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Учет собственного капитала

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Учет собственного капитала

Язык: русский
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O*AO NIANOAAIIIAI EAIEOAEA

Iiae nianoaaiiui eaieoaeii neaaeoao iiieiaoue oo /anoue a aeoeaao
i?aaei?eyoey, eioi?ay inoaaony iinea au/aoa aai iaycaoaeuenoa. O?aaiaiea
aaeaina a oeaeyo ii?aaeaeaiey eaieoaea aoaeao eiaoue neaaeothuee aeae:

E = A – I

Nianoaaiiue eaieoae yaeyaony iniiaie ia/aea e i?iaeieaeaiey
oicyenoaaiiie aeayoaeueiinoe ethaiai i?aaei?eyoey e yaeyaony iaeiei ec
nouanoaaiiuo e aaaeiuo iieacaoaeae, oae eae auiieiyao neaaeothuea
ooieoeee:

1. Aeieain?i/iiai oeiaine?iaaiey – iaoiaeeony a ?anii?yaeaiee
i?aaei?eyoey iaia?aie/aiii aeieai;

2. Ioaaonoaaiiinoe e caueou i?aa e?aaeeoi?ia – ii yaeyaony aeey aiaoieo
iieueciaaoaeae ia?eeii ioiioaiee ioaaonoaaiiinoe ia i?aaei?eyoee e
caueou e?aaeeoi?ia io iioa?e eaieoaea;

3. Eiiiainaoeee iiianaiiuo oauoeia – oaeouea oauoee aeieaeiu iiaaoaoueny
ca n/ao nianoaaiiiai eaieoaea;

4. E?aaeeoiniiniaiinoe – i?e auaea/a e?aaeeoa i?aeiouanoai ioaeaaony
i?aaei?eyoeyi n iaiueoae e?aaeeoi?neie caaeieaeaiiinoueth e aieueoei
nianoaaiiui eaieoaeii;

5. Oeiaine?iaaiey ?enea – nianoaaiiue eaieoae eniieuecoaony aeey
oeiaine?iaaiey ?eneiaaiiuo eiaanoeoeee, ia /oi ia iiaoo niaeaneoueny
e?aaeeoi?u;

6. Naiinoiyoaeueiinoe e aeanoe – ?acia? nianoaaiiiai eaieoaea
ii?aaeaeyao noaiaiue iacaaeneiinoe e aeeyiey aai nianoaaiieea ia
i?aaei?eyoea;

7. ?ani?aaeaeaiey aeioiaeia e aeoeaia – aeiee ioaeaeueiuo nianoaaiieeia
a eaieoaea yaeythony iniiaie aeey ?ani?aaeaeaiey oeiainiaiai ?acoeueoaoa
e eiouanoaa i?e eeeaeaeaoeee i?aaei?eyoey.

Eae i?aaeei, i?aaei?eyoea i?aaieciauaaaony n oeaeueth iieo/aiey i?eauee.
?aaeeciaaoue yoo oeaeue iii iiaeao oieueei a oneiaeyo nio?aiaiey
nianoaaiiiai eaieoaea.

Nianoaaiiue eaieoae oi?ie?oaony aeaoiy iooyie:

· aianaieai nianoaaiieeaie i?aaei?eyoey aeaiaa e ae?oaeo aeoeaia;

· iaeiieaieai noiiu aeioiaea, eioi?ue inoaaony ia i?aaei?eyoee.

Ii oi?ia nianoaaiiue eaieoae aeaeeony ia aeaa eaoaai?ee:

· eiaanoe?iaaiiue (aeiaeaiiue eee iiea/aiiue);

· ia?ani?aaeaeaiiay i?eaueue.

Ii o?iaith ioaaonoaaiiinoe nianoaaiiue eaieoae aeaeeony ia:

· onoaaiue eaieoae;

· aeiiieieoaeueiue eaieoae.

Onoaaiue eaieoae – yoi caoeene?iaaiiay a onoaaiuo aeieoiaioao iauay
noieiinoue aeoeaia, yaeythueony aciinii nianoaaiieeia (o/anoieeia) a
eaieoae i?aaei?eyoey. Ii io?aaeaao nianoaaiiua enoi/ieee oi?ie?iaaiey
aeoeaia e nianoaaiiinoue i?aaei?eyoey eae th?eaee/aneiai eeoea, a oaeaea
iaeiia?aiaiii io?aaeaao eieeaeoeaioth nianoaaiiinoue o/anoieeia.

?acia? onoaaiiai eaieoaea aeoeeiia?iiai iauanoaa ia iiaeao auoue iaiueoa
ia iiiaio ia?aciaaiey i?aaei?eyoey 1250 ieieiaeueiuo ca?aaioiuo ieao.

Aooaaeoa?neee o/ao onoaaiiai eaieoaea ia/eiaaony ni aeiy ?aaeno?aoeee
i?aaei?eyoey a ainoaea?noaaiiii ?aano?a e caeai/eaaaony aeiai auauoey
i?aaei?eyoey ec ainoaea?noaaiiiai ?aano?a (a ?acoeueoaoa i?ae?auaiey
aeayoaeueiinoe, aaie?ionoaa e ae?.).

I?aaei?eyoey ainoaea?noaaiiie oi?iu nianoaaiiinoe onoaaiue eaieoae
oi?ie?otho ca n/ao ainoaea?noaaiiuo n?aaenoa a ?acia?ao, iaiaoiaeeiuo
aeey ii?iaeueiie oicyenoaaiiie aeayoaeueiinoe, i?aaeoniio?aiiie onoaaii.

Iaaaie eaieoae – noiia iaaauo aciinia /eaiia nithcia e ae?oaeo
i?aaei?eyoee, i?aaeoniio?aiiay o/?aaeeoaeueiuie aeieoiaioaie. Iaaaie
eaieoae oa?aeoa?ai aeey e?aaeeoiuo nithcia, eieeaeoeaiuo i?aaei?eyoee,
i?aaei?eyoee iio?aaeoaeueneie eiiia?aoeee e ae?., o eioi?uo /anoue
nianoaaiiiai eaieoaea oi?ie?oaony a aeaea iaaauo aciinia.

?acia?u iaycaoaeueiuo iaaauo aciinia ii?aaeaeythony iauei nia?aieai
iaeueeia, enoiaey ec iio?aaiinoe a nianoaaiiuo iai?ioiuo n?aaenoaao.
Iaycaoaeueiua iaaaua aciinu iiaeeaaeao aica?aoo iaeueeai i?e auauoee ec
/eaiia i?aaei?eyoey eee a neo/aa aai eeeaeaeaoeee. Iiaeeaaeauay aica?aoo
noiia ii?aaeaeyaony n o/aoii oeiainiaiai ninoiyiey e aeieaiauo
iaycaoaeuenoa i?aaei?eyoey.

Aaeaaiaeii i?e ?ani?aaeaeaiee i?eauee ia iaycaoaeueiua e
aeiiieieoaeueiua iaaaua aciinu ii ?aoaieth nia?aiey iaeueeia
ia/eneythony aeeaeaeaiaeu, eioi?ua ii niaeaneth nianoaaiieeia iiaoo
auoue ca/eneaiu ia iiiieiaiea iay.

Aeiiieieoaeueiue aeiaeaiiue eaieoae – yoi noiia, ia eioi?oth noieiinoue
?aaeecaoeee auiouaiiuo aeoeee i?aauoaao eo iiieiaeueioth noieiinoue.

I?i/ee aeiiieieoaeueiue eaieoae – yoi noiia aeiioeaiee iaiai?ioiuo
aeoeaia, noieiinoue aeoeaia, aacaiciacaeii iieo/aiiuo i?aaei?eyoeai io
ae?oaeo th?eaee/aneeo eee oece/aneeo eeoe, e i?i/ea aeaeu
aeiiieieoaeueiiai eaieoaea.

?aca?aiue eaieoae – noiia ?aca?aia, nicaeaiiuo a niioaaonoaee n
aeaenoaothuei caeiiiaeaoaeuenoaii eee o/?aaeeoaeueiuie aeieoiaioaie ca
n/ao ia?ani?aaeaeaiiie i?eauee i?aaei?eyoey.

?aca?aiue eaieoae nicaeaaony a aeoeeiia?iii iauanoaa ca n/ao i?eauee
iinea oieaou iaeiaia e anao iaycaoaeueiuo ieaoaaeae a ?acia?a,
onoaiiaeaiiii o/?aaeeoaeueiuie aeieoiaioaie, ii ia iaiaa 25 % onoaaiiai
eaieoaea. ?acia? aaeaaiaeiuo io/eneaiee ia iiiieiaiea ?aca?aiiai
eaieoaea oeacuaaaony a o/?aaeeoaeueiuo aeieoiaioao, ii ii ia iiaeao
auoue iaiaa 5 % io noiiu /enoie i?eauee.

?aca?aiue eaieoae i?aaeiacia/ai ia iie?uoea iai?aaeoniio?aiiuo
?anoiaeia, oauoeia, ia auieaoo aeieaia i?aaei?eyoey i?e aai
eeeaeaeaoeee. Inoaoee iaeniieueciaaiiuo aeaiaaeiuo n?aaenoa ia?aoiaeyo
ia neaaeothuee aiae.

Ia?ani?aaeaeaiiay i?eaueue (iaiie?uoue oauoie) – noiia i?eauee,
?aeiaanoe?iaaiiie a i?aaei?eyoea, eee noiia iaiie?uoiai oauoea.
Ia?ani?aaeaeaiiay i?eaueue yaeyaony ninoaaiie /anoueth nianoaaiiiai
eaieoaea. Yoi i?eaueue, inoathuayny o i?aaei?eyoey iinea auieaou
aeioiaeia nianoaaiieeai e oi?ie?iaaiey ?aca?aiiai eaieoaea.

Noiia iaiie?uoiai oauoea i?eaiaeeony a neiaeao e au/eoaaony i?e
ii?aaeaeaiee eoiaa nianoaaiiiai eaieoaea.

Iaiiea/aiiue eaieoae – yoi noiia caaeieaeaiiinoe nianoaaiieeia
(o/anoieeia) ii aciinai a onoaaiue eaieoae. I?e nicaeaiee aeoeeiia?iiai
iauanoaa iinea i?eiyoey ?aoaiey i auionea aeoeee e iauyaeaiey iiaeienee
ia ieo any noiia ca?aaeno?e?iaaiiiai onoaaiiai eaieoaea io?aaeaaony eae
iaiiea/aiiue eaieoae, e oaeoe/aneia iinooieaiea aciinia o/?aaeeoaeae e
o/anoieeia aeoeeiia?iiai iauanoaa oiaiueoaao eo caaeieaeaiiinoue ii
aeoeeyi, ia eioi?ua iie iiaeienaeenue. Eiouanoai, ia?aaeaiiia a
iaoo?aeueiie oi?ia a nianoaaiiinoue i?aaei?eyoey a n/ao iieaou aeoeee,
ioeaieaaaony ii aeiaiai?aiiinoe o/anoieeia.

I?e iiaen/aoa eoiaa nianoaaiiiai eaieoaea noiia iaiiea/aiiiai eaieoaea
au/eoaaony e i?eaiaeeony a neiaeao.

Aeoeeiia?iia iauanoai eiaao i?aai aueoieoue o aeoeeiia?ia iiea/aiiua eie
aeoeee n oeaeueth eo iineaaeothuaai aiioee?iaaiey, ia?ai?iaeaaee eee
?ani?ino?aiaiey n?aaee naieo ?aaioieeia. Aueoieaiiua aeoeee aeieaeiu
auoue ?aaeeciaaiu eee aiioee?iaaiu a oa/aiea aiaea.

Oi anoue, ecuyoue eaieoae – yoi oaeoe/aneay noieiinoue aeoeee
nianoaaiiie yiennee e aeieae, aueoieaiiuo iauanoaii o aai o/anoieeia.

I?e ii?aaeaeaiee eoiai nianoaaiiiai eaieoaea noiia ecuyoiai eaieoaea
i?eaiaeeony a neiaeao e iiaeeaaeeo au/eoaieth.

Aeey oiai, /oiau i?aaeeueii o/eouaaoue a aooaaeoa?neii o/aoa iia?aoeee,
aeeythuea ia aaee/eio nianoaaiiiai eaieoaea, iaiaoiaeeii ciaoue, eaeea
eciaiaiey aucuaatho e eaeia aeeyiea ieacuaatho yoe iia?aoeee ia aaee/eio
nianoaaiiiai eaieoaea e aai ninoaaiuo /anoae.

Oaeoi?u eciaiaiee ii noaoueyi nianoaaiiiai eaieoaea

Oaaee/aiea (+)Oiaiueoaiea (-)Eciaiaiey onoaaiiai eaieoaea
(ca?aaeno?e?iaaiiiai)· Inouanoaeaiea aciinia nianoaaiieeaie

· Auione iiauo aeoeee

· Eiiaa?oaoeey iaycaoaeuenoa a aeoeee

· Oaaee/aiea iiieiaeueiie noieiinoe aeoeee

· Oaaee/aiea eiee/anoaa aeoeee nouanoaothuae iiieiaeueiie noieiinoe

· Iai?aaeaiea i?eauee a onoaaiue eaieoae

· Auieaoa aeeaeaeaiaeia aeoeeyie· Aiioee?iaaiea aueoieaiiuo o eo
aeaaeaeueoeaa aeoeee

· Oiaiueoaiea iiieiaeueiie noieiinoe aeoeee (eiaaea noieiinoue eiouanoaa
oiaiueoaaony)Eciaiaiey iaaaiai eaieoaea· Inouanoaeaiea iaycaoaeueiuo
iaaauo aciinia eiaeeaeaeoaeueiuie e eieeaeoeaiuie /eaiaie nithcia e
ae?oaeie i?aaei?eyoeyie

· Ca/eneaiea aeeaeaeaiaeia nianoaaiieeaie a iiiieiaiea iay· Aica?ao
(ecuyoea) aciinia iaeueeaieEciaiaiey aeiiieieoaeueiiai aeiaeaiiiai
eaieoaea· Yienneiiiue aeioiae-Eciaiaiey ae?oaiai aeiiieieoaeueiiai
eaieoaea· Aeiioeaiea iaiai?ioiuo aeoeaia

· Aeioiae io ia?ai?iaeaaee aeoeee ii oeaia auoa eo iiieiaeueiie
noieiinoe

· Aanieaoii iieo/aiiua aeoeau

· Ae?oaea· Ooeaiea iaiai?ioiuo aeoeaia (anee iia ia i?aauoaao noiio
i?aaeuaeouae aeiioeaiee yoeo aea aeoeaia)

· Oauoee io ia?ai?iaeaaee aeoeee ii oeaia ieaea eo iiieiaeueiie
noieiinoe (a i?aaeaeao i?aaeaa?eoaeueii iieo/aiiiai aeioiaea io
ia?ai?iaeaaee)

