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Влияние организационно-технологических особенностей производства на построение учета затрат предприятий различных отраслей экономики

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EO?NIAAss ?AAIOA

Aeeyiea i?aaiecaoeeiiii-oaoiieiae/aneeo iniaaiiinoae i?iecaiaenoaa ia
iino?iaiea o/aoa cao?ao ia i?aaei?eyoeyo ?acee/iuo io?aneae yeiiiieee

Aaoi? eo?niaie ?aaiou ____________________________

Iaicia/aiea eo?niaie ?aaiou

E?-2069965-08.01.09-13-2008 a?oiia 302

Niaoeeaeueiinoue

080109 «Aooaaeoa?neee o/ao, aiaeec e aoaeeo»

?oeiaiaeeoaeue ?aaiou _________________________

2008

CAAeAIEA IA EO?NIAOTH ?AAIOO

Nooaeaioo …………a?oiia 302 yeiiiie/aneiai oaeoeueoaoa

1 Oaia ?aaiou: Aeeyiea i?aaiecaoeeiiii-oaoiieiae/aneeo iniaaiiinoae
i?iecaiaenoaa ia iino?iaiea o/aoa cao?ao ia i?aaei?eyoeyo ?acee/iuo
io?aneae yeiiiieee.

2 N?ie i?aaeinoaaeaiey ?aaiou e caueoa:

3 Enoiaeiua aeaiiua aeey enneaaeiaaiey:

4 Niaea?aeaiea ?aaiou

4.1 Cia/aiea cao?ao ia i?iecaiaenoai e eaeueeoee?iaaiea naaanoieiinoe
i?iaeoeoeee

4.1.1 ?ieue e cia/aiea o/aoa cao?ao ia i?iecaiaenoai a oneiaeyo ?uii/iie
yeiiiieee

4.1.2 Iiiyoea e eeanneoeeaoeey cao?ao aeey ii?aaeaeaiey naaanoieiinoe,
ioeaiee noieiinoe caiania e iieo/aiiie i?eauee

4.1.3 A?oiie?iaea cao?ao ii yeiiiie/aneiio niaea?aeaieth e noaoueyi
eaeueeoeyoeee

4.1.4 Naaanoieiinoue i?iaeoeoeee: aa ninoaa e aeaeu

4.1.5 Eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee: nouiinoue e caaea/e,
aeaeu eaeueeoeyoeee e niiniau eaeueeoee?iaaiey

4.1.6 Iaoiaeu o/aoa cao?ao ia i?iecaiaenoai

4.1.7 Iaiauaiea cao?ao ia i?iecaiaenoai e ii?aaeaeaiea oaeoe/aneie
naaanoieiinoe, auiieiaiiuo ?aaio e ieacaiiuo oneoa

4.2 Aooaaeoa?neee o/ao cao?ao ia i?iecaiaenoai e eaeueeoee?iaaiea
naaanoieiinoe i?iaeoeoeee ia i?eia?a IAI «Aeioeiee»

4.2.1 E?aoeay oa?aeoa?enoeea i?aaei?eyoey

4.2.2 Eniieuecoaiue iaoiae o/aoa cao?ao, aeae eaeueeoeyoeee e niinia
eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee

4.2.3 I?aaiecaoeey o/aoa i?yiuo cao?ao ia i?iecaiaenoai i?iaeoeoeee ia
IAI «Aeioeiee»

4.2.4 O/ao iaeeaaeiuo ?anoiaeia

4.2.5 Naiaeiue o/ao cao?ao ia i?iecaiaenoai

4.3 I?aaeeiaeaiey ii niaa?oainoaiaaieth o/aoa cao?ao IAI «Aeioeiee»

5 Ia?a/aiue a?aoe/aneiai iaoa?eaea

6 Enoi/ieee eioi?iaoeee

?oeiaiaeeoaeue ?aaiou ________________ ___________________

Caaeaiea i?eiye e eniieiaieth _______________ ___________________

?AOA?AO

Eo?niaay ?aaioa niaea?aeeo 66 no?aieoe, 4 ?enoiea, 48 eniieueciaaiiuo
enoi/ieeia.

CAO?AOU, EAEUeEOEssOeEss, EAEUeEOEE?IAAIEA, IACAAA?OAIIIA I?IECAIAeNOAI,
?ANOIAeU, NAAANOIEIINOUe, NAIAeIUE O*AO, NIINIAU EAEUeEOEE?IAAIEss,
YEIIIIE*ANEEE YEAIAIO

Iauaeo enneaaeiaaiey – IAI «Aeioeiee»

Oeaeue ?aaiou: nenoaiaoece?iaaoue, iaiaueoue, oaeoaeoue e cae?aieoue
oai?aoe/aneoth iiaeaioiaeo ii oaia enneaaeiaaiey, i?iaiaeece?iaaoue
aeaenoaothuoth i?aeoeeo o/aoa ia enneaaeoaiii iauaeoa e ia yoie iniiaa
iiaeaioiaeoue i?aaeeiaeaiey ii eo niaa?oainoaiaaieth

Iaoiaeu enneaaeiaaiey: iaaethaeaiea, n?aaiaiea, a?oiie?iaea, iaiauaiea,
aeaoaeecaoeey.

Iieo/aiiua ?acoeueoaou: eco/aiu oai?aoe/aneea iniiau, ?anniio?aia
aeaenoaothuay i?aeoeea o/aoa ia IAI «Aeioeiee», aeaiu i?aaeeiaeaiey ii
niaa?oainoaiaaiey aeaeueiaeoaai o/aoa cao?ao ia i?aaei?eyoee.

Iaeanoue i?eiaiaiey – a i?aeoeea ?aaiou aooaaeoa?ee i?aaei?eyoey.

NIAeA?AEAIEA

Aaaaeaiea……………………………………………………..…………………….5

1 Cia/aiea cao?ao ia i?iecaiaenoai e eaeueeoee?iaaiea naaanoieiinoe
i?iaeoeoeee……………………………………………………………….…..……..7

1.1 ?ieue e cia/aiea o/aoa cao?ao ia i?iecaiaenoai a oneiaeyo ?uii/iie
yeiiiieee……………………………………………………………….……..…..7

1.2 Iiiyoea e eeanneoeeaoeey cao?ao aeey ii?aaeaeaiey naaanoieiinoe,
ioeaiee noieiinoe caiania e iieo/aiiie i?eauee………………………………………9

1.3 A?oiie?iaea cao?ao ii yeiiiie/aneiio niaea?aeaieth e noaoueyi
eaeueeoeyoeee………………………………………………………………………17

1.4 Naaanoieiinoue i?iaeoeoeee: aa ninoaa e aeaeu…………..………………….22

1.5 Eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee: nouiinoue e caaea/e,
aeaeu eaeueeoeyoeee e niiniau eaeueeoee?iaaiey………………………………….….25

1.6 Iaoiaeu o/aoa cao?ao ia i?iecaiaenoai……………………….………..…..31

1.7 Iaiauaiea cao?ao ia i?iecaiaenoai e ii?aaeaeaiea oaeoe/aneie
naaanoieiinoe, auiieiaiiuo ?aaio e ieacaiiuo oneoa………………….….34

2 Aooaaeoa?neee o/ao cao?ao ia i?iecaiaenoai e eaeueeoee?iaaiea
naaanoieiinoe i?iaeoeoeee ia i?eia?a IAI «Aeioeiee»…………….……..43

2.1 E?aoeay oa?aeoa?enoeea i?aaei?eyoey ……………………………….…….43

2.2 Eniieuecoaiue iaoiae o/aoa cao?ao, aeae eaeueeoeyoeee e niinia
eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee…………………………….……44

2.3 I?aaiecaoeey o/aoa i?yiuo cao?ao ia i?iecaiaenoai i?iaeoeoeee ia IAI
«Aeioeiee»……………………………………………………………….……..46

2.4 O/ao iaeeaaeiuo ?anoiaeia…………………………………………….…….50

2.5 Naiaeiue o/ao cao?ao ia i?iecaiaenoai……………………………………..56

3 I?aaeeiaeaiey ii niaa?oainoaiaaieth o/aoa cao?ao IAI «Aeioeiee».….60

Caeeth/aiea…………………………………………………………………..…..62

Nienie eniieueciaaiiuo enoi/ieeia………………………………….………63

I?eeiaeaiey

Aaaaeaiea

A oneiaeyo ?uii/iuo ioiioaiee, eiaaea i?aaei?eyoey ooieoeeiie?otho a
aeanoeie eiieo?aioeee, ana aeaaiaa noaiiaeony caaea/a iiaaaeaiey ai
acaeiiioiioaieyo n ia?oia?aie, a aianoa n iae – iaeaieaa yooaeoeaiia
oi?aaeaiea cao?aoaie e ?acoeueoaoaie i?iecaiaenoaaiii-oeiainiaie
aeayoaeueiinoe.

A iiauo oneiaeyo ino?i anoaao iaiaoiaeeiinoue oi/ii e aeaei ?aoaoue
iniiaiua aii?inu i?aaei?eieiaoaeuenoaa – onoaiiaeaiea oeai ia
i?iaeoeoeeth, i?eiyoea eee eneeth/aiea ioaeaeueiuo aeaeia i?iaeoeoia ec
i?iecaiaenoaaiiiai ieaia, oaaee/aiea i?eauee e o.ae. E aianoa n yoei
iiyaeyaony i?iaeaia aieaa oaeoaeaiiiai e aeaoaeueiiai eco/aiey
eioi?iaoeee i i?iecaiaenoaa, a nia?aiaiiuo ?uii/iuo oneiaeyo oaea ia
aeinoaoi/ii iaeieo eeoue aooaaeoa?neeo aeaiiuo.

O/?o ecaea?aeae i?iecaiaenoaa caieiaao aeiieie?othuaa ianoi a iauae
nenoaia aooaaeoa?neiai o/aoa. A oneiaeyo naiinoiyoaeueiiai ieaie?iaaiey
naieie i?aaei?eyoeyie iiiaieeaoo?u i?iaeoeoeee e ?uii/iuo oeai
aic?anoaao cia/eiinoue iaoiaee/anee iainiiaaiiiai o/aoa
i?iecaiaenoaaiiuo cao?ao ia i?aaei?eyoeyo.

Cao?aou a oi?aaeai/aneii o/aoa ea?atho iniaoth ?ieue. Iaiaaeaea?ai
i?aaei?eyoee ?aciuo o?iaiae o?aaoaony eioi?iaoeey i cao?aoao aeey
en/eneaiey i?eauee, ia?aeeiaeueiiai aeioiaea, naaanoieiinoe, inoaoeao
oiaa?ii-iaoa?eaeueiuo oeaiiinoae. «Cao?aou – aeey ?aciuo oeaeae» –
enoiaeiue i?eioeei, iieiaeaiiue a i?aaiecaoeeth oi?aaeai/aneiai o/aoa.
O?iaaiue cao?ao yaeyaony e?eoa?eai eniieueciaaiey yooaeoeaiuo eee
iayooaeoeaiuo oi?i e iaoiaeia oicyenoaiaaiey e iaoneiaeai neiaeeaoeieny
i?iecaiaenoaaiiuie ioiioaieyie.

Yoio iieacaoaeue au?aaeaao eioa?anu oe?ieiai e?oaa i?aaei?eieiaoaeae a
iaeaieaa ?aoeeiiaeueiii e yooaeoeaiii eniieueciaaiee i?iecaiaenoaaiiiai
iioaioeeaea, a eiaiii a iieo/aiee aunieeo ?acoeueoaoia i?e ieieiaeueiuo
cao?aoao.

Aeey i?eiyoey oi?aaeai/aneeo ?aoaiee iaiaoiaeeii ciaoue naie cao?aou e a
ia?aoth i/a?aaeue ?acae?aoueny a eioi?iaoeee i i?iecaiaenoaaiiuo
?anoiaeao. Aiaeec ecaea?aeae iiiiaaao auynieoue eo yooaeoeaiinoue,
onoaiiaeoue ia aoaeoo ee iie /?acia?iuie, ?aaoee?iaaoue e
eiio?iee?iaaoue ?anoiaeu, ieaie?iaaoue o?iaaiue i?eauee e
?aioaaaeueiinoe i?iecaiaenoaa. Yooaeoeaiia oi?aaeaiea cao?aoaie yaeyaony
aeaenoaaiiui eino?oiaioii iiauoaiey i?ic?a/iinoe e yooaeoeaiinoe
aeayoaeueiinoe eiiiaiee e aa no?oeoo?iuo iiae?acaeaeaiee.

Ii?aaeaeaiea naaanoieiinoe i?iecaiaenoaa aaeeieoeu i?iaeoeoeee – iaeia
ec iniiaiuo o/aoiuo caaea/. A iniiaa ?aoaiey aieueoiai e?oaa
oi?aaeai/aneeo caaea/ eaaeeo eiaiii naaanoieiinoue. Iia yaeyaony
ea/anoaaiiui iieacaoaeai, a eioi?ii eiioeaio?e?iaaiii io?aaeathony
?acoeueoaou oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee, aa aeinoeaeaiey e
eiathueany ?aca?au. Yooaeoeaiinoue ?aaiou i?aaei?eyoey ai iiiaii caaeneo
io eioi?iaoeee i oi?ie?iaaiee naaanoieiinoe. Oiio anoue i?e/eiu:

– cao?aou ia i?iecaiaenoai i?iaeoeoeee yaeyaony aacie aeey onoaiiaeaiey
i?iaeaaeiie oeaiu;

– eioi?iaoeey i naaanoieiinoe eaaeeo a iniiaa i?iaiice?iaaiey e
oi?aaeaiey i?aaei?eyoeai.

Aeooaeueiinoue ?anniao?eaaaiie oaiu eo?niaie ?aaioa caeeth/aaony a
iniaii ianoa, caieiaaiii cao?aoaie i?aaei?eyoey e naaanoieiinoueth
i?iaeoeoeee a oi?aaeai/aneii o/aoa.

Iauaeo enneaaeiaaiey – IAI «Aeioeiee», caieiathueiny i?iecaiaenoaii
iaaeeeaiaioia.

Oeaeueth ?aaiou yaeyaony ?anniio?aiea iiiyoee cao?ao ia i?iecaiaenoai
i?iaeoeoeee, aeaeia e iaoiaeia eaeueeoee?iaaiey naaanoieiinoe, eco/eoue
i?ioeaaeo? o/aoa cao?ao ia IAI «Aeioeiee».

Enneaaeoy oai?aoe/aneea aeaiiua aooaaeoa?neiai e oi?aaeai/aneiai o/aoa,
y iniiauaaeanue ia o?oaeao oaeeo aaoi?ia, eae I. A. Aao?ooeiie, I. Ae.
A?oaeaaneiai, I. Ae. Eaaa?eiie, A. Ae. Eaaa?eiie, A. Ae. Oa?aiaoa e
ae?oaeo.

1 Cia/aiea cao?ao ia i?iecaiaenoai e eaeueeoee?iaaiea naaanoieiinoe
i?iaeoeoeee

1.1 ?ieue e cia/aiea o/aoa cao?ao ia i?aaei?eyoee a oneiaeyo ?uii/iie
yeiiiieee

A oneiaeyo ?uii/iie yeiiiieee i?ioeann oi?ie?iaaiey naaanoieiinoe
i?iaeoeoeee o?oaeii ia?aioeaieoue. Iniiaiie oeaeueth ethaiai
i?iiuoeaiiiai eiiia?/aneiai i?aaei?eyoey yaeyaony iieo/aiea
iaeneiaeueiie i?eauee, /oi anoue ia /oi eiia, eae ?aciinoue iaaeaeo
iieo/aiiuie n?aaenoaaie ca ioa?oaeaiioth i?iaeoeoeeth e cao?aoaie ia eo
i?iecaiaenoai e i?iaeaaeo. Oaeei ia?acii, cao?aou i?aaei?eyoey
iaiin?aaenoaaiii aeeytho ia oi?ie?iaaiea iauaia i?eauee. Anoanoaaiii,
/oi /ai iaiueoa naaanoieiinoue i?iecaiaeeiie i?iaeoeoeee, oai aieaa
eiieo?aioiniiniaii i?aaei?eyoea, aeinooiiae i?iaeoeoeey aeey iio?aaeoaey
e oai iuooeiaa yeiiiie/aneee yooaeo io a? i?iaeaaee.

Naaanoieiinoue i?iaeoeoeee yaeyaony ea/anoaaiiui iieacaoaeai
aeayoaeueiinoe i?aaei?eyoey, oae eae a iae io?aaeathony ana noi?iiu
i?iecaiaenoaaiiie e oeiainiai-oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey:
noaiaiue eniieueciaaiey iaoa?eaeueiuo, o?oaeiauo e oeiainiauo ?ano?nia,
ea/anoai ?aaiou ioaeaeueiuo ?aaioieeia e ?oeiaiaenoaa a oeaeii. Iiyoiio
naaanoieiinoue i?iaeoeoeee yaeyaony iaeiei ec iniiaiuo oaeoi?ia
oi?ie?iaaiey i?eauee. E?iia yoiai i?eaueueiinoue e o?iaaiue cao?ao
iaoiaeyony a i?yiie caaeneiinoe: /ai ieaea naaanoieiinoue i?iaeoeoeee,
oai auoa o?iaaiue ?aioaaaeueiinoe i?aaei?eyoey e iaiai?io.

A ianoiyuaa a?aiy ia eiiia?/aneeo i?aaei?eyoeyo iniaia aieiaiea
oaeaeyaony nieaeaieth e iioeiecaoeee cao?ao ia i?iecaiaenoai e
i?iaeaaeo. Yoiio niinianoaoao iieiioeaiiue eiio?ieue ?anoiaeia
i?aaiecaoeee, eioi?iaoeeth ii eioi?ui oi?aaeythuea caaiuey iieo/atho, a
/anoiinoe, e a nenoaia aooaaeoa?neiai o/?oa. Yoi iiaoo auoue aeaiiua ii
nienaieth iaoa?eaeia a i?iecaiaenoai, ii ia/eneaiiie ca?aaioiie ieaoa,
ii a?aeo a i?iecaiaenoaa e o.ae.

E?iia yoiai, i?aaiecaoeeyi i?aaeinoaaeaii i?aai naiinoiyoaeueii
oi?ie?iaaoue ii?aaeae?iiua iiiaiou eo aeayoaeueiinoe a aooaaeoa?neii
o/?oa i?aaei?eyoey ia iniiaa o/?oiie iieeoeee. Iai?eia?, iiaeii
i?aaeoniio?aoue ?aciua iaoiaeu ioeaiee iaoa?eaeia, ia/eneaiey
aii?oecaoeee ii iniiaiui n?aaenoaai e iaiaoa?eaeueiui aeoeaai,
?ani?aaeaeaiey einaaiiuo ?anoiaeia e o.ae. eioi?ua ieacuaatho
iaiin?aaenoaaiiia aeeyiea ia o/?o cao?ao e oi?ie?iaaiea naaanoieiinoe
aioiaie i?iaeoeoeee.

Oi?ie?iaaiea cao?ao i?iecaiaenoaa yaeyaony eeth/aaui e iaeiia?aiaiii
iaeaieaa neiaeiui yeaiaioii oi?ie?iaaiey e ?acaeoey
i?iecaiaenoaaiii-oicyenoaaiiiai iaoaiecia i?aaei?eyoey ioaa/aiiiai
nenoaiie oi?aaeai/aneiai oeiainiaiai o/aoa. Eiaiii io aai ouaoaeueiiai
eco/aiey e oniaoiiai i?aeoe/aneiai i?eiaiaiey aoaeao caaenaoue
?aioaaaeueiinoue i?iecaiaenoaa, auyaeaiea ?aca?aia nieaeaiey
naaanoieiinoe i?iaeoeoeee, ii?aaeaeaiea oeai ia i?iaeoeoeeth, ?an/ao
yeiiiie/aneie yooaeoeaiinoe io aiaae?aiey iiaie oaoieee, a oaeaea
iainiiaaiea ?aoaiey i i?iecaiaenoaa iiauo aeaeia i?iaeoeoeee e niyoey n
i?iecaiaenoaa onoa?aaoeo.

O/?o ecaea?aeae i?iecaiaenoaa e eaeueeoee?iaaiea naaanoieiinoe
i?iaeoeoeee, ?aaio eee oneoa caieiaao aeiieie?othuaa ianoi a iauae
nenoaia aooaaeoa?neiai o/aoa. A oneiaeyo naiinoiyoaeueiiai ieaie?iaaiey
naieie i?aaei?eyoeyie iiiaieeaoo?u i?iaeoeoeee e naiaiaeiuo (?uii/iuo)
oeai, i?eiaiaiey aeaenoaothuae nenoaiu iaeiaiiaeiaeaiey aic?anoaao
cia/eiinoue iaoiaee/anee iainiiaaiiiai o/aoa cao?ao e eaeueeoee?iaaiey
naaanoieiinoe aaeeieoeu i?iaeoeoeee, au?aaaouaaaiie ia i?aaei?eyoeyo.

Aiaeec cao?ao iiiiaaao ii?aaeaeeoue yooaeoeaiinoue ?anoiaeia, ooi/ieoue,
ia aoaeoo ee iie /?acia?iuie, iiaeneaaeao, eae onoaiiaeoue oeaiu, eae
i?eiaiyoue naaaeaiey i cao?aoao ia aeeaeithth e aeaeueithth ia?niaeoeao,
eae ?aaoee?iaaoue e eiio?iee?iaaoue ?anoiaeu, eae nieaie?iaaoue
?aaeueiue o?iaaiue i?eauee.

1.2 Iiiyoea e eeanneoeeaoeey cao?ao aeey ii?aaeaeaiey naaanoieiinoe,
ioeaiee noieiinoe caiania e iieo/aiiie i?eauee

A ii?iaoeaiuo aeoao, ?aaoee?othueo iaeiaiiaeiaeaiea, a iniiaiii
eniieuecothony oa?ieiu «?anoiaeu» e «cao?aou». Iie eniieuecothony eae
neiiieiu. Iai?eia?, a Iieiaeaiee i ninoaaa cao?ao, 25 aeaaa IE ?O a
iaeiii i?aaeeiaeaiee eniieuecothony iaa iiiyoey. Aieaa oiai, a Iaeiaiaii
eiaeaena aeaaony ii?aaeaeaiea «?anoiaeia» /a?ac «cao?aou»: ?anoiaeu
ii?aaeaeaiu eae iainiiaaiiua e aeieoiaioaeueii iiaeoaa?aeaeaiiua cao?aou
(a a iaeioi?uo neo/ayo oauoee), inouanoaeaiiua (iiianaiiua)
iaeiaiieaoaeueueeii.

Iiae iainiiaaiiuie ?anoiaeaie iiieiathony yeiiiie/anee ii?aaaeaiiua
cao?aou, ioeaiea eioi?uo au?aaeaia a aeaiaaeiie oi?ia. Iiae
aeieoiaioaeueii iiaeoaa?aeaeaiiuie ?anoiaeaie iiieiathony cao?aou,
iiaeoaa?aeaeaiiua aeieoiaioaie, ioi?ieaiiuie a niioaaonoaee n
caeiiiaeaoaeuenoaii ?O.

Cao?aou – yoi i?eiyoay e o/aoo noieiinoiay ioeaiea eniieueciaaiiuo
?ano?nia ?acee/iiai aeaea – iaoa?eaeueiuo, oeiainiauo, o?oaeiauo e
i?i/eo, noieiinoue eioi?uo iiaeao auoue ecia?aia n aeinoaoi/iie
noaiaiueth iaaeaaeiinoe.

A oi?aaeai/aneii o/aoa oeaee eeanneoeeaoeee cao?ao ii?aaeaeythony
enoiaey ec oeaeae e caaea/ iaiaaeaeiaioa. Aeey oi?aaeaiey iaaeinoaoi/ii
aeaiiuo i aaee/eia cao?ao a oeaeii ii i?aaei?eyoeth. Iaiaaeaea?ai ioaeia
eioi?iaoeey ia ecaea?aeeao, na?oiie?iaaiiuo ii iauaeoai o/aoa cao?ao eee
iauaeoai eaeueeoee?iaaiey (aaeeieoea eee ia?oey i?iaeoeoeee, oneoaa,
iia?aoeey, aecian-i?ioeann, aeeciaiiue oeeee e o.ae.). Eioi?iaoeey ii
oeaio?ai ioaaonoaaiiinoe iaiaoiaeeia aeey iioeaaoeee e eiio?iey: i
ia?aiaiiuo cao?aoao – aeey aiaeeca niioiioaiey au?o/ee cao?ao e iauaia
(e?eoe/aneie oi/ee), i?eiyoey ?aoaiey «iieoiaoue eee i?iecaiaeeoue
eiiieaeoothuea ecaeaeey» e ae?.

