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Затраты как объект управленческого учета

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EO?NIAAss ?AAIOA

Cao?aou eae iauaeo

oi?aaeai/aneiai o/aoa

Eniieieoaeue:

Iao/iue ?oeiaiaeeoaeue:

Niaea?aeaiea

Aaaaeaiea

1. Iiiyoea cao?ao, eo eeanneoeeaoeey.

2. Eeanneoeeaoeey cao?ao aeey ii?aaeaeaiey naaanoieiinoe e ioeaiee
caiania.

3. Eeanneoeeaoeey cao?ao aeey i?eiyoey ?aoaiee e ieaie?iaaiey, eiio?iey
e ?aaoee?iaaiey.

4. Oi?aaeaiea cao?aoaie ia i?iecaiaenoai.

5. O/ao e ioeaiea inoaoeia iacaaa?oaiiiai i?iecaiaenoaa.

6. I?aaiecaoeey o/aoa cao?ao ia i?aaei?eyoee *a?iianeea OeYII.

Caeeth/aiea.

Nienie eeoa?aoo?u.

I?eeiaeaiey.

Aaaaeaiea

Eae ecaanoii, i?ioeann i?iecaiaenoaa i?aaenoaaeyao niaie niaieoiiinoue
oicyenoaaiiuo iia?aoeee, naycaiiuo n nicaeaieai aioiaie i?iaeoeoeee,
auiieiaieai ?aaio e ieacaieai oneoa. A i?ioeanna nicaeaiey i?iaeoeoeee
ii?aaeaeyaony oaeoe/aneay naaanoieiinoue, aeeth/athuay noiio cao?ao ia
aa ecaioiaeaiea, oaeei ia?acii, naaanoieiinoue – yoi au?aaeaiiua a
aeaiaaeiie oi?ia oaeouea cao?aou i?aaiecaoeee ia i?iecaiaenoai e nauo
i?iaeoeoeee.

Cao?aou ea?atho aieueooth ?ieue a aeayoaeueiinoe i?aaiecaoeee. Io
aaee/eiu cao?ao caaeneo oeiainiaue ?acoeueoao io i?iaeaaee aioiaie
i?iaeoeoeee, auiieiaiey ?aaio, oneoa. Aaaeue oeiainiaue ?acoeueoao
ii?aaeaeytho eae ?acieoeo iaaeaeo au?o/eie io i?iaeaaee i?iaeoeoeee aac
au/aoia, i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii e cao?aoaie ia aa
i?iecaiaenoai e ?aaeecaoeeth. Oae eae cao?aou, naycaiiua n
i?iecaiaenoaii e i?iaeaaeae i?iaeoeoeee, ieacuaatho iaiin?aaenoaaiiia
aeeyiea ia naaanoieiinoue. Ia?a/aiue cao?ao no?iai ?aaeaiaioe?iaai. N
yoeo iiceoeee oaia aeaiiie eo?niaie ?aaiou yaeyaony aeooaeueiie.

Oeaeueth aeaiiie eo?niaie ?aaiou yaeyaony eco/aiea cao?ao eae iniiaiiai
iauaeoa oi?aaeai/aneiai o/aoa. . Aeey auiieiaiey iinoaaeaiiie oeaee
iaiaoiaeeii ?aoeoue neaaeothuea caaea/e:

1) aeaoue iiiyoea cao?aoai e eeanneoeoee?iaaoue eo;

2) ?anniio?aoue oi?aaeaiea cao?aoaie ia i?iecaiaenoai;

3) eco/eoue i?aaiecaoeeth o/aoa i?iecaiaenoaaiiuo cao?ao ia
oai?aoe/aneii e i?aeoe/aneii o?iaiyo.

Iauaeoii enneaaeiaaiey aua?aii i?aaei?eyoea *eoeineea
yeaeo?iiaoaie/aneea ianoa?neea – oeeeae *eoeineie oaieueiie eiiiaiee.
Ia?eiae enneaaeiaaiey – yiaa?ue – naioya?ue 2002 aiaea.

1. Iiiyoea cao?ao, eo eeanneoeeaoeey

Cao?aou aeeaiai e iaauanoaeaiiiai o?oaea ia i?iecaiaenoai e ?aaeecaoeeth
i?iaeoeoeee (?aaio, oneoa) iacuaatho ecaea?aeeaie i?iecaiaenoaa. A
ioa/anoaaiiie i?aeoeea aeey oa?aeoa?enoeee anao ecaea?aeae i?iecaiaenoaa
ca ii?aaeaeaiiue ia?eiae i?eiaiytho oa?iei «cao?aou ia i?iecaiaenoai».

*anoi a yeiiiie/aneie eeoa?aoo?a oa?iei «cao?aou» ioiaeaeanoaeyaony n
iiiyoeai «?anoiaeu». Iaeiaei aieaa aieiaoaeueiia eco/aiea yoeo eaoaai?ee
naeaeaoaeuenoaoao ia eo na?ueaciii ?acee/ee. A niioaaonoaee n
Iaaeaeoia?iaeiuie noaiaea?oaie aooaaeoa?neiai o/aoa ?anoiaeu aeeth/atho
a naay oauoee e cao?aou, eioi?ua aicieeatho a oiaea iniiaiie
aeayoaeueiinoe i?aaei?eyoey. Iie, eae i?aaeei, i?eieiatho oi?io iooiea
eee oiaiueoaiey aeoeaa. ?anoiaeu i?eciathony a io/aoa i i?eaueyo e
oauoeao ia iniiaaiee iaiin?aaenoaaiiie nayce iaaeaeo iiianaiiuie
cao?aoaie e iinooieaieyie ii ii?aaeaeaiiui noaoueyi aeioiaea. Oaeie
iiaeoiae iacuaaaony niioaaonoaeai aeioiaeia e ?anoiaeia. A aooaaeoa?neii
o/aoa ana aeioiaeu aeieaeiu niioiineoueny n cao?aoaie ia eo iieo/aiea,
iacuaaaiuie ?anoiaeaie. Yoi ninoieo a oii, /oi cao?aou aeieaeiu
iaeaieeaaoueny ia n/aoao 10 «Iaoa?eaeu», 02 «Aii?oecaoeey», 70 «?an/aou
ii iieaoa o?oaea», caoai ia n/aoao 20 «Iniiaiia i?iecaiaenoai», 43
«Aioiaay i?iaeoeoeey» e ia nienuaaoueny ia n/aoa i?iaeaae, aei oao ii?,
iiea i?iaeoeoeey, oiaa?u, oneoae, n eioi?uie iie naycaiu, ia aoaeoo
?aaeeciaaiu. Eeoue a iiiaio i?iaeaaee i?aaei?eyoea i?eciaao naie
aeioiaeu e naycaiioth n ieie /anoue cao?ao – ?anoiaeu.

Aieueoia cia/aiea aeey i?aaeeueiie i?aaiecaoeee o/aoa cao?ao eiaao eo
iao/ii iainiiaaiiay eeanneoeeaoeey. Cao?aou ia i?iecaiaenoai a?oiie?otho
ii ianoo eo aicieeiiaaiey, iineoaeyi cao?ao e aeaeai ?anoiaeia.

Ii ianoo aicieeiiaaiey cao?aou a?oiie?otho ii i?iecaiaenoaai, oeaoai,
o/anoeai e ae?oaei no?oeoo?iui iiae?acaeaeaieyi i?aaei?eyoey. Oaeay
a?oiie?iaea cao?ao iaiaoiaeeia aeey i?aaiecaoeee o/aoa ii oeaio?ai
ioaaonoaaiiinoe e ii?aaeaeaiey i?iecaiaenoaaiiie naaanoieiinoe
i?iaeoeoeee (?aaio, oneoa).

Iineoaeyie cao?ao iacuaatho aeaeu i?iaeoeoeee (?aaio, oneoa)
i?aaei?eyoey, i?aaeiacia/aiiua aeey i?iaeaaee. Yoa a?oiie?iaea
iaiaoiaeeia aeey ii?aaeaeaiey naaanoieiinoe i?iaeoeoeee.

Ii aeaeai cao?aou a?oiie?othony: ii yeiiiie/anee iaeii?iaeiui yeaiaioai
e ii noaoueyi eaeueeoeyoeee.

A oi?aaeai/aneii o/aoa eeanneoeeaoeey cao?ao aanueia ?aciiia?acia e
caaeneo io oiai, eaeoth oi?aaeai/aneoth caaea/o iaiaoiaeeii ?aoeoue. E
iniiaiui caaea/ai oi?aaeai/aneiai o/aoa ioiinyo:

– ?an/ao naaanoieiinoe i?iecaaaeaiiie i?iaeoeoeee e ii?aaeaeaiea ?acia?a
iieo/aiiie i?eauee;

– i?eiyoea oi?aaeai/aneiai ?aoaiey e ieaie?iaaiey;

– eiio?ieue e ?aaoee?iaaiea i?iecaiaenoaaiiie aeayoaeueiinoe oeaio?ia
ioaaonoaaiiinoe.

?aoaieth eaaeaeie ec iacaaiiuo caaea/ niioaaonoaoao naiy eeanneoeeaoeey
cao?ao. Oae, aeey ?an/aoa naaanoieiinoe i?iecaaaeaiiie i?iaeoeoeee e
ii?aaeaeaiey ?acia?a iieo/aiiie i?eauee cao?aou eeanneoeoee?otho ia:

– aoiaeyuea e enoaeoea;

– i?yiua e einaaiiua;

– iniiaiua e iaeeaaeiua;

– aoiaeyuea a naaanoieiinoue i?iaeoeoeee (i?iecaiaenoaaiiua) e
aiai?iecaiaenoaaiiua (ia?eiaee/aneea eee cao?aou ia?eiaea);

– iaeiiyeaiaioiua e eiiieaeniua;

– oaeouea e aaeeiia?aiaiiua.

Aeey i?eiyoey ?aoaiey e ieaie?iaaiey ?acee/atho:

– iinoiyiiua, ia?aiaiiua, oneiaii-iinoiyiiua (oneiaii-ia?aiaiiua)
cao?aou;

– cao?aou aoaeouaai ia?eiaea;

– aacaica?aoiua cao?aou;

– aiaiaiiua cao?aou;

– i?aaeaeueiua e i?e?inoiua cao?aou;

– ieaie?oaiua e iaieaie?oaiua.