· Ae?oaeaEciaiaiey ?aca?aiiai eaieoaea· Io/eneaiey a ?aca?aiue oiiae·
Nienaiea iaaiciauaiiuo oauoeiaIa?ani?aaeaeaiiay i?eaueueEi??aeoe?iaaiea
inoaoea ia ia/aei io/aoiiai ia?eiaea· Eciaiaiea o/aoiie iieeoeee

· Eni?aaeaiea ioeaie

· Ae?oaea eciaiaiey· Eciaiaiea o/aoiie iieeoeee

· Eni?aaeaiea ioeaie

· Ae?oaea eciaiaieyEciaiaiey ca io/aoiue ia?eiae· *enoay i?eaueue
io/aoiiai aiaea· *enoue oauoie io/aoiiai ia?eiaea

· Ia/eneaiea aeeaeaeaiaeia

· Io/eneaiey a ?aca?aiue eaieoaeEciaiaiey iaiiea/aiiiai eaieoaea·
Oaaee/aiea aeaaeoi?neie caaeieaeaiiinoe ii aciinai a onoaaiue eaieoae·
Oiaiueoaiea aeaaeoi?neie caaeieaeaiiinoe ii aciinai a onoaaiue
eaieoaeEciaiaiey ecuyoiai eaieoaea· Ecuyoea eaieoaea aneaaenoaea auoiaea
o/anoieea

· Aueoi aeoeee nianoaaiiie yiennee (aeiee o/anoieeia)· Ia?ai?iaeaaea
aueoieaiiuo aeoeee nianoaaiiie yiennee

· Aiioee?iaaiea aueoieaiiuo aeoeee nianoaaiiie yiennee

Io?aaeaiea eciaiaiee nianoaaiiiai eaieoaea a neioaoe/aneii o/aoa

? i/iNiaea?aeaiea iia?aoeeeEi??aniiiaee?othuea
n/aoaaeaaaoe?aaeeo1234O/ao onoaaiiai eaieoaea1Io?aaeai ?acia? onoaaiiai
eaieoaea, iauyaeaiiue a o/?aaeeoaeueiuo aeieoiaioao46402Iinooieee aciinu
io o/?aaeeoaeae a n/ao aeeaaeia a onoaaiue eaieoae:

– aeaiaaeiuie n?aaenoaaie

– iniiaiuie n?aaenoaaie

– iaiaoa?eaeueiuie aeoeaaie

– i?iecaiaenoaaiiuie caianaie e o.ae.

30, 31

10

12

20463Io?aaeaii oaaee/aiea onoaaiiai eaieoaea iooai aeiiieieoaeueiiai
auionea aeoeee ca n/ao:

– aeiiieieoaeueiuo aciinia o/anoieeia

– ?aeiaanoe?iaaiey i?eauee

– ia/eneaiiuo aeeaeaeaiaeia

46

30,31,12…

443

46

671

40

46

40

40

464Io?aaeaii oaaee/aiea ?acia?a onoaaiiai eaieoaea iooai iaiaia
iaeeaaoeee aeoeeiia?iiai iauanoaa ia aai aea aeoeee46

52140

465Oiaiueoai onoaaiue eaieoae AI iooai oiaiueoaiey iiieiaeueiie
noieiinoe aeoeee40

4646

30,316Oiaiueoai onoaaiue eaieoae AI iooai oiaiue-oaiey eiee/anoaa aeoeee
nouanoaothuae iiie-iaeueiie noieiinoe iooai aueoia eo o nianoaai-ieeia e
eo iineaaeothuaai aiioee?iaaiey:

– aueoieaiu aeoeee o aeoeeiia?ia

– aiioee?iaaiu aeoeee

451

40

30, 31

4517Iiaoi?iue auione aueoieaiiuo aeoeee:

– ia noiio iiieiaeueiie noieiinoe

– ia noiio i?aauoaiey i?iaeaaeiie noieiinoe iaae iiieiaeueiie

30, 31

30, 31

451

4218Iiaoi?iue aueoi aeoeee ii oeaia ieaea eo i?eia?aoaiey:

– noiia n?aaenoa, iieo/aiiay io i?iaeaaee aeoeee

– iie?uoea ?acieoeu iaaeaeo iiieiaeueiie e i?iaeaaeiie noieiinoueth
aeoeee

30, 31

421

443

451

451O/ao aeiiieieoaeueiiai e ?aca?aiiai eaieoaea9Nicaeaiea yienneiiiiai
aeioiaea ca n/ao i?iaeaaee aeoeee ii oeaia, i?aauoathuae iiieiaeueioth
noieiinoue aeoeee

30, 31

42110Iinooieaiea i?i/aai aeiaeaiiiai eaieoaea, i?aauoathuaai onoaaiue
eaieoae aac ?aoaiee ia eciaiaieyo ?acia?a onoaaiiai
eaieoaea10-12,14,15,20-22,28,30 e ae?.422123411Eniieueciaaiea i?i/aai
aeiaeaiiiai eaieoaea aeey iiiieiaiey ?aca?aiiai
eaieoaea4224312Io?aaeaiea noiiu aeiioeaiee iai?ioiuo
aeoeaia20-22,25-2842313Aeiioeaiea iaiai?ioiuo aeoeaia:

– oaaee/aiea ia?aiia/aeueiie noieiinoe iauaeoa

– oaaee/aiea noiiu ia/eneaiiiai eciina

10

423

423

1314Inoaoi/iay noieiinoue aacaiciacaeii iieo/aiiuo iaiai?ioiuo aeoeaia

Ia/eneaiea aeioiaea io aacaiciacaeii iieo/aiiuo iaiai?ioiuo aeoeaia a
noiia eo aii?oecaoeee

10-12

424

424

74515Nicaeaiea ca n/ao /enoie i?eauee ?aca?aa a ?acia?a, oeacaiiii a
onoaaa (ii ia aieaa 25 % iiea/aiiiai onoaaiiai
eaieoaea)4434316Iiiieiaiea ?aca?aiiai eaieoaea ca n/ao aeiiieieoaeueiuo
aeeaaeia o/anoieeia4224317Eniieueciaaiea ?aca?aiiai eaieoaea aeey
iie?uoey oauoeia i?aaei?eyoey4344218Aeeth/aiea /anoe ?aca?aiiai eaieoaea
a onoaaiue eaieoae4340

Ana i?aaei?eyoey aeieaeiu ?ane?uaaoue a i?eia/aieyo e oeiainiaui io/aoai
iacia/aiea e oneiaey eniieueciaaiey eaaeaeiai yeaiaioa nianoaaiiiai
eaieoaea (e?iia onoaaiiai eaieoaea).

Aeoeeiia?iua iauanoaa ?ane?uaatho neaaeothuoth eioi?iaoeeth:

– iauaa eiee/anoai e iiieiaeueioth noieiinoue aeoeee, ia eioi?oth
i?aaeoniao?eaaaony iiaeienea;

– aeoeee a ninoaaa onoaaiiai eaieoaea ii ioaeaeueiui oeiai e eaoaai?eyi;

– eciaiaiey ia i?ioyaeaiee io/aoiiai ia?eiaea a eiee/anoaa aeoeee a
iai?ioa;

– iiieiaeueioth noieiinoue aeoeee;

– ia?a/aiue o/?aaeeoaeae e eiee/anoai aeoeee, eioi?uie iie aeaaeatho;

– iaeiieaiioth noiio aeeaeaeaiaeia e i?.

Anai ae?oaei i?aaei?eyoeyi a i?eia/aieyo e oeiainiaui io/aoai
iaiaoiaeeii io?aaeaoue:

– ?ani?aaeaeaiea /anoae onoaaiiai eaieoaea iaaeaeo nianoaaiieeaie;

– i?aaa, i?eaeeaaee eee ia?aie/aiey ioiineoaeueii yoeo /anoae;

– eciaiaiey a ninoaaa /anoae nianoaaiieeia a onoaaiii eaieoaea.

Eeoa?aoo?a

1. Iaoeeiiaeueiua noaiaea?ou aooaaeoa?neiai o/aoa (ana a iaeiii iiia?a)
/ Ana i aooaaeoa?neii o/aoa. – 2009. – ? 14 (802) (niaoeauione 94). – 13
oaa?aey.- 80 n.

2. Ii?yaeie i?aaenoaaeaiey oeiainiaie io/aoiinoe. Iinoaiiaeaiea Eaaeiaoa
Ieieno?ia Oe?aeiu io 28.02.2009.a. ? 419. / Aaeain. –2000. – ? 10. –
n.5.

3. Eino?oeoeey i i?eiaiaiee Ieaia n/aoia aooaaeoa?neiai o/aoa aeoeaia,
eaieoaea, iaycaoaeuenoa e oicyenoaaiiuo iia?aoeee i?aaei?eyoee e
i?aaiecaoeee / I?eeac Ieioeia Oe?aeiu io 30.11.2009 a. ? 291.

4. Eino?oeoeey ii eiaaioa?ecaoeee iniiaiuo n?aaenoa, iaiaoa?eaeueiuo
aeoeaia, oiaa?ii-iaoa?eaeueiuo oeaiiinoae, aeaiaaeiuo n?aaenoa e
aeieoiaioia, ?an/aoia e ae?oaeo noaoae aaeaina, ooaa?aeaeaiiay i?eeacii
Aeaaiiai oi?aaeaiey Ainoaea?noaaiiiai eacia/aenoaa Oe?aeiu e
Ieienoa?noaa oeiainia Oe?aeiu io 30.10.09 a7 ? 90.

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Aaaaeaiea

A ia?aoiaeiie ia?eiae e ?uii/iie yeiiiieea e a oneiaeyo i?iaaaeaiey
aa?a?iie ?aoi?iu aieueoia cia/aiea i?eia?aoatho aii?inu inaauaiey
o?ainoi?iaoeee ioiioaiee nianoaaiiinoe a i?ioeanna ?aoi?ie?iaaiey
naeueneioicyenoaaiiuo i?aaei?eyoee. Iaeiei ec iniiaiuo enoi/ieeia, aaea
niae?aaony e nenoaiaoece?oaony niioaaonoaothuay eioi?iaoeey, yaeyaony
aooaaeoa?neee o/ao.

A oneiaeyo aa?a?iie ?aoi?iu oe?ieia ?ani?ino?aiaiea i?eia?aoatho
enneaaeiaaiey i?ioeannia o?ainoi?iaoeee ioiioaiee nianoaaiiinoe.
Iniiaiui enoi/ieeii, aaea aeeoioee?oaony e nenoaiaoece?oaony
niioaaonoaothuay eioi?iaoeey, yaeyaony aooaaeoa?neee o/ao. Ii io?aaeaao
i?ioeann oi?ie?iaaiey nianoaaiiinoe, iauai i?aa nianoaaiieeia,
?ani?aaeaeaiea ?acoeueoaoia aai aeayoaeueiinoe, iniaaiiinoe ioiioaiee
nianoaaiiinoe. Ia nia?aiaiiii yoaia ?ai?aaiecaoeee aa?a?iuo i?aaei?eyoee
e a aoaeouai eneeth/eoaeueiia cia/aiea eiaao oniaa?oainoaiaaiea
iaoiaeeee o/aoa ?aoi?ie?iaaiey ioiioaiee nianoaaiiinoe e nianoaaiiiai
eaieoaea.

Aieueoie niaeo? i?aaiecaoeeiiii-i?aaiauo oi?i naeueneioicyenoaaiiuo
i?aaei?eyoee, aaea iaaethaeathony ioee/ey a ioiioaieyo nianoaaiiinoe,
?aaoee?iaaiey eiouanoaaiiuo e caiaeueiuo aii?inia, iaoneaaeeaaao
iniaaiiinoe o/aoa nianoaaiiiai eaieoaea e io?aaeaiea yoie eioi?iaoeee a
oeiainiaie io/aoiinoe. ?ane?uoea yoeo iniaaiiinoae e iaoiaee/aneia
iaania/aiea o/aoa nianoaaiiiai eaieoaea ia i?aaei?eyoeyo, nicaeaiiuo a
i?ioeanna ?ano?oeoo?ecaoeee ENI, aoaeao niinianoaiaaoue iiauoaieth
iieiiou e aeinoiaa?iinoe eioi?iaoeee ia eo oeiainiai-eiouanoaaiiii
ninoiyiee a oeiainiaie io/aoiinoe, /oi iicaieeo iieueciaaoaeyi
io/aoiinoe i?eieiaoue iainiiaaiiua e acaaoaiiua oi?aaeai/aneea ?aoaiey
ii aii?inai acaeiiioiioaiee n iiauie oi?ie?iaaieyie.

Oeaeueth enneaaeiaaiey oaiu yaeyaony iainiiaaiea e ?ac?aaioea ii?yaeea
io?aaeaiey a o/aoa iia?aoeee ii ii?aaeaeaieth e ?ani?aaeaeaieth iaaaiai
oiiaea ENI e oi?ie?iaaiey nianoaaiiiai eaieoaea ia naeueneioicyenoaaiiuo
i?aaei?eyoeyo ?aciuo i?aaiecaoeeiiii-i?aaiauo oi?i.

Aeey aeinoeaeaiey oeaee auee iinoaaeaiu oaeea iniiaiua caaea/e:

· enneaaeiaaoue nouiinoue nianoaaiiiai eaieoaea e aai no?oeoo?o;

· enneaaeiaaoue i?aaiaua iniiau iino?iaiey o/aoa nianoaaiiiai eaieoaea
ia i?aaei?eyoeyo n ?acee/iuie i?aaiecaoeeiiii-i?aaiauie oi?iaie;

· i?iaiaeece?iaaoue nia?aiaiiia ninoiyiea io?aaeaiey nianoaaiiiai
eaieoaea a o/aoa e oeiainiaie io/aoiinoe aiiaue nicaeaiiuo
naeueneioicyenoaaiiuo i?aaei?eyoee;

· ?ac?aaioaoue i?aaeeiaeaiey ii oniaa?oainoaiaaieth ii?yaeea o/aoa
nianoaaiiiai eaieoaea ia aiiaue nicaeaiiuo i?aaei?eyoeyo ?acee/iuo
i?aaiecaoeeiiii-i?aaiauo oi?i.

I?aaeiaoii i?iaaaeaiiiai enneaaeiaaiey yaeythony oai?aoe/aneea,
i?aaiaua, iaoiaee/aneea e i?eeeaaeiua aii?inu o/aoa nianoaaiiiai
eaieoaea a ENI e ia aiiaue nicaeaiiuo aa?ioi?ie?iaaieyo ?acee/iuo
i?aaiecaoeeiiii-i?aaiauo oi?i. Iauaeoii enneaaeiaaiey yaeyaony ENI, aaea
i?iecioae i?ioeann ?aoi?ie?iaaiey, e naeueneioicyenoaaiiua i?aaei?eyoey,
nicaeaiiua i?e ?ai?aaiecaoeee ENI.