Naaaeaiey i cao?aoao ioaeiu iaiaaeaea?ai i?aeoe/anee ia anao yoaiao
?ac?aaioee e ?aaeecaoeee oi?aaeai/aneeo ?aoaiee – auyaeaiey i?iaeaiiie
neooaoeee e iinoaiiaee oeaee; nai?a ananoi?iiiae eioi?iaoeee aeey
eco/aiey nouanoaa aii?ina, iinoaiiaee oneiaee aeey yooaeoeaiiai ?aoaiey
e onoaiiaeaiey ia?aie/aiee; ?ac?aaioee aeueoa?iaoea ?aoaiee e auai?a
iioeiaeueiiai aa?eaioa: i?aaiecaoeee auiieiaiey i?eiyoiai ?aoao- e
eiio?iey ca aai auiieiaieai.

Iiyoiio a nayce n ?aciiia?aceai oeaeae ?aoaiee, iaoiaeia eo
aeinoeaeaiey, noaiaie iiaeciu, ia?eiaea aeaenoaey e ae?oaeo
eeanneoeeaoeeiiiuo i?eciaeia oi?aaeai/aneeo ?aoaiee iiaeii oeacaoue
?aciua oeaee eeanneoeeaoeee cao?ao.

Eia/a aiai?y, enoiaey ec oiai, /oi o/aoiua nenoaiu aeieaeiu
ianeoaeeaaoue eiiieaen oi?aaeai/aneeo oeaeae, nouanoaotho ?acee/iua
niiniau ecia?aiey e a?oiie?iaee cao?ao:

1. Aoiaeyuea e enoaeoea cao?aou (cao?aou e ?anoiaeu).

Aoiaeyuea cao?aou – yoi oa n?aaenoaa, ?ano?nu, eioi?ua auee i?eia?aoaiu,
eiathony a iaee/ee e, eae iaeeaeaaony, aeieaeiu i?eianoe aeioiaeu a
aoaeouai. A aaeaina iie io?aaeathony eae aeoeau.

Anee yoe n?aaenoaa (?ano?nu) a oa/aiea io/aoiiai ia?eiaea auee
ec?anoiaeiaaiu aeey iieo/aiey aeioiaeia e iioa?yee niiniaiinoue
i?eiineoue aeioiae a aeaeueiaeoai, oi iie ia?aoiaeyo a ?ac?yae enoaeoeo.
A aooaaeoa?neii o/aoa enoaeoea cao?aou io?aaeathony ii aeaaaoo n/aoa 90
«I?iaeaaee».

I?aaeeueiia aeaeaiea cao?ao ia aoiaeyuea e enoaeoea eiaao iniaia
cia/aiea aeey ioeaiee i?eaueae e oauoeia.

A ea/anoaa i?eia?a aoiaeyueo cao?ao oi?aiaiai i?aaei?eyoey iiaeii
i?eaanoe iaeio noaoueth aeoeaa aaeaina — oiaa?u. Anee yoe oiaa?u ia
?aaeeciaaiu e o?aiyony ia neeaaea, oi iie ?aaeno?e?othony a aaeaina eae
aoiaeyuea. Anee aea yoe oiaa?u i?iaeaiu, oi iiianaiiua a nayce n ieie
caeoii/iua cao?aou neaaeoao ioianoe e enoaeoei. A aaeaina i?iiuoeaiiiai
i?aaei?eyoey aoiaeyuea cao?aou a /anoe i?iecaiaenoaaiiuo caiania
i?aaenoaaeaiu o?aiy noaoueyie, eaaeaeay ec eioi?uo yaeyao niaie noaaeeth
i?ioeanna i?iecaiaenoaa: caianu iaoa?eaeia (ia neeaaea e a iaeeaeaiee
ia?a?aaioee), caianu a iacaaa?oaiiii i?iecaiaenoaa (iieooaa?eeaou
nianoaaiiiai i?iecaiaenoaa) e caianu aioiaie i?iaeoeoeee.

Eoae, aoiaeyuea cao?aou yaeythony neiiieiii oa?ieia «cao?aou», a
enoaeoea — oiaeaeanoaaiiu iiiyoeth «?anoiaeu». ?anoiaeu — yoi /anoue
cao?ao, iiianaiiuo i?aaei?eyoeai a nayce n iieo/aieai aeioiaea.

2. I?yiua e einaaiiua.

E i?yiui ?anoiaeai ioiinyo i?yiua iaoa?eaeueiua cao?aou e i?yiua cao?aou
ia iieaoo o?oaea. Iie o/eouaathony ii aeaaaoo n/aoa 20 «Iniiaiia
i?iecaiaenoai», e eo iiaeii ioianoe iaiin?aaenoaaiii ia ii?aaeaeaiiia
ecaeaeea.

I?yiua iaoa?eaeueiua cao?aou. Eaaeaeia i?iecaiaenoaaiiia ecaeaeea
ninoieo ec eaeeo-eeai iaoa?eaeia. Iniiaiua iaoa?eaeu — yoi iaoa?eaeu,
eioi?ua noaiiayony /anoueth aioiaie i?iaeoeoeee, eo noieiinoue iiaeii
i?yii e yeiiiie/ii, aac iniauo cao?ao ioiineoue ia ii?aaeaeaiiia
ecaeaeea.

A ?yaea neo/aaa yeiiiie/anee iaauaiaeii o/eouaaoue ?anoiae iaoa?eaeia,
i?eoiaeyueeny ia eaaeaeue aeae i?iaeoeoeee. I?eia?aie iiaeiaiuo cao?ao
yaeythony aieou a aaoiiiaeeyo, oo?oiu a iaaaee e o.ae. Oaeea iaoa?eaeu
n/eoathony aniiiiaaoaeueiuie, a ?anoiaeu ii iei — einaaiiuie
iauai?iecaiaenoaaiiuie ?anoiaeaie, eioi?ua o/eouaathony a oeaeii ca
io/aoiue ia?eiae, a caoai niaoeeaeueiuie iaoiaeaie ?ani?aaeaeythony
iaaeaeo ioaeaeueiuie aeaeaie i?iaeoeoeee.

I?yiua ?anoiaeu ia iieaoo o?oaea aeeth/atho ana ?anoiaeu ii iieaoa
?aai/ae neeu, eioi?ua iiaeii i?yii e yeiiiie/ii ioianoe ia ii?aaeaeaiiue
aeae aioiauo ecaeaeee. Ecaea?aeee ia iieaoo o?oaea ca ?aaioo, eioi?ua
iaeuecy i?yii e yeiiiie/ii ioianoe ia ii?aaeaeaiiue aeae aioiauo
ecaeaeee, iacuaatho einaaiiuie ?anoiaeaie ia iieaoo o?oaea. Yoe ?anoiaeu
aeeth/atho iieaoo o?oaea oaeeo ?aai/eo, eae iaoaieee, aeeniao/a?u e
ae?oaie aniiiiaaoaeueiue ia?niiae. Iiaeiaii ?anoiaeai ia
aniiiiaaoaeueiua iaoa?eaeu einaaiiua ?anoiaeu ia iieaoo o?oaea ioiinyony
e einaaiiui iauai?iecaiaenoaaiiui ?anoiaeai.

?acia? i?yiuo ecaea?aeae ia aaeeieoeo i?iaeoeoeee i?aeoe/anee ia caaeneo
io iauaia i?iecaiaenoaa, e nieceoue aai iiaeii iooai iiauoaiey
yooaeoeaiinoe i?iecaiaenoaa, i?iecaiaeeoaeueiinoe o?oaea, aaaaeaiey
iiauo ?ano?ni-e yia?ainaa?aaathueo oaoiieiaee.

Einaaiiua ?anoiaeu – yoi niaieoiiinoue ecaea?aeae, naycaiiuo n
i?iecaiaenoaii, eioi?ua iaeuecy (eee yeiiiie/anee iaoeaeaniia?acii)
ioianoe iaiin?aaenoaaiii ia eiie?aoiua aeaeu ecaeaeee. Nthaea aoiaeyo
ana ecaea?aeee, eioi?ua iaeuecy ioianoe e ia?aie e aoi?ie a?oiiai. A
ioa/anoaaiiie yeiiiie/aneie eeoa?aoo?a eo oaeaea iacuaatho iaeeaaeiuie
?anoiaeaie.

Iie ?ani?aaeaeythony iaaeaeo ioaeaeueiuie ecaeaeeyie niaeanii aua?aiiie
i?aaei?eyoeai iaoiaeeea (i?iii?oeeiiaeueii iniiaiie ca?aaioiie ieaoa
i?iecaiaenoaaiiuo ?aai/eo, eiee/anoao io?aaioaiiuo noaiei/ania, /ania
io?aaioaiiiai a?aiaie e o.i.). Yoa iaoiaeeea iienuaaaony a o/aoiie
iieeoeea i?aaei?eyoey.

Einaaiiua ?anoiaeu iiae?acaeaeythony ia aeaa a?oiiu (?en.1):

– iauai?iecaiaenoaaiiua (i?iecaiaenoaaiiua) ?anoiaeu — yoi iauaoeaoiaua
?anoiaeu ia i?aaiecaoeeth, ianeoaeeaaiea e oi?aaeaiea i?iecaiaenoaii. A
aooaaeoa?neii o/aoa eioi?iaoeey i ieo iaeaieeaaaony ia n/aoa 25
«Iauai?iecaiaenoaaiiua ?anoiaeu»;

– iauaoicyenoaaiiua (aiai?iecaiaenoaaiiua) ?anoiaeu inouanoaeythony a
oeaeyo oi?aaeaiey i?iecaiaenoaii. Iie iai?yioth ia naycaiu n
i?iecaiaenoaaiiie aeayoaeueiinoueth i?aaiecaoeee e o/eouaathony ia
aaeainiaii n/aoa 26 «Iauaoicyenoaaiiua ?anoiaeu».

Ioee/eoaeueiie iniaaiiinoueth iauaoicyenoaaiiuo ?anoiaeia yaeyaony oi,
/oi a i?aaeaeao ianooaaiie aacu iie inoathony iaeciaiiuie. Eciaieoue eo
iiaeii oi?aaeai/aneeie ?aoaieyie, a noaiaiue eo iie?uoey – iauaiii
i?iaeaae.

Einaaiiua (iaeeaaeiua) ?anoiaeu.

Iauai?iecaiaenoaaiiua
Iauaoicyenoaaiiua

(i?iecaiaeeoaeueiua)
(aiai?iecaiaenoaaiiua)

?anoiaeu Iauaoeaoiaua aaeieieno?aoeaii-

ia niaea?aeaiea ?anoiaeu ia
oi?aaeai/aneea

e yenieoaoaoeeth oi?aaeaiea ?anoiaeu

iai?oaeiaaiey

?anoiaeu ii oaoie/an-

aii?oecaoeey iai?oaeiaaiey ?anoiaeu ii
eiio oi?aaeaieth

e o?ainii?oiuo n?aaenoa i?iecaiaenoaaiiiio

oi?aaeaieth ?anoiaeu ii

oaeouee ooiae e
i?iecaiaenoaaiiiio

?aiiio iai?oaeiaaiey cao?aou, naycaiiua n
oi?aaeaieth

iiaeaioiaeie e i?aaiecaoeeae

yia?aaoe/aneea cao?aou i?iecaiaenoaa
?anoiaeu ii oi?aaeaieth

ia iai?oaeiaaiea niaaaeai/anei-caaioiae-

niaea?aeaiea aiia?aoa oaeueiie aeayoaeueiinoueth;

oneoae aniiiiaaoaeueiuo oi?aaeaiey ia oi?aaeaiea

i?iecaiaenoa ii ianeoaeeaaieth i?iecaiaenoaaiiuie oeiainiai-nauoiaie

iai?oaeiaaiey e ?aai/eo iano iiae?acaeaeaieyie aeayoaeueiinoueth

ca?aaioiay ieaoa e io/eneaiey aii?oecaoeey caeaiee, ?anoiaeu ia ?aai/oth

ia nioeeaeueiua ioaeaeu ?aai/eo, nii?oaeaiee, neeo: ia iaai?, ioai?,

ianeoaeeaathueo iai?oaeiaaiea i?iecaiaenoaaiiiai eiaaioa?y iiaeaioiaeo
?oeiaiaee-

oaeae, iao/aiea,

?anoiaeu ia aioo?ecaaiaeneea cao?aou ii iaania/aieth ia?aiiaeaioiaeo e
ia

ia?aaicee iaoa?eaeia, iieooaa- ii?iaeueiuo oneiaee iiauoaiea eaaeeoe-

?eeaoia, aioiaie i?iaeoeoeee ?aaiou eaoeee

i?i/ea ?anoiaeu, naycaiiua cao?aou ia i?ioi?eaioaoeeth iieaoa oneoa,

n eniieueciaaieai iai?oaeiaaiey e iiaeaioiaeo eaae?ia ieacuaaaiuo aiao-

ieie i?aaiecaoeeyie

niaea?aeaiea e ?aiiio

caeaiee,
nii?oaeaiee,
eiaaioa?y

iaycaoaeueiua nai?u,

iaeiae e ieaoaaee e

io/eneaiey ii

onoaiiaeaiiiio

caeiiiaeaoaeuenoaii

ii?yaeea

?enoiie 1. Eeanneoeeaoeey einaaiiuo (iaeeaaeiuo) ?anoiaeia

3. Iniiaiua e iaeeaaeiua ?anoiaeu.

Iniiaiuie iacuaathony ?anoiaeu, iaiin?aaenoaaiii naycaiiua n
oaoiieiae/aneei i?ioeannii ecaioiaeaiey i?iaeoeoeee. E iei ioiinyony
cao?aou, aoiaeyuea a ninoaa oeaoiaie i?iecaiaenoaaiiie naaanoieiinoe
ecaeaeee (noieiinoue nu?uey, iaoa?eaeia e iieooaa?eeaoia, aauanoaaiii
aoiaeyueo a i?iaeoeo; noieiinoue oiieeaa e yia?aee, ec?anoiaeiaaiiuo ia
oaoiieiae/aneea oeaee; ?anoiaeu ia iieaoo o?oaea i?iecaiaenoaaiiuo
?aai/eo e io/eneaiey ia nioeeaeueiua ioaeaeu; ?anoiaeu ii yenieoaoaoeee
i?iecaiaenoaaiiuo iaoei e iai?oaeiaaiey). Iniiaiua cao?aou o/eouaathony
ia n/aoao o/aoa i?iecaiaenoaaiiuo cao?ao 20 «Iniiaiia i?iecaiaenoai», 23
«Aniiiiaaoaeueiua i?iecaiaenoaa».

Iaeeaaeiua ?anoiaeu ia?acothony a nayce n i?aaiecaoeeae, ianeoaeeaaieai
i?iecaiaenoaa, ?aaeecaoeeae i?iaeoeoeee e oi?aaeaieai i?aaei?eyoeai.
Iaeeaaeiua ?anoiaeu o/eouaathony ia n/aoao 25 «Iauai?iecaiaenoaaiiua
?anoiaeu», 26 «Iauaoicyenoaaiiua ?anoiaeu».

?ani?aaeaeaiea cao?ao ia iniiaiua e iaeeaaeiua iniiaaii ia oii, /oi a
naaanoieiinoue i?iaeoeoeee aeieaeiu aeeth/aoueny oieueei
i?iecaiaenoaaiiua cao?aou. Iie, eae iaiaoiaeeiua, oi?ie?otho
i?iecaiaenoaaiioth naaanoieiinoue aaeeieoeu i?iaeoeoeee. Iaeeaaeiua
?anoiaeu iaania/eaatho i?ioeann ?aaeecaoeee i?iaeoeoeee e
ooieoeeiie?iaaiey i?aaei?eyoey eae oicyenoaaiiie aaeeieoeu, a nayce n
/ai iie aeieaeiu nienuaathony ia oiaiueoaiea i?eauee io ?aaeecaoeee.

4. I?iecaiaenoaaiiua e aiai?iecaiaenoaaiiua (ia?eiaee/aneea cao?aou, eee
cao?aou ia?eiaea).

A niioaaonoaee n Iaaeaeoia?iaeiuie noaiaea?oaie oeiainiaie io/aoiinoe
aeey ioeaiee caiania i?iecaaaeaiiie i?iaeoeoeee oieueei
i?iecaiaenoaaiiua cao?aou aeieaeiu aeeth/aoueny a naaanoieiinoue
i?iaeoeoeee. Iiyoiio a oi?aaeai/aneii o/aoa cao?aou eeanneoeoee?othony
ia:

– aoiaeyuea a naaanoieiinoue i?iaeoeoeee (i?iecaiaenoaaiiua);

– aiai?iecaiaenoaaiiua (cao?aou io/aoiiai ia?eiaea, eee ia?eiaee/aneea
cao?aou).

Cao?aou, aoiaeyuea a naaanoieiinoue i?iaeoeoeee (i?iecaiaenoaaiiua, –
yoi iaoa?eaeeciaaiiua cao?aou, e iiyoiio eo iiaeii eiaaioa?ece?iaaoue.
Iie ninoiyo ec o?ao yeaiaioia:

– i?yiua iaoa?eaeueiua cao?aou;

– i?yiua cao?aou ia iieaoo o?oaea;

– iauai?iecaiaenoaaiiua cao?aou.

I?iecaiaenoaaiiua cao?aou iaauanoaeaiu a caianao iaoa?eaeia, a iauaiao
iacaaa?oaiiiai i?iecaiaenoaa e inoaoeao aioiaie i?iaeoeoeee (oiaa?ia) ia
neeaaea i?aaei?eyoey. A oi?aaeai/aneii o/aoa eo /anoi iacuaatho
caiani?ieeie, oae eae iie ?ani?aaeaeythony iaaeaeo oaeoueie ?anoiaeaie,
o/anoaothueie a en/eneaiee i?eauee, e caianaie. Cao?aou ia eo
oi?ie?iaaiea n/eoathony aoiaeyueie, yaeythony aeoeaaie oe?iu, eioi?ua
i?eianoo auaiaeo a aoaeoueo io/aoiuo ia?eiaeao.

Aiai?iecaiaenoaaiiua cao?aou, eee cao?aou io/aoiiai ia?eiaea
(ia?eiaee/aneea cao?aou), — yoi ecaea?aeee, eioi?ua iaeuecy
i?ieiaaioa?ece?iaaoue. A oi?aaeai/aneii o/aoa aeaiiua cao?aou eiiaaea
iacuaatho ecaea?aeeaie ii?aaeaeaiiiai ia?eiaea, oae eae eo ?acia?
caaeneo ia io iauaiia i?iecaiaenoaa, a io aeeeoaeueiinoe ia?eiaea. Yoe
?anoiaeu, eae i?aaeei, naycaiu n iieo/aiiuie a oa/aiea io/aoiiai
ia?eiaea oneoaaie. A niioaaonoaee n Iaaeaeoia?iaeiuie noaiaea?oaie
oeiainiaie io/aoiinoe iie ia eniieuecothony a ?an/aoao naaanoieiinoe
aioiaie i?iaeoeoeee (iacaaa?oaiiiai i?iecaiaenoaa), a neaaeiaaoaeueii, e
aeey ioeaiee i?iecaiaenoaaiiuo caiania i?aaei?eyoey. Iiyoiio eo eiiaaea
iacuaatho iacaianiaieeie. Ia?eiaee/aneea ?anoiaeu i?aaenoaaeaiu
ecaea?aeeaie iai?iecaiaenoaaiiiai oa?aeoa?a, ia naycaiiuie
iaiin?aaenoaaiii n i?iecaiaenoaaiiui i?ioeannii. Iie ninoiyo ec
eiiia?/aneeo e aaeieieno?aoeaiuo ?anoiaeia. Ia?aua i?aaeiieaaatho
?anoiaeu, naycaiiua n inouanoaeaieai i?iaeaae e iinoaaie i?iaeoeoeee,
aoi?ua — ?anoiaeu ii oi?aaeaieth i?aaei?eyoeai. O/ao yoeo cao?ao
aaaeaony niioaaonoaaiii ia aaeainiauo n/aoao 26 «Iauaoicyenoaaiiua
?anoiaeu» e 44 «?anoiaeu ia i?iaeaaeo». Ia?eiaee/aneea cao?aou anaaaea
ioiinyony ia ianyoe, eaa?oae, aiae, a oa/aiea eioi?uo iie auee
i?iecaaaeaiu. Iie ia i?ioiaeyo /a?ac noaaeeth caiania, a n?aco aea
ieacuaatho aeeyiea ia en/eneaiea i?eauee. A niioaaonoaee n
Iaaeaeoia?iaeiuie noaiaea?oaie aooaaeoa?neiai o/aoa a io/aoa i i?eaueyo
e oauoeao eo au/eoatho ec au?o/ee eae ?anoiaeu, ia i?eieiaaiua a ?an/ao
i?e eaeueeoee?iaaiee e ioeaiea i?iecaiaenoaaiiuo caiania.

N?aaieaay i?iiuoeaiiue e oi?aiaue o/ao, iiaeii auyaeoue ?acee/ey iaaeaeo
oaeeie cao?aoaie, eae ca?aaioiay ieaoa, aii?oecaoeey, no?aoiaaiea. A
i?iiuoeaiiinoe iiiaea ec iiaeiaiuo cao?ao ioiinyony e i?iecaiaenoaaiiie
aeayoaeueiinoe, e iiyoiio iauai?iecaiaenoaaiiua cao?aou noaiiayony
?anoiaeaie eeoue oiaaea, eiaaea i?iaeoeoeey (?aaioa, oneoaa)
?aaeeciaaia. Ia i?aaei?eyoeyo oi?aiaee yoe ecaea?aeee yaeythony
cao?aoaie ia?eiaea.

5. Iaeiiyeaiaioiua e eiiieaeniua cao?aou.

Iaeiiyeaiaioiuie iacuaatho cao?aou, eioi?ua ia aeaiiii i?aaei?eyoee ia
iiaoo auoue ?aceiaeaiu ia neaaaaiua (cao?aou, ninoiyuea ec 1 yeaiaioa –
iaoa?eaeu, ca?ieaoa). Yoe cao?aou iacaaeneii io ianoa eo aicieeiiaaiey e
oeaeaaiai iacia/aiey ia aeaeyony ia ?acee/iua ninoaaeythuea. Ii yoiio
i?eioeeio iino?iaia eeanneoeeaoeey ii yeiiiie/aneei yeaiaioai.

Eiiieaeniua cao?aou ninoiyo ec ianeieueeeo yeiiiie/aneeo yeaiaioia.
Iai?eia?, iauai?iecaiaenoaaiiua e iauaoicyenoaaiiua ?anoiaeu, a ninoaa
eioi?uo aoiaeeo ca?ieaoa niioaaonoaothuaai ia?niiaea, aii?oecaoeey
caeaiee e ae?oaea iaeiiyeaiaioiua cao?aou.

Cao?aou iaiaoiaeeii aeaoaeece?iaaoue a caaeneiinoe io yeiiiie/aneie
oeaeaniia?aciinoe e aeaeaiey ?oeiaiaenoaa. Eiaaea aeiey oiai eee eiiai
yeaiaioa cao?ao ioiineoaeueii iaea, aai auaeaeaiea ia eiaao niunea.
Iai?eia?, ia i?aaei?eyoeyo n aunieie noaiaiueth aaoiiaoecaoeee
ca?aaioiay ieaoa n io/eneaieyie ninoaaeyao a no?oeoo?a naaanoieiinoe
iaiaa 5%. Ia oaeeo i?aaei?eyoeyo, eae i?aaeei, ia auaeaeytho i?yioth
ca?aaioioth ieaoo, a iauaaeeiytho aa n ?anoiaeaie ii ianeoaeeaaieth e
oi?aaeaieth i?iecaiaenoaii a ioaeaeueioth noaoueth, iacuaaaioth
«aeiaaaeaiiua ?anoiaeu».

1.3 A?oiie?iaea cao?ao ii yeiiiie/aneiio niaea?aeaieth e noaoueyi
eaeueeoeyoeee

Yeiiiie/aneee yeaiaio i?aaenoaaeyao niaie iaeii?iaeiue aeae cao?ao ia
i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee, eioi?ue ia o?iaia i?aaei?eyoey
iaaiciiaeii ?aceiaeeoue ia ninoaaiua /anoe. A?oiie?iaea
i?iecaiaenoaaiiuo ?anoiaeia ii yeiiiie/aneei yeaiaioai aeaao
aiciiaeiinoue ii?aaeaeeoue no?oeoo?o cao?ao, iaoa?eaeiaieinoue,
o?oaeiaieinoue, oiiaeiaieinoue e yia?aiaieinoue i?iecaiaenoaa.

IAO 10/99 «?anoiaeu i?aaiecaoeee», a oaeaea Iieiaeaieai i ninoaaa cao?ao
e eciaiaieyie e aeiiieiaieyie e yoiio Iieiaeaieth ii?aaeaeai neaaeothuee
ia?a/aiue yeiiiie/aneeo yeaiaioia cao?ao:

– iaoa?eaeueiua cao?aou;

– cao?aou ia iieaoo o?oaea;

– io/eneaiey ia nioeeaeueiua ioaeaeu;

– aii?oecaoeey;

– i?i/ea cao?aou.