Aeey inouanoaeaiey ooieoeee eiio?iey e ?aaoee?iaaiey a oi?aaeai/aneii
o/aoa ?acee/atho ?aaoee?oaiua e ia?aaoee?oaiua cao?aou. Iniaia aieiaiea
caeanue oaeaeyaony ei??aeoe?iaea cao?ao n o/aoii oaeoe/anee
aeinoeaiooiai iauaia i?iecaiaenoaa, o. a. ninoaaeaieth aeaeeo niao.

Iaiaoiaeeii ioiaoeoue, /oi a ca?oaaaeiie i?aeoeea eeanneoeeaoeey cao?ao
ii yeiiiie/aneei yeaiaioai eiaao iniiaiie oa?aeoa?, ?aaeaiaioe?oaony
caeiiiaeaoaeuenoaii e nenoaiaie iaoeeiiaeueiuo n/aoia, a eeanneoeeaoeey
cao?ao ii eaeueeoeyoeeiiiui noaoueyi iineo aniiiiaaoaeueiue oa?aeoa?.
Ionthaea, a nenoaia aooaaeoa?neie eioi?iaoeee iio?aaeyaiua a
i?iecaiaenoaa ?ano?nu aeieaeiu ia oieueei o/eouaaoueny ia eiie?aoiii
aooaaeoa?neii n/aoa, ii a iaycaoaeueiii ii?yaeea niaea?aeaoue eiae
yeiiiie/aneiai yeaiaioa cao?ao ia i?iecaiaenoai.

Oaeei ia?acii, auei ?anniio?aii iiiyoea cao?ao, aeaia iauay
eeanneoeeaoeey cao?ao. Iaiaoiaeeii ioiaoeoue, /oi oii?yaei/aiea
eeanneoeeaoeee cao?ao a ?aieao Iieiaeaiey ia eo ninoaaa, aeeth/aaiii a
naaanoieiinoue i?iaeoeoeee (oiaa?ia, ?aaio e oneoa), eiaao
i?eioeeieaeueiia i?ei?eoaoiia cia/aiea i?e ?ac?aaioea nenoaiu n/aoia
oi?aaeai/aneiai o/aoa.

2. Eeanneoeeaoeey cao?ao aeey ii?aaeaeaiey naaanoieiinoe, ioeaiee
noieiinoe caiania e iieo/aiiie i?eauee.

Aeey ii?aaeaeaiey naaanoieiinoe, ioeaiee noieiinoe caiania e iieo/aiiie
i?eauee nouanoaoao neaaeothuay eeanneoeeaoeey cao?ao.

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 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, 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».

Oaeei ia?acii, 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.

I?yiua e einaaiiua cao?aou. E i?yiui cao?aoai 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», eo iiaeii
ioianoe iaiin?aaenoaaiii ia ii?aaeaeaiiia ecaeaeea.

Einaaiiua (iauai?iecaiaenoaaiiua) cao?aou iaaiciiaeii i?yii ioianoe ia
eaeia-eeai ecaeaeea. Iie o/eouaathony ii aeaaaoo n/aoa 25
«Iauai?iecaiaenoaaiiua ?anoiaeu» e ?ani?aaeaeythony iaaeaeo ioaeaeueiuie
ecaeaeeyie niaeanii aua?aiiie i?aaei?eyoeai iaoiaeeea. Yoa iaoiaeeea
iienuaaaony a o/aoiie iieeoeea i?aaei?eyoey.

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 (aaicaee a iaaaee, aieou a
aaoiiiaeeyo e o. i.). Oaeea iaoa?eaeu n/eoathony aniiiiaaoaeueiuie,
?anoiaeu ii iei – einaaiiuie iauai?iecaiaenoaaiiuie ?anoiaeaie, eioi?ua
o/eouaathony a oeaeii ca io/aoiue ia?eiae, a caoai niaoeeaeueiuie
iaoiaeaie ?ani?aaeaeyaony iaaeaeo ioaeaeueiuie aeaeaie i?iaeoeoeee.

I?yiua cao?aou ia iieaoo o?oaea aeeth/atho a naay ?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 ioianoe ia ii?aaeaeaiiue aeae aioiauo ecaeaeee, iacuaatho
einaaiiuie ?anoiaeaie ia iieaoo o?oaea (iieaoa o?oaea iaoaieeia,
eiio?iea?ia e ae?. aniiiiaaoaeueiiai ia?niiaea). Iiaeiaii cao?aoai 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.

Einaaiiua (iauai?iecaiaenoaaiiua) cao?aou. Nthaea aoiaeyo ana cao?aou,
eioi?ua iaeuecy ioianoe e ia?aie e aoi?ie a?oiiai. Iauai?iecaiaenoaaiiua
einaaiiua ?anoiaeu – yoi niaieoiiinoue ecaea?aeae, naycaiiuo n
i?iecaiaenoaii, eioi?ua iaeuecy ioianoe iaiin?aaenoaaiii ia eiie?aoiua
aeaeu ecaeaeey. A eeoa?aoo?a eo oaeaea iacuaatho i?iecaiaenoaaiiuie
iaeeaaeiuie ?anoiaeaie, oaa?e/ii-caaiaeneeie iaeeaaeiuie eee einaaiiuie
i?iecaiaenoaaiiuie ?anoiaeaie.

Ioee/eoaeueiie iniaaiiinoueth iauai?iecaiaenoaaiiuo ?anoiaeia yaeyaony
oi, /oi a i?aaeaeao ianooaaiie aacu iie inoathony iaeciaiiuie. Iiae
ianooaaiie aacie a oi?aaeai/aneii o/aoa iiieiaaony ii?aaeaeaiiue
eioa?aae iauaia i?iecaiaenoaa (i?iaeaae), a eioi?ii cao?aou aaaeoo naay
ii?aaeaeaiiui ia?acii, eiatho eaeoth-eeai /aoei au?aaeaiioth
oaiaeaioeeth. Eciaieoue eo iiaeii oi?aaeai/aneeie ?aoaieyie, a noaiaiue
eo iie?uoey – iauaiii i?iaeaae.

Iniiaiua iaeeaaeiua ?anoiaeu Ii naiaio iacia/aieth ecaea?aeee aeaeyony
ia iniiaiua e ?anoiaeu ia oi?aaeaiea i?aaei?eyoeai. Iineaaeiea iacuaatho
iaeeaaeiuie ?anoiaeaie.

E iniiaiui ?anoiaeai ioiinyony ana aeaeu ?ano?nia (i?aaeiaou o?oaea a
aeaea nu?uey, iniiaiuo iaoa?eaeia, iieoiiuo iieooaa?eeaoia; aii?oecaoeey
iniiaiuo i?iecaiaenoaaiiuo oiiaeia; ca?aaioiay ieaoa iniiaiuo
i?iecaiaenoaaiiuo ?aai/eo n ia/eneaieyie ia iaa e ae?.), iio?aaeaiea
eioi?uo naycaii n auioneii i?iaeoeoeee. Ia ethaii i?aaei?eyoee iie
ninoaaeytho aaaeiaeooth /anoue cao?ao.

Iaeeaaeiua ?anoiaeu iiae?acaeaeythony ia 2 a?oiiu:

– iaeeaaeiua iauai?iecaiaenoaaiiua (i?iecaiaenoaaiiua) ?anoiaeu – yoi
?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»;

– iaeeaaeiua iauaoicyenoaaiiua (iai?iecaiaenoaaiiua) ?anoiaeu aicieeatho
a ?aieao i?aaei?eyoey e o/eouaathony ia aaeainiaii n/aoa 26
«Iauaoicyenoaaiiua ?anoiaeu». Nouanoaoao ii?aaeaeaiiay eeanneoeeaoeey
iaeeaaeiuo ?anoiaeia (I?eeiaeaiea ? ).

I?iecaiaenoaaiiua e aiai?iecaiaenoaaiiua (ia?eiaee/aneea cao?aou eee
cao?aou ia?eiaea). A niioaaonoaee n Iaaeaeoia?iaeiuie noaiaea?oaie
aooaaeoa?neiai o/aoa 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 eo 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
caianiaieeie, 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 naycaiu n iieo/aiiuie a oa/aiea io/aoiiai ia?eiaea oneoaaie.
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 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 ?anoiaeia ia i?iaeaaeo 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.

Iaeiiyeaiaioiua e eiiieaeniua cao?aou. Iaeiiyeaiaioiuie iacuaatho
cao?aou, eioi?ua ia aeaiiii i?aaei?eyoee ia iiaoo auoue ?aceiaeaiu ia
neaaaaiua. Ii yoiio i?eioeeio iino?iaia eeanneoeeaoeey ii yeiiiie/aneei
yeaiaioai.

Eiiieaeniua cao?aou ninoiyo ec ianeieueeeo yeiiiie/aneeo yeaiaioia.
I?eia?ii yaeythony oeaoiaua (iauai?iecaiaenoaaiiua) ?anoiaeu, a eioi?ua
aoiaeyo i?aeoe/anee ana yeaiaiou.

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.
Oaeay eeanneoeeaoeey cao?ao eniieuecoaony a neiaeiuo i?iecaiaenoaao,
ioee/athueony iiiaiiiiaieeaoo?iui i?iecaiaenoaii. Iaiaoiaeeii oaeaea
ioiaoeoue, /oi aeaiiay eeanneoeeaoeey eiaao aieueoia cia/aiea aeey
ii?aaeaeaiey naaanoieiinoe, ioeaiee noieiinoe caiania e i?eauee.

3. Eeanneoeeaoeey cao?ao aeey i?eiyoey ?aoaiee

e ieaie?iaaiey.

Iaeiie ec caaea/ yaeyaony iiaeaioiaea eioi?iaoeee aeey aioo?aiieo
iieueciaaoaeae, iaiaoiaeeiuo aeey i?eiyoey eie oi?aaeai/aneeo ?aoaiee, e
naiaa?aiaiiia aeiaaaeaiea yoie eioi?iaoeee aei ?oeiaiaenoaa
i?aaei?eyoey.

