aaenoaa2601331490I?i/ea iai?ioiua
aeoeau270–Eoiai ii ?acaeaeo II29045735033AAEAIN30067408235I?iaeieaeaiea
i?eeiaeaiey A

Oi?ia 0710001 n. 2

IanneaEiae iieacaoaeyIa ia/aei io/aoiiai aiaeaIa eiiaoe io/aoiiai
ia?eiaea1234III. EAIEOAE E ?ACA?AU

Onoaaiue eaieoae41010501050Nianoaaiiua aeoeee, aueoieaiiua o
aeoeeiia?ia411–Aeiaaai/iue eaieoae42018511851?aca?aiue
eaieoae430185185a oii /enea:

?aca?au, ia?aciaaiiua a niioaaonoaee n caeiiiaeaoaeuenoaii431–?aca?au,
ia?aciaaiiua a niioaaonoaee n o/?aaeeoaeueiuie
aeieoiaioaie432185185Ia?ani?aaeaeaiiay i?eaueue (iaiie?uoue
oauoie)47013842047Eoiai ii ?acaeaeo III49044705133IV. AeIEAIN?I*IUA
IAssCAOAEUeNOAA

Caeiu e e?aaeeou510–Ioeiaeaiiua iaeiaiaua iaycaoaeuenoaa515500500I?i/ea
aeieain?i/iua iaycaoaeuenoaa520–Eoiai ii ?acaeaeo IV590500500V.
E?AOEIN?I*IUA IAssCAOAEUeNOAA

Caeiu e e?aaeeou610200200E?aaeeoi?neay caaeieaeaiiinoue62015702363a oii
/enea:

iinoaaueee e iiae?yae/eee621982831caaeieaeaiiinoue ia?aae ia?niiaeii
i?aaiecaoeee622340650caaeieaeaiiinoue ia?aae ainoaea?noaaiiuie
aiaathaeaeaoiuie oiiaeaie62388422caaeieaeaiiinoue ii iaeiaai e
nai?ai624160460i?i/ea e?aaeeoi?u625–Caaeieaeaiiinoue ia?aae o/anoieeaie
(o/?aaeeoaeyie) ii auieaoa aeioiaeia630–Aeioiaeu aoaeoueo
ia?eiaeia640-39?aca?au i?aaenoiyueo ?anoiaeia650–I?i/ea e?aoein?i/iua
iaycaoaeuenoaa660–Eoiai ii ?acaeaeo
V69017702602AAEAIN70067408235NI?AAEA i iaee/ee oeaiiinoae, o/eouaaaiuo
ia caaaeainiauo n/aoaoA?aiaeiaaiiua iniiaiua n?aaenoaa91020502100a oii
/enea ii eeceiao911–Oiaa?ii-iaoa?eaeueiua oeaiiinoe, i?eiyoua ia
ioaaonoaaiiia o?aiaiea920–Oiaa?u, i?eiyoua ia eiienneth930–Nienaiiay a
oauoie caaeieaeaiiinoue iaieaoaaeaniiniaiinoue
aeaaeoi?ia940–Iaania/aiey iaycaoaeuenoa e ieaoaaeae
iieo/aiiua950–Iaania/aiey iaycaoaeuenoa e ieaoaaeae auaeaiiua960–Eciin
aeeeeuiiai oiiaea970–

I?eeiaeaiea A – I?aaiecaoeeiiiay no?oeoo?a CAI «Ia?eo?ee»

I?eeiaeaiea A – O/aoiay iieeoeea CAI «Ia?eo?ee»

Iaoiae aooaaeoa?neiai o/aoaAa?eaiouNnueea ia ii?iaoeaiue aeieoiaioO/ao
iniiaiuo n?aaenoaNiinia (iaoiae) ia/eneaiey aii?oecaoeee iauaeoia
iniiaiuo n?aaenoa-eeiaeiue niinia

1) Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao iniiaiuo n?aaenoa» IAO 6/01
(ioieo 18);

2) Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?inneeneie Oaaea?aoeee (ioieo 48).Ia?aioeaiea a?oii
iaeii?iaeiuo iauaeoia iniiaiuo n?aaenoa ii oaeouae (ainnoaiiaeoaeueiie)
noieiinoeaeia?iaieueiay ia?aioeaiea iniiaiuo n?aaenoa ia 1 yiaa?y