A?oiie?iaea cao?ao ii yeiiiie/aneei yeaiaioai yaeyaony iauaeoii
oeiainiaiai o/aoa e eniieuecoaony i?e ninoaaeaiee aiaeiaie aooaaeoa?neie
io/aoiinoe a oi?ia i?eeiaeaiey e aaeaino. Aeaiiay a?oiie?iaea aeaao
aiciiaeiinoue onoaiaaeeaaoue iio?aaiinoue a iniiaiuo e iai?ioiuo
oiiaeao, oiiae iieaou o?oaea e o. ae.

Yeiiiie/aneee yeaiaio «Iaoa?eaeueiua cao?aou» io?aaeaao noieiinoue:

– iieoiiuo nu?uey e iaoa?eaeia, eniieuecoaiuo ia i?iecaiaenoaaiiua e
oicyenoaaiiua ioaeaeu, a oaeaea eiiieaeoothueo ecaeaeee e
iieooaa?eeaoia, iiaeaa?aathueony a aeaeueiaeoai iiioaaeo eee
aeiiieieoaeueiie ia?aaioea a aeaiiie i?aaiecaoeee;

– ?aaio e oneoa i?iecaiaenoaaiiiai oa?aeoa?a, auiieiyaiuo noi?iiieie
i?aaiecaoeeyie eee i?iecaiaenoaaie e oicyenoaaie i?aaiecaoeee, ia
ioiinyueieny e iniiaiiio aeaeo aeayoaeueiinoe;

– i?e?iaeiiai nu?uey — io/eneaiey ia aini?iecaiaenoai
ieia?aeueii-i?iecaiaenoaaiiie aacu, ?aeoeueoeaaoeeth caiaeue, iieaoa
?aaio ii ?aeoeueoeaaoeee caiaeue, ieaoa ca ae?aaaneio, ioioneaaioth ia
ei?ith, ca aiaeo ec aiaeioicyenoaaiiuo nenoai;

– oiieeaa anao aeaeia, i?eia?aoaaiiai ni noi?iiu e ?anoiaeoaiiai ia
oaoiieiae/aneea oeaee, au?aaioeo anao aeaeia yia?aee, ioiieaiea caeaiee,
o?ainii?oiua ?aaiou ii ianeoaeeaaieth i?iecaiaenoaa, auiieiyaiua
o?ainii?oii i?aaiecaoeee;

– iieoiiie yia?aee anao aeaeia, ?anoiaeoaiie ia oaoiieiae/aneea e
ae?oaea i?iecaiaenoaaiiua e oicyenoaaiiua ioaeaeu;

iioa?ue io iaaeinoa/e iinooieaoeo iaoa?eaeueiuo ?ano?nia a i?aaeaeao
ii?i anoanoaaiiie oauee.

Noieiinoue iaoa?eaeueiuo ?ano?nia, io?aaeaaiay ii yeaiaioo
«Iaoa?eaeueiua cao?aou», oi?ie?oaony enoiaey ec oeai eo i?eia?aoaiey
(aac o/aoa iaeiaa ia aeiaaaeaiioth noieiinoue), iaoeaiie (iaaeaaaie),
eiienneiiiuo aiciaa?aaeaeaiee, oiea/eaaaiuo niaaaeai/aneei e
aiaoiayeiiiie/aneei i?aaiecaoeeyi, noieiinoe oneoa oiaa?iuo ae?ae,
aeeth/ay a?iea?neea oneoae, oaiiaeaiiuo iioeei, ieaou ca
o?ainii?oe?iaeo, o?aiaiea e aeinoaaeo, inouanoaeyaiua noi?iiieie
i?aaiecaoeeyie.

Ec cao?ao ia iaoa?eaeueiua ?ano?nu, aeeth/aaiuo a naaanoieiinoue
i?iaeoeoeee, eneeth/aaony noieiinoue aica?aoiuo iooiaeia. Aica?aoiua
iooiaeu–inoaoee iaoa?eaeueiuo ?ano?nia, ia?aciaaaoeany a i?ioeanna
i?iecaiaenoaa i?iaeoeoeee (?aaio, oneoa) e oo?aoeaoea iieiinoueth eee
/anoe/ii naie iio?aaeoaeueneea naienoaa. Iie ia iiaoo i?yii e
iaiin?aaenoaaiii aeeth/aiu a naaanoieiinoue i?iaeoeoeee (?aaio, oneoa).

Ii yeiiiie/aneiio yeaiaioo «Cao?aou ia iieaoo o?oaea» io?aaeathony
?anoiaeu ii iieaoa o?oaea nieni/iiai e ianieni/iiai ninoaaa ?aaioieeia
i?aaiecaoeee, aeeth/ay noeioee?othuea e eiiiainaoeeiiiua auieaou.

E cao?aoai ia iieaoo o?oaea ioiinyony:

– iieaoa o?oaea ?aaioieeia ca oaeoe/anee auiieiaiioth ?aaioo enoiaey ec
i?eiyouo a i?aaiecaoeee oi?i e nenoai iieaou o?oaea;

– noieiinoue i?iaeoeoeee, auaeaaaaiie a ii?yaeea iaoo?aeueiie iieaou
?aaioieeai;

– auieaou noeioee?othuaai oa?aeoa?a (i?aiee ca i?iecaiaenoaaiiua
iieacaoaee, iaaeaaaee ca ianoa?noai, aunieea aeinoeaeaiey e o. i);

– auieaou eiiiainaoeeiiiiai oa?aeoa?a, naycaiiua n ?aaeeiii, oa?aeoa?ii
e oneiaeyie ?aaiou enoiaey ec iniaaiiinoae ooieoeeiie?iaaiey
i?aaiecaoeee;

– noieiinoue aanieaoii i?aaeinoaaeyaiuo ?aaioieeai eiiioiaeueiuo oneoa,
i?iaeoeoia ieoaiey, noieiinoue i?aaeiaoia, aanieaoii auaeaaaaiuo e
inoathueony a ee/iii iinoiyiiii iieueciaaiee ?aaioieeia
(iaioiaee?iaaiea, oi?iaiiay iaeaaeaea) e o. i.;

– iieaoa i/a?aaeiuo e aeiiieieoaeueiuo ioioneia, a oaeaea eiiiainaoeee
ca iaeniieueciaaiiue ioione a niioaaonoaee n aeaenoaothuei
caeiiiaeaoaeuenoaii;

– ae?oaea auieaou, i?aaeoniio?aiiua caeiiiaeaoaeuenoaii ?O i o?oaea ca
ia i?i?aaioaiiia ?aaioieeaie i?aaiecaoeee a?aiy.

E aeaiiiio yeaiaioo cao?ao ia ioiinyony e ia aeeth/athony a
naaanoieiinoue i?iaeoeoeee auieaou aaeeiia?aiaiiuo i?aiee, iaoa?eaeueiie
iiiiue e aani?ioeaioiuo nnoae ?aaioieeai ca n/ao n?aaenoa oiiaeia
niaoeeaeueiiai iacia/aiey e oeaeaauo iinooieaiee;

– iieaoa naa?o i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii aeiiieieoaeueiuo
ioioneia ?aaioieeia, eioi?ay iiaeao auoue onoaiiaeaia a eieeaeoeaiii
aeiaiai?a;

– iieaoa yeneo?nee e iooaoanoaee, ea/aiey, ioaeuoa e ae?oaea ?anoiaeu,
ia ioiinyueany ii naiaio yeiiiie/aneiio niaea?aeaieth e iieaoa o?oaea.

Ii yeiiiie/aneiio yeaiaioo «Io/eneaiey ia nioeeaeueiua ioaeaeu»
io?aaeathony iaycaoaeueiua io/eneaiey ii onoaiiaeaiiui noaaeai a
neaaeothuea oiiaeu: Iaineiiiue oiiae, Oiiae iaycaoaeueiiai
iaaeeoeeineiai no?aoiaaiey, Oiiae nioeeaeueiiai no?aoiaaiey. Ii
eaaeaeiio oiiaeo io/eneaiey i?iecaiaeyony a niioaaonoaee n ii?yaeeii,
onoaiiaeaiiui aoi?ie /anoueth Iaeiaiaiai eiaeaena ?O.

A yeiiiie/aneee yeaiaio «Aii?oecaoeey» aeeth/aaony noiia
aii?oecaoeeiiiuo io/eneaiee ia iieiia ainnoaiiaeaiea iniiaiuo n?aaenoa
(ca eneeth/aieai iauaeoia iniiaiuo n?aaenoa, eioi?ua ia aii?oece?othony
a niioaaonoaee n aeaenoaothueie ii?iaoeaiuie aeieoiaioaie),
iaiaoa?eaeueiuo aeoeaia, aeioiaeiuo aeiaeaiee a iaoa?eaeueiua oeaiiinoe.
Noiiu aii?oecaoeeiiiuo io/eneaiee ii oeaio?ai cao?ao e oeaio?ai
ioaaonoaaiiinoe ca cao?aou ii?aaeaeythony niaeanii iaoiaeeea,
onoaiiaeaiiie o/aoiie iieeoeeie i?aaiecaoeee. Ii?yaeie e niiniau
ia/eneaiey aii?oecaoeee iniiaiuo n?aaenoa ?aaeaiaioe?othony AIO 6/01,
Iinoaiiaeaieai I?aaeoaeuenoaa ?O «Ia ooi/iaiee ii?yaeea ?an/aoa
aii?oecaoeeiiiuo io/eneaiee e ia?aioeaiee iniiaiuo oiiaeia» io
24.06.1998 a ? 627 e ?acaeaeii «Aii?oecaoeey iniiaiuo n?aaenoa»,
iaoiaee/aneeie oeacaieyie ii aooaaeoa?neiio o/aoo iniiaiuo n?aaenoa.

Ii yeaiaioo «I?i/ea cao?aou» io?aaeatho iaeiae, nai?u, ieaoaaee (a oii
/enea ii iaycaoaeueiui aeaeai no?aoiaaiey), io/eneaiey a no?aoiaua
oiiaeu (?aca?au) e ae?oaea iaycaoaeueiua io/eneaiey, i?iecaiaeeiua a
niioaaonoaee n onoaiiaeaiiui caeiiiaeaoaeuenoaii ii?yaeeii, ieaoaaee ca
aua?inu (nai?u) caa?yciythueo aauanoa, cao?aou ia iieaoo i?ioeaioia ii
iieo/aiiui e?aaeeoai, ia eiiaiaee?iaee, iiaeuaiiua, ca iiaeaioiaeo e
ia?aiiaeaioiaeo eaae?ia, iieaoo oneoa nayce, au/eneeoaeueiuo oeaio?ia,
aaieia, ieaoo ca a?aiaeo a neo/aa a?aiaeu ioaeaeueiuo iauaeoia iniiaiuo
i?iecaiaenoaaiiuo oiiaeia (eee eo ioaeaeueiuo /anoae), aii?oecaoeeth ii
iaiaoa?eaeueiui aeoeaai, io/eneaiey a ?aiiioiue oiiae, a oaeaea ae?oaea
cao?aou, aoiaeyuea a ninoaa naaanoieiinoe i?iaeoeoeee (?aaio, oneoa), ii
ia ioiinyueany e ?aiaa ia?a/eneaiiui yeaiaioai cao?ao.

Ii?iaoeaiuie aeoaie e iaoiaee/aneeie oeacaieyie ii aooaaeoa?neiio o/aoo
i?aaeoniao?eaaaony o/ao ?anoiaeia ii noaoueyi cao?ao. Oaeay a?oiie?iaea
i?aaenoaaeyao niaie iauaeo aiaeeoe/aneiai o/aoa, e n yoie oi/ee c?aiey
eioi?iaoeeiiiay aieinoue nenoaiu i?iecaiaenoaaiiiai o/aoa cao?ao eiaao
nouanoaaiiia cia/aiea eiaiii aeey oi?aaeai/aneiai o/aoa. A?oiie?iaea
cao?ao a ?ac?aca eaeueeoeyoeeiiiuo noaoae iaiaoiaeeia aeey ii?aaeaeaiey
cao?ao ii eo iai?aaeaieyi, aeaeai au?aaaouaaaiie i?iaeoeoeee, oeaio?ai
ioaaonoaaiiinoe e ianoai aicieeiiaaiey cao?ao. Ia?a/aiue noaoae
?anoiaeia onoaiaaeeaaaony a ianoiyuaa a?aiy io?aneaauie eino?oeoeeyie ii
aii?inai i?iecaiaenoaaiiiai o/aoa e eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee.

Iiiaieeaoo?a eaeueeoeyoeeiiiuo noaoae cao?ao aeeth/aao:

1) nu?uea e iaoa?eaeu;

2) aica?aoiua iooiaeu (au/eoathony);

3) iieoiiua ecaeaeey e iieooaa?eeaou, oneoae i?iecaiaenoaaiiiai
oa?aeoa?a noi?iiieo i?aaiecaoeee;

4) oiieeai e yia?aeth ia oaoiieiae/aneea oeaee;

5) iieaoo o?oaea i?iecaiaenoaaiiuo ?aai/eo;

6) io/eneaiey ia nioeeaeueiua ioaeaeu;

7) ?anoiaeu ia iiaeaioiaeo e inaiaiea i?iecaiaenoaa;

8) iauai?iecaiaenoaaiiua ?anoiaeu;

9) iauaoicyenoaaiiua ?anoiaeu;

10) iioa?e io a?aea;

11) i?i/ea i?iecaiaenoaaiiua ?anoiaeu.

Neaaeoao eiaoue a aeaeo, /oi io?aneaaua a?oiie?iaee cao?ao ii noaoueyi
eaeueeoeyoeee iiaoo cia/eoaeueii ioee/aoueny io oeiiaie. Iai?eia?, a
ia?a/ia noaoae eaeueeoeyoeee a i?iecaiaenoaao yeaeo?iyia?aee
niaea?aeeony noaouey «aii?oecaoeey iniiaiuo n?aaenoa, i?iecaiaenoaaiiiai
eiaaioa?y e i?eniiniaeaiee» e ionoonoaotho noaouee «nu?uea e iaoa?eaeu»,
«aica?aoiua iooiaeu», «iioa?e io a?aea» e o.ae.

I?e aeo?iaeueii-i?aea?iie oi?ia aooaaeoa?neiai o/aoa aeey iaiauaiey
cao?ao ia i?iecaiaenoai ii i?aaiecaoeee a oeaeii a ?ac?aca yeiiiie/aneeo
yeaiaioia cao?ao e eaeueeoeyoeeiiiuo noaoae ?anoiaeia i?eiaiyaony
aeo?iae-i?aea? ? 10.

1.4 Naaanoieiinoue i?iaeoeoeee: aa ninoaa e aeaeu

Ii?aaeaeaiea naaanoieiinoe i?iecaiaenoaa aaeeieoeu i?iaeoeoeee – iaeia
ec iniiaiuo o/aoiuo caaea/. A iniiaa ?aoaiey aieueoeinoaa e?oaa
oi?aaeai/aneeo i?iaeai eaaeeo eiaiii naaanoieiinoue.

Naaanoieiinoue i?iaeoeoeee – yoi au?aaeaiiua a aeaiaaeiie oi?ia cao?aou
ia aa i?iecaiaenoai e ?aaeecaoeeth. A naaanoieiinoue i?iaeoeoeee, a
/anoiinoe aeeth/athony:

1) cao?aou o?oaea, n?aaenoa e i?aaeiaoia o?oaea ia i?iecaiaenoai
i?iaeoeoeee ia i?aaei?eyoee (cao?aou ii inaiaieth i?iecaiaenoaa,
oaoiieiaee; ii ianeoaeeaaieth i?iecaiaenoaaiiiai i?ioeanna; ii?iaeueiuo
oneiaee o?oaea; naycaiiua n iaai?ii ?aai/eo e ia?aiiaeaioiaeie eaae?ia e
o.ae);

2) ?anoiaeu, naycaiiua ni nauoii i?iaeoeoeee: oiaeiaeie, o?aiaieai,
iia?oceie, o?ainii?oe?iaeie; iieaoie oneoa o?ainii?oiuo e
iin?aaeie/aneeo i?aaiecaoeee, ?anoiaeu ia ?aeeaio, o/anoea a y?ia?eao e
ae?.;

3) ?anoiaeu, iaiin?aaenoaaiii ia naycaiiua n i?iecaiaenoaii e
?aaeecaoeeae ia aeaiiii i?aaei?eyoee, ii eo aiciauaiea iooai aeeth/aiey
a naaanoieiinoue i?iaeoeoeee ioaeaeueiuo i?aaei?eyoee iaiaoiaeeii a
eioa?anao iaania/aiey i?inoiai aini?iecaiaenoaa.

E?iia oiai, a naaanoieiinoe io?aaeathony oaeaea iioa?e io a?aea,
i?inoiaa, iaaeinoa/e oiaa?ii-iaoa?eaeueiuo oeaiiinoae, iiniaey ec-ca
o?aai. Neaaeoao ioiaoeoue, /oi a nenoaiao oeiainiaiai e oi?aaeai/aneiai
o/aoa iiaeoiaeu e oi?ie?iaaieth naaanoieiinoe ?acee/iu.

En/eneaiea naaanoieiinoe i?iaeoeoeee iaiaoiaeeii aeey oiai, /oiau:

– ii?aaeaeeoue oeaio i?iaeoeoeee;

– ioeaieoue auiieiaiea ieaia ii naaanoieiinoe e aa aeeiaieeo;

– ii?aaeaeeoue ?aioaaaeueiinoue i?iecaiaenoaa e ioaeaeueiuo aeaeia
i?iaeoeoeee;

– inouanoaeyoue aioo?eoicyenoaaiiue oic?an/ao;

– auyaeyoue ?aca?au nieaeaiey naaanoieiinoe i?iaeoeoeee;

– ?ann/eoaoue yeiiiie/aneoth yooaeoeaiinoue aiaae?aiey iiaie oaoieee,
oaoiieiaee e i?aaiecaoeeiiii-oaoie/aneeo ia?ii?eyoee;

– iainiiaaoue ?aoaiea i i?iecaiaenoaa iiauo aeaeia i?iaeoeoeee e niyoue
n i?iecaiaenoaa onoa?aaoea ecaeaeey e o. ae.

A oi?aaeai/aneii o/aoa naaanoieiinoue oi?ie?oaony aeey oiai, /oiau
oi?aaeythuee eiae iieioth ea?oeio i cao?aoao. Iiyoiio a nenoaia aeaiiiai
o/aoa iiaoo eniieueciaaoueny ?acee/iua iaoiaeu ?an/aoa naaanoieiinoe (a
caaeneiinoe io oiai, eaeay oi?aaeai/aneay caaea/a ?aoaaony). A
eaeueeoee?iaaiee iiaoo o/anoaiaaoue aeaaea oa cao?aou, eioi?ua ia
aeeth/athony a naaanoieiinoue i?iaeoeoeee (?aaio, oneoa) a oeiainiaii
o/aoa.

A caaeneiinoe io oiai, eaeea cao?aou aeeth/aeenue a naaanoieiinoue
i?iaeoeoeee, a ioa/anoaaiiie yeiiiie/aneie eeoa?aoo?a ?aiaa auaeaeyeenue
neaaeothuea aa aeaeu:

– oeaoiaay – aeeth/aea i?yiua cao?aou e iauai?iecaiaenoaaiiua ?anoiaeu;
oa?aeoa?eciaaea cao?aou oeaoa ia ecaioiaeaiea i?iaeoeoeee;

– i?iecaiaenoaaiiay – ninoiyea ec oeaoiaie naaanoieiinoe e
iauaoicyenoaaiiuo ?anoiaeia; naeaeaoaeuenoaiaaea i cao?aoao
i?aaei?eyoey, naycaiiuo n auioneii i?iaeoeoeee;

– iieiay naaanoieiinoue — i?iecaiaenoaaiiay naaanoieiinoue, oaaee/aiiay
ia noiio nauoiauo ?anoiaeia. Yoio iieacaoaeue eioaa?e?iaae iauea cao?aou
i?aaei?eyoey, naycaiiua eae n i?iecaiaenoaii, oae e n ?aaeecaoeeae
i?iaeoeoeee.

Oaeie iiaeoiae ianeieueei i?ioeai?a/ee Iaaeaeoia?iaeiui noaiaea?oai
oeiainiaie io/aoiinoe, a niioaaonoaee n eioi?uie a i?iecaiaenoaaiioth
naaanoieiinoue aeieaeiu aeeth/aoueny eeoue i?iecaiaenoaaiiua ecaea?aeee:
i?yiua o?oaeicao?aou, i?yiua iaoa?eaeueiua cao?aou e
iauai?iecaiaenoaaiiua ?anoiaeu, a iieiay naaanoieiinoue ninoieo ec
i?iecaiaenoaaiiie naaanoieiinoe, nauoiauo e aaeieieno?aoeaiuo
(iauaoicyenoaaiiuo) ?anoiaeia.

I?ioeann oi?ie?iaaiey iieiie naaanoieiinoe iieacai ia ?enoiea 2.

?enoiie 2. Yeaiaiou naaanoieiinoe ecaeaeey.

E?iia oiai, ?acee/atho eiaeeaeaeoaeueioth e n?aaeiaio?aneaaoth
naaanoieiinoue. Eiaeeaeaeoaeueiay naaanoieiinoue naeaeaoaeuenoaoao i
cao?aoao eiie?aoiiai i?aaei?eyoey ii auioneo i?iaeoeoeee;
n?aaeiaio?aneaaay – i n?aaeieo ii io?anee cao?aoao ia i?iecaiaenoai
aeaiiiai ecaeaeey.

Iaeiiaoe, nouanoaoao ieaiiaay e oaeoe/aneay naaanoieiinoue. A ?an/aou
ieaiiaie aeeth/athony iaeneiaeueii aeiionoeiua cao?aou i?aaei?eyoey ia
ecaioiaeaiea i?iaeoeoeee, i?aaeoniio?aiiua ieaiii, a oaeoe/aneay
naaanoieiinoue oa?aeoa?ecoao ?acia? aeaenoaeoaeueii cao?a/aiiuo n?aaenoa
ia auiouaiioth i?iaeoeoeeth.

1.5 Eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee: nouiinoue e caaea/e,
aeaeu eaeueeoeyoeee e niiniau eaeueeoee?iaaiey

A ?onneii ycuea neiai «eaeueeoeyoeey» ( io eao. nalculatio – au/eneaiea)
iiyaeeinue ai aoi?ie iieiaeia OIO a. e icia/aao en/eneaiea
naaanoieiinoe.

Enoiaey ec ?aaeee nia?aiaiiiai ninoiyiey e ?acaeoey aooaaeoa?neiai
oi?aaeai/aneiai o/aoa eaeueeoeyoeeiiiue o/ao naaanoieiinoe i?iaeoeoeee
eae nenoaia ioaaouaaao i?ioeaaeo?u oi?aaeai/aneiai o/aoa ecaea?aeae
i?iecaiaenoaa ii eaeueeoeyoeeiiiui noaoueyi cao?ao e oi?ie?iaaiey
naaanoieiinoe anae i?iecaaaeaiiie i?iaeoeoeee, iaoiaeu eaeueeoee?iaaiey
naaanoieiinoe ii ianoai aicieeiiaaiey ecaea?aeae i?iecaiaenoaa, aeaeai
i?iaeoeoeee e eaeueeoeyoeeiiiui aaeeieoeai a oeaeyo i?eiyoey
oi?aaeai/aneeo ?aoaiee ii onoaiiaeaieth i?iaeaaeiuo oeai e
?aaoee?iaaieth oi?aaeai/aneiai i?iecaiaenoaaiii-oeiainiaiai ?acoeueoaoa
oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey.

A nia?aiaiiie yeiiiie/aneie eeoa?aoo?a eaeueeoee?iaaiea ii?aaeaeyaony
eae nenoaia yeiiiie/aneeo ?an/aoia naaanoieiinoe aaeeieoeu ioaeaeueiuo
aeaeia i?iaeoeoeee (?aaio, oneoa). A i?ioeanna eaeueeoee?iaaiey
niecia?ythony cao?aou ia i?iecaiaenoai n eiee/anoaii auiouaiiie
i?iaeoeoeee e ii?aaeaeyaony naaanoieiinoue aaeeieoeu i?iaeoeoeee.

Caaea/a eaeueeoee?iaaiey – ii?aaeaeeoue ecaea?aeee, eioi?ua i?eoiaeyony
ia aaeeieoeo eo iineoaey, o.a. ia aaeeieoeo i?iaeoeoeee (?aaio, oneoa),
i?aaeiacia/aiiie aeey ?aaeecaoeee, a oaeaea aeey aioo?aiiaai
iio?aaeaiey.

Eiia/iui ?acoeueoaoii eaeueeoee?iaaiey yaeyaony ninoaaeaiea
eaeueeoeyoeee.