Iineieueeo oi?aaeai/aneea ?aoaiey ia?auaiu a ia?niaeoeao, ?oeiaiaenoao
iaiaoiaeeia aeaoaeueiay eioi?iaoeey ia iaeeaeaaiuo aeioiaeao e
?anoiaeao. A yoie nayce a oi?aaeai/aneii o/aoa i?e auiieiaiee ?an/aoia,
naycaiiuo n i?eiyoeyie ?aoaiey, auaeaeytho neaaeothuea aeaeu cao?ao:

– ia?aiaiiua, iinoiyiiua, oneiaii-iinoiyiiua – a caaeneiinoe io
?aaae?iaaiey ia eciaiaiea iauaiia i?iecaiaenoaa (i?iaeaae);

– iaeeaeaaiua cao?aou, o/eouaaaiua e ia o/eouaaaiua a ?an/aoao i?e
i?eiyoee ?aoaiey;

– aacaica?aoiua cao?aou (cao?aou enoaeoaai ia?eiaea);

– aiaiaiiua cao?aou (oiouaiiay auaiaea i?aaei?eyoey);

– ieaie?oaiua e iaieaie?oaiua cao?aou.

E?iia oiai, a oi?aaeai/aneii o/aoa ?acee/atho i?aaeaeueiua e i?e?inoiua
cao?aou e aeioiaeu.

Ia?aiaiiua, iinoiyiiua, oneiaii-iinoiyiiua cao?aou. Ia?aiaiiua cao?aou
aic?anoatho eee oiaiueoathony i?iii?oeeiiaeueii iauaio i?iecaiaenoaa
i?iaeoeoeee (ieacaiey oneoa, oiaa?iiai?ioa), oi anoue caaenyo io
aeaeiaie aeoeaiinoe i?aaiecaoeee. Ia?aiaiiue oa?aeoa? iiaoo eiaoue eae
i?iecaiaenoaaiiua, oae e iai?iecaiaenoaaiiua cao?aou. I?eia?aie
i?iecaiaenoaaiiuo ia?aiaiiuo cao?ao neoaeao i?yiua iaoa?eaeueiua
cao?aou, i?yiua cao?aou ia iieaoo o?oaea e cao?aou ia aniiiiaaoaeueiua
iaoa?eaeu e iieoiiua iieooaa?eeaou.

Ia?aiaiiua cao?aou oa?aeoa?ecotho noieiinoue i?iaeoeoa, ana inoaeueiua
(iinoiyiiua cao?aou) – noieiinoue naiiai i?aaei?eyoey. ?uiie ia
eioa?anoao noieiinoue i?aaei?eyoey, aai eioa?anoao noieiinoue i?iaeoeoa.

Niaieoiiua ia?aiaiiua cao?aou eiatho eeiaeioth caaeneiinoue io
iieacaoaey aeaeiaie aeoeaiinoe i?aaei?eyoey, a ia?aiaiiua cao?aou ia
aaeeieoeo i?iaeoeoeee yaeythony iinoiyiiie aaee/eiie. Ia?aiaiiua cao?aou
iaoiaeyony a iinoiyiiii aeaeaeaiee, eo aeeiaieeo ianeiaeii i?ineaaeeoue
(I?ee. ).

E iai?iecaiaenoaaiiui ia?aiaiiui cao?aoai iiaeii ioianoe ?anoiaeu ia
oiaeiaeo aioiaie i?iaeoeoeee aeey ioa?ocee aa iio?aaeoaeyi, o?ainii?oiua
?anoiaeu, ia aiciauaaiua iieoiaoaeai, eiienneiiiia aiciaa?aaeaeaiea aeey
i?iaeaaee oiaa?a, eioi?ia iai?yioth caaeneo io iauaia i?iaeaaee.

I?iecaiaenoaaiiua cao?aou, eioi?ua inoathony i?aeoe/anee iaeciaiiuie a
oa/aiea io/aoiiai ia?eiaea, ia caaenyo io aeaeiaie aeoeaiinoe
i?aaei?eyoey, iacuaathony iinoiyiiuie i?iecaiaenoaaiiuie i?aaei?eyoeyie.
Aeaaea i?e eciaiaiee iauaiia i?iecaiaenoaa (i?iaeaae) iie ia
eciaiythony. I?eia?aie iinoiyiiuo i?iecaiaenoaaiiuo cao?ao yaeythony
?anoiaeu ia ?aeeaio, a?aiaeiay ieaoa, aii?oecaoeey iniiaiuo n?aaenoa e
iaiaoa?eaeueiuo aeoeaia.

Aeey iienaiey iiaaaeaiey ia?aiaiiuo cao?ao a oi?aaeai/aneii o/aoa
eniieuecoaony niaoeeaeueiue iieacaoaeue – eiyooeoeeaio ?aaae?iaaiey
cao?ao (E?c). Ii oa?aeoa?ecoao niioiioaiea iaaeaeo oaiiaie eciaiaiey
cao?ao e oaiiaie ?inoa aeaeiaie aeoeaiinoe i?aaei?eyoey e ?ann/eouaaaony
ii oi?ioea:

E?c = Y / X,

Aaea Y – oaiiu ?inoa cao?ao, %;

X – oaiiu ?inoa aeaeiai e aeoeaiinoe oe?iu, %.

Ioeaaia cia/aiea eiyooeoeeaioa ?aaae?iaaiey cao?ao naeaeaoaeuenoaoao i
oii, /oi iu eiaai aeaei n iinoiyiiuie ecaea?aeeaie.

?aciiaeaeiinoueth ia?aiaiiuo cao?ao yaeythony i?iii?oeeiiaeueiua
cao?aou. Iie oaaee/eaathony oaie aea oaiiaie, /oi e aeaeiaay aeoeaiinoue
i?aaei?eyoey. Anee aea eiyooeoeeaio ?aaae?iaaiey cao?ao ?aaai aaeeieoea,
oi cao?aou yaeythony i?iii?oeeiiaeueiuie.

Ae?oaei aeaeii ia?aiaiiuo cao?ao yaeythony aeaa?anneaiua cao?aou. Oaiiu
eo ?inoa ionoatho io oaiiia ?inoa aeaeiaie aeoeaiinoe oe?iu. Neo/ae,
eiaaea

0
1.

Iinoiyiiua cao?aou – yoi ?anoiaeu ia a?aiaeo iiiauaiey, io?aio,
aii?oecaoeeiiiua io/eneaiey e ae?. Niaieoiiua iinoiyiiua cao?aou
yaeythony eiinoaioie e ia caaenyo io iauaiia aeaeiaie aeoeaiinoe, ii
iiaoo eciaieoueny iiae aicaeaenoaeai ae?oaeo oaeoi?ia (iai?eia?, anee
oeaiu ?anooo, oi niaieoiiua iinoiyiiua cao?aou oiaea aic?anoatho).

A ?aaeueiie aeecie /?acau/aeii ?aaeei iiaeii ano?aoeoue ecaea?aeee, ii
naiae nooe yaeythueany eneeth/eoaeueii iinoiyiiuie eee ia?aiaiiuie. A
aieueoeinoaa neo/aaa ecaea?aeee yaeythony oneiaii-ia?aiaiiuie (eee
oneiaii-iinoiyiiuie). A yoii neo/aa eciaiaiey aeaeiaie aeoeaiinoe
i?aaiecaoeee oaeaea nii?iaiaeaeathony eciaiaieyie ecaea?aeae, ii a
ioee/ea io ia?aiaiiuo cao?ao caaeneiinoue ia yaeyaony i?yiie.
Oneiaii-ia?aiaiiua (oneiaii-iinoiyiiua) cao?aou niaea?aeao eae
ia?aiaiiue, oae e iinoiyiiue eiiiiiaiou (iai?., iieaoa iieueciaaiey
oaeaoiiii ninoieo ec oeene?iaaiiie aaiiaioiie ieaou (iinoiyiiay /anoue)
e iieaou iaaeaeoai?iaeieo ia?aaiai?ia (ia?aiaiiia neaaaaiia)).

Cao?aou, i?eieiaaiua e ia i?eieiaaiua a ?an/ao i?e ioeaieao. I?ioeann
i?eiyoey oi?aaeai/aneiai ?aoaiey i?aaeiieaaaao n?aaiaiea iaaeaeo niaie
ianeieueeeo aeueoa?iaoeaiuo aa?eaioia n oeaeueth auai?a ec ieo
iaeeo/oaai. N?aaieaaaiua iieacaoaee iiaeii ?acaeaeeoue ia 2 a?oiiu:

1 – inoathony iaeciaiiuie i?e anao aeueoa?iaoeaiuo aa?eaioao;

2- aa?uee?otho a caaeneiinoe io i?eiyoiai ?aoaiey.

Eiaaea ?anniao?eaaaony aieueoia eiee/anoai aeueoa?iaoea, i?ioeann
i?eiyoey ?aoaiey oneiaeiyaony. Iiyoiio oeaeaniia?acii n?aaieaaoue
iaaeaeo niaie ia ana iieacaoaee, a eeoue iieacaoaee aoi?ie a?oiiu, oi
anoue oa, eioi?ua io aa?eaioa e aa?eaioo iaiythony. Yoe cao?aou,
ioee/athuea iaeio aeueoa?iaoeao io ae?oaie, iacuaatho ?aeaaaioiuie. Iie
o/eouaathony i?e i?eiyoee ?aoaiey. Iieacaoaee ia?aie a?oiiu ia
i?eieiathony a ?an/ao i?e ioeaieao.

Aacaica?aoiua cao?aou. Yoi i?iecaaaeaiiua ?aiaa cao?aou, eioi?ua ia
iiaoo auoue eciaiaiu ieeaeeie oi?aaeai/aneeie ?aoaieyie. Aacaica?aoiua
cao?aou ia o/eouaathony i?e i?eiyoee ?aoaiee.

Iaeiaei ia anaaaea ia i?eieiaaiua a ?an/ao i?e ioeaieao cao?aou
yaeythony aacaica?aoiuie.

Aiaiaiiua (aiia?aaeaaiua) cao?aou. Aeaiiay eaoaai?ey i?enoonoaoao eeoue
a oi?aaeai/aneii o/aoa. Aooaaeoa? oeiainiaiai o/aoa ia iiaeao iicaieeoue
naaa «aiia?aceoue» eaeea-eeai cao?aou, oae eae ii no?iai neaaeoao
i?eioeeio eo aeieoiaioaeueiie iainiiaaiiinoe.

A oi?aaeai/aneii o/aoa aeey i?eiyoey ?aoaiey eiiaaea iaiaoiaeeii
ia/eneeoue eee i?eienaoue cao?aou, eioi?ua iiaoo ?aaeueii e ia
ninoiyoueny a aoaeouai. Oaeea cao?aou iacuaathony aiaiaiiuie.

