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Учет на производственных предприятиях

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Niaea?aeaiea

Aaaaeaiea

1. Eaeueeoeyoeey naaanoieiinoe auioneaaiuo ecaeaeee

2. O/ao i?yiuo e einaaiiuo cao?ao, oeiainiauo ?acoeueoaoia

3. Aeieoiaioaeueiia ioi?ieaiea iinooieaiey, ?aaeecaoeee e ioionea
oiaa?ia, i?iaeoeoia e oa?u

4. I?eaiea, i?iaa?ea e aooaaeoa?neay ia?aaioea io/aoia iaoa?eaeueii
ioaaonoaaiiuo eeoe. Eiaaioa?ecaoeey oiaa?ia e oa?u

5. O/ao oiiaeia

6. O/ao iniiaiuo n?aaenoa. ?an/ao iaeiaa ia i?eaueue ca eaa?oae

?an/ao aaainiauo ieaoaaeae ii aaeeiiio nioeeaeueiiio iaeiao

7. Noiia iaeiaiaiai au/aoa

8. O/ao iniiaiuo n?aaenoa, iaeioeaiiuo e auno?ieciaoeaathueony
i?aaeiaoia. O/ao iaeioeaiiuo e auno?ieciaoeaathueony i?aaeiaoia.
Iniiaiua n?aaenoaa.

9. O/ao ecaea?aeae ia?auaiey. O/ao oeiainiauo ?acoeueoaoia. O/ao
eaieoaeueiuo aeiaeaiee

10. Aooaaeoa?neay io/aoiinoue

Aaaaeaiea

A oiaea ?aaiou i?aaei?eyoey o/eouaaaony oeiainiai-oicyenoaaiiay
aeayoaeueiinoue. I?ienoiaeeo e?oaiiai?io oicyenoaaiiuo n?aaenoa. Yoi
i?ioeannu niaaaeaiey, i?iecaiaenoaa e ?aaeecaoeee, i?aaenoaaeaiiua a
o/aoa ioaeaeueiuo oicyenoaaiiuo iia?aoeee.

Oicyenoaaiiua n?aaenoaa i?aaei?eyoey – oiaa?ii-iaoa?eaeueiua oeaiiinoe e
aeaiaaeiua n?aaenoaa, eae i?eiaaeeaaeauea i?aaei?eyoeth, oae e a?aiaiii
eee iinoiyiii iaoiaeyueany aia aai nianoaaiiinoe. ssaeythony aeoeaii
i?aaei?eyoey e ii ninoaao e ooieoeeiiaeueiie ?iee iiae?acaeaeythony ia
iniiaiua, iai?ioiua e ioaea/aiiua.

A aooaaeoa?neii o/aoa aeey iieo/aiey ?acee/iuo ii noaiaie aeaoaeecaoeee
iieacaoaeae eniieuecothony aeaa aeaea n/aoia: neioaoe/aneea e
aiaeeoe/aneea.

Aeey o/aoa eioi?iaoeee i ninoaaa e aeaeaeaiee oicyenoaaiiuo n?aaenoa
i?aaei?eyoey, eo enoi/ieeao e oicyenoaaiiuo i?ioeannao a iaiauaiiii
aeaea e a aaeeiii aeaiaaeiii ecia?eoaea (au?aaeaiee) i?aaeiacia/ai
neioaoe/aneee n/ao. O/ao, inouanoaeyaiue ia yoeo n/aoao, iacuaaaony
neioaoe/aneei; eniieuecoaony i?e caiieiaiee oi?i io/aoiinoe, i?aaeaea
anaai aaeaina, aeey aiaeeca oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey.

Iaaeaeo neioaoe/aneeie e aiaeeoe/aneeie n/aoaie nouanoaoao iai?a?uaiay
acaeiinaycue: ia aiaeeoe/aneeo n/aoao io?aaeathony oa aea iia?aoeee, /oi
e ia neioaoe/aneeo, ii ii aieaa aeaoaeueiui yeiiiie/aneei a?oiie?iaeai.
Iiyoiio iauea eoiae caienae ii aiaeeoe/aneei n/aoai aeieaeiu
niioaaonoaiaaoue noiia ia neioaoe/aneii n/aoa. Naeueaei neioaoe/aneiai
n/aoa ?aaii noiia inoaoeia anao aiaeeoe/aneeo n/aoia, e iaio
ioiinyueony; e?aaeeoiaua e aeaaaoiaua iai?iou neioaoe/aneiai n/aoa
aeieaeiu auoue ?aaiu noiia niioaaonoaothueo iai?ioia anao ioiinyueony e
iaio aiaeeoe/aneeo n/aoia.

1. Eaeueeoeyoeey naaanoieiinoe auioneaaiuo ecaeaeee

Eaeueeoeyoeey naaanoieiinoe – yoi iaoiae anao ecaea?aeae (iinoiyiiuo e
ia?aiaiiuo), naycaiiuo n i?iecaiaenoaii e i?iaeaaeae aaeeieoeae oiaa?a
(oneoae). Caeanue ?ann/eouaathony n?aaeiea aaeiaua ecaea?aeee eee iieiay
naaanoieiinoue aaeeieoeu ecaeaeey.

Iaoiae eaeueeoeyoeee iieiie naaanoieiinoe iicaieyao iieo/eoue
i?aaenoaaeaiea i anao cao?aoao, eioi?ua ianao oe?ia a nayce n
i?iecaiaenoaii e nauoii iaeiiai ecaeaeey.

Anee oe?ia ?anoe?yao i?iecaiaenoai e i?iaeaaeo, naaanoieiinoue
nieaeaaony ca n/ao nie?auaiey n?aaeieo iinoiyiiuo cao?ao; eee aea oe?ia
nie?auaao iauai auionea – naaanoieiinoue ?anoao.

Iaoiae eaeueeoeyoeee ii aaee/eia iie?uoey i?aaeoniao?eaaao ?an/ao
oieueei ia?aiaiiuo ecaea?aeae, naycaiiuo n i?iecaiaenoaii e ?aaeecaoeeae
aaeeieoeu oiaa?a (oneoae). A iniiaa yoiai iaoiaea eaaeeo ?an/ao n?aaeieo
ia?aiaiiuo cao?ao e n?aaeiae aaee/eiu iie?uoey.

Eaaeaeay oe?ia, ia/eiay i?ioeann i?iecaiaenoaa eee i?eieiay ?aoaiea i
aai ?anoe?aiee, aeieaeia auoue oaa?aia, /oi aa cao?aou iaycaoaeueii
ieoiyony e i?eianoo i?eaueue. Aei iieo/aiey i?eauee iaiaoiaeeii, /oiau
iauai au?o/ee io i?iaeaae i?aauoae noiio iinoiyiiuo e ia?aiaiiuo
ecaea?aeae oe?iu. *oiau ii?aaeaeeoue, i?e eaeii iauaia i?iaeaaee
ieoiyony aaeiaua cao?aou oe?iu, iaiaoiaeeii ?ann/eoaoue oi/eo
aacoauoi/iinoe (au?o/eo e iauai i?iaeaae, iaania/eaathuea iie?uoea anao
cao?ao oe?iu e ioeaaoth i?eaueue).