Eaeueeoeyoeey – yoi yeaiaio iaoiaea aooaaeoa?neiai o/aoa aeey en/eneaiey
naaanoieiinoe aaeeieoeu i?iaeoeoa (?aaio, oneoa).

N iiiiuueth eaeueeoeyoeee oi?aaeytho naaanoieiinoueth i?iaeoeoeee,
eiio?iee?otho aa o?iaaiue, auyaeytho ?aca?au nieaeaiey iaoa?eaeueiuo,
o?oaeiauo e oeiainiauo ?ano?nia, onoaiaaeeaatho oeaiu ia ecaeaeey.

I?ioeann eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee ia i?aaei?eyoeyo
ninoieo a iniiaiii ec neaaeothueo yoaiia:

– nai?, a?oiie?iaea e aeaoaeecaoeey ia?ae/iuo cao?ao a ?ac?aca
eaeueeoeyoeeiiiuo noaoae ii iauaeoai o/aoa cao?ao e eaeueeoee?iaaiey;

– ii?aaeaeaiea naaanoieiinoe ieii/aoaeueiiai a?aea;

– ioeaiea iooiaeia i?iecaiaenoaa e iiai/iie i?iaeoeoeee;

– ioeaiea iacaaa?oaiiiai i?iecaiaenoaa;

– ?aca?aie/aiea cao?ao iaaeaeo aioiaie i?iaeoeoeeae e iacaaa?oaiiui
i?iecaiaenoaii;

– en/eneaiea naaanoieiinoe aaeeieoeu i?iaeoeoeee.

Eaeueeoeyoeeiiiay ?aaioa ia i?aaei?eyoeyo i?aaiecoaony a niioaaonoaee n
iauae iaoiaeieiaeae ieaie?iaaiey e o/aoa cao?ao ia i?iecaiaenoai e
?aaeecaoeeth i?iaeoeoeee. Iia o?aaoao niaethaeaiey iaueo i?eioeeiia,
iaania/eaathueo iaoiaeieiae/aneia aaeeinoai en/eneaiey naaanoieiinoe
i?iaeoeoeee e aiciiaeiinoue eniieueciaaiey aeaiiuo eaeueeoeyoeee aeey
aiaeeca e ioeaiee ?aaiou i?aaei?eyoey.

Iauea i?eioeeiu eaeueeoeyoeeiiiie ?aaiou:

– iao/ii iainiiaaiiay eeanneoeeaoeey cao?ao ia i?iecaiaenoai;

– onoaiiaeaiea iauaeoia o/aoa cao?ao, iauaeoia eaeueeoee?iaaiey e
eaeueeoeyoeeiiiuo aaeeieoe;

– auai? iaoiaeia ?ani?aaeaeaiey einaaiiuo ?anoiaeia;

– ?aca?aie/aiea cao?ao ii ia?eiaeai;

– auai? niiniaia ?an/aoa naaanoieiinoe eaeueeoeyoeeiiiie aaeeieoeu e
ae?.

Yoe i?eioeeiu eiie?aoece?othony n o/aoii niaoeeoeee io?anee e
iniaaiiinoae i?iecaiaenoaa.

Iniiaiua caaea/e eaeueeoee?iaaiey ia i?aaei?eyoeyo:

– aeinoiaa?iia en/eneaiea oaeoe/aneie naaanoieiinoe aaeeieoeu
ioaeaeueiuo aeaeia i?iaeoeoeee, ?aaio, oneoa; eiio?ieue ca o?iaiai
naaanoieiinoe e niaethaeaieai aeaenoaothueo ii?i e ii?iaoeaia cao?ao;

– ii?aaeaeaiea ?aioaaaeueiinoe i?iaeoeoeee e oaeoi?ia, aeeythueo ia aa
o?iaaiue;

– ioeaiea yooaeoeaiinoe ?aaiou i?aaei?eyoey e ioaeaeueiuo
aioo?ei?iecaiaenoaaiiuo no?oeoo? (i?iecaiaenoa, oeaoia, o/anoeia,
a?eaaae) iooai n?aaiaiey cao?ao n ?acoeueoaoaie;

– auyaeaiea e eniieueciaaiea ?aca?aia nieaeaiey naaanoieiinoe
i?iaeoeoeee e ae?. Iauaeoaie eaeueeoee?iaaiey neoaeao auioneaaiua
i?aaei?eyoeai aeaeu i?iaeoeoeee ( ?aaiou, oneoae).

A nenoaia oi?aaeaiey naaanoieiinoueth i?iaeoeoeee ia i?aaei?eyoeyo
i?eiaiythony ?acee/iua aeaeu eaeueeoeyoeee naaanoieiinoe i?iaeoeoeee. Ii
a?aiaie ninoaaeaiey eo iiae?acaeaeytho ia i?aaeaa?eoaeueiua e
iineaaeothuea. E i?aaeaa?eoaeueiui ioiinyony i?iaiiciay, i?iaeoiay,
ieaiiaay, niaoiay e ii?iaoeaiay eaeueeoeyoeee, ninoaaeyaiua aei
i?ioeannia ecaioiaeaiey i?iaeoeoeee, auiieiaiey ?aaio e ieacaiey oneoa.
E iineaaeothuei – oaeoe/aneay eaeueeoeyoeey, ninoaaeaiiay iinea
ecaioiaeaiey i?iaeoeoeee.

I?iaiiciay eaeueeoeyoeey ninoaaeyaony ia iniiaa i?iaiiciuo ii?i e
ii?iaoeaia aeey oa?aeoa?enoeee i?aaeiieaaaaiuo cao?ao ia auione
i?iaeoeoeee (?aaio, oneoa) a ianeieueeeo aa?eaioao. Iaeeo/oee ec ieo
neoaeeo iniiaie aeey ninoaaeaiey i?iaeoiuo, ieaiiauo, niaoiuo e
ii?iaoeaiuo eaeueeoeyoeee.

I?iaeoiay eaeueeoeyoeey i?aaeiacia/aaony aeey yeiiiie/aneiai iainiiaaiey
iiaiai no?ieoaeuenoaa, ?anoe?aiey e ?aeiino?oeoeee aeaenoaothueo
i?aaei?eyoee, i?iecaiaenoa e oeaoia, iiaea?iecaoeee iai?oaeiaaiey,
auionea iiauo aeaeia ecaeaeee, ?ac?aaioee iiauo oaoiieiae/aneeo
i?ioeannia, aiaae?aiey ecia?aoaiee e ?aoeeiiaeecaoi?neeo i?aaeeiaeaiee.
Iia ninoaaeyaony enoiaey ec n?aaieoaeueii oceiai e?oaa aeaiiuo aeey
?an/aoa naaanoieiinoe i?iaeoeoeee: i?iecaiaeeoaeueiinoue iai?oaeiaaiey,
auione i?iaeoeoeee, oaeaeueiua ii?iu ?anoiaea iaoa?eaeueiuo ?ano?nia,
i?iaiiciua oeaiu, niaoiay noieiinoue iniiaiuo oiiaeia, i?iaeoe?oaiay
/eneaiiinoue ?aaioathueo. Yoeie oneiaeyie ii?aaeaeyaony iiiaieeaoo?a
yeaiaioia naaanoieiinoe e niiniau eo en/eneaiey.

Ieaiiaua eaeueeoeyoeee ii?aaeaeytho n?aaeithth naaanoieiinoue
i?iaeoeoeee eee auiieiaiiuo ?aaio ia ieaiiaue ia?eiae (aiae, eaa?oae).
Aeinoaaeytho eo enoiaey ec i?ia?anneaiuo ii?i ?anoiaea nu?uey,
iaoa?eaeia, oiieeaa, yia?aee, cao?ao o?oaea, eniieueciaaiey
iai?oaeiaaiey e ii?i ?anoiaeia ii i?aaiecaoeee ianeoaeeaaiey
i?iecaiaenoaa. Yoe ii?iu ?anoiaeia yaeythony n?aaeieie aeey ieaie?oaiiai
ia?eiaea. Aiaeiaay ieaiiaay eaeueeoeyoeey ii?aaeaeyaony eae
n?aaeiaaaaoaiiay ec eaa?oaeueiuo ieaiiauo eaeueeoeyoeee ii eaaeaeiio
aeaeo ecaeaeee. ?aciiaeaeiinoueth ieaiiaie yaeythony niaoiua
eaeueeoeyoeee, eioi?ua ninoaaeytho ia ?aciaia ecaeaeea eee ?aaioo aeey
ii?aaeaeaiey oeaiu, ?an/aoia n caeac/eeaie e ae?oaeo oeaeae.

Niaoiay eaeueeoeyoeey yaeyaony ?aciiaeaeiinoueth ieaiiaie. Iia
ninoaaeyaony ia ecaeaeey e ?aaiou, auiieiyaiua a ?aciaii ii?yaeea.
Niaoiay eaeueeoeyoeey eniieuecoaony aeey onoaiiaeaiey oeai, ?an/aoia n
caeac/eeaie e iainiiaaiey cao?ao ia ecaioiaeaiea i?iaeoeoeee.

Ii?iaoeaiay eaeueeoeyoeey – yoi ?an/ao naaanoieiinoe ia iniiaa
aeaenoaothueo ia ia/aei ianyoea ii?i e ii?iaoeaia cao?ao. A ioee/ea io
ieaiiaie ii?iaoeaiay eaeueeoeyoeey io?aaeaao o?iaaiue naaanoieiinoe ia
iiiaio aa ninoaaeaiey. Iia eniieuecoao ii?iu e ii?iaoeau cao?ao, enoiaey
ec aeinoeaiooiai o?iaiy oaoieee, oaoiieiaee, i?aaiecaoeee i?iecaiaenoaa
e o?oaea.

Ii?iaoeaiay eaeueeoeyoeey eniieuecoaony aeey oi?aaeaiey, eiio?iey e
aiaeeca i?iecaiaenoaaiiuo i?ioeannia, en/eneaiey oaeoe/aneie
naaanoieiinoe i?iaeoeoeee, auyaeaiey ioeeiiaiee io aeaenoaothueo ii?i
cao?ao, eo i?e/ei, aeiiaieeia e iano aicieeiiaaiey, a oaeaea aeey
ioeaiee yooaeoeaiinoe aiaae?aiiuo i?aaiecaoeeiiii-oaoie/aneeo
ia?ii?eyoee.

Oaeoe/aneay eaeueeoeyoeey — yoi ?an/ao oaeoe/aneie naaanoieiinoe
ecaioiaeaiiie i?iaeoeoeee. Iia ninoaaeyaony ii aeaiiui aooaaeoa?neiai
o/aoa cao?ao ii eaeueeoeyoeeiiiui noaoueyi ?anoiaeia, i?aaeoniio?aiiuo
ieaiii. A iae io?aaeathony oaeaea ?anoiaeu e iioa?e, ia i?aaeoniio?aiiua
ieaiiaie eaeueeoeyoeeae.

Oaeoe/aneay eaeueeoeyoeey io?aaeaao neiaeeaoeeny o?iaaiue naaanoieiinoe
ii ioaeaeueiui aeaeai ?anoiaeia, neoaeeo n?aaenoaii eiio?iey ca
naaanoieiinoueth i?iaeoeoeee, iicaieyao ioeaieoue i?ia?anneaiinoue
i?iaiiciuo e aeaenoaothueo ii?i ?anoiaea ?ano?nia i?aaei?eyoey e
yooaeoeaiinoue eniieueciaaiey naieo ?ano?nii, a oaeaea yaeyaony
aaaeiaeoei enoi/ieeii eioi?iaoeee aeey ieaie?iaaiey e yeiiiie/aneiai
aiaeeca.

A oi?aaeaiee cao?aoaie i?aaei?eyoey aaaeiay ?ieue ioaiaeeony niiniaai
eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee. Eo nouanoaoao ianeieueei:

– ii?iaoeaiue niinia eaeueeoee?iaaiey;

– niinia i?yiiai ?an/aoa;

– niinia noiie?iaaiey cao?ao;

– niinia eneeth/aiey cao?ao ia iiai/ioth i?iaeoeoeeth;

– niinia i?iii?oeeiiaeueiiai ?ani?aaeaeaiey cao?ao;

– eiiaeie?iaaiiue niinia eaeueeoee?iaaiey.

Ii?iaoeaiue niinia eaeueeoee?iaaiey yaeyaony ninoaaiie /anoueth
ii?iaoeaiiai iaoiaea o/aoa cao?ao e eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee. I?aaeiinueeaie i?eiaiaiey yoiai niiniaa yaeythony: iaee/ea
ii?i e ii?iaoeaia cao?ao; ninoaaeaiea ii?iaoeaiie eaeueeoeyoeee
naaanoieiinoe aaeeieoeu auioneaaiuo ecaeaeee; aeinoiaa?iia
aeieoiaioe?iaaiea e o/ao cao?ao ii aeaenoaothuei ii?iai e ioeeiiaieyi io
ieo.

Niinia i?yiiai ?an/aoa caeeth/aaony a oii, /oi naaanoieiinoue
i?iaeoeoeee ii?aaeaeyaony ia iniiaa i?yiiai o/aoa cao?ao, a
naaanoieiinoue aaeeieoeu ecaeaeey en/eneyaony aeaeaieai iauae aaee/eiu
cao?ao ii yoie i?iaeoeoeee ia aa eiee/anoai.

En/eneaiea naaanoieiinoe yoei niiniaii eniieuecoaony, eiaaea iauaeou
o/aoa cao?ao niaiaaeatho n iauaeoii eaeueeoee?iaaiey.

Niinia noiie?iaaiey cao?ao caeeth/aaony a oii, /oi naaanoieiinoue
i?iaeoeoeee ii?aaeaeyaony iooai noiie?iaaiey cao?ao ii ioaeaeueiui
/anoyi ecaeaeey eee i?ioeannai aai ecaioiaeaiey. Yoio niinia, eae
i?aaeei, i?eiaiyaony a i?iecaiaenoaao, aaea aeey o/aoa cao?ao e
eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee i?eiaiyaony iiia?aaeaeueiue
(iii?ioeanniue) iaoiae.

Niinia eneeth/aiey cao?ao ia iiai/ioth i?iaeoeoeeth ninoieo a oii,
i?iaeoeoeey iiae?acaeaeyaony ia iniiaioth, iiai/ioth e iooiaeu. *oiau
ii?aaeaeeoue naaanoieiinoue iniiaiie i?iaeoeoeee, iiai/iua i?iaeoeou e
iooiaeu eneeth/athony ec iaueo cao?ao ii ca?aiaa ii?aaeaeaiiui oeaiai.

Niinia i?iii?oeeiiaeueiiai ?ani?aaeaeaiey cao?ao i?eiaiyaony aeey
eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee a oneiaeyo iaeiia?aiaiiiai
i?iecaiaenoaa ianeieueeeo aeaeia ecaeaeee, i?yiia ioianaiea cao?ao ia
eioi?ua iaaiciiaeii. Yoio niinia iaeaieaa i?eaieai a i?iecaiaenoaao
nii?yaeaiiuo i?iaeoeoia, eiaaea iaeiia?aiaiii iieo/atho ianeieueei
aeaeia i?iaeoeoeee a iaeiii oaoiieiae/aneii oeeeea. Naiaeiue o/ao cao?ao
i?aaiecoaony ii a?oiia auioneaaiuo ecaeaeee, a cao?aou aioo?e a?oii
?ani?aaeaeythony ia ioaeaeueiua aeaeu i?iaeoeoia i?iii?oeeiiaeueii
yeiiiie/anee iainiiaaiiie aaca.

Eiiaeie?iaaiiue niinia eaeueeoee?iaaiey i?aaenoaaeyao niaie ni/aoaiea
ianeieueeeo auoa ia?a/eneaiiuo niiniaia, anee i?eiaiaiea eaaeaeiai ec
ieo a ioaeaeueiinoe iaaiciiaeii eee ia iaania/eaaao iainiiaaiiiai
en/eneaiey naaanoieiinoe. Iai?eia?, a ?anoaieaaiaenoaa niiniaii
eneeth/aiey cao?ao ii?aaeaeytho noieiinoue iniiaiie e nii?yaeaiiie
i?iaeoeoeee, iinea /aai, eniieuecoy niinia i?iii?oeeiiaeueiiai
?ani?aaeaeaiey cao?ao, en/eneytho naaanoieiinoue eaaeaeiai aeaea
i?iaeoeoia. Eaeueeoee?oaony naaanoieiinoue aaeeieoeu iniiaiie
i?iaeoeoeee niiniaii i?yiiai ?an/aoa.

1.6 Iaoiaeu o/aoa cao?ao ia i?iecaiaenoai

Ia i?iecaiaenoaaiiuo i?aaei?eyoeyo o/aoa cao?ao iiaeii i?aaieciaaoue
?acee/iuie iaoiaeaie a caaeneiinoe io oeia i?iecaiaenoaa, aai
neiaeiinoe, iaee/ey iacaaa?oaiiiai i?iecaiaenoaa iiiaieeaoo?u
au?aaaouaaaiie i?iaeoeoeee, iieiiou aeeth/aiey cao?ao a naaanoieiinoue
i?iaeoeoeee.

Iiae iaoiaeii eaeueeoeyoeee iiieiatho nenoaio i?eaiia, eniieuecoaiuo
aeey en/eneaiey naaanoieiinoe eaeueeoeyoeeiiiie aaeeieoeu.

Ia i?iiuoeaiiuo i?aaei?eyoeyo i?eiaiytho neaaeothuea iaoiaeu o/aoa
cao?ao e eaeueeoee?iaaiey oaeoe/aneie naaanoieiinoe i?iaeoeoeee:
ii?iaoeaiue, iicaeaciue, iiia?aaeaeueiue e iii?ioeanniue.

Ii?iaoeaiue iaoiae o/aoa cao?ao ia i?iecaiaenoai e eaeueeoee?iaaiey
naaanoieiinoe i?iaeoeoeee i?eiaiytho, eae i?aaeei, a io?aneyo
ia?aaaouaathuae i?iiuoeaiiinoe n ianniaui e na?eeiui i?iecaiaenoaii
?aciiia?aciie e neiaeiie i?iaeoeoeee.

Nouiinoue aai caeeth/aaony a neaaeothuai: ioaeaeueiua aeaeu cao?e ia
i?iecaiaenoai o/eouaatho ii oaeouei ii?iai, i?aaeoniio?aiiua
ii?iaoeaiuie eaeueeoeyoeeyie; iainiaeaiii aaaeoo iia?aoeaiue o/ao
ioeeiiaiee oaeoe/aneeo cao?ao io oaeoueo ii?i n oeacaieai iano
aicieeiiaaiey ioeeiiaiee, i?e/ei e aeiiaieeia eo ia?aciaaiey; o/eouaatho
eciaiaiey, aiineiua a oaeouea ii?iu cao?ao a ?acoeueoao aiaae?aiey
i?aaiecaoeeiiii-oaoie/aneeo ia?ii?eyoee, e ii?aaeaeye aeeyiea yoeo
eciaiaiee ia naaanoieiinoue i?iaeoeoeee. Oaeoe/anee naaanoieiinoue
i?iaeoeoeee ii?aaeaeyaony aeaaa?ae/aneei neiaeaieai noiiu cao?ao ii
oaeouei ii?iai, aaee/eiu ioeeiiaiee io ii?i aaee/eiu eciaiaiee ii?i:

Co= Ci+I+E,

aaea Co – cao?aou oaeoe/aneea, Ci – cao?aou ii?iaoeaiua, I – aaee/eia
ioeeiiaiee io ii?i, E — aaee/eia eciaiaiee ii?i.

I?eiaiaiea ii?iaoeaiiai iaoiaea o/aoa cao?ao ia i?iecaiaenoai e
eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee o?aaoao ?ac?aaioee
ii?iaoeaiuo eaeueeoeyoeee ia iniiaa ii?i iniiaiuo cao?ao, aeaenoaothueo
a ia/aei ianyoea, e eaa?oaeueiuo niao ?anoiaeia ii ianeoaeeaaieth
i?iecaiaenoaa e oi?aaeaieth. Ia i?aaei?eyoeyo, ioee/athueony
ioiineoaeueiie noaaeeueiinoueth oaoiieiae/aneeo i?ioeannia, ii?iu cao?ao
eciaiythony ?aaeei, iiyoiio ieaiiaay naaanoieiinoue iaei ioee/aaony io
ii?iaoeaiie. Ia yoeo i?aaei?eyoeyo aianoi ii?iaoeaiuo eaeueeoeyoeee
iiaeii eniieueciaaoue ieaiiaua.

Ioeeiiaiey oaeoe/aneeo cao?ao io onoaiiaeaiiuo ii?i ii ioaeaeueiui
?anoiaeai ii?aaeaeytho iaoiaeii aeieoiaioe?iaaiey eee eiaaioa?iui
iaoiaeii.

Oaeouee o/ao cao?ao ii ii?iai e ioeeiiaiee io ieo aaaeoo, eae i?aaeei,
oieueei ii i?yiui ?anoiaeai (nu?uea e iaoa?eaeu, ca?aaioiay ‘ieaoa);
Ioeeiiaiey ii einaaiiui ?anoiaeai ?ani?aaeaeytho iaaeaeo aeaeaie
i?iaeoeoeee ii enoa/aiee ianyoea. Aiaeeoe/aneee o/ao cao?ao ia
i?iecaiaenoai i?iaeoeoeee inouanoaeytho a ea?oi/eao eee iniaiai ?iaea
iai?ioiuo aaaeiiinoyo, ninoaaeyaiuo ii ioaeaeueiui aeaeai eee a?oiiai
i?iaeoeoeee.

Ii?iaoeaiue iaoiae o/aoa i?iecaiaenoaaiiuo cao?ao e eaeueeoee?iaaiey
naaanoieiinoe i?iaeoeoeee i?ecaai auiieiyoue aeaa ooieoeee: iaania/eoue
iia?aoeaiue eiio?ieue ca i?iecaiaenoaaiiuie cao?aoaie iooai o/aoa cao?ao
ii oaeouei ii?iai e ioaeaeueii – ioeeiiaiee io ii?i e eo eciaiaiee;
iaania/eoue oi/iia eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee.

Iicaeaciue iaoiae o/aoa cao?ao e eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee i?eiaiytho ia ?aiiioiuo ?aaioao e iaeioi?uo ae?oaeo
i?iecaiaenoaao. I?e aeaiiii iaoiaea iauaeoii o/aoa e eaeueeoee?iaaiey
yaeyaony ioaeaeueiue i?iecaiaenoaaiiue caeac. Iiae caeacii iiieiatho
ecaeaeea, iaeeea na?ee iaeeiaeiauo ecaeaeee eee ?aiiioiua, iiioaaeiua e
yenia?eiaioaeueiua ?aaiou. I?e ecaioiaeaiee e?oiiuo ecaeaeee n
aeeeoaeueiui i?ioeannii i?iecaiaenoaa caeacu auaeatho ia ia ecaeaeea a
oeaeii, a ia aai aa?aaaou, oceu, i?aaenoaaeythuea caeii/aiiua
eiino?oeoeee.

Aeey o/aoa cao?ao ia eaaeaeue caeac ioe?uaatho ioaeaeueiue aiaeeoe/aneee
n/ao n oeacaieai oeo?a caeaca. O/ao i?yiuo cao?ao ii ioaeaeueiui caeacai
aaaeoo ia iniiaaiee ia?ae/iuo aeieoiaioia ii o/aoo au?aaioee, ?anoiaeo
iaoa?eaeia e ae?., a eioi?uo iaycaoaeueii oeacuaatho niioaaonoaothuee
oeo? caeaca. Einaaiiua ?anoiaeu ?ani?aaeaeytho iaaeaeo ioaeaeueiuie
caeacaie oneiaii ii i?eiyoui a aeaiiii i?iecaiaenoaa eee aeaiiie io?anee
niiniaai.

I?e yoii iaoiaea o/aoa cao?ao e eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee ana cao?aou n/eoathony iacaaa?oaiiui i?iecaiaenoaii aieioue
aei ieii/aiey caeaca. Io/aoioth eaeueeoeyoeeth ninoaaeytho oneueei iinea
auiieiaiey caeaca. A?aiy ninoaaeaiey io/aoiie eaeueeoeyoeee ia
niaiaaeaao ni a?aiaiai ninoaaeaiey ia?eiaee/aneie aooaaeoa?neie
io/aoiinoe.

E iaaeinoaoeai aeaiiiai iaoiaea neaaeoao ioianoe ionoonoaea iia?aoeaiiai
eiio?iey ca o?iaiai cao?ao, neiaeiinoue e a?iiicaeeinoue eiaaioa?ecaoeee
iacaaa?oaiiiai i?iecaiaenoaa.