I?e?inoiua e i?aaeaeueiua cao?aou. I?e?inoiua cao?aou yaeythony
aeiiieieoaeueiuie e iiyaeythony a ?acoeueoaoa ecaioiaeaiey eee i?iaeaaee
aeiiieieoaeueiie ia?oee i?iaeoeoeee. A i?e?inoiua cao?aou iiaoo
aeeth/aoueny, a iiaoo e ia aeeth/aoueny iinoiyiiua cao?aou. Anee
iinoiyiiua cao?aou eciaiythony a ?acoeueoaoa i?eiyoiai ?aoaiey, oi eo
i?e?ino ?anniao?eaaaony eae i?e?inoiua cao?aou. Anee iinoiyiiua cao?aou
ia eciaiythony a ?acoeueoaoa i?eiyoiai ?aoaiey, oi i?e?inoiua cao?aou
aoaeoo ?aaiu ioeth. Aiaeiae/iue iiaeoiae i?eiaiyaony a oi?aaeai/aneii
o/aoa e e aeioiaeai.

Ieaie?oaiua e iaieaie?oaiua cao?aou. Ieaie?oaiua – yoi cao?aou,
?ann/eoaiiua ia ii?aaeaeaiiue iauai i?iecaiaenoaa. A niioaaonoaee n
ii?iaie, ii?iaoeaaie, eeieoaie e niaoaie, iie aeeth/athony a ieaiiaoth
naaanoieiinoue i?iaeoeoeee.

Iaieaie?oaiua – cao?aou, eioi?ua io?aaeathony a oaeoe/aneie
naaanoieiinoe i?iaeoeoeee. I?e eniieueciaaiee iaoiaea oaeoe/aneeo cao?ao
e eaeueeoee?iaaiey oaeoe/aneie naaanoieiinoe aooaaeoa?-aiaeeoee eiaao
aeaei n iaieaie?oaiuie cao?aoaie.

A nayce n oai, /oi iaeiie ec caaea/ yaeyaony iiaeaioiaea eioi?iaoeee
aeey aioo?aiieo iieueciaaoaeae, iaiaoiaeeiuo aeey i?eiyoey eie
oi?aaeai/aneeo ?aoaiee, e naiaa?aiaiiia aeiaaaeaiea yoie eioi?iaoeee aei
?oeiaiaenoaa i?aaei?eyoey, oi auoai?eaaaeaiiay eeanneoeeaoeey cao?ao
yaeyaony aanueia aeooaeueiie.

4. Oi?aaeaiea cao?aoaie ia i?iecaiaenoai

Naaanoieiinoue i?iaeoeoeee yaeyaony aaaeiaeoei iaiauathuei iieacaoaeai,
i?aaenoaaeythuei niaie ?acoeueoao i?iecaiaenoaaiiie aeayoaeueiinoue.

Naaanoieiinoue – yoi niaieoiiinoue cao?ao aeeaiai e iaauanoaeaiiiai
o?oaea. Aeaiiue iieacaoaeue iaiaoiaeei n oi/ee c?aiey oi?aaeaiey ia eae
naiioeaeue, a eae n?aaenoai oi?aaeaiey i?eaueueth. Caaeneiinoue iaaeaeo
i?eaueueth e naaanoieiinoueth – i?yiay, auoaeathuay ec aeai?eoia:

I?eaueue = Au?o/ea (aac IAeN e aeoeecia) – iieiay naaanoieiinoue
i?iaeoeoeee

Iiyoiio, a iaeiie noi?iiu, i?eaueue caaeneo io oaeoi?ia: iauaia i?iaeaae
e oeaiu ia aioiaoth i?iaeoeoeeth, a n ae?oaie – io cao?ao ia
i?iecaiaenoai yoie i?iaeoeoeee.

Naaanoieiinoue i?iaeoeoeee yaeyaony iai?aiaiiui ao?eaooii
aioo?eoicyenoaaiiiai oi?aaeaiey.

Oi?aaeaiea – yoi i?ioeann iaania/aiey aeayoaeueiinoe i?aaei?eyoey a
niioaaonoaee n aa ieaiaie. A nenoaia oi?aaeaiey i?aaei?eyoeai aaaeiia
ianoi ioaiaeeony aii?inai oi?aaeaiey cao?aoaie ia i?iecaiaenoai.
I?ioeann oi?aaeaiey cao?aoaie ia i?iecaiaenoai – yoi i?ioeann,
ioaaouaathuee ana aniaeou oicyenoaaiiie aeayoaeueiinoe, ia/eiay ni
niaaaeaiey e caeai/eaay ?aaeecaoeeae aioiaie i?iaeoeoeee.

Nenoaia oi?aaeaiey cao?aoaie ia i?iecaiaenoai i?aaeiieaaaao:

– ii?ie?iaaiea e ieaie?iaaiea cao?ao a oeaeii, ii aeaeai cao?ao e
i?iaeoeoeee, ii oeaio?ai cao?ao e ioaaonoaaiiinoe;

– o/ao cao?ao ia i?iecaiaenoai;

– eiio?ieue ca ioeeiiaieyie a cao?aoao;

– aiaeec cao?ao ia i?iecaiaenoai – iia?aoeaiue, oaeouee (aiaeiaie),
ia?niaeoeaiue;

– ?aaoee?iaaiea cao?ao e i?eiyoea ?aoaiee.

?ieue e ianoi aooaaeoa?a-aiaeeoeea a oi?aaeaiee cao?aoaie ia
i?iecaiaenoai naiaeeony e neaaeothuaio:

1) iaania/eoue oi?aaeythuee ia?niiae i?aaei?eyoey eioi?iaoeeae,
iaiaoiaeeiie aeey i?eiyoey aeaeiauo ?aoaiee;

2) o/anoaiaaoue a ninoaaeaiee niaou cao?ao ia i?iecaiaenoai, ioaa/ay ca
oi?ie?iaaiea cao?ao i?ioaaeoaai ia?eiaea;

3) oi?ie?iaaoue o/aoioth eioi?iaoeeth, ninoaaeyoue io/aou, aeaaaoue
ioeaieo niioaaonoaey oaeoe/aneeo ?aca?aia ieaiiaui aeaiiui;

4) auyaeoue ?acoeueoao e aeieth eaaeaeiai iiae?acaeaeaiey a iauai eoiaa
?aaiou, /oi iicaieeo iinoaaeoue noeioee?iaaiea a caaeneiinoue io eoiaia
?aaiou.

Oi?aaeaiea ecaea?aeeaie i?iecaiaenoaa ?aoaao iiiai/eneaiiua caaea/e:
?an/ao ii?i, oii?yaei/aiea ii?iaoeaiie aacu, i?aaiecaoeey o/aoa
eciaiaiee ii?i, ?ac?aaioea eaeueeoeyoeee, o/ao cao?ao ii oeaio?ai
aicieeiiaaiey, ?ani?aaeaeaiea cao?ao ii oeaio?ai ioaaonoaaiiinoe, aiaeec
auiieiaiey ieaiiauo niao, auyaeaiea ?aca?aia yeiiiiee e o. ae. A yoii
niunea oi?aaeaiea cao?aoaie ia i?iecaiaenoai i?aaenoaaeyao
iiiaioeaeaaoth nenoaio, o?aaothuoth o/anoey e acaeiiaeaenoaey anao
i?iecaiaenoaaiiuo caaiueaa e neoaea i?aaei?eyoey.

Yooaeoeaii oi?aaeyoue cao?aoaie icia/aao, i?aaeaea anaai,
eiio?iee?iaaoue, oi anoue naiaa?aiaiii auyaeyoue oaeo ioeeiiaiey, aai
i?e/eiu e aeiiaieeia, aeaaaoue ei iauaeoeaioth ioeaieo. Iieiue e
naiaa?aiaiiue eiio?ieue ca ioeeiiaieyie cao?ao niinianoaoao iia?aoeaiiio
i?eiyoeth oi?aaeai/aneeo ?aoaiee.

I?eioeei oi?aaeaiey ii ioeeiiaieyi icia/aao, /oi oaeoe/aneia eniieiaiea
ia anaaaea iiaeao niioaaonoaiaaoue iaiaoiaeeiui noaiaea?oai, a
neaaeiaaoaeueii, aoaeoo aicieeaoue ioeeiiaiey. Ii ia eaaeaeue neo/ae
ioeeiiaiey aeieaeai aunooiaoue iauaeoii eco/aiey, a oieueei oa, eioi?ua
i?aauoatho aeiionoeiua ?acia?u ioeeiiaiee. Iiyoiio oi?aaeaiea cao?aoaie
ii ioeeiiaieyi i?aaeiieaaaao onoaiiaeaiea aeiionoeiuo e iai?eaieaiuo
ioeeiiaiee. Iauaeoii i?eiyoey ?aoaiee aeieaeiu auoue ioeeiiaiey,
auoiaeyuea ca aeiionoeiua a?aieoeu.

Iiuo ?aaiou i?aaei?eyoee iieacuaaao, /oi i?aaiecaoeey o/aoa ioeeiiaiee
io ii?i n eniieueciaaieai YAI cia/eoaeueii ?anoe?yao aiciiaeiinoe
oeiainiaiai eiio?iey e oneeeaaao ?aaeei yeiiiieee.

Aeey oa?aeoa?enoeee cao?ao ia i?iecaiaenoai eniieuecotho neaaeothuea
iieacaoaee:

1) cao?aou ia i?iecaiaenoai ii niaoa, oa?aeoa?ecothuea naaanoieiinoue
anaai iauaia ?aaio;

2) iieiay naaanoieiinoue oiaa?iie i?iaeoeoeee, ?aaio e oneoa;

3) i?iecaiaenoaaiiay naaanoieiinoue oiaa?iie i?iaeoeoeee;

4) naaanoieiinoue ?aaeeciaaiiie i?iaeoeoeee (iieiay e
i?iecaiaenoaaiiay);

5) naaanoieiinoue aaeeieoeu i?iaeoeoeee, caeaca, ocea, aeaoaee;

6) naaanoieiinoue n?aaieiie oiaa?iie i?iaeoeoeee;

7) cao?aou ia iaeei ?oaeue i?iaeoeoeee, ?aaio e oneoa;

8) naaanoieiinoue ii ianoai aicieeiiaaiey cao?ao e oeaio?ai
ioaaonoaaiiinoe.