Aeey ?an/aoa iauaia au?o/ee, iie?uaathuaai iinoiyiiua e ia?aiaiiua
ecaea?aeee oe?iu, oeaeaniia?acii eniieueciaaoue oaeoth aaee/eio, eae
noiia iie?uoey. ?an/ao noiiu iie?uoey iicaieeo ii?aaeaeeoue, neieueei
n?aaenoa ca?aaaouaaao oe?ia, i?iecaiaey e ?aaeecoy naith i?iaeoeoeeth, n
oai, /oiau ieoieoue iinoiyiiua ecaea?aeee e iieo/eoue i?eaueue.
Iaoiaeaeaiea oi/ee aacoauoi/iinoe – aaaeiia i?aeoe/aneia caaeaiea.
Ia/eiay i?iecaiaenoai, anaaaea iaiaoiaeeii ciaoue, eaeiai iauaia
i?iaeaae neaaeoao aeinoe/ue, n oai, /oiau ieoieoue aeiaeaiiua n?aaenoaa.
Iineieueeo aoaeouee iauai i?iaeaae e oeaia oiaa?a a cia/eoaeueiie
noaiaie caaenyo io ?uiea, aai aieinoe, iieoiaoaeueiie niiniaiinoe
iio?aaeoaeae, yeanoe/iinoe ni?ina, i?iecaiaeeoaeue aeieaeai auoue
oaa?ai, /oi aai cao?aou ieoiyony e i?eianoo i?eaueue a aoaeouai.

2. O/ao i?yiuo e einaaiiuo cao?ao, oeiainiauo ?acoeueoaoia

I?e oi?ie?iaaiee oeiainiaiai ?acoeueoaoa ii?aaeaeythony aeioiaeu e
?anoiaeu. Eioi?iaoeey i aeaiiuo ?anoiaeao io/aoiiai ia?eiaea o/eouaaaony
ii n/aoo 91, i?e yoii ?anoiaeu io?aaeathony ii ia?a aicieeiiaaiey ia
ioaeaeueiuo noan/aoao – ii aeaaaoo noan/aoa 91/2.

?anoiaeu a o/aoa io?aaeathony ii aeaaaoo noan/aoa 91/2 e oeene?othony:

– ?anoiaeu, naycaiiua n i?aaeinoaaeaieai ca ieaoo ai a?aiaiiia
iieueciaaiea (a?aiaiiia aeaaeaiea e iieueciaaiea) aeoeaia i?aaiecaoeee,
iaiaoa?eaeueiuo aeoeaia, a oaeaea ?anoiaeu, naycaiiua n o/anoeai a
onoaaiuo eaieoaeao ae?oaeo i?aaiecaoeee – a ei??aniiiaeaioeee ni n/aoaie
o/aoa cao?ao, aeoeaia: Ae 91 E 20; E 02.

Inoaoi/iay noieiinoue aeoeaia, eioi?ui ia/eneyaony aii?oecaoeey, e
oaeoe/aneay naaanoieiinoue ae?oaeo aeoeaia, nienuaaaiuo i?aaiecaoeeae, –
a ei??aniiiaeaioeee ni n/aoaie o/aoa niioaaonoaothueo aeoeaia:

Ae 91, E 01; E 04; E 10;

?anoiaeu, naycaiiua n i?iaeaaeae, auauoeai e i?i/ei nienaieai iniiaiuo
n?aaenoa e eiuo aeoeaia – a ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia
eee aeaiaaeiuo n?aaenoa, oae e n/aoaie o/aoa e?aaeeoia: Ae 91 E 66; E
67;

– ?anoiaeu, naycaiiua n iieaoie oneoa, ieacuaaaiuo e?aaeeoiuie
i?aaiecaoeeyie, – a ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia;

– i?i/ea iia?aoeeiiiua ?anoiaeu;

– oiea/aiiua eee i?eciaiiua e oieaoa oo?aou, iaie, iaonoieee ca
ia?ooaiea oneiaee aeiaiai?ia , – a ei??aniiiaeaioeee ni n/aoaie o/aoa
?an/aoia eee aeaiaaeiuo n?aaenoa: Ae 91 E 76; E 50; E 51;

– ?anoiaeu ia niaea?aeaiea i?iecaiaenoaaiiuo iiuiinoae e iauaeoia,
iaoiaeyueony ia eiina?aaoeee, – a ei??aniiiaeaioeee ni n/aoaie o/aoa
cao?ao;

– aiciauaiea i?e/eiaiiuo i?aaiecaoeee oauoeia, – a ei??aniiiaeaioeee ni
n/aoaie o/aoa ?an/aoia;

– oauoee i?ioeuo eao, i?eciaiiua a io/aoiii aiaeo. – a ei??aniiiaeaioeee
ni n/aoaie o/aoa ?an/aoia, ia/eneaiee aii?oecaoeee;

– io/eneaiey a ?aca?au iiae iaanoeaieaaiea oeiainiauo aeiaeaiee, iiae
nieaeaiea noieiinoe iaoa?eaeueiuo oeaiiinoae, ii niiieoaeueiui aeieaai,
– a ei??aniiiaeaioeee ni n/aoaie o/aoa yoeo ?aca?aia: Ae 91, E 59; E 14;
E 63;

– noiiu aeaaeoi?neie caaeieaeaiiinoe, ii eioi?ui enoae n?ie eneiaie
aeaaiinoe, ae?oaeo aeieaia, ia?aaeueiuo aeey acuneaiey, – a
ei??aniiiaeaioeee ni n/aoaie o/aoa aeaaeoi?neie caaeieaeaiiinoe: Ae 91 E
62; E 76;

– eo?niaua ?acieoeu, – a ei??aniiiaeaioeee ni n/aoaie o/aoa aeaiaaeiuo
n?aaenoa, oeiainiauo aeiaeaiee, ?an/aoia: Ae 91 E 60; E 62; E 76; E 50;
Ae 51

Ae 52; E 58;

– ?anoiaeu, naycaiiua n ?anniio?aieai aeae a noaeao, – a
ei??aniiiaeaioeee ni n/aoaie o/aoa ?an/aoia;

– i?i/ea aia?aaeecaoeeiiiua ?anoiaeu, oaeea eae ia/eneaiiua iaeiae,
ia/eneaiea iieaou o?oaea e niioaaonoaothueo ei noii ia nioeeaeueiua
ioaeaeu ?aaioieeai, caiyoui aeayoaeueiinoueth, ioee/iie io iau/iuo
aeaeia aeayoaeueiinoe: Ae 91 E 68; E 70; E 69.