Iiia?aaeaeueiue iaoiae o/aoa cao?ao e eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee i?eiaiyaony ia i?aaei?eyoeyo n iaeii?iaeiie ii enoiaeiiio
iaoa?eaeo e oa?aeoa?o ia?aaioee ianniaie i?iaeoeoeeae, i?e eioi?ie
i?aiaeaaeatho oeceei-oeie/aneea e oa?ie/aneea i?iecaiaenoaaiiua
i?ioeannu n i?aa?auaiey nu?uey a aioiaoth i?iaeoeoeeth a oneiaeyo
iai?a?uaiiai e, eae i?aaeei, e?aoeiai oaoiieiae/aneiai i?ioeanna eee
?yaea iineaaeiaaoaeueiuo i?iecaiaenoaaiiuo i?ioeannia, eaaeaeue ec
eioi?uo eee a?oiia eioi?uo ninoaaeytho ioaeaeueiua naiinoiyoaeueiua
ia?aaeaeu (oacu, noaaeee) i?iecaiaenoaa. Iiia?aaeaeueiue iaoiae o/aoa
i?eiaiyaony oaeaea a i?iecaiaenoaao n eiiieaeniui eniieueciaaieai
nu?uey.

I?e iiia?aaeaeueiii iaoiaea o/aoa cao?aou ia i?iecaiaenoai, ia/eiay n
ia?aaioee enoiaeiiai nu?uey e aei iieo/aiey eiia/iiai i?iaeoeoa,
o/eouaathony a eaaeaeii oeaoa (ia?aaeaea, oaca, noaaeee), aeeth/ay
naaanoieiinoue iieooaa?eeaoia, ecaioiaeaiiuo a i?aaeuaeouai oeaoa. A
nayce n yoei naaanoieiinoue i?iaeoeoeee eaaeaeiai iineaaeothuaai oeaoa
neaaaaony ec i?iecaaaeaiiuo ei cao?ao e naaanoieiinoe iieooaa?eeaoia..

I?e iiia?aaeaeueiii iaoiaea eniieuecotho aaaeiaeoea yeaiaiou,
ii?iaoeaiiai iaoiaea – nenoaiaoe/aneia auyaeaiea ioeeiiaiee oaeoe/aneeo
cao?ao io oaeoueo ii?i (ieaiiaie naaanoieiinoe) e o/ao eciaiaiee yoeo
ii?i. A ia?ae/iie aeieoiaioaoeee e iia?aoeaiie io/aoiinoe oaeoe/aneee
?anoiae nu?uey, iaoa?eaeia, iieooaa?eeaoia, yia?aee e ae?. iaiaoiaeeii
niiinoaaeyoue n ii?iaoeaiui. Eniieueciaaiea yeaiaioia ii?iaoeaiiai
iaoiaea iicaieyao aaeaaeiaaii inouanoaeyoue eiio?ieue iaae cao?aoaie ia
i?iecaiaenoai, ane?uaaoue i?e/eiu ioeeiiaiee io ii?i, auyaeyoue ?aca?au
nieaeaiey naaanoieiinoe i?iaeoeoeee.

?acee/atho oaeaea aaniieooaa?eeaoiue e iieooaa?eeaoiue aa?eaiou
iiia?aaeaeueiiai iaoiaea o/aoa cao?ao ia i?iecaiaenoai e
eaeueeoee?iaaiea naaanoieiinoe i?iaeoeoeee.

Iii?ioeanniue iaoiae o/aoa cao?ao e eaeueeoee?iaaiey naaanoieiinoe
i?iaeoeoeee i?eiaiyaony a io?aneyo n ia?aie/aiiie iiiaieeaoo?ie
i?iaeoeoeee e oai, aaea iacaaa?oaiiia i?iecaiaenoai ionoonoaoao eee
iacia/eoaeueii (a aeiauaathuae i?iiuoeaiiinoe, ia yeaeo?inoaioeeyo e o.
i.).I?eia?ii oaeie io?anee iiaeao neoaeeoue oaieueiay i?iiuoeaiiinoue,
aaea i?iecaiaenoaaiiay naaanoieiinoue 1 o oaey ii?aaeaeyaony aeaeaieai,
cao?ao ia eiee/anoai oaey, auaeaiiiai ia iiaa?oiinoue. Oaieue,
inoaaoeeny a oaooa, a ?an/ao ia i?eieiaaony.

Ia i?aaei?eyoeyo i?iiuoeaiiinoe iii?ioeanniue iaoiae o/aoa cao?ao e
eaeueeoee?iaaiey i?eiaiyaony a i?inouo aniiiiaaoaeueiuo i?iecaiaenoaao,
au?aaaouaathueo iaeei eee ianeieueei aeaeia i?iaeoeoeee (?aaio, oneoa)
e, eae i?aaeei, ia eiathueo iacaaa?oaiiiai i?iecaiaenoaa (yia?aaoe/aneea
oicyenoaa, aeanoyiiaaii/iia i?iecaiaenoai e ae?.).

1.7 Iaiauaiea cao?ao ia i?iecaiaenoai e ii?aaeaeaiea oaeoe/aneie
naaanoieiinoe i?iaeoeoeee, auiieiaiiuo ?aaio e ieacaiiuo oneoa

Oi?ie?iaaiea eioi?iaoeee i cao?aoao ii iau/iui aeaeai aeayoaeueiinoe
i?aaeiieaaaao neaaeothuoth iineaaeiaaoaeueiinoue yoaiia o/aoiuo ?aaio.

Iaeiei ec iniiaiuo yoaiia io?aaeaiey i?iecaiaenoaaiiuo cao?ao yaeyaony
ii?aaeaeaiea ia?ae/iuo cao?ao, a?oiie?iaea eioi?uo i?iecaiaeeony ii
no?oeoo?iui iiae?acaeaeaieyi i?aaiecaoeee, aeaeai ecaeaeee, ?aaio e
oneoa, noaoueyi cao?ao. A ?acoeueoaoa auiieiaiey yoiai yoaia o/aoiuo
?aaio ninoaaeythony, eae ecaanoii, aaaeiiinoe ?ani?aaeaeaiey ?anoiaea
iaoa?eaeia, ia/eneaiey e ?ani?aaeaeaiey iieaou o?oaea ?aaioieeia
i?aaiecaoeee, io/eneaiee a ainoaea?noaaiiua aiaathaeaeaoiua oiiaeu,
?an/aou aii?oecaoeee iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia e ae?.

Oeacaiiua auoa aaaeiiinoe yaeythony iniiaaieai aeey io?aaeaiey ?anoiaeia
ii aeaaaoo n/aoia o/aoa i?iecaiaenoaaiiuo cao?ao e e?aaeeoo
niioaaonoaothueo n/aoia.

Aoi?ie yoai i?ioeanna io?aaeaiey cao?ao caeeth/aaony a ?ani?aaeaeaiee
cao?ao aniiiiaaoaeueiuo oeaoia. Cao?aou aniiiiaaoaeueiiai i?iecaiaenoaa
nienuaathony niaeanii io/aoa i auiieiaiiuo ?aaioao, oneoaao e
?ani?aaeaeythony ia iauai?iecaiaenoaaiiua e iauaoicyenoaaiiua ?anoiaeu e
ae?oaea iai?aaeaiey. Yoi ?ani?aaeaeaiea io?aaeaaony ia n/aoao
aooaaeoa?neeie caienyie:

Ae-o n/aoia 20 «Iniiaiia i?iecaiaenoai», 25 «Iauai?iecaiaenoaaiiua
?anoiaeu», 26 «Iauaoicyenoaaiiua ?anoiaeu» e ae?.

E-o n/. 23 «Aniiiiaaoaeueiua i?iecaiaenoaa».

O?aoee yoai o/aoiuo ?aaio aeeth/aao nienaiea e ?ani?aaeaeaiea ?anoiaeia
ia ianeoaeeaaiea i?iecaiaenoaa e oi?aaeaiea ei. Yoe ?anoiaeu ii
ieii/aiee io/aoiiai ianyoea ia?a/eneythony ia n/ao 20 «Iniiaiia
i?iecaiaenoai». A ?acoeueoaoa i?iaaaeaiiuo o/aoiuo ?aaio ia n/aoa 20
«Iniiaiia i?iecaiaenoai» niae?athony ana i?yiua e einaaiiua cao?aou ia
i?iecaiaenoai i?iaeoeoeee, auiieiaiiua ?aaiou e ieacaiiua oneoae ca
io/aoiue ianyoe.

*aoaa?oue yoai iicaieyao ?aca?aie/eoue cao?aou iaaeaeo inoaoeaie
iacaaa?oaiiiai i?iecaiaenoaa ia eiiaoe ianyoea e auioneii aioiaie
i?iaeoeoeee, /oi aeaao aiciiaeiinoue ii?aaeaeeoue oaeoe/aneoth
naaanoieiinoue auiouaiiie ec i?iecaiaenoaa aioiaie i?iaeoeoeee.

Iineaaeiaaoaeueiinoue auiieiaiey o/aoiuo ?aaio i?aaenoaaeaia ia ?enoiea
3.

?enoiie 3. Iineaaeiaaoaeueiinoue auiieiaiey o/aoiuo ?aaio

Any eioi?iaoeey i cao?aoao ia i?iecaiaenoai a?oiie?oaony ii
ei??aniiiaee?othuei n/aoai e ninoaaeyaony aaaeiiinoue cao?ao ia
i?iecaiaenoai ii n/aoo «Iniiaiia i?iecaiaenoai» ca io/aoiue ianyoe. A
cao?aoao ia i?iecaiaenoai, o/eouaaaiuo a aaaeiiinoe, ia io?aaeathony
?acee/iiai ?iaea nienaiey cao?ao, a oaeaea inoaoee iacaaa?oaiiiai
i?iecaiaenoaa ia ia/aei e eiiaoe ianyoea. A nayce n yoei aicieeaao
iaiaoiaeeiinoue naiaeiiai o/aoa cao?ao ia i?iecaiaenoai a aeiiieiaiea e
neioaoe/aneiio e aiaeeoe/aneiio eo o/aoo ca io/aoiue ianyoe.

Naiaeiue o/ao cao?ao i?aaenoaaeyao iaiauaiea ii iauaeoai o/aoa cao?ao
anao iai?ioia ca ianyoe n o/aoii eciaiaiey inoaoeia iacaaa?oaiiiai
i?iecaiaenoaa e auyaeaiey oaeoe/aneie naaanoieiinoe auionea i?iaeoeoeee.
Inoaoee iacaaa?oaiiiai i?iecaiaenoaa ia?aiinyony ec aiaeiae/iie
aaaeiiinoe ii noaoueyi cao?ao, aeeth/aaiuo a naaanoieiinoue caaeaeia
iacaaa?oaiiiai i?iecaiaenoaa, ?an/ao eioi?ie i?aaeoniao?eaaaony o/aoiie
iieeoeeie i?aaiecaoeee.

Cao?aou ca io/aoiue ianyoe ii?aaeaeythony ii aeaiiui aaaeiiinoe cao?ao
ia i?iecaiaenoai, ninoaaeyaiie ca io/aoiue ianyoe. Naaanoieiinoue
caa?aeiaaiiie i?iaeoeoeee, a oaeaea noiia auyaeaiiuo iaaeinoa/
iacaaa?oaiiiai i?iecaiaenoaa e ae?oaea nienaiey io?aaeathony ia
iniiaaiee niioaaonoaothueo aeieoiaioia a aaaeiiinoe n aiaeiiai o/aoa
cao?ao ia i?iecaiaenoai.

Aeaiiua ia inoaoeao iacaaa?oaiiiai i?iecaiaenoaa ia eiiaoe ianyoea
io?aaeathony iinea eo eiaaioa?ecaoeee e ioeaiee.

Oaeoe/aneay naaanoieiinoue auiouaiiie ec i?iecaiaenoaa aioiaie
i?iaeoeoeee ii?aaeaeyaony ii eaaeaeie noaouea ?anoiaeia neaaeothuei
ia?acii: ec iauae noiiu cao?ao n inoaoeii iacaaa?oaiiiai i?iecaiaenoaa
ia ia/aei ianyoea eneeth/athony nienaiiay naaanoieiinoue ieii/aoaeueiiai
a?aea, iaaeinoa/e e inoaoee iacaaa?oaiiiai i?iecaiaenoaa ia eiiaoe
ianyoea.

Noiia aaaeiiinoae naiaeiiai o/aoa cao?ao ii anai iauaeoai o/aoa cao?ao
aeieaeia niioaaonoaiaaoue inoaoeai e iai?ioai ii n/aoo 20 «Iniiaiia
i?iecaiaenoai».

Caeeth/eoaeueiie noaaeeae o/aoiuo ?aaio ii io?aaeaieth i?iecaiaenoaaiiuo
cao?ao yaeyaony naiaeiue o/ao cao?ao ia i?iecaiaenoai iniiaiay oeaeue
eioi?iai caeeth/aaony a iaiauaiee ecaea?aeae, naycaiiuo n i?iecaiaenoaii
i?iaeoeoeee (?aaio, oneoa), a oaeaea a ii?aaeaeaiee oaeoe/aneie
naaanoieiinoe auiouaiiie ec i?iecaiaenoaa i?iaeoeoeee. Cao?aou ia
i?iecaiaenoai i?iaeoeoeee, iaiauaiiua ii anai i?iecaiaenoaaiiui
iiae?acaeaeaieyi i?aaiecaoeee noiie?othony e io?aaeathony a aaaeiiinoe
naiaeiiai o/aoa cao?ao ia i?iecaiaenoai. Yoa aaaeiiinoue ninoaaeyaony ii
noaoueyi cao?ao aeeth/aaiuo a naaanoieiinoue i?iaeoeoeee, e niaea?aeeo,
e?iia oiai ana iaiaoiaeeiua aeaiiua, iicaieythuea iaania/eoue eae
aeaaaoiaue, oae e e?aaeeoiaue iai?iou ii n/aoo 20 «Iniiaiia
i?iecaiaenoai». E oaeei aeaiiui ioiinyony: inoaoee iacaaa?oaiiiai
i?iecaiaenoaa ia ia/aei e ia eiiaoe ianyoea, ieii/aoaeueiue a?ae
i?iaeoeoeee, iaaeinoa/a e ii?/a oiaa?ii-iaoa?eaeueiuo oeaiiinoae e
i?i/ea nienaiey. Yoe aea aeaiiua io?aaeathony a iinoaoaeiii ?ac?aca a
niioaaonoaee n ?ac?aaioaiiie o/aoiie iieeoeeie. I?aaeaea anaai,
nouanoaaiiui iiiaioii i?e iaiauaiee ecaea?aeae yaeyaony io?aaeaiea
iacaaa?oaiiiai i?iecaiaenoaa, iineieueeo aai aaee/eia, eciaiaiey a
inoaoeao iacaaa?oaiiiai i?iecaiaenoaa ia ia/aei e eiiaoe ia?eiaea
aeeytho ia naaanoieiinoue auiouaiiie i?iaeoeoeee. A yoie nayce
?aca?aie/aiea cao?ao iaaeaeo aioiaie i?iaeoeoeeae e iacaaa?oaiiui
i?iecaiaenoaii aucuaaao iaiaoiaeeiinoue ?anniio?aiey o/aoa e ioeaiee
iacaaa?oaiiiai i?iecaiaenoaa.

Iacaaa?oaiiia i?iecaiaenoai — i?iaeoeoeey, ia i?ioaaeoay anao noaaeee
(oac, ia?aaeaeia) a niioaaonoaee n oaoiieiae/aneei i?ioeannii, a oaeaea
ecaeaeey iaoeiiieaeoiaaiiua, ia i?ioaaeoea eniuoaiee e oaoie/aneie
i?eaiee. Noieiinoue iacaaa?oaiiiai i?iecaiaenoaa aeeth/aao cao?aou
iaoa?eaeueiuo, o?oaeiauo e eiuo ?ano?nia, iio?aaeaiiua a i?ioeanna
ecaioiaeaiey i?iaeoeoeee, ia i?ioaaeoae anao noaaeee oaoiieiae/aneiai
oeeeea. Iacaaa?oaiiia i?iecaiaenoai io?aaeaaony a aaeaina ii oaeoe/aneie
eee ii?iaoeaiie (ieaiiaie) i?iecaiaenoaaiiie naaanoieiinoe, ii i?yiui
noaoueyi cao?ao, ii noieiinoe nu?uey, iaoa?eaeia eee iieooaa?eeaoia.
Naaanoieiinoue caaeaea iacaaa?oaiiiai i?iecaiaenoaa ia eiiaoe o/aoiiai
ia?eiaea iiaeao auoue ii?aaeaeaia iooai i?yiiai n/aoa enoiaey ec noaiaie
aioiaiinoe aeaoaeae, oceia e iieooaa?eeaoia e i?eiaiyaiuo niiniaia
ioeaiee. A yoii neo/aa aeey ioeaiee caaeaea ICI i?eiaiytho ?acee/iua
i?eaiu. Oae, enoiaey ec iniaaiiinoae ia?anoaiey cao?ao a ICI aiciiaeiu
auyaeaiey oaiaeaioeee, eiaaea cao?aou ia?anoatho aieaa eee iaiaa
?aaiiia?ii io iaeiie i?iecaiaenoaaiiie iia?aoeee e ae?oaie eee cao?aou
aia/aea ?anooo iaaeeaiii, a ia iineaaeiae noaaeee oaoiieiae/aneie
ia?aaioee eo aaee/eia ?acei aic?anoaao. Iineaaeiaa oa?aeoa?ii aeey
i?aaiecaoeee, eioi?ua inouanoaeytho nai?eo ecaeaeee n eniieueciaaieai
aei?iainoiyueo iieoiiuo eiiieaeoothueo (i?aaei?eyoey iaoeiino?iaiey,
?aaeeii?iiuoeaiiinoe e i?.).

E iaeiiaoe, cao?aou iiaoo ia?anoaoue aia/aea auno?i ii ia?a
i?iecaiaenoaaiiiai iio?aaeaiey iaoa?eaeueiuo ?ano?nia, a caoai eo ?ino
ianeieueei caiaaeeyaony. Oaeia ia?anoaiea cao?ao oa?aeoa?ii aeey
iaoa?eaeiaieeo i?iecaiaenoa (iiei/iay, ieaiaa?aiiay, oaenoeeueiay e
ae?oaea io?anee). I?e oneiaee ?aaiiia?iiai ia?anoaiey cao?ao
i?iaeoeoeey, ia i?ioaaeoay anao noaaeee ia?aaioee, oneiaii n/eoaaony
aioiaie oieueei ia 50%. Enoiaey ec oeacaiiie aioiaiinoe i?iaeoeoeee, a
naaanoieiinoue aeeth/atho cao?aou ii aa ia?aaioea, eioi?ua ninoiyo ec
ca?aaioiie ieaou i?iecaiaenoaaiiuo ?aai/eo, io/eneaiee ia nioeeaeueiua
ioaeaeu, ?anoiaeia ia oi?aaeaiea e ianeoaeeaaiea i?iecaiaenoaa. I?e
yoii, anee iaoa?eaeu a oaeeo i?iecaiaenoaao eniieuecothony ia ia?aie
noaaeee ia?aaioee, oi a naaanoieiinoue eaaeaeiai iacaeii/aiiiai ecaeaeey
iaoa?eaeu aeeth/athony a ?acia?a 100%, a ?anoiaeu ii ia?aaioea — ia
o?iaia 50%. Oaeie niinia ioeaiee i?eiaiyaony a ianniauo i?iecaiaenoaao.

A naaanoieiinoue iacaaa?oaiiiai i?iecaiaenoaa aeeth/athony eeai ana
noaouee, ia?acothuea iieioth i?iecaiaenoaaiioth naaanoieiinoue, e?iia
cao?ao, eioi?ua nienuaathony ia auione i?iaeoeoeee (cao?aou ia
iiaeaioiaeo e inaiaiea i?iaeoeoeee iioa?e io a?aea). I?e oneiaee
ii?aaeaeaiey iaiieiie i?iecaiaenoaaiiie naaanoieiinoe a naaanoieiinoue
iacaaa?oaiiiai i?iecaiaenoaa, e?iia iacaaiiuo auoa noaoae, ia
aeeth/athony iauaoicyenoaaiiua ?anoiaeu.

Iniiaie ?an/aoa oaeoe/aneie naaanoieiinoe auiouaiiie i?iaeoeoeee
yaeythony auyaeaiiua ca ianyoe cao?aou ia i?iecaiaenoai, eioi?ua
aeieaeiu auoue nei??aeoe?iaaiu ia noiio eciaiaiee inoaoeia
iacaaa?oaiiiai i?iecaiaenoaa. Cao?aou ca ianyoe – io?aaeathony a
?aaeno?a neioaoe/aneiai o/aoa — aaaeiiinoe ii n/aoo 20 «Iniiaiia
i?iecaiaenoai», a eioi?ie iaiauathony ana caiene ii aeaaaoo n/aoa 20
«Iniiaiia i?iecaiaenoai», o. a. i?yiua e einaaiiua cao?aou. Aaaeiiinoue
naiaeiiai o/aoa ninoaaeyaony ia iniiaaiee naaaeaiee, niaea?aeaueony a
?aaeno?ao ii nienaieth iauai?iecaiaenoaaiiuo e iauaoicyenoaaiiuo
?anoiaeia, a oaeaea ?anoiaeia aoaeoueo ia?eiaeia. E?iia oiai,
eniieuecoaony aaaeiiinoue ia/eneaiey ?aca?aa i?aaenoiyueo ?anoiaeia.
Inoaoee iacaaa?oaiiiai i?iecaiaenoaa aa?oony ec aaaeiiinoe inoaoeia
iacaaa?oaiiiai i?iecaiaenoaa, ioeaiea eioi?uo i?iecaiaeeony iaeiei ec
niiniaia, oeacaiiuo auoa e i?aaeoniio?aiiuo o/aoiie iieeoeeie
i?aaiecaoeee. *oi eanaaony aeaiiuo ia inoaoeao iacaaa?oaiiiai
i?iecaiaenoaa ia ia/aei o/aoiiai ia?eiaea, oi iie aa?oony ec aaaeiiinoe
naiaeiiai o/aoa cao?ao ia i?iecaiaenoai eae eiia/iua inoaoee ca ia?eiae,
i?aaeoanoaothuee io/aoiiio. Oae, i?e eciaiaiee iacaaa?oaiiiai
i?iecaiaenoaa ca io/aoiue ia?eiae, eioi?ia onoaiaaeeaaaony iooai
niiinoaaeaiey aai inoaoeia. Ia ia/aei e eiiaoe o/aoiiai ia?eiaea
neaaeoao enoiaeeoue ec oiai, /oi oiaiueoaiea caaeaeia iacaaa?oaiiiai
i?iecaiaenoaa e eiioeo io/aoiiai ia?eiaea aaaeao e oaaee/aieth cao?ao,
nienuaaaiuo ia naaanoieiinoue auiouaiiie i?iaeoeoeee a aeaiiii io/aoiii
ia?eiaea.

A aaaeiiinoe naiaeiiai o/aoa cao?ao io?aaeathony noiiu auyaeaiiuo
i?iecaiaenoaaiiuo iioa?ue, a /anoiinoe io iaaeinoa/e iacaaa?oaiiiai
i?iecaiaenoaa ca au/aoii aai eceeoeia; io nienaiey i?iecaiaenoaaiiuo
cao?ao, auyaeaiiuo aneaaenoaea ii?/e iieooaa?eeaoia i?e iaeaaeea
iai?oaeiaaiey; io a?aea a i?iecaiaenoaa, i?i/ea nienaiey, aeeth/ay
oeuaiey. Iniiaaieai aeey io?aaeaiey ia?a/eneaiiuo aeaeia iioa?ue
yaeythony niaoeeaeueii ninoaaeaiiua ni?aaee, eioi?ua aianoa n ia?ae/iuie
aeieoiaioaie eniieuecothony aeey aaaeaiey niioaaonoaothueo ?aaeno?ia.

Cao?aou ia i?iecaiaenoai i?iaeoeoeee iaiauathony a ?ac?aca no?oeoo?iuo
iiae?acaeaeaiee, anee i?aaiecaoeey caieiaaony iiiaiiiiaieeaoo?iui
i?iecaiaenoaii e eiaao ianeieueei oeaoia. Iaeiaei iiaeii ioiaoeoue, /oi
ai anao neo/ayo naiaeiay aaaeiiinoue o/aoa cao?ao ia i?iecaiaenoai,
ninoaaeyaiay a ?ac?aca noaoae cao?ao, iicaieyao ii?aaeaeeoue ?anoiaeu,
i?iecaaaeaiiua a io/aoiii ia?eiaea, ii aeaaaoo n/aoia 20 «Iniiaiia
i?iecaiaenoai», 25 «Iauai?iecaiaenoaaiiua ?anoiaeu», 26
«Iauaoicyenoaaiiua ?anoiaeu» e naaanoieiinoue aioiaie i?iaeoeoeee,
eioi?ay ?ann/eouaaaony ii oi?ioea:

NAI = 3 + ICIii – ICIei – N,

aaea NAI — naaanoieiinoue aioiaie i?iaeoeoeee io/aoiiai ia?eiaea;

3 — cao?aou io/aoiiai ia?eiaea;

ICIii(ei) – iacaaa?oaiiia i?iecaiaenoai ia ia/aei (eiiaoe) ia?eiaea;

N — nienaiiua aaeiaua noiiu i?iecaiaenoaaiiuo iioa?ue.