– i?iaiaeeony

Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao iniiaiuo n?aaenoa» IAO 6/01
(ioieo 18)Ii?yaeie o/aoa cao?ao ia ?aiiio iauaeoia iniiaiuo
n?aaenoa?aca?a ii niiieoaeueiui aeieaai

– ia nicaeaaony

Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao iniiaiuo n?aaenoa» IAO 6/01
(ioieou 26 e 27)Ii?yaeie o/aoo a?aiaeu N/ao 001 «A?aiaeiaaiiua iniiaiua
n?aaenoaa»A?aaeaeaineee eiaeaen ?O, aeaaa 34O/ao iaiaoa?eaeueiuo
aeoeaiaNiinia (iaoiae) ia/eneaiey aii?oecaoeee iaiaoa?eaeueiuo aeoeaia-
eeiaeiue niinia

1) Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao iaiaoa?eaeueiuo aeoeaia» IAO
14/2000 (ioieo 15);

2) Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?inneeneie Oaaea?aoeee (ioieo 56).Niinia io?aaeaiey a o/aoa
aii?oecaoeeiiiuo io/eneaiee ii iaiaoa?eaeueiui aeoeaai
– iooai iaeiieaiey niioaaonoaothueo noii
ia ioaeaeueiii n/aoa

Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao iaiaoa?eaeueiuo aeoeaia» IAO
14/2000 (ioieo 21)O/ao iaoa?eaeueii-i?iecaiaenoaaiiuo caianiaIi?yaeie
io?aaeaiey a o/aoa iinooieaiey iaoa?eaeueii-i?iecaiaenoaaiiuo caiania-
ia n/aoa 10 «Iaoa?eaeu» ii oaeoe/aneie naaanoieiinoe;

oeaiiinoae»

1) Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao IIC» IAO 5/01 (ioieo 5);

2) I?eeac Ieioeia ?O io 28 aeaeaa?y 2001a. ?119i (ioieo 83);

3) Eino?oeoeey ii i?eiaiaieth Ieaia n/aoia Ii?yaeie io?aaeaiey a o/aoa
o?ainii?oii-caaioiaeoaeueiuo ?anoiaeia,

naycaiiuo n caaioiaeie e aeinoaaeie iaoa?eaeia- iaiin?aaenoaaiiiai
(i?yiiai) aeeth/aiea OC? a oaeoe/aneoth naaanoieiinoue iaoa?eaea
(i?eniaaeeiaiea e aeiaiai?iie oeaia iaoa?eaea)I?eeac Ieioeia ?O io 28
aeaeaa?y 2001a. ?119i (ioieo 83)

Niinia (iaoiae) ioeaiee iaoa?eaeueii-i?iecaiaenoaaiiuo caiania i?e

ioionea a i?iecaiaenoai e eiii auauoee, a oaeaea ia eiiaoe
io/aoiiai

|ia?eiaea- ii n?aaeiae naaanoieiinoe

1) Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania» IAO 5/01 (ioieo 16);

2) I?eeac Ieioeia ?O io 28 aeaeaa?y 2001 a. ?119i (ioieo 73);

3) Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe (ioieo 58).Ii?yaeie io?aaeaiey a o/aoa iinooieaiey oiaa?ia-
ia n/aoa 41 «Oiaa?u» ii oaeoe/aneie naaanoieiinoe

1) Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao
iaoa?eaeueii-i?iecaiaenoaaiiuo caiania» IAO 5/01 (ioieo 5);

2) Eino?oeoeey ii i?eiaiaieth Ieaia n/aoia aooaaeoa?neiai o/aoa
oeiainiai-oicyenoaai-iie aeayoaeueiinoe i?aaiecaoeee. Ioeaiea e o/ao
auionea aioiaie i?iaeoeoeee- ii oaeoe/aneie naaanoieiinoe aac i?eiaiaiea
n/aoa 40 «Auione i?iaeoeoeee»

1) Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?inneeneie Oaaea?aoeee (ioieo 59);

2) Eino?oeoeey ii i?eiaiaieth Ieaia n/aoia aooaaeoa?neiai o/aoa
oeiainiai-oicyenoaai-iie aeayoaeueiinoe i?aaiecaoeee. O/ao aeioiaeia e
?anoiaeia?ani?aaeaeaiea einaaiiuo ?anoiaeia iaaeaeo ?acee/iuie
ecaeaeeyieI?iii?oeeiiaeueii:

-noiia ia/eneaiiie ca?aaioiie ieaou iniiaiuo ?aai/eo

Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie io/aoiinoe
a ?inneeneie Oaaea?aoeee (ioieo 65)Ioeaiea iacaaa?oaiiia i?iecaiaenoai
o/eouaaaiiai ii n/aoai 20 «Iniiaiia i?iecaiaenoai» e 23
«Aniiiiaaoaeueiia i?iecaiaenoai» – ii oaeoe/aneie naaanoieiinoe

I?eciaiea iinooieaiee aeioiaeaie io iau/iuo aeaeia aeayoaeueiinoe eee
i?i/eie iinooieaieyie- ii e?aaeeoo n/aoa 90 «I?iaeaaee»;

– ii e?aaeeoo n/aoa 91 «I?i/ea aeioiaeu e ?anoiaeu»1) Iieiaeaiea ii
aooaaeoa?neiio o/aoo «Aeioiaeu i?aaiecaoeee» IAO 9/99 (ioieo 4, 7, 8);

2) Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?inneeneie Oaaea?aoeee (ioieo 10);

3) Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/aoiay iieeoeea i?aaiecaoeee»
IAO 1/98 (ioieo 7)Ii?yaeie nienaiey iauaoicyenoaaiiuo ?anoiaeia- ia
n/ao 20 «Iniiaiia i?iecaiaenoai» ni n/aoa 26 «Iauaoicyenoaaiiua
?anoiaeu»

Eino?oeoeey ii i?eiaiaieth Ieaia n/aoia aooaaeoa?neiai o/aoa
oeiainiai-oicyenoaai-iie aeayoaeueiinoe i?aaiecaoeee (n/ao 26)O/ao
caaiiuo n?aaenoaO/ao aeieain?i/iuo caaiiuo n?aaenoa iinea oiai, eae aei
iiiaioa eo iiaaoaiey inoaeinue ia aieaa 12 ianyoeaa- ia?aaiae
aeieain?i/iie caaeieaeaiiinoe a e?aoein?i/ioth

Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/ao caeiia e e?aaeeoia e cao?ao ii
eo ianeoaeeaaieth» IAO 15/01 (ioieo 6)I?eeiaeaiea A – Aeieaeiinoiay
eino?oeoeey aooaaeoa?a

Aeieaeiinoiua iaycaiiinoe.

Auiieiyao ?aaioo ii aaaeaieth aooaaeoa?neiai o/aoa iia?aoeee ii
ca?aaioiie ieaoa, o/anoaoao a ?ac?aaioea e inouanoaeaiee ia?ii?eyoee,
iai?aaeaiiuo ia niaethaeaiea oeiainiaie aeenoeeieeiu e ?aoeeiiaeueiia
eniieueciaaiea ?ano?nia. Inouanoaeyao i?eai e eiio?ieue ia?ae/iie
aeieoiaioaoeee ii ca?aaioiie ieaoa e iiaeaioaaeeaaao aa e n/aoiie
ia?aaioea. Io?aaeaao ia n/aoao aooaaeoa?neiai o/aoa iia?aoeee, naycaiiua
n ia/eneaieai e auieaoie ca?aaioiie ieaou. I?iecaiaeeo ia/eneaiea e
ia?a/eneaiea iaeiaia e nai?ia a oaaea?aeueiue, ?aaeiiaeueiue e ianoiue
athaeaeaou, no?aoiauo aciinia a ainoaea?noaaiiua aiaathaeaeaoiua
nioeeaeueiua oiiaeu, ieaoaaeae a aaieianeea o/?aaeaeaiey, n?aaenoa ia
oeiaine?iaaiea eaieoaeueiuo aeiaeaiee, ca?aaioiie ieaou ?aai/eo e
neoaeaueo, ae?oaeo auieao e ieaoaaeae, a oaeaea io/eneaiea n?aaenoa ia
iaoa?eaeueiia noeioee?iaaiea ?aaioieeia i?aaei?eyoey.

Iaania/eaaao ?oeiaiaeeoaeae, e?aaeeoi?ia, eiaanoi?ia, aoaeeoi?ia e
ae?oaeo iieueciaaoaeae aooaaeoa?neie io/aoiinoe niiinoaaeiie e
aeinoiaa?iie aooaaeoa?neie eioi?iaoeeae ii niioaaonoaothuei iai?aaeaieyi
(o/anoeai o/aoa).