I?e io?eoeaoaeueiie ?acieoea ninoaaeyaony ia?aoiay aooaaeoa?neay
caienue.

Oaeei ia?acii, n/ao 91 Naeueaei ia io/aoioth aeaoo ia eiaao.

3. Aeieoiaioaeueiia ioi?ieaiea iinooieaiey, ?aaeecaoeee e ioionea
oiaa?ia, i?iaeoeoia e oa?u

Iinooieaiea oiaa?ia e oa?u a oi?aiaea io?aaeaaony ii aeaaaoo aeoeaiiai
n/aoa 41 «Oiaa?u», ii noan/aoai 41/1 «Oiaa?u ia neeaaeao», 41/2 «Oiaa?u
a ?icie/iie oi?aiaea», 41/3 «Oa?a iiae oiaa?ii e ii?iaeiyy». Oa?o
o/eouaatho ia n/aoa 01 «Iniiaiua n?aaenoaa» e ia n/aoa 10 «Iaoa?eaeu».

I?e iinooieaiee, ?aaeecaoeee e ioionea oiaa?ia, i?iaeoeoia e oa?u
ninoaaeytho ia?ae/iua o/aoiua aeieoiaiou: i?eoiaeiua eanniaua i?aea?a,
n/ao oaeoo?u, aeou.

4. I?eaiea, i?iaa?ea e aooaaeoa?neay ia?aaioea io/aoia iaoa?eaeueii
ioaaonoaaiiuo eeoe. Eiaaioa?ecaoeey oiaa?ia e oa?u

Ia?aia, /oi iaiaoiaeeii io?aceoue a oi?ia ?2 – yoi au?o/ea i?aaiecaoeee
(no?iea 010) (oeacai a iaooi ioeaiea) ca ieionii IAeN. Eiaiii ia au?o/ea
e aace?oaony io/ao, aeaeueiaeoea no?iee eeoue ei??aeoe?otho aa
inoaoi/ioth aaee/eio, aeey oiai /oiau auaanoe ieii/aoaeueiue oeiainiaue
?acoeueoao. Iiieii IAeN ec aeioiaeia aeeth/atho noiiu: aeoeecia e
yenii?oiuo iioeei, iieo/aiiua a ninoaaa au?o/ee; aaainia, iinooieaoeo a
n/ao i?aaenoiyuae iieaou oiaa?ia (?aaio, oneoa); caeiaa e caaeaoea,
n?aaenoa – iinooieaoeo a n/ao iiaaoaiey caeia e e?aaeeoa; aeaiaa,
eioi?ua iin?aaeiee iieo/ee io iieoiaoaeae ca oiaa?u, i?eiaaeeaaeauea
eiieoaioo.

A oeiiaie oi?ia io/aoa i i?eaueyo e oauoeao au?o/ea iieacuaaaony
iieiinoueth aac ?anoeo?iaie (i?aaiecaoeee, caieiathueany oieueei iaeiei
aeaeii aeayoaeueiinoe).

Anee i?aaiecaoeey aaaeao ianeieueei aeaeia aeayoaeueiinoe, iia aeieaeia
auaeaeeoue a oi?ia ? 2 oa aeaeu aeioiaeia, eioi?ua i?aauoatho o?iaaiue
nouanoaaiiinoe. Niaeanii i. 18/1 IAO 9/99 iiae oaeiauie iiieiaaony
au?o/ea, eioi?ay ca io/aoiue ia?eiae ninoaaeyao 5 e aieaa i?ioeaioia io
iauae noiiu aeioiaeia i?aaei?eyoey. Aeey oiai /oiau ?anienaoue aeioiaeu
io eaaeaeiai aeciana ioaeaeueii, Oi?io ? 2 iaaei aeiiieieoue iiauie
no?ieaie: 011, 012, 013. Niioaaonoaothuea aeioiaeu aeieaeiu auoue
auaeaeaiu ii ioaeaeueiui no?ieai. Anee i?aaiecaoeey ia naeaeaao oaeie
?anoeo?iaee, iia ia?ooeo iaeii ec iniiaiuo o?aaiaaiee, i?aaeuyaeaiiuo e
aooaaeoa?neie io/aoiinoe, – o?aaiaaiea nouanoaaiiinoe.

Aeaeaa iaaei iieacaoue aaee/eio naaanoieiinoe i?iaeaiiie i?iaeoeoeee,
auiieiaiiuo ?aaio, ieacaiea oneoa ca io/aoiue ia?eiae (no?iea 020).
Caeanue ia iiiiuue i?eoiaeeo IAO 10/99, niaeanii eioi?iio ?anoiaeu ii
iau/iui aeaeai aeayoaeueiinoe iaiaoiaeeii na?oiie?iaaoue ii neaaeothuei
yeaiaioai:

– iaoa?eaeueiua;

– cao?aou ia iieaoo o?oaea;

– io/eneaiey ia nioeeaeueiua ioaeaeu;

– aii?oecaoeey;

– i?i/ea cao?aou.

?anoiaeaie i?aaiecaoeee, niaeanii i. 3 IAO 10/99, ia i?eciaaony
neaaeothuaa auauoea aeoeaia:

– cao?aou ia iieoieo aiaiai?ioiuo aeoeaia;

– aeeaaeu a onoaaiua eaieoaeu ae?oaeo i?aaiecaoeee (i?eia?aoaiea oeaiiuo
aoiaa AI ia n oeaeueth eo ia?ai?iaeaaee);

– noiiu io i?iaeaaee oiaa?a, ia?a/eneaiiua iin?aaeieeii a iieueco
eiieoaioa;

– noiiu i?aaeaa?eoaeueiie iieaou IIC e eiuo oeaiiinoae;

– n?aaenoaa, iai?aaeaiiua ia iiaaoaiea ?aiaa iieo/aiiiai caeia eee
e?aaeeoa.

Oaia?ue iiaeii iiaeaanoe i?iiaaeooi/iue eoia – aaeiaoth i?eaueue (no?iea
029). Iia ?ann/eouaaaony eae ?acieoea iaaeaeo au?o/eie (no?iea 010) e
naaanoieiinoueth (no?iea 020). Caoai a no?ieo 030 caiinyony noiiu
eiiia?/aneeo ?anoiaeia. E oaeiaui ioiinyony cao?aou ia nauo i?iaeoeoeee,
o/eouaaaiua ia n/aoa 44: ia ?aeeaio, o?ainii?oe?iaeo, o?aiaiea. Aeey
?anoiaeia, eioi?ua o/eouaathony ia n/aoa 26, a Oi?ia ? 2 ioaaaeaia
no?iea “Oi?aaeai/aneea ?anoiaeu”, caiieieoue eioi?oth iiaeii, acya
e?aaeeoiaue iai?io ii n/aoo 26 a ei??aniiiaeaioeee n noan/aoii 90/2
“Naaanoieiinoue i?iaeaae”.