Iauaeoii o/aoa e aiaeeca cao?ao iiaeao auoue aanue iauai i?iecaaaeaiiie
i?iaeoeoeee, iauai ?aaeeciaaiiie i?iaeoeoeee, ioaeaeueiua ecaeaeey,
aeaoaee e oceu, ioaeaeueiua aeaeu i?iecaiaenoa, oeaio?u, ioaeaeueiua
oaoiieiae/aneea i?ioeannu e iia?aoeee.

A caaeneiinoe io ianooaaia i?aaei?eyoey e o?iaiy aai niaoeeaeecaoeee
iauaeou aiaeeca iiaoo auoue ?aciua. Aeey i?aaei?eyoee n ianniaui
oa?aeoa?ii i?iecaiaenoaa iauaeoii o/aoa e aiaeeca iiaeao auoue aeaoaeue.
Oae eae eo iaiiiai, iiaeii o/anoue e i?iaiaeece?iaaoue eaaeaeoth
aeaoaeue e aeae i?iaeoeoeee. Yoi eo/oee e naiue yooaeoeaiue aa?eaio. I?e
na?eeiii i?iecaiaenoaa aic?anoaao iiiaieeaoo?a, e iaaiciiaeiuie
noaiiayony iiaeaoaeueiue o/ao e aiaeec, iiyoiio eco/athony cao?aou ia
ecaeaeea-i?aaenoaaeoaeue eee oeiiaie ocae. I?e aaeeie/iii i?iecaiaenoaa
iauaeoii o/aoa e aiaeeca yaeyaony caeac. Aeey anao aeaeia e oeiia
i?iecaiaenoa iaiauathuei ea/anoaaiiui iieacaoaeai yaeythony cao?aou ia
iaeei ?oaeue i?iaeoeoeee.

Aiaeec cao?ao anaoeaei caaeneo io niiniaa o/aoa cao?ao. Iaeiaiaa
aeaoaeueiue aiaeec aiciiaeai i?e eioeiaii niiniaa o/aoa cao?ao. A
iaeaieueoae noaiaie ?aaeeciaaoue aiciiaeiinoe oi?aaeaiey cao?aoaie ii
ioeeiiaieyi iicaieyao ii?iaoeaiue niinia o/aoa cao?ao. Iaiouaieaiay
ninoaaiay /anoue i?ioeaaeo?u yoiai o/aoa – auyaeaiea ioeeiiaiee, eo
eeanneoeeaoeey ii i?e/eiai e aeiiaieeai.

Caaea/e e eioi?iaoeeiiiay aaca aiaeeca cao?ao ia i?iecaiaenoai

E ieaiiai-ii?iaoeaiui aeieoiaioai ioiinyony: niaoa cao?ao ia
i?iecaiaenoai a oeaeii, niaou iauai?iecaiaenoaaiiuo, iauaoicyenoaaiiuo e
eiiia?/aneeo ?anoiaeia, niaou iioa?ue io a?aea, ieaiiaua eaeueeoeyoeee,
ii?iaoeaiua aeieoiaiou, oeaiu.

Aeaaiue iannea eioi?iaoeee – oaeoe/aneay o/aoiay eioi?iaoeey. Aeaaiua
naiaeiua aeieoiaiou – aeo?iae-i?aea? ? 10.

A niioaaonoaee n oeaeyie oi?aaeaiey iiaeii auaeaeeoue oaeea ?acaeaeu
aiaeeca:

1) aiaeec cao?ao n oeaeueth ioeaiee aeinoeaioouo ?acoeueoaoia:

– aiaeec cao?ao ia 1 ?oa. i?iaeoeoeee, ?aaio, oneoa;

– aiaeec naaanoieiinoe n?aaieiie oiaa?iie i?iaeoeoeee;

– aiaeec niaou (athaeaeaoa) cao?ao ia i?iecaiaenoai;

– aiaeec naaanoieiinoe i?iaeoeoeee a ?acaeaea noaoae eaeueeoeyoeee;

– aiaeec eaeueeoeyoeee naaanoieiinoe aaeeieoeu i?iaeoeoeee;

– aiaeec oaeoi?ia e ?aca?aia nieaeaiey cao?ao ia i?iecaiaenoai;

2) aiaeec cao?ao, iaiaoiaeeiue aeey i?eiyoey ?aoaiee i auai?a
aeueoa?iaoeaiuo aa?eaioia e oi?aaeaiey i?eaueueth:

– aiaeec naaanoieiinoe e iiaeaioiaea niaou cao?ao ia i?iecaiaenoai;

– aiaeec cao?ao n oeaeueth oi?aaeaiey aacoauoi/iinoueth i?iecaiaenoaa;

– iia?aoeaiue aiaeec cao?ao, iaiaoiaeeiue aeey i?eiyoey iia?aoeaiuo
?aoaiee e oi?aaeaiey i?eaueueth;

3) aiaeec cao?ao n oeaeueth eo eiio?iey e ?aaoee?iaaiey:

– oi?aaeaiea cao?aoaie ii ianoai oi?ie?iaaiey e oeaio?ai
ioaaonoaaiiinoe;

– iia?aoeaiue aiaeec ioeeiiaiee a cao?aoao ia i?iecaiaenoai ii
ii?iaoeaiiio iaoiaeo.

Oaeei ia?acii enoiaey ec auoaneacaiiiai iiaeii naeaeaoue auaiae, /oi
oi?aaeaiea cao?aoaie ea?aao aaaeioth ?ieue a nenoaia oi?aaeaiey
i?aaei?eyoeai. I?aeoeea ?aaiou i?aaei?eyoey iieacuaaao, /oi aac
i?aaeeueiie ioeaiee ?aaeueiie naaanoieiinoe iaeuecy i?aaeeueii
oi?aaeyoue aeayoaeueiinoueth i?aaei?eyoey, a i?aaeeueiay ioeaiea
naaanoieiinoe aiciiaeia eeoue i?e yooaeoeaiii oi?aaeaiee cao?aoaie.

5. I?aaiecaoeey o/aoa i?iecaiaenoaaiiuo cao?ao

Iiae i?aaiecaoeeae o/aoa i?iecaiaenoaaiiuo cao?ao iiieiaaony:

1. Nenoaia eniieuecoaiuo i?aaei?eyoeai aooaaeoa?neeo n/aoia;

2. I?eiaiyaiua i?aaei?eyoeai iiaeoiaeu e a?oiie?iaea naieo ecaea?aeae

Ia i?aaiecaoeeth o/aoa i?iecaiaenoaaiiuo cao?ao aeeyao ?yae
oaeoi?ia: aeae aeayoaeueiinoe i?aaei?eyoey, i?eiyoay ei no?oeoo?a
oi?aaeaiey (oeaoiaay, iauaoeaoiaay), i?aaiaay oi?ia e o. i. I?eieiay ai
aieiaiea yoe ianoiyoaeuenoaa i?aaei?eyoea ii?aaeaeyao, eaeea
neioaoe/aneea n/aoa iaiaoiaeeii aeeth/eoue a ?aai/ee ieai n/aoia e eaeea
noan/aoa ioe?uoue.

Ieaiii n/aoia aooaaeoa?neiai o/aoa i?aaeoniio?aiu n/aoa aeey o/aoa
cao?ao ia i?iecaiaenoai. Aeey aaaeaiey aooaaeoa?neiai oi?aaeai/aneiai
o/aoa i?aaeiacia/aiu neaaeothuea n/aoa:

– n/aoa aeaeaeaiey iniiaiuo n?aaenoa e ae?oaeo aeieain?i/iuo aeiaeaiee –
01, 02, 04, 05;

– n/aoa o/aoa i?iecaiaenoaaiiuo caiania – 10, 15, 16, 20, 21, 23, 25,
26, 28, 29, 97.

– n/aoa o/aoa aioiaie i?iaeoeoeee, oiaa?ia e ?aaeecaoeee – 40, 41, 42,
43, 44 e 45.

N/ao 20 «Iniiaiia i?iecaiaenoai» i?aaeiacia/ai aeey iaiauaiey
eioi?iaoeee i cao?aoao iniiaiiai i?iecaiaenoaa. Ii aeaaaoo n/aoa
io?aaeatho i?yiua cao?aou, naycaiiua n auioneii i?iaeoeoeee. I?yiua
cao?aou nienuaatho ia n/ao 20 n e?aaeeoa n/aoia o/aoa i?iecaiaenoaaiiuo
caiania. Ia yoio n/ao nienuaathony cao?aou ni n/aoia 23, 26, 28, 25.
E?aaeeo n/aoa 20 io?aaeaao noiiu oaeoe/aneie naaanoieiinoe caaa?oaiiie
i?iecaiaenoaii i?iaeoeoeee. Yoe noiiu nienuaathony ni n/aoa 20 ia n/aoa
43 e 90. Inoaoie ia eiiaoe ianyoea ii n/aoo 20 iieacuaaao noieiinoue
iacaaa?oaiiiai i?iecaiaenoaa.

N/ao 21 «Iieooaa?eeaou nianoaaiiiai i?iecaiaenoaa» eniieuecotho
i?aaei?eyoey, o/eouaathuea cao?aou ii iieooaa?eeaoiiio iaoiaeo. Ii
aeaaaoo n/aoia oi?ie?oaony eioi?iaoeey i noieiinoe iieooaa?eeaoia
nianoaaiiiai i?iecaiaenoaa, ii e?aaeeoo – i noieiinoe iio?aaeaiiuo
iieooaa?eeaoia nianoaaiiiai i?iecaiaenoaa.

N/ao 23 «Aniiiiaaoaeueiua i?iecaiaenoaa» aeeth/atho a naie ?aai/ee ieai
oa i?aaei?eyoey, aaea aniiiiaaoaeueiua i?iecaiaenoaa auaeaeaiu a
naiinoiyoaeueiua iiae?acaeaeaiey (o?ainii?oiue oeao, eioaeueiay e o.
i.). Aiaeeoe/aneee o/ao aaaeaony ii aeaeai i?iecaiaenoa.

N/ao 25 «Iauai?iecaiaenoaaiiua ?anoiaeu» aaaeoo i?aaei?eyoey n oeaoiaie
no?oeoo?ie oi?aaeaiey, eioi?ui iaiaoiaeeii iieo/aoue eioi?iaoeeth ia
iauai?iecaiaenoaaiiuo ?anoiaeao ii oeaoai iniiaiiai e aniiiiaaoaeueiiai
i?iecaiaenoaa.