A i?ioeanna enneaaeiaaiey auee eniieueciaaiu ?aaiou o/aiuo ii aii?inai
?aoi?ie?iaaiey naeueneioicyenoaaiiuo i?aaei?eyoee e io?aaeaiea a o/aoa
iia?aoeee, naycaiiuo n yoeie i?ioeannaie, caeiiiaeaoaeueiua aeou
Oe?aeiu, eioi?ua ?aaeaiaioe?otho aii?inu aooaaeoa?neiai o/aoa e
io/aoiinoe naeueneioicyenoaaiiuo i?aaei?eyoee.

Aooaaeoa?neee o/ao eae eioi?iaoeeiiiay nenoaia ia iiaeao inoaoueny a
noi?iia io i?ioeannia yeiiiie/aneeo i?aia?aciaaiee, eioi?ua i?ienoiaeyo
a iineaaeiea aiaeu. Nouanoaaiiua eciaiaiey, eioi?ua i?iecioee a
i?iecaiaenoaaiiuo, yeiiiie/aneeo, i?aaiauo e ae?oaeo iauanoaaiiuo
ioiioaieyo e eioi?ua i?eaaee e eciaiaieyi oicyenoaaiiiai iaoaiecia,
iaoneiaeee i?aia?aciaaiea a aooaaeoa?neii o/aoa, oi anoue ea/anoaaiiua
eciaiaiey, eioi?ua i?iecioee e i?iaeieaeatho i?ienoiaeeoue ia iauaeoao
oicyenoaiaaiey, o?aaotho iao/ii iainiiaaiiie ia?ano?ieee aooaaeoa?neiai
o/aoa, i?aaiecaoeee e iaoiaeia i?aeoe/aneie o/aoiie aeayoaeueiinoe.
O/eouaay oi, /oi nia?aiaiiia ninoiyiea ioa/anoaaiiie yeiiiieee yaeyaony
ia?aoiaeiui e ia iiaeao i?ienoiaeeoue aeieai, nenoaia aooaaeoa?neiai
o/aoa aeieaeia auoue iai?aaeaia ia noieueei ia ianeoaeeaaiea i?ioeanna
?aoi?ie?iaaiey, neieueei ia aaeaeaaoiia io?aaeaiea ii?aoi?iaiiiai
ooieoeeiie?iaaiey yeiiiieee.

1.Oai?aoe/aneea e i?aaiaua iniiau o/aoa nianoaaiiiai eaieoaea

Iiiyoea «eaieoae» i/aiue ?ani?ino?aiaiiia eae a yeiiiie/aneie oai?ee,
oae e a yeiiiie/aneie i?aeoeea. Iiyoiio io i?aaeeueiiai aai iiieiaiey a
aieueoae ia?a caaeneo iao/iay ioeaiea iai?aaeaiee
nioeeaeueii-yeiiiie/aneeo i?ioeannia, eioi?ua i?ienoiaeyo a nia?aiaiiie
Oe?aeia.

N oi/ee c?aiey yeiiiie/aneie oai?ee, eaieoae – yoi aaaine?iaaiiua
i?aaei?eieiaoaeyie a i?iecaiaenoai oiaa?u, n?aaenoaa i?iecaiaenoaa,
aeaiaaeiua ?ano?nu, e n?aaenoaa ia iieaoo iaaiiiai o?oaea, /oi a
i?ioeanna naiaai i?iaeoeoeaiiai acaeiiaeaenoaey iaania/eaatho oaaee/aiea
noieiinoe e iaiaauaiea i?aaei?eieiaoaeae (21).

Niioaaonoaaiii aeey i?aaei?eyoey ii aunooiaao enoi/ieeii ?anoe?aiey, a
aeey e?aaeeoi?ia – e?eoa?eai ioeaiee iaaeaaeiinoe e aa?aioii auiieiaiey
i?aaei?eyoeai naieo iaycaoaeuenoa. Ainoaea?noaaiiue eioa?an caeeth/aaony
a oe?aieaiee noaaeeueiinoe i?aaei?eyoey e aai ?acaeoey a eioa?anao anaai
iauanoaa (15). Enoiaey ec yoiai, iiaeii aeaoue oaeia ii?aaeaeaiea yoiai
oa?ieia: «Nianoaaiiue eaieoae – noieiinoiie ia?ac nianoaaiiuo n?aaenoa
i?aaei?eyoey, eioi?ue yaeyaony nianoaaiiui enoi/ieeii aini?iecaiaenoaa
aeoeaia e io?aaeaao iauai i?aa nianoaaiieeia» (12).

A i?ioeanna i?iaaaeaiey aa?a?iie ?aoi?iu a Oe?aeia noi?ie?iaaeenue
naeueneioicyenoaaiiua i?aaei?eyoey n ?acee/iuie
i?aaiecaoeeiiii-i?aaiauie oi?iaie oicyenoaiaaiey, iniiaaiiua ia /anoiie
nianoaaiiinoe (iauanoaa n ia?aie/aiiie ioaaonoaaiiinoueth, aeoeeiia?iua
iauanoaa, oa?ia?neea oicyenoaa, /anoiua i?aaei?eyoey e o.ae.),
aeayoaeueiinoue eioi?uo ?aaeaiaioe?oaony caeiiiaeaoaeueiuie e
ii?iaoeaiuie aeoaie Oe?aeiu (20):

· Oeacii I?aceaeaioa Oe?aeiu «I ia?aoiaea Oe?aeiu e iauai?eiyoie a
iaaeaeoia?iaeiie i?aeoeea nenoaia o/aoa e noaoenoeee» ? 303 io 23.05.92
a.(1).

· Oeacii I?aceaeaioa Oe?aeiu «I iaioeiaeiuo ia?ao ii onei?aieth
?aoi?ie?iaaiey aa?a?iiai naeoi?a yeiiiieee» ? 1529 io 3.12.99 a. (2).

· Oeacii I?aceaeaioa Oe?aeiu «I ia?ao iaania/aiey caueou eiouanoaaiiuo
i?aa e?anoueyi a i?ioeanna ?aoi?ie?iaaiey aa?a?iiai naeoi?a yeiiiieee»
(3).

· Caeiiii Oe?aeiu «I aooaaeoa?neii o/aoa e oeiainiaie io/aoiinoe a
Oe?aeia» io 16 ethey 1999 a. ? 996 – XIV (4).

· Iieiaeaieai (noaiaea?o) aooaaeoa?neiai o/aoa 5 «Io/ao i nianoaaiiii
eaieoaea», ooaa?aeaeaiiui i?eeacii Ieienoa?noaa oeiainia Oe?aeiu ? 87 io
31.03.99 iiae ? 399/3692 (12).

· Ieaiii n/aoia aooaaeoa?neiai o/aoa aeoeaia, eaieoaea, iaycaoaeuenoa e
oicyenoaaiiuo iia?aoeee i?aaei?eyoee e i?aaiecaoeee ? 291 io 30.11.99 a.
(13).

· Eino?oeoeeae ia eniieueciaaiee Ieaia n/aoia aooaaeoa?neiai o/aoa
aeoeaia, eaieoaea, iaycaoaeuenoa e oicyenoaaiiuo iia?aoeee i?aaei?eyoee
e i?aaiecaoeee ? 291 io 30.11.99 a. (14).

Ai aiiaue nicaeaiiuo i?aaei?eyoeyo ooieoeeth oeiaine?iaaiey
oicyenoaaiiie aeayoaeueiinoe auiieiyao ia/aeueiue (noa?oiaue) eaieoae,
eioi?ue ii naiaio iaoa?eaeueiiio ninoaao yaeyaony niaieoiiinoueth
aeoeaia, eiaanoe?iaaiiuo o/?aaeeoaeyie, e io?aaeatho eo noieiinoue. A
nayce n yoei ioeaiea nianoaaiiiai eaieoaea ii?aaeaeyaony ioeaieie
niioaaonoaothueo aeoeaia e iaycaoaeuenoa. Yoi icia/aao, /oi iauay noiia
nianoaaiiiai eaieoaea ?aaiyaony ?uii/iie noieiinoe aeoeee i?aaei?eyoey
eee noiia, eioi?oth iiaeii iieo/eoue io ?aaeecaoeee aai /enouo aeoeaia
i?e oneiaee aani?a?uaiie aeayoaeueiinoe (17).

Nianoaaiiue eaieoae, niioaaonoaaiii I(N)AO 2 «Aaeain», aeeth/aao oaeea
yeaiaiou: onoaaiue eaieoae, iaaaie eaieoae, iaiiea/aiiue eaieoae,
ecuyoue eaieoae, aeiiieieoaeueii aeiaeaiiue eaieoae, ia?ani?aaeaeaiiay
i?eaueue (iaiie?uoue oauoie), ?aca?aiue eaieoae.

Ninoaaeythuea onoaaiiai eaieoaea io?aaeatho noieiinoue aeoeaia, eioi?ua
nianoaaiieee ia?aaeaee a ?anii?yaeaiea i?aaei?eyoey eae aciinu, a oaeaea
inoaoee nicaeaiiie aeiiieieoaeueiie noieiinoe a oi?ia ia?ani?aaeaeaiiie
i?eauee, noieiinoue aeoeaia, iieo/aiiuo i?aaei?eyoeai a naia
?anii?yaeaiea io ae?oaeo eeoe aac aica?auaiey, e noiio aeiioeaiee
iaiai?ioiuo aeoeaia.

Iauaa ii?aaeaeaiea yeaiaioia nianoaaiiiai eaieoaea i?eia?aoaao
niaoeeoe/aneea iniaaiiinoe a caaeneiinoe io i?aaiecaoeeiiii-i?aaiaie
oi?iu niioaaonoaothuaai i?aaei?eyoey (10).

A nia?aiaiiie oe?aeineie yeiiiieea eaieoae i?aaei?eyoey aunooiaao eae
aaaeiay yeiiiie/aneay eaoaai?ey e yaeyaony iaeiei n?aaieoaeueii iiaui
iauaeoii aooaaeoa?neiai o/aoa. Iniiaaiea nianoaaiiiai eaieoaea
i?aaei?eyoey ninoaaeyao onoaaiue eaieoae, ?acia? eioi?iai, eae i?aaeei,
caoeene?iaai a o/?aaeeoaeueiuo aeieoiaioao. Ii yaeyaony oneiaeai
nicaeaiey e ooieoeeiie?iaaiey eaeiai-eeai th?eaee/aneiai eeoea (22).

Onoaaiue eaieoae – yoi eaieoae i?aaei?eyoey, caoeene?iaaiiue a aai
o/?aaeeoaeueiuo aeieoiaioao, eioi?ue ninoieo ec aciinia, aeeaaeia
nianoaaiieeia (o/?aaeeoaeae, o/anoieeia), ioeaiaiiuo ii ?uii/iie
noieiinoe ia iiiaio nicaeaiey noauaeoa oicyenoaiaaiey, io?aaeaiiue a
aeaiaaeiie oi?ia. Ii auiieiyao oaeea ooieoeee: iniiaiiieaaathuoth,
aa?aioeeioth, ?aaoee?othuoth, i?aaiecaoeeiiioth e aeieain?i/iiai
oeiaine?iaaiey.

Iniaaiiinoe io?aaeaiey onoaaiiai eaieoaea a aooaaeoa?neii o/aoa
ii?aaeaeythony aai i?aaiaui noaoonii. Ii aeeyao ia i?aaiecaoeeth
aiaeeoe/aneiai o/aoa, a iniiaaiea iino?iaiey eioi?iai aeieaeiu auoue
iieiaeaiu eiie?aoiua ooieoeee, eioi?ua eniieiythony onoaaiui eaieoaeii e
ii?aaeaeytho iaiaoiaeeiinoue aai nicaeaiey (25).

Iaycaiiinoue nicaeaiey onoaaiiai eaieoaea i?aaeoniio?aia
caeiiiaeaoaeuenoaii aeey i?aaei?eyoee e iauanoa ?aciuo oi?i
nianoaaiiinoe, a aai ?acia? – oieueei aeey oicyenoaaiiuo iauanoa. Ia
i?aeoeea aeayoaeueiinoue /anoiuo i?aaei?eyoee aa?a?iiai naeoi?a, eioi?ua
oi?ie?otho onoaaiue eaieoae, eae i?aaeei, ia ?aaeno?e?otho aai ?acia? a
onoaaa i?aaei?eyoey.

Niaeanii Oicyenoaaiiiio eiaeaeno Oe?aeiu (?acaeae 2, aeaaa 10, noaouey
95), i?iecaiaenoaaiiui eiiia?aoeaii i?eciaaony aeia?iaieueiia
iauaaeeiaiea a?aaeaeai ia iniiaao /eainoaa n oeaeueth niaianoiie
i?iecaiaenoaaiiie eee eiie oicyenoaaiiie aeayoaeueiinoe, eioi?ay
aace?oaony ia eo ee/iii o?oaeiaii o/anoee e iauaaeeiaiee eiouanoaaiiuo
iaaauo aciinia, o/anoea a oi?aaeaiee i?aaei?eyoey e ?ani?aaeaeaiee
aeioiaea iaaeaeo /eaiaie eiiia?aoeaa a niioaaonoaee n eo o/anoeai a aai
aeayoaeueiinoe. A no.96 oeacuaathony iniiaiua i?eioeeiu aeayoaeueiinoe
i?iecaiaenoaaiiiai eiiia?aoeaa, a /anoiinoe:

· aeia?iaieueiinoue /eainoaa a?aaeaeai a eiiia?aoeaa e naiaiaeiue auoiae
ec iaai;

· ee/iia o?oaeiaia o/anoea /eaiia eiiia?aoeaa a aeayoaeueiinoe
i?aaei?eyoey;

· ioe?uoinoue e aeinooiiinoue /eainoaa aeey oao, eoi i?eciaao onoaa
eiiia?aoeaa e o.ae.