Aaeiaay i?eaueue ca ieionii eiiia?/aneeo ?anoiaeia iieaaeao i?eaueue
(oauoie) io i?iaeaae, eioi?ay caiineony a no?ieo 050. Yoi e aoaeao
oeiainiaue ?acoeueoao ii iau/iui aeaeai aeayoaeueiinoe.

5. O/ao oiiaeia

Ia i?aaei?eyoee o/ao e ieaie?iaaiea iniiaiuo i?iecaiaenoaaiiuo oiiaeia
inouanoaeyaony a iaoo?aeueiuo e noieiinoiuo i?aaei?eyoeyo. Iniiaiua
oiiaeu a iaoo?aeueiuo oiiaeao inouanoaeyaony ia iniiaa oaoie/aneeo
ianii?oia e niaoeeaeueiuo eiaaioa?iuo ea?oi/eao ia iniiaa ia?eiaee/aneie
eiaaioa?ecaoeee.

O/ao iniiaiuo oiiaeia a noieiinoiii au?aaeaiee i?iecaiaeeony o?aiy
iaoiaeaie.

ii ia?aiia/aeueiie noieiinoe;

ii ainnoaiiaeoaeueiie noieiinoe;

ii inoaoi/iie noieiinoe.

Ia?aiia/aeueiay eee aaeainiaay noieiinoue io?aaeaao oaeoe/aneea cao?aou
ia i?eia?aoaiea eee nii?oaeaiea iniiaiuo oiiaeia, aeeth/ay ?anoiaeu ii
aeinoaaea, iiioaaeo, onoaiiaea e eo iaeaaeee ia ianoa yenieoaoaoeee.

Ainnoaiiaeoaeueiay noieiinoue – yoi noieiinoue iinea ia?aioeaiee
iniiaiuo oiiaeia, ia?aioeaiee, a ?acoeueoaoa eioi?ie ii?aaeaeyaony
ainnoaiiaeoaeueiay noieiinoue, i?iecaiaeyony oieueei ii ?anii?yaeaieth
i?aaeoaeuenoaa.

Inoaoi/iay noieiinoue ii?aaeaeyaony eae ?aciinoue iaaeaeo
ia?aiia/aeueiie noieiinoueth e noieiinoueth eciina eee eae ?aciinoue
iaaeaeo ainnoaiiaeoaeueiie e noieiinoueth eciina.

6. O/ao iniiaiuo n?aaenoa. ?an/ao iaeiaa ia i?eaueue ca eaa?oae

I?aaiecaoeee-aeaaeaeueoeu iniiaiuo n?aaenoa io/eouaathony ii iaeiao ia
i?eaueue ianeieueei ?ac a aiae (ca I eaa?oae, iieoaiaeea, 9 ianyoeaa, ca
iaeiaiaue ia?eiae aiae).

I?eeacii Ieioeia ?O io 05.05.08 ? 554 ooaa?aeaeaia iiaay oi?ia iaeiaiaie
aeaeea?aoeee ii iaeiao ia i?eaueue e ?aaeaiaioe?iaai ii?yaeie aa
caiieiaiey.

Io/eouaaoueny ii IAeN iaycaiu i?aaiecaoeee e eiaeeaeaeoaeueiua
i?aaei?eieiaoaee, eioi?ua yaeythony ieaoaeueueeaie aeaiiiai iaeiaa
(o/anoieee oiaa?euanoa, aeiaa?eoaeueiua oi?aaeythuea, iaeiaiaua aiiou).
Anee oeiainiai-oicyenoaaiiay aeayoaeueiinoue ia aaeanue, oi
i?aaeinoaaeoue aeaeea?aoeeth iaiaoiaeeii ii oi?iuaiiie oi?ia.

A iaeiaiaii o/aoa, eae e a aooaaeoa?neii, ia?aiia/aeueiay noieiinoue
iniiaiuo n?aaenoa ii?aaeaeyaony eae noiia ?anoiaeia ia eo i?eia?aoaiea,
nii?oaeaiea, ecaioiaeaiea, aeinoaaeo e aeiaaaeaiea aei ninoiyiey, a
eioi?ii iie i?eaiaeiu aeey eniieueciaaiey, ca eneeth/aieai IAeN e
aeoeecia, e?iia neo/aaa, i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii.

Iaeiaiaue eiaeaen o?aaoao aeeth/eoue a noieiinoue iniiaiiai n?aaenoaa
noiio IAeN, anee iii i?eia?aoaii aeey eniieueciaaiey aia iaeaaaaiie IAeN
aeayoaeueiinoe. Oeacaiiua ii?iu aeieaeiu auoue eniieiaiu iooai
ei??aeoe?iaee ia?aiia/aeueiie noieiinoe.

A III AeNIIE “Iao?ianeia” ii o?oaeiaui aeiaiai?ai ?aaioaao 20 /aeiaae.

Ec ieo O?aaeeio I.I. ca I iieoaiaeea 2008 aiaea ia/eneaii auieao e
aiciaa?aaeaeaiee a noiia 290000 ?oa., iiyoiio aooaaeoa? i?eiaieea
?aa?anneaiua noaaee ANI.

Noiia iaeiaa ca I iieoaiaeea 2008 aiaea n auieao aeaiiiio ?aaioieeo
ninoaaeea:

a oaaea?aeueiue athaeaeao – 56790 ?oa.

((56000+290000-280000)*7,9%);

a ONN ?O – 8220 ?oa. (8120+(290000-280000)*1%);

a OOIIN – 3140 ?oa. (3080+(290000-290000)*0,6%);

a OOIIN – 5650 ?oa. (5600+(290000-280000)*0,5%).

O ae?oaeo ?aaioieeia noiiu auieao e aiciaa?aaeaeaiee ia i?aauneee 280000
?oa., iiyoiio ?aa?anneaiua noaaee ANI ia i?eiaiythony. Ca I iieoaiaeea
ei ia/eneaii 2052500 ?oa.

Ii?aaeaeei noiio ANI, anee /aou?ai ?aaioieeai a ethia auea ia/eneaia
iaoa?eaeueiay iiiiuue a iauae noiia 40000 ?oa., aeaoi nio?oaeieeai a
ai?aea auiea/aii iiniaea ii a?aiaiiie iao?oaeiniiniaiinoe a iauae noiia
12500 ?oa. Ae?oaeo neo/aaa auieao iiniaey e iaoa?eaeueiie iiiiue a I
iieoaiaeee ia auei.

Ie iaoa?eaeueiay iiiiuue, ie iiniaea ii a?aiaiiie iao?oaeiniiniaiinoe ia
iaeaaathony ANI. A ia?aii neo/aa iniiaaiea – i. 2.3 no. 270 e i. 3 no.
236 IE ?O, ai aoi?ii neo/aa – ii. 1 i. 1 no. 238 IE ?O. Neaaeiaaoaeueii,
iaiaeaaaaiua auieaou a ?acia?a 52500 ?oa. (40000+12500) eneeth/athony
i?e ia/eneaiee ANI.