N/ao 26 «Iauaoicyenoaaiiua ?anoiaeu» i?aaeiacia/ai aeey iaiauaiey
eioi?iaoeee ia oi?aaeai/aneeo e oicyenoaaiiuo ?anoiaeao, ia naycaiiuo n
i?iecaiaenoaaiiui i?ioeannii. ?anoiaeu, o/oaiiua ii n/aoo 26,
nienuaathony a aeaaao n/aoia 20, 23 eee 90. Aiaeeoe/aneee o/ao ii n/aoo
26 aaaeaony ii eaaeaeie noaouea niioaaonoaothueo niao, oeaio?o
ioaaonoaaiiinoe e ianoo aicieeiiaaiey cao?ao.

N/ao 28 «A?ae a i?iecaiaenoaa» eniieuecoaony aeey iaiauaiey eioi?iaoeee
i iioa?yo io a?aea a i?iecaiaenoaa. Aiaeeoe/aneee o/ao aaaeoo ii
ioaeaeueiui oeaoai, aeaeai i?iaeoeoeee, noaoueyi ?anoiaeia, i?e/eiai e
aeiiaieeai a?aea.

N/ao 29 «Ianeoaeeaathuea i?iecaiaenoaa e oicyenoaa» eniieuecoaony
e?oiiuie i?iiuoeaiiuie i?aaei?eyoeyie, ia aaeaina eioi?uo /eneyony
iauaeou nioeeaeueii-eoeueoo?iie noa?u: i?ioeeaeoi?ee, noieiaua,
iaineiiaou e o. i. Cao?aou ia niaea?aeaiea ianeoaeeaathueo i?iecaiaenoa
e oicyenoa o/eouaathony ii aeaaaoo n/aoa 29.

N/ao 40 «Auione i?iaeoeoeee» i?eiaiyaony ia i?aaei?eyoeyo n ii?iaoeaiui
iaoiaeii o/aoa cao?ao. Ii aeaaaoo n/aoa io?aaeaaony oaeoe/aneay, a ii
e?aaeeoo – ii?iaoeaiay naaanoieiinoue. Niiinoaaeaieai aeaaaoiaiai e
e?aaeeoiaiai iai?ioia ii?aaeaeyaony ioeeiiaiea oaeoe/aneie naaanoieiinoe
io ii?iaoeaiie.

N/ao 43 «Aioiaay i?iaeoeoeey» i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee i
iaee/ee e aeaeaeaiee aioiaie i?iaeoeoeee. Yoio n/ao eniieuecoaony
i?aaei?eyoeyie iaoa?eaeueiiai i?iecaiaenoaa. Ii?eoiaeiaaiea aioiaie
i?iaeoeoeee, ecaioiaeaiiie (iieo/aiiie) aeey ?aaeecaoeee, a oii /enea e
i?iaeoeoeee, /anoe/ii i?aaeiacia/aiiie aeey nianoaaiiuo ioaeae
i?aaei?eyoey, io?aaeaaony ii aeaaaoo n/aoa 43 «Aioiaay i?iaeoeoeey» a
ei??aniiiaeaioeee ni n/aoaie o/aoa cao?ao ia i?iecaiaenoai.

N/ao 44 «?anoiaeu ia i?iaeaaeo» neoaeeo aeey iaeiieaiey ?anoiaeia,
naycaiiuo n i?iaeaaeae i?iaeoeoeee, oiaa?ia (?aaio, oneoa). Ia yoii
n/aoa iiaoo auoue io?aaeaiu ?anoiaeu ia oa?o e oiaeiaeo ecaeaeee ia
neeaaeao aioiaie i?iaeoeoeee ii aeinoaaea i?iaeoeoeee ia noaioeeth
ioi?aaeaiey, iia?ocea a o?ainii?oiua n?aaenoaa, ?aeeaiiua e ae?oaea
?anoiaeu, naycaiiua n ?aaeecaoeeae i?iaeoeoeee.

N/ao 45 «Oiaa?u ioa?oaeaiiua»i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee i
iaee/ee e aeaeaeaiee ioa?oaeaiiie i?iaeoeoeee (oiaa?ia), anee aeiaiai?ii
iinoaaee i?aaeoniio?ai ioee/iue io iauaai ii?yaeea iiiaio ia?aoiaea
i?aaa nianoaaiiinoe io i?iaeaaoea e iieoiaoaeth. E?iia oiai, caeanue
o/eouaathony aioiaua ecaeaeey, ia?aaeaiiua ae?oaei i?aaei?eyoeyi aeey
?aaeecaoeee ia eiienneiiiuo eee eiuo ia/aeao.

Ia n/aoa 97 «?anoiaeu aoaeoueo ia?eiaeia» o/eouaathony cao?aou,
i?iecaaaeaiiua a aeaiiii io/aoiii ia?eiaea, ii ioiinyueany e aoaeouei
ia?eiaeai. Ia yoii n/aoa iiaoo oaeaea io?aaeaoueny ?anoiaeu, naycaiiua n
ai?ii-iiaeaioiaeoaeueiuie ?aaioaie a ?oaeieeao e oaooao, inaiaieai iiauo
i?aaei?eyoee, aeaeia iiaie i?iaeoeoeee, ?aeoeueoeaaoeeae caiaeue,
iiaeieneie ia ia?eiaee/aneoth ia/aoue e o. i. Oaeea ?anoiaeu iiaeeaaeao
nienaieth ia ecaea?aeee i?iecaiaenoaa. A nenoaia oi?aaeai/aneiai o/aoa
e?iia auoaia?a/eneaiiuo n/aoia eniieuecoaony n/ao 90 «I?iaeaaee», n/aoa
?an/aoia – 60, 62, 68, 69, 70, 76, 79, a oaeaea n/ao o/aoa oeiainiauo
?acoeueoaoia – 99 «I?eauee e oauoee». I?aaeinoaaeaiiue nienie iicaieyao
naeaeaoue auaiae, /oi a nenoaia oi?aaeai/aneiai o/aoa caaeaenoaiaaii
aieueoeinoai aooaaeoa?neeo neioaoe/aneeo n/aoia.

Iiieii oi?ie?iaaiey n/aoiiai ieaia, i?aaiecaoeey i?iecaiaenoaaiiiai
o/aoa i?aaeiieaaaao e ii?aaeaeaiioth a?oiie?iaeo ecaea?aeae i?aaei?eyoey
a caaeneiinoe io oiai, /oi n/eoaaony iauaeoii o/aoa cao?ao. I?e yoii
aiciiaeiu: o/ao ecaea?aeae ii aeaeai, ii ianoai eo aicieeiiaaiey, ii
oeaio?ai ioaaonoaaiiinoe e ii iineoaeyi cao?ao.

O/ao ecaea?aeae ii aeaeai – iaiaoiaeeiia oneiaea aeey eoiaiaiai eiio?iey
ecaea?aeae. Aiciiaeiua aeaeu ecaea?aeae ii?aaeaeaiu Iieiaeaieai i
ninoaaa cao?ao ii i?iecaiaenoao e ?aaeecaoeee i?iaeoeoeee (?aaio,
oneoa), aeeth/aaiuo a naaanoieiinoue i?iaeoeoeee. Yoi iaoa?eaeueiua
cao?aou, aii?oecaoeeiiiua io/eneaiey, ?anoiaeu ia iieaoo o?oaea,
io/eneaiey aaeeiiai nioeeaeueiiai iaeiaa, i?i/ea ?anoiaeu. I?aaiecaoeey
oaeiai o/aoa iicaieyao i?aaei?eyoeth ?ann/eoaoue no?oeoo?o naaanoieiinoe
i?iecaaaeaiiie i?iaeoeoeee – i?ioeaioiia niioiioaiea ioaeaeueiuo
yeaiaioia naaanoieiinoe a iauae noieiinoe cao?ao ia i?iecaiaenoai.
I?eaaaeaiiay eeanneoeeaoeey iiaeao auoue ?anoe?aia. Ii aeey iauaeoeaiie
ioeaiee e o/aoa ecaea?aeae cao?aou aeieaeiu auoue eeanneoeoee?iaaiu oae,
/oiau eaaeaeue ia?ae/iue o/aoiue aeieoiaio io?aaeae iaeei ii?aaeaeaiiue
aeae ecaea?aeae.

O/ao ecaea?aeae ii ianoai eo aicieeiiaaiey. Ianoi aicieeiiaaiey cao?ao –
yoi no?oeoo?iia iiae?acaeaeaiea i?aaei?eyoey, ii eioi?iio i?aaiecoaony
ieaie?iaaiea, ii?ie?iaaiea e o/ao ecaea?aeae i?iecaiaenoaa aeey eiio?iey
e oi?aaeaiey cao?aoaie i?iecaiaenoaaiiuo ?ano?nia. Ianoaie aicieeiiaaiey
cao?ao iiaoo yaeyoueny ?aai/ea ianoa, o/anoee, a?eaaaeu, oeaoe e o.ae.
Ianoa aicieeiiaaiey cao?ao yaeythony iauaeoaie aiaeeoe/aneiai o/aoa
cao?ao ia i?iecaiaenoai ii yeiiiie/aneei yeaiaioai e noaoueyi
eaeueeoeyoeee.

O?aoueei iai?aaeaieai o/aoa i?iecaiaenoaaiiuo cao?ao yaeyaony o/ao ii
oeaio?ai ioaaonoaaiiinoe. Oeaio? ioaaonoaaiiinoe iiaeao auoue ii?aaeaeai
eae naaiaio i?aaei?eyoey, ca ?acoeueoaou ?aaiou eioi?iai ioaa/aao aai
?oeiaiaeeoaeue. A oi?aaeai/aneii o/aoa eaaeaeiio ianoo aicieeiiaaiey
cao?ao aeieaeia niioaaonoaiaaoue naiy noa?a ioaaonoaaiiinoe. Oeaeue
i?aaiecaoeee o/aoa ii oeaio?ai ioaaonoaaiiinoe ninoieo a iaeiieaiee
aeaiiuo i cao?aoao e aeioiaeao ii eaaeaeiio oeaio?o ioaaonoaaiiinoe
oaeei ia?acii, /oiau ioeeiiaiey io niaou iiaee auoue ioianaiu ia
ioaaonoaaiiia eeoei. Oaeoe/aneea aeaiiua ii oeaio?ai ioaaonoaaiiinoe
io?aaeathony a io/aoao ia eniieiaiee niaou. Ec yoeo io/aoia
?oeiaiaeeoaee oeaio?ia ioaaonoaaiiinoe iieo/atho eioi?iaoeeth ia
ioeeiiaieyo io niaou ii ?acee/iui noaoueyi ?anoiaeia.