Oaeei ia?acii, iaoiaeeea ii?aaeaeaiey naaanoieiinoe i?iaeoeoeee aeieaeia
auoue cae?aieaia a o/aoiie iieeoeea i?aaiecaoeee, i?e yoii eniieuecoaony
iaeei ec aeaoo iaoiaeia.

1. Ia iniiaaiee aeaiiuo eiaaioa?ecaoeee ii?aaeaeyaony oaeoe/aneay
naaanoieiinoue iacaaa?oaiiiai i?iecaiaenoaa. Cao?aou, ioiinyueany e
aioiaie i?iaeoeoeee, nienuaathony n e?aaeeoa n/aoa 20 «Iniiaiia
i?iecaiaenoai» a aeaaao n/aoa 43 «Aioiaay i?iaeoeoeey».

2. Ii?aaeaeyaony iaiin?aaenoaaiii ?acia? cao?ao, ioiinyueony e
noieiinoe i?iaeoeoeee, auiouaiiie a io/aoiii ia?eiaea, e iiaeeaaeauae
nienaieth n e?aaeeoa n/aoa 20 «Iniiaiia i?iecaiaenoai» a aeaaao n/aoa 43
«Aioiaay i?iaeoeoeey» e n/aoa 90 «I?iaeaaee». Oaeie iaoiae eniieuecoaony
a i?iecaiaenoaao, aaea ionoonoaotho inoaoee iacaaa?oaiiiai i?iecaiaenoaa
eee eo eieaaaiey a oa/aiea io/aoiiai ia?eiaea ia nouanoaaiiu. Yoi
ioiineony e i?iecaiaenoaai aeiauaathueo io?aneae i?iiuoeaiiinoe e e
i?iecaiaenoaai ioaeaeueiuo io?aneae eaaeie i?iiuoeaiiinoe.

A i?aaiecaoeeyo i?e ii?aaeaeaiee naaanoieiinoe i?iaeoeoeee aeieaeiu
auoue eniieueciaaiu aaeeiua iaoiaeieiae/aneea iiaeoiaeu e ioeaiea
iacaaa?oaiiiai i?iecaiaenoaa enoiaey ec iniaaiiinoae eiie?aoiuo aeaeia
aeayoaeueiinoe i?aaiecaoeee, /oi ianiiiaiii aeieaeii auoue io?aaeaii a
o/aoiie iieeoeea.

O/ao cao?ao ia i?iecaiaenoai ii iau/iui aeaeai aeayoaeueiinoe
i?aaiecaoeee e ii?aaeaeaiea oaeoe/aneie naaanoieiinoe i?iaeoeoeee
?anniio?aiu a aeaiiii ia?aa?aoa a ?aieao aaeeiie nenoaiu n/aoia,
eniieuecoaiie a ?inneeneie i?aeoeea aooaaeoa?neiai o/aoa; o. e. a
caiaaeiie i?aeoeea iaaethaeaaony /aoeia ?aca?aie/aiea oeiainiaiai e
oi?aaeai/aneiai o/aoa e niioaaonoaaiii yoiio eiathony ?acee/iua aa?eaiou
iino?iaiey nenoaiu n/aoia, eniieuecoaiuo aeey oeiainiaiai e
oi?aaeai/aneiai o/aoa.

2. Aooaaeoa?neee o/ao cao?ao ia i?iecaiaenoai e eaeueeoee?iaaiea
naaanoieiinoe i?iaeoeoeee ia i?eia?a IAI «Aeioeiee»

2.1 E?aoeay oa?aeoa?enoeea i?aaei?eyoey

Iauaeoii enneaaeiaaiey eo?niaie ?aaiou yaeyaony IAI «Aeioeiee» –
i?aaei?eyoea oa?iaoeaaoe/aneie io?anee iaaeeoeeineie i?iiuoeaiiinoe.

IAI «Aeioeiee» iniiaai a iiya?a 1959 aiaea. Aieaa ni?iea eao ii yaeyaony
iaeiei ec aaaeoueo oa?iaoeaaoe/aneeo i?aaei?eyoee ?innee. Iniiaiay
i?iaeoeoeey – aioeaeioeee, e?iaacaiaieoaee. N 1990 aiaeia inaiaii
i?iecaiaenoai iiauo aeaeia i?iaeoeoeee: oaaeaoie, iacae, aioiauo
eaea?noaaiiuo n?aaenoa a aiioeao e oaa?aeuo aeaeaoeiiauo eainoeao,
ieaciicaiaiythuea i?aia?aou, aeeo?aoe/aneea n?aaenoaa, eiina?aaiou
e?iae, aieaooieythuea n?aaenoaa, iace, noiiiceoi?ee e iiiaea ae?oaea
i?aia?aou. Ia i?aaei?eyoee inouanoaeyaony eo oaniaea e oiaeiaea a
ei?iaa. Oaeaea ia aaca ioaeaea nauoa, noi?ie?iaaii oi?aaeaiea nauoa e
?aeeaiiue ioaeae, eiaaony naie aae?an a eioa?iaoa.

A ianoiyuaa a?aiy i?aaei?eyoea i?aaenoaaeyao niaie i?iiuoeaiiue
eiiieaen, eiathuee a naiai ninoaaa ana iaiaoiaeeiua oaoiieiae/aneea
ia?aaeaeu, iicaieythuea inaaeaaoue e auioneaoue iiaua aeaeu i?iaeoeoeee.
I?aaei?eyoea eiaao nianoaaiiua yia?aienoi/ieee, oeaio?aeueioth
eaai?aoi?eth.

IAI «Aeioeiee» – iaeii ec iaiiiaeo i?aaei?eyoee, eioi?ia i?iaeieaeaao
niaea?aeaoue ia naiai aaeaina nioeeaeueioth noa?o: iauaaeeoea, noieiaua,
eaaa?ue ioaeuoa, aaco ioaeuoa «Iieoa», aioaeo, oooaieueiue eeoa,
euaeioth aaco, eeoa e iaaeeei-naieoa?ioth /anoue.

*eneaiiinoue ?aaioieeia i?aaei?eyoey ninoaaeyao aieaa 2500 /aeiaae. A
no?oeoo?a oi?aaeaiey i?aaei?eyoey eiaaony 4 oi?aaeaiey, 22 ioaeaea e 5
ath?i.

A 2002 aiaeo IAI «Aeioeiee» aioei a ninoaa oieaeeiaa CAI
«NEA-Eioa?iaoie-EOAe». A ianoiyuaa a?aiy eiio?ieueiue iaeao aeoeee
i?aaei?eyoey iaoiaeeony ai aeaaeaiee oieaeeiaa.

2.2 Eniieuecoaiue iaoiae o/aoa cao?ao, aeae eaeueeoeyoeee e niinia
eaeueeoee?iaaiey naaanoieiinoe i?iaeoeoeee

Ia IAI «Aeioeiee» i?eiaiytho ii?iaoeaiue iaoiae o/aoa cao?ao e
eaeueeoee?iaaiey oaeoe/aneie naaanoieiinoe i?iaeoeoeee. Ii iicaieyao
ioeaieoue ia oieueei eaeeie auee cao?aou, ii e eaeeie iie aeieaeiu
auoue.

Nouiinoue ii?iaoeaiiai iaoiaea caeeth/aaony a neaaeothuai: aeaeu cao?ao
o/eouaatho ii oaeouei ii?iai; iainiaeaiii aaaeoo iia?aoeaiue o/ao
ioeeiiaiee oaeoe/aneeo cao?ao io oaeoueo ii?i n oeacaieai ianoa
aicieeiiaaiey ioeeiiaiee, i?e/ei e aeiiaieeia eo ia?aciaaiey; o/eouaatho
eciaiaiey, aiineiua a oaeouea ii?iu cao?ao e ii?aaeaeytho aeeyiea yoeo
eciaiaiee ia naaanoieiinoue i?iaeoeoeee. O/ao i?aaiecoaony oaeei
ia?acii, /oi ana cao?aou iiaeii iiae?acaeaeeoue ia ?anoiae ii ii?iai e
ioeeiiaiey io ii?i.

Ii?iaoeaiue iaoiae oniaoii i?eiaiyaony ia IAI «Aeioeiee», aaaeue aeey
yoiai anoue ana iaiaoiaeeiia: no?iaia ii?ie?iaaiea ?anoiaea ii anai
aeaeai ?ano?nia; i?aaeaa?eoaeueiia ninoaaeaiea ii?iaoeaiuo
eaeueeoeyoeee; ?ac?aaioea aeieoiaioaoeee, iicaieythuae oeene?iaaoue
cao?aou eae a i?aaeaeao ii?i, oae e ii ioeeiiaieyi io ieo, a ?ac?aca
iano eo aicieeiiaaiey; iiaeaaaeaiea eoiaia e i?eiyoea oi?aaeai/aneeo
?aoaiee ii ?acoeueoaoai eiio?iey ii eaaeaeiio oeaoo e caaiaeo a oeaeii.
Oaeaea aeey iieo/aiey aieaa aeinoiaa?iuo aeaiiuo i?aaiecoaony
i?aaeeueiia aaaeaiea neeaaeneiai oicyenoaa: ia neeaaeao eiaaony
aaniecia?eoaeueiia iai?oaeiaaiea, a oeaoao – i?eai?u aeey o/aoa
iio?aaeaiey aiaeu, aaca, ia?a, yia?aee. Ia IAI «Aeioeiee» i?aaieciaai
/aoeee eiio?ieue ca niaethaeaieai ii?i cao?ao n oai, /oiau ia
aeiioneaoue ia iainiiaaiiuo ionooieaiee io onoaiiaeaiiie oaoiieiaee
ecaioiaeaiey ecaeaeee, ia?aoeeiiaeueiie caiaiu nu?uey e iaoa?eaeia,
i?aauoaiey onoaiiaeaiiuo ii?i cao?ao e o.i. Ioeeiiaiey io ii?i
aeiioneathony oieueei n ienueiaiiiai ?ac?aoaiey aee?aeoi?a ii
i?iecaiaenoao Eaia?ieoeeiai A. A.

Ii?iaoeaiue iaoiae yooaeoeaii ?aoaao caaea/o oi?aaeaiey cao?aoaie. Ii
i?ecaai iaania/eaaoue iia?aoeaiue eiio?ieue ca i?iecaiaenoaaiiuie
cao?aoaie iooai o/aoa cao?ao ii oaeouei ii?iai e ioaeaeueii – ioeeiiaiee
io ii?i e eo eciaiaiee e, iaania/eoue oi/iia eaeueeoee?iaaiea
naaanoieiinoe i?iaeoeoeee. E iaaeinoaoeo yoiai iaoiaea iiaeii ioianoe
aieueooth o?oaeiaieinoue o/aoii-au/eneeoaeueiuo ?aaio.

Ii?iaoeaiue niinia eaeueeoee?iaaiey yaeyaony ninoaaiie /anoueth
ii?iaoeaiiai iaoiaea o/aoa cao?ao e eaeueeoee?iaaiea naaanoieiinoe
i?iaeoeoeee. I?aaeiinueeaie i?eiaiaiey yoiai niiniaa ia IAI «Aeioeiee»
yaeeenue: iaee/ea ii?i e ii?iaoeaia cao?ao; ninoaaeaiea ii?iaoeaiie
eaeueeoeyoeee naaanoieiinoe aaeeieoeu auioneaaiuo ecaeaeee; aeinoiaa?iia
aeieoiaioe?iaaiea e o/ao cao?ao ii aeaenoaothuei ii?iai e ioeeiiaieyi io
ieo.

Iniiaie aeey en/eneaiey oaeoe/aneie naaanoieiinoe auioneaaiie
i?iaeoeoeee i?e ii?iaoeaiii iaoiaea o/aoa neoaeao ii?iaoeaiua
eaeueeoeyoeee, ninoaaeaiiua ia iniiaaiee ii?i cao?ao, aeaenoaothueo ia
ia/aei ianyoea. Yoe eaeueeoeyoeee eniieuecothony aeey ii?aaeaeaiey
oaeoe/aneie naaanoieiinoe i?iaeoeoeee, ioeaiee a?aea, iacaaa?oaiiiai
i?iecaiaenoaa.

Ii?iaoeaiua eaeueeoeyoeee ninoaaeythony ia ana aeaeu ecaeaeee,
auioneaaiua IAI «Aeioeiee».

Ii?iaoeaiua eaeueeoeyoeee ninoaaeythony a aooaaeoa?ee IAI «Aeioeiee» n
i?eaea/aieai ?aaioieeia ieaiiai-yeiiiie/aneiai ioaeaea.

Eciaiaiea aeaenoaothueo ii?i, eae i?aaeei, i?eo?i/eaatho e ia/aeo
ianyoea. A oao neo/ayo, eiaaea ii?iu eciaiythony a oa/aiee io/aoiiai
ianyoea, ?acieoea iaaeaeo ii?iaie, i?eaaaeaiiuie a ii?iaoeaiuo
eaeueeoeyoeeyo e iiauie ii?iaie aei eiioea io/aoiiai ianyoea auyaeyaony
e o/eouaaaony iniai. Ana eciaiaiey ii?i, i?iaaaeaiiua a eiioea ianyoea,
aiinyony a ii?iaoeaiua eaeueeoeyoeee ia ia?aia /enei neaaeothuaai
ianyoea.

Oaeoe/aneay naaanoieiinoue i?iaeoeoeee en/eneyaony iooai i?eaaaeaiey e
ii?iaoeaiie naaanoieiinoe eee au/aoa ec iaa auyaeaiiuo a io/aoiii
ia?eiaea ioeeiiaiee io ii?i e eciaiaiee ii?i.

I?e ninoaaeaiee ii?iaoeaiuo e io/aoiuo eaeueeoeyoeee i?eiaiyaony aaeeiay
iiiaieeaoo?iay noaouey ?anoiaeia.

2.3 I?aaiecaoeey o/aoa i?yiuo cao?ao ia i?iecaiaenoai i?iaeoeoeee ia IAI
«Aeioeiee»

E i?yiui cao?aoai ia i?iecaiaenoai i?iaeoeoeee ia IAI «Aeioeiee»
ioiinyony:

– nu?uea e iaoa?eaeu;

– iieoiiua ecaeaeey e iieooaa?eeaou;

– oiieeai e yia?aeth ia oaoiieiae/aneea oeaee;

– iieaoo o?oaea i?iecaiaenoaaiiuo ?aai/eo e niioaaonoaothuea io/eneaiey
ia nioeeaeueiua ioaeaeu;

– ?anoiaeu ia iiaeaioiaeo e inaiaiea i?iecaiaenoaa.

IAI «Aeioeiee» ii oaoiieiae/aneiio i?ioeanno ia i?aaeoniao?eaaao
iaee/ea a?aea, ii yoie i?e/eia iaeiaiaiai ?aaeno?a ii aai o/aoo ia
nicaeaaony.

Nu?uea e iaoa?eaeu yaeythony iniiaie i?iecaiaenoaa i?iaeoeoeee,
?acee/iiai ?iaea ?aaio e oneoa, ninoaaeyy aaaeiaeooth /anoue
iaoa?eaeueiuo cao?ao i?iecaiaenoaa.

?anoiae nu?uey e iaoa?eaeia ia IAI «Aeioeiee» ioi?ieyaony ia?ae/iuie
aeieoiaioaie (o?aaiaaieyie, eeieoii-caai?iuie ea?oaie, ?anoiaeiuie
iaeeaaeiuie, eiiieaeoiai/iuie aaaeiiinoyie e o. i.). A yoeo aeieoiaioao
niaea?aeaony ana iaiaoiaeeiua ?aeaeceou, iiaeoaa?aeaeathuea
iai?aaeaiiinoue i?iecaiaenoaaiiuo cao?ao, a oaeaea iainiiaaiiinoue
i?iecaaaeaiiiai ?anoiaea iaoa?eaeia, a /anoiinoe: oeacaiey ia iacia/aiea
?anoiaea, iaeiaiiaaiea oeaoa, eoaea ioiouaiu iaoa?eaeu, iaeiaiiaaiea
iauaeoa o/aoa, n i?iecaiaenoaii eioi?iai naycai ioione iaoa?eaeia.
I?aaeeueii caiieiaiiua ia?ae/iua aeieoiaiou yaeythony iniiaaieai aeey
iiaeoaa?aeaeaiey ?anoiaea iaoa?eaeia a i?iecaiaenoaa e ninoaaeaiey
aeinoiaa?iuo ?aaeno?ia aiaeeoe/aneiai e neioaoe/aneiai o/aoa ii o/aoo
naaanoieiinoe i?iaeoeoeee. Ia?ae/iua aeieoiaiou ii ?anoiaeo iaoa?eaeia
ii ieii/aiee o/aoiiai ia?eiaea iiaeaa?aathony ia?aaioea, a ?acoeueoaoa
eioi?ie ninoaaeyaony aaaeiiinoue ?ani?aaeaeaiey ?anoiaea nu?uey e
iaoa?eaeia ii neioaoe/aneei n/aoai, aioo?e neioaoe/aneeo n/aoia ii
iauaeoai o/aoa e aiaeeoe/aneei iiceoeeyi. Aaaeiiinoue ?ani?aaeaeaiey
?anoiaea nu?uey e iaoa?eaeia niaea?aeeo eioi?iaoeeth i noieiinoe
ec?anoiaeiaaiiuo iaoa?eaeia ii o/aoiui oeaiai e yaeyaony iniiaaieai aeey
io?aaeaiey ec?anoiaeiaaiiuo iaoa?eaeia ii n/aoai neioaoe/aneiai o/aoa.

Ioiouaiiua a i?iecaiaenoai iaoa?eaeu ioeaieaathony ii oaeoe/aneie
naaanoieiinoe, /oi iiaeoaa?aeaeaao o/aoiay iieeoeea IAI «Aeioeiee».

A ia?ae/iii o/aoa aiaeiae/ii io?aaeaaony ?anoiae aniiiiaaoaeueiuo
iaoa?eaeia, eniieuecoaiuo aeey iaania/aiey ii?iaeueiiai oa/aiey
i?iecaiaenoaaiiiai i?ioeanna. I?e yoii, anee aeaiiue ?anoiae
aniiiiaaoaeueiuo iaoa?eaeia eiaao iaiin?aaenoaaiiia ioiioaiea e
eiie?aoiui aeaeai i?iaeoeoeee, /oi auoaeaao ec ia?ae/iuo aeieoiaioia, oi
ioeaiea oaeeo aniiiiaaoaeueiuo iaoa?eaeia i?iecaiaeeony oae aea, eae e
iniiaiuo iaoa?eaeia, e io?aaeaaony a ninoaaa i?iecaiaenoaaiiuo cao?ao ii
noaouea «Nu?uea e iaoa?eaeu».

Ia iniiaaiee aaaeiiinoe ?ani?aaeaeaiey ?anoiaea nu?uey e iaoa?eaeia, a
oaeaea aaaeiiinoe ?ani?aaeaeaiey noiiu o?ainii?oii-caaioiaeoaeueiuo
?anoiaeia ca io/aoiue ia?eiae eee aaaeiiinoe ?ani?aaeaeaiey ioeeiiaiee
oaeoe/aneie naaanoieiinoe iaoa?eaeia io eo o/aoiie noieiinoe
ii?aaeaeyaony oaeoe/aneay naaanoieiinoue ec?anoiaeiaaiiuo iaoa?eaeia ii
iauaeoai o/aoa iniiaiiai i?iecaiaenoaa – aeaeai i?iaeoeoeee. I?iecaiaeyo
neaaeothuea caiene ii n/aoai aooaaeoa?neiai o/aoa:

oaeoe/aneay naaanoieiinoue iaoa?eaeia, ec?anoiaeiaaiiuo ia i?iecaiaenoai
i?iaeoeoeee, ?aaio e oneoa –

Ae-o n/. 20 «Iniiaiia i?iecaiaenoai»

E-o n/. 10 «Iaoa?eaeu»;

?anoiae iieoiiuo iieooaa?eeaoia e eiiieaeoothueo ecaeaeee ia IAI
«Aeioeiee» nienuaaaony ia cao?aou i?iecaiaenoaa ia iniiaa
niioaaonoaothueo ia?ae/iuo aeieoiaioia aiaeiae/ii ?anoiaeo nu?uey e
iaoa?eaeia.

E oiieeao e yia?aee ia oaoiieiae/aneea oeaee ioiinyony naeaoue aicaeoo,
yeaeo?iyia?aey, aiaea, ia?. Aeinoiaa?iinoue ii?aaeaeaiey ?anoiaeia ia
oaoiieiae/aneia oiieeai caaeneo, i?aaeaea anaai, io oiai, ianeieueei
?aai/ea ianoa iniauaiu ecia?eoaeueiuie i?eai?aie. Aianoa n oai iauee
?anoiae oiieeaa e yia?aee ia oaoiieiae/aneea oeaee, aeeth/ay iieoiioth
yeaeo?i- e oaieiyia?aeth, io?aaeaaony ia iniiaaiee i?aaeuyaeaiiuo n/aoia
yia?aaoe/aneeo e ae?oaeo i?aaiecaoeee aooaaeoa?neie caienueth:

Ae-o n/. 20 «Iniiaiia i?iecaiaenoai» (oaoiieiae/aneea ioaeaeu)

E-o n/. 60 «?an/aou n iinoaaueeaie e iiae?yae/eeaie» — ia noieiinoue
yia?aee ia oaoiieiae/aneea oeaee aac IAeN;

Ae-o n/. 19, noan/ao 3 «IAeN ii i?eia?aoaiiui
iaoa?eaeueii-i?iecaiaenoaaiiui caianai»

E-o n/. 60 «?an/aou n iinoaaueeaie e iiae?yae/eeaie».

Niioaaonoaaiii a?oiie?iaea cao?ao ii noaoueyi eaeueeoeyoeee o/ao nu?uey
e iaoa?eaeia i?aaeiieaaaao auyaeaiea iooiaeia iaoa?eaeueiuo ?ano?nia
(aica?aoiuo iooiaeia). Noieiinoue aica?aoiuo iooiaeia io?aaeaaony a
noiia enoiaey ec oa?aeoa?a iooiaeia e eo ioeaiee aooaaeoa?neie
caienueth:

Ae-o n/. 10 «Iaoa?eaeu»

E-o n/. 20 «Iniiaiia i?iecaiaenoai».

Iniiaaieai aeey oaeie caiene yaeyaony i?eoiaeiay iaeeaaeiay eee aeo
i?eaiee iooiaeia.

Cao?aou ia iieaoo o?oaea i?iecaiaenoaaiiuo ?aai/eo n niioaaonoaothueie
io/eneaieyie ia nioeeaeueiua ioaeaeu ioiinyony e i?yiui cao?aoai.
Ia?ae/iua aeieoiaiou (oaaaeue eniieueciaaiey ?aai/aai a?aiaie, ia?yaeu,
ia?o?ooiua eenou, niaiiua caaeaiey, eenoee i i?inoia, aeou i a?aea e o.
ae.) yaeythony iniiaie aeey ninoaaeaiey aaaeiiinoe ?ani?aaeaeaiey
?anoiaeia ia iieaoo o?oaea, io/eneaiee a ainoaea?noaaiiua
aiaathaeaeaoiua nioeeaeueiua oiiaeu e ia?aciaaiey ?aca?aa ia iieaoo
i/a?aaeiuo ioioneia ?aai/ei. Niaeanii aaaeiiinoe ?ani?aaeaeaiey
?anoiaeia ia iieaoo o?oaea ia noiio ia/eneaiiie ca?aaioiie ieaou
i?iecaiaenoaaiiui ?aai/ei aeaeaaony aooaaeoa?neay caienue:

Ae-o n/. 20 «Iniiaiia i?iecaiaenoai»

E-o n/. 70 «?an/aou ii iieaoa o?oaea».

Iaeiia?aiaiii ia?yaeo n ioianaieai ca?aaioiie ieaou a ninoaa
naaanoieiinoe i?iaeoeoeee io?aaeaaony noiia io/eneaiee ia nioeeaeueiua
ioaeaeu a niioaaonoaee n aeaenoaothuei caeiiiaeaoaeuenoaii:

Ae-o n/. 20 «Iniiaiia i?iecaiaenoai»

E-o n/. 69 «?an/aou ii nioeeaeueiiio no?aoiaaieth e iaania/aieth»

IAI «Aeioeiee» ia nicaeaao ?aca?aa ii ioioneai, /oi oeacaii a o/aoiie
iieeoeea i?aaei?eyoey. Enoi/ieeii oi?ie?iaaiey iaeiaiauo aeaiiuo a /anoe
?anoiaeia ia iieaoo o?oaea yaeythony aeaiiua aooaaeoa?neiai o/aoa e
iaeiaiauo ?aaeno?ia.