Noiia ANI ca I iieoaiaeea 2008 aiaea, ia/eneaiiay n auieao ?aaioieeai
III AeNIIE “Iao?ianeia”, e?iia O?aaeeia I.I.. ninoaaeo:

a oaaea?aeueiue athaeaeao – 400000 ?oa. ((2052500-52500)*20%);

a ONN ?O – 58000 ?oa. ((2052500-52500)*2,9%);

a OOIIN – 22000 ?oa. ((2052500-52500)*1,1%);

a OOOIIN – 40000 ?oa. ((2052500-52500)*2%);

Oaia?ue iaiaoiaeeii neiaeeoue iaeaaaaioth noiio auieao I.I. O?aaeeio e
ae?oaei ?aaioieeai. Iia ninoaaeo 229000 ?oa. (290000+(2052500-52500)).

Aeaiiue iieacaoaeue neaaeoao io?aceoue ii no?iea 0100 ?acaeaea 2.

Aeey caiieiaiey ?an/aoa iiiaaeiayony aeaiiua ca 3 iineaaeieo ianyoea.

Iaeaaaaiay noiia auieao ninoaaeea:

ca ai?aeue – 350000 ?oa.;

ca iae – 385000 ?oa.;

ca ethiue – 380000 ?oa.;

Oaeei ia?acii, iaeaaaaiay noiia auieao ca iineaaeiea 3 ianyoea ninoaaeo:

1115000 ?oa. (350000+385000+380000).

Oaae. 1. ?an/ao aaainiauo ieaoaaeae ii aaeeiiio nioeeaeueiiio iaeiao

Iaeiaiiaaiea iieacaoaeyEiae no?ieeOAONNOOIIN, OOOIIN12345Iaeiaiaay aaca
ca io/aoiue ia?eiae, anaai01002290000229000022900002290000a oii /enea:
ca iineaaeiea 3 ianyoea io/aoiiai ia?eiaea
(no?.0120+no?.0130+no?.0140)01101115000111500011150001115000ec ieo:

1 ianyoe01203500003500003500003500002
ianyoe01303850003850003850003850003 ianyoe0140380000380000380000380000

Iauay noiia ANI ca I iieoaiaeea 2008 aiaea, ia/eneaiiay n auieao anai
?aaioieeai, ninoaaeyao:

a oaaea?aeueiue athaeaeao – 456790 ?oa. (56790+40000);

a ONN ?O – 66220 ?oa. (8220+58000);

a OOIIN – 25140 ?oa. (3140+22000);

a OOOIIN – 45650 ?oa. (5650+40000);

Iieo/aiiua aeaiiua io?aaeathony ii no?iea 0200, a?aoao 3,4,5 e 6. Aeey
caiieiaiey no?ie 0210-0240 iiiaaeiayony aeaiiua ca iineaaeiea 3 ianyoea.

Oeaaeai, /oi noiia ANI a oaaea?aeueiue athaeaeao ?aaia 216000 ?oa., a
eiaiii:

ca ai?aeue – 70000 ?oa.;

ca iae – 77000 ?oa.;

ca ethiue – 69000 ?oa.;

Iaeiaiiaaiea iieacaoaeyEiae no?ieeOAONNOOIIN, OOOIIN12345Iaeiaiaay aaca
ca io/aoiue ia?eiae, anaai0200456790662202514045650a oii /enea: ca
iineaaeiea 3 ianyoea io/aoiiai ia?eiaea
(no?.0200+no?.0230+no?.0240)0210216000308151168521600ec ieo:

1 ianyoe02207000010150385070002 ianyoe02307700011165423577003
ianyoe024069000950036006900

Noiia ANI a ONN ?O ca iineaaeiea 3 ianyoea ninoaaeea 30815 ?oa.:

ca ai?aeue – 10150 ?oa.;

ca iae – 11165 ?oa.;

ca ethiue – 9500 ?oa.;

Noiia ANI a OOINI ca iineaaeiea 3 ianyoea ninoaaeea 11685 ?oa.:

ca ai?aeue – 3850 ?oa.;

ca iae – 4235 ?oa.;

ca ethiue – 3600 ?oa.;

Noiia ANI a OOIIN ca iineaaeiea 3 ianyoea ninoaaeea 21600 ?oa.:

ca ai?aeue – 7000 ?oa.;

ca iae – 7700 ?oa.;

ca ethiue – 6900 ?oa.;

7. Noiia iaeiaiaiai au/aoa

Noiia auieao I.I. O?aaeeio (1972 aiaea ?iaeaeaiey) i?aauneea 280000
?oa., iaiaoiaeeii i?eiaieoue iiieaeaiea noaaee no?aoiauo aciinia. Eo
noiia ninoaaeo 39750 ?oa. (39200+(290000-280000)*5,5%).

Noiia iaineiiiuo aciinia, ia/eneaiiay ia auieaou inoaaoeiny ?aaioieeai,
?aaia 280000 ?oa. (2000000*14%). Iauay noiia iaeiaiaiai au/aoa ?aaia
319750 ?oa. (39750+280000). Iieo/aiiay noiia aeieaeia auoue iaeacaia ii
no?iea 0300.

I?e caiieiaiee no?ie 0310-0340 iiiaaeiayony aeaiiua ca iineaaeiea 3
ianyoea. Noiia no?aoiauo aciinia ca ai?aeue, iaoe, ethiue ?aaia 150900
?oa.; a eiaiii: ca ai?aeue – 49000 ?oa.; ca iae – 53900 ?oa.; ca ethiue
– 48000 ?oa.

Iaeiaiiaaiea iieacaoaeyEiae no?ieeOAONNOOIIN, OOOIIN12345Iaeaiaue au/ao
ca io/aoiue ia?eiae, anaai0300319750oooa oii /enea: ca iineaaeiea 3
ianyoea io/aoiiai ia?eiaea (no?.0320+no?.0330+no?.0340)0310150900oooec
ieo:

1 ianyoe032049000ooo2 ianyoe033053900ooo3 ianyoe034048000ooo

I?e caiieiaiee no?iee 0700 iaiaoiaeeii o/anoue, /oi ii aeaiiie no?iea ia
io?aaeathony iiniaey, auiea/aiiua ca n/ao n?aaenoa ?aaioiaeaoaey ca
ia?aua 2 aeiy aieacie. A iaoai neo/aa yoa noiia ninoaaeyao 3500 ?oa. A
yoii neo/aa ii no?iea 0700 io?aaeaaony iieacaoaeue 9000 ?oa.
(12500-3500). Anaai noiio iiniaey, auiea/aiioth e ca n/ao n?aaenoa ONN
?O, e ca n/ao ?aaioiaeaoaey (12500 ?oa.), neaaeoao oeacaoue ii no?iea
1100. Ii no?iea 1000 io?aaeathony noiiu, eioi?ua ia oiaiueoatho
iaeaaaaioth aaco ii iaeiao ia i?eaueue e ia iaeaaathony ANI (i. 3 no.
236 IE ?O).