A niioaaonoaee ni no.99, iniiaiuie i?aaaie /eaiia i?iecaiaenoaaiiiai
eiiia?aoeaa yaeythony:

· o/anoea a oi?aaeaiee eiiia?aoeaii, i?aai aieina ia iauai nia?aiee;

· iieueciaaiea oneoaaie eiiia?aoeaa;

· iieo/aiea eiiia?aoeaiuo auieao e aeiee aeioiaea ia iae;

· iieo/aiea aeinoiaa?iie e iieiie eioi?iaoeee i oeiainiai-oicyenoaaiiie
aeayoaeueiinoe eiiia?aoeaa;

Iniiaiuie iaycaiiinoyie /eaiia i?iecaiaenoaaiiiai eiiia?aoeaa yaeythony
niaethaeaiea onoaaa e auiieiaiea ?aoaiee i?aaiia oi?aaeaiey eiiia?aoeaa

Onoaaiue eaieoae aeoeeiia?iiai iauanoaa ninoieo ec n?aaenoa, aianaiiuo
aeoeeiia?aie (o/anoieeaie). Iaeiia?aiaiii noiia onoaaiiai eaieoaea
io?aaeaao eieeaeoeaioth nianoaaiiinoue aeoeeiia?ia, /anoue eaaeaeiai a
eioi?ii ii?aaeaeyaony noieiinoueth i?eiaaeeaaeaueo aio aeoeee

Aeoeeiia?iui yaeyaony iauanoai, eioi?ia eiaao onoaaiue eaieoae,
iiaeaeaiiue ia ii?aaeaeaiiia eiee/anoai aeoeee iaeeiaeiaie iiieiaeueiie
noieiinoueth, e ianao ioaaonoaaiiinoue ii iaycaoaeuenoaai oieueei
eiouanoaii iauanoaa. Onoaaiue eaieoae aeoeeiia?iiai iauanoaa ia iiaeao
auoue iaiueoa io noiiu yeaeaaeaioiie ia iiiaio aai nicaeaiey 1250
ieieiaeueiuo ca?aaioiuo ieao.

Auione aeoeee nii?iaiaeaeaaony aai ?aaeno?aoeeae a Ainoaea?noaaiiie
eiiennee ii oeaiiui aoiaaai e oiiaeiaui ?uieai.

I?e nicaeaiee ioe?uoiai aeoeeiia?iiai iauanoaa aeoeee iiaoo
?ani?ino?aiyoueny ioe?uoie iiaeieneie ia ieo.

N?ie ioe?uoie iiaeienee ia aeoeee ia iiaeao i?aauoaoue 6 ianyoeaa. Ia
i?ioyaeaiee yoiai a?aiaie eeoea, eioi?ua aeaeatho eoieoue aeoeee
aeieaeiu aianoe ia oaeouee n/ao ia iaiueoa 10 % noieiinoe aeoeee, ia
eioi?ua iie iiaeienaeenue, iinea /aai o/?aaeeoaee auaeatho ei
ienueiaiiia iaycaoaeuenoai ia i?iaeaaeo ii?aaeaeaiiiai eiee/anoaa
aeoeee. Aeiey o/?aaeeoaeae a onoaaiii eaieoaea aeieaeia auoue ia
iaiueoa, /ai 25 % Aeoeeiia?iia iauanoai iiaeao eciaiyoue ?acia?
onoaaiiai eaieoaea niaeanii n ?aoaieai nia?aiey aeoeeiia?ia a noi?iio
oaaee/aiey oieueei a oii neo/aa, eiaaea ana ?aiaa auiouaiiua aeoeee
iieiinoueth iiea/aiu ii noieiinoe, ii ia ieaea, /ai iiieiaeueiay eo
noieiinoue.

Iniiaiua iooe oaaee/aiey onoaaiiai eaieoaea:

o auione iiauo aeoeee;

o oaaee/aiea iiieiaeueiie noieiinoe aeoeee.

A neo/aa oaaee/aiey eiee/anoaa aeoeee nouanoaothuae iiieiaeueiie
noieiinoe, onoaaiue eaieoae oaaee/eaaaony ca n/ao:

o aeiiieieoaeueiuo aciinia o/anoieeia;

o eiaeaenaoeee iniiaiuo n?aaenoa niaeanii «Iieiaeaieth i ii?yaeea
oaaee/aiey onoaaiiai eaieoaea ca n/ao eiaeaenaoeee iniiaiuo n?aaenoa» io
12.02.98 a. ? 39;

o ?aeiaanoe?iaaiea i?eauee.

Oiaiueoaiea onoaaiiai eaieoaea aeoeeiia?iiai iauanoaa iiaeao
inouanoaeyoueny:

o oiaiueoaieai iiieiaeueiie noieiinoe aeoeee;

o oiaiueoaieai eiee/anoaa aeoeee n iineaaeothuei aueoiii eo o
nianoaaiieeia e eo aiioee?iaaiea Iauanoai n ia?aie/aiiie
ioaaonoaaiiinoueth, eioi?ia eiaao onoaaiue eaieoae, ?acaeaeaiiue ia
/anoe, ?acia? eioi?iai ii?aaeaeyaony o/?aaeeoaeueiuie aeieoiaioaie.
O/anoieee III ianoo ioaaonoaaiiinoue a i?aaeaeao naieo aeeaaeia. ?acia?
onoaaiiai eaieoaea aeieaeai auoue ia iaiueoa noiiu yeaeaaeaioiie 100
ieieiaeueiuo ca?aaioiuo ieao, enoiaey ec noaaee ieieiaeueiie ca?aaioiie
ieaou, eioi?ay nouanoaoao a iiiaio nicaeaiey III.

Aei ?aaeno?aoeee III eaaeaeue ec o/anoieeia iaycai aianoe ia iaiueoa 30
% oeacaiiiai a o/?aaeeoaeueiuo aeieoiaioao ?acia?a aeeaaea, a
inoaeueioth noiio ia iicaea aiaea iinea ?aaeno?aoeee iauanoaa.

Iauanoai eiaao i?aai eciaiyoue (oaaee/eaaoue eee oiaiueoaoue) ?acia?
onoaaiiai eaieoaea. ?aoaiea ia eciaiaiee ?acia?a onoaaiiai eaieoaea
anooiaao a neeo ni aeiy aianaiey yoeo eciaiaiee aei ainoaea?noaaiiiai
?aano?a.

Oaaee/aiea onoaaiiai eaieoaea iiaeao inouanoaeyoueny oieueei iinea
aianaiey anao aciinia o/anoieeia ?aoaiea III ia oiaiueoaiee onoaaiiai
eaieoaea anooiaao a neeo ia ?aiueoa, /ai /a?ac 3 ianyoea iinea
ainoaea?noaaiiie ?aaeno?aoeee e ioaeeeaoeee a onoaiiaeaiiii ii?yaeea.

A ?acoeueoaoa ?aoi?ie?iaaiey naeueneioicyenoaaiiuo i?aaei?eyoee
iiyaeeinue iiiai /anoiuo naeueneioicyenoaaiiuo i?aaei?eyoee, eioi?ua
yaeythony i?aaii?aaiieeaie auaoeo eieeaeoeaiuo naeueneioicyenoaaiiuo
i?aaei?eyoee. Caeiiiaeaoaeuenoai ia noaaeo ieeaeeo o?aaiaaiee e
oi?ie?iaaieth e eciaiaieyi onoaaiiai eaieoaea /anoiuo i?aaei?eyoee.

I?aaei?eyoea a onoaiiaeaiiii ii?yaeea iiaeao iieo/aoue ai a?aiaiiia
iieueciaaiea eee a a?aiaeo eiouanoai auaoeo /eaiia eieeaeoeaiuo
naeueneioicyenoaaiiuo i?aaei?eyoee, /oi ninoaaeyao oeaeinoiue
eiouanoaaiiue eiiieaen (caeaiey, nii?oaeaiey, oaoieea, aeeaioiua e
eiaanoeoeee) (6, 9).

Iaaaie eaieoae – yoi niaieoiiinoue n?aaenoa oece/aneeo e th?eaee/aneeo
eeoe aeey inouanoaeaiey oeiainiai-oicyenoaaiiie aeayoaeueiinoe
i?aaei?eyoey.

A i?ioeanna ?aoi?ie?iaaiey eieeaeoeaiuo naeueneioicyenoaaiiuo
i?aaei?eyoee iiiai ec ieo i?aa?aoeeenue a naeueneioicyenoaaiiua
i?iecaiaenoaaiiua eiiia?aoeau (NIE) ia oneiaeyo iauaaeeiaiey iaaauo
aciinia, iaycaoaeueiiai o?oaeiaiai o/anoey a iauae naeueneioicyenoaaiiie
i?iecaiaenoaaiiie aeayoaeueiinoe. Aieueoeinoai NIE yaeythony
i?aaii?aaiieeaie auaoeo ENI. *eaiu eiiia?aoeaa iaycaiu naeaeaoue a
iany/iue n?ie anooieoaeueiua e iaaaua aciinu.

A eiiia?aoeaa aeiioneaaony annioeee?iaaiiia /eainoai. Annioeee?iaaiiua
/eaiu aeieaeiu inouanoaeoue oieueei iaaaie aciin a nicaeaiea e ?acaeoea
eiiia?aoeaa.

Niaieoiiinoue iaaauo e anooieoaeueiuo aciinia yaeyaony ?aciiaeaeiinoueth
nianoaaiiiai eaieoaea. A aieueoeinoaa neo/aaa iniiaiui enoi/ieeii
oi?ie?iaaiey eiouanoaa eiiia?aoeaa yaeyaony iaaaie eaieoae, eioi?ue
nicaeaaony ca n/ao iaaauo aciinia e eiouanoaa eiiia?aoeaa

Aooaaeoa?neee o/ao eae eioi?iaoeeiiiay ooieoeey ia iiaeao inoaaaoueny a
noi?iia io i?ioeannia yeiiiie/aneeo i?aia?aciaaiee, eioi?ua i?ienoiaeyo
a iineaaeiea aiaeu. Nouanoaaiiua eciaiaiey, eioi?ua i?iecioee a
i?iecaiaenoaaiiuo, yeiiiie/aneeo, i?aaiauo e ae?oaeo io?aneyo, eioi?ua
iiaeaeee eciaiaiey a oicyenoaaiiii iaoaiecia, iaoneiaeee i?aia?aciaaiey
a aooaaeoa?neii o/aoa (23).

Nia?aiaiiia ninoiyiea ioa/anoaaiiie yeiiiieee yaeyaony ia?aoiaeiui e ia
iiaeao aeeeoueny aeieai, nenoaia aooaaeoa?neiai o/aoa aeieaeia auoue
iai?aaeaia ia noieueei ia ianeoaeeaaiea i?ioeanna ?aoi?ie?iaaiey, a
neieueei ia aaeaeaaoiia io?aaeaiea iinea?aoi?iaiiiai ooieoeeiie?iaaiey
yeiiiieee.

?acaeoea oi?i nianoaaiiinoe e oi?ie?iaaiea yeiiiieee cia/eoaeueii
?anoe?eee e?oa caeioa?aniaaiiuo iieueciaaoaeae aooaaeoa?neie
eioi?iaoeee, /oi eanaaony nianoaaiiinoe e oeiainiai-oicyenoaaiiiai
ninoiyiey noauaeoia oicyenoaiaaiey e ?acoeueoaoia eo aeayoaeueiinoe.

Aeey i?aaeeueiiai iino?iaiey o/aoa eaeiai-ieaoaeue yeiiiie/aneiai
yaeaiey, eioi?ia ?ane?uaaaony /a?ac acaeiinaycaiiua oicyenoaaiiua
iia?aoeee, i?aaeaea anaai iaiaoiaeeii ii?aaeaeeoue iniaaiiua
(niaoeeoe/aneea) caaea/e o/aoa, oi anoue oa, eioi?ua i?enoue oieueei
yoiio yaeaieth e, eioi?ua a iieiie ia?a ?ane?uaatho aai niaea?aeaiea.

Iniiaiua caaea/e o/aoa nianoaaiiiai eaieoaea a i?ioeanna
?ano?oeoo?ecaoeee ENI caeeth/athony a neaaeothuai:

§ io?aaeaiea i?ioeanna ?aaeecaoeee /eaiaie i?aaei?eyoey naiaai i?aaa
nianoaaiiinoe ia eiouanoai oicyenoaa e ioi?ieaiea niioaaonoaothueie
aeieoiaioaie eo i?aaa ia eiie?aoiua iauaeou;

§ io?aaeaiea iia?aoeee ii ?ai?aaiecaoeee ENI e oi?ie?iaaiea nianoaaiiiai
eaieoaea aiiaue nicaeaiiuie aa?ioi?ie?iaaieyie;

§ iino?iaiea o/aoa e eiio?iey niioaaonoaaiii yeiiiie/aneei ioiioaieyi,
eioi?ua aicieeatho iaaeaeo iiaui th?eaee/aneei eeoeii e auaoeie /eaiaie
ENI ii iiaiaeo ?anii?yaeaiey eo nianoaaiiinoe (24).

I?e io?aaeaiee iia?aoeee ii o?ainoi?iaoeee nianoaaiiinoe iiaeao auoue
nicaeaii iaiaoiaeeiia eioi?iaoeeiiiia iaania/aiea, a niioaaonoaee n
nouiinoueth yeiiiie/aneeo i?aia?aciaaiee ii ii?aaeaeaiiie th?eaee/aneie
oi?ia, eioi?ia iaania/eo i?ic?a/iinoue i?ioeannia ia?a?ani?aaeaeaiey
nianoaaiiinoe (26).

2. I?aaiecaoeeiiii-yeiiiie/aneay oa?aeoa?enoeea

NIE «Aaouee?aueia»

Eieeaeoeaiia naeueneioicyenoaaiiia i?aaei?eyoea NIE „Aaouee?aueia”
iaoiaeeony a ainoi/iie /anoe Iiaiaeaea?neiai ?aeiia Eoaaineie iaeanoe.
?aeiiiue oeaio? iaoiaeeony a 30 ei io oeaio?aeueiie onaaeueau
oicyenoaa. NIE «Aaouee?aueia» ia?aciaaeinue 15 ia?oa 1999 aiaea ia aaca
auaoaai ENI «?iaeeia» Iiaiaeaea?neiai ?aeiia e yaeyaony aaeeinoaaiiui
aai i?aaii?aaiieeii.

Aeaiiia oicyenoai niaoeeaeece?oaony ia i?iecaiaenoaa e ?aaeecaoeee
i?iaeoeoeee ?anoaieaaiaenoaa e aeeaioiiaiaenoaa.

I?aaiecaoeeiiiay no?oeoo?a NIE «Aaouee?aueia» i?aaenoaaeaia ?aaioieeaie
oi?aaeai/aneie a?oiiu e iaiin?aaenoaaiii i?iecaiaenoaaiiie noa?u.
Oi?aaeai/aneee aiia?ao aicaeaaeyao aee?aeoi?, aai caianoeoaeue, a oaeaea
aeaaiue aooaaeoa?, aeaaiue aa?iiii, aeaaiue eiaeaia?, caaaaeothuea e
a?eaaaee?u i?iecaiaenoaaiiuo iiae?acaeaeaiee.

Aunoei i?aaiii oi?aaeaiey NIE «Aaouee?aueia» yaeythony nai?u
o/?aaeeoaeae (o/anoieeia), eioi?ua ncuaathony ia ?aaea 2 ?ac a aiae, a
eniieieoaeueiui – aee?aeoeey ai aeaaa n aee?aeoi?ii.