*aoaa?oia iai?aaeaiea o/aoa cao?ao – o/ao ii iineoaeyi. A caaeneiinoe io
oaoiieiaee e oa?aeoa?a i?iaeoeoeee, iineoaeyie cao?ao iiaoo auoue
ecaeaeey eee iieooaa?eeaou, a?oiiu iaeii?iaeiuo ecaeaeee, no?ieoaeueiua
iauaeou, aeaeu ?aaio e oneoa (o?ainii?oiua e iiioaaeiua ?aaiou e o. i.)
– yoi aeaeu i?iaeoeoeee, i?aaeiacia/aiiua aeey ?aaeecaoeee. Anee ia
i?aaei?eyoee iaeii?iaeiay i?iaeoeoeey ecaioaaeeaaaony ec iaeiiai e oiai
aea enoiaeiiai nu?uey e iaoa?eaeia e ioee/aaony oieueei ?acia?aie e
iiaeeoeeaoeeyie, oi o i?aaei?eyoey anoue aiciiaeiinoue ieieiece?iaaoue
eiee/anoai iineoaeae cao?ao e oi?inoeoue i?ioeaaeo?o eaeueeoee?iaaiey.

N/aoa nianoaaiiiai o/aoa i?iecaiaenoaaiiuo cao?ao ?anniao?eaathony a
ea/anoaa aiaaaeainiauo (ii ia caaaeainiauo) e aeeth/athony a a?oiio oae
iacuaaaiuo «oi?aaeai/aneeo n/aoia o/aoa i?iecaiaenoaaiiiai oniaoa» ca
eneeth/aieai n/aoa i?iecaiaenoaaiiiai ?acoeueoaoa e n/aoia o/aoa cao?ao
e i?iaeoeoeee, ioiineiuo e aiaaaeainiaui n/aoai oeiainiaiai o/aoa. A
a?oiio oi?aaeai/aneeo n/aoia aeeth/athony neaaeothuea: n/aoa o/aoa
i?iaeaae (au?o/ee), i?iecaiaenoaaiiuo cao?ao, i?i/eo cao?ao, a oaeaea
aiaaaeainiaua n/aoa oeiainiaiai o/aoa – o/aoa i?iecaiaenoaaiiiai
?acoeueoaoa, o/aoa cao?ao e i?iaeoeoeee ii eo aeaeai. Neaaeiaaoaeueii,
eeanneoeeaoeey n/aoia o/aoa i?iecaiaenoaaiiiai oniaoa iaania/eaaao, n
iaeiie noi?iiu, naycue iaaeaeo aaeainiaui e aiaaaeainiaui o/aoii, a n
ae?oaie noi?iiu, – i?aainoaaiiinoue iaaeaeo o/aoiuie aeaiiuie
oi?aaeai/aneiai e oeiainiaiai o/aoa.

Ec anaai auoa neacaiiiai iiaeii naeaeaoue auaiae i oii, /oi
?aoeeiiaeueii iino?iaiiay i?aaiecaoeey cao?ao aeeyao ia ea/anoai
oi?aaeai/aneeo ?aoaiee, a neaaeiaaoaeueii ia yooaeoeaiinoue ?aaiou
i?aaei?eyoey, aai i?eaueueiinoue .

6. I?aaiecaoeey o/aoa cao?ao ia i?aaei?eyoee *a?iianeea OeYII

I?aaei?eyoea *a?iianeea OeYII yaeyaony oeeeaeii *eoeineie oaieueiie
eiiiaiee. Ia i?aaei?eyoee o/ao cao?ao aaaeaony ia iniiaaiee neaaeothueo
ii?iaoeaiuo aeieoiaioia:

1. Iaeiaiaue eiaeaen ?O. *. 1, 2.

2. Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?O ?34-i io 29.07.98.

3. Ieai n/aoia aooaaeoa?neiai o/aoa.

4. Oeacaiey ia iauaia oi?i aooaaeoa?neie io/aoiinoe e Oeacaiey i
ii?yaeea ninoaaeaiey aooaaeoa?neie io/aoiinoe ? 4-i io 13.01.2000.

5. Iieiaeaiea ii aooaaeoa?neiio o/aoo «?anoiaeu i?aaiecaoeee» IAO 10/99
(ooaa?aeaeaii I?eeacii Ieienoa?noaa oeiainia ?O io 6 iay 1999 a. ? 33i).

OeYII inouanoaeyao neaaeothuea aeaeu ?aaio e oneoa: eaieoaeueiue ?aiiio
yeneaaaoi?ia, eniieuecothueony ia oaieueiuo ?ac?acao, eeoaeiia
i?iecaiaenoai aeaoaeae ec /oaoia e a?iicu; iiieii yoiai i?aaei?eyoea
caieiaaony i?iecaiaenoaii eenei?iaea e iauano?ieoaeueiuie ?aaioaie.
Aeey o/aoa cao?ao ia i?aaei?eyoee eniieuecothony neaaeothuea n/aoa:

20 «Iniiaiia i?iecaiaenoai»;

25 «Iauai?iecaiaenoaaiiua ?anoiaeu»;

26 «Iauaoicyenoaaiiua ?anoiaeu»;

29 «Ianeoaeeaathuea i?iecaiaenoaa e oicyenoaa»;

40 «Auione i?iaeoeoeee»;

41 «Oiaa?u».

Ia 20-i n/aoa aaaeaony o/ao anao cao?ao ii ?aiiioo yeneaaaoi?ia. Ii
20-io n/aoo aaeaiany/ii i?iecaiaeeony aiaeec e ninoaaeyaony ea?oi/ea
n/aoa (I?eeiaeaiey 1,2).Ianeoaeeaathuei i?iecaiaenoaii OeYII yaeyaony
eioaeueiue oeao. Ana cao?aou ii yoiio oeaoo o/eouaathony ia 29 n/aoa.
Cao?aou ni n/aoia 25 26, 29 a eiioea io/aoiiai ia?eiaea nienuaathony ia
n/ao 20, eioi?ue caoai cae?uaaaony 40-i n/aoii «Auione i?iaeoeoeee». Ia
yoii n/aoa ii?aaeaeyaony oaeoe/aneay naaanoieiinoue auiouaiiie
i?iaeoeoeee, ?aaio, oneoa. Ia OeYII aioiaie i?iaeoeoeeae yaeythony:
?aiiio yeneaaaoi?ia; i?iaeoeoeey eeoaeiiai i?iecaiaenoaa; i?iecaaaeaiiue
eenei?iaeiie noaioeeae eenei?iae, oeaa, auia/aiiue iaea?iae OeYII. Aeey
o/aoa aioiaie i?iaeoeoeee eniieuecothony oieueei 2 noan/aoa:

– n/ao 40 «Aioiaay i?iaeoeoeey» – io?aaeathony ?aaiou ii ?aiiioo
yeneaaaoi?ia;

– n/ao 40.1 «Auione aioiaiai eenei?iaea».

E?iia oiai, ia i?aaei?eyoee eniieuecoaony 41 n/ao «Oiaa?u», ia eioi?ii
io?aaeathony cao?aou ii i?iecaiaenoao eenei?iaea.

A nayce n oai, /oi OeYII auiieiyao niaoeeaeueiua caeacu, i?eiaiyaony
iicaeaciue iaoiae o/aoa naaanoieiinoe. Auione e?oiiiai caeaca (?aiiio
yeneaaaoi?a) o?aaoao na?ueaciuo iaoa?eaeueiuo, o?oaeiauo e eiuo cao?ao,
ii ei, eae i?aaeei, iaeuecy iieiinoueth caa?oceoue i?iecaiaenoaaiiua
iiuiinoe i?aaei?eyoey, iiyoiio OeYII auiieiyao e ae?oaea caeacu
(/oaoiiia eeouea e i?iecaiaenoai eenei?iaea). Nouiinoue aeaiiiai
iaoiaea caeeth/aaony a neaaeothuai: ana i?yiua cao?aou o/eouaathony a
?ac?aca onoaiiaeaiiuo noaoae eaeueeoeyoeee ii ioaeaeueiuo
i?iecaiaenoaaiiui caeacai. Inoaeueiua cao?aou o/eouaathony ii ianoai eo
aicieeiiaaiey e aeeth/athony a naaanoieiinoue ioaeaeueiuo caeacia a
niioaaonoaee n onoaiiaeaiiie aacie (noaaeie ?ani?aaeaeaiey). Iauaeoii
o/aoa cao?ao e iauaeoii eaeueeoee?iaaiey i?e yoii iaoiaea yaeyaony
ioaeaeueiue i?iecaiaenoaaiiue caeac, i?eia?ii yoiio neoaeeo ?aiiio
iaeiiai yeneaaaoi?a, i?iecaiaenoai iaeiiai aaeeiia eenei?iaea,
oaeoe/aneay naaanoieiinoue eioi?iai ii?aaeaeyaony iinea aai
ecaioiaeaiey. Iiae caeacii iiieiaaony cayaea eeeaioa ia ecaioiaeaiea
aeey iaai ecaeaeey. Aeae caeaca ii?aaeaeyaony aeiaiai?ii caeac/eea. A
iai iaiaa?eaaaony noieiinoue, iiea/eaaaiay caeac/eeii, ii?yaeie
?an/aoia, ia?aaea/e i?iaeoeoeee (?aaio, oneoa), n?ie auiieiaiey caeaca
(I?eeiaeaiea 3). Aei ia?aaea/e caeaca ana, ioiinyueany e iaio cao?aou,
n/eoathony iacaaa?oaiiui i?iecaiaenoaii, oi anoue i?e yoii iaoiaea
cao?aou ia i?iecaiaenoaaiiua iaoa?eaeu, iieaoo o?oaea i?iecaiaenoaaiiuo
?aai/eo e iauai?iecaiaenoaaiiua iaeeaaeiua ?anoiaeu ioiinyony ia
eaaeaeue eiaeeaeaeoaeueiue caeac.