A iaoai neo/aa yoi iaoa?eaeueiay iiiiuue a ?acieoea 40000 ?oa.

Iaeiaiiaaiea iieacaoaeyeiae no?ieeONN123Ia/eneaii aaainiauo ieaoaaeae ii
iaeiao ca io/aoiue ia?eiae, anaai (a?. 3 = no?.0200-no?.0300-no?.0500;
a?.4,5,6=no?.0200-no?.0500)060066220A oii /enea ca iineaaeiea 3 ianyoea
io/aoiiai ia?eiaea (no?.0620+no?.06300+no?.0040)061030815ec ieo: 1
ianyoe062010150 2 ianyoe063011165 3 ianyoe06409500?anoiaeu,
i?iecaaaeaiiua ia oeaee ainoaea?noaaiiiai no?aoiaaiey ca n/ao n?aaenoa
ONN ca io/aoiue ia?eiae, anaai0700900a oii /enea: ca iineaaeiea 3
ianyoea io/aoiiai ia?eiaea (no?.0720+no?.0730+no?.0740)0710900ec ieo: 1
ianyoe0720900 2 ianyoe0730- 3 ianyoe0740-Aiciauaii eniieieoaeueiui
i?aaiii ONN ca io/aoiue ia?eiae, anaai0800-a oii /enea: ca iineaaeiea 3
ianyoea io/aoiiai ia?eiaea (no?.0820+no?.0830+no?.0840)0810-ec ieo: 1
ianyoe0820- 2 ianyoe0830- 3 ianyoe0840-Iiaeeaaeeo ia/eneaieth a ONN ca
io/aoiue ia?eiae, anaai (no?.0600-no?.0700+no?.0800)090057220a oii
/enea: ca iineaaeiea 3 ianyoea io/aoiiai ia?eiaea
(no?.0920+no?.0930+no?.0940),(no?.0610-no?.0710+no?.0810)091021815ec
ieo: 1 ianyoe (no?.0620-no?.0720+no?.0820)09201150 2 ianyoe
(no?.0630-no?.0730+no?.0830)093011165 3 ianyoe
(no?.0640-no?.0740+no?.0840)09409500Iaeiaiiaaiea iieacaoaeyeiae no?ieeOA
OOIIN OOIINONN1234I?eia/aiea: auieaou, ia ioianaiiua e ?anoiaeai,
oiaiueoathuei iaeiaiaoth aaco ii iaeiao ia i?eaueue i?aaiecaoeee a
io/aoiii ia?eiaea; auieaou, ia oiaiueoathuea iaeiaiaoth aaco ii IAeOE a
io/aoiii ia?eiaea10004000040000Noiiu, ia iiaeeaaeauea iaeiaiiaeiaeaieth
a io/aoiii ia?eiaea a niioaaonoaee ni no. 238 IE ?O (aeaeaa –
Eiaeaen)11001250012500Noiiu, inaiaiaeaeaaiua io iaeiaiiaeiaeaiey a
io/aoiii ia?eiaea a niioaaonoaee n i. 2 no. 245 Eiaeaena1200–

I?e caiieiaiee ?acaeaea 2.1 iaiaoiaeeii o/anoue neaaeothuaa. A iaoai
i?eia?a ec 20 ?aaioieeia oieueei o iaeiiai (I.I. O?aaeeia) noiia auieao
ca I iieoaiaeea 2008 aiaea ninoaaeea 290000 ?oa., oi anoue i?aauneea
280000 ?oa. Noiia 290000 ?oa. aeieaeia auoue io?aaeaia ia no?iea 020
?acaeaea 2.1, a ii no?ieai 021 e 022 iia aeieaeia auoue ?ane?uoa. Oi
anoue ii no?iea 021 oeacuaaaony noiia 280000 ?oa. – yoi i?aaeae, aei
eioi?iai i?eiaiythony iaeneiaeueiua noaaee ANI; a ii no?iea 022 – noiia
10000 ?oa. (290000-280000), eioi?ay iaeaaaaony ii iiieaeaiiui noaaeai
ANI.

8. O/ao iniiaiuo n?aaenoa, iaeioeaiiuo e auno?ieciaoeaathueony
i?aaeiaoia. O/ao iaeioeaiiuo e auno?ieciaoeaathueony i?aaeiaoia.
Iniiaiua n?aaenoaa

Caeanue aooaaeoa? io?aaeaao inoaoi/ioth noieiinoue iniiaiuo n?aaenoa,
eioi?ua iaoiaeyony a yenieoaoaoeee, ia ?aeiino?oeoeee, iiaea?iecaoeee
eee a caiana. E iniiaiui n?aaenoaai ioiinyo: caeaiey e nii?oaeaiey,
iaoeiu e iai?oaeiaaiea, au/eneeoaeueioth oaoieeo e eino?oiaiou;
o?ainii?oiua n?aaenoaa, i?iecaiaenoaaiiue e oicyenoaaiiue eiaaioa?ue,
i?eiaaeeaaeiinoe, ?aai/ee, i?iaeoeoeaiue e ieaiaiiie neio,
iiiai/eneaiiua ianaaeaeaiey, aioo?eoicyenoaaiiua aei?iae.

A ninoaa iniiaiuo n?aaenoa aoiaeyo a?oeau, eioi?ua neoaeao aieaa 12
ianyoeaa e aeieaeiu i?eiineoue aeioiae e eniieueciaaoue aeey
i?iecaiaenoaa i?iaeoeoeee, eeai oi?aaeai/aneeo ioaeae; oaeaea
eaieoaeueiua aeiaeaiey a a?aiaeiaaiiia eiouanoai, caiaeueiua o/anoee e
iauaiu i?e?iaeiiieueciaaiey, a oaeaea n?aaenoaa, iai?aaeaiiua ia
ei?aiiia oeo/oaiea ii/a.

Noieiinoue iniiaiuo n?aaenoa iiaaoatho ia/eneaiey aii?oecaoeee.

Niaeanii ioieoo 17 IAO 6/01, iia ia/eneyaony neaaeothueie niiniaaie:

eeiaeiui;

oiaiueoaaiiai inoaoea;

nienaiea noieiinoe ii noiia /enae eao n?iea iieaciiai eniieueciaaiey;

nienaiea noieiinoe i?iii?oeeiiaeueii iauaio i?iaeoeoeee.