?ac?aaaouaaao ?aai/ee ieai n/aoia, oi?iu ia?ae/iuo aeieoiaioia,
i?eiaiyaiua aeey ioi?ieaiey oicyenoaaiiuo iia?aoeee ii eioi?ui ia
i?aaeoniio?aiu oeiiaua oi?iu, a oaeaea oi?iu aeieoiaioia aeey aioo?aiiae
aooaaeoa?neie io/aoiinoe, o/anoaoao a ii?aaeaeaiee niaea?aeaiey iniiaiuo
i?eaiia e iaoiaeia aaaeaiea o/aoa e oaoiieiaee ia?aaioee aooaaeoa?neie
eioi?iaoeee.

O/anoaoao a i?iaaaeaiee yeiiiie/aneiai aiaeeca oicyenoaaiiie oeiainiaie
aeayoaeueiinoe i?aaei?eyoey ii aeaiiui aooaaeoa?neiai o/aoa e io/aoiinoe
a oeaeyo auyaeaiey aioo?eoicyenoaaiiuo ?aca?aia, inouanoaeaiey ?aaeeia
yeiiiiee e ia?ii?eyoee ii niaa?oainoaiaaieth aeieoiaioiiai?ioa, a
?ac?aaioea e aiaae?aiee i?ia?anneaiuo oi?i e iaoiaeia aooaaeoa?neiai
o/aoa ia iniiaa i?eiaiaiey nia?aiaiiuo n?aaenoa au/eneeoaeueiie oaoieee.

Iiaeaioaaeeaaao aeaiiua ii niioaaonoaothuei o/anoea aooaaeoa?neiai o/aoa
aeey ninoaaeaiey io/aoiinoe, neaaeeo ca nio?aiiinoueth aooaaeoa?neeo
aeieoiaioia, ioi?ieyao eo a niioaaonoaee n onoaiiaeaiiui ii?yaeeii aeey
ia?aaea/e a a?oea.

Auiieiyao ?aaiou ii oi?ie?iaaieth, aaaeaieth e o?aiaieth aacu aeaiiuo
aooaaeoa?neie eioi?iaoeee, aiineo eciaiaiey a ni?aai/ioth e ii?iaoeaioth
eioi?iaoeeth, eniieuecoaioth i?e ia?aaioea aeaiiuo.

O/anoaoao a oi?ioee?iaaiee yeiiiie/aneie iinoaiiaee caaea/.

Aeieaeai ciaoue.

Caeiiiaeaoaeueiua aeou, iinoaiiaeaiey, ?anii?yaeaiey, i?eeacu,
?oeiaiaeyuea, iaoiaee/aneea e ii?iaoeaia iaoa?eaeu ii i?aaiecaoeee
aooaaeoa?neiai o/aoa ?an/aoia n ia?niiaeii ii iieaoa o?oaea e ?an/aoia
ii iaeiaai e nai?ai, a /anoiinoe ?an/aou n athaeaeaoii ii ANI.

I?aaiecaoeeth aeieoiaioiiai?ioa ii niioaaonoaothuaio o/anoeo
aooaaeoa?neiai o/aoa, ii?yaeie aeieoiaioaeueiiai ioi?ieaiey e io?aaeaiey
ia n/aoao aooaaeoa?neiai o/aoa iia?aoeee, naycaiiuo n ia/eneaieai e
auieaoie ca?aaioiie ieaou, ia/eneaieai e oieaoie ANI ai aiaathaeaeaoiua
oiiaeu.

O?aaiaaiey e eaaeeoeeaoeee.

Aooaaeoa? I eaoaai?ee: aunoaa i?ioanneiiaeueiia (yeiiiie/aneia)
ia?aciaaiea e noaae ?aaiou a aeieaeiinoe aooaaeoa?a II eaoaai?ee ia
iaiaa 3 eao.

Aooaaeoa? II eaoaai?ee: aunoaa i?ioanneiiaeueiia (yeiiiie/aneia)
ia?aciaaiea aac i?aaeuyaeaiey o?aaiaaiee e noaaeo ?aaiou i» n?aaeiaa
i?ioanneiiaeueiia (yeiiiie/aneia) ia?aciaaiea e ?aaiou a aeieaeiinoe
aooaaeoa?a ia iaiaa 3 eao.

Aooaaeoa?: n?aaeiaa i?ioanneiiaeueiia (yeiiiie/aneia) ia?aciaaiea aac
i?aaeuyaeaiey o?aaiaaiee e noaaeo ?aaiou eee niaoeeaeueiay iiaeaioiaea
ii onoaiiaeaiiie i?ia?aiia e noaae ?aaiou ii o/aoo e eiio?ieth ia iaiaa
3 eao.

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