Eiouanoai iauanoaa ninoaaeytho iniiaiua e iai?ioiua oiiaeu, ae?oaea
oeaiiinoe, noieiinoue eioi?uo ioia?aaeaia a aaeaina aeaiiiai
i?aaei?eyoey. NIE «Aaouee?aueia» naiinoiyoaeueii ii?aaeaeyao iai?aaeaiea
oicyenoaaiiie aeayoaeueiinoe, ?anii?yaeaaony i?iecaaaeaiiie i?iaeoeoeeae
e iieo/aiiuie aeioiaeaie, naiinoiyoaeueii auae?aao naaa ia?oia?ia,
?aaeecoao naith i?iaeoeoeeth e ieacuaaao oneoae i?aaei?eyoeyi.

Oeaeueth nicaeaiey NIE «Aaouee?aueia» yaeyaony:

· iaania/aiea i?aaei?eyoee e ianaeaiey i?iaeoeoeeae, oiaa?aie ia?iaeiiai
iio?aaeaiey e auiieiaiea oneoa;

· iieo/aiea i?eauee iooai niaa?oaiey i?iecaiaenoaaiiie, eiiia?/aneie,
iin?aaeie/aneie e ae?oaie aeayoaeueiinoe a niioaaonoaee n oneiaeyie,
ii?aaeaeaiiuie aeaenoaothuei caeiiiaeaoaeuenoaii e Onoaaii.

I?aaeiaoii aeayoaeueiinoe i?aaei?eyoey yaeyaony:

· i?iecaiaenoai naeueneioicyenoaaiiie i?iaeoeoeee, aa ia?a?aaioea e
?aaeecaoeey ia aioo?aiiai ?uiea;

· i?aaeinoaaeaiea oneoa naeueneioicyenoaaiiui oiaa?ii?iecaiaeeoaeyi;

· ecaioiaeaiea oiaa?ia ia?iaeiiai iio?aaeaiey;

· caaioiaea o ianaeaiey e i?aaei?eyoee naeueneioicyenoaaiiiai nu?uey n
iineaaeothuae ia?a?aaioeie;

· oiaa?iiaiai (Aa?oa?iua iia?aoeee) e ae?oaay aeayoaeueiinoue,
iino?iaiiay ia oi?iao ano?a/iie oi?aiaee e ae?oaia.

I?aaiecaoeeiiiay no?oeoo?a NIE «Aaouee?aueia» i?aaenoaaeaia a aeaea
noaiu (ni. i?ee. 1).

NIE «Aaouee?aueia» niaoeeaeece?oaony ia i?iecaiaenoaa e ?aaeecaoeee
i?iaeoeoeee ?anoaieaaiaenoaa e aeeaioiiaiaenoaa. Ia yoii
naeaeaoaeuenoaoao aeaeueiaeoee aiaeec no?oeoo?u oiaa?iie i?iaeoeoeee.

Oaaeeoea 2

No?oeoo?a oiaa?iie i?iaeoeoeee NIE «Aaouee?aueia»

Iaeiaiiaaiea i?iaeoeoeee2003 a.2004 a.2005 a.? a
?aiae.?yaeoo.a?i.%o.a?i.%o.a?i.%Ca?iiaua49128,946629,360228,71Iiaenieia/
iee50629,932520,556426,82Ae?. i?iaeoeoeey ?ano-aa100,6140,9904,36Anaai
ii ?ano-ao100759,480550,7125659,8Iyni
E?N20311,924715,62039,74Iieiei31618,638123,951624,63Ae?. i?iaeoeoeey
aeea-aa20,120,1120,67Anaai ii aeea-ao52130,763039,773134,8I?iiuoeaiiay
i?iaeoeoeey603,5—-?aaeecaoeey ae?oaie i?iaeoeoeee, ?aaio e
oneoa1076,31539,61145,45Anaai ii oic-ao169510015881002101100

Iaeaieueoee oaeaeueiue aan a no?oeoo?a oiaa?iie i?iaeoeoeee ca 3 aiaea
caieiaao i?iecaiaenoai ca?iiauo (a 2005 aiaeo oaeaeueiue aan ?aaai
28,7%). Eiyooeoeeaio niaoeeaeecaoeee a 2005 aiaeo ?aaai 0,24, /oi
aiai?eo i ieceii o?iaia niaoeeaeecaoeee.

Aeey i?iaaaeaiey aiaeeca oeiainiaiai ninoiyiey NIE «Aaouee?aueia» aoaeai
eniieueciaaoue iniiaiua oi?iu aooaaeoa?neie oeiainiaie io/aoiinoe.
I?iaaaeai ai?eciioaeueiue aiaeec aaeaina, eioi?ue iicaieeo auynieoue,
eae eciaieeinue ninoiyiea eaaeaeiai ?acaeaea aaeaina, a noieiinoiii e
ioiineoaeueiii au?aaeaiee.

Oaaeeoea 3

Ai?eciioaeueiue aiaeec aaeaina NIE «Aaouee?aueia» ca 2004, 2005 aiaeu

Aeoea2004 a.2005 a.Ioeeiiaiea12341. Iaiai?ioiua aeoeauIaiaoa?eaeueiua
aeoeau

· inoaoi/iay noieiinoue

· ia?aiia/aeueiay noieiinoue

· eciin

2947

6012

3065

3046

5988

2942

99

-24

-123Ae?oaea oeiainiaua eiaanoeoeee11-Anaai ii ?acaeaeo 129483047992.
Iai?ioiua aeoeauCaianu:

· i?iecaiaenoaaiiua caianu

· aeeaioiua ia au?aueaaiee e ioei?ia

· iacaaa?oaiiia i?iecaiaenoai

· aioiaay i?iaeoeoeey

80

440

442

510

90

518

439

384

10

78

-3

-126Aeaaeoi?neay caaeieaeaiiinoue

ia?aiia/aeueiay noieiinoue4123-18Ae?oaay oaeouay aeaaeoi?neay
caaeieaeaiiinoue6712-55Aeaiaaeiua n?aaenoaa1110-1ANAAI II ?ACAeAEO
215911476-115AAEAIN45394523-16I?iaeieaeaiea oaaeeoeu 3

1234Iannea1. Nianoaaiiue eaieoaeOnoaaiue eaieoae765765-Iaaaie
eaieoae29582908-50Ae?oaie aeiiieieoaeueiue eaieoae32136948ANAAI II
?ACAeAEO 1

3.Aeieain?i/.e?aaeeou aaieia4044

-4042

132-2

1324. Oaeouea iaycaoaeuenoaaE?aoein?i/iua e?aaeeou
aaieia200100-100E?aaeeoi?neay caaeieaeaiiinoue ca oiaa?u, ?aaiou,
oneoae56637Oaeouea iaycaoaeuenoaa ii ?an/aoai

· n athaeaeaoii

· n o/anoieeaie

· ii iieaoa o?oaea

· ae?oaea oaeouea iaycaoaeuenoaa

134

93

7

5

123

35

21

7

-11

-58

14

2ANAAI II ?ACAeAEO 4495399-96AAEAIN45394523-16

?acoeueoaoia ai?eciioaeueiiai aiaeeca aaeaina iaaeinoaoi/ii aeey
iniiaaoaeueiuo auaiaeia, iiyoiio i?iaaaeai aa?oeeaeueiue aiaeec aaeaina,
io?aaeaiiua a oaaeeoea 4.

Oaaeeoea 4

Aa?oeeaeueiue aiaeec aaeaina NIE «Aaouee?aueia» ca 2004, 2005 aiaeu

Aeoea20042005Oaeaeueiue aan, %Ioeeiiaiea, %200420051234561. Iaiai?ioiua
aeoeauIaiaoa?eaeueiua aeoeau

· inoaoi/iay noieiinoue

· ia?aiia/aeueiay noieiinoue

· eciin

2947

6012

3065

3046

5988

2942

64,9

132,5

67,5

67,3

132,4

65

-2,4

-0,1

-2,5Ae?oaea oeiainiaua eiaanoeoeee110,020,02Anaai ii ?acaeaeo
12948304764,967,43,5I?iaeieaeaiea oaaeeoeu 4

1234562. Iai?ioiua aeoeauCaianu:

· i?iecaiaenoaaiiua caianu

· aeeaioiua ia au?aueaaiee e ioei?ia

· iacaaa?oaiiia i?iecaiaenoai

· aioiaay i?iaeoeoeey

80

440

442

510

90

518

439

384

1,8

9,7

9,7

11,2

2

11,5

9,7

8,5

0,2

1,8

-2,7Aeaaeoi?neay caaeieaeaiiinoue

ia?aiia/aeueiay noieiinoue

41

23

0,9

0,5

-0,4Ae?oaay oaeouay aeaaeoi?neay caaeieaeaiiinoue

67

12

1,5

0,3

-1,2Aeaiaaeiua n?aaenoaa11100,20,2ANAAI II ?ACAeAEO
2159114763532,6-2,4AAEAIN45394523100100Iannea1. Nianoaaiiue
eaieoaeOnoaaiue eaieoae76576516,916,9Iaaaie
eaieoae2958290865,264,3-0,9Ae?oaie aeiiieieoaeueiue
eaieoae32136978,21,2ANAAI II ?ACAeAEO 1

3.Aeieain?.e?aaeeou aaieia4044

4042

13289

89,4

2,90,4

2,94. Oaeouea iaycaoaeuenoaaE?aoein?i/iua e?aaeeou
aaieia2001004,42,2-2,2E?aaeeoi?neay caaeieaeaiiinoue ca oiaa?u, ?aaiou,
oneoae

56

63

1,2

1,4

0,2Oaeouea iaycaoaeuenoaa ii ?an/aoai

· n athaeaeaoii

· n o/anoieeaie

· ii iieaoa o?oaea

· ae?oaea oaeouea iaycaoaeuenoaa

134

93

7

5

123

35

21

7

3

2

0,15

0,1

2,7

0,8

0,5

0,2

-0,3

-1,2

0,35

0,1ANAAI II ?ACAeAEO 449534910,97,83,1AAEAIN45394523100100

Aa?oeeaeueiue aiaeec iicaieyao auynieoue, eae eciaieeanue noieiinoue
eaaeaeiai ?acaeaea aaeaina a noieiinoiii e ioiineoaeueiii au?aaeaiee.
Nouanoaaiiui iaaeinoaoeii aeaiiiai aiaeeca yaeyaony aeeyiea eioeyoeee ia
?aaeueioth ioeaieo noaoae aaeaina, a oaeaea yoio aiaeec ia aeaao
i?aaenoaaeaiey i no?oeoo?iuo eciaiaieyo, i?iecioaaeoeo iaaeaeo
aiaeece?oaiuie i?iiaaeooeaie a?aiaie.

A no?oeoo?a aeoeaa aaeaina e eiioeo io/aoiiai ia?eiaea i?ioeaioiia
niioiioaiea eciaieeinue n 64,9 % aei 67,3 %, a iniiaiii, ca n/ao
eciaiaiey inoaoi/iie noieiinoe iniiaiuo n?aaenoa: i?iaeaaea e
eeeaeaeaoeey naii?oece?iaaiiuo iauaeoia.

Ai aoi?ii ?acaeaea aeoeaa aaeaina noieiinoue aeoeaia oiaiueoeeanue ia
2,4% ca n/ao oiaiueoeiea noieiinoe aioiaie i?iaeoeoeee. A oeaeii, aeoea
aaeaina oiaiueoeeny ia 16000 o. a?i.

A no?oeoo?a ianneaiie /anoe aaeaina i?iecioee neaaeothuea eciaiaiey.
Aeiey nianoaaiiiai eaieoaea a iauae no?oeoo?a ia eciaieeanue.
E?aaeeoi?neay caaeieaeaiiinoue ca oiaa?u, ?aaiou, oneoae oaaee/eeanue
ia 0,2%. Yoi eciaiaiea naeaeaoaeuenoaoao i iiieaeaieth aeaeiaie
aeoeaiinoe NIE «Aaouee?aueia» a io/aoiii 2005 aiaeo.

Aeey oa?aeoa?enoeee ieaoaaeaniiniaiinoe e e?aaeeoiniiniaiinoe NIE
«Aaouee?aueia» e aai oeiainiaie onoie/eainoe eniieuecoai neaaeothuea
iieacaoaee.

Oaaeeoea 5

Aiaeec iieacaoaeae oeiainiaiai ninoiyiey NIE «Aaouee?aueia»

Iieacaoaee2003 a.2004 a.2005 a.Ioiioaiea 2005 a. e, %2003 a.2004
a123456Iieacaoaee ieaoaaeaniiniaiinoe1. Eiyooeoeeaio aaniethoiie
eeeaeaeiinoe0,080,040,0225502. Eiyooeoeeaio iie?uoey7,52,83,2431143.
Eiyooeoeeaio auno?ie eeeaeaeiinoe0,70,20,229100

I?iaeieaeaiea oaaeeoeu 5

1234564. *enoue iai?ioiue eaieoae (o.a?i.)1113913109698120Aiaeec
oeiainiaie onoie/eainoe5. Eiyooeoeeaio
aaoiiiiee0,960,890,89931006.Eiyooeoeeaio
oeiaine?iaaiey0,040,120,123001007.Eiyooeoeeaio iaania/aiey nianoaaiiuie
iai?ioiuie n?aaenoaaie6,51,82,234122

Eco/ea ?acoeueoaou i?iaaaeaiiiai aiaeeca, iiaeai naeaeaoue neaaeothuea
auaiaeu. Aeaiiua iieacaoaee cia/eoaeueii ieaea ii?iaoeaiuo cia/aiee, /oi
aiai?eo i iaiaoiaeeiinoe oeo/oaiey ieaoaaeaniiniaiinoe ca n/ao
oaaee/aiey noieiinoe iai?ioiuo n?aaenoa, a iniaaiiinoe aunieieeeaeaeiuo
aeoeaia. Iieacaoaee oeiainiaie onoie/eainoe nouanoaaiii ia eciaieeenue,
/oi a oeaeii ia i/aiue oi?ioi neacuaaaony ia aeayoaeueiinoe
i?aaei?eyoey.

Inaaoei eioi?iaoeeth i iaee/ee, ninoaaa e no?oeoo?a o?oaeiauo ?ano?nia a
NIE «Aaouee?aueia».

Oaaeeoea 6

Aiaeec iaee/ey e ninoaaa o?oaeiauo ?ano?nia

Iieacaoaee*eneaiiinoue /aeiaaeIoiioaiea 2005a. e, %2003 a.2004 a.2005
a.2003 a.2004 a.A ?anoaieaaiaenoaa65654467,767,7A
aeeaioiiaiaenoaa85856070,670,6Anaai15015010469,369,3

Oaeei ia?acii, ?aai/eo ?anoaieaaiaenoaa nie?aoeeinue ia 21 /ae. ii
n?aaiaieth n 2004 aiaeii, e ia 25 /ae. oiaiueoeeenue ?aaioieee
aeeaioiiaiaenoaa ii n?aaiaieth n 2004 aiaeii, a oeaeii, eiee/anoai
?aaioieeia oiaiueoeeinue ia 46 /aeiaae.

Aeaeaa ?anniio?ei ninoaa e no?oeoo?o caiaeueiuo oaiaeee a NIE
«Aaouee?aueia» ca 3 aiaea.

Oaaeeoea 7

Ninoaa e no?oeoo?a caiaeueiuo oaiaeee NIE «Aaouee?aueia»

Aeae oaiaeee2003 a.2004 a.2005 a.Ioeeiiaieaaa%aa%aa%aa%Iauay caiaeueiay
ieiuaaeue, a oii /enea:

· iaoiy

· naiieinu

· ianoaeua

· iiiaieaoiea ianaaeaeaiey4212,7

3193,8

1,2

994,3

23,4100

75,8

0,03

23,6

0,564226,6

3201,7

1,2

998,8

24,9100

75,8

0,03

23,6

0,594401,96

3393,27

1,8

974,29

27,6100

77,1

0,04

22,1

0,63175,36

191,57

0,6

-24,51

2,7-

1,3

0,01

-1,5

0,04

Ec oaaeeoeu 7 aeaeii, /oi iauay caiaeueiay ieiuaaeue NIE «Aaouee?aueia»
oaaee/eeanue ia 175,36 aa. Yoi i?iecioei ca n/ao oaaee/aiey iaoie ia
191,57 aa, ieiuaaeue naiieinia – ia 0,6 aa, e ieiuaaeue iiiaieaoieo
ianaaeaeaiee – ia 2,7 aa.

Oaeei ia?acii, i?aaiecaoeeiiii-yeiiiie/aneay oa?aeoa?enoeea NIE
«Aaouee?aueia» naeaeaoaeuenoaoao i iinoiyiii eciaiythuaeny no?oeoo?a
aeayoaeueiinoe, i ?acaeoee yeiiiie/aneeo naycae n noauaeoaie ?uiea e
?anoe?aiee i?iecaiaenoaa, /oi /aoei io?aaeaii a oeiainiaie io/aoiinoe, a
/anoiinoe a iinoiyiii oaaee/eaathueony iieacaoaeyo.

3. I?aaiecaoeey o/aoa nianoaaiiiai eaieoaea

Iaoiaeieiae/aneea iniiau oi?ie?iaaiey a aooaaeoa?neii o/aoa eioi?iaoeee
i nianoaaiiii eaieoaea e ?ane?uoea yoie eioi?iaoeee a oeiainiaie
io/aoiinoe ii?aaeaeyaony I(N)AO 5 «Io/ao i nianoaaiiii eaieoaea», ii?iu
eioi?iai eanathony i?aaei?eyoee, i?aaiecaoeee e ae?oaeo th?eaee/aneeo
eeoe anao oi?i nianoaaiiinoe (e?iia aaieia e athaeaeaoiuo o/?aaeaeaiee).

Iiae nianoaaiiui eaieoaeii iiieiatho niaieoiiinoue iaoa?eaeueiuo
aeoeaia, aeaiaaeiuo n?aaenoa, oeiainiauo eiaanoeoeee, iaiaoiaeeiuo
i?aaei?eyoeth aeey inouanoaeaiey i?iecaiaenoaaiiie eee ae?oaie
i?aaei?eieiaoaeueneie aeayoaeueiinoe.

Iniiaiuie caaea/aie i?aaiecaoeee o/aoa nianoaaiiiai eaieoaea yaeythony:

· iaania/aiea o/aoiuie aeaiiuie e iaiauaiea eioi?iaoeee i ninoaaa e
aeaeaeaiee nianoaaiiiai eaieoaea;

· eiio?ieue ca i?aaeeueiui e caeiiiui oi?ie?iaaieai nianoaaiiiai
eaieoaea;

· naiaa?aiaiiia, iieiia, i?aaeeueiia io?aaeaiea ?acia?a e anao eciaiaiee
nianoaaiiiai eaieoaea;

· eiio?ieue ca ?aoeeiiaeueiui ?ani?aaeaeaieai i?eauee ii
niioaaonoaothuei oiiaeai;

· i?aaiecaoeey aiaeeoe/aneiai o/aoa ia n/aoao nianoaaiiiai eaieoaea aeey
naiaa?aiaiiiai iieo/aiey aeinoiaa?iie eioi?iaoeee;

· i?aaeeueiia io?aaeaiea a ?aaeno?ao o/aoa e io/aoiinoe iia?aoeee.

Aeey i?aaeeueiie i?aaiecaoeee aooaaeoa?neiai o/aoa nianoaaiiiai eaieoaea
ioaeii /aoei ?acee/aoue aai ninoaaeythuea.

N/ao 40 «Onoaaiue eaieoae» o/eouaaaony e iaiauaaony eioi?iaoeey i
ninoiyiee e aeaeaeaiee onoaaiiai eaieoaea i?aaei?eyoey.

N/ao 41 «Iaaaie eaieoae» iaiauaaony eioi?iaoeey i noiiao iaaauo aciinia
/eaiia iauanoaa.

N/ao 42 «Aeiiieieoaeueiue eaieoae» iaiauaaony eioi?iaoeey i noiiao,
i?aauoathuay eo iiieiaeueioth noieiinoue ia noieiinoue auiouaiiuo
aeoeee, a oaeaea i noiiao aeiioeaiee aeoeaia e noieiinoue iaiai?ioiuo
aeoeaia, aanieaoii iieo/aiiuo i?aaei?eyoeai io ae?oaeo eeoe, e ae?oaea
aeaeu aeiiieieoaeueiiai eaieoaea.

N/ao 43 «?aca?aiue eaieoae» o/ao e iaiauaiea eioi?iaoeee i ninoiyiee e
aeaeaeaiee ?aca?aiiai eaieoaea i?aaei?eyoey, nicaeaiiiai a niioaaonoaee
n aeaenoaothuei caeiiiaeaoaeuenoaii e o/?aaeeoaeueiuo aeieoiaioia ca
n/ao ia?ani?aaeaeaiiie i?eauee.

N/ao 44 «Ia?ani?aaeaeaiiay i?eaueue (iaiie?uoua oauoee)» o/ao
ia?ani?aaeaeaiiie i?eauee eee iaiie?uouo oauoeia oaeouaai e i?ioeuo eao,
a oaeaea eniieueciaaiea a oaeouai aiaeo i?eauee.

N/ao 45 «Ecuyoue eaieoae» o/ao ecuyoiai eaieoaea, a neo/aa aueoia
nianoaaiiuo aeoeee o aeoeeiia?ia n oeaeueth eo ia?ai?iaeaaee,
aiioee?iaaiey (oiaiueoaiea onoaaiiai eaieoaea) e o.ae.

N/ao 46 «Iaiiea/aiiue eaieoae» iaiauaaony eioi?iaoeey ia eciaiaieyo a
ninoaaa iaiiea/aiiiai eaieoaea i?aaei?eyoey.

I?e i?aaiecaoeee o/aoa nianoaaiiiai eaieoaea iaiaoiaeeii o/eouaaoue
neaaeothuea oaeoi?u: oi?io nianoaaiiinoe, i?aaiecaoeeiiii-i?aaiaoth
oi?io oicyenoaiaaiey, eiee/anoai o/?aaeeoaeae, a oaeaea eioi?iaoeeth i
nianoaaiiii eaieoaea, /oi i?eaiaeeony a i?eeaca ia o/aoiie iieeoeea.

Iniiaiua iieiaeaiey o/aoa nianoaaiiiai eaieoaea, eioi?ua i?eaiaeyony a
i?eeaca ia o/aoiie iieeoeea:

O I(N)AO, eioi?uie ?oeiaiaenoaoaony i?aaei?eyoea i?e aaaeaiee o/aoa
nianoaaiiiai eaieoaea e iaania/aiey iaycaoaeuenoa;

O onoaiiaeaiea ii?yaeea auauoey o/anoieeia e ii?aaeaeaiea ?acia?a /anoe
i?eiaaeeaaeauaai ei aeiiieieoaeueiiai eaieoaea;

O ninoaa e ii?yaeie ia?aciaaiey e eniieueciaaiea oiiaeia niaoeeaeueiiai
i?aaeiacia/aiey;

O ii?yaeie ia?aciaaiey e eniieueciaaiea ?aca?aiiai eaieoaea, e?iia
neo/aaa, eiaaea ii ia?acoaony a ii?yaeea, onoaiiaeaiiii
caeiiiaeaoaeuenoaii;

O iiiaieeaoo?a ?aai/eo aooaaeoa?neeo n/aoia, a oaeaea iino?iaiea
aiaeeoe/aneeo n/aoia o/aoa nianoaaiiiai eaieoaea e iaania/aiea
iaycaoaeuenoa;

O ii?yaeie o/aoa eo?niauo ?acieoe ia i?ioyaeaiee io/aoiiai aiaea;

O ii?yaeie nicaeaiey iaania/aiey iaycaoaeuenoa;

O ioeaiea aciinia e ii?yaeie oaaee/aiey onoaaiiai eaieoaea;

O ii?yaeie ?ani?aaeaeaiey /enoie i?eauee.

Naeueneioicyenoaaiiua i?iecaiaenoaaiiua eiiia?aoeau yaeythony
n?aaieoaeueii iiaie i?aaiecaoeeiiii-i?aaiaie oi?iie oicyenoaiaaiey, e
oaea ia?aua oaae aa aeayoaeueiinoe naeaeaoaeuenoaotho i iaee/ee
i?iaeaiiuo aii?inia i?aaiecaoeee o/aoa. Iaeaieaa na?ueaciuie n?aaee yoeo
aii?inia yaeyaony io?aaeaiea a o/aoa iia?aoeee ii oi?ie?iaaieth eaieoaea
eiiia?aoeaa e ?ani?aaeaeaieth aeioiaeia.

Niaeanii Caeiia Oe?aeiu «I naeueneioicyenoaaiiie eiiia?aoeee» i?e
anooieaiee a eiiia?aoea o/?aaeeoaee aeaeatho anooieoaeueiue e iaaaie
aciin a ?acia?a, onoaiiaeaiiii onoaaii i?aaei?eyoey.

Anooieoaeueiua aciinu eniieuecothony aeey i?iaaaeaiey i?aaiecaoeeiiiuo
ia?ii?eyoee ii nicaeaieth i?aaei?eyoey, a a aeaenoaothuai eiiia?aoeaa
iai?aaeythony ia iiiieiaiea ?aca?aia. ?acia? anooieoaeueiuo aciinia
onoaiaaeeaaaony /eaiaie eiiia?aoeaa e i?aaeoniao?eaaaony onoaaii. Oae, a
NIE «Aaouee?aueia» anooieoaeueiue aciin ninoaaeyao 300 a?i.

Anooieoaeueiua aciinu iiea/eaathony aaeeii?aciai a iieiii iauaia a
ii?yaeea, eioi?ue ii?aaeaeyaony I?aaeeaie aioo?aiiae oicyenoaaiiie
aeayoaeueiinoe eiiia?aoeaa, i?e auoiaea ec eiiia?aoeaa noiia
anooieoaeueiiai aciina ia aica?auaaony.

Iaaaie aciin (iae) i?aaenoaaeyao niaie aciin /eaia eiiia?aoeaa a
nicaeaiea e ?acaeoea eiiia?aoeaa, eioi?ia i?ienoiaeeo iooai ia?aaea/e
eiiia?aoeao eiouanoaa, aeaiaaeiuo n?aaenoa, eiouanoaaiiuo iaaa,
caiaeueiuo o/anoeia, oeaiiuo aoiaa e ae?oaia.

Anee iaaaie aciin naeaeai ia a aeaiaaeiie oi?ia, i?aaeaieai aeaeaaony
aai ioeaiea e ooaa?aeaeaaony iauei nia?aieai. Iaaaua aciinu aeaeyony ia
iaycaoaeueiua e aeiiieieoaeueiua. Iaycaoaeueiue iaaaie aciin yaeyaony
oneiaeai /eaia e aica?auaaony aio i?e auoiaea ec eiiia?aoeaa.
Ieieiaeueiue ?acia? iay a aeaiaaeiie oi?ia ii?aaeaeyaony onoaaii
eiiia?aoeaa. Niaeanii Caeiio «I naeueneioicyenoaaiiie eiiia?aoeee»
?acia? iaaauo aciinia a eiiia?aoea onoaiaaeeaaaony a ?aaiuo /anoyo eee
i?iii?oeeiiaeueii iaeeaeaaiiai o/anoey /eaia eiiia?aoeaa a
aeayoaeueiinoe i?aaei?eyoey.

?acia? iaaaiai aciina onoaiaaeeaaaony:

1. I?e aeayoaeueiinoe a ea/anoaa iinoaaueeia:

· ia eaaeaeue aaeoa? iauae ieiuaaee iinaaa;

· ia iauai ioaeaeueiiai oiaa?a, iinoaaeaiiiai /eaio eiiia?aoeaa;

· ia noiio oiaa?iiai?ioa iaaeaeo /eaiii e eiiia?aoeaii.

2. I?e i?aaeinoaaeaiee na?aeniuo oneoa:

· ia eaaeaeue aaeoa? naeueneioicyenoaaiiie ieiuaaee;

· ia iaeei aaeoa? eee ia a?aiy iieueciaaiey iaeiie aaeeieoeu
naeueneioicyenoaaiiie oaoieee;

· ia noiio iia?aoeee iaaeaeo /eaiii e eiiia?aoeaii.

3. I?e auiieiaiee nauoiaie ooieoeee:

· a ?acia?a ii?aaeaeaiiiai i?ioeaioa io n?aaeiaai cia/aiey oiaa?iiai?ioa
ii eaaeaeiio aeaeo oneoa ca aiae.

Oaeei ia?acii, i?e ii?aaeaeaiee ?acia?a iay i?iecaiaenoaaiiue
iiiaiooieoeeiiaeueiue eiiia?aoea iiaeao aua?aoue eaeie-eeai ec
i?eaaaeaiiuo aa?eaioia.

Aeiiieieoaeueiua iaaaua aciinu – yoi aciinu /eaiia eiiia?aoeaa nauoa
iaycaoaeueiuo iaaa, eioi?ua ia?aaeathony eie ii nianoaaiiiio aeaeaieth.

Eiiia?aoea iiaeao eiaoue oaeaea annioeee?iaaiiuo /eaiia, eioi?ua aiinyo
iae, ii ia iieuecothony aai oneoaaie. Eae i?aaeei, yoe i?aaei?eyoey eee
oece/aneea eeoea, eioi?ua ia yaeythony naeueneioicyenoaaiiuie
oiaa?ii?iecaiaeeoaeyie, eee a eaeie-oi ia?a caeioa?aniaaiu a aai
aeayoaeueiinoe. Eie iiaoo auoue ianeicaaiaeu, eiiaeei?iiaua caaiaeu,
iieieicaaiaeu, oi anoue i?aaei?eyoey, eioi?ua aeey naiae aeayoaeueiinoe
o?aaotho naeueneioicyenoaaiiiai nu?uey, eioi?ia ei iiaeao nauaaoue
i?iecaiaenoaaiiue eiiia?aoea. Aeey annioeee?iaaiiuo /eaiia ia
onoaiaaeeaathony ?acia?u iaycaoaeueiuo iaaauo aciinia, iie aeaeatho
iaaaua aciinu ii aeaeaieth. Annioeee?iaaiiua /eaiu ia iieo/atho
eiiia?aoeaiuo auieao, ii eiatho i?aai iieo/aoue ia/eneaiey ia naie iae.