I?aaeaea /ai aii?oece?iaaoue eiouanoai, ioaeii ciaoue n?ie aai iieaciiai
eniieueciaaiey. A aooo/aoa n?ie iiaeii ii?aaeaeeoue naiinoiyoaeueii.
Oaeia i?aai i?aaiecaoeeyi i?aaeinoaaeyao ioieo 20 IAO 6/01. I?e yoii
ioaeii o/eouaaoue oaoie/aneee n?ie yenieoaoaoeee iniiaiiai n?aaenoaa,
?aaeei aai ?aaiou.

I. a?oiia io 1 aiaea aei 2 eao 1

II. a?oiia io 2 eao aei 3 eao 2

III. a?oiia io 3 eao aei 5 eao 3

IV. a?oiia io 5 eao aei 7 eao 4

V. a?oiia io 7 eao aei 10 eao 5

VI. a?oiia io 10 eao aei 15 eao 6

VII. a?oiia io 15 eao aei 20 eao 7

VIII. a?oiia io 20 eao aei 25 eao 8

IX. a?oiia io 25 eao aei 30 eao 9

X. a?oiia io 30 eao e aieaa 10

Aii?oecaoeey ia/eneyaony ia ia ana iauaeou iniiaiuo n?aaenoa.

Ninoaaeai aeo ia nienaiea i?eoaaeoeo a iaaiaeiinoue eiaaioa?y,
eino?oiaioa, niaoeiaeaaeaeu.

9. O/ao ecaea?aeae ia?auaiey. O/ao oeiainiauo ?acoeueoaoia. O/ao
eaieoaeueiuo aeiaeaiee

A ninoaa ecaea?aeae ia?auaiey aeeth/athony ?anoiaeu i?aaei?eyoee
oi?aiaee, aicieeathuea a i?ioeanna aeaeaeaiey oiaa?ia aei iio?aaeoaeae.
A cao?aou a oeaeyo iaeiaiiaeiaeaiey aeeth/athony ?anoiaeu a niioaaonoaee
n aeaaie 25 Iaeiaiaiai eiaeaena ?O.

Neioaoe/aneee o/ao ?anoiaeia aaaeaony ia aeoeaiii n/aoa 44 «?anoiaeu ia
i?iaeaaeo». A oi?aiauo – ia n/aoa 44 iiaoo auoue io?aaeaiu, a /anoiinoe,
neaaeothuea ?anoiaeu (ecaea?aeee ia?auaiey): ia ia?aaiceo oiaa?ia; ia
iieaoo o?oaea; ia a?aiaeo; ia niaea?aeaiea caeaiee, nii?oaeaiee,
iiiauaiee e eiaaioa?y; ii o?aiaieth e iiae?aaioea oiaa?ia; ia ?aeeaio;
ia i?aaenoaaeoaeueneea ?anoiaeu; ae?oaea aiaeiae/iua ii iacia/aieth
?anoiaeu.

Ii aeaaaoo n/aoa 44 «?anoiaeu ia i?iaeaaeo» niae?athony ana
i?iecaiaenoaaiiua ?anoiaeu, a ii e?aaeeoo inouanoaeyaony eo nienaiea.
I?e yoii aeaaaoiaia naeueaei iieacuaaao inoaoie ecaea?aeae ia?auaiey ia
inoaoie oiaa?ia ia eiiaoe io/aoiiai ia?eiaea. A eiioea io/aoiiai
ia?eiaea ecaea?aeee ia?auaiey, i?eoiaeyueany ia ?aaeeciaaiiua oiaa?u,
nienuaathony ia n/ao 90 «I?iaeaaee».

I?e /anoe/iii nieaeaiee a oi?aiauo i?aaiecaoeeyo iiaeeaaeao
?ani?aaeaeaieth ?anoiaeu ia o?ainii?oe?iaeo.

A o/aoa ecaea?aeee ia?auaiey niae?athony ii aeaaaoo n/aoa 44 «?anoiaeu
ia i?iaeaaeo», i?e yoii n aeaiiui n/aoii ei??aniiiaee?otho ?acee/iua
n/aoa a caaeneiinoe io enoi/ieea ?anoiaeia e cao?ao:

Ae 44; E 02, 05; E 10; E 60, 76, 68, 70, 69, E 71, 96, 97.

Noiia ecaea?aeae ia?auaiey ia inoaoie oiaa?ia en/eneyaony ii n?aaeiaio
i?ioeaioo ecaea?aeae ia?auaiey ca io/aoiue ianyoe n o/aoii ia?aoiaeyuaai
inoaoea ia ia/aei ianyoea.

Nia?aiiua ia n/aoa 44 ?anoiaeu ia i?iaeaaeo nienuaathony a /anoe
?aaeeciaaiiuo oiaa?ia ia n/ao o/aoa ?aaeecaoeee, /oi io?aaeaao
i?iaiaeea:

Ae 90 E 44.

Oeiainiaue ?acoeueoao – yoi i?eaueue (oauoie) oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoey. Aaeainiaay i?eaueue (oauoie) oi?ie?oaony
niiinoaaeaieai aeioiaeia e ?anoiaeia.

I?e yoii niaeanii IAO 9/99, 10/99 aeioiaeu e ?anoiaeu a caaeneiinoe io
oa?aeoa?a, oneiaee e iai?aaeaiey aeayoaeueiinoe iiae?acaeaeythony ia:

io iau/iuo aeaeia aeayoaeueiinoe;

iia?aoeeiiiua;

aia?aaeecaoeeiiiua;

I?e yoii iia?aoeeiiiua e aia?aaeecaoeeiiiua ioiinyony e a?oiia i?i/eo
aeioiaeia e ?anoiaeia (ii ioaeaeueiinoe), eoaea oaeaea ioiinyony e
/?acau/aeiua (iineaaenoaey noeoeeiuo aaaenoaee, iiaea?ia, aaa?ee, aeey
aeioiaeia – oaeaea no?aoiaua aiciauaiey). Aeioiaeaie io iau/iuo aeaeia
aeayoaeueiinoe yaeythony au?o/ea io i?iaeaaee i?iaeoeoeee (oiaa?ia),
iinooieaiey, naycaiiua n auiieiaieai ?aaio, ieacaieai oneoa.

?anoiaeaie – naycaiiua n ecaioiaeaieai e i?iaeaaeae i?iaeoeoeee
(i?eia?aoaieai e i?iaeaaeae oiaa?ia), auiieiaiea ?aaio, ieacaiea oneoa,
aiciauaiea noieiinoe iniiaiuo n?aaenoa, iaiaoa?eaeueiuo aeoeaia a aeaea
aii?oecaoeee.

Iniiaiui enoi/ieeii oi?ie?iaaiey nianoaaiiuo n?aaenoa i?aaei?eyoey
yaeyaony onoaaiue eaieoae. Aaee/eia onoaaiiai eaieoaea ca?aaeno?e?iaaia
a o/?aaeeoaeueiuo aeieoiaioao eae niaieoiiinoue aeeaaeia (aeieae, aeoeee
ii iiieiaeueiie noieiinoe, iaaauo aciinia) o/?aaeeoaeae (o/anoieeia)
i?aaiecaoeee e iiaeao eciaiyoueny a neo/aa, i?aaeoniio?aiiii
caeiiiaeaoaeuenoaii.