?anoiaeu, naycaiiua n iiaeaioiaeie i?iecaiaenoaa e inaiaieai iiauo
aeaeia i?iaeoeoeee, iaiin?aaenoaaiii o/eouaaaiua a ninoaaa naaanoieiinoe
i?iaeoeoeee eae i?yiua cao?aou, ioiinyony e ?anoiaeai aoaeoueo
ia?eiaeia. Iineaaeiea o/eouaathony, i?aaeaea anaai, ii ii?aaeaeaiiie
iiiaieeaoo?a noaoae, eioi?ay i?aaeoniao?eaaaony o/aoiie iieeoeeie
i?aaiecaoeee. Oaeoe/aneay noiia i?iecaaaeaiiuo ?anoiaeia i?aaenoaaeyao
niaie eiiieaenioth aaee/eio e ninoieo ec iiiai/eneaiiuo cao?ao
iaoa?eaeueiuo, o?oaeiauo e eiuo ?ano?nia. I?iecaaaeaiiua e
aeieoiaioaeueii ioi?ieaiiua cao?aou io?aaeathony caienueth ii n/aoai
neioaoe/aneiai o/aoa:

Ae-o n/. 97 «?anoiaeu aoaeoueo ia?eiaeia»

E-o n/aoia 10 «Iaoa?eaeu», 70 «?an/aou ii iieaoa o?oaea», 69 «?anoiaeu
ii nioeeaeueiiio no?aoiaaieth e iaania/aieth», 60 «?an/aou n
iinoaaueeaie e iiae?yae/eeaie», 76 «?an/aou n ?aciuie aeaaeoi?aie e
e?aaeeoi?aie» e ae?.

Ii caaa?oaiee inaiaiey iiauo aeaeia i?iaeoeoeee e eo ia?aaea/a a
na?eeiia i?iecaiaenoai cao?aou, ?aiaa o/oaiiua ii n/aoo 97 «?anoiaeu
aoaeoueo ia?eiaeia», nienuaathony ii /anoyi a oa/aiea onoaiiaeaiiiai
n?iea (aeaoo e aieaa eao). Noiia aaeaiany/iiai nienaiey ?anoiaeia ii
inaiaieth iiauo aeaeia i?iaeoeoeee ?ann/eouaaaony a caaeneiinoe io
iauaia auioneaaiie i?iaeoeoeee ca aanue ia?eiae nienaiey e oaeoe/aneiai
eiee/anoaa auiouaiiie i?iaeoeoeee ca o/aoiue ia?eiae.

Ia iniiaaiee ia?ae/iuo aeieoiaioia i auionea inaiaiiie i?iaeoeoeee e
aiaeeoe/aneeo naaaeaiee e n/aoo 97 «?anoiaeu aoaeoueo ia?eiaeia» i
cao?aoao ia inaiaiea iiauo aeaeia i?iaeoeoeee i?iecaiaeeony caienue ia
noiio nienaiey ?anoiaeia aoaeoueo ia?eiaeia:

Ae-o n/. 20 «Iniiaiia i?iecaiaenoai»

E-o n/. 97 «?anoiaeu aoaeoueo ia?eiaeia».

2.4 O/ao iaeeaaeiuo ?anoiaeia

E iaeeaaeiui ?anoiaeai i?aaei?eyoey ioiinyony iauai?iecaiaenoaaiiua
(n/ao 25) e iauaoicyenoaaiiua (n/ao 26) ?anoiaeu.

Ia IAI «Aeioeiee» i?eiyoa oeaoiaay no?oeoo?a oi?aaeaiey i?iecaiaenoaii,
e aeey o/aoa einaaiiuo oeaoiauo (iauai?iecaiaenoaaiiuo) ?anoiaeia a
?aai/ai ieaia n/aoia i?aaeoniio?ai aeoeaiue
niae?aoaeueii-?ani?aaeaeeoaeueiue n/ao 25 “Iauai?iecaiaenoaaiiua
?anoiaeu”. Oeaoiaua ?anoiaeu ioiinyony e iaeeaaeiui e oa?aeoa?ecotho
cao?aou i?aaei?eyoey ia i?aaiecaoeeth oi?aaeaiey a aai i?iecaiaenoaaiiuo
iiae?acaeaeaieyo – oeaoao, neoaeaao, ioaeaeaieyo.

Aiaeeoe/aneee o/ao iauai?iecaiaenoaaiiuo ?anoiaeia inouanoaeyaony ii
oeaoai i?aaei?eyoey, a a eo ?ac?aca – ii onoaiiaeaiiie iiiaieeaoo?a
iauai?iecaiaenoaaiiuo (oeaoiauo) ?anoiaeia. Noaouee
iauai?iecaiaenoaaiiuo ?anoiaeia i?aaeoniao?eaathony io?aneaauie
eino?oeoeeyie ii ieaie?iaaieth, o/aoo e eaeueeoee?iaaieth.

Ai anao neo/ayo iauai?iecaiaenoaaiiua ?anoiaeu o/eouaatho a ?ac?aca
ieaie?oaiuo noaoae, /oi iicaieyao i?aaei?eyoeth eiio?iee?iaaoue
eniieiaiea niaou. Ia IAI «Aeioeiee» nouanoaoao neaaeothuay iiiaieeaoo?a
noaoae iauai?iecaiaenoaaiiuo ?anoiaeia:

E noaouea 1 «Niaea?aeaiea aiia?aoa oi?aaeaiey» ioiinyo cao?aou ia iieaoo
o?oaea ia?niiaea oi?aaeaiey oeaoa n io/eneaieyie ia nioeeaeueiia
no?aoiaaiea ia?niiaea e iaania/aiea;

E noaouea 2 «Niaea?aeaiea i?i/aai iauai?iecaiaenoaaiiiai ia?niiaea»
aeeth/atho cao?aou ia iieaoo o?oaea eiaeaia?ii-oaoie/aneeo ?aaioieeia e
ianeoaeeaathuaai ia?niiaea, ia ioiinyueony e aiia?aoo oi?aaeaiey oeaoii,
n io/eneaieyie ia nioeeaeueiia no?aoiaaiea e iaania/aiea yoiai
ia?niiaea;

E noaouea 3 «Yenieoaoaoeey e ?aiiio i?iecaiaenoaaiiiai iai?oaeiaaiey»
ioiinyo niaci/iua, iaoe?i/iua, ?aiiioiua iaoa?eaeu e caianiua /anoe,
ec?anoiaeiaaiiua ia niaea?aeaiea e ?aiiio i?iecaiaenoaaiiiai e
yia?aaoe/aneiai iai?oaeiaaiey; yeaeo?iyia?aeth, ec?anoiaeiaaiioth ia
oaoiieiae/aneea oeaee, e neeiaoth yeaeo?iyia?aeth; iieaoo o?oaea
?aai/eo, ianeoaeeaathueo iai?oaeiaaiea, n io/eneaieyie ia nioeeaeueiia
no?aoiaaiea e iaania/aiea; oneoae naieo iiaeniaii-aniiiiaaoaeueiuo
ianoa?neeo e ?aiiioiuo ianoa?neeo noi?iiieo i?aaiecaoeee ii
niaea?aeaieth e ?aiiioo i?iecaiaenoaaiiiai e yia?aaoe/aneiai
iai?oaeiaaiey;

E noaouea 4 «Niaea?aeaiea e ?aiiio i?iecaiaenoaaiiuo caeaiee e
eiaaioa?y» aeeth/atho iieaoo o?oaea ?aaioieeia, caiyouo niaea?aeaieai,
ioiieaieai e oai?eie i?iecaiaenoaaiiuo e oeaoiauo iiiauaiee, n
io/eneaieyie ia nioeeaeueiia no?aoiaaiea e iaania/aiea yoiai ia?niiaea;
iaoa?eaeu, ec?anoiaeiaaiiua ia niaea?aeaiea iiiauaiey oeaoa a /enoioa;
yeaeo?iyia?aeth e oiieeai aeey ioiieaiey iiiauaiee; cao?aou ia ana aeaeu
?aiiioia oeaoiauo iiiauaiee e eiaaioa?y; oneoae naieo
iiaeniaii-aniiiiaaoaeueiuo iiae?acaeaeaiee e noi?iiieo i?aaiecaoeee ii
niaea?aeaieth e oaeouaio ?aiiioo i?iecaiaenoaaiiuo caeaiee e eiaaioa?y;

E noaouea 5 «?anoiaeu ii io?aia o?oaea» ioiinyony cao?aou ia iaania/aiea
aaciianiinoe o?oaea, ia eiathuea oa?aeoa?a eaieoaeueiuo aeiaeaiee,
i?iiuoeaiiie naieoa?ee e ae?oaeo ia?ii?eyoee ii io?aia o?oaea ?aaioieeia
oeaoia, a /anoiinoe ?anoiaeu ia ono?ienoai e niaea?aeaiea ia?aaeaeaiee
aeey iaoei e eo aeaeaeoueony /anoae, etheia, ioaa?noee, aaioeeyoeeiiiuo
ono?ienoa, neaiaeecaoeee; ?anoiaeu ia ono?ienoai oiuaaeueieeia,
aeooaauo, ?acaeaaaeie, oeaoia aeey niaoeiaeaaeaeu, nooeeie e ae?oaiai
iai?oaeiaaiey; i?i/ea ?anoiaeu, naycaiiua n io?aiie o?oaea, – iaoa?eaeu,
cao?a/aiiua ia ono?ienoai e niaea?aeaiea n?aaenoa io?aiu o?oaea,
noieiinoue niaoeiaeaaeaeu e niaoeiaoae, ?anoiaeu ia niaoeieoaiea,
i?eia?aoaiea iuea, iieioaiaoe, aioa/ae, ae?oaea ?anoiaeu,
i?aaeoniio?aiiua eieeaeoeaiui aeiaiai?ii;

E noaouea 6 «Ia?aiauaiea a?ocia aioo?e oicyenoaa» ioiinyo ?anoiaeu ia
ia?aiauaiea a?ocia n oeaio?aeueiiai neeaaea i?aaei?eyoey a ae?oaea
iiae?acaeaeaiey, ?aniieiaeaiiua ca i?aaeaeaie oeaio?aeueiiai neeaaea,
noieiinoue ai?th/aai, niaci/iuo e iaoe?i/iuo iaoa?eaeia e caianiuo
/anoae e eiuo iaoa?eaeia, eniieuecoaiuo a nayce n yenieoaoaoeeae
o?ainii?oiuo n?aaenoa; iieaoo o?oaea aiaeeoaeae o?ainii?oiuo n?aaenoa,
a?oc/eeia e ae?oaeo ?aai/eo, caiyouo ia?aiauaieai a?ocia, iiaeaiceie eo
a oeaoe, aua?oceie e ?aai/ei ianoai e oai?eie eo io ?aai/eo iano, n
io/eneaieyie ia nioeeaeueiia no?aoiaaiea e iaania/aiea yoiai ia?niiaea;
oneoae iiaeniaii-aniiiiaaoaeueiuo iiae?acaeaeaiee e noi?iiieo
i?aaiecaoeee ii ia?aiauaieth a?ocia;

E noaouea 8 «I?i/ea iauai?iecaiaenoaaiiua ?anoiaeu» ioiinyo ?anoiaeu ia
eniuoaiey, iiuou, ?aoeeiiaeecaoi?noai, ecia?aoaoaeuenoai, a oaeaea
ae?oaea oeaoiaua ?anoiaeu, ia i?aaeoniio?aiiua i?aaeuaeoueie noaoueyie,
o.a. a yoo noaoueth aeeth/atho: ?anoiaeu ia niaea?aeaiea oeaoiauo
eaai?aoi?ee (noieiinoue ?aaeoeaia aeey eaai?aoi?iuo aiaeecia, iiuoia e
enneaaeiaaiee, iieaoo o?oaea e io/eneaiey ia nioeeaeueiia no?aoiaaiea e
iaania/aiea ?aai/eo, eciin e ?aiiio eaai?aoi?iiai iai?oaeiaaiey, iieaoo
eaai?aoi?iuo aiaeecia, auiieiaiiuo noi?iiieie i?aaiecaoeeyie),
aeaiaaeiua auieaou, naycaiiua n ecia?aoaoaeuenoaii e aiaae?aieai
?aoeeiiaeecaoi?neeo i?aaeeiaeaiee, auieaoo aaoi?neeo aiciaa?aaeaeaiee,
iieaoo yenia?oec e eiinoeueoaoeee;

E noaouea 9 «Iauai?iecaiaenoaaiiua ?anoiaeu iai?iecaiaeeoaeueiiai
oa?aeoa?a» ioiinyo iioa?e io i?inoiaa (a oii /enea iieaoo o?oaea e
io/eneaiey ia nioeeaeueiia no?aoiaaiea e iaania/aiea ?aai/eo ca a?aiy
i?inoiy ii aeia oeaoa; aeiieaoo ?aai/ei, eioi?ua auee ai a?aiy i?inoiy
caiyou ia ?aaioao, o?aaothueo aieaa ieceie eaaeeoeeaoeee; noieiinoue
iaoa?eaeia, oiieeaa, yeaeo?iyia?aee e i?i/aai, ec?anoiaeiaaiiuo a
ia?eiae i?inoiy ii aeia oeaoa); iioa?e io ii?/e iaoa?eaeueiuo
oeaiiinoae, o?aiyueony a oeaoiauo eeaaeiauo e iiaeeaaeaueo nienaieth;
iioa?e io iaaeinoa/ iaoa?eaeueiuo oeaiiinoae, auyaeaiiuo i?e
eiaaioa?ecaoeee a oeaoiauo eeaaeiauo e iiaeeaaeaueo nienaieth; i?i/ea
iai?iecaiaeeoaeueiua ?anoiaeu.

Iiaeii ainiieueciaaoueny noaoueyie aiaeeoe/aneiai o/aoa
iauai?iecaiaenoaaiiuo ?anoiaeia, aeeth/aiiuie a aaaeiiinoue ? 12 e
aeo?iaeo-i?aea?o ? 10.

Nia?aiiua a oa/aiea ianyoea ia aeaaaoa n/aoa 25 iauai?iecaiaenoaaiiua
?anoiaeu iniai ii eaaeaeiio iiae?acaeaeaieth (iniiaiiio e
aniiiiaaoaeueiiio) a eiioea yoiai ianyoea iieiinoueth nienuaatho e
aeeth/atho a i?iecaiaenoaaiioth naaanoieiinoue i?iaeoeoeee (?aaio,
oneoa) iniiaiiai (Ae-o n/. 20, E-o n/. 25) eee aniiiiaaoaeueiiai (Ae-o
n/.23, E-o n/. 25) i?iecaiaenoa. Iaaeaeo aeaeaie ecaioaaeeaaaiie
i?iaeoeoeee (?aaio, oneoa) ?anoiaeu ?ani?aaeaeytho i?iii?oeeiiaeueii
o/aoiie oeaia auiouaiiie i?iaeoeoeee.

?ani?aaeaeythony iauai?iecaiaenoaaiiua ?anoiaeu i?iii?oeeiiaeueii
auiouaiiie i?iaeoeoeee a o/aoiuo oeaiao.

Inoaoea ii n/aoo 25 ia eiiaoe ianyoea ia auaaao.

O/ao iauaoicyenoaaiiuo ?anoiaeia. Ia?yaeo n i?yiuie cao?aoaie IAI
«Aeioeiee» ianao oaeea ?anoiaeu, eioi?ua ia iiaoo auoue i?yii e
iaiin?aaenoaaiii aeeth/aiu a cao?aou iniiaiiai i?iecaiaenoaa eiie?aoiuo
aeaeia i?iaeoeoeee (?aaio, oneoa), a /anoiinoe naycaiiua n i?aaiecaoeeae
oi?aaeaiey i?aaei?eyoeai, – iauaoicyenoaaiiua ?anoiaeu, eioi?ua
o/eouaatho ia iaeiieiaiiii n/aoa 26 (aeoeaiii
niae?aoaeueii-?ani?aaeaeeoaeueiii) .

Aiaeeoe/aneee o/ao iauaoicyenoaaiiuo ?anoiaeia no?ieony ii a?oiiai yoeo
?anoiaeia, a aioo?e a?oii — ii noaoueyi, /oi iicaieyao i?aaei?eyoeth
eiio?iee?iaaoue eniieiaiea niaou iauaoicyenoaaiiuo ?anoiaeia.

Ninoaa iauaoicyenoaaiiuo ?anoiaeia

A. ?anoiaeu ia oi?aaeaiea i?aaei?eyoeai:

E noaouea 1 «Ca?aaioiay ieaoa aiia?aoa oi?aaeaiey» ioiinyo iieaoo o?oaea
ia?niiaea oi?aaeaiey i?aaei?eyoeai a niioaaonoaee n iiiaieeaoo?ie
aeieaeiinoae, ioiinyueony e aiia?aoo oi?aaeaiey, n io/eneaieyie ia
nioeeaeueiia no?aoiaaiea e iaania/aiea yoiai ia?niiaea;

A noaoueth 2 «Eiiaiaee?iaee» aeeth/atho ?anoiaeu ii anai aeaeai
neoaeaaiuo eiiaiaee?iaie ?aaioieeia oi?aaeaiey a i?aaeaeao ii?i,
i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii, a oii /enea ?aaioieeia oi?aaeaiey
oeaoia.

A noaoueth 3 «I?aaenoaaeoaeueneea ?anoiaeu» aeeth/atho ?anoiaeu ii
i?eaio e ianeoaeeaaieth i?aaenoaaeoaeae ae?oaeo i?aaei?eyoee, i?eauaoeo
ia ia?aaiai?u aeey onoaiiaeaiey nio?oaeie/anoaa a i?aaeaeao ii?i,
i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii;

E noaouea 4 «Niaea?aeaiea iiaea?iie, aiaiece?iaaiiie e noi?iaeaaie
io?aiu» ioiinyo iieaoo o?oaea ia?niiaea aaooa?neie, iiaea?iie e
noi?iaeaaie io?aiu n io/eneaieyie ia nioeeaeueiia no?aoiaaiea e
iaania/aiea; noiiu, oiea/eaaaiua ae?oaei i?aaiecaoeeyi ca io?aio;
noieiinoue ec?anoiaeiaaiiuo ai?th/eo, niaci/iuo e eiuo iaoa?eaeia aeey
niaoeeaeueiiai aaoio?ainii?oa e iiaea?iuo iaoei; ?anoiaeu ia
niaea?aeaiea e ?aiiio iiaea?iiai iai?oaeiaaiey, ono?ienoa, eiaaioa?y;
eciin IAI neoaea io?aiu, a oaeaea iaioiaee?iaaiey e niaoeiaeaaeaeu,
auaeaaaaiuo ?aaioieeai io?aiu; i?i/ea ?anoiaeu;

E noaouea 5 «I?i/ea ?anoiaeu» ioiinyo ii/oiai-oaeaa?aoiua, oaeaoiiiua e
oeiia?aoneea ?anoiaeu ii i?aaei?eyoeth a oeaeii, aeeth/ay ?anoiaeu ia
yoe oeaee oeaoia, o/anoeia e ae?oaeo iiae?acaeaeaiee; noieiinoue
eaioeaey?neeo e /a?oaaeiuo i?eiaaeeaaeiinoae, oeiia?aoneeo e ia?aieaoiuo
?aaio; noieiinoue aeaii/iie i?iaeoeoeee aeey ioaeae i?aaei?eyoey;
?anoiaeu ia niaea?aeaiea eiiiooaoi?ia, aeeniao/a?neie nayce ii
i?aaei?eyoeth a oeaeii; ?anoiaeu ia niaea?aeaiea caeaiee e iiiauaiee
ioena i?aaei?eyoeai (ioiieaiea, inaauaiea, oai?eo, ?aiiio e o.i.);
?anoiaeu ia oaeouee ?aiiio eiaaioa?y, eaaeiaiai o?ainii?oa; ?anoiaeu ia
neoaeaaiua ?acuacaeu e niaea?aeaiea eaaeiaiai o?ainii?oa, i?i/ea
?anoiaeu ii oi?aaeaieth.

A. Iauaoicyenoaaiiua ?anoiaeu:

A noaoueth 6 «Niaea?aeaiea iauayenieoaoaoeeiiiiai ia?niiaea» aeeth/atho
iieaoo o?oaea ia?niiaea i?aaei?eyoey, ia ioiinyuaainy e aiia?aoo
oi?aaeaiey, n io/eneaieyie ia nioeeaeueiia no?aoiaaiea e iaania/aiea
yoiai ia?niiaea;

A noaoueth 7 «Neoaeaaiua eiiaiaee?iaee ?aaioieeia, ia ioiinyueony e
aiia?aoo oi?aaeaiey» aeeth/atho ?anoiaeu ii anai aeaeai neoaeaaiuo
eiiaiaee?iaie ?aai/eo, eiaeaia?ii-oaoie/aneeo ?aaioieeia e ia?niiaea
ae?oaeo eaoaai?ee, ia ioiinyueony e aiia?aoo oi?aaeaiey;

E noaouea 8 «Aii?oecaoeey iniiaiuo n?aaenoa» ioiinyo ia/eneaiiua ii
onoaiiaeaiiui ii?iai aii?oecaoeeiiiua io/eneaiey io ia?aiia/aeueiie
noieiinoe iauaoicyenoaaiiuo iniiaiuo n?aaenoa a i?aaeaeao ii?i,
onoaiiaeaiiuo caeiiiaeaoaeuenoaii;

E noaouea 9 «Niaea?aeaiea e ?aiiio caeaiee, nii?oaeaiee e eiaaioa?y
oicyenoaaiiiai iacia/aiey» ioiinyo ana ?anoiaeu ia niaea?aeaiea a
eni?aaiii ninoiyiee iauaoicyenoaaiiuo iniiaiuo n?aaenoa e eo
yenieoaoaoeeth; iieaoo o?oaea ?aai/eo, oeaio?aeueiuo neeaaeia e
eeaaeiaueeia, ?aai/eo, ianeoaeeaathueo iiiauaiey, n io/eneaieyie ia
nioeeaeueiia no?aoiaaiea e iaania/aiea ?aai/eo; ieaoo ca a?aiaeiaaiiua
caeaiey e iiiauaiey iauaoicyenoaaiiiai iacia/aiey; noieiinoue
iaoa?eaeia, ec?anoiaeiaaiiuo ia oai?eo iniiaiuo n?aaenoa e iiiauaiee,
oiieeai aeey ioiieaiey, yeaeo?iyia?aee aeey inaauaiey; cao?aou ia
aiciauaiea eciina e ?aiiio IAI; ?anoiaeu ia ana aeaeu ?aiiioa caeaiee,
nii?oaeaiee e eiaaioa?y iauaoicyenoaaiiiai iacia/aiey, auiieiyaiiai
nianoaaiiuie neeaie e n?aaenoaaie eee noi?iiieie i?aaiecaoeeyie;

A noaoueth 10 «Eniuoaiey, iiuou, enneaaeiaaiey, ecia?aoaoaeuenoai e
oaoie/aneea oniaa?oainoaiaaiey» aeeth/atho cao?aou ia eniuoaiey, iiuou e
enneaaeiaaiey, iieaoo aiaeecia, i?ia e ae?oaeo ?aaio, auiieiaiiuo
noi?iiieie i?aaiecaoeeyie; ?anoiaeu ia ecia?aoaoaeuenoai, oaoie/aneea
oniaa?oainoaiaaiey e ?aoeeiiaeecaoi?neea i?aaeeiaeaiey
iauaoicyenoaaiiiai oa?aeoa?a; aiciaa?aaeaeaiey aaoi?ai, iieaoo
yenia?oec, ecaioiaeaiea iiaeaeae e ia?acoeia, eniuoaiey ecia?aoaiee e
oaoie/aneeo oniaa?oainoaiaaiee;

A noaoueth 11 «Io?aia o?oaea» aeeth/atho cao?aou ia io?aio o?oaea aeey
iauaoicyenoaaiiuo oeaeae, ia eiathueo oa?aeoa?a eaieoaeueiuo aeiaeaiee.
E iei, a /anoiinoe, ioiinyo: ?anoiaeu ia iaania/aiea aaciianiinoe
o?oaea, i?iecaiaenoaaiioth naieoa?eth e i?i/ea ia?ii?eyoey;

E noaouea 12 «Iiaeaioiaea eaae?ia» ioiinyo ?anoiaeu ia iiaeaioiaeo eee
iiauoaiea eaaeeoeeaoeee eaae?ia, o.a. ?anoiaeu ia i?iecaiaenoaaiiia
iao/aiea iiauo ?aaioieeia e iiauoaiea eaaeeoeeaoeee ?aaioieeia anao
niaoeeaeueiinoae e i?ioannee ia noi?iia; ?anoiaeu ia eiiaiaee?iaee a
ae?oaea ai?iaea aeey iao/aiey e iiauoaiey eaaeeoeeaoeee;

A noaoueth 13 «I?aaieciaaiiue iaai? ?aai/ae neeu» aeeth/atho ?anoiaeu,
naycaiiua n i?aaieciaaiiui iaai?ii ?aai/ae neeu, i?aaeoniio?aiiua
aeaenoaothuei caeiiiaeaoaeuenoaii e ooaa?aeaeaiiie niaoie;

E noaouea 14 «I?i/ea iauaoicyenoaaiiua ?anoiaeu» ioiinyo ?anoiaeu, ia
aioaaeoea ie a iaeio ec ia?a/eneaiiuo auoa noaoae: io/eneaiey,
auiea/eaaaiua ia iniiaaiee noaeaaiuo ?aoaiee, auianaiiuo aei oaeouaai
aiaea, iiniaey ii iao?oaeiniiniaiinoe, aicieeoae aneaaenoaea
i?iecaiaenoaaiiie o?aaiu; ?anoiaeu ia niaea?aeaiea aeaaeo?iiai
o?ainii?oa e aaoiiaoei niaoeeaeueiiai iacia/aiey (e?iia neoaeaaiuo
eaaeiauo) i?e oeaio?aeueiuo neoaeaao.