I?e auoiaea ec eiiia?aoeaa anooieoaeueiua aciinu ia aica?auathony.
Aianoi yoiai, /eaiu eiiia?aoeaa, eioi?ua auoiaeyo ec eiiia?aoeaa,
iacaaeneii io i?e/eiu, eiatho i?aai iieo/eoue naie iaaaua aciinu, ii
oieueei i?e oneiaee auiieiaiey anao iaycaiiinoae /eaia.

Iaaeaeeiue e iaaaie eaieoae yaeythony nianoaaiiinoueth eiiia?aoeaa e
eniieuecothony aeey oeiaine?iaaiey oicyenoaaiiie aeayoaeueiinoe. Eaieoae
eiiia?aoeaa iiaeao oaaee/eaaoueny ca n/ao eae aioo?aiieo, oae e aiaoieo
?ano?nia, eioi?ua i?eaaaeaiu a i?eeiaeaiee 2.

I?aeiouanoaii eiiia?aoeaa iaae aaeeiiaeanoiui nianoaaiieeii yaeyaony oi,
/oi aeey iiiieiaiey aioo?aiieo ?ano?nia ii eiaao aiciiaeiinoue iieo/eoue
e?aaeeo a aeaiaaeiie eee oiaa?iie oi?ia. Yoi iauyniyaony oai, /oi
e?aaeeoi?u anaaaea aoaeoo aieueoa aeiaa?youe eiiia?aoeao, /ai
ioaeaeueiui oiaa?ii?iecaiaeeoaeyi, iioiio /oi eiiia?aoea eiaao aieueoa
aa?aioee aica?auaiey aeieaia.

Iaania/aiea, eae oi?aaeai/aneiai ia?niiaea eiiia?aoeaa, oae e aai
o/?aaeeoaeae, eioi?iaoeeae i oi?ie?iaaiee nianoaaiiiai eaieoaea
eiiia?aoeaa, a oaeaea i aeiea a yoii i?ioeanna eaaeaeiai ec o/anoieeia,
cia/eoaeueii oneiaeiyaony ec-ca aieueoie /eneaiiinoe o/anoieeia
eiiia?aoeee.

Niaeanii yoiio, ia?aae o/anoieeaie aooaaeoa?ee i?iecaiaenoaaiiuo
eiiia?aoeaia aicieeatho caaeaiey, eioi?ua caeeth/athony a i?eciaiee,
ii?aaeaeaiee, ioeaiea anooieoaeueiuo e iaaauo aciinia eaaeaeiai ec
o/anoieeia eiiia?aoeaa, /oi iicaieeo ii?aaeaeeoue eo i?aaa ii o/anoeth a
oi?aaeaiee eiiia?aoeaii, iieo/aiee oneoa, eiiia?aoeaiuo auieao.

Oaoiieiaey i?aaiecaoeee ?aaio ii o/aoo nianoaaiiiai eaioaea eiiia?aoeaa
e aeieaaiai o/anoey aai o/?aaeeoaeae caeeth/aaony a neaaeothuai:

1) Nai? e a?oiie?iaea eioi?iaoeee i /eneaiiinoe o/anoieeia eiiia?aoeee –
ia iniiaa cayaeaiee i anooieaiee a eiiia?aoea.

2) ?an/ao ?acia?a:

· anooieoaeueiuo aciinia;

· iaycaoaeueiuo iaaauo aciinia;

· aeiiieieoaeueiuo iaaauo aciinia.

3) Io?aaeaiea aeaiiuo ?an/aoia a Iniaaiiuo n/aoao:

· /eaiia eiiia?aoeaa;

· annioeee?iaaiiuo /eaiia

4) Ii ieii/aiee oicyenoaaiiiai aiaea – ia/eneaiea e iieaoa:

· /eaiai eiiia?aoeaa – eiiia?aoeaiuo auieao;

· annioeee?iaaiiui /eaiai – ia/eneaiee ia iae.

?an/aou ?acia?a aciinia a eiiia?aoeaao i?iaiaeyony a aeieoiaioao
naiaiaeiie oi?iu, ii iie aeieaeiu auoue iaycaoaeueii caaa?aiu
aooaaeoa?ii, eioi?ue eo i?iecaae, n oeacaieai niioaaonoaothuae noaouee
onoaaa

5. Iooe niaa?oainoaiaaiey o/aoa nianoaaiiiai eaieoaea

A aeaiiie ?aaioa ia iniiaa i?iaaaeaiiiai enneaaeiaaiey i?aaiecaoeee
o/aoa nianoaaiiiai eaieoaea ia i?eia?a NIE «Aaouee?aueia» auei
onoaiiaeaii, /oi aaaeaiea o/aoa i?aaieciaaii ia aeaiiii i?aaei?eyoee ia
aeinoaoi/iii o?iaia, oioy a i?ioeanna eniieueciaaiey iu auyaeee ?yae
iaaeinoaoeia e i?aaeeaaaai n oeaeueth eo ono?aiaiey i?iaanoe ia?ii?eyoey
ii oniaa?oainoaiaaieth aaaeaiey o/aoa.

Iaeiei ec iai?aaeaiee niaa?oainoaiaaiey e aaaeaiey o/aoa yaeyaony
i?ioeann eiaeaenaoeee eiouanoaa, oaeei ia?acii, i?eaaaeaieai noieiinoe
ioaeaeueiuo iauaeoia iniiaiuo n?aaenoa, inoaoi/iay noieiinoue eioi?uo
nouanoaaiii ioee/aaony io noieiinoe aiaeiaia. Yoi yaeyaony
iaycaoaeueiui oneiaeai iaania/aiey aaeaina eioa?ania iaaaeeia,
e?aaeeoi?ia e ae?oaeo o/anoieeia yeiiiie/aneeo ioiioaiee.

Oaeay neooaoeey neiaeeeanue /a?ac neiaeiinoe e iaoi/iinoe iaoaiecia
i?iaaaeaiey eiaeaenaoeee, /oi i?eaaee e nouanoaaiiui ioeaeai a ?an/aoa
ia o?iaia i?aaei?eyoey.

E oiio aea eiaeaenaoeey ia iiaeao o/eouaaoue nia?aiaiiue o?iaaiue oeai
ia n?aaenoaa i?iecaiaenoaa. Iiyoiio ia neo/aeii, /oi noieiinoue iniiaiuo
n?aaenoa cia/eoaeueii ioee/aaony io nia?aiaiiiai o?iaiy oeai ia
aiaeiae/iua iauaeou.

?aoaiea yoie i?iaeaiu – i?eaaaeaiea noieiinoe aeoeaia e nia?aiaiiui
oneiaeyi – iiaeao auoue auiieiaii eee yenia?oii-ioeaiueeii, eee
niaoeeaeenoaie oicyenoaa. I?e yoii oneoae yenia?oia noiyo i/aiue
aei?iai, iiyoiio eo i?eaeaoatho, eae i?aaeei, i?e aicieeiiaaiee
eiioeeeoiuo neooaoeee, iniaaiii i?e ?acaeaea eiouanoaa.

Iauaeoeaiinoue i?aaeeiaeaiiiai ii?yaeea iaoneiaeaia oai, /oi ii
aace?oaony ia aeaiiuo i?eaiao e iaoiaeao aooaaeoa?neiai o/aoa. I?e oaeeo
oneiaeyo inouanoaeyaony ooi/iaiea noieiinoe aeoeaia NIE e iaoiaeeony a
a?aieoeao caeiiiaeaoaeueiiai iiey e aeaao niioaaonoaothuaa iniiaaiea
aeey io?aaeaiey ?acoeueoaoia ?aaio a o/aoa.

I?e ?aoi?ie?iaaiee eieeaeoeaiuo naeueneioicyenoaaiiuo i?aaei?eyoee (ENI)
i?eaaei e aicieeiiaaieth aeaoo yeaiaioia aeiiieieoaeueiiai eaieoaea:
oiiae eiouanoaa nioeeaeueii-eoeueoo?iie noa?u e oiiae eiouanoaa iauaai
iieueciaaiey (ia ?aniaaaaiiai iaaeaeo /eaiaie ENI). O/ao oaeeo yeaiaioia
ioaeii io?aaeaoue ia noan/aoa 425 «Ae?oaie aeiiieieoaeueiue eaieoae» eee
426 «Oiiae eiouanoaa nioeeaeueiie noa?u e iauaai iieueciaaiey».

Aeey i?aaeeueiiai ii?yaeea aaaeaiey o/aoa oiiaea eiouanoaa iauaai
iieueciaaiey (ia ?aniaaaaiiai iaaeaeo /eaiaie ENI) ioaeii ooi/iaiea
iaoiaeeee o/aoa ia/eneaiey aii?oecaoeee (eciina) iaiai?ioiuo
iaoa?eaeueiuo aeoeaia nioeeaeueii-eoeueoo?iie noa?u, a oaeaea ia?aaeaoue
eo ia aaeain ianoiuo i?aaiia aeanoe, o/eouaay aeae aeayoaeueiinoe
i?aaei?eyoee.

I?e enneaaeiaaiee aue auyaeai neaaeothuee nouanoaaiiue iaaeinoaoie: NIE
«Aaouee?aueia» ia aaaeao o/ao ?aca?aiiai eaieoaea. ?aoaiea yoie i?iaeaiu
aoaeao caeeth/aoueny a oi?ie?iaaiee oiiaea ?aca?aiiai eaieoaea ca n/ao
io/eneaiee n /enoie i?eauee.

Ia n/aoao aooaaeoa?neiai o/aoa ii e?aaeeoo n/aoa 43 «?aca?aiue eaieoae»
io?aaeatho nicaeaiea ?aca?aa, a ii aeaaaoo – aai eniieueciaaiea. Aeey
i?aaei?eyoey ii aoaeao yaeyoueny enoi/ieeii iiaaoaiey e?aaeeoi?neie
caaeieaeaiiinoe, aeey iie?uoey aaeainiaiai oauoea, aeey ?aca?aa aoaeoueo
?anoiaeia e ieaoaaeae, aeey iiaaoaiey ion?i/aiiuo iaeiaiauo
iaycaoaeuenoa e ?ano?oeoo?ece?iaaiiiai aeieaa, aeey ?an/aoia ca
eiouanoai. Aaeaaiaeiua io/eneaiey a ?aca?aiue eaieoae io?aaeatho ii
aeaaaoo n/aoa 44 «Ia?ani?aaeaeaiiay i?eaueue» e e?aaeeoo n/aoa 43
«?aca?aiue eaieoae».

Neaaeothuei iai?aaeaieai niaa?oainoaiaaiey i?aaiecaoeee e aaaeaiey o/aoa
yaeyaony aoaeeo, eae iaeei ec iaiouaieaiuo aeaeia iacaaeneiiai
oeiainiaiai eiio?iey, /oi iaania/eo naiaa?aiaiiia auyaeaiea ioeeiiaiee a
nenoaia aaaeaiey aooaaeoa?neiai o/aoa e ninoaaeaiee io/aoiinoe e eo
ono?aiaiee ia i?aaei?eyoee. A oaaeeoea 14 i?aaenoaaei i?ia?aiio aoaeeoa.

Oaaeeoea 14

I?ia?aiia aoaeeoa iaaaiai eaieoaea NIE «Aaouee?aueia»

?Aii?inEnoi/ieee eioi?iaoeeeAoaeeoi?neea i?ioeannuA1231.Iciaeiieaiea n
o/?aaeeoaeueiuie aeieoiaioaie, auyaeaiea ?acia?a iaaaiai eaieoaea
NIEO/?aaeeoaeueiua aeieoiaiou, Onoaa*oaiea aeieoiaioia2. I?iaa?ea
niioaaonoaey ?acia?a iaaaiai eaieoaea, io?aaeaiiiai a aooaaeoa?neii
o/aoa e caoeene?iaaiiiai a o/?aaeeoaeueiuo aeieoiaioaoE?aaeeo n/aoa 41
«Iaaaie eaieoae» e o/?aaeeoaeueiua aeieoiaiouAno?a/iay i?iaa?ea
aeieoiaioia3.I?iaa?ea i?aaeeueiinoe io?aaeaiey a o/aoa ei??aniiiaeaioeee
n/aoia ii oi?ie?iaaieth iaaaiai eaieoaeaAEo?iae-i?aea? ? 12*oaiea
aeieoiaioia4.I?iaa?ea aianaiey eciaiaiee a o/?aaeeoaeueiua aeieoiaiou a
neo/aa eciaiaiey ?acia?a eaieoaea e aai io?aaeaiea a
o/aoaO/?aaeeoaeueiua aeieoiaiou, aeo?iae-i?aea? ? 12*oaiea aeieoiaioia,
ano?a/iay i?iaa?ea5.I?iaa?ea i?aaeeueiinoe e niioaaonoaey aeaiiuo
neioaoe/aneiai e aiaeeoe/aneiai o/aoa ii n/aoo 41 «Iaaaie eaieoae»
?aano? o/anoieeia aciinia, aeo?iae-i?aea? ? 12*oaiea aeieoiaioia,
ano?a/iay i?iaa?ea6.Iiaeoaa?aeaeaiea aeinoiaa?iinoe inoaoea ii n/aoo 41
«Iaaaie eaieoae» a Aeaaiie eieaa, aaeaina, Io/aoa i nianoaaiiii
eaieoaeaAeaaiay eieaa, aaeain, Io/ao i nianoaaiiii eaieoaea,
aeo?iae-i?aea? ? 12Ano?a/iay i?iaa?ea

Ec aiaeeca i?aaiecaoeee o/aoa a oicyenoaa iu i?aaeeaaaai aaaeaiea
o/aoiie ?aaiou a niioaaonoaee n ?ac?aaioaiiui a?aoeeii.

A NIE «Aaouee?aueia» aeaiiue a?aoee nouanoaoao, iaeiaei ii ia anaaaea
niaethaeaaony, iiyoiio iu n/eoaai, /oi aeaaiue aooaaeoa? aeieaeai
i?iyaeoue e iaoa?eaeueii-ioaaonoaaiiui eeoeai, a?eaaaee?ai, caaaaeothuei
oa?iaie aieueoa o?aaiaaoaeueiinoe, oae eae, /ai ?aiueoa eioi?iaoeey e
?oeiaiaeyuaio niaoeeaeenoo, oai aieaa oi/iuie aoaeoo aeaiiua o/aoa.
Oaeaea aeey oaaee/aiey yooaeoeaiinoe aooaaeoa?neie ?aaiou iaiaoiaeeii
niaethaeaoue a?aoee aeieoiaioiiai?ioa, /oi a naith i/a?aaeue, iicaieeo
oaeie oe?iei ?ani?ino?aiaiiue a oicyenoaa iaaeinoaoie, eae ia
naiaa?aiaiii naeaiiay io/aoiinoue.

*oi eanaaony ia?ae/iiai o/aoa oicyenoaaiiuo iia?aoeee, oi aeieoiaiou a
iniiaiii caiieiythony i?aaeeueii e aia?aiy. Ii, ana-oaee nouanoaotho
ii?aaeaeaiiua iaaeinoaoee. A iaeioi?uo aaaeiuo aeieoiaioao caiieiythony
ia ana iaiaoiaeeiua ?aeaeceou. Iaaieiaoaeueiia eee i?aaeiaia?aiii
iaiieiia caiieiaiea ia?ae/iie aeieoiaioaoeee iiaeao i?eaanoe e iioa?a
iaeioi?uo aeaiiuo e e iioaiie/anoao. N yoie i?iaeaiie iaiaoiaeeii
ai?ioueny ioi?ieaieai noaiaeia n ia?acoeaie i?aaeeueii caiieiaiiuo
aeieoiaioia e i?iaaaeaieai eino?oeoaaeae n?aaee
iaoa?eaeueii-ioaaonoaaiiuo eeoe ii iiaiaeo oaoieee e ?aaoey?iinoe
caiieiaiey ia?ae/iuo aeieoiaioia. Ia iao acaeyae, auiieiaiea yoeo
o?aaiaaiee i?eaaaeao e aieaa yooaeoeaiiio ooieoeeiie?iaaieth
aooaaeoa?neie neoaeau i?aaei?eyoey e iicaieeo ?aoeoue ianno i?iaeai.

Nienie eniieueciaaiiie eeoa?aoo?u

1. Oeac I?aceaeaioa Oe?aeiu «I ia?aoiaea Oe?aeiu e iauai?eiyoie a
iaaeaeoia?iaeiie i?aeoeea nenoaia o/aoa e noaoenoeee» ? 303 io 23.05.92
a.

2. Oeac I?aceaeaioa Oe?aeiu «I iaioeiaeiuo ia?ao ii onei?aieth
?aoi?ie?iaaiey aa?a?iiai naeoi?a yeiiiieee» ? 1529 io 3.12.99 a.

3. Oeac I?aceaeaioa Oe?aeiu «I ia?ao iaania/aiey caueou eiouanoaaiiuo
i?aa e?anoueyi a i?ioeanna ?aoi?ie?iaaiey aa?a?iiai naeoi?a yeiiiieee»

4. Caeii Oe?aeiu «I aooaaeoa?neii o/aoa e oeiainiaie io/aoiinoe a
Oe?aeia» io 16 ethey 1999 a. ? 996 – XIV.

5. Caeii Oe?aeiu «I eieeaeoeaiii naeueneioicyenoaaiiii
i?aaei?eieiaoaeuenoaa» io 15.05.92 a.

6. Caeii Oe?aeiu «Ia io?aia o?oaea» io 21.11.2002 a.

7. Caeii Oe?aeiu «Ia ioeaiea eiouanoaa, eiouanoaaiiuo i?aa e
i?ioanneiiaeueiie ioeaii/iie aeayoaeueiinoe a Oe?aeia» io 12.07.2001 a.

8. Caeii Oe?aeiu «I iaeiaa ia aeiaaaeaiioth noieiinoue» ? 168

9. Caeii Oe?aeiu «I iaeiaa n aeioiaeia oece/aneeo eeoe» io 14.02.2001.

10. Caeii Oe?aeiu «I naeueneioicyenoaaiiie eiiia?aoeee» io 14.05.92 a.

11. Caeii Oe?aeiu «I oa?ia?neeo oicyenoaao» io 19.06.03 a. ?973-IV.

12. Iieiaeaiea (noaiaea?o) aooaaeoa?neiai o/aoa 5 «Io/ao i nianoaaiiii
eaieoaea», ooaa?aeaeaiiui i?eeacii Ieienoa?noaa oeiainia Oe?aeiu ? 87 io
31.03.99 iiae ? 399/3692.

13. Ieai n/aoia aooaaeoa?neiai o/aoa aeoeaia, eaieoaea, iaycaoaeuenoa e
oicyenoaaiiuo iia?aoeee i?aaei?eyoee e i?aaiecaoeee ? 291 io 30.11.99.

14. Eino?oeoeey ia eniieueciaaiee Ieaia n/aoia aooaaeoa?neiai o/aoa
aeoeaia, eaieoaea, iaycaoaeuenoa e oicyenoaaiiuo iia?aoeee i?aaei?eyoee
e i?aaiecaoeee ? 291 io 30.11.99 a.

15. Aa?eeiaa I.A. Iniaeeaino? iae?eo aeaniiai eai?oaeo o naeyinueeeo
(oa?ia?nueeeo) ainiiaea?noaao // A niee OAeAO. Na??y «Aeiiii?ea AIE ?
i?e?iaeiei?enooaaiiy». – 2001. – n.14.

16. Aoaeeo Iiioaiia?e / Ia?. n aiae., iiae ?aae. Nieieiaa A.ss. – I.:
Aoaeeo: THIEOE, 1997. – 427 n.

17. A?eionueei A.N., A?e?ieiaa I.?. Oai??y aooaaeoa?nueeiai iae?eo:
Iaa/. Iin?aiee / Ca ?aae.. A.N. A?ei?onueea. -2-aa aeae. – E.:
Iaoa,2002.

18. A?eooa I.O. Eo?n aoaeeoa. – E.: Aeua oe.: O-ai ciaiiy, EII,2000.-
573n.

19. Aooeiaoeue O.O., Aa?aeao N.A. Eiio?ieue ? ?aa?c?y. – AEeoiie?:
AE?O?, 2000. – 512 n.

20. Aooaaeoa?nueea oa iiaeaoeiaa caaacia/aiiy iaeiiaeo ? caiaeueieo
a?aeiinei o iiainoai?aieo n?euenueeiainiiaea?nueeeo i?aei?e?inoaao
(iin?aiee). Ca ?aae. Aeaaeai?e?a OAAI I.?. Aaeaeooeueeiai ? I.O.
Eaaeoea. – E.: ?A?, 2002.

21. Aooaaeoa?nueeee iae?e ia n?euenueeiainiiaea?nueeeo i?aei?e?inoaao:
I?ae?o/iee. – 2-aa aeae./ Ca ?aae. i?io. Ia?e/oea. – E.: Aeua ina?oa,
2003.

22. Aieia N.O. Aooaaeoa?neee o/ao e oeiainiaay io/aoiinoue a Oe?aeia./
Aeiai?iiao?iane. «Aaeain–eeoa», 2000.

23. A?aaiaa I.I. Oai??y aooaaeoa?nueeiai iae?eo: Iaa/. Iin?aiee./ Ca
?aae.. I.A. Eoaeaeueiiai. – 6-oa aeae. – E.:A.N.E., 2001.

24. A?aaiaa I.I., Aeia?ianeee A.I. Aooaaeoa?neee o/ao a
i?iecaiaenoaaiiuo e oi?aiauo i?aaei?eyoeyo: O/. iiniaea aeey nooaeaioia
aocia. – E.: A.N.E., 2001.

25. Aoaa/aaa I. Io/ao i nianoaaiiii eaieoaea // Aooaaeoa?neee o/ao e
aoaeeo. – 2000.- ? 4.

26. Eaethaa A. Eiio?ieue ca i?aaeeueiinoueth ninoaaeaiey Io/aoa i
nianoaaiiii eaieoaea.// Aanoiee iaeiaiaie neoaeau Oe?aeiu. – 2000. – ?
39. – n. 27-37.

I?EEIAEAIEss

I?eeiaeaiea 1

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464301000000000001002406000000000100000018030000000000001803000001000000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picscalex1270100090000032a0200000200a20100000000a201000026060f003a03574d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Noaia 1. I?aaiecaoeeiiiay no?oeoo?a NIE «Aaouee?aueia»

I?eeiaeaiea 2
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picscalex1270100090000032a0200000200a20100000000a201000026060f003a03574d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?en 2 . Enoi/ieee iiiieiaiey eaieoaea eiiia?aoeaa

I?eeiaeaiea 3
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Noaia 2. Noaia naa?ee caiene AE/I ? 12 n/o e aiaeeoe/aneeo aeaiiuo

I?eeiaeaiea 4

Io?aaeaiea a o/aoa iia?aoeee, naycaiiuo n nianoaaiiui eaieoaeii

? i/iNiaea?aeaiea iia?aoeeeEi??aniiiaeaioeey
n/aoiaAeaaaoE?aaeeo12341Io?aaeai ?acia? onoaaiiai eaieoaea niaeanii
o/?aaeeoaeueiui aeieoiaioai46 «Iaiiea/aiiue eaieoae»40 «Onoaaiue
eaieoae»2Iinooieee aciinu io o/?aaeeoaeae a n/ao eo aeeaaea a onoaaiue
eaieoae:

§ aeaiaaeiuie n?aaenoaaie

§ iniiaiuie n?aaenoaaie

§ i?iecaiaenoaaiiuie caianaie

30 «Eanna», 31 «N/aoa a aaieao»

10 «Iniiaiua n?aaenoaa»

20 «I?iecaiaenoaaiiua caianu», 21 «AEeaioiua ia au?aueaaiee e ioei?ia»,
22 «IAI», 27 «I?iaeoeoeey n/o i?iecaiaenoaa», 28 «Oiaa?u»

46 «Iaiiea/aiiue eaieoae»

46 «Iaiiea/aiiue eaieoae»

46 «Iaiiea/aiiue eaieoae»3Aciinu o/?aaeeoaeae i?aaei?eyoee, eioi?ua
i?aauoatho onoaaiue eaieoae30 «Eanna», 31 «N/aoa a aaieao», 10 «Iniiaiua
n?aaenoaa», 20 «I?iecaiaenoaaiiua caianu»

422 «Ae?oaie aeiaeaiiue eaieoae»4Ia/eneaiu aeeaeaeaiaeu443 «I?eaueue,
eniieueciaaiiay a io/aoiii aiaeo»671 «?an/aou ii ia/eneaiiui
aeeaeaeaiaeai»5Oaaee/aiea onoaaiiai eaieoaea:

§ iooai aeiiieieoaeueii auiouaiiuo aeoeee

§ ca n/ao ia/eneaiiuo aeeaeaeaiaeia

46 «Iaiiea/aiiue eaieoae»

671 «?an/aou ii ia/eneaiiui aeeaeaeaiaeai»

40 «Onoaaiue eaieoae»

46 «Iaiiea/aiiue eaieoae»6Oaaee/aiea onoaaiiai eaieoaea iooai iaiaia
iaeeaaoeee AI ia aai aeoeee46 «Iaiiea/aiiue eaieoae», 521
«Iaycaoaeuenoaa ii iaeeaaoeeyi»40 «Onoaaiue eaieoae»,

46 «Iaiiea/aiiue eaieoae»7Oiaiueoai onoaaiue eaieoae AI iooai
oiaiueoaiey iiieiaeueiie noieiinoe aeoeee40 «Onoaaiue eaieoae»,

46 «Iaiiea/aiiue eaieoae»46 «Iaiiea/aiiue eaieoae», 30 «Eanna»,
31 «N/aoa a aaieao»8Aueoieaiu nianoaaiiua aeoeee o aeoeeiia?ia451
«Ecuyoua aeoeee»30 «Eanna», 31 «N/aoa a aaieao»9Aiioee?iaaia /anoue
aueoieaiiuo aeoeee40 «Onoaaiue eaieoae»

451 «Ecuyoua aeoeee»10Ia?ai?iaeaiu ?aiaa aueoieaiiua nianoaaiiua aeoeee:

§ ii oeaia i?eia?aoaiey

§ ia iiceoeaioth ?acieoeo iaaeaeo au?o/eie e oeaiie i?eia?aoaiey aeoeee

§ ia iaaaoeaioth ?acieoeo iaaeaeo au?o/eie e oeaiie i?eia?aoaiey aeoeee

30 «Eanna», 31 «N/aoa a aaieao»

30 «Eanna», 31 «N/aoa a aaieao»

421 «Yienneiiiue aeioiae», 443 «I?eaueue, eniieueciaaiiay a io/aoiii
aiaeo»

451 «Ecuyoua aeoeee»

421 «Yienneiiiue aeioiae»

451 «Ecuyoua aeoeee»

11Iaiai aueoieaiiuo nianoaaiiuo aeoeee ia aeoeee ae?oaeo iauanoa14
«Aeieain?i/iua oeiainiaua eiaanoeoeee», 35 «Oaeouea oeiainiaua
eiaanoeoeee»451 «Ecuyoua aeoeee»

12Aeiioeaiea ia?aiia/aeueiie noieiinoe iniiaiuo n?aaenoa10 «Iniiaiua
n?aaenoaa»423 «Aeiioeaiea aeoeaia»13Oaaee/aiea noiiu eciina
aeiioeaiaiiuo iniiaiuo n?aaenoa423 «Aeiioeaiea aeoeaia»131 «Eciin
iniiaiuo n?aaenoa»14Aanieaoii iieo/aiu iaiai?ioiua aeoeau10 «Iniiaiua
n?aaenoaa», 11 «Ae?oaea iaiai?ioiua iaiaoa?eaeueiua aeoeau»424
«Aanieaoii iieo/aiiua iaiai?ioiua aeoeau»15Io?aaeaiu oeiainiaua
?acoeueoaou:

§ i?eaueue

§ oauoie

79 «Oeiainiaua ?acoeueoaou»

441 «Ia?ani?aaeaeaiiay i?eaueue»

441 «Ia?ani?aaeaeaiiay i?eaueue»

79 «Oeiainiaua ?acoeueoaou»

16Eniieueciaaia i?eaueue aeey nicaeaiey ?aca?aiiai eaieoaea443
«I?eaueue, eniieueciaaiiay a io/aoiii aiaeo»43 «?aca?aiue
eaieoae»17Io?aaeaii eniieueciaaiea i?eauee441 «Ia?ani?aaeaeaiiay
i?eaueue»443 «I?eaueue, eniieueciaaiiay a io/aoiii aiaeo»18Aueoieaiu
aciinu e iae o i?aaeuaeoueo o/?aaeeoaeae452 «Ecuyoua aeeaaeu e iae»30
«Eanna», 31 «N/aoa a aaieao»

19Oiaiueoai onoaaiue eaieoae ia noiio ecuyouo aciinia e iaaa40 «Onoaaiue
eaieoae»452 «Ecuyou aeeaaeu e iae»

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