O/ao eaieoaea inouanoaeyaony ia ianneaiii n/aoa 80 ca?aaeno?e?iaaiiiai
onoaaiiai eaieoaea, iai?io ii aeaaaoo – oiaiueoaaony onoaaiue eaieoae,
iai?io ii e?aaeeoo – oaaee/aiea onoaaiiai eaieoaea.

Eaieoae oaaee/eaaaony:

i?e i?eiyoee ?aoaiey ia oaaee/aiee iiieiaeueiie noieiinoe aeoeee;

i?e i?eiyoee ?aoaiey aeoeeiia?aie i eaieoaeecaoeee (?aeiaanoe?iaaiee)
ia/eneaiiuo aeeaeaeaiaeia;

a nayce n ia?ae/iie yienneae oeaiiuo aoiaa aeoeeiia?iui iauanoaii;

ca n/ao iai?aaeaiey /anoe /enoie i?eauee a onoaaiue eaieoae.

Eaieoae oiaiueoaaony:

i?e auoiaea aeoeeiia?ia eee o/anoieeia ec iauanoaa;

i?e aueoia aeoeeiia?ia eee o/anoieeia ec iauanoaa;

i?e aueoia aeoeeiia?iui iauanoaii aeoeee e aeoeeiia?ia;

i?e iai?aaeaiee /anoe onoaaiiai eaieoaea aeey iie?uoey oauoeia
aeoeeiia?iiai iauanoaa, i?aaei?eyoey.

I?e ?aaeno?aoeee i?aaei?eyoey (i?aaiecaoeee) ia noiio
ca?aaeno?e?iaaiiiai onoaaiiai eaieoaea ia?acoaony caaeieaeaiiinoue
o/?aaeeoaeae ia?aae i?aaei?eyoeai. Aeey o/aoa ?an/aoia n o/?aaeeoaeyie
eniieuecoaony n/ao 75 «?an/aou n o/?aaeeoaeyie». Yoi aeoeaii-ianneaiue
n/ao, eioi?ue neoaeeo, n iaeiie noi?iiu, aeey o/aoa ?an/aoia n
o/?aaeeoaeyie ii aeeaaeai a onoaaiue eaieoae – noan/ao 75-1 «?an/aou ii
aeeaaeai a onoaaiue (neeaaei/iue) eaieoae», n ae?oaie – aeey o/aoa
?an/aoia n o/?aaeeoaeyie ii ia/eneaiiui ei aeioiaeai – noan/ao 75-2
«?an/aou ii auieaoa aeioiaeia».

Aaee/eia ca?aaeno?e?iaaiiiai onoaaiiai eaieoaea io?aaeaaony i?iaiaeeie:

Ae 75 «?an/aou n o/?aaeeoaeyie»,

E 80 «Onoaaiue eaieoae».

10. Aooaaeoa?neay io/aoiinoue

Aooaaeoa?neay io/aoiinoue – nenoaia iieacaoaeae, io?aaeathueo
eiouanoaaiiia e oeiainiaia iieiaeaiea i?aaiecaoeee ia io/aoioth aeaoo, a
oaeaea ?acoeueoaou aa aeayoaeueiinoe ca io/aoiue ia?eiae.

Aooaaeoa?neay io/aoiinoue ninoieo ec ia?acothueo aaeeiia oeaeia
acaeiinaycaiiuo aooaaeoa?neiai aaeaina, io/aoa i oeiainiauo ?acoeueoaoao
e iiyniaiee e iei.

Aeaao aeinoiaa?iia e iieiia i?aaenoaaeaiea ia eiouanoaaiiii e oeiainiaii
iieiaeaiee i?aaiecaoeee, oeiainiauo ?acoeueoaoao aa aeayoaeueiinoe.

Aeieaeia auoue aeinoiaa?iie, iieiie e naiaa?aiaiiie. *oiau io/aoiinoue
auea aeinoiaa?iie e iaania/eaaea iieo/aiea ?aaeueiuo iieacaoaeae aeey
ioeaiee aeayoaeueiinoe i?aaei?eyoee, iia aeieaeia oaeiaeaoai?youe ?yaeo
o?aaiaaiee:

io?aaeaoue iieiioo a o/aoa ca io/aoiue ia?eiae (n 1 yiaa?y aei
iineaaeiaai ianyoea io/aoiiai ia?eiaea) anao oicyenoaaiiuo iia?aoeee e
?acoeueoaoia eiaaioa?ecaoeee aeaiaaeiuo n?aaenoa, iniiaiuo n?aaenoa
(oiiaeia), iaoa?eaeueiuo oeaiiinoae, ?an/aoia e ae?oaeo noaoae aaeaina;

iniiauaaoueny ia aaeeiie iaoiaeieiaee, onoaiiaeaiiie Ieioeiii e
Aineiinoaoii ?O;

ninoaaeyoueny ii aaeeiui oi?iai aooaaeoa?neie io/aoiinoe, onoaiiaeaiiui
aeey anao i?aaiecaoeee aeaiiie io?anee;

naiaa?aiaiii i?aaeinoaaeyoueny niioaaonoaothuei i?aaiai;

eiaoue yniinoue e aeaniinoue;

ia?aaaouaaoueny i?e iiiiue n?aaenoa aii?oecaoeee e iaoaiecaoeee.

Aooaaeoa?neay io/aoiinoue i?aaiecaoeee aeieaeia aeeth/aoue iieacaoaeue
aeayoaeueiinoue anao oeeeaeia, i?aaenoaaeoaeuenoa e eiuo iiae?acaeaeaiee
(aeeth/ay auaeaeaiiua ia ioaeaeueiua aaeainu). I?e ninoaaeaiee
aooaaeoa?neiai aaeaina, io/aoa i i?eaueyo e oauoeao e iiyniaiee iei
i?eaea?aeeaaoueny i?eiyouo aai niaea?aeaiey e oi?iu iineaaeiaaoaeueii io
iaeiiai io/aoiiai ia?eiaea e ae?oaiio. Eciaiaiea i?eiyouo niaea?aeaiey e
oi?iu aooaaeoa?neiai aaeaina, io/aoa i i?eaueyo e oauoeao e iiyniaiee e
iei aeiioneaaony a eneeth/eoaeueiuo neo/ayo. I?aaiecaoeeae aeieaeii
auoue iaania/aii iiaeoaa?aeaeaiea iainiiaaiiinoe eaaeaeiai oaeiai
eciaiaiey. Nouanoaaiiia eciaiaiea aeieaeii auoue ?ane?uoi a iiyniaieyo e
aooaaeoa?neiio aaeaino i i?eaueyo e oauoeao aianoa n oeacaieai i?e/ai,
aucaaaoeo yoi eciaiaiea.

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