A. Nai?u e io/eneaiey:

E noaouea 15 «Iaeiae, nai?u e i?i/ea iaycaoaeueiua ieaoaaee» ioiinyo
?anoiaeu ia iieaoo iaeiaia a niioaaonoaee n aeaenoaothuei
caeiiiaeaoaeuenoaii, aeeth/aaiua a naaanoieiinoue i?iaeoeoeee (?aaio,
oneoa), ainiioeeiu.

A oa/aiea ianyoea ana iauaoicyenoaaiiua ?anoiaeu niae?atho ia aeaaaoa
n/aoa 26 n e?aaeeoa ?aciuo n/aoia a caaeneiinoe io oa?aeoa?a ?anoiaeia
(02, 05, 10, 23, 31, 50, 51, 52, 60, 67, 68, 69, 70, 71, 76, 97 e ae?.),
a a eiioea ianyoea iauaoicyenoaaiiua ?anoiaeu nienuaathony ia n/aoa
90.2.1

I?eieiay o/aoioth iieeoeeo ia i?aaenoiyuee aiae, IAI «Aeioeiee» naii
ii?aaeaeyao ii?yaeie nienaiey iauaoicyenoaaiiuo ?anoiaeia.

2.5 Naiaeiue o/ao cao?ao ia i?iecaiaenoai i?iaeoeoeee

Aooaaeoa?neia iaiauaiea cao?ao ia i?iecaiaenoai inouanoaeytho ia IAI
«Aeioeiee» aaeaiany/ii ia n/aoao neioaoe/aneiai e aiaeeoe/aneiai o/aoa
ecaea?aeae i?iecaiaenoaa. A eiia/iii eoiaa ana i?iecaiaenoaaiiua cao?aou
niae?athony ia n/aoao iniiaiiai e aniiiiaaoaeueiiai i?iecaiaenoa, /oi
iicaieyao ii?aaeaeeoue naaanoieiinoue i?iaeoeoeee.

Ia IAI «Aeioeiee» aooaaeoa?neee o/ao aaaeaony ii aeo?iaeueii-i?aea?iie
oi?ia o/aoa n i?eiaiaieai eiiiuethoa?iie oaoieee (i.3 O/aoiie iieeoeee
i?aaei?eyoey).

I?e aeo?iaeueii-i?aea?iie oi?ia o/aoa naiaeiue o/ao cao?ao ia
i?iecaiaenoaa inouanoaeytho a aeo?iaea-i?aea?a ? 10. Iniiaaieai aeey
caienae a aeo?iae-i?aea? ? 10 neoaeao eoiaiaua aeaiiua aaaeiiinoae o/aoa
cao?ao oeaoia (o. ? 12), o/aoa cao?ao ianeoaeeaathueo i?iecaiaenoa e
oicyenoa (o. ? 13), o/aoa iioa?ue a i?iecaiaenoaa (o. ? 14), o/aoa
iauaoicyenoaaiiuo ?anoiaeia, ?anoiaeia aoaeoueo ia?eiaeia e
aiai?iecaiaenoaaiiuo ?anoiaeia (o. ? 15) e ae?.

Oeacaiiua aaaeiiinoe ninoaaeytho ia iniiaaiee aaaeiiinoae e
?ac?aaioi/iuo oaaeeoe ?ani?aaeaeaiey nu?uey e iaoa?eaeia, ca?aaioiie
ieaou, oneoa aniiiiaaoaeueiuo i?iecaiaenoa e iai?iiuoeaiiuo oicyenoa,
?an/aoia ii aii?oecaoeeiiiui io/eneaieyi, eenoeia-?anoeo?iaie ii i?i/ei
aeaiaaeiui ?anoiaeai.

A aeo?iaea-i?aea?a ? 10 io?aaeatho ana i?iecaiaenoaaiiua cao?aou ii eo
yeaiaioai n e?aaeeoa niioaaonoaothueo iaoa?eaeueiuo e ?an/aoiuo n/aoia.
I?e yoii a aeo?iae-i?aea? ? 10 caienuaatho eeoue oa noiiu e?aaeeoiauo
iai?ioia iaoa?eaeueiuo e ?an/aoiuo n/aoia, eioi?ua ioiinyony a aeaaao
iaeiiai ec n/aoia cao?ao ia i?iecaiaenoai.

A aeo?iaea-i?aea?a ? 10 io?aaeatho oaeaea ana aioo?aiiea iai?iou ii
n/aoai cao?ao ia i?iecaiaenoai. A aeo?iaea-i?aea?a ? 10 eniieuecoaony
oaoiaoiay oi?ia caienae cao?ao ia i?iecaiaenoai, /oi iaania/eaaao
iieo/aiea naiaeiuo aeaiiuo i cao?aoao – e ii ioaeaeueiui yeaiaioai
cao?ao, e ii noaoueyi eaeueeoeyoeee.

AEo?iae-i?aea? ? 10 aeeth/aao a naay o?e ?acaeaea: 1 «Cao?aou ia
i?iecaiaenoai», 2 «?an/ao cao?ao ii yeiiiie/aneei yeaiaioai», 3 «?an/ao
naaanoieiinoe oiaa?iie i?iaeoeoeee».

Aeaaiui ec ieo yaeyaony ia?aue ?acaeae, a eioi?ii naiaeyony aeaiiua i
cao?aoao ia i?iecaiaenoai ii i?aaei?eyoeth a oeaeii. Aai caiieiytho ia
iniiaaiee eoiaiauo aeaiiuo aaaeiiinoae ?12,15.

A ?acaeaea «Cao?aou ia i?iecaiaenoai» i?aaeaea anaai io?aaeathony
e?aaeeoiaua iai?iou ii n/aoai iaoa?eaeueiuo oeaiiinoae, ?an/aoia ii
nioeeaeueiiio no?aoiaaieth, ?an/aoia n ?aai/eie e neoaeaueie, ?aca?aa
i?aaenoiyueo ?anoiaeia e ieaoaaeae, aii?oecaoeeiiiiai oiiaea, iaaeinoa/
e iioa?ue io ii?/e oeaiiinoae e iai?iiuoeaiiuo i?iecaiaenoa e oicyenoa a
eo acaeiinayce ni n/aoaie cao?ao ia i?iecaiaenoai. E?aaeeoiaua iai?iou
ii iacaaiiui n/aoai, i?aaenoaaeythuea niaie i?iecaiaenoaaiiua cao?aou ii
eo yeaiaioai, io?aaeathony a aeo?iaea-i?aea?a ? 10 a ei??aniiiaeaioeee n
aeaaaoii neaaeothueo n/aoia cao?ao ia i?iecaiaenoai: iniiaiiai
i?iecaiaenoaa, iieooaa?eeaoia nianoaaiiiai i?iecaiaenoaa,
aniiiiaaoaeueiiai i?iecaiaenoaa, ?anoiaeia ii niaea?aeaieth e
yenieoaoaoeee iai?oaeiaaiey, iauaoeaoiauo ?anoiaeia, iauacaaiaeneeo
?anoiaeia e ?anoiaeia aoaeoueo ia?eiaeia. *anoue cao?ao, e?iia oiai,
iiaeao auoue ioianaia ia aeaaao n/aoa ?aca?aa i?aaenoiyueo ?anoiaeia e
ieaoaaeae.

Aeey auyaeaiey anae noiiu cao?ao ia i?iecaiaenoai a aeo?iaea-i?aea?a ?
10 a ia?aue ?acaeae aianenoaiii caienuaatho noiiu i?iecaiaenoaaiiuo
?anoiaeia ec ae?oaeo aeo?iaeia-i?aea?ia, aaaeoueony iainiaeaiii ii
e?aaeeoo n/aoia eannu, ?an/aoiiai n/aoa, ?an/aoia n iinoaaueeaie e
iiae?yae/eeaie (ca yia?aeth, iieo/aiioth ni noi?iiu), ?an/aoia n
iiaeio/aoiuie eeoeaie e o.i.

A eiioea ?acaeaea iiaen/eouaatho eoiae ii aa?oeeaee e ai?eciioaee. Eoiae
iiaeaiaeyo ii aeaoi no?ieai: ii yeaiaioai e ii eiiieaeniui noaoueyi.
Aeey iieo/aiey iauae noiiu cao?ao ia i?iecaiaenoai ii yeaiaioai
eneeth/atho aioo?aiiea iai?iou.

?acaeaeu 2 e 3 aeo?iaea-i?aea?a ? 10 eae oaeiaua ia ?ann/eouaatho, o. e.
aeaiiua ec yoeo ?acaeaeia ia aeeth/athony ie a iaeei o/aoiue ?aaeno?.
I?iaeieaeaieai aeo?iaea-i?aea?a ? 10 yaeyaony aeo?iae-i?aea? ? 10/1. A
iai aaaeoo neioaoe/aneee o/ao cao?ao, ia aeeth/aaiuo a
i?iecaiaenoaaiioth naaanoieiinoue oiaa?iie i?iaeoeoeee (cao?aou ii
ioa?ocea e ?aaeecaoeee i?iaeoeoeee, ?anoiaeu ii ?aiiioo iniiaiuo
n?aaenoa e ae?.).

Caiene a aeo?iae-i?aea? ? 10/1 aiinyo n e?aaeeoa oao aea n/aoia, /oi e a
aeo?iae-i?aea? ? 10. Iinea iiaen/aoa e?aaeeoiauo iai?ioia a
aeo?iaea-i?aea?a ? 10/1 a iaai ia?aiinyo eoiaiaua e?aaeeoiaua iai?iou
aeo?iaea-i?aea?a ? 10 e iiaen/eouaatho iauea eoiae e?aaeeoiauo iai?ioia
ii niioaaonoaothuei iai?ioai. Yoe iauea eoiae iaieo aeo?iaeia caoai
?aciinyony ii n/aoai Aeaaiie eieae.

?enoiie 4. Noaia o/aoa cao?ao ia i?iecaiaenoai ia IAI «Aeioeiee»

3 I?aaeeiaeaiey ii niaa?oainoaiaaiea o/aoa cao?ao ia IAI «Aeioeiee»

Ianiio?y ia oi, /oi aooaaeoa?ey i?aaei?eyoey iniauaia eiiiuethoa?iie
oaoieeie, iiiaea aeaiiua i?iaeieaeatho ia?aaaouaaoueny a?o/ioth, a yoi
nouanoaaiii nieaeaao nei?inoue auiieiaiey aeaiiuo iia?aoeee, e naiia
aeaaiia – i?aaeeueiinoue ?an/aoia e ioi?ieaiey aoiaa.

A ianoiyuaa a?aiy oaea aieueoeinoai i?aaei?eyoee ia?aoei ia
aaoiiaoece?iaaiiua i?ia?aiiu oe?iu «1N» e oniaoii a ieo ?aaioatho, a ia
IAI «Aeioeiee» iiea ooieoeeiie?otho ianiaa?oaiiua i?ia?aiiu
?ac?aaio/eeia nianoaaiiiai au/eneeoaeueiiai oeaio?a, e ianeoaeeaathony
eie aea, /oi iaiiiai nieaeaao yooaeoeaiinoue eo eniieueciaaiey; iiyoiio
IAI «Aeioeiee» oaea caeeth/ee aeiaiai? ia onoaiiaeo i?ia?aiiu «1N
I?aaei?eyoea» e oaea ia/aeny nai? aeaiiuo aeey oi?ie?iaaiey i?ia?aiiu
iiae niaoeeoe/aneia i?iecaiaenoai.

Caaeyaeuaay aia?aae, iiaeii ii?aaeaeeoue nouanoaaiioth ?acieoeo a
eniieueciaaiee i?ia?aii nianoaaiiiai i?iecaiaenoaa e i?ia?aiiu oe?iu
«1N».

Ai-ia?auo, a i?ia?aiiao nianoaaiiie ?ac?aaioee aiieia aiciiaeii
«iiaeiaiaoue» oeeo?u, /oi a «1N» naeaeaoue iaeuecy, oae eae eni?aaeaiiay
iaeiei aooaaeoa?ii oeeo?a iiaeeyao ia ana inoaeueiua aeieoiaiou ae?oaeo
aooaaeoa?ia;

Ai-aoi?uo, a nenoaia «1N» inouanoaeyaony iiiaeanoai iaiauaiiuo
i?ioeaaeo? aioo?aiiaai eiio?iey, eiaaea a nianoaaiiuo i?ia?aiiao
eiio?ieue aaaeao nianoaaiii aooaaeoa?, caieiathueeny ?an/aoii a aeaiiie
i?ia?aiia;

A-o?aoueeo, i?ia?aiia «1N» aieaa cae?uoa io ianaieoeeiie?iaaiiiai
aeinooia, /ai i?ia?aiiu IAI «Aeioeiee», a eioi?ua iiaeii aieoe aac
«iinoi?iiieo aeac», e ieeoi ia yoii ia ociaao.

E, a-/aoaa?ouo, eiiiuethoa?iay nenoaia «1N» aeaao aieueooth
aiciiaeiinoue aaeieieno?aoeee ioeaieaaoue e eiio?iee?iaaoue
aeayoaeueiinoue i?aaei?eyoey, o.e. aeey auai?ee aeaiiuo iiiaaeiaeony
iaiiiai iaiueoa oneeee e a?aiaie.

Oaeaea aeey nai?a aieaa oi/iuo e naiaa?aiaiiuo aeaiiuo i cao?aoao a
aooaaeoa?eth i?aaei?eyoey ?aeiiaiaeoaony:

– anai ioaaonoaaiiui eeoeai ioaeii naiaa?aiaiii naeaaaoue io/aoiua
aeaiiua, ii a?aoeeo aeieoiaioiiai?ioa;

– a oeaoao IAI «Aeioeiee» aieaa ?aoeeiiaeueii eniieueciaaoue nu?uea e
oiaeiaeo aeey i?iecaiaenoaa iaaeeeaiaioia, ecaaaeaiea ia?a?anoiaea
iaoa?eaeia;

– ecaaaeaiea aeiiouaiey a?aea, eae a i?iecaiaeeiie i?iaeoeoeee, oae e a
oiaeiaea aeey iaa (iai?eia?, ia/aoue ia/ae aeey oaaeaoie n i?iiouaiiie
no?ieie «Aa?a/ue io aeaoae» yaeyaony i?e/eiie aeey oie/oiaeaiey ia?oee);

– aieaa ouaoaeueiue aioo?aiiee eiio?ieue ca ea/anoaii eniieuecoaiiai a
i?iecaiaenoaa nu?uey;

– ioaeaeo iaoa?eaeueii-oaoie/aneiai niaaaeaiey caeeth/aoue aeiaiai?a n
iaeaieaa ecaanoiuie e aeia?iniaanoiuie iinoaaueeaie, ai ecaaaeaiea
iinooieaiey ia caaiae ieceiea/anoaaiiiai nu?uey;

– iinoaaueeai aieaa no?iai niaethaeaoue n?iee e oneiaey iinoaaee nu?uey
e iaoa?eaeia;

– aieaa no?iaee eiio?ieue ca ioa?oceie aioiaie i?iaeoeoeee IAI
«Aeioeiee», aeinoaaea aa iieoiaoaeth e i?aaeioa?auaiea aa aica?aoa ii
eaeei-eeai i?e/eiai.

?aoathuei oneiaeai nieaeaiey naaanoieiinoe neoaeeo iai?a?uaiue
oaoie/aneee i?ia?ann. Aiaae?aiea iiaie oaoieee, eiiieaeniay iaoaiecaoeey
e aaoiiaoecaoeey i?iecaiaenoaaiiuo i?ioeannia, niaa?oainoaiaaiea
oaoiieiaee, aiaae?aiea i?ia?anneaiuo iaoa?eaeia oaeaea iicaieytho
cia/eoaeueii nieceoue naaanoieiinoue i?iaeoeoeee.

Nieaeaiea naaanoieiinoe i?iaeoeoeee iaania/eaaaony i?aaeaea anaai ca
n/ao iiauoaiey i?iecaiaeeoaeueiinoe o?oaea. N ?inoii
i?iecaiaeeoaeueiinoe o?oaea nie?auathony cao?aou o?oaea a ?an/aoa ia
aaeeieoeo i?iaeoeoeee, a neaaeiaaoaeueii, oiaiueoaaony e oaeaeueiue aan
ca?aaioiie ieaou a no?oeoo?a naaanoieiinoe.

Caeeth/aiea

Iniiaiie oeaeueth aeaiiie eo?niaie ?aaiou yaeyaony ?anniio?aiea e
iieo/aiea ciaiee i cao?aoao ia i?iecaiaenoai i?iaeoeoeee i?aaei?eyoee,
iaoiaeao o/aoa cao?ao e eaeueeoee?iaaiey naaanoieiinoe i?iecaaaeaiiie
i?iaeoeoeee. Aacie enneaaeiaaiey iineoaeeee, a iniiaiii, o/aaieee e
o/aaiua iiniaey ii aaaeaieth o/aoa cao?ao, iaai? ii?iaoeaiuo
aeieoiaioia, a oaeaea ?yae noaoae ec niaoeeaeece?iaaiiuo aeo?iaeia.

Iiie auee ?anniio?aiu iiiyoey cao?ao e eo eeanneoeeaoeey, naaanoieiinoue
i?iaeoeoeee e eaeueeoee?iaaiea, inaauaiu iaoiaeu o/aoa cao?ao ia
i?iecaiaenoai. Ia i?eia?a IAI «Aeioeiee» ?anniio?aia i?aaiecaoeey o/aoa
i?yiuo cao?ao e eniieuecoaiua yoei i?aaei?eyoeai iaoiaeu o/aoa,
?acia?aia iaoiaeeea naiaeiiai o/aoa cao?ao ia i?iecaiaenoai, aeaiu
i?aaeeiaeaiey ii niaa?oainoaiaaieth o/aoa cao?ao ia IAI «Aeioeiee».

Cao?aou a aeayoaeueiinoe i?aaei?eyoey ea?atho i/aiue aieueooth ?ieue,
aaaeue any aeayoaeueiinoue i?aaei?eyoee naycaia n iio?aaeaieai nu?uey e
?ano?nia. Aeaaiia iacia/aiea o/aoa cao?ao – eiio?ieue ca
i?iecaiaenoaaiiie aeayoaeueiinoueth e oi?aaeaiea cao?aoaie ia aa
inouanoaeaiea. Aeey iiaen/aoa noiiu anao ?anoiaeia eo i?eaiaeyo e
aeaiaaeiiio iieacaoaeth a aeaea naaanoieiinoe. Ii?aaeaeaiea
naaanoieiinoe – i/aiue neiaeiue o/aoiue i?ioeann, o/eouaathuee
io?aneaaoth niaoeeoeeo i?aaei?eyoey (a aeaiiii i?eia?a eo?niaie ?aaiou –
i?iecaiaenoai eaea?noaaiiuo n?aaenoa).

Eiay ia i?aaei?eyoee ?acaeoea oi?aaeai/aneiai o/aoa, noaiiaeony aieaa
oi/iui eco/aiea cao?ao ia i?iecaiaenoai, eae aeaaiui iauaeoii
oi?aaeai/aneiai aiaeeca, e neaaeiaaoaeueii, iiauoaiea i?aaeeueiinoe
ia?aaioee eioi?iaoeee, iieo/aiiie ec io/aoia aooaaeoa?ee aeey i?eiyoey a
aeaeueiaeoai i?aaeeueiuo oi?aaeai/aneeo ?aoaiee, e aeeyiea eo ia
aeaeueiaeoaa ?acaeoea i?aaei?eyoey.

Nienie eniieueciaaiiuo enoi/ieeia

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31. Iniiau oi?aaeai/aneiai o/aoa. Aaeaiia I. A, ?iaoeaiei O. I, Aio/eaaa
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32. Ianueei A. E. Aooaaeoa?neee oeiainiaue o/ao, o/aaiia iiniaea. I.;
Eii?on, 2005 a.

33. ?eoa? AE. Aooaaeoa?neee o/ao: oai?ey e i?aeoeea. I.; Oeiainu e
noaoenoeea, 2000 a

34. Nieieia A. TH. Oi?aaeai/aneee o/ao iaeeaaeiuo ?anoiaeia. I.; Oeiainu
e noaoenoeea, 1999 a

35. Ninoaa cao?ao ii i?iecaiaenoao e ?aaeecaoeee i?iaeoeoeee (?aaio,
oneoa), aeeth/aaiuo a naaanoieiinoue i?iaeoeoeee (?aaio, oneoa), e
ii?yaeie oi?ie?iaaiey oeiainiauo ?acoeueoaoia. Niaoeeaeueiia i?eeiaeaiea
e aeo?iaeo «Oeiainu». I.; Oeiia?aoey Ieienoa?noaa oeiainia ?inneeneie
Oaaea?aoeee, 1992 a

36. Ninoaa e o/ao cao?ao, aeeth/aaiuo a naaanoieiinoue: io?aneaaua
iniaaiiinoe, iaeiaiiaeiaeaiea. Ii?iaoeaiua aeieoiaiou. Eiiiaioa?ee.
Ninoaaeoaeue Oiaeaea?iai O. A. I.; Iaaeaeoia?iaeiue oeaio?
oeiainiai-yeiiiie/aneiai ?acaeoey, 1997 a

37. Oeiainiaue o/ao, iiae ?aae i?io. Aaoueiaia A. A. I.; Oeiainu e
noaoenoeea, 2003 a

38. Oi?aaeai/aneee o/ao, o/aaiia iiniaea, iiae ?aae Oa?aiaoa A. Ae. I.;
EAe OAE I?ann, 2001 a

39. Oi?aaeai/aneee o/ao e aiaeec cao?ao ia i?iecaiaenoai i?iaeoeoeee,
Aeaniaa I. N. Iao/iue yeaeo?iiiue aeo?iae EoaAAO ? 8 (16), 2005 a

40. Oa?aiao A. Ae. Oi?aaeai/aneee o/ao. I.; EAe OAE-I?ANN, 2005 a

41. AEo?iae «Aooaaeoa?neia i?eeiaeaiea» ? 18, iae 2002 a

42. AEo?iae «Aooaaeoa?neee o/ao» ? 4, 2007 a

43. AEo?iae «Eiinoeueoaio aooaaeoa?a» ? 3, 1999 a

44. AEo?iae «Yeiiiieea e aeeciue» ? 31, 1997 a

45. Ni?aai/ii-i?aaiaay nenoaia «Aa?aio»

46. Yeaeo?iiiay aa?ney aa?aoi?a «I?aeoe/aneay yioeeeeiiaaeey
aooaaeoa?a».

47. O/aoiay iieeoeea IAI «Aeioeiee»

48. Ia?ae/iua aeieoiaiou IAI «Aeioeiee»

1. O/aoiay iieeoeea IAI «Aeioeiee»

2. Naiaeiay aaaeiiinoue ii ?an/aoo aii?oecaoeee iniiaiuo n?aaenoa e
iaiaoa?eaeueiuo aeoeaia

3. Aaaeiiinoue ?anoiaea e ?ani?aaeaeaiey ca?ieaou e io/eneaiee ia
nioeeaeueiia no?aoiaaiea

4. Naiaeiay aaaeiiinoue cao?ao

5. Aaaeiiinoue ? 12

6. Aaaeiiinoue ? 12a

7. Aaaeiiinoue ? 13

8. Aaaeiiinoue ? 15

9. Naiaeiay aaaeiiinoue ca ianyoe ii n/aoo 10-2

10. Io/aoiay eaeueeoeyoeey ca ianyoe ii oeaoo ? 16

11. Iieiay io/aoiay eaeueeoeyoeey (naaanoieiinoue) ca ianyoe ii
oaaeaoeai oao?aoeeeeeia a/oe

12. ?ac?aaioi/iay oaaeeoea ? 9

13. AEo?iae-i?aea? ? 10

14. AEo?iae-i?aea? ? 10/1

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