Ia i?aaei?eyoee *a?iianeea OeYII caeacu ia eaieoaeueiue ?aiiio
ioi?ieythony neaaeothueie aeieoiaioaie:

– aeiaiai? n caeac/eeii;

– aeo i i?eaia ?aaio.

Iai?eia?, «Aeo ?1 i i?eaia ?aaio a ia?oa 2002 aiaea ia eaieoaeueiue
?aiiio yeneaaaoi?a YO 10/70 ? 59» (I?eeiaeaiea 4 ).

– n/ao-oaeoo?a, i?aaeuyaeyaiay caeac/eeo ia iniiaaiee aeoa i i?eaia
?aaio (I?eeiaeaiea 5 );

– niaoa ia eaieoaeueiue ?aiiio yeneaaaoi?ia;

– a?aoee eaieoaeueiiai ?aiiioa;

– aeaoaeoiua aaaeiiinoe;

– eaeueeoeyoeey ia i?i/ea aeaeu ?aaio;

– eeieoii-caai?iua ea?ou.

Ia iniiaaiee cayaie, iieo/aiiuo io caeac/eea, ninoaaeyaony a?aoee
eaieoaeueiuo ?aiiioia yeneaaaoi?ia. Oaoie/aneie neoaeaie OeYII
ninoaaeyaony aeaoaeoiay aaaeiiinoue ia eaaeaeue yeneaaaoi? e
ii?aaeaeyaony ia?eiae i?iaaaeaiey eaieoaeueiiai ?aiiioa. Ia iniiaaiee
aeaoaeoiie aaaeiiinoe ieaiiai-yeiiiie/aneia ath?i OeYII ninoaaeyao niaoo
ia i?iaaaeaiea eaieoaeueiiai ?aiiioa eiie?aoiiai yeneaaaoi?a. E?iia
oiai, ninoaaeythony eaeueeoeyoeee noieiinoe ecaioiaeaiey ioaeaeueiuo
aeaeia i?iaeoeoeee (?aaio, oneoa) (I?eeiaeaiea 6).

Ia *a?iianeeo OeYII aaoiiaoece?iaaiii aaaeaony aeo?iae i?iaiaeie,
eioi?ue caiieiyaony ii ia?a inouanaeaiey oicyenoaaiiuo iia?aoeee
(I?eeiaeaiea 7).

A niioaaonoaee n i?eiyoie o/aoiie iieeoeeie ia i?aaei?eyoee aeey oeaeae
iaeiaiiaeiaeaiey i?iecaiaeeony ?acaeaeueiue o/ao cao?ao ia neaaeothuea
aeaeu aeayoaeueiinoe:

– ?aaeecaoeey aioiaie i?iaeoeoeee;

– iin?aaeie/aneay;

– oi?aiaay, oi?aiai-caeoii/iay;

– no?ieoaeueii-iiioaaeiay;

– oiaa?u aeey aeaoae;

– i?iaeoeou ieoaiey.

Einaaiiua (iaeeaaeiua) ?anoiaeu ?ani?aaeaeythony i?iii?oeeiiaeueii
au?o/ea (aeioiaeo), iieo/aiiie io eiie?aoiiai aeaea aeayoaeueiinoe ca
io/aoiue ia?eiae. Aioiaay i?iaeoeoeey io?aaeaaony a aaeaina ii
oaeoe/aneie naaanoieiinoe. I?iaeoeoeey, ia i?ioaaeoay anao noaaeee (oac,
ia?aaeaeia) i?aaeoniio?aiiuo a oaoiieiae/aneii i?ioeanna, a oaeaea
ecaeaeey iaoeiiieaeoiaaiiua, ia i?ioaaeoea eniuoaiey e oaoie/aneie
i?eaiee, ioiinyony e iacaaa?oaiiiio i?iecaiaenoao, io?aaeaaiiio a
aaeaina ii i?yiui noaoueyi ?anoiaeia, a oaeaea ii noieiinoe nu?uey,
iaoa?eaeia e iieooaa?eeaoia.

I?e aaeeie/iii i?iecaiaenoaa i?iaeoeoeee iacaaa?oaiiia i?iecaiaenoai
io?aaeaaony a aaeaina ii oaeoe/aneei i?iecaiaenoaaiiui cao?aoai.

Caeeth/aiea

A oiaea auiieiaiey aeaiiie eo?niaie ?aaiou auee eco/aiu
aii?inu, eanathueany cao?ao i?aaei?eyoey. A eo?niaie ?aaioa i?eaaaeaiu
iiiyoea cao?ao, eo iiae?iaiay eeanneoeeaoeey e eo ?ieue a oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoey. Oaeaea auea enneaaeiaaia i?aaiecaoeey
cao?ao ia i?aaei?eyoee *a?iianeea OeYII.

Cao?aou a aeayoaeueiinoe i?aaei?eyoey ea?atho i/aiue aieueooth ?ieue.
Oicyenoaaiii – i?iecaiaenoaaiiay aeayoaeueiinoue ia ethaii i?aaei?eyoee
naycaia n iio?aaeaieai nu?uey, aniiiiaaoaeueiuo iaoa?eaeia,
oaoiieiae/aneie yia?aee, aiaeu, ia/eneaieai ca?aaioiie ieaou,
io/eneaieai a nioeeaeueiua oiiaeu e ?yaeii ae?oaeo iaiaoiaeeiuo cao?ao e
io/eneaiee. Aeey iiaen/aoa noiiu anao ?anoiaeia i?aaei?eyoey i?eaiaeyo
eo e aeaiaaeiiio iieacaoaeth a aeaea naaanoieiinoe. Ia iniiaa cao?ao
inouanoaeyaony eaeueeoee?iaaiea i?iaeoeoeee (?aaio, oneoa) e
ii?aaeaeyaony naaanoieiinoue ecaeaeey. Naaanoieiinoue i?iaeoeoeee
(?aaio, oneoa) i?aaenoaaeyao niaie noieiinoioth ioeaieo eniieuecoaiuo a
i?ioeanna i?iecaiaenoaa i?iaeoeoeee i?e?iaeiuo ?ano?nia, nu?uey,
iaoa?eaeia, oiieeaa, yia?aee, iniiaiuo n?aaenoa, o?oaeiauo ?ano?nia, a
oaeaea ae?oaeo cao?ao ia aa i?iecaiaenoai e ?aaeecaoeeth. Ii?aaeaeaiea
naaanoieiinoe – i/aiue neiaeiue o/aoiue i?ioeann, o/eouaathuee
io?aneaaoth niaoeeoeeo i?aaei?eyoey. Ii?yaeie e oneiaey ii?aaeaeaiey
naaanoieiinoe aeey ?aciuo i?aaei?eyoee ia niaiaaeatho, iineieueeo aeey
ieo i?aaeoniio?aiu ?acee/iua i?eaiu aeey en/eneaiey naaanoieiinoe. Oaeei
ia?acii, io oiai eaeay niaoeeoeea i?iecaiaenoaa ia i?aaei?eyoee caaeneo
i?eaiu e iaoiaeu en/eneaiey naaanoieiinoe. Ia iie acaeyae, iaeaieaa
oe?ieia i?eiaiaiea ia ?inneeneeo i?aaei?eyoeyo iaoae ii?iaoeaiue iaoiae
o/aoa cao?ao. Ia enneaaeoaiii iiie i?aaei?eyoee (*a?iianeea OeYII )
eniieuecoaony iicaeaciue iaoiae o/aoa cao?ao, oae eae OeYII ?aaioaao ii
eiaeeaeaeoaeueiui caeacai. Caeanue oaeoe/aneay naaanoieiinoue
ii?aaeaeyaony ii ieii/aiee auiieiaiiiai caeaca. Any noiia cao?ao ii
caeaco aoaeao ninoaaeyoue aai naaanoieiinoue. I?e/ai ia i?aaei?eyoee ia
ninoaaeythony ieaiiaua aeaiiua.

Nienie eeoa?aoo?u:

1. Caeii ?O «I aooaaeoa?neii o/aoa» io 23.07.1998 a., ? 123;

2. Iieiaeaiea ii aooaaeoa?neiio o/aoo «O/aoiay iieeoeea i?aaei?eyoey»
(IAO 1/98 i?eeac IO ?O io 30.12.1999 a., ? 60i);

3. Iieiaeaiea ii aooaaeoa?neiio o/aoo «?anoiaeu i?aaiecaoeee» (IAO 10/99
i?eeac IO ?O io 30.12.1999 a., ? 33i a ?aaeaeoeee 30.03.2001 a.);

4. Ieai n/aoia aooaaeoa?neiai o/aoa, ooaa?aeaeaiiue i?eeacii IO ?O, io
31.10.2000 a., ? 94i;

5. A.N. Aaeaaa. Eiiiaioa?ee e iiaiio ieaio n/aoia aooaaeoa?neiai o/aoa.
I. – ecaeaoaeuenoai «Eioi?iaoeeiiiia aaaionoai «EIA-AEIOA»» 2002 a.;

6. N.A. Ai?iiaieiaa. Oi?aaeai/aneee aiaeec. I. – ecaeaoaeuenoai «Oeiainu
e noaoenoeea» 2002 a.;

7. I.A. Aao?ooeia. Aooaaeoa?neee oi?aaeai/aneee o/ao. I. –
ecaeaoaeuenoai CAI «Oeinoaoeioi?i» 1999 a.;

8. I. Ae. A?oaeaaneee. Iino?iaiea nenoaiu n/aoia oi?aaeai/aneiai o/aoa.
Aooaaeoa?neee o/ao.//2000, ?17, n. 63-68;

9. E. A. Aeooeia. Aooaaeoa?neee o/ao ia nia?aiaiiii i?aaei?eyoee.
I.-ecaeaoaeuenoai «Eii?on-Yei?-eieaa» 2002 a.;

10. O.I. Ea?iiaa. Iniiau oi?aaeai/aneiai o/aoa. I.- ecaeaoaeuenoai
«Eio?a-I» 1997 a.;

11. I. C. Iecaiaieueoe. I niaea?aeaiee oi?aaeai/aneiai o/aoa.
Aooaaeoa?neee o/ao.//2000, ?19, n. 60-66

12. A.Ae. Oa?aiao. Oi?aaeai/aneee o/ao. I.- ecaeaoaeuenoai «EAe OAE
I?ann» 2000 a